id	sid	tid	token	lemma	pos
ftr-475	1	1	florida	florida	PROPN
ftr-475	1	2	tax	tax	PROPN
ftr-475	1	3	review	review	NOUN
ftr-475	1	4	volume	volume	NOUN
ftr-475	1	5	2	2	NUM
ftr-475	1	6	1994	1994	NUM
ftr-475	1	7	number	number	NOUN
ftr-475	1	8	4	4	NUM
ftr-475	1	9	tax	tax	NOUN
ftr-475	1	10	aspects	aspect	NOUN
ftr-475	1	11	of	of	ADP
ftr-475	1	12	remic	remic	ADJ
ftr-475	1	13	residual	residual	ADJ
ftr-475	1	14	interests	interest	NOUN
ftr-475	1	15	kirk	kirk	PROPN
ftr-475	1	16	van	van	PROPN
ftr-475	1	17	brunt	brunt	PROPN
ftr-475	1	18	*	*	PUNCT
ftr-475	1	19	i.	i.	NOUN
ftr-475	1	20	introduction	introduction	NOUN
ftr-475	1	21	...............................	...............................	PUNCT
ftr-475	2	1	152	152	NUM
ftr-475	2	2	h.	h.	NOUN
ftr-475	2	3	what	what	PRON
ftr-475	2	4	is	be	AUX
ftr-475	2	5	a	a	DET
ftr-475	2	6	remic	remic	ADJ
ftr-475	2	7	residual	residual	ADJ
ftr-475	2	8	interest	interest	NOUN
ftr-475	2	9	?	?	PUNCT
ftr-475	2	10	.	.	PUNCT
ftr-475	2	11	.	.	PUNCT
ftr-475	2	12	.	.	PUNCT
ftr-475	2	13	.	.	PUNCT
ftr-475	2	14	.	.	PUNCT
ftr-475	2	15	.	.	PUNCT
ftr-475	2	16	.	.	PUNCT
ftr-475	2	17	.	.	PUNCT
ftr-475	2	18	.	.	PUNCT
ftr-475	2	19	.	.	PUNCT
ftr-475	3	1	..	..	PUNCT
ftr-475	3	2	.	.	PUNCT
ftr-475	4	1	153	153	NUM
ftr-475	4	2	m.	m.	NOUN
ftr-475	4	3	the	the	DET
ftr-475	4	4	creation	creation	NOUN
ftr-475	4	5	and	and	CCONJ
ftr-475	4	6	issuance	issuance	NOUN
ftr-475	4	7	of	of	ADP
ftr-475	4	8	residual	residual	ADJ
ftr-475	4	9	interests	interest	NOUN
ftr-475	4	10	.	.	PUNCT
ftr-475	5	1	158	158	NUM
ftr-475	5	2	a.	a.	NOUN
ftr-475	5	3	definition	definition	NOUN
ftr-475	5	4	of	of	ADP
ftr-475	5	5	a	a	DET
ftr-475	5	6	remic	remic	ADJ
ftr-475	5	7	residual	residual	ADJ
ftr-475	5	8	interest	interest	NOUN
ftr-475	5	9	.........	.........	PUNCT
ftr-475	5	10	158	158	NUM
ftr-475	5	11	b.	b.	PROPN
ftr-475	5	12	a	a	DET
ftr-475	5	13	single	single	ADJ
ftr-475	5	14	class	class	NOUN
ftr-475	5	15	of	of	ADP
ftr-475	5	16	residual	residual	ADJ
ftr-475	5	17	interests	interest	NOUN
ftr-475	5	18	............	............	PUNCT
ftr-475	5	19	161	161	NUM
ftr-475	5	20	c.	c.	NOUN
ftr-475	5	21	the	the	DET
ftr-475	5	22	existence	existence	NOUN
ftr-475	5	23	of	of	ADP
ftr-475	5	24	"	"	PUNCT
ftr-475	5	25	reasonable	reasonable	ADJ
ftr-475	5	26	arrangements	arrangement	NOUN
ftr-475	5	27	"	"	PUNCT
ftr-475	5	28	..	..	PUNCT
ftr-475	6	1	.....	.....	PUNCT
ftr-475	7	1	162	162	NUM
ftr-475	7	2	1	1	NUM
ftr-475	7	3	.	.	PUNCT
ftr-475	7	4	transfer	transfer	NOUN
ftr-475	7	5	prohibitions	prohibition	NOUN
ftr-475	7	6	................	................	PUNCT
ftr-475	7	7	162	162	NUM
ftr-475	7	8	2	2	NUM
ftr-475	7	9	.	.	PUNCT
ftr-475	7	10	information	information	NOUN
ftr-475	7	11	requirements	requirement	NOUN
ftr-475	7	12	..............	..............	PUNCT
ftr-475	7	13	165	165	NUM
ftr-475	7	14	iv	iv	NOUN
ftr-475	7	15	.	.	PUNCT
ftr-475	8	1	taxing	tax	VERB
ftr-475	8	2	the	the	DET
ftr-475	8	3	holder	holder	NOUN
ftr-475	8	4	of	of	ADP
ftr-475	8	5	a	a	DET
ftr-475	8	6	residual	residual	ADJ
ftr-475	8	7	interest	interest	NOUN
ftr-475	8	8	........	........	PUNCT
ftr-475	9	1	166	166	NUM
ftr-475	9	2	a.	a.	NOUN
ftr-475	9	3	computing	compute	VERB
ftr-475	9	4	the	the	DET
ftr-475	9	5	taxable	taxable	ADJ
ftr-475	9	6	income	income	NOUN
ftr-475	9	7	of	of	ADP
ftr-475	9	8	the	the	DET
ftr-475	9	9	remic	remic	NOUN
ftr-475	9	10	.....	.....	PUNCT
ftr-475	9	11	167	167	NUM
ftr-475	9	12	1	1	NUM
ftr-475	9	13	.	.	PUNCT
ftr-475	9	14	gross	gross	ADJ
ftr-475	9	15	income	income	NOUN
ftr-475	9	16	of	of	ADP
ftr-475	9	17	the	the	DET
ftr-475	9	18	remic	remic	NOUN
ftr-475	9	19	...........	...........	PUNCT
ftr-475	9	20	167	167	NUM
ftr-475	9	21	2	2	NUM
ftr-475	9	22	.	.	PUNCT
ftr-475	9	23	calculating	calculate	VERB
ftr-475	9	24	remic	remic	ADJ
ftr-475	9	25	net	net	ADJ
ftr-475	9	26	income	income	NOUN
ftr-475	9	27	or	or	CCONJ
ftr-475	9	28	loss	loss	NOUN
ftr-475	9	29	....	....	PUNCT
ftr-475	9	30	168	168	NUM
ftr-475	9	31	b.	b.	NOUN
ftr-475	9	32	taking	take	VERB
ftr-475	9	33	into	into	ADP
ftr-475	9	34	account	account	NOUN
ftr-475	9	35	remic	remic	ADJ
ftr-475	9	36	taxable	taxable	ADJ
ftr-475	9	37	income	income	NOUN
ftr-475	9	38	or	or	CCONJ
ftr-475	9	39	net	net	ADJ
ftr-475	9	40	loss	loss	NOUN
ftr-475	9	41	...................................	...................................	PUNCT
ftr-475	9	42	171	171	NUM
ftr-475	9	43	1	1	NUM
ftr-475	9	44	.	.	PUNCT
ftr-475	10	1	in	in	ADP
ftr-475	10	2	general	general	ADJ
ftr-475	10	3	........................	........................	PUNCT
ftr-475	10	4	171	171	NUM
ftr-475	10	5	2	2	X
ftr-475	10	6	.	.	PUNCT
ftr-475	10	7	character	character	NOUN
ftr-475	10	8	of	of	ADP
ftr-475	10	9	remic	remic	ADJ
ftr-475	10	10	income	income	NOUN
ftr-475	10	11	and	and	CCONJ
ftr-475	10	12	losses	loss	NOUN
ftr-475	10	13	...	...	PUNCT
ftr-475	11	1	172	172	NUM
ftr-475	11	2	a.	a.	NOUN
ftr-475	11	3	remic	remic	NOUN
ftr-475	11	4	losses	loss	NOUN
ftr-475	11	5	................	................	PUNCT
ftr-475	11	6	173	173	NUM
ftr-475	11	7	b.	b.	NOUN
ftr-475	11	8	remic	remic	PROPN
ftr-475	11	9	taxable	taxable	ADJ
ftr-475	11	10	income	income	NOUN
ftr-475	11	11	..........	..........	PUNCT
ftr-475	11	12	175	175	NUM
ftr-475	11	13	3	3	X
ftr-475	11	14	.	.	PUNCT
ftr-475	12	1	determining	determine	VERB
ftr-475	12	2	a	a	DET
ftr-475	12	3	residual	residual	ADJ
ftr-475	12	4	interest	interest	NOUN
ftr-475	12	5	holder	holder	NOUN
ftr-475	12	6	's	's	PART
ftr-475	12	7	basis	basis	NOUN
ftr-475	12	8	............................	............................	PUNCT
ftr-475	12	9	177	177	NUM
ftr-475	12	10	c.	c.	NOUN
ftr-475	12	11	treatment	treatment	NOUN
ftr-475	12	12	of	of	ADP
ftr-475	12	13	up	up	ADP
ftr-475	12	14	-	-	PUNCT
ftr-475	12	15	front	front	NOUN
ftr-475	12	16	payments	payment	NOUN
ftr-475	12	17	..............	..............	PUNCT
ftr-475	13	1	184	184	NUM
ftr-475	13	2	1	1	NUM
ftr-475	13	3	.	.	PUNCT
ftr-475	14	1	existence	existence	NOUN
ftr-475	14	2	,	,	PUNCT
ftr-475	14	3	timing	timing	NOUN
ftr-475	14	4	and	and	CCONJ
ftr-475	14	5	manner	manner	NOUN
ftr-475	14	6	of	of	ADP
ftr-475	14	7	income	income	NOUN
ftr-475	14	8	recognition	recognition	NOUN
ftr-475	14	9	.......................	.......................	PUNCT
ftr-475	14	10	186	186	NUM
ftr-475	14	11	a.	a.	NOUN
ftr-475	14	12	receipt	receipt	NOUN
ftr-475	14	13	of	of	ADP
ftr-475	14	14	income	income	NOUN
ftr-475	14	15	?	?	PUNCT
ftr-475	14	16	.............	.............	PUNCT
ftr-475	15	1	186	186	NUM
ftr-475	15	2	b.	b.	NOUN
ftr-475	15	3	treatment	treatment	NOUN
ftr-475	15	4	of	of	ADP
ftr-475	15	5	up	up	ADP
ftr-475	15	6	-	-	PUNCT
ftr-475	15	7	front	front	NOUN
ftr-475	15	8	payments	payment	NOUN
ftr-475	15	9	as	as	ADP
ftr-475	15	10	income	income	NOUN
ftr-475	15	11	.....................	.....................	PUNCT
ftr-475	15	12	188	188	NUM
ftr-475	15	13	c.	c.	NOUN
ftr-475	15	14	tax	tax	NOUN
ftr-475	15	15	policy	policy	NOUN
ftr-475	15	16	issues	issue	NOUN
ftr-475	15	17	..............	..............	PUNCT
ftr-475	16	1	191	191	NUM
ftr-475	16	2	*	*	PUNCT
ftr-475	16	3	associate	associate	NOUN
ftr-475	16	4	,	,	PUNCT
ftr-475	16	5	cleary	cleary	PROPN
ftr-475	16	6	,	,	PUNCT
ftr-475	16	7	gottlieb	gottlieb	PROPN
ftr-475	16	8	,	,	PUNCT
ftr-475	16	9	steen	steen	PROPN
ftr-475	16	10	&	&	CCONJ
ftr-475	16	11	hamilton	hamilton	PROPN
ftr-475	16	12	,	,	PUNCT
ftr-475	16	13	washington	washington	PROPN
ftr-475	16	14	,	,	PUNCT
ftr-475	16	15	d.c	d.c	PROPN
ftr-475	16	16	.	.	PROPN
ftr-475	16	17	j.d	j.d	PROPN
ftr-475	16	18	.	.	PROPN
ftr-475	16	19	1985	1985	NUM
ftr-475	16	20	,	,	PUNCT
ftr-475	16	21	harvard	harvard	PROPN
ftr-475	16	22	law	law	PROPN
ftr-475	16	23	school	school	NOUN
ftr-475	16	24	.	.	PUNCT
ftr-475	17	1	the	the	DET
ftr-475	17	2	author	author	NOUN
ftr-475	17	3	gratefully	gratefully	ADV
ftr-475	17	4	acknowledges	acknowledge	VERB
ftr-475	17	5	the	the	DET
ftr-475	17	6	many	many	ADJ
ftr-475	17	7	helpful	helpful	ADJ
ftr-475	17	8	comments	comment	NOUN
ftr-475	17	9	on	on	ADP
ftr-475	17	10	an	an	DET
ftr-475	17	11	earlier	early	ADJ
ftr-475	17	12	draft	draft	NOUN
ftr-475	17	13	of	of	ADP
ftr-475	17	14	this	this	DET
ftr-475	17	15	article	article	NOUN
ftr-475	17	16	from	from	ADP
ftr-475	17	17	mitchell	mitchell	PROPN
ftr-475	17	18	s.	s.	PROPN
ftr-475	17	19	dupler	dupler	PROPN
ftr-475	17	20	.	.	PUNCT
ftr-475	18	1	florida	florida	PROPN
ftr-475	18	2	tax	tax	PROPN
ftr-475	18	3	review	review	NOUN
ftr-475	18	4	2	2	NUM
ftr-475	18	5	.	.	X
ftr-475	18	6	up	up	ADP
ftr-475	18	7	-	-	PUNCT
ftr-475	18	8	front	front	NOUN
ftr-475	18	9	payments	payment	NOUN
ftr-475	18	10	and	and	CCONJ
ftr-475	18	11	basis	basis	NOUN
ftr-475	18	12	...........	...........	PUNCT
ftr-475	18	13	195	195	NUM
ftr-475	18	14	a.	a.	NOUN
ftr-475	18	15	what	what	PRON
ftr-475	18	16	is	be	AUX
ftr-475	18	17	cost	cost	NOUN
ftr-475	18	18	?	?	PUNCT
ftr-475	19	1	................	................	PUNCT
ftr-475	20	1	195	195	NUM
ftr-475	20	2	b.	b.	NOUN
ftr-475	20	3	a	a	DET
ftr-475	20	4	negative	negative	ADJ
ftr-475	20	5	basis	basis	NOUN
ftr-475	20	6	approach	approach	NOUN
ftr-475	20	7	.......	.......	PUNCT
ftr-475	20	8	196	196	NUM
ftr-475	20	9	c.	c.	NOUN
ftr-475	20	10	an	an	DET
ftr-475	20	11	alternative	alternative	ADJ
ftr-475	20	12	basis	basis	NOUN
ftr-475	20	13	approach	approach	NOUN
ftr-475	20	14	....	....	PUNCT
ftr-475	21	1	198	198	NUM
ftr-475	21	2	3	3	NUM
ftr-475	21	3	.	.	PUNCT
ftr-475	21	4	up	up	ADP
ftr-475	21	5	-	-	PUNCT
ftr-475	21	6	front	front	NOUN
ftr-475	21	7	payments	payment	NOUN
ftr-475	21	8	and	and	CCONJ
ftr-475	21	9	the	the	DET
ftr-475	21	10	sponsorltransferor	sponsorltransferor	NOUN
ftr-475	21	11	...................	...................	PUNCT
ftr-475	21	12	198	198	NUM
ftr-475	21	13	d.	d.	NOUN
ftr-475	21	14	treatment	treatment	NOUN
ftr-475	21	15	of	of	ADP
ftr-475	21	16	the	the	DET
ftr-475	21	17	sponsor	sponsor	NOUN
ftr-475	21	18	on	on	ADP
ftr-475	21	19	retained	retain	VERB
ftr-475	21	20	interests	interest	NOUN
ftr-475	21	21	....	....	PUNCT
ftr-475	21	22	200	200	NUM
ftr-475	21	23	e.	e.	NOUN
ftr-475	21	24	transfers	transfer	NOUN
ftr-475	21	25	and	and	CCONJ
ftr-475	21	26	terminations	termination	NOUN
ftr-475	21	27	of	of	ADP
ftr-475	21	28	residual	residual	ADJ
ftr-475	21	29	interests	interest	NOUN
ftr-475	21	30	...	...	PUNCT
ftr-475	22	1	202	202	NUM
ftr-475	22	2	1	1	NUM
ftr-475	22	3	.	.	X
ftr-475	22	4	status	status	NOUN
ftr-475	22	5	as	as	ADP
ftr-475	22	6	property	property	NOUN
ftr-475	22	7	...................	...................	PUNCT
ftr-475	22	8	203	203	NUM
ftr-475	22	9	2	2	NUM
ftr-475	22	10	.	.	PUNCT
ftr-475	22	11	presence	presence	NOUN
ftr-475	22	12	of	of	ADP
ftr-475	22	13	a	a	DET
ftr-475	22	14	sale	sale	NOUN
ftr-475	22	15	or	or	CCONJ
ftr-475	22	16	exchange	exchange	NOUN
ftr-475	22	17	.........	.........	PUNCT
ftr-475	22	18	205	205	NUM
ftr-475	22	19	a.	a.	NOUN
ftr-475	22	20	up	up	ADP
ftr-475	22	21	-	-	PUNCT
ftr-475	22	22	front	front	NOUN
ftr-475	22	23	payments	payment	NOUN
ftr-475	22	24	as	as	ADP
ftr-475	22	25	gain	gain	NOUN
ftr-475	22	26	/	/	SYM
ftr-475	22	27	loss	loss	NOUN
ftr-475	22	28	on	on	ADP
ftr-475	22	29	a	a	DET
ftr-475	22	30	sale	sale	NOUN
ftr-475	22	31	or	or	CCONJ
ftr-475	22	32	exchange	exchange	NOUN
ftr-475	22	33	.............	.............	PUNCT
ftr-475	22	34	205	205	NUM
ftr-475	22	35	b.	b.	NOUN
ftr-475	22	36	loss	loss	NOUN
ftr-475	22	37	upon	upon	SCONJ
ftr-475	22	38	remic	remic	ADJ
ftr-475	22	39	termination	termination	NOUN
ftr-475	22	40	...	...	PUNCT
ftr-475	23	1	209	209	NUM
ftr-475	23	2	3	3	NUM
ftr-475	23	3	.	.	X
ftr-475	23	4	wash	wash	NOUN
ftr-475	23	5	sale	sale	NOUN
ftr-475	23	6	rules	rule	NOUN
ftr-475	23	7	....................	....................	PUNCT
ftr-475	24	1	209	209	NUM
ftr-475	24	2	v.	v.	ADP
ftr-475	24	3	excess	excess	ADJ
ftr-475	24	4	inclusions	inclusion	NOUN
ftr-475	24	5	............................	............................	PUNCT
ftr-475	25	1	210	210	NUM
ftr-475	25	2	a.	a.	NOUN
ftr-475	25	3	"	"	PUNCT
ftr-475	25	4	phantom	phantom	ADJ
ftr-475	25	5	income	income	NOUN
ftr-475	25	6	"	"	PUNCT
ftr-475	25	7	:	:	PUNCT
ftr-475	25	8	a	a	DET
ftr-475	25	9	closer	close	ADJ
ftr-475	25	10	look	look	NOUN
ftr-475	25	11	............	............	PUNCT
ftr-475	25	12	211	211	NUM
ftr-475	25	13	1	1	NUM
ftr-475	25	14	.	.	PUNCT
ftr-475	26	1	in	in	ADP
ftr-475	26	2	general	general	ADJ
ftr-475	26	3	........................	........................	PUNCT
ftr-475	26	4	211	211	NUM
ftr-475	26	5	2	2	NUM
ftr-475	26	6	.	.	PUNCT
ftr-475	26	7	phantom	phantom	ADJ
ftr-475	26	8	income	income	NOUN
ftr-475	26	9	and	and	CCONJ
ftr-475	26	10	losses	loss	NOUN
ftr-475	26	11	in	in	ADP
ftr-475	26	12	securitizations	securitization	NOUN
ftr-475	26	13	.....................	.....................	PUNCT
ftr-475	27	1	214	214	NUM
ftr-475	27	2	b.	b.	NOUN
ftr-475	27	3	the	the	DET
ftr-475	27	4	excess	excess	ADJ
ftr-475	27	5	inclusion	inclusion	NOUN
ftr-475	27	6	rules	rule	NOUN
ftr-475	27	7	...................	...................	PUNCT
ftr-475	28	1	215	215	NUM
ftr-475	28	2	1	1	NUM
ftr-475	28	3	.	.	PUNCT
ftr-475	28	4	measuring	measure	VERB
ftr-475	28	5	excess	excess	ADJ
ftr-475	28	6	inclusions	inclusion	NOUN
ftr-475	28	7	...........	...........	PUNCT
ftr-475	28	8	215	215	NUM
ftr-475	28	9	2	2	NUM
ftr-475	28	10	.	.	PUNCT
ftr-475	28	11	taxability	taxability	NOUN
ftr-475	28	12	of	of	ADP
ftr-475	28	13	excess	excess	ADJ
ftr-475	28	14	inclusions	inclusion	NOUN
ftr-475	28	15	..........	..........	PUNCT
ftr-475	28	16	217	217	NUM
ftr-475	28	17	3	3	NUM
ftr-475	28	18	.	.	PUNCT
ftr-475	28	19	special	special	ADJ
ftr-475	28	20	rule	rule	NOUN
ftr-475	28	21	for	for	ADP
ftr-475	28	22	thrifts	thrift	NOUN
ftr-475	28	23	................	................	PUNCT
ftr-475	28	24	218	218	NUM
ftr-475	28	25	a.	a.	NOUN
ftr-475	28	26	in	in	ADP
ftr-475	28	27	general	general	ADJ
ftr-475	28	28	...................	...................	PUNCT
ftr-475	28	29	218	218	NUM
ftr-475	28	30	b.	b.	NOUN
ftr-475	28	31	the	the	DET
ftr-475	28	32	significant	significant	ADJ
ftr-475	28	33	value	value	NOUN
ftr-475	28	34	requirement	requirement	NOUN
ftr-475	28	35	.	.	PUNCT
ftr-475	29	1	219	219	NUM
ftr-475	29	2	4	4	NUM
ftr-475	29	3	.	.	PUNCT
ftr-475	29	4	special	special	ADJ
ftr-475	29	5	rules	rule	NOUN
ftr-475	29	6	for	for	ADP
ftr-475	29	7	reits	reit	NOUN
ftr-475	29	8	and	and	CCONJ
ftr-475	29	9	rics	ric	NOUN
ftr-475	29	10	........	........	PUNCT
ftr-475	30	1	222	222	NUM
ftr-475	30	2	c.	c.	NOUN
ftr-475	30	3	excess	excess	ADJ
ftr-475	30	4	inclusions	inclusion	NOUN
ftr-475	30	5	and	and	CCONJ
ftr-475	30	6	the	the	DET
ftr-475	30	7	alternative	alternative	ADJ
ftr-475	30	8	minimum	minimum	ADJ
ftr-475	30	9	tax	tax	NOUN
ftr-475	30	10	...................................	...................................	PUNCT
ftr-475	30	11	225	225	NUM
ftr-475	30	12	vi	vi	NOUN
ftr-475	30	13	.	.	PUNCT
ftr-475	30	14	tax	tax	NOUN
ftr-475	30	15	treatment	treatment	NOUN
ftr-475	30	16	of	of	ADP
ftr-475	30	17	special	special	ADJ
ftr-475	30	18	holders	holder	NOUN
ftr-475	30	19	..............	..............	PUNCT
ftr-475	30	20	227	227	NUM
ftr-475	30	21	a.	a.	NOUN
ftr-475	30	22	foreign	foreign	ADJ
ftr-475	30	23	residual	residual	ADJ
ftr-475	30	24	interest	interest	NOUN
ftr-475	30	25	holders	holder	NOUN
ftr-475	30	26	.............	.............	PUNCT
ftr-475	30	27	227	227	NUM
ftr-475	30	28	1	1	NUM
ftr-475	30	29	.	.	PUNCT
ftr-475	31	1	applicability	applicability	NOUN
ftr-475	31	2	of	of	ADP
ftr-475	31	3	u.s	u.s	PROPN
ftr-475	31	4	.	.	PROPN
ftr-475	31	5	withholding	withholding	NOUN
ftr-475	31	6	taxes	taxis	NOUN
ftr-475	31	7	....	....	PUNCT
ftr-475	32	1	227	227	NUM
ftr-475	32	2	a.	a.	NOUN
ftr-475	32	3	the	the	DET
ftr-475	32	4	portfolio	portfolio	NOUN
ftr-475	32	5	interest	interest	NOUN
ftr-475	32	6	exemption	exemption	NOUN
ftr-475	32	7	...	...	PUNCT
ftr-475	32	8	229	229	NUM
ftr-475	32	9	b.	b.	PROPN
ftr-475	32	10	tax	tax	PROPN
ftr-475	32	11	treaty	treaty	NOUN
ftr-475	32	12	relief	relief	NOUN
ftr-475	32	13	..............	..............	PUNCT
ftr-475	32	14	233	233	NUM
ftr-475	32	15	2	2	NUM
ftr-475	32	16	.	.	NOUN
ftr-475	32	17	time	time	NOUN
ftr-475	32	18	and	and	CCONJ
ftr-475	32	19	manner	manner	NOUN
ftr-475	32	20	of	of	ADP
ftr-475	32	21	withholding	withholding	NOUN
ftr-475	32	22	.........	.........	PUNCT
ftr-475	32	23	238	238	NUM
ftr-475	32	24	b.	b.	NOUN
ftr-475	32	25	securities	security	NOUN
ftr-475	32	26	dealers	dealer	NOUN
ftr-475	32	27	.........................	.........................	PUNCT
ftr-475	32	28	240	240	NUM
ftr-475	32	29	1	1	NUM
ftr-475	32	30	.	.	PUNCT
ftr-475	33	1	remic	remic	ADJ
ftr-475	33	2	residual	residual	ADJ
ftr-475	33	3	interests	interest	NOUN
ftr-475	33	4	as	as	ADP
ftr-475	33	5	securities	security	NOUN
ftr-475	33	6	....	....	PUNCT
ftr-475	33	7	240	240	NUM
ftr-475	33	8	a.	a.	NOUN
ftr-475	33	9	in	in	ADP
ftr-475	33	10	general	general	PROPN
ftr-475	33	11	....................	....................	PUNCT
ftr-475	33	12	240	240	NUM
ftr-475	33	13	b.	b.	PROPN
ftr-475	33	14	section	section	NOUN
ftr-475	33	15	1236(c	1236(c	NUM
ftr-475	33	16	)	)	PUNCT
ftr-475	33	17	...............	...............	PUNCT
ftr-475	34	1	241	241	NUM
ftr-475	34	2	c.	c.	PROPN
ftr-475	34	3	section	section	PROPN
ftr-475	34	4	475	475	NUM
ftr-475	34	5	..................	..................	SYM
ftr-475	34	6	242	242	NUM
ftr-475	35	1	[	[	X
ftr-475	35	2	vol	vol	NOUN
ftr-475	35	3	.	.	NOUN
ftr-475	35	4	2:4	2:4	NUM
ftr-475	35	5	tax	tax	NOUN
ftr-475	35	6	aspects	aspect	NOUN
ftr-475	35	7	of	of	ADP
ftr-475	35	8	remic	remic	ADJ
ftr-475	35	9	residual	residual	ADJ
ftr-475	35	10	interests	interest	NOUN
ftr-475	35	11	2	2	NUM
ftr-475	35	12	.	.	PUNCT
ftr-475	35	13	selected	select	VERB
ftr-475	35	14	rules	rule	NOUN
ftr-475	35	15	applicable	applicable	ADJ
ftr-475	35	16	to	to	ADP
ftr-475	35	17	securities	security	NOUN
ftr-475	35	18	dealers	dealer	NOUN
ftr-475	35	19	..........................	..........................	PUNCT
ftr-475	36	1	249	249	NUM
ftr-475	36	2	a.	a.	NOUN
ftr-475	36	3	applying	apply	VERB
ftr-475	36	4	the	the	DET
ftr-475	36	5	current	current	ADJ
ftr-475	36	6	mark	mark	NOUN
ftr-475	36	7	to	to	ADP
ftr-475	36	8	market	market	NOUN
ftr-475	36	9	rules	rule	NOUN
ftr-475	36	10	.................	.................	PUNCT
ftr-475	37	1	249	249	NUM
ftr-475	37	2	b.	b.	PROPN
ftr-475	37	3	inventor	inventor	PROPN
ftr-475	37	4	,	,	PUNCT
ftr-475	37	5	accounting	account	VERB
ftr-475	37	6	............	............	PUNCT
ftr-475	37	7	251	251	NUM
ftr-475	37	8	c.	c.	NOUN
ftr-475	37	9	section	section	NOUN
ftr-475	37	10	1236(c	1236(c	NUM
ftr-475	37	11	)	)	PUNCT
ftr-475	37	12	...............	...............	PUNCT
ftr-475	37	13	254	254	NUM
ftr-475	37	14	d.	d.	NOUN
ftr-475	37	15	sales	sale	NOUN
ftr-475	37	16	or	or	CCONJ
ftr-475	37	17	exchanges	exchange	NOUN
ftr-475	37	18	of	of	ADP
ftr-475	37	19	residual	residual	ADJ
ftr-475	37	20	interests	interest	NOUN
ftr-475	37	21	....................	....................	PUNCT
ftr-475	37	22	254	254	NUM
ftr-475	37	23	e.	e.	PROPN
ftr-475	37	24	wash	wash	VERB
ftr-475	37	25	sales	sale	NOUN
ftr-475	37	26	..................	..................	PUNCT
ftr-475	37	27	255	255	NUM
ftr-475	37	28	3	3	X
ftr-475	37	29	.	.	PUNCT
ftr-475	37	30	who	who	PRON
ftr-475	37	31	are	be	AUX
ftr-475	37	32	dealers	dealer	NOUN
ftr-475	37	33	in	in	ADP
ftr-475	37	34	residual	residual	ADJ
ftr-475	37	35	interests	interest	NOUN
ftr-475	37	36	?	?	PUNCT
ftr-475	37	37	....	....	PUNCT
ftr-475	38	1	255	255	NUM
ftr-475	38	2	c.	c.	NOUN
ftr-475	38	3	thrift	thrift	NOUN
ftr-475	38	4	institutions	institution	NOUN
ftr-475	38	5	and	and	CCONJ
ftr-475	38	6	reits	reit	NOUN
ftr-475	38	7	.................	.................	PUNCT
ftr-475	38	8	258	258	NUM
ftr-475	38	9	1	1	NUM
ftr-475	38	10	.	.	PUNCT
ftr-475	38	11	thrift	thrift	NOUN
ftr-475	38	12	institutions	institution	NOUN
ftr-475	38	13	...................	...................	PUNCT
ftr-475	38	14	258	258	NUM
ftr-475	38	15	2	2	NUM
ftr-475	38	16	.	.	PUNCT
ftr-475	38	17	reits	reit	NOUN
ftr-475	38	18	...........................	...........................	PUNCT
ftr-475	38	19	262	262	NUM
ftr-475	38	20	vii	vii	NOUN
ftr-475	38	21	.	.	PUNCT
ftr-475	39	1	regulating	regulate	VERB
ftr-475	39	2	transfers	transfer	NOUN
ftr-475	39	3	of	of	ADP
ftr-475	39	4	residual	residual	ADJ
ftr-475	39	5	interests	interest	NOUN
ftr-475	39	6	......	......	PUNCT
ftr-475	39	7	263	263	NUM
ftr-475	39	8	a.	a.	NOUN
ftr-475	39	9	in	in	ADP
ftr-475	39	10	general	general	ADJ
ftr-475	39	11	..............................	..............................	PUNCT
ftr-475	39	12	263	263	NUM
ftr-475	39	13	b.	b.	PROPN
ftr-475	39	14	prolegomenon	prolegomenon	NOUN
ftr-475	39	15	:	:	PUNCT
ftr-475	39	16	what	what	PRON
ftr-475	39	17	is	be	AUX
ftr-475	39	18	a	a	DET
ftr-475	39	19	transfer	transfer	NOUN
ftr-475	39	20	?	?	PUNCT
ftr-475	40	1	............	............	PUNCT
ftr-475	41	1	263	263	NUM
ftr-475	41	2	c.	c.	NOUN
ftr-475	41	3	noneconomic	noneconomic	ADJ
ftr-475	41	4	residual	residual	ADJ
ftr-475	41	5	interests	interest	NOUN
ftr-475	41	6	...............	...............	PUNCT
ftr-475	41	7	264	264	NUM
ftr-475	41	8	1	1	NUM
ftr-475	41	9	.	.	PUNCT
ftr-475	42	1	the	the	DET
ftr-475	42	2	definition	definition	NOUN
ftr-475	42	3	of	of	ADP
ftr-475	42	4	a	a	DET
ftr-475	42	5	noneconomic	noneconomic	ADJ
ftr-475	42	6	residual	residual	ADJ
ftr-475	42	7	interest	interest	NOUN
ftr-475	42	8	...........................	...........................	PUNCT
ftr-475	42	9	265	265	NUM
ftr-475	42	10	2	2	NUM
ftr-475	42	11	.	.	PUNCT
ftr-475	43	1	transferor	transferor	NOUN
ftr-475	43	2	due	due	ADJ
ftr-475	43	3	diligence	diligence	NOUN
ftr-475	43	4	..............	..............	PUNCT
ftr-475	43	5	268	268	NUM
ftr-475	43	6	3	3	NUM
ftr-475	43	7	.	.	PUNCT
ftr-475	43	8	failed	fail	VERB
ftr-475	43	9	transfers	transfer	NOUN
ftr-475	43	10	....................	....................	PUNCT
ftr-475	44	1	269	269	NUM
ftr-475	44	2	d.	d.	PROPN
ftr-475	44	3	special	special	ADJ
ftr-475	44	4	rules	rule	NOUN
ftr-475	44	5	on	on	ADP
ftr-475	44	6	transfers	transfer	NOUN
ftr-475	44	7	to	to	ADP
ftr-475	44	8	foreign	foreign	ADJ
ftr-475	44	9	holders	holder	NOUN
ftr-475	44	10	....	....	PUNCT
ftr-475	45	1	270	270	NUM
ftr-475	45	2	1	1	NUM
ftr-475	45	3	.	.	PUNCT
ftr-475	46	1	transfers	transfer	NOUN
ftr-475	46	2	to	to	ADP
ftr-475	46	3	foreign	foreign	ADJ
ftr-475	46	4	holders	holder	NOUN
ftr-475	46	5	...........	...........	PUNCT
ftr-475	46	6	270	270	NUM
ftr-475	46	7	2	2	NUM
ftr-475	46	8	.	.	PUNCT
ftr-475	46	9	exception	exception	NOUN
ftr-475	46	10	for	for	ADP
ftr-475	46	11	residual	residual	ADJ
ftr-475	46	12	interests	interest	NOUN
ftr-475	46	13	generating	generate	VERB
ftr-475	46	14	eci	eci	PROPN
ftr-475	46	15	.............................	.............................	PUNCT
ftr-475	47	1	273	273	NUM
ftr-475	47	2	3	3	X
ftr-475	47	3	.	.	PUNCT
ftr-475	47	4	transfers	transfer	NOUN
ftr-475	47	5	by	by	ADP
ftr-475	47	6	foreign	foreign	ADJ
ftr-475	47	7	persons	person	NOUN
ftr-475	47	8	to	to	ADP
ftr-475	47	9	u.s	u.s	PROPN
ftr-475	47	10	.	.	PROPN
ftr-475	47	11	persons	person	NOUN
ftr-475	47	12	..........................	..........................	PUNCT
ftr-475	47	13	274	274	NUM
ftr-475	47	14	e.	e.	PROPN
ftr-475	47	15	penalty	penalty	PROPN
ftr-475	47	16	tax	tax	NOUN
ftr-475	47	17	on	on	ADP
ftr-475	47	18	transfers	transfer	NOUN
ftr-475	47	19	to	to	ADP
ftr-475	47	20	disqualified	disqualify	VERB
ftr-475	47	21	organizations	organization	NOUN
ftr-475	47	22	...........................	...........................	PUNCT
ftr-475	47	23	274	274	NUM
ftr-475	47	24	1	1	NUM
ftr-475	47	25	.	.	PUNCT
ftr-475	48	1	in	in	ADP
ftr-475	48	2	general	general	ADJ
ftr-475	48	3	........................	........................	PUNCT
ftr-475	48	4	274	274	NUM
ftr-475	48	5	2	2	NUM
ftr-475	48	6	.	.	PUNCT
ftr-475	48	7	calculation	calculation	NOUN
ftr-475	48	8	of	of	ADP
ftr-475	48	9	the	the	DET
ftr-475	48	10	penalty	penalty	NOUN
ftr-475	48	11	tax	tax	NOUN
ftr-475	48	12	..........	..........	PUNCT
ftr-475	49	1	276	276	NUM
ftr-475	49	2	3	3	NUM
ftr-475	49	3	.	.	PUNCT
ftr-475	49	4	special	special	ADJ
ftr-475	49	5	rules	rule	NOUN
ftr-475	49	6	for	for	ADP
ftr-475	49	7	pass	pass	VERB
ftr-475	49	8	-	-	PUNCT
ftr-475	49	9	through	through	ADP
ftr-475	49	10	entities	entity	NOUN
ftr-475	49	11	...	...	PUNCT
ftr-475	49	12	277	277	NUM
ftr-475	49	13	viii	viii	NOUN
ftr-475	49	14	.	.	PUNCT
ftr-475	50	1	postscript	postscript	PROPN
ftr-475	50	2	:	:	PUNCT
ftr-475	50	3	residual	residual	ADJ
ftr-475	50	4	interests	interest	NOUN
ftr-475	50	5	-	-	PUNCT
ftr-475	50	6	paradigm	paradigm	NOUN
ftr-475	50	7	for	for	ADP
ftr-475	50	8	the	the	DET
ftr-475	50	9	future	future	NOUN
ftr-475	50	10	?	?	PUNCT
ftr-475	50	11	.	.	PUNCT
ftr-475	50	12	.	.	PUNCT
ftr-475	50	13	.	.	PUNCT
ftr-475	50	14	.	.	PUNCT
ftr-475	50	15	.	.	PUNCT
ftr-475	50	16	.	.	PUNCT
ftr-475	50	17	.	.	PUNCT
ftr-475	50	18	.	.	PUNCT
ftr-475	50	19	.	.	PUNCT
ftr-475	50	20	.	.	PUNCT
ftr-475	50	21	.	.	PUNCT
ftr-475	50	22	.	.	PUNCT
ftr-475	50	23	.	.	PUNCT
ftr-475	50	24	.	.	PUNCT
ftr-475	50	25	.	.	PUNCT
ftr-475	50	26	.	.	PUNCT
ftr-475	50	27	.	.	PUNCT
ftr-475	50	28	.	.	PUNCT
ftr-475	50	29	.	.	PUNCT
ftr-475	50	30	.	.	PUNCT
ftr-475	50	31	.	.	PUNCT
ftr-475	50	32	.	.	PUNCT
ftr-475	50	33	.	.	PUNCT
ftr-475	50	34	.	.	PUNCT
ftr-475	50	35	.	.	PUNCT
ftr-475	50	36	.	.	PUNCT
ftr-475	50	37	.	.	PUNCT
ftr-475	50	38	.	.	PUNCT
ftr-475	50	39	.	.	PUNCT
ftr-475	50	40	.	.	PUNCT
ftr-475	50	41	.	.	PUNCT
ftr-475	50	42	.	.	PUNCT
ftr-475	50	43	.	.	PUNCT
ftr-475	50	44	.	.	PUNCT
ftr-475	50	45	.	.	PUNCT
ftr-475	50	46	.	.	PUNCT
ftr-475	51	1	278	278	NUM
ftr-475	51	2	19941	19941	NUM
ftr-475	51	3	florida	florida	PROPN
ftr-475	51	4	tax	tax	PROPN
ftr-475	51	5	review	review	PROPN
ftr-475	51	6	i.	i.	NOUN
ftr-475	51	7	introduction	introduction	NOUN
ftr-475	51	8	with	with	ADP
ftr-475	51	9	the	the	DET
ftr-475	51	10	creation	creation	NOUN
ftr-475	51	11	in	in	ADP
ftr-475	51	12	1986	1986	NUM
ftr-475	51	13	of	of	ADP
ftr-475	51	14	the	the	DET
ftr-475	51	15	"	"	PUNCT
ftr-475	51	16	real	real	ADJ
ftr-475	51	17	estate	estate	NOUN
ftr-475	51	18	mortgage	mortgage	NOUN
ftr-475	51	19	investment	investment	NOUN
ftr-475	51	20	conduit	conduit	NOUN
ftr-475	51	21	"	"	PUNCT
ftr-475	51	22	(	(	PUNCT
ftr-475	51	23	remic	remic	NOUN
ftr-475	51	24	)	)	PUNCT
ftr-475	51	25	,	,	PUNCT
ftr-475	51	26	'	'	PUNCT
ftr-475	51	27	there	there	PRON
ftr-475	51	28	came	come	VERB
ftr-475	51	29	into	into	ADP
ftr-475	51	30	existence	existence	NOUN
ftr-475	51	31	a	a	DET
ftr-475	51	32	new	new	ADJ
ftr-475	51	33	type	type	NOUN
ftr-475	51	34	of	of	ADP
ftr-475	51	35	financial	financial	ADJ
ftr-475	51	36	instrument	instrument	NOUN
ftr-475	51	37	,	,	PUNCT
ftr-475	51	38	the	the	DET
ftr-475	51	39	remic	remic	ADJ
ftr-475	51	40	residual	residual	ADJ
ftr-475	51	41	interest	interest	NOUN
ftr-475	51	42	,	,	PUNCT
ftr-475	51	43	the	the	DET
ftr-475	51	44	economics	economic	NOUN
ftr-475	51	45	and	and	CCONJ
ftr-475	51	46	tax	tax	NOUN
ftr-475	51	47	treatment	treatment	NOUN
ftr-475	51	48	of	of	ADP
ftr-475	51	49	which	which	PRON
ftr-475	51	50	are	be	AUX
ftr-475	51	51	quite	quite	ADV
ftr-475	51	52	unlike	unlike	ADP
ftr-475	51	53	those	those	PRON
ftr-475	51	54	of	of	ADP
ftr-475	51	55	any	any	DET
ftr-475	51	56	other	other	ADJ
ftr-475	51	57	financial	financial	ADJ
ftr-475	51	58	instrument	instrument	NOUN
ftr-475	51	59	.	.	PUNCT
ftr-475	52	1	the	the	DET
ftr-475	52	2	remic	remic	ADJ
ftr-475	52	3	residual	residual	ADJ
ftr-475	52	4	interest	interest	NOUN
ftr-475	52	5	is	be	AUX
ftr-475	52	6	a	a	DET
ftr-475	52	7	unique	unique	ADJ
ftr-475	52	8	creature	creature	NOUN
ftr-475	52	9	of	of	ADP
ftr-475	52	10	the	the	DET
ftr-475	52	11	tax	tax	NOUN
ftr-475	52	12	laws	law	NOUN
ftr-475	52	13	and	and	CCONJ
ftr-475	52	14	exists	exist	VERB
ftr-475	52	15	only	only	ADV
ftr-475	52	16	because	because	SCONJ
ftr-475	52	17	the	the	DET
ftr-475	52	18	tax	tax	NOUN
ftr-475	52	19	laws	law	NOUN
ftr-475	52	20	say	say	VERB
ftr-475	52	21	it	it	PRON
ftr-475	52	22	must	must	AUX
ftr-475	52	23	,	,	PUNCT
ftr-475	52	24	and	and	CCONJ
ftr-475	52	25	not	not	PART
ftr-475	52	26	because	because	SCONJ
ftr-475	52	27	there	there	PRON
ftr-475	52	28	is	be	VERB
ftr-475	52	29	a	a	DET
ftr-475	52	30	particular	particular	ADJ
ftr-475	52	31	demand	demand	NOUN
ftr-475	52	32	for	for	ADP
ftr-475	52	33	such	such	ADJ
ftr-475	52	34	instruments	instrument	NOUN
ftr-475	52	35	in	in	ADP
ftr-475	52	36	the	the	DET
ftr-475	52	37	marketplace	marketplace	NOUN
ftr-475	52	38	.	.	PUNCT
ftr-475	53	1	moreover	moreover	ADV
ftr-475	53	2	,	,	PUNCT
ftr-475	53	3	residual	residual	ADJ
ftr-475	53	4	interests	interest	NOUN
ftr-475	53	5	are	be	AUX
ftr-475	53	6	intensely	intensely	ADV
ftr-475	53	7	regulated	regulate	VERB
ftr-475	53	8	by	by	ADP
ftr-475	53	9	arcane	arcane	ADJ
ftr-475	53	10	and	and	CCONJ
ftr-475	53	11	complicated	complicated	ADJ
ftr-475	53	12	tax	tax	NOUN
ftr-475	53	13	rules	rule	NOUN
ftr-475	53	14	that	that	PRON
ftr-475	53	15	are	be	AUX
ftr-475	53	16	designed	design	VERB
ftr-475	53	17	principally	principally	ADV
ftr-475	53	18	to	to	PART
ftr-475	53	19	maximize	maximize	VERB
ftr-475	53	20	a	a	DET
ftr-475	53	21	holder	holder	NOUN
ftr-475	53	22	's	's	PART
ftr-475	53	23	tax	tax	NOUN
ftr-475	53	24	liability	liability	NOUN
ftr-475	53	25	.	.	PUNCT
ftr-475	54	1	yet	yet	ADV
ftr-475	54	2	,	,	PUNCT
ftr-475	54	3	remic	remic	ADJ
ftr-475	54	4	residual	residual	ADJ
ftr-475	54	5	interests	interest	NOUN
ftr-475	54	6	are	be	AUX
ftr-475	54	7	a	a	DET
ftr-475	54	8	staple	staple	NOUN
ftr-475	54	9	of	of	ADP
ftr-475	54	10	the	the	DET
ftr-475	54	11	mortgage	mortgage	NOUN
ftr-475	54	12	-	-	PUNCT
ftr-475	54	13	backed	back	VERB
ftr-475	54	14	securities	security	NOUN
ftr-475	54	15	marketplace	marketplace	NOUN
ftr-475	54	16	today	today	NOUN
ftr-475	54	17	-	-	PUNCT
ftr-475	54	18	a	a	DET
ftr-475	54	19	marketplace	marketplace	NOUN
ftr-475	54	20	that	that	PRON
ftr-475	54	21	has	have	AUX
ftr-475	54	22	become	become	VERB
ftr-475	54	23	gargantuan	gargantuan	ADJ
ftr-475	54	24	in	in	ADP
ftr-475	54	25	recent	recent	ADJ
ftr-475	54	26	years.2	years.2	NOUN
ftr-475	54	27	the	the	DET
ftr-475	54	28	raw	raw	ADJ
ftr-475	54	29	number	number	NOUN
ftr-475	54	30	of	of	ADP
ftr-475	54	31	residual	residual	ADJ
ftr-475	54	32	interests	interest	NOUN
ftr-475	54	33	and	and	CCONJ
ftr-475	54	34	their	their	PRON
ftr-475	54	35	prevalence	prevalence	NOUN
ftr-475	54	36	in	in	ADP
ftr-475	54	37	the	the	DET
ftr-475	54	38	portfolios	portfolio	NOUN
ftr-475	54	39	of	of	ADP
ftr-475	54	40	sophisticated	sophisticated	ADJ
ftr-475	54	41	investors	investor	NOUN
ftr-475	54	42	and	and	CCONJ
ftr-475	54	43	securities	security	NOUN
ftr-475	54	44	dealers	dealer	NOUN
ftr-475	54	45	can	can	AUX
ftr-475	54	46	only	only	ADV
ftr-475	54	47	increase	increase	VERB
ftr-475	54	48	steadily	steadily	ADV
ftr-475	54	49	as	as	SCONJ
ftr-475	54	50	more	more	ADJ
ftr-475	54	51	and	and	CCONJ
ftr-475	54	52	more	more	ADJ
ftr-475	54	53	mortgages	mortgage	NOUN
ftr-475	54	54	are	be	AUX
ftr-475	54	55	pooled	pool	VERB
ftr-475	54	56	into	into	ADP
ftr-475	54	57	remics	remic	NOUN
ftr-475	54	58	.	.	PUNCT
ftr-475	55	1	accordingly	accordingly	ADV
ftr-475	55	2	,	,	PUNCT
ftr-475	55	3	it	it	PRON
ftr-475	55	4	is	be	AUX
ftr-475	55	5	appropriate	appropriate	ADJ
ftr-475	55	6	to	to	PART
ftr-475	55	7	examine	examine	VERB
ftr-475	55	8	the	the	DET
ftr-475	55	9	complex	complex	ADJ
ftr-475	55	10	tax	tax	NOUN
ftr-475	55	11	rules	rule	NOUN
ftr-475	55	12	associated	associate	VERB
ftr-475	55	13	with	with	ADP
ftr-475	55	14	residual	residual	ADJ
ftr-475	55	15	interests	interest	NOUN
ftr-475	55	16	,	,	PUNCT
ftr-475	55	17	particularly	particularly	ADV
ftr-475	55	18	since	since	SCONJ
ftr-475	55	19	these	these	DET
ftr-475	55	20	rules	rule	NOUN
ftr-475	55	21	are	be	AUX
ftr-475	55	22	relevant	relevant	ADJ
ftr-475	55	23	not	not	PART
ftr-475	55	24	only	only	ADV
ftr-475	55	25	to	to	ADP
ftr-475	55	26	the	the	DET
ftr-475	55	27	holder	holder	NOUN
ftr-475	55	28	of	of	ADP
ftr-475	55	29	a	a	DET
ftr-475	55	30	residual	residual	ADJ
ftr-475	55	31	interest	interest	NOUN
ftr-475	55	32	,	,	PUNCT
ftr-475	55	33	but	but	CCONJ
ftr-475	55	34	also	also	ADV
ftr-475	55	35	to	to	ADP
ftr-475	55	36	the	the	DET
ftr-475	55	37	remic	remic	NOUN
ftr-475	55	38	itself	itself	PRON
ftr-475	55	39	,	,	PUNCT
ftr-475	55	40	and	and	CCONJ
ftr-475	55	41	therefore	therefore	ADV
ftr-475	55	42	indirectly	indirectly	ADV
ftr-475	55	43	to	to	ADP
ftr-475	55	44	the	the	DET
ftr-475	55	45	holders	holder	NOUN
ftr-475	55	46	of	of	ADP
ftr-475	55	47	regular	regular	ADJ
ftr-475	55	48	interests	interest	NOUN
ftr-475	55	49	in	in	ADP
ftr-475	55	50	the	the	DET
ftr-475	55	51	remic	remic	NOUN
ftr-475	55	52	.	.	PUNCT
ftr-475	56	1	1	1	X
ftr-475	56	2	.	.	X
ftr-475	56	3	remics	remic	NOUN
ftr-475	56	4	are	be	AUX
ftr-475	56	5	governed	govern	VERB
ftr-475	56	6	principally	principally	ADV
ftr-475	56	7	by	by	ADP
ftr-475	56	8	the	the	DET
ftr-475	56	9	tax	tax	NOUN
ftr-475	56	10	rules	rule	NOUN
ftr-475	56	11	in	in	ADP
ftr-475	56	12	§	§	PROPN
ftr-475	56	13	§	§	PROPN
ftr-475	56	14	860a	860a	NOUN
ftr-475	56	15	through	through	ADP
ftr-475	56	16	860	860	NUM
ftr-475	56	17	g	g	NOUN
ftr-475	56	18	and	and	CCONJ
ftr-475	56	19	the	the	DET
ftr-475	56	20	regulations	regulation	NOUN
ftr-475	56	21	thereunder	thereunder	NOUN
ftr-475	56	22	(	(	PUNCT
ftr-475	56	23	collectively	collectively	ADV
ftr-475	56	24	,	,	PUNCT
ftr-475	56	25	the	the	DET
ftr-475	56	26	"	"	PUNCT
ftr-475	56	27	remic	remic	ADJ
ftr-475	56	28	rules	rule	NOUN
ftr-475	56	29	"	"	PUNCT
ftr-475	56	30	)	)	PUNCT
ftr-475	56	31	.	.	PUNCT
ftr-475	57	1	the	the	DET
ftr-475	57	2	remic	remic	PROPN
ftr-475	57	3	code	code	NOUN
ftr-475	57	4	provisions	provision	NOUN
ftr-475	57	5	were	be	AUX
ftr-475	57	6	enacted	enact	VERB
ftr-475	57	7	by	by	ADP
ftr-475	57	8	the	the	DET
ftr-475	57	9	tax	tax	NOUN
ftr-475	57	10	reform	reform	NOUN
ftr-475	57	11	act	act	NOUN
ftr-475	57	12	of	of	ADP
ftr-475	57	13	1986	1986	NUM
ftr-475	57	14	,	,	PUNCT
ftr-475	57	15	pub	pub	NOUN
ftr-475	57	16	.	.	PUNCT
ftr-475	58	1	l.	l.	PROPN
ftr-475	58	2	no	no	INTJ
ftr-475	58	3	.	.	PROPN
ftr-475	59	1	99	99	NUM
ftr-475	59	2	-	-	SYM
ftr-475	59	3	514	514	NUM
ftr-475	59	4	,	,	PUNCT
ftr-475	59	5	§	§	PROPN
ftr-475	59	6	671	671	NUM
ftr-475	59	7	,	,	PUNCT
ftr-475	59	8	100	100	NUM
ftr-475	59	9	stat	stat	NOUN
ftr-475	59	10	.	.	PUNCT
ftr-475	60	1	2085	2085	NUM
ftr-475	60	2	,	,	PUNCT
ftr-475	60	3	2309	2309	NUM
ftr-475	60	4	-	-	SYM
ftr-475	60	5	18	18	NUM
ftr-475	60	6	,	,	PUNCT
ftr-475	60	7	and	and	CCONJ
ftr-475	60	8	later	later	ADV
ftr-475	60	9	amended	amend	VERB
ftr-475	60	10	by	by	ADP
ftr-475	60	11	the	the	DET
ftr-475	60	12	technical	technical	ADJ
ftr-475	60	13	corrections	correction	NOUN
ftr-475	60	14	and	and	CCONJ
ftr-475	60	15	miscellaneous	miscellaneous	ADJ
ftr-475	60	16	revenue	revenue	NOUN
ftr-475	60	17	act	act	NOUN
ftr-475	60	18	of	of	ADP
ftr-475	60	19	1988	1988	NUM
ftr-475	60	20	,	,	PUNCT
ftr-475	60	21	pub	pub	NOUN
ftr-475	60	22	.	.	PUNCT
ftr-475	61	1	l.	l.	PROPN
ftr-475	61	2	no	no	INTJ
ftr-475	61	3	.	.	PROPN
ftr-475	62	1	100	100	NUM
ftr-475	62	2	-	-	SYM
ftr-475	62	3	647	647	NUM
ftr-475	62	4	,	,	PUNCT
ftr-475	62	5	§	§	PROPN
ftr-475	62	6	1006(t	1006(t	NOUN
ftr-475	62	7	)	)	PUNCT
ftr-475	62	8	,	,	PUNCT
ftr-475	63	1	102	102	NUM
ftr-475	63	2	stat	stat	NOUN
ftr-475	63	3	.	.	PUNCT
ftr-475	63	4	3342	3342	NUM
ftr-475	63	5	,	,	PUNCT
ftr-475	63	6	3419	3419	NUM
ftr-475	63	7	-	-	SYM
ftr-475	63	8	27	27	NUM
ftr-475	63	9	[	[	X
ftr-475	63	10	hereinafter	hereinafter	NOUN
ftr-475	63	11	tamraj	tamraj	VERB
ftr-475	63	12	.	.	PUNCT
ftr-475	64	1	regulations	regulation	NOUN
ftr-475	64	2	were	be	AUX
ftr-475	64	3	adopted	adopt	VERB
ftr-475	64	4	in	in	ADP
ftr-475	64	5	1992	1992	NUM
ftr-475	64	6	.	.	PUNCT
ftr-475	65	1	t.d	t.d	PROPN
ftr-475	65	2	.	.	PROPN
ftr-475	65	3	8458	8458	NUM
ftr-475	65	4	,	,	PUNCT
ftr-475	65	5	1993	1993	NUM
ftr-475	65	6	-	-	SYM
ftr-475	65	7	1	1	NUM
ftr-475	65	8	c.b	c.b	PROPN
ftr-475	65	9	.	.	PROPN
ftr-475	65	10	147	147	NUM
ftr-475	65	11	.	.	PUNCT
ftr-475	66	1	in	in	ADP
ftr-475	66	2	general	general	ADJ
ftr-475	66	3	,	,	PUNCT
ftr-475	66	4	a	a	DET
ftr-475	66	5	remic	remic	NOUN
ftr-475	66	6	is	be	AUX
ftr-475	66	7	a	a	DET
ftr-475	66	8	self	self	NOUN
ftr-475	66	9	-	-	PUNCT
ftr-475	66	10	liquidating	liquidate	VERB
ftr-475	66	11	entity	entity	NOUN
ftr-475	66	12	that	that	PRON
ftr-475	66	13	holds	hold	VERB
ftr-475	66	14	a	a	DET
ftr-475	66	15	pool	pool	NOUN
ftr-475	66	16	of	of	ADP
ftr-475	66	17	mortgage	mortgage	NOUN
ftr-475	66	18	loans	loan	NOUN
ftr-475	66	19	and	and	CCONJ
ftr-475	66	20	issues	issue	NOUN
ftr-475	66	21	interests	interest	NOUN
ftr-475	66	22	in	in	ADP
ftr-475	66	23	those	those	DET
ftr-475	66	24	mortgages	mortgage	NOUN
ftr-475	66	25	to	to	ADP
ftr-475	66	26	investors	investor	NOUN
ftr-475	66	27	.	.	PUNCT
ftr-475	67	1	more	more	ADV
ftr-475	67	2	technically	technically	ADV
ftr-475	67	3	,	,	PUNCT
ftr-475	67	4	a	a	DET
ftr-475	67	5	remic	remic	NOUN
ftr-475	67	6	is	be	AUX
ftr-475	67	7	defined	define	VERB
ftr-475	67	8	as	as	ADP
ftr-475	67	9	an	an	DET
ftr-475	67	10	arrangement	arrangement	NOUN
ftr-475	67	11	of	of	ADP
ftr-475	67	12	which	which	PRON
ftr-475	67	13	substantially	substantially	ADV
ftr-475	67	14	all	all	DET
ftr-475	67	15	the	the	DET
ftr-475	67	16	assets	asset	NOUN
ftr-475	67	17	are	be	AUX
ftr-475	67	18	qualified	qualified	ADJ
ftr-475	67	19	mortgages	mortgage	NOUN
ftr-475	67	20	and	and	CCONJ
ftr-475	67	21	permitted	permit	VERB
ftr-475	67	22	investments	investment	NOUN
ftr-475	67	23	,	,	PUNCT
ftr-475	67	24	and	and	CCONJ
ftr-475	67	25	all	all	PRON
ftr-475	67	26	of	of	ADP
ftr-475	67	27	the	the	DET
ftr-475	67	28	interests	interest	NOUN
ftr-475	67	29	are	be	AUX
ftr-475	67	30	either	either	CCONJ
ftr-475	67	31	regular	regular	ADJ
ftr-475	67	32	interests	interest	NOUN
ftr-475	67	33	or	or	CCONJ
ftr-475	67	34	part	part	NOUN
ftr-475	67	35	of	of	ADP
ftr-475	67	36	a	a	DET
ftr-475	67	37	single	single	ADJ
ftr-475	67	38	class	class	NOUN
ftr-475	67	39	of	of	ADP
ftr-475	67	40	residual	residual	ADJ
ftr-475	67	41	interests	interest	NOUN
ftr-475	67	42	.	.	PUNCT
ftr-475	68	1	irc	irc	PROPN
ftr-475	68	2	§	§	PROPN
ftr-475	68	3	860d(a	860d(a	PROPN
ftr-475	68	4	)	)	PUNCT
ftr-475	68	5	.	.	PUNCT
ftr-475	69	1	in	in	ADP
ftr-475	69	2	addition	addition	NOUN
ftr-475	69	3	,	,	PUNCT
ftr-475	69	4	to	to	PART
ftr-475	69	5	qualify	qualify	VERB
ftr-475	69	6	as	as	ADP
ftr-475	69	7	a	a	DET
ftr-475	69	8	remic	remic	NOUN
ftr-475	69	9	,	,	PUNCT
ftr-475	69	10	the	the	DET
ftr-475	69	11	arrangement	arrangement	NOUN
ftr-475	69	12	must	must	AUX
ftr-475	69	13	make	make	VERB
ftr-475	69	14	a	a	DET
ftr-475	69	15	timely	timely	ADJ
ftr-475	69	16	election	election	NOUN
ftr-475	69	17	and	and	CCONJ
ftr-475	69	18	have	have	VERB
ftr-475	69	19	reasonable	reasonable	ADJ
ftr-475	69	20	arrangements	arrangement	NOUN
ftr-475	69	21	in	in	ADP
ftr-475	69	22	place	place	NOUN
ftr-475	69	23	with	with	ADP
ftr-475	69	24	respect	respect	NOUN
ftr-475	69	25	to	to	ADP
ftr-475	69	26	the	the	DET
ftr-475	69	27	ownership	ownership	NOUN
ftr-475	69	28	of	of	ADP
ftr-475	69	29	residual	residual	ADJ
ftr-475	69	30	interests	interest	NOUN
ftr-475	69	31	in	in	ADP
ftr-475	69	32	the	the	DET
ftr-475	69	33	remic	remic	NOUN
ftr-475	69	34	by	by	ADP
ftr-475	69	35	disqualified	disqualify	VERB
ftr-475	69	36	organizations	organization	NOUN
ftr-475	69	37	.	.	PUNCT
ftr-475	70	1	i	i	PRON
ftr-475	70	2	d.	d.	PROPN
ftr-475	70	3	with	with	ADP
ftr-475	70	4	the	the	DET
ftr-475	70	5	exception	exception	NOUN
ftr-475	70	6	of	of	ADP
ftr-475	70	7	the	the	DET
ftr-475	70	8	rules	rule	NOUN
ftr-475	70	9	relating	relate	VERB
ftr-475	70	10	to	to	ADP
ftr-475	70	11	disqualified	disqualify	VERB
ftr-475	70	12	organizations	organization	NOUN
ftr-475	70	13	,	,	PUNCT
ftr-475	70	14	which	which	PRON
ftr-475	70	15	are	be	AUX
ftr-475	70	16	discussed	discuss	VERB
ftr-475	70	17	further	far	ADV
ftr-475	70	18	in	in	ADP
ftr-475	70	19	part	part	NOUN
ftr-475	70	20	ih.c	ih.c	PROPN
ftr-475	70	21	.	.	PROPN
ftr-475	70	22	,	,	PUNCT
ftr-475	70	23	infra	infra	NOUN
ftr-475	70	24	,	,	PUNCT
ftr-475	70	25	this	this	DET
ftr-475	70	26	article	article	NOUN
ftr-475	70	27	does	do	AUX
ftr-475	70	28	not	not	PART
ftr-475	70	29	elaborate	elaborate	VERB
ftr-475	70	30	on	on	ADP
ftr-475	70	31	the	the	DET
ftr-475	70	32	requirements	requirement	NOUN
ftr-475	70	33	for	for	ADP
ftr-475	70	34	qualifying	qualify	VERB
ftr-475	70	35	as	as	ADP
ftr-475	70	36	a	a	DET
ftr-475	70	37	remic	remic	NOUN
ftr-475	70	38	.	.	PUNCT
ftr-475	71	1	2	2	NUM
ftr-475	71	2	.	.	X
ftr-475	71	3	as	as	ADP
ftr-475	71	4	of	of	ADP
ftr-475	71	5	the	the	DET
ftr-475	71	6	end	end	NOUN
ftr-475	71	7	of	of	ADP
ftr-475	71	8	the	the	DET
ftr-475	71	9	first	first	ADJ
ftr-475	71	10	quarter	quarter	NOUN
ftr-475	71	11	of	of	ADP
ftr-475	71	12	1994	1994	NUM
ftr-475	71	13	,	,	PUNCT
ftr-475	71	14	the	the	DET
ftr-475	71	15	total	total	ADJ
ftr-475	71	16	principal	principal	ADJ
ftr-475	71	17	amount	amount	NOUN
ftr-475	71	18	of	of	ADP
ftr-475	71	19	mortgagebacked	mortgagebacke	VERB
ftr-475	71	20	securities	security	NOUN
ftr-475	71	21	outstanding	outstanding	ADJ
ftr-475	71	22	had	have	AUX
ftr-475	71	23	reached	reach	VERB
ftr-475	71	24	$	$	SYM
ftr-475	71	25	1.6	1.6	NUM
ftr-475	71	26	trillion	trillion	NUM
ftr-475	71	27	,	,	PUNCT
ftr-475	71	28	up	up	ADV
ftr-475	71	29	from	from	ADP
ftr-475	71	30	$	$	SYM
ftr-475	71	31	917	917	NUM
ftr-475	71	32	billion	billion	NUM
ftr-475	71	33	at	at	ADP
ftr-475	71	34	the	the	DET
ftr-475	71	35	end	end	NOUN
ftr-475	71	36	of	of	ADP
ftr-475	71	37	1989	1989	NUM
ftr-475	71	38	.	.	PUNCT
ftr-475	72	1	80	80	NUM
ftr-475	72	2	fed	fed	PROPN
ftr-475	72	3	.	.	PUNCT
ftr-475	73	1	res	re	NOUN
ftr-475	73	2	.	.	PUNCT
ftr-475	74	1	bull	bull	PROPN
ftr-475	74	2	.	.	PUNCT
ftr-475	75	1	a38	a38	PROPN
ftr-475	75	2	(	(	PUNCT
ftr-475	75	3	no	no	INTJ
ftr-475	75	4	.	.	NOUN
ftr-475	75	5	9	9	NUM
ftr-475	75	6	,	,	PUNCT
ftr-475	75	7	sept	sept	PROPN
ftr-475	75	8	.	.	PROPN
ftr-475	75	9	1994	1994	NUM
ftr-475	75	10	)	)	PUNCT
ftr-475	75	11	.	.	PUNCT
ftr-475	76	1	some	some	DET
ftr-475	76	2	$	$	SYM
ftr-475	76	3	710	710	NUM
ftr-475	76	4	billion	billion	NUM
ftr-475	76	5	of	of	ADP
ftr-475	76	6	outstanding	outstanding	ADJ
ftr-475	76	7	mortgage	mortgage	NOUN
ftr-475	76	8	backed	back	VERB
ftr-475	76	9	securities	security	NOUN
ftr-475	76	10	consist	consist	VERB
ftr-475	76	11	of	of	ADP
ftr-475	76	12	freddie	freddie	PROPN
ftr-475	76	13	mac	mac	PROPN
ftr-475	76	14	and	and	CCONJ
ftr-475	76	15	fannie	fannie	PROPN
ftr-475	76	16	mae	mae	PROPN
ftr-475	76	17	remic	remic	PROPN
ftr-475	76	18	securities	security	NOUN
ftr-475	76	19	.	.	PUNCT
ftr-475	77	1	tom	tom	PROPN
ftr-475	77	2	albertson	albertson	PROPN
ftr-475	77	3	,	,	PUNCT
ftr-475	77	4	a	a	DET
ftr-475	77	5	tale	tale	NOUN
ftr-475	77	6	of	of	ADP
ftr-475	77	7	two	two	NUM
ftr-475	77	8	remic	remic	ADJ
ftr-475	77	9	markets	market	NOUN
ftr-475	77	10	,	,	PUNCT
ftr-475	77	11	secondary	secondary	ADJ
ftr-475	77	12	mortgage	mortgage	NOUN
ftr-475	77	13	markets	market	NOUN
ftr-475	77	14	:	:	PUNCT
ftr-475	77	15	mortgage	mortgage	NOUN
ftr-475	77	16	market	market	NOUN
ftr-475	77	17	review	review	NOUN
ftr-475	77	18	1994	1994	NUM
ftr-475	77	19	,	,	PUNCT
ftr-475	77	20	at	at	ADP
ftr-475	77	21	26	26	NUM
ftr-475	77	22	(	(	PUNCT
ftr-475	77	23	a	a	DET
ftr-475	77	24	publication	publication	NOUN
ftr-475	77	25	of	of	ADP
ftr-475	77	26	freddie	freddie	PROPN
ftr-475	77	27	mac	mac	PROPN
ftr-475	77	28	)	)	PUNCT
ftr-475	77	29	.	.	PUNCT
ftr-475	78	1	it	it	PRON
ftr-475	78	2	has	have	AUX
ftr-475	78	3	been	be	AUX
ftr-475	78	4	estimated	estimate	VERB
ftr-475	78	5	that	that	SCONJ
ftr-475	78	6	historically	historically	ADV
ftr-475	78	7	about	about	ADP
ftr-475	78	8	24.75	24.75	NUM
ftr-475	78	9	%	%	NOUN
ftr-475	78	10	of	of	ADP
ftr-475	78	11	mortgage	mortgage	NOUN
ftr-475	78	12	originations	origination	NOUN
ftr-475	78	13	will	will	AUX
ftr-475	78	14	end	end	VERB
ftr-475	78	15	up	up	ADP
ftr-475	78	16	in	in	ADP
ftr-475	78	17	remics	remic	NOUN
ftr-475	78	18	.	.	PUNCT
ftr-475	79	1	joseph	joseph	PROPN
ftr-475	79	2	hu	hu	PROPN
ftr-475	79	3	&	&	CCONJ
ftr-475	79	4	chip	chip	PROPN
ftr-475	79	5	stem	stem	NOUN
ftr-475	79	6	,	,	PUNCT
ftr-475	79	7	observations	observation	NOUN
ftr-475	79	8	:	:	PUNCT
ftr-475	79	9	prospects	prospect	NOUN
ftr-475	79	10	of	of	ADP
ftr-475	79	11	derivative	derivative	ADJ
ftr-475	79	12	mortgage	mortgage	NOUN
ftr-475	79	13	securities	security	NOUN
ftr-475	79	14	,	,	PUNCT
ftr-475	79	15	mortgage	mortgage	NOUN
ftr-475	79	16	backed	back	VERB
ftr-475	79	17	securities	security	NOUN
ftr-475	79	18	letter	letter	NOUN
ftr-475	79	19	,	,	PUNCT
ftr-475	79	20	sept	sept	PROPN
ftr-475	79	21	.	.	PROPN
ftr-475	79	22	5	5	NUM
ftr-475	79	23	,	,	PUNCT
ftr-475	79	24	1994	1994	NUM
ftr-475	79	25	,	,	PUNCT
ftr-475	79	26	at	at	ADP
ftr-475	79	27	6	6	NUM
ftr-475	79	28	.	.	PUNCT
ftr-475	80	1	[	[	X
ftr-475	80	2	vol	vol	NOUN
ftr-475	80	3	2:4	2:4	NUM
ftr-475	80	4	tax	tax	NOUN
ftr-475	80	5	aspects	aspect	NOUN
ftr-475	80	6	of	of	ADP
ftr-475	80	7	remic	remic	ADJ
ftr-475	80	8	residual	residual	ADJ
ftr-475	80	9	interests	interest	NOUN
ftr-475	80	10	this	this	DET
ftr-475	80	11	article	article	NOUN
ftr-475	80	12	provides	provide	VERB
ftr-475	80	13	a	a	DET
ftr-475	80	14	comprehensive	comprehensive	ADJ
ftr-475	80	15	analysis	analysis	NOUN
ftr-475	80	16	of	of	ADP
ftr-475	80	17	the	the	DET
ftr-475	80	18	tax	tax	NOUN
ftr-475	80	19	issues	issue	NOUN
ftr-475	80	20	associated	associate	VERB
ftr-475	80	21	with	with	ADP
ftr-475	80	22	creating	create	VERB
ftr-475	80	23	,	,	PUNCT
ftr-475	80	24	issuing	issuing	NOUN
ftr-475	80	25	,	,	PUNCT
ftr-475	80	26	holding	hold	VERB
ftr-475	80	27	and	and	CCONJ
ftr-475	80	28	trading	trading	NOUN
ftr-475	80	29	remic	remic	ADJ
ftr-475	80	30	residual	residual	ADJ
ftr-475	80	31	interests	interest	NOUN
ftr-475	80	32	.	.	PUNCT
ftr-475	81	1	this	this	DET
ftr-475	81	2	far	far	ADV
ftr-475	81	3	ranging	range	VERB
ftr-475	81	4	inquiry	inquiry	NOUN
ftr-475	81	5	is	be	AUX
ftr-475	81	6	necessary	necessary	ADJ
ftr-475	81	7	because	because	SCONJ
ftr-475	81	8	remic	remic	ADJ
ftr-475	81	9	residual	residual	ADJ
ftr-475	81	10	interests	interest	NOUN
ftr-475	81	11	are	be	AUX
ftr-475	81	12	a	a	DET
ftr-475	81	13	novelty	novelty	NOUN
ftr-475	81	14	and	and	CCONJ
ftr-475	81	15	do	do	AUX
ftr-475	81	16	not	not	PART
ftr-475	81	17	fit	fit	VERB
ftr-475	81	18	within	within	ADV
ftr-475	81	19	,	,	PUNCT
ftr-475	81	20	nor	nor	CCONJ
ftr-475	81	21	are	be	AUX
ftr-475	81	22	they	they	PRON
ftr-475	81	23	readily	readily	ADV
ftr-475	81	24	analogized	analogize	VERB
ftr-475	81	25	to	to	ADP
ftr-475	81	26	,	,	PUNCT
ftr-475	81	27	normal	normal	ADJ
ftr-475	81	28	tax	tax	NOUN
ftr-475	81	29	concepts	concept	NOUN
ftr-475	81	30	and	and	CCONJ
ftr-475	81	31	rules	rule	NOUN
ftr-475	81	32	that	that	PRON
ftr-475	81	33	apply	apply	VERB
ftr-475	81	34	to	to	ADP
ftr-475	81	35	other	other	ADJ
ftr-475	81	36	financial	financial	ADJ
ftr-475	81	37	instruments	instrument	NOUN
ftr-475	81	38	.	.	PUNCT
ftr-475	82	1	for	for	ADP
ftr-475	82	2	example	example	NOUN
ftr-475	82	3	,	,	PUNCT
ftr-475	82	4	the	the	DET
ftr-475	82	5	tax	tax	NOUN
ftr-475	82	6	laws	law	NOUN
ftr-475	82	7	have	have	AUX
ftr-475	82	8	spent	spend	VERB
ftr-475	82	9	many	many	ADJ
ftr-475	82	10	decades	decade	NOUN
ftr-475	82	11	working	work	VERB
ftr-475	82	12	out	out	ADP
ftr-475	82	13	the	the	DET
ftr-475	82	14	appropriate	appropriate	ADJ
ftr-475	82	15	treatment	treatment	NOUN
ftr-475	82	16	of	of	ADP
ftr-475	82	17	debt	debt	NOUN
ftr-475	82	18	and	and	CCONJ
ftr-475	82	19	equity	equity	NOUN
ftr-475	82	20	,	,	PUNCT
ftr-475	82	21	and	and	CCONJ
ftr-475	82	22	how	how	SCONJ
ftr-475	82	23	to	to	PART
ftr-475	82	24	distinguish	distinguish	VERB
ftr-475	82	25	between	between	ADP
ftr-475	82	26	the	the	DET
ftr-475	82	27	two	two	NUM
ftr-475	82	28	.	.	PUNCT
ftr-475	83	1	and	and	CCONJ
ftr-475	83	2	in	in	ADP
ftr-475	83	3	recent	recent	ADJ
ftr-475	83	4	years	year	NOUN
ftr-475	83	5	the	the	DET
ftr-475	83	6	tax	tax	NOUN
ftr-475	83	7	laws	law	NOUN
ftr-475	83	8	have	have	AUX
ftr-475	83	9	become	become	VERB
ftr-475	83	10	increasingly	increasingly	ADV
ftr-475	83	11	adept	adept	ADJ
ftr-475	83	12	at	at	ADP
ftr-475	83	13	untangling	untangle	VERB
ftr-475	83	14	the	the	DET
ftr-475	83	15	tax	tax	NOUN
ftr-475	83	16	treatment	treatment	NOUN
ftr-475	83	17	of	of	ADP
ftr-475	83	18	various	various	ADJ
ftr-475	83	19	derivative	derivative	ADJ
ftr-475	83	20	financial	financial	ADJ
ftr-475	83	21	instruments	instrument	NOUN
ftr-475	83	22	,	,	PUNCT
ftr-475	83	23	such	such	ADJ
ftr-475	83	24	as	as	ADP
ftr-475	83	25	notional	notional	ADJ
ftr-475	83	26	principal	principal	ADJ
ftr-475	83	27	contracts	contract	NOUN
ftr-475	83	28	.	.	PUNCT
ftr-475	84	1	yet	yet	ADV
ftr-475	84	2	,	,	PUNCT
ftr-475	84	3	the	the	DET
ftr-475	84	4	remic	remic	ADJ
ftr-475	84	5	residual	residual	ADJ
ftr-475	84	6	interest	interest	NOUN
ftr-475	84	7	is	be	AUX
ftr-475	84	8	neither	neither	CCONJ
ftr-475	84	9	debt	debt	NOUN
ftr-475	84	10	,	,	PUNCT
ftr-475	84	11	equity	equity	NOUN
ftr-475	84	12	,	,	PUNCT
ftr-475	84	13	option	option	NOUN
ftr-475	84	14	nor	nor	CCONJ
ftr-475	84	15	notional	notional	ADJ
ftr-475	84	16	principal	principal	ADJ
ftr-475	84	17	contract	contract	NOUN
ftr-475	84	18	-	-	PUNCT
ftr-475	84	19	although	although	SCONJ
ftr-475	84	20	it	it	PRON
ftr-475	84	21	has	have	VERB
ftr-475	84	22	points	point	NOUN
ftr-475	84	23	of	of	ADP
ftr-475	84	24	similarity	similarity	NOUN
ftr-475	84	25	to	to	ADP
ftr-475	84	26	each	each	PRON
ftr-475	84	27	of	of	ADP
ftr-475	84	28	these	these	PRON
ftr-475	84	29	-	-	PUNCT
ftr-475	84	30	and	and	CCONJ
ftr-475	84	31	consequently	consequently	ADV
ftr-475	84	32	it	it	PRON
ftr-475	84	33	has	have	VERB
ftr-475	84	34	the	the	DET
ftr-475	84	35	fortune	fortune	NOUN
ftr-475	84	36	or	or	CCONJ
ftr-475	84	37	misfortune	misfortune	NOUN
ftr-475	84	38	of	of	ADP
ftr-475	84	39	entering	enter	VERB
ftr-475	84	40	the	the	DET
ftr-475	84	41	marketplace	marketplace	NOUN
ftr-475	84	42	with	with	ADP
ftr-475	84	43	no	no	DET
ftr-475	84	44	applicable	applicable	ADJ
ftr-475	84	45	tax	tax	NOUN
ftr-475	84	46	common	common	ADJ
ftr-475	84	47	law	law	NOUN
ftr-475	84	48	to	to	PART
ftr-475	84	49	help	help	VERB
ftr-475	84	50	establish	establish	VERB
ftr-475	84	51	the	the	DET
ftr-475	84	52	appropriate	appropriate	ADJ
ftr-475	84	53	tax	tax	NOUN
ftr-475	84	54	treatment	treatment	NOUN
ftr-475	84	55	.	.	PUNCT
ftr-475	85	1	as	as	ADP
ftr-475	85	2	a	a	DET
ftr-475	85	3	result	result	NOUN
ftr-475	85	4	,	,	PUNCT
ftr-475	85	5	although	although	SCONJ
ftr-475	85	6	a	a	DET
ftr-475	85	7	handful	handful	NOUN
ftr-475	85	8	of	of	ADP
ftr-475	85	9	specific	specific	ADJ
ftr-475	85	10	provisions	provision	NOUN
ftr-475	85	11	in	in	ADP
ftr-475	85	12	the	the	DET
ftr-475	85	13	remic	remic	PROPN
ftr-475	85	14	rules	rule	NOUN
ftr-475	85	15	resolve	resolve	VERB
ftr-475	85	16	a	a	DET
ftr-475	85	17	great	great	ADJ
ftr-475	85	18	many	many	ADJ
ftr-475	85	19	issues	issue	NOUN
ftr-475	85	20	,	,	PUNCT
ftr-475	85	21	the	the	DET
ftr-475	85	22	tax	tax	NOUN
ftr-475	85	23	treatment	treatment	NOUN
ftr-475	85	24	of	of	ADP
ftr-475	85	25	residual	residual	ADJ
ftr-475	85	26	interests	interest	NOUN
ftr-475	85	27	is	be	AUX
ftr-475	85	28	unsettled	unsettle	VERB
ftr-475	85	29	in	in	ADP
ftr-475	85	30	a	a	DET
ftr-475	85	31	number	number	NOUN
ftr-475	85	32	of	of	ADP
ftr-475	85	33	important	important	ADJ
ftr-475	85	34	respects	respect	NOUN
ftr-475	85	35	.	.	PUNCT
ftr-475	86	1	this	this	DET
ftr-475	86	2	article	article	NOUN
ftr-475	86	3	seeks	seek	VERB
ftr-475	86	4	to	to	PART
ftr-475	86	5	catalogue	catalogue	VERB
ftr-475	86	6	the	the	DET
ftr-475	86	7	tax	tax	NOUN
ftr-475	86	8	aspects	aspect	NOUN
ftr-475	86	9	of	of	ADP
ftr-475	86	10	residual	residual	ADJ
ftr-475	86	11	interests	interest	NOUN
ftr-475	86	12	and	and	CCONJ
ftr-475	86	13	,	,	PUNCT
ftr-475	86	14	in	in	ADP
ftr-475	86	15	doing	do	VERB
ftr-475	86	16	so	so	ADV
ftr-475	86	17	,	,	PUNCT
ftr-475	86	18	to	to	PART
ftr-475	86	19	identify	identify	VERB
ftr-475	86	20	the	the	DET
ftr-475	86	21	open	open	ADJ
ftr-475	86	22	issues	issue	NOUN
ftr-475	86	23	,	,	PUNCT
ftr-475	86	24	address	address	VERB
ftr-475	86	25	the	the	DET
ftr-475	86	26	relevant	relevant	ADJ
ftr-475	86	27	tax	tax	NOUN
ftr-475	86	28	policy	policy	NOUN
ftr-475	86	29	considerations	consideration	NOUN
ftr-475	86	30	,	,	PUNCT
ftr-475	86	31	and	and	CCONJ
ftr-475	86	32	suggest	suggest	VERB
ftr-475	86	33	possible	possible	ADJ
ftr-475	86	34	solutions	solution	NOUN
ftr-475	86	35	.	.	PUNCT
ftr-475	87	1	hi	hi	INTJ
ftr-475	87	2	.	.	PUNCT
ftr-475	88	1	what	what	PRON
ftr-475	88	2	is	be	AUX
ftr-475	88	3	a	a	DET
ftr-475	88	4	remic	remic	ADJ
ftr-475	88	5	residual	residual	ADJ
ftr-475	88	6	interesr	interesr	NOUN
ftr-475	88	7	?	?	PUNCT
ftr-475	89	1	in	in	ADP
ftr-475	89	2	an	an	DET
ftr-475	89	3	asset	asset	NOUN
ftr-475	89	4	securitization	securitization	NOUN
ftr-475	89	5	,	,	PUNCT
ftr-475	89	6	relatively	relatively	ADV
ftr-475	89	7	illiquid	illiquid	ADJ
ftr-475	89	8	receivables	receivable	NOUN
ftr-475	89	9	are	be	AUX
ftr-475	89	10	pooled	pool	VERB
ftr-475	89	11	and	and	CCONJ
ftr-475	89	12	interests	interest	NOUN
ftr-475	89	13	in	in	ADP
ftr-475	89	14	the	the	DET
ftr-475	89	15	cash	cash	NOUN
ftr-475	89	16	flows	flow	NOUN
ftr-475	89	17	thereon	thereon	NOUN
ftr-475	89	18	are	be	AUX
ftr-475	89	19	sold	sell	VERB
ftr-475	89	20	to	to	ADP
ftr-475	89	21	investors	investor	NOUN
ftr-475	89	22	.	.	PUNCT
ftr-475	90	1	although	although	SCONJ
ftr-475	90	2	the	the	DET
ftr-475	90	3	concept	concept	NOUN
ftr-475	90	4	is	be	AUX
ftr-475	90	5	simple	simple	ADJ
ftr-475	90	6	enough	enough	ADV
ftr-475	90	7	,	,	PUNCT
ftr-475	90	8	the	the	DET
ftr-475	90	9	legal	legal	ADJ
ftr-475	90	10	forms	form	NOUN
ftr-475	90	11	of	of	ADP
ftr-475	90	12	securitization	securitization	NOUN
ftr-475	90	13	transactions	transaction	NOUN
ftr-475	90	14	can	can	AUX
ftr-475	90	15	differ	differ	VERB
ftr-475	90	16	significantly.3	significantly.3	PROPN
ftr-475	90	17	one	one	NUM
ftr-475	90	18	of	of	ADP
ftr-475	90	19	the	the	DET
ftr-475	90	20	simplest	simple	ADJ
ftr-475	90	21	and	and	CCONJ
ftr-475	90	22	earliest	early	ADJ
ftr-475	90	23	forms	form	NOUN
ftr-475	90	24	of	of	ADP
ftr-475	90	25	securitization	securitization	NOUN
ftr-475	90	26	is	be	AUX
ftr-475	90	27	the	the	DET
ftr-475	90	28	venerable	venerable	ADJ
ftr-475	90	29	mortgage	mortgage	NOUN
ftr-475	90	30	pass	pass	VERB
ftr-475	90	31	-	-	PUNCT
ftr-475	90	32	through	through	ADP
ftr-475	90	33	trust	trust	NOUN
ftr-475	90	34	,	,	PUNCT
ftr-475	90	35	in	in	ADP
ftr-475	90	36	which	which	PRON
ftr-475	90	37	mortgage	mortgage	NOUN
ftr-475	90	38	loans	loan	NOUN
ftr-475	90	39	are	be	AUX
ftr-475	90	40	pooled	pool	VERB
ftr-475	90	41	in	in	ADP
ftr-475	90	42	a	a	DET
ftr-475	90	43	trust	trust	NOUN
ftr-475	90	44	and	and	CCONJ
ftr-475	90	45	investors	investor	NOUN
ftr-475	90	46	purchase	purchase	VERB
ftr-475	90	47	trust	trust	NOUN
ftr-475	90	48	certificates	certificate	NOUN
ftr-475	90	49	representing	represent	VERB
ftr-475	90	50	undivided	undivided	ADJ
ftr-475	90	51	ownership	ownership	NOUN
ftr-475	90	52	interests	interest	NOUN
ftr-475	90	53	in	in	ADP
ftr-475	90	54	the	the	DET
ftr-475	90	55	pool.4	pool.4	PROPN
ftr-475	90	56	taxation	taxation	NOUN
ftr-475	90	57	of	of	ADP
ftr-475	90	58	the	the	DET
ftr-475	90	59	holders	holder	NOUN
ftr-475	90	60	of	of	ADP
ftr-475	90	61	a	a	DET
ftr-475	90	62	pass	pass	VERB
ftr-475	90	63	-	-	PUNCT
ftr-475	90	64	through	through	ADP
ftr-475	90	65	arrangement	arrangement	NOUN
ftr-475	90	66	is	be	AUX
ftr-475	90	67	relatively	relatively	ADV
ftr-475	90	68	straightforward	straightforward	ADJ
ftr-475	90	69	:	:	PUNCT
ftr-475	90	70	the	the	DET
ftr-475	90	71	holders	holder	NOUN
ftr-475	90	72	of	of	ADP
ftr-475	90	73	trust	trust	NOUN
ftr-475	90	74	certificates	certificate	NOUN
ftr-475	90	75	are	be	AUX
ftr-475	90	76	the	the	DET
ftr-475	90	77	owners	owner	NOUN
ftr-475	90	78	of	of	ADP
ftr-475	90	79	trust	trust	NOUN
ftr-475	90	80	assets	asset	NOUN
ftr-475	90	81	and	and	CCONJ
ftr-475	90	82	they	they	PRON
ftr-475	90	83	are	be	AUX
ftr-475	90	84	taxed	tax	VERB
ftr-475	90	85	on	on	ADP
ftr-475	90	86	their	their	PRON
ftr-475	90	87	pro	pro	ADJ
ftr-475	90	88	rata	rata	ADJ
ftr-475	90	89	shares	share	NOUN
ftr-475	90	90	of	of	ADP
ftr-475	90	91	the	the	DET
ftr-475	90	92	3	3	NUM
ftr-475	90	93	.	.	PUNCT
ftr-475	91	1	for	for	ADP
ftr-475	91	2	a	a	DET
ftr-475	91	3	general	general	ADJ
ftr-475	91	4	overview	overview	NOUN
ftr-475	91	5	of	of	ADP
ftr-475	91	6	securitization	securitization	NOUN
ftr-475	91	7	,	,	PUNCT
ftr-475	91	8	see	see	VERB
ftr-475	91	9	thomas	thomas	PROPN
ftr-475	91	10	r.	r.	PROPN
ftr-475	91	11	boemio	boemio	PROPN
ftr-475	91	12	&	&	CCONJ
ftr-475	91	13	gerald	gerald	PROPN
ftr-475	91	14	a.	a.	PROPN
ftr-475	91	15	edwards	edwards	PROPN
ftr-475	91	16	,	,	PUNCT
ftr-475	91	17	jr	jr	PROPN
ftr-475	91	18	.	.	PROPN
ftr-475	91	19	,	,	PUNCT
ftr-475	91	20	asset	asset	NOUN
ftr-475	91	21	securitization	securitization	NOUN
ftr-475	91	22	:	:	PUNCT
ftr-475	91	23	a	a	DET
ftr-475	91	24	supervisory	supervisory	ADJ
ftr-475	91	25	perspective	perspective	NOUN
ftr-475	91	26	,	,	PUNCT
ftr-475	91	27	75	75	NUM
ftr-475	91	28	fed	fed	PROPN
ftr-475	91	29	.	.	PUNCT
ftr-475	92	1	rcs	rcs	PROPN
ftr-475	92	2	.	.	PUNCT
ftr-475	92	3	bull	bull	PROPN
ftr-475	92	4	.	.	PUNCT
ftr-475	93	1	659	659	NUM
ftr-475	93	2	(	(	PUNCT
ftr-475	93	3	no	no	INTJ
ftr-475	93	4	.	.	NOUN
ftr-475	93	5	10	10	NUM
ftr-475	93	6	.	.	PUNCT
ftr-475	93	7	oct	oct	PROPN
ftr-475	93	8	.	.	PROPN
ftr-475	93	9	1989	1989	NUM
ftr-475	93	10	)	)	PUNCT
ftr-475	93	11	;	;	PUNCT
ftr-475	93	12	1	1	NUM
ftr-475	93	13	tamar	tamar	PROPN
ftr-475	93	14	frankel	frankel	PROPN
ftr-475	93	15	,	,	PUNCT
ftr-475	93	16	securitization	securitization	NOUN
ftr-475	93	17	:	:	PUNCT
ftr-475	93	18	structured	structured	ADJ
ftr-475	93	19	financing	financing	NOUN
ftr-475	93	20	,	,	PUNCT
ftr-475	93	21	financial	financial	ADJ
ftr-475	93	22	asset	asset	NOUN
ftr-475	93	23	pools	pool	NOUN
ftr-475	93	24	.	.	PUNCT
ftr-475	94	1	and	and	CCONJ
ftr-475	94	2	asset	asset	NOUN
ftr-475	94	3	-	-	PUNCT
ftr-475	94	4	backed	back	VERB
ftr-475	94	5	securities	security	NOUN
ftr-475	94	6	(	(	PUNCT
ftr-475	94	7	1991	1991	NUM
ftr-475	94	8	)	)	PUNCT
ftr-475	94	9	.	.	PUNCT
ftr-475	95	1	4	4	X
ftr-475	95	2	.	.	X
ftr-475	95	3	rev	rev	PROPN
ftr-475	95	4	.	.	PUNCT
ftr-475	95	5	rul	rul	NOUN
ftr-475	95	6	.	.	PUNCT
ftr-475	96	1	70	70	NUM
ftr-475	96	2	-	-	SYM
ftr-475	96	3	545	545	NUM
ftr-475	96	4	,	,	PUNCT
ftr-475	96	5	1970	1970	NUM
ftr-475	96	6	-	-	SYM
ftr-475	96	7	2	2	NUM
ftr-475	96	8	c.b	c.b	PROPN
ftr-475	96	9	.	.	PROPN
ftr-475	96	10	7	7	NUM
ftr-475	96	11	,	,	PUNCT
ftr-475	96	12	modified	modify	VERB
ftr-475	96	13	by	by	ADP
ftr-475	96	14	rev	rev	PROPN
ftr-475	96	15	.	.	PROPN
ftr-475	96	16	rul	rul	NOUN
ftr-475	96	17	.	.	PUNCT
ftr-475	97	1	74	74	NUM
ftr-475	97	2	-	-	SYM
ftr-475	97	3	169	169	NUM
ftr-475	97	4	,	,	PUNCT
ftr-475	97	5	1974	1974	NUM
ftr-475	97	6	-	-	SYM
ftr-475	97	7	1	1	NUM
ftr-475	97	8	c.b	c.b	PROPN
ftr-475	97	9	.	.	PROPN
ftr-475	97	10	147	147	NUM
ftr-475	97	11	;	;	PUNCT
ftr-475	97	12	rev	rev	PROPN
ftr-475	97	13	.	.	PROPN
ftr-475	97	14	rul	rul	NOUN
ftr-475	97	15	.	.	PUNCT
ftr-475	98	1	70	70	NUM
ftr-475	98	2	-	-	SYM
ftr-475	98	3	544	544	NUM
ftr-475	98	4	,	,	PUNCT
ftr-475	98	5	1970	1970	NUM
ftr-475	98	6	-	-	SYM
ftr-475	98	7	2	2	NUM
ftr-475	98	8	c.b	c.b	PROPN
ftr-475	98	9	.	.	PROPN
ftr-475	98	10	6	6	NUM
ftr-475	98	11	,	,	PUNCT
ftr-475	98	12	modified	modify	VERB
ftr-475	98	13	by	by	ADP
ftr-475	98	14	rev	rev	PROPN
ftr-475	98	15	.	.	PROPN
ftr-475	98	16	rul	rul	NOUN
ftr-475	98	17	.	.	PUNCT
ftr-475	99	1	74	74	NUM
ftr-475	99	2	-	-	SYM
ftr-475	99	3	169	169	NUM
ftr-475	99	4	,	,	PUNCT
ftr-475	99	5	1974	1974	NUM
ftr-475	99	6	-	-	SYM
ftr-475	99	7	1	1	NUM
ftr-475	99	8	c.b	c.b	PROPN
ftr-475	99	9	.	.	PROPN
ftr-475	99	10	147	147	NUM
ftr-475	99	11	.	.	PUNCT
ftr-475	100	1	for	for	ADP
ftr-475	100	2	a	a	DET
ftr-475	100	3	brief	brief	ADJ
ftr-475	100	4	review	review	NOUN
ftr-475	100	5	of	of	ADP
ftr-475	100	6	the	the	DET
ftr-475	100	7	evolution	evolution	NOUN
ftr-475	100	8	of	of	ADP
ftr-475	100	9	the	the	DET
ftr-475	100	10	tax	tax	NOUN
ftr-475	100	11	treatment	treatment	NOUN
ftr-475	100	12	of	of	ADP
ftr-475	100	13	mortgage	mortgage	NOUN
ftr-475	100	14	pass	pass	VERB
ftr-475	100	15	-	-	PUNCT
ftr-475	100	16	through	through	ADP
ftr-475	100	17	arrangements	arrangement	NOUN
ftr-475	100	18	,	,	PUNCT
ftr-475	100	19	see	see	VERB
ftr-475	100	20	subcommittee	subcommittee	NOUN
ftr-475	100	21	on	on	ADP
ftr-475	100	22	asset	asset	NOUN
ftr-475	100	23	securitization	securitization	NOUN
ftr-475	100	24	,	,	PUNCT
ftr-475	100	25	a.b.a	a.b.a	NOUN
ftr-475	100	26	.	.	PUNCT
ftr-475	101	1	sec	sec	PROPN
ftr-475	101	2	.	.	PUNCT
ftr-475	102	1	tax'n	tax'n	ADJ
ftr-475	102	2	,	,	PUNCT
ftr-475	102	3	legislative	legislative	ADJ
ftr-475	102	4	proposal	proposal	NOUN
ftr-475	102	5	to	to	PART
ftr-475	102	6	expand	expand	VERB
ftr-475	102	7	the	the	DET
ftr-475	102	8	remic	remic	ADJ
ftr-475	102	9	provisions	provision	NOUN
ftr-475	102	10	of	of	ADP
ftr-475	102	11	the	the	DET
ftr-475	102	12	code	code	NOUN
ftr-475	102	13	to	to	PART
ftr-475	102	14	include	include	VERB
ftr-475	102	15	nonmortgage	nonmortgage	NOUN
ftr-475	102	16	assets	asset	NOUN
ftr-475	102	17	,	,	PUNCT
ftr-475	102	18	46	46	NUM
ftr-475	102	19	tax	tax	NOUN
ftr-475	102	20	l	l	NOUN
ftr-475	102	21	rev	rev	X
ftr-475	102	22	.	.	PROPN
ftr-475	102	23	299	299	NUM
ftr-475	102	24	.	.	X
ftr-475	103	1	30204	30204	NUM
ftr-475	103	2	(	(	PUNCT
ftr-475	103	3	1991	1991	NUM
ftr-475	103	4	)	)	PUNCT
ftr-475	104	1	[	[	X
ftr-475	104	2	hereinafter	hereinafter	NOUN
ftr-475	104	3	american	american	PROPN
ftr-475	104	4	bar	bar	PROPN
ftr-475	104	5	association	association	NOUN
ftr-475	104	6	legislative	legislative	ADJ
ftr-475	104	7	proposal	proposal	NOUN
ftr-475	104	8	]	]	PUNCT
ftr-475	104	9	.	.	PUNCT
ftr-475	105	1	pass	pass	VERB
ftr-475	105	2	-	-	PUNCT
ftr-475	105	3	through	through	ADP
ftr-475	105	4	trust	trust	NOUN
ftr-475	105	5	arrangements	arrangement	NOUN
ftr-475	105	6	are	be	AUX
ftr-475	105	7	commonly	commonly	ADV
ftr-475	105	8	used	use	VERB
ftr-475	105	9	today	today	NOUN
ftr-475	105	10	to	to	PART
ftr-475	105	11	securitize	securitize	VERB
ftr-475	105	12	nonmortgage	nonmortgage	NOUN
ftr-475	105	13	assets	asset	NOUN
ftr-475	105	14	,	,	PUNCT
ftr-475	105	15	such	such	ADJ
ftr-475	105	16	as	as	ADP
ftr-475	105	17	credit	credit	NOUN
ftr-475	105	18	card	card	NOUN
ftr-475	105	19	or	or	CCONJ
ftr-475	105	20	automobile	automobile	NOUN
ftr-475	105	21	receivables	receivable	NOUN
ftr-475	105	22	,	,	PUNCT
ftr-475	105	23	for	for	ADP
ftr-475	105	24	which	which	PRON
ftr-475	105	25	no	no	DET
ftr-475	105	26	remic	remic	NOUN
ftr-475	105	27	-	-	PUNCT
ftr-475	105	28	like	like	ADJ
ftr-475	105	29	vehicle	vehicle	NOUN
ftr-475	105	30	is	be	AUX
ftr-475	105	31	available	available	ADJ
ftr-475	105	32	.	.	PUNCT
ftr-475	106	1	1994	1994	NUM
ftr-475	106	2	]	]	PUNCT
ftr-475	106	3	florida	florida	PROPN
ftr-475	106	4	tax	tax	PROPN
ftr-475	106	5	review	review	NOUN
ftr-475	106	6	net	net	ADJ
ftr-475	106	7	income	income	NOUN
ftr-475	106	8	on	on	ADP
ftr-475	106	9	the	the	DET
ftr-475	106	10	assets	asset	NOUN
ftr-475	106	11	.	.	PUNCT
ftr-475	107	1	since	since	SCONJ
ftr-475	107	2	the	the	DET
ftr-475	107	3	certificateholders	certificateholder	NOUN
ftr-475	107	4	are	be	AUX
ftr-475	107	5	the	the	DET
ftr-475	107	6	equity	equity	NOUN
ftr-475	107	7	holders	holder	NOUN
ftr-475	107	8	,	,	PUNCT
ftr-475	107	9	there	there	PRON
ftr-475	107	10	is	be	VERB
ftr-475	107	11	no	no	DET
ftr-475	107	12	residual	residual	ADJ
ftr-475	107	13	interest	interest	NOUN
ftr-475	107	14	in	in	ADP
ftr-475	107	15	this	this	DET
ftr-475	107	16	type	type	NOUN
ftr-475	107	17	of	of	ADP
ftr-475	107	18	securitization;5	securitization;5	NOUN
ftr-475	107	19	all	all	DET
ftr-475	107	20	cash	cash	NOUN
ftr-475	107	21	flows	flow	NOUN
ftr-475	107	22	simply	simply	ADV
ftr-475	107	23	pass	pass	VERB
ftr-475	107	24	through	through	ADP
ftr-475	107	25	to	to	ADP
ftr-475	107	26	the	the	DET
ftr-475	107	27	equity	equity	NOUN
ftr-475	107	28	holders.6	holders.6	PROPN
ftr-475	107	29	the	the	DET
ftr-475	107	30	trust	trust	NOUN
ftr-475	107	31	entity	entity	NOUN
ftr-475	107	32	itself	itself	PRON
ftr-475	107	33	is	be	AUX
ftr-475	107	34	structured	structure	VERB
ftr-475	107	35	as	as	ADP
ftr-475	107	36	an	an	DET
ftr-475	107	37	"	"	PUNCT
ftr-475	107	38	investment	investment	NOUN
ftr-475	107	39	trust"7	trust"7	PROPN
ftr-475	107	40	and	and	CCONJ
ftr-475	107	41	as	as	ADP
ftr-475	107	42	such	such	ADJ
ftr-475	107	43	is	be	AUX
ftr-475	107	44	not	not	PART
ftr-475	107	45	subject	subject	ADJ
ftr-475	107	46	to	to	ADP
ftr-475	107	47	entity	entity	NOUN
ftr-475	107	48	level	level	NOUN
ftr-475	107	49	taxation	taxation	NOUN
ftr-475	107	50	.	.	PUNCT
ftr-475	108	1	a	a	DET
ftr-475	108	2	different	different	ADJ
ftr-475	108	3	form	form	NOUN
ftr-475	108	4	of	of	ADP
ftr-475	108	5	securitization	securitization	NOUN
ftr-475	108	6	is	be	AUX
ftr-475	108	7	the	the	DET
ftr-475	108	8	so	so	ADV
ftr-475	108	9	-	-	PUNCT
ftr-475	108	10	called	call	VERB
ftr-475	108	11	"	"	PUNCT
ftr-475	108	12	pay	pay	NOUN
ftr-475	108	13	-	-	PUNCT
ftr-475	108	14	through	through	NOUN
ftr-475	108	15	"	"	PUNCT
ftr-475	108	16	arrangement	arrangement	NOUN
ftr-475	108	17	,	,	PUNCT
ftr-475	108	18	'	'	PUNCT
ftr-475	108	19	in	in	ADP
ftr-475	108	20	which	which	PRON
ftr-475	108	21	investors	investor	NOUN
ftr-475	108	22	acquire	acquire	VERB
ftr-475	108	23	separate	separate	ADJ
ftr-475	108	24	debt	debt	NOUN
ftr-475	108	25	obligations	obligation	NOUN
ftr-475	108	26	of	of	ADP
ftr-475	108	27	an	an	DET
ftr-475	108	28	issuer	issuer	NOUN
ftr-475	108	29	that	that	PRON
ftr-475	108	30	are	be	AUX
ftr-475	108	31	funded	fund	VERB
ftr-475	108	32	by	by	ADP
ftr-475	108	33	the	the	DET
ftr-475	108	34	underlying	underlie	VERB
ftr-475	108	35	assets	asset	NOUN
ftr-475	108	36	being	be	AUX
ftr-475	108	37	securitized	securitize	VERB
ftr-475	108	38	.	.	PUNCT
ftr-475	109	1	payments	payment	NOUN
ftr-475	109	2	on	on	ADP
ftr-475	109	3	the	the	DET
ftr-475	109	4	issuer	issuer	NOUN
ftr-475	109	5	's	's	PART
ftr-475	109	6	obligations	obligation	NOUN
ftr-475	109	7	are	be	AUX
ftr-475	109	8	structured	structure	VERB
ftr-475	109	9	to	to	PART
ftr-475	109	10	match	match	VERB
ftr-475	109	11	,	,	PUNCT
ftr-475	109	12	in	in	ADP
ftr-475	109	13	large	large	ADJ
ftr-475	109	14	part	part	NOUN
ftr-475	109	15	,	,	PUNCT
ftr-475	109	16	the	the	DET
ftr-475	109	17	payments	payment	NOUN
ftr-475	109	18	received	receive	VERB
ftr-475	109	19	on	on	ADP
ftr-475	109	20	the	the	DET
ftr-475	109	21	assets	asset	NOUN
ftr-475	109	22	,	,	PUNCT
ftr-475	109	23	but	but	CCONJ
ftr-475	109	24	investors	investor	NOUN
ftr-475	109	25	do	do	AUX
ftr-475	109	26	not	not	PART
ftr-475	109	27	actually	actually	ADV
ftr-475	109	28	own	own	VERB
ftr-475	109	29	the	the	DET
ftr-475	109	30	assets	asset	NOUN
ftr-475	109	31	;	;	PUNCT
ftr-475	109	32	they	they	PRON
ftr-475	109	33	are	be	AUX
ftr-475	109	34	only	only	ADV
ftr-475	109	35	secured	secured	ADJ
ftr-475	109	36	creditors	creditor	NOUN
ftr-475	109	37	.	.	PUNCT
ftr-475	110	1	beneficial	beneficial	ADJ
ftr-475	110	2	ownership	ownership	NOUN
ftr-475	110	3	of	of	ADP
ftr-475	110	4	the	the	DET
ftr-475	110	5	assets	asset	NOUN
ftr-475	110	6	rests	rest	VERB
ftr-475	110	7	with	with	ADP
ftr-475	110	8	a	a	DET
ftr-475	110	9	separate	separate	ADJ
ftr-475	110	10	class	class	NOUN
ftr-475	110	11	of	of	ADP
ftr-475	110	12	equity	equity	NOUN
ftr-475	110	13	holders	holder	NOUN
ftr-475	110	14	.	.	PUNCT
ftr-475	111	1	an	an	DET
ftr-475	111	2	"	"	PUNCT
ftr-475	111	3	owner	owner	NOUN
ftr-475	111	4	trust"9	trust"9	PROPN
ftr-475	111	5	is	be	AUX
ftr-475	111	6	an	an	DET
ftr-475	111	7	example	example	NOUN
ftr-475	111	8	of	of	ADP
ftr-475	111	9	a	a	DET
ftr-475	111	10	pay	pay	VERB
ftr-475	111	11	-	-	PUNCT
ftr-475	111	12	through	through	ADP
ftr-475	111	13	arrangement	arrangement	NOUN
ftr-475	111	14	,	,	PUNCT
ftr-475	111	15	as	as	SCONJ
ftr-475	111	16	is	be	AUX
ftr-475	111	17	the	the	DET
ftr-475	111	18	remic	remic	NOUN
ftr-475	111	19	.	.	PUNCT
ftr-475	111	20	'0	'0	PART
ftr-475	111	21	pay	pay	VERB
ftr-475	111	22	-	-	PUNCT
ftr-475	111	23	through	through	ADP
ftr-475	111	24	arrangements	arrangement	NOUN
ftr-475	111	25	are	be	AUX
ftr-475	111	26	similar	similar	ADJ
ftr-475	111	27	to	to	PART
ftr-475	111	28	pass	pass	VERB
ftr-475	111	29	-	-	PUNCT
ftr-475	111	30	through	through	ADP
ftr-475	111	31	arrangements	arrangement	NOUN
ftr-475	111	32	in	in	ADP
ftr-475	111	33	that	that	SCONJ
ftr-475	111	34	the	the	DET
ftr-475	111	35	economic	economic	ADJ
ftr-475	111	36	substance	substance	NOUN
ftr-475	111	37	of	of	ADP
ftr-475	111	38	both	both	DET
ftr-475	111	39	types	type	NOUN
ftr-475	111	40	of	of	ADP
ftr-475	111	41	securitizations	securitization	NOUN
ftr-475	111	42	is	be	AUX
ftr-475	111	43	the	the	DET
ftr-475	111	44	sale	sale	NOUN
ftr-475	111	45	of	of	ADP
ftr-475	111	46	cash	cash	NOUN
ftr-475	111	47	flows	flow	NOUN
ftr-475	111	48	from	from	ADP
ftr-475	111	49	assets	asset	NOUN
ftr-475	111	50	to	to	ADP
ftr-475	111	51	investors	investor	NOUN
ftr-475	111	52	.	.	PUNCT
ftr-475	112	1	however	however	ADV
ftr-475	112	2	,	,	PUNCT
ftr-475	112	3	since	since	SCONJ
ftr-475	112	4	a	a	DET
ftr-475	112	5	pay	pay	VERB
ftr-475	112	6	-	-	PUNCT
ftr-475	112	7	through	through	ADP
ftr-475	112	8	arrangement	arrangement	NOUN
ftr-475	112	9	involves	involve	VERB
ftr-475	112	10	separate	separate	ADJ
ftr-475	112	11	debt	debt	NOUN
ftr-475	112	12	obligations	obligation	NOUN
ftr-475	112	13	of	of	ADP
ftr-475	112	14	an	an	DET
ftr-475	112	15	issuer	issuer	NOUN
ftr-475	112	16	,	,	PUNCT
ftr-475	112	17	the	the	DET
ftr-475	112	18	cash	cash	NOUN
ftr-475	112	19	flows	flow	VERB
ftr-475	112	20	from	from	ADP
ftr-475	112	21	assets	asset	NOUN
ftr-475	112	22	can	can	AUX
ftr-475	112	23	be	be	AUX
ftr-475	112	24	carved	carve	VERB
ftr-475	112	25	up	up	ADP
ftr-475	112	26	in	in	ADP
ftr-475	112	27	much	much	ADV
ftr-475	112	28	more	more	ADJ
ftr-475	112	29	sophisticat5	sophisticat5	NOUN
ftr-475	112	30	.	.	PUNCT
ftr-475	113	1	this	this	DET
ftr-475	113	2	statement	statement	NOUN
ftr-475	113	3	is	be	AUX
ftr-475	113	4	true	true	ADJ
ftr-475	113	5	as	as	ADP
ftr-475	113	6	a	a	DET
ftr-475	113	7	legal	legal	ADJ
ftr-475	113	8	matter	matter	NOUN
ftr-475	113	9	,	,	PUNCT
ftr-475	113	10	although	although	SCONJ
ftr-475	113	11	as	as	ADP
ftr-475	113	12	an	an	DET
ftr-475	113	13	economic	economic	ADJ
ftr-475	113	14	matter	matter	NOUN
ftr-475	113	15	some	some	DET
ftr-475	113	16	certificate	certificate	NOUN
ftr-475	113	17	holders	holder	NOUN
ftr-475	113	18	may	may	AUX
ftr-475	113	19	bear	bear	VERB
ftr-475	113	20	all	all	PRON
ftr-475	113	21	or	or	CCONJ
ftr-475	113	22	a	a	DET
ftr-475	113	23	disproportionate	disproportionate	ADJ
ftr-475	113	24	share	share	NOUN
ftr-475	113	25	of	of	ADP
ftr-475	113	26	the	the	DET
ftr-475	113	27	losses	loss	NOUN
ftr-475	113	28	and	and	CCONJ
ftr-475	113	29	,	,	PUNCT
ftr-475	113	30	in	in	ADP
ftr-475	113	31	this	this	DET
ftr-475	113	32	respect	respect	NOUN
ftr-475	113	33	,	,	PUNCT
ftr-475	113	34	resemble	resemble	VERB
ftr-475	113	35	residual	residual	ADJ
ftr-475	113	36	interest	interest	NOUN
ftr-475	113	37	holders	holder	NOUN
ftr-475	113	38	.	.	PUNCT
ftr-475	114	1	6	6	X
ftr-475	114	2	.	.	X
ftr-475	114	3	equity	equity	NOUN
ftr-475	114	4	characterization	characterization	NOUN
ftr-475	114	5	,	,	PUNCT
ftr-475	114	6	however	however	ADV
ftr-475	114	7	,	,	PUNCT
ftr-475	114	8	is	be	AUX
ftr-475	114	9	not	not	PART
ftr-475	114	10	absolute	absolute	ADJ
ftr-475	114	11	.	.	PUNCT
ftr-475	115	1	for	for	ADP
ftr-475	115	2	certain	certain	ADJ
ftr-475	115	3	purposes	purpose	NOUN
ftr-475	115	4	in	in	ADP
ftr-475	115	5	applying	apply	VERB
ftr-475	115	6	the	the	DET
ftr-475	115	7	so	so	ADV
ftr-475	115	8	-	-	PUNCT
ftr-475	115	9	called	call	VERB
ftr-475	115	10	portfolio	portfolio	NOUN
ftr-475	115	11	interest	interest	NOUN
ftr-475	115	12	rules	rule	NOUN
ftr-475	115	13	in	in	ADP
ftr-475	115	14	§	§	PROPN
ftr-475	115	15	§	§	PROPN
ftr-475	115	16	871(h	871(h	PROPN
ftr-475	115	17	)	)	PUNCT
ftr-475	115	18	and	and	CCONJ
ftr-475	115	19	881(c	881(c	NUM
ftr-475	115	20	)	)	PUNCT
ftr-475	115	21	,	,	PUNCT
ftr-475	115	22	a	a	DET
ftr-475	115	23	pass	pass	VERB
ftr-475	115	24	-	-	PUNCT
ftr-475	115	25	through	through	ADP
ftr-475	115	26	certificate	certificate	NOUN
ftr-475	115	27	is	be	AUX
ftr-475	115	28	treated	treat	VERB
ftr-475	115	29	as	as	ADP
ftr-475	115	30	a	a	DET
ftr-475	115	31	separate	separate	ADJ
ftr-475	115	32	debt	debt	NOUN
ftr-475	115	33	instrument	instrument	NOUN
ftr-475	115	34	issued	issue	VERB
ftr-475	115	35	by	by	ADP
ftr-475	115	36	the	the	DET
ftr-475	115	37	trust	trust	NOUN
ftr-475	115	38	.	.	PUNCT
ftr-475	116	1	temp	temp	NOUN
ftr-475	116	2	.	.	PUNCT
ftr-475	117	1	regs	regs	PROPN
ftr-475	117	2	.	.	PUNCT
ftr-475	118	1	§	§	PROPN
ftr-475	118	2	35a.9999	35a.9999	NUM
ftr-475	118	3	-	-	SYM
ftr-475	118	4	5(c	5(c	NUM
ftr-475	118	5	)	)	PUNCT
ftr-475	118	6	.	.	PUNCT
ftr-475	119	1	moreover	moreover	ADV
ftr-475	119	2	,	,	PUNCT
ftr-475	119	3	it	it	PRON
ftr-475	119	4	is	be	AUX
ftr-475	119	5	possible	possible	ADJ
ftr-475	119	6	that	that	SCONJ
ftr-475	119	7	the	the	DET
ftr-475	119	8	service	service	NOUN
ftr-475	119	9	will	will	AUX
ftr-475	119	10	impose	impose	VERB
ftr-475	119	11	similar	similar	ADJ
ftr-475	119	12	treatment	treatment	NOUN
ftr-475	119	13	in	in	ADP
ftr-475	119	14	other	other	ADJ
ftr-475	119	15	areas	area	NOUN
ftr-475	119	16	,	,	PUNCT
ftr-475	119	17	such	such	ADJ
ftr-475	119	18	as	as	ADP
ftr-475	119	19	the	the	DET
ftr-475	119	20	market	market	NOUN
ftr-475	119	21	discount	discount	NOUN
ftr-475	119	22	rules	rule	NOUN
ftr-475	119	23	in	in	ADP
ftr-475	119	24	§	§	PROPN
ftr-475	119	25	§	§	PROPN
ftr-475	119	26	1276	1276	NUM
ftr-475	119	27	-	-	SYM
ftr-475	119	28	78	78	NUM
ftr-475	119	29	.	.	PUNCT
ftr-475	120	1	see	see	VERB
ftr-475	120	2	david	david	PROPN
ftr-475	120	3	c.	c.	PROPN
ftr-475	120	4	garlock	garlock	PROPN
ftr-475	120	5	,	,	PUNCT
ftr-475	120	6	federal	federal	ADJ
ftr-475	120	7	income	income	NOUN
ftr-475	120	8	taxation	taxation	NOUN
ftr-475	120	9	of	of	ADP
ftr-475	120	10	debt	debt	NOUN
ftr-475	120	11	instruments	instrument	NOUN
ftr-475	120	12	346	346	NUM
ftr-475	120	13	-	-	SYM
ftr-475	120	14	47	47	NUM
ftr-475	120	15	(	(	PUNCT
ftr-475	120	16	supp	supp	PROPN
ftr-475	120	17	.	.	PUNCT
ftr-475	120	18	1993	1993	NUM
ftr-475	120	19	)	)	PUNCT
ftr-475	120	20	.	.	PUNCT
ftr-475	121	1	7	7	X
ftr-475	121	2	.	.	X
ftr-475	121	3	regs	reg	NOUN
ftr-475	121	4	.	.	PUNCT
ftr-475	122	1	§	§	PROPN
ftr-475	122	2	301.7701	301.7701	NUM
ftr-475	122	3	-	-	SYM
ftr-475	122	4	4(c	4(c	NUM
ftr-475	122	5	)	)	PUNCT
ftr-475	122	6	.	.	PUNCT
ftr-475	123	1	this	this	DET
ftr-475	123	2	regulation	regulation	NOUN
ftr-475	123	3	does	do	AUX
ftr-475	123	4	not	not	PART
ftr-475	123	5	define	define	VERB
ftr-475	123	6	an	an	DET
ftr-475	123	7	investment	investment	NOUN
ftr-475	123	8	trust	trust	NOUN
ftr-475	123	9	per	per	ADP
ftr-475	123	10	se	se	ADV
ftr-475	123	11	,	,	PUNCT
ftr-475	123	12	but	but	CCONJ
ftr-475	123	13	states	state	VERB
ftr-475	123	14	that	that	SCONJ
ftr-475	123	15	in	in	ADP
ftr-475	123	16	order	order	NOUN
ftr-475	123	17	for	for	ADP
ftr-475	123	18	an	an	DET
ftr-475	123	19	investment	investment	NOUN
ftr-475	123	20	trust	trust	NOUN
ftr-475	123	21	to	to	PART
ftr-475	123	22	qualify	qualify	VERB
ftr-475	123	23	as	as	ADP
ftr-475	123	24	a	a	DET
ftr-475	123	25	trust	trust	NOUN
ftr-475	123	26	for	for	ADP
ftr-475	123	27	tax	tax	NOUN
ftr-475	123	28	purposes	purpose	NOUN
ftr-475	123	29	,	,	PUNCT
ftr-475	123	30	(	(	PUNCT
ftr-475	123	31	1	1	X
ftr-475	123	32	)	)	PUNCT
ftr-475	123	33	there	there	PRON
ftr-475	123	34	must	must	AUX
ftr-475	123	35	be	be	AUX
ftr-475	123	36	no	no	DET
ftr-475	123	37	"	"	PUNCT
ftr-475	123	38	power	power	NOUN
ftr-475	123	39	under	under	ADP
ftr-475	123	40	the	the	DET
ftr-475	123	41	trust	trust	NOUN
ftr-475	123	42	agreement	agreement	NOUN
ftr-475	123	43	to	to	PART
ftr-475	123	44	vary	vary	VERB
ftr-475	123	45	the	the	DET
ftr-475	123	46	investment	investment	NOUN
ftr-475	123	47	of	of	ADP
ftr-475	123	48	certificate	certificate	NOUN
ftr-475	123	49	holders	holder	NOUN
ftr-475	123	50	,	,	PUNCT
ftr-475	123	51	"	"	PUNCT
ftr-475	123	52	and	and	CCONJ
ftr-475	123	53	(	(	PUNCT
ftr-475	123	54	2	2	X
ftr-475	123	55	)	)	PUNCT
ftr-475	123	56	subject	subject	NOUN
ftr-475	123	57	to	to	ADP
ftr-475	123	58	certain	certain	ADJ
ftr-475	123	59	exceptions	exception	NOUN
ftr-475	123	60	,	,	PUNCT
ftr-475	123	61	the	the	DET
ftr-475	123	62	trust	trust	NOUN
ftr-475	123	63	generally	generally	ADV
ftr-475	123	64	must	must	AUX
ftr-475	123	65	not	not	PART
ftr-475	123	66	possess	possess	VERB
ftr-475	123	67	multiple	multiple	ADJ
ftr-475	123	68	classes	class	NOUN
ftr-475	123	69	of	of	ADP
ftr-475	123	70	ownership	ownership	NOUN
ftr-475	123	71	interests	interest	NOUN
ftr-475	123	72	.	.	PUNCT
ftr-475	124	1	i	i	PRON
ftr-475	124	2	d.	d.	PROPN
ftr-475	124	3	8	8	NUM
ftr-475	124	4	.	.	PUNCT
ftr-475	125	1	the	the	DET
ftr-475	125	2	term	term	NOUN
ftr-475	125	3	pay	pay	VERB
ftr-475	125	4	-	-	PUNCT
ftr-475	125	5	through	through	ADP
ftr-475	125	6	arrangement	arrangement	NOUN
ftr-475	125	7	is	be	AUX
ftr-475	125	8	borrowed	borrow	VERB
ftr-475	125	9	from	from	ADP
ftr-475	125	10	james	james	PROPN
ftr-475	125	11	m.	m.	PROPN
ftr-475	125	12	peaslee	peaslee	PROPN
ftr-475	125	13	&	&	CCONJ
ftr-475	125	14	david	david	PROPN
ftr-475	125	15	z.	z.	PROPN
ftr-475	125	16	nirenberg	nirenberg	PROPN
ftr-475	125	17	,	,	PUNCT
ftr-475	125	18	federal	federal	ADJ
ftr-475	125	19	income	income	NOUN
ftr-475	125	20	taxation	taxation	NOUN
ftr-475	125	21	of	of	ADP
ftr-475	125	22	mortgage	mortgage	NOUN
ftr-475	125	23	-	-	PUNCT
ftr-475	125	24	backed	back	VERB
ftr-475	125	25	securities	security	NOUN
ftr-475	125	26	13	13	NUM
ftr-475	125	27	(	(	PUNCT
ftr-475	125	28	rev	rev	PROPN
ftr-475	125	29	.	.	PROPN
ftr-475	126	1	ed	ed	NOUN
ftr-475	126	2	.	.	PROPN
ftr-475	126	3	1994	1994	NUM
ftr-475	126	4	)	)	PUNCT
ftr-475	126	5	;	;	PUNCT
ftr-475	126	6	see	see	VERB
ftr-475	126	7	also	also	ADV
ftr-475	126	8	i	i	PRON
ftr-475	126	9	frankel	frankel	NOUN
ftr-475	126	10	,	,	PUNCT
ftr-475	126	11	supra	supra	PROPN
ftr-475	126	12	note	note	PROPN
ftr-475	126	13	3	3	NUM
ftr-475	126	14	,	,	PUNCT
ftr-475	126	15	at	at	ADP
ftr-475	126	16	§	§	PROPN
ftr-475	126	17	2.5.4.3	2.5.4.3	NUM
ftr-475	126	18	.	.	PROPN
ftr-475	126	19	9	9	NUM
ftr-475	126	20	.	.	PUNCT
ftr-475	127	1	the	the	DET
ftr-475	127	2	term	term	NOUN
ftr-475	127	3	owner	owner	NOUN
ftr-475	127	4	trust	trust	NOUN
ftr-475	127	5	is	be	AUX
ftr-475	127	6	used	use	VERB
ftr-475	127	7	to	to	PART
ftr-475	127	8	refer	refer	VERB
ftr-475	127	9	to	to	ADP
ftr-475	127	10	a	a	DET
ftr-475	127	11	grantor	grantor	NOUN
ftr-475	127	12	trust	trust	NOUN
ftr-475	127	13	entity	entity	NOUN
ftr-475	127	14	that	that	PRON
ftr-475	127	15	is	be	AUX
ftr-475	127	16	the	the	DET
ftr-475	127	17	issuer	issuer	NOUN
ftr-475	127	18	of	of	ADP
ftr-475	127	19	debt	debt	NOUN
ftr-475	127	20	obligations	obligation	NOUN
ftr-475	127	21	.	.	PUNCT
ftr-475	128	1	it	it	PRON
ftr-475	128	2	is	be	AUX
ftr-475	128	3	used	use	VERB
ftr-475	128	4	to	to	PART
ftr-475	128	5	distinguish	distinguish	VERB
ftr-475	128	6	the	the	DET
ftr-475	128	7	grantor	grantor	NOUN
ftr-475	128	8	trust	trust	NOUN
ftr-475	128	9	issuer	issuer	NOUN
ftr-475	128	10	from	from	ADP
ftr-475	128	11	the	the	DET
ftr-475	128	12	trust	trust	NOUN
ftr-475	128	13	created	create	VERB
ftr-475	128	14	under	under	ADP
ftr-475	128	15	the	the	DET
ftr-475	128	16	bond	bond	NOUN
ftr-475	128	17	indenture	indenture	NOUN
ftr-475	128	18	in	in	ADP
ftr-475	128	19	connection	connection	NOUN
ftr-475	128	20	with	with	ADP
ftr-475	128	21	the	the	DET
ftr-475	128	22	debt	debt	NOUN
ftr-475	128	23	issuance	issuance	NOUN
ftr-475	128	24	.	.	PUNCT
ftr-475	129	1	the	the	DET
ftr-475	129	2	debt	debt	NOUN
ftr-475	129	3	obligations	obligation	NOUN
ftr-475	129	4	of	of	ADP
ftr-475	129	5	an	an	DET
ftr-475	129	6	owner	owner	NOUN
ftr-475	129	7	trust	trust	NOUN
ftr-475	129	8	are	be	AUX
ftr-475	129	9	typically	typically	ADV
ftr-475	129	10	referred	refer	VERB
ftr-475	129	11	to	to	ADP
ftr-475	129	12	in	in	ADP
ftr-475	129	13	the	the	DET
ftr-475	129	14	mortgage	mortgage	NOUN
ftr-475	129	15	-	-	PUNCT
ftr-475	129	16	backed	back	VERB
ftr-475	129	17	security	security	NOUN
ftr-475	129	18	industry	industry	NOUN
ftr-475	129	19	as	as	ADP
ftr-475	129	20	collateralized	collateralized	ADJ
ftr-475	129	21	mortgage	mortgage	NOUN
ftr-475	129	22	obligations	obligation	NOUN
ftr-475	129	23	(	(	PUNCT
ftr-475	129	24	cmos	cmos	NOUN
ftr-475	129	25	)	)	PUNCT
ftr-475	129	26	.	.	PUNCT
ftr-475	130	1	10	10	NUM
ftr-475	130	2	.	.	PUNCT
ftr-475	131	1	the	the	DET
ftr-475	131	2	issuer	issuer	NOUN
ftr-475	131	3	in	in	ADP
ftr-475	131	4	a	a	DET
ftr-475	131	5	pay	pay	VERB
ftr-475	131	6	-	-	PUNCT
ftr-475	131	7	through	through	ADP
ftr-475	131	8	securitization	securitization	NOUN
ftr-475	131	9	may	may	AUX
ftr-475	131	10	also	also	ADV
ftr-475	131	11	be	be	AUX
ftr-475	131	12	a	a	DET
ftr-475	131	13	corporation	corporation	NOUN
ftr-475	131	14	,	,	PUNCT
ftr-475	131	15	in	in	ADP
ftr-475	131	16	which	which	DET
ftr-475	131	17	case	case	NOUN
ftr-475	131	18	pass	pass	VERB
ftr-475	131	19	-	-	PUNCT
ftr-475	131	20	through	through	ADP
ftr-475	131	21	treatment	treatment	NOUN
ftr-475	131	22	is	be	AUX
ftr-475	131	23	accomplished	accomplish	VERB
ftr-475	131	24	by	by	ADP
ftr-475	131	25	virtue	virtue	NOUN
ftr-475	131	26	of	of	ADP
ftr-475	131	27	the	the	DET
ftr-475	131	28	interest	interest	NOUN
ftr-475	131	29	deduction	deduction	NOUN
ftr-475	131	30	that	that	PRON
ftr-475	131	31	is	be	AUX
ftr-475	131	32	available	available	ADJ
ftr-475	131	33	to	to	ADP
ftr-475	131	34	the	the	DET
ftr-475	131	35	corporation	corporation	NOUN
ftr-475	131	36	to	to	PART
ftr-475	131	37	offset	offset	VERB
ftr-475	131	38	income	income	NOUN
ftr-475	131	39	on	on	ADP
ftr-475	131	40	its	its	PRON
ftr-475	131	41	assets	asset	NOUN
ftr-475	131	42	.	.	PUNCT
ftr-475	132	1	on	on	ADP
ftr-475	132	2	other	other	ADJ
ftr-475	132	3	legal	legal	ADJ
ftr-475	132	4	structures	structure	NOUN
ftr-475	132	5	for	for	ADP
ftr-475	132	6	securitizing	securitize	VERB
ftr-475	132	7	assets	asset	NOUN
ftr-475	132	8	,	,	PUNCT
ftr-475	132	9	see	see	VERB
ftr-475	132	10	generally	generally	ADV
ftr-475	132	11	kenneth	kenneth	PROPN
ftr-475	132	12	g.	g.	PROPN
ftr-475	132	13	lore	lore	PROPN
ftr-475	132	14	,	,	PUNCT
ftr-475	132	15	mortgage	mortgage	NOUN
ftr-475	132	16	-	-	PUNCT
ftr-475	132	17	backed	back	VERB
ftr-475	132	18	securities	security	NOUN
ftr-475	132	19	:	:	PUNCT
ftr-475	132	20	developments	development	NOUN
ftr-475	132	21	and	and	CCONJ
ftr-475	132	22	trends	trend	NOUN
ftr-475	132	23	in	in	ADP
ftr-475	132	24	the	the	DET
ftr-475	132	25	secondary	secondary	ADJ
ftr-475	132	26	mortgage	mortgage	NOUN
ftr-475	132	27	market	market	NOUN
ftr-475	132	28	§	§	PROPN
ftr-475	132	29	6.01	6.01	NUM
ftr-475	132	30	(	(	PUNCT
ftr-475	132	31	1990	1990	NUM
ftr-475	132	32	-	-	SYM
ftr-475	132	33	91	91	NUM
ftr-475	132	34	ed	ed	NOUN
ftr-475	132	35	.	.	PUNCT
ftr-475	132	36	)	)	PUNCT
ftr-475	132	37	.	.	PUNCT
ftr-475	133	1	[	[	X
ftr-475	133	2	vol	vol	NOUN
ftr-475	133	3	2:4	2:4	NUM
ftr-475	133	4	tax	tax	NOUN
ftr-475	133	5	aspects	aspect	NOUN
ftr-475	133	6	of	of	ADP
ftr-475	133	7	remic	remic	ADJ
ftr-475	133	8	residual	residual	ADJ
ftr-475	133	9	interests	interest	NOUN
ftr-475	133	10	ed	ed	NOUN
ftr-475	133	11	and	and	CCONJ
ftr-475	133	12	creative	creative	ADJ
ftr-475	133	13	ways	way	NOUN
ftr-475	133	14	.	.	PUNCT
ftr-475	134	1	in	in	ADP
ftr-475	134	2	a	a	DET
ftr-475	134	3	pass	pass	VERB
ftr-475	134	4	-	-	PUNCT
ftr-475	134	5	through	through	ADP
ftr-475	134	6	trust	trust	NOUN
ftr-475	134	7	arrangement	arrangement	NOUN
ftr-475	134	8	,	,	PUNCT
ftr-475	134	9	investors	investor	NOUN
ftr-475	134	10	must	must	AUX
ftr-475	134	11	generally	generally	ADV
ftr-475	134	12	share	share	VERB
ftr-475	134	13	the	the	DET
ftr-475	134	14	cash	cash	NOUN
ftr-475	134	15	flows	flow	VERB
ftr-475	134	16	pro	pro	ADJ
ftr-475	134	17	rata	rata	NOUN
ftr-475	134	18	.	.	PUNCT
ftr-475	134	19	"	"	PUNCT
ftr-475	135	1	a	a	DET
ftr-475	135	2	pay	pay	VERB
ftr-475	135	3	-	-	PUNCT
ftr-475	135	4	through	through	ADP
ftr-475	135	5	arrangement	arrangement	NOUN
ftr-475	135	6	thus	thus	ADV
ftr-475	135	7	involves	involve	VERB
ftr-475	135	8	structuring	structure	VERB
ftr-475	135	9	a	a	DET
ftr-475	135	10	series	series	NOUN
ftr-475	135	11	of	of	ADP
ftr-475	135	12	debt	debt	NOUN
ftr-475	135	13	obligations	obligation	NOUN
ftr-475	135	14	to	to	PART
ftr-475	135	15	match	match	VERB
ftr-475	135	16	the	the	DET
ftr-475	135	17	aggregate	aggregate	ADJ
ftr-475	135	18	cash	cash	NOUN
ftr-475	135	19	flows	flow	NOUN
ftr-475	135	20	on	on	ADP
ftr-475	135	21	the	the	DET
ftr-475	135	22	assets	asset	NOUN
ftr-475	135	23	being	be	AUX
ftr-475	135	24	securitized	securitize	VERB
ftr-475	135	25	.	.	PUNCT
ftr-475	136	1	the	the	DET
ftr-475	136	2	match	match	NOUN
ftr-475	136	3	,	,	PUNCT
ftr-475	136	4	however	however	ADV
ftr-475	136	5	,	,	PUNCT
ftr-475	136	6	generally	generally	ADV
ftr-475	136	7	will	will	AUX
ftr-475	136	8	not	not	PART
ftr-475	136	9	be	be	AUX
ftr-475	136	10	perfect	perfect	ADJ
ftr-475	136	11	and	and	CCONJ
ftr-475	136	12	some	some	PRON
ftr-475	136	13	of	of	ADP
ftr-475	136	14	the	the	DET
ftr-475	136	15	cash	cash	NOUN
ftr-475	136	16	flow	flow	NOUN
ftr-475	136	17	on	on	ADP
ftr-475	136	18	assets	asset	NOUN
ftr-475	136	19	will	will	AUX
ftr-475	136	20	not	not	PART
ftr-475	136	21	be	be	AUX
ftr-475	136	22	paid	pay	VERB
ftr-475	136	23	out	out	ADP
ftr-475	136	24	to	to	ADP
ftr-475	136	25	the	the	DET
ftr-475	136	26	debt	debt	NOUN
ftr-475	136	27	holders	holder	NOUN
ftr-475	136	28	.	.	PUNCT
ftr-475	137	1	this	this	DET
ftr-475	137	2	mismatch	mismatch	NOUN
ftr-475	137	3	means	mean	VERB
ftr-475	137	4	that	that	SCONJ
ftr-475	137	5	residual	residual	ADJ
ftr-475	137	6	amounts	amount	NOUN
ftr-475	137	7	of	of	ADP
ftr-475	137	8	cash	cash	NOUN
ftr-475	137	9	flow	flow	NOUN
ftr-475	137	10	will	will	AUX
ftr-475	137	11	be	be	AUX
ftr-475	137	12	left	leave	VERB
ftr-475	137	13	over	over	ADP
ftr-475	137	14	and	and	CCONJ
ftr-475	137	15	these	these	DET
ftr-475	137	16	scraps	scrap	NOUN
ftr-475	137	17	are	be	AUX
ftr-475	137	18	taxable	taxable	ADJ
ftr-475	137	19	to	to	ADP
ftr-475	137	20	the	the	DET
ftr-475	137	21	equity	equity	NOUN
ftr-475	137	22	holder	holder	NOUN
ftr-475	137	23	,	,	PUNCT
ftr-475	137	24	who	who	PRON
ftr-475	137	25	thus	thus	ADV
ftr-475	137	26	holds	hold	VERB
ftr-475	137	27	what	what	PRON
ftr-475	137	28	is	be	AUX
ftr-475	137	29	referred	refer	VERB
ftr-475	137	30	to	to	ADP
ftr-475	137	31	as	as	ADP
ftr-475	137	32	a	a	DET
ftr-475	137	33	residual	residual	ADJ
ftr-475	137	34	interest	interest	NOUN
ftr-475	137	35	in	in	ADP
ftr-475	137	36	the	the	DET
ftr-475	137	37	securitized	securitized	ADJ
ftr-475	137	38	assets	asset	NOUN
ftr-475	137	39	.	.	PUNCT
ftr-475	138	1	since	since	SCONJ
ftr-475	138	2	it	it	PRON
ftr-475	138	3	is	be	AUX
ftr-475	138	4	generally	generally	ADV
ftr-475	138	5	more	more	ADV
ftr-475	138	6	efficient	efficient	ADJ
ftr-475	138	7	to	to	PART
ftr-475	138	8	channel	channel	VERB
ftr-475	138	9	as	as	ADV
ftr-475	138	10	much	much	ADJ
ftr-475	138	11	of	of	ADP
ftr-475	138	12	the	the	DET
ftr-475	138	13	cash	cash	NOUN
ftr-475	138	14	flow	flow	NOUN
ftr-475	138	15	as	as	ADP
ftr-475	138	16	possible	possible	ADJ
ftr-475	138	17	to	to	ADP
ftr-475	138	18	the	the	DET
ftr-475	138	19	debt	debt	NOUN
ftr-475	138	20	holders	holder	NOUN
ftr-475	138	21	,	,	PUNCT
ftr-475	138	22	there	there	PRON
ftr-475	138	23	is	be	VERB
ftr-475	138	24	pressure	pressure	NOUN
ftr-475	138	25	in	in	ADP
ftr-475	138	26	structuring	structure	VERB
ftr-475	138	27	a	a	DET
ftr-475	138	28	securitization	securitization	NOUN
ftr-475	138	29	to	to	PART
ftr-475	138	30	make	make	VERB
ftr-475	138	31	the	the	DET
ftr-475	138	32	remainders	remainder	NOUN
ftr-475	138	33	available	available	ADJ
ftr-475	138	34	for	for	ADP
ftr-475	138	35	the	the	DET
ftr-475	138	36	equity	equity	NOUN
ftr-475	138	37	holder	holder	NOUN
ftr-475	138	38	as	as	ADV
ftr-475	138	39	small	small	ADJ
ftr-475	138	40	as	as	ADP
ftr-475	138	41	possible	possible	ADJ
ftr-475	138	42	.	.	PUNCT
ftr-475	139	1	2	2	NUM
ftr-475	139	2	outside	outside	ADP
ftr-475	139	3	the	the	DET
ftr-475	139	4	remic	remic	PROPN
ftr-475	139	5	context	context	NOUN
ftr-475	139	6	,	,	PUNCT
ftr-475	139	7	tax	tax	NOUN
ftr-475	139	8	concerns	concern	NOUN
ftr-475	139	9	arise	arise	VERB
ftr-475	139	10	about	about	ADP
ftr-475	139	11	the	the	DET
ftr-475	139	12	substantiality	substantiality	NOUN
ftr-475	139	13	of	of	ADP
ftr-475	139	14	the	the	DET
ftr-475	139	15	residual	residual	ADJ
ftr-475	139	16	interest	interest	NOUN
ftr-475	139	17	in	in	ADP
ftr-475	139	18	the	the	DET
ftr-475	139	19	assets	asset	NOUN
ftr-475	139	20	of	of	ADP
ftr-475	139	21	a	a	DET
ftr-475	139	22	debt	debt	NOUN
ftr-475	139	23	issuer	issuer	NOUN
ftr-475	139	24	,	,	PUNCT
ftr-475	139	25	since	since	SCONJ
ftr-475	139	26	the	the	DET
ftr-475	139	27	characterization	characterization	NOUN
ftr-475	139	28	of	of	ADP
ftr-475	139	29	the	the	DET
ftr-475	139	30	investors	investor	NOUN
ftr-475	139	31	'	'	PART
ftr-475	139	32	interests	interest	NOUN
ftr-475	139	33	as	as	ADP
ftr-475	139	34	debt	debt	NOUN
ftr-475	139	35	is	be	AUX
ftr-475	139	36	potentially	potentially	ADV
ftr-475	139	37	jeopardized	jeopardize	VERB
ftr-475	139	38	if	if	SCONJ
ftr-475	139	39	the	the	DET
ftr-475	139	40	value	value	NOUN
ftr-475	139	41	of	of	ADP
ftr-475	139	42	the	the	DET
ftr-475	139	43	residual	residual	ADJ
ftr-475	139	44	interest	interest	NOUN
ftr-475	139	45	becomes	become	VERB
ftr-475	139	46	too	too	ADV
ftr-475	139	47	insubstantial	insubstantial	ADJ
ftr-475	139	48	or	or	CCONJ
ftr-475	139	49	ephemeral	ephemeral	ADJ
ftr-475	139	50	.	.	PUNCT
ftr-475	140	1	3	3	NUM
ftr-475	140	2	thus	thus	ADV
ftr-475	140	3	,	,	PUNCT
ftr-475	140	4	the	the	DET
ftr-475	140	5	"	"	PUNCT
ftr-475	140	6	residual	residual	ADJ
ftr-475	140	7	interest	interest	NOUN
ftr-475	140	8	"	"	PUNCT
ftr-475	140	9	in	in	ADP
ftr-475	140	10	a	a	DET
ftr-475	140	11	non	non	ADJ
ftr-475	140	12	-	-	ADJ
ftr-475	140	13	remic	remic	ADJ
ftr-475	140	14	pay	pay	VERB
ftr-475	140	15	-	-	PUNCT
ftr-475	140	16	through	through	ADP
ftr-475	140	17	arrangement	arrangement	NOUN
ftr-475	140	18	generally	generally	ADV
ftr-475	140	19	will	will	AUX
ftr-475	140	20	possess	possess	VERB
ftr-475	140	21	a	a	DET
ftr-475	140	22	real	real	ADJ
ftr-475	140	23	entitlement	entitlement	NOUN
ftr-475	140	24	to	to	ADP
ftr-475	140	25	a	a	DET
ftr-475	140	26	portion	portion	NOUN
ftr-475	140	27	of	of	ADP
ftr-475	140	28	the	the	DET
ftr-475	140	29	cash	cash	NOUN
ftr-475	140	30	from	from	ADP
ftr-475	140	31	the	the	DET
ftr-475	140	32	assets	asset	NOUN
ftr-475	140	33	.	.	PUNCT
ftr-475	141	1	however	however	ADV
ftr-475	141	2	,	,	PUNCT
ftr-475	141	3	in	in	ADP
ftr-475	141	4	the	the	DET
ftr-475	141	5	case	case	NOUN
ftr-475	141	6	of	of	ADP
ftr-475	141	7	a	a	DET
ftr-475	141	8	remic	remic	NOUN
ftr-475	141	9	,	,	PUNCT
ftr-475	141	10	as	as	SCONJ
ftr-475	141	11	discussed	discuss	VERB
ftr-475	141	12	below	below	ADV
ftr-475	141	13	,	,	PUNCT
ftr-475	141	14	traditional	traditional	ADJ
ftr-475	141	15	debt	debt	NOUN
ftr-475	141	16	-	-	PUNCT
ftr-475	141	17	equity	equity	NOUN
ftr-475	141	18	analysis	analysis	NOUN
ftr-475	141	19	is	be	AUX
ftr-475	141	20	not	not	PART
ftr-475	141	21	applicable	applicable	ADJ
ftr-475	141	22	and	and	CCONJ
ftr-475	141	23	the	the	DET
ftr-475	141	24	amount	amount	NOUN
ftr-475	141	25	of	of	ADP
ftr-475	141	26	residual	residual	ADJ
ftr-475	141	27	equity	equity	NOUN
ftr-475	141	28	can	can	AUX
ftr-475	141	29	be	be	AUX
ftr-475	141	30	effectively	effectively	ADV
ftr-475	141	31	eliminated	eliminate	VERB
ftr-475	141	32	,	,	PUNCT
ftr-475	141	33	if	if	SCONJ
ftr-475	141	34	desired	desire	VERB
ftr-475	141	35	.	.	PUNCT
ftr-475	142	1	in	in	ADP
ftr-475	142	2	addition	addition	NOUN
ftr-475	142	3	to	to	ADP
ftr-475	142	4	being	be	AUX
ftr-475	142	5	taxable	taxable	ADJ
ftr-475	142	6	on	on	ADP
ftr-475	142	7	the	the	DET
ftr-475	142	8	remainders	remainder	NOUN
ftr-475	142	9	,	,	PUNCT
ftr-475	142	10	the	the	DET
ftr-475	142	11	equity	equity	NOUN
ftr-475	142	12	holder	holder	NOUN
ftr-475	142	13	in	in	ADP
ftr-475	142	14	a	a	DET
ftr-475	142	15	pay	pay	VERB
ftr-475	142	16	-	-	PUNCT
ftr-475	142	17	through	through	ADP
ftr-475	142	18	arrangement	arrangement	NOUN
ftr-475	142	19	also	also	ADV
ftr-475	142	20	bears	bear	VERB
ftr-475	142	21	the	the	DET
ftr-475	142	22	tax	tax	NOUN
ftr-475	142	23	burden	burden	NOUN
ftr-475	142	24	of	of	ADP
ftr-475	142	25	timing	timing	NOUN
ftr-475	142	26	mismatches	mismatch	NOUN
ftr-475	142	27	.	.	PUNCT
ftr-475	143	1	as	as	SCONJ
ftr-475	143	2	the	the	DET
ftr-475	143	3	owner	owner	NOUN
ftr-475	143	4	of	of	ADP
ftr-475	143	5	the	the	DET
ftr-475	143	6	assets	asset	NOUN
ftr-475	143	7	the	the	DET
ftr-475	143	8	equity	equity	NOUN
ftr-475	143	9	holder	holder	NOUN
ftr-475	143	10	is	be	AUX
ftr-475	143	11	taxable	taxable	ADJ
ftr-475	143	12	on	on	ADP
ftr-475	143	13	the	the	DET
ftr-475	143	14	income	income	NOUN
ftr-475	143	15	on	on	ADP
ftr-475	143	16	the	the	DET
ftr-475	143	17	assets	asset	NOUN
ftr-475	143	18	,	,	PUNCT
ftr-475	143	19	but	but	CCONJ
ftr-475	143	20	is	be	AUX
ftr-475	143	21	entitled	entitle	VERB
ftr-475	143	22	to	to	ADP
ftr-475	143	23	an	an	DET
ftr-475	143	24	offsetting	offset	VERB
ftr-475	143	25	deduction	deduction	NOUN
ftr-475	143	26	for	for	ADP
ftr-475	143	27	income	income	NOUN
ftr-475	143	28	paid	pay	VERB
ftr-475	143	29	to	to	ADP
ftr-475	143	30	the	the	DET
ftr-475	143	31	debt	debt	NOUN
ftr-475	143	32	holders	holder	NOUN
ftr-475	143	33	.	.	PUNCT
ftr-475	144	1	because	because	SCONJ
ftr-475	144	2	of	of	ADP
ftr-475	144	3	timing	timing	NOUN
ftr-475	144	4	differences	difference	NOUN
ftr-475	144	5	,	,	PUNCT
ftr-475	144	6	the	the	DET
ftr-475	144	7	income	income	NOUN
ftr-475	144	8	items	item	NOUN
ftr-475	144	9	in	in	ADP
ftr-475	144	10	some	some	DET
ftr-475	144	11	periods	period	NOUN
ftr-475	144	12	may	may	AUX
ftr-475	144	13	exceed	exceed	VERB
ftr-475	144	14	the	the	DET
ftr-475	144	15	deduction	deduction	NOUN
ftr-475	144	16	items	item	NOUN
ftr-475	144	17	and	and	CCONJ
ftr-475	144	18	the	the	DET
ftr-475	144	19	equity	equity	NOUN
ftr-475	144	20	holder	holder	NOUN
ftr-475	144	21	may	may	AUX
ftr-475	144	22	have	have	VERB
ftr-475	144	23	taxable	taxable	ADJ
ftr-475	144	24	income	income	NOUN
ftr-475	144	25	,	,	PUNCT
ftr-475	144	26	although	although	SCONJ
ftr-475	144	27	the	the	DET
ftr-475	144	28	timing	timing	NOUN
ftr-475	144	29	mismatch	mismatch	NOUN
ftr-475	144	30	generally	generally	ADV
ftr-475	144	31	will	will	AUX
ftr-475	144	32	reverse	reverse	VERB
ftr-475	144	33	in	in	ADP
ftr-475	144	34	later	late	ADJ
ftr-475	144	35	periods	period	NOUN
ftr-475	144	36	and	and	CCONJ
ftr-475	144	37	generate	generate	VERB
ftr-475	144	38	offsetting	offset	VERB
ftr-475	144	39	losses	loss	NOUN
ftr-475	144	40	to	to	ADP
ftr-475	144	41	the	the	DET
ftr-475	144	42	equity	equity	NOUN
ftr-475	144	43	holder	holder	NOUN
ftr-475	144	44	.	.	PUNCT
ftr-475	145	1	timing	timing	NOUN
ftr-475	145	2	differences	difference	NOUN
ftr-475	145	3	can	can	AUX
ftr-475	145	4	arise	arise	VERB
ftr-475	145	5	for	for	ADP
ftr-475	145	6	a	a	DET
ftr-475	145	7	number	number	NOUN
ftr-475	145	8	of	of	ADP
ftr-475	145	9	reasons	reason	NOUN
ftr-475	145	10	,	,	PUNCT
ftr-475	145	11	but	but	CCONJ
ftr-475	145	12	the	the	DET
ftr-475	145	13	principal	principal	ADJ
ftr-475	145	14	cause	cause	NOUN
ftr-475	145	15	,	,	PUNCT
ftr-475	145	16	discussed	discuss	VERB
ftr-475	145	17	in	in	ADP
ftr-475	145	18	greater	great	ADJ
ftr-475	145	19	detail	detail	NOUN
ftr-475	145	20	11	11	NUM
ftr-475	145	21	.	.	PUNCT
ftr-475	146	1	with	with	ADP
ftr-475	146	2	only	only	ADJ
ftr-475	146	3	limited	limited	ADJ
ftr-475	146	4	exceptions	exception	NOUN
ftr-475	146	5	,	,	PUNCT
ftr-475	146	6	an	an	DET
ftr-475	146	7	entity	entity	NOUN
ftr-475	146	8	will	will	AUX
ftr-475	146	9	not	not	PART
ftr-475	146	10	qualify	qualify	VERB
ftr-475	146	11	as	as	ADP
ftr-475	146	12	a	a	DET
ftr-475	146	13	trust	trust	NOUN
ftr-475	146	14	if	if	SCONJ
ftr-475	146	15	it	it	PRON
ftr-475	146	16	possesses	possess	VERB
ftr-475	146	17	more	more	ADJ
ftr-475	146	18	than	than	ADP
ftr-475	146	19	one	one	NUM
ftr-475	146	20	class	class	NOUN
ftr-475	146	21	of	of	ADP
ftr-475	146	22	ownership	ownership	NOUN
ftr-475	146	23	interests	interest	NOUN
ftr-475	146	24	,	,	PUNCT
ftr-475	146	25	defined	define	VERB
ftr-475	146	26	as	as	ADP
ftr-475	146	27	different	different	ADJ
ftr-475	146	28	rights	right	NOUN
ftr-475	146	29	or	or	CCONJ
ftr-475	146	30	priorities	priority	NOUN
ftr-475	146	31	with	with	ADP
ftr-475	146	32	respect	respect	NOUN
ftr-475	146	33	to	to	ADP
ftr-475	146	34	trust	trust	NOUN
ftr-475	146	35	income	income	NOUN
ftr-475	146	36	.	.	PUNCT
ftr-475	147	1	rather	rather	ADV
ftr-475	147	2	,	,	PUNCT
ftr-475	147	3	such	such	DET
ftr-475	147	4	an	an	DET
ftr-475	147	5	entity	entity	NOUN
ftr-475	147	6	will	will	AUX
ftr-475	147	7	constitute	constitute	VERB
ftr-475	147	8	a	a	DET
ftr-475	147	9	partnership	partnership	NOUN
ftr-475	147	10	or	or	CCONJ
ftr-475	147	11	a	a	DET
ftr-475	147	12	corporation	corporation	NOUN
ftr-475	147	13	.	.	PUNCT
ftr-475	148	1	this	this	PRON
ftr-475	148	2	greatly	greatly	ADV
ftr-475	148	3	limits	limit	VERB
ftr-475	148	4	flexibility	flexibility	NOUN
ftr-475	148	5	in	in	ADP
ftr-475	148	6	dividing	divide	VERB
ftr-475	148	7	up	up	ADP
ftr-475	148	8	cash	cash	NOUN
ftr-475	148	9	flows	flow	NOUN
ftr-475	148	10	.	.	PUNCT
ftr-475	149	1	see	see	VERB
ftr-475	149	2	generally	generally	ADV
ftr-475	149	3	reid	reid	PROPN
ftr-475	149	4	a.	a.	PROPN
ftr-475	149	5	mandel	mandel	PROPN
ftr-475	149	6	.	.	PUNCT
ftr-475	150	1	investment	investment	NOUN
ftr-475	150	2	yields	yield	NOUN
ftr-475	150	3	:	:	PUNCT
ftr-475	150	4	tax	tax	NOUN
ftr-475	150	5	consequences	consequence	NOUN
ftr-475	150	6	of	of	ADP
ftr-475	150	7	bifurcations	bifurcation	NOUN
ftr-475	150	8	,	,	PUNCT
ftr-475	150	9	layering	layering	NOUN
ftr-475	150	10	,	,	PUNCT
ftr-475	150	11	tiering	tiering	NOUN
ftr-475	150	12	and	and	CCONJ
ftr-475	150	13	differentiation	differentiation	NOUN
ftr-475	150	14	:	:	PUNCT
ftr-475	150	15	a	a	DET
ftr-475	150	16	study	study	NOUN
ftr-475	150	17	in	in	ADP
ftr-475	150	18	income	income	NOUN
ftr-475	150	19	and	and	CCONJ
ftr-475	150	20	principal	principal	ADJ
ftr-475	150	21	gene	gene	NOUN
ftr-475	150	22	-	-	PUNCT
ftr-475	150	23	splicing	splicing	NOUN
ftr-475	150	24	,	,	PUNCT
ftr-475	150	25	65	65	NUM
ftr-475	150	26	taxes	taxis	NOUN
ftr-475	150	27	965	965	NUM
ftr-475	150	28	(	(	PUNCT
ftr-475	150	29	1987	1987	NUM
ftr-475	150	30	)	)	PUNCT
ftr-475	150	31	(	(	PUNCT
ftr-475	150	32	discussing	discuss	VERB
ftr-475	150	33	the	the	DET
ftr-475	150	34	major	major	ADJ
ftr-475	150	35	alternatives	alternative	NOUN
ftr-475	150	36	to	to	ADP
ftr-475	150	37	remics	remic	NOUN
ftr-475	150	38	for	for	ADP
ftr-475	150	39	those	those	PRON
ftr-475	150	40	interested	interested	ADJ
ftr-475	150	41	in	in	ADP
ftr-475	150	42	division	division	NOUN
ftr-475	150	43	of	of	ADP
ftr-475	150	44	income	income	NOUN
ftr-475	150	45	streams	stream	NOUN
ftr-475	150	46	among	among	ADP
ftr-475	150	47	investors	investor	NOUN
ftr-475	150	48	with	with	ADP
ftr-475	150	49	differing	differ	VERB
ftr-475	150	50	goals	goal	NOUN
ftr-475	150	51	)	)	PUNCT
ftr-475	150	52	.	.	PUNCT
ftr-475	151	1	12	12	NUM
ftr-475	151	2	.	.	PUNCT
ftr-475	152	1	see	see	VERB
ftr-475	152	2	infra	infra	NOUN
ftr-475	152	3	note	note	VERB
ftr-475	152	4	30	30	NUM
ftr-475	152	5	(	(	PUNCT
ftr-475	152	6	discussing	discuss	VERB
ftr-475	152	7	the	the	DET
ftr-475	152	8	analogy	analogy	NOUN
ftr-475	152	9	to	to	ADP
ftr-475	152	10	limited	limit	VERB
ftr-475	152	11	partnerships	partnership	NOUN
ftr-475	152	12	)	)	PUNCT
ftr-475	152	13	.	.	PUNCT
ftr-475	153	1	13	13	NUM
ftr-475	153	2	.	.	PUNCT
ftr-475	154	1	in	in	ADP
ftr-475	154	2	addition	addition	NOUN
ftr-475	154	3	,	,	PUNCT
ftr-475	154	4	the	the	DET
ftr-475	154	5	lack	lack	NOUN
ftr-475	154	6	of	of	ADP
ftr-475	154	7	residual	residual	ADJ
ftr-475	154	8	equity	equity	NOUN
ftr-475	154	9	creates	create	VERB
ftr-475	154	10	a	a	DET
ftr-475	154	11	concern	concern	NOUN
ftr-475	154	12	that	that	SCONJ
ftr-475	154	13	the	the	DET
ftr-475	154	14	issuer	issuer	NOUN
ftr-475	154	15	has	have	AUX
ftr-475	154	16	,	,	PUNCT
ftr-475	154	17	in	in	ADP
ftr-475	154	18	reality	reality	NOUN
ftr-475	154	19	,	,	PUNCT
ftr-475	154	20	sold	sell	VERB
ftr-475	154	21	the	the	DET
ftr-475	154	22	securitized	securitized	ADJ
ftr-475	154	23	assets	asset	NOUN
ftr-475	154	24	to	to	ADP
ftr-475	154	25	the	the	DET
ftr-475	154	26	debt	debt	NOUN
ftr-475	154	27	holders	holder	NOUN
ftr-475	154	28	and	and	CCONJ
ftr-475	154	29	that	that	SCONJ
ftr-475	154	30	such	such	ADJ
ftr-475	154	31	assets	asset	NOUN
ftr-475	154	32	are	be	AUX
ftr-475	154	33	being	be	AUX
ftr-475	154	34	held	hold	VERB
ftr-475	154	35	in	in	ADP
ftr-475	154	36	trust	trust	NOUN
ftr-475	154	37	for	for	ADP
ftr-475	154	38	the	the	DET
ftr-475	154	39	holders	holder	NOUN
ftr-475	154	40	,	,	PUNCT
ftr-475	154	41	which	which	PRON
ftr-475	154	42	trust	trust	VERB
ftr-475	154	43	itself	itself	PRON
ftr-475	154	44	would	would	AUX
ftr-475	154	45	risk	risk	VERB
ftr-475	154	46	corporate	corporate	ADJ
ftr-475	154	47	characterization	characterization	NOUN
ftr-475	154	48	if	if	SCONJ
ftr-475	154	49	there	there	PRON
ftr-475	154	50	were	be	VERB
ftr-475	154	51	multiple	multiple	ADJ
ftr-475	154	52	classes	class	NOUN
ftr-475	154	53	of	of	ADP
ftr-475	154	54	debt	debt	NOUN
ftr-475	154	55	holders	holder	NOUN
ftr-475	154	56	.	.	PUNCT
ftr-475	155	1	see	see	VERB
ftr-475	155	2	john	john	PROPN
ftr-475	155	3	p.	p.	PROPN
ftr-475	155	4	simon	simon	PROPN
ftr-475	155	5	.	.	PUNCT
ftr-475	156	1	selected	select	VERB
ftr-475	156	2	federal	federal	ADJ
ftr-475	156	3	income	income	NOUN
ftr-475	156	4	tax	tax	NOUN
ftr-475	156	5	aspects	aspect	NOUN
ftr-475	156	6	of	of	ADP
ftr-475	156	7	securitizing	securitize	VERB
ftr-475	156	8	debt	debt	NOUN
ftr-475	156	9	obligations	obligation	NOUN
ftr-475	156	10	,	,	PUNCT
ftr-475	156	11	66	66	NUM
ftr-475	156	12	taxes	taxis	NOUN
ftr-475	156	13	897	897	NUM
ftr-475	156	14	,	,	PUNCT
ftr-475	156	15	903	903	NUM
ftr-475	156	16	(	(	PUNCT
ftr-475	156	17	1988	1988	NUM
ftr-475	156	18	)	)	PUNCT
ftr-475	156	19	.	.	PUNCT
ftr-475	157	1	19941	19941	NUM
ftr-475	157	2	florida	florida	PROPN
ftr-475	157	3	tax	tax	PROPN
ftr-475	157	4	review	review	NOUN
ftr-475	157	5	below	below	ADV
ftr-475	157	6	,	,	PUNCT
ftr-475	157	7	is	be	AUX
ftr-475	157	8	the	the	DET
ftr-475	157	9	so	so	ADV
ftr-475	157	10	-	-	PUNCT
ftr-475	157	11	called	call	VERB
ftr-475	157	12	"	"	PUNCT
ftr-475	157	13	tranching	tranche	VERB
ftr-475	157	14	"	"	PUNCT
ftr-475	157	15	of	of	ADP
ftr-475	157	16	the	the	DET
ftr-475	157	17	debt	debt	NOUN
ftr-475	157	18	obligations	obligation	NOUN
ftr-475	157	19	and	and	CCONJ
ftr-475	157	20	the	the	DET
ftr-475	157	21	term	term	NOUN
ftr-475	157	22	structure	structure	NOUN
ftr-475	157	23	of	of	ADP
ftr-475	157	24	interest	interest	NOUN
ftr-475	157	25	rates	rate	NOUN
ftr-475	157	26	.	.	PUNCT
ftr-475	158	1	4	4	NUM
ftr-475	158	2	income	income	NOUN
ftr-475	158	3	and	and	CCONJ
ftr-475	158	4	deductions	deduction	NOUN
ftr-475	158	5	created	create	VERB
ftr-475	158	6	by	by	ADP
ftr-475	158	7	timing	time	VERB
ftr-475	158	8	differences	difference	NOUN
ftr-475	158	9	will	will	AUX
ftr-475	158	10	ultimately	ultimately	ADV
ftr-475	158	11	offset	offset	VERB
ftr-475	158	12	each	each	DET
ftr-475	158	13	other	other	ADJ
ftr-475	158	14	and	and	CCONJ
ftr-475	158	15	net	net	NOUN
ftr-475	158	16	to	to	ADP
ftr-475	158	17	zero	zero	NUM
ftr-475	158	18	.	.	PUNCT
ftr-475	159	1	however	however	ADV
ftr-475	159	2	,	,	PUNCT
ftr-475	159	3	timing	timing	NOUN
ftr-475	159	4	is	be	AUX
ftr-475	159	5	everything	everything	PRON
ftr-475	159	6	and	and	CCONJ
ftr-475	159	7	the	the	DET
ftr-475	159	8	pain	pain	NOUN
ftr-475	159	9	of	of	ADP
ftr-475	159	10	a	a	DET
ftr-475	159	11	substantial	substantial	ADJ
ftr-475	159	12	tax	tax	NOUN
ftr-475	159	13	liability	liability	NOUN
ftr-475	159	14	on	on	ADP
ftr-475	159	15	phantom	phantom	ADJ
ftr-475	159	16	income	income	NOUN
ftr-475	159	17	in	in	ADP
ftr-475	159	18	one	one	NUM
ftr-475	159	19	year	year	NOUN
ftr-475	159	20	is	be	AUX
ftr-475	159	21	only	only	ADV
ftr-475	159	22	partially	partially	ADV
ftr-475	159	23	eased	ease	VERB
ftr-475	159	24	by	by	ADP
ftr-475	159	25	the	the	DET
ftr-475	159	26	prospect	prospect	NOUN
ftr-475	159	27	of	of	ADP
ftr-475	159	28	offsetting	offset	VERB
ftr-475	159	29	phantom	phantom	ADJ
ftr-475	159	30	losses	loss	NOUN
ftr-475	159	31	in	in	ADP
ftr-475	159	32	a	a	DET
ftr-475	159	33	later	later	ADJ
ftr-475	159	34	year	year	NOUN
ftr-475	159	35	.	.	PUNCT
ftr-475	160	1	remic	remic	ADJ
ftr-475	160	2	residual	residual	ADJ
ftr-475	160	3	interests	interest	NOUN
ftr-475	160	4	are	be	AUX
ftr-475	160	5	a	a	DET
ftr-475	160	6	special	special	ADJ
ftr-475	160	7	type	type	NOUN
ftr-475	160	8	of	of	ADP
ftr-475	160	9	residual	residual	ADJ
ftr-475	160	10	equity	equity	NOUN
ftr-475	160	11	interest	interest	NOUN
ftr-475	160	12	in	in	ADP
ftr-475	160	13	a	a	DET
ftr-475	160	14	pay	pay	NOUN
ftr-475	160	15	-	-	PUNCT
ftr-475	160	16	through	through	ADP
ftr-475	160	17	arrangement	arrangement	NOUN
ftr-475	160	18	.	.	PUNCT
ftr-475	161	1	like	like	ADP
ftr-475	161	2	the	the	DET
ftr-475	161	3	equity	equity	NOUN
ftr-475	161	4	holder	holder	NOUN
ftr-475	161	5	in	in	ADP
ftr-475	161	6	a	a	DET
ftr-475	161	7	non	non	ADJ
ftr-475	161	8	-	-	ADJ
ftr-475	161	9	remic	remic	ADJ
ftr-475	161	10	paythrough	paythrough	ADJ
ftr-475	161	11	arrangement	arrangement	NOUN
ftr-475	161	12	,	,	PUNCT
ftr-475	161	13	the	the	DET
ftr-475	161	14	remic	remic	ADJ
ftr-475	161	15	residual	residual	ADJ
ftr-475	161	16	interest	interest	NOUN
ftr-475	161	17	holder	holder	NOUN
ftr-475	161	18	is	be	AUX
ftr-475	161	19	taxable	taxable	ADJ
ftr-475	161	20	on	on	ADP
ftr-475	161	21	the	the	DET
ftr-475	161	22	remainders	remainder	NOUN
ftr-475	161	23	and	and	CCONJ
ftr-475	161	24	bears	bear	VERB
ftr-475	161	25	burden	burden	NOUN
ftr-475	161	26	of	of	ADP
ftr-475	161	27	timing	timing	NOUN
ftr-475	161	28	differences	difference	NOUN
ftr-475	161	29	.	.	PUNCT
ftr-475	162	1	frequently	frequently	ADV
ftr-475	162	2	the	the	DET
ftr-475	162	3	residual	residual	ADJ
ftr-475	162	4	interest	interest	NOUN
ftr-475	162	5	is	be	AUX
ftr-475	162	6	viewed	view	VERB
ftr-475	162	7	as	as	ADP
ftr-475	162	8	a	a	DET
ftr-475	162	9	cost	cost	NOUN
ftr-475	162	10	or	or	CCONJ
ftr-475	162	11	inefficiency	inefficiency	NOUN
ftr-475	162	12	in	in	ADP
ftr-475	162	13	a	a	DET
ftr-475	162	14	remic	remic	ADJ
ftr-475	162	15	securitization	securitization	NOUN
ftr-475	162	16	;	;	PUNCT
ftr-475	162	17	the	the	DET
ftr-475	162	18	sponsor	sponsor	NOUN
ftr-475	162	19	of	of	ADP
ftr-475	162	20	the	the	DET
ftr-475	162	21	remic	remic	NOUN
ftr-475	162	22	generally	generally	ADV
ftr-475	162	23	could	could	AUX
ftr-475	162	24	realize	realize	VERB
ftr-475	162	25	a	a	DET
ftr-475	162	26	better	well	ADJ
ftr-475	162	27	return	return	NOUN
ftr-475	162	28	from	from	ADP
ftr-475	162	29	the	the	DET
ftr-475	162	30	securitization	securitization	NOUN
ftr-475	162	31	if	if	SCONJ
ftr-475	162	32	no	no	DET
ftr-475	162	33	residual	residual	ADJ
ftr-475	162	34	interest	interest	NOUN
ftr-475	162	35	were	be	AUX
ftr-475	162	36	created	create	VERB
ftr-475	162	37	.	.	PUNCT
ftr-475	163	1	as	as	ADP
ftr-475	163	2	a	a	DET
ftr-475	163	3	result	result	NOUN
ftr-475	163	4	,	,	PUNCT
ftr-475	163	5	there	there	PRON
ftr-475	163	6	is	be	VERB
ftr-475	163	7	pressure	pressure	NOUN
ftr-475	163	8	to	to	PART
ftr-475	163	9	minimize	minimize	VERB
ftr-475	163	10	the	the	DET
ftr-475	163	11	amount	amount	NOUN
ftr-475	163	12	of	of	ADP
ftr-475	163	13	cash	cash	NOUN
ftr-475	163	14	to	to	PART
ftr-475	163	15	which	which	PRON
ftr-475	163	16	a	a	DET
ftr-475	163	17	residual	residual	ADJ
ftr-475	163	18	interest	interest	NOUN
ftr-475	163	19	is	be	AUX
ftr-475	163	20	entitled	entitle	VERB
ftr-475	163	21	,	,	PUNCT
ftr-475	163	22	so	so	SCONJ
ftr-475	163	23	that	that	SCONJ
ftr-475	163	24	today	today	NOUN
ftr-475	163	25	many	many	ADJ
ftr-475	163	26	residual	residual	ADJ
ftr-475	163	27	interests	interest	NOUN
ftr-475	163	28	are	be	AUX
ftr-475	163	29	entitled	entitle	VERB
ftr-475	163	30	to	to	PART
ftr-475	163	31	minimal	minimal	VERB
ftr-475	163	32	or	or	CCONJ
ftr-475	163	33	even	even	ADV
ftr-475	163	34	zero	zero	NUM
ftr-475	163	35	cash	cash	NOUN
ftr-475	163	36	flow	flow	NOUN
ftr-475	163	37	from	from	ADP
ftr-475	163	38	the	the	DET
ftr-475	163	39	remic	remic	NOUN
ftr-475	163	40	.	.	PUNCT
ftr-475	164	1	for	for	ADP
ftr-475	164	2	example	example	NOUN
ftr-475	164	3	,	,	PUNCT
ftr-475	164	4	assume	assume	VERB
ftr-475	164	5	a	a	DET
ftr-475	164	6	remic	remic	NOUN
ftr-475	164	7	is	be	AUX
ftr-475	164	8	formed	form	VERB
ftr-475	164	9	by	by	ADP
ftr-475	164	10	contributing	contribute	VERB
ftr-475	164	11	to	to	ADP
ftr-475	164	12	it	it	PRON
ftr-475	164	13	mortgages	mortgage	VERB
ftr-475	164	14	with	with	ADP
ftr-475	164	15	an	an	DET
ftr-475	164	16	aggregate	aggregate	ADJ
ftr-475	164	17	principal	principal	ADJ
ftr-475	164	18	amount	amount	NOUN
ftr-475	164	19	of	of	ADP
ftr-475	164	20	$	$	SYM
ftr-475	164	21	100	100	NUM
ftr-475	164	22	,	,	PUNCT
ftr-475	164	23	each	each	PRON
ftr-475	164	24	of	of	ADP
ftr-475	164	25	which	which	PRON
ftr-475	164	26	pays	pay	VERB
ftr-475	164	27	interest	interest	NOUN
ftr-475	164	28	at	at	ADP
ftr-475	164	29	a	a	DET
ftr-475	164	30	fixed	fix	VERB
ftr-475	164	31	rate	rate	NOUN
ftr-475	164	32	of	of	ADP
ftr-475	164	33	7	7	NUM
ftr-475	164	34	%	%	NOUN
ftr-475	164	35	.	.	PUNCT
ftr-475	165	1	the	the	DET
ftr-475	165	2	remic	remic	NOUN
ftr-475	165	3	in	in	ADP
ftr-475	165	4	turn	turn	NOUN
ftr-475	165	5	issues	issue	NOUN
ftr-475	165	6	two	two	NUM
ftr-475	165	7	regular	regular	ADJ
ftr-475	165	8	interests	interest	NOUN
ftr-475	165	9	,	,	PUNCT
ftr-475	165	10	class	class	NOUN
ftr-475	165	11	a	a	NOUN
ftr-475	165	12	and	and	CCONJ
ftr-475	165	13	class	class	NOUN
ftr-475	165	14	b	b	PROPN
ftr-475	165	15	,	,	PUNCT
ftr-475	165	16	which	which	PRON
ftr-475	165	17	are	be	AUX
ftr-475	165	18	entitled	entitle	VERB
ftr-475	165	19	,	,	PUNCT
ftr-475	165	20	respectively	respectively	ADV
ftr-475	165	21	,	,	PUNCT
ftr-475	165	22	to	to	ADP
ftr-475	165	23	principal	principal	NOUN
ftr-475	165	24	of	of	ADP
ftr-475	165	25	$	$	SYM
ftr-475	165	26	75	75	NUM
ftr-475	165	27	and	and	CCONJ
ftr-475	165	28	interest	interest	NOUN
ftr-475	165	29	at	at	ADP
ftr-475	165	30	the	the	DET
ftr-475	165	31	rate	rate	NOUN
ftr-475	165	32	of	of	ADP
ftr-475	165	33	7	7	NUM
ftr-475	165	34	%	%	NOUN
ftr-475	165	35	and	and	CCONJ
ftr-475	165	36	principal	principal	NOUN
ftr-475	165	37	of	of	ADP
ftr-475	165	38	$	$	SYM
ftr-475	165	39	25	25	NUM
ftr-475	165	40	and	and	CCONJ
ftr-475	165	41	interest	interest	NOUN
ftr-475	165	42	at	at	ADP
ftr-475	165	43	the	the	DET
ftr-475	165	44	rate	rate	NOUN
ftr-475	165	45	of	of	ADP
ftr-475	165	46	7	7	NUM
ftr-475	165	47	%	%	NOUN
ftr-475	165	48	.	.	PUNCT
ftr-475	166	1	clearly	clearly	ADV
ftr-475	166	2	,	,	PUNCT
ftr-475	166	3	there	there	PRON
ftr-475	166	4	are	be	VERB
ftr-475	166	5	no	no	DET
ftr-475	166	6	remainders	remainder	NOUN
ftr-475	166	7	for	for	ADP
ftr-475	166	8	the	the	DET
ftr-475	166	9	residual	residual	ADJ
ftr-475	166	10	interest	interest	NOUN
ftr-475	166	11	;	;	PUNCT
ftr-475	166	12	all	all	PRON
ftr-475	166	13	of	of	ADP
ftr-475	166	14	the	the	DET
ftr-475	166	15	cash	cash	NOUN
ftr-475	166	16	flow	flow	NOUN
ftr-475	166	17	from	from	ADP
ftr-475	166	18	the	the	DET
ftr-475	166	19	mortgages	mortgage	NOUN
ftr-475	166	20	has	have	AUX
ftr-475	166	21	been	be	AUX
ftr-475	166	22	dedicated	dedicate	VERB
ftr-475	166	23	to	to	ADP
ftr-475	166	24	the	the	DET
ftr-475	166	25	class	class	NOUN
ftr-475	166	26	a	a	NOUN
ftr-475	166	27	and	and	CCONJ
ftr-475	166	28	class	class	NOUN
ftr-475	166	29	b	b	NOUN
ftr-475	166	30	regular	regular	ADJ
ftr-475	166	31	interests	interest	NOUN
ftr-475	166	32	.	.	PUNCT
ftr-475	167	1	as	as	ADP
ftr-475	167	2	a	a	DET
ftr-475	167	3	result	result	NOUN
ftr-475	167	4	,	,	PUNCT
ftr-475	167	5	the	the	DET
ftr-475	167	6	residual	residual	ADJ
ftr-475	167	7	interest	interest	NOUN
ftr-475	167	8	will	will	AUX
ftr-475	167	9	be	be	AUX
ftr-475	167	10	issued	issue	VERB
ftr-475	167	11	with	with	ADP
ftr-475	167	12	a	a	DET
ftr-475	167	13	zero	zero	NUM
ftr-475	167	14	cash	cash	NOUN
ftr-475	167	15	flow	flow	NOUN
ftr-475	167	16	entitlement	entitlement	NOUN
ftr-475	167	17	.	.	PUNCT
ftr-475	168	1	5	5	NUM
ftr-475	168	2	in	in	ADP
ftr-475	168	3	this	this	DET
ftr-475	168	4	case	case	NOUN
ftr-475	168	5	,	,	PUNCT
ftr-475	168	6	as	as	SCONJ
ftr-475	168	7	we	we	PRON
ftr-475	168	8	will	will	AUX
ftr-475	168	9	see	see	VERB
ftr-475	168	10	later	later	ADV
ftr-475	168	11	,	,	PUNCT
ftr-475	168	12	the	the	DET
ftr-475	168	13	residual	residual	ADJ
ftr-475	168	14	interest	interest	NOUN
ftr-475	168	15	is	be	AUX
ftr-475	168	16	effectively	effectively	ADV
ftr-475	168	17	reduced	reduce	VERB
ftr-475	168	18	to	to	ADP
ftr-475	168	19	no	no	PRON
ftr-475	168	20	more	more	ADJ
ftr-475	168	21	than	than	ADP
ftr-475	168	22	an	an	DET
ftr-475	168	23	agreement	agreement	NOUN
ftr-475	168	24	by	by	ADP
ftr-475	168	25	the	the	DET
ftr-475	168	26	holder	holder	NOUN
ftr-475	168	27	to	to	PART
ftr-475	168	28	assume	assume	VERB
ftr-475	168	29	the	the	DET
ftr-475	168	30	remic	remic	NOUN
ftr-475	168	31	's	's	PART
ftr-475	168	32	tax	tax	NOUN
ftr-475	168	33	liability	liability	NOUN
ftr-475	168	34	in	in	ADP
ftr-475	168	35	exchange	exchange	NOUN
ftr-475	168	36	for	for	ADP
ftr-475	168	37	an	an	DET
ftr-475	168	38	up	up	ADJ
ftr-475	168	39	-	-	PUNCT
ftr-475	168	40	front	front	NOUN
ftr-475	168	41	payment	payment	NOUN
ftr-475	168	42	.	.	PUNCT
ftr-475	169	1	on	on	ADP
ftr-475	169	2	occasion	occasion	NOUN
ftr-475	169	3	,	,	PUNCT
ftr-475	169	4	however	however	ADV
ftr-475	169	5	,	,	PUNCT
ftr-475	169	6	structuring	structuring	NOUN
ftr-475	169	7	considerations	consideration	NOUN
ftr-475	169	8	will	will	AUX
ftr-475	169	9	necessitate	necessitate	VERB
ftr-475	169	10	that	that	SCONJ
ftr-475	169	11	a	a	DET
ftr-475	169	12	residual	residual	ADJ
ftr-475	169	13	interest	interest	NOUN
ftr-475	169	14	possess	possess	NOUN
ftr-475	169	15	material	material	ADJ
ftr-475	169	16	economic	economic	ADJ
ftr-475	169	17	terms	term	NOUN
ftr-475	169	18	.	.	PUNCT
ftr-475	170	1	for	for	ADP
ftr-475	170	2	example	example	NOUN
ftr-475	170	3	,	,	PUNCT
ftr-475	170	4	in	in	ADP
ftr-475	170	5	one	one	NUM
ftr-475	170	6	type	type	NOUN
ftr-475	170	7	of	of	ADP
ftr-475	170	8	remic	remic	NOUN
ftr-475	170	9	that	that	PRON
ftr-475	170	10	has	have	AUX
ftr-475	170	11	recently	recently	ADV
ftr-475	170	12	begun	begin	VERB
ftr-475	170	13	to	to	PART
ftr-475	170	14	appear	appear	VERB
ftr-475	170	15	,	,	PUNCT
ftr-475	170	16	an	an	DET
ftr-475	170	17	"	"	PUNCT
ftr-475	170	18	interest	interest	NOUN
ftr-475	170	19	only	only	ADV
ftr-475	170	20	"	"	PUNCT
ftr-475	170	21	or	or	CCONJ
ftr-475	170	22	10	10	NUM
ftr-475	170	23	instrument	instrument	NOUN
ftr-475	170	24	and	and	CCONJ
ftr-475	170	25	a	a	DET
ftr-475	170	26	"	"	PUNCT
ftr-475	170	27	principal	principal	NOUN
ftr-475	170	28	only	only	ADV
ftr-475	170	29	"	"	PUNCT
ftr-475	170	30	or	or	CCONJ
ftr-475	170	31	po	po	NOUN
ftr-475	170	32	instrument	instrument	NOUN
ftr-475	170	33	are	be	AUX
ftr-475	170	34	contributed	contribute	VERB
ftr-475	170	35	to	to	ADP
ftr-475	170	36	a	a	DET
ftr-475	170	37	remic	remic	NOUN
ftr-475	170	38	.	.	PUNCT
ftr-475	171	1	"6	"6	PROPN
ftr-475	171	2	assume	assume	VERB
ftr-475	171	3	that	that	SCONJ
ftr-475	171	4	the	the	DET
ftr-475	171	5	10	10	NUM
ftr-475	171	6	pays	pay	VERB
ftr-475	171	7	interest	interest	NOUN
ftr-475	171	8	at	at	ADP
ftr-475	171	9	the	the	DET
ftr-475	171	10	rate	rate	NOUN
ftr-475	171	11	of	of	ADP
ftr-475	171	12	8	8	NUM
ftr-475	171	13	%	%	NOUN
ftr-475	171	14	on	on	ADP
ftr-475	171	15	a	a	DET
ftr-475	171	16	reference	reference	NOUN
ftr-475	171	17	14	14	NUM
ftr-475	171	18	.	.	PUNCT
ftr-475	172	1	see	see	VERB
ftr-475	172	2	infra	infra	NOUN
ftr-475	172	3	part	part	NOUN
ftr-475	172	4	v.a	v.a	PROPN
ftr-475	172	5	.	.	PROPN
ftr-475	172	6	15	15	NUM
ftr-475	172	7	.	.	PUNCT
ftr-475	173	1	although	although	SCONJ
ftr-475	173	2	a	a	DET
ftr-475	173	3	residual	residual	ADJ
ftr-475	173	4	interest	interest	NOUN
ftr-475	173	5	is	be	AUX
ftr-475	173	6	issued	issue	VERB
ftr-475	173	7	with	with	ADP
ftr-475	173	8	zero	zero	NUM
ftr-475	173	9	cash	cash	NOUN
ftr-475	173	10	flow	flow	NOUN
ftr-475	173	11	entitlement	entitlement	NOUN
ftr-475	173	12	,	,	PUNCT
ftr-475	173	13	the	the	DET
ftr-475	173	14	holder	holder	NOUN
ftr-475	173	15	is	be	AUX
ftr-475	173	16	nevertheless	nevertheless	ADV
ftr-475	173	17	the	the	DET
ftr-475	173	18	equity	equity	NOUN
ftr-475	173	19	stakeholder	stakeholder	NOUN
ftr-475	173	20	in	in	ADP
ftr-475	173	21	the	the	DET
ftr-475	173	22	remic	remic	NOUN
ftr-475	173	23	and	and	CCONJ
ftr-475	173	24	is	be	AUX
ftr-475	173	25	entitled	entitle	VERB
ftr-475	173	26	to	to	ADP
ftr-475	173	27	any	any	DET
ftr-475	173	28	cash	cash	NOUN
ftr-475	173	29	that	that	PRON
ftr-475	173	30	is	be	AUX
ftr-475	173	31	not	not	PART
ftr-475	173	32	needed	need	VERB
ftr-475	173	33	to	to	PART
ftr-475	173	34	pay	pay	VERB
ftr-475	173	35	the	the	DET
ftr-475	173	36	class	class	NOUN
ftr-475	173	37	a	a	NOUN
ftr-475	173	38	and	and	CCONJ
ftr-475	173	39	class	class	NOUN
ftr-475	173	40	b	b	NOUN
ftr-475	173	41	regular	regular	ADJ
ftr-475	173	42	interests	interest	NOUN
ftr-475	173	43	.	.	PUNCT
ftr-475	174	1	possibly	possibly	ADV
ftr-475	174	2	,	,	PUNCT
ftr-475	174	3	stray	stray	VERB
ftr-475	174	4	cash	cash	NOUN
ftr-475	174	5	amounts	amount	NOUN
ftr-475	174	6	will	will	AUX
ftr-475	174	7	appear	appear	VERB
ftr-475	174	8	from	from	ADP
ftr-475	174	9	time	time	NOUN
ftr-475	174	10	to	to	ADP
ftr-475	174	11	time	time	NOUN
ftr-475	174	12	,	,	PUNCT
ftr-475	174	13	which	which	PRON
ftr-475	174	14	the	the	DET
ftr-475	174	15	residual	residual	ADJ
ftr-475	174	16	interest	interest	NOUN
ftr-475	174	17	will	will	AUX
ftr-475	174	18	get	get	VERB
ftr-475	174	19	.	.	PUNCT
ftr-475	175	1	for	for	ADP
ftr-475	175	2	example	example	NOUN
ftr-475	175	3	,	,	PUNCT
ftr-475	175	4	if	if	SCONJ
ftr-475	175	5	a	a	DET
ftr-475	175	6	remic	remic	NOUN
ftr-475	175	7	sells	sell	VERB
ftr-475	175	8	a	a	DET
ftr-475	175	9	mortgage	mortgage	NOUN
ftr-475	175	10	at	at	ADP
ftr-475	175	11	a	a	DET
ftr-475	175	12	premium	premium	NOUN
ftr-475	175	13	(	(	PUNCT
ftr-475	175	14	probably	probably	ADV
ftr-475	175	15	an	an	DET
ftr-475	175	16	unlikely	unlikely	ADJ
ftr-475	175	17	occurrence	occurrence	NOUN
ftr-475	175	18	)	)	PUNCT
ftr-475	175	19	,	,	PUNCT
ftr-475	175	20	the	the	DET
ftr-475	175	21	premium	premium	NOUN
ftr-475	175	22	typically	typically	ADV
ftr-475	175	23	would	would	AUX
ftr-475	175	24	go	go	VERB
ftr-475	175	25	to	to	ADP
ftr-475	175	26	the	the	DET
ftr-475	175	27	residual	residual	ADJ
ftr-475	175	28	holder	holder	NOUN
ftr-475	175	29	.	.	PUNCT
ftr-475	176	1	generally	generally	ADV
ftr-475	176	2	,	,	PUNCT
ftr-475	176	3	disclosure	disclosure	NOUN
ftr-475	176	4	in	in	ADP
ftr-475	176	5	the	the	DET
ftr-475	176	6	offering	offering	NOUN
ftr-475	176	7	documents	document	NOUN
ftr-475	176	8	for	for	ADP
ftr-475	176	9	such	such	ADJ
ftr-475	176	10	residual	residual	ADJ
ftr-475	176	11	interests	interest	NOUN
ftr-475	176	12	will	will	AUX
ftr-475	176	13	state	state	VERB
ftr-475	176	14	that	that	SCONJ
ftr-475	176	15	it	it	PRON
ftr-475	176	16	is	be	AUX
ftr-475	176	17	not	not	PART
ftr-475	176	18	expected	expect	VERB
ftr-475	176	19	that	that	SCONJ
ftr-475	176	20	there	there	PRON
ftr-475	176	21	will	will	AUX
ftr-475	176	22	be	be	AUX
ftr-475	176	23	material	material	ADJ
ftr-475	176	24	amounts	amount	NOUN
ftr-475	176	25	of	of	ADP
ftr-475	176	26	such	such	ADJ
ftr-475	176	27	stray	stray	ADJ
ftr-475	176	28	cash	cash	NOUN
ftr-475	176	29	.	.	PUNCT
ftr-475	177	1	16	16	NUM
ftr-475	177	2	.	.	PUNCT
ftr-475	178	1	the	the	DET
ftr-475	178	2	10	10	NUM
ftr-475	178	3	is	be	AUX
ftr-475	178	4	an	an	DET
ftr-475	178	5	instrument	instrument	NOUN
ftr-475	178	6	that	that	PRON
ftr-475	178	7	represents	represent	VERB
ftr-475	178	8	the	the	DET
ftr-475	178	9	right	right	NOUN
ftr-475	178	10	to	to	PART
ftr-475	178	11	receive	receive	VERB
ftr-475	178	12	some	some	PRON
ftr-475	178	13	or	or	CCONJ
ftr-475	178	14	all	all	PRON
ftr-475	178	15	of	of	ADP
ftr-475	178	16	the	the	DET
ftr-475	178	17	interest	interest	NOUN
ftr-475	178	18	payments	payment	NOUN
ftr-475	178	19	on	on	ADP
ftr-475	178	20	a	a	DET
ftr-475	178	21	mortgage	mortgage	NOUN
ftr-475	178	22	security	security	NOUN
ftr-475	178	23	(	(	PUNCT
ftr-475	178	24	e.g.	e.g.	ADV
ftr-475	178	25	,	,	PUNCT
ftr-475	178	26	an	an	DET
ftr-475	178	27	agency	agency	NOUN
ftr-475	178	28	pass	pass	VERB
ftr-475	178	29	-	-	PUNCT
ftr-475	178	30	through	through	ADP
ftr-475	178	31	certificate	certificate	NOUN
ftr-475	178	32	)	)	PUNCT
ftr-475	178	33	.	.	PUNCT
ftr-475	179	1	the	the	DET
ftr-475	179	2	rights	right	NOUN
ftr-475	179	3	to	to	ADP
ftr-475	179	4	the	the	DET
ftr-475	179	5	principal	principal	NOUN
ftr-475	179	6	of	of	ADP
ftr-475	179	7	the	the	DET
ftr-475	179	8	mortgage	mortgage	NOUN
ftr-475	179	9	security	security	NOUN
ftr-475	179	10	(	(	PUNCT
ftr-475	179	11	and	and	CCONJ
ftr-475	179	12	any	any	DET
ftr-475	179	13	other	other	ADJ
ftr-475	179	14	remaining	remain	VERB
ftr-475	179	15	interest	interest	NOUN
ftr-475	179	16	amounts	amount	NOUN
ftr-475	179	17	)	)	PUNCT
ftr-475	179	18	are	be	AUX
ftr-475	179	19	then	then	ADV
ftr-475	179	20	transferred	transfer	VERB
ftr-475	179	21	separately	separately	ADV
ftr-475	179	22	to	to	ADP
ftr-475	179	23	other	other	ADJ
ftr-475	179	24	holders	holder	NOUN
ftr-475	179	25	.	.	PUNCT
ftr-475	180	1	the	the	DET
ftr-475	180	2	po	po	NOUN
ftr-475	180	3	,	,	PUNCT
ftr-475	180	4	conversely	conversely	ADV
ftr-475	180	5	,	,	PUNCT
ftr-475	180	6	represents	represent	VERB
ftr-475	180	7	the	the	DET
ftr-475	180	8	right	right	NOUN
ftr-475	180	9	to	to	PART
ftr-475	180	10	receive	receive	VERB
ftr-475	180	11	only	only	ADV
ftr-475	180	12	[	[	X
ftr-475	180	13	vol	vol	NOUN
ftr-475	180	14	.	.	NOUN
ftr-475	180	15	2:4	2:4	NUM
ftr-475	180	16	tax	tax	NOUN
ftr-475	180	17	aspects	aspect	NOUN
ftr-475	180	18	of	of	ADP
ftr-475	180	19	remic	remic	ADJ
ftr-475	180	20	residual	residual	ADJ
ftr-475	180	21	interests	interest	NOUN
ftr-475	180	22	principal	principal	ADJ
ftr-475	180	23	balance	balance	NOUN
ftr-475	180	24	of	of	ADP
ftr-475	180	25	$	$	SYM
ftr-475	180	26	100	100	NUM
ftr-475	180	27	and	and	CCONJ
ftr-475	180	28	the	the	DET
ftr-475	180	29	po	po	NOUN
ftr-475	180	30	pays	pay	VERB
ftr-475	180	31	principal	principal	NOUN
ftr-475	180	32	of	of	ADP
ftr-475	180	33	$	$	SYM
ftr-475	180	34	100	100	NUM
ftr-475	180	35	.	.	PUNCT
ftr-475	181	1	the	the	DET
ftr-475	181	2	remic	remic	PROPN
ftr-475	181	3	issues	issue	NOUN
ftr-475	181	4	a	a	DET
ftr-475	181	5	single	single	ADJ
ftr-475	181	6	regular	regular	ADJ
ftr-475	181	7	interest	interest	NOUN
ftr-475	181	8	,	,	PUNCT
ftr-475	181	9	class	class	NOUN
ftr-475	181	10	a	a	NOUN
ftr-475	181	11	,	,	PUNCT
ftr-475	181	12	with	with	ADP
ftr-475	181	13	a	a	DET
ftr-475	181	14	principal	principal	ADJ
ftr-475	181	15	balance	balance	NOUN
ftr-475	181	16	of	of	ADP
ftr-475	181	17	$	$	SYM
ftr-475	181	18	100	100	NUM
ftr-475	181	19	that	that	PRON
ftr-475	181	20	pays	pay	VERB
ftr-475	181	21	interest	interest	NOUN
ftr-475	181	22	equal	equal	ADJ
ftr-475	181	23	to	to	ADP
ftr-475	181	24	libor	libor	PROPN
ftr-475	181	25	,	,	PUNCT
ftr-475	181	26	with	with	ADP
ftr-475	181	27	interest	interest	NOUN
ftr-475	181	28	on	on	ADP
ftr-475	181	29	the	the	DET
ftr-475	181	30	10	10	NUM
ftr-475	181	31	in	in	ADP
ftr-475	181	32	excess	excess	NOUN
ftr-475	181	33	of	of	ADP
ftr-475	181	34	libor	libor	PROPN
ftr-475	181	35	used	use	VERB
ftr-475	181	36	to	to	PART
ftr-475	181	37	pay	pay	VERB
ftr-475	181	38	down	down	ADP
ftr-475	181	39	the	the	DET
ftr-475	181	40	class	class	NOUN
ftr-475	181	41	a	a	DET
ftr-475	181	42	principal	principal	ADJ
ftr-475	181	43	balance	balance	NOUN
ftr-475	181	44	.	.	PUNCT
ftr-475	182	1	based	base	VERB
ftr-475	182	2	on	on	ADP
ftr-475	182	3	a	a	DET
ftr-475	182	4	broad	broad	ADJ
ftr-475	182	5	band	band	NOUN
ftr-475	182	6	of	of	ADP
ftr-475	182	7	prepayment	prepayment	NOUN
ftr-475	182	8	assumptions	assumption	NOUN
ftr-475	182	9	and	and	CCONJ
ftr-475	182	10	historical	historical	ADJ
ftr-475	182	11	data	datum	NOUN
ftr-475	182	12	regarding	regard	VERB
ftr-475	182	13	libor	libor	PROPN
ftr-475	182	14	,	,	PUNCT
ftr-475	182	15	it	it	PRON
ftr-475	182	16	can	can	AUX
ftr-475	182	17	be	be	AUX
ftr-475	182	18	expected	expect	VERB
ftr-475	182	19	that	that	SCONJ
ftr-475	182	20	sufficient	sufficient	ADJ
ftr-475	182	21	funds	fund	NOUN
ftr-475	182	22	will	will	AUX
ftr-475	182	23	always	always	ADV
ftr-475	182	24	exist	exist	VERB
ftr-475	182	25	ultimately	ultimately	ADV
ftr-475	182	26	to	to	PART
ftr-475	182	27	pay	pay	VERB
ftr-475	182	28	the	the	DET
ftr-475	182	29	class	class	NOUN
ftr-475	182	30	a	a	DET
ftr-475	182	31	its	its	PRON
ftr-475	182	32	principal	principal	NOUN
ftr-475	182	33	and	and	CCONJ
ftr-475	182	34	interest	interest	NOUN
ftr-475	182	35	entitlement	entitlement	NOUN
ftr-475	182	36	.	.	PUNCT
ftr-475	183	1	any	any	DET
ftr-475	183	2	cash	cash	NOUN
ftr-475	183	3	not	not	PART
ftr-475	183	4	needed	need	VERB
ftr-475	183	5	to	to	PART
ftr-475	183	6	retire	retire	VERB
ftr-475	183	7	the	the	DET
ftr-475	183	8	class	class	NOUN
ftr-475	183	9	a	a	PRON
ftr-475	183	10	then	then	ADV
ftr-475	183	11	goes	go	VERB
ftr-475	183	12	to	to	ADP
ftr-475	183	13	the	the	DET
ftr-475	183	14	residual	residual	ADJ
ftr-475	183	15	interest	interest	NOUN
ftr-475	183	16	.	.	PUNCT
ftr-475	184	1	depending	depend	VERB
ftr-475	184	2	on	on	ADP
ftr-475	184	3	how	how	SCONJ
ftr-475	184	4	closely	closely	ADV
ftr-475	184	5	the	the	DET
ftr-475	184	6	libor	libor	PROPN
ftr-475	184	7	and	and	CCONJ
ftr-475	184	8	prepayment	prepayment	NOUN
ftr-475	184	9	assumptions	assumption	NOUN
ftr-475	184	10	are	be	AUX
ftr-475	184	11	borne	bear	VERB
ftr-475	184	12	out	out	ADP
ftr-475	184	13	,	,	PUNCT
ftr-475	184	14	the	the	DET
ftr-475	184	15	residual	residual	ADJ
ftr-475	184	16	interest	interest	NOUN
ftr-475	184	17	may	may	AUX
ftr-475	184	18	receive	receive	VERB
ftr-475	184	19	very	very	ADV
ftr-475	184	20	little	little	ADJ
ftr-475	184	21	cash	cash	NOUN
ftr-475	184	22	or	or	CCONJ
ftr-475	184	23	the	the	DET
ftr-475	184	24	holder	holder	NOUN
ftr-475	184	25	may	may	AUX
ftr-475	184	26	literally	literally	ADV
ftr-475	184	27	strike	strike	VERB
ftr-475	184	28	it	it	PRON
ftr-475	184	29	rich	rich	ADJ
ftr-475	184	30	.	.	PUNCT
ftr-475	184	31	'	'	PUNCT
ftr-475	185	1	7	7	NUM
ftr-475	185	2	although	although	SCONJ
ftr-475	185	3	residual	residual	ADJ
ftr-475	185	4	interests	interest	NOUN
ftr-475	185	5	are	be	AUX
ftr-475	185	6	a	a	DET
ftr-475	185	7	permanent	permanent	ADJ
ftr-475	185	8	fixture	fixture	NOUN
ftr-475	185	9	of	of	ADP
ftr-475	185	10	today	today	NOUN
ftr-475	185	11	's	's	PART
ftr-475	185	12	mortgage	mortgage	NOUN
ftr-475	185	13	-	-	PUNCT
ftr-475	185	14	backed	back	VERB
ftr-475	185	15	securities	security	NOUN
ftr-475	185	16	market	market	NOUN
ftr-475	185	17	,	,	PUNCT
ftr-475	185	18	the	the	DET
ftr-475	185	19	actual	actual	ADJ
ftr-475	185	20	market	market	NOUN
ftr-475	185	21	for	for	ADP
ftr-475	185	22	residual	residual	ADJ
ftr-475	185	23	interests	interest	NOUN
ftr-475	185	24	is	be	AUX
ftr-475	185	25	small	small	ADJ
ftr-475	185	26	,	,	PUNCT
ftr-475	185	27	consisting	consist	VERB
ftr-475	185	28	of	of	ADP
ftr-475	185	29	only	only	ADV
ftr-475	185	30	relatively	relatively	ADV
ftr-475	185	31	few	few	ADJ
ftr-475	185	32	sophisticated	sophisticated	ADJ
ftr-475	185	33	investors	investor	NOUN
ftr-475	185	34	and	and	CCONJ
ftr-475	185	35	securities	security	NOUN
ftr-475	185	36	dealers	dealer	NOUN
ftr-475	185	37	.	.	PUNCT
ftr-475	186	1	yet	yet	ADV
ftr-475	186	2	,	,	PUNCT
ftr-475	186	3	it	it	PRON
ftr-475	186	4	is	be	AUX
ftr-475	186	5	an	an	DET
ftr-475	186	6	active	active	ADJ
ftr-475	186	7	market	market	NOUN
ftr-475	186	8	in	in	ADP
ftr-475	186	9	that	that	DET
ftr-475	186	10	hundreds	hundred	NOUN
ftr-475	186	11	of	of	ADP
ftr-475	186	12	remics	remic	NOUN
ftr-475	186	13	are	be	AUX
ftr-475	186	14	formed	form	VERB
ftr-475	186	15	each	each	DET
ftr-475	186	16	year	year	NOUN
ftr-475	186	17	,	,	PUNCT
ftr-475	186	18	each	each	PRON
ftr-475	186	19	necessarily	necessarily	ADV
ftr-475	186	20	involving	involve	VERB
ftr-475	186	21	the	the	DET
ftr-475	186	22	creation	creation	NOUN
ftr-475	186	23	and	and	CCONJ
ftr-475	186	24	typically	typically	ADV
ftr-475	186	25	the	the	DET
ftr-475	186	26	sale	sale	NOUN
ftr-475	186	27	of	of	ADP
ftr-475	186	28	a	a	DET
ftr-475	186	29	residual	residual	ADJ
ftr-475	186	30	interest	interest	NOUN
ftr-475	186	31	.	.	PUNCT
ftr-475	187	1	in	in	ADP
ftr-475	187	2	order	order	NOUN
ftr-475	187	3	to	to	PART
ftr-475	187	4	appreciate	appreciate	VERB
ftr-475	187	5	fully	fully	ADV
ftr-475	187	6	the	the	DET
ftr-475	187	7	market	market	NOUN
ftr-475	187	8	for	for	ADP
ftr-475	187	9	residual	residual	ADJ
ftr-475	187	10	interests	interest	NOUN
ftr-475	187	11	it	it	PRON
ftr-475	187	12	is	be	AUX
ftr-475	187	13	important	important	ADJ
ftr-475	187	14	to	to	PART
ftr-475	187	15	realize	realize	VERB
ftr-475	187	16	that	that	SCONJ
ftr-475	187	17	although	although	SCONJ
ftr-475	187	18	a	a	DET
ftr-475	187	19	residual	residual	ADJ
ftr-475	187	20	interest	interest	NOUN
ftr-475	187	21	may	may	AUX
ftr-475	187	22	be	be	AUX
ftr-475	187	23	structured	structure	VERB
ftr-475	187	24	to	to	PART
ftr-475	187	25	provide	provide	VERB
ftr-475	187	26	the	the	DET
ftr-475	187	27	holder	holder	NOUN
ftr-475	187	28	with	with	ADP
ftr-475	187	29	an	an	DET
ftr-475	187	30	insignificant	insignificant	ADJ
ftr-475	187	31	cash	cash	NOUN
ftr-475	187	32	flow	flow	NOUN
ftr-475	187	33	,	,	PUNCT
ftr-475	187	34	this	this	PRON
ftr-475	187	35	does	do	AUX
ftr-475	187	36	not	not	PART
ftr-475	187	37	mean	mean	VERB
ftr-475	187	38	that	that	SCONJ
ftr-475	187	39	the	the	DET
ftr-475	187	40	acquisition	acquisition	NOUN
ftr-475	187	41	of	of	ADP
ftr-475	187	42	a	a	DET
ftr-475	187	43	residual	residual	ADJ
ftr-475	187	44	interest	interest	NOUN
ftr-475	187	45	is	be	AUX
ftr-475	187	46	a	a	DET
ftr-475	187	47	"	"	PUNCT
ftr-475	187	48	noneconomic	noneconomic	ADJ
ftr-475	187	49	"	"	PUNCT
ftr-475	187	50	event	event	NOUN
ftr-475	187	51	.	.	PUNCT
ftr-475	188	1	on	on	ADP
ftr-475	188	2	contrary	contrary	ADV
ftr-475	188	3	,	,	PUNCT
ftr-475	188	4	it	it	PRON
ftr-475	188	5	is	be	AUX
ftr-475	188	6	as	as	ADV
ftr-475	188	7	economic	economic	ADJ
ftr-475	188	8	an	an	DET
ftr-475	188	9	event	event	NOUN
ftr-475	188	10	as	as	ADP
ftr-475	188	11	the	the	DET
ftr-475	188	12	acquisition	acquisition	NOUN
ftr-475	188	13	of	of	ADP
ftr-475	188	14	any	any	DET
ftr-475	188	15	other	other	ADJ
ftr-475	188	16	derivative	derivative	ADJ
ftr-475	188	17	financial	financial	ADJ
ftr-475	188	18	instrument	instrument	NOUN
ftr-475	188	19	.	.	PUNCT
ftr-475	189	1	even	even	ADV
ftr-475	189	2	if	if	SCONJ
ftr-475	189	3	a	a	DET
ftr-475	189	4	residual	residual	ADJ
ftr-475	189	5	interest	interest	NOUN
ftr-475	189	6	provides	provide	VERB
ftr-475	189	7	the	the	DET
ftr-475	189	8	holder	holder	NOUN
ftr-475	189	9	with	with	ADP
ftr-475	189	10	no	no	DET
ftr-475	189	11	cash	cash	NOUN
ftr-475	189	12	flow	flow	NOUN
ftr-475	189	13	entitlements	entitlement	NOUN
ftr-475	189	14	from	from	ADP
ftr-475	189	15	the	the	DET
ftr-475	189	16	remic	remic	NOUN
ftr-475	189	17	,	,	PUNCT
ftr-475	189	18	the	the	DET
ftr-475	189	19	holder	holder	NOUN
ftr-475	189	20	will	will	AUX
ftr-475	189	21	be	be	AUX
ftr-475	189	22	paid	pay	VERB
ftr-475	189	23	an	an	DET
ftr-475	189	24	up	up	ADJ
ftr-475	189	25	-	-	PUNCT
ftr-475	189	26	front	front	NOUN
ftr-475	189	27	amount	amount	NOUN
ftr-475	189	28	,	,	PUNCT
ftr-475	189	29	by	by	ADP
ftr-475	189	30	the	the	DET
ftr-475	189	31	transferor	transferor	NOUN
ftr-475	189	32	of	of	ADP
ftr-475	189	33	the	the	DET
ftr-475	189	34	residual	residual	ADJ
ftr-475	189	35	interest	interest	NOUN
ftr-475	189	36	(	(	PUNCT
ftr-475	189	37	the	the	DET
ftr-475	189	38	remic	remic	PROPN
ftr-475	189	39	sponsor	sponsor	NOUN
ftr-475	189	40	)	)	PUNCT
ftr-475	189	41	,	,	PUNCT
ftr-475	189	42	to	to	PART
ftr-475	189	43	accept	accept	VERB
ftr-475	189	44	the	the	DET
ftr-475	189	45	tax	tax	NOUN
ftr-475	189	46	burdens	burden	NOUN
ftr-475	189	47	and	and	CCONJ
ftr-475	189	48	benefits	benefit	NOUN
ftr-475	189	49	that	that	PRON
ftr-475	189	50	result	result	VERB
ftr-475	189	51	from	from	ADP
ftr-475	189	52	ownership	ownership	NOUN
ftr-475	189	53	.	.	PUNCT
ftr-475	190	1	the	the	DET
ftr-475	190	2	holder	holder	NOUN
ftr-475	190	3	is	be	AUX
ftr-475	190	4	thus	thus	ADV
ftr-475	190	5	making	make	VERB
ftr-475	190	6	a	a	DET
ftr-475	190	7	sophisticated	sophisticated	ADJ
ftr-475	190	8	financial	financial	ADJ
ftr-475	190	9	bet	bet	NOUN
ftr-475	190	10	,	,	PUNCT
ftr-475	190	11	the	the	DET
ftr-475	190	12	same	same	ADJ
ftr-475	190	13	bet	bet	NOUN
ftr-475	190	14	,	,	PUNCT
ftr-475	190	15	if	if	SCONJ
ftr-475	190	16	not	not	PART
ftr-475	190	17	quite	quite	ADV
ftr-475	190	18	on	on	ADP
ftr-475	190	19	the	the	DET
ftr-475	190	20	same	same	ADJ
ftr-475	190	21	scale	scale	NOUN
ftr-475	190	22	,	,	PUNCT
ftr-475	190	23	as	as	SCONJ
ftr-475	190	24	the	the	DET
ftr-475	190	25	holder	holder	NOUN
ftr-475	190	26	of	of	ADP
ftr-475	190	27	the	the	DET
ftr-475	190	28	residual	residual	ADJ
ftr-475	190	29	interest	interest	NOUN
ftr-475	190	30	in	in	ADP
ftr-475	190	31	the	the	DET
ftr-475	190	32	io	io	PROPN
ftr-475	190	33	/	/	SYM
ftr-475	190	34	po	po	PROPN
ftr-475	190	35	remic	remic	PROPN
ftr-475	190	36	described	describe	VERB
ftr-475	190	37	above	above	ADV
ftr-475	190	38	.	.	PUNCT
ftr-475	191	1	if	if	SCONJ
ftr-475	191	2	events	event	NOUN
ftr-475	191	3	turn	turn	VERB
ftr-475	191	4	out	out	ADP
ftr-475	191	5	in	in	ADP
ftr-475	191	6	its	its	PRON
ftr-475	191	7	favor	favor	NOUN
ftr-475	191	8	(	(	PUNCT
ftr-475	191	9	e.g.	e.g.	ADV
ftr-475	191	10	,	,	PUNCT
ftr-475	191	11	the	the	DET
ftr-475	191	12	mortgages	mortgage	NOUN
ftr-475	191	13	enjoy	enjoy	VERB
ftr-475	191	14	favorable	favorable	ADJ
ftr-475	191	15	prepayment	prepayment	NOUN
ftr-475	191	16	experience	experience	NOUN
ftr-475	191	17	)	)	PUNCT
ftr-475	191	18	,	,	PUNCT
ftr-475	191	19	the	the	DET
ftr-475	191	20	residual	residual	ADJ
ftr-475	191	21	interest	interest	NOUN
ftr-475	191	22	holder	holder	NOUN
ftr-475	191	23	may	may	AUX
ftr-475	191	24	realize	realize	VERB
ftr-475	191	25	a	a	DET
ftr-475	191	26	significant	significant	ADJ
ftr-475	191	27	yield	yield	NOUN
ftr-475	191	28	,	,	PUNCT
ftr-475	191	29	whereas	whereas	SCONJ
ftr-475	191	30	if	if	SCONJ
ftr-475	191	31	events	event	NOUN
ftr-475	191	32	are	be	AUX
ftr-475	191	33	less	less	ADV
ftr-475	191	34	favorable	favorable	ADJ
ftr-475	191	35	,	,	PUNCT
ftr-475	191	36	the	the	DET
ftr-475	191	37	holder	holder	NOUN
ftr-475	191	38	may	may	AUX
ftr-475	191	39	lose	lose	VERB
ftr-475	191	40	money	money	NOUN
ftr-475	191	41	.	.	PUNCT
ftr-475	192	1	the	the	DET
ftr-475	192	2	term	term	NOUN
ftr-475	192	3	"	"	PUNCT
ftr-475	192	4	noneconomic	noneconomic	ADJ
ftr-475	192	5	"	"	PUNCT
ftr-475	192	6	residual	residual	ADJ
ftr-475	192	7	interest	interest	NOUN
ftr-475	192	8	is	be	AUX
ftr-475	192	9	commonly	commonly	ADV
ftr-475	192	10	used	use	VERB
ftr-475	192	11	,	,	PUNCT
ftr-475	192	12	and	and	CCONJ
ftr-475	192	13	the	the	DET
ftr-475	192	14	term	term	NOUN
ftr-475	192	15	has	have	VERB
ftr-475	192	16	a	a	DET
ftr-475	192	17	technical	technical	ADJ
ftr-475	192	18	meaning	meaning	NOUN
ftr-475	192	19	as	as	SCONJ
ftr-475	192	20	discussed	discuss	VERB
ftr-475	192	21	below	below	ADV
ftr-475	192	22	,	,	PUNCT
ftr-475	192	23	yet	yet	CCONJ
ftr-475	192	24	it	it	PRON
ftr-475	192	25	is	be	AUX
ftr-475	192	26	something	something	PRON
ftr-475	192	27	of	of	ADP
ftr-475	192	28	a	a	DET
ftr-475	192	29	misnomer	misnomer	NOUN
ftr-475	192	30	to	to	ADP
ftr-475	192	31	the	the	DET
ftr-475	192	32	extent	extent	NOUN
ftr-475	192	33	that	that	SCONJ
ftr-475	192	34	it	it	PRON
ftr-475	192	35	connotes	connote	VERB
ftr-475	192	36	that	that	SCONJ
ftr-475	192	37	a	a	DET
ftr-475	192	38	holder	holder	NOUN
ftr-475	192	39	can	can	AUX
ftr-475	192	40	not	not	PART
ftr-475	192	41	recognize	recognize	VERB
ftr-475	192	42	any	any	DET
ftr-475	192	43	profit	profit	NOUN
ftr-475	192	44	from	from	ADP
ftr-475	192	45	ownership	ownership	NOUN
ftr-475	192	46	of	of	ADP
ftr-475	192	47	a	a	DET
ftr-475	192	48	residual	residual	ADJ
ftr-475	192	49	interest	interest	NOUN
ftr-475	192	50	.	.	PUNCT
ftr-475	193	1	principal	principal	ADJ
ftr-475	193	2	payments	payment	NOUN
ftr-475	193	3	on	on	ADP
ftr-475	193	4	a	a	DET
ftr-475	193	5	mortgage	mortgage	NOUN
ftr-475	193	6	security	security	NOUN
ftr-475	193	7	.	.	PUNCT
ftr-475	194	1	17	17	NUM
ftr-475	194	2	.	.	PUNCT
ftr-475	195	1	for	for	ADP
ftr-475	195	2	example	example	NOUN
ftr-475	195	3	,	,	PUNCT
ftr-475	195	4	in	in	ADP
ftr-475	195	5	the	the	DET
ftr-475	195	6	most	most	ADV
ftr-475	195	7	extreme	extreme	ADJ
ftr-475	195	8	(	(	PUNCT
ftr-475	195	9	and	and	CCONJ
ftr-475	195	10	unrealistic	unrealistic	ADJ
ftr-475	195	11	)	)	PUNCT
ftr-475	195	12	case	case	NOUN
ftr-475	195	13	,	,	PUNCT
ftr-475	195	14	if	if	SCONJ
ftr-475	195	15	the	the	DET
ftr-475	195	16	po	po	NOUN
ftr-475	195	17	prepays	prepay	VERB
ftr-475	195	18	tomorrow	tomorrow	NOUN
ftr-475	195	19	and	and	CCONJ
ftr-475	195	20	the	the	DET
ftr-475	195	21	10	10	NUM
ftr-475	195	22	never	never	ADV
ftr-475	195	23	experiences	experience	VERB
ftr-475	195	24	any	any	DET
ftr-475	195	25	prepayment	prepayment	NOUN
ftr-475	195	26	(	(	PUNCT
ftr-475	195	27	the	the	DET
ftr-475	195	28	underlying	underlie	VERB
ftr-475	195	29	mortgage	mortgage	NOUN
ftr-475	195	30	security	security	NOUN
ftr-475	195	31	from	from	ADP
ftr-475	195	32	which	which	PRON
ftr-475	195	33	it	it	PRON
ftr-475	195	34	derives	derive	VERB
ftr-475	195	35	is	be	AUX
ftr-475	195	36	never	never	ADV
ftr-475	195	37	prepaid	prepay	VERB
ftr-475	195	38	)	)	PUNCT
ftr-475	195	39	,	,	PUNCT
ftr-475	195	40	then	then	ADV
ftr-475	195	41	the	the	DET
ftr-475	195	42	class	class	NOUN
ftr-475	195	43	a	a	PRON
ftr-475	195	44	will	will	AUX
ftr-475	195	45	be	be	AUX
ftr-475	195	46	retired	retire	VERB
ftr-475	195	47	when	when	SCONJ
ftr-475	195	48	the	the	DET
ftr-475	195	49	po	po	NOUN
ftr-475	195	50	pays	pay	VERB
ftr-475	195	51	off	off	ADP
ftr-475	195	52	,	,	PUNCT
ftr-475	195	53	and	and	CCONJ
ftr-475	195	54	the	the	DET
ftr-475	195	55	entire	entire	ADJ
ftr-475	195	56	interest	interest	NOUN
ftr-475	195	57	stream	stream	NOUN
ftr-475	195	58	from	from	ADP
ftr-475	195	59	the	the	DET
ftr-475	195	60	10	10	NUM
ftr-475	195	61	will	will	AUX
ftr-475	195	62	go	go	VERB
ftr-475	195	63	the	the	DET
ftr-475	195	64	residual	residual	ADJ
ftr-475	195	65	interest	interest	NOUN
ftr-475	195	66	for	for	ADP
ftr-475	195	67	the	the	DET
ftr-475	195	68	life	life	NOUN
ftr-475	195	69	of	of	ADP
ftr-475	195	70	the	the	DET
ftr-475	195	71	10	10	NUM
ftr-475	195	72	-	-	PUNCT
ftr-475	195	73	a	a	DET
ftr-475	195	74	total	total	ADJ
ftr-475	195	75	return	return	NOUN
ftr-475	195	76	likely	likely	ADJ
ftr-475	195	77	to	to	PART
ftr-475	195	78	be	be	AUX
ftr-475	195	79	many	many	ADJ
ftr-475	195	80	hundreds	hundred	NOUN
ftr-475	195	81	of	of	ADP
ftr-475	195	82	times	time	NOUN
ftr-475	195	83	greater	great	ADJ
ftr-475	195	84	than	than	ADP
ftr-475	195	85	the	the	DET
ftr-475	195	86	price	price	NOUN
ftr-475	195	87	paid	pay	VERB
ftr-475	195	88	for	for	ADP
ftr-475	195	89	the	the	DET
ftr-475	195	90	residual	residual	ADJ
ftr-475	195	91	interest	interest	NOUN
ftr-475	195	92	.	.	PUNCT
ftr-475	196	1	19941	19941	NUM
ftr-475	196	2	florida	florida	PROPN
ftr-475	196	3	tax	tax	PROPN
ftr-475	196	4	review	review	PROPN
ftr-475	196	5	ii	ii	PROPN
ftr-475	196	6	.	.	PUNCT
ftr-475	197	1	the	the	DET
ftr-475	197	2	creation	creation	NOUN
ftr-475	197	3	and	and	CCONJ
ftr-475	197	4	issuance	issuance	NOUN
ftr-475	197	5	of	of	ADP
ftr-475	197	6	residual	residual	ADJ
ftr-475	197	7	interests	interest	NOUN
ftr-475	197	8	one	one	NUM
ftr-475	197	9	condition	condition	NOUN
ftr-475	197	10	to	to	ADP
ftr-475	197	11	qualification	qualification	NOUN
ftr-475	197	12	as	as	ADP
ftr-475	197	13	a	a	DET
ftr-475	197	14	remic	remic	NOUN
ftr-475	197	15	is	be	AUX
ftr-475	197	16	that	that	SCONJ
ftr-475	197	17	there	there	PRON
ftr-475	197	18	be	be	AUX
ftr-475	197	19	a	a	DET
ftr-475	197	20	single	single	ADJ
ftr-475	197	21	class	class	NOUN
ftr-475	197	22	of	of	ADP
ftr-475	197	23	residual	residual	ADJ
ftr-475	197	24	interests	interest	NOUN
ftr-475	197	25	in	in	ADP
ftr-475	197	26	the	the	DET
ftr-475	197	27	remic	remic	NOUN
ftr-475	197	28	.	.	PUNCT
ftr-475	198	1	"8	"8	NOUN
ftr-475	198	2	an	an	DET
ftr-475	198	3	improperly	improperly	ADV
ftr-475	198	4	created	create	VERB
ftr-475	198	5	residual	residual	ADJ
ftr-475	198	6	interest	interest	NOUN
ftr-475	198	7	,	,	PUNCT
ftr-475	198	8	or	or	CCONJ
ftr-475	198	9	the	the	DET
ftr-475	198	10	absence	absence	NOUN
ftr-475	198	11	of	of	ADP
ftr-475	198	12	a	a	DET
ftr-475	198	13	"	"	PUNCT
ftr-475	198	14	single	single	ADJ
ftr-475	198	15	class	class	NOUN
ftr-475	198	16	"	"	PUNCT
ftr-475	198	17	of	of	ADP
ftr-475	198	18	residual	residual	ADJ
ftr-475	198	19	interests	interest	NOUN
ftr-475	198	20	,	,	PUNCT
ftr-475	198	21	will	will	AUX
ftr-475	198	22	jeopardize	jeopardize	VERB
ftr-475	198	23	remic	remic	ADJ
ftr-475	198	24	status	status	NOUN
ftr-475	198	25	.	.	PUNCT
ftr-475	199	1	9	9	NUM
ftr-475	199	2	although	although	SCONJ
ftr-475	199	3	the	the	DET
ftr-475	199	4	consequences	consequence	NOUN
ftr-475	199	5	of	of	ADP
ftr-475	199	6	creating	create	VERB
ftr-475	199	7	a	a	DET
ftr-475	199	8	"	"	PUNCT
ftr-475	199	9	bad	bad	ADJ
ftr-475	199	10	"	"	PUNCT
ftr-475	199	11	residual	residual	ADJ
ftr-475	199	12	interest	interest	NOUN
ftr-475	199	13	are	be	AUX
ftr-475	199	14	thus	thus	ADV
ftr-475	199	15	ominous	ominous	ADJ
ftr-475	199	16	,	,	PUNCT
ftr-475	199	17	the	the	DET
ftr-475	199	18	remic	remic	NOUN
ftr-475	199	19	rules	rule	NOUN
ftr-475	199	20	relating	relate	VERB
ftr-475	199	21	to	to	ADP
ftr-475	199	22	the	the	DET
ftr-475	199	23	creation	creation	NOUN
ftr-475	199	24	and	and	CCONJ
ftr-475	199	25	issuance	issuance	NOUN
ftr-475	199	26	of	of	ADP
ftr-475	199	27	residual	residual	ADJ
ftr-475	199	28	interests	interest	NOUN
ftr-475	199	29	were	be	AUX
ftr-475	199	30	not	not	PART
ftr-475	199	31	intended	intend	VERB
ftr-475	199	32	to	to	PART
ftr-475	199	33	lay	lay	VERB
ftr-475	199	34	down	down	ADP
ftr-475	199	35	treacherous	treacherous	ADJ
ftr-475	199	36	and	and	CCONJ
ftr-475	199	37	deceptive	deceptive	ADJ
ftr-475	199	38	rules	rule	NOUN
ftr-475	199	39	to	to	PART
ftr-475	199	40	trip	trip	VERB
ftr-475	199	41	up	up	ADP
ftr-475	199	42	unwary	unwary	ADJ
ftr-475	199	43	taxpayers	taxpayer	NOUN
ftr-475	199	44	;	;	PUNCT
ftr-475	199	45	the	the	DET
ftr-475	199	46	rules	rule	NOUN
ftr-475	199	47	are	be	AUX
ftr-475	199	48	neither	neither	CCONJ
ftr-475	199	49	complex	complex	ADJ
ftr-475	199	50	nor	nor	CCONJ
ftr-475	199	51	subject	subject	ADJ
ftr-475	199	52	to	to	ADP
ftr-475	199	53	significant	significant	ADJ
ftr-475	199	54	uncertainties	uncertainty	NOUN
ftr-475	199	55	in	in	ADP
ftr-475	199	56	meaning	meaning	NOUN
ftr-475	199	57	.	.	PUNCT
ftr-475	200	1	rather	rather	ADV
ftr-475	200	2	,	,	PUNCT
ftr-475	200	3	the	the	DET
ftr-475	200	4	rules	rule	NOUN
ftr-475	200	5	are	be	AUX
ftr-475	200	6	largely	largely	ADV
ftr-475	200	7	procedural	procedural	ADJ
ftr-475	200	8	and	and	CCONJ
ftr-475	200	9	impose	impose	VERB
ftr-475	200	10	only	only	ADV
ftr-475	200	11	minimal	minimal	ADJ
ftr-475	200	12	restrictions	restriction	NOUN
ftr-475	200	13	on	on	ADP
ftr-475	200	14	the	the	DET
ftr-475	200	15	substantive	substantive	ADJ
ftr-475	200	16	economic	economic	ADJ
ftr-475	200	17	characteristics	characteristic	NOUN
ftr-475	200	18	of	of	ADP
ftr-475	200	19	residual	residual	ADJ
ftr-475	200	20	interests	interest	NOUN
ftr-475	200	21	.	.	PUNCT
ftr-475	201	1	the	the	DET
ftr-475	201	2	emphasis	emphasis	NOUN
ftr-475	201	3	is	be	AUX
ftr-475	201	4	primarily	primarily	ADV
ftr-475	201	5	on	on	ADP
ftr-475	201	6	designating	designate	VERB
ftr-475	201	7	an	an	DET
ftr-475	201	8	appropriate	appropriate	ADJ
ftr-475	201	9	person	person	NOUN
ftr-475	201	10	to	to	PART
ftr-475	201	11	take	take	VERB
ftr-475	201	12	responsibility	responsibility	NOUN
ftr-475	201	13	for	for	ADP
ftr-475	201	14	the	the	DET
ftr-475	201	15	remic	remic	NOUN
ftr-475	201	16	's	's	PART
ftr-475	201	17	taxable	taxable	ADJ
ftr-475	201	18	income	income	NOUN
ftr-475	201	19	.	.	PUNCT
ftr-475	202	1	nevertheless	nevertheless	ADV
ftr-475	202	2	,	,	PUNCT
ftr-475	202	3	since	since	SCONJ
ftr-475	202	4	the	the	DET
ftr-475	202	5	consequences	consequence	NOUN
ftr-475	202	6	of	of	ADP
ftr-475	202	7	an	an	DET
ftr-475	202	8	improper	improper	ADJ
ftr-475	202	9	residual	residual	ADJ
ftr-475	202	10	interest	interest	NOUN
ftr-475	202	11	include	include	VERB
ftr-475	202	12	the	the	DET
ftr-475	202	13	failure	failure	NOUN
ftr-475	202	14	to	to	PART
ftr-475	202	15	qualify	qualify	VERB
ftr-475	202	16	as	as	ADP
ftr-475	202	17	a	a	DET
ftr-475	202	18	remic	remic	NOUN
ftr-475	202	19	,	,	PUNCT
ftr-475	202	20	it	it	PRON
ftr-475	202	21	is	be	AUX
ftr-475	202	22	important	important	ADJ
ftr-475	202	23	to	to	PART
ftr-475	202	24	review	review	VERB
ftr-475	202	25	the	the	DET
ftr-475	202	26	modest	modest	ADJ
ftr-475	202	27	rules	rule	NOUN
ftr-475	202	28	that	that	PRON
ftr-475	202	29	do	do	AUX
ftr-475	202	30	exist	exist	VERB
ftr-475	202	31	.	.	PUNCT
ftr-475	203	1	a.	a.	NOUN
ftr-475	203	2	definition	definition	NOUN
ftr-475	203	3	of	of	ADP
ftr-475	203	4	a	a	DET
ftr-475	203	5	remic	remic	ADJ
ftr-475	203	6	residual	residual	ADJ
ftr-475	203	7	interest	interest	NOUN
ftr-475	203	8	the	the	DET
ftr-475	203	9	code	code	NOUN
ftr-475	203	10	defines	define	VERB
ftr-475	203	11	a	a	DET
ftr-475	203	12	remic	remic	ADJ
ftr-475	203	13	residual	residual	ADJ
ftr-475	203	14	interest	interest	NOUN
ftr-475	203	15	in	in	ADP
ftr-475	203	16	laconic	laconic	ADJ
ftr-475	203	17	fashion	fashion	NOUN
ftr-475	203	18	as	as	ADP
ftr-475	203	19	a	a	DET
ftr-475	203	20	"	"	PUNCT
ftr-475	203	21	an	an	DET
ftr-475	203	22	interest	interest	NOUN
ftr-475	203	23	in	in	ADP
ftr-475	203	24	a	a	DET
ftr-475	203	25	remic	remic	NOUN
ftr-475	203	26	which	which	PRON
ftr-475	203	27	is	be	AUX
ftr-475	203	28	issued	issue	VERB
ftr-475	203	29	on	on	ADP
ftr-475	203	30	the	the	DET
ftr-475	203	31	startup	startup	ADJ
ftr-475	203	32	day	day	NOUN
ftr-475	203	33	,	,	PUNCT
ftr-475	203	34	which	which	PRON
ftr-475	203	35	is	be	AUX
ftr-475	203	36	not	not	PART
ftr-475	203	37	a	a	DET
ftr-475	203	38	regular	regular	ADJ
ftr-475	203	39	interest	interest	NOUN
ftr-475	203	40	,	,	PUNCT
ftr-475	203	41	and	and	CCONJ
ftr-475	203	42	which	which	PRON
ftr-475	203	43	is	be	AUX
ftr-475	203	44	designated	designate	VERB
ftr-475	203	45	as	as	ADP
ftr-475	203	46	a	a	DET
ftr-475	203	47	residual	residual	ADJ
ftr-475	203	48	interest	interest	NOUN
ftr-475	203	49	.	.	PUNCT
ftr-475	204	1	"20	"20	PUNCT
ftr-475	205	1	the	the	DET
ftr-475	205	2	statutory	statutory	ADJ
ftr-475	205	3	definition	definition	NOUN
ftr-475	205	4	thus	thus	ADV
ftr-475	205	5	consists	consist	VERB
ftr-475	205	6	of	of	ADP
ftr-475	205	7	three	three	NUM
ftr-475	205	8	elements	element	NOUN
ftr-475	205	9	:	:	PUNCT
ftr-475	205	10	an	an	DET
ftr-475	205	11	interest	interest	NOUN
ftr-475	205	12	(	(	PUNCT
ftr-475	205	13	i	i	NOUN
ftr-475	205	14	)	)	PUNCT
ftr-475	205	15	other	other	ADJ
ftr-475	205	16	than	than	ADP
ftr-475	205	17	a	a	DET
ftr-475	205	18	regular	regular	ADJ
ftr-475	205	19	interest	interest	NOUN
ftr-475	205	20	,	,	PUNCT
ftr-475	205	21	(	(	PUNCT
ftr-475	205	22	ii	ii	NOUN
ftr-475	205	23	)	)	PUNCT
ftr-475	205	24	issued	issue	VERB
ftr-475	205	25	on	on	ADP
ftr-475	205	26	the	the	DET
ftr-475	205	27	startup	startup	ADJ
ftr-475	205	28	day	day	NOUN
ftr-475	205	29	,	,	PUNCT
ftr-475	205	30	and	and	CCONJ
ftr-475	205	31	(	(	PUNCT
ftr-475	205	32	iii	iii	NOUN
ftr-475	205	33	)	)	PUNCT
ftr-475	205	34	designated	designate	VERB
ftr-475	205	35	as	as	ADP
ftr-475	205	36	a	a	DET
ftr-475	205	37	residual	residual	ADJ
ftr-475	205	38	interest	interest	NOUN
ftr-475	205	39	.	.	PUNCT
ftr-475	206	1	since	since	SCONJ
ftr-475	206	2	a	a	DET
ftr-475	206	3	regular	regular	ADJ
ftr-475	206	4	interest	interest	NOUN
ftr-475	206	5	is	be	AUX
ftr-475	206	6	defined	define	VERB
ftr-475	206	7	,	,	PUNCT
ftr-475	206	8	in	in	ADP
ftr-475	206	9	part	part	NOUN
ftr-475	206	10	,	,	PUNCT
ftr-475	206	11	as	as	SCONJ
ftr-475	206	12	any	any	DET
ftr-475	206	13	interest	interest	NOUN
ftr-475	206	14	in	in	ADP
ftr-475	206	15	a	a	DET
ftr-475	206	16	remic	remic	NOUN
ftr-475	206	17	that	that	PRON
ftr-475	206	18	is	be	AUX
ftr-475	206	19	designated	designate	VERB
ftr-475	206	20	as	as	ADP
ftr-475	206	21	such,2	such,2	NOUN
ftr-475	206	22	'	'	PUNCT
ftr-475	206	23	the	the	DET
ftr-475	206	24	act	act	NOUN
ftr-475	206	25	of	of	ADP
ftr-475	206	26	not	not	PART
ftr-475	206	27	designating	designate	VERB
ftr-475	206	28	a	a	DET
ftr-475	206	29	residual	residual	ADJ
ftr-475	206	30	interest	interest	NOUN
ftr-475	206	31	as	as	ADP
ftr-475	206	32	a	a	DET
ftr-475	206	33	regular	regular	ADJ
ftr-475	206	34	interest	interest	NOUN
ftr-475	206	35	is	be	AUX
ftr-475	206	36	sufficient	sufficient	ADJ
ftr-475	206	37	in	in	ADP
ftr-475	206	38	and	and	CCONJ
ftr-475	206	39	of	of	ADP
ftr-475	206	40	itself	itself	PRON
ftr-475	206	41	to	to	PART
ftr-475	206	42	meet	meet	VERB
ftr-475	206	43	the	the	DET
ftr-475	206	44	"	"	PUNCT
ftr-475	206	45	not	not	PART
ftr-475	206	46	a	a	DET
ftr-475	206	47	regular	regular	ADJ
ftr-475	206	48	interest	interest	NOUN
ftr-475	206	49	"	"	PUNCT
ftr-475	206	50	requirement	requirement	NOUN
ftr-475	206	51	.	.	PUNCT
ftr-475	207	1	prior	prior	ADV
ftr-475	207	2	to	to	ADP
ftr-475	207	3	tamra	tamra	NOUN
ftr-475	207	4	,	,	PUNCT
ftr-475	207	5	however	however	ADV
ftr-475	207	6	,	,	PUNCT
ftr-475	207	7	there	there	PRON
ftr-475	207	8	was	be	VERB
ftr-475	207	9	no	no	DET
ftr-475	207	10	designation	designation	NOUN
ftr-475	207	11	requirement	requirement	NOUN
ftr-475	207	12	for	for	ADP
ftr-475	207	13	regular	regular	ADJ
ftr-475	207	14	interests	interest	NOUN
ftr-475	207	15	and	and	CCONJ
ftr-475	207	16	thus	thus	ADV
ftr-475	207	17	an	an	DET
ftr-475	207	18	issue	issue	NOUN
ftr-475	207	19	existed	exist	VERB
ftr-475	207	20	whether	whether	SCONJ
ftr-475	207	21	a	a	DET
ftr-475	207	22	residual	residual	ADJ
ftr-475	207	23	interest	interest	NOUN
ftr-475	207	24	must	must	AUX
ftr-475	207	25	actually	actually	ADV
ftr-475	207	26	differ	differ	VERB
ftr-475	207	27	economically	economically	ADV
ftr-475	207	28	from	from	ADP
ftr-475	207	29	regular	regular	ADJ
ftr-475	207	30	interests	interest	NOUN
ftr-475	207	31	in	in	ADP
ftr-475	207	32	order	order	NOUN
ftr-475	207	33	to	to	PART
ftr-475	207	34	meet	meet	VERB
ftr-475	207	35	the	the	DET
ftr-475	207	36	"	"	PUNCT
ftr-475	207	37	not	not	PART
ftr-475	207	38	a	a	DET
ftr-475	207	39	regular	regular	ADJ
ftr-475	207	40	interest	interest	NOUN
ftr-475	207	41	"	"	PUNCT
ftr-475	207	42	requirement	requirement	NOUN
ftr-475	207	43	.	.	PUNCT
ftr-475	208	1	22	22	NUM
ftr-475	208	2	since	since	SCONJ
ftr-475	208	3	1988	1988	NUM
ftr-475	208	4	,	,	PUNCT
ftr-475	208	5	however	however	ADV
ftr-475	208	6	,	,	PUNCT
ftr-475	208	7	it	it	PRON
ftr-475	208	8	is	be	AUX
ftr-475	208	9	clear	clear	ADJ
ftr-475	208	10	that	that	SCONJ
ftr-475	208	11	the	the	DET
ftr-475	208	12	"	"	PUNCT
ftr-475	208	13	not	not	PART
ftr-475	208	14	a	a	DET
ftr-475	208	15	regular	regular	ADJ
ftr-475	208	16	interest	interest	NOUN
ftr-475	208	17	"	"	PUNCT
ftr-475	208	18	requirement	requirement	NOUN
ftr-475	208	19	is	be	AUX
ftr-475	208	20	not	not	PART
ftr-475	208	21	intended	intend	VERB
ftr-475	208	22	to	to	PART
ftr-475	208	23	restrict	restrict	VERB
ftr-475	208	24	the	the	DET
ftr-475	208	25	economic	economic	ADJ
ftr-475	208	26	characteristics	characteristic	NOUN
ftr-475	208	27	of	of	ADP
ftr-475	208	28	a	a	DET
ftr-475	208	29	residual	residual	ADJ
ftr-475	208	30	interest	interest	NOUN
ftr-475	208	31	.	.	PUNCT
ftr-475	209	1	concerning	concern	VERB
ftr-475	209	2	the	the	DET
ftr-475	209	3	"	"	PUNCT
ftr-475	209	4	issued	issue	VERB
ftr-475	209	5	on	on	ADP
ftr-475	209	6	the	the	DET
ftr-475	209	7	startup	startup	ADJ
ftr-475	209	8	day	day	NOUN
ftr-475	209	9	"	"	PUNCT
ftr-475	209	10	requirement	requirement	NOUN
ftr-475	209	11	,	,	PUNCT
ftr-475	209	12	the	the	DET
ftr-475	209	13	term	term	NOUN
ftr-475	209	14	"	"	PUNCT
ftr-475	209	15	startup	startup	NOUN
ftr-475	209	16	day	day	NOUN
ftr-475	209	17	"	"	PUNCT
ftr-475	209	18	is	be	AUX
ftr-475	209	19	defined	define	VERB
ftr-475	209	20	as	as	ADP
ftr-475	209	21	the	the	DET
ftr-475	209	22	day	day	NOUN
ftr-475	209	23	when	when	SCONJ
ftr-475	209	24	residual	residual	ADJ
ftr-475	209	25	and	and	CCONJ
ftr-475	209	26	regular	regular	ADJ
ftr-475	209	27	interests	interest	NOUN
ftr-475	209	28	are	be	AUX
ftr-475	209	29	18	18	NUM
ftr-475	209	30	.	.	PUNCT
ftr-475	210	1	irc	irc	PROPN
ftr-475	210	2	§	§	PROPN
ftr-475	210	3	860d(a)(3	860d(a)(3	NOUN
ftr-475	210	4	)	)	PUNCT
ftr-475	210	5	.	.	PUNCT
ftr-475	211	1	19	19	NUM
ftr-475	211	2	.	.	PUNCT
ftr-475	211	3	irc	irc	PROPN
ftr-475	211	4	§	§	PROPN
ftr-475	211	5	860d(b)(2	860d(b)(2	NUM
ftr-475	211	6	)	)	PUNCT
ftr-475	211	7	.	.	PUNCT
ftr-475	212	1	20	20	NUM
ftr-475	212	2	.	.	PUNCT
ftr-475	212	3	irc	irc	PROPN
ftr-475	212	4	§	§	PROPN
ftr-475	212	5	860g(a)(2	860g(a)(2	NUM
ftr-475	212	6	)	)	PUNCT
ftr-475	212	7	.	.	PUNCT
ftr-475	213	1	21	21	NUM
ftr-475	213	2	.	.	PUNCT
ftr-475	213	3	irc	irc	PROPN
ftr-475	213	4	§	§	PROPN
ftr-475	213	5	860g(a)(1	860g(a)(1	NUM
ftr-475	213	6	)	)	PUNCT
ftr-475	213	7	.	.	PUNCT
ftr-475	214	1	22	22	NUM
ftr-475	214	2	.	.	PUNCT
ftr-475	215	1	james	james	PROPN
ftr-475	215	2	m.	m.	PROPN
ftr-475	215	3	peaslee	peaslee	PROPN
ftr-475	215	4	&	&	CCONJ
ftr-475	215	5	david	david	PROPN
ftr-475	215	6	z.	z.	PROPN
ftr-475	215	7	nirenberg	nirenberg	PROPN
ftr-475	215	8	,	,	PUNCT
ftr-475	215	9	federal	federal	ADJ
ftr-475	215	10	income	income	NOUN
ftr-475	215	11	taxation	taxation	NOUN
ftr-475	215	12	of	of	ADP
ftr-475	215	13	mortgagebacked	mortgagebacked	ADJ
ftr-475	215	14	securities	security	NOUN
ftr-475	215	15	73	73	NUM
ftr-475	215	16	-	-	SYM
ftr-475	215	17	74	74	NUM
ftr-475	215	18	n.39	n.39	NOUN
ftr-475	215	19	(	(	PUNCT
ftr-475	215	20	1989	1989	NUM
ftr-475	215	21	)	)	PUNCT
ftr-475	215	22	.	.	PUNCT
ftr-475	216	1	[	[	X
ftr-475	216	2	vol	vol	NOUN
ftr-475	216	3	.	.	NOUN
ftr-475	216	4	2:4	2:4	NUM
ftr-475	216	5	tax	tax	NOUN
ftr-475	216	6	aspects	aspect	NOUN
ftr-475	216	7	of	of	ADP
ftr-475	216	8	remic	remic	ADJ
ftr-475	216	9	residual	residual	ADJ
ftr-475	216	10	interests	interest	NOUN
ftr-475	216	11	issued	issue	VERB
ftr-475	216	12	by	by	ADP
ftr-475	216	13	the	the	DET
ftr-475	216	14	remic	remic	NOUN
ftr-475	216	15	,	,	PUNCT
ftr-475	216	16	2	2	NUM
ftr-475	216	17	'	'	PUNCT
ftr-475	216	18	which	which	PRON
ftr-475	216	19	creates	create	VERB
ftr-475	216	20	a	a	DET
ftr-475	216	21	certain	certain	ADJ
ftr-475	216	22	circularity	circularity	NOUN
ftr-475	216	23	.	.	PUNCT
ftr-475	217	1	meeting	meet	VERB
ftr-475	217	2	this	this	DET
ftr-475	217	3	requirement	requirement	NOUN
ftr-475	217	4	generally	generally	ADV
ftr-475	217	5	raises	raise	VERB
ftr-475	217	6	few	few	ADJ
ftr-475	217	7	issues	issue	NOUN
ftr-475	217	8	,	,	PUNCT
ftr-475	217	9	however	however	ADV
ftr-475	217	10	,	,	PUNCT
ftr-475	217	11	although	although	SCONJ
ftr-475	217	12	in	in	ADP
ftr-475	217	13	theory	theory	NOUN
ftr-475	217	14	a	a	DET
ftr-475	217	15	concern	concern	NOUN
ftr-475	217	16	could	could	AUX
ftr-475	217	17	arise	arise	VERB
ftr-475	217	18	if	if	SCONJ
ftr-475	217	19	the	the	DET
ftr-475	217	20	terms	term	NOUN
ftr-475	217	21	of	of	ADP
ftr-475	217	22	a	a	DET
ftr-475	217	23	residual	residual	ADJ
ftr-475	217	24	interest	interest	NOUN
ftr-475	217	25	were	be	AUX
ftr-475	217	26	modified	modify	VERB
ftr-475	217	27	after	after	ADP
ftr-475	217	28	the	the	DET
ftr-475	217	29	startup	startup	NOUN
ftr-475	217	30	day	day	NOUN
ftr-475	217	31	,	,	PUNCT
ftr-475	217	32	which	which	PRON
ftr-475	217	33	could	could	AUX
ftr-475	217	34	be	be	AUX
ftr-475	217	35	construed	construe	VERB
ftr-475	217	36	as	as	ADP
ftr-475	217	37	the	the	DET
ftr-475	217	38	issuance	issuance	NOUN
ftr-475	217	39	of	of	ADP
ftr-475	217	40	a	a	DET
ftr-475	217	41	new	new	ADJ
ftr-475	217	42	residual	residual	ADJ
ftr-475	217	43	interest	interest	NOUN
ftr-475	217	44	after	after	ADP
ftr-475	217	45	the	the	DET
ftr-475	217	46	startup	startup	ADJ
ftr-475	217	47	day	day	NOUN
ftr-475	217	48	in	in	ADP
ftr-475	217	49	exchange	exchange	NOUN
ftr-475	217	50	for	for	ADP
ftr-475	217	51	an	an	DET
ftr-475	217	52	old	old	ADJ
ftr-475	217	53	one	one	NUM
ftr-475	217	54	.	.	PUNCT
ftr-475	218	1	an	an	DET
ftr-475	218	2	additional	additional	ADJ
ftr-475	218	3	concern	concern	NOUN
ftr-475	218	4	that	that	PRON
ftr-475	218	5	could	could	AUX
ftr-475	218	6	arise	arise	VERB
ftr-475	218	7	,	,	PUNCT
ftr-475	218	8	again	again	ADV
ftr-475	218	9	in	in	ADP
ftr-475	218	10	theory	theory	NOUN
ftr-475	218	11	,	,	PUNCT
ftr-475	218	12	relates	relate	VERB
ftr-475	218	13	to	to	ADP
ftr-475	218	14	a	a	DET
ftr-475	218	15	pre	pre	ADJ
ftr-475	218	16	-	-	ADJ
ftr-475	218	17	existing	existing	ADJ
ftr-475	218	18	entity	entity	NOUN
ftr-475	218	19	for	for	ADP
ftr-475	218	20	which	which	PRON
ftr-475	218	21	a	a	DET
ftr-475	218	22	remic	remic	ADJ
ftr-475	218	23	election	election	NOUN
ftr-475	218	24	is	be	AUX
ftr-475	218	25	sought	seek	VERB
ftr-475	218	26	.	.	PUNCT
ftr-475	219	1	for	for	ADP
ftr-475	219	2	example	example	NOUN
ftr-475	219	3	,	,	PUNCT
ftr-475	219	4	assume	assume	VERB
ftr-475	219	5	a	a	DET
ftr-475	219	6	corporation	corporation	NOUN
ftr-475	219	7	is	be	AUX
ftr-475	219	8	formed	form	VERB
ftr-475	219	9	,	,	PUNCT
ftr-475	219	10	stock	stock	NOUN
ftr-475	219	11	is	be	AUX
ftr-475	219	12	issued	issue	VERB
ftr-475	219	13	and	and	CCONJ
ftr-475	219	14	six	six	NUM
ftr-475	219	15	months	month	NOUN
ftr-475	219	16	later	later	ADV
ftr-475	219	17	the	the	DET
ftr-475	219	18	corporation	corporation	NOUN
ftr-475	219	19	issues	issue	NOUN
ftr-475	219	20	mortgagebacked	mortgagebacke	VERB
ftr-475	219	21	securities	security	NOUN
ftr-475	219	22	and	and	CCONJ
ftr-475	219	23	seeks	seek	VERB
ftr-475	219	24	to	to	PART
ftr-475	219	25	make	make	VERB
ftr-475	219	26	a	a	DET
ftr-475	219	27	remic	remic	ADJ
ftr-475	219	28	election	election	NOUN
ftr-475	219	29	.	.	PUNCT
ftr-475	220	1	possibly	possibly	ADV
ftr-475	220	2	it	it	PRON
ftr-475	220	3	could	could	AUX
ftr-475	220	4	be	be	AUX
ftr-475	220	5	argued	argue	VERB
ftr-475	220	6	that	that	SCONJ
ftr-475	220	7	the	the	DET
ftr-475	220	8	residual	residual	ADJ
ftr-475	220	9	interest	interest	NOUN
ftr-475	220	10	(	(	PUNCT
ftr-475	220	11	the	the	DET
ftr-475	220	12	stock	stock	NOUN
ftr-475	220	13	)	)	PUNCT
ftr-475	220	14	was	be	AUX
ftr-475	220	15	issued	issue	VERB
ftr-475	220	16	before	before	ADP
ftr-475	220	17	the	the	DET
ftr-475	220	18	startup	startup	NOUN
ftr-475	220	19	day.24	day.24	NOUN
ftr-475	220	20	as	as	ADP
ftr-475	220	21	a	a	DET
ftr-475	220	22	practical	practical	ADJ
ftr-475	220	23	matter	matter	NOUN
ftr-475	220	24	,	,	PUNCT
ftr-475	220	25	the	the	DET
ftr-475	220	26	issue	issue	NOUN
ftr-475	220	27	never	never	ADV
ftr-475	220	28	seems	seem	VERB
ftr-475	220	29	to	to	PART
ftr-475	220	30	arise	arise	VERB
ftr-475	220	31	,	,	PUNCT
ftr-475	220	32	since	since	SCONJ
ftr-475	220	33	it	it	PRON
ftr-475	220	34	is	be	AUX
ftr-475	220	35	easily	easily	ADV
ftr-475	220	36	bypassed	bypass	VERB
ftr-475	220	37	by	by	ADP
ftr-475	220	38	simply	simply	ADV
ftr-475	220	39	designating	designate	VERB
ftr-475	220	40	the	the	DET
ftr-475	220	41	relevant	relevant	ADJ
ftr-475	220	42	assets	asset	NOUN
ftr-475	220	43	of	of	ADP
ftr-475	220	44	the	the	DET
ftr-475	220	45	entity	entity	NOUN
ftr-475	220	46	(	(	PUNCT
ftr-475	220	47	rather	rather	ADV
ftr-475	220	48	than	than	ADP
ftr-475	220	49	the	the	DET
ftr-475	220	50	entity	entity	NOUN
ftr-475	220	51	itself	itself	PRON
ftr-475	220	52	)	)	PUNCT
ftr-475	220	53	as	as	ADP
ftr-475	220	54	a	a	DET
ftr-475	220	55	remic	remic	NOUN
ftr-475	220	56	.	.	PUNCT
ftr-475	221	1	turning	turn	VERB
ftr-475	221	2	finally	finally	ADV
ftr-475	221	3	to	to	ADP
ftr-475	221	4	the	the	DET
ftr-475	221	5	designation	designation	NOUN
ftr-475	221	6	requirement	requirement	NOUN
ftr-475	221	7	,	,	PUNCT
ftr-475	221	8	the	the	DET
ftr-475	221	9	regulations	regulation	NOUN
ftr-475	221	10	provide	provide	VERB
ftr-475	221	11	that	that	SCONJ
ftr-475	221	12	a	a	DET
ftr-475	221	13	residual	residual	ADJ
ftr-475	221	14	interest	interest	NOUN
ftr-475	221	15	is	be	AUX
ftr-475	221	16	designated	designate	VERB
ftr-475	221	17	as	as	ADP
ftr-475	221	18	such	such	ADJ
ftr-475	221	19	by	by	ADP
ftr-475	221	20	attaching	attach	VERB
ftr-475	221	21	to	to	ADP
ftr-475	221	22	the	the	DET
ftr-475	221	23	remic	remic	NOUN
ftr-475	221	24	's	's	PART
ftr-475	221	25	first	first	ADJ
ftr-475	221	26	tax	tax	NOUN
ftr-475	221	27	return	return	NOUN
ftr-475	221	28	information	information	NOUN
ftr-475	221	29	concerning	concern	VERB
ftr-475	221	30	the	the	DET
ftr-475	221	31	terms	term	NOUN
ftr-475	221	32	and	and	CCONJ
ftr-475	221	33	conditions	condition	NOUN
ftr-475	221	34	of	of	ADP
ftr-475	221	35	the	the	DET
ftr-475	221	36	residual	residual	ADJ
ftr-475	221	37	interest	interest	NOUN
ftr-475	221	38	(	(	PUNCT
ftr-475	221	39	or	or	CCONJ
ftr-475	221	40	by	by	ADP
ftr-475	221	41	attaching	attach	VERB
ftr-475	221	42	a	a	DET
ftr-475	221	43	copy	copy	NOUN
ftr-475	221	44	of	of	ADP
ftr-475	221	45	the	the	DET
ftr-475	221	46	offering	offer	VERB
ftr-475	221	47	circular	circular	ADJ
ftr-475	221	48	or	or	CCONJ
ftr-475	221	49	prospectus	prospectus	NOUN
ftr-475	221	50	containing	contain	VERB
ftr-475	221	51	such	such	ADJ
ftr-475	221	52	information	information	NOUN
ftr-475	221	53	)	)	PUNCT
ftr-475	221	54	.	.	PUNCT
ftr-475	221	55	'	'	PUNCT
ftr-475	222	1	the	the	DET
ftr-475	222	2	requirement	requirement	NOUN
ftr-475	222	3	is	be	AUX
ftr-475	222	4	thus	thus	ADV
ftr-475	222	5	largely	largely	ADV
ftr-475	222	6	a	a	DET
ftr-475	222	7	procedural	procedural	ADJ
ftr-475	222	8	one	one	NOUN
ftr-475	222	9	and	and	CCONJ
ftr-475	222	10	is	be	AUX
ftr-475	222	11	easily	easily	ADV
ftr-475	222	12	satisfied	satisfied	ADJ
ftr-475	222	13	.	.	PUNCT
ftr-475	223	1	the	the	DET
ftr-475	223	2	organizational	organizational	ADJ
ftr-475	223	3	documents	document	NOUN
ftr-475	223	4	of	of	ADP
ftr-475	223	5	a	a	DET
ftr-475	223	6	remic	remic	NOUN
ftr-475	223	7	generally	generally	ADV
ftr-475	223	8	will	will	AUX
ftr-475	223	9	carefully	carefully	ADV
ftr-475	223	10	designate	designate	VERB
ftr-475	223	11	the	the	DET
ftr-475	223	12	residual	residual	ADJ
ftr-475	223	13	interest	interest	NOUN
ftr-475	223	14	and	and	CCONJ
ftr-475	223	15	amply	amply	ADV
ftr-475	223	16	describe	describe	VERB
ftr-475	223	17	its	its	PRON
ftr-475	223	18	terms	term	NOUN
ftr-475	223	19	.	.	PUNCT
ftr-475	224	1	conceivably	conceivably	ADV
ftr-475	224	2	a	a	DET
ftr-475	224	3	problem	problem	NOUN
ftr-475	224	4	could	could	AUX
ftr-475	224	5	arise	arise	VERB
ftr-475	224	6	if	if	SCONJ
ftr-475	224	7	a	a	DET
ftr-475	224	8	remic	remic	NOUN
ftr-475	224	9	chose	choose	VERB
ftr-475	224	10	to	to	PART
ftr-475	224	11	effect	effect	VERB
ftr-475	224	12	a	a	DET
ftr-475	224	13	designation	designation	NOUN
ftr-475	224	14	by	by	ADP
ftr-475	224	15	merely	merely	ADV
ftr-475	224	16	attaching	attach	VERB
ftr-475	224	17	a	a	DET
ftr-475	224	18	public	public	ADJ
ftr-475	224	19	offering	offering	NOUN
ftr-475	224	20	document	document	NOUN
ftr-475	224	21	to	to	ADP
ftr-475	224	22	its	its	PRON
ftr-475	224	23	return	return	NOUN
ftr-475	224	24	,	,	PUNCT
ftr-475	224	25	which	which	PRON
ftr-475	224	26	the	the	DET
ftr-475	224	27	regulations	regulation	NOUN
ftr-475	224	28	permit	permit	VERB
ftr-475	224	29	.	.	PUNCT
ftr-475	225	1	this	this	DET
ftr-475	225	2	approach	approach	NOUN
ftr-475	225	3	,	,	PUNCT
ftr-475	225	4	however	however	ADV
ftr-475	225	5	,	,	PUNCT
ftr-475	225	6	places	place	VERB
ftr-475	225	7	an	an	DET
ftr-475	225	8	additional	additional	ADJ
ftr-475	225	9	premium	premium	NOUN
ftr-475	225	10	on	on	ADP
ftr-475	225	11	ensuring	ensure	VERB
ftr-475	225	12	that	that	SCONJ
ftr-475	225	13	the	the	DET
ftr-475	225	14	disclosure	disclosure	NOUN
ftr-475	225	15	is	be	AUX
ftr-475	225	16	correct	correct	ADJ
ftr-475	225	17	,	,	PUNCT
ftr-475	225	18	since	since	SCONJ
ftr-475	225	19	a	a	DET
ftr-475	225	20	misstatement	misstatement	NOUN
ftr-475	225	21	of	of	ADP
ftr-475	225	22	the	the	DET
ftr-475	225	23	residual	residual	ADJ
ftr-475	225	24	interest	interest	NOUN
ftr-475	225	25	terms	term	NOUN
ftr-475	225	26	in	in	ADP
ftr-475	225	27	an	an	DET
ftr-475	225	28	offering	offering	NOUN
ftr-475	225	29	document	document	NOUN
ftr-475	225	30	not	not	PART
ftr-475	225	31	only	only	ADV
ftr-475	225	32	can	can	AUX
ftr-475	225	33	give	give	VERB
ftr-475	225	34	securities	security	NOUN
ftr-475	225	35	law	law	NOUN
ftr-475	225	36	concerns	concern	NOUN
ftr-475	225	37	,	,	PUNCT
ftr-475	225	38	but	but	CCONJ
ftr-475	225	39	could	could	AUX
ftr-475	225	40	also	also	ADV
ftr-475	225	41	affect	affect	VERB
ftr-475	225	42	the	the	DET
ftr-475	225	43	status	status	NOUN
ftr-475	225	44	of	of	ADP
ftr-475	225	45	the	the	DET
ftr-475	225	46	residual	residual	ADJ
ftr-475	225	47	interest	interest	NOUN
ftr-475	225	48	(	(	PUNCT
ftr-475	225	49	and	and	CCONJ
ftr-475	225	50	hence	hence	ADV
ftr-475	225	51	the	the	DET
ftr-475	225	52	remic	remic	NOUN
ftr-475	225	53	)	)	PUNCT
ftr-475	225	54	.	.	PUNCT
ftr-475	226	1	but	but	CCONJ
ftr-475	226	2	apart	apart	ADV
ftr-475	226	3	from	from	ADP
ftr-475	226	4	the	the	DET
ftr-475	226	5	risk	risk	NOUN
ftr-475	226	6	of	of	ADP
ftr-475	226	7	erroneous	erroneous	ADJ
ftr-475	226	8	disclosure	disclosure	NOUN
ftr-475	226	9	,	,	PUNCT
ftr-475	226	10	the	the	DET
ftr-475	226	11	residual	residual	ADJ
ftr-475	226	12	interest	interest	NOUN
ftr-475	226	13	is	be	AUX
ftr-475	226	14	frequently	frequently	ADV
ftr-475	226	15	not	not	PART
ftr-475	226	16	included	include	VERB
ftr-475	226	17	in	in	ADP
ftr-475	226	18	the	the	DET
ftr-475	226	19	securities	security	NOUN
ftr-475	226	20	being	be	AUX
ftr-475	226	21	publicly	publicly	ADV
ftr-475	226	22	offered	offer	VERB
ftr-475	226	23	under	under	ADP
ftr-475	226	24	a	a	DET
ftr-475	226	25	prospectus	prospectus	NOUN
ftr-475	226	26	and	and	CCONJ
ftr-475	226	27	its	its	PRON
ftr-475	226	28	terms	term	NOUN
ftr-475	226	29	may	may	AUX
ftr-475	226	30	not	not	PART
ftr-475	226	31	be	be	AUX
ftr-475	226	32	adequately	adequately	ADV
ftr-475	226	33	described	describe	VERB
ftr-475	226	34	therein	therein	ADV
ftr-475	226	35	.	.	PUNCT
ftr-475	227	1	attaching	attach	VERB
ftr-475	227	2	such	such	DET
ftr-475	227	3	an	an	DET
ftr-475	227	4	offering	offering	NOUN
ftr-475	227	5	document	document	NOUN
ftr-475	227	6	to	to	ADP
ftr-475	227	7	the	the	DET
ftr-475	227	8	tax	tax	NOUN
ftr-475	227	9	return	return	NOUN
ftr-475	227	10	can	can	AUX
ftr-475	227	11	thus	thus	ADV
ftr-475	227	12	give	give	VERB
ftr-475	227	13	rise	rise	NOUN
ftr-475	227	14	to	to	ADP
ftr-475	227	15	questions	question	NOUN
ftr-475	227	16	about	about	ADP
ftr-475	227	17	whether	whether	SCONJ
ftr-475	227	18	a	a	DET
ftr-475	227	19	proper	proper	ADJ
ftr-475	227	20	designation	designation	NOUN
ftr-475	227	21	has	have	AUX
ftr-475	227	22	been	be	AUX
ftr-475	227	23	timely	timely	ADV
ftr-475	227	24	made	make	VERB
ftr-475	227	25	.	.	PUNCT
ftr-475	228	1	6	6	NUM
ftr-475	228	2	23	23	NUM
ftr-475	228	3	.	.	PUNCT
ftr-475	229	1	irc	irc	VERB
ftr-475	229	2	§	§	PROPN
ftr-475	229	3	860g(a)(9	860g(a)(9	PROPN
ftr-475	229	4	)	)	PUNCT
ftr-475	229	5	.	.	PUNCT
ftr-475	230	1	the	the	DET
ftr-475	230	2	regulations	regulation	NOUN
ftr-475	230	3	provide	provide	VERB
ftr-475	230	4	that	that	SCONJ
ftr-475	230	5	a	a	DET
ftr-475	230	6	remic	remic	ADJ
ftr-475	230	7	sponsor	sponsor	NOUN
ftr-475	230	8	"	"	PUNCT
ftr-475	230	9	may	may	AUX
ftr-475	230	10	contribute	contribute	VERB
ftr-475	230	11	property	property	NOUN
ftr-475	230	12	to	to	ADP
ftr-475	230	13	a	a	DET
ftr-475	230	14	remic	remic	NOUN
ftr-475	230	15	in	in	ADP
ftr-475	230	16	exchange	exchange	NOUN
ftr-475	230	17	for	for	ADP
ftr-475	230	18	regular	regular	ADJ
ftr-475	230	19	and	and	CCONJ
ftr-475	230	20	residual	residual	ADJ
ftr-475	230	21	interests	interest	NOUN
ftr-475	230	22	over	over	ADP
ftr-475	230	23	any	any	DET
ftr-475	230	24	period	period	NOUN
ftr-475	230	25	of	of	ADP
ftr-475	230	26	10	10	NUM
ftr-475	230	27	consecutive	consecutive	ADJ
ftr-475	230	28	days	day	NOUN
ftr-475	230	29	and	and	CCONJ
ftr-475	230	30	the	the	DET
ftr-475	230	31	remic	remic	NOUN
ftr-475	230	32	may	may	AUX
ftr-475	230	33	designate	designate	VERB
ftr-475	230	34	any	any	DET
ftr-475	230	35	one	one	NUM
ftr-475	230	36	of	of	ADP
ftr-475	230	37	those	those	DET
ftr-475	230	38	10	10	NUM
ftr-475	230	39	days	day	NOUN
ftr-475	230	40	as	as	ADP
ftr-475	230	41	its	its	PRON
ftr-475	230	42	startup	startup	NOUN
ftr-475	230	43	day	day	NOUN
ftr-475	230	44	.	.	PUNCT
ftr-475	230	45	"	"	PUNCT
ftr-475	230	46	regs	reg	NOUN
ftr-475	230	47	.	.	PUNCT
ftr-475	231	1	§	§	PROPN
ftr-475	231	2	1.860g-2(k	1.860g-2(k	NOUN
ftr-475	231	3	)	)	PUNCT
ftr-475	231	4	.	.	PUNCT
ftr-475	232	1	the	the	DET
ftr-475	232	2	day	day	NOUN
ftr-475	232	3	so	so	ADV
ftr-475	232	4	designated	designate	VERB
ftr-475	232	5	is	be	AUX
ftr-475	232	6	treated	treat	VERB
ftr-475	232	7	as	as	ADP
ftr-475	232	8	the	the	DET
ftr-475	232	9	day	day	NOUN
ftr-475	232	10	the	the	DET
ftr-475	232	11	regular	regular	ADJ
ftr-475	232	12	and	and	CCONJ
ftr-475	232	13	residual	residual	ADJ
ftr-475	232	14	interest	interest	NOUN
ftr-475	232	15	were	be	AUX
ftr-475	232	16	issued	issue	VERB
ftr-475	232	17	.	.	PUNCT
ftr-475	233	1	i	i	PRON
ftr-475	233	2	d.	d.	PROPN
ftr-475	233	3	24	24	NUM
ftr-475	233	4	.	.	PUNCT
ftr-475	234	1	peaslee	peaslee	PROPN
ftr-475	234	2	&	&	CCONJ
ftr-475	234	3	nirenberg	nirenberg	PROPN
ftr-475	234	4	,	,	PUNCT
ftr-475	234	5	supra	supra	PROPN
ftr-475	234	6	note	note	NOUN
ftr-475	234	7	8	8	NUM
ftr-475	234	8	.	.	PUNCT
ftr-475	235	1	at	at	ADP
ftr-475	235	2	107	107	NUM
ftr-475	235	3	-	-	SYM
ftr-475	235	4	08	08	NUM
ftr-475	235	5	.	.	PUNCT
ftr-475	236	1	since	since	SCONJ
ftr-475	236	2	a	a	DET
ftr-475	236	3	residual	residual	ADJ
ftr-475	236	4	interest	interest	NOUN
ftr-475	236	5	is	be	AUX
ftr-475	236	6	a	a	DET
ftr-475	236	7	creature	creature	NOUN
ftr-475	236	8	of	of	ADP
ftr-475	236	9	the	the	DET
ftr-475	236	10	remic	remic	NOUN
ftr-475	236	11	election	election	NOUN
ftr-475	236	12	,	,	PUNCT
ftr-475	236	13	it	it	PRON
ftr-475	236	14	is	be	AUX
ftr-475	236	15	strange	strange	ADJ
ftr-475	236	16	to	to	PART
ftr-475	236	17	speak	speak	VERB
ftr-475	236	18	of	of	ADP
ftr-475	236	19	one	one	NUM
ftr-475	236	20	existing	exist	VERB
ftr-475	236	21	before	before	SCONJ
ftr-475	236	22	an	an	DET
ftr-475	236	23	election	election	NOUN
ftr-475	236	24	is	be	AUX
ftr-475	236	25	made	make	VERB
ftr-475	236	26	.	.	PUNCT
ftr-475	237	1	25	25	NUM
ftr-475	237	2	.	.	PUNCT
ftr-475	237	3	regs	regs	PROPN
ftr-475	237	4	.	.	PUNCT
ftr-475	238	1	§	§	PROPN
ftr-475	238	2	§	§	PROPN
ftr-475	238	3	1.860d-1(d)(2)(ii	1.860d-1(d)(2)(ii	NUM
ftr-475	238	4	)	)	PUNCT
ftr-475	238	5	,	,	PUNCT
ftr-475	238	6	1.860g-1(c	1.860g-1(c	NUM
ftr-475	238	7	)	)	PUNCT
ftr-475	238	8	.	.	PUNCT
ftr-475	239	1	26	26	NUM
ftr-475	239	2	.	.	PUNCT
ftr-475	240	1	these	these	DET
ftr-475	240	2	concerns	concern	NOUN
ftr-475	240	3	apply	apply	VERB
ftr-475	240	4	equally	equally	ADV
ftr-475	240	5	to	to	ADP
ftr-475	240	6	regular	regular	ADJ
ftr-475	240	7	interests	interest	NOUN
ftr-475	240	8	,	,	PUNCT
ftr-475	240	9	which	which	PRON
ftr-475	240	10	,	,	PUNCT
ftr-475	240	11	as	as	SCONJ
ftr-475	240	12	noted	note	VERB
ftr-475	240	13	above	above	ADV
ftr-475	240	14	,	,	PUNCT
ftr-475	240	15	are	be	AUX
ftr-475	240	16	also	also	ADV
ftr-475	240	17	subject	subject	ADJ
ftr-475	240	18	to	to	ADP
ftr-475	240	19	a	a	DET
ftr-475	240	20	designation	designation	NOUN
ftr-475	240	21	requirement	requirement	NOUN
ftr-475	240	22	.	.	PUNCT
ftr-475	241	1	irc	irc	PROPN
ftr-475	241	2	§	§	PROPN
ftr-475	241	3	860g(a)(l	860g(a)(l	NUM
ftr-475	241	4	):	):	PUNCT
ftr-475	241	5	regs	reg	NOUN
ftr-475	241	6	.	.	PUNCT
ftr-475	242	1	§	§	PROPN
ftr-475	242	2	1.860g	1.860g	NUM
ftr-475	242	3	-	-	PUNCT
ftr-475	242	4	l(a)(l	l(a)(l	ADJ
ftr-475	242	5	)	)	PUNCT
ftr-475	242	6	.	.	PUNCT
ftr-475	243	1	often	often	ADV
ftr-475	243	2	classes	class	NOUN
ftr-475	243	3	of	of	ADP
ftr-475	243	4	regular	regular	ADJ
ftr-475	243	5	interests	interest	NOUN
ftr-475	243	6	are	be	AUX
ftr-475	243	7	not	not	PART
ftr-475	243	8	publicly	publicly	ADV
ftr-475	243	9	offered	offer	VERB
ftr-475	243	10	(	(	PUNCT
ftr-475	243	11	they	they	PRON
ftr-475	243	12	are	be	AUX
ftr-475	243	13	privately	privately	ADV
ftr-475	243	14	placed	place	VERB
ftr-475	243	15	or	or	CCONJ
ftr-475	243	16	retained	retain	VERB
ftr-475	243	17	by	by	ADP
ftr-475	243	18	19941	19941	NUM
ftr-475	243	19	florida	florida	PROPN
ftr-475	243	20	tax	tax	NOUN
ftr-475	243	21	review	review	NOUN
ftr-475	243	22	although	although	SCONJ
ftr-475	243	23	the	the	DET
ftr-475	243	24	likelihood	likelihood	NOUN
ftr-475	243	25	of	of	ADP
ftr-475	243	26	such	such	DET
ftr-475	243	27	a	a	DET
ftr-475	243	28	mistake	mistake	NOUN
ftr-475	243	29	may	may	AUX
ftr-475	243	30	seem	seem	VERB
ftr-475	243	31	remote	remote	ADJ
ftr-475	243	32	,	,	PUNCT
ftr-475	243	33	it	it	PRON
ftr-475	243	34	must	must	AUX
ftr-475	243	35	be	be	AUX
ftr-475	243	36	borne	bear	VERB
ftr-475	243	37	in	in	ADP
ftr-475	243	38	mind	mind	NOUN
ftr-475	243	39	that	that	SCONJ
ftr-475	243	40	the	the	DET
ftr-475	243	41	person	person	NOUN
ftr-475	243	42	actually	actually	ADV
ftr-475	243	43	charged	charge	VERB
ftr-475	243	44	with	with	ADP
ftr-475	243	45	making	make	VERB
ftr-475	243	46	the	the	DET
ftr-475	243	47	remic	remic	ADJ
ftr-475	243	48	election	election	NOUN
ftr-475	243	49	and	and	CCONJ
ftr-475	243	50	filing	file	VERB
ftr-475	243	51	tax	tax	NOUN
ftr-475	243	52	returns	return	NOUN
ftr-475	243	53	may	may	AUX
ftr-475	243	54	possess	possess	VERB
ftr-475	243	55	little	little	ADJ
ftr-475	243	56	sophistication	sophistication	NOUN
ftr-475	243	57	and	and	CCONJ
ftr-475	243	58	knowledge	knowledge	NOUN
ftr-475	243	59	of	of	ADP
ftr-475	243	60	the	the	DET
ftr-475	243	61	requirements.27	requirements.27	PROPN
ftr-475	243	62	presumably	presumably	ADV
ftr-475	243	63	the	the	DET
ftr-475	243	64	internal	internal	ADJ
ftr-475	243	65	revenue	revenue	NOUN
ftr-475	243	66	service	service	NOUN
ftr-475	243	67	(	(	PUNCT
ftr-475	243	68	the	the	DET
ftr-475	243	69	"	"	PUNCT
ftr-475	243	70	service	service	NOUN
ftr-475	243	71	"	"	PUNCT
ftr-475	243	72	)	)	PUNCT
ftr-475	243	73	would	would	AUX
ftr-475	243	74	be	be	AUX
ftr-475	243	75	lenient	lenient	ADJ
ftr-475	243	76	in	in	ADP
ftr-475	243	77	granting	grant	VERB
ftr-475	243	78	relief	relief	NOUN
ftr-475	243	79	in	in	ADP
ftr-475	243	80	such	such	ADJ
ftr-475	243	81	situations.2	situations.2	NOUN
ftr-475	243	82	"	"	PUNCT
ftr-475	243	83	in	in	ADP
ftr-475	243	84	addition	addition	NOUN
ftr-475	243	85	to	to	ADP
ftr-475	243	86	elaborating	elaborate	VERB
ftr-475	243	87	on	on	ADP
ftr-475	243	88	the	the	DET
ftr-475	243	89	designation	designation	NOUN
ftr-475	243	90	requirement	requirement	NOUN
ftr-475	243	91	,	,	PUNCT
ftr-475	243	92	the	the	DET
ftr-475	243	93	regulations	regulation	NOUN
ftr-475	243	94	also	also	ADV
ftr-475	243	95	confirm	confirm	VERB
ftr-475	243	96	what	what	PRON
ftr-475	243	97	is	be	AUX
ftr-475	243	98	implicit	implicit	ADJ
ftr-475	243	99	in	in	ADP
ftr-475	243	100	the	the	DET
ftr-475	243	101	statutory	statutory	ADJ
ftr-475	243	102	scheme	scheme	NOUN
ftr-475	243	103	:	:	PUNCT
ftr-475	243	104	a	a	DET
ftr-475	243	105	residual	residual	ADJ
ftr-475	243	106	interest	interest	NOUN
ftr-475	243	107	need	need	AUX
ftr-475	243	108	not	not	PART
ftr-475	243	109	entitle	entitle	VERB
ftr-475	243	110	a	a	DET
ftr-475	243	111	holder	holder	NOUN
ftr-475	243	112	to	to	ADP
ftr-475	243	113	any	any	DET
ftr-475	243	114	distributions	distribution	NOUN
ftr-475	243	115	from	from	ADP
ftr-475	243	116	the	the	DET
ftr-475	243	117	remic.29	remic.29	NOUN
ftr-475	243	118	prior	prior	ADV
ftr-475	243	119	to	to	ADP
ftr-475	243	120	the	the	DET
ftr-475	243	121	issuance	issuance	NOUN
ftr-475	243	122	of	of	ADP
ftr-475	243	123	the	the	DET
ftr-475	243	124	regulations	regulation	NOUN
ftr-475	243	125	,	,	PUNCT
ftr-475	243	126	some	some	PRON
ftr-475	243	127	questioned	question	VERB
ftr-475	243	128	whether	whether	SCONJ
ftr-475	243	129	a	a	DET
ftr-475	243	130	residual	residual	ADJ
ftr-475	243	131	interest	interest	NOUN
ftr-475	243	132	could	could	AUX
ftr-475	243	133	be	be	AUX
ftr-475	243	134	issued	issue	VERB
ftr-475	243	135	that	that	PRON
ftr-475	243	136	entitled	entitle	VERB
ftr-475	243	137	the	the	DET
ftr-475	243	138	holder	holder	NOUN
ftr-475	243	139	to	to	ADP
ftr-475	243	140	nothing	nothing	PRON
ftr-475	243	141	and	and	CCONJ
ftr-475	243	142	,	,	PUNCT
ftr-475	243	143	out	out	ADP
ftr-475	243	144	of	of	ADP
ftr-475	243	145	caution	caution	NOUN
ftr-475	243	146	,	,	PUNCT
ftr-475	243	147	typically	typically	ADV
ftr-475	243	148	tax	tax	NOUN
ftr-475	243	149	counsel	counsel	NOUN
ftr-475	243	150	required	require	VERB
ftr-475	243	151	that	that	SCONJ
ftr-475	243	152	a	a	DET
ftr-475	243	153	residual	residual	ADJ
ftr-475	243	154	interest	interest	NOUN
ftr-475	243	155	have	have	VERB
ftr-475	243	156	some	some	DET
ftr-475	243	157	minimum	minimum	ADJ
ftr-475	243	158	principal	principal	ADJ
ftr-475	243	159	amount	amount	NOUN
ftr-475	243	160	(	(	PUNCT
ftr-475	243	161	$	$	SYM
ftr-475	243	162	10,000	10,000	NUM
ftr-475	243	163	was	be	AUX
ftr-475	243	164	a	a	DET
ftr-475	243	165	common	common	ADJ
ftr-475	243	166	figure	figure	NOUN
ftr-475	243	167	)	)	PUNCT
ftr-475	243	168	.	.	PUNCT
ftr-475	244	1	this	this	DET
ftr-475	244	2	concern	concern	NOUN
ftr-475	244	3	was	be	AUX
ftr-475	244	4	based	base	VERB
ftr-475	244	5	in	in	ADP
ftr-475	244	6	part	part	NOUN
ftr-475	244	7	on	on	ADP
ftr-475	244	8	the	the	DET
ftr-475	244	9	fact	fact	NOUN
ftr-475	244	10	that	that	SCONJ
ftr-475	244	11	it	it	PRON
ftr-475	244	12	seemed	seem	VERB
ftr-475	244	13	counterintuitive	counterintuitive	ADJ
ftr-475	244	14	to	to	PART
ftr-475	244	15	speak	speak	VERB
ftr-475	244	16	of	of	ADP
ftr-475	244	17	a	a	DET
ftr-475	244	18	residual	residual	ADJ
ftr-475	244	19	interest	interest	NOUN
ftr-475	244	20	,	,	PUNCT
ftr-475	244	21	with	with	ADP
ftr-475	244	22	no	no	DET
ftr-475	244	23	entitlement	entitlement	NOUN
ftr-475	244	24	to	to	ADP
ftr-475	244	25	any	any	DET
ftr-475	244	26	cash	cash	NOUN
ftr-475	244	27	flow	flow	NOUN
ftr-475	244	28	,	,	PUNCT
ftr-475	244	29	as	as	ADP
ftr-475	244	30	being	be	AUX
ftr-475	244	31	an	an	DET
ftr-475	244	32	"	"	PUNCT
ftr-475	244	33	interest	interest	NOUN
ftr-475	244	34	"	"	PUNCT
ftr-475	244	35	in	in	ADP
ftr-475	244	36	the	the	DET
ftr-475	244	37	remic,3	remic,3	NOUN
ftr-475	244	38	"	"	PUNCT
ftr-475	244	39	and	and	CCONJ
ftr-475	244	40	in	in	ADP
ftr-475	244	41	part	part	NOUN
ftr-475	244	42	on	on	ADP
ftr-475	244	43	the	the	DET
ftr-475	244	44	question	question	NOUN
ftr-475	244	45	of	of	ADP
ftr-475	244	46	how	how	SCONJ
ftr-475	244	47	one	one	NUM
ftr-475	244	48	effects	effect	NOUN
ftr-475	244	49	a	a	DET
ftr-475	244	50	"	"	PUNCT
ftr-475	244	51	transfer	transfer	NOUN
ftr-475	244	52	"	"	PUNCT
ftr-475	244	53	of	of	ADP
ftr-475	244	54	the	the	DET
ftr-475	244	55	remic	remic	ADJ
ftr-475	244	56	sponsor	sponsor	NOUN
ftr-475	244	57	)	)	PUNCT
ftr-475	244	58	and	and	CCONJ
ftr-475	244	59	are	be	AUX
ftr-475	244	60	described	describe	VERB
ftr-475	244	61	,	,	PUNCT
ftr-475	244	62	if	if	SCONJ
ftr-475	244	63	at	at	ADV
ftr-475	244	64	all	all	ADV
ftr-475	244	65	,	,	PUNCT
ftr-475	244	66	only	only	ADV
ftr-475	244	67	in	in	ADP
ftr-475	244	68	an	an	DET
ftr-475	244	69	extremely	extremely	ADV
ftr-475	244	70	cursory	cursory	ADJ
ftr-475	244	71	fashion	fashion	NOUN
ftr-475	244	72	in	in	ADP
ftr-475	244	73	the	the	DET
ftr-475	244	74	public	public	ADJ
ftr-475	244	75	offering	offering	NOUN
ftr-475	244	76	document	document	NOUN
ftr-475	244	77	covering	cover	VERB
ftr-475	244	78	the	the	DET
ftr-475	244	79	other	other	ADJ
ftr-475	244	80	classes	class	NOUN
ftr-475	244	81	.	.	PUNCT
ftr-475	245	1	27	27	NUM
ftr-475	245	2	.	.	PUNCT
ftr-475	246	1	this	this	PRON
ftr-475	246	2	is	be	AUX
ftr-475	246	3	evident	evident	ADJ
ftr-475	246	4	from	from	ADP
ftr-475	246	5	the	the	DET
ftr-475	246	6	number	number	NOUN
ftr-475	246	7	of	of	ADP
ftr-475	246	8	requests	request	NOUN
ftr-475	246	9	for	for	ADP
ftr-475	246	10	relief	relief	NOUN
ftr-475	246	11	under	under	ADP
ftr-475	246	12	regs	reg	NOUN
ftr-475	246	13	.	.	PUNCT
ftr-475	247	1	§	§	PROPN
ftr-475	247	2	301.91001(a	301.91001(a	NUM
ftr-475	247	3	)	)	PUNCT
ftr-475	247	4	by	by	ADP
ftr-475	247	5	remics	remic	NOUN
ftr-475	247	6	whose	whose	DET
ftr-475	247	7	tax	tax	NOUN
ftr-475	247	8	return	return	NOUN
ftr-475	247	9	preparers	preparer	NOUN
ftr-475	247	10	forgot	forgot	VERB
ftr-475	247	11	to	to	PART
ftr-475	247	12	file	file	VERB
ftr-475	247	13	tax	tax	NOUN
ftr-475	247	14	returns	return	NOUN
ftr-475	247	15	for	for	ADP
ftr-475	247	16	the	the	DET
ftr-475	247	17	remic	remic	NOUN
ftr-475	247	18	and	and	CCONJ
ftr-475	247	19	make	make	VERB
ftr-475	247	20	a	a	DET
ftr-475	247	21	timely	timely	ADJ
ftr-475	247	22	remic	remic	ADJ
ftr-475	247	23	election	election	NOUN
ftr-475	247	24	(	(	PUNCT
ftr-475	247	25	or	or	CCONJ
ftr-475	247	26	in	in	ADP
ftr-475	247	27	one	one	NUM
ftr-475	247	28	case	case	NOUN
ftr-475	247	29	failed	fail	VERB
ftr-475	247	30	to	to	PART
ftr-475	247	31	have	have	VERB
ftr-475	247	32	the	the	DET
ftr-475	247	33	return	return	NOUN
ftr-475	247	34	signed	sign	VERB
ftr-475	247	35	by	by	ADP
ftr-475	247	36	the	the	DET
ftr-475	247	37	right	right	ADJ
ftr-475	247	38	person	person	NOUN
ftr-475	247	39	)	)	PUNCT
ftr-475	247	40	.	.	PUNCT
ftr-475	248	1	see	see	VERB
ftr-475	248	2	priv	priv	PROPN
ftr-475	248	3	.	.	PUNCT
ftr-475	249	1	let	let	VERB
ftr-475	249	2	.	.	PUNCT
ftr-475	250	1	rul	rul	NOUN
ftr-475	250	2	.	.	PUNCT
ftr-475	250	3	9411022	9411022	NUM
ftr-475	250	4	(	(	PUNCT
ftr-475	250	5	dec	dec	PROPN
ftr-475	250	6	.	.	PROPN
ftr-475	250	7	16	16	NUM
ftr-475	250	8	,	,	PUNCT
ftr-475	250	9	1993	1993	NUM
ftr-475	250	10	)	)	PUNCT
ftr-475	250	11	;	;	PUNCT
ftr-475	251	1	priv	priv	PROPN
ftr-475	251	2	.	.	PUNCT
ftr-475	252	1	let	let	VERB
ftr-475	252	2	.	.	PUNCT
ftr-475	253	1	rul	rul	NOUN
ftr-475	253	2	.	.	PUNCT
ftr-475	253	3	9309043	9309043	NUM
ftr-475	253	4	(	(	PUNCT
ftr-475	253	5	dec	dec	PROPN
ftr-475	253	6	.	.	PROPN
ftr-475	253	7	9	9	NUM
ftr-475	253	8	,	,	PUNCT
ftr-475	253	9	1992	1992	NUM
ftr-475	253	10	)	)	PUNCT
ftr-475	253	11	;	;	PUNCT
ftr-475	254	1	priv	priv	PROPN
ftr-475	254	2	.	.	PUNCT
ftr-475	255	1	let	let	VERB
ftr-475	255	2	.	.	PUNCT
ftr-475	256	1	rul	rul	NOUN
ftr-475	256	2	.	.	PUNCT
ftr-475	257	1	9239010	9239010	NUM
ftr-475	257	2	(	(	PUNCT
ftr-475	257	3	june	june	PROPN
ftr-475	257	4	24	24	NUM
ftr-475	257	5	,	,	PUNCT
ftr-475	257	6	1992	1992	NUM
ftr-475	257	7	)	)	PUNCT
ftr-475	257	8	;	;	PUNCT
ftr-475	258	1	priv	priv	PROPN
ftr-475	258	2	.	.	PUNCT
ftr-475	259	1	let	let	VERB
ftr-475	259	2	.	.	PUNCT
ftr-475	260	1	rul	rul	NOUN
ftr-475	260	2	.	.	PUNCT
ftr-475	261	1	9239007	9239007	NUM
ftr-475	261	2	(	(	PUNCT
ftr-475	261	3	june	june	PROPN
ftr-475	261	4	24	24	NUM
ftr-475	261	5	,	,	PUNCT
ftr-475	261	6	1992	1992	NUM
ftr-475	261	7	)	)	PUNCT
ftr-475	261	8	;	;	PUNCT
ftr-475	262	1	priv	priv	PROPN
ftr-475	262	2	.	.	PUNCT
ftr-475	263	1	let	let	VERB
ftr-475	263	2	.	.	PUNCT
ftr-475	264	1	rul	rul	NOUN
ftr-475	264	2	.	.	PUNCT
ftr-475	264	3	9144014	9144014	NUM
ftr-475	264	4	(	(	PUNCT
ftr-475	264	5	july	july	PROPN
ftr-475	264	6	30	30	NUM
ftr-475	264	7	,	,	PUNCT
ftr-475	264	8	1991	1991	NUM
ftr-475	264	9	)	)	PUNCT
ftr-475	264	10	;	;	PUNCT
ftr-475	265	1	priv	priv	PROPN
ftr-475	265	2	.	.	PUNCT
ftr-475	266	1	let	let	VERB
ftr-475	266	2	.	.	PUNCT
ftr-475	267	1	rul	rul	NOUN
ftr-475	267	2	.	.	PUNCT
ftr-475	268	1	9144013	9144013	NUM
ftr-475	268	2	(	(	PUNCT
ftr-475	268	3	july	july	PROPN
ftr-475	268	4	30	30	NUM
ftr-475	268	5	,	,	PUNCT
ftr-475	268	6	1991	1991	NUM
ftr-475	268	7	)	)	PUNCT
ftr-475	268	8	;	;	PUNCT
ftr-475	269	1	priv	priv	PROPN
ftr-475	269	2	.	.	PUNCT
ftr-475	270	1	let	let	VERB
ftr-475	270	2	.	.	PUNCT
ftr-475	271	1	rul	rul	NOUN
ftr-475	271	2	.	.	PUNCT
ftr-475	271	3	9144012	9144012	NUM
ftr-475	271	4	(	(	PUNCT
ftr-475	271	5	july	july	PROPN
ftr-475	271	6	30	30	NUM
ftr-475	271	7	,	,	PUNCT
ftr-475	271	8	1991	1991	NUM
ftr-475	271	9	)	)	PUNCT
ftr-475	271	10	;	;	PUNCT
ftr-475	272	1	priv	priv	PROPN
ftr-475	272	2	.	.	PUNCT
ftr-475	273	1	let	let	VERB
ftr-475	273	2	.	.	PUNCT
ftr-475	274	1	rul	rul	NOUN
ftr-475	274	2	.	.	PUNCT
ftr-475	274	3	9139007	9139007	NUM
ftr-475	274	4	(	(	PUNCT
ftr-475	274	5	june	june	PROPN
ftr-475	274	6	26	26	NUM
ftr-475	274	7	,	,	PUNCT
ftr-475	274	8	1991	1991	NUM
ftr-475	274	9	)	)	PUNCT
ftr-475	274	10	;	;	PUNCT
ftr-475	274	11	priv	priv	PROPN
ftr-475	274	12	.	.	PUNCT
ftr-475	275	1	let	let	VERB
ftr-475	275	2	.	.	PUNCT
ftr-475	276	1	rul	rul	NOUN
ftr-475	276	2	.	.	PUNCT
ftr-475	276	3	9111057	9111057	NUM
ftr-475	276	4	(	(	PUNCT
ftr-475	276	5	dec	dec	PROPN
ftr-475	276	6	.	.	PROPN
ftr-475	276	7	19	19	NUM
ftr-475	276	8	,	,	PUNCT
ftr-475	276	9	1990	1990	NUM
ftr-475	276	10	)	)	PUNCT
ftr-475	276	11	;	;	PUNCT
ftr-475	277	1	priv	priv	PROPN
ftr-475	277	2	.	.	PUNCT
ftr-475	278	1	let	let	VERB
ftr-475	278	2	.	.	PUNCT
ftr-475	279	1	rul	rul	NOUN
ftr-475	279	2	.	.	PUNCT
ftr-475	280	1	9108008	9108008	NUM
ftr-475	280	2	(	(	PUNCT
ftr-475	280	3	nov	nov	PROPN
ftr-475	280	4	.	.	PROPN
ftr-475	280	5	19	19	NUM
ftr-475	280	6	,	,	PUNCT
ftr-475	280	7	1990	1990	NUM
ftr-475	280	8	)	)	PUNCT
ftr-475	280	9	;	;	PUNCT
ftr-475	281	1	priv	priv	PROPN
ftr-475	281	2	.	.	PUNCT
ftr-475	282	1	let	let	VERB
ftr-475	282	2	.	.	PUNCT
ftr-475	283	1	rul	rul	NOUN
ftr-475	283	2	.	.	PUNCT
ftr-475	283	3	9006009	9006009	NUM
ftr-475	283	4	(	(	PUNCT
ftr-475	283	5	nov	nov	PROPN
ftr-475	283	6	.	.	PROPN
ftr-475	283	7	2	2	NUM
ftr-475	283	8	,	,	PUNCT
ftr-475	283	9	1989	1989	NUM
ftr-475	283	10	)	)	PUNCT
ftr-475	283	11	.	.	PUNCT
ftr-475	284	1	often	often	ADV
ftr-475	284	2	these	these	DET
ftr-475	284	3	failures	failure	NOUN
ftr-475	284	4	apparently	apparently	ADV
ftr-475	284	5	are	be	AUX
ftr-475	284	6	due	due	ADJ
ftr-475	284	7	to	to	ADP
ftr-475	284	8	misunderstandings	misunderstanding	NOUN
ftr-475	284	9	about	about	ADP
ftr-475	284	10	who	who	PRON
ftr-475	284	11	is	be	AUX
ftr-475	284	12	responsible	responsible	ADJ
ftr-475	284	13	to	to	PART
ftr-475	284	14	do	do	VERB
ftr-475	284	15	what	what	PRON
ftr-475	284	16	,	,	PUNCT
ftr-475	284	17	which	which	PRON
ftr-475	284	18	underlines	underline	VERB
ftr-475	284	19	the	the	DET
ftr-475	284	20	need	need	NOUN
ftr-475	284	21	for	for	SCONJ
ftr-475	284	22	tax	tax	NOUN
ftr-475	284	23	counsel	counsel	NOUN
ftr-475	284	24	to	to	PART
ftr-475	284	25	be	be	AUX
ftr-475	284	26	very	very	ADV
ftr-475	284	27	specific	specific	ADJ
ftr-475	284	28	in	in	ADP
ftr-475	284	29	the	the	DET
ftr-475	284	30	remic	remic	NOUN
ftr-475	284	31	's	's	PART
ftr-475	284	32	organizational	organizational	ADJ
ftr-475	284	33	documents	document	NOUN
ftr-475	284	34	about	about	ADP
ftr-475	284	35	who	who	PRON
ftr-475	284	36	is	be	AUX
ftr-475	284	37	to	to	PART
ftr-475	284	38	file	file	VERB
ftr-475	284	39	tax	tax	NOUN
ftr-475	284	40	returns	return	NOUN
ftr-475	284	41	.	.	PUNCT
ftr-475	285	1	28	28	NUM
ftr-475	285	2	.	.	PUNCT
ftr-475	286	1	the	the	DET
ftr-475	286	2	service	service	NOUN
ftr-475	286	3	may	may	AUX
ftr-475	286	4	,	,	PUNCT
ftr-475	286	5	upon	upon	SCONJ
ftr-475	286	6	a	a	DET
ftr-475	286	7	showing	showing	NOUN
ftr-475	286	8	of	of	ADP
ftr-475	286	9	good	good	ADJ
ftr-475	286	10	cause	cause	NOUN
ftr-475	286	11	,	,	PUNCT
ftr-475	286	12	grant	grant	VERB
ftr-475	286	13	a	a	DET
ftr-475	286	14	reasonable	reasonable	ADJ
ftr-475	286	15	extension	extension	NOUN
ftr-475	286	16	of	of	ADP
ftr-475	286	17	time	time	NOUN
ftr-475	286	18	for	for	ADP
ftr-475	286	19	making	make	VERB
ftr-475	286	20	an	an	DET
ftr-475	286	21	election	election	NOUN
ftr-475	286	22	.	.	PUNCT
ftr-475	287	1	regs	regs	PROPN
ftr-475	287	2	.	.	PUNCT
ftr-475	288	1	§	§	PROPN
ftr-475	288	2	301.9100	301.9100	PROPN
ftr-475	288	3	-	-	PROPN
ftr-475	288	4	1(a	1(a	NUM
ftr-475	288	5	)	)	PUNCT
ftr-475	288	6	;	;	PUNCT
ftr-475	288	7	rev	rev	PROPN
ftr-475	288	8	.	.	PROPN
ftr-475	288	9	proc	proc	PROPN
ftr-475	288	10	.	.	PUNCT
ftr-475	289	1	92	92	NUM
ftr-475	289	2	-	-	SYM
ftr-475	289	3	85	85	NUM
ftr-475	289	4	,	,	PUNCT
ftr-475	289	5	1992	1992	NUM
ftr-475	289	6	-	-	SYM
ftr-475	289	7	2	2	NUM
ftr-475	289	8	c.b	c.b	PROPN
ftr-475	289	9	.	.	PROPN
ftr-475	289	10	490	490	NUM
ftr-475	289	11	,	,	PUNCT
ftr-475	289	12	modified	modify	VERB
ftr-475	289	13	by	by	ADP
ftr-475	289	14	rev	rev	PROPN
ftr-475	289	15	.	.	PROPN
ftr-475	289	16	proc	proc	PROPN
ftr-475	289	17	.	.	PUNCT
ftr-475	290	1	93	93	NUM
ftr-475	290	2	-	-	SYM
ftr-475	290	3	28	28	NUM
ftr-475	290	4	,	,	PUNCT
ftr-475	290	5	1993	1993	NUM
ftr-475	290	6	-	-	SYM
ftr-475	290	7	2	2	NUM
ftr-475	290	8	c.b	c.b	PROPN
ftr-475	290	9	.	.	PROPN
ftr-475	290	10	334	334	NUM
ftr-475	290	11	.	.	PUNCT
ftr-475	291	1	29	29	NUM
ftr-475	291	2	.	.	PUNCT
ftr-475	291	3	regs	regs	PROPN
ftr-475	291	4	.	.	PUNCT
ftr-475	292	1	§	§	PROPN
ftr-475	292	2	1.860g	1.860g	PROPN
ftr-475	292	3	-	-	SYM
ftr-475	292	4	i(c	i(c	PROPN
ftr-475	292	5	)	)	PUNCT
ftr-475	292	6	;	;	PUNCT
ftr-475	292	7	staff	staff	NOUN
ftr-475	292	8	of	of	ADP
ftr-475	292	9	the	the	DET
ftr-475	292	10	joint	joint	ADJ
ftr-475	292	11	comm	comm	NOUN
ftr-475	292	12	.	.	PUNCT
ftr-475	293	1	on	on	ADP
ftr-475	293	2	tax'n	tax'n	PRON
ftr-475	293	3	,	,	PUNCT
ftr-475	293	4	99th	99th	ADJ
ftr-475	293	5	cong	cong	NOUN
ftr-475	293	6	.	.	PROPN
ftr-475	293	7	,	,	PUNCT
ftr-475	293	8	2d	2d	NUM
ftr-475	293	9	sess	sess	NOUN
ftr-475	293	10	.	.	PUNCT
ftr-475	293	11	,	,	PUNCT
ftr-475	293	12	general	general	ADJ
ftr-475	293	13	explanation	explanation	NOUN
ftr-475	293	14	of	of	ADP
ftr-475	293	15	the	the	DET
ftr-475	293	16	tax	tax	NOUN
ftr-475	293	17	reform	reform	NOUN
ftr-475	293	18	act	act	NOUN
ftr-475	293	19	of	of	ADP
ftr-475	293	20	1986	1986	NUM
ftr-475	293	21	,	,	PUNCT
ftr-475	293	22	416	416	NUM
ftr-475	293	23	(	(	PUNCT
ftr-475	293	24	comm	comm	NOUN
ftr-475	293	25	.	.	PUNCT
ftr-475	293	26	print	print	NOUN
ftr-475	293	27	1987	1987	NUM
ftr-475	293	28	)	)	PUNCT
ftr-475	294	1	[	[	X
ftr-475	294	2	hereinafter	hereinafter	NOUN
ftr-475	294	3	1986	1986	NUM
ftr-475	294	4	act	act	NOUN
ftr-475	294	5	bluebook	bluebook	PROPN
ftr-475	294	6	]	]	PUNCT
ftr-475	294	7	.	.	PUNCT
ftr-475	295	1	30	30	NUM
ftr-475	295	2	.	.	PUNCT
ftr-475	296	1	a	a	DET
ftr-475	296	2	distant	distant	ADJ
ftr-475	296	3	analogy	analogy	NOUN
ftr-475	296	4	to	to	ADP
ftr-475	296	5	the	the	DET
ftr-475	296	6	concerns	concern	NOUN
ftr-475	296	7	over	over	ADP
ftr-475	296	8	zero	zero	NUM
ftr-475	296	9	entitlement	entitlement	NOUN
ftr-475	296	10	residual	residual	ADJ
ftr-475	296	11	interests	interest	NOUN
ftr-475	296	12	arises	arise	VERB
ftr-475	296	13	with	with	ADP
ftr-475	296	14	respect	respect	NOUN
ftr-475	296	15	to	to	ADP
ftr-475	296	16	certain	certain	ADJ
ftr-475	296	17	limited	limited	ADJ
ftr-475	296	18	partnerships	partnership	NOUN
ftr-475	296	19	(	(	PUNCT
ftr-475	296	20	particularly	particularly	ADV
ftr-475	296	21	those	those	PRON
ftr-475	296	22	used	use	VERB
ftr-475	296	23	as	as	ADP
ftr-475	296	24	a	a	DET
ftr-475	296	25	securitization	securitization	NOUN
ftr-475	296	26	vehicle	vehicle	NOUN
ftr-475	296	27	)	)	PUNCT
ftr-475	296	28	,	,	PUNCT
ftr-475	296	29	where	where	SCONJ
ftr-475	296	30	there	there	PRON
ftr-475	296	31	is	be	VERB
ftr-475	296	32	often	often	ADV
ftr-475	296	33	pressure	pressure	NOUN
ftr-475	296	34	in	in	ADP
ftr-475	296	35	structuring	structure	VERB
ftr-475	296	36	them	they	PRON
ftr-475	296	37	to	to	PART
ftr-475	296	38	make	make	VERB
ftr-475	296	39	the	the	DET
ftr-475	296	40	general	general	ADJ
ftr-475	296	41	partner	partner	NOUN
ftr-475	296	42	's	's	PART
ftr-475	296	43	partnership	partnership	NOUN
ftr-475	296	44	interest	interest	NOUN
ftr-475	296	45	as	as	ADV
ftr-475	296	46	small	small	ADJ
ftr-475	296	47	as	as	ADP
ftr-475	296	48	possible	possible	ADJ
ftr-475	296	49	.	.	PUNCT
ftr-475	297	1	if	if	SCONJ
ftr-475	297	2	the	the	DET
ftr-475	297	3	general	general	ADJ
ftr-475	297	4	partner	partner	NOUN
ftr-475	297	5	's	's	PART
ftr-475	297	6	interest	interest	NOUN
ftr-475	297	7	in	in	ADP
ftr-475	297	8	partnership	partnership	NOUN
ftr-475	297	9	capital	capital	NOUN
ftr-475	297	10	or	or	CCONJ
ftr-475	297	11	profits	profit	NOUN
ftr-475	297	12	is	be	AUX
ftr-475	297	13	too	too	ADV
ftr-475	297	14	small	small	ADJ
ftr-475	297	15	or	or	CCONJ
ftr-475	297	16	trivial	trivial	ADJ
ftr-475	297	17	,	,	PUNCT
ftr-475	297	18	a	a	DET
ftr-475	297	19	concern	concern	NOUN
ftr-475	297	20	exists	exist	VERB
ftr-475	297	21	that	that	SCONJ
ftr-475	297	22	the	the	DET
ftr-475	297	23	general	general	ADJ
ftr-475	297	24	partner	partner	NOUN
ftr-475	297	25	is	be	AUX
ftr-475	297	26	not	not	PART
ftr-475	297	27	a	a	DET
ftr-475	297	28	partner	partner	NOUN
ftr-475	297	29	at	at	ADV
ftr-475	297	30	all	all	ADV
ftr-475	297	31	(	(	PUNCT
ftr-475	297	32	i.e.	i.e.	X
ftr-475	297	33	,	,	PUNCT
ftr-475	297	34	it	it	PRON
ftr-475	297	35	has	have	AUX
ftr-475	297	36	no	no	DET
ftr-475	297	37	real	real	ADJ
ftr-475	297	38	interest	interest	NOUN
ftr-475	297	39	in	in	ADP
ftr-475	297	40	the	the	DET
ftr-475	297	41	venture	venture	NOUN
ftr-475	297	42	)	)	PUNCT
ftr-475	297	43	.	.	PUNCT
ftr-475	298	1	see	see	VERB
ftr-475	298	2	william	william	PROPN
ftr-475	298	3	b.	b.	PROPN
ftr-475	298	4	brannan	brannan	PROPN
ftr-475	298	5	,	,	PUNCT
ftr-475	298	6	lingering	linger	VERB
ftr-475	298	7	partnership	partnership	NOUN
ftr-475	298	8	classification	classification	NOUN
ftr-475	298	9	issues	issue	NOUN
ftr-475	298	10	(	(	PUNCT
ftr-475	298	11	just	just	ADV
ftr-475	298	12	when	when	SCONJ
ftr-475	298	13	you	you	PRON
ftr-475	298	14	thought	think	VERB
ftr-475	298	15	it	it	PRON
ftr-475	298	16	was	be	AUX
ftr-475	298	17	safe	safe	ADJ
ftr-475	298	18	to	to	PART
ftr-475	298	19	go	go	VERB
ftr-475	298	20	back	back	ADV
ftr-475	298	21	into	into	ADP
ftr-475	298	22	the	the	DET
ftr-475	298	23	water	water	NOUN
ftr-475	298	24	)	)	PUNCT
ftr-475	298	25	,	,	PUNCT
ftr-475	298	26	i	i	PRON
ftr-475	298	27	fla	fla	PROPN
ftr-475	298	28	.	.	PUNCT
ftr-475	299	1	tax	tax	PROPN
ftr-475	299	2	rev	rev	PROPN
ftr-475	299	3	.	.	PROPN
ftr-475	299	4	197	197	NUM
ftr-475	299	5	,	,	PUNCT
ftr-475	299	6	214	214	NUM
ftr-475	299	7	-	-	SYM
ftr-475	299	8	16	16	NUM
ftr-475	299	9	(	(	PUNCT
ftr-475	299	10	1993	1993	NUM
ftr-475	299	11	)	)	PUNCT
ftr-475	299	12	.	.	PUNCT
ftr-475	300	1	in	in	ADP
ftr-475	300	2	this	this	DET
ftr-475	300	3	regard	regard	NOUN
ftr-475	300	4	,	,	PUNCT
ftr-475	300	5	the	the	DET
ftr-475	300	6	service	service	NOUN
ftr-475	300	7	requires	require	VERB
ftr-475	300	8	for	for	ADP
ftr-475	300	9	ruling	rule	VERB
ftr-475	300	10	purposes	purpose	NOUN
ftr-475	300	11	that	that	PRON
ftr-475	300	12	the	the	DET
ftr-475	300	13	general	general	ADJ
ftr-475	300	14	partner	partner	NOUN
ftr-475	300	15	maintain	maintain	VERB
ftr-475	300	16	a	a	DET
ftr-475	300	17	minimum	minimum	ADJ
ftr-475	300	18	1	1	NUM
ftr-475	300	19	%	%	NOUN
ftr-475	300	20	interest	interest	NOUN
ftr-475	300	21	in	in	ADP
ftr-475	300	22	the	the	DET
ftr-475	300	23	partnership	partnership	NOUN
ftr-475	300	24	,	,	PUNCT
ftr-475	300	25	although	although	SCONJ
ftr-475	300	26	this	this	DET
ftr-475	300	27	phases	phase	NOUN
ftr-475	300	28	down	down	ADP
ftr-475	300	29	to	to	ADP
ftr-475	300	30	as	as	ADV
ftr-475	300	31	little	little	ADJ
ftr-475	300	32	as	as	ADP
ftr-475	300	33	.2	.2	NUM
ftr-475	300	34	%	%	NOUN
ftr-475	300	35	for	for	ADP
ftr-475	300	36	partnerships	partnership	NOUN
ftr-475	300	37	with	with	ADP
ftr-475	300	38	capital	capital	NOUN
ftr-475	300	39	contributions	contribution	NOUN
ftr-475	300	40	of	of	ADP
ftr-475	300	41	$	$	SYM
ftr-475	300	42	250	250	NUM
ftr-475	300	43	million	million	NUM
ftr-475	300	44	or	or	CCONJ
ftr-475	300	45	more	more	ADJ
ftr-475	300	46	.	.	PUNCT
ftr-475	301	1	see	see	VERB
ftr-475	301	2	rev	rev	PROPN
ftr-475	301	3	.	.	PROPN
ftr-475	301	4	proc	proc	PROPN
ftr-475	301	5	.	.	PUNCT
ftr-475	302	1	92	92	NUM
ftr-475	302	2	-	-	SYM
ftr-475	302	3	88	88	NUM
ftr-475	302	4	,	,	PUNCT
ftr-475	302	5	1992	1992	NUM
ftr-475	302	6	-	-	SYM
ftr-475	302	7	2	2	NUM
ftr-475	302	8	c.b	c.b	PROPN
ftr-475	302	9	.	.	PROPN
ftr-475	302	10	496	496	NUM
ftr-475	302	11	,	,	PUNCT
ftr-475	302	12	§	§	PROPN
ftr-475	302	13	4.01(1	4.01(1	NUM
ftr-475	302	14	)	)	PUNCT
ftr-475	302	15	.	.	PUNCT
ftr-475	303	1	significantly	significantly	ADV
ftr-475	303	2	,	,	PUNCT
ftr-475	303	3	the	the	DET
ftr-475	303	4	service	service	NOUN
ftr-475	303	5	chose	choose	VERB
ftr-475	303	6	not	not	PART
ftr-475	303	7	to	to	PART
ftr-475	303	8	impose	impose	VERB
ftr-475	303	9	any	any	DET
ftr-475	303	10	such	such	ADJ
ftr-475	303	11	economic	economic	ADJ
ftr-475	303	12	standards	standard	NOUN
ftr-475	303	13	on	on	ADP
ftr-475	303	14	residual	residual	ADJ
ftr-475	303	15	interests	interest	NOUN
ftr-475	303	16	.	.	PUNCT
ftr-475	304	1	[	[	X
ftr-475	304	2	vol	vol	NOUN
ftr-475	304	3	2:4	2:4	NUM
ftr-475	304	4	tax	tax	NOUN
ftr-475	304	5	aspects	aspect	NOUN
ftr-475	304	6	of	of	ADP
ftr-475	304	7	remic	remic	ADJ
ftr-475	304	8	residual	residual	ADJ
ftr-475	304	9	interests	interest	NOUN
ftr-475	304	10	something	something	PRON
ftr-475	304	11	that	that	PRON
ftr-475	304	12	has	have	VERB
ftr-475	304	13	no	no	DET
ftr-475	304	14	positive	positive	ADJ
ftr-475	304	15	cash	cash	NOUN
ftr-475	304	16	flow	flow	NOUN
ftr-475	304	17	entitlements	entitlement	NOUN
ftr-475	304	18	and	and	CCONJ
ftr-475	304	19	that	that	PRON
ftr-475	304	20	may	may	AUX
ftr-475	304	21	in	in	ADP
ftr-475	304	22	fact	fact	NOUN
ftr-475	304	23	represent	represent	VERB
ftr-475	304	24	a	a	DET
ftr-475	304	25	net	net	ADJ
ftr-475	304	26	liability	liability	NOUN
ftr-475	304	27	to	to	ADP
ftr-475	304	28	the	the	DET
ftr-475	304	29	holder	holder	NOUN
ftr-475	304	30	.	.	PUNCT
ftr-475	305	1	as	as	SCONJ
ftr-475	305	2	noted	note	VERB
ftr-475	305	3	above	above	ADV
ftr-475	305	4	,	,	PUNCT
ftr-475	305	5	it	it	PRON
ftr-475	305	6	is	be	AUX
ftr-475	305	7	relatively	relatively	ADV
ftr-475	305	8	common	common	ADJ
ftr-475	305	9	now	now	ADV
ftr-475	305	10	for	for	SCONJ
ftr-475	305	11	a	a	DET
ftr-475	305	12	residual	residual	ADJ
ftr-475	305	13	interest	interest	NOUN
ftr-475	305	14	to	to	PART
ftr-475	305	15	be	be	AUX
ftr-475	305	16	issued	issue	VERB
ftr-475	305	17	with	with	ADP
ftr-475	305	18	zero	zero	NUM
ftr-475	305	19	distribution	distribution	NOUN
ftr-475	305	20	rights	right	NOUN
ftr-475	305	21	.	.	PUNCT
ftr-475	306	1	so	so	ADV
ftr-475	306	2	much	much	ADV
ftr-475	306	3	for	for	ADP
ftr-475	306	4	the	the	DET
ftr-475	306	5	statutory	statutory	ADJ
ftr-475	306	6	definition	definition	NOUN
ftr-475	306	7	of	of	ADP
ftr-475	306	8	a	a	DET
ftr-475	306	9	residual	residual	ADJ
ftr-475	306	10	interest	interest	NOUN
ftr-475	306	11	.	.	PUNCT
ftr-475	307	1	as	as	ADP
ftr-475	307	2	the	the	DET
ftr-475	307	3	foregoing	forego	VERB
ftr-475	307	4	shows	show	NOUN
ftr-475	307	5	,	,	PUNCT
ftr-475	307	6	the	the	DET
ftr-475	307	7	formal	formal	ADJ
ftr-475	307	8	requirements	requirement	NOUN
ftr-475	307	9	are	be	AUX
ftr-475	307	10	few	few	ADJ
ftr-475	307	11	and	and	CCONJ
ftr-475	307	12	relatively	relatively	ADV
ftr-475	307	13	minor	minor	ADJ
ftr-475	307	14	.	.	PUNCT
ftr-475	308	1	as	as	SCONJ
ftr-475	308	2	described	describe	VERB
ftr-475	308	3	in	in	ADP
ftr-475	308	4	the	the	DET
ftr-475	308	5	following	follow	VERB
ftr-475	308	6	subsections	subsection	NOUN
ftr-475	308	7	,	,	PUNCT
ftr-475	308	8	however	however	ADV
ftr-475	308	9	,	,	PUNCT
ftr-475	308	10	a	a	DET
ftr-475	308	11	number	number	NOUN
ftr-475	308	12	of	of	ADP
ftr-475	308	13	collateral	collateral	ADJ
ftr-475	308	14	requirements	requirement	NOUN
ftr-475	308	15	exist	exist	VERB
ftr-475	308	16	that	that	SCONJ
ftr-475	308	17	a	a	DET
ftr-475	308	18	remic	remic	NOUN
ftr-475	308	19	must	must	AUX
ftr-475	308	20	meet	meet	VERB
ftr-475	308	21	in	in	ADP
ftr-475	308	22	issuing	issue	VERB
ftr-475	308	23	a	a	DET
ftr-475	308	24	remic	remic	ADJ
ftr-475	308	25	residual	residual	ADJ
ftr-475	308	26	interest	interest	NOUN
ftr-475	308	27	.	.	PUNCT
ftr-475	309	1	b.	b.	PROPN
ftr-475	310	1	a	a	DET
ftr-475	310	2	single	single	ADJ
ftr-475	310	3	class	class	NOUN
ftr-475	310	4	of	of	ADP
ftr-475	310	5	residual	residual	ADJ
ftr-475	310	6	interests	interest	NOUN
ftr-475	310	7	section	section	NOUN
ftr-475	310	8	860d(a)(3	860d(a)(3	NOUN
ftr-475	310	9	)	)	PUNCT
ftr-475	310	10	provides	provide	VERB
ftr-475	310	11	that	that	SCONJ
ftr-475	310	12	a	a	DET
ftr-475	310	13	remic	remic	NOUN
ftr-475	310	14	must	must	AUX
ftr-475	310	15	have	have	VERB
ftr-475	310	16	one	one	NUM
ftr-475	310	17	,	,	PUNCT
ftr-475	310	18	and	and	CCONJ
ftr-475	310	19	only	only	ADV
ftr-475	310	20	one	one	NUM
ftr-475	310	21	,	,	PUNCT
ftr-475	310	22	class	class	NOUN
ftr-475	310	23	of	of	ADP
ftr-475	310	24	residual	residual	ADJ
ftr-475	310	25	interests	interest	NOUN
ftr-475	310	26	and	and	CCONJ
ftr-475	310	27	all	all	DET
ftr-475	310	28	distributions	distribution	NOUN
ftr-475	310	29	to	to	ADP
ftr-475	310	30	such	such	ADJ
ftr-475	310	31	interests	interest	NOUN
ftr-475	310	32	,	,	PUNCT
ftr-475	310	33	if	if	SCONJ
ftr-475	310	34	any	any	PRON
ftr-475	310	35	,	,	PUNCT
ftr-475	310	36	must	must	AUX
ftr-475	310	37	be	be	AUX
ftr-475	310	38	pro	pro	ADJ
ftr-475	310	39	rata.3	rata.3	NOUN
ftr-475	310	40	1	1	NUM
ftr-475	310	41	this	this	DET
ftr-475	310	42	prohibition	prohibition	NOUN
ftr-475	310	43	is	be	AUX
ftr-475	310	44	straightforward	straightforward	ADJ
ftr-475	310	45	and	and	CCONJ
ftr-475	310	46	generally	generally	ADV
ftr-475	310	47	presents	present	VERB
ftr-475	310	48	few	few	ADJ
ftr-475	310	49	structuring	structure	VERB
ftr-475	310	50	issues.32	issues.32	ADJ
ftr-475	310	51	one	one	NUM
ftr-475	310	52	issue	issue	NOUN
ftr-475	310	53	that	that	PRON
ftr-475	310	54	occasionally	occasionally	ADV
ftr-475	310	55	arises	arise	VERB
ftr-475	310	56	is	be	AUX
ftr-475	310	57	whether	whether	SCONJ
ftr-475	310	58	some	some	DET
ftr-475	310	59	person	person	NOUN
ftr-475	310	60	holds	hold	VERB
ftr-475	310	61	a	a	DET
ftr-475	310	62	"	"	PUNCT
ftr-475	310	63	disguised	disguised	ADJ
ftr-475	310	64	"	"	PUNCT
ftr-475	310	65	equity	equity	NOUN
ftr-475	310	66	interest	interest	NOUN
ftr-475	310	67	in	in	ADP
ftr-475	310	68	the	the	DET
ftr-475	310	69	remic	remic	NOUN
ftr-475	310	70	.	.	PUNCT
ftr-475	311	1	the	the	DET
ftr-475	311	2	remic	remic	PROPN
ftr-475	311	3	regulations	regulation	NOUN
ftr-475	311	4	resolve	resolve	VERB
ftr-475	311	5	this	this	PRON
ftr-475	311	6	in	in	ADP
ftr-475	311	7	many	many	ADJ
ftr-475	311	8	common	common	ADJ
ftr-475	311	9	situations	situation	NOUN
ftr-475	311	10	by	by	ADP
ftr-475	311	11	providing	provide	VERB
ftr-475	311	12	that	that	SCONJ
ftr-475	311	13	a	a	DET
ftr-475	311	14	number	number	NOUN
ftr-475	311	15	of	of	ADP
ftr-475	311	16	common	common	ADJ
ftr-475	311	17	rights	right	NOUN
ftr-475	311	18	vis	vis	X
ftr-475	311	19	-	-	PUNCT
ftr-475	311	20	a	a	X
ftr-475	311	21	-	-	PUNCT
ftr-475	311	22	vis	vis	X
ftr-475	311	23	the	the	DET
ftr-475	311	24	remic	remic	NOUN
ftr-475	311	25	are	be	AUX
ftr-475	311	26	not	not	PART
ftr-475	311	27	considered	consider	VERB
ftr-475	311	28	"	"	PUNCT
ftr-475	311	29	interests	interest	NOUN
ftr-475	311	30	"	"	PUNCT
ftr-475	311	31	therein	therein	ADV
ftr-475	311	32	(	(	PUNCT
ftr-475	311	33	and	and	CCONJ
ftr-475	311	34	thus	thus	ADV
ftr-475	311	35	do	do	AUX
ftr-475	311	36	not	not	PART
ftr-475	311	37	give	give	VERB
ftr-475	311	38	rise	rise	NOUN
ftr-475	311	39	to	to	ADP
ftr-475	311	40	an	an	DET
ftr-475	311	41	impermissible	impermissible	ADJ
ftr-475	311	42	second	second	ADJ
ftr-475	311	43	class	class	NOUN
ftr-475	311	44	of	of	ADP
ftr-475	311	45	residual	residual	ADJ
ftr-475	311	46	interests).33	interests).33	PROPN
ftr-475	311	47	in	in	ADP
ftr-475	311	48	addition	addition	NOUN
ftr-475	311	49	,	,	PUNCT
ftr-475	311	50	prior	prior	ADV
ftr-475	311	51	to	to	ADP
ftr-475	311	52	the	the	DET
ftr-475	311	53	remic	remic	PROPN
ftr-475	311	54	regulations	regulation	NOUN
ftr-475	311	55	,	,	PUNCT
ftr-475	311	56	concerns	concern	NOUN
ftr-475	311	57	occasionally	occasionally	ADV
ftr-475	311	58	were	be	AUX
ftr-475	311	59	expressed	express	VERB
ftr-475	311	60	about	about	ADP
ftr-475	311	61	this	this	DET
ftr-475	311	62	requirement	requirement	NOUN
ftr-475	311	63	in	in	ADP
ftr-475	311	64	the	the	DET
ftr-475	311	65	case	case	NOUN
ftr-475	311	66	of	of	ADP
ftr-475	311	67	two	two	NUM
ftr-475	311	68	-	-	PUNCT
ftr-475	311	69	tier	tier	NOUN
ftr-475	311	70	or	or	CCONJ
ftr-475	311	71	double	double	ADJ
ftr-475	311	72	remic	remic	NOUN
ftr-475	311	73	structures	structure	NOUN
ftr-475	311	74	.	.	PUNCT
ftr-475	312	1	if	if	SCONJ
ftr-475	312	2	the	the	DET
ftr-475	312	3	separate	separate	ADJ
ftr-475	312	4	existence	existence	NOUN
ftr-475	312	5	of	of	ADP
ftr-475	312	6	the	the	DET
ftr-475	312	7	remics	remic	NOUN
ftr-475	312	8	were	be	AUX
ftr-475	312	9	ignored	ignore	VERB
ftr-475	312	10	and	and	CCONJ
ftr-475	312	11	the	the	DET
ftr-475	312	12	two	two	NUM
ftr-475	312	13	collapsed	collapse	VERB
ftr-475	312	14	and	and	CCONJ
ftr-475	312	15	treated	treat	VERB
ftr-475	312	16	as	as	ADP
ftr-475	312	17	a	a	DET
ftr-475	312	18	single	single	ADJ
ftr-475	312	19	remic	remic	NOUN
ftr-475	312	20	,	,	PUNCT
ftr-475	312	21	one	one	PRON
ftr-475	312	22	might	might	AUX
ftr-475	312	23	be	be	AUX
ftr-475	312	24	troubled	trouble	VERB
ftr-475	312	25	by	by	ADP
ftr-475	312	26	the	the	DET
ftr-475	312	27	existence	existence	NOUN
ftr-475	312	28	of	of	ADP
ftr-475	312	29	two	two	NUM
ftr-475	312	30	different	different	ADJ
ftr-475	312	31	classes	class	NOUN
ftr-475	312	32	of	of	ADP
ftr-475	312	33	residual	residual	ADJ
ftr-475	312	34	interests	interest	NOUN
ftr-475	312	35	.	.	PUNCT
ftr-475	313	1	however	however	ADV
ftr-475	313	2	,	,	PUNCT
ftr-475	313	3	the	the	DET
ftr-475	313	4	threat	threat	NOUN
ftr-475	313	5	of	of	ADP
ftr-475	313	6	two	two	NUM
ftr-475	313	7	-	-	PUNCT
ftr-475	313	8	tier	tier	NOUN
ftr-475	313	9	remic	remic	NOUN
ftr-475	313	10	structures	structure	NOUN
ftr-475	313	11	being	be	AUX
ftr-475	313	12	collapsed	collapse	VERB
ftr-475	313	13	is	be	AUX
ftr-475	313	14	now	now	ADV
ftr-475	313	15	a	a	DET
ftr-475	313	16	remote	remote	ADJ
ftr-475	313	17	one	one	NOUN
ftr-475	313	18	,	,	PUNCT
ftr-475	313	19	if	if	SCONJ
ftr-475	313	20	indeed	indeed	ADV
ftr-475	313	21	it	it	PRON
ftr-475	313	22	was	be	AUX
ftr-475	313	23	not	not	PART
ftr-475	313	24	always	always	ADV
ftr-475	313	25	so	so	ADV
ftr-475	313	26	.	.	PUNCT
ftr-475	314	1	the	the	DET
ftr-475	314	2	remic	remic	PROPN
ftr-475	314	3	regulations	regulation	NOUN
ftr-475	314	4	allow	allow	VERB
ftr-475	314	5	for	for	ADP
ftr-475	314	6	tiered	tiere	VERB
ftr-475	314	7	remic	remic	NOUN
ftr-475	314	8	31	31	NUM
ftr-475	314	9	.	.	PUNCT
ftr-475	315	1	although	although	SCONJ
ftr-475	315	2	the	the	DET
ftr-475	315	3	statutory	statutory	ADJ
ftr-475	315	4	scheme	scheme	NOUN
ftr-475	315	5	is	be	AUX
ftr-475	315	6	clear	clear	ADJ
ftr-475	315	7	that	that	SCONJ
ftr-475	315	8	a	a	DET
ftr-475	315	9	renic	renic	NOUN
ftr-475	315	10	must	must	AUX
ftr-475	315	11	issue	issue	VERB
ftr-475	315	12	a	a	DET
ftr-475	315	13	residual	residual	ADJ
ftr-475	315	14	interest	interest	NOUN
ftr-475	315	15	,	,	PUNCT
ftr-475	315	16	the	the	DET
ftr-475	315	17	remic	remic	NOUN
ftr-475	315	18	need	need	AUX
ftr-475	315	19	not	not	PART
ftr-475	315	20	issue	issue	VERB
ftr-475	315	21	any	any	DET
ftr-475	315	22	regular	regular	ADJ
ftr-475	315	23	interests	interest	NOUN
ftr-475	315	24	.	.	PUNCT
ftr-475	316	1	this	this	PRON
ftr-475	316	2	was	be	AUX
ftr-475	316	3	not	not	PART
ftr-475	316	4	entirely	entirely	ADV
ftr-475	316	5	certain	certain	ADJ
ftr-475	316	6	before	before	SCONJ
ftr-475	316	7	the	the	DET
ftr-475	316	8	remic	remic	PROPN
ftr-475	316	9	regulations	regulation	NOUN
ftr-475	316	10	were	be	AUX
ftr-475	316	11	issued	issue	VERB
ftr-475	316	12	.	.	PUNCT
ftr-475	317	1	peaslee	peaslee	PROPN
ftr-475	317	2	&	&	CCONJ
ftr-475	317	3	nirenberg	nirenberg	PROPN
ftr-475	317	4	,	,	PUNCT
ftr-475	317	5	supra	supra	PROPN
ftr-475	317	6	note	note	NOUN
ftr-475	317	7	8	8	NUM
ftr-475	317	8	.	.	PUNCT
ftr-475	318	1	at	at	ADP
ftr-475	318	2	99	99	NUM
ftr-475	318	3	&	&	CCONJ
ftr-475	318	4	n.9	n.9	X
ftr-475	318	5	.	.	PUNCT
ftr-475	319	1	see	see	VERB
ftr-475	319	2	also	also	ADV
ftr-475	319	3	h.r	h.r	PROPN
ftr-475	319	4	.	.	PROPN
ftr-475	319	5	conf	conf	PROPN
ftr-475	319	6	.	.	PUNCT
ftr-475	320	1	rep	rep	PROPN
ftr-475	320	2	.	.	PROPN
ftr-475	320	3	no	no	PROPN
ftr-475	320	4	.	.	NOUN
ftr-475	320	5	841	841	NUM
ftr-475	320	6	,	,	PUNCT
ftr-475	320	7	99th	99th	ADJ
ftr-475	320	8	cong	cong	NOUN
ftr-475	320	9	.	.	PROPN
ftr-475	320	10	,	,	PUNCT
ftr-475	320	11	2d	2d	PROPN
ftr-475	320	12	sess	sess	NOUN
ftr-475	320	13	.	.	PUNCT
ftr-475	321	1	11	11	NUM
ftr-475	321	2	-	-	SYM
ftr-475	321	3	228	228	NUM
ftr-475	321	4	(	(	PUNCT
ftr-475	321	5	1986	1986	NUM
ftr-475	321	6	)	)	PUNCT
ftr-475	321	7	.	.	PUNCT
ftr-475	322	1	reprinted	reprint	VERB
ftr-475	322	2	in	in	ADP
ftr-475	322	3	1986	1986	NUM
ftr-475	322	4	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-475	322	5	.	.	PUNCT
ftr-475	323	1	4075	4075	NUM
ftr-475	323	2	,	,	PUNCT
ftr-475	323	3	4313	4313	NUM
ftr-475	323	4	(	(	PUNCT
ftr-475	323	5	suggesting	suggest	VERB
ftr-475	323	6	that	that	SCONJ
ftr-475	323	7	a	a	DET
ftr-475	323	8	remic	remic	NOUN
ftr-475	323	9	must	must	AUX
ftr-475	323	10	issue	issue	VERB
ftr-475	323	11	both	both	CCONJ
ftr-475	323	12	regular	regular	ADJ
ftr-475	323	13	and	and	CCONJ
ftr-475	323	14	residual	residual	ADJ
ftr-475	323	15	interests	interest	NOUN
ftr-475	323	16	)	)	PUNCT
ftr-475	323	17	.	.	PUNCT
ftr-475	324	1	the	the	DET
ftr-475	324	2	preamble	preamble	NOUN
ftr-475	324	3	to	to	ADP
ftr-475	324	4	the	the	DET
ftr-475	324	5	final	final	ADJ
ftr-475	324	6	remic	remic	NOUN
ftr-475	324	7	regulations	regulation	NOUN
ftr-475	324	8	,	,	PUNCT
ftr-475	324	9	however	however	ADV
ftr-475	324	10	,	,	PUNCT
ftr-475	324	11	plainly	plainly	ADV
ftr-475	324	12	states	state	VERB
ftr-475	324	13	that	that	SCONJ
ftr-475	324	14	a	a	DET
ftr-475	324	15	remic	remic	NOUN
ftr-475	324	16	need	need	AUX
ftr-475	324	17	not	not	PART
ftr-475	324	18	issue	issue	VERB
ftr-475	324	19	regular	regular	ADJ
ftr-475	324	20	interes	intere	NOUN
ftr-475	324	21	.	.	PUNCT
ftr-475	325	1	57	57	NUM
ftr-475	325	2	fed	fed	PROPN
ftr-475	325	3	.	.	PUNCT
ftr-475	326	1	reg	reg	PROPN
ftr-475	326	2	.	.	PUNCT
ftr-475	327	1	61,295	61,295	NUM
ftr-475	327	2	(	(	PUNCT
ftr-475	327	3	1992	1992	NUM
ftr-475	327	4	)	)	PUNCT
ftr-475	327	5	(	(	PUNCT
ftr-475	327	6	"	"	PUNCT
ftr-475	327	7	the	the	DET
ftr-475	327	8	remic	remic	NOUN
ftr-475	327	9	must	must	AUX
ftr-475	327	10	issue	issue	VERB
ftr-475	327	11	one	one	NUM
ftr-475	327	12	,	,	PUNCT
ftr-475	327	13	and	and	CCONJ
ftr-475	327	14	only	only	ADV
ftr-475	327	15	one	one	NUM
ftr-475	327	16	,	,	PUNCT
ftr-475	327	17	class	class	NOUN
ftr-475	327	18	of	of	ADP
ftr-475	327	19	residual	residual	ADJ
ftr-475	327	20	interests	interest	NOUN
ftr-475	327	21	.	.	PUNCT
ftr-475	328	1	a	a	DET
ftr-475	328	2	remic	remic	NOUN
ftr-475	328	3	may	may	AUX
ftr-475	328	4	issue	issue	VERB
ftr-475	328	5	one	one	NUM
ftr-475	328	6	or	or	CCONJ
ftr-475	328	7	more	more	ADJ
ftr-475	328	8	classes	class	NOUN
ftr-475	328	9	of	of	ADP
ftr-475	328	10	regular	regular	ADJ
ftr-475	328	11	interests	interest	NOUN
ftr-475	328	12	.	.	PUNCT
ftr-475	328	13	"	"	PUNCT
ftr-475	328	14	)	)	PUNCT
ftr-475	329	1	(	(	PUNCT
ftr-475	329	2	emphasis	emphasis	NOUN
ftr-475	329	3	added	add	VERB
ftr-475	329	4	)	)	PUNCT
ftr-475	329	5	.	.	PUNCT
ftr-475	330	1	32	32	NUM
ftr-475	330	2	.	.	PUNCT
ftr-475	331	1	the	the	DET
ftr-475	331	2	fact	fact	NOUN
ftr-475	331	3	that	that	SCONJ
ftr-475	331	4	one	one	NUM
ftr-475	331	5	residual	residual	ADJ
ftr-475	331	6	interest	interest	NOUN
ftr-475	331	7	holder	holder	NOUN
ftr-475	331	8	may	may	AUX
ftr-475	331	9	be	be	AUX
ftr-475	331	10	singled	single	VERB
ftr-475	331	11	out	out	ADP
ftr-475	331	12	to	to	PART
ftr-475	331	13	be	be	AUX
ftr-475	331	14	the	the	DET
ftr-475	331	15	tax	tax	NOUN
ftr-475	331	16	matters	matter	NOUN
ftr-475	331	17	person	person	NOUN
ftr-475	331	18	should	should	AUX
ftr-475	331	19	not	not	PART
ftr-475	331	20	affect	affect	VERB
ftr-475	331	21	the	the	DET
ftr-475	331	22	single	single	ADJ
ftr-475	331	23	class	class	NOUN
ftr-475	331	24	requirement	requirement	NOUN
ftr-475	331	25	.	.	PUNCT
ftr-475	332	1	such	such	DET
ftr-475	332	2	a	a	DET
ftr-475	332	3	designation	designation	NOUN
ftr-475	332	4	is	be	AUX
ftr-475	332	5	specifically	specifically	ADV
ftr-475	332	6	recognized	recognize	VERB
ftr-475	332	7	and	and	CCONJ
ftr-475	332	8	permitted	permit	VERB
ftr-475	332	9	in	in	ADP
ftr-475	332	10	the	the	DET
ftr-475	332	11	regulations	regulation	NOUN
ftr-475	332	12	.	.	PUNCT
ftr-475	333	1	regs	reg	NOUN
ftr-475	333	2	.	.	PUNCT
ftr-475	334	1	§	§	PROPN
ftr-475	334	2	1.860f-4(d	1.860f-4(d	PROPN
ftr-475	334	3	)	)	PUNCT
ftr-475	334	4	.	.	PUNCT
ftr-475	335	1	33	33	NUM
ftr-475	335	2	.	.	PUNCT
ftr-475	335	3	regs	regs	PROPN
ftr-475	335	4	.	.	PUNCT
ftr-475	336	1	§	§	PROPN
ftr-475	336	2	1.860d	1.860d	PROPN
ftr-475	336	3	-	-	PUNCT
ftr-475	336	4	l(b)(2	l(b)(2	NUM
ftr-475	336	5	)	)	PUNCT
ftr-475	336	6	.	.	PUNCT
ftr-475	337	1	under	under	ADP
ftr-475	337	2	this	this	DET
ftr-475	337	3	regulation	regulation	NOUN
ftr-475	337	4	an	an	DET
ftr-475	337	5	interest	interest	NOUN
ftr-475	337	6	in	in	ADP
ftr-475	337	7	a	a	DET
ftr-475	337	8	remic	remic	NOUN
ftr-475	337	9	does	do	AUX
ftr-475	337	10	not	not	PART
ftr-475	337	11	include	include	VERB
ftr-475	337	12	rights	right	NOUN
ftr-475	337	13	to	to	PART
ftr-475	337	14	receive	receive	VERB
ftr-475	337	15	payment	payment	NOUN
ftr-475	337	16	for	for	ADP
ftr-475	337	17	services	service	NOUN
ftr-475	337	18	,	,	PUNCT
ftr-475	337	19	stripped	strip	VERB
ftr-475	337	20	bonds	bond	NOUN
ftr-475	337	21	or	or	CCONJ
ftr-475	337	22	coupons	coupon	NOUN
ftr-475	337	23	not	not	PART
ftr-475	337	24	held	hold	VERB
ftr-475	337	25	by	by	ADP
ftr-475	337	26	a	a	DET
ftr-475	337	27	remic	remic	NOUN
ftr-475	337	28	(	(	PUNCT
ftr-475	337	29	such	such	ADJ
ftr-475	337	30	as	as	ADP
ftr-475	337	31	excess	excess	ADJ
ftr-475	337	32	servicing	servicing	NOUN
ftr-475	337	33	compensation	compensation	NOUN
ftr-475	337	34	)	)	PUNCT
ftr-475	337	35	,	,	PUNCT
ftr-475	337	36	rights	right	NOUN
ftr-475	337	37	to	to	ADP
ftr-475	337	38	reimbursements	reimbursement	NOUN
ftr-475	337	39	under	under	ADP
ftr-475	337	40	credit	credit	NOUN
ftr-475	337	41	enhancement	enhancement	NOUN
ftr-475	337	42	contracts	contract	NOUN
ftr-475	337	43	,	,	PUNCT
ftr-475	337	44	and	and	CCONJ
ftr-475	337	45	certain	certain	ADJ
ftr-475	337	46	rights	right	NOUN
ftr-475	337	47	to	to	PART
ftr-475	337	48	acquire	acquire	VERB
ftr-475	337	49	remic	remic	ADJ
ftr-475	337	50	assets	asset	NOUN
ftr-475	337	51	(	(	PUNCT
ftr-475	337	52	e.g.	e.g.	ADV
ftr-475	337	53	,	,	PUNCT
ftr-475	337	54	pursuant	pursuant	ADJ
ftr-475	337	55	to	to	ADP
ftr-475	337	56	a	a	DET
ftr-475	337	57	clean	clean	ADJ
ftr-475	337	58	-	-	PUNCT
ftr-475	337	59	up	up	ADP
ftr-475	337	60	call	call	NOUN
ftr-475	337	61	)	)	PUNCT
ftr-475	337	62	.	.	PUNCT
ftr-475	338	1	see	see	VERB
ftr-475	338	2	generally	generally	ADV
ftr-475	338	3	peaslee	peaslee	PROPN
ftr-475	338	4	&	&	CCONJ
ftr-475	338	5	nirenberg	nirenberg	PROPN
ftr-475	338	6	,	,	PUNCT
ftr-475	338	7	supra	supra	PROPN
ftr-475	338	8	note	note	PROPN
ftr-475	338	9	8	8	NUM
ftr-475	338	10	,	,	PUNCT
ftr-475	338	11	at	at	ADP
ftr-475	338	12	100	100	NUM
ftr-475	338	13	-	-	SYM
ftr-475	338	14	05	05	NUM
ftr-475	338	15	(	(	PUNCT
ftr-475	338	16	discussing	discuss	VERB
ftr-475	338	17	what	what	PRON
ftr-475	338	18	is	be	AUX
ftr-475	338	19	an	an	DET
ftr-475	338	20	interest	interest	NOUN
ftr-475	338	21	in	in	ADP
ftr-475	338	22	a	a	DET
ftr-475	338	23	remic	remic	NOUN
ftr-475	338	24	)	)	PUNCT
ftr-475	338	25	.	.	PUNCT
ftr-475	339	1	19941	19941	NUM
ftr-475	339	2	florida	florida	PROPN
ftr-475	339	3	tax	tax	PROPN
ftr-475	339	4	review	review	NOUN
ftr-475	339	5	arrangements	arrangement	NOUN
ftr-475	339	6	to	to	PART
ftr-475	339	7	be	be	AUX
ftr-475	339	8	created	create	VERB
ftr-475	339	9	in	in	ADP
ftr-475	339	10	a	a	DET
ftr-475	339	11	single	single	ADJ
ftr-475	339	12	document	document	NOUN
ftr-475	339	13	,	,	PUNCT
ftr-475	339	14	even	even	ADV
ftr-475	339	15	if	if	SCONJ
ftr-475	339	16	for	for	SCONJ
ftr-475	339	17	state	state	NOUN
ftr-475	339	18	law	law	NOUN
ftr-475	339	19	purposes	purpose	NOUN
ftr-475	339	20	only	only	ADV
ftr-475	339	21	a	a	DET
ftr-475	339	22	single	single	ADJ
ftr-475	339	23	entity	entity	NOUN
ftr-475	339	24	is	be	AUX
ftr-475	339	25	created	create	VERB
ftr-475	339	26	.	.	PUNCT
ftr-475	340	1	4	4	NUM
ftr-475	340	2	c.	c.	NOUN
ftr-475	340	3	the	the	DET
ftr-475	340	4	existence	existence	NOUN
ftr-475	340	5	of	of	ADP
ftr-475	340	6	"	"	PUNCT
ftr-475	340	7	reasonable	reasonable	ADJ
ftr-475	340	8	arrangements	arrangement	NOUN
ftr-475	340	9	"	"	PUNCT
ftr-475	340	10	as	as	SCONJ
ftr-475	340	11	discussed	discuss	VERB
ftr-475	340	12	in	in	ADP
ftr-475	340	13	detail	detail	NOUN
ftr-475	340	14	below	below	ADV
ftr-475	340	15	in	in	ADP
ftr-475	340	16	part	part	NOUN
ftr-475	340	17	vii	vii	PROPN
ftr-475	340	18	,	,	PUNCT
ftr-475	340	19	the	the	DET
ftr-475	340	20	remic	remic	NOUN
ftr-475	340	21	rules	rule	NOUN
ftr-475	340	22	are	be	AUX
ftr-475	340	23	seemingly	seemingly	ADV
ftr-475	340	24	tireless	tireless	ADJ
ftr-475	340	25	in	in	ADP
ftr-475	340	26	their	their	PRON
ftr-475	340	27	quest	quest	NOUN
ftr-475	340	28	to	to	ADP
ftr-475	340	29	police	police	VERB
ftr-475	340	30	who	who	PRON
ftr-475	340	31	holds	hold	VERB
ftr-475	340	32	a	a	DET
ftr-475	340	33	remic	remic	ADJ
ftr-475	340	34	residual	residual	ADJ
ftr-475	340	35	interest	interest	NOUN
ftr-475	340	36	.	.	PUNCT
ftr-475	341	1	one	one	NUM
ftr-475	341	2	cornerstone	cornerstone	NOUN
ftr-475	341	3	in	in	ADP
ftr-475	341	4	this	this	DET
ftr-475	341	5	war	war	NOUN
ftr-475	341	6	on	on	ADP
ftr-475	341	7	inappropriate	inappropriate	ADJ
ftr-475	341	8	holders	holder	NOUN
ftr-475	341	9	is	be	AUX
ftr-475	341	10	the	the	DET
ftr-475	341	11	requirement	requirement	NOUN
ftr-475	341	12	that	that	SCONJ
ftr-475	341	13	a	a	DET
ftr-475	341	14	remic	remic	NOUN
ftr-475	341	15	must	must	AUX
ftr-475	341	16	possess	possess	VERB
ftr-475	341	17	"	"	PUNCT
ftr-475	341	18	reasonable	reasonable	ADJ
ftr-475	341	19	arrangements	arrangement	NOUN
ftr-475	341	20	"	"	PUNCT
ftr-475	341	21	that	that	PRON
ftr-475	341	22	are	be	AUX
ftr-475	341	23	designed	design	VERB
ftr-475	341	24	to	to	PART
ftr-475	341	25	ensure	ensure	VERB
ftr-475	341	26	that	that	SCONJ
ftr-475	341	27	(	(	PUNCT
ftr-475	341	28	i	i	NOUN
ftr-475	341	29	)	)	PUNCT
ftr-475	341	30	residual	residual	ADJ
ftr-475	341	31	interests	interest	NOUN
ftr-475	341	32	in	in	ADP
ftr-475	341	33	the	the	DET
ftr-475	341	34	remic	remic	NOUN
ftr-475	341	35	are	be	AUX
ftr-475	341	36	not	not	PART
ftr-475	341	37	held	hold	VERB
ftr-475	341	38	by	by	ADP
ftr-475	341	39	"	"	PUNCT
ftr-475	341	40	disqualified	disqualify	VERB
ftr-475	341	41	organizations	organization	NOUN
ftr-475	341	42	"	"	PUNCT
ftr-475	341	43	and	and	CCONJ
ftr-475	341	44	(	(	PUNCT
ftr-475	341	45	ii	ii	NOUN
ftr-475	341	46	)	)	PUNCT
ftr-475	341	47	information	information	NOUN
ftr-475	341	48	necessary	necessary	ADJ
ftr-475	341	49	for	for	ADP
ftr-475	341	50	the	the	DET
ftr-475	341	51	application	application	NOUN
ftr-475	341	52	of	of	ADP
ftr-475	341	53	the	the	DET
ftr-475	341	54	penalty	penalty	NOUN
ftr-475	341	55	tax	tax	NOUN
ftr-475	341	56	in	in	ADP
ftr-475	341	57	section	section	NOUN
ftr-475	341	58	860e(e)35	860e(e)35	PROPN
ftr-475	341	59	will	will	AUX
ftr-475	341	60	be	be	AUX
ftr-475	341	61	made	make	VERB
ftr-475	341	62	available	available	ADJ
ftr-475	341	63	by	by	ADP
ftr-475	341	64	the	the	DET
ftr-475	341	65	entity	entity	NOUN
ftr-475	341	66	.	.	PUNCT
ftr-475	342	1	these	these	DET
ftr-475	342	2	requirements	requirement	NOUN
ftr-475	342	3	are	be	AUX
ftr-475	342	4	intended	intend	VERB
ftr-475	342	5	,	,	PUNCT
ftr-475	342	6	in	in	ADP
ftr-475	342	7	essence	essence	NOUN
ftr-475	342	8	,	,	PUNCT
ftr-475	342	9	to	to	PART
ftr-475	342	10	"	"	PUNCT
ftr-475	342	11	deputize	deputize	VERB
ftr-475	342	12	"	"	PUNCT
ftr-475	342	13	the	the	DET
ftr-475	342	14	remic	remic	NOUN
ftr-475	342	15	and	and	CCONJ
ftr-475	342	16	force	force	VERB
ftr-475	342	17	it	it	PRON
ftr-475	342	18	to	to	PART
ftr-475	342	19	take	take	VERB
ftr-475	342	20	steps	step	NOUN
ftr-475	342	21	to	to	PART
ftr-475	342	22	restrict	restrict	VERB
ftr-475	342	23	who	who	PRON
ftr-475	342	24	comes	come	VERB
ftr-475	342	25	into	into	ADP
ftr-475	342	26	possession	possession	NOUN
ftr-475	342	27	of	of	ADP
ftr-475	342	28	its	its	PRON
ftr-475	342	29	residual	residual	ADJ
ftr-475	342	30	interests	interest	NOUN
ftr-475	342	31	.	.	PUNCT
ftr-475	343	1	as	as	ADV
ftr-475	343	2	originally	originally	ADV
ftr-475	343	3	enacted	enact	VERB
ftr-475	343	4	,	,	PUNCT
ftr-475	343	5	remic	remic	ADJ
ftr-475	343	6	provisions	provision	NOUN
ftr-475	343	7	did	do	AUX
ftr-475	343	8	not	not	PART
ftr-475	343	9	restrict	restrict	VERB
ftr-475	343	10	ownership	ownership	NOUN
ftr-475	343	11	of	of	ADP
ftr-475	343	12	residual	residual	ADJ
ftr-475	343	13	interests	interest	NOUN
ftr-475	343	14	by	by	ADP
ftr-475	343	15	disqualified	disqualified	ADJ
ftr-475	343	16	organizations	organization	NOUN
ftr-475	343	17	,	,	PUNCT
ftr-475	343	18	and	and	CCONJ
ftr-475	343	19	thus	thus	ADV
ftr-475	343	20	did	do	AUX
ftr-475	343	21	not	not	PART
ftr-475	343	22	contain	contain	VERB
ftr-475	343	23	any	any	DET
ftr-475	343	24	"	"	PUNCT
ftr-475	343	25	reasonable	reasonable	ADJ
ftr-475	343	26	arrangements	arrangement	NOUN
ftr-475	343	27	"	"	PUNCT
ftr-475	343	28	requirement	requirement	NOUN
ftr-475	343	29	.	.	PUNCT
ftr-475	344	1	in	in	ADP
ftr-475	344	2	1988	1988	NUM
ftr-475	344	3	,	,	PUNCT
ftr-475	344	4	tamra	tamra	PROPN
ftr-475	344	5	added	add	VERB
ftr-475	344	6	these	these	DET
ftr-475	344	7	elements	element	NOUN
ftr-475	344	8	,	,	PUNCT
ftr-475	344	9	effective	effective	ADJ
ftr-475	344	10	generally	generally	ADV
ftr-475	344	11	for	for	ADP
ftr-475	344	12	any	any	DET
ftr-475	344	13	remic	remic	NOUN
ftr-475	344	14	with	with	ADP
ftr-475	344	15	a	a	DET
ftr-475	344	16	startup	startup	ADJ
ftr-475	344	17	day	day	NOUN
ftr-475	344	18	after	after	ADP
ftr-475	344	19	march	march	PROPN
ftr-475	344	20	31	31	NUM
ftr-475	344	21	,	,	PUNCT
ftr-475	344	22	1988,36	1988,36	NUM
ftr-475	344	23	when	when	SCONJ
ftr-475	344	24	it	it	PRON
ftr-475	344	25	became	become	VERB
ftr-475	344	26	apparent	apparent	ADJ
ftr-475	344	27	that	that	SCONJ
ftr-475	344	28	taxation	taxation	NOUN
ftr-475	344	29	on	on	ADP
ftr-475	344	30	remic	remic	ADJ
ftr-475	344	31	income	income	NOUN
ftr-475	344	32	could	could	AUX
ftr-475	344	33	be	be	AUX
ftr-475	344	34	easily	easily	ADV
ftr-475	344	35	avoided	avoid	VERB
ftr-475	344	36	by	by	ADP
ftr-475	344	37	transferring	transfer	VERB
ftr-475	344	38	the	the	DET
ftr-475	344	39	residual	residual	ADJ
ftr-475	344	40	interests	interest	NOUN
ftr-475	344	41	to	to	ADP
ftr-475	344	42	entities	entity	NOUN
ftr-475	344	43	that	that	PRON
ftr-475	344	44	are	be	AUX
ftr-475	344	45	not	not	PART
ftr-475	344	46	subject	subject	ADJ
ftr-475	344	47	to	to	ADP
ftr-475	344	48	u.s	u.s	PROPN
ftr-475	344	49	.	.	PROPN
ftr-475	344	50	taxation	taxation	NOUN
ftr-475	344	51	.	.	PUNCT
ftr-475	345	1	there	there	PRON
ftr-475	345	2	are	be	VERB
ftr-475	345	3	,	,	PUNCT
ftr-475	345	4	however	however	ADV
ftr-475	345	5	,	,	PUNCT
ftr-475	345	6	a	a	DET
ftr-475	345	7	multitude	multitude	NOUN
ftr-475	345	8	of	of	ADP
ftr-475	345	9	older	old	ADJ
ftr-475	345	10	remics	remic	NOUN
ftr-475	345	11	that	that	PRON
ftr-475	345	12	do	do	AUX
ftr-475	345	13	not	not	PART
ftr-475	345	14	have	have	VERB
ftr-475	345	15	,	,	PUNCT
ftr-475	345	16	and	and	CCONJ
ftr-475	345	17	need	need	AUX
ftr-475	345	18	not	not	PART
ftr-475	345	19	have	have	VERB
ftr-475	345	20	,	,	PUNCT
ftr-475	345	21	any	any	DET
ftr-475	345	22	"	"	PUNCT
ftr-475	345	23	reasonable	reasonable	ADJ
ftr-475	345	24	arrangements	arrangement	NOUN
ftr-475	345	25	.	.	PUNCT
ftr-475	345	26	"	"	PUNCT
ftr-475	346	1	37	37	NUM
ftr-475	346	2	1	1	NUM
ftr-475	346	3	.	.	PUNCT
ftr-475	346	4	transfer	transfer	VERB
ftr-475	346	5	prohibitions.-the	prohibitions.-the	DET
ftr-475	346	6	first	first	ADJ
ftr-475	346	7	prong	prong	NOUN
ftr-475	346	8	of	of	ADP
ftr-475	346	9	the	the	DET
ftr-475	346	10	reasonable	reasonable	ADJ
ftr-475	346	11	arrangements	arrangement	NOUN
ftr-475	346	12	requirement	requirement	NOUN
ftr-475	346	13	is	be	AUX
ftr-475	346	14	that	that	SCONJ
ftr-475	346	15	arrangements	arrangement	NOUN
ftr-475	346	16	exist	exist	VERB
ftr-475	346	17	to	to	PART
ftr-475	346	18	ensure	ensure	VERB
ftr-475	346	19	that	that	SCONJ
ftr-475	346	20	residual	residual	ADJ
ftr-475	346	21	interests	interest	NOUN
ftr-475	346	22	are	be	AUX
ftr-475	346	23	not	not	PART
ftr-475	346	24	held	hold	VERB
ftr-475	346	25	by	by	ADP
ftr-475	346	26	disqualified	disqualify	VERB
ftr-475	346	27	organizations	organization	NOUN
ftr-475	346	28	.	.	PUNCT
ftr-475	347	1	a	a	DET
ftr-475	347	2	disqualified	disqualify	VERB
ftr-475	347	3	organization	organization	NOUN
ftr-475	347	4	is	be	AUX
ftr-475	347	5	defined	define	VERB
ftr-475	347	6	in	in	ADP
ftr-475	347	7	section	section	NOUN
ftr-475	347	8	860e(e)(5	860e(e)(5	NUM
ftr-475	347	9	)	)	PUNCT
ftr-475	347	10	as	as	ADP
ftr-475	347	11	:	:	PUNCT
ftr-475	347	12	34	34	NUM
ftr-475	347	13	.	.	PUNCT
ftr-475	347	14	regs	regs	PROPN
ftr-475	347	15	.	.	PUNCT
ftr-475	348	1	§	§	PROPN
ftr-475	348	2	1.860f-2(a)(2)(i	1.860f-2(a)(2)(i	NUM
ftr-475	348	3	)	)	PUNCT
ftr-475	348	4	,	,	PUNCT
ftr-475	348	5	35	35	NUM
ftr-475	348	6	.	.	PUNCT
ftr-475	349	1	the	the	DET
ftr-475	349	2	§	§	PROPN
ftr-475	349	3	860e(e	860e(e	PROPN
ftr-475	349	4	)	)	PUNCT
ftr-475	349	5	penalty	penalty	NOUN
ftr-475	349	6	tax	tax	NOUN
ftr-475	349	7	is	be	AUX
ftr-475	349	8	described	describe	VERB
ftr-475	349	9	in	in	ADP
ftr-475	349	10	greater	great	ADJ
ftr-475	349	11	detail	detail	NOUN
ftr-475	349	12	below	below	ADP
ftr-475	349	13	in	in	ADP
ftr-475	349	14	part	part	NOUN
ftr-475	349	15	vile	vile	NOUN
ftr-475	349	16	.	.	PUNCT
ftr-475	350	1	36	36	NUM
ftr-475	350	2	.	.	PUNCT
ftr-475	351	1	the	the	DET
ftr-475	351	2	tamra	tamra	PROPN
ftr-475	351	3	amendments	amendment	NOUN
ftr-475	351	4	do	do	AUX
ftr-475	351	5	not	not	PART
ftr-475	351	6	apply	apply	VERB
ftr-475	351	7	to	to	ADP
ftr-475	351	8	a	a	DET
ftr-475	351	9	remic	remic	NOUN
ftr-475	351	10	with	with	ADP
ftr-475	351	11	a	a	DET
ftr-475	351	12	startup	startup	ADJ
ftr-475	351	13	day	day	NOUN
ftr-475	351	14	after	after	ADP
ftr-475	351	15	march	march	PROPN
ftr-475	351	16	31	31	NUM
ftr-475	351	17	,	,	PUNCT
ftr-475	351	18	1988	1988	NUM
ftr-475	351	19	,	,	PUNCT
ftr-475	351	20	if	if	SCONJ
ftr-475	351	21	it	it	PRON
ftr-475	351	22	was	be	AUX
ftr-475	351	23	formed	form	VERB
ftr-475	351	24	pursuant	pursuant	ADJ
ftr-475	351	25	to	to	ADP
ftr-475	351	26	a	a	DET
ftr-475	351	27	binding	bind	VERB
ftr-475	351	28	written	write	VERB
ftr-475	351	29	contract	contract	NOUN
ftr-475	351	30	in	in	ADP
ftr-475	351	31	effect	effect	NOUN
ftr-475	351	32	on	on	ADP
ftr-475	351	33	that	that	DET
ftr-475	351	34	date	date	NOUN
ftr-475	351	35	.	.	PUNCT
ftr-475	352	1	tamra	tamra	PROPN
ftr-475	352	2	,	,	PUNCT
ftr-475	352	3	supra	supra	PROPN
ftr-475	352	4	note	note	NOUN
ftr-475	352	5	1	1	NUM
ftr-475	352	6	,	,	PUNCT
ftr-475	352	7	§	§	PROPN
ftr-475	352	8	1006(t)(16)(d)(i	1006(t)(16)(d)(i	NUM
ftr-475	352	9	)	)	PUNCT
ftr-475	352	10	,	,	PUNCT
ftr-475	352	11	102	102	NUM
ftr-475	352	12	stat	stat	NOUN
ftr-475	352	13	.	.	PUNCT
ftr-475	353	1	at	at	ADP
ftr-475	353	2	3425	3425	NUM
ftr-475	353	3	.	.	PUNCT
ftr-475	354	1	the	the	DET
ftr-475	354	2	startup	startup	ADJ
ftr-475	354	3	day	day	NOUN
ftr-475	354	4	for	for	ADP
ftr-475	354	5	purposes	purpose	NOUN
ftr-475	354	6	of	of	ADP
ftr-475	354	7	the	the	DET
ftr-475	354	8	effective	effective	ADJ
ftr-475	354	9	date	date	NOUN
ftr-475	354	10	of	of	ADP
ftr-475	354	11	the	the	DET
ftr-475	354	12	tamra	tamra	NOUN
ftr-475	354	13	amendments	amendment	NOUN
ftr-475	354	14	is	be	AUX
ftr-475	354	15	the	the	DET
ftr-475	354	16	startup	startup	ADJ
ftr-475	354	17	day	day	NOUN
ftr-475	354	18	as	as	SCONJ
ftr-475	354	19	that	that	DET
ftr-475	354	20	term	term	NOUN
ftr-475	354	21	was	be	AUX
ftr-475	354	22	defined	define	VERB
ftr-475	354	23	prior	prior	ADV
ftr-475	354	24	to	to	ADP
ftr-475	354	25	the	the	DET
ftr-475	354	26	enactment	enactment	NOUN
ftr-475	354	27	of	of	ADP
ftr-475	354	28	tamra	tamra	NOUN
ftr-475	354	29	(	(	PUNCT
ftr-475	354	30	which	which	PRON
ftr-475	354	31	changed	change	VERB
ftr-475	354	32	the	the	DET
ftr-475	354	33	definition	definition	NOUN
ftr-475	354	34	of	of	ADP
ftr-475	354	35	startup	startup	PROPN
ftr-475	354	36	day	day	PROPN
ftr-475	354	37	)	)	PUNCT
ftr-475	354	38	.	.	PUNCT
ftr-475	355	1	under	under	ADP
ftr-475	355	2	the	the	DET
ftr-475	355	3	pre	pre	ADJ
ftr-475	355	4	-	-	ADJ
ftr-475	355	5	tamra	tamra	ADJ
ftr-475	355	6	definition	definition	NOUN
ftr-475	355	7	,	,	PUNCT
ftr-475	355	8	the	the	DET
ftr-475	355	9	startup	startup	ADJ
ftr-475	355	10	day	day	NOUN
ftr-475	355	11	was	be	AUX
ftr-475	355	12	any	any	DET
ftr-475	355	13	day	day	NOUN
ftr-475	355	14	chosen	choose	VERB
ftr-475	355	15	by	by	ADP
ftr-475	355	16	the	the	DET
ftr-475	355	17	remic	remic	NOUN
ftr-475	355	18	that	that	PRON
ftr-475	355	19	was	be	AUX
ftr-475	355	20	on	on	ADP
ftr-475	355	21	or	or	CCONJ
ftr-475	355	22	before	before	ADP
ftr-475	355	23	the	the	DET
ftr-475	355	24	day	day	NOUN
ftr-475	355	25	its	its	PRON
ftr-475	355	26	regular	regular	ADJ
ftr-475	355	27	and	and	CCONJ
ftr-475	355	28	residual	residual	ADJ
ftr-475	355	29	interests	interest	NOUN
ftr-475	355	30	were	be	AUX
ftr-475	355	31	issued	issue	VERB
ftr-475	355	32	.	.	PUNCT
ftr-475	356	1	37	37	NUM
ftr-475	356	2	.	.	PUNCT
ftr-475	357	1	although	although	SCONJ
ftr-475	357	2	an	an	DET
ftr-475	357	3	older	old	ADJ
ftr-475	357	4	remic	remic	NOUN
ftr-475	357	5	need	need	AUX
ftr-475	357	6	not	not	PART
ftr-475	357	7	have	have	VERB
ftr-475	357	8	reasonable	reasonable	ADJ
ftr-475	357	9	arrangements	arrangement	NOUN
ftr-475	357	10	in	in	ADP
ftr-475	357	11	place	place	NOUN
ftr-475	357	12	,	,	PUNCT
ftr-475	357	13	any	any	DET
ftr-475	357	14	transfer	transfer	NOUN
ftr-475	357	15	of	of	ADP
ftr-475	357	16	a	a	DET
ftr-475	357	17	residual	residual	ADJ
ftr-475	357	18	interest	interest	NOUN
ftr-475	357	19	in	in	ADP
ftr-475	357	20	such	such	DET
ftr-475	357	21	a	a	DET
ftr-475	357	22	remic	remic	NOUN
ftr-475	357	23	after	after	ADP
ftr-475	357	24	march	march	PROPN
ftr-475	357	25	31	31	NUM
ftr-475	357	26	,	,	PUNCT
ftr-475	357	27	1988	1988	NUM
ftr-475	357	28	to	to	ADP
ftr-475	357	29	a	a	DET
ftr-475	357	30	disqualified	disqualify	VERB
ftr-475	357	31	organization	organization	NOUN
ftr-475	357	32	is	be	AUX
ftr-475	357	33	nevertheless	nevertheless	ADV
ftr-475	357	34	subject	subject	ADJ
ftr-475	357	35	to	to	ADP
ftr-475	357	36	the	the	DET
ftr-475	357	37	§	§	PROPN
ftr-475	357	38	860e(e	860e(e	NUM
ftr-475	357	39	)	)	PUNCT
ftr-475	357	40	penalty	penalty	NOUN
ftr-475	357	41	tax	tax	NOUN
ftr-475	357	42	enacted	enact	VERB
ftr-475	357	43	by	by	ADP
ftr-475	357	44	tamra	tamra	NOUN
ftr-475	357	45	for	for	ADP
ftr-475	357	46	such	such	ADJ
ftr-475	357	47	transfers	transfer	NOUN
ftr-475	357	48	(	(	PUNCT
ftr-475	357	49	as	as	SCONJ
ftr-475	357	50	described	describe	VERB
ftr-475	357	51	more	more	ADV
ftr-475	357	52	fully	fully	ADV
ftr-475	357	53	below	below	ADV
ftr-475	357	54	in	in	ADP
ftr-475	357	55	part	part	NOUN
ftr-475	357	56	vile	vile	NOUN
ftr-475	357	57	.	.	PUNCT
ftr-475	357	58	)	)	PUNCT
ftr-475	357	59	.	.	PUNCT
ftr-475	358	1	tamra	tamra	PROPN
ftr-475	358	2	,	,	PUNCT
ftr-475	358	3	supra	supra	PROPN
ftr-475	358	4	note	note	NOUN
ftr-475	358	5	1	1	NUM
ftr-475	358	6	,	,	PUNCT
ftr-475	358	7	§	§	PROPN
ftr-475	358	8	1006(t)(16)(d)(ii	1006(t)(16)(d)(ii	NUM
ftr-475	358	9	)	)	PUNCT
ftr-475	358	10	,	,	PUNCT
ftr-475	358	11	102	102	NUM
ftr-475	358	12	stat	stat	NOUN
ftr-475	358	13	.	.	PUNCT
ftr-475	359	1	at	at	ADP
ftr-475	359	2	3342	3342	NUM
ftr-475	359	3	;	;	PUNCT
ftr-475	359	4	regs	reg	NOUN
ftr-475	359	5	.	.	PUNCT
ftr-475	360	1	§	§	PROPN
ftr-475	360	2	1.860a	1.860a	PROPN
ftr-475	360	3	-	-	PUNCT
ftr-475	360	4	l(b)(3	l(b)(3	NOUN
ftr-475	360	5	)	)	PUNCT
ftr-475	360	6	.	.	PUNCT
ftr-475	361	1	on	on	ADP
ftr-475	361	2	the	the	DET
ftr-475	361	3	development	development	NOUN
ftr-475	361	4	of	of	ADP
ftr-475	361	5	the	the	DET
ftr-475	361	6	tamra	tamra	NOUN
ftr-475	361	7	legislation	legislation	NOUN
ftr-475	361	8	relating	relate	VERB
ftr-475	361	9	to	to	ADP
ftr-475	361	10	disqualified	disqualify	VERB
ftr-475	361	11	organizations	organization	NOUN
ftr-475	361	12	and	and	CCONJ
ftr-475	361	13	reasonable	reasonable	ADJ
ftr-475	361	14	arrangements	arrangement	NOUN
ftr-475	361	15	,	,	PUNCT
ftr-475	361	16	see	see	VERB
ftr-475	361	17	generally	generally	ADV
ftr-475	361	18	thomas	thomas	PROPN
ftr-475	361	19	a.	a.	PROPN
ftr-475	361	20	humphreys	humphreys	PROPN
ftr-475	361	21	&	&	CCONJ
ftr-475	361	22	robert	robert	PROPN
ftr-475	361	23	m.	m.	PROPN
ftr-475	361	24	kreitman	kreitman	PROPN
ftr-475	361	25	,	,	PUNCT
ftr-475	361	26	mortgage	mortgage	NOUN
ftr-475	361	27	-	-	PUNCT
ftr-475	361	28	backed	back	VERB
ftr-475	361	29	securities	security	NOUN
ftr-475	361	30	:	:	PUNCT
ftr-475	361	31	including	include	VERB
ftr-475	361	32	remics	remic	NOUN
ftr-475	361	33	and	and	CCONJ
ftr-475	361	34	other	other	ADJ
ftr-475	361	35	investment	investment	NOUN
ftr-475	361	36	vehicles	vehicle	NOUN
ftr-475	361	37	308	308	NUM
ftr-475	361	38	(	(	PUNCT
ftr-475	361	39	1994	1994	NUM
ftr-475	361	40	)	)	PUNCT
ftr-475	361	41	.	.	PUNCT
ftr-475	362	1	[	[	X
ftr-475	362	2	vol	vol	NOUN
ftr-475	362	3	.	.	NOUN
ftr-475	362	4	2:4	2:4	NUM
ftr-475	362	5	tax	tax	NOUN
ftr-475	362	6	aspects	aspect	NOUN
ftr-475	362	7	of	of	ADP
ftr-475	362	8	remic	remic	ADJ
ftr-475	362	9	residual	residual	ADJ
ftr-475	362	10	interests	interest	NOUN
ftr-475	362	11	(	(	PUNCT
ftr-475	362	12	a	a	X
ftr-475	362	13	)	)	PUNCT
ftr-475	362	14	the	the	DET
ftr-475	362	15	united	united	PROPN
ftr-475	362	16	states	states	PROPN
ftr-475	362	17	,	,	PUNCT
ftr-475	362	18	any	any	DET
ftr-475	362	19	state	state	NOUN
ftr-475	362	20	or	or	CCONJ
ftr-475	362	21	political	political	ADJ
ftr-475	362	22	subdivision	subdivision	NOUN
ftr-475	362	23	thereof	thereof	ADV
ftr-475	362	24	,	,	PUNCT
ftr-475	362	25	any	any	DET
ftr-475	362	26	foreign	foreign	ADJ
ftr-475	362	27	government	government	NOUN
ftr-475	362	28	,	,	PUNCT
ftr-475	362	29	any	any	DET
ftr-475	362	30	international	international	ADJ
ftr-475	362	31	organization	organization	NOUN
ftr-475	362	32	,	,	PUNCT
ftr-475	362	33	or	or	CCONJ
ftr-475	362	34	any	any	DET
ftr-475	362	35	agency	agency	NOUN
ftr-475	362	36	or	or	CCONJ
ftr-475	362	37	instrumentality	instrumentality	NOUN
ftr-475	362	38	of	of	ADP
ftr-475	362	39	any	any	PRON
ftr-475	362	40	of	of	ADP
ftr-475	362	41	the	the	DET
ftr-475	362	42	foregoing	foregoing	NOUN
ftr-475	362	43	,	,	PUNCT
ftr-475	362	44	03	03	NUM
ftr-475	362	45	)	)	PUNCT
ftr-475	362	46	any	any	DET
ftr-475	362	47	organization	organization	NOUN
ftr-475	362	48	(	(	PUNCT
ftr-475	362	49	other	other	ADJ
ftr-475	362	50	than	than	ADP
ftr-475	362	51	a	a	DET
ftr-475	362	52	cooperative	cooperative	NOUN
ftr-475	362	53	described	describe	VERB
ftr-475	362	54	in	in	ADP
ftr-475	362	55	section	section	NOUN
ftr-475	362	56	521	521	NUM
ftr-475	362	57	)	)	PUNCT
ftr-475	362	58	which	which	PRON
ftr-475	362	59	is	be	AUX
ftr-475	362	60	exempt	exempt	ADJ
ftr-475	362	61	from	from	ADP
ftr-475	362	62	tax	tax	NOUN
ftr-475	362	63	imposed	impose	VERB
ftr-475	362	64	by	by	ADP
ftr-475	362	65	this	this	DET
ftr-475	362	66	chapter	chapter	NOUN
ftr-475	362	67	unless	unless	SCONJ
ftr-475	362	68	such	such	ADJ
ftr-475	362	69	organization	organization	NOUN
ftr-475	362	70	is	be	AUX
ftr-475	362	71	subject	subject	ADJ
ftr-475	362	72	to	to	ADP
ftr-475	362	73	the	the	DET
ftr-475	362	74	tax	tax	NOUN
ftr-475	362	75	imposed	impose	VERB
ftr-475	362	76	by	by	ADP
ftr-475	362	77	section	section	NOUN
ftr-475	362	78	511	511	NUM
ftr-475	362	79	,	,	PUNCT
ftr-475	362	80	and	and	CCONJ
ftr-475	362	81	(	(	PUNCT
ftr-475	362	82	c	c	X
ftr-475	362	83	)	)	PUNCT
ftr-475	362	84	any	any	DET
ftr-475	362	85	organization	organization	NOUN
ftr-475	362	86	described	describe	VERB
ftr-475	362	87	in	in	ADP
ftr-475	362	88	section	section	NOUN
ftr-475	362	89	1381(a)(2)(c	1381(a)(2)(c	NUM
ftr-475	362	90	)	)	PUNCT
ftr-475	362	91	.	.	PUNCT
ftr-475	363	1	this	this	DET
ftr-475	363	2	list	list	NOUN
ftr-475	363	3	is	be	AUX
ftr-475	363	4	an	an	DET
ftr-475	363	5	exclusive	exclusive	ADJ
ftr-475	363	6	one	one	NOUN
ftr-475	363	7	and	and	CCONJ
ftr-475	363	8	is	be	AUX
ftr-475	363	9	intended	intend	VERB
ftr-475	363	10	to	to	PART
ftr-475	363	11	encompass	encompass	VERB
ftr-475	363	12	those	those	DET
ftr-475	363	13	entities	entity	NOUN
ftr-475	363	14	that	that	PRON
ftr-475	363	15	by	by	ADP
ftr-475	363	16	law	law	NOUN
ftr-475	363	17	are	be	AUX
ftr-475	363	18	exempt	exempt	ADJ
ftr-475	363	19	from	from	ADP
ftr-475	363	20	u.s	u.s	PROPN
ftr-475	363	21	.	.	PROPN
ftr-475	363	22	taxation	taxation	NOUN
ftr-475	363	23	.	.	PUNCT
ftr-475	364	1	other	other	ADJ
ftr-475	364	2	tax	tax	NOUN
ftr-475	364	3	-	-	PUNCT
ftr-475	364	4	exempt	exempt	ADJ
ftr-475	364	5	entities	entity	NOUN
ftr-475	364	6	,	,	PUNCT
ftr-475	364	7	such	such	ADJ
ftr-475	364	8	as	as	ADP
ftr-475	364	9	section	section	NOUN
ftr-475	364	10	501(c	501(c	NUM
ftr-475	364	11	)	)	PUNCT
ftr-475	364	12	organizations	organization	NOUN
ftr-475	364	13	,	,	PUNCT
ftr-475	364	14	are	be	AUX
ftr-475	364	15	not	not	PART
ftr-475	364	16	included	include	VERB
ftr-475	364	17	in	in	ADP
ftr-475	364	18	the	the	DET
ftr-475	364	19	list	list	NOUN
ftr-475	364	20	,	,	PUNCT
ftr-475	364	21	since	since	SCONJ
ftr-475	364	22	they	they	PRON
ftr-475	364	23	are	be	AUX
ftr-475	364	24	taxable	taxable	ADJ
ftr-475	364	25	on	on	ADP
ftr-475	364	26	unrelated	unrelated	ADJ
ftr-475	364	27	business	business	NOUN
ftr-475	364	28	taxable	taxable	ADJ
ftr-475	364	29	income	income	NOUN
ftr-475	364	30	.	.	PUNCT
ftr-475	365	1	a	a	DET
ftr-475	365	2	special	special	ADJ
ftr-475	365	3	provision	provision	NOUN
ftr-475	365	4	provides	provide	VERB
ftr-475	365	5	that	that	SCONJ
ftr-475	365	6	so	so	ADV
ftr-475	365	7	-	-	PUNCT
ftr-475	365	8	called	call	VERB
ftr-475	365	9	"	"	PUNCT
ftr-475	365	10	excess	excess	ADJ
ftr-475	365	11	inclusion	inclusion	NOUN
ftr-475	365	12	"	"	PUNCT
ftr-475	365	13	income	income	NOUN
ftr-475	365	14	on	on	ADP
ftr-475	365	15	a	a	DET
ftr-475	365	16	residual	residual	ADJ
ftr-475	365	17	interest	interest	NOUN
ftr-475	365	18	will	will	AUX
ftr-475	365	19	be	be	AUX
ftr-475	365	20	treated	treat	VERB
ftr-475	365	21	as	as	ADP
ftr-475	365	22	unrelated	unrelated	ADJ
ftr-475	365	23	business	business	NOUN
ftr-475	365	24	taxable	taxable	ADJ
ftr-475	365	25	income.3	income.3	NOUN
ftr-475	365	26	"	"	PUNCT
ftr-475	365	27	as	as	ADP
ftr-475	365	28	for	for	ADP
ftr-475	365	29	what	what	DET
ftr-475	365	30	measures	measure	NOUN
ftr-475	365	31	constitute	constitute	VERB
ftr-475	365	32	reasonable	reasonable	ADJ
ftr-475	365	33	arrangements	arrangement	NOUN
ftr-475	365	34	,	,	PUNCT
ftr-475	365	35	the	the	DET
ftr-475	365	36	legislative	legislative	ADJ
ftr-475	365	37	history	history	NOUN
ftr-475	365	38	states	state	VERB
ftr-475	365	39	that	that	SCONJ
ftr-475	365	40	they	they	PRON
ftr-475	365	41	include	include	VERB
ftr-475	365	42	"	"	PUNCT
ftr-475	365	43	restrictions	restriction	NOUN
ftr-475	365	44	in	in	ADP
ftr-475	365	45	the	the	DET
ftr-475	365	46	governing	govern	VERB
ftr-475	365	47	instruments	instrument	NOUN
ftr-475	365	48	of	of	ADP
ftr-475	365	49	the	the	DET
ftr-475	365	50	entity	entity	NOUN
ftr-475	365	51	prohibiting	prohibit	VERB
ftr-475	365	52	disqualified	disqualify	VERB
ftr-475	365	53	organizations	organization	NOUN
ftr-475	365	54	from	from	ADP
ftr-475	365	55	owning	own	VERB
ftr-475	365	56	a	a	DET
ftr-475	365	57	residual	residual	ADJ
ftr-475	365	58	interest	interest	NOUN
ftr-475	365	59	in	in	ADP
ftr-475	365	60	the	the	DET
ftr-475	365	61	remic	remic	NOUN
ftr-475	365	62	and	and	CCONJ
ftr-475	365	63	notice	notice	VERB
ftr-475	365	64	to	to	ADP
ftr-475	365	65	residual	residual	ADJ
ftr-475	365	66	interest	interest	NOUN
ftr-475	365	67	holders	holder	NOUN
ftr-475	365	68	of	of	ADP
ftr-475	365	69	the	the	DET
ftr-475	365	70	existence	existence	NOUN
ftr-475	365	71	of	of	ADP
ftr-475	365	72	such	such	ADJ
ftr-475	365	73	restrictions	restriction	NOUN
ftr-475	365	74	.	.	PUNCT
ftr-475	366	1	,	,	PUNCT
ftr-475	366	2	39	39	NUM
ftr-475	366	3	the	the	DET
ftr-475	366	4	legislative	legislative	ADJ
ftr-475	366	5	history	history	NOUN
ftr-475	366	6	further	far	ADV
ftr-475	366	7	provides	provide	VERB
ftr-475	366	8	that	that	SCONJ
ftr-475	366	9	the	the	DET
ftr-475	366	10	reasonable	reasonable	ADJ
ftr-475	366	11	arrangements	arrangement	NOUN
ftr-475	366	12	requirement	requirement	NOUN
ftr-475	366	13	will	will	AUX
ftr-475	366	14	not	not	PART
ftr-475	366	15	be	be	AUX
ftr-475	366	16	met	meet	VERB
ftr-475	366	17	if	if	SCONJ
ftr-475	366	18	it	it	PRON
ftr-475	366	19	is	be	AUX
ftr-475	366	20	contemplated	contemplate	VERB
ftr-475	366	21	when	when	SCONJ
ftr-475	366	22	the	the	DET
ftr-475	366	23	remic	remic	NOUN
ftr-475	366	24	is	be	AUX
ftr-475	366	25	formed	form	VERB
ftr-475	366	26	(	(	PUNCT
ftr-475	366	27	apparently	apparently	ADV
ftr-475	366	28	by	by	ADP
ftr-475	366	29	the	the	DET
ftr-475	366	30	remic	remic	PROPN
ftr-475	366	31	sponsor	sponsor	NOUN
ftr-475	366	32	)	)	PUNCT
ftr-475	366	33	that	that	PRON
ftr-475	366	34	disqualified	disqualify	VERB
ftr-475	366	35	organizations	organization	NOUN
ftr-475	366	36	will	will	AUX
ftr-475	366	37	own	own	VERB
ftr-475	366	38	residual	residual	ADJ
ftr-475	366	39	interests	interest	NOUN
ftr-475	366	40	in	in	ADP
ftr-475	366	41	it	it	PRON
ftr-475	366	42	.	.	PUNCT
ftr-475	366	43	'	'	PUNCT
ftr-475	367	1	the	the	DET
ftr-475	367	2	legislative	legislative	ADJ
ftr-475	367	3	history	history	NOUN
ftr-475	367	4	thus	thus	ADV
ftr-475	367	5	seems	seem	VERB
ftr-475	367	6	to	to	PART
ftr-475	367	7	envision	envision	VERB
ftr-475	367	8	a	a	DET
ftr-475	367	9	system	system	NOUN
ftr-475	367	10	such	such	ADJ
ftr-475	367	11	as	as	ADP
ftr-475	367	12	the	the	DET
ftr-475	367	13	so	so	ADV
ftr-475	367	14	-	-	PUNCT
ftr-475	367	15	called	call	VERB
ftr-475	367	16	tefra	tefra	NOUN
ftr-475	367	17	d	d	NOUN
ftr-475	367	18	rules	rule	NOUN
ftr-475	367	19	that	that	PRON
ftr-475	367	20	apply	apply	VERB
ftr-475	367	21	to	to	ADP
ftr-475	367	22	bearer	bearer	NOUN
ftr-475	367	23	debt	debt	NOUN
ftr-475	367	24	instruments	instrument	NOUN
ftr-475	367	25	.	.	PUNCT
ftr-475	367	26	"	"	PUNCT
ftr-475	368	1	however	however	ADV
ftr-475	368	2	,	,	PUNCT
ftr-475	368	3	the	the	DET
ftr-475	368	4	tefra	tefra	PROPN
ftr-475	368	5	d	d	PROPN
ftr-475	368	6	rules	rule	NOUN
ftr-475	368	7	provide	provide	VERB
ftr-475	368	8	a	a	DET
ftr-475	368	9	reasonably	reasonably	ADV
ftr-475	368	10	clear	clear	ADJ
ftr-475	368	11	safe	safe	ADJ
ftr-475	368	12	harbor	harbor	NOUN
ftr-475	368	13	for	for	SCONJ
ftr-475	368	14	taxpayers	taxpayer	NOUN
ftr-475	368	15	to	to	PART
ftr-475	368	16	achieve	achieve	VERB
ftr-475	368	17	certainty	certainty	NOUN
ftr-475	368	18	,	,	PUNCT
ftr-475	368	19	whereas	whereas	SCONJ
ftr-475	368	20	prior	prior	ADV
ftr-475	368	21	to	to	ADP
ftr-475	368	22	the	the	DET
ftr-475	368	23	regulations	regulation	NOUN
ftr-475	368	24	described	describe	VERB
ftr-475	368	25	below	below	ADV
ftr-475	368	26	,	,	PUNCT
ftr-475	368	27	remics	remic	NOUN
ftr-475	368	28	were	be	AUX
ftr-475	368	29	left	leave	VERB
ftr-475	368	30	to	to	ADP
ftr-475	368	31	the	the	DET
ftr-475	368	32	whims	whim	NOUN
ftr-475	368	33	and	and	CCONJ
ftr-475	368	34	vagaries	vagary	NOUN
ftr-475	368	35	of	of	ADP
ftr-475	368	36	"	"	PUNCT
ftr-475	368	37	reasonableness	reasonableness	NOUN
ftr-475	368	38	,	,	PUNCT
ftr-475	368	39	"	"	PUNCT
ftr-475	368	40	which	which	PRON
ftr-475	368	41	often	often	ADV
ftr-475	368	42	prompted	prompt	VERB
ftr-475	368	43	tax	tax	NOUN
ftr-475	368	44	counsel	counsel	NOUN
ftr-475	368	45	to	to	PART
ftr-475	368	46	impose	impose	VERB
ftr-475	368	47	some	some	DET
ftr-475	368	48	fairly	fairly	ADV
ftr-475	368	49	stringent	stringent	ADJ
ftr-475	368	50	safeguards	safeguard	NOUN
ftr-475	368	51	against	against	ADP
ftr-475	368	52	transfers	transfer	NOUN
ftr-475	368	53	of	of	ADP
ftr-475	368	54	residual	residual	ADJ
ftr-475	368	55	interests	interest	NOUN
ftr-475	368	56	to	to	ADP
ftr-475	368	57	disqualified	disqualify	VERB
ftr-475	368	58	organizations	organization	NOUN
ftr-475	368	59	.	.	PUNCT
ftr-475	369	1	38	38	NUM
ftr-475	369	2	.	.	PUNCT
ftr-475	370	1	irc	irc	PROPN
ftr-475	370	2	§	§	PROPN
ftr-475	370	3	860e(b	860e(b	NUM
ftr-475	370	4	)	)	PUNCT
ftr-475	370	5	.	.	PUNCT
ftr-475	371	1	39	39	NUM
ftr-475	371	2	.	.	PUNCT
ftr-475	372	1	s.	s.	PROPN
ftr-475	372	2	rep	rep	PROPN
ftr-475	372	3	.	.	PROPN
ftr-475	373	1	no	no	PROPN
ftr-475	373	2	.	.	NOUN
ftr-475	373	3	445	445	NUM
ftr-475	373	4	,	,	PUNCT
ftr-475	373	5	100th	100th	ADJ
ftr-475	373	6	cong	cong	NOUN
ftr-475	373	7	.	.	PROPN
ftr-475	374	1	,	,	PUNCT
ftr-475	374	2	2d	2d	PROPN
ftr-475	374	3	sess	sess	NOUN
ftr-475	374	4	.	.	PUNCT
ftr-475	375	1	86	86	NUM
ftr-475	375	2	(	(	PUNCT
ftr-475	375	3	1988	1988	NUM
ftr-475	375	4	)	)	PUNCT
ftr-475	375	5	.	.	PUNCT
ftr-475	376	1	reprinted	reprint	VERB
ftr-475	376	2	in	in	ADP
ftr-475	376	3	1988	1988	NUM
ftr-475	376	4	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-475	376	5	.	.	PUNCT
ftr-475	376	6	4515	4515	NUM
ftr-475	376	7	,	,	PUNCT
ftr-475	376	8	4604	4604	NUM
ftr-475	376	9	-	-	SYM
ftr-475	376	10	05	05	NUM
ftr-475	376	11	.	.	PROPN
ftr-475	377	1	40	40	NUM
ftr-475	377	2	.	.	PUNCT
ftr-475	378	1	i	i	PRON
ftr-475	378	2	d.	d.	PROPN
ftr-475	378	3	at	at	ADP
ftr-475	378	4	4605	4605	NUM
ftr-475	378	5	.	.	PUNCT
ftr-475	379	1	41	41	NUM
ftr-475	379	2	.	.	PUNCT
ftr-475	380	1	see	see	VERB
ftr-475	380	2	regs	reg	NOUN
ftr-475	380	3	.	.	PUNCT
ftr-475	381	1	§	§	PROPN
ftr-475	381	2	1.163	1.163	NUM
ftr-475	381	3	-	-	SYM
ftr-475	381	4	5(c)(1	5(c)(1	NUM
ftr-475	381	5	)	)	PUNCT
ftr-475	381	6	(	(	PUNCT
ftr-475	381	7	requiring	require	VERB
ftr-475	381	8	that	that	SCONJ
ftr-475	381	9	reasonable	reasonable	ADJ
ftr-475	381	10	arrangements	arrangement	NOUN
ftr-475	381	11	exist	exist	VERB
ftr-475	381	12	to	to	PART
ftr-475	381	13	prevent	prevent	VERB
ftr-475	381	14	a	a	DET
ftr-475	381	15	bearer	bearer	NOUN
ftr-475	381	16	debt	debt	NOUN
ftr-475	381	17	instrument	instrument	NOUN
ftr-475	381	18	from	from	ADP
ftr-475	381	19	being	be	AUX
ftr-475	381	20	sold	sell	VERB
ftr-475	381	21	to	to	ADP
ftr-475	381	22	a	a	DET
ftr-475	381	23	u.s	u.s	PROPN
ftr-475	381	24	.	.	PROPN
ftr-475	381	25	person	person	NOUN
ftr-475	381	26	and	and	CCONJ
ftr-475	381	27	that	that	PRON
ftr-475	381	28	notice	notice	VERB
ftr-475	381	29	to	to	ADP
ftr-475	381	30	this	this	DET
ftr-475	381	31	effect	effect	NOUN
ftr-475	381	32	be	be	AUX
ftr-475	381	33	provided	provide	VERB
ftr-475	381	34	to	to	ADP
ftr-475	381	35	holders	holder	NOUN
ftr-475	381	36	by	by	ADP
ftr-475	381	37	way	way	NOUN
ftr-475	381	38	of	of	ADP
ftr-475	381	39	a	a	DET
ftr-475	381	40	legend	legend	NOUN
ftr-475	381	41	)	)	PUNCT
ftr-475	381	42	.	.	PUNCT
ftr-475	382	1	see	see	VERB
ftr-475	382	2	generally	generally	ADV
ftr-475	382	3	peter	peter	PROPN
ftr-475	382	4	j.	j.	PROPN
ftr-475	382	5	connors	connors	PROPN
ftr-475	382	6	&	&	CCONJ
ftr-475	382	7	peter	peter	PROPN
ftr-475	382	8	f.	f.	PROPN
ftr-475	382	9	hiltz	hiltz	PROPN
ftr-475	382	10	,	,	PUNCT
ftr-475	382	11	final	final	ADJ
ftr-475	382	12	regs	reg	NOUN
ftr-475	382	13	.	.	PUNCT
ftr-475	383	1	ease	ease	NOUN
ftr-475	383	2	rules	rule	NOUN
ftr-475	383	3	for	for	ADP
ftr-475	383	4	portfolio	portfolio	NOUN
ftr-475	383	5	bearer	bearer	NOUN
ftr-475	383	6	debt	debt	NOUN
ftr-475	383	7	offerings	offering	NOUN
ftr-475	383	8	,	,	PUNCT
ftr-475	383	9	73	73	NUM
ftr-475	383	10	j.	j.	PROPN
ftr-475	383	11	tax'n	tax'n	PROPN
ftr-475	383	12	166	166	NUM
ftr-475	383	13	(	(	PUNCT
ftr-475	383	14	1990	1990	NUM
ftr-475	383	15	)	)	PUNCT
ftr-475	383	16	.	.	PUNCT
ftr-475	384	1	19941	19941	NUM
ftr-475	384	2	florida	florida	PROPN
ftr-475	384	3	tax	tax	PROPN
ftr-475	384	4	review	review	NOUN
ftr-475	384	5	fortunately	fortunately	ADV
ftr-475	384	6	,	,	PUNCT
ftr-475	384	7	the	the	DET
ftr-475	384	8	regulations	regulation	NOUN
ftr-475	384	9	now	now	ADV
ftr-475	384	10	provide	provide	VERB
ftr-475	384	11	a	a	DET
ftr-475	384	12	bright	bright	ADJ
ftr-475	384	13	-	-	PUNCT
ftr-475	384	14	line	line	NOUN
ftr-475	384	15	definition	definition	NOUN
ftr-475	384	16	of	of	ADP
ftr-475	384	17	reasonable	reasonable	ADJ
ftr-475	384	18	arrangements	arrangement	NOUN
ftr-475	384	19	,	,	PUNCT
ftr-475	384	20	stating	state	VERB
ftr-475	384	21	that	that	SCONJ
ftr-475	384	22	a	a	DET
ftr-475	384	23	remic	remic	NOUN
ftr-475	384	24	will	will	AUX
ftr-475	384	25	be	be	AUX
ftr-475	384	26	considered	consider	VERB
ftr-475	384	27	to	to	PART
ftr-475	384	28	have	have	AUX
ftr-475	384	29	adopted	adopt	VERB
ftr-475	384	30	such	such	ADJ
ftr-475	384	31	arrangements	arrangement	NOUN
ftr-475	384	32	if	if	SCONJ
ftr-475	384	33	:	:	PUNCT
ftr-475	384	34	(	(	PUNCT
ftr-475	384	35	a	a	X
ftr-475	384	36	)	)	PUNCT
ftr-475	384	37	the	the	DET
ftr-475	384	38	residual	residual	ADJ
ftr-475	384	39	interest	interest	NOUN
ftr-475	384	40	is	be	AUX
ftr-475	384	41	in	in	ADP
ftr-475	384	42	registered	registered	ADJ
ftr-475	384	43	form	form	NOUN
ftr-475	384	44	(	(	PUNCT
ftr-475	384	45	as	as	SCONJ
ftr-475	384	46	defined	define	VERB
ftr-475	384	47	in	in	ADP
ftr-475	384	48	[	[	X
ftr-475	384	49	treas	treas	X
ftr-475	384	50	.	.	PUNCT
ftr-475	384	51	regs	regs	PROPN
ftr-475	384	52	.	.	PUNCT
ftr-475	384	53	]	]	PUNCT
ftr-475	385	1	§	§	PROPN
ftr-475	385	2	5f.103	5f.103	X
ftr-475	385	3	-	-	SYM
ftr-475	385	4	1(c	1(c	NUM
ftr-475	385	5	)	)	PUNCT
ftr-475	385	6	)	)	PUNCT
ftr-475	385	7	;	;	PUNCT
ftr-475	385	8	and	and	CCONJ
ftr-475	385	9	(	(	PUNCT
ftr-475	385	10	b	b	X
ftr-475	385	11	)	)	PUNCT
ftr-475	385	12	the	the	DET
ftr-475	385	13	qualified	qualified	ADJ
ftr-475	385	14	entity	entity	NOUN
ftr-475	385	15	's	's	PART
ftr-475	385	16	organizational	organizational	ADJ
ftr-475	385	17	documents	document	NOUN
ftr-475	385	18	clearly	clearly	ADV
ftr-475	385	19	and	and	CCONJ
ftr-475	385	20	expressly	expressly	ADV
ftr-475	385	21	prohibit	prohibit	VERB
ftr-475	385	22	a	a	DET
ftr-475	385	23	disqualified	disqualify	VERB
ftr-475	385	24	organization	organization	NOUN
ftr-475	385	25	from	from	ADP
ftr-475	385	26	acquiring	acquire	VERB
ftr-475	385	27	beneficial	beneficial	ADJ
ftr-475	385	28	ownership	ownership	NOUN
ftr-475	385	29	of	of	ADP
ftr-475	385	30	a	a	DET
ftr-475	385	31	residual	residual	ADJ
ftr-475	385	32	interest	interest	NOUN
ftr-475	385	33	,	,	PUNCT
ftr-475	385	34	and	and	CCONJ
ftr-475	385	35	notice	notice	NOUN
ftr-475	385	36	of	of	ADP
ftr-475	385	37	the	the	DET
ftr-475	385	38	prohibition	prohibition	NOUN
ftr-475	385	39	is	be	AUX
ftr-475	385	40	provided	provide	VERB
ftr-475	385	41	through	through	ADP
ftr-475	385	42	a	a	DET
ftr-475	385	43	legend	legend	NOUN
ftr-475	385	44	on	on	ADP
ftr-475	385	45	the	the	DET
ftr-475	385	46	document	document	NOUN
ftr-475	385	47	that	that	PRON
ftr-475	385	48	evidences	evidence	VERB
ftr-475	385	49	ownership	ownership	NOUN
ftr-475	385	50	of	of	ADP
ftr-475	385	51	the	the	DET
ftr-475	385	52	residual	residual	ADJ
ftr-475	385	53	interest	interest	NOUN
ftr-475	385	54	or	or	CCONJ
ftr-475	385	55	through	through	ADP
ftr-475	385	56	a	a	DET
ftr-475	385	57	conspicuous	conspicuous	ADJ
ftr-475	385	58	statement	statement	NOUN
ftr-475	385	59	in	in	ADP
ftr-475	385	60	a	a	DET
ftr-475	385	61	prospectus	prospectus	NOUN
ftr-475	385	62	or	or	CCONJ
ftr-475	385	63	private	private	ADJ
ftr-475	385	64	offering	offering	NOUN
ftr-475	385	65	document	document	NOUN
ftr-475	385	66	used	use	VERB
ftr-475	385	67	to	to	PART
ftr-475	385	68	offer	offer	VERB
ftr-475	385	69	the	the	DET
ftr-475	385	70	residual	residual	ADJ
ftr-475	385	71	interest	interest	NOUN
ftr-475	385	72	for	for	ADP
ftr-475	385	73	sale.42	sale.42	NOUN
ftr-475	385	74	the	the	DET
ftr-475	385	75	registration	registration	NOUN
ftr-475	385	76	requirement	requirement	NOUN
ftr-475	385	77	is	be	AUX
ftr-475	385	78	the	the	DET
ftr-475	385	79	same	same	ADJ
ftr-475	385	80	as	as	ADP
ftr-475	385	81	the	the	DET
ftr-475	385	82	one	one	NOUN
ftr-475	385	83	that	that	PRON
ftr-475	385	84	applies	apply	VERB
ftr-475	385	85	generally	generally	ADV
ftr-475	385	86	to	to	ADP
ftr-475	385	87	registration	registration	NOUN
ftr-475	385	88	-	-	PUNCT
ftr-475	385	89	required	require	VERB
ftr-475	385	90	debt	debt	NOUN
ftr-475	385	91	instruments	instrument	NOUN
ftr-475	385	92	under	under	ADP
ftr-475	385	93	section	section	NOUN
ftr-475	385	94	163(f	163(f	PROPN
ftr-475	385	95	)	)	PUNCT
ftr-475	385	96	.	.	PUNCT
ftr-475	386	1	in	in	ADP
ftr-475	386	2	general	general	ADJ
ftr-475	386	3	,	,	PUNCT
ftr-475	386	4	a	a	DET
ftr-475	386	5	residual	residual	ADJ
ftr-475	386	6	interest	interest	NOUN
ftr-475	386	7	is	be	AUX
ftr-475	386	8	in	in	ADP
ftr-475	386	9	registered	register	VERB
ftr-475	386	10	form	form	NOUN
ftr-475	386	11	if	if	SCONJ
ftr-475	386	12	it	it	PRON
ftr-475	386	13	is	be	AUX
ftr-475	386	14	registered	register	VERB
ftr-475	386	15	as	as	ADP
ftr-475	386	16	to	to	ADP
ftr-475	386	17	both	both	CCONJ
ftr-475	386	18	principal	principal	NOUN
ftr-475	386	19	and	and	CCONJ
ftr-475	386	20	interest	interest	NOUN
ftr-475	386	21	(	(	PUNCT
ftr-475	386	22	if	if	SCONJ
ftr-475	386	23	any	any	PRON
ftr-475	386	24	)	)	PUNCT
ftr-475	386	25	with	with	ADP
ftr-475	386	26	the	the	DET
ftr-475	386	27	remic	remic	NOUN
ftr-475	386	28	,	,	PUNCT
ftr-475	386	29	and	and	CCONJ
ftr-475	386	30	the	the	DET
ftr-475	386	31	residual	residual	ADJ
ftr-475	386	32	interest	interest	NOUN
ftr-475	386	33	can	can	AUX
ftr-475	386	34	be	be	AUX
ftr-475	386	35	transferred	transfer	VERB
ftr-475	386	36	only	only	ADV
ftr-475	386	37	through	through	ADP
ftr-475	386	38	a	a	DET
ftr-475	386	39	book	book	NOUN
ftr-475	386	40	entry	entry	NOUN
ftr-475	386	41	system	system	NOUN
ftr-475	386	42	or	or	CCONJ
ftr-475	386	43	by	by	ADP
ftr-475	386	44	surrendering	surrender	VERB
ftr-475	386	45	the	the	DET
ftr-475	386	46	residual	residual	ADJ
ftr-475	386	47	interest	interest	NOUN
ftr-475	386	48	instrument	instrument	NOUN
ftr-475	386	49	to	to	ADP
ftr-475	386	50	the	the	DET
ftr-475	386	51	remic	remic	NOUN
ftr-475	386	52	and	and	CCONJ
ftr-475	386	53	having	have	VERB
ftr-475	386	54	a	a	DET
ftr-475	386	55	new	new	ADJ
ftr-475	386	56	instrument	instrument	NOUN
ftr-475	386	57	issued	issue	VERB
ftr-475	386	58	in	in	ADP
ftr-475	386	59	the	the	DET
ftr-475	386	60	name	name	NOUN
ftr-475	386	61	of	of	ADP
ftr-475	386	62	the	the	DET
ftr-475	386	63	new	new	ADJ
ftr-475	386	64	holder	holder	NOUN
ftr-475	386	65	(	(	PUNCT
ftr-475	386	66	or	or	CCONJ
ftr-475	386	67	through	through	ADP
ftr-475	386	68	both	both	DET
ftr-475	386	69	methods).43	methods).43	PROPN
ftr-475	386	70	with	with	ADP
ftr-475	386	71	respect	respect	NOUN
ftr-475	386	72	to	to	ADP
ftr-475	386	73	the	the	DET
ftr-475	386	74	second	second	ADJ
ftr-475	386	75	part	part	NOUN
ftr-475	386	76	of	of	ADP
ftr-475	386	77	the	the	DET
ftr-475	386	78	definition	definition	NOUN
ftr-475	386	79	,	,	PUNCT
ftr-475	386	80	the	the	DET
ftr-475	386	81	organizational	organizational	ADJ
ftr-475	386	82	documents	document	NOUN
ftr-475	386	83	(	(	PUNCT
ftr-475	386	84	generally	generally	ADV
ftr-475	386	85	the	the	DET
ftr-475	386	86	pooling	pooling	NOUN
ftr-475	386	87	and	and	CCONJ
ftr-475	386	88	servicing	servicing	NOUN
ftr-475	386	89	agreement	agreement	NOUN
ftr-475	386	90	,	,	PUNCT
ftr-475	386	91	trust	trust	NOUN
ftr-475	386	92	indenture	indenture	NOUN
ftr-475	386	93	or	or	CCONJ
ftr-475	386	94	similar	similar	ADJ
ftr-475	386	95	document	document	NOUN
ftr-475	386	96	)	)	PUNCT
ftr-475	386	97	must	must	AUX
ftr-475	386	98	prohibit	prohibit	VERB
ftr-475	386	99	transfers	transfer	NOUN
ftr-475	386	100	of	of	ADP
ftr-475	386	101	residual	residual	ADJ
ftr-475	386	102	interests	interest	NOUN
ftr-475	386	103	to	to	ADP
ftr-475	386	104	disqualified	disqualify	VERB
ftr-475	386	105	organizations	organization	NOUN
ftr-475	386	106	.	.	PUNCT
ftr-475	387	1	it	it	PRON
ftr-475	387	2	should	should	AUX
ftr-475	387	3	be	be	AUX
ftr-475	387	4	noted	note	VERB
ftr-475	387	5	that	that	SCONJ
ftr-475	387	6	the	the	DET
ftr-475	387	7	prohibition	prohibition	NOUN
ftr-475	387	8	refers	refer	VERB
ftr-475	387	9	to	to	ADP
ftr-475	387	10	beneficial	beneficial	ADJ
ftr-475	387	11	ownership	ownership	NOUN
ftr-475	387	12	and	and	CCONJ
ftr-475	387	13	drafters	drafter	NOUN
ftr-475	387	14	of	of	ADP
ftr-475	387	15	the	the	DET
ftr-475	387	16	remic	remic	ADJ
ftr-475	387	17	documents	document	NOUN
ftr-475	387	18	must	must	AUX
ftr-475	387	19	be	be	AUX
ftr-475	387	20	careful	careful	ADJ
ftr-475	387	21	to	to	PART
ftr-475	387	22	couch	couch	VERB
ftr-475	387	23	the	the	DET
ftr-475	387	24	transfer	transfer	NOUN
ftr-475	387	25	prohibition	prohibition	NOUN
ftr-475	387	26	language	language	NOUN
ftr-475	387	27	in	in	ADP
ftr-475	387	28	such	such	ADJ
ftr-475	387	29	terms	term	NOUN
ftr-475	387	30	.	.	PUNCT
ftr-475	388	1	one	one	NUM
ftr-475	388	2	common	common	ADJ
ftr-475	388	3	provision	provision	NOUN
ftr-475	388	4	that	that	SCONJ
ftr-475	388	5	many	many	ADJ
ftr-475	388	6	remic	remic	ADJ
ftr-475	388	7	documents	document	NOUN
ftr-475	388	8	contain	contain	VERB
ftr-475	388	9	is	be	AUX
ftr-475	388	10	a	a	DET
ftr-475	388	11	statement	statement	NOUN
ftr-475	388	12	that	that	SCONJ
ftr-475	388	13	any	any	DET
ftr-475	388	14	transfer	transfer	NOUN
ftr-475	388	15	in	in	ADP
ftr-475	388	16	violation	violation	NOUN
ftr-475	388	17	of	of	ADP
ftr-475	388	18	the	the	DET
ftr-475	388	19	prohibition	prohibition	NOUN
ftr-475	388	20	shall	shall	AUX
ftr-475	388	21	be	be	AUX
ftr-475	388	22	null	null	ADJ
ftr-475	388	23	and	and	CCONJ
ftr-475	388	24	void	void	VERB
ftr-475	388	25	and	and	CCONJ
ftr-475	388	26	the	the	DET
ftr-475	388	27	transfer	transfer	NOUN
ftr-475	388	28	shall	shall	AUX
ftr-475	388	29	be	be	AUX
ftr-475	388	30	disregarded	disregard	VERB
ftr-475	388	31	.	.	PUNCT
ftr-475	389	1	prior	prior	ADV
ftr-475	389	2	to	to	ADP
ftr-475	389	3	the	the	DET
ftr-475	389	4	regulations	regulation	NOUN
ftr-475	389	5	,	,	PUNCT
ftr-475	389	6	such	such	DET
ftr-475	389	7	a	a	DET
ftr-475	389	8	provision	provision	NOUN
ftr-475	389	9	was	be	AUX
ftr-475	389	10	a	a	DET
ftr-475	389	11	reasonable	reasonable	ADJ
ftr-475	389	12	response	response	NOUN
ftr-475	389	13	to	to	ADP
ftr-475	389	14	the	the	DET
ftr-475	389	15	uncertainty	uncertainty	NOUN
ftr-475	389	16	about	about	ADP
ftr-475	389	17	what	what	PRON
ftr-475	389	18	constituted	constitute	VERB
ftr-475	389	19	reasonable	reasonable	ADJ
ftr-475	389	20	arrangements	arrangement	NOUN
ftr-475	389	21	.	.	PUNCT
ftr-475	390	1	now	now	ADV
ftr-475	390	2	,	,	PUNCT
ftr-475	390	3	it	it	PRON
ftr-475	390	4	is	be	AUX
ftr-475	390	5	clear	clear	ADJ
ftr-475	390	6	that	that	SCONJ
ftr-475	390	7	this	this	DET
ftr-475	390	8	type	type	NOUN
ftr-475	390	9	of	of	ADP
ftr-475	390	10	statement	statement	NOUN
ftr-475	390	11	is	be	AUX
ftr-475	390	12	not	not	PART
ftr-475	390	13	necessary	necessary	ADJ
ftr-475	390	14	under	under	ADP
ftr-475	390	15	the	the	DET
ftr-475	390	16	regulations	regulation	NOUN
ftr-475	390	17	and	and	CCONJ
ftr-475	390	18	can	can	AUX
ftr-475	390	19	impose	impose	VERB
ftr-475	390	20	needless	needless	ADJ
ftr-475	390	21	administrative	administrative	ADJ
ftr-475	390	22	burdens	burden	NOUN
ftr-475	390	23	on	on	ADP
ftr-475	390	24	the	the	DET
ftr-475	390	25	remic	remic	NOUN
ftr-475	390	26	.	.	PUNCT
ftr-475	391	1	44	44	NUM
ftr-475	391	2	all	all	PRON
ftr-475	391	3	that	that	PRON
ftr-475	391	4	is	be	AUX
ftr-475	391	5	required	require	VERB
ftr-475	391	6	42	42	NUM
ftr-475	391	7	.	.	PUNCT
ftr-475	391	8	regs	regs	PROPN
ftr-475	391	9	.	.	PUNCT
ftr-475	392	1	§	§	PROPN
ftr-475	392	2	1.860d	1.860d	PROPN
ftr-475	392	3	-	-	PUNCT
ftr-475	392	4	l(b)(5	l(b)(5	PROPN
ftr-475	392	5	)	)	PUNCT
ftr-475	392	6	.	.	PUNCT
ftr-475	393	1	43	43	NUM
ftr-475	393	2	.	.	PUNCT
ftr-475	393	3	temp	temp	NOUN
ftr-475	393	4	.	.	PUNCT
ftr-475	394	1	regs	regs	PROPN
ftr-475	394	2	.	.	PUNCT
ftr-475	395	1	§	§	PROPN
ftr-475	395	2	5f.103	5f.103	PROPN
ftr-475	395	3	-	-	PUNCT
ftr-475	395	4	1(c	1(c	NUM
ftr-475	395	5	)	)	PUNCT
ftr-475	395	6	.	.	PUNCT
ftr-475	396	1	44	44	NUM
ftr-475	396	2	.	.	PUNCT
ftr-475	396	3	revesting	reveste	VERB
ftr-475	396	4	ownership	ownership	NOUN
ftr-475	396	5	of	of	ADP
ftr-475	396	6	the	the	DET
ftr-475	396	7	residual	residual	ADJ
ftr-475	396	8	interest	interest	NOUN
ftr-475	396	9	with	with	ADP
ftr-475	396	10	the	the	DET
ftr-475	396	11	transferor	transferor	NOUN
ftr-475	396	12	may	may	AUX
ftr-475	396	13	amount	amount	VERB
ftr-475	396	14	to	to	ADP
ftr-475	396	15	punishing	punish	VERB
ftr-475	396	16	the	the	DET
ftr-475	396	17	transferor	transferor	NOUN
ftr-475	396	18	for	for	ADP
ftr-475	396	19	the	the	DET
ftr-475	396	20	transferee	transferee	NOUN
ftr-475	396	21	's	's	PART
ftr-475	396	22	sins	sin	NOUN
ftr-475	396	23	(	(	PUNCT
ftr-475	396	24	e.g.	e.g.	ADV
ftr-475	396	25	,	,	PUNCT
ftr-475	396	26	the	the	DET
ftr-475	396	27	transferor	transferor	NOUN
ftr-475	396	28	may	may	AUX
ftr-475	396	29	have	have	AUX
ftr-475	396	30	paid	pay	VERB
ftr-475	396	31	the	the	DET
ftr-475	396	32	transferee	transferee	NOUN
ftr-475	396	33	to	to	PART
ftr-475	396	34	accept	accept	VERB
ftr-475	396	35	ownership	ownership	NOUN
ftr-475	396	36	of	of	ADP
ftr-475	396	37	the	the	DET
ftr-475	396	38	residual	residual	ADJ
ftr-475	396	39	and	and	CCONJ
ftr-475	396	40	may	may	AUX
ftr-475	396	41	now	now	ADV
ftr-475	396	42	be	be	AUX
ftr-475	396	43	saddled	saddle	VERB
ftr-475	396	44	with	with	ADP
ftr-475	396	45	a	a	DET
ftr-475	396	46	substantial	substantial	ADJ
ftr-475	396	47	remic	remic	NOUN
ftr-475	396	48	tax	tax	NOUN
ftr-475	396	49	liability	liability	NOUN
ftr-475	396	50	)	)	PUNCT
ftr-475	396	51	.	.	PUNCT
ftr-475	397	1	this	this	PRON
ftr-475	397	2	makes	make	VERB
ftr-475	397	3	no	no	DET
ftr-475	397	4	sense	sense	NOUN
ftr-475	397	5	,	,	PUNCT
ftr-475	397	6	and	and	CCONJ
ftr-475	397	7	the	the	DET
ftr-475	397	8	likely	likely	ADJ
ftr-475	397	9	effect	effect	NOUN
ftr-475	397	10	will	will	AUX
ftr-475	397	11	be	be	AUX
ftr-475	397	12	merely	merely	ADV
ftr-475	397	13	to	to	PART
ftr-475	397	14	provoke	provoke	VERB
ftr-475	397	15	lawsuits	lawsuit	NOUN
ftr-475	397	16	where	where	SCONJ
ftr-475	397	17	the	the	DET
ftr-475	397	18	transferor	transferor	NOUN
ftr-475	397	19	is	be	AUX
ftr-475	397	20	the	the	DET
ftr-475	397	21	innocent	innocent	ADJ
ftr-475	397	22	victim	victim	NOUN
ftr-475	397	23	of	of	ADP
ftr-475	397	24	the	the	DET
ftr-475	397	25	transferee	transferee	NOUN
ftr-475	397	26	's	's	PART
ftr-475	397	27	misrepresentations	misrepresentation	NOUN
ftr-475	397	28	.	.	PUNCT
ftr-475	398	1	see	see	VERB
ftr-475	398	2	infra	infra	NOUN
ftr-475	398	3	note	note	VERB
ftr-475	398	4	463	463	NUM
ftr-475	398	5	.	.	PUNCT
ftr-475	399	1	[	[	X
ftr-475	399	2	vol	vol	NOUN
ftr-475	399	3	2:4	2:4	NUM
ftr-475	399	4	tax	tax	NOUN
ftr-475	399	5	aspects	aspect	NOUN
ftr-475	399	6	of	of	ADP
ftr-475	399	7	remic	remic	ADJ
ftr-475	399	8	residual	residual	ADJ
ftr-475	399	9	interests	interest	NOUN
ftr-475	399	10	is	be	AUX
ftr-475	399	11	a	a	DET
ftr-475	399	12	clear	clear	ADJ
ftr-475	399	13	prohibition	prohibition	NOUN
ftr-475	399	14	;	;	PUNCT
ftr-475	399	15	the	the	DET
ftr-475	399	16	remic	remic	NOUN
ftr-475	399	17	need	need	AUX
ftr-475	399	18	not	not	PART
ftr-475	399	19	impose	impose	VERB
ftr-475	399	20	sanctions	sanction	NOUN
ftr-475	399	21	for	for	ADP
ftr-475	399	22	violations	violation	NOUN
ftr-475	399	23	.	.	PUNCT
ftr-475	400	1	in	in	ADP
ftr-475	400	2	fact	fact	NOUN
ftr-475	400	3	,	,	PUNCT
ftr-475	400	4	as	as	SCONJ
ftr-475	400	5	discussed	discuss	VERB
ftr-475	400	6	immediately	immediately	ADV
ftr-475	400	7	below	below	ADV
ftr-475	400	8	,	,	PUNCT
ftr-475	400	9	the	the	DET
ftr-475	400	10	remic	remic	PROPN
ftr-475	400	11	statute	statute	NOUN
ftr-475	400	12	provides	provide	VERB
ftr-475	400	13	rules	rule	NOUN
ftr-475	400	14	for	for	ADP
ftr-475	400	15	those	those	DET
ftr-475	400	16	occasions	occasion	NOUN
ftr-475	400	17	when	when	SCONJ
ftr-475	400	18	,	,	PUNCT
ftr-475	400	19	despite	despite	SCONJ
ftr-475	400	20	reasonable	reasonable	ADJ
ftr-475	400	21	arrangements	arrangement	NOUN
ftr-475	400	22	,	,	PUNCT
ftr-475	400	23	a	a	DET
ftr-475	400	24	residual	residual	ADJ
ftr-475	400	25	interest	interest	NOUN
ftr-475	400	26	falls	fall	VERB
ftr-475	400	27	into	into	ADP
ftr-475	400	28	the	the	DET
ftr-475	400	29	hands	hand	NOUN
ftr-475	400	30	of	of	ADP
ftr-475	400	31	a	a	DET
ftr-475	400	32	disqualified	disqualified	ADJ
ftr-475	400	33	organization	organization	NOUN
ftr-475	400	34	,	,	PUNCT
ftr-475	400	35	further	far	ADV
ftr-475	400	36	indicating	indicate	VERB
ftr-475	400	37	that	that	SCONJ
ftr-475	400	38	the	the	DET
ftr-475	400	39	remic	remic	NOUN
ftr-475	400	40	need	need	VERB
ftr-475	400	41	only	only	ADV
ftr-475	400	42	prohibit	prohibit	NOUN
ftr-475	400	43	,	,	PUNCT
ftr-475	400	44	not	not	PART
ftr-475	400	45	punish	punish	VERB
ftr-475	400	46	,	,	PUNCT
ftr-475	400	47	violative	violative	ADJ
ftr-475	400	48	transfers	transfer	NOUN
ftr-475	400	49	.	.	PUNCT
ftr-475	401	1	in	in	ADP
ftr-475	401	2	addition	addition	NOUN
ftr-475	401	3	to	to	ADP
ftr-475	401	4	prohibitions	prohibition	NOUN
ftr-475	401	5	in	in	ADP
ftr-475	401	6	the	the	DET
ftr-475	401	7	organizational	organizational	ADJ
ftr-475	401	8	documents	document	NOUN
ftr-475	401	9	,	,	PUNCT
ftr-475	401	10	a	a	DET
ftr-475	401	11	prohibition	prohibition	NOUN
ftr-475	401	12	must	must	AUX
ftr-475	401	13	be	be	AUX
ftr-475	401	14	placed	place	VERB
ftr-475	401	15	in	in	ADP
ftr-475	401	16	a	a	DET
ftr-475	401	17	legend	legend	NOUN
ftr-475	401	18	on	on	ADP
ftr-475	401	19	the	the	DET
ftr-475	401	20	document	document	NOUN
ftr-475	401	21	evidencing	evidencing	NOUN
ftr-475	401	22	ownership	ownership	NOUN
ftr-475	401	23	of	of	ADP
ftr-475	401	24	the	the	DET
ftr-475	401	25	residual	residual	ADJ
ftr-475	401	26	interest	interest	NOUN
ftr-475	401	27	or	or	CCONJ
ftr-475	401	28	in	in	ADP
ftr-475	401	29	the	the	DET
ftr-475	401	30	public	public	ADJ
ftr-475	401	31	or	or	CCONJ
ftr-475	401	32	private	private	ADJ
ftr-475	401	33	offering	offering	NOUN
ftr-475	401	34	document	document	NOUN
ftr-475	401	35	.	.	PUNCT
ftr-475	402	1	generally	generally	ADV
ftr-475	402	2	,	,	PUNCT
ftr-475	402	3	a	a	DET
ftr-475	402	4	remic	remic	NOUN
ftr-475	402	5	will	will	AUX
ftr-475	402	6	meet	meet	VERB
ftr-475	402	7	both	both	PRON
ftr-475	402	8	of	of	ADP
ftr-475	402	9	these	these	DET
ftr-475	402	10	standards	standard	NOUN
ftr-475	402	11	,	,	PUNCT
ftr-475	402	12	setting	set	VERB
ftr-475	402	13	forth	forth	ADP
ftr-475	402	14	a	a	DET
ftr-475	402	15	legend	legend	NOUN
ftr-475	402	16	and	and	CCONJ
ftr-475	402	17	inserting	insert	VERB
ftr-475	402	18	notice	notice	NOUN
ftr-475	402	19	of	of	ADP
ftr-475	402	20	the	the	DET
ftr-475	402	21	prohibition	prohibition	NOUN
ftr-475	402	22	in	in	ADP
ftr-475	402	23	the	the	DET
ftr-475	402	24	offering	offering	NOUN
ftr-475	402	25	documents	document	NOUN
ftr-475	402	26	.	.	PUNCT
ftr-475	403	1	two	two	NUM
ftr-475	403	2	final	final	ADJ
ftr-475	403	3	notes	note	NOUN
ftr-475	403	4	on	on	ADP
ftr-475	403	5	the	the	DET
ftr-475	403	6	reasonable	reasonable	ADJ
ftr-475	403	7	arrangements	arrangement	NOUN
ftr-475	403	8	requirement	requirement	NOUN
ftr-475	403	9	are	be	AUX
ftr-475	403	10	in	in	ADP
ftr-475	403	11	order	order	NOUN
ftr-475	403	12	.	.	PUNCT
ftr-475	404	1	first	first	ADV
ftr-475	404	2	,	,	PUNCT
ftr-475	404	3	curiously	curiously	ADV
ftr-475	404	4	the	the	DET
ftr-475	404	5	regulations	regulation	NOUN
ftr-475	404	6	do	do	AUX
ftr-475	404	7	not	not	PART
ftr-475	404	8	implement	implement	VERB
ftr-475	404	9	the	the	DET
ftr-475	404	10	point	point	NOUN
ftr-475	404	11	in	in	ADP
ftr-475	404	12	the	the	DET
ftr-475	404	13	legislative	legislative	ADJ
ftr-475	404	14	history	history	NOUN
ftr-475	404	15	that	that	PRON
ftr-475	404	16	the	the	DET
ftr-475	404	17	reasonable	reasonable	ADJ
ftr-475	404	18	arrangements	arrangement	NOUN
ftr-475	404	19	requirement	requirement	NOUN
ftr-475	404	20	will	will	AUX
ftr-475	404	21	not	not	PART
ftr-475	404	22	be	be	AUX
ftr-475	404	23	met	meet	VERB
ftr-475	404	24	if	if	SCONJ
ftr-475	404	25	it	it	PRON
ftr-475	404	26	is	be	AUX
ftr-475	404	27	contemplated	contemplate	VERB
ftr-475	404	28	(	(	PUNCT
ftr-475	404	29	probably	probably	ADV
ftr-475	404	30	by	by	ADP
ftr-475	404	31	the	the	DET
ftr-475	404	32	sponsor	sponsor	NOUN
ftr-475	404	33	)	)	PUNCT
ftr-475	404	34	at	at	ADP
ftr-475	404	35	the	the	DET
ftr-475	404	36	time	time	NOUN
ftr-475	404	37	the	the	DET
ftr-475	404	38	remic	remic	NOUN
ftr-475	404	39	is	be	AUX
ftr-475	404	40	formed	form	VERB
ftr-475	404	41	that	that	SCONJ
ftr-475	404	42	a	a	DET
ftr-475	404	43	disqualified	disqualify	VERB
ftr-475	404	44	organization	organization	NOUN
ftr-475	404	45	will	will	AUX
ftr-475	404	46	acquire	acquire	VERB
ftr-475	404	47	a	a	DET
ftr-475	404	48	residual	residual	ADJ
ftr-475	404	49	interest	interest	NOUN
ftr-475	404	50	(	(	PUNCT
ftr-475	404	51	other	other	ADJ
ftr-475	404	52	than	than	ADP
ftr-475	404	53	for	for	ADP
ftr-475	404	54	a	a	DET
ftr-475	404	55	transitory	transitory	ADJ
ftr-475	404	56	period	period	NOUN
ftr-475	404	57	)	)	PUNCT
ftr-475	404	58	.	.	PUNCT
ftr-475	405	1	nevertheless	nevertheless	ADV
ftr-475	405	2	,	,	PUNCT
ftr-475	405	3	this	this	DET
ftr-475	405	4	actual	actual	ADJ
ftr-475	405	5	knowledge	knowledge	NOUN
ftr-475	405	6	restriction	restriction	NOUN
ftr-475	405	7	still	still	ADV
ftr-475	405	8	exists	exist	VERB
ftr-475	405	9	as	as	ADP
ftr-475	405	10	the	the	DET
ftr-475	405	11	expressed	express	VERB
ftr-475	405	12	intent	intent	NOUN
ftr-475	405	13	of	of	ADP
ftr-475	405	14	congress	congress	PROPN
ftr-475	405	15	and	and	CCONJ
ftr-475	405	16	it	it	PRON
ftr-475	405	17	is	be	AUX
ftr-475	405	18	not	not	PART
ftr-475	405	19	vitiated	vitiate	VERB
ftr-475	405	20	by	by	ADP
ftr-475	405	21	the	the	DET
ftr-475	405	22	service	service	NOUN
ftr-475	405	23	's	's	PART
ftr-475	405	24	decision	decision	NOUN
ftr-475	405	25	not	not	PART
ftr-475	405	26	to	to	PART
ftr-475	405	27	address	address	VERB
ftr-475	405	28	the	the	DET
ftr-475	405	29	issue	issue	NOUN
ftr-475	405	30	in	in	ADP
ftr-475	405	31	the	the	DET
ftr-475	405	32	regulations	regulation	NOUN
ftr-475	405	33	.	.	PUNCT
ftr-475	406	1	second	second	ADJ
ftr-475	406	2	,	,	PUNCT
ftr-475	406	3	related	relate	VERB
ftr-475	406	4	to	to	ADP
ftr-475	406	5	the	the	DET
ftr-475	406	6	foregoing	foregoing	NOUN
ftr-475	406	7	,	,	PUNCT
ftr-475	406	8	remic	remic	ADJ
ftr-475	406	9	documents	document	NOUN
ftr-475	406	10	often	often	ADV
ftr-475	406	11	prohibit	prohibit	VERB
ftr-475	406	12	transfers	transfer	NOUN
ftr-475	406	13	of	of	ADP
ftr-475	406	14	residual	residual	ADJ
ftr-475	406	15	interests	interest	NOUN
ftr-475	406	16	to	to	ADP
ftr-475	406	17	a	a	DET
ftr-475	406	18	person	person	NOUN
ftr-475	406	19	that	that	PRON
ftr-475	406	20	holds	hold	VERB
ftr-475	406	21	the	the	DET
ftr-475	406	22	interest	interest	NOUN
ftr-475	406	23	as	as	ADP
ftr-475	406	24	a	a	DET
ftr-475	406	25	so	so	ADV
ftr-475	406	26	-	-	PUNCT
ftr-475	406	27	called	call	VERB
ftr-475	406	28	"	"	PUNCT
ftr-475	406	29	bookentry	bookentry	NOUN
ftr-475	406	30	"	"	PUNCT
ftr-475	406	31	nominee	nominee	NOUN
ftr-475	406	32	.	.	PUNCT
ftr-475	407	1	by	by	ADP
ftr-475	407	2	having	have	VERB
ftr-475	407	3	such	such	DET
ftr-475	407	4	a	a	DET
ftr-475	407	5	restriction	restriction	NOUN
ftr-475	407	6	,	,	PUNCT
ftr-475	407	7	obviously	obviously	ADV
ftr-475	407	8	a	a	DET
ftr-475	407	9	remic	remic	NOUN
ftr-475	407	10	reduces	reduce	VERB
ftr-475	407	11	materially	materially	ADV
ftr-475	407	12	the	the	DET
ftr-475	407	13	chances	chance	NOUN
ftr-475	407	14	that	that	SCONJ
ftr-475	407	15	beneficial	beneficial	ADJ
ftr-475	407	16	ownership	ownership	NOUN
ftr-475	407	17	of	of	ADP
ftr-475	407	18	a	a	DET
ftr-475	407	19	residual	residual	ADJ
ftr-475	407	20	interest	interest	NOUN
ftr-475	407	21	could	could	AUX
ftr-475	407	22	fall	fall	VERB
ftr-475	407	23	into	into	ADP
ftr-475	407	24	the	the	DET
ftr-475	407	25	hands	hand	NOUN
ftr-475	407	26	of	of	ADP
ftr-475	407	27	a	a	DET
ftr-475	407	28	disqualified	disqualified	ADJ
ftr-475	407	29	organization	organization	NOUN
ftr-475	407	30	,	,	PUNCT
ftr-475	407	31	which	which	PRON
ftr-475	407	32	is	be	AUX
ftr-475	407	33	generally	generally	ADV
ftr-475	407	34	a	a	DET
ftr-475	407	35	desirable	desirable	ADJ
ftr-475	407	36	goal	goal	NOUN
ftr-475	407	37	even	even	ADV
ftr-475	407	38	if	if	SCONJ
ftr-475	407	39	remic	remic	ADJ
ftr-475	407	40	qualification	qualification	NOUN
ftr-475	407	41	is	be	AUX
ftr-475	407	42	not	not	PART
ftr-475	407	43	at	at	ADP
ftr-475	407	44	issue	issue	NOUN
ftr-475	407	45	.	.	PUNCT
ftr-475	408	1	however	however	ADV
ftr-475	408	2	,	,	PUNCT
ftr-475	408	3	strictly	strictly	ADV
ftr-475	408	4	speaking	speak	VERB
ftr-475	408	5	,	,	PUNCT
ftr-475	408	6	such	such	DET
ftr-475	408	7	a	a	DET
ftr-475	408	8	restriction	restriction	NOUN
ftr-475	408	9	on	on	ADP
ftr-475	408	10	book	book	NOUN
ftr-475	408	11	entry	entry	NOUN
ftr-475	408	12	nominees	nominee	NOUN
ftr-475	408	13	,	,	PUNCT
ftr-475	408	14	while	while	SCONJ
ftr-475	408	15	desirable	desirable	ADJ
ftr-475	408	16	,	,	PUNCT
ftr-475	408	17	is	be	AUX
ftr-475	408	18	not	not	PART
ftr-475	408	19	required	require	VERB
ftr-475	408	20	under	under	ADP
ftr-475	408	21	the	the	DET
ftr-475	408	22	definition	definition	NOUN
ftr-475	408	23	of	of	ADP
ftr-475	408	24	"	"	PUNCT
ftr-475	408	25	reasonable	reasonable	ADJ
ftr-475	408	26	arrangements	arrangement	NOUN
ftr-475	408	27	.	.	PUNCT
ftr-475	408	28	"	"	PUNCT
ftr-475	409	1	2	2	X
ftr-475	409	2	.	.	X
ftr-475	409	3	information	information	NOUN
ftr-475	409	4	requirements.-the	requirements.-the	DET
ftr-475	409	5	second	second	ADJ
ftr-475	409	6	prong	prong	NOUN
ftr-475	409	7	of	of	ADP
ftr-475	409	8	the	the	DET
ftr-475	409	9	reasonable	reasonable	ADJ
ftr-475	409	10	arrangements	arrangement	NOUN
ftr-475	409	11	requirement	requirement	NOUN
ftr-475	409	12	is	be	AUX
ftr-475	409	13	that	that	SCONJ
ftr-475	409	14	there	there	PRON
ftr-475	409	15	be	be	AUX
ftr-475	409	16	arrangements	arrangement	NOUN
ftr-475	409	17	to	to	PART
ftr-475	409	18	ensure	ensure	VERB
ftr-475	409	19	that	that	SCONJ
ftr-475	409	20	the	the	DET
ftr-475	409	21	remic	remic	NOUN
ftr-475	409	22	makes	make	VERB
ftr-475	409	23	available	available	ADJ
ftr-475	409	24	the	the	DET
ftr-475	409	25	necessary	necessary	ADJ
ftr-475	409	26	information	information	NOUN
ftr-475	409	27	for	for	ADP
ftr-475	409	28	the	the	DET
ftr-475	409	29	application	application	NOUN
ftr-475	409	30	of	of	ADP
ftr-475	409	31	the	the	DET
ftr-475	409	32	section	section	NOUN
ftr-475	409	33	860e(e	860e(e	NUM
ftr-475	409	34	)	)	PUNCT
ftr-475	409	35	penalty	penalty	NOUN
ftr-475	409	36	tax	tax	NOUN
ftr-475	409	37	.	.	PUNCT
ftr-475	410	1	section	section	NOUN
ftr-475	410	2	860e(e	860e(e	NUM
ftr-475	410	3	)	)	PUNCT
ftr-475	410	4	is	be	AUX
ftr-475	410	5	discussed	discuss	VERB
ftr-475	410	6	below	below	ADV
ftr-475	410	7	in	in	ADP
ftr-475	410	8	part	part	NOUN
ftr-475	410	9	vii.e	vii.e	NOUN
ftr-475	410	10	,	,	PUNCT
ftr-475	410	11	but	but	CCONJ
ftr-475	410	12	,	,	PUNCT
ftr-475	410	13	in	in	ADP
ftr-475	410	14	brief	brief	NOUN
ftr-475	410	15	,	,	PUNCT
ftr-475	410	16	it	it	PRON
ftr-475	410	17	imposes	impose	VERB
ftr-475	410	18	a	a	DET
ftr-475	410	19	penalty	penalty	NOUN
ftr-475	410	20	tax	tax	NOUN
ftr-475	410	21	,	,	PUNCT
ftr-475	410	22	generally	generally	ADV
ftr-475	410	23	on	on	ADP
ftr-475	410	24	the	the	DET
ftr-475	410	25	transferor	transferor	NOUN
ftr-475	410	26	,	,	PUNCT
ftr-475	410	27	for	for	ADP
ftr-475	410	28	transfers	transfer	NOUN
ftr-475	410	29	of	of	ADP
ftr-475	410	30	residual	residual	ADJ
ftr-475	410	31	interests	interest	NOUN
ftr-475	410	32	to	to	ADP
ftr-475	410	33	disqualified	disqualify	VERB
ftr-475	410	34	organization	organization	NOUN
ftr-475	410	35	.	.	PUNCT
ftr-475	411	1	the	the	DET
ftr-475	411	2	penalty	penalty	NOUN
ftr-475	411	3	tax	tax	NOUN
ftr-475	411	4	is	be	AUX
ftr-475	411	5	equal	equal	ADJ
ftr-475	411	6	to	to	ADP
ftr-475	411	7	the	the	DET
ftr-475	411	8	product	product	NOUN
ftr-475	411	9	of	of	ADP
ftr-475	411	10	the	the	DET
ftr-475	411	11	highest	high	ADJ
ftr-475	411	12	tax	tax	NOUN
ftr-475	411	13	rate	rate	NOUN
ftr-475	411	14	specified	specify	VERB
ftr-475	411	15	in	in	ADP
ftr-475	411	16	section	section	NOUN
ftr-475	411	17	i	i	PRON
ftr-475	411	18	l(b)(1	l(b)(1	PROPN
ftr-475	411	19	)	)	PUNCT
ftr-475	411	20	(	(	PUNCT
ftr-475	411	21	currently	currently	ADV
ftr-475	411	22	35	35	NUM
ftr-475	411	23	%	%	NOUN
ftr-475	411	24	)	)	PUNCT
ftr-475	411	25	and	and	CCONJ
ftr-475	411	26	the	the	DET
ftr-475	411	27	present	present	ADJ
ftr-475	411	28	value	value	NOUN
ftr-475	411	29	of	of	ADP
ftr-475	411	30	total	total	ADJ
ftr-475	411	31	anticipated	anticipate	VERB
ftr-475	411	32	excess	excess	ADJ
ftr-475	411	33	inclusions	inclusion	NOUN
ftr-475	411	34	for	for	ADP
ftr-475	411	35	future	future	ADJ
ftr-475	411	36	periods	period	NOUN
ftr-475	411	37	after	after	ADP
ftr-475	411	38	the	the	DET
ftr-475	411	39	transfer	transfer	NOUN
ftr-475	411	40	.	.	PUNCT
ftr-475	412	1	the	the	DET
ftr-475	412	2	regulations	regulation	NOUN
ftr-475	412	3	provide	provide	VERB
ftr-475	412	4	that	that	SCONJ
ftr-475	412	5	a	a	DET
ftr-475	412	6	remic	remic	NOUN
ftr-475	412	7	must	must	AUX
ftr-475	412	8	provide	provide	VERB
ftr-475	412	9	to	to	ADP
ftr-475	412	10	the	the	DET
ftr-475	412	11	service	service	NOUN
ftr-475	412	12	and	and	CCONJ
ftr-475	412	13	to	to	ADP
ftr-475	412	14	the	the	DET
ftr-475	412	15	person	person	NOUN
ftr-475	412	16	liable	liable	ADJ
ftr-475	412	17	for	for	ADP
ftr-475	412	18	the	the	DET
ftr-475	412	19	penalty	penalty	NOUN
ftr-475	412	20	tax	tax	NOUN
ftr-475	412	21	a	a	DET
ftr-475	412	22	computation	computation	NOUN
ftr-475	412	23	showing	show	VERB
ftr-475	412	24	the	the	DET
ftr-475	412	25	present	present	ADJ
ftr-475	412	26	value	value	NOUN
ftr-475	412	27	of	of	ADP
ftr-475	412	28	anticipated	anticipate	VERB
ftr-475	412	29	excess	excess	ADJ
ftr-475	412	30	inclusions	inclusion	NOUN
ftr-475	412	31	for	for	ADP
ftr-475	412	32	future	future	ADJ
ftr-475	412	33	periods.45	periods.45	PROPN
ftr-475	412	34	45	45	NUM
ftr-475	412	35	.	.	PUNCT
ftr-475	413	1	regs	regs	PROPN
ftr-475	413	2	.	.	PUNCT
ftr-475	414	1	§	§	PROPN
ftr-475	414	2	1.860d-1(b)(5)(ii	1.860d-1(b)(5)(ii	NUM
ftr-475	414	3	)	)	PUNCT
ftr-475	414	4	.	.	PUNCT
ftr-475	415	1	19941	19941	NUM
ftr-475	415	2	florida	florida	PROPN
ftr-475	415	3	tax	tax	PROPN
ftr-475	415	4	review	review	NOUN
ftr-475	415	5	the	the	DET
ftr-475	415	6	regulations	regulation	NOUN
ftr-475	415	7	provide	provide	VERB
ftr-475	415	8	that	that	SCONJ
ftr-475	415	9	a	a	DET
ftr-475	415	10	remic	remic	NOUN
ftr-475	415	11	meets	meet	VERB
ftr-475	415	12	this	this	DET
ftr-475	415	13	information	information	NOUN
ftr-475	415	14	requirement	requirement	NOUN
ftr-475	415	15	if	if	SCONJ
ftr-475	415	16	its	its	PRON
ftr-475	415	17	organizational	organizational	ADJ
ftr-475	415	18	documents	document	NOUN
ftr-475	415	19	require	require	VERB
ftr-475	415	20	it	it	PRON
ftr-475	415	21	to	to	PART
ftr-475	415	22	provide	provide	VERB
ftr-475	415	23	the	the	DET
ftr-475	415	24	foregoing	forego	VERB
ftr-475	415	25	information	information	NOUN
ftr-475	415	26	to	to	ADP
ftr-475	415	27	the	the	DET
ftr-475	415	28	irs	irs	PROPN
ftr-475	415	29	and	and	CCONJ
ftr-475	415	30	to	to	ADP
ftr-475	415	31	persons	person	NOUN
ftr-475	415	32	liable	liable	ADJ
ftr-475	415	33	for	for	ADP
ftr-475	415	34	the	the	DET
ftr-475	415	35	tax	tax	NOUN
ftr-475	415	36	.	.	PUNCT
ftr-475	416	1	however	however	ADV
ftr-475	416	2	,	,	PUNCT
ftr-475	416	3	a	a	DET
ftr-475	416	4	remic	remic	NOUN
ftr-475	416	5	's	's	PART
ftr-475	416	6	obligation	obligation	NOUN
ftr-475	416	7	to	to	PART
ftr-475	416	8	provide	provide	VERB
ftr-475	416	9	this	this	DET
ftr-475	416	10	information	information	NOUN
ftr-475	416	11	is	be	AUX
ftr-475	416	12	triggered	trigger	VERB
ftr-475	416	13	only	only	ADV
ftr-475	416	14	by	by	ADP
ftr-475	416	15	a	a	DET
ftr-475	416	16	request	request	NOUN
ftr-475	416	17	for	for	ADP
ftr-475	416	18	it	it	PRON
ftr-475	416	19	.	.	PUNCT
ftr-475	417	1	a	a	DET
ftr-475	417	2	remic	remic	NOUN
ftr-475	417	3	is	be	AUX
ftr-475	417	4	under	under	ADP
ftr-475	417	5	no	no	DET
ftr-475	417	6	obligation	obligation	NOUN
ftr-475	417	7	to	to	PART
ftr-475	417	8	determine	determine	VERB
ftr-475	417	9	if	if	SCONJ
ftr-475	417	10	its	its	PRON
ftr-475	417	11	residual	residual	ADJ
ftr-475	417	12	interests	interest	NOUN
ftr-475	417	13	have	have	AUX
ftr-475	417	14	been	be	AUX
ftr-475	417	15	transferred	transfer	VERB
ftr-475	417	16	to	to	ADP
ftr-475	417	17	a	a	DET
ftr-475	417	18	disqualified	disqualify	VERB
ftr-475	417	19	organization.46	organization.46	NOUN
ftr-475	417	20	if	if	SCONJ
ftr-475	417	21	a	a	DET
ftr-475	417	22	request	request	NOUN
ftr-475	417	23	is	be	AUX
ftr-475	417	24	made	make	VERB
ftr-475	417	25	,	,	PUNCT
ftr-475	417	26	the	the	DET
ftr-475	417	27	remic	remic	NOUN
ftr-475	417	28	must	must	AUX
ftr-475	417	29	provide	provide	VERB
ftr-475	417	30	the	the	DET
ftr-475	417	31	information	information	NOUN
ftr-475	417	32	within	within	ADP
ftr-475	417	33	60	60	NUM
ftr-475	417	34	days	day	NOUN
ftr-475	417	35	and	and	CCONJ
ftr-475	417	36	may	may	AUX
ftr-475	417	37	charge	charge	VERB
ftr-475	417	38	a	a	DET
ftr-475	417	39	reasonable	reasonable	ADJ
ftr-475	417	40	fee	fee	NOUN
ftr-475	417	41	without	without	ADP
ftr-475	417	42	the	the	DET
ftr-475	417	43	income	income	NOUN
ftr-475	417	44	constituting	constitute	VERB
ftr-475	417	45	income	income	NOUN
ftr-475	417	46	derived	derive	VERB
ftr-475	417	47	from	from	ADP
ftr-475	417	48	a	a	DET
ftr-475	417	49	prohibited	prohibit	VERB
ftr-475	417	50	transaction.47	transaction.47	PROPN
ftr-475	417	51	iv	iv	NUM
ftr-475	417	52	.	.	PUNCT
ftr-475	418	1	taxing	tax	VERB
ftr-475	418	2	the	the	DET
ftr-475	418	3	holder	holder	NOUN
ftr-475	418	4	of	of	ADP
ftr-475	418	5	a	a	DET
ftr-475	418	6	residual	residual	ADJ
ftr-475	418	7	interest	interest	NOUN
ftr-475	418	8	a	a	DET
ftr-475	418	9	remic	remic	NOUN
ftr-475	418	10	must	must	AUX
ftr-475	418	11	compute	compute	VERB
ftr-475	418	12	its	its	PRON
ftr-475	418	13	separate	separate	ADJ
ftr-475	418	14	taxable	taxable	ADJ
ftr-475	418	15	income	income	NOUN
ftr-475	418	16	and	and	CCONJ
ftr-475	418	17	in	in	ADP
ftr-475	418	18	this	this	DET
ftr-475	418	19	respect	respect	NOUN
ftr-475	418	20	the	the	DET
ftr-475	418	21	remic	remic	NOUN
ftr-475	418	22	is	be	AUX
ftr-475	418	23	recognized	recognize	VERB
ftr-475	418	24	as	as	ADP
ftr-475	418	25	an	an	DET
ftr-475	418	26	entity	entity	NOUN
ftr-475	418	27	for	for	ADP
ftr-475	418	28	tax	tax	NOUN
ftr-475	418	29	purposes	purpose	NOUN
ftr-475	418	30	.	.	PUNCT
ftr-475	419	1	however	however	ADV
ftr-475	419	2	,	,	PUNCT
ftr-475	419	3	the	the	DET
ftr-475	419	4	holder	holder	NOUN
ftr-475	419	5	of	of	ADP
ftr-475	419	6	the	the	DET
ftr-475	419	7	residual	residual	ADJ
ftr-475	419	8	interest	interest	NOUN
ftr-475	419	9	,	,	PUNCT
ftr-475	419	10	and	and	CCONJ
ftr-475	419	11	not	not	PART
ftr-475	419	12	the	the	DET
ftr-475	419	13	remic	remic	NOUN
ftr-475	419	14	,	,	PUNCT
ftr-475	419	15	is	be	AUX
ftr-475	419	16	taxable	taxable	ADJ
ftr-475	419	17	on	on	ADP
ftr-475	419	18	remic	remic	ADJ
ftr-475	419	19	taxable	taxable	ADJ
ftr-475	419	20	income	income	NOUN
ftr-475	419	21	and	and	CCONJ
ftr-475	419	22	in	in	ADP
ftr-475	419	23	this	this	DET
ftr-475	419	24	respect	respect	NOUN
ftr-475	419	25	the	the	DET
ftr-475	419	26	remic	remic	NOUN
ftr-475	419	27	is	be	AUX
ftr-475	419	28	a	a	DET
ftr-475	419	29	pass	pass	VERB
ftr-475	419	30	-	-	PUNCT
ftr-475	419	31	through	through	ADP
ftr-475	419	32	entity	entity	NOUN
ftr-475	419	33	akin	akin	ADJ
ftr-475	419	34	to	to	ADP
ftr-475	419	35	a	a	DET
ftr-475	419	36	partnership.4	partnership.4	PROPN
ftr-475	419	37	"	"	PUNCT
ftr-475	419	38	the	the	DET
ftr-475	419	39	partnership	partnership	NOUN
ftr-475	419	40	analogy	analogy	NOUN
ftr-475	419	41	,	,	PUNCT
ftr-475	419	42	however	however	ADV
ftr-475	419	43	,	,	PUNCT
ftr-475	419	44	is	be	AUX
ftr-475	419	45	a	a	DET
ftr-475	419	46	rough	rough	ADJ
ftr-475	419	47	one	one	NOUN
ftr-475	419	48	at	at	ADP
ftr-475	419	49	best	good	ADJ
ftr-475	419	50	.	.	PUNCT
ftr-475	420	1	for	for	ADP
ftr-475	420	2	example	example	NOUN
ftr-475	420	3	,	,	PUNCT
ftr-475	420	4	unlike	unlike	ADP
ftr-475	420	5	a	a	DET
ftr-475	420	6	partnership	partnership	NOUN
ftr-475	420	7	,	,	PUNCT
ftr-475	420	8	the	the	DET
ftr-475	420	9	income	income	NOUN
ftr-475	420	10	and	and	CCONJ
ftr-475	420	11	deduction	deduction	NOUN
ftr-475	420	12	items	item	NOUN
ftr-475	420	13	of	of	ADP
ftr-475	420	14	the	the	DET
ftr-475	420	15	remic	remic	NOUN
ftr-475	420	16	generally	generally	ADV
ftr-475	420	17	do	do	AUX
ftr-475	420	18	not	not	PART
ftr-475	420	19	pass	pass	VERB
ftr-475	420	20	through	through	ADP
ftr-475	420	21	and	and	CCONJ
ftr-475	420	22	retain	retain	VERB
ftr-475	420	23	their	their	PRON
ftr-475	420	24	character	character	NOUN
ftr-475	420	25	in	in	ADP
ftr-475	420	26	the	the	DET
ftr-475	420	27	hands	hand	NOUN
ftr-475	420	28	of	of	ADP
ftr-475	420	29	the	the	DET
ftr-475	420	30	residual	residual	ADJ
ftr-475	420	31	interest	interest	NOUN
ftr-475	420	32	holder.49	holder.49	NOUN
ftr-475	420	33	instead	instead	ADV
ftr-475	420	34	,	,	PUNCT
ftr-475	420	35	taxable	taxable	ADJ
ftr-475	420	36	income	income	NOUN
ftr-475	420	37	is	be	AUX
ftr-475	420	38	computed	compute	VERB
ftr-475	420	39	at	at	ADP
ftr-475	420	40	the	the	DET
ftr-475	420	41	remic	remic	ADJ
ftr-475	420	42	level	level	NOUN
ftr-475	420	43	and	and	CCONJ
ftr-475	420	44	only	only	ADV
ftr-475	420	45	the	the	DET
ftr-475	420	46	resulting	result	VERB
ftr-475	420	47	,	,	PUNCT
ftr-475	420	48	bottom	bottom	ADJ
ftr-475	420	49	-	-	PUNCT
ftr-475	420	50	line	line	NOUN
ftr-475	420	51	taxable	taxable	ADJ
ftr-475	420	52	income	income	NOUN
ftr-475	420	53	or	or	CCONJ
ftr-475	420	54	net	net	ADJ
ftr-475	420	55	loss	loss	NOUN
ftr-475	420	56	is	be	AUX
ftr-475	420	57	passed	pass	VERB
ftr-475	420	58	through	through	ADP
ftr-475	420	59	and	and	CCONJ
ftr-475	420	60	taken	take	VERB
ftr-475	420	61	into	into	ADP
ftr-475	420	62	account	account	NOUN
ftr-475	420	63	by	by	ADP
ftr-475	420	64	the	the	DET
ftr-475	420	65	holder	holder	NOUN
ftr-475	420	66	as	as	ADP
ftr-475	420	67	an	an	DET
ftr-475	420	68	ordinary	ordinary	ADJ
ftr-475	420	69	income	income	NOUN
ftr-475	420	70	or	or	CCONJ
ftr-475	420	71	loss	loss	NOUN
ftr-475	420	72	amount.5	amount.5	NOUN
ftr-475	420	73	°	°	ADP
ftr-475	420	74	the	the	DET
ftr-475	420	75	discussion	discussion	NOUN
ftr-475	420	76	below	below	ADV
ftr-475	420	77	begins	begin	VERB
ftr-475	420	78	with	with	ADP
ftr-475	420	79	how	how	SCONJ
ftr-475	420	80	a	a	DET
ftr-475	420	81	remic	remic	NOUN
ftr-475	420	82	computes	compute	VERB
ftr-475	420	83	its	its	PRON
ftr-475	420	84	taxable	taxable	ADJ
ftr-475	420	85	income	income	NOUN
ftr-475	420	86	.	.	PUNCT
ftr-475	421	1	the	the	DET
ftr-475	421	2	next	next	ADJ
ftr-475	421	3	section	section	NOUN
ftr-475	421	4	addresses	address	VERB
ftr-475	421	5	how	how	SCONJ
ftr-475	421	6	this	this	DET
ftr-475	421	7	income	income	NOUN
ftr-475	421	8	is	be	AUX
ftr-475	421	9	taken	take	VERB
ftr-475	421	10	into	into	ADP
ftr-475	421	11	account	account	NOUN
ftr-475	421	12	by	by	ADP
ftr-475	421	13	a	a	DET
ftr-475	421	14	holder	holder	NOUN
ftr-475	421	15	,	,	PUNCT
ftr-475	421	16	starting	start	VERB
ftr-475	421	17	first	first	ADV
ftr-475	421	18	with	with	ADP
ftr-475	421	19	a	a	DET
ftr-475	421	20	discussion	discussion	NOUN
ftr-475	421	21	of	of	ADP
ftr-475	421	22	how	how	SCONJ
ftr-475	421	23	a	a	DET
ftr-475	421	24	holder	holder	NOUN
ftr-475	421	25	computes	compute	VERB
ftr-475	421	26	its	its	PRON
ftr-475	421	27	basis	basis	NOUN
ftr-475	421	28	in	in	ADP
ftr-475	421	29	a	a	DET
ftr-475	421	30	residual	residual	ADJ
ftr-475	421	31	interest	interest	NOUN
ftr-475	421	32	.	.	PUNCT
ftr-475	422	1	a	a	DET
ftr-475	422	2	topic	topic	NOUN
ftr-475	422	3	touched	touch	VERB
ftr-475	422	4	on	on	ADP
ftr-475	422	5	only	only	ADV
ftr-475	422	6	briefly	briefly	ADV
ftr-475	422	7	in	in	ADP
ftr-475	422	8	this	this	DET
ftr-475	422	9	section	section	NOUN
ftr-475	422	10	is	be	AUX
ftr-475	422	11	the	the	DET
ftr-475	422	12	treatment	treatment	NOUN
ftr-475	422	13	of	of	ADP
ftr-475	422	14	excess	excess	ADJ
ftr-475	422	15	inclusion	inclusion	NOUN
ftr-475	422	16	income	income	NOUN
ftr-475	422	17	,	,	PUNCT
ftr-475	422	18	which	which	PRON
ftr-475	422	19	is	be	AUX
ftr-475	422	20	addressed	address	VERB
ftr-475	422	21	more	more	ADV
ftr-475	422	22	thoroughly	thoroughly	ADV
ftr-475	422	23	in	in	ADP
ftr-475	422	24	part	part	NOUN
ftr-475	422	25	v.	v.	ADP
ftr-475	422	26	finally	finally	ADV
ftr-475	422	27	,	,	PUNCT
ftr-475	422	28	the	the	DET
ftr-475	422	29	discussion	discussion	NOUN
ftr-475	422	30	considers	consider	VERB
ftr-475	422	31	certain	certain	ADJ
ftr-475	422	32	special	special	ADJ
ftr-475	422	33	topics	topic	NOUN
ftr-475	422	34	,	,	PUNCT
ftr-475	422	35	such	such	ADJ
ftr-475	422	36	as	as	ADP
ftr-475	422	37	the	the	DET
ftr-475	422	38	46	46	NUM
ftr-475	422	39	.	.	PUNCT
ftr-475	422	40	regs	regs	PROPN
ftr-475	422	41	.	.	PUNCT
ftr-475	423	1	§	§	PROPN
ftr-475	423	2	1.860e-2(a)(5	1.860e-2(a)(5	PROPN
ftr-475	423	3	)	)	PUNCT
ftr-475	423	4	.	.	PUNCT
ftr-475	424	1	47	47	NUM
ftr-475	424	2	.	.	PUNCT
ftr-475	425	1	i	i	PRON
ftr-475	425	2	d.	d.	PROPN
ftr-475	425	3	48	48	NUM
ftr-475	425	4	.	.	PUNCT
ftr-475	426	1	in	in	ADP
ftr-475	426	2	fact	fact	NOUN
ftr-475	426	3	,	,	PUNCT
ftr-475	426	4	for	for	ADP
ftr-475	426	5	procedural	procedural	ADJ
ftr-475	426	6	purposes	purpose	NOUN
ftr-475	426	7	under	under	ADP
ftr-475	426	8	the	the	DET
ftr-475	426	9	code	code	NOUN
ftr-475	426	10	,	,	PUNCT
ftr-475	426	11	a	a	DET
ftr-475	426	12	remic	remic	NOUN
ftr-475	426	13	is	be	AUX
ftr-475	426	14	treated	treat	VERB
ftr-475	426	15	as	as	ADP
ftr-475	426	16	a	a	DET
ftr-475	426	17	partnership	partnership	NOUN
ftr-475	426	18	.	.	PUNCT
ftr-475	427	1	irc	irc	PROPN
ftr-475	427	2	§	§	PROPN
ftr-475	427	3	860f(e	860f(e	PROPN
ftr-475	427	4	)	)	PUNCT
ftr-475	427	5	;	;	PUNCT
ftr-475	427	6	regs	reg	NOUN
ftr-475	427	7	.	.	PUNCT
ftr-475	428	1	§	§	PROPN
ftr-475	428	2	1.860f-4(a	1.860f-4(a	PROPN
ftr-475	428	3	)	)	PUNCT
ftr-475	428	4	.	.	PUNCT
ftr-475	429	1	49	49	NUM
ftr-475	429	2	.	.	PUNCT
ftr-475	430	1	one	one	NUM
ftr-475	430	2	exception	exception	NOUN
ftr-475	430	3	to	to	ADP
ftr-475	430	4	this	this	PRON
ftr-475	430	5	is	be	AUX
ftr-475	430	6	that	that	SCONJ
ftr-475	430	7	the	the	DET
ftr-475	430	8	investment	investment	NOUN
ftr-475	430	9	expenses	expense	NOUN
ftr-475	430	10	of	of	ADP
ftr-475	430	11	a	a	DET
ftr-475	430	12	remic	remic	NOUN
ftr-475	430	13	for	for	ADP
ftr-475	430	14	the	the	DET
ftr-475	430	15	calendar	calendar	NOUN
ftr-475	430	16	quarter	quarter	NOUN
ftr-475	430	17	pass	pass	VERB
ftr-475	430	18	through	through	ADP
ftr-475	430	19	and	and	CCONJ
ftr-475	430	20	retain	retain	VERB
ftr-475	430	21	their	their	PRON
ftr-475	430	22	character	character	NOUN
ftr-475	430	23	as	as	ADP
ftr-475	430	24	such	such	ADJ
ftr-475	430	25	in	in	ADP
ftr-475	430	26	the	the	DET
ftr-475	430	27	hands	hand	NOUN
ftr-475	430	28	of	of	ADP
ftr-475	430	29	pass	pass	VERB
ftr-475	430	30	-	-	PUNCT
ftr-475	430	31	through	through	ADP
ftr-475	430	32	interest	interest	NOUN
ftr-475	430	33	holders	holder	NOUN
ftr-475	430	34	.	.	PUNCT
ftr-475	431	1	temp	temp	NOUN
ftr-475	431	2	.	.	PUNCT
ftr-475	432	1	regs	regs	PROPN
ftr-475	432	2	.	.	PUNCT
ftr-475	433	1	§	§	PROPN
ftr-475	433	2	1.67	1.67	NUM
ftr-475	433	3	-	-	PUNCT
ftr-475	433	4	3(a)(1	3(a)(1	NUM
ftr-475	433	5	)	)	PUNCT
ftr-475	433	6	.	.	PUNCT
ftr-475	434	1	for	for	ADP
ftr-475	434	2	a	a	DET
ftr-475	434	3	further	further	ADJ
ftr-475	434	4	discussion	discussion	NOUN
ftr-475	434	5	of	of	ADP
ftr-475	434	6	the	the	DET
ftr-475	434	7	character	character	NOUN
ftr-475	434	8	of	of	ADP
ftr-475	434	9	remic	remic	ADJ
ftr-475	434	10	income	income	NOUN
ftr-475	434	11	and	and	CCONJ
ftr-475	434	12	losses	loss	NOUN
ftr-475	434	13	,	,	PUNCT
ftr-475	434	14	see	see	VERB
ftr-475	434	15	infra	infra	NOUN
ftr-475	434	16	part	part	NOUN
ftr-475	434	17	iv.b.2	iv.b.2	NOUN
ftr-475	434	18	.	.	PROPN
ftr-475	435	1	50	50	NUM
ftr-475	435	2	.	.	PUNCT
ftr-475	436	1	irc	irc	PROPN
ftr-475	436	2	§	§	PROPN
ftr-475	436	3	860c(e)(1	860c(e)(1	PROPN
ftr-475	436	4	)	)	PUNCT
ftr-475	436	5	.	.	PUNCT
ftr-475	437	1	perhaps	perhaps	ADV
ftr-475	437	2	the	the	DET
ftr-475	437	3	closest	close	ADJ
ftr-475	437	4	analogy	analogy	NOUN
ftr-475	437	5	to	to	ADP
ftr-475	437	6	the	the	DET
ftr-475	437	7	way	way	NOUN
ftr-475	437	8	residual	residual	ADJ
ftr-475	437	9	holders	holder	NOUN
ftr-475	437	10	are	be	AUX
ftr-475	437	11	taxed	tax	VERB
ftr-475	437	12	on	on	ADP
ftr-475	437	13	remic	remic	ADJ
ftr-475	437	14	income	income	NOUN
ftr-475	437	15	is	be	AUX
ftr-475	437	16	anti	anti	ADJ
ftr-475	437	17	-	-	ADJ
ftr-475	437	18	deferral	deferral	ADJ
ftr-475	437	19	rules	rule	NOUN
ftr-475	437	20	that	that	PRON
ftr-475	437	21	require	require	VERB
ftr-475	437	22	u.s	u.s	PROPN
ftr-475	437	23	.	.	PROPN
ftr-475	437	24	shareholders	shareholder	NOUN
ftr-475	437	25	to	to	PART
ftr-475	437	26	take	take	VERB
ftr-475	437	27	into	into	ADP
ftr-475	437	28	account	account	NOUN
ftr-475	437	29	currently	currently	ADV
ftr-475	437	30	a	a	DET
ftr-475	437	31	deemed	deemed	ADJ
ftr-475	437	32	dividend	dividend	NOUN
ftr-475	437	33	amount	amount	NOUN
ftr-475	437	34	based	base	VERB
ftr-475	437	35	on	on	ADP
ftr-475	437	36	a	a	DET
ftr-475	437	37	foreign	foreign	ADJ
ftr-475	437	38	corporation	corporation	NOUN
ftr-475	437	39	's	's	PART
ftr-475	437	40	earnings	earning	NOUN
ftr-475	437	41	and	and	CCONJ
ftr-475	437	42	profits	profit	NOUN
ftr-475	437	43	.	.	PUNCT
ftr-475	438	1	irc	irc	PROPN
ftr-475	438	2	§	§	PROPN
ftr-475	438	3	551(a	551(a	PROPN
ftr-475	438	4	)	)	PUNCT
ftr-475	438	5	,	,	PUNCT
ftr-475	438	6	(	(	PUNCT
ftr-475	438	7	b	b	X
ftr-475	438	8	)	)	PUNCT
ftr-475	438	9	(	(	PUNCT
ftr-475	438	10	pertaining	pertain	VERB
ftr-475	438	11	to	to	ADP
ftr-475	438	12	foreign	foreign	ADJ
ftr-475	438	13	personal	personal	ADJ
ftr-475	438	14	holding	hold	VERB
ftr-475	438	15	companies	company	NOUN
ftr-475	438	16	)	)	PUNCT
ftr-475	438	17	;	;	PUNCT
ftr-475	438	18	irc	irc	PROPN
ftr-475	438	19	§	§	PROPN
ftr-475	438	20	951(a	951(a	PROPN
ftr-475	438	21	)	)	PUNCT
ftr-475	438	22	(	(	PUNCT
ftr-475	438	23	pertaining	pertain	VERB
ftr-475	438	24	to	to	ADP
ftr-475	438	25	controlled	control	VERB
ftr-475	438	26	foreign	foreign	ADJ
ftr-475	438	27	corporations	corporation	NOUN
ftr-475	438	28	)	)	PUNCT
ftr-475	438	29	.	.	PUNCT
ftr-475	439	1	[	[	X
ftr-475	439	2	not	not	PART
ftr-475	439	3	.	.	PUNCT
ftr-475	440	1	2:4	2:4	NUM
ftr-475	440	2	tax	tax	NOUN
ftr-475	440	3	aspects	aspect	NOUN
ftr-475	440	4	of	of	ADP
ftr-475	440	5	remic	remic	ADJ
ftr-475	440	6	residual	residual	ADJ
ftr-475	440	7	interests	interest	NOUN
ftr-475	440	8	treatment	treatment	NOUN
ftr-475	440	9	of	of	ADP
ftr-475	440	10	so	so	ADV
ftr-475	440	11	-	-	PUNCT
ftr-475	440	12	called	call	VERB
ftr-475	440	13	"	"	PUNCT
ftr-475	440	14	up	up	ADP
ftr-475	440	15	-	-	PUNCT
ftr-475	440	16	front	front	NOUN
ftr-475	440	17	"	"	PUNCT
ftr-475	440	18	payments	payment	NOUN
ftr-475	440	19	to	to	ADP
ftr-475	440	20	residual	residual	ADJ
ftr-475	440	21	interest	interest	NOUN
ftr-475	440	22	holders	holder	NOUN
ftr-475	440	23	and	and	CCONJ
ftr-475	440	24	the	the	DET
ftr-475	440	25	treatment	treatment	NOUN
ftr-475	440	26	of	of	ADP
ftr-475	440	27	transfers	transfer	NOUN
ftr-475	440	28	of	of	ADP
ftr-475	440	29	residual	residual	ADJ
ftr-475	440	30	interests	interest	NOUN
ftr-475	440	31	.	.	PUNCT
ftr-475	441	1	a.	a.	PROPN
ftr-475	441	2	computing	compute	VERB
ftr-475	441	3	the	the	DET
ftr-475	441	4	taxable	taxable	ADJ
ftr-475	441	5	income	income	NOUN
ftr-475	441	6	of	of	ADP
ftr-475	441	7	the	the	DET
ftr-475	441	8	remic	remic	NOUN
ftr-475	441	9	1	1	NUM
ftr-475	441	10	.	.	PUNCT
ftr-475	441	11	gross	gross	ADJ
ftr-475	441	12	income	income	NOUN
ftr-475	441	13	of	of	ADP
ftr-475	441	14	the	the	DET
ftr-475	441	15	remic.-since	remic.-since	NOUN
ftr-475	441	16	a	a	DET
ftr-475	441	17	remic	remic	NOUN
ftr-475	441	18	is	be	AUX
ftr-475	441	19	limited	limit	VERB
ftr-475	441	20	in	in	ADP
ftr-475	441	21	the	the	DET
ftr-475	441	22	kind	kind	NOUN
ftr-475	441	23	of	of	ADP
ftr-475	441	24	assets	asset	NOUN
ftr-475	441	25	it	it	PRON
ftr-475	441	26	may	may	AUX
ftr-475	441	27	hold	hold	VERB
ftr-475	441	28	and	and	CCONJ
ftr-475	441	29	in	in	ADP
ftr-475	441	30	the	the	DET
ftr-475	441	31	kind	kind	NOUN
ftr-475	441	32	of	of	ADP
ftr-475	441	33	activities	activity	NOUN
ftr-475	441	34	it	it	PRON
ftr-475	441	35	may	may	AUX
ftr-475	441	36	undertake	undertake	VERB
ftr-475	441	37	,	,	PUNCT
ftr-475	441	38	the	the	DET
ftr-475	441	39	gross	gross	ADJ
ftr-475	441	40	income	income	NOUN
ftr-475	441	41	items	item	NOUN
ftr-475	441	42	of	of	ADP
ftr-475	441	43	a	a	DET
ftr-475	441	44	remic	remic	NOUN
ftr-475	441	45	typically	typically	ADV
ftr-475	441	46	will	will	AUX
ftr-475	441	47	consist	consist	VERB
ftr-475	441	48	of	of	ADP
ftr-475	441	49	only	only	ADV
ftr-475	441	50	a	a	DET
ftr-475	441	51	limited	limited	ADJ
ftr-475	441	52	array	array	NOUN
ftr-475	441	53	of	of	ADP
ftr-475	441	54	different	different	ADJ
ftr-475	441	55	types	type	NOUN
ftr-475	441	56	of	of	ADP
ftr-475	441	57	income	income	NOUN
ftr-475	441	58	.	.	PUNCT
ftr-475	442	1	the	the	DET
ftr-475	442	2	first	first	ADJ
ftr-475	442	3	and	and	CCONJ
ftr-475	442	4	most	most	ADV
ftr-475	442	5	obvious	obvious	ADJ
ftr-475	442	6	type	type	NOUN
ftr-475	442	7	of	of	ADP
ftr-475	442	8	income	income	NOUN
ftr-475	442	9	item	item	NOUN
ftr-475	442	10	will	will	AUX
ftr-475	442	11	be	be	AUX
ftr-475	442	12	coupon	coupon	NOUN
ftr-475	442	13	interest	interest	NOUN
ftr-475	442	14	on	on	ADP
ftr-475	442	15	the	the	DET
ftr-475	442	16	remic	remic	NOUN
ftr-475	442	17	's	's	PART
ftr-475	442	18	qualified	qualified	ADJ
ftr-475	442	19	mortgages	mortgage	NOUN
ftr-475	442	20	.	.	PUNCT
ftr-475	443	1	if	if	SCONJ
ftr-475	443	2	the	the	DET
ftr-475	443	3	qualified	qualified	ADJ
ftr-475	443	4	mortgages	mortgage	NOUN
ftr-475	443	5	are	be	AUX
ftr-475	443	6	actual	actual	ADJ
ftr-475	443	7	mortgage	mortgage	NOUN
ftr-475	443	8	loans	loan	NOUN
ftr-475	443	9	or	or	CCONJ
ftr-475	443	10	mortgage	mortgage	NOUN
ftr-475	443	11	-	-	PUNCT
ftr-475	443	12	backed	back	VERB
ftr-475	443	13	pass	pass	VERB
ftr-475	443	14	-	-	PUNCT
ftr-475	443	15	through	through	ADP
ftr-475	443	16	certificates	certificate	NOUN
ftr-475	443	17	,	,	PUNCT
ftr-475	443	18	the	the	DET
ftr-475	443	19	remic	remic	NOUN
ftr-475	443	20	may	may	AUX
ftr-475	443	21	also	also	ADV
ftr-475	443	22	be	be	AUX
ftr-475	443	23	required	require	VERB
ftr-475	443	24	to	to	PART
ftr-475	443	25	accrue	accrue	VERB
ftr-475	443	26	market	market	NOUN
ftr-475	443	27	discount	discount	NOUN
ftr-475	443	28	to	to	ADP
ftr-475	443	29	the	the	DET
ftr-475	443	30	extent	extent	NOUN
ftr-475	443	31	that	that	SCONJ
ftr-475	443	32	it	it	PRON
ftr-475	443	33	purchased	purchase	VERB
ftr-475	443	34	such	such	ADJ
ftr-475	443	35	assets	asset	NOUN
ftr-475	443	36	at	at	ADP
ftr-475	443	37	a	a	DET
ftr-475	443	38	price	price	NOUN
ftr-475	443	39	below	below	ADP
ftr-475	443	40	their	their	PRON
ftr-475	443	41	adjusted	adjust	VERB
ftr-475	443	42	issue	issue	NOUN
ftr-475	443	43	price	price	NOUN
ftr-475	443	44	.	.	PUNCT
ftr-475	443	45	"	"	PUNCT
ftr-475	444	1	on	on	ADP
ftr-475	444	2	the	the	DET
ftr-475	444	3	other	other	ADJ
ftr-475	444	4	hand	hand	NOUN
ftr-475	444	5	,	,	PUNCT
ftr-475	444	6	if	if	SCONJ
ftr-475	444	7	the	the	DET
ftr-475	444	8	remic	remic	NOUN
ftr-475	444	9	holds	hold	VERB
ftr-475	444	10	other	other	ADJ
ftr-475	444	11	remic	remic	ADJ
ftr-475	444	12	regular	regular	ADJ
ftr-475	444	13	interests	interest	NOUN
ftr-475	444	14	,	,	PUNCT
ftr-475	444	15	then	then	ADV
ftr-475	444	16	it	it	PRON
ftr-475	444	17	is	be	AUX
ftr-475	444	18	quite	quite	ADV
ftr-475	444	19	possible	possible	ADJ
ftr-475	444	20	that	that	SCONJ
ftr-475	444	21	the	the	DET
ftr-475	444	22	remic	remic	NOUN
ftr-475	444	23	will	will	AUX
ftr-475	444	24	have	have	VERB
ftr-475	444	25	original	original	ADJ
ftr-475	444	26	issue	issue	NOUN
ftr-475	444	27	discount	discount	NOUN
ftr-475	444	28	accruals	accrual	NOUN
ftr-475	444	29	(	(	PUNCT
ftr-475	444	30	and	and	CCONJ
ftr-475	444	31	possibly	possibly	ADV
ftr-475	444	32	market	market	NOUN
ftr-475	444	33	discount	discount	NOUN
ftr-475	444	34	accruals	accrual	NOUN
ftr-475	444	35	as	as	ADV
ftr-475	444	36	well	well	ADV
ftr-475	444	37	)	)	PUNCT
ftr-475	444	38	.	.	PUNCT
ftr-475	445	1	because	because	SCONJ
ftr-475	445	2	the	the	DET
ftr-475	445	3	amount	amount	NOUN
ftr-475	445	4	of	of	ADP
ftr-475	445	5	market	market	NOUN
ftr-475	445	6	discount	discount	NOUN
ftr-475	445	7	or	or	CCONJ
ftr-475	445	8	original	original	ADJ
ftr-475	445	9	issue	issue	NOUN
ftr-475	445	10	discount	discount	NOUN
ftr-475	445	11	,	,	PUNCT
ftr-475	445	12	if	if	SCONJ
ftr-475	445	13	any	any	PRON
ftr-475	445	14	,	,	PUNCT
ftr-475	445	15	will	will	AUX
ftr-475	445	16	depend	depend	VERB
ftr-475	445	17	in	in	ADP
ftr-475	445	18	the	the	DET
ftr-475	445	19	first	first	ADJ
ftr-475	445	20	instance	instance	NOUN
ftr-475	445	21	on	on	ADP
ftr-475	445	22	the	the	DET
ftr-475	445	23	remic	remic	NOUN
ftr-475	445	24	's	's	PART
ftr-475	445	25	basis	basis	NOUN
ftr-475	445	26	in	in	ADP
ftr-475	445	27	the	the	DET
ftr-475	445	28	qualified	qualified	ADJ
ftr-475	445	29	mortgages	mortgage	NOUN
ftr-475	445	30	,	,	PUNCT
ftr-475	445	31	it	it	PRON
ftr-475	445	32	is	be	AUX
ftr-475	445	33	necessary	necessary	ADJ
ftr-475	445	34	consider	consider	VERB
ftr-475	445	35	briefly	briefly	ADV
ftr-475	445	36	the	the	DET
ftr-475	445	37	applicable	applicable	ADJ
ftr-475	445	38	basis	basis	NOUN
ftr-475	445	39	rules	rule	NOUN
ftr-475	445	40	.	.	PUNCT
ftr-475	446	1	in	in	ADP
ftr-475	446	2	general	general	ADJ
ftr-475	446	3	,	,	PUNCT
ftr-475	446	4	a	a	DET
ftr-475	446	5	remic	remic	NOUN
ftr-475	446	6	receives	receive	VERB
ftr-475	446	7	a	a	DET
ftr-475	446	8	basis	basis	NOUN
ftr-475	446	9	in	in	ADP
ftr-475	446	10	the	the	DET
ftr-475	446	11	assets	asset	NOUN
ftr-475	446	12	,	,	PUNCT
ftr-475	446	13	including	include	VERB
ftr-475	446	14	qualified	qualified	ADJ
ftr-475	446	15	mortgages	mortgage	NOUN
ftr-475	446	16	that	that	PRON
ftr-475	446	17	are	be	AUX
ftr-475	446	18	contributed	contribute	VERB
ftr-475	446	19	to	to	ADP
ftr-475	446	20	it	it	PRON
ftr-475	446	21	on	on	ADP
ftr-475	446	22	the	the	DET
ftr-475	446	23	startup	startup	ADJ
ftr-475	446	24	day	day	NOUN
ftr-475	446	25	,	,	PUNCT
ftr-475	446	26	equal	equal	ADJ
ftr-475	446	27	to	to	ADP
ftr-475	446	28	the	the	DET
ftr-475	446	29	aggregate	aggregate	ADJ
ftr-475	446	30	issue	issue	NOUN
ftr-475	446	31	prices	price	NOUN
ftr-475	446	32	of	of	ADP
ftr-475	446	33	the	the	DET
ftr-475	446	34	remic	remic	NOUN
ftr-475	446	35	's	's	PART
ftr-475	446	36	residual	residual	ADJ
ftr-475	446	37	and	and	CCONJ
ftr-475	446	38	regular	regular	ADJ
ftr-475	446	39	interests.52	interests.52	NOUN
ftr-475	446	40	this	this	DET
ftr-475	446	41	rule	rule	NOUN
ftr-475	446	42	is	be	AUX
ftr-475	446	43	a	a	DET
ftr-475	446	44	sensible	sensible	ADJ
ftr-475	446	45	one	one	NOUN
ftr-475	446	46	,	,	PUNCT
ftr-475	446	47	but	but	CCONJ
ftr-475	446	48	curious	curious	ADJ
ftr-475	446	49	results	result	NOUN
ftr-475	446	50	arise	arise	VERB
ftr-475	446	51	when	when	SCONJ
ftr-475	446	52	the	the	DET
ftr-475	446	53	residual	residual	ADJ
ftr-475	446	54	interest	interest	NOUN
ftr-475	446	55	is	be	AUX
ftr-475	446	56	issued	issue	VERB
ftr-475	446	57	with	with	ADP
ftr-475	446	58	negative	negative	ADJ
ftr-475	446	59	fair	fair	ADJ
ftr-475	446	60	market	market	NOUN
ftr-475	446	61	value	value	NOUN
ftr-475	446	62	(	(	PUNCT
ftr-475	446	63	i.e.	i.e.	X
ftr-475	446	64	,	,	PUNCT
ftr-475	446	65	when	when	SCONJ
ftr-475	446	66	the	the	DET
ftr-475	446	67	sponsor	sponsor	NOUN
ftr-475	446	68	makes	make	VERB
ftr-475	446	69	an	an	DET
ftr-475	446	70	up	up	ADJ
ftr-475	446	71	-	-	PUNCT
ftr-475	446	72	front	front	NOUN
ftr-475	446	73	payment	payment	NOUN
ftr-475	446	74	to	to	ADP
ftr-475	446	75	a	a	DET
ftr-475	446	76	holder	holder	NOUN
ftr-475	446	77	to	to	PART
ftr-475	446	78	accept	accept	VERB
ftr-475	446	79	ownership	ownership	NOUN
ftr-475	446	80	)	)	PUNCT
ftr-475	446	81	.	.	PUNCT
ftr-475	447	1	as	as	SCONJ
ftr-475	447	2	described	describe	VERB
ftr-475	447	3	below	below	ADV
ftr-475	447	4	,	,	PUNCT
ftr-475	447	5	the	the	DET
ftr-475	447	6	service	service	NOUN
ftr-475	447	7	requires	require	VERB
ftr-475	447	8	the	the	DET
ftr-475	447	9	residual	residual	ADJ
ftr-475	447	10	interest	interest	NOUN
ftr-475	447	11	to	to	PART
ftr-475	447	12	be	be	AUX
ftr-475	447	13	taken	take	VERB
ftr-475	447	14	into	into	ADP
ftr-475	447	15	account	account	NOUN
ftr-475	447	16	as	as	SCONJ
ftr-475	447	17	if	if	SCONJ
ftr-475	447	18	its	its	PRON
ftr-475	447	19	fair	fair	ADJ
ftr-475	447	20	market	market	NOUN
ftr-475	447	21	value	value	NOUN
ftr-475	447	22	were	be	AUX
ftr-475	447	23	zero	zero	NUM
ftr-475	447	24	,	,	PUNCT
ftr-475	447	25	the	the	DET
ftr-475	447	26	result	result	NOUN
ftr-475	447	27	of	of	ADP
ftr-475	447	28	which	which	PRON
ftr-475	447	29	is	be	AUX
ftr-475	447	30	manifestly	manifestly	ADV
ftr-475	447	31	to	to	PART
ftr-475	447	32	overallocate	overallocate	VERB
ftr-475	447	33	basis	basis	NOUN
ftr-475	447	34	to	to	ADP
ftr-475	447	35	the	the	DET
ftr-475	447	36	remic	remic	NOUN
ftr-475	447	37	's	's	PART
ftr-475	447	38	qualified	qualified	ADJ
ftr-475	447	39	mortgages.5	mortgages.5	PROPN
ftr-475	447	40	3	3	NUM
ftr-475	447	41	this	this	PRON
ftr-475	447	42	has	have	VERB
ftr-475	447	43	the	the	DET
ftr-475	447	44	collateral	collateral	ADJ
ftr-475	447	45	effect	effect	NOUN
ftr-475	447	46	of	of	ADP
ftr-475	447	47	reducing	reduce	VERB
ftr-475	447	48	remic	remic	ADJ
ftr-475	447	49	accruals	accrual	NOUN
ftr-475	447	50	of	of	ADP
ftr-475	447	51	discount	discount	NOUN
ftr-475	447	52	,	,	PUNCT
ftr-475	447	53	but	but	CCONJ
ftr-475	447	54	it	it	PRON
ftr-475	447	55	also	also	ADV
ftr-475	447	56	then	then	ADV
ftr-475	447	57	reduces	reduce	VERB
ftr-475	447	58	the	the	DET
ftr-475	447	59	remic	remic	NOUN
ftr-475	447	60	's	's	PART
ftr-475	447	61	accrual	accrual	ADJ
ftr-475	447	62	of	of	ADP
ftr-475	447	63	interest	interest	NOUN
ftr-475	447	64	expense	expense	NOUN
ftr-475	447	65	too	too	ADV
ftr-475	447	66	.	.	PUNCT
ftr-475	448	1	in	in	ADP
ftr-475	448	2	short	short	ADJ
ftr-475	448	3	,	,	PUNCT
ftr-475	448	4	a	a	DET
ftr-475	448	5	certain	certain	ADJ
ftr-475	448	6	symmetry	symmetry	NOUN
ftr-475	448	7	should	should	AUX
ftr-475	448	8	result	result	VERB
ftr-475	448	9	.	.	PUNCT
ftr-475	449	1	apart	apart	ADV
ftr-475	449	2	from	from	ADP
ftr-475	449	3	interest	interest	NOUN
ftr-475	449	4	and	and	CCONJ
ftr-475	449	5	discount	discount	NOUN
ftr-475	449	6	income	income	NOUN
ftr-475	449	7	on	on	ADP
ftr-475	449	8	qualified	qualified	ADJ
ftr-475	449	9	mortgages	mortgage	NOUN
ftr-475	449	10	,	,	PUNCT
ftr-475	449	11	a	a	DET
ftr-475	449	12	remic	remic	NOUN
ftr-475	449	13	will	will	AUX
ftr-475	449	14	also	also	ADV
ftr-475	449	15	realize	realize	VERB
ftr-475	449	16	investment	investment	NOUN
ftr-475	449	17	income	income	NOUN
ftr-475	449	18	on	on	ADP
ftr-475	449	19	the	the	DET
ftr-475	449	20	reinvestment	reinvestment	NOUN
ftr-475	449	21	of	of	ADP
ftr-475	449	22	proceeds	proceed	NOUN
ftr-475	449	23	51	51	NUM
ftr-475	449	24	.	.	PUNCT
ftr-475	450	1	in	in	ADP
ftr-475	450	2	unusual	unusual	ADJ
ftr-475	450	3	circumstances	circumstance	NOUN
ftr-475	450	4	a	a	DET
ftr-475	450	5	remic	remic	NOUN
ftr-475	450	6	may	may	AUX
ftr-475	450	7	be	be	AUX
ftr-475	450	8	required	require	VERB
ftr-475	450	9	to	to	PART
ftr-475	450	10	accrue	accrue	VERB
ftr-475	450	11	original	original	ADJ
ftr-475	450	12	issue	issue	NOUN
ftr-475	450	13	discount	discount	NOUN
ftr-475	450	14	on	on	ADP
ftr-475	450	15	such	such	ADJ
ftr-475	450	16	mortgages	mortgage	NOUN
ftr-475	450	17	,	,	PUNCT
ftr-475	450	18	but	but	CCONJ
ftr-475	450	19	typically	typically	ADV
ftr-475	450	20	whole	whole	ADJ
ftr-475	450	21	mortgage	mortgage	NOUN
ftr-475	450	22	loans	loan	NOUN
ftr-475	450	23	will	will	AUX
ftr-475	450	24	not	not	PART
ftr-475	450	25	be	be	AUX
ftr-475	450	26	issued	issue	VERB
ftr-475	450	27	with	with	ADP
ftr-475	450	28	original	original	ADJ
ftr-475	450	29	issue	issue	NOUN
ftr-475	450	30	discount	discount	NOUN
ftr-475	450	31	.	.	PUNCT
ftr-475	451	1	52	52	NUM
ftr-475	451	2	.	.	PUNCT
ftr-475	451	3	regs	regs	PROPN
ftr-475	451	4	.	.	PUNCT
ftr-475	452	1	§	§	PROPN
ftr-475	452	2	1.860f-2(c	1.860f-2(c	NUM
ftr-475	452	3	)	)	PUNCT
ftr-475	452	4	.	.	PUNCT
ftr-475	453	1	"	"	PUNCT
ftr-475	453	2	issue	issue	NOUN
ftr-475	453	3	price	price	NOUN
ftr-475	453	4	"	"	PUNCT
ftr-475	453	5	is	be	AUX
ftr-475	453	6	defined	define	VERB
ftr-475	453	7	by	by	ADP
ftr-475	453	8	reference	reference	NOUN
ftr-475	453	9	to	to	ADP
ftr-475	453	10	the	the	DET
ftr-475	453	11	definition	definition	NOUN
ftr-475	453	12	in	in	ADP
ftr-475	453	13	the	the	DET
ftr-475	453	14	original	original	ADJ
ftr-475	453	15	issue	issue	NOUN
ftr-475	453	16	discount	discount	NOUN
ftr-475	453	17	regulations	regulation	NOUN
ftr-475	453	18	.	.	PUNCT
ftr-475	454	1	irc	irc	PROPN
ftr-475	454	2	§	§	PROPN
ftr-475	454	3	860g(a)(10	860g(a)(10	NUM
ftr-475	454	4	)	)	PUNCT
ftr-475	454	5	;	;	PUNCT
ftr-475	454	6	regs	reg	NOUN
ftr-475	454	7	.	.	PUNCT
ftr-475	455	1	§	§	PROPN
ftr-475	455	2	§	§	ADJ
ftr-475	455	3	1.860g	1.860g	PROPN
ftr-475	455	4	-	-	NUM
ftr-475	455	5	l(d)(l	l(d)(l	NOUN
ftr-475	455	6	)	)	PUNCT
ftr-475	455	7	.	.	PUNCT
ftr-475	456	1	1.1273	1.1273	NUM
ftr-475	456	2	-	-	SYM
ftr-475	456	3	2	2	NUM
ftr-475	456	4	.	.	NUM
ftr-475	456	5	53	53	NUM
ftr-475	456	6	.	.	PUNCT
ftr-475	457	1	for	for	ADP
ftr-475	457	2	example	example	NOUN
ftr-475	457	3	,	,	PUNCT
ftr-475	457	4	if	if	SCONJ
ftr-475	457	5	a	a	DET
ftr-475	457	6	remic	remic	NOUN
ftr-475	457	7	issues	issue	NOUN
ftr-475	457	8	class	class	NOUN
ftr-475	457	9	a	a	NOUN
ftr-475	457	10	and	and	CCONJ
ftr-475	457	11	class	class	NOUN
ftr-475	457	12	b	b	PROPN
ftr-475	457	13	regular	regular	ADJ
ftr-475	457	14	interests	interest	NOUN
ftr-475	457	15	,	,	PUNCT
ftr-475	457	16	each	each	PRON
ftr-475	457	17	with	with	ADP
ftr-475	457	18	an	an	DET
ftr-475	457	19	issue	issue	NOUN
ftr-475	457	20	price	price	NOUN
ftr-475	457	21	of	of	ADP
ftr-475	457	22	$	$	SYM
ftr-475	457	23	50	50	NUM
ftr-475	457	24	and	and	CCONJ
ftr-475	457	25	issues	issue	VERB
ftr-475	457	26	a	a	DET
ftr-475	457	27	residual	residual	ADJ
ftr-475	457	28	interest	interest	NOUN
ftr-475	457	29	,	,	PUNCT
ftr-475	457	30	class	class	NOUN
ftr-475	457	31	r	r	NOUN
ftr-475	457	32	,	,	PUNCT
ftr-475	457	33	for	for	ADP
ftr-475	457	34	which	which	PRON
ftr-475	457	35	the	the	DET
ftr-475	457	36	sponsor	sponsor	NOUN
ftr-475	457	37	pays	pay	VERB
ftr-475	457	38	the	the	DET
ftr-475	457	39	holder	holder	NOUN
ftr-475	457	40	$	$	SYM
ftr-475	457	41	2	2	NUM
ftr-475	457	42	to	to	PART
ftr-475	457	43	accept	accept	VERB
ftr-475	457	44	ownership	ownership	NOUN
ftr-475	457	45	,	,	PUNCT
ftr-475	457	46	it	it	PRON
ftr-475	457	47	is	be	AUX
ftr-475	457	48	clear	clear	ADJ
ftr-475	457	49	that	that	SCONJ
ftr-475	457	50	the	the	DET
ftr-475	457	51	sponsor	sponsor	NOUN
ftr-475	457	52	's	's	PART
ftr-475	457	53	net	net	ADJ
ftr-475	457	54	proceeds	proceed	NOUN
ftr-475	457	55	from	from	ADP
ftr-475	457	56	this	this	DET
ftr-475	457	57	transaction	transaction	NOUN
ftr-475	457	58	are	be	AUX
ftr-475	457	59	$	$	SYM
ftr-475	457	60	98	98	NUM
ftr-475	457	61	(	(	PUNCT
ftr-475	457	62	$	$	SYM
ftr-475	457	63	50	50	NUM
ftr-475	457	64	+	+	NUM
ftr-475	457	65	$	$	SYM
ftr-475	457	66	50	50	NUM
ftr-475	457	67	$	$	SYM
ftr-475	457	68	2	2	NUM
ftr-475	457	69	)	)	PUNCT
ftr-475	457	70	.	.	PUNCT
ftr-475	458	1	yet	yet	ADV
ftr-475	458	2	,	,	PUNCT
ftr-475	458	3	by	by	ADP
ftr-475	458	4	ignoring	ignore	VERB
ftr-475	458	5	the	the	DET
ftr-475	458	6	negative	negative	ADJ
ftr-475	458	7	issue	issue	NOUN
ftr-475	458	8	price	price	NOUN
ftr-475	458	9	of	of	ADP
ftr-475	458	10	the	the	DET
ftr-475	458	11	residual	residual	ADJ
ftr-475	458	12	interest	interest	NOUN
ftr-475	458	13	,	,	PUNCT
ftr-475	458	14	the	the	DET
ftr-475	458	15	basis	basis	NOUN
ftr-475	458	16	rules	rule	NOUN
ftr-475	458	17	will	will	AUX
ftr-475	458	18	require	require	VERB
ftr-475	458	19	the	the	DET
ftr-475	458	20	remic	remic	NOUN
ftr-475	458	21	to	to	PART
ftr-475	458	22	take	take	VERB
ftr-475	458	23	a	a	DET
ftr-475	458	24	basis	basis	NOUN
ftr-475	458	25	in	in	ADP
ftr-475	458	26	its	its	PRON
ftr-475	458	27	assets	asset	NOUN
ftr-475	458	28	equal	equal	ADJ
ftr-475	458	29	to	to	ADP
ftr-475	458	30	$	$	SYM
ftr-475	458	31	100	100	NUM
ftr-475	458	32	.	.	PUNCT
ftr-475	459	1	19941	19941	NUM
ftr-475	460	1	florida	florida	PROPN
ftr-475	460	2	tax	tax	PROPN
ftr-475	460	3	review	review	NOUN
ftr-475	460	4	from	from	ADP
ftr-475	460	5	its	its	PRON
ftr-475	460	6	assets	asset	NOUN
ftr-475	460	7	pending	pende	VERB
ftr-475	460	8	distribution	distribution	NOUN
ftr-475	460	9	.	.	PUNCT
ftr-475	461	1	54	54	NUM
ftr-475	461	2	similarly	similarly	ADV
ftr-475	461	3	,	,	PUNCT
ftr-475	461	4	a	a	DET
ftr-475	461	5	remic	remic	NOUN
ftr-475	461	6	may	may	AUX
ftr-475	461	7	realize	realize	VERB
ftr-475	461	8	income	income	NOUN
ftr-475	461	9	on	on	ADP
ftr-475	461	10	qualified	qualified	PROPN
ftr-475	461	11	reserve	reserve	PROPN
ftr-475	461	12	fund	fund	NOUN
ftr-475	461	13	assets	asset	NOUN
ftr-475	461	14	.	.	PUNCT
ftr-475	461	15	"	"	PUNCT
ftr-475	461	16	reserve	reserve	NOUN
ftr-475	461	17	fund	fund	NOUN
ftr-475	461	18	assets	asset	NOUN
ftr-475	461	19	may	may	AUX
ftr-475	461	20	take	take	VERB
ftr-475	461	21	any	any	DET
ftr-475	461	22	form	form	NOUN
ftr-475	461	23	(	(	PUNCT
ftr-475	461	24	stock	stock	NOUN
ftr-475	461	25	,	,	PUNCT
ftr-475	461	26	bonds	bond	NOUN
ftr-475	461	27	,	,	PUNCT
ftr-475	461	28	deposits	deposit	NOUN
ftr-475	461	29	,	,	PUNCT
ftr-475	461	30	et	et	PROPN
ftr-475	461	31	al	al	PROPN
ftr-475	461	32	.	.	PROPN
ftr-475	461	33	)	)	PUNCT
ftr-475	461	34	,	,	PUNCT
ftr-475	461	35	so	so	ADV
ftr-475	461	36	long	long	ADV
ftr-475	461	37	as	as	SCONJ
ftr-475	461	38	they	they	PRON
ftr-475	461	39	are	be	AUX
ftr-475	461	40	held	hold	VERB
ftr-475	461	41	for	for	ADP
ftr-475	461	42	investment	investment	NOUN
ftr-475	461	43	(	(	PUNCT
ftr-475	461	44	i.e.	i.e.	X
ftr-475	461	45	,	,	PUNCT
ftr-475	461	46	not	not	PART
ftr-475	461	47	as	as	ADP
ftr-475	461	48	part	part	NOUN
ftr-475	461	49	of	of	ADP
ftr-475	461	50	an	an	DET
ftr-475	461	51	active	active	ADJ
ftr-475	461	52	business	business	NOUN
ftr-475	461	53	,	,	PUNCT
ftr-475	461	54	such	such	ADJ
ftr-475	461	55	as	as	ADP
ftr-475	461	56	securities	security	NOUN
ftr-475	461	57	trading	trading	NOUN
ftr-475	461	58	)	)	PUNCT
ftr-475	461	59	and	and	CCONJ
ftr-475	461	60	are	be	AUX
ftr-475	461	61	in	in	ADP
ftr-475	461	62	a	a	DET
ftr-475	461	63	reasonably	reasonably	ADV
ftr-475	461	64	required	require	VERB
ftr-475	461	65	amount	amount	NOUN
ftr-475	461	66	.	.	PUNCT
ftr-475	462	1	6	6	NUM
ftr-475	462	2	thus	thus	ADV
ftr-475	462	3	,	,	PUNCT
ftr-475	462	4	a	a	DET
ftr-475	462	5	remic	remic	NOUN
ftr-475	462	6	may	may	AUX
ftr-475	462	7	derive	derive	VERB
ftr-475	462	8	a	a	DET
ftr-475	462	9	variety	variety	NOUN
ftr-475	462	10	of	of	ADP
ftr-475	462	11	possible	possible	ADJ
ftr-475	462	12	types	type	NOUN
ftr-475	462	13	of	of	ADP
ftr-475	462	14	income	income	NOUN
ftr-475	462	15	from	from	ADP
ftr-475	462	16	its	its	PRON
ftr-475	462	17	qualified	qualified	PROPN
ftr-475	462	18	reserve	reserve	PROPN
ftr-475	462	19	fund	fund	PROPN
ftr-475	462	20	,	,	PUNCT
ftr-475	462	21	but	but	CCONJ
ftr-475	462	22	as	as	ADP
ftr-475	462	23	a	a	DET
ftr-475	462	24	practical	practical	ADJ
ftr-475	462	25	matter	matter	NOUN
ftr-475	462	26	such	such	ADJ
ftr-475	462	27	income	income	NOUN
ftr-475	462	28	is	be	AUX
ftr-475	462	29	likely	likely	ADJ
ftr-475	462	30	to	to	PART
ftr-475	462	31	comprise	comprise	VERB
ftr-475	462	32	only	only	ADV
ftr-475	462	33	a	a	DET
ftr-475	462	34	minimal	minimal	ADJ
ftr-475	462	35	part	part	NOUN
ftr-475	462	36	of	of	ADP
ftr-475	462	37	a	a	DET
ftr-475	462	38	remic	remic	NOUN
ftr-475	462	39	's	's	PART
ftr-475	462	40	total	total	ADJ
ftr-475	462	41	gross	gross	ADJ
ftr-475	462	42	income	income	NOUN
ftr-475	462	43	.	.	PUNCT
ftr-475	463	1	in	in	ADP
ftr-475	463	2	addition	addition	NOUN
ftr-475	463	3	to	to	ADP
ftr-475	463	4	the	the	DET
ftr-475	463	5	foregoing	foregoing	NOUN
ftr-475	463	6	,	,	PUNCT
ftr-475	463	7	a	a	DET
ftr-475	463	8	remic	remic	NOUN
ftr-475	463	9	is	be	AUX
ftr-475	463	10	subject	subject	ADJ
ftr-475	463	11	to	to	ADP
ftr-475	463	12	the	the	DET
ftr-475	463	13	same	same	ADJ
ftr-475	463	14	rules	rule	NOUN
ftr-475	463	15	as	as	ADP
ftr-475	463	16	other	other	ADJ
ftr-475	463	17	taxpayers	taxpayer	NOUN
ftr-475	463	18	.	.	PUNCT
ftr-475	464	1	in	in	ADP
ftr-475	464	2	particular	particular	ADJ
ftr-475	464	3	,	,	PUNCT
ftr-475	464	4	a	a	DET
ftr-475	464	5	remic	remic	NOUN
ftr-475	464	6	can	can	AUX
ftr-475	464	7	realize	realize	VERB
ftr-475	464	8	cancellation	cancellation	NOUN
ftr-475	464	9	of	of	ADP
ftr-475	464	10	indebtedness	indebtedness	NOUN
ftr-475	464	11	income	income	NOUN
ftr-475	464	12	to	to	ADP
ftr-475	464	13	the	the	DET
ftr-475	464	14	extent	extent	NOUN
ftr-475	464	15	that	that	SCONJ
ftr-475	464	16	it	it	PRON
ftr-475	464	17	is	be	AUX
ftr-475	464	18	relieved	relieve	VERB
ftr-475	464	19	of	of	ADP
ftr-475	464	20	liability	liability	NOUN
ftr-475	464	21	under	under	ADP
ftr-475	464	22	its	its	PRON
ftr-475	464	23	indebtedness	indebtedness	NOUN
ftr-475	464	24	(	(	PUNCT
ftr-475	464	25	i.e.	i.e.	X
ftr-475	464	26	,	,	PUNCT
ftr-475	464	27	the	the	DET
ftr-475	464	28	regular	regular	ADJ
ftr-475	464	29	interests	interest	NOUN
ftr-475	464	30	)	)	PUNCT
ftr-475	464	31	.	.	PUNCT
ftr-475	465	1	this	this	PRON
ftr-475	465	2	can	can	AUX
ftr-475	465	3	arise	arise	VERB
ftr-475	465	4	when	when	SCONJ
ftr-475	465	5	regular	regular	ADJ
ftr-475	465	6	interests	interest	NOUN
ftr-475	465	7	are	be	AUX
ftr-475	465	8	written	write	VERB
ftr-475	465	9	down	down	ADP
ftr-475	465	10	due	due	ADP
ftr-475	465	11	to	to	ADP
ftr-475	465	12	credit	credit	NOUN
ftr-475	465	13	losses	loss	NOUN
ftr-475	465	14	on	on	ADP
ftr-475	465	15	qualified	qualified	ADJ
ftr-475	465	16	mortgages	mortgage	NOUN
ftr-475	465	17	.	.	PUNCT
ftr-475	466	1	frequently	frequently	ADV
ftr-475	466	2	,	,	PUNCT
ftr-475	466	3	however	however	ADV
ftr-475	466	4	,	,	PUNCT
ftr-475	466	5	the	the	DET
ftr-475	466	6	remic	remic	NOUN
ftr-475	466	7	will	will	AUX
ftr-475	466	8	have	have	VERB
ftr-475	466	9	a	a	DET
ftr-475	466	10	corresponding	corresponding	ADJ
ftr-475	466	11	write	write	NOUN
ftr-475	466	12	-	-	PUNCT
ftr-475	466	13	off	off	NOUN
ftr-475	466	14	with	with	ADP
ftr-475	466	15	respect	respect	NOUN
ftr-475	466	16	to	to	ADP
ftr-475	466	17	its	its	PRON
ftr-475	466	18	qualified	qualified	ADJ
ftr-475	466	19	mortgages	mortgage	NOUN
ftr-475	466	20	,	,	PUNCT
ftr-475	466	21	which	which	PRON
ftr-475	466	22	will	will	AUX
ftr-475	466	23	thus	thus	ADV
ftr-475	466	24	offset	offset	VERB
ftr-475	466	25	the	the	DET
ftr-475	466	26	cod	cod	NOUN
ftr-475	466	27	income	income	NOUN
ftr-475	466	28	,	,	PUNCT
ftr-475	466	29	but	but	CCONJ
ftr-475	466	30	this	this	PRON
ftr-475	466	31	may	may	AUX
ftr-475	466	32	not	not	PART
ftr-475	466	33	always	always	ADV
ftr-475	466	34	be	be	AUX
ftr-475	466	35	the	the	DET
ftr-475	466	36	case	case	NOUN
ftr-475	466	37	.	.	PUNCT
ftr-475	467	1	2	2	X
ftr-475	467	2	.	.	X
ftr-475	467	3	calculating	calculate	VERB
ftr-475	467	4	remic	remic	ADJ
ftr-475	467	5	net	net	ADJ
ftr-475	467	6	income	income	NOUN
ftr-475	467	7	or	or	CCONJ
ftr-475	467	8	loss	loss	NOUN
ftr-475	467	9	once	once	SCONJ
ftr-475	467	10	the	the	DET
ftr-475	467	11	gross	gross	ADJ
ftr-475	467	12	income	income	NOUN
ftr-475	467	13	of	of	ADP
ftr-475	467	14	the	the	DET
ftr-475	467	15	remic	remic	NOUN
ftr-475	467	16	has	have	AUX
ftr-475	467	17	been	be	AUX
ftr-475	467	18	identified	identify	VERB
ftr-475	467	19	,	,	PUNCT
ftr-475	467	20	the	the	DET
ftr-475	467	21	rules	rule	NOUN
ftr-475	467	22	for	for	ADP
ftr-475	467	23	computing	compute	VERB
ftr-475	467	24	remic	remic	ADJ
ftr-475	467	25	taxable	taxable	ADJ
ftr-475	467	26	income	income	NOUN
ftr-475	467	27	or	or	CCONJ
ftr-475	467	28	net	net	ADJ
ftr-475	467	29	loss	loss	NOUN
ftr-475	467	30	are	be	AUX
ftr-475	467	31	simply	simply	ADV
ftr-475	467	32	stated	state	VERB
ftr-475	467	33	:	:	PUNCT
ftr-475	467	34	a	a	DET
ftr-475	467	35	remic	remic	NOUN
ftr-475	467	36	's	's	PART
ftr-475	467	37	taxable	taxable	ADJ
ftr-475	467	38	income	income	NOUN
ftr-475	467	39	must	must	AUX
ftr-475	467	40	be	be	AUX
ftr-475	467	41	determined	determine	VERB
ftr-475	467	42	under	under	ADP
ftr-475	467	43	an	an	DET
ftr-475	467	44	accrual	accrual	ADJ
ftr-475	467	45	method	method	NOUN
ftr-475	467	46	of	of	ADP
ftr-475	467	47	accounting	accounting	NOUN
ftr-475	467	48	and	and	CCONJ
ftr-475	467	49	,	,	PUNCT
ftr-475	467	50	with	with	ADP
ftr-475	467	51	certain	certain	ADJ
ftr-475	467	52	enumerated	enumerated	ADJ
ftr-475	467	53	modifications	modification	NOUN
ftr-475	467	54	,	,	PUNCT
ftr-475	467	55	in	in	ADP
ftr-475	467	56	the	the	DET
ftr-475	467	57	same	same	ADJ
ftr-475	467	58	manner	manner	NOUN
ftr-475	467	59	as	as	ADP
ftr-475	467	60	for	for	ADP
ftr-475	467	61	an	an	DET
ftr-475	467	62	individual.57	individual.57	NOUN
ftr-475	467	63	the	the	DET
ftr-475	467	64	first	first	ADJ
ftr-475	467	65	such	such	ADJ
ftr-475	467	66	modification	modification	NOUN
ftr-475	467	67	is	be	AUX
ftr-475	467	68	that	that	SCONJ
ftr-475	467	69	regular	regular	ADJ
ftr-475	467	70	interests	interest	NOUN
ftr-475	467	71	in	in	ADP
ftr-475	467	72	the	the	DET
ftr-475	467	73	remic	remic	NOUN
ftr-475	467	74	shall	shall	AUX
ftr-475	467	75	be	be	AUX
ftr-475	467	76	treated	treat	VERB
ftr-475	467	77	as	as	ADP
ftr-475	467	78	indebtedness	indebtedness	NOUN
ftr-475	467	79	of	of	ADP
ftr-475	467	80	the	the	DET
ftr-475	467	81	remic	remic	NOUN
ftr-475	467	82	8	8	NUM
ftr-475	467	83	this	this	PRON
ftr-475	467	84	is	be	AUX
ftr-475	467	85	one	one	NUM
ftr-475	467	86	of	of	ADP
ftr-475	467	87	the	the	DET
ftr-475	467	88	important	important	ADJ
ftr-475	467	89	advances	advance	NOUN
ftr-475	467	90	made	make	VERB
ftr-475	467	91	by	by	ADP
ftr-475	467	92	the	the	DET
ftr-475	467	93	remic	remic	PROPN
ftr-475	467	94	legislation	legislation	NOUN
ftr-475	467	95	-	-	PUNCT
ftr-475	467	96	to	to	PART
ftr-475	467	97	remove	remove	VERB
ftr-475	467	98	the	the	DET
ftr-475	467	99	vexing	vex	VERB
ftr-475	467	100	debt	debt	NOUN
ftr-475	467	101	vs.	vs.	ADP
ftr-475	467	102	equity	equity	NOUN
ftr-475	467	103	issue	issue	NOUN
ftr-475	467	104	.	.	PUNCT
ftr-475	468	1	in	in	ADP
ftr-475	468	2	this	this	DET
ftr-475	468	3	context	context	NOUN
ftr-475	468	4	,	,	PUNCT
ftr-475	468	5	the	the	DET
ftr-475	468	6	principal	principal	ADJ
ftr-475	468	7	effect	effect	NOUN
ftr-475	468	8	of	of	ADP
ftr-475	468	9	this	this	DET
ftr-475	468	10	statutory	statutory	ADJ
ftr-475	468	11	pronouncement	pronouncement	NOUN
ftr-475	468	12	is	be	AUX
ftr-475	468	13	to	to	PART
ftr-475	468	14	ensure	ensure	VERB
ftr-475	468	15	that	that	SCONJ
ftr-475	468	16	relevant	relevant	ADJ
ftr-475	468	17	payments	payment	NOUN
ftr-475	468	18	to	to	ADP
ftr-475	468	19	regular	regular	ADJ
ftr-475	468	20	interest	interest	NOUN
ftr-475	468	21	holders	holder	NOUN
ftr-475	468	22	constitute	constitute	VERB
ftr-475	468	23	interest	interest	NOUN
ftr-475	468	24	and	and	CCONJ
ftr-475	468	25	thus	thus	ADV
ftr-475	468	26	are	be	AUX
ftr-475	468	27	deductible	deductible	ADJ
ftr-475	468	28	in	in	ADP
ftr-475	468	29	computing	compute	VERB
ftr-475	468	30	remic	remic	ADJ
ftr-475	468	31	taxable	taxable	ADJ
ftr-475	468	32	income	income	NOUN
ftr-475	468	33	or	or	CCONJ
ftr-475	468	34	net	net	ADJ
ftr-475	468	35	loss	loss	NOUN
ftr-475	468	36	.	.	PUNCT
ftr-475	469	1	today	today	NOUN
ftr-475	469	2	,	,	PUNCT
ftr-475	469	3	however	however	ADV
ftr-475	469	4	,	,	PUNCT
ftr-475	469	5	having	having	AUX
ftr-475	469	6	identified	identify	VERB
ftr-475	469	7	an	an	DET
ftr-475	469	8	expense	expense	NOUN
ftr-475	469	9	item	item	NOUN
ftr-475	469	10	as	as	SCONJ
ftr-475	469	11	interest	interest	NOUN
ftr-475	469	12	is	be	AUX
ftr-475	469	13	only	only	ADV
ftr-475	469	14	half	half	DET
ftr-475	469	15	the	the	DET
ftr-475	469	16	job	job	NOUN
ftr-475	469	17	;	;	PUNCT
ftr-475	469	18	one	one	PRON
ftr-475	469	19	must	must	AUX
ftr-475	469	20	then	then	ADV
ftr-475	469	21	run	run	VERB
ftr-475	469	22	the	the	DET
ftr-475	469	23	gauntlet	gauntlet	NOUN
ftr-475	469	24	of	of	ADP
ftr-475	469	25	restrictions	restriction	NOUN
ftr-475	469	26	that	that	PRON
ftr-475	469	27	can	can	AUX
ftr-475	469	28	apply	apply	VERB
ftr-475	469	29	to	to	ADP
ftr-475	469	30	the	the	DET
ftr-475	469	31	deductibility	deductibility	NOUN
ftr-475	469	32	of	of	ADP
ftr-475	469	33	interest	interest	NOUN
ftr-475	469	34	.	.	PUNCT
ftr-475	470	1	in	in	ADP
ftr-475	470	2	this	this	DET
ftr-475	470	3	respect	respect	NOUN
ftr-475	470	4	,	,	PUNCT
ftr-475	470	5	the	the	DET
ftr-475	470	6	regulations	regulation	NOUN
ftr-475	470	7	set	set	VERB
ftr-475	470	8	out	out	ADP
ftr-475	470	9	two	two	NUM
ftr-475	470	10	54	54	NUM
ftr-475	470	11	.	.	PUNCT
ftr-475	471	1	a	a	DET
ftr-475	471	2	remic	remic	NOUN
ftr-475	471	3	is	be	AUX
ftr-475	471	4	permitted	permit	VERB
ftr-475	471	5	to	to	PART
ftr-475	471	6	hold	hold	VERB
ftr-475	471	7	cash	cash	NOUN
ftr-475	471	8	flow	flow	NOUN
ftr-475	471	9	investments	investment	NOUN
ftr-475	471	10	,	,	PUNCT
ftr-475	471	11	which	which	PRON
ftr-475	471	12	are	be	AUX
ftr-475	471	13	defined	define	VERB
ftr-475	471	14	in	in	ADP
ftr-475	471	15	general	general	ADJ
ftr-475	471	16	terms	term	NOUN
ftr-475	471	17	as	as	ADP
ftr-475	471	18	investments	investment	NOUN
ftr-475	471	19	of	of	ADP
ftr-475	471	20	payments	payment	NOUN
ftr-475	471	21	related	relate	VERB
ftr-475	471	22	to	to	ADP
ftr-475	471	23	qualified	qualified	ADJ
ftr-475	471	24	mortgages	mortgage	NOUN
ftr-475	471	25	,	,	PUNCT
ftr-475	471	26	for	for	ADP
ftr-475	471	27	a	a	DET
ftr-475	471	28	temporary	temporary	ADJ
ftr-475	471	29	period	period	NOUN
ftr-475	471	30	pending	pende	VERB
ftr-475	471	31	distribution	distribution	NOUN
ftr-475	471	32	to	to	ADP
ftr-475	471	33	remic	remic	ADJ
ftr-475	471	34	interest	interest	NOUN
ftr-475	471	35	holders	holder	NOUN
ftr-475	471	36	.	.	PUNCT
ftr-475	472	1	regs	regs	PROPN
ftr-475	472	2	.	.	PUNCT
ftr-475	473	1	§	§	PROPN
ftr-475	473	2	1.860g-2(g)(1)(i	1.860g-2(g)(1)(i	NUM
ftr-475	473	3	)	)	PUNCT
ftr-475	473	4	.	.	PUNCT
ftr-475	474	1	the	the	DET
ftr-475	474	2	return	return	NOUN
ftr-475	474	3	on	on	ADP
ftr-475	474	4	such	such	ADJ
ftr-475	474	5	investments	investment	NOUN
ftr-475	474	6	must	must	AUX
ftr-475	474	7	be	be	AUX
ftr-475	474	8	in	in	ADP
ftr-475	474	9	the	the	DET
ftr-475	474	10	nature	nature	NOUN
ftr-475	474	11	of	of	ADP
ftr-475	474	12	interest	interest	NOUN
ftr-475	474	13	.	.	PUNCT
ftr-475	475	1	i	i	PRON
ftr-475	475	2	d.	d.	PROPN
ftr-475	475	3	55	55	NUM
ftr-475	475	4	.	.	PUNCT
ftr-475	476	1	see	see	VERB
ftr-475	476	2	regs	reg	NOUN
ftr-475	476	3	.	.	PUNCT
ftr-475	477	1	§	§	PROPN
ftr-475	477	2	1.860g-2(g)(2	1.860g-2(g)(2	NUM
ftr-475	477	3	)	)	PUNCT
ftr-475	477	4	(	(	PUNCT
ftr-475	477	5	defining	define	VERB
ftr-475	477	6	"	"	PUNCT
ftr-475	477	7	qualified	qualified	PROPN
ftr-475	477	8	reserve	reserve	PROPN
ftr-475	477	9	fund	fund	PROPN
ftr-475	477	10	"	"	PUNCT
ftr-475	477	11	)	)	PUNCT
ftr-475	477	12	.	.	PUNCT
ftr-475	478	1	56	56	NUM
ftr-475	478	2	.	.	PUNCT
ftr-475	478	3	regs	regs	PROPN
ftr-475	478	4	.	.	PUNCT
ftr-475	479	1	§	§	PROPN
ftr-475	479	2	1.860g-2(g)(3	1.860g-2(g)(3	NUM
ftr-475	479	3	)	)	PUNCT
ftr-475	479	4	.	.	PUNCT
ftr-475	480	1	57	57	NUM
ftr-475	480	2	.	.	PUNCT
ftr-475	480	3	irc	irc	PROPN
ftr-475	480	4	§	§	PROPN
ftr-475	480	5	860c(b)(1	860c(b)(1	NUM
ftr-475	480	6	)	)	PUNCT
ftr-475	480	7	.	.	PUNCT
ftr-475	481	1	58	58	NUM
ftr-475	481	2	.	.	PUNCT
ftr-475	482	1	irc	irc	PROPN
ftr-475	482	2	§	§	PROPN
ftr-475	482	3	860c(b)(1)(a	860c(b)(1)(a	NUM
ftr-475	482	4	)	)	PUNCT
ftr-475	482	5	.	.	PUNCT
ftr-475	483	1	an	an	DET
ftr-475	483	2	identical	identical	ADJ
ftr-475	483	3	rule	rule	NOUN
ftr-475	483	4	in	in	ADP
ftr-475	483	5	§	§	PROPN
ftr-475	483	6	860b(a	860b(a	NUM
ftr-475	483	7	)	)	PUNCT
ftr-475	483	8	provides	provide	VERB
ftr-475	483	9	that	that	SCONJ
ftr-475	483	10	in	in	ADP
ftr-475	483	11	computing	compute	VERB
ftr-475	483	12	the	the	DET
ftr-475	483	13	taxable	taxable	ADJ
ftr-475	483	14	income	income	NOUN
ftr-475	483	15	of	of	ADP
ftr-475	483	16	a	a	DET
ftr-475	483	17	holder	holder	NOUN
ftr-475	483	18	,	,	PUNCT
ftr-475	483	19	a	a	DET
ftr-475	483	20	remic	remic	ADJ
ftr-475	483	21	regular	regular	ADJ
ftr-475	483	22	interest	interest	NOUN
ftr-475	483	23	is	be	AUX
ftr-475	483	24	treated	treat	VERB
ftr-475	483	25	as	as	ADP
ftr-475	483	26	debt	debt	NOUN
ftr-475	483	27	.	.	PUNCT
ftr-475	484	1	i[vol	i[vol	NOUN
ftr-475	484	2	.	.	PUNCT
ftr-475	485	1	2:4	2:4	NUM
ftr-475	485	2	tax	tax	NOUN
ftr-475	485	3	aspects	aspect	NOUN
ftr-475	485	4	of	of	ADP
ftr-475	485	5	remic	remic	ADJ
ftr-475	485	6	residual	residual	ADJ
ftr-475	485	7	interests	interest	NOUN
ftr-475	485	8	additional	additional	ADJ
ftr-475	485	9	modifications	modification	NOUN
ftr-475	485	10	that	that	PRON
ftr-475	485	11	are	be	AUX
ftr-475	485	12	relevant	relevant	ADJ
ftr-475	485	13	.	.	PUNCT
ftr-475	486	1	first	first	ADV
ftr-475	486	2	,	,	PUNCT
ftr-475	486	3	they	they	PRON
ftr-475	486	4	sensibly	sensibly	ADV
ftr-475	486	5	provide	provide	VERB
ftr-475	486	6	that	that	SCONJ
ftr-475	486	7	,	,	PUNCT
ftr-475	486	8	contrary	contrary	ADV
ftr-475	486	9	to	to	ADP
ftr-475	486	10	the	the	DET
ftr-475	486	11	normal	normal	ADJ
ftr-475	486	12	rule	rule	NOUN
ftr-475	486	13	applicable	applicable	ADJ
ftr-475	486	14	to	to	ADP
ftr-475	486	15	individuals	individual	NOUN
ftr-475	486	16	,	,	PUNCT
ftr-475	486	17	a	a	DET
ftr-475	486	18	remic	remic	NOUN
ftr-475	486	19	is	be	AUX
ftr-475	486	20	allowed	allow	VERB
ftr-475	486	21	an	an	DET
ftr-475	486	22	interest	interest	NOUN
ftr-475	486	23	expense	expense	NOUN
ftr-475	486	24	deduction	deduction	NOUN
ftr-475	486	25	without	without	ADP
ftr-475	486	26	regard	regard	NOUN
ftr-475	486	27	to	to	ADP
ftr-475	486	28	the	the	DET
ftr-475	486	29	investment	investment	NOUN
ftr-475	486	30	interest	interest	NOUN
ftr-475	486	31	limitations	limitation	NOUN
ftr-475	486	32	under	under	ADP
ftr-475	486	33	section	section	NOUN
ftr-475	486	34	163(d	163(d	NOUN
ftr-475	486	35	)	)	PUNCT
ftr-475	486	36	.	.	PUNCT
ftr-475	486	37	"	"	PUNCT
ftr-475	487	1	second	second	ADV
ftr-475	487	2	,	,	PUNCT
ftr-475	487	3	they	they	PRON
ftr-475	487	4	provide	provide	VERB
ftr-475	487	5	that	that	SCONJ
ftr-475	487	6	in	in	ADP
ftr-475	487	7	applying	apply	VERB
ftr-475	487	8	section	section	NOUN
ftr-475	487	9	265	265	NUM
ftr-475	487	10	(	(	PUNCT
ftr-475	487	11	denying	deny	VERB
ftr-475	487	12	a	a	DET
ftr-475	487	13	deduction	deduction	NOUN
ftr-475	487	14	for	for	ADP
ftr-475	487	15	amounts	amount	NOUN
ftr-475	487	16	related	relate	VERB
ftr-475	487	17	to	to	ADP
ftr-475	487	18	tax	tax	NOUN
ftr-475	487	19	-	-	PUNCT
ftr-475	487	20	exempt	exempt	ADJ
ftr-475	487	21	income	income	NOUN
ftr-475	487	22	)	)	PUNCT
ftr-475	487	23	,	,	PUNCT
ftr-475	487	24	a	a	DET
ftr-475	487	25	remic	remic	NOUN
ftr-475	487	26	is	be	AUX
ftr-475	487	27	treated	treat	VERB
ftr-475	487	28	as	as	ADP
ftr-475	487	29	a	a	DET
ftr-475	487	30	financial	financial	ADJ
ftr-475	487	31	institution.60	institution.60	NOUN
ftr-475	487	32	as	as	ADP
ftr-475	487	33	a	a	DET
ftr-475	487	34	result	result	NOUN
ftr-475	487	35	,	,	PUNCT
ftr-475	487	36	if	if	SCONJ
ftr-475	487	37	the	the	DET
ftr-475	487	38	remic	remic	NOUN
ftr-475	487	39	holds	hold	VERB
ftr-475	487	40	assets	asset	NOUN
ftr-475	487	41	that	that	PRON
ftr-475	487	42	produce	produce	VERB
ftr-475	487	43	tax	tax	NOUN
ftr-475	487	44	exempt	exempt	ADJ
ftr-475	487	45	interest	interest	NOUN
ftr-475	487	46	,	,	PUNCT
ftr-475	487	47	an	an	DET
ftr-475	487	48	amount	amount	NOUN
ftr-475	487	49	of	of	ADP
ftr-475	487	50	the	the	DET
ftr-475	487	51	remic	remic	NOUN
ftr-475	487	52	's	's	PART
ftr-475	487	53	interest	interest	NOUN
ftr-475	487	54	expense	expense	NOUN
ftr-475	487	55	deduction	deduction	NOUN
ftr-475	487	56	is	be	AUX
ftr-475	487	57	disallowed	disallow	VERB
ftr-475	487	58	based	base	VERB
ftr-475	487	59	on	on	ADP
ftr-475	487	60	a	a	DET
ftr-475	487	61	ratio	ratio	NOUN
ftr-475	487	62	of	of	ADP
ftr-475	487	63	the	the	DET
ftr-475	487	64	remic	remic	NOUN
ftr-475	487	65	's	's	PART
ftr-475	487	66	tax	tax	NOUN
ftr-475	487	67	exempt	exempt	ADJ
ftr-475	487	68	obligations	obligation	NOUN
ftr-475	487	69	to	to	ADP
ftr-475	487	70	its	its	PRON
ftr-475	487	71	total	total	ADJ
ftr-475	487	72	assets	asset	NOUN
ftr-475	487	73	.	.	PUNCT
ftr-475	488	1	6	6	NUM
ftr-475	488	2	'	'	NUM
ftr-475	488	3	a	a	DET
ftr-475	488	4	second	second	ADJ
ftr-475	488	5	modification	modification	NOUN
ftr-475	488	6	provided	provide	VERB
ftr-475	488	7	by	by	ADP
ftr-475	488	8	the	the	DET
ftr-475	488	9	statute	statute	NOUN
ftr-475	488	10	relates	relate	VERB
ftr-475	488	11	to	to	ADP
ftr-475	488	12	market	market	NOUN
ftr-475	488	13	discount	discount	NOUN
ftr-475	488	14	on	on	ADP
ftr-475	488	15	a	a	DET
ftr-475	488	16	mortgage	mortgage	NOUN
ftr-475	488	17	or	or	CCONJ
ftr-475	488	18	other	other	ADJ
ftr-475	488	19	debt	debt	NOUN
ftr-475	488	20	obligation	obligation	NOUN
ftr-475	488	21	held	hold	VERB
ftr-475	488	22	by	by	ADP
ftr-475	488	23	the	the	DET
ftr-475	488	24	remic	remic	NOUN
ftr-475	488	25	.	.	PUNCT
ftr-475	489	1	generally	generally	ADV
ftr-475	489	2	,	,	PUNCT
ftr-475	489	3	a	a	DET
ftr-475	489	4	holder	holder	NOUN
ftr-475	489	5	of	of	ADP
ftr-475	489	6	a	a	DET
ftr-475	489	7	debt	debt	NOUN
ftr-475	489	8	obligation	obligation	NOUN
ftr-475	489	9	acquired	acquire	VERB
ftr-475	489	10	with	with	ADP
ftr-475	489	11	more	more	ADJ
ftr-475	489	12	than	than	ADP
ftr-475	489	13	a	a	DET
ftr-475	489	14	de	de	X
ftr-475	489	15	minimis	minimis	NOUN
ftr-475	489	16	amount	amount	NOUN
ftr-475	489	17	of	of	ADP
ftr-475	489	18	market	market	NOUN
ftr-475	489	19	discount	discount	NOUN
ftr-475	489	20	must	must	AUX
ftr-475	489	21	accrue	accrue	VERB
ftr-475	489	22	market	market	NOUN
ftr-475	489	23	discount	discount	NOUN
ftr-475	489	24	on	on	ADP
ftr-475	489	25	either	either	CCONJ
ftr-475	489	26	a	a	DET
ftr-475	489	27	ratable	ratable	ADJ
ftr-475	489	28	or	or	CCONJ
ftr-475	489	29	a	a	DET
ftr-475	489	30	constant	constant	ADJ
ftr-475	489	31	yield	yield	NOUN
ftr-475	489	32	basis	basis	NOUN
ftr-475	489	33	,	,	PUNCT
ftr-475	489	34	and	and	CCONJ
ftr-475	489	35	recognize	recognize	VERB
ftr-475	489	36	the	the	DET
ftr-475	489	37	accrued	accrue	VERB
ftr-475	489	38	market	market	NOUN
ftr-475	489	39	discount	discount	NOUN
ftr-475	489	40	as	as	SCONJ
ftr-475	489	41	the	the	DET
ftr-475	489	42	debt	debt	NOUN
ftr-475	489	43	instrument	instrument	NOUN
ftr-475	489	44	is	be	AUX
ftr-475	489	45	repaid	repay	VERB
ftr-475	489	46	,	,	PUNCT
ftr-475	489	47	or	or	CCONJ
ftr-475	489	48	upon	upon	SCONJ
ftr-475	489	49	its	its	PRON
ftr-475	489	50	disposition	disposition	NOUN
ftr-475	489	51	to	to	ADP
ftr-475	489	52	the	the	DET
ftr-475	489	53	extent	extent	NOUN
ftr-475	489	54	of	of	ADP
ftr-475	489	55	any	any	DET
ftr-475	489	56	gain.62	gain.62	NOUN
ftr-475	489	57	alternatively	alternatively	ADV
ftr-475	489	58	,	,	PUNCT
ftr-475	489	59	a	a	DET
ftr-475	489	60	holder	holder	NOUN
ftr-475	489	61	can	can	AUX
ftr-475	489	62	elect	elect	VERB
ftr-475	489	63	to	to	PART
ftr-475	489	64	recognize	recognize	VERB
ftr-475	489	65	market	market	NOUN
ftr-475	489	66	discount	discount	NOUN
ftr-475	489	67	currently.63	currently.63	NOUN
ftr-475	489	68	in	in	ADP
ftr-475	489	69	case	case	NOUN
ftr-475	489	70	of	of	ADP
ftr-475	489	71	a	a	DET
ftr-475	489	72	reic	reic	NOUN
ftr-475	489	73	,	,	PUNCT
ftr-475	489	74	however	however	ADV
ftr-475	489	75	,	,	PUNCT
ftr-475	489	76	the	the	DET
ftr-475	489	77	choice	choice	NOUN
ftr-475	489	78	is	be	AUX
ftr-475	489	79	fixed	fix	VERB
ftr-475	489	80	:	:	PUNCT
ftr-475	489	81	market	market	NOUN
ftr-475	489	82	discount	discount	NOUN
ftr-475	489	83	must	must	AUX
ftr-475	489	84	be	be	AUX
ftr-475	489	85	accrued	accrue	VERB
ftr-475	489	86	on	on	ADP
ftr-475	489	87	a	a	DET
ftr-475	489	88	constant	constant	ADJ
ftr-475	489	89	yield	yield	NOUN
ftr-475	489	90	basis	basis	NOUN
ftr-475	489	91	and	and	CCONJ
ftr-475	489	92	recognized	recognize	VERB
ftr-475	489	93	as	as	ADP
ftr-475	489	94	it	it	PRON
ftr-475	489	95	accrues.6s	accrues.6s	PROPN
ftr-475	489	96	a	a	DET
ftr-475	489	97	third	third	ADJ
ftr-475	489	98	statutory	statutory	ADJ
ftr-475	489	99	modification	modification	NOUN
ftr-475	489	100	is	be	AUX
ftr-475	489	101	that	that	SCONJ
ftr-475	489	102	a	a	DET
ftr-475	489	103	remic	remic	NOUN
ftr-475	489	104	is	be	AUX
ftr-475	489	105	not	not	PART
ftr-475	489	106	allowed	allow	VERB
ftr-475	489	107	any	any	PRON
ftr-475	489	108	of	of	ADP
ftr-475	489	109	the	the	DET
ftr-475	489	110	deductions	deduction	NOUN
ftr-475	489	111	listed	list	VERB
ftr-475	489	112	in	in	ADP
ftr-475	489	113	section	section	NOUN
ftr-475	489	114	703(a)(2).65	703(a)(2).65	NOUN
ftr-475	489	115	section	section	NOUN
ftr-475	489	116	703(a)(2	703(a)(2	NOUN
ftr-475	489	117	)	)	PUNCT
ftr-475	489	118	sets	set	VERB
ftr-475	489	119	out	out	ADP
ftr-475	489	120	certain	certain	ADJ
ftr-475	489	121	deductions	deduction	NOUN
ftr-475	489	122	that	that	PRON
ftr-475	489	123	are	be	AUX
ftr-475	489	124	not	not	PART
ftr-475	489	125	allowed	allow	VERB
ftr-475	489	126	in	in	ADP
ftr-475	489	127	the	the	DET
ftr-475	489	128	case	case	NOUN
ftr-475	489	129	of	of	ADP
ftr-475	489	130	partnerships	partnership	NOUN
ftr-475	489	131	:	:	PUNCT
ftr-475	490	1	personal	personal	ADJ
ftr-475	490	2	exemptions	exemption	NOUN
ftr-475	490	3	,	,	PUNCT
ftr-475	490	4	foreign	foreign	ADJ
ftr-475	490	5	or	or	CCONJ
ftr-475	490	6	possessions	possession	NOUN
ftr-475	490	7	taxes	taxis	NOUN
ftr-475	490	8	,	,	PUNCT
ftr-475	490	9	charitable	charitable	ADJ
ftr-475	490	10	contributions	contribution	NOUN
ftr-475	490	11	,	,	PUNCT
ftr-475	490	12	net	net	ADJ
ftr-475	490	13	operating	operating	NOUN
ftr-475	490	14	loss	loss	NOUN
ftr-475	490	15	carryovers	carryover	NOUN
ftr-475	490	16	or	or	CCONJ
ftr-475	490	17	carrybacks	carryback	NOUN
ftr-475	490	18	,	,	PUNCT
ftr-475	490	19	and	and	CCONJ
ftr-475	490	20	depletion	depletion	NOUN
ftr-475	490	21	.	.	PUNCT
ftr-475	491	1	none	none	NOUN
ftr-475	491	2	of	of	ADP
ftr-475	491	3	these	these	DET
ftr-475	491	4	prohibited	prohibit	VERB
ftr-475	491	5	deductions	deduction	NOUN
ftr-475	491	6	is	be	AUX
ftr-475	491	7	particularly	particularly	ADV
ftr-475	491	8	surprising	surprising	ADJ
ftr-475	491	9	.	.	PUNCT
ftr-475	492	1	denial	denial	NOUN
ftr-475	492	2	of	of	ADP
ftr-475	492	3	a	a	DET
ftr-475	492	4	net	net	ADJ
ftr-475	492	5	operating	operating	NOUN
ftr-475	492	6	loss	loss	NOUN
ftr-475	492	7	carryover	carryover	NOUN
ftr-475	492	8	or	or	CCONJ
ftr-475	492	9	carryback	carryback	NOUN
ftr-475	492	10	deduction	deduction	NOUN
ftr-475	492	11	is	be	AUX
ftr-475	492	12	common	common	ADJ
ftr-475	492	13	to	to	ADP
ftr-475	492	14	all	all	DET
ftr-475	492	15	pass	pass	VERB
ftr-475	492	16	-	-	PUNCT
ftr-475	492	17	through	through	ADP
ftr-475	492	18	entities	entity	NOUN
ftr-475	492	19	,	,	PUNCT
ftr-475	492	20	since	since	SCONJ
ftr-475	492	21	the	the	DET
ftr-475	492	22	entity	entity	NOUN
ftr-475	492	23	's	's	PART
ftr-475	492	24	losses	loss	NOUN
ftr-475	492	25	pass	pass	VERB
ftr-475	492	26	through	through	ADP
ftr-475	492	27	to	to	ADP
ftr-475	492	28	the	the	DET
ftr-475	492	29	investors	investor	NOUN
ftr-475	492	30	and	and	CCONJ
ftr-475	492	31	are	be	AUX
ftr-475	492	32	carried	carry	VERB
ftr-475	492	33	over	over	ADP
ftr-475	492	34	or	or	CCONJ
ftr-475	492	35	back	back	ADV
ftr-475	492	36	by	by	ADP
ftr-475	492	37	the	the	DET
ftr-475	492	38	investors	investor	NOUN
ftr-475	492	39	according	accord	VERB
ftr-475	492	40	to	to	ADP
ftr-475	492	41	their	their	PRON
ftr-475	492	42	own	own	ADJ
ftr-475	492	43	particular	particular	ADJ
ftr-475	492	44	facts	fact	NOUN
ftr-475	492	45	.	.	PUNCT
ftr-475	493	1	some	some	PRON
ftr-475	493	2	have	have	AUX
ftr-475	493	3	questioned	question	VERB
ftr-475	493	4	the	the	DET
ftr-475	493	5	wisdom	wisdom	NOUN
ftr-475	493	6	of	of	ADP
ftr-475	493	7	disallowing	disallow	VERB
ftr-475	493	8	a	a	DET
ftr-475	493	9	remic	remic	NOUN
ftr-475	493	10	any	any	DET
ftr-475	493	11	kind	kind	NOUN
ftr-475	493	12	of	of	ADP
ftr-475	493	13	deduction	deduction	NOUN
ftr-475	493	14	for	for	ADP
ftr-475	493	15	foreign	foreign	ADJ
ftr-475	493	16	or	or	CCONJ
ftr-475	493	17	possessions	possession	NOUN
ftr-475	493	18	taxes	taxis	NOUN
ftr-475	493	19	,	,	PUNCT
ftr-475	493	20	since	since	SCONJ
ftr-475	493	21	those	those	DET
ftr-475	493	22	taxes	taxis	NOUN
ftr-475	493	23	do	do	AUX
ftr-475	493	24	not	not	PART
ftr-475	493	25	otherwise	otherwise	ADV
ftr-475	493	26	pass	pass	VERB
ftr-475	493	27	through	through	ADP
ftr-475	493	28	as	as	ADP
ftr-475	493	29	a	a	DET
ftr-475	493	30	credit	credit	NOUN
ftr-475	493	31	or	or	CCONJ
ftr-475	493	32	deduction	deduction	NOUN
ftr-475	493	33	for	for	ADP
ftr-475	493	34	the	the	DET
ftr-475	493	35	residual	residual	ADJ
ftr-475	493	36	interest	interest	NOUN
ftr-475	493	37	holders	holder	NOUN
ftr-475	493	38	,	,	PUNCT
ftr-475	493	39	and	and	CCONJ
ftr-475	493	40	thus	thus	ADV
ftr-475	493	41	are	be	AUX
ftr-475	493	42	,	,	PUNCT
ftr-475	493	43	in	in	ADP
ftr-475	493	44	effect	effect	NOUN
ftr-475	493	45	,	,	PUNCT
ftr-475	493	46	lost.6	lost.6	NOUN
ftr-475	493	47	likely	likely	ADV
ftr-475	493	48	the	the	DET
ftr-475	493	49	drafters	drafter	NOUN
ftr-475	493	50	got	get	AUX
ftr-475	493	51	carried	carry	VERB
ftr-475	493	52	away	away	ADV
ftr-475	493	53	in	in	ADP
ftr-475	493	54	following	follow	VERB
ftr-475	493	55	the	the	DET
ftr-475	493	56	partnership	partnership	NOUN
ftr-475	493	57	rules	rule	NOUN
ftr-475	493	58	and	and	CCONJ
ftr-475	493	59	simply	simply	ADV
ftr-475	493	60	overlooked	overlook	VERB
ftr-475	493	61	this	this	DET
ftr-475	493	62	glitch	glitch	NOUN
ftr-475	493	63	.	.	PUNCT
ftr-475	494	1	59	59	NUM
ftr-475	494	2	.	.	PUNCT
ftr-475	494	3	regs	regs	PROPN
ftr-475	494	4	.	.	PUNCT
ftr-475	495	1	§	§	PROPN
ftr-475	495	2	1.860c-2(b)(2	1.860c-2(b)(2	NUM
ftr-475	495	3	)	)	PUNCT
ftr-475	495	4	.	.	PUNCT
ftr-475	496	1	60	60	NUM
ftr-475	496	2	.	.	PUNCT
ftr-475	497	1	see	see	VERB
ftr-475	497	2	regs	reg	NOUN
ftr-475	497	3	.	.	PUNCT
ftr-475	498	1	§	§	PROPN
ftr-475	498	2	1.860c-2(b)(5	1.860c-2(b)(5	NUM
ftr-475	498	3	)	)	PUNCT
ftr-475	498	4	.	.	PUNCT
ftr-475	499	1	61	61	NUM
ftr-475	499	2	.	.	PUNCT
ftr-475	500	1	irc	irc	PROPN
ftr-475	500	2	§	§	PROPN
ftr-475	500	3	265(b)(2	265(b)(2	NUM
ftr-475	500	4	)	)	PUNCT
ftr-475	500	5	.	.	PUNCT
ftr-475	501	1	for	for	ADP
ftr-475	501	2	this	this	DET
ftr-475	501	3	purpose	purpose	NOUN
ftr-475	501	4	,	,	PUNCT
ftr-475	501	5	however	however	ADV
ftr-475	501	6	,	,	PUNCT
ftr-475	501	7	the	the	DET
ftr-475	501	8	special	special	ADJ
ftr-475	501	9	exception	exception	NOUN
ftr-475	501	10	in	in	ADP
ftr-475	501	11	§	§	PROPN
ftr-475	501	12	265(b)(3	265(b)(3	NUM
ftr-475	501	13	)	)	PUNCT
ftr-475	501	14	,	,	PUNCT
ftr-475	501	15	relating	relate	VERB
ftr-475	501	16	to	to	ADP
ftr-475	501	17	qualified	qualified	ADJ
ftr-475	501	18	tax	tax	NOUN
ftr-475	501	19	-	-	PUNCT
ftr-475	501	20	exempt	exempt	ADJ
ftr-475	501	21	obligations	obligation	NOUN
ftr-475	501	22	,	,	PUNCT
ftr-475	501	23	does	do	AUX
ftr-475	501	24	not	not	PART
ftr-475	501	25	apply	apply	VERB
ftr-475	501	26	.	.	PUNCT
ftr-475	502	1	regs	reg	NOUN
ftr-475	502	2	.	.	PUNCT
ftr-475	503	1	§	§	PROPN
ftr-475	503	2	1.860c2(b)(5	1.860c2(b)(5	NUM
ftr-475	503	3	)	)	PUNCT
ftr-475	503	4	.	.	PUNCT
ftr-475	504	1	thus	thus	ADV
ftr-475	504	2	,	,	PUNCT
ftr-475	504	3	such	such	ADJ
ftr-475	504	4	obligations	obligation	NOUN
ftr-475	504	5	are	be	AUX
ftr-475	504	6	included	include	VERB
ftr-475	504	7	in	in	ADP
ftr-475	504	8	the	the	DET
ftr-475	504	9	numerator	numerator	NOUN
ftr-475	504	10	of	of	ADP
ftr-475	504	11	the	the	DET
ftr-475	504	12	ratio	ratio	NOUN
ftr-475	504	13	described	describe	VERB
ftr-475	504	14	in	in	ADP
ftr-475	504	15	the	the	DET
ftr-475	504	16	text	text	NOUN
ftr-475	504	17	.	.	PUNCT
ftr-475	505	1	62	62	NUM
ftr-475	505	2	.	.	PUNCT
ftr-475	506	1	irc	irc	PROPN
ftr-475	506	2	§	§	PROPN
ftr-475	506	3	§	§	PROPN
ftr-475	506	4	1276	1276	NUM
ftr-475	506	5	-	-	SYM
ftr-475	506	6	78	78	NUM
ftr-475	506	7	.	.	PUNCT
ftr-475	507	1	63	63	NUM
ftr-475	507	2	.	.	PUNCT
ftr-475	507	3	irc	irc	PROPN
ftr-475	507	4	§	§	PROPN
ftr-475	507	5	1278(b	1278(b	PROPN
ftr-475	507	6	)	)	PUNCT
ftr-475	507	7	.	.	PUNCT
ftr-475	508	1	64	64	NUM
ftr-475	508	2	.	.	PUNCT
ftr-475	509	1	irc	irc	PROPN
ftr-475	509	2	§	§	PROPN
ftr-475	509	3	860c(b)(1)(b	860c(b)(1)(b	PROPN
ftr-475	509	4	)	)	PUNCT
ftr-475	509	5	.	.	PUNCT
ftr-475	510	1	65	65	NUM
ftr-475	510	2	.	.	PUNCT
ftr-475	510	3	irc	irc	PROPN
ftr-475	510	4	§	§	PROPN
ftr-475	510	5	860c(b)(1)(d	860c(b)(1)(d	NUM
ftr-475	510	6	)	)	PUNCT
ftr-475	510	7	.	.	PUNCT
ftr-475	511	1	66	66	NUM
ftr-475	511	2	.	.	PUNCT
ftr-475	512	1	peaslee	peaslee	PROPN
ftr-475	512	2	&	&	CCONJ
ftr-475	512	3	nirenberg	nirenberg	PROPN
ftr-475	512	4	,	,	PUNCT
ftr-475	512	5	supra	supra	PROPN
ftr-475	512	6	note	note	PROPN
ftr-475	512	7	8	8	NUM
ftr-475	512	8	,	,	PUNCT
ftr-475	512	9	at	at	ADP
ftr-475	512	10	280	280	NUM
ftr-475	512	11	n.26	n.26	NOUN
ftr-475	512	12	.	.	PROPN
ftr-475	512	13	19941	19941	NUM
ftr-475	512	14	florida	florida	PROPN
ftr-475	512	15	tax	tax	PROPN
ftr-475	512	16	review	review	NOUN
ftr-475	512	17	the	the	DET
ftr-475	512	18	last	last	ADJ
ftr-475	512	19	two	two	NUM
ftr-475	512	20	statutory	statutory	ADJ
ftr-475	512	21	modifications	modification	NOUN
ftr-475	512	22	pertain	pertain	VERB
ftr-475	512	23	to	to	ADP
ftr-475	512	24	transactions	transaction	NOUN
ftr-475	512	25	that	that	PRON
ftr-475	512	26	give	give	VERB
ftr-475	512	27	rise	rise	NOUN
ftr-475	512	28	to	to	ADP
ftr-475	512	29	penalty	penalty	NOUN
ftr-475	512	30	taxes	taxis	NOUN
ftr-475	512	31	on	on	ADP
ftr-475	512	32	the	the	DET
ftr-475	512	33	remic	remic	NOUN
ftr-475	512	34	.	.	PUNCT
ftr-475	513	1	first	first	ADV
ftr-475	513	2	,	,	PUNCT
ftr-475	513	3	in	in	ADP
ftr-475	513	4	the	the	DET
ftr-475	513	5	case	case	NOUN
ftr-475	513	6	of	of	ADP
ftr-475	513	7	a	a	DET
ftr-475	513	8	"	"	PUNCT
ftr-475	513	9	prohibited	prohibit	VERB
ftr-475	513	10	transaction	transaction	NOUN
ftr-475	513	11	,	,	PUNCT
ftr-475	513	12	"	"	PUNCT
ftr-475	513	13	the	the	DET
ftr-475	513	14	remic	remic	NOUN
ftr-475	513	15	does	do	AUX
ftr-475	513	16	not	not	PART
ftr-475	513	17	take	take	VERB
ftr-475	513	18	into	into	ADP
ftr-475	513	19	account	account	NOUN
ftr-475	513	20	any	any	DET
ftr-475	513	21	item	item	NOUN
ftr-475	513	22	of	of	ADP
ftr-475	513	23	income	income	NOUN
ftr-475	513	24	,	,	PUNCT
ftr-475	513	25	gain	gain	NOUN
ftr-475	513	26	,	,	PUNCT
ftr-475	513	27	loss	loss	NOUN
ftr-475	513	28	or	or	CCONJ
ftr-475	513	29	deduction	deduction	NOUN
ftr-475	513	30	in	in	ADP
ftr-475	513	31	computing	compute	VERB
ftr-475	513	32	its	its	PRON
ftr-475	513	33	taxable	taxable	ADJ
ftr-475	513	34	income	income	NOUN
ftr-475	513	35	or	or	CCONJ
ftr-475	513	36	net	net	ADJ
ftr-475	513	37	loss.67	loss.67	NOUN
ftr-475	513	38	instead	instead	ADV
ftr-475	513	39	,	,	PUNCT
ftr-475	513	40	a	a	DET
ftr-475	513	41	prohibited	prohibit	VERB
ftr-475	513	42	transaction	transaction	NOUN
ftr-475	513	43	is	be	AUX
ftr-475	513	44	,	,	PUNCT
ftr-475	513	45	in	in	ADP
ftr-475	513	46	effect	effect	NOUN
ftr-475	513	47	,	,	PUNCT
ftr-475	513	48	segregated	segregate	VERB
ftr-475	513	49	from	from	ADP
ftr-475	513	50	other	other	ADJ
ftr-475	513	51	remic	remic	ADJ
ftr-475	513	52	activities	activity	NOUN
ftr-475	513	53	and	and	CCONJ
ftr-475	513	54	placed	place	VERB
ftr-475	513	55	in	in	ADP
ftr-475	513	56	a	a	DET
ftr-475	513	57	separate	separate	ADJ
ftr-475	513	58	basket	basket	NOUN
ftr-475	513	59	;	;	PUNCT
ftr-475	513	60	all	all	DET
ftr-475	513	61	income	income	NOUN
ftr-475	513	62	and	and	CCONJ
ftr-475	513	63	deduction	deduction	NOUN
ftr-475	513	64	items	item	NOUN
ftr-475	513	65	related	relate	VERB
ftr-475	513	66	to	to	ADP
ftr-475	513	67	the	the	DET
ftr-475	513	68	transaction	transaction	NOUN
ftr-475	513	69	are	be	AUX
ftr-475	513	70	netted	net	VERB
ftr-475	513	71	and	and	CCONJ
ftr-475	513	72	the	the	DET
ftr-475	513	73	resulting	result	VERB
ftr-475	513	74	net	net	ADJ
ftr-475	513	75	gain	gain	NOUN
ftr-475	513	76	,	,	PUNCT
ftr-475	513	77	if	if	SCONJ
ftr-475	513	78	any	any	PRON
ftr-475	513	79	,	,	PUNCT
ftr-475	513	80	is	be	AUX
ftr-475	513	81	subject	subject	ADJ
ftr-475	513	82	to	to	ADP
ftr-475	513	83	a	a	DET
ftr-475	513	84	100	100	NUM
ftr-475	513	85	%	%	NOUN
ftr-475	513	86	tax	tax	NOUN
ftr-475	513	87	(	(	PUNCT
ftr-475	513	88	any	any	DET
ftr-475	513	89	net	net	ADJ
ftr-475	513	90	loss	loss	NOUN
ftr-475	513	91	disappears	disappear	VERB
ftr-475	513	92	and	and	CCONJ
ftr-475	513	93	is	be	AUX
ftr-475	513	94	not	not	PART
ftr-475	513	95	otherwise	otherwise	ADV
ftr-475	513	96	taken	take	VERB
ftr-475	513	97	into	into	ADP
ftr-475	513	98	account	account	NOUN
ftr-475	513	99	)	)	PUNCT
ftr-475	513	100	.	.	PUNCT
ftr-475	514	1	68	68	NUM
ftr-475	514	2	second	second	ADJ
ftr-475	514	3	,	,	PUNCT
ftr-475	514	4	the	the	DET
ftr-475	514	5	amount	amount	NOUN
ftr-475	514	6	of	of	ADP
ftr-475	514	7	any	any	DET
ftr-475	514	8	net	net	ADJ
ftr-475	514	9	income	income	NOUN
ftr-475	514	10	from	from	ADP
ftr-475	514	11	foreclosure	foreclosure	NOUN
ftr-475	514	12	property	property	NOUN
ftr-475	514	13	is	be	AUX
ftr-475	514	14	reduced	reduce	VERB
ftr-475	514	15	by	by	ADP
ftr-475	514	16	the	the	DET
ftr-475	514	17	amount	amount	NOUN
ftr-475	514	18	of	of	ADP
ftr-475	514	19	tax	tax	NOUN
ftr-475	514	20	imposed	impose	VERB
ftr-475	514	21	by	by	ADP
ftr-475	514	22	section	section	NOUN
ftr-475	514	23	860g(c).69	860g(c).69	NUM
ftr-475	514	24	intended	intend	VERB
ftr-475	514	25	to	to	PART
ftr-475	514	26	deter	deter	VERB
ftr-475	514	27	a	a	DET
ftr-475	514	28	remic	remic	NOUN
ftr-475	514	29	from	from	ADP
ftr-475	514	30	entering	enter	VERB
ftr-475	514	31	into	into	ADP
ftr-475	514	32	a	a	DET
ftr-475	514	33	business	business	NOUN
ftr-475	514	34	activity	activity	NOUN
ftr-475	514	35	via	via	ADP
ftr-475	514	36	a	a	DET
ftr-475	514	37	foreclosure	foreclosure	NOUN
ftr-475	514	38	,	,	PUNCT
ftr-475	514	39	a	a	DET
ftr-475	514	40	single	single	ADJ
ftr-475	514	41	level	level	NOUN
ftr-475	514	42	of	of	ADP
ftr-475	514	43	tax	tax	NOUN
ftr-475	514	44	(	(	PUNCT
ftr-475	514	45	currently	currently	ADV
ftr-475	514	46	at	at	ADP
ftr-475	514	47	35	35	NUM
ftr-475	514	48	%	%	NOUN
ftr-475	514	49	)	)	PUNCT
ftr-475	514	50	is	be	AUX
ftr-475	514	51	imposed	impose	VERB
ftr-475	514	52	on	on	ADP
ftr-475	514	53	the	the	DET
ftr-475	514	54	net	net	ADJ
ftr-475	514	55	income	income	NOUN
ftr-475	514	56	from	from	ADP
ftr-475	514	57	foreclosure	foreclosure	NOUN
ftr-475	514	58	property	property	NOUN
ftr-475	514	59	.	.	PUNCT
ftr-475	515	1	a	a	DET
ftr-475	515	2	full	full	ADJ
ftr-475	515	3	,	,	PUNCT
ftr-475	515	4	second	second	ADJ
ftr-475	515	5	level	level	NOUN
ftr-475	515	6	of	of	ADP
ftr-475	515	7	tax	tax	NOUN
ftr-475	515	8	at	at	ADP
ftr-475	515	9	the	the	DET
ftr-475	515	10	residual	residual	ADJ
ftr-475	515	11	holder	holder	NOUN
ftr-475	515	12	level	level	NOUN
ftr-475	515	13	was	be	AUX
ftr-475	515	14	not	not	PART
ftr-475	515	15	considered	consider	VERB
ftr-475	515	16	appropriate	appropriate	ADJ
ftr-475	515	17	and	and	CCONJ
ftr-475	515	18	to	to	PART
ftr-475	515	19	prevent	prevent	VERB
ftr-475	515	20	this	this	DET
ftr-475	515	21	result	result	NOUN
ftr-475	515	22	the	the	DET
ftr-475	515	23	residual	residual	ADJ
ftr-475	515	24	holder	holder	NOUN
ftr-475	515	25	,	,	PUNCT
ftr-475	515	26	in	in	ADP
ftr-475	515	27	effect	effect	NOUN
ftr-475	515	28	,	,	PUNCT
ftr-475	515	29	gets	get	VERB
ftr-475	515	30	a	a	DET
ftr-475	515	31	deduction	deduction	NOUN
ftr-475	515	32	(	(	PUNCT
ftr-475	515	33	but	but	CCONJ
ftr-475	515	34	not	not	PART
ftr-475	515	35	a	a	DET
ftr-475	515	36	credit	credit	NOUN
ftr-475	515	37	)	)	PUNCT
ftr-475	515	38	for	for	ADP
ftr-475	515	39	the	the	DET
ftr-475	515	40	taxes	taxis	NOUN
ftr-475	515	41	paid	pay	VERB
ftr-475	515	42	by	by	ADP
ftr-475	515	43	the	the	DET
ftr-475	515	44	remic	remic	NOUN
ftr-475	515	45	.	.	PUNCT
ftr-475	516	1	however	however	ADV
ftr-475	516	2	,	,	PUNCT
ftr-475	516	3	if	if	SCONJ
ftr-475	516	4	there	there	PRON
ftr-475	516	5	is	be	VERB
ftr-475	516	6	a	a	DET
ftr-475	516	7	loss	loss	NOUN
ftr-475	516	8	from	from	ADP
ftr-475	516	9	foreclosure	foreclosure	NOUN
ftr-475	516	10	property	property	NOUN
ftr-475	516	11	(	(	PUNCT
ftr-475	516	12	e.g.	e.g.	ADV
ftr-475	516	13	,	,	PUNCT
ftr-475	516	14	the	the	DET
ftr-475	516	15	property	property	NOUN
ftr-475	516	16	is	be	AUX
ftr-475	516	17	sold	sell	VERB
ftr-475	516	18	at	at	ADP
ftr-475	516	19	a	a	DET
ftr-475	516	20	loss	loss	NOUN
ftr-475	516	21	)	)	PUNCT
ftr-475	516	22	,	,	PUNCT
ftr-475	516	23	the	the	DET
ftr-475	516	24	remic	remic	NOUN
ftr-475	516	25	would	would	AUX
ftr-475	516	26	take	take	VERB
ftr-475	516	27	that	that	DET
ftr-475	516	28	loss	loss	NOUN
ftr-475	516	29	into	into	ADP
ftr-475	516	30	account	account	NOUN
ftr-475	516	31	in	in	ADP
ftr-475	516	32	computing	compute	VERB
ftr-475	516	33	its	its	PRON
ftr-475	516	34	taxable	taxable	ADJ
ftr-475	516	35	income	income	NOUN
ftr-475	516	36	or	or	CCONJ
ftr-475	516	37	net	net	ADJ
ftr-475	516	38	loss	loss	NOUN
ftr-475	516	39	.	.	PUNCT
ftr-475	517	1	70	70	NUM
ftr-475	518	1	the	the	DET
ftr-475	518	2	regulations	regulation	NOUN
ftr-475	518	3	add	add	VERB
ftr-475	518	4	two	two	NUM
ftr-475	518	5	other	other	ADJ
ftr-475	518	6	modifications	modification	NOUN
ftr-475	518	7	.	.	PUNCT
ftr-475	519	1	first	first	ADV
ftr-475	519	2	,	,	PUNCT
ftr-475	519	3	they	they	PRON
ftr-475	519	4	provide	provide	VERB
ftr-475	519	5	that	that	SCONJ
ftr-475	519	6	in	in	ADP
ftr-475	519	7	computing	compute	VERB
ftr-475	519	8	remic	remic	ADJ
ftr-475	519	9	taxable	taxable	ADJ
ftr-475	519	10	income	income	NOUN
ftr-475	519	11	or	or	CCONJ
ftr-475	519	12	net	net	ADJ
ftr-475	519	13	loss	loss	NOUN
ftr-475	519	14	,	,	PUNCT
ftr-475	519	15	any	any	DET
ftr-475	519	16	gain	gain	NOUN
ftr-475	519	17	or	or	CCONJ
ftr-475	519	18	loss	loss	NOUN
ftr-475	519	19	from	from	ADP
ftr-475	519	20	the	the	DET
ftr-475	519	21	sale	sale	NOUN
ftr-475	519	22	of	of	ADP
ftr-475	519	23	any	any	DET
ftr-475	519	24	asset	asset	NOUN
ftr-475	519	25	of	of	ADP
ftr-475	519	26	the	the	DET
ftr-475	519	27	remic	remic	NOUN
ftr-475	519	28	is	be	AUX
ftr-475	519	29	treated	treat	VERB
ftr-475	519	30	as	as	ADP
ftr-475	519	31	deriving	derive	VERB
ftr-475	519	32	from	from	ADP
ftr-475	519	33	the	the	DET
ftr-475	519	34	sale	sale	NOUN
ftr-475	519	35	or	or	CCONJ
ftr-475	519	36	exchange	exchange	NOUN
ftr-475	519	37	of	of	ADP
ftr-475	519	38	property	property	NOUN
ftr-475	519	39	that	that	PRON
ftr-475	519	40	is	be	AUX
ftr-475	519	41	not	not	PART
ftr-475	519	42	a	a	DET
ftr-475	519	43	capital	capital	NOUN
ftr-475	519	44	asset.7	asset.7	PROPN
ftr-475	519	45	'	'	PUNCT
ftr-475	519	46	this	this	PRON
ftr-475	519	47	implements	implement	VERB
ftr-475	519	48	the	the	DET
ftr-475	519	49	instructions	instruction	NOUN
ftr-475	519	50	in	in	ADP
ftr-475	519	51	the	the	DET
ftr-475	519	52	legislative	legislative	ADJ
ftr-475	519	53	history	history	NOUN
ftr-475	519	54	of	of	ADP
ftr-475	519	55	tamra	tamra	NOUN
ftr-475	519	56	that	that	PRON
ftr-475	519	57	the	the	DET
ftr-475	519	58	irs	irs	PROPN
ftr-475	519	59	issue	issue	NOUN
ftr-475	519	60	regulations	regulation	NOUN
ftr-475	519	61	allowing	allow	VERB
ftr-475	519	62	remics	remic	NOUN
ftr-475	519	63	to	to	PART
ftr-475	519	64	deduct	deduct	VERB
ftr-475	519	65	capital	capital	NOUN
ftr-475	519	66	losses	loss	NOUN
ftr-475	519	67	without	without	ADP
ftr-475	519	68	limitation.72	limitation.72	PROPN
ftr-475	519	69	second	second	ADJ
ftr-475	519	70	,	,	PUNCT
ftr-475	519	71	the	the	DET
ftr-475	519	72	regulations	regulation	NOUN
ftr-475	519	73	provide	provide	VERB
ftr-475	519	74	that	that	SCONJ
ftr-475	519	75	any	any	DET
ftr-475	519	76	debt	debt	NOUN
ftr-475	519	77	owed	owe	VERB
ftr-475	519	78	the	the	DET
ftr-475	519	79	remic	remic	NOUN
ftr-475	519	80	is	be	AUX
ftr-475	519	81	not	not	PART
ftr-475	519	82	treated	treat	VERB
ftr-475	519	83	as	as	ADP
ftr-475	519	84	a	a	DET
ftr-475	519	85	"	"	PUNCT
ftr-475	519	86	nonbusiness	nonbusiness	ADJ
ftr-475	519	87	debt	debt	NOUN
ftr-475	519	88	"	"	PUNCT
ftr-475	519	89	under	under	ADP
ftr-475	519	90	section	section	NOUN
ftr-475	519	91	166	166	NUM
ftr-475	519	92	and	and	CCONJ
ftr-475	519	93	thus	thus	ADV
ftr-475	519	94	the	the	DET
ftr-475	519	95	remic	remic	NOUN
ftr-475	519	96	is	be	AUX
ftr-475	519	97	allowed	allow	VERB
ftr-475	519	98	an	an	DET
ftr-475	519	99	ordinary	ordinary	ADJ
ftr-475	519	100	deduction	deduction	NOUN
ftr-475	519	101	when	when	SCONJ
ftr-475	519	102	the	the	DET
ftr-475	519	103	debt	debt	NOUN
ftr-475	519	104	becomes	become	VERB
ftr-475	519	105	wholly	wholly	ADV
ftr-475	519	106	or	or	CCONJ
ftr-475	519	107	partially	partially	ADV
ftr-475	519	108	worthless.73	worthless.73	VERB
ftr-475	519	109	this	this	PRON
ftr-475	519	110	too	too	ADV
ftr-475	519	111	implements	implement	VERB
ftr-475	519	112	instructions	instruction	NOUN
ftr-475	519	113	in	in	ADP
ftr-475	519	114	tamra	tamra	PROPN
ftr-475	519	115	legislative	legislative	ADJ
ftr-475	519	116	history	history	NOUN
ftr-475	519	117	to	to	ADP
ftr-475	519	118	this	this	DET
ftr-475	519	119	effect.74	effect.74	ADJ
ftr-475	519	120	it	it	PRON
ftr-475	519	121	is	be	AUX
ftr-475	519	122	interesting	interesting	ADJ
ftr-475	519	123	to	to	PART
ftr-475	519	124	note	note	VERB
ftr-475	519	125	that	that	SCONJ
ftr-475	519	126	the	the	DET
ftr-475	519	127	regulations	regulation	NOUN
ftr-475	519	128	do	do	AUX
ftr-475	519	129	not	not	PART
ftr-475	519	130	implement	implement	VERB
ftr-475	519	131	other	other	ADJ
ftr-475	519	132	instructions	instruction	NOUN
ftr-475	519	133	in	in	ADP
ftr-475	519	134	the	the	DET
ftr-475	519	135	tamra	tamra	NOUN
ftr-475	519	136	legislative	legislative	ADJ
ftr-475	519	137	history	history	NOUN
ftr-475	519	138	.	.	PUNCT
ftr-475	520	1	in	in	ADP
ftr-475	520	2	particular	particular	ADJ
ftr-475	520	3	,	,	PUNCT
ftr-475	520	4	the	the	DET
ftr-475	520	5	legislative	legislative	ADJ
ftr-475	520	6	67	67	NUM
ftr-475	520	7	.	.	PUNCT
ftr-475	521	1	irc	irc	PROPN
ftr-475	521	2	§	§	PROPN
ftr-475	521	3	860c(b)(1)(c	860c(b)(1)(c	NUM
ftr-475	521	4	)	)	PUNCT
ftr-475	521	5	.	.	PUNCT
ftr-475	522	1	68	68	NUM
ftr-475	522	2	.	.	PUNCT
ftr-475	522	3	irc	irc	PROPN
ftr-475	522	4	§	§	PROPN
ftr-475	522	5	860f(a	860f(a	PROPN
ftr-475	522	6	)	)	PUNCT
ftr-475	522	7	.	.	PUNCT
ftr-475	523	1	this	this	PRON
ftr-475	523	2	is	be	AUX
ftr-475	523	3	unlike	unlike	ADP
ftr-475	523	4	the	the	DET
ftr-475	523	5	treatment	treatment	NOUN
ftr-475	523	6	of	of	ADP
ftr-475	523	7	prohibited	prohibit	VERB
ftr-475	523	8	transactions	transaction	NOUN
ftr-475	523	9	under	under	ADP
ftr-475	523	10	the	the	DET
ftr-475	523	11	reit	reit	NOUN
ftr-475	523	12	rules	rule	NOUN
ftr-475	523	13	,	,	PUNCT
ftr-475	523	14	which	which	PRON
ftr-475	523	15	permit	permit	VERB
ftr-475	523	16	net	net	ADJ
ftr-475	523	17	losses	loss	NOUN
ftr-475	523	18	from	from	ADP
ftr-475	523	19	such	such	ADJ
ftr-475	523	20	transactions	transaction	NOUN
ftr-475	523	21	to	to	PART
ftr-475	523	22	be	be	AUX
ftr-475	523	23	deducted	deduct	VERB
ftr-475	523	24	in	in	ADP
ftr-475	523	25	computing	compute	VERB
ftr-475	523	26	real	real	ADJ
ftr-475	523	27	estate	estate	NOUN
ftr-475	523	28	investment	investment	NOUN
ftr-475	523	29	trust	trust	NOUN
ftr-475	523	30	taxable	taxable	ADJ
ftr-475	523	31	income	income	NOUN
ftr-475	523	32	.	.	PUNCT
ftr-475	524	1	see	see	VERB
ftr-475	524	2	irc	irc	PROPN
ftr-475	524	3	§	§	PROPN
ftr-475	524	4	857(b)(2)(f	857(b)(2)(f	PROPN
ftr-475	524	5	)	)	PUNCT
ftr-475	524	6	;	;	PUNCT
ftr-475	524	7	1986	1986	NUM
ftr-475	524	8	act	act	NOUN
ftr-475	524	9	bluebook	bluebook	PROPN
ftr-475	524	10	,	,	PUNCT
ftr-475	524	11	supra	supra	PROPN
ftr-475	524	12	note	note	PROPN
ftr-475	524	13	29	29	NUM
ftr-475	524	14	,	,	PUNCT
ftr-475	524	15	at	at	ADP
ftr-475	524	16	397	397	NUM
ftr-475	524	17	n.36	n.36	NOUN
ftr-475	524	18	,	,	PUNCT
ftr-475	524	19	398	398	NUM
ftr-475	524	20	-	-	SYM
ftr-475	524	21	99	99	NUM
ftr-475	524	22	.	.	PUNCT
ftr-475	525	1	it	it	PRON
ftr-475	525	2	is	be	AUX
ftr-475	525	3	not	not	PART
ftr-475	525	4	clear	clear	ADJ
ftr-475	525	5	why	why	SCONJ
ftr-475	525	6	the	the	DET
ftr-475	525	7	remic	remic	NOUN
ftr-475	525	8	prohibited	prohibit	VERB
ftr-475	525	9	transaction	transaction	NOUN
ftr-475	525	10	rules	rule	NOUN
ftr-475	525	11	,	,	PUNCT
ftr-475	525	12	which	which	PRON
ftr-475	525	13	are	be	AUX
ftr-475	525	14	otherwise	otherwise	ADV
ftr-475	525	15	closely	closely	ADV
ftr-475	525	16	modeled	model	VERB
ftr-475	525	17	on	on	ADP
ftr-475	525	18	the	the	DET
ftr-475	525	19	reit	reit	NOUN
ftr-475	525	20	prohibited	prohibit	VERB
ftr-475	525	21	transaction	transaction	NOUN
ftr-475	525	22	rules	rule	NOUN
ftr-475	525	23	,	,	PUNCT
ftr-475	525	24	differ	differ	VERB
ftr-475	525	25	in	in	ADP
ftr-475	525	26	this	this	DET
ftr-475	525	27	respect	respect	NOUN
ftr-475	525	28	.	.	PUNCT
ftr-475	526	1	69	69	NUM
ftr-475	526	2	.	.	PUNCT
ftr-475	527	1	irc	irc	PROPN
ftr-475	527	2	§	§	PROPN
ftr-475	527	3	860c(b)(1)(e	860c(b)(1)(e	NUM
ftr-475	527	4	)	)	PUNCT
ftr-475	527	5	.	.	PUNCT
ftr-475	528	1	70	70	NUM
ftr-475	528	2	.	.	PUNCT
ftr-475	529	1	this	this	PRON
ftr-475	529	2	is	be	AUX
ftr-475	529	3	consistent	consistent	ADJ
ftr-475	529	4	with	with	ADP
ftr-475	529	5	the	the	DET
ftr-475	529	6	treatment	treatment	NOUN
ftr-475	529	7	of	of	ADP
ftr-475	529	8	net	net	ADJ
ftr-475	529	9	losses	loss	NOUN
ftr-475	529	10	on	on	ADP
ftr-475	529	11	foreclosure	foreclosure	NOUN
ftr-475	529	12	property	property	NOUN
ftr-475	529	13	in	in	ADP
ftr-475	529	14	the	the	DET
ftr-475	529	15	reit	reit	PROPN
ftr-475	529	16	context	context	NOUN
ftr-475	529	17	.	.	PUNCT
ftr-475	530	1	regs	regs	PROPN
ftr-475	530	2	.	.	PUNCT
ftr-475	531	1	§	§	PROPN
ftr-475	531	2	1.857	1.857	NUM
ftr-475	531	3	-	-	SYM
ftr-475	531	4	3(c	3(c	NUM
ftr-475	531	5	)	)	PUNCT
ftr-475	531	6	.	.	PUNCT
ftr-475	532	1	71	71	NUM
ftr-475	532	2	.	.	PUNCT
ftr-475	532	3	regs	regs	PROPN
ftr-475	532	4	.	.	PUNCT
ftr-475	533	1	§	§	PROPN
ftr-475	533	2	1.860c-2(a	1.860c-2(a	NUM
ftr-475	533	3	)	)	PUNCT
ftr-475	533	4	.	.	PUNCT
ftr-475	534	1	72	72	NUM
ftr-475	534	2	.	.	PUNCT
ftr-475	535	1	s.	s.	PROPN
ftr-475	535	2	rep	rep	PROPN
ftr-475	535	3	.	.	PROPN
ftr-475	536	1	no	no	PROPN
ftr-475	536	2	.	.	NOUN
ftr-475	536	3	445	445	NUM
ftr-475	536	4	,	,	PUNCT
ftr-475	536	5	supra	supra	PROPN
ftr-475	536	6	note	note	NOUN
ftr-475	536	7	39	39	NUM
ftr-475	536	8	,	,	PUNCT
ftr-475	536	9	at	at	ADP
ftr-475	536	10	88	88	NUM
ftr-475	536	11	,	,	PUNCT
ftr-475	536	12	reprinted	reprint	VERB
ftr-475	536	13	in	in	ADP
ftr-475	536	14	1988	1988	NUM
ftr-475	536	15	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-475	536	16	.	.	PUNCT
ftr-475	537	1	at	at	ADP
ftr-475	537	2	4607	4607	NUM
ftr-475	537	3	.	.	PUNCT
ftr-475	538	1	73	73	NUM
ftr-475	538	2	.	.	PUNCT
ftr-475	538	3	regs	regs	PROPN
ftr-475	538	4	.	.	PUNCT
ftr-475	539	1	§	§	PROPN
ftr-475	539	2	1.860c-2(b)(3	1.860c-2(b)(3	NUM
ftr-475	539	3	)	)	PUNCT
ftr-475	539	4	.	.	PUNCT
ftr-475	540	1	74	74	NUM
ftr-475	540	2	.	.	PUNCT
ftr-475	541	1	s.	s.	PROPN
ftr-475	541	2	rep	rep	PROPN
ftr-475	541	3	.	.	PROPN
ftr-475	542	1	no	no	PROPN
ftr-475	542	2	.	.	NOUN
ftr-475	542	3	445	445	NUM
ftr-475	542	4	,	,	PUNCT
ftr-475	542	5	supra	supra	PROPN
ftr-475	542	6	note	note	NOUN
ftr-475	542	7	39	39	NUM
ftr-475	542	8	,	,	PUNCT
ftr-475	542	9	at	at	ADP
ftr-475	542	10	88	88	NUM
ftr-475	542	11	,	,	PUNCT
ftr-475	542	12	reprinted	reprint	VERB
ftr-475	542	13	in	in	ADP
ftr-475	542	14	1988	1988	NUM
ftr-475	542	15	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-475	542	16	.	.	PUNCT
ftr-475	543	1	at	at	ADP
ftr-475	543	2	4607	4607	NUM
ftr-475	543	3	.	.	PUNCT
ftr-475	544	1	[	[	X
ftr-475	544	2	vol	vol	NOUN
ftr-475	544	3	2:4	2:4	NUM
ftr-475	544	4	tax	tax	NOUN
ftr-475	544	5	aspects	aspect	NOUN
ftr-475	544	6	of	of	ADP
ftr-475	544	7	remic	remic	ADJ
ftr-475	544	8	residual	residual	ADJ
ftr-475	544	9	interests	interest	NOUN
ftr-475	544	10	history	history	NOUN
ftr-475	544	11	specified	specify	VERB
ftr-475	544	12	that	that	SCONJ
ftr-475	544	13	in	in	ADP
ftr-475	544	14	connection	connection	NOUN
ftr-475	544	15	with	with	ADP
ftr-475	544	16	allowing	allow	VERB
ftr-475	544	17	a	a	DET
ftr-475	544	18	remic	remic	NOUN
ftr-475	544	19	to	to	PART
ftr-475	544	20	treat	treat	VERB
ftr-475	544	21	its	its	PRON
ftr-475	544	22	bad	bad	ADJ
ftr-475	544	23	debts	debt	NOUN
ftr-475	544	24	as	as	ADP
ftr-475	544	25	other	other	ADJ
ftr-475	544	26	than	than	ADP
ftr-475	544	27	"	"	PUNCT
ftr-475	544	28	nonbusiness	nonbusiness	ADJ
ftr-475	544	29	debt	debt	NOUN
ftr-475	544	30	"	"	PUNCT
ftr-475	544	31	and	and	CCONJ
ftr-475	544	32	to	to	PART
ftr-475	544	33	deduct	deduct	VERB
ftr-475	544	34	capital	capital	NOUN
ftr-475	544	35	losses	loss	NOUN
ftr-475	544	36	without	without	ADP
ftr-475	544	37	limitation	limitation	NOUN
ftr-475	544	38	,	,	PUNCT
ftr-475	544	39	regulations	regulation	NOUN
ftr-475	544	40	should	should	AUX
ftr-475	544	41	prevent	prevent	VERB
ftr-475	544	42	individuals	individual	NOUN
ftr-475	544	43	from	from	ADP
ftr-475	544	44	using	use	VERB
ftr-475	544	45	the	the	DET
ftr-475	544	46	remic	remic	ADJ
ftr-475	544	47	election	election	NOUN
ftr-475	544	48	to	to	PART
ftr-475	544	49	circumvent	circumvent	VERB
ftr-475	544	50	the	the	DET
ftr-475	544	51	limitations	limitation	NOUN
ftr-475	544	52	that	that	PRON
ftr-475	544	53	would	would	AUX
ftr-475	544	54	otherwise	otherwise	ADV
ftr-475	544	55	apply	apply	VERB
ftr-475	544	56	to	to	ADP
ftr-475	544	57	them	they	PRON
ftr-475	544	58	with	with	ADP
ftr-475	544	59	respect	respect	NOUN
ftr-475	544	60	to	to	ADP
ftr-475	544	61	these	these	DET
ftr-475	544	62	items.75	items.75	NOUN
ftr-475	544	63	perhaps	perhaps	ADV
ftr-475	544	64	the	the	DET
ftr-475	544	65	irs	irs	PROPN
ftr-475	544	66	decided	decide	VERB
ftr-475	544	67	it	it	PRON
ftr-475	544	68	had	have	VERB
ftr-475	544	69	enough	enough	ADJ
ftr-475	544	70	general	general	ADJ
ftr-475	544	71	tax	tax	NOUN
ftr-475	544	72	avoidance	avoidance	NOUN
ftr-475	544	73	weapons	weapon	NOUN
ftr-475	544	74	in	in	ADP
ftr-475	544	75	its	its	PRON
ftr-475	544	76	arsenal	arsenal	NOUN
ftr-475	544	77	to	to	PART
ftr-475	544	78	attack	attack	VERB
ftr-475	544	79	the	the	DET
ftr-475	544	80	truly	truly	ADV
ftr-475	544	81	abusive	abusive	ADJ
ftr-475	544	82	cases	case	NOUN
ftr-475	544	83	that	that	SCONJ
ftr-475	544	84	it	it	PRON
ftr-475	544	85	declined	decline	VERB
ftr-475	544	86	the	the	DET
ftr-475	544	87	offer	offer	NOUN
ftr-475	544	88	to	to	PART
ftr-475	544	89	issue	issue	VERB
ftr-475	544	90	specific	specific	ADJ
ftr-475	544	91	regulations	regulation	NOUN
ftr-475	544	92	.	.	PUNCT
ftr-475	545	1	individual	individual	ADJ
ftr-475	545	2	taxpayers	taxpayer	NOUN
ftr-475	545	3	,	,	PUNCT
ftr-475	545	4	however	however	ADV
ftr-475	545	5	,	,	PUNCT
ftr-475	545	6	can	can	AUX
ftr-475	545	7	take	take	VERB
ftr-475	545	8	some	some	DET
ftr-475	545	9	comfort	comfort	NOUN
ftr-475	545	10	that	that	PRON
ftr-475	545	11	the	the	DET
ftr-475	545	12	irs	irs	PROPN
ftr-475	545	13	is	be	AUX
ftr-475	545	14	not	not	PART
ftr-475	545	15	likely	likely	ADJ
ftr-475	545	16	to	to	PART
ftr-475	545	17	challenge	challenge	VERB
ftr-475	545	18	a	a	DET
ftr-475	545	19	transaction	transaction	NOUN
ftr-475	545	20	that	that	PRON
ftr-475	545	21	has	have	VERB
ftr-475	545	22	as	as	ADP
ftr-475	545	23	a	a	DET
ftr-475	545	24	collateral	collateral	ADJ
ftr-475	545	25	effect	effect	NOUN
ftr-475	545	26	the	the	DET
ftr-475	545	27	avoidance	avoidance	NOUN
ftr-475	545	28	of	of	ADP
ftr-475	545	29	the	the	DET
ftr-475	545	30	foregoing	forego	VERB
ftr-475	545	31	limitations	limitation	NOUN
ftr-475	545	32	,	,	PUNCT
ftr-475	545	33	assuming	assume	VERB
ftr-475	545	34	the	the	DET
ftr-475	545	35	transaction	transaction	NOUN
ftr-475	545	36	otherwise	otherwise	ADV
ftr-475	545	37	has	have	VERB
ftr-475	545	38	independent	independent	ADJ
ftr-475	545	39	economic	economic	PROPN
ftr-475	545	40	significance.76	significance.76	PROPN
ftr-475	545	41	b.	b.	PROPN
ftr-475	545	42	taking	take	VERB
ftr-475	545	43	into	into	ADP
ftr-475	545	44	account	account	NOUN
ftr-475	545	45	remic	remic	ADJ
ftr-475	545	46	taxable	taxable	ADJ
ftr-475	545	47	income	income	NOUN
ftr-475	545	48	or	or	CCONJ
ftr-475	545	49	net	net	ADJ
ftr-475	545	50	loss	loss	NOUN
ftr-475	545	51	1	1	NUM
ftr-475	545	52	.	.	PUNCT
ftr-475	546	1	in	in	ADP
ftr-475	546	2	general.-once	general.-once	NOUN
ftr-475	546	3	remic	remic	ADJ
ftr-475	546	4	taxable	taxable	ADJ
ftr-475	546	5	income	income	NOUN
ftr-475	546	6	or	or	CCONJ
ftr-475	546	7	net	net	ADJ
ftr-475	546	8	loss	loss	NOUN
ftr-475	546	9	for	for	ADP
ftr-475	546	10	a	a	DET
ftr-475	546	11	taxable	taxable	ADJ
ftr-475	546	12	year	year	NOUN
ftr-475	546	13	has	have	AUX
ftr-475	546	14	been	be	AUX
ftr-475	546	15	determined	determine	VERB
ftr-475	546	16	,	,	PUNCT
ftr-475	546	17	it	it	PRON
ftr-475	546	18	is	be	AUX
ftr-475	546	19	taken	take	VERB
ftr-475	546	20	into	into	ADP
ftr-475	546	21	account	account	NOUN
ftr-475	546	22	by	by	ADP
ftr-475	546	23	a	a	DET
ftr-475	546	24	remic	remic	ADJ
ftr-475	546	25	residual	residual	ADJ
ftr-475	546	26	interest	interest	NOUN
ftr-475	546	27	holder	holder	NOUN
ftr-475	546	28	based	base	VERB
ftr-475	546	29	on	on	ADP
ftr-475	546	30	the	the	DET
ftr-475	546	31	number	number	NOUN
ftr-475	546	32	of	of	ADP
ftr-475	546	33	days	day	NOUN
ftr-475	546	34	in	in	ADP
ftr-475	546	35	the	the	DET
ftr-475	546	36	remic	remic	NOUN
ftr-475	546	37	taxable	taxable	ADJ
ftr-475	546	38	year	year	NOUN
ftr-475	546	39	that	that	PRON
ftr-475	546	40	it	it	PRON
ftr-475	546	41	held	hold	VERB
ftr-475	546	42	the	the	DET
ftr-475	546	43	residual	residual	ADJ
ftr-475	546	44	interest.77	interest.77	NOUN
ftr-475	546	45	the	the	DET
ftr-475	546	46	remic	remic	NOUN
ftr-475	546	47	is	be	AUX
ftr-475	546	48	required	require	VERB
ftr-475	546	49	to	to	PART
ftr-475	546	50	allocate	allocate	VERB
ftr-475	546	51	its	its	PRON
ftr-475	546	52	taxable	taxable	ADJ
ftr-475	546	53	income	income	NOUN
ftr-475	546	54	or	or	CCONJ
ftr-475	546	55	net	net	ADJ
ftr-475	546	56	loss	loss	NOUN
ftr-475	546	57	after	after	ADP
ftr-475	546	58	each	each	DET
ftr-475	546	59	calendar	calendar	NOUN
ftr-475	546	60	quarter	quarter	NOUN
ftr-475	546	61	and	and	CCONJ
ftr-475	546	62	to	to	PART
ftr-475	546	63	provide	provide	VERB
ftr-475	546	64	notice	notice	NOUN
ftr-475	546	65	to	to	ADP
ftr-475	546	66	each	each	DET
ftr-475	546	67	residual	residual	ADJ
ftr-475	546	68	interest	interest	NOUN
ftr-475	546	69	holder	holder	NOUN
ftr-475	546	70	of	of	ADP
ftr-475	546	71	such	such	ADJ
ftr-475	546	72	holder	holder	NOUN
ftr-475	546	73	's	's	PART
ftr-475	546	74	share	share	NOUN
ftr-475	546	75	of	of	ADP
ftr-475	546	76	that	that	DET
ftr-475	546	77	income	income	NOUN
ftr-475	546	78	or	or	CCONJ
ftr-475	546	79	loss.78	loss.78	VERB
ftr-475	546	80	mechanically	mechanically	ADV
ftr-475	546	81	,	,	PUNCT
ftr-475	546	82	the	the	DET
ftr-475	546	83	total	total	ADJ
ftr-475	546	84	income	income	NOUN
ftr-475	546	85	or	or	CCONJ
ftr-475	546	86	loss	loss	NOUN
ftr-475	546	87	for	for	ADP
ftr-475	546	88	the	the	DET
ftr-475	546	89	calendar	calendar	NOUN
ftr-475	546	90	quarter	quarter	NOUN
ftr-475	546	91	is	be	AUX
ftr-475	546	92	allocated	allocate	VERB
ftr-475	546	93	ratably	ratably	ADV
ftr-475	546	94	to	to	ADP
ftr-475	546	95	each	each	DET
ftr-475	546	96	day	day	NOUN
ftr-475	546	97	of	of	ADP
ftr-475	546	98	the	the	DET
ftr-475	546	99	quarter	quarter	NOUN
ftr-475	546	100	and	and	CCONJ
ftr-475	546	101	the	the	DET
ftr-475	546	102	amount	amount	NOUN
ftr-475	546	103	allocated	allocate	VERB
ftr-475	546	104	to	to	ADP
ftr-475	546	105	each	each	DET
ftr-475	546	106	day	day	NOUN
ftr-475	546	107	is	be	AUX
ftr-475	546	108	then	then	ADV
ftr-475	546	109	allocated	allocate	VERB
ftr-475	546	110	proportionately	proportionately	ADV
ftr-475	546	111	among	among	ADP
ftr-475	546	112	the	the	DET
ftr-475	546	113	residual	residual	ADJ
ftr-475	546	114	holders	holder	NOUN
ftr-475	546	115	.	.	PUNCT
ftr-475	547	1	9	9	NUM
ftr-475	547	2	as	as	ADP
ftr-475	547	3	in	in	ADP
ftr-475	547	4	the	the	DET
ftr-475	547	5	case	case	NOUN
ftr-475	547	6	of	of	ADP
ftr-475	547	7	a	a	DET
ftr-475	547	8	partnership	partnership	NOUN
ftr-475	547	9	,	,	PUNCT
ftr-475	547	10	the	the	DET
ftr-475	547	11	residual	residual	ADJ
ftr-475	547	12	interest	interest	NOUN
ftr-475	547	13	holder	holder	NOUN
ftr-475	547	14	takes	take	VERB
ftr-475	547	15	into	into	ADP
ftr-475	547	16	account	account	NOUN
ftr-475	547	17	its	its	PRON
ftr-475	547	18	share	share	NOUN
ftr-475	547	19	of	of	ADP
ftr-475	547	20	remic	remic	ADJ
ftr-475	547	21	income	income	NOUN
ftr-475	547	22	or	or	CCONJ
ftr-475	547	23	loss	loss	NOUN
ftr-475	547	24	in	in	ADP
ftr-475	547	25	computing	compute	VERB
ftr-475	547	26	its	its	PRON
ftr-475	547	27	tax	tax	NOUN
ftr-475	547	28	liability	liability	NOUN
ftr-475	547	29	,	,	PUNCT
ftr-475	547	30	regardless	regardless	ADV
ftr-475	547	31	of	of	ADP
ftr-475	547	32	whether	whether	SCONJ
ftr-475	547	33	any	any	DET
ftr-475	547	34	actual	actual	ADJ
ftr-475	547	35	distributions	distribution	NOUN
ftr-475	547	36	are	be	AUX
ftr-475	547	37	received	receive	VERB
ftr-475	547	38	.	.	PUNCT
ftr-475	548	1	the	the	DET
ftr-475	548	2	amount	amount	NOUN
ftr-475	548	3	taken	take	VERB
ftr-475	548	4	75	75	NUM
ftr-475	548	5	.	.	PUNCT
ftr-475	549	1	i	i	PRON
ftr-475	549	2	d.	d.	PROPN
ftr-475	549	3	76	76	NUM
ftr-475	549	4	.	.	PUNCT
ftr-475	550	1	the	the	DET
ftr-475	550	2	legislative	legislative	ADJ
ftr-475	550	3	history	history	NOUN
ftr-475	550	4	also	also	ADV
ftr-475	550	5	specified	specify	VERB
ftr-475	550	6	that	that	SCONJ
ftr-475	550	7	a	a	DET
ftr-475	550	8	remic	remic	NOUN
ftr-475	550	9	should	should	AUX
ftr-475	550	10	not	not	PART
ftr-475	550	11	be	be	AUX
ftr-475	550	12	allowed	allow	VERB
ftr-475	550	13	a	a	DET
ftr-475	550	14	dividends	dividend	NOUN
ftr-475	550	15	received	receive	VERB
ftr-475	550	16	deduction	deduction	NOUN
ftr-475	550	17	,	,	PUNCT
ftr-475	550	18	but	but	CCONJ
ftr-475	550	19	this	this	PRON
ftr-475	550	20	is	be	AUX
ftr-475	550	21	not	not	PART
ftr-475	550	22	reflected	reflect	VERB
ftr-475	550	23	in	in	ADP
ftr-475	550	24	the	the	DET
ftr-475	550	25	regulations	regulation	NOUN
ftr-475	550	26	.	.	PUNCT
ftr-475	551	1	s.	s.	PROPN
ftr-475	551	2	rep	rep	PROPN
ftr-475	551	3	.	.	PROPN
ftr-475	552	1	no	no	PROPN
ftr-475	552	2	.	.	NOUN
ftr-475	552	3	445	445	NUM
ftr-475	552	4	,	,	PUNCT
ftr-475	552	5	supra	supra	PROPN
ftr-475	552	6	note	note	NOUN
ftr-475	552	7	39	39	NUM
ftr-475	552	8	,	,	PUNCT
ftr-475	552	9	at	at	ADP
ftr-475	552	10	88	88	NUM
ftr-475	552	11	,	,	PUNCT
ftr-475	552	12	reprinted	reprint	VERB
ftr-475	552	13	in	in	ADP
ftr-475	552	14	1988	1988	NUM
ftr-475	552	15	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-475	552	16	.	.	PUNCT
ftr-475	553	1	at	at	ADP
ftr-475	553	2	4607	4607	NUM
ftr-475	553	3	.	.	PUNCT
ftr-475	554	1	the	the	DET
ftr-475	554	2	service	service	NOUN
ftr-475	554	3	,	,	PUNCT
ftr-475	554	4	however	however	ADV
ftr-475	554	5	,	,	PUNCT
ftr-475	554	6	may	may	AUX
ftr-475	554	7	have	have	AUX
ftr-475	554	8	realized	realize	VERB
ftr-475	554	9	that	that	SCONJ
ftr-475	554	10	the	the	DET
ftr-475	554	11	legislative	legislative	ADJ
ftr-475	554	12	history	history	NOUN
ftr-475	554	13	's	's	PART
ftr-475	554	14	concern	concern	NOUN
ftr-475	554	15	is	be	AUX
ftr-475	554	16	misplaced	misplace	VERB
ftr-475	554	17	.	.	PUNCT
ftr-475	555	1	a	a	DET
ftr-475	555	2	reic	reic	NOUN
ftr-475	555	3	is	be	AUX
ftr-475	555	4	required	require	VERB
ftr-475	555	5	to	to	PART
ftr-475	555	6	compute	compute	VERB
ftr-475	555	7	its	its	PRON
ftr-475	555	8	income	income	NOUN
ftr-475	555	9	as	as	SCONJ
ftr-475	555	10	if	if	SCONJ
ftr-475	555	11	it	it	PRON
ftr-475	555	12	were	be	AUX
ftr-475	555	13	an	an	DET
ftr-475	555	14	individual	individual	NOUN
ftr-475	555	15	and	and	CCONJ
ftr-475	555	16	a	a	DET
ftr-475	555	17	dividends	dividend	NOUN
ftr-475	555	18	received	receive	VERB
ftr-475	555	19	deduction	deduction	NOUN
ftr-475	555	20	is	be	AUX
ftr-475	555	21	only	only	ADV
ftr-475	555	22	available	available	ADJ
ftr-475	555	23	for	for	ADP
ftr-475	555	24	corporate	corporate	ADJ
ftr-475	555	25	shareholders	shareholder	NOUN
ftr-475	555	26	.	.	PUNCT
ftr-475	556	1	see	see	VERB
ftr-475	556	2	irc	irc	PROPN
ftr-475	556	3	§	§	PROPN
ftr-475	556	4	860a(a	860a(a	PROPN
ftr-475	556	5	)	)	PUNCT
ftr-475	556	6	(	(	PUNCT
ftr-475	556	7	stating	state	VERB
ftr-475	556	8	that	that	SCONJ
ftr-475	556	9	a	a	DET
ftr-475	556	10	remic	remic	NOUN
ftr-475	556	11	is	be	AUX
ftr-475	556	12	not	not	PART
ftr-475	556	13	treated	treat	VERB
ftr-475	556	14	as	as	ADP
ftr-475	556	15	a	a	DET
ftr-475	556	16	corporation	corporation	NOUN
ftr-475	556	17	for	for	ADP
ftr-475	556	18	federal	federal	ADJ
ftr-475	556	19	income	income	NOUN
ftr-475	556	20	tax	tax	NOUN
ftr-475	556	21	purposes	purpose	NOUN
ftr-475	556	22	)	)	PUNCT
ftr-475	556	23	.	.	PUNCT
ftr-475	557	1	77	77	NUM
ftr-475	557	2	.	.	PUNCT
ftr-475	558	1	irc	irc	PROPN
ftr-475	558	2	§	§	PROPN
ftr-475	558	3	860c(a)(1	860c(a)(1	PROPN
ftr-475	558	4	)	)	PUNCT
ftr-475	558	5	.	.	PUNCT
ftr-475	559	1	78	78	NUM
ftr-475	559	2	.	.	PUNCT
ftr-475	559	3	regs	regs	PROPN
ftr-475	559	4	.	.	PUNCT
ftr-475	560	1	§	§	PROPN
ftr-475	560	2	1.860f-4(e)(l)(i	1.860f-4(e)(l)(i	NUM
ftr-475	560	3	)	)	PUNCT
ftr-475	560	4	.	.	PUNCT
ftr-475	561	1	notice	notice	NOUN
ftr-475	561	2	is	be	AUX
ftr-475	561	3	provided	provide	VERB
ftr-475	561	4	on	on	ADP
ftr-475	561	5	schedule	schedule	NOUN
ftr-475	561	6	q	q	NOUN
ftr-475	561	7	of	of	ADP
ftr-475	561	8	form	form	NOUN
ftr-475	561	9	1066	1066	NUM
ftr-475	561	10	,	,	PUNCT
ftr-475	561	11	which	which	PRON
ftr-475	561	12	must	must	AUX
ftr-475	561	13	be	be	AUX
ftr-475	561	14	delivered	deliver	VERB
ftr-475	561	15	to	to	ADP
ftr-475	561	16	each	each	DET
ftr-475	561	17	residual	residual	ADJ
ftr-475	561	18	interest	interest	NOUN
ftr-475	561	19	holder	holder	NOUN
ftr-475	561	20	no	no	ADV
ftr-475	561	21	later	later	ADV
ftr-475	561	22	than	than	ADP
ftr-475	561	23	the	the	DET
ftr-475	561	24	last	last	ADJ
ftr-475	561	25	day	day	NOUN
ftr-475	561	26	of	of	ADP
ftr-475	561	27	the	the	DET
ftr-475	561	28	month	month	NOUN
ftr-475	561	29	following	follow	VERB
ftr-475	561	30	the	the	DET
ftr-475	561	31	close	close	NOUN
ftr-475	561	32	of	of	ADP
ftr-475	561	33	the	the	DET
ftr-475	561	34	calendar	calendar	NOUN
ftr-475	561	35	quarter	quarter	NOUN
ftr-475	561	36	.	.	PUNCT
ftr-475	562	1	i	i	PRON
ftr-475	562	2	d.	d.	PROPN
ftr-475	562	3	the	the	DET
ftr-475	562	4	remic	remic	PROPN
ftr-475	562	5	is	be	AUX
ftr-475	562	6	permitted	permit	VERB
ftr-475	562	7	to	to	PART
ftr-475	562	8	use	use	VERB
ftr-475	562	9	any	any	DET
ftr-475	562	10	reasonable	reasonable	ADJ
ftr-475	562	11	counting	counting	NOUN
ftr-475	562	12	convention	convention	NOUN
ftr-475	562	13	in	in	ADP
ftr-475	562	14	allocating	allocate	VERB
ftr-475	562	15	income	income	NOUN
ftr-475	562	16	or	or	CCONJ
ftr-475	562	17	loss	loss	NOUN
ftr-475	562	18	,	,	PUNCT
ftr-475	562	19	such	such	ADJ
ftr-475	562	20	as	as	ADP
ftr-475	562	21	30	30	NUM
ftr-475	562	22	days	day	NOUN
ftr-475	562	23	per	per	ADP
ftr-475	562	24	month	month	NOUN
ftr-475	562	25	,	,	PUNCT
ftr-475	562	26	or	or	CCONJ
ftr-475	562	27	90	90	NUM
ftr-475	562	28	days	day	NOUN
ftr-475	562	29	per	per	ADP
ftr-475	562	30	quarter	quarter	NOUN
ftr-475	562	31	,	,	PUNCT
ftr-475	562	32	or	or	CCONJ
ftr-475	562	33	360	360	NUM
ftr-475	562	34	days	day	NOUN
ftr-475	562	35	per	per	ADP
ftr-475	562	36	year	year	NOUN
ftr-475	562	37	.	.	PUNCT
ftr-475	563	1	regs	regs	PROPN
ftr-475	563	2	.	.	PUNCT
ftr-475	564	1	§	§	PROPN
ftr-475	564	2	1.860c-1(c	1.860c-1(c	NUM
ftr-475	564	3	)	)	PUNCT
ftr-475	564	4	.	.	PUNCT
ftr-475	565	1	79	79	NUM
ftr-475	565	2	.	.	PUNCT
ftr-475	566	1	irc	irc	PROPN
ftr-475	566	2	§	§	PROPN
ftr-475	566	3	860c(a)(2	860c(a)(2	NUM
ftr-475	566	4	)	)	PUNCT
ftr-475	566	5	.	.	PUNCT
ftr-475	567	1	the	the	DET
ftr-475	567	2	statute	statute	NOUN
ftr-475	567	3	thus	thus	ADV
ftr-475	567	4	expressly	expressly	ADV
ftr-475	567	5	prohibits	prohibit	VERB
ftr-475	567	6	any	any	DET
ftr-475	567	7	special	special	ADJ
ftr-475	567	8	allocation	allocation	NOUN
ftr-475	567	9	of	of	ADP
ftr-475	567	10	income	income	NOUN
ftr-475	567	11	or	or	CCONJ
ftr-475	567	12	losses	loss	NOUN
ftr-475	567	13	among	among	ADP
ftr-475	567	14	residual	residual	ADJ
ftr-475	567	15	holders	holder	NOUN
ftr-475	567	16	,	,	PUNCT
ftr-475	567	17	although	although	SCONJ
ftr-475	567	18	,	,	PUNCT
ftr-475	567	19	even	even	ADV
ftr-475	567	20	absent	absent	ADJ
ftr-475	567	21	this	this	DET
ftr-475	567	22	language	language	NOUN
ftr-475	567	23	,	,	PUNCT
ftr-475	567	24	a	a	DET
ftr-475	567	25	special	special	ADJ
ftr-475	567	26	allocation	allocation	NOUN
ftr-475	567	27	would	would	AUX
ftr-475	567	28	likely	likely	ADV
ftr-475	567	29	give	give	VERB
ftr-475	567	30	rise	rise	NOUN
ftr-475	567	31	to	to	ADP
ftr-475	567	32	an	an	DET
ftr-475	567	33	impermissible	impermissible	ADJ
ftr-475	567	34	second	second	ADJ
ftr-475	567	35	class	class	NOUN
ftr-475	567	36	of	of	ADP
ftr-475	567	37	residual	residual	ADJ
ftr-475	567	38	interests	interest	NOUN
ftr-475	567	39	.	.	PUNCT
ftr-475	568	1	19941	19941	NUM
ftr-475	568	2	florida	florida	PROPN
ftr-475	568	3	tax	tax	PROPN
ftr-475	568	4	review	review	NOUN
ftr-475	568	5	into	into	ADP
ftr-475	568	6	account	account	NOUN
ftr-475	568	7	is	be	AUX
ftr-475	568	8	treated	treat	VERB
ftr-475	568	9	as	as	ADP
ftr-475	568	10	ordinary	ordinary	ADJ
ftr-475	568	11	income	income	NOUN
ftr-475	568	12	(	(	PUNCT
ftr-475	568	13	or	or	CCONJ
ftr-475	568	14	loss	loss	NOUN
ftr-475	568	15	)	)	PUNCT
ftr-475	568	16	.	.	PUNCT
ftr-475	568	17	"	"	PUNCT
ftr-475	569	1	when	when	SCONJ
ftr-475	569	2	actual	actual	ADJ
ftr-475	569	3	distributions	distribution	NOUN
ftr-475	569	4	are	be	AUX
ftr-475	569	5	received	receive	VERB
ftr-475	569	6	,	,	PUNCT
ftr-475	569	7	they	they	PRON
ftr-475	569	8	generally	generally	ADV
ftr-475	569	9	are	be	AUX
ftr-475	569	10	not	not	PART
ftr-475	569	11	included	include	VERB
ftr-475	569	12	in	in	ADP
ftr-475	569	13	taxable	taxable	ADJ
ftr-475	569	14	income	income	NOUN
ftr-475	569	15	,	,	PUNCT
ftr-475	569	16	but	but	CCONJ
ftr-475	569	17	rather	rather	ADV
ftr-475	569	18	reduce	reduce	VERB
ftr-475	569	19	the	the	DET
ftr-475	569	20	holder	holder	NOUN
ftr-475	569	21	's	's	PART
ftr-475	569	22	basis	basis	NOUN
ftr-475	569	23	in	in	ADP
ftr-475	569	24	the	the	DET
ftr-475	569	25	residual	residual	ADJ
ftr-475	569	26	interest.8	interest.8	NOUN
ftr-475	569	27	however	however	ADV
ftr-475	569	28	,	,	PUNCT
ftr-475	569	29	as	as	ADP
ftr-475	569	30	in	in	ADP
ftr-475	569	31	the	the	DET
ftr-475	569	32	case	case	NOUN
ftr-475	569	33	of	of	ADP
ftr-475	569	34	a	a	DET
ftr-475	569	35	partnership	partnership	NOUN
ftr-475	569	36	,	,	PUNCT
ftr-475	569	37	if	if	SCONJ
ftr-475	569	38	distributions	distribution	NOUN
ftr-475	569	39	do	do	AUX
ftr-475	569	40	exceed	exceed	VERB
ftr-475	569	41	basis	basis	NOUN
ftr-475	569	42	,	,	PUNCT
ftr-475	569	43	the	the	DET
ftr-475	569	44	excess	excess	NOUN
ftr-475	569	45	is	be	AUX
ftr-475	569	46	treated	treat	VERB
ftr-475	569	47	as	as	ADP
ftr-475	569	48	gain	gain	NOUN
ftr-475	569	49	from	from	ADP
ftr-475	569	50	the	the	DET
ftr-475	569	51	sale	sale	NOUN
ftr-475	569	52	or	or	CCONJ
ftr-475	569	53	exchange	exchange	NOUN
ftr-475	569	54	of	of	ADP
ftr-475	569	55	the	the	DET
ftr-475	569	56	residual	residual	ADJ
ftr-475	569	57	interest	interest	NOUN
ftr-475	569	58	and	and	CCONJ
ftr-475	569	59	such	such	ADJ
ftr-475	569	60	gain	gain	NOUN
ftr-475	569	61	generally	generally	ADV
ftr-475	569	62	would	would	AUX
ftr-475	569	63	be	be	AUX
ftr-475	569	64	capital	capital	NOUN
ftr-475	569	65	gain	gain	NOUN
ftr-475	569	66	.	.	PUNCT
ftr-475	570	1	2	2	NUM
ftr-475	570	2	special	special	ADJ
ftr-475	570	3	rules	rule	NOUN
ftr-475	570	4	apply	apply	VERB
ftr-475	570	5	to	to	ADP
ftr-475	570	6	net	net	ADJ
ftr-475	570	7	losses	loss	NOUN
ftr-475	570	8	allocated	allocate	VERB
ftr-475	570	9	to	to	ADP
ftr-475	570	10	a	a	DET
ftr-475	570	11	residual	residual	ADJ
ftr-475	570	12	interest	interest	NOUN
ftr-475	570	13	holder	holder	NOUN
ftr-475	570	14	.	.	PUNCT
ftr-475	571	1	similar	similar	ADJ
ftr-475	571	2	to	to	ADP
ftr-475	571	3	a	a	DET
ftr-475	571	4	partnership	partnership	NOUN
ftr-475	571	5	,	,	PUNCT
ftr-475	571	6	a	a	DET
ftr-475	571	7	holder	holder	NOUN
ftr-475	571	8	may	may	AUX
ftr-475	571	9	not	not	PART
ftr-475	571	10	take	take	VERB
ftr-475	571	11	into	into	ADP
ftr-475	571	12	account	account	NOUN
ftr-475	571	13	its	its	PRON
ftr-475	571	14	share	share	NOUN
ftr-475	571	15	of	of	ADP
ftr-475	571	16	net	net	ADJ
ftr-475	571	17	losses	loss	NOUN
ftr-475	571	18	for	for	ADP
ftr-475	571	19	the	the	DET
ftr-475	571	20	quarter	quarter	NOUN
ftr-475	571	21	to	to	ADP
ftr-475	571	22	the	the	DET
ftr-475	571	23	extent	extent	NOUN
ftr-475	571	24	that	that	SCONJ
ftr-475	571	25	the	the	DET
ftr-475	571	26	losses	loss	NOUN
ftr-475	571	27	exceed	exceed	VERB
ftr-475	571	28	the	the	DET
ftr-475	571	29	holder	holder	NOUN
ftr-475	571	30	's	's	PART
ftr-475	571	31	adjusted	adjust	VERB
ftr-475	571	32	basis	basis	NOUN
ftr-475	571	33	in	in	ADP
ftr-475	571	34	its	its	PRON
ftr-475	571	35	residual	residual	ADJ
ftr-475	571	36	interest	interest	NOUN
ftr-475	571	37	as	as	ADP
ftr-475	571	38	of	of	ADP
ftr-475	571	39	the	the	DET
ftr-475	571	40	close	close	NOUN
ftr-475	571	41	of	of	ADP
ftr-475	571	42	that	that	PRON
ftr-475	571	43	quarter.83	quarter.83	ADV
ftr-475	571	44	any	any	DET
ftr-475	571	45	loss	loss	NOUN
ftr-475	571	46	disallowed	disallow	VERB
ftr-475	571	47	because	because	SCONJ
ftr-475	571	48	of	of	ADP
ftr-475	571	49	insufficient	insufficient	ADJ
ftr-475	571	50	basis	basis	NOUN
ftr-475	571	51	may	may	AUX
ftr-475	571	52	be	be	AUX
ftr-475	571	53	carried	carry	VERB
ftr-475	571	54	forward	forward	ADV
ftr-475	571	55	indefinitely	indefinitely	ADV
ftr-475	571	56	by	by	ADP
ftr-475	571	57	the	the	DET
ftr-475	571	58	holder	holder	NOUN
ftr-475	571	59	to	to	ADP
ftr-475	571	60	succeeding	succeed	VERB
ftr-475	571	61	quarters	quarter	NOUN
ftr-475	571	62	.	.	PUNCT
ftr-475	571	63	'	'	PUNCT
ftr-475	572	1	as	as	SCONJ
ftr-475	572	2	noted	note	VERB
ftr-475	572	3	above	above	ADV
ftr-475	572	4	,	,	PUNCT
ftr-475	572	5	losses	loss	NOUN
ftr-475	572	6	can	can	AUX
ftr-475	572	7	not	not	PART
ftr-475	572	8	be	be	AUX
ftr-475	572	9	carried	carry	VERB
ftr-475	572	10	over	over	ADP
ftr-475	572	11	by	by	ADP
ftr-475	572	12	the	the	DET
ftr-475	572	13	remic	remic	NOUN
ftr-475	572	14	and	and	CCONJ
ftr-475	572	15	used	use	VERB
ftr-475	572	16	to	to	PART
ftr-475	572	17	offset	offset	VERB
ftr-475	572	18	its	its	PRON
ftr-475	572	19	income	income	NOUN
ftr-475	572	20	in	in	ADP
ftr-475	572	21	future	future	ADJ
ftr-475	572	22	periods	period	NOUN
ftr-475	572	23	.	.	PUNCT
ftr-475	573	1	any	any	DET
ftr-475	573	2	disallowed	disallow	VERB
ftr-475	573	3	losses	loss	NOUN
ftr-475	573	4	that	that	PRON
ftr-475	573	5	remain	remain	VERB
ftr-475	573	6	at	at	ADP
ftr-475	573	7	the	the	DET
ftr-475	573	8	time	time	NOUN
ftr-475	573	9	a	a	DET
ftr-475	573	10	residual	residual	ADJ
ftr-475	573	11	interest	interest	NOUN
ftr-475	573	12	is	be	AUX
ftr-475	573	13	disposed	dispose	VERB
ftr-475	573	14	of	of	ADP
ftr-475	573	15	or	or	CCONJ
ftr-475	573	16	retired	retire	VERB
ftr-475	573	17	disappear	disappear	VERB
ftr-475	573	18	unused	unused	ADJ
ftr-475	573	19	.	.	PUNCT
ftr-475	574	1	one	one	NUM
ftr-475	574	2	problem	problem	NOUN
ftr-475	574	3	with	with	ADP
ftr-475	574	4	the	the	DET
ftr-475	574	5	foregoing	forego	VERB
ftr-475	574	6	scheme	scheme	NOUN
ftr-475	574	7	is	be	AUX
ftr-475	574	8	the	the	DET
ftr-475	574	9	uncertain	uncertain	ADJ
ftr-475	574	10	relationship	relationship	NOUN
ftr-475	574	11	of	of	ADP
ftr-475	574	12	distributions	distribution	NOUN
ftr-475	574	13	on	on	ADP
ftr-475	574	14	a	a	DET
ftr-475	574	15	residual	residual	ADJ
ftr-475	574	16	interest	interest	NOUN
ftr-475	574	17	to	to	ADP
ftr-475	574	18	a	a	DET
ftr-475	574	19	holder	holder	NOUN
ftr-475	574	20	's	's	PART
ftr-475	574	21	basis	basis	NOUN
ftr-475	574	22	in	in	ADP
ftr-475	574	23	a	a	DET
ftr-475	574	24	residual	residual	ADJ
ftr-475	574	25	interest	interest	NOUN
ftr-475	574	26	.	.	PUNCT
ftr-475	575	1	in	in	ADP
ftr-475	575	2	particular	particular	ADJ
ftr-475	575	3	,	,	PUNCT
ftr-475	575	4	distributions	distribution	NOUN
ftr-475	575	5	can	can	AUX
ftr-475	575	6	occur	occur	VERB
ftr-475	575	7	at	at	ADP
ftr-475	575	8	any	any	DET
ftr-475	575	9	time	time	NOUN
ftr-475	575	10	during	during	ADP
ftr-475	575	11	a	a	DET
ftr-475	575	12	taxable	taxable	ADJ
ftr-475	575	13	year	year	NOUN
ftr-475	575	14	,	,	PUNCT
ftr-475	575	15	but	but	CCONJ
ftr-475	575	16	basis	basis	NOUN
ftr-475	575	17	adjustments	adjustment	NOUN
ftr-475	575	18	(	(	PUNCT
ftr-475	575	19	based	base	VERB
ftr-475	575	20	as	as	SCONJ
ftr-475	575	21	they	they	PRON
ftr-475	575	22	are	be	AUX
ftr-475	575	23	on	on	ADP
ftr-475	575	24	net	net	ADJ
ftr-475	575	25	income	income	NOUN
ftr-475	575	26	or	or	CCONJ
ftr-475	575	27	loss	loss	NOUN
ftr-475	575	28	)	)	PUNCT
ftr-475	575	29	can	can	AUX
ftr-475	575	30	be	be	AUX
ftr-475	575	31	triggered	trigger	VERB
ftr-475	575	32	no	no	ADV
ftr-475	575	33	earlier	early	ADV
ftr-475	575	34	than	than	ADP
ftr-475	575	35	the	the	DET
ftr-475	575	36	end	end	NOUN
ftr-475	575	37	of	of	ADP
ftr-475	575	38	calendar	calendar	NOUN
ftr-475	575	39	quarters	quarter	NOUN
ftr-475	575	40	.	.	PUNCT
ftr-475	576	1	logically	logically	ADV
ftr-475	576	2	,	,	PUNCT
ftr-475	576	3	the	the	DET
ftr-475	576	4	determination	determination	NOUN
ftr-475	576	5	of	of	ADP
ftr-475	576	6	whether	whether	SCONJ
ftr-475	576	7	a	a	DET
ftr-475	576	8	distribution	distribution	NOUN
ftr-475	576	9	triggers	trigger	NOUN
ftr-475	576	10	gain	gain	VERB
ftr-475	576	11	recognition	recognition	NOUN
ftr-475	576	12	should	should	AUX
ftr-475	576	13	be	be	AUX
ftr-475	576	14	suspended	suspend	VERB
ftr-475	576	15	pending	pende	VERB
ftr-475	576	16	the	the	DET
ftr-475	576	17	end	end	NOUN
ftr-475	576	18	of	of	ADP
ftr-475	576	19	the	the	DET
ftr-475	576	20	calendar	calendar	NOUN
ftr-475	576	21	during	during	ADP
ftr-475	576	22	which	which	PRON
ftr-475	576	23	the	the	DET
ftr-475	576	24	distribution	distribution	NOUN
ftr-475	576	25	,	,	PUNCT
ftr-475	576	26	but	but	CCONJ
ftr-475	576	27	the	the	DET
ftr-475	576	28	answer	answer	NOUN
ftr-475	576	29	is	be	AUX
ftr-475	576	30	not	not	PART
ftr-475	576	31	entirely	entirely	ADV
ftr-475	576	32	clear	clear	ADJ
ftr-475	576	33	.	.	PUNCT
ftr-475	577	1	this	this	DET
ftr-475	577	2	point	point	NOUN
ftr-475	577	3	is	be	AUX
ftr-475	577	4	addressed	address	VERB
ftr-475	577	5	in	in	ADP
ftr-475	577	6	detail	detail	NOUN
ftr-475	577	7	in	in	ADP
ftr-475	577	8	part	part	NOUN
ftr-475	577	9	iv.b.3	iv.b.3	NOUN
ftr-475	577	10	,	,	PUNCT
ftr-475	577	11	which	which	PRON
ftr-475	577	12	discusses	discuss	VERB
ftr-475	577	13	the	the	DET
ftr-475	577	14	holder	holder	NOUN
ftr-475	577	15	's	's	PART
ftr-475	577	16	basis	basis	NOUN
ftr-475	577	17	in	in	ADP
ftr-475	577	18	a	a	DET
ftr-475	577	19	residual	residual	ADJ
ftr-475	577	20	interest	interest	NOUN
ftr-475	577	21	.	.	PUNCT
ftr-475	578	1	2	2	X
ftr-475	578	2	.	.	X
ftr-475	578	3	character	character	NOUN
ftr-475	578	4	of	of	ADP
ftr-475	578	5	remic	remic	ADJ
ftr-475	578	6	income	income	NOUN
ftr-475	578	7	and	and	CCONJ
ftr-475	578	8	losses.-as	losses.-as	PRON
ftr-475	578	9	noted	note	VERB
ftr-475	578	10	above	above	ADV
ftr-475	579	1	,	,	PUNCT
ftr-475	579	2	the	the	DET
ftr-475	579	3	statute	statute	NOUN
ftr-475	579	4	provides	provide	VERB
ftr-475	579	5	that	that	SCONJ
ftr-475	579	6	a	a	DET
ftr-475	579	7	residual	residual	ADJ
ftr-475	579	8	interest	interest	NOUN
ftr-475	579	9	holder	holder	NOUN
ftr-475	579	10	's	's	PART
ftr-475	579	11	share	share	NOUN
ftr-475	579	12	of	of	ADP
ftr-475	579	13	remic	remic	ADJ
ftr-475	579	14	taxable	taxable	ADJ
ftr-475	579	15	income	income	NOUN
ftr-475	579	16	or	or	CCONJ
ftr-475	579	17	net	net	ADJ
ftr-475	579	18	loss	loss	NOUN
ftr-475	579	19	shall	shall	AUX
ftr-475	579	20	be	be	AUX
ftr-475	579	21	treated	treat	VERB
ftr-475	579	22	as	as	ADP
ftr-475	579	23	an	an	DET
ftr-475	579	24	item	item	NOUN
ftr-475	579	25	of	of	ADP
ftr-475	579	26	ordinary	ordinary	ADJ
ftr-475	579	27	income	income	NOUN
ftr-475	579	28	or	or	CCONJ
ftr-475	579	29	loss	loss	NOUN
ftr-475	579	30	.	.	PUNCT
ftr-475	580	1	although	although	SCONJ
ftr-475	580	2	that	that	DET
ftr-475	580	3	designation	designation	NOUN
ftr-475	580	4	is	be	AUX
ftr-475	580	5	helpful	helpful	ADJ
ftr-475	580	6	in	in	ADP
ftr-475	580	7	distinguishing	distinguish	VERB
ftr-475	580	8	such	such	ADJ
ftr-475	580	9	items	item	NOUN
ftr-475	580	10	from	from	ADP
ftr-475	580	11	capital	capital	NOUN
ftr-475	580	12	gains	gain	NOUN
ftr-475	580	13	or	or	CCONJ
ftr-475	580	14	losses	loss	NOUN
ftr-475	580	15	,	,	PUNCT
ftr-475	580	16	for	for	ADP
ftr-475	580	17	many	many	ADJ
ftr-475	580	18	purposes	purpose	NOUN
ftr-475	580	19	under	under	ADP
ftr-475	580	20	the	the	DET
ftr-475	580	21	code	code	NOUN
ftr-475	580	22	one	one	PRON
ftr-475	580	23	must	must	AUX
ftr-475	580	24	further	far	ADV
ftr-475	580	25	determine	determine	VERB
ftr-475	580	26	whether	whether	SCONJ
ftr-475	580	27	an	an	DET
ftr-475	580	28	item	item	NOUN
ftr-475	580	29	of	of	ADP
ftr-475	580	30	ordinary	ordinary	ADJ
ftr-475	580	31	income	income	NOUN
ftr-475	580	32	or	or	CCONJ
ftr-475	580	33	loss	loss	NOUN
ftr-475	580	34	is	be	AUX
ftr-475	580	35	of	of	ADP
ftr-475	580	36	a	a	DET
ftr-475	580	37	specific	specific	ADJ
ftr-475	580	38	type	type	NOUN
ftr-475	580	39	or	or	CCONJ
ftr-475	580	40	not	not	PART
ftr-475	580	41	.	.	PUNCT
ftr-475	581	1	80	80	NUM
ftr-475	581	2	.	.	PUNCT
ftr-475	582	1	irc	irc	PROPN
ftr-475	582	2	§	§	PROPN
ftr-475	582	3	860c(e)(1	860c(e)(1	PROPN
ftr-475	582	4	)	)	PUNCT
ftr-475	582	5	.	.	PUNCT
ftr-475	583	1	the	the	DET
ftr-475	583	2	loss	loss	NOUN
ftr-475	583	3	is	be	AUX
ftr-475	583	4	taken	take	VERB
ftr-475	583	5	into	into	ADP
ftr-475	583	6	account	account	NOUN
ftr-475	583	7	as	as	ADP
ftr-475	583	8	an	an	DET
ftr-475	583	9	ordinary	ordinary	ADJ
ftr-475	583	10	deduction	deduction	NOUN
ftr-475	583	11	.	.	PUNCT
ftr-475	584	1	foreign	foreign	ADJ
ftr-475	584	2	taxpayers	taxpayer	NOUN
ftr-475	584	3	that	that	PRON
ftr-475	584	4	are	be	AUX
ftr-475	584	5	not	not	PART
ftr-475	584	6	taxable	taxable	ADJ
ftr-475	584	7	on	on	ADP
ftr-475	584	8	net	net	ADJ
ftr-475	584	9	income	income	NOUN
ftr-475	584	10	would	would	AUX
ftr-475	584	11	therefore	therefore	ADV
ftr-475	584	12	receive	receive	VERB
ftr-475	584	13	no	no	DET
ftr-475	584	14	benefit	benefit	NOUN
ftr-475	584	15	from	from	ADP
ftr-475	584	16	this	this	DET
ftr-475	584	17	deduction	deduction	NOUN
ftr-475	584	18	.	.	PUNCT
ftr-475	585	1	see	see	VERB
ftr-475	585	2	regs	reg	NOUN
ftr-475	585	3	.	.	PUNCT
ftr-475	586	1	§	§	PROPN
ftr-475	586	2	§	§	PROPN
ftr-475	586	3	1.871	1.871	NUM
ftr-475	586	4	-	-	PUNCT
ftr-475	586	5	7(a)(3	7(a)(3	NUM
ftr-475	586	6	)	)	PUNCT
ftr-475	586	7	,	,	PUNCT
ftr-475	586	8	1.881	1.881	NUM
ftr-475	586	9	-	-	SYM
ftr-475	586	10	2(a)(3	2(a)(3	NUM
ftr-475	586	11	)	)	PUNCT
ftr-475	586	12	.	.	PUNCT
ftr-475	587	1	81	81	NUM
ftr-475	587	2	.	.	PUNCT
ftr-475	588	1	irc	irc	PROPN
ftr-475	588	2	§	§	PROPN
ftr-475	588	3	860c(c	860c(c	PROPN
ftr-475	588	4	)	)	PUNCT
ftr-475	588	5	,	,	PUNCT
ftr-475	588	6	(	(	PUNCT
ftr-475	588	7	d)(2	d)(2	X
ftr-475	588	8	)	)	PUNCT
ftr-475	588	9	;	;	PUNCT
ftr-475	588	10	regs	reg	NOUN
ftr-475	588	11	.	.	PUNCT
ftr-475	589	1	§	§	PROPN
ftr-475	589	2	1.860c-1(b)(2)(i	1.860c-1(b)(2)(i	NUM
ftr-475	589	3	)	)	PUNCT
ftr-475	589	4	.	.	PUNCT
ftr-475	590	1	82	82	NUM
ftr-475	590	2	.	.	PUNCT
ftr-475	590	3	irc	irc	PROPN
ftr-475	590	4	§	§	PROPN
ftr-475	590	5	860c(c)(2	860c(c)(2	NOUN
ftr-475	590	6	)	)	PUNCT
ftr-475	590	7	.	.	PUNCT
ftr-475	591	1	for	for	ADP
ftr-475	591	2	a	a	DET
ftr-475	591	3	discussion	discussion	NOUN
ftr-475	591	4	on	on	ADP
ftr-475	591	5	the	the	DET
ftr-475	591	6	status	status	NOUN
ftr-475	591	7	of	of	ADP
ftr-475	591	8	a	a	DET
ftr-475	591	9	residual	residual	ADJ
ftr-475	591	10	interest	interest	NOUN
ftr-475	591	11	as	as	ADP
ftr-475	591	12	property	property	NOUN
ftr-475	591	13	,	,	PUNCT
ftr-475	591	14	see	see	VERB
ftr-475	591	15	infra	infra	NOUN
ftr-475	591	16	part	part	NOUN
ftr-475	591	17	iv.e.1	iv.e.1	PROPN
ftr-475	591	18	.	.	PUNCT
ftr-475	592	1	gain	gain	NOUN
ftr-475	592	2	or	or	CCONJ
ftr-475	592	3	loss	loss	NOUN
ftr-475	592	4	would	would	AUX
ftr-475	592	5	not	not	PART
ftr-475	592	6	be	be	AUX
ftr-475	592	7	capital	capital	NOUN
ftr-475	592	8	if	if	SCONJ
ftr-475	592	9	the	the	DET
ftr-475	592	10	residual	residual	ADJ
ftr-475	592	11	interest	interest	NOUN
ftr-475	592	12	was	be	AUX
ftr-475	592	13	held	hold	VERB
ftr-475	592	14	by	by	ADP
ftr-475	592	15	a	a	DET
ftr-475	592	16	taxpayer	taxpayer	NOUN
ftr-475	592	17	in	in	ADP
ftr-475	592	18	its	its	PRON
ftr-475	592	19	capacity	capacity	NOUN
ftr-475	592	20	as	as	ADP
ftr-475	592	21	a	a	DET
ftr-475	592	22	dealer	dealer	NOUN
ftr-475	592	23	.	.	PUNCT
ftr-475	593	1	for	for	ADP
ftr-475	593	2	a	a	DET
ftr-475	593	3	discussion	discussion	NOUN
ftr-475	593	4	of	of	ADP
ftr-475	593	5	special	special	ADJ
ftr-475	593	6	considerations	consideration	NOUN
ftr-475	593	7	regarding	regard	VERB
ftr-475	593	8	dealers	dealer	NOUN
ftr-475	593	9	in	in	ADP
ftr-475	593	10	residual	residual	ADJ
ftr-475	593	11	interests	interest	NOUN
ftr-475	593	12	,	,	PUNCT
ftr-475	593	13	see	see	VERB
ftr-475	593	14	infra	infra	NOUN
ftr-475	593	15	part	part	NOUN
ftr-475	593	16	vi.b.2	vi.b.2	PROPN
ftr-475	593	17	.	.	PUNCT
ftr-475	594	1	83	83	NUM
ftr-475	594	2	.	.	PUNCT
ftr-475	595	1	see	see	VERB
ftr-475	595	2	irc	irc	PROPN
ftr-475	595	3	§	§	PROPN
ftr-475	595	4	860c(e)(2)(a	860c(e)(2)(a	PROPN
ftr-475	595	5	)	)	PUNCT
ftr-475	595	6	.	.	PUNCT
ftr-475	596	1	cf	cf	X
ftr-475	596	2	.	.	PUNCT
ftr-475	597	1	irc	irc	PROPN
ftr-475	597	2	§	§	PROPN
ftr-475	597	3	704(d	704(d	PROPN
ftr-475	597	4	)	)	PUNCT
ftr-475	597	5	(	(	PUNCT
ftr-475	597	6	providing	provide	VERB
ftr-475	597	7	that	that	SCONJ
ftr-475	597	8	a	a	DET
ftr-475	597	9	partner	partner	NOUN
ftr-475	597	10	's	's	PART
ftr-475	597	11	share	share	NOUN
ftr-475	597	12	of	of	ADP
ftr-475	597	13	partnership	partnership	NOUN
ftr-475	597	14	losses	loss	NOUN
ftr-475	597	15	are	be	AUX
ftr-475	597	16	allowed	allow	VERB
ftr-475	597	17	only	only	ADV
ftr-475	597	18	to	to	ADP
ftr-475	597	19	the	the	DET
ftr-475	597	20	extent	extent	NOUN
ftr-475	597	21	of	of	ADP
ftr-475	597	22	the	the	DET
ftr-475	597	23	partner	partner	NOUN
ftr-475	597	24	's	's	PART
ftr-475	597	25	adjusted	adjusted	ADJ
ftr-475	597	26	basis	basis	NOUN
ftr-475	597	27	in	in	ADP
ftr-475	597	28	the	the	DET
ftr-475	597	29	partnership	partnership	NOUN
ftr-475	597	30	interest	interest	NOUN
ftr-475	597	31	)	)	PUNCT
ftr-475	597	32	.	.	PUNCT
ftr-475	598	1	84	84	NUM
ftr-475	598	2	.	.	PUNCT
ftr-475	599	1	irc	irc	PROPN
ftr-475	599	2	§	§	PROPN
ftr-475	599	3	860c(e)(2)(b	860c(e)(2)(b	NUM
ftr-475	599	4	)	)	PUNCT
ftr-475	599	5	.	.	PUNCT
ftr-475	600	1	[	[	X
ftr-475	600	2	vol	vol	NOUN
ftr-475	600	3	2:4	2:4	NUM
ftr-475	600	4	tax	tax	NOUN
ftr-475	600	5	aspects	aspect	NOUN
ftr-475	600	6	of	of	ADP
ftr-475	600	7	remic	remic	ADJ
ftr-475	600	8	residual	residual	ADJ
ftr-475	600	9	interests	interest	NOUN
ftr-475	600	10	for	for	ADP
ftr-475	600	11	example	example	NOUN
ftr-475	600	12	,	,	PUNCT
ftr-475	600	13	a	a	DET
ftr-475	600	14	panoply	panoply	NOUN
ftr-475	600	15	of	of	ADP
ftr-475	600	16	tax	tax	NOUN
ftr-475	600	17	rules	rule	NOUN
ftr-475	600	18	may	may	AUX
ftr-475	600	19	apply	apply	VERB
ftr-475	600	20	based	base	VERB
ftr-475	600	21	on	on	ADP
ftr-475	600	22	whether	whether	SCONJ
ftr-475	600	23	an	an	DET
ftr-475	600	24	item	item	NOUN
ftr-475	600	25	of	of	ADP
ftr-475	600	26	ordinary	ordinary	ADJ
ftr-475	600	27	income	income	NOUN
ftr-475	600	28	is	be	AUX
ftr-475	600	29	passive	passive	ADJ
ftr-475	600	30	investment	investment	NOUN
ftr-475	600	31	income	income	NOUN
ftr-475	600	32	such	such	ADJ
ftr-475	600	33	as	as	ADP
ftr-475	600	34	interest	interest	NOUN
ftr-475	600	35	,	,	PUNCT
ftr-475	600	36	dividends	dividend	NOUN
ftr-475	600	37	,	,	PUNCT
ftr-475	600	38	etc	etc	X
ftr-475	600	39	.	.	X
ftr-475	600	40	in	in	ADP
ftr-475	600	41	some	some	DET
ftr-475	600	42	cases	case	NOUN
ftr-475	600	43	,	,	PUNCT
ftr-475	600	44	the	the	DET
ftr-475	600	45	code	code	NOUN
ftr-475	600	46	and	and	CCONJ
ftr-475	600	47	regulations	regulation	NOUN
ftr-475	600	48	specifically	specifically	ADV
ftr-475	600	49	state	state	VERB
ftr-475	600	50	how	how	SCONJ
ftr-475	600	51	remic	remic	ADJ
ftr-475	600	52	residual	residual	ADJ
ftr-475	600	53	income	income	NOUN
ftr-475	600	54	should	should	AUX
ftr-475	600	55	be	be	AUX
ftr-475	600	56	treated	treat	VERB
ftr-475	600	57	,	,	PUNCT
ftr-475	600	58	but	but	CCONJ
ftr-475	600	59	in	in	ADP
ftr-475	600	60	many	many	ADJ
ftr-475	600	61	other	other	ADJ
ftr-475	600	62	instances	instance	NOUN
ftr-475	600	63	there	there	PRON
ftr-475	600	64	is	be	VERB
ftr-475	600	65	no	no	DET
ftr-475	600	66	clear	clear	ADJ
ftr-475	600	67	answer	answer	NOUN
ftr-475	600	68	.	.	PUNCT
ftr-475	601	1	a.	a.	NOUN
ftr-475	601	2	remic	remic	PROPN
ftr-475	601	3	losses	loss	NOUN
ftr-475	601	4	in	in	ADP
ftr-475	601	5	general.--a	general.--a	VERB
ftr-475	601	6	remic	remic	NOUN
ftr-475	601	7	will	will	AUX
ftr-475	601	8	incur	incur	VERB
ftr-475	601	9	a	a	DET
ftr-475	601	10	number	number	NOUN
ftr-475	601	11	of	of	ADP
ftr-475	601	12	deductible	deductible	ADJ
ftr-475	601	13	expenses	expense	NOUN
ftr-475	601	14	,	,	PUNCT
ftr-475	601	15	principally	principally	ADV
ftr-475	601	16	for	for	ADP
ftr-475	601	17	interest	interest	NOUN
ftr-475	601	18	,	,	PUNCT
ftr-475	601	19	and	and	CCONJ
ftr-475	601	20	if	if	SCONJ
ftr-475	601	21	such	such	ADJ
ftr-475	601	22	deductions	deduction	NOUN
ftr-475	601	23	exceed	exceed	VERB
ftr-475	601	24	gross	gross	ADJ
ftr-475	601	25	income	income	NOUN
ftr-475	601	26	the	the	DET
ftr-475	601	27	remic	remic	NOUN
ftr-475	601	28	will	will	AUX
ftr-475	601	29	experience	experience	VERB
ftr-475	601	30	a	a	DET
ftr-475	601	31	net	net	ADJ
ftr-475	601	32	loss	loss	NOUN
ftr-475	601	33	.	.	PUNCT
ftr-475	602	1	except	except	SCONJ
ftr-475	602	2	in	in	ADP
ftr-475	602	3	the	the	DET
ftr-475	602	4	case	case	NOUN
ftr-475	602	5	of	of	ADP
ftr-475	602	6	certain	certain	ADJ
ftr-475	602	7	"	"	PUNCT
ftr-475	602	8	pass	pass	VERB
ftr-475	602	9	-	-	PUNCT
ftr-475	602	10	through	through	ADP
ftr-475	602	11	interest	interest	NOUN
ftr-475	602	12	holders	holder	NOUN
ftr-475	602	13	,	,	PUNCT
ftr-475	602	14	"	"	PUNCT
ftr-475	602	15	remic	remic	ADJ
ftr-475	602	16	deductions	deduction	NOUN
ftr-475	602	17	do	do	AUX
ftr-475	602	18	not	not	PART
ftr-475	602	19	pass	pass	VERB
ftr-475	602	20	through	through	ADP
ftr-475	602	21	to	to	ADP
ftr-475	602	22	the	the	DET
ftr-475	602	23	residual	residual	ADJ
ftr-475	602	24	interest	interest	NOUN
ftr-475	602	25	holders	holder	NOUN
ftr-475	602	26	.	.	PUNCT
ftr-475	603	1	rather	rather	ADV
ftr-475	603	2	,	,	PUNCT
ftr-475	603	3	they	they	PRON
ftr-475	603	4	are	be	AUX
ftr-475	603	5	deductible	deductible	ADJ
ftr-475	603	6	by	by	ADP
ftr-475	603	7	the	the	DET
ftr-475	603	8	remic	remic	NOUN
ftr-475	603	9	in	in	ADP
ftr-475	603	10	computing	compute	VERB
ftr-475	603	11	its	its	PRON
ftr-475	603	12	taxable	taxable	ADJ
ftr-475	603	13	income	income	NOUN
ftr-475	603	14	.	.	PUNCT
ftr-475	604	1	in	in	ADP
ftr-475	604	2	this	this	DET
ftr-475	604	3	manner	manner	NOUN
ftr-475	604	4	,	,	PUNCT
ftr-475	604	5	the	the	DET
ftr-475	604	6	residual	residual	ADJ
ftr-475	604	7	interest	interest	NOUN
ftr-475	604	8	holder	holder	NOUN
ftr-475	604	9	can	can	AUX
ftr-475	604	10	,	,	PUNCT
ftr-475	604	11	in	in	ADP
ftr-475	604	12	effect	effect	NOUN
ftr-475	604	13	,	,	PUNCT
ftr-475	604	14	receive	receive	VERB
ftr-475	604	15	the	the	DET
ftr-475	604	16	benefit	benefit	NOUN
ftr-475	604	17	of	of	ADP
ftr-475	604	18	a	a	DET
ftr-475	604	19	deduction	deduction	NOUN
ftr-475	604	20	for	for	ADP
ftr-475	604	21	items	item	NOUN
ftr-475	604	22	that	that	PRON
ftr-475	604	23	it	it	PRON
ftr-475	604	24	might	might	AUX
ftr-475	604	25	not	not	PART
ftr-475	604	26	itself	itself	PRON
ftr-475	604	27	be	be	AUX
ftr-475	604	28	able	able	ADJ
ftr-475	604	29	deduct	deduct	NOUN
ftr-475	604	30	,	,	PUNCT
ftr-475	604	31	such	such	ADJ
ftr-475	604	32	as	as	ADP
ftr-475	604	33	capital	capital	NOUN
ftr-475	604	34	losses	loss	NOUN
ftr-475	604	35	or	or	CCONJ
ftr-475	604	36	,	,	PUNCT
ftr-475	604	37	in	in	ADP
ftr-475	604	38	the	the	DET
ftr-475	604	39	case	case	NOUN
ftr-475	604	40	of	of	ADP
ftr-475	604	41	noncorporate	noncorporate	ADJ
ftr-475	604	42	holders	holder	NOUN
ftr-475	604	43	,	,	PUNCT
ftr-475	604	44	partial	partial	ADJ
ftr-475	604	45	write	write	NOUN
ftr-475	604	46	-	-	PUNCT
ftr-475	604	47	offs	off	NOUN
ftr-475	604	48	of	of	ADP
ftr-475	604	49	bad	bad	ADJ
ftr-475	604	50	debts	debt	NOUN
ftr-475	604	51	.	.	PUNCT
ftr-475	604	52	'	'	PUNCT
ftr-475	605	1	however	however	ADV
ftr-475	605	2	,	,	PUNCT
ftr-475	605	3	except	except	SCONJ
ftr-475	605	4	in	in	ADP
ftr-475	605	5	the	the	DET
ftr-475	605	6	abusive	abusive	ADJ
ftr-475	605	7	case	case	NOUN
ftr-475	605	8	where	where	SCONJ
ftr-475	605	9	the	the	DET
ftr-475	605	10	residual	residual	ADJ
ftr-475	605	11	interest	interest	NOUN
ftr-475	605	12	holder	holder	NOUN
ftr-475	605	13	is	be	AUX
ftr-475	605	14	using	use	VERB
ftr-475	605	15	the	the	DET
ftr-475	605	16	remic	remic	NOUN
ftr-475	605	17	intentionally	intentionally	ADV
ftr-475	605	18	to	to	PART
ftr-475	605	19	avoid	avoid	VERB
ftr-475	605	20	these	these	DET
ftr-475	605	21	limits	limit	NOUN
ftr-475	605	22	,	,	PUNCT
ftr-475	605	23	congress	congress	PROPN
ftr-475	605	24	apparently	apparently	ADV
ftr-475	605	25	did	do	AUX
ftr-475	605	26	not	not	PART
ftr-475	605	27	intend	intend	VERB
ftr-475	605	28	to	to	PART
ftr-475	605	29	prevent	prevent	VERB
ftr-475	605	30	this	this	DET
ftr-475	605	31	result.8	result.8	NOUN
ftr-475	605	32	if	if	SCONJ
ftr-475	605	33	a	a	DET
ftr-475	605	34	remic	remic	NOUN
ftr-475	605	35	's	's	PART
ftr-475	605	36	deductions	deduction	NOUN
ftr-475	605	37	exceed	exceed	VERB
ftr-475	605	38	its	its	PRON
ftr-475	605	39	gross	gross	ADJ
ftr-475	605	40	income	income	NOUN
ftr-475	605	41	and	and	CCONJ
ftr-475	605	42	a	a	DET
ftr-475	605	43	net	net	ADJ
ftr-475	605	44	loss	loss	NOUN
ftr-475	605	45	thereby	thereby	ADV
ftr-475	605	46	arises	arise	VERB
ftr-475	605	47	,	,	PUNCT
ftr-475	605	48	this	this	DET
ftr-475	605	49	loss	loss	NOUN
ftr-475	605	50	generally	generally	ADV
ftr-475	605	51	passes	pass	VERB
ftr-475	605	52	through	through	ADP
ftr-475	605	53	to	to	ADP
ftr-475	605	54	residual	residual	ADJ
ftr-475	605	55	interest	interest	NOUN
ftr-475	605	56	holders	holder	NOUN
ftr-475	605	57	as	as	ADP
ftr-475	605	58	a	a	DET
ftr-475	605	59	simple	simple	ADJ
ftr-475	605	60	ordinary	ordinary	ADJ
ftr-475	605	61	loss	loss	NOUN
ftr-475	605	62	.	.	PUNCT
ftr-475	606	1	however	however	ADV
ftr-475	606	2	,	,	PUNCT
ftr-475	606	3	it	it	PRON
ftr-475	606	4	may	may	AUX
ftr-475	606	5	be	be	AUX
ftr-475	606	6	necessary	necessary	ADJ
ftr-475	606	7	in	in	ADP
ftr-475	606	8	some	some	DET
ftr-475	606	9	instances	instance	NOUN
ftr-475	606	10	to	to	PART
ftr-475	606	11	obtain	obtain	VERB
ftr-475	606	12	greater	great	ADJ
ftr-475	606	13	precision	precision	NOUN
ftr-475	606	14	about	about	ADP
ftr-475	606	15	the	the	DET
ftr-475	606	16	nature	nature	NOUN
ftr-475	606	17	of	of	ADP
ftr-475	606	18	the	the	DET
ftr-475	606	19	ordinary	ordinary	ADJ
ftr-475	606	20	loss	loss	NOUN
ftr-475	606	21	.	.	PUNCT
ftr-475	607	1	for	for	ADP
ftr-475	607	2	example	example	NOUN
ftr-475	607	3	,	,	PUNCT
ftr-475	607	4	for	for	ADP
ftr-475	607	5	purposes	purpose	NOUN
ftr-475	607	6	of	of	ADP
ftr-475	607	7	section	section	NOUN
ftr-475	607	8	469	469	NUM
ftr-475	607	9	,	,	PUNCT
ftr-475	607	10	a	a	DET
ftr-475	607	11	residual	residual	ADJ
ftr-475	607	12	interest	interest	NOUN
ftr-475	607	13	holder	holder	NOUN
ftr-475	607	14	's	's	PART
ftr-475	607	15	share	share	NOUN
ftr-475	607	16	of	of	ADP
ftr-475	607	17	a	a	DET
ftr-475	607	18	remic	remic	NOUN
ftr-475	607	19	's	's	PART
ftr-475	607	20	ordinary	ordinary	ADJ
ftr-475	607	21	loss	loss	NOUN
ftr-475	607	22	should	should	AUX
ftr-475	607	23	be	be	AUX
ftr-475	607	24	treated	treat	VERB
ftr-475	607	25	as	as	ADP
ftr-475	607	26	an	an	DET
ftr-475	607	27	expense	expense	NOUN
ftr-475	607	28	clearly	clearly	ADV
ftr-475	607	29	and	and	CCONJ
ftr-475	607	30	directly	directly	ADV
ftr-475	607	31	allocable	allocable	ADJ
ftr-475	607	32	to	to	ADP
ftr-475	607	33	portfolio	portfolio	NOUN
ftr-475	607	34	income	income	NOUN
ftr-475	607	35	producing	produce	VERB
ftr-475	607	36	propertyy	propertyy	NOUN
ftr-475	607	37	similarly	similarly	ADV
ftr-475	607	38	,	,	PUNCT
ftr-475	607	39	the	the	DET
ftr-475	607	40	loss	loss	NOUN
ftr-475	607	41	should	should	AUX
ftr-475	607	42	also	also	ADV
ftr-475	607	43	be	be	AUX
ftr-475	607	44	taken	take	VERB
ftr-475	607	45	into	into	ADP
ftr-475	607	46	account	account	NOUN
ftr-475	607	47	as	as	ADP
ftr-475	607	48	an	an	DET
ftr-475	607	49	item	item	NOUN
ftr-475	607	50	of	of	ADP
ftr-475	607	51	"	"	PUNCT
ftr-475	607	52	investment	investment	NOUN
ftr-475	607	53	expense	expense	NOUN
ftr-475	607	54	"	"	PUNCT
ftr-475	607	55	in	in	ADP
ftr-475	607	56	determining	determine	VERB
ftr-475	607	57	net	net	ADJ
ftr-475	607	58	investment	investment	NOUN
ftr-475	607	59	income	income	NOUN
ftr-475	607	60	for	for	ADP
ftr-475	607	61	purposes	purpose	NOUN
ftr-475	607	62	of	of	ADP
ftr-475	607	63	section	section	NOUN
ftr-475	607	64	163(d).8	163(d).8	NUM
ftr-475	607	65	pass	pass	VERB
ftr-475	607	66	-	-	PUNCT
ftr-475	607	67	through	through	ADP
ftr-475	607	68	interest	interest	NOUN
ftr-475	607	69	holders.-notwithstanding	holders.-notwithstande	VERB
ftr-475	607	70	the	the	DET
ftr-475	607	71	general	general	ADJ
ftr-475	607	72	rule	rule	NOUN
ftr-475	607	73	that	that	SCONJ
ftr-475	607	74	remic	remic	NOUN
ftr-475	607	75	deductions	deduction	NOUN
ftr-475	607	76	do	do	AUX
ftr-475	607	77	not	not	PART
ftr-475	607	78	pass	pass	VERB
ftr-475	607	79	through	through	ADP
ftr-475	607	80	,	,	PUNCT
ftr-475	607	81	in	in	ADP
ftr-475	607	82	the	the	DET
ftr-475	607	83	case	case	NOUN
ftr-475	607	84	of	of	ADP
ftr-475	607	85	a	a	DET
ftr-475	607	86	so	so	ADV
ftr-475	607	87	-	-	PUNCT
ftr-475	607	88	called	call	VERB
ftr-475	607	89	"	"	PUNCT
ftr-475	607	90	passthrough	passthrough	NOUN
ftr-475	607	91	interest	interest	NOUN
ftr-475	607	92	holder	holder	NOUN
ftr-475	607	93	"	"	PUNCT
ftr-475	607	94	(	(	PUNCT
ftr-475	607	95	"	"	PUNCT
ftr-475	607	96	ptih	ptih	NOUN
ftr-475	607	97	'	'	PUNCT
ftr-475	607	98	)	)	PUNCT
ftr-475	607	99	,	,	PUNCT
ftr-475	607	100	89	89	NUM
ftr-475	607	101	such	such	ADJ
ftr-475	607	102	holder	holder	NOUN
ftr-475	607	103	's	's	PART
ftr-475	607	104	share	share	NOUN
ftr-475	607	105	of	of	ADP
ftr-475	607	106	the	the	DET
ftr-475	607	107	amount	amount	NOUN
ftr-475	607	108	of	of	ADP
ftr-475	607	109	85	85	NUM
ftr-475	607	110	.	.	PUNCT
ftr-475	608	1	see	see	VERB
ftr-475	608	2	supra	supra	ADJ
ftr-475	608	3	text	text	NOUN
ftr-475	608	4	accompanying	accompanying	ADJ
ftr-475	608	5	notes	note	NOUN
ftr-475	608	6	71	71	NUM
ftr-475	608	7	-	-	SYM
ftr-475	608	8	76	76	NUM
ftr-475	608	9	.	.	PUNCT
ftr-475	609	1	86	86	NUM
ftr-475	609	2	.	.	PUNCT
ftr-475	610	1	i	i	PRON
ftr-475	610	2	d.	d.	PROPN
ftr-475	610	3	cf	cf	PROPN
ftr-475	610	4	.	.	PUNCT
ftr-475	611	1	temp	temp	NOUN
ftr-475	611	2	.	.	PUNCT
ftr-475	612	1	regs	regs	PROPN
ftr-475	612	2	.	.	PUNCT
ftr-475	613	1	§	§	PROPN
ftr-475	613	2	1.67	1.67	NUM
ftr-475	613	3	-	-	SYM
ftr-475	613	4	3(a)(2)(ii)(b)(2)(ii	3(a)(2)(ii)(b)(2)(ii	NUM
ftr-475	613	5	)	)	PUNCT
ftr-475	613	6	(	(	PUNCT
ftr-475	613	7	concerning	concern	VERB
ftr-475	613	8	a	a	DET
ftr-475	613	9	remic	remic	NOUN
ftr-475	613	10	that	that	PRON
ftr-475	613	11	is	be	AUX
ftr-475	613	12	substantially	substantially	ADV
ftr-475	613	13	similar	similar	ADJ
ftr-475	613	14	to	to	ADP
ftr-475	613	15	an	an	DET
ftr-475	613	16	investment	investment	NOUN
ftr-475	613	17	trust	trust	NOUN
ftr-475	613	18	and	and	CCONJ
ftr-475	613	19	that	that	PRON
ftr-475	613	20	is	be	AUX
ftr-475	613	21	structured	structure	VERB
ftr-475	613	22	for	for	ADP
ftr-475	613	23	the	the	DET
ftr-475	613	24	principal	principal	ADJ
ftr-475	613	25	purpose	purpose	NOUN
ftr-475	613	26	of	of	ADP
ftr-475	613	27	avoiding	avoid	VERB
ftr-475	613	28	the	the	DET
ftr-475	613	29	investment	investment	NOUN
ftr-475	613	30	expense	expense	NOUN
ftr-475	613	31	limits	limit	NOUN
ftr-475	613	32	)	)	PUNCT
ftr-475	613	33	.	.	PUNCT
ftr-475	614	1	87	87	NUM
ftr-475	614	2	.	.	PUNCT
ftr-475	615	1	see	see	VERB
ftr-475	615	2	temp	temp	NOUN
ftr-475	615	3	.	.	PUNCT
ftr-475	616	1	regs	regs	PROPN
ftr-475	616	2	.	.	PUNCT
ftr-475	617	1	§	§	PROPN
ftr-475	617	2	1.469	1.469	NUM
ftr-475	617	3	-	-	NUM
ftr-475	617	4	2(d)(4	2(d)(4	NUM
ftr-475	617	5	)	)	PUNCT
ftr-475	617	6	.	.	PUNCT
ftr-475	618	1	as	as	SCONJ
ftr-475	618	2	described	describe	VERB
ftr-475	618	3	below	below	ADV
ftr-475	618	4	,	,	PUNCT
ftr-475	618	5	a	a	DET
ftr-475	618	6	holder	holder	NOUN
ftr-475	618	7	's	's	PART
ftr-475	618	8	share	share	NOUN
ftr-475	618	9	of	of	ADP
ftr-475	618	10	remic	remic	ADJ
ftr-475	618	11	income	income	NOUN
ftr-475	618	12	is	be	AUX
ftr-475	618	13	treated	treat	VERB
ftr-475	618	14	in	in	ADP
ftr-475	618	15	the	the	DET
ftr-475	618	16	regulations	regulation	NOUN
ftr-475	618	17	as	as	ADP
ftr-475	618	18	portfolio	portfolio	NOUN
ftr-475	618	19	income	income	NOUN
ftr-475	618	20	for	for	ADP
ftr-475	618	21	purposes	purpose	NOUN
ftr-475	618	22	of	of	ADP
ftr-475	618	23	the	the	DET
ftr-475	618	24	passive	passive	ADJ
ftr-475	618	25	loss	loss	NOUN
ftr-475	618	26	rules	rule	NOUN
ftr-475	618	27	.	.	PUNCT
ftr-475	619	1	see	see	VERB
ftr-475	619	2	infra	infra	NOUN
ftr-475	619	3	text	text	NOUN
ftr-475	619	4	accompanying	accompany	VERB
ftr-475	619	5	note	note	NOUN
ftr-475	619	6	103	103	NUM
ftr-475	619	7	.	.	PUNCT
ftr-475	619	8	88	88	NUM
ftr-475	619	9	.	.	PUNCT
ftr-475	620	1	by	by	ADP
ftr-475	620	2	referencing	reference	VERB
ftr-475	620	3	the	the	DET
ftr-475	620	4	portfolio	portfolio	NOUN
ftr-475	620	5	interest	interest	NOUN
ftr-475	620	6	rules	rule	NOUN
ftr-475	620	7	,	,	PUNCT
ftr-475	620	8	§	§	PROPN
ftr-475	620	9	163(d)(5)(a)(i	163(d)(5)(a)(i	NUM
ftr-475	620	10	)	)	PUNCT
ftr-475	620	11	causes	cause	VERB
ftr-475	620	12	a	a	DET
ftr-475	620	13	remic	remic	ADJ
ftr-475	620	14	residual	residual	ADJ
ftr-475	620	15	interest	interest	NOUN
ftr-475	620	16	to	to	PART
ftr-475	620	17	be	be	AUX
ftr-475	620	18	treated	treat	VERB
ftr-475	620	19	as	as	ADP
ftr-475	620	20	property	property	NOUN
ftr-475	620	21	held	hold	VERB
ftr-475	620	22	for	for	ADP
ftr-475	620	23	investment	investment	NOUN
ftr-475	620	24	.	.	PUNCT
ftr-475	621	1	89	89	NUM
ftr-475	621	2	.	.	PUNCT
ftr-475	622	1	a	a	DET
ftr-475	622	2	ptih	ptih	NOUN
ftr-475	622	3	is	be	AUX
ftr-475	622	4	defined	define	VERB
ftr-475	622	5	in	in	ADP
ftr-475	622	6	general	general	ADJ
ftr-475	622	7	as	as	ADP
ftr-475	622	8	a	a	DET
ftr-475	622	9	residual	residual	ADJ
ftr-475	622	10	interest	interest	NOUN
ftr-475	622	11	holder	holder	NOUN
ftr-475	622	12	(	(	PUNCT
ftr-475	622	13	or	or	CCONJ
ftr-475	622	14	in	in	ADP
ftr-475	622	15	the	the	DET
ftr-475	622	16	case	case	NOUN
ftr-475	622	17	of	of	ADP
ftr-475	622	18	a	a	DET
ftr-475	622	19	single	single	ADJ
ftr-475	622	20	tier	tier	NOUN
ftr-475	622	21	remic	remic	NOUN
ftr-475	622	22	,	,	PUNCT
ftr-475	622	23	a	a	DET
ftr-475	622	24	residual	residual	ADJ
ftr-475	622	25	or	or	CCONJ
ftr-475	622	26	regular	regular	ADJ
ftr-475	622	27	interest	interest	NOUN
ftr-475	622	28	holder	holder	NOUN
ftr-475	622	29	)	)	PUNCT
ftr-475	622	30	that	that	PRON
ftr-475	622	31	is	be	AUX
ftr-475	622	32	:	:	PUNCT
ftr-475	622	33	19941	19941	NUM
ftr-475	622	34	florida	florida	PROPN
ftr-475	622	35	tax	tax	PROPN
ftr-475	622	36	review	review	NOUN
ftr-475	622	37	remic	remic	NOUN
ftr-475	622	38	deductions	deduction	NOUN
ftr-475	622	39	attributable	attributable	ADJ
ftr-475	622	40	to	to	ADP
ftr-475	622	41	investment	investment	NOUN
ftr-475	622	42	expenses	expense	NOUN
ftr-475	622	43	'	'	PUNCT
ftr-475	622	44	is	be	AUX
ftr-475	622	45	broken	break	VERB
ftr-475	622	46	out	out	ADP
ftr-475	622	47	and	and	CCONJ
ftr-475	622	48	separately	separately	ADV
ftr-475	622	49	reported	report	VERB
ftr-475	622	50	to	to	ADP
ftr-475	622	51	him	he	PRON
ftr-475	622	52	.	.	PUNCT
ftr-475	623	1	the	the	DET
ftr-475	623	2	ptih	ptih	NOUN
ftr-475	623	3	then	then	ADV
ftr-475	623	4	accounts	account	VERB
ftr-475	623	5	for	for	ADP
ftr-475	623	6	such	such	ADJ
ftr-475	623	7	investment	investment	NOUN
ftr-475	623	8	expenses	expense	NOUN
ftr-475	623	9	according	accord	VERB
ftr-475	623	10	to	to	ADP
ftr-475	623	11	its	its	PRON
ftr-475	623	12	own	own	ADJ
ftr-475	623	13	facts	fact	NOUN
ftr-475	623	14	(	(	PUNCT
ftr-475	623	15	i.e.	i.e.	X
ftr-475	623	16	,	,	PUNCT
ftr-475	623	17	subject	subject	ADJ
ftr-475	623	18	to	to	ADP
ftr-475	623	19	the	the	DET
ftr-475	623	20	2	2	NUM
ftr-475	623	21	%	%	NOUN
ftr-475	623	22	floor	floor	NOUN
ftr-475	623	23	under	under	ADP
ftr-475	623	24	section	section	NOUN
ftr-475	623	25	67	67	NUM
ftr-475	623	26	)	)	PUNCT
ftr-475	623	27	.	.	PUNCT
ftr-475	624	1	in	in	ADP
ftr-475	624	2	this	this	DET
ftr-475	624	3	manner	manner	NOUN
ftr-475	624	4	,	,	PUNCT
ftr-475	624	5	individuals	individual	NOUN
ftr-475	624	6	are	be	AUX
ftr-475	624	7	prevented	prevent	VERB
ftr-475	624	8	from	from	ADP
ftr-475	624	9	avoiding	avoid	VERB
ftr-475	624	10	the	the	DET
ftr-475	624	11	2	2	NUM
ftr-475	624	12	%	%	NOUN
ftr-475	624	13	floor	floor	NOUN
ftr-475	624	14	on	on	ADP
ftr-475	624	15	miscellaneous	miscellaneous	ADJ
ftr-475	624	16	itemized	itemize	VERB
ftr-475	624	17	deductions	deduction	NOUN
ftr-475	624	18	through	through	ADP
ftr-475	624	19	investing	invest	VERB
ftr-475	624	20	in	in	ADP
ftr-475	624	21	pass	pass	NOUN
ftr-475	624	22	-	-	PUNCT
ftr-475	624	23	through	through	ADP
ftr-475	624	24	entities	entity	NOUN
ftr-475	624	25	and	and	CCONJ
ftr-475	624	26	only	only	ADV
ftr-475	624	27	reporting	report	VERB
ftr-475	624	28	their	their	PRON
ftr-475	624	29	share	share	NOUN
ftr-475	624	30	of	of	ADP
ftr-475	624	31	the	the	DET
ftr-475	624	32	entity	entity	NOUN
ftr-475	624	33	's	's	PART
ftr-475	624	34	income	income	NOUN
ftr-475	624	35	net	net	NOUN
ftr-475	624	36	of	of	ADP
ftr-475	624	37	such	such	ADJ
ftr-475	624	38	expenses	expense	NOUN
ftr-475	624	39	.	.	PUNCT
ftr-475	625	1	mechanically	mechanically	ADV
ftr-475	625	2	,	,	PUNCT
ftr-475	625	3	the	the	DET
ftr-475	625	4	ptih	ptih	NOUN
ftr-475	625	5	is	be	AUX
ftr-475	625	6	treated	treat	VERB
ftr-475	625	7	as	as	ADP
ftr-475	625	8	having	having	AUX
ftr-475	625	9	received	receive	VERB
ftr-475	625	10	income	income	NOUN
ftr-475	625	11	in	in	ADP
ftr-475	625	12	the	the	DET
ftr-475	625	13	amount	amount	NOUN
ftr-475	625	14	of	of	ADP
ftr-475	625	15	his	his	PRON
ftr-475	625	16	allocable	allocable	ADJ
ftr-475	625	17	share	share	NOUN
ftr-475	625	18	of	of	ADP
ftr-475	625	19	investment	investment	NOUN
ftr-475	625	20	expenses	expense	NOUN
ftr-475	625	21	and	and	CCONJ
ftr-475	625	22	as	as	SCONJ
ftr-475	625	23	having	having	AUX
ftr-475	625	24	directly	directly	ADV
ftr-475	625	25	paid	pay	VERB
ftr-475	625	26	such	such	ADJ
ftr-475	625	27	expenses.9	expenses.9	NOUN
ftr-475	625	28	'	'	PUNCT
ftr-475	625	29	this	this	PRON
ftr-475	625	30	can	can	AUX
ftr-475	625	31	have	have	VERB
ftr-475	625	32	the	the	DET
ftr-475	625	33	obvious	obvious	ADJ
ftr-475	625	34	effect	effect	NOUN
ftr-475	625	35	of	of	ADP
ftr-475	625	36	increasing	increase	VERB
ftr-475	625	37	a	a	DET
ftr-475	625	38	holder	holder	NOUN
ftr-475	625	39	's	's	PART
ftr-475	625	40	share	share	NOUN
ftr-475	625	41	of	of	ADP
ftr-475	625	42	remic	remic	ADJ
ftr-475	625	43	income	income	NOUN
ftr-475	625	44	or	or	CCONJ
ftr-475	625	45	reducing	reduce	VERB
ftr-475	625	46	its	its	PRON
ftr-475	625	47	share	share	NOUN
ftr-475	625	48	of	of	ADP
ftr-475	625	49	the	the	DET
ftr-475	625	50	remic	remic	NOUN
ftr-475	625	51	's	's	PART
ftr-475	625	52	net	net	ADJ
ftr-475	625	53	loss	loss	NOUN
ftr-475	625	54	,	,	PUNCT
ftr-475	625	55	based	base	VERB
ftr-475	625	56	on	on	ADP
ftr-475	625	57	whether	whether	SCONJ
ftr-475	625	58	the	the	DET
ftr-475	625	59	holder	holder	NOUN
ftr-475	625	60	is	be	AUX
ftr-475	625	61	able	able	ADJ
ftr-475	625	62	to	to	PART
ftr-475	625	63	deduct	deduct	VERB
ftr-475	625	64	such	such	ADJ
ftr-475	625	65	expenses	expense	NOUN
ftr-475	625	66	in	in	ADP
ftr-475	625	67	full	full	ADJ
ftr-475	625	68	.	.	PUNCT
ftr-475	626	1	yet	yet	ADV
ftr-475	626	2	,	,	PUNCT
ftr-475	626	3	such	such	ADJ
ftr-475	626	4	expenses	expense	NOUN
ftr-475	626	5	do	do	AUX
ftr-475	626	6	not	not	PART
ftr-475	626	7	increase	increase	VERB
ftr-475	626	8	or	or	CCONJ
ftr-475	626	9	decrease	decrease	VERB
ftr-475	626	10	the	the	DET
ftr-475	626	11	holder	holder	NOUN
ftr-475	626	12	's	's	PART
ftr-475	626	13	basis	basis	NOUN
ftr-475	626	14	in	in	ADP
ftr-475	626	15	the	the	DET
ftr-475	626	16	residual	residual	ADJ
ftr-475	626	17	interest.92	interest.92	ADJ
ftr-475	626	18	one	one	NUM
ftr-475	626	19	situation	situation	NOUN
ftr-475	626	20	in	in	ADP
ftr-475	626	21	which	which	PRON
ftr-475	626	22	the	the	DET
ftr-475	626	23	reporting	reporting	NOUN
ftr-475	626	24	of	of	ADP
ftr-475	626	25	investment	investment	NOUN
ftr-475	626	26	expenses	expense	NOUN
ftr-475	626	27	to	to	ADP
ftr-475	626	28	ptihs	ptihs	NOUN
ftr-475	626	29	is	be	AUX
ftr-475	626	30	complicated	complicated	ADJ
ftr-475	626	31	is	be	AUX
ftr-475	626	32	the	the	DET
ftr-475	626	33	so	so	ADV
ftr-475	626	34	-	-	PUNCT
ftr-475	626	35	called	call	VERB
ftr-475	626	36	double	double	ADJ
ftr-475	626	37	remic	remic	NOUN
ftr-475	626	38	structure	structure	NOUN
ftr-475	626	39	,	,	PUNCT
ftr-475	626	40	in	in	ADP
ftr-475	626	41	which	which	PRON
ftr-475	626	42	all	all	PRON
ftr-475	626	43	of	of	ADP
ftr-475	626	44	the	the	DET
ftr-475	626	45	regular	regular	ADJ
ftr-475	626	46	interests	interest	NOUN
ftr-475	626	47	of	of	ADP
ftr-475	626	48	a	a	DET
ftr-475	626	49	lower	low	ADJ
ftr-475	626	50	-	-	PUNCT
ftr-475	626	51	tier	tier	NOUN
ftr-475	626	52	remic	remic	NOUN
ftr-475	626	53	are	be	AUX
ftr-475	626	54	held	hold	VERB
ftr-475	626	55	by	by	ADP
ftr-475	626	56	an	an	DET
ftr-475	626	57	upper	upper	ADJ
ftr-475	626	58	-	-	PUNCT
ftr-475	626	59	tier	tier	NOUN
ftr-475	626	60	remic	remic	NOUN
ftr-475	626	61	that	that	PRON
ftr-475	626	62	issues	issue	VERB
ftr-475	626	63	its	its	PRON
ftr-475	626	64	regular	regular	ADJ
ftr-475	626	65	interests	interest	NOUN
ftr-475	626	66	to	to	ADP
ftr-475	626	67	investors.93	investors.93	NOUN
ftr-475	626	68	in	in	ADP
ftr-475	626	69	such	such	ADJ
ftr-475	626	70	arrangements	arrangement	NOUN
ftr-475	626	71	,	,	PUNCT
ftr-475	626	72	there	there	PRON
ftr-475	626	73	will	will	AUX
ftr-475	626	74	be	be	AUX
ftr-475	626	75	(	(	PUNCT
ftr-475	626	76	1	1	X
ftr-475	626	77	)	)	PUNCT
ftr-475	626	78	an	an	DET
ftr-475	626	79	individual	individual	NOUN
ftr-475	626	80	(	(	PUNCT
ftr-475	626	81	other	other	ADJ
ftr-475	626	82	than	than	ADP
ftr-475	626	83	a	a	DET
ftr-475	626	84	nonresident	nonresident	ADJ
ftr-475	626	85	alien	alien	NOUN
ftr-475	626	86	whose	whose	DET
ftr-475	626	87	income	income	NOUN
ftr-475	626	88	with	with	ADP
ftr-475	626	89	respect	respect	NOUN
ftr-475	626	90	to	to	ADP
ftr-475	626	91	this	this	PRON
ftr-475	626	92	or	or	CCONJ
ftr-475	626	93	her	her	PRON
ftr-475	626	94	interest	interest	NOUN
ftr-475	626	95	in	in	ADP
ftr-475	626	96	the	the	DET
ftr-475	626	97	remic	remic	NOUN
ftr-475	626	98	is	be	AUX
ftr-475	626	99	not	not	PART
ftr-475	626	100	effectively	effectively	ADV
ftr-475	626	101	connected	connect	VERB
ftr-475	626	102	with	with	ADP
ftr-475	626	103	the	the	DET
ftr-475	626	104	conduct	conduct	NOUN
ftr-475	626	105	of	of	ADP
ftr-475	626	106	a	a	DET
ftr-475	626	107	trade	trade	NOUN
ftr-475	626	108	or	or	CCONJ
ftr-475	626	109	business	business	NOUN
ftr-475	626	110	within	within	ADP
ftr-475	626	111	the	the	DET
ftr-475	626	112	united	united	PROPN
ftr-475	626	113	states	states	PROPN
ftr-475	626	114	)	)	PUNCT
ftr-475	626	115	,	,	PUNCT
ftr-475	626	116	(	(	PUNCT
ftr-475	626	117	2	2	X
ftr-475	626	118	)	)	PUNCT
ftr-475	626	119	a	a	DET
ftr-475	626	120	person	person	NOUN
ftr-475	626	121	,	,	PUNCT
ftr-475	626	122	including	include	VERB
ftr-475	626	123	a	a	DET
ftr-475	626	124	trust	trust	NOUN
ftr-475	626	125	or	or	CCONJ
ftr-475	626	126	estate	estate	NOUN
ftr-475	626	127	,	,	PUNCT
ftr-475	626	128	that	that	PRON
ftr-475	626	129	computes	compute	VERB
ftr-475	626	130	its	its	PRON
ftr-475	626	131	taxable	taxable	ADJ
ftr-475	626	132	income	income	NOUN
ftr-475	626	133	in	in	ADP
ftr-475	626	134	the	the	DET
ftr-475	626	135	same	same	ADJ
ftr-475	626	136	manner	manner	NOUN
ftr-475	626	137	as	as	ADP
ftr-475	626	138	in	in	ADP
ftr-475	626	139	the	the	DET
ftr-475	626	140	case	case	NOUN
ftr-475	626	141	of	of	ADP
ftr-475	626	142	an	an	DET
ftr-475	626	143	individual	individual	NOUN
ftr-475	626	144	,	,	PUNCT
ftr-475	626	145	or	or	CCONJ
ftr-475	626	146	(	(	PUNCT
ftr-475	626	147	3	3	X
ftr-475	626	148	)	)	PUNCT
ftr-475	626	149	a	a	DET
ftr-475	626	150	pass	pass	VERB
ftr-475	626	151	-	-	PUNCT
ftr-475	626	152	through	through	ADP
ftr-475	626	153	entity	entity	NOUN
ftr-475	626	154	..	..	PUNCT
ftr-475	626	155	,	,	PUNCT
ftr-475	626	156	if	if	SCONJ
ftr-475	626	157	one	one	NUM
ftr-475	626	158	or	or	CCONJ
ftr-475	626	159	more	more	ADJ
ftr-475	626	160	of	of	ADP
ftr-475	626	161	its	its	PRON
ftr-475	626	162	partners	partner	NOUN
ftr-475	626	163	,	,	PUNCT
ftr-475	626	164	shareholders	shareholder	NOUN
ftr-475	626	165	,	,	PUNCT
ftr-475	626	166	beneficiaries	beneficiary	NOUN
ftr-475	626	167	,	,	PUNCT
ftr-475	626	168	participants	participant	NOUN
ftr-475	626	169	,	,	PUNCT
ftr-475	626	170	or	or	CCONJ
ftr-475	626	171	other	other	ADJ
ftr-475	626	172	interest	interest	NOUN
ftr-475	626	173	holders	holder	NOUN
ftr-475	626	174	is	be	AUX
ftr-475	626	175	(	(	PUNCT
ftr-475	626	176	i	i	NOUN
ftr-475	626	177	)	)	PUNCT
ftr-475	626	178	a	a	DET
ftr-475	626	179	pass	pass	VERB
ftr-475	626	180	-	-	PUNCT
ftr-475	626	181	through	through	ADP
ftr-475	626	182	entity	entity	NOUN
ftr-475	626	183	or	or	CCONJ
ftr-475	626	184	(	(	PUNCT
ftr-475	626	185	ii	ii	NOUN
ftr-475	626	186	)	)	PUNCT
ftr-475	626	187	a	a	DET
ftr-475	626	188	person	person	NOUN
ftr-475	626	189	described	describe	VERB
ftr-475	626	190	in	in	ADP
ftr-475	626	191	paragraph	paragraph	NOUN
ftr-475	626	192	...	...	PUNCT
ftr-475	626	193	(	(	PUNCT
ftr-475	626	194	1	1	X
ftr-475	626	195	)	)	PUNCT
ftr-475	626	196	or	or	CCONJ
ftr-475	626	197	(	(	PUNCT
ftr-475	626	198	2	2	X
ftr-475	626	199	)	)	PUNCT
ftr-475	627	1	[	[	X
ftr-475	627	2	above	above	ADP
ftr-475	627	3	]	]	PUNCT
ftr-475	627	4	.	.	PUNCT
ftr-475	628	1	temp	temp	NOUN
ftr-475	628	2	.	.	PUNCT
ftr-475	629	1	regs	regs	PROPN
ftr-475	629	2	.	.	PUNCT
ftr-475	630	1	§	§	PROPN
ftr-475	630	2	§	§	PROPN
ftr-475	630	3	1.67	1.67	NUM
ftr-475	630	4	-	-	SYM
ftr-475	630	5	3(a)(2)(i)(a	3(a)(2)(i)(a	NUM
ftr-475	630	6	)	)	PUNCT
ftr-475	630	7	,	,	PUNCT
ftr-475	630	8	(	(	PUNCT
ftr-475	630	9	ii)(a	ii)(a	PROPN
ftr-475	630	10	)	)	PUNCT
ftr-475	630	11	.	.	PUNCT
ftr-475	631	1	a	a	DET
ftr-475	631	2	pass	pass	VERB
ftr-475	631	3	-	-	PUNCT
ftr-475	631	4	through	through	ADP
ftr-475	631	5	entity	entity	NOUN
ftr-475	631	6	,	,	PUNCT
ftr-475	631	7	in	in	ADP
ftr-475	631	8	turn	turn	NOUN
ftr-475	631	9	,	,	PUNCT
ftr-475	631	10	is	be	AUX
ftr-475	631	11	defined	define	VERB
ftr-475	631	12	as	as	ADP
ftr-475	631	13	including	include	VERB
ftr-475	631	14	,	,	PUNCT
ftr-475	631	15	in	in	ADP
ftr-475	631	16	principal	principal	ADJ
ftr-475	631	17	part	part	NOUN
ftr-475	631	18	,	,	PUNCT
ftr-475	631	19	a	a	DET
ftr-475	631	20	trust	trust	NOUN
ftr-475	631	21	,	,	PUNCT
ftr-475	631	22	partnership	partnership	NOUN
ftr-475	631	23	,	,	PUNCT
ftr-475	631	24	s	s	PART
ftr-475	631	25	corporation	corporation	NOUN
ftr-475	631	26	,	,	PUNCT
ftr-475	631	27	common	common	ADJ
ftr-475	631	28	trust	trust	NOUN
ftr-475	631	29	fund	fund	NOUN
ftr-475	631	30	described	describe	VERB
ftr-475	631	31	in	in	ADP
ftr-475	631	32	§	§	PROPN
ftr-475	631	33	584	584	NUM
ftr-475	631	34	,	,	PUNCT
ftr-475	631	35	a	a	DET
ftr-475	631	36	nonpublicly	nonpublicly	ADV
ftr-475	631	37	offered	offer	VERB
ftr-475	631	38	regulated	regulated	ADJ
ftr-475	631	39	investment	investment	NOUN
ftr-475	631	40	company	company	NOUN
ftr-475	631	41	,	,	PUNCT
ftr-475	631	42	and	and	CCONJ
ftr-475	631	43	a	a	DET
ftr-475	631	44	remic	remic	NOUN
ftr-475	631	45	.	.	PUNCT
ftr-475	632	1	temp	temp	NOUN
ftr-475	632	2	.	.	PUNCT
ftr-475	633	1	regs	regs	PROPN
ftr-475	633	2	.	.	PUNCT
ftr-475	634	1	§	§	PROPN
ftr-475	634	2	1.67	1.67	NUM
ftr-475	634	3	-	-	PUNCT
ftr-475	634	4	3(a)(3)(i	3(a)(3)(i	NUM
ftr-475	634	5	)	)	PUNCT
ftr-475	634	6	.	.	PUNCT
ftr-475	635	1	90	90	NUM
ftr-475	635	2	.	.	PUNCT
ftr-475	636	1	investment	investment	NOUN
ftr-475	636	2	expenses	expense	NOUN
ftr-475	636	3	are	be	AUX
ftr-475	636	4	defined	define	VERB
ftr-475	636	5	as	as	ADP
ftr-475	636	6	expenses	expense	NOUN
ftr-475	636	7	paid	pay	VERB
ftr-475	636	8	or	or	CCONJ
ftr-475	636	9	accrued	accrue	VERB
ftr-475	636	10	by	by	ADP
ftr-475	636	11	the	the	DET
ftr-475	636	12	remic	remic	NOUN
ftr-475	636	13	for	for	ADP
ftr-475	636	14	which	which	PRON
ftr-475	636	15	a	a	DET
ftr-475	636	16	deduction	deduction	NOUN
ftr-475	636	17	is	be	AUX
ftr-475	636	18	allowable	allowable	ADJ
ftr-475	636	19	under	under	ADP
ftr-475	636	20	§	§	PROPN
ftr-475	636	21	212	212	NUM
ftr-475	636	22	in	in	ADP
ftr-475	636	23	determining	determine	VERB
ftr-475	636	24	the	the	DET
ftr-475	636	25	taxable	taxable	ADJ
ftr-475	636	26	income	income	NOUN
ftr-475	636	27	of	of	ADP
ftr-475	636	28	the	the	DET
ftr-475	636	29	remic	remic	NOUN
ftr-475	636	30	.	.	PUNCT
ftr-475	637	1	temp	temp	NOUN
ftr-475	637	2	.	.	PUNCT
ftr-475	638	1	regs	regs	PROPN
ftr-475	638	2	.	.	PUNCT
ftr-475	639	1	§	§	PROPN
ftr-475	639	2	1.67	1.67	NUM
ftr-475	639	3	-	-	SYM
ftr-475	639	4	3(a)(4	3(a)(4	NUM
ftr-475	639	5	)	)	PUNCT
ftr-475	639	6	.	.	PUNCT
ftr-475	640	1	typical	typical	ADJ
ftr-475	640	2	investment	investment	NOUN
ftr-475	640	3	expenses	expense	NOUN
ftr-475	640	4	of	of	ADP
ftr-475	640	5	a	a	DET
ftr-475	640	6	remic	remic	NOUN
ftr-475	640	7	would	would	AUX
ftr-475	640	8	include	include	VERB
ftr-475	640	9	servicing	servicing	NOUN
ftr-475	640	10	fees	fee	NOUN
ftr-475	640	11	,	,	PUNCT
ftr-475	640	12	trustee	trustee	NOUN
ftr-475	640	13	fees	fee	NOUN
ftr-475	640	14	,	,	PUNCT
ftr-475	640	15	and	and	CCONJ
ftr-475	640	16	other	other	ADJ
ftr-475	640	17	administration	administration	NOUN
ftr-475	640	18	fees	fee	NOUN
ftr-475	640	19	,	,	PUNCT
ftr-475	640	20	but	but	CCONJ
ftr-475	640	21	they	they	PRON
ftr-475	640	22	would	would	AUX
ftr-475	640	23	not	not	PART
ftr-475	640	24	include	include	VERB
ftr-475	640	25	interest	interest	NOUN
ftr-475	640	26	expense	expense	NOUN
ftr-475	640	27	.	.	PUNCT
ftr-475	641	1	of	of	ADP
ftr-475	641	2	course	course	NOUN
ftr-475	641	3	,	,	PUNCT
ftr-475	641	4	it	it	PRON
ftr-475	641	5	may	may	AUX
ftr-475	641	6	not	not	PART
ftr-475	641	7	always	always	ADV
ftr-475	641	8	be	be	AUX
ftr-475	641	9	obvious	obvious	ADJ
ftr-475	641	10	whether	whether	SCONJ
ftr-475	641	11	an	an	DET
ftr-475	641	12	item	item	NOUN
ftr-475	641	13	of	of	ADP
ftr-475	641	14	income	income	NOUN
ftr-475	641	15	paid	pay	VERB
ftr-475	641	16	to	to	ADP
ftr-475	641	17	a	a	DET
ftr-475	641	18	servicer	servicer	NOUN
ftr-475	641	19	is	be	AUX
ftr-475	641	20	in	in	ADP
ftr-475	641	21	fact	fact	NOUN
ftr-475	641	22	fee	fee	NOUN
ftr-475	641	23	income	income	NOUN
ftr-475	641	24	or	or	CCONJ
ftr-475	641	25	,	,	PUNCT
ftr-475	641	26	alternatively	alternatively	ADV
ftr-475	641	27	,	,	PUNCT
ftr-475	641	28	a	a	DET
ftr-475	641	29	retained	retain	VERB
ftr-475	641	30	ownership	ownership	NOUN
ftr-475	641	31	interest	interest	NOUN
ftr-475	641	32	in	in	ADP
ftr-475	641	33	the	the	DET
ftr-475	641	34	remic	remic	ADJ
ftr-475	641	35	mortgages	mortgage	NOUN
ftr-475	641	36	(	(	PUNCT
ftr-475	641	37	e.g.	e.g.	ADV
ftr-475	641	38	,	,	PUNCT
ftr-475	641	39	a	a	DET
ftr-475	641	40	stripped	strip	VERB
ftr-475	641	41	coupon	coupon	NOUN
ftr-475	641	42	)	)	PUNCT
ftr-475	641	43	.	.	PUNCT
ftr-475	642	1	see	see	VERB
ftr-475	642	2	,	,	PUNCT
ftr-475	642	3	e.g.	e.g.	ADV
ftr-475	642	4	,	,	PUNCT
ftr-475	642	5	rev	rev	PROPN
ftr-475	642	6	.	.	PROPN
ftr-475	643	1	rul	rul	PROPN
ftr-475	643	2	.	.	PUNCT
ftr-475	644	1	9146	9146	NUM
ftr-475	644	2	,	,	PUNCT
ftr-475	644	3	1991	1991	NUM
ftr-475	644	4	-	-	SYM
ftr-475	644	5	2	2	NUM
ftr-475	644	6	c.b	c.b	PROPN
ftr-475	644	7	.	.	PROPN
ftr-475	644	8	358	358	NUM
ftr-475	644	9	(	(	PUNCT
ftr-475	644	10	characterizing	characterize	VERB
ftr-475	644	11	excess	excess	ADJ
ftr-475	644	12	servicing	servicing	NOUN
ftr-475	644	13	fees	fee	NOUN
ftr-475	644	14	as	as	ADP
ftr-475	644	15	a	a	DET
ftr-475	644	16	stripped	strip	VERB
ftr-475	644	17	coupon	coupon	NOUN
ftr-475	644	18	)	)	PUNCT
ftr-475	644	19	.	.	PUNCT
ftr-475	645	1	91	91	NUM
ftr-475	645	2	.	.	PUNCT
ftr-475	646	1	temp	temp	NOUN
ftr-475	646	2	.	.	PUNCT
ftr-475	647	1	regs	regs	PROPN
ftr-475	647	2	.	.	PUNCT
ftr-475	648	1	§	§	PROPN
ftr-475	648	2	1.67	1.67	NUM
ftr-475	648	3	-	-	PUNCT
ftr-475	648	4	3(b)(1	3(b)(1	NUM
ftr-475	648	5	)	)	PUNCT
ftr-475	648	6	.	.	PUNCT
ftr-475	649	1	92	92	NUM
ftr-475	649	2	.	.	PUNCT
ftr-475	649	3	temp	temp	NOUN
ftr-475	649	4	.	.	PUNCT
ftr-475	650	1	regs	regs	PROPN
ftr-475	650	2	.	.	PUNCT
ftr-475	651	1	§	§	PROPN
ftr-475	651	2	1.67	1.67	NUM
ftr-475	651	3	-	-	SYM
ftr-475	651	4	3(b)(5	3(b)(5	NUM
ftr-475	651	5	)	)	PUNCT
ftr-475	651	6	.	.	PUNCT
ftr-475	652	1	on	on	ADP
ftr-475	652	2	the	the	DET
ftr-475	652	3	rules	rule	NOUN
ftr-475	652	4	applicable	applicable	ADJ
ftr-475	652	5	to	to	ADP
ftr-475	652	6	ptihs	ptihs	NOUN
ftr-475	652	7	,	,	PUNCT
ftr-475	652	8	see	see	VERB
ftr-475	652	9	generally	generally	ADV
ftr-475	652	10	ann	ann	PROPN
ftr-475	652	11	m.	m.	PROPN
ftr-475	652	12	hannaford	hannaford	PROPN
ftr-475	652	13	&	&	CCONJ
ftr-475	652	14	james	james	PROPN
ftr-475	652	15	c.	c.	PROPN
ftr-475	652	16	engel	engel	PROPN
ftr-475	652	17	,	,	PUNCT
ftr-475	652	18	final	final	ADJ
ftr-475	652	19	remic	remic	NOUN
ftr-475	652	20	regulations	regulation	NOUN
ftr-475	652	21	on	on	ADP
ftr-475	652	22	allocation	allocation	NOUN
ftr-475	652	23	of	of	ADP
ftr-475	652	24	investment	investment	NOUN
ftr-475	652	25	expense	expense	NOUN
ftr-475	652	26	:	:	PUNCT
ftr-475	652	27	round	round	NOUN
ftr-475	652	28	one	one	NUM
ftr-475	652	29	,	,	PUNCT
ftr-475	652	30	6	6	NUM
ftr-475	652	31	j.	j.	PROPN
ftr-475	652	32	bank	bank	PROPN
ftr-475	652	33	tax'n	tax'n	ADJ
ftr-475	652	34	20	20	NUM
ftr-475	652	35	(	(	PUNCT
ftr-475	652	36	1993	1993	NUM
ftr-475	652	37	)	)	PUNCT
ftr-475	652	38	.	.	PUNCT
ftr-475	653	1	93	93	NUM
ftr-475	653	2	.	.	PUNCT
ftr-475	654	1	the	the	DET
ftr-475	654	2	double	double	ADJ
ftr-475	654	3	remic	remic	NOUN
ftr-475	654	4	is	be	AUX
ftr-475	654	5	frequently	frequently	ADV
ftr-475	654	6	used	use	VERB
ftr-475	654	7	to	to	PART
ftr-475	654	8	enable	enable	VERB
ftr-475	654	9	the	the	DET
ftr-475	654	10	creation	creation	NOUN
ftr-475	654	11	of	of	ADP
ftr-475	654	12	types	type	NOUN
ftr-475	654	13	of	of	ADP
ftr-475	654	14	regular	regular	ADJ
ftr-475	654	15	interests	interest	NOUN
ftr-475	654	16	that	that	PRON
ftr-475	654	17	could	could	AUX
ftr-475	654	18	not	not	PART
ftr-475	654	19	be	be	AUX
ftr-475	654	20	created	create	VERB
ftr-475	654	21	directly	directly	ADV
ftr-475	654	22	in	in	ADP
ftr-475	654	23	a	a	DET
ftr-475	654	24	single	single	ADJ
ftr-475	654	25	remic	remic	NOUN
ftr-475	654	26	.	.	PUNCT
ftr-475	655	1	see	see	VERB
ftr-475	655	2	generally	generally	ADV
ftr-475	655	3	peaslee	peaslee	PROPN
ftr-475	655	4	&	&	CCONJ
ftr-475	655	5	nirenberg	nirenberg	PROPN
ftr-475	655	6	,	,	PUNCT
ftr-475	655	7	supra	supra	PROPN
ftr-475	655	8	note	note	PROPN
ftr-475	655	9	8	8	NUM
ftr-475	655	10	,	,	PUNCT
ftr-475	655	11	at	at	ADP
ftr-475	655	12	217	217	NUM
ftr-475	655	13	-	-	SYM
ftr-475	655	14	20	20	NUM
ftr-475	655	15	(	(	PUNCT
ftr-475	655	16	providing	provide	VERB
ftr-475	655	17	copious	copious	ADJ
ftr-475	655	18	examples	example	NOUN
ftr-475	655	19	of	of	ADP
ftr-475	655	20	the	the	DET
ftr-475	655	21	technique	technique	NOUN
ftr-475	655	22	)	)	PUNCT
ftr-475	655	23	.	.	PUNCT
ftr-475	656	1	both	both	DET
ftr-475	656	2	remics	remic	NOUN
ftr-475	656	3	are	be	AUX
ftr-475	656	4	typically	typically	ADV
ftr-475	656	5	created	create	VERB
ftr-475	656	6	in	in	ADP
ftr-475	656	7	a	a	DET
ftr-475	656	8	single	single	ADJ
ftr-475	656	9	document	document	NOUN
ftr-475	656	10	and	and	CCONJ
ftr-475	656	11	the	the	DET
ftr-475	656	12	two	two	NUM
ftr-475	656	13	remics	remic	NOUN
ftr-475	656	14	are	be	AUX
ftr-475	656	15	separate	separate	ADJ
ftr-475	656	16	purely	purely	ADV
ftr-475	656	17	[	[	X
ftr-475	656	18	vol	vol	NOUN
ftr-475	656	19	2:4	2:4	NUM
ftr-475	656	20	tax	tax	NOUN
ftr-475	656	21	aspects	aspect	NOUN
ftr-475	656	22	of	of	ADP
ftr-475	656	23	remic	remic	ADJ
ftr-475	656	24	residual	residual	ADJ
ftr-475	656	25	interests	interest	NOUN
ftr-475	656	26	two	two	NUM
ftr-475	656	27	residual	residual	ADJ
ftr-475	656	28	interests	interest	NOUN
ftr-475	656	29	(	(	PUNCT
ftr-475	656	30	a	a	DET
ftr-475	656	31	lower	low	ADJ
ftr-475	656	32	-	-	PUNCT
ftr-475	656	33	tier	tier	NOUN
ftr-475	656	34	and	and	CCONJ
ftr-475	656	35	an	an	DET
ftr-475	656	36	upper	upper	ADJ
ftr-475	656	37	-	-	PUNCT
ftr-475	656	38	tier	tier	NOUN
ftr-475	656	39	residual	residual	ADJ
ftr-475	656	40	interest	interest	NOUN
ftr-475	656	41	)	)	PUNCT
ftr-475	656	42	and	and	CCONJ
ftr-475	656	43	the	the	DET
ftr-475	656	44	question	question	NOUN
ftr-475	656	45	arises	arise	VERB
ftr-475	656	46	as	as	ADP
ftr-475	656	47	to	to	ADP
ftr-475	656	48	how	how	SCONJ
ftr-475	656	49	to	to	PART
ftr-475	656	50	allocate	allocate	VERB
ftr-475	656	51	investment	investment	NOUN
ftr-475	656	52	expenses	expense	NOUN
ftr-475	656	53	between	between	ADP
ftr-475	656	54	the	the	DET
ftr-475	656	55	two	two	NUM
ftr-475	656	56	residual	residual	ADJ
ftr-475	656	57	interests	interest	NOUN
ftr-475	656	58	.	.	PUNCT
ftr-475	657	1	this	this	PRON
ftr-475	657	2	is	be	AUX
ftr-475	657	3	an	an	DET
ftr-475	657	4	issue	issue	NOUN
ftr-475	657	5	because	because	SCONJ
ftr-475	657	6	,	,	PUNCT
ftr-475	657	7	except	except	SCONJ
ftr-475	657	8	for	for	ADP
ftr-475	657	9	tax	tax	NOUN
ftr-475	657	10	purposes	purpose	NOUN
ftr-475	657	11	,	,	PUNCT
ftr-475	657	12	there	there	PRON
ftr-475	657	13	is	be	VERB
ftr-475	657	14	in	in	ADP
ftr-475	657	15	substance	substance	NOUN
ftr-475	657	16	only	only	ADV
ftr-475	657	17	a	a	DET
ftr-475	657	18	single	single	ADJ
ftr-475	657	19	economic	economic	ADJ
ftr-475	657	20	entity	entity	NOUN
ftr-475	657	21	and	and	CCONJ
ftr-475	657	22	a	a	DET
ftr-475	657	23	single	single	ADJ
ftr-475	657	24	set	set	NOUN
ftr-475	657	25	of	of	ADP
ftr-475	657	26	expense	expense	NOUN
ftr-475	657	27	items	item	NOUN
ftr-475	657	28	and	and	CCONJ
ftr-475	657	29	no	no	DET
ftr-475	657	30	easy	easy	ADJ
ftr-475	657	31	basis	basis	NOUN
ftr-475	657	32	may	may	AUX
ftr-475	657	33	exist	exist	VERB
ftr-475	657	34	for	for	ADP
ftr-475	657	35	dividing	divide	VERB
ftr-475	657	36	up	up	ADP
ftr-475	657	37	such	such	ADJ
ftr-475	657	38	expense	expense	NOUN
ftr-475	657	39	items	item	NOUN
ftr-475	657	40	between	between	ADP
ftr-475	657	41	the	the	DET
ftr-475	657	42	upper	upper	ADJ
ftr-475	657	43	and	and	CCONJ
ftr-475	657	44	lower	low	ADJ
ftr-475	657	45	tier	tier	NOUN
ftr-475	657	46	remics.9	remics.9	NOUN
ftr-475	657	47	'	'	PUNCT
ftr-475	657	48	the	the	DET
ftr-475	657	49	issue	issue	NOUN
ftr-475	657	50	is	be	AUX
ftr-475	657	51	more	more	ADV
ftr-475	657	52	acute	acute	ADJ
ftr-475	657	53	if	if	SCONJ
ftr-475	657	54	the	the	DET
ftr-475	657	55	upperand	upperand	ADJ
ftr-475	657	56	lower	low	ADJ
ftr-475	657	57	-	-	PUNCT
ftr-475	657	58	tier	tier	NOUN
ftr-475	657	59	residuals	residual	NOUN
ftr-475	657	60	are	be	AUX
ftr-475	657	61	held	hold	VERB
ftr-475	657	62	by	by	ADP
ftr-475	657	63	separate	separate	ADJ
ftr-475	657	64	ptihs	ptihs	NOUN
ftr-475	657	65	.	.	PUNCT
ftr-475	658	1	absent	absent	ADJ
ftr-475	658	2	further	further	ADJ
ftr-475	658	3	guidance	guidance	NOUN
ftr-475	658	4	,	,	PUNCT
ftr-475	658	5	the	the	DET
ftr-475	658	6	two	two	NUM
ftr-475	658	7	remics	remic	NOUN
ftr-475	658	8	should	should	AUX
ftr-475	658	9	be	be	AUX
ftr-475	658	10	free	free	ADJ
ftr-475	658	11	to	to	PART
ftr-475	658	12	divide	divide	VERB
ftr-475	658	13	up	up	ADP
ftr-475	658	14	the	the	DET
ftr-475	658	15	expenses	expense	NOUN
ftr-475	658	16	between	between	ADP
ftr-475	658	17	themselves	themselves	PRON
ftr-475	658	18	in	in	ADP
ftr-475	658	19	any	any	DET
ftr-475	658	20	reasonable	reasonable	ADJ
ftr-475	658	21	way	way	NOUN
ftr-475	658	22	.	.	PUNCT
ftr-475	659	1	b.	b.	PROPN
ftr-475	659	2	remic	remic	PROPN
ftr-475	659	3	taxable	taxable	ADJ
ftr-475	659	4	incone.-remic	incone.-remic	ADJ
ftr-475	659	5	residual	residual	ADJ
ftr-475	659	6	holders	holder	NOUN
ftr-475	659	7	take	take	VERB
ftr-475	659	8	into	into	ADP
ftr-475	659	9	account	account	NOUN
ftr-475	659	10	their	their	PRON
ftr-475	659	11	shares	share	NOUN
ftr-475	659	12	of	of	ADP
ftr-475	659	13	remic	remic	ADJ
ftr-475	659	14	taxable	taxable	ADJ
ftr-475	659	15	income	income	NOUN
ftr-475	659	16	as	as	ADP
ftr-475	659	17	items	item	NOUN
ftr-475	659	18	of	of	ADP
ftr-475	659	19	ordinary	ordinary	ADJ
ftr-475	659	20	income	income	NOUN
ftr-475	659	21	.	.	PUNCT
ftr-475	660	1	although	although	SCONJ
ftr-475	660	2	special	special	ADJ
ftr-475	660	3	rules	rule	NOUN
ftr-475	660	4	apply	apply	VERB
ftr-475	660	5	to	to	ADP
ftr-475	660	6	that	that	DET
ftr-475	660	7	portion	portion	NOUN
ftr-475	660	8	of	of	ADP
ftr-475	660	9	remic	remic	ADJ
ftr-475	660	10	taxable	taxable	ADJ
ftr-475	660	11	income	income	NOUN
ftr-475	660	12	that	that	PRON
ftr-475	660	13	constitutes	constitute	VERB
ftr-475	660	14	an	an	DET
ftr-475	660	15	excess	excess	ADJ
ftr-475	660	16	inclusion	inclusion	NOUN
ftr-475	660	17	(	(	PUNCT
ftr-475	660	18	generally	generally	ADV
ftr-475	660	19	limiting	limit	VERB
ftr-475	660	20	the	the	DET
ftr-475	660	21	extent	extent	NOUN
ftr-475	660	22	to	to	PART
ftr-475	660	23	which	which	PRON
ftr-475	660	24	such	such	ADJ
ftr-475	660	25	excess	excess	ADJ
ftr-475	660	26	inclusion	inclusion	NOUN
ftr-475	660	27	income	income	NOUN
ftr-475	660	28	may	may	AUX
ftr-475	660	29	be	be	AUX
ftr-475	660	30	offset	offset	VERB
ftr-475	660	31	by	by	ADP
ftr-475	660	32	deductions	deduction	NOUN
ftr-475	660	33	)	)	PUNCT
ftr-475	660	34	,	,	PUNCT
ftr-475	660	35	the	the	DET
ftr-475	660	36	character	character	NOUN
ftr-475	660	37	of	of	ADP
ftr-475	660	38	remic	remic	ADJ
ftr-475	660	39	taxable	taxable	ADJ
ftr-475	660	40	income	income	NOUN
ftr-475	660	41	is	be	AUX
ftr-475	660	42	not	not	PART
ftr-475	660	43	otherwise	otherwise	ADV
ftr-475	660	44	specified	specify	VERB
ftr-475	660	45	by	by	ADP
ftr-475	660	46	the	the	DET
ftr-475	660	47	remic	remic	PROPN
ftr-475	660	48	provisions.95	provisions.95	PROPN
ftr-475	660	49	the	the	DET
ftr-475	660	50	first	first	ADJ
ftr-475	660	51	question	question	NOUN
ftr-475	660	52	that	that	PRON
ftr-475	660	53	arises	arise	VERB
ftr-475	660	54	in	in	ADP
ftr-475	660	55	considering	consider	VERB
ftr-475	660	56	the	the	DET
ftr-475	660	57	character	character	NOUN
ftr-475	660	58	of	of	ADP
ftr-475	660	59	remic	remic	ADJ
ftr-475	660	60	taxable	taxable	ADJ
ftr-475	660	61	income	income	NOUN
ftr-475	660	62	is	be	AUX
ftr-475	660	63	whether	whether	SCONJ
ftr-475	660	64	such	such	ADJ
ftr-475	660	65	income	income	NOUN
ftr-475	660	66	should	should	AUX
ftr-475	660	67	be	be	AUX
ftr-475	660	68	viewed	view	VERB
ftr-475	660	69	,	,	PUNCT
ftr-475	660	70	in	in	ADP
ftr-475	660	71	whole	whole	NOUN
ftr-475	660	72	or	or	CCONJ
ftr-475	660	73	in	in	ADP
ftr-475	660	74	part	part	NOUN
ftr-475	660	75	,	,	PUNCT
ftr-475	660	76	as	as	ADP
ftr-475	660	77	interest	interest	NOUN
ftr-475	660	78	income	income	NOUN
ftr-475	660	79	.	.	PUNCT
ftr-475	661	1	clearly	clearly	ADV
ftr-475	661	2	a	a	DET
ftr-475	661	3	residual	residual	ADJ
ftr-475	661	4	interest	interest	NOUN
ftr-475	661	5	is	be	AUX
ftr-475	661	6	not	not	PART
ftr-475	661	7	a	a	DET
ftr-475	661	8	debt	debt	NOUN
ftr-475	661	9	instrument	instrument	NOUN
ftr-475	661	10	,	,	PUNCT
ftr-475	661	11	but	but	CCONJ
ftr-475	661	12	one	one	PRON
ftr-475	661	13	could	could	AUX
ftr-475	661	14	plausibly	plausibly	ADV
ftr-475	661	15	argue	argue	VERB
ftr-475	661	16	that	that	SCONJ
ftr-475	661	17	since	since	SCONJ
ftr-475	661	18	the	the	DET
ftr-475	661	19	items	item	NOUN
ftr-475	661	20	of	of	ADP
ftr-475	661	21	gross	gross	ADJ
ftr-475	661	22	income	income	NOUN
ftr-475	661	23	of	of	ADP
ftr-475	661	24	a	a	DET
ftr-475	661	25	remic	remic	NOUN
ftr-475	661	26	predominantly	predominantly	ADV
ftr-475	661	27	,	,	PUNCT
ftr-475	661	28	although	although	SCONJ
ftr-475	661	29	not	not	PART
ftr-475	661	30	necessarily	necessarily	ADV
ftr-475	661	31	exclusively	exclusively	ADV
ftr-475	661	32	,	,	PUNCT
ftr-475	661	33	consist	consist	VERB
ftr-475	661	34	of	of	ADP
ftr-475	661	35	interest	interest	NOUN
ftr-475	661	36	income	income	NOUN
ftr-475	661	37	,	,	PUNCT
ftr-475	661	38	one	one	PRON
ftr-475	661	39	should	should	AUX
ftr-475	661	40	"	"	PUNCT
ftr-475	661	41	look	look	VERB
ftr-475	661	42	through	through	ADP
ftr-475	661	43	"	"	PUNCT
ftr-475	661	44	in	in	ADP
ftr-475	661	45	some	some	DET
ftr-475	661	46	sense	sense	NOUN
ftr-475	661	47	and	and	CCONJ
ftr-475	661	48	treat	treat	VERB
ftr-475	661	49	at	at	ADP
ftr-475	661	50	least	least	ADJ
ftr-475	661	51	a	a	DET
ftr-475	661	52	portion	portion	NOUN
ftr-475	661	53	of	of	ADP
ftr-475	661	54	the	the	DET
ftr-475	661	55	taxable	taxable	ADJ
ftr-475	661	56	income	income	NOUN
ftr-475	661	57	of	of	ADP
ftr-475	661	58	the	the	DET
ftr-475	661	59	remic	remic	NOUN
ftr-475	661	60	passed	pass	VERB
ftr-475	661	61	through	through	ADP
ftr-475	661	62	to	to	ADP
ftr-475	661	63	the	the	DET
ftr-475	661	64	residual	residual	ADJ
ftr-475	661	65	interest	interest	NOUN
ftr-475	661	66	holders	holder	NOUN
ftr-475	661	67	as	as	ADP
ftr-475	661	68	having	have	VERB
ftr-475	661	69	the	the	DET
ftr-475	661	70	character	character	NOUN
ftr-475	661	71	of	of	ADP
ftr-475	661	72	interest	interest	NOUN
ftr-475	661	73	.	.	PUNCT
ftr-475	662	1	yet	yet	ADV
ftr-475	662	2	,	,	PUNCT
ftr-475	662	3	there	there	PRON
ftr-475	662	4	is	be	VERB
ftr-475	662	5	no	no	DET
ftr-475	662	6	authority	authority	NOUN
ftr-475	662	7	that	that	PRON
ftr-475	662	8	supports	support	VERB
ftr-475	662	9	that	that	DET
ftr-475	662	10	characterization	characterization	NOUN
ftr-475	662	11	,	,	PUNCT
ftr-475	662	12	other	other	ADJ
ftr-475	662	13	than	than	ADP
ftr-475	662	14	in	in	ADP
ftr-475	662	15	the	the	DET
ftr-475	662	16	case	case	NOUN
ftr-475	662	17	of	of	ADP
ftr-475	662	18	actual	actual	ADJ
ftr-475	662	19	remic	remic	NOUN
ftr-475	662	20	distributions	distribution	NOUN
ftr-475	662	21	to	to	ADP
ftr-475	662	22	foreign	foreign	ADJ
ftr-475	662	23	holders.96	holders.96	NOUN
ftr-475	662	24	in	in	ADP
ftr-475	662	25	fact	fact	NOUN
ftr-475	662	26	,	,	PUNCT
ftr-475	662	27	the	the	DET
ftr-475	662	28	code	code	NOUN
ftr-475	662	29	and	and	CCONJ
ftr-475	662	30	regulations	regulation	NOUN
ftr-475	662	31	seemingly	seemingly	ADV
ftr-475	662	32	are	be	AUX
ftr-475	662	33	careful	careful	ADJ
ftr-475	662	34	to	to	PART
ftr-475	662	35	avoid	avoid	VERB
ftr-475	662	36	this	this	DET
ftr-475	662	37	characterization	characterization	NOUN
ftr-475	662	38	.	.	PUNCT
ftr-475	663	1	97	97	NUM
ftr-475	663	2	one	one	NUM
ftr-475	663	3	limited	limited	ADJ
ftr-475	663	4	exception	exception	NOUN
ftr-475	663	5	to	to	ADP
ftr-475	663	6	this	this	PRON
ftr-475	663	7	as	as	ADP
ftr-475	663	8	a	a	DET
ftr-475	663	9	formal	formal	ADJ
ftr-475	663	10	matter	matter	NOUN
ftr-475	663	11	.	.	PUNCT
ftr-475	664	1	the	the	DET
ftr-475	664	2	regulations	regulation	NOUN
ftr-475	664	3	expressly	expressly	ADV
ftr-475	664	4	sanction	sanction	VERB
ftr-475	664	5	such	such	ADJ
ftr-475	664	6	double	double	ADJ
ftr-475	664	7	remic	remic	NOUN
ftr-475	664	8	structures	structure	NOUN
ftr-475	664	9	.	.	PUNCT
ftr-475	665	1	see	see	VERB
ftr-475	665	2	supra	supra	ADJ
ftr-475	665	3	text	text	NOUN
ftr-475	665	4	accompanying	accompanying	ADJ
ftr-475	665	5	note	note	NOUN
ftr-475	665	6	34	34	NUM
ftr-475	665	7	.	.	PUNCT
ftr-475	666	1	the	the	DET
ftr-475	666	2	prevalence	prevalence	NOUN
ftr-475	666	3	of	of	ADP
ftr-475	666	4	double	double	ADJ
ftr-475	666	5	remic	remic	NOUN
ftr-475	666	6	structures	structure	NOUN
ftr-475	666	7	and	and	CCONJ
ftr-475	666	8	the	the	DET
ftr-475	666	9	fact	fact	NOUN
ftr-475	666	10	that	that	SCONJ
ftr-475	666	11	they	they	PRON
ftr-475	666	12	serve	serve	VERB
ftr-475	666	13	little	little	ADJ
ftr-475	666	14	purpose	purpose	NOUN
ftr-475	666	15	other	other	ADJ
ftr-475	666	16	than	than	SCONJ
ftr-475	666	17	to	to	PART
ftr-475	666	18	accomplish	accomplish	VERB
ftr-475	666	19	indirectly	indirectly	ADV
ftr-475	666	20	what	what	PRON
ftr-475	666	21	can	can	AUX
ftr-475	666	22	not	not	PART
ftr-475	666	23	be	be	AUX
ftr-475	666	24	accomplished	accomplish	VERB
ftr-475	666	25	directly	directly	ADV
ftr-475	666	26	under	under	ADP
ftr-475	666	27	the	the	DET
ftr-475	666	28	remic	remic	ADJ
ftr-475	666	29	rules	rule	NOUN
ftr-475	666	30	suggests	suggest	VERB
ftr-475	666	31	that	that	SCONJ
ftr-475	666	32	the	the	DET
ftr-475	666	33	definition	definition	NOUN
ftr-475	666	34	of	of	ADP
ftr-475	666	35	a	a	DET
ftr-475	666	36	regular	regular	ADJ
ftr-475	666	37	interest	interest	NOUN
ftr-475	666	38	in	in	ADP
ftr-475	666	39	the	the	DET
ftr-475	666	40	remic	remic	PROPN
ftr-475	666	41	regulations	regulation	NOUN
ftr-475	666	42	probably	probably	ADV
ftr-475	666	43	should	should	AUX
ftr-475	666	44	be	be	AUX
ftr-475	666	45	broadened	broaden	VERB
ftr-475	666	46	or	or	CCONJ
ftr-475	666	47	revamped	revamp	VERB
ftr-475	666	48	to	to	PART
ftr-475	666	49	reflect	reflect	VERB
ftr-475	666	50	the	the	DET
ftr-475	666	51	reality	reality	NOUN
ftr-475	666	52	of	of	ADP
ftr-475	666	53	the	the	DET
ftr-475	666	54	marketplace	marketplace	NOUN
ftr-475	666	55	.	.	PUNCT
ftr-475	667	1	94	94	X
ftr-475	667	2	.	.	PUNCT
ftr-475	667	3	regs	regs	PROPN
ftr-475	667	4	.	.	PUNCT
ftr-475	668	1	§	§	PROPN
ftr-475	668	2	1.860f-2(a)(2)(i	1.860f-2(a)(2)(i	NUM
ftr-475	668	3	)	)	PUNCT
ftr-475	668	4	sanctions	sanction	NOUN
ftr-475	668	5	the	the	DET
ftr-475	668	6	creation	creation	NOUN
ftr-475	668	7	of	of	ADP
ftr-475	668	8	tiered	tiere	VERB
ftr-475	668	9	remics	remic	NOUN
ftr-475	668	10	in	in	ADP
ftr-475	668	11	a	a	DET
ftr-475	668	12	single	single	ADJ
ftr-475	668	13	document	document	NOUN
ftr-475	668	14	and	and	CCONJ
ftr-475	668	15	requires	require	VERB
ftr-475	668	16	that	that	SCONJ
ftr-475	668	17	the	the	DET
ftr-475	668	18	organizational	organizational	ADJ
ftr-475	668	19	documents	document	NOUN
ftr-475	668	20	clearly	clearly	ADV
ftr-475	668	21	and	and	CCONJ
ftr-475	668	22	expressly	expressly	ADV
ftr-475	668	23	identify	identify	VERB
ftr-475	668	24	the	the	DET
ftr-475	668	25	assets	asset	NOUN
ftr-475	668	26	of	of	ADP
ftr-475	668	27	,	,	PUNCT
ftr-475	668	28	and	and	CCONJ
ftr-475	668	29	interests	interest	NOUN
ftr-475	668	30	in	in	ADP
ftr-475	668	31	,	,	PUNCT
ftr-475	668	32	each	each	DET
ftr-475	668	33	remic	remic	NOUN
ftr-475	668	34	.	.	PUNCT
ftr-475	669	1	it	it	PRON
ftr-475	669	2	does	do	AUX
ftr-475	669	3	not	not	PART
ftr-475	669	4	require	require	VERB
ftr-475	669	5	clear	clear	ADJ
ftr-475	669	6	identification	identification	NOUN
ftr-475	669	7	of	of	ADP
ftr-475	669	8	each	each	DET
ftr-475	669	9	remic	remic	NOUN
ftr-475	669	10	's	's	PART
ftr-475	669	11	expenses	expense	NOUN
ftr-475	669	12	.	.	PUNCT
ftr-475	670	1	95	95	NUM
ftr-475	670	2	.	.	PUNCT
ftr-475	671	1	for	for	ADP
ftr-475	671	2	a	a	DET
ftr-475	671	3	detailed	detailed	ADJ
ftr-475	671	4	discussion	discussion	NOUN
ftr-475	671	5	of	of	ADP
ftr-475	671	6	excess	excess	ADJ
ftr-475	671	7	inclusions	inclusion	NOUN
ftr-475	671	8	,	,	PUNCT
ftr-475	671	9	see	see	VERB
ftr-475	671	10	infra	infra	NOUN
ftr-475	671	11	part	part	NOUN
ftr-475	671	12	v.	v.	ADP
ftr-475	671	13	96	96	NUM
ftr-475	671	14	.	.	PUNCT
ftr-475	672	1	see	see	VERB
ftr-475	672	2	h.r	h.r	PROPN
ftr-475	672	3	.	.	PROPN
ftr-475	672	4	conf	conf	PROPN
ftr-475	672	5	.	.	PUNCT
ftr-475	673	1	rep	rep	PROPN
ftr-475	673	2	.	.	PROPN
ftr-475	673	3	no	no	PROPN
ftr-475	673	4	.	.	NOUN
ftr-475	673	5	841	841	NUM
ftr-475	673	6	,	,	PUNCT
ftr-475	673	7	supra	supra	ADJ
ftr-475	673	8	note	note	NOUN
ftr-475	673	9	31	31	NUM
ftr-475	673	10	,	,	PUNCT
ftr-475	673	11	at	at	ADP
ftr-475	673	12	11	11	NUM
ftr-475	673	13	-	-	SYM
ftr-475	673	14	238	238	NUM
ftr-475	673	15	,	,	PUNCT
ftr-475	673	16	reprinted	reprint	VERB
ftr-475	673	17	in	in	ADP
ftr-475	673	18	1986	1986	NUM
ftr-475	673	19	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-475	673	20	.	.	PUNCT
ftr-475	674	1	at	at	ADP
ftr-475	674	2	4326	4326	NUM
ftr-475	674	3	.	.	PUNCT
ftr-475	675	1	for	for	ADP
ftr-475	675	2	a	a	DET
ftr-475	675	3	further	further	ADJ
ftr-475	675	4	discussion	discussion	NOUN
ftr-475	675	5	,	,	PUNCT
ftr-475	675	6	see	see	VERB
ftr-475	675	7	part	part	NOUN
ftr-475	675	8	vi.a	vi.a	PROPN
ftr-475	675	9	.	.	PUNCT
ftr-475	676	1	i.	i.	PROPN
ftr-475	676	2	97	97	NUM
ftr-475	676	3	.	.	PUNCT
ftr-475	677	1	see	see	VERB
ftr-475	677	2	,	,	PUNCT
ftr-475	677	3	e.g.	e.g.	ADV
ftr-475	677	4	,	,	PUNCT
ftr-475	677	5	temp	temp	NOUN
ftr-475	677	6	.	.	PUNCT
ftr-475	678	1	regs	regs	PROPN
ftr-475	678	2	.	.	PUNCT
ftr-475	679	1	§	§	PROPN
ftr-475	679	2	1.67	1.67	NUM
ftr-475	679	3	-	-	SYM
ftr-475	679	4	3(b)(4	3(b)(4	NUM
ftr-475	679	5	)	)	PUNCT
ftr-475	679	6	(	(	PUNCT
ftr-475	679	7	providing	provide	VERB
ftr-475	679	8	that	that	SCONJ
ftr-475	679	9	investment	investment	NOUN
ftr-475	679	10	expenses	expense	NOUN
ftr-475	679	11	allocated	allocate	VERB
ftr-475	679	12	to	to	ADP
ftr-475	679	13	a	a	DET
ftr-475	679	14	regular	regular	ADJ
ftr-475	679	15	,	,	PUNCT
ftr-475	679	16	but	but	CCONJ
ftr-475	679	17	not	not	PART
ftr-475	679	18	residual	residual	ADJ
ftr-475	679	19	,	,	PUNCT
ftr-475	679	20	interest	interest	NOUN
ftr-475	679	21	holder	holder	NOUN
ftr-475	679	22	constitute	constitute	VERB
ftr-475	679	23	additional	additional	ADJ
ftr-475	679	24	interest	interest	NOUN
ftr-475	679	25	income	income	NOUN
ftr-475	679	26	):	):	PUNCT
ftr-475	679	27	19941	19941	NUM
ftr-475	679	28	florida	florida	PROPN
ftr-475	679	29	tax	tax	NOUN
ftr-475	679	30	review	review	NOUN
ftr-475	679	31	relates	relate	VERB
ftr-475	679	32	to	to	ADP
ftr-475	679	33	reits	reits	NOUN
ftr-475	679	34	holding	hold	VERB
ftr-475	679	35	residual	residual	ADJ
ftr-475	679	36	interests	interest	NOUN
ftr-475	679	37	,	,	PUNCT
ftr-475	679	38	for	for	ADP
ftr-475	679	39	which	which	DET
ftr-475	679	40	income	income	NOUN
ftr-475	679	41	on	on	ADP
ftr-475	679	42	a	a	DET
ftr-475	679	43	residual	residual	ADJ
ftr-475	679	44	interest	interest	NOUN
ftr-475	679	45	is	be	AUX
ftr-475	679	46	treated	treat	VERB
ftr-475	679	47	as	as	ADP
ftr-475	679	48	interest	interest	NOUN
ftr-475	679	49	on	on	ADP
ftr-475	679	50	a	a	PRON
ftr-475	679	51	"	"	PUNCT
ftr-475	679	52	qualifying	qualify	VERB
ftr-475	679	53	real	real	ADJ
ftr-475	679	54	property	property	NOUN
ftr-475	679	55	loan	loan	NOUN
ftr-475	679	56	"	"	PUNCT
ftr-475	679	57	to	to	ADP
ftr-475	679	58	the	the	DET
ftr-475	679	59	extent	extent	NOUN
ftr-475	679	60	that	that	SCONJ
ftr-475	679	61	the	the	DET
ftr-475	679	62	income	income	NOUN
ftr-475	679	63	of	of	ADP
ftr-475	679	64	the	the	DET
ftr-475	679	65	remic	remic	NOUN
ftr-475	679	66	would	would	AUX
ftr-475	679	67	qualify	qualify	VERB
ftr-475	679	68	as	as	ADP
ftr-475	679	69	such.98	such.98	ADJ
ftr-475	679	70	absent	absent	ADJ
ftr-475	679	71	interest	interest	NOUN
ftr-475	679	72	characterization	characterization	NOUN
ftr-475	679	73	,	,	PUNCT
ftr-475	679	74	no	no	DET
ftr-475	679	75	other	other	ADJ
ftr-475	679	76	pigeonhole	pigeonhole	NOUN
ftr-475	679	77	seems	seem	VERB
ftr-475	679	78	even	even	ADV
ftr-475	679	79	remotely	remotely	ADV
ftr-475	679	80	viable	viable	ADJ
ftr-475	679	81	,	,	PUNCT
ftr-475	679	82	yet	yet	CCONJ
ftr-475	679	83	that	that	DET
ftr-475	679	84	answer	answer	NOUN
ftr-475	679	85	complicates	complicate	VERB
ftr-475	679	86	the	the	DET
ftr-475	679	87	application	application	NOUN
ftr-475	679	88	of	of	ADP
ftr-475	679	89	certain	certain	ADJ
ftr-475	679	90	other	other	ADJ
ftr-475	679	91	provisions	provision	NOUN
ftr-475	679	92	of	of	ADP
ftr-475	679	93	the	the	DET
ftr-475	679	94	code	code	NOUN
ftr-475	679	95	,	,	PUNCT
ftr-475	679	96	such	such	ADJ
ftr-475	679	97	as	as	ADP
ftr-475	679	98	the	the	DET
ftr-475	679	99	domestic	domestic	ADJ
ftr-475	679	100	personal	personal	ADJ
ftr-475	679	101	holding	hold	VERB
ftr-475	679	102	company	company	NOUN
ftr-475	679	103	(	(	PUNCT
ftr-475	679	104	"	"	PUNCT
ftr-475	679	105	phc	phc	PROPN
ftr-475	679	106	"	"	PUNCT
ftr-475	679	107	)	)	PUNCT
ftr-475	679	108	and	and	CCONJ
ftr-475	679	109	foreign	foreign	ADJ
ftr-475	679	110	personal	personal	ADJ
ftr-475	679	111	holding	hold	VERB
ftr-475	679	112	company	company	NOUN
ftr-475	679	113	(	(	PUNCT
ftr-475	679	114	"	"	PUNCT
ftr-475	679	115	fphci	fphci	NOUN
ftr-475	679	116	"	"	PUNCT
ftr-475	679	117	)	)	PUNCT
ftr-475	679	118	rules	rule	NOUN
ftr-475	679	119	.	.	PUNCT
ftr-475	680	1	in	in	ADP
ftr-475	680	2	applying	apply	VERB
ftr-475	680	3	those	those	DET
ftr-475	680	4	rules	rule	NOUN
ftr-475	680	5	,	,	PUNCT
ftr-475	680	6	phci	phci	NOUN
ftr-475	680	7	and	and	CCONJ
ftr-475	680	8	fphci	fphci	NOUN
ftr-475	680	9	income	income	NOUN
ftr-475	680	10	includes	include	VERB
ftr-475	680	11	dividends	dividend	NOUN
ftr-475	680	12	,	,	PUNCT
ftr-475	680	13	interest	interest	NOUN
ftr-475	680	14	,	,	PUNCT
ftr-475	680	15	royalties	royalty	NOUN
ftr-475	680	16	,	,	PUNCT
ftr-475	680	17	rents	rent	NOUN
ftr-475	680	18	,	,	PUNCT
ftr-475	680	19	and	and	CCONJ
ftr-475	680	20	other	other	ADJ
ftr-475	680	21	specified	specify	VERB
ftr-475	680	22	types	type	NOUN
ftr-475	680	23	of	of	ADP
ftr-475	680	24	passive	passive	ADJ
ftr-475	680	25	income	income	NOUN
ftr-475	680	26	.	.	PUNCT
ftr-475	680	27	"	"	PUNCT
ftr-475	681	1	a	a	DET
ftr-475	681	2	residual	residual	ADJ
ftr-475	681	3	interest	interest	NOUN
ftr-475	681	4	holder	holder	NOUN
ftr-475	681	5	's	's	PART
ftr-475	681	6	share	share	NOUN
ftr-475	681	7	of	of	ADP
ftr-475	681	8	remic	remic	ADJ
ftr-475	681	9	taxable	taxable	ADJ
ftr-475	681	10	income	income	NOUN
ftr-475	681	11	(	(	PUNCT
ftr-475	681	12	whether	whether	SCONJ
ftr-475	681	13	or	or	CCONJ
ftr-475	681	14	not	not	PART
ftr-475	681	15	such	such	ADJ
ftr-475	681	16	amounts	amount	NOUN
ftr-475	681	17	represent	represent	VERB
ftr-475	681	18	excess	excess	ADJ
ftr-475	681	19	inclusions	inclusion	NOUN
ftr-475	681	20	)	)	PUNCT
ftr-475	681	21	does	do	AUX
ftr-475	681	22	not	not	PART
ftr-475	681	23	fit	fit	VERB
ftr-475	681	24	into	into	ADP
ftr-475	681	25	any	any	DET
ftr-475	681	26	one	one	NUM
ftr-475	681	27	of	of	ADP
ftr-475	681	28	the	the	DET
ftr-475	681	29	listed	list	VERB
ftr-475	681	30	items	item	NOUN
ftr-475	681	31	in	in	ADP
ftr-475	681	32	section	section	NOUN
ftr-475	681	33	543	543	NUM
ftr-475	681	34	or	or	CCONJ
ftr-475	681	35	section	section	NOUN
ftr-475	681	36	553	553	NUM
ftr-475	681	37	,	,	PUNCT
ftr-475	681	38	although	although	SCONJ
ftr-475	681	39	it	it	PRON
ftr-475	681	40	is	be	AUX
ftr-475	681	41	indeed	indeed	ADV
ftr-475	681	42	a	a	DET
ftr-475	681	43	strange	strange	ADJ
ftr-475	681	44	result	result	NOUN
ftr-475	681	45	that	that	SCONJ
ftr-475	681	46	such	such	ADJ
ftr-475	681	47	income	income	NOUN
ftr-475	681	48	is	be	AUX
ftr-475	681	49	not	not	PART
ftr-475	681	50	includible/	includible/	NUM
ftr-475	681	51	°	°	NOUN
ftr-475	681	52	°	°	NOUN
ftr-475	681	53	a	a	DET
ftr-475	681	54	more	more	ADV
ftr-475	681	55	practical	practical	ADJ
ftr-475	681	56	issue	issue	NOUN
ftr-475	681	57	arises	arise	VERB
ftr-475	681	58	with	with	ADP
ftr-475	681	59	respect	respect	NOUN
ftr-475	681	60	to	to	ADP
ftr-475	681	61	tax	tax	NOUN
ftr-475	681	62	exempt	exempt	ADJ
ftr-475	681	63	organizations	organization	NOUN
ftr-475	681	64	that	that	PRON
ftr-475	681	65	hold	hold	VERB
ftr-475	681	66	residual	residual	ADJ
ftr-475	681	67	interests	interest	NOUN
ftr-475	681	68	.	.	PUNCT
ftr-475	682	1	although	although	SCONJ
ftr-475	682	2	excess	excess	ADJ
ftr-475	682	3	inclusions	inclusion	NOUN
ftr-475	682	4	are	be	AUX
ftr-475	682	5	expressly	expressly	ADV
ftr-475	682	6	treated	treat	VERB
ftr-475	682	7	as	as	ADP
ftr-475	682	8	unrelated	unrelated	ADJ
ftr-475	682	9	business	business	NOUN
ftr-475	682	10	taxable	taxable	ADJ
ftr-475	682	11	income	income	NOUN
ftr-475	682	12	(	(	PUNCT
ftr-475	682	13	"	"	PUNCT
ftr-475	682	14	ubti	ubti	ADJ
ftr-475	682	15	"	"	PUNCT
ftr-475	682	16	)	)	PUNCT
ftr-475	682	17	,	,	PUNCT
ftr-475	682	18	it	it	PRON
ftr-475	682	19	is	be	AUX
ftr-475	682	20	not	not	PART
ftr-475	682	21	immediately	immediately	ADV
ftr-475	682	22	obvious	obvious	ADJ
ftr-475	682	23	why	why	SCONJ
ftr-475	682	24	nonexcess	nonexcess	ADJ
ftr-475	682	25	inclusion	inclusion	NOUN
ftr-475	682	26	amounts	amount	NOUN
ftr-475	682	27	are	be	AUX
ftr-475	682	28	not	not	PART
ftr-475	682	29	also	also	ADV
ftr-475	682	30	treated	treat	VERB
ftr-475	682	31	as	as	ADP
ftr-475	682	32	ubti	ubti	NOUN
ftr-475	682	33	.	.	PUNCT
ftr-475	682	34	'	'	PUNCT
ftr-475	683	1	°	°	ADP
ftr-475	683	2	'	'	PUNCT
ftr-475	683	3	the	the	DET
ftr-475	683	4	structure	structure	NOUN
ftr-475	683	5	of	of	ADP
ftr-475	683	6	the	the	DET
ftr-475	683	7	ubti	ubti	PROPN
ftr-475	683	8	rules	rule	NOUN
ftr-475	683	9	is	be	AUX
ftr-475	683	10	to	to	PART
ftr-475	683	11	include	include	VERB
ftr-475	683	12	all	all	DET
ftr-475	683	13	gross	gross	ADJ
ftr-475	683	14	income	income	NOUN
ftr-475	683	15	from	from	ADP
ftr-475	683	16	any	any	DET
ftr-475	683	17	unrelated	unrelated	ADJ
ftr-475	683	18	trade	trade	NOUN
ftr-475	683	19	or	or	CCONJ
ftr-475	683	20	business	business	NOUN
ftr-475	683	21	regularly	regularly	ADV
ftr-475	683	22	carried	carry	VERB
ftr-475	683	23	on	on	ADP
ftr-475	683	24	by	by	ADP
ftr-475	683	25	an	an	DET
ftr-475	683	26	institution	institution	NOUN
ftr-475	683	27	,	,	PUNCT
ftr-475	683	28	exclusive	exclusive	ADJ
ftr-475	683	29	of	of	ADP
ftr-475	683	30	certain	certain	ADJ
ftr-475	683	31	passive	passive	ADJ
ftr-475	683	32	types	type	NOUN
ftr-475	683	33	of	of	ADP
ftr-475	683	34	income	income	NOUN
ftr-475	683	35	,	,	PUNCT
ftr-475	683	36	such	such	ADJ
ftr-475	683	37	as	as	ADP
ftr-475	683	38	interest	interest	NOUN
ftr-475	683	39	,	,	PUNCT
ftr-475	683	40	dividends	dividend	NOUN
ftr-475	683	41	,	,	PUNCT
ftr-475	683	42	royalties	royalty	NOUN
ftr-475	683	43	,	,	PUNCT
ftr-475	683	44	etc	etc	X
ftr-475	683	45	.	.	X
ftr-475	683	46	given	give	VERB
ftr-475	683	47	the	the	DET
ftr-475	683	48	large	large	ADJ
ftr-475	683	49	investment	investment	NOUN
ftr-475	683	50	activities	activity	NOUN
ftr-475	683	51	of	of	ADP
ftr-475	683	52	many	many	ADJ
ftr-475	683	53	tax	tax	NOUN
ftr-475	683	54	exempt	exempt	ADJ
ftr-475	683	55	organizations	organization	NOUN
ftr-475	683	56	,	,	PUNCT
ftr-475	683	57	it	it	PRON
ftr-475	683	58	is	be	AUX
ftr-475	683	59	generally	generally	ADV
ftr-475	683	60	important	important	ADJ
ftr-475	683	61	to	to	PART
ftr-475	683	62	ensure	ensure	VERB
ftr-475	683	63	that	that	SCONJ
ftr-475	683	64	income	income	NOUN
ftr-475	683	65	falls	fall	VERB
ftr-475	683	66	within	within	ADP
ftr-475	683	67	one	one	NUM
ftr-475	683	68	of	of	ADP
ftr-475	683	69	the	the	DET
ftr-475	683	70	excluded	exclude	VERB
ftr-475	683	71	categories	category	NOUN
ftr-475	683	72	of	of	ADP
ftr-475	683	73	passive	passive	ADJ
ftr-475	683	74	income	income	NOUN
ftr-475	683	75	.	.	PUNCT
ftr-475	684	1	in	in	ADP
ftr-475	684	2	this	this	DET
ftr-475	684	3	regard	regard	NOUN
ftr-475	684	4	,	,	PUNCT
ftr-475	684	5	residual	residual	ADJ
ftr-475	684	6	interest	interest	NOUN
ftr-475	684	7	income	income	NOUN
ftr-475	684	8	is	be	AUX
ftr-475	684	9	not	not	PART
ftr-475	684	10	interest	interest	NOUN
ftr-475	684	11	or	or	CCONJ
ftr-475	684	12	dividends	dividend	NOUN
ftr-475	684	13	nor	nor	CCONJ
ftr-475	684	14	seemingly	seemingly	ADV
ftr-475	684	15	any	any	DET
ftr-475	684	16	other	other	ADJ
ftr-475	684	17	type	type	NOUN
ftr-475	684	18	of	of	ADP
ftr-475	684	19	income	income	NOUN
ftr-475	684	20	listed	list	VERB
ftr-475	684	21	in	in	ADP
ftr-475	684	22	section	section	NOUN
ftr-475	684	23	513(b	513(b	PROPN
ftr-475	684	24	)	)	PUNCT
ftr-475	684	25	.	.	PUNCT
ftr-475	685	1	0	0	NUM
ftr-475	685	2	2	2	NUM
ftr-475	685	3	yet	yet	ADV
ftr-475	685	4	,	,	PUNCT
ftr-475	685	5	the	the	DET
ftr-475	685	6	fact	fact	NOUN
ftr-475	685	7	that	that	SCONJ
ftr-475	685	8	the	the	DET
ftr-475	685	9	statute	statute	NOUN
ftr-475	685	10	expressly	expressly	ADV
ftr-475	685	11	provides	provide	VERB
ftr-475	685	12	that	that	SCONJ
ftr-475	685	13	excess	excess	ADJ
ftr-475	685	14	inclusions	inclusion	NOUN
ftr-475	685	15	are	be	AUX
ftr-475	685	16	ubti	ubti	NOUN
ftr-475	685	17	must	must	AUX
ftr-475	685	18	mean	mean	VERB
ftr-475	685	19	that	that	SCONJ
ftr-475	685	20	they	they	PRON
ftr-475	685	21	otherwise	otherwise	ADV
ftr-475	685	22	would	would	AUX
ftr-475	685	23	not	not	PART
ftr-475	685	24	be	be	AUX
ftr-475	685	25	,	,	PUNCT
ftr-475	685	26	although	although	SCONJ
ftr-475	685	27	it	it	PRON
ftr-475	685	28	temp	temp	VERB
ftr-475	685	29	.	.	PUNCT
ftr-475	686	1	regs	regs	PROPN
ftr-475	686	2	.	.	PUNCT
ftr-475	687	1	§	§	PROPN
ftr-475	687	2	1.469	1.469	NUM
ftr-475	687	3	-	-	SYM
ftr-475	687	4	2(c)(3)(i)(a	2(c)(3)(i)(a	NUM
ftr-475	687	5	)	)	PUNCT
ftr-475	687	6	(	(	PUNCT
ftr-475	687	7	providing	provide	VERB
ftr-475	687	8	that	that	PRON
ftr-475	687	9	portfolio	portfolio	NOUN
ftr-475	687	10	income	income	NOUN
ftr-475	687	11	includes	include	VERB
ftr-475	687	12	interest	interest	NOUN
ftr-475	687	13	,	,	PUNCT
ftr-475	687	14	dividends	dividend	NOUN
ftr-475	687	15	,	,	PUNCT
ftr-475	687	16	and	and	CCONJ
ftr-475	687	17	income	income	NOUN
ftr-475	687	18	from	from	ADP
ftr-475	687	19	a	a	DET
ftr-475	687	20	remic	remic	NOUN
ftr-475	687	21	)	)	PUNCT
ftr-475	687	22	.	.	PUNCT
ftr-475	688	1	98	98	NUM
ftr-475	688	2	.	.	X
ftr-475	689	1	for	for	ADP
ftr-475	689	2	a	a	DET
ftr-475	689	3	detailed	detailed	ADJ
ftr-475	689	4	discussion	discussion	NOUN
ftr-475	689	5	of	of	ADP
ftr-475	689	6	this	this	DET
ftr-475	689	7	rule	rule	NOUN
ftr-475	689	8	,	,	PUNCT
ftr-475	689	9	see	see	VERB
ftr-475	689	10	infra	infra	NOUN
ftr-475	689	11	part	part	NOUN
ftr-475	689	12	vi.c	vi.c	VERB
ftr-475	689	13	.	.	PUNCT
ftr-475	690	1	99	99	NUM
ftr-475	690	2	.	.	PUNCT
ftr-475	690	3	irc	irc	PROPN
ftr-475	690	4	§	§	PROPN
ftr-475	690	5	§	§	PROPN
ftr-475	690	6	543(a	543(a	PROPN
ftr-475	690	7	)	)	PUNCT
ftr-475	690	8	,	,	PUNCT
ftr-475	690	9	553(a	553(a	PROPN
ftr-475	690	10	)	)	PUNCT
ftr-475	690	11	.	.	PUNCT
ftr-475	691	1	100	100	NUM
ftr-475	691	2	.	.	PUNCT
ftr-475	692	1	the	the	DET
ftr-475	692	2	answer	answer	NOUN
ftr-475	692	3	is	be	AUX
ftr-475	692	4	less	less	ADV
ftr-475	692	5	clear	clear	ADJ
ftr-475	692	6	with	with	ADP
ftr-475	692	7	respect	respect	NOUN
ftr-475	692	8	to	to	ADP
ftr-475	692	9	the	the	DET
ftr-475	692	10	definition	definition	NOUN
ftr-475	692	11	of	of	ADP
ftr-475	692	12	fphi	fphi	NOUN
ftr-475	692	13	in	in	ADP
ftr-475	692	14	§	§	PROPN
ftr-475	692	15	954(c	954(c	PROPN
ftr-475	692	16	)	)	PUNCT
ftr-475	692	17	.	.	PUNCT
ftr-475	693	1	a	a	DET
ftr-475	693	2	comparison	comparison	NOUN
ftr-475	693	3	of	of	ADP
ftr-475	693	4	§	§	PROPN
ftr-475	693	5	954(c)(l)(b)(i	954(c)(l)(b)(i	NUM
ftr-475	693	6	)	)	PUNCT
ftr-475	693	7	and	and	CCONJ
ftr-475	693	8	(	(	PUNCT
ftr-475	693	9	ii	ii	NOUN
ftr-475	693	10	)	)	PUNCT
ftr-475	693	11	may	may	AUX
ftr-475	693	12	suggest	suggest	VERB
ftr-475	693	13	that	that	SCONJ
ftr-475	693	14	a	a	DET
ftr-475	693	15	remic	remic	ADJ
ftr-475	693	16	residual	residual	ADJ
ftr-475	693	17	interest	interest	NOUN
ftr-475	693	18	does	do	AUX
ftr-475	693	19	not	not	PART
ftr-475	693	20	give	give	VERB
ftr-475	693	21	rise	rise	NOUN
ftr-475	693	22	to	to	ADP
ftr-475	693	23	interest	interest	NOUN
ftr-475	693	24	,	,	PUNCT
ftr-475	693	25	which	which	PRON
ftr-475	693	26	,	,	PUNCT
ftr-475	693	27	as	as	SCONJ
ftr-475	693	28	noted	note	VERB
ftr-475	693	29	,	,	PUNCT
ftr-475	693	30	is	be	AUX
ftr-475	693	31	consistent	consistent	ADJ
ftr-475	693	32	with	with	ADP
ftr-475	693	33	the	the	DET
ftr-475	693	34	treatment	treatment	NOUN
ftr-475	693	35	elsewhere	elsewhere	ADV
ftr-475	693	36	in	in	ADP
ftr-475	693	37	the	the	DET
ftr-475	693	38	code	code	NOUN
ftr-475	693	39	.	.	PUNCT
ftr-475	694	1	101	101	NUM
ftr-475	694	2	.	.	PUNCT
ftr-475	695	1	one	one	NUM
ftr-475	695	2	issue	issue	NOUN
ftr-475	695	3	that	that	PRON
ftr-475	695	4	has	have	AUX
ftr-475	695	5	been	be	AUX
ftr-475	695	6	raised	raise	VERB
ftr-475	695	7	is	be	AUX
ftr-475	695	8	whether	whether	SCONJ
ftr-475	695	9	such	such	ADJ
ftr-475	695	10	amounts	amount	NOUN
ftr-475	695	11	could	could	AUX
ftr-475	695	12	be	be	AUX
ftr-475	695	13	treated	treat	VERB
ftr-475	695	14	as	as	ADP
ftr-475	695	15	debt	debt	NOUN
ftr-475	695	16	financed	finance	VERB
ftr-475	695	17	income	income	NOUN
ftr-475	695	18	in	in	ADP
ftr-475	695	19	light	light	NOUN
ftr-475	695	20	of	of	ADP
ftr-475	695	21	the	the	DET
ftr-475	695	22	fact	fact	NOUN
ftr-475	695	23	that	that	SCONJ
ftr-475	695	24	the	the	DET
ftr-475	695	25	remic	remic	NOUN
ftr-475	695	26	is	be	AUX
ftr-475	695	27	leveraged	leverage	VERB
ftr-475	695	28	by	by	ADP
ftr-475	695	29	virtue	virtue	NOUN
ftr-475	695	30	of	of	ADP
ftr-475	695	31	the	the	DET
ftr-475	695	32	regular	regular	ADJ
ftr-475	695	33	interests	interest	NOUN
ftr-475	695	34	.	.	PUNCT
ftr-475	696	1	debt	debt	NOUN
ftr-475	696	2	financed	finance	VERB
ftr-475	696	3	income	income	NOUN
ftr-475	696	4	treatment	treatment	NOUN
ftr-475	696	5	is	be	AUX
ftr-475	696	6	unlikely	unlikely	ADJ
ftr-475	696	7	,	,	PUNCT
ftr-475	696	8	and	and	CCONJ
ftr-475	696	9	certainly	certainly	ADV
ftr-475	696	10	unjustified	unjustified	ADJ
ftr-475	696	11	,	,	PUNCT
ftr-475	696	12	for	for	ADP
ftr-475	696	13	the	the	DET
ftr-475	696	14	reasons	reason	NOUN
ftr-475	696	15	stated	state	VERB
ftr-475	696	16	in	in	ADP
ftr-475	696	17	peaslee	peaslee	PROPN
ftr-475	696	18	&	&	CCONJ
ftr-475	696	19	nirenberg	nirenberg	PROPN
ftr-475	696	20	,	,	PUNCT
ftr-475	696	21	supra	supra	PROPN
ftr-475	696	22	note	note	PROPN
ftr-475	696	23	8	8	NUM
ftr-475	696	24	,	,	PUNCT
ftr-475	696	25	at	at	ADP
ftr-475	696	26	284	284	NUM
ftr-475	696	27	-	-	SYM
ftr-475	696	28	85	85	NUM
ftr-475	696	29	n.47	n.47	NOUN
ftr-475	696	30	.	.	NOUN
ftr-475	696	31	102	102	NUM
ftr-475	696	32	.	.	PUNCT
ftr-475	696	33	regs	regs	PROPN
ftr-475	696	34	.	.	PUNCT
ftr-475	697	1	§	§	PROPN
ftr-475	697	2	1.512(b)-i(a)(1	1.512(b)-i(a)(1	NUM
ftr-475	697	3	)	)	PUNCT
ftr-475	697	4	provides	provide	VERB
ftr-475	697	5	that	that	SCONJ
ftr-475	697	6	,	,	PUNCT
ftr-475	697	7	in	in	ADP
ftr-475	697	8	addition	addition	NOUN
ftr-475	697	9	to	to	ADP
ftr-475	697	10	excluding	exclude	VERB
ftr-475	697	11	dividends	dividend	NOUN
ftr-475	697	12	and	and	CCONJ
ftr-475	697	13	interest	interest	NOUN
ftr-475	697	14	,	,	PUNCT
ftr-475	697	15	ubti	ubti	PROPN
ftr-475	697	16	does	do	AUX
ftr-475	697	17	not	not	PART
ftr-475	697	18	include	include	VERB
ftr-475	697	19	"	"	PUNCT
ftr-475	697	20	other	other	ADJ
ftr-475	697	21	substantially	substantially	ADV
ftr-475	697	22	similar	similar	ADJ
ftr-475	697	23	income	income	NOUN
ftr-475	697	24	from	from	ADP
ftr-475	697	25	ordinary	ordinary	ADJ
ftr-475	697	26	and	and	CCONJ
ftr-475	697	27	routine	routine	ADJ
ftr-475	697	28	investments	investment	NOUN
ftr-475	697	29	to	to	ADP
ftr-475	697	30	the	the	DET
ftr-475	697	31	extent	extent	NOUN
ftr-475	697	32	determined	determine	VERB
ftr-475	697	33	by	by	ADP
ftr-475	697	34	the	the	DET
ftr-475	697	35	commissioner	commissioner	NOUN
ftr-475	697	36	.	.	PUNCT
ftr-475	697	37	"	"	PUNCT
ftr-475	697	38	regs	reg	NOUN
ftr-475	697	39	.	.	PUNCT
ftr-475	698	1	§	§	PROPN
ftr-475	698	2	1.512(b)i	1.512(b)i	PROPN
ftr-475	698	3	(	(	PUNCT
ftr-475	698	4	a)(1	a)(1	NOUN
ftr-475	698	5	)	)	PUNCT
ftr-475	698	6	.	.	PUNCT
ftr-475	699	1	to	to	ADP
ftr-475	699	2	date	date	NOUN
ftr-475	699	3	,	,	PUNCT
ftr-475	699	4	no	no	DET
ftr-475	699	5	such	such	ADJ
ftr-475	699	6	determination	determination	NOUN
ftr-475	699	7	has	have	AUX
ftr-475	699	8	been	be	AUX
ftr-475	699	9	made	make	VERB
ftr-475	699	10	with	with	ADP
ftr-475	699	11	respect	respect	NOUN
ftr-475	699	12	to	to	ADP
ftr-475	699	13	nonexcess	nonexcess	ADJ
ftr-475	699	14	inclusion	inclusion	NOUN
ftr-475	699	15	income	income	NOUN
ftr-475	699	16	under	under	ADP
ftr-475	699	17	a	a	DET
ftr-475	699	18	residual	residual	ADJ
ftr-475	699	19	interest	interest	NOUN
ftr-475	699	20	.	.	PUNCT
ftr-475	700	1	[	[	X
ftr-475	700	2	vol	vol	NOUN
ftr-475	700	3	2:4	2:4	NUM
ftr-475	700	4	tax	tax	NOUN
ftr-475	700	5	aspects	aspect	NOUN
ftr-475	700	6	of	of	ADP
ftr-475	700	7	remic	remic	ADJ
ftr-475	700	8	residual	residual	ADJ
ftr-475	700	9	interests	interest	NOUN
ftr-475	700	10	would	would	AUX
ftr-475	700	11	not	not	PART
ftr-475	700	12	be	be	AUX
ftr-475	700	13	the	the	DET
ftr-475	700	14	first	first	ADJ
ftr-475	700	15	time	time	NOUN
ftr-475	700	16	the	the	DET
ftr-475	700	17	code	code	NOUN
ftr-475	700	18	made	make	VERB
ftr-475	700	19	redundant	redundant	ADJ
ftr-475	700	20	and	and	CCONJ
ftr-475	700	21	nonsensical	nonsensical	ADJ
ftr-475	700	22	statements	statement	NOUN
ftr-475	700	23	.	.	PUNCT
ftr-475	701	1	in	in	ADP
ftr-475	701	2	another	another	DET
ftr-475	701	3	context	context	NOUN
ftr-475	701	4	,	,	PUNCT
ftr-475	701	5	the	the	DET
ftr-475	701	6	regulations	regulation	NOUN
ftr-475	701	7	expressly	expressly	ADV
ftr-475	701	8	provide	provide	VERB
ftr-475	701	9	that	that	DET
ftr-475	701	10	income	income	NOUN
ftr-475	701	11	from	from	ADP
ftr-475	701	12	remics	remic	NOUN
ftr-475	701	13	(	(	PUNCT
ftr-475	701	14	apparently	apparently	ADV
ftr-475	701	15	including	include	VERB
ftr-475	701	16	income	income	NOUN
ftr-475	701	17	under	under	ADP
ftr-475	701	18	both	both	CCONJ
ftr-475	701	19	regular	regular	ADJ
ftr-475	701	20	and	and	CCONJ
ftr-475	701	21	residual	residual	ADJ
ftr-475	701	22	interests	interest	NOUN
ftr-475	701	23	)	)	PUNCT
ftr-475	701	24	will	will	AUX
ftr-475	701	25	be	be	AUX
ftr-475	701	26	treated	treat	VERB
ftr-475	701	27	as	as	ADP
ftr-475	701	28	portfolio	portfolio	NOUN
ftr-475	701	29	income	income	NOUN
ftr-475	701	30	(	(	PUNCT
ftr-475	701	31	although	although	SCONJ
ftr-475	701	32	not	not	PART
ftr-475	701	33	as	as	ADP
ftr-475	701	34	interest	interest	NOUN
ftr-475	701	35	)	)	PUNCT
ftr-475	701	36	for	for	ADP
ftr-475	701	37	purposes	purpose	NOUN
ftr-475	701	38	of	of	ADP
ftr-475	701	39	the	the	DET
ftr-475	701	40	passive	passive	ADJ
ftr-475	701	41	loss	loss	NOUN
ftr-475	701	42	rules	rule	NOUN
ftr-475	701	43	.	.	PUNCT
ftr-475	701	44	"	"	PUNCT
ftr-475	702	1	3	3	NUM
ftr-475	702	2	further	far	ADV
ftr-475	702	3	,	,	PUNCT
ftr-475	702	4	since	since	SCONJ
ftr-475	702	5	a	a	DET
ftr-475	702	6	residual	residual	ADJ
ftr-475	702	7	interest	interest	NOUN
ftr-475	702	8	is	be	AUX
ftr-475	702	9	treated	treat	VERB
ftr-475	702	10	as	as	SCONJ
ftr-475	702	11	property	property	NOUN
ftr-475	702	12	held	hold	VERB
ftr-475	702	13	for	for	ADP
ftr-475	702	14	investment	investment	NOUN
ftr-475	702	15	by	by	ADP
ftr-475	702	16	virtue	virtue	NOUN
ftr-475	702	17	of	of	ADP
ftr-475	702	18	the	the	DET
ftr-475	702	19	fact	fact	NOUN
ftr-475	702	20	that	that	SCONJ
ftr-475	702	21	it	it	PRON
ftr-475	702	22	produces	produce	VERB
ftr-475	702	23	portfolio	portfolio	NOUN
ftr-475	702	24	income,'0	income,'0	PROPN
ftr-475	702	25	4	4	NUM
ftr-475	702	26	gross	gross	ADJ
ftr-475	702	27	income	income	NOUN
ftr-475	702	28	from	from	ADP
ftr-475	702	29	the	the	DET
ftr-475	702	30	residual	residual	ADJ
ftr-475	702	31	interest	interest	NOUN
ftr-475	702	32	is	be	AUX
ftr-475	702	33	treated	treat	VERB
ftr-475	702	34	as	as	ADP
ftr-475	702	35	investment	investment	NOUN
ftr-475	702	36	income	income	NOUN
ftr-475	702	37	for	for	ADP
ftr-475	702	38	purposes	purpose	NOUN
ftr-475	702	39	of	of	ADP
ftr-475	702	40	section	section	NOUN
ftr-475	702	41	163(d	163(d	PROPN
ftr-475	702	42	)	)	PUNCT
ftr-475	702	43	.	.	PUNCT
ftr-475	703	1	thus	thus	ADV
ftr-475	703	2	,	,	PUNCT
ftr-475	703	3	income	income	NOUN
ftr-475	703	4	under	under	ADP
ftr-475	703	5	a	a	DET
ftr-475	703	6	residual	residual	ADJ
ftr-475	703	7	interest	interest	NOUN
ftr-475	703	8	increases	increase	VERB
ftr-475	703	9	the	the	DET
ftr-475	703	10	individual	individual	ADJ
ftr-475	703	11	taxpayer	taxpayer	NOUN
ftr-475	703	12	's	's	PART
ftr-475	703	13	allowable	allowable	ADJ
ftr-475	703	14	interest	interest	NOUN
ftr-475	703	15	expense	expense	NOUN
ftr-475	703	16	deduction	deduction	NOUN
ftr-475	703	17	.	.	PUNCT
ftr-475	704	1	in	in	ADP
ftr-475	704	2	something	something	PRON
ftr-475	704	3	of	of	ADP
ftr-475	704	4	a	a	DET
ftr-475	704	5	perverse	perverse	ADJ
ftr-475	704	6	twist	twist	NOUN
ftr-475	704	7	,	,	PUNCT
ftr-475	704	8	the	the	DET
ftr-475	704	9	mandate	mandate	NOUN
ftr-475	704	10	that	that	SCONJ
ftr-475	704	11	excess	excess	ADJ
ftr-475	704	12	inclusions	inclusion	NOUN
ftr-475	704	13	can	can	AUX
ftr-475	704	14	not	not	PART
ftr-475	704	15	be	be	AUX
ftr-475	704	16	offset	offset	VERB
ftr-475	704	17	by	by	ADP
ftr-475	704	18	other	other	ADJ
ftr-475	704	19	deductions	deduction	NOUN
ftr-475	704	20	'	'	PART
ftr-475	704	21	05	05	NUM
ftr-475	704	22	can	can	AUX
ftr-475	704	23	be	be	AUX
ftr-475	704	24	neutralized	neutralize	VERB
ftr-475	704	25	through	through	ADP
ftr-475	704	26	the	the	DET
ftr-475	704	27	investment	investment	NOUN
ftr-475	704	28	interest	interest	NOUN
ftr-475	704	29	expense	expense	NOUN
ftr-475	704	30	rules	rule	NOUN
ftr-475	704	31	.	.	PUNCT
ftr-475	705	1	example	example	NOUN
ftr-475	705	2	:	:	PUNCT
ftr-475	705	3	investor	investor	NOUN
ftr-475	705	4	x	x	NOUN
ftr-475	705	5	at	at	ADP
ftr-475	705	6	the	the	DET
ftr-475	705	7	end	end	NOUN
ftr-475	705	8	of	of	ADP
ftr-475	705	9	1994	1994	NUM
ftr-475	705	10	,	,	PUNCT
ftr-475	705	11	has	have	VERB
ftr-475	705	12	net	net	ADJ
ftr-475	705	13	investment	investment	NOUN
ftr-475	705	14	income	income	NOUN
ftr-475	705	15	of	of	ADP
ftr-475	705	16	$	$	SYM
ftr-475	705	17	400	400	NUM
ftr-475	705	18	from	from	ADP
ftr-475	705	19	certain	certain	ADJ
ftr-475	705	20	securities	security	NOUN
ftr-475	705	21	and	and	CCONJ
ftr-475	705	22	investment	investment	NOUN
ftr-475	705	23	interest	interest	NOUN
ftr-475	705	24	expense	expense	NOUN
ftr-475	705	25	of	of	ADP
ftr-475	705	26	$	$	SYM
ftr-475	705	27	500	500	NUM
ftr-475	705	28	.	.	PUNCT
ftr-475	706	1	investor	investor	NOUN
ftr-475	706	2	x	x	PUNCT
ftr-475	706	3	also	also	ADV
ftr-475	706	4	holds	hold	VERB
ftr-475	706	5	a	a	DET
ftr-475	706	6	remic	remic	ADJ
ftr-475	706	7	residual	residual	ADJ
ftr-475	706	8	interest	interest	NOUN
ftr-475	706	9	under	under	ADP
ftr-475	706	10	which	which	PRON
ftr-475	706	11	x	x	PRON
ftr-475	706	12	has	have	VERB
ftr-475	706	13	income	income	NOUN
ftr-475	706	14	for	for	ADP
ftr-475	706	15	1994	1994	NUM
ftr-475	706	16	of	of	ADP
ftr-475	706	17	$	$	SYM
ftr-475	706	18	100	100	NUM
ftr-475	706	19	,	,	PUNCT
ftr-475	706	20	all	all	PRON
ftr-475	706	21	of	of	ADP
ftr-475	706	22	which	which	PRON
ftr-475	706	23	is	be	AUX
ftr-475	706	24	an	an	DET
ftr-475	706	25	excess	excess	ADJ
ftr-475	706	26	inclusion	inclusion	NOUN
ftr-475	706	27	.	.	PUNCT
ftr-475	707	1	investor	investor	NOUN
ftr-475	707	2	x	x	AUX
ftr-475	707	3	has	have	VERB
ftr-475	707	4	net	net	ADJ
ftr-475	707	5	investment	investment	NOUN
ftr-475	707	6	income	income	NOUN
ftr-475	707	7	for	for	ADP
ftr-475	707	8	1994	1994	NUM
ftr-475	707	9	of	of	ADP
ftr-475	707	10	$	$	SYM
ftr-475	707	11	500	500	NUM
ftr-475	707	12	(	(	PUNCT
ftr-475	707	13	$	$	SYM
ftr-475	707	14	400	400	NUM
ftr-475	707	15	+	+	NUM
ftr-475	707	16	$	$	SYM
ftr-475	707	17	100	100	NUM
ftr-475	707	18	)	)	PUNCT
ftr-475	707	19	and	and	CCONJ
ftr-475	707	20	therefore	therefore	ADV
ftr-475	707	21	is	be	AUX
ftr-475	707	22	allowed	allow	VERB
ftr-475	707	23	to	to	PART
ftr-475	707	24	deduct	deduct	VERB
ftr-475	707	25	the	the	DET
ftr-475	707	26	full	full	ADJ
ftr-475	707	27	$	$	SYM
ftr-475	707	28	500	500	NUM
ftr-475	707	29	of	of	ADP
ftr-475	707	30	investment	investment	NOUN
ftr-475	707	31	interest	interest	NOUN
ftr-475	707	32	expense	expense	NOUN
ftr-475	707	33	.	.	PUNCT
ftr-475	708	1	thus	thus	ADV
ftr-475	708	2	,	,	PUNCT
ftr-475	708	3	even	even	ADV
ftr-475	708	4	though	though	SCONJ
ftr-475	708	5	investor	investor	NOUN
ftr-475	708	6	has	have	VERB
ftr-475	708	7	the	the	DET
ftr-475	708	8	misfortune	misfortune	NOUN
ftr-475	708	9	of	of	ADP
ftr-475	708	10	incurring	incur	VERB
ftr-475	708	11	$	$	SYM
ftr-475	708	12	100	100	NUM
ftr-475	708	13	of	of	ADP
ftr-475	708	14	excess	excess	ADJ
ftr-475	708	15	inclusion	inclusion	NOUN
ftr-475	708	16	,	,	PUNCT
ftr-475	708	17	which	which	PRON
ftr-475	708	18	can	can	AUX
ftr-475	708	19	not	not	PART
ftr-475	708	20	be	be	AUX
ftr-475	708	21	offset	offset	VERB
ftr-475	708	22	by	by	ADP
ftr-475	708	23	deductions	deduction	NOUN
ftr-475	708	24	,	,	PUNCT
ftr-475	708	25	this	this	DET
ftr-475	708	26	adversity	adversity	NOUN
ftr-475	708	27	is	be	AUX
ftr-475	708	28	neutralized	neutralize	VERB
ftr-475	708	29	by	by	ADP
ftr-475	708	30	the	the	DET
ftr-475	708	31	additional	additional	ADJ
ftr-475	708	32	investment	investment	NOUN
ftr-475	708	33	interest	interest	NOUN
ftr-475	708	34	deduction	deduction	NOUN
ftr-475	708	35	that	that	PRON
ftr-475	708	36	investor	investor	NOUN
ftr-475	708	37	x	x	PUNCT
ftr-475	708	38	enjoys	enjoy	VERB
ftr-475	708	39	.	.	PUNCT
ftr-475	709	1	in	in	ADP
ftr-475	709	2	light	light	NOUN
ftr-475	709	3	of	of	ADP
ftr-475	709	4	the	the	DET
ftr-475	709	5	recent	recent	ADJ
ftr-475	709	6	amendments	amendment	NOUN
ftr-475	709	7	to	to	PART
ftr-475	709	8	section	section	NOUN
ftr-475	709	9	163(d	163(d	NOUN
ftr-475	709	10	)	)	PUNCT
ftr-475	709	11	to	to	PART
ftr-475	709	12	eliminate	eliminate	VERB
ftr-475	709	13	long	long	ADJ
ftr-475	709	14	term	term	NOUN
ftr-475	709	15	capital	capital	NOUN
ftr-475	709	16	gains	gain	NOUN
ftr-475	709	17	from	from	ADP
ftr-475	709	18	investment	investment	NOUN
ftr-475	709	19	income	income	NOUN
ftr-475	709	20	,	,	PUNCT
ftr-475	709	21	'	'	PUNCT
ftr-475	709	22	6	6	NUM
ftr-475	709	23	one	one	NOUN
ftr-475	709	24	may	may	AUX
ftr-475	709	25	question	question	VERB
ftr-475	709	26	the	the	DET
ftr-475	709	27	tax	tax	NOUN
ftr-475	709	28	policy	policy	NOUN
ftr-475	709	29	basis	basis	NOUN
ftr-475	709	30	for	for	ADP
ftr-475	709	31	including	include	VERB
ftr-475	709	32	income	income	NOUN
ftr-475	709	33	on	on	ADP
ftr-475	709	34	remic	remic	ADJ
ftr-475	709	35	residual	residual	ADJ
ftr-475	709	36	interests	interest	NOUN
ftr-475	709	37	in	in	ADP
ftr-475	709	38	investment	investment	NOUN
ftr-475	709	39	income	income	NOUN
ftr-475	709	40	for	for	ADP
ftr-475	709	41	purposes	purpose	NOUN
ftr-475	709	42	of	of	ADP
ftr-475	709	43	section	section	NOUN
ftr-475	709	44	163(d	163(d	PROPN
ftr-475	709	45	)	)	PUNCT
ftr-475	709	46	.	.	PUNCT
ftr-475	710	1	3	3	X
ftr-475	710	2	.	.	X
ftr-475	710	3	determining	determine	VERB
ftr-475	710	4	a	a	DET
ftr-475	710	5	residual	residual	ADJ
ftr-475	710	6	interest	interest	NOUN
ftr-475	710	7	holder	holder	NOUN
ftr-475	710	8	's	's	PART
ftr-475	710	9	basis.-as	basis.-as	ADP
ftr-475	710	10	the	the	DET
ftr-475	710	11	foregoing	foregoing	NOUN
ftr-475	710	12	indicates	indicate	VERB
ftr-475	710	13	,	,	PUNCT
ftr-475	710	14	an	an	DET
ftr-475	710	15	important	important	ADJ
ftr-475	710	16	element	element	NOUN
ftr-475	710	17	in	in	ADP
ftr-475	710	18	determining	determine	VERB
ftr-475	710	19	the	the	DET
ftr-475	710	20	tax	tax	NOUN
ftr-475	710	21	treatment	treatment	NOUN
ftr-475	710	22	of	of	ADP
ftr-475	710	23	the	the	DET
ftr-475	710	24	residual	residual	ADJ
ftr-475	710	25	interest	interest	NOUN
ftr-475	710	26	holder	holder	NOUN
ftr-475	710	27	is	be	AUX
ftr-475	710	28	its	its	PRON
ftr-475	710	29	basis	basis	NOUN
ftr-475	710	30	in	in	ADP
ftr-475	710	31	the	the	DET
ftr-475	710	32	residual	residual	ADJ
ftr-475	710	33	interest	interest	NOUN
ftr-475	710	34	.	.	PUNCT
ftr-475	711	1	in	in	ADP
ftr-475	711	2	general	general	ADJ
ftr-475	711	3	,	,	PUNCT
ftr-475	711	4	basis	basis	NOUN
ftr-475	711	5	calculations	calculation	NOUN
ftr-475	711	6	are	be	AUX
ftr-475	711	7	similar	similar	ADJ
ftr-475	711	8	to	to	ADP
ftr-475	711	9	those	those	PRON
ftr-475	711	10	that	that	PRON
ftr-475	711	11	apply	apply	VERB
ftr-475	711	12	in	in	ADP
ftr-475	711	13	determining	determine	VERB
ftr-475	711	14	a	a	DET
ftr-475	711	15	partner	partner	NOUN
ftr-475	711	16	's	's	PART
ftr-475	711	17	basis	basis	NOUN
ftr-475	711	18	in	in	ADP
ftr-475	711	19	103	103	NUM
ftr-475	711	20	.	.	PUNCT
ftr-475	712	1	temp	temp	NOUN
ftr-475	712	2	.	.	PUNCT
ftr-475	713	1	regs	regs	PROPN
ftr-475	713	2	.	.	PUNCT
ftr-475	714	1	§	§	PROPN
ftr-475	714	2	1.469	1.469	NUM
ftr-475	714	3	-	-	SYM
ftr-475	714	4	2(c)(3)(i)(a	2(c)(3)(i)(a	NUM
ftr-475	714	5	)	)	PUNCT
ftr-475	714	6	.	.	PUNCT
ftr-475	715	1	in	in	ADP
ftr-475	715	2	tamra	tamra	PROPN
ftr-475	715	3	,	,	PUNCT
ftr-475	715	4	congress	congress	PROPN
ftr-475	715	5	stated	state	VERB
ftr-475	715	6	its	its	PRON
ftr-475	715	7	intent	intent	NOUN
ftr-475	715	8	that	that	SCONJ
ftr-475	715	9	portfolio	portfolio	NOUN
ftr-475	715	10	income	income	NOUN
ftr-475	715	11	treatment	treatment	NOUN
ftr-475	715	12	would	would	AUX
ftr-475	715	13	apply	apply	VERB
ftr-475	715	14	.	.	PUNCT
ftr-475	716	1	s.	s.	PROPN
ftr-475	716	2	rep	rep	PROPN
ftr-475	716	3	.	.	PROPN
ftr-475	717	1	no	no	PROPN
ftr-475	717	2	.	.	NOUN
ftr-475	717	3	445	445	NUM
ftr-475	717	4	,	,	PUNCT
ftr-475	717	5	supra	supra	PROPN
ftr-475	717	6	note	note	NOUN
ftr-475	717	7	39	39	NUM
ftr-475	717	8	,	,	PUNCT
ftr-475	717	9	at	at	ADP
ftr-475	717	10	88	88	NUM
ftr-475	717	11	n.46	n.46	NOUN
ftr-475	717	12	.	.	PROPN
ftr-475	717	13	reprinted	reprint	VERB
ftr-475	717	14	in	in	ADP
ftr-475	717	15	1988	1988	NUM
ftr-475	717	16	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-475	717	17	.	.	PUNCT
ftr-475	718	1	at	at	ADP
ftr-475	718	2	4607	4607	NUM
ftr-475	718	3	.	.	PUNCT
ftr-475	719	1	104	104	NUM
ftr-475	719	2	.	.	PUNCT
ftr-475	720	1	irc	irc	PROPN
ftr-475	720	2	§	§	PROPN
ftr-475	720	3	163(d)(5)(a)(i	163(d)(5)(a)(i	NUM
ftr-475	720	4	)	)	PUNCT
ftr-475	720	5	.	.	PUNCT
ftr-475	721	1	105	105	NUM
ftr-475	721	2	.	.	PUNCT
ftr-475	722	1	see	see	VERB
ftr-475	722	2	infra	infra	NOUN
ftr-475	722	3	part	part	NOUN
ftr-475	722	4	v.b.2	v.b.2	ADJ
ftr-475	722	5	.	.	PUNCT
ftr-475	723	1	106	106	NUM
ftr-475	723	2	.	.	PUNCT
ftr-475	724	1	see	see	VERB
ftr-475	724	2	omnibus	omnibus	ADJ
ftr-475	724	3	budget	budget	NOUN
ftr-475	724	4	reconciliation	reconciliation	NOUN
ftr-475	724	5	act	act	NOUN
ftr-475	724	6	of	of	ADP
ftr-475	724	7	1993	1993	NUM
ftr-475	724	8	.	.	PUNCT
ftr-475	725	1	pub	pub	NOUN
ftr-475	725	2	.	.	PUNCT
ftr-475	726	1	l	l	NOUN
ftr-475	727	1	no	no	INTJ
ftr-475	727	2	.	.	NOUN
ftr-475	728	1	103	103	NUM
ftr-475	728	2	-	-	SYM
ftr-475	728	3	66	66	NUM
ftr-475	728	4	,	,	PUNCT
ftr-475	728	5	§	§	PROPN
ftr-475	728	6	13206(a	13206(a	NUM
ftr-475	728	7	)	)	PUNCT
ftr-475	728	8	,	,	PUNCT
ftr-475	728	9	107	107	NUM
ftr-475	728	10	stat	stat	NOUN
ftr-475	728	11	463	463	NUM
ftr-475	728	12	,	,	PUNCT
ftr-475	728	13	463	463	NUM
ftr-475	728	14	[	[	SYM
ftr-475	728	15	hereinafter	hereinafter	NOUN
ftr-475	728	16	obra	obra	NOUN
ftr-475	728	17	1993	1993	NUM
ftr-475	728	18	)	)	PUNCT
ftr-475	728	19	.	.	PUNCT
ftr-475	729	1	19941	19941	NUM
ftr-475	729	2	florida	florida	PROPN
ftr-475	729	3	tax	tax	PROPN
ftr-475	729	4	review	review	NOUN
ftr-475	729	5	its	its	PRON
ftr-475	729	6	partnership	partnership	NOUN
ftr-475	729	7	interest	interest	NOUN
ftr-475	729	8	.	.	PUNCT
ftr-475	730	1	however	however	ADV
ftr-475	730	2	,	,	PUNCT
ftr-475	730	3	the	the	DET
ftr-475	730	4	basis	basis	NOUN
ftr-475	730	5	rules	rule	NOUN
ftr-475	730	6	are	be	AUX
ftr-475	730	7	not	not	PART
ftr-475	730	8	necessarily	necessarily	ADV
ftr-475	730	9	intuitive	intuitive	ADJ
ftr-475	730	10	and	and	CCONJ
ftr-475	730	11	can	can	AUX
ftr-475	730	12	produce	produce	VERB
ftr-475	730	13	curious	curious	ADJ
ftr-475	730	14	results	result	NOUN
ftr-475	730	15	.	.	PUNCT
ftr-475	731	1	the	the	DET
ftr-475	731	2	starting	starting	NOUN
ftr-475	731	3	point	point	NOUN
ftr-475	731	4	in	in	ADP
ftr-475	731	5	understanding	understand	VERB
ftr-475	731	6	the	the	DET
ftr-475	731	7	basis	basis	NOUN
ftr-475	731	8	rules	rule	NOUN
ftr-475	731	9	is	be	AUX
ftr-475	731	10	to	to	PART
ftr-475	731	11	recognize	recognize	VERB
ftr-475	731	12	the	the	DET
ftr-475	731	13	distinction	distinction	NOUN
ftr-475	731	14	between	between	ADP
ftr-475	731	15	the	the	DET
ftr-475	731	16	basis	basis	NOUN
ftr-475	731	17	of	of	ADP
ftr-475	731	18	a	a	DET
ftr-475	731	19	residual	residual	ADJ
ftr-475	731	20	interest	interest	NOUN
ftr-475	731	21	issued	issue	VERB
ftr-475	731	22	to	to	ADP
ftr-475	731	23	a	a	DET
ftr-475	731	24	remic	remic	ADJ
ftr-475	731	25	sponsor	sponsor	NOUN
ftr-475	731	26	upon	upon	SCONJ
ftr-475	731	27	formation	formation	NOUN
ftr-475	731	28	of	of	ADP
ftr-475	731	29	the	the	DET
ftr-475	731	30	remic	remic	NOUN
ftr-475	731	31	and	and	CCONJ
ftr-475	731	32	the	the	DET
ftr-475	731	33	basis	basis	NOUN
ftr-475	731	34	of	of	ADP
ftr-475	731	35	a	a	DET
ftr-475	731	36	residual	residual	ADJ
ftr-475	731	37	interest	interest	NOUN
ftr-475	731	38	acquired	acquire	VERB
ftr-475	731	39	from	from	ADP
ftr-475	731	40	the	the	DET
ftr-475	731	41	sponsor	sponsor	NOUN
ftr-475	731	42	or	or	CCONJ
ftr-475	731	43	from	from	ADP
ftr-475	731	44	a	a	DET
ftr-475	731	45	secondary	secondary	ADJ
ftr-475	731	46	transferee	transferee	NOUN
ftr-475	731	47	.	.	PUNCT
ftr-475	732	1	this	this	DET
ftr-475	732	2	distinction	distinction	NOUN
ftr-475	732	3	is	be	AUX
ftr-475	732	4	analogous	analogous	ADJ
ftr-475	732	5	to	to	ADP
ftr-475	732	6	the	the	DET
ftr-475	732	7	distinction	distinction	NOUN
ftr-475	732	8	between	between	ADP
ftr-475	732	9	section	section	NOUN
ftr-475	732	10	722	722	NUM
ftr-475	732	11	and	and	CCONJ
ftr-475	732	12	section	section	NOUN
ftr-475	732	13	743	743	NUM
ftr-475	732	14	in	in	ADP
ftr-475	732	15	the	the	DET
ftr-475	732	16	partnership	partnership	NOUN
ftr-475	732	17	context	context	NOUN
ftr-475	732	18	.	.	PUNCT
ftr-475	733	1	the	the	DET
ftr-475	733	2	regulations	regulation	NOUN
ftr-475	733	3	ordain	ordain	VERB
ftr-475	733	4	that	that	SCONJ
ftr-475	733	5	all	all	DET
ftr-475	733	6	formations	formation	NOUN
ftr-475	733	7	of	of	ADP
ftr-475	733	8	remics	remic	NOUN
ftr-475	733	9	,	,	PUNCT
ftr-475	733	10	however	however	ADV
ftr-475	733	11	effected	effect	VERB
ftr-475	733	12	,	,	PUNCT
ftr-475	733	13	will	will	AUX
ftr-475	733	14	be	be	AUX
ftr-475	733	15	treated	treat	VERB
ftr-475	733	16	for	for	ADP
ftr-475	733	17	tax	tax	NOUN
ftr-475	733	18	purposes	purpose	NOUN
ftr-475	733	19	as	as	ADP
ftr-475	733	20	a	a	DET
ftr-475	733	21	contribution	contribution	NOUN
ftr-475	733	22	of	of	ADP
ftr-475	733	23	assets	asset	NOUN
ftr-475	733	24	to	to	ADP
ftr-475	733	25	a	a	DET
ftr-475	733	26	remic	remic	NOUN
ftr-475	733	27	by	by	ADP
ftr-475	733	28	a	a	DET
ftr-475	733	29	"	"	PUNCT
ftr-475	733	30	sponsor	sponsor	NOUN
ftr-475	733	31	'	'	PUNCT
ftr-475	733	32	'	'	PUNCT
ftr-475	733	33	"	"	PUNCT
ftr-475	733	34	7	7	NUM
ftr-475	733	35	in	in	ADP
ftr-475	733	36	exchange	exchange	NOUN
ftr-475	733	37	for	for	ADP
ftr-475	733	38	the	the	DET
ftr-475	733	39	regular	regular	ADJ
ftr-475	733	40	and	and	CCONJ
ftr-475	733	41	residual	residual	ADJ
ftr-475	733	42	interests	interest	NOUN
ftr-475	733	43	in	in	ADP
ftr-475	733	44	the	the	DET
ftr-475	733	45	remic.108	remic.108	NOUN
ftr-475	733	46	the	the	DET
ftr-475	733	47	statute	statute	NOUN
ftr-475	733	48	characterizes	characterize	VERB
ftr-475	733	49	this	this	DET
ftr-475	733	50	contribution	contribution	NOUN
ftr-475	733	51	transaction	transaction	NOUN
ftr-475	733	52	as	as	ADP
ftr-475	733	53	one	one	NUM
ftr-475	733	54	in	in	ADP
ftr-475	733	55	which	which	PRON
ftr-475	733	56	the	the	DET
ftr-475	733	57	sponsor	sponsor	NOUN
ftr-475	733	58	does	do	AUX
ftr-475	733	59	not	not	PART
ftr-475	733	60	recognize	recognize	VERB
ftr-475	733	61	gain	gain	NOUN
ftr-475	733	62	or	or	CCONJ
ftr-475	733	63	loss	loss	NOUN
ftr-475	733	64	.	.	PUNCT
ftr-475	733	65	"	"	PUNCT
ftr-475	734	1	any	any	DET
ftr-475	734	2	gain	gain	NOUN
ftr-475	734	3	or	or	CCONJ
ftr-475	734	4	loss	loss	NOUN
ftr-475	734	5	is	be	AUX
ftr-475	734	6	recognized	recognize	VERB
ftr-475	734	7	when	when	SCONJ
ftr-475	734	8	the	the	DET
ftr-475	734	9	sponsor	sponsor	NOUN
ftr-475	734	10	sells	sell	VERB
ftr-475	734	11	regular	regular	ADJ
ftr-475	734	12	or	or	CCONJ
ftr-475	734	13	residual	residual	ADJ
ftr-475	734	14	interests	interest	NOUN
ftr-475	734	15	,	,	PUNCT
ftr-475	734	16	or	or	CCONJ
ftr-475	734	17	,	,	PUNCT
ftr-475	734	18	in	in	ADP
ftr-475	734	19	the	the	DET
ftr-475	734	20	case	case	NOUN
ftr-475	734	21	of	of	ADP
ftr-475	734	22	retained	retain	VERB
ftr-475	734	23	interests	interest	NOUN
ftr-475	734	24	,	,	PUNCT
ftr-475	734	25	such	such	ADJ
ftr-475	734	26	gain	gain	NOUN
ftr-475	734	27	or	or	CCONJ
ftr-475	734	28	loss	loss	NOUN
ftr-475	734	29	is	be	AUX
ftr-475	734	30	accrued	accrue	VERB
ftr-475	734	31	over	over	ADP
ftr-475	734	32	the	the	DET
ftr-475	734	33	weighted	weighted	ADJ
ftr-475	734	34	average	average	ADJ
ftr-475	734	35	life	life	NOUN
ftr-475	734	36	of	of	ADP
ftr-475	734	37	the	the	DET
ftr-475	734	38	remic	remic	NOUN
ftr-475	734	39	.	.	PUNCT
ftr-475	734	40	"	"	PUNCT
ftr-475	735	1	°	°	CCONJ
ftr-475	735	2	the	the	DET
ftr-475	735	3	remic	remic	NOUN
ftr-475	735	4	,	,	PUNCT
ftr-475	735	5	however	however	ADV
ftr-475	735	6	,	,	PUNCT
ftr-475	735	7	takes	take	VERB
ftr-475	735	8	a	a	DET
ftr-475	735	9	basis	basis	NOUN
ftr-475	735	10	in	in	ADP
ftr-475	735	11	the	the	DET
ftr-475	735	12	contributed	contribute	VERB
ftr-475	735	13	assets	asset	NOUN
ftr-475	735	14	equal	equal	ADJ
ftr-475	735	15	to	to	ADP
ftr-475	735	16	fair	fair	ADJ
ftr-475	735	17	market	market	NOUN
ftr-475	735	18	value	value	NOUN
ftr-475	735	19	.	.	PUNCT
ftr-475	736	1	"	"	PUNCT
ftr-475	736	2	'	'	PUNCT
ftr-475	736	3	the	the	DET
ftr-475	736	4	formation	formation	NOUN
ftr-475	736	5	,	,	PUNCT
ftr-475	736	6	thus	thus	ADV
ftr-475	736	7	,	,	PUNCT
ftr-475	736	8	is	be	AUX
ftr-475	736	9	somewhat	somewhat	ADV
ftr-475	736	10	analogous	analogous	ADJ
ftr-475	736	11	to	to	ADP
ftr-475	736	12	a	a	DET
ftr-475	736	13	deferred	deferred	ADJ
ftr-475	736	14	inter	inter	ADJ
ftr-475	736	15	-	-	ADJ
ftr-475	736	16	company	company	ADJ
ftr-475	736	17	transaction	transaction	NOUN
ftr-475	736	18	within	within	ADP
ftr-475	736	19	a	a	DET
ftr-475	736	20	consolidated	consolidated	ADJ
ftr-475	736	21	group	group	NOUN
ftr-475	736	22	(	(	PUNCT
ftr-475	736	23	the	the	DET
ftr-475	736	24	transferee	transferee	NOUN
ftr-475	736	25	takes	take	VERB
ftr-475	736	26	a	a	DET
ftr-475	736	27	fair	fair	ADJ
ftr-475	736	28	market	market	NOUN
ftr-475	736	29	value	value	NOUN
ftr-475	736	30	basis	basis	NOUN
ftr-475	736	31	;	;	PUNCT
ftr-475	736	32	gain	gain	VERB
ftr-475	736	33	/	/	SYM
ftr-475	736	34	loss	loss	NOUN
ftr-475	736	35	recognition	recognition	NOUN
ftr-475	736	36	is	be	AUX
ftr-475	736	37	deferred	defer	VERB
ftr-475	736	38	)	)	PUNCT
ftr-475	736	39	.	.	PUNCT
ftr-475	737	1	in	in	ADP
ftr-475	737	2	the	the	DET
ftr-475	737	3	contribution	contribution	NOUN
ftr-475	737	4	transaction	transaction	NOUN
ftr-475	737	5	,	,	PUNCT
ftr-475	737	6	the	the	DET
ftr-475	737	7	sponsor	sponsor	NOUN
ftr-475	737	8	will	will	AUX
ftr-475	737	9	have	have	VERB
ftr-475	737	10	an	an	DET
ftr-475	737	11	aggregate	aggregate	ADJ
ftr-475	737	12	basis	basis	NOUN
ftr-475	737	13	in	in	ADP
ftr-475	737	14	the	the	DET
ftr-475	737	15	regular	regular	ADJ
ftr-475	737	16	and	and	CCONJ
ftr-475	737	17	residual	residual	ADJ
ftr-475	737	18	interests	interest	NOUN
ftr-475	737	19	that	that	SCONJ
ftr-475	737	20	it	it	PRON
ftr-475	737	21	is	be	AUX
ftr-475	737	22	considered	consider	VERB
ftr-475	737	23	to	to	PART
ftr-475	737	24	receive	receive	VERB
ftr-475	737	25	equal	equal	ADJ
ftr-475	737	26	to	to	PART
ftr-475	737	27	aggregate	aggregate	VERB
ftr-475	737	28	of	of	ADP
ftr-475	737	29	the	the	DET
ftr-475	737	30	adjusted	adjust	VERB
ftr-475	737	31	bases	basis	NOUN
ftr-475	737	32	of	of	ADP
ftr-475	737	33	the	the	DET
ftr-475	737	34	property	property	NOUN
ftr-475	737	35	it	it	PRON
ftr-475	737	36	transfers	transfer	VERB
ftr-475	737	37	to	to	ADP
ftr-475	737	38	the	the	DET
ftr-475	737	39	remic	remic	NOUN
ftr-475	737	40	,	,	PUNCT
ftr-475	737	41	increased	increase	VERB
ftr-475	737	42	by	by	ADP
ftr-475	737	43	the	the	DET
ftr-475	737	44	amount	amount	NOUN
ftr-475	737	45	of	of	ADP
ftr-475	737	46	"	"	PUNCT
ftr-475	737	47	organizational	organizational	ADJ
ftr-475	737	48	expenses	expense	NOUN
ftr-475	737	49	"	"	PUNCT
ftr-475	737	50	incurred	incur	VERB
ftr-475	737	51	.	.	PUNCT
ftr-475	738	1	"2	"2	VERB
ftr-475	738	2	this	this	DET
ftr-475	738	3	aggregate	aggregate	ADJ
ftr-475	738	4	basis	basis	NOUN
ftr-475	738	5	is	be	AUX
ftr-475	738	6	allocated	allocate	VERB
ftr-475	738	7	among	among	ADP
ftr-475	738	8	regular	regular	ADJ
ftr-475	738	9	and	and	CCONJ
ftr-475	738	10	residual	residual	ADJ
ftr-475	738	11	interests	interest	NOUN
ftr-475	738	12	107	107	NUM
ftr-475	738	13	.	.	PUNCT
ftr-475	739	1	a	a	DET
ftr-475	739	2	sponsor	sponsor	NOUN
ftr-475	739	3	is	be	AUX
ftr-475	739	4	defined	define	VERB
ftr-475	739	5	as	as	ADP
ftr-475	739	6	"	"	PUNCT
ftr-475	739	7	a	a	DET
ftr-475	739	8	person	person	NOUN
ftr-475	739	9	who	who	PRON
ftr-475	739	10	directly	directly	ADV
ftr-475	739	11	or	or	CCONJ
ftr-475	739	12	indirectly	indirectly	ADV
ftr-475	739	13	exchanges	exchange	VERB
ftr-475	739	14	qualified	qualified	ADJ
ftr-475	739	15	mortgages	mortgage	NOUN
ftr-475	739	16	and	and	CCONJ
ftr-475	739	17	related	relate	VERB
ftr-475	739	18	assets	asset	NOUN
ftr-475	739	19	for	for	ADP
ftr-475	739	20	regular	regular	ADJ
ftr-475	739	21	and	and	CCONJ
ftr-475	739	22	residual	residual	ADJ
ftr-475	739	23	interests	interest	NOUN
ftr-475	739	24	in	in	ADP
ftr-475	739	25	a	a	DET
ftr-475	739	26	remic	remic	NOUN
ftr-475	739	27	.	.	PUNCT
ftr-475	739	28	"	"	PUNCT
ftr-475	739	29	regs	reg	NOUN
ftr-475	739	30	.	.	PUNCT
ftr-475	740	1	§	§	PROPN
ftr-475	740	2	1.860f-2(b)(1	1.860f-2(b)(1	NUM
ftr-475	740	3	)	)	PUNCT
ftr-475	740	4	.	.	PUNCT
ftr-475	741	1	108	108	NUM
ftr-475	741	2	.	.	PUNCT
ftr-475	741	3	regs	reg	NOUN
ftr-475	741	4	.	.	PUNCT
ftr-475	742	1	§	§	PROPN
ftr-475	742	2	1.860f-2(a)(1	1.860f-2(a)(1	NUM
ftr-475	742	3	)	)	PUNCT
ftr-475	742	4	.	.	PUNCT
ftr-475	743	1	thus	thus	ADV
ftr-475	743	2	,	,	PUNCT
ftr-475	743	3	if	if	SCONJ
ftr-475	743	4	the	the	DET
ftr-475	743	5	form	form	NOUN
ftr-475	743	6	of	of	ADP
ftr-475	743	7	the	the	DET
ftr-475	743	8	transaction	transaction	NOUN
ftr-475	743	9	is	be	AUX
ftr-475	743	10	that	that	SCONJ
ftr-475	743	11	the	the	DET
ftr-475	743	12	sponsor	sponsor	NOUN
ftr-475	743	13	forms	form	VERB
ftr-475	743	14	the	the	DET
ftr-475	743	15	remic	remic	NOUN
ftr-475	743	16	,	,	PUNCT
ftr-475	743	17	the	the	DET
ftr-475	743	18	remic	remic	NOUN
ftr-475	743	19	sells	sell	VERB
ftr-475	743	20	regular	regular	ADJ
ftr-475	743	21	/	/	SYM
ftr-475	743	22	residual	residual	ADJ
ftr-475	743	23	interests	interest	NOUN
ftr-475	743	24	to	to	ADP
ftr-475	743	25	investors	investor	NOUN
ftr-475	743	26	and	and	CCONJ
ftr-475	743	27	forwards	forward	VERB
ftr-475	743	28	the	the	DET
ftr-475	743	29	proceeds	proceed	NOUN
ftr-475	743	30	to	to	ADP
ftr-475	743	31	the	the	DET
ftr-475	743	32	sponsor	sponsor	NOUN
ftr-475	743	33	,	,	PUNCT
ftr-475	743	34	the	the	DET
ftr-475	743	35	transaction	transaction	NOUN
ftr-475	743	36	is	be	AUX
ftr-475	743	37	treated	treat	VERB
ftr-475	743	38	as	as	SCONJ
ftr-475	743	39	if	if	SCONJ
ftr-475	743	40	the	the	DET
ftr-475	743	41	sponsor	sponsor	NOUN
ftr-475	743	42	received	receive	VERB
ftr-475	743	43	back	back	ADP
ftr-475	743	44	the	the	DET
ftr-475	743	45	interests	interest	NOUN
ftr-475	743	46	and	and	CCONJ
ftr-475	743	47	sold	sell	VERB
ftr-475	743	48	them	they	PRON
ftr-475	743	49	directly	directly	ADV
ftr-475	743	50	to	to	ADP
ftr-475	743	51	the	the	DET
ftr-475	743	52	investors	investor	NOUN
ftr-475	743	53	.	.	PUNCT
ftr-475	744	1	109	109	NUM
ftr-475	744	2	.	.	PUNCT
ftr-475	744	3	irc	irc	PROPN
ftr-475	744	4	§	§	PROPN
ftr-475	744	5	860f(b)(1)(a	860f(b)(1)(a	PROPN
ftr-475	744	6	)	)	PUNCT
ftr-475	744	7	.	.	PUNCT
ftr-475	745	1	110	110	NUM
ftr-475	745	2	.	.	PUNCT
ftr-475	745	3	see	see	VERB
ftr-475	745	4	irc	irc	PROPN
ftr-475	745	5	§	§	PROPN
ftr-475	745	6	860f(b)(1)(c	860f(b)(1)(c	NUM
ftr-475	745	7	)	)	PUNCT
ftr-475	745	8	&	&	CCONJ
ftr-475	745	9	(	(	PUNCT
ftr-475	745	10	d	d	NOUN
ftr-475	745	11	)	)	PUNCT
ftr-475	745	12	.	.	PUNCT
ftr-475	746	1	for	for	ADP
ftr-475	746	2	a	a	DET
ftr-475	746	3	further	further	ADJ
ftr-475	746	4	discussion	discussion	NOUN
ftr-475	746	5	of	of	ADP
ftr-475	746	6	accrual	accrual	ADJ
ftr-475	746	7	of	of	ADP
ftr-475	746	8	gain	gain	NOUN
ftr-475	746	9	or	or	CCONJ
ftr-475	746	10	loss	loss	NOUN
ftr-475	746	11	on	on	ADP
ftr-475	746	12	retained	retain	VERB
ftr-475	746	13	residual	residual	ADJ
ftr-475	746	14	interests	interest	NOUN
ftr-475	746	15	,	,	PUNCT
ftr-475	746	16	see	see	VERB
ftr-475	746	17	infra	infra	NOUN
ftr-475	746	18	part	part	NOUN
ftr-475	746	19	iv.d	iv.d	ADJ
ftr-475	746	20	.	.	NOUN
ftr-475	746	21	111	111	NUM
ftr-475	746	22	.	.	PUNCT
ftr-475	747	1	irc	irc	PROPN
ftr-475	747	2	§	§	PROPN
ftr-475	747	3	860f(b)(2	860f(b)(2	NUM
ftr-475	747	4	)	)	PUNCT
ftr-475	747	5	.	.	PUNCT
ftr-475	748	1	fair	fair	ADJ
ftr-475	748	2	market	market	NOUN
ftr-475	748	3	value	value	NOUN
ftr-475	748	4	for	for	ADP
ftr-475	748	5	this	this	DET
ftr-475	748	6	purpose	purpose	NOUN
ftr-475	748	7	equals	equal	VERB
ftr-475	748	8	the	the	DET
ftr-475	748	9	aggregate	aggregate	NOUN
ftr-475	748	10	of	of	ADP
ftr-475	748	11	the	the	DET
ftr-475	748	12	issue	issue	NOUN
ftr-475	748	13	prices	price	NOUN
ftr-475	748	14	of	of	ADP
ftr-475	748	15	the	the	DET
ftr-475	748	16	regular	regular	ADJ
ftr-475	748	17	and	and	CCONJ
ftr-475	748	18	residual	residual	ADJ
ftr-475	748	19	interests	interest	NOUN
ftr-475	748	20	.	.	PUNCT
ftr-475	749	1	regs	reg	NOUN
ftr-475	749	2	.	.	PUNCT
ftr-475	750	1	§	§	PROPN
ftr-475	750	2	1.860f-2(c	1.860f-2(c	NUM
ftr-475	750	3	)	)	PUNCT
ftr-475	750	4	.	.	PUNCT
ftr-475	751	1	the	the	DET
ftr-475	751	2	definition	definition	NOUN
ftr-475	751	3	of	of	ADP
ftr-475	751	4	"	"	PUNCT
ftr-475	751	5	issue	issue	NOUN
ftr-475	751	6	price	price	NOUN
ftr-475	751	7	"	"	PUNCT
ftr-475	751	8	is	be	AUX
ftr-475	751	9	discussed	discuss	VERB
ftr-475	751	10	infra	infra	NOUN
ftr-475	751	11	note	note	VERB
ftr-475	751	12	211	211	NUM
ftr-475	751	13	.	.	PUNCT
ftr-475	752	1	112	112	NUM
ftr-475	752	2	.	.	PUNCT
ftr-475	752	3	regs	regs	PROPN
ftr-475	752	4	.	.	PUNCT
ftr-475	753	1	§	§	PROPN
ftr-475	753	2	1.860f-2(b)(3)(i	1.860f-2(b)(3)(i	NUM
ftr-475	753	3	)	)	PUNCT
ftr-475	753	4	.	.	PUNCT
ftr-475	754	1	this	this	PRON
ftr-475	754	2	follows	follow	VERB
ftr-475	754	3	the	the	DET
ftr-475	754	4	rule	rule	NOUN
ftr-475	754	5	for	for	ADP
ftr-475	754	6	partnerships	partnership	NOUN
ftr-475	754	7	.	.	PUNCT
ftr-475	755	1	see	see	VERB
ftr-475	755	2	,	,	PUNCT
ftr-475	755	3	e.g.	e.g.	ADV
ftr-475	755	4	,	,	PUNCT
ftr-475	755	5	rev	rev	PROPN
ftr-475	755	6	.	.	PROPN
ftr-475	755	7	rul	rul	PROPN
ftr-475	755	8	.	.	PUNCT
ftr-475	756	1	87	87	NUM
ftr-475	756	2	-	-	SYM
ftr-475	756	3	111	111	NUM
ftr-475	756	4	,	,	PUNCT
ftr-475	756	5	1987	1987	NUM
ftr-475	756	6	-	-	SYM
ftr-475	756	7	2	2	NUM
ftr-475	756	8	c.b	c.b	PROPN
ftr-475	756	9	.	.	PROPN
ftr-475	756	10	160	160	NUM
ftr-475	756	11	.	.	PUNCT
ftr-475	757	1	organizational	organizational	ADJ
ftr-475	757	2	expenses	expense	NOUN
ftr-475	757	3	are	be	AUX
ftr-475	757	4	defined	define	VERB
ftr-475	757	5	in	in	ADP
ftr-475	757	6	regs	reg	NOUN
ftr-475	757	7	.	.	PUNCT
ftr-475	758	1	§	§	PROPN
ftr-475	758	2	1.860f2(b)(3)(ii)(a	1.860f2(b)(3)(ii)(a	NUM
ftr-475	758	3	)	)	PUNCT
ftr-475	758	4	as	as	ADP
ftr-475	758	5	expenses	expense	NOUN
ftr-475	758	6	"	"	PUNCT
ftr-475	758	7	directly	directly	ADV
ftr-475	758	8	related	relate	VERB
ftr-475	758	9	to	to	ADP
ftr-475	758	10	the	the	DET
ftr-475	758	11	creation	creation	NOUN
ftr-475	758	12	of	of	ADP
ftr-475	758	13	the	the	DET
ftr-475	758	14	remic	remic	NOUN
ftr-475	758	15	"	"	PUNCT
ftr-475	758	16	and	and	CCONJ
ftr-475	758	17	include	include	VERB
ftr-475	758	18	,	,	PUNCT
ftr-475	758	19	for	for	ADP
ftr-475	758	20	example	example	NOUN
ftr-475	758	21	,	,	PUNCT
ftr-475	758	22	legal	legal	ADJ
ftr-475	758	23	fees	fee	NOUN
ftr-475	758	24	related	relate	VERB
ftr-475	758	25	to	to	ADP
ftr-475	758	26	creation	creation	NOUN
ftr-475	758	27	of	of	ADP
ftr-475	758	28	the	the	DET
ftr-475	758	29	remic	remic	NOUN
ftr-475	758	30	,	,	PUNCT
ftr-475	758	31	accounting	accounting	NOUN
ftr-475	758	32	fees	fee	NOUN
ftr-475	758	33	,	,	PUNCT
ftr-475	758	34	and	and	CCONJ
ftr-475	758	35	other	other	ADJ
ftr-475	758	36	administrative	administrative	ADJ
ftr-475	758	37	costs	cost	NOUN
ftr-475	758	38	.	.	PUNCT
ftr-475	759	1	cf	cf	NOUN
ftr-475	759	2	.	.	PUNCT
ftr-475	759	3	regs	regs	PROPN
ftr-475	759	4	.	.	PUNCT
ftr-475	760	1	§	§	PROPN
ftr-475	760	2	1.709	1.709	NUM
ftr-475	760	3	-	-	PUNCT
ftr-475	760	4	2(a)(1	2(a)(1	NUM
ftr-475	760	5	)	)	PUNCT
ftr-475	760	6	(	(	PUNCT
ftr-475	760	7	defining	define	VERB
ftr-475	760	8	organizational	organizational	ADJ
ftr-475	760	9	expenses	expense	NOUN
ftr-475	760	10	for	for	ADP
ftr-475	760	11	partnership	partnership	NOUN
ftr-475	760	12	purposes	purpose	NOUN
ftr-475	760	13	as	as	ADP
ftr-475	760	14	expenses	expense	NOUN
ftr-475	760	15	"	"	PUNCT
ftr-475	760	16	incident	incident	NOUN
ftr-475	760	17	to	to	ADP
ftr-475	760	18	the	the	DET
ftr-475	760	19	creation	creation	NOUN
ftr-475	760	20	of	of	ADP
ftr-475	760	21	the	the	DET
ftr-475	760	22	partnership	partnership	NOUN
ftr-475	760	23	"	"	PUNCT
ftr-475	760	24	)	)	PUNCT
ftr-475	760	25	.	.	PUNCT
ftr-475	761	1	organizational	organizational	ADJ
ftr-475	761	2	expenses	expense	NOUN
ftr-475	761	3	do	do	AUX
ftr-475	761	4	not	not	PART
ftr-475	761	5	include	include	VERB
ftr-475	761	6	syndication	syndication	NOUN
ftr-475	761	7	expenses	expense	NOUN
ftr-475	761	8	under	under	ADP
ftr-475	761	9	either	either	DET
ftr-475	761	10	definition	definition	NOUN
ftr-475	761	11	.	.	PUNCT
ftr-475	762	1	[	[	X
ftr-475	762	2	vol	vol	NOUN
ftr-475	762	3	2:4	2:4	NUM
ftr-475	762	4	tax	tax	NOUN
ftr-475	762	5	aspects	aspect	NOUN
ftr-475	762	6	of	of	ADP
ftr-475	762	7	remic	remic	ADJ
ftr-475	762	8	residual	residual	ADJ
ftr-475	762	9	interests	interest	NOUN
ftr-475	762	10	in	in	ADP
ftr-475	762	11	proportion	proportion	NOUN
ftr-475	762	12	to	to	ADP
ftr-475	762	13	their	their	PRON
ftr-475	762	14	fair	fair	ADJ
ftr-475	762	15	market	market	NOUN
ftr-475	762	16	values	value	NOUN
ftr-475	762	17	on	on	ADP
ftr-475	762	18	the	the	DET
ftr-475	762	19	pricing	pricing	NOUN
ftr-475	762	20	date	date	NOUN
ftr-475	762	21	(	(	PUNCT
ftr-475	762	22	or	or	CCONJ
ftr-475	762	23	,	,	PUNCT
ftr-475	762	24	if	if	SCONJ
ftr-475	762	25	none	none	NOUN
ftr-475	762	26	,	,	PUNCT
ftr-475	762	27	the	the	DET
ftr-475	762	28	startup	startup	ADJ
ftr-475	762	29	day	day	NOUN
ftr-475	762	30	)	)	PUNCT
ftr-475	762	31	.	.	PUNCT
ftr-475	763	1	1	1	NUM
ftr-475	763	2	13	13	NUM
ftr-475	763	3	in	in	ADP
ftr-475	763	4	the	the	DET
ftr-475	763	5	case	case	NOUN
ftr-475	763	6	of	of	ADP
ftr-475	763	7	a	a	DET
ftr-475	763	8	secondary	secondary	ADJ
ftr-475	763	9	transferee	transferee	NOUN
ftr-475	763	10	of	of	ADP
ftr-475	763	11	a	a	DET
ftr-475	763	12	residual	residual	ADJ
ftr-475	763	13	interest	interest	NOUN
ftr-475	763	14	,	,	PUNCT
ftr-475	763	15	basis	basis	NOUN
ftr-475	763	16	is	be	AUX
ftr-475	763	17	determined	determine	VERB
ftr-475	763	18	under	under	ADP
ftr-475	763	19	normal	normal	ADJ
ftr-475	763	20	concepts	concept	NOUN
ftr-475	763	21	and	and	CCONJ
ftr-475	763	22	generally	generally	ADV
ftr-475	763	23	should	should	AUX
ftr-475	763	24	equal	equal	VERB
ftr-475	763	25	cost	cost	NOUN
ftr-475	763	26	.	.	PUNCT
ftr-475	763	27	"	"	PUNCT
ftr-475	764	1	4	4	NUM
ftr-475	764	2	although	although	SCONJ
ftr-475	764	3	"	"	PUNCT
ftr-475	764	4	cost	cost	NOUN
ftr-475	764	5	"	"	PUNCT
ftr-475	764	6	is	be	AUX
ftr-475	764	7	typically	typically	ADV
ftr-475	764	8	not	not	PART
ftr-475	764	9	a	a	DET
ftr-475	764	10	difficult	difficult	ADJ
ftr-475	764	11	concept	concept	NOUN
ftr-475	764	12	to	to	PART
ftr-475	764	13	apply	apply	VERB
ftr-475	764	14	in	in	ADP
ftr-475	764	15	most	most	ADJ
ftr-475	764	16	asset	asset	NOUN
ftr-475	764	17	acquisitions	acquisition	NOUN
ftr-475	764	18	,	,	PUNCT
ftr-475	764	19	the	the	DET
ftr-475	764	20	concept	concept	NOUN
ftr-475	764	21	is	be	AUX
ftr-475	764	22	a	a	DET
ftr-475	764	23	hard	hard	ADJ
ftr-475	764	24	one	one	NOUN
ftr-475	764	25	in	in	ADP
ftr-475	764	26	the	the	DET
ftr-475	764	27	case	case	NOUN
ftr-475	764	28	of	of	ADP
ftr-475	764	29	a	a	DET
ftr-475	764	30	transfer	transfer	NOUN
ftr-475	764	31	of	of	ADP
ftr-475	764	32	property	property	NOUN
ftr-475	764	33	that	that	PRON
ftr-475	764	34	has	have	VERB
ftr-475	764	35	negative	negative	ADJ
ftr-475	764	36	value	value	NOUN
ftr-475	764	37	,	,	PUNCT
ftr-475	764	38	such	such	ADJ
ftr-475	764	39	as	as	ADP
ftr-475	764	40	a	a	DET
ftr-475	764	41	residual	residual	ADJ
ftr-475	764	42	interest	interest	NOUN
ftr-475	764	43	that	that	PRON
ftr-475	764	44	requires	require	VERB
ftr-475	764	45	the	the	DET
ftr-475	764	46	seller	seller	NOUN
ftr-475	764	47	to	to	PART
ftr-475	764	48	make	make	VERB
ftr-475	764	49	an	an	DET
ftr-475	764	50	up	up	ADJ
ftr-475	764	51	-	-	PUNCT
ftr-475	764	52	front	front	NOUN
ftr-475	764	53	payment	payment	NOUN
ftr-475	764	54	to	to	ADP
ftr-475	764	55	the	the	DET
ftr-475	764	56	buyer	buyer	NOUN
ftr-475	764	57	.	.	PUNCT
ftr-475	765	1	how	how	SCONJ
ftr-475	765	2	basis	basis	NOUN
ftr-475	765	3	should	should	AUX
ftr-475	765	4	be	be	AUX
ftr-475	765	5	calculated	calculate	VERB
ftr-475	765	6	in	in	ADP
ftr-475	765	7	such	such	ADJ
ftr-475	765	8	cases	case	NOUN
ftr-475	765	9	in	in	ADP
ftr-475	765	10	discussed	discuss	VERB
ftr-475	765	11	in	in	ADP
ftr-475	765	12	greater	great	ADJ
ftr-475	765	13	detail	detail	NOUN
ftr-475	765	14	below	below	ADP
ftr-475	765	15	in	in	ADP
ftr-475	765	16	part	part	NOUN
ftr-475	765	17	iv.c.2	iv.c.2	NOUN
ftr-475	765	18	.	.	PUNCT
ftr-475	766	1	outside	outside	ADP
ftr-475	766	2	of	of	ADP
ftr-475	766	3	transfers	transfer	NOUN
ftr-475	766	4	of	of	ADP
ftr-475	766	5	residual	residual	ADJ
ftr-475	766	6	interests	interest	NOUN
ftr-475	766	7	involving	involve	VERB
ftr-475	766	8	up	up	ADP
ftr-475	766	9	-	-	PUNCT
ftr-475	766	10	front	front	NOUN
ftr-475	766	11	payments	payment	NOUN
ftr-475	766	12	,	,	PUNCT
ftr-475	766	13	determining	determine	VERB
ftr-475	766	14	a	a	DET
ftr-475	766	15	holder	holder	NOUN
ftr-475	766	16	's	's	PART
ftr-475	766	17	cost	cost	NOUN
ftr-475	766	18	basis	basis	NOUN
ftr-475	766	19	in	in	ADP
ftr-475	766	20	a	a	DET
ftr-475	766	21	residual	residual	ADJ
ftr-475	766	22	interest	interest	NOUN
ftr-475	766	23	should	should	AUX
ftr-475	766	24	present	present	VERB
ftr-475	766	25	few	few	ADJ
ftr-475	766	26	unique	unique	ADJ
ftr-475	766	27	issues	issue	NOUN
ftr-475	766	28	.	.	PUNCT
ftr-475	767	1	one	one	NUM
ftr-475	767	2	interesting	interesting	ADJ
ftr-475	767	3	wrinkle	wrinkle	NOUN
ftr-475	767	4	regarding	regard	VERB
ftr-475	767	5	a	a	DET
ftr-475	767	6	secondary	secondary	ADJ
ftr-475	767	7	transferee	transferee	NOUN
ftr-475	767	8	is	be	AUX
ftr-475	767	9	the	the	DET
ftr-475	767	10	fact	fact	NOUN
ftr-475	767	11	that	that	SCONJ
ftr-475	767	12	the	the	DET
ftr-475	767	13	transferee	transferee	NOUN
ftr-475	767	14	's	's	PART
ftr-475	767	15	basis	basis	NOUN
ftr-475	767	16	in	in	ADP
ftr-475	767	17	the	the	DET
ftr-475	767	18	acquired	acquire	VERB
ftr-475	767	19	residual	residual	ADJ
ftr-475	767	20	interest	interest	NOUN
ftr-475	767	21	does	do	AUX
ftr-475	767	22	not	not	PART
ftr-475	767	23	give	give	VERB
ftr-475	767	24	rise	rise	NOUN
ftr-475	767	25	to	to	ADP
ftr-475	767	26	any	any	DET
ftr-475	767	27	adjustment	adjustment	NOUN
ftr-475	767	28	in	in	ADP
ftr-475	767	29	the	the	DET
ftr-475	767	30	remic	remic	NOUN
ftr-475	767	31	's	's	PART
ftr-475	767	32	basis	basis	NOUN
ftr-475	767	33	in	in	ADP
ftr-475	767	34	its	its	PRON
ftr-475	767	35	assets	asset	NOUN
ftr-475	767	36	.	.	PUNCT
ftr-475	768	1	unlike	unlike	ADP
ftr-475	768	2	a	a	DET
ftr-475	768	3	partnership	partnership	NOUN
ftr-475	768	4	,	,	PUNCT
ftr-475	768	5	there	there	PRON
ftr-475	768	6	is	be	VERB
ftr-475	768	7	nothing	nothing	PRON
ftr-475	768	8	analogous	analogous	ADJ
ftr-475	768	9	to	to	ADP
ftr-475	768	10	a	a	DET
ftr-475	768	11	section	section	NOUN
ftr-475	768	12	754	754	NUM
ftr-475	768	13	election	election	NOUN
ftr-475	768	14	and	and	CCONJ
ftr-475	768	15	section	section	NOUN
ftr-475	768	16	743(b	743(b	PROPN
ftr-475	768	17	)	)	PUNCT
ftr-475	768	18	basis	basis	NOUN
ftr-475	768	19	adjustment	adjustment	NOUN
ftr-475	768	20	.	.	PUNCT
ftr-475	769	1	the	the	DET
ftr-475	769	2	result	result	NOUN
ftr-475	769	3	is	be	AUX
ftr-475	769	4	that	that	SCONJ
ftr-475	769	5	the	the	DET
ftr-475	769	6	secondary	secondary	ADJ
ftr-475	769	7	residual	residual	ADJ
ftr-475	769	8	holder	holder	NOUN
ftr-475	769	9	is	be	AUX
ftr-475	769	10	overor	overor	NOUN
ftr-475	769	11	undertaxed	undertaxe	VERB
ftr-475	769	12	to	to	ADP
ftr-475	769	13	the	the	DET
ftr-475	769	14	extent	extent	NOUN
ftr-475	769	15	remic	remic	NOUN
ftr-475	769	16	assets	asset	NOUN
ftr-475	769	17	have	have	AUX
ftr-475	769	18	increased	increase	VERB
ftr-475	769	19	or	or	CCONJ
ftr-475	769	20	decreased	decrease	VERB
ftr-475	769	21	in	in	ADP
ftr-475	769	22	value	value	NOUN
ftr-475	769	23	.	.	PUNCT
ftr-475	770	1	in	in	ADP
ftr-475	770	2	theory	theory	NOUN
ftr-475	770	3	,	,	PUNCT
ftr-475	770	4	one	one	PRON
ftr-475	770	5	would	would	AUX
ftr-475	770	6	think	think	VERB
ftr-475	770	7	the	the	DET
ftr-475	770	8	residual	residual	ADJ
ftr-475	770	9	holder	holder	NOUN
ftr-475	770	10	should	should	AUX
ftr-475	770	11	either	either	CCONJ
ftr-475	770	12	amortize	amortize	VERB
ftr-475	770	13	the	the	DET
ftr-475	770	14	"	"	PUNCT
ftr-475	770	15	acquisition	acquisition	NOUN
ftr-475	770	16	"	"	PUNCT
ftr-475	770	17	premium	premium	NOUN
ftr-475	770	18	or	or	CCONJ
ftr-475	770	19	accrue	accrue	ADJ
ftr-475	770	20	"	"	PUNCT
ftr-475	770	21	acquisition	acquisition	NOUN
ftr-475	770	22	"	"	PUNCT
ftr-475	770	23	discount	discount	NOUN
ftr-475	770	24	,	,	PUNCT
ftr-475	770	25	but	but	CCONJ
ftr-475	770	26	such	such	ADJ
ftr-475	770	27	is	be	AUX
ftr-475	770	28	not	not	PART
ftr-475	770	29	the	the	DET
ftr-475	770	30	case	case	NOUN
ftr-475	770	31	under	under	ADP
ftr-475	770	32	the	the	DET
ftr-475	770	33	current	current	ADJ
ftr-475	770	34	scheme	scheme	NOUN
ftr-475	770	35	.	.	PUNCT
ftr-475	771	1	the	the	DET
ftr-475	771	2	legislative	legislative	ADJ
ftr-475	771	3	history	history	NOUN
ftr-475	771	4	recognized	recognize	VERB
ftr-475	771	5	the	the	DET
ftr-475	771	6	problem	problem	NOUN
ftr-475	771	7	:	:	PUNCT
ftr-475	771	8	the	the	DET
ftr-475	771	9	congress	congress	PROPN
ftr-475	771	10	understood	understand	VERB
ftr-475	771	11	that	that	SCONJ
ftr-475	771	12	the	the	DET
ftr-475	771	13	taxable	taxable	ADJ
ftr-475	771	14	income	income	NOUN
ftr-475	771	15	allocated	allocate	VERB
ftr-475	771	16	to	to	ADP
ftr-475	771	17	holders	holder	NOUN
ftr-475	771	18	of	of	ADP
ftr-475	771	19	residual	residual	ADJ
ftr-475	771	20	interests	interest	NOUN
ftr-475	771	21	in	in	ADP
ftr-475	771	22	a	a	DET
ftr-475	771	23	remic	remic	NOUN
ftr-475	771	24	who	who	PRON
ftr-475	771	25	purchased	purchase	VERB
ftr-475	771	26	such	such	ADJ
ftr-475	771	27	interests	interest	NOUN
ftr-475	771	28	from	from	ADP
ftr-475	771	29	a	a	DET
ftr-475	771	30	prior	prior	ADJ
ftr-475	771	31	holder	holder	NOUN
ftr-475	771	32	after	after	ADP
ftr-475	771	33	a	a	DET
ftr-475	771	34	significant	significant	ADJ
ftr-475	771	35	change	change	NOUN
ftr-475	771	36	in	in	ADP
ftr-475	771	37	value	value	NOUN
ftr-475	771	38	of	of	ADP
ftr-475	771	39	the	the	DET
ftr-475	771	40	interest	interest	NOUN
ftr-475	771	41	,	,	PUNCT
ftr-475	771	42	could	could	AUX
ftr-475	771	43	be	be	AUX
ftr-475	771	44	substantially	substantially	ADV
ftr-475	771	45	accelerated	accelerate	VERB
ftr-475	771	46	or	or	CCONJ
ftr-475	771	47	deferred	defer	VERB
ftr-475	771	48	on	on	ADP
ftr-475	771	49	account	account	NOUN
ftr-475	771	50	of	of	ADP
ftr-475	771	51	any	any	DET
ftr-475	771	52	premium	premium	NOUN
ftr-475	771	53	or	or	CCONJ
ftr-475	771	54	discount	discount	NOUN
ftr-475	771	55	in	in	ADP
ftr-475	771	56	the	the	DET
ftr-475	771	57	price	price	NOUN
ftr-475	771	58	paid	pay	VERB
ftr-475	771	59	by	by	ADP
ftr-475	771	60	such	such	ADJ
ftr-475	771	61	purchaser	purchaser	NOUN
ftr-475	771	62	.	.	PUNCT
ftr-475	771	63	"	"	PUNCT
ftr-475	772	1	5	5	NUM
ftr-475	772	2	yet	yet	ADV
ftr-475	772	3	,	,	PUNCT
ftr-475	772	4	having	having	AUX
ftr-475	772	5	recognized	recognize	VERB
ftr-475	772	6	the	the	DET
ftr-475	772	7	issue	issue	NOUN
ftr-475	772	8	,	,	PUNCT
ftr-475	772	9	congress	congress	PROPN
ftr-475	772	10	opted	opt	VERB
ftr-475	772	11	for	for	SCONJ
ftr-475	772	12	the	the	DET
ftr-475	772	13	service	service	NOUN
ftr-475	772	14	to	to	PART
ftr-475	772	15	craft	craft	VERB
ftr-475	772	16	an	an	DET
ftr-475	772	17	appropriate	appropriate	ADJ
ftr-475	772	18	solution	solution	NOUN
ftr-475	772	19	in	in	ADP
ftr-475	772	20	regulations	regulation	NOUN
ftr-475	772	21	.	.	PUNCT
ftr-475	773	1	the	the	DET
ftr-475	773	2	regulations	regulation	NOUN
ftr-475	773	3	contain	contain	VERB
ftr-475	773	4	no	no	DET
ftr-475	773	5	special	special	ADJ
ftr-475	773	6	rule	rule	NOUN
ftr-475	773	7	and	and	CCONJ
ftr-475	773	8	apparently	apparently	ADV
ftr-475	773	9	none	none	NOUN
ftr-475	773	10	is	be	AUX
ftr-475	773	11	contemplated	contemplate	VERB
ftr-475	773	12	.	.	PUNCT
ftr-475	773	13	"	"	PUNCT
ftr-475	774	1	6	6	NUM
ftr-475	774	2	thus	thus	ADV
ftr-475	774	3	,	,	PUNCT
ftr-475	774	4	until	until	ADP
ftr-475	774	5	and	and	CCONJ
ftr-475	774	6	unless	unless	SCONJ
ftr-475	774	7	a	a	DET
ftr-475	774	8	special	special	ADJ
ftr-475	774	9	rule	rule	NOUN
ftr-475	774	10	is	be	AUX
ftr-475	774	11	issued	issue	VERB
ftr-475	774	12	,	,	PUNCT
ftr-475	774	13	secondary	secondary	ADJ
ftr-475	774	14	transferees	transferee	NOUN
ftr-475	774	15	are	be	AUX
ftr-475	774	16	stuck	stick	VERB
ftr-475	774	17	with	with	ADP
ftr-475	774	18	the	the	DET
ftr-475	774	19	burden	burden	NOUN
ftr-475	774	20	or	or	CCONJ
ftr-475	774	21	benefit	benefit	NOUN
ftr-475	774	22	of	of	ADP
ftr-475	774	23	this	this	DET
ftr-475	774	24	lack	lack	NOUN
ftr-475	774	25	of	of	ADP
ftr-475	774	26	an	an	DET
ftr-475	774	27	adjustment	adjustment	NOUN
ftr-475	774	28	to	to	ADP
ftr-475	774	29	a	a	DET
ftr-475	774	30	remic	remic	NOUN
ftr-475	774	31	's	's	PART
ftr-475	774	32	asset	asset	NOUN
ftr-475	774	33	bases	basis	NOUN
ftr-475	774	34	.	.	PUNCT
ftr-475	775	1	113	113	NUM
ftr-475	775	2	.	.	PUNCT
ftr-475	776	1	the	the	DET
ftr-475	776	2	allocation	allocation	NOUN
ftr-475	776	3	is	be	AUX
ftr-475	776	4	made	make	VERB
ftr-475	776	5	by	by	ADP
ftr-475	776	6	multiplying	multiply	VERB
ftr-475	776	7	the	the	DET
ftr-475	776	8	aggregate	aggregate	ADJ
ftr-475	776	9	bases	basis	NOUN
ftr-475	776	10	of	of	ADP
ftr-475	776	11	remic	remic	ADJ
ftr-475	776	12	property	property	NOUN
ftr-475	776	13	by	by	ADP
ftr-475	776	14	a	a	DET
ftr-475	776	15	fraction	fraction	NOUN
ftr-475	776	16	,	,	PUNCT
ftr-475	776	17	the	the	DET
ftr-475	776	18	numerator	numerator	NOUN
ftr-475	776	19	of	of	ADP
ftr-475	776	20	which	which	PRON
ftr-475	776	21	is	be	AUX
ftr-475	776	22	the	the	DET
ftr-475	776	23	fair	fair	ADJ
ftr-475	776	24	market	market	NOUN
ftr-475	776	25	value	value	NOUN
ftr-475	776	26	of	of	ADP
ftr-475	776	27	an	an	DET
ftr-475	776	28	interest	interest	NOUN
ftr-475	776	29	and	and	CCONJ
ftr-475	776	30	the	the	DET
ftr-475	776	31	denominator	denominator	NOUN
ftr-475	776	32	of	of	ADP
ftr-475	776	33	which	which	PRON
ftr-475	776	34	is	be	AUX
ftr-475	776	35	the	the	DET
ftr-475	776	36	aggregate	aggregate	ADJ
ftr-475	776	37	fair	fair	ADJ
ftr-475	776	38	market	market	NOUN
ftr-475	776	39	values	value	NOUN
ftr-475	776	40	of	of	ADP
ftr-475	776	41	all	all	DET
ftr-475	776	42	the	the	DET
ftr-475	776	43	remic	remic	NOUN
ftr-475	776	44	regular	regular	ADJ
ftr-475	776	45	and	and	CCONJ
ftr-475	776	46	residual	residual	ADJ
ftr-475	776	47	interests	interest	NOUN
ftr-475	776	48	.	.	PUNCT
ftr-475	777	1	114	114	X
ftr-475	777	2	.	.	PUNCT
ftr-475	778	1	see	see	VERB
ftr-475	778	2	irc	irc	PROPN
ftr-475	778	3	§	§	PROPN
ftr-475	778	4	1012	1012	NUM
ftr-475	778	5	.	.	PUNCT
ftr-475	779	1	115	115	NUM
ftr-475	779	2	.	.	PUNCT
ftr-475	780	1	1986	1986	NUM
ftr-475	780	2	act	act	PROPN
ftr-475	780	3	bluebook	bluebook	PROPN
ftr-475	780	4	,	,	PUNCT
ftr-475	780	5	supra	supra	PROPN
ftr-475	780	6	note	note	PROPN
ftr-475	780	7	29	29	NUM
ftr-475	780	8	,	,	PUNCT
ftr-475	780	9	at	at	ADP
ftr-475	780	10	421	421	NUM
ftr-475	780	11	n.81	n.81	PROPN
ftr-475	780	12	.	.	PROPN
ftr-475	781	1	see	see	PROPN
ftr-475	781	2	also	also	ADV
ftr-475	781	3	h.r	h.r	PROPN
ftr-475	781	4	.	.	PROPN
ftr-475	781	5	conf	conf	PROPN
ftr-475	781	6	.	.	PUNCT
ftr-475	782	1	rep	rep	PROPN
ftr-475	782	2	.	.	PROPN
ftr-475	782	3	no	no	PROPN
ftr-475	782	4	.	.	NOUN
ftr-475	782	5	841	841	NUM
ftr-475	782	6	,	,	PUNCT
ftr-475	782	7	supra	supra	ADJ
ftr-475	782	8	note	note	NOUN
ftr-475	782	9	31	31	NUM
ftr-475	782	10	,	,	PUNCT
ftr-475	782	11	at	at	ADP
ftr-475	782	12	11	11	NUM
ftr-475	782	13	-	-	SYM
ftr-475	782	14	233	233	NUM
ftr-475	782	15	n.15	n.15	ADP
ftr-475	782	16	,	,	PUNCT
ftr-475	782	17	reprinted	reprint	VERB
ftr-475	782	18	in	in	ADP
ftr-475	782	19	1986	1986	NUM
ftr-475	782	20	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-475	782	21	.	.	PUNCT
ftr-475	783	1	at	at	ADP
ftr-475	783	2	4321	4321	NUM
ftr-475	783	3	n.15	n.15	PROPN
ftr-475	783	4	.	.	PROPN
ftr-475	783	5	116	116	NUM
ftr-475	783	6	.	.	PUNCT
ftr-475	784	1	this	this	DET
ftr-475	784	2	issue	issue	NOUN
ftr-475	784	3	was	be	AUX
ftr-475	784	4	not	not	PART
ftr-475	784	5	listed	list	VERB
ftr-475	784	6	in	in	ADP
ftr-475	784	7	the	the	DET
ftr-475	784	8	preamble	preamble	NOUN
ftr-475	784	9	to	to	ADP
ftr-475	784	10	the	the	DET
ftr-475	784	11	final	final	ADJ
ftr-475	784	12	remic	remic	NOUN
ftr-475	784	13	regulations	regulation	NOUN
ftr-475	784	14	as	as	ADP
ftr-475	784	15	an	an	DET
ftr-475	784	16	issue	issue	NOUN
ftr-475	784	17	that	that	PRON
ftr-475	784	18	is	be	AUX
ftr-475	784	19	under	under	ADP
ftr-475	784	20	consideration	consideration	NOUN
ftr-475	784	21	by	by	ADP
ftr-475	784	22	the	the	DET
ftr-475	784	23	service	service	NOUN
ftr-475	784	24	.	.	PUNCT
ftr-475	785	1	see	see	VERB
ftr-475	785	2	57	57	NUM
ftr-475	785	3	fed	fed	PROPN
ftr-475	785	4	.	.	PUNCT
ftr-475	786	1	reg	reg	PROPN
ftr-475	786	2	.	.	PUNCT
ftr-475	787	1	61,297	61,297	NUM
ftr-475	787	2	-	-	SYM
ftr-475	787	3	98	98	NUM
ftr-475	787	4	(	(	PUNCT
ftr-475	787	5	1992	1992	NUM
ftr-475	787	6	)	)	PUNCT
ftr-475	787	7	.	.	PUNCT
ftr-475	788	1	19941	19941	NUM
ftr-475	788	2	florida	florida	PROPN
ftr-475	788	3	tax	tax	PROPN
ftr-475	788	4	review	review	NOUN
ftr-475	788	5	once	once	ADV
ftr-475	788	6	a	a	DET
ftr-475	788	7	residual	residual	ADJ
ftr-475	788	8	interest	interest	NOUN
ftr-475	788	9	holder	holder	NOUN
ftr-475	788	10	's	's	PART
ftr-475	788	11	basis	basis	NOUN
ftr-475	788	12	is	be	AUX
ftr-475	788	13	established	establish	VERB
ftr-475	788	14	,	,	PUNCT
ftr-475	788	15	periodic	periodic	ADJ
ftr-475	788	16	adjustments	adjustment	NOUN
ftr-475	788	17	are	be	AUX
ftr-475	788	18	made	make	VERB
ftr-475	788	19	as	as	ADP
ftr-475	788	20	in	in	ADP
ftr-475	788	21	the	the	DET
ftr-475	788	22	case	case	NOUN
ftr-475	788	23	of	of	ADP
ftr-475	788	24	a	a	DET
ftr-475	788	25	partnership	partnership	NOUN
ftr-475	788	26	.	.	PUNCT
ftr-475	789	1	first	first	ADV
ftr-475	789	2	,	,	PUNCT
ftr-475	789	3	basis	basis	NOUN
ftr-475	789	4	is	be	AUX
ftr-475	789	5	increased	increase	VERB
ftr-475	789	6	by	by	ADP
ftr-475	789	7	the	the	DET
ftr-475	789	8	daily	daily	ADJ
ftr-475	789	9	portions	portion	NOUN
ftr-475	789	10	of	of	ADP
ftr-475	789	11	remic	remic	ADJ
ftr-475	789	12	taxable	taxable	ADJ
ftr-475	789	13	income	income	NOUN
ftr-475	789	14	taken	take	VERB
ftr-475	789	15	into	into	ADP
ftr-475	789	16	account	account	NOUN
ftr-475	789	17	by	by	ADP
ftr-475	789	18	the	the	DET
ftr-475	789	19	holder	holder	NOUN
ftr-475	789	20	and	and	CCONJ
ftr-475	789	21	by	by	ADP
ftr-475	789	22	the	the	DET
ftr-475	789	23	amount	amount	NOUN
ftr-475	789	24	of	of	ADP
ftr-475	789	25	any	any	DET
ftr-475	789	26	contribution	contribution	NOUN
ftr-475	789	27	to	to	ADP
ftr-475	789	28	the	the	DET
ftr-475	789	29	remic	remic	NOUN
ftr-475	789	30	described	describe	VERB
ftr-475	789	31	in	in	ADP
ftr-475	789	32	section	section	NOUN
ftr-475	789	33	860g(d)(2	860g(d)(2	NUM
ftr-475	789	34	)	)	PUNCT
ftr-475	789	35	.	.	PUNCT
ftr-475	789	36	"	"	PUNCT
ftr-475	790	1	i7	i7	ADJ
ftr-475	790	2	contributions	contribution	NOUN
ftr-475	790	3	other	other	ADJ
ftr-475	790	4	than	than	ADP
ftr-475	790	5	those	those	PRON
ftr-475	790	6	described	describe	VERB
ftr-475	790	7	in	in	ADP
ftr-475	790	8	section	section	NOUN
ftr-475	790	9	860g(d)(2	860g(d)(2	NOUN
ftr-475	790	10	)	)	PUNCT
ftr-475	790	11	are	be	AUX
ftr-475	790	12	subject	subject	ADJ
ftr-475	790	13	to	to	ADP
ftr-475	790	14	a	a	DET
ftr-475	790	15	100	100	NUM
ftr-475	790	16	%	%	NOUN
ftr-475	790	17	penalty	penalty	NOUN
ftr-475	790	18	tax	tax	NOUN
ftr-475	790	19	(	(	PUNCT
ftr-475	790	20	i.e.	i.e.	X
ftr-475	790	21	,	,	PUNCT
ftr-475	790	22	the	the	DET
ftr-475	790	23	contribution	contribution	NOUN
ftr-475	790	24	is	be	AUX
ftr-475	790	25	paid	pay	VERB
ftr-475	790	26	over	over	ADP
ftr-475	790	27	to	to	ADP
ftr-475	790	28	the	the	DET
ftr-475	790	29	fisc	fisc	NOUN
ftr-475	790	30	)	)	PUNCT
ftr-475	790	31	;	;	PUNCT
ftr-475	790	32	"	"	PUNCT
ftr-475	790	33	8	8	NUM
ftr-475	790	34	thus	thus	ADV
ftr-475	790	35	,	,	PUNCT
ftr-475	790	36	no	no	DET
ftr-475	790	37	basis	basis	NOUN
ftr-475	790	38	adjustment	adjustment	NOUN
ftr-475	790	39	is	be	AUX
ftr-475	790	40	appropriate	appropriate	ADJ
ftr-475	790	41	.	.	PUNCT
ftr-475	791	1	basis	basis	NOUN
ftr-475	791	2	is	be	AUX
ftr-475	791	3	decreased	decrease	VERB
ftr-475	791	4	,	,	PUNCT
ftr-475	791	5	in	in	ADP
ftr-475	791	6	turn	turn	NOUN
ftr-475	791	7	,	,	PUNCT
ftr-475	791	8	by	by	ADP
ftr-475	791	9	the	the	DET
ftr-475	791	10	amount	amount	NOUN
ftr-475	791	11	of	of	ADP
ftr-475	791	12	cash	cash	NOUN
ftr-475	791	13	or	or	CCONJ
ftr-475	791	14	the	the	DET
ftr-475	791	15	fair	fair	ADJ
ftr-475	791	16	market	market	NOUN
ftr-475	791	17	value	value	NOUN
ftr-475	791	18	of	of	ADP
ftr-475	791	19	property	property	NOUN
ftr-475	791	20	distributed	distribute	VERB
ftr-475	791	21	to	to	ADP
ftr-475	791	22	the	the	DET
ftr-475	791	23	holder	holder	NOUN
ftr-475	791	24	by	by	ADP
ftr-475	791	25	the	the	DET
ftr-475	791	26	remic	remic	NOUN
ftr-475	791	27	with	with	ADP
ftr-475	791	28	respect	respect	NOUN
ftr-475	791	29	to	to	ADP
ftr-475	791	30	the	the	DET
ftr-475	791	31	residual	residual	ADJ
ftr-475	791	32	interest	interest	NOUN
ftr-475	791	33	,	,	PUNCT
ftr-475	791	34	and	and	CCONJ
ftr-475	791	35	by	by	ADP
ftr-475	791	36	the	the	DET
ftr-475	791	37	daily	daily	ADJ
ftr-475	791	38	portions	portion	NOUN
ftr-475	791	39	of	of	ADP
ftr-475	791	40	remic	remic	ADJ
ftr-475	791	41	net	net	ADJ
ftr-475	791	42	losses	loss	NOUN
ftr-475	791	43	taken	take	VERB
ftr-475	791	44	into	into	ADP
ftr-475	791	45	account	account	NOUN
ftr-475	791	46	by	by	ADP
ftr-475	791	47	the	the	DET
ftr-475	791	48	holder	holder	NOUN
ftr-475	791	49	.	.	PUNCT
ftr-475	791	50	"	"	PUNCT
ftr-475	792	1	9	9	NUM
ftr-475	792	2	unlike	unlike	ADP
ftr-475	792	3	a	a	DET
ftr-475	792	4	partnership	partnership	NOUN
ftr-475	792	5	,	,	PUNCT
ftr-475	792	6	however	however	ADV
ftr-475	792	7	,	,	PUNCT
ftr-475	792	8	the	the	DET
ftr-475	792	9	remic	remic	NOUN
ftr-475	792	10	rules	rule	NOUN
ftr-475	792	11	do	do	AUX
ftr-475	792	12	not	not	PART
ftr-475	792	13	provide	provide	VERB
ftr-475	792	14	for	for	ADP
ftr-475	792	15	a	a	DET
ftr-475	792	16	basis	basis	NOUN
ftr-475	792	17	adjustment	adjustment	NOUN
ftr-475	792	18	for	for	ADP
ftr-475	792	19	the	the	DET
ftr-475	792	20	receipt	receipt	NOUN
ftr-475	792	21	of	of	ADP
ftr-475	792	22	tax	tax	NOUN
ftr-475	792	23	-	-	PUNCT
ftr-475	792	24	exempt	exempt	ADJ
ftr-475	792	25	income	income	NOUN
ftr-475	792	26	by	by	ADP
ftr-475	792	27	a	a	DET
ftr-475	792	28	remic	remic	NOUN
ftr-475	792	29	,	,	PUNCT
ftr-475	792	30	although	although	SCONJ
ftr-475	792	31	the	the	DET
ftr-475	792	32	possibility	possibility	NOUN
ftr-475	792	33	of	of	ADP
ftr-475	792	34	a	a	DET
ftr-475	792	35	remic	remic	NOUN
ftr-475	792	36	receiving	receive	VERB
ftr-475	792	37	such	such	ADJ
ftr-475	792	38	income	income	NOUN
ftr-475	792	39	is	be	AUX
ftr-475	792	40	acknowledged	acknowledge	VERB
ftr-475	792	41	in	in	ADP
ftr-475	792	42	the	the	DET
ftr-475	792	43	regulations	regulation	NOUN
ftr-475	792	44	,	,	PUNCT
ftr-475	792	45	which	which	PRON
ftr-475	792	46	provide	provide	VERB
ftr-475	792	47	a	a	DET
ftr-475	792	48	special	special	ADJ
ftr-475	792	49	rule	rule	NOUN
ftr-475	792	50	for	for	ADP
ftr-475	792	51	the	the	DET
ftr-475	792	52	application	application	NOUN
ftr-475	792	53	of	of	ADP
ftr-475	792	54	section	section	NOUN
ftr-475	792	55	265.120	265.120	NUM
ftr-475	792	56	this	this	PRON
ftr-475	792	57	appears	appear	VERB
ftr-475	792	58	to	to	PART
ftr-475	792	59	be	be	AUX
ftr-475	792	60	a	a	DET
ftr-475	792	61	conceptual	conceptual	ADJ
ftr-475	792	62	flaw	flaw	NOUN
ftr-475	792	63	in	in	ADP
ftr-475	792	64	the	the	DET
ftr-475	792	65	basis	basis	NOUN
ftr-475	792	66	adjustment	adjustment	NOUN
ftr-475	792	67	scheme	scheme	NOUN
ftr-475	792	68	.	.	PUNCT
ftr-475	793	1	'2	'2	PROPN
ftr-475	793	2	'	'	PUNCT
ftr-475	793	3	similarly	similarly	ADV
ftr-475	793	4	,	,	PUNCT
ftr-475	793	5	unlike	unlike	ADP
ftr-475	793	6	a	a	DET
ftr-475	793	7	partnership	partnership	NOUN
ftr-475	793	8	,	,	PUNCT
ftr-475	793	9	the	the	DET
ftr-475	793	10	residual	residual	ADJ
ftr-475	793	11	holder	holder	NOUN
ftr-475	793	12	's	's	PART
ftr-475	793	13	basis	basis	NOUN
ftr-475	793	14	is	be	AUX
ftr-475	793	15	not	not	PART
ftr-475	793	16	decreased	decrease	VERB
ftr-475	793	17	by	by	ADP
ftr-475	793	18	the	the	DET
ftr-475	793	19	amount	amount	NOUN
ftr-475	793	20	of	of	ADP
ftr-475	793	21	nondeductible	nondeductible	ADJ
ftr-475	793	22	expenditures	expenditure	NOUN
ftr-475	793	23	,	,	PUNCT
ftr-475	793	24	such	such	ADJ
ftr-475	793	25	as	as	ADP
ftr-475	793	26	interest	interest	NOUN
ftr-475	793	27	incurred	incur	VERB
ftr-475	793	28	to	to	PART
ftr-475	793	29	purchase	purchase	VERB
ftr-475	793	30	or	or	CCONJ
ftr-475	793	31	carry	carry	VERB
ftr-475	793	32	tax	tax	NOUN
ftr-475	793	33	exempt	exempt	ADJ
ftr-475	793	34	obligations	obligation	NOUN
ftr-475	793	35	.	.	PUNCT
ftr-475	794	1	once	once	ADV
ftr-475	794	2	again	again	ADV
ftr-475	794	3	,	,	PUNCT
ftr-475	794	4	this	this	PRON
ftr-475	794	5	appears	appear	VERB
ftr-475	794	6	flawed	flawed	ADJ
ftr-475	794	7	.	.	PUNCT
ftr-475	795	1	2	2	NUM
ftr-475	795	2	2	2	NUM
ftr-475	795	3	the	the	DET
ftr-475	795	4	proper	proper	ADJ
ftr-475	795	5	approach	approach	NOUN
ftr-475	795	6	should	should	AUX
ftr-475	795	7	be	be	AUX
ftr-475	795	8	to	to	PART
ftr-475	795	9	provide	provide	VERB
ftr-475	795	10	both	both	DET
ftr-475	795	11	a	a	DET
ftr-475	795	12	positive	positive	ADJ
ftr-475	795	13	basis	basis	NOUN
ftr-475	795	14	adjustment	adjustment	NOUN
ftr-475	795	15	for	for	ADP
ftr-475	795	16	tax	tax	NOUN
ftr-475	795	17	-	-	PUNCT
ftr-475	795	18	exempt	exempt	ADJ
ftr-475	795	19	income	income	NOUN
ftr-475	795	20	and	and	CCONJ
ftr-475	795	21	a	a	DET
ftr-475	795	22	negative	negative	ADJ
ftr-475	795	23	basis	basis	NOUN
ftr-475	795	24	adjustment	adjustment	NOUN
ftr-475	795	25	for	for	ADP
ftr-475	795	26	nondeductible	nondeductible	ADJ
ftr-475	795	27	expenditures	expenditure	NOUN
ftr-475	795	28	.	.	PUNCT
ftr-475	796	1	however	however	ADV
ftr-475	796	2	,	,	PUNCT
ftr-475	796	3	since	since	SCONJ
ftr-475	796	4	it	it	PRON
ftr-475	796	5	is	be	AUX
ftr-475	796	6	unlikely	unlikely	ADJ
ftr-475	796	7	that	that	SCONJ
ftr-475	796	8	a	a	DET
ftr-475	796	9	remic	remic	NOUN
ftr-475	796	10	would	would	AUX
ftr-475	796	11	derive	derive	VERB
ftr-475	796	12	substantial	substantial	ADJ
ftr-475	796	13	tax	tax	NOUN
ftr-475	796	14	exempt	exempt	ADJ
ftr-475	796	15	income	income	NOUN
ftr-475	796	16	,	,	PUNCT
ftr-475	796	17	these	these	DET
ftr-475	796	18	flaws	flaw	NOUN
ftr-475	796	19	may	may	AUX
ftr-475	796	20	be	be	AUX
ftr-475	796	21	largely	largely	ADV
ftr-475	796	22	academic	academic	ADJ
ftr-475	796	23	.	.	PUNCT
ftr-475	797	1	117	117	NUM
ftr-475	797	2	.	.	PUNCT
ftr-475	797	3	irc	irc	PROPN
ftr-475	797	4	§	§	PROPN
ftr-475	797	5	860c(d)(1	860c(d)(1	PROPN
ftr-475	797	6	)	)	PUNCT
ftr-475	797	7	;	;	PUNCT
ftr-475	797	8	regs	reg	NOUN
ftr-475	797	9	.	.	PUNCT
ftr-475	798	1	§	§	PROPN
ftr-475	798	2	1.860c-1(b)(1	1.860c-1(b)(1	NUM
ftr-475	798	3	)	)	PUNCT
ftr-475	798	4	.	.	PUNCT
ftr-475	799	1	a	a	DET
ftr-475	799	2	contribution	contribution	NOUN
ftr-475	799	3	described	describe	VERB
ftr-475	799	4	in	in	ADP
ftr-475	799	5	§	§	PROPN
ftr-475	799	6	860g(d)(2	860g(d)(2	NUM
ftr-475	799	7	)	)	PUNCT
ftr-475	799	8	is	be	AUX
ftr-475	799	9	one	one	NUM
ftr-475	799	10	made	make	VERB
ftr-475	799	11	after	after	ADP
ftr-475	799	12	the	the	DET
ftr-475	799	13	remic	remic	PROPN
ftr-475	799	14	startup	startup	ADJ
ftr-475	799	15	day	day	NOUN
ftr-475	799	16	that	that	PRON
ftr-475	799	17	is	be	AUX
ftr-475	799	18	either	either	CCONJ
ftr-475	799	19	(	(	PUNCT
ftr-475	799	20	i	i	NOUN
ftr-475	799	21	)	)	PUNCT
ftr-475	799	22	to	to	PART
ftr-475	799	23	facilitate	facilitate	VERB
ftr-475	799	24	a	a	DET
ftr-475	799	25	clean	clean	ADJ
ftr-475	799	26	-	-	PUNCT
ftr-475	799	27	up	up	ADP
ftr-475	799	28	call	call	NOUN
ftr-475	799	29	or	or	CCONJ
ftr-475	799	30	qualified	qualified	ADJ
ftr-475	799	31	liquidation	liquidation	NOUN
ftr-475	799	32	,	,	PUNCT
ftr-475	799	33	(	(	PUNCT
ftr-475	799	34	ii	ii	NOUN
ftr-475	799	35	)	)	PUNCT
ftr-475	799	36	a	a	DET
ftr-475	799	37	payment	payment	NOUN
ftr-475	799	38	in	in	ADP
ftr-475	799	39	the	the	DET
ftr-475	799	40	nature	nature	NOUN
ftr-475	799	41	of	of	ADP
ftr-475	799	42	guarantee	guarantee	NOUN
ftr-475	799	43	,	,	PUNCT
ftr-475	799	44	(	(	PUNCT
ftr-475	799	45	iii	iii	X
ftr-475	799	46	)	)	PUNCT
ftr-475	799	47	a	a	DET
ftr-475	799	48	contribution	contribution	NOUN
ftr-475	799	49	made	make	VERB
ftr-475	799	50	within	within	ADP
ftr-475	799	51	three	three	NUM
ftr-475	799	52	months	month	NOUN
ftr-475	799	53	of	of	ADP
ftr-475	799	54	the	the	DET
ftr-475	799	55	startup	startup	NOUN
ftr-475	799	56	date	date	NOUN
ftr-475	799	57	,	,	PUNCT
ftr-475	799	58	(	(	PUNCT
ftr-475	799	59	iv	iv	X
ftr-475	799	60	)	)	PUNCT
ftr-475	799	61	any	any	DET
ftr-475	799	62	contribution	contribution	NOUN
ftr-475	799	63	to	to	ADP
ftr-475	799	64	a	a	DET
ftr-475	799	65	qualified	qualified	PROPN
ftr-475	799	66	reserve	reserve	PROPN
ftr-475	799	67	fund	fund	PROPN
ftr-475	799	68	,	,	PUNCT
ftr-475	799	69	or	or	CCONJ
ftr-475	799	70	(	(	PUNCT
ftr-475	799	71	v	v	NOUN
ftr-475	799	72	)	)	PUNCT
ftr-475	799	73	any	any	DET
ftr-475	799	74	other	other	ADJ
ftr-475	799	75	contribution	contribution	NOUN
ftr-475	799	76	permitted	permit	VERB
ftr-475	799	77	in	in	ADP
ftr-475	799	78	the	the	DET
ftr-475	799	79	remic	remic	NOUN
ftr-475	799	80	regulations	regulation	NOUN
ftr-475	799	81	.	.	PUNCT
ftr-475	800	1	118	118	NUM
ftr-475	800	2	.	.	PUNCT
ftr-475	800	3	irc	irc	PROPN
ftr-475	800	4	§	§	PROPN
ftr-475	800	5	860g(d)(1	860g(d)(1	PROPN
ftr-475	800	6	)	)	PUNCT
ftr-475	800	7	.	.	PUNCT
ftr-475	801	1	119	119	NUM
ftr-475	801	2	.	.	PUNCT
ftr-475	801	3	irc	irc	PROPN
ftr-475	801	4	§	§	PROPN
ftr-475	801	5	860c(d)(2	860c(d)(2	NOUN
ftr-475	801	6	)	)	PUNCT
ftr-475	801	7	;	;	PUNCT
ftr-475	801	8	regs	reg	NOUN
ftr-475	801	9	.	.	PUNCT
ftr-475	802	1	§	§	PROPN
ftr-475	802	2	1.860c-1(b)(2	1.860c-1(b)(2	PROPN
ftr-475	802	3	)	)	PUNCT
ftr-475	802	4	.	.	PUNCT
ftr-475	803	1	120	120	NUM
ftr-475	803	2	.	.	PUNCT
ftr-475	804	1	see	see	VERB
ftr-475	804	2	regs	reg	NOUN
ftr-475	804	3	.	.	PUNCT
ftr-475	805	1	§	§	PROPN
ftr-475	805	2	1.860c-2(b)(5	1.860c-2(b)(5	NUM
ftr-475	805	3	)	)	PUNCT
ftr-475	805	4	.	.	PUNCT
ftr-475	806	1	121	121	NUM
ftr-475	806	2	.	.	PUNCT
ftr-475	807	1	for	for	ADP
ftr-475	807	2	example	example	NOUN
ftr-475	807	3	,	,	PUNCT
ftr-475	807	4	if	if	SCONJ
ftr-475	807	5	a	a	DET
ftr-475	807	6	remic	remic	NOUN
ftr-475	807	7	held	hold	VERB
ftr-475	807	8	a	a	DET
ftr-475	807	9	single	single	ADJ
ftr-475	807	10	asset	asset	NOUN
ftr-475	807	11	which	which	PRON
ftr-475	807	12	generated	generate	VERB
ftr-475	807	13	$	$	SYM
ftr-475	807	14	1,000	1,000	NUM
ftr-475	807	15	of	of	ADP
ftr-475	807	16	taxexempt	taxexempt	ADJ
ftr-475	807	17	income	income	NOUN
ftr-475	807	18	(	(	PUNCT
ftr-475	807	19	for	for	ADP
ftr-475	807	20	simplicity	simplicity	NOUN
ftr-475	807	21	,	,	PUNCT
ftr-475	807	22	assume	assume	VERB
ftr-475	807	23	the	the	DET
ftr-475	807	24	remic	remic	NOUN
ftr-475	807	25	has	have	VERB
ftr-475	807	26	a	a	DET
ftr-475	807	27	basis	basis	NOUN
ftr-475	807	28	of	of	ADP
ftr-475	807	29	$	$	SYM
ftr-475	807	30	0	0	NUM
ftr-475	807	31	in	in	ADP
ftr-475	807	32	the	the	DET
ftr-475	807	33	asset	asset	NOUN
ftr-475	807	34	prior	prior	ADV
ftr-475	807	35	to	to	ADP
ftr-475	807	36	receipt	receipt	NOUN
ftr-475	807	37	of	of	ADP
ftr-475	807	38	the	the	DET
ftr-475	807	39	income	income	NOUN
ftr-475	807	40	)	)	PUNCT
ftr-475	807	41	and	and	CCONJ
ftr-475	807	42	incurred	incur	VERB
ftr-475	807	43	$	$	SYM
ftr-475	807	44	500	500	NUM
ftr-475	807	45	of	of	ADP
ftr-475	807	46	interest	interest	NOUN
ftr-475	807	47	expense	expense	NOUN
ftr-475	807	48	with	with	ADP
ftr-475	807	49	respect	respect	NOUN
ftr-475	807	50	to	to	ADP
ftr-475	807	51	its	its	PRON
ftr-475	807	52	regular	regular	ADJ
ftr-475	807	53	interest	interest	NOUN
ftr-475	807	54	holders	holder	NOUN
ftr-475	807	55	,	,	PUNCT
ftr-475	807	56	the	the	DET
ftr-475	807	57	remic	remic	NOUN
ftr-475	807	58	would	would	AUX
ftr-475	807	59	not	not	PART
ftr-475	807	60	be	be	AUX
ftr-475	807	61	entitled	entitle	VERB
ftr-475	807	62	to	to	ADP
ftr-475	807	63	a	a	DET
ftr-475	807	64	deduction	deduction	NOUN
ftr-475	807	65	for	for	ADP
ftr-475	807	66	the	the	DET
ftr-475	807	67	$	$	SYM
ftr-475	807	68	500	500	NUM
ftr-475	807	69	interest	interest	NOUN
ftr-475	807	70	expense	expense	NOUN
ftr-475	807	71	under	under	ADP
ftr-475	807	72	section	section	NOUN
ftr-475	807	73	265	265	NUM
ftr-475	807	74	and	and	CCONJ
ftr-475	807	75	the	the	DET
ftr-475	807	76	residual	residual	ADJ
ftr-475	807	77	holders	holder	NOUN
ftr-475	807	78	would	would	AUX
ftr-475	807	79	not	not	PART
ftr-475	807	80	receive	receive	VERB
ftr-475	807	81	a	a	DET
ftr-475	807	82	basis	basis	NOUN
ftr-475	807	83	adjustment	adjustment	NOUN
ftr-475	807	84	for	for	ADP
ftr-475	807	85	such	such	ADJ
ftr-475	807	86	income	income	NOUN
ftr-475	807	87	.	.	PUNCT
ftr-475	808	1	thus	thus	ADV
ftr-475	808	2	,	,	PUNCT
ftr-475	808	3	a	a	DET
ftr-475	808	4	subsequent	subsequent	ADJ
ftr-475	808	5	sale	sale	NOUN
ftr-475	808	6	of	of	ADP
ftr-475	808	7	the	the	DET
ftr-475	808	8	residual	residual	ADJ
ftr-475	808	9	interest	interest	NOUN
ftr-475	808	10	for	for	ADP
ftr-475	808	11	$	$	SYM
ftr-475	808	12	500	500	NUM
ftr-475	808	13	would	would	AUX
ftr-475	808	14	trigger	trigger	VERB
ftr-475	808	15	gain	gain	NOUN
ftr-475	808	16	and	and	CCONJ
ftr-475	808	17	effectively	effectively	ADV
ftr-475	808	18	result	result	VERB
ftr-475	808	19	in	in	ADP
ftr-475	808	20	taxation	taxation	NOUN
ftr-475	808	21	of	of	ADP
ftr-475	808	22	$	$	SYM
ftr-475	808	23	500	500	NUM
ftr-475	808	24	of	of	ADP
ftr-475	808	25	tax	tax	NOUN
ftr-475	808	26	-	-	PUNCT
ftr-475	808	27	exempt	exempt	ADJ
ftr-475	808	28	income	income	NOUN
ftr-475	808	29	.	.	PUNCT
ftr-475	809	1	see	see	VERB
ftr-475	809	2	also	also	ADV
ftr-475	809	3	infra	infra	NOUN
ftr-475	809	4	note	note	VERB
ftr-475	809	5	122	122	NUM
ftr-475	809	6	.	.	PROPN
ftr-475	809	7	122	122	NUM
ftr-475	809	8	.	.	PUNCT
ftr-475	810	1	for	for	ADP
ftr-475	810	2	example	example	NOUN
ftr-475	810	3	,	,	PUNCT
ftr-475	810	4	if	if	SCONJ
ftr-475	810	5	a	a	DET
ftr-475	810	6	remic	remic	NOUN
ftr-475	810	7	held	hold	VERB
ftr-475	810	8	a	a	DET
ftr-475	810	9	single	single	ADJ
ftr-475	810	10	asset	asset	NOUN
ftr-475	810	11	which	which	PRON
ftr-475	810	12	generated	generate	VERB
ftr-475	810	13	$	$	SYM
ftr-475	810	14	500	500	NUM
ftr-475	810	15	of	of	ADP
ftr-475	810	16	taxexempt	taxexempt	ADJ
ftr-475	810	17	income	income	NOUN
ftr-475	810	18	(	(	PUNCT
ftr-475	810	19	once	once	ADV
ftr-475	810	20	again	again	ADV
ftr-475	810	21	,	,	PUNCT
ftr-475	810	22	with	with	ADP
ftr-475	810	23	a	a	DET
ftr-475	810	24	basis	basis	NOUN
ftr-475	810	25	of	of	ADP
ftr-475	810	26	$	$	SYM
ftr-475	810	27	0	0	NUM
ftr-475	810	28	)	)	PUNCT
ftr-475	810	29	and	and	CCONJ
ftr-475	810	30	incurred	incur	VERB
ftr-475	810	31	$	$	SYM
ftr-475	810	32	1,000	1,000	NUM
ftr-475	810	33	of	of	ADP
ftr-475	810	34	interest	interest	NOUN
ftr-475	810	35	expense	expense	NOUN
ftr-475	810	36	with	with	ADP
ftr-475	810	37	respect	respect	NOUN
ftr-475	810	38	to	to	ADP
ftr-475	810	39	its	its	PRON
ftr-475	810	40	regular	regular	ADJ
ftr-475	810	41	interest	interest	NOUN
ftr-475	810	42	holders	holder	NOUN
ftr-475	810	43	,	,	PUNCT
ftr-475	810	44	the	the	DET
ftr-475	810	45	remic	remic	NOUN
ftr-475	810	46	would	would	AUX
ftr-475	810	47	not	not	PART
ftr-475	810	48	be	be	AUX
ftr-475	810	49	entitled	entitle	VERB
ftr-475	810	50	to	to	ADP
ftr-475	810	51	a	a	DET
ftr-475	810	52	deduction	deduction	NOUN
ftr-475	810	53	for	for	ADP
ftr-475	810	54	the	the	DET
ftr-475	810	55	$	$	SYM
ftr-475	810	56	1,000	1,000	NUM
ftr-475	810	57	interest	interest	NOUN
ftr-475	810	58	expense	expense	NOUN
ftr-475	810	59	and	and	CCONJ
ftr-475	810	60	the	the	DET
ftr-475	810	61	residual	residual	ADJ
ftr-475	810	62	holder	holder	NOUN
ftr-475	810	63	would	would	AUX
ftr-475	810	64	not	not	PART
ftr-475	810	65	experience	experience	VERB
ftr-475	810	66	a	a	DET
ftr-475	810	67	negative	negative	ADJ
ftr-475	810	68	basis	basis	NOUN
ftr-475	810	69	adjustment	adjustment	NOUN
ftr-475	810	70	for	for	ADP
ftr-475	810	71	such	such	ADJ
ftr-475	810	72	expenditure	expenditure	NOUN
ftr-475	810	73	.	.	PUNCT
ftr-475	811	1	thus	thus	ADV
ftr-475	811	2	,	,	PUNCT
ftr-475	811	3	a	a	DET
ftr-475	811	4	subsequent	subsequent	ADJ
ftr-475	811	5	sale	sale	NOUN
ftr-475	811	6	of	of	ADP
ftr-475	811	7	the	the	DET
ftr-475	811	8	residual	residual	ADJ
ftr-475	811	9	interest	interest	NOUN
ftr-475	811	10	at	at	ADP
ftr-475	811	11	a	a	DET
ftr-475	811	12	loss	loss	NOUN
ftr-475	811	13	of	of	ADP
ftr-475	811	14	$	$	SYM
ftr-475	811	15	500	500	NUM
ftr-475	811	16	would	would	AUX
ftr-475	811	17	trigger	trigger	VERB
ftr-475	811	18	a	a	DET
ftr-475	811	19	loss	loss	NOUN
ftr-475	811	20	and	and	CCONJ
ftr-475	811	21	effectively	effectively	ADV
ftr-475	811	22	result	result	VERB
ftr-475	811	23	in	in	ADP
ftr-475	811	24	a	a	DET
ftr-475	811	25	$	$	SYM
ftr-475	811	26	500	500	NUM
ftr-475	811	27	deduction	deduction	NOUN
ftr-475	811	28	of	of	ADP
ftr-475	811	29	disallowed	disallow	VERB
ftr-475	811	30	interest	interest	NOUN
ftr-475	811	31	expense	expense	NOUN
ftr-475	811	32	.	.	PUNCT
ftr-475	812	1	[	[	X
ftr-475	812	2	vol	vol	NOUN
ftr-475	812	3	.	.	NOUN
ftr-475	812	4	2:4	2:4	NUM
ftr-475	812	5	tax	tax	NOUN
ftr-475	812	6	aspects	aspect	NOUN
ftr-475	812	7	of	of	ADP
ftr-475	812	8	remic	remic	ADJ
ftr-475	812	9	residual	residual	ADJ
ftr-475	812	10	interests	interest	NOUN
ftr-475	812	11	a	a	DET
ftr-475	812	12	far	far	ADV
ftr-475	812	13	more	more	ADV
ftr-475	812	14	practical	practical	ADJ
ftr-475	812	15	problem	problem	NOUN
ftr-475	812	16	exists	exist	VERB
ftr-475	812	17	with	with	ADP
ftr-475	812	18	respect	respect	NOUN
ftr-475	812	19	to	to	ADP
ftr-475	812	20	the	the	DET
ftr-475	812	21	relationship	relationship	NOUN
ftr-475	812	22	between	between	ADP
ftr-475	812	23	the	the	DET
ftr-475	812	24	basis	basis	NOUN
ftr-475	812	25	adjustment	adjustment	NOUN
ftr-475	812	26	system	system	NOUN
ftr-475	812	27	and	and	CCONJ
ftr-475	812	28	distributions	distribution	NOUN
ftr-475	812	29	on	on	ADP
ftr-475	812	30	residual	residual	ADJ
ftr-475	812	31	interests	interest	NOUN
ftr-475	812	32	.	.	PUNCT
ftr-475	813	1	as	as	SCONJ
ftr-475	813	2	noted	note	VERB
ftr-475	813	3	above	above	ADV
ftr-475	813	4	,	,	PUNCT
ftr-475	813	5	a	a	DET
ftr-475	813	6	distribution	distribution	NOUN
ftr-475	813	7	on	on	ADP
ftr-475	813	8	a	a	DET
ftr-475	813	9	residual	residual	ADJ
ftr-475	813	10	interest	interest	NOUN
ftr-475	813	11	in	in	ADP
ftr-475	813	12	excess	excess	NOUN
ftr-475	813	13	of	of	ADP
ftr-475	813	14	a	a	DET
ftr-475	813	15	holder	holder	NOUN
ftr-475	813	16	's	's	PART
ftr-475	813	17	adjusted	adjust	VERB
ftr-475	813	18	basis	basis	NOUN
ftr-475	813	19	therein	therein	ADV
ftr-475	813	20	is	be	AUX
ftr-475	813	21	treated	treat	VERB
ftr-475	813	22	as	as	ADP
ftr-475	813	23	gain	gain	NOUN
ftr-475	813	24	from	from	ADP
ftr-475	813	25	the	the	DET
ftr-475	813	26	sale	sale	NOUN
ftr-475	813	27	or	or	CCONJ
ftr-475	813	28	exchange	exchange	NOUN
ftr-475	813	29	of	of	ADP
ftr-475	813	30	such	such	ADJ
ftr-475	813	31	interest	interest	NOUN
ftr-475	813	32	.	.	PUNCT
ftr-475	814	1	however	however	ADV
ftr-475	814	2	,	,	PUNCT
ftr-475	814	3	while	while	SCONJ
ftr-475	814	4	distributions	distribution	NOUN
ftr-475	814	5	may	may	AUX
ftr-475	814	6	occur	occur	VERB
ftr-475	814	7	at	at	ADP
ftr-475	814	8	any	any	DET
ftr-475	814	9	time	time	NOUN
ftr-475	814	10	,	,	PUNCT
ftr-475	814	11	with	with	ADP
ftr-475	814	12	one	one	NUM
ftr-475	814	13	exception	exception	NOUN
ftr-475	814	14	,	,	PUNCT
ftr-475	814	15	basis	basis	NOUN
ftr-475	814	16	adjustments	adjustment	NOUN
ftr-475	814	17	occur	occur	VERB
ftr-475	814	18	no	no	ADV
ftr-475	814	19	more	more	ADV
ftr-475	814	20	frequently	frequently	ADV
ftr-475	814	21	than	than	ADP
ftr-475	814	22	the	the	DET
ftr-475	814	23	end	end	NOUN
ftr-475	814	24	of	of	ADP
ftr-475	814	25	calendar	calendar	NOUN
ftr-475	814	26	quarters	quarter	NOUN
ftr-475	814	27	.	.	PUNCT
ftr-475	815	1	23	23	NUM
ftr-475	816	1	the	the	DET
ftr-475	816	2	one	one	NUM
ftr-475	816	3	exception	exception	NOUN
ftr-475	816	4	to	to	ADP
ftr-475	816	5	this	this	PRON
ftr-475	816	6	,	,	PUNCT
ftr-475	816	7	which	which	PRON
ftr-475	816	8	seemingly	seemingly	ADV
ftr-475	816	9	proves	prove	VERB
ftr-475	816	10	the	the	DET
ftr-475	816	11	rule	rule	NOUN
ftr-475	816	12	,	,	PUNCT
ftr-475	816	13	is	be	AUX
ftr-475	816	14	that	that	SCONJ
ftr-475	816	15	if	if	SCONJ
ftr-475	816	16	a	a	DET
ftr-475	816	17	holder	holder	NOUN
ftr-475	816	18	disposes	dispose	VERB
ftr-475	816	19	of	of	ADP
ftr-475	816	20	a	a	DET
ftr-475	816	21	residual	residual	ADJ
ftr-475	816	22	interest	interest	NOUN
ftr-475	816	23	,	,	PUNCT
ftr-475	816	24	appropriate	appropriate	ADJ
ftr-475	816	25	basis	basis	NOUN
ftr-475	816	26	adjustments	adjustment	NOUN
ftr-475	816	27	are	be	AUX
ftr-475	816	28	deemed	deem	VERB
ftr-475	816	29	to	to	PART
ftr-475	816	30	occur	occur	VERB
ftr-475	816	31	immediately	immediately	ADV
ftr-475	816	32	before	before	ADP
ftr-475	816	33	the	the	DET
ftr-475	816	34	disposition	disposition	NOUN
ftr-475	816	35	.	.	PUNCT
ftr-475	817	1	"4	"4	ADJ
ftr-475	817	2	conversely	conversely	ADV
ftr-475	817	3	,	,	PUNCT
ftr-475	817	4	absent	absent	ADJ
ftr-475	817	5	a	a	DET
ftr-475	817	6	disposition	disposition	NOUN
ftr-475	817	7	,	,	PUNCT
ftr-475	817	8	basis	basis	NOUN
ftr-475	817	9	adjustments	adjustment	NOUN
ftr-475	817	10	prior	prior	ADV
ftr-475	817	11	to	to	ADP
ftr-475	817	12	the	the	DET
ftr-475	817	13	end	end	NOUN
ftr-475	817	14	of	of	ADP
ftr-475	817	15	a	a	DET
ftr-475	817	16	quarter	quarter	NOUN
ftr-475	817	17	are	be	AUX
ftr-475	817	18	apparently	apparently	ADV
ftr-475	817	19	not	not	PART
ftr-475	817	20	authorized	authorize	VERB
ftr-475	817	21	.	.	PUNCT
ftr-475	818	1	this	this	DET
ftr-475	818	2	situation	situation	NOUN
ftr-475	818	3	gives	give	VERB
ftr-475	818	4	rise	rise	NOUN
ftr-475	818	5	to	to	ADP
ftr-475	818	6	some	some	DET
ftr-475	818	7	uncertainty	uncertainty	NOUN
ftr-475	818	8	about	about	ADP
ftr-475	818	9	the	the	DET
ftr-475	818	10	correct	correct	ADJ
ftr-475	818	11	relationship	relationship	NOUN
ftr-475	818	12	between	between	ADP
ftr-475	818	13	basis	basis	NOUN
ftr-475	818	14	adjustments	adjustment	NOUN
ftr-475	818	15	and	and	CCONJ
ftr-475	818	16	distributions	distribution	NOUN
ftr-475	818	17	,	,	PUNCT
ftr-475	818	18	as	as	SCONJ
ftr-475	818	19	the	the	DET
ftr-475	818	20	following	follow	VERB
ftr-475	818	21	example	example	NOUN
ftr-475	818	22	illustrates	illustrate	VERB
ftr-475	818	23	.	.	PUNCT
ftr-475	819	1	a	a	DET
ftr-475	819	2	remic	remic	NOUN
ftr-475	819	3	has	have	VERB
ftr-475	819	4	net	net	ADJ
ftr-475	819	5	income	income	NOUN
ftr-475	819	6	or	or	CCONJ
ftr-475	819	7	loss	loss	NOUN
ftr-475	819	8	for	for	ADP
ftr-475	819	9	the	the	DET
ftr-475	819	10	calendar	calendar	NOUN
ftr-475	819	11	quarters	quarter	NOUN
ftr-475	819	12	of	of	ADP
ftr-475	819	13	a	a	DET
ftr-475	819	14	taxable	taxable	ADJ
ftr-475	819	15	year	year	NOUN
ftr-475	819	16	of	of	ADP
ftr-475	819	17	-$1,000	-$1,000	PROPN
ftr-475	819	18	,	,	PUNCT
ftr-475	819	19	$	$	SYM
ftr-475	819	20	1,500	1,500	NUM
ftr-475	819	21	,	,	PUNCT
ftr-475	819	22	$	$	SYM
ftr-475	819	23	500	500	NUM
ftr-475	819	24	,	,	PUNCT
ftr-475	819	25	-$1,000	-$1,000	PROPN
ftr-475	819	26	,	,	PUNCT
ftr-475	819	27	respectively	respectively	ADV
ftr-475	819	28	.	.	PUNCT
ftr-475	820	1	"z	"z	VERB
ftr-475	820	2	its	its	PRON
ftr-475	820	3	net	net	ADJ
ftr-475	820	4	taxable	taxable	ADJ
ftr-475	820	5	income	income	NOUN
ftr-475	820	6	for	for	ADP
ftr-475	820	7	the	the	DET
ftr-475	820	8	year	year	NOUN
ftr-475	820	9	thus	thus	ADV
ftr-475	820	10	is	be	AUX
ftr-475	820	11	$	$	SYM
ftr-475	820	12	0	0	NUM
ftr-475	820	13	.	.	PUNCT
ftr-475	821	1	at	at	ADP
ftr-475	821	2	the	the	DET
ftr-475	821	3	beginning	beginning	NOUN
ftr-475	821	4	of	of	ADP
ftr-475	821	5	the	the	DET
ftr-475	821	6	taxable	taxable	ADJ
ftr-475	821	7	year	year	NOUN
ftr-475	821	8	,	,	PUNCT
ftr-475	821	9	the	the	DET
ftr-475	821	10	sole	sole	ADJ
ftr-475	821	11	residual	residual	ADJ
ftr-475	821	12	interest	interest	NOUN
ftr-475	821	13	holder	holder	NOUN
ftr-475	821	14	has	have	VERB
ftr-475	821	15	an	an	DET
ftr-475	821	16	adjusted	adjusted	ADJ
ftr-475	821	17	basis	basis	NOUN
ftr-475	821	18	in	in	ADP
ftr-475	821	19	such	such	ADJ
ftr-475	821	20	interest	interest	NOUN
ftr-475	821	21	of	of	ADP
ftr-475	821	22	$	$	SYM
ftr-475	821	23	1,000	1,000	NUM
ftr-475	821	24	.	.	PUNCT
ftr-475	822	1	on	on	ADP
ftr-475	822	2	may	may	PROPN
ftr-475	822	3	15	15	NUM
ftr-475	822	4	(	(	PUNCT
ftr-475	822	5	the	the	DET
ftr-475	822	6	middle	middle	NOUN
ftr-475	822	7	of	of	ADP
ftr-475	822	8	the	the	DET
ftr-475	822	9	second	second	ADJ
ftr-475	822	10	calendar	calendar	NOUN
ftr-475	822	11	quarter	quarter	NOUN
ftr-475	822	12	)	)	PUNCT
ftr-475	822	13	,	,	PUNCT
ftr-475	822	14	the	the	DET
ftr-475	822	15	remic	remic	NOUN
ftr-475	822	16	makes	make	VERB
ftr-475	822	17	a	a	DET
ftr-475	822	18	distribution	distribution	NOUN
ftr-475	822	19	(	(	PUNCT
ftr-475	822	20	the	the	DET
ftr-475	822	21	first	first	ADJ
ftr-475	822	22	distribution	distribution	NOUN
ftr-475	822	23	of	of	ADP
ftr-475	822	24	the	the	DET
ftr-475	822	25	taxable	taxable	ADJ
ftr-475	822	26	year	year	NOUN
ftr-475	822	27	)	)	PUNCT
ftr-475	822	28	to	to	ADP
ftr-475	822	29	the	the	DET
ftr-475	822	30	residual	residual	ADJ
ftr-475	822	31	interest	interest	NOUN
ftr-475	822	32	holder	holder	NOUN
ftr-475	822	33	of	of	ADP
ftr-475	822	34	$	$	SYM
ftr-475	822	35	1,000	1,000	NUM
ftr-475	822	36	.	.	PUNCT
ftr-475	823	1	several	several	ADJ
ftr-475	823	2	possible	possible	ADJ
ftr-475	823	3	ways	way	NOUN
ftr-475	823	4	to	to	PART
ftr-475	823	5	account	account	VERB
ftr-475	823	6	for	for	ADP
ftr-475	823	7	the	the	DET
ftr-475	823	8	distribution	distribution	NOUN
ftr-475	823	9	exist	exist	VERB
ftr-475	823	10	:	:	PUNCT
ftr-475	823	11	1	1	X
ftr-475	823	12	.	.	X
ftr-475	823	13	taxable	taxable	ADJ
ftr-475	823	14	year	year	NOUN
ftr-475	823	15	look	look	NOUN
ftr-475	823	16	-	-	PUNCT
ftr-475	823	17	back	back	NOUN
ftr-475	823	18	.	.	PUNCT
ftr-475	824	1	the	the	DET
ftr-475	824	2	distribution	distribution	NOUN
ftr-475	824	3	could	could	AUX
ftr-475	824	4	be	be	AUX
ftr-475	824	5	considered	consider	VERB
ftr-475	824	6	to	to	PART
ftr-475	824	7	result	result	VERB
ftr-475	824	8	in	in	ADP
ftr-475	824	9	gain	gain	NOUN
ftr-475	824	10	at	at	ADP
ftr-475	824	11	the	the	DET
ftr-475	824	12	time	time	NOUN
ftr-475	824	13	of	of	ADP
ftr-475	824	14	the	the	DET
ftr-475	824	15	distribution	distribution	NOUN
ftr-475	824	16	to	to	ADP
ftr-475	824	17	the	the	DET
ftr-475	824	18	extent	extent	NOUN
ftr-475	824	19	it	it	PRON
ftr-475	824	20	exceeds	exceed	VERB
ftr-475	824	21	a	a	DET
ftr-475	824	22	holder	holder	NOUN
ftr-475	824	23	's	's	PART
ftr-475	824	24	adjusted	adjust	VERB
ftr-475	824	25	basis	basis	NOUN
ftr-475	824	26	as	as	ADP
ftr-475	824	27	of	of	ADP
ftr-475	824	28	the	the	DET
ftr-475	824	29	beginning	beginning	NOUN
ftr-475	824	30	of	of	ADP
ftr-475	824	31	the	the	DET
ftr-475	824	32	taxable	taxable	ADJ
ftr-475	824	33	year	year	NOUN
ftr-475	824	34	.	.	PUNCT
ftr-475	825	1	under	under	ADP
ftr-475	825	2	this	this	DET
ftr-475	825	3	approach	approach	NOUN
ftr-475	825	4	,	,	PUNCT
ftr-475	825	5	the	the	DET
ftr-475	825	6	holder	holder	NOUN
ftr-475	825	7	realizes	realize	VERB
ftr-475	825	8	no	no	DET
ftr-475	825	9	gain	gain	NOUN
ftr-475	825	10	on	on	ADP
ftr-475	825	11	the	the	DET
ftr-475	825	12	distribution	distribution	NOUN
ftr-475	825	13	since	since	SCONJ
ftr-475	825	14	it	it	PRON
ftr-475	825	15	exactly	exactly	ADV
ftr-475	825	16	equals	equal	VERB
ftr-475	825	17	his	his	PRON
ftr-475	825	18	adjusted	adjusted	ADJ
ftr-475	825	19	basis	basis	NOUN
ftr-475	825	20	of	of	ADP
ftr-475	825	21	$	$	SYM
ftr-475	825	22	1,000	1,000	NUM
ftr-475	825	23	at	at	ADP
ftr-475	825	24	the	the	DET
ftr-475	825	25	beginning	beginning	NOUN
ftr-475	825	26	of	of	ADP
ftr-475	825	27	the	the	DET
ftr-475	825	28	taxable	taxable	ADJ
ftr-475	825	29	year	year	NOUN
ftr-475	825	30	.	.	PUNCT
ftr-475	826	1	123	123	NUM
ftr-475	826	2	.	.	PUNCT
ftr-475	826	3	section	section	NOUN
ftr-475	826	4	860c(d	860c(d	NUM
ftr-475	826	5	)	)	PUNCT
ftr-475	826	6	merely	merely	ADV
ftr-475	826	7	provides	provide	VERB
ftr-475	826	8	that	that	DET
ftr-475	826	9	basis	basis	NOUN
ftr-475	826	10	is	be	AUX
ftr-475	826	11	increased	increase	VERB
ftr-475	826	12	or	or	CCONJ
ftr-475	826	13	decreased	decrease	VERB
ftr-475	826	14	by	by	ADP
ftr-475	826	15	the	the	DET
ftr-475	826	16	amount	amount	NOUN
ftr-475	826	17	of	of	ADP
ftr-475	826	18	income	income	NOUN
ftr-475	826	19	or	or	CCONJ
ftr-475	826	20	loss	loss	NOUN
ftr-475	826	21	taken	take	VERB
ftr-475	826	22	into	into	ADP
ftr-475	826	23	account	account	NOUN
ftr-475	826	24	under	under	ADP
ftr-475	826	25	§	§	PROPN
ftr-475	826	26	860c(a	860c(a	NUM
ftr-475	826	27	)	)	PUNCT
ftr-475	826	28	.	.	PUNCT
ftr-475	827	1	the	the	DET
ftr-475	827	2	amount	amount	NOUN
ftr-475	827	3	of	of	ADP
ftr-475	827	4	income	income	NOUN
ftr-475	827	5	or	or	CCONJ
ftr-475	827	6	loss	loss	NOUN
ftr-475	827	7	taken	take	VERB
ftr-475	827	8	into	into	ADP
ftr-475	827	9	account	account	NOUN
ftr-475	827	10	under	under	ADP
ftr-475	827	11	§	§	PROPN
ftr-475	827	12	860c(a	860c(a	NUM
ftr-475	827	13	)	)	PUNCT
ftr-475	827	14	in	in	ADP
ftr-475	827	15	turn	turn	NOUN
ftr-475	827	16	equals	equal	VERB
ftr-475	827	17	the	the	DET
ftr-475	827	18	sum	sum	NOUN
ftr-475	827	19	of	of	ADP
ftr-475	827	20	a	a	DET
ftr-475	827	21	holder	holder	NOUN
ftr-475	827	22	's	's	PART
ftr-475	827	23	daily	daily	ADJ
ftr-475	827	24	portions	portion	NOUN
ftr-475	827	25	for	for	ADP
ftr-475	827	26	the	the	DET
ftr-475	827	27	taxable	taxable	ADJ
ftr-475	827	28	year	year	NOUN
ftr-475	827	29	,	,	PUNCT
ftr-475	827	30	determined	determine	VERB
ftr-475	827	31	by	by	ADP
ftr-475	827	32	allocating	allocate	VERB
ftr-475	827	33	quarterly	quarterly	ADJ
ftr-475	827	34	income	income	NOUN
ftr-475	827	35	or	or	CCONJ
ftr-475	827	36	loss	loss	NOUN
ftr-475	827	37	among	among	ADP
ftr-475	827	38	the	the	DET
ftr-475	827	39	days	day	NOUN
ftr-475	827	40	of	of	ADP
ftr-475	827	41	each	each	DET
ftr-475	827	42	quarter	quarter	NOUN
ftr-475	827	43	.	.	PUNCT
ftr-475	828	1	it	it	PRON
ftr-475	828	2	is	be	AUX
ftr-475	828	3	not	not	PART
ftr-475	828	4	entirely	entirely	ADV
ftr-475	828	5	clear	clear	ADJ
ftr-475	828	6	when	when	SCONJ
ftr-475	828	7	such	such	ADJ
ftr-475	828	8	income	income	NOUN
ftr-475	828	9	or	or	CCONJ
ftr-475	828	10	loss	loss	NOUN
ftr-475	828	11	is	be	AUX
ftr-475	828	12	considered	consider	VERB
ftr-475	828	13	to	to	PART
ftr-475	828	14	be	be	AUX
ftr-475	828	15	taken	take	VERB
ftr-475	828	16	into	into	ADP
ftr-475	828	17	account	account	NOUN
ftr-475	828	18	for	for	ADP
ftr-475	828	19	purposes	purpose	NOUN
ftr-475	828	20	of	of	ADP
ftr-475	828	21	basis	basis	NOUN
ftr-475	828	22	adjustments	adjustment	NOUN
ftr-475	828	23	.	.	PUNCT
ftr-475	829	1	arguably	arguably	ADV
ftr-475	829	2	,	,	PUNCT
ftr-475	829	3	these	these	DET
ftr-475	829	4	items	item	NOUN
ftr-475	829	5	could	could	AUX
ftr-475	829	6	be	be	AUX
ftr-475	829	7	considered	consider	VERB
ftr-475	829	8	taken	take	VERB
ftr-475	829	9	into	into	ADP
ftr-475	829	10	account	account	NOUN
ftr-475	829	11	only	only	ADV
ftr-475	829	12	at	at	ADP
ftr-475	829	13	the	the	DET
ftr-475	829	14	end	end	NOUN
ftr-475	829	15	of	of	ADP
ftr-475	829	16	a	a	DET
ftr-475	829	17	taxable	taxable	ADJ
ftr-475	829	18	year	year	NOUN
ftr-475	829	19	when	when	SCONJ
ftr-475	829	20	a	a	DET
ftr-475	829	21	holder	holder	NOUN
ftr-475	829	22	's	's	PART
ftr-475	829	23	total	total	ADJ
ftr-475	829	24	share	share	NOUN
ftr-475	829	25	of	of	ADP
ftr-475	829	26	remic	remic	ADJ
ftr-475	829	27	net	net	ADJ
ftr-475	829	28	income	income	NOUN
ftr-475	829	29	or	or	CCONJ
ftr-475	829	30	loss	loss	NOUN
ftr-475	829	31	under	under	ADP
ftr-475	829	32	§	§	PROPN
ftr-475	829	33	860c(a	860c(a	NUM
ftr-475	829	34	)	)	PUNCT
ftr-475	829	35	can	can	AUX
ftr-475	829	36	be	be	AUX
ftr-475	829	37	determined	determine	VERB
ftr-475	829	38	.	.	PUNCT
ftr-475	830	1	alternatively	alternatively	ADV
ftr-475	830	2	,	,	PUNCT
ftr-475	830	3	and	and	CCONJ
ftr-475	830	4	more	more	ADV
ftr-475	830	5	likely	likely	ADJ
ftr-475	830	6	,	,	PUNCT
ftr-475	830	7	they	they	PRON
ftr-475	830	8	could	could	AUX
ftr-475	830	9	be	be	AUX
ftr-475	830	10	considered	consider	VERB
ftr-475	830	11	taken	take	VERB
ftr-475	830	12	into	into	ADP
ftr-475	830	13	account	account	NOUN
ftr-475	830	14	at	at	ADP
ftr-475	830	15	the	the	DET
ftr-475	830	16	end	end	NOUN
ftr-475	830	17	of	of	ADP
ftr-475	830	18	each	each	DET
ftr-475	830	19	calendar	calendar	NOUN
ftr-475	830	20	quarter	quarter	NOUN
ftr-475	830	21	,	,	PUNCT
ftr-475	830	22	the	the	DET
ftr-475	830	23	smallest	small	ADJ
ftr-475	830	24	accounting	accounting	NOUN
ftr-475	830	25	unit	unit	NOUN
ftr-475	830	26	of	of	ADP
ftr-475	830	27	the	the	DET
ftr-475	830	28	remic	remic	NOUN
ftr-475	830	29	.	.	PUNCT
ftr-475	831	1	124	124	NUM
ftr-475	831	2	.	.	PUNCT
ftr-475	831	3	regs	regs	PROPN
ftr-475	831	4	.	.	PUNCT
ftr-475	832	1	§	§	PROPN
ftr-475	832	2	1.860c-1(b)(3	1.860c-1(b)(3	NUM
ftr-475	832	3	)	)	PUNCT
ftr-475	832	4	.	.	PUNCT
ftr-475	833	1	125	125	NUM
ftr-475	833	2	.	.	PUNCT
ftr-475	834	1	for	for	ADP
ftr-475	834	2	purposes	purpose	NOUN
ftr-475	834	3	of	of	ADP
ftr-475	834	4	this	this	DET
ftr-475	834	5	simple	simple	ADJ
ftr-475	834	6	example	example	NOUN
ftr-475	834	7	,	,	PUNCT
ftr-475	834	8	no	no	DET
ftr-475	834	9	excess	excess	ADJ
ftr-475	834	10	inclusion	inclusion	NOUN
ftr-475	834	11	amounts	amount	NOUN
ftr-475	834	12	are	be	AUX
ftr-475	834	13	assumed	assume	VERB
ftr-475	834	14	.	.	PUNCT
ftr-475	835	1	1994	1994	NUM
ftr-475	835	2	]	]	PUNCT
ftr-475	835	3	florida	florida	PROPN
ftr-475	835	4	tax	tax	PROPN
ftr-475	835	5	review	review	NOUN
ftr-475	835	6	2	2	NUM
ftr-475	835	7	.	.	X
ftr-475	835	8	calendar	calendar	NOUN
ftr-475	835	9	quarter	quarter	NOUN
ftr-475	835	10	look	look	NOUN
ftr-475	835	11	-	-	PUNCT
ftr-475	835	12	back	back	NOUN
ftr-475	835	13	.	.	PUNCT
ftr-475	836	1	the	the	DET
ftr-475	836	2	distribution	distribution	NOUN
ftr-475	836	3	could	could	AUX
ftr-475	836	4	be	be	AUX
ftr-475	836	5	considered	consider	VERB
ftr-475	836	6	to	to	PART
ftr-475	836	7	result	result	VERB
ftr-475	836	8	in	in	ADP
ftr-475	836	9	gain	gain	NOUN
ftr-475	836	10	at	at	ADP
ftr-475	836	11	the	the	DET
ftr-475	836	12	time	time	NOUN
ftr-475	836	13	of	of	ADP
ftr-475	836	14	distribution	distribution	NOUN
ftr-475	836	15	to	to	ADP
ftr-475	836	16	the	the	DET
ftr-475	836	17	extent	extent	NOUN
ftr-475	836	18	it	it	PRON
ftr-475	836	19	exceeds	exceed	VERB
ftr-475	836	20	the	the	DET
ftr-475	836	21	holder	holder	NOUN
ftr-475	836	22	's	's	PART
ftr-475	836	23	adjusted	adjust	VERB
ftr-475	836	24	basis	basis	NOUN
ftr-475	836	25	as	as	ADP
ftr-475	836	26	of	of	ADP
ftr-475	836	27	the	the	DET
ftr-475	836	28	beginning	beginning	NOUN
ftr-475	836	29	of	of	ADP
ftr-475	836	30	the	the	DET
ftr-475	836	31	last	last	ADJ
ftr-475	836	32	calendar	calendar	NOUN
ftr-475	836	33	quarter	quarter	NOUN
ftr-475	836	34	.	.	PUNCT
ftr-475	837	1	under	under	ADP
ftr-475	837	2	this	this	DET
ftr-475	837	3	approach	approach	NOUN
ftr-475	837	4	,	,	PUNCT
ftr-475	837	5	the	the	DET
ftr-475	837	6	holder	holder	NOUN
ftr-475	837	7	's	's	PART
ftr-475	837	8	basis	basis	NOUN
ftr-475	837	9	of	of	ADP
ftr-475	837	10	$	$	SYM
ftr-475	837	11	1,000	1,000	NUM
ftr-475	837	12	is	be	AUX
ftr-475	837	13	reduced	reduce	VERB
ftr-475	837	14	to	to	ADP
ftr-475	837	15	$	$	SYM
ftr-475	837	16	0	0	NUM
ftr-475	837	17	at	at	ADP
ftr-475	837	18	the	the	DET
ftr-475	837	19	end	end	NOUN
ftr-475	837	20	of	of	ADP
ftr-475	837	21	the	the	DET
ftr-475	837	22	first	first	ADJ
ftr-475	837	23	calendar	calendar	NOUN
ftr-475	837	24	quarter	quarter	NOUN
ftr-475	837	25	by	by	ADP
ftr-475	837	26	the	the	DET
ftr-475	837	27	remic	remic	NOUN
ftr-475	837	28	's	's	PART
ftr-475	837	29	$	$	SYM
ftr-475	837	30	1,000	1,000	NUM
ftr-475	837	31	loss	loss	NOUN
ftr-475	837	32	for	for	ADP
ftr-475	837	33	that	that	DET
ftr-475	837	34	quarter	quarter	NOUN
ftr-475	837	35	.	.	PUNCT
ftr-475	838	1	thus	thus	ADV
ftr-475	838	2	,	,	PUNCT
ftr-475	838	3	the	the	DET
ftr-475	838	4	holder	holder	NOUN
ftr-475	838	5	would	would	AUX
ftr-475	838	6	recognize	recognize	VERB
ftr-475	838	7	gain	gain	NOUN
ftr-475	838	8	of	of	ADP
ftr-475	838	9	$	$	SYM
ftr-475	838	10	1,000	1,000	NUM
ftr-475	838	11	upon	upon	SCONJ
ftr-475	838	12	receipt	receipt	NOUN
ftr-475	838	13	of	of	ADP
ftr-475	838	14	the	the	DET
ftr-475	838	15	distribution	distribution	NOUN
ftr-475	838	16	on	on	ADP
ftr-475	838	17	may	may	PROPN
ftr-475	838	18	15	15	NUM
ftr-475	838	19	.	.	NOUN
ftr-475	839	1	3	3	X
ftr-475	839	2	.	.	X
ftr-475	839	3	pro	pro	ADJ
ftr-475	839	4	rata	rata	NOUN
ftr-475	839	5	.	.	PUNCT
ftr-475	840	1	the	the	DET
ftr-475	840	2	distribution	distribution	NOUN
ftr-475	840	3	could	could	AUX
ftr-475	840	4	be	be	AUX
ftr-475	840	5	considered	consider	VERB
ftr-475	840	6	to	to	PART
ftr-475	840	7	result	result	VERB
ftr-475	840	8	in	in	ADP
ftr-475	840	9	gain	gain	NOUN
ftr-475	840	10	at	at	ADP
ftr-475	840	11	the	the	DET
ftr-475	840	12	time	time	NOUN
ftr-475	840	13	of	of	ADP
ftr-475	840	14	distribution	distribution	NOUN
ftr-475	840	15	to	to	ADP
ftr-475	840	16	the	the	DET
ftr-475	840	17	extent	extent	NOUN
ftr-475	840	18	it	it	PRON
ftr-475	840	19	exceeds	exceed	VERB
ftr-475	840	20	the	the	DET
ftr-475	840	21	holder	holder	NOUN
ftr-475	840	22	's	's	PART
ftr-475	840	23	adjusted	adjust	VERB
ftr-475	840	24	basis	basis	NOUN
ftr-475	840	25	as	as	ADP
ftr-475	840	26	of	of	ADP
ftr-475	840	27	may	may	PROPN
ftr-475	840	28	15	15	NUM
ftr-475	840	29	.	.	PUNCT
ftr-475	841	1	under	under	ADP
ftr-475	841	2	this	this	DET
ftr-475	841	3	approach	approach	NOUN
ftr-475	841	4	,	,	PUNCT
ftr-475	841	5	the	the	DET
ftr-475	841	6	holder	holder	NOUN
ftr-475	841	7	's	's	PART
ftr-475	841	8	basis	basis	NOUN
ftr-475	841	9	of	of	ADP
ftr-475	841	10	$	$	SYM
ftr-475	841	11	1,000	1,000	NUM
ftr-475	841	12	is	be	AUX
ftr-475	841	13	reduced	reduce	VERB
ftr-475	841	14	to	to	ADP
ftr-475	841	15	$	$	SYM
ftr-475	841	16	0	0	NUM
ftr-475	841	17	at	at	ADP
ftr-475	841	18	the	the	DET
ftr-475	841	19	end	end	NOUN
ftr-475	841	20	of	of	ADP
ftr-475	841	21	the	the	DET
ftr-475	841	22	first	first	ADJ
ftr-475	841	23	calendar	calendar	NOUN
ftr-475	841	24	quarter	quarter	NOUN
ftr-475	841	25	by	by	ADP
ftr-475	841	26	the	the	DET
ftr-475	841	27	remic	remic	NOUN
ftr-475	841	28	's	's	PART
ftr-475	841	29	$	$	SYM
ftr-475	841	30	1,000	1,000	NUM
ftr-475	841	31	,	,	PUNCT
ftr-475	841	32	but	but	CCONJ
ftr-475	841	33	it	it	PRON
ftr-475	841	34	is	be	AUX
ftr-475	841	35	then	then	ADV
ftr-475	841	36	increased	increase	VERB
ftr-475	841	37	by	by	ADP
ftr-475	841	38	$	$	SYM
ftr-475	841	39	750	750	NUM
ftr-475	841	40	,	,	PUNCT
ftr-475	841	41	the	the	DET
ftr-475	841	42	pro	pro	ADJ
ftr-475	841	43	rata	rata	ADJ
ftr-475	841	44	share	share	NOUN
ftr-475	841	45	of	of	ADP
ftr-475	841	46	the	the	DET
ftr-475	841	47	second	second	ADJ
ftr-475	841	48	quarter	quarter	NOUN
ftr-475	841	49	net	net	ADJ
ftr-475	841	50	income	income	NOUN
ftr-475	841	51	of	of	ADP
ftr-475	841	52	$	$	SYM
ftr-475	841	53	1,500	1,500	NUM
ftr-475	841	54	(	(	PUNCT
ftr-475	841	55	45	45	NUM
ftr-475	841	56	days/90	days/90	NOUN
ftr-475	841	57	days	day	NOUN
ftr-475	841	58	x	x	SYM
ftr-475	841	59	$	$	SYM
ftr-475	841	60	1,500	1,500	NUM
ftr-475	841	61	)	)	PUNCT
ftr-475	841	62	.	.	PUNCT
ftr-475	842	1	thus	thus	ADV
ftr-475	842	2	,	,	PUNCT
ftr-475	842	3	the	the	DET
ftr-475	842	4	holder	holder	NOUN
ftr-475	842	5	would	would	AUX
ftr-475	842	6	recognize	recognize	VERB
ftr-475	842	7	gain	gain	NOUN
ftr-475	842	8	of	of	ADP
ftr-475	842	9	$	$	SYM
ftr-475	842	10	250	250	NUM
ftr-475	842	11	upon	upon	SCONJ
ftr-475	842	12	receipt	receipt	NOUN
ftr-475	842	13	of	of	ADP
ftr-475	842	14	the	the	DET
ftr-475	842	15	distribution	distribution	NOUN
ftr-475	842	16	on	on	ADP
ftr-475	842	17	may	may	PROPN
ftr-475	842	18	15	15	NUM
ftr-475	842	19	.	.	NOUN
ftr-475	843	1	4	4	NUM
ftr-475	843	2	.	.	X
ftr-475	843	3	calendar	calendar	NOUN
ftr-475	843	4	quarter	quarter	NOUN
ftr-475	843	5	delay	delay	NOUN
ftr-475	843	6	.	.	PUNCT
ftr-475	844	1	determination	determination	NOUN
ftr-475	844	2	of	of	ADP
ftr-475	844	3	the	the	DET
ftr-475	844	4	tax	tax	NOUN
ftr-475	844	5	treatment	treatment	NOUN
ftr-475	844	6	of	of	ADP
ftr-475	844	7	the	the	DET
ftr-475	844	8	distribution	distribution	NOUN
ftr-475	844	9	could	could	AUX
ftr-475	844	10	be	be	AUX
ftr-475	844	11	deferred	defer	VERB
ftr-475	844	12	until	until	ADP
ftr-475	844	13	the	the	DET
ftr-475	844	14	end	end	NOUN
ftr-475	844	15	of	of	ADP
ftr-475	844	16	the	the	DET
ftr-475	844	17	calendar	calendar	NOUN
ftr-475	844	18	quarter	quarter	NOUN
ftr-475	844	19	in	in	ADP
ftr-475	844	20	which	which	PRON
ftr-475	844	21	it	it	PRON
ftr-475	844	22	occurs	occur	VERB
ftr-475	844	23	and	and	CCONJ
ftr-475	844	24	then	then	ADV
ftr-475	844	25	tested	test	VERB
ftr-475	844	26	by	by	ADP
ftr-475	844	27	reference	reference	NOUN
ftr-475	844	28	to	to	ADP
ftr-475	844	29	the	the	DET
ftr-475	844	30	holder	holder	NOUN
ftr-475	844	31	's	's	PART
ftr-475	844	32	adjusted	adjust	VERB
ftr-475	844	33	basis	basis	NOUN
ftr-475	844	34	at	at	ADP
ftr-475	844	35	such	such	ADJ
ftr-475	844	36	quarter	quarter	NOUN
ftr-475	844	37	end	end	NOUN
ftr-475	844	38	.	.	PUNCT
ftr-475	845	1	under	under	ADP
ftr-475	845	2	this	this	DET
ftr-475	845	3	approach	approach	NOUN
ftr-475	845	4	,	,	PUNCT
ftr-475	845	5	the	the	DET
ftr-475	845	6	holder	holder	NOUN
ftr-475	845	7	's	's	PART
ftr-475	845	8	adjusted	adjusted	ADJ
ftr-475	845	9	basis	basis	NOUN
ftr-475	845	10	of	of	ADP
ftr-475	845	11	$	$	SYM
ftr-475	845	12	1,000	1,000	NUM
ftr-475	845	13	at	at	ADP
ftr-475	845	14	the	the	DET
ftr-475	845	15	beginning	beginning	NOUN
ftr-475	845	16	of	of	ADP
ftr-475	845	17	the	the	DET
ftr-475	845	18	year	year	NOUN
ftr-475	845	19	is	be	AUX
ftr-475	845	20	decreased	decrease	VERB
ftr-475	845	21	to	to	ADP
ftr-475	845	22	$	$	SYM
ftr-475	845	23	0	0	NUM
ftr-475	845	24	by	by	ADP
ftr-475	845	25	the	the	DET
ftr-475	845	26	first	first	ADJ
ftr-475	845	27	quarter	quarter	NOUN
ftr-475	845	28	loss	loss	NOUN
ftr-475	845	29	and	and	CCONJ
ftr-475	845	30	then	then	ADV
ftr-475	845	31	increased	increase	VERB
ftr-475	845	32	to	to	ADP
ftr-475	845	33	$	$	SYM
ftr-475	845	34	1,500	1,500	NUM
ftr-475	845	35	by	by	ADP
ftr-475	845	36	the	the	DET
ftr-475	845	37	second	second	ADJ
ftr-475	845	38	quarter	quarter	NOUN
ftr-475	845	39	net	net	ADJ
ftr-475	845	40	income	income	NOUN
ftr-475	845	41	.	.	PUNCT
ftr-475	846	1	the	the	DET
ftr-475	846	2	distribution	distribution	NOUN
ftr-475	846	3	of	of	ADP
ftr-475	846	4	$	$	SYM
ftr-475	846	5	1,000	1,000	NUM
ftr-475	846	6	is	be	AUX
ftr-475	846	7	then	then	ADV
ftr-475	846	8	measured	measure	VERB
ftr-475	846	9	against	against	ADP
ftr-475	846	10	this	this	DET
ftr-475	846	11	$	$	SYM
ftr-475	846	12	1,500	1,500	NUM
ftr-475	846	13	adjusted	adjusted	ADJ
ftr-475	846	14	basis	basis	NOUN
ftr-475	846	15	and	and	CCONJ
ftr-475	846	16	thus	thus	ADV
ftr-475	846	17	would	would	AUX
ftr-475	846	18	be	be	AUX
ftr-475	846	19	nontaxable	nontaxable	ADJ
ftr-475	846	20	to	to	ADP
ftr-475	846	21	the	the	DET
ftr-475	846	22	holder	holder	NOUN
ftr-475	846	23	.	.	PUNCT
ftr-475	847	1	5	5	NUM
ftr-475	847	2	.	.	X
ftr-475	847	3	taxable	taxable	ADJ
ftr-475	847	4	year	year	NOUN
ftr-475	847	5	delay	delay	NOUN
ftr-475	847	6	.	.	PUNCT
ftr-475	848	1	determination	determination	NOUN
ftr-475	848	2	of	of	ADP
ftr-475	848	3	the	the	DET
ftr-475	848	4	tax	tax	NOUN
ftr-475	848	5	treatment	treatment	NOUN
ftr-475	848	6	of	of	ADP
ftr-475	848	7	the	the	DET
ftr-475	848	8	distribution	distribution	NOUN
ftr-475	848	9	could	could	AUX
ftr-475	848	10	be	be	AUX
ftr-475	848	11	deferred	defer	VERB
ftr-475	848	12	until	until	ADP
ftr-475	848	13	the	the	DET
ftr-475	848	14	end	end	NOUN
ftr-475	848	15	of	of	ADP
ftr-475	848	16	the	the	DET
ftr-475	848	17	taxable	taxable	ADJ
ftr-475	848	18	year	year	NOUN
ftr-475	848	19	in	in	ADP
ftr-475	848	20	which	which	PRON
ftr-475	848	21	it	it	PRON
ftr-475	848	22	occurs	occur	VERB
ftr-475	848	23	and	and	CCONJ
ftr-475	848	24	then	then	ADV
ftr-475	848	25	tested	test	VERB
ftr-475	848	26	by	by	ADP
ftr-475	848	27	reference	reference	NOUN
ftr-475	848	28	to	to	ADP
ftr-475	848	29	the	the	DET
ftr-475	848	30	holder	holder	NOUN
ftr-475	848	31	's	's	PART
ftr-475	848	32	adjusted	adjust	VERB
ftr-475	848	33	basis	basis	NOUN
ftr-475	848	34	at	at	ADP
ftr-475	848	35	such	such	ADJ
ftr-475	848	36	year	year	NOUN
ftr-475	848	37	end	end	NOUN
ftr-475	848	38	.	.	PUNCT
ftr-475	849	1	under	under	ADP
ftr-475	849	2	this	this	DET
ftr-475	849	3	approach	approach	NOUN
ftr-475	849	4	,	,	PUNCT
ftr-475	849	5	the	the	DET
ftr-475	849	6	holder	holder	NOUN
ftr-475	849	7	's	's	PART
ftr-475	849	8	adjusted	adjusted	ADJ
ftr-475	849	9	basis	basis	NOUN
ftr-475	849	10	of	of	ADP
ftr-475	849	11	$	$	SYM
ftr-475	849	12	1,000	1,000	NUM
ftr-475	849	13	at	at	ADP
ftr-475	849	14	the	the	DET
ftr-475	849	15	beginning	beginning	NOUN
ftr-475	849	16	of	of	ADP
ftr-475	849	17	the	the	DET
ftr-475	849	18	year	year	NOUN
ftr-475	849	19	remains	remain	VERB
ftr-475	849	20	unchanged	unchanged	ADJ
ftr-475	849	21	since	since	SCONJ
ftr-475	849	22	the	the	DET
ftr-475	849	23	remic	remic	NOUN
ftr-475	849	24	's	's	PART
ftr-475	849	25	net	net	ADJ
ftr-475	849	26	income	income	NOUN
ftr-475	849	27	for	for	ADP
ftr-475	849	28	the	the	DET
ftr-475	849	29	taxable	taxable	ADJ
ftr-475	849	30	year	year	NOUN
ftr-475	849	31	is	be	AUX
ftr-475	849	32	$	$	SYM
ftr-475	849	33	0	0	NUM
ftr-475	849	34	.	.	PUNCT
ftr-475	850	1	the	the	DET
ftr-475	850	2	distribution	distribution	NOUN
ftr-475	850	3	of	of	ADP
ftr-475	850	4	$	$	SYM
ftr-475	850	5	1,000	1,000	NUM
ftr-475	850	6	is	be	AUX
ftr-475	850	7	then	then	ADV
ftr-475	850	8	measured	measure	VERB
ftr-475	850	9	against	against	ADP
ftr-475	850	10	this	this	DET
ftr-475	850	11	$	$	SYM
ftr-475	850	12	1,000	1,000	NUM
ftr-475	850	13	adjusted	adjust	VERB
ftr-475	850	14	basis	basis	NOUN
ftr-475	850	15	and	and	CCONJ
ftr-475	850	16	thus	thus	ADV
ftr-475	850	17	would	would	AUX
ftr-475	850	18	be	be	AUX
ftr-475	850	19	nontaxable	nontaxable	ADJ
ftr-475	850	20	to	to	ADP
ftr-475	850	21	the	the	DET
ftr-475	850	22	holder	holder	NOUN
ftr-475	850	23	.	.	PUNCT
ftr-475	851	1	although	although	SCONJ
ftr-475	851	2	perhaps	perhaps	ADV
ftr-475	851	3	a	a	DET
ftr-475	851	4	hyper	hyper	ADJ
ftr-475	851	5	-	-	ADJ
ftr-475	851	6	technical	technical	ADJ
ftr-475	851	7	reading	reading	NOUN
ftr-475	851	8	of	of	ADP
ftr-475	851	9	the	the	DET
ftr-475	851	10	statute	statute	NOUN
ftr-475	851	11	and	and	CCONJ
ftr-475	851	12	regulations	regulation	NOUN
ftr-475	851	13	could	could	AUX
ftr-475	851	14	support	support	VERB
ftr-475	851	15	alternative	alternative	ADJ
ftr-475	851	16	1	1	NUM
ftr-475	851	17	or	or	CCONJ
ftr-475	851	18	2	2	NUM
ftr-475	851	19	,	,	PUNCT
ftr-475	851	20	those	those	DET
ftr-475	851	21	approaches	approach	NOUN
ftr-475	851	22	are	be	AUX
ftr-475	851	23	hard	hard	ADJ
ftr-475	851	24	to	to	PART
ftr-475	851	25	defend	defend	VERB
ftr-475	851	26	since	since	SCONJ
ftr-475	851	27	they	they	PRON
ftr-475	851	28	can	can	AUX
ftr-475	851	29	yield	yield	VERB
ftr-475	851	30	patently	patently	ADV
ftr-475	851	31	arbitrary	arbitrary	ADJ
ftr-475	851	32	and	and	CCONJ
ftr-475	851	33	potentially	potentially	ADV
ftr-475	851	34	ridiculous	ridiculous	ADJ
ftr-475	851	35	results	result	NOUN
ftr-475	851	36	.	.	PUNCT
ftr-475	852	1	the	the	DET
ftr-475	852	2	[	[	X
ftr-475	852	3	vol	vol	NOUN
ftr-475	852	4	2:4	2:4	NUM
ftr-475	852	5	tax	tax	NOUN
ftr-475	852	6	aspects	aspect	NOUN
ftr-475	852	7	of	of	ADP
ftr-475	852	8	remic	remic	ADJ
ftr-475	852	9	residual	residual	ADJ
ftr-475	852	10	interests	interest	NOUN
ftr-475	852	11	prospectivity	prospectivity	NOUN
ftr-475	852	12	approach	approach	NOUN
ftr-475	852	13	of	of	ADP
ftr-475	852	14	alternatives	alternative	NOUN
ftr-475	852	15	4	4	NUM
ftr-475	852	16	and	and	CCONJ
ftr-475	852	17	5	5	NUM
ftr-475	852	18	is	be	AUX
ftr-475	852	19	reasonable	reasonable	ADJ
ftr-475	852	20	,	,	PUNCT
ftr-475	852	21	both	both	CCONJ
ftr-475	852	22	from	from	ADP
ftr-475	852	23	the	the	DET
ftr-475	852	24	standpoint	standpoint	NOUN
ftr-475	852	25	of	of	ADP
ftr-475	852	26	equity	equity	NOUN
ftr-475	852	27	and	and	CCONJ
ftr-475	852	28	administrability	administrability	NOUN
ftr-475	852	29	,	,	PUNCT
ftr-475	852	30	but	but	CCONJ
ftr-475	852	31	precedent	precedent	NOUN
ftr-475	852	32	in	in	ADP
ftr-475	852	33	other	other	ADJ
ftr-475	852	34	areas	area	NOUN
ftr-475	852	35	of	of	ADP
ftr-475	852	36	the	the	DET
ftr-475	852	37	code	code	NOUN
ftr-475	852	38	suggests	suggest	VERB
ftr-475	852	39	that	that	SCONJ
ftr-475	852	40	a	a	DET
ftr-475	852	41	clear	clear	ADJ
ftr-475	852	42	statutory	statutory	ADJ
ftr-475	852	43	or	or	CCONJ
ftr-475	852	44	regulatory	regulatory	ADJ
ftr-475	852	45	mandate	mandate	NOUN
ftr-475	852	46	may	may	AUX
ftr-475	852	47	be	be	AUX
ftr-475	852	48	necessary	necessary	ADJ
ftr-475	852	49	to	to	PART
ftr-475	852	50	achieve	achieve	VERB
ftr-475	852	51	this	this	DET
ftr-475	852	52	result	result	NOUN
ftr-475	852	53	.	.	PUNCT
ftr-475	853	1	'26	'26	NUM
ftr-475	853	2	having	having	AUX
ftr-475	853	3	had	have	VERB
ftr-475	853	4	to	to	PART
ftr-475	853	5	resolve	resolve	VERB
ftr-475	853	6	this	this	DET
ftr-475	853	7	solomonic	solomonic	ADJ
ftr-475	853	8	puzzle	puzzle	NOUN
ftr-475	853	9	in	in	ADP
ftr-475	853	10	actual	actual	ADJ
ftr-475	853	11	practice	practice	NOUN
ftr-475	853	12	,	,	PUNCT
ftr-475	853	13	the	the	DET
ftr-475	853	14	author	author	NOUN
ftr-475	853	15	chose	choose	VERB
ftr-475	853	16	to	to	PART
ftr-475	853	17	follow	follow	VERB
ftr-475	853	18	alternative	alternative	NOUN
ftr-475	853	19	3	3	NUM
ftr-475	853	20	.	.	PUNCT
ftr-475	854	1	the	the	DET
ftr-475	854	2	reasoning	reasoning	NOUN
ftr-475	854	3	was	be	AUX
ftr-475	854	4	that	that	SCONJ
ftr-475	854	5	this	this	DET
ftr-475	854	6	reading	reading	NOUN
ftr-475	854	7	was	be	AUX
ftr-475	854	8	not	not	PART
ftr-475	854	9	necessarily	necessarily	ADV
ftr-475	854	10	inconsistent	inconsistent	ADJ
ftr-475	854	11	with	with	ADP
ftr-475	854	12	the	the	DET
ftr-475	854	13	statutory	statutory	ADJ
ftr-475	854	14	language	language	NOUN
ftr-475	854	15	and	and	CCONJ
ftr-475	854	16	was	be	AUX
ftr-475	854	17	a	a	DET
ftr-475	854	18	fair	fair	ADJ
ftr-475	854	19	attempt	attempt	NOUN
ftr-475	854	20	to	to	PART
ftr-475	854	21	bridge	bridge	VERB
ftr-475	854	22	the	the	DET
ftr-475	854	23	gaps	gap	NOUN
ftr-475	854	24	in	in	ADP
ftr-475	854	25	the	the	DET
ftr-475	854	26	statutory	statutory	ADJ
ftr-475	854	27	scheme	scheme	NOUN
ftr-475	854	28	.	.	PUNCT
ftr-475	854	29	'	'	PUNCT
ftr-475	855	1	the	the	DET
ftr-475	855	2	foregoing	forego	VERB
ftr-475	855	3	basis	basis	NOUN
ftr-475	855	4	calculus	calculus	NOUN
ftr-475	855	5	should	should	AUX
ftr-475	855	6	raise	raise	VERB
ftr-475	855	7	few	few	ADJ
ftr-475	855	8	eyebrows	eyebrow	NOUN
ftr-475	855	9	;	;	PUNCT
ftr-475	855	10	those	those	PRON
ftr-475	855	11	versed	verse	VERB
ftr-475	855	12	in	in	ADP
ftr-475	855	13	partnership	partnership	NOUN
ftr-475	855	14	taxation	taxation	NOUN
ftr-475	855	15	are	be	AUX
ftr-475	855	16	well	well	ADV
ftr-475	855	17	accustomed	accustomed	ADJ
ftr-475	855	18	to	to	ADP
ftr-475	855	19	this	this	DET
ftr-475	855	20	type	type	NOUN
ftr-475	855	21	of	of	ADP
ftr-475	855	22	articulation	articulation	NOUN
ftr-475	855	23	.	.	PUNCT
ftr-475	856	1	one	one	NUM
ftr-475	856	2	interesting	interesting	ADJ
ftr-475	856	3	footnote	footnote	NOUN
ftr-475	856	4	to	to	ADP
ftr-475	856	5	the	the	DET
ftr-475	856	6	discussion	discussion	NOUN
ftr-475	856	7	concerns	concern	VERB
ftr-475	856	8	the	the	DET
ftr-475	856	9	basis	basis	NOUN
ftr-475	856	10	of	of	ADP
ftr-475	856	11	residual	residual	ADJ
ftr-475	856	12	interests	interest	NOUN
ftr-475	856	13	that	that	PRON
ftr-475	856	14	have	have	VERB
ftr-475	856	15	a	a	DET
ftr-475	856	16	negative	negative	ADJ
ftr-475	856	17	fair	fair	ADJ
ftr-475	856	18	market	market	NOUN
ftr-475	856	19	value	value	NOUN
ftr-475	856	20	-	-	PUNCT
ftr-475	856	21	i.e.	i.e.	X
ftr-475	856	22	,	,	PUNCT
ftr-475	856	23	the	the	DET
ftr-475	856	24	sponsor	sponsor	NOUN
ftr-475	856	25	has	have	VERB
ftr-475	856	26	to	to	PART
ftr-475	856	27	make	make	VERB
ftr-475	856	28	a	a	DET
ftr-475	856	29	payment	payment	NOUN
ftr-475	856	30	to	to	ADP
ftr-475	856	31	someone	someone	PRON
ftr-475	856	32	to	to	PART
ftr-475	856	33	induce	induce	VERB
ftr-475	856	34	them	they	PRON
ftr-475	856	35	to	to	PART
ftr-475	856	36	accept	accept	VERB
ftr-475	856	37	ownership	ownership	NOUN
ftr-475	856	38	of	of	ADP
ftr-475	856	39	it	it	PRON
ftr-475	856	40	.	.	PUNCT
ftr-475	857	1	the	the	DET
ftr-475	857	2	issue	issue	NOUN
ftr-475	857	3	of	of	ADP
ftr-475	857	4	negative	negative	ADJ
ftr-475	857	5	basis	basis	NOUN
ftr-475	857	6	is	be	AUX
ftr-475	857	7	related	relate	VERB
ftr-475	857	8	to	to	ADP
ftr-475	857	9	the	the	DET
ftr-475	857	10	treatment	treatment	NOUN
ftr-475	857	11	generally	generally	ADV
ftr-475	857	12	of	of	ADP
ftr-475	857	13	up	up	ADP
ftr-475	857	14	-	-	PUNCT
ftr-475	857	15	front	front	NOUN
ftr-475	857	16	or	or	CCONJ
ftr-475	857	17	inducement	inducement	ADJ
ftr-475	857	18	payments	payment	NOUN
ftr-475	857	19	and	and	CCONJ
ftr-475	857	20	is	be	AUX
ftr-475	857	21	addressed	address	VERB
ftr-475	857	22	in	in	ADP
ftr-475	857	23	that	that	DET
ftr-475	857	24	context	context	NOUN
ftr-475	857	25	in	in	ADP
ftr-475	857	26	the	the	DET
ftr-475	857	27	next	next	ADJ
ftr-475	857	28	section	section	NOUN
ftr-475	857	29	.	.	PUNCT
ftr-475	858	1	126	126	NUM
ftr-475	858	2	.	.	PUNCT
ftr-475	859	1	for	for	ADP
ftr-475	859	2	example	example	NOUN
ftr-475	859	3	,	,	PUNCT
ftr-475	859	4	a	a	DET
ftr-475	859	5	similar	similar	ADJ
ftr-475	859	6	issue	issue	NOUN
ftr-475	859	7	arises	arise	VERB
ftr-475	859	8	with	with	ADP
ftr-475	859	9	respect	respect	NOUN
ftr-475	859	10	to	to	ADP
ftr-475	859	11	distributions	distribution	NOUN
ftr-475	859	12	from	from	ADP
ftr-475	859	13	partnerships	partnership	NOUN
ftr-475	859	14	.	.	PUNCT
ftr-475	860	1	see	see	VERB
ftr-475	860	2	irc	irc	PROPN
ftr-475	860	3	§	§	PROPN
ftr-475	860	4	731(a)(1	731(a)(1	NUM
ftr-475	860	5	)	)	PUNCT
ftr-475	860	6	.	.	PUNCT
ftr-475	861	1	however	however	ADV
ftr-475	861	2	,	,	PUNCT
ftr-475	861	3	by	by	ADP
ftr-475	861	4	regulation	regulation	NOUN
ftr-475	861	5	the	the	DET
ftr-475	861	6	service	service	NOUN
ftr-475	861	7	has	have	AUX
ftr-475	861	8	effectively	effectively	ADV
ftr-475	861	9	provided	provide	VERB
ftr-475	861	10	that	that	SCONJ
ftr-475	861	11	the	the	DET
ftr-475	861	12	determination	determination	NOUN
ftr-475	861	13	of	of	ADP
ftr-475	861	14	whether	whether	SCONJ
ftr-475	861	15	a	a	DET
ftr-475	861	16	distribution	distribution	NOUN
ftr-475	861	17	exceeds	exceed	VERB
ftr-475	861	18	basis	basis	NOUN
ftr-475	861	19	is	be	AUX
ftr-475	861	20	to	to	PART
ftr-475	861	21	be	be	AUX
ftr-475	861	22	made	make	VERB
ftr-475	861	23	at	at	ADP
ftr-475	861	24	year	year	NOUN
ftr-475	861	25	-	-	PUNCT
ftr-475	861	26	end	end	NOUN
ftr-475	861	27	.	.	PUNCT
ftr-475	862	1	regs	reg	NOUN
ftr-475	862	2	.	.	PUNCT
ftr-475	863	1	§	§	PROPN
ftr-475	863	2	§	§	PROPN
ftr-475	863	3	1.705	1.705	NUM
ftr-475	863	4	-	-	PUNCT
ftr-475	863	5	1(a)(1	1(a)(1	NUM
ftr-475	863	6	)	)	PUNCT
ftr-475	863	7	,	,	PUNCT
ftr-475	863	8	1.731	1.731	NUM
ftr-475	863	9	-	-	SYM
ftr-475	863	10	1(a)(1)(ii	1(a)(1)(ii	NUM
ftr-475	863	11	)	)	PUNCT
ftr-475	863	12	.	.	PUNCT
ftr-475	864	1	this	this	DET
ftr-475	864	2	year	year	NOUN
ftr-475	864	3	-	-	PUNCT
ftr-475	864	4	end	end	NOUN
ftr-475	864	5	rule	rule	NOUN
ftr-475	864	6	was	be	AUX
ftr-475	864	7	created	create	VERB
ftr-475	864	8	to	to	PART
ftr-475	864	9	avoid	avoid	VERB
ftr-475	864	10	the	the	DET
ftr-475	864	11	administrative	administrative	ADJ
ftr-475	864	12	burdens	burden	NOUN
ftr-475	864	13	of	of	ADP
ftr-475	864	14	computing	compute	VERB
ftr-475	864	15	basis	basis	NOUN
ftr-475	864	16	at	at	ADP
ftr-475	864	17	the	the	DET
ftr-475	864	18	time	time	NOUN
ftr-475	864	19	of	of	ADP
ftr-475	864	20	every	every	DET
ftr-475	864	21	distribution	distribution	NOUN
ftr-475	864	22	.	.	PUNCT
ftr-475	865	1	see	see	VERB
ftr-475	865	2	g.c.m	g.c.m	NOUN
ftr-475	865	3	.	.	PROPN
ftr-475	865	4	36919	36919	NUM
ftr-475	865	5	(	(	PUNCT
ftr-475	865	6	nov	nov	PROPN
ftr-475	865	7	.	.	PROPN
ftr-475	865	8	12	12	NUM
ftr-475	865	9	,	,	PUNCT
ftr-475	865	10	1976	1976	NUM
ftr-475	865	11	)	)	PUNCT
ftr-475	865	12	.	.	PUNCT
ftr-475	866	1	this	this	DET
ftr-475	866	2	concern	concern	NOUN
ftr-475	866	3	arose	arise	VERB
ftr-475	866	4	from	from	ADP
ftr-475	866	5	the	the	DET
ftr-475	866	6	language	language	NOUN
ftr-475	866	7	of	of	ADP
ftr-475	866	8	the	the	DET
ftr-475	866	9	§	§	PROPN
ftr-475	866	10	73	73	NUM
ftr-475	866	11	1(a)(1	1(a)(1	NUM
ftr-475	866	12	)	)	PUNCT
ftr-475	866	13	which	which	PRON
ftr-475	866	14	,	,	PUNCT
ftr-475	866	15	unlike	unlike	ADP
ftr-475	866	16	§	§	PROPN
ftr-475	866	17	860c(c)(2	860c(c)(2	NUM
ftr-475	866	18	)	)	PUNCT
ftr-475	866	19	.	.	PUNCT
ftr-475	867	1	states	state	VERB
ftr-475	867	2	that	that	SCONJ
ftr-475	867	3	gain	gain	NOUN
ftr-475	867	4	is	be	AUX
ftr-475	867	5	triggered	trigger	VERB
ftr-475	867	6	to	to	ADP
ftr-475	867	7	the	the	DET
ftr-475	867	8	extent	extent	NOUN
ftr-475	867	9	that	that	SCONJ
ftr-475	867	10	a	a	DET
ftr-475	867	11	distribution	distribution	NOUN
ftr-475	867	12	of	of	ADP
ftr-475	867	13	cash	cash	NOUN
ftr-475	867	14	exceeds	exceed	NOUN
ftr-475	867	15	adjusted	adjust	VERB
ftr-475	867	16	basis	basis	NOUN
ftr-475	867	17	"	"	PUNCT
ftr-475	867	18	immediately	immediately	ADV
ftr-475	867	19	before	before	ADP
ftr-475	867	20	the	the	DET
ftr-475	867	21	distribution	distribution	NOUN
ftr-475	867	22	.	.	PUNCT
ftr-475	867	23	"	"	PUNCT
ftr-475	868	1	irc	irc	ADV
ftr-475	868	2	§	§	PROPN
ftr-475	868	3	73	73	NUM
ftr-475	868	4	l(a)(l	l(a)(l	NUM
ftr-475	868	5	)	)	PUNCT
ftr-475	868	6	.	.	PUNCT
ftr-475	869	1	an	an	DET
ftr-475	869	2	express	express	ADJ
ftr-475	869	3	regulatory	regulatory	ADJ
ftr-475	869	4	scheme	scheme	NOUN
ftr-475	869	5	similar	similar	ADJ
ftr-475	869	6	to	to	ADP
ftr-475	869	7	that	that	PRON
ftr-475	869	8	in	in	ADP
ftr-475	869	9	subchapter	subchapter	NOUN
ftr-475	869	10	k	k	PROPN
ftr-475	869	11	applies	apply	VERB
ftr-475	869	12	in	in	ADP
ftr-475	869	13	the	the	DET
ftr-475	869	14	case	case	NOUN
ftr-475	869	15	of	of	ADP
ftr-475	869	16	distributions	distribution	NOUN
ftr-475	869	17	from	from	ADP
ftr-475	869	18	a	a	DET
ftr-475	869	19	subchapter	subchapter	NOUN
ftr-475	869	20	s	s	PART
ftr-475	869	21	corporation	corporation	NOUN
ftr-475	869	22	.	.	PUNCT
ftr-475	870	1	see	see	VERB
ftr-475	870	2	regs	reg	NOUN
ftr-475	870	3	.	.	PUNCT
ftr-475	871	1	§	§	PROPN
ftr-475	871	2	§	§	PROPN
ftr-475	871	3	1.1367	1.1367	NUM
ftr-475	871	4	-	-	SYM
ftr-475	871	5	1(d	1(d	NUM
ftr-475	871	6	)	)	PUNCT
ftr-475	871	7	,	,	PUNCT
ftr-475	871	8	1.1368	1.1368	NUM
ftr-475	871	9	-	-	SYM
ftr-475	871	10	1(e)(1	1(e)(1	NUM
ftr-475	871	11	)	)	PUNCT
ftr-475	871	12	,	,	PUNCT
ftr-475	871	13	-3	-3	X
ftr-475	871	14	ex	ex	X
ftr-475	871	15	.	.	NOUN
ftr-475	871	16	1	1	NUM
ftr-475	871	17	.	.	X
ftr-475	871	18	an	an	DET
ftr-475	871	19	additional	additional	ADJ
ftr-475	871	20	analogy	analogy	NOUN
ftr-475	871	21	can	can	AUX
ftr-475	871	22	be	be	AUX
ftr-475	871	23	found	find	VERB
ftr-475	871	24	regarding	regard	VERB
ftr-475	871	25	the	the	DET
ftr-475	871	26	determination	determination	NOUN
ftr-475	871	27	of	of	ADP
ftr-475	871	28	whether	whether	SCONJ
ftr-475	871	29	distributions	distribution	NOUN
ftr-475	871	30	from	from	ADP
ftr-475	871	31	a	a	DET
ftr-475	871	32	subchapter	subchapter	NOUN
ftr-475	871	33	c	c	NOUN
ftr-475	871	34	corporation	corporation	NOUN
ftr-475	871	35	are	be	AUX
ftr-475	871	36	considered	consider	VERB
ftr-475	871	37	a	a	DET
ftr-475	871	38	dividend	dividend	NOUN
ftr-475	871	39	of	of	ADP
ftr-475	871	40	earnings	earning	NOUN
ftr-475	871	41	and	and	CCONJ
ftr-475	871	42	profits	profit	NOUN
ftr-475	871	43	or	or	CCONJ
ftr-475	871	44	a	a	DET
ftr-475	871	45	return	return	NOUN
ftr-475	871	46	of	of	ADP
ftr-475	871	47	capital	capital	NOUN
ftr-475	871	48	.	.	PUNCT
ftr-475	872	1	however	however	ADV
ftr-475	872	2	,	,	PUNCT
ftr-475	872	3	in	in	ADP
ftr-475	872	4	this	this	DET
ftr-475	872	5	context	context	NOUN
ftr-475	872	6	.	.	PUNCT
ftr-475	873	1	the	the	DET
ftr-475	873	2	statute	statute	NOUN
ftr-475	873	3	expressly	expressly	ADV
ftr-475	873	4	provides	provide	VERB
ftr-475	873	5	a	a	DET
ftr-475	873	6	timing	timing	NOUN
ftr-475	873	7	rule	rule	NOUN
ftr-475	873	8	.	.	PUNCT
ftr-475	874	1	irc	irc	PROPN
ftr-475	874	2	§	§	PROPN
ftr-475	874	3	316(a)(2	316(a)(2	NUM
ftr-475	874	4	)	)	PUNCT
ftr-475	874	5	(	(	PUNCT
ftr-475	874	6	providing	provide	VERB
ftr-475	874	7	that	that	SCONJ
ftr-475	874	8	earnings	earning	NOUN
ftr-475	874	9	and	and	CCONJ
ftr-475	874	10	profits	profit	NOUN
ftr-475	874	11	are	be	AUX
ftr-475	874	12	to	to	PART
ftr-475	874	13	be	be	AUX
ftr-475	874	14	computed	compute	VERB
ftr-475	874	15	as	as	ADP
ftr-475	874	16	of	of	ADP
ftr-475	874	17	the	the	DET
ftr-475	874	18	end	end	NOUN
ftr-475	874	19	of	of	ADP
ftr-475	874	20	the	the	DET
ftr-475	874	21	taxable	taxable	ADJ
ftr-475	874	22	year	year	NOUN
ftr-475	874	23	)	)	PUNCT
ftr-475	874	24	.	.	PUNCT
ftr-475	875	1	in	in	ADP
ftr-475	875	2	sum	sum	NOUN
ftr-475	875	3	,	,	PUNCT
ftr-475	875	4	it	it	PRON
ftr-475	875	5	is	be	AUX
ftr-475	875	6	interesting	interesting	ADJ
ftr-475	875	7	to	to	PART
ftr-475	875	8	note	note	VERB
ftr-475	875	9	that	that	SCONJ
ftr-475	875	10	when	when	SCONJ
ftr-475	875	11	congress	congress	PROPN
ftr-475	875	12	and	and	CCONJ
ftr-475	875	13	the	the	DET
ftr-475	875	14	service	service	NOUN
ftr-475	875	15	have	have	AUX
ftr-475	875	16	recognized	recognize	VERB
ftr-475	875	17	the	the	DET
ftr-475	875	18	problem	problem	NOUN
ftr-475	875	19	,	,	PUNCT
ftr-475	875	20	a	a	DET
ftr-475	875	21	calendar	calendar	NOUN
ftr-475	875	22	year	year	NOUN
ftr-475	875	23	delay	delay	NOUN
ftr-475	875	24	approach	approach	NOUN
ftr-475	875	25	is	be	AUX
ftr-475	875	26	adopted	adopt	VERB
ftr-475	875	27	to	to	PART
ftr-475	875	28	resolve	resolve	VERB
ftr-475	875	29	it	it	PRON
ftr-475	875	30	.	.	PUNCT
ftr-475	876	1	such	such	DET
ftr-475	876	2	a	a	DET
ftr-475	876	3	rule	rule	NOUN
ftr-475	876	4	would	would	AUX
ftr-475	876	5	seem	seem	VERB
ftr-475	876	6	appropriate	appropriate	ADJ
ftr-475	876	7	under	under	ADP
ftr-475	876	8	§	§	PROPN
ftr-475	876	9	860c(c)(2	860c(c)(2	NOUN
ftr-475	876	10	)	)	PUNCT
ftr-475	876	11	as	as	ADV
ftr-475	876	12	well	well	ADV
ftr-475	876	13	,	,	PUNCT
ftr-475	876	14	but	but	CCONJ
ftr-475	876	15	in	in	ADP
ftr-475	876	16	the	the	DET
ftr-475	876	17	absence	absence	NOUN
ftr-475	876	18	of	of	ADP
ftr-475	876	19	an	an	DET
ftr-475	876	20	explicit	explicit	ADJ
ftr-475	876	21	rule	rule	NOUN
ftr-475	876	22	,	,	PUNCT
ftr-475	876	23	it	it	PRON
ftr-475	876	24	would	would	AUX
ftr-475	876	25	take	take	VERB
ftr-475	876	26	a	a	DET
ftr-475	876	27	bold	bold	ADJ
ftr-475	876	28	leap	leap	NOUN
ftr-475	876	29	of	of	ADP
ftr-475	876	30	faith	faith	NOUN
ftr-475	876	31	to	to	PART
ftr-475	876	32	follow	follow	VERB
ftr-475	876	33	that	that	DET
ftr-475	876	34	approach	approach	NOUN
ftr-475	876	35	.	.	PUNCT
ftr-475	877	1	127	127	NUM
ftr-475	877	2	.	.	PUNCT
ftr-475	878	1	it	it	PRON
ftr-475	878	2	is	be	AUX
ftr-475	878	3	true	true	ADJ
ftr-475	878	4	that	that	SCONJ
ftr-475	878	5	the	the	DET
ftr-475	878	6	regulations	regulation	NOUN
ftr-475	878	7	state	state	VERB
ftr-475	878	8	that	that	SCONJ
ftr-475	878	9	the	the	DET
ftr-475	878	10	pro	pro	ADJ
ftr-475	878	11	rata	rata	ADJ
ftr-475	878	12	method	method	NOUN
ftr-475	878	13	must	must	AUX
ftr-475	878	14	be	be	AUX
ftr-475	878	15	used	use	VERB
ftr-475	878	16	in	in	ADP
ftr-475	878	17	the	the	DET
ftr-475	878	18	event	event	NOUN
ftr-475	878	19	of	of	ADP
ftr-475	878	20	a	a	DET
ftr-475	878	21	disposition	disposition	NOUN
ftr-475	878	22	of	of	ADP
ftr-475	878	23	a	a	DET
ftr-475	878	24	residual	residual	ADJ
ftr-475	878	25	interest	interest	NOUN
ftr-475	878	26	,	,	PUNCT
ftr-475	878	27	suggesting	suggest	VERB
ftr-475	878	28	perhaps	perhaps	ADV
ftr-475	878	29	that	that	SCONJ
ftr-475	878	30	it	it	PRON
ftr-475	878	31	is	be	AUX
ftr-475	878	32	not	not	PART
ftr-475	878	33	otherwise	otherwise	ADV
ftr-475	878	34	authorized	authorize	VERB
ftr-475	878	35	.	.	PUNCT
ftr-475	879	1	however	however	ADV
ftr-475	879	2	,	,	PUNCT
ftr-475	879	3	in	in	ADP
ftr-475	879	4	determining	determine	VERB
ftr-475	879	5	whether	whether	SCONJ
ftr-475	879	6	a	a	DET
ftr-475	879	7	distribution	distribution	NOUN
ftr-475	879	8	produces	produce	VERB
ftr-475	879	9	gain	gain	NOUN
ftr-475	879	10	,	,	PUNCT
ftr-475	879	11	one	one	NUM
ftr-475	879	12	is	be	AUX
ftr-475	879	13	in	in	ADP
ftr-475	879	14	effect	effect	NOUN
ftr-475	879	15	measuring	measure	VERB
ftr-475	879	16	whether	whether	SCONJ
ftr-475	879	17	there	there	PRON
ftr-475	879	18	has	have	AUX
ftr-475	879	19	been	be	AUX
ftr-475	879	20	a	a	DET
ftr-475	879	21	disposition	disposition	NOUN
ftr-475	879	22	of	of	ADP
ftr-475	879	23	the	the	DET
ftr-475	879	24	residual	residual	ADJ
ftr-475	879	25	interest	interest	NOUN
ftr-475	879	26	and	and	CCONJ
ftr-475	879	27	,	,	PUNCT
ftr-475	879	28	if	if	SCONJ
ftr-475	879	29	so	so	ADV
ftr-475	879	30	.	.	PUNCT
ftr-475	880	1	what	what	PRON
ftr-475	880	2	the	the	DET
ftr-475	880	3	amount	amount	NOUN
ftr-475	880	4	of	of	ADP
ftr-475	880	5	gain	gain	NOUN
ftr-475	880	6	realized	realize	VERB
ftr-475	880	7	is	be	AUX
ftr-475	880	8	.	.	PUNCT
ftr-475	881	1	thus	thus	ADV
ftr-475	881	2	,	,	PUNCT
ftr-475	881	3	one	one	PRON
ftr-475	881	4	might	might	AUX
ftr-475	881	5	argue	argue	VERB
ftr-475	881	6	that	that	SCONJ
ftr-475	881	7	it	it	PRON
ftr-475	881	8	is	be	AUX
ftr-475	881	9	perfectly	perfectly	ADV
ftr-475	881	10	consistent	consistent	ADJ
ftr-475	881	11	to	to	PART
ftr-475	881	12	use	use	VERB
ftr-475	881	13	the	the	DET
ftr-475	881	14	pro	pro	ADJ
ftr-475	881	15	rata	rata	ADJ
ftr-475	881	16	method	method	NOUN
ftr-475	881	17	in	in	ADP
ftr-475	881	18	determining	determine	VERB
ftr-475	881	19	the	the	DET
ftr-475	881	20	treatment	treatment	NOUN
ftr-475	881	21	of	of	ADP
ftr-475	881	22	distributions	distribution	NOUN
ftr-475	881	23	.	.	PUNCT
ftr-475	882	1	also	also	ADV
ftr-475	882	2	,	,	PUNCT
ftr-475	882	3	it	it	PRON
ftr-475	882	4	is	be	AUX
ftr-475	882	5	not	not	PART
ftr-475	882	6	clear	clear	ADJ
ftr-475	882	7	that	that	SCONJ
ftr-475	882	8	the	the	DET
ftr-475	882	9	legislative	legislative	ADJ
ftr-475	882	10	history	history	NOUN
ftr-475	882	11	and	and	CCONJ
ftr-475	882	12	the	the	DET
ftr-475	882	13	regulations	regulation	NOUN
ftr-475	882	14	meant	mean	VERB
ftr-475	882	15	that	that	SCONJ
ftr-475	882	16	the	the	DET
ftr-475	882	17	pro	pro	ADJ
ftr-475	882	18	rata	rata	ADJ
ftr-475	882	19	approach	approach	NOUN
ftr-475	882	20	should	should	AUX
ftr-475	882	21	apply	apply	VERB
ftr-475	882	22	only	only	ADV
ftr-475	882	23	in	in	ADP
ftr-475	882	24	the	the	DET
ftr-475	882	25	case	case	NOUN
ftr-475	882	26	of	of	ADP
ftr-475	882	27	actual	actual	ADJ
ftr-475	882	28	dispositions	disposition	NOUN
ftr-475	882	29	;	;	PUNCT
ftr-475	882	30	they	they	PRON
ftr-475	882	31	do	do	AUX
ftr-475	882	32	not	not	PART
ftr-475	882	33	necessarily	necessarily	ADV
ftr-475	882	34	preclude	preclude	VERB
ftr-475	882	35	its	its	PRON
ftr-475	882	36	use	use	NOUN
ftr-475	882	37	where	where	SCONJ
ftr-475	882	38	reasonable	reasonable	ADJ
ftr-475	882	39	in	in	ADP
ftr-475	882	40	other	other	ADJ
ftr-475	882	41	contexts	contexts	NOUN
ftr-475	882	42	.	.	PUNCT
ftr-475	883	1	19941	19941	NUM
ftr-475	883	2	florida	florida	PROPN
ftr-475	883	3	tax	tax	PROPN
ftr-475	883	4	review	review	PROPN
ftr-475	883	5	c.	c.	NOUN
ftr-475	883	6	treatment	treatment	NOUN
ftr-475	883	7	of	of	ADP
ftr-475	883	8	up	up	ADP
ftr-475	883	9	-	-	PUNCT
ftr-475	883	10	front	front	NOUN
ftr-475	883	11	payments	payment	NOUN
ftr-475	883	12	as	as	SCONJ
ftr-475	883	13	previously	previously	ADV
ftr-475	883	14	described	describe	VERB
ftr-475	883	15	,	,	PUNCT
ftr-475	883	16	a	a	DET
ftr-475	883	17	residual	residual	ADJ
ftr-475	883	18	interest	interest	NOUN
ftr-475	883	19	may	may	AUX
ftr-475	883	20	entitle	entitle	VERB
ftr-475	883	21	the	the	DET
ftr-475	883	22	holder	holder	NOUN
ftr-475	883	23	to	to	PART
ftr-475	883	24	minimal	minimal	VERB
ftr-475	883	25	or	or	CCONJ
ftr-475	883	26	zero	zero	NUM
ftr-475	883	27	cash	cash	NOUN
ftr-475	883	28	distributions	distribution	NOUN
ftr-475	883	29	from	from	ADP
ftr-475	883	30	the	the	DET
ftr-475	883	31	remic	remic	NOUN
ftr-475	883	32	-	-	PUNCT
ftr-475	883	33	i.e.	i.e.	X
ftr-475	883	34	,	,	PUNCT
ftr-475	883	35	all	all	PRON
ftr-475	883	36	of	of	ADP
ftr-475	883	37	the	the	DET
ftr-475	883	38	remic	remic	NOUN
ftr-475	883	39	's	's	PART
ftr-475	883	40	cash	cash	NOUN
ftr-475	883	41	flow	flow	NOUN
ftr-475	883	42	is	be	AUX
ftr-475	883	43	dedicated	dedicate	VERB
ftr-475	883	44	to	to	ADP
ftr-475	883	45	the	the	DET
ftr-475	883	46	regular	regular	ADJ
ftr-475	883	47	interests	interest	NOUN
ftr-475	883	48	.	.	PUNCT
ftr-475	884	1	yet	yet	ADV
ftr-475	884	2	,	,	PUNCT
ftr-475	884	3	the	the	DET
ftr-475	884	4	residual	residual	ADJ
ftr-475	884	5	interest	interest	NOUN
ftr-475	884	6	holder	holder	NOUN
ftr-475	884	7	still	still	ADV
ftr-475	884	8	will	will	AUX
ftr-475	884	9	be	be	AUX
ftr-475	884	10	taxable	taxable	ADJ
ftr-475	884	11	on	on	ADP
ftr-475	884	12	"	"	PUNCT
ftr-475	884	13	phantom	phantom	ADJ
ftr-475	884	14	"	"	PUNCT
ftr-475	884	15	income	income	NOUN
ftr-475	884	16	of	of	ADP
ftr-475	884	17	the	the	DET
ftr-475	884	18	remic	remic	NOUN
ftr-475	884	19	.	.	PUNCT
ftr-475	885	1	although	although	SCONJ
ftr-475	885	2	phantom	phantom	ADJ
ftr-475	885	3	income	income	NOUN
ftr-475	885	4	should	should	AUX
ftr-475	885	5	ultimately	ultimately	ADV
ftr-475	885	6	be	be	AUX
ftr-475	885	7	offset	offset	VERB
ftr-475	885	8	by	by	ADP
ftr-475	885	9	phantom	phantom	ADJ
ftr-475	885	10	losses	loss	NOUN
ftr-475	885	11	,	,	PUNCT
ftr-475	885	12	which	which	PRON
ftr-475	885	13	may	may	AUX
ftr-475	885	14	provide	provide	VERB
ftr-475	885	15	tax	tax	NOUN
ftr-475	885	16	benefits	benefit	NOUN
ftr-475	885	17	for	for	ADP
ftr-475	885	18	the	the	DET
ftr-475	885	19	holder	holder	NOUN
ftr-475	885	20	,	,	PUNCT
ftr-475	885	21	a	a	DET
ftr-475	885	22	net	net	ADJ
ftr-475	885	23	liability	liability	NOUN
ftr-475	885	24	arises	arise	VERB
ftr-475	885	25	from	from	ADP
ftr-475	885	26	the	the	DET
ftr-475	885	27	timing	timing	NOUN
ftr-475	885	28	difference	difference	NOUN
ftr-475	885	29	;	;	PUNCT
ftr-475	885	30	phantom	phantom	ADJ
ftr-475	885	31	income	income	NOUN
ftr-475	885	32	today	today	NOUN
ftr-475	885	33	,	,	PUNCT
ftr-475	885	34	but	but	CCONJ
ftr-475	885	35	no	no	DET
ftr-475	885	36	offsetting	offset	VERB
ftr-475	885	37	deduction	deduction	NOUN
ftr-475	885	38	for	for	ADP
ftr-475	885	39	phantom	phantom	ADJ
ftr-475	885	40	losses	loss	NOUN
ftr-475	885	41	until	until	ADP
ftr-475	885	42	tomorrow	tomorrow	NOUN
ftr-475	885	43	.	.	PROPN
ftr-475	886	1	28	28	NUM
ftr-475	886	2	as	as	ADP
ftr-475	886	3	a	a	DET
ftr-475	886	4	result	result	NOUN
ftr-475	886	5	,	,	PUNCT
ftr-475	886	6	by	by	ADP
ftr-475	886	7	its	its	PRON
ftr-475	886	8	terms	term	NOUN
ftr-475	886	9	the	the	DET
ftr-475	886	10	residual	residual	ADJ
ftr-475	886	11	interest	interest	NOUN
ftr-475	886	12	may	may	AUX
ftr-475	886	13	not	not	PART
ftr-475	886	14	have	have	VERB
ftr-475	886	15	any	any	DET
ftr-475	886	16	net	net	ADJ
ftr-475	886	17	economic	economic	ADJ
ftr-475	886	18	value	value	NOUN
ftr-475	886	19	and	and	CCONJ
ftr-475	886	20	in	in	ADP
ftr-475	886	21	fact	fact	NOUN
ftr-475	886	22	may	may	AUX
ftr-475	886	23	represent	represent	VERB
ftr-475	886	24	a	a	DET
ftr-475	886	25	net	net	ADJ
ftr-475	886	26	liability	liability	NOUN
ftr-475	886	27	for	for	ADP
ftr-475	886	28	the	the	DET
ftr-475	886	29	holder	holder	NOUN
ftr-475	886	30	.	.	PUNCT
ftr-475	887	1	no	no	DET
ftr-475	887	2	one	one	NOUN
ftr-475	887	3	would	would	AUX
ftr-475	887	4	willingly	willingly	ADV
ftr-475	887	5	acquire	acquire	VERB
ftr-475	887	6	a	a	DET
ftr-475	887	7	security	security	NOUN
ftr-475	887	8	that	that	PRON
ftr-475	887	9	amounts	amount	VERB
ftr-475	887	10	to	to	ADP
ftr-475	887	11	no	no	DET
ftr-475	887	12	more	more	ADJ
ftr-475	887	13	than	than	ADP
ftr-475	887	14	a	a	DET
ftr-475	887	15	net	net	ADJ
ftr-475	887	16	liability	liability	NOUN
ftr-475	887	17	.	.	PUNCT
ftr-475	888	1	thus	thus	ADV
ftr-475	888	2	,	,	PUNCT
ftr-475	888	3	the	the	DET
ftr-475	888	4	sponsor	sponsor	NOUN
ftr-475	888	5	must	must	AUX
ftr-475	888	6	make	make	VERB
ftr-475	888	7	a	a	DET
ftr-475	888	8	payment	payment	NOUN
ftr-475	888	9	to	to	ADP
ftr-475	888	10	a	a	DET
ftr-475	888	11	holder	holder	NOUN
ftr-475	888	12	in	in	ADP
ftr-475	888	13	connection	connection	NOUN
ftr-475	888	14	with	with	ADP
ftr-475	888	15	the	the	DET
ftr-475	888	16	transfer	transfer	NOUN
ftr-475	888	17	in	in	ADP
ftr-475	888	18	order	order	NOUN
ftr-475	888	19	the	the	DET
ftr-475	888	20	make	make	VERB
ftr-475	888	21	the	the	DET
ftr-475	888	22	transaction	transaction	NOUN
ftr-475	888	23	profitable	profitable	ADJ
ftr-475	888	24	for	for	ADP
ftr-475	888	25	the	the	DET
ftr-475	888	26	holder	holder	NOUN
ftr-475	888	27	.	.	PUNCT
ftr-475	889	1	the	the	DET
ftr-475	889	2	calculation	calculation	NOUN
ftr-475	889	3	of	of	ADP
ftr-475	889	4	the	the	DET
ftr-475	889	5	amount	amount	NOUN
ftr-475	889	6	of	of	ADP
ftr-475	889	7	the	the	DET
ftr-475	889	8	up	up	ADJ
ftr-475	889	9	-	-	PUNCT
ftr-475	889	10	front	front	NOUN
ftr-475	889	11	payment	payment	NOUN
ftr-475	889	12	can	can	AUX
ftr-475	889	13	be	be	AUX
ftr-475	889	14	a	a	DET
ftr-475	889	15	complex	complex	ADJ
ftr-475	889	16	affair	affair	NOUN
ftr-475	889	17	,	,	PUNCT
ftr-475	889	18	although	although	SCONJ
ftr-475	889	19	the	the	DET
ftr-475	889	20	basic	basic	ADJ
ftr-475	889	21	pricing	pricing	NOUN
ftr-475	889	22	elements	element	NOUN
ftr-475	889	23	can	can	AUX
ftr-475	889	24	be	be	AUX
ftr-475	889	25	described	describe	VERB
ftr-475	889	26	in	in	ADP
ftr-475	889	27	general	general	ADJ
ftr-475	889	28	terms	term	NOUN
ftr-475	889	29	.	.	PUNCT
ftr-475	890	1	2	2	NUM
ftr-475	890	2	9	9	NUM
ftr-475	890	3	the	the	DET
ftr-475	890	4	foundation	foundation	NOUN
ftr-475	890	5	for	for	ADP
ftr-475	890	6	pricing	price	VERB
ftr-475	890	7	a	a	DET
ftr-475	890	8	noneconomic	noneconomic	ADJ
ftr-475	890	9	residual	residual	ADJ
ftr-475	890	10	interest	interest	NOUN
ftr-475	890	11	is	be	AUX
ftr-475	890	12	a	a	DET
ftr-475	890	13	model	model	NOUN
ftr-475	890	14	or	or	CCONJ
ftr-475	890	15	projection	projection	NOUN
ftr-475	890	16	,	,	PUNCT
ftr-475	890	17	based	base	VERB
ftr-475	890	18	on	on	ADP
ftr-475	890	19	an	an	DET
ftr-475	890	20	assumption	assumption	NOUN
ftr-475	890	21	about	about	ADP
ftr-475	890	22	prepayment	prepayment	NOUN
ftr-475	890	23	rates	rate	NOUN
ftr-475	890	24	(	(	PUNCT
ftr-475	890	25	among	among	ADP
ftr-475	890	26	other	other	ADJ
ftr-475	890	27	variables	variable	NOUN
ftr-475	890	28	)	)	PUNCT
ftr-475	890	29	,	,	PUNCT
ftr-475	890	30	of	of	ADP
ftr-475	890	31	the	the	DET
ftr-475	890	32	remic	remic	NOUN
ftr-475	890	33	's	's	PART
ftr-475	890	34	taxable	taxable	ADJ
ftr-475	890	35	income	income	NOUN
ftr-475	890	36	and	and	CCONJ
ftr-475	890	37	net	net	ADJ
ftr-475	890	38	losses	loss	NOUN
ftr-475	890	39	,	,	PUNCT
ftr-475	890	40	given	give	VERB
ftr-475	890	41	the	the	DET
ftr-475	890	42	issue	issue	NOUN
ftr-475	890	43	prices	price	NOUN
ftr-475	890	44	of	of	ADP
ftr-475	890	45	the	the	DET
ftr-475	890	46	regular	regular	ADJ
ftr-475	890	47	interests	interest	NOUN
ftr-475	890	48	.	.	PUNCT
ftr-475	891	1	based	base	VERB
ftr-475	891	2	on	on	ADP
ftr-475	891	3	that	that	DET
ftr-475	891	4	model	model	NOUN
ftr-475	891	5	,	,	PUNCT
ftr-475	891	6	it	it	PRON
ftr-475	891	7	is	be	AUX
ftr-475	891	8	possible	possible	ADJ
ftr-475	891	9	to	to	PART
ftr-475	891	10	project	project	VERB
ftr-475	891	11	the	the	DET
ftr-475	891	12	associated	associated	ADJ
ftr-475	891	13	tax	tax	NOUN
ftr-475	891	14	liabilities	liability	NOUN
ftr-475	891	15	and	and	CCONJ
ftr-475	891	16	tax	tax	NOUN
ftr-475	891	17	losses	loss	NOUN
ftr-475	891	18	in	in	ADP
ftr-475	891	19	holding	hold	VERB
ftr-475	891	20	the	the	DET
ftr-475	891	21	residual	residual	ADJ
ftr-475	891	22	interest	interest	NOUN
ftr-475	891	23	.	.	PUNCT
ftr-475	892	1	in	in	ADP
ftr-475	892	2	theory	theory	NOUN
ftr-475	892	3	,	,	PUNCT
ftr-475	892	4	the	the	DET
ftr-475	892	5	excess	excess	NOUN
ftr-475	892	6	of	of	ADP
ftr-475	892	7	the	the	DET
ftr-475	892	8	present	present	ADJ
ftr-475	892	9	value	value	NOUN
ftr-475	892	10	of	of	ADP
ftr-475	892	11	future	future	ADJ
ftr-475	892	12	tax	tax	NOUN
ftr-475	892	13	liabilities	liability	NOUN
ftr-475	892	14	over	over	ADP
ftr-475	892	15	the	the	DET
ftr-475	892	16	present	present	ADJ
ftr-475	892	17	value	value	NOUN
ftr-475	892	18	of	of	ADP
ftr-475	892	19	expected	expect	VERB
ftr-475	892	20	tax	tax	NOUN
ftr-475	892	21	benefits	benefit	NOUN
ftr-475	892	22	'	'	PART
ftr-475	892	23	30	30	NUM
ftr-475	892	24	should	should	AUX
ftr-475	892	25	represent	represent	VERB
ftr-475	892	26	the	the	DET
ftr-475	892	27	amount	amount	NOUN
ftr-475	892	28	of	of	ADP
ftr-475	892	29	an	an	DET
ftr-475	892	30	up	up	ADJ
ftr-475	892	31	-	-	PUNCT
ftr-475	892	32	front	front	NOUN
ftr-475	892	33	payment	payment	NOUN
ftr-475	892	34	that	that	PRON
ftr-475	892	35	purchaser	purchaser	NOUN
ftr-475	892	36	could	could	AUX
ftr-475	892	37	accept	accept	VERB
ftr-475	892	38	.	.	PUNCT
ftr-475	893	1	the	the	DET
ftr-475	893	2	discount	discount	NOUN
ftr-475	893	3	rate	rate	NOUN
ftr-475	893	4	used	use	VERB
ftr-475	893	5	in	in	ADP
ftr-475	893	6	computing	compute	VERB
ftr-475	893	7	the	the	DET
ftr-475	893	8	present	present	ADJ
ftr-475	893	9	values	value	NOUN
ftr-475	893	10	would	would	AUX
ftr-475	893	11	reflect	reflect	VERB
ftr-475	893	12	a	a	DET
ftr-475	893	13	risk	risk	NOUN
ftr-475	893	14	premium	premium	NOUN
ftr-475	893	15	to	to	PART
ftr-475	893	16	cover	cover	VERB
ftr-475	893	17	uncertainties	uncertainty	NOUN
ftr-475	893	18	.	.	PUNCT
ftr-475	894	1	the	the	DET
ftr-475	894	2	following	follow	VERB
ftr-475	894	3	example	example	NOUN
ftr-475	894	4	illustrates	illustrate	VERB
ftr-475	894	5	the	the	DET
ftr-475	894	6	pricing	pricing	NOUN
ftr-475	894	7	calculation	calculation	NOUN
ftr-475	894	8	using	use	VERB
ftr-475	894	9	simplified	simplified	ADJ
ftr-475	894	10	numbers	number	NOUN
ftr-475	894	11	.	.	PUNCT
ftr-475	895	1	the	the	DET
ftr-475	895	2	table	table	NOUN
ftr-475	895	3	assumes	assume	VERB
ftr-475	895	4	a	a	DET
ftr-475	895	5	residual	residual	ADJ
ftr-475	895	6	interest	interest	NOUN
ftr-475	895	7	that	that	PRON
ftr-475	895	8	entitles	entitle	VERB
ftr-475	895	9	the	the	DET
ftr-475	895	10	holder	holder	NOUN
ftr-475	895	11	to	to	ADP
ftr-475	895	12	zero	zero	NUM
ftr-475	895	13	cash	cash	NOUN
ftr-475	895	14	distributions	distribution	NOUN
ftr-475	895	15	,	,	PUNCT
ftr-475	895	16	produces	produce	VERB
ftr-475	895	17	phantom	phantom	ADJ
ftr-475	895	18	income	income	NOUN
ftr-475	895	19	(	(	PUNCT
ftr-475	895	20	excess	excess	ADJ
ftr-475	895	21	inclusions	inclusion	NOUN
ftr-475	895	22	)	)	PUNCT
ftr-475	895	23	and	and	CCONJ
ftr-475	895	24	losses	loss	NOUN
ftr-475	895	25	as	as	SCONJ
ftr-475	895	26	set	set	VERB
ftr-475	895	27	out	out	ADP
ftr-475	895	28	below	below	ADV
ftr-475	895	29	and	and	CCONJ
ftr-475	895	30	has	have	AUX
ftr-475	895	31	anticipated	anticipate	VERB
ftr-475	895	32	life	life	NOUN
ftr-475	895	33	of	of	ADP
ftr-475	895	34	nine	nine	NUM
ftr-475	895	35	years	year	NOUN
ftr-475	895	36	.	.	PUNCT
ftr-475	896	1	128	128	NUM
ftr-475	896	2	.	.	PUNCT
ftr-475	897	1	in	in	ADP
ftr-475	897	2	general	general	ADJ
ftr-475	897	3	terms	term	NOUN
ftr-475	897	4	,	,	PUNCT
ftr-475	897	5	phantom	phantom	ADJ
ftr-475	897	6	income	income	NOUN
ftr-475	897	7	or	or	CCONJ
ftr-475	897	8	loss	loss	NOUN
ftr-475	897	9	means	mean	VERB
ftr-475	897	10	income	income	NOUN
ftr-475	897	11	or	or	CCONJ
ftr-475	897	12	losses	loss	NOUN
ftr-475	897	13	that	that	PRON
ftr-475	897	14	a	a	DET
ftr-475	897	15	taxpayer	taxpayer	NOUN
ftr-475	897	16	must	must	AUX
ftr-475	897	17	recognize	recognize	VERB
ftr-475	897	18	for	for	ADP
ftr-475	897	19	tax	tax	NOUN
ftr-475	897	20	purpose	purpose	NOUN
ftr-475	897	21	without	without	ADP
ftr-475	897	22	any	any	DET
ftr-475	897	23	associated	associated	ADJ
ftr-475	897	24	cash	cash	NOUN
ftr-475	897	25	receipt	receipt	NOUN
ftr-475	897	26	or	or	CCONJ
ftr-475	897	27	outlay	outlay	NOUN
ftr-475	897	28	.	.	PUNCT
ftr-475	898	1	a	a	DET
ftr-475	898	2	number	number	NOUN
ftr-475	898	3	of	of	ADP
ftr-475	898	4	causes	cause	NOUN
ftr-475	898	5	can	can	AUX
ftr-475	898	6	give	give	VERB
ftr-475	898	7	rise	rise	NOUN
ftr-475	898	8	to	to	ADP
ftr-475	898	9	phantom	phantom	ADJ
ftr-475	898	10	income	income	NOUN
ftr-475	898	11	or	or	CCONJ
ftr-475	898	12	loss	loss	NOUN
ftr-475	898	13	,	,	PUNCT
ftr-475	898	14	but	but	CCONJ
ftr-475	898	15	the	the	DET
ftr-475	898	16	principle	principle	ADJ
ftr-475	898	17	one	one	NUM
ftr-475	898	18	at	at	ADP
ftr-475	898	19	issue	issue	NOUN
ftr-475	898	20	in	in	ADP
ftr-475	898	21	the	the	DET
ftr-475	898	22	case	case	NOUN
ftr-475	898	23	of	of	ADP
ftr-475	898	24	remic	remic	ADJ
ftr-475	898	25	residual	residual	ADJ
ftr-475	898	26	interest	interest	NOUN
ftr-475	898	27	arises	arise	VERB
ftr-475	898	28	as	as	ADP
ftr-475	898	29	a	a	DET
ftr-475	898	30	result	result	NOUN
ftr-475	898	31	of	of	ADP
ftr-475	898	32	so	so	ADV
ftr-475	898	33	-	-	PUNCT
ftr-475	898	34	called	call	VERB
ftr-475	898	35	"	"	PUNCT
ftr-475	898	36	tranching	tranche	VERB
ftr-475	898	37	.	.	PUNCT
ftr-475	898	38	"	"	PUNCT
ftr-475	899	1	for	for	ADP
ftr-475	899	2	a	a	DET
ftr-475	899	3	discussion	discussion	NOUN
ftr-475	899	4	of	of	ADP
ftr-475	899	5	phantom	phantom	ADJ
ftr-475	899	6	income	income	NOUN
ftr-475	899	7	,	,	PUNCT
ftr-475	899	8	see	see	VERB
ftr-475	899	9	infra	infra	NOUN
ftr-475	899	10	part	part	NOUN
ftr-475	899	11	v.a	v.a	PROPN
ftr-475	899	12	.	.	PROPN
ftr-475	899	13	129	129	NUM
ftr-475	899	14	.	.	PUNCT
ftr-475	900	1	in	in	ADP
ftr-475	900	2	reality	reality	NOUN
ftr-475	900	3	,	,	PUNCT
ftr-475	900	4	the	the	DET
ftr-475	900	5	market	market	NOUN
ftr-475	900	6	for	for	ADP
ftr-475	900	7	noneconomic	noneconomic	ADJ
ftr-475	900	8	residual	residual	ADJ
ftr-475	900	9	interests	interest	NOUN
ftr-475	900	10	is	be	AUX
ftr-475	900	11	not	not	PART
ftr-475	900	12	an	an	DET
ftr-475	900	13	entirely	entirely	ADV
ftr-475	900	14	perfect	perfect	ADJ
ftr-475	900	15	one	one	NUM
ftr-475	900	16	.	.	PUNCT
ftr-475	901	1	in	in	ADP
ftr-475	901	2	the	the	DET
ftr-475	901	3	case	case	NOUN
ftr-475	901	4	of	of	ADP
ftr-475	901	5	publicly	publicly	ADV
ftr-475	901	6	underwritten	underwritten	ADJ
ftr-475	901	7	remics	remic	NOUN
ftr-475	901	8	,	,	PUNCT
ftr-475	901	9	the	the	DET
ftr-475	901	10	underwriter	underwriter	NOUN
ftr-475	901	11	-	-	PUNCT
ftr-475	901	12	sponsor	sponsor	NOUN
ftr-475	901	13	may	may	AUX
ftr-475	901	14	put	put	VERB
ftr-475	901	15	a	a	DET
ftr-475	901	16	noneconomic	noneconomic	ADJ
ftr-475	901	17	residual	residual	NOUN
ftr-475	901	18	up	up	ADP
ftr-475	901	19	for	for	ADP
ftr-475	901	20	bid	bid	NOUN
ftr-475	901	21	and	and	CCONJ
ftr-475	901	22	place	place	VERB
ftr-475	901	23	it	it	PRON
ftr-475	901	24	with	with	ADP
ftr-475	901	25	the	the	DET
ftr-475	901	26	lowest	low	ADJ
ftr-475	901	27	bidder	bidder	NOUN
ftr-475	901	28	.	.	PUNCT
ftr-475	902	1	sophisticated	sophisticated	ADJ
ftr-475	902	2	purchasers	purchaser	NOUN
ftr-475	902	3	will	will	AUX
ftr-475	902	4	do	do	VERB
ftr-475	902	5	their	their	PRON
ftr-475	902	6	own	own	ADJ
ftr-475	902	7	modelling	modelling	NOUN
ftr-475	902	8	and	and	CCONJ
ftr-475	902	9	formulate	formulate	VERB
ftr-475	902	10	their	their	PRON
ftr-475	902	11	own	own	ADJ
ftr-475	902	12	bid	bid	NOUN
ftr-475	902	13	.	.	PUNCT
ftr-475	903	1	other	other	ADJ
ftr-475	903	2	purchasers	purchaser	NOUN
ftr-475	903	3	may	may	AUX
ftr-475	903	4	rely	rely	VERB
ftr-475	903	5	on	on	ADP
ftr-475	903	6	the	the	DET
ftr-475	903	7	sponsor	sponsor	NOUN
ftr-475	903	8	's	's	PART
ftr-475	903	9	modelling	modelling	NOUN
ftr-475	903	10	and	and	CCONJ
ftr-475	903	11	make	make	VERB
ftr-475	903	12	a	a	DET
ftr-475	903	13	bid	bid	NOUN
ftr-475	903	14	based	base	VERB
ftr-475	903	15	on	on	ADP
ftr-475	903	16	that	that	PRON
ftr-475	903	17	.	.	PUNCT
ftr-475	904	1	130	130	NUM
ftr-475	904	2	.	.	PUNCT
ftr-475	905	1	the	the	DET
ftr-475	905	2	calculus	calculus	NOUN
ftr-475	905	3	would	would	AUX
ftr-475	905	4	also	also	ADV
ftr-475	905	5	factor	factor	VERB
ftr-475	905	6	in	in	ADP
ftr-475	905	7	an	an	DET
ftr-475	905	8	assumption	assumption	NOUN
ftr-475	905	9	regarding	regard	VERB
ftr-475	905	10	the	the	DET
ftr-475	905	11	tax	tax	NOUN
ftr-475	905	12	liability	liability	NOUN
ftr-475	905	13	of	of	ADP
ftr-475	905	14	the	the	DET
ftr-475	905	15	purchaser	purchaser	NOUN
ftr-475	905	16	on	on	ADP
ftr-475	905	17	the	the	DET
ftr-475	905	18	up	up	ADJ
ftr-475	905	19	-	-	PUNCT
ftr-475	905	20	front	front	NOUN
ftr-475	905	21	payment	payment	NOUN
ftr-475	905	22	.	.	PUNCT
ftr-475	906	1	[	[	X
ftr-475	906	2	vol	vol	NOUN
ftr-475	906	3	2:4	2:4	NUM
ftr-475	906	4	tax	tax	NOUN
ftr-475	906	5	aspects	aspect	NOUN
ftr-475	906	6	of	of	ADP
ftr-475	906	7	remic	remic	ADJ
ftr-475	906	8	residual	residual	ADJ
ftr-475	906	9	interests	interest	NOUN
ftr-475	906	10	up	up	ADP
ftr-475	906	11	-	-	PUNCT
ftr-475	906	12	front	front	NOUN
ftr-475	906	13	payment	payment	NOUN
ftr-475	906	14	calculation	calculation	NOUN
ftr-475	906	15	year	year	NOUN
ftr-475	906	16	residual	residual	ADJ
ftr-475	906	17	interest	interest	NOUN
ftr-475	906	18	tax	tax	NOUN
ftr-475	906	19	(	(	PUNCT
ftr-475	906	20	liability	liability	NOUN
ftr-475	906	21	)	)	PUNCT
ftr-475	906	22	incomel(loss	incomel(loss	PROPN
ftr-475	906	23	)	)	PUNCT
ftr-475	906	24	/benefit	/benefit	NOUN
ftr-475	906	25	1	1	NUM
ftr-475	906	26	$	$	SYM
ftr-475	906	27	100.00	100.00	NUM
ftr-475	906	28	$	$	SYM
ftr-475	906	29	(	(	PUNCT
ftr-475	906	30	35.00	35.00	NUM
ftr-475	906	31	)	)	PUNCT
ftr-475	906	32	2	2	NUM
ftr-475	906	33	75.00	75.00	NUM
ftr-475	906	34	(	(	PUNCT
ftr-475	906	35	26.25	26.25	NUM
ftr-475	906	36	)	)	PUNCT
ftr-475	906	37	3	3	NUM
ftr-475	906	38	50.00	50.00	NUM
ftr-475	906	39	(	(	PUNCT
ftr-475	906	40	17.50	17.50	NUM
ftr-475	906	41	)	)	PUNCT
ftr-475	906	42	4	4	NUM
ftr-475	906	43	25.00	25.00	NUM
ftr-475	906	44	(	(	PUNCT
ftr-475	906	45	8.75	8.75	NUM
ftr-475	906	46	)	)	PUNCT
ftr-475	906	47	5	5	NUM
ftr-475	906	48	0	0	NUM
ftr-475	906	49	0	0	NUM
ftr-475	906	50	6	6	NUM
ftr-475	906	51	(	(	PUNCT
ftr-475	906	52	25.00	25.00	NUM
ftr-475	906	53	)	)	PUNCT
ftr-475	906	54	8.75	8.75	NUM
ftr-475	906	55	7	7	NUM
ftr-475	906	56	(	(	PUNCT
ftr-475	906	57	50.00	50.00	NUM
ftr-475	906	58	)	)	PUNCT
ftr-475	906	59	17.50	17.50	NUM
ftr-475	906	60	8	8	NUM
ftr-475	906	61	(	(	PUNCT
ftr-475	906	62	75.00	75.00	NUM
ftr-475	906	63	)	)	PUNCT
ftr-475	906	64	26.25	26.25	NUM
ftr-475	906	65	9	9	NUM
ftr-475	906	66	(	(	PUNCT
ftr-475	906	67	100.00	100.00	NUM
ftr-475	906	68	)	)	PUNCT
ftr-475	906	69	35.00	35.00	NUM
ftr-475	906	70	total	total	NOUN
ftr-475	906	71	0	0	NUM
ftr-475	906	72	0	0	NUM
ftr-475	906	73	1	1	NUM
ftr-475	906	74	.	.	PUNCT
ftr-475	906	75	present	present	ADJ
ftr-475	906	76	value	value	NOUN
ftr-475	906	77	*	*	PUNCT
ftr-475	906	78	of	of	ADP
ftr-475	906	79	tax	tax	NOUN
ftr-475	906	80	liabilities	liability	NOUN
ftr-475	906	81	$	$	SYM
ftr-475	906	82	78.01	78.01	NUM
ftr-475	906	83	2	2	NUM
ftr-475	906	84	.	.	PUNCT
ftr-475	906	85	present	present	ADJ
ftr-475	906	86	value	value	NOUN
ftr-475	906	87	*	*	PUNCT
ftr-475	906	88	of	of	ADP
ftr-475	906	89	tax	tax	NOUN
ftr-475	906	90	benefits	benefit	NOUN
ftr-475	906	91	54.99	54.99	NUM
ftr-475	906	92	3	3	NUM
ftr-475	906	93	.	.	NOUN
ftr-475	906	94	difference	difference	NOUN
ftr-475	906	95	in	in	ADP
ftr-475	906	96	present	present	ADJ
ftr-475	906	97	values	value	NOUN
ftr-475	906	98	23.01	23.01	NUM
ftr-475	906	99	*	*	PUNCT
ftr-475	906	100	/	/	SYM
ftr-475	906	101	assuming	assume	VERB
ftr-475	906	102	a	a	DET
ftr-475	906	103	discount	discount	NOUN
ftr-475	906	104	rate	rate	NOUN
ftr-475	906	105	of	of	ADP
ftr-475	906	106	6	6	NUM
ftr-475	906	107	%	%	NOUN
ftr-475	906	108	.	.	PUNCT
ftr-475	907	1	based	base	VERB
ftr-475	907	2	on	on	ADP
ftr-475	907	3	the	the	DET
ftr-475	907	4	assumed	assumed	ADJ
ftr-475	907	5	discount	discount	NOUN
ftr-475	907	6	rates	rate	NOUN
ftr-475	907	7	,	,	PUNCT
ftr-475	907	8	the	the	DET
ftr-475	907	9	prospective	prospective	ADJ
ftr-475	907	10	purchaser	purchaser	NOUN
ftr-475	907	11	of	of	ADP
ftr-475	907	12	the	the	DET
ftr-475	907	13	residual	residual	ADJ
ftr-475	907	14	interest	interest	NOUN
ftr-475	907	15	in	in	ADP
ftr-475	907	16	this	this	DET
ftr-475	907	17	example	example	NOUN
ftr-475	907	18	requires	require	VERB
ftr-475	907	19	an	an	DET
ftr-475	907	20	up	up	ADJ
ftr-475	907	21	-	-	PUNCT
ftr-475	907	22	front	front	NOUN
ftr-475	907	23	payment	payment	NOUN
ftr-475	907	24	of	of	ADP
ftr-475	907	25	at	at	ADV
ftr-475	907	26	least	least	ADV
ftr-475	907	27	$	$	SYM
ftr-475	907	28	23.01	23.01	NUM
ftr-475	907	29	.	.	PUNCT
ftr-475	907	30	'	'	PUNCT
ftr-475	908	1	since	since	SCONJ
ftr-475	908	2	neither	neither	CCONJ
ftr-475	908	3	projected	project	VERB
ftr-475	908	4	tax	tax	NOUN
ftr-475	908	5	liabilities	liability	NOUN
ftr-475	908	6	nor	nor	CCONJ
ftr-475	908	7	the	the	DET
ftr-475	908	8	value	value	NOUN
ftr-475	908	9	of	of	ADP
ftr-475	908	10	the	the	DET
ftr-475	908	11	tax	tax	NOUN
ftr-475	908	12	losses	loss	NOUN
ftr-475	908	13	is	be	AUX
ftr-475	908	14	certain	certain	ADJ
ftr-475	908	15	(	(	PUNCT
ftr-475	908	16	e.g.	e.g.	ADV
ftr-475	908	17	,	,	PUNCT
ftr-475	908	18	the	the	DET
ftr-475	908	19	losses	loss	NOUN
ftr-475	908	20	may	may	AUX
ftr-475	908	21	not	not	PART
ftr-475	908	22	be	be	AUX
ftr-475	908	23	fully	fully	ADV
ftr-475	908	24	usable	usable	ADJ
ftr-475	908	25	at	at	ADP
ftr-475	908	26	the	the	DET
ftr-475	908	27	time	time	NOUN
ftr-475	908	28	they	they	PRON
ftr-475	908	29	arise	arise	VERB
ftr-475	908	30	)	)	PUNCT
ftr-475	908	31	,	,	PUNCT
ftr-475	908	32	the	the	DET
ftr-475	908	33	purchaser	purchaser	NOUN
ftr-475	908	34	would	would	AUX
ftr-475	908	35	also	also	ADV
ftr-475	908	36	require	require	VERB
ftr-475	908	37	some	some	DET
ftr-475	908	38	premium	premium	NOUN
ftr-475	908	39	to	to	PART
ftr-475	908	40	cover	cover	VERB
ftr-475	908	41	these	these	DET
ftr-475	908	42	risks	risk	NOUN
ftr-475	908	43	.	.	PUNCT
ftr-475	909	1	for	for	ADP
ftr-475	909	2	example	example	NOUN
ftr-475	909	3	,	,	PUNCT
ftr-475	909	4	the	the	DET
ftr-475	909	5	purchaser	purchaser	NOUN
ftr-475	909	6	might	might	AUX
ftr-475	909	7	choose	choose	VERB
ftr-475	909	8	to	to	PART
ftr-475	909	9	discount	discount	VERB
ftr-475	909	10	future	future	ADJ
ftr-475	909	11	tax	tax	NOUN
ftr-475	909	12	benefits	benefit	NOUN
ftr-475	909	13	by	by	ADP
ftr-475	909	14	a	a	DET
ftr-475	909	15	higher	high	ADJ
ftr-475	909	16	figure	figure	NOUN
ftr-475	909	17	(	(	PUNCT
ftr-475	909	18	e.g.	e.g.	ADV
ftr-475	909	19	,	,	PUNCT
ftr-475	909	20	10	10	NUM
ftr-475	909	21	%	%	NOUN
ftr-475	909	22	)	)	PUNCT
ftr-475	909	23	than	than	SCONJ
ftr-475	909	24	is	be	AUX
ftr-475	909	25	used	use	VERB
ftr-475	909	26	to	to	PART
ftr-475	909	27	discount	discount	VERB
ftr-475	909	28	future	future	ADJ
ftr-475	909	29	tax	tax	NOUN
ftr-475	909	30	liabilities	liability	NOUN
ftr-475	909	31	.	.	PUNCT
ftr-475	910	1	although	although	SCONJ
ftr-475	910	2	the	the	DET
ftr-475	910	3	purpose	purpose	NOUN
ftr-475	910	4	and	and	CCONJ
ftr-475	910	5	pricing	pricing	NOUN
ftr-475	910	6	of	of	ADP
ftr-475	910	7	an	an	DET
ftr-475	910	8	up	up	ADJ
ftr-475	910	9	-	-	PUNCT
ftr-475	910	10	front	front	NOUN
ftr-475	910	11	payment	payment	NOUN
ftr-475	910	12	is	be	AUX
ftr-475	910	13	readily	readily	ADV
ftr-475	910	14	grasped	grasp	VERB
ftr-475	910	15	,	,	PUNCT
ftr-475	910	16	the	the	DET
ftr-475	910	17	appropriate	appropriate	ADJ
ftr-475	910	18	tax	tax	NOUN
ftr-475	910	19	treatment	treatment	NOUN
ftr-475	910	20	of	of	ADP
ftr-475	910	21	an	an	DET
ftr-475	910	22	up	up	ADJ
ftr-475	910	23	-	-	PUNCT
ftr-475	910	24	front	front	NOUN
ftr-475	910	25	payment	payment	NOUN
ftr-475	910	26	remains	remain	VERB
ftr-475	910	27	elusive	elusive	ADJ
ftr-475	910	28	.	.	PUNCT
ftr-475	911	1	the	the	DET
ftr-475	911	2	irs	irs	PROPN
ftr-475	911	3	has	have	AUX
ftr-475	911	4	indicated	indicate	VERB
ftr-475	911	5	that	that	SCONJ
ftr-475	911	6	it	it	PRON
ftr-475	911	7	is	be	AUX
ftr-475	911	8	studying	study	VERB
ftr-475	911	9	this	this	DET
ftr-475	911	10	issue	issue	NOUN
ftr-475	911	11	and	and	CCONJ
ftr-475	911	12	may	may	AUX
ftr-475	911	13	issue	issue	VERB
ftr-475	911	14	regulations	regulation	NOUN
ftr-475	911	15	in	in	ADP
ftr-475	911	16	the	the	DET
ftr-475	911	17	future	future	NOUN
ftr-475	911	18	.	.	PUNCT
ftr-475	912	1	32	32	NUM
ftr-475	912	2	in	in	ADP
ftr-475	912	3	general	general	ADJ
ftr-475	912	4	,	,	PUNCT
ftr-475	912	5	only	only	ADV
ftr-475	912	6	three	three	NUM
ftr-475	912	7	broad	broad	ADJ
ftr-475	912	8	options	option	NOUN
ftr-475	912	9	are	be	AUX
ftr-475	912	10	available	available	ADJ
ftr-475	912	11	:	:	PUNCT
ftr-475	912	12	immediate	immediate	ADJ
ftr-475	912	13	recognition	recognition	NOUN
ftr-475	912	14	of	of	ADP
ftr-475	912	15	the	the	DET
ftr-475	912	16	full	full	ADJ
ftr-475	912	17	payment	payment	NOUN
ftr-475	912	18	,	,	PUNCT
ftr-475	912	19	delayed	delay	VERB
ftr-475	912	20	recognition	recognition	NOUN
ftr-475	912	21	(	(	PUNCT
ftr-475	912	22	amortization	amortization	NOUN
ftr-475	912	23	)	)	PUNCT
ftr-475	912	24	,	,	PUNCT
ftr-475	912	25	or	or	CCONJ
ftr-475	912	26	some	some	DET
ftr-475	912	27	form	form	NOUN
ftr-475	912	28	of	of	ADP
ftr-475	912	29	adjustment	adjustment	NOUN
ftr-475	912	30	to	to	ADP
ftr-475	912	31	the	the	DET
ftr-475	912	32	basis	basis	NOUN
ftr-475	912	33	of	of	ADP
ftr-475	912	34	the	the	DET
ftr-475	912	35	residual	residual	ADJ
ftr-475	912	36	interest	interest	NOUN
ftr-475	912	37	.	.	PUNCT
ftr-475	913	1	in	in	ADP
ftr-475	913	2	weighing	weigh	VERB
ftr-475	913	3	these	these	DET
ftr-475	913	4	alternatives	alternative	NOUN
ftr-475	913	5	,	,	PUNCT
ftr-475	913	6	refinement	refinement	NOUN
ftr-475	913	7	of	of	ADP
ftr-475	913	8	what	what	PRON
ftr-475	913	9	constitutes	constitute	VERB
ftr-475	913	10	an	an	DET
ftr-475	913	11	"	"	PUNCT
ftr-475	913	12	up	up	ADP
ftr-475	913	13	-	-	PUNCT
ftr-475	913	14	front	front	NOUN
ftr-475	913	15	payment	payment	NOUN
ftr-475	913	16	"	"	PUNCT
ftr-475	913	17	is	be	AUX
ftr-475	913	18	also	also	ADV
ftr-475	913	19	necessary	necessary	ADJ
ftr-475	913	20	.	.	PUNCT
ftr-475	914	1	these	these	DET
ftr-475	914	2	points	point	NOUN
ftr-475	914	3	are	be	AUX
ftr-475	914	4	addressed	address	VERB
ftr-475	914	5	below	below	ADV
ftr-475	914	6	.	.	PUNCT
ftr-475	915	1	131	131	X
ftr-475	915	2	.	.	PUNCT
ftr-475	916	1	this	this	PRON
ftr-475	916	2	assumes	assume	VERB
ftr-475	916	3	that	that	SCONJ
ftr-475	916	4	the	the	DET
ftr-475	916	5	purchaser	purchaser	NOUN
ftr-475	916	6	would	would	AUX
ftr-475	916	7	be	be	AUX
ftr-475	916	8	able	able	ADJ
ftr-475	916	9	to	to	PART
ftr-475	916	10	shelter	shelter	VERB
ftr-475	916	11	the	the	DET
ftr-475	916	12	s23.01	s23.01	NOUN
ftr-475	916	13	with	with	ADP
ftr-475	916	14	losses	loss	NOUN
ftr-475	916	15	.	.	PUNCT
ftr-475	917	1	if	if	SCONJ
ftr-475	917	2	the	the	DET
ftr-475	917	3	payment	payment	NOUN
ftr-475	917	4	would	would	AUX
ftr-475	917	5	instead	instead	ADV
ftr-475	917	6	attract	attract	VERB
ftr-475	917	7	tax	tax	NOUN
ftr-475	917	8	liability	liability	NOUN
ftr-475	917	9	,	,	PUNCT
ftr-475	917	10	to	to	ADP
ftr-475	917	11	that	that	DET
ftr-475	917	12	extent	extent	NOUN
ftr-475	917	13	the	the	DET
ftr-475	917	14	purchaser	purchaser	NOUN
ftr-475	917	15	would	would	AUX
ftr-475	917	16	seek	seek	VERB
ftr-475	917	17	a	a	DET
ftr-475	917	18	gross	gross	ADJ
ftr-475	917	19	-	-	PUNCT
ftr-475	917	20	up	up	NOUN
ftr-475	917	21	.	.	PUNCT
ftr-475	918	1	for	for	ADP
ftr-475	918	2	example	example	NOUN
ftr-475	918	3	,	,	PUNCT
ftr-475	918	4	assuming	assume	VERB
ftr-475	918	5	the	the	DET
ftr-475	918	6	payment	payment	NOUN
ftr-475	918	7	were	be	AUX
ftr-475	918	8	taxable	taxable	ADJ
ftr-475	918	9	in	in	ADP
ftr-475	918	10	full	full	ADJ
ftr-475	918	11	in	in	ADP
ftr-475	918	12	year	year	NOUN
ftr-475	918	13	i	i	PRON
ftr-475	918	14	at	at	ADP
ftr-475	918	15	a	a	DET
ftr-475	918	16	marginal	marginal	ADJ
ftr-475	918	17	rate	rate	NOUN
ftr-475	918	18	of	of	ADP
ftr-475	918	19	35	35	NUM
ftr-475	918	20	%	%	NOUN
ftr-475	918	21	,	,	PUNCT
ftr-475	918	22	the	the	DET
ftr-475	918	23	purchaser	purchaser	NOUN
ftr-475	918	24	would	would	AUX
ftr-475	918	25	seek	seek	VERB
ftr-475	918	26	to	to	PART
ftr-475	918	27	have	have	VERB
ftr-475	918	28	the	the	DET
ftr-475	918	29	payment	payment	NOUN
ftr-475	918	30	grossed	gross	VERB
ftr-475	918	31	up	up	ADP
ftr-475	918	32	to	to	ADP
ftr-475	918	33	s35ao	s35ao	ADJ
ftr-475	918	34	.	.	PUNCT
ftr-475	919	1	132	132	NUM
ftr-475	919	2	.	.	X
ftr-475	919	3	57	57	NUM
ftr-475	919	4	fed	fed	PROPN
ftr-475	919	5	.	.	PUNCT
ftr-475	920	1	reg	reg	PROPN
ftr-475	920	2	.	.	PUNCT
ftr-475	921	1	61,298	61,298	NUM
ftr-475	921	2	(	(	PUNCT
ftr-475	921	3	1992	1992	NUM
ftr-475	921	4	)	)	PUNCT
ftr-475	921	5	.	.	PUNCT
ftr-475	922	1	19941	19941	NUM
ftr-475	922	2	florida	florida	PROPN
ftr-475	922	3	tax	tax	PROPN
ftr-475	922	4	review	review	NOUN
ftr-475	922	5	1	1	NUM
ftr-475	922	6	.	.	PUNCT
ftr-475	923	1	existence	existence	NOUN
ftr-475	923	2	,	,	PUNCT
ftr-475	923	3	timing	timing	NOUN
ftr-475	923	4	and	and	CCONJ
ftr-475	923	5	manner	manner	NOUN
ftr-475	923	6	of	of	ADP
ftr-475	923	7	income	income	NOUN
ftr-475	923	8	recognition	recognition	NOUN
ftr-475	923	9	.	.	PUNCT
ftr-475	924	1	133when	133when	ADV
ftr-475	924	2	a	a	DET
ftr-475	924	3	sponsor	sponsor	NOUN
ftr-475	924	4	makes	make	VERB
ftr-475	924	5	an	an	DET
ftr-475	924	6	up	up	ADJ
ftr-475	924	7	-	-	PUNCT
ftr-475	924	8	front	front	NOUN
ftr-475	924	9	payment	payment	NOUN
ftr-475	924	10	to	to	ADP
ftr-475	924	11	a	a	DET
ftr-475	924	12	holder	holder	NOUN
ftr-475	924	13	to	to	PART
ftr-475	924	14	accept	accept	VERB
ftr-475	924	15	ownership	ownership	NOUN
ftr-475	924	16	of	of	ADP
ftr-475	924	17	a	a	DET
ftr-475	924	18	remic	remic	ADJ
ftr-475	924	19	residual	residual	ADJ
ftr-475	924	20	interest	interest	NOUN
ftr-475	924	21	,	,	PUNCT
ftr-475	924	22	the	the	DET
ftr-475	924	23	sponsor	sponsor	NOUN
ftr-475	924	24	is	be	AUX
ftr-475	924	25	in	in	ADP
ftr-475	924	26	essence	essence	NOUN
ftr-475	924	27	making	make	VERB
ftr-475	924	28	the	the	DET
ftr-475	924	29	holder	holder	NOUN
ftr-475	924	30	whole	whole	ADJ
ftr-475	924	31	for	for	ADP
ftr-475	924	32	its	its	PRON
ftr-475	924	33	agreement	agreement	NOUN
ftr-475	924	34	to	to	PART
ftr-475	924	35	assume	assume	VERB
ftr-475	924	36	the	the	DET
ftr-475	924	37	tax	tax	NOUN
ftr-475	924	38	liabilities	liability	NOUN
ftr-475	924	39	associated	associate	VERB
ftr-475	924	40	with	with	ADP
ftr-475	924	41	ownership	ownership	NOUN
ftr-475	924	42	of	of	ADP
ftr-475	924	43	the	the	DET
ftr-475	924	44	residual	residual	ADJ
ftr-475	924	45	interest	interest	NOUN
ftr-475	924	46	.	.	PUNCT
ftr-475	925	1	from	from	ADP
ftr-475	925	2	the	the	DET
ftr-475	925	3	holder	holder	NOUN
ftr-475	925	4	's	's	PART
ftr-475	925	5	perspective	perspective	NOUN
ftr-475	925	6	,	,	PUNCT
ftr-475	925	7	the	the	DET
ftr-475	925	8	up	up	ADP
ftr-475	925	9	-	-	PUNCT
ftr-475	925	10	front	front	NOUN
ftr-475	925	11	payment	payment	NOUN
ftr-475	925	12	is	be	AUX
ftr-475	925	13	simply	simply	ADV
ftr-475	925	14	part	part	NOUN
ftr-475	925	15	of	of	ADP
ftr-475	925	16	its	its	PRON
ftr-475	925	17	overall	overall	ADJ
ftr-475	925	18	return	return	NOUN
ftr-475	925	19	on	on	ADP
ftr-475	925	20	the	the	DET
ftr-475	925	21	residual	residual	ADJ
ftr-475	925	22	interest	interest	NOUN
ftr-475	925	23	.	.	PUNCT
ftr-475	926	1	in	in	ADP
ftr-475	926	2	determining	determine	VERB
ftr-475	926	3	the	the	DET
ftr-475	926	4	tax	tax	NOUN
ftr-475	926	5	treatment	treatment	NOUN
ftr-475	926	6	of	of	ADP
ftr-475	926	7	up	up	ADP
ftr-475	926	8	-	-	PUNCT
ftr-475	926	9	front	front	NOUN
ftr-475	926	10	payments	payment	NOUN
ftr-475	926	11	,	,	PUNCT
ftr-475	926	12	the	the	DET
ftr-475	926	13	threshold	threshold	NOUN
ftr-475	926	14	issue	issue	NOUN
ftr-475	926	15	is	be	AUX
ftr-475	926	16	whether	whether	SCONJ
ftr-475	926	17	such	such	ADJ
ftr-475	926	18	payments	payment	NOUN
ftr-475	926	19	are	be	AUX
ftr-475	926	20	income	income	NOUN
ftr-475	926	21	at	at	ADV
ftr-475	926	22	all	all	ADV
ftr-475	926	23	.	.	PUNCT
ftr-475	927	1	if	if	SCONJ
ftr-475	927	2	they	they	PRON
ftr-475	927	3	are	be	AUX
ftr-475	927	4	,	,	PUNCT
ftr-475	927	5	the	the	DET
ftr-475	927	6	follow	follow	VERB
ftr-475	927	7	-	-	PUNCT
ftr-475	927	8	up	up	ADP
ftr-475	927	9	question	question	NOUN
ftr-475	927	10	is	be	AUX
ftr-475	927	11	when	when	SCONJ
ftr-475	927	12	should	should	AUX
ftr-475	927	13	the	the	DET
ftr-475	927	14	transferee	transferee	NOUN
ftr-475	927	15	recognize	recognize	VERB
ftr-475	927	16	such	such	ADJ
ftr-475	927	17	income	income	NOUN
ftr-475	927	18	-	-	PUNCT
ftr-475	927	19	in	in	NOUN
ftr-475	927	20	full	full	ADJ
ftr-475	927	21	at	at	ADP
ftr-475	927	22	the	the	DET
ftr-475	927	23	time	time	NOUN
ftr-475	927	24	of	of	ADP
ftr-475	927	25	receipt	receipt	NOUN
ftr-475	927	26	or	or	CCONJ
ftr-475	927	27	spread	spread	VERB
ftr-475	927	28	over	over	ADP
ftr-475	927	29	some	some	DET
ftr-475	927	30	period	period	NOUN
ftr-475	927	31	of	of	ADP
ftr-475	927	32	time	time	NOUN
ftr-475	927	33	?	?	PUNCT
ftr-475	928	1	a.	a.	NOUN
ftr-475	928	2	receipt	receipt	NOUN
ftr-475	928	3	of	of	ADP
ftr-475	928	4	income	income	NOUN
ftr-475	928	5	?	?	PUNCT
ftr-475	929	1	.-it	.-it	PROPN
ftr-475	929	2	may	may	AUX
ftr-475	929	3	seem	seem	VERB
ftr-475	929	4	curious	curious	ADJ
ftr-475	929	5	to	to	PART
ftr-475	929	6	even	even	ADV
ftr-475	929	7	raise	raise	VERB
ftr-475	929	8	an	an	DET
ftr-475	929	9	issue	issue	NOUN
ftr-475	929	10	whether	whether	SCONJ
ftr-475	929	11	an	an	DET
ftr-475	929	12	up	up	ADP
ftr-475	929	13	-	-	PUNCT
ftr-475	929	14	front	front	NOUN
ftr-475	929	15	payment	payment	NOUN
ftr-475	929	16	constitutes	constitute	VERB
ftr-475	929	17	income	income	NOUN
ftr-475	929	18	;	;	PUNCT
ftr-475	929	19	the	the	DET
ftr-475	929	20	bald	bald	ADJ
ftr-475	929	21	receipt	receipt	NOUN
ftr-475	929	22	of	of	ADP
ftr-475	929	23	cash	cash	NOUN
ftr-475	929	24	would	would	AUX
ftr-475	929	25	seem	seem	VERB
ftr-475	929	26	to	to	PART
ftr-475	929	27	be	be	AUX
ftr-475	929	28	the	the	DET
ftr-475	929	29	epitome	epitome	NOUN
ftr-475	929	30	of	of	ADP
ftr-475	929	31	income	income	NOUN
ftr-475	929	32	,	,	PUNCT
ftr-475	929	33	absent	absent	ADJ
ftr-475	929	34	an	an	DET
ftr-475	929	35	offsetting	offset	VERB
ftr-475	929	36	liability	liability	NOUN
ftr-475	929	37	to	to	PART
ftr-475	929	38	repay	repay	VERB
ftr-475	929	39	the	the	DET
ftr-475	929	40	cash	cash	NOUN
ftr-475	929	41	(	(	PUNCT
ftr-475	929	42	such	such	ADJ
ftr-475	929	43	as	as	ADP
ftr-475	929	44	in	in	ADP
ftr-475	929	45	a	a	DET
ftr-475	929	46	loan	loan	NOUN
ftr-475	929	47	transaction)."3	transaction)."3	NOUN
ftr-475	929	48	yet	yet	ADV
ftr-475	929	49	,	,	PUNCT
ftr-475	929	50	it	it	PRON
ftr-475	929	51	is	be	AUX
ftr-475	929	52	not	not	PART
ftr-475	929	53	entirely	entirely	ADV
ftr-475	929	54	clear	clear	ADJ
ftr-475	929	55	that	that	SCONJ
ftr-475	929	56	an	an	DET
ftr-475	929	57	up	up	ADP
ftr-475	929	58	-	-	PUNCT
ftr-475	929	59	front	front	NOUN
ftr-475	929	60	payment	payment	NOUN
ftr-475	929	61	should	should	AUX
ftr-475	929	62	be	be	AUX
ftr-475	929	63	considered	consider	VERB
ftr-475	929	64	income	income	NOUN
ftr-475	929	65	.	.	PUNCT
ftr-475	930	1	the	the	DET
ftr-475	930	2	transfer	transfer	NOUN
ftr-475	930	3	of	of	ADP
ftr-475	930	4	a	a	DET
ftr-475	930	5	residual	residual	ADJ
ftr-475	930	6	interest	interest	NOUN
ftr-475	930	7	accompanied	accompany	VERB
ftr-475	930	8	by	by	ADP
ftr-475	930	9	an	an	DET
ftr-475	930	10	up	up	ADJ
ftr-475	930	11	-	-	PUNCT
ftr-475	930	12	front	front	NOUN
ftr-475	930	13	payment	payment	NOUN
ftr-475	930	14	could	could	AUX
ftr-475	930	15	be	be	AUX
ftr-475	930	16	viewed	view	VERB
ftr-475	930	17	as	as	ADP
ftr-475	930	18	simply	simply	ADV
ftr-475	930	19	the	the	DET
ftr-475	930	20	purchase	purchase	NOUN
ftr-475	930	21	of	of	ADP
ftr-475	930	22	property	property	NOUN
ftr-475	930	23	by	by	ADP
ftr-475	930	24	the	the	DET
ftr-475	930	25	transferee	transferee	NOUN
ftr-475	930	26	and	and	CCONJ
ftr-475	930	27	any	any	DET
ftr-475	930	28	cash	cash	NOUN
ftr-475	930	29	it	it	PRON
ftr-475	930	30	receives	receive	VERB
ftr-475	930	31	would	would	AUX
ftr-475	930	32	be	be	AUX
ftr-475	930	33	merely	merely	ADV
ftr-475	930	34	an	an	DET
ftr-475	930	35	adjustment	adjustment	NOUN
ftr-475	930	36	to	to	ADP
ftr-475	930	37	the	the	DET
ftr-475	930	38	purchase	purchase	NOUN
ftr-475	930	39	price	price	NOUN
ftr-475	930	40	,	,	PUNCT
ftr-475	930	41	which	which	PRON
ftr-475	930	42	should	should	AUX
ftr-475	930	43	be	be	AUX
ftr-475	930	44	reflected	reflect	VERB
ftr-475	930	45	solely	solely	ADV
ftr-475	930	46	in	in	ADP
ftr-475	930	47	the	the	DET
ftr-475	930	48	basis	basis	NOUN
ftr-475	930	49	of	of	ADP
ftr-475	930	50	the	the	DET
ftr-475	930	51	acquired	acquire	VERB
ftr-475	930	52	property	property	NOUN
ftr-475	930	53	.	.	PUNCT
ftr-475	931	1	35	35	NUM
ftr-475	931	2	in	in	ADP
ftr-475	931	3	short	short	ADJ
ftr-475	932	1	,	,	PUNCT
ftr-475	932	2	the	the	DET
ftr-475	932	3	transferee	transferee	NOUN
ftr-475	932	4	is	be	AUX
ftr-475	932	5	acquiring	acquire	VERB
ftr-475	932	6	property	property	NOUN
ftr-475	932	7	in	in	ADP
ftr-475	932	8	exchange	exchange	NOUN
ftr-475	932	9	for	for	ADP
ftr-475	932	10	consideration	consideration	NOUN
ftr-475	932	11	and	and	CCONJ
ftr-475	932	12	such	such	DET
ftr-475	932	13	a	a	DET
ftr-475	932	14	purchase	purchase	NOUN
ftr-475	932	15	transaction	transaction	NOUN
ftr-475	932	16	should	should	AUX
ftr-475	932	17	not	not	PART
ftr-475	932	18	be	be	AUX
ftr-475	932	19	the	the	DET
ftr-475	932	20	occasion	occasion	NOUN
ftr-475	932	21	for	for	ADP
ftr-475	932	22	income	income	NOUN
ftr-475	932	23	recognition	recognition	NOUN
ftr-475	932	24	to	to	ADP
ftr-475	932	25	the	the	DET
ftr-475	932	26	buyer	buyer	NOUN
ftr-475	932	27	.	.	PUNCT
ftr-475	933	1	'36	'36	NUM
ftr-475	933	2	133	133	NUM
ftr-475	933	3	.	.	PUNCT
ftr-475	934	1	for	for	ADP
ftr-475	934	2	a	a	DET
ftr-475	934	3	discussion	discussion	NOUN
ftr-475	934	4	of	of	ADP
ftr-475	934	5	character	character	NOUN
ftr-475	934	6	issues	issue	NOUN
ftr-475	934	7	relating	relate	VERB
ftr-475	934	8	to	to	ADP
ftr-475	934	9	up	up	ADP
ftr-475	934	10	-	-	PUNCT
ftr-475	934	11	front	front	NOUN
ftr-475	934	12	payments	payment	NOUN
ftr-475	934	13	,	,	PUNCT
ftr-475	934	14	see	see	VERB
ftr-475	934	15	infra	infra	NOUN
ftr-475	934	16	part	part	NOUN
ftr-475	934	17	iv.e.2.a	iv.e.2.a	NOUN
ftr-475	934	18	.	.	PROPN
ftr-475	934	19	134	134	NUM
ftr-475	934	20	.	.	PUNCT
ftr-475	935	1	see	see	VERB
ftr-475	935	2	infra	infra	NOUN
ftr-475	935	3	note	note	VERB
ftr-475	935	4	143	143	NUM
ftr-475	935	5	.	.	PUNCT
ftr-475	935	6	135	135	NUM
ftr-475	935	7	.	.	PUNCT
ftr-475	936	1	in	in	ADP
ftr-475	936	2	essence	essence	NOUN
ftr-475	936	3	,	,	PUNCT
ftr-475	936	4	the	the	DET
ftr-475	936	5	transferee	transferee	NOUN
ftr-475	936	6	has	have	AUX
ftr-475	936	7	bought	buy	VERB
ftr-475	936	8	property	property	NOUN
ftr-475	936	9	subject	subject	NOUN
ftr-475	936	10	to	to	ADP
ftr-475	936	11	a	a	DET
ftr-475	936	12	liability	liability	NOUN
ftr-475	936	13	.	.	PUNCT
ftr-475	937	1	just	just	ADV
ftr-475	937	2	as	as	SCONJ
ftr-475	937	3	a	a	DET
ftr-475	937	4	buyer	buyer	NOUN
ftr-475	937	5	increases	increase	VERB
ftr-475	937	6	basis	basis	NOUN
ftr-475	937	7	in	in	ADP
ftr-475	937	8	purchased	purchase	VERB
ftr-475	937	9	assets	asset	NOUN
ftr-475	937	10	by	by	ADP
ftr-475	937	11	the	the	DET
ftr-475	937	12	amount	amount	NOUN
ftr-475	937	13	it	it	PRON
ftr-475	937	14	pays	pay	VERB
ftr-475	937	15	to	to	PART
ftr-475	937	16	satisfy	satisfy	VERB
ftr-475	937	17	liabilities	liability	NOUN
ftr-475	937	18	it	it	PRON
ftr-475	937	19	assumes	assume	VERB
ftr-475	937	20	in	in	ADP
ftr-475	937	21	the	the	DET
ftr-475	937	22	purchase	purchase	NOUN
ftr-475	937	23	transaction	transaction	NOUN
ftr-475	937	24	(	(	PUNCT
ftr-475	937	25	see	see	VERB
ftr-475	937	26	,	,	PUNCT
ftr-475	937	27	e.g.	e.g.	ADV
ftr-475	937	28	,	,	PUNCT
ftr-475	937	29	david	david	PROPN
ftr-475	937	30	r.	r.	PROPN
ftr-475	937	31	webb	webb	PROPN
ftr-475	937	32	co.	co.	PROPN
ftr-475	937	33	,	,	PUNCT
ftr-475	937	34	inc	inc	PROPN
ftr-475	937	35	.	.	PROPN
ftr-475	938	1	v.	v.	PROPN
ftr-475	938	2	commissioner	commissioner	PROPN
ftr-475	938	3	,	,	PUNCT
ftr-475	938	4	77	77	NUM
ftr-475	938	5	t.c	t.c	PROPN
ftr-475	938	6	.	.	PROPN
ftr-475	938	7	1134	1134	NUM
ftr-475	938	8	,	,	PUNCT
ftr-475	938	9	1137	1137	NUM
ftr-475	938	10	(	(	PUNCT
ftr-475	938	11	1981	1981	NUM
ftr-475	938	12	)	)	PUNCT
ftr-475	938	13	,	,	PUNCT
ftr-475	938	14	aff'd	aff'd	NOUN
ftr-475	938	15	,	,	PUNCT
ftr-475	938	16	708	708	NUM
ftr-475	938	17	f.2d	f.2d	SYM
ftr-475	938	18	1254	1254	NUM
ftr-475	938	19	(	(	PUNCT
ftr-475	938	20	7th	7th	ADJ
ftr-475	938	21	cir	cir	NOUN
ftr-475	938	22	.	.	PUNCT
ftr-475	938	23	1983	1983	NUM
ftr-475	938	24	)	)	PUNCT
ftr-475	938	25	)	)	PUNCT
ftr-475	939	1	,	,	PUNCT
ftr-475	939	2	so	so	ADV
ftr-475	939	3	too	too	ADV
ftr-475	939	4	the	the	DET
ftr-475	939	5	buyer	buyer	NOUN
ftr-475	939	6	should	should	AUX
ftr-475	939	7	decrease	decrease	VERB
ftr-475	939	8	its	its	PRON
ftr-475	939	9	basis	basis	NOUN
ftr-475	939	10	in	in	ADP
ftr-475	939	11	purchased	purchase	VERB
ftr-475	939	12	assets	asset	NOUN
ftr-475	939	13	by	by	ADP
ftr-475	939	14	the	the	DET
ftr-475	939	15	net	net	ADJ
ftr-475	939	16	amount	amount	NOUN
ftr-475	939	17	it	it	PRON
ftr-475	939	18	receives	receive	VERB
ftr-475	939	19	in	in	ADP
ftr-475	939	20	such	such	DET
ftr-475	939	21	a	a	DET
ftr-475	939	22	transaction	transaction	NOUN
ftr-475	939	23	as	as	ADP
ftr-475	939	24	consideration	consideration	NOUN
ftr-475	939	25	for	for	ADP
ftr-475	939	26	assuming	assume	VERB
ftr-475	939	27	such	such	ADJ
ftr-475	939	28	liabilities	liability	NOUN
ftr-475	939	29	.	.	PUNCT
ftr-475	940	1	as	as	SCONJ
ftr-475	940	2	one	one	NUM
ftr-475	940	3	commentator	commentator	NOUN
ftr-475	940	4	has	have	AUX
ftr-475	940	5	noted	note	VERB
ftr-475	940	6	,	,	PUNCT
ftr-475	940	7	"	"	PUNCT
ftr-475	940	8	it	it	PRON
ftr-475	940	9	is	be	AUX
ftr-475	940	10	counter	counter	ADJ
ftr-475	940	11	-	-	ADJ
ftr-475	940	12	intuitive	intuitive	ADJ
ftr-475	940	13	to	to	PART
ftr-475	940	14	suggest	suggest	VERB
ftr-475	940	15	that	that	SCONJ
ftr-475	940	16	the	the	DET
ftr-475	940	17	buyer	buyer	NOUN
ftr-475	940	18	has	have	VERB
ftr-475	940	19	income	income	NOUN
ftr-475	940	20	in	in	ADP
ftr-475	940	21	a	a	DET
ftr-475	940	22	purchase	purchase	NOUN
ftr-475	940	23	transaction	transaction	NOUN
ftr-475	940	24	.	.	PUNCT
ftr-475	940	25	"	"	PUNCT
ftr-475	941	1	kevin	kevin	PROPN
ftr-475	941	2	m.	m.	PROPN
ftr-475	941	3	keyes	keyes	PROPN
ftr-475	941	4	,	,	PUNCT
ftr-475	941	5	the	the	DET
ftr-475	941	6	treatment	treatment	NOUN
ftr-475	941	7	of	of	ADP
ftr-475	941	8	liabilities	liability	NOUN
ftr-475	941	9	in	in	ADP
ftr-475	941	10	taxable	taxable	ADJ
ftr-475	941	11	asset	asset	NOUN
ftr-475	941	12	acquisitions	acquisition	NOUN
ftr-475	941	13	,	,	PUNCT
ftr-475	941	14	50	50	NUM
ftr-475	941	15	inst	inst	NOUN
ftr-475	941	16	.	.	PUNCT
ftr-475	942	1	on	on	ADP
ftr-475	942	2	fed	fed	PROPN
ftr-475	942	3	.	.	PUNCT
ftr-475	943	1	tax'n	tax'n	ADP
ftr-475	943	2	§	§	PROPN
ftr-475	943	3	§	§	PROPN
ftr-475	943	4	21.02	21.02	NUM
ftr-475	943	5	,	,	PUNCT
ftr-475	943	6	21.04[2][iii	21.04[2][iii	AUX
ftr-475	943	7	]	]	X
ftr-475	943	8	(	(	PUNCT
ftr-475	943	9	1992	1992	NUM
ftr-475	943	10	)	)	PUNCT
ftr-475	943	11	.	.	PUNCT
ftr-475	944	1	the	the	DET
ftr-475	944	2	problems	problem	NOUN
ftr-475	944	3	with	with	ADP
ftr-475	944	4	viewing	view	VERB
ftr-475	944	5	the	the	DET
ftr-475	944	6	acquisition	acquisition	NOUN
ftr-475	944	7	of	of	ADP
ftr-475	944	8	a	a	DET
ftr-475	944	9	residual	residual	ADJ
ftr-475	944	10	interest	interest	NOUN
ftr-475	944	11	as	as	ADP
ftr-475	944	12	an	an	DET
ftr-475	944	13	acquisition	acquisition	NOUN
ftr-475	944	14	of	of	ADP
ftr-475	944	15	property	property	NOUN
ftr-475	944	16	subject	subject	NOUN
ftr-475	944	17	to	to	ADP
ftr-475	944	18	a	a	DET
ftr-475	944	19	liability	liability	NOUN
ftr-475	944	20	are	be	AUX
ftr-475	944	21	discussed	discuss	VERB
ftr-475	944	22	below	below	ADP
ftr-475	944	23	in	in	ADP
ftr-475	944	24	part	part	NOUN
ftr-475	944	25	iv.c.2.a	iv.c.2.a	NOUN
ftr-475	944	26	.	.	PUNCT
ftr-475	945	1	136	136	NUM
ftr-475	945	2	.	.	PUNCT
ftr-475	946	1	an	an	DET
ftr-475	946	2	up	up	ADP
ftr-475	946	3	-	-	PUNCT
ftr-475	946	4	front	front	NOUN
ftr-475	946	5	payment	payment	NOUN
ftr-475	946	6	made	make	VERB
ftr-475	946	7	to	to	ADP
ftr-475	946	8	the	the	DET
ftr-475	946	9	transferee	transferee	NOUN
ftr-475	946	10	of	of	ADP
ftr-475	946	11	a	a	DET
ftr-475	946	12	residual	residual	ADJ
ftr-475	946	13	interest	interest	NOUN
ftr-475	946	14	has	have	VERB
ftr-475	946	15	some	some	DET
ftr-475	946	16	similarities	similarity	NOUN
ftr-475	946	17	to	to	ADP
ftr-475	946	18	the	the	DET
ftr-475	946	19	assumption	assumption	NOUN
ftr-475	946	20	by	by	ADP
ftr-475	946	21	a	a	DET
ftr-475	946	22	buyer	buyer	NOUN
ftr-475	946	23	of	of	ADP
ftr-475	946	24	assets	asset	NOUN
ftr-475	946	25	of	of	ADP
ftr-475	946	26	contingent	contingent	ADJ
ftr-475	946	27	liabilities	liability	NOUN
ftr-475	946	28	of	of	ADP
ftr-475	946	29	the	the	DET
ftr-475	946	30	seller	seller	NOUN
ftr-475	946	31	.	.	PUNCT
ftr-475	947	1	in	in	ADP
ftr-475	947	2	any	any	DET
ftr-475	947	3	such	such	ADJ
ftr-475	947	4	asset	asset	NOUN
ftr-475	947	5	sale	sale	NOUN
ftr-475	947	6	,	,	PUNCT
ftr-475	947	7	one	one	PRON
ftr-475	947	8	can	can	AUX
ftr-475	947	9	bifurcate	bifurcate	VERB
ftr-475	947	10	the	the	DET
ftr-475	947	11	transaction	transaction	NOUN
ftr-475	947	12	and	and	CCONJ
ftr-475	947	13	view	view	VERB
ftr-475	947	14	some	some	DET
ftr-475	947	15	portion	portion	NOUN
ftr-475	947	16	of	of	ADP
ftr-475	947	17	the	the	DET
ftr-475	947	18	property	property	NOUN
ftr-475	947	19	transferred	transfer	VERB
ftr-475	947	20	to	to	ADP
ftr-475	947	21	the	the	DET
ftr-475	947	22	buyer	buyer	NOUN
ftr-475	947	23	as	as	ADP
ftr-475	947	24	an	an	DET
ftr-475	947	25	up	up	ADP
ftr-475	947	26	-	-	PUNCT
ftr-475	947	27	front	front	NOUN
ftr-475	947	28	payment	payment	NOUN
ftr-475	947	29	for	for	ADP
ftr-475	947	30	the	the	DET
ftr-475	947	31	buyer	buyer	NOUN
ftr-475	947	32	's	's	PART
ftr-475	947	33	agreement	agreement	NOUN
ftr-475	947	34	to	to	PART
ftr-475	947	35	assume	assume	VERB
ftr-475	947	36	the	the	DET
ftr-475	947	37	liabilities	liability	NOUN
ftr-475	947	38	.	.	PUNCT
ftr-475	948	1	cf	cf	NOUN
ftr-475	948	2	.	.	PUNCT
ftr-475	949	1	michael	michael	PROPN
ftr-475	949	2	l.	l.	PROPN
ftr-475	949	3	schler	schler	PROPN
ftr-475	949	4	,	,	PUNCT
ftr-475	949	5	sales	sale	NOUN
ftr-475	949	6	of	of	ADP
ftr-475	949	7	assets	asset	NOUN
ftr-475	949	8	after	after	ADP
ftr-475	949	9	tax	tax	NOUN
ftr-475	949	10	reform	reform	NOUN
ftr-475	949	11	:	:	PUNCT
ftr-475	949	12	section	section	NOUN
ftr-475	949	13	1060	1060	NUM
ftr-475	949	14	,	,	PUNCT
ftr-475	949	15	section	section	NOUN
ftr-475	949	16	338(h)(10	338(h)(10	NUM
ftr-475	949	17	)	)	PUNCT
ftr-475	949	18	,	,	PUNCT
ftr-475	949	19	and	and	CCONJ
ftr-475	949	20	more	more	ADJ
ftr-475	949	21	,	,	PUNCT
ftr-475	949	22	43	43	NUM
ftr-475	949	23	tax	tax	NOUN
ftr-475	949	24	l.	l.	PROPN
ftr-475	949	25	rev	rev	PROPN
ftr-475	949	26	.	.	PROPN
ftr-475	949	27	605	605	NUM
ftr-475	949	28	,	,	PUNCT
ftr-475	949	29	672	672	NUM
ftr-475	949	30	-	-	SYM
ftr-475	949	31	73	73	NUM
ftr-475	949	32	(	(	PUNCT
ftr-475	949	33	1988	1988	NUM
ftr-475	949	34	)	)	PUNCT
ftr-475	949	35	(	(	PUNCT
ftr-475	949	36	making	make	VERB
ftr-475	949	37	a	a	DET
ftr-475	949	38	similar	similar	ADJ
ftr-475	949	39	point	point	NOUN
ftr-475	949	40	)	)	PUNCT
ftr-475	949	41	.	.	PUNCT
ftr-475	950	1	however	however	ADV
ftr-475	950	2	,	,	PUNCT
ftr-475	950	3	the	the	DET
ftr-475	950	4	state	state	NOUN
ftr-475	950	5	of	of	ADP
ftr-475	950	6	the	the	DET
ftr-475	950	7	law	law	NOUN
ftr-475	950	8	on	on	ADP
ftr-475	950	9	the	the	DET
ftr-475	950	10	assumption	assumption	NOUN
ftr-475	950	11	of	of	ADP
ftr-475	950	12	contingent	contingent	ADJ
ftr-475	950	13	liabilities	liability	NOUN
ftr-475	950	14	is	be	AUX
ftr-475	950	15	itself	itself	PRON
ftr-475	950	16	confused	confused	ADJ
ftr-475	950	17	and	and	CCONJ
ftr-475	950	18	chaotic	chaotic	ADJ
ftr-475	950	19	,	,	PUNCT
ftr-475	950	20	and	and	CCONJ
ftr-475	950	21	provides	provide	VERB
ftr-475	950	22	no	no	DET
ftr-475	950	23	firm	firm	ADJ
ftr-475	950	24	star	star	NOUN
ftr-475	950	25	to	to	PART
ftr-475	950	26	steer	steer	VERB
ftr-475	950	27	by	by	ADP
ftr-475	950	28	.	.	PUNCT
ftr-475	951	1	see	see	VERB
ftr-475	951	2	generally	generally	ADV
ftr-475	951	3	alfred	alfred	PROPN
ftr-475	951	4	d.	d.	PROPN
ftr-475	951	5	youngwood	youngwood	PROPN
ftr-475	951	6	,	,	PUNCT
ftr-475	951	7	the	the	DET
ftr-475	951	8	tax	tax	NOUN
ftr-475	951	9	treatment	treatment	NOUN
ftr-475	951	10	of	of	ADP
ftr-475	951	11	contingent	contingent	ADJ
ftr-475	951	12	liabilities	liability	NOUN
ftr-475	951	13	in	in	ADP
ftr-475	951	14	taxable	taxable	ADJ
ftr-475	951	15	asset	asset	NOUN
ftr-475	951	16	acquisitions	acquisition	NOUN
ftr-475	951	17	,	,	PUNCT
ftr-475	951	18	44	44	NUM
ftr-475	951	19	tax	tax	NOUN
ftr-475	951	20	law	law	NOUN
ftr-475	951	21	.	.	PUNCT
ftr-475	952	1	765	765	NUM
ftr-475	952	2	(	(	PUNCT
ftr-475	952	3	1991	1991	NUM
ftr-475	952	4	)	)	PUNCT
ftr-475	952	5	(	(	PUNCT
ftr-475	952	6	describing	describe	VERB
ftr-475	952	7	[	[	X
ftr-475	952	8	vol	vol	NOUN
ftr-475	952	9	2:4	2:4	NUM
ftr-475	952	10	tax	tax	NOUN
ftr-475	952	11	aspects	aspect	NOUN
ftr-475	952	12	of	of	ADP
ftr-475	952	13	remic	remic	ADJ
ftr-475	952	14	residual	residual	ADJ
ftr-475	952	15	interests	interest	NOUN
ftr-475	952	16	an	an	DET
ftr-475	952	17	instructive	instructive	ADJ
ftr-475	952	18	example	example	NOUN
ftr-475	952	19	of	of	ADP
ftr-475	952	20	this	this	DET
ftr-475	952	21	analysis	analysis	NOUN
ftr-475	952	22	is	be	AUX
ftr-475	952	23	the	the	DET
ftr-475	952	24	case	case	NOUN
ftr-475	952	25	of	of	ADP
ftr-475	952	26	commissioner	commissioner	NOUN
ftr-475	952	27	v.	v.	PROPN
ftr-475	952	28	oxford	oxford	PROPN
ftr-475	952	29	paper	paper	PROPN
ftr-475	952	30	co.	co.	PROPN
ftr-475	952	31	,137	,137	PUNCT
ftr-475	952	32	in	in	ADP
ftr-475	952	33	which	which	PRON
ftr-475	952	34	a	a	DET
ftr-475	952	35	lessee	lessee	NOUN
ftr-475	952	36	in	in	ADP
ftr-475	952	37	ailing	ail	VERB
ftr-475	952	38	financial	financial	ADJ
ftr-475	952	39	condition	condition	NOUN
ftr-475	952	40	assigned	assign	VERB
ftr-475	952	41	its	its	PRON
ftr-475	952	42	lease	lease	NOUN
ftr-475	952	43	to	to	ADP
ftr-475	952	44	the	the	DET
ftr-475	952	45	taxpayer	taxpayer	NOUN
ftr-475	952	46	.	.	PUNCT
ftr-475	953	1	the	the	DET
ftr-475	953	2	taxpayer	taxpayer	NOUN
ftr-475	953	3	assumed	assume	VERB
ftr-475	953	4	the	the	DET
ftr-475	953	5	lessee	lessee	NOUN
ftr-475	953	6	's	's	PART
ftr-475	953	7	rent	rent	NOUN
ftr-475	953	8	obligations	obligation	NOUN
ftr-475	953	9	under	under	ADP
ftr-475	953	10	the	the	DET
ftr-475	953	11	lease	lease	NOUN
ftr-475	953	12	.	.	PUNCT
ftr-475	954	1	as	as	ADP
ftr-475	954	2	consideration	consideration	NOUN
ftr-475	954	3	for	for	ADP
ftr-475	954	4	this	this	DET
ftr-475	954	5	assumption	assumption	NOUN
ftr-475	954	6	,	,	PUNCT
ftr-475	954	7	the	the	DET
ftr-475	954	8	lessee	lessee	NOUN
ftr-475	954	9	paid	pay	VERB
ftr-475	954	10	the	the	DET
ftr-475	954	11	taxpayer	taxpayer	NOUN
ftr-475	954	12	$	$	SYM
ftr-475	954	13	100,000	100,000	NUM
ftr-475	954	14	in	in	ADP
ftr-475	954	15	cash	cash	NOUN
ftr-475	954	16	,	,	PUNCT
ftr-475	954	17	some	some	DET
ftr-475	954	18	stock	stock	NOUN
ftr-475	954	19	,	,	PUNCT
ftr-475	954	20	and	and	CCONJ
ftr-475	954	21	a	a	DET
ftr-475	954	22	plant	plant	NOUN
ftr-475	954	23	worth	worth	ADJ
ftr-475	954	24	$	$	SYM
ftr-475	954	25	350,000	350,000	NUM
ftr-475	954	26	.	.	PUNCT
ftr-475	955	1	the	the	DET
ftr-475	955	2	court	court	NOUN
ftr-475	955	3	held	hold	VERB
ftr-475	955	4	that	that	SCONJ
ftr-475	955	5	the	the	DET
ftr-475	955	6	transaction	transaction	NOUN
ftr-475	955	7	was	be	AUX
ftr-475	955	8	in	in	ADP
ftr-475	955	9	reality	reality	NOUN
ftr-475	955	10	a	a	DET
ftr-475	955	11	purchase	purchase	NOUN
ftr-475	955	12	of	of	ADP
ftr-475	955	13	property	property	NOUN
ftr-475	955	14	by	by	ADP
ftr-475	955	15	the	the	DET
ftr-475	955	16	taxpayer	taxpayer	NOUN
ftr-475	955	17	(	(	PUNCT
ftr-475	955	18	the	the	DET
ftr-475	955	19	plant	plant	NOUN
ftr-475	955	20	and	and	CCONJ
ftr-475	955	21	the	the	DET
ftr-475	955	22	stock	stock	NOUN
ftr-475	955	23	)	)	PUNCT
ftr-475	955	24	in	in	ADP
ftr-475	955	25	exchange	exchange	NOUN
ftr-475	955	26	for	for	ADP
ftr-475	955	27	the	the	DET
ftr-475	955	28	taxpayer	taxpayer	NOUN
ftr-475	955	29	's	's	PART
ftr-475	955	30	agreement	agreement	NOUN
ftr-475	955	31	to	to	PART
ftr-475	955	32	assume	assume	VERB
ftr-475	955	33	the	the	DET
ftr-475	955	34	lessee	lessee	NOUN
ftr-475	955	35	's	's	PART
ftr-475	955	36	liabilities	liability	NOUN
ftr-475	955	37	.	.	PUNCT
ftr-475	956	1	neither	neither	CCONJ
ftr-475	956	2	the	the	DET
ftr-475	956	3	cash	cash	NOUN
ftr-475	956	4	nor	nor	CCONJ
ftr-475	956	5	any	any	PRON
ftr-475	956	6	of	of	ADP
ftr-475	956	7	the	the	DET
ftr-475	956	8	property	property	NOUN
ftr-475	956	9	received	receive	VERB
ftr-475	956	10	was	be	AUX
ftr-475	956	11	includible	includible	ADJ
ftr-475	956	12	in	in	ADP
ftr-475	956	13	the	the	DET
ftr-475	956	14	taxpayer	taxpayer	NOUN
ftr-475	956	15	's	's	PART
ftr-475	956	16	income	income	NOUN
ftr-475	956	17	,	,	PUNCT
ftr-475	956	18	but	but	CCONJ
ftr-475	956	19	rather	rather	ADV
ftr-475	956	20	the	the	DET
ftr-475	956	21	court	court	NOUN
ftr-475	956	22	held	hold	VERB
ftr-475	956	23	that	that	SCONJ
ftr-475	956	24	the	the	DET
ftr-475	956	25	taxpayer	taxpayer	NOUN
ftr-475	956	26	should	should	AUX
ftr-475	956	27	take	take	VERB
ftr-475	956	28	a	a	DET
ftr-475	956	29	cost	cost	NOUN
ftr-475	956	30	basis	basis	NOUN
ftr-475	956	31	in	in	ADP
ftr-475	956	32	the	the	DET
ftr-475	956	33	property	property	NOUN
ftr-475	956	34	received	receive	VERB
ftr-475	956	35	equal	equal	ADJ
ftr-475	956	36	to	to	ADP
ftr-475	956	37	the	the	DET
ftr-475	956	38	value	value	NOUN
ftr-475	956	39	of	of	ADP
ftr-475	956	40	liabilities	liability	NOUN
ftr-475	956	41	assumed	assume	VERB
ftr-475	956	42	less	less	ADJ
ftr-475	956	43	the	the	DET
ftr-475	956	44	cash	cash	NOUN
ftr-475	956	45	received	receive	VERB
ftr-475	956	46	.	.	PUNCT
ftr-475	956	47	"	"	PUNCT
ftr-475	957	1	this	this	DET
ftr-475	957	2	approach	approach	NOUN
ftr-475	957	3	was	be	AUX
ftr-475	957	4	also	also	ADV
ftr-475	957	5	taken	take	VERB
ftr-475	957	6	in	in	ADP
ftr-475	957	7	revenue	revenue	NOUN
ftr-475	957	8	ruling	rule	VERB
ftr-475	957	9	55	55	NUM
ftr-475	957	10	-	-	PUNCT
ftr-475	957	11	675,"39	675,"39	NOUN
ftr-475	957	12	in	in	ADP
ftr-475	957	13	which	which	PRON
ftr-475	957	14	the	the	DET
ftr-475	957	15	service	service	NOUN
ftr-475	957	16	clarified	clarify	VERB
ftr-475	957	17	that	that	SCONJ
ftr-475	957	18	cost	cost	NOUN
ftr-475	957	19	should	should	AUX
ftr-475	957	20	not	not	PART
ftr-475	957	21	include	include	VERB
ftr-475	957	22	assumed	assume	VERB
ftr-475	957	23	liabilities	liability	NOUN
ftr-475	957	24	that	that	PRON
ftr-475	957	25	are	be	AUX
ftr-475	957	26	so	so	ADV
ftr-475	957	27	contingent	contingent	ADJ
ftr-475	957	28	and	and	CCONJ
ftr-475	957	29	indefinite	indefinite	ADJ
ftr-475	957	30	in	in	ADP
ftr-475	957	31	nature	nature	NOUN
ftr-475	957	32	that	that	SCONJ
ftr-475	957	33	they	they	PRON
ftr-475	957	34	are	be	AUX
ftr-475	957	35	not	not	PART
ftr-475	957	36	susceptible	susceptible	ADJ
ftr-475	957	37	to	to	ADP
ftr-475	957	38	present	present	ADJ
ftr-475	957	39	valuation	valuation	NOUN
ftr-475	957	40	.	.	PUNCT
ftr-475	958	1	the	the	DET
ftr-475	958	2	analogy	analogy	NOUN
ftr-475	958	3	to	to	ADP
ftr-475	958	4	oxford	oxford	PROPN
ftr-475	958	5	paper	paper	NOUN
ftr-475	958	6	and	and	CCONJ
ftr-475	958	7	revenue	revenue	NOUN
ftr-475	958	8	ruling	rule	VERB
ftr-475	958	9	55	55	NUM
ftr-475	958	10	-	-	SYM
ftr-475	958	11	675	675	NUM
ftr-475	958	12	,	,	PUNCT
ftr-475	958	13	however	however	ADV
ftr-475	958	14	,	,	PUNCT
ftr-475	958	15	is	be	AUX
ftr-475	958	16	not	not	PART
ftr-475	958	17	a	a	DET
ftr-475	958	18	perfect	perfect	ADJ
ftr-475	958	19	one	one	NUM
ftr-475	958	20	.	.	PUNCT
ftr-475	959	1	in	in	ADP
ftr-475	959	2	those	those	DET
ftr-475	959	3	cases	case	NOUN
ftr-475	959	4	,	,	PUNCT
ftr-475	959	5	the	the	DET
ftr-475	959	6	taxpayer	taxpayer	NOUN
ftr-475	959	7	acquired	acquire	VERB
ftr-475	959	8	items	item	NOUN
ftr-475	959	9	of	of	ADP
ftr-475	959	10	property	property	NOUN
ftr-475	959	11	in	in	ADP
ftr-475	959	12	addition	addition	NOUN
ftr-475	959	13	to	to	ADP
ftr-475	959	14	receiving	receive	VERB
ftr-475	959	15	a	a	DET
ftr-475	959	16	payment	payment	NOUN
ftr-475	959	17	of	of	ADP
ftr-475	959	18	cash	cash	NOUN
ftr-475	959	19	,	,	PUNCT
ftr-475	959	20	and	and	CCONJ
ftr-475	959	21	separate	separate	ADJ
ftr-475	959	22	from	from	ADP
ftr-475	959	23	such	such	ADJ
ftr-475	959	24	items	item	NOUN
ftr-475	959	25	were	be	AUX
ftr-475	959	26	certain	certain	ADJ
ftr-475	959	27	liabilities	liability	NOUN
ftr-475	959	28	of	of	ADP
ftr-475	959	29	the	the	DET
ftr-475	959	30	seller	seller	NOUN
ftr-475	959	31	that	that	PRON
ftr-475	959	32	the	the	DET
ftr-475	959	33	buyer	buyer	NOUN
ftr-475	959	34	agreed	agree	VERB
ftr-475	959	35	to	to	PART
ftr-475	959	36	assume	assume	VERB
ftr-475	959	37	.	.	PUNCT
ftr-475	960	1	the	the	DET
ftr-475	960	2	case	case	NOUN
ftr-475	960	3	is	be	AUX
ftr-475	960	4	different	different	ADJ
ftr-475	960	5	with	with	ADP
ftr-475	960	6	respect	respect	NOUN
ftr-475	960	7	to	to	ADP
ftr-475	960	8	residual	residual	ADJ
ftr-475	960	9	interests	interest	NOUN
ftr-475	960	10	.	.	PUNCT
ftr-475	961	1	while	while	SCONJ
ftr-475	961	2	it	it	PRON
ftr-475	961	3	probably	probably	ADV
ftr-475	961	4	requires	require	VERB
ftr-475	961	5	no	no	DET
ftr-475	961	6	great	great	ADJ
ftr-475	961	7	leap	leap	NOUN
ftr-475	961	8	of	of	ADP
ftr-475	961	9	faith	faith	NOUN
ftr-475	961	10	to	to	PART
ftr-475	961	11	conclude	conclude	VERB
ftr-475	961	12	that	that	SCONJ
ftr-475	961	13	the	the	DET
ftr-475	961	14	residual	residual	ADJ
ftr-475	961	15	interest	interest	NOUN
ftr-475	961	16	is	be	AUX
ftr-475	961	17	property,"o	property,"o	ADJ
ftr-475	961	18	there	there	PRON
ftr-475	961	19	are	be	VERB
ftr-475	961	20	no	no	DET
ftr-475	961	21	direct	direct	ADJ
ftr-475	961	22	liabilities	liability	NOUN
ftr-475	961	23	of	of	ADP
ftr-475	961	24	the	the	DET
ftr-475	961	25	transferor	transferor	NOUN
ftr-475	961	26	that	that	PRON
ftr-475	961	27	the	the	DET
ftr-475	961	28	transferee	transferee	NOUN
ftr-475	961	29	is	be	AUX
ftr-475	961	30	assuming	assume	VERB
ftr-475	961	31	as	as	ADP
ftr-475	961	32	the	the	DET
ftr-475	961	33	cost	cost	NOUN
ftr-475	961	34	of	of	ADP
ftr-475	961	35	the	the	DET
ftr-475	961	36	residual	residual	ADJ
ftr-475	961	37	interest	interest	NOUN
ftr-475	961	38	.	.	PUNCT
ftr-475	962	1	rather	rather	ADV
ftr-475	962	2	,	,	PUNCT
ftr-475	962	3	the	the	DET
ftr-475	962	4	liabilities	liability	NOUN
ftr-475	962	5	at	at	ADP
ftr-475	962	6	issue	issue	NOUN
ftr-475	962	7	are	be	AUX
ftr-475	962	8	tax	tax	NOUN
ftr-475	962	9	liabilities	liability	NOUN
ftr-475	962	10	of	of	ADP
ftr-475	962	11	the	the	DET
ftr-475	962	12	transferee	transferee	NOUN
ftr-475	962	13	that	that	PRON
ftr-475	962	14	arise	arise	VERB
ftr-475	962	15	after	after	ADP
ftr-475	962	16	the	the	DET
ftr-475	962	17	sale	sale	NOUN
ftr-475	962	18	as	as	ADP
ftr-475	962	19	a	a	DET
ftr-475	962	20	result	result	NOUN
ftr-475	962	21	of	of	ADP
ftr-475	962	22	phantom	phantom	ADJ
ftr-475	962	23	income	income	NOUN
ftr-475	962	24	that	that	PRON
ftr-475	962	25	is	be	AUX
ftr-475	962	26	generated	generate	VERB
ftr-475	962	27	by	by	ADP
ftr-475	962	28	the	the	DET
ftr-475	962	29	residual	residual	ADJ
ftr-475	962	30	interest	interest	NOUN
ftr-475	962	31	after	after	ADP
ftr-475	962	32	the	the	DET
ftr-475	962	33	sale	sale	NOUN
ftr-475	962	34	.	.	PUNCT
ftr-475	963	1	in	in	ADP
ftr-475	963	2	short	short	ADJ
ftr-475	963	3	,	,	PUNCT
ftr-475	963	4	it	it	PRON
ftr-475	963	5	is	be	AUX
ftr-475	963	6	as	as	SCONJ
ftr-475	963	7	if	if	SCONJ
ftr-475	963	8	the	the	DET
ftr-475	963	9	transaction	transaction	NOUN
ftr-475	963	10	in	in	ADP
ftr-475	963	11	oxford	oxford	PROPN
ftr-475	963	12	paper	paper	NOUN
ftr-475	963	13	consisted	consist	VERB
ftr-475	963	14	simply	simply	ADV
ftr-475	963	15	of	of	ADP
ftr-475	963	16	the	the	DET
ftr-475	963	17	lessee	lessee	NOUN
ftr-475	963	18	giving	give	VERB
ftr-475	963	19	the	the	DET
ftr-475	963	20	plant	plant	NOUN
ftr-475	963	21	plus	plus	CCONJ
ftr-475	963	22	the	the	DET
ftr-475	963	23	cash	cash	NOUN
ftr-475	963	24	to	to	ADP
ftr-475	963	25	the	the	DET
ftr-475	963	26	taxpayer	taxpayer	NOUN
ftr-475	963	27	,	,	PUNCT
ftr-475	963	28	and	and	CCONJ
ftr-475	963	29	by	by	ADP
ftr-475	963	30	virtue	virtue	NOUN
ftr-475	963	31	of	of	ADP
ftr-475	963	32	being	be	AUX
ftr-475	963	33	the	the	DET
ftr-475	963	34	owner	owner	NOUN
ftr-475	963	35	of	of	ADP
ftr-475	963	36	the	the	DET
ftr-475	963	37	plant	plant	NOUN
ftr-475	963	38	,	,	PUNCT
ftr-475	963	39	the	the	DET
ftr-475	963	40	taxpayer	taxpayer	NOUN
ftr-475	963	41	thereby	thereby	ADV
ftr-475	963	42	became	become	VERB
ftr-475	963	43	subject	subject	ADJ
ftr-475	963	44	to	to	ADP
ftr-475	963	45	future	future	ADJ
ftr-475	963	46	tax	tax	NOUN
ftr-475	963	47	assessments	assessment	NOUN
ftr-475	963	48	that	that	PRON
ftr-475	963	49	exceed	exceed	VERB
ftr-475	963	50	the	the	DET
ftr-475	963	51	value	value	NOUN
ftr-475	963	52	of	of	ADP
ftr-475	963	53	the	the	DET
ftr-475	963	54	plant	plant	NOUN
ftr-475	963	55	.	.	PUNCT
ftr-475	964	1	one	one	PRON
ftr-475	964	2	can	can	AUX
ftr-475	964	3	still	still	ADV
ftr-475	964	4	argue	argue	VERB
ftr-475	964	5	that	that	SCONJ
ftr-475	964	6	such	such	DET
ftr-475	964	7	a	a	DET
ftr-475	964	8	transaction	transaction	NOUN
ftr-475	964	9	is	be	AUX
ftr-475	964	10	an	an	DET
ftr-475	964	11	asset	asset	NOUN
ftr-475	964	12	acquisition	acquisition	NOUN
ftr-475	964	13	and	and	CCONJ
ftr-475	964	14	the	the	DET
ftr-475	964	15	up	up	ADJ
ftr-475	964	16	-	-	PUNCT
ftr-475	964	17	front	front	NOUN
ftr-475	964	18	payment	payment	NOUN
ftr-475	964	19	is	be	AUX
ftr-475	964	20	not	not	PART
ftr-475	964	21	income	income	NOUN
ftr-475	964	22	to	to	ADP
ftr-475	964	23	the	the	DET
ftr-475	964	24	purchaser	purchaser	NOUN
ftr-475	964	25	,	,	PUNCT
ftr-475	964	26	but	but	CCONJ
ftr-475	964	27	admittedly	admittedly	ADV
ftr-475	964	28	that	that	PRON
ftr-475	964	29	is	be	AUX
ftr-475	964	30	a	a	DET
ftr-475	964	31	different	different	ADJ
ftr-475	964	32	transaction	transaction	NOUN
ftr-475	964	33	than	than	ADP
ftr-475	964	34	that	that	PRON
ftr-475	964	35	at	at	ADP
ftr-475	964	36	issue	issue	NOUN
ftr-475	964	37	in	in	ADP
ftr-475	964	38	oxford	oxford	PROPN
ftr-475	964	39	paper	paper	NOUN
ftr-475	964	40	the	the	DET
ftr-475	964	41	relevant	relevant	ADJ
ftr-475	964	42	authorities	authority	NOUN
ftr-475	964	43	and	and	CCONJ
ftr-475	964	44	addressing	address	VERB
ftr-475	964	45	the	the	DET
ftr-475	964	46	tax	tax	NOUN
ftr-475	964	47	issues	issue	NOUN
ftr-475	964	48	involved	involve	VERB
ftr-475	964	49	)	)	PUNCT
ftr-475	964	50	;	;	PUNCT
ftr-475	964	51	new	new	PROPN
ftr-475	964	52	york	york	PROPN
ftr-475	964	53	state	state	PROPN
ftr-475	964	54	bar	bar	PROPN
ftr-475	964	55	ass'n	ass'n	PROPN
ftr-475	964	56	,	,	PUNCT
ftr-475	964	57	comm	comm	NOUN
ftr-475	964	58	.	.	PUNCT
ftr-475	965	1	on	on	ADP
ftr-475	965	2	alternative	alternative	ADJ
ftr-475	965	3	minimum	minimum	ADJ
ftr-475	965	4	tax	tax	NOUN
ftr-475	965	5	,	,	PUNCT
ftr-475	965	6	report	report	NOUN
ftr-475	965	7	on	on	ADP
ftr-475	965	8	the	the	DET
ftr-475	965	9	federal	federal	ADJ
ftr-475	965	10	income	income	NOUN
ftr-475	965	11	tax	tax	NOUN
ftr-475	965	12	treatment	treatment	NOUN
ftr-475	965	13	of	of	ADP
ftr-475	965	14	contingent	contingent	ADJ
ftr-475	965	15	liabilities	liability	NOUN
ftr-475	965	16	in	in	ADP
ftr-475	965	17	taxable	taxable	ADJ
ftr-475	965	18	asset	asset	NOUN
ftr-475	965	19	acquisition	acquisition	NOUN
ftr-475	965	20	transactions	transaction	NOUN
ftr-475	965	21	,	,	PUNCT
ftr-475	965	22	49	49	NUM
ftr-475	965	23	tax	tax	NOUN
ftr-475	965	24	notes	note	NOUN
ftr-475	965	25	883	883	NUM
ftr-475	965	26	(	(	PUNCT
ftr-475	965	27	nov	nov	PROPN
ftr-475	965	28	.	.	PROPN
ftr-475	965	29	19	19	NUM
ftr-475	965	30	.	.	NOUN
ftr-475	965	31	1990	1990	NUM
ftr-475	965	32	)	)	PUNCT
ftr-475	965	33	(	(	PUNCT
ftr-475	965	34	same	same	ADJ
ftr-475	965	35	)	)	PUNCT
ftr-475	965	36	.	.	PUNCT
ftr-475	966	1	137	137	NUM
ftr-475	966	2	.	.	PUNCT
ftr-475	967	1	194	194	NUM
ftr-475	967	2	f.2d	f.2d	SYM
ftr-475	967	3	190	190	NUM
ftr-475	967	4	(	(	PUNCT
ftr-475	967	5	2d	2d	NUM
ftr-475	967	6	cir	cir	NOUN
ftr-475	967	7	.	.	PROPN
ftr-475	967	8	1952	1952	NUM
ftr-475	967	9	)	)	PUNCT
ftr-475	967	10	.	.	PUNCT
ftr-475	968	1	138	138	NUM
ftr-475	968	2	.	.	PUNCT
ftr-475	969	1	a	a	DET
ftr-475	969	2	fuller	full	ADJ
ftr-475	969	3	discussion	discussion	NOUN
ftr-475	969	4	of	of	ADP
ftr-475	969	5	oxford	oxford	PROPN
ftr-475	969	6	paper	paper	NOUN
ftr-475	969	7	and	and	CCONJ
ftr-475	969	8	related	relate	VERB
ftr-475	969	9	authorities	authority	NOUN
ftr-475	969	10	can	can	AUX
ftr-475	969	11	be	be	AUX
ftr-475	969	12	found	find	VERB
ftr-475	969	13	in	in	ADP
ftr-475	969	14	william	william	PROPN
ftr-475	969	15	b.	b.	PROPN
ftr-475	969	16	landis	landis	PROPN
ftr-475	969	17	,	,	PUNCT
ftr-475	969	18	liabilities	liability	NOUN
ftr-475	969	19	and	and	CCONJ
ftr-475	969	20	purchase	purchase	NOUN
ftr-475	969	21	price	price	NOUN
ftr-475	969	22	,	,	PUNCT
ftr-475	969	23	27	27	NUM
ftr-475	969	24	tax	tax	NOUN
ftr-475	969	25	law	law	NOUN
ftr-475	969	26	.	.	PUNCT
ftr-475	970	1	67	67	NUM
ftr-475	970	2	,	,	PUNCT
ftr-475	970	3	72	72	NUM
ftr-475	970	4	-	-	SYM
ftr-475	970	5	74	74	NUM
ftr-475	970	6	(	(	PUNCT
ftr-475	970	7	1973	1973	NUM
ftr-475	970	8	)	)	PUNCT
ftr-475	970	9	.	.	PUNCT
ftr-475	971	1	139	139	NUM
ftr-475	971	2	.	.	X
ftr-475	971	3	1955	1955	NUM
ftr-475	971	4	-	-	SYM
ftr-475	971	5	2	2	NUM
ftr-475	971	6	c.b	c.b	PROPN
ftr-475	971	7	.	.	PROPN
ftr-475	971	8	567	567	NUM
ftr-475	971	9	.	.	NOUN
ftr-475	971	10	140	140	NUM
ftr-475	971	11	.	.	PUNCT
ftr-475	972	1	for	for	ADP
ftr-475	972	2	a	a	DET
ftr-475	972	3	discussion	discussion	NOUN
ftr-475	972	4	of	of	ADP
ftr-475	972	5	the	the	DET
ftr-475	972	6	status	status	NOUN
ftr-475	972	7	of	of	ADP
ftr-475	972	8	residual	residual	ADJ
ftr-475	972	9	interest	interest	NOUN
ftr-475	972	10	as	as	ADP
ftr-475	972	11	property	property	NOUN
ftr-475	972	12	,	,	PUNCT
ftr-475	972	13	see	see	VERB
ftr-475	972	14	infra	infra	NOUN
ftr-475	972	15	part	part	NOUN
ftr-475	972	16	iv.e.1	iv.e.1	PROPN
ftr-475	972	17	.	.	PROPN
ftr-475	972	18	19941	19941	NUM
ftr-475	972	19	florida	florida	PROPN
ftr-475	972	20	tax	tax	PROPN
ftr-475	972	21	review	review	NOUN
ftr-475	972	22	and	and	CCONJ
ftr-475	972	23	revenue	revenue	NOUN
ftr-475	972	24	ruling	rule	VERB
ftr-475	972	25	55	55	NUM
ftr-475	972	26	-	-	SYM
ftr-475	972	27	675.4	675.4	NUM
ftr-475	972	28	'	'	PUNCT
ftr-475	972	29	how	how	SCONJ
ftr-475	972	30	a	a	DET
ftr-475	972	31	basis	basis	NOUN
ftr-475	972	32	adjustment	adjustment	NOUN
ftr-475	972	33	approach	approach	NOUN
ftr-475	972	34	like	like	ADP
ftr-475	972	35	that	that	PRON
ftr-475	972	36	in	in	ADP
ftr-475	972	37	oxford	oxford	ADJ
ftr-475	972	38	paper	paper	NOUN
ftr-475	972	39	could	could	AUX
ftr-475	972	40	apply	apply	VERB
ftr-475	972	41	is	be	AUX
ftr-475	972	42	considered	consider	VERB
ftr-475	972	43	further	far	ADV
ftr-475	972	44	in	in	ADP
ftr-475	972	45	part	part	NOUN
ftr-475	972	46	iv.c.2.c	iv.c.2.c	PROPN
ftr-475	972	47	.	.	PUNCT
ftr-475	972	48	,	,	PUNCT
ftr-475	972	49	below	below	ADV
ftr-475	972	50	.	.	PUNCT
ftr-475	973	1	in	in	ADP
ftr-475	973	2	sum	sum	NOUN
ftr-475	973	3	,	,	PUNCT
ftr-475	973	4	an	an	DET
ftr-475	973	5	up	up	ADJ
ftr-475	973	6	-	-	PUNCT
ftr-475	973	7	front	front	NOUN
ftr-475	973	8	payment	payment	NOUN
ftr-475	973	9	could	could	AUX
ftr-475	973	10	be	be	AUX
ftr-475	973	11	viewed	view	VERB
ftr-475	973	12	as	as	ADP
ftr-475	973	13	an	an	DET
ftr-475	973	14	adjustment	adjustment	NOUN
ftr-475	973	15	to	to	PART
ftr-475	973	16	basis	basis	VERB
ftr-475	973	17	rather	rather	ADV
ftr-475	973	18	than	than	ADP
ftr-475	973	19	as	as	ADP
ftr-475	973	20	income	income	NOUN
ftr-475	973	21	.	.	PUNCT
ftr-475	974	1	although	although	SCONJ
ftr-475	974	2	such	such	DET
ftr-475	974	3	an	an	DET
ftr-475	974	4	approach	approach	NOUN
ftr-475	974	5	would	would	AUX
ftr-475	974	6	be	be	AUX
ftr-475	974	7	consistent	consistent	ADJ
ftr-475	974	8	with	with	ADP
ftr-475	974	9	the	the	DET
ftr-475	974	10	economic	economic	ADJ
ftr-475	974	11	reality	reality	NOUN
ftr-475	974	12	of	of	ADP
ftr-475	974	13	transactions	transaction	NOUN
ftr-475	974	14	involving	involve	VERB
ftr-475	974	15	such	such	ADJ
ftr-475	974	16	residual	residual	ADJ
ftr-475	974	17	interests	interest	NOUN
ftr-475	974	18	and	and	CCONJ
ftr-475	974	19	would	would	AUX
ftr-475	974	20	produce	produce	VERB
ftr-475	974	21	reasonable	reasonable	ADJ
ftr-475	974	22	tax	tax	NOUN
ftr-475	974	23	results	result	NOUN
ftr-475	974	24	,	,	PUNCT
ftr-475	974	25	as	as	SCONJ
ftr-475	974	26	discussed	discuss	VERB
ftr-475	974	27	below	below	ADV
ftr-475	974	28	in	in	ADP
ftr-475	974	29	part	part	NOUN
ftr-475	974	30	iv.c.i.c	iv.c.i.c	NOUN
ftr-475	974	31	.	.	PUNCT
ftr-475	975	1	such	such	DET
ftr-475	975	2	an	an	DET
ftr-475	975	3	approach	approach	NOUN
ftr-475	975	4	could	could	AUX
ftr-475	975	5	give	give	VERB
ftr-475	975	6	rise	rise	NOUN
ftr-475	975	7	to	to	ADP
ftr-475	975	8	manipulation	manipulation	NOUN
ftr-475	975	9	and	and	CCONJ
ftr-475	975	10	allow	allow	VERB
ftr-475	975	11	taxpayers	taxpayer	NOUN
ftr-475	975	12	some	some	DET
ftr-475	975	13	measure	measure	NOUN
ftr-475	975	14	of	of	ADP
ftr-475	975	15	electivity	electivity	NOUN
ftr-475	975	16	regarding	regard	VERB
ftr-475	975	17	the	the	DET
ftr-475	975	18	tax	tax	NOUN
ftr-475	975	19	treatment	treatment	NOUN
ftr-475	975	20	of	of	ADP
ftr-475	975	21	up	up	ADP
ftr-475	975	22	-	-	PUNCT
ftr-475	975	23	front	front	NOUN
ftr-475	975	24	payments	payment	NOUN
ftr-475	975	25	.	.	PUNCT
ftr-475	976	1	however	however	ADV
ftr-475	976	2	,	,	PUNCT
ftr-475	976	3	before	before	ADP
ftr-475	976	4	considering	consider	VERB
ftr-475	976	5	these	these	DET
ftr-475	976	6	points	point	NOUN
ftr-475	976	7	further	far	ADV
ftr-475	976	8	,	,	PUNCT
ftr-475	976	9	the	the	DET
ftr-475	976	10	alternative	alternative	ADJ
ftr-475	976	11	treatment	treatment	NOUN
ftr-475	976	12	of	of	ADP
ftr-475	976	13	an	an	DET
ftr-475	976	14	up	up	ADJ
ftr-475	976	15	-	-	PUNCT
ftr-475	976	16	front	front	NOUN
ftr-475	976	17	payment	payment	NOUN
ftr-475	976	18	as	as	ADP
ftr-475	976	19	an	an	DET
ftr-475	976	20	item	item	NOUN
ftr-475	976	21	of	of	ADP
ftr-475	976	22	income	income	NOUN
ftr-475	976	23	must	must	AUX
ftr-475	976	24	be	be	AUX
ftr-475	976	25	considered	consider	VERB
ftr-475	976	26	.	.	PUNCT
ftr-475	977	1	b.	b.	PROPN
ftr-475	977	2	treatment	treatment	NOUN
ftr-475	977	3	of	of	ADP
ftr-475	977	4	up	up	ADP
ftr-475	977	5	-	-	PUNCT
ftr-475	977	6	front	front	NOUN
ftr-475	977	7	payments	payment	NOUN
ftr-475	977	8	as	as	ADP
ftr-475	977	9	income.-under	income.-under	ADP
ftr-475	977	10	normal	normal	ADJ
ftr-475	977	11	realization	realization	NOUN
ftr-475	977	12	principles	principle	NOUN
ftr-475	977	13	,	,	PUNCT
ftr-475	977	14	the	the	DET
ftr-475	977	15	receipt	receipt	NOUN
ftr-475	977	16	of	of	ADP
ftr-475	977	17	a	a	DET
ftr-475	977	18	lump	lump	NOUN
ftr-475	977	19	sum	sum	NOUN
ftr-475	977	20	of	of	ADP
ftr-475	977	21	cash	cash	NOUN
ftr-475	977	22	in	in	ADP
ftr-475	977	23	a	a	DET
ftr-475	977	24	closed	closed	ADJ
ftr-475	977	25	transaction	transaction	NOUN
ftr-475	977	26	,	,	PUNCT
ftr-475	977	27	over	over	ADP
ftr-475	977	28	which	which	PRON
ftr-475	977	29	the	the	DET
ftr-475	977	30	recipient	recipient	NOUN
ftr-475	977	31	has	have	VERB
ftr-475	977	32	full	full	ADJ
ftr-475	977	33	dominion	dominion	NOUN
ftr-475	977	34	and	and	CCONJ
ftr-475	977	35	control	control	NOUN
ftr-475	977	36	,	,	PUNCT
ftr-475	977	37	would	would	AUX
ftr-475	977	38	be	be	AUX
ftr-475	977	39	income	income	NOUN
ftr-475	977	40	to	to	ADP
ftr-475	977	41	the	the	DET
ftr-475	977	42	recipient	recipient	NOUN
ftr-475	977	43	.	.	PUNCT
ftr-475	978	1	'42	'42	NUM
ftr-475	978	2	if	if	SCONJ
ftr-475	978	3	that	that	DET
ftr-475	978	4	view	view	NOUN
ftr-475	978	5	is	be	AUX
ftr-475	978	6	accepted	accept	VERB
ftr-475	978	7	,	,	PUNCT
ftr-475	978	8	then	then	ADV
ftr-475	978	9	the	the	DET
ftr-475	978	10	issue	issue	NOUN
ftr-475	978	11	of	of	ADP
ftr-475	978	12	timing	timing	NOUN
ftr-475	978	13	arises	arise	VERB
ftr-475	978	14	-	-	PUNCT
ftr-475	978	15	should	should	AUX
ftr-475	978	16	the	the	DET
ftr-475	978	17	up	up	ADJ
ftr-475	978	18	-	-	PUNCT
ftr-475	978	19	front	front	NOUN
ftr-475	978	20	payment	payment	NOUN
ftr-475	978	21	be	be	AUX
ftr-475	978	22	recognized	recognize	VERB
ftr-475	978	23	in	in	ADP
ftr-475	978	24	full	full	ADJ
ftr-475	978	25	in	in	ADP
ftr-475	978	26	the	the	DET
ftr-475	978	27	year	year	NOUN
ftr-475	978	28	received	receive	VERB
ftr-475	978	29	or	or	CCONJ
ftr-475	978	30	should	should	AUX
ftr-475	978	31	recognition	recognition	VERB
ftr-475	978	32	occur	occur	VERB
ftr-475	978	33	periodically	periodically	ADV
ftr-475	978	34	over	over	ADP
ftr-475	978	35	some	some	DET
ftr-475	978	36	longer	long	ADJ
ftr-475	978	37	period	period	NOUN
ftr-475	978	38	?	?	PUNCT
ftr-475	979	1	under	under	ADP
ftr-475	979	2	normal	normal	ADJ
ftr-475	979	3	realization	realization	NOUN
ftr-475	979	4	principles	principle	NOUN
ftr-475	979	5	,	,	PUNCT
ftr-475	979	6	one	one	PRON
ftr-475	979	7	would	would	AUX
ftr-475	979	8	expect	expect	VERB
ftr-475	979	9	the	the	DET
ftr-475	979	10	receipt	receipt	NOUN
ftr-475	979	11	of	of	ADP
ftr-475	979	12	a	a	DET
ftr-475	979	13	lump	lump	NOUN
ftr-475	979	14	sum	sum	NOUN
ftr-475	979	15	of	of	ADP
ftr-475	979	16	cash	cash	NOUN
ftr-475	979	17	to	to	PART
ftr-475	979	18	be	be	AUX
ftr-475	979	19	subject	subject	ADJ
ftr-475	979	20	to	to	ADP
ftr-475	979	21	immediate	immediate	ADJ
ftr-475	979	22	inclusion	inclusion	NOUN
ftr-475	979	23	in	in	ADP
ftr-475	979	24	gross	gross	ADJ
ftr-475	979	25	income	income	NOUN
ftr-475	979	26	.	.	PUNCT
ftr-475	980	1	immediate	immediate	ADJ
ftr-475	980	2	recognition	recognition	NOUN
ftr-475	980	3	is	be	AUX
ftr-475	980	4	also	also	ADV
ftr-475	980	5	supported	support	VERB
ftr-475	980	6	by	by	ADP
ftr-475	980	7	the	the	DET
ftr-475	980	8	prepaid	prepaid	ADJ
ftr-475	980	9	income	income	NOUN
ftr-475	980	10	for	for	ADP
ftr-475	980	11	services	service	NOUN
ftr-475	980	12	cases	case	NOUN
ftr-475	980	13	,	,	PUNCT
ftr-475	980	14	which	which	PRON
ftr-475	980	15	require	require	VERB
ftr-475	980	16	that	that	SCONJ
ftr-475	980	17	the	the	DET
ftr-475	980	18	taxpayer	taxpayer	NOUN
ftr-475	980	19	include	include	VERB
ftr-475	980	20	such	such	ADJ
ftr-475	980	21	amounts	amount	NOUN
ftr-475	980	22	in	in	ADP
ftr-475	980	23	income	income	NOUN
ftr-475	980	24	unless	unless	SCONJ
ftr-475	980	25	they	they	PRON
ftr-475	980	26	are	be	AUX
ftr-475	980	27	clearly	clearly	ADV
ftr-475	980	28	related	relate	VERB
ftr-475	980	29	to	to	ADP
ftr-475	980	30	services	service	NOUN
ftr-475	980	31	that	that	PRON
ftr-475	980	32	are	be	AUX
ftr-475	980	33	required	require	VERB
ftr-475	980	34	to	to	PART
ftr-475	980	35	be	be	AUX
ftr-475	980	36	provided	provide	VERB
ftr-475	980	37	in	in	ADP
ftr-475	980	38	the	the	DET
ftr-475	980	39	future	future	NOUN
ftr-475	980	40	according	accord	VERB
ftr-475	980	41	to	to	ADP
ftr-475	980	42	a	a	DET
ftr-475	980	43	fixed	fix	VERB
ftr-475	980	44	schedule	schedule	NOUN
ftr-475	980	45	.	.	PUNCT
ftr-475	981	1	3	3	NUM
ftr-475	982	1	although	although	SCONJ
ftr-475	982	2	the	the	DET
ftr-475	982	3	noneconomic	noneconomic	ADJ
ftr-475	982	4	residual	residual	ADJ
ftr-475	982	5	141	141	NUM
ftr-475	982	6	.	.	PUNCT
ftr-475	982	7	support	support	NOUN
ftr-475	982	8	for	for	ADP
ftr-475	982	9	an	an	DET
ftr-475	982	10	adjustment	adjustment	NOUN
ftr-475	982	11	to	to	ADP
ftr-475	982	12	basis	basis	NOUN
ftr-475	982	13	approach	approach	NOUN
ftr-475	982	14	,	,	PUNCT
ftr-475	982	15	however	however	ADV
ftr-475	982	16	,	,	PUNCT
ftr-475	982	17	may	may	AUX
ftr-475	982	18	also	also	ADV
ftr-475	982	19	be	be	AUX
ftr-475	982	20	found	find	VERB
ftr-475	982	21	in	in	ADP
ftr-475	982	22	authorities	authority	NOUN
ftr-475	982	23	involving	involve	VERB
ftr-475	982	24	short	short	ADJ
ftr-475	982	25	sales	sale	NOUN
ftr-475	982	26	,	,	PUNCT
ftr-475	982	27	which	which	PRON
ftr-475	982	28	may	may	AUX
ftr-475	982	29	present	present	VERB
ftr-475	982	30	a	a	DET
ftr-475	982	31	closer	close	ADJ
ftr-475	982	32	analogy	analogy	NOUN
ftr-475	982	33	.	.	PUNCT
ftr-475	983	1	in	in	ADP
ftr-475	983	2	i.t	i.t	PROPN
ftr-475	983	3	.	.	PROPN
ftr-475	983	4	3721	3721	NUM
ftr-475	983	5	,	,	PUNCT
ftr-475	983	6	1945	1945	NUM
ftr-475	983	7	c.b	c.b	PROPN
ftr-475	983	8	.	.	PROPN
ftr-475	983	9	164	164	NUM
ftr-475	983	10	,	,	PUNCT
ftr-475	983	11	supplemented	supplement	VERB
ftr-475	983	12	by	by	ADP
ftr-475	983	13	i.t	i.t	PROPN
ftr-475	983	14	.	.	PROPN
ftr-475	983	15	3858	3858	NUM
ftr-475	983	16	,	,	PUNCT
ftr-475	983	17	1947	1947	NUM
ftr-475	983	18	-	-	SYM
ftr-475	983	19	2	2	NUM
ftr-475	983	20	c.b	c.b	PROPN
ftr-475	983	21	.	.	PROPN
ftr-475	983	22	71	71	NUM
ftr-475	983	23	,	,	PUNCT
ftr-475	983	24	modified	modify	VERB
ftr-475	983	25	by	by	ADP
ftr-475	983	26	rev	rev	PROPN
ftr-475	983	27	.	.	PROPN
ftr-475	983	28	rul	rul	PROPN
ftr-475	983	29	.	.	PUNCT
ftr-475	984	1	57	57	NUM
ftr-475	984	2	-	-	SYM
ftr-475	984	3	29	29	NUM
ftr-475	984	4	,	,	PUNCT
ftr-475	984	5	1957	1957	NUM
ftr-475	984	6	-	-	SYM
ftr-475	984	7	1	1	NUM
ftr-475	984	8	c.b	c.b	PROPN
ftr-475	984	9	.	.	PROPN
ftr-475	984	10	519	519	NUM
ftr-475	984	11	,	,	PUNCT
ftr-475	984	12	an	an	DET
ftr-475	984	13	example	example	NOUN
ftr-475	984	14	is	be	AUX
ftr-475	984	15	provided	provide	VERB
ftr-475	984	16	in	in	ADP
ftr-475	984	17	which	which	PRON
ftr-475	984	18	a	a	DET
ftr-475	984	19	taxpayer	taxpayer	NOUN
ftr-475	984	20	assigns	assign	VERB
ftr-475	984	21	an	an	PRON
ftr-475	984	22	out	out	ADV
ftr-475	984	23	-	-	PUNCT
ftr-475	984	24	of	of	ADP
ftr-475	984	25	-	-	PUNCT
ftr-475	984	26	the	the	DET
ftr-475	984	27	money	money	NOUN
ftr-475	984	28	,	,	PUNCT
ftr-475	984	29	when	when	SCONJ
ftr-475	984	30	issued	issue	VERB
ftr-475	984	31	,	,	PUNCT
ftr-475	984	32	sell	sell	VERB
ftr-475	984	33	contract	contract	NOUN
ftr-475	984	34	to	to	ADP
ftr-475	984	35	a	a	DET
ftr-475	984	36	third	third	ADJ
ftr-475	984	37	party	party	NOUN
ftr-475	984	38	and	and	CCONJ
ftr-475	984	39	makes	make	VERB
ftr-475	984	40	a	a	DET
ftr-475	984	41	payment	payment	NOUN
ftr-475	984	42	to	to	ADP
ftr-475	984	43	the	the	DET
ftr-475	984	44	third	third	ADJ
ftr-475	984	45	party	party	NOUN
ftr-475	984	46	as	as	ADP
ftr-475	984	47	consideration	consideration	NOUN
ftr-475	984	48	for	for	ADP
ftr-475	984	49	the	the	DET
ftr-475	984	50	latter	latter	NOUN
ftr-475	984	51	's	's	PART
ftr-475	984	52	assumption	assumption	NOUN
ftr-475	984	53	of	of	ADP
ftr-475	984	54	the	the	DET
ftr-475	984	55	liabilities	liability	NOUN
ftr-475	984	56	thereunder	thereunder	NOUN
ftr-475	984	57	.	.	PUNCT
ftr-475	985	1	the	the	DET
ftr-475	985	2	service	service	NOUN
ftr-475	985	3	held	hold	VERB
ftr-475	985	4	that	that	SCONJ
ftr-475	985	5	the	the	DET
ftr-475	985	6	third	third	ADJ
ftr-475	985	7	party	party	NOUN
ftr-475	985	8	did	do	AUX
ftr-475	985	9	not	not	PART
ftr-475	985	10	recognize	recognize	VERB
ftr-475	985	11	income	income	NOUN
ftr-475	985	12	on	on	ADP
ftr-475	985	13	the	the	DET
ftr-475	985	14	receipt	receipt	NOUN
ftr-475	985	15	of	of	ADP
ftr-475	985	16	the	the	DET
ftr-475	985	17	assignment	assignment	NOUN
ftr-475	985	18	payment	payment	NOUN
ftr-475	985	19	;	;	PUNCT
ftr-475	985	20	rather	rather	ADV
ftr-475	985	21	this	this	DET
ftr-475	985	22	amount	amount	NOUN
ftr-475	985	23	was	be	AUX
ftr-475	985	24	to	to	PART
ftr-475	985	25	be	be	AUX
ftr-475	985	26	taken	take	VERB
ftr-475	985	27	into	into	ADP
ftr-475	985	28	account	account	NOUN
ftr-475	985	29	in	in	ADP
ftr-475	985	30	determining	determine	VERB
ftr-475	985	31	the	the	DET
ftr-475	985	32	gain	gain	NOUN
ftr-475	985	33	or	or	CCONJ
ftr-475	985	34	loss	loss	NOUN
ftr-475	985	35	by	by	ADP
ftr-475	985	36	the	the	DET
ftr-475	985	37	third	third	ADJ
ftr-475	985	38	party	party	NOUN
ftr-475	985	39	on	on	ADP
ftr-475	985	40	closing	close	VERB
ftr-475	985	41	out	out	ADP
ftr-475	985	42	the	the	DET
ftr-475	985	43	contract	contract	NOUN
ftr-475	985	44	.	.	PUNCT
ftr-475	986	1	i.t	i.t	PROPN
ftr-475	986	2	.	.	PROPN
ftr-475	986	3	3721	3721	NUM
ftr-475	986	4	,	,	PUNCT
ftr-475	986	5	1945	1945	NUM
ftr-475	986	6	c.b	c.b	PROPN
ftr-475	986	7	.	.	PROPN
ftr-475	986	8	164	164	NUM
ftr-475	986	9	,	,	PUNCT
ftr-475	986	10	172	172	NUM
ftr-475	986	11	.	.	NOUN
ftr-475	986	12	142	142	NUM
ftr-475	986	13	.	.	PUNCT
ftr-475	987	1	commissioner	commissioner	PROPN
ftr-475	987	2	v.	v.	PROPN
ftr-475	987	3	glenshaw	glenshaw	PROPN
ftr-475	987	4	glass	glass	PROPN
ftr-475	987	5	co.	co.	PROPN
ftr-475	987	6	,	,	PUNCT
ftr-475	987	7	348	348	NUM
ftr-475	987	8	u.s	u.s	PROPN
ftr-475	987	9	.	.	PROPN
ftr-475	987	10	426	426	NUM
ftr-475	987	11	,	,	PUNCT
ftr-475	987	12	431	431	NUM
ftr-475	987	13	(	(	PUNCT
ftr-475	987	14	1955	1955	NUM
ftr-475	987	15	)	)	PUNCT
ftr-475	987	16	;	;	PUNCT
ftr-475	987	17	north	north	ADJ
ftr-475	987	18	american	american	ADJ
ftr-475	987	19	oil	oil	NOUN
ftr-475	987	20	consolidated	consolidate	VERB
ftr-475	987	21	v.	v.	ADP
ftr-475	987	22	burnet	burnet	PROPN
ftr-475	987	23	,	,	PUNCT
ftr-475	987	24	286	286	NUM
ftr-475	987	25	u.s	u.s	PROPN
ftr-475	987	26	.	.	PROPN
ftr-475	987	27	417	417	NUM
ftr-475	987	28	,	,	PUNCT
ftr-475	987	29	424	424	NUM
ftr-475	987	30	(	(	PUNCT
ftr-475	987	31	1932	1932	NUM
ftr-475	987	32	)	)	PUNCT
ftr-475	987	33	.	.	PUNCT
ftr-475	988	1	but	but	CCONJ
ftr-475	988	2	query	query	VERB
ftr-475	988	3	whether	whether	SCONJ
ftr-475	988	4	the	the	DET
ftr-475	988	5	transferee	transferee	NOUN
ftr-475	988	6	really	really	ADV
ftr-475	988	7	has	have	AUX
ftr-475	988	8	enjoyed	enjoy	VERB
ftr-475	988	9	an	an	DET
ftr-475	988	10	accession	accession	NOUN
ftr-475	988	11	to	to	ADP
ftr-475	988	12	wealth	wealth	NOUN
ftr-475	988	13	.	.	PUNCT
ftr-475	989	1	even	even	ADV
ftr-475	989	2	if	if	SCONJ
ftr-475	989	3	the	the	DET
ftr-475	989	4	transferee	transferee	NOUN
ftr-475	989	5	has	have	AUX
ftr-475	989	6	not	not	PART
ftr-475	989	7	,	,	PUNCT
ftr-475	989	8	strictly	strictly	ADV
ftr-475	989	9	speaking	speak	VERB
ftr-475	989	10	,	,	PUNCT
ftr-475	989	11	acquired	acquire	VERB
ftr-475	989	12	property	property	NOUN
ftr-475	989	13	subject	subject	NOUN
ftr-475	989	14	to	to	ADP
ftr-475	989	15	liabilities	liability	NOUN
ftr-475	989	16	,	,	PUNCT
ftr-475	989	17	still	still	ADV
ftr-475	989	18	it	it	PRON
ftr-475	989	19	can	can	AUX
ftr-475	989	20	be	be	AUX
ftr-475	989	21	questioned	question	VERB
ftr-475	989	22	whether	whether	SCONJ
ftr-475	989	23	the	the	DET
ftr-475	989	24	transferee	transferee	NOUN
ftr-475	989	25	has	have	AUX
ftr-475	989	26	truly	truly	ADV
ftr-475	989	27	experienced	experience	VERB
ftr-475	989	28	a	a	DET
ftr-475	989	29	net	net	ADJ
ftr-475	989	30	accretion	accretion	NOUN
ftr-475	989	31	to	to	ADP
ftr-475	989	32	net	net	VERB
ftr-475	989	33	worth	worth	ADJ
ftr-475	989	34	equal	equal	ADJ
ftr-475	989	35	to	to	ADP
ftr-475	989	36	the	the	DET
ftr-475	989	37	full	full	ADJ
ftr-475	989	38	amount	amount	NOUN
ftr-475	989	39	of	of	ADP
ftr-475	989	40	the	the	DET
ftr-475	989	41	up	up	ADJ
ftr-475	989	42	-	-	PUNCT
ftr-475	989	43	front	front	NOUN
ftr-475	989	44	payment	payment	NOUN
ftr-475	989	45	.	.	PUNCT
ftr-475	990	1	see	see	VERB
ftr-475	990	2	new	new	PROPN
ftr-475	990	3	york	york	PROPN
ftr-475	990	4	state	state	PROPN
ftr-475	990	5	bar	bar	PROPN
ftr-475	990	6	ass'n	ass'n	PROPN
ftr-475	990	7	,	,	PUNCT
ftr-475	990	8	comm	comm	NOUN
ftr-475	990	9	.	.	PUNCT
ftr-475	991	1	on	on	ADP
ftr-475	991	2	alternative	alternative	ADJ
ftr-475	991	3	minimum	minimum	ADJ
ftr-475	991	4	tax	tax	NOUN
ftr-475	991	5	,	,	PUNCT
ftr-475	991	6	supra	supra	ADJ
ftr-475	991	7	note	note	NOUN
ftr-475	991	8	136	136	NUM
ftr-475	991	9	,	,	PUNCT
ftr-475	991	10	at	at	ADP
ftr-475	991	11	897	897	NUM
ftr-475	991	12	-	-	SYM
ftr-475	991	13	98	98	NUM
ftr-475	991	14	.	.	PUNCT
ftr-475	992	1	143	143	NUM
ftr-475	992	2	.	.	PUNCT
ftr-475	993	1	in	in	ADP
ftr-475	993	2	three	three	NUM
ftr-475	993	3	famous	famous	ADJ
ftr-475	993	4	cases	case	NOUN
ftr-475	993	5	,	,	PUNCT
ftr-475	993	6	the	the	DET
ftr-475	993	7	supreme	supreme	PROPN
ftr-475	993	8	court	court	PROPN
ftr-475	993	9	addressed	address	VERB
ftr-475	993	10	whether	whether	SCONJ
ftr-475	993	11	prepayments	prepayment	NOUN
ftr-475	993	12	for	for	ADP
ftr-475	993	13	services	service	NOUN
ftr-475	993	14	were	be	AUX
ftr-475	993	15	immediately	immediately	ADV
ftr-475	993	16	includible	includible	ADJ
ftr-475	993	17	in	in	ADP
ftr-475	993	18	income	income	NOUN
ftr-475	993	19	by	by	ADP
ftr-475	993	20	accrual	accrual	ADJ
ftr-475	993	21	method	method	NOUN
ftr-475	993	22	taxpayers	taxpayer	NOUN
ftr-475	993	23	.	.	PUNCT
ftr-475	994	1	schlude	schlude	PROPN
ftr-475	994	2	v.	v.	ADP
ftr-475	994	3	commissioner	commissioner	NOUN
ftr-475	994	4	,	,	PUNCT
ftr-475	994	5	372	372	NUM
ftr-475	994	6	u.s	u.s	PROPN
ftr-475	994	7	.	.	PROPN
ftr-475	994	8	128	128	NUM
ftr-475	994	9	(	(	PUNCT
ftr-475	994	10	1963	1963	NUM
ftr-475	994	11	)	)	PUNCT
ftr-475	994	12	(	(	PUNCT
ftr-475	994	13	involving	involve	VERB
ftr-475	994	14	prepaid	prepay	VERB
ftr-475	994	15	dance	dance	NOUN
ftr-475	994	16	lessons	lesson	NOUN
ftr-475	994	17	)	)	PUNCT
ftr-475	994	18	;	;	PUNCT
ftr-475	994	19	american	american	ADJ
ftr-475	994	20	auto	auto	PROPN
ftr-475	994	21	.	.	PUNCT
ftr-475	995	1	ass'n	ass'n	PROPN
ftr-475	995	2	v.	v.	ADP
ftr-475	995	3	united	united	PROPN
ftr-475	995	4	states	states	PROPN
ftr-475	995	5	,	,	PUNCT
ftr-475	995	6	367	367	NUM
ftr-475	995	7	u.s	u.s	PROPN
ftr-475	995	8	.	.	PROPN
ftr-475	995	9	687	687	NUM
ftr-475	995	10	(	(	PUNCT
ftr-475	995	11	1961	1961	NUM
ftr-475	995	12	)	)	PUNCT
ftr-475	995	13	(	(	PUNCT
ftr-475	995	14	involving	involve	VERB
ftr-475	995	15	advance	advance	NOUN
ftr-475	995	16	payments	payment	NOUN
ftr-475	995	17	of	of	ADP
ftr-475	995	18	annual	annual	ADJ
ftr-475	995	19	dues	due	NOUN
ftr-475	995	20	)	)	PUNCT
ftr-475	995	21	;	;	PUNCT
ftr-475	995	22	automobile	automobile	NOUN
ftr-475	995	23	club	club	NOUN
ftr-475	995	24	of	of	ADP
ftr-475	995	25	mich	mich	PROPN
ftr-475	995	26	.	.	PUNCT
ftr-475	996	1	v.	v.	PROPN
ftr-475	996	2	commissioner	commissioner	NOUN
ftr-475	996	3	,	,	PUNCT
ftr-475	996	4	353	353	NUM
ftr-475	996	5	u.s	u.s	PROPN
ftr-475	996	6	.	.	PROPN
ftr-475	996	7	180	180	NUM
ftr-475	996	8	(	(	PUNCT
ftr-475	996	9	1957	1957	NUM
ftr-475	996	10	)	)	PUNCT
ftr-475	996	11	(	(	PUNCT
ftr-475	996	12	same	same	ADJ
ftr-475	996	13	)	)	PUNCT
ftr-475	996	14	;	;	PUNCT
ftr-475	996	15	see	see	VERB
ftr-475	996	16	generally	generally	ADV
ftr-475	996	17	laurie	laurie	PROPN
ftr-475	996	18	mvl	mvl	PROPN
ftr-475	996	19	2:4	2:4	NUM
ftr-475	996	20	tax	tax	NOUN
ftr-475	996	21	aspects	aspect	NOUN
ftr-475	996	22	of	of	ADP
ftr-475	996	23	remic	remic	ADJ
ftr-475	996	24	residual	residual	ADJ
ftr-475	996	25	interests	interest	NOUN
ftr-475	996	26	holder	holder	NOUN
ftr-475	996	27	is	be	AUX
ftr-475	996	28	certain	certain	ADJ
ftr-475	996	29	that	that	SCONJ
ftr-475	996	30	it	it	PRON
ftr-475	996	31	will	will	AUX
ftr-475	996	32	have	have	VERB
ftr-475	996	33	to	to	PART
ftr-475	996	34	perform	perform	VERB
ftr-475	996	35	the	the	DET
ftr-475	996	36	service	service	NOUN
ftr-475	996	37	of	of	ADP
ftr-475	996	38	paying	pay	VERB
ftr-475	996	39	the	the	DET
ftr-475	996	40	remic	remic	NOUN
ftr-475	996	41	's	's	PART
ftr-475	996	42	tax	tax	NOUN
ftr-475	996	43	liability	liability	NOUN
ftr-475	996	44	each	each	DET
ftr-475	996	45	year	year	NOUN
ftr-475	996	46	,	,	PUNCT
ftr-475	996	47	the	the	DET
ftr-475	996	48	precise	precise	ADJ
ftr-475	996	49	services	service	NOUN
ftr-475	996	50	and	and	CCONJ
ftr-475	996	51	the	the	DET
ftr-475	996	52	time	time	NOUN
ftr-475	996	53	for	for	ADP
ftr-475	996	54	providing	provide	VERB
ftr-475	996	55	them	they	PRON
ftr-475	996	56	(	(	PUNCT
ftr-475	996	57	i.e.	i.e.	X
ftr-475	996	58	,	,	PUNCT
ftr-475	996	59	the	the	DET
ftr-475	996	60	amount	amount	NOUN
ftr-475	996	61	of	of	ADP
ftr-475	996	62	the	the	DET
ftr-475	996	63	remic	remic	NOUN
ftr-475	996	64	's	's	PART
ftr-475	996	65	tax	tax	NOUN
ftr-475	996	66	liability	liability	NOUN
ftr-475	996	67	and	and	CCONJ
ftr-475	996	68	the	the	DET
ftr-475	996	69	years	year	NOUN
ftr-475	996	70	in	in	ADP
ftr-475	996	71	which	which	PRON
ftr-475	996	72	such	such	DET
ftr-475	996	73	a	a	DET
ftr-475	996	74	liability	liability	NOUN
ftr-475	996	75	will	will	AUX
ftr-475	996	76	exist	exist	VERB
ftr-475	996	77	)	)	PUNCT
ftr-475	996	78	are	be	AUX
ftr-475	996	79	uncertain	uncertain	ADJ
ftr-475	996	80	and	and	CCONJ
ftr-475	996	81	contingent	contingent	NOUN
ftr-475	996	82	.	.	PUNCT
ftr-475	997	1	thus	thus	ADV
ftr-475	997	2	,	,	PUNCT
ftr-475	997	3	seemingly	seemingly	ADV
ftr-475	997	4	the	the	DET
ftr-475	997	5	schlude	schlude	ADJ
ftr-475	997	6	line	line	NOUN
ftr-475	997	7	of	of	ADP
ftr-475	997	8	cases	case	NOUN
ftr-475	997	9	also	also	ADV
ftr-475	997	10	calls	call	VERB
ftr-475	997	11	for	for	ADP
ftr-475	997	12	immediate	immediate	ADJ
ftr-475	997	13	inclusion	inclusion	NOUN
ftr-475	997	14	.	.	PUNCT
ftr-475	998	1	on	on	ADP
ftr-475	998	2	the	the	DET
ftr-475	998	3	other	other	ADJ
ftr-475	998	4	hand	hand	NOUN
ftr-475	998	5	,	,	PUNCT
ftr-475	998	6	in	in	ADP
ftr-475	998	7	contrast	contrast	NOUN
ftr-475	998	8	with	with	ADP
ftr-475	998	9	normal	normal	ADJ
ftr-475	998	10	realization	realization	NOUN
ftr-475	998	11	principles	principle	NOUN
ftr-475	998	12	,	,	PUNCT
ftr-475	998	13	is	be	AUX
ftr-475	998	14	the	the	DET
ftr-475	998	15	rule	rule	NOUN
ftr-475	998	16	applicable	applicable	ADJ
ftr-475	998	17	to	to	ADP
ftr-475	998	18	notional	notional	ADJ
ftr-475	998	19	principal	principal	ADJ
ftr-475	998	20	contracts	contract	NOUN
ftr-475	998	21	.	.	PUNCT
ftr-475	999	1	notional	notional	ADJ
ftr-475	999	2	principal	principal	ADJ
ftr-475	999	3	contracts	contract	NOUN
ftr-475	999	4	provide	provide	VERB
ftr-475	999	5	a	a	DET
ftr-475	999	6	close	close	ADJ
ftr-475	999	7	analogy	analogy	NOUN
ftr-475	999	8	to	to	ADP
ftr-475	999	9	residual	residual	ADJ
ftr-475	999	10	interests	interest	NOUN
ftr-475	999	11	in	in	ADP
ftr-475	999	12	certain	certain	ADJ
ftr-475	999	13	respects	respect	NOUN
ftr-475	999	14	.	.	PUNCT
ftr-475	1000	1	'	'	PUNCT
ftr-475	1000	2	"	"	PUNCT
ftr-475	1000	3	in	in	ADP
ftr-475	1000	4	particular	particular	ADJ
ftr-475	1000	5	,	,	PUNCT
ftr-475	1000	6	an	an	DET
ftr-475	1000	7	up	up	ADP
ftr-475	1000	8	-	-	PUNCT
ftr-475	1000	9	front	front	NOUN
ftr-475	1000	10	payment	payment	NOUN
ftr-475	1000	11	on	on	ADP
ftr-475	1000	12	a	a	DET
ftr-475	1000	13	remic	remic	ADJ
ftr-475	1000	14	residual	residual	ADJ
ftr-475	1000	15	interest	interest	NOUN
ftr-475	1000	16	,	,	PUNCT
ftr-475	1000	17	from	from	ADP
ftr-475	1000	18	the	the	DET
ftr-475	1000	19	recipient	recipient	NOUN
ftr-475	1000	20	's	's	PART
ftr-475	1000	21	perspective	perspective	NOUN
ftr-475	1000	22	,	,	PUNCT
ftr-475	1000	23	is	be	AUX
ftr-475	1000	24	not	not	PART
ftr-475	1000	25	unlike	unlike	ADP
ftr-475	1000	26	an	an	DET
ftr-475	1000	27	assignment	assignment	NOUN
ftr-475	1000	28	of	of	ADP
ftr-475	1000	29	an	an	DET
ftr-475	1000	30	"	"	PUNCT
ftr-475	1000	31	out	out	ADP
ftr-475	1000	32	-	-	PUNCT
ftr-475	1000	33	of	of	ADP
ftr-475	1000	34	-	-	PUNCT
ftr-475	1000	35	the	the	DET
ftr-475	1000	36	-	-	PUNCT
ftr-475	1000	37	money	money	NOUN
ftr-475	1000	38	"	"	PUNCT
ftr-475	1000	39	swap	swap	NOUN
ftr-475	1000	40	position	position	NOUN
ftr-475	1000	41	,	,	PUNCT
ftr-475	1000	42	in	in	ADP
ftr-475	1000	43	connection	connection	NOUN
ftr-475	1000	44	with	with	ADP
ftr-475	1000	45	which	which	PRON
ftr-475	1000	46	the	the	DET
ftr-475	1000	47	assigning	assign	VERB
ftr-475	1000	48	swap	swap	NOUN
ftr-475	1000	49	party	party	NOUN
ftr-475	1000	50	makes	make	VERB
ftr-475	1000	51	an	an	DET
ftr-475	1000	52	upfront	upfront	ADJ
ftr-475	1000	53	payment	payment	NOUN
ftr-475	1000	54	to	to	ADP
ftr-475	1000	55	the	the	DET
ftr-475	1000	56	assignee	assignee	NOUN
ftr-475	1000	57	.	.	PUNCT
ftr-475	1001	1	in	in	ADP
ftr-475	1001	2	the	the	DET
ftr-475	1001	3	case	case	NOUN
ftr-475	1001	4	of	of	ADP
ftr-475	1001	5	a	a	DET
ftr-475	1001	6	swap	swap	NOUN
ftr-475	1001	7	,	,	PUNCT
ftr-475	1001	8	the	the	DET
ftr-475	1001	9	recently	recently	ADV
ftr-475	1001	10	promulgated	promulgate	VERB
ftr-475	1001	11	regulations	regulation	NOUN
ftr-475	1001	12	require	require	VERB
ftr-475	1001	13	the	the	DET
ftr-475	1001	14	assignee	assignee	NOUN
ftr-475	1001	15	-	-	PUNCT
ftr-475	1001	16	third	third	NOUN
ftr-475	1001	17	party	party	NOUN
ftr-475	1001	18	to	to	PART
ftr-475	1001	19	amortize	amortize	VERB
ftr-475	1001	20	into	into	ADP
ftr-475	1001	21	income	income	NOUN
ftr-475	1001	22	the	the	DET
ftr-475	1001	23	"	"	PUNCT
ftr-475	1001	24	upfront	upfront	ADJ
ftr-475	1001	25	"	"	PUNCT
ftr-475	1001	26	payment	payment	NOUN
ftr-475	1001	27	it	it	PRON
ftr-475	1001	28	receives	receive	VERB
ftr-475	1001	29	over	over	ADP
ftr-475	1001	30	the	the	DET
ftr-475	1001	31	remaining	remain	VERB
ftr-475	1001	32	term	term	NOUN
ftr-475	1001	33	of	of	ADP
ftr-475	1001	34	the	the	DET
ftr-475	1001	35	swap	swap	NOUN
ftr-475	1001	36	.	.	PUNCT
ftr-475	1002	1	4	4	NUM
ftr-475	1002	2	s	s	NOUN
ftr-475	1002	3	although	although	SCONJ
ftr-475	1002	4	this	this	DET
ftr-475	1002	5	swap	swap	NOUN
ftr-475	1002	6	rule	rule	NOUN
ftr-475	1002	7	presents	present	VERB
ftr-475	1002	8	a	a	DET
ftr-475	1002	9	potentially	potentially	ADV
ftr-475	1002	10	helpful	helpful	ADJ
ftr-475	1002	11	analogy	analogy	NOUN
ftr-475	1002	12	,	,	PUNCT
ftr-475	1002	13	unfortunately	unfortunately	ADV
ftr-475	1002	14	the	the	DET
ftr-475	1002	15	rule	rule	NOUN
ftr-475	1002	16	is	be	AUX
ftr-475	1002	17	sui	sui	PROPN
ftr-475	1002	18	generis	generis	NOUN
ftr-475	1002	19	;	;	PUNCT
ftr-475	1002	20	the	the	DET
ftr-475	1002	21	principles	principle	NOUN
ftr-475	1002	22	of	of	ADP
ftr-475	1002	23	the	the	DET
ftr-475	1002	24	swap	swap	NOUN
ftr-475	1002	25	regulations	regulation	NOUN
ftr-475	1002	26	are	be	AUX
ftr-475	1002	27	bereft	bereft	ADJ
ftr-475	1002	28	of	of	ADP
ftr-475	1002	29	supporting	support	VERB
ftr-475	1002	30	rationale	rationale	NOUN
ftr-475	1002	31	and	and	CCONJ
ftr-475	1002	32	seemingly	seemingly	ADV
ftr-475	1002	33	sprang	spring	VERB
ftr-475	1002	34	,	,	PUNCT
ftr-475	1002	35	figuratively	figuratively	ADV
ftr-475	1002	36	speaking	speak	VERB
ftr-475	1002	37	,	,	PUNCT
ftr-475	1002	38	from	from	ADP
ftr-475	1002	39	zeus	zeus	PROPN
ftr-475	1002	40	'	'	PART
ftr-475	1002	41	head	head	NOUN
ftr-475	1002	42	in	in	ADP
ftr-475	1002	43	full	full	ADJ
ftr-475	1002	44	armor	armor	NOUN
ftr-475	1002	45	.	.	PUNCT
ftr-475	1003	1	it	it	PRON
ftr-475	1003	2	is	be	AUX
ftr-475	1003	3	difficult	difficult	ADJ
ftr-475	1003	4	therefore	therefore	ADV
ftr-475	1003	5	to	to	PART
ftr-475	1003	6	extend	extend	VERB
ftr-475	1003	7	them	they	PRON
ftr-475	1003	8	to	to	ADP
ftr-475	1003	9	other	other	ADJ
ftr-475	1003	10	similar	similar	ADJ
ftr-475	1003	11	situations.14	situations.14	NOUN
ftr-475	1003	12	some	some	DET
ftr-475	1003	13	authority	authority	NOUN
ftr-475	1003	14	independent	independent	ADJ
ftr-475	1003	15	of	of	ADP
ftr-475	1003	16	the	the	DET
ftr-475	1003	17	notional	notional	ADJ
ftr-475	1003	18	principal	principal	ADJ
ftr-475	1003	19	regulations	regulation	NOUN
ftr-475	1003	20	may	may	AUX
ftr-475	1003	21	also	also	ADV
ftr-475	1003	22	suggest	suggest	VERB
ftr-475	1003	23	that	that	SCONJ
ftr-475	1003	24	amortization	amortization	NOUN
ftr-475	1003	25	is	be	AUX
ftr-475	1003	26	appropriate	appropriate	ADJ
ftr-475	1003	27	.	.	PUNCT
ftr-475	1004	1	for	for	ADP
ftr-475	1004	2	example	example	NOUN
ftr-475	1004	3	,	,	PUNCT
ftr-475	1004	4	in	in	ADP
ftr-475	1004	5	a	a	DET
ftr-475	1004	6	1988	1988	NUM
ftr-475	1004	7	private	private	ADJ
ftr-475	1004	8	letter	letter	NOUN
ftr-475	1004	9	ruling	ruling	NOUN
ftr-475	1004	10	,	,	PUNCT
ftr-475	1004	11	47	47	NUM
ftr-475	1004	12	the	the	DET
ftr-475	1004	13	service	service	NOUN
ftr-475	1004	14	considered	consider	VERB
ftr-475	1004	15	the	the	DET
ftr-475	1004	16	case	case	NOUN
ftr-475	1004	17	of	of	ADP
ftr-475	1004	18	a	a	DET
ftr-475	1004	19	taxpayer	taxpayer	NOUN
ftr-475	1004	20	(	(	PUNCT
ftr-475	1004	21	the	the	DET
ftr-475	1004	22	lessee	lessee	NOUN
ftr-475	1004	23	)	)	PUNCT
ftr-475	1004	24	that	that	PRON
ftr-475	1004	25	sold	sell	VERB
ftr-475	1004	26	certain	certain	ADJ
ftr-475	1004	27	facilities	facility	NOUN
ftr-475	1004	28	to	to	ADP
ftr-475	1004	29	an	an	DET
ftr-475	1004	30	unrelated	unrelated	ADJ
ftr-475	1004	31	corporation	corporation	NOUN
ftr-475	1004	32	(	(	PUNCT
ftr-475	1004	33	the	the	DET
ftr-475	1004	34	lessor	lessor	NOUN
ftr-475	1004	35	)	)	PUNCT
ftr-475	1004	36	and	and	CCONJ
ftr-475	1004	37	then	then	ADV
ftr-475	1004	38	leased	lease	VERB
ftr-475	1004	39	them	they	PRON
ftr-475	1004	40	back	back	ADV
ftr-475	1004	41	in	in	ADP
ftr-475	1004	42	the	the	DET
ftr-475	1004	43	form	form	NOUN
ftr-475	1004	44	of	of	ADP
ftr-475	1004	45	an	an	DET
ftr-475	1004	46	arrangement	arrangement	NOUN
ftr-475	1004	47	that	that	PRON
ftr-475	1004	48	qualified	qualify	VERB
ftr-475	1004	49	as	as	ADP
ftr-475	1004	50	a	a	DET
ftr-475	1004	51	safe	safe	ADJ
ftr-475	1004	52	harbor	harbor	NOUN
ftr-475	1004	53	lease	lease	NOUN
ftr-475	1004	54	.	.	PUNCT
ftr-475	1005	1	under	under	ADP
ftr-475	1005	2	the	the	DET
ftr-475	1005	3	arrangement	arrangement	NOUN
ftr-475	1005	4	,	,	PUNCT
ftr-475	1005	5	the	the	DET
ftr-475	1005	6	lessor	lessor	NOUN
ftr-475	1005	7	gave	give	VERB
ftr-475	1005	8	installment	installment	NOUN
ftr-475	1005	9	notes	note	NOUN
ftr-475	1005	10	to	to	ADP
ftr-475	1005	11	the	the	DET
ftr-475	1005	12	lessee	lessee	NOUN
ftr-475	1005	13	for	for	ADP
ftr-475	1005	14	the	the	DET
ftr-475	1005	15	purchase	purchase	NOUN
ftr-475	1005	16	of	of	ADP
ftr-475	1005	17	the	the	DET
ftr-475	1005	18	facilities	facility	NOUN
ftr-475	1005	19	,	,	PUNCT
ftr-475	1005	20	the	the	DET
ftr-475	1005	21	lessee	lessee	NOUN
ftr-475	1005	22	held	hold	VERB
ftr-475	1005	23	a	a	DET
ftr-475	1005	24	purchase	purchase	NOUN
ftr-475	1005	25	option	option	NOUN
ftr-475	1005	26	at	at	ADP
ftr-475	1005	27	l.	l.	PROPN
ftr-475	1005	28	malman	malman	PROPN
ftr-475	1005	29	,	,	PUNCT
ftr-475	1005	30	treatment	treatment	NOUN
ftr-475	1005	31	of	of	ADP
ftr-475	1005	32	prepaid	prepaid	ADJ
ftr-475	1005	33	income	income	NOUN
ftr-475	1005	34	--	--	PUNCT
ftr-475	1005	35	clear	clear	ADJ
ftr-475	1005	36	reflection	reflection	NOUN
ftr-475	1005	37	of	of	ADP
ftr-475	1005	38	income	income	NOUN
ftr-475	1005	39	or	or	CCONJ
ftr-475	1005	40	muddied	muddied	ADJ
ftr-475	1005	41	waters	water	NOUN
ftr-475	1005	42	,	,	PUNCT
ftr-475	1005	43	37	37	NUM
ftr-475	1005	44	tax	tax	NOUN
ftr-475	1005	45	l.	l.	PROPN
ftr-475	1005	46	rev	rev	PROPN
ftr-475	1005	47	.	.	PROPN
ftr-475	1005	48	103	103	NUM
ftr-475	1005	49	(	(	PUNCT
ftr-475	1005	50	1981	1981	NUM
ftr-475	1005	51	)	)	PUNCT
ftr-475	1005	52	(	(	PUNCT
ftr-475	1005	53	reviewing	review	VERB
ftr-475	1005	54	the	the	DET
ftr-475	1005	55	case	case	NOUN
ftr-475	1005	56	law	law	NOUN
ftr-475	1005	57	)	)	PUNCT
ftr-475	1005	58	.	.	PUNCT
ftr-475	1006	1	in	in	ADP
ftr-475	1006	2	those	those	PRON
ftr-475	1006	3	eases	ease	VERB
ftr-475	1006	4	,	,	PUNCT
ftr-475	1006	5	the	the	DET
ftr-475	1006	6	court	court	NOUN
ftr-475	1006	7	held	hold	VERB
ftr-475	1006	8	that	that	SCONJ
ftr-475	1006	9	prepaid	prepaid	ADJ
ftr-475	1006	10	income	income	NOUN
ftr-475	1006	11	could	could	AUX
ftr-475	1006	12	not	not	PART
ftr-475	1006	13	be	be	AUX
ftr-475	1006	14	deferred	defer	VERB
ftr-475	1006	15	,	,	PUNCT
ftr-475	1006	16	reasoning	reason	VERB
ftr-475	1006	17	in	in	ADP
ftr-475	1006	18	part	part	NOUN
ftr-475	1006	19	that	that	SCONJ
ftr-475	1006	20	it	it	PRON
ftr-475	1006	21	was	be	AUX
ftr-475	1006	22	not	not	PART
ftr-475	1006	23	certain	certain	ADJ
ftr-475	1006	24	that	that	SCONJ
ftr-475	1006	25	the	the	DET
ftr-475	1006	26	services	service	NOUN
ftr-475	1006	27	for	for	ADP
ftr-475	1006	28	which	which	PRON
ftr-475	1006	29	the	the	DET
ftr-475	1006	30	payments	payment	NOUN
ftr-475	1006	31	were	be	AUX
ftr-475	1006	32	made	make	VERB
ftr-475	1006	33	would	would	AUX
ftr-475	1006	34	ever	ever	ADV
ftr-475	1006	35	be	be	AUX
ftr-475	1006	36	performed	perform	VERB
ftr-475	1006	37	or	or	CCONJ
ftr-475	1006	38	,	,	PUNCT
ftr-475	1006	39	if	if	SCONJ
ftr-475	1006	40	they	they	PRON
ftr-475	1006	41	were	be	AUX
ftr-475	1006	42	performed	perform	VERB
ftr-475	1006	43	,	,	PUNCT
ftr-475	1006	44	whether	whether	SCONJ
ftr-475	1006	45	they	they	PRON
ftr-475	1006	46	would	would	AUX
ftr-475	1006	47	be	be	AUX
ftr-475	1006	48	performed	perform	VERB
ftr-475	1006	49	in	in	ADP
ftr-475	1006	50	the	the	DET
ftr-475	1006	51	period	period	NOUN
ftr-475	1006	52	to	to	PART
ftr-475	1006	53	which	which	PRON
ftr-475	1006	54	income	income	NOUN
ftr-475	1006	55	would	would	AUX
ftr-475	1006	56	be	be	AUX
ftr-475	1006	57	deferred	defer	VERB
ftr-475	1006	58	.	.	PUNCT
ftr-475	1007	1	subsequent	subsequent	ADJ
ftr-475	1007	2	to	to	PART
ftr-475	1007	3	schlude	schlude	VERB
ftr-475	1007	4	,	,	PUNCT
ftr-475	1007	5	cases	case	NOUN
ftr-475	1007	6	have	have	AUX
ftr-475	1007	7	allowed	allow	VERB
ftr-475	1007	8	deferral	deferral	ADJ
ftr-475	1007	9	where	where	SCONJ
ftr-475	1007	10	there	there	PRON
ftr-475	1007	11	is	be	VERB
ftr-475	1007	12	relative	relative	ADJ
ftr-475	1007	13	certainty	certainty	NOUN
ftr-475	1007	14	as	as	ADP
ftr-475	1007	15	to	to	ADP
ftr-475	1007	16	performance	performance	NOUN
ftr-475	1007	17	and	and	CCONJ
ftr-475	1007	18	the	the	DET
ftr-475	1007	19	timing	timing	NOUN
ftr-475	1007	20	of	of	ADP
ftr-475	1007	21	the	the	DET
ftr-475	1007	22	services	service	NOUN
ftr-475	1007	23	.	.	PUNCT
ftr-475	1008	1	see	see	VERB
ftr-475	1008	2	artnell	artnell	PROPN
ftr-475	1008	3	co.	co.	PROPN
ftr-475	1009	1	v.	v.	PROPN
ftr-475	1009	2	commissioner	commissioner	PROPN
ftr-475	1009	3	,	,	PUNCT
ftr-475	1009	4	400	400	NUM
ftr-475	1009	5	f.2d	f.2d	SYM
ftr-475	1009	6	981	981	NUM
ftr-475	1009	7	(	(	PUNCT
ftr-475	1009	8	7th	7th	ADJ
ftr-475	1009	9	cir	cir	NOUN
ftr-475	1009	10	.	.	PUNCT
ftr-475	1009	11	1968	1968	NUM
ftr-475	1009	12	)	)	PUNCT
ftr-475	1009	13	;	;	PUNCT
ftr-475	1009	14	see	see	VERB
ftr-475	1009	15	also	also	ADV
ftr-475	1009	16	boise	boise	PROPN
ftr-475	1009	17	cascade	cascade	PROPN
ftr-475	1009	18	corp	corp	PROPN
ftr-475	1009	19	.	.	PROPN
ftr-475	1010	1	v.	v.	PROPN
ftr-475	1010	2	united	united	PROPN
ftr-475	1010	3	states	states	PROPN
ftr-475	1010	4	,	,	PUNCT
ftr-475	1010	5	530	530	NUM
ftr-475	1010	6	f.2d	f.2d	NOUN
ftr-475	1010	7	1367	1367	NUM
ftr-475	1010	8	(	(	PUNCT
ftr-475	1010	9	ct	ct	PROPN
ftr-475	1010	10	.	.	PUNCT
ftr-475	1010	11	cl	cl	NOUN
ftr-475	1010	12	.	.	PUNCT
ftr-475	1010	13	)	)	PUNCT
ftr-475	1010	14	,	,	PUNCT
ftr-475	1010	15	cert	cert	PROPN
ftr-475	1010	16	.	.	PUNCT
ftr-475	1011	1	denied	deny	VERB
ftr-475	1011	2	,	,	PUNCT
ftr-475	1011	3	429	429	NUM
ftr-475	1011	4	u.s	u.s	PROPN
ftr-475	1011	5	.	.	PROPN
ftr-475	1011	6	867	867	NUM
ftr-475	1011	7	(	(	PUNCT
ftr-475	1011	8	1976	1976	NUM
ftr-475	1011	9	)	)	PUNCT
ftr-475	1011	10	;	;	PUNCT
ftr-475	1011	11	collegiate	collegiate	NOUN
ftr-475	1011	12	cap	cap	NOUN
ftr-475	1011	13	&	&	CCONJ
ftr-475	1011	14	gown	gown	PROPN
ftr-475	1011	15	v.	v.	PROPN
ftr-475	1011	16	commissioner	commissioner	NOUN
ftr-475	1011	17	.	.	PUNCT
ftr-475	1012	1	37	37	NUM
ftr-475	1012	2	t.c	t.c	PROPN
ftr-475	1012	3	.	.	PROPN
ftr-475	1012	4	memo	memo	NOUN
ftr-475	1012	5	(	(	PUNCT
ftr-475	1012	6	cch	cch	PROPN
ftr-475	1012	7	)	)	PUNCT
ftr-475	1012	8	960	960	NUM
ftr-475	1012	9	,	,	PUNCT
ftr-475	1012	10	t.c	t.c	PROPN
ftr-475	1012	11	.	.	PROPN
ftr-475	1012	12	memo	memo	NOUN
ftr-475	1012	13	(	(	PUNCT
ftr-475	1012	14	p	p	NOUN
ftr-475	1012	15	-	-	PUNCT
ftr-475	1012	16	h	h	NOUN
ftr-475	1012	17	)	)	PUNCT
ftr-475	1012	18	78,226	78,226	NUM
ftr-475	1012	19	(	(	PUNCT
ftr-475	1012	20	1978	1978	NUM
ftr-475	1012	21	)	)	PUNCT
ftr-475	1012	22	.	.	PUNCT
ftr-475	1013	1	144	144	NUM
ftr-475	1013	2	.	.	PUNCT
ftr-475	1014	1	the	the	DET
ftr-475	1014	2	new	new	PROPN
ftr-475	1014	3	york	york	PROPN
ftr-475	1014	4	bar	bar	PROPN
ftr-475	1014	5	association	association	NOUN
ftr-475	1014	6	recommends	recommend	VERB
ftr-475	1014	7	that	that	SCONJ
ftr-475	1014	8	up	up	ADP
ftr-475	1014	9	-	-	PUNCT
ftr-475	1014	10	front	front	NOUN
ftr-475	1014	11	payments	payment	NOUN
ftr-475	1014	12	be	be	AUX
ftr-475	1014	13	amortized	amortize	VERB
ftr-475	1014	14	based	base	VERB
ftr-475	1014	15	on	on	ADP
ftr-475	1014	16	the	the	DET
ftr-475	1014	17	analogy	analogy	NOUN
ftr-475	1014	18	to	to	ADP
ftr-475	1014	19	notional	notional	ADJ
ftr-475	1014	20	principal	principal	ADJ
ftr-475	1014	21	contracts	contract	NOUN
ftr-475	1014	22	.	.	PUNCT
ftr-475	1015	1	new	new	PROPN
ftr-475	1015	2	york	york	PROPN
ftr-475	1015	3	state	state	PROPN
ftr-475	1015	4	bar	bar	PROPN
ftr-475	1015	5	ass'n	ass'n	PROPN
ftr-475	1015	6	tax	tax	NOUN
ftr-475	1015	7	section	section	NOUN
ftr-475	1015	8	,	,	PUNCT
ftr-475	1015	9	comm	comm	NOUN
ftr-475	1015	10	.	.	PUNCT
ftr-475	1016	1	on	on	ADP
ftr-475	1016	2	pass	pass	VERB
ftr-475	1016	3	-	-	PUNCT
ftr-475	1016	4	through	through	ADP
ftr-475	1016	5	entities	entity	NOUN
ftr-475	1016	6	,	,	PUNCT
ftr-475	1016	7	report	report	NOUN
ftr-475	1016	8	on	on	ADP
ftr-475	1016	9	the	the	DET
ftr-475	1016	10	proposed	propose	VERB
ftr-475	1016	11	real	real	ADJ
ftr-475	1016	12	estate	estate	NOUN
ftr-475	1016	13	mortgage	mortgage	NOUN
ftr-475	1016	14	investment	investment	NOUN
ftr-475	1016	15	conduit	conduit	NOUN
ftr-475	1016	16	regulations	regulation	NOUN
ftr-475	1016	17	,	,	PUNCT
ftr-475	1016	18	92	92	NUM
ftr-475	1016	19	tnt	tnt	PROPN
ftr-475	1016	20	100	100	NUM
ftr-475	1016	21	-	-	SYM
ftr-475	1016	22	58	58	NUM
ftr-475	1016	23	(	(	PUNCT
ftr-475	1016	24	mar	mar	PROPN
ftr-475	1016	25	.	.	PROPN
ftr-475	1016	26	19	19	NUM
ftr-475	1016	27	,	,	PUNCT
ftr-475	1016	28	1992	1992	NUM
ftr-475	1016	29	)	)	PUNCT
ftr-475	1016	30	(	(	PUNCT
ftr-475	1016	31	lexis	lexis	X
ftr-475	1016	32	,	,	PUNCT
ftr-475	1016	33	fedtax	fedtax	NOUN
ftr-475	1016	34	library	library	NOUN
ftr-475	1016	35	,	,	PUNCT
ftr-475	1016	36	tnt	tnt	NOUN
ftr-475	1016	37	file	file	NOUN
ftr-475	1016	38	)	)	PUNCT
ftr-475	1017	1	[	[	X
ftr-475	1017	2	hereinafter	hereinafter	NOUN
ftr-475	1017	3	report	report	NOUN
ftr-475	1017	4	on	on	ADP
ftr-475	1017	5	proposed	propose	VERB
ftr-475	1017	6	remic	remic	NOUN
ftr-475	1017	7	regulations	regulation	NOUN
ftr-475	1017	8	]	]	PUNCT
ftr-475	1017	9	.	.	PUNCT
ftr-475	1018	1	145	145	NUM
ftr-475	1018	2	.	.	PUNCT
ftr-475	1018	3	regs	regs	PROPN
ftr-475	1018	4	.	.	PUNCT
ftr-475	1019	1	§	§	PROPN
ftr-475	1019	2	1.446	1.446	NUM
ftr-475	1019	3	-	-	SYM
ftr-475	1019	4	3(h)(3	3(h)(3	NUM
ftr-475	1019	5	)	)	PUNCT
ftr-475	1019	6	,	,	PUNCT
ftr-475	1019	7	(	(	PUNCT
ftr-475	1019	8	5	5	X
ftr-475	1019	9	)	)	PUNCT
ftr-475	1019	10	ex	ex	NOUN
ftr-475	1019	11	.	.	NOUN
ftr-475	1019	12	2(c	2(c	NUM
ftr-475	1019	13	)	)	PUNCT
ftr-475	1019	14	.	.	PUNCT
ftr-475	1020	1	146	146	NUM
ftr-475	1020	2	.	.	PUNCT
ftr-475	1020	3	see	see	VERB
ftr-475	1020	4	also	also	ADV
ftr-475	1020	5	bruce	bruce	PROPN
ftr-475	1020	6	kayle	kayle	PROPN
ftr-475	1020	7	,	,	PUNCT
ftr-475	1020	8	the	the	DET
ftr-475	1020	9	taxpayer	taxpayer	NOUN
ftr-475	1020	10	's	's	PART
ftr-475	1020	11	intentional	intentional	ADJ
ftr-475	1020	12	attempt	attempt	NOUN
ftr-475	1020	13	to	to	PART
ftr-475	1020	14	accelerate	accelerate	VERB
ftr-475	1020	15	taxable	taxable	ADJ
ftr-475	1020	16	income	income	NOUN
ftr-475	1020	17	,	,	PUNCT
ftr-475	1020	18	46	46	NUM
ftr-475	1020	19	tax	tax	NOUN
ftr-475	1020	20	law	law	NOUN
ftr-475	1020	21	.	.	PUNCT
ftr-475	1021	1	89	89	NUM
ftr-475	1021	2	,	,	PUNCT
ftr-475	1021	3	109	109	NUM
ftr-475	1021	4	(	(	PUNCT
ftr-475	1021	5	1992	1992	NUM
ftr-475	1021	6	)	)	PUNCT
ftr-475	1021	7	(	(	PUNCT
ftr-475	1021	8	making	make	VERB
ftr-475	1021	9	this	this	DET
ftr-475	1021	10	point	point	NOUN
ftr-475	1021	11	)	)	PUNCT
ftr-475	1021	12	.	.	PUNCT
ftr-475	1022	1	147	147	NUM
ftr-475	1022	2	.	.	PUNCT
ftr-475	1023	1	priv	priv	PROPN
ftr-475	1023	2	.	.	PUNCT
ftr-475	1024	1	let	let	VERB
ftr-475	1024	2	.	.	PUNCT
ftr-475	1025	1	rul	rul	NOUN
ftr-475	1025	2	.	.	PUNCT
ftr-475	1025	3	8807065	8807065	NUM
ftr-475	1025	4	(	(	PUNCT
ftr-475	1025	5	nov	nov	PROPN
ftr-475	1025	6	.	.	PROPN
ftr-475	1025	7	24	24	NUM
ftr-475	1025	8	,	,	PUNCT
ftr-475	1025	9	1987	1987	NUM
ftr-475	1025	10	)	)	PUNCT
ftr-475	1025	11	.	.	PUNCT
ftr-475	1026	1	19941	19941	NUM
ftr-475	1026	2	florida	florida	PROPN
ftr-475	1026	3	tax	tax	PROPN
ftr-475	1026	4	review	review	NOUN
ftr-475	1026	5	lease	lease	NOUN
ftr-475	1026	6	end	end	VERB
ftr-475	1026	7	for	for	ADP
ftr-475	1026	8	a	a	DET
ftr-475	1026	9	nominal	nominal	ADJ
ftr-475	1026	10	sum	sum	NOUN
ftr-475	1026	11	,	,	PUNCT
ftr-475	1026	12	and	and	CCONJ
ftr-475	1026	13	the	the	DET
ftr-475	1026	14	lessee	lessee	NOUN
ftr-475	1026	15	was	be	AUX
ftr-475	1026	16	obligated	obligate	VERB
ftr-475	1026	17	to	to	PART
ftr-475	1026	18	pay	pay	VERB
ftr-475	1026	19	the	the	DET
ftr-475	1026	20	lessor	lessor	NOUN
ftr-475	1026	21	rent	rent	NOUN
ftr-475	1026	22	amounts	amount	NOUN
ftr-475	1026	23	.	.	PUNCT
ftr-475	1027	1	subsequently	subsequently	ADV
ftr-475	1027	2	,	,	PUNCT
ftr-475	1027	3	the	the	DET
ftr-475	1027	4	lessee	lessee	NOUN
ftr-475	1027	5	sold	sell	VERB
ftr-475	1027	6	all	all	PRON
ftr-475	1027	7	of	of	ADP
ftr-475	1027	8	its	its	PRON
ftr-475	1027	9	interest	interest	NOUN
ftr-475	1027	10	in	in	ADP
ftr-475	1027	11	the	the	DET
ftr-475	1027	12	facilities	facility	NOUN
ftr-475	1027	13	and	and	CCONJ
ftr-475	1027	14	the	the	DET
ftr-475	1027	15	lessor	lessor	NOUN
ftr-475	1027	16	's	's	PART
ftr-475	1027	17	installment	installment	NOUN
ftr-475	1027	18	notes	note	NOUN
ftr-475	1027	19	to	to	ADP
ftr-475	1027	20	a	a	DET
ftr-475	1027	21	third	third	ADJ
ftr-475	1027	22	party	party	NOUN
ftr-475	1027	23	(	(	PUNCT
ftr-475	1027	24	the	the	DET
ftr-475	1027	25	assignee	assignee	NOUN
ftr-475	1027	26	)	)	PUNCT
ftr-475	1027	27	.	.	PUNCT
ftr-475	1028	1	the	the	DET
ftr-475	1028	2	assignee	assignee	NOUN
ftr-475	1028	3	paid	pay	VERB
ftr-475	1028	4	the	the	DET
ftr-475	1028	5	lessee	lessee	NOUN
ftr-475	1028	6	a	a	DET
ftr-475	1028	7	sum	sum	NOUN
ftr-475	1028	8	of	of	ADP
ftr-475	1028	9	money	money	NOUN
ftr-475	1028	10	for	for	ADP
ftr-475	1028	11	the	the	DET
ftr-475	1028	12	items	item	NOUN
ftr-475	1028	13	it	it	PRON
ftr-475	1028	14	received	receive	VERB
ftr-475	1028	15	,	,	PUNCT
ftr-475	1028	16	but	but	CCONJ
ftr-475	1028	17	the	the	DET
ftr-475	1028	18	sum	sum	NOUN
ftr-475	1028	19	was	be	AUX
ftr-475	1028	20	less	less	ADJ
ftr-475	1028	21	than	than	ADP
ftr-475	1028	22	the	the	DET
ftr-475	1028	23	remaining	remain	VERB
ftr-475	1028	24	balance	balance	NOUN
ftr-475	1028	25	of	of	ADP
ftr-475	1028	26	the	the	DET
ftr-475	1028	27	installment	installment	NOUN
ftr-475	1028	28	notes	note	NOUN
ftr-475	1028	29	.	.	PUNCT
ftr-475	1029	1	the	the	DET
ftr-475	1029	2	service	service	NOUN
ftr-475	1029	3	ruled	rule	VERB
ftr-475	1029	4	that	that	SCONJ
ftr-475	1029	5	the	the	DET
ftr-475	1029	6	difference	difference	NOUN
ftr-475	1029	7	between	between	ADP
ftr-475	1029	8	the	the	DET
ftr-475	1029	9	balance	balance	NOUN
ftr-475	1029	10	of	of	ADP
ftr-475	1029	11	the	the	DET
ftr-475	1029	12	installment	installment	NOUN
ftr-475	1029	13	notes	note	NOUN
ftr-475	1029	14	and	and	CCONJ
ftr-475	1029	15	the	the	DET
ftr-475	1029	16	payment	payment	NOUN
ftr-475	1029	17	from	from	ADP
ftr-475	1029	18	the	the	DET
ftr-475	1029	19	assignee	assignee	NOUN
ftr-475	1029	20	was	be	AUX
ftr-475	1029	21	in	in	ADP
ftr-475	1029	22	reality	reality	NOUN
ftr-475	1029	23	a	a	DET
ftr-475	1029	24	payment	payment	NOUN
ftr-475	1029	25	to	to	ADP
ftr-475	1029	26	the	the	DET
ftr-475	1029	27	assignee	assignee	NOUN
ftr-475	1029	28	from	from	ADP
ftr-475	1029	29	the	the	DET
ftr-475	1029	30	lessor	lessor	NOUN
ftr-475	1029	31	in	in	ADP
ftr-475	1029	32	consideration	consideration	NOUN
ftr-475	1029	33	for	for	ADP
ftr-475	1029	34	assuming	assume	VERB
ftr-475	1029	35	the	the	DET
ftr-475	1029	36	lessee	lessee	NOUN
ftr-475	1029	37	's	's	PART
ftr-475	1029	38	lease	lease	NOUN
ftr-475	1029	39	obligations	obligation	NOUN
ftr-475	1029	40	(	(	PUNCT
ftr-475	1029	41	principally	principally	ADV
ftr-475	1029	42	,	,	PUNCT
ftr-475	1029	43	the	the	DET
ftr-475	1029	44	payment	payment	NOUN
ftr-475	1029	45	of	of	ADP
ftr-475	1029	46	rent	rent	NOUN
ftr-475	1029	47	)	)	PUNCT
ftr-475	1029	48	.	.	PUNCT
ftr-475	1030	1	the	the	DET
ftr-475	1030	2	service	service	NOUN
ftr-475	1030	3	held	hold	VERB
ftr-475	1030	4	that	that	SCONJ
ftr-475	1030	5	the	the	DET
ftr-475	1030	6	payment	payment	NOUN
ftr-475	1030	7	to	to	ADP
ftr-475	1030	8	the	the	DET
ftr-475	1030	9	assignee	assignee	NOUN
ftr-475	1030	10	for	for	ADP
ftr-475	1030	11	the	the	DET
ftr-475	1030	12	assumption	assumption	NOUN
ftr-475	1030	13	of	of	ADP
ftr-475	1030	14	the	the	DET
ftr-475	1030	15	lessee	lessee	NOUN
ftr-475	1030	16	's	's	PART
ftr-475	1030	17	obligations	obligation	NOUN
ftr-475	1030	18	should	should	AUX
ftr-475	1030	19	be	be	AUX
ftr-475	1030	20	includible	includible	ADJ
ftr-475	1030	21	in	in	ADP
ftr-475	1030	22	the	the	DET
ftr-475	1030	23	assignee	assignee	NOUN
ftr-475	1030	24	's	's	PART
ftr-475	1030	25	income	income	NOUN
ftr-475	1030	26	ratably	ratably	ADV
ftr-475	1030	27	over	over	ADP
ftr-475	1030	28	the	the	DET
ftr-475	1030	29	remaining	remain	VERB
ftr-475	1030	30	term	term	NOUN
ftr-475	1030	31	of	of	ADP
ftr-475	1030	32	the	the	DET
ftr-475	1030	33	lease-"in	lease-"in	PROPN
ftr-475	1030	34	effect	effect	NOUN
ftr-475	1030	35	,	,	PUNCT
ftr-475	1030	36	as	as	ADP
ftr-475	1030	37	an	an	DET
ftr-475	1030	38	offset	offset	NOUN
ftr-475	1030	39	to	to	ADP
ftr-475	1030	40	[	[	PUNCT
ftr-475	1030	41	the	the	DET
ftr-475	1030	42	assignee	assignee	NOUN
ftr-475	1030	43	's	's	PART
ftr-475	1030	44	]	]	PUNCT
ftr-475	1030	45	future	future	ADJ
ftr-475	1030	46	rental	rental	ADJ
ftr-475	1030	47	deductions	deduction	NOUN
ftr-475	1030	48	,	,	PUNCT
ftr-475	1030	49	"	"	PUNCT
ftr-475	1030	50	according	accord	VERB
ftr-475	1030	51	to	to	ADP
ftr-475	1030	52	the	the	DET
ftr-475	1030	53	service	service	NOUN
ftr-475	1030	54	.	.	PUNCT
ftr-475	1031	1	like	like	ADP
ftr-475	1031	2	the	the	DET
ftr-475	1031	3	notional	notional	ADJ
ftr-475	1031	4	principal	principal	ADJ
ftr-475	1031	5	regulations	regulation	NOUN
ftr-475	1031	6	,	,	PUNCT
ftr-475	1031	7	private	private	ADJ
ftr-475	1031	8	letter	letter	NOUN
ftr-475	1031	9	ruling	rule	VERB
ftr-475	1031	10	8807065	8807065	NUM
ftr-475	1031	11	contains	contain	VERB
ftr-475	1031	12	no	no	DET
ftr-475	1031	13	supporting	support	VERB
ftr-475	1031	14	rationale	rationale	NOUN
ftr-475	1031	15	nor	nor	CCONJ
ftr-475	1031	16	does	do	AUX
ftr-475	1031	17	it	it	PRON
ftr-475	1031	18	cite	cite	VERB
ftr-475	1031	19	any	any	DET
ftr-475	1031	20	authority	authority	NOUN
ftr-475	1031	21	for	for	ADP
ftr-475	1031	22	its	its	PRON
ftr-475	1031	23	conclusion	conclusion	NOUN
ftr-475	1031	24	.	.	PUNCT
ftr-475	1032	1	beyond	beyond	ADP
ftr-475	1032	2	the	the	DET
ftr-475	1032	3	foregoing	forego	VERB
ftr-475	1032	4	situations	situation	NOUN
ftr-475	1032	5	,	,	PUNCT
ftr-475	1032	6	little	little	ADJ
ftr-475	1032	7	other	other	ADJ
ftr-475	1032	8	direct	direct	ADJ
ftr-475	1032	9	authority	authority	NOUN
ftr-475	1032	10	exists	exist	VERB
ftr-475	1032	11	on	on	ADP
ftr-475	1032	12	the	the	DET
ftr-475	1032	13	treatment	treatment	NOUN
ftr-475	1032	14	of	of	ADP
ftr-475	1032	15	receipt	receipt	NOUN
ftr-475	1032	16	of	of	ADP
ftr-475	1032	17	up	up	ADP
ftr-475	1032	18	-	-	PUNCT
ftr-475	1032	19	front	front	NOUN
ftr-475	1032	20	payments	payment	NOUN
ftr-475	1032	21	.	.	PUNCT
ftr-475	1033	1	falling	fall	VERB
ftr-475	1033	2	back	back	ADV
ftr-475	1033	3	on	on	ADP
ftr-475	1033	4	more	more	ADV
ftr-475	1033	5	distant	distant	ADJ
ftr-475	1033	6	analogies	analogy	NOUN
ftr-475	1033	7	,	,	PUNCT
ftr-475	1033	8	one	one	NUM
ftr-475	1033	9	line	line	NOUN
ftr-475	1033	10	of	of	ADP
ftr-475	1033	11	authorities	authority	NOUN
ftr-475	1033	12	that	that	PRON
ftr-475	1033	13	may	may	AUX
ftr-475	1033	14	superficially	superficially	ADV
ftr-475	1033	15	seem	seem	VERB
ftr-475	1033	16	relevant	relevant	ADJ
ftr-475	1033	17	relates	relate	NOUN
ftr-475	1033	18	to	to	ADP
ftr-475	1033	19	payments	payment	NOUN
ftr-475	1033	20	to	to	ADP
ftr-475	1033	21	purchasers	purchaser	NOUN
ftr-475	1033	22	of	of	ADP
ftr-475	1033	23	newspapers	newspaper	NOUN
ftr-475	1033	24	or	or	CCONJ
ftr-475	1033	25	magazines	magazine	NOUN
ftr-475	1033	26	in	in	ADP
ftr-475	1033	27	consideration	consideration	NOUN
ftr-475	1033	28	of	of	ADP
ftr-475	1033	29	their	their	PRON
ftr-475	1033	30	assumption	assumption	NOUN
ftr-475	1033	31	of	of	ADP
ftr-475	1033	32	the	the	DET
ftr-475	1033	33	business	business	NOUN
ftr-475	1033	34	'	'	PART
ftr-475	1033	35	prepaid	prepaid	ADJ
ftr-475	1033	36	subscription	subscription	NOUN
ftr-475	1033	37	liabilities	liability	NOUN
ftr-475	1033	38	.	.	PUNCT
ftr-475	1034	1	in	in	ADP
ftr-475	1034	2	this	this	DET
ftr-475	1034	3	situation	situation	NOUN
ftr-475	1034	4	,	,	PUNCT
ftr-475	1034	5	the	the	DET
ftr-475	1034	6	service	service	NOUN
ftr-475	1034	7	has	have	AUX
ftr-475	1034	8	required	require	VERB
ftr-475	1034	9	the	the	DET
ftr-475	1034	10	purchaser	purchaser	NOUN
ftr-475	1034	11	to	to	PART
ftr-475	1034	12	include	include	VERB
ftr-475	1034	13	the	the	DET
ftr-475	1034	14	payment	payment	NOUN
ftr-475	1034	15	in	in	ADP
ftr-475	1034	16	income,'48	income,'48	PROPN
ftr-475	1034	17	but	but	CCONJ
ftr-475	1034	18	has	have	AUX
ftr-475	1034	19	not	not	PART
ftr-475	1034	20	expressly	expressly	ADV
ftr-475	1034	21	addressed	address	VERB
ftr-475	1034	22	the	the	DET
ftr-475	1034	23	timing	timing	NOUN
ftr-475	1034	24	of	of	ADP
ftr-475	1034	25	the	the	DET
ftr-475	1034	26	inclusion	inclusion	NOUN
ftr-475	1034	27	in	in	ADP
ftr-475	1034	28	income	income	NOUN
ftr-475	1034	29	.	.	PUNCT
ftr-475	1035	1	rather	rather	ADV
ftr-475	1035	2	,	,	PUNCT
ftr-475	1035	3	the	the	DET
ftr-475	1035	4	irs	irs	PROPN
ftr-475	1035	5	has	have	AUX
ftr-475	1035	6	indicated	indicate	VERB
ftr-475	1035	7	simply	simply	ADV
ftr-475	1035	8	that	that	SCONJ
ftr-475	1035	9	it	it	PRON
ftr-475	1035	10	is	be	AUX
ftr-475	1035	11	subject	subject	ADJ
ftr-475	1035	12	to	to	ADP
ftr-475	1035	13	the	the	DET
ftr-475	1035	14	taxpayer	taxpayer	NOUN
ftr-475	1035	15	's	's	PART
ftr-475	1035	16	normal	normal	ADJ
ftr-475	1035	17	accounting	accounting	NOUN
ftr-475	1035	18	method	method	NOUN
ftr-475	1035	19	and	and	CCONJ
ftr-475	1035	20	the	the	DET
ftr-475	1035	21	requirement	requirement	NOUN
ftr-475	1035	22	that	that	SCONJ
ftr-475	1035	23	it	it	PRON
ftr-475	1035	24	clearly	clearly	ADV
ftr-475	1035	25	reflect	reflect	VERB
ftr-475	1035	26	income	income	NOUN
ftr-475	1035	27	under	under	ADP
ftr-475	1035	28	section	section	NOUN
ftr-475	1035	29	446	446	NUM
ftr-475	1035	30	.	.	PUNCT
ftr-475	1036	1	thus	thus	ADV
ftr-475	1036	2	,	,	PUNCT
ftr-475	1036	3	these	these	DET
ftr-475	1036	4	authorities	authority	NOUN
ftr-475	1036	5	do	do	VERB
ftr-475	1036	6	little	little	ADJ
ftr-475	1036	7	to	to	PART
ftr-475	1036	8	advance	advance	VERB
ftr-475	1036	9	the	the	DET
ftr-475	1036	10	analysis	analysis	NOUN
ftr-475	1036	11	.	.	PUNCT
ftr-475	1037	1	a	a	DET
ftr-475	1037	2	second	second	ADJ
ftr-475	1037	3	analogy	analogy	NOUN
ftr-475	1037	4	concerns	concern	NOUN
ftr-475	1037	5	so	so	ADV
ftr-475	1037	6	-	-	PUNCT
ftr-475	1037	7	called	call	VERB
ftr-475	1037	8	"	"	PUNCT
ftr-475	1037	9	structured	structured	ADJ
ftr-475	1037	10	settlements	settlement	NOUN
ftr-475	1037	11	"	"	PUNCT
ftr-475	1037	12	and	and	CCONJ
ftr-475	1037	13	other	other	ADJ
ftr-475	1037	14	settlement	settlement	NOUN
ftr-475	1037	15	funds	fund	NOUN
ftr-475	1037	16	-	-	PUNCT
ftr-475	1037	17	arrangements	arrangement	NOUN
ftr-475	1037	18	under	under	ADP
ftr-475	1037	19	which	which	PRON
ftr-475	1037	20	a	a	DET
ftr-475	1037	21	person	person	NOUN
ftr-475	1037	22	makes	make	VERB
ftr-475	1037	23	lump	lump	NOUN
ftr-475	1037	24	sum	sum	NOUN
ftr-475	1037	25	payment	payment	NOUN
ftr-475	1037	26	to	to	ADP
ftr-475	1037	27	an	an	DET
ftr-475	1037	28	assignee	assignee	NOUN
ftr-475	1037	29	in	in	ADP
ftr-475	1037	30	consideration	consideration	NOUN
ftr-475	1037	31	of	of	ADP
ftr-475	1037	32	the	the	DET
ftr-475	1037	33	latter	latter	ADJ
ftr-475	1037	34	assuming	assume	VERB
ftr-475	1037	35	the	the	DET
ftr-475	1037	36	former	former	NOUN
ftr-475	1037	37	's	's	PART
ftr-475	1037	38	liabilities	liability	NOUN
ftr-475	1037	39	with	with	ADP
ftr-475	1037	40	respect	respect	NOUN
ftr-475	1037	41	to	to	ADP
ftr-475	1037	42	a	a	DET
ftr-475	1037	43	plaintiff	plaintiff	NOUN
ftr-475	1037	44	(	(	PUNCT
ftr-475	1037	45	e.g.	e.g.	ADV
ftr-475	1037	46	,	,	PUNCT
ftr-475	1037	47	tort	tort	NOUN
ftr-475	1037	48	damages	damage	NOUN
ftr-475	1037	49	)	)	PUNCT
ftr-475	1037	50	.	.	PUNCT
ftr-475	1038	1	if	if	SCONJ
ftr-475	1038	2	an	an	DET
ftr-475	1038	3	assignment	assignment	NOUN
ftr-475	1038	4	of	of	ADP
ftr-475	1038	5	the	the	DET
ftr-475	1038	6	liability	liability	NOUN
ftr-475	1038	7	qualifies	qualify	VERB
ftr-475	1038	8	under	under	ADP
ftr-475	1038	9	section	section	NOUN
ftr-475	1038	10	130	130	NUM
ftr-475	1038	11	,	,	PUNCT
ftr-475	1038	12	the	the	DET
ftr-475	1038	13	assignee	assignee	NOUN
ftr-475	1038	14	need	need	AUX
ftr-475	1038	15	not	not	PART
ftr-475	1038	16	include	include	VERB
ftr-475	1038	17	the	the	DET
ftr-475	1038	18	payment	payment	NOUN
ftr-475	1038	19	in	in	ADP
ftr-475	1038	20	gross	gross	ADJ
ftr-475	1038	21	income	income	NOUN
ftr-475	1038	22	,	,	PUNCT
ftr-475	1038	23	'	'	PUNCT
ftr-475	1038	24	49	49	NUM
ftr-475	1038	25	whereas	whereas	SCONJ
ftr-475	1038	26	,	,	PUNCT
ftr-475	1038	27	according	accord	VERB
ftr-475	1038	28	to	to	ADP
ftr-475	1038	29	the	the	DET
ftr-475	1038	30	legislative	legislative	ADJ
ftr-475	1038	31	history	history	NOUN
ftr-475	1038	32	,	,	PUNCT
ftr-475	1038	33	if	if	SCONJ
ftr-475	1038	34	the	the	DET
ftr-475	1038	35	assignment	assignment	NOUN
ftr-475	1038	36	does	do	AUX
ftr-475	1038	37	not	not	PART
ftr-475	1038	38	so	so	ADV
ftr-475	1038	39	qualify	qualify	VERB
ftr-475	1038	40	then	then	ADV
ftr-475	1038	41	the	the	DET
ftr-475	1038	42	full	full	ADJ
ftr-475	1038	43	payment	payment	NOUN
ftr-475	1038	44	would	would	AUX
ftr-475	1038	45	be	be	AUX
ftr-475	1038	46	included	include	VERB
ftr-475	1038	47	148	148	NUM
ftr-475	1038	48	.	.	PUNCT
ftr-475	1039	1	rev	rev	PROPN
ftr-475	1039	2	.	.	PUNCT
ftr-475	1039	3	rul	rul	NOUN
ftr-475	1039	4	.	.	PUNCT
ftr-475	1040	1	71	71	NUM
ftr-475	1040	2	-	-	SYM
ftr-475	1040	3	450	450	NUM
ftr-475	1040	4	,	,	PUNCT
ftr-475	1040	5	1971	1971	NUM
ftr-475	1040	6	-	-	SYM
ftr-475	1040	7	2	2	NUM
ftr-475	1040	8	c.b	c.b	PROPN
ftr-475	1040	9	.	.	PROPN
ftr-475	1040	10	78	78	NUM
ftr-475	1040	11	;	;	PUNCT
ftr-475	1040	12	priv	priv	NOUN
ftr-475	1040	13	.	.	PUNCT
ftr-475	1041	1	let	let	VERB
ftr-475	1041	2	.	.	PUNCT
ftr-475	1042	1	rul	rul	NOUN
ftr-475	1042	2	.	.	PUNCT
ftr-475	1042	3	8749076	8749076	NUM
ftr-475	1042	4	(	(	PUNCT
ftr-475	1042	5	sept	sept	PROPN
ftr-475	1042	6	.	.	PROPN
ftr-475	1042	7	11	11	NUM
ftr-475	1042	8	,	,	PUNCT
ftr-475	1042	9	1987	1987	NUM
ftr-475	1042	10	)	)	PUNCT
ftr-475	1042	11	;	;	PUNCT
ftr-475	1043	1	priv	priv	PROPN
ftr-475	1043	2	.	.	PUNCT
ftr-475	1044	1	let	let	VERB
ftr-475	1044	2	.	.	PUNCT
ftr-475	1045	1	rul	rul	NOUN
ftr-475	1045	2	.	.	PUNCT
ftr-475	1045	3	8612050	8612050	NUM
ftr-475	1045	4	(	(	PUNCT
ftr-475	1045	5	dec	dec	PROPN
ftr-475	1045	6	.	.	PROPN
ftr-475	1045	7	23	23	NUM
ftr-475	1045	8	,	,	PUNCT
ftr-475	1045	9	1985	1985	NUM
ftr-475	1045	10	)	)	PUNCT
ftr-475	1045	11	;	;	PUNCT
ftr-475	1046	1	cf	cf	X
ftr-475	1046	2	.	.	PUNCT
ftr-475	1047	1	james	james	PROPN
ftr-475	1047	2	m.	m.	PROPN
ftr-475	1047	3	pierce	pierce	PROPN
ftr-475	1047	4	corp	corp	PROPN
ftr-475	1047	5	.	.	PROPN
ftr-475	1048	1	v.	v.	PROPN
ftr-475	1048	2	commissioner	commissioner	PROPN
ftr-475	1048	3	,	,	PUNCT
ftr-475	1048	4	326	326	NUM
ftr-475	1048	5	f.2d	f.2d	NUM
ftr-475	1048	6	67	67	NUM
ftr-475	1048	7	(	(	PUNCT
ftr-475	1048	8	8th	8th	ADJ
ftr-475	1048	9	cir	cir	NOUN
ftr-475	1048	10	.	.	PROPN
ftr-475	1048	11	1964	1964	NUM
ftr-475	1048	12	)	)	PUNCT
ftr-475	1048	13	(	(	PUNCT
ftr-475	1048	14	dealing	deal	VERB
ftr-475	1048	15	with	with	ADP
ftr-475	1048	16	tax	tax	NOUN
ftr-475	1048	17	treatment	treatment	NOUN
ftr-475	1048	18	of	of	ADP
ftr-475	1048	19	assignor	assignor	NOUN
ftr-475	1048	20	/	/	SYM
ftr-475	1048	21	seller	seller	NOUN
ftr-475	1048	22	)	)	PUNCT
ftr-475	1048	23	.	.	PUNCT
ftr-475	1049	1	see	see	VERB
ftr-475	1049	2	generally	generally	ADV
ftr-475	1049	3	alan	alan	PROPN
ftr-475	1049	4	s.	s.	PROPN
ftr-475	1049	5	lederman	lederman	PROPN
ftr-475	1049	6	,	,	PUNCT
ftr-475	1049	7	special	special	ADJ
ftr-475	1049	8	tax	tax	NOUN
ftr-475	1049	9	benefits	benefit	NOUN
ftr-475	1049	10	of	of	ADP
ftr-475	1049	11	magazine	magazine	NOUN
ftr-475	1049	12	publishing	publishing	NOUN
ftr-475	1049	13	enhance	enhance	VERB
ftr-475	1049	14	its	its	PRON
ftr-475	1049	15	usefulness	usefulness	NOUN
ftr-475	1049	16	as	as	ADP
ftr-475	1049	17	a	a	DET
ftr-475	1049	18	tax	tax	NOUN
ftr-475	1049	19	shelter	shelter	NOUN
ftr-475	1049	20	,	,	PUNCT
ftr-475	1049	21	55	55	NUM
ftr-475	1049	22	j.	j.	NOUN
ftr-475	1049	23	tax'n	tax'n	PROPN
ftr-475	1049	24	26	26	NUM
ftr-475	1049	25	,	,	PUNCT
ftr-475	1049	26	28	28	NUM
ftr-475	1049	27	-	-	SYM
ftr-475	1049	28	29	29	NUM
ftr-475	1049	29	(	(	PUNCT
ftr-475	1049	30	1981	1981	NUM
ftr-475	1049	31	)	)	PUNCT
ftr-475	1049	32	(	(	PUNCT
ftr-475	1049	33	discussing	discuss	VERB
ftr-475	1049	34	the	the	DET
ftr-475	1049	35	treatment	treatment	NOUN
ftr-475	1049	36	of	of	ADP
ftr-475	1049	37	the	the	DET
ftr-475	1049	38	assignee	assignee	NOUN
ftr-475	1049	39	/	/	SYM
ftr-475	1049	40	buyer	buyer	NOUN
ftr-475	1049	41	on	on	ADP
ftr-475	1049	42	receipt	receipt	NOUN
ftr-475	1049	43	of	of	ADP
ftr-475	1049	44	payment	payment	NOUN
ftr-475	1049	45	to	to	PART
ftr-475	1049	46	assume	assume	VERB
ftr-475	1049	47	subscription	subscription	NOUN
ftr-475	1049	48	liabilities	liability	NOUN
ftr-475	1049	49	)	)	PUNCT
ftr-475	1049	50	.	.	PUNCT
ftr-475	1050	1	149	149	NUM
ftr-475	1050	2	.	.	PUNCT
ftr-475	1050	3	irc	irc	PROPN
ftr-475	1050	4	§	§	PROPN
ftr-475	1050	5	130(a	130(a	PROPN
ftr-475	1050	6	)	)	PUNCT
ftr-475	1050	7	.	.	PUNCT
ftr-475	1051	1	[	[	X
ftr-475	1051	2	vol	vol	NOUN
ftr-475	1051	3	2:4	2:4	NUM
ftr-475	1051	4	tax	tax	NOUN
ftr-475	1051	5	aspects	aspect	NOUN
ftr-475	1051	6	of	of	ADP
ftr-475	1051	7	remic	remic	ADJ
ftr-475	1051	8	residual	residual	ADJ
ftr-475	1051	9	interests	interest	NOUN
ftr-475	1051	10	in	in	ADP
ftr-475	1051	11	gross	gross	ADJ
ftr-475	1051	12	income	income	NOUN
ftr-475	1051	13	.	.	PUNCT
ftr-475	1052	1	50	50	NUM
ftr-475	1052	2	the	the	DET
ftr-475	1052	3	legislative	legislative	ADJ
ftr-475	1052	4	history	history	NOUN
ftr-475	1052	5	stops	stop	VERB
ftr-475	1052	6	short	short	ADV
ftr-475	1052	7	of	of	ADP
ftr-475	1052	8	specifically	specifically	ADV
ftr-475	1052	9	addressing	address	VERB
ftr-475	1052	10	the	the	DET
ftr-475	1052	11	timing	timing	NOUN
ftr-475	1052	12	of	of	ADP
ftr-475	1052	13	the	the	DET
ftr-475	1052	14	inclusion	inclusion	NOUN
ftr-475	1052	15	,	,	PUNCT
ftr-475	1052	16	although	although	SCONJ
ftr-475	1052	17	it	it	PRON
ftr-475	1052	18	appears	appear	VERB
ftr-475	1052	19	to	to	PART
ftr-475	1052	20	have	have	AUX
ftr-475	1052	21	envisioned	envision	VERB
ftr-475	1052	22	that	that	SCONJ
ftr-475	1052	23	the	the	DET
ftr-475	1052	24	payment	payment	NOUN
ftr-475	1052	25	would	would	AUX
ftr-475	1052	26	be	be	AUX
ftr-475	1052	27	includible	includible	ADJ
ftr-475	1052	28	in	in	ADP
ftr-475	1052	29	full	full	ADJ
ftr-475	1052	30	in	in	ADP
ftr-475	1052	31	the	the	DET
ftr-475	1052	32	year	year	NOUN
ftr-475	1052	33	the	the	DET
ftr-475	1052	34	assignment	assignment	NOUN
ftr-475	1052	35	is	be	AUX
ftr-475	1052	36	made	make	VERB
ftr-475	1052	37	.	.	PUNCT
ftr-475	1053	1	in	in	ADP
ftr-475	1053	2	sum	sum	NOUN
ftr-475	1053	3	,	,	PUNCT
ftr-475	1053	4	the	the	DET
ftr-475	1053	5	law	law	NOUN
ftr-475	1053	6	authorizing	authorize	VERB
ftr-475	1053	7	or	or	CCONJ
ftr-475	1053	8	requiring	require	VERB
ftr-475	1053	9	amortization	amortization	NOUN
ftr-475	1053	10	,	,	PUNCT
ftr-475	1053	11	such	such	ADJ
ftr-475	1053	12	as	as	SCONJ
ftr-475	1053	13	it	it	PRON
ftr-475	1053	14	is	be	AUX
ftr-475	1053	15	,	,	PUNCT
ftr-475	1053	16	is	be	AUX
ftr-475	1053	17	murky	murky	ADJ
ftr-475	1053	18	.	.	PUNCT
ftr-475	1054	1	amortization	amortization	NOUN
ftr-475	1054	2	authorities	authority	NOUN
ftr-475	1054	3	,	,	PUNCT
ftr-475	1054	4	such	such	ADJ
ftr-475	1054	5	as	as	ADP
ftr-475	1054	6	private	private	ADJ
ftr-475	1054	7	letter	letter	NOUN
ftr-475	1054	8	ruling	rule	VERB
ftr-475	1054	9	8807065	8807065	NUM
ftr-475	1054	10	and	and	CCONJ
ftr-475	1054	11	the	the	DET
ftr-475	1054	12	notional	notional	ADJ
ftr-475	1054	13	principal	principal	ADJ
ftr-475	1054	14	contract	contract	NOUN
ftr-475	1054	15	regulations	regulation	NOUN
ftr-475	1054	16	,	,	PUNCT
ftr-475	1054	17	at	at	ADP
ftr-475	1054	18	best	well	ADV
ftr-475	1054	19	represent	represent	VERB
ftr-475	1054	20	what	what	PRON
ftr-475	1054	21	the	the	DET
ftr-475	1054	22	law	law	NOUN
ftr-475	1054	23	could	could	AUX
ftr-475	1054	24	be	be	AUX
ftr-475	1054	25	(	(	PUNCT
ftr-475	1054	26	and	and	CCONJ
ftr-475	1054	27	perhaps	perhaps	ADV
ftr-475	1054	28	should	should	AUX
ftr-475	1054	29	be	be	AUX
ftr-475	1054	30	)	)	PUNCT
ftr-475	1054	31	,	,	PUNCT
ftr-475	1054	32	and	and	CCONJ
ftr-475	1054	33	indicate	indicate	VERB
ftr-475	1054	34	that	that	SCONJ
ftr-475	1054	35	the	the	DET
ftr-475	1054	36	service	service	NOUN
ftr-475	1054	37	can	can	AUX
ftr-475	1054	38	,	,	PUNCT
ftr-475	1054	39	when	when	SCONJ
ftr-475	1054	40	it	it	PRON
ftr-475	1054	41	wants	want	VERB
ftr-475	1054	42	to	to	PART
ftr-475	1054	43	,	,	PUNCT
ftr-475	1054	44	authorize	authorize	VERB
ftr-475	1054	45	amortization	amortization	NOUN
ftr-475	1054	46	under	under	ADP
ftr-475	1054	47	its	its	PRON
ftr-475	1054	48	general	general	ADJ
ftr-475	1054	49	authority	authority	NOUN
ftr-475	1054	50	to	to	PART
ftr-475	1054	51	require	require	VERB
ftr-475	1054	52	that	that	SCONJ
ftr-475	1054	53	an	an	DET
ftr-475	1054	54	accounting	accounting	NOUN
ftr-475	1054	55	method	method	NOUN
ftr-475	1054	56	clearly	clearly	ADV
ftr-475	1054	57	reflect	reflect	VERB
ftr-475	1054	58	income	income	NOUN
ftr-475	1054	59	.	.	PUNCT
ftr-475	1055	1	however	however	ADV
ftr-475	1055	2	,	,	PUNCT
ftr-475	1055	3	amortization	amortization	NOUN
ftr-475	1055	4	of	of	ADP
ftr-475	1055	5	up	up	ADP
ftr-475	1055	6	-	-	PUNCT
ftr-475	1055	7	front	front	NOUN
ftr-475	1055	8	payments	payment	NOUN
ftr-475	1055	9	for	for	ADP
ftr-475	1055	10	remic	remic	ADJ
ftr-475	1055	11	residual	residual	ADJ
ftr-475	1055	12	interests	interest	NOUN
ftr-475	1055	13	can	can	AUX
ftr-475	1055	14	not	not	PART
ftr-475	1055	15	be	be	AUX
ftr-475	1055	16	said	say	VERB
ftr-475	1055	17	to	to	PART
ftr-475	1055	18	be	be	AUX
ftr-475	1055	19	required	require	VERB
ftr-475	1055	20	under	under	ADP
ftr-475	1055	21	current	current	ADJ
ftr-475	1055	22	law	law	NOUN
ftr-475	1055	23	.	.	PUNCT
ftr-475	1056	1	if	if	SCONJ
ftr-475	1056	2	one	one	NOUN
ftr-475	1056	3	concludes	conclude	VERB
ftr-475	1056	4	that	that	SCONJ
ftr-475	1056	5	an	an	DET
ftr-475	1056	6	up	up	ADP
ftr-475	1056	7	-	-	PUNCT
ftr-475	1056	8	front	front	NOUN
ftr-475	1056	9	payment	payment	NOUN
ftr-475	1056	10	is	be	AUX
ftr-475	1056	11	income	income	NOUN
ftr-475	1056	12	,	,	PUNCT
ftr-475	1056	13	then	then	ADV
ftr-475	1056	14	until	until	ADP
ftr-475	1056	15	and	and	CCONJ
ftr-475	1056	16	unless	unless	SCONJ
ftr-475	1056	17	the	the	DET
ftr-475	1056	18	service	service	NOUN
ftr-475	1056	19	issues	issue	VERB
ftr-475	1056	20	further	far	ADV
ftr-475	1056	21	guidance	guidance	VERB
ftr-475	1056	22	normal	normal	ADJ
ftr-475	1056	23	realization	realization	NOUN
ftr-475	1056	24	principles	principle	NOUN
ftr-475	1056	25	should	should	AUX
ftr-475	1056	26	be	be	AUX
ftr-475	1056	27	determinative	determinative	ADJ
ftr-475	1056	28	,	,	PUNCT
ftr-475	1056	29	and	and	CCONJ
ftr-475	1056	30	under	under	ADP
ftr-475	1056	31	such	such	ADJ
ftr-475	1056	32	principles	principle	NOUN
ftr-475	1056	33	the	the	DET
ftr-475	1056	34	up	up	ADP
ftr-475	1056	35	-	-	PUNCT
ftr-475	1056	36	front	front	NOUN
ftr-475	1056	37	payment	payment	NOUN
ftr-475	1056	38	should	should	AUX
ftr-475	1056	39	be	be	AUX
ftr-475	1056	40	included	include	VERB
ftr-475	1056	41	in	in	ADP
ftr-475	1056	42	gross	gross	ADJ
ftr-475	1056	43	income	income	NOUN
ftr-475	1056	44	in	in	ADP
ftr-475	1056	45	full	full	ADJ
ftr-475	1056	46	in	in	ADP
ftr-475	1056	47	the	the	DET
ftr-475	1056	48	taxable	taxable	ADJ
ftr-475	1056	49	year	year	NOUN
ftr-475	1056	50	it	it	PRON
ftr-475	1056	51	is	be	AUX
ftr-475	1056	52	received	receive	VERB
ftr-475	1056	53	or	or	CCONJ
ftr-475	1056	54	accrued	accrue	VERB
ftr-475	1056	55	under	under	ADP
ftr-475	1056	56	the	the	DET
ftr-475	1056	57	taxpayer	taxpayer	NOUN
ftr-475	1056	58	's	's	PART
ftr-475	1056	59	accounting	accounting	NOUN
ftr-475	1056	60	method	method	NOUN
ftr-475	1056	61	.	.	PUNCT
ftr-475	1057	1	c.	c.	NOUN
ftr-475	1057	2	tax	tax	NOUN
ftr-475	1057	3	policy	policy	NOUN
ftr-475	1057	4	issues.-since	issues.-since	PROPN
ftr-475	1057	5	,	,	PUNCT
ftr-475	1057	6	however	however	ADV
ftr-475	1057	7	,	,	PUNCT
ftr-475	1057	8	the	the	DET
ftr-475	1057	9	service	service	NOUN
ftr-475	1057	10	is	be	AUX
ftr-475	1057	11	currently	currently	ADV
ftr-475	1057	12	considering	consider	VERB
ftr-475	1057	13	addressing	address	VERB
ftr-475	1057	14	the	the	DET
ftr-475	1057	15	tax	tax	NOUN
ftr-475	1057	16	treatment	treatment	NOUN
ftr-475	1057	17	of	of	ADP
ftr-475	1057	18	up	up	ADP
ftr-475	1057	19	-	-	PUNCT
ftr-475	1057	20	front	front	NOUN
ftr-475	1057	21	payments	payment	NOUN
ftr-475	1057	22	,	,	PUNCT
ftr-475	1057	23	it	it	PRON
ftr-475	1057	24	is	be	AUX
ftr-475	1057	25	appropriate	appropriate	ADJ
ftr-475	1057	26	to	to	PART
ftr-475	1057	27	step	step	VERB
ftr-475	1057	28	back	back	ADV
ftr-475	1057	29	and	and	CCONJ
ftr-475	1057	30	ask	ask	VERB
ftr-475	1057	31	what	what	PRON
ftr-475	1057	32	should	should	AUX
ftr-475	1057	33	the	the	DET
ftr-475	1057	34	law	law	NOUN
ftr-475	1057	35	be	be	AUX
ftr-475	1057	36	?	?	PUNCT
ftr-475	1058	1	what	what	DET
ftr-475	1058	2	position	position	NOUN
ftr-475	1058	3	should	should	AUX
ftr-475	1058	4	the	the	DET
ftr-475	1058	5	service	service	NOUN
ftr-475	1058	6	take	take	VERB
ftr-475	1058	7	on	on	ADP
ftr-475	1058	8	this	this	DET
ftr-475	1058	9	point	point	NOUN
ftr-475	1058	10	?	?	PUNCT
ftr-475	1059	1	in	in	ADP
ftr-475	1059	2	general	general	ADJ
ftr-475	1059	3	,	,	PUNCT
ftr-475	1059	4	it	it	PRON
ftr-475	1059	5	must	must	AUX
ftr-475	1059	6	be	be	AUX
ftr-475	1059	7	acknowledged	acknowledge	VERB
ftr-475	1059	8	that	that	SCONJ
ftr-475	1059	9	the	the	DET
ftr-475	1059	10	issue	issue	NOUN
ftr-475	1059	11	is	be	AUX
ftr-475	1059	12	not	not	PART
ftr-475	1059	13	an	an	DET
ftr-475	1059	14	easy	easy	ADJ
ftr-475	1059	15	one	one	NOUN
ftr-475	1059	16	,	,	PUNCT
ftr-475	1059	17	but	but	CCONJ
ftr-475	1059	18	several	several	ADJ
ftr-475	1059	19	tax	tax	NOUN
ftr-475	1059	20	policy	policy	NOUN
ftr-475	1059	21	issues	issue	NOUN
ftr-475	1059	22	,	,	PUNCT
ftr-475	1059	23	of	of	ADP
ftr-475	1059	24	varying	vary	VERB
ftr-475	1059	25	significance	significance	NOUN
ftr-475	1059	26	,	,	PUNCT
ftr-475	1059	27	can	can	AUX
ftr-475	1059	28	be	be	AUX
ftr-475	1059	29	identified	identify	VERB
ftr-475	1059	30	.	.	PUNCT
ftr-475	1060	1	marketplace	marketplace	NOUN
ftr-475	1060	2	distortion.-one	distortion.-one	NOUN
ftr-475	1060	3	policy	policy	NOUN
ftr-475	1060	4	consideration	consideration	NOUN
ftr-475	1060	5	that	that	PRON
ftr-475	1060	6	might	might	AUX
ftr-475	1060	7	be	be	AUX
ftr-475	1060	8	advanced	advance	VERB
ftr-475	1060	9	in	in	ADP
ftr-475	1060	10	favor	favor	NOUN
ftr-475	1060	11	of	of	ADP
ftr-475	1060	12	either	either	PRON
ftr-475	1060	13	not	not	PART
ftr-475	1060	14	treating	treat	VERB
ftr-475	1060	15	an	an	DET
ftr-475	1060	16	up	up	ADJ
ftr-475	1060	17	-	-	PUNCT
ftr-475	1060	18	front	front	NOUN
ftr-475	1060	19	payment	payment	NOUN
ftr-475	1060	20	as	as	ADP
ftr-475	1060	21	income	income	NOUN
ftr-475	1060	22	or	or	CCONJ
ftr-475	1060	23	requiring	require	VERB
ftr-475	1060	24	amortization	amortization	NOUN
ftr-475	1060	25	is	be	AUX
ftr-475	1060	26	that	that	SCONJ
ftr-475	1060	27	such	such	ADJ
ftr-475	1060	28	treatment	treatment	NOUN
ftr-475	1060	29	is	be	AUX
ftr-475	1060	30	necessary	necessary	ADJ
ftr-475	1060	31	in	in	ADP
ftr-475	1060	32	order	order	NOUN
ftr-475	1060	33	to	to	PART
ftr-475	1060	34	prevent	prevent	VERB
ftr-475	1060	35	market	market	NOUN
ftr-475	1060	36	distortions	distortion	NOUN
ftr-475	1060	37	.	.	PUNCT
ftr-475	1061	1	if	if	SCONJ
ftr-475	1061	2	up	up	ADP
ftr-475	1061	3	-	-	PUNCT
ftr-475	1061	4	front	front	NOUN
ftr-475	1061	5	payments	payment	NOUN
ftr-475	1061	6	are	be	AUX
ftr-475	1061	7	taxable	taxable	ADJ
ftr-475	1061	8	in	in	ADP
ftr-475	1061	9	full	full	ADJ
ftr-475	1061	10	immediately	immediately	ADV
ftr-475	1061	11	,	,	PUNCT
ftr-475	1061	12	normal	normal	ADJ
ftr-475	1061	13	economic	economic	ADJ
ftr-475	1061	14	forces	force	NOUN
ftr-475	1061	15	will	will	AUX
ftr-475	1061	16	push	push	VERB
ftr-475	1061	17	noneconomic	noneconomic	ADJ
ftr-475	1061	18	residual	residual	ADJ
ftr-475	1061	19	interests	interest	NOUN
ftr-475	1061	20	into	into	ADP
ftr-475	1061	21	the	the	DET
ftr-475	1061	22	hands	hand	NOUN
ftr-475	1061	23	of	of	ADP
ftr-475	1061	24	those	those	PRON
ftr-475	1061	25	who	who	PRON
ftr-475	1061	26	would	would	AUX
ftr-475	1061	27	pay	pay	VERB
ftr-475	1061	28	the	the	DET
ftr-475	1061	29	least	least	ADJ
ftr-475	1061	30	:	:	PUNCT
ftr-475	1061	31	holders	holder	NOUN
ftr-475	1061	32	with	with	ADP
ftr-475	1061	33	net	net	ADJ
ftr-475	1061	34	operating	operating	NOUN
ftr-475	1061	35	losses	loss	NOUN
ftr-475	1061	36	.	.	PUNCT
ftr-475	1062	1	taxable	taxable	ADJ
ftr-475	1062	2	holders	holder	NOUN
ftr-475	1062	3	would	would	AUX
ftr-475	1062	4	have	have	VERB
ftr-475	1062	5	to	to	PART
ftr-475	1062	6	factor	factor	VERB
ftr-475	1062	7	in	in	ADP
ftr-475	1062	8	associated	associated	ADJ
ftr-475	1062	9	federal	federal	ADJ
ftr-475	1062	10	income	income	NOUN
ftr-475	1062	11	taxes	taxis	NOUN
ftr-475	1062	12	in	in	ADP
ftr-475	1062	13	negotiating	negotiate	VERB
ftr-475	1062	14	the	the	DET
ftr-475	1062	15	up	up	ADJ
ftr-475	1062	16	-	-	PUNCT
ftr-475	1062	17	front	front	NOUN
ftr-475	1062	18	fee	fee	NOUN
ftr-475	1062	19	,	,	PUNCT
ftr-475	1062	20	whereas	whereas	SCONJ
ftr-475	1062	21	"	"	PUNCT
ftr-475	1062	22	tax	tax	NOUN
ftr-475	1062	23	-	-	PUNCT
ftr-475	1062	24	exempt	exempt	ADJ
ftr-475	1062	25	"	"	PUNCT
ftr-475	1062	26	holders	holder	NOUN
ftr-475	1062	27	(	(	PUNCT
ftr-475	1062	28	those	those	PRON
ftr-475	1062	29	with	with	ADP
ftr-475	1062	30	nols	nol	NOUN
ftr-475	1062	31	)	)	PUNCT
ftr-475	1062	32	would	would	AUX
ftr-475	1062	33	not	not	PART
ftr-475	1062	34	.	.	PUNCT
ftr-475	1063	1	thus	thus	ADV
ftr-475	1063	2	,	,	PUNCT
ftr-475	1063	3	a	a	DET
ftr-475	1063	4	tax	tax	NOUN
ftr-475	1063	5	driven	drive	VERB
ftr-475	1063	6	distortion	distortion	NOUN
ftr-475	1063	7	in	in	ADP
ftr-475	1063	8	the	the	DET
ftr-475	1063	9	marketplace	marketplace	NOUN
ftr-475	1063	10	would	would	AUX
ftr-475	1063	11	be	be	AUX
ftr-475	1063	12	created	create	VERB
ftr-475	1063	13	.	.	PUNCT
ftr-475	1064	1	however	however	ADV
ftr-475	1064	2	,	,	PUNCT
ftr-475	1064	3	this	this	DET
ftr-475	1064	4	distortion	distortion	NOUN
ftr-475	1064	5	,	,	PUNCT
ftr-475	1064	6	if	if	SCONJ
ftr-475	1064	7	one	one	PRON
ftr-475	1064	8	chooses	choose	VERB
ftr-475	1064	9	to	to	PART
ftr-475	1064	10	label	label	VERB
ftr-475	1064	11	it	it	PRON
ftr-475	1064	12	as	as	ADP
ftr-475	1064	13	such	such	ADJ
ftr-475	1064	14	,	,	PUNCT
ftr-475	1064	15	has	have	VERB
ftr-475	1064	16	nothing	nothing	PRON
ftr-475	1064	17	peculiar	peculiar	ADJ
ftr-475	1064	18	to	to	PART
ftr-475	1064	19	do	do	VERB
ftr-475	1064	20	with	with	ADP
ftr-475	1064	21	residual	residual	ADJ
ftr-475	1064	22	interests	interest	NOUN
ftr-475	1064	23	,	,	PUNCT
ftr-475	1064	24	but	but	CCONJ
ftr-475	1064	25	relates	relate	VERB
ftr-475	1064	26	to	to	ADP
ftr-475	1064	27	allowance	allowance	NOUN
ftr-475	1064	28	of	of	ADP
ftr-475	1064	29	a	a	DET
ftr-475	1064	30	deduction	deduction	NOUN
ftr-475	1064	31	for	for	ADP
ftr-475	1064	32	losses	loss	NOUN
ftr-475	1064	33	.	.	PUNCT
ftr-475	1065	1	loss	loss	NOUN
ftr-475	1065	2	taxpayers	taxpayer	NOUN
ftr-475	1065	3	will	will	AUX
ftr-475	1065	4	always	always	ADV
ftr-475	1065	5	place	place	VERB
ftr-475	1065	6	a	a	DET
ftr-475	1065	7	higher	high	ADJ
ftr-475	1065	8	,	,	PUNCT
ftr-475	1065	9	after	after	ADP
ftr-475	1065	10	tax	tax	NOUN
ftr-475	1065	11	value	value	NOUN
ftr-475	1065	12	on	on	ADP
ftr-475	1065	13	current	current	ADJ
ftr-475	1065	14	income	income	NOUN
ftr-475	1065	15	than	than	ADP
ftr-475	1065	16	nonloss	nonloss	ADP
ftr-475	1065	17	taxpayers	taxpayer	NOUN
ftr-475	1065	18	;	;	PUNCT
ftr-475	1065	19	this	this	DET
ftr-475	1065	20	loss	loss	NOUN
ftr-475	1065	21	"	"	PUNCT
ftr-475	1065	22	distortion	distortion	NOUN
ftr-475	1065	23	"	"	PUNCT
ftr-475	1065	24	already	already	ADV
ftr-475	1065	25	pervades	pervade	VERB
ftr-475	1065	26	the	the	DET
ftr-475	1065	27	marketplace	marketplace	NOUN
ftr-475	1065	28	generally	generally	ADV
ftr-475	1065	29	and	and	CCONJ
ftr-475	1065	30	there	there	PRON
ftr-475	1065	31	is	be	VERB
ftr-475	1065	32	no	no	DET
ftr-475	1065	33	reason	reason	NOUN
ftr-475	1065	34	to	to	PART
ftr-475	1065	35	single	single	VERB
ftr-475	1065	36	out	out	ADP
ftr-475	1065	37	remic	remic	ADJ
ftr-475	1065	38	residual	residual	ADJ
ftr-475	1065	39	interests	interest	NOUN
ftr-475	1065	40	as	as	ADP
ftr-475	1065	41	the	the	DET
ftr-475	1065	42	beachhead	beachhead	NOUN
ftr-475	1065	43	for	for	ADP
ftr-475	1065	44	battling	battle	VERB
ftr-475	1065	45	this	this	DET
ftr-475	1065	46	perceived	perceive	VERB
ftr-475	1065	47	problem	problem	NOUN
ftr-475	1065	48	.	.	PUNCT
ftr-475	1065	49	'	'	PUNCT
ftr-475	1066	1	5	5	NUM
ftr-475	1066	2	'	'	NUM
ftr-475	1066	3	150	150	NUM
ftr-475	1066	4	.	.	PUNCT
ftr-475	1067	1	h.r	h.r	PROPN
ftr-475	1067	2	.	.	PROPN
ftr-475	1067	3	rep	rep	PROPN
ftr-475	1067	4	.	.	PROPN
ftr-475	1068	1	no	no	PROPN
ftr-475	1068	2	.	.	NOUN
ftr-475	1068	3	426	426	NUM
ftr-475	1068	4	,	,	PUNCT
ftr-475	1068	5	99th	99th	ADJ
ftr-475	1068	6	cong	cong	NOUN
ftr-475	1068	7	.	.	PUNCT
ftr-475	1068	8	,	,	PUNCT
ftr-475	1068	9	1st	1st	ADJ
ftr-475	1068	10	sess	sess	NOUN
ftr-475	1068	11	.	.	PUNCT
ftr-475	1069	1	659	659	NUM
ftr-475	1069	2	(	(	PUNCT
ftr-475	1069	3	1985	1985	NUM
ftr-475	1069	4	)	)	PUNCT
ftr-475	1069	5	(	(	PUNCT
ftr-475	1069	6	"	"	PUNCT
ftr-475	1069	7	[	[	X
ftr-475	1069	8	tihe	tihe	ADJ
ftr-475	1069	9	full	full	ADJ
ftr-475	1069	10	amount	amount	NOUN
ftr-475	1069	11	of	of	ADP
ftr-475	1069	12	the	the	DET
ftr-475	1069	13	consideration	consideration	NOUN
ftr-475	1069	14	received	receive	VERB
ftr-475	1069	15	is	be	AUX
ftr-475	1069	16	included	include	VERB
ftr-475	1069	17	in	in	ADP
ftr-475	1069	18	gross	gross	ADJ
ftr-475	1069	19	income	income	NOUN
ftr-475	1069	20	.	.	PUNCT
ftr-475	1069	21	"	"	PUNCT
ftr-475	1069	22	)	)	PUNCT
ftr-475	1069	23	.	.	PUNCT
ftr-475	1070	1	151	151	NUM
ftr-475	1070	2	.	.	PUNCT
ftr-475	1071	1	moreover	moreover	ADV
ftr-475	1071	2	,	,	PUNCT
ftr-475	1071	3	it	it	PRON
ftr-475	1071	4	is	be	AUX
ftr-475	1071	5	unclear	unclear	ADJ
ftr-475	1071	6	whether	whether	SCONJ
ftr-475	1071	7	amortization	amortization	NOUN
ftr-475	1071	8	solves	solve	VERB
ftr-475	1071	9	the	the	DET
ftr-475	1071	10	perceived	perceive	VERB
ftr-475	1071	11	distortion	distortion	NOUN
ftr-475	1071	12	in	in	ADP
ftr-475	1071	13	any	any	DET
ftr-475	1071	14	event	event	NOUN
ftr-475	1071	15	.	.	PUNCT
ftr-475	1072	1	even	even	ADV
ftr-475	1072	2	under	under	ADP
ftr-475	1072	3	an	an	DET
ftr-475	1072	4	amortization	amortization	NOUN
ftr-475	1072	5	regime	regime	NOUN
ftr-475	1072	6	,	,	PUNCT
ftr-475	1072	7	loss	loss	NOUN
ftr-475	1072	8	taxpayers	taxpayer	NOUN
ftr-475	1072	9	presumably	presumably	ADV
ftr-475	1072	10	would	would	AUX
ftr-475	1072	11	still	still	ADV
ftr-475	1072	12	value	value	VERB
ftr-475	1072	13	a	a	DET
ftr-475	1072	14	19941	19941	NUM
ftr-475	1072	15	florida	florida	PROPN
ftr-475	1072	16	tax	tax	NOUN
ftr-475	1072	17	review	review	NOUN
ftr-475	1072	18	perhaps	perhaps	ADV
ftr-475	1072	19	a	a	DET
ftr-475	1072	20	more	more	ADV
ftr-475	1072	21	fundamental	fundamental	ADJ
ftr-475	1072	22	objection	objection	NOUN
ftr-475	1072	23	to	to	ADP
ftr-475	1072	24	the	the	DET
ftr-475	1072	25	validity	validity	NOUN
ftr-475	1072	26	of	of	ADP
ftr-475	1072	27	this	this	DET
ftr-475	1072	28	policy	policy	NOUN
ftr-475	1072	29	is	be	AUX
ftr-475	1072	30	one	one	NUM
ftr-475	1072	31	's	's	PART
ftr-475	1072	32	uneasiness	uneasiness	NOUN
ftr-475	1072	33	with	with	ADP
ftr-475	1072	34	the	the	DET
ftr-475	1072	35	notion	notion	NOUN
ftr-475	1072	36	of	of	ADP
ftr-475	1072	37	the	the	DET
ftr-475	1072	38	service	service	NOUN
ftr-475	1072	39	through	through	ADP
ftr-475	1072	40	regulations	regulation	NOUN
ftr-475	1072	41	attempting	attempt	VERB
ftr-475	1072	42	to	to	PART
ftr-475	1072	43	redress	redress	NOUN
ftr-475	1072	44	perceived	perceive	VERB
ftr-475	1072	45	market	market	NOUN
ftr-475	1072	46	distortions	distortion	NOUN
ftr-475	1072	47	.	.	PUNCT
ftr-475	1073	1	the	the	DET
ftr-475	1073	2	regulatory	regulatory	ADJ
ftr-475	1073	3	process	process	NOUN
ftr-475	1073	4	is	be	AUX
ftr-475	1073	5	a	a	DET
ftr-475	1073	6	blunt	blunt	ADJ
ftr-475	1073	7	instrument	instrument	NOUN
ftr-475	1073	8	indeed	indeed	ADV
ftr-475	1073	9	,	,	PUNCT
ftr-475	1073	10	and	and	CCONJ
ftr-475	1073	11	the	the	DET
ftr-475	1073	12	service	service	NOUN
ftr-475	1073	13	is	be	AUX
ftr-475	1073	14	neither	neither	CCONJ
ftr-475	1073	15	well	well	ADV
ftr-475	1073	16	qualified	qualified	ADJ
ftr-475	1073	17	to	to	ADP
ftr-475	1073	18	nor	nor	CCONJ
ftr-475	1073	19	efficient	efficient	ADJ
ftr-475	1073	20	in	in	ADP
ftr-475	1073	21	using	use	VERB
ftr-475	1073	22	the	the	DET
ftr-475	1073	23	tax	tax	NOUN
ftr-475	1073	24	system	system	NOUN
ftr-475	1073	25	to	to	ADP
ftr-475	1073	26	fine	fine	ADJ
ftr-475	1073	27	-	-	PUNCT
ftr-475	1073	28	tune	tune	NOUN
ftr-475	1073	29	market	market	NOUN
ftr-475	1073	30	forces	force	NOUN
ftr-475	1073	31	.	.	PUNCT
ftr-475	1074	1	instead	instead	ADV
ftr-475	1074	2	,	,	PUNCT
ftr-475	1074	3	the	the	DET
ftr-475	1074	4	service	service	NOUN
ftr-475	1074	5	should	should	AUX
ftr-475	1074	6	identify	identify	VERB
ftr-475	1074	7	and	and	CCONJ
ftr-475	1074	8	implement	implement	VERB
ftr-475	1074	9	other	other	ADJ
ftr-475	1074	10	,	,	PUNCT
ftr-475	1074	11	more	more	ADV
ftr-475	1074	12	appropriate	appropriate	ADJ
ftr-475	1074	13	tax	tax	NOUN
ftr-475	1074	14	policy	policy	NOUN
ftr-475	1074	15	goals	goal	NOUN
ftr-475	1074	16	at	at	ADP
ftr-475	1074	17	issue	issue	NOUN
ftr-475	1074	18	and	and	CCONJ
ftr-475	1074	19	let	let	VERB
ftr-475	1074	20	the	the	DET
ftr-475	1074	21	chips	chip	NOUN
ftr-475	1074	22	fall	fall	VERB
ftr-475	1074	23	where	where	SCONJ
ftr-475	1074	24	they	they	PRON
ftr-475	1074	25	may	may	AUX
ftr-475	1074	26	in	in	ADP
ftr-475	1074	27	the	the	DET
ftr-475	1074	28	marketplace	marketplace	NOUN
ftr-475	1074	29	.	.	PUNCT
ftr-475	1075	1	conflict	conflict	NOUN
ftr-475	1075	2	with	with	ADP
ftr-475	1075	3	loss	loss	NOUN
ftr-475	1075	4	limitation	limitation	NOUN
ftr-475	1075	5	policies.-one	policies.-one	NOUN
ftr-475	1075	6	tax	tax	NOUN
ftr-475	1075	7	policy	policy	NOUN
ftr-475	1075	8	issue	issue	NOUN
ftr-475	1075	9	that	that	PRON
ftr-475	1075	10	requires	require	VERB
ftr-475	1075	11	careful	careful	ADJ
ftr-475	1075	12	consideration	consideration	NOUN
ftr-475	1075	13	is	be	AUX
ftr-475	1075	14	whether	whether	SCONJ
ftr-475	1075	15	immediate	immediate	ADJ
ftr-475	1075	16	recognition	recognition	NOUN
ftr-475	1075	17	of	of	ADP
ftr-475	1075	18	an	an	DET
ftr-475	1075	19	up	up	ADJ
ftr-475	1075	20	-	-	PUNCT
ftr-475	1075	21	front	front	NOUN
ftr-475	1075	22	payment	payment	NOUN
ftr-475	1075	23	is	be	AUX
ftr-475	1075	24	appropriate	appropriate	ADJ
ftr-475	1075	25	where	where	SCONJ
ftr-475	1075	26	noneconomic	noneconomic	ADJ
ftr-475	1075	27	residual	residual	ADJ
ftr-475	1075	28	interests	interest	NOUN
ftr-475	1075	29	are	be	AUX
ftr-475	1075	30	acquired	acquire	VERB
ftr-475	1075	31	by	by	ADP
ftr-475	1075	32	taxpayers	taxpayer	NOUN
ftr-475	1075	33	with	with	ADP
ftr-475	1075	34	expiring	expire	VERB
ftr-475	1075	35	losses	loss	NOUN
ftr-475	1075	36	,	,	PUNCT
ftr-475	1075	37	including	include	VERB
ftr-475	1075	38	losses	loss	NOUN
ftr-475	1075	39	that	that	PRON
ftr-475	1075	40	are	be	AUX
ftr-475	1075	41	about	about	ADP
ftr-475	1075	42	"	"	PUNCT
ftr-475	1075	43	expire	expire	NOUN
ftr-475	1075	44	"	"	PUNCT
ftr-475	1075	45	as	as	ADP
ftr-475	1075	46	a	a	DET
ftr-475	1075	47	result	result	NOUN
ftr-475	1075	48	of	of	ADP
ftr-475	1075	49	a	a	DET
ftr-475	1075	50	pending	pende	VERB
ftr-475	1075	51	section	section	NOUN
ftr-475	1075	52	382	382	NUM
ftr-475	1075	53	ownership	ownership	NOUN
ftr-475	1075	54	change	change	NOUN
ftr-475	1075	55	.	.	PUNCT
ftr-475	1076	1	these	these	DET
ftr-475	1076	2	taxpayers	taxpayer	NOUN
ftr-475	1076	3	could	could	AUX
ftr-475	1076	4	acquire	acquire	VERB
ftr-475	1076	5	residual	residual	ADJ
ftr-475	1076	6	interests	interest	NOUN
ftr-475	1076	7	and	and	CCONJ
ftr-475	1076	8	use	use	VERB
ftr-475	1076	9	the	the	DET
ftr-475	1076	10	up	up	ADJ
ftr-475	1076	11	-	-	PUNCT
ftr-475	1076	12	front	front	NOUN
ftr-475	1076	13	payment	payment	NOUN
ftr-475	1076	14	to	to	PART
ftr-475	1076	15	soak	soak	VERB
ftr-475	1076	16	up	up	ADP
ftr-475	1076	17	losses	loss	NOUN
ftr-475	1076	18	that	that	PRON
ftr-475	1076	19	might	might	AUX
ftr-475	1076	20	not	not	PART
ftr-475	1076	21	otherwise	otherwise	ADV
ftr-475	1076	22	be	be	AUX
ftr-475	1076	23	usable.152	usable.152	ADJ
ftr-475	1076	24	it	it	PRON
ftr-475	1076	25	would	would	AUX
ftr-475	1076	26	seem	seem	VERB
ftr-475	1076	27	that	that	SCONJ
ftr-475	1076	28	this	this	DET
ftr-475	1076	29	policy	policy	NOUN
ftr-475	1076	30	issue	issue	NOUN
ftr-475	1076	31	ultimately	ultimately	ADV
ftr-475	1076	32	turns	turn	VERB
ftr-475	1076	33	on	on	ADP
ftr-475	1076	34	the	the	DET
ftr-475	1076	35	resolution	resolution	NOUN
ftr-475	1076	36	of	of	ADP
ftr-475	1076	37	the	the	DET
ftr-475	1076	38	fundamental	fundamental	ADJ
ftr-475	1076	39	question	question	NOUN
ftr-475	1076	40	of	of	ADP
ftr-475	1076	41	whether	whether	SCONJ
ftr-475	1076	42	the	the	DET
ftr-475	1076	43	up	up	ADJ
ftr-475	1076	44	-	-	PUNCT
ftr-475	1076	45	front	front	NOUN
ftr-475	1076	46	payment	payment	NOUN
ftr-475	1076	47	is	be	AUX
ftr-475	1076	48	properly	properly	ADV
ftr-475	1076	49	viewed	view	VERB
ftr-475	1076	50	as	as	ADP
ftr-475	1076	51	income	income	NOUN
ftr-475	1076	52	attributable	attributable	ADJ
ftr-475	1076	53	to	to	ADP
ftr-475	1076	54	the	the	DET
ftr-475	1076	55	current	current	ADJ
ftr-475	1076	56	period	period	NOUN
ftr-475	1076	57	or	or	CCONJ
ftr-475	1076	58	income	income	NOUN
ftr-475	1076	59	that	that	PRON
ftr-475	1076	60	relates	relate	VERB
ftr-475	1076	61	to	to	ADP
ftr-475	1076	62	future	future	ADJ
ftr-475	1076	63	periods	period	NOUN
ftr-475	1076	64	.	.	PUNCT
ftr-475	1077	1	if	if	SCONJ
ftr-475	1077	2	it	it	PRON
ftr-475	1077	3	is	be	AUX
ftr-475	1077	4	concluded	conclude	VERB
ftr-475	1077	5	that	that	SCONJ
ftr-475	1077	6	the	the	DET
ftr-475	1077	7	income	income	NOUN
ftr-475	1077	8	is	be	AUX
ftr-475	1077	9	properly	properly	ADV
ftr-475	1077	10	attributable	attributable	ADJ
ftr-475	1077	11	to	to	ADP
ftr-475	1077	12	future	future	ADJ
ftr-475	1077	13	periods	period	NOUN
ftr-475	1077	14	,	,	PUNCT
ftr-475	1077	15	then	then	ADV
ftr-475	1077	16	indeed	indeed	ADV
ftr-475	1077	17	it	it	PRON
ftr-475	1077	18	would	would	AUX
ftr-475	1077	19	transgress	transgress	VERB
ftr-475	1077	20	the	the	DET
ftr-475	1077	21	policy	policy	NOUN
ftr-475	1077	22	of	of	ADP
ftr-475	1077	23	section	section	NOUN
ftr-475	1077	24	382	382	NUM
ftr-475	1077	25	and	and	CCONJ
ftr-475	1077	26	section	section	NOUN
ftr-475	1077	27	172	172	NUM
ftr-475	1077	28	to	to	PART
ftr-475	1077	29	permit	permit	VERB
ftr-475	1077	30	the	the	DET
ftr-475	1077	31	taxpayer	taxpayer	NOUN
ftr-475	1077	32	to	to	PART
ftr-475	1077	33	accelerate	accelerate	VERB
ftr-475	1077	34	that	that	DET
ftr-475	1077	35	income	income	NOUN
ftr-475	1077	36	into	into	ADP
ftr-475	1077	37	the	the	DET
ftr-475	1077	38	current	current	ADJ
ftr-475	1077	39	taxable	taxable	ADJ
ftr-475	1077	40	year	year	NOUN
ftr-475	1077	41	.	.	PUNCT
ftr-475	1078	1	53	53	NUM
ftr-475	1078	2	if	if	SCONJ
ftr-475	1078	3	,	,	PUNCT
ftr-475	1078	4	however	however	ADV
ftr-475	1078	5	,	,	PUNCT
ftr-475	1078	6	the	the	DET
ftr-475	1078	7	residual	residual	ADJ
ftr-475	1078	8	interest	interest	NOUN
ftr-475	1078	9	differently	differently	ADV
ftr-475	1078	10	than	than	ADP
ftr-475	1078	11	nonloss	nonloss	ADP
ftr-475	1078	12	taxpayers	taxpayer	NOUN
ftr-475	1078	13	-	-	PUNCT
ftr-475	1078	14	i.e.	i.e.	X
ftr-475	1078	15	,	,	PUNCT
ftr-475	1078	16	the	the	DET
ftr-475	1078	17	premium	premium	NOUN
ftr-475	1078	18	placed	place	VERB
ftr-475	1078	19	on	on	ADP
ftr-475	1078	20	such	such	DET
ftr-475	1078	21	an	an	DET
ftr-475	1078	22	investment	investment	NOUN
ftr-475	1078	23	by	by	ADP
ftr-475	1078	24	loss	loss	NOUN
ftr-475	1078	25	taxpayers	taxpayer	NOUN
ftr-475	1078	26	would	would	AUX
ftr-475	1078	27	be	be	AUX
ftr-475	1078	28	reduced	reduce	VERB
ftr-475	1078	29	,	,	PUNCT
ftr-475	1078	30	but	but	CCONJ
ftr-475	1078	31	not	not	PART
ftr-475	1078	32	necessarily	necessarily	ADV
ftr-475	1078	33	eliminated	eliminate	VERB
ftr-475	1078	34	.	.	PUNCT
ftr-475	1079	1	only	only	ADV
ftr-475	1079	2	by	by	ADP
ftr-475	1079	3	treating	treat	VERB
ftr-475	1079	4	the	the	DET
ftr-475	1079	5	up	up	ADJ
ftr-475	1079	6	-	-	PUNCT
ftr-475	1079	7	front	front	NOUN
ftr-475	1079	8	payment	payment	NOUN
ftr-475	1079	9	as	as	ADP
ftr-475	1079	10	a	a	DET
ftr-475	1079	11	nonincome	nonincome	NOUN
ftr-475	1079	12	item	item	NOUN
ftr-475	1079	13	would	would	AUX
ftr-475	1079	14	the	the	DET
ftr-475	1079	15	perceived	perceive	VERB
ftr-475	1079	16	distortion	distortion	NOUN
ftr-475	1079	17	be	be	AUX
ftr-475	1079	18	neutralized	neutralize	VERB
ftr-475	1079	19	.	.	PUNCT
ftr-475	1080	1	152	152	NUM
ftr-475	1080	2	.	.	PUNCT
ftr-475	1081	1	an	an	DET
ftr-475	1081	2	analogous	analogous	ADJ
ftr-475	1081	3	issue	issue	NOUN
ftr-475	1081	4	concerns	concern	VERB
ftr-475	1081	5	the	the	DET
ftr-475	1081	6	status	status	NOUN
ftr-475	1081	7	under	under	ADP
ftr-475	1081	8	§	§	PROPN
ftr-475	1081	9	382	382	NUM
ftr-475	1081	10	of	of	ADP
ftr-475	1081	11	a	a	DET
ftr-475	1081	12	loss	loss	NOUN
ftr-475	1081	13	recognized	recognize	VERB
ftr-475	1081	14	by	by	ADP
ftr-475	1081	15	a	a	DET
ftr-475	1081	16	transferor	transferor	NOUN
ftr-475	1081	17	as	as	ADP
ftr-475	1081	18	a	a	DET
ftr-475	1081	19	result	result	NOUN
ftr-475	1081	20	of	of	ADP
ftr-475	1081	21	making	make	VERB
ftr-475	1081	22	an	an	DET
ftr-475	1081	23	up	up	ADJ
ftr-475	1081	24	-	-	PUNCT
ftr-475	1081	25	front	front	NOUN
ftr-475	1081	26	payment	payment	NOUN
ftr-475	1081	27	incident	incident	NOUN
ftr-475	1081	28	to	to	ADP
ftr-475	1081	29	the	the	DET
ftr-475	1081	30	transfer	transfer	NOUN
ftr-475	1081	31	of	of	ADP
ftr-475	1081	32	a	a	DET
ftr-475	1081	33	residual	residual	ADJ
ftr-475	1081	34	interest	interest	NOUN
ftr-475	1081	35	.	.	PUNCT
ftr-475	1082	1	if	if	SCONJ
ftr-475	1082	2	the	the	DET
ftr-475	1082	3	residual	residual	ADJ
ftr-475	1082	4	interest	interest	NOUN
ftr-475	1082	5	was	be	AUX
ftr-475	1082	6	held	hold	VERB
ftr-475	1082	7	by	by	ADP
ftr-475	1082	8	the	the	DET
ftr-475	1082	9	transferor	transferor	NOUN
ftr-475	1082	10	prior	prior	ADV
ftr-475	1082	11	to	to	ADP
ftr-475	1082	12	a	a	DET
ftr-475	1082	13	§	§	ADJ
ftr-475	1082	14	382	382	NUM
ftr-475	1082	15	ownership	ownership	NOUN
ftr-475	1082	16	change	change	NOUN
ftr-475	1082	17	and	and	CCONJ
ftr-475	1082	18	later	later	ADV
ftr-475	1082	19	sold	sell	VERB
ftr-475	1082	20	within	within	ADP
ftr-475	1082	21	five	five	NUM
ftr-475	1082	22	years	year	NOUN
ftr-475	1082	23	after	after	ADP
ftr-475	1082	24	the	the	DET
ftr-475	1082	25	ownership	ownership	NOUN
ftr-475	1082	26	change	change	NOUN
ftr-475	1082	27	,	,	PUNCT
ftr-475	1082	28	is	be	AUX
ftr-475	1082	29	the	the	DET
ftr-475	1082	30	loss	loss	NOUN
ftr-475	1082	31	a	a	DET
ftr-475	1082	32	built	build	VERB
ftr-475	1082	33	-	-	PUNCT
ftr-475	1082	34	in	in	ADP
ftr-475	1082	35	loss	loss	NOUN
ftr-475	1082	36	?	?	PUNCT
ftr-475	1083	1	similarly	similarly	ADV
ftr-475	1083	2	,	,	PUNCT
ftr-475	1083	3	if	if	SCONJ
ftr-475	1083	4	the	the	DET
ftr-475	1083	5	transferor	transferor	NOUN
ftr-475	1083	6	retains	retain	VERB
ftr-475	1083	7	the	the	DET
ftr-475	1083	8	residual	residual	ADJ
ftr-475	1083	9	interest	interest	NOUN
ftr-475	1083	10	,	,	PUNCT
ftr-475	1083	11	are	be	AUX
ftr-475	1083	12	future	future	ADJ
ftr-475	1083	13	remic	remic	ADJ
ftr-475	1083	14	losses	loss	NOUN
ftr-475	1083	15	realized	realize	VERB
ftr-475	1083	16	within	within	ADP
ftr-475	1083	17	the	the	DET
ftr-475	1083	18	five	five	NUM
ftr-475	1083	19	year	year	NOUN
ftr-475	1083	20	period	period	NOUN
ftr-475	1083	21	built	build	VERB
ftr-475	1083	22	-	-	PUNCT
ftr-475	1083	23	in	in	ADP
ftr-475	1083	24	losses	loss	NOUN
ftr-475	1083	25	?	?	PUNCT
ftr-475	1084	1	the	the	DET
ftr-475	1084	2	former	former	ADJ
ftr-475	1084	3	probably	probably	ADV
ftr-475	1084	4	should	should	AUX
ftr-475	1084	5	be	be	AUX
ftr-475	1084	6	.	.	PUNCT
ftr-475	1085	1	the	the	DET
ftr-475	1085	2	answer	answer	NOUN
ftr-475	1085	3	is	be	AUX
ftr-475	1085	4	less	less	ADV
ftr-475	1085	5	clear	clear	ADJ
ftr-475	1085	6	in	in	ADP
ftr-475	1085	7	the	the	DET
ftr-475	1085	8	latter	latter	ADJ
ftr-475	1085	9	case	case	NOUN
ftr-475	1085	10	.	.	PUNCT
ftr-475	1086	1	cf	cf	NOUN
ftr-475	1086	2	.	.	PUNCT
ftr-475	1087	1	lewis	lewis	PROPN
ftr-475	1087	2	r.	r.	PROPN
ftr-475	1087	3	steinberg	steinberg	PROPN
ftr-475	1087	4	,	,	PUNCT
ftr-475	1087	5	selected	select	VERB
ftr-475	1087	6	issues	issue	NOUN
ftr-475	1087	7	in	in	ADP
ftr-475	1087	8	the	the	DET
ftr-475	1087	9	taxation	taxation	NOUN
ftr-475	1087	10	of	of	ADP
ftr-475	1087	11	swaps	swap	NOUN
ftr-475	1087	12	,	,	PUNCT
ftr-475	1087	13	structured	structure	VERB
ftr-475	1087	14	finance	finance	NOUN
ftr-475	1087	15	and	and	CCONJ
ftr-475	1087	16	other	other	ADJ
ftr-475	1087	17	financial	financial	ADJ
ftr-475	1087	18	products	product	NOUN
ftr-475	1087	19	,	,	PUNCT
ftr-475	1087	20	1	1	NUM
ftr-475	1087	21	fla	fla	NOUN
ftr-475	1087	22	.	.	PUNCT
ftr-475	1088	1	tax	tax	PROPN
ftr-475	1088	2	rev	rev	PROPN
ftr-475	1088	3	.	.	PROPN
ftr-475	1088	4	263	263	NUM
ftr-475	1088	5	,	,	PUNCT
ftr-475	1088	6	293	293	NUM
ftr-475	1088	7	-	-	SYM
ftr-475	1088	8	96	96	NUM
ftr-475	1088	9	(	(	PUNCT
ftr-475	1088	10	1993	1993	NUM
ftr-475	1088	11	)	)	PUNCT
ftr-475	1088	12	(	(	PUNCT
ftr-475	1088	13	addressing	address	VERB
ftr-475	1088	14	similar	similar	ADJ
ftr-475	1088	15	§	§	ADJ
ftr-475	1088	16	382	382	NUM
ftr-475	1088	17	questions	question	NOUN
ftr-475	1088	18	with	with	ADP
ftr-475	1088	19	respect	respect	NOUN
ftr-475	1088	20	to	to	ADP
ftr-475	1088	21	out	out	ADP
ftr-475	1088	22	-	-	PUNCT
ftr-475	1088	23	of	of	ADP
ftr-475	1088	24	-	-	PUNCT
ftr-475	1088	25	the	the	DET
ftr-475	1088	26	-	-	PUNCT
ftr-475	1088	27	money	money	NOUN
ftr-475	1088	28	swaps	swap	NOUN
ftr-475	1088	29	)	)	PUNCT
ftr-475	1088	30	.	.	PUNCT
ftr-475	1089	1	153	153	NUM
ftr-475	1089	2	.	.	PUNCT
ftr-475	1090	1	an	an	DET
ftr-475	1090	2	alternative	alternative	ADJ
ftr-475	1090	3	analysis	analysis	NOUN
ftr-475	1090	4	of	of	ADP
ftr-475	1090	5	an	an	DET
ftr-475	1090	6	up	up	ADJ
ftr-475	1090	7	-	-	PUNCT
ftr-475	1090	8	front	front	NOUN
ftr-475	1090	9	payment	payment	NOUN
ftr-475	1090	10	would	would	AUX
ftr-475	1090	11	be	be	AUX
ftr-475	1090	12	to	to	PART
ftr-475	1090	13	view	view	VERB
ftr-475	1090	14	it	it	PRON
ftr-475	1090	15	as	as	ADP
ftr-475	1090	16	a	a	DET
ftr-475	1090	17	loan	loan	NOUN
ftr-475	1090	18	to	to	ADP
ftr-475	1090	19	the	the	DET
ftr-475	1090	20	buyer	buyer	NOUN
ftr-475	1090	21	of	of	ADP
ftr-475	1090	22	the	the	DET
ftr-475	1090	23	residual	residual	ADJ
ftr-475	1090	24	interest	interest	NOUN
ftr-475	1090	25	coupled	couple	VERB
ftr-475	1090	26	with	with	ADP
ftr-475	1090	27	an	an	DET
ftr-475	1090	28	agreement	agreement	NOUN
ftr-475	1090	29	of	of	ADP
ftr-475	1090	30	the	the	DET
ftr-475	1090	31	buyer	buyer	NOUN
ftr-475	1090	32	to	to	PART
ftr-475	1090	33	repay	repay	VERB
ftr-475	1090	34	the	the	DET
ftr-475	1090	35	loan	loan	NOUN
ftr-475	1090	36	by	by	ADP
ftr-475	1090	37	paying	pay	VERB
ftr-475	1090	38	the	the	DET
ftr-475	1090	39	tax	tax	NOUN
ftr-475	1090	40	liability	liability	NOUN
ftr-475	1090	41	associated	associate	VERB
ftr-475	1090	42	with	with	ADP
ftr-475	1090	43	the	the	DET
ftr-475	1090	44	residual	residual	ADJ
ftr-475	1090	45	interest	interest	NOUN
ftr-475	1090	46	.	.	PUNCT
ftr-475	1091	1	cf	cf	NOUN
ftr-475	1091	2	.	.	PUNCT
ftr-475	1091	3	regs	regs	PROPN
ftr-475	1091	4	.	.	PUNCT
ftr-475	1092	1	§	§	PROPN
ftr-475	1092	2	1.446	1.446	NUM
ftr-475	1092	3	-	-	SYM
ftr-475	1092	4	3(g)(4	3(g)(4	NUM
ftr-475	1092	5	)	)	PUNCT
ftr-475	1092	6	,	,	PUNCT
ftr-475	1092	7	(	(	PUNCT
ftr-475	1092	8	6	6	X
ftr-475	1092	9	)	)	PUNCT
ftr-475	1092	10	ex	ex	NOUN
ftr-475	1092	11	.	.	NOUN
ftr-475	1092	12	3	3	NUM
ftr-475	1092	13	(	(	PUNCT
ftr-475	1092	14	recasting	recast	VERB
ftr-475	1092	15	a	a	DET
ftr-475	1092	16	swap	swap	NOUN
ftr-475	1092	17	with	with	ADP
ftr-475	1092	18	significant	significant	ADJ
ftr-475	1092	19	nonperiodic	nonperiodic	ADJ
ftr-475	1092	20	payments	payment	NOUN
ftr-475	1092	21	as	as	ADP
ftr-475	1092	22	a	a	DET
ftr-475	1092	23	swap	swap	NOUN
ftr-475	1092	24	plus	plus	CCONJ
ftr-475	1092	25	a	a	DET
ftr-475	1092	26	loan	loan	NOUN
ftr-475	1092	27	)	)	PUNCT
ftr-475	1092	28	;	;	PUNCT
ftr-475	1092	29	mapco	mapco	PROPN
ftr-475	1092	30	,	,	PUNCT
ftr-475	1092	31	inc	inc	PROPN
ftr-475	1092	32	.	.	PROPN
ftr-475	1093	1	v.	v.	PROPN
ftr-475	1093	2	united	united	PROPN
ftr-475	1093	3	states	states	PROPN
ftr-475	1093	4	,	,	PUNCT
ftr-475	1093	5	556	556	NUM
ftr-475	1093	6	f.2d	f.2d	NOUN
ftr-475	1093	7	1107	1107	NUM
ftr-475	1093	8	(	(	PUNCT
ftr-475	1093	9	ct.ci	ct.ci	NOUN
ftr-475	1093	10	.	.	PUNCT
ftr-475	1093	11	1977	1977	NUM
ftr-475	1093	12	)	)	PUNCT
ftr-475	1093	13	(	(	PUNCT
ftr-475	1093	14	recasting	recast	VERB
ftr-475	1093	15	purported	purport	VERB
ftr-475	1093	16	sale	sale	NOUN
ftr-475	1093	17	of	of	ADP
ftr-475	1093	18	future	future	ADJ
ftr-475	1093	19	pipeline	pipeline	NOUN
ftr-475	1093	20	revenue	revenue	NOUN
ftr-475	1093	21	in	in	ADP
ftr-475	1093	22	exchange	exchange	NOUN
ftr-475	1093	23	for	for	ADP
ftr-475	1093	24	$	$	SYM
ftr-475	1093	25	4	4	NUM
ftr-475	1093	26	million	million	NUM
ftr-475	1093	27	as	as	ADP
ftr-475	1093	28	a	a	DET
ftr-475	1093	29	nonrecourse	nonrecourse	NOUN
ftr-475	1093	30	loan	loan	NOUN
ftr-475	1093	31	)	)	PUNCT
ftr-475	1093	32	;	;	PUNCT
ftr-475	1094	1	hydrometals	hydrometal	NOUN
ftr-475	1094	2	,	,	PUNCT
ftr-475	1094	3	inc	inc	PROPN
ftr-475	1094	4	.	.	PROPN
ftr-475	1095	1	v.	v.	PROPN
ftr-475	1095	2	commissioner	commissioner	PROPN
ftr-475	1095	3	,	,	PUNCT
ftr-475	1095	4	31	31	NUM
ftr-475	1095	5	t.c	t.c	PROPN
ftr-475	1095	6	.	.	PROPN
ftr-475	1095	7	memo	memo	NOUN
ftr-475	1095	8	(	(	PUNCT
ftr-475	1095	9	cch	cch	PROPN
ftr-475	1095	10	)	)	PUNCT
ftr-475	1095	11	1260	1260	NUM
ftr-475	1095	12	,	,	PUNCT
ftr-475	1095	13	t.c	t.c	PROPN
ftr-475	1095	14	.	.	PROPN
ftr-475	1095	15	memo	memo	NOUN
ftr-475	1095	16	(	(	PUNCT
ftr-475	1095	17	p	p	NOUN
ftr-475	1095	18	-	-	PUNCT
ftr-475	1095	19	h	h	NOUN
ftr-475	1095	20	)	)	PUNCT
ftr-475	1095	21	72,254	72,254	NUM
ftr-475	1095	22	(	(	PUNCT
ftr-475	1095	23	1972	1972	NUM
ftr-475	1095	24	)	)	PUNCT
ftr-475	1095	25	(	(	PUNCT
ftr-475	1095	26	recasting	recast	VERB
ftr-475	1095	27	purported	purport	VERB
ftr-475	1095	28	sale	sale	NOUN
ftr-475	1095	29	of	of	ADP
ftr-475	1095	30	future	future	ADJ
ftr-475	1095	31	manufacturing	manufacturing	NOUN
ftr-475	1095	32	income	income	NOUN
ftr-475	1095	33	for	for	ADP
ftr-475	1095	34	$	$	SYM
ftr-475	1095	35	2.3	2.3	NUM
ftr-475	1095	36	million	million	NUM
ftr-475	1095	37	as	as	ADP
ftr-475	1095	38	a	a	DET
ftr-475	1095	39	loan	loan	NOUN
ftr-475	1095	40	)	)	PUNCT
ftr-475	1095	41	,	,	PUNCT
ftr-475	1095	42	aff'd	aff'd	NOUN
ftr-475	1095	43	,	,	PUNCT
ftr-475	1095	44	485	485	NUM
ftr-475	1095	45	f.2d	f.2d	NOUN
ftr-475	1095	46	1236	1236	NUM
ftr-475	1095	47	(	(	PUNCT
ftr-475	1095	48	5th	5th	ADJ
ftr-475	1095	49	cir	cir	NOUN
ftr-475	1095	50	.	.	PROPN
ftr-475	1095	51	1973	1973	NUM
ftr-475	1095	52	)	)	PUNCT
ftr-475	1095	53	,	,	PUNCT
ftr-475	1095	54	cert	cert	PROPN
ftr-475	1095	55	.	.	PUNCT
ftr-475	1096	1	denied	deny	VERB
ftr-475	1096	2	,	,	PUNCT
ftr-475	1096	3	416	416	NUM
ftr-475	1096	4	u.s	u.s	PROPN
ftr-475	1096	5	.	.	PROPN
ftr-475	1096	6	938	938	NUM
ftr-475	1096	7	(	(	PUNCT
ftr-475	1096	8	1974	1974	NUM
ftr-475	1096	9	)	)	PUNCT
ftr-475	1096	10	.	.	PUNCT
ftr-475	1097	1	but	but	CCONJ
ftr-475	1097	2	cf	cf	X
ftr-475	1097	3	.	.	PUNCT
ftr-475	1097	4	estate	estate	NOUN
ftr-475	1097	5	of	of	ADP
ftr-475	1097	6	stranahan	stranahan	PROPN
ftr-475	1097	7	v.	v.	PROPN
ftr-475	1097	8	commissioner	commissioner	NOUN
ftr-475	1097	9	,	,	PUNCT
ftr-475	1097	10	472	472	NUM
ftr-475	1097	11	f.2d	f.2d	ADP
ftr-475	1097	12	867	867	NUM
ftr-475	1097	13	(	(	PUNCT
ftr-475	1097	14	6th	6th	ADJ
ftr-475	1097	15	cir	cir	NOUN
ftr-475	1097	16	.	.	PROPN
ftr-475	1097	17	1973	1973	NUM
ftr-475	1097	18	)	)	PUNCT
ftr-475	1097	19	(	(	PUNCT
ftr-475	1097	20	upholding	uphold	VERB
ftr-475	1097	21	sale	sale	NOUN
ftr-475	1097	22	treatment	treatment	NOUN
ftr-475	1097	23	of	of	ADP
ftr-475	1097	24	future	future	ADJ
ftr-475	1097	25	dividend	dividend	NOUN
ftr-475	1097	26	payment	payment	NOUN
ftr-475	1097	27	virtually	virtually	ADV
ftr-475	1097	28	certain	certain	ADJ
ftr-475	1097	29	to	to	PART
ftr-475	1097	30	be	be	AUX
ftr-475	1097	31	made	make	VERB
ftr-475	1097	32	)	)	PUNCT
ftr-475	1097	33	.	.	PUNCT
ftr-475	1098	1	see	see	VERB
ftr-475	1098	2	generally	generally	ADV
ftr-475	1098	3	kayle	kayle	PROPN
ftr-475	1098	4	,	,	PUNCT
ftr-475	1098	5	supra	supra	PROPN
ftr-475	1098	6	note	note	VERB
ftr-475	1098	7	146	146	NUM
ftr-475	1098	8	,	,	PUNCT
ftr-475	1098	9	at	at	ADP
ftr-475	1098	10	105	105	NUM
ftr-475	1098	11	-	-	SYM
ftr-475	1098	12	08	08	NUM
ftr-475	1098	13	;	;	PUNCT
ftr-475	1098	14	jeffrey	jeffrey	PROPN
ftr-475	1098	15	p.	p.	PROPN
ftr-475	1098	16	cantrell	cantrell	PROPN
ftr-475	1098	17	,	,	PUNCT
ftr-475	1098	18	et	et	PROPN
ftr-475	1098	19	al	al	PROPN
ftr-475	1098	20	,	,	PUNCT
ftr-475	1098	21	notice	notice	VERB
ftr-475	1098	22	89	89	NUM
ftr-475	1098	23	-	-	SYM
ftr-475	1098	24	21	21	NUM
ftr-475	1098	25	crashes	crash	VERB
ftr-475	1098	26	the	the	DET
ftr-475	1098	27	interest	interest	NOUN
ftr-475	1098	28	rate	rate	NOUN
ftr-475	1098	29	swap	swap	PROPN
ftr-475	1098	30	party	party	NOUN
ftr-475	1098	31	,	,	PUNCT
ftr-475	1098	32	45	45	NUM
ftr-475	1098	33	tax	tax	NOUN
ftr-475	1098	34	notes	note	NOUN
ftr-475	1098	35	337	337	NUM
ftr-475	1098	36	,	,	PUNCT
ftr-475	1098	37	338	338	NUM
ftr-475	1098	38	-	-	SYM
ftr-475	1098	39	40	40	NUM
ftr-475	1098	40	(	(	PUNCT
ftr-475	1098	41	oct	oct	PROPN
ftr-475	1098	42	.	.	PROPN
ftr-475	1098	43	16	16	NUM
ftr-475	1098	44	,	,	PUNCT
ftr-475	1098	45	1989	1989	NUM
ftr-475	1098	46	)	)	PUNCT
ftr-475	1098	47	.	.	PUNCT
ftr-475	1099	1	however	however	ADV
ftr-475	1099	2	,	,	PUNCT
ftr-475	1099	3	the	the	DET
ftr-475	1099	4	authorities	authority	NOUN
ftr-475	1099	5	adopting	adopt	VERB
ftr-475	1099	6	the	the	DET
ftr-475	1099	7	loan	loan	NOUN
ftr-475	1099	8	analysis	analysis	NOUN
ftr-475	1099	9	all	all	PRON
ftr-475	1099	10	involve	involve	VERB
ftr-475	1099	11	a	a	DET
ftr-475	1099	12	relatively	relatively	ADV
ftr-475	1099	13	fixed	fix	VERB
ftr-475	1099	14	stream	stream	NOUN
ftr-475	1099	15	of	of	ADP
ftr-475	1099	16	[	[	X
ftr-475	1099	17	vol	vol	NOUN
ftr-475	1099	18	.	.	NOUN
ftr-475	1099	19	2:4	2:4	NUM
ftr-475	1099	20	tax	tax	NOUN
ftr-475	1099	21	aspects	aspect	NOUN
ftr-475	1099	22	of	of	ADP
ftr-475	1099	23	remic	remic	ADJ
ftr-475	1099	24	residual	residual	ADJ
ftr-475	1099	25	interests	interest	NOUN
ftr-475	1099	26	up	up	ADP
ftr-475	1099	27	-	-	PUNCT
ftr-475	1099	28	front	front	NOUN
ftr-475	1099	29	payment	payment	NOUN
ftr-475	1099	30	is	be	AUX
ftr-475	1099	31	not	not	PART
ftr-475	1099	32	viewed	view	VERB
ftr-475	1099	33	as	as	ADP
ftr-475	1099	34	necessarily	necessarily	ADV
ftr-475	1099	35	relating	relate	VERB
ftr-475	1099	36	to	to	ADP
ftr-475	1099	37	future	future	ADJ
ftr-475	1099	38	periods	period	NOUN
ftr-475	1099	39	,	,	PUNCT
ftr-475	1099	40	then	then	ADV
ftr-475	1099	41	neither	neither	DET
ftr-475	1099	42	section	section	NOUN
ftr-475	1099	43	382	382	NUM
ftr-475	1099	44	nor	nor	CCONJ
ftr-475	1099	45	section	section	NOUN
ftr-475	1099	46	172	172	NUM
ftr-475	1099	47	would	would	AUX
ftr-475	1099	48	independently	independently	ADV
ftr-475	1099	49	dictate	dictate	VERB
ftr-475	1099	50	amortization	amortization	NOUN
ftr-475	1099	51	.	.	PUNCT
ftr-475	1100	1	taxpayers	taxpayer	NOUN
ftr-475	1100	2	are	be	AUX
ftr-475	1100	3	largely	largely	ADV
ftr-475	1100	4	free	free	ADJ
ftr-475	1100	5	to	to	PART
ftr-475	1100	6	acquire	acquire	VERB
ftr-475	1100	7	current	current	ADJ
ftr-475	1100	8	income	income	NOUN
ftr-475	1100	9	when	when	SCONJ
ftr-475	1100	10	and	and	CCONJ
ftr-475	1100	11	as	as	SCONJ
ftr-475	1100	12	they	they	PRON
ftr-475	1100	13	please	please	VERB
ftr-475	1100	14	without	without	ADP
ftr-475	1100	15	violating	violate	VERB
ftr-475	1100	16	any	any	DET
ftr-475	1100	17	policy	policy	NOUN
ftr-475	1100	18	of	of	ADP
ftr-475	1100	19	section	section	NOUN
ftr-475	1100	20	172	172	NUM
ftr-475	1100	21	or	or	CCONJ
ftr-475	1100	22	section	section	NOUN
ftr-475	1100	23	382	382	NUM
ftr-475	1100	24	.	.	PUNCT
ftr-475	1101	1	does	do	AUX
ftr-475	1101	2	the	the	DET
ftr-475	1101	3	up	up	ADJ
ftr-475	1101	4	-	-	PUNCT
ftr-475	1101	5	front	front	NOUN
ftr-475	1101	6	payment	payment	NOUN
ftr-475	1101	7	relate	relate	NOUN
ftr-475	1101	8	to	to	ADP
ftr-475	1101	9	future	future	ADJ
ftr-475	1101	10	periods	period	NOUN
ftr-475	1101	11	?	?	PUNCT
ftr-475	1102	1	indeed	indeed	ADV
ftr-475	1102	2	it	it	PRON
ftr-475	1102	3	does	do	VERB
ftr-475	1102	4	.	.	PUNCT
ftr-475	1103	1	the	the	DET
ftr-475	1103	2	up	up	ADJ
ftr-475	1103	3	-	-	PUNCT
ftr-475	1103	4	front	front	NOUN
ftr-475	1103	5	payment	payment	NOUN
ftr-475	1103	6	is	be	AUX
ftr-475	1103	7	meant	mean	VERB
ftr-475	1103	8	to	to	PART
ftr-475	1103	9	compensate	compensate	VERB
ftr-475	1103	10	the	the	DET
ftr-475	1103	11	holder	holder	NOUN
ftr-475	1103	12	,	,	PUNCT
ftr-475	1103	13	on	on	ADP
ftr-475	1103	14	a	a	DET
ftr-475	1103	15	present	present	ADJ
ftr-475	1103	16	value	value	NOUN
ftr-475	1103	17	basis	basis	NOUN
ftr-475	1103	18	,	,	PUNCT
ftr-475	1103	19	for	for	ADP
ftr-475	1103	20	the	the	DET
ftr-475	1103	21	fact	fact	NOUN
ftr-475	1103	22	that	that	SCONJ
ftr-475	1103	23	future	future	ADJ
ftr-475	1103	24	burdens	burden	NOUN
ftr-475	1103	25	associated	associate	VERB
ftr-475	1103	26	with	with	ADP
ftr-475	1103	27	ownership	ownership	NOUN
ftr-475	1103	28	will	will	AUX
ftr-475	1103	29	exceed	exceed	VERB
ftr-475	1103	30	future	future	ADJ
ftr-475	1103	31	benefits	benefit	NOUN
ftr-475	1103	32	.	.	PUNCT
ftr-475	1104	1	in	in	ADP
ftr-475	1104	2	this	this	DET
ftr-475	1104	3	respect	respect	NOUN
ftr-475	1104	4	,	,	PUNCT
ftr-475	1104	5	the	the	DET
ftr-475	1104	6	up	up	ADJ
ftr-475	1104	7	-	-	PUNCT
ftr-475	1104	8	front	front	NOUN
ftr-475	1104	9	payment	payment	NOUN
ftr-475	1104	10	certainly	certainly	ADV
ftr-475	1104	11	does	do	AUX
ftr-475	1104	12	represent	represent	VERB
ftr-475	1104	13	an	an	DET
ftr-475	1104	14	acceleration	acceleration	NOUN
ftr-475	1104	15	of	of	ADP
ftr-475	1104	16	income	income	NOUN
ftr-475	1104	17	.	.	PUNCT
ftr-475	1105	1	the	the	DET
ftr-475	1105	2	concern	concern	NOUN
ftr-475	1105	3	this	this	PRON
ftr-475	1105	4	raises	raise	VERB
ftr-475	1105	5	can	can	AUX
ftr-475	1105	6	be	be	AUX
ftr-475	1105	7	more	more	ADV
ftr-475	1105	8	clearly	clearly	ADV
ftr-475	1105	9	seen	see	VERB
ftr-475	1105	10	if	if	SCONJ
ftr-475	1105	11	the	the	DET
ftr-475	1105	12	acquiror	acquiror	NOUN
ftr-475	1105	13	of	of	ADP
ftr-475	1105	14	a	a	DET
ftr-475	1105	15	target	target	NOUN
ftr-475	1105	16	corporation	corporation	NOUN
ftr-475	1105	17	with	with	ADP
ftr-475	1105	18	nols	nol	NOUN
ftr-475	1105	19	that	that	PRON
ftr-475	1105	20	will	will	AUX
ftr-475	1105	21	be	be	AUX
ftr-475	1105	22	subject	subject	ADJ
ftr-475	1105	23	to	to	ADP
ftr-475	1105	24	section	section	NOUN
ftr-475	1105	25	382	382	NUM
ftr-475	1105	26	after	after	SCONJ
ftr-475	1105	27	the	the	DET
ftr-475	1105	28	acquisition	acquisition	NOUN
ftr-475	1105	29	transfers	transfer	VERB
ftr-475	1105	30	residual	residual	ADJ
ftr-475	1105	31	interests	interest	NOUN
ftr-475	1105	32	it	it	PRON
ftr-475	1105	33	owns	own	VERB
ftr-475	1105	34	to	to	ADP
ftr-475	1105	35	the	the	DET
ftr-475	1105	36	target	target	NOUN
ftr-475	1105	37	in	in	ADP
ftr-475	1105	38	contemplation	contemplation	NOUN
ftr-475	1105	39	of	of	ADP
ftr-475	1105	40	the	the	DET
ftr-475	1105	41	acquisition	acquisition	NOUN
ftr-475	1105	42	and	and	CCONJ
ftr-475	1105	43	makes	make	VERB
ftr-475	1105	44	up	up	ADP
ftr-475	1105	45	-	-	PUNCT
ftr-475	1105	46	front	front	NOUN
ftr-475	1105	47	payments	payment	NOUN
ftr-475	1105	48	to	to	ADP
ftr-475	1105	49	the	the	DET
ftr-475	1105	50	target	target	NOUN
ftr-475	1105	51	.	.	PUNCT
ftr-475	1106	1	effectively	effectively	ADV
ftr-475	1106	2	,	,	PUNCT
ftr-475	1106	3	the	the	DET
ftr-475	1106	4	acquiror	acquiror	NOUN
ftr-475	1106	5	can	can	AUX
ftr-475	1106	6	sop	sop	VERB
ftr-475	1106	7	up	up	ADP
ftr-475	1106	8	target	target	PROPN
ftr-475	1106	9	nols	nol	NOUN
ftr-475	1106	10	.	.	PUNCT
ftr-475	1107	1	accordingly	accordingly	ADV
ftr-475	1107	2	,	,	PUNCT
ftr-475	1107	3	one	one	PRON
ftr-475	1107	4	must	must	AUX
ftr-475	1107	5	be	be	AUX
ftr-475	1107	6	troubled	trouble	VERB
ftr-475	1107	7	by	by	ADP
ftr-475	1107	8	the	the	DET
ftr-475	1107	9	existence	existence	NOUN
ftr-475	1107	10	of	of	ADP
ftr-475	1107	11	loss	loss	NOUN
ftr-475	1107	12	limitations	limitation	NOUN
ftr-475	1107	13	and	and	CCONJ
ftr-475	1107	14	the	the	DET
ftr-475	1107	15	ability	ability	NOUN
ftr-475	1107	16	of	of	ADP
ftr-475	1107	17	taxpayers	taxpayer	NOUN
ftr-475	1107	18	to	to	PART
ftr-475	1107	19	manipulate	manipulate	VERB
ftr-475	1107	20	or	or	CCONJ
ftr-475	1107	21	avoid	avoid	VERB
ftr-475	1107	22	those	those	DET
ftr-475	1107	23	limitations	limitation	NOUN
ftr-475	1107	24	by	by	ADP
ftr-475	1107	25	entering	enter	VERB
ftr-475	1107	26	into	into	ADP
ftr-475	1107	27	income	income	NOUN
ftr-475	1107	28	acceleration	acceleration	NOUN
ftr-475	1107	29	transactions	transaction	NOUN
ftr-475	1107	30	-	-	PUNCT
ftr-475	1107	31	such	such	ADJ
ftr-475	1107	32	as	as	ADP
ftr-475	1107	33	,	,	PUNCT
ftr-475	1107	34	arguably	arguably	ADV
ftr-475	1107	35	,	,	PUNCT
ftr-475	1107	36	the	the	DET
ftr-475	1107	37	acquisition	acquisition	NOUN
ftr-475	1107	38	of	of	ADP
ftr-475	1107	39	an	an	DET
ftr-475	1107	40	up	up	ADJ
ftr-475	1107	41	-	-	PUNCT
ftr-475	1107	42	front	front	NOUN
ftr-475	1107	43	payment	payment	NOUN
ftr-475	1107	44	residual	residual	ADJ
ftr-475	1107	45	interest	interest	NOUN
ftr-475	1107	46	.	.	PUNCT
ftr-475	1108	1	however	however	ADV
ftr-475	1108	2	,	,	PUNCT
ftr-475	1108	3	as	as	SCONJ
ftr-475	1108	4	described	describe	VERB
ftr-475	1108	5	below	below	ADV
ftr-475	1108	6	,	,	PUNCT
ftr-475	1108	7	requiring	require	VERB
ftr-475	1108	8	amortization	amortization	NOUN
ftr-475	1108	9	of	of	ADP
ftr-475	1108	10	the	the	DET
ftr-475	1108	11	up	up	ADJ
ftr-475	1108	12	-	-	PUNCT
ftr-475	1108	13	front	front	NOUN
ftr-475	1108	14	payment	payment	NOUN
ftr-475	1108	15	or	or	CCONJ
ftr-475	1108	16	adopting	adopt	VERB
ftr-475	1108	17	an	an	DET
ftr-475	1108	18	adjustment	adjustment	NOUN
ftr-475	1108	19	to	to	PART
ftr-475	1108	20	basis	basis	NOUN
ftr-475	1108	21	approach	approach	NOUN
ftr-475	1108	22	raises	raise	VERB
ftr-475	1108	23	other	other	ADJ
ftr-475	1108	24	,	,	PUNCT
ftr-475	1108	25	potentially	potentially	ADV
ftr-475	1108	26	equally	equally	ADV
ftr-475	1108	27	troubling	troubling	ADJ
ftr-475	1108	28	tax	tax	NOUN
ftr-475	1108	29	policy	policy	NOUN
ftr-475	1108	30	issues	issue	NOUN
ftr-475	1108	31	.	.	PUNCT
ftr-475	1109	1	administrability	administrability	NOUN
ftr-475	1109	2	and	and	CCONJ
ftr-475	1109	3	taxpayer	taxpayer	NOUN
ftr-475	1109	4	electivii	electivii	PROPN
ftr-475	1109	5	..	..	PUNCT
ftr-475	1109	6	-one	-one	X
ftr-475	1109	7	problem	problem	NOUN
ftr-475	1109	8	with	with	ADP
ftr-475	1109	9	requiring	require	VERB
ftr-475	1109	10	amortization	amortization	NOUN
ftr-475	1109	11	of	of	ADP
ftr-475	1109	12	up	up	ADP
ftr-475	1109	13	-	-	PUNCT
ftr-475	1109	14	front	front	NOUN
ftr-475	1109	15	payments	payment	NOUN
ftr-475	1109	16	or	or	CCONJ
ftr-475	1109	17	with	with	ADP
ftr-475	1109	18	adopting	adopt	VERB
ftr-475	1109	19	an	an	DET
ftr-475	1109	20	adjustment	adjustment	NOUN
ftr-475	1109	21	to	to	ADP
ftr-475	1109	22	basis	basis	NOUN
ftr-475	1109	23	approach	approach	NOUN
ftr-475	1109	24	,	,	PUNCT
ftr-475	1109	25	which	which	PRON
ftr-475	1109	26	in	in	ADP
ftr-475	1109	27	the	the	DET
ftr-475	1109	28	end	end	NOUN
ftr-475	1109	29	may	may	AUX
ftr-475	1109	30	doom	doom	VERB
ftr-475	1109	31	such	such	ADJ
ftr-475	1109	32	approaches	approach	NOUN
ftr-475	1109	33	,	,	PUNCT
ftr-475	1109	34	is	be	AUX
ftr-475	1109	35	simply	simply	ADV
ftr-475	1109	36	the	the	DET
ftr-475	1109	37	difficulty	difficulty	NOUN
ftr-475	1109	38	of	of	ADP
ftr-475	1109	39	defining	define	VERB
ftr-475	1109	40	what	what	PRON
ftr-475	1109	41	is	be	AUX
ftr-475	1109	42	an	an	DET
ftr-475	1109	43	"	"	PUNCT
ftr-475	1109	44	up	up	ADP
ftr-475	1109	45	-	-	PUNCT
ftr-475	1109	46	front	front	NOUN
ftr-475	1109	47	payment	payment	NOUN
ftr-475	1109	48	"	"	PUNCT
ftr-475	1109	49	for	for	ADP
ftr-475	1109	50	purposes	purpose	NOUN
ftr-475	1109	51	of	of	ADP
ftr-475	1109	52	such	such	DET
ftr-475	1109	53	a	a	DET
ftr-475	1109	54	rule	rule	NOUN
ftr-475	1109	55	.	.	PUNCT
ftr-475	1110	1	in	in	ADP
ftr-475	1110	2	structuring	structure	VERB
ftr-475	1110	3	a	a	DET
ftr-475	1110	4	remic	remic	ADJ
ftr-475	1110	5	residual	residual	ADJ
ftr-475	1110	6	interest	interest	NOUN
ftr-475	1110	7	,	,	PUNCT
ftr-475	1110	8	the	the	DET
ftr-475	1110	9	sponsor	sponsor	NOUN
ftr-475	1110	10	may	may	AUX
ftr-475	1110	11	have	have	VERB
ftr-475	1110	12	significant	significant	ADJ
ftr-475	1110	13	flexibility	flexibility	NOUN
ftr-475	1110	14	as	as	ADP
ftr-475	1110	15	to	to	ADP
ftr-475	1110	16	whether	whether	SCONJ
ftr-475	1110	17	an	an	DET
ftr-475	1110	18	up	up	ADP
ftr-475	1110	19	-	-	PUNCT
ftr-475	1110	20	front	front	NOUN
ftr-475	1110	21	payment	payment	NOUN
ftr-475	1110	22	is	be	AUX
ftr-475	1110	23	used	use	VERB
ftr-475	1110	24	.	.	PUNCT
ftr-475	1111	1	for	for	ADP
ftr-475	1111	2	example	example	NOUN
ftr-475	1111	3	,	,	PUNCT
ftr-475	1111	4	instead	instead	ADV
ftr-475	1111	5	of	of	ADP
ftr-475	1111	6	a	a	DET
ftr-475	1111	7	sponsor	sponsor	NOUN
ftr-475	1111	8	making	make	VERB
ftr-475	1111	9	an	an	DET
ftr-475	1111	10	up	up	ADJ
ftr-475	1111	11	-	-	PUNCT
ftr-475	1111	12	front	front	NOUN
ftr-475	1111	13	payment	payment	NOUN
ftr-475	1111	14	to	to	ADP
ftr-475	1111	15	a	a	DET
ftr-475	1111	16	holder	holder	NOUN
ftr-475	1111	17	to	to	PART
ftr-475	1111	18	accept	accept	VERB
ftr-475	1111	19	ownership	ownership	NOUN
ftr-475	1111	20	,	,	PUNCT
ftr-475	1111	21	it	it	PRON
ftr-475	1111	22	can	can	AUX
ftr-475	1111	23	simply	simply	ADV
ftr-475	1111	24	assign	assign	VERB
ftr-475	1111	25	a	a	DET
ftr-475	1111	26	principal	principal	ADJ
ftr-475	1111	27	balance	balance	NOUN
ftr-475	1111	28	to	to	ADP
ftr-475	1111	29	the	the	DET
ftr-475	1111	30	residual	residual	ADJ
ftr-475	1111	31	interest	interest	NOUN
ftr-475	1111	32	.	.	PUNCT
ftr-475	1112	1	the	the	DET
ftr-475	1112	2	holder	holder	NOUN
ftr-475	1112	3	would	would	AUX
ftr-475	1112	4	then	then	ADV
ftr-475	1112	5	pay	pay	VERB
ftr-475	1112	6	little	little	ADJ
ftr-475	1112	7	or	or	CCONJ
ftr-475	1112	8	nothing	nothing	PRON
ftr-475	1112	9	for	for	ADP
ftr-475	1112	10	the	the	DET
ftr-475	1112	11	residual	residual	ADJ
ftr-475	1112	12	interest	interest	NOUN
ftr-475	1112	13	and	and	CCONJ
ftr-475	1112	14	look	look	VERB
ftr-475	1112	15	to	to	ADP
ftr-475	1112	16	the	the	DET
ftr-475	1112	17	economics	economic	NOUN
ftr-475	1112	18	of	of	ADP
ftr-475	1112	19	the	the	DET
ftr-475	1112	20	residual	residual	ADJ
ftr-475	1112	21	interest	interest	NOUN
ftr-475	1112	22	by	by	ADP
ftr-475	1112	23	its	its	PRON
ftr-475	1112	24	terms	term	NOUN
ftr-475	1112	25	to	to	PART
ftr-475	1112	26	furnish	furnish	VERB
ftr-475	1112	27	the	the	DET
ftr-475	1112	28	compensation	compensation	NOUN
ftr-475	1112	29	.	.	PUNCT
ftr-475	1113	1	in	in	ADP
ftr-475	1113	2	the	the	DET
ftr-475	1113	3	most	most	ADV
ftr-475	1113	4	extreme	extreme	ADJ
ftr-475	1113	5	case	case	NOUN
ftr-475	1113	6	,	,	PUNCT
ftr-475	1113	7	the	the	DET
ftr-475	1113	8	sponsor	sponsor	NOUN
ftr-475	1113	9	could	could	AUX
ftr-475	1113	10	simply	simply	ADV
ftr-475	1113	11	divert	divert	VERB
ftr-475	1113	12	the	the	DET
ftr-475	1113	13	up	up	ADJ
ftr-475	1113	14	-	-	PUNCT
ftr-475	1113	15	front	front	NOUN
ftr-475	1113	16	payment	payment	NOUN
ftr-475	1113	17	that	that	SCONJ
ftr-475	1113	18	it	it	PRON
ftr-475	1113	19	would	would	AUX
ftr-475	1113	20	have	have	AUX
ftr-475	1113	21	made	make	VERB
ftr-475	1113	22	to	to	ADP
ftr-475	1113	23	the	the	DET
ftr-475	1113	24	holder	holder	NOUN
ftr-475	1113	25	to	to	ADP
ftr-475	1113	26	the	the	DET
ftr-475	1113	27	remic	remic	NOUN
ftr-475	1113	28	and	and	CCONJ
ftr-475	1113	29	have	have	VERB
ftr-475	1113	30	the	the	DET
ftr-475	1113	31	reic	reic	ADJ
ftr-475	1113	32	pay	pay	VERB
ftr-475	1113	33	the	the	DET
ftr-475	1113	34	funds	fund	NOUN
ftr-475	1113	35	out	out	ADP
ftr-475	1113	36	within	within	ADP
ftr-475	1113	37	the	the	DET
ftr-475	1113	38	first	first	ADJ
ftr-475	1113	39	three	three	NUM
ftr-475	1113	40	months	month	NOUN
ftr-475	1113	41	.	.	PUNCT
ftr-475	1113	42	"	"	PUNCT
ftr-475	1114	1	in	in	ADP
ftr-475	1114	2	less	less	ADV
ftr-475	1114	3	extreme	extreme	ADJ
ftr-475	1114	4	future	future	ADJ
ftr-475	1114	5	income	income	NOUN
ftr-475	1114	6	that	that	PRON
ftr-475	1114	7	is	be	AUX
ftr-475	1114	8	reduced	reduce	VERB
ftr-475	1114	9	to	to	ADP
ftr-475	1114	10	its	its	PRON
ftr-475	1114	11	present	present	ADJ
ftr-475	1114	12	value	value	NOUN
ftr-475	1114	13	by	by	ADP
ftr-475	1114	14	,	,	PUNCT
ftr-475	1114	15	in	in	ADP
ftr-475	1114	16	effect	effect	NOUN
ftr-475	1114	17	,	,	PUNCT
ftr-475	1114	18	borrowing	borrow	VERB
ftr-475	1114	19	against	against	ADP
ftr-475	1114	20	it	it	PRON
ftr-475	1114	21	.	.	PUNCT
ftr-475	1115	1	no	no	DET
ftr-475	1115	2	such	such	ADJ
ftr-475	1115	3	fixed	fixed	ADJ
ftr-475	1115	4	stream	stream	NOUN
ftr-475	1115	5	of	of	ADP
ftr-475	1115	6	future	future	ADJ
ftr-475	1115	7	income	income	NOUN
ftr-475	1115	8	exists	exist	VERB
ftr-475	1115	9	with	with	ADP
ftr-475	1115	10	respect	respect	NOUN
ftr-475	1115	11	to	to	ADP
ftr-475	1115	12	the	the	DET
ftr-475	1115	13	buyer	buyer	NOUN
ftr-475	1115	14	of	of	ADP
ftr-475	1115	15	the	the	DET
ftr-475	1115	16	residual	residual	ADJ
ftr-475	1115	17	interest	interest	NOUN
ftr-475	1115	18	.	.	PUNCT
ftr-475	1116	1	(	(	PUNCT
ftr-475	1116	2	moreover	moreover	ADV
ftr-475	1116	3	,	,	PUNCT
ftr-475	1116	4	the	the	DET
ftr-475	1116	5	stream	stream	NOUN
ftr-475	1116	6	of	of	ADP
ftr-475	1116	7	future	future	ADJ
ftr-475	1116	8	liabilities	liability	NOUN
ftr-475	1116	9	associated	associate	VERB
ftr-475	1116	10	with	with	ADP
ftr-475	1116	11	a	a	DET
ftr-475	1116	12	residual	residual	ADJ
ftr-475	1116	13	interest	interest	NOUN
ftr-475	1116	14	is	be	AUX
ftr-475	1116	15	contingent	contingent	ADJ
ftr-475	1116	16	,	,	PUNCT
ftr-475	1116	17	not	not	PART
ftr-475	1116	18	fixed	fix	VERB
ftr-475	1116	19	.	.	PUNCT
ftr-475	1116	20	)	)	PUNCT
ftr-475	1117	1	it	it	PRON
ftr-475	1117	2	would	would	AUX
ftr-475	1117	3	therefore	therefore	ADV
ftr-475	1117	4	seem	seem	VERB
ftr-475	1117	5	to	to	PART
ftr-475	1117	6	be	be	AUX
ftr-475	1117	7	something	something	PRON
ftr-475	1117	8	of	of	ADP
ftr-475	1117	9	a	a	DET
ftr-475	1117	10	stretch	stretch	NOUN
ftr-475	1117	11	to	to	PART
ftr-475	1117	12	apply	apply	VERB
ftr-475	1117	13	the	the	DET
ftr-475	1117	14	disguised	disguise	VERB
ftr-475	1117	15	loan	loan	NOUN
ftr-475	1117	16	cases	case	NOUN
ftr-475	1117	17	to	to	ADP
ftr-475	1117	18	the	the	DET
ftr-475	1117	19	transfer	transfer	NOUN
ftr-475	1117	20	of	of	ADP
ftr-475	1117	21	a	a	DET
ftr-475	1117	22	residual	residual	ADJ
ftr-475	1117	23	interest	interest	NOUN
ftr-475	1117	24	.	.	PUNCT
ftr-475	1118	1	154	154	NUM
ftr-475	1118	2	.	.	PUNCT
ftr-475	1119	1	in	in	ADP
ftr-475	1119	2	general	general	ADJ
ftr-475	1119	3	,	,	PUNCT
ftr-475	1119	4	a	a	DET
ftr-475	1119	5	remic	remic	NOUN
ftr-475	1119	6	is	be	AUX
ftr-475	1119	7	allowed	allow	VERB
ftr-475	1119	8	to	to	PART
ftr-475	1119	9	hold	hold	VERB
ftr-475	1119	10	assets	asset	NOUN
ftr-475	1119	11	other	other	ADJ
ftr-475	1119	12	than	than	ADP
ftr-475	1119	13	qualified	qualified	ADJ
ftr-475	1119	14	mortgages	mortgage	NOUN
ftr-475	1119	15	and	and	CCONJ
ftr-475	1119	16	permitted	permit	VERB
ftr-475	1119	17	assets	asset	NOUN
ftr-475	1119	18	for	for	ADP
ftr-475	1119	19	an	an	DET
ftr-475	1119	20	initial	initial	ADJ
ftr-475	1119	21	period	period	NOUN
ftr-475	1119	22	ending	end	VERB
ftr-475	1119	23	at	at	ADP
ftr-475	1119	24	the	the	DET
ftr-475	1119	25	close	close	NOUN
ftr-475	1119	26	of	of	ADP
ftr-475	1119	27	the	the	DET
ftr-475	1119	28	third	third	ADJ
ftr-475	1119	29	month	month	NOUN
ftr-475	1119	30	beginning	begin	VERB
ftr-475	1119	31	after	after	ADP
ftr-475	1119	32	the	the	DET
ftr-475	1119	33	startup	startup	ADJ
ftr-475	1119	34	day	day	NOUN
ftr-475	1119	35	.	.	PUNCT
ftr-475	1120	1	irc	irc	PROPN
ftr-475	1120	2	§	§	PROPN
ftr-475	1120	3	860d(a)(4	860d(a)(4	PROPN
ftr-475	1120	4	)	)	PUNCT
ftr-475	1120	5	.	.	PUNCT
ftr-475	1121	1	thus	thus	ADV
ftr-475	1121	2	,	,	PUNCT
ftr-475	1121	3	so	so	ADV
ftr-475	1121	4	long	long	ADV
ftr-475	1121	5	as	as	SCONJ
ftr-475	1121	6	the	the	DET
ftr-475	1121	7	cash	cash	NOUN
ftr-475	1121	8	representing	represent	VERB
ftr-475	1121	9	the	the	DET
ftr-475	1121	10	up	up	ADJ
ftr-475	1121	11	-	-	PUNCT
ftr-475	1121	12	front	front	NOUN
ftr-475	1121	13	payment	payment	NOUN
ftr-475	1121	14	is	be	AUX
ftr-475	1121	15	distributed	distribute	VERB
ftr-475	1121	16	by	by	ADP
ftr-475	1121	17	the	the	DET
ftr-475	1121	18	remic	remic	NOUN
ftr-475	1121	19	during	during	ADP
ftr-475	1121	20	this	this	DET
ftr-475	1121	21	period	period	NOUN
ftr-475	1121	22	,	,	PUNCT
ftr-475	1121	23	remic	remic	ADJ
ftr-475	1121	24	qualification	qualification	NOUN
ftr-475	1121	25	is	be	AUX
ftr-475	1121	26	unaffected	unaffected	ADJ
ftr-475	1121	27	,	,	PUNCT
ftr-475	1121	28	although	although	SCONJ
ftr-475	1121	29	the	the	DET
ftr-475	1121	30	remic	remic	NOUN
ftr-475	1121	31	would	would	AUX
ftr-475	1121	32	be	be	AUX
ftr-475	1121	33	subject	subject	ADJ
ftr-475	1121	34	to	to	ADP
ftr-475	1121	35	prohibited	prohibit	VERB
ftr-475	1121	36	transaction	transaction	NOUN
ftr-475	1121	37	taxes	taxis	NOUN
ftr-475	1121	38	on	on	ADP
ftr-475	1121	39	any	any	DET
ftr-475	1121	40	earnings	earning	NOUN
ftr-475	1121	41	on	on	ADP
ftr-475	1121	42	the	the	DET
ftr-475	1121	43	payment	payment	NOUN
ftr-475	1121	44	prior	prior	ADV
ftr-475	1121	45	to	to	ADP
ftr-475	1121	46	distribution	distribution	NOUN
ftr-475	1121	47	.	.	PUNCT
ftr-475	1122	1	irc	irc	PROPN
ftr-475	1122	2	§	§	PROPN
ftr-475	1122	3	860f(a)(2)(b	860f(a)(2)(b	NUM
ftr-475	1122	4	)	)	PUNCT
ftr-475	1122	5	.	.	PUNCT
ftr-475	1123	1	1994	1994	NUM
ftr-475	1123	2	]	]	PUNCT
ftr-475	1123	3	florida	florida	PROPN
ftr-475	1123	4	tax	tax	PROPN
ftr-475	1123	5	review	review	NOUN
ftr-475	1123	6	cases	case	NOUN
ftr-475	1123	7	,	,	PUNCT
ftr-475	1123	8	the	the	DET
ftr-475	1123	9	sponsor	sponsor	NOUN
ftr-475	1123	10	could	could	AUX
ftr-475	1123	11	structure	structure	VERB
ftr-475	1123	12	the	the	DET
ftr-475	1123	13	remic	remic	NOUN
ftr-475	1123	14	so	so	SCONJ
ftr-475	1123	15	that	that	SCONJ
ftr-475	1123	16	the	the	DET
ftr-475	1123	17	residual	residual	ADJ
ftr-475	1123	18	interest	interest	NOUN
ftr-475	1123	19	principal	principal	NOUN
ftr-475	1123	20	was	be	AUX
ftr-475	1123	21	paid	pay	VERB
ftr-475	1123	22	down	down	ADP
ftr-475	1123	23	from	from	ADP
ftr-475	1123	24	cash	cash	NOUN
ftr-475	1123	25	flow	flow	NOUN
ftr-475	1123	26	on	on	ADP
ftr-475	1123	27	the	the	DET
ftr-475	1123	28	mortgages	mortgage	NOUN
ftr-475	1123	29	over	over	ADP
ftr-475	1123	30	a	a	DET
ftr-475	1123	31	longer	long	ADJ
ftr-475	1123	32	period	period	NOUN
ftr-475	1123	33	of	of	ADP
ftr-475	1123	34	time	time	NOUN
ftr-475	1123	35	,	,	PUNCT
ftr-475	1123	36	such	such	ADJ
ftr-475	1123	37	as	as	ADP
ftr-475	1123	38	six	six	NUM
ftr-475	1123	39	months	month	NOUN
ftr-475	1123	40	or	or	CCONJ
ftr-475	1123	41	a	a	DET
ftr-475	1123	42	year	year	NOUN
ftr-475	1123	43	.	.	PUNCT
ftr-475	1124	1	returning	return	VERB
ftr-475	1124	2	to	to	ADP
ftr-475	1124	3	the	the	DET
ftr-475	1124	4	example	example	NOUN
ftr-475	1124	5	above	above	ADV
ftr-475	1124	6	,	,	PUNCT
ftr-475	1124	7	the	the	DET
ftr-475	1124	8	sponsor	sponsor	NOUN
ftr-475	1124	9	could	could	AUX
ftr-475	1124	10	make	make	VERB
ftr-475	1124	11	an	an	DET
ftr-475	1124	12	up	up	ADJ
ftr-475	1124	13	front	front	ADJ
ftr-475	1124	14	payment	payment	NOUN
ftr-475	1124	15	of	of	ADP
ftr-475	1124	16	$	$	SYM
ftr-475	1124	17	23.01	23.01	NUM
ftr-475	1124	18	to	to	ADP
ftr-475	1124	19	the	the	DET
ftr-475	1124	20	holder	holder	NOUN
ftr-475	1124	21	,	,	PUNCT
ftr-475	1124	22	or	or	CCONJ
ftr-475	1124	23	choose	choose	VERB
ftr-475	1124	24	among	among	ADP
ftr-475	1124	25	any	any	DET
ftr-475	1124	26	number	number	NOUN
ftr-475	1124	27	of	of	ADP
ftr-475	1124	28	alternatives	alternative	NOUN
ftr-475	1124	29	that	that	PRON
ftr-475	1124	30	are	be	AUX
ftr-475	1124	31	identical	identical	ADJ
ftr-475	1124	32	in	in	ADP
ftr-475	1124	33	present	present	ADJ
ftr-475	1124	34	value	value	NOUN
ftr-475	1124	35	terms	term	NOUN
ftr-475	1124	36	.	.	PUNCT
ftr-475	1125	1	for	for	ADP
ftr-475	1125	2	example	example	NOUN
ftr-475	1125	3	,	,	PUNCT
ftr-475	1125	4	instead	instead	ADV
ftr-475	1125	5	of	of	ADP
ftr-475	1125	6	issuing	issue	VERB
ftr-475	1125	7	the	the	DET
ftr-475	1125	8	residual	residual	ADJ
ftr-475	1125	9	interest	interest	NOUN
ftr-475	1125	10	with	with	ADP
ftr-475	1125	11	zero	zero	NUM
ftr-475	1125	12	principal	principal	NOUN
ftr-475	1125	13	and	and	CCONJ
ftr-475	1125	14	interest	interest	NOUN
ftr-475	1125	15	entitlement	entitlement	NOUN
ftr-475	1125	16	,	,	PUNCT
ftr-475	1125	17	the	the	DET
ftr-475	1125	18	sponsor	sponsor	NOUN
ftr-475	1125	19	could	could	AUX
ftr-475	1125	20	issue	issue	VERB
ftr-475	1125	21	the	the	DET
ftr-475	1125	22	residual	residual	ADJ
ftr-475	1125	23	interest	interest	NOUN
ftr-475	1125	24	with	with	ADP
ftr-475	1125	25	a	a	DET
ftr-475	1125	26	principal	principal	ADJ
ftr-475	1125	27	balance	balance	NOUN
ftr-475	1125	28	of	of	ADP
ftr-475	1125	29	$	$	SYM
ftr-475	1125	30	23.01	23.01	NUM
ftr-475	1125	31	and	and	CCONJ
ftr-475	1125	32	an	an	DET
ftr-475	1125	33	interest	interest	NOUN
ftr-475	1125	34	rate	rate	NOUN
ftr-475	1125	35	of	of	ADP
ftr-475	1125	36	6	6	NUM
ftr-475	1125	37	%	%	NOUN
ftr-475	1125	38	(	(	PUNCT
ftr-475	1125	39	the	the	DET
ftr-475	1125	40	discount	discount	NOUN
ftr-475	1125	41	rate	rate	NOUN
ftr-475	1125	42	assumed	assume	VERB
ftr-475	1125	43	in	in	ADP
ftr-475	1125	44	the	the	DET
ftr-475	1125	45	above	above	ADJ
ftr-475	1125	46	example	example	NOUN
ftr-475	1125	47	)	)	PUNCT
ftr-475	1125	48	.	.	PUNCT
ftr-475	1126	1	the	the	DET
ftr-475	1126	2	remic	remic	NOUN
ftr-475	1126	3	would	would	AUX
ftr-475	1126	4	be	be	AUX
ftr-475	1126	5	structured	structure	VERB
ftr-475	1126	6	to	to	PART
ftr-475	1126	7	pay	pay	VERB
ftr-475	1126	8	down	down	ADP
ftr-475	1126	9	the	the	DET
ftr-475	1126	10	principal	principal	ADJ
ftr-475	1126	11	balance	balance	NOUN
ftr-475	1126	12	within	within	ADP
ftr-475	1126	13	some	some	DET
ftr-475	1126	14	brief	brief	ADJ
ftr-475	1126	15	period	period	NOUN
ftr-475	1126	16	of	of	ADP
ftr-475	1126	17	time	time	NOUN
ftr-475	1126	18	-	-	PUNCT
ftr-475	1126	19	for	for	ADP
ftr-475	1126	20	example	example	NOUN
ftr-475	1126	21	,	,	PUNCT
ftr-475	1126	22	six	six	NUM
ftr-475	1126	23	months	month	NOUN
ftr-475	1126	24	.	.	PUNCT
ftr-475	1127	1	the	the	DET
ftr-475	1127	2	sponsor	sponsor	NOUN
ftr-475	1127	3	would	would	AUX
ftr-475	1127	4	not	not	PART
ftr-475	1127	5	make	make	VERB
ftr-475	1127	6	an	an	DET
ftr-475	1127	7	upfront	upfront	ADJ
ftr-475	1127	8	payment	payment	NOUN
ftr-475	1127	9	to	to	ADP
ftr-475	1127	10	the	the	DET
ftr-475	1127	11	holder	holder	NOUN
ftr-475	1127	12	and	and	CCONJ
ftr-475	1127	13	the	the	DET
ftr-475	1127	14	holder	holder	NOUN
ftr-475	1127	15	would	would	AUX
ftr-475	1127	16	pay	pay	VERB
ftr-475	1127	17	$	$	SYM
ftr-475	1127	18	0	0	NUM
ftr-475	1127	19	for	for	ADP
ftr-475	1127	20	the	the	DET
ftr-475	1127	21	residual	residual	ADJ
ftr-475	1127	22	interest	interest	NOUN
ftr-475	1127	23	,	,	PUNCT
ftr-475	1127	24	thus	thus	ADV
ftr-475	1127	25	taking	take	VERB
ftr-475	1127	26	a	a	DET
ftr-475	1127	27	basis	basis	NOUN
ftr-475	1127	28	of	of	ADP
ftr-475	1127	29	$	$	SYM
ftr-475	1127	30	0	0	NUM
ftr-475	1127	31	in	in	ADP
ftr-475	1127	32	the	the	DET
ftr-475	1127	33	residual	residual	ADJ
ftr-475	1127	34	interest	interest	NOUN
ftr-475	1127	35	.	.	PUNCT
ftr-475	1128	1	the	the	DET
ftr-475	1128	2	net	net	ADJ
ftr-475	1128	3	result	result	NOUN
ftr-475	1128	4	is	be	AUX
ftr-475	1128	5	that	that	SCONJ
ftr-475	1128	6	when	when	SCONJ
ftr-475	1128	7	distributions	distribution	NOUN
ftr-475	1128	8	of	of	ADP
ftr-475	1128	9	$	$	SYM
ftr-475	1128	10	23.01	23.01	NUM
ftr-475	1128	11	(	(	PUNCT
ftr-475	1128	12	with	with	ADP
ftr-475	1128	13	interest	interest	NOUN
ftr-475	1128	14	)	)	PUNCT
ftr-475	1128	15	are	be	AUX
ftr-475	1128	16	made	make	VERB
ftr-475	1128	17	,	,	PUNCT
ftr-475	1128	18	they	they	PRON
ftr-475	1128	19	will	will	AUX
ftr-475	1128	20	be	be	AUX
ftr-475	1128	21	fully	fully	ADV
ftr-475	1128	22	includible	includible	ADJ
ftr-475	1128	23	in	in	ADP
ftr-475	1128	24	income	income	NOUN
ftr-475	1128	25	unless	unless	SCONJ
ftr-475	1128	26	,	,	PUNCT
ftr-475	1128	27	of	of	ADP
ftr-475	1128	28	course	course	NOUN
ftr-475	1128	29	,	,	PUNCT
ftr-475	1128	30	the	the	DET
ftr-475	1128	31	payment	payment	NOUN
ftr-475	1128	32	is	be	AUX
ftr-475	1128	33	characterized	characterize	VERB
ftr-475	1128	34	as	as	ADP
ftr-475	1128	35	an	an	DET
ftr-475	1128	36	upfront	upfront	ADJ
ftr-475	1128	37	payment	payment	NOUN
ftr-475	1128	38	and	and	CCONJ
ftr-475	1128	39	a	a	DET
ftr-475	1128	40	special	special	ADJ
ftr-475	1128	41	amortization	amortization	NOUN
ftr-475	1128	42	or	or	CCONJ
ftr-475	1128	43	basis	basis	NOUN
ftr-475	1128	44	adjustment	adjustment	NOUN
ftr-475	1128	45	rule	rule	NOUN
ftr-475	1128	46	is	be	AUX
ftr-475	1128	47	appropriate	appropriate	ADJ
ftr-475	1128	48	.	.	PUNCT
ftr-475	1128	49	'55	'55	NUM
ftr-475	1128	50	a	a	DET
ftr-475	1128	51	special	special	ADJ
ftr-475	1128	52	rule	rule	NOUN
ftr-475	1128	53	that	that	PRON
ftr-475	1128	54	requires	require	VERB
ftr-475	1128	55	amortization	amortization	NOUN
ftr-475	1128	56	or	or	CCONJ
ftr-475	1128	57	basis	basis	NOUN
ftr-475	1128	58	adjustments	adjustment	NOUN
ftr-475	1128	59	will	will	AUX
ftr-475	1128	60	thus	thus	ADV
ftr-475	1128	61	create	create	VERB
ftr-475	1128	62	competing	compete	VERB
ftr-475	1128	63	regimes	regime	NOUN
ftr-475	1128	64	for	for	ADP
ftr-475	1128	65	taxing	tax	VERB
ftr-475	1128	66	residual	residual	ADJ
ftr-475	1128	67	interests	interest	NOUN
ftr-475	1128	68	based	base	VERB
ftr-475	1128	69	on	on	ADP
ftr-475	1128	70	the	the	DET
ftr-475	1128	71	formal	formal	ADJ
ftr-475	1128	72	distinction	distinction	NOUN
ftr-475	1128	73	between	between	ADP
ftr-475	1128	74	how	how	SCONJ
ftr-475	1128	75	compensating	compensating	NOUN
ftr-475	1128	76	payments	payment	NOUN
ftr-475	1128	77	to	to	ADP
ftr-475	1128	78	the	the	DET
ftr-475	1128	79	holder	holder	NOUN
ftr-475	1128	80	are	be	AUX
ftr-475	1128	81	made	make	VERB
ftr-475	1128	82	.	.	PUNCT
ftr-475	1129	1	such	such	DET
ftr-475	1129	2	a	a	DET
ftr-475	1129	3	rule	rule	NOUN
ftr-475	1129	4	would	would	AUX
ftr-475	1129	5	effectively	effectively	ADV
ftr-475	1129	6	grant	grant	VERB
ftr-475	1129	7	taxpayers	taxpayer	NOUN
ftr-475	1129	8	the	the	DET
ftr-475	1129	9	option	option	NOUN
ftr-475	1129	10	to	to	PART
ftr-475	1129	11	select	select	VERB
ftr-475	1129	12	the	the	DET
ftr-475	1129	13	most	most	ADV
ftr-475	1129	14	appropriate	appropriate	ADJ
ftr-475	1129	15	tax	tax	NOUN
ftr-475	1129	16	regime	regime	NOUN
ftr-475	1129	17	and	and	CCONJ
ftr-475	1129	18	structure	structure	NOUN
ftr-475	1129	19	the	the	DET
ftr-475	1129	20	residual	residual	ADJ
ftr-475	1129	21	interest	interest	NOUN
ftr-475	1129	22	accordingly	accordingly	ADV
ftr-475	1129	23	.	.	PUNCT
ftr-475	1130	1	that	that	DET
ftr-475	1130	2	situation	situation	NOUN
ftr-475	1130	3	obviously	obviously	ADV
ftr-475	1130	4	would	would	AUX
ftr-475	1130	5	be	be	AUX
ftr-475	1130	6	unacceptable	unacceptable	ADJ
ftr-475	1130	7	to	to	ADP
ftr-475	1130	8	the	the	DET
ftr-475	1130	9	service	service	NOUN
ftr-475	1130	10	and	and	CCONJ
ftr-475	1130	11	suggests	suggest	VERB
ftr-475	1130	12	that	that	SCONJ
ftr-475	1130	13	perhaps	perhaps	ADV
ftr-475	1130	14	the	the	DET
ftr-475	1130	15	best	good	ADJ
ftr-475	1130	16	course	course	NOUN
ftr-475	1130	17	of	of	ADP
ftr-475	1130	18	action	action	NOUN
ftr-475	1130	19	may	may	AUX
ftr-475	1130	20	be	be	AUX
ftr-475	1130	21	simply	simply	ADV
ftr-475	1130	22	to	to	PART
ftr-475	1130	23	retain	retain	VERB
ftr-475	1130	24	the	the	DET
ftr-475	1130	25	default	default	NOUN
ftr-475	1130	26	rule	rule	NOUN
ftr-475	1130	27	of	of	ADP
ftr-475	1130	28	having	have	VERB
ftr-475	1130	29	up	up	ADP
ftr-475	1130	30	-	-	PUNCT
ftr-475	1130	31	front	front	NOUN
ftr-475	1130	32	payments	payment	NOUN
ftr-475	1130	33	taxable	taxable	ADJ
ftr-475	1130	34	immediately	immediately	ADV
ftr-475	1130	35	in	in	ADP
ftr-475	1130	36	full	full	ADJ
ftr-475	1130	37	.	.	PUNCT
ftr-475	1131	1	of	of	ADP
ftr-475	1131	2	course	course	NOUN
ftr-475	1131	3	,	,	PUNCT
ftr-475	1131	4	an	an	DET
ftr-475	1131	5	alternative	alternative	ADJ
ftr-475	1131	6	possibility	possibility	NOUN
ftr-475	1131	7	is	be	AUX
ftr-475	1131	8	to	to	PART
ftr-475	1131	9	attempt	attempt	VERB
ftr-475	1131	10	to	to	PART
ftr-475	1131	11	craft	craft	VERB
ftr-475	1131	12	a	a	DET
ftr-475	1131	13	substantive	substantive	ADJ
ftr-475	1131	14	definition	definition	NOUN
ftr-475	1131	15	of	of	ADP
ftr-475	1131	16	an	an	DET
ftr-475	1131	17	up	up	ADJ
ftr-475	1131	18	-	-	PUNCT
ftr-475	1131	19	front	front	NOUN
ftr-475	1131	20	payment	payment	NOUN
ftr-475	1131	21	that	that	PRON
ftr-475	1131	22	is	be	AUX
ftr-475	1131	23	not	not	PART
ftr-475	1131	24	bound	bind	VERB
ftr-475	1131	25	purely	purely	ADV
ftr-475	1131	26	by	by	ADP
ftr-475	1131	27	the	the	DET
ftr-475	1131	28	form	form	NOUN
ftr-475	1131	29	and	and	CCONJ
ftr-475	1131	30	thus	thus	ADV
ftr-475	1131	31	easily	easily	ADV
ftr-475	1131	32	manipulable	manipulable	ADJ
ftr-475	1131	33	.	.	PUNCT
ftr-475	1132	1	yet	yet	ADV
ftr-475	1132	2	,	,	PUNCT
ftr-475	1132	3	it	it	PRON
ftr-475	1132	4	is	be	AUX
ftr-475	1132	5	not	not	PART
ftr-475	1132	6	clear	clear	ADJ
ftr-475	1132	7	what	what	PRON
ftr-475	1132	8	the	the	DET
ftr-475	1132	9	substance	substance	NOUN
ftr-475	1132	10	of	of	ADP
ftr-475	1132	11	an	an	DET
ftr-475	1132	12	up	up	ADJ
ftr-475	1132	13	-	-	PUNCT
ftr-475	1132	14	front	front	NOUN
ftr-475	1132	15	payment	payment	NOUN
ftr-475	1132	16	is	be	AUX
ftr-475	1132	17	and	and	CCONJ
ftr-475	1132	18	how	how	SCONJ
ftr-475	1132	19	it	it	PRON
ftr-475	1132	20	could	could	AUX
ftr-475	1132	21	be	be	AUX
ftr-475	1132	22	defined	define	VERB
ftr-475	1132	23	with	with	ADP
ftr-475	1132	24	precision	precision	NOUN
ftr-475	1132	25	.	.	PUNCT
ftr-475	1133	1	distinguishing	distinguish	VERB
ftr-475	1133	2	between	between	ADP
ftr-475	1133	3	"	"	PUNCT
ftr-475	1133	4	distributions	distribution	NOUN
ftr-475	1133	5	"	"	PUNCT
ftr-475	1133	6	and	and	CCONJ
ftr-475	1133	7	"	"	PUNCT
ftr-475	1133	8	up	up	ADP
ftr-475	1133	9	-	-	PUNCT
ftr-475	1133	10	front	front	NOUN
ftr-475	1133	11	payments	payment	NOUN
ftr-475	1133	12	"	"	PUNCT
ftr-475	1133	13	would	would	AUX
ftr-475	1133	14	involve	involve	VERB
ftr-475	1133	15	a	a	DET
ftr-475	1133	16	subtle	subtle	ADJ
ftr-475	1133	17	and	and	CCONJ
ftr-475	1133	18	complex	complex	ADJ
ftr-475	1133	19	line	line	NOUN
ftr-475	1133	20	drawing	draw	VERB
ftr-475	1133	21	exercise	exercise	NOUN
ftr-475	1133	22	,	,	PUNCT
ftr-475	1133	23	one	one	NUM
ftr-475	1133	24	that	that	PRON
ftr-475	1133	25	would	would	AUX
ftr-475	1133	26	surely	surely	ADV
ftr-475	1133	27	produce	produce	VERB
ftr-475	1133	28	arbitrary	arbitrary	ADJ
ftr-475	1133	29	results	result	NOUN
ftr-475	1133	30	.	.	PUNCT
ftr-475	1134	1	however	however	ADV
ftr-475	1134	2	,	,	PUNCT
ftr-475	1134	3	to	to	PART
ftr-475	1134	4	pursue	pursue	VERB
ftr-475	1134	5	the	the	DET
ftr-475	1134	6	analysis	analysis	NOUN
ftr-475	1134	7	further	far	ADV
ftr-475	1134	8	,	,	PUNCT
ftr-475	1134	9	perhaps	perhaps	ADV
ftr-475	1134	10	one	one	PRON
ftr-475	1134	11	could	could	AUX
ftr-475	1134	12	craft	craft	VERB
ftr-475	1134	13	a	a	DET
ftr-475	1134	14	set	set	NOUN
ftr-475	1134	15	of	of	ADP
ftr-475	1134	16	rules	rule	NOUN
ftr-475	1134	17	similar	similar	ADJ
ftr-475	1134	18	to	to	ADP
ftr-475	1134	19	the	the	DET
ftr-475	1134	20	disguised	disguise	VERB
ftr-475	1134	21	sale	sale	NOUN
ftr-475	1134	22	rules	rule	NOUN
ftr-475	1134	23	for	for	ADP
ftr-475	1134	24	partnerships'56	partnerships'56	ADV
ftr-475	1134	25	and	and	CCONJ
ftr-475	1134	26	provide	provide	VERB
ftr-475	1134	27	that	that	SCONJ
ftr-475	1134	28	if	if	SCONJ
ftr-475	1134	29	,	,	PUNCT
ftr-475	1134	30	under	under	ADP
ftr-475	1134	31	a	a	DET
ftr-475	1134	32	given	give	VERB
ftr-475	1134	33	prepayment	prepayment	NOUN
ftr-475	1134	34	assumption	assumption	NOUN
ftr-475	1134	35	,	,	PUNCT
ftr-475	1134	36	a	a	DET
ftr-475	1134	37	residual	residual	ADJ
ftr-475	1134	38	interest	interest	NOUN
ftr-475	1134	39	holder	holder	NOUN
ftr-475	1134	40	will	will	AUX
ftr-475	1134	41	receive	receive	VERB
ftr-475	1134	42	substantially	substantially	ADV
ftr-475	1134	43	all	all	PRON
ftr-475	1134	44	(	(	PUNCT
ftr-475	1134	45	defined	define	VERB
ftr-475	1134	46	perhaps	perhaps	ADV
ftr-475	1134	47	as	as	ADP
ftr-475	1134	48	a	a	DET
ftr-475	1134	49	specified	specified	ADJ
ftr-475	1134	50	percentage	percentage	NOUN
ftr-475	1134	51	)	)	PUNCT
ftr-475	1134	52	of	of	ADP
ftr-475	1134	53	the	the	DET
ftr-475	1134	54	cash	cash	NOUN
ftr-475	1134	55	it	it	PRON
ftr-475	1134	56	is	be	AUX
ftr-475	1134	57	entitled	entitle	VERB
ftr-475	1134	58	to	to	PART
ftr-475	1134	59	receive	receive	VERB
ftr-475	1134	60	within	within	ADP
ftr-475	1134	61	some	some	DET
ftr-475	1134	62	initial	initial	ADJ
ftr-475	1134	63	period	period	NOUN
ftr-475	1134	64	after	after	ADP
ftr-475	1134	65	the	the	DET
ftr-475	1134	66	issue	issue	NOUN
ftr-475	1134	67	date	date	NOUN
ftr-475	1134	68	155	155	NUM
ftr-475	1134	69	.	.	PUNCT
ftr-475	1135	1	distributions	distribution	NOUN
ftr-475	1135	2	in	in	ADP
ftr-475	1135	3	excess	excess	NOUN
ftr-475	1135	4	of	of	ADP
ftr-475	1135	5	basis	basis	NOUN
ftr-475	1135	6	(	(	PUNCT
ftr-475	1135	7	here	here	ADV
ftr-475	1135	8	,	,	PUNCT
ftr-475	1135	9	$	$	SYM
ftr-475	1135	10	0	0	NUM
ftr-475	1135	11	)	)	PUNCT
ftr-475	1135	12	are	be	AUX
ftr-475	1135	13	includible	includible	ADJ
ftr-475	1135	14	in	in	ADP
ftr-475	1135	15	income	income	NOUN
ftr-475	1135	16	as	as	ADP
ftr-475	1135	17	gain	gain	NOUN
ftr-475	1135	18	from	from	ADP
ftr-475	1135	19	the	the	DET
ftr-475	1135	20	sale	sale	NOUN
ftr-475	1135	21	of	of	ADP
ftr-475	1135	22	the	the	DET
ftr-475	1135	23	residual	residual	ADJ
ftr-475	1135	24	interest	interest	NOUN
ftr-475	1135	25	.	.	PUNCT
ftr-475	1136	1	however	however	ADV
ftr-475	1136	2	,	,	PUNCT
ftr-475	1136	3	depending	depend	VERB
ftr-475	1136	4	on	on	ADP
ftr-475	1136	5	when	when	SCONJ
ftr-475	1136	6	the	the	DET
ftr-475	1136	7	distributions	distribution	NOUN
ftr-475	1136	8	are	be	AUX
ftr-475	1136	9	made	make	VERB
ftr-475	1136	10	,	,	PUNCT
ftr-475	1136	11	basis	basis	NOUN
ftr-475	1136	12	likely	likely	ADV
ftr-475	1136	13	will	will	AUX
ftr-475	1136	14	be	be	AUX
ftr-475	1136	15	above	above	ADP
ftr-475	1136	16	$	$	SYM
ftr-475	1136	17	0	0	NUM
ftr-475	1136	18	on	on	ADP
ftr-475	1136	19	account	account	NOUN
ftr-475	1136	20	of	of	ADP
ftr-475	1136	21	remic	remic	ADJ
ftr-475	1136	22	taxable	taxable	ADJ
ftr-475	1136	23	income	income	NOUN
ftr-475	1136	24	that	that	PRON
ftr-475	1136	25	will	will	AUX
ftr-475	1136	26	have	have	AUX
ftr-475	1136	27	accrued	accrue	VERB
ftr-475	1136	28	.	.	PUNCT
ftr-475	1137	1	also	also	ADV
ftr-475	1137	2	,	,	PUNCT
ftr-475	1137	3	the	the	DET
ftr-475	1137	4	interrelationship	interrelationship	NOUN
ftr-475	1137	5	of	of	ADP
ftr-475	1137	6	basis	basis	NOUN
ftr-475	1137	7	adjustments	adjustment	NOUN
ftr-475	1137	8	and	and	CCONJ
ftr-475	1137	9	distributions	distribution	NOUN
ftr-475	1137	10	would	would	AUX
ftr-475	1137	11	affect	affect	VERB
ftr-475	1137	12	the	the	DET
ftr-475	1137	13	answer	answer	NOUN
ftr-475	1137	14	.	.	PUNCT
ftr-475	1138	1	see	see	VERB
ftr-475	1138	2	discussion	discussion	NOUN
ftr-475	1138	3	supra	supra	PROPN
ftr-475	1138	4	part	part	NOUN
ftr-475	1138	5	iv.b.3	iv.b.3	PROPN
ftr-475	1138	6	.	.	PUNCT
ftr-475	1139	1	156	156	NUM
ftr-475	1139	2	.	.	PUNCT
ftr-475	1139	3	irc	irc	PROPN
ftr-475	1139	4	§	§	PROPN
ftr-475	1139	5	707(a)(2)(b	707(a)(2)(b	PROPN
ftr-475	1139	6	)	)	PUNCT
ftr-475	1139	7	.	.	PUNCT
ftr-475	1140	1	[	[	X
ftr-475	1140	2	vol	vol	NOUN
ftr-475	1140	3	2:4	2:4	NUM
ftr-475	1140	4	tax	tax	NOUN
ftr-475	1140	5	aspects	aspect	NOUN
ftr-475	1140	6	of	of	ADP
ftr-475	1140	7	remic	remic	ADJ
ftr-475	1140	8	residual	residual	ADJ
ftr-475	1140	9	interests	interest	NOUN
ftr-475	1140	10	(	(	PUNCT
ftr-475	1140	11	e.g.	e.g.	ADV
ftr-475	1140	12	,	,	PUNCT
ftr-475	1140	13	by	by	ADP
ftr-475	1140	14	the	the	DET
ftr-475	1140	15	end	end	NOUN
ftr-475	1140	16	of	of	ADP
ftr-475	1140	17	the	the	DET
ftr-475	1140	18	taxable	taxable	ADJ
ftr-475	1140	19	year	year	NOUN
ftr-475	1140	20	)	)	PUNCT
ftr-475	1140	21	,	,	PUNCT
ftr-475	1140	22	then	then	ADV
ftr-475	1140	23	the	the	DET
ftr-475	1140	24	anticipated	anticipated	ADJ
ftr-475	1140	25	distributions	distribution	NOUN
ftr-475	1140	26	will	will	AUX
ftr-475	1140	27	be	be	AUX
ftr-475	1140	28	treated	treat	VERB
ftr-475	1140	29	not	not	PART
ftr-475	1140	30	as	as	ADP
ftr-475	1140	31	distributions	distribution	NOUN
ftr-475	1140	32	,	,	PUNCT
ftr-475	1140	33	but	but	CCONJ
ftr-475	1140	34	as	as	ADP
ftr-475	1140	35	up	up	ADP
ftr-475	1140	36	-	-	PUNCT
ftr-475	1140	37	front	front	NOUN
ftr-475	1140	38	payments	payment	NOUN
ftr-475	1140	39	.	.	PUNCT
ftr-475	1140	40	'	'	PUNCT
ftr-475	1141	1	"	"	PUNCT
ftr-475	1141	2	2	2	NUM
ftr-475	1141	3	.	.	X
ftr-475	1141	4	up	up	ADP
ftr-475	1141	5	-	-	PUNCT
ftr-475	1141	6	front	front	NOUN
ftr-475	1141	7	payments	payment	NOUN
ftr-475	1141	8	and	and	CCONJ
ftr-475	1141	9	basis.-resolving	basis.-resolve	VERB
ftr-475	1141	10	the	the	DET
ftr-475	1141	11	proper	proper	ADJ
ftr-475	1141	12	treatment	treatment	NOUN
ftr-475	1141	13	of	of	ADP
ftr-475	1141	14	an	an	DET
ftr-475	1141	15	up	up	ADJ
ftr-475	1141	16	-	-	PUNCT
ftr-475	1141	17	front	front	NOUN
ftr-475	1141	18	payment	payment	NOUN
ftr-475	1141	19	will	will	AUX
ftr-475	1141	20	also	also	ADV
ftr-475	1141	21	affect	affect	VERB
ftr-475	1141	22	the	the	DET
ftr-475	1141	23	calculation	calculation	NOUN
ftr-475	1141	24	of	of	ADP
ftr-475	1141	25	a	a	DET
ftr-475	1141	26	holder	holder	NOUN
ftr-475	1141	27	's	's	PART
ftr-475	1141	28	basis	basis	NOUN
ftr-475	1141	29	in	in	ADP
ftr-475	1141	30	a	a	DET
ftr-475	1141	31	residual	residual	ADJ
ftr-475	1141	32	interest	interest	NOUN
ftr-475	1141	33	.	.	PUNCT
ftr-475	1142	1	as	as	SCONJ
ftr-475	1142	2	noted	note	VERB
ftr-475	1142	3	above	above	ADV
ftr-475	1142	4	,	,	PUNCT
ftr-475	1142	5	under	under	ADP
ftr-475	1142	6	general	general	ADJ
ftr-475	1142	7	tax	tax	NOUN
ftr-475	1142	8	principles	principle	NOUN
ftr-475	1142	9	the	the	DET
ftr-475	1142	10	basis	basis	NOUN
ftr-475	1142	11	of	of	ADP
ftr-475	1142	12	a	a	DET
ftr-475	1142	13	holder	holder	NOUN
ftr-475	1142	14	(	(	PUNCT
ftr-475	1142	15	other	other	ADJ
ftr-475	1142	16	than	than	ADP
ftr-475	1142	17	the	the	DET
ftr-475	1142	18	remic	remic	ADJ
ftr-475	1142	19	sponsor	sponsor	NOUN
ftr-475	1142	20	)	)	PUNCT
ftr-475	1142	21	in	in	ADP
ftr-475	1142	22	a	a	DET
ftr-475	1142	23	residual	residual	ADJ
ftr-475	1142	24	interest	interest	NOUN
ftr-475	1142	25	should	should	AUX
ftr-475	1142	26	equal	equal	VERB
ftr-475	1142	27	"	"	PUNCT
ftr-475	1142	28	cost	cost	NOUN
ftr-475	1142	29	,	,	PUNCT
ftr-475	1142	30	"	"	PUNCT
ftr-475	1142	31	although	although	SCONJ
ftr-475	1142	32	applying	apply	VERB
ftr-475	1142	33	that	that	DET
ftr-475	1142	34	concept	concept	NOUN
ftr-475	1142	35	to	to	ADP
ftr-475	1142	36	negative	negative	ADJ
ftr-475	1142	37	value	value	NOUN
ftr-475	1142	38	property	property	NOUN
ftr-475	1142	39	,	,	PUNCT
ftr-475	1142	40	such	such	ADJ
ftr-475	1142	41	as	as	ADP
ftr-475	1142	42	an	an	DET
ftr-475	1142	43	up	up	ADJ
ftr-475	1142	44	-	-	PUNCT
ftr-475	1142	45	front	front	NOUN
ftr-475	1142	46	payment	payment	NOUN
ftr-475	1142	47	residual	residual	ADJ
ftr-475	1142	48	interest	interest	NOUN
ftr-475	1142	49	,	,	PUNCT
ftr-475	1142	50	can	can	AUX
ftr-475	1142	51	be	be	AUX
ftr-475	1142	52	confusing	confusing	ADJ
ftr-475	1142	53	.	.	PUNCT
ftr-475	1143	1	a.	a.	NOUN
ftr-475	1143	2	what	what	PRON
ftr-475	1143	3	is	be	AUX
ftr-475	1143	4	cost?-at	cost?-at	ADJ
ftr-475	1143	5	first	first	ADJ
ftr-475	1143	6	blush	blush	NOUN
ftr-475	1143	7	,	,	PUNCT
ftr-475	1143	8	one	one	PRON
ftr-475	1143	9	may	may	AUX
ftr-475	1143	10	conclude	conclude	VERB
ftr-475	1143	11	that	that	SCONJ
ftr-475	1143	12	the	the	DET
ftr-475	1143	13	transferee	transferee	NOUN
ftr-475	1143	14	of	of	ADP
ftr-475	1143	15	a	a	DET
ftr-475	1143	16	residual	residual	ADJ
ftr-475	1143	17	interest	interest	NOUN
ftr-475	1143	18	accompanied	accompany	VERB
ftr-475	1143	19	by	by	ADP
ftr-475	1143	20	an	an	DET
ftr-475	1143	21	up	up	ADJ
ftr-475	1143	22	-	-	PUNCT
ftr-475	1143	23	front	front	NOUN
ftr-475	1143	24	payment	payment	NOUN
ftr-475	1143	25	has	have	VERB
ftr-475	1143	26	no	no	DET
ftr-475	1143	27	positive	positive	ADJ
ftr-475	1143	28	cost	cost	NOUN
ftr-475	1143	29	investment	investment	NOUN
ftr-475	1143	30	in	in	ADP
ftr-475	1143	31	the	the	DET
ftr-475	1143	32	asset	asset	NOUN
ftr-475	1143	33	;	;	PUNCT
ftr-475	1143	34	rather	rather	ADV
ftr-475	1143	35	,	,	PUNCT
ftr-475	1143	36	the	the	DET
ftr-475	1143	37	transferee	transferee	NOUN
ftr-475	1143	38	has	have	VERB
ftr-475	1143	39	a	a	DET
ftr-475	1143	40	negative	negative	ADJ
ftr-475	1143	41	investment	investment	NOUN
ftr-475	1143	42	equal	equal	ADJ
ftr-475	1143	43	to	to	ADP
ftr-475	1143	44	the	the	DET
ftr-475	1143	45	up	up	ADJ
ftr-475	1143	46	-	-	PUNCT
ftr-475	1143	47	front	front	NOUN
ftr-475	1143	48	payment	payment	NOUN
ftr-475	1143	49	it	it	PRON
ftr-475	1143	50	receives	receive	VERB
ftr-475	1143	51	.	.	PUNCT
ftr-475	1144	1	yet	yet	ADV
ftr-475	1144	2	,	,	PUNCT
ftr-475	1144	3	the	the	DET
ftr-475	1144	4	reason	reason	NOUN
ftr-475	1144	5	the	the	DET
ftr-475	1144	6	property	property	NOUN
ftr-475	1144	7	has	have	VERB
ftr-475	1144	8	negative	negative	ADJ
ftr-475	1144	9	value	value	NOUN
ftr-475	1144	10	must	must	AUX
ftr-475	1144	11	be	be	AUX
ftr-475	1144	12	on	on	ADP
ftr-475	1144	13	account	account	NOUN
ftr-475	1144	14	of	of	ADP
ftr-475	1144	15	a	a	DET
ftr-475	1144	16	liability	liability	NOUN
ftr-475	1144	17	or	or	CCONJ
ftr-475	1144	18	other	other	ADJ
ftr-475	1144	19	encumbrance	encumbrance	NOUN
ftr-475	1144	20	on	on	ADP
ftr-475	1144	21	the	the	DET
ftr-475	1144	22	property	property	NOUN
ftr-475	1144	23	that	that	PRON
ftr-475	1144	24	the	the	DET
ftr-475	1144	25	transferee	transferee	NOUN
ftr-475	1144	26	assumes	assume	VERB
ftr-475	1144	27	.	.	PUNCT
ftr-475	1145	1	indeed	indeed	ADV
ftr-475	1145	2	,	,	PUNCT
ftr-475	1145	3	at	at	ADP
ftr-475	1145	4	previous	previous	ADJ
ftr-475	1145	5	points	point	NOUN
ftr-475	1145	6	in	in	ADP
ftr-475	1145	7	the	the	DET
ftr-475	1145	8	discussion	discussion	NOUN
ftr-475	1145	9	it	it	PRON
ftr-475	1145	10	has	have	AUX
ftr-475	1145	11	been	be	AUX
ftr-475	1145	12	suggested	suggest	VERB
ftr-475	1145	13	that	that	SCONJ
ftr-475	1145	14	the	the	DET
ftr-475	1145	15	acquisition	acquisition	NOUN
ftr-475	1145	16	of	of	ADP
ftr-475	1145	17	a	a	DET
ftr-475	1145	18	residual	residual	ADJ
ftr-475	1145	19	interest	interest	NOUN
ftr-475	1145	20	can	can	AUX
ftr-475	1145	21	be	be	AUX
ftr-475	1145	22	analogized	analogize	VERB
ftr-475	1145	23	to	to	ADP
ftr-475	1145	24	the	the	DET
ftr-475	1145	25	acquisition	acquisition	NOUN
ftr-475	1145	26	of	of	ADP
ftr-475	1145	27	property	property	NOUN
ftr-475	1145	28	subject	subject	NOUN
ftr-475	1145	29	to	to	ADP
ftr-475	1145	30	a	a	DET
ftr-475	1145	31	liability	liability	NOUN
ftr-475	1145	32	!	!	PUNCT
ftr-475	1146	1	5	5	NUM
ftr-475	1146	2	under	under	ADP
ftr-475	1146	3	traditional	traditional	ADJ
ftr-475	1146	4	tax	tax	NOUN
ftr-475	1146	5	principles	principle	NOUN
ftr-475	1146	6	,	,	PUNCT
ftr-475	1146	7	subject	subject	ADJ
ftr-475	1146	8	to	to	ADP
ftr-475	1146	9	a	a	DET
ftr-475	1146	10	number	number	NOUN
ftr-475	1146	11	of	of	ADP
ftr-475	1146	12	special	special	ADJ
ftr-475	1146	13	rules	rule	NOUN
ftr-475	1146	14	and	and	CCONJ
ftr-475	1146	15	exceptions	exception	NOUN
ftr-475	1146	16	,	,	PUNCT
ftr-475	1146	17	a	a	DET
ftr-475	1146	18	transferee	transferee	NOUN
ftr-475	1146	19	's	's	PART
ftr-475	1146	20	basis	basis	NOUN
ftr-475	1146	21	in	in	ADP
ftr-475	1146	22	property	property	NOUN
ftr-475	1146	23	should	should	AUX
ftr-475	1146	24	reflect	reflect	VERB
ftr-475	1146	25	assumed	assume	VERB
ftr-475	1146	26	liabilities.159	liabilities.159	VERB
ftr-475	1146	27	accordingly	accordingly	ADV
ftr-475	1146	28	,	,	PUNCT
ftr-475	1146	29	viewed	view	VERB
ftr-475	1146	30	in	in	ADP
ftr-475	1146	31	the	the	DET
ftr-475	1146	32	abstract	abstract	NOUN
ftr-475	1146	33	,	,	PUNCT
ftr-475	1146	34	one	one	PRON
ftr-475	1146	35	might	might	AUX
ftr-475	1146	36	take	take	VERB
ftr-475	1146	37	the	the	DET
ftr-475	1146	38	position	position	NOUN
ftr-475	1146	39	that	that	SCONJ
ftr-475	1146	40	the	the	DET
ftr-475	1146	41	transferee	transferee	NOUN
ftr-475	1146	42	of	of	ADP
ftr-475	1146	43	a	a	DET
ftr-475	1146	44	residual	residual	ADJ
ftr-475	1146	45	interest	interest	NOUN
ftr-475	1146	46	should	should	AUX
ftr-475	1146	47	compute	compute	VERB
ftr-475	1146	48	its	its	PRON
ftr-475	1146	49	basis	basis	NOUN
ftr-475	1146	50	by	by	ADP
ftr-475	1146	51	adding	add	VERB
ftr-475	1146	52	in	in	ADP
ftr-475	1146	53	the	the	DET
ftr-475	1146	54	liabilities	liability	NOUN
ftr-475	1146	55	it	it	PRON
ftr-475	1146	56	has	have	AUX
ftr-475	1146	57	assumed	assume	VERB
ftr-475	1146	58	and	and	CCONJ
ftr-475	1146	59	then	then	ADV
ftr-475	1146	60	reducing	reduce	VERB
ftr-475	1146	61	that	that	DET
ftr-475	1146	62	figure	figure	NOUN
ftr-475	1146	63	by	by	ADP
ftr-475	1146	64	the	the	DET
ftr-475	1146	65	amount	amount	NOUN
ftr-475	1146	66	of	of	ADP
ftr-475	1146	67	the	the	DET
ftr-475	1146	68	up	up	ADJ
ftr-475	1146	69	-	-	PUNCT
ftr-475	1146	70	front	front	NOUN
ftr-475	1146	71	payment	payment	NOUN
ftr-475	1146	72	ali	ali	PROPN
ftr-475	1146	73	oxford	oxford	PROPN
ftr-475	1146	74	paper	paper	PROPN
ftr-475	1146	75	and	and	CCONJ
ftr-475	1146	76	rev	rev	PROPN
ftr-475	1146	77	.	.	PROPN
ftr-475	1146	78	rul	rul	NOUN
ftr-475	1146	79	.	.	PUNCT
ftr-475	1147	1	55	55	NUM
ftr-475	1147	2	-	-	SYM
ftr-475	1147	3	675	675	NUM
ftr-475	1147	4	.	.	PUNCT
ftr-475	1147	5	'	'	PUNCT
ftr-475	1148	1	the	the	DET
ftr-475	1148	2	latter	latter	ADJ
ftr-475	1148	3	approach	approach	NOUN
ftr-475	1148	4	may	may	AUX
ftr-475	1148	5	have	have	VERB
ftr-475	1148	6	some	some	DET
ftr-475	1148	7	appeal	appeal	NOUN
ftr-475	1148	8	at	at	ADP
ftr-475	1148	9	a	a	DET
ftr-475	1148	10	theoretical	theoretical	ADJ
ftr-475	1148	11	level	level	NOUN
ftr-475	1148	12	,	,	PUNCT
ftr-475	1148	13	but	but	CCONJ
ftr-475	1148	14	it	it	PRON
ftr-475	1148	15	has	have	VERB
ftr-475	1148	16	a	a	DET
ftr-475	1148	17	conceptual	conceptual	ADJ
ftr-475	1148	18	drawback	drawback	NOUN
ftr-475	1148	19	.	.	PUNCT
ftr-475	1149	1	from	from	ADP
ftr-475	1149	2	a	a	DET
ftr-475	1149	3	tax	tax	NOUN
ftr-475	1149	4	perspective	perspective	NOUN
ftr-475	1149	5	,	,	PUNCT
ftr-475	1149	6	the	the	DET
ftr-475	1149	7	holder	holder	NOUN
ftr-475	1149	8	has	have	AUX
ftr-475	1149	9	not	not	PART
ftr-475	1149	10	truly	truly	ADV
ftr-475	1149	11	purchased	purchase	VERB
ftr-475	1149	12	property	property	NOUN
ftr-475	1149	13	subject	subject	NOUN
ftr-475	1149	14	to	to	ADP
ftr-475	1149	15	a	a	DET
ftr-475	1149	16	liability	liability	NOUN
ftr-475	1149	17	;	;	PUNCT
ftr-475	1149	18	the	the	DET
ftr-475	1149	19	holder	holder	NOUN
ftr-475	1149	20	has	have	AUX
ftr-475	1149	21	purchased	purchase	VERB
ftr-475	1149	22	property	property	NOUN
ftr-475	1149	23	that	that	PRON
ftr-475	1149	24	is	be	AUX
ftr-475	1149	25	expected	expect	VERB
ftr-475	1149	26	to	to	PART
ftr-475	1149	27	generate	generate	VERB
ftr-475	1149	28	income	income	NOUN
ftr-475	1149	29	.	.	PUNCT
ftr-475	1150	1	it	it	PRON
ftr-475	1150	2	is	be	AUX
ftr-475	1150	3	true	true	ADJ
ftr-475	1150	4	that	that	SCONJ
ftr-475	1150	5	the	the	DET
ftr-475	1150	6	income	income	NOUN
ftr-475	1150	7	may	may	AUX
ftr-475	1150	8	be	be	AUX
ftr-475	1150	9	largely	largely	ADV
ftr-475	1150	10	,	,	PUNCT
ftr-475	1150	11	if	if	SCONJ
ftr-475	1150	12	not	not	PART
ftr-475	1150	13	entirely	entirely	ADV
ftr-475	1150	14	,	,	PUNCT
ftr-475	1150	15	phantom	phantom	ADJ
ftr-475	1150	16	income	income	NOUN
ftr-475	1150	17	and	and	CCONJ
ftr-475	1150	18	the	the	DET
ftr-475	1150	19	residual	residual	ADJ
ftr-475	1150	20	interest	interest	NOUN
ftr-475	1150	21	will	will	AUX
ftr-475	1150	22	therefore	therefore	ADV
ftr-475	1150	23	represent	represent	VERB
ftr-475	1150	24	a	a	DET
ftr-475	1150	25	net	net	ADJ
ftr-475	1150	26	liability	liability	NOUN
ftr-475	1150	27	on	on	ADP
ftr-475	1150	28	account	account	NOUN
ftr-475	1150	29	of	of	ADP
ftr-475	1150	30	taxes	taxis	NOUN
ftr-475	1150	31	.	.	PUNCT
ftr-475	1151	1	yet	yet	ADV
ftr-475	1151	2	,	,	PUNCT
ftr-475	1151	3	that	that	PRON
ftr-475	1151	4	should	should	AUX
ftr-475	1151	5	be	be	AUX
ftr-475	1151	6	irrelevant	irrelevant	ADJ
ftr-475	1151	7	from	from	ADP
ftr-475	1151	8	the	the	DET
ftr-475	1151	9	perspective	perspective	NOUN
ftr-475	1151	10	of	of	ADP
ftr-475	1151	11	the	the	DET
ftr-475	1151	12	tax	tax	NOUN
ftr-475	1151	13	laws	law	NOUN
ftr-475	1151	14	-	-	PUNCT
ftr-475	1151	15	income	income	NOUN
ftr-475	1151	16	is	be	AUX
ftr-475	1151	17	income	income	NOUN
ftr-475	1151	18	.	.	PUNCT
ftr-475	1152	1	in	in	ADP
ftr-475	1152	2	other	other	ADJ
ftr-475	1152	3	words	word	NOUN
ftr-475	1152	4	,	,	PUNCT
ftr-475	1152	5	the	the	DET
ftr-475	1152	6	157	157	NUM
ftr-475	1152	7	.	.	PUNCT
ftr-475	1153	1	in	in	ADP
ftr-475	1153	2	order	order	NOUN
ftr-475	1153	3	to	to	PART
ftr-475	1153	4	prevent	prevent	VERB
ftr-475	1153	5	easy	easy	ADJ
ftr-475	1153	6	avoidance	avoidance	NOUN
ftr-475	1153	7	of	of	ADP
ftr-475	1153	8	such	such	DET
ftr-475	1153	9	a	a	DET
ftr-475	1153	10	rule	rule	NOUN
ftr-475	1153	11	,	,	PUNCT
ftr-475	1153	12	anticipated	anticipate	VERB
ftr-475	1153	13	credit	credit	NOUN
ftr-475	1153	14	losses	loss	NOUN
ftr-475	1153	15	would	would	AUX
ftr-475	1153	16	have	have	VERB
ftr-475	1153	17	to	to	PART
ftr-475	1153	18	be	be	AUX
ftr-475	1153	19	taken	take	VERB
ftr-475	1153	20	into	into	ADP
ftr-475	1153	21	account	account	NOUN
ftr-475	1153	22	-	-	PUNCT
ftr-475	1153	23	a	a	DET
ftr-475	1153	24	point	point	NOUN
ftr-475	1153	25	that	that	PRON
ftr-475	1153	26	is	be	AUX
ftr-475	1153	27	discussed	discuss	VERB
ftr-475	1153	28	in	in	ADP
ftr-475	1153	29	greater	great	ADJ
ftr-475	1153	30	detail	detail	NOUN
ftr-475	1153	31	below	below	ADV
ftr-475	1153	32	in	in	ADP
ftr-475	1153	33	connection	connection	NOUN
ftr-475	1153	34	with	with	ADP
ftr-475	1153	35	significant	significant	ADJ
ftr-475	1153	36	value	value	NOUN
ftr-475	1153	37	residuals	residual	NOUN
ftr-475	1153	38	issued	issue	VERB
ftr-475	1153	39	to	to	ADP
ftr-475	1153	40	thrift	thrift	NOUN
ftr-475	1153	41	institutions	institution	NOUN
ftr-475	1153	42	.	.	PUNCT
ftr-475	1154	1	see	see	VERB
ftr-475	1154	2	infra	infra	NOUN
ftr-475	1154	3	part	part	NOUN
ftr-475	1154	4	v.b.3	v.b.3	NOUN
ftr-475	1154	5	.	.	PUNCT
ftr-475	1155	1	taking	take	VERB
ftr-475	1155	2	credit	credit	NOUN
ftr-475	1155	3	losses	loss	NOUN
ftr-475	1155	4	into	into	ADP
ftr-475	1155	5	account	account	NOUN
ftr-475	1155	6	not	not	PART
ftr-475	1155	7	only	only	ADV
ftr-475	1155	8	would	would	AUX
ftr-475	1155	9	compound	compound	VERB
ftr-475	1155	10	the	the	DET
ftr-475	1155	11	complexity	complexity	NOUN
ftr-475	1155	12	of	of	ADP
ftr-475	1155	13	the	the	DET
ftr-475	1155	14	rule	rule	NOUN
ftr-475	1155	15	,	,	PUNCT
ftr-475	1155	16	but	but	CCONJ
ftr-475	1155	17	also	also	ADV
ftr-475	1155	18	would	would	AUX
ftr-475	1155	19	compound	compound	VERB
ftr-475	1155	20	the	the	DET
ftr-475	1155	21	arbitrariness	arbitrariness	NOUN
ftr-475	1155	22	of	of	ADP
ftr-475	1155	23	the	the	DET
ftr-475	1155	24	results	result	NOUN
ftr-475	1155	25	.	.	PUNCT
ftr-475	1156	1	158	158	X
ftr-475	1156	2	.	.	PUNCT
ftr-475	1157	1	see	see	VERB
ftr-475	1157	2	supra	supra	PROPN
ftr-475	1157	3	note	note	PROPN
ftr-475	1157	4	135	135	NUM
ftr-475	1157	5	.	.	SYM
ftr-475	1157	6	159	159	NUM
ftr-475	1157	7	.	.	PUNCT
ftr-475	1158	1	see	see	VERB
ftr-475	1158	2	,	,	PUNCT
ftr-475	1158	3	e.g.	e.g.	ADV
ftr-475	1158	4	,	,	PUNCT
ftr-475	1158	5	u.s	u.s	PROPN
ftr-475	1158	6	.	.	PROPN
ftr-475	1158	7	v.	v.	ADP
ftr-475	1158	8	hendler	hendler	PROPN
ftr-475	1158	9	,	,	PUNCT
ftr-475	1158	10	303	303	NUM
ftr-475	1158	11	u.s	u.s	PROPN
ftr-475	1158	12	.	.	PROPN
ftr-475	1158	13	564	564	NUM
ftr-475	1158	14	(	(	PUNCT
ftr-475	1158	15	1938	1938	NUM
ftr-475	1158	16	)	)	PUNCT
ftr-475	1158	17	;	;	PUNCT
ftr-475	1158	18	crane	crane	NOUN
ftr-475	1158	19	v.	v.	PROPN
ftr-475	1158	20	commissioner	commissioner	PROPN
ftr-475	1158	21	.	.	PUNCT
ftr-475	1159	1	331	331	NUM
ftr-475	1159	2	u.s1	u.s1	NUM
ftr-475	1159	3	(	(	PUNCT
ftr-475	1159	4	1947	1947	NUM
ftr-475	1159	5	)	)	PUNCT
ftr-475	1159	6	;	;	PUNCT
ftr-475	1159	7	consolidated	consolidated	PROPN
ftr-475	1159	8	coke	coke	PROPN
ftr-475	1159	9	co.	co.	PROPN
ftr-475	1159	10	v.	v.	PROPN
ftr-475	1159	11	commissioner	commissioner	PROPN
ftr-475	1159	12	,	,	PUNCT
ftr-475	1159	13	70	70	NUM
ftr-475	1159	14	f.2d	f.2d	SYM
ftr-475	1159	15	446	446	NUM
ftr-475	1159	16	(	(	PUNCT
ftr-475	1159	17	3d	3d	NUM
ftr-475	1159	18	cir	cir	NOUN
ftr-475	1159	19	.	.	PUNCT
ftr-475	1159	20	1934	1934	NUM
ftr-475	1159	21	)	)	PUNCT
ftr-475	1159	22	.	.	PUNCT
ftr-475	1160	1	160	160	NUM
ftr-475	1160	2	.	.	PUNCT
ftr-475	1161	1	the	the	DET
ftr-475	1161	2	effect	effect	NOUN
ftr-475	1161	3	would	would	AUX
ftr-475	1161	4	be	be	AUX
ftr-475	1161	5	to	to	PART
ftr-475	1161	6	produce	produce	VERB
ftr-475	1161	7	a	a	DET
ftr-475	1161	8	basis	basis	NOUN
ftr-475	1161	9	of	of	ADP
ftr-475	1161	10	zero	zero	NUM
ftr-475	1161	11	in	in	ADP
ftr-475	1161	12	the	the	DET
ftr-475	1161	13	hands	hand	NOUN
ftr-475	1161	14	of	of	ADP
ftr-475	1161	15	the	the	DET
ftr-475	1161	16	transferee	transferee	NOUN
ftr-475	1161	17	.	.	PUNCT
ftr-475	1162	1	since	since	SCONJ
ftr-475	1162	2	the	the	DET
ftr-475	1162	3	up	up	ADJ
ftr-475	1162	4	-	-	PUNCT
ftr-475	1162	5	front	front	NOUN
ftr-475	1162	6	payment	payment	NOUN
ftr-475	1162	7	would	would	AUX
ftr-475	1162	8	probably	probably	ADV
ftr-475	1162	9	be	be	AUX
ftr-475	1162	10	taken	take	VERB
ftr-475	1162	11	as	as	ADP
ftr-475	1162	12	the	the	DET
ftr-475	1162	13	best	good	ADJ
ftr-475	1162	14	evidence	evidence	NOUN
ftr-475	1162	15	of	of	ADP
ftr-475	1162	16	the	the	DET
ftr-475	1162	17	value	value	NOUN
ftr-475	1162	18	of	of	ADP
ftr-475	1162	19	the	the	DET
ftr-475	1162	20	net	net	ADJ
ftr-475	1162	21	liability	liability	NOUN
ftr-475	1162	22	assumed	assume	VERB
ftr-475	1162	23	by	by	ADP
ftr-475	1162	24	the	the	DET
ftr-475	1162	25	transferee	transferee	NOUN
ftr-475	1162	26	.	.	PUNCT
ftr-475	1163	1	application	application	NOUN
ftr-475	1163	2	of	of	ADP
ftr-475	1163	3	a	a	DET
ftr-475	1163	4	basis	basis	NOUN
ftr-475	1163	5	adjustment	adjustment	NOUN
ftr-475	1163	6	approach	approach	NOUN
ftr-475	1163	7	is	be	AUX
ftr-475	1163	8	discussed	discuss	VERB
ftr-475	1163	9	further	further	ADJ
ftr-475	1163	10	infra	infra	NOUN
ftr-475	1163	11	part	part	NOUN
ftr-475	1163	12	iv.c.2.c	iv.c.2.c	PROPN
ftr-475	1163	13	.	.	PROPN
ftr-475	1163	14	19941	19941	NUM
ftr-475	1164	1	florida	florida	PROPN
ftr-475	1164	2	tax	tax	PROPN
ftr-475	1164	3	review	review	NOUN
ftr-475	1164	4	residual	residual	ADJ
ftr-475	1164	5	interest	interest	NOUN
ftr-475	1164	6	is	be	AUX
ftr-475	1164	7	not	not	PART
ftr-475	1164	8	directly	directly	ADV
ftr-475	1164	9	saddled	saddle	VERB
ftr-475	1164	10	with	with	ADP
ftr-475	1164	11	any	any	DET
ftr-475	1164	12	liabilities	liability	NOUN
ftr-475	1164	13	per	per	ADP
ftr-475	1164	14	se	se	ADV
ftr-475	1164	15	;	;	PUNCT
ftr-475	1164	16	liability	liability	NOUN
ftr-475	1164	17	for	for	ADP
ftr-475	1164	18	taxes	taxis	NOUN
ftr-475	1164	19	on	on	ADP
ftr-475	1164	20	future	future	ADJ
ftr-475	1164	21	income	income	NOUN
ftr-475	1164	22	generated	generate	VERB
ftr-475	1164	23	by	by	ADP
ftr-475	1164	24	property	property	NOUN
ftr-475	1164	25	is	be	AUX
ftr-475	1164	26	in	in	ADP
ftr-475	1164	27	reality	reality	NOUN
ftr-475	1164	28	a	a	DET
ftr-475	1164	29	personal	personal	ADJ
ftr-475	1164	30	liability	liability	NOUN
ftr-475	1164	31	of	of	ADP
ftr-475	1164	32	the	the	DET
ftr-475	1164	33	transferee	transferee	NOUN
ftr-475	1164	34	,	,	PUNCT
ftr-475	1164	35	not	not	PART
ftr-475	1164	36	a	a	DET
ftr-475	1164	37	liability	liability	NOUN
ftr-475	1164	38	burdening	burden	VERB
ftr-475	1164	39	the	the	DET
ftr-475	1164	40	property	property	NOUN
ftr-475	1164	41	.	.	PUNCT
ftr-475	1164	42	'	'	PUNCT
ftr-475	1165	1	6	6	NUM
ftr-475	1165	2	'	'	PUNCT
ftr-475	1165	3	accordingly	accordingly	ADV
ftr-475	1165	4	,	,	PUNCT
ftr-475	1165	5	cost	cost	NOUN
ftr-475	1165	6	should	should	AUX
ftr-475	1165	7	not	not	PART
ftr-475	1165	8	include	include	VERB
ftr-475	1165	9	such	such	ADJ
ftr-475	1165	10	future	future	ADJ
ftr-475	1165	11	tax	tax	NOUN
ftr-475	1165	12	burdens	burden	NOUN
ftr-475	1165	13	.	.	PUNCT
ftr-475	1166	1	62	62	NUM
ftr-475	1166	2	therefore	therefore	ADV
ftr-475	1166	3	,	,	PUNCT
ftr-475	1166	4	although	although	SCONJ
ftr-475	1166	5	the	the	DET
ftr-475	1166	6	net	net	ADJ
ftr-475	1166	7	economic	economic	ADJ
ftr-475	1166	8	effect	effect	NOUN
ftr-475	1166	9	of	of	ADP
ftr-475	1166	10	acquiring	acquire	VERB
ftr-475	1166	11	a	a	DET
ftr-475	1166	12	residual	residual	ADJ
ftr-475	1166	13	interest	interest	NOUN
ftr-475	1166	14	may	may	AUX
ftr-475	1166	15	be	be	AUX
ftr-475	1166	16	that	that	PRON
ftr-475	1166	17	of	of	ADP
ftr-475	1166	18	assuming	assume	VERB
ftr-475	1166	19	a	a	DET
ftr-475	1166	20	liability	liability	NOUN
ftr-475	1166	21	,	,	PUNCT
ftr-475	1166	22	it	it	PRON
ftr-475	1166	23	is	be	AUX
ftr-475	1166	24	questionable	questionable	ADJ
ftr-475	1166	25	whether	whether	SCONJ
ftr-475	1166	26	existing	exist	VERB
ftr-475	1166	27	tax	tax	NOUN
ftr-475	1166	28	authorities	authority	NOUN
ftr-475	1166	29	could	could	AUX
ftr-475	1166	30	accommodate	accommodate	VERB
ftr-475	1166	31	treating	treat	VERB
ftr-475	1166	32	such	such	ADJ
ftr-475	1166	33	liability	liability	NOUN
ftr-475	1166	34	as	as	ADP
ftr-475	1166	35	a	a	DET
ftr-475	1166	36	part	part	NOUN
ftr-475	1166	37	of	of	ADP
ftr-475	1166	38	cost	cost	NOUN
ftr-475	1166	39	,	,	PUNCT
ftr-475	1166	40	especially	especially	ADV
ftr-475	1166	41	since	since	SCONJ
ftr-475	1166	42	the	the	DET
ftr-475	1166	43	liability	liability	NOUN
ftr-475	1166	44	does	do	AUX
ftr-475	1166	45	not	not	PART
ftr-475	1166	46	directly	directly	ADV
ftr-475	1166	47	burden	burden	VERB
ftr-475	1166	48	the	the	DET
ftr-475	1166	49	property	property	NOUN
ftr-475	1166	50	per	per	ADP
ftr-475	1166	51	se	se	X
ftr-475	1166	52	.	.	PUNCT
ftr-475	1167	1	accordingly	accordingly	ADV
ftr-475	1167	2	,	,	PUNCT
ftr-475	1167	3	it	it	PRON
ftr-475	1167	4	would	would	AUX
ftr-475	1167	5	seem	seem	VERB
ftr-475	1167	6	that	that	SCONJ
ftr-475	1167	7	under	under	ADP
ftr-475	1167	8	normal	normal	ADJ
ftr-475	1167	9	tax	tax	NOUN
ftr-475	1167	10	principles	principle	NOUN
ftr-475	1167	11	,	,	PUNCT
ftr-475	1167	12	the	the	DET
ftr-475	1167	13	basis	basis	NOUN
ftr-475	1167	14	of	of	ADP
ftr-475	1167	15	a	a	DET
ftr-475	1167	16	transferee	transferee	NOUN
ftr-475	1167	17	in	in	ADP
ftr-475	1167	18	a	a	DET
ftr-475	1167	19	residual	residual	ADJ
ftr-475	1167	20	interest	interest	NOUN
ftr-475	1167	21	accompanied	accompany	VERB
ftr-475	1167	22	by	by	ADP
ftr-475	1167	23	an	an	DET
ftr-475	1167	24	up	up	ADJ
ftr-475	1167	25	-	-	PUNCT
ftr-475	1167	26	front	front	NOUN
ftr-475	1167	27	payment	payment	NOUN
ftr-475	1167	28	should	should	AUX
ftr-475	1167	29	not	not	PART
ftr-475	1167	30	reflect	reflect	VERB
ftr-475	1167	31	the	the	DET
ftr-475	1167	32	economic	economic	ADJ
ftr-475	1167	33	liability	liability	NOUN
ftr-475	1167	34	being	be	AUX
ftr-475	1167	35	assumed	assume	VERB
ftr-475	1167	36	.	.	PUNCT
ftr-475	1168	1	but	but	CCONJ
ftr-475	1168	2	how	how	SCONJ
ftr-475	1168	3	then	then	ADV
ftr-475	1168	4	should	should	AUX
ftr-475	1168	5	the	the	DET
ftr-475	1168	6	transferee	transferee	NOUN
ftr-475	1168	7	's	's	PART
ftr-475	1168	8	basis	basis	NOUN
ftr-475	1168	9	be	be	AUX
ftr-475	1168	10	computed	compute	VERB
ftr-475	1168	11	?	?	PUNCT
ftr-475	1169	1	b.	b.	PROPN
ftr-475	1170	1	a	a	DET
ftr-475	1170	2	negative	negative	ADJ
ftr-475	1170	3	basis	basis	NOUN
ftr-475	1170	4	approach.-if	approach.-if	X
ftr-475	1170	5	an	an	DET
ftr-475	1170	6	up	up	ADP
ftr-475	1170	7	-	-	PUNCT
ftr-475	1170	8	front	front	NOUN
ftr-475	1170	9	payment	payment	NOUN
ftr-475	1170	10	received	receive	VERB
ftr-475	1170	11	by	by	ADP
ftr-475	1170	12	the	the	DET
ftr-475	1170	13	transferee	transferee	NOUN
ftr-475	1170	14	is	be	AUX
ftr-475	1170	15	not	not	PART
ftr-475	1170	16	includible	includible	ADJ
ftr-475	1170	17	in	in	ADP
ftr-475	1170	18	full	full	ADJ
ftr-475	1170	19	in	in	ADP
ftr-475	1170	20	the	the	DET
ftr-475	1170	21	gross	gross	ADJ
ftr-475	1170	22	income	income	NOUN
ftr-475	1170	23	of	of	ADP
ftr-475	1170	24	the	the	DET
ftr-475	1170	25	transferee	transferee	NOUN
ftr-475	1170	26	upon	upon	SCONJ
ftr-475	1170	27	receipt	receipt	NOUN
ftr-475	1170	28	,	,	PUNCT
ftr-475	1170	29	clearly	clearly	ADV
ftr-475	1170	30	the	the	DET
ftr-475	1170	31	transferee	transferee	NOUN
ftr-475	1170	32	has	have	AUX
ftr-475	1170	33	made	make	VERB
ftr-475	1170	34	a	a	DET
ftr-475	1170	35	negative	negative	ADJ
ftr-475	1170	36	investment	investment	NOUN
ftr-475	1170	37	in	in	ADP
ftr-475	1170	38	the	the	DET
ftr-475	1170	39	property	property	NOUN
ftr-475	1170	40	and	and	CCONJ
ftr-475	1170	41	correspondingly	correspondingly	ADV
ftr-475	1170	42	should	should	AUX
ftr-475	1170	43	take	take	VERB
ftr-475	1170	44	a	a	DET
ftr-475	1170	45	negative	negative	ADJ
ftr-475	1170	46	basis	basis	NOUN
ftr-475	1170	47	.	.	PUNCT
ftr-475	1171	1	it	it	PRON
ftr-475	1171	2	would	would	AUX
ftr-475	1171	3	be	be	AUX
ftr-475	1171	4	a	a	DET
ftr-475	1171	5	strange	strange	ADJ
ftr-475	1171	6	result	result	NOUN
ftr-475	1171	7	indeed	indeed	ADV
ftr-475	1171	8	to	to	PART
ftr-475	1171	9	give	give	VERB
ftr-475	1171	10	a	a	DET
ftr-475	1171	11	holder	holder	NOUN
ftr-475	1171	12	a	a	DET
ftr-475	1171	13	basis	basis	NOUN
ftr-475	1171	14	of	of	ADP
ftr-475	1171	15	zero	zero	NUM
ftr-475	1171	16	in	in	ADP
ftr-475	1171	17	a	a	DET
ftr-475	1171	18	residual	residual	ADJ
ftr-475	1171	19	interest	interest	NOUN
ftr-475	1171	20	,	,	PUNCT
ftr-475	1171	21	but	but	CCONJ
ftr-475	1171	22	defer	defer	VERB
ftr-475	1171	23	recognition	recognition	NOUN
ftr-475	1171	24	of	of	ADP
ftr-475	1171	25	the	the	DET
ftr-475	1171	26	up	up	ADJ
ftr-475	1171	27	-	-	PUNCT
ftr-475	1171	28	front	front	NOUN
ftr-475	1171	29	payment	payment	NOUN
ftr-475	1171	30	.	.	PUNCT
ftr-475	1172	1	that	that	PRON
ftr-475	1172	2	amounts	amount	VERB
ftr-475	1172	3	to	to	ADP
ftr-475	1172	4	giving	give	VERB
ftr-475	1172	5	the	the	DET
ftr-475	1172	6	holder	holder	NOUN
ftr-475	1172	7	a	a	DET
ftr-475	1172	8	free	free	ADJ
ftr-475	1172	9	step	step	NOUN
ftr-475	1172	10	-	-	PUNCT
ftr-475	1172	11	up	up	NOUN
ftr-475	1172	12	in	in	ADP
ftr-475	1172	13	basis	basis	NOUN
ftr-475	1172	14	without	without	ADP
ftr-475	1172	15	the	the	DET
ftr-475	1172	16	associated	associated	ADJ
ftr-475	1172	17	gain	gain	NOUN
ftr-475	1172	18	recognition	recognition	NOUN
ftr-475	1172	19	.	.	PUNCT
ftr-475	1173	1	ultimately	ultimately	ADV
ftr-475	1173	2	,	,	PUNCT
ftr-475	1173	3	of	of	ADP
ftr-475	1173	4	course	course	NOUN
ftr-475	1173	5	,	,	PUNCT
ftr-475	1173	6	the	the	DET
ftr-475	1173	7	gain	gain	NOUN
ftr-475	1173	8	will	will	AUX
ftr-475	1173	9	be	be	AUX
ftr-475	1173	10	recognized	recognize	VERB
ftr-475	1173	11	,	,	PUNCT
ftr-475	1173	12	but	but	CCONJ
ftr-475	1173	13	prematurely	prematurely	ADV
ftr-475	1173	14	granting	grant	VERB
ftr-475	1173	15	161	161	NUM
ftr-475	1173	16	.	.	PUNCT
ftr-475	1174	1	the	the	DET
ftr-475	1174	2	issue	issue	NOUN
ftr-475	1174	3	of	of	ADP
ftr-475	1174	4	liability	liability	NOUN
ftr-475	1174	5	for	for	ADP
ftr-475	1174	6	future	future	ADJ
ftr-475	1174	7	taxes	taxis	NOUN
ftr-475	1174	8	as	as	ADP
ftr-475	1174	9	a	a	DET
ftr-475	1174	10	cost	cost	NOUN
ftr-475	1174	11	includible	includible	NOUN
ftr-475	1174	12	in	in	ADP
ftr-475	1174	13	basis	basis	NOUN
ftr-475	1174	14	was	be	AUX
ftr-475	1174	15	considered	consider	VERB
ftr-475	1174	16	in	in	ADP
ftr-475	1174	17	joell	joell	PROPN
ftr-475	1174	18	co.	co.	PROPN
ftr-475	1175	1	v.	v.	PROPN
ftr-475	1175	2	commissioner	commissioner	PROPN
ftr-475	1175	3	,	,	PUNCT
ftr-475	1175	4	41	41	NUM
ftr-475	1175	5	b.t.a	b.t.a	NOUN
ftr-475	1175	6	.	.	PROPN
ftr-475	1175	7	825	825	NUM
ftr-475	1175	8	,	,	PUNCT
ftr-475	1175	9	827	827	NUM
ftr-475	1175	10	(	(	PUNCT
ftr-475	1175	11	1940	1940	NUM
ftr-475	1175	12	)	)	PUNCT
ftr-475	1175	13	,	,	PUNCT
ftr-475	1175	14	acq	acq	PROPN
ftr-475	1175	15	.	.	PROPN
ftr-475	1175	16	1942	1942	NUM
ftr-475	1175	17	-	-	PUNCT
ftr-475	1175	18	i	i	PRON
ftr-475	1175	19	c.b	c.b	PROPN
ftr-475	1175	20	.	.	PROPN
ftr-475	1175	21	1	1	NUM
ftr-475	1175	22	.	.	X
ftr-475	1176	1	in	in	ADP
ftr-475	1176	2	joell	joell	PROPN
ftr-475	1176	3	,	,	PUNCT
ftr-475	1176	4	the	the	DET
ftr-475	1176	5	court	court	NOUN
ftr-475	1176	6	held	hold	VERB
ftr-475	1176	7	that	that	SCONJ
ftr-475	1176	8	the	the	DET
ftr-475	1176	9	amount	amount	NOUN
ftr-475	1176	10	of	of	ADP
ftr-475	1176	11	such	such	ADJ
ftr-475	1176	12	liability	liability	NOUN
ftr-475	1176	13	,	,	PUNCT
ftr-475	1176	14	although	although	SCONJ
ftr-475	1176	15	expressly	expressly	ADV
ftr-475	1176	16	assumed	assume	VERB
ftr-475	1176	17	by	by	ADP
ftr-475	1176	18	the	the	DET
ftr-475	1176	19	purchaser	purchaser	NOUN
ftr-475	1176	20	of	of	ADP
ftr-475	1176	21	a	a	DET
ftr-475	1176	22	building	building	NOUN
ftr-475	1176	23	,	,	PUNCT
ftr-475	1176	24	was	be	AUX
ftr-475	1176	25	not	not	PART
ftr-475	1176	26	a	a	DET
ftr-475	1176	27	"	"	PUNCT
ftr-475	1176	28	cost	cost	NOUN
ftr-475	1176	29	"	"	PUNCT
ftr-475	1176	30	includible	includible	NOUN
ftr-475	1176	31	in	in	ADP
ftr-475	1176	32	the	the	DET
ftr-475	1176	33	purchaser	purchaser	NOUN
ftr-475	1176	34	's	's	PART
ftr-475	1176	35	basis	basis	NOUN
ftr-475	1176	36	.	.	PUNCT
ftr-475	1177	1	rather	rather	ADV
ftr-475	1177	2	,	,	PUNCT
ftr-475	1177	3	only	only	ADV
ftr-475	1177	4	the	the	DET
ftr-475	1177	5	amount	amount	NOUN
ftr-475	1177	6	of	of	ADP
ftr-475	1177	7	taxes	taxis	NOUN
ftr-475	1177	8	that	that	PRON
ftr-475	1177	9	had	have	AUX
ftr-475	1177	10	accrued	accrue	VERB
ftr-475	1177	11	prior	prior	ADV
ftr-475	1177	12	to	to	ADP
ftr-475	1177	13	the	the	DET
ftr-475	1177	14	purchase	purchase	NOUN
ftr-475	1177	15	could	could	AUX
ftr-475	1177	16	be	be	AUX
ftr-475	1177	17	capitalized	capitalize	VERB
ftr-475	1177	18	in	in	ADP
ftr-475	1177	19	basis	basis	NOUN
ftr-475	1177	20	.	.	PUNCT
ftr-475	1178	1	the	the	DET
ftr-475	1178	2	court	court	NOUN
ftr-475	1178	3	,	,	PUNCT
ftr-475	1178	4	however	however	ADV
ftr-475	1178	5	,	,	PUNCT
ftr-475	1178	6	reasoned	reason	VERB
ftr-475	1178	7	in	in	ADP
ftr-475	1178	8	part	part	NOUN
ftr-475	1178	9	that	that	SCONJ
ftr-475	1178	10	the	the	DET
ftr-475	1178	11	seller	seller	NOUN
ftr-475	1178	12	could	could	AUX
ftr-475	1178	13	not	not	PART
ftr-475	1178	14	have	have	AUX
ftr-475	1178	15	reasonably	reasonably	ADV
ftr-475	1178	16	factored	factor	VERB
ftr-475	1178	17	such	such	ADJ
ftr-475	1178	18	taxes	taxis	NOUN
ftr-475	1178	19	into	into	ADP
ftr-475	1178	20	the	the	DET
ftr-475	1178	21	sales	sale	NOUN
ftr-475	1178	22	price	price	NOUN
ftr-475	1178	23	-	-	PUNCT
ftr-475	1178	24	a	a	DET
ftr-475	1178	25	rationale	rationale	NOUN
ftr-475	1178	26	which	which	PRON
ftr-475	1178	27	would	would	AUX
ftr-475	1178	28	not	not	PART
ftr-475	1178	29	apply	apply	VERB
ftr-475	1178	30	in	in	ADP
ftr-475	1178	31	the	the	DET
ftr-475	1178	32	case	case	NOUN
ftr-475	1178	33	of	of	ADP
ftr-475	1178	34	a	a	DET
ftr-475	1178	35	seller	seller	NOUN
ftr-475	1178	36	of	of	ADP
ftr-475	1178	37	a	a	DET
ftr-475	1178	38	residual	residual	ADJ
ftr-475	1178	39	interest	interest	NOUN
ftr-475	1178	40	.	.	PUNCT
ftr-475	1179	1	162	162	NUM
ftr-475	1179	2	.	.	PUNCT
ftr-475	1180	1	even	even	ADV
ftr-475	1180	2	if	if	SCONJ
ftr-475	1180	3	one	one	NUM
ftr-475	1180	4	were	be	AUX
ftr-475	1180	5	to	to	PART
ftr-475	1180	6	adopt	adopt	VERB
ftr-475	1180	7	a	a	DET
ftr-475	1180	8	view	view	NOUN
ftr-475	1180	9	that	that	SCONJ
ftr-475	1180	10	the	the	DET
ftr-475	1180	11	purchase	purchase	NOUN
ftr-475	1180	12	of	of	ADP
ftr-475	1180	13	a	a	DET
ftr-475	1180	14	residual	residual	ADJ
ftr-475	1180	15	interest	interest	NOUN
ftr-475	1180	16	accompanied	accompany	VERB
ftr-475	1180	17	by	by	ADP
ftr-475	1180	18	an	an	DET
ftr-475	1180	19	up	up	ADJ
ftr-475	1180	20	-	-	PUNCT
ftr-475	1180	21	front	front	NOUN
ftr-475	1180	22	payment	payment	NOUN
ftr-475	1180	23	should	should	AUX
ftr-475	1180	24	be	be	AUX
ftr-475	1180	25	treated	treat	VERB
ftr-475	1180	26	for	for	ADP
ftr-475	1180	27	tax	tax	NOUN
ftr-475	1180	28	purposes	purpose	NOUN
ftr-475	1180	29	as	as	ADP
ftr-475	1180	30	,	,	PUNCT
ftr-475	1180	31	in	in	ADP
ftr-475	1180	32	some	some	DET
ftr-475	1180	33	sense	sense	NOUN
ftr-475	1180	34	,	,	PUNCT
ftr-475	1180	35	the	the	DET
ftr-475	1180	36	acquisition	acquisition	NOUN
ftr-475	1180	37	of	of	ADP
ftr-475	1180	38	property	property	NOUN
ftr-475	1180	39	burdened	burden	VERB
ftr-475	1180	40	by	by	ADP
ftr-475	1180	41	a	a	DET
ftr-475	1180	42	liability	liability	NOUN
ftr-475	1180	43	,	,	PUNCT
ftr-475	1180	44	it	it	PRON
ftr-475	1180	45	is	be	AUX
ftr-475	1180	46	unclear	unclear	ADJ
ftr-475	1180	47	whether	whether	SCONJ
ftr-475	1180	48	under	under	ADP
ftr-475	1180	49	the	the	DET
ftr-475	1180	50	existing	exist	VERB
ftr-475	1180	51	authorities	authority	NOUN
ftr-475	1180	52	the	the	DET
ftr-475	1180	53	liability	liability	NOUN
ftr-475	1180	54	at	at	ADP
ftr-475	1180	55	issue	issue	NOUN
ftr-475	1180	56	could	could	AUX
ftr-475	1180	57	be	be	AUX
ftr-475	1180	58	taken	take	VERB
ftr-475	1180	59	into	into	ADP
ftr-475	1180	60	account	account	NOUN
ftr-475	1180	61	for	for	ADP
ftr-475	1180	62	basis	basis	NOUN
ftr-475	1180	63	purposes	purpose	NOUN
ftr-475	1180	64	.	.	PUNCT
ftr-475	1181	1	it	it	PRON
ftr-475	1181	2	can	can	AUX
ftr-475	1181	3	be	be	AUX
ftr-475	1181	4	argued	argue	VERB
ftr-475	1181	5	that	that	SCONJ
ftr-475	1181	6	the	the	DET
ftr-475	1181	7	liability	liability	NOUN
ftr-475	1181	8	at	at	ADP
ftr-475	1181	9	issue	issue	NOUN
ftr-475	1181	10	is	be	AUX
ftr-475	1181	11	a	a	DET
ftr-475	1181	12	contingent	contingent	ADJ
ftr-475	1181	13	one	one	NUM
ftr-475	1181	14	,	,	PUNCT
ftr-475	1181	15	and	and	CCONJ
ftr-475	1181	16	that	that	SCONJ
ftr-475	1181	17	the	the	DET
ftr-475	1181	18	buyer	buyer	NOUN
ftr-475	1181	19	should	should	AUX
ftr-475	1181	20	capitalize	capitalize	VERB
ftr-475	1181	21	such	such	DET
ftr-475	1181	22	a	a	DET
ftr-475	1181	23	liability	liability	NOUN
ftr-475	1181	24	only	only	ADV
ftr-475	1181	25	as	as	ADP
ftr-475	1181	26	and	and	CCONJ
ftr-475	1181	27	when	when	SCONJ
ftr-475	1181	28	it	it	PRON
ftr-475	1181	29	becomes	becomes	AUX
ftr-475	1181	30	fixed	fix	VERB
ftr-475	1181	31	.	.	PUNCT
ftr-475	1182	1	see	see	VERB
ftr-475	1182	2	,	,	PUNCT
ftr-475	1182	3	e.g.	e.g.	ADV
ftr-475	1182	4	,	,	PUNCT
ftr-475	1182	5	temp	temp	NOUN
ftr-475	1182	6	.	.	PUNCT
ftr-475	1183	1	regs	regs	PROPN
ftr-475	1183	2	.	.	PUNCT
ftr-475	1184	1	§	§	PROPN
ftr-475	1184	2	1.338(b)-3(c)(1	1.338(b)-3(c)(1	NUM
ftr-475	1184	3	)	)	PUNCT
ftr-475	1184	4	;	;	PUNCT
ftr-475	1184	5	david	david	PROPN
ftr-475	1184	6	r.	r.	PROPN
ftr-475	1184	7	webb	webb	PROPN
ftr-475	1184	8	co.	co.	PROPN
ftr-475	1184	9	v.	v.	PROPN
ftr-475	1184	10	commissioner	commissioner	PROPN
ftr-475	1184	11	,	,	PUNCT
ftr-475	1184	12	77	77	NUM
ftr-475	1184	13	t.c	t.c	PROPN
ftr-475	1184	14	.	.	PROPN
ftr-475	1184	15	1134	1134	NUM
ftr-475	1184	16	,	,	PUNCT
ftr-475	1184	17	1137	1137	NUM
ftr-475	1184	18	(	(	PUNCT
ftr-475	1184	19	1981	1981	NUM
ftr-475	1184	20	)	)	PUNCT
ftr-475	1184	21	;	;	PUNCT
ftr-475	1184	22	rev	rev	PROPN
ftr-475	1184	23	.	.	PROPN
ftr-475	1185	1	rul	rul	NOUN
ftr-475	1185	2	.	.	PUNCT
ftr-475	1186	1	55	55	NUM
ftr-475	1186	2	-	-	SYM
ftr-475	1186	3	675	675	NUM
ftr-475	1186	4	,	,	PUNCT
ftr-475	1186	5	1955	1955	NUM
ftr-475	1186	6	-	-	SYM
ftr-475	1186	7	2	2	NUM
ftr-475	1186	8	c.b	c.b	PROPN
ftr-475	1186	9	.	.	PROPN
ftr-475	1186	10	567	567	NUM
ftr-475	1186	11	;	;	PUNCT
ftr-475	1186	12	keyes	keyes	PROPN
ftr-475	1186	13	,	,	PUNCT
ftr-475	1186	14	supra	supra	PROPN
ftr-475	1186	15	note	note	PROPN
ftr-475	1186	16	135	135	NUM
ftr-475	1186	17	,	,	PUNCT
ftr-475	1186	18	at	at	ADP
ftr-475	1186	19	§	§	PROPN
ftr-475	1186	20	21.04[2][b][i	21.04[2][b][i	NUM
ftr-475	1186	21	]	]	PUNCT
ftr-475	1186	22	.	.	PUNCT
ftr-475	1187	1	this	this	DET
ftr-475	1187	2	latter	latter	ADJ
ftr-475	1187	3	point	point	NOUN
ftr-475	1187	4	,	,	PUNCT
ftr-475	1187	5	however	however	ADV
ftr-475	1187	6	,	,	PUNCT
ftr-475	1187	7	is	be	AUX
ftr-475	1187	8	not	not	PART
ftr-475	1187	9	entirely	entirely	ADV
ftr-475	1187	10	persuasive	persuasive	ADJ
ftr-475	1187	11	,	,	PUNCT
ftr-475	1187	12	since	since	SCONJ
ftr-475	1187	13	the	the	DET
ftr-475	1187	14	existence	existence	NOUN
ftr-475	1187	15	of	of	ADP
ftr-475	1187	16	the	the	DET
ftr-475	1187	17	up	up	ADJ
ftr-475	1187	18	-	-	PUNCT
ftr-475	1187	19	front	front	NOUN
ftr-475	1187	20	payment	payment	NOUN
ftr-475	1187	21	in	in	ADP
ftr-475	1187	22	some	some	DET
ftr-475	1187	23	sense	sense	NOUN
ftr-475	1187	24	demonstrates	demonstrate	VERB
ftr-475	1187	25	that	that	SCONJ
ftr-475	1187	26	the	the	DET
ftr-475	1187	27	amount	amount	NOUN
ftr-475	1187	28	of	of	ADP
ftr-475	1187	29	the	the	DET
ftr-475	1187	30	net	net	ADJ
ftr-475	1187	31	liability	liability	NOUN
ftr-475	1187	32	being	be	AUX
ftr-475	1187	33	assumed	assume	VERB
ftr-475	1187	34	is	be	AUX
ftr-475	1187	35	capable	capable	ADJ
ftr-475	1187	36	of	of	ADP
ftr-475	1187	37	present	present	ADJ
ftr-475	1187	38	valuation	valuation	NOUN
ftr-475	1187	39	and	and	CCONJ
ftr-475	1187	40	therefore	therefore	ADV
ftr-475	1187	41	should	should	AUX
ftr-475	1187	42	not	not	PART
ftr-475	1187	43	be	be	AUX
ftr-475	1187	44	viewed	view	VERB
ftr-475	1187	45	as	as	ADP
ftr-475	1187	46	an	an	DET
ftr-475	1187	47	excluded	exclude	VERB
ftr-475	1187	48	contingent	contingent	ADJ
ftr-475	1187	49	liability	liability	NOUN
ftr-475	1187	50	.	.	PUNCT
ftr-475	1188	1	this	this	PRON
ftr-475	1188	2	is	be	AUX
ftr-475	1188	3	further	far	ADV
ftr-475	1188	4	bolstered	bolster	VERB
ftr-475	1188	5	by	by	ADP
ftr-475	1188	6	the	the	DET
ftr-475	1188	7	existence	existence	NOUN
ftr-475	1188	8	of	of	ADP
ftr-475	1188	9	the	the	DET
ftr-475	1188	10	excise	excise	NOUN
ftr-475	1188	11	tax	tax	NOUN
ftr-475	1188	12	imposed	impose	VERB
ftr-475	1188	13	on	on	ADP
ftr-475	1188	14	a	a	DET
ftr-475	1188	15	transferor	transferor	NOUN
ftr-475	1188	16	for	for	ADP
ftr-475	1188	17	a	a	DET
ftr-475	1188	18	transfer	transfer	NOUN
ftr-475	1188	19	of	of	ADP
ftr-475	1188	20	a	a	DET
ftr-475	1188	21	residual	residual	ADJ
ftr-475	1188	22	interest	interest	NOUN
ftr-475	1188	23	to	to	ADP
ftr-475	1188	24	a	a	DET
ftr-475	1188	25	disqualified	disqualified	ADJ
ftr-475	1188	26	organization	organization	NOUN
ftr-475	1188	27	.	.	PUNCT
ftr-475	1189	1	that	that	DET
ftr-475	1189	2	tax	tax	NOUN
ftr-475	1189	3	is	be	AUX
ftr-475	1189	4	imposed	impose	VERB
ftr-475	1189	5	on	on	ADP
ftr-475	1189	6	future	future	ADJ
ftr-475	1189	7	excess	excess	ADJ
ftr-475	1189	8	inclusion	inclusion	NOUN
ftr-475	1189	9	amounts	amount	NOUN
ftr-475	1189	10	and	and	CCONJ
ftr-475	1189	11	thus	thus	ADV
ftr-475	1189	12	evidences	evidence	VERB
ftr-475	1189	13	a	a	DET
ftr-475	1189	14	conclusion	conclusion	NOUN
ftr-475	1189	15	that	that	SCONJ
ftr-475	1189	16	such	such	ADJ
ftr-475	1189	17	liabilities	liability	NOUN
ftr-475	1189	18	can	can	AUX
ftr-475	1189	19	be	be	AUX
ftr-475	1189	20	presently	presently	ADV
ftr-475	1189	21	valued	value	VERB
ftr-475	1189	22	for	for	ADP
ftr-475	1189	23	tax	tax	NOUN
ftr-475	1189	24	purposes	purpose	NOUN
ftr-475	1189	25	.	.	PUNCT
ftr-475	1190	1	irc	irc	PROPN
ftr-475	1190	2	§	§	PROPN
ftr-475	1190	3	860e(e)(2	860e(e)(2	NUM
ftr-475	1190	4	)	)	PUNCT
ftr-475	1190	5	;	;	PUNCT
ftr-475	1190	6	regs	reg	NOUN
ftr-475	1190	7	.	.	PUNCT
ftr-475	1191	1	§	§	PROPN
ftr-475	1191	2	1.860e-2(b)(3	1.860e-2(b)(3	NUM
ftr-475	1191	3	)	)	PUNCT
ftr-475	1191	4	,	,	PUNCT
ftr-475	1191	5	(	(	PUNCT
ftr-475	1191	6	4	4	NUM
ftr-475	1191	7	)	)	PUNCT
ftr-475	1192	1	;	;	PUNCT
ftr-475	1192	2	see	see	VERB
ftr-475	1192	3	also	also	ADV
ftr-475	1192	4	the	the	DET
ftr-475	1192	5	discussion	discussion	NOUN
ftr-475	1192	6	infra	infra	VERB
ftr-475	1192	7	part	part	NOUN
ftr-475	1192	8	vii.e.2	vii.e.2	ADJ
ftr-475	1192	9	.	.	PUNCT
ftr-475	1193	1	recent	recent	ADJ
ftr-475	1193	2	caselaw	caselaw	NOUN
ftr-475	1193	3	has	have	AUX
ftr-475	1193	4	also	also	ADV
ftr-475	1193	5	evidenced	evidence	VERB
ftr-475	1193	6	a	a	DET
ftr-475	1193	7	broadened	broadened	ADJ
ftr-475	1193	8	view	view	NOUN
ftr-475	1193	9	of	of	ADP
ftr-475	1193	10	when	when	SCONJ
ftr-475	1193	11	contingent	contingent	ADJ
ftr-475	1193	12	liabilities	liability	NOUN
ftr-475	1193	13	may	may	AUX
ftr-475	1193	14	be	be	AUX
ftr-475	1193	15	includible	includible	ADJ
ftr-475	1193	16	in	in	ADP
ftr-475	1193	17	basis	basis	NOUN
ftr-475	1193	18	.	.	PUNCT
ftr-475	1194	1	see	see	VERB
ftr-475	1194	2	transamerica	transamerica	PROPN
ftr-475	1194	3	corp	corp	PROPN
ftr-475	1194	4	.	.	PROPN
ftr-475	1194	5	v.	v.	PROPN
ftr-475	1194	6	u.s	u.s	PROPN
ftr-475	1194	7	.	.	PROPN
ftr-475	1194	8	,	,	PUNCT
ftr-475	1194	9	999	999	NUM
ftr-475	1194	10	f.2d	f.2d	NOUN
ftr-475	1194	11	1362	1362	NUM
ftr-475	1194	12	(	(	PUNCT
ftr-475	1194	13	9th	9th	ADJ
ftr-475	1194	14	cir	cir	NOUN
ftr-475	1194	15	.	.	PUNCT
ftr-475	1194	16	1993	1993	NUM
ftr-475	1194	17	)	)	PUNCT
ftr-475	1194	18	.	.	PUNCT
ftr-475	1195	1	[	[	X
ftr-475	1195	2	vol	vol	NOUN
ftr-475	1195	3	.	.	NOUN
ftr-475	1195	4	2:4	2:4	NUM
ftr-475	1195	5	tax	tax	NOUN
ftr-475	1195	6	aspects	aspect	NOUN
ftr-475	1195	7	of	of	ADP
ftr-475	1195	8	remic	remic	ADJ
ftr-475	1195	9	residual	residual	ADJ
ftr-475	1195	10	interests	interest	NOUN
ftr-475	1195	11	basis	basis	NOUN
ftr-475	1195	12	affects	affect	VERB
ftr-475	1195	13	the	the	DET
ftr-475	1195	14	economics	economic	NOUN
ftr-475	1195	15	of	of	ADP
ftr-475	1195	16	the	the	DET
ftr-475	1195	17	residual	residual	ADJ
ftr-475	1195	18	interest	interest	NOUN
ftr-475	1195	19	,	,	PUNCT
ftr-475	1195	20	since	since	SCONJ
ftr-475	1195	21	this	this	DET
ftr-475	1195	22	"	"	PUNCT
ftr-475	1195	23	extra	extra	ADJ
ftr-475	1195	24	"	"	PUNCT
ftr-475	1195	25	basis	basis	NOUN
ftr-475	1195	26	will	will	AUX
ftr-475	1195	27	affect	affect	VERB
ftr-475	1195	28	the	the	DET
ftr-475	1195	29	amount	amount	NOUN
ftr-475	1195	30	of	of	ADP
ftr-475	1195	31	remic	remic	ADJ
ftr-475	1195	32	losses	loss	NOUN
ftr-475	1195	33	that	that	PRON
ftr-475	1195	34	the	the	DET
ftr-475	1195	35	holder	holder	NOUN
ftr-475	1195	36	may	may	AUX
ftr-475	1195	37	take	take	VERB
ftr-475	1195	38	into	into	ADP
ftr-475	1195	39	account	account	NOUN
ftr-475	1195	40	(	(	PUNCT
ftr-475	1195	41	as	as	ADV
ftr-475	1195	42	well	well	ADV
ftr-475	1195	43	as	as	ADP
ftr-475	1195	44	the	the	DET
ftr-475	1195	45	amount	amount	NOUN
ftr-475	1195	46	of	of	ADP
ftr-475	1195	47	gain	gain	NOUN
ftr-475	1195	48	,	,	PUNCT
ftr-475	1195	49	if	if	SCONJ
ftr-475	1195	50	any	any	PRON
ftr-475	1195	51	,	,	PUNCT
ftr-475	1195	52	the	the	DET
ftr-475	1195	53	holder	holder	NOUN
ftr-475	1195	54	would	would	AUX
ftr-475	1195	55	recognize	recognize	VERB
ftr-475	1195	56	upon	upon	SCONJ
ftr-475	1195	57	distributions	distribution	NOUN
ftr-475	1195	58	from	from	ADP
ftr-475	1195	59	the	the	DET
ftr-475	1195	60	remic	remic	NOUN
ftr-475	1195	61	)	)	PUNCT
ftr-475	1195	62	,	,	PUNCT
ftr-475	1195	63	not	not	PART
ftr-475	1195	64	to	to	ADP
ftr-475	1195	65	the	the	DET
ftr-475	1195	66	mention	mention	NOUN
ftr-475	1195	67	the	the	DET
ftr-475	1195	68	gain	gain	NOUN
ftr-475	1195	69	or	or	CCONJ
ftr-475	1195	70	loss	loss	VERB
ftr-475	1195	71	the	the	DET
ftr-475	1195	72	holder	holder	NOUN
ftr-475	1195	73	would	would	AUX
ftr-475	1195	74	recognize	recognize	VERB
ftr-475	1195	75	if	if	SCONJ
ftr-475	1195	76	it	it	PRON
ftr-475	1195	77	sells	sell	VERB
ftr-475	1195	78	the	the	DET
ftr-475	1195	79	residual	residual	ADJ
ftr-475	1195	80	interest	interest	NOUN
ftr-475	1195	81	.	.	PUNCT
ftr-475	1196	1	'63	'63	PROPN
ftr-475	1196	2	implementing	implement	VERB
ftr-475	1196	3	a	a	DET
ftr-475	1196	4	negative	negative	ADJ
ftr-475	1196	5	basis	basis	NOUN
ftr-475	1196	6	approach	approach	NOUN
ftr-475	1196	7	,	,	PUNCT
ftr-475	1196	8	however	however	ADV
ftr-475	1196	9	,	,	PUNCT
ftr-475	1196	10	is	be	AUX
ftr-475	1196	11	complicated	complicate	VERB
ftr-475	1196	12	by	by	ADP
ftr-475	1196	13	the	the	DET
ftr-475	1196	14	fact	fact	NOUN
ftr-475	1196	15	that	that	SCONJ
ftr-475	1196	16	the	the	DET
ftr-475	1196	17	code	code	NOUN
ftr-475	1196	18	and	and	CCONJ
ftr-475	1196	19	the	the	DET
ftr-475	1196	20	service	service	NOUN
ftr-475	1196	21	have	have	AUX
ftr-475	1196	22	an	an	DET
ftr-475	1196	23	aversion	aversion	NOUN
ftr-475	1196	24	to	to	ADP
ftr-475	1196	25	the	the	DET
ftr-475	1196	26	notion	notion	NOUN
ftr-475	1196	27	of	of	ADP
ftr-475	1196	28	negative	negative	ADJ
ftr-475	1196	29	basis	basis	NOUN
ftr-475	1196	30	.	.	PUNCT
ftr-475	1197	1	section	section	NOUN
ftr-475	1197	2	860c(d)(2	860c(d)(2	NOUN
ftr-475	1197	3	)	)	PUNCT
ftr-475	1197	4	provides	provide	VERB
ftr-475	1197	5	that	that	SCONJ
ftr-475	1197	6	a	a	DET
ftr-475	1197	7	holder	holder	NOUN
ftr-475	1197	8	's	's	PART
ftr-475	1197	9	basis	basis	NOUN
ftr-475	1197	10	in	in	ADP
ftr-475	1197	11	a	a	DET
ftr-475	1197	12	residual	residual	ADJ
ftr-475	1197	13	interest	interest	NOUN
ftr-475	1197	14	may	may	AUX
ftr-475	1197	15	not	not	PART
ftr-475	1197	16	be	be	AUX
ftr-475	1197	17	decreased	decrease	VERB
ftr-475	1197	18	below	below	ADP
ftr-475	1197	19	zero	zero	NUM
ftr-475	1197	20	,	,	PUNCT
ftr-475	1197	21	suggesting	suggest	VERB
ftr-475	1197	22	that	that	SCONJ
ftr-475	1197	23	a	a	DET
ftr-475	1197	24	holder	holder	NOUN
ftr-475	1197	25	can	can	AUX
ftr-475	1197	26	not	not	PART
ftr-475	1197	27	take	take	VERB
ftr-475	1197	28	a	a	DET
ftr-475	1197	29	cost	cost	NOUN
ftr-475	1197	30	basis	basis	NOUN
ftr-475	1197	31	in	in	ADP
ftr-475	1197	32	a	a	DET
ftr-475	1197	33	residual	residual	ADJ
ftr-475	1197	34	interest	interest	NOUN
ftr-475	1197	35	that	that	PRON
ftr-475	1197	36	is	be	AUX
ftr-475	1197	37	less	less	ADJ
ftr-475	1197	38	than	than	ADP
ftr-475	1197	39	zero	zero	NUM
ftr-475	1197	40	.	.	PUNCT
ftr-475	1198	1	and	and	CCONJ
ftr-475	1198	2	this	this	PRON
ftr-475	1198	3	is	be	AUX
ftr-475	1198	4	in	in	ADP
ftr-475	1198	5	fact	fact	NOUN
ftr-475	1198	6	the	the	DET
ftr-475	1198	7	view	view	NOUN
ftr-475	1198	8	of	of	ADP
ftr-475	1198	9	the	the	DET
ftr-475	1198	10	service	service	NOUN
ftr-475	1198	11	,	,	PUNCT
ftr-475	1198	12	as	as	SCONJ
ftr-475	1198	13	expressed	express	VERB
ftr-475	1198	14	in	in	ADP
ftr-475	1198	15	the	the	DET
ftr-475	1198	16	preamble	preamble	NOUN
ftr-475	1198	17	to	to	ADP
ftr-475	1198	18	the	the	DET
ftr-475	1198	19	1991	1991	NUM
ftr-475	1198	20	proposed	propose	VERB
ftr-475	1198	21	remic	remic	NOUN
ftr-475	1198	22	regulations	regulation	NOUN
ftr-475	1198	23	,	,	PUNCT
ftr-475	1198	24	in	in	ADP
ftr-475	1198	25	which	which	PRON
ftr-475	1198	26	the	the	DET
ftr-475	1198	27	service	service	NOUN
ftr-475	1198	28	states	state	VERB
ftr-475	1198	29	that	that	SCONJ
ftr-475	1198	30	existing	exist	VERB
ftr-475	1198	31	tax	tax	NOUN
ftr-475	1198	32	rules	rule	NOUN
ftr-475	1198	33	do	do	AUX
ftr-475	1198	34	not	not	PART
ftr-475	1198	35	accommodate	accommodate	VERB
ftr-475	1198	36	residual	residual	ADJ
ftr-475	1198	37	interests	interest	NOUN
ftr-475	1198	38	with	with	ADP
ftr-475	1198	39	a	a	DET
ftr-475	1198	40	negative	negative	ADJ
ftr-475	1198	41	basis	basis	NOUN
ftr-475	1198	42	and	and	CCONJ
ftr-475	1198	43	a	a	DET
ftr-475	1198	44	negative	negative	ADJ
ftr-475	1198	45	issue	issue	NOUN
ftr-475	1198	46	price.164	price.164	NOUN
ftr-475	1198	47	yet	yet	ADV
ftr-475	1198	48	,	,	PUNCT
ftr-475	1198	49	while	while	SCONJ
ftr-475	1198	50	it	it	PRON
ftr-475	1198	51	is	be	AUX
ftr-475	1198	52	true	true	ADJ
ftr-475	1198	53	that	that	SCONJ
ftr-475	1198	54	the	the	DET
ftr-475	1198	55	code	code	NOUN
ftr-475	1198	56	does	do	AUX
ftr-475	1198	57	prohibit	prohibit	VERB
ftr-475	1198	58	negative	negative	ADJ
ftr-475	1198	59	basis	basis	NOUN
ftr-475	1198	60	in	in	ADP
ftr-475	1198	61	many	many	ADJ
ftr-475	1198	62	contexts,165	contexts,165	ADP
ftr-475	1198	63	negative	negative	ADJ
ftr-475	1198	64	basis	basis	NOUN
ftr-475	1198	65	exists	exist	VERB
ftr-475	1198	66	in	in	ADP
ftr-475	1198	67	other	other	ADJ
ftr-475	1198	68	contexts	contexts	NOUN
ftr-475	1198	69	,	,	PUNCT
ftr-475	1198	70	such	such	ADJ
ftr-475	1198	71	as	as	ADP
ftr-475	1198	72	in	in	ADP
ftr-475	1198	73	the	the	DET
ftr-475	1198	74	case	case	NOUN
ftr-475	1198	75	of	of	ADP
ftr-475	1198	76	stock	stock	NOUN
ftr-475	1198	77	of	of	ADP
ftr-475	1198	78	consolidated	consolidated	ADJ
ftr-475	1198	79	group	group	NOUN
ftr-475	1198	80	members	member	NOUN
ftr-475	1198	81	(	(	PUNCT
ftr-475	1198	82	i.e.	i.e.	X
ftr-475	1198	83	,	,	PUNCT
ftr-475	1198	84	excess	excess	ADJ
ftr-475	1198	85	loss	loss	NOUN
ftr-475	1198	86	accounts).166	accounts).166	NOUN
ftr-475	1198	87	thus	thus	ADV
ftr-475	1198	88	,	,	PUNCT
ftr-475	1198	89	the	the	DET
ftr-475	1198	90	question	question	NOUN
ftr-475	1198	91	is	be	AUX
ftr-475	1198	92	really	really	ADV
ftr-475	1198	93	which	which	PRON
ftr-475	1198	94	"	"	PUNCT
ftr-475	1198	95	existing	exist	VERB
ftr-475	1198	96	tax	tax	NOUN
ftr-475	1198	97	concepts	concept	NOUN
ftr-475	1198	98	"	"	PUNCT
ftr-475	1198	99	are	be	AUX
ftr-475	1198	100	most	most	ADV
ftr-475	1198	101	appropriate	appropriate	ADJ
ftr-475	1198	102	in	in	ADP
ftr-475	1198	103	the	the	DET
ftr-475	1198	104	remic	remic	ADJ
ftr-475	1198	105	context	context	NOUN
ftr-475	1198	106	.	.	PUNCT
ftr-475	1199	1	the	the	DET
ftr-475	1199	2	need	need	NOUN
ftr-475	1199	3	to	to	PART
ftr-475	1199	4	confront	confront	VERB
ftr-475	1199	5	the	the	DET
ftr-475	1199	6	negative	negative	ADJ
ftr-475	1199	7	basis	basis	NOUN
ftr-475	1199	8	issue	issue	NOUN
ftr-475	1199	9	is	be	AUX
ftr-475	1199	10	avoided	avoid	VERB
ftr-475	1199	11	,	,	PUNCT
ftr-475	1199	12	of	of	ADP
ftr-475	1199	13	course	course	NOUN
ftr-475	1199	14	,	,	PUNCT
ftr-475	1199	15	if	if	SCONJ
ftr-475	1199	16	an	an	DET
ftr-475	1199	17	up	up	ADP
ftr-475	1199	18	-	-	PUNCT
ftr-475	1199	19	front	front	NOUN
ftr-475	1199	20	payment	payment	NOUN
ftr-475	1199	21	is	be	AUX
ftr-475	1199	22	treated	treat	VERB
ftr-475	1199	23	as	as	ADP
ftr-475	1199	24	includible	includible	NOUN
ftr-475	1199	25	in	in	ADP
ftr-475	1199	26	gross	gross	ADJ
ftr-475	1199	27	in	in	ADP
ftr-475	1199	28	full	full	ADJ
ftr-475	1199	29	upon	upon	SCONJ
ftr-475	1199	30	receipt	receipt	NOUN
ftr-475	1199	31	.	.	PUNCT
ftr-475	1200	1	in	in	ADP
ftr-475	1200	2	this	this	DET
ftr-475	1200	3	case	case	NOUN
ftr-475	1200	4	,	,	PUNCT
ftr-475	1200	5	the	the	DET
ftr-475	1200	6	basis	basis	NOUN
ftr-475	1200	7	of	of	ADP
ftr-475	1200	8	the	the	DET
ftr-475	1200	9	residual	residual	ADJ
ftr-475	1200	10	interest	interest	NOUN
ftr-475	1200	11	should	should	AUX
ftr-475	1200	12	appropriately	appropriately	ADV
ftr-475	1200	13	equal	equal	ADJ
ftr-475	1200	14	zero	zero	NUM
ftr-475	1200	15	.	.	PUNCT
ftr-475	1201	1	for	for	ADP
ftr-475	1201	2	example	example	NOUN
ftr-475	1201	3	,	,	PUNCT
ftr-475	1201	4	if	if	SCONJ
ftr-475	1201	5	x	x	PRON
ftr-475	1201	6	acquires	acquire	VERB
ftr-475	1201	7	a	a	DET
ftr-475	1201	8	noneconomic	noneconomic	ADJ
ftr-475	1201	9	residual	residual	ADJ
ftr-475	1201	10	interest	interest	NOUN
ftr-475	1201	11	and	and	CCONJ
ftr-475	1201	12	receives	receive	VERB
ftr-475	1201	13	an	an	DET
ftr-475	1201	14	up	up	ADJ
ftr-475	1201	15	-	-	PUNCT
ftr-475	1201	16	front	front	NOUN
ftr-475	1201	17	payment	payment	NOUN
ftr-475	1201	18	of	of	ADP
ftr-475	1201	19	$	$	SYM
ftr-475	1201	20	1,000	1,000	NUM
ftr-475	1201	21	,	,	PUNCT
ftr-475	1201	22	which	which	PRON
ftr-475	1201	23	it	it	PRON
ftr-475	1201	24	recognized	recognize	VERB
ftr-475	1201	25	immediately	immediately	ADV
ftr-475	1201	26	,	,	PUNCT
ftr-475	1201	27	basic	basic	ADJ
ftr-475	1201	28	tax	tax	NOUN
ftr-475	1201	29	concepts	concept	NOUN
ftr-475	1201	30	would	would	AUX
ftr-475	1201	31	hold	hold	VERB
ftr-475	1201	32	that	that	SCONJ
ftr-475	1201	33	x	x	PUNCT
ftr-475	1201	34	computes	compute	VERB
ftr-475	1201	35	its	its	PRON
ftr-475	1201	36	basis	basis	NOUN
ftr-475	1201	37	as	as	ADP
ftr-475	1201	38	the	the	DET
ftr-475	1201	39	amount	amount	NOUN
ftr-475	1201	40	paid	pay	VERB
ftr-475	1201	41	(	(	PUNCT
ftr-475	1201	42	-$1,000	-$1,000	PROPN
ftr-475	1201	43	)	)	PUNCT
ftr-475	1201	44	163	163	NUM
ftr-475	1201	45	.	.	PUNCT
ftr-475	1202	1	this	this	DET
ftr-475	1202	2	point	point	NOUN
ftr-475	1202	3	is	be	AUX
ftr-475	1202	4	recognized	recognize	VERB
ftr-475	1202	5	by	by	ADP
ftr-475	1202	6	the	the	DET
ftr-475	1202	7	new	new	PROPN
ftr-475	1202	8	york	york	PROPN
ftr-475	1202	9	bar	bar	PROPN
ftr-475	1202	10	association	association	PROPN
ftr-475	1202	11	tax	tax	NOUN
ftr-475	1202	12	section	section	NOUN
ftr-475	1202	13	,	,	PUNCT
ftr-475	1202	14	supra	supra	PROPN
ftr-475	1202	15	note	note	NOUN
ftr-475	1202	16	136	136	NUM
ftr-475	1202	17	,	,	PUNCT
ftr-475	1202	18	at	at	ADP
ftr-475	1202	19	12	12	NUM
ftr-475	1202	20	-	-	SYM
ftr-475	1202	21	14	14	NUM
ftr-475	1202	22	.	.	PUNCT
ftr-475	1203	1	the	the	DET
ftr-475	1203	2	bar	bar	NOUN
ftr-475	1203	3	suggests	suggest	VERB
ftr-475	1203	4	that	that	SCONJ
ftr-475	1203	5	in	in	ADP
ftr-475	1203	6	the	the	DET
ftr-475	1203	7	name	name	NOUN
ftr-475	1203	8	of	of	ADP
ftr-475	1203	9	rough	rough	ADJ
ftr-475	1203	10	justice	justice	NOUN
ftr-475	1203	11	perhaps	perhaps	ADV
ftr-475	1203	12	the	the	DET
ftr-475	1203	13	service	service	NOUN
ftr-475	1203	14	may	may	AUX
ftr-475	1203	15	want	want	VERB
ftr-475	1203	16	to	to	PART
ftr-475	1203	17	ignore	ignore	VERB
ftr-475	1203	18	the	the	DET
ftr-475	1203	19	issue	issue	NOUN
ftr-475	1203	20	.	.	PUNCT
ftr-475	1204	1	but	but	CCONJ
ftr-475	1204	2	why	why	SCONJ
ftr-475	1204	3	not	not	PART
ftr-475	1204	4	just	just	ADV
ftr-475	1204	5	get	get	VERB
ftr-475	1204	6	the	the	DET
ftr-475	1204	7	answer	answer	NOUN
ftr-475	1204	8	right	right	NOUN
ftr-475	1204	9	.	.	PUNCT
ftr-475	1205	1	it	it	PRON
ftr-475	1205	2	is	be	AUX
ftr-475	1205	3	not	not	PART
ftr-475	1205	4	that	that	ADV
ftr-475	1205	5	difficult	difficult	ADJ
ftr-475	1205	6	an	an	DET
ftr-475	1205	7	issue	issue	NOUN
ftr-475	1205	8	and	and	CCONJ
ftr-475	1205	9	the	the	DET
ftr-475	1205	10	necessary	necessary	ADJ
ftr-475	1205	11	rules	rule	NOUN
ftr-475	1205	12	for	for	ADP
ftr-475	1205	13	implementing	implement	VERB
ftr-475	1205	14	a	a	DET
ftr-475	1205	15	negative	negative	ADJ
ftr-475	1205	16	basis	basis	NOUN
ftr-475	1205	17	system	system	NOUN
ftr-475	1205	18	would	would	AUX
ftr-475	1205	19	not	not	PART
ftr-475	1205	20	have	have	VERB
ftr-475	1205	21	to	to	PART
ftr-475	1205	22	be	be	AUX
ftr-475	1205	23	that	that	DET
ftr-475	1205	24	complex	complex	ADJ
ftr-475	1205	25	.	.	PUNCT
ftr-475	1205	26	164	164	NUM
ftr-475	1205	27	.	.	PUNCT
ftr-475	1206	1	see	see	VERB
ftr-475	1206	2	56	56	NUM
ftr-475	1206	3	fed	feed	VERB
ftr-475	1206	4	.	.	PUNCT
ftr-475	1207	1	reg	reg	PROPN
ftr-475	1207	2	.	.	PUNCT
ftr-475	1208	1	49,531	49,531	NUM
ftr-475	1208	2	(	(	PUNCT
ftr-475	1208	3	sept	sept	PROPN
ftr-475	1208	4	.	.	PROPN
ftr-475	1208	5	30	30	NUM
ftr-475	1208	6	,	,	PUNCT
ftr-475	1208	7	1991	1991	NUM
ftr-475	1208	8	)	)	PUNCT
ftr-475	1208	9	.	.	PUNCT
ftr-475	1209	1	this	this	DET
ftr-475	1209	2	statement	statement	NOUN
ftr-475	1209	3	is	be	AUX
ftr-475	1209	4	lacking	lack	VERB
ftr-475	1209	5	in	in	ADP
ftr-475	1209	6	the	the	DET
ftr-475	1209	7	preamble	preamble	NOUN
ftr-475	1209	8	to	to	ADP
ftr-475	1209	9	the	the	DET
ftr-475	1209	10	final	final	ADJ
ftr-475	1209	11	regulations	regulation	NOUN
ftr-475	1209	12	,	,	PUNCT
ftr-475	1209	13	but	but	CCONJ
ftr-475	1209	14	so	so	ADV
ftr-475	1209	15	are	be	AUX
ftr-475	1209	16	many	many	ADJ
ftr-475	1209	17	other	other	ADJ
ftr-475	1209	18	items	item	NOUN
ftr-475	1209	19	.	.	PUNCT
ftr-475	1210	1	thus	thus	ADV
ftr-475	1210	2	,	,	PUNCT
ftr-475	1210	3	it	it	PRON
ftr-475	1210	4	should	should	AUX
ftr-475	1210	5	not	not	PART
ftr-475	1210	6	be	be	AUX
ftr-475	1210	7	taken	take	VERB
ftr-475	1210	8	to	to	PART
ftr-475	1210	9	mean	mean	VERB
ftr-475	1210	10	that	that	SCONJ
ftr-475	1210	11	the	the	DET
ftr-475	1210	12	service	service	NOUN
ftr-475	1210	13	necessarily	necessarily	ADV
ftr-475	1210	14	has	have	AUX
ftr-475	1210	15	abandoned	abandon	VERB
ftr-475	1210	16	its	its	PRON
ftr-475	1210	17	position	position	NOUN
ftr-475	1210	18	.	.	PUNCT
ftr-475	1211	1	165	165	NUM
ftr-475	1211	2	.	.	PUNCT
ftr-475	1212	1	the	the	DET
ftr-475	1212	2	paradigm	paradigm	NOUN
ftr-475	1212	3	example	example	NOUN
ftr-475	1212	4	of	of	ADP
ftr-475	1212	5	the	the	DET
ftr-475	1212	6	prohibition	prohibition	NOUN
ftr-475	1212	7	on	on	ADP
ftr-475	1212	8	negative	negative	ADJ
ftr-475	1212	9	basis	basis	NOUN
ftr-475	1212	10	is	be	AUX
ftr-475	1212	11	section	section	NOUN
ftr-475	1212	12	357(c	357(c	PROPN
ftr-475	1212	13	)	)	PUNCT
ftr-475	1212	14	,	,	PUNCT
ftr-475	1212	15	which	which	PRON
ftr-475	1212	16	denies	deny	VERB
ftr-475	1212	17	a	a	DET
ftr-475	1212	18	transferor	transferor	NOUN
ftr-475	1212	19	a	a	DET
ftr-475	1212	20	negative	negative	ADJ
ftr-475	1212	21	basis	basis	NOUN
ftr-475	1212	22	in	in	ADP
ftr-475	1212	23	stock	stock	NOUN
ftr-475	1212	24	received	receive	VERB
ftr-475	1212	25	in	in	ADP
ftr-475	1212	26	exchange	exchange	NOUN
ftr-475	1212	27	for	for	ADP
ftr-475	1212	28	property	property	NOUN
ftr-475	1212	29	transferred	transfer	VERB
ftr-475	1212	30	to	to	ADP
ftr-475	1212	31	a	a	DET
ftr-475	1212	32	controlled	control	VERB
ftr-475	1212	33	corporation	corporation	NOUN
ftr-475	1212	34	if	if	SCONJ
ftr-475	1212	35	liabilities	liability	NOUN
ftr-475	1212	36	are	be	AUX
ftr-475	1212	37	assumed	assume	VERB
ftr-475	1212	38	in	in	ADP
ftr-475	1212	39	excess	excess	NOUN
ftr-475	1212	40	of	of	ADP
ftr-475	1212	41	the	the	DET
ftr-475	1212	42	transferor	transferor	NOUN
ftr-475	1212	43	's	's	PART
ftr-475	1212	44	adjusted	adjusted	ADJ
ftr-475	1212	45	basis	basis	NOUN
ftr-475	1212	46	in	in	ADP
ftr-475	1212	47	the	the	DET
ftr-475	1212	48	property	property	NOUN
ftr-475	1212	49	.	.	PUNCT
ftr-475	1213	1	instead	instead	ADV
ftr-475	1213	2	,	,	PUNCT
ftr-475	1213	3	the	the	DET
ftr-475	1213	4	transferor	transferor	NOUN
ftr-475	1213	5	recognizes	recognize	VERB
ftr-475	1213	6	gain	gain	NOUN
ftr-475	1213	7	to	to	ADP
ftr-475	1213	8	the	the	DET
ftr-475	1213	9	extent	extent	NOUN
ftr-475	1213	10	of	of	ADP
ftr-475	1213	11	the	the	DET
ftr-475	1213	12	excess	excess	ADJ
ftr-475	1213	13	liabilities	liability	NOUN
ftr-475	1213	14	and	and	CCONJ
ftr-475	1213	15	takes	take	VERB
ftr-475	1213	16	a	a	DET
ftr-475	1213	17	basis	basis	NOUN
ftr-475	1213	18	of	of	ADP
ftr-475	1213	19	zero	zero	NUM
ftr-475	1213	20	in	in	ADP
ftr-475	1213	21	the	the	DET
ftr-475	1213	22	stock	stock	NOUN
ftr-475	1213	23	received	receive	VERB
ftr-475	1213	24	.	.	PUNCT
ftr-475	1214	1	this	this	DET
ftr-475	1214	2	result	result	NOUN
ftr-475	1214	3	has	have	AUX
ftr-475	1214	4	been	be	AUX
ftr-475	1214	5	questioned	question	VERB
ftr-475	1214	6	.	.	PUNCT
ftr-475	1215	1	see	see	VERB
ftr-475	1215	2	george	george	PROPN
ftr-475	1215	3	cooper	cooper	PROPN
ftr-475	1215	4	,	,	PUNCT
ftr-475	1215	5	negative	negative	ADJ
ftr-475	1215	6	basis	basis	NOUN
ftr-475	1215	7	,	,	PUNCT
ftr-475	1215	8	75	75	NUM
ftr-475	1215	9	harv	harv	NOUN
ftr-475	1215	10	.	.	PUNCT
ftr-475	1216	1	l.	l.	PROPN
ftr-475	1216	2	rev	rev	PROPN
ftr-475	1216	3	.	.	PROPN
ftr-475	1216	4	1352	1352	NUM
ftr-475	1216	5	(	(	PUNCT
ftr-475	1216	6	1962	1962	NUM
ftr-475	1216	7	)	)	PUNCT
ftr-475	1216	8	;	;	PUNCT
ftr-475	1216	9	see	see	VERB
ftr-475	1216	10	also	also	ADV
ftr-475	1216	11	lee	lee	PROPN
ftr-475	1216	12	a.	a.	PROPN
ftr-475	1216	13	sheppard	sheppard	PROPN
ftr-475	1216	14	,	,	PUNCT
ftr-475	1216	15	reading	read	VERB
ftr-475	1216	16	section	section	NOUN
ftr-475	1216	17	357(c	357(c	PROPN
ftr-475	1216	18	)	)	PUNCT
ftr-475	1216	19	out	out	ADP
ftr-475	1216	20	of	of	ADP
ftr-475	1216	21	the	the	DET
ftr-475	1216	22	code	code	NOUN
ftr-475	1216	23	,	,	PUNCT
ftr-475	1216	24	47	47	NUM
ftr-475	1216	25	tax	tax	NOUN
ftr-475	1216	26	notes	note	NOUN
ftr-475	1216	27	1556	1556	NUM
ftr-475	1216	28	(	(	PUNCT
ftr-475	1216	29	jun	jun	PROPN
ftr-475	1216	30	.	.	PROPN
ftr-475	1216	31	25	25	NUM
ftr-475	1216	32	,	,	PUNCT
ftr-475	1216	33	1990	1990	NUM
ftr-475	1216	34	)	)	PUNCT
ftr-475	1216	35	.	.	PUNCT
ftr-475	1217	1	other	other	ADJ
ftr-475	1217	2	,	,	PUNCT
ftr-475	1217	3	analogous	analogous	ADJ
ftr-475	1217	4	restrictions	restriction	NOUN
ftr-475	1217	5	on	on	ADP
ftr-475	1217	6	negative	negative	ADJ
ftr-475	1217	7	basis	basis	NOUN
ftr-475	1217	8	apply	apply	VERB
ftr-475	1217	9	with	with	ADP
ftr-475	1217	10	respect	respect	NOUN
ftr-475	1217	11	to	to	ADP
ftr-475	1217	12	partnerships	partnership	NOUN
ftr-475	1217	13	and	and	CCONJ
ftr-475	1217	14	subchapter	subchapter	NOUN
ftr-475	1217	15	s	s	PART
ftr-475	1217	16	corporations	corporation	NOUN
ftr-475	1217	17	.	.	PUNCT
ftr-475	1218	1	see	see	VERB
ftr-475	1218	2	§	§	PROPN
ftr-475	1218	3	§	§	PROPN
ftr-475	1218	4	705(a)(2	705(a)(2	NOUN
ftr-475	1218	5	)	)	PUNCT
ftr-475	1218	6	,	,	PUNCT
ftr-475	1218	7	1367(a)(2	1367(a)(2	NUM
ftr-475	1218	8	)	)	PUNCT
ftr-475	1218	9	.	.	PUNCT
ftr-475	1219	1	166	166	NUM
ftr-475	1219	2	.	.	PUNCT
ftr-475	1220	1	see	see	VERB
ftr-475	1220	2	,	,	PUNCT
ftr-475	1220	3	e.g.	e.g.	ADV
ftr-475	1220	4	,	,	PUNCT
ftr-475	1220	5	57	57	NUM
ftr-475	1220	6	fed	feed	VERB
ftr-475	1220	7	.	.	PUNCT
ftr-475	1221	1	reg	reg	PROPN
ftr-475	1221	2	.	.	PUNCT
ftr-475	1222	1	53,643	53,643	NUM
ftr-475	1222	2	(	(	PUNCT
ftr-475	1222	3	nov	nov	PROPN
ftr-475	1222	4	.	.	PROPN
ftr-475	1222	5	12	12	NUM
ftr-475	1222	6	,	,	PUNCT
ftr-475	1222	7	1992	1992	NUM
ftr-475	1222	8	)	)	PUNCT
ftr-475	1222	9	(	(	PUNCT
ftr-475	1222	10	preamble	preamble	VERB
ftr-475	1222	11	to	to	PART
ftr-475	1222	12	prop	prop	VERB
ftr-475	1222	13	.	.	PUNCT
ftr-475	1223	1	regs	regs	PROPN
ftr-475	1223	2	.	.	PUNCT
ftr-475	1224	1	§	§	PROPN
ftr-475	1224	2	1.1502	1.1502	NUM
ftr-475	1224	3	-	-	SYM
ftr-475	1224	4	19	19	NUM
ftr-475	1224	5	)	)	PUNCT
ftr-475	1224	6	(	(	PUNCT
ftr-475	1224	7	"	"	PUNCT
ftr-475	1224	8	in	in	ADP
ftr-475	1224	9	general	general	ADJ
ftr-475	1224	10	,	,	PUNCT
ftr-475	1224	11	an	an	DET
ftr-475	1224	12	ela	ela	PROPN
ftr-475	1224	13	is	be	AUX
ftr-475	1224	14	treated	treat	VERB
ftr-475	1224	15	as	as	ADP
ftr-475	1224	16	negative	negative	ADJ
ftr-475	1224	17	basis	basis	NOUN
ftr-475	1224	18	for	for	ADP
ftr-475	1224	19	computational	computational	ADJ
ftr-475	1224	20	purposes	purpose	NOUN
ftr-475	1224	21	....	....	PUNCT
ftr-475	1224	22	"	"	PUNCT
ftr-475	1224	23	)	)	PUNCT
ftr-475	1224	24	.	.	PUNCT
ftr-475	1225	1	19941	19941	NUM
ftr-475	1225	2	florida	florida	PROPN
ftr-475	1225	3	tax	tax	PROPN
ftr-475	1225	4	review	review	NOUN
ftr-475	1225	5	plus	plus	CCONJ
ftr-475	1225	6	the	the	DET
ftr-475	1225	7	amount	amount	NOUN
ftr-475	1225	8	of	of	ADP
ftr-475	1225	9	gain	gain	NOUN
ftr-475	1225	10	recognized	recognize	VERB
ftr-475	1225	11	(	(	PUNCT
ftr-475	1225	12	+	+	ADP
ftr-475	1225	13	$	$	SYM
ftr-475	1225	14	1,000	1,000	NUM
ftr-475	1225	15	)	)	PUNCT
ftr-475	1225	16	,	,	PUNCT
ftr-475	1225	17	or	or	CCONJ
ftr-475	1225	18	in	in	ADP
ftr-475	1225	19	other	other	ADJ
ftr-475	1225	20	words	word	NOUN
ftr-475	1225	21	$	$	SYM
ftr-475	1225	22	0.167	0.167	NUM
ftr-475	1225	23	since	since	SCONJ
ftr-475	1225	24	losses	loss	NOUN
ftr-475	1225	25	are	be	AUX
ftr-475	1225	26	not	not	PART
ftr-475	1225	27	allowed	allow	VERB
ftr-475	1225	28	to	to	ADP
ftr-475	1225	29	the	the	DET
ftr-475	1225	30	extent	extent	NOUN
ftr-475	1225	31	that	that	SCONJ
ftr-475	1225	32	they	they	PRON
ftr-475	1225	33	exceed	exceed	VERB
ftr-475	1225	34	the	the	DET
ftr-475	1225	35	adjusted	adjusted	ADJ
ftr-475	1225	36	basis	basis	NOUN
ftr-475	1225	37	of	of	ADP
ftr-475	1225	38	a	a	DET
ftr-475	1225	39	residual	residual	ADJ
ftr-475	1225	40	interest	interest	NOUN
ftr-475	1225	41	and	and	CCONJ
ftr-475	1225	42	gain	gain	NOUN
ftr-475	1225	43	is	be	AUX
ftr-475	1225	44	recognized	recognize	VERB
ftr-475	1225	45	to	to	ADP
ftr-475	1225	46	the	the	DET
ftr-475	1225	47	extent	extent	NOUN
ftr-475	1225	48	of	of	ADP
ftr-475	1225	49	any	any	DET
ftr-475	1225	50	distributions	distribution	NOUN
ftr-475	1225	51	in	in	ADP
ftr-475	1225	52	excess	excess	NOUN
ftr-475	1225	53	of	of	ADP
ftr-475	1225	54	adjusted	adjusted	ADJ
ftr-475	1225	55	basis	basis	NOUN
ftr-475	1225	56	,	,	PUNCT
ftr-475	1225	57	there	there	PRON
ftr-475	1225	58	should	should	AUX
ftr-475	1225	59	never	never	ADV
ftr-475	1225	60	be	be	AUX
ftr-475	1225	61	an	an	DET
ftr-475	1225	62	occasion	occasion	NOUN
ftr-475	1225	63	for	for	ADP
ftr-475	1225	64	the	the	DET
ftr-475	1225	65	basis	basis	NOUN
ftr-475	1225	66	of	of	ADP
ftr-475	1225	67	a	a	DET
ftr-475	1225	68	residual	residual	ADJ
ftr-475	1225	69	interest	interest	NOUN
ftr-475	1225	70	to	to	PART
ftr-475	1225	71	dip	dip	VERB
ftr-475	1225	72	below	below	ADP
ftr-475	1225	73	zero	zero	NUM
ftr-475	1225	74	.	.	PUNCT
ftr-475	1226	1	thus	thus	ADV
ftr-475	1226	2	,	,	PUNCT
ftr-475	1226	3	if	if	SCONJ
ftr-475	1226	4	the	the	DET
ftr-475	1226	5	up	up	ADJ
ftr-475	1226	6	-	-	PUNCT
ftr-475	1226	7	front	front	NOUN
ftr-475	1226	8	payment	payment	NOUN
ftr-475	1226	9	is	be	AUX
ftr-475	1226	10	recognized	recognize	VERB
ftr-475	1226	11	immediately	immediately	ADV
ftr-475	1226	12	,	,	PUNCT
ftr-475	1226	13	the	the	DET
ftr-475	1226	14	computation	computation	NOUN
ftr-475	1226	15	of	of	ADP
ftr-475	1226	16	basis	basis	NOUN
ftr-475	1226	17	is	be	AUX
ftr-475	1226	18	straightforward	straightforward	ADJ
ftr-475	1226	19	and	and	CCONJ
ftr-475	1226	20	there	there	PRON
ftr-475	1226	21	should	should	AUX
ftr-475	1226	22	be	be	AUX
ftr-475	1226	23	no	no	DET
ftr-475	1226	24	occasion	occasion	NOUN
ftr-475	1226	25	to	to	PART
ftr-475	1226	26	deal	deal	VERB
ftr-475	1226	27	with	with	ADP
ftr-475	1226	28	the	the	DET
ftr-475	1226	29	negative	negative	ADJ
ftr-475	1226	30	basis	basis	NOUN
ftr-475	1226	31	conundrum	conundrum	NOUN
ftr-475	1226	32	.	.	PUNCT
ftr-475	1227	1	in	in	ADP
ftr-475	1227	2	sum	sum	NOUN
ftr-475	1227	3	,	,	PUNCT
ftr-475	1227	4	the	the	DET
ftr-475	1227	5	service	service	NOUN
ftr-475	1227	6	's	's	PART
ftr-475	1227	7	reluctance	reluctance	NOUN
ftr-475	1227	8	to	to	PART
ftr-475	1227	9	accommodate	accommodate	VERB
ftr-475	1227	10	a	a	DET
ftr-475	1227	11	negative	negative	ADJ
ftr-475	1227	12	basis	basis	NOUN
ftr-475	1227	13	system	system	NOUN
ftr-475	1227	14	for	for	ADP
ftr-475	1227	15	negative	negative	ADJ
ftr-475	1227	16	value	value	NOUN
ftr-475	1227	17	residual	residual	ADJ
ftr-475	1227	18	interests	interest	NOUN
ftr-475	1227	19	is	be	AUX
ftr-475	1227	20	curious	curious	ADJ
ftr-475	1227	21	,	,	PUNCT
ftr-475	1227	22	but	but	CCONJ
ftr-475	1227	23	the	the	DET
ftr-475	1227	24	issue	issue	NOUN
ftr-475	1227	25	should	should	AUX
ftr-475	1227	26	be	be	AUX
ftr-475	1227	27	academic	academic	ADJ
ftr-475	1227	28	if	if	SCONJ
ftr-475	1227	29	up	up	ADP
ftr-475	1227	30	-	-	PUNCT
ftr-475	1227	31	front	front	NOUN
ftr-475	1227	32	payments	payment	NOUN
ftr-475	1227	33	remain	remain	VERB
ftr-475	1227	34	immediately	immediately	ADV
ftr-475	1227	35	taxable	taxable	ADJ
ftr-475	1227	36	in	in	ADP
ftr-475	1227	37	full	full	ADJ
ftr-475	1227	38	when	when	SCONJ
ftr-475	1227	39	received	receive	VERB
ftr-475	1227	40	.	.	PUNCT
ftr-475	1228	1	if	if	SCONJ
ftr-475	1228	2	,	,	PUNCT
ftr-475	1228	3	however	however	ADV
ftr-475	1228	4	,	,	PUNCT
ftr-475	1228	5	the	the	DET
ftr-475	1228	6	service	service	NOUN
ftr-475	1228	7	should	should	AUX
ftr-475	1228	8	require	require	VERB
ftr-475	1228	9	amortization	amortization	NOUN
ftr-475	1228	10	of	of	ADP
ftr-475	1228	11	such	such	ADJ
ftr-475	1228	12	payments	payment	NOUN
ftr-475	1228	13	,	,	PUNCT
ftr-475	1228	14	or	or	CCONJ
ftr-475	1228	15	conclude	conclude	VERB
ftr-475	1228	16	that	that	SCONJ
ftr-475	1228	17	such	such	ADJ
ftr-475	1228	18	amounts	amount	NOUN
ftr-475	1228	19	are	be	AUX
ftr-475	1228	20	not	not	PART
ftr-475	1228	21	income	income	NOUN
ftr-475	1228	22	,	,	PUNCT
ftr-475	1228	23	a	a	DET
ftr-475	1228	24	negative	negative	ADJ
ftr-475	1228	25	basis	basis	NOUN
ftr-475	1228	26	system	system	NOUN
ftr-475	1228	27	may	may	AUX
ftr-475	1228	28	be	be	AUX
ftr-475	1228	29	necessary	necessary	ADJ
ftr-475	1228	30	to	to	PART
ftr-475	1228	31	avoid	avoid	VERB
ftr-475	1228	32	distortions	distortion	NOUN
ftr-475	1228	33	.	.	PUNCT
ftr-475	1229	1	c.	c.	NOUN
ftr-475	1229	2	an	an	DET
ftr-475	1229	3	alternative	alternative	ADJ
ftr-475	1229	4	basis	basis	NOUN
ftr-475	1229	5	approach.-if	approach.-if	NOUN
ftr-475	1230	1	it	it	PRON
ftr-475	1230	2	is	be	AUX
ftr-475	1230	3	concluded	conclude	VERB
ftr-475	1230	4	that	that	SCONJ
ftr-475	1230	5	the	the	DET
ftr-475	1230	6	up	up	ADJ
ftr-475	1230	7	-	-	PUNCT
ftr-475	1230	8	front	front	NOUN
ftr-475	1230	9	payment	payment	NOUN
ftr-475	1230	10	should	should	AUX
ftr-475	1230	11	not	not	PART
ftr-475	1230	12	be	be	AUX
ftr-475	1230	13	taxable	taxable	ADJ
ftr-475	1230	14	in	in	ADP
ftr-475	1230	15	full	full	ADJ
ftr-475	1230	16	upon	upon	SCONJ
ftr-475	1230	17	receipt	receipt	NOUN
ftr-475	1230	18	and	and	CCONJ
ftr-475	1230	19	a	a	DET
ftr-475	1230	20	full	full	ADV
ftr-475	1230	21	-	-	PUNCT
ftr-475	1230	22	blown	blow	VERB
ftr-475	1230	23	negative	negative	ADJ
ftr-475	1230	24	basis	basis	NOUN
ftr-475	1230	25	system	system	NOUN
ftr-475	1230	26	is	be	AUX
ftr-475	1230	27	not	not	PART
ftr-475	1230	28	desirable	desirable	ADJ
ftr-475	1230	29	,	,	PUNCT
ftr-475	1230	30	an	an	DET
ftr-475	1230	31	alternative	alternative	ADJ
ftr-475	1230	32	approach	approach	NOUN
ftr-475	1230	33	would	would	AUX
ftr-475	1230	34	be	be	AUX
ftr-475	1230	35	to	to	PART
ftr-475	1230	36	apply	apply	VERB
ftr-475	1230	37	the	the	DET
ftr-475	1230	38	amount	amount	NOUN
ftr-475	1230	39	of	of	ADP
ftr-475	1230	40	the	the	DET
ftr-475	1230	41	up	up	ADJ
ftr-475	1230	42	-	-	PUNCT
ftr-475	1230	43	front	front	NOUN
ftr-475	1230	44	payment	payment	NOUN
ftr-475	1230	45	as	as	ADP
ftr-475	1230	46	an	an	DET
ftr-475	1230	47	adjustment	adjustment	NOUN
ftr-475	1230	48	to	to	ADP
ftr-475	1230	49	the	the	DET
ftr-475	1230	50	future	future	ADJ
ftr-475	1230	51	costs	cost	NOUN
ftr-475	1230	52	that	that	PRON
ftr-475	1230	53	the	the	DET
ftr-475	1230	54	holder	holder	NOUN
ftr-475	1230	55	is	be	AUX
ftr-475	1230	56	expected	expect	VERB
ftr-475	1230	57	to	to	PART
ftr-475	1230	58	incur	incur	VERB
ftr-475	1230	59	as	as	ADP
ftr-475	1230	60	a	a	DET
ftr-475	1230	61	result	result	NOUN
ftr-475	1230	62	of	of	ADP
ftr-475	1230	63	holding	hold	VERB
ftr-475	1230	64	the	the	DET
ftr-475	1230	65	residual	residual	ADJ
ftr-475	1230	66	interest	interest	NOUN
ftr-475	1230	67	.	.	PUNCT
ftr-475	1231	1	the	the	DET
ftr-475	1231	2	total	total	ADJ
ftr-475	1231	3	future	future	ADJ
ftr-475	1231	4	costs	cost	NOUN
ftr-475	1231	5	that	that	PRON
ftr-475	1231	6	the	the	DET
ftr-475	1231	7	holder	holder	NOUN
ftr-475	1231	8	will	will	AUX
ftr-475	1231	9	incur	incur	VERB
ftr-475	1231	10	,	,	PUNCT
ftr-475	1231	11	economically	economically	ADV
ftr-475	1231	12	,	,	PUNCT
ftr-475	1231	13	is	be	AUX
ftr-475	1231	14	the	the	DET
ftr-475	1231	15	excess	excess	NOUN
ftr-475	1231	16	of	of	ADP
ftr-475	1231	17	value	value	NOUN
ftr-475	1231	18	of	of	ADP
ftr-475	1231	19	the	the	DET
ftr-475	1231	20	tax	tax	NOUN
ftr-475	1231	21	burden	burden	NOUN
ftr-475	1231	22	on	on	ADP
ftr-475	1231	23	account	account	NOUN
ftr-475	1231	24	of	of	ADP
ftr-475	1231	25	phantom	phantom	ADJ
ftr-475	1231	26	income	income	NOUN
ftr-475	1231	27	over	over	ADP
ftr-475	1231	28	any	any	DET
ftr-475	1231	29	cash	cash	NOUN
ftr-475	1231	30	or	or	CCONJ
ftr-475	1231	31	tax	tax	NOUN
ftr-475	1231	32	benefits	benefit	NOUN
ftr-475	1231	33	the	the	DET
ftr-475	1231	34	holder	holder	NOUN
ftr-475	1231	35	will	will	AUX
ftr-475	1231	36	enjoy	enjoy	VERB
ftr-475	1231	37	.	.	PUNCT
ftr-475	1232	1	this	this	DET
ftr-475	1232	2	excess	excess	ADJ
ftr-475	1232	3	amount	amount	NOUN
ftr-475	1232	4	represents	represent	VERB
ftr-475	1232	5	the	the	DET
ftr-475	1232	6	holder	holder	NOUN
ftr-475	1232	7	's	's	PART
ftr-475	1232	8	cost	cost	NOUN
ftr-475	1232	9	or	or	CCONJ
ftr-475	1232	10	net	net	ADJ
ftr-475	1232	11	investment	investment	NOUN
ftr-475	1232	12	in	in	ADP
ftr-475	1232	13	the	the	DET
ftr-475	1232	14	residual	residual	ADJ
ftr-475	1232	15	interest	interest	NOUN
ftr-475	1232	16	.	.	PUNCT
ftr-475	1233	1	it	it	PRON
ftr-475	1233	2	would	would	AUX
ftr-475	1233	3	seem	seem	VERB
ftr-475	1233	4	theoretically	theoretically	ADV
ftr-475	1233	5	justifiable	justifiable	ADJ
ftr-475	1233	6	to	to	PART
ftr-475	1233	7	spread	spread	VERB
ftr-475	1233	8	the	the	DET
ftr-475	1233	9	up	up	ADJ
ftr-475	1233	10	-	-	PUNCT
ftr-475	1233	11	front	front	NOUN
ftr-475	1233	12	payment	payment	NOUN
ftr-475	1233	13	among	among	ADP
ftr-475	1233	14	or	or	CCONJ
ftr-475	1233	15	across	across	ADP
ftr-475	1233	16	the	the	DET
ftr-475	1233	17	expected	expect	VERB
ftr-475	1233	18	excess	excess	ADJ
ftr-475	1233	19	inclusions	inclusion	NOUN
ftr-475	1233	20	of	of	ADP
ftr-475	1233	21	the	the	DET
ftr-475	1233	22	remic	remic	NOUN
ftr-475	1233	23	(	(	PUNCT
ftr-475	1233	24	which	which	PRON
ftr-475	1233	25	is	be	AUX
ftr-475	1233	26	what	what	PRON
ftr-475	1233	27	generates	generate	VERB
ftr-475	1233	28	the	the	DET
ftr-475	1233	29	tax	tax	NOUN
ftr-475	1233	30	burden	burden	NOUN
ftr-475	1233	31	)	)	PUNCT
ftr-475	1233	32	and	and	CCONJ
ftr-475	1233	33	use	use	VERB
ftr-475	1233	34	the	the	DET
ftr-475	1233	35	portion	portion	NOUN
ftr-475	1233	36	of	of	ADP
ftr-475	1233	37	the	the	DET
ftr-475	1233	38	payment	payment	NOUN
ftr-475	1233	39	so	so	ADV
ftr-475	1233	40	allocated	allocate	VERB
ftr-475	1233	41	to	to	PART
ftr-475	1233	42	reduce	reduce	VERB
ftr-475	1233	43	the	the	DET
ftr-475	1233	44	increase	increase	NOUN
ftr-475	1233	45	in	in	ADP
ftr-475	1233	46	basis	basis	NOUN
ftr-475	1233	47	that	that	PRON
ftr-475	1233	48	would	would	AUX
ftr-475	1233	49	otherwise	otherwise	ADV
ftr-475	1233	50	result	result	VERB
ftr-475	1233	51	from	from	ADP
ftr-475	1233	52	such	such	ADJ
ftr-475	1233	53	excess	excess	ADJ
ftr-475	1233	54	inclusions	inclusion	NOUN
ftr-475	1233	55	.	.	PUNCT
ftr-475	1234	1	of	of	ADP
ftr-475	1234	2	course	course	NOUN
ftr-475	1234	3	,	,	PUNCT
ftr-475	1234	4	upon	upon	SCONJ
ftr-475	1234	5	a	a	DET
ftr-475	1234	6	sale	sale	NOUN
ftr-475	1234	7	or	or	CCONJ
ftr-475	1234	8	other	other	ADJ
ftr-475	1234	9	disposition	disposition	NOUN
ftr-475	1234	10	of	of	ADP
ftr-475	1234	11	the	the	DET
ftr-475	1234	12	residual	residual	ADJ
ftr-475	1234	13	interest	interest	NOUN
ftr-475	1234	14	(	(	PUNCT
ftr-475	1234	15	or	or	CCONJ
ftr-475	1234	16	upon	upon	SCONJ
ftr-475	1234	17	a	a	DET
ftr-475	1234	18	distribution	distribution	NOUN
ftr-475	1234	19	of	of	ADP
ftr-475	1234	20	cash	cash	NOUN
ftr-475	1234	21	from	from	ADP
ftr-475	1234	22	the	the	DET
ftr-475	1234	23	remic	remic	NOUN
ftr-475	1234	24	)	)	PUNCT
ftr-475	1234	25	,	,	PUNCT
ftr-475	1234	26	any	any	DET
ftr-475	1234	27	remaining	remain	VERB
ftr-475	1234	28	portion	portion	NOUN
ftr-475	1234	29	of	of	ADP
ftr-475	1234	30	the	the	DET
ftr-475	1234	31	up	up	ADJ
ftr-475	1234	32	-	-	PUNCT
ftr-475	1234	33	front	front	NOUN
ftr-475	1234	34	payment	payment	NOUN
ftr-475	1234	35	that	that	PRON
ftr-475	1234	36	has	have	AUX
ftr-475	1234	37	not	not	PART
ftr-475	1234	38	been	be	AUX
ftr-475	1234	39	taken	take	VERB
ftr-475	1234	40	into	into	ADP
ftr-475	1234	41	account	account	NOUN
ftr-475	1234	42	would	would	AUX
ftr-475	1234	43	trigger	trigger	VERB
ftr-475	1234	44	gain	gain	NOUN
ftr-475	1234	45	or	or	CCONJ
ftr-475	1234	46	loss	loss	NOUN
ftr-475	1234	47	(	(	PUNCT
ftr-475	1234	48	much	much	ADJ
ftr-475	1234	49	in	in	ADP
ftr-475	1234	50	the	the	DET
ftr-475	1234	51	same	same	ADJ
ftr-475	1234	52	way	way	NOUN
ftr-475	1234	53	an	an	DET
ftr-475	1234	54	excess	excess	ADJ
ftr-475	1234	55	loss	loss	NOUN
ftr-475	1234	56	account	account	NOUN
ftr-475	1234	57	gives	give	VERB
ftr-475	1234	58	rise	rise	NOUN
ftr-475	1234	59	to	to	ADP
ftr-475	1234	60	income	income	NOUN
ftr-475	1234	61	upon	upon	SCONJ
ftr-475	1234	62	a	a	DET
ftr-475	1234	63	trigger	trigger	NOUN
ftr-475	1234	64	event	event	NOUN
ftr-475	1234	65	)	)	PUNCT
ftr-475	1234	66	.	.	PUNCT
ftr-475	1235	1	this	this	DET
ftr-475	1235	2	approach	approach	NOUN
ftr-475	1235	3	is	be	AUX
ftr-475	1235	4	not	not	PART
ftr-475	1235	5	necessarily	necessarily	ADV
ftr-475	1235	6	more	more	ADV
ftr-475	1235	7	administrable	administrable	ADJ
ftr-475	1235	8	than	than	ADP
ftr-475	1235	9	a	a	DET
ftr-475	1235	10	negative	negative	ADJ
ftr-475	1235	11	basis	basis	NOUN
ftr-475	1235	12	approach	approach	NOUN
ftr-475	1235	13	,	,	PUNCT
ftr-475	1235	14	but	but	CCONJ
ftr-475	1235	15	it	it	PRON
ftr-475	1235	16	may	may	AUX
ftr-475	1235	17	avoid	avoid	VERB
ftr-475	1235	18	any	any	DET
ftr-475	1235	19	theological	theological	ADJ
ftr-475	1235	20	misgivings	misgiving	NOUN
ftr-475	1235	21	that	that	PRON
ftr-475	1235	22	the	the	DET
ftr-475	1235	23	service	service	NOUN
ftr-475	1235	24	and	and	CCONJ
ftr-475	1235	25	the	the	DET
ftr-475	1235	26	code	code	NOUN
ftr-475	1235	27	have	have	VERB
ftr-475	1235	28	with	with	ADP
ftr-475	1235	29	that	that	DET
ftr-475	1235	30	concept	concept	NOUN
ftr-475	1235	31	.	.	PUNCT
ftr-475	1236	1	3	3	X
ftr-475	1236	2	.	.	X
ftr-475	1236	3	up	up	ADP
ftr-475	1236	4	-	-	PUNCT
ftr-475	1236	5	front	front	NOUN
ftr-475	1236	6	payments	payment	NOUN
ftr-475	1236	7	and	and	CCONJ
ftr-475	1236	8	the	the	DET
ftr-475	1236	9	sponsor	sponsor	NOUN
ftr-475	1236	10	/	/	SYM
ftr-475	1236	11	transferor.-if	transferor.-if	DET
ftr-475	1236	12	a	a	DET
ftr-475	1236	13	holder	holder	NOUN
ftr-475	1236	14	of	of	ADP
ftr-475	1236	15	a	a	DET
ftr-475	1236	16	remic	remic	ADJ
ftr-475	1236	17	residual	residual	ADJ
ftr-475	1236	18	interest	interest	NOUN
ftr-475	1236	19	makes	make	VERB
ftr-475	1236	20	an	an	DET
ftr-475	1236	21	up	up	ADJ
ftr-475	1236	22	-	-	PUNCT
ftr-475	1236	23	front	front	NOUN
ftr-475	1236	24	payment	payment	NOUN
ftr-475	1236	25	to	to	ADP
ftr-475	1236	26	a	a	DET
ftr-475	1236	27	transferee	transferee	NOUN
ftr-475	1236	28	,	,	PUNCT
ftr-475	1236	29	one	one	NUM
ftr-475	1236	30	remaining	remain	VERB
ftr-475	1236	31	issue	issue	NOUN
ftr-475	1236	32	concerns	concern	VERB
ftr-475	1236	33	the	the	DET
ftr-475	1236	34	treatment	treatment	NOUN
ftr-475	1236	35	of	of	ADP
ftr-475	1236	36	the	the	DET
ftr-475	1236	37	up	up	ADJ
ftr-475	1236	38	-	-	PUNCT
ftr-475	1236	39	front	front	NOUN
ftr-475	1236	40	payment	payment	NOUN
ftr-475	1236	41	by	by	ADP
ftr-475	1236	42	the	the	DET
ftr-475	1236	43	transferor	transferor	NOUN
ftr-475	1236	44	,	,	PUNCT
ftr-475	1236	45	which	which	PRON
ftr-475	1236	46	typically	typically	ADV
ftr-475	1236	47	will	will	AUX
ftr-475	1236	48	be	be	AUX
ftr-475	1236	49	the	the	DET
ftr-475	1236	50	remic	remic	ADJ
ftr-475	1236	51	sponsor	sponsor	NOUN
ftr-475	1236	52	.	.	PUNCT
ftr-475	1237	1	we	we	PRON
ftr-475	1237	2	have	have	AUX
ftr-475	1237	3	seen	see	VERB
ftr-475	1237	4	that	that	SCONJ
ftr-475	1237	5	the	the	DET
ftr-475	1237	6	contribution	contribution	NOUN
ftr-475	1237	7	of	of	ADP
ftr-475	1237	8	mortgages	mortgage	NOUN
ftr-475	1237	9	to	to	ADP
ftr-475	1237	10	a	a	DET
ftr-475	1237	11	remic	remic	NOUN
ftr-475	1237	12	and	and	CCONJ
ftr-475	1237	13	the	the	DET
ftr-475	1237	14	receipt	receipt	NOUN
ftr-475	1237	15	of	of	ADP
ftr-475	1237	16	regular	regular	ADJ
ftr-475	1237	17	and	and	CCONJ
ftr-475	1237	18	residual	residual	ADJ
ftr-475	1237	19	167	167	NUM
ftr-475	1237	20	.	.	PUNCT
ftr-475	1238	1	see	see	VERB
ftr-475	1238	2	,	,	PUNCT
ftr-475	1238	3	e.g.	e.g.	ADV
ftr-475	1238	4	,	,	PUNCT
ftr-475	1238	5	regs	reg	NOUN
ftr-475	1238	6	.	.	PUNCT
ftr-475	1239	1	§	§	PROPN
ftr-475	1239	2	1.358	1.358	NUM
ftr-475	1239	3	-	-	SYM
ftr-475	1239	4	3(b	3(b	NUM
ftr-475	1239	5	)	)	PUNCT
ftr-475	1239	6	,	,	PUNCT
ftr-475	1239	7	example	example	NOUN
ftr-475	1239	8	(	(	PUNCT
ftr-475	1239	9	2	2	NUM
ftr-475	1239	10	)	)	PUNCT
ftr-475	1239	11	.	.	PUNCT
ftr-475	1240	1	[	[	X
ftr-475	1240	2	vol	vol	NOUN
ftr-475	1240	3	2:4	2:4	NUM
ftr-475	1240	4	tax	tax	NOUN
ftr-475	1240	5	aspects	aspect	NOUN
ftr-475	1240	6	of	of	ADP
ftr-475	1240	7	remic	remic	ADJ
ftr-475	1240	8	residual	residual	ADJ
ftr-475	1240	9	interests	interest	NOUN
ftr-475	1240	10	interests	interest	NOUN
ftr-475	1240	11	in	in	ADP
ftr-475	1240	12	exchange	exchange	NOUN
ftr-475	1240	13	therefor	therefor	ADJ
ftr-475	1240	14	is	be	AUX
ftr-475	1240	15	not	not	PART
ftr-475	1240	16	a	a	DET
ftr-475	1240	17	taxable	taxable	ADJ
ftr-475	1240	18	event	event	NOUN
ftr-475	1240	19	.	.	PUNCT
ftr-475	1241	1	rather	rather	ADV
ftr-475	1241	2	,	,	PUNCT
ftr-475	1241	3	the	the	DET
ftr-475	1241	4	sponsor	sponsor	NOUN
ftr-475	1241	5	carries	carry	VERB
ftr-475	1241	6	over	over	ADP
ftr-475	1241	7	its	its	PRON
ftr-475	1241	8	basis	basis	NOUN
ftr-475	1241	9	in	in	ADP
ftr-475	1241	10	the	the	DET
ftr-475	1241	11	mortgages	mortgage	NOUN
ftr-475	1241	12	(	(	PUNCT
ftr-475	1241	13	and	and	CCONJ
ftr-475	1241	14	in	in	ADP
ftr-475	1241	15	any	any	DET
ftr-475	1241	16	other	other	ADJ
ftr-475	1241	17	assets	asset	NOUN
ftr-475	1241	18	contributed	contribute	VERB
ftr-475	1241	19	to	to	ADP
ftr-475	1241	20	the	the	DET
ftr-475	1241	21	remic	remic	NOUN
ftr-475	1241	22	)	)	PUNCT
ftr-475	1241	23	and	and	CCONJ
ftr-475	1241	24	allocates	allocate	VERB
ftr-475	1241	25	it	it	PRON
ftr-475	1241	26	among	among	ADP
ftr-475	1241	27	the	the	DET
ftr-475	1241	28	remic	remic	NOUN
ftr-475	1241	29	interests	interest	NOUN
ftr-475	1241	30	based	base	VERB
ftr-475	1241	31	on	on	ADP
ftr-475	1241	32	fair	fair	ADJ
ftr-475	1241	33	market	market	NOUN
ftr-475	1241	34	value	value	NOUN
ftr-475	1241	35	,	,	PUNCT
ftr-475	1241	36	realizing	realize	VERB
ftr-475	1241	37	any	any	DET
ftr-475	1241	38	built	build	VERB
ftr-475	1241	39	-	-	PUNCT
ftr-475	1241	40	in	in	ADP
ftr-475	1241	41	gain	gain	NOUN
ftr-475	1241	42	or	or	CCONJ
ftr-475	1241	43	loss	loss	NOUN
ftr-475	1241	44	generally	generally	ADV
ftr-475	1241	45	upon	upon	SCONJ
ftr-475	1241	46	disposition	disposition	NOUN
ftr-475	1241	47	of	of	ADP
ftr-475	1241	48	the	the	DET
ftr-475	1241	49	remic	remic	NOUN
ftr-475	1241	50	interests	interest	NOUN
ftr-475	1241	51	.	.	PUNCT
ftr-475	1241	52	'	'	PUNCT
ftr-475	1242	1	"	"	PUNCT
ftr-475	1242	2	the	the	DET
ftr-475	1242	3	amount	amount	NOUN
ftr-475	1242	4	of	of	ADP
ftr-475	1242	5	built	build	VERB
ftr-475	1242	6	-	-	PUNCT
ftr-475	1242	7	in	in	ADP
ftr-475	1242	8	gain	gain	NOUN
ftr-475	1242	9	or	or	CCONJ
ftr-475	1242	10	loss	loss	NOUN
ftr-475	1242	11	is	be	AUX
ftr-475	1242	12	directly	directly	ADV
ftr-475	1242	13	affected	affect	VERB
ftr-475	1242	14	by	by	ADP
ftr-475	1242	15	the	the	DET
ftr-475	1242	16	way	way	NOUN
ftr-475	1242	17	one	one	NOUN
ftr-475	1242	18	chooses	choose	VERB
ftr-475	1242	19	to	to	PART
ftr-475	1242	20	treat	treat	VERB
ftr-475	1242	21	up	up	ADP
ftr-475	1242	22	-	-	PUNCT
ftr-475	1242	23	front	front	NOUN
ftr-475	1242	24	payments	payment	NOUN
ftr-475	1242	25	.	.	PUNCT
ftr-475	1243	1	once	once	ADV
ftr-475	1243	2	again	again	ADV
ftr-475	1243	3	,	,	PUNCT
ftr-475	1243	4	it	it	PRON
ftr-475	1243	5	is	be	AUX
ftr-475	1243	6	interesting	interesting	ADJ
ftr-475	1243	7	to	to	PART
ftr-475	1243	8	contrast	contrast	VERB
ftr-475	1243	9	the	the	DET
ftr-475	1243	10	treatment	treatment	NOUN
ftr-475	1243	11	of	of	ADP
ftr-475	1243	12	the	the	DET
ftr-475	1243	13	sponsor	sponsor	NOUN
ftr-475	1243	14	under	under	ADP
ftr-475	1243	15	the	the	DET
ftr-475	1243	16	service	service	NOUN
ftr-475	1243	17	's	's	PART
ftr-475	1243	18	approach	approach	NOUN
ftr-475	1243	19	of	of	ADP
ftr-475	1243	20	not	not	PART
ftr-475	1243	21	permitting	permit	VERB
ftr-475	1243	22	the	the	DET
ftr-475	1243	23	residual	residual	ADJ
ftr-475	1243	24	interest	interest	NOUN
ftr-475	1243	25	to	to	PART
ftr-475	1243	26	have	have	VERB
ftr-475	1243	27	a	a	DET
ftr-475	1243	28	negative	negative	ADJ
ftr-475	1243	29	fair	fair	ADJ
ftr-475	1243	30	market	market	NOUN
ftr-475	1243	31	value	value	NOUN
ftr-475	1243	32	with	with	ADP
ftr-475	1243	33	an	an	DET
ftr-475	1243	34	approach	approach	NOUN
ftr-475	1243	35	that	that	PRON
ftr-475	1243	36	would	would	AUX
ftr-475	1243	37	permit	permit	VERB
ftr-475	1243	38	it	it	PRON
ftr-475	1243	39	.	.	PUNCT
ftr-475	1244	1	assume	assume	VERB
ftr-475	1244	2	a	a	DET
ftr-475	1244	3	sponsor	sponsor	NOUN
ftr-475	1244	4	holds	hold	VERB
ftr-475	1244	5	mortgages	mortgage	NOUN
ftr-475	1244	6	in	in	ADP
ftr-475	1244	7	which	which	PRON
ftr-475	1244	8	it	it	PRON
ftr-475	1244	9	has	have	VERB
ftr-475	1244	10	an	an	DET
ftr-475	1244	11	aggregate	aggregate	ADJ
ftr-475	1244	12	bases	basis	NOUN
ftr-475	1244	13	of	of	ADP
ftr-475	1244	14	$	$	SYM
ftr-475	1244	15	90	90	NUM
ftr-475	1244	16	,	,	PUNCT
ftr-475	1244	17	which	which	PRON
ftr-475	1244	18	it	it	PRON
ftr-475	1244	19	then	then	ADV
ftr-475	1244	20	contributes	contribute	VERB
ftr-475	1244	21	to	to	ADP
ftr-475	1244	22	a	a	DET
ftr-475	1244	23	remic	remic	NOUN
ftr-475	1244	24	and	and	CCONJ
ftr-475	1244	25	receives	receive	VERB
ftr-475	1244	26	back	back	ADP
ftr-475	1244	27	two	two	NUM
ftr-475	1244	28	classes	class	NOUN
ftr-475	1244	29	of	of	ADP
ftr-475	1244	30	regular	regular	ADJ
ftr-475	1244	31	interests	interest	NOUN
ftr-475	1244	32	,	,	PUNCT
ftr-475	1244	33	class	class	NOUN
ftr-475	1244	34	a	a	NOUN
ftr-475	1244	35	and	and	CCONJ
ftr-475	1244	36	class	class	NOUN
ftr-475	1244	37	b	b	PROPN
ftr-475	1244	38	,	,	PUNCT
ftr-475	1244	39	and	and	CCONJ
ftr-475	1244	40	single	single	ADJ
ftr-475	1244	41	residual	residual	ADJ
ftr-475	1244	42	interest	interest	NOUN
ftr-475	1244	43	class	class	NOUN
ftr-475	1244	44	,	,	PUNCT
ftr-475	1244	45	class	class	PROPN
ftr-475	1244	46	r.	r.	PROPN
ftr-475	1244	47	assume	assume	VERB
ftr-475	1244	48	that	that	SCONJ
ftr-475	1244	49	class	class	NOUN
ftr-475	1244	50	a	a	NOUN
ftr-475	1244	51	and	and	CCONJ
ftr-475	1244	52	class	class	NOUN
ftr-475	1244	53	b	b	PROPN
ftr-475	1244	54	each	each	PRON
ftr-475	1244	55	has	have	VERB
ftr-475	1244	56	a	a	DET
ftr-475	1244	57	fair	fair	ADJ
ftr-475	1244	58	market	market	NOUN
ftr-475	1244	59	value	value	NOUN
ftr-475	1244	60	of	of	ADP
ftr-475	1244	61	$	$	SYM
ftr-475	1244	62	50	50	NUM
ftr-475	1244	63	and	and	CCONJ
ftr-475	1244	64	that	that	SCONJ
ftr-475	1244	65	the	the	DET
ftr-475	1244	66	sponsor	sponsor	NOUN
ftr-475	1244	67	would	would	AUX
ftr-475	1244	68	have	have	VERB
ftr-475	1244	69	to	to	PART
ftr-475	1244	70	make	make	VERB
ftr-475	1244	71	an	an	DET
ftr-475	1244	72	up	up	ADJ
ftr-475	1244	73	-	-	PUNCT
ftr-475	1244	74	front	front	NOUN
ftr-475	1244	75	payment	payment	NOUN
ftr-475	1244	76	of	of	ADP
ftr-475	1244	77	$	$	SYM
ftr-475	1244	78	2	2	NUM
ftr-475	1244	79	to	to	ADP
ftr-475	1244	80	a	a	DET
ftr-475	1244	81	transferee	transferee	NOUN
ftr-475	1244	82	to	to	PART
ftr-475	1244	83	induce	induce	VERB
ftr-475	1244	84	it	it	PRON
ftr-475	1244	85	to	to	PART
ftr-475	1244	86	accept	accept	VERB
ftr-475	1244	87	ownership	ownership	NOUN
ftr-475	1244	88	of	of	ADP
ftr-475	1244	89	class	class	NOUN
ftr-475	1244	90	r.	r.	PROPN
ftr-475	1244	91	all	all	PRON
ftr-475	1244	92	would	would	AUX
ftr-475	1244	93	agree	agree	VERB
ftr-475	1244	94	that	that	SCONJ
ftr-475	1244	95	at	at	ADP
ftr-475	1244	96	the	the	DET
ftr-475	1244	97	bottom	bottom	ADJ
ftr-475	1244	98	line	line	NOUN
ftr-475	1244	99	the	the	DET
ftr-475	1244	100	sponsor	sponsor	NOUN
ftr-475	1244	101	has	have	AUX
ftr-475	1244	102	parlayed	parlay	VERB
ftr-475	1244	103	its	its	PRON
ftr-475	1244	104	mortgages	mortgage	NOUN
ftr-475	1244	105	into	into	ADP
ftr-475	1244	106	a	a	DET
ftr-475	1244	107	net	net	ADJ
ftr-475	1244	108	gain	gain	NOUN
ftr-475	1244	109	of	of	ADP
ftr-475	1244	110	$	$	SYM
ftr-475	1244	111	8	8	NUM
ftr-475	1244	112	-	-	NUM
ftr-475	1244	113	the	the	DET
ftr-475	1244	114	net	net	ADJ
ftr-475	1244	115	amount	amount	NOUN
ftr-475	1244	116	received	receive	VERB
ftr-475	1244	117	of	of	ADP
ftr-475	1244	118	$	$	SYM
ftr-475	1244	119	98	98	NUM
ftr-475	1244	120	(	(	PUNCT
ftr-475	1244	121	$	$	SYM
ftr-475	1244	122	50	50	NUM
ftr-475	1244	123	+	+	NUM
ftr-475	1244	124	$	$	SYM
ftr-475	1244	125	50	50	NUM
ftr-475	1244	126	$	$	SYM
ftr-475	1244	127	2	2	NUM
ftr-475	1244	128	)	)	PUNCT
ftr-475	1244	129	less	less	ADJ
ftr-475	1244	130	basis	basis	NOUN
ftr-475	1244	131	of	of	ADP
ftr-475	1244	132	$	$	SYM
ftr-475	1244	133	90	90	NUM
ftr-475	1244	134	.	.	PUNCT
ftr-475	1245	1	but	but	CCONJ
ftr-475	1245	2	what	what	PRON
ftr-475	1245	3	is	be	AUX
ftr-475	1245	4	the	the	DET
ftr-475	1245	5	basis	basis	NOUN
ftr-475	1245	6	of	of	ADP
ftr-475	1245	7	the	the	DET
ftr-475	1245	8	regular	regular	ADJ
ftr-475	1245	9	interests	interest	NOUN
ftr-475	1245	10	in	in	ADP
ftr-475	1245	11	the	the	DET
ftr-475	1245	12	hands	hand	NOUN
ftr-475	1245	13	of	of	ADP
ftr-475	1245	14	the	the	DET
ftr-475	1245	15	sponsor	sponsor	NOUN
ftr-475	1245	16	?	?	PUNCT
ftr-475	1246	1	since	since	SCONJ
ftr-475	1246	2	we	we	PRON
ftr-475	1246	3	are	be	AUX
ftr-475	1246	4	directed	direct	VERB
ftr-475	1246	5	to	to	PART
ftr-475	1246	6	ignore	ignore	VERB
ftr-475	1246	7	negative	negative	ADJ
ftr-475	1246	8	basis	basis	NOUN
ftr-475	1246	9	or	or	CCONJ
ftr-475	1246	10	negative	negative	ADJ
ftr-475	1246	11	fair	fair	ADJ
ftr-475	1246	12	market	market	NOUN
ftr-475	1246	13	value	value	NOUN
ftr-475	1246	14	concepts	concept	NOUN
ftr-475	1246	15	,	,	PUNCT
ftr-475	1246	16	the	the	DET
ftr-475	1246	17	basis	basis	NOUN
ftr-475	1246	18	computations	computation	NOUN
ftr-475	1246	19	result	result	VERB
ftr-475	1246	20	in	in	ADP
ftr-475	1246	21	underallocating	underallocate	VERB
ftr-475	1246	22	basis	basis	NOUN
ftr-475	1246	23	to	to	ADP
ftr-475	1246	24	the	the	DET
ftr-475	1246	25	regular	regular	ADJ
ftr-475	1246	26	interests	interest	NOUN
ftr-475	1246	27	(	(	PUNCT
ftr-475	1246	28	and	and	CCONJ
ftr-475	1246	29	overstating	overstate	VERB
ftr-475	1246	30	the	the	DET
ftr-475	1246	31	built	build	VERB
ftr-475	1246	32	-	-	PUNCT
ftr-475	1246	33	in	in	ADP
ftr-475	1246	34	gain	gain	NOUN
ftr-475	1246	35	therein	therein	ADV
ftr-475	1246	36	)	)	PUNCT
ftr-475	1246	37	.	.	PUNCT
ftr-475	1247	1	in	in	ADP
ftr-475	1247	2	particular	particular	ADJ
ftr-475	1247	3	,	,	PUNCT
ftr-475	1247	4	the	the	DET
ftr-475	1247	5	residual	residual	ADJ
ftr-475	1247	6	interest	interest	NOUN
ftr-475	1247	7	is	be	AUX
ftr-475	1247	8	assigned	assign	VERB
ftr-475	1247	9	a	a	DET
ftr-475	1247	10	fair	fair	ADJ
ftr-475	1247	11	market	market	NOUN
ftr-475	1247	12	value	value	NOUN
ftr-475	1247	13	and	and	CCONJ
ftr-475	1247	14	basis	basis	NOUN
ftr-475	1247	15	of	of	ADP
ftr-475	1247	16	zero	zero	NUM
ftr-475	1247	17	,	,	PUNCT
ftr-475	1247	18	and	and	CCONJ
ftr-475	1247	19	each	each	DET
ftr-475	1247	20	regular	regular	ADJ
ftr-475	1247	21	interest	interest	NOUN
ftr-475	1247	22	takes	take	VERB
ftr-475	1247	23	a	a	DET
ftr-475	1247	24	basis	basis	NOUN
ftr-475	1247	25	of	of	ADP
ftr-475	1247	26	$	$	SYM
ftr-475	1247	27	45	45	NUM
ftr-475	1247	28	,	,	PUNCT
ftr-475	1247	29	calculated	calculate	VERB
ftr-475	1247	30	by	by	ADP
ftr-475	1247	31	multiplying	multiply	VERB
ftr-475	1247	32	the	the	DET
ftr-475	1247	33	aggregate	aggregate	ADJ
ftr-475	1247	34	bases	basis	NOUN
ftr-475	1247	35	of	of	ADP
ftr-475	1247	36	remic	remic	ADJ
ftr-475	1247	37	property	property	NOUN
ftr-475	1247	38	(	(	PUNCT
ftr-475	1247	39	$	$	SYM
ftr-475	1247	40	90	90	NUM
ftr-475	1247	41	)	)	PUNCT
ftr-475	1247	42	by	by	ADP
ftr-475	1247	43	the	the	DET
ftr-475	1247	44	"	"	PUNCT
ftr-475	1247	45	basis	basis	NOUN
ftr-475	1247	46	"	"	PUNCT
ftr-475	1247	47	fraction	fraction	NOUN
ftr-475	1247	48	(	(	PUNCT
ftr-475	1247	49	$	$	SYM
ftr-475	1247	50	501$100	501$100	NUM
ftr-475	1247	51	)	)	PUNCT
ftr-475	1247	52	for	for	ADP
ftr-475	1247	53	each	each	DET
ftr-475	1247	54	regular	regular	ADJ
ftr-475	1247	55	interest	interest	NOUN
ftr-475	1247	56	.	.	PUNCT
ftr-475	1248	1	the	the	DET
ftr-475	1248	2	sponsor	sponsor	NOUN
ftr-475	1248	3	then	then	ADV
ftr-475	1248	4	realizes	realize	VERB
ftr-475	1248	5	$	$	SYM
ftr-475	1248	6	5	5	NUM
ftr-475	1248	7	of	of	ADP
ftr-475	1248	8	gain	gain	NOUN
ftr-475	1248	9	on	on	ADP
ftr-475	1248	10	the	the	DET
ftr-475	1248	11	sale	sale	NOUN
ftr-475	1248	12	of	of	ADP
ftr-475	1248	13	each	each	DET
ftr-475	1248	14	regular	regular	ADJ
ftr-475	1248	15	interest	interest	NOUN
ftr-475	1248	16	,	,	PUNCT
ftr-475	1248	17	for	for	ADP
ftr-475	1248	18	a	a	DET
ftr-475	1248	19	total	total	ADJ
ftr-475	1248	20	gain	gain	NOUN
ftr-475	1248	21	of	of	ADP
ftr-475	1248	22	$	$	SYM
ftr-475	1248	23	10	10	NUM
ftr-475	1248	24	.	.	PUNCT
ftr-475	1249	1	the	the	DET
ftr-475	1249	2	total	total	ADJ
ftr-475	1249	3	gain	gain	NOUN
ftr-475	1249	4	of	of	ADP
ftr-475	1249	5	$	$	SYM
ftr-475	1249	6	10	10	NUM
ftr-475	1249	7	is	be	AUX
ftr-475	1249	8	manifestly	manifestly	ADV
ftr-475	1249	9	inappropriate	inappropriate	ADJ
ftr-475	1249	10	,	,	PUNCT
ftr-475	1249	11	since	since	SCONJ
ftr-475	1249	12	all	all	PRON
ftr-475	1249	13	would	would	AUX
ftr-475	1249	14	agree	agree	VERB
ftr-475	1249	15	that	that	SCONJ
ftr-475	1249	16	the	the	DET
ftr-475	1249	17	sponsor	sponsor	NOUN
ftr-475	1249	18	has	have	AUX
ftr-475	1249	19	realized	realize	VERB
ftr-475	1249	20	true	true	ADJ
ftr-475	1249	21	economic	economic	ADJ
ftr-475	1249	22	gain	gain	NOUN
ftr-475	1249	23	of	of	ADP
ftr-475	1249	24	only	only	ADV
ftr-475	1249	25	$	$	SYM
ftr-475	1249	26	8	8	NUM
ftr-475	1249	27	.	.	PUNCT
ftr-475	1250	1	however	however	ADV
ftr-475	1250	2	,	,	PUNCT
ftr-475	1250	3	if	if	SCONJ
ftr-475	1250	4	the	the	DET
ftr-475	1250	5	sponsor	sponsor	NOUN
ftr-475	1250	6	is	be	AUX
ftr-475	1250	7	permitted	permit	VERB
ftr-475	1250	8	an	an	DET
ftr-475	1250	9	immediate	immediate	ADJ
ftr-475	1250	10	deduction	deduction	NOUN
ftr-475	1250	11	of	of	ADP
ftr-475	1250	12	$	$	SYM
ftr-475	1250	13	2	2	NUM
ftr-475	1250	14	for	for	ADP
ftr-475	1250	15	the	the	DET
ftr-475	1250	16	up	up	ADJ
ftr-475	1250	17	-	-	PUNCT
ftr-475	1250	18	front	front	NOUN
ftr-475	1250	19	payment	payment	NOUN
ftr-475	1250	20	,	,	PUNCT
ftr-475	1250	21	then	then	ADV
ftr-475	1250	22	in	in	ADP
ftr-475	1250	23	the	the	DET
ftr-475	1250	24	end	end	NOUN
ftr-475	1250	25	the	the	DET
ftr-475	1250	26	right	right	ADJ
ftr-475	1250	27	result	result	NOUN
ftr-475	1250	28	prevails	prevail	VERB
ftr-475	1250	29	and	and	CCONJ
ftr-475	1250	30	the	the	DET
ftr-475	1250	31	sponsor	sponsor	NOUN
ftr-475	1250	32	will	will	AUX
ftr-475	1250	33	realize	realize	VERB
ftr-475	1250	34	a	a	DET
ftr-475	1250	35	net	net	ADJ
ftr-475	1250	36	gain	gain	NOUN
ftr-475	1250	37	of	of	ADP
ftr-475	1250	38	only	only	ADV
ftr-475	1250	39	$	$	SYM
ftr-475	1250	40	8	8	NUM
ftr-475	1250	41	.	.	PUNCT
ftr-475	1251	1	however	however	ADV
ftr-475	1251	2	,	,	PUNCT
ftr-475	1251	3	it	it	PRON
ftr-475	1251	4	is	be	AUX
ftr-475	1251	5	important	important	ADJ
ftr-475	1251	6	in	in	ADP
ftr-475	1251	7	this	this	DET
ftr-475	1251	8	respect	respect	NOUN
ftr-475	1251	9	that	that	SCONJ
ftr-475	1251	10	the	the	DET
ftr-475	1251	11	$	$	SYM
ftr-475	1251	12	2	2	NUM
ftr-475	1251	13	deduction	deduction	NOUN
ftr-475	1251	14	be	be	VERB
ftr-475	1251	15	of	of	ADP
ftr-475	1251	16	the	the	DET
ftr-475	1251	17	same	same	ADJ
ftr-475	1251	18	character	character	NOUN
ftr-475	1251	19	as	as	ADP
ftr-475	1251	20	the	the	DET
ftr-475	1251	21	gain	gain	NOUN
ftr-475	1251	22	on	on	ADP
ftr-475	1251	23	the	the	DET
ftr-475	1251	24	sale	sale	NOUN
ftr-475	1251	25	of	of	ADP
ftr-475	1251	26	the	the	DET
ftr-475	1251	27	regular	regular	ADJ
ftr-475	1251	28	interests	interest	NOUN
ftr-475	1251	29	.	.	PUNCT
ftr-475	1252	1	the	the	DET
ftr-475	1252	2	foregoing	forego	VERB
ftr-475	1252	3	basis	basis	NOUN
ftr-475	1252	4	calculus	calculus	NOUN
ftr-475	1252	5	should	should	AUX
ftr-475	1252	6	be	be	AUX
ftr-475	1252	7	contrasted	contrast	VERB
ftr-475	1252	8	with	with	ADP
ftr-475	1252	9	what	what	PRON
ftr-475	1252	10	would	would	AUX
ftr-475	1252	11	be	be	AUX
ftr-475	1252	12	the	the	DET
ftr-475	1252	13	case	case	NOUN
ftr-475	1252	14	if	if	SCONJ
ftr-475	1252	15	the	the	DET
ftr-475	1252	16	service	service	NOUN
ftr-475	1252	17	were	be	AUX
ftr-475	1252	18	to	to	PART
ftr-475	1252	19	permit	permit	VERB
ftr-475	1252	20	negative	negative	ADJ
ftr-475	1252	21	basis	basis	NOUN
ftr-475	1252	22	.	.	PUNCT
ftr-475	1253	1	in	in	ADP
ftr-475	1253	2	that	that	DET
ftr-475	1253	3	event	event	NOUN
ftr-475	1253	4	,	,	PUNCT
ftr-475	1253	5	the	the	DET
ftr-475	1253	6	numbers	number	NOUN
ftr-475	1253	7	in	in	ADP
ftr-475	1253	8	the	the	DET
ftr-475	1253	9	above	above	ADJ
ftr-475	1253	10	example	example	NOUN
ftr-475	1253	11	would	would	AUX
ftr-475	1253	12	change	change	VERB
ftr-475	1253	13	,	,	PUNCT
ftr-475	1253	14	but	but	CCONJ
ftr-475	1253	15	the	the	DET
ftr-475	1253	16	ultimate	ultimate	ADJ
ftr-475	1253	17	result	result	NOUN
ftr-475	1253	18	would	would	AUX
ftr-475	1253	19	remain	remain	VERB
ftr-475	1253	20	the	the	DET
ftr-475	1253	21	same	same	ADJ
ftr-475	1253	22	.	.	PUNCT
ftr-475	1254	1	first	first	ADV
ftr-475	1254	2	,	,	PUNCT
ftr-475	1254	3	the	the	DET
ftr-475	1254	4	basis	basis	NOUN
ftr-475	1254	5	of	of	ADP
ftr-475	1254	6	each	each	DET
ftr-475	1254	7	regular	regular	ADJ
ftr-475	1254	8	interest	interest	NOUN
ftr-475	1254	9	would	would	AUX
ftr-475	1254	10	be	be	AUX
ftr-475	1254	11	determined	determine	VERB
ftr-475	1254	12	once	once	ADV
ftr-475	1254	13	again	again	ADV
ftr-475	1254	14	by	by	ADP
ftr-475	1254	15	multiplying	multiply	VERB
ftr-475	1254	16	the	the	DET
ftr-475	1254	17	aggregate	aggregate	ADJ
ftr-475	1254	18	bases	basis	NOUN
ftr-475	1254	19	of	of	ADP
ftr-475	1254	20	the	the	DET
ftr-475	1254	21	property	property	NOUN
ftr-475	1254	22	(	(	PUNCT
ftr-475	1254	23	$	$	SYM
ftr-475	1254	24	90	90	NUM
ftr-475	1254	25	)	)	PUNCT
ftr-475	1254	26	by	by	ADP
ftr-475	1254	27	the	the	DET
ftr-475	1254	28	168	168	NUM
ftr-475	1254	29	.	.	PUNCT
ftr-475	1255	1	the	the	DET
ftr-475	1255	2	sponsor	sponsor	NOUN
ftr-475	1255	3	will	will	AUX
ftr-475	1255	4	recognize	recognize	VERB
ftr-475	1255	5	built	build	VERB
ftr-475	1255	6	-	-	PUNCT
ftr-475	1255	7	in	in	ADP
ftr-475	1255	8	gains	gain	NOUN
ftr-475	1255	9	on	on	ADP
ftr-475	1255	10	retained	retain	VERB
ftr-475	1255	11	remic	remic	ADJ
ftr-475	1255	12	interests	interest	NOUN
ftr-475	1255	13	ratably	ratably	ADV
ftr-475	1255	14	over	over	ADP
ftr-475	1255	15	the	the	DET
ftr-475	1255	16	interests	interest	NOUN
ftr-475	1255	17	'	'	PART
ftr-475	1255	18	estimated	estimate	VERB
ftr-475	1255	19	lives	life	NOUN
ftr-475	1255	20	.	.	PUNCT
ftr-475	1256	1	irc	irc	PROPN
ftr-475	1256	2	§	§	PROPN
ftr-475	1256	3	860f(b)(i)(c	860f(b)(i)(c	NUM
ftr-475	1256	4	)	)	PUNCT
ftr-475	1256	5	.	.	PUNCT
ftr-475	1257	1	see	see	VERB
ftr-475	1257	2	discussion	discussion	NOUN
ftr-475	1257	3	infra	infra	NOUN
ftr-475	1257	4	part	part	NOUN
ftr-475	1257	5	iv.d	iv.d	ADJ
ftr-475	1257	6	.	.	PROPN
ftr-475	1257	7	19941	19941	NUM
ftr-475	1257	8	florida	florida	PROPN
ftr-475	1257	9	tax	tax	PROPN
ftr-475	1257	10	review	review	PROPN
ftr-475	1257	11	basis	basis	NOUN
ftr-475	1257	12	fraction	fraction	NOUN
ftr-475	1257	13	(	(	PUNCT
ftr-475	1257	14	$	$	SYM
ftr-475	1257	15	50/$98),169	50/$98),169	NUM
ftr-475	1257	16	with	with	ADP
ftr-475	1257	17	each	each	DET
ftr-475	1257	18	regular	regular	ADJ
ftr-475	1257	19	interest	interest	NOUN
ftr-475	1257	20	receiving	receive	VERB
ftr-475	1257	21	a	a	DET
ftr-475	1257	22	basis	basis	NOUN
ftr-475	1257	23	of	of	ADP
ftr-475	1257	24	$	$	SYM
ftr-475	1257	25	45.92	45.92	NUM
ftr-475	1257	26	and	and	CCONJ
ftr-475	1257	27	the	the	DET
ftr-475	1257	28	residual	residual	ADJ
ftr-475	1257	29	interest	interest	NOUN
ftr-475	1257	30	assigned	assign	VERB
ftr-475	1257	31	a	a	DET
ftr-475	1257	32	negative	negative	ADJ
ftr-475	1257	33	basis	basis	NOUN
ftr-475	1257	34	of	of	ADP
ftr-475	1257	35	-$1.84	-$1.84	PROPN
ftr-475	1257	36	(	(	PUNCT
ftr-475	1257	37	$	$	SYM
ftr-475	1257	38	90	90	NUM
ftr-475	1257	39	x	x	SYM
ftr-475	1257	40	$	$	SYM
ftr-475	1257	41	2/$98	2/$98	NUM
ftr-475	1257	42	)	)	PUNCT
ftr-475	1257	43	.	.	PUNCT
ftr-475	1258	1	if	if	SCONJ
ftr-475	1258	2	the	the	DET
ftr-475	1258	3	sponsor	sponsor	NOUN
ftr-475	1258	4	promptly	promptly	ADV
ftr-475	1258	5	sold	sell	VERB
ftr-475	1258	6	all	all	PRON
ftr-475	1258	7	of	of	ADP
ftr-475	1258	8	the	the	DET
ftr-475	1258	9	remic	remic	NOUN
ftr-475	1258	10	interests	interest	NOUN
ftr-475	1258	11	,	,	PUNCT
ftr-475	1258	12	it	it	PRON
ftr-475	1258	13	would	would	AUX
ftr-475	1258	14	have	have	VERB
ftr-475	1258	15	total	total	ADJ
ftr-475	1258	16	gain	gain	NOUN
ftr-475	1258	17	on	on	ADP
ftr-475	1258	18	the	the	DET
ftr-475	1258	19	sale	sale	NOUN
ftr-475	1258	20	of	of	ADP
ftr-475	1258	21	the	the	DET
ftr-475	1258	22	regular	regular	ADJ
ftr-475	1258	23	interests	interest	NOUN
ftr-475	1258	24	of	of	ADP
ftr-475	1258	25	$	$	SYM
ftr-475	1258	26	8.16	8.16	NUM
ftr-475	1258	27	(	(	PUNCT
ftr-475	1258	28	$	$	SYM
ftr-475	1258	29	50	50	NUM
ftr-475	1258	30	$	$	SYM
ftr-475	1258	31	45.92	45.92	NUM
ftr-475	1258	32	x	x	SYM
ftr-475	1258	33	2	2	NUM
ftr-475	1258	34	)	)	PUNCT
ftr-475	1258	35	and	and	CCONJ
ftr-475	1258	36	a	a	DET
ftr-475	1258	37	loss	loss	NOUN
ftr-475	1258	38	on	on	ADP
ftr-475	1258	39	the	the	DET
ftr-475	1258	40	sale	sale	NOUN
ftr-475	1258	41	of	of	ADP
ftr-475	1258	42	the	the	DET
ftr-475	1258	43	residual	residual	ADJ
ftr-475	1258	44	interest	interest	NOUN
ftr-475	1258	45	of	of	ADP
ftr-475	1258	46	-$.16	-$.16	PROPN
ftr-475	1258	47	(	(	PUNCT
ftr-475	1258	48	-$2	-$2	X
ftr-475	1258	49	+	+	NOUN
ftr-475	1258	50	$	$	SYM
ftr-475	1258	51	1.84	1.84	NUM
ftr-475	1258	52	)	)	PUNCT
ftr-475	1258	53	,	,	PUNCT
ftr-475	1258	54	or	or	CCONJ
ftr-475	1258	55	in	in	ADP
ftr-475	1258	56	other	other	ADJ
ftr-475	1258	57	words	word	NOUN
ftr-475	1258	58	a	a	DET
ftr-475	1258	59	net	net	ADJ
ftr-475	1258	60	gain	gain	NOUN
ftr-475	1258	61	of	of	ADP
ftr-475	1258	62	$	$	SYM
ftr-475	1258	63	8.00	8.00	NUM
ftr-475	1258	64	-	-	PUNCT
ftr-475	1258	65	which	which	PRON
ftr-475	1258	66	is	be	AUX
ftr-475	1258	67	the	the	DET
ftr-475	1258	68	right	right	ADJ
ftr-475	1258	69	result	result	NOUN
ftr-475	1258	70	.	.	PUNCT
ftr-475	1259	1	this	this	DET
ftr-475	1259	2	equivalence	equivalence	NOUN
ftr-475	1259	3	of	of	ADP
ftr-475	1259	4	results	result	NOUN
ftr-475	1259	5	,	,	PUNCT
ftr-475	1259	6	however	however	ADV
ftr-475	1259	7	,	,	PUNCT
ftr-475	1259	8	depends	depend	VERB
ftr-475	1259	9	on	on	ADP
ftr-475	1259	10	the	the	DET
ftr-475	1259	11	up	up	ADJ
ftr-475	1259	12	-	-	PUNCT
ftr-475	1259	13	front	front	NOUN
ftr-475	1259	14	payment	payment	NOUN
ftr-475	1259	15	of	of	ADP
ftr-475	1259	16	$	$	SYM
ftr-475	1259	17	2	2	NUM
ftr-475	1259	18	by	by	ADP
ftr-475	1259	19	the	the	DET
ftr-475	1259	20	sponsor	sponsor	NOUN
ftr-475	1259	21	being	be	AUX
ftr-475	1259	22	deductible	deductible	ADJ
ftr-475	1259	23	in	in	ADP
ftr-475	1259	24	full	full	ADJ
ftr-475	1259	25	when	when	SCONJ
ftr-475	1259	26	paid	pay	VERB
ftr-475	1259	27	as	as	ADP
ftr-475	1259	28	a	a	DET
ftr-475	1259	29	capital	capital	NOUN
ftr-475	1259	30	loss	loss	NOUN
ftr-475	1259	31	(	(	PUNCT
ftr-475	1259	32	assuming	assume	VERB
ftr-475	1259	33	gain	gain	NOUN
ftr-475	1259	34	on	on	ADP
ftr-475	1259	35	the	the	DET
ftr-475	1259	36	sale	sale	NOUN
ftr-475	1259	37	of	of	ADP
ftr-475	1259	38	the	the	DET
ftr-475	1259	39	regular	regular	ADJ
ftr-475	1259	40	interests	interest	NOUN
ftr-475	1259	41	is	be	AUX
ftr-475	1259	42	capital	capital	NOUN
ftr-475	1259	43	)	)	PUNCT
ftr-475	1259	44	.	.	PUNCT
ftr-475	1260	1	the	the	DET
ftr-475	1260	2	character	character	NOUN
ftr-475	1260	3	issue	issue	NOUN
ftr-475	1260	4	is	be	AUX
ftr-475	1260	5	explored	explore	VERB
ftr-475	1260	6	further	far	ADV
ftr-475	1260	7	below	below	ADV
ftr-475	1260	8	in	in	ADP
ftr-475	1260	9	part	part	NOUN
ftr-475	1260	10	iv.e.2.a	iv.e.2.a	NOUN
ftr-475	1260	11	.	.	PUNCT
ftr-475	1260	12	deductibility	deductibility	NOUN
ftr-475	1260	13	in	in	ADP
ftr-475	1260	14	general	general	ADJ
ftr-475	1260	15	should	should	AUX
ftr-475	1260	16	not	not	PART
ftr-475	1260	17	be	be	AUX
ftr-475	1260	18	controversial	controversial	ADJ
ftr-475	1260	19	,	,	PUNCT
ftr-475	1260	20	even	even	ADV
ftr-475	1260	21	if	if	SCONJ
ftr-475	1260	22	the	the	DET
ftr-475	1260	23	service	service	NOUN
ftr-475	1260	24	should	should	AUX
ftr-475	1260	25	ultimately	ultimately	ADV
ftr-475	1260	26	conclude	conclude	VERB
ftr-475	1260	27	that	that	SCONJ
ftr-475	1260	28	the	the	DET
ftr-475	1260	29	transferee	transferee	NOUN
ftr-475	1260	30	must	must	AUX
ftr-475	1260	31	amortize	amortize	VERB
ftr-475	1260	32	the	the	DET
ftr-475	1260	33	up	up	ADJ
ftr-475	1260	34	-	-	PUNCT
ftr-475	1260	35	front	front	NOUN
ftr-475	1260	36	payment	payment	NOUN
ftr-475	1260	37	.	.	PUNCT
ftr-475	1261	1	this	this	PRON
ftr-475	1261	2	is	be	AUX
ftr-475	1261	3	,	,	PUNCT
ftr-475	1261	4	for	for	ADP
ftr-475	1261	5	example	example	NOUN
ftr-475	1261	6	,	,	PUNCT
ftr-475	1261	7	clearly	clearly	ADV
ftr-475	1261	8	the	the	DET
ftr-475	1261	9	rule	rule	NOUN
ftr-475	1261	10	with	with	ADP
ftr-475	1261	11	respect	respect	NOUN
ftr-475	1261	12	to	to	ADP
ftr-475	1261	13	up	up	ADP
ftr-475	1261	14	-	-	PUNCT
ftr-475	1261	15	front	front	NOUN
ftr-475	1261	16	payments	payment	NOUN
ftr-475	1261	17	by	by	ADP
ftr-475	1261	18	a	a	DET
ftr-475	1261	19	transferor	transferor	NOUN
ftr-475	1261	20	of	of	ADP
ftr-475	1261	21	an	an	DET
ftr-475	1261	22	out	out	ADJ
ftr-475	1261	23	-	-	PUNCT
ftr-475	1261	24	ofthe	ofthe	NOUN
ftr-475	1261	25	-	-	PUNCT
ftr-475	1261	26	money	money	NOUN
ftr-475	1261	27	swap	swap	NOUN
ftr-475	1261	28	:	:	PUNCT
ftr-475	1261	29	the	the	DET
ftr-475	1261	30	transferee	transferee	NOUN
ftr-475	1261	31	amortizes	amortize	VERB
ftr-475	1261	32	the	the	DET
ftr-475	1261	33	payment	payment	NOUN
ftr-475	1261	34	,	,	PUNCT
ftr-475	1261	35	but	but	CCONJ
ftr-475	1261	36	the	the	DET
ftr-475	1261	37	transferor	transferor	NOUN
ftr-475	1261	38	immediately	immediately	ADV
ftr-475	1261	39	recognizes	recognize	VERB
ftr-475	1261	40	the	the	DET
ftr-475	1261	41	loss	loss	NOUN
ftr-475	1261	42	.	.	PUNCT
ftr-475	1262	1	7	7	NUM
ftr-475	1262	2	'	'	PUNCT
ftr-475	1262	3	moreover	moreover	ADV
ftr-475	1262	4	,	,	PUNCT
ftr-475	1262	5	with	with	ADP
ftr-475	1262	6	certain	certain	ADJ
ftr-475	1262	7	limited	limited	ADJ
ftr-475	1262	8	exceptions	exception	NOUN
ftr-475	1262	9	such	such	ADJ
ftr-475	1262	10	as	as	ADP
ftr-475	1262	11	section	section	NOUN
ftr-475	1262	12	267	267	NUM
ftr-475	1262	13	,	,	PUNCT
ftr-475	1262	14	the	the	DET
ftr-475	1262	15	internal	internal	ADJ
ftr-475	1262	16	revenue	revenue	NOUN
ftr-475	1262	17	code	code	NOUN
ftr-475	1262	18	does	do	AUX
ftr-475	1262	19	not	not	PART
ftr-475	1262	20	generally	generally	ADV
ftr-475	1262	21	seek	seek	VERB
ftr-475	1262	22	to	to	PART
ftr-475	1262	23	establish	establish	VERB
ftr-475	1262	24	symmetrical	symmetrical	ADJ
ftr-475	1262	25	treatment	treatment	NOUN
ftr-475	1262	26	between	between	ADP
ftr-475	1262	27	the	the	DET
ftr-475	1262	28	two	two	NUM
ftr-475	1262	29	sides	side	NOUN
ftr-475	1262	30	of	of	ADP
ftr-475	1262	31	a	a	DET
ftr-475	1262	32	transaction	transaction	NOUN
ftr-475	1262	33	.	.	PUNCT
ftr-475	1262	34	'	'	PUNCT
ftr-475	1263	1	d.	d.	PROPN
ftr-475	1263	2	treatment	treatment	NOUN
ftr-475	1263	3	of	of	ADP
ftr-475	1263	4	the	the	DET
ftr-475	1263	5	sponsor	sponsor	NOUN
ftr-475	1263	6	on	on	ADP
ftr-475	1263	7	retained	retain	VERB
ftr-475	1263	8	interests	interest	NOUN
ftr-475	1263	9	as	as	SCONJ
ftr-475	1263	10	noted	note	VERB
ftr-475	1263	11	above	above	ADV
ftr-475	1263	12	,	,	PUNCT
ftr-475	1263	13	a	a	DET
ftr-475	1263	14	remic	remic	ADJ
ftr-475	1263	15	sponsor	sponsor	NOUN
ftr-475	1263	16	recognizes	recognize	VERB
ftr-475	1263	17	no	no	DET
ftr-475	1263	18	gain	gain	NOUN
ftr-475	1263	19	or	or	CCONJ
ftr-475	1263	20	loss	loss	NOUN
ftr-475	1263	21	upon	upon	SCONJ
ftr-475	1263	22	the	the	DET
ftr-475	1263	23	transfer	transfer	NOUN
ftr-475	1263	24	of	of	ADP
ftr-475	1263	25	property	property	NOUN
ftr-475	1263	26	to	to	ADP
ftr-475	1263	27	a	a	DET
ftr-475	1263	28	remic	remic	NOUN
ftr-475	1263	29	,	,	PUNCT
ftr-475	1263	30	but	but	CCONJ
ftr-475	1263	31	takes	take	VERB
ftr-475	1263	32	an	an	DET
ftr-475	1263	33	aggregate	aggregate	ADJ
ftr-475	1263	34	bases	basis	NOUN
ftr-475	1263	35	in	in	ADP
ftr-475	1263	36	the	the	DET
ftr-475	1263	37	residual	residual	ADJ
ftr-475	1263	38	and	and	CCONJ
ftr-475	1263	39	regular	regular	ADJ
ftr-475	1263	40	interests	interest	NOUN
ftr-475	1263	41	received	receive	VERB
ftr-475	1263	42	in	in	ADP
ftr-475	1263	43	exchange	exchange	NOUN
ftr-475	1263	44	for	for	ADP
ftr-475	1263	45	the	the	DET
ftr-475	1263	46	transferred	transfer	VERB
ftr-475	1263	47	property	property	NOUN
ftr-475	1263	48	that	that	PRON
ftr-475	1263	49	is	be	AUX
ftr-475	1263	50	equal	equal	ADJ
ftr-475	1263	51	to	to	ADP
ftr-475	1263	52	the	the	DET
ftr-475	1263	53	basis	basis	NOUN
ftr-475	1263	54	of	of	ADP
ftr-475	1263	55	the	the	DET
ftr-475	1263	56	transferred	transfer	VERB
ftr-475	1263	57	property	property	NOUN
ftr-475	1263	58	.	.	PUNCT
ftr-475	1264	1	the	the	DET
ftr-475	1264	2	aggregate	aggregate	ADJ
ftr-475	1264	3	bases	basis	NOUN
ftr-475	1264	4	of	of	ADP
ftr-475	1264	5	the	the	DET
ftr-475	1264	6	residual	residual	ADJ
ftr-475	1264	7	and	and	CCONJ
ftr-475	1264	8	regular	regular	ADJ
ftr-475	1264	9	interests	interest	NOUN
ftr-475	1264	10	is	be	AUX
ftr-475	1264	11	then	then	ADV
ftr-475	1264	12	allocated	allocate	VERB
ftr-475	1264	13	among	among	ADP
ftr-475	1264	14	the	the	DET
ftr-475	1264	15	separate	separate	ADJ
ftr-475	1264	16	interests	interest	NOUN
ftr-475	1264	17	in	in	ADP
ftr-475	1264	18	proportion	proportion	NOUN
ftr-475	1264	19	to	to	ADP
ftr-475	1264	20	their	their	PRON
ftr-475	1264	21	respective	respective	ADJ
ftr-475	1264	22	fair	fair	ADJ
ftr-475	1264	23	market	market	NOUN
ftr-475	1264	24	values	value	NOUN
ftr-475	1264	25	.	.	PUNCT
ftr-475	1265	1	'72	'72	NUM
ftr-475	1265	2	the	the	DET
ftr-475	1265	3	sponsor	sponsor	NOUN
ftr-475	1265	4	thus	thus	ADV
ftr-475	1265	5	will	will	AUX
ftr-475	1265	6	recognize	recognize	VERB
ftr-475	1265	7	any	any	DET
ftr-475	1265	8	gain	gain	NOUN
ftr-475	1265	9	or	or	CCONJ
ftr-475	1265	10	loss	loss	NOUN
ftr-475	1265	11	on	on	ADP
ftr-475	1265	12	the	the	DET
ftr-475	1265	13	residual	residual	ADJ
ftr-475	1265	14	and	and	CCONJ
ftr-475	1265	15	regular	regular	ADJ
ftr-475	1265	16	interests	interest	NOUN
ftr-475	1265	17	when	when	SCONJ
ftr-475	1265	18	it	it	PRON
ftr-475	1265	19	sells	sell	VERB
ftr-475	1265	20	them	they	PRON
ftr-475	1265	21	.	.	PUNCT
ftr-475	1266	1	however	however	ADV
ftr-475	1266	2	,	,	PUNCT
ftr-475	1266	3	in	in	ADP
ftr-475	1266	4	the	the	DET
ftr-475	1266	5	event	event	NOUN
ftr-475	1266	6	the	the	DET
ftr-475	1266	7	sponsor	sponsor	NOUN
ftr-475	1266	8	retains	retain	VERB
ftr-475	1266	9	remic	remic	ADJ
ftr-475	1266	10	interests	interest	NOUN
ftr-475	1266	11	,	,	PUNCT
ftr-475	1266	12	the	the	DET
ftr-475	1266	13	statute	statute	NOUN
ftr-475	1266	14	denies	deny	VERB
ftr-475	1266	15	the	the	DET
ftr-475	1266	16	sponsor	sponsor	NOUN
ftr-475	1266	17	indefinite	indefinite	ADJ
ftr-475	1266	18	deferral	deferral	ADV
ftr-475	1266	19	of	of	ADP
ftr-475	1266	20	built	build	VERB
ftr-475	1266	21	-	-	PUNCT
ftr-475	1266	22	in	in	ADP
ftr-475	1266	23	gain	gain	NOUN
ftr-475	1266	24	or	or	CCONJ
ftr-475	1266	25	loss	loss	NOUN
ftr-475	1266	26	recognition	recognition	NOUN
ftr-475	1266	27	.	.	PUNCT
ftr-475	1267	1	rather	rather	ADV
ftr-475	1267	2	,	,	PUNCT
ftr-475	1267	3	the	the	DET
ftr-475	1267	4	sponsor	sponsor	NOUN
ftr-475	1267	5	is	be	AUX
ftr-475	1267	6	required	require	VERB
ftr-475	1267	7	to	to	PART
ftr-475	1267	8	accrue	accrue	VERB
ftr-475	1267	9	such	such	ADJ
ftr-475	1267	10	gain	gain	NOUN
ftr-475	1267	11	or	or	CCONJ
ftr-475	1267	12	loss	loss	NOUN
ftr-475	1267	13	over	over	ADP
ftr-475	1267	14	time	time	NOUN
ftr-475	1267	15	.	.	PUNCT
ftr-475	1268	1	73	73	NUM
ftr-475	1268	2	169	169	NUM
ftr-475	1268	3	.	.	PUNCT
ftr-475	1269	1	the	the	DET
ftr-475	1269	2	$	$	SYM
ftr-475	1269	3	98	98	NUM
ftr-475	1269	4	figure	figure	NOUN
ftr-475	1269	5	equals	equal	VERB
ftr-475	1269	6	the	the	DET
ftr-475	1269	7	fair	fair	ADJ
ftr-475	1269	8	market	market	NOUN
ftr-475	1269	9	value	value	NOUN
ftr-475	1269	10	of	of	ADP
ftr-475	1269	11	the	the	DET
ftr-475	1269	12	regular	regular	ADJ
ftr-475	1269	13	interests	interest	NOUN
ftr-475	1269	14	(	(	PUNCT
ftr-475	1269	15	$	$	SYM
ftr-475	1269	16	100	100	NUM
ftr-475	1269	17	)	)	PUNCT
ftr-475	1269	18	plus	plus	CCONJ
ftr-475	1269	19	the	the	DET
ftr-475	1269	20	fair	fair	ADJ
ftr-475	1269	21	market	market	NOUN
ftr-475	1269	22	value	value	NOUN
ftr-475	1269	23	of	of	ADP
ftr-475	1269	24	the	the	DET
ftr-475	1269	25	residual	residual	ADJ
ftr-475	1269	26	interest	interest	NOUN
ftr-475	1269	27	(	(	PUNCT
ftr-475	1269	28	-$2	-$2	NOUN
ftr-475	1269	29	)	)	PUNCT
ftr-475	1269	30	.	.	PUNCT
ftr-475	1270	1	170	170	NUM
ftr-475	1270	2	.	.	PUNCT
ftr-475	1271	1	see	see	VERB
ftr-475	1271	2	regs	reg	NOUN
ftr-475	1271	3	.	.	PUNCT
ftr-475	1272	1	§	§	PROPN
ftr-475	1272	2	1.446	1.446	NUM
ftr-475	1272	3	-	-	SYM
ftr-475	1272	4	3(h)(2	3(h)(2	NUM
ftr-475	1272	5	)	)	PUNCT
ftr-475	1272	6	,	,	PUNCT
ftr-475	1272	7	(	(	PUNCT
ftr-475	1272	8	5	5	X
ftr-475	1272	9	)	)	PUNCT
ftr-475	1272	10	ex	ex	NOUN
ftr-475	1272	11	.	.	NOUN
ftr-475	1272	12	2(b	2(b	NUM
ftr-475	1272	13	)	)	PUNCT
ftr-475	1272	14	.	.	PUNCT
ftr-475	1273	1	171	171	X
ftr-475	1273	2	.	.	PUNCT
ftr-475	1274	1	see	see	VERB
ftr-475	1274	2	generally	generally	ADV
ftr-475	1274	3	reed	reed	PROPN
ftr-475	1274	4	h.	h.	PROPN
ftr-475	1274	5	shuldiner	shuldiner	PROPN
ftr-475	1274	6	,	,	PUNCT
ftr-475	1274	7	consistency	consistency	NOUN
ftr-475	1274	8	and	and	CCONJ
ftr-475	1274	9	the	the	DET
ftr-475	1274	10	taxation	taxation	NOUN
ftr-475	1274	11	of	of	ADP
ftr-475	1274	12	financial	financial	ADJ
ftr-475	1274	13	products	product	NOUN
ftr-475	1274	14	,	,	PUNCT
ftr-475	1274	15	70	70	NUM
ftr-475	1274	16	taxes	taxis	NOUN
ftr-475	1274	17	781	781	NUM
ftr-475	1274	18	,	,	PUNCT
ftr-475	1274	19	786	786	NUM
ftr-475	1274	20	-	-	SYM
ftr-475	1274	21	87	87	NUM
ftr-475	1274	22	(	(	PUNCT
ftr-475	1274	23	1992	1992	NUM
ftr-475	1274	24	)	)	PUNCT
ftr-475	1274	25	(	(	PUNCT
ftr-475	1274	26	discussing	discuss	VERB
ftr-475	1274	27	role	role	NOUN
ftr-475	1274	28	of	of	ADP
ftr-475	1274	29	symmetry	symmetry	NOUN
ftr-475	1274	30	in	in	ADP
ftr-475	1274	31	the	the	DET
ftr-475	1274	32	code	code	NOUN
ftr-475	1274	33	)	)	PUNCT
ftr-475	1274	34	.	.	PUNCT
ftr-475	1275	1	172	172	X
ftr-475	1275	2	.	.	PUNCT
ftr-475	1275	3	irc	irc	PROPN
ftr-475	1275	4	§	§	PROPN
ftr-475	1275	5	860f(b)(1)(b	860f(b)(1)(b	NUM
ftr-475	1275	6	)	)	PUNCT
ftr-475	1275	7	;	;	PUNCT
ftr-475	1275	8	regs	reg	NOUN
ftr-475	1275	9	.	.	PUNCT
ftr-475	1276	1	§	§	PROPN
ftr-475	1276	2	1.860f-2(b)(3	1.860f-2(b)(3	NUM
ftr-475	1276	3	)	)	PUNCT
ftr-475	1276	4	.	.	PUNCT
ftr-475	1277	1	173	173	NUM
ftr-475	1277	2	.	.	PUNCT
ftr-475	1277	3	irc	irc	PROPN
ftr-475	1277	4	§	§	PROPN
ftr-475	1277	5	860f(b)(i)(c	860f(b)(i)(c	PROPN
ftr-475	1277	6	)	)	PUNCT
ftr-475	1277	7	,	,	PUNCT
ftr-475	1277	8	(	(	PUNCT
ftr-475	1277	9	d	d	NOUN
ftr-475	1277	10	)	)	PUNCT
ftr-475	1277	11	.	.	PUNCT
ftr-475	1278	1	it	it	PRON
ftr-475	1278	2	is	be	AUX
ftr-475	1278	3	not	not	PART
ftr-475	1278	4	entirely	entirely	ADV
ftr-475	1278	5	clear	clear	ADJ
ftr-475	1278	6	what	what	PRON
ftr-475	1278	7	"	"	PUNCT
ftr-475	1278	8	retained	retain	VERB
ftr-475	1278	9	"	"	PUNCT
ftr-475	1278	10	means	mean	NOUN
ftr-475	1278	11	.	.	PUNCT
ftr-475	1279	1	the	the	DET
ftr-475	1279	2	term	term	NOUN
ftr-475	1279	3	should	should	AUX
ftr-475	1279	4	be	be	AUX
ftr-475	1279	5	interpreted	interpret	VERB
ftr-475	1279	6	with	with	ADP
ftr-475	1279	7	an	an	DET
ftr-475	1279	8	eye	eye	NOUN
ftr-475	1279	9	to	to	ADP
ftr-475	1279	10	regs	reg	NOUN
ftr-475	1279	11	.	.	PUNCT
ftr-475	1280	1	§	§	PROPN
ftr-475	1280	2	1.860g	1.860g	PROPN
ftr-475	1280	3	-	-	SYM
ftr-475	1280	4	l(d)(1	l(d)(1	NUM
ftr-475	1280	5	)	)	PUNCT
ftr-475	1280	6	,	,	PUNCT
ftr-475	1280	7	which	which	PRON
ftr-475	1280	8	defines	define	VERB
ftr-475	1280	9	issue	issue	NOUN
ftr-475	1280	10	price	price	NOUN
ftr-475	1280	11	for	for	ADP
ftr-475	1280	12	retained	retain	VERB
ftr-475	1280	13	and	and	CCONJ
ftr-475	1280	14	publicly	publicly	ADV
ftr-475	1280	15	offered	offer	VERB
ftr-475	1280	16	regular	regular	ADJ
ftr-475	1280	17	interests	interest	NOUN
ftr-475	1280	18	.	.	PUNCT
ftr-475	1281	1	thus	thus	ADV
ftr-475	1281	2	,	,	PUNCT
ftr-475	1281	3	if	if	SCONJ
ftr-475	1281	4	a	a	DET
ftr-475	1281	5	regular	regular	ADJ
ftr-475	1281	6	interest	interest	NOUN
ftr-475	1281	7	is	be	AUX
ftr-475	1281	8	part	part	NOUN
ftr-475	1281	9	of	of	ADP
ftr-475	1281	10	an	an	DET
ftr-475	1281	11	issue	issue	NOUN
ftr-475	1281	12	that	that	PRON
ftr-475	1281	13	is	be	AUX
ftr-475	1281	14	publicly	publicly	ADV
ftr-475	1281	15	offered	offer	VERB
ftr-475	1281	16	,	,	PUNCT
ftr-475	1281	17	it	it	PRON
ftr-475	1281	18	should	should	AUX
ftr-475	1281	19	not	not	PART
ftr-475	1281	20	be	be	AUX
ftr-475	1281	21	viewed	view	VERB
ftr-475	1281	22	as	as	ADP
ftr-475	1281	23	retained	retain	VERB
ftr-475	1281	24	,	,	PUNCT
ftr-475	1281	25	unless	unless	SCONJ
ftr-475	1281	26	perhaps	perhaps	ADV
ftr-475	1281	27	the	the	DET
ftr-475	1281	28	sponsor	sponsor	NOUN
ftr-475	1281	29	is	be	AUX
ftr-475	1281	30	unsuccessful	unsuccessful	ADJ
ftr-475	1281	31	in	in	ADP
ftr-475	1281	32	selling	sell	VERB
ftr-475	1281	33	the	the	DET
ftr-475	1281	34	interests	interest	NOUN
ftr-475	1281	35	within	within	ADP
ftr-475	1281	36	some	some	DET
ftr-475	1281	37	reasonable	reasonable	ADJ
ftr-475	1281	38	period	period	NOUN
ftr-475	1281	39	of	of	ADP
ftr-475	1281	40	time	time	NOUN
ftr-475	1281	41	.	.	PUNCT
ftr-475	1282	1	the	the	DET
ftr-475	1282	2	author	author	NOUN
ftr-475	1282	3	is	be	AUX
ftr-475	1282	4	aware	aware	ADJ
ftr-475	1282	5	of	of	ADP
ftr-475	1282	6	some	some	DET
ftr-475	1282	7	sectors	sector	NOUN
ftr-475	1282	8	of	of	ADP
ftr-475	1282	9	the	the	DET
ftr-475	1282	10	industry	industry	NOUN
ftr-475	1282	11	that	that	PRON
ftr-475	1282	12	take	take	VERB
ftr-475	1282	13	the	the	DET
ftr-475	1282	14	view	view	NOUN
ftr-475	1282	15	that	that	SCONJ
ftr-475	1282	16	any	any	DET
ftr-475	1282	17	regular	regular	ADJ
ftr-475	1282	18	interests	interest	NOUN
ftr-475	1282	19	that	that	PRON
ftr-475	1282	20	remain	remain	VERB
ftr-475	1282	21	unsold	unsold	ADJ
ftr-475	1282	22	on	on	ADP
ftr-475	1282	23	the	the	DET
ftr-475	1282	24	startup	startup	ADJ
ftr-475	1282	25	day	day	NOUN
ftr-475	1282	26	are	be	AUX
ftr-475	1282	27	to	to	PART
ftr-475	1282	28	be	be	AUX
ftr-475	1282	29	viewed	view	VERB
ftr-475	1282	30	as	as	ADP
ftr-475	1282	31	retained	retain	VERB
ftr-475	1282	32	.	.	PUNCT
ftr-475	1283	1	such	such	DET
ftr-475	1283	2	a	a	DET
ftr-475	1283	3	view	view	NOUN
ftr-475	1283	4	is	be	AUX
ftr-475	1283	5	motivated	motivate	VERB
ftr-475	1283	6	less	less	ADJ
ftr-475	1283	7	by	by	ADP
ftr-475	1283	8	a	a	DET
ftr-475	1283	9	reasoned	reasoned	ADJ
ftr-475	1283	10	[	[	X
ftr-475	1283	11	vol	vol	NOUN
ftr-475	1283	12	.	.	NOUN
ftr-475	1283	13	2:4	2:4	NUM
ftr-475	1283	14	tax	tax	NOUN
ftr-475	1283	15	aspects	aspect	NOUN
ftr-475	1283	16	of	of	ADP
ftr-475	1283	17	remic	remic	ADJ
ftr-475	1283	18	residual	residual	ADJ
ftr-475	1283	19	interests	interest	NOUN
ftr-475	1283	20	under	under	ADP
ftr-475	1283	21	the	the	DET
ftr-475	1283	22	statute	statute	NOUN
ftr-475	1283	23	,	,	PUNCT
ftr-475	1283	24	a	a	DET
ftr-475	1283	25	regular	regular	ADJ
ftr-475	1283	26	or	or	CCONJ
ftr-475	1283	27	residual	residual	ADJ
ftr-475	1283	28	interest	interest	NOUN
ftr-475	1283	29	has	have	AUX
ftr-475	1283	30	built	build	VERB
ftr-475	1283	31	-	-	PUNCT
ftr-475	1283	32	in	in	ADP
ftr-475	1283	33	gain	gain	NOUN
ftr-475	1283	34	or	or	CCONJ
ftr-475	1283	35	loss	loss	NOUN
ftr-475	1283	36	equal	equal	ADJ
ftr-475	1283	37	to	to	ADP
ftr-475	1283	38	the	the	DET
ftr-475	1283	39	difference	difference	NOUN
ftr-475	1283	40	between	between	ADP
ftr-475	1283	41	the	the	DET
ftr-475	1283	42	sponsor	sponsor	NOUN
ftr-475	1283	43	's	's	PART
ftr-475	1283	44	basis	basis	NOUN
ftr-475	1283	45	in	in	ADP
ftr-475	1283	46	the	the	DET
ftr-475	1283	47	interest	interest	NOUN
ftr-475	1283	48	and	and	CCONJ
ftr-475	1283	49	its	its	PRON
ftr-475	1283	50	issue	issue	NOUN
ftr-475	1283	51	price	price	NOUN
ftr-475	1283	52	.	.	PUNCT
ftr-475	1284	1	74	74	NUM
ftr-475	1284	2	in	in	ADP
ftr-475	1284	3	the	the	DET
ftr-475	1284	4	case	case	NOUN
ftr-475	1284	5	of	of	ADP
ftr-475	1284	6	residual	residual	ADJ
ftr-475	1284	7	interests	interest	NOUN
ftr-475	1284	8	,	,	PUNCT
ftr-475	1284	9	the	the	DET
ftr-475	1284	10	sponsor	sponsor	NOUN
ftr-475	1284	11	must	must	AUX
ftr-475	1284	12	accrue	accrue	VERB
ftr-475	1284	13	built	build	VERB
ftr-475	1284	14	-	-	PUNCT
ftr-475	1284	15	in	in	ADP
ftr-475	1284	16	gain	gain	NOUN
ftr-475	1284	17	or	or	CCONJ
ftr-475	1284	18	loss	loss	NOUN
ftr-475	1284	19	ratably	ratably	ADV
ftr-475	1284	20	over	over	ADP
ftr-475	1284	21	the	the	DET
ftr-475	1284	22	anticipated	anticipate	VERB
ftr-475	1284	23	weighted	weight	VERB
ftr-475	1284	24	average	average	ADJ
ftr-475	1284	25	life	life	NOUN
ftr-475	1284	26	of	of	ADP
ftr-475	1284	27	the	the	DET
ftr-475	1284	28	remic.175	remic.175	NOUN
ftr-475	1284	29	the	the	DET
ftr-475	1284	30	regulations	regulation	NOUN
ftr-475	1284	31	provide	provide	VERB
ftr-475	1284	32	that	that	SCONJ
ftr-475	1284	33	built	build	VERB
ftr-475	1284	34	-	-	PUNCT
ftr-475	1284	35	in	in	ADP
ftr-475	1284	36	gain	gain	NOUN
ftr-475	1284	37	recognized	recognize	VERB
ftr-475	1284	38	by	by	ADP
ftr-475	1284	39	the	the	DET
ftr-475	1284	40	sponsor	sponsor	NOUN
ftr-475	1284	41	increases	increase	VERB
ftr-475	1284	42	its	its	PRON
ftr-475	1284	43	basis	basis	NOUN
ftr-475	1284	44	in	in	ADP
ftr-475	1284	45	the	the	DET
ftr-475	1284	46	residual	residual	ADJ
ftr-475	1284	47	interest	interest	NOUN
ftr-475	1284	48	,	,	PUNCT
ftr-475	1284	49	whereas	whereas	SCONJ
ftr-475	1284	50	recognized	recognize	VERB
ftr-475	1284	51	built	build	VERB
ftr-475	1284	52	-	-	PUNCT
ftr-475	1284	53	in	in	ADP
ftr-475	1284	54	loss	loss	NOUN
ftr-475	1284	55	decreases	decrease	VERB
ftr-475	1284	56	it	it	PRON
ftr-475	1284	57	.	.	PUNCT
ftr-475	1285	1	'76	'76	NUM
ftr-475	1285	2	however	however	ADV
ftr-475	1285	3	,	,	PUNCT
ftr-475	1285	4	in	in	ADP
ftr-475	1285	5	the	the	DET
ftr-475	1285	6	case	case	NOUN
ftr-475	1285	7	of	of	ADP
ftr-475	1285	8	losses	loss	NOUN
ftr-475	1285	9	,	,	PUNCT
ftr-475	1285	10	it	it	PRON
ftr-475	1285	11	is	be	AUX
ftr-475	1285	12	unlikely	unlikely	ADJ
ftr-475	1285	13	that	that	SCONJ
ftr-475	1285	14	the	the	DET
ftr-475	1285	15	service	service	NOUN
ftr-475	1285	16	intended	intend	VERB
ftr-475	1285	17	that	that	SCONJ
ftr-475	1285	18	a	a	DET
ftr-475	1285	19	sponsor	sponsor	NOUN
ftr-475	1285	20	's	's	PART
ftr-475	1285	21	basis	basis	NOUN
ftr-475	1285	22	in	in	ADP
ftr-475	1285	23	a	a	DET
ftr-475	1285	24	residual	residual	ADJ
ftr-475	1285	25	interest	interest	NOUN
ftr-475	1285	26	be	be	AUX
ftr-475	1285	27	reduced	reduce	VERB
ftr-475	1285	28	below	below	ADP
ftr-475	1285	29	zero	zero	NUM
ftr-475	1285	30	,	,	PUNCT
ftr-475	1285	31	although	although	SCONJ
ftr-475	1285	32	technically	technically	ADV
ftr-475	1285	33	the	the	DET
ftr-475	1285	34	regulations	regulation	NOUN
ftr-475	1285	35	can	can	AUX
ftr-475	1285	36	produce	produce	VERB
ftr-475	1285	37	that	that	DET
ftr-475	1285	38	result	result	NOUN
ftr-475	1285	39	.	.	PUNCT
ftr-475	1285	40	'	'	PUNCT
ftr-475	1286	1	"	"	PUNCT
ftr-475	1286	2	7	7	NUM
ftr-475	1286	3	an	an	DET
ftr-475	1286	4	unfortunate	unfortunate	ADJ
ftr-475	1286	5	distortion	distortion	NOUN
ftr-475	1286	6	produced	produce	VERB
ftr-475	1286	7	by	by	ADP
ftr-475	1286	8	these	these	DET
ftr-475	1286	9	rules	rule	NOUN
ftr-475	1286	10	arises	arise	VERB
ftr-475	1286	11	in	in	ADP
ftr-475	1286	12	the	the	DET
ftr-475	1286	13	case	case	NOUN
ftr-475	1286	14	of	of	ADP
ftr-475	1286	15	negative	negative	ADJ
ftr-475	1286	16	value	value	NOUN
ftr-475	1286	17	residual	residual	ADJ
ftr-475	1286	18	interests	interest	NOUN
ftr-475	1286	19	,	,	PUNCT
ftr-475	1286	20	where	where	SCONJ
ftr-475	1286	21	the	the	DET
ftr-475	1286	22	sponsor	sponsor	NOUN
ftr-475	1286	23	retains	retain	VERB
ftr-475	1286	24	both	both	CCONJ
ftr-475	1286	25	the	the	DET
ftr-475	1286	26	residual	residual	ADJ
ftr-475	1286	27	and	and	CCONJ
ftr-475	1286	28	regular	regular	ADJ
ftr-475	1286	29	interests	interest	NOUN
ftr-475	1286	30	(	(	PUNCT
ftr-475	1286	31	an	an	DET
ftr-475	1286	32	uncommon	uncommon	ADJ
ftr-475	1286	33	,	,	PUNCT
ftr-475	1286	34	but	but	CCONJ
ftr-475	1286	35	not	not	PART
ftr-475	1286	36	unprecedented	unprecedented	ADJ
ftr-475	1286	37	situation	situation	NOUN
ftr-475	1286	38	)	)	PUNCT
ftr-475	1286	39	.	.	PUNCT
ftr-475	1287	1	because	because	SCONJ
ftr-475	1287	2	the	the	DET
ftr-475	1287	3	service	service	NOUN
ftr-475	1287	4	objects	object	VERB
ftr-475	1287	5	to	to	ADP
ftr-475	1287	6	a	a	DET
ftr-475	1287	7	negative	negative	ADJ
ftr-475	1287	8	issue	issue	NOUN
ftr-475	1287	9	price	price	NOUN
ftr-475	1287	10	,	,	PUNCT
ftr-475	1287	11	a	a	DET
ftr-475	1287	12	negative	negative	ADJ
ftr-475	1287	13	value	value	NOUN
ftr-475	1287	14	residual	residual	ADJ
ftr-475	1287	15	interest	interest	NOUN
ftr-475	1287	16	will	will	AUX
ftr-475	1287	17	not	not	PART
ftr-475	1287	18	have	have	VERB
ftr-475	1287	19	a	a	DET
ftr-475	1287	20	built	build	VERB
ftr-475	1287	21	-	-	PUNCT
ftr-475	1287	22	in	in	ADP
ftr-475	1287	23	loss	loss	NOUN
ftr-475	1287	24	to	to	PART
ftr-475	1287	25	offset	offset	VERB
ftr-475	1287	26	built	build	VERB
ftr-475	1287	27	-	-	PUNCT
ftr-475	1287	28	in	in	ADP
ftr-475	1287	29	gain	gain	NOUN
ftr-475	1287	30	on	on	ADP
ftr-475	1287	31	regular	regular	ADJ
ftr-475	1287	32	interests	interest	NOUN
ftr-475	1287	33	.	.	PUNCT
ftr-475	1288	1	for	for	ADP
ftr-475	1288	2	example	example	NOUN
ftr-475	1288	3	,	,	PUNCT
ftr-475	1288	4	if	if	SCONJ
ftr-475	1288	5	a	a	DET
ftr-475	1288	6	sponsor	sponsor	NOUN
ftr-475	1288	7	contributes	contribute	VERB
ftr-475	1288	8	property	property	NOUN
ftr-475	1288	9	with	with	ADP
ftr-475	1288	10	a	a	DET
ftr-475	1288	11	basis	basis	NOUN
ftr-475	1288	12	of	of	ADP
ftr-475	1288	13	$	$	SYM
ftr-475	1288	14	90	90	NUM
ftr-475	1288	15	to	to	ADP
ftr-475	1288	16	a	a	DET
ftr-475	1288	17	remic	remic	NOUN
ftr-475	1288	18	and	and	CCONJ
ftr-475	1288	19	takes	take	VERB
ftr-475	1288	20	back	back	ADP
ftr-475	1288	21	two	two	NUM
ftr-475	1288	22	regular	regular	ADJ
ftr-475	1288	23	interests	interest	NOUN
ftr-475	1288	24	each	each	PRON
ftr-475	1288	25	with	with	ADP
ftr-475	1288	26	a	a	DET
ftr-475	1288	27	fair	fair	ADJ
ftr-475	1288	28	market	market	NOUN
ftr-475	1288	29	value	value	NOUN
ftr-475	1288	30	of	of	ADP
ftr-475	1288	31	$	$	SYM
ftr-475	1288	32	50	50	NUM
ftr-475	1288	33	and	and	CCONJ
ftr-475	1288	34	a	a	DET
ftr-475	1288	35	residual	residual	ADJ
ftr-475	1288	36	interest	interest	NOUN
ftr-475	1288	37	with	with	ADP
ftr-475	1288	38	a	a	DET
ftr-475	1288	39	negative	negative	ADJ
ftr-475	1288	40	value	value	NOUN
ftr-475	1288	41	of	of	ADP
ftr-475	1288	42	-$2	-$2	X
ftr-475	1288	43	,	,	PUNCT
ftr-475	1288	44	it	it	PRON
ftr-475	1288	45	is	be	AUX
ftr-475	1288	46	clear	clear	ADJ
ftr-475	1288	47	that	that	SCONJ
ftr-475	1288	48	the	the	DET
ftr-475	1288	49	sponsor	sponsor	NOUN
ftr-475	1288	50	has	have	VERB
ftr-475	1288	51	net	net	ADJ
ftr-475	1288	52	built	build	VERB
ftr-475	1288	53	-	-	PUNCT
ftr-475	1288	54	in	in	ADP
ftr-475	1288	55	gain	gain	NOUN
ftr-475	1288	56	of	of	ADP
ftr-475	1288	57	$	$	SYM
ftr-475	1288	58	8	8	NUM
ftr-475	1288	59	.	.	PUNCT
ftr-475	1289	1	yet	yet	ADV
ftr-475	1289	2	,	,	PUNCT
ftr-475	1289	3	the	the	DET
ftr-475	1289	4	sponsor	sponsor	NOUN
ftr-475	1289	5	will	will	AUX
ftr-475	1289	6	be	be	AUX
ftr-475	1289	7	forced	force	VERB
ftr-475	1289	8	to	to	PART
ftr-475	1289	9	accrue	accrue	VERB
ftr-475	1289	10	built	build	VERB
ftr-475	1289	11	-	-	PUNCT
ftr-475	1289	12	in	in	ADP
ftr-475	1289	13	gain	gain	NOUN
ftr-475	1289	14	of	of	ADP
ftr-475	1289	15	$	$	SYM
ftr-475	1289	16	10	10	NUM
ftr-475	1289	17	(	(	PUNCT
ftr-475	1289	18	$	$	SYM
ftr-475	1289	19	50	50	NUM
ftr-475	1289	20	x	x	SYM
ftr-475	1289	21	2	2	NUM
ftr-475	1289	22	$	$	SYM
ftr-475	1289	23	90	90	NUM
ftr-475	1289	24	)	)	PUNCT
ftr-475	1289	25	and	and	CCONJ
ftr-475	1289	26	will	will	AUX
ftr-475	1289	27	have	have	VERB
ftr-475	1289	28	no	no	DET
ftr-475	1289	29	offsetting	offset	VERB
ftr-475	1289	30	accrual	accrual	ADJ
ftr-475	1289	31	of	of	ADP
ftr-475	1289	32	built	build	VERB
ftr-475	1289	33	-	-	PUNCT
ftr-475	1289	34	in	in	ADP
ftr-475	1289	35	loss	loss	NOUN
ftr-475	1289	36	on	on	ADP
ftr-475	1289	37	the	the	DET
ftr-475	1289	38	residual	residual	ADJ
ftr-475	1289	39	interest	interest	NOUN
ftr-475	1289	40	.	.	PUNCT
ftr-475	1290	1	the	the	DET
ftr-475	1290	2	result	result	NOUN
ftr-475	1290	3	is	be	AUX
ftr-475	1290	4	plainly	plainly	ADV
ftr-475	1290	5	anomalous	anomalous	ADJ
ftr-475	1290	6	,	,	PUNCT
ftr-475	1290	7	but	but	CCONJ
ftr-475	1290	8	likely	likely	ADV
ftr-475	1290	9	to	to	PART
ftr-475	1290	10	arise	arise	VERB
ftr-475	1290	11	only	only	ADV
ftr-475	1290	12	on	on	ADP
ftr-475	1290	13	rare	rare	ADJ
ftr-475	1290	14	occasions	occasion	NOUN
ftr-475	1290	15	.	.	PUNCT
ftr-475	1291	1	one	one	NUM
ftr-475	1291	2	issue	issue	NOUN
ftr-475	1291	3	raised	raise	VERB
ftr-475	1291	4	by	by	ADP
ftr-475	1291	5	the	the	DET
ftr-475	1291	6	built	build	VERB
ftr-475	1291	7	-	-	PUNCT
ftr-475	1291	8	in	in	ADP
ftr-475	1291	9	gain	gain	NOUN
ftr-475	1291	10	and	and	CCONJ
ftr-475	1291	11	loss	loss	NOUN
ftr-475	1291	12	rules	rule	NOUN
ftr-475	1291	13	relates	relate	VERB
ftr-475	1291	14	to	to	ADP
ftr-475	1291	15	the	the	DET
ftr-475	1291	16	character	character	NOUN
ftr-475	1291	17	of	of	ADP
ftr-475	1291	18	the	the	DET
ftr-475	1291	19	income	income	NOUN
ftr-475	1291	20	or	or	CCONJ
ftr-475	1291	21	loss	loss	NOUN
ftr-475	1291	22	.	.	PUNCT
ftr-475	1292	1	since	since	SCONJ
ftr-475	1292	2	the	the	DET
ftr-475	1292	3	statute	statute	NOUN
ftr-475	1292	4	does	do	AUX
ftr-475	1292	5	not	not	PART
ftr-475	1292	6	expressly	expressly	ADV
ftr-475	1292	7	provide	provide	VERB
ftr-475	1292	8	for	for	ADP
ftr-475	1292	9	capital	capital	NOUN
ftr-475	1292	10	treatment	treatment	NOUN
ftr-475	1292	11	,	,	PUNCT
ftr-475	1292	12	such	such	ADJ
ftr-475	1292	13	gains	gain	NOUN
ftr-475	1292	14	and	and	CCONJ
ftr-475	1292	15	losses	loss	NOUN
ftr-475	1292	16	are	be	AUX
ftr-475	1292	17	ordinary	ordinary	ADJ
ftr-475	1292	18	in	in	ADP
ftr-475	1292	19	character	character	NOUN
ftr-475	1292	20	(	(	PUNCT
ftr-475	1292	21	there	there	PRON
ftr-475	1292	22	clearly	clearly	ADV
ftr-475	1292	23	is	be	AUX
ftr-475	1292	24	no	no	DET
ftr-475	1292	25	sale	sale	NOUN
ftr-475	1292	26	or	or	CCONJ
ftr-475	1292	27	exchange	exchange	NOUN
ftr-475	1292	28	of	of	ADP
ftr-475	1292	29	property	property	NOUN
ftr-475	1292	30	)	)	PUNCT
ftr-475	1292	31	,	,	PUNCT
ftr-475	1292	32	which	which	PRON
ftr-475	1292	33	is	be	AUX
ftr-475	1292	34	a	a	DET
ftr-475	1292	35	mildly	mildly	ADV
ftr-475	1292	36	curious	curious	ADJ
ftr-475	1292	37	result	result	NOUN
ftr-475	1292	38	since	since	SCONJ
ftr-475	1292	39	the	the	DET
ftr-475	1292	40	actual	actual	ADJ
ftr-475	1292	41	realization	realization	NOUN
ftr-475	1292	42	of	of	ADP
ftr-475	1292	43	built	build	VERB
ftr-475	1292	44	-	-	PUNCT
ftr-475	1292	45	in	in	ADP
ftr-475	1292	46	gain	gain	NOUN
ftr-475	1292	47	or	or	CCONJ
ftr-475	1292	48	loss	loss	NOUN
ftr-475	1292	49	by	by	ADP
ftr-475	1292	50	way	way	NOUN
ftr-475	1292	51	of	of	ADP
ftr-475	1292	52	a	a	DET
ftr-475	1292	53	sale	sale	NOUN
ftr-475	1292	54	of	of	ADP
ftr-475	1292	55	residual	residual	ADJ
ftr-475	1292	56	or	or	CCONJ
ftr-475	1292	57	regular	regular	ADJ
ftr-475	1292	58	interest	interest	NOUN
ftr-475	1292	59	may	may	AUX
ftr-475	1292	60	well	well	ADV
ftr-475	1292	61	be	be	AUX
ftr-475	1292	62	capital	capital	NOUN
ftr-475	1292	63	(	(	PUNCT
ftr-475	1292	64	if	if	SCONJ
ftr-475	1292	65	the	the	DET
ftr-475	1292	66	interests	interest	NOUN
ftr-475	1292	67	are	be	AUX
ftr-475	1292	68	not	not	PART
ftr-475	1292	69	held	hold	VERB
ftr-475	1292	70	interpretation	interpretation	NOUN
ftr-475	1292	71	of	of	ADP
ftr-475	1292	72	the	the	DET
ftr-475	1292	73	remic	remic	NOUN
ftr-475	1292	74	rules	rule	NOUN
ftr-475	1292	75	than	than	ADP
ftr-475	1292	76	by	by	ADP
ftr-475	1292	77	administrative	administrative	ADJ
ftr-475	1292	78	expediency	expediency	NOUN
ftr-475	1292	79	.	.	PUNCT
ftr-475	1293	1	for	for	ADP
ftr-475	1293	2	example	example	NOUN
ftr-475	1293	3	,	,	PUNCT
ftr-475	1293	4	under	under	ADP
ftr-475	1293	5	the	the	DET
ftr-475	1293	6	remic	remic	NOUN
ftr-475	1293	7	rules	rule	NOUN
ftr-475	1293	8	all	all	DET
ftr-475	1293	9	remic	remic	ADJ
ftr-475	1293	10	formations	formation	NOUN
ftr-475	1293	11	are	be	AUX
ftr-475	1293	12	treated	treat	VERB
ftr-475	1293	13	as	as	SCONJ
ftr-475	1293	14	if	if	SCONJ
ftr-475	1293	15	the	the	DET
ftr-475	1293	16	regular	regular	ADJ
ftr-475	1293	17	interests	interest	NOUN
ftr-475	1293	18	were	be	AUX
ftr-475	1293	19	issued	issue	VERB
ftr-475	1293	20	to	to	ADP
ftr-475	1293	21	the	the	DET
ftr-475	1293	22	sponsor	sponsor	NOUN
ftr-475	1293	23	on	on	ADP
ftr-475	1293	24	the	the	DET
ftr-475	1293	25	startup	startup	ADJ
ftr-475	1293	26	day	day	NOUN
ftr-475	1293	27	and	and	CCONJ
ftr-475	1293	28	then	then	ADV
ftr-475	1293	29	sold	sell	VERB
ftr-475	1293	30	,	,	PUNCT
ftr-475	1293	31	which	which	PRON
ftr-475	1293	32	would	would	AUX
ftr-475	1293	33	mean	mean	VERB
ftr-475	1293	34	that	that	SCONJ
ftr-475	1293	35	all	all	DET
ftr-475	1293	36	regular	regular	ADJ
ftr-475	1293	37	interests	interest	NOUN
ftr-475	1293	38	are	be	AUX
ftr-475	1293	39	always	always	ADV
ftr-475	1293	40	retained	retain	VERB
ftr-475	1293	41	under	under	ADP
ftr-475	1293	42	the	the	DET
ftr-475	1293	43	foregoing	forego	VERB
ftr-475	1293	44	interpretation	interpretation	NOUN
ftr-475	1293	45	.	.	PUNCT
ftr-475	1294	1	regs	regs	PROPN
ftr-475	1294	2	.	.	PUNCT
ftr-475	1295	1	§	§	PROPN
ftr-475	1295	2	1.860f-2(a	1.860f-2(a	NOUN
ftr-475	1295	3	)	)	PUNCT
ftr-475	1295	4	.	.	PUNCT
ftr-475	1296	1	174	174	NUM
ftr-475	1296	2	.	.	PUNCT
ftr-475	1297	1	in	in	ADP
ftr-475	1297	2	this	this	DET
ftr-475	1297	3	context	context	NOUN
ftr-475	1297	4	,	,	PUNCT
ftr-475	1297	5	issue	issue	NOUN
ftr-475	1297	6	price	price	NOUN
ftr-475	1297	7	means	mean	VERB
ftr-475	1297	8	the	the	DET
ftr-475	1297	9	fair	fair	ADJ
ftr-475	1297	10	market	market	NOUN
ftr-475	1297	11	value	value	NOUN
ftr-475	1297	12	of	of	ADP
ftr-475	1297	13	an	an	DET
ftr-475	1297	14	interest	interest	NOUN
ftr-475	1297	15	.	.	PUNCT
ftr-475	1298	1	see	see	VERB
ftr-475	1298	2	regs	reg	NOUN
ftr-475	1298	3	.	.	PUNCT
ftr-475	1299	1	§	§	PROPN
ftr-475	1299	2	1.860g	1.860g	PROPN
ftr-475	1299	3	-	-	SYM
ftr-475	1299	4	l(d)(1	l(d)(1	NUM
ftr-475	1299	5	)	)	PUNCT
ftr-475	1299	6	.	.	PUNCT
ftr-475	1300	1	175	175	NUM
ftr-475	1300	2	.	.	PUNCT
ftr-475	1301	1	see	see	VERB
ftr-475	1301	2	regs	reg	NOUN
ftr-475	1301	3	.	.	PUNCT
ftr-475	1302	1	§	§	PROPN
ftr-475	1302	2	1.860f-2(b)(4)(iii	1.860f-2(b)(4)(iii	NUM
ftr-475	1302	3	)	)	PUNCT
ftr-475	1302	4	,	,	PUNCT
ftr-475	1302	5	(	(	PUNCT
ftr-475	1302	6	iv	iv	X
ftr-475	1302	7	)	)	PUNCT
ftr-475	1302	8	.	.	PUNCT
ftr-475	1303	1	the	the	DET
ftr-475	1303	2	use	use	NOUN
ftr-475	1303	3	of	of	ADP
ftr-475	1303	4	weighted	weight	VERB
ftr-475	1303	5	average	average	ADJ
ftr-475	1303	6	life	life	NOUN
ftr-475	1303	7	is	be	AUX
ftr-475	1303	8	a	a	DET
ftr-475	1303	9	slight	slight	ADJ
ftr-475	1303	10	gloss	gloss	NOUN
ftr-475	1303	11	on	on	ADP
ftr-475	1303	12	the	the	DET
ftr-475	1303	13	statute	statute	NOUN
ftr-475	1303	14	(	(	PUNCT
ftr-475	1303	15	but	but	CCONJ
ftr-475	1303	16	an	an	DET
ftr-475	1303	17	entirely	entirely	ADV
ftr-475	1303	18	reasonable	reasonable	ADJ
ftr-475	1303	19	one	one	NUM
ftr-475	1303	20	)	)	PUNCT
ftr-475	1303	21	.	.	PUNCT
ftr-475	1304	1	which	which	PRON
ftr-475	1304	2	provides	provide	VERB
ftr-475	1304	3	that	that	SCONJ
ftr-475	1304	4	built	build	VERB
ftr-475	1304	5	-	-	PUNCT
ftr-475	1304	6	in	in	ADP
ftr-475	1304	7	gain	gain	NOUN
ftr-475	1304	8	or	or	CCONJ
ftr-475	1304	9	loss	loss	NOUN
ftr-475	1304	10	is	be	AUX
ftr-475	1304	11	accrued	accrue	VERB
ftr-475	1304	12	over	over	ADP
ftr-475	1304	13	"	"	PUNCT
ftr-475	1304	14	the	the	DET
ftr-475	1304	15	anticipated	anticipated	ADJ
ftr-475	1304	16	period	period	NOUN
ftr-475	1304	17	during	during	ADP
ftr-475	1304	18	which	which	PRON
ftr-475	1304	19	the	the	DET
ftr-475	1304	20	remic	remic	NOUN
ftr-475	1304	21	will	will	AUX
ftr-475	1304	22	be	be	AUX
ftr-475	1304	23	in	in	ADP
ftr-475	1304	24	existence	existence	NOUN
ftr-475	1304	25	.	.	PUNCT
ftr-475	1304	26	"	"	PUNCT
ftr-475	1305	1	irc	irc	PROPN
ftr-475	1305	2	§	§	PROPN
ftr-475	1305	3	860f(b)(1)(c)(ii	860f(b)(1)(c)(ii	NUM
ftr-475	1305	4	)	)	PUNCT
ftr-475	1305	5	.	.	PUNCT
ftr-475	1306	1	the	the	DET
ftr-475	1306	2	weighted	weight	VERB
ftr-475	1306	3	average	average	ADJ
ftr-475	1306	4	life	life	NOUN
ftr-475	1306	5	of	of	ADP
ftr-475	1306	6	a	a	DET
ftr-475	1306	7	remic	remic	NOUN
ftr-475	1306	8	is	be	AUX
ftr-475	1306	9	defined	define	VERB
ftr-475	1306	10	for	for	ADP
ftr-475	1306	11	this	this	DET
ftr-475	1306	12	purpose	purpose	NOUN
ftr-475	1306	13	in	in	ADP
ftr-475	1306	14	regs	reg	NOUN
ftr-475	1306	15	.	.	PUNCT
ftr-475	1307	1	§	§	PROPN
ftr-475	1307	2	1.860e	1.860e	PROPN
ftr-475	1307	3	-	-	PUNCT
ftr-475	1307	4	l(a)(3)(iv	l(a)(3)(iv	NOUN
ftr-475	1307	5	)	)	PUNCT
ftr-475	1307	6	.	.	PUNCT
ftr-475	1308	1	see	see	VERB
ftr-475	1308	2	regs	reg	NOUN
ftr-475	1308	3	.	.	PUNCT
ftr-475	1309	1	§	§	PROPN
ftr-475	1309	2	1.860f-4(b)(4)(iii	1.860f-4(b)(4)(iii	NUM
ftr-475	1309	3	)	)	PUNCT
ftr-475	1309	4	.	.	PUNCT
ftr-475	1310	1	176	176	NUM
ftr-475	1310	2	.	.	PUNCT
ftr-475	1310	3	regs	regs	PROPN
ftr-475	1310	4	.	.	PUNCT
ftr-475	1311	1	§	§	PROPN
ftr-475	1311	2	1.860f-2(b)(5	1.860f-2(b)(5	NUM
ftr-475	1311	3	)	)	PUNCT
ftr-475	1311	4	.	.	PUNCT
ftr-475	1312	1	177	177	NUM
ftr-475	1312	2	.	.	PUNCT
ftr-475	1312	3	section	section	NOUN
ftr-475	1312	4	860c(d)(2	860c(d)(2	NOUN
ftr-475	1312	5	)	)	PUNCT
ftr-475	1312	6	,	,	PUNCT
ftr-475	1312	7	of	of	ADP
ftr-475	1312	8	course	course	NOUN
ftr-475	1312	9	,	,	PUNCT
ftr-475	1312	10	provides	provide	VERB
ftr-475	1312	11	that	that	DET
ftr-475	1312	12	basis	basis	NOUN
ftr-475	1312	13	in	in	ADP
ftr-475	1312	14	a	a	DET
ftr-475	1312	15	residual	residual	ADJ
ftr-475	1312	16	interest	interest	NOUN
ftr-475	1312	17	may	may	AUX
ftr-475	1312	18	not	not	PART
ftr-475	1312	19	be	be	AUX
ftr-475	1312	20	reduced	reduce	VERB
ftr-475	1312	21	below	below	ADP
ftr-475	1312	22	zero	zero	NUM
ftr-475	1312	23	,	,	PUNCT
ftr-475	1312	24	but	but	CCONJ
ftr-475	1312	25	by	by	ADP
ftr-475	1312	26	its	its	PRON
ftr-475	1312	27	terms	term	NOUN
ftr-475	1312	28	that	that	SCONJ
ftr-475	1312	29	section	section	NOUN
ftr-475	1312	30	only	only	ADV
ftr-475	1312	31	precludes	preclude	VERB
ftr-475	1312	32	negative	negative	ADJ
ftr-475	1312	33	basis	basis	NOUN
ftr-475	1312	34	as	as	ADP
ftr-475	1312	35	a	a	DET
ftr-475	1312	36	result	result	NOUN
ftr-475	1312	37	of	of	ADP
ftr-475	1312	38	distributions	distribution	NOUN
ftr-475	1312	39	to	to	ADP
ftr-475	1312	40	the	the	DET
ftr-475	1312	41	holder	holder	NOUN
ftr-475	1312	42	or	or	CCONJ
ftr-475	1312	43	allocations	allocation	NOUN
ftr-475	1312	44	of	of	ADP
ftr-475	1312	45	remic	remic	ADJ
ftr-475	1312	46	losses	loss	NOUN
ftr-475	1312	47	under	under	ADP
ftr-475	1312	48	§	§	PROPN
ftr-475	1312	49	860c(a	860c(a	NUM
ftr-475	1312	50	)	)	PUNCT
ftr-475	1312	51	.	.	PUNCT
ftr-475	1313	1	the	the	DET
ftr-475	1313	2	recognition	recognition	NOUN
ftr-475	1313	3	of	of	ADP
ftr-475	1313	4	built	build	VERB
ftr-475	1313	5	-	-	PUNCT
ftr-475	1313	6	in	in	ADP
ftr-475	1313	7	losses	loss	NOUN
ftr-475	1313	8	falls	fall	VERB
ftr-475	1313	9	under	under	ADP
ftr-475	1313	10	neither	neither	PRON
ftr-475	1313	11	of	of	ADP
ftr-475	1313	12	the	the	DET
ftr-475	1313	13	foregoing	forego	VERB
ftr-475	1313	14	categories	category	NOUN
ftr-475	1313	15	and	and	CCONJ
ftr-475	1313	16	thus	thus	ADV
ftr-475	1313	17	literally	literally	ADV
ftr-475	1313	18	the	the	DET
ftr-475	1313	19	statute	statute	NOUN
ftr-475	1313	20	does	do	AUX
ftr-475	1313	21	not	not	PART
ftr-475	1313	22	preclude	preclude	VERB
ftr-475	1313	23	a	a	DET
ftr-475	1313	24	negative	negative	ADJ
ftr-475	1313	25	basis	basis	NOUN
ftr-475	1313	26	in	in	ADP
ftr-475	1313	27	this	this	DET
ftr-475	1313	28	context	context	NOUN
ftr-475	1313	29	.	.	PUNCT
ftr-475	1314	1	19941	19941	NUM
ftr-475	1314	2	florida	florida	PROPN
ftr-475	1314	3	tax	tax	NOUN
ftr-475	1314	4	review	review	NOUN
ftr-475	1314	5	by	by	ADP
ftr-475	1314	6	the	the	DET
ftr-475	1314	7	sponsor	sponsor	NOUN
ftr-475	1314	8	in	in	ADP
ftr-475	1314	9	its	its	PRON
ftr-475	1314	10	capacity	capacity	NOUN
ftr-475	1314	11	as	as	ADP
ftr-475	1314	12	a	a	DET
ftr-475	1314	13	dealer	dealer	NOUN
ftr-475	1314	14	)	)	PUNCT
ftr-475	1314	15	.	.	PUNCT
ftr-475	1315	1	finally	finally	ADV
ftr-475	1315	2	,	,	PUNCT
ftr-475	1315	3	it	it	PRON
ftr-475	1315	4	is	be	AUX
ftr-475	1315	5	worth	worth	ADJ
ftr-475	1315	6	noting	note	VERB
ftr-475	1315	7	that	that	SCONJ
ftr-475	1315	8	nothing	nothing	PRON
ftr-475	1315	9	in	in	ADP
ftr-475	1315	10	the	the	DET
ftr-475	1315	11	statute	statute	NOUN
ftr-475	1315	12	or	or	CCONJ
ftr-475	1315	13	regulations	regulation	NOUN
ftr-475	1315	14	limits	limit	VERB
ftr-475	1315	15	the	the	DET
ftr-475	1315	16	recognition	recognition	NOUN
ftr-475	1315	17	of	of	ADP
ftr-475	1315	18	built	build	VERB
ftr-475	1315	19	-	-	PUNCT
ftr-475	1315	20	in	in	ADP
ftr-475	1315	21	gains	gain	NOUN
ftr-475	1315	22	or	or	CCONJ
ftr-475	1315	23	losses	loss	NOUN
ftr-475	1315	24	;	;	PUNCT
ftr-475	1315	25	thus	thus	ADV
ftr-475	1315	26	,	,	PUNCT
ftr-475	1315	27	a	a	DET
ftr-475	1315	28	sponsor	sponsor	NOUN
ftr-475	1315	29	is	be	AUX
ftr-475	1315	30	free	free	ADJ
ftr-475	1315	31	to	to	PART
ftr-475	1315	32	offset	offset	VERB
ftr-475	1315	33	built	build	VERB
ftr-475	1315	34	-	-	PUNCT
ftr-475	1315	35	in	in	ADP
ftr-475	1315	36	gains	gain	NOUN
ftr-475	1315	37	,	,	PUNCT
ftr-475	1315	38	even	even	ADV
ftr-475	1315	39	on	on	ADP
ftr-475	1315	40	residual	residual	ADJ
ftr-475	1315	41	interests	interest	NOUN
ftr-475	1315	42	,	,	PUNCT
ftr-475	1315	43	with	with	ADP
ftr-475	1315	44	net	net	ADJ
ftr-475	1315	45	operating	operating	NOUN
ftr-475	1315	46	losses	loss	NOUN
ftr-475	1315	47	or	or	CCONJ
ftr-475	1315	48	other	other	ADJ
ftr-475	1315	49	deductions	deduction	NOUN
ftr-475	1315	50	and	and	CCONJ
ftr-475	1315	51	is	be	AUX
ftr-475	1315	52	free	free	ADJ
ftr-475	1315	53	to	to	PART
ftr-475	1315	54	use	use	VERB
ftr-475	1315	55	builtin	builtin	NOUN
ftr-475	1315	56	losses	loss	NOUN
ftr-475	1315	57	to	to	PART
ftr-475	1315	58	offset	offset	VERB
ftr-475	1315	59	other	other	ADJ
ftr-475	1315	60	income	income	NOUN
ftr-475	1315	61	.	.	PUNCT
ftr-475	1316	1	this	this	PRON
ftr-475	1316	2	is	be	AUX
ftr-475	1316	3	something	something	PRON
ftr-475	1316	4	of	of	ADP
ftr-475	1316	5	an	an	DET
ftr-475	1316	6	oddity	oddity	NOUN
ftr-475	1316	7	in	in	ADP
ftr-475	1316	8	the	the	DET
ftr-475	1316	9	statutory	statutory	ADJ
ftr-475	1316	10	scheme	scheme	NOUN
ftr-475	1316	11	,	,	PUNCT
ftr-475	1316	12	since	since	SCONJ
ftr-475	1316	13	the	the	DET
ftr-475	1316	14	accrual	accrual	ADJ
ftr-475	1316	15	of	of	ADP
ftr-475	1316	16	built	build	VERB
ftr-475	1316	17	-	-	PUNCT
ftr-475	1316	18	in	in	ADP
ftr-475	1316	19	losses	loss	NOUN
ftr-475	1316	20	can	can	AUX
ftr-475	1316	21	effectively	effectively	ADV
ftr-475	1316	22	offset	offset	VERB
ftr-475	1316	23	excess	excess	ADJ
ftr-475	1316	24	inclusions	inclusion	NOUN
ftr-475	1316	25	to	to	ADP
ftr-475	1316	26	a	a	DET
ftr-475	1316	27	certain	certain	ADJ
ftr-475	1316	28	extent	extent	NOUN
ftr-475	1316	29	.	.	PUNCT
ftr-475	1317	1	yet	yet	ADV
ftr-475	1317	2	,	,	PUNCT
ftr-475	1317	3	it	it	PRON
ftr-475	1317	4	is	be	AUX
ftr-475	1317	5	clear	clear	ADJ
ftr-475	1317	6	that	that	SCONJ
ftr-475	1317	7	the	the	DET
ftr-475	1317	8	statute	statute	NOUN
ftr-475	1317	9	and	and	CCONJ
ftr-475	1317	10	regulations	regulation	NOUN
ftr-475	1317	11	impose	impose	VERB
ftr-475	1317	12	no	no	DET
ftr-475	1317	13	restrictions	restriction	NOUN
ftr-475	1317	14	on	on	ADP
ftr-475	1317	15	the	the	DET
ftr-475	1317	16	use	use	NOUN
ftr-475	1317	17	of	of	ADP
ftr-475	1317	18	accrued	accrue	VERB
ftr-475	1317	19	built	build	VERB
ftr-475	1317	20	-	-	PUNCT
ftr-475	1317	21	in	in	ADP
ftr-475	1317	22	losses	loss	NOUN
ftr-475	1317	23	.	.	PUNCT
ftr-475	1318	1	unrestricted	unrestricted	ADJ
ftr-475	1318	2	use	use	NOUN
ftr-475	1318	3	of	of	ADP
ftr-475	1318	4	built	build	VERB
ftr-475	1318	5	-	-	PUNCT
ftr-475	1318	6	in	in	ADP
ftr-475	1318	7	losses	loss	NOUN
ftr-475	1318	8	can	can	AUX
ftr-475	1318	9	give	give	VERB
ftr-475	1318	10	rise	rise	NOUN
ftr-475	1318	11	to	to	ADP
ftr-475	1318	12	some	some	DET
ftr-475	1318	13	planning	planning	NOUN
ftr-475	1318	14	opportunities	opportunity	NOUN
ftr-475	1318	15	in	in	ADP
ftr-475	1318	16	certain	certain	ADJ
ftr-475	1318	17	circumstances	circumstance	NOUN
ftr-475	1318	18	.	.	PUNCT
ftr-475	1319	1	for	for	ADP
ftr-475	1319	2	example	example	NOUN
ftr-475	1319	3	,	,	PUNCT
ftr-475	1319	4	assume	assume	VERB
ftr-475	1319	5	a	a	DET
ftr-475	1319	6	taxpayer	taxpayer	NOUN
ftr-475	1319	7	holds	hold	VERB
ftr-475	1319	8	a	a	DET
ftr-475	1319	9	pool	pool	NOUN
ftr-475	1319	10	of	of	ADP
ftr-475	1319	11	mortgages	mortgage	NOUN
ftr-475	1319	12	in	in	ADP
ftr-475	1319	13	which	which	PRON
ftr-475	1319	14	it	it	PRON
ftr-475	1319	15	has	have	VERB
ftr-475	1319	16	a	a	DET
ftr-475	1319	17	basis	basis	NOUN
ftr-475	1319	18	of	of	ADP
ftr-475	1319	19	$	$	SYM
ftr-475	1319	20	100	100	NUM
ftr-475	1319	21	and	and	CCONJ
ftr-475	1319	22	the	the	DET
ftr-475	1319	23	fair	fair	ADJ
ftr-475	1319	24	market	market	NOUN
ftr-475	1319	25	value	value	NOUN
ftr-475	1319	26	of	of	ADP
ftr-475	1319	27	such	such	ADJ
ftr-475	1319	28	pool	pool	NOUN
ftr-475	1319	29	is	be	AUX
ftr-475	1319	30	$	$	SYM
ftr-475	1319	31	90	90	NUM
ftr-475	1319	32	.	.	PUNCT
ftr-475	1320	1	the	the	DET
ftr-475	1320	2	taxpayer	taxpayer	NOUN
ftr-475	1320	3	contributes	contribute	VERB
ftr-475	1320	4	mortgages	mortgage	NOUN
ftr-475	1320	5	to	to	ADP
ftr-475	1320	6	a	a	DET
ftr-475	1320	7	remic	remic	NOUN
ftr-475	1320	8	in	in	ADP
ftr-475	1320	9	exchange	exchange	NOUN
ftr-475	1320	10	for	for	ADP
ftr-475	1320	11	a	a	DET
ftr-475	1320	12	residual	residual	ADJ
ftr-475	1320	13	interest	interest	NOUN
ftr-475	1320	14	entitled	entitle	VERB
ftr-475	1320	15	to	to	ADP
ftr-475	1320	16	99	99	NUM
ftr-475	1320	17	%	%	NOUN
ftr-475	1320	18	of	of	ADP
ftr-475	1320	19	the	the	DET
ftr-475	1320	20	cash	cash	NOUN
ftr-475	1320	21	flows	flow	VERB
ftr-475	1320	22	on	on	ADP
ftr-475	1320	23	the	the	DET
ftr-475	1320	24	mortgages	mortgage	NOUN
ftr-475	1320	25	(	(	PUNCT
ftr-475	1320	26	a	a	DET
ftr-475	1320	27	super	super	ADV
ftr-475	1320	28	economic	economic	ADJ
ftr-475	1320	29	residual	residual	ADJ
ftr-475	1320	30	interest	interest	NOUN
ftr-475	1320	31	)	)	PUNCT
ftr-475	1320	32	and	and	CCONJ
ftr-475	1320	33	a	a	DET
ftr-475	1320	34	regular	regular	ADJ
ftr-475	1320	35	interest	interest	NOUN
ftr-475	1320	36	entitled	entitle	VERB
ftr-475	1320	37	to	to	ADP
ftr-475	1320	38	1	1	NUM
ftr-475	1320	39	%	%	NOUN
ftr-475	1320	40	.	.	PUNCT
ftr-475	1321	1	thus	thus	ADV
ftr-475	1321	2	the	the	DET
ftr-475	1321	3	taxpayer	taxpayer	NOUN
ftr-475	1321	4	has	have	VERB
ftr-475	1321	5	a	a	DET
ftr-475	1321	6	built	build	VERB
ftr-475	1321	7	-	-	PUNCT
ftr-475	1321	8	in	in	ADP
ftr-475	1321	9	loss	loss	NOUN
ftr-475	1321	10	of	of	ADP
ftr-475	1321	11	$	$	SYM
ftr-475	1321	12	10	10	NUM
ftr-475	1321	13	in	in	ADP
ftr-475	1321	14	the	the	DET
ftr-475	1321	15	residual	residual	ADJ
ftr-475	1321	16	and	and	CCONJ
ftr-475	1321	17	regular	regular	ADJ
ftr-475	1321	18	interests	interest	NOUN
ftr-475	1321	19	.	.	PUNCT
ftr-475	1322	1	what	what	PRON
ftr-475	1322	2	if	if	SCONJ
ftr-475	1322	3	the	the	DET
ftr-475	1322	4	remic	remic	NOUN
ftr-475	1322	5	by	by	ADP
ftr-475	1322	6	its	its	PRON
ftr-475	1322	7	terms	term	NOUN
ftr-475	1322	8	is	be	AUX
ftr-475	1322	9	scheduled	schedule	VERB
ftr-475	1322	10	to	to	PART
ftr-475	1322	11	liquidate	liquidate	VERB
ftr-475	1322	12	in	in	ADP
ftr-475	1322	13	one	one	NUM
ftr-475	1322	14	year	year	NOUN
ftr-475	1322	15	(	(	PUNCT
ftr-475	1322	16	or	or	CCONJ
ftr-475	1322	17	perhaps	perhaps	ADV
ftr-475	1322	18	less	less	ADJ
ftr-475	1322	19	)	)	PUNCT
ftr-475	1322	20	and	and	CCONJ
ftr-475	1322	21	the	the	DET
ftr-475	1322	22	taxpayer	taxpayer	NOUN
ftr-475	1322	23	retains	retain	VERB
ftr-475	1322	24	the	the	DET
ftr-475	1322	25	residual	residual	ADJ
ftr-475	1322	26	and	and	CCONJ
ftr-475	1322	27	regular	regular	ADJ
ftr-475	1322	28	interests	interest	NOUN
ftr-475	1322	29	?	?	PUNCT
ftr-475	1323	1	78	78	NUM
ftr-475	1323	2	apparently	apparently	ADV
ftr-475	1323	3	,	,	PUNCT
ftr-475	1323	4	the	the	DET
ftr-475	1323	5	taxpayer	taxpayer	NOUN
ftr-475	1323	6	accrues	accrue	VERB
ftr-475	1323	7	a	a	DET
ftr-475	1323	8	built	build	VERB
ftr-475	1323	9	-	-	PUNCT
ftr-475	1323	10	in	in	ADP
ftr-475	1323	11	loss	loss	NOUN
ftr-475	1323	12	of	of	ADP
ftr-475	1323	13	$	$	SYM
ftr-475	1323	14	9.90179	9.90179	NUM
ftr-475	1323	15	and	and	CCONJ
ftr-475	1323	16	then	then	ADV
ftr-475	1323	17	upon	upon	SCONJ
ftr-475	1323	18	liquidation	liquidation	NOUN
ftr-475	1323	19	of	of	ADP
ftr-475	1323	20	the	the	DET
ftr-475	1323	21	remic	remic	NOUN
ftr-475	1323	22	the	the	DET
ftr-475	1323	23	taxpayer	taxpayer	NOUN
ftr-475	1323	24	reclaims	reclaim	VERB
ftr-475	1323	25	its	its	PRON
ftr-475	1323	26	mortgages	mortgage	NOUN
ftr-475	1323	27	.	.	PUNCT
ftr-475	1324	1	when	when	SCONJ
ftr-475	1324	2	all	all	DET
ftr-475	1324	3	the	the	DET
ftr-475	1324	4	dust	dust	NOUN
ftr-475	1324	5	has	have	AUX
ftr-475	1324	6	settled	settle	VERB
ftr-475	1324	7	,	,	PUNCT
ftr-475	1324	8	the	the	DET
ftr-475	1324	9	taxpayer	taxpayer	NOUN
ftr-475	1324	10	has	have	AUX
ftr-475	1324	11	largely	largely	ADV
ftr-475	1324	12	realized	realize	VERB
ftr-475	1324	13	the	the	DET
ftr-475	1324	14	built	build	VERB
ftr-475	1324	15	-	-	PUNCT
ftr-475	1324	16	in	in	ADP
ftr-475	1324	17	loss	loss	NOUN
ftr-475	1324	18	on	on	ADP
ftr-475	1324	19	its	its	PRON
ftr-475	1324	20	mortgages	mortgage	NOUN
ftr-475	1324	21	without	without	ADP
ftr-475	1324	22	having	having	AUX
ftr-475	1324	23	actually	actually	ADV
ftr-475	1324	24	disposed	dispose	VERB
ftr-475	1324	25	of	of	ADP
ftr-475	1324	26	them	they	PRON
ftr-475	1324	27	.	.	PUNCT
ftr-475	1325	1	80	80	NUM
ftr-475	1326	1	although	although	SCONJ
ftr-475	1326	2	literally	literally	ADV
ftr-475	1326	3	nothing	nothing	PRON
ftr-475	1326	4	in	in	ADP
ftr-475	1326	5	the	the	DET
ftr-475	1326	6	remic	remic	NOUN
ftr-475	1326	7	rules	rule	NOUN
ftr-475	1326	8	appears	appear	VERB
ftr-475	1326	9	to	to	PART
ftr-475	1326	10	prevent	prevent	VERB
ftr-475	1326	11	this	this	DET
ftr-475	1326	12	result	result	NOUN
ftr-475	1326	13	,	,	PUNCT
ftr-475	1326	14	one	one	PRON
ftr-475	1326	15	must	must	AUX
ftr-475	1326	16	be	be	AUX
ftr-475	1326	17	wary	wary	ADJ
ftr-475	1326	18	that	that	SCONJ
ftr-475	1326	19	in	in	ADP
ftr-475	1326	20	egregious	egregious	ADJ
ftr-475	1326	21	cases	case	NOUN
ftr-475	1326	22	the	the	DET
ftr-475	1326	23	service	service	NOUN
ftr-475	1326	24	could	could	AUX
ftr-475	1326	25	utilize	utilize	VERB
ftr-475	1326	26	substance	substance	NOUN
ftr-475	1326	27	over	over	ADP
ftr-475	1326	28	form	form	NOUN
ftr-475	1326	29	or	or	CCONJ
ftr-475	1326	30	"	"	PUNCT
ftr-475	1326	31	sham	sham	ADJ
ftr-475	1326	32	"	"	PUNCT
ftr-475	1326	33	transaction	transaction	NOUN
ftr-475	1326	34	precedents	precedent	NOUN
ftr-475	1326	35	to	to	PART
ftr-475	1326	36	attempt	attempt	VERB
ftr-475	1326	37	to	to	PART
ftr-475	1326	38	disallow	disallow	VERB
ftr-475	1326	39	the	the	DET
ftr-475	1326	40	loss	loss	NOUN
ftr-475	1326	41	.	.	PUNCT
ftr-475	1327	1	e.	e.	PROPN
ftr-475	1327	2	transfers	transfer	NOUN
ftr-475	1327	3	and	and	CCONJ
ftr-475	1327	4	terminations	termination	NOUN
ftr-475	1327	5	of	of	ADP
ftr-475	1327	6	residual	residual	ADJ
ftr-475	1327	7	interests	interest	NOUN
ftr-475	1327	8	an	an	DET
ftr-475	1327	9	issue	issue	NOUN
ftr-475	1327	10	that	that	PRON
ftr-475	1327	11	remains	remain	VERB
ftr-475	1327	12	to	to	PART
ftr-475	1327	13	be	be	AUX
ftr-475	1327	14	considered	consider	VERB
ftr-475	1327	15	concerning	concern	VERB
ftr-475	1327	16	the	the	DET
ftr-475	1327	17	taxation	taxation	NOUN
ftr-475	1327	18	of	of	ADP
ftr-475	1327	19	the	the	DET
ftr-475	1327	20	residual	residual	ADJ
ftr-475	1327	21	interest	interest	NOUN
ftr-475	1327	22	holder	holder	NOUN
ftr-475	1327	23	is	be	AUX
ftr-475	1327	24	the	the	DET
ftr-475	1327	25	treatment	treatment	NOUN
ftr-475	1327	26	of	of	ADP
ftr-475	1327	27	gain	gain	NOUN
ftr-475	1327	28	or	or	CCONJ
ftr-475	1327	29	loss	loss	NOUN
ftr-475	1327	30	realized	realize	VERB
ftr-475	1327	31	by	by	ADP
ftr-475	1327	32	the	the	DET
ftr-475	1327	33	holder	holder	NOUN
ftr-475	1327	34	upon	upon	SCONJ
ftr-475	1327	35	the	the	DET
ftr-475	1327	36	transfer	transfer	NOUN
ftr-475	1327	37	of	of	ADP
ftr-475	1327	38	a	a	DET
ftr-475	1327	39	residual	residual	ADJ
ftr-475	1327	40	interest	interest	NOUN
ftr-475	1327	41	or	or	CCONJ
ftr-475	1327	42	the	the	DET
ftr-475	1327	43	termination	termination	NOUN
ftr-475	1327	44	of	of	ADP
ftr-475	1327	45	the	the	DET
ftr-475	1327	46	remic	remic	NOUN
ftr-475	1327	47	.	.	PUNCT
ftr-475	1328	1	depending	depend	VERB
ftr-475	1328	2	on	on	ADP
ftr-475	1328	3	the	the	DET
ftr-475	1328	4	cash	cash	NOUN
ftr-475	1328	5	flow	flow	NOUN
ftr-475	1328	6	entitlements	entitlement	NOUN
ftr-475	1328	7	of	of	ADP
ftr-475	1328	8	the	the	DET
ftr-475	1328	9	residual	residual	ADJ
ftr-475	1328	10	interest	interest	NOUN
ftr-475	1328	11	,	,	PUNCT
ftr-475	1328	12	either	either	CCONJ
ftr-475	1328	13	the	the	DET
ftr-475	1328	14	transferor	transferor	NOUN
ftr-475	1328	15	or	or	CCONJ
ftr-475	1328	16	the	the	DET
ftr-475	1328	17	transferee	transferee	NOUN
ftr-475	1328	18	may	may	AUX
ftr-475	1328	19	realize	realize	VERB
ftr-475	1328	20	income	income	NOUN
ftr-475	1328	21	.	.	PUNCT
ftr-475	1329	1	in	in	ADP
ftr-475	1329	2	general	general	ADJ
ftr-475	1329	3	,	,	PUNCT
ftr-475	1329	4	if	if	SCONJ
ftr-475	1329	5	the	the	DET
ftr-475	1329	6	transfer	transfer	NOUN
ftr-475	1329	7	or	or	CCONJ
ftr-475	1329	8	termination	termination	NOUN
ftr-475	1329	9	event	event	NOUN
ftr-475	1329	10	is	be	AUX
ftr-475	1329	11	not	not	PART
ftr-475	1329	12	considered	consider	VERB
ftr-475	1329	13	a	a	DET
ftr-475	1329	14	sale	sale	NOUN
ftr-475	1329	15	or	or	CCONJ
ftr-475	1329	16	exchange	exchange	NOUN
ftr-475	1329	17	of	of	ADP
ftr-475	1329	18	property	property	NOUN
ftr-475	1329	19	,	,	PUNCT
ftr-475	1329	20	then	then	ADV
ftr-475	1329	21	any	any	DET
ftr-475	1329	22	gain	gain	NOUN
ftr-475	1329	23	or	or	CCONJ
ftr-475	1329	24	loss	loss	NOUN
ftr-475	1329	25	recognized	recognize	VERB
ftr-475	1329	26	by	by	ADP
ftr-475	1329	27	a	a	DET
ftr-475	1329	28	party	party	NOUN
ftr-475	1329	29	in	in	ADP
ftr-475	1329	30	connection	connection	NOUN
ftr-475	1329	31	with	with	ADP
ftr-475	1329	32	the	the	DET
ftr-475	1329	33	transfer	transfer	NOUN
ftr-475	1329	34	or	or	CCONJ
ftr-475	1329	35	termination	termination	NOUN
ftr-475	1329	36	will	will	AUX
ftr-475	1329	37	be	be	AUX
ftr-475	1329	38	ordinary	ordinary	ADJ
ftr-475	1329	39	in	in	ADP
ftr-475	1329	40	character	character	NOUN
ftr-475	1329	41	.	.	PUNCT
ftr-475	1330	1	alternatively	alternatively	ADV
ftr-475	1330	2	,	,	PUNCT
ftr-475	1330	3	if	if	SCONJ
ftr-475	1330	4	a	a	DET
ftr-475	1330	5	sale	sale	NOUN
ftr-475	1330	6	or	or	CCONJ
ftr-475	1330	7	exchange	exchange	NOUN
ftr-475	1330	8	is	be	AUX
ftr-475	1330	9	178	178	NUM
ftr-475	1330	10	.	.	PUNCT
ftr-475	1331	1	if	if	SCONJ
ftr-475	1331	2	the	the	DET
ftr-475	1331	3	taxpayer	taxpayer	NOUN
ftr-475	1331	4	sells	sell	VERB
ftr-475	1331	5	the	the	DET
ftr-475	1331	6	residual	residual	ADJ
ftr-475	1331	7	and	and	CCONJ
ftr-475	1331	8	regular	regular	ADJ
ftr-475	1331	9	interests	interest	NOUN
ftr-475	1331	10	,	,	PUNCT
ftr-475	1331	11	then	then	ADV
ftr-475	1331	12	the	the	DET
ftr-475	1331	13	taxpayer	taxpayer	NOUN
ftr-475	1331	14	obviously	obviously	ADV
ftr-475	1331	15	is	be	AUX
ftr-475	1331	16	entitled	entitle	VERB
ftr-475	1331	17	to	to	ADP
ftr-475	1331	18	a	a	DET
ftr-475	1331	19	loss	loss	NOUN
ftr-475	1331	20	deduction	deduction	NOUN
ftr-475	1331	21	to	to	ADP
ftr-475	1331	22	that	that	DET
ftr-475	1331	23	extent	extent	NOUN
ftr-475	1331	24	,	,	PUNCT
ftr-475	1331	25	but	but	CCONJ
ftr-475	1331	26	it	it	PRON
ftr-475	1331	27	can	can	AUX
ftr-475	1331	28	not	not	PART
ftr-475	1331	29	reclaim	reclaim	VERB
ftr-475	1331	30	mortgages	mortgage	NOUN
ftr-475	1331	31	allocable	allocable	ADJ
ftr-475	1331	32	to	to	ADP
ftr-475	1331	33	such	such	ADJ
ftr-475	1331	34	regular	regular	ADJ
ftr-475	1331	35	interests	interest	NOUN
ftr-475	1331	36	upon	upon	SCONJ
ftr-475	1331	37	liquidation	liquidation	NOUN
ftr-475	1331	38	.	.	PUNCT
ftr-475	1332	1	179	179	NUM
ftr-475	1332	2	.	.	PUNCT
ftr-475	1333	1	since	since	SCONJ
ftr-475	1333	2	the	the	DET
ftr-475	1333	3	remic	remic	NOUN
ftr-475	1333	4	is	be	AUX
ftr-475	1333	5	scheduled	schedule	VERB
ftr-475	1333	6	to	to	PART
ftr-475	1333	7	liquidate	liquidate	VERB
ftr-475	1333	8	by	by	ADP
ftr-475	1333	9	its	its	PRON
ftr-475	1333	10	terms	term	NOUN
ftr-475	1333	11	in	in	ADP
ftr-475	1333	12	one	one	NUM
ftr-475	1333	13	year	year	NOUN
ftr-475	1333	14	,	,	PUNCT
ftr-475	1333	15	the	the	DET
ftr-475	1333	16	built	build	VERB
ftr-475	1333	17	-	-	PUNCT
ftr-475	1333	18	in	in	ADP
ftr-475	1333	19	loss	loss	NOUN
ftr-475	1333	20	attributable	attributable	ADJ
ftr-475	1333	21	to	to	ADP
ftr-475	1333	22	the	the	DET
ftr-475	1333	23	residual	residual	ADJ
ftr-475	1333	24	interest	interest	NOUN
ftr-475	1333	25	(	(	PUNCT
ftr-475	1333	26	99	99	NUM
ftr-475	1333	27	%	%	NOUN
ftr-475	1333	28	of	of	ADP
ftr-475	1333	29	$	$	SYM
ftr-475	1333	30	10	10	NUM
ftr-475	1333	31	)	)	PUNCT
ftr-475	1333	32	is	be	AUX
ftr-475	1333	33	accrued	accrue	VERB
ftr-475	1333	34	based	base	VERB
ftr-475	1333	35	on	on	ADP
ftr-475	1333	36	that	that	DET
ftr-475	1333	37	one	one	NUM
ftr-475	1333	38	year	year	NOUN
ftr-475	1333	39	period	period	NOUN
ftr-475	1333	40	.	.	PUNCT
ftr-475	1334	1	180	180	NUM
ftr-475	1334	2	.	.	PUNCT
ftr-475	1335	1	in	in	ADP
ftr-475	1335	2	effect	effect	NOUN
ftr-475	1335	3	,	,	PUNCT
ftr-475	1335	4	the	the	DET
ftr-475	1335	5	taxpayer	taxpayer	NOUN
ftr-475	1335	6	has	have	AUX
ftr-475	1335	7	engaged	engage	VERB
ftr-475	1335	8	in	in	ADP
ftr-475	1335	9	a	a	DET
ftr-475	1335	10	type	type	NOUN
ftr-475	1335	11	of	of	ADP
ftr-475	1335	12	wash	wash	NOUN
ftr-475	1335	13	sale	sale	NOUN
ftr-475	1335	14	transaction	transaction	NOUN
ftr-475	1335	15	,	,	PUNCT
ftr-475	1335	16	but	but	CCONJ
ftr-475	1335	17	one	one	NUM
ftr-475	1335	18	that	that	PRON
ftr-475	1335	19	should	should	AUX
ftr-475	1335	20	be	be	AUX
ftr-475	1335	21	beyond	beyond	ADP
ftr-475	1335	22	the	the	DET
ftr-475	1335	23	grasp	grasp	NOUN
ftr-475	1335	24	of	of	ADP
ftr-475	1335	25	§	§	PROPN
ftr-475	1335	26	1091	1091	NUM
ftr-475	1335	27	.	.	PUNCT
ftr-475	1336	1	[	[	X
ftr-475	1336	2	vol	vol	NOUN
ftr-475	1336	3	.	.	NOUN
ftr-475	1336	4	2:4	2:4	NUM
ftr-475	1336	5	tax	tax	NOUN
ftr-475	1336	6	aspects	aspect	NOUN
ftr-475	1336	7	of	of	ADP
ftr-475	1336	8	remic	remic	ADJ
ftr-475	1336	9	residual	residual	ADJ
ftr-475	1336	10	interests	interest	NOUN
ftr-475	1336	11	considered	consider	VERB
ftr-475	1336	12	to	to	PART
ftr-475	1336	13	occur	occur	VERB
ftr-475	1336	14	,	,	PUNCT
ftr-475	1336	15	then	then	ADV
ftr-475	1336	16	any	any	DET
ftr-475	1336	17	gain	gain	NOUN
ftr-475	1336	18	or	or	CCONJ
ftr-475	1336	19	loss	loss	NOUN
ftr-475	1336	20	may	may	AUX
ftr-475	1336	21	or	or	CCONJ
ftr-475	1336	22	may	may	AUX
ftr-475	1336	23	not	not	PART
ftr-475	1336	24	be	be	AUX
ftr-475	1336	25	ordinary	ordinary	ADJ
ftr-475	1336	26	depending	depend	VERB
ftr-475	1336	27	on	on	ADP
ftr-475	1336	28	whether	whether	SCONJ
ftr-475	1336	29	any	any	PRON
ftr-475	1336	30	of	of	ADP
ftr-475	1336	31	the	the	DET
ftr-475	1336	32	exceptions	exception	NOUN
ftr-475	1336	33	under	under	ADP
ftr-475	1336	34	section	section	NOUN
ftr-475	1336	35	1221	1221	NUM
ftr-475	1336	36	apply	apply	NOUN
ftr-475	1336	37	.	.	PUNCT
ftr-475	1337	1	finally	finally	ADV
ftr-475	1337	2	,	,	PUNCT
ftr-475	1337	3	if	if	SCONJ
ftr-475	1337	4	a	a	DET
ftr-475	1337	5	sale	sale	NOUN
ftr-475	1337	6	or	or	CCONJ
ftr-475	1337	7	other	other	ADJ
ftr-475	1337	8	disposition	disposition	NOUN
ftr-475	1337	9	of	of	ADP
ftr-475	1337	10	a	a	DET
ftr-475	1337	11	residual	residual	ADJ
ftr-475	1337	12	interest	interest	NOUN
ftr-475	1337	13	results	result	NOUN
ftr-475	1337	14	in	in	ADP
ftr-475	1337	15	a	a	DET
ftr-475	1337	16	loss	loss	NOUN
ftr-475	1337	17	,	,	PUNCT
ftr-475	1337	18	the	the	DET
ftr-475	1337	19	wash	wash	NOUN
ftr-475	1337	20	sale	sale	NOUN
ftr-475	1337	21	rules	rule	NOUN
ftr-475	1337	22	may	may	AUX
ftr-475	1337	23	apply	apply	VERB
ftr-475	1337	24	if	if	SCONJ
ftr-475	1337	25	substantially	substantially	ADV
ftr-475	1337	26	similar	similar	ADJ
ftr-475	1337	27	securities	security	NOUN
ftr-475	1337	28	are	be	AUX
ftr-475	1337	29	acquired	acquire	VERB
ftr-475	1337	30	within	within	ADP
ftr-475	1337	31	six	six	NUM
ftr-475	1337	32	months	month	NOUN
ftr-475	1337	33	before	before	ADP
ftr-475	1337	34	or	or	CCONJ
ftr-475	1337	35	after	after	ADP
ftr-475	1337	36	the	the	DET
ftr-475	1337	37	date	date	NOUN
ftr-475	1337	38	of	of	ADP
ftr-475	1337	39	disposition	disposition	NOUN
ftr-475	1337	40	.	.	PUNCT
ftr-475	1338	1	the	the	DET
ftr-475	1338	2	discussion	discussion	NOUN
ftr-475	1338	3	below	below	ADP
ftr-475	1338	4	first	first	ADJ
ftr-475	1338	5	addresses	address	NOUN
ftr-475	1338	6	the	the	DET
ftr-475	1338	7	extent	extent	NOUN
ftr-475	1338	8	to	to	PART
ftr-475	1338	9	which	which	PRON
ftr-475	1338	10	a	a	DET
ftr-475	1338	11	residual	residual	ADJ
ftr-475	1338	12	interest	interest	NOUN
ftr-475	1338	13	is	be	AUX
ftr-475	1338	14	property	property	NOUN
ftr-475	1338	15	.	.	PUNCT
ftr-475	1339	1	assuming	assume	VERB
ftr-475	1339	2	residual	residual	ADJ
ftr-475	1339	3	interests	interest	NOUN
ftr-475	1339	4	are	be	AUX
ftr-475	1339	5	property	property	NOUN
ftr-475	1339	6	,	,	PUNCT
ftr-475	1339	7	the	the	DET
ftr-475	1339	8	discussion	discussion	NOUN
ftr-475	1339	9	then	then	ADV
ftr-475	1339	10	addresses	address	VERB
ftr-475	1339	11	the	the	DET
ftr-475	1339	12	extent	extent	NOUN
ftr-475	1339	13	to	to	PART
ftr-475	1339	14	which	which	PRON
ftr-475	1339	15	a	a	DET
ftr-475	1339	16	transfer	transfer	NOUN
ftr-475	1339	17	or	or	CCONJ
ftr-475	1339	18	termination	termination	NOUN
ftr-475	1339	19	event	event	NOUN
ftr-475	1339	20	should	should	AUX
ftr-475	1339	21	be	be	AUX
ftr-475	1339	22	considered	consider	VERB
ftr-475	1339	23	a	a	DET
ftr-475	1339	24	sale	sale	NOUN
ftr-475	1339	25	or	or	CCONJ
ftr-475	1339	26	exchange	exchange	NOUN
ftr-475	1339	27	.	.	PUNCT
ftr-475	1340	1	if	if	SCONJ
ftr-475	1340	2	a	a	DET
ftr-475	1340	3	residual	residual	ADJ
ftr-475	1340	4	interest	interest	NOUN
ftr-475	1340	5	is	be	AUX
ftr-475	1340	6	not	not	PART
ftr-475	1340	7	found	find	VERB
ftr-475	1340	8	to	to	PART
ftr-475	1340	9	constitute	constitute	VERB
ftr-475	1340	10	property	property	NOUN
ftr-475	1340	11	,	,	PUNCT
ftr-475	1340	12	or	or	CCONJ
ftr-475	1340	13	if	if	SCONJ
ftr-475	1340	14	no	no	DET
ftr-475	1340	15	sale	sale	NOUN
ftr-475	1340	16	or	or	CCONJ
ftr-475	1340	17	exchange	exchange	NOUN
ftr-475	1340	18	is	be	AUX
ftr-475	1340	19	found	find	VERB
ftr-475	1340	20	to	to	PART
ftr-475	1340	21	occur	occur	VERB
ftr-475	1340	22	,	,	PUNCT
ftr-475	1340	23	then	then	ADV
ftr-475	1340	24	any	any	DET
ftr-475	1340	25	gains	gain	NOUN
ftr-475	1340	26	or	or	CCONJ
ftr-475	1340	27	losses	loss	NOUN
ftr-475	1340	28	will	will	AUX
ftr-475	1340	29	be	be	AUX
ftr-475	1340	30	ordinary	ordinary	ADJ
ftr-475	1340	31	in	in	ADP
ftr-475	1340	32	character	character	NOUN
ftr-475	1340	33	.	.	PUNCT
ftr-475	1341	1	the	the	DET
ftr-475	1341	2	third	third	ADJ
ftr-475	1341	3	issue	issue	NOUN
ftr-475	1341	4	is	be	AUX
ftr-475	1341	5	relates	relate	VERB
ftr-475	1341	6	the	the	DET
ftr-475	1341	7	application	application	NOUN
ftr-475	1341	8	of	of	ADP
ftr-475	1341	9	the	the	DET
ftr-475	1341	10	wash	wash	NOUN
ftr-475	1341	11	sale	sale	NOUN
ftr-475	1341	12	rules	rule	NOUN
ftr-475	1341	13	.	.	PUNCT
ftr-475	1342	1	1	1	X
ftr-475	1342	2	.	.	X
ftr-475	1342	3	status	status	NOUN
ftr-475	1342	4	as	as	ADP
ftr-475	1342	5	property.-at	property.-at	DET
ftr-475	1342	6	first	first	ADJ
ftr-475	1342	7	blush	blush	NOUN
ftr-475	1342	8	,	,	PUNCT
ftr-475	1342	9	it	it	PRON
ftr-475	1342	10	would	would	AUX
ftr-475	1342	11	seem	seem	VERB
ftr-475	1342	12	beyond	beyond	ADP
ftr-475	1342	13	question	question	NOUN
ftr-475	1342	14	that	that	SCONJ
ftr-475	1342	15	a	a	DET
ftr-475	1342	16	residual	residual	ADJ
ftr-475	1342	17	interest	interest	NOUN
ftr-475	1342	18	is	be	AUX
ftr-475	1342	19	"	"	PUNCT
ftr-475	1342	20	property	property	NOUN
ftr-475	1342	21	"	"	PUNCT
ftr-475	1342	22	for	for	ADP
ftr-475	1342	23	tax	tax	NOUN
ftr-475	1342	24	purposes	purpose	NOUN
ftr-475	1342	25	.	.	PUNCT
ftr-475	1343	1	for	for	ADP
ftr-475	1343	2	example	example	NOUN
ftr-475	1343	3	,	,	PUNCT
ftr-475	1343	4	the	the	DET
ftr-475	1343	5	statute	statute	NOUN
ftr-475	1343	6	plainly	plainly	ADV
ftr-475	1343	7	states	state	VERB
ftr-475	1343	8	that	that	SCONJ
ftr-475	1343	9	a	a	DET
ftr-475	1343	10	holder	holder	NOUN
ftr-475	1343	11	has	have	VERB
ftr-475	1343	12	a	a	DET
ftr-475	1343	13	basis	basis	NOUN
ftr-475	1343	14	in	in	ADP
ftr-475	1343	15	a	a	DET
ftr-475	1343	16	residual	residual	ADJ
ftr-475	1343	17	interest	interest	NOUN
ftr-475	1343	18	and	and	CCONJ
ftr-475	1343	19	that	that	SCONJ
ftr-475	1343	20	distributions	distribution	NOUN
ftr-475	1343	21	in	in	ADP
ftr-475	1343	22	excess	excess	NOUN
ftr-475	1343	23	of	of	ADP
ftr-475	1343	24	such	such	ADJ
ftr-475	1343	25	basis	basis	NOUN
ftr-475	1343	26	are	be	AUX
ftr-475	1343	27	treated	treat	VERB
ftr-475	1343	28	as	as	ADP
ftr-475	1343	29	gain	gain	NOUN
ftr-475	1343	30	on	on	ADP
ftr-475	1343	31	the	the	DET
ftr-475	1343	32	sale	sale	NOUN
ftr-475	1343	33	or	or	CCONJ
ftr-475	1343	34	exchange	exchange	NOUN
ftr-475	1343	35	of	of	ADP
ftr-475	1343	36	the	the	DET
ftr-475	1343	37	residual	residual	ADJ
ftr-475	1343	38	interest	interest	NOUN
ftr-475	1343	39	.	.	PUNCT
ftr-475	1343	40	''	''	PUNCT
ftr-475	1344	1	in	in	ADP
ftr-475	1344	2	fact	fact	NOUN
ftr-475	1344	3	,	,	PUNCT
ftr-475	1344	4	the	the	DET
ftr-475	1344	5	very	very	ADJ
ftr-475	1344	6	use	use	NOUN
ftr-475	1344	7	of	of	ADP
ftr-475	1344	8	the	the	DET
ftr-475	1344	9	term	term	NOUN
ftr-475	1344	10	"	"	PUNCT
ftr-475	1344	11	interest	interest	NOUN
ftr-475	1344	12	"	"	PUNCT
ftr-475	1344	13	indicates	indicate	VERB
ftr-475	1344	14	that	that	SCONJ
ftr-475	1344	15	a	a	DET
ftr-475	1344	16	residual	residual	ADJ
ftr-475	1344	17	interest	interest	NOUN
ftr-475	1344	18	is	be	AUX
ftr-475	1344	19	some	some	DET
ftr-475	1344	20	type	type	NOUN
ftr-475	1344	21	of	of	ADP
ftr-475	1344	22	property	property	NOUN
ftr-475	1344	23	or	or	CCONJ
ftr-475	1344	24	asset	asset	NOUN
ftr-475	1344	25	.	.	PUNCT
ftr-475	1345	1	and	and	CCONJ
ftr-475	1345	2	in	in	ADP
ftr-475	1345	3	the	the	DET
ftr-475	1345	4	case	case	NOUN
ftr-475	1345	5	of	of	ADP
ftr-475	1345	6	residual	residual	ADJ
ftr-475	1345	7	interests	interest	NOUN
ftr-475	1345	8	that	that	PRON
ftr-475	1345	9	entitle	entitle	VERB
ftr-475	1345	10	the	the	DET
ftr-475	1345	11	holder	holder	NOUN
ftr-475	1345	12	to	to	ADP
ftr-475	1345	13	a	a	DET
ftr-475	1345	14	significant	significant	ADJ
ftr-475	1345	15	share	share	NOUN
ftr-475	1345	16	of	of	ADP
ftr-475	1345	17	the	the	DET
ftr-475	1345	18	cash	cash	NOUN
ftr-475	1345	19	flow	flow	NOUN
ftr-475	1345	20	from	from	ADP
ftr-475	1345	21	the	the	DET
ftr-475	1345	22	remic	remic	NOUN
ftr-475	1345	23	's	's	PART
ftr-475	1345	24	assets	asset	NOUN
ftr-475	1345	25	,	,	PUNCT
ftr-475	1345	26	the	the	DET
ftr-475	1345	27	status	status	NOUN
ftr-475	1345	28	of	of	ADP
ftr-475	1345	29	such	such	ADJ
ftr-475	1345	30	interests	interest	NOUN
ftr-475	1345	31	as	as	ADP
ftr-475	1345	32	property	property	NOUN
ftr-475	1345	33	is	be	AUX
ftr-475	1345	34	not	not	PART
ftr-475	1345	35	an	an	DET
ftr-475	1345	36	issue	issue	NOUN
ftr-475	1345	37	.	.	PUNCT
ftr-475	1346	1	however	however	ADV
ftr-475	1346	2	,	,	PUNCT
ftr-475	1346	3	the	the	DET
ftr-475	1346	4	answer	answer	NOUN
ftr-475	1346	5	is	be	AUX
ftr-475	1346	6	not	not	PART
ftr-475	1346	7	as	as	ADV
ftr-475	1346	8	obvious	obvious	ADJ
ftr-475	1346	9	in	in	ADP
ftr-475	1346	10	the	the	DET
ftr-475	1346	11	case	case	NOUN
ftr-475	1346	12	of	of	ADP
ftr-475	1346	13	residual	residual	ADJ
ftr-475	1346	14	interests	interest	NOUN
ftr-475	1346	15	that	that	PRON
ftr-475	1346	16	provide	provide	VERB
ftr-475	1346	17	the	the	DET
ftr-475	1346	18	holder	holder	NOUN
ftr-475	1346	19	with	with	ADP
ftr-475	1346	20	little	little	ADJ
ftr-475	1346	21	or	or	CCONJ
ftr-475	1346	22	no	no	PRON
ftr-475	1346	23	cash	cash	NOUN
ftr-475	1346	24	flow	flow	NOUN
ftr-475	1346	25	entitlements	entitlement	NOUN
ftr-475	1346	26	,	,	PUNCT
ftr-475	1346	27	and	and	CCONJ
ftr-475	1346	28	under	under	ADP
ftr-475	1346	29	which	which	PRON
ftr-475	1346	30	the	the	DET
ftr-475	1346	31	liabilities	liability	NOUN
ftr-475	1346	32	for	for	ADP
ftr-475	1346	33	future	future	ADJ
ftr-475	1346	34	taxes	taxis	NOUN
ftr-475	1346	35	may	may	AUX
ftr-475	1346	36	outweigh	outweigh	VERB
ftr-475	1346	37	any	any	DET
ftr-475	1346	38	future	future	ADJ
ftr-475	1346	39	tax	tax	NOUN
ftr-475	1346	40	benefits	benefit	NOUN
ftr-475	1346	41	.	.	PUNCT
ftr-475	1347	1	in	in	ADP
ftr-475	1347	2	such	such	ADJ
ftr-475	1347	3	cases	case	NOUN
ftr-475	1347	4	,	,	PUNCT
ftr-475	1347	5	the	the	DET
ftr-475	1347	6	residual	residual	ADJ
ftr-475	1347	7	interest	interest	NOUN
ftr-475	1347	8	by	by	ADP
ftr-475	1347	9	its	its	PRON
ftr-475	1347	10	terms	term	NOUN
ftr-475	1347	11	may	may	AUX
ftr-475	1347	12	lack	lack	VERB
ftr-475	1347	13	positive	positive	ADJ
ftr-475	1347	14	economic	economic	ADJ
ftr-475	1347	15	value	value	NOUN
ftr-475	1347	16	and	and	CCONJ
ftr-475	1347	17	,	,	PUNCT
ftr-475	1347	18	it	it	PRON
ftr-475	1347	19	could	could	AUX
ftr-475	1347	20	be	be	AUX
ftr-475	1347	21	argued	argue	VERB
ftr-475	1347	22	,	,	PUNCT
ftr-475	1347	23	may	may	AUX
ftr-475	1347	24	represent	represent	VERB
ftr-475	1347	25	a	a	DET
ftr-475	1347	26	net	net	ADJ
ftr-475	1347	27	liability	liability	NOUN
ftr-475	1347	28	of	of	ADP
ftr-475	1347	29	the	the	DET
ftr-475	1347	30	holder	holder	NOUN
ftr-475	1347	31	.	.	PUNCT
ftr-475	1348	1	traditional	traditional	ADJ
ftr-475	1348	2	notions	notion	NOUN
ftr-475	1348	3	of	of	ADP
ftr-475	1348	4	property	property	NOUN
ftr-475	1348	5	may	may	AUX
ftr-475	1348	6	not	not	PART
ftr-475	1348	7	readily	readily	ADV
ftr-475	1348	8	accommodate	accommodate	VERB
ftr-475	1348	9	pure	pure	ADJ
ftr-475	1348	10	liabilities	liability	NOUN
ftr-475	1348	11	.	.	PUNCT
ftr-475	1349	1	yet	yet	ADV
ftr-475	1349	2	,	,	PUNCT
ftr-475	1349	3	the	the	DET
ftr-475	1349	4	residual	residual	ADJ
ftr-475	1349	5	interest	interest	NOUN
ftr-475	1349	6	is	be	AUX
ftr-475	1349	7	not	not	PART
ftr-475	1349	8	a	a	DET
ftr-475	1349	9	pure	pure	ADJ
ftr-475	1349	10	liability	liability	NOUN
ftr-475	1349	11	.	.	PUNCT
ftr-475	1350	1	although	although	SCONJ
ftr-475	1350	2	the	the	DET
ftr-475	1350	3	future	future	ADJ
ftr-475	1350	4	tax	tax	NOUN
ftr-475	1350	5	liabilities	liability	NOUN
ftr-475	1350	6	burdening	burden	VERB
ftr-475	1350	7	a	a	DET
ftr-475	1350	8	residual	residual	ADJ
ftr-475	1350	9	interest	interest	NOUN
ftr-475	1350	10	at	at	ADP
ftr-475	1350	11	a	a	DET
ftr-475	1350	12	given	give	VERB
ftr-475	1350	13	time	time	NOUN
ftr-475	1350	14	may	may	AUX
ftr-475	1350	15	exceed	exceed	VERB
ftr-475	1350	16	the	the	DET
ftr-475	1350	17	future	future	ADJ
ftr-475	1350	18	benefits	benefit	NOUN
ftr-475	1350	19	,	,	PUNCT
ftr-475	1350	20	the	the	DET
ftr-475	1350	21	residual	residual	ADJ
ftr-475	1350	22	interest	interest	NOUN
ftr-475	1350	23	nevertheless	nevertheless	ADV
ftr-475	1350	24	has	have	VERB
ftr-475	1350	25	some	some	DET
ftr-475	1350	26	elements	element	NOUN
ftr-475	1350	27	of	of	ADP
ftr-475	1350	28	positive	positive	ADJ
ftr-475	1350	29	value	value	NOUN
ftr-475	1350	30	-	-	PUNCT
ftr-475	1350	31	if	if	SCONJ
ftr-475	1350	32	nothing	nothing	PRON
ftr-475	1350	33	else	else	ADV
ftr-475	1350	34	,	,	PUNCT
ftr-475	1350	35	the	the	DET
ftr-475	1350	36	value	value	NOUN
ftr-475	1350	37	of	of	ADP
ftr-475	1350	38	future	future	ADJ
ftr-475	1350	39	tax	tax	NOUN
ftr-475	1350	40	losses	loss	NOUN
ftr-475	1350	41	.	.	PUNCT
ftr-475	1351	1	as	as	SCONJ
ftr-475	1351	2	discussed	discuss	VERB
ftr-475	1351	3	in	in	ADP
ftr-475	1351	4	the	the	DET
ftr-475	1351	5	next	next	ADJ
ftr-475	1351	6	paragraph	paragraph	NOUN
ftr-475	1351	7	,	,	PUNCT
ftr-475	1351	8	it	it	PRON
ftr-475	1351	9	seems	seem	VERB
ftr-475	1351	10	clear	clear	ADJ
ftr-475	1351	11	that	that	SCONJ
ftr-475	1351	12	an	an	DET
ftr-475	1351	13	asset	asset	NOUN
ftr-475	1351	14	does	do	AUX
ftr-475	1351	15	not	not	PART
ftr-475	1351	16	lose	lose	VERB
ftr-475	1351	17	its	its	PRON
ftr-475	1351	18	status	status	NOUN
ftr-475	1351	19	as	as	ADP
ftr-475	1351	20	property	property	NOUN
ftr-475	1351	21	by	by	ADP
ftr-475	1351	22	virtue	virtue	NOUN
ftr-475	1351	23	of	of	ADP
ftr-475	1351	24	being	be	AUX
ftr-475	1351	25	encumbered	encumber	VERB
ftr-475	1351	26	by	by	ADP
ftr-475	1351	27	obligations	obligation	NOUN
ftr-475	1351	28	that	that	PRON
ftr-475	1351	29	for	for	ADP
ftr-475	1351	30	certain	certain	ADJ
ftr-475	1351	31	periods	period	NOUN
ftr-475	1351	32	exceed	exceed	VERB
ftr-475	1351	33	the	the	DET
ftr-475	1351	34	value	value	NOUN
ftr-475	1351	35	of	of	ADP
ftr-475	1351	36	its	its	PRON
ftr-475	1351	37	positive	positive	ADJ
ftr-475	1351	38	attributes	attribute	NOUN
ftr-475	1351	39	.	.	PUNCT
ftr-475	1352	1	of	of	ADP
ftr-475	1352	2	course	course	NOUN
ftr-475	1352	3	,	,	PUNCT
ftr-475	1352	4	one	one	PRON
ftr-475	1352	5	might	might	AUX
ftr-475	1352	6	ask	ask	VERB
ftr-475	1352	7	whether	whether	SCONJ
ftr-475	1352	8	the	the	DET
ftr-475	1352	9	right	right	NOUN
ftr-475	1352	10	to	to	ADP
ftr-475	1352	11	future	future	ADJ
ftr-475	1352	12	tax	tax	NOUN
ftr-475	1352	13	losses	loss	NOUN
ftr-475	1352	14	is	be	AUX
ftr-475	1352	15	a	a	DET
ftr-475	1352	16	cognizable	cognizable	ADJ
ftr-475	1352	17	property	property	NOUN
ftr-475	1352	18	interest	interest	NOUN
ftr-475	1352	19	,	,	PUNCT
ftr-475	1352	20	but	but	CCONJ
ftr-475	1352	21	in	in	ADP
ftr-475	1352	22	an	an	DET
ftr-475	1352	23	economic	economic	ADJ
ftr-475	1352	24	sense	sense	NOUN
ftr-475	1352	25	one	one	PRON
ftr-475	1352	26	must	must	AUX
ftr-475	1352	27	answer	answer	VERB
ftr-475	1352	28	most	most	ADV
ftr-475	1352	29	certainly	certainly	ADV
ftr-475	1352	30	yes	yes	INTJ
ftr-475	1352	31	,	,	PUNCT
ftr-475	1352	32	just	just	ADV
ftr-475	1352	33	as	as	SCONJ
ftr-475	1352	34	net	net	ADJ
ftr-475	1352	35	operating	operating	NOUN
ftr-475	1352	36	losses	loss	NOUN
ftr-475	1352	37	economically	economically	ADV
ftr-475	1352	38	represent	represent	VERB
ftr-475	1352	39	assets	asset	NOUN
ftr-475	1352	40	of	of	ADP
ftr-475	1352	41	a	a	DET
ftr-475	1352	42	taxpayer.8	taxpayer.8	NOUN
ftr-475	1352	43	'	'	PUNCT
ftr-475	1352	44	and	and	CCONJ
ftr-475	1352	45	it	it	PRON
ftr-475	1352	46	appears	appear	VERB
ftr-475	1352	47	that	that	SCONJ
ftr-475	1352	48	the	the	DET
ftr-475	1352	49	181	181	NUM
ftr-475	1352	50	.	.	PUNCT
ftr-475	1353	1	irc	irc	PROPN
ftr-475	1353	2	§	§	PROPN
ftr-475	1353	3	860c(c	860c(c	PROPN
ftr-475	1353	4	)	)	PUNCT
ftr-475	1353	5	,	,	PUNCT
ftr-475	1353	6	(	(	PUNCT
ftr-475	1353	7	d	d	NOUN
ftr-475	1353	8	)	)	PUNCT
ftr-475	1353	9	.	.	PUNCT
ftr-475	1354	1	182	182	NUM
ftr-475	1354	2	.	.	PUNCT
ftr-475	1355	1	cf	cf	NOUN
ftr-475	1355	2	.	.	PUNCT
ftr-475	1356	1	in	in	ADP
ftr-475	1356	2	re	re	ADP
ftr-475	1356	3	prudential	prudential	PROPN
ftr-475	1356	4	lines	lines	PROPN
ftr-475	1356	5	,	,	PUNCT
ftr-475	1356	6	inc	inc	PROPN
ftr-475	1356	7	.	.	PROPN
ftr-475	1356	8	,	,	PUNCT
ftr-475	1356	9	928	928	NUM
ftr-475	1356	10	f.2d	f.2d	SYM
ftr-475	1356	11	565	565	NUM
ftr-475	1356	12	(	(	PUNCT
ftr-475	1356	13	2d	2d	NUM
ftr-475	1356	14	cir	cir	NOUN
ftr-475	1356	15	.	.	PUNCT
ftr-475	1356	16	)	)	PUNCT
ftr-475	1356	17	.	.	PUNCT
ftr-475	1357	1	(	(	PUNCT
ftr-475	1357	2	holding	hold	VERB
ftr-475	1357	3	that	that	DET
ftr-475	1357	4	nol	nol	PROPN
ftr-475	1357	5	carryforward	carryforward	NOUN
ftr-475	1357	6	was	be	AUX
ftr-475	1357	7	property	property	NOUN
ftr-475	1357	8	of	of	ADP
ftr-475	1357	9	the	the	DET
ftr-475	1357	10	debtor	debtor	NOUN
ftr-475	1357	11	's	's	PART
ftr-475	1357	12	estate	estate	NOUN
ftr-475	1357	13	under	under	ADP
ftr-475	1357	14	§	§	PROPN
ftr-475	1357	15	541	541	NUM
ftr-475	1357	16	of	of	ADP
ftr-475	1357	17	the	the	DET
ftr-475	1357	18	bankruptcy	bankruptcy	NOUN
ftr-475	1357	19	code	code	PROPN
ftr-475	1357	20	)	)	PUNCT
ftr-475	1357	21	cert	cert	NOUN
ftr-475	1357	22	.	.	PUNCT
ftr-475	1358	1	denied	deny	VERB
ftr-475	1358	2	,	,	PUNCT
ftr-475	1358	3	112	112	NUM
ftr-475	1358	4	s.ct	s.ct	NOUN
ftr-475	1358	5	.	.	PROPN
ftr-475	1358	6	82	82	NUM
ftr-475	1358	7	(	(	PUNCT
ftr-475	1358	8	1991	1991	NUM
ftr-475	1358	9	)	)	PUNCT
ftr-475	1358	10	;	;	PUNCT
ftr-475	1358	11	in	in	ADP
ftr-475	1358	12	re	re	PROPN
ftr-475	1358	13	russell	russell	PROPN
ftr-475	1358	14	,	,	PUNCT
ftr-475	1358	15	927	927	NUM
ftr-475	1358	16	f.2d	f.2d	ADP
ftr-475	1358	17	413	413	NUM
ftr-475	1358	18	(	(	PUNCT
ftr-475	1358	19	8th	8th	ADJ
ftr-475	1358	20	cir	cir	NOUN
ftr-475	1358	21	.	.	PROPN
ftr-475	1358	22	1991	1991	NUM
ftr-475	1358	23	)	)	PUNCT
ftr-475	1358	24	(	(	PUNCT
ftr-475	1358	25	irrevocable	irrevocable	ADJ
ftr-475	1358	26	election	election	NOUN
ftr-475	1358	27	19941	19941	NUM
ftr-475	1358	28	florida	florida	PROPN
ftr-475	1358	29	tax	tax	PROPN
ftr-475	1358	30	review	review	NOUN
ftr-475	1358	31	service	service	NOUN
ftr-475	1358	32	agrees	agree	VERB
ftr-475	1358	33	.	.	PUNCT
ftr-475	1359	1	in	in	ADP
ftr-475	1359	2	the	the	DET
ftr-475	1359	3	recently	recently	ADV
ftr-475	1359	4	issued	issue	VERB
ftr-475	1359	5	regulations	regulation	NOUN
ftr-475	1359	6	under	under	ADP
ftr-475	1359	7	section	section	NOUN
ftr-475	1359	8	475	475	NUM
ftr-475	1359	9	,	,	PUNCT
ftr-475	1359	10	which	which	PRON
ftr-475	1359	11	are	be	AUX
ftr-475	1359	12	discussed	discuss	VERB
ftr-475	1359	13	in	in	ADP
ftr-475	1359	14	greater	great	ADJ
ftr-475	1359	15	detail	detail	NOUN
ftr-475	1359	16	below,"8	below,"8	NOUN
ftr-475	1359	17	3	3	NUM
ftr-475	1359	18	the	the	DET
ftr-475	1359	19	service	service	NOUN
ftr-475	1359	20	defines	define	VERB
ftr-475	1359	21	a	a	DET
ftr-475	1359	22	positive	positive	ADJ
ftr-475	1359	23	value	value	NOUN
ftr-475	1359	24	residual	residual	ADJ
ftr-475	1359	25	interest	interest	NOUN
ftr-475	1359	26	by	by	ADP
ftr-475	1359	27	reference	reference	NOUN
ftr-475	1359	28	to	to	ADP
ftr-475	1359	29	the	the	DET
ftr-475	1359	30	present	present	ADJ
ftr-475	1359	31	value	value	NOUN
ftr-475	1359	32	of	of	ADP
ftr-475	1359	33	future	future	ADJ
ftr-475	1359	34	distributions	distribution	NOUN
ftr-475	1359	35	and	and	CCONJ
ftr-475	1359	36	future	future	ADJ
ftr-475	1359	37	tax	tax	NOUN
ftr-475	1359	38	savings	saving	NOUN
ftr-475	1359	39	,	,	PUNCT
ftr-475	1359	40	thus	thus	ADV
ftr-475	1359	41	acknowledging	acknowledge	VERB
ftr-475	1359	42	that	that	SCONJ
ftr-475	1359	43	expected	expect	VERB
ftr-475	1359	44	tax	tax	NOUN
ftr-475	1359	45	savings	saving	NOUN
ftr-475	1359	46	are	be	AUX
ftr-475	1359	47	an	an	DET
ftr-475	1359	48	economic	economic	ADJ
ftr-475	1359	49	attribute	attribute	NOUN
ftr-475	1359	50	of	of	ADP
ftr-475	1359	51	the	the	DET
ftr-475	1359	52	residual	residual	ADJ
ftr-475	1359	53	interest	interest	NOUN
ftr-475	1359	54	that	that	PRON
ftr-475	1359	55	should	should	AUX
ftr-475	1359	56	be	be	AUX
ftr-475	1359	57	taken	take	VERB
ftr-475	1359	58	into	into	ADP
ftr-475	1359	59	account	account	NOUN
ftr-475	1359	60	in	in	ADP
ftr-475	1359	61	valuing	value	VERB
ftr-475	1359	62	it	it	PRON
ftr-475	1359	63	for	for	ADP
ftr-475	1359	64	tax	tax	NOUN
ftr-475	1359	65	purposes	purpose	NOUN
ftr-475	1359	66	.	.	PUNCT
ftr-475	1359	67	'	'	PUNCT
ftr-475	1360	1	4	4	NUM
ftr-475	1360	2	even	even	ADV
ftr-475	1360	3	if	if	SCONJ
ftr-475	1360	4	it	it	PRON
ftr-475	1360	5	be	be	AUX
ftr-475	1360	6	accepted	accept	VERB
ftr-475	1360	7	that	that	SCONJ
ftr-475	1360	8	an	an	DET
ftr-475	1360	9	interest	interest	NOUN
ftr-475	1360	10	in	in	ADP
ftr-475	1360	11	future	future	ADJ
ftr-475	1360	12	tax	tax	NOUN
ftr-475	1360	13	benefits	benefit	NOUN
ftr-475	1360	14	is	be	AUX
ftr-475	1360	15	a	a	DET
ftr-475	1360	16	type	type	NOUN
ftr-475	1360	17	of	of	ADP
ftr-475	1360	18	property	property	NOUN
ftr-475	1360	19	interest	interest	NOUN
ftr-475	1360	20	,	,	PUNCT
ftr-475	1360	21	nevertheless	nevertheless	ADV
ftr-475	1360	22	where	where	SCONJ
ftr-475	1360	23	a	a	DET
ftr-475	1360	24	residual	residual	ADJ
ftr-475	1360	25	interest	interest	NOUN
ftr-475	1360	26	entitles	entitle	VERB
ftr-475	1360	27	the	the	DET
ftr-475	1360	28	holder	holder	NOUN
ftr-475	1360	29	to	to	PART
ftr-475	1360	30	minimal	minimal	VERB
ftr-475	1360	31	interest	interest	NOUN
ftr-475	1360	32	in	in	ADP
ftr-475	1360	33	the	the	DET
ftr-475	1360	34	remic	remic	NOUN
ftr-475	1360	35	's	's	PART
ftr-475	1360	36	cash	cash	NOUN
ftr-475	1360	37	flow	flow	NOUN
ftr-475	1360	38	and	and	CCONJ
ftr-475	1360	39	the	the	DET
ftr-475	1360	40	value	value	NOUN
ftr-475	1360	41	of	of	ADP
ftr-475	1360	42	future	future	ADJ
ftr-475	1360	43	tax	tax	NOUN
ftr-475	1360	44	liabilities	liability	NOUN
ftr-475	1360	45	exceeds	exceed	VERB
ftr-475	1360	46	the	the	DET
ftr-475	1360	47	value	value	NOUN
ftr-475	1360	48	of	of	ADP
ftr-475	1360	49	future	future	ADJ
ftr-475	1360	50	tax	tax	NOUN
ftr-475	1360	51	benefits	benefit	NOUN
ftr-475	1360	52	,	,	PUNCT
ftr-475	1360	53	the	the	DET
ftr-475	1360	54	residual	residual	ADJ
ftr-475	1360	55	interest	interest	NOUN
ftr-475	1360	56	will	will	AUX
ftr-475	1360	57	represent	represent	VERB
ftr-475	1360	58	a	a	DET
ftr-475	1360	59	net	net	ADJ
ftr-475	1360	60	liability	liability	NOUN
ftr-475	1360	61	(	(	PUNCT
ftr-475	1360	62	although	although	SCONJ
ftr-475	1360	63	this	this	PRON
ftr-475	1360	64	will	will	AUX
ftr-475	1360	65	turn	turn	VERB
ftr-475	1360	66	around	around	ADV
ftr-475	1360	67	in	in	ADP
ftr-475	1360	68	later	later	ADJ
ftr-475	1360	69	periods	period	NOUN
ftr-475	1360	70	as	as	SCONJ
ftr-475	1360	71	the	the	DET
ftr-475	1360	72	remic	remic	NOUN
ftr-475	1360	73	begins	begin	VERB
ftr-475	1360	74	to	to	PART
ftr-475	1360	75	generate	generate	VERB
ftr-475	1360	76	losses	loss	NOUN
ftr-475	1360	77	)	)	PUNCT
ftr-475	1360	78	.	.	PUNCT
ftr-475	1361	1	is	be	AUX
ftr-475	1361	2	the	the	DET
ftr-475	1361	3	concept	concept	NOUN
ftr-475	1361	4	of	of	ADP
ftr-475	1361	5	property	property	NOUN
ftr-475	1361	6	flexible	flexible	ADJ
ftr-475	1361	7	enough	enough	ADV
ftr-475	1361	8	to	to	PART
ftr-475	1361	9	encompass	encompass	VERB
ftr-475	1361	10	an	an	DET
ftr-475	1361	11	instrument	instrument	NOUN
ftr-475	1361	12	that	that	PRON
ftr-475	1361	13	may	may	AUX
ftr-475	1361	14	have	have	VERB
ftr-475	1361	15	positive	positive	ADJ
ftr-475	1361	16	or	or	CCONJ
ftr-475	1361	17	negative	negative	ADJ
ftr-475	1361	18	value	value	NOUN
ftr-475	1361	19	during	during	ADP
ftr-475	1361	20	a	a	DET
ftr-475	1361	21	given	give	VERB
ftr-475	1361	22	period	period	NOUN
ftr-475	1361	23	?	?	PUNCT
ftr-475	1362	1	it	it	PRON
ftr-475	1362	2	should	should	AUX
ftr-475	1362	3	first	first	ADV
ftr-475	1362	4	be	be	AUX
ftr-475	1362	5	noted	note	VERB
ftr-475	1362	6	that	that	SCONJ
ftr-475	1362	7	the	the	DET
ftr-475	1362	8	question	question	NOUN
ftr-475	1362	9	is	be	AUX
ftr-475	1362	10	not	not	PART
ftr-475	1362	11	novel	novel	ADJ
ftr-475	1362	12	to	to	ADP
ftr-475	1362	13	residual	residual	ADJ
ftr-475	1362	14	interests	interest	NOUN
ftr-475	1362	15	,	,	PUNCT
ftr-475	1362	16	but	but	CCONJ
ftr-475	1362	17	has	have	AUX
ftr-475	1362	18	arisen	arise	VERB
ftr-475	1362	19	with	with	ADP
ftr-475	1362	20	respect	respect	NOUN
ftr-475	1362	21	to	to	ADP
ftr-475	1362	22	other	other	ADJ
ftr-475	1362	23	financial	financial	ADJ
ftr-475	1362	24	instruments	instrument	NOUN
ftr-475	1362	25	,	,	PUNCT
ftr-475	1362	26	such	such	ADJ
ftr-475	1362	27	as	as	ADP
ftr-475	1362	28	notional	notional	ADJ
ftr-475	1362	29	principal	principal	ADJ
ftr-475	1362	30	contracts	contract	NOUN
ftr-475	1362	31	.	.	PUNCT
ftr-475	1363	1	5	5	NUM
ftr-475	1363	2	however	however	ADV
ftr-475	1363	3	,	,	PUNCT
ftr-475	1363	4	it	it	PRON
ftr-475	1363	5	appears	appear	VERB
ftr-475	1363	6	that	that	SCONJ
ftr-475	1363	7	the	the	DET
ftr-475	1363	8	weight	weight	NOUN
ftr-475	1363	9	of	of	ADP
ftr-475	1363	10	authority	authority	NOUN
ftr-475	1363	11	today	today	NOUN
ftr-475	1363	12	is	be	AUX
ftr-475	1363	13	to	to	PART
ftr-475	1363	14	treat	treat	VERB
ftr-475	1363	15	derivative	derivative	ADJ
ftr-475	1363	16	financial	financial	ADJ
ftr-475	1363	17	instruments	instrument	NOUN
ftr-475	1363	18	as	as	ADP
ftr-475	1363	19	property	property	NOUN
ftr-475	1363	20	,	,	PUNCT
ftr-475	1363	21	notwithstanding	notwithstanding	ADP
ftr-475	1363	22	the	the	DET
ftr-475	1363	23	fact	fact	NOUN
ftr-475	1363	24	that	that	SCONJ
ftr-475	1363	25	they	they	PRON
ftr-475	1363	26	may	may	AUX
ftr-475	1363	27	become	become	VERB
ftr-475	1363	28	liabilities	liability	NOUN
ftr-475	1363	29	during	during	ADP
ftr-475	1363	30	some	some	DET
ftr-475	1363	31	period	period	NOUN
ftr-475	1363	32	to	to	ADP
ftr-475	1363	33	forego	forego	ADJ
ftr-475	1363	34	carryback	carryback	NOUN
ftr-475	1363	35	of	of	ADP
ftr-475	1363	36	nols	nols	PROPN
ftr-475	1363	37	may	may	AUX
ftr-475	1363	38	constitute	constitute	VERB
ftr-475	1363	39	an	an	DET
ftr-475	1363	40	avoidable	avoidable	ADJ
ftr-475	1363	41	transfer	transfer	NOUN
ftr-475	1363	42	of	of	ADP
ftr-475	1363	43	property	property	NOUN
ftr-475	1363	44	under	under	ADP
ftr-475	1363	45	the	the	DET
ftr-475	1363	46	bankruptcy	bankruptcy	NOUN
ftr-475	1363	47	code	code	PROPN
ftr-475	1363	48	)	)	PUNCT
ftr-475	1363	49	.	.	PUNCT
ftr-475	1364	1	see	see	VERB
ftr-475	1364	2	generally	generally	ADV
ftr-475	1364	3	gordon	gordon	PROPN
ftr-475	1364	4	d.	d.	PROPN
ftr-475	1364	5	henderson	henderson	PROPN
ftr-475	1364	6	&	&	CCONJ
ftr-475	1364	7	stuart	stuart	PROPN
ftr-475	1364	8	j.	j.	PROPN
ftr-475	1364	9	goldring	goldring	PROPN
ftr-475	1364	10	,	,	PUNCT
ftr-475	1364	11	failing	fail	VERB
ftr-475	1364	12	and	and	CCONJ
ftr-475	1364	13	failed	fail	VERB
ftr-475	1364	14	businesses	businesses	PROPN
ftr-475	1364	15	ii	ii	PROPN
ftr-475	1364	16	,	,	PUNCT
ftr-475	1364	17	1002.04	1002.04	NUM
ftr-475	1364	18	(	(	PUNCT
ftr-475	1364	19	1993	1993	NUM
ftr-475	1364	20	)	)	PUNCT
ftr-475	1364	21	(	(	PUNCT
ftr-475	1364	22	discussing	discuss	VERB
ftr-475	1364	23	the	the	DET
ftr-475	1364	24	treatment	treatment	NOUN
ftr-475	1364	25	of	of	ADP
ftr-475	1364	26	nols	nol	NOUN
ftr-475	1364	27	as	as	ADP
ftr-475	1364	28	property	property	NOUN
ftr-475	1364	29	under	under	ADP
ftr-475	1364	30	bankruptcy	bankruptcy	NOUN
ftr-475	1364	31	laws	law	NOUN
ftr-475	1364	32	)	)	PUNCT
ftr-475	1364	33	.	.	PUNCT
ftr-475	1365	1	it	it	PRON
ftr-475	1365	2	is	be	AUX
ftr-475	1365	3	true	true	ADJ
ftr-475	1365	4	that	that	SCONJ
ftr-475	1365	5	nols	nol	NOUN
ftr-475	1365	6	are	be	AUX
ftr-475	1365	7	different	different	ADJ
ftr-475	1365	8	from	from	ADP
ftr-475	1365	9	future	future	ADJ
ftr-475	1365	10	tax	tax	NOUN
ftr-475	1365	11	losses	loss	NOUN
ftr-475	1365	12	on	on	ADP
ftr-475	1365	13	residual	residual	ADJ
ftr-475	1365	14	interests	interest	NOUN
ftr-475	1365	15	in	in	ADP
ftr-475	1365	16	that	that	SCONJ
ftr-475	1365	17	the	the	DET
ftr-475	1365	18	latter	latter	ADJ
ftr-475	1365	19	have	have	AUX
ftr-475	1365	20	not	not	PART
ftr-475	1365	21	actually	actually	ADV
ftr-475	1365	22	occurred	occur	VERB
ftr-475	1365	23	,	,	PUNCT
ftr-475	1365	24	are	be	AUX
ftr-475	1365	25	not	not	PART
ftr-475	1365	26	fixed	fix	VERB
ftr-475	1365	27	in	in	ADP
ftr-475	1365	28	amount	amount	NOUN
ftr-475	1365	29	,	,	PUNCT
ftr-475	1365	30	and	and	CCONJ
ftr-475	1365	31	are	be	AUX
ftr-475	1365	32	subject	subject	ADJ
ftr-475	1365	33	to	to	ADP
ftr-475	1365	34	contingencies	contingency	NOUN
ftr-475	1365	35	affecting	affect	VERB
ftr-475	1365	36	timing	timing	NOUN
ftr-475	1365	37	and	and	CCONJ
ftr-475	1365	38	amount	amount	VERB
ftr-475	1365	39	.	.	PUNCT
ftr-475	1366	1	but	but	CCONJ
ftr-475	1366	2	these	these	DET
ftr-475	1366	3	same	same	ADJ
ftr-475	1366	4	points	point	NOUN
ftr-475	1366	5	can	can	AUX
ftr-475	1366	6	also	also	ADV
ftr-475	1366	7	be	be	AUX
ftr-475	1366	8	made	make	VERB
ftr-475	1366	9	regarding	regard	VERB
ftr-475	1366	10	the	the	DET
ftr-475	1366	11	future	future	ADJ
ftr-475	1366	12	tax	tax	NOUN
ftr-475	1366	13	liabilities	liability	NOUN
ftr-475	1366	14	of	of	ADP
ftr-475	1366	15	the	the	DET
ftr-475	1366	16	remic	remic	NOUN
ftr-475	1366	17	.	.	PUNCT
ftr-475	1367	1	in	in	ADP
ftr-475	1367	2	short	short	ADJ
ftr-475	1367	3	,	,	PUNCT
ftr-475	1367	4	one	one	PRON
ftr-475	1367	5	must	must	AUX
ftr-475	1367	6	either	either	CCONJ
ftr-475	1367	7	ignore	ignore	VERB
ftr-475	1367	8	both	both	DET
ftr-475	1367	9	future	future	ADJ
ftr-475	1367	10	tax	tax	NOUN
ftr-475	1367	11	benefits	benefit	NOUN
ftr-475	1367	12	and	and	CCONJ
ftr-475	1367	13	burdens	burden	NOUN
ftr-475	1367	14	or	or	CCONJ
ftr-475	1367	15	take	take	VERB
ftr-475	1367	16	both	both	PRON
ftr-475	1367	17	into	into	ADP
ftr-475	1367	18	account	account	NOUN
ftr-475	1367	19	.	.	PUNCT
ftr-475	1368	1	if	if	SCONJ
ftr-475	1368	2	both	both	PRON
ftr-475	1368	3	are	be	AUX
ftr-475	1368	4	ignored	ignore	VERB
ftr-475	1368	5	,	,	PUNCT
ftr-475	1368	6	then	then	ADV
ftr-475	1368	7	the	the	DET
ftr-475	1368	8	residual	residual	ADJ
ftr-475	1368	9	interest	interest	NOUN
ftr-475	1368	10	will	will	AUX
ftr-475	1368	11	never	never	ADV
ftr-475	1368	12	have	have	VERB
ftr-475	1368	13	negative	negative	ADJ
ftr-475	1368	14	value	value	NOUN
ftr-475	1368	15	;	;	PUNCT
ftr-475	1368	16	it	it	PRON
ftr-475	1368	17	will	will	AUX
ftr-475	1368	18	always	always	ADV
ftr-475	1368	19	have	have	VERB
ftr-475	1368	20	some	some	DET
ftr-475	1368	21	positive	positive	ADJ
ftr-475	1368	22	administrative	administrative	ADJ
ftr-475	1368	23	rights	right	NOUN
ftr-475	1368	24	(	(	PUNCT
ftr-475	1368	25	e.g.	e.g.	ADV
ftr-475	1368	26	,	,	PUNCT
ftr-475	1368	27	right	right	ADJ
ftr-475	1368	28	to	to	PART
ftr-475	1368	29	vote	vote	VERB
ftr-475	1368	30	,	,	PUNCT
ftr-475	1368	31	right	right	ADJ
ftr-475	1368	32	to	to	PART
ftr-475	1368	33	liquidate	liquidate	VERB
ftr-475	1368	34	the	the	DET
ftr-475	1368	35	remic	remic	NOUN
ftr-475	1368	36	at	at	ADP
ftr-475	1368	37	some	some	DET
ftr-475	1368	38	point	point	NOUN
ftr-475	1368	39	)	)	PUNCT
ftr-475	1368	40	and	and	CCONJ
ftr-475	1368	41	those	those	DET
ftr-475	1368	42	rights	right	NOUN
ftr-475	1368	43	standing	stand	VERB
ftr-475	1368	44	alone	alone	ADV
ftr-475	1368	45	should	should	AUX
ftr-475	1368	46	justify	justify	VERB
ftr-475	1368	47	property	property	NOUN
ftr-475	1368	48	treatment	treatment	NOUN
ftr-475	1368	49	.	.	PUNCT
ftr-475	1369	1	183	183	NUM
ftr-475	1369	2	.	.	PUNCT
ftr-475	1370	1	see	see	VERB
ftr-475	1370	2	infra	infra	NOUN
ftr-475	1370	3	part	part	NOUN
ftr-475	1370	4	vi.b.l.c	vi.b.l.c	NOUN
ftr-475	1370	5	.	.	PUNCT
ftr-475	1371	1	184	184	NUM
ftr-475	1371	2	.	.	PUNCT
ftr-475	1371	3	temp	temp	NOUN
ftr-475	1371	4	.	.	PUNCT
ftr-475	1372	1	regs	regs	PROPN
ftr-475	1372	2	.	.	PUNCT
ftr-475	1373	1	§	§	PROPN
ftr-475	1373	2	1.475(c)-2(b	1.475(c)-2(b	NUM
ftr-475	1373	3	)	)	PUNCT
ftr-475	1373	4	.	.	PUNCT
ftr-475	1374	1	185	185	NUM
ftr-475	1374	2	.	.	PUNCT
ftr-475	1375	1	see	see	VERB
ftr-475	1375	2	,	,	PUNCT
ftr-475	1375	3	e.g.	e.g.	ADV
ftr-475	1375	4	,	,	PUNCT
ftr-475	1375	5	the	the	DET
ftr-475	1375	6	preamble	preamble	NOUN
ftr-475	1375	7	to	to	ADP
ftr-475	1375	8	the	the	DET
ftr-475	1375	9	proposed	propose	VERB
ftr-475	1375	10	regulations	regulation	NOUN
ftr-475	1375	11	under	under	ADP
ftr-475	1375	12	§	§	PROPN
ftr-475	1375	13	1092	1092	NUM
ftr-475	1375	14	,	,	PUNCT
ftr-475	1375	15	which	which	PRON
ftr-475	1375	16	were	be	AUX
ftr-475	1375	17	finalized	finalize	VERB
ftr-475	1375	18	in	in	ADP
ftr-475	1375	19	t.d	t.d	PROPN
ftr-475	1375	20	.	.	PROPN
ftr-475	1375	21	8491	8491	NUM
ftr-475	1375	22	,	,	PUNCT
ftr-475	1375	23	1993	1993	NUM
ftr-475	1375	24	-	-	SYM
ftr-475	1375	25	2	2	NUM
ftr-475	1375	26	c.b	c.b	PROPN
ftr-475	1375	27	.	.	PROPN
ftr-475	1375	28	215	215	NUM
ftr-475	1375	29	:	:	PUNCT
ftr-475	1375	30	"	"	PUNCT
ftr-475	1375	31	there	there	PRON
ftr-475	1375	32	has	have	AUX
ftr-475	1375	33	been	be	AUX
ftr-475	1375	34	some	some	DET
ftr-475	1375	35	question	question	NOUN
ftr-475	1375	36	whether	whether	SCONJ
ftr-475	1375	37	a	a	DET
ftr-475	1375	38	financial	financial	ADJ
ftr-475	1375	39	product	product	NOUN
ftr-475	1375	40	such	such	ADJ
ftr-475	1375	41	as	as	ADP
ftr-475	1375	42	an	an	DET
ftr-475	1375	43	interest	interest	NOUN
ftr-475	1375	44	rate	rate	NOUN
ftr-475	1375	45	swap	swap	NOUN
ftr-475	1375	46	,	,	PUNCT
ftr-475	1375	47	which	which	PRON
ftr-475	1375	48	may	may	AUX
ftr-475	1375	49	be	be	AUX
ftr-475	1375	50	either	either	CCONJ
ftr-475	1375	51	an	an	DET
ftr-475	1375	52	asset	asset	NOUN
ftr-475	1375	53	or	or	CCONJ
ftr-475	1375	54	a	a	DET
ftr-475	1375	55	liability	liability	NOUN
ftr-475	1375	56	depending	depend	VERB
ftr-475	1375	57	upon	upon	SCONJ
ftr-475	1375	58	the	the	DET
ftr-475	1375	59	movement	movement	NOUN
ftr-475	1375	60	of	of	ADP
ftr-475	1375	61	interest	interest	NOUN
ftr-475	1375	62	rates	rate	NOUN
ftr-475	1375	63	,	,	PUNCT
ftr-475	1375	64	constitutes	constitute	VERB
ftr-475	1375	65	an	an	DET
ftr-475	1375	66	interest	interest	NOUN
ftr-475	1375	67	in	in	ADP
ftr-475	1375	68	personal	personal	ADJ
ftr-475	1375	69	property	property	NOUN
ftr-475	1375	70	that	that	PRON
ftr-475	1375	71	is	be	AUX
ftr-475	1375	72	subject	subject	ADJ
ftr-475	1375	73	to	to	ADP
ftr-475	1375	74	section	section	NOUN
ftr-475	1375	75	1092	1092	NUM
ftr-475	1375	76	and	and	CCONJ
ftr-475	1375	77	section	section	NOUN
ftr-475	1375	78	1234a	1234a	NUM
ftr-475	1375	79	.	.	PUNCT
ftr-475	1375	80	"	"	PUNCT
ftr-475	1376	1	56	56	NUM
ftr-475	1376	2	fed	fed	PROPN
ftr-475	1376	3	.	.	PUNCT
ftr-475	1377	1	reg	reg	PROPN
ftr-475	1377	2	.	.	PUNCT
ftr-475	1378	1	31,350	31,350	NUM
ftr-475	1378	2	(	(	PUNCT
ftr-475	1378	3	1991	1991	NUM
ftr-475	1378	4	)	)	PUNCT
ftr-475	1378	5	.	.	PUNCT
ftr-475	1379	1	as	as	SCONJ
ftr-475	1379	2	finalized	finalize	VERB
ftr-475	1379	3	,	,	PUNCT
ftr-475	1379	4	the	the	DET
ftr-475	1379	5	regulations	regulation	NOUN
ftr-475	1379	6	under	under	ADP
ftr-475	1379	7	§	§	PROPN
ftr-475	1379	8	1092	1092	NUM
ftr-475	1379	9	provide	provide	VERB
ftr-475	1379	10	that	that	SCONJ
ftr-475	1379	11	a	a	DET
ftr-475	1379	12	notional	notional	ADJ
ftr-475	1379	13	principal	principal	ADJ
ftr-475	1379	14	contract	contract	NOUN
ftr-475	1379	15	is	be	AUX
ftr-475	1379	16	personal	personal	ADJ
ftr-475	1379	17	property	property	NOUN
ftr-475	1379	18	for	for	ADP
ftr-475	1379	19	purposes	purpose	NOUN
ftr-475	1379	20	of	of	ADP
ftr-475	1379	21	that	that	DET
ftr-475	1379	22	section	section	NOUN
ftr-475	1379	23	.	.	PUNCT
ftr-475	1380	1	regs	regs	PROPN
ftr-475	1380	2	.	.	PUNCT
ftr-475	1381	1	§	§	PROPN
ftr-475	1381	2	1.1092(d)-1(c	1.1092(d)-1(c	NUM
ftr-475	1381	3	)	)	PUNCT
ftr-475	1381	4	.	.	PUNCT
ftr-475	1382	1	see	see	AUX
ftr-475	1382	2	also	also	ADV
ftr-475	1382	3	edward	edward	PROPN
ftr-475	1382	4	d.	d.	PROPN
ftr-475	1382	5	kleinbard	kleinbard	PROPN
ftr-475	1382	6	&	&	CCONJ
ftr-475	1382	7	suzanne	suzanne	PROPN
ftr-475	1382	8	f.	f.	PROPN
ftr-475	1382	9	greenberg	greenberg	PROPN
ftr-475	1382	10	,	,	PUNCT
ftr-475	1382	11	business	business	NOUN
ftr-475	1382	12	hedges	hedge	NOUN
ftr-475	1382	13	after	after	SCONJ
ftr-475	1382	14	arkansas	arkansas	PROPN
ftr-475	1382	15	best	well	ADV
ftr-475	1382	16	,	,	PUNCT
ftr-475	1382	17	43	43	NUM
ftr-475	1382	18	tax	tax	NOUN
ftr-475	1382	19	l.	l.	PROPN
ftr-475	1382	20	rev	rev	PROPN
ftr-475	1382	21	.	.	PROPN
ftr-475	1382	22	393	393	NUM
ftr-475	1382	23	,	,	PUNCT
ftr-475	1382	24	438	438	NUM
ftr-475	1382	25	n.139	n.139	ADJ
ftr-475	1382	26	(	(	PUNCT
ftr-475	1382	27	1988	1988	NUM
ftr-475	1382	28	)	)	PUNCT
ftr-475	1382	29	(	(	PUNCT
ftr-475	1382	30	"	"	PUNCT
ftr-475	1382	31	an	an	DET
ftr-475	1382	32	intriguing	intriguing	ADJ
ftr-475	1382	33	alternative	alternative	ADJ
ftr-475	1382	34	analysis	analysis	NOUN
ftr-475	1382	35	would	would	AUX
ftr-475	1382	36	be	be	AUX
ftr-475	1382	37	to	to	PART
ftr-475	1382	38	view	view	VERB
ftr-475	1382	39	a	a	DET
ftr-475	1382	40	swap	swap	NOUN
ftr-475	1382	41	position	position	NOUN
ftr-475	1382	42	as	as	ADP
ftr-475	1382	43	a	a	DET
ftr-475	1382	44	hybrid	hybrid	ADJ
ftr-475	1382	45	instrument	instrument	NOUN
ftr-475	1382	46	that	that	PRON
ftr-475	1382	47	takes	take	VERB
ftr-475	1382	48	on	on	ADP
ftr-475	1382	49	the	the	DET
ftr-475	1382	50	characteristics	characteristic	NOUN
ftr-475	1382	51	of	of	ADP
ftr-475	1382	52	a	a	DET
ftr-475	1382	53	property	property	NOUN
ftr-475	1382	54	interest	interest	NOUN
ftr-475	1382	55	when	when	SCONJ
ftr-475	1382	56	it	it	PRON
ftr-475	1382	57	has	have	VERB
ftr-475	1382	58	positive	positive	ADJ
ftr-475	1382	59	value	value	NOUN
ftr-475	1382	60	and	and	CCONJ
ftr-475	1382	61	the	the	DET
ftr-475	1382	62	characteristics	characteristic	NOUN
ftr-475	1382	63	of	of	ADP
ftr-475	1382	64	a	a	DET
ftr-475	1382	65	liability	liability	NOUN
ftr-475	1382	66	when	when	SCONJ
ftr-475	1382	67	its	its	PRON
ftr-475	1382	68	value	value	NOUN
ftr-475	1382	69	turns	turn	VERB
ftr-475	1382	70	negative	negative	ADJ
ftr-475	1382	71	.	.	PUNCT
ftr-475	1382	72	"	"	PUNCT
ftr-475	1382	73	)	)	PUNCT
ftr-475	1383	1	the	the	DET
ftr-475	1383	2	service	service	NOUN
ftr-475	1383	3	,	,	PUNCT
ftr-475	1383	4	however	however	ADV
ftr-475	1383	5	,	,	PUNCT
ftr-475	1383	6	does	do	AUX
ftr-475	1383	7	not	not	PART
ftr-475	1383	8	seem	seem	VERB
ftr-475	1383	9	inclined	inclined	ADJ
ftr-475	1383	10	to	to	PART
ftr-475	1383	11	take	take	VERB
ftr-475	1383	12	kleinbard	kleinbard	PROPN
ftr-475	1383	13	's	's	PART
ftr-475	1383	14	"	"	PUNCT
ftr-475	1383	15	intriguing	intriguing	ADJ
ftr-475	1383	16	"	"	PUNCT
ftr-475	1383	17	gambit	gambit	NOUN
ftr-475	1383	18	.	.	PUNCT
ftr-475	1384	1	[	[	X
ftr-475	1384	2	vol	vol	NOUN
ftr-475	1384	3	.	.	NOUN
ftr-475	1384	4	2:4	2:4	NUM
ftr-475	1384	5	tax	tax	NOUN
ftr-475	1384	6	aspects	aspect	NOUN
ftr-475	1384	7	of	of	ADP
ftr-475	1384	8	remic	remic	ADJ
ftr-475	1384	9	residual	residual	ADJ
ftr-475	1384	10	interests	interest	NOUN
ftr-475	1384	11	of	of	ADP
ftr-475	1384	12	their	their	PRON
ftr-475	1384	13	life	life	NOUN
ftr-475	1384	14	.	.	PUNCT
ftr-475	1385	1	'86	'86	NUM
ftr-475	1385	2	by	by	ADP
ftr-475	1385	3	the	the	DET
ftr-475	1385	4	same	same	ADJ
ftr-475	1385	5	reasoning	reasoning	NOUN
ftr-475	1385	6	,	,	PUNCT
ftr-475	1385	7	residual	residual	ADJ
ftr-475	1385	8	interests	interest	NOUN
ftr-475	1385	9	should	should	AUX
ftr-475	1385	10	be	be	AUX
ftr-475	1385	11	viewed	view	VERB
ftr-475	1385	12	as	as	ADP
ftr-475	1385	13	property	property	NOUN
ftr-475	1385	14	as	as	ADV
ftr-475	1385	15	well	well	ADV
ftr-475	1385	16	,	,	PUNCT
ftr-475	1385	17	regardless	regardless	ADV
ftr-475	1385	18	of	of	ADP
ftr-475	1385	19	whether	whether	SCONJ
ftr-475	1385	20	they	they	PRON
ftr-475	1385	21	may	may	AUX
ftr-475	1385	22	represent	represent	VERB
ftr-475	1385	23	a	a	DET
ftr-475	1385	24	net	net	ADJ
ftr-475	1385	25	liability	liability	NOUN
ftr-475	1385	26	to	to	ADP
ftr-475	1385	27	the	the	DET
ftr-475	1385	28	holder	holder	NOUN
ftr-475	1385	29	at	at	ADP
ftr-475	1385	30	a	a	DET
ftr-475	1385	31	given	give	VERB
ftr-475	1385	32	period	period	NOUN
ftr-475	1385	33	of	of	ADP
ftr-475	1385	34	time	time	NOUN
ftr-475	1385	35	.	.	PUNCT
ftr-475	1386	1	2	2	X
ftr-475	1386	2	.	.	X
ftr-475	1386	3	presence	presence	NOUN
ftr-475	1386	4	of	of	ADP
ftr-475	1386	5	a	a	DET
ftr-475	1386	6	sale	sale	NOUN
ftr-475	1386	7	or	or	CCONJ
ftr-475	1386	8	exchange.-any	exchange.-any	NOUN
ftr-475	1386	9	gain	gain	NOUN
ftr-475	1386	10	or	or	CCONJ
ftr-475	1386	11	loss	loss	NOUN
ftr-475	1386	12	on	on	ADP
ftr-475	1386	13	an	an	DET
ftr-475	1386	14	outright	outright	ADJ
ftr-475	1386	15	sale	sale	NOUN
ftr-475	1386	16	of	of	ADP
ftr-475	1386	17	a	a	DET
ftr-475	1386	18	residual	residual	ADJ
ftr-475	1386	19	interest	interest	NOUN
ftr-475	1386	20	for	for	ADP
ftr-475	1386	21	cash	cash	NOUN
ftr-475	1386	22	or	or	CCONJ
ftr-475	1386	23	an	an	DET
ftr-475	1386	24	exchange	exchange	NOUN
ftr-475	1386	25	of	of	ADP
ftr-475	1386	26	it	it	PRON
ftr-475	1386	27	for	for	ADP
ftr-475	1386	28	property	property	NOUN
ftr-475	1386	29	would	would	AUX
ftr-475	1386	30	clearly	clearly	ADV
ftr-475	1386	31	be	be	AUX
ftr-475	1386	32	gain	gain	NOUN
ftr-475	1386	33	or	or	CCONJ
ftr-475	1386	34	loss	loss	NOUN
ftr-475	1386	35	on	on	ADP
ftr-475	1386	36	the	the	DET
ftr-475	1386	37	sale	sale	NOUN
ftr-475	1386	38	or	or	CCONJ
ftr-475	1386	39	exchange	exchange	NOUN
ftr-475	1386	40	of	of	ADP
ftr-475	1386	41	property	property	NOUN
ftr-475	1386	42	.	.	PUNCT
ftr-475	1387	1	but	but	CCONJ
ftr-475	1387	2	for	for	ADP
ftr-475	1387	3	the	the	DET
ftr-475	1387	4	possible	possible	ADJ
ftr-475	1387	5	application	application	NOUN
ftr-475	1387	6	of	of	ADP
ftr-475	1387	7	the	the	DET
ftr-475	1387	8	wash	wash	NOUN
ftr-475	1387	9	sale	sale	NOUN
ftr-475	1387	10	rules	rule	NOUN
ftr-475	1387	11	,	,	PUNCT
ftr-475	1387	12	such	such	ADJ
ftr-475	1387	13	gain	gain	NOUN
ftr-475	1387	14	or	or	CCONJ
ftr-475	1387	15	loss	loss	NOUN
ftr-475	1387	16	would	would	AUX
ftr-475	1387	17	be	be	AUX
ftr-475	1387	18	recognized	recognize	VERB
ftr-475	1387	19	and	and	CCONJ
ftr-475	1387	20	would	would	AUX
ftr-475	1387	21	be	be	AUX
ftr-475	1387	22	capital	capital	NOUN
ftr-475	1387	23	or	or	CCONJ
ftr-475	1387	24	ordinary	ordinary	ADJ
ftr-475	1387	25	based	base	VERB
ftr-475	1387	26	on	on	ADP
ftr-475	1387	27	whether	whether	SCONJ
ftr-475	1387	28	any	any	PRON
ftr-475	1387	29	of	of	ADP
ftr-475	1387	30	the	the	DET
ftr-475	1387	31	exceptions	exception	NOUN
ftr-475	1387	32	under	under	ADP
ftr-475	1387	33	section	section	NOUN
ftr-475	1387	34	1221	1221	NUM
ftr-475	1387	35	apply	apply	VERB
ftr-475	1387	36	.	.	PUNCT
ftr-475	1388	1	the	the	DET
ftr-475	1388	2	existence	existence	NOUN
ftr-475	1388	3	of	of	ADP
ftr-475	1388	4	a	a	DET
ftr-475	1388	5	sale	sale	NOUN
ftr-475	1388	6	or	or	CCONJ
ftr-475	1388	7	exchange	exchange	NOUN
ftr-475	1388	8	,	,	PUNCT
ftr-475	1388	9	however	however	ADV
ftr-475	1388	10	,	,	PUNCT
ftr-475	1388	11	is	be	AUX
ftr-475	1388	12	less	less	ADV
ftr-475	1388	13	clear	clear	ADJ
ftr-475	1388	14	in	in	ADP
ftr-475	1388	15	two	two	NUM
ftr-475	1388	16	situations	situation	NOUN
ftr-475	1388	17	:	:	PUNCT
ftr-475	1388	18	(	(	PUNCT
ftr-475	1388	19	i	i	NOUN
ftr-475	1388	20	)	)	PUNCT
ftr-475	1388	21	the	the	DET
ftr-475	1388	22	transferor	transferor	NOUN
ftr-475	1388	23	makes	make	VERB
ftr-475	1388	24	an	an	DET
ftr-475	1388	25	up	up	ADJ
ftr-475	1388	26	-	-	PUNCT
ftr-475	1388	27	front	front	NOUN
ftr-475	1388	28	payment	payment	NOUN
ftr-475	1388	29	to	to	ADP
ftr-475	1388	30	the	the	DET
ftr-475	1388	31	transferee	transferee	NOUN
ftr-475	1388	32	to	to	PART
ftr-475	1388	33	accept	accept	VERB
ftr-475	1388	34	ownership	ownership	NOUN
ftr-475	1388	35	of	of	ADP
ftr-475	1388	36	a	a	DET
ftr-475	1388	37	residual	residual	ADJ
ftr-475	1388	38	interest	interest	NOUN
ftr-475	1388	39	,	,	PUNCT
ftr-475	1388	40	and	and	CCONJ
ftr-475	1388	41	(	(	PUNCT
ftr-475	1388	42	ii	ii	NOUN
ftr-475	1388	43	)	)	PUNCT
ftr-475	1388	44	the	the	DET
ftr-475	1388	45	remic	remic	NOUN
ftr-475	1388	46	terminates	terminate	VERB
ftr-475	1388	47	at	at	ADP
ftr-475	1388	48	a	a	DET
ftr-475	1388	49	time	time	NOUN
ftr-475	1388	50	when	when	SCONJ
ftr-475	1388	51	a	a	DET
ftr-475	1388	52	residual	residual	ADJ
ftr-475	1388	53	interest	interest	NOUN
ftr-475	1388	54	holder	holder	NOUN
ftr-475	1388	55	has	have	VERB
ftr-475	1388	56	a	a	DET
ftr-475	1388	57	remaining	remain	VERB
ftr-475	1388	58	basis	basis	NOUN
ftr-475	1388	59	in	in	ADP
ftr-475	1388	60	its	its	PRON
ftr-475	1388	61	residual	residual	ADJ
ftr-475	1388	62	interest	interest	NOUN
ftr-475	1388	63	.	.	PUNCT
ftr-475	1389	1	do	do	VERB
ftr-475	1389	2	the	the	DET
ftr-475	1389	3	up	up	ADJ
ftr-475	1389	4	-	-	PUNCT
ftr-475	1389	5	front	front	NOUN
ftr-475	1389	6	payment	payment	NOUN
ftr-475	1389	7	and	and	CCONJ
ftr-475	1389	8	the	the	DET
ftr-475	1389	9	loss	loss	NOUN
ftr-475	1389	10	on	on	ADP
ftr-475	1389	11	termination	termination	NOUN
ftr-475	1389	12	constitute	constitute	NOUN
ftr-475	1389	13	amounts	amount	NOUN
ftr-475	1389	14	realized	realize	VERB
ftr-475	1389	15	upon	upon	SCONJ
ftr-475	1389	16	a	a	DET
ftr-475	1389	17	sale	sale	NOUN
ftr-475	1389	18	or	or	CCONJ
ftr-475	1389	19	exchange	exchange	NOUN
ftr-475	1389	20	?	?	PUNCT
ftr-475	1390	1	a.	a.	NOUN
ftr-475	1390	2	up	up	ADP
ftr-475	1390	3	-	-	PUNCT
ftr-475	1390	4	front	front	NOUN
ftr-475	1390	5	payments	payment	NOUN
ftr-475	1390	6	as	as	ADP
ftr-475	1390	7	gain	gain	NOUN
ftr-475	1390	8	/	/	SYM
ftr-475	1390	9	loss	loss	NOUN
ftr-475	1390	10	on	on	ADP
ftr-475	1390	11	a	a	DET
ftr-475	1390	12	sale	sale	NOUN
ftr-475	1390	13	or	or	CCONJ
ftr-475	1390	14	exchange.-the	exchange.-the	DET
ftr-475	1390	15	treatment	treatment	NOUN
ftr-475	1390	16	by	by	ADP
ftr-475	1390	17	the	the	DET
ftr-475	1390	18	transferor	transferor	NOUN
ftr-475	1390	19	of	of	ADP
ftr-475	1390	20	the	the	DET
ftr-475	1390	21	up	up	ADJ
ftr-475	1390	22	-	-	PUNCT
ftr-475	1390	23	front	front	NOUN
ftr-475	1390	24	payment	payment	NOUN
ftr-475	1390	25	is	be	AUX
ftr-475	1390	26	wrapped	wrap	VERB
ftr-475	1390	27	up	up	ADP
ftr-475	1390	28	in	in	ADP
ftr-475	1390	29	the	the	DET
ftr-475	1390	30	fog	fog	NOUN
ftr-475	1390	31	of	of	ADP
ftr-475	1390	32	uncertainty	uncertainty	NOUN
ftr-475	1390	33	that	that	PRON
ftr-475	1390	34	hangs	hang	VERB
ftr-475	1390	35	heavily	heavily	ADV
ftr-475	1390	36	over	over	ADP
ftr-475	1390	37	the	the	DET
ftr-475	1390	38	treatment	treatment	NOUN
ftr-475	1390	39	of	of	ADP
ftr-475	1390	40	up	up	ADP
ftr-475	1390	41	-	-	PUNCT
ftr-475	1390	42	front	front	NOUN
ftr-475	1390	43	payments	payment	NOUN
ftr-475	1390	44	generally	generally	ADV
ftr-475	1390	45	.	.	PUNCT
ftr-475	1391	1	it	it	PRON
ftr-475	1391	2	is	be	AUX
ftr-475	1391	3	true	true	ADJ
ftr-475	1391	4	that	that	SCONJ
ftr-475	1391	5	a	a	DET
ftr-475	1391	6	bona	bona	ADJ
ftr-475	1391	7	fide	fide	ADJ
ftr-475	1391	8	transfer	transfer	NOUN
ftr-475	1391	9	of	of	ADP
ftr-475	1391	10	the	the	DET
ftr-475	1391	11	ownership	ownership	NOUN
ftr-475	1391	12	of	of	ADP
ftr-475	1391	13	property	property	NOUN
ftr-475	1391	14	occurs	occur	VERB
ftr-475	1391	15	,	,	PUNCT
ftr-475	1391	16	and	and	CCONJ
ftr-475	1391	17	it	it	PRON
ftr-475	1391	18	would	would	AUX
ftr-475	1391	19	be	be	AUX
ftr-475	1391	20	an	an	DET
ftr-475	1391	21	entirely	entirely	ADV
ftr-475	1391	22	sensible	sensible	ADJ
ftr-475	1391	23	result	result	NOUN
ftr-475	1391	24	that	that	SCONJ
ftr-475	1391	25	any	any	DET
ftr-475	1391	26	gain	gain	NOUN
ftr-475	1391	27	or	or	CCONJ
ftr-475	1391	28	loss	loss	NOUN
ftr-475	1391	29	recognized	recognize	VERB
ftr-475	1391	30	in	in	ADP
ftr-475	1391	31	connection	connection	NOUN
ftr-475	1391	32	with	with	ADP
ftr-475	1391	33	such	such	ADJ
ftr-475	1391	34	transfer	transfer	NOUN
ftr-475	1391	35	should	should	AUX
ftr-475	1391	36	be	be	AUX
ftr-475	1391	37	treated	treat	VERB
ftr-475	1391	38	as	as	ADP
ftr-475	1391	39	derived	derive	VERB
ftr-475	1391	40	from	from	ADP
ftr-475	1391	41	a	a	DET
ftr-475	1391	42	sale	sale	NOUN
ftr-475	1391	43	or	or	CCONJ
ftr-475	1391	44	exchange	exchange	NOUN
ftr-475	1391	45	.	.	PUNCT
ftr-475	1392	1	yet	yet	ADV
ftr-475	1392	2	,	,	PUNCT
ftr-475	1392	3	absent	absent	ADJ
ftr-475	1392	4	a	a	DET
ftr-475	1392	5	specific	specific	ADJ
ftr-475	1392	6	rule	rule	NOUN
ftr-475	1392	7	to	to	ADP
ftr-475	1392	8	such	such	ADJ
ftr-475	1392	9	effect	effect	NOUN
ftr-475	1392	10	,	,	PUNCT
ftr-475	1392	11	a	a	DET
ftr-475	1392	12	transfer	transfer	NOUN
ftr-475	1392	13	involving	involve	VERB
ftr-475	1392	14	an	an	DET
ftr-475	1392	15	up	up	ADJ
ftr-475	1392	16	-	-	PUNCT
ftr-475	1392	17	front	front	NOUN
ftr-475	1392	18	payment	payment	NOUN
ftr-475	1392	19	by	by	ADP
ftr-475	1392	20	the	the	DET
ftr-475	1392	21	transferor	transferor	NOUN
ftr-475	1392	22	is	be	AUX
ftr-475	1392	23	not	not	PART
ftr-475	1392	24	easily	easily	ADV
ftr-475	1392	25	squared	square	VERB
ftr-475	1392	26	with	with	ADP
ftr-475	1392	27	normal	normal	ADJ
ftr-475	1392	28	concepts	concept	NOUN
ftr-475	1392	29	of	of	ADP
ftr-475	1392	30	a	a	DET
ftr-475	1392	31	sale	sale	NOUN
ftr-475	1392	32	or	or	CCONJ
ftr-475	1392	33	exchange	exchange	NOUN
ftr-475	1392	34	.	.	PUNCT
ftr-475	1393	1	the	the	DET
ftr-475	1393	2	transferor	transferor	NOUN
ftr-475	1393	3	is	be	AUX
ftr-475	1393	4	paying	pay	VERB
ftr-475	1393	5	someone	someone	PRON
ftr-475	1393	6	to	to	PART
ftr-475	1393	7	take	take	VERB
ftr-475	1393	8	a	a	DET
ftr-475	1393	9	piece	piece	NOUN
ftr-475	1393	10	of	of	ADP
ftr-475	1393	11	property	property	NOUN
ftr-475	1393	12	that	that	PRON
ftr-475	1393	13	has	have	VERB
ftr-475	1393	14	no	no	DET
ftr-475	1393	15	value	value	NOUN
ftr-475	1393	16	or	or	CCONJ
ftr-475	1393	17	negative	negative	ADJ
ftr-475	1393	18	value	value	NOUN
ftr-475	1393	19	.	.	PUNCT
ftr-475	1394	1	a	a	DET
ftr-475	1394	2	similar	similar	ADJ
ftr-475	1394	3	issue	issue	NOUN
ftr-475	1394	4	arose	arise	VERB
ftr-475	1394	5	with	with	ADP
ftr-475	1394	6	respect	respect	NOUN
ftr-475	1394	7	to	to	ADP
ftr-475	1394	8	assignment	assignment	NOUN
ftr-475	1394	9	payments	payment	NOUN
ftr-475	1394	10	with	with	ADP
ftr-475	1394	11	respect	respect	NOUN
ftr-475	1394	12	to	to	ADP
ftr-475	1394	13	notional	notional	ADJ
ftr-475	1394	14	principal	principal	ADJ
ftr-475	1394	15	contracts	contract	NOUN
ftr-475	1394	16	,	,	PUNCT
ftr-475	1394	17	and	and	CCONJ
ftr-475	1394	18	the	the	DET
ftr-475	1394	19	character	character	NOUN
ftr-475	1394	20	question	question	NOUN
ftr-475	1394	21	long	long	ADV
ftr-475	1394	22	remained	remain	VERB
ftr-475	1394	23	unresolved	unresolved	ADJ
ftr-475	1394	24	in	in	ADP
ftr-475	1394	25	that	that	DET
ftr-475	1394	26	context	context	NOUN
ftr-475	1394	27	as	as	ADP
ftr-475	1394	28	well.8	well.8	PROPN
ftr-475	1394	29	7	7	NUM
ftr-475	1394	30	with	with	ADP
ftr-475	1394	31	respect	respect	NOUN
ftr-475	1394	32	to	to	ADP
ftr-475	1394	33	notional	notional	ADJ
ftr-475	1394	34	principal	principal	ADJ
ftr-475	1394	35	contracts	contract	NOUN
ftr-475	1394	36	,	,	PUNCT
ftr-475	1394	37	it	it	PRON
ftr-475	1394	38	has	have	AUX
ftr-475	1394	39	been	be	AUX
ftr-475	1394	40	argued	argue	VERB
ftr-475	1394	41	that	that	SCONJ
ftr-475	1394	42	an	an	DET
ftr-475	1394	43	assignment	assignment	NOUN
ftr-475	1394	44	payment	payment	NOUN
ftr-475	1394	45	is	be	AUX
ftr-475	1394	46	not	not	PART
ftr-475	1394	47	a	a	DET
ftr-475	1394	48	loss	loss	NOUN
ftr-475	1394	49	from	from	ADP
ftr-475	1394	50	the	the	DET
ftr-475	1394	51	sale	sale	NOUN
ftr-475	1394	52	or	or	CCONJ
ftr-475	1394	53	186	186	NUM
ftr-475	1394	54	.	.	PUNCT
ftr-475	1395	1	see	see	VERB
ftr-475	1395	2	irc	irc	PROPN
ftr-475	1395	3	§	§	PROPN
ftr-475	1395	4	475(c)(2	475(c)(2	PROPN
ftr-475	1395	5	)	)	PUNCT
ftr-475	1395	6	(	(	PUNCT
ftr-475	1395	7	treating	treat	VERB
ftr-475	1395	8	all	all	DET
ftr-475	1395	9	manner	manner	NOUN
ftr-475	1395	10	of	of	ADP
ftr-475	1395	11	derivatives	derivative	NOUN
ftr-475	1395	12	as	as	ADP
ftr-475	1395	13	securities	security	NOUN
ftr-475	1395	14	that	that	PRON
ftr-475	1395	15	may	may	AUX
ftr-475	1395	16	be	be	AUX
ftr-475	1395	17	marked	mark	VERB
ftr-475	1395	18	to	to	ADP
ftr-475	1395	19	market	market	NOUN
ftr-475	1395	20	)	)	PUNCT
ftr-475	1395	21	;	;	PUNCT
ftr-475	1396	1	temp	temp	NOUN
ftr-475	1396	2	.	.	PUNCT
ftr-475	1397	1	regs	regs	PROPN
ftr-475	1397	2	.	.	PUNCT
ftr-475	1398	1	1.954	1.954	NUM
ftr-475	1398	2	-	-	SYM
ftr-475	1398	3	2(a)(4)(iii	2(a)(4)(iii	NUM
ftr-475	1398	4	)	)	PUNCT
ftr-475	1398	5	,	,	PUNCT
ftr-475	1398	6	(	(	PUNCT
ftr-475	1398	7	iv	iv	X
ftr-475	1398	8	)	)	PUNCT
ftr-475	1398	9	(	(	PUNCT
ftr-475	1398	10	providing	provide	VERB
ftr-475	1398	11	that	that	SCONJ
ftr-475	1398	12	all	all	DET
ftr-475	1398	13	manner	manner	NOUN
ftr-475	1398	14	of	of	ADP
ftr-475	1398	15	derivatives	derivative	NOUN
ftr-475	1398	16	may	may	AUX
ftr-475	1398	17	be	be	AUX
ftr-475	1398	18	dealer	dealer	NOUN
ftr-475	1398	19	property	property	NOUN
ftr-475	1398	20	for	for	ADP
ftr-475	1398	21	purposes	purpose	NOUN
ftr-475	1398	22	of	of	ADP
ftr-475	1398	23	computing	compute	VERB
ftr-475	1398	24	foreign	foreign	NOUN
ftr-475	1398	25	-	-	PUNCT
ftr-475	1398	26	based	base	VERB
ftr-475	1398	27	company	company	NOUN
ftr-475	1398	28	income	income	NOUN
ftr-475	1398	29	)	)	PUNCT
ftr-475	1398	30	;	;	PUNCT
ftr-475	1398	31	regs	reg	NOUN
ftr-475	1398	32	.	.	PUNCT
ftr-475	1399	1	§	§	PROPN
ftr-475	1399	2	1.1092(d)-l(c	1.1092(d)-l(c	PROPN
ftr-475	1399	3	)	)	PUNCT
ftr-475	1399	4	;	;	PUNCT
ftr-475	1400	1	priv	priv	PROPN
ftr-475	1400	2	.	.	PUNCT
ftr-475	1401	1	let	let	VERB
ftr-475	1401	2	.	.	PUNCT
ftr-475	1402	1	rul	rul	NOUN
ftr-475	1402	2	.	.	PUNCT
ftr-475	1402	3	8714023	8714023	NUM
ftr-475	1402	4	(	(	PUNCT
ftr-475	1402	5	dec	dec	PROPN
ftr-475	1402	6	.	.	PROPN
ftr-475	1402	7	31	31	NUM
ftr-475	1402	8	,	,	PUNCT
ftr-475	1402	9	1986	1986	NUM
ftr-475	1402	10	)	)	PUNCT
ftr-475	1402	11	(	(	PUNCT
ftr-475	1402	12	short	short	ADJ
ftr-475	1402	13	sale	sale	NOUN
ftr-475	1402	14	contracts	contract	NOUN
ftr-475	1402	15	treated	treat	VERB
ftr-475	1402	16	as	as	ADP
ftr-475	1402	17	assets	asset	NOUN
ftr-475	1402	18	for	for	ADP
ftr-475	1402	19	purpose	purpose	NOUN
ftr-475	1402	20	of	of	ADP
ftr-475	1402	21	allocating	allocate	VERB
ftr-475	1402	22	basis	basis	NOUN
ftr-475	1402	23	thereto	thereto	VERB
ftr-475	1402	24	pursuant	pursuant	ADJ
ftr-475	1402	25	to	to	ADP
ftr-475	1402	26	a	a	DET
ftr-475	1402	27	§	§	PROPN
ftr-475	1402	28	754	754	NUM
ftr-475	1402	29	election)see	election)see	NOUN
ftr-475	1402	30	also	also	ADV
ftr-475	1402	31	edward	edward	PROPN
ftr-475	1402	32	0	0	PROPN
ftr-475	1402	33	.	.	PUNCT
ftr-475	1403	1	kleinbard	kleinbard	PROPN
ftr-475	1403	2	,	,	PUNCT
ftr-475	1403	3	equity	equity	NOUN
ftr-475	1403	4	derivative	derivative	ADJ
ftr-475	1403	5	products	product	NOUN
ftr-475	1403	6	:	:	PUNCT
ftr-475	1403	7	financial	financial	ADJ
ftr-475	1403	8	innovation	innovation	NOUN
ftr-475	1403	9	's	's	PART
ftr-475	1403	10	newest	new	ADJ
ftr-475	1403	11	challenge	challenge	NOUN
ftr-475	1403	12	to	to	ADP
ftr-475	1403	13	the	the	DET
ftr-475	1403	14	tax	tax	NOUN
ftr-475	1403	15	system	system	NOUN
ftr-475	1403	16	,	,	PUNCT
ftr-475	1403	17	69	69	NUM
ftr-475	1403	18	tex	tex	PROPN
ftr-475	1403	19	.	.	PROPN
ftr-475	1403	20	l.	l.	PROPN
ftr-475	1403	21	rev	rev	PROPN
ftr-475	1403	22	.	.	PROPN
ftr-475	1403	23	1319	1319	NUM
ftr-475	1403	24	,	,	PUNCT
ftr-475	1403	25	1338	1338	NUM
ftr-475	1403	26	n.61	n.61	NOUN
ftr-475	1403	27	(	(	PUNCT
ftr-475	1403	28	1991	1991	NUM
ftr-475	1403	29	)	)	PUNCT
ftr-475	1403	30	(	(	PUNCT
ftr-475	1403	31	reviewing	review	VERB
ftr-475	1403	32	case	case	NOUN
ftr-475	1403	33	law	law	NOUN
ftr-475	1403	34	on	on	ADP
ftr-475	1403	35	treatment	treatment	NOUN
ftr-475	1403	36	of	of	ADP
ftr-475	1403	37	derivative	derivative	ADJ
ftr-475	1403	38	instruments	instrument	NOUN
ftr-475	1403	39	as	as	ADP
ftr-475	1403	40	property	property	NOUN
ftr-475	1403	41	)	)	PUNCT
ftr-475	1403	42	.	.	PUNCT
ftr-475	1404	1	187	187	NUM
ftr-475	1404	2	.	.	PUNCT
ftr-475	1405	1	the	the	DET
ftr-475	1405	2	recently	recently	ADV
ftr-475	1405	3	finalized	finalize	VERB
ftr-475	1405	4	notional	notional	ADJ
ftr-475	1405	5	principal	principal	ADJ
ftr-475	1405	6	contract	contract	NOUN
ftr-475	1405	7	regulations	regulation	NOUN
ftr-475	1405	8	define	define	VERB
ftr-475	1405	9	termination	termination	NOUN
ftr-475	1405	10	payment	payment	NOUN
ftr-475	1405	11	as	as	ADP
ftr-475	1405	12	including	include	VERB
ftr-475	1405	13	a	a	DET
ftr-475	1405	14	payment	payment	NOUN
ftr-475	1405	15	made	make	VERB
ftr-475	1405	16	to	to	PART
ftr-475	1405	17	assign	assign	VERB
ftr-475	1405	18	a	a	DET
ftr-475	1405	19	contract	contract	NOUN
ftr-475	1405	20	,	,	PUNCT
ftr-475	1405	21	indicating	indicate	VERB
ftr-475	1405	22	that	that	SCONJ
ftr-475	1405	23	the	the	DET
ftr-475	1405	24	payment	payment	NOUN
ftr-475	1405	25	is	be	AUX
ftr-475	1405	26	capital	capital	NOUN
ftr-475	1405	27	in	in	ADP
ftr-475	1405	28	character	character	NOUN
ftr-475	1405	29	by	by	ADP
ftr-475	1405	30	virtue	virtue	NOUN
ftr-475	1405	31	of	of	ADP
ftr-475	1405	32	§	§	PROPN
ftr-475	1405	33	1234a	1234a	NUM
ftr-475	1405	34	.	.	PUNCT
ftr-475	1406	1	regs	reg	NOUN
ftr-475	1406	2	.	.	PUNCT
ftr-475	1407	1	§	§	PROPN
ftr-475	1407	2	1.446	1.446	NUM
ftr-475	1407	3	-	-	SYM
ftr-475	1407	4	3(h)(1	3(h)(1	NUM
ftr-475	1407	5	)	)	PUNCT
ftr-475	1407	6	.	.	PUNCT
ftr-475	1408	1	that	that	PRON
ftr-475	1408	2	would	would	AUX
ftr-475	1408	3	appear	appear	VERB
ftr-475	1408	4	to	to	PART
ftr-475	1408	5	reflect	reflect	VERB
ftr-475	1408	6	a	a	DET
ftr-475	1408	7	conclusion	conclusion	NOUN
ftr-475	1408	8	by	by	ADP
ftr-475	1408	9	the	the	DET
ftr-475	1408	10	service	service	NOUN
ftr-475	1408	11	that	that	SCONJ
ftr-475	1408	12	,	,	PUNCT
ftr-475	1408	13	but	but	CCONJ
ftr-475	1408	14	for	for	ADP
ftr-475	1408	15	the	the	DET
ftr-475	1408	16	application	application	NOUN
ftr-475	1408	17	of	of	ADP
ftr-475	1408	18	§	§	PROPN
ftr-475	1408	19	1234a	1234a	NUM
ftr-475	1408	20	.	.	PUNCT
ftr-475	1409	1	such	such	ADJ
ftr-475	1409	2	payments	payment	NOUN
ftr-475	1409	3	can	can	AUX
ftr-475	1409	4	not	not	PART
ftr-475	1409	5	otherwise	otherwise	ADV
ftr-475	1409	6	be	be	AUX
ftr-475	1409	7	viewed	view	VERB
ftr-475	1409	8	as	as	ADP
ftr-475	1409	9	capital	capital	NOUN
ftr-475	1409	10	.	.	PUNCT
ftr-475	1410	1	19941	19941	NUM
ftr-475	1410	2	florida	florida	PROPN
ftr-475	1410	3	tax	tax	PROPN
ftr-475	1410	4	review	review	NOUN
ftr-475	1410	5	exchange	exchange	NOUN
ftr-475	1410	6	of	of	ADP
ftr-475	1410	7	property	property	NOUN
ftr-475	1410	8	(	(	PUNCT
ftr-475	1410	9	and	and	CCONJ
ftr-475	1410	10	thus	thus	ADV
ftr-475	1410	11	a	a	DET
ftr-475	1410	12	capital	capital	NOUN
ftr-475	1410	13	loss	loss	NOUN
ftr-475	1410	14	for	for	ADP
ftr-475	1410	15	nondealers	nondealer	NOUN
ftr-475	1410	16	)	)	PUNCT
ftr-475	1410	17	,	,	PUNCT
ftr-475	1410	18	but	but	CCONJ
ftr-475	1410	19	rather	rather	ADV
ftr-475	1410	20	it	it	PRON
ftr-475	1410	21	is	be	AUX
ftr-475	1410	22	an	an	DET
ftr-475	1410	23	ordinary	ordinary	ADJ
ftr-475	1410	24	loss	loss	NOUN
ftr-475	1410	25	,	,	PUNCT
ftr-475	1410	26	based	base	VERB
ftr-475	1410	27	on	on	ADP
ftr-475	1410	28	the	the	DET
ftr-475	1410	29	authorities	authority	NOUN
ftr-475	1410	30	treating	treat	VERB
ftr-475	1410	31	payments	payment	NOUN
ftr-475	1410	32	to	to	PART
ftr-475	1410	33	be	be	AUX
ftr-475	1410	34	relieved	relieve	VERB
ftr-475	1410	35	of	of	ADP
ftr-475	1410	36	a	a	DET
ftr-475	1410	37	burdensome	burdensome	ADJ
ftr-475	1410	38	contract	contract	NOUN
ftr-475	1410	39	as	as	ADP
ftr-475	1410	40	ordinary	ordinary	ADJ
ftr-475	1410	41	in	in	ADP
ftr-475	1410	42	character	character	NOUN
ftr-475	1410	43	.	.	PUNCT
ftr-475	1411	1	'88	'88	NUM
ftr-475	1411	2	those	those	DET
ftr-475	1411	3	authorities	authority	NOUN
ftr-475	1411	4	,	,	PUNCT
ftr-475	1411	5	however	however	ADV
ftr-475	1411	6	,	,	PUNCT
ftr-475	1411	7	may	may	AUX
ftr-475	1411	8	be	be	AUX
ftr-475	1411	9	distinguishable	distinguishable	ADJ
ftr-475	1411	10	since	since	SCONJ
ftr-475	1411	11	in	in	ADP
ftr-475	1411	12	each	each	DET
ftr-475	1411	13	instance	instance	NOUN
ftr-475	1411	14	the	the	DET
ftr-475	1411	15	property	property	NOUN
ftr-475	1411	16	at	at	ADP
ftr-475	1411	17	issue	issue	NOUN
ftr-475	1411	18	disappears	disappear	VERB
ftr-475	1411	19	,	,	PUNCT
ftr-475	1411	20	whereas	whereas	SCONJ
ftr-475	1411	21	in	in	ADP
ftr-475	1411	22	the	the	DET
ftr-475	1411	23	case	case	NOUN
ftr-475	1411	24	of	of	ADP
ftr-475	1411	25	a	a	DET
ftr-475	1411	26	transfer	transfer	NOUN
ftr-475	1411	27	of	of	ADP
ftr-475	1411	28	a	a	DET
ftr-475	1411	29	residual	residual	ADJ
ftr-475	1411	30	interest	interest	NOUN
ftr-475	1411	31	(	(	PUNCT
ftr-475	1411	32	or	or	CCONJ
ftr-475	1411	33	an	an	DET
ftr-475	1411	34	assignment	assignment	NOUN
ftr-475	1411	35	of	of	ADP
ftr-475	1411	36	a	a	DET
ftr-475	1411	37	notional	notional	ADJ
ftr-475	1411	38	principal	principal	ADJ
ftr-475	1411	39	contracts	contract	NOUN
ftr-475	1411	40	)	)	PUNCT
ftr-475	1411	41	ownership	ownership	NOUN
ftr-475	1411	42	of	of	ADP
ftr-475	1411	43	the	the	DET
ftr-475	1411	44	property	property	NOUN
ftr-475	1411	45	is	be	AUX
ftr-475	1411	46	transferred	transfer	VERB
ftr-475	1411	47	to	to	ADP
ftr-475	1411	48	a	a	DET
ftr-475	1411	49	third	third	ADJ
ftr-475	1411	50	party	party	NOUN
ftr-475	1411	51	.	.	PUNCT
ftr-475	1412	1	however	however	ADV
ftr-475	1412	2	,	,	PUNCT
ftr-475	1412	3	from	from	ADP
ftr-475	1412	4	the	the	DET
ftr-475	1412	5	perspective	perspective	NOUN
ftr-475	1412	6	of	of	ADP
ftr-475	1412	7	the	the	DET
ftr-475	1412	8	transferor	transferor	NOUN
ftr-475	1412	9	,	,	PUNCT
ftr-475	1412	10	regardless	regardless	ADV
ftr-475	1412	11	of	of	ADP
ftr-475	1412	12	whether	whether	SCONJ
ftr-475	1412	13	the	the	DET
ftr-475	1412	14	property	property	NOUN
ftr-475	1412	15	continues	continue	VERB
ftr-475	1412	16	in	in	ADP
ftr-475	1412	17	existence	existence	NOUN
ftr-475	1412	18	,	,	PUNCT
ftr-475	1412	19	the	the	DET
ftr-475	1412	20	up	up	ADJ
ftr-475	1412	21	-	-	PUNCT
ftr-475	1412	22	front	front	NOUN
ftr-475	1412	23	payment	payment	NOUN
ftr-475	1412	24	has	have	VERB
ftr-475	1412	25	the	the	DET
ftr-475	1412	26	same	same	ADJ
ftr-475	1412	27	effect	effect	NOUN
ftr-475	1412	28	-	-	PUNCT
ftr-475	1412	29	to	to	PART
ftr-475	1412	30	terminate	terminate	VERB
ftr-475	1412	31	the	the	DET
ftr-475	1412	32	transferor	transferor	NOUN
ftr-475	1412	33	's	's	PART
ftr-475	1412	34	responsibilities	responsibility	NOUN
ftr-475	1412	35	thereunder	thereunder	NOUN
ftr-475	1412	36	.	.	PUNCT
ftr-475	1413	1	notwithstanding	notwithstanding	ADP
ftr-475	1413	2	the	the	DET
ftr-475	1413	3	foregoing	foregoing	NOUN
ftr-475	1413	4	,	,	PUNCT
ftr-475	1413	5	treatment	treatment	NOUN
ftr-475	1413	6	of	of	ADP
ftr-475	1413	7	an	an	DET
ftr-475	1413	8	up	up	ADJ
ftr-475	1413	9	-	-	PUNCT
ftr-475	1413	10	front	front	NOUN
ftr-475	1413	11	payment	payment	NOUN
ftr-475	1413	12	as	as	ADP
ftr-475	1413	13	a	a	DET
ftr-475	1413	14	loss	loss	NOUN
ftr-475	1413	15	on	on	ADP
ftr-475	1413	16	the	the	DET
ftr-475	1413	17	sale	sale	NOUN
ftr-475	1413	18	or	or	CCONJ
ftr-475	1413	19	exchange	exchange	NOUN
ftr-475	1413	20	of	of	ADP
ftr-475	1413	21	property	property	NOUN
ftr-475	1413	22	may	may	AUX
ftr-475	1413	23	be	be	AUX
ftr-475	1413	24	better	well	ADV
ftr-475	1413	25	justified	justify	VERB
ftr-475	1413	26	by	by	ADP
ftr-475	1413	27	analogy	analogy	NOUN
ftr-475	1413	28	to	to	ADP
ftr-475	1413	29	authorities	authority	NOUN
ftr-475	1413	30	on	on	ADP
ftr-475	1413	31	short	short	ADJ
ftr-475	1413	32	sales	sale	NOUN
ftr-475	1413	33	.	.	PUNCT
ftr-475	1414	1	if	if	SCONJ
ftr-475	1414	2	a	a	DET
ftr-475	1414	3	taxpayer	taxpayer	NOUN
ftr-475	1414	4	enters	enter	VERB
ftr-475	1414	5	into	into	ADP
ftr-475	1414	6	a	a	DET
ftr-475	1414	7	short	short	ADJ
ftr-475	1414	8	sale	sale	NOUN
ftr-475	1414	9	and	and	CCONJ
ftr-475	1414	10	the	the	DET
ftr-475	1414	11	securities	security	NOUN
ftr-475	1414	12	that	that	PRON
ftr-475	1414	13	are	be	AUX
ftr-475	1414	14	the	the	DET
ftr-475	1414	15	subject	subject	NOUN
ftr-475	1414	16	of	of	ADP
ftr-475	1414	17	the	the	DET
ftr-475	1414	18	sale	sale	NOUN
ftr-475	1414	19	subsequently	subsequently	ADV
ftr-475	1414	20	rise	rise	VERB
ftr-475	1414	21	in	in	ADP
ftr-475	1414	22	value	value	NOUN
ftr-475	1414	23	,	,	PUNCT
ftr-475	1414	24	the	the	DET
ftr-475	1414	25	taxpayer	taxpayer	NOUN
ftr-475	1414	26	would	would	AUX
ftr-475	1414	27	suffer	suffer	VERB
ftr-475	1414	28	a	a	DET
ftr-475	1414	29	loss	loss	NOUN
ftr-475	1414	30	in	in	ADP
ftr-475	1414	31	closing	close	VERB
ftr-475	1414	32	out	out	ADP
ftr-475	1414	33	the	the	DET
ftr-475	1414	34	contract	contract	NOUN
ftr-475	1414	35	.	.	PUNCT
ftr-475	1415	1	however	however	ADV
ftr-475	1415	2	,	,	PUNCT
ftr-475	1415	3	prior	prior	ADV
ftr-475	1415	4	to	to	ADP
ftr-475	1415	5	closing	close	VERB
ftr-475	1415	6	out	out	ADP
ftr-475	1415	7	the	the	DET
ftr-475	1415	8	contract	contract	NOUN
ftr-475	1415	9	,	,	PUNCT
ftr-475	1415	10	the	the	DET
ftr-475	1415	11	taxpayer	taxpayer	NOUN
ftr-475	1415	12	could	could	AUX
ftr-475	1415	13	pay	pay	VERB
ftr-475	1415	14	a	a	DET
ftr-475	1415	15	third	third	ADJ
ftr-475	1415	16	party	party	NOUN
ftr-475	1415	17	to	to	PART
ftr-475	1415	18	accept	accept	VERB
ftr-475	1415	19	an	an	DET
ftr-475	1415	20	assignment	assignment	NOUN
ftr-475	1415	21	of	of	ADP
ftr-475	1415	22	the	the	DET
ftr-475	1415	23	short	short	ADJ
ftr-475	1415	24	sale	sale	NOUN
ftr-475	1415	25	contract	contract	NOUN
ftr-475	1415	26	.	.	PUNCT
ftr-475	1416	1	the	the	DET
ftr-475	1416	2	assignment	assignment	NOUN
ftr-475	1416	3	payment	payment	NOUN
ftr-475	1416	4	in	in	ADP
ftr-475	1416	5	this	this	DET
ftr-475	1416	6	circumstance	circumstance	NOUN
ftr-475	1416	7	would	would	AUX
ftr-475	1416	8	resemble	resemble	VERB
ftr-475	1416	9	closely	closely	ADV
ftr-475	1416	10	the	the	DET
ftr-475	1416	11	up	up	ADJ
ftr-475	1416	12	-	-	PUNCT
ftr-475	1416	13	front	front	NOUN
ftr-475	1416	14	payment	payment	NOUN
ftr-475	1416	15	made	make	VERB
ftr-475	1416	16	on	on	ADP
ftr-475	1416	17	a	a	DET
ftr-475	1416	18	transfer	transfer	NOUN
ftr-475	1416	19	of	of	ADP
ftr-475	1416	20	a	a	DET
ftr-475	1416	21	residual	residual	ADJ
ftr-475	1416	22	interest	interest	NOUN
ftr-475	1416	23	.	.	PUNCT
ftr-475	1417	1	in	in	ADP
ftr-475	1417	2	stavisky	stavisky	PROPN
ftr-475	1417	3	v.	v.	PROPN
ftr-475	1417	4	commissioner,'89	commissioner,'89	PROPN
ftr-475	1417	5	this	this	DET
ftr-475	1417	6	precise	precise	ADJ
ftr-475	1417	7	issue	issue	NOUN
ftr-475	1417	8	arose	arise	VERB
ftr-475	1417	9	,	,	PUNCT
ftr-475	1417	10	where	where	SCONJ
ftr-475	1417	11	the	the	DET
ftr-475	1417	12	taxpayer	taxpayer	NOUN
ftr-475	1417	13	entered	enter	VERB
ftr-475	1417	14	into	into	ADP
ftr-475	1417	15	"	"	PUNCT
ftr-475	1417	16	when	when	SCONJ
ftr-475	1417	17	issued	issue	VERB
ftr-475	1417	18	"	"	PUNCT
ftr-475	1417	19	buy	buy	VERB
ftr-475	1417	20	contracts	contract	NOUN
ftr-475	1417	21	and	and	CCONJ
ftr-475	1417	22	"	"	PUNCT
ftr-475	1417	23	when	when	SCONJ
ftr-475	1417	24	issued	issue	VERB
ftr-475	1417	25	"	"	PUNCT
ftr-475	1417	26	sell	sell	NOUN
ftr-475	1417	27	contracts	contract	NOUN
ftr-475	1417	28	for	for	ADP
ftr-475	1417	29	the	the	DET
ftr-475	1417	30	stock	stock	NOUN
ftr-475	1417	31	to	to	PART
ftr-475	1417	32	be	be	AUX
ftr-475	1417	33	issued	issue	VERB
ftr-475	1417	34	in	in	ADP
ftr-475	1417	35	a	a	DET
ftr-475	1417	36	corporate	corporate	ADJ
ftr-475	1417	37	reorganization	reorganization	NOUN
ftr-475	1417	38	then	then	ADV
ftr-475	1417	39	under	under	ADP
ftr-475	1417	40	consideration	consideration	NOUN
ftr-475	1417	41	.	.	PUNCT
ftr-475	1418	1	when	when	SCONJ
ftr-475	1418	2	the	the	DET
ftr-475	1418	3	price	price	NOUN
ftr-475	1418	4	of	of	ADP
ftr-475	1418	5	the	the	DET
ftr-475	1418	6	when	when	SCONJ
ftr-475	1418	7	issued	issue	VERB
ftr-475	1418	8	stock	stock	NOUN
ftr-475	1418	9	had	have	AUX
ftr-475	1418	10	risen	rise	VERB
ftr-475	1418	11	significantly	significantly	ADV
ftr-475	1418	12	,	,	PUNCT
ftr-475	1418	13	the	the	DET
ftr-475	1418	14	taxpayer	taxpayer	NOUN
ftr-475	1418	15	faced	face	VERB
ftr-475	1418	16	a	a	DET
ftr-475	1418	17	potential	potential	ADJ
ftr-475	1418	18	loss	loss	NOUN
ftr-475	1418	19	on	on	ADP
ftr-475	1418	20	its	its	PRON
ftr-475	1418	21	when	when	SCONJ
ftr-475	1418	22	issued	issue	VERB
ftr-475	1418	23	sell	sell	NOUN
ftr-475	1418	24	contracts	contract	NOUN
ftr-475	1418	25	,	,	PUNCT
ftr-475	1418	26	and	and	CCONJ
ftr-475	1418	27	agreed	agree	VERB
ftr-475	1418	28	to	to	PART
ftr-475	1418	29	assign	assign	VERB
ftr-475	1418	30	a	a	DET
ftr-475	1418	31	portion	portion	NOUN
ftr-475	1418	32	of	of	ADP
ftr-475	1418	33	them	they	PRON
ftr-475	1418	34	to	to	ADP
ftr-475	1418	35	a	a	DET
ftr-475	1418	36	third	third	ADJ
ftr-475	1418	37	party	party	NOUN
ftr-475	1418	38	.	.	PUNCT
ftr-475	1419	1	taxpayer	taxpayer	NOUN
ftr-475	1419	2	paid	pay	VERB
ftr-475	1419	3	the	the	DET
ftr-475	1419	4	third	third	ADJ
ftr-475	1419	5	party	party	NOUN
ftr-475	1419	6	$	$	SYM
ftr-475	1419	7	31,150	31,150	NUM
ftr-475	1419	8	as	as	ADP
ftr-475	1419	9	consideration	consideration	NOUN
ftr-475	1419	10	for	for	SCONJ
ftr-475	1419	11	the	the	DET
ftr-475	1419	12	third	third	ADJ
ftr-475	1419	13	party	party	NOUN
ftr-475	1419	14	assuming	assume	VERB
ftr-475	1419	15	its	its	PRON
ftr-475	1419	16	obligations	obligation	NOUN
ftr-475	1419	17	under	under	ADP
ftr-475	1419	18	a	a	DET
ftr-475	1419	19	portion	portion	NOUN
ftr-475	1419	20	of	of	ADP
ftr-475	1419	21	the	the	DET
ftr-475	1419	22	when	when	SCONJ
ftr-475	1419	23	issued	issue	VERB
ftr-475	1419	24	sell	sell	NOUN
ftr-475	1419	25	contracts	contract	NOUN
ftr-475	1419	26	.	.	PUNCT
ftr-475	1420	1	the	the	DET
ftr-475	1420	2	court	court	NOUN
ftr-475	1420	3	held	hold	VERB
ftr-475	1420	4	that	that	SCONJ
ftr-475	1420	5	the	the	DET
ftr-475	1420	6	assignment	assignment	NOUN
ftr-475	1420	7	payment	payment	NOUN
ftr-475	1420	8	was	be	AUX
ftr-475	1420	9	a	a	DET
ftr-475	1420	10	capital	capital	NOUN
ftr-475	1420	11	loss	loss	NOUN
ftr-475	1420	12	realized	realize	VERB
ftr-475	1420	13	on	on	ADP
ftr-475	1420	14	the	the	DET
ftr-475	1420	15	sale	sale	NOUN
ftr-475	1420	16	or	or	CCONJ
ftr-475	1420	17	exchange	exchange	NOUN
ftr-475	1420	18	of	of	ADP
ftr-475	1420	19	property	property	NOUN
ftr-475	1420	20	(	(	PUNCT
ftr-475	1420	21	the	the	DET
ftr-475	1420	22	when	when	SCONJ
ftr-475	1420	23	issued	issue	VERB
ftr-475	1420	24	sell	sell	NOUN
ftr-475	1420	25	contracts	contract	NOUN
ftr-475	1420	26	)	)	PUNCT
ftr-475	1420	27	,	,	PUNCT
ftr-475	1420	28	rejecting	reject	VERB
ftr-475	1420	29	the	the	DET
ftr-475	1420	30	taxpayer	taxpayer	NOUN
ftr-475	1420	31	's	's	PART
ftr-475	1420	32	argument	argument	NOUN
ftr-475	1420	33	that	that	SCONJ
ftr-475	1420	34	the	the	DET
ftr-475	1420	35	payment	payment	NOUN
ftr-475	1420	36	was	be	AUX
ftr-475	1420	37	merely	merely	ADV
ftr-475	1420	38	one	one	NUM
ftr-475	1420	39	made	make	VERB
ftr-475	1420	40	for	for	ADP
ftr-475	1420	41	his	his	PRON
ftr-475	1420	42	release	release	NOUN
ftr-475	1420	43	from	from	ADP
ftr-475	1420	44	an	an	DET
ftr-475	1420	45	obligation	obligation	NOUN
ftr-475	1420	46	.	.	PUNCT
ftr-475	1421	1	petitioner	petitioner	NOUN
ftr-475	1421	2	was	be	AUX
ftr-475	1421	3	a	a	DET
ftr-475	1421	4	party	party	NOUN
ftr-475	1421	5	to	to	ADP
ftr-475	1421	6	a	a	DET
ftr-475	1421	7	bilateral	bilateral	ADJ
ftr-475	1421	8	contract	contract	NOUN
ftr-475	1421	9	with	with	ADP
ftr-475	1421	10	mutual	mutual	ADJ
ftr-475	1421	11	rights	right	NOUN
ftr-475	1421	12	and	and	CCONJ
ftr-475	1421	13	obligations	obligation	NOUN
ftr-475	1421	14	,	,	PUNCT
ftr-475	1421	15	not	not	PART
ftr-475	1421	16	a	a	DET
ftr-475	1421	17	mere	mere	ADJ
ftr-475	1421	18	obligor	obligor	NOUN
ftr-475	1421	19	.	.	PUNCT
ftr-475	1422	1	had	have	AUX
ftr-475	1422	2	the	the	DET
ftr-475	1422	3	market	market	NOUN
ftr-475	1422	4	price	price	NOUN
ftr-475	1422	5	of	of	ADP
ftr-475	1422	6	mo	mo	PROPN
ftr-475	1422	7	-	-	PROPN
ftr-475	1422	8	pac	pac	PROPN
ftr-475	1422	9	shares	share	NOUN
ftr-475	1422	10	"	"	PUNCT
ftr-475	1422	11	when	when	SCONJ
ftr-475	1422	12	issued	issue	VERB
ftr-475	1422	13	"	"	PUNCT
ftr-475	1422	14	declined	decline	VERB
ftr-475	1422	15	instead	instead	ADV
ftr-475	1422	16	of	of	ADP
ftr-475	1422	17	risen	rise	VERB
ftr-475	1422	18	,	,	PUNCT
ftr-475	1422	19	his	his	PRON
ftr-475	1422	20	rights	right	NOUN
ftr-475	1422	21	under	under	ADP
ftr-475	1422	22	his	his	PRON
ftr-475	1422	23	contract	contract	NOUN
ftr-475	1422	24	would	would	AUX
ftr-475	1422	25	have	have	AUX
ftr-475	1422	26	outweighed	outweigh	VERB
ftr-475	1422	27	his	his	PRON
ftr-475	1422	28	liabilities	liability	NOUN
ftr-475	1422	29	...	...	PUNCT
ftr-475	1422	30	and	and	CCONJ
ftr-475	1422	31	he	he	PRON
ftr-475	1422	32	would	would	AUX
ftr-475	1422	33	have	have	AUX
ftr-475	1422	34	been	be	AUX
ftr-475	1422	35	the	the	DET
ftr-475	1422	36	payee	payee	NOUN
ftr-475	1422	37	rather	rather	ADV
ftr-475	1422	38	188	188	NUM
ftr-475	1422	39	.	.	PUNCT
ftr-475	1423	1	see	see	VERB
ftr-475	1423	2	,	,	PUNCT
ftr-475	1423	3	e.g.	e.g.	ADV
ftr-475	1423	4	,	,	PUNCT
ftr-475	1423	5	new	new	PROPN
ftr-475	1423	6	york	york	PROPN
ftr-475	1423	7	state	state	PROPN
ftr-475	1423	8	bar	bar	PROPN
ftr-475	1423	9	ass'n	ass'n	PROPN
ftr-475	1423	10	,	,	PUNCT
ftr-475	1423	11	tax	tax	NOUN
ftr-475	1423	12	section	section	NOUN
ftr-475	1423	13	,	,	PUNCT
ftr-475	1423	14	comm	comm	NOUN
ftr-475	1423	15	.	.	PUNCT
ftr-475	1424	1	on	on	ADP
ftr-475	1424	2	financial	financial	ADJ
ftr-475	1424	3	instruments	instrument	NOUN
ftr-475	1424	4	,	,	PUNCT
ftr-475	1424	5	report	report	VERB
ftr-475	1424	6	on	on	ADP
ftr-475	1424	7	proposed	propose	VERB
ftr-475	1424	8	regulations	regulation	NOUN
ftr-475	1424	9	on	on	ADP
ftr-475	1424	10	methods	method	NOUN
ftr-475	1424	11	of	of	ADP
ftr-475	1424	12	accounting	account	VERB
ftr-475	1424	13	for	for	ADP
ftr-475	1424	14	notional	notional	ADJ
ftr-475	1424	15	principal	principal	ADJ
ftr-475	1424	16	contracts	contract	NOUN
ftr-475	1424	17	(	(	PUNCT
ftr-475	1424	18	jan	jan	PROPN
ftr-475	1424	19	.	.	PROPN
ftr-475	1424	20	6	6	NUM
ftr-475	1424	21	,	,	PUNCT
ftr-475	1424	22	1992	1992	NUM
ftr-475	1424	23	)	)	PUNCT
ftr-475	1424	24	,	,	PUNCT
ftr-475	1424	25	reprinted	reprint	VERB
ftr-475	1424	26	in	in	ADP
ftr-475	1424	27	24	24	NUM
ftr-475	1424	28	highlights	highlight	NOUN
ftr-475	1424	29	&	&	CCONJ
ftr-475	1424	30	documents	document	NOUN
ftr-475	1424	31	633	633	NUM
ftr-475	1424	32	,	,	PUNCT
ftr-475	1424	33	656	656	NUM
ftr-475	1424	34	n.84	n.84	X
ftr-475	1424	35	(	(	PUNCT
ftr-475	1424	36	jan	jan	PROPN
ftr-475	1424	37	.	.	PROPN
ftr-475	1424	38	16	16	NUM
ftr-475	1424	39	,	,	PUNCT
ftr-475	1424	40	1992	1992	NUM
ftr-475	1424	41	)	)	PUNCT
ftr-475	1424	42	;	;	PUNCT
ftr-475	1424	43	kleinbard	kleinbard	PROPN
ftr-475	1424	44	&	&	CCONJ
ftr-475	1424	45	greenberg	greenberg	PROPN
ftr-475	1424	46	,	,	PUNCT
ftr-475	1424	47	supra	supra	PROPN
ftr-475	1424	48	note	note	NOUN
ftr-475	1424	49	185	185	NUM
ftr-475	1424	50	,	,	PUNCT
ftr-475	1424	51	at	at	ADP
ftr-475	1424	52	438	438	NUM
ftr-475	1424	53	n.139	n.139	NOUN
ftr-475	1424	54	;	;	PUNCT
ftr-475	1424	55	olympia	olympia	PROPN
ftr-475	1424	56	harbor	harbor	PROPN
ftr-475	1424	57	lumber	lumber	PROPN
ftr-475	1424	58	co.	co.	PROPN
ftr-475	1424	59	v.	v.	ADP
ftr-475	1424	60	commissioner	commissioner	PROPN
ftr-475	1424	61	,	,	PUNCT
ftr-475	1424	62	30	30	NUM
ftr-475	1424	63	b.t.a	b.t.a	NOUN
ftr-475	1424	64	.	.	PROPN
ftr-475	1424	65	114	114	NUM
ftr-475	1424	66	(	(	PUNCT
ftr-475	1424	67	1934	1934	NUM
ftr-475	1424	68	)	)	PUNCT
ftr-475	1424	69	;	;	PUNCT
ftr-475	1424	70	rev	rev	PROPN
ftr-475	1424	71	.	.	PROPN
ftr-475	1424	72	rul	rul	PROPN
ftr-475	1424	73	,	,	PUNCT
ftr-475	1424	74	69	69	NUM
ftr-475	1424	75	-	-	SYM
ftr-475	1424	76	511	511	NUM
ftr-475	1424	77	,	,	PUNCT
ftr-475	1424	78	1969	1969	NUM
ftr-475	1424	79	-	-	SYM
ftr-475	1424	80	2	2	NUM
ftr-475	1424	81	c.b	c.b	PROPN
ftr-475	1424	82	.	.	PROPN
ftr-475	1424	83	24	24	NUM
ftr-475	1424	84	.	.	NOUN
ftr-475	1425	1	189	189	NUM
ftr-475	1425	2	.	.	PUNCT
ftr-475	1425	3	34	34	NUM
ftr-475	1426	1	t.c	t.c	PROPN
ftr-475	1426	2	.	.	PROPN
ftr-475	1426	3	140	140	NUM
ftr-475	1426	4	(	(	PUNCT
ftr-475	1426	5	1960	1960	NUM
ftr-475	1426	6	)	)	PUNCT
ftr-475	1426	7	,	,	PUNCT
ftr-475	1426	8	aff'd	aff'd	NOUN
ftr-475	1426	9	,	,	PUNCT
ftr-475	1426	10	291	291	NUM
ftr-475	1426	11	f.2d	f.2d	NOUN
ftr-475	1426	12	48	48	NUM
ftr-475	1426	13	(	(	PUNCT
ftr-475	1426	14	2d	2d	NUM
ftr-475	1426	15	cir	cir	NOUN
ftr-475	1426	16	.	.	PUNCT
ftr-475	1426	17	1961	1961	NUM
ftr-475	1426	18	)	)	PUNCT
ftr-475	1426	19	.	.	PUNCT
ftr-475	1427	1	[	[	X
ftr-475	1427	2	vol	vol	NOUN
ftr-475	1427	3	.	.	NOUN
ftr-475	1427	4	2:4	2:4	NUM
ftr-475	1427	5	tax	tax	NOUN
ftr-475	1427	6	aspects	aspect	NOUN
ftr-475	1427	7	of	of	ADP
ftr-475	1427	8	remic	remic	ADJ
ftr-475	1427	9	residual	residual	ADJ
ftr-475	1427	10	interests	interest	NOUN
ftr-475	1427	11	than	than	ADP
ftr-475	1427	12	the	the	DET
ftr-475	1427	13	payor	payor	NOUN
ftr-475	1427	14	as	as	ADP
ftr-475	1427	15	the	the	DET
ftr-475	1427	16	result	result	NOUN
ftr-475	1427	17	of	of	ADP
ftr-475	1427	18	the	the	DET
ftr-475	1427	19	transaction	transaction	NOUN
ftr-475	1427	20	of	of	ADP
ftr-475	1427	21	december	december	PROPN
ftr-475	1427	22	1951	1951	NUM
ftr-475	1427	23	....	....	PUNCT
ftr-475	1428	1	we	we	PRON
ftr-475	1428	2	think	think	VERB
ftr-475	1428	3	it	it	PRON
ftr-475	1428	4	clear	clear	ADJ
ftr-475	1428	5	that	that	SCONJ
ftr-475	1428	6	in	in	ADP
ftr-475	1428	7	such	such	ADJ
ftr-475	1428	8	case	case	NOUN
ftr-475	1428	9	he	he	PRON
ftr-475	1428	10	would	would	AUX
ftr-475	1428	11	have	have	AUX
ftr-475	1428	12	been	be	AUX
ftr-475	1428	13	in	in	ADP
ftr-475	1428	14	the	the	DET
ftr-475	1428	15	position	position	NOUN
ftr-475	1428	16	of	of	ADP
ftr-475	1428	17	having	having	AUX
ftr-475	1428	18	sold	sell	VERB
ftr-475	1428	19	a	a	DET
ftr-475	1428	20	portion	portion	NOUN
ftr-475	1428	21	of	of	ADP
ftr-475	1428	22	his	his	PRON
ftr-475	1428	23	rights	right	NOUN
ftr-475	1428	24	under	under	ADP
ftr-475	1428	25	the	the	DET
ftr-475	1428	26	contract	contract	NOUN
ftr-475	1428	27	...	...	PUNCT
ftr-475	1428	28	and	and	CCONJ
ftr-475	1428	29	are	be	AUX
ftr-475	1428	30	not	not	PART
ftr-475	1428	31	prepared	prepared	ADJ
ftr-475	1428	32	to	to	PART
ftr-475	1428	33	hold	hold	VERB
ftr-475	1428	34	that	that	SCONJ
ftr-475	1428	35	a	a	DET
ftr-475	1428	36	given	give	VERB
ftr-475	1428	37	transaction	transaction	NOUN
ftr-475	1428	38	is	be	AUX
ftr-475	1428	39	or	or	CCONJ
ftr-475	1428	40	is	be	AUX
ftr-475	1428	41	not	not	PART
ftr-475	1428	42	an	an	DET
ftr-475	1428	43	exchange	exchange	NOUN
ftr-475	1428	44	from	from	ADP
ftr-475	1428	45	day	day	NOUN
ftr-475	1428	46	to	to	ADP
ftr-475	1428	47	day	day	NOUN
ftr-475	1428	48	depending	depend	VERB
ftr-475	1428	49	on	on	ADP
ftr-475	1428	50	the	the	DET
ftr-475	1428	51	vagaries	vagary	NOUN
ftr-475	1428	52	of	of	ADP
ftr-475	1428	53	the	the	DET
ftr-475	1428	54	securities	security	NOUN
ftr-475	1428	55	market	market	NOUN
ftr-475	1428	56	.	.	PUNCT
ftr-475	1429	1	...	...	PUNCT
ftr-475	1430	1	itihe	itihe	ADJ
ftr-475	1430	2	transaction	transaction	NOUN
ftr-475	1430	3	of	of	ADP
ftr-475	1430	4	december	december	PROPN
ftr-475	1430	5	1951	1951	NUM
ftr-475	1430	6	was	be	AUX
ftr-475	1430	7	in	in	ADP
ftr-475	1430	8	form	form	NOUN
ftr-475	1430	9	and	and	CCONJ
ftr-475	1430	10	substance	substance	VERB
ftr-475	1430	11	a	a	DET
ftr-475	1430	12	transfer	transfer	NOUN
ftr-475	1430	13	to	to	ADP
ftr-475	1430	14	sutro	sutro	NOUN
ftr-475	1430	15	of	of	ADP
ftr-475	1430	16	petitioner	petitioner	NOUN
ftr-475	1430	17	's	's	PART
ftr-475	1430	18	rights	right	NOUN
ftr-475	1430	19	and	and	CCONJ
ftr-475	1430	20	liabilities	liability	NOUN
ftr-475	1430	21	under	under	ADP
ftr-475	1430	22	the	the	DET
ftr-475	1430	23	contract	contract	NOUN
ftr-475	1430	24	,	,	PUNCT
ftr-475	1430	25	not	not	PART
ftr-475	1430	26	a	a	DET
ftr-475	1430	27	mere	mere	ADJ
ftr-475	1430	28	cancellation	cancellation	NOUN
ftr-475	1430	29	or	or	CCONJ
ftr-475	1430	30	release	release	NOUN
ftr-475	1430	31	from	from	ADP
ftr-475	1430	32	liability	liability	NOUN
ftr-475	1430	33	.	.	PUNCT
ftr-475	1430	34	'	'	PUNCT
ftr-475	1431	1	the	the	DET
ftr-475	1431	2	holding	holding	NOUN
ftr-475	1431	3	in	in	ADP
ftr-475	1431	4	stavisky	stavisky	NOUN
ftr-475	1431	5	reiterates	reiterate	VERB
ftr-475	1431	6	the	the	DET
ftr-475	1431	7	earlier	early	ADJ
ftr-475	1431	8	conclusion	conclusion	NOUN
ftr-475	1431	9	of	of	ADP
ftr-475	1431	10	the	the	DET
ftr-475	1431	11	service	service	NOUN
ftr-475	1431	12	in	in	ADP
ftr-475	1431	13	i.t	i.t	PROPN
ftr-475	1431	14	.	.	PROPN
ftr-475	1431	15	3721	3721	NUM
ftr-475	1431	16	,	,	PUNCT
ftr-475	1431	17	'	'	PUNCT
ftr-475	1431	18	which	which	PRON
ftr-475	1431	19	also	also	ADV
ftr-475	1431	20	held	hold	VERB
ftr-475	1431	21	that	that	SCONJ
ftr-475	1431	22	an	an	DET
ftr-475	1431	23	assignment	assignment	NOUN
ftr-475	1431	24	payment	payment	NOUN
ftr-475	1431	25	made	make	VERB
ftr-475	1431	26	by	by	ADP
ftr-475	1431	27	a	a	DET
ftr-475	1431	28	taxpayer	taxpayer	NOUN
ftr-475	1431	29	to	to	ADP
ftr-475	1431	30	a	a	DET
ftr-475	1431	31	third	third	ADJ
ftr-475	1431	32	party	party	NOUN
ftr-475	1431	33	in	in	ADP
ftr-475	1431	34	consideration	consideration	NOUN
ftr-475	1431	35	for	for	ADP
ftr-475	1431	36	the	the	DET
ftr-475	1431	37	latter	latter	ADJ
ftr-475	1431	38	assuming	assume	VERB
ftr-475	1431	39	the	the	DET
ftr-475	1431	40	former	former	NOUN
ftr-475	1431	41	's	's	PART
ftr-475	1431	42	liability	liability	NOUN
ftr-475	1431	43	under	under	ADP
ftr-475	1431	44	a	a	DET
ftr-475	1431	45	when	when	SCONJ
ftr-475	1431	46	issued	issue	VERB
ftr-475	1431	47	sell	sell	NOUN
ftr-475	1431	48	contract	contract	NOUN
ftr-475	1431	49	was	be	AUX
ftr-475	1431	50	a	a	DET
ftr-475	1431	51	loss	loss	NOUN
ftr-475	1431	52	realized	realize	VERB
ftr-475	1431	53	on	on	ADP
ftr-475	1431	54	the	the	DET
ftr-475	1431	55	sale	sale	NOUN
ftr-475	1431	56	or	or	CCONJ
ftr-475	1431	57	exchange	exchange	NOUN
ftr-475	1431	58	of	of	ADP
ftr-475	1431	59	property	property	NOUN
ftr-475	1431	60	.	.	PUNCT
ftr-475	1431	61	'	'	PUNCT
ftr-475	1432	1	92	92	NUM
ftr-475	1432	2	whether	whether	SCONJ
ftr-475	1432	3	the	the	DET
ftr-475	1432	4	stavisky	stavisky	ADJ
ftr-475	1432	5	analysis	analysis	NOUN
ftr-475	1432	6	would	would	AUX
ftr-475	1432	7	be	be	AUX
ftr-475	1432	8	applied	apply	VERB
ftr-475	1432	9	by	by	ADP
ftr-475	1432	10	the	the	DET
ftr-475	1432	11	service	service	NOUN
ftr-475	1432	12	in	in	ADP
ftr-475	1432	13	the	the	DET
ftr-475	1432	14	context	context	NOUN
ftr-475	1432	15	of	of	ADP
ftr-475	1432	16	up	up	ADJ
ftr-475	1432	17	-	-	PUNCT
ftr-475	1432	18	front	front	NOUN
ftr-475	1432	19	payments	payment	NOUN
ftr-475	1432	20	on	on	ADP
ftr-475	1432	21	residual	residual	ADJ
ftr-475	1432	22	interests	interest	NOUN
ftr-475	1432	23	is	be	AUX
ftr-475	1432	24	unclear	unclear	ADJ
ftr-475	1432	25	;	;	PUNCT
ftr-475	1432	26	to	to	PART
ftr-475	1432	27	date	date	NOUN
ftr-475	1432	28	stavisky	stavisky	NOUN
ftr-475	1432	29	has	have	AUX
ftr-475	1432	30	not	not	PART
ftr-475	1432	31	been	be	AUX
ftr-475	1432	32	applied	apply	VERB
ftr-475	1432	33	outside	outside	ADP
ftr-475	1432	34	of	of	ADP
ftr-475	1432	35	the	the	DET
ftr-475	1432	36	when	when	SCONJ
ftr-475	1432	37	issued	issue	VERB
ftr-475	1432	38	contracts	contract	NOUN
ftr-475	1432	39	context	context	NOUN
ftr-475	1432	40	.	.	PUNCT
ftr-475	1433	1	93	93	NUM
ftr-475	1433	2	however	however	ADV
ftr-475	1433	3	,	,	PUNCT
ftr-475	1433	4	the	the	DET
ftr-475	1433	5	case	case	NOUN
ftr-475	1433	6	involves	involve	VERB
ftr-475	1433	7	a	a	DET
ftr-475	1433	8	situation	situation	NOUN
ftr-475	1433	9	that	that	PRON
ftr-475	1433	10	is	be	AUX
ftr-475	1433	11	closely	closely	ADV
ftr-475	1433	12	analogous	analogous	ADJ
ftr-475	1433	13	and	and	CCONJ
ftr-475	1433	14	may	may	AUX
ftr-475	1433	15	well	well	ADV
ftr-475	1433	16	represent	represent	VERB
ftr-475	1433	17	the	the	DET
ftr-475	1433	18	position	position	NOUN
ftr-475	1433	19	the	the	DET
ftr-475	1433	20	service	service	NOUN
ftr-475	1433	21	will	will	AUX
ftr-475	1433	22	ultimately	ultimately	ADV
ftr-475	1433	23	assert	assert	VERB
ftr-475	1433	24	.	.	PUNCT
ftr-475	1434	1	as	as	ADP
ftr-475	1434	2	a	a	DET
ftr-475	1434	3	policy	policy	NOUN
ftr-475	1434	4	matter	matter	NOUN
ftr-475	1434	5	,	,	PUNCT
ftr-475	1434	6	in	in	ADP
ftr-475	1434	7	the	the	DET
ftr-475	1434	8	case	case	NOUN
ftr-475	1434	9	of	of	ADP
ftr-475	1434	10	the	the	DET
ftr-475	1434	11	remic	remic	ADJ
ftr-475	1434	12	sponsor	sponsor	NOUN
ftr-475	1434	13	the	the	DET
ftr-475	1434	14	up	up	ADJ
ftr-475	1434	15	-	-	PUNCT
ftr-475	1434	16	front	front	NOUN
ftr-475	1434	17	payment	payment	NOUN
ftr-475	1434	18	should	should	AUX
ftr-475	1434	19	take	take	VERB
ftr-475	1434	20	the	the	DET
ftr-475	1434	21	same	same	ADJ
ftr-475	1434	22	character	character	NOUN
ftr-475	1434	23	as	as	ADP
ftr-475	1434	24	gain	gain	NOUN
ftr-475	1434	25	or	or	CCONJ
ftr-475	1434	26	loss	loss	NOUN
ftr-475	1434	27	on	on	ADP
ftr-475	1434	28	the	the	DET
ftr-475	1434	29	sale	sale	NOUN
ftr-475	1434	30	of	of	ADP
ftr-475	1434	31	the	the	DET
ftr-475	1434	32	regular	regular	ADJ
ftr-475	1434	33	interests	interest	NOUN
ftr-475	1434	34	.	.	PUNCT
ftr-475	1435	1	otherwise	otherwise	ADV
ftr-475	1435	2	the	the	DET
ftr-475	1435	3	minor	minor	ADJ
ftr-475	1435	4	differences	difference	NOUN
ftr-475	1435	5	in	in	ADP
ftr-475	1435	6	the	the	DET
ftr-475	1435	7	structure	structure	NOUN
ftr-475	1435	8	of	of	ADP
ftr-475	1435	9	the	the	DET
ftr-475	1435	10	residual	residual	ADJ
ftr-475	1435	11	interest	interest	NOUN
ftr-475	1435	12	can	can	AUX
ftr-475	1435	13	give	give	VERB
ftr-475	1435	14	rise	rise	NOUN
ftr-475	1435	15	to	to	ADP
ftr-475	1435	16	character	character	NOUN
ftr-475	1435	17	shifts	shift	NOUN
ftr-475	1435	18	.	.	PUNCT
ftr-475	1436	1	for	for	ADP
ftr-475	1436	2	example	example	NOUN
ftr-475	1436	3	,	,	PUNCT
ftr-475	1436	4	assume	assume	VERB
ftr-475	1436	5	a	a	DET
ftr-475	1436	6	sponsor	sponsor	NOUN
ftr-475	1436	7	(	(	PUNCT
ftr-475	1436	8	who	who	PRON
ftr-475	1436	9	is	be	AUX
ftr-475	1436	10	not	not	PART
ftr-475	1436	11	a	a	DET
ftr-475	1436	12	dealer	dealer	NOUN
ftr-475	1436	13	)	)	PUNCT
ftr-475	1436	14	holds	hold	VERB
ftr-475	1436	15	mortgages	mortgage	NOUN
ftr-475	1436	16	with	with	ADP
ftr-475	1436	17	a	a	DET
ftr-475	1436	18	basis	basis	NOUN
ftr-475	1436	19	of	of	ADP
ftr-475	1436	20	$	$	SYM
ftr-475	1436	21	90	90	NUM
ftr-475	1436	22	and	and	CCONJ
ftr-475	1436	23	contributes	contribute	VERB
ftr-475	1436	24	them	they	PRON
ftr-475	1436	25	to	to	ADP
ftr-475	1436	26	a	a	DET
ftr-475	1436	27	remic	remic	NOUN
ftr-475	1436	28	.	.	PUNCT
ftr-475	1437	1	the	the	DET
ftr-475	1437	2	remic	remic	PROPN
ftr-475	1437	3	issues	issue	NOUN
ftr-475	1437	4	two	two	NUM
ftr-475	1437	5	regular	regular	ADJ
ftr-475	1437	6	interests	interest	NOUN
ftr-475	1437	7	and	and	CCONJ
ftr-475	1437	8	a	a	DET
ftr-475	1437	9	residual	residual	ADJ
ftr-475	1437	10	interest	interest	NOUN
ftr-475	1437	11	.	.	PUNCT
ftr-475	1438	1	one	one	NUM
ftr-475	1438	2	option	option	NOUN
ftr-475	1438	3	available	available	ADJ
ftr-475	1438	4	to	to	ADP
ftr-475	1438	5	the	the	DET
ftr-475	1438	6	sponsor	sponsor	NOUN
ftr-475	1438	7	is	be	AUX
ftr-475	1438	8	to	to	PART
ftr-475	1438	9	provide	provide	VERB
ftr-475	1438	10	enough	enough	ADJ
ftr-475	1438	11	cash	cash	NOUN
ftr-475	1438	12	flow	flow	NOUN
ftr-475	1438	13	to	to	ADP
ftr-475	1438	14	the	the	DET
ftr-475	1438	15	residual	residual	ADJ
ftr-475	1438	16	interest	interest	NOUN
ftr-475	1438	17	so	so	SCONJ
ftr-475	1438	18	that	that	SCONJ
ftr-475	1438	19	it	it	PRON
ftr-475	1438	20	has	have	VERB
ftr-475	1438	21	a	a	DET
ftr-475	1438	22	value	value	NOUN
ftr-475	1438	23	of	of	ADP
ftr-475	1438	24	zero	zero	NUM
ftr-475	1438	25	and	and	CCONJ
ftr-475	1438	26	therefore	therefore	ADV
ftr-475	1438	27	may	may	AUX
ftr-475	1438	28	be	be	AUX
ftr-475	1438	29	transferred	transfer	VERB
ftr-475	1438	30	with	with	ADP
ftr-475	1438	31	no	no	PRON
ftr-475	1438	32	(	(	PUNCT
ftr-475	1438	33	or	or	CCONJ
ftr-475	1438	34	a	a	DET
ftr-475	1438	35	minimal	minimal	ADJ
ftr-475	1438	36	)	)	PUNCT
ftr-475	1438	37	payment	payment	NOUN
ftr-475	1438	38	to	to	ADP
ftr-475	1438	39	the	the	DET
ftr-475	1438	40	transferee	transferee	NOUN
ftr-475	1438	41	.	.	PUNCT
ftr-475	1439	1	assume	assume	VERB
ftr-475	1439	2	that	that	SCONJ
ftr-475	1439	3	under	under	ADP
ftr-475	1439	4	this	this	DET
ftr-475	1439	5	first	first	ADJ
ftr-475	1439	6	option	option	NOUN
ftr-475	1439	7	the	the	DET
ftr-475	1439	8	regular	regular	ADJ
ftr-475	1439	9	interests	interest	NOUN
ftr-475	1439	10	have	have	VERB
ftr-475	1439	11	an	an	DET
ftr-475	1439	12	issue	issue	NOUN
ftr-475	1439	13	price	price	NOUN
ftr-475	1439	14	of	of	ADP
ftr-475	1439	15	$	$	SYM
ftr-475	1439	16	49	49	NUM
ftr-475	1439	17	each	each	PRON
ftr-475	1439	18	(	(	PUNCT
ftr-475	1439	19	for	for	ADP
ftr-475	1439	20	a	a	DET
ftr-475	1439	21	total	total	ADJ
ftr-475	1439	22	price	price	NOUN
ftr-475	1439	23	of	of	ADP
ftr-475	1439	24	$	$	SYM
ftr-475	1439	25	98	98	NUM
ftr-475	1439	26	)	)	PUNCT
ftr-475	1439	27	,	,	PUNCT
ftr-475	1439	28	and	and	CCONJ
ftr-475	1439	29	the	the	DET
ftr-475	1439	30	residual	residual	ADJ
ftr-475	1439	31	interest	interest	NOUN
ftr-475	1439	32	has	have	VERB
ftr-475	1439	33	an	an	DET
ftr-475	1439	34	issue	issue	NOUN
ftr-475	1439	35	price	price	NOUN
ftr-475	1439	36	of	of	ADP
ftr-475	1439	37	$	$	SYM
ftr-475	1439	38	0	0	NUM
ftr-475	1439	39	.	.	PUNCT
ftr-475	1440	1	a	a	DET
ftr-475	1440	2	second	second	ADJ
ftr-475	1440	3	option	option	NOUN
ftr-475	1440	4	equally	equally	ADV
ftr-475	1440	5	available	available	ADJ
ftr-475	1440	6	to	to	ADP
ftr-475	1440	7	the	the	DET
ftr-475	1440	8	sponsor	sponsor	NOUN
ftr-475	1440	9	is	be	AUX
ftr-475	1440	10	to	to	PART
ftr-475	1440	11	reallocate	reallocate	VERB
ftr-475	1440	12	all	all	PRON
ftr-475	1440	13	of	of	ADP
ftr-475	1440	14	the	the	DET
ftr-475	1440	15	cash	cash	NOUN
ftr-475	1440	16	flows	flow	NOUN
ftr-475	1440	17	that	that	PRON
ftr-475	1440	18	would	would	AUX
ftr-475	1440	19	go	go	VERB
ftr-475	1440	20	to	to	ADP
ftr-475	1440	21	the	the	DET
ftr-475	1440	22	residual	residual	ADJ
ftr-475	1440	23	interest	interest	NOUN
ftr-475	1440	24	under	under	ADP
ftr-475	1440	25	option	option	NOUN
ftr-475	1440	26	one	one	NUM
ftr-475	1440	27	to	to	ADP
ftr-475	1440	28	the	the	DET
ftr-475	1440	29	190	190	NUM
ftr-475	1440	30	.	.	PUNCT
ftr-475	1441	1	34	34	NUM
ftr-475	1441	2	t.c	t.c	PROPN
ftr-475	1441	3	.	.	PUNCT
ftr-475	1442	1	at	at	ADP
ftr-475	1442	2	142	142	NUM
ftr-475	1442	3	-	-	SYM
ftr-475	1442	4	43	43	NUM
ftr-475	1442	5	;	;	PUNCT
ftr-475	1442	6	see	see	VERB
ftr-475	1442	7	also	also	ADV
ftr-475	1442	8	g.c.m	g.c.m	ADJ
ftr-475	1442	9	.	.	PUNCT
ftr-475	1442	10	35475	35475	NUM
ftr-475	1442	11	(	(	PUNCT
ftr-475	1442	12	sept	sept	PROPN
ftr-475	1442	13	.	.	PROPN
ftr-475	1442	14	11	11	NUM
ftr-475	1442	15	,	,	PUNCT
ftr-475	1442	16	1973	1973	NUM
ftr-475	1442	17	)	)	PUNCT
ftr-475	1442	18	(	(	PUNCT
ftr-475	1442	19	the	the	DET
ftr-475	1442	20	mere	mere	ADJ
ftr-475	1442	21	fact	fact	NOUN
ftr-475	1442	22	that	that	SCONJ
ftr-475	1442	23	the	the	DET
ftr-475	1442	24	obligations	obligation	NOUN
ftr-475	1442	25	outweighed	outweigh	VERB
ftr-475	1442	26	the	the	DET
ftr-475	1442	27	rights	right	NOUN
ftr-475	1442	28	thereunder	thereunder	NOUN
ftr-475	1442	29	in	in	ADP
ftr-475	1442	30	terms	term	NOUN
ftr-475	1442	31	of	of	ADP
ftr-475	1442	32	comparative	comparative	ADJ
ftr-475	1442	33	values	value	NOUN
ftr-475	1442	34	does	do	AUX
ftr-475	1442	35	not	not	PART
ftr-475	1442	36	prevent	prevent	VERB
ftr-475	1442	37	the	the	DET
ftr-475	1442	38	transaction	transaction	NOUN
ftr-475	1442	39	from	from	ADP
ftr-475	1442	40	constituting	constitute	VERB
ftr-475	1442	41	a	a	DET
ftr-475	1442	42	sale	sale	NOUN
ftr-475	1442	43	or	or	CCONJ
ftr-475	1442	44	exchange	exchange	NOUN
ftr-475	1442	45	.	.	PUNCT
ftr-475	1442	46	"	"	PUNCT
ftr-475	1442	47	)	)	PUNCT
ftr-475	1442	48	(	(	PUNCT
ftr-475	1442	49	citing	cite	VERB
ftr-475	1442	50	stavisky	stavisky	NOUN
ftr-475	1442	51	)	)	PUNCT
ftr-475	1442	52	.	.	PUNCT
ftr-475	1443	1	191	191	NUM
ftr-475	1443	2	.	.	X
ftr-475	1444	1	1945	1945	NUM
ftr-475	1444	2	c.b	c.b	PROPN
ftr-475	1444	3	.	.	PROPN
ftr-475	1444	4	164	164	NUM
ftr-475	1444	5	,	,	PUNCT
ftr-475	1444	6	supplemented	supplement	VERB
ftr-475	1444	7	by	by	ADP
ftr-475	1444	8	i.t	i.t	PROPN
ftr-475	1444	9	.	.	PROPN
ftr-475	1444	10	3858	3858	NUM
ftr-475	1444	11	,	,	PUNCT
ftr-475	1444	12	1947	1947	NUM
ftr-475	1444	13	-	-	SYM
ftr-475	1444	14	2	2	NUM
ftr-475	1444	15	c.b	c.b	PROPN
ftr-475	1444	16	.	.	PROPN
ftr-475	1444	17	71	71	NUM
ftr-475	1444	18	,	,	PUNCT
ftr-475	1444	19	modified	modify	VERB
ftr-475	1444	20	by	by	ADP
ftr-475	1444	21	rev	rev	PROPN
ftr-475	1444	22	.	.	PROPN
ftr-475	1444	23	rul	rul	PROPN
ftr-475	1444	24	.	.	PUNCT
ftr-475	1445	1	57	57	NUM
ftr-475	1445	2	-	-	SYM
ftr-475	1445	3	29	29	NUM
ftr-475	1445	4	,	,	PUNCT
ftr-475	1445	5	1957	1957	NUM
ftr-475	1445	6	-	-	SYM
ftr-475	1445	7	1	1	NUM
ftr-475	1445	8	c.b	c.b	PROPN
ftr-475	1445	9	.	.	PROPN
ftr-475	1445	10	519	519	NUM
ftr-475	1445	11	.	.	X
ftr-475	1445	12	192	192	NUM
ftr-475	1445	13	.	.	PUNCT
ftr-475	1446	1	see	see	VERB
ftr-475	1446	2	also	also	ADV
ftr-475	1446	3	g.c.m	g.c.m	VERB
ftr-475	1446	4	.	.	PUNCT
ftr-475	1447	1	37332	37332	NUM
ftr-475	1447	2	(	(	PUNCT
ftr-475	1447	3	nov	nov	PROPN
ftr-475	1447	4	.	.	PROPN
ftr-475	1447	5	25	25	NUM
ftr-475	1447	6	,	,	PUNCT
ftr-475	1447	7	1977	1977	NUM
ftr-475	1447	8	)	)	PUNCT
ftr-475	1448	1	(	(	PUNCT
ftr-475	1448	2	affirming	affirm	VERB
ftr-475	1448	3	the	the	DET
ftr-475	1448	4	conclusion	conclusion	NOUN
ftr-475	1448	5	of	of	ADP
ftr-475	1448	6	i.t	i.t	PROPN
ftr-475	1448	7	.	.	PROPN
ftr-475	1448	8	3721	3721	NUM
ftr-475	1448	9	)	)	PUNCT
ftr-475	1448	10	.	.	PUNCT
ftr-475	1449	1	193	193	NUM
ftr-475	1449	2	.	.	PUNCT
ftr-475	1450	1	this	this	DET
ftr-475	1450	2	point	point	NOUN
ftr-475	1450	3	is	be	AUX
ftr-475	1450	4	made	make	VERB
ftr-475	1450	5	by	by	ADP
ftr-475	1450	6	the	the	DET
ftr-475	1450	7	new	new	PROPN
ftr-475	1450	8	york	york	PROPN
ftr-475	1450	9	state	state	PROPN
ftr-475	1450	10	bar	bar	PROPN
ftr-475	1450	11	association	association	NOUN
ftr-475	1450	12	,	,	PUNCT
ftr-475	1450	13	supra	supra	PROPN
ftr-475	1450	14	note	note	PROPN
ftr-475	1450	15	188	188	NUM
ftr-475	1450	16	,	,	PUNCT
ftr-475	1450	17	24	24	NUM
ftr-475	1450	18	highlights	highlight	NOUN
ftr-475	1450	19	&	&	CCONJ
ftr-475	1450	20	documents	document	NOUN
ftr-475	1450	21	,	,	PUNCT
ftr-475	1450	22	at	at	ADP
ftr-475	1450	23	656	656	NUM
ftr-475	1450	24	n.84	n.84	PROPN
ftr-475	1450	25	(	(	PUNCT
ftr-475	1450	26	jan	jan	PROPN
ftr-475	1450	27	.	.	PROPN
ftr-475	1450	28	16	16	NUM
ftr-475	1450	29	,	,	PUNCT
ftr-475	1450	30	1992	1992	NUM
ftr-475	1450	31	)	)	PUNCT
ftr-475	1450	32	.	.	PUNCT
ftr-475	1451	1	19941	19941	NUM
ftr-475	1451	2	florida	florida	PROPN
ftr-475	1451	3	tax	tax	PROPN
ftr-475	1451	4	review	review	NOUN
ftr-475	1451	5	regular	regular	ADJ
ftr-475	1451	6	interests	interest	NOUN
ftr-475	1451	7	.	.	PUNCT
ftr-475	1452	1	assume	assume	VERB
ftr-475	1452	2	that	that	SCONJ
ftr-475	1452	3	under	under	ADP
ftr-475	1452	4	this	this	DET
ftr-475	1452	5	option	option	NOUN
ftr-475	1452	6	the	the	DET
ftr-475	1452	7	regular	regular	ADJ
ftr-475	1452	8	interests	interest	NOUN
ftr-475	1452	9	now	now	ADV
ftr-475	1452	10	have	have	VERB
ftr-475	1452	11	an	an	DET
ftr-475	1452	12	issue	issue	NOUN
ftr-475	1452	13	price	price	NOUN
ftr-475	1452	14	of	of	ADP
ftr-475	1452	15	$	$	SYM
ftr-475	1452	16	50	50	NUM
ftr-475	1452	17	each	each	PRON
ftr-475	1452	18	(	(	PUNCT
ftr-475	1452	19	$	$	SYM
ftr-475	1452	20	100	100	NUM
ftr-475	1452	21	total	total	NOUN
ftr-475	1452	22	)	)	PUNCT
ftr-475	1452	23	and	and	CCONJ
ftr-475	1452	24	the	the	DET
ftr-475	1452	25	sponsor	sponsor	NOUN
ftr-475	1452	26	must	must	AUX
ftr-475	1452	27	make	make	VERB
ftr-475	1452	28	an	an	DET
ftr-475	1452	29	upfront	upfront	ADJ
ftr-475	1452	30	payment	payment	NOUN
ftr-475	1452	31	of	of	ADP
ftr-475	1452	32	$	$	SYM
ftr-475	1452	33	2	2	NUM
ftr-475	1452	34	to	to	ADP
ftr-475	1452	35	the	the	DET
ftr-475	1452	36	transferee	transferee	NOUN
ftr-475	1452	37	to	to	PART
ftr-475	1452	38	accept	accept	VERB
ftr-475	1452	39	ownership	ownership	NOUN
ftr-475	1452	40	of	of	ADP
ftr-475	1452	41	the	the	DET
ftr-475	1452	42	residual	residual	ADJ
ftr-475	1452	43	interest	interest	NOUN
ftr-475	1452	44	.	.	PUNCT
ftr-475	1453	1	under	under	ADP
ftr-475	1453	2	option	option	NOUN
ftr-475	1453	3	two	two	NUM
ftr-475	1453	4	,	,	PUNCT
ftr-475	1453	5	the	the	DET
ftr-475	1453	6	sponsor	sponsor	NOUN
ftr-475	1453	7	would	would	AUX
ftr-475	1453	8	have	have	VERB
ftr-475	1453	9	a	a	DET
ftr-475	1453	10	$	$	SYM
ftr-475	1453	11	10	10	NUM
ftr-475	1453	12	capital	capital	NOUN
ftr-475	1453	13	gain	gain	NOUN
ftr-475	1453	14	and	and	CCONJ
ftr-475	1453	15	,	,	PUNCT
ftr-475	1453	16	under	under	ADP
ftr-475	1453	17	the	the	DET
ftr-475	1453	18	no	no	DET
ftr-475	1453	19	-	-	PUNCT
ftr-475	1453	20	sale	sale	NOUN
ftr-475	1453	21	-	-	PUNCT
ftr-475	1453	22	or	or	CCONJ
ftr-475	1453	23	-	-	PUNCT
ftr-475	1453	24	exchange	exchange	NOUN
ftr-475	1453	25	view	view	NOUN
ftr-475	1453	26	,	,	PUNCT
ftr-475	1453	27	a	a	DET
ftr-475	1453	28	$	$	SYM
ftr-475	1453	29	2	2	NUM
ftr-475	1453	30	ordinary	ordinary	ADJ
ftr-475	1453	31	loss	loss	NOUN
ftr-475	1453	32	,	,	PUNCT
ftr-475	1453	33	whereas	whereas	SCONJ
ftr-475	1453	34	under	under	ADP
ftr-475	1453	35	option	option	NOUN
ftr-475	1453	36	one	one	NUM
ftr-475	1453	37	the	the	DET
ftr-475	1453	38	sponsor	sponsor	NOUN
ftr-475	1453	39	simply	simply	ADV
ftr-475	1453	40	has	have	VERB
ftr-475	1453	41	an	an	DET
ftr-475	1453	42	$	$	SYM
ftr-475	1453	43	8	8	NUM
ftr-475	1453	44	capital	capital	NOUN
ftr-475	1453	45	gain	gain	NOUN
ftr-475	1453	46	(	(	PUNCT
ftr-475	1453	47	in	in	ADP
ftr-475	1453	48	effect	effect	NOUN
ftr-475	1453	49	the	the	DET
ftr-475	1453	50	$	$	SYM
ftr-475	1453	51	2	2	NUM
ftr-475	1453	52	loss	loss	NOUN
ftr-475	1453	53	on	on	ADP
ftr-475	1453	54	the	the	DET
ftr-475	1453	55	residual	residual	ADJ
ftr-475	1453	56	interest	interest	NOUN
ftr-475	1453	57	is	be	AUX
ftr-475	1453	58	a	a	DET
ftr-475	1453	59	capital	capital	NOUN
ftr-475	1453	60	loss	loss	NOUN
ftr-475	1453	61	)	)	PUNCT
ftr-475	1453	62	.	.	PUNCT
ftr-475	1454	1	so	so	ADV
ftr-475	1454	2	much	much	ADV
ftr-475	1454	3	for	for	ADP
ftr-475	1454	4	the	the	DET
ftr-475	1454	5	transferor	transferor	NOUN
ftr-475	1454	6	.	.	PUNCT
ftr-475	1455	1	what	what	PRON
ftr-475	1455	2	is	be	AUX
ftr-475	1455	3	the	the	DET
ftr-475	1455	4	treatment	treatment	NOUN
ftr-475	1455	5	of	of	ADP
ftr-475	1455	6	the	the	DET
ftr-475	1455	7	transferee	transferee	NOUN
ftr-475	1455	8	upon	upon	SCONJ
ftr-475	1455	9	receipt	receipt	NOUN
ftr-475	1455	10	of	of	ADP
ftr-475	1455	11	the	the	DET
ftr-475	1455	12	up	up	ADJ
ftr-475	1455	13	-	-	PUNCT
ftr-475	1455	14	front	front	NOUN
ftr-475	1455	15	payment	payment	NOUN
ftr-475	1455	16	?	?	PUNCT
ftr-475	1456	1	whether	whether	SCONJ
ftr-475	1456	2	,	,	PUNCT
ftr-475	1456	3	and	and	CCONJ
ftr-475	1456	4	if	if	SCONJ
ftr-475	1456	5	so	so	ADV
ftr-475	1456	6	when	when	SCONJ
ftr-475	1456	7	,	,	PUNCT
ftr-475	1456	8	the	the	DET
ftr-475	1456	9	transferee	transferee	NOUN
ftr-475	1456	10	should	should	AUX
ftr-475	1456	11	recognize	recognize	VERB
ftr-475	1456	12	income	income	NOUN
ftr-475	1456	13	with	with	ADP
ftr-475	1456	14	respect	respect	NOUN
ftr-475	1456	15	to	to	ADP
ftr-475	1456	16	an	an	DET
ftr-475	1456	17	up	up	ADJ
ftr-475	1456	18	-	-	PUNCT
ftr-475	1456	19	front	front	NOUN
ftr-475	1456	20	payment	payment	NOUN
ftr-475	1456	21	has	have	AUX
ftr-475	1456	22	already	already	ADV
ftr-475	1456	23	been	be	AUX
ftr-475	1456	24	discussed.94	discussed.94	ADJ
ftr-475	1456	25	if	if	SCONJ
ftr-475	1456	26	it	it	PRON
ftr-475	1456	27	is	be	AUX
ftr-475	1456	28	concluded	conclude	VERB
ftr-475	1456	29	that	that	SCONJ
ftr-475	1456	30	the	the	DET
ftr-475	1456	31	up	up	ADJ
ftr-475	1456	32	-	-	PUNCT
ftr-475	1456	33	front	front	NOUN
ftr-475	1456	34	payment	payment	NOUN
ftr-475	1456	35	is	be	AUX
ftr-475	1456	36	properly	properly	ADV
ftr-475	1456	37	treated	treat	VERB
ftr-475	1456	38	as	as	ADP
ftr-475	1456	39	an	an	DET
ftr-475	1456	40	item	item	NOUN
ftr-475	1456	41	of	of	ADP
ftr-475	1456	42	gross	gross	ADJ
ftr-475	1456	43	income	income	NOUN
ftr-475	1456	44	,	,	PUNCT
ftr-475	1456	45	what	what	PRON
ftr-475	1456	46	is	be	AUX
ftr-475	1456	47	its	its	PRON
ftr-475	1456	48	character	character	NOUN
ftr-475	1456	49	?	?	PUNCT
ftr-475	1457	1	if	if	SCONJ
ftr-475	1457	2	the	the	DET
ftr-475	1457	3	transferor	transferor	NOUN
ftr-475	1457	4	is	be	AUX
ftr-475	1457	5	viewed	view	VERB
ftr-475	1457	6	under	under	ADP
ftr-475	1457	7	the	the	DET
ftr-475	1457	8	stavisky	stavisky	ADJ
ftr-475	1457	9	line	line	NOUN
ftr-475	1457	10	of	of	ADP
ftr-475	1457	11	analysis	analysis	NOUN
ftr-475	1457	12	as	as	ADP
ftr-475	1457	13	realizing	realize	VERB
ftr-475	1457	14	a	a	DET
ftr-475	1457	15	capital	capital	NOUN
ftr-475	1457	16	loss	loss	NOUN
ftr-475	1457	17	,	,	PUNCT
ftr-475	1457	18	should	should	AUX
ftr-475	1457	19	the	the	DET
ftr-475	1457	20	transferee	transferee	NOUN
ftr-475	1457	21	have	have	VERB
ftr-475	1457	22	a	a	DET
ftr-475	1457	23	capital	capital	NOUN
ftr-475	1457	24	gain	gain	NOUN
ftr-475	1457	25	?	?	PUNCT
ftr-475	1458	1	the	the	DET
ftr-475	1458	2	answer	answer	NOUN
ftr-475	1458	3	should	should	AUX
ftr-475	1458	4	be	be	AUX
ftr-475	1458	5	yes	yes	ADJ
ftr-475	1458	6	;	;	PUNCT
ftr-475	1458	7	both	both	DET
ftr-475	1458	8	parties	party	NOUN
ftr-475	1458	9	to	to	ADP
ftr-475	1458	10	the	the	DET
ftr-475	1458	11	transaction	transaction	NOUN
ftr-475	1458	12	should	should	AUX
ftr-475	1458	13	be	be	AUX
ftr-475	1458	14	taxed	tax	VERB
ftr-475	1458	15	consistently	consistently	ADV
ftr-475	1458	16	.	.	PUNCT
ftr-475	1459	1	to	to	PART
ftr-475	1459	2	conclude	conclude	VERB
ftr-475	1459	3	otherwise	otherwise	ADV
ftr-475	1459	4	would	would	AUX
ftr-475	1459	5	effectively	effectively	ADV
ftr-475	1459	6	grant	grant	VERB
ftr-475	1459	7	taxpayers	taxpayer	NOUN
ftr-475	1459	8	a	a	DET
ftr-475	1459	9	degree	degree	NOUN
ftr-475	1459	10	of	of	ADP
ftr-475	1459	11	electivity	electivity	NOUN
ftr-475	1459	12	.	.	PUNCT
ftr-475	1460	1	in	in	ADP
ftr-475	1460	2	the	the	DET
ftr-475	1460	3	illustration	illustration	NOUN
ftr-475	1460	4	in	in	ADP
ftr-475	1460	5	the	the	DET
ftr-475	1460	6	preceding	precede	VERB
ftr-475	1460	7	paragraph	paragraph	NOUN
ftr-475	1460	8	,	,	PUNCT
ftr-475	1460	9	for	for	ADP
ftr-475	1460	10	example	example	NOUN
ftr-475	1460	11	,	,	PUNCT
ftr-475	1460	12	by	by	ADP
ftr-475	1460	13	structuring	structure	VERB
ftr-475	1460	14	the	the	DET
ftr-475	1460	15	$	$	SYM
ftr-475	1460	16	2	2	NUM
ftr-475	1460	17	as	as	ADP
ftr-475	1460	18	an	an	DET
ftr-475	1460	19	up	up	ADP
ftr-475	1460	20	-	-	PUNCT
ftr-475	1460	21	front	front	NOUN
ftr-475	1460	22	payment	payment	NOUN
ftr-475	1460	23	the	the	DET
ftr-475	1460	24	transferee	transferee	NOUN
ftr-475	1460	25	would	would	AUX
ftr-475	1460	26	have	have	VERB
ftr-475	1460	27	ordinary	ordinary	ADJ
ftr-475	1460	28	income	income	NOUN
ftr-475	1460	29	,	,	PUNCT
ftr-475	1460	30	whereas	whereas	SCONJ
ftr-475	1460	31	if	if	SCONJ
ftr-475	1460	32	the	the	DET
ftr-475	1460	33	$	$	SYM
ftr-475	1460	34	2	2	NUM
ftr-475	1460	35	is	be	AUX
ftr-475	1460	36	structured	structure	VERB
ftr-475	1460	37	as	as	ADP
ftr-475	1460	38	an	an	DET
ftr-475	1460	39	early	early	ADJ
ftr-475	1460	40	distribution	distribution	NOUN
ftr-475	1460	41	from	from	ADP
ftr-475	1460	42	the	the	DET
ftr-475	1460	43	remic	remic	NOUN
ftr-475	1460	44	the	the	DET
ftr-475	1460	45	transferee	transferee	NOUN
ftr-475	1460	46	would	would	AUX
ftr-475	1460	47	have	have	VERB
ftr-475	1460	48	gain	gain	NOUN
ftr-475	1460	49	from	from	ADP
ftr-475	1460	50	the	the	DET
ftr-475	1460	51	sale	sale	NOUN
ftr-475	1460	52	or	or	CCONJ
ftr-475	1460	53	exchange	exchange	NOUN
ftr-475	1460	54	of	of	ADP
ftr-475	1460	55	the	the	DET
ftr-475	1460	56	interest	interest	NOUN
ftr-475	1460	57	to	to	ADP
ftr-475	1460	58	the	the	DET
ftr-475	1460	59	extent	extent	NOUN
ftr-475	1460	60	such	such	ADJ
ftr-475	1460	61	gain	gain	NOUN
ftr-475	1460	62	exceeded	exceed	VERB
ftr-475	1460	63	basis	basis	NOUN
ftr-475	1460	64	.	.	PUNCT
ftr-475	1461	1	195	195	NUM
ftr-475	1461	2	this	this	PRON
ftr-475	1461	3	suggests	suggest	VERB
ftr-475	1461	4	that	that	SCONJ
ftr-475	1461	5	both	both	DET
ftr-475	1461	6	parties	party	NOUN
ftr-475	1461	7	to	to	ADP
ftr-475	1461	8	the	the	DET
ftr-475	1461	9	up	up	ADJ
ftr-475	1461	10	-	-	PUNCT
ftr-475	1461	11	front	front	NOUN
ftr-475	1461	12	payment	payment	NOUN
ftr-475	1461	13	should	should	AUX
ftr-475	1461	14	be	be	AUX
ftr-475	1461	15	treated	treat	VERB
ftr-475	1461	16	as	as	ADP
ftr-475	1461	17	deriving	derive	VERB
ftr-475	1461	18	a	a	DET
ftr-475	1461	19	gain	gain	NOUN
ftr-475	1461	20	or	or	CCONJ
ftr-475	1461	21	loss	loss	NOUN
ftr-475	1461	22	from	from	ADP
ftr-475	1461	23	a	a	DET
ftr-475	1461	24	sale	sale	NOUN
ftr-475	1461	25	or	or	CCONJ
ftr-475	1461	26	exchange	exchange	NOUN
ftr-475	1461	27	.	.	PUNCT
ftr-475	1462	1	one	one	NUM
ftr-475	1462	2	possible	possible	ADJ
ftr-475	1462	3	drawback	drawback	NOUN
ftr-475	1462	4	to	to	ADP
ftr-475	1462	5	capital	capital	NOUN
ftr-475	1462	6	gain	gain	NOUN
ftr-475	1462	7	treatment	treatment	NOUN
ftr-475	1462	8	,	,	PUNCT
ftr-475	1462	9	however	however	ADV
ftr-475	1462	10	,	,	PUNCT
ftr-475	1462	11	could	could	AUX
ftr-475	1462	12	be	be	AUX
ftr-475	1462	13	that	that	SCONJ
ftr-475	1462	14	such	such	ADJ
ftr-475	1462	15	treatment	treatment	NOUN
ftr-475	1462	16	would	would	AUX
ftr-475	1462	17	tend	tend	VERB
ftr-475	1462	18	to	to	PART
ftr-475	1462	19	cause	cause	VERB
ftr-475	1462	20	up	up	ADP
ftr-475	1462	21	-	-	PUNCT
ftr-475	1462	22	front	front	NOUN
ftr-475	1462	23	payment	payment	NOUN
ftr-475	1462	24	residual	residual	ADJ
ftr-475	1462	25	interests	interest	NOUN
ftr-475	1462	26	to	to	PART
ftr-475	1462	27	be	be	AUX
ftr-475	1462	28	acquired	acquire	VERB
ftr-475	1462	29	by	by	ADP
ftr-475	1462	30	taxpayers	taxpayer	NOUN
ftr-475	1462	31	with	with	ADP
ftr-475	1462	32	excess	excess	ADJ
ftr-475	1462	33	capital	capital	NOUN
ftr-475	1462	34	losses	loss	NOUN
ftr-475	1462	35	.	.	PUNCT
ftr-475	1463	1	in	in	ADP
ftr-475	1463	2	short	short	ADJ
ftr-475	1463	3	,	,	PUNCT
ftr-475	1463	4	capital	capital	NOUN
ftr-475	1463	5	treatment	treatment	NOUN
ftr-475	1463	6	could	could	AUX
ftr-475	1463	7	amount	amount	VERB
ftr-475	1463	8	to	to	ADP
ftr-475	1463	9	a	a	DET
ftr-475	1463	10	potentially	potentially	ADV
ftr-475	1463	11	significant	significant	ADJ
ftr-475	1463	12	leak	leak	NOUN
ftr-475	1463	13	in	in	ADP
ftr-475	1463	14	the	the	DET
ftr-475	1463	15	capital	capital	NOUN
ftr-475	1463	16	loss	loss	NOUN
ftr-475	1463	17	limitation	limitation	NOUN
ftr-475	1463	18	rules	rule	NOUN
ftr-475	1463	19	of	of	ADP
ftr-475	1463	20	sections	section	NOUN
ftr-475	1463	21	1211	1211	NUM
ftr-475	1463	22	and	and	CCONJ
ftr-475	1463	23	1212	1212	NUM
ftr-475	1463	24	.	.	PUNCT
ftr-475	1464	1	in	in	ADP
ftr-475	1464	2	sum	sum	NOUN
ftr-475	1464	3	,	,	PUNCT
ftr-475	1464	4	probably	probably	ADV
ftr-475	1464	5	the	the	DET
ftr-475	1464	6	better	well	ADJ
ftr-475	1464	7	view	view	NOUN
ftr-475	1464	8	is	be	AUX
ftr-475	1464	9	to	to	PART
ftr-475	1464	10	follow	follow	VERB
ftr-475	1464	11	the	the	DET
ftr-475	1464	12	stavisky	stavisky	ADJ
ftr-475	1464	13	line	line	NOUN
ftr-475	1464	14	of	of	ADP
ftr-475	1464	15	analysis	analysis	NOUN
ftr-475	1464	16	and	and	CCONJ
ftr-475	1464	17	view	view	VERB
ftr-475	1464	18	the	the	DET
ftr-475	1464	19	transferor	transferor	NOUN
ftr-475	1464	20	as	as	ADP
ftr-475	1464	21	incurring	incur	VERB
ftr-475	1464	22	a	a	DET
ftr-475	1464	23	loss	loss	NOUN
ftr-475	1464	24	on	on	ADP
ftr-475	1464	25	the	the	DET
ftr-475	1464	26	sale	sale	NOUN
ftr-475	1464	27	or	or	CCONJ
ftr-475	1464	28	exchange	exchange	NOUN
ftr-475	1464	29	of	of	ADP
ftr-475	1464	30	property	property	NOUN
ftr-475	1464	31	when	when	SCONJ
ftr-475	1464	32	it	it	PRON
ftr-475	1464	33	makes	make	VERB
ftr-475	1464	34	an	an	DET
ftr-475	1464	35	up	up	ADJ
ftr-475	1464	36	-	-	PUNCT
ftr-475	1464	37	front	front	NOUN
ftr-475	1464	38	payment	payment	NOUN
ftr-475	1464	39	to	to	ADP
ftr-475	1464	40	a	a	DET
ftr-475	1464	41	transferee	transferee	NOUN
ftr-475	1464	42	.	.	PUNCT
ftr-475	1465	1	however	however	ADV
ftr-475	1465	2	,	,	PUNCT
ftr-475	1465	3	arguments	argument	NOUN
ftr-475	1465	4	that	that	SCONJ
ftr-475	1465	5	the	the	DET
ftr-475	1465	6	payment	payment	NOUN
ftr-475	1465	7	should	should	AUX
ftr-475	1465	8	be	be	AUX
ftr-475	1465	9	ordinary	ordinary	ADJ
ftr-475	1465	10	based	base	VERB
ftr-475	1465	11	on	on	ADP
ftr-475	1465	12	authorities	authority	NOUN
ftr-475	1465	13	involving	involve	VERB
ftr-475	1465	14	payments	payment	NOUN
ftr-475	1465	15	to	to	PART
ftr-475	1465	16	get	get	VERB
ftr-475	1465	17	out	out	ADP
ftr-475	1465	18	of	of	ADP
ftr-475	1465	19	burdensome	burdensome	ADJ
ftr-475	1465	20	contracts	contract	NOUN
ftr-475	1465	21	are	be	AUX
ftr-475	1465	22	not	not	PART
ftr-475	1465	23	without	without	ADP
ftr-475	1465	24	force	force	NOUN
ftr-475	1465	25	.	.	PUNCT
ftr-475	1466	1	in	in	ADP
ftr-475	1466	2	the	the	DET
ftr-475	1466	3	case	case	NOUN
ftr-475	1466	4	of	of	ADP
ftr-475	1466	5	the	the	DET
ftr-475	1466	6	transferee	transferee	NOUN
ftr-475	1466	7	,	,	PUNCT
ftr-475	1466	8	the	the	DET
ftr-475	1466	9	up	up	ADJ
ftr-475	1466	10	-	-	PUNCT
ftr-475	1466	11	front	front	NOUN
ftr-475	1466	12	payment	payment	NOUN
ftr-475	1466	13	should	should	AUX
ftr-475	1466	14	be	be	AUX
ftr-475	1466	15	viewed	view	VERB
ftr-475	1466	16	as	as	ADP
ftr-475	1466	17	capital	capital	NOUN
ftr-475	1466	18	,	,	PUNCT
ftr-475	1466	19	although	although	SCONJ
ftr-475	1466	20	that	that	PRON
ftr-475	1466	21	raises	raise	VERB
ftr-475	1466	22	other	other	ADJ
ftr-475	1466	23	conflicting	conflicting	ADJ
ftr-475	1466	24	tax	tax	NOUN
ftr-475	1466	25	policy	policy	NOUN
ftr-475	1466	26	concerns	concern	NOUN
ftr-475	1466	27	.	.	PUNCT
ftr-475	1467	1	194	194	NUM
ftr-475	1467	2	.	.	PUNCT
ftr-475	1468	1	supra	supra	PROPN
ftr-475	1468	2	part	part	PROPN
ftr-475	1468	3	iv.c.i.b	iv.c.i.b	PROPN
ftr-475	1468	4	.	.	PUNCT
ftr-475	1469	1	195	195	NUM
ftr-475	1469	2	.	.	PUNCT
ftr-475	1470	1	the	the	DET
ftr-475	1470	2	ability	ability	NOUN
ftr-475	1470	3	to	to	PART
ftr-475	1470	4	cast	cast	VERB
ftr-475	1470	5	the	the	DET
ftr-475	1470	6	$	$	SYM
ftr-475	1470	7	2	2	NUM
ftr-475	1470	8	amount	amount	NOUN
ftr-475	1470	9	as	as	ADP
ftr-475	1470	10	a	a	DET
ftr-475	1470	11	distribution	distribution	NOUN
ftr-475	1470	12	from	from	ADP
ftr-475	1470	13	the	the	DET
ftr-475	1470	14	remic	remic	NOUN
ftr-475	1470	15	in	in	ADP
ftr-475	1470	16	excess	excess	NOUN
ftr-475	1470	17	of	of	ADP
ftr-475	1470	18	basis	basis	NOUN
ftr-475	1470	19	would	would	AUX
ftr-475	1470	20	be	be	AUX
ftr-475	1470	21	affected	affect	VERB
ftr-475	1470	22	by	by	ADP
ftr-475	1470	23	one	one	PRON
ftr-475	1470	24	's	's	PART
ftr-475	1470	25	conclusion	conclusion	NOUN
ftr-475	1470	26	as	as	ADP
ftr-475	1470	27	to	to	ADP
ftr-475	1470	28	how	how	SCONJ
ftr-475	1470	29	distributions	distribution	NOUN
ftr-475	1470	30	and	and	CCONJ
ftr-475	1470	31	basis	basis	NOUN
ftr-475	1470	32	adjustments	adjustment	NOUN
ftr-475	1470	33	were	be	AUX
ftr-475	1470	34	interrelated	interrelate	VERB
ftr-475	1470	35	.	.	PUNCT
ftr-475	1471	1	if	if	SCONJ
ftr-475	1471	2	a	a	DET
ftr-475	1471	3	distribution	distribution	NOUN
ftr-475	1471	4	is	be	AUX
ftr-475	1471	5	tested	test	VERB
ftr-475	1471	6	against	against	ADP
ftr-475	1471	7	basis	basis	NOUN
ftr-475	1471	8	at	at	ADP
ftr-475	1471	9	the	the	DET
ftr-475	1471	10	beginning	beginning	NOUN
ftr-475	1471	11	of	of	ADP
ftr-475	1471	12	a	a	DET
ftr-475	1471	13	calendar	calendar	NOUN
ftr-475	1471	14	quarter	quarter	NOUN
ftr-475	1471	15	,	,	PUNCT
ftr-475	1471	16	then	then	ADV
ftr-475	1471	17	structuring	structure	VERB
ftr-475	1471	18	the	the	DET
ftr-475	1471	19	$	$	SYM
ftr-475	1471	20	2	2	NUM
ftr-475	1471	21	payment	payment	NOUN
ftr-475	1471	22	as	as	ADP
ftr-475	1471	23	capital	capital	NOUN
ftr-475	1471	24	should	should	AUX
ftr-475	1471	25	be	be	AUX
ftr-475	1471	26	relatively	relatively	ADV
ftr-475	1471	27	easy	easy	ADJ
ftr-475	1471	28	.	.	PUNCT
ftr-475	1472	1	see	see	VERB
ftr-475	1472	2	discussion	discussion	NOUN
ftr-475	1472	3	of	of	ADP
ftr-475	1472	4	the	the	DET
ftr-475	1472	5	interrelationship	interrelationship	NOUN
ftr-475	1472	6	of	of	ADP
ftr-475	1472	7	distributions	distribution	NOUN
ftr-475	1472	8	and	and	CCONJ
ftr-475	1472	9	basis	basis	NOUN
ftr-475	1472	10	supra	supra	PROPN
ftr-475	1472	11	part	part	NOUN
ftr-475	1472	12	iv.b.3	iv.b.3	NOUN
ftr-475	1472	13	.	.	PUNCT
ftr-475	1473	1	[	[	X
ftr-475	1473	2	vol	vol	NOUN
ftr-475	1473	3	2:4	2:4	NUM
ftr-475	1473	4	tax	tax	NOUN
ftr-475	1473	5	aspects	aspect	NOUN
ftr-475	1473	6	of	of	ADP
ftr-475	1473	7	remic	remic	ADJ
ftr-475	1473	8	residual	residual	ADJ
ftr-475	1473	9	interests	interest	NOUN
ftr-475	1473	10	b.	b.	PROPN
ftr-475	1473	11	loss	loss	NOUN
ftr-475	1473	12	upon	upon	SCONJ
ftr-475	1473	13	remic	remic	ADJ
ftr-475	1473	14	termination.-a	termination.-a	X
ftr-475	1473	15	second	second	ADJ
ftr-475	1473	16	situation	situation	NOUN
ftr-475	1473	17	in	in	ADP
ftr-475	1473	18	which	which	PRON
ftr-475	1473	19	the	the	DET
ftr-475	1473	20	presence	presence	NOUN
ftr-475	1473	21	of	of	ADP
ftr-475	1473	22	a	a	DET
ftr-475	1473	23	sale	sale	NOUN
ftr-475	1473	24	or	or	CCONJ
ftr-475	1473	25	exchange	exchange	NOUN
ftr-475	1473	26	is	be	AUX
ftr-475	1473	27	uncertain	uncertain	ADJ
ftr-475	1473	28	arises	arise	NOUN
ftr-475	1473	29	in	in	ADP
ftr-475	1473	30	the	the	DET
ftr-475	1473	31	event	event	NOUN
ftr-475	1473	32	that	that	PRON
ftr-475	1473	33	a	a	DET
ftr-475	1473	34	remic	remic	NOUN
ftr-475	1473	35	terminates	terminate	VERB
ftr-475	1473	36	(	(	PUNCT
ftr-475	1473	37	e.g.	e.g.	ADV
ftr-475	1473	38	,	,	PUNCT
ftr-475	1473	39	upon	upon	SCONJ
ftr-475	1473	40	a	a	DET
ftr-475	1473	41	liquidation	liquidation	NOUN
ftr-475	1473	42	or	or	CCONJ
ftr-475	1473	43	when	when	SCONJ
ftr-475	1473	44	the	the	DET
ftr-475	1473	45	regular	regular	ADJ
ftr-475	1473	46	interests	interest	NOUN
ftr-475	1473	47	are	be	AUX
ftr-475	1473	48	entirely	entirely	ADV
ftr-475	1473	49	paid	pay	VERB
ftr-475	1473	50	off	off	ADP
ftr-475	1473	51	)	)	PUNCT
ftr-475	1473	52	and	and	CCONJ
ftr-475	1473	53	a	a	DET
ftr-475	1473	54	holder	holder	NOUN
ftr-475	1473	55	has	have	VERB
ftr-475	1473	56	a	a	DET
ftr-475	1473	57	remaining	remain	VERB
ftr-475	1473	58	basis	basis	NOUN
ftr-475	1473	59	in	in	ADP
ftr-475	1473	60	his	his	PRON
ftr-475	1473	61	residual	residual	ADJ
ftr-475	1473	62	interest	interest	NOUN
ftr-475	1473	63	.	.	PUNCT
ftr-475	1474	1	in	in	ADP
ftr-475	1474	2	general	general	ADJ
ftr-475	1474	3	,	,	PUNCT
ftr-475	1474	4	it	it	PRON
ftr-475	1474	5	seems	seem	VERB
ftr-475	1474	6	beyond	beyond	ADP
ftr-475	1474	7	question	question	NOUN
ftr-475	1474	8	that	that	SCONJ
ftr-475	1474	9	the	the	DET
ftr-475	1474	10	holder	holder	NOUN
ftr-475	1474	11	recognizes	recognize	VERB
ftr-475	1474	12	a	a	DET
ftr-475	1474	13	loss	loss	NOUN
ftr-475	1474	14	under	under	ADP
ftr-475	1474	15	section	section	NOUN
ftr-475	1474	16	165(a	165(a	NOUN
ftr-475	1474	17	)	)	PUNCT
ftr-475	1474	18	.	.	PUNCT
ftr-475	1475	1	9	9	NUM
ftr-475	1475	2	6	6	NUM
ftr-475	1475	3	however	however	ADV
ftr-475	1475	4	,	,	PUNCT
ftr-475	1475	5	it	it	PRON
ftr-475	1475	6	is	be	AUX
ftr-475	1475	7	unclear	unclear	ADJ
ftr-475	1475	8	whether	whether	SCONJ
ftr-475	1475	9	the	the	DET
ftr-475	1475	10	loss	loss	NOUN
ftr-475	1475	11	would	would	AUX
ftr-475	1475	12	be	be	AUX
ftr-475	1475	13	a	a	DET
ftr-475	1475	14	capital	capital	NOUN
ftr-475	1475	15	loss	loss	NOUN
ftr-475	1475	16	,	,	PUNCT
ftr-475	1475	17	since	since	SCONJ
ftr-475	1475	18	there	there	PRON
ftr-475	1475	19	may	may	AUX
ftr-475	1475	20	be	be	AUX
ftr-475	1475	21	no	no	DET
ftr-475	1475	22	sale	sale	NOUN
ftr-475	1475	23	or	or	CCONJ
ftr-475	1475	24	exchange	exchange	NOUN
ftr-475	1475	25	.	.	PUNCT
ftr-475	1475	26	'	'	PUNCT
ftr-475	1475	27	"	"	PUNCT
ftr-475	1475	28	unlike	unlike	ADP
ftr-475	1475	29	the	the	DET
ftr-475	1475	30	case	case	NOUN
ftr-475	1475	31	where	where	SCONJ
ftr-475	1475	32	an	an	DET
ftr-475	1475	33	actual	actual	ADJ
ftr-475	1475	34	transfer	transfer	NOUN
ftr-475	1475	35	occurs	occur	VERB
ftr-475	1475	36	,	,	PUNCT
ftr-475	1475	37	this	this	PRON
ftr-475	1475	38	involves	involve	VERB
ftr-475	1475	39	a	a	DET
ftr-475	1475	40	situation	situation	NOUN
ftr-475	1475	41	in	in	ADP
ftr-475	1475	42	which	which	PRON
ftr-475	1475	43	the	the	DET
ftr-475	1475	44	property	property	NOUN
ftr-475	1475	45	disappears	disappear	VERB
ftr-475	1475	46	and	and	CCONJ
ftr-475	1475	47	,	,	PUNCT
ftr-475	1475	48	absent	absent	ADJ
ftr-475	1475	49	a	a	DET
ftr-475	1475	50	special	special	ADJ
ftr-475	1475	51	rule	rule	NOUN
ftr-475	1475	52	to	to	ADP
ftr-475	1475	53	the	the	DET
ftr-475	1475	54	contrary	contrary	NOUN
ftr-475	1475	55	,	,	PUNCT
ftr-475	1475	56	there	there	PRON
ftr-475	1475	57	is	be	VERB
ftr-475	1475	58	little	little	ADJ
ftr-475	1475	59	basis	basis	NOUN
ftr-475	1475	60	for	for	ADP
ftr-475	1475	61	concluding	conclude	VERB
ftr-475	1475	62	that	that	SCONJ
ftr-475	1475	63	the	the	DET
ftr-475	1475	64	loss	loss	NOUN
ftr-475	1475	65	arises	arise	VERB
ftr-475	1475	66	from	from	ADP
ftr-475	1475	67	a	a	DET
ftr-475	1475	68	sale	sale	NOUN
ftr-475	1475	69	or	or	CCONJ
ftr-475	1475	70	exchange	exchange	NOUN
ftr-475	1475	71	.	.	PUNCT
ftr-475	1476	1	unfortunately	unfortunately	ADV
ftr-475	1476	2	,	,	PUNCT
ftr-475	1476	3	if	if	SCONJ
ftr-475	1476	4	there	there	PRON
ftr-475	1476	5	is	be	VERB
ftr-475	1476	6	no	no	DET
ftr-475	1476	7	sale	sale	NOUN
ftr-475	1476	8	or	or	CCONJ
ftr-475	1476	9	exchange	exchange	NOUN
ftr-475	1476	10	,	,	PUNCT
ftr-475	1476	11	then	then	ADV
ftr-475	1476	12	an	an	DET
ftr-475	1476	13	individual	individual	ADJ
ftr-475	1476	14	holder	holder	NOUN
ftr-475	1476	15	can	can	AUX
ftr-475	1476	16	not	not	PART
ftr-475	1476	17	claim	claim	VERB
ftr-475	1476	18	an	an	DET
ftr-475	1476	19	"	"	PUNCT
ftr-475	1476	20	above	above	ADP
ftr-475	1476	21	the	the	DET
ftr-475	1476	22	line	line	NOUN
ftr-475	1476	23	"	"	PUNCT
ftr-475	1476	24	deduction	deduction	NOUN
ftr-475	1476	25	for	for	ADP
ftr-475	1476	26	such	such	ADJ
ftr-475	1476	27	losses	loss	NOUN
ftr-475	1476	28	,	,	PUNCT
ftr-475	1476	29	unless	unless	SCONJ
ftr-475	1476	30	the	the	DET
ftr-475	1476	31	residual	residual	ADJ
ftr-475	1476	32	interest	interest	NOUN
ftr-475	1476	33	was	be	AUX
ftr-475	1476	34	held	hold	VERB
ftr-475	1476	35	in	in	ADP
ftr-475	1476	36	connection	connection	NOUN
ftr-475	1476	37	with	with	ADP
ftr-475	1476	38	a	a	DET
ftr-475	1476	39	trade	trade	NOUN
ftr-475	1476	40	or	or	CCONJ
ftr-475	1476	41	business	business	NOUN
ftr-475	1476	42	.	.	PUNCT
ftr-475	1476	43	'	'	PUNCT
ftr-475	1477	1	3	3	NUM
ftr-475	1477	2	.	.	X
ftr-475	1477	3	wash	wash	NOUN
ftr-475	1477	4	sale	sale	NOUN
ftr-475	1477	5	rules.-the	rules.-the	NOUN
ftr-475	1477	6	wash	wash	NOUN
ftr-475	1477	7	sale	sale	NOUN
ftr-475	1477	8	rules	rule	NOUN
ftr-475	1477	9	in	in	ADP
ftr-475	1477	10	section	section	NOUN
ftr-475	1477	11	1091	1091	NUM
ftr-475	1477	12	provide	provide	VERB
ftr-475	1477	13	that	that	SCONJ
ftr-475	1477	14	a	a	DET
ftr-475	1477	15	loss	loss	NOUN
ftr-475	1477	16	otherwise	otherwise	ADV
ftr-475	1477	17	allowable	allowable	ADJ
ftr-475	1477	18	under	under	ADP
ftr-475	1477	19	section	section	NOUN
ftr-475	1477	20	165	165	NUM
ftr-475	1477	21	on	on	ADP
ftr-475	1477	22	the	the	DET
ftr-475	1477	23	"	"	PUNCT
ftr-475	1477	24	sale	sale	NOUN
ftr-475	1477	25	or	or	CCONJ
ftr-475	1477	26	other	other	ADJ
ftr-475	1477	27	196	196	NUM
ftr-475	1477	28	.	.	PUNCT
ftr-475	1478	1	the	the	DET
ftr-475	1478	2	loss	loss	NOUN
ftr-475	1478	3	would	would	AUX
ftr-475	1478	4	be	be	AUX
ftr-475	1478	5	evidenced	evidence	VERB
ftr-475	1478	6	by	by	ADP
ftr-475	1478	7	a	a	DET
ftr-475	1478	8	closed	closed	ADJ
ftr-475	1478	9	and	and	CCONJ
ftr-475	1478	10	completed	complete	VERB
ftr-475	1478	11	transaction	transaction	NOUN
ftr-475	1478	12	that	that	PRON
ftr-475	1478	13	is	be	AUX
ftr-475	1478	14	fixed	fix	VERB
ftr-475	1478	15	by	by	ADP
ftr-475	1478	16	an	an	DET
ftr-475	1478	17	identifiable	identifiable	ADJ
ftr-475	1478	18	event	event	NOUN
ftr-475	1478	19	,	,	PUNCT
ftr-475	1478	20	as	as	SCONJ
ftr-475	1478	21	required	require	VERB
ftr-475	1478	22	in	in	ADP
ftr-475	1478	23	the	the	DET
ftr-475	1478	24	regulations	regulation	NOUN
ftr-475	1478	25	.	.	PUNCT
ftr-475	1479	1	rcgs	rcgs	NOUN
ftr-475	1479	2	.	.	PUNCT
ftr-475	1480	1	§	§	PROPN
ftr-475	1480	2	1.165	1.165	NUM
ftr-475	1480	3	-	-	SYM
ftr-475	1480	4	1(b	1(b	NUM
ftr-475	1480	5	)	)	PUNCT
ftr-475	1480	6	;	;	PUNCT
ftr-475	1480	7	cf	cf	X
ftr-475	1480	8	.	.	PUNCT
ftr-475	1481	1	birckhead	birckhead	PROPN
ftr-475	1481	2	v.	v.	PROPN
ftr-475	1481	3	commissioner	commissioner	NOUN
ftr-475	1481	4	,	,	PUNCT
ftr-475	1481	5	33	33	NUM
ftr-475	1481	6	b.t.a	b.t.a	NOUN
ftr-475	1481	7	.	.	NOUN
ftr-475	1482	1	466	466	NUM
ftr-475	1482	2	(	(	PUNCT
ftr-475	1482	3	1935	1935	NUM
ftr-475	1482	4	)	)	PUNCT
ftr-475	1482	5	(	(	PUNCT
ftr-475	1482	6	taxpayer	taxpayer	NOUN
ftr-475	1482	7	suffered	suffer	VERB
ftr-475	1482	8	a	a	DET
ftr-475	1482	9	loss	loss	NOUN
ftr-475	1482	10	upon	upon	SCONJ
ftr-475	1482	11	dissolution	dissolution	NOUN
ftr-475	1482	12	of	of	ADP
ftr-475	1482	13	syndicate	syndicate	NOUN
ftr-475	1482	14	stock	stock	NOUN
ftr-475	1482	15	pool	pool	NOUN
ftr-475	1482	16	)	)	PUNCT
ftr-475	1482	17	.	.	PUNCT
ftr-475	1483	1	the	the	DET
ftr-475	1483	2	loss	loss	NOUN
ftr-475	1483	3	would	would	AUX
ftr-475	1483	4	not	not	PART
ftr-475	1483	5	be	be	AUX
ftr-475	1483	6	deductible	deductible	ADJ
ftr-475	1483	7	under	under	ADP
ftr-475	1483	8	§	§	PROPN
ftr-475	1483	9	165(g	165(g	NUM
ftr-475	1483	10	)	)	PUNCT
ftr-475	1483	11	as	as	ADP
ftr-475	1483	12	a	a	DET
ftr-475	1483	13	loss	loss	NOUN
ftr-475	1483	14	upon	upon	SCONJ
ftr-475	1483	15	the	the	DET
ftr-475	1483	16	worthlessness	worthlessness	NOUN
ftr-475	1483	17	of	of	ADP
ftr-475	1483	18	a	a	DET
ftr-475	1483	19	security	security	NOUN
ftr-475	1483	20	,	,	PUNCT
ftr-475	1483	21	since	since	SCONJ
ftr-475	1483	22	a	a	DET
ftr-475	1483	23	reic	reic	ADJ
ftr-475	1483	24	residual	residual	ADJ
ftr-475	1483	25	interest	interest	NOUN
ftr-475	1483	26	does	do	AUX
ftr-475	1483	27	not	not	PART
ftr-475	1483	28	fit	fit	VERB
ftr-475	1483	29	within	within	ADP
ftr-475	1483	30	the	the	DET
ftr-475	1483	31	definition	definition	NOUN
ftr-475	1483	32	of	of	ADP
ftr-475	1483	33	a	a	DET
ftr-475	1483	34	security	security	NOUN
ftr-475	1483	35	in	in	ADP
ftr-475	1483	36	§	§	PROPN
ftr-475	1483	37	165(g)(2	165(g)(2	NUM
ftr-475	1483	38	)	)	PUNCT
ftr-475	1483	39	(	(	PUNCT
ftr-475	1483	40	applying	apply	VERB
ftr-475	1483	41	only	only	ADV
ftr-475	1483	42	to	to	ADP
ftr-475	1483	43	securities	security	NOUN
ftr-475	1483	44	of	of	ADP
ftr-475	1483	45	corporate	corporate	ADJ
ftr-475	1483	46	issuers	issuer	NOUN
ftr-475	1483	47	)	)	PUNCT
ftr-475	1483	48	.	.	PUNCT
ftr-475	1484	1	as	as	ADP
ftr-475	1484	2	a	a	DET
ftr-475	1484	3	result	result	NOUN
ftr-475	1484	4	,	,	PUNCT
ftr-475	1484	5	the	the	DET
ftr-475	1484	6	loss	loss	NOUN
ftr-475	1484	7	would	would	AUX
ftr-475	1484	8	not	not	PART
ftr-475	1484	9	be	be	AUX
ftr-475	1484	10	subject	subject	ADJ
ftr-475	1484	11	to	to	ADP
ftr-475	1484	12	the	the	DET
ftr-475	1484	13	rule	rule	NOUN
ftr-475	1484	14	in	in	ADP
ftr-475	1484	15	§	§	PROPN
ftr-475	1484	16	16	16	NUM
ftr-475	1484	17	5(g)(1	5(g)(1	NUM
ftr-475	1484	18	)	)	PUNCT
ftr-475	1484	19	treating	treat	VERB
ftr-475	1484	20	a	a	DET
ftr-475	1484	21	worthless	worthless	ADJ
ftr-475	1484	22	stock	stock	NOUN
ftr-475	1484	23	loss	loss	NOUN
ftr-475	1484	24	as	as	ADP
ftr-475	1484	25	resulting	result	VERB
ftr-475	1484	26	from	from	ADP
ftr-475	1484	27	the	the	DET
ftr-475	1484	28	sale	sale	NOUN
ftr-475	1484	29	or	or	CCONJ
ftr-475	1484	30	exchange	exchange	NOUN
ftr-475	1484	31	of	of	ADP
ftr-475	1484	32	a	a	DET
ftr-475	1484	33	capital	capital	NOUN
ftr-475	1484	34	asset	asset	NOUN
ftr-475	1484	35	.	.	PUNCT
ftr-475	1485	1	197	197	NUM
ftr-475	1485	2	.	.	PUNCT
ftr-475	1486	1	if	if	SCONJ
ftr-475	1486	2	the	the	DET
ftr-475	1486	3	termination	termination	NOUN
ftr-475	1486	4	of	of	ADP
ftr-475	1486	5	the	the	DET
ftr-475	1486	6	residual	residual	ADJ
ftr-475	1486	7	interest	interest	NOUN
ftr-475	1486	8	is	be	AUX
ftr-475	1486	9	analogized	analogize	VERB
ftr-475	1486	10	to	to	ADP
ftr-475	1486	11	the	the	DET
ftr-475	1486	12	discharge	discharge	NOUN
ftr-475	1486	13	of	of	ADP
ftr-475	1486	14	a	a	DET
ftr-475	1486	15	debt	debt	NOUN
ftr-475	1486	16	instrument	instrument	NOUN
ftr-475	1486	17	or	or	CCONJ
ftr-475	1486	18	the	the	DET
ftr-475	1486	19	termination	termination	NOUN
ftr-475	1486	20	of	of	ADP
ftr-475	1486	21	contract	contract	NOUN
ftr-475	1486	22	rights	right	NOUN
ftr-475	1486	23	,	,	PUNCT
ftr-475	1486	24	no	no	DET
ftr-475	1486	25	sale	sale	NOUN
ftr-475	1486	26	or	or	CCONJ
ftr-475	1486	27	exchange	exchange	NOUN
ftr-475	1486	28	occurs	occur	VERB
ftr-475	1486	29	for	for	ADP
ftr-475	1486	30	purposes	purpose	NOUN
ftr-475	1486	31	of	of	ADP
ftr-475	1486	32	§	§	PROPN
ftr-475	1486	33	1221	1221	NUM
ftr-475	1486	34	.	.	PUNCT
ftr-475	1487	1	see	see	VERB
ftr-475	1487	2	,	,	PUNCT
ftr-475	1487	3	e.g.	e.g.	ADV
ftr-475	1487	4	,	,	PUNCT
ftr-475	1487	5	fairbanks	fairbanks	PROPN
ftr-475	1487	6	v.	v.	ADP
ftr-475	1487	7	united	united	PROPN
ftr-475	1487	8	states	states	PROPN
ftr-475	1487	9	,	,	PUNCT
ftr-475	1487	10	306	306	NUM
ftr-475	1487	11	u.s	u.s	PROPN
ftr-475	1487	12	.	.	PROPN
ftr-475	1487	13	436	436	NUM
ftr-475	1487	14	(	(	PUNCT
ftr-475	1487	15	1939	1939	NUM
ftr-475	1487	16	)	)	PUNCT
ftr-475	1487	17	(	(	PUNCT
ftr-475	1487	18	holding	hold	VERB
ftr-475	1487	19	that	that	SCONJ
ftr-475	1487	20	the	the	DET
ftr-475	1487	21	redemption	redemption	NOUN
ftr-475	1487	22	of	of	ADP
ftr-475	1487	23	a	a	DET
ftr-475	1487	24	corporate	corporate	ADJ
ftr-475	1487	25	bond	bond	NOUN
ftr-475	1487	26	is	be	AUX
ftr-475	1487	27	not	not	PART
ftr-475	1487	28	a	a	DET
ftr-475	1487	29	sale	sale	NOUN
ftr-475	1487	30	or	or	CCONJ
ftr-475	1487	31	exchange	exchange	NOUN
ftr-475	1487	32	;	;	PUNCT
ftr-475	1487	33	superseded	supersede	VERB
ftr-475	1487	34	in	in	ADP
ftr-475	1487	35	part	part	NOUN
ftr-475	1487	36	by	by	ADP
ftr-475	1487	37	§	§	PROPN
ftr-475	1487	38	1271(a	1271(a	NUM
ftr-475	1487	39	)	)	PUNCT
ftr-475	1487	40	)	)	PUNCT
ftr-475	1487	41	;	;	PUNCT
ftr-475	1487	42	riddell	riddell	PROPN
ftr-475	1487	43	v.	v.	ADP
ftr-475	1487	44	scales	scale	NOUN
ftr-475	1487	45	,	,	PUNCT
ftr-475	1487	46	406	406	NUM
ftr-475	1487	47	f.2d	f.2d	NOUN
ftr-475	1487	48	210	210	NUM
ftr-475	1487	49	(	(	PUNCT
ftr-475	1487	50	9th	9th	ADJ
ftr-475	1487	51	cir	cir	NOUN
ftr-475	1487	52	.	.	PROPN
ftr-475	1487	53	1969	1969	NUM
ftr-475	1487	54	)	)	PUNCT
ftr-475	1487	55	(	(	PUNCT
ftr-475	1487	56	same	same	ADJ
ftr-475	1487	57	)	)	PUNCT
ftr-475	1487	58	;	;	PUNCT
ftr-475	1487	59	rev	rev	PROPN
ftr-475	1487	60	.	.	PROPN
ftr-475	1488	1	rul	rul	NOUN
ftr-475	1488	2	.	.	PUNCT
ftr-475	1489	1	75	75	NUM
ftr-475	1489	2	-	-	SYM
ftr-475	1489	3	527	527	NUM
ftr-475	1489	4	,	,	PUNCT
ftr-475	1489	5	1975	1975	NUM
ftr-475	1489	6	-	-	SYM
ftr-475	1489	7	2	2	NUM
ftr-475	1489	8	c.b	c.b	PROPN
ftr-475	1489	9	.	.	PROPN
ftr-475	1489	10	30	30	NUM
ftr-475	1489	11	(	(	PUNCT
ftr-475	1489	12	holding	hold	VERB
ftr-475	1489	13	that	that	SCONJ
ftr-475	1489	14	the	the	DET
ftr-475	1489	15	cancellation	cancellation	NOUN
ftr-475	1489	16	or	or	CCONJ
ftr-475	1489	17	release	release	NOUN
ftr-475	1489	18	of	of	ADP
ftr-475	1489	19	a	a	DET
ftr-475	1489	20	contract	contract	NOUN
ftr-475	1489	21	right	right	NOUN
ftr-475	1489	22	does	do	AUX
ftr-475	1489	23	not	not	PART
ftr-475	1489	24	result	result	VERB
ftr-475	1489	25	in	in	ADP
ftr-475	1489	26	a	a	DET
ftr-475	1489	27	sale	sale	NOUN
ftr-475	1489	28	or	or	CCONJ
ftr-475	1489	29	exchange	exchange	NOUN
ftr-475	1489	30	)	)	PUNCT
ftr-475	1489	31	.	.	PUNCT
ftr-475	1490	1	see	see	VERB
ftr-475	1490	2	generally	generally	ADV
ftr-475	1490	3	kleinbard	kleinbard	PROPN
ftr-475	1490	4	&	&	CCONJ
ftr-475	1490	5	greenberg	greenberg	PROPN
ftr-475	1490	6	,	,	PUNCT
ftr-475	1490	7	supra	supra	PROPN
ftr-475	1490	8	note	note	NOUN
ftr-475	1490	9	185	185	NUM
ftr-475	1490	10	,	,	PUNCT
ftr-475	1490	11	at	at	ADP
ftr-475	1490	12	393	393	NUM
ftr-475	1490	13	.	.	PUNCT
ftr-475	1491	1	436	436	NUM
ftr-475	1491	2	-	-	SYM
ftr-475	1491	3	37	37	NUM
ftr-475	1491	4	(	(	PUNCT
ftr-475	1491	5	discussing	discuss	VERB
ftr-475	1491	6	the	the	DET
ftr-475	1491	7	so	so	ADV
ftr-475	1491	8	-	-	PUNCT
ftr-475	1491	9	called	call	VERB
ftr-475	1491	10	extinguishment	extinguishment	NOUN
ftr-475	1491	11	doctrine	doctrine	NOUN
ftr-475	1491	12	)	)	PUNCT
ftr-475	1491	13	.	.	PUNCT
ftr-475	1492	1	the	the	DET
ftr-475	1492	2	termination	termination	NOUN
ftr-475	1492	3	should	should	AUX
ftr-475	1492	4	not	not	PART
ftr-475	1492	5	be	be	AUX
ftr-475	1492	6	subject	subject	ADJ
ftr-475	1492	7	to	to	ADP
ftr-475	1492	8	§	§	PROPN
ftr-475	1492	9	1234a	1234a	NUM
ftr-475	1492	10	,	,	PUNCT
ftr-475	1492	11	since	since	SCONJ
ftr-475	1492	12	it	it	PRON
ftr-475	1492	13	is	be	AUX
ftr-475	1492	14	difficult	difficult	ADJ
ftr-475	1492	15	to	to	PART
ftr-475	1492	16	view	view	VERB
ftr-475	1492	17	a	a	DET
ftr-475	1492	18	residual	residual	ADJ
ftr-475	1492	19	interest	interest	NOUN
ftr-475	1492	20	as	as	ADP
ftr-475	1492	21	a	a	DET
ftr-475	1492	22	"	"	PUNCT
ftr-475	1492	23	right	right	NOUN
ftr-475	1492	24	or	or	CCONJ
ftr-475	1492	25	obligation	obligation	NOUN
ftr-475	1492	26	with	with	ADP
ftr-475	1492	27	respect	respect	NOUN
ftr-475	1492	28	to	to	ADP
ftr-475	1492	29	personal	personal	ADJ
ftr-475	1492	30	property	property	NOUN
ftr-475	1492	31	.	.	PUNCT
ftr-475	1492	32	"	"	PUNCT
ftr-475	1493	1	the	the	DET
ftr-475	1493	2	remic	remic	PROPN
ftr-475	1493	3	termination	termination	NOUN
ftr-475	1493	4	alternatively	alternatively	ADV
ftr-475	1493	5	may	may	AUX
ftr-475	1493	6	be	be	AUX
ftr-475	1493	7	analogized	analogize	VERB
ftr-475	1493	8	to	to	ADP
ftr-475	1493	9	a	a	DET
ftr-475	1493	10	corporate	corporate	ADJ
ftr-475	1493	11	liquidation	liquidation	NOUN
ftr-475	1493	12	.	.	PUNCT
ftr-475	1494	1	but	but	CCONJ
ftr-475	1494	2	the	the	DET
ftr-475	1494	3	absence	absence	NOUN
ftr-475	1494	4	of	of	ADP
ftr-475	1494	5	any	any	DET
ftr-475	1494	6	provision	provision	NOUN
ftr-475	1494	7	in	in	ADP
ftr-475	1494	8	the	the	DET
ftr-475	1494	9	remic	remic	NOUN
ftr-475	1494	10	rules	rule	NOUN
ftr-475	1494	11	corresponding	correspond	VERB
ftr-475	1494	12	to	to	ADP
ftr-475	1494	13	§	§	PROPN
ftr-475	1494	14	331(a	331(a	PROPN
ftr-475	1494	15	)	)	PUNCT
ftr-475	1494	16	(	(	PUNCT
ftr-475	1494	17	treating	treat	VERB
ftr-475	1494	18	property	property	NOUN
ftr-475	1494	19	received	receive	VERB
ftr-475	1494	20	upon	upon	SCONJ
ftr-475	1494	21	a	a	DET
ftr-475	1494	22	corporate	corporate	ADJ
ftr-475	1494	23	liquidation	liquidation	NOUN
ftr-475	1494	24	as	as	ADP
ftr-475	1494	25	full	full	ADJ
ftr-475	1494	26	payment	payment	NOUN
ftr-475	1494	27	in	in	ADP
ftr-475	1494	28	exchange	exchange	NOUN
ftr-475	1494	29	for	for	ADP
ftr-475	1494	30	stock	stock	NOUN
ftr-475	1494	31	)	)	PUNCT
ftr-475	1494	32	would	would	AUX
ftr-475	1494	33	suggest	suggest	VERB
ftr-475	1494	34	that	that	SCONJ
ftr-475	1494	35	no	no	DET
ftr-475	1494	36	sale	sale	NOUN
ftr-475	1494	37	or	or	CCONJ
ftr-475	1494	38	exchange	exchange	NOUN
ftr-475	1494	39	occurs	occur	VERB
ftr-475	1494	40	.	.	PUNCT
ftr-475	1495	1	further	far	ADV
ftr-475	1495	2	,	,	PUNCT
ftr-475	1495	3	if	if	SCONJ
ftr-475	1495	4	,	,	PUNCT
ftr-475	1495	5	as	as	SCONJ
ftr-475	1495	6	will	will	AUX
ftr-475	1495	7	often	often	ADV
ftr-475	1495	8	be	be	AUX
ftr-475	1495	9	likely	likely	ADJ
ftr-475	1495	10	,	,	PUNCT
ftr-475	1495	11	the	the	DET
ftr-475	1495	12	residual	residual	ADJ
ftr-475	1495	13	holder	holder	NOUN
ftr-475	1495	14	receives	receive	VERB
ftr-475	1495	15	no	no	DET
ftr-475	1495	16	cash	cash	NOUN
ftr-475	1495	17	or	or	CCONJ
ftr-475	1495	18	property	property	NOUN
ftr-475	1495	19	from	from	ADP
ftr-475	1495	20	the	the	DET
ftr-475	1495	21	remic	remic	NOUN
ftr-475	1495	22	upon	upon	SCONJ
ftr-475	1495	23	termination	termination	NOUN
ftr-475	1495	24	,	,	PUNCT
ftr-475	1495	25	then	then	ADV
ftr-475	1495	26	the	the	DET
ftr-475	1495	27	corporate	corporate	ADJ
ftr-475	1495	28	liquidation	liquidation	NOUN
ftr-475	1495	29	analogy	analogy	NOUN
ftr-475	1495	30	would	would	AUX
ftr-475	1495	31	in	in	ADP
ftr-475	1495	32	fact	fact	NOUN
ftr-475	1495	33	support	support	VERB
ftr-475	1495	34	the	the	DET
ftr-475	1495	35	conclusion	conclusion	NOUN
ftr-475	1495	36	that	that	SCONJ
ftr-475	1495	37	there	there	PRON
ftr-475	1495	38	is	be	VERB
ftr-475	1495	39	no	no	DET
ftr-475	1495	40	sale	sale	NOUN
ftr-475	1495	41	or	or	CCONJ
ftr-475	1495	42	exchange	exchange	NOUN
ftr-475	1495	43	.	.	PUNCT
ftr-475	1496	1	see	see	VERB
ftr-475	1496	2	,	,	PUNCT
ftr-475	1496	3	e.g	e.g	PROPN
ftr-475	1496	4	..	..	PROPN
ftr-475	1496	5	commissioner	commissioner	NOUN
ftr-475	1496	6	v.	v.	PROPN
ftr-475	1496	7	johnson	johnson	PROPN
ftr-475	1496	8	,	,	PUNCT
ftr-475	1496	9	131	131	NUM
ftr-475	1496	10	f.2d	f.2d	NOUN
ftr-475	1496	11	709	709	NUM
ftr-475	1496	12	(	(	PUNCT
ftr-475	1496	13	6th	6th	ADJ
ftr-475	1496	14	cir	cir	NOUN
ftr-475	1496	15	.	.	PROPN
ftr-475	1496	16	1942	1942	NUM
ftr-475	1496	17	)	)	PUNCT
ftr-475	1496	18	(	(	PUNCT
ftr-475	1496	19	a	a	DET
ftr-475	1496	20	pre-§	pre-§	NOUN
ftr-475	1496	21	165(g)(1	165(g)(1	NUM
ftr-475	1496	22	)	)	PUNCT
ftr-475	1496	23	case	case	NOUN
ftr-475	1496	24	holding	hold	VERB
ftr-475	1496	25	that	that	SCONJ
ftr-475	1496	26	no	no	DET
ftr-475	1496	27	sale	sale	NOUN
ftr-475	1496	28	or	or	CCONJ
ftr-475	1496	29	exchange	exchange	NOUN
ftr-475	1496	30	occurs	occur	VERB
ftr-475	1496	31	when	when	SCONJ
ftr-475	1496	32	shareholders	shareholder	NOUN
ftr-475	1496	33	received	receive	VERB
ftr-475	1496	34	nothing	nothing	PRON
ftr-475	1496	35	)	)	PUNCT
ftr-475	1496	36	.	.	PUNCT
ftr-475	1497	1	rather	rather	ADV
ftr-475	1497	2	,	,	PUNCT
ftr-475	1497	3	the	the	DET
ftr-475	1497	4	stockholder	stockholder	NOUN
ftr-475	1497	5	has	have	VERB
ftr-475	1497	6	a	a	DET
ftr-475	1497	7	loss	loss	NOUN
ftr-475	1497	8	deductible	deductible	ADJ
ftr-475	1497	9	under	under	ADP
ftr-475	1497	10	§	§	PROPN
ftr-475	1497	11	165	165	NUM
ftr-475	1497	12	.	.	NOUN
ftr-475	1497	13	198	198	NUM
ftr-475	1497	14	.	.	PUNCT
ftr-475	1498	1	see	see	VERB
ftr-475	1498	2	irc	irc	PROPN
ftr-475	1498	3	§	§	PROPN
ftr-475	1498	4	62(a)(3	62(a)(3	NOUN
ftr-475	1498	5	)	)	PUNCT
ftr-475	1498	6	;	;	PUNCT
ftr-475	1498	7	temp	temp	NOUN
ftr-475	1498	8	.	.	PUNCT
ftr-475	1499	1	regs	regs	PROPN
ftr-475	1499	2	.	.	PUNCT
ftr-475	1500	1	§	§	PROPN
ftr-475	1500	2	1.62	1.62	NUM
ftr-475	1500	3	-	-	SYM
ftr-475	1500	4	1(c)(1	1(c)(1	NUM
ftr-475	1500	5	)	)	PUNCT
ftr-475	1500	6	.	.	PUNCT
ftr-475	1501	1	(	(	PUNCT
ftr-475	1501	2	4	4	X
ftr-475	1501	3	)	)	PUNCT
ftr-475	1501	4	(	(	PUNCT
ftr-475	1501	5	allowing	allow	VERB
ftr-475	1501	6	an	an	DET
ftr-475	1501	7	above	above	ADP
ftr-475	1501	8	-	-	PUNCT
ftr-475	1501	9	theline	theline	NOUN
ftr-475	1501	10	deduction	deduction	NOUN
ftr-475	1501	11	only	only	ADV
ftr-475	1501	12	for	for	ADP
ftr-475	1501	13	losses	loss	NOUN
ftr-475	1501	14	on	on	ADP
ftr-475	1501	15	sales	sale	NOUN
ftr-475	1501	16	or	or	CCONJ
ftr-475	1501	17	exchanges	exchange	NOUN
ftr-475	1501	18	of	of	ADP
ftr-475	1501	19	property	property	NOUN
ftr-475	1501	20	)	)	PUNCT
ftr-475	1501	21	.	.	PUNCT
ftr-475	1502	1	taxpayers	taxpayer	NOUN
ftr-475	1502	2	,	,	PUNCT
ftr-475	1502	3	of	of	ADP
ftr-475	1502	4	course	course	NOUN
ftr-475	1502	5	,	,	PUNCT
ftr-475	1502	6	can	can	AUX
ftr-475	1502	7	still	still	ADV
ftr-475	1502	8	claim	claim	VERB
ftr-475	1502	9	an	an	DET
ftr-475	1502	10	itemized	itemize	VERB
ftr-475	1502	11	deduction	deduction	NOUN
ftr-475	1502	12	for	for	ADP
ftr-475	1502	13	such	such	ADJ
ftr-475	1502	14	losses	loss	NOUN
ftr-475	1502	15	.	.	PUNCT
ftr-475	1503	1	1994	1994	NUM
ftr-475	1503	2	]	]	PUNCT
ftr-475	1503	3	florida	florida	PROPN
ftr-475	1503	4	tax	tax	PROPN
ftr-475	1503	5	review	review	NOUN
ftr-475	1503	6	disposition	disposition	NOUN
ftr-475	1503	7	"	"	PUNCT
ftr-475	1503	8	of	of	ADP
ftr-475	1503	9	a	a	DET
ftr-475	1503	10	stock	stock	NOUN
ftr-475	1503	11	or	or	CCONJ
ftr-475	1503	12	security	security	NOUN
ftr-475	1503	13	will	will	AUX
ftr-475	1503	14	not	not	PART
ftr-475	1503	15	be	be	AUX
ftr-475	1503	16	deductible	deductible	ADJ
ftr-475	1503	17	if	if	SCONJ
ftr-475	1503	18	the	the	DET
ftr-475	1503	19	taxpayer	taxpayer	NOUN
ftr-475	1503	20	acquires	acquire	VERB
ftr-475	1503	21	substantially	substantially	ADV
ftr-475	1503	22	similar	similar	ADJ
ftr-475	1503	23	stock	stock	NOUN
ftr-475	1503	24	or	or	CCONJ
ftr-475	1503	25	securities	security	NOUN
ftr-475	1503	26	within	within	ADP
ftr-475	1503	27	a	a	DET
ftr-475	1503	28	period	period	NOUN
ftr-475	1503	29	beginning	begin	VERB
ftr-475	1503	30	30	30	NUM
ftr-475	1503	31	days	day	NOUN
ftr-475	1503	32	before	before	ADV
ftr-475	1503	33	and	and	CCONJ
ftr-475	1503	34	ending	end	VERB
ftr-475	1503	35	30	30	NUM
ftr-475	1503	36	days	day	NOUN
ftr-475	1503	37	after	after	ADP
ftr-475	1503	38	the	the	DET
ftr-475	1503	39	date	date	NOUN
ftr-475	1503	40	of	of	ADP
ftr-475	1503	41	disposition	disposition	NOUN
ftr-475	1503	42	.	.	PUNCT
ftr-475	1504	1	in	in	ADP
ftr-475	1504	2	applying	apply	VERB
ftr-475	1504	3	section	section	NOUN
ftr-475	1504	4	1091	1091	NUM
ftr-475	1504	5	in	in	ADP
ftr-475	1504	6	the	the	DET
ftr-475	1504	7	case	case	NOUN
ftr-475	1504	8	of	of	ADP
ftr-475	1504	9	residual	residual	ADJ
ftr-475	1504	10	interests	interest	NOUN
ftr-475	1504	11	,	,	PUNCT
ftr-475	1504	12	section	section	NOUN
ftr-475	1504	13	860f(d	860f(d	NUM
ftr-475	1504	14	)	)	PUNCT
ftr-475	1504	15	provides	provide	VERB
ftr-475	1504	16	three	three	NUM
ftr-475	1504	17	special	special	ADJ
ftr-475	1504	18	rules	rule	NOUN
ftr-475	1504	19	.	.	PUNCT
ftr-475	1505	1	first	first	ADV
ftr-475	1505	2	,	,	PUNCT
ftr-475	1505	3	a	a	DET
ftr-475	1505	4	residual	residual	ADJ
ftr-475	1505	5	interest	interest	NOUN
ftr-475	1505	6	is	be	AUX
ftr-475	1505	7	treated	treat	VERB
ftr-475	1505	8	as	as	ADP
ftr-475	1505	9	a	a	DET
ftr-475	1505	10	security	security	NOUN
ftr-475	1505	11	.	.	PUNCT
ftr-475	1506	1	second	second	ADJ
ftr-475	1506	2	,	,	PUNCT
ftr-475	1506	3	the	the	DET
ftr-475	1506	4	prohibited	prohibit	VERB
ftr-475	1506	5	period	period	NOUN
ftr-475	1506	6	is	be	AUX
ftr-475	1506	7	extended	extend	VERB
ftr-475	1506	8	to	to	ADP
ftr-475	1506	9	a	a	DET
ftr-475	1506	10	period	period	NOUN
ftr-475	1506	11	beginning	begin	VERB
ftr-475	1506	12	six	six	NUM
ftr-475	1506	13	months	month	NOUN
ftr-475	1506	14	before	before	ADV
ftr-475	1506	15	and	and	CCONJ
ftr-475	1506	16	ending	end	VERB
ftr-475	1506	17	six	six	NUM
ftr-475	1506	18	months	month	NOUN
ftr-475	1506	19	after	after	ADP
ftr-475	1506	20	the	the	DET
ftr-475	1506	21	date	date	NOUN
ftr-475	1506	22	of	of	ADP
ftr-475	1506	23	disposition	disposition	NOUN
ftr-475	1506	24	.	.	PUNCT
ftr-475	1507	1	third	third	ADJ
ftr-475	1507	2	,	,	PUNCT
ftr-475	1507	3	any	any	DET
ftr-475	1507	4	residual	residual	ADJ
ftr-475	1507	5	interest	interest	NOUN
ftr-475	1507	6	in	in	ADP
ftr-475	1507	7	any	any	DET
ftr-475	1507	8	remic	remic	NOUN
ftr-475	1507	9	and	and	CCONJ
ftr-475	1507	10	any	any	DET
ftr-475	1507	11	interest	interest	NOUN
ftr-475	1507	12	in	in	ADP
ftr-475	1507	13	a	a	DET
ftr-475	1507	14	"	"	PUNCT
ftr-475	1507	15	taxable	taxable	ADJ
ftr-475	1507	16	mortgage	mortgage	NOUN
ftr-475	1507	17	pool	pool	NOUN
ftr-475	1507	18	"	"	PUNCT
ftr-475	1507	19	'	'	PUNCT
ftr-475	1507	20	"	"	PUNCT
ftr-475	1507	21	is	be	AUX
ftr-475	1507	22	treated	treat	VERB
ftr-475	1507	23	as	as	ADP
ftr-475	1507	24	a	a	DET
ftr-475	1507	25	substantially	substantially	ADV
ftr-475	1507	26	similar	similar	ADJ
ftr-475	1507	27	stock	stock	NOUN
ftr-475	1507	28	or	or	CCONJ
ftr-475	1507	29	security	security	NOUN
ftr-475	1507	30	,	,	PUNCT
ftr-475	1507	31	except	except	SCONJ
ftr-475	1507	32	as	as	SCONJ
ftr-475	1507	33	provided	provide	VERB
ftr-475	1507	34	in	in	ADP
ftr-475	1507	35	regulations	regulation	NOUN
ftr-475	1507	36	.	.	PUNCT
ftr-475	1508	1	to	to	ADP
ftr-475	1508	2	date	date	NOUN
ftr-475	1508	3	,	,	PUNCT
ftr-475	1508	4	no	no	DET
ftr-475	1508	5	regulations	regulation	NOUN
ftr-475	1508	6	have	have	AUX
ftr-475	1508	7	been	be	AUX
ftr-475	1508	8	issued	issue	VERB
ftr-475	1508	9	under	under	ADP
ftr-475	1508	10	section	section	NOUN
ftr-475	1508	11	860f(d	860f(d	NUM
ftr-475	1508	12	)	)	PUNCT
ftr-475	1508	13	.	.	PUNCT
ftr-475	1509	1	in	in	ADP
ftr-475	1509	2	general	general	ADJ
ftr-475	1509	3	,	,	PUNCT
ftr-475	1509	4	the	the	DET
ftr-475	1509	5	application	application	NOUN
ftr-475	1509	6	of	of	ADP
ftr-475	1509	7	the	the	DET
ftr-475	1509	8	wash	wash	NOUN
ftr-475	1509	9	sale	sale	NOUN
ftr-475	1509	10	rules	rule	NOUN
ftr-475	1509	11	is	be	AUX
ftr-475	1509	12	relatively	relatively	ADV
ftr-475	1509	13	clearcut	clearcut	ADJ
ftr-475	1509	14	,	,	PUNCT
ftr-475	1509	15	but	but	CCONJ
ftr-475	1509	16	also	also	ADV
ftr-475	1509	17	harsh	harsh	ADJ
ftr-475	1509	18	.	.	PUNCT
ftr-475	1510	1	several	several	ADJ
ftr-475	1510	2	points	point	NOUN
ftr-475	1510	3	can	can	AUX
ftr-475	1510	4	be	be	AUX
ftr-475	1510	5	made	make	VERB
ftr-475	1510	6	.	.	PUNCT
ftr-475	1511	1	first	first	ADV
ftr-475	1511	2	,	,	PUNCT
ftr-475	1511	3	the	the	DET
ftr-475	1511	4	wash	wash	NOUN
ftr-475	1511	5	sale	sale	NOUN
ftr-475	1511	6	rules	rule	NOUN
ftr-475	1511	7	are	be	AUX
ftr-475	1511	8	triggered	trigger	VERB
ftr-475	1511	9	by	by	ADP
ftr-475	1511	10	losses	loss	NOUN
ftr-475	1511	11	on	on	ADP
ftr-475	1511	12	sales	sale	NOUN
ftr-475	1511	13	or	or	CCONJ
ftr-475	1511	14	"	"	PUNCT
ftr-475	1511	15	other	other	ADJ
ftr-475	1511	16	dispositions	disposition	NOUN
ftr-475	1511	17	,	,	PUNCT
ftr-475	1511	18	"	"	PUNCT
ftr-475	1511	19	a	a	DET
ftr-475	1511	20	term	term	NOUN
ftr-475	1511	21	that	that	PRON
ftr-475	1511	22	should	should	AUX
ftr-475	1511	23	be	be	AUX
ftr-475	1511	24	viewed	view	VERB
ftr-475	1511	25	as	as	ADP
ftr-475	1511	26	broader	broad	ADJ
ftr-475	1511	27	than	than	ADP
ftr-475	1511	28	a	a	DET
ftr-475	1511	29	sale	sale	NOUN
ftr-475	1511	30	or	or	CCONJ
ftr-475	1511	31	exchange	exchange	NOUN
ftr-475	1511	32	and	and	CCONJ
ftr-475	1511	33	likely	likely	ADV
ftr-475	1511	34	would	would	AUX
ftr-475	1511	35	include	include	VERB
ftr-475	1511	36	the	the	DET
ftr-475	1511	37	termination	termination	NOUN
ftr-475	1511	38	of	of	ADP
ftr-475	1511	39	a	a	DET
ftr-475	1511	40	remic	remic	ADJ
ftr-475	1511	41	residual	residual	ADJ
ftr-475	1511	42	interest	interest	NOUN
ftr-475	1511	43	.	.	PUNCT
ftr-475	1512	1	°	°	ADP
ftr-475	1512	2	0	0	NUM
ftr-475	1512	3	second	second	NOUN
ftr-475	1512	4	,	,	PUNCT
ftr-475	1512	5	the	the	DET
ftr-475	1512	6	regulations	regulation	NOUN
ftr-475	1512	7	under	under	ADP
ftr-475	1512	8	section	section	NOUN
ftr-475	1512	9	1091	1091	NUM
ftr-475	1512	10	clarify	clarify	VERB
ftr-475	1512	11	that	that	SCONJ
ftr-475	1512	12	a	a	DET
ftr-475	1512	13	taxpayer	taxpayer	NOUN
ftr-475	1512	14	is	be	AUX
ftr-475	1512	15	considered	consider	VERB
ftr-475	1512	16	to	to	PART
ftr-475	1512	17	"	"	PUNCT
ftr-475	1512	18	acquire	acquire	VERB
ftr-475	1512	19	"	"	PUNCT
ftr-475	1512	20	substantially	substantially	ADV
ftr-475	1512	21	similar	similar	ADJ
ftr-475	1512	22	stock	stock	NOUN
ftr-475	1512	23	or	or	CCONJ
ftr-475	1512	24	securities	security	NOUN
ftr-475	1512	25	only	only	ADV
ftr-475	1512	26	where	where	SCONJ
ftr-475	1512	27	the	the	DET
ftr-475	1512	28	stock	stock	NOUN
ftr-475	1512	29	or	or	CCONJ
ftr-475	1512	30	securities	security	NOUN
ftr-475	1512	31	are	be	AUX
ftr-475	1512	32	acquired	acquire	VERB
ftr-475	1512	33	by	by	ADP
ftr-475	1512	34	purchase	purchase	NOUN
ftr-475	1512	35	or	or	CCONJ
ftr-475	1512	36	by	by	ADP
ftr-475	1512	37	an	an	DET
ftr-475	1512	38	exchange	exchange	NOUN
ftr-475	1512	39	upon	upon	SCONJ
ftr-475	1512	40	which	which	PRON
ftr-475	1512	41	the	the	DET
ftr-475	1512	42	entire	entire	ADJ
ftr-475	1512	43	amount	amount	NOUN
ftr-475	1512	44	of	of	ADP
ftr-475	1512	45	gain	gain	NOUN
ftr-475	1512	46	or	or	CCONJ
ftr-475	1512	47	loss	loss	NOUN
ftr-475	1512	48	was	be	AUX
ftr-475	1512	49	recognized	recognize	VERB
ftr-475	1512	50	by	by	ADP
ftr-475	1512	51	law.20	law.20	PROPN
ftr-475	1512	52	'	'	PUNCT
ftr-475	1512	53	thus	thus	ADV
ftr-475	1512	54	,	,	PUNCT
ftr-475	1512	55	the	the	DET
ftr-475	1512	56	receipt	receipt	NOUN
ftr-475	1512	57	of	of	ADP
ftr-475	1512	58	a	a	DET
ftr-475	1512	59	residual	residual	ADJ
ftr-475	1512	60	interest	interest	NOUN
ftr-475	1512	61	by	by	ADP
ftr-475	1512	62	a	a	DET
ftr-475	1512	63	remic	remic	ADJ
ftr-475	1512	64	sponsor	sponsor	NOUN
ftr-475	1512	65	upon	upon	SCONJ
ftr-475	1512	66	the	the	DET
ftr-475	1512	67	formation	formation	NOUN
ftr-475	1512	68	of	of	ADP
ftr-475	1512	69	a	a	DET
ftr-475	1512	70	remic	remic	NOUN
ftr-475	1512	71	would	would	AUX
ftr-475	1512	72	not	not	PART
ftr-475	1512	73	be	be	AUX
ftr-475	1512	74	viewed	view	VERB
ftr-475	1512	75	as	as	ADP
ftr-475	1512	76	an	an	DET
ftr-475	1512	77	"	"	PUNCT
ftr-475	1512	78	acquisition	acquisition	NOUN
ftr-475	1512	79	"	"	PUNCT
ftr-475	1512	80	triggering	trigger	VERB
ftr-475	1512	81	the	the	DET
ftr-475	1512	82	wash	wash	NOUN
ftr-475	1512	83	sale	sale	NOUN
ftr-475	1512	84	rules.2	rules.2	NOUN
ftr-475	1512	85	2	2	NUM
ftr-475	1512	86	third	third	NOUN
ftr-475	1512	87	and	and	CCONJ
ftr-475	1512	88	finally	finally	ADV
ftr-475	1512	89	,	,	PUNCT
ftr-475	1512	90	the	the	DET
ftr-475	1512	91	wash	wash	NOUN
ftr-475	1512	92	sales	sale	NOUN
ftr-475	1512	93	are	be	AUX
ftr-475	1512	94	inapplicable	inapplicable	ADJ
ftr-475	1512	95	to	to	ADP
ftr-475	1512	96	taxpayers	taxpayer	NOUN
ftr-475	1512	97	that	that	PRON
ftr-475	1512	98	are	be	AUX
ftr-475	1512	99	dealers	dealer	NOUN
ftr-475	1512	100	if	if	SCONJ
ftr-475	1512	101	the	the	DET
ftr-475	1512	102	loss	loss	NOUN
ftr-475	1512	103	is	be	AUX
ftr-475	1512	104	incurred	incur	VERB
ftr-475	1512	105	in	in	ADP
ftr-475	1512	106	transaction	transaction	NOUN
ftr-475	1512	107	undertaken	undertake	VERB
ftr-475	1512	108	in	in	ADP
ftr-475	1512	109	the	the	DET
ftr-475	1512	110	ordinary	ordinary	ADJ
ftr-475	1512	111	course	course	NOUN
ftr-475	1512	112	of	of	ADP
ftr-475	1512	113	such	such	ADJ
ftr-475	1512	114	business	business	NOUN
ftr-475	1512	115	.	.	PUNCT
ftr-475	1513	1	v.	v.	ADP
ftr-475	1513	2	excess	excess	ADJ
ftr-475	1513	3	inclusions	inclusion	NOUN
ftr-475	1513	4	perhaps	perhaps	ADV
ftr-475	1513	5	the	the	DET
ftr-475	1513	6	most	most	ADV
ftr-475	1513	7	complicated	complicated	ADJ
ftr-475	1513	8	aspect	aspect	NOUN
ftr-475	1513	9	of	of	ADP
ftr-475	1513	10	the	the	DET
ftr-475	1513	11	remic	remic	PROPN
ftr-475	1513	12	tax	tax	NOUN
ftr-475	1513	13	rules	rule	NOUN
ftr-475	1513	14	is	be	AUX
ftr-475	1513	15	the	the	DET
ftr-475	1513	16	199	199	NUM
ftr-475	1513	17	.	.	PUNCT
ftr-475	1514	1	a	a	DET
ftr-475	1514	2	taxable	taxable	ADJ
ftr-475	1514	3	mortgage	mortgage	NOUN
ftr-475	1514	4	pool	pool	NOUN
ftr-475	1514	5	is	be	AUX
ftr-475	1514	6	defined	define	VERB
ftr-475	1514	7	in	in	ADP
ftr-475	1514	8	§	§	PROPN
ftr-475	1514	9	7701(i)(2)(a	7701(i)(2)(a	NUM
ftr-475	1514	10	)	)	PUNCT
ftr-475	1514	11	as	as	ADP
ftr-475	1514	12	any	any	DET
ftr-475	1514	13	non	non	ADJ
ftr-475	1514	14	-	-	ADJ
ftr-475	1514	15	remic	remic	ADJ
ftr-475	1514	16	entity	entity	NOUN
ftr-475	1514	17	if	if	SCONJ
ftr-475	1514	18	(	(	PUNCT
ftr-475	1514	19	i	i	NOUN
ftr-475	1514	20	)	)	PUNCT
ftr-475	1514	21	substantially	substantially	ADV
ftr-475	1514	22	all	all	PRON
ftr-475	1514	23	of	of	ADP
ftr-475	1514	24	the	the	DET
ftr-475	1514	25	assets	asset	NOUN
ftr-475	1514	26	of	of	ADP
ftr-475	1514	27	which	which	PRON
ftr-475	1514	28	are	be	AUX
ftr-475	1514	29	debt	debt	NOUN
ftr-475	1514	30	obligations	obligation	NOUN
ftr-475	1514	31	and	and	CCONJ
ftr-475	1514	32	more	more	ADJ
ftr-475	1514	33	than	than	ADP
ftr-475	1514	34	50	50	NUM
ftr-475	1514	35	%	%	NOUN
ftr-475	1514	36	of	of	ADP
ftr-475	1514	37	such	such	ADJ
ftr-475	1514	38	debt	debt	NOUN
ftr-475	1514	39	obligations	obligation	NOUN
ftr-475	1514	40	are	be	AUX
ftr-475	1514	41	mortgages	mortgage	NOUN
ftr-475	1514	42	,	,	PUNCT
ftr-475	1514	43	(	(	PUNCT
ftr-475	1514	44	ii	ii	NOUN
ftr-475	1514	45	)	)	PUNCT
ftr-475	1514	46	such	such	ADJ
ftr-475	1514	47	entity	entity	NOUN
ftr-475	1514	48	is	be	AUX
ftr-475	1514	49	the	the	DET
ftr-475	1514	50	obligor	obligor	NOUN
ftr-475	1514	51	under	under	ADP
ftr-475	1514	52	debt	debt	NOUN
ftr-475	1514	53	obligations	obligation	NOUN
ftr-475	1514	54	with	with	ADP
ftr-475	1514	55	two	two	NUM
ftr-475	1514	56	or	or	CCONJ
ftr-475	1514	57	more	more	ADJ
ftr-475	1514	58	maturities	maturity	NOUN
ftr-475	1514	59	,	,	PUNCT
ftr-475	1514	60	and	and	CCONJ
ftr-475	1514	61	(	(	PUNCT
ftr-475	1514	62	iii	iii	X
ftr-475	1514	63	)	)	PUNCT
ftr-475	1514	64	the	the	DET
ftr-475	1514	65	payments	payment	NOUN
ftr-475	1514	66	on	on	ADP
ftr-475	1514	67	such	such	ADJ
ftr-475	1514	68	debt	debt	NOUN
ftr-475	1514	69	obligations	obligation	NOUN
ftr-475	1514	70	bear	bear	VERB
ftr-475	1514	71	a	a	DET
ftr-475	1514	72	relationship	relationship	NOUN
ftr-475	1514	73	to	to	ADP
ftr-475	1514	74	payments	payment	NOUN
ftr-475	1514	75	on	on	ADP
ftr-475	1514	76	the	the	DET
ftr-475	1514	77	underlying	underlie	VERB
ftr-475	1514	78	debt	debt	NOUN
ftr-475	1514	79	obligations	obligation	NOUN
ftr-475	1514	80	held	hold	VERB
ftr-475	1514	81	by	by	ADP
ftr-475	1514	82	such	such	ADJ
ftr-475	1514	83	entity	entity	NOUN
ftr-475	1514	84	.	.	PUNCT
ftr-475	1515	1	the	the	DET
ftr-475	1515	2	purpose	purpose	NOUN
ftr-475	1515	3	of	of	ADP
ftr-475	1515	4	the	the	DET
ftr-475	1515	5	taxable	taxable	ADJ
ftr-475	1515	6	mortgage	mortgage	NOUN
ftr-475	1515	7	pool	pool	NOUN
ftr-475	1515	8	provisions	provision	NOUN
ftr-475	1515	9	is	be	AUX
ftr-475	1515	10	to	to	PART
ftr-475	1515	11	force	force	VERB
ftr-475	1515	12	multiple	multiple	ADJ
ftr-475	1515	13	class	class	NOUN
ftr-475	1515	14	securitizations	securitization	NOUN
ftr-475	1515	15	of	of	ADP
ftr-475	1515	16	mortgages	mortgage	NOUN
ftr-475	1515	17	to	to	PART
ftr-475	1515	18	utilize	utilize	VERB
ftr-475	1515	19	the	the	DET
ftr-475	1515	20	remic	remic	ADJ
ftr-475	1515	21	provisions	provision	NOUN
ftr-475	1515	22	.	.	PUNCT
ftr-475	1516	1	to	to	ADP
ftr-475	1516	2	this	this	DET
ftr-475	1516	3	end	end	NOUN
ftr-475	1516	4	,	,	PUNCT
ftr-475	1516	5	any	any	DET
ftr-475	1516	6	entity	entity	NOUN
ftr-475	1516	7	that	that	PRON
ftr-475	1516	8	becomes	become	VERB
ftr-475	1516	9	a	a	DET
ftr-475	1516	10	taxable	taxable	ADJ
ftr-475	1516	11	mortgage	mortgage	NOUN
ftr-475	1516	12	pool	pool	NOUN
ftr-475	1516	13	is	be	AUX
ftr-475	1516	14	subject	subject	ADJ
ftr-475	1516	15	to	to	ADP
ftr-475	1516	16	adverse	adverse	ADJ
ftr-475	1516	17	tax	tax	NOUN
ftr-475	1516	18	treatment	treatment	NOUN
ftr-475	1516	19	.	.	PUNCT
ftr-475	1517	1	200	200	NUM
ftr-475	1517	2	.	.	X
ftr-475	1518	1	cf	cf	NOUN
ftr-475	1518	2	.	.	PUNCT
ftr-475	1519	1	temp	temp	NOUN
ftr-475	1519	2	.	.	PUNCT
ftr-475	1520	1	regs	regs	PROPN
ftr-475	1520	2	.	.	PUNCT
ftr-475	1521	1	§	§	PROPN
ftr-475	1521	2	1.1092(b)-5(a	1.1092(b)-5(a	NUM
ftr-475	1521	3	)	)	PUNCT
ftr-475	1521	4	(	(	PUNCT
ftr-475	1521	5	'	'	PUNCT
ftr-475	1521	6	the	the	DET
ftr-475	1521	7	term	term	NOUN
ftr-475	1521	8	'	'	PUNCT
ftr-475	1521	9	disposing	dispose	VERB
ftr-475	1521	10	,	,	PUNCT
ftr-475	1521	11	'	'	PUNCT
ftr-475	1521	12	'	'	PUNCT
ftr-475	1521	13	disposes	dispose	VERB
ftr-475	1521	14	,	,	PUNCT
ftr-475	1521	15	'	'	PUNCT
ftr-475	1521	16	or	or	CCONJ
ftr-475	1521	17	'	'	PUNCT
ftr-475	1521	18	disposed	dispose	VERB
ftr-475	1521	19	'	'	PUNCT
ftr-475	1521	20	includes	include	VERB
ftr-475	1521	21	the	the	DET
ftr-475	1521	22	sale	sale	NOUN
ftr-475	1521	23	,	,	PUNCT
ftr-475	1521	24	exchange	exchange	NOUN
ftr-475	1521	25	,	,	PUNCT
ftr-475	1521	26	cancellation	cancellation	NOUN
ftr-475	1521	27	,	,	PUNCT
ftr-475	1521	28	lapse	lapse	NOUN
ftr-475	1521	29	,	,	PUNCT
ftr-475	1521	30	expiration	expiration	NOUN
ftr-475	1521	31	,	,	PUNCT
ftr-475	1521	32	or	or	CCONJ
ftr-475	1521	33	other	other	ADJ
ftr-475	1521	34	termination	termination	NOUN
ftr-475	1521	35	of	of	ADP
ftr-475	1521	36	a	a	DET
ftr-475	1521	37	right	right	NOUN
ftr-475	1521	38	or	or	CCONJ
ftr-475	1521	39	obligation	obligation	NOUN
ftr-475	1521	40	with	with	ADP
ftr-475	1521	41	respect	respect	NOUN
ftr-475	1521	42	to	to	ADP
ftr-475	1521	43	personal	personal	ADJ
ftr-475	1521	44	property	property	NOUN
ftr-475	1521	45	.	.	PUNCT
ftr-475	1522	1	"	"	PUNCT
ftr-475	1522	2	)	)	PUNCT
ftr-475	1522	3	.	.	PUNCT
ftr-475	1523	1	201	201	NUM
ftr-475	1523	2	.	.	PUNCT
ftr-475	1524	1	regs	regs	PROPN
ftr-475	1524	2	.	.	PUNCT
ftr-475	1525	1	§	§	PROPN
ftr-475	1525	2	1.1091	1.1091	NUM
ftr-475	1525	3	-	-	SYM
ftr-475	1525	4	1(f	1(f	NUM
ftr-475	1525	5	)	)	PUNCT
ftr-475	1525	6	.	.	PUNCT
ftr-475	1526	1	202	202	NUM
ftr-475	1526	2	.	.	PUNCT
ftr-475	1527	1	the	the	DET
ftr-475	1527	2	statute	statute	NOUN
ftr-475	1527	3	and	and	CCONJ
ftr-475	1527	4	regulations	regulation	NOUN
ftr-475	1527	5	are	be	AUX
ftr-475	1527	6	explicit	explicit	ADJ
ftr-475	1527	7	that	that	SCONJ
ftr-475	1527	8	the	the	DET
ftr-475	1527	9	sponsor	sponsor	NOUN
ftr-475	1527	10	does	do	AUX
ftr-475	1527	11	not	not	PART
ftr-475	1527	12	recognize	recognize	VERB
ftr-475	1527	13	gain	gain	NOUN
ftr-475	1527	14	or	or	CCONJ
ftr-475	1527	15	loss	loss	NOUN
ftr-475	1527	16	upon	upon	SCONJ
ftr-475	1527	17	the	the	DET
ftr-475	1527	18	exchange	exchange	NOUN
ftr-475	1527	19	.	.	PUNCT
ftr-475	1528	1	irc	irc	PROPN
ftr-475	1528	2	§	§	PROPN
ftr-475	1528	3	860f(b)(1)(a	860f(b)(1)(a	PROPN
ftr-475	1528	4	)	)	PUNCT
ftr-475	1528	5	;	;	PUNCT
ftr-475	1528	6	regs	reg	NOUN
ftr-475	1528	7	.	.	PUNCT
ftr-475	1529	1	§	§	PROPN
ftr-475	1529	2	1.860f-2(b)(2	1.860f-2(b)(2	NUM
ftr-475	1529	3	)	)	PUNCT
ftr-475	1529	4	.	.	PUNCT
ftr-475	1530	1	it	it	PRON
ftr-475	1530	2	is	be	AUX
ftr-475	1530	3	true	true	ADJ
ftr-475	1530	4	that	that	SCONJ
ftr-475	1530	5	the	the	DET
ftr-475	1530	6	sponsor	sponsor	NOUN
ftr-475	1530	7	may	may	AUX
ftr-475	1530	8	have	have	VERB
ftr-475	1530	9	to	to	PART
ftr-475	1530	10	accrue	accrue	VERB
ftr-475	1530	11	built	build	VERB
ftr-475	1530	12	-	-	PUNCT
ftr-475	1530	13	in	in	ADP
ftr-475	1530	14	gain	gain	NOUN
ftr-475	1530	15	or	or	CCONJ
ftr-475	1530	16	loss	loss	NOUN
ftr-475	1530	17	on	on	ADP
ftr-475	1530	18	a	a	DET
ftr-475	1530	19	retained	retain	VERB
ftr-475	1530	20	residual	residual	ADJ
ftr-475	1530	21	interest	interest	NOUN
ftr-475	1530	22	.	.	PUNCT
ftr-475	1531	1	irc	irc	PROPN
ftr-475	1531	2	§	§	PROPN
ftr-475	1531	3	860f2(b)(l)(c	860f2(b)(l)(c	NUM
ftr-475	1531	4	)	)	PUNCT
ftr-475	1531	5	,	,	PUNCT
ftr-475	1531	6	(	(	PUNCT
ftr-475	1531	7	d	d	NOUN
ftr-475	1531	8	)	)	PUNCT
ftr-475	1531	9	.	.	PUNCT
ftr-475	1532	1	this	this	PRON
ftr-475	1532	2	does	do	AUX
ftr-475	1532	3	not	not	PART
ftr-475	1532	4	change	change	VERB
ftr-475	1532	5	the	the	DET
ftr-475	1532	6	fact	fact	NOUN
ftr-475	1532	7	that	that	SCONJ
ftr-475	1532	8	the	the	DET
ftr-475	1532	9	sponsor	sponsor	NOUN
ftr-475	1532	10	does	do	AUX
ftr-475	1532	11	not	not	PART
ftr-475	1532	12	recognize	recognize	VERB
ftr-475	1532	13	gain	gain	NOUN
ftr-475	1532	14	or	or	CCONJ
ftr-475	1532	15	loss	loss	NOUN
ftr-475	1532	16	on	on	ADP
ftr-475	1532	17	the	the	DET
ftr-475	1532	18	exchange	exchange	NOUN
ftr-475	1532	19	itself	itself	PRON
ftr-475	1532	20	.	.	PUNCT
ftr-475	1533	1	[	[	X
ftr-475	1533	2	vol	vol	NOUN
ftr-475	1533	3	2:4	2:4	NUM
ftr-475	1533	4	tax	tax	NOUN
ftr-475	1533	5	aspects	aspect	NOUN
ftr-475	1533	6	of	of	ADP
ftr-475	1533	7	remic	remic	ADJ
ftr-475	1533	8	residual	residual	ADJ
ftr-475	1533	9	interests	interest	NOUN
ftr-475	1533	10	so	so	ADV
ftr-475	1533	11	-	-	PUNCT
ftr-475	1533	12	called	call	VERB
ftr-475	1533	13	"	"	PUNCT
ftr-475	1533	14	excess	excess	ADJ
ftr-475	1533	15	inclusion	inclusion	NOUN
ftr-475	1533	16	"	"	PUNCT
ftr-475	1533	17	rules	rule	NOUN
ftr-475	1533	18	.	.	PUNCT
ftr-475	1534	1	this	this	PRON
ftr-475	1534	2	is	be	AUX
ftr-475	1534	3	because	because	SCONJ
ftr-475	1534	4	some	some	DET
ftr-475	1534	5	knowledge	knowledge	NOUN
ftr-475	1534	6	of	of	ADP
ftr-475	1534	7	basic	basic	ADJ
ftr-475	1534	8	financial	financial	ADJ
ftr-475	1534	9	analysis	analysis	NOUN
ftr-475	1534	10	is	be	AUX
ftr-475	1534	11	essential	essential	ADJ
ftr-475	1534	12	to	to	ADP
ftr-475	1534	13	understanding	understand	VERB
ftr-475	1534	14	the	the	DET
ftr-475	1534	15	origin	origin	NOUN
ftr-475	1534	16	and	and	CCONJ
ftr-475	1534	17	purpose	purpose	NOUN
ftr-475	1534	18	of	of	ADP
ftr-475	1534	19	the	the	DET
ftr-475	1534	20	rules	rule	NOUN
ftr-475	1534	21	.	.	PUNCT
ftr-475	1535	1	until	until	ADP
ftr-475	1535	2	now	now	ADV
ftr-475	1535	3	,	,	PUNCT
ftr-475	1535	4	we	we	PRON
ftr-475	1535	5	have	have	AUX
ftr-475	1535	6	been	be	AUX
ftr-475	1535	7	content	content	ADJ
ftr-475	1535	8	to	to	PART
ftr-475	1535	9	refer	refer	VERB
ftr-475	1535	10	offhandedly	offhandedly	ADV
ftr-475	1535	11	to	to	ADP
ftr-475	1535	12	the	the	DET
ftr-475	1535	13	matter	matter	NOUN
ftr-475	1535	14	as	as	ADP
ftr-475	1535	15	one	one	NUM
ftr-475	1535	16	involving	involve	VERB
ftr-475	1535	17	"	"	PUNCT
ftr-475	1535	18	phantom	phantom	ADJ
ftr-475	1535	19	income	income	NOUN
ftr-475	1535	20	,	,	PUNCT
ftr-475	1535	21	"	"	PUNCT
ftr-475	1535	22	a	a	DET
ftr-475	1535	23	useful	useful	ADJ
ftr-475	1535	24	and	and	CCONJ
ftr-475	1535	25	evocative	evocative	ADJ
ftr-475	1535	26	term	term	NOUN
ftr-475	1535	27	,	,	PUNCT
ftr-475	1535	28	but	but	CCONJ
ftr-475	1535	29	one	one	NUM
ftr-475	1535	30	with	with	ADP
ftr-475	1535	31	little	little	ADJ
ftr-475	1535	32	analytical	analytical	ADJ
ftr-475	1535	33	content	content	NOUN
ftr-475	1535	34	.	.	PUNCT
ftr-475	1536	1	it	it	PRON
ftr-475	1536	2	is	be	AUX
ftr-475	1536	3	time	time	NOUN
ftr-475	1536	4	to	to	PART
ftr-475	1536	5	look	look	VERB
ftr-475	1536	6	more	more	ADV
ftr-475	1536	7	carefully	carefully	ADV
ftr-475	1536	8	at	at	ADP
ftr-475	1536	9	the	the	DET
ftr-475	1536	10	notion	notion	NOUN
ftr-475	1536	11	of	of	ADP
ftr-475	1536	12	phantom	phantom	ADJ
ftr-475	1536	13	income	income	NOUN
ftr-475	1536	14	and	and	CCONJ
ftr-475	1536	15	the	the	DET
ftr-475	1536	16	response	response	NOUN
ftr-475	1536	17	to	to	ADP
ftr-475	1536	18	the	the	DET
ftr-475	1536	19	problem	problem	NOUN
ftr-475	1536	20	that	that	SCONJ
ftr-475	1536	21	the	the	DET
ftr-475	1536	22	remic	remic	PROPN
ftr-475	1536	23	rules	rule	NOUN
ftr-475	1536	24	adopt	adopt	VERB
ftr-475	1536	25	.	.	PUNCT
ftr-475	1537	1	a.	a.	NOUN
ftr-475	1537	2	"	"	PUNCT
ftr-475	1537	3	phantom	phantom	ADJ
ftr-475	1537	4	income	income	NOUN
ftr-475	1537	5	"	"	PUNCT
ftr-475	1537	6	:	:	PUNCT
ftr-475	1537	7	a	a	DET
ftr-475	1537	8	closer	close	ADJ
ftr-475	1537	9	look	look	NOUN
ftr-475	1537	10	1	1	NUM
ftr-475	1537	11	.	.	PUNCT
ftr-475	1538	1	in	in	ADP
ftr-475	1538	2	general.-the	general.-the	DET
ftr-475	1538	3	essence	essence	NOUN
ftr-475	1538	4	of	of	ADP
ftr-475	1538	5	a	a	DET
ftr-475	1538	6	securitization	securitization	NOUN
ftr-475	1538	7	is	be	AUX
ftr-475	1538	8	the	the	DET
ftr-475	1538	9	segregation	segregation	NOUN
ftr-475	1538	10	of	of	ADP
ftr-475	1538	11	debt	debt	NOUN
ftr-475	1538	12	assets	asset	NOUN
ftr-475	1538	13	and	and	CCONJ
ftr-475	1538	14	the	the	DET
ftr-475	1538	15	sale	sale	NOUN
ftr-475	1538	16	of	of	ADP
ftr-475	1538	17	interests	interest	NOUN
ftr-475	1538	18	in	in	ADP
ftr-475	1538	19	the	the	DET
ftr-475	1538	20	future	future	ADJ
ftr-475	1538	21	income	income	NOUN
ftr-475	1538	22	stream	stream	NOUN
ftr-475	1538	23	from	from	ADP
ftr-475	1538	24	those	those	DET
ftr-475	1538	25	assets	asset	NOUN
ftr-475	1538	26	to	to	ADP
ftr-475	1538	27	investors	investor	NOUN
ftr-475	1538	28	.	.	PUNCT
ftr-475	1539	1	as	as	SCONJ
ftr-475	1539	2	illustrated	illustrate	VERB
ftr-475	1539	3	below	below	ADV
ftr-475	1539	4	,	,	PUNCT
ftr-475	1539	5	however	however	ADV
ftr-475	1539	6	,	,	PUNCT
ftr-475	1539	7	the	the	DET
ftr-475	1539	8	tax	tax	NOUN
ftr-475	1539	9	treatment	treatment	NOUN
ftr-475	1539	10	of	of	ADP
ftr-475	1539	11	a	a	DET
ftr-475	1539	12	debt	debt	NOUN
ftr-475	1539	13	instrument	instrument	NOUN
ftr-475	1539	14	as	as	ADP
ftr-475	1539	15	whole	whole	ADJ
ftr-475	1539	16	can	can	AUX
ftr-475	1539	17	differ	differ	VERB
ftr-475	1539	18	in	in	ADP
ftr-475	1539	19	significant	significant	ADJ
ftr-475	1539	20	respects	respect	NOUN
ftr-475	1539	21	from	from	ADP
ftr-475	1539	22	the	the	DET
ftr-475	1539	23	treatment	treatment	NOUN
ftr-475	1539	24	of	of	ADP
ftr-475	1539	25	the	the	DET
ftr-475	1539	26	separate	separate	ADJ
ftr-475	1539	27	pieces	piece	NOUN
ftr-475	1539	28	of	of	ADP
ftr-475	1539	29	which	which	PRON
ftr-475	1539	30	it	it	PRON
ftr-475	1539	31	is	be	AUX
ftr-475	1539	32	comprised	comprise	VERB
ftr-475	1539	33	.	.	PUNCT
ftr-475	1540	1	that	that	DET
ftr-475	1540	2	difference	difference	NOUN
ftr-475	1540	3	in	in	ADP
ftr-475	1540	4	treatment	treatment	NOUN
ftr-475	1540	5	can	can	AUX
ftr-475	1540	6	result	result	VERB
ftr-475	1540	7	in	in	ADP
ftr-475	1540	8	phantom	phantom	ADJ
ftr-475	1540	9	income	income	NOUN
ftr-475	1540	10	or	or	CCONJ
ftr-475	1540	11	phantom	phantom	ADJ
ftr-475	1540	12	loss	loss	NOUN
ftr-475	1540	13	in	in	ADP
ftr-475	1540	14	a	a	DET
ftr-475	1540	15	given	give	VERB
ftr-475	1540	16	period	period	NOUN
ftr-475	1540	17	,	,	PUNCT
ftr-475	1540	18	which	which	PRON
ftr-475	1540	19	may	may	AUX
ftr-475	1540	20	be	be	AUX
ftr-475	1540	21	defined	define	VERB
ftr-475	1540	22	,	,	PUNCT
ftr-475	1540	23	in	in	ADP
ftr-475	1540	24	a	a	DET
ftr-475	1540	25	mechanical	mechanical	ADJ
ftr-475	1540	26	sense	sense	NOUN
ftr-475	1540	27	,	,	PUNCT
ftr-475	1540	28	as	as	ADP
ftr-475	1540	29	simply	simply	ADV
ftr-475	1540	30	the	the	DET
ftr-475	1540	31	excess	excess	NOUN
ftr-475	1540	32	of	of	ADP
ftr-475	1540	33	the	the	DET
ftr-475	1540	34	interest	interest	NOUN
ftr-475	1540	35	income	income	NOUN
ftr-475	1540	36	accrued	accrue	VERB
ftr-475	1540	37	on	on	ADP
ftr-475	1540	38	the	the	DET
ftr-475	1540	39	debt	debt	NOUN
ftr-475	1540	40	assets	asset	NOUN
ftr-475	1540	41	in	in	ADP
ftr-475	1540	42	a	a	DET
ftr-475	1540	43	given	give	VERB
ftr-475	1540	44	period	period	NOUN
ftr-475	1540	45	over	over	ADP
ftr-475	1540	46	the	the	DET
ftr-475	1540	47	interest	interest	NOUN
ftr-475	1540	48	expense	expense	NOUN
ftr-475	1540	49	accrued	accrue	VERB
ftr-475	1540	50	on	on	ADP
ftr-475	1540	51	the	the	DET
ftr-475	1540	52	investor	investor	NOUN
ftr-475	1540	53	's	's	PART
ftr-475	1540	54	interests	interest	NOUN
ftr-475	1540	55	for	for	ADP
ftr-475	1540	56	that	that	DET
ftr-475	1540	57	period	period	NOUN
ftr-475	1540	58	.	.	PUNCT
ftr-475	1541	1	but	but	CCONJ
ftr-475	1541	2	a	a	DET
ftr-475	1541	3	mismatch	mismatch	NOUN
ftr-475	1541	4	between	between	ADP
ftr-475	1541	5	income	income	NOUN
ftr-475	1541	6	and	and	CCONJ
ftr-475	1541	7	deductions	deduction	NOUN
ftr-475	1541	8	can	can	AUX
ftr-475	1541	9	arise	arise	VERB
ftr-475	1541	10	for	for	ADP
ftr-475	1541	11	a	a	DET
ftr-475	1541	12	number	number	NOUN
ftr-475	1541	13	of	of	ADP
ftr-475	1541	14	mundane	mundane	ADJ
ftr-475	1541	15	,	,	PUNCT
ftr-475	1541	16	and	and	CCONJ
ftr-475	1541	17	for	for	ADP
ftr-475	1541	18	our	our	PRON
ftr-475	1541	19	purposes	purpose	NOUN
ftr-475	1541	20	irrelevant	irrelevant	ADJ
ftr-475	1541	21	,	,	PUNCT
ftr-475	1541	22	reasons	reason	NOUN
ftr-475	1541	23	.	.	PUNCT
ftr-475	1542	1	3	3	NUM
ftr-475	1542	2	the	the	DET
ftr-475	1542	3	nub	nub	NOUN
ftr-475	1542	4	of	of	ADP
ftr-475	1542	5	the	the	DET
ftr-475	1542	6	phantom	phantom	ADJ
ftr-475	1542	7	income	income	NOUN
ftr-475	1542	8	(	(	PUNCT
ftr-475	1542	9	or	or	CCONJ
ftr-475	1542	10	loss	loss	NOUN
ftr-475	1542	11	)	)	PUNCT
ftr-475	1542	12	issue	issue	NOUN
ftr-475	1542	13	in	in	ADP
ftr-475	1542	14	securitization	securitization	NOUN
ftr-475	1542	15	is	be	AUX
ftr-475	1542	16	the	the	DET
ftr-475	1542	17	mismatch	mismatch	NOUN
ftr-475	1542	18	that	that	PRON
ftr-475	1542	19	occurs	occur	VERB
ftr-475	1542	20	as	as	ADP
ftr-475	1542	21	a	a	DET
ftr-475	1542	22	result	result	NOUN
ftr-475	1542	23	of	of	ADP
ftr-475	1542	24	the	the	DET
ftr-475	1542	25	so	so	ADV
ftr-475	1542	26	-	-	PUNCT
ftr-475	1542	27	called	call	VERB
ftr-475	1542	28	"	"	PUNCT
ftr-475	1542	29	term	term	NOUN
ftr-475	1542	30	structure	structure	NOUN
ftr-475	1542	31	"	"	PUNCT
ftr-475	1542	32	of	of	ADP
ftr-475	1542	33	interest	interest	NOUN
ftr-475	1542	34	rates.2d4	rates.2d4	NOUN
ftr-475	1542	35	the	the	DET
ftr-475	1542	36	term	term	NOUN
ftr-475	1542	37	structure	structure	NOUN
ftr-475	1542	38	of	of	ADP
ftr-475	1542	39	interest	interest	NOUN
ftr-475	1542	40	rates	rate	NOUN
ftr-475	1542	41	,	,	PUNCT
ftr-475	1542	42	or	or	CCONJ
ftr-475	1542	43	more	more	ADV
ftr-475	1542	44	succinctly	succinctly	ADV
ftr-475	1542	45	the	the	DET
ftr-475	1542	46	yield	yield	NOUN
ftr-475	1542	47	curve	curve	NOUN
ftr-475	1542	48	,	,	PUNCT
ftr-475	1542	49	refers	refer	VERB
ftr-475	1542	50	to	to	ADP
ftr-475	1542	51	the	the	DET
ftr-475	1542	52	relationship	relationship	NOUN
ftr-475	1542	53	between	between	ADP
ftr-475	1542	54	the	the	DET
ftr-475	1542	55	yield	yield	NOUN
ftr-475	1542	56	on	on	ADP
ftr-475	1542	57	a	a	DET
ftr-475	1542	58	series	series	NOUN
ftr-475	1542	59	of	of	ADP
ftr-475	1542	60	different	different	ADJ
ftr-475	1542	61	bonds	bond	NOUN
ftr-475	1542	62	that	that	PRON
ftr-475	1542	63	differ	differ	VERB
ftr-475	1542	64	only	only	ADV
ftr-475	1542	65	with	with	ADP
ftr-475	1542	66	respect	respect	NOUN
ftr-475	1542	67	to	to	ADP
ftr-475	1542	68	the	the	DET
ftr-475	1542	69	length	length	NOUN
ftr-475	1542	70	of	of	ADP
ftr-475	1542	71	time	time	NOUN
ftr-475	1542	72	until	until	ADP
ftr-475	1542	73	maturity	maturity	NOUN
ftr-475	1542	74	.	.	PUNCT
ftr-475	1543	1	the	the	DET
ftr-475	1543	2	market	market	NOUN
ftr-475	1543	3	will	will	AUX
ftr-475	1543	4	likely	likely	ADV
ftr-475	1543	5	require	require	VERB
ftr-475	1543	6	a	a	DET
ftr-475	1543	7	different	different	ADJ
ftr-475	1543	8	yield	yield	NOUN
ftr-475	1543	9	on	on	ADP
ftr-475	1543	10	a	a	DET
ftr-475	1543	11	one	one	NUM
ftr-475	1543	12	-	-	PUNCT
ftr-475	1543	13	year	year	NOUN
ftr-475	1543	14	zero	zero	NUM
ftr-475	1543	15	coupon	coupon	NOUN
ftr-475	1543	16	bond	bond	NOUN
ftr-475	1543	17	than	than	ADP
ftr-475	1543	18	on	on	ADP
ftr-475	1543	19	a	a	DET
ftr-475	1543	20	ten	ten	NUM
ftr-475	1543	21	-	-	PUNCT
ftr-475	1543	22	year	year	NOUN
ftr-475	1543	23	zero	zero	NUM
ftr-475	1543	24	coupon	coupon	NOUN
ftr-475	1543	25	bond	bond	NOUN
ftr-475	1543	26	.	.	PUNCT
ftr-475	1544	1	graphically	graphically	ADV
ftr-475	1544	2	,	,	PUNCT
ftr-475	1544	3	the	the	DET
ftr-475	1544	4	array	array	NOUN
ftr-475	1544	5	of	of	ADP
ftr-475	1544	6	different	different	ADJ
ftr-475	1544	7	yields	yield	NOUN
ftr-475	1544	8	associated	associate	VERB
ftr-475	1544	9	with	with	ADP
ftr-475	1544	10	different	different	ADJ
ftr-475	1544	11	maturities	maturity	NOUN
ftr-475	1544	12	may	may	AUX
ftr-475	1544	13	slope	slope	VERB
ftr-475	1544	14	upward	upward	ADV
ftr-475	1544	15	(	(	PUNCT
ftr-475	1544	16	long	long	ADJ
ftr-475	1544	17	-	-	PUNCT
ftr-475	1544	18	term	term	NOUN
ftr-475	1544	19	rates	rate	NOUN
ftr-475	1544	20	exceed	exceed	VERB
ftr-475	1544	21	short	short	ADJ
ftr-475	1544	22	-	-	PUNCT
ftr-475	1544	23	term	term	NOUN
ftr-475	1544	24	rates	rate	NOUN
ftr-475	1544	25	)	)	PUNCT
ftr-475	1544	26	,	,	PUNCT
ftr-475	1544	27	downward	downward	ADV
ftr-475	1544	28	(	(	PUNCT
ftr-475	1544	29	vice	vice	ADV
ftr-475	1544	30	versa	versa	ADV
ftr-475	1544	31	)	)	PUNCT
ftr-475	1544	32	or	or	CCONJ
ftr-475	1544	33	be	be	AUX
ftr-475	1544	34	largely	largely	ADV
ftr-475	1544	35	flat	flat	ADJ
ftr-475	1544	36	.	.	PUNCT
ftr-475	1545	1	the	the	DET
ftr-475	1545	2	relevance	relevance	NOUN
ftr-475	1545	3	of	of	ADP
ftr-475	1545	4	the	the	DET
ftr-475	1545	5	yield	yield	NOUN
ftr-475	1545	6	curve	curve	NOUN
ftr-475	1545	7	to	to	ADP
ftr-475	1545	8	a	a	DET
ftr-475	1545	9	bond	bond	NOUN
ftr-475	1545	10	providing	provide	VERB
ftr-475	1545	11	for	for	ADP
ftr-475	1545	12	cashflows	cashflow	NOUN
ftr-475	1545	13	prior	prior	ADV
ftr-475	1545	14	to	to	ADP
ftr-475	1545	15	its	its	PRON
ftr-475	1545	16	203	203	NUM
ftr-475	1545	17	.	.	PUNCT
ftr-475	1546	1	for	for	ADP
ftr-475	1546	2	example	example	NOUN
ftr-475	1546	3	,	,	PUNCT
ftr-475	1546	4	if	if	SCONJ
ftr-475	1546	5	the	the	DET
ftr-475	1546	6	remic	remic	NOUN
ftr-475	1546	7	has	have	VERB
ftr-475	1546	8	a	a	DET
ftr-475	1546	9	qualified	qualified	PROPN
ftr-475	1546	10	reserve	reserve	PROPN
ftr-475	1546	11	fund	fund	PROPN
ftr-475	1546	12	,	,	PUNCT
ftr-475	1546	13	earnings	earning	NOUN
ftr-475	1546	14	thereon	thereon	NOUN
ftr-475	1546	15	that	that	PRON
ftr-475	1546	16	are	be	AUX
ftr-475	1546	17	retained	retain	VERB
ftr-475	1546	18	for	for	ADP
ftr-475	1546	19	future	future	ADJ
ftr-475	1546	20	use	use	NOUN
ftr-475	1546	21	will	will	AUX
ftr-475	1546	22	give	give	VERB
ftr-475	1546	23	rise	rise	NOUN
ftr-475	1546	24	to	to	ADP
ftr-475	1546	25	income	income	NOUN
ftr-475	1546	26	for	for	ADP
ftr-475	1546	27	the	the	DET
ftr-475	1546	28	residual	residual	ADJ
ftr-475	1546	29	interest	interest	NOUN
ftr-475	1546	30	without	without	ADP
ftr-475	1546	31	a	a	DET
ftr-475	1546	32	corresponding	corresponding	ADJ
ftr-475	1546	33	deduction	deduction	NOUN
ftr-475	1546	34	.	.	PUNCT
ftr-475	1547	1	similarly	similarly	ADV
ftr-475	1547	2	,	,	PUNCT
ftr-475	1547	3	on	on	ADP
ftr-475	1547	4	rare	rare	ADJ
ftr-475	1547	5	occasions	occasion	NOUN
ftr-475	1547	6	there	there	PRON
ftr-475	1547	7	may	may	AUX
ftr-475	1547	8	be	be	AUX
ftr-475	1547	9	a	a	DET
ftr-475	1547	10	write	write	NOUN
ftr-475	1547	11	-	-	PUNCT
ftr-475	1547	12	down	down	NOUN
ftr-475	1547	13	of	of	ADP
ftr-475	1547	14	regular	regular	ADJ
ftr-475	1547	15	interests	interest	NOUN
ftr-475	1547	16	that	that	PRON
ftr-475	1547	17	occurs	occur	VERB
ftr-475	1547	18	prior	prior	ADV
ftr-475	1547	19	to	to	ADP
ftr-475	1547	20	the	the	DET
ftr-475	1547	21	time	time	NOUN
ftr-475	1547	22	that	that	SCONJ
ftr-475	1547	23	underlying	underlie	VERB
ftr-475	1547	24	mortgages	mortgage	NOUN
ftr-475	1547	25	are	be	AUX
ftr-475	1547	26	written	write	VERB
ftr-475	1547	27	down	down	ADP
ftr-475	1547	28	,	,	PUNCT
ftr-475	1547	29	which	which	PRON
ftr-475	1547	30	can	can	AUX
ftr-475	1547	31	give	give	VERB
ftr-475	1547	32	rise	rise	NOUN
ftr-475	1547	33	to	to	ADP
ftr-475	1547	34	cancellation	cancellation	NOUN
ftr-475	1547	35	of	of	ADP
ftr-475	1547	36	indebtedness	indebtedness	NOUN
ftr-475	1547	37	income	income	NOUN
ftr-475	1547	38	to	to	ADP
ftr-475	1547	39	the	the	DET
ftr-475	1547	40	residual	residual	ADJ
ftr-475	1547	41	interest	interest	NOUN
ftr-475	1547	42	without	without	ADP
ftr-475	1547	43	an	an	DET
ftr-475	1547	44	offsetting	offset	VERB
ftr-475	1547	45	deduction	deduction	NOUN
ftr-475	1547	46	.	.	PUNCT
ftr-475	1548	1	204	204	NUM
ftr-475	1548	2	.	.	PUNCT
ftr-475	1549	1	a	a	DET
ftr-475	1549	2	discussion	discussion	NOUN
ftr-475	1549	3	of	of	ADP
ftr-475	1549	4	the	the	DET
ftr-475	1549	5	term	term	NOUN
ftr-475	1549	6	structure	structure	NOUN
ftr-475	1549	7	of	of	ADP
ftr-475	1549	8	interest	interest	NOUN
ftr-475	1549	9	rates	rate	NOUN
ftr-475	1549	10	can	can	AUX
ftr-475	1549	11	be	be	AUX
ftr-475	1549	12	found	find	VERB
ftr-475	1549	13	in	in	ADP
ftr-475	1549	14	most	most	ADJ
ftr-475	1549	15	basic	basic	ADJ
ftr-475	1549	16	finance	finance	NOUN
ftr-475	1549	17	texts	text	NOUN
ftr-475	1549	18	.	.	PUNCT
ftr-475	1550	1	see	see	VERB
ftr-475	1550	2	,	,	PUNCT
ftr-475	1550	3	e.g.	e.g.	ADV
ftr-475	1550	4	,	,	PUNCT
ftr-475	1550	5	frank	frank	PROPN
ftr-475	1550	6	j.	j.	PROPN
ftr-475	1550	7	fabozzi	fabozzi	PROPN
ftr-475	1550	8	,	,	PUNCT
ftr-475	1550	9	bond	bond	NOUN
ftr-475	1550	10	markets	market	NOUN
ftr-475	1550	11	,	,	PUNCT
ftr-475	1550	12	analysis	analysis	NOUN
ftr-475	1550	13	and	and	CCONJ
ftr-475	1550	14	strategies	strategy	NOUN
ftr-475	1550	15	187	187	NUM
ftr-475	1550	16	-	-	SYM
ftr-475	1550	17	213	213	NUM
ftr-475	1550	18	(	(	PUNCT
ftr-475	1550	19	2d	2d	NUM
ftr-475	1550	20	ed	ed	NOUN
ftr-475	1550	21	.	.	PROPN
ftr-475	1550	22	1993	1993	NUM
ftr-475	1550	23	)	)	PUNCT
ftr-475	1550	24	.	.	PUNCT
ftr-475	1551	1	for	for	ADP
ftr-475	1551	2	a	a	DET
ftr-475	1551	3	legal	legal	ADJ
ftr-475	1551	4	discussion	discussion	NOUN
ftr-475	1551	5	of	of	ADP
ftr-475	1551	6	the	the	DET
ftr-475	1551	7	phenomenon	phenomenon	NOUN
ftr-475	1551	8	and	and	CCONJ
ftr-475	1551	9	the	the	DET
ftr-475	1551	10	tax	tax	NOUN
ftr-475	1551	11	issues	issue	NOUN
ftr-475	1551	12	it	it	PRON
ftr-475	1551	13	raises	raise	VERB
ftr-475	1551	14	,	,	PUNCT
ftr-475	1551	15	see	see	VERB
ftr-475	1551	16	joseph	joseph	PROPN
ftr-475	1551	17	bankman	bankman	PROPN
ftr-475	1551	18	&	&	CCONJ
ftr-475	1551	19	william	william	PROPN
ftr-475	1551	20	a.	a.	PROPN
ftr-475	1551	21	klein	klein	PROPN
ftr-475	1551	22	,	,	PUNCT
ftr-475	1551	23	accurate	accurate	ADJ
ftr-475	1551	24	taxation	taxation	NOUN
ftr-475	1551	25	of	of	ADP
ftr-475	1551	26	long	long	ADJ
ftr-475	1551	27	-	-	PUNCT
ftr-475	1551	28	term	term	NOUN
ftr-475	1551	29	debt	debt	NOUN
ftr-475	1551	30	:	:	PUNCT
ftr-475	1551	31	taking	take	VERB
ftr-475	1551	32	into	into	ADP
ftr-475	1551	33	account	account	NOUN
ftr-475	1551	34	the	the	DET
ftr-475	1551	35	term	term	NOUN
ftr-475	1551	36	structure	structure	NOUN
ftr-475	1551	37	of	of	ADP
ftr-475	1551	38	interest	interest	NOUN
ftr-475	1551	39	,	,	PUNCT
ftr-475	1551	40	44	44	NUM
ftr-475	1551	41	tax	tax	NOUN
ftr-475	1551	42	l.	l.	PROPN
ftr-475	1551	43	rev	rev	PROPN
ftr-475	1551	44	.	.	PROPN
ftr-475	1551	45	335	335	NUM
ftr-475	1551	46	(	(	PUNCT
ftr-475	1551	47	1989	1989	NUM
ftr-475	1551	48	)	)	PUNCT
ftr-475	1551	49	;	;	PUNCT
ftr-475	1551	50	theodore	theodore	PROPN
ftr-475	1551	51	s.	s.	PROPN
ftr-475	1551	52	sims	sims	PROPN
ftr-475	1551	53	.	.	PUNCT
ftr-475	1552	1	long	long	ADJ
ftr-475	1552	2	-	-	PUNCT
ftr-475	1552	3	term	term	NOUN
ftr-475	1552	4	debt	debt	NOUN
ftr-475	1552	5	,	,	PUNCT
ftr-475	1552	6	the	the	DET
ftr-475	1552	7	term	term	NOUN
ftr-475	1552	8	structure	structure	NOUN
ftr-475	1552	9	of	of	ADP
ftr-475	1552	10	interest	interest	NOUN
ftr-475	1552	11	and	and	CCONJ
ftr-475	1552	12	the	the	DET
ftr-475	1552	13	case	case	NOUN
ftr-475	1552	14	for	for	ADP
ftr-475	1552	15	accrual	accrual	ADJ
ftr-475	1552	16	taxation	taxation	NOUN
ftr-475	1552	17	,	,	PUNCT
ftr-475	1552	18	47	47	NUM
ftr-475	1552	19	tax	tax	NOUN
ftr-475	1552	20	.	.	PUNCT
ftr-475	1553	1	l	l	PROPN
ftr-475	1553	2	rev	rev	PROPN
ftr-475	1553	3	.	.	PROPN
ftr-475	1553	4	313	313	NUM
ftr-475	1553	5	(	(	PUNCT
ftr-475	1553	6	1992	1992	NUM
ftr-475	1553	7	)	)	PUNCT
ftr-475	1553	8	.	.	PUNCT
ftr-475	1554	1	19941	19941	NUM
ftr-475	1554	2	florida	florida	PROPN
ftr-475	1554	3	tax	tax	PROPN
ftr-475	1554	4	review	review	NOUN
ftr-475	1554	5	maturity	maturity	NOUN
ftr-475	1554	6	(	(	PUNCT
ftr-475	1554	7	e.g.	e.g.	ADV
ftr-475	1554	8	,	,	PUNCT
ftr-475	1554	9	a	a	DET
ftr-475	1554	10	coupon	coupon	NOUN
ftr-475	1554	11	paying	pay	VERB
ftr-475	1554	12	bond	bond	NOUN
ftr-475	1554	13	)	)	PUNCT
ftr-475	1554	14	is	be	AUX
ftr-475	1554	15	that	that	SCONJ
ftr-475	1554	16	such	such	DET
ftr-475	1554	17	a	a	DET
ftr-475	1554	18	bond	bond	NOUN
ftr-475	1554	19	can	can	AUX
ftr-475	1554	20	be	be	AUX
ftr-475	1554	21	analyzed	analyze	VERB
ftr-475	1554	22	as	as	ADP
ftr-475	1554	23	an	an	DET
ftr-475	1554	24	assemblage	assemblage	NOUN
ftr-475	1554	25	of	of	ADP
ftr-475	1554	26	zero	zero	NUM
ftr-475	1554	27	coupon	coupon	NOUN
ftr-475	1554	28	bonds	bond	NOUN
ftr-475	1554	29	.	.	PUNCT
ftr-475	1555	1	that	that	PRON
ftr-475	1555	2	is	is	ADV
ftr-475	1555	3	,	,	PUNCT
ftr-475	1555	4	another	another	DET
ftr-475	1555	5	way	way	NOUN
ftr-475	1555	6	to	to	PART
ftr-475	1555	7	view	view	VERB
ftr-475	1555	8	a	a	DET
ftr-475	1555	9	bond	bond	NOUN
ftr-475	1555	10	is	be	AUX
ftr-475	1555	11	as	as	ADP
ftr-475	1555	12	an	an	DET
ftr-475	1555	13	aggregation	aggregation	NOUN
ftr-475	1555	14	of	of	ADP
ftr-475	1555	15	a	a	DET
ftr-475	1555	16	series	series	NOUN
ftr-475	1555	17	of	of	ADP
ftr-475	1555	18	promises	promise	NOUN
ftr-475	1555	19	to	to	PART
ftr-475	1555	20	pay	pay	VERB
ftr-475	1555	21	specified	specified	ADJ
ftr-475	1555	22	amounts	amount	NOUN
ftr-475	1555	23	at	at	ADP
ftr-475	1555	24	specified	specify	VERB
ftr-475	1555	25	times	time	NOUN
ftr-475	1555	26	.	.	PUNCT
ftr-475	1556	1	the	the	DET
ftr-475	1556	2	weighted	weighted	ADJ
ftr-475	1556	3	average	average	NOUN
ftr-475	1556	4	of	of	ADP
ftr-475	1556	5	the	the	DET
ftr-475	1556	6	yields	yield	NOUN
ftr-475	1556	7	for	for	ADP
ftr-475	1556	8	the	the	DET
ftr-475	1556	9	several	several	ADJ
ftr-475	1556	10	cashflows	cashflow	NOUN
ftr-475	1556	11	should	should	AUX
ftr-475	1556	12	equal	equal	VERB
ftr-475	1556	13	the	the	DET
ftr-475	1556	14	overall	overall	ADJ
ftr-475	1556	15	yield	yield	NOUN
ftr-475	1556	16	to	to	ADP
ftr-475	1556	17	maturity	maturity	NOUN
ftr-475	1556	18	of	of	ADP
ftr-475	1556	19	the	the	DET
ftr-475	1556	20	bond	bond	NOUN
ftr-475	1556	21	as	as	ADP
ftr-475	1556	22	a	a	DET
ftr-475	1556	23	whole	whole	NOUN
ftr-475	1556	24	,	,	PUNCT
ftr-475	1556	25	yet	yet	CCONJ
ftr-475	1556	26	the	the	DET
ftr-475	1556	27	timing	timing	NOUN
ftr-475	1556	28	of	of	ADP
ftr-475	1556	29	interest	interest	NOUN
ftr-475	1556	30	accruals	accrual	NOUN
ftr-475	1556	31	for	for	ADP
ftr-475	1556	32	tax	tax	NOUN
ftr-475	1556	33	purposes	purpose	NOUN
ftr-475	1556	34	can	can	AUX
ftr-475	1556	35	differ	differ	VERB
ftr-475	1556	36	significantly	significantly	ADV
ftr-475	1556	37	.	.	PUNCT
ftr-475	1557	1	in	in	ADP
ftr-475	1557	2	general	general	ADJ
ftr-475	1557	3	,	,	PUNCT
ftr-475	1557	4	interest	interest	NOUN
ftr-475	1557	5	on	on	ADP
ftr-475	1557	6	a	a	DET
ftr-475	1557	7	bond	bond	NOUN
ftr-475	1557	8	accrues	accrue	VERB
ftr-475	1557	9	for	for	ADP
ftr-475	1557	10	tax	tax	NOUN
ftr-475	1557	11	purposes	purpose	NOUN
ftr-475	1557	12	based	base	VERB
ftr-475	1557	13	on	on	ADP
ftr-475	1557	14	the	the	DET
ftr-475	1557	15	single	single	ADJ
ftr-475	1557	16	,	,	PUNCT
ftr-475	1557	17	overall	overall	ADJ
ftr-475	1557	18	yield	yield	NOUN
ftr-475	1557	19	to	to	ADP
ftr-475	1557	20	maturity	maturity	NOUN
ftr-475	1557	21	for	for	ADP
ftr-475	1557	22	the	the	DET
ftr-475	1557	23	bond	bond	NOUN
ftr-475	1557	24	;	;	PUNCT
ftr-475	1557	25	the	the	DET
ftr-475	1557	26	tax	tax	NOUN
ftr-475	1557	27	laws	law	NOUN
ftr-475	1557	28	do	do	AUX
ftr-475	1557	29	not	not	PART
ftr-475	1557	30	require	require	VERB
ftr-475	1557	31	the	the	DET
ftr-475	1557	32	bond	bond	NOUN
ftr-475	1557	33	to	to	PART
ftr-475	1557	34	be	be	AUX
ftr-475	1557	35	broken	break	VERB
ftr-475	1557	36	up	up	ADP
ftr-475	1557	37	into	into	ADP
ftr-475	1557	38	its	its	PRON
ftr-475	1557	39	component	component	NOUN
ftr-475	1557	40	cashflows	cashflow	NOUN
ftr-475	1557	41	.	.	PUNCT
ftr-475	1558	1	yet	yet	ADV
ftr-475	1558	2	,	,	PUNCT
ftr-475	1558	3	if	if	SCONJ
ftr-475	1558	4	the	the	DET
ftr-475	1558	5	holder	holder	NOUN
ftr-475	1558	6	chooses	choose	VERB
ftr-475	1558	7	to	to	PART
ftr-475	1558	8	sell	sell	VERB
ftr-475	1558	9	the	the	DET
ftr-475	1558	10	separate	separate	ADJ
ftr-475	1558	11	cashflows	cashflow	NOUN
ftr-475	1558	12	due	due	ADJ
ftr-475	1558	13	under	under	ADP
ftr-475	1558	14	the	the	DET
ftr-475	1558	15	bond	bond	NOUN
ftr-475	1558	16	to	to	ADP
ftr-475	1558	17	different	different	ADJ
ftr-475	1558	18	investors	investor	NOUN
ftr-475	1558	19	,	,	PUNCT
ftr-475	1558	20	the	the	DET
ftr-475	1558	21	tax	tax	NOUN
ftr-475	1558	22	laws	law	NOUN
ftr-475	1558	23	treat	treat	VERB
ftr-475	1558	24	(	(	PUNCT
ftr-475	1558	25	and	and	CCONJ
ftr-475	1558	26	must	must	AUX
ftr-475	1558	27	treat	treat	VERB
ftr-475	1558	28	)	)	PUNCT
ftr-475	1558	29	the	the	DET
ftr-475	1558	30	separate	separate	ADJ
ftr-475	1558	31	cashflows	cashflow	NOUN
ftr-475	1558	32	as	as	ADP
ftr-475	1558	33	individual	individual	ADJ
ftr-475	1558	34	bonds	bond	NOUN
ftr-475	1558	35	.	.	PUNCT
ftr-475	1559	1	the	the	DET
ftr-475	1559	2	most	most	ADV
ftr-475	1559	3	elementary	elementary	ADJ
ftr-475	1559	4	example	example	NOUN
ftr-475	1559	5	of	of	ADP
ftr-475	1559	6	breaking	break	VERB
ftr-475	1559	7	up	up	ADP
ftr-475	1559	8	a	a	DET
ftr-475	1559	9	bond	bond	NOUN
ftr-475	1559	10	into	into	ADP
ftr-475	1559	11	its	its	PRON
ftr-475	1559	12	pieces	piece	NOUN
ftr-475	1559	13	is	be	AUX
ftr-475	1559	14	stripping	strip	VERB
ftr-475	1559	15	off	off	ADP
ftr-475	1559	16	the	the	DET
ftr-475	1559	17	coupons	coupon	NOUN
ftr-475	1559	18	and	and	CCONJ
ftr-475	1559	19	selling	sell	VERB
ftr-475	1559	20	them	they	PRON
ftr-475	1559	21	.	.	PUNCT
ftr-475	1560	1	5	5	NUM
ftr-475	1560	2	simple	simple	ADJ
ftr-475	1560	3	coupon	coupon	NOUN
ftr-475	1560	4	stripping	strip	VERB
ftr-475	1560	5	transactions	transaction	NOUN
ftr-475	1560	6	,	,	PUNCT
ftr-475	1560	7	however	however	ADV
ftr-475	1560	8	,	,	PUNCT
ftr-475	1560	9	do	do	AUX
ftr-475	1560	10	not	not	PART
ftr-475	1560	11	give	give	VERB
ftr-475	1560	12	rise	rise	NOUN
ftr-475	1560	13	strictly	strictly	ADV
ftr-475	1560	14	speaking	speak	VERB
ftr-475	1560	15	to	to	ADP
ftr-475	1560	16	phantom	phantom	ADJ
ftr-475	1560	17	income	income	NOUN
ftr-475	1560	18	or	or	CCONJ
ftr-475	1560	19	loss	loss	NOUN
ftr-475	1560	20	,	,	PUNCT
ftr-475	1560	21	although	although	SCONJ
ftr-475	1560	22	they	they	PRON
ftr-475	1560	23	do	do	AUX
ftr-475	1560	24	generate	generate	VERB
ftr-475	1560	25	a	a	DET
ftr-475	1560	26	mismatch	mismatch	NOUN
ftr-475	1560	27	between	between	ADP
ftr-475	1560	28	the	the	DET
ftr-475	1560	29	issuer	issuer	NOUN
ftr-475	1560	30	's	's	PART
ftr-475	1560	31	interest	interest	NOUN
ftr-475	1560	32	expense	expense	NOUN
ftr-475	1560	33	accruals	accrual	NOUN
ftr-475	1560	34	and	and	CCONJ
ftr-475	1560	35	a	a	DET
ftr-475	1560	36	holder	holder	NOUN
ftr-475	1560	37	's	's	PART
ftr-475	1560	38	interest	interest	NOUN
ftr-475	1560	39	income	income	NOUN
ftr-475	1560	40	accruals.2	accruals.2	PROPN
ftr-475	1560	41	t	t	PROPN
ftr-475	1560	42	6	6	NUM
ftr-475	1560	43	true	true	ADJ
ftr-475	1560	44	phantom	phantom	ADJ
ftr-475	1560	45	income	income	NOUN
ftr-475	1560	46	or	or	CCONJ
ftr-475	1560	47	loss	loss	NOUN
ftr-475	1560	48	arises	arise	VERB
ftr-475	1560	49	when	when	SCONJ
ftr-475	1560	50	the	the	DET
ftr-475	1560	51	division	division	NOUN
ftr-475	1560	52	of	of	ADP
ftr-475	1560	53	bond	bond	NOUN
ftr-475	1560	54	cashflows	cashflow	NOUN
ftr-475	1560	55	is	be	AUX
ftr-475	1560	56	effected	effect	VERB
ftr-475	1560	57	through	through	ADP
ftr-475	1560	58	an	an	DET
ftr-475	1560	59	intermediary	intermediary	ADJ
ftr-475	1560	60	entity	entity	NOUN
ftr-475	1560	61	,	,	PUNCT
ftr-475	1560	62	which	which	PRON
ftr-475	1560	63	is	be	AUX
ftr-475	1560	64	what	what	PRON
ftr-475	1560	65	happens	happen	VERB
ftr-475	1560	66	in	in	ADP
ftr-475	1560	67	a	a	DET
ftr-475	1560	68	"	"	PUNCT
ftr-475	1560	69	pay	pay	NOUN
ftr-475	1560	70	through	through	ADP
ftr-475	1560	71	"	"	PUNCT
ftr-475	1560	72	form	form	NOUN
ftr-475	1560	73	of	of	ADP
ftr-475	1560	74	securitization	securitization	NOUN
ftr-475	1560	75	.	.	PUNCT
ftr-475	1561	1	a	a	DET
ftr-475	1561	2	simple	simple	ADJ
ftr-475	1561	3	illustration	illustration	NOUN
ftr-475	1561	4	of	of	ADP
ftr-475	1561	5	phantom	phantom	ADJ
ftr-475	1561	6	income	income	NOUN
ftr-475	1561	7	or	or	CCONJ
ftr-475	1561	8	loss	loss	NOUN
ftr-475	1561	9	can	can	AUX
ftr-475	1561	10	be	be	AUX
ftr-475	1561	11	constructed	construct	VERB
ftr-475	1561	12	by	by	ADP
ftr-475	1561	13	assuming	assume	VERB
ftr-475	1561	14	a	a	DET
ftr-475	1561	15	corporation	corporation	NOUN
ftr-475	1561	16	holds	hold	VERB
ftr-475	1561	17	a	a	DET
ftr-475	1561	18	single	single	ADJ
ftr-475	1561	19	debt	debt	NOUN
ftr-475	1561	20	asset	asset	NOUN
ftr-475	1561	21	.	.	PUNCT
ftr-475	1562	1	the	the	DET
ftr-475	1562	2	asset	asset	NOUN
ftr-475	1562	3	is	be	AUX
ftr-475	1562	4	issued	issue	VERB
ftr-475	1562	5	to	to	ADP
ftr-475	1562	6	the	the	DET
ftr-475	1562	7	corporation	corporation	NOUN
ftr-475	1562	8	on	on	ADP
ftr-475	1562	9	january	january	PROPN
ftr-475	1562	10	1	1	NUM
ftr-475	1562	11	,	,	PUNCT
ftr-475	1562	12	1993	1993	NUM
ftr-475	1562	13	for	for	ADP
ftr-475	1562	14	a	a	DET
ftr-475	1562	15	price	price	NOUN
ftr-475	1562	16	of	of	ADP
ftr-475	1562	17	$	$	SYM
ftr-475	1562	18	1,000	1,000	NUM
ftr-475	1562	19	and	and	CCONJ
ftr-475	1562	20	under	under	ADP
ftr-475	1562	21	the	the	DET
ftr-475	1562	22	terms	term	NOUN
ftr-475	1562	23	of	of	ADP
ftr-475	1562	24	the	the	DET
ftr-475	1562	25	bond	bond	NOUN
ftr-475	1562	26	the	the	DET
ftr-475	1562	27	issuer	issuer	NOUN
ftr-475	1562	28	promises	promise	VERB
ftr-475	1562	29	to	to	PART
ftr-475	1562	30	make	make	VERB
ftr-475	1562	31	the	the	DET
ftr-475	1562	32	following	follow	VERB
ftr-475	1562	33	series	series	NOUN
ftr-475	1562	34	of	of	ADP
ftr-475	1562	35	payments	payment	NOUN
ftr-475	1562	36	:	:	PUNCT
ftr-475	1562	37	debt	debt	NOUN
ftr-475	1562	38	asset	asset	NOUN
ftr-475	1562	39	year	year	NOUN
ftr-475	1562	40	(	(	PUNCT
ftr-475	1562	41	12/31	12/31	NUM
ftr-475	1562	42	)	)	PUNCT
ftr-475	1562	43	interest	interest	NOUN
ftr-475	1562	44	principal	principal	NOUN
ftr-475	1562	45	1993	1993	NUM
ftr-475	1562	46	$	$	SYM
ftr-475	1562	47	80	80	NUM
ftr-475	1562	48	1994	1994	NUM
ftr-475	1562	49	80	80	NUM
ftr-475	1562	50	1995	1995	NUM
ftr-475	1562	51	80	80	NUM
ftr-475	1562	52	1996	1996	NUM
ftr-475	1562	53	80	80	NUM
ftr-475	1562	54	1997	1997	NUM
ftr-475	1562	55	80	80	NUM
ftr-475	1562	56	$	$	SYM
ftr-475	1562	57	1,000	1,000	NUM
ftr-475	1562	58	total	total	NOUN
ftr-475	1562	59	$	$	SYM
ftr-475	1562	60	400	400	NUM
ftr-475	1562	61	$	$	SYM
ftr-475	1562	62	1,000	1,000	NUM
ftr-475	1562	63	given	give	VERB
ftr-475	1562	64	the	the	DET
ftr-475	1562	65	issue	issue	NOUN
ftr-475	1562	66	price	price	NOUN
ftr-475	1562	67	of	of	ADP
ftr-475	1562	68	$	$	SYM
ftr-475	1562	69	1,000	1,000	NUM
ftr-475	1562	70	,	,	PUNCT
ftr-475	1562	71	the	the	DET
ftr-475	1562	72	yield	yield	NOUN
ftr-475	1562	73	on	on	ADP
ftr-475	1562	74	this	this	DET
ftr-475	1562	75	bond	bond	NOUN
ftr-475	1562	76	(	(	PUNCT
ftr-475	1562	77	assuming	assume	VERB
ftr-475	1562	78	annual	annual	ADJ
ftr-475	1562	79	compounding	compounding	NOUN
ftr-475	1562	80	)	)	PUNCT
ftr-475	1562	81	is	be	AUX
ftr-475	1562	82	8	8	NUM
ftr-475	1562	83	%	%	NOUN
ftr-475	1562	84	and	and	CCONJ
ftr-475	1562	85	the	the	DET
ftr-475	1562	86	corporation	corporation	NOUN
ftr-475	1562	87	would	would	AUX
ftr-475	1562	88	have	have	VERB
ftr-475	1562	89	interest	interest	NOUN
ftr-475	1562	90	income	income	NOUN
ftr-475	1562	91	each	each	DET
ftr-475	1562	92	year	year	NOUN
ftr-475	1562	93	in	in	ADP
ftr-475	1562	94	the	the	DET
ftr-475	1562	95	amount	amount	NOUN
ftr-475	1562	96	of	of	ADP
ftr-475	1562	97	$	$	SYM
ftr-475	1562	98	80	80	NUM
ftr-475	1562	99	.	.	PUNCT
ftr-475	1563	1	assume	assume	VERB
ftr-475	1563	2	the	the	DET
ftr-475	1563	3	corporation	corporation	NOUN
ftr-475	1563	4	securitizes	securitize	VERB
ftr-475	1563	5	the	the	DET
ftr-475	1563	6	debt	debt	NOUN
ftr-475	1563	7	asset	asset	NOUN
ftr-475	1563	8	205	205	NUM
ftr-475	1563	9	.	.	PUNCT
ftr-475	1564	1	on	on	ADP
ftr-475	1564	2	coupon	coupon	NOUN
ftr-475	1564	3	stripping	strip	VERB
ftr-475	1564	4	,	,	PUNCT
ftr-475	1564	5	see	see	VERB
ftr-475	1564	6	generally	generally	ADV
ftr-475	1564	7	joseph	joseph	PROPN
ftr-475	1564	8	p.	p.	PROPN
ftr-475	1564	9	mcgrath	mcgrath	PROPN
ftr-475	1564	10	,	,	PUNCT
ftr-475	1565	1	coupon	coupon	NOUN
ftr-475	1565	2	stripping	strip	VERB
ftr-475	1565	3	under	under	ADP
ftr-475	1565	4	section	section	NOUN
ftr-475	1565	5	1286	1286	NUM
ftr-475	1565	6	:	:	PUNCT
ftr-475	1565	7	trees	tree	NOUN
ftr-475	1565	8	,	,	PUNCT
ftr-475	1565	9	fruits	fruit	NOUN
ftr-475	1565	10	,	,	PUNCT
ftr-475	1565	11	and	and	CCONJ
ftr-475	1565	12	felines	feline	NOUN
ftr-475	1565	13	,	,	PUNCT
ftr-475	1565	14	38	38	NUM
ftr-475	1565	15	tax	tax	NOUN
ftr-475	1565	16	law	law	NOUN
ftr-475	1565	17	.	.	PUNCT
ftr-475	1566	1	267	267	NUM
ftr-475	1566	2	(	(	PUNCT
ftr-475	1566	3	1985	1985	NUM
ftr-475	1566	4	)	)	PUNCT
ftr-475	1566	5	.	.	PUNCT
ftr-475	1567	1	see	see	VERB
ftr-475	1567	2	also	also	ADV
ftr-475	1567	3	george	george	PROPN
ftr-475	1567	4	c.	c.	PROPN
ftr-475	1567	5	howell	howell	PROPN
ftr-475	1567	6	iii	iii	PROPN
ftr-475	1567	7	&	&	CCONJ
ftr-475	1567	8	cameron	cameron	PROPN
ftr-475	1567	9	n.	n.	PROPN
ftr-475	1567	10	cosby	cosby	PROPN
ftr-475	1567	11	,	,	PUNCT
ftr-475	1567	12	exotic	exotic	ADJ
ftr-475	1567	13	coupon	coupon	NOUN
ftr-475	1567	14	stripping	strip	VERB
ftr-475	1567	15	:	:	PUNCT
ftr-475	1567	16	a	a	DET
ftr-475	1567	17	voyage	voyage	NOUN
ftr-475	1567	18	to	to	ADP
ftr-475	1567	19	the	the	DET
ftr-475	1567	20	frontier	frontier	NOUN
ftr-475	1567	21	between	between	ADP
ftr-475	1567	22	debt	debt	NOUN
ftr-475	1567	23	and	and	CCONJ
ftr-475	1567	24	option	option	NOUN
ftr-475	1567	25	,	,	PUNCT
ftr-475	1567	26	12	12	NUM
ftr-475	1567	27	va	va	NOUN
ftr-475	1567	28	.	.	PUNCT
ftr-475	1568	1	tax	tax	PROPN
ftr-475	1568	2	rev	rev	PROPN
ftr-475	1568	3	.	.	PROPN
ftr-475	1569	1	531	531	NUM
ftr-475	1569	2	(	(	PUNCT
ftr-475	1569	3	1993	1993	NUM
ftr-475	1569	4	)	)	PUNCT
ftr-475	1569	5	.	.	PUNCT
ftr-475	1570	1	206	206	NUM
ftr-475	1570	2	.	.	PUNCT
ftr-475	1571	1	see	see	VERB
ftr-475	1571	2	bruce	bruce	PROPN
ftr-475	1571	3	kayle	kayle	PROPN
ftr-475	1571	4	,	,	PUNCT
ftr-475	1571	5	where	where	SCONJ
ftr-475	1571	6	has	have	AUX
ftr-475	1571	7	all	all	DET
ftr-475	1571	8	the	the	DET
ftr-475	1571	9	income	income	NOUN
ftr-475	1571	10	gone	go	VERB
ftr-475	1571	11	?	?	PUNCT
ftr-475	1572	1	the	the	DET
ftr-475	1572	2	mysterious	mysterious	ADJ
ftr-475	1572	3	relocation	relocation	NOUN
ftr-475	1572	4	of	of	ADP
ftr-475	1572	5	interest	interest	NOUN
ftr-475	1572	6	and	and	CCONJ
ftr-475	1572	7	principal	principal	NOUN
ftr-475	1572	8	in	in	ADP
ftr-475	1572	9	coupon	coupon	NOUN
ftr-475	1572	10	stripping	strip	VERB
ftr-475	1572	11	and	and	CCONJ
ftr-475	1572	12	related	related	ADJ
ftr-475	1572	13	transactions	transaction	NOUN
ftr-475	1572	14	,	,	PUNCT
ftr-475	1572	15	7	7	NUM
ftr-475	1572	16	va	va	NOUN
ftr-475	1572	17	.	.	PUNCT
ftr-475	1573	1	tax	tax	PROPN
ftr-475	1573	2	rev	rev	PROPN
ftr-475	1573	3	.	.	PROPN
ftr-475	1573	4	303	303	NUM
ftr-475	1573	5	(	(	PUNCT
ftr-475	1573	6	1987	1987	NUM
ftr-475	1573	7	)	)	PUNCT
ftr-475	1573	8	.	.	PUNCT
ftr-475	1574	1	[	[	X
ftr-475	1574	2	vol	vol	NOUN
ftr-475	1574	3	.	.	NOUN
ftr-475	1574	4	2:4	2:4	NUM
ftr-475	1574	5	tax	tax	NOUN
ftr-475	1574	6	aspects	aspect	NOUN
ftr-475	1574	7	of	of	ADP
ftr-475	1574	8	remic	remic	ADJ
ftr-475	1574	9	residual	residual	ADJ
ftr-475	1574	10	interests	interest	NOUN
ftr-475	1574	11	by	by	ADP
ftr-475	1574	12	pledging	pledge	VERB
ftr-475	1574	13	it	it	PRON
ftr-475	1574	14	to	to	PART
ftr-475	1574	15	secure	secure	VERB
ftr-475	1574	16	a	a	DET
ftr-475	1574	17	series	series	NOUN
ftr-475	1574	18	of	of	ADP
ftr-475	1574	19	debt	debt	NOUN
ftr-475	1574	20	instruments	instrument	NOUN
ftr-475	1574	21	issued	issue	VERB
ftr-475	1574	22	to	to	ADP
ftr-475	1574	23	five	five	NUM
ftr-475	1574	24	investors	investor	NOUN
ftr-475	1574	25	(	(	PUNCT
ftr-475	1574	26	investors	investor	NOUN
ftr-475	1574	27	a	a	PRON
ftr-475	1574	28	through	through	ADP
ftr-475	1574	29	d	d	NOUN
ftr-475	1574	30	)	)	PUNCT
ftr-475	1574	31	.	.	PUNCT
ftr-475	1575	1	each	each	DET
ftr-475	1575	2	debt	debt	NOUN
ftr-475	1575	3	instrument	instrument	NOUN
ftr-475	1575	4	entitles	entitle	VERB
ftr-475	1575	5	the	the	DET
ftr-475	1575	6	holder	holder	NOUN
ftr-475	1575	7	to	to	ADP
ftr-475	1575	8	an	an	DET
ftr-475	1575	9	amount	amount	NOUN
ftr-475	1575	10	equal	equal	ADJ
ftr-475	1575	11	to	to	ADP
ftr-475	1575	12	one	one	NUM
ftr-475	1575	13	of	of	ADP
ftr-475	1575	14	the	the	DET
ftr-475	1575	15	cash	cash	NOUN
ftr-475	1575	16	flows	flow	VERB
ftr-475	1575	17	due	due	ADJ
ftr-475	1575	18	under	under	ADP
ftr-475	1575	19	the	the	DET
ftr-475	1575	20	debt	debt	NOUN
ftr-475	1575	21	asset	asset	NOUN
ftr-475	1575	22	.	.	PUNCT
ftr-475	1576	1	for	for	ADP
ftr-475	1576	2	example	example	NOUN
ftr-475	1576	3	,	,	PUNCT
ftr-475	1576	4	investor	investor	NOUN
ftr-475	1576	5	a	a	PRON
ftr-475	1576	6	would	would	AUX
ftr-475	1576	7	be	be	AUX
ftr-475	1576	8	entitled	entitle	VERB
ftr-475	1576	9	to	to	PART
ftr-475	1576	10	receive	receive	VERB
ftr-475	1576	11	$	$	SYM
ftr-475	1576	12	80	80	NUM
ftr-475	1576	13	at	at	ADP
ftr-475	1576	14	the	the	DET
ftr-475	1576	15	end	end	NOUN
ftr-475	1576	16	of	of	ADP
ftr-475	1576	17	1993	1993	NUM
ftr-475	1576	18	,	,	PUNCT
ftr-475	1576	19	investor	investor	NOUN
ftr-475	1576	20	b	b	NOUN
ftr-475	1576	21	would	would	AUX
ftr-475	1576	22	be	be	AUX
ftr-475	1576	23	entitled	entitle	VERB
ftr-475	1576	24	to	to	ADP
ftr-475	1576	25	$	$	SYM
ftr-475	1576	26	80	80	NUM
ftr-475	1576	27	at	at	ADP
ftr-475	1576	28	the	the	DET
ftr-475	1576	29	end	end	NOUN
ftr-475	1576	30	of	of	ADP
ftr-475	1576	31	1994	1994	NUM
ftr-475	1576	32	,	,	PUNCT
ftr-475	1576	33	and	and	CCONJ
ftr-475	1576	34	so	so	ADV
ftr-475	1576	35	on	on	ADV
ftr-475	1576	36	.	.	PUNCT
ftr-475	1577	1	assuming	assume	VERB
ftr-475	1577	2	the	the	DET
ftr-475	1577	3	yield	yield	NOUN
ftr-475	1577	4	curve	curve	NOUN
ftr-475	1577	5	listed	list	VERB
ftr-475	1577	6	below	below	ADV
ftr-475	1577	7	,	,	PUNCT
ftr-475	1577	8	each	each	DET
ftr-475	1577	9	investor	investor	NOUN
ftr-475	1577	10	's	's	PART
ftr-475	1577	11	debt	debt	NOUN
ftr-475	1577	12	instrument	instrument	NOUN
ftr-475	1577	13	would	would	AUX
ftr-475	1577	14	have	have	VERB
ftr-475	1577	15	the	the	DET
ftr-475	1577	16	following	follow	VERB
ftr-475	1577	17	issue	issue	NOUN
ftr-475	1577	18	prices	price	NOUN
ftr-475	1577	19	:	:	PUNCT
ftr-475	1577	20	year	year	NOUN
ftr-475	1577	21	yield	yield	NOUN
ftr-475	1577	22	(	(	PUNCT
ftr-475	1577	23	12/31	12/31	NUM
ftr-475	1577	24	)	)	PUNCT
ftr-475	1577	25	curve	curve	NOUN
ftr-475	1577	26	1993	1993	NUM
ftr-475	1577	27	5.50	5.50	NUM
ftr-475	1577	28	%	%	NOUN
ftr-475	1577	29	1994	1994	NUM
ftr-475	1577	30	6.03	6.03	NUM
ftr-475	1577	31	1995	1995	NUM
ftr-475	1577	32	6.40	6.40	NUM
ftr-475	1577	33	1996	1996	NUM
ftr-475	1577	34	7.45	7.45	NUM
ftr-475	1577	35	1997	1997	NUM
ftr-475	1577	36	8.25	8.25	NUM
ftr-475	1577	37	issue	issue	NOUN
ftr-475	1577	38	prices	price	VERB
ftr-475	1577	39	investors	investor	NOUN
ftr-475	1577	40	a	a	DET
ftr-475	1577	41	b	b	NOUN
ftr-475	1577	42	$	$	SYM
ftr-475	1577	43	80.00	80.00	NUM
ftr-475	1577	44	80.00	80.00	NUM
ftr-475	1577	45	$	$	SYM
ftr-475	1577	46	75.83	75.83	NUM
ftr-475	1577	47	$	$	SYM
ftr-475	1577	48	71.16	71.16	NUM
ftr-475	1577	49	80.00	80.00	NUM
ftr-475	1577	50	80.00	80.00	NUM
ftr-475	1577	51	1080.00	1080.00	NUM
ftr-475	1577	52	$	$	SYM
ftr-475	1577	53	66.41	66.41	NUM
ftr-475	1577	54	$	$	SYM
ftr-475	1577	55	60.12	60.12	NUM
ftr-475	1577	56	$	$	SYM
ftr-475	1577	57	726.58	726.58	NUM
ftr-475	1577	58	based	base	VERB
ftr-475	1577	59	on	on	ADP
ftr-475	1577	60	the	the	DET
ftr-475	1577	61	foregoing	forego	VERB
ftr-475	1577	62	issue	issue	NOUN
ftr-475	1577	63	prices	price	NOUN
ftr-475	1577	64	and	and	CCONJ
ftr-475	1577	65	yields	yield	NOUN
ftr-475	1577	66	,	,	PUNCT
ftr-475	1577	67	the	the	DET
ftr-475	1577	68	holders	holder	NOUN
ftr-475	1577	69	will	will	AUX
ftr-475	1577	70	accrue	accrue	VERB
ftr-475	1577	71	interest	interest	NOUN
ftr-475	1577	72	income	income	NOUN
ftr-475	1577	73	on	on	ADP
ftr-475	1577	74	the	the	DET
ftr-475	1577	75	debt	debt	NOUN
ftr-475	1577	76	instruments	instrument	NOUN
ftr-475	1577	77	in	in	ADP
ftr-475	1577	78	each	each	DET
ftr-475	1577	79	period	period	NOUN
ftr-475	1577	80	as	as	SCONJ
ftr-475	1577	81	set	set	VERB
ftr-475	1577	82	forth	forth	ADV
ftr-475	1577	83	below	below	ADV
ftr-475	1577	84	:	:	PUNCT
ftr-475	1577	85	a	a	DET
ftr-475	1577	86	b	b	NOUN
ftr-475	1577	87	1993	1993	NUM
ftr-475	1577	88	$	$	SYM
ftr-475	1577	89	4.17	4.17	NUM
ftr-475	1577	90	$	$	SYM
ftr-475	1577	91	4.29	4.29	NUM
ftr-475	1577	92	1994	1994	NUM
ftr-475	1577	93	4.55	4.55	NUM
ftr-475	1577	94	1995	1995	NUM
ftr-475	1577	95	1996	1996	NUM
ftr-475	1577	96	1997	1997	NUM
ftr-475	1577	97	total	total	ADJ
ftr-475	1577	98	interest	interest	NOUN
ftr-475	1577	99	interest	interest	NOUN
ftr-475	1577	100	accruals	accrual	NOUN
ftr-475	1577	101	c	c	NOUN
ftr-475	1577	102	d	d	PROPN
ftr-475	1577	103	$	$	SYM
ftr-475	1577	104	4.25	4.25	NUM
ftr-475	1577	105	$	$	SYM
ftr-475	1577	106	4.47	4.47	NUM
ftr-475	1577	107	4.52	4.52	NUM
ftr-475	1577	108	4.80	4.80	NUM
ftr-475	1577	109	4.81	4.81	NUM
ftr-475	1577	110	5.16	5.16	NUM
ftr-475	1577	111	5.55	5.55	NUM
ftr-475	1577	112	the	the	DET
ftr-475	1577	113	total	total	ADJ
ftr-475	1577	114	interest	interest	NOUN
ftr-475	1577	115	accruals	accrual	NOUN
ftr-475	1577	116	for	for	ADP
ftr-475	1577	117	the	the	DET
ftr-475	1577	118	holders	holder	NOUN
ftr-475	1577	119	,	,	PUNCT
ftr-475	1577	120	however	however	ADV
ftr-475	1577	121	,	,	PUNCT
ftr-475	1577	122	interest	interest	NOUN
ftr-475	1577	123	accruals	accrual	NOUN
ftr-475	1577	124	for	for	ADP
ftr-475	1577	125	the	the	DET
ftr-475	1577	126	corporation	corporation	NOUN
ftr-475	1577	127	on	on	ADP
ftr-475	1577	128	the	the	DET
ftr-475	1577	129	underlying	underlying	ADJ
ftr-475	1577	130	difference	difference	NOUN
ftr-475	1577	131	representing	represent	VERB
ftr-475	1577	132	phantom	phantom	ADJ
ftr-475	1577	133	income	income	NOUN
ftr-475	1577	134	or	or	CCONJ
ftr-475	1577	135	loss	loss	NOUN
ftr-475	1577	136	:	:	PUNCT
ftr-475	1577	137	total	total	ADJ
ftr-475	1577	138	accruals	accrual	NOUN
ftr-475	1577	139	(	(	PUNCT
ftr-475	1577	140	investors	investor	NOUN
ftr-475	1577	141	)	)	PUNCT
ftr-475	1577	142	$	$	SYM
ftr-475	1577	143	77.12	77.12	NUM
ftr-475	1577	144	78.76	78.76	NUM
ftr-475	1577	145	80.21	80.21	NUM
ftr-475	1577	146	81.59	81.59	NUM
ftr-475	1577	147	82.31	82.31	NUM
ftr-475	1577	148	$	$	SYM
ftr-475	1577	149	400.00	400.00	NUM
ftr-475	1577	150	total	total	ADJ
ftr-475	1577	151	accruals	accrual	NOUN
ftr-475	1577	152	(	(	PUNCT
ftr-475	1577	153	corporation	corporation	NOUN
ftr-475	1577	154	)	)	PUNCT
ftr-475	1577	155	$	$	SYM
ftr-475	1577	156	80.00	80.00	NUM
ftr-475	1577	157	80.00	80.00	NUM
ftr-475	1577	158	80.00	80.00	NUM
ftr-475	1577	159	80.00	80.00	NUM
ftr-475	1577	160	80.00	80.00	NUM
ftr-475	1577	161	$	$	SYM
ftr-475	1577	162	400.00	400.00	NUM
ftr-475	1577	163	will	will	AUX
ftr-475	1577	164	not	not	PART
ftr-475	1577	165	match	match	VERB
ftr-475	1577	166	the	the	DET
ftr-475	1577	167	debt	debt	NOUN
ftr-475	1577	168	asset	asset	NOUN
ftr-475	1577	169	,	,	PUNCT
ftr-475	1577	170	with	with	ADP
ftr-475	1577	171	the	the	DET
ftr-475	1577	172	phantom	phantom	ADJ
ftr-475	1577	173	income	income	NOUN
ftr-475	1577	174	or	or	CCONJ
ftr-475	1577	175	(	(	PUNCT
ftr-475	1577	176	loss	loss	NOUN
ftr-475	1577	177	)	)	PUNCT
ftr-475	1577	178	$	$	SYM
ftr-475	1577	179	2.88	2.88	NUM
ftr-475	1577	180	1.24	1.24	NUM
ftr-475	1577	181	(	(	PUNCT
ftr-475	1577	182	0.21	0.21	NUM
ftr-475	1577	183	)	)	PUNCT
ftr-475	1577	184	(	(	PUNCT
ftr-475	1577	185	1.59	1.59	NUM
ftr-475	1577	186	)	)	PUNCT
ftr-475	1577	187	(	(	PUNCT
ftr-475	1577	188	2.31	2.31	NUM
ftr-475	1577	189	)	)	PUNCT
ftr-475	1577	190	$	$	SYM
ftr-475	1577	191	0.00	0.00	NUM
ftr-475	1577	192	thus	thus	ADV
ftr-475	1577	193	,	,	PUNCT
ftr-475	1577	194	in	in	ADP
ftr-475	1577	195	this	this	DET
ftr-475	1577	196	example	example	NOUN
ftr-475	1577	197	,	,	PUNCT
ftr-475	1577	198	the	the	DET
ftr-475	1577	199	corporation	corporation	NOUN
ftr-475	1577	200	will	will	AUX
ftr-475	1577	201	have	have	VERB
ftr-475	1577	202	phantom	phantom	ADJ
ftr-475	1577	203	income	income	NOUN
ftr-475	1577	204	in	in	ADP
ftr-475	1577	205	1993	1993	NUM
ftr-475	1577	206	and	and	CCONJ
ftr-475	1577	207	1994	1994	NUM
ftr-475	1577	208	of	of	ADP
ftr-475	1577	209	$	$	SYM
ftr-475	1577	210	2.88	2.88	NUM
ftr-475	1577	211	and	and	CCONJ
ftr-475	1577	212	$	$	SYM
ftr-475	1577	213	1.24	1.24	NUM
ftr-475	1577	214	,	,	PUNCT
ftr-475	1577	215	meaning	mean	VERB
ftr-475	1577	216	that	that	SCONJ
ftr-475	1577	217	the	the	DET
ftr-475	1577	218	interest	interest	NOUN
ftr-475	1577	219	that	that	PRON
ftr-475	1577	220	the	the	DET
ftr-475	1577	221	corporae	corporae	NOUN
ftr-475	1577	222	$	$	SYM
ftr-475	1577	223	59.94	59.94	NUM
ftr-475	1577	224	64.89	64.89	NUM
ftr-475	1577	225	70.24	70.24	NUM
ftr-475	1577	226	76.04	76.04	NUM
ftr-475	1577	227	82.31	82.31	NUM
ftr-475	1577	228	totals	total	NOUN
ftr-475	1577	229	$	$	SYM
ftr-475	1577	230	77.12	77.12	NUM
ftr-475	1577	231	78.76	78.76	NUM
ftr-475	1577	232	80.21	80.21	NUM
ftr-475	1577	233	81.59	81.59	NUM
ftr-475	1577	234	82.31	82.31	NUM
ftr-475	1577	235	$	$	SYM
ftr-475	1577	236	400.00	400.00	NUM
ftr-475	1577	237	1993	1993	NUM
ftr-475	1577	238	1994	1994	NUM
ftr-475	1577	239	1995	1995	NUM
ftr-475	1577	240	1996	1996	NUM
ftr-475	1577	241	1997	1997	NUM
ftr-475	1577	242	totals	total	NOUN
ftr-475	1577	243	19941	19941	NUM
ftr-475	1577	244	florida	florida	PROPN
ftr-475	1577	245	tax	tax	PROPN
ftr-475	1577	246	review	review	NOUN
ftr-475	1577	247	tion	tion	NOUN
ftr-475	1577	248	accrues	accrue	VERB
ftr-475	1577	249	on	on	ADP
ftr-475	1577	250	the	the	DET
ftr-475	1577	251	bond	bond	NOUN
ftr-475	1577	252	will	will	AUX
ftr-475	1577	253	exceed	exceed	VERB
ftr-475	1577	254	the	the	DET
ftr-475	1577	255	interest	interest	NOUN
ftr-475	1577	256	expense	expense	NOUN
ftr-475	1577	257	it	it	PRON
ftr-475	1577	258	accrues	accrue	VERB
ftr-475	1577	259	on	on	ADP
ftr-475	1577	260	the	the	DET
ftr-475	1577	261	investors	investor	NOUN
ftr-475	1577	262	'	'	PART
ftr-475	1577	263	debt	debt	NOUN
ftr-475	1577	264	instruments	instrument	NOUN
ftr-475	1577	265	by	by	ADP
ftr-475	1577	266	these	these	DET
ftr-475	1577	267	amounts	amount	NOUN
ftr-475	1577	268	.	.	PUNCT
ftr-475	1578	1	of	of	ADP
ftr-475	1578	2	course	course	NOUN
ftr-475	1578	3	,	,	PUNCT
ftr-475	1578	4	the	the	DET
ftr-475	1578	5	phenomenon	phenomenon	NOUN
ftr-475	1578	6	turns	turn	VERB
ftr-475	1578	7	around	around	ADP
ftr-475	1578	8	beginning	begin	VERB
ftr-475	1578	9	in	in	ADP
ftr-475	1578	10	1995	1995	NUM
ftr-475	1578	11	and	and	CCONJ
ftr-475	1578	12	the	the	DET
ftr-475	1578	13	corporation	corporation	NOUN
ftr-475	1578	14	begins	begin	VERB
ftr-475	1578	15	to	to	PART
ftr-475	1578	16	recognize	recognize	VERB
ftr-475	1578	17	phantom	phantom	ADJ
ftr-475	1578	18	losses	loss	NOUN
ftr-475	1578	19	.	.	PUNCT
ftr-475	1579	1	in	in	ADP
ftr-475	1579	2	the	the	DET
ftr-475	1579	3	aggregate	aggregate	NOUN
ftr-475	1579	4	,	,	PUNCT
ftr-475	1579	5	the	the	DET
ftr-475	1579	6	phantom	phantom	ADJ
ftr-475	1579	7	income	income	NOUN
ftr-475	1579	8	and	and	CCONJ
ftr-475	1579	9	losses	loss	NOUN
ftr-475	1579	10	of	of	ADP
ftr-475	1579	11	the	the	DET
ftr-475	1579	12	corporation	corporation	NOUN
ftr-475	1579	13	sum	sum	NOUN
ftr-475	1579	14	to	to	ADP
ftr-475	1579	15	zero	zero	NUM
ftr-475	1579	16	,	,	PUNCT
ftr-475	1579	17	showing	show	VERB
ftr-475	1579	18	that	that	SCONJ
ftr-475	1579	19	in	in	ADP
ftr-475	1579	20	the	the	DET
ftr-475	1579	21	aggregate	aggregate	NOUN
ftr-475	1579	22	the	the	DET
ftr-475	1579	23	total	total	ADJ
ftr-475	1579	24	amount	amount	NOUN
ftr-475	1579	25	of	of	ADP
ftr-475	1579	26	interest	interest	NOUN
ftr-475	1579	27	accrued	accrue	VERB
ftr-475	1579	28	by	by	ADP
ftr-475	1579	29	the	the	DET
ftr-475	1579	30	investors	investor	NOUN
ftr-475	1579	31	will	will	AUX
ftr-475	1579	32	equal	equal	VERB
ftr-475	1579	33	the	the	DET
ftr-475	1579	34	total	total	ADJ
ftr-475	1579	35	interest	interest	NOUN
ftr-475	1579	36	accrued	accrue	VERB
ftr-475	1579	37	by	by	ADP
ftr-475	1579	38	the	the	DET
ftr-475	1579	39	corporation	corporation	NOUN
ftr-475	1579	40	on	on	ADP
ftr-475	1579	41	the	the	DET
ftr-475	1579	42	underlying	underlie	VERB
ftr-475	1579	43	bond	bond	NOUN
ftr-475	1579	44	.	.	PUNCT
ftr-475	1580	1	the	the	DET
ftr-475	1580	2	only	only	ADJ
ftr-475	1580	3	difference	difference	NOUN
ftr-475	1580	4	is	be	AUX
ftr-475	1580	5	one	one	NUM
ftr-475	1580	6	of	of	ADP
ftr-475	1580	7	timing	timing	NOUN
ftr-475	1580	8	.	.	PUNCT
ftr-475	1581	1	in	in	ADP
ftr-475	1581	2	general	general	ADJ
ftr-475	1581	3	,	,	PUNCT
ftr-475	1581	4	given	give	VERB
ftr-475	1581	5	an	an	DET
ftr-475	1581	6	upward	upward	ADJ
ftr-475	1581	7	sloping	slope	VERB
ftr-475	1581	8	yield	yield	NOUN
ftr-475	1581	9	curve	curve	NOUN
ftr-475	1581	10	,	,	PUNCT
ftr-475	1581	11	the	the	DET
ftr-475	1581	12	holder	holder	NOUN
ftr-475	1581	13	-	-	PUNCT
ftr-475	1581	14	investors	investor	NOUN
ftr-475	1581	15	will	will	AUX
ftr-475	1581	16	accrue	accrue	VERB
ftr-475	1581	17	less	less	ADJ
ftr-475	1581	18	interest	interest	NOUN
ftr-475	1581	19	income	income	NOUN
ftr-475	1581	20	in	in	ADP
ftr-475	1581	21	the	the	DET
ftr-475	1581	22	early	early	ADJ
ftr-475	1581	23	periods	period	NOUN
ftr-475	1581	24	and	and	CCONJ
ftr-475	1581	25	more	more	ADJ
ftr-475	1581	26	in	in	ADP
ftr-475	1581	27	the	the	DET
ftr-475	1581	28	later	later	ADJ
ftr-475	1581	29	periods	period	NOUN
ftr-475	1581	30	.	.	PUNCT
ftr-475	1582	1	2	2	X
ftr-475	1582	2	.	.	X
ftr-475	1582	3	phantom	phantom	ADJ
ftr-475	1582	4	income	income	NOUN
ftr-475	1582	5	and	and	CCONJ
ftr-475	1582	6	losses	loss	NOUN
ftr-475	1582	7	in	in	ADP
ftr-475	1582	8	securitizations.-the	securitizations.-the	DET
ftr-475	1582	9	preceding	precede	VERB
ftr-475	1582	10	subsection	subsection	NOUN
ftr-475	1582	11	described	describe	VERB
ftr-475	1582	12	in	in	ADP
ftr-475	1582	13	general	general	ADJ
ftr-475	1582	14	terms	term	NOUN
ftr-475	1582	15	the	the	DET
ftr-475	1582	16	phantom	phantom	ADJ
ftr-475	1582	17	income	income	NOUN
ftr-475	1582	18	and	and	CCONJ
ftr-475	1582	19	loss	loss	NOUN
ftr-475	1582	20	phenomenon	phenomenon	NOUN
ftr-475	1582	21	.	.	PUNCT
ftr-475	1583	1	what	what	PRON
ftr-475	1583	2	remains	remain	VERB
ftr-475	1583	3	to	to	PART
ftr-475	1583	4	be	be	AUX
ftr-475	1583	5	considered	consider	VERB
ftr-475	1583	6	before	before	ADP
ftr-475	1583	7	describing	describe	VERB
ftr-475	1583	8	the	the	DET
ftr-475	1583	9	remic	remic	ADJ
ftr-475	1583	10	excess	excess	ADJ
ftr-475	1583	11	inclusion	inclusion	NOUN
ftr-475	1583	12	rules	rule	NOUN
ftr-475	1583	13	is	be	AUX
ftr-475	1583	14	why	why	SCONJ
ftr-475	1583	15	special	special	ADJ
ftr-475	1583	16	rules	rule	NOUN
ftr-475	1583	17	dealing	deal	VERB
ftr-475	1583	18	with	with	ADP
ftr-475	1583	19	phantom	phantom	ADJ
ftr-475	1583	20	income	income	NOUN
ftr-475	1583	21	or	or	CCONJ
ftr-475	1583	22	loss	loss	NOUN
ftr-475	1583	23	were	be	AUX
ftr-475	1583	24	considered	consider	VERB
ftr-475	1583	25	necessary	necessary	ADJ
ftr-475	1583	26	in	in	ADP
ftr-475	1583	27	the	the	DET
ftr-475	1583	28	case	case	NOUN
ftr-475	1583	29	of	of	ADP
ftr-475	1583	30	remics	remic	NOUN
ftr-475	1583	31	.	.	PUNCT
ftr-475	1584	1	the	the	DET
ftr-475	1584	2	starting	starting	NOUN
ftr-475	1584	3	point	point	NOUN
ftr-475	1584	4	for	for	ADP
ftr-475	1584	5	the	the	DET
ftr-475	1584	6	discussion	discussion	NOUN
ftr-475	1584	7	is	be	AUX
ftr-475	1584	8	the	the	DET
ftr-475	1584	9	distinction	distinction	NOUN
ftr-475	1584	10	between	between	ADP
ftr-475	1584	11	coupon	coupon	NOUN
ftr-475	1584	12	stripping	strip	VERB
ftr-475	1584	13	transactions	transaction	NOUN
ftr-475	1584	14	and	and	CCONJ
ftr-475	1584	15	paythrough	paythrough	ADJ
ftr-475	1584	16	securitizations	securitization	NOUN
ftr-475	1584	17	.	.	PUNCT
ftr-475	1585	1	both	both	PRON
ftr-475	1585	2	are	be	AUX
ftr-475	1585	3	conceptually	conceptually	ADV
ftr-475	1585	4	alike	alike	ADV
ftr-475	1585	5	-	-	PUNCT
ftr-475	1585	6	the	the	DET
ftr-475	1585	7	substance	substance	NOUN
ftr-475	1585	8	of	of	ADP
ftr-475	1585	9	each	each	PRON
ftr-475	1585	10	is	be	AUX
ftr-475	1585	11	to	to	PART
ftr-475	1585	12	carve	carve	VERB
ftr-475	1585	13	up	up	ADP
ftr-475	1585	14	cash	cash	NOUN
ftr-475	1585	15	flows	flow	NOUN
ftr-475	1585	16	on	on	ADP
ftr-475	1585	17	debt	debt	NOUN
ftr-475	1585	18	assets	asset	NOUN
ftr-475	1585	19	and	and	CCONJ
ftr-475	1585	20	sell	sell	VERB
ftr-475	1585	21	interests	interest	NOUN
ftr-475	1585	22	in	in	ADP
ftr-475	1585	23	them	they	PRON
ftr-475	1585	24	to	to	ADP
ftr-475	1585	25	investors	investor	NOUN
ftr-475	1585	26	.	.	PUNCT
ftr-475	1586	1	in	in	ADP
ftr-475	1586	2	a	a	DET
ftr-475	1586	3	stripping	strip	VERB
ftr-475	1586	4	transaction	transaction	NOUN
ftr-475	1586	5	,	,	PUNCT
ftr-475	1586	6	however	however	ADV
ftr-475	1586	7	,	,	PUNCT
ftr-475	1586	8	investors	investor	NOUN
ftr-475	1586	9	directly	directly	ADV
ftr-475	1586	10	acquire	acquire	VERB
ftr-475	1586	11	interests	interest	NOUN
ftr-475	1586	12	in	in	ADP
ftr-475	1586	13	the	the	DET
ftr-475	1586	14	debt	debt	NOUN
ftr-475	1586	15	asset	asset	NOUN
ftr-475	1586	16	and	and	CCONJ
ftr-475	1586	17	the	the	DET
ftr-475	1586	18	curious	curious	ADJ
ftr-475	1586	19	,	,	PUNCT
ftr-475	1586	20	janus	janus	ADJ
ftr-475	1586	21	-	-	PUNCT
ftr-475	1586	22	faced	faced	ADJ
ftr-475	1586	23	situation	situation	NOUN
ftr-475	1586	24	arises	arise	VERB
ftr-475	1586	25	of	of	ADP
ftr-475	1586	26	investors	investor	NOUN
ftr-475	1586	27	being	be	AUX
ftr-475	1586	28	taxed	tax	VERB
ftr-475	1586	29	as	as	SCONJ
ftr-475	1586	30	if	if	SCONJ
ftr-475	1586	31	they	they	PRON
ftr-475	1586	32	held	hold	VERB
ftr-475	1586	33	separate	separate	ADJ
ftr-475	1586	34	bonds	bond	NOUN
ftr-475	1586	35	and	and	CCONJ
ftr-475	1586	36	the	the	DET
ftr-475	1586	37	issuer	issuer	NOUN
ftr-475	1586	38	being	be	AUX
ftr-475	1586	39	taxed	tax	VERB
ftr-475	1586	40	as	as	SCONJ
ftr-475	1586	41	if	if	SCONJ
ftr-475	1586	42	it	it	PRON
ftr-475	1586	43	had	have	AUX
ftr-475	1586	44	issued	issue	VERB
ftr-475	1586	45	a	a	DET
ftr-475	1586	46	single	single	ADJ
ftr-475	1586	47	,	,	PUNCT
ftr-475	1586	48	unified	unified	ADJ
ftr-475	1586	49	debt	debt	NOUN
ftr-475	1586	50	instrument	instrument	NOUN
ftr-475	1586	51	.	.	PUNCT
ftr-475	1587	1	thus	thus	ADV
ftr-475	1587	2	,	,	PUNCT
ftr-475	1587	3	the	the	DET
ftr-475	1587	4	issuer	issuer	NOUN
ftr-475	1587	5	deducts	deduct	VERB
ftr-475	1587	6	interest	interest	NOUN
ftr-475	1587	7	based	base	VERB
ftr-475	1587	8	on	on	ADP
ftr-475	1587	9	a	a	DET
ftr-475	1587	10	single	single	ADJ
ftr-475	1587	11	rate	rate	NOUN
ftr-475	1587	12	,	,	PUNCT
ftr-475	1587	13	but	but	CCONJ
ftr-475	1587	14	the	the	DET
ftr-475	1587	15	holders	holder	NOUN
ftr-475	1587	16	report	report	VERB
ftr-475	1587	17	interest	interest	NOUN
ftr-475	1587	18	income	income	NOUN
ftr-475	1587	19	based	base	VERB
ftr-475	1587	20	on	on	ADP
ftr-475	1587	21	their	their	PRON
ftr-475	1587	22	different	different	ADJ
ftr-475	1587	23	respective	respective	ADJ
ftr-475	1587	24	yields	yield	NOUN
ftr-475	1587	25	.	.	PUNCT
ftr-475	1588	1	a	a	DET
ftr-475	1588	2	stripping	strip	VERB
ftr-475	1588	3	transaction	transaction	NOUN
ftr-475	1588	4	thus	thus	ADV
ftr-475	1588	5	involves	involve	VERB
ftr-475	1588	6	the	the	DET
ftr-475	1588	7	same	same	ADJ
ftr-475	1588	8	yield	yield	NOUN
ftr-475	1588	9	curve	curve	NOUN
ftr-475	1588	10	v.	v.	ADP
ftr-475	1588	11	single	single	ADJ
ftr-475	1588	12	rate	rate	NOUN
ftr-475	1588	13	distortion	distortion	NOUN
ftr-475	1588	14	described	describe	VERB
ftr-475	1588	15	above	above	ADV
ftr-475	1588	16	,	,	PUNCT
ftr-475	1588	17	but	but	CCONJ
ftr-475	1588	18	it	it	PRON
ftr-475	1588	19	does	do	AUX
ftr-475	1588	20	not	not	PART
ftr-475	1588	21	give	give	VERB
ftr-475	1588	22	rise	rise	NOUN
ftr-475	1588	23	to	to	ADP
ftr-475	1588	24	phantom	phantom	ADJ
ftr-475	1588	25	income	income	NOUN
ftr-475	1588	26	and	and	CCONJ
ftr-475	1588	27	loss	loss	NOUN
ftr-475	1588	28	for	for	ADP
ftr-475	1588	29	tax	tax	NOUN
ftr-475	1588	30	purposes	purpose	NOUN
ftr-475	1588	31	.	.	PUNCT
ftr-475	1589	1	on	on	ADP
ftr-475	1589	2	the	the	DET
ftr-475	1589	3	contrary	contrary	NOUN
ftr-475	1589	4	,	,	PUNCT
ftr-475	1589	5	phantom	phantom	ADJ
ftr-475	1589	6	income	income	NOUN
ftr-475	1589	7	or	or	CCONJ
ftr-475	1589	8	loss	loss	NOUN
ftr-475	1589	9	escapes	escape	VERB
ftr-475	1589	10	from	from	ADP
ftr-475	1589	11	the	the	DET
ftr-475	1589	12	tax	tax	NOUN
ftr-475	1589	13	system	system	NOUN
ftr-475	1589	14	altogether	altogether	ADV
ftr-475	1589	15	.	.	PUNCT
ftr-475	1590	1	in	in	ADP
ftr-475	1590	2	the	the	DET
ftr-475	1590	3	example	example	NOUN
ftr-475	1590	4	described	describe	VERB
ftr-475	1590	5	above	above	ADV
ftr-475	1590	6	,	,	PUNCT
ftr-475	1590	7	if	if	SCONJ
ftr-475	1590	8	it	it	PRON
ftr-475	1590	9	is	be	AUX
ftr-475	1590	10	assumed	assume	VERB
ftr-475	1590	11	that	that	SCONJ
ftr-475	1590	12	the	the	DET
ftr-475	1590	13	transaction	transaction	NOUN
ftr-475	1590	14	involved	involve	VERB
ftr-475	1590	15	a	a	DET
ftr-475	1590	16	coupon	coupon	NOUN
ftr-475	1590	17	strip	strip	NOUN
ftr-475	1590	18	instead	instead	ADV
ftr-475	1590	19	of	of	ADP
ftr-475	1590	20	a	a	DET
ftr-475	1590	21	pay	pay	NOUN
ftr-475	1590	22	-	-	PUNCT
ftr-475	1590	23	through	through	ADP
ftr-475	1590	24	securitization	securitization	NOUN
ftr-475	1590	25	,	,	PUNCT
ftr-475	1590	26	the	the	DET
ftr-475	1590	27	result	result	NOUN
ftr-475	1590	28	is	be	AUX
ftr-475	1590	29	that	that	SCONJ
ftr-475	1590	30	instead	instead	ADV
ftr-475	1590	31	of	of	ADP
ftr-475	1590	32	issuing	issue	VERB
ftr-475	1590	33	debt	debt	NOUN
ftr-475	1590	34	backed	back	VERB
ftr-475	1590	35	by	by	ADP
ftr-475	1590	36	the	the	DET
ftr-475	1590	37	cash	cash	NOUN
ftr-475	1590	38	flows	flow	NOUN
ftr-475	1590	39	on	on	ADP
ftr-475	1590	40	the	the	DET
ftr-475	1590	41	bond	bond	NOUN
ftr-475	1590	42	,	,	PUNCT
ftr-475	1590	43	the	the	DET
ftr-475	1590	44	corporation	corporation	NOUN
ftr-475	1590	45	sells	sell	VERB
ftr-475	1590	46	the	the	DET
ftr-475	1590	47	actual	actual	ADJ
ftr-475	1590	48	cashflows	cashflow	NOUN
ftr-475	1590	49	and	and	CCONJ
ftr-475	1590	50	thus	thus	ADV
ftr-475	1590	51	the	the	DET
ftr-475	1590	52	corporation	corporation	NOUN
ftr-475	1590	53	is	be	AUX
ftr-475	1590	54	no	no	ADV
ftr-475	1590	55	longer	long	ADV
ftr-475	1590	56	a	a	DET
ftr-475	1590	57	"	"	PUNCT
ftr-475	1590	58	holder	holder	NOUN
ftr-475	1590	59	"	"	PUNCT
ftr-475	1590	60	of	of	ADP
ftr-475	1590	61	the	the	DET
ftr-475	1590	62	rights	right	NOUN
ftr-475	1590	63	to	to	ADP
ftr-475	1590	64	those	those	DET
ftr-475	1590	65	cashflows	cashflow	NOUN
ftr-475	1590	66	.	.	PUNCT
ftr-475	1591	1	since	since	SCONJ
ftr-475	1591	2	the	the	DET
ftr-475	1591	3	corporation	corporation	NOUN
ftr-475	1591	4	no	no	ADV
ftr-475	1591	5	longer	long	ADV
ftr-475	1591	6	holds	hold	VERB
ftr-475	1591	7	the	the	DET
ftr-475	1591	8	debt	debt	NOUN
ftr-475	1591	9	asset	asset	NOUN
ftr-475	1591	10	,	,	PUNCT
ftr-475	1591	11	there	there	PRON
ftr-475	1591	12	are	be	VERB
ftr-475	1591	13	no	no	ADV
ftr-475	1591	14	longer	long	ADJ
ftr-475	1591	15	interest	interest	NOUN
ftr-475	1591	16	income	income	NOUN
ftr-475	1591	17	accruals	accrual	NOUN
ftr-475	1591	18	matching	match	VERB
ftr-475	1591	19	the	the	DET
ftr-475	1591	20	issuer	issuer	NOUN
ftr-475	1591	21	's	's	PART
ftr-475	1591	22	interest	interest	NOUN
ftr-475	1591	23	deductions	deduction	NOUN
ftr-475	1591	24	.	.	PUNCT
ftr-475	1592	1	accordingly	accordingly	ADV
ftr-475	1592	2	,	,	PUNCT
ftr-475	1592	3	for	for	ADP
ftr-475	1592	4	tax	tax	NOUN
ftr-475	1592	5	purposes	purpose	NOUN
ftr-475	1592	6	,	,	PUNCT
ftr-475	1592	7	the	the	DET
ftr-475	1592	8	issuer	issuer	NOUN
ftr-475	1592	9	of	of	ADP
ftr-475	1592	10	the	the	DET
ftr-475	1592	11	debt	debt	NOUN
ftr-475	1592	12	asset	asset	NOUN
ftr-475	1592	13	deducts	deduct	VERB
ftr-475	1592	14	interest	interest	NOUN
ftr-475	1592	15	at	at	ADP
ftr-475	1592	16	8	8	NUM
ftr-475	1592	17	%	%	NOUN
ftr-475	1592	18	per	per	ADP
ftr-475	1592	19	year	year	NOUN
ftr-475	1592	20	(	(	PUNCT
ftr-475	1592	21	$	$	SYM
ftr-475	1592	22	80	80	NUM
ftr-475	1592	23	)	)	PUNCT
ftr-475	1592	24	,	,	PUNCT
ftr-475	1592	25	but	but	CCONJ
ftr-475	1592	26	the	the	DET
ftr-475	1592	27	new	new	ADJ
ftr-475	1592	28	holders	holder	NOUN
ftr-475	1592	29	report	report	VERB
ftr-475	1592	30	interest	interest	NOUN
ftr-475	1592	31	income	income	NOUN
ftr-475	1592	32	,	,	PUNCT
ftr-475	1592	33	in	in	ADP
ftr-475	1592	34	aggregate	aggregate	NOUN
ftr-475	1592	35	,	,	PUNCT
ftr-475	1592	36	of	of	ADP
ftr-475	1592	37	less	less	ADJ
ftr-475	1592	38	than	than	ADP
ftr-475	1592	39	$	$	SYM
ftr-475	1592	40	80	80	NUM
ftr-475	1592	41	per	per	ADP
ftr-475	1592	42	year	year	NOUN
ftr-475	1592	43	in	in	ADP
ftr-475	1592	44	the	the	DET
ftr-475	1592	45	first	first	ADJ
ftr-475	1592	46	two	two	NUM
ftr-475	1592	47	years	year	NOUN
ftr-475	1592	48	and	and	CCONJ
ftr-475	1592	49	more	more	ADJ
ftr-475	1592	50	than	than	ADP
ftr-475	1592	51	$	$	SYM
ftr-475	1592	52	80	80	NUM
ftr-475	1592	53	per	per	ADP
ftr-475	1592	54	year	year	NOUN
ftr-475	1592	55	in	in	ADP
ftr-475	1592	56	the	the	DET
ftr-475	1592	57	remaining	remain	VERB
ftr-475	1592	58	three	three	NUM
ftr-475	1592	59	years	year	NOUN
ftr-475	1592	60	.	.	PUNCT
ftr-475	1593	1	thus	thus	ADV
ftr-475	1593	2	,	,	PUNCT
ftr-475	1593	3	the	the	DET
ftr-475	1593	4	phantom	phantom	ADJ
ftr-475	1593	5	income	income	NOUN
ftr-475	1593	6	or	or	CCONJ
ftr-475	1593	7	loss	loss	NOUN
ftr-475	1593	8	drops	drop	VERB
ftr-475	1593	9	out	out	ADP
ftr-475	1593	10	of	of	ADP
ftr-475	1593	11	the	the	DET
ftr-475	1593	12	tax	tax	NOUN
ftr-475	1593	13	system	system	NOUN
ftr-475	1593	14	entirely	entirely	ADV
ftr-475	1593	15	.	.	PUNCT
ftr-475	1594	1	this	this	DET
ftr-475	1594	2	feature	feature	NOUN
ftr-475	1594	3	of	of	ADP
ftr-475	1594	4	coupon	coupon	NOUN
ftr-475	1594	5	stripping	strip	VERB
ftr-475	1594	6	may	may	AUX
ftr-475	1594	7	help	help	VERB
ftr-475	1594	8	explain	explain	VERB
ftr-475	1594	9	restrictions	restriction	NOUN
ftr-475	1594	10	that	that	PRON
ftr-475	1594	11	currently	currently	ADV
ftr-475	1594	12	exist	exist	VERB
ftr-475	1594	13	on	on	ADP
ftr-475	1594	14	the	the	DET
ftr-475	1594	15	ability	ability	NOUN
ftr-475	1594	16	of	of	ADP
ftr-475	1594	17	a	a	DET
ftr-475	1594	18	holder	holder	NOUN
ftr-475	1594	19	to	to	PART
ftr-475	1594	20	engage	engage	VERB
ftr-475	1594	21	in	in	ADP
ftr-475	1594	22	coupon	coupon	NOUN
ftr-475	1594	23	stripping	strip	VERB
ftr-475	1594	24	transactions	transaction	NOUN
ftr-475	1594	25	.	.	PUNCT
ftr-475	1595	1	in	in	ADP
ftr-475	1595	2	general	general	ADJ
ftr-475	1595	3	,	,	PUNCT
ftr-475	1595	4	the	the	DET
ftr-475	1595	5	tax	tax	NOUN
ftr-475	1595	6	laws	law	NOUN
ftr-475	1595	7	permit	permit	VERB
ftr-475	1595	8	a	a	DET
ftr-475	1595	9	straightforward	straightforward	ADJ
ftr-475	1595	10	strip	strip	NOUN
ftr-475	1595	11	of	of	ADP
ftr-475	1595	12	a	a	DET
ftr-475	1595	13	fixed	fix	VERB
ftr-475	1595	14	portion	portion	NOUN
ftr-475	1595	15	of	of	ADP
ftr-475	1595	16	cashflows	cashflow	NOUN
ftr-475	1595	17	due	due	ADJ
ftr-475	1595	18	on	on	ADP
ftr-475	1595	19	a	a	DET
ftr-475	1595	20	bond	bond	NOUN
ftr-475	1595	21	,	,	PUNCT
ftr-475	1595	22	notwithstanding	notwithstanding	ADP
ftr-475	1595	23	the	the	DET
ftr-475	1595	24	resulting	result	VERB
ftr-475	1595	25	asymmetry	asymmetry	NOUN
ftr-475	1595	26	of	of	ADP
ftr-475	1595	27	tax	tax	NOUN
ftr-475	1595	28	treatment	treatment	NOUN
ftr-475	1595	29	between	between	ADP
ftr-475	1595	30	the	the	DET
ftr-475	1595	31	debt	debt	NOUN
ftr-475	1595	32	issuer	issuer	NOUN
ftr-475	1595	33	and	and	CCONJ
ftr-475	1595	34	the	the	DET
ftr-475	1595	35	"	"	PUNCT
ftr-475	1595	36	stripees	stripee	NOUN
ftr-475	1595	37	.	.	PUNCT
ftr-475	1595	38	"	"	PUNCT
ftr-475	1596	1	however	however	ADV
ftr-475	1596	2	,	,	PUNCT
ftr-475	1596	3	the	the	DET
ftr-475	1596	4	tax	tax	NOUN
ftr-475	1596	5	[	[	X
ftr-475	1596	6	vol	vol	NOUN
ftr-475	1596	7	2:4	2:4	NUM
ftr-475	1596	8	tax	tax	NOUN
ftr-475	1596	9	aspects	aspect	NOUN
ftr-475	1596	10	of	of	ADP
ftr-475	1596	11	remic	remic	ADJ
ftr-475	1596	12	residual	residual	ADJ
ftr-475	1596	13	interests	interest	NOUN
ftr-475	1596	14	laws	law	NOUN
ftr-475	1596	15	treat	treat	VERB
ftr-475	1596	16	more	more	ADV
ftr-475	1596	17	complicated	complicated	ADJ
ftr-475	1596	18	or	or	CCONJ
ftr-475	1596	19	sophisticated	sophisticated	ADJ
ftr-475	1596	20	divisions	division	NOUN
ftr-475	1596	21	of	of	ADP
ftr-475	1596	22	cash	cash	NOUN
ftr-475	1596	23	flows	flow	NOUN
ftr-475	1596	24	(	(	PUNCT
ftr-475	1596	25	"	"	PUNCT
ftr-475	1596	26	synthetic	synthetic	ADJ
ftr-475	1596	27	coupon	coupon	NOUN
ftr-475	1596	28	stripping	strip	VERB
ftr-475	1596	29	"	"	PUNCT
ftr-475	1596	30	)	)	PUNCT
ftr-475	1596	31	as	as	ADP
ftr-475	1596	32	necessarily	necessarily	ADV
ftr-475	1596	33	giving	give	VERB
ftr-475	1596	34	rise	rise	NOUN
ftr-475	1596	35	to	to	ADP
ftr-475	1596	36	a	a	DET
ftr-475	1596	37	separate	separate	ADJ
ftr-475	1596	38	taxable	taxable	ADJ
ftr-475	1596	39	entity	entity	NOUN
ftr-475	1596	40	,	,	PUNCT
ftr-475	1596	41	thus	thus	ADV
ftr-475	1596	42	requiring	require	VERB
ftr-475	1596	43	that	that	PRON
ftr-475	1596	44	phantom	phantom	ADJ
ftr-475	1596	45	income	income	NOUN
ftr-475	1596	46	and	and	CCONJ
ftr-475	1596	47	loss	loss	NOUN
ftr-475	1596	48	be	be	AUX
ftr-475	1596	49	picked	pick	VERB
ftr-475	1596	50	up	up	ADP
ftr-475	1596	51	by	by	ADP
ftr-475	1596	52	some	some	DET
ftr-475	1596	53	intermediary	intermediary	ADJ
ftr-475	1596	54	entity	entity	NOUN
ftr-475	1596	55	that	that	PRON
ftr-475	1596	56	resides	reside	VERB
ftr-475	1596	57	between	between	ADP
ftr-475	1596	58	the	the	DET
ftr-475	1596	59	issuer	issuer	NOUN
ftr-475	1596	60	and	and	CCONJ
ftr-475	1596	61	the	the	DET
ftr-475	1596	62	ultimate	ultimate	ADJ
ftr-475	1596	63	investors	investor	NOUN
ftr-475	1596	64	that	that	PRON
ftr-475	1596	65	have	have	AUX
ftr-475	1596	66	bought	buy	VERB
ftr-475	1596	67	the	the	DET
ftr-475	1596	68	cashflows.27	cashflows.27	PROPN
ftr-475	1596	69	this	this	DET
ftr-475	1596	70	goal	goal	NOUN
ftr-475	1596	71	of	of	ADP
ftr-475	1596	72	ensuring	ensure	VERB
ftr-475	1596	73	that	that	SCONJ
ftr-475	1596	74	phantom	phantom	ADJ
ftr-475	1596	75	income	income	NOUN
ftr-475	1596	76	and	and	CCONJ
ftr-475	1596	77	loss	loss	NOUN
ftr-475	1596	78	is	be	AUX
ftr-475	1596	79	swept	sweep	VERB
ftr-475	1596	80	into	into	ADP
ftr-475	1596	81	the	the	DET
ftr-475	1596	82	tax	tax	NOUN
ftr-475	1596	83	system	system	NOUN
ftr-475	1596	84	for	for	ADP
ftr-475	1596	85	more	more	ADJ
ftr-475	1596	86	complex	complex	ADJ
ftr-475	1596	87	stripping	stripping	NOUN
ftr-475	1596	88	transactions	transaction	NOUN
ftr-475	1596	89	is	be	AUX
ftr-475	1596	90	defeated	defeat	VERB
ftr-475	1596	91	,	,	PUNCT
ftr-475	1596	92	however	however	ADV
ftr-475	1596	93	,	,	PUNCT
ftr-475	1596	94	if	if	SCONJ
ftr-475	1596	95	the	the	DET
ftr-475	1596	96	income	income	NOUN
ftr-475	1596	97	of	of	ADP
ftr-475	1596	98	the	the	DET
ftr-475	1596	99	securitization	securitization	NOUN
ftr-475	1596	100	entity	entity	NOUN
ftr-475	1596	101	is	be	AUX
ftr-475	1596	102	not	not	PART
ftr-475	1596	103	subject	subject	ADJ
ftr-475	1596	104	to	to	ADP
ftr-475	1596	105	tax	tax	NOUN
ftr-475	1596	106	.	.	PUNCT
ftr-475	1596	107	'	'	PUNCT
ftr-475	1597	1	this	this	PRON
ftr-475	1597	2	is	be	AUX
ftr-475	1597	3	where	where	SCONJ
ftr-475	1597	4	the	the	DET
ftr-475	1597	5	excess	excess	ADJ
ftr-475	1597	6	inclusion	inclusion	NOUN
ftr-475	1597	7	rules	rule	NOUN
ftr-475	1597	8	enter	enter	VERB
ftr-475	1597	9	in	in	ADV
ftr-475	1597	10	.	.	PUNCT
ftr-475	1598	1	b.	b.	PROPN
ftr-475	1599	1	the	the	DET
ftr-475	1599	2	excess	excess	ADJ
ftr-475	1599	3	inclusion	inclusion	NOUN
ftr-475	1599	4	rules	rule	NOUN
ftr-475	1599	5	given	give	VERB
ftr-475	1599	6	the	the	DET
ftr-475	1599	7	foregoing	forego	VERB
ftr-475	1599	8	background	background	NOUN
ftr-475	1599	9	,	,	PUNCT
ftr-475	1599	10	the	the	DET
ftr-475	1599	11	thrust	thrust	NOUN
ftr-475	1599	12	of	of	ADP
ftr-475	1599	13	the	the	DET
ftr-475	1599	14	excess	excess	ADJ
ftr-475	1599	15	inclusion	inclusion	NOUN
ftr-475	1599	16	rules	rule	NOUN
ftr-475	1599	17	is	be	AUX
ftr-475	1599	18	manifest	manifest	ADJ
ftr-475	1599	19	.	.	PUNCT
ftr-475	1600	1	these	these	DET
ftr-475	1600	2	rules	rule	NOUN
ftr-475	1600	3	are	be	AUX
ftr-475	1600	4	designed	design	VERB
ftr-475	1600	5	to	to	PART
ftr-475	1600	6	identify	identify	VERB
ftr-475	1600	7	an	an	DET
ftr-475	1600	8	amount	amount	NOUN
ftr-475	1600	9	of	of	ADP
ftr-475	1600	10	income	income	NOUN
ftr-475	1600	11	of	of	ADP
ftr-475	1600	12	a	a	DET
ftr-475	1600	13	remic	remic	NOUN
ftr-475	1600	14	that	that	PRON
ftr-475	1600	15	approximates	approximate	VERB
ftr-475	1600	16	,	,	PUNCT
ftr-475	1600	17	albeit	albeit	SCONJ
ftr-475	1600	18	in	in	ADP
ftr-475	1600	19	a	a	DET
ftr-475	1600	20	rough	rough	ADJ
ftr-475	1600	21	and	and	CCONJ
ftr-475	1600	22	imperfect	imperfect	ADJ
ftr-475	1600	23	way	way	NOUN
ftr-475	1600	24	,	,	PUNCT
ftr-475	1600	25	the	the	DET
ftr-475	1600	26	phantom	phantom	ADJ
ftr-475	1600	27	income	income	NOUN
ftr-475	1600	28	of	of	ADP
ftr-475	1600	29	a	a	DET
ftr-475	1600	30	remic	remic	NOUN
ftr-475	1600	31	(	(	PUNCT
ftr-475	1600	32	the	the	DET
ftr-475	1600	33	"	"	PUNCT
ftr-475	1600	34	excess	excess	ADJ
ftr-475	1600	35	inclusion	inclusion	NOUN
ftr-475	1600	36	"	"	PUNCT
ftr-475	1600	37	)	)	PUNCT
ftr-475	1600	38	and	and	CCONJ
ftr-475	1600	39	ensure	ensure	VERB
ftr-475	1600	40	that	that	SCONJ
ftr-475	1600	41	such	such	ADJ
ftr-475	1600	42	income	income	NOUN
ftr-475	1600	43	is	be	AUX
ftr-475	1600	44	subject	subject	ADJ
ftr-475	1600	45	to	to	ADP
ftr-475	1600	46	tax	tax	NOUN
ftr-475	1600	47	.	.	PUNCT
ftr-475	1601	1	the	the	DET
ftr-475	1601	2	rules	rule	NOUN
ftr-475	1601	3	ensure	ensure	VERB
ftr-475	1601	4	taxation	taxation	NOUN
ftr-475	1601	5	of	of	ADP
ftr-475	1601	6	excess	excess	ADJ
ftr-475	1601	7	inclusion	inclusion	NOUN
ftr-475	1601	8	amounts	amount	NOUN
ftr-475	1601	9	by	by	ADP
ftr-475	1601	10	prohibiting	prohibit	VERB
ftr-475	1601	11	transfers	transfer	NOUN
ftr-475	1601	12	of	of	ADP
ftr-475	1601	13	residual	residual	ADJ
ftr-475	1601	14	interests	interest	NOUN
ftr-475	1601	15	to	to	ADP
ftr-475	1601	16	entities	entity	NOUN
ftr-475	1601	17	that	that	PRON
ftr-475	1601	18	are	be	AUX
ftr-475	1601	19	not	not	PART
ftr-475	1601	20	subject	subject	ADJ
ftr-475	1601	21	to	to	ADP
ftr-475	1601	22	any	any	DET
ftr-475	1601	23	u.s	u.s	PROPN
ftr-475	1601	24	.	.	PROPN
ftr-475	1601	25	taxation	taxation	NOUN
ftr-475	1601	26	(	(	PUNCT
ftr-475	1601	27	this	this	DET
ftr-475	1601	28	aspect	aspect	NOUN
ftr-475	1601	29	is	be	AUX
ftr-475	1601	30	discussed	discuss	VERB
ftr-475	1601	31	below	below	ADV
ftr-475	1601	32	)	)	PUNCT
ftr-475	1601	33	and	and	CCONJ
ftr-475	1601	34	imposing	impose	VERB
ftr-475	1601	35	a	a	DET
ftr-475	1601	36	blanket	blanket	NOUN
ftr-475	1601	37	rule	rule	NOUN
ftr-475	1601	38	that	that	SCONJ
ftr-475	1601	39	in	in	ADP
ftr-475	1601	40	the	the	DET
ftr-475	1601	41	hands	hand	NOUN
ftr-475	1601	42	of	of	ADP
ftr-475	1601	43	taxable	taxable	ADJ
ftr-475	1601	44	holders	holder	NOUN
ftr-475	1601	45	excess	excess	ADJ
ftr-475	1601	46	inclusion	inclusion	NOUN
ftr-475	1601	47	amounts	amount	NOUN
ftr-475	1601	48	are	be	AUX
ftr-475	1601	49	subject	subject	ADJ
ftr-475	1601	50	to	to	ADP
ftr-475	1601	51	tax	tax	NOUN
ftr-475	1601	52	in	in	ADP
ftr-475	1601	53	all	all	DET
ftr-475	1601	54	events	event	NOUN
ftr-475	1601	55	,	,	PUNCT
ftr-475	1601	56	i.e.	i.e.	X
ftr-475	1601	57	,	,	PUNCT
ftr-475	1601	58	such	such	ADJ
ftr-475	1601	59	amounts	amount	NOUN
ftr-475	1601	60	can	can	AUX
ftr-475	1601	61	not	not	PART
ftr-475	1601	62	be	be	AUX
ftr-475	1601	63	offset	offset	VERB
ftr-475	1601	64	by	by	ADP
ftr-475	1601	65	losses	loss	NOUN
ftr-475	1601	66	or	or	CCONJ
ftr-475	1601	67	deductions	deduction	NOUN
ftr-475	1601	68	.	.	PUNCT
ftr-475	1602	1	each	each	DET
ftr-475	1602	2	aspect	aspect	NOUN
ftr-475	1602	3	is	be	AUX
ftr-475	1602	4	discussed	discuss	VERB
ftr-475	1602	5	below	below	ADV
ftr-475	1602	6	.	.	PUNCT
ftr-475	1603	1	1	1	X
ftr-475	1603	2	.	.	X
ftr-475	1603	3	measuring	measure	VERB
ftr-475	1603	4	excess	excess	ADJ
ftr-475	1603	5	inclusions.-an	inclusions.-an	CCONJ
ftr-475	1603	6	excess	excess	ADJ
ftr-475	1603	7	inclusion	inclusion	NOUN
ftr-475	1603	8	amount	amount	NOUN
ftr-475	1603	9	is	be	AUX
ftr-475	1603	10	measured	measure	VERB
ftr-475	1603	11	as	as	ADP
ftr-475	1603	12	of	of	ADP
ftr-475	1603	13	a	a	DET
ftr-475	1603	14	calendar	calendar	NOUN
ftr-475	1603	15	quarter	quarter	NOUN
ftr-475	1603	16	and	and	CCONJ
ftr-475	1603	17	is	be	AUX
ftr-475	1603	18	defined	define	VERB
ftr-475	1603	19	,	,	PUNCT
ftr-475	1603	20	with	with	ADP
ftr-475	1603	21	respect	respect	NOUN
ftr-475	1603	22	to	to	ADP
ftr-475	1603	23	each	each	DET
ftr-475	1603	24	residual	residual	ADJ
ftr-475	1603	25	interest	interest	NOUN
ftr-475	1603	26	holder	holder	NOUN
ftr-475	1603	27	,	,	PUNCT
ftr-475	1603	28	as	as	SCONJ
ftr-475	1603	29	the	the	DET
ftr-475	1603	30	excess	excess	NOUN
ftr-475	1603	31	of	of	ADP
ftr-475	1603	32	the	the	DET
ftr-475	1603	33	holder	holder	NOUN
ftr-475	1603	34	's	's	PART
ftr-475	1603	35	share	share	NOUN
ftr-475	1603	36	of	of	ADP
ftr-475	1603	37	the	the	DET
ftr-475	1603	38	taxable	taxable	ADJ
ftr-475	1603	39	income	income	NOUN
ftr-475	1603	40	of	of	ADP
ftr-475	1603	41	the	the	DET
ftr-475	1603	42	reivic	reivic	NOUN
ftr-475	1603	43	for	for	ADP
ftr-475	1603	44	that	that	DET
ftr-475	1603	45	quarter	quarter	NOUN
ftr-475	1603	46	over	over	ADP
ftr-475	1603	47	the	the	DET
ftr-475	1603	48	sum	sum	NOUN
ftr-475	1603	49	of	of	ADP
ftr-475	1603	50	the	the	DET
ftr-475	1603	51	"	"	PUNCT
ftr-475	1603	52	daily	daily	ADJ
ftr-475	1603	53	accruals	accrual	NOUN
ftr-475	1603	54	"	"	PUNCT
ftr-475	1603	55	for	for	ADP
ftr-475	1603	56	such	such	ADJ
ftr-475	1603	57	residual	residual	ADJ
ftr-475	1603	58	interest	interest	NOUN
ftr-475	1603	59	based	base	VERB
ftr-475	1603	60	on	on	ADP
ftr-475	1603	61	the	the	DET
ftr-475	1603	62	number	number	NOUN
ftr-475	1603	63	of	of	ADP
ftr-475	1603	64	days	day	NOUN
ftr-475	1603	65	during	during	ADP
ftr-475	1603	66	that	that	DET
ftr-475	1603	67	quarter	quarter	NOUN
ftr-475	1603	68	that	that	SCONJ
ftr-475	1603	69	the	the	DET
ftr-475	1603	70	interest	interest	NOUN
ftr-475	1603	71	was	be	AUX
ftr-475	1603	72	held	hold	VERB
ftr-475	1603	73	by	by	ADP
ftr-475	1603	74	the	the	DET
ftr-475	1603	75	holder.2	holder.2	PROPN
ftr-475	1603	76	°	°	ADJ
ftr-475	1603	77	daily	daily	ADJ
ftr-475	1603	78	accruals	accrual	NOUN
ftr-475	1603	79	are	be	AUX
ftr-475	1603	80	calculated	calculate	VERB
ftr-475	1603	81	by	by	ADP
ftr-475	1603	82	multiplying	multiply	VERB
ftr-475	1603	83	the	the	DET
ftr-475	1603	84	"	"	PUNCT
ftr-475	1603	85	adjusted	adjusted	ADJ
ftr-475	1603	86	issue	issue	NOUN
ftr-475	1603	87	price	price	NOUN
ftr-475	1603	88	"	"	PUNCT
ftr-475	1603	89	of	of	ADP
ftr-475	1603	90	the	the	DET
ftr-475	1603	91	residual	residual	ADJ
ftr-475	1603	92	interest	interest	NOUN
ftr-475	1603	93	at	at	ADP
ftr-475	1603	94	the	the	DET
ftr-475	1603	95	beginning	beginning	NOUN
ftr-475	1603	96	of	of	ADP
ftr-475	1603	97	a	a	DET
ftr-475	1603	98	calendar	calendar	NOUN
ftr-475	1603	99	quarter	quarter	NOUN
ftr-475	1603	100	by	by	ADP
ftr-475	1603	101	120	120	NUM
ftr-475	1603	102	%	%	NOUN
ftr-475	1603	103	of	of	ADP
ftr-475	1603	104	the	the	DET
ftr-475	1603	105	long	long	ADJ
ftr-475	1603	106	term	term	NOUN
ftr-475	1603	107	federal	federal	ADJ
ftr-475	1603	108	rate,2	rate,2	NOUN
ftr-475	1603	109	"	"	PUNCT
ftr-475	1603	110	and	and	CCONJ
ftr-475	1603	111	allocating	allocate	VERB
ftr-475	1603	112	the	the	DET
ftr-475	1603	113	207	207	NUM
ftr-475	1603	114	.	.	PUNCT
ftr-475	1604	1	synthetic	synthetic	ADJ
ftr-475	1604	2	coupon	coupon	NOUN
ftr-475	1604	3	stripping	strip	VERB
ftr-475	1604	4	can	can	AUX
ftr-475	1604	5	not	not	PART
ftr-475	1604	6	be	be	AUX
ftr-475	1604	7	done	do	VERB
ftr-475	1604	8	on	on	ADP
ftr-475	1604	9	a	a	DET
ftr-475	1604	10	pass	pass	VERB
ftr-475	1604	11	-	-	PUNCT
ftr-475	1604	12	through	through	ADP
ftr-475	1604	13	basis	basis	NOUN
ftr-475	1604	14	by	by	ADP
ftr-475	1604	15	use	use	NOUN
ftr-475	1604	16	of	of	ADP
ftr-475	1604	17	a	a	DET
ftr-475	1604	18	grantor	grantor	NOUN
ftr-475	1604	19	trust	trust	NOUN
ftr-475	1604	20	because	because	SCONJ
ftr-475	1604	21	such	such	ADJ
ftr-475	1604	22	transactions	transaction	NOUN
ftr-475	1604	23	will	will	AUX
ftr-475	1604	24	give	give	VERB
ftr-475	1604	25	rise	rise	NOUN
ftr-475	1604	26	to	to	ADP
ftr-475	1604	27	an	an	DET
ftr-475	1604	28	impermissible	impermissible	ADJ
ftr-475	1604	29	second	second	ADJ
ftr-475	1604	30	class	class	NOUN
ftr-475	1604	31	of	of	ADP
ftr-475	1604	32	ownership	ownership	NOUN
ftr-475	1604	33	interests	interest	NOUN
ftr-475	1604	34	in	in	ADP
ftr-475	1604	35	the	the	DET
ftr-475	1604	36	trust	trust	NOUN
ftr-475	1604	37	.	.	PUNCT
ftr-475	1605	1	in	in	ADP
ftr-475	1605	2	the	the	DET
ftr-475	1605	3	case	case	NOUN
ftr-475	1605	4	of	of	ADP
ftr-475	1605	5	mortgage	mortgage	NOUN
ftr-475	1605	6	loans	loan	NOUN
ftr-475	1605	7	,	,	PUNCT
ftr-475	1605	8	synthetic	synthetic	ADJ
ftr-475	1605	9	coupon	coupon	NOUN
ftr-475	1605	10	stripping	strip	VERB
ftr-475	1605	11	generally	generally	ADV
ftr-475	1605	12	must	must	AUX
ftr-475	1605	13	be	be	AUX
ftr-475	1605	14	done	do	VERB
ftr-475	1605	15	in	in	ADP
ftr-475	1605	16	a	a	DET
ftr-475	1605	17	remic	remic	NOUN
ftr-475	1605	18	or	or	CCONJ
ftr-475	1605	19	in	in	ADP
ftr-475	1605	20	a	a	DET
ftr-475	1605	21	separate	separate	ADJ
ftr-475	1605	22	taxable	taxable	ADJ
ftr-475	1605	23	entity	entity	NOUN
ftr-475	1605	24	:	:	PUNCT
ftr-475	1605	25	this	this	PRON
ftr-475	1605	26	is	be	AUX
ftr-475	1605	27	the	the	DET
ftr-475	1605	28	effect	effect	NOUN
ftr-475	1605	29	of	of	ADP
ftr-475	1605	30	the	the	DET
ftr-475	1605	31	taxable	taxable	ADJ
ftr-475	1605	32	mortgage	mortgage	NOUN
ftr-475	1605	33	pool	pool	NOUN
ftr-475	1605	34	rules	rule	NOUN
ftr-475	1605	35	.	.	PUNCT
ftr-475	1606	1	for	for	ADP
ftr-475	1606	2	nonmortgage	nonmortgage	NOUN
ftr-475	1606	3	debt	debt	NOUN
ftr-475	1606	4	,	,	PUNCT
ftr-475	1606	5	synthetic	synthetic	ADJ
ftr-475	1606	6	coupon	coupon	NOUN
ftr-475	1606	7	stripping	strip	VERB
ftr-475	1606	8	,	,	PUNCT
ftr-475	1606	9	in	in	ADP
ftr-475	1606	10	a	a	DET
ftr-475	1606	11	broad	broad	ADJ
ftr-475	1606	12	sense	sense	NOUN
ftr-475	1606	13	of	of	ADP
ftr-475	1606	14	the	the	DET
ftr-475	1606	15	term	term	NOUN
ftr-475	1606	16	,	,	PUNCT
ftr-475	1606	17	could	could	AUX
ftr-475	1606	18	be	be	AUX
ftr-475	1606	19	done	do	VERB
ftr-475	1606	20	on	on	ADP
ftr-475	1606	21	a	a	DET
ftr-475	1606	22	pass	pass	VERB
ftr-475	1606	23	-	-	PUNCT
ftr-475	1606	24	through	through	ADP
ftr-475	1606	25	basis	basis	NOUN
ftr-475	1606	26	with	with	ADP
ftr-475	1606	27	a	a	DET
ftr-475	1606	28	partnership	partnership	NOUN
ftr-475	1606	29	.	.	PUNCT
ftr-475	1607	1	however	however	ADV
ftr-475	1607	2	,	,	PUNCT
ftr-475	1607	3	this	this	DET
ftr-475	1607	4	approach	approach	NOUN
ftr-475	1607	5	carries	carry	VERB
ftr-475	1607	6	a	a	DET
ftr-475	1607	7	certain	certain	ADJ
ftr-475	1607	8	amount	amount	NOUN
ftr-475	1607	9	of	of	ADP
ftr-475	1607	10	baggage	baggage	NOUN
ftr-475	1607	11	with	with	ADP
ftr-475	1607	12	it	it	PRON
ftr-475	1607	13	.	.	PUNCT
ftr-475	1608	1	see	see	VERB
ftr-475	1608	2	generally	generally	ADV
ftr-475	1608	3	howell	howell	PROPN
ftr-475	1608	4	&	&	CCONJ
ftr-475	1608	5	cosby	cosby	PROPN
ftr-475	1608	6	.	.	PROPN
ftr-475	1609	1	supra	supra	PROPN
ftr-475	1609	2	note	note	PROPN
ftr-475	1609	3	205	205	NUM
ftr-475	1609	4	,	,	PUNCT
ftr-475	1609	5	at	at	ADP
ftr-475	1609	6	550	550	NUM
ftr-475	1609	7	-	-	SYM
ftr-475	1609	8	60	60	NUM
ftr-475	1609	9	(	(	PUNCT
ftr-475	1609	10	discussing	discuss	VERB
ftr-475	1609	11	different	different	ADJ
ftr-475	1609	12	structures	structure	NOUN
ftr-475	1609	13	to	to	PART
ftr-475	1609	14	accomplish	accomplish	VERB
ftr-475	1609	15	coupon	coupon	NOUN
ftr-475	1609	16	stripping	strip	VERB
ftr-475	1609	17	,	,	PUNCT
ftr-475	1609	18	broadly	broadly	ADV
ftr-475	1609	19	construed	construe	VERB
ftr-475	1609	20	)	)	PUNCT
ftr-475	1609	21	.	.	PUNCT
ftr-475	1610	1	208	208	NUM
ftr-475	1610	2	.	.	PUNCT
ftr-475	1611	1	see	see	VERB
ftr-475	1611	2	kayle	kayle	PROPN
ftr-475	1611	3	,	,	PUNCT
ftr-475	1611	4	supra	supra	PROPN
ftr-475	1611	5	note	note	PROPN
ftr-475	1611	6	206	206	NUM
ftr-475	1611	7	,	,	PUNCT
ftr-475	1611	8	at	at	ADP
ftr-475	1611	9	345	345	NUM
ftr-475	1611	10	.	.	PUNCT
ftr-475	1612	1	349	349	NUM
ftr-475	1612	2	-	-	SYM
ftr-475	1612	3	50	50	NUM
ftr-475	1612	4	.	.	PUNCT
ftr-475	1613	1	209	209	NUM
ftr-475	1613	2	.	.	PUNCT
ftr-475	1614	1	irc	irc	PROPN
ftr-475	1614	2	§	§	PROPN
ftr-475	1614	3	860e(c)(1	860e(c)(1	NUM
ftr-475	1614	4	)	)	PUNCT
ftr-475	1614	5	.	.	PUNCT
ftr-475	1615	1	210	210	NUM
ftr-475	1615	2	.	.	PUNCT
ftr-475	1616	1	the	the	DET
ftr-475	1616	2	long	long	ADJ
ftr-475	1616	3	term	term	NOUN
ftr-475	1616	4	federal	federal	ADJ
ftr-475	1616	5	rate	rate	NOUN
ftr-475	1616	6	means	mean	VERB
ftr-475	1616	7	the	the	DET
ftr-475	1616	8	federal	federal	ADJ
ftr-475	1616	9	long	long	ADJ
ftr-475	1616	10	-	-	PUNCT
ftr-475	1616	11	term	term	NOUN
ftr-475	1616	12	rate	rate	NOUN
ftr-475	1616	13	,	,	PUNCT
ftr-475	1616	14	determined	determine	VERB
ftr-475	1616	15	on	on	ADP
ftr-475	1616	16	the	the	DET
ftr-475	1616	17	basis	basis	NOUN
ftr-475	1616	18	of	of	ADP
ftr-475	1616	19	quarterly	quarterly	ADJ
ftr-475	1616	20	compounding	compounding	NOUN
ftr-475	1616	21	,	,	PUNCT
ftr-475	1616	22	which	which	PRON
ftr-475	1616	23	would	would	AUX
ftr-475	1616	24	have	have	AUX
ftr-475	1616	25	applied	apply	VERB
ftr-475	1616	26	to	to	ADP
ftr-475	1616	27	the	the	DET
ftr-475	1616	28	residual	residual	ADJ
ftr-475	1616	29	interest	interest	NOUN
ftr-475	1616	30	under	under	ADP
ftr-475	1616	31	19941	19941	NUM
ftr-475	1616	32	florida	florida	PROPN
ftr-475	1616	33	tax	tax	NOUN
ftr-475	1616	34	review	review	NOUN
ftr-475	1616	35	result	result	VERB
ftr-475	1616	36	ratably	ratably	ADV
ftr-475	1616	37	among	among	ADP
ftr-475	1616	38	the	the	DET
ftr-475	1616	39	days	day	NOUN
ftr-475	1616	40	of	of	ADP
ftr-475	1616	41	the	the	DET
ftr-475	1616	42	quarter	quarter	NOUN
ftr-475	1616	43	.	.	PUNCT
ftr-475	1617	1	the	the	DET
ftr-475	1617	2	adjusted	adjust	VERB
ftr-475	1617	3	issue	issue	NOUN
ftr-475	1617	4	price	price	NOUN
ftr-475	1617	5	of	of	ADP
ftr-475	1617	6	a	a	DET
ftr-475	1617	7	residual	residual	ADJ
ftr-475	1617	8	interest	interest	NOUN
ftr-475	1617	9	is	be	AUX
ftr-475	1617	10	its	its	PRON
ftr-475	1617	11	initial	initial	ADJ
ftr-475	1617	12	issue	issue	NOUN
ftr-475	1617	13	price	price	NOUN
ftr-475	1617	14	(	(	PUNCT
ftr-475	1617	15	adjusted	adjust	VERB
ftr-475	1617	16	for	for	ADP
ftr-475	1617	17	any	any	DET
ftr-475	1617	18	contributions	contribution	NOUN
ftr-475	1617	19	after	after	ADP
ftr-475	1617	20	the	the	DET
ftr-475	1617	21	start	start	VERB
ftr-475	1617	22	-	-	PUNCT
ftr-475	1617	23	up	up	ADP
ftr-475	1617	24	date	date	NOUN
ftr-475	1617	25	)	)	PUNCT
ftr-475	1617	26	,	,	PUNCT
ftr-475	1617	27	increased	increase	VERB
ftr-475	1617	28	by	by	ADP
ftr-475	1617	29	the	the	DET
ftr-475	1617	30	amount	amount	NOUN
ftr-475	1617	31	of	of	ADP
ftr-475	1617	32	daily	daily	ADJ
ftr-475	1617	33	accruals	accrual	NOUN
ftr-475	1617	34	for	for	ADP
ftr-475	1617	35	prior	prior	ADJ
ftr-475	1617	36	quarters	quarter	NOUN
ftr-475	1617	37	and	and	CCONJ
ftr-475	1617	38	decreased	decrease	VERB
ftr-475	1617	39	(	(	PUNCT
ftr-475	1617	40	but	but	CCONJ
ftr-475	1617	41	not	not	PART
ftr-475	1617	42	below	below	ADP
ftr-475	1617	43	zero	zero	NUM
ftr-475	1617	44	)	)	PUNCT
ftr-475	1617	45	by	by	ADP
ftr-475	1617	46	any	any	DET
ftr-475	1617	47	distributions	distribution	NOUN
ftr-475	1617	48	before	before	ADP
ftr-475	1617	49	the	the	DET
ftr-475	1617	50	beginning	beginning	NOUN
ftr-475	1617	51	of	of	ADP
ftr-475	1617	52	the	the	DET
ftr-475	1617	53	quarter.211	quarter.211	NUM
ftr-475	1617	54	the	the	DET
ftr-475	1617	55	daily	daily	ADJ
ftr-475	1617	56	accrual	accrual	ADJ
ftr-475	1617	57	mechanism	mechanism	NOUN
ftr-475	1617	58	is	be	AUX
ftr-475	1617	59	intended	intend	VERB
ftr-475	1617	60	to	to	PART
ftr-475	1617	61	impute	impute	VERB
ftr-475	1617	62	to	to	ADP
ftr-475	1617	63	a	a	DET
ftr-475	1617	64	residual	residual	ADJ
ftr-475	1617	65	interest	interest	NOUN
ftr-475	1617	66	a	a	DET
ftr-475	1617	67	minimum	minimum	ADJ
ftr-475	1617	68	return	return	NOUN
ftr-475	1617	69	on	on	ADP
ftr-475	1617	70	a	a	DET
ftr-475	1617	71	holder	holder	NOUN
ftr-475	1617	72	's	's	PART
ftr-475	1617	73	investment	investment	NOUN
ftr-475	1617	74	(	(	PUNCT
ftr-475	1617	75	i.e.	i.e.	X
ftr-475	1617	76	,	,	PUNCT
ftr-475	1617	77	120	120	NUM
ftr-475	1617	78	%	%	NOUN
ftr-475	1617	79	of	of	ADP
ftr-475	1617	80	the	the	DET
ftr-475	1617	81	long	long	ADJ
ftr-475	1617	82	term	term	NOUN
ftr-475	1617	83	federal	federal	ADJ
ftr-475	1617	84	rate	rate	NOUN
ftr-475	1617	85	)	)	PUNCT
ftr-475	1617	86	and	and	CCONJ
ftr-475	1617	87	treat	treat	VERB
ftr-475	1617	88	the	the	DET
ftr-475	1617	89	excess	excess	NOUN
ftr-475	1617	90	of	of	ADP
ftr-475	1617	91	remic	remic	ADJ
ftr-475	1617	92	taxable	taxable	ADJ
ftr-475	1617	93	income	income	NOUN
ftr-475	1617	94	over	over	ADP
ftr-475	1617	95	that	that	DET
ftr-475	1617	96	minimum	minimum	ADJ
ftr-475	1617	97	return	return	NOUN
ftr-475	1617	98	as	as	ADP
ftr-475	1617	99	a	a	DET
ftr-475	1617	100	proxy	proxy	NOUN
ftr-475	1617	101	for	for	ADP
ftr-475	1617	102	phantom	phantom	ADJ
ftr-475	1617	103	income	income	NOUN
ftr-475	1617	104	.	.	PUNCT
ftr-475	1618	1	the	the	DET
ftr-475	1618	2	proxy	proxy	NOUN
ftr-475	1618	3	,	,	PUNCT
ftr-475	1618	4	however	however	ADV
ftr-475	1618	5	,	,	PUNCT
ftr-475	1618	6	is	be	AUX
ftr-475	1618	7	a	a	DET
ftr-475	1618	8	rough	rough	ADJ
ftr-475	1618	9	one	one	NOUN
ftr-475	1618	10	at	at	ADP
ftr-475	1618	11	best	good	ADJ
ftr-475	1618	12	.	.	PUNCT
ftr-475	1619	1	for	for	ADP
ftr-475	1619	2	example	example	NOUN
ftr-475	1619	3	,	,	PUNCT
ftr-475	1619	4	the	the	DET
ftr-475	1619	5	calculation	calculation	NOUN
ftr-475	1619	6	is	be	AUX
ftr-475	1619	7	a	a	DET
ftr-475	1619	8	one	one	NUM
ftr-475	1619	9	way	way	NOUN
ftr-475	1619	10	street	street	NOUN
ftr-475	1619	11	;	;	PUNCT
ftr-475	1619	12	excess	excess	ADJ
ftr-475	1619	13	inclusions	inclusion	NOUN
ftr-475	1619	14	are	be	AUX
ftr-475	1619	15	taken	take	VERB
ftr-475	1619	16	into	into	ADP
ftr-475	1619	17	account	account	NOUN
ftr-475	1619	18	,	,	PUNCT
ftr-475	1619	19	but	but	CCONJ
ftr-475	1619	20	there	there	PRON
ftr-475	1619	21	is	be	VERB
ftr-475	1619	22	no	no	DET
ftr-475	1619	23	concept	concept	NOUN
ftr-475	1619	24	of	of	ADP
ftr-475	1619	25	an	an	DET
ftr-475	1619	26	"	"	PUNCT
ftr-475	1619	27	excess	excess	ADJ
ftr-475	1619	28	"	"	PUNCT
ftr-475	1619	29	or	or	CCONJ
ftr-475	1619	30	phantom	phantom	ADJ
ftr-475	1619	31	loss	loss	NOUN
ftr-475	1619	32	that	that	PRON
ftr-475	1619	33	is	be	AUX
ftr-475	1619	34	deductible	deductible	ADJ
ftr-475	1619	35	in	in	ADP
ftr-475	1619	36	all	all	DET
ftr-475	1619	37	events	event	NOUN
ftr-475	1619	38	.	.	PUNCT
ftr-475	1620	1	in	in	ADP
ftr-475	1620	2	theory	theory	NOUN
ftr-475	1620	3	,	,	PUNCT
ftr-475	1620	4	the	the	DET
ftr-475	1620	5	failure	failure	NOUN
ftr-475	1620	6	of	of	ADP
ftr-475	1620	7	a	a	DET
ftr-475	1620	8	remic	remic	NOUN
ftr-475	1620	9	to	to	PART
ftr-475	1620	10	realize	realize	VERB
ftr-475	1620	11	taxable	taxable	ADJ
ftr-475	1620	12	income	income	NOUN
ftr-475	1620	13	at	at	ADP
ftr-475	1620	14	least	least	ADJ
ftr-475	1620	15	equal	equal	ADJ
ftr-475	1620	16	to	to	ADP
ftr-475	1620	17	daily	daily	ADJ
ftr-475	1620	18	accruals	accrual	NOUN
ftr-475	1620	19	would	would	AUX
ftr-475	1620	20	represent	represent	VERB
ftr-475	1620	21	such	such	ADJ
ftr-475	1620	22	phantom	phantom	ADJ
ftr-475	1620	23	losses	loss	NOUN
ftr-475	1620	24	,	,	PUNCT
ftr-475	1620	25	but	but	CCONJ
ftr-475	1620	26	such	such	ADJ
ftr-475	1620	27	is	be	AUX
ftr-475	1620	28	not	not	PART
ftr-475	1620	29	permitted	permit	VERB
ftr-475	1620	30	in	in	ADP
ftr-475	1620	31	practice.1	practice.1	PROPN
ftr-475	1620	32	'	'	PART
ftr-475	1620	33	2	2	NUM
ftr-475	1620	34	a	a	DET
ftr-475	1620	35	second	second	ADJ
ftr-475	1620	36	criticism	criticism	NOUN
ftr-475	1620	37	along	along	ADP
ftr-475	1620	38	these	these	DET
ftr-475	1620	39	same	same	ADJ
ftr-475	1620	40	lines	line	NOUN
ftr-475	1620	41	relates	relate	VERB
ftr-475	1620	42	to	to	ADP
ftr-475	1620	43	the	the	DET
ftr-475	1620	44	fact	fact	NOUN
ftr-475	1620	45	that	that	SCONJ
ftr-475	1620	46	excess	excess	ADJ
ftr-475	1620	47	inclusion	inclusion	NOUN
ftr-475	1620	48	amounts	amount	NOUN
ftr-475	1620	49	are	be	AUX
ftr-475	1620	50	taxable	taxable	ADJ
ftr-475	1620	51	in	in	ADP
ftr-475	1620	52	all	all	DET
ftr-475	1620	53	events	event	NOUN
ftr-475	1620	54	.	.	PUNCT
ftr-475	1621	1	although	although	SCONJ
ftr-475	1621	2	this	this	PRON
ftr-475	1621	3	is	be	AUX
ftr-475	1621	4	intended	intend	VERB
ftr-475	1621	5	to	to	PART
ftr-475	1621	6	ensure	ensure	VERB
ftr-475	1621	7	that	that	SCONJ
ftr-475	1621	8	phantom	phantom	ADJ
ftr-475	1621	9	income	income	NOUN
ftr-475	1621	10	is	be	AUX
ftr-475	1621	11	subject	subject	ADJ
ftr-475	1621	12	to	to	ADP
ftr-475	1621	13	tax	tax	NOUN
ftr-475	1621	14	and	and	CCONJ
ftr-475	1621	15	not	not	PART
ftr-475	1621	16	lost	lose	VERB
ftr-475	1621	17	from	from	ADP
ftr-475	1621	18	the	the	DET
ftr-475	1621	19	system	system	NOUN
ftr-475	1621	20	through	through	ADP
ftr-475	1621	21	transfers	transfer	NOUN
ftr-475	1621	22	to	to	ADP
ftr-475	1621	23	entities	entity	NOUN
ftr-475	1621	24	with	with	ADP
ftr-475	1621	25	tax	tax	NOUN
ftr-475	1621	26	losses	loss	NOUN
ftr-475	1621	27	,	,	PUNCT
ftr-475	1621	28	it	it	PRON
ftr-475	1621	29	is	be	AUX
ftr-475	1621	30	a	a	DET
ftr-475	1621	31	problematic	problematic	ADJ
ftr-475	1621	32	solution	solution	NOUN
ftr-475	1621	33	to	to	ADP
ftr-475	1621	34	that	that	DET
ftr-475	1621	35	concern	concern	NOUN
ftr-475	1621	36	.	.	PUNCT
ftr-475	1622	1	this	this	PRON
ftr-475	1622	2	is	be	AUX
ftr-475	1622	3	because	because	SCONJ
ftr-475	1622	4	the	the	DET
ftr-475	1622	5	phantom	phantom	ADJ
ftr-475	1622	6	income	income	NOUN
ftr-475	1622	7	/	/	SYM
ftr-475	1622	8	loss	loss	NOUN
ftr-475	1622	9	problem	problem	NOUN
ftr-475	1622	10	is	be	AUX
ftr-475	1622	11	one	one	NUM
ftr-475	1622	12	of	of	ADP
ftr-475	1622	13	timing	timing	NOUN
ftr-475	1622	14	;	;	PUNCT
ftr-475	1622	15	by	by	ADP
ftr-475	1622	16	definition	definition	NOUN
ftr-475	1622	17	the	the	DET
ftr-475	1622	18	phantom	phantom	ADJ
ftr-475	1622	19	income	income	NOUN
ftr-475	1622	20	will	will	AUX
ftr-475	1622	21	be	be	AUX
ftr-475	1622	22	matched	match	VERB
ftr-475	1622	23	by	by	ADP
ftr-475	1622	24	offsetting	offset	VERB
ftr-475	1622	25	losses	loss	NOUN
ftr-475	1622	26	.	.	PUNCT
ftr-475	1623	1	since	since	SCONJ
ftr-475	1623	2	the	the	DET
ftr-475	1623	3	issue	issue	NOUN
ftr-475	1623	4	is	be	AUX
ftr-475	1623	5	one	one	NUM
ftr-475	1623	6	of	of	ADP
ftr-475	1623	7	timing	timing	NOUN
ftr-475	1623	8	,	,	PUNCT
ftr-475	1623	9	recognition	recognition	NOUN
ftr-475	1623	10	of	of	ADP
ftr-475	1623	11	income	income	NOUN
ftr-475	1623	12	in	in	ADP
ftr-475	1623	13	all	all	DET
ftr-475	1623	14	events	event	NOUN
ftr-475	1623	15	should	should	AUX
ftr-475	1623	16	be	be	AUX
ftr-475	1623	17	matched	match	VERB
ftr-475	1623	18	with	with	ADP
ftr-475	1623	19	rules	rule	NOUN
ftr-475	1623	20	permitting	permit	VERB
ftr-475	1623	21	recognition	recognition	NOUN
ftr-475	1623	22	of	of	ADP
ftr-475	1623	23	some	some	DET
ftr-475	1623	24	form	form	NOUN
ftr-475	1623	25	of	of	ADP
ftr-475	1623	26	excess	excess	ADJ
ftr-475	1623	27	losses	loss	NOUN
ftr-475	1623	28	in	in	ADP
ftr-475	1623	29	all	all	DET
ftr-475	1623	30	events	event	NOUN
ftr-475	1623	31	as	as	ADV
ftr-475	1623	32	well	well	ADV
ftr-475	1623	33	-	-	PUNCT
ftr-475	1623	34	at	at	ADV
ftr-475	1623	35	least	least	ADJ
ftr-475	1623	36	as	as	ADP
ftr-475	1623	37	a	a	DET
ftr-475	1623	38	carryback	carryback	NOUN
ftr-475	1623	39	or	or	CCONJ
ftr-475	1623	40	carryforward	carryforward	NOUN
ftr-475	1623	41	against	against	ADP
ftr-475	1623	42	prior	prior	ADJ
ftr-475	1623	43	or	or	CCONJ
ftr-475	1623	44	future	future	ADJ
ftr-475	1623	45	excess	excess	ADJ
ftr-475	1623	46	inclusions	inclusion	NOUN
ftr-475	1623	47	.	.	PUNCT
ftr-475	1624	1	the	the	DET
ftr-475	1624	2	statute	statute	NOUN
ftr-475	1624	3	also	also	ADV
ftr-475	1624	4	grants	grant	VERB
ftr-475	1624	5	to	to	ADP
ftr-475	1624	6	the	the	DET
ftr-475	1624	7	service	service	NOUN
ftr-475	1624	8	regulatory	regulatory	ADJ
ftr-475	1624	9	authority	authority	NOUN
ftr-475	1624	10	to	to	PART
ftr-475	1624	11	provide	provide	VERB
ftr-475	1624	12	that	that	SCONJ
ftr-475	1624	13	all	all	PRON
ftr-475	1624	14	of	of	ADP
ftr-475	1624	15	a	a	DET
ftr-475	1624	16	remic	remic	NOUN
ftr-475	1624	17	's	's	PART
ftr-475	1624	18	taxable	taxable	ADJ
ftr-475	1624	19	income	income	NOUN
ftr-475	1624	20	allocable	allocable	ADJ
ftr-475	1624	21	to	to	ADP
ftr-475	1624	22	a	a	DET
ftr-475	1624	23	residual	residual	ADJ
ftr-475	1624	24	interest	interest	NOUN
ftr-475	1624	25	holder	holder	NOUN
ftr-475	1624	26	will	will	AUX
ftr-475	1624	27	be	be	AUX
ftr-475	1624	28	treated	treat	VERB
ftr-475	1624	29	as	as	ADP
ftr-475	1624	30	excess	excess	ADJ
ftr-475	1624	31	inclusion	inclusion	NOUN
ftr-475	1624	32	amounts	amount	VERB
ftr-475	1624	33	if	if	SCONJ
ftr-475	1624	34	the	the	DET
ftr-475	1624	35	residual	residual	ADJ
ftr-475	1624	36	interest	interest	NOUN
ftr-475	1624	37	lacks	lack	VERB
ftr-475	1624	38	significant	significant	ADJ
ftr-475	1624	39	value	value	NOUN
ftr-475	1624	40	.	.	PUNCT
ftr-475	1625	1	the	the	DET
ftr-475	1625	2	service	service	NOUN
ftr-475	1625	3	has	have	AUX
ftr-475	1625	4	not	not	PART
ftr-475	1625	5	exercised	exercise	VERB
ftr-475	1625	6	this	this	DET
ftr-475	1625	7	authority	authority	NOUN
ftr-475	1625	8	and	and	CCONJ
ftr-475	1625	9	it	it	PRON
ftr-475	1625	10	is	be	AUX
ftr-475	1625	11	§	§	PROPN
ftr-475	1625	12	1274(d	1274(d	NUM
ftr-475	1625	13	)	)	PUNCT
ftr-475	1625	14	(	(	PUNCT
ftr-475	1625	15	without	without	ADP
ftr-475	1625	16	regard	regard	NOUN
ftr-475	1625	17	to	to	ADP
ftr-475	1625	18	§	§	PROPN
ftr-475	1625	19	1274(d)(2	1274(d)(2	NUM
ftr-475	1625	20	)	)	PUNCT
ftr-475	1625	21	)	)	PUNCT
ftr-475	1625	22	if	if	SCONJ
ftr-475	1625	23	it	it	PRON
ftr-475	1625	24	were	be	AUX
ftr-475	1625	25	a	a	DET
ftr-475	1625	26	debt	debt	NOUN
ftr-475	1625	27	instrument	instrument	NOUN
ftr-475	1625	28	.	.	PUNCT
ftr-475	1626	1	irc	irc	PROPN
ftr-475	1626	2	§	§	PROPN
ftr-475	1626	3	860e(c)(2)(c	860e(c)(2)(c	NUM
ftr-475	1626	4	)	)	PUNCT
ftr-475	1626	5	.	.	PUNCT
ftr-475	1627	1	the	the	DET
ftr-475	1627	2	legislative	legislative	ADJ
ftr-475	1627	3	history	history	NOUN
ftr-475	1627	4	provides	provide	VERB
ftr-475	1627	5	that	that	SCONJ
ftr-475	1627	6	the	the	DET
ftr-475	1627	7	applicable	applicable	ADJ
ftr-475	1627	8	rate	rate	NOUN
ftr-475	1627	9	is	be	AUX
ftr-475	1627	10	determined	determine	VERB
ftr-475	1627	11	at	at	ADP
ftr-475	1627	12	the	the	DET
ftr-475	1627	13	time	time	NOUN
ftr-475	1627	14	the	the	DET
ftr-475	1627	15	residual	residual	ADJ
ftr-475	1627	16	interest	interest	NOUN
ftr-475	1627	17	is	be	AUX
ftr-475	1627	18	issued	issue	VERB
ftr-475	1627	19	.	.	PUNCT
ftr-475	1628	1	h.r	h.r	PROPN
ftr-475	1628	2	.	.	PROPN
ftr-475	1628	3	rep	rep	PROPN
ftr-475	1628	4	.	.	PROPN
ftr-475	1628	5	no	no	PROPN
ftr-475	1628	6	.	.	NOUN
ftr-475	1628	7	841	841	NUM
ftr-475	1628	8	,	,	PUNCT
ftr-475	1628	9	supra	supra	ADJ
ftr-475	1628	10	note	note	NOUN
ftr-475	1628	11	31	31	NUM
ftr-475	1628	12	,	,	PUNCT
ftr-475	1628	13	at	at	ADP
ftr-475	1628	14	11	11	NUM
ftr-475	1628	15	-	-	SYM
ftr-475	1628	16	235	235	NUM
ftr-475	1628	17	,	,	PUNCT
ftr-475	1628	18	reprinted	reprint	VERB
ftr-475	1628	19	in	in	ADP
ftr-475	1628	20	1986	1986	NUM
ftr-475	1628	21	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-475	1628	22	.	.	PUNCT
ftr-475	1629	1	at	at	ADP
ftr-475	1629	2	4323	4323	NUM
ftr-475	1629	3	.	.	PUNCT
ftr-475	1630	1	in	in	ADP
ftr-475	1630	2	practice	practice	NOUN
ftr-475	1630	3	,	,	PUNCT
ftr-475	1630	4	the	the	DET
ftr-475	1630	5	service	service	NOUN
ftr-475	1630	6	releases	release	VERB
ftr-475	1630	7	the	the	DET
ftr-475	1630	8	applicable	applicable	ADJ
ftr-475	1630	9	federal	federal	ADJ
ftr-475	1630	10	rates	rate	NOUN
ftr-475	1630	11	for	for	ADP
ftr-475	1630	12	a	a	DET
ftr-475	1630	13	given	give	VERB
ftr-475	1630	14	month	month	NOUN
ftr-475	1630	15	on	on	ADP
ftr-475	1630	16	or	or	CCONJ
ftr-475	1630	17	about	about	ADP
ftr-475	1630	18	the	the	DET
ftr-475	1630	19	20th	20th	ADJ
ftr-475	1630	20	day	day	NOUN
ftr-475	1630	21	of	of	ADP
ftr-475	1630	22	the	the	DET
ftr-475	1630	23	preceding	precede	VERB
ftr-475	1630	24	month	month	NOUN
ftr-475	1630	25	.	.	PUNCT
ftr-475	1631	1	211	211	NUM
ftr-475	1631	2	.	.	PUNCT
ftr-475	1632	1	"	"	PUNCT
ftr-475	1632	2	issue	issue	NOUN
ftr-475	1632	3	price	price	NOUN
ftr-475	1632	4	"	"	PUNCT
ftr-475	1632	5	for	for	ADP
ftr-475	1632	6	this	this	DET
ftr-475	1632	7	purpose	purpose	NOUN
ftr-475	1632	8	is	be	AUX
ftr-475	1632	9	defined	define	VERB
ftr-475	1632	10	in	in	ADP
ftr-475	1632	11	regs	reg	NOUN
ftr-475	1632	12	.	.	PUNCT
ftr-475	1633	1	§	§	PROPN
ftr-475	1633	2	1.860g	1.860g	PROPN
ftr-475	1633	3	-	-	NUM
ftr-475	1633	4	l(d)(l	l(d)(l	NOUN
ftr-475	1633	5	)	)	PUNCT
ftr-475	1633	6	,	,	PUNCT
ftr-475	1633	7	which	which	PRON
ftr-475	1633	8	provides	provide	VERB
ftr-475	1633	9	that	that	SCONJ
ftr-475	1633	10	,	,	PUNCT
ftr-475	1633	11	if	if	SCONJ
ftr-475	1633	12	the	the	DET
ftr-475	1633	13	interest	interest	NOUN
ftr-475	1633	14	is	be	AUX
ftr-475	1633	15	publicly	publicly	ADV
ftr-475	1633	16	offered	offer	VERB
ftr-475	1633	17	,	,	PUNCT
ftr-475	1633	18	the	the	DET
ftr-475	1633	19	issue	issue	NOUN
ftr-475	1633	20	price	price	NOUN
ftr-475	1633	21	equals	equal	VERB
ftr-475	1633	22	the	the	DET
ftr-475	1633	23	initial	initial	ADJ
ftr-475	1633	24	offering	offering	NOUN
ftr-475	1633	25	price	price	NOUN
ftr-475	1633	26	to	to	ADP
ftr-475	1633	27	the	the	DET
ftr-475	1633	28	public	public	NOUN
ftr-475	1633	29	at	at	ADP
ftr-475	1633	30	which	which	PRON
ftr-475	1633	31	a	a	DET
ftr-475	1633	32	substantial	substantial	ADJ
ftr-475	1633	33	amount	amount	NOUN
ftr-475	1633	34	of	of	ADP
ftr-475	1633	35	the	the	DET
ftr-475	1633	36	class	class	NOUN
ftr-475	1633	37	is	be	AUX
ftr-475	1633	38	sold	sell	VERB
ftr-475	1633	39	.	.	PUNCT
ftr-475	1634	1	if	if	SCONJ
ftr-475	1634	2	the	the	DET
ftr-475	1634	3	interest	interest	NOUN
ftr-475	1634	4	is	be	AUX
ftr-475	1634	5	not	not	PART
ftr-475	1634	6	publicly	publicly	ADV
ftr-475	1634	7	offered	offer	VERB
ftr-475	1634	8	,	,	PUNCT
ftr-475	1634	9	the	the	DET
ftr-475	1634	10	issue	issue	NOUN
ftr-475	1634	11	price	price	NOUN
ftr-475	1634	12	is	be	AUX
ftr-475	1634	13	the	the	DET
ftr-475	1634	14	first	first	ADJ
ftr-475	1634	15	price	price	NOUN
ftr-475	1634	16	paid	pay	VERB
ftr-475	1634	17	by	by	ADP
ftr-475	1634	18	the	the	DET
ftr-475	1634	19	first	first	ADJ
ftr-475	1634	20	buyer	buyer	NOUN
ftr-475	1634	21	,	,	PUNCT
ftr-475	1634	22	and	and	CCONJ
ftr-475	1634	23	if	if	SCONJ
ftr-475	1634	24	the	the	DET
ftr-475	1634	25	interest	interest	NOUN
ftr-475	1634	26	is	be	AUX
ftr-475	1634	27	retained	retain	VERB
ftr-475	1634	28	by	by	ADP
ftr-475	1634	29	the	the	DET
ftr-475	1634	30	sponsor	sponsor	NOUN
ftr-475	1634	31	the	the	DET
ftr-475	1634	32	issue	issue	NOUN
ftr-475	1634	33	price	price	NOUN
ftr-475	1634	34	is	be	AUX
ftr-475	1634	35	the	the	DET
ftr-475	1634	36	fair	fair	ADJ
ftr-475	1634	37	market	market	NOUN
ftr-475	1634	38	value	value	NOUN
ftr-475	1634	39	on	on	ADP
ftr-475	1634	40	the	the	DET
ftr-475	1634	41	pricing	pricing	NOUN
ftr-475	1634	42	date	date	NOUN
ftr-475	1634	43	.	.	PUNCT
ftr-475	1635	1	i	i	PRON
ftr-475	1635	2	d.	d.	PROPN
ftr-475	1635	3	as	as	SCONJ
ftr-475	1635	4	we	we	PRON
ftr-475	1635	5	have	have	AUX
ftr-475	1635	6	seen	see	VERB
ftr-475	1635	7	,	,	PUNCT
ftr-475	1635	8	a	a	DET
ftr-475	1635	9	negative	negative	ADJ
ftr-475	1635	10	issue	issue	NOUN
ftr-475	1635	11	price	price	NOUN
ftr-475	1635	12	is	be	AUX
ftr-475	1635	13	not	not	PART
ftr-475	1635	14	permitted	permit	VERB
ftr-475	1635	15	.	.	PUNCT
ftr-475	1636	1	supra	supra	ADJ
ftr-475	1636	2	text	text	NOUN
ftr-475	1636	3	accompanying	accompanying	ADJ
ftr-475	1636	4	note	note	VERB
ftr-475	1636	5	164	164	NUM
ftr-475	1636	6	-	-	SYM
ftr-475	1636	7	65	65	NUM
ftr-475	1636	8	.	.	PUNCT
ftr-475	1636	9	212	212	NUM
ftr-475	1636	10	.	.	PUNCT
ftr-475	1637	1	the	the	DET
ftr-475	1637	2	roughness	roughness	NOUN
ftr-475	1637	3	is	be	AUX
ftr-475	1637	4	further	far	ADV
ftr-475	1637	5	evident	evident	ADJ
ftr-475	1637	6	from	from	ADP
ftr-475	1637	7	the	the	DET
ftr-475	1637	8	fact	fact	NOUN
ftr-475	1637	9	that	that	SCONJ
ftr-475	1637	10	the	the	DET
ftr-475	1637	11	residual	residual	ADJ
ftr-475	1637	12	interest	interest	NOUN
ftr-475	1637	13	in	in	ADP
ftr-475	1637	14	a	a	DET
ftr-475	1637	15	lower	low	ADJ
ftr-475	1637	16	-	-	PUNCT
ftr-475	1637	17	tier	tier	NOUN
ftr-475	1637	18	remic	remic	NOUN
ftr-475	1637	19	that	that	PRON
ftr-475	1637	20	is	be	AUX
ftr-475	1637	21	part	part	NOUN
ftr-475	1637	22	of	of	ADP
ftr-475	1637	23	a	a	DET
ftr-475	1637	24	double	double	ADJ
ftr-475	1637	25	remic	remic	NOUN
ftr-475	1637	26	structure	structure	NOUN
ftr-475	1637	27	can	can	AUX
ftr-475	1637	28	experience	experience	VERB
ftr-475	1637	29	excess	excess	ADJ
ftr-475	1637	30	inclusions	inclusion	NOUN
ftr-475	1637	31	,	,	PUNCT
ftr-475	1637	32	even	even	ADV
ftr-475	1637	33	though	though	SCONJ
ftr-475	1637	34	no	no	DET
ftr-475	1637	35	tranching	tranching	NOUN
ftr-475	1637	36	occurs	occur	VERB
ftr-475	1637	37	.	.	PUNCT
ftr-475	1638	1	see	see	VERB
ftr-475	1638	2	regs	reg	NOUN
ftr-475	1638	3	.	.	PUNCT
ftr-475	1639	1	§	§	PROPN
ftr-475	1639	2	1.1275	1.1275	NUM
ftr-475	1639	3	-	-	SYM
ftr-475	1639	4	2(c)(4	2(c)(4	NUM
ftr-475	1639	5	)	)	PUNCT
ftr-475	1639	6	ex	ex	NOUN
ftr-475	1639	7	.	.	NOUN
ftr-475	1639	8	2	2	NUM
ftr-475	1639	9	(	(	PUNCT
ftr-475	1639	10	treating	treat	VERB
ftr-475	1639	11	regular	regular	ADJ
ftr-475	1639	12	interests	interest	NOUN
ftr-475	1639	13	of	of	ADP
ftr-475	1639	14	such	such	DET
ftr-475	1639	15	a	a	DET
ftr-475	1639	16	lower	low	ADJ
ftr-475	1639	17	-	-	PUNCT
ftr-475	1639	18	tier	tier	NOUN
ftr-475	1639	19	remic	remic	NOUN
ftr-475	1639	20	as	as	ADP
ftr-475	1639	21	a	a	DET
ftr-475	1639	22	single	single	ADJ
ftr-475	1639	23	debt	debt	NOUN
ftr-475	1639	24	instrument	instrument	NOUN
ftr-475	1639	25	)	)	PUNCT
ftr-475	1639	26	.	.	PUNCT
ftr-475	1640	1	in	in	ADP
ftr-475	1640	2	theory	theory	NOUN
ftr-475	1640	3	,	,	PUNCT
ftr-475	1640	4	that	that	DET
ftr-475	1640	5	result	result	NOUN
ftr-475	1640	6	is	be	AUX
ftr-475	1640	7	indefensible	indefensible	ADJ
ftr-475	1640	8	.	.	PUNCT
ftr-475	1641	1	[	[	X
ftr-475	1641	2	vol	vol	NOUN
ftr-475	1641	3	2:4	2:4	NUM
ftr-475	1641	4	tax	tax	NOUN
ftr-475	1641	5	aspects	aspect	NOUN
ftr-475	1641	6	of	of	ADP
ftr-475	1641	7	remic	remic	ADJ
ftr-475	1641	8	residual	residual	ADJ
ftr-475	1641	9	interests	interest	NOUN
ftr-475	1641	10	unlikely	unlikely	ADJ
ftr-475	1641	11	that	that	SCONJ
ftr-475	1641	12	it	it	PRON
ftr-475	1641	13	will	will	AUX
ftr-475	1641	14	,	,	PUNCT
ftr-475	1641	15	since	since	SCONJ
ftr-475	1641	16	the	the	DET
ftr-475	1641	17	rule	rule	NOUN
ftr-475	1641	18	makes	make	VERB
ftr-475	1641	19	little	little	ADJ
ftr-475	1641	20	sense	sense	NOUN
ftr-475	1641	21	.	.	PUNCT
ftr-475	1642	1	if	if	SCONJ
ftr-475	1642	2	a	a	DET
ftr-475	1642	3	residual	residual	ADJ
ftr-475	1642	4	interest	interest	NOUN
ftr-475	1642	5	lacks	lack	VERB
ftr-475	1642	6	significant	significant	ADJ
ftr-475	1642	7	value	value	NOUN
ftr-475	1642	8	,	,	PUNCT
ftr-475	1642	9	the	the	DET
ftr-475	1642	10	interest	interest	NOUN
ftr-475	1642	11	will	will	AUX
ftr-475	1642	12	likely	likely	ADV
ftr-475	1642	13	have	have	VERB
ftr-475	1642	14	small	small	ADJ
ftr-475	1642	15	or	or	CCONJ
ftr-475	1642	16	zero	zero	NUM
ftr-475	1642	17	issue	issue	NOUN
ftr-475	1642	18	price	price	NOUN
ftr-475	1642	19	and	and	CCONJ
ftr-475	1642	20	thus	thus	ADV
ftr-475	1642	21	the	the	DET
ftr-475	1642	22	amount	amount	NOUN
ftr-475	1642	23	of	of	ADP
ftr-475	1642	24	the	the	DET
ftr-475	1642	25	daily	daily	ADJ
ftr-475	1642	26	accruals	accrual	NOUN
ftr-475	1642	27	will	will	AUX
ftr-475	1642	28	be	be	AUX
ftr-475	1642	29	minimal	minimal	ADJ
ftr-475	1642	30	.	.	PUNCT
ftr-475	1643	1	in	in	ADP
ftr-475	1643	2	sum	sum	NOUN
ftr-475	1643	3	,	,	PUNCT
ftr-475	1643	4	the	the	DET
ftr-475	1643	5	computation	computation	NOUN
ftr-475	1643	6	formula	formula	NOUN
ftr-475	1643	7	described	describe	VERB
ftr-475	1643	8	above	above	ADV
ftr-475	1643	9	already	already	ADV
ftr-475	1643	10	has	have	VERB
ftr-475	1643	11	the	the	DET
ftr-475	1643	12	effect	effect	NOUN
ftr-475	1643	13	of	of	ADP
ftr-475	1643	14	treating	treat	VERB
ftr-475	1643	15	an	an	DET
ftr-475	1643	16	increasing	increase	VERB
ftr-475	1643	17	portion	portion	NOUN
ftr-475	1643	18	of	of	ADP
ftr-475	1643	19	a	a	DET
ftr-475	1643	20	residual	residual	ADJ
ftr-475	1643	21	holder	holder	NOUN
ftr-475	1643	22	's	's	PART
ftr-475	1643	23	allocable	allocable	ADJ
ftr-475	1643	24	share	share	NOUN
ftr-475	1643	25	of	of	ADP
ftr-475	1643	26	remic	remic	ADJ
ftr-475	1643	27	taxable	taxable	ADJ
ftr-475	1643	28	income	income	NOUN
ftr-475	1643	29	as	as	ADP
ftr-475	1643	30	excess	excess	ADJ
ftr-475	1643	31	inclusion	inclusion	NOUN
ftr-475	1643	32	amounts.1	amounts.1	NOUN
ftr-475	1643	33	3	3	NUM
ftr-475	1643	34	2	2	NUM
ftr-475	1643	35	.	.	PUNCT
ftr-475	1643	36	taxability	taxability	NOUN
ftr-475	1643	37	of	of	ADP
ftr-475	1643	38	excess	excess	ADJ
ftr-475	1643	39	inclusions.-having	inclusions.-having	NOUN
ftr-475	1643	40	identified	identify	VERB
ftr-475	1643	41	the	the	DET
ftr-475	1643	42	amount	amount	NOUN
ftr-475	1643	43	of	of	ADP
ftr-475	1643	44	excess	excess	ADJ
ftr-475	1643	45	inclusions	inclusion	NOUN
ftr-475	1643	46	with	with	ADP
ftr-475	1643	47	respect	respect	NOUN
ftr-475	1643	48	to	to	ADP
ftr-475	1643	49	a	a	DET
ftr-475	1643	50	residual	residual	ADJ
ftr-475	1643	51	interest	interest	NOUN
ftr-475	1643	52	,	,	PUNCT
ftr-475	1643	53	the	the	DET
ftr-475	1643	54	true	true	ADJ
ftr-475	1643	55	core	core	NOUN
ftr-475	1643	56	of	of	ADP
ftr-475	1643	57	the	the	DET
ftr-475	1643	58	excess	excess	ADJ
ftr-475	1643	59	inclusion	inclusion	NOUN
ftr-475	1643	60	rules	rule	NOUN
ftr-475	1643	61	is	be	AUX
ftr-475	1643	62	reached	reach	VERB
ftr-475	1643	63	:	:	PUNCT
ftr-475	1643	64	"	"	PUNCT
ftr-475	1643	65	the	the	DET
ftr-475	1643	66	taxable	taxable	ADJ
ftr-475	1643	67	income	income	NOUN
ftr-475	1643	68	of	of	ADP
ftr-475	1643	69	any	any	DET
ftr-475	1643	70	holder	holder	NOUN
ftr-475	1643	71	of	of	ADP
ftr-475	1643	72	a	a	DET
ftr-475	1643	73	residual	residual	ADJ
ftr-475	1643	74	interest	interest	NOUN
ftr-475	1643	75	in	in	ADP
ftr-475	1643	76	a	a	DET
ftr-475	1643	77	remic	remic	NOUN
ftr-475	1643	78	for	for	ADP
ftr-475	1643	79	any	any	DET
ftr-475	1643	80	taxable	taxable	ADJ
ftr-475	1643	81	year	year	NOUN
ftr-475	1643	82	shall	shall	AUX
ftr-475	1643	83	in	in	ADP
ftr-475	1643	84	no	no	DET
ftr-475	1643	85	event	event	NOUN
ftr-475	1643	86	be	be	AUX
ftr-475	1643	87	less	less	ADJ
ftr-475	1643	88	than	than	ADP
ftr-475	1643	89	the	the	DET
ftr-475	1643	90	excess	excess	ADJ
ftr-475	1643	91	inclusion	inclusion	NOUN
ftr-475	1643	92	for	for	ADP
ftr-475	1643	93	such	such	ADJ
ftr-475	1643	94	taxable	taxable	ADJ
ftr-475	1643	95	year	year	NOUN
ftr-475	1643	96	.	.	PUNCT
ftr-475	1644	1	"214	"214	PUNCT
ftr-475	1645	1	in	in	ADP
ftr-475	1645	2	the	the	DET
ftr-475	1645	3	case	case	NOUN
ftr-475	1645	4	of	of	ADP
ftr-475	1645	5	an	an	DET
ftr-475	1645	6	affiliated	affiliated	ADJ
ftr-475	1645	7	group	group	NOUN
ftr-475	1645	8	of	of	ADP
ftr-475	1645	9	corporations	corporation	NOUN
ftr-475	1645	10	that	that	PRON
ftr-475	1645	11	file	file	VERB
ftr-475	1645	12	a	a	DET
ftr-475	1645	13	consolidated	consolidated	ADJ
ftr-475	1645	14	return	return	NOUN
ftr-475	1645	15	,	,	PUNCT
ftr-475	1645	16	consolidated	consolidate	VERB
ftr-475	1645	17	taxable	taxable	ADJ
ftr-475	1645	18	income	income	NOUN
ftr-475	1645	19	of	of	ADP
ftr-475	1645	20	the	the	DET
ftr-475	1645	21	group	group	NOUN
ftr-475	1645	22	may	may	AUX
ftr-475	1645	23	not	not	PART
ftr-475	1645	24	be	be	AUX
ftr-475	1645	25	less	less	ADJ
ftr-475	1645	26	than	than	ADP
ftr-475	1645	27	the	the	DET
ftr-475	1645	28	sum	sum	NOUN
ftr-475	1645	29	of	of	ADP
ftr-475	1645	30	the	the	DET
ftr-475	1645	31	excess	excess	ADJ
ftr-475	1645	32	inclusions	inclusion	NOUN
ftr-475	1645	33	of	of	ADP
ftr-475	1645	34	the	the	DET
ftr-475	1645	35	members.2	members.2	NOUN
ftr-475	1645	36	5	5	NUM
ftr-475	1645	37	in	in	ADP
ftr-475	1645	38	the	the	DET
ftr-475	1645	39	case	case	NOUN
ftr-475	1645	40	of	of	ADP
ftr-475	1645	41	tax	tax	NOUN
ftr-475	1645	42	-	-	PUNCT
ftr-475	1645	43	exempt	exempt	ADJ
ftr-475	1645	44	organizations	organization	NOUN
ftr-475	1645	45	,	,	PUNCT
ftr-475	1645	46	excess	excess	ADJ
ftr-475	1645	47	inclusion	inclusion	NOUN
ftr-475	1645	48	amounts	amount	NOUN
ftr-475	1645	49	are	be	AUX
ftr-475	1645	50	treated	treat	VERB
ftr-475	1645	51	as	as	ADP
ftr-475	1645	52	unrelated	unrelated	ADJ
ftr-475	1645	53	business	business	NOUN
ftr-475	1645	54	taxable	taxable	ADJ
ftr-475	1645	55	income	income	NOUN
ftr-475	1645	56	for	for	ADP
ftr-475	1645	57	purposes	purpose	NOUN
ftr-475	1645	58	of	of	ADP
ftr-475	1645	59	section	section	NOUN
ftr-475	1645	60	51	51	NUM
ftr-475	1645	61	1.216	1.216	NUM
ftr-475	1645	62	requiring	require	VERB
ftr-475	1645	63	taxation	taxation	NOUN
ftr-475	1645	64	in	in	ADP
ftr-475	1645	65	all	all	DET
ftr-475	1645	66	events	event	NOUN
ftr-475	1645	67	reflects	reflect	VERB
ftr-475	1645	68	a	a	DET
ftr-475	1645	69	concern	concern	NOUN
ftr-475	1645	70	that	that	PRON
ftr-475	1645	71	absent	absent	VERB
ftr-475	1645	72	such	such	DET
ftr-475	1645	73	a	a	DET
ftr-475	1645	74	rule	rule	NOUN
ftr-475	1645	75	residual	residual	ADJ
ftr-475	1645	76	interests	interest	NOUN
ftr-475	1645	77	would	would	AUX
ftr-475	1645	78	be	be	AUX
ftr-475	1645	79	issued	issue	VERB
ftr-475	1645	80	in	in	ADP
ftr-475	1645	81	all	all	DET
ftr-475	1645	82	cases	case	NOUN
ftr-475	1645	83	to	to	ADP
ftr-475	1645	84	tax	tax	NOUN
ftr-475	1645	85	-	-	PUNCT
ftr-475	1645	86	exempt	exempt	ADJ
ftr-475	1645	87	entities	entity	NOUN
ftr-475	1645	88	,	,	PUNCT
ftr-475	1645	89	with	with	ADP
ftr-475	1645	90	the	the	DET
ftr-475	1645	91	net	net	ADJ
ftr-475	1645	92	result	result	NOUN
ftr-475	1645	93	being	be	AUX
ftr-475	1645	94	that	that	PRON
ftr-475	1645	95	phantom	phantom	ADJ
ftr-475	1645	96	income	income	NOUN
ftr-475	1645	97	again	again	ADV
ftr-475	1645	98	escapes	escape	VERB
ftr-475	1645	99	the	the	DET
ftr-475	1645	100	system	system	NOUN
ftr-475	1645	101	.	.	PUNCT
ftr-475	1646	1	the	the	DET
ftr-475	1646	2	effect	effect	NOUN
ftr-475	1646	3	of	of	ADP
ftr-475	1646	4	the	the	DET
ftr-475	1646	5	foregoing	forego	VERB
ftr-475	1646	6	rule	rule	NOUN
ftr-475	1646	7	is	be	AUX
ftr-475	1646	8	that	that	SCONJ
ftr-475	1646	9	otherwise	otherwise	ADV
ftr-475	1646	10	available	available	ADJ
ftr-475	1646	11	deductions	deduction	NOUN
ftr-475	1646	12	may	may	AUX
ftr-475	1646	13	not	not	PART
ftr-475	1646	14	offset	offset	VERB
ftr-475	1646	15	excess	excess	ADJ
ftr-475	1646	16	inclusion	inclusion	NOUN
ftr-475	1646	17	amounts	amount	NOUN
ftr-475	1646	18	.	.	PUNCT
ftr-475	1647	1	moreover	moreover	ADV
ftr-475	1647	2	,	,	PUNCT
ftr-475	1647	3	as	as	SCONJ
ftr-475	1647	4	touched	touch	VERB
ftr-475	1647	5	on	on	ADP
ftr-475	1647	6	above	above	ADV
ftr-475	1647	7	,	,	PUNCT
ftr-475	1647	8	excess	excess	ADJ
ftr-475	1647	9	inclusion	inclusion	NOUN
ftr-475	1647	10	amounts	amount	NOUN
ftr-475	1647	11	are	be	AUX
ftr-475	1647	12	computed	compute	VERB
ftr-475	1647	13	on	on	ADP
ftr-475	1647	14	a	a	DET
ftr-475	1647	15	quarterly	quarterly	ADJ
ftr-475	1647	16	basis	basis	NOUN
ftr-475	1647	17	and	and	CCONJ
ftr-475	1647	18	may	may	AUX
ftr-475	1647	19	not	not	PART
ftr-475	1647	20	be	be	AUX
ftr-475	1647	21	offset	offset	VERB
ftr-475	1647	22	by	by	ADP
ftr-475	1647	23	losses	loss	NOUN
ftr-475	1647	24	of	of	ADP
ftr-475	1647	25	the	the	DET
ftr-475	1647	26	remic	remic	NOUN
ftr-475	1647	27	in	in	ADP
ftr-475	1647	28	other	other	ADJ
ftr-475	1647	29	quarters	quarter	NOUN
ftr-475	1647	30	,	,	PUNCT
ftr-475	1647	31	even	even	ADV
ftr-475	1647	32	if	if	SCONJ
ftr-475	1647	33	for	for	ADP
ftr-475	1647	34	the	the	DET
ftr-475	1647	35	taxable	taxable	ADJ
ftr-475	1647	36	year	year	NOUN
ftr-475	1647	37	the	the	DET
ftr-475	1647	38	residual	residual	ADJ
ftr-475	1647	39	holder	holder	NOUN
ftr-475	1647	40	recognizes	recognize	VERB
ftr-475	1647	41	a	a	DET
ftr-475	1647	42	net	net	ADJ
ftr-475	1647	43	loss	loss	NOUN
ftr-475	1647	44	from	from	ADP
ftr-475	1647	45	the	the	DET
ftr-475	1647	46	remic	remic	NOUN
ftr-475	1647	47	.	.	PUNCT
ftr-475	1648	1	"1	"1	NOUN
ftr-475	1648	2	deductions	deduction	NOUN
ftr-475	1648	3	that	that	PRON
ftr-475	1648	4	can	can	AUX
ftr-475	1648	5	not	not	PART
ftr-475	1648	6	be	be	AUX
ftr-475	1648	7	used	use	VERB
ftr-475	1648	8	because	because	SCONJ
ftr-475	1648	9	of	of	ADP
ftr-475	1648	10	the	the	DET
ftr-475	1648	11	existence	existence	NOUN
ftr-475	1648	12	of	of	ADP
ftr-475	1648	13	excess	excess	ADJ
ftr-475	1648	14	inclusion	inclusion	NOUN
ftr-475	1648	15	amounts	amount	NOUN
ftr-475	1648	16	are	be	AUX
ftr-475	1648	17	treated	treat	VERB
ftr-475	1648	18	as	as	ADP
ftr-475	1648	19	being	be	AUX
ftr-475	1648	20	in	in	ADP
ftr-475	1648	21	excess	excess	NOUN
ftr-475	1648	22	of	of	ADP
ftr-475	1648	23	gross	gross	ADJ
ftr-475	1648	24	income	income	NOUN
ftr-475	1648	25	and	and	CCONJ
ftr-475	1648	26	give	give	VERB
ftr-475	1648	27	rise	rise	NOUN
ftr-475	1648	28	to	to	ADP
ftr-475	1648	29	a	a	DET
ftr-475	1648	30	net	net	ADJ
ftr-475	1648	31	operating	operating	NOUN
ftr-475	1648	32	loss	loss	NOUN
ftr-475	1648	33	under	under	ADP
ftr-475	1648	34	section	section	NOUN
ftr-475	1648	35	172.218	172.218	NUM
ftr-475	1648	36	the	the	DET
ftr-475	1648	37	rule	rule	NOUN
ftr-475	1648	38	,	,	PUNCT
ftr-475	1648	39	however	however	ADV
ftr-475	1648	40	,	,	PUNCT
ftr-475	1648	41	simply	simply	ADV
ftr-475	1648	42	requires	require	VERB
ftr-475	1648	43	taxable	taxable	ADJ
ftr-475	1648	44	income	income	NOUN
ftr-475	1648	45	to	to	PART
ftr-475	1648	46	be	be	AUX
ftr-475	1648	47	no	no	PRON
ftr-475	1648	48	less	less	ADJ
ftr-475	1648	49	than	than	ADP
ftr-475	1648	50	excess	excess	ADJ
ftr-475	1648	51	inclusion	inclusion	NOUN
ftr-475	1648	52	amounts	amount	NOUN
ftr-475	1648	53	;	;	PUNCT
ftr-475	1648	54	the	the	DET
ftr-475	1648	55	rule	rule	NOUN
ftr-475	1648	56	does	do	AUX
ftr-475	1648	57	not	not	PART
ftr-475	1648	58	limit	limit	VERB
ftr-475	1648	59	a	a	DET
ftr-475	1648	60	taxpayer	taxpayer	NOUN
ftr-475	1648	61	's	's	PART
ftr-475	1648	62	ability	ability	NOUN
ftr-475	1648	63	to	to	PART
ftr-475	1648	64	zero	zero	VERB
ftr-475	1648	65	out	out	ADP
ftr-475	1648	66	its	its	PRON
ftr-475	1648	67	tax	tax	NOUN
ftr-475	1648	68	liability	liability	NOUN
ftr-475	1648	69	through	through	ADP
ftr-475	1648	70	available	available	ADJ
ftr-475	1648	71	tax	tax	NOUN
ftr-475	1648	72	credits	credit	NOUN
ftr-475	1648	73	.	.	PUNCT
ftr-475	1649	1	thus	thus	ADV
ftr-475	1649	2	,	,	PUNCT
ftr-475	1649	3	excess	excess	ADJ
ftr-475	1649	4	inclusion	inclusion	NOUN
ftr-475	1649	5	amounts	amount	NOUN
ftr-475	1649	6	can	can	AUX
ftr-475	1649	7	not	not	PART
ftr-475	1649	8	be	be	AUX
ftr-475	1649	9	offset	offset	VERB
ftr-475	1649	10	by	by	ADP
ftr-475	1649	11	deductions	deduction	NOUN
ftr-475	1649	12	,	,	PUNCT
ftr-475	1649	13	but	but	CCONJ
ftr-475	1649	14	the	the	DET
ftr-475	1649	15	resulting	result	VERB
ftr-475	1649	16	tax	tax	NOUN
ftr-475	1649	17	liability	liability	NOUN
ftr-475	1649	18	can	can	AUX
ftr-475	1649	19	be	be	AUX
ftr-475	1649	20	offset	offset	VERB
ftr-475	1649	21	by	by	ADP
ftr-475	1649	22	credits	credit	NOUN
ftr-475	1649	23	.	.	PUNCT
ftr-475	1650	1	the	the	DET
ftr-475	1650	2	logic	logic	NOUN
ftr-475	1650	3	of	of	ADP
ftr-475	1650	4	the	the	DET
ftr-475	1650	5	rule	rule	NOUN
ftr-475	1650	6	in	in	ADP
ftr-475	1650	7	distinguishing	distinguish	VERB
ftr-475	1650	8	between	between	ADP
ftr-475	1650	9	credits	credit	NOUN
ftr-475	1650	10	and	and	CCONJ
ftr-475	1650	11	213	213	NUM
ftr-475	1650	12	.	.	PUNCT
ftr-475	1651	1	see	see	VERB
ftr-475	1651	2	peaslee	peaslee	PROPN
ftr-475	1651	3	&	&	CCONJ
ftr-475	1651	4	nirenberg	nirenberg	PROPN
ftr-475	1651	5	,	,	PUNCT
ftr-475	1651	6	supra	supra	PROPN
ftr-475	1651	7	note	note	PROPN
ftr-475	1651	8	8	8	NUM
ftr-475	1651	9	,	,	PUNCT
ftr-475	1651	10	at	at	ADP
ftr-475	1651	11	184	184	NUM
ftr-475	1651	12	.	.	PUNCT
ftr-475	1652	1	214	214	NUM
ftr-475	1652	2	.	.	PUNCT
ftr-475	1653	1	irc	irc	PROPN
ftr-475	1653	2	§	§	PROPN
ftr-475	1653	3	860e(a)(1	860e(a)(1	PROPN
ftr-475	1653	4	)	)	PUNCT
ftr-475	1653	5	.	.	PUNCT
ftr-475	1654	1	215	215	NUM
ftr-475	1654	2	.	.	PUNCT
ftr-475	1655	1	irc	irc	PROPN
ftr-475	1655	2	§	§	PROPN
ftr-475	1655	3	860e(a)(3	860e(a)(3	NUM
ftr-475	1655	4	)	)	PUNCT
ftr-475	1655	5	;	;	PUNCT
ftr-475	1655	6	regs	reg	NOUN
ftr-475	1655	7	.	.	PUNCT
ftr-475	1656	1	§	§	PROPN
ftr-475	1656	2	1.860e-1(a)(2	1.860e-1(a)(2	NUM
ftr-475	1656	3	)	)	PUNCT
ftr-475	1656	4	.	.	PUNCT
ftr-475	1657	1	216	216	NUM
ftr-475	1657	2	.	.	PUNCT
ftr-475	1658	1	irc	irc	PROPN
ftr-475	1658	2	§	§	PROPN
ftr-475	1658	3	860e(b	860e(b	NUM
ftr-475	1658	4	)	)	PUNCT
ftr-475	1658	5	.	.	PUNCT
ftr-475	1659	1	217	217	NUM
ftr-475	1659	2	.	.	PUNCT
ftr-475	1660	1	for	for	ADP
ftr-475	1660	2	example	example	NOUN
ftr-475	1660	3	,	,	PUNCT
ftr-475	1660	4	if	if	SCONJ
ftr-475	1660	5	a	a	DET
ftr-475	1660	6	remic	remic	ADJ
ftr-475	1660	7	residual	residual	ADJ
ftr-475	1660	8	holder	holder	NOUN
ftr-475	1660	9	realized	realize	VERB
ftr-475	1660	10	$	$	SYM
ftr-475	1660	11	1,000	1,000	NUM
ftr-475	1660	12	of	of	ADP
ftr-475	1660	13	taxable	taxable	ADJ
ftr-475	1660	14	income	income	NOUN
ftr-475	1660	15	from	from	ADP
ftr-475	1660	16	a	a	DET
ftr-475	1660	17	remic	remic	NOUN
ftr-475	1660	18	in	in	ADP
ftr-475	1660	19	the	the	DET
ftr-475	1660	20	first	first	ADJ
ftr-475	1660	21	quarter	quarter	NOUN
ftr-475	1660	22	,	,	PUNCT
ftr-475	1660	23	$	$	SYM
ftr-475	1660	24	800	800	NUM
ftr-475	1660	25	of	of	ADP
ftr-475	1660	26	which	which	PRON
ftr-475	1660	27	was	be	AUX
ftr-475	1660	28	an	an	DET
ftr-475	1660	29	excess	excess	ADJ
ftr-475	1660	30	inclusion	inclusion	NOUN
ftr-475	1660	31	amount	amount	NOUN
ftr-475	1660	32	,	,	PUNCT
ftr-475	1660	33	and	and	CCONJ
ftr-475	1660	34	in	in	ADP
ftr-475	1660	35	the	the	DET
ftr-475	1660	36	next	next	ADJ
ftr-475	1660	37	three	three	NUM
ftr-475	1660	38	quarters	quarter	NOUN
ftr-475	1660	39	realized	realize	VERB
ftr-475	1660	40	net	net	ADJ
ftr-475	1660	41	losses	loss	NOUN
ftr-475	1660	42	totalling	total	VERB
ftr-475	1660	43	$	$	SYM
ftr-475	1660	44	1,000	1,000	NUM
ftr-475	1660	45	,	,	PUNCT
ftr-475	1660	46	the	the	DET
ftr-475	1660	47	holder	holder	NOUN
ftr-475	1660	48	would	would	AUX
ftr-475	1660	49	have	have	VERB
ftr-475	1660	50	to	to	PART
ftr-475	1660	51	report	report	VERB
ftr-475	1660	52	minimum	minimum	ADJ
ftr-475	1660	53	taxable	taxable	ADJ
ftr-475	1660	54	income	income	NOUN
ftr-475	1660	55	of	of	ADP
ftr-475	1660	56	$	$	SYM
ftr-475	1660	57	800	800	NUM
ftr-475	1660	58	,	,	PUNCT
ftr-475	1660	59	even	even	ADV
ftr-475	1660	60	though	though	SCONJ
ftr-475	1660	61	for	for	ADP
ftr-475	1660	62	the	the	DET
ftr-475	1660	63	year	year	NOUN
ftr-475	1660	64	the	the	DET
ftr-475	1660	65	remic	remic	NOUN
ftr-475	1660	66	broke	break	VERB
ftr-475	1660	67	even	even	ADV
ftr-475	1660	68	.	.	PUNCT
ftr-475	1661	1	218	218	NUM
ftr-475	1661	2	.	.	PUNCT
ftr-475	1662	1	see	see	VERB
ftr-475	1662	2	irc	irc	PROPN
ftr-475	1662	3	§	§	PROPN
ftr-475	1662	4	860e(a)(5	860e(a)(5	NUM
ftr-475	1662	5	)	)	PUNCT
ftr-475	1662	6	.	.	PUNCT
ftr-475	1663	1	19941	19941	NUM
ftr-475	1663	2	florida	florida	PROPN
ftr-475	1663	3	tax	tax	NOUN
ftr-475	1663	4	review	review	NOUN
ftr-475	1663	5	deductions	deduction	NOUN
ftr-475	1663	6	is	be	AUX
ftr-475	1663	7	indeed	indeed	ADV
ftr-475	1663	8	elusive	elusive	ADJ
ftr-475	1663	9	;	;	PUNCT
ftr-475	1663	10	the	the	DET
ftr-475	1663	11	allowance	allowance	NOUN
ftr-475	1663	12	of	of	ADP
ftr-475	1663	13	the	the	DET
ftr-475	1663	14	use	use	NOUN
ftr-475	1663	15	of	of	ADP
ftr-475	1663	16	credits	credit	NOUN
ftr-475	1663	17	may	may	AUX
ftr-475	1663	18	have	have	AUX
ftr-475	1663	19	been	be	AUX
ftr-475	1663	20	an	an	DET
ftr-475	1663	21	oversight	oversight	NOUN
ftr-475	1663	22	.	.	PUNCT
ftr-475	1664	1	in	in	ADP
ftr-475	1664	2	any	any	DET
ftr-475	1664	3	event	event	NOUN
ftr-475	1664	4	,	,	PUNCT
ftr-475	1664	5	there	there	PRON
ftr-475	1664	6	may	may	AUX
ftr-475	1664	7	not	not	PART
ftr-475	1664	8	be	be	AUX
ftr-475	1664	9	many	many	ADJ
ftr-475	1664	10	taxpayers	taxpayer	NOUN
ftr-475	1664	11	with	with	ADP
ftr-475	1664	12	excess	excess	ADJ
ftr-475	1664	13	credits	credit	NOUN
ftr-475	1664	14	that	that	PRON
ftr-475	1664	15	desire	desire	VERB
ftr-475	1664	16	or	or	CCONJ
ftr-475	1664	17	are	be	AUX
ftr-475	1664	18	able	able	ADJ
ftr-475	1664	19	to	to	PART
ftr-475	1664	20	invest	invest	VERB
ftr-475	1664	21	in	in	ADP
ftr-475	1664	22	residual	residual	ADJ
ftr-475	1664	23	interests	interest	NOUN
ftr-475	1664	24	.	.	PUNCT
ftr-475	1665	1	thus	thus	ADV
ftr-475	1665	2	,	,	PUNCT
ftr-475	1665	3	the	the	DET
ftr-475	1665	4	significance	significance	NOUN
ftr-475	1665	5	of	of	ADP
ftr-475	1665	6	the	the	DET
ftr-475	1665	7	issue	issue	NOUN
ftr-475	1665	8	may	may	AUX
ftr-475	1665	9	be	be	AUX
ftr-475	1665	10	minimal	minimal	ADJ
ftr-475	1665	11	.	.	PUNCT
ftr-475	1665	12	"	"	PUNCT
ftr-475	1666	1	9	9	NUM
ftr-475	1666	2	special	special	ADJ
ftr-475	1666	3	excess	excess	ADJ
ftr-475	1666	4	inclusion	inclusion	NOUN
ftr-475	1666	5	rules	rule	NOUN
ftr-475	1666	6	for	for	ADP
ftr-475	1666	7	certain	certain	ADJ
ftr-475	1666	8	residual	residual	ADJ
ftr-475	1666	9	interest	interest	NOUN
ftr-475	1666	10	holders	holder	NOUN
ftr-475	1666	11	are	be	AUX
ftr-475	1666	12	discussed	discuss	VERB
ftr-475	1666	13	below	below	ADV
ftr-475	1666	14	.	.	PUNCT
ftr-475	1667	1	3	3	X
ftr-475	1667	2	.	.	X
ftr-475	1667	3	special	special	ADJ
ftr-475	1667	4	rule	rule	NOUN
ftr-475	1667	5	for	for	ADP
ftr-475	1667	6	thrifts	thrift	NOUN
ftr-475	1667	7	a.	a.	NOUN
ftr-475	1667	8	in	in	ADP
ftr-475	1667	9	general.-an	general.-an	ADJ
ftr-475	1667	10	exception	exception	NOUN
ftr-475	1667	11	to	to	ADP
ftr-475	1667	12	the	the	DET
ftr-475	1667	13	general	general	ADJ
ftr-475	1667	14	rule	rule	NOUN
ftr-475	1667	15	that	that	SCONJ
ftr-475	1667	16	excess	excess	ADJ
ftr-475	1667	17	inclusion	inclusion	NOUN
ftr-475	1667	18	amounts	amount	NOUN
ftr-475	1667	19	may	may	AUX
ftr-475	1667	20	not	not	PART
ftr-475	1667	21	be	be	AUX
ftr-475	1667	22	offset	offset	VERB
ftr-475	1667	23	by	by	ADP
ftr-475	1667	24	deductions	deduction	NOUN
ftr-475	1667	25	applies	apply	VERB
ftr-475	1667	26	with	with	ADP
ftr-475	1667	27	respect	respect	NOUN
ftr-475	1667	28	to	to	ADP
ftr-475	1667	29	thrift	thrift	NOUN
ftr-475	1667	30	institutions	institution	NOUN
ftr-475	1667	31	.	.	PUNCT
ftr-475	1667	32	"	"	PUNCT
ftr-475	1668	1	°	°	CCONJ
ftr-475	1668	2	thus	thus	ADV
ftr-475	1668	3	,	,	PUNCT
ftr-475	1668	4	a	a	DET
ftr-475	1668	5	thrift	thrift	NOUN
ftr-475	1668	6	institution	institution	NOUN
ftr-475	1668	7	holding	hold	VERB
ftr-475	1668	8	a	a	DET
ftr-475	1668	9	residual	residual	ADJ
ftr-475	1668	10	interest	interest	NOUN
ftr-475	1668	11	may	may	AUX
ftr-475	1668	12	use	use	VERB
ftr-475	1668	13	its	its	PRON
ftr-475	1668	14	losses	loss	NOUN
ftr-475	1668	15	to	to	PART
ftr-475	1668	16	offset	offset	VERB
ftr-475	1668	17	excess	excess	ADJ
ftr-475	1668	18	inclusion	inclusion	NOUN
ftr-475	1668	19	amounts.2	amounts.2	NOUN
ftr-475	1668	20	"	"	PUNCT
ftr-475	1668	21	'	'	PUNCT
ftr-475	1668	22	the	the	DET
ftr-475	1668	23	stated	state	VERB
ftr-475	1668	24	reason	reason	NOUN
ftr-475	1668	25	for	for	ADP
ftr-475	1668	26	the	the	DET
ftr-475	1668	27	thrift	thrift	NOUN
ftr-475	1668	28	exception	exception	NOUN
ftr-475	1668	29	is	be	AUX
ftr-475	1668	30	"	"	PUNCT
ftr-475	1668	31	the	the	DET
ftr-475	1668	32	difficulties	difficulty	NOUN
ftr-475	1668	33	currently	currently	ADV
ftr-475	1668	34	being	be	AUX
ftr-475	1668	35	experienced	experience	VERB
ftr-475	1668	36	by	by	ADP
ftr-475	1668	37	such	such	ADJ
ftr-475	1668	38	industry	industry	NOUN
ftr-475	1668	39	.	.	PUNCT
ftr-475	1669	1	"22	"22	PROPN
ftr-475	1670	1	and	and	CCONJ
ftr-475	1670	2	so	so	ADV
ftr-475	1670	3	,	,	PUNCT
ftr-475	1670	4	the	the	DET
ftr-475	1670	5	thrift	thrift	NOUN
ftr-475	1670	6	exception	exception	NOUN
ftr-475	1670	7	joins	join	VERB
ftr-475	1670	8	the	the	DET
ftr-475	1670	9	long	long	ADJ
ftr-475	1670	10	parade	parade	NOUN
ftr-475	1670	11	of	of	ADP
ftr-475	1670	12	special	special	ADJ
ftr-475	1670	13	tax	tax	NOUN
ftr-475	1670	14	expenditures	expenditure	NOUN
ftr-475	1670	15	bestowed	bestow	VERB
ftr-475	1670	16	by	by	ADP
ftr-475	1670	17	congress	congress	PROPN
ftr-475	1670	18	in	in	ADP
ftr-475	1670	19	the	the	DET
ftr-475	1670	20	1980s	1980	NOUN
ftr-475	1670	21	on	on	ADP
ftr-475	1670	22	the	the	DET
ftr-475	1670	23	ailing	ail	VERB
ftr-475	1670	24	thrift	thrift	NOUN
ftr-475	1670	25	industry	industry	NOUN
ftr-475	1670	26	.	.	PUNCT
ftr-475	1671	1	logically	logically	ADV
ftr-475	1671	2	,	,	PUNCT
ftr-475	1671	3	one	one	PRON
ftr-475	1671	4	would	would	AUX
ftr-475	1671	5	think	think	VERB
ftr-475	1671	6	that	that	SCONJ
ftr-475	1671	7	this	this	DET
ftr-475	1671	8	advantageous	advantageous	ADJ
ftr-475	1671	9	rule	rule	NOUN
ftr-475	1671	10	would	would	AUX
ftr-475	1671	11	drive	drive	VERB
ftr-475	1671	12	most	most	ADV
ftr-475	1671	13	residual	residual	ADJ
ftr-475	1671	14	interests	interest	NOUN
ftr-475	1671	15	into	into	ADP
ftr-475	1671	16	the	the	DET
ftr-475	1671	17	hands	hand	NOUN
ftr-475	1671	18	of	of	ADP
ftr-475	1671	19	thrifts	thrift	NOUN
ftr-475	1671	20	.	.	PUNCT
ftr-475	1672	1	however	however	ADV
ftr-475	1672	2	,	,	PUNCT
ftr-475	1672	3	two	two	NUM
ftr-475	1672	4	factors	factor	NOUN
ftr-475	1672	5	(	(	PUNCT
ftr-475	1672	6	among	among	ADP
ftr-475	1672	7	others	other	NOUN
ftr-475	1672	8	)	)	PUNCT
ftr-475	1672	9	have	have	AUX
ftr-475	1672	10	conspired	conspire	VERB
ftr-475	1672	11	to	to	PART
ftr-475	1672	12	render	render	VERB
ftr-475	1672	13	the	the	DET
ftr-475	1672	14	special	special	ADJ
ftr-475	1672	15	thrift	thrift	NOUN
ftr-475	1672	16	exception	exception	NOUN
ftr-475	1672	17	of	of	ADP
ftr-475	1672	18	limited	limited	ADJ
ftr-475	1672	19	utility	utility	NOUN
ftr-475	1672	20	.	.	PUNCT
ftr-475	1673	1	first	first	ADV
ftr-475	1673	2	,	,	PUNCT
ftr-475	1673	3	thrift	thrift	NOUN
ftr-475	1673	4	regulators	regulator	NOUN
ftr-475	1673	5	have	have	AUX
ftr-475	1673	6	adopted	adopt	VERB
ftr-475	1673	7	rules	rule	NOUN
ftr-475	1673	8	that	that	SCONJ
ftr-475	1673	9	,	,	PUNCT
ftr-475	1673	10	as	as	ADP
ftr-475	1673	11	practical	practical	ADJ
ftr-475	1673	12	matter	matter	NOUN
ftr-475	1673	13	,	,	PUNCT
ftr-475	1673	14	make	make	VERB
ftr-475	1673	15	it	it	PRON
ftr-475	1673	16	very	very	ADV
ftr-475	1673	17	difficult	difficult	ADJ
ftr-475	1673	18	for	for	SCONJ
ftr-475	1673	19	thrifts	thrift	NOUN
ftr-475	1673	20	to	to	PART
ftr-475	1673	21	hold	hold	VERB
ftr-475	1673	22	residual	residual	ADJ
ftr-475	1673	23	interests	interest	NOUN
ftr-475	1673	24	.	.	PUNCT
ftr-475	1674	1	223	223	NUM
ftr-475	1674	2	second	second	ADJ
ftr-475	1674	3	,	,	PUNCT
ftr-475	1674	4	prompted	prompt	VERB
ftr-475	1674	5	by	by	ADP
ftr-475	1674	6	219	219	NUM
ftr-475	1674	7	.	.	PUNCT
ftr-475	1675	1	one	one	NUM
ftr-475	1675	2	case	case	NOUN
ftr-475	1675	3	where	where	SCONJ
ftr-475	1675	4	the	the	DET
ftr-475	1675	5	issue	issue	NOUN
ftr-475	1675	6	could	could	AUX
ftr-475	1675	7	take	take	VERB
ftr-475	1675	8	on	on	ADP
ftr-475	1675	9	some	some	DET
ftr-475	1675	10	magnitude	magnitude	NOUN
ftr-475	1675	11	would	would	AUX
ftr-475	1675	12	be	be	AUX
ftr-475	1675	13	the	the	DET
ftr-475	1675	14	case	case	NOUN
ftr-475	1675	15	of	of	ADP
ftr-475	1675	16	residual	residual	ADJ
ftr-475	1675	17	interests	interest	NOUN
ftr-475	1675	18	in	in	ADP
ftr-475	1675	19	foreign	foreign	ADJ
ftr-475	1675	20	remics	remic	NOUN
ftr-475	1675	21	.	.	PUNCT
ftr-475	1676	1	depending	depend	VERB
ftr-475	1676	2	on	on	ADP
ftr-475	1676	3	which	which	PRON
ftr-475	1676	4	basket	basket	NOUN
ftr-475	1676	5	foreign	foreign	ADJ
ftr-475	1676	6	-	-	PUNCT
ftr-475	1676	7	source	source	NOUN
ftr-475	1676	8	excess	excess	ADJ
ftr-475	1676	9	inclusion	inclusion	NOUN
ftr-475	1676	10	amounts	amount	NOUN
ftr-475	1676	11	would	would	AUX
ftr-475	1676	12	be	be	AUX
ftr-475	1676	13	placed	place	VERB
ftr-475	1676	14	in	in	ADP
ftr-475	1676	15	,	,	PUNCT
ftr-475	1676	16	they	they	PRON
ftr-475	1676	17	could	could	AUX
ftr-475	1676	18	generate	generate	VERB
ftr-475	1676	19	income	income	NOUN
ftr-475	1676	20	to	to	PART
ftr-475	1676	21	soak	soak	VERB
ftr-475	1676	22	up	up	ADP
ftr-475	1676	23	excess	excess	ADJ
ftr-475	1676	24	foreign	foreign	ADJ
ftr-475	1676	25	tax	tax	NOUN
ftr-475	1676	26	credits	credit	NOUN
ftr-475	1676	27	.	.	PUNCT
ftr-475	1677	1	although	although	SCONJ
ftr-475	1677	2	the	the	DET
ftr-475	1677	3	passive	passive	ADJ
ftr-475	1677	4	income	income	NOUN
ftr-475	1677	5	basket	basket	NOUN
ftr-475	1677	6	would	would	AUX
ftr-475	1677	7	seem	seem	VERB
ftr-475	1677	8	the	the	DET
ftr-475	1677	9	most	most	ADV
ftr-475	1677	10	likely	likely	ADJ
ftr-475	1677	11	candidate	candidate	NOUN
ftr-475	1677	12	,	,	PUNCT
ftr-475	1677	13	technical	technical	ADJ
ftr-475	1677	14	deficiencies	deficiency	NOUN
ftr-475	1677	15	in	in	ADP
ftr-475	1677	16	the	the	DET
ftr-475	1677	17	definition	definition	NOUN
ftr-475	1677	18	make	make	VERB
ftr-475	1677	19	it	it	PRON
ftr-475	1677	20	uncertain	uncertain	ADJ
ftr-475	1677	21	whether	whether	SCONJ
ftr-475	1677	22	excess	excess	ADJ
ftr-475	1677	23	inclusion	inclusion	NOUN
ftr-475	1677	24	amounts	amount	NOUN
ftr-475	1677	25	would	would	AUX
ftr-475	1677	26	necessarily	necessarily	ADV
ftr-475	1677	27	fit	fit	VERB
ftr-475	1677	28	thereunder	thereunder	NOUN
ftr-475	1677	29	.	.	PUNCT
ftr-475	1678	1	however	however	ADV
ftr-475	1678	2	,	,	PUNCT
ftr-475	1678	3	since	since	SCONJ
ftr-475	1678	4	foreign	foreign	ADJ
ftr-475	1678	5	remics	remic	NOUN
ftr-475	1678	6	are	be	AUX
ftr-475	1678	7	a	a	DET
ftr-475	1678	8	relatively	relatively	ADV
ftr-475	1678	9	uncommon	uncommon	ADJ
ftr-475	1678	10	phenomenon	phenomenon	NOUN
ftr-475	1678	11	,	,	PUNCT
ftr-475	1678	12	the	the	DET
ftr-475	1678	13	issue	issue	NOUN
ftr-475	1678	14	may	may	AUX
ftr-475	1678	15	be	be	AUX
ftr-475	1678	16	left	leave	VERB
ftr-475	1678	17	for	for	ADP
ftr-475	1678	18	another	another	DET
ftr-475	1678	19	day	day	NOUN
ftr-475	1678	20	.	.	PUNCT
ftr-475	1679	1	220	220	NUM
ftr-475	1679	2	.	.	PUNCT
ftr-475	1679	3	irc	irc	PROPN
ftr-475	1679	4	§	§	PROPN
ftr-475	1679	5	860e(a)(2	860e(a)(2	NUM
ftr-475	1679	6	)	)	PUNCT
ftr-475	1679	7	.	.	PUNCT
ftr-475	1680	1	specifically	specifically	ADV
ftr-475	1680	2	,	,	PUNCT
ftr-475	1680	3	the	the	DET
ftr-475	1680	4	exception	exception	NOUN
ftr-475	1680	5	applies	apply	VERB
ftr-475	1680	6	in	in	ADP
ftr-475	1680	7	the	the	DET
ftr-475	1680	8	case	case	NOUN
ftr-475	1680	9	of	of	ADP
ftr-475	1680	10	a	a	DET
ftr-475	1680	11	corporation	corporation	NOUN
ftr-475	1680	12	to	to	PART
ftr-475	1680	13	which	which	PRON
ftr-475	1680	14	§	§	PROPN
ftr-475	1680	15	593	593	NUM
ftr-475	1680	16	applies	applie	NOUN
ftr-475	1680	17	,	,	PUNCT
ftr-475	1680	18	which	which	PRON
ftr-475	1680	19	encompasses	encompass	VERB
ftr-475	1680	20	any	any	DET
ftr-475	1680	21	domestic	domestic	ADJ
ftr-475	1680	22	building	building	NOUN
ftr-475	1680	23	and	and	CCONJ
ftr-475	1680	24	loan	loan	NOUN
ftr-475	1680	25	association	association	NOUN
ftr-475	1680	26	(	(	PUNCT
ftr-475	1680	27	as	as	SCONJ
ftr-475	1680	28	defined	define	VERB
ftr-475	1680	29	in	in	ADP
ftr-475	1680	30	§	§	PROPN
ftr-475	1680	31	7701	7701	NUM
ftr-475	1680	32	(	(	PUNCT
ftr-475	1680	33	a)(19	a)(19	PROPN
ftr-475	1680	34	)	)	PUNCT
ftr-475	1680	35	)	)	PUNCT
ftr-475	1680	36	,	,	PUNCT
ftr-475	1680	37	any	any	DET
ftr-475	1680	38	mutual	mutual	ADJ
ftr-475	1680	39	savings	saving	NOUN
ftr-475	1680	40	bank	bank	NOUN
ftr-475	1680	41	,	,	PUNCT
ftr-475	1680	42	or	or	CCONJ
ftr-475	1680	43	any	any	DET
ftr-475	1680	44	"	"	PUNCT
ftr-475	1680	45	cooperative	cooperative	ADJ
ftr-475	1680	46	bank	bank	NOUN
ftr-475	1680	47	,	,	PUNCT
ftr-475	1680	48	"	"	PUNCT
ftr-475	1680	49	provided	provide	VERB
ftr-475	1680	50	in	in	ADP
ftr-475	1680	51	each	each	DET
ftr-475	1680	52	case	case	NOUN
ftr-475	1680	53	the	the	DET
ftr-475	1680	54	60	60	NUM
ftr-475	1680	55	%	%	NOUN
ftr-475	1680	56	asset	asset	NOUN
ftr-475	1680	57	test	test	NOUN
ftr-475	1680	58	of	of	ADP
ftr-475	1680	59	§	§	PROPN
ftr-475	1680	60	7701(a)(19)(c	7701(a)(19)(c	NUM
ftr-475	1680	61	)	)	PUNCT
ftr-475	1680	62	is	be	AUX
ftr-475	1680	63	met	meet	VERB
ftr-475	1680	64	.	.	PUNCT
ftr-475	1681	1	irc	irc	PROPN
ftr-475	1681	2	§	§	PROPN
ftr-475	1681	3	860e(a)(4	860e(a)(4	PROPN
ftr-475	1681	4	)	)	PUNCT
ftr-475	1681	5	.	.	PUNCT
ftr-475	1682	1	a	a	DET
ftr-475	1682	2	§	§	ADJ
ftr-475	1682	3	593	593	NUM
ftr-475	1682	4	corporation	corporation	NOUN
ftr-475	1682	5	is	be	AUX
ftr-475	1682	6	lumped	lump	VERB
ftr-475	1682	7	together	together	ADV
ftr-475	1682	8	with	with	ADP
ftr-475	1682	9	each	each	DET
ftr-475	1682	10	qualified	qualified	ADJ
ftr-475	1682	11	subsidiary	subsidiary	NOUN
ftr-475	1682	12	and	and	CCONJ
ftr-475	1682	13	treated	treat	VERB
ftr-475	1682	14	as	as	ADP
ftr-475	1682	15	a	a	DET
ftr-475	1682	16	single	single	ADJ
ftr-475	1682	17	§	§	ADJ
ftr-475	1682	18	593	593	NUM
ftr-475	1682	19	corporation	corporation	NOUN
ftr-475	1682	20	.	.	PUNCT
ftr-475	1683	1	i	i	PRON
ftr-475	1683	2	d.	d.	PROPN
ftr-475	1683	3	a	a	DET
ftr-475	1683	4	qualified	qualified	ADJ
ftr-475	1683	5	subsidiary	subsidiary	NOUN
ftr-475	1683	6	is	be	AUX
ftr-475	1683	7	a	a	DET
ftr-475	1683	8	corporation	corporation	NOUN
ftr-475	1683	9	"	"	PUNCT
ftr-475	1683	10	(	(	PUNCT
ftr-475	1683	11	i	i	NOUN
ftr-475	1683	12	)	)	PUNCT
ftr-475	1683	13	all	all	DET
ftr-475	1683	14	the	the	DET
ftr-475	1683	15	stock	stock	NOUN
ftr-475	1683	16	of	of	ADP
ftr-475	1683	17	which	which	PRON
ftr-475	1683	18	,	,	PUNCT
ftr-475	1683	19	and	and	CCONJ
ftr-475	1683	20	substantially	substantially	ADV
ftr-475	1683	21	all	all	PRON
ftr-475	1683	22	of	of	ADP
ftr-475	1683	23	the	the	DET
ftr-475	1683	24	debt	debt	NOUN
ftr-475	1683	25	of	of	ADP
ftr-475	1683	26	which	which	PRON
ftr-475	1683	27	,	,	PUNCT
ftr-475	1683	28	is	be	AUX
ftr-475	1683	29	held	hold	VERB
ftr-475	1683	30	directly	directly	ADV
ftr-475	1683	31	by	by	ADP
ftr-475	1683	32	the	the	DET
ftr-475	1683	33	corporation	corporation	NOUN
ftr-475	1683	34	to	to	PART
ftr-475	1683	35	which	which	PRON
ftr-475	1683	36	§	§	PROPN
ftr-475	1683	37	593	593	NUM
ftr-475	1683	38	applies	applie	NOUN
ftr-475	1683	39	,	,	PUNCT
ftr-475	1683	40	and	and	CCONJ
ftr-475	1683	41	(	(	PUNCT
ftr-475	1683	42	ii	ii	NOUN
ftr-475	1683	43	)	)	PUNCT
ftr-475	1683	44	which	which	PRON
ftr-475	1683	45	is	be	AUX
ftr-475	1683	46	organized	organize	VERB
ftr-475	1683	47	and	and	CCONJ
ftr-475	1683	48	operated	operate	VERB
ftr-475	1683	49	exclusively	exclusively	ADV
ftr-475	1683	50	in	in	ADP
ftr-475	1683	51	connection	connection	NOUN
ftr-475	1683	52	with	with	ADP
ftr-475	1683	53	the	the	DET
ftr-475	1683	54	organization	organization	NOUN
ftr-475	1683	55	and	and	CCONJ
ftr-475	1683	56	operation	operation	NOUN
ftr-475	1683	57	of	of	ADP
ftr-475	1683	58	one	one	NUM
ftr-475	1683	59	or	or	CCONJ
ftr-475	1683	60	more	more	ADJ
ftr-475	1683	61	remic	remic	NOUN
ftr-475	1683	62	's	's	PART
ftr-475	1683	63	.	.	PUNCT
ftr-475	1683	64	"	"	PUNCT
ftr-475	1684	1	irc	irc	PROPN
ftr-475	1684	2	§	§	PROPN
ftr-475	1684	3	860e(a)(4)(b	860e(a)(4)(b	PROPN
ftr-475	1684	4	)	)	PUNCT
ftr-475	1684	5	.	.	PUNCT
ftr-475	1685	1	221	221	NUM
ftr-475	1685	2	.	.	PUNCT
ftr-475	1686	1	a	a	DET
ftr-475	1686	2	thrift	thrift	NOUN
ftr-475	1686	3	may	may	AUX
ftr-475	1686	4	not	not	PART
ftr-475	1686	5	be	be	AUX
ftr-475	1686	6	able	able	ADJ
ftr-475	1686	7	to	to	PART
ftr-475	1686	8	entirely	entirely	ADV
ftr-475	1686	9	zero	zero	VERB
ftr-475	1686	10	out	out	ADP
ftr-475	1686	11	its	its	PRON
ftr-475	1686	12	tax	tax	NOUN
ftr-475	1686	13	liability	liability	NOUN
ftr-475	1686	14	,	,	PUNCT
ftr-475	1686	15	since	since	SCONJ
ftr-475	1686	16	under	under	ADP
ftr-475	1686	17	the	the	DET
ftr-475	1686	18	alternative	alternative	ADJ
ftr-475	1686	19	minimum	minimum	ADJ
ftr-475	1686	20	tax	tax	NOUN
ftr-475	1686	21	,	,	PUNCT
ftr-475	1686	22	among	among	ADP
ftr-475	1686	23	other	other	ADJ
ftr-475	1686	24	adjustments	adjustment	NOUN
ftr-475	1686	25	,	,	PUNCT
ftr-475	1686	26	a	a	DET
ftr-475	1686	27	corporation	corporation	NOUN
ftr-475	1686	28	is	be	AUX
ftr-475	1686	29	entitled	entitle	VERB
ftr-475	1686	30	to	to	PART
ftr-475	1686	31	offset	offset	VERB
ftr-475	1686	32	only	only	ADV
ftr-475	1686	33	90	90	NUM
ftr-475	1686	34	%	%	NOUN
ftr-475	1686	35	of	of	ADP
ftr-475	1686	36	its	its	PRON
ftr-475	1686	37	alternative	alternative	ADJ
ftr-475	1686	38	minimum	minimum	ADJ
ftr-475	1686	39	taxable	taxable	ADJ
ftr-475	1686	40	income	income	NOUN
ftr-475	1686	41	with	with	ADP
ftr-475	1686	42	a	a	DET
ftr-475	1686	43	deduction	deduction	NOUN
ftr-475	1686	44	for	for	ADP
ftr-475	1686	45	net	net	ADJ
ftr-475	1686	46	operating	operating	NOUN
ftr-475	1686	47	loss	loss	NOUN
ftr-475	1686	48	carryovers	carryover	NOUN
ftr-475	1686	49	.	.	PUNCT
ftr-475	1687	1	irc	irc	PROPN
ftr-475	1687	2	§	§	PROPN
ftr-475	1687	3	56(d)(1	56(d)(1	NUM
ftr-475	1687	4	)	)	PUNCT
ftr-475	1687	5	.	.	PUNCT
ftr-475	1688	1	222	222	NUM
ftr-475	1688	2	.	.	PUNCT
ftr-475	1689	1	see	see	VERB
ftr-475	1689	2	1986	1986	NUM
ftr-475	1689	3	act	act	PROPN
ftr-475	1689	4	bluebook	bluebook	PROPN
ftr-475	1689	5	,	,	PUNCT
ftr-475	1689	6	supra	supra	PROPN
ftr-475	1689	7	note	note	PROPN
ftr-475	1689	8	29	29	NUM
ftr-475	1689	9	,	,	PUNCT
ftr-475	1689	10	at	at	ADP
ftr-475	1689	11	422	422	NUM
ftr-475	1689	12	.	.	PUNCT
ftr-475	1689	13	223	223	NUM
ftr-475	1689	14	.	.	PUNCT
ftr-475	1690	1	under	under	ADP
ftr-475	1690	2	risk	risk	NOUN
ftr-475	1690	3	-	-	PUNCT
ftr-475	1690	4	based	base	VERB
ftr-475	1690	5	capital	capital	NOUN
ftr-475	1690	6	requirements	requirement	NOUN
ftr-475	1690	7	,	,	PUNCT
ftr-475	1690	8	thrift	thrift	NOUN
ftr-475	1690	9	institutions	institution	NOUN
ftr-475	1690	10	must	must	AUX
ftr-475	1690	11	maintain	maintain	VERB
ftr-475	1690	12	a	a	DET
ftr-475	1690	13	minimum	minimum	NOUN
ftr-475	1690	14	amount	amount	NOUN
ftr-475	1690	15	of	of	ADP
ftr-475	1690	16	capital	capital	NOUN
ftr-475	1690	17	against	against	ADP
ftr-475	1690	18	their	their	PRON
ftr-475	1690	19	assets	asset	NOUN
ftr-475	1690	20	,	,	PUNCT
ftr-475	1690	21	depending	depend	VERB
ftr-475	1690	22	on	on	ADP
ftr-475	1690	23	the	the	DET
ftr-475	1690	24	risk	risk	NOUN
ftr-475	1690	25	weight	weight	NOUN
ftr-475	1690	26	attributed	attribute	VERB
ftr-475	1690	27	to	to	ADP
ftr-475	1690	28	them	they	PRON
ftr-475	1690	29	.	.	PUNCT
ftr-475	1691	1	remic	remic	ADJ
ftr-475	1691	2	residuals	residual	NOUN
ftr-475	1691	3	are	be	AUX
ftr-475	1691	4	among	among	ADP
ftr-475	1691	5	the	the	DET
ftr-475	1691	6	riskiest	risky	ADJ
ftr-475	1691	7	class	class	NOUN
ftr-475	1691	8	of	of	ADP
ftr-475	1691	9	assets	asset	NOUN
ftr-475	1691	10	and	and	CCONJ
ftr-475	1691	11	receive	receive	VERB
ftr-475	1691	12	a	a	DET
ftr-475	1691	13	100	100	NUM
ftr-475	1691	14	%	%	NOUN
ftr-475	1691	15	risk	risk	NOUN
ftr-475	1691	16	[	[	X
ftr-475	1691	17	vol	vol	NOUN
ftr-475	1691	18	.	.	NOUN
ftr-475	1691	19	2:4	2:4	NUM
ftr-475	1691	20	tax	tax	NOUN
ftr-475	1691	21	aspects	aspect	NOUN
ftr-475	1691	22	of	of	ADP
ftr-475	1691	23	remic	remic	ADJ
ftr-475	1691	24	residual	residual	ADJ
ftr-475	1691	25	interests	interest	NOUN
ftr-475	1691	26	the	the	DET
ftr-475	1691	27	legislative	legislative	ADJ
ftr-475	1691	28	history	history	NOUN
ftr-475	1691	29	the	the	DET
ftr-475	1691	30	service	service	NOUN
ftr-475	1691	31	issued	issue	VERB
ftr-475	1691	32	regulations	regulation	NOUN
ftr-475	1691	33	restricting	restrict	VERB
ftr-475	1691	34	the	the	DET
ftr-475	1691	35	application	application	NOUN
ftr-475	1691	36	of	of	ADP
ftr-475	1691	37	the	the	DET
ftr-475	1691	38	thrift	thrift	NOUN
ftr-475	1691	39	exception	exception	NOUN
ftr-475	1691	40	to	to	ADP
ftr-475	1691	41	residual	residual	ADJ
ftr-475	1691	42	interests	interest	NOUN
ftr-475	1691	43	that	that	PRON
ftr-475	1691	44	have	have	VERB
ftr-475	1691	45	"	"	PUNCT
ftr-475	1691	46	significant	significant	ADJ
ftr-475	1691	47	value	value	NOUN
ftr-475	1691	48	.	.	PUNCT
ftr-475	1692	1	"	"	PUNCT
ftr-475	1692	2	"	"	PUNCT
ftr-475	1692	3	4	4	NUM
ftr-475	1692	4	the	the	DET
ftr-475	1692	5	net	net	ADJ
ftr-475	1692	6	result	result	NOUN
ftr-475	1692	7	is	be	AUX
ftr-475	1692	8	that	that	SCONJ
ftr-475	1692	9	today	today	NOUN
ftr-475	1692	10	only	only	ADV
ftr-475	1692	11	a	a	DET
ftr-475	1692	12	small	small	ADJ
ftr-475	1692	13	proportion	proportion	NOUN
ftr-475	1692	14	of	of	ADP
ftr-475	1692	15	residual	residual	ADJ
ftr-475	1692	16	interests	interest	NOUN
ftr-475	1692	17	finds	find	VERB
ftr-475	1692	18	its	its	PRON
ftr-475	1692	19	way	way	NOUN
ftr-475	1692	20	into	into	ADP
ftr-475	1692	21	the	the	DET
ftr-475	1692	22	hands	hand	NOUN
ftr-475	1692	23	of	of	ADP
ftr-475	1692	24	thrifts	thrift	NOUN
ftr-475	1692	25	.	.	PUNCT
ftr-475	1693	1	nevertheless	nevertheless	ADV
ftr-475	1693	2	,	,	PUNCT
ftr-475	1693	3	some	some	DET
ftr-475	1693	4	discussion	discussion	NOUN
ftr-475	1693	5	of	of	ADP
ftr-475	1693	6	the	the	DET
ftr-475	1693	7	contours	contours	NOUN
ftr-475	1693	8	of	of	ADP
ftr-475	1693	9	the	the	DET
ftr-475	1693	10	thrift	thrift	NOUN
ftr-475	1693	11	exception	exception	NOUN
ftr-475	1693	12	is	be	AUX
ftr-475	1693	13	appropriate	appropriate	ADJ
ftr-475	1693	14	.	.	PUNCT
ftr-475	1694	1	b.	b.	VERB
ftr-475	1695	1	the	the	DET
ftr-475	1695	2	significant	significant	ADJ
ftr-475	1695	3	value	value	NOUN
ftr-475	1695	4	requirement.-unless	requirement.-unless	NOUN
ftr-475	1695	5	a	a	DET
ftr-475	1695	6	residual	residual	ADJ
ftr-475	1695	7	interest	interest	NOUN
ftr-475	1695	8	has	have	VERB
ftr-475	1695	9	significant	significant	ADJ
ftr-475	1695	10	value	value	NOUN
ftr-475	1695	11	,	,	PUNCT
ftr-475	1695	12	a	a	DET
ftr-475	1695	13	thrift	thrift	NOUN
ftr-475	1695	14	is	be	AUX
ftr-475	1695	15	not	not	PART
ftr-475	1695	16	entitled	entitle	VERB
ftr-475	1695	17	to	to	PART
ftr-475	1695	18	use	use	VERB
ftr-475	1695	19	deductions	deduction	NOUN
ftr-475	1695	20	to	to	PART
ftr-475	1695	21	offset	offset	VERB
ftr-475	1695	22	excess	excess	ADJ
ftr-475	1695	23	inclusion	inclusion	NOUN
ftr-475	1695	24	amounts	amount	NOUN
ftr-475	1695	25	.	.	PUNCT
ftr-475	1696	1	the	the	DET
ftr-475	1696	2	regulations	regulation	NOUN
ftr-475	1696	3	define	define	VERB
ftr-475	1696	4	in	in	ADP
ftr-475	1696	5	some	some	DET
ftr-475	1696	6	detail	detail	NOUN
ftr-475	1696	7	what	what	PRON
ftr-475	1696	8	significant	significant	ADJ
ftr-475	1696	9	value	value	NOUN
ftr-475	1696	10	means	mean	VERB
ftr-475	1696	11	,	,	PUNCT
ftr-475	1696	12	providing	provide	VERB
ftr-475	1696	13	computation	computation	NOUN
ftr-475	1696	14	rules	rule	NOUN
ftr-475	1696	15	that	that	PRON
ftr-475	1696	16	allow	allow	VERB
ftr-475	1696	17	a	a	DET
ftr-475	1696	18	high	high	ADJ
ftr-475	1696	19	level	level	NOUN
ftr-475	1696	20	of	of	ADP
ftr-475	1696	21	certainty	certainty	NOUN
ftr-475	1696	22	about	about	ADP
ftr-475	1696	23	whether	whether	SCONJ
ftr-475	1696	24	a	a	DET
ftr-475	1696	25	residual	residual	ADJ
ftr-475	1696	26	interest	interest	NOUN
ftr-475	1696	27	has	have	AUX
ftr-475	1696	28	significant	significant	ADJ
ftr-475	1696	29	value	value	NOUN
ftr-475	1696	30	.	.	PUNCT
ftr-475	1697	1	in	in	ADP
ftr-475	1697	2	general	general	ADJ
ftr-475	1697	3	,	,	PUNCT
ftr-475	1697	4	a	a	DET
ftr-475	1697	5	residual	residual	ADJ
ftr-475	1697	6	interest	interest	NOUN
ftr-475	1697	7	possesses	possess	VERB
ftr-475	1697	8	significant	significant	ADJ
ftr-475	1697	9	value	value	NOUN
ftr-475	1697	10	if	if	SCONJ
ftr-475	1697	11	(	(	PUNCT
ftr-475	1697	12	i	i	NOUN
ftr-475	1697	13	)	)	PUNCT
ftr-475	1697	14	the	the	DET
ftr-475	1697	15	aggregate	aggregate	NOUN
ftr-475	1697	16	of	of	ADP
ftr-475	1697	17	the	the	DET
ftr-475	1697	18	"	"	PUNCT
ftr-475	1697	19	issue	issue	NOUN
ftr-475	1697	20	prices	price	NOUN
ftr-475	1697	21	"	"	PUNCT
ftr-475	1697	22	of	of	ADP
ftr-475	1697	23	the	the	DET
ftr-475	1697	24	residual	residual	ADJ
ftr-475	1697	25	interests	interest	NOUN
ftr-475	1697	26	in	in	ADP
ftr-475	1697	27	the	the	DET
ftr-475	1697	28	remic	remic	NOUN
ftr-475	1697	29	is	be	AUX
ftr-475	1697	30	at	at	ADV
ftr-475	1697	31	least	least	ADJ
ftr-475	1697	32	2	2	NUM
ftr-475	1697	33	%	%	NOUN
ftr-475	1697	34	of	of	ADP
ftr-475	1697	35	the	the	DET
ftr-475	1697	36	aggregate	aggregate	NOUN
ftr-475	1697	37	of	of	ADP
ftr-475	1697	38	the	the	DET
ftr-475	1697	39	"	"	PUNCT
ftr-475	1697	40	issue	issue	NOUN
ftr-475	1697	41	prices	price	NOUN
ftr-475	1697	42	"	"	PUNCT
ftr-475	1697	43	of	of	ADP
ftr-475	1697	44	all	all	DET
ftr-475	1697	45	residual	residual	ADJ
ftr-475	1697	46	and	and	CCONJ
ftr-475	1697	47	regular	regular	ADJ
ftr-475	1697	48	interests	interest	NOUN
ftr-475	1697	49	in	in	ADP
ftr-475	1697	50	the	the	DET
ftr-475	1697	51	remic	remic	NOUN
ftr-475	1697	52	(	(	PUNCT
ftr-475	1697	53	the	the	DET
ftr-475	1697	54	"	"	PUNCT
ftr-475	1697	55	2	2	NUM
ftr-475	1697	56	%	%	NOUN
ftr-475	1697	57	test	test	NOUN
ftr-475	1697	58	"	"	PUNCT
ftr-475	1697	59	)	)	PUNCT
ftr-475	1697	60	,	,	PUNCT
ftr-475	1697	61	and	and	CCONJ
ftr-475	1697	62	(	(	PUNCT
ftr-475	1697	63	ii	ii	NOUN
ftr-475	1697	64	)	)	PUNCT
ftr-475	1697	65	the	the	DET
ftr-475	1697	66	anticipated	anticipate	VERB
ftr-475	1697	67	weighted	weight	VERB
ftr-475	1697	68	average	average	ADJ
ftr-475	1697	69	life	life	NOUN
ftr-475	1697	70	of	of	ADP
ftr-475	1697	71	the	the	DET
ftr-475	1697	72	residual	residual	ADJ
ftr-475	1697	73	interests	interest	NOUN
ftr-475	1697	74	is	be	AUX
ftr-475	1697	75	at	at	ADV
ftr-475	1697	76	least	least	ADV
ftr-475	1697	77	20	20	NUM
ftr-475	1697	78	%	%	NOUN
ftr-475	1697	79	of	of	ADP
ftr-475	1697	80	the	the	DET
ftr-475	1697	81	anticipated	anticipate	VERB
ftr-475	1697	82	weighted	weight	VERB
ftr-475	1697	83	average	average	ADJ
ftr-475	1697	84	life	life	NOUN
ftr-475	1697	85	of	of	ADP
ftr-475	1697	86	the	the	DET
ftr-475	1697	87	remic	remic	NOUN
ftr-475	1697	88	(	(	PUNCT
ftr-475	1697	89	the	the	DET
ftr-475	1697	90	"	"	PUNCT
ftr-475	1697	91	20	20	NUM
ftr-475	1697	92	%	%	NOUN
ftr-475	1697	93	test").22s	test").22s	ADJ
ftr-475	1697	94	weighting	weighting	NOUN
ftr-475	1697	95	.	.	PUNCT
ftr-475	1698	1	in	in	ADP
ftr-475	1698	2	short	short	ADJ
ftr-475	1698	3	,	,	PUNCT
ftr-475	1698	4	many	many	ADJ
ftr-475	1698	5	thrifts	thrift	NOUN
ftr-475	1698	6	simply	simply	ADV
ftr-475	1698	7	find	find	VERB
ftr-475	1698	8	investment	investment	NOUN
ftr-475	1698	9	in	in	ADP
ftr-475	1698	10	rem1ic	rem1ic	ADJ
ftr-475	1698	11	residual	residual	ADJ
ftr-475	1698	12	interests	interest	NOUN
ftr-475	1698	13	an	an	DET
ftr-475	1698	14	unattractive	unattractive	ADJ
ftr-475	1698	15	use	use	NOUN
ftr-475	1698	16	of	of	ADP
ftr-475	1698	17	scarce	scarce	ADJ
ftr-475	1698	18	capital	capital	NOUN
ftr-475	1698	19	.	.	PUNCT
ftr-475	1699	1	224	224	NUM
ftr-475	1699	2	.	.	PUNCT
ftr-475	1699	3	section	section	NOUN
ftr-475	1699	4	860e(a)(2	860e(a)(2	NUM
ftr-475	1699	5	)	)	PUNCT
ftr-475	1699	6	provides	provide	VERB
ftr-475	1699	7	regulatory	regulatory	ADJ
ftr-475	1699	8	authority	authority	NOUN
ftr-475	1699	9	for	for	ADP
ftr-475	1699	10	the	the	DET
ftr-475	1699	11	significant	significant	ADJ
ftr-475	1699	12	value	value	NOUN
ftr-475	1699	13	rule	rule	NOUN
ftr-475	1699	14	:	:	PUNCT
ftr-475	1699	15	'	'	PUNCT
ftr-475	1699	16	the	the	DET
ftr-475	1699	17	secretary	secretary	NOUN
ftr-475	1699	18	may	may	AUX
ftr-475	1699	19	by	by	ADP
ftr-475	1699	20	regulations	regulation	NOUN
ftr-475	1699	21	provide	provide	VERB
ftr-475	1699	22	that	that	SCONJ
ftr-475	1699	23	the	the	DET
ftr-475	1699	24	preceding	precede	VERB
ftr-475	1699	25	sentence	sentence	NOUN
ftr-475	1699	26	shall	shall	AUX
ftr-475	1699	27	not	not	PART
ftr-475	1699	28	apply	apply	VERB
ftr-475	1699	29	where	where	SCONJ
ftr-475	1699	30	necessary	necessary	ADJ
ftr-475	1699	31	or	or	CCONJ
ftr-475	1699	32	appropriate	appropriate	ADJ
ftr-475	1699	33	to	to	PART
ftr-475	1699	34	prevent	prevent	VERB
ftr-475	1699	35	avoidance	avoidance	NOUN
ftr-475	1699	36	of	of	ADP
ftr-475	1699	37	tax	tax	NOUN
ftr-475	1699	38	imposed	impose	VERB
ftr-475	1699	39	by	by	ADP
ftr-475	1699	40	this	this	DET
ftr-475	1699	41	chapter	chapter	NOUN
ftr-475	1699	42	.	.	PUNCT
ftr-475	1699	43	"	"	PUNCT
ftr-475	1700	1	the	the	DET
ftr-475	1700	2	legislative	legislative	ADJ
ftr-475	1700	3	history	history	NOUN
ftr-475	1700	4	indicates	indicate	VERB
ftr-475	1700	5	that	that	SCONJ
ftr-475	1700	6	in	in	ADP
ftr-475	1700	7	case	case	NOUN
ftr-475	1700	8	of	of	ADP
ftr-475	1700	9	a	a	DET
ftr-475	1700	10	residual	residual	ADJ
ftr-475	1700	11	lacking	lacking	ADJ
ftr-475	1700	12	"	"	PUNCT
ftr-475	1700	13	significant	significant	ADJ
ftr-475	1700	14	value	value	NOUN
ftr-475	1700	15	,	,	PUNCT
ftr-475	1700	16	"	"	PUNCT
ftr-475	1700	17	the	the	DET
ftr-475	1700	18	thrift	thrift	NOUN
ftr-475	1700	19	exception	exception	NOUN
ftr-475	1700	20	should	should	AUX
ftr-475	1700	21	not	not	PART
ftr-475	1700	22	apply	apply	VERB
ftr-475	1700	23	.	.	PUNCT
ftr-475	1701	1	h.r	h.r	PROPN
ftr-475	1701	2	.	.	PROPN
ftr-475	1701	3	rep	rep	PROPN
ftr-475	1701	4	.	.	PROPN
ftr-475	1701	5	no	no	PROPN
ftr-475	1701	6	.	.	NOUN
ftr-475	1701	7	841	841	NUM
ftr-475	1701	8	,	,	PUNCT
ftr-475	1701	9	supra	supra	ADJ
ftr-475	1701	10	note	note	NOUN
ftr-475	1701	11	31	31	NUM
ftr-475	1701	12	,	,	PUNCT
ftr-475	1701	13	at	at	ADP
ftr-475	1701	14	11	11	NUM
ftr-475	1701	15	-	-	SYM
ftr-475	1701	16	235	235	NUM
ftr-475	1701	17	,	,	PUNCT
ftr-475	1701	18	reprinted	reprint	VERB
ftr-475	1701	19	in	in	ADP
ftr-475	1701	20	1986	1986	NUM
ftr-475	1701	21	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-475	1701	22	.	.	PUNCT
ftr-475	1702	1	at	at	ADP
ftr-475	1702	2	4323	4323	NUM
ftr-475	1702	3	;	;	PUNCT
ftr-475	1702	4	1986	1986	NUM
ftr-475	1702	5	act	act	NOUN
ftr-475	1702	6	bluebook	bluebook	PROPN
ftr-475	1702	7	,	,	PUNCT
ftr-475	1702	8	supra	supra	PROPN
ftr-475	1702	9	note	note	PROPN
ftr-475	1702	10	29	29	NUM
ftr-475	1702	11	,	,	PUNCT
ftr-475	1702	12	at	at	ADP
ftr-475	1702	13	423	423	NUM
ftr-475	1702	14	n.83	n.83	ADV
ftr-475	1702	15	.	.	PUNCT
ftr-475	1703	1	as	as	ADP
ftr-475	1703	2	to	to	ADP
ftr-475	1703	3	the	the	DET
ftr-475	1703	4	meaning	meaning	NOUN
ftr-475	1703	5	of	of	ADP
ftr-475	1703	6	significant	significant	ADJ
ftr-475	1703	7	value	value	NOUN
ftr-475	1703	8	,	,	PUNCT
ftr-475	1703	9	the	the	DET
ftr-475	1703	10	legislative	legislative	ADJ
ftr-475	1703	11	history	history	NOUN
ftr-475	1703	12	states	state	VERB
ftr-475	1703	13	that	that	SCONJ
ftr-475	1703	14	a	a	DET
ftr-475	1703	15	residual	residual	NOUN
ftr-475	1703	16	should	should	AUX
ftr-475	1703	17	be	be	AUX
ftr-475	1703	18	considered	consider	VERB
ftr-475	1703	19	to	to	PART
ftr-475	1703	20	have	have	VERB
ftr-475	1703	21	significant	significant	ADJ
ftr-475	1703	22	value	value	NOUN
ftr-475	1703	23	where	where	SCONJ
ftr-475	1703	24	its	its	PRON
ftr-475	1703	25	value	value	NOUN
ftr-475	1703	26	equals	equal	VERB
ftr-475	1703	27	at	at	ADV
ftr-475	1703	28	least	least	ADV
ftr-475	1703	29	2	2	NUM
ftr-475	1703	30	%	%	NOUN
ftr-475	1703	31	of	of	ADP
ftr-475	1703	32	the	the	DET
ftr-475	1703	33	combined	combine	VERB
ftr-475	1703	34	value	value	NOUN
ftr-475	1703	35	of	of	ADP
ftr-475	1703	36	the	the	DET
ftr-475	1703	37	remic	remic	NOUN
ftr-475	1703	38	's	's	PART
ftr-475	1703	39	regular	regular	ADJ
ftr-475	1703	40	and	and	CCONJ
ftr-475	1703	41	residual	residual	ADJ
ftr-475	1703	42	interests	interest	NOUN
ftr-475	1703	43	.	.	PUNCT
ftr-475	1704	1	i	i	PRON
ftr-475	1704	2	d.	d.	PROPN
ftr-475	1704	3	before	before	SCONJ
ftr-475	1704	4	regulations	regulation	NOUN
ftr-475	1704	5	were	be	AUX
ftr-475	1704	6	proposed	propose	VERB
ftr-475	1704	7	,	,	PUNCT
ftr-475	1704	8	in	in	ADP
ftr-475	1704	9	order	order	NOUN
ftr-475	1704	10	to	to	PART
ftr-475	1704	11	meet	meet	VERB
ftr-475	1704	12	the	the	DET
ftr-475	1704	13	significant	significant	ADJ
ftr-475	1704	14	value	value	NOUN
ftr-475	1704	15	requirement	requirement	NOUN
ftr-475	1704	16	foreshadowed	foreshadow	VERB
ftr-475	1704	17	in	in	ADP
ftr-475	1704	18	the	the	DET
ftr-475	1704	19	legislative	legislative	ADJ
ftr-475	1704	20	history	history	NOUN
ftr-475	1704	21	,	,	PUNCT
ftr-475	1704	22	some	some	PRON
ftr-475	1704	23	would	would	AUX
ftr-475	1704	24	structure	structure	VERB
ftr-475	1704	25	remic	remic	ADJ
ftr-475	1704	26	residual	residual	ADJ
ftr-475	1704	27	interests	interest	NOUN
ftr-475	1704	28	to	to	PART
ftr-475	1704	29	have	have	VERB
ftr-475	1704	30	the	the	DET
ftr-475	1704	31	minimum	minimum	ADJ
ftr-475	1704	32	2	2	NUM
ftr-475	1704	33	%	%	NOUN
ftr-475	1704	34	percent	percent	NOUN
ftr-475	1704	35	value	value	NOUN
ftr-475	1704	36	,	,	PUNCT
ftr-475	1704	37	but	but	CCONJ
ftr-475	1704	38	only	only	ADV
ftr-475	1704	39	for	for	ADP
ftr-475	1704	40	a	a	DET
ftr-475	1704	41	short	short	ADJ
ftr-475	1704	42	period	period	NOUN
ftr-475	1704	43	.	.	PUNCT
ftr-475	1705	1	thus	thus	ADV
ftr-475	1705	2	,	,	PUNCT
ftr-475	1705	3	for	for	ADP
ftr-475	1705	4	a	a	DET
ftr-475	1705	5	time	time	NOUN
ftr-475	1705	6	it	it	PRON
ftr-475	1705	7	was	be	AUX
ftr-475	1705	8	not	not	PART
ftr-475	1705	9	uncommon	uncommon	ADJ
ftr-475	1705	10	to	to	PART
ftr-475	1705	11	see	see	VERB
ftr-475	1705	12	residual	residual	ADJ
ftr-475	1705	13	interests	interest	NOUN
ftr-475	1705	14	that	that	PRON
ftr-475	1705	15	provided	provide	VERB
ftr-475	1705	16	for	for	ADP
ftr-475	1705	17	a	a	DET
ftr-475	1705	18	relatively	relatively	ADV
ftr-475	1705	19	large	large	ADJ
ftr-475	1705	20	amount	amount	NOUN
ftr-475	1705	21	of	of	ADP
ftr-475	1705	22	distributions	distribution	NOUN
ftr-475	1705	23	to	to	PART
ftr-475	1705	24	be	be	AUX
ftr-475	1705	25	paid	pay	VERB
ftr-475	1705	26	out	out	ADP
ftr-475	1705	27	within	within	ADP
ftr-475	1705	28	the	the	DET
ftr-475	1705	29	first	first	ADJ
ftr-475	1705	30	month	month	NOUN
ftr-475	1705	31	or	or	CCONJ
ftr-475	1705	32	two	two	NUM
ftr-475	1705	33	of	of	ADP
ftr-475	1705	34	the	the	DET
ftr-475	1705	35	remic	remic	NOUN
ftr-475	1705	36	.	.	PUNCT
ftr-475	1706	1	these	these	PRON
ftr-475	1706	2	were	be	AUX
ftr-475	1706	3	referred	refer	VERB
ftr-475	1706	4	to	to	ADP
ftr-475	1706	5	in	in	ADP
ftr-475	1706	6	some	some	DET
ftr-475	1706	7	quarters	quarter	NOUN
ftr-475	1706	8	as	as	ADP
ftr-475	1706	9	short	short	ADJ
ftr-475	1706	10	-	-	PUNCT
ftr-475	1706	11	term	term	NOUN
ftr-475	1706	12	amortization	amortization	NOUN
ftr-475	1706	13	residuals	residual	NOUN
ftr-475	1706	14	(	(	PUNCT
ftr-475	1706	15	"	"	PUNCT
ftr-475	1706	16	stars	star	NOUN
ftr-475	1706	17	"	"	PUNCT
ftr-475	1706	18	)	)	PUNCT
ftr-475	1706	19	and	and	CCONJ
ftr-475	1706	20	amounted	amount	VERB
ftr-475	1706	21	to	to	ADP
ftr-475	1706	22	no	no	PRON
ftr-475	1706	23	more	more	ADJ
ftr-475	1706	24	than	than	ADP
ftr-475	1706	25	the	the	DET
ftr-475	1706	26	residual	residual	ADJ
ftr-475	1706	27	holder	holder	NOUN
ftr-475	1706	28	momentarily	momentarily	ADV
ftr-475	1706	29	passing	pass	VERB
ftr-475	1706	30	a	a	DET
ftr-475	1706	31	large	large	ADJ
ftr-475	1706	32	amount	amount	NOUN
ftr-475	1706	33	of	of	ADP
ftr-475	1706	34	cash	cash	NOUN
ftr-475	1706	35	through	through	ADP
ftr-475	1706	36	the	the	DET
ftr-475	1706	37	remic	remic	NOUN
ftr-475	1706	38	in	in	ADP
ftr-475	1706	39	order	order	NOUN
ftr-475	1706	40	to	to	PART
ftr-475	1706	41	convert	convert	VERB
ftr-475	1706	42	the	the	DET
ftr-475	1706	43	residual	residual	ADJ
ftr-475	1706	44	interest	interest	NOUN
ftr-475	1706	45	into	into	ADP
ftr-475	1706	46	a	a	DET
ftr-475	1706	47	significant	significant	ADJ
ftr-475	1706	48	value	value	NOUN
ftr-475	1706	49	residual	residual	ADJ
ftr-475	1706	50	.	.	PUNCT
ftr-475	1707	1	that	that	SCONJ
ftr-475	1707	2	the	the	DET
ftr-475	1707	3	significant	significant	ADJ
ftr-475	1707	4	value	value	NOUN
ftr-475	1707	5	requirement	requirement	NOUN
ftr-475	1707	6	could	could	AUX
ftr-475	1707	7	be	be	AUX
ftr-475	1707	8	so	so	ADV
ftr-475	1707	9	facilely	facilely	ADV
ftr-475	1707	10	skirted	skirt	VERB
ftr-475	1707	11	seemed	seem	VERB
ftr-475	1707	12	too	too	ADV
ftr-475	1707	13	good	good	ADJ
ftr-475	1707	14	to	to	PART
ftr-475	1707	15	be	be	AUX
ftr-475	1707	16	true	true	ADJ
ftr-475	1707	17	.	.	PUNCT
ftr-475	1708	1	stars	star	NOUN
ftr-475	1708	2	died	die	VERB
ftr-475	1708	3	when	when	SCONJ
ftr-475	1708	4	the	the	DET
ftr-475	1708	5	proposed	propose	VERB
ftr-475	1708	6	regulations	regulation	NOUN
ftr-475	1708	7	were	be	AUX
ftr-475	1708	8	issued	issue	VERB
ftr-475	1708	9	containing	contain	VERB
ftr-475	1708	10	the	the	DET
ftr-475	1708	11	20	20	NUM
ftr-475	1708	12	%	%	NOUN
ftr-475	1708	13	requirement	requirement	NOUN
ftr-475	1708	14	discussed	discuss	VERB
ftr-475	1708	15	below	below	ADV
ftr-475	1708	16	.	.	PUNCT
ftr-475	1709	1	it	it	PRON
ftr-475	1709	2	is	be	AUX
ftr-475	1709	3	interesting	interesting	ADJ
ftr-475	1709	4	that	that	SCONJ
ftr-475	1709	5	legislative	legislative	ADJ
ftr-475	1709	6	history	history	NOUN
ftr-475	1709	7	specifically	specifically	ADV
ftr-475	1709	8	envisioned	envision	VERB
ftr-475	1709	9	that	that	SCONJ
ftr-475	1709	10	the	the	DET
ftr-475	1709	11	service	service	NOUN
ftr-475	1709	12	would	would	AUX
ftr-475	1709	13	apply	apply	VERB
ftr-475	1709	14	the	the	DET
ftr-475	1709	15	significant	significant	ADJ
ftr-475	1709	16	value	value	NOUN
ftr-475	1709	17	requirement	requirement	NOUN
ftr-475	1709	18	retroactively	retroactively	ADV
ftr-475	1709	19	,	,	PUNCT
ftr-475	1709	20	yet	yet	CCONJ
ftr-475	1709	21	the	the	DET
ftr-475	1709	22	service	service	NOUN
ftr-475	1709	23	chose	choose	VERB
ftr-475	1709	24	not	not	PART
ftr-475	1709	25	to	to	PART
ftr-475	1709	26	do	do	VERB
ftr-475	1709	27	so	so	ADV
ftr-475	1709	28	in	in	ADP
ftr-475	1709	29	the	the	DET
ftr-475	1709	30	case	case	NOUN
ftr-475	1709	31	of	of	ADP
ftr-475	1709	32	stars	star	NOUN
ftr-475	1709	33	.	.	PUNCT
ftr-475	1710	1	this	this	PRON
ftr-475	1710	2	helped	help	VERB
ftr-475	1710	3	set	set	VERB
ftr-475	1710	4	a	a	DET
ftr-475	1710	5	trend	trend	NOUN
ftr-475	1710	6	for	for	ADP
ftr-475	1710	7	prospectivity	prospectivity	NOUN
ftr-475	1710	8	in	in	ADP
ftr-475	1710	9	the	the	DET
ftr-475	1710	10	regulations	regulation	NOUN
ftr-475	1710	11	and	and	CCONJ
ftr-475	1710	12	served	serve	VERB
ftr-475	1710	13	to	to	PART
ftr-475	1710	14	reward	reward	VERB
ftr-475	1710	15	some	some	DET
ftr-475	1710	16	quite	quite	ADV
ftr-475	1710	17	aggressive	aggressive	ADJ
ftr-475	1710	18	tax	tax	NOUN
ftr-475	1710	19	stratagems	stratagem	NOUN
ftr-475	1710	20	.	.	PUNCT
ftr-475	1711	1	225	225	NUM
ftr-475	1711	2	.	.	PUNCT
ftr-475	1711	3	regs	regs	PROPN
ftr-475	1711	4	.	.	PUNCT
ftr-475	1712	1	§	§	PROPN
ftr-475	1712	2	1.860e-1(a)(3)(iii	1.860e-1(a)(3)(iii	NUM
ftr-475	1712	3	)	)	PUNCT
ftr-475	1712	4	.	.	PUNCT
ftr-475	1713	1	as	as	SCONJ
ftr-475	1713	2	originally	originally	ADV
ftr-475	1713	3	proposed	propose	VERB
ftr-475	1713	4	,	,	PUNCT
ftr-475	1713	5	the	the	DET
ftr-475	1713	6	regulations	regulation	NOUN
ftr-475	1713	7	required	require	VERB
ftr-475	1713	8	that	that	SCONJ
ftr-475	1713	9	the	the	DET
ftr-475	1713	10	weighted	weight	VERB
ftr-475	1713	11	average	average	ADJ
ftr-475	1713	12	life	life	NOUN
ftr-475	1713	13	of	of	ADP
ftr-475	1713	14	a	a	DET
ftr-475	1713	15	significant	significant	ADJ
ftr-475	1713	16	value	value	NOUN
ftr-475	1713	17	residual	residual	ADJ
ftr-475	1713	18	equal	equal	ADJ
ftr-475	1713	19	at	at	ADV
ftr-475	1713	20	least	least	ADV
ftr-475	1713	21	20	20	NUM
ftr-475	1713	22	%	%	NOUN
ftr-475	1713	23	of	of	ADP
ftr-475	1713	24	the	the	DET
ftr-475	1713	25	"	"	PUNCT
ftr-475	1713	26	anticipated	anticipated	ADJ
ftr-475	1713	27	life	life	NOUN
ftr-475	1713	28	"	"	PUNCT
ftr-475	1713	29	of	of	ADP
ftr-475	1713	30	the	the	DET
ftr-475	1713	31	remic	remic	NOUN
ftr-475	1713	32	,	,	PUNCT
ftr-475	1713	33	which	which	PRON
ftr-475	1713	34	would	would	AUX
ftr-475	1713	35	generally	generally	ADV
ftr-475	1713	36	be	be	AUX
ftr-475	1713	37	some	some	DET
ftr-475	1713	38	15	15	NUM
ftr-475	1713	39	or	or	CCONJ
ftr-475	1713	40	30	30	NUM
ftr-475	1713	41	years	year	NOUN
ftr-475	1713	42	(	(	PUNCT
ftr-475	1713	43	depending	depend	VERB
ftr-475	1713	44	on	on	ADP
ftr-475	1713	45	the	the	DET
ftr-475	1713	46	19941	19941	NUM
ftr-475	1713	47	florida	florida	PROPN
ftr-475	1713	48	tax	tax	NOUN
ftr-475	1713	49	review	review	NOUN
ftr-475	1713	50	the	the	DET
ftr-475	1713	51	2	2	NUM
ftr-475	1713	52	%	%	NOUN
ftr-475	1713	53	test	test	NOUN
ftr-475	1713	54	measures	measure	NOUN
ftr-475	1713	55	the	the	DET
ftr-475	1713	56	relative	relative	ADJ
ftr-475	1713	57	value	value	NOUN
ftr-475	1713	58	of	of	ADP
ftr-475	1713	59	the	the	DET
ftr-475	1713	60	remic	remic	ADJ
ftr-475	1713	61	residual	residual	ADJ
ftr-475	1713	62	interest	interest	NOUN
ftr-475	1713	63	and	and	CCONJ
ftr-475	1713	64	is	be	AUX
ftr-475	1713	65	essentially	essentially	ADV
ftr-475	1713	66	mechanical	mechanical	ADJ
ftr-475	1713	67	in	in	ADP
ftr-475	1713	68	operation	operation	NOUN
ftr-475	1713	69	.	.	PUNCT
ftr-475	1714	1	the	the	DET
ftr-475	1714	2	operative	operative	ADJ
ftr-475	1714	3	element	element	NOUN
ftr-475	1714	4	is	be	AUX
ftr-475	1714	5	the	the	DET
ftr-475	1714	6	issue	issue	NOUN
ftr-475	1714	7	price	price	NOUN
ftr-475	1714	8	of	of	ADP
ftr-475	1714	9	the	the	DET
ftr-475	1714	10	remic	remic	NOUN
ftr-475	1714	11	's	's	PART
ftr-475	1714	12	residual	residual	ADJ
ftr-475	1714	13	and	and	CCONJ
ftr-475	1714	14	regular	regular	ADJ
ftr-475	1714	15	interests	interest	NOUN
ftr-475	1714	16	,	,	PUNCT
ftr-475	1714	17	which	which	PRON
ftr-475	1714	18	is	be	AUX
ftr-475	1714	19	defined	define	VERB
ftr-475	1714	20	in	in	ADP
ftr-475	1714	21	the	the	DET
ftr-475	1714	22	regulations	regulation	NOUN
ftr-475	1714	23	generally	generally	ADV
ftr-475	1714	24	as	as	ADP
ftr-475	1714	25	,	,	PUNCT
ftr-475	1714	26	in	in	ADP
ftr-475	1714	27	the	the	DET
ftr-475	1714	28	case	case	NOUN
ftr-475	1714	29	of	of	ADP
ftr-475	1714	30	publicly	publicly	ADV
ftr-475	1714	31	offered	offer	VERB
ftr-475	1714	32	interests	interest	NOUN
ftr-475	1714	33	,	,	PUNCT
ftr-475	1714	34	the	the	DET
ftr-475	1714	35	initial	initial	ADJ
ftr-475	1714	36	offering	offering	NOUN
ftr-475	1714	37	price	price	NOUN
ftr-475	1714	38	to	to	ADP
ftr-475	1714	39	the	the	DET
ftr-475	1714	40	public	public	NOUN
ftr-475	1714	41	at	at	ADP
ftr-475	1714	42	which	which	PRON
ftr-475	1714	43	a	a	DET
ftr-475	1714	44	substantial	substantial	ADJ
ftr-475	1714	45	amount	amount	NOUN
ftr-475	1714	46	of	of	ADP
ftr-475	1714	47	the	the	DET
ftr-475	1714	48	class	class	NOUN
ftr-475	1714	49	is	be	AUX
ftr-475	1714	50	sold.226	sold.226	NOUN
ftr-475	1714	51	unfortunately	unfortunately	ADV
ftr-475	1714	52	,	,	PUNCT
ftr-475	1714	53	this	this	DET
ftr-475	1714	54	definition	definition	NOUN
ftr-475	1714	55	is	be	AUX
ftr-475	1714	56	imprecise	imprecise	ADV
ftr-475	1714	57	in	in	ADP
ftr-475	1714	58	some	some	DET
ftr-475	1714	59	respects	respect	NOUN
ftr-475	1714	60	and	and	CCONJ
ftr-475	1714	61	somewhat	somewhat	ADV
ftr-475	1714	62	out	out	ADP
ftr-475	1714	63	of	of	ADP
ftr-475	1714	64	touch	touch	NOUN
ftr-475	1714	65	with	with	ADP
ftr-475	1714	66	the	the	DET
ftr-475	1714	67	reality	reality	NOUN
ftr-475	1714	68	of	of	ADP
ftr-475	1714	69	the	the	DET
ftr-475	1714	70	marketplace	marketplace	NOUN
ftr-475	1714	71	.	.	PUNCT
ftr-475	1715	1	in	in	ADP
ftr-475	1715	2	a	a	DET
ftr-475	1715	3	public	public	ADJ
ftr-475	1715	4	offering	offering	NOUN
ftr-475	1715	5	,	,	PUNCT
ftr-475	1715	6	the	the	DET
ftr-475	1715	7	underwriter	underwriter	NOUN
ftr-475	1715	8	initially	initially	ADV
ftr-475	1715	9	may	may	AUX
ftr-475	1715	10	not	not	PART
ftr-475	1715	11	sell	sell	VERB
ftr-475	1715	12	any	any	PRON
ftr-475	1715	13	,	,	PUNCT
ftr-475	1715	14	or	or	CCONJ
ftr-475	1715	15	may	may	AUX
ftr-475	1715	16	sell	sell	VERB
ftr-475	1715	17	only	only	ADV
ftr-475	1715	18	minimal	minimal	ADJ
ftr-475	1715	19	portions	portion	NOUN
ftr-475	1715	20	,	,	PUNCT
ftr-475	1715	21	of	of	ADP
ftr-475	1715	22	one	one	NUM
ftr-475	1715	23	or	or	CCONJ
ftr-475	1715	24	more	more	ADJ
ftr-475	1715	25	classes	class	NOUN
ftr-475	1715	26	of	of	ADP
ftr-475	1715	27	regular	regular	ADJ
ftr-475	1715	28	interests	interest	NOUN
ftr-475	1715	29	in	in	ADP
ftr-475	1715	30	a	a	DET
ftr-475	1715	31	remic	remic	NOUN
ftr-475	1715	32	.	.	PUNCT
ftr-475	1716	1	absent	absent	ADJ
ftr-475	1716	2	actual	actual	ADJ
ftr-475	1716	3	prices	price	NOUN
ftr-475	1716	4	on	on	ADP
ftr-475	1716	5	substantial	substantial	ADJ
ftr-475	1716	6	sales	sale	NOUN
ftr-475	1716	7	of	of	ADP
ftr-475	1716	8	these	these	DET
ftr-475	1716	9	classes	class	NOUN
ftr-475	1716	10	the	the	DET
ftr-475	1716	11	status	status	NOUN
ftr-475	1716	12	of	of	ADP
ftr-475	1716	13	the	the	DET
ftr-475	1716	14	residual	residual	ADJ
ftr-475	1716	15	interest	interest	NOUN
ftr-475	1716	16	may	may	AUX
ftr-475	1716	17	not	not	PART
ftr-475	1716	18	be	be	AUX
ftr-475	1716	19	determinable	determinable	ADJ
ftr-475	1716	20	with	with	ADP
ftr-475	1716	21	precision	precision	NOUN
ftr-475	1716	22	at	at	ADP
ftr-475	1716	23	the	the	DET
ftr-475	1716	24	time	time	NOUN
ftr-475	1716	25	it	it	PRON
ftr-475	1716	26	is	be	AUX
ftr-475	1716	27	sold	sell	VERB
ftr-475	1716	28	.	.	PUNCT
ftr-475	1717	1	at	at	ADP
ftr-475	1717	2	least	least	ADJ
ftr-475	1717	3	for	for	ADP
ftr-475	1717	4	purposes	purpose	NOUN
ftr-475	1717	5	of	of	ADP
ftr-475	1717	6	applying	apply	VERB
ftr-475	1717	7	the	the	DET
ftr-475	1717	8	significant	significant	ADJ
ftr-475	1717	9	value	value	NOUN
ftr-475	1717	10	rule	rule	NOUN
ftr-475	1717	11	,	,	PUNCT
ftr-475	1717	12	the	the	DET
ftr-475	1717	13	regulations	regulation	NOUN
ftr-475	1717	14	should	should	AUX
ftr-475	1717	15	have	have	AUX
ftr-475	1717	16	adopted	adopt	VERB
ftr-475	1717	17	a	a	DET
ftr-475	1717	18	safe	safe	ADJ
ftr-475	1717	19	harbor	harbor	NOUN
ftr-475	1717	20	based	base	VERB
ftr-475	1717	21	on	on	ADP
ftr-475	1717	22	reasonable	reasonable	ADJ
ftr-475	1717	23	belief	belief	NOUN
ftr-475	1717	24	,	,	PUNCT
ftr-475	1717	25	under	under	ADP
ftr-475	1717	26	which	which	PRON
ftr-475	1717	27	parties	party	NOUN
ftr-475	1717	28	could	could	AUX
ftr-475	1717	29	rely	rely	VERB
ftr-475	1717	30	on	on	ADP
ftr-475	1717	31	an	an	DET
ftr-475	1717	32	underwriter	underwriter	NOUN
ftr-475	1717	33	's	's	PART
ftr-475	1717	34	reasonable	reasonable	ADJ
ftr-475	1717	35	estimate	estimate	NOUN
ftr-475	1717	36	of	of	ADP
ftr-475	1717	37	the	the	DET
ftr-475	1717	38	initial	initial	ADJ
ftr-475	1717	39	price	price	NOUN
ftr-475	1717	40	at	at	ADP
ftr-475	1717	41	which	which	PRON
ftr-475	1717	42	a	a	DET
ftr-475	1717	43	substantial	substantial	ADJ
ftr-475	1717	44	amount	amount	NOUN
ftr-475	1717	45	of	of	ADP
ftr-475	1717	46	remic	remic	ADJ
ftr-475	1717	47	interests	interest	NOUN
ftr-475	1717	48	of	of	ADP
ftr-475	1717	49	a	a	DET
ftr-475	1717	50	class	class	NOUN
ftr-475	1717	51	will	will	AUX
ftr-475	1717	52	be	be	AUX
ftr-475	1717	53	sold	sell	VERB
ftr-475	1717	54	in	in	ADP
ftr-475	1717	55	treating	treat	VERB
ftr-475	1717	56	a	a	DET
ftr-475	1717	57	residual	residual	ADJ
ftr-475	1717	58	interest	interest	NOUN
ftr-475	1717	59	as	as	ADP
ftr-475	1717	60	meeting	meet	VERB
ftr-475	1717	61	the	the	DET
ftr-475	1717	62	2	2	NUM
ftr-475	1717	63	%	%	NOUN
ftr-475	1717	64	test	test	NOUN
ftr-475	1717	65	.	.	PUNCT
ftr-475	1718	1	what	what	PRON
ftr-475	1718	2	the	the	DET
ftr-475	1718	3	2	2	NUM
ftr-475	1718	4	%	%	NOUN
ftr-475	1718	5	test	test	NOUN
ftr-475	1718	6	lacks	lack	NOUN
ftr-475	1718	7	in	in	ADP
ftr-475	1718	8	exactitude	exactitude	NOUN
ftr-475	1718	9	is	be	AUX
ftr-475	1718	10	made	make	VERB
ftr-475	1718	11	up	up	ADP
ftr-475	1718	12	for	for	ADP
ftr-475	1718	13	by	by	ADP
ftr-475	1718	14	the	the	DET
ftr-475	1718	15	preciseness	preciseness	NOUN
ftr-475	1718	16	of	of	ADP
ftr-475	1718	17	the	the	DET
ftr-475	1718	18	20	20	NUM
ftr-475	1718	19	%	%	NOUN
ftr-475	1718	20	test	test	NOUN
ftr-475	1718	21	.	.	PUNCT
ftr-475	1719	1	in	in	ADP
ftr-475	1719	2	general	general	ADJ
ftr-475	1719	3	,	,	PUNCT
ftr-475	1719	4	the	the	DET
ftr-475	1719	5	first	first	ADJ
ftr-475	1719	6	step	step	NOUN
ftr-475	1719	7	in	in	ADP
ftr-475	1719	8	applying	apply	VERB
ftr-475	1719	9	the	the	DET
ftr-475	1719	10	20	20	NUM
ftr-475	1719	11	%	%	NOUN
ftr-475	1719	12	test	test	NOUN
ftr-475	1719	13	is	be	AUX
ftr-475	1719	14	to	to	PART
ftr-475	1719	15	determine	determine	VERB
ftr-475	1719	16	the	the	DET
ftr-475	1719	17	anticipated	anticipate	VERB
ftr-475	1719	18	weighted	weight	VERB
ftr-475	1719	19	average	average	ADJ
ftr-475	1719	20	life	life	NOUN
ftr-475	1719	21	of	of	ADP
ftr-475	1719	22	the	the	DET
ftr-475	1719	23	residual	residual	ADJ
ftr-475	1719	24	interests	interest	NOUN
ftr-475	1719	25	and	and	CCONJ
ftr-475	1719	26	each	each	DET
ftr-475	1719	27	class	class	NOUN
ftr-475	1719	28	of	of	ADP
ftr-475	1719	29	regular	regular	ADJ
ftr-475	1719	30	interests	interest	NOUN
ftr-475	1719	31	.	.	PUNCT
ftr-475	1720	1	for	for	ADP
ftr-475	1720	2	regular	regular	ADJ
ftr-475	1720	3	interests	interest	NOUN
ftr-475	1720	4	that	that	PRON
ftr-475	1720	5	have	have	AUX
ftr-475	1720	6	specified	specify	VERB
ftr-475	1720	7	principal	principal	ADJ
ftr-475	1720	8	amounts	amount	NOUN
ftr-475	1720	9	and	and	CCONJ
ftr-475	1720	10	do	do	AUX
ftr-475	1720	11	not	not	PART
ftr-475	1720	12	provide	provide	VERB
ftr-475	1720	13	for	for	ADP
ftr-475	1720	14	disproportionately	disproportionately	ADV
ftr-475	1720	15	high	high	ADJ
ftr-475	1720	16	interest	interest	NOUN
ftr-475	1720	17	,	,	PUNCT
ftr-475	1720	18	7	7	NUM
ftr-475	1720	19	the	the	DET
ftr-475	1720	20	calculation	calculation	NOUN
ftr-475	1720	21	is	be	AUX
ftr-475	1720	22	based	base	VERB
ftr-475	1720	23	on	on	ADP
ftr-475	1720	24	the	the	DET
ftr-475	1720	25	dates	date	NOUN
ftr-475	1720	26	on	on	ADP
ftr-475	1720	27	which	which	PRON
ftr-475	1720	28	it	it	PRON
ftr-475	1720	29	is	be	AUX
ftr-475	1720	30	anticipated	anticipate	VERB
ftr-475	1720	31	that	that	SCONJ
ftr-475	1720	32	payments	payment	NOUN
ftr-475	1720	33	of	of	ADP
ftr-475	1720	34	specified	specified	ADJ
ftr-475	1720	35	principal	principal	ADJ
ftr-475	1720	36	amounts	amount	NOUN
ftr-475	1720	37	will	will	AUX
ftr-475	1720	38	be	be	AUX
ftr-475	1720	39	made.22	made.22	NOUN
ftr-475	1720	40	'	'	PUNCT
ftr-475	1720	41	for	for	ADP
ftr-475	1720	42	residual	residual	ADJ
ftr-475	1720	43	interests	interest	NOUN
ftr-475	1720	44	and	and	CCONJ
ftr-475	1720	45	regular	regular	ADJ
ftr-475	1720	46	interests	interest	NOUN
ftr-475	1720	47	that	that	PRON
ftr-475	1720	48	do	do	AUX
ftr-475	1720	49	not	not	PART
ftr-475	1720	50	have	have	VERB
ftr-475	1720	51	a	a	DET
ftr-475	1720	52	specified	specify	VERB
ftr-475	1720	53	principal	principal	ADJ
ftr-475	1720	54	amount	amount	NOUN
ftr-475	1720	55	(	(	PUNCT
ftr-475	1720	56	i.e.	i.e.	X
ftr-475	1720	57	,	,	PUNCT
ftr-475	1720	58	an	an	DET
ftr-475	1720	59	10	10	NUM
ftr-475	1720	60	)	)	PUNCT
ftr-475	1720	61	or	or	CCONJ
ftr-475	1720	62	that	that	PRON
ftr-475	1720	63	provide	provide	VERB
ftr-475	1720	64	for	for	ADP
ftr-475	1720	65	disproportionately	disproportionately	ADV
ftr-475	1720	66	high	high	ADJ
ftr-475	1720	67	interest	interest	NOUN
ftr-475	1720	68	,	,	PUNCT
ftr-475	1720	69	all	all	DET
ftr-475	1720	70	anticipated	anticipate	VERB
ftr-475	1720	71	payments	payment	NOUN
ftr-475	1720	72	are	be	AUX
ftr-475	1720	73	taken	take	VERB
ftr-475	1720	74	into	into	ADP
ftr-475	1720	75	account	account	NOUN
ftr-475	1720	76	in	in	ADP
ftr-475	1720	77	the	the	DET
ftr-475	1720	78	calculation	calculation	NOUN
ftr-475	1720	79	,	,	PUNCT
ftr-475	1720	80	regardless	regardless	ADV
ftr-475	1720	81	of	of	ADP
ftr-475	1720	82	whether	whether	SCONJ
ftr-475	1720	83	they	they	PRON
ftr-475	1720	84	are	be	AUX
ftr-475	1720	85	denominated	denominate	VERB
ftr-475	1720	86	as	as	ADP
ftr-475	1720	87	principal	principal	NOUN
ftr-475	1720	88	or	or	CCONJ
ftr-475	1720	89	interest.229	interest.229	PROPN
ftr-475	1720	90	weighted	weight	VERB
ftr-475	1720	91	average	average	ADJ
ftr-475	1720	92	maturities	maturity	NOUN
ftr-475	1720	93	of	of	ADP
ftr-475	1720	94	the	the	DET
ftr-475	1720	95	underlying	underlie	VERB
ftr-475	1720	96	mortgages	mortgage	NOUN
ftr-475	1720	97	)	)	PUNCT
ftr-475	1720	98	.	.	PUNCT
ftr-475	1721	1	56	56	NUM
ftr-475	1721	2	fed	fed	PROPN
ftr-475	1721	3	.	.	PUNCT
ftr-475	1722	1	reg	reg	PROPN
ftr-475	1722	2	.	.	PUNCT
ftr-475	1723	1	49537	49537	NUM
ftr-475	1723	2	(	(	PUNCT
ftr-475	1723	3	1991	1991	NUM
ftr-475	1723	4	)	)	PUNCT
ftr-475	1723	5	(	(	PUNCT
ftr-475	1723	6	proposed	propose	VERB
ftr-475	1723	7	sept	sept	PROPN
ftr-475	1723	8	.	.	PROPN
ftr-475	1723	9	30	30	NUM
ftr-475	1723	10	,	,	PUNCT
ftr-475	1723	11	1991	1991	NUM
ftr-475	1723	12	)	)	PUNCT
ftr-475	1723	13	.	.	PUNCT
ftr-475	1724	1	that	that	PRON
ftr-475	1724	2	made	make	VERB
ftr-475	1724	3	little	little	ADJ
ftr-475	1724	4	sense	sense	NOUN
ftr-475	1724	5	,	,	PUNCT
ftr-475	1724	6	and	and	CCONJ
ftr-475	1724	7	,	,	PUNCT
ftr-475	1724	8	as	as	SCONJ
ftr-475	1724	9	finalized	finalize	VERB
ftr-475	1724	10	,	,	PUNCT
ftr-475	1724	11	the	the	DET
ftr-475	1724	12	regulations	regulation	NOUN
ftr-475	1724	13	refer	refer	VERB
ftr-475	1724	14	to	to	ADP
ftr-475	1724	15	the	the	DET
ftr-475	1724	16	remic	remic	NOUN
ftr-475	1724	17	's	's	PART
ftr-475	1724	18	weighted	weight	VERB
ftr-475	1724	19	average	average	ADJ
ftr-475	1724	20	life	life	NOUN
ftr-475	1724	21	-	-	PUNCT
ftr-475	1724	22	a	a	DET
ftr-475	1724	23	considerably	considerably	ADV
ftr-475	1724	24	shorter	short	ADJ
ftr-475	1724	25	period	period	NOUN
ftr-475	1724	26	of	of	ADP
ftr-475	1724	27	time	time	NOUN
ftr-475	1724	28	.	.	PUNCT
ftr-475	1725	1	226	226	NUM
ftr-475	1725	2	.	.	PUNCT
ftr-475	1725	3	regs	regs	PROPN
ftr-475	1725	4	.	.	PUNCT
ftr-475	1726	1	§	§	PROPN
ftr-475	1726	2	1.860g	1.860g	PROPN
ftr-475	1726	3	-	-	SYM
ftr-475	1726	4	l(d)(1	l(d)(1	NUM
ftr-475	1726	5	)	)	PUNCT
ftr-475	1726	6	.	.	PUNCT
ftr-475	1727	1	thus	thus	ADV
ftr-475	1727	2	,	,	PUNCT
ftr-475	1727	3	in	in	ADP
ftr-475	1727	4	the	the	DET
ftr-475	1727	5	case	case	NOUN
ftr-475	1727	6	of	of	ADP
ftr-475	1727	7	regular	regular	ADJ
ftr-475	1727	8	interest	interest	NOUN
ftr-475	1727	9	classes	class	NOUN
ftr-475	1727	10	,	,	PUNCT
ftr-475	1727	11	each	each	DET
ftr-475	1727	12	class	class	NOUN
ftr-475	1727	13	has	have	VERB
ftr-475	1727	14	a	a	DET
ftr-475	1727	15	single	single	ADJ
ftr-475	1727	16	issue	issue	NOUN
ftr-475	1727	17	price	price	NOUN
ftr-475	1727	18	.	.	PUNCT
ftr-475	1728	1	however	however	ADV
ftr-475	1728	2	,	,	PUNCT
ftr-475	1728	3	by	by	ADP
ftr-475	1728	4	referring	refer	VERB
ftr-475	1728	5	to	to	ADP
ftr-475	1728	6	the	the	DET
ftr-475	1728	7	"	"	PUNCT
ftr-475	1728	8	aggregate	aggregate	NOUN
ftr-475	1728	9	of	of	ADP
ftr-475	1728	10	the	the	DET
ftr-475	1728	11	issue	issue	NOUN
ftr-475	1728	12	prices	price	NOUN
ftr-475	1728	13	of	of	ADP
ftr-475	1728	14	the	the	DET
ftr-475	1728	15	residual	residual	ADJ
ftr-475	1728	16	interests	interest	NOUN
ftr-475	1728	17	,	,	PUNCT
ftr-475	1728	18	"	"	PUNCT
ftr-475	1728	19	the	the	DET
ftr-475	1728	20	regulations	regulation	NOUN
ftr-475	1728	21	appear	appear	VERB
ftr-475	1728	22	to	to	PART
ftr-475	1728	23	contemplate	contemplate	VERB
ftr-475	1728	24	adding	add	VERB
ftr-475	1728	25	all	all	PRON
ftr-475	1728	26	of	of	ADP
ftr-475	1728	27	the	the	DET
ftr-475	1728	28	separate	separate	ADJ
ftr-475	1728	29	prices	price	NOUN
ftr-475	1728	30	at	at	ADP
ftr-475	1728	31	which	which	PRON
ftr-475	1728	32	the	the	DET
ftr-475	1728	33	residual	residual	ADJ
ftr-475	1728	34	interests	interest	NOUN
ftr-475	1728	35	have	have	AUX
ftr-475	1728	36	been	be	AUX
ftr-475	1728	37	sold	sell	VERB
ftr-475	1728	38	,	,	PUNCT
ftr-475	1728	39	rather	rather	ADV
ftr-475	1728	40	than	than	ADP
ftr-475	1728	41	simply	simply	ADV
ftr-475	1728	42	using	use	VERB
ftr-475	1728	43	the	the	DET
ftr-475	1728	44	first	first	ADJ
ftr-475	1728	45	price	price	NOUN
ftr-475	1728	46	at	at	ADP
ftr-475	1728	47	which	which	PRON
ftr-475	1728	48	a	a	DET
ftr-475	1728	49	substantial	substantial	ADJ
ftr-475	1728	50	portion	portion	NOUN
ftr-475	1728	51	was	be	AUX
ftr-475	1728	52	sold	sell	VERB
ftr-475	1728	53	.	.	PUNCT
ftr-475	1729	1	regs	regs	PROPN
ftr-475	1729	2	.	.	PUNCT
ftr-475	1730	1	§	§	PROPN
ftr-475	1730	2	1.860e	1.860e	NUM
ftr-475	1730	3	-	-	PUNCT
ftr-475	1730	4	l(a)(3)(iii	l(a)(3)(iii	NOUN
ftr-475	1730	5	)	)	PUNCT
ftr-475	1730	6	.	.	PUNCT
ftr-475	1731	1	227	227	NUM
ftr-475	1731	2	.	.	PUNCT
ftr-475	1732	1	a	a	DET
ftr-475	1732	2	regular	regular	ADJ
ftr-475	1732	3	interest	interest	NOUN
ftr-475	1732	4	is	be	AUX
ftr-475	1732	5	considered	consider	VERB
ftr-475	1732	6	to	to	PART
ftr-475	1732	7	provide	provide	VERB
ftr-475	1732	8	for	for	ADP
ftr-475	1732	9	disproportionately	disproportionately	ADV
ftr-475	1732	10	high	high	ADJ
ftr-475	1732	11	interest	interest	NOUN
ftr-475	1732	12	if	if	SCONJ
ftr-475	1732	13	its	its	PRON
ftr-475	1732	14	issue	issue	NOUN
ftr-475	1732	15	price	price	NOUN
ftr-475	1732	16	exceeds	exceed	NOUN
ftr-475	1732	17	125	125	NUM
ftr-475	1732	18	%	%	NOUN
ftr-475	1732	19	of	of	ADP
ftr-475	1732	20	the	the	DET
ftr-475	1732	21	specified	specified	ADJ
ftr-475	1732	22	principal	principal	ADJ
ftr-475	1732	23	amount	amount	NOUN
ftr-475	1732	24	.	.	PUNCT
ftr-475	1733	1	regs	reg	NOUN
ftr-475	1733	2	.	.	PUNCT
ftr-475	1734	1	§	§	PROPN
ftr-475	1734	2	1.860gi	1.860gi	NUM
ftr-475	1734	3	(	(	PUNCT
ftr-475	1734	4	b)(5	b)(5	PROPN
ftr-475	1734	5	)	)	PUNCT
ftr-475	1734	6	.	.	PUNCT
ftr-475	1735	1	228	228	NUM
ftr-475	1735	2	.	.	PUNCT
ftr-475	1735	3	regs	regs	PROPN
ftr-475	1735	4	.	.	PUNCT
ftr-475	1736	1	§	§	PROPN
ftr-475	1736	2	1.860e-1(a)(3)(iv)(b	1.860e-1(a)(3)(iv)(b	NUM
ftr-475	1736	3	)	)	PUNCT
ftr-475	1736	4	.	.	PUNCT
ftr-475	1737	1	229	229	NUM
ftr-475	1737	2	.	.	PUNCT
ftr-475	1737	3	regs	regs	PROPN
ftr-475	1737	4	.	.	PUNCT
ftr-475	1738	1	§	§	PROPN
ftr-475	1738	2	1.860e-1(a)(3)(iv)(c	1.860e-1(a)(3)(iv)(c	NUM
ftr-475	1738	3	)	)	PUNCT
ftr-475	1738	4	.	.	PUNCT
ftr-475	1739	1	as	as	SCONJ
ftr-475	1739	2	originally	originally	ADV
ftr-475	1739	3	proposed	propose	VERB
ftr-475	1739	4	,	,	PUNCT
ftr-475	1739	5	the	the	DET
ftr-475	1739	6	regulations	regulation	NOUN
ftr-475	1739	7	stated	state	VERB
ftr-475	1739	8	that	that	SCONJ
ftr-475	1739	9	the	the	DET
ftr-475	1739	10	weighted	weight	VERB
ftr-475	1739	11	average	average	ADJ
ftr-475	1739	12	life	life	NOUN
ftr-475	1739	13	of	of	ADP
ftr-475	1739	14	a	a	DET
ftr-475	1739	15	residual	residual	NOUN
ftr-475	1739	16	that	that	PRON
ftr-475	1739	17	provided	provide	VERB
ftr-475	1739	18	for	for	ADP
ftr-475	1739	19	a	a	DET
ftr-475	1739	20	specified	specify	VERB
ftr-475	1739	21	principal	principal	ADJ
ftr-475	1739	22	amount	amount	NOUN
ftr-475	1739	23	is	be	AUX
ftr-475	1739	24	always	always	ADV
ftr-475	1739	25	determined	determine	VERB
ftr-475	1739	26	by	by	ADP
ftr-475	1739	27	taking	take	VERB
ftr-475	1739	28	into	into	ADP
ftr-475	1739	29	account	account	NOUN
ftr-475	1739	30	only	only	ADV
ftr-475	1739	31	payments	payment	NOUN
ftr-475	1739	32	of	of	ADP
ftr-475	1739	33	such	such	ADJ
ftr-475	1739	34	amounts	amount	NOUN
ftr-475	1739	35	.	.	PUNCT
ftr-475	1740	1	56	56	NUM
ftr-475	1740	2	fed	fed	PROPN
ftr-475	1740	3	.	.	PUNCT
ftr-475	1741	1	reg	reg	PROPN
ftr-475	1741	2	.	.	PUNCT
ftr-475	1742	1	49537	49537	NUM
ftr-475	1742	2	(	(	PUNCT
ftr-475	1742	3	1991	1991	NUM
ftr-475	1742	4	)	)	PUNCT
ftr-475	1742	5	(	(	PUNCT
ftr-475	1742	6	proposed	propose	VERB
ftr-475	1742	7	sept	sept	PROPN
ftr-475	1742	8	.	.	PROPN
ftr-475	1742	9	30	30	NUM
ftr-475	1742	10	,	,	PUNCT
ftr-475	1742	11	1991	1991	NUM
ftr-475	1742	12	)	)	PUNCT
ftr-475	1742	13	.	.	PUNCT
ftr-475	1743	1	this	this	PRON
ftr-475	1743	2	provided	provide	VERB
ftr-475	1743	3	for	for	ADP
ftr-475	1743	4	easy	easy	ADJ
ftr-475	1743	5	manipulation	manipulation	NOUN
ftr-475	1743	6	of	of	ADP
ftr-475	1743	7	the	the	DET
ftr-475	1743	8	20	20	NUM
ftr-475	1743	9	%	%	NOUN
ftr-475	1743	10	test	test	NOUN
ftr-475	1743	11	;	;	PUNCT
ftr-475	1743	12	one	one	PRON
ftr-475	1743	13	need	need	AUX
ftr-475	1743	14	simply	simply	ADV
ftr-475	1743	15	structure	structure	VERB
ftr-475	1743	16	a	a	DET
ftr-475	1743	17	residual	residual	ADJ
ftr-475	1743	18	to	to	PART
ftr-475	1743	19	pay	pay	VERB
ftr-475	1743	20	a	a	DET
ftr-475	1743	21	large	large	ADJ
ftr-475	1743	22	proportion	proportion	NOUN
ftr-475	1743	23	of	of	ADP
ftr-475	1743	24	specified	specified	ADJ
ftr-475	1743	25	principal	principal	NOUN
ftr-475	1743	26	late	late	ADV
ftr-475	1743	27	in	in	ADP
ftr-475	1743	28	the	the	DET
ftr-475	1743	29	life	life	NOUN
ftr-475	1743	30	of	of	ADP
ftr-475	1743	31	the	the	DET
ftr-475	1743	32	remic	remic	NOUN
ftr-475	1743	33	to	to	PART
ftr-475	1743	34	produce	produce	VERB
ftr-475	1743	35	a	a	DET
ftr-475	1743	36	high	high	ADJ
ftr-475	1743	37	weighted	weight	VERB
ftr-475	1743	38	average	average	ADJ
ftr-475	1743	39	life	life	NOUN
ftr-475	1743	40	.	.	PUNCT
ftr-475	1744	1	this	this	DET
ftr-475	1744	2	curiosity	curiosity	NOUN
ftr-475	1744	3	was	be	AUX
ftr-475	1744	4	pointed	point	VERB
ftr-475	1744	5	out	out	ADP
ftr-475	1744	6	by	by	ADP
ftr-475	1744	7	[	[	X
ftr-475	1744	8	vol	vol	NOUN
ftr-475	1744	9	.	.	NOUN
ftr-475	1744	10	2:4	2:4	NUM
ftr-475	1744	11	tax	tax	NOUN
ftr-475	1744	12	aspects	aspect	NOUN
ftr-475	1744	13	of	of	ADP
ftr-475	1744	14	remic	remic	ADJ
ftr-475	1744	15	residual	residual	ADJ
ftr-475	1744	16	interests	interest	NOUN
ftr-475	1744	17	the	the	DET
ftr-475	1744	18	key	key	NOUN
ftr-475	1744	19	to	to	ADP
ftr-475	1744	20	determining	determine	VERB
ftr-475	1744	21	weighted	weight	VERB
ftr-475	1744	22	average	average	ADJ
ftr-475	1744	23	lives	life	NOUN
ftr-475	1744	24	,	,	PUNCT
ftr-475	1744	25	once	once	ADV
ftr-475	1744	26	the	the	DET
ftr-475	1744	27	proper	proper	ADJ
ftr-475	1744	28	payments	payment	NOUN
ftr-475	1744	29	have	have	AUX
ftr-475	1744	30	been	be	AUX
ftr-475	1744	31	identified	identify	VERB
ftr-475	1744	32	,	,	PUNCT
ftr-475	1744	33	is	be	AUX
ftr-475	1744	34	the	the	DET
ftr-475	1744	35	meaning	meaning	NOUN
ftr-475	1744	36	of	of	ADP
ftr-475	1744	37	the	the	DET
ftr-475	1744	38	term	term	NOUN
ftr-475	1744	39	"	"	PUNCT
ftr-475	1744	40	anticipated	anticipate	VERB
ftr-475	1744	41	.	.	PUNCT
ftr-475	1744	42	"	"	PUNCT
ftr-475	1745	1	fortunately	fortunately	ADV
ftr-475	1745	2	,	,	PUNCT
ftr-475	1745	3	the	the	DET
ftr-475	1745	4	regulations	regulation	NOUN
ftr-475	1745	5	are	be	AUX
ftr-475	1745	6	quite	quite	ADV
ftr-475	1745	7	specific	specific	ADJ
ftr-475	1745	8	:	:	PUNCT
ftr-475	1745	9	anticipated	anticipate	VERB
ftr-475	1745	10	payments	payment	NOUN
ftr-475	1745	11	are	be	AUX
ftr-475	1745	12	determined	determine	VERB
ftr-475	1745	13	based	base	VERB
ftr-475	1745	14	on	on	ADP
ftr-475	1745	15	the	the	DET
ftr-475	1745	16	prepayment	prepayment	NOUN
ftr-475	1745	17	and	and	CCONJ
ftr-475	1745	18	reinvestment	reinvestment	NOUN
ftr-475	1745	19	assumption	assumption	NOUN
ftr-475	1745	20	adopted	adopt	VERB
ftr-475	1745	21	under	under	ADP
ftr-475	1745	22	section	section	NOUN
ftr-475	1745	23	1272(a)(6	1272(a)(6	NUM
ftr-475	1745	24	)	)	PUNCT
ftr-475	1745	25	,	,	PUNCT
ftr-475	1745	26	and	and	CCONJ
ftr-475	1745	27	any	any	PRON
ftr-475	1745	28	required	require	VERB
ftr-475	1745	29	or	or	CCONJ
ftr-475	1745	30	permitted	permit	VERB
ftr-475	1745	31	clean	clean	ADJ
ftr-475	1745	32	up	up	ADP
ftr-475	1745	33	calls	call	NOUN
ftr-475	1745	34	or	or	CCONJ
ftr-475	1745	35	any	any	DET
ftr-475	1745	36	required	require	VERB
ftr-475	1745	37	qualified	qualified	ADJ
ftr-475	1745	38	liquidation	liquidation	NOUN
ftr-475	1745	39	provided	provide	VERB
ftr-475	1745	40	for	for	ADP
ftr-475	1745	41	in	in	ADP
ftr-475	1745	42	the	the	DET
ftr-475	1745	43	remic	remic	NOUN
ftr-475	1745	44	's	's	PART
ftr-475	1745	45	organizational	organizational	ADJ
ftr-475	1745	46	documents.230	documents.230	ADJ
ftr-475	1745	47	absent	absent	NOUN
ftr-475	1745	48	from	from	ADP
ftr-475	1745	49	this	this	DET
ftr-475	1745	50	formulation	formulation	NOUN
ftr-475	1745	51	is	be	AUX
ftr-475	1745	52	any	any	DET
ftr-475	1745	53	reference	reference	NOUN
ftr-475	1745	54	to	to	ADP
ftr-475	1745	55	anticipated	anticipate	VERB
ftr-475	1745	56	delinquencies	delinquency	NOUN
ftr-475	1745	57	or	or	CCONJ
ftr-475	1745	58	nonpayments	nonpayment	NOUN
ftr-475	1745	59	on	on	ADP
ftr-475	1745	60	the	the	DET
ftr-475	1745	61	remic	remic	ADJ
ftr-475	1745	62	mortgages	mortgage	NOUN
ftr-475	1745	63	,	,	PUNCT
ftr-475	1745	64	which	which	PRON
ftr-475	1745	65	can	can	AUX
ftr-475	1745	66	give	give	VERB
ftr-475	1745	67	rise	rise	NOUN
ftr-475	1745	68	to	to	ADP
ftr-475	1745	69	interesting	interesting	ADJ
ftr-475	1745	70	planning	planning	NOUN
ftr-475	1745	71	possibilities	possibility	NOUN
ftr-475	1745	72	.	.	PUNCT
ftr-475	1746	1	for	for	ADP
ftr-475	1746	2	example	example	NOUN
ftr-475	1746	3	,	,	PUNCT
ftr-475	1746	4	assume	assume	VERB
ftr-475	1746	5	a	a	DET
ftr-475	1746	6	remic	remic	NOUN
ftr-475	1746	7	holds	hold	VERB
ftr-475	1746	8	residential	residential	ADJ
ftr-475	1746	9	mortgages	mortgage	NOUN
ftr-475	1746	10	.	.	PUNCT
ftr-475	1747	1	statistically	statistically	ADV
ftr-475	1747	2	,	,	PUNCT
ftr-475	1747	3	it	it	PRON
ftr-475	1747	4	is	be	AUX
ftr-475	1747	5	certain	certain	ADJ
ftr-475	1747	6	that	that	SCONJ
ftr-475	1747	7	there	there	PRON
ftr-475	1747	8	will	will	AUX
ftr-475	1747	9	be	be	AUX
ftr-475	1747	10	defaults	default	NOUN
ftr-475	1747	11	on	on	ADP
ftr-475	1747	12	some	some	PRON
ftr-475	1747	13	of	of	ADP
ftr-475	1747	14	the	the	DET
ftr-475	1747	15	mortgages	mortgage	NOUN
ftr-475	1747	16	.	.	PUNCT
ftr-475	1748	1	consequently	consequently	ADV
ftr-475	1748	2	certificate	certificate	NOUN
ftr-475	1748	3	holders	holder	NOUN
ftr-475	1748	4	(	(	PUNCT
ftr-475	1748	5	regular	regular	ADJ
ftr-475	1748	6	and	and	CCONJ
ftr-475	1748	7	residual	residual	ADJ
ftr-475	1748	8	interest	interest	NOUN
ftr-475	1748	9	holders	holder	NOUN
ftr-475	1748	10	)	)	PUNCT
ftr-475	1748	11	may	may	AUX
ftr-475	1748	12	not	not	PART
ftr-475	1748	13	receive	receive	VERB
ftr-475	1748	14	the	the	DET
ftr-475	1748	15	full	full	ADJ
ftr-475	1748	16	value	value	NOUN
ftr-475	1748	17	to	to	PART
ftr-475	1748	18	which	which	PRON
ftr-475	1748	19	they	they	PRON
ftr-475	1748	20	are	be	AUX
ftr-475	1748	21	entitled	entitle	VERB
ftr-475	1748	22	,	,	PUNCT
ftr-475	1748	23	absent	absent	ADJ
ftr-475	1748	24	some	some	DET
ftr-475	1748	25	form	form	NOUN
ftr-475	1748	26	of	of	ADP
ftr-475	1748	27	credit	credit	NOUN
ftr-475	1748	28	support	support	NOUN
ftr-475	1748	29	.	.	PUNCT
ftr-475	1749	1	if	if	SCONJ
ftr-475	1749	2	one	one	NUM
ftr-475	1749	3	structures	structure	VERB
ftr-475	1749	4	a	a	DET
ftr-475	1749	5	residual	residual	ADJ
ftr-475	1749	6	interest	interest	NOUN
ftr-475	1749	7	with	with	ADP
ftr-475	1749	8	a	a	DET
ftr-475	1749	9	significant	significant	ADJ
ftr-475	1749	10	specified	specify	VERB
ftr-475	1749	11	principal	principal	ADJ
ftr-475	1749	12	balance	balance	NOUN
ftr-475	1749	13	,	,	PUNCT
ftr-475	1749	14	payable	payable	ADJ
ftr-475	1749	15	at	at	ADP
ftr-475	1749	16	the	the	DET
ftr-475	1749	17	end	end	NOUN
ftr-475	1749	18	of	of	ADP
ftr-475	1749	19	the	the	DET
ftr-475	1749	20	remic	remic	NOUN
ftr-475	1749	21	after	after	SCONJ
ftr-475	1749	22	all	all	DET
ftr-475	1749	23	regular	regular	ADJ
ftr-475	1749	24	interests	interest	NOUN
ftr-475	1749	25	have	have	AUX
ftr-475	1749	26	been	be	AUX
ftr-475	1749	27	retired	retire	VERB
ftr-475	1749	28	,	,	PUNCT
ftr-475	1749	29	the	the	DET
ftr-475	1749	30	result	result	NOUN
ftr-475	1749	31	would	would	AUX
ftr-475	1749	32	be	be	AUX
ftr-475	1749	33	to	to	PART
ftr-475	1749	34	increase	increase	VERB
ftr-475	1749	35	greatly	greatly	ADV
ftr-475	1749	36	the	the	DET
ftr-475	1749	37	weighted	weighted	ADJ
ftr-475	1749	38	average	average	ADJ
ftr-475	1749	39	life	life	NOUN
ftr-475	1749	40	of	of	ADP
ftr-475	1749	41	the	the	DET
ftr-475	1749	42	residual	residual	ADJ
ftr-475	1749	43	interest	interest	NOUN
ftr-475	1749	44	,	,	PUNCT
ftr-475	1749	45	but	but	CCONJ
ftr-475	1749	46	at	at	ADP
ftr-475	1749	47	the	the	DET
ftr-475	1749	48	economic	economic	ADJ
ftr-475	1749	49	cost	cost	NOUN
ftr-475	1749	50	of	of	ADP
ftr-475	1749	51	"	"	PUNCT
ftr-475	1749	52	wasting	waste	VERB
ftr-475	1749	53	"	"	PUNCT
ftr-475	1749	54	cash	cash	NOUN
ftr-475	1749	55	flow	flow	NOUN
ftr-475	1749	56	on	on	ADP
ftr-475	1749	57	the	the	DET
ftr-475	1749	58	residual	residual	ADJ
ftr-475	1749	59	interest	interest	NOUN
ftr-475	1749	60	class	class	NOUN
ftr-475	1749	61	-	-	PUNCT
ftr-475	1749	62	typically	typically	ADV
ftr-475	1749	63	not	not	PART
ftr-475	1749	64	the	the	DET
ftr-475	1749	65	most	most	ADV
ftr-475	1749	66	efficient	efficient	ADJ
ftr-475	1749	67	use	use	NOUN
ftr-475	1749	68	of	of	ADP
ftr-475	1749	69	such	such	ADJ
ftr-475	1749	70	cash	cash	NOUN
ftr-475	1749	71	flow	flow	NOUN
ftr-475	1749	72	.	.	PUNCT
ftr-475	1750	1	however	however	ADV
ftr-475	1750	2	,	,	PUNCT
ftr-475	1750	3	if	if	SCONJ
ftr-475	1750	4	one	one	PRON
ftr-475	1750	5	specified	specify	VERB
ftr-475	1750	6	that	that	SCONJ
ftr-475	1750	7	this	this	DET
ftr-475	1750	8	principal	principal	ADJ
ftr-475	1750	9	balance	balance	NOUN
ftr-475	1750	10	was	be	AUX
ftr-475	1750	11	subordinate	subordinate	ADJ
ftr-475	1750	12	to	to	ADP
ftr-475	1750	13	all	all	DET
ftr-475	1750	14	other	other	ADJ
ftr-475	1750	15	interestholders	interestholder	NOUN
ftr-475	1750	16	and	and	CCONJ
ftr-475	1750	17	absorbed	absorb	VERB
ftr-475	1750	18	all	all	DET
ftr-475	1750	19	losses	loss	NOUN
ftr-475	1750	20	of	of	ADP
ftr-475	1750	21	the	the	DET
ftr-475	1750	22	remic	remic	NOUN
ftr-475	1750	23	first	first	ADV
ftr-475	1750	24	before	before	SCONJ
ftr-475	1750	25	any	any	DET
ftr-475	1750	26	other	other	ADJ
ftr-475	1750	27	credit	credit	NOUN
ftr-475	1750	28	support	support	NOUN
ftr-475	1750	29	or	or	CCONJ
ftr-475	1750	30	subordination	subordination	NOUN
ftr-475	1750	31	was	be	AUX
ftr-475	1750	32	utilized	utilize	VERB
ftr-475	1750	33	,	,	PUNCT
ftr-475	1750	34	then	then	ADV
ftr-475	1750	35	(	(	PUNCT
ftr-475	1750	36	depending	depend	VERB
ftr-475	1750	37	on	on	ADP
ftr-475	1750	38	the	the	DET
ftr-475	1750	39	size	size	NOUN
ftr-475	1750	40	of	of	ADP
ftr-475	1750	41	the	the	DET
ftr-475	1750	42	principal	principal	ADJ
ftr-475	1750	43	balance	balance	NOUN
ftr-475	1750	44	)	)	PUNCT
ftr-475	1750	45	,	,	PUNCT
ftr-475	1750	46	the	the	DET
ftr-475	1750	47	likelihood	likelihood	NOUN
ftr-475	1750	48	that	that	SCONJ
ftr-475	1750	49	the	the	DET
ftr-475	1750	50	residual	residual	ADJ
ftr-475	1750	51	interestholder	interestholder	NOUN
ftr-475	1750	52	will	will	AUX
ftr-475	1750	53	ever	ever	ADV
ftr-475	1750	54	actually	actually	ADV
ftr-475	1750	55	receive	receive	VERB
ftr-475	1750	56	its	its	PRON
ftr-475	1750	57	promised	promise	VERB
ftr-475	1750	58	principal	principal	ADJ
ftr-475	1750	59	balance	balance	NOUN
ftr-475	1750	60	may	may	AUX
ftr-475	1750	61	well	well	ADV
ftr-475	1750	62	be	be	AUX
ftr-475	1750	63	zero	zero	NUM
ftr-475	1750	64	.	.	PUNCT
ftr-475	1751	1	in	in	ADP
ftr-475	1751	2	essence	essence	NOUN
ftr-475	1751	3	,	,	PUNCT
ftr-475	1751	4	one	one	PRON
ftr-475	1751	5	has	have	AUX
ftr-475	1751	6	assigned	assign	VERB
ftr-475	1751	7	to	to	ADP
ftr-475	1751	8	the	the	DET
ftr-475	1751	9	residual	residual	ADJ
ftr-475	1751	10	interest	interest	NOUN
ftr-475	1751	11	a	a	DET
ftr-475	1751	12	deeply	deeply	ADV
ftr-475	1751	13	subordinate	subordinate	ADJ
ftr-475	1751	14	(	(	PUNCT
ftr-475	1751	15	i.e.	i.e.	X
ftr-475	1751	16	,	,	PUNCT
ftr-475	1751	17	empty	empty	ADJ
ftr-475	1751	18	)	)	PUNCT
ftr-475	1751	19	right	right	NOUN
ftr-475	1751	20	to	to	ADP
ftr-475	1751	21	cash	cash	VERB
ftr-475	1751	22	,	,	PUNCT
ftr-475	1751	23	but	but	CCONJ
ftr-475	1751	24	this	this	DET
ftr-475	1751	25	right	right	ADV
ftr-475	1751	26	nevertheless	nevertheless	ADV
ftr-475	1751	27	is	be	AUX
ftr-475	1751	28	taken	take	VERB
ftr-475	1751	29	into	into	ADP
ftr-475	1751	30	account	account	NOUN
ftr-475	1751	31	testing	testing	NOUN
ftr-475	1751	32	for	for	ADP
ftr-475	1751	33	significant	significant	ADJ
ftr-475	1751	34	value	value	NOUN
ftr-475	1751	35	since	since	SCONJ
ftr-475	1751	36	the	the	DET
ftr-475	1751	37	likelihood	likelihood	NOUN
ftr-475	1751	38	of	of	ADP
ftr-475	1751	39	defaults	default	NOUN
ftr-475	1751	40	plays	play	VERB
ftr-475	1751	41	no	no	DET
ftr-475	1751	42	role	role	NOUN
ftr-475	1751	43	in	in	ADP
ftr-475	1751	44	the	the	DET
ftr-475	1751	45	test	test	NOUN
ftr-475	1751	46	.	.	PUNCT
ftr-475	1751	47	"	"	PUNCT
ftr-475	1752	1	commentators	commentator	NOUN
ftr-475	1752	2	and	and	CCONJ
ftr-475	1752	3	corrected	correct	VERB
ftr-475	1752	4	in	in	ADP
ftr-475	1752	5	the	the	DET
ftr-475	1752	6	final	final	ADJ
ftr-475	1752	7	regulations	regulation	NOUN
ftr-475	1752	8	.	.	PUNCT
ftr-475	1753	1	230	230	NUM
ftr-475	1753	2	.	.	PUNCT
ftr-475	1753	3	regs	reg	NOUN
ftr-475	1753	4	.	.	PUNCT
ftr-475	1754	1	§	§	PROPN
ftr-475	1754	2	1.860e	1.860e	NUM
ftr-475	1754	3	-	-	PUNCT
ftr-475	1754	4	l(a)(3)(iv)(d	l(a)(3)(iv)(d	NOUN
ftr-475	1754	5	)	)	PUNCT
ftr-475	1754	6	.	.	PUNCT
ftr-475	1755	1	231	231	NUM
ftr-475	1755	2	.	.	PUNCT
ftr-475	1756	1	the	the	DET
ftr-475	1756	2	author	author	NOUN
ftr-475	1756	3	is	be	AUX
ftr-475	1756	4	aware	aware	ADJ
ftr-475	1756	5	of	of	ADP
ftr-475	1756	6	the	the	DET
ftr-475	1756	7	possible	possible	ADJ
ftr-475	1756	8	argument	argument	NOUN
ftr-475	1756	9	that	that	SCONJ
ftr-475	1756	10	the	the	DET
ftr-475	1756	11	determination	determination	NOUN
ftr-475	1756	12	of	of	ADP
ftr-475	1756	13	anticipated	anticipate	VERB
ftr-475	1756	14	payments	payment	NOUN
ftr-475	1756	15	is	be	AUX
ftr-475	1756	16	based	base	VERB
ftr-475	1756	17	on	on	ADP
ftr-475	1756	18	a	a	DET
ftr-475	1756	19	prepayment	prepayment	NOUN
ftr-475	1756	20	assumption	assumption	NOUN
ftr-475	1756	21	and	and	CCONJ
ftr-475	1756	22	that	that	SCONJ
ftr-475	1756	23	anticipated	anticipate	VERB
ftr-475	1756	24	defaults	default	NOUN
ftr-475	1756	25	could	could	AUX
ftr-475	1756	26	be	be	AUX
ftr-475	1756	27	construed	construe	VERB
ftr-475	1756	28	as	as	ADP
ftr-475	1756	29	a	a	DET
ftr-475	1756	30	type	type	NOUN
ftr-475	1756	31	of	of	ADP
ftr-475	1756	32	prepayment	prepayment	NOUN
ftr-475	1756	33	that	that	SCONJ
ftr-475	1756	34	one	one	PRON
ftr-475	1756	35	must	must	AUX
ftr-475	1756	36	take	take	VERB
ftr-475	1756	37	into	into	ADP
ftr-475	1756	38	account	account	NOUN
ftr-475	1756	39	as	as	ADP
ftr-475	1756	40	part	part	NOUN
ftr-475	1756	41	of	of	ADP
ftr-475	1756	42	this	this	DET
ftr-475	1756	43	assumption	assumption	NOUN
ftr-475	1756	44	.	.	PUNCT
ftr-475	1757	1	although	although	SCONJ
ftr-475	1757	2	the	the	DET
ftr-475	1757	3	service	service	NOUN
ftr-475	1757	4	is	be	AUX
ftr-475	1757	5	,	,	PUNCT
ftr-475	1757	6	of	of	ADP
ftr-475	1757	7	course	course	NOUN
ftr-475	1757	8	,	,	PUNCT
ftr-475	1757	9	free	free	ADJ
ftr-475	1757	10	to	to	PART
ftr-475	1757	11	adopt	adopt	VERB
ftr-475	1757	12	any	any	DET
ftr-475	1757	13	definition	definition	NOUN
ftr-475	1757	14	of	of	ADP
ftr-475	1757	15	a	a	DET
ftr-475	1757	16	prepayment	prepayment	NOUN
ftr-475	1757	17	assumption	assumption	NOUN
ftr-475	1757	18	that	that	SCONJ
ftr-475	1757	19	it	it	PRON
ftr-475	1757	20	wants	want	VERB
ftr-475	1757	21	under	under	ADP
ftr-475	1757	22	§	§	PROPN
ftr-475	1757	23	1272(a)(6	1272(a)(6	NUM
ftr-475	1757	24	)	)	PUNCT
ftr-475	1757	25	,	,	PUNCT
ftr-475	1757	26	until	until	SCONJ
ftr-475	1757	27	such	such	ADJ
ftr-475	1757	28	time	time	NOUN
ftr-475	1757	29	taxpayers	taxpayer	NOUN
ftr-475	1757	30	are	be	AUX
ftr-475	1757	31	expressly	expressly	ADV
ftr-475	1757	32	permitted	permit	VERB
ftr-475	1757	33	to	to	PART
ftr-475	1757	34	adopt	adopt	VERB
ftr-475	1757	35	an	an	DET
ftr-475	1757	36	accepted	accepted	ADJ
ftr-475	1757	37	industry	industry	NOUN
ftr-475	1757	38	prepayment	prepayment	NOUN
ftr-475	1757	39	assumption	assumption	NOUN
ftr-475	1757	40	.	.	PUNCT
ftr-475	1758	1	see	see	VERB
ftr-475	1758	2	h.r	h.r	PROPN
ftr-475	1758	3	.	.	PROPN
ftr-475	1758	4	rep	rep	PROPN
ftr-475	1758	5	.	.	PROPN
ftr-475	1759	1	no	no	PROPN
ftr-475	1759	2	.	.	NOUN
ftr-475	1759	3	841	841	NUM
ftr-475	1759	4	,	,	PUNCT
ftr-475	1759	5	supra	supra	NOUN
ftr-475	1759	6	note	note	NOUN
ftr-475	1759	7	31	31	NUM
ftr-475	1759	8	.	.	PUNCT
ftr-475	1760	1	at	at	ADP
ftr-475	1760	2	11	11	NUM
ftr-475	1760	3	-	-	SYM
ftr-475	1760	4	239	239	NUM
ftr-475	1760	5	,	,	PUNCT
ftr-475	1760	6	reprinted	reprint	VERB
ftr-475	1760	7	in	in	ADP
ftr-475	1760	8	1986	1986	NUM
ftr-475	1760	9	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-475	1760	10	.	.	PUNCT
ftr-475	1761	1	at	at	ADP
ftr-475	1761	2	4327	4327	NUM
ftr-475	1761	3	(	(	PUNCT
ftr-475	1761	4	"	"	PUNCT
ftr-475	1761	5	the	the	DET
ftr-475	1761	6	conferees	conferee	NOUN
ftr-475	1761	7	intend	intend	VERB
ftr-475	1761	8	that	that	SCONJ
ftr-475	1761	9	unless	unless	SCONJ
ftr-475	1761	10	otherwise	otherwise	ADV
ftr-475	1761	11	provided	provide	VERB
ftr-475	1761	12	by	by	ADP
ftr-475	1761	13	regulations	regulation	NOUN
ftr-475	1761	14	,	,	PUNCT
ftr-475	1761	15	the	the	DET
ftr-475	1761	16	use	use	NOUN
ftr-475	1761	17	of	of	ADP
ftr-475	1761	18	a	a	DET
ftr-475	1761	19	prepayment	prepayment	NOUN
ftr-475	1761	20	assumption	assumption	NOUN
ftr-475	1761	21	based	base	VERB
ftr-475	1761	22	on	on	ADP
ftr-475	1761	23	a	a	DET
ftr-475	1761	24	recognized	recognize	VERB
ftr-475	1761	25	industry	industry	NOUN
ftr-475	1761	26	standard	standard	NOUN
ftr-475	1761	27	would	would	AUX
ftr-475	1761	28	be	be	AUX
ftr-475	1761	29	permitted	permit	VERB
ftr-475	1761	30	.	.	PUNCT
ftr-475	1761	31	"	"	PUNCT
ftr-475	1761	32	)	)	PUNCT
ftr-475	1761	33	.	.	PUNCT
ftr-475	1762	1	in	in	ADP
ftr-475	1762	2	this	this	DET
ftr-475	1762	3	regard	regard	NOUN
ftr-475	1762	4	,	,	PUNCT
ftr-475	1762	5	under	under	ADP
ftr-475	1762	6	no	no	DET
ftr-475	1762	7	accepted	accepted	ADJ
ftr-475	1762	8	industry	industry	NOUN
ftr-475	1762	9	prepayment	prepayment	NOUN
ftr-475	1762	10	assumption	assumption	NOUN
ftr-475	1762	11	are	be	AUX
ftr-475	1762	12	defaults	default	NOUN
ftr-475	1762	13	taken	take	VERB
ftr-475	1762	14	into	into	ADP
ftr-475	1762	15	account	account	NOUN
ftr-475	1762	16	.	.	PUNCT
ftr-475	1763	1	on	on	ADP
ftr-475	1763	2	the	the	DET
ftr-475	1763	3	broader	broad	ADJ
ftr-475	1763	4	point	point	NOUN
ftr-475	1763	5	of	of	ADP
ftr-475	1763	6	whether	whether	SCONJ
ftr-475	1763	7	the	the	DET
ftr-475	1763	8	service	service	NOUN
ftr-475	1763	9	should	should	AUX
ftr-475	1763	10	adopt	adopt	VERB
ftr-475	1763	11	a	a	DET
ftr-475	1763	12	definition	definition	NOUN
ftr-475	1763	13	of	of	ADP
ftr-475	1763	14	a	a	DET
ftr-475	1763	15	prepayment	prepayment	NOUN
ftr-475	1763	16	assumption	assumption	NOUN
ftr-475	1763	17	under	under	ADP
ftr-475	1763	18	§	§	PROPN
ftr-475	1763	19	1272(a)(6	1272(a)(6	NUM
ftr-475	1763	20	)	)	PUNCT
ftr-475	1763	21	,	,	PUNCT
ftr-475	1763	22	it	it	PRON
ftr-475	1763	23	should	should	AUX
ftr-475	1763	24	be	be	AUX
ftr-475	1763	25	noted	note	VERB
ftr-475	1763	26	that	that	SCONJ
ftr-475	1763	27	doing	do	VERB
ftr-475	1763	28	so	so	ADV
ftr-475	1763	29	would	would	AUX
ftr-475	1763	30	have	have	VERB
ftr-475	1763	31	collateral	collateral	ADJ
ftr-475	1763	32	consequences	consequence	NOUN
ftr-475	1763	33	that	that	PRON
ftr-475	1763	34	far	far	ADV
ftr-475	1763	35	outstrip	outstrip	VERB
ftr-475	1763	36	the	the	DET
ftr-475	1763	37	discrete	discrete	ADJ
ftr-475	1763	38	issue	issue	NOUN
ftr-475	1763	39	of	of	ADP
ftr-475	1763	40	how	how	SCONJ
ftr-475	1763	41	a	a	DET
ftr-475	1763	42	significant	significant	ADJ
ftr-475	1763	43	value	value	NOUN
ftr-475	1763	44	residual	residual	ADJ
ftr-475	1763	45	interest	interest	NOUN
ftr-475	1763	46	is	be	AUX
ftr-475	1763	47	defined	define	VERB
ftr-475	1763	48	.	.	PUNCT
ftr-475	1764	1	for	for	ADP
ftr-475	1764	2	example	example	NOUN
ftr-475	1764	3	.	.	PUNCT
ftr-475	1765	1	remic	remic	ADJ
ftr-475	1765	2	regular	regular	ADJ
ftr-475	1765	3	interest	interest	NOUN
ftr-475	1765	4	holders	holder	NOUN
ftr-475	1765	5	(	(	PUNCT
ftr-475	1765	6	and	and	CCONJ
ftr-475	1765	7	holders	holder	NOUN
ftr-475	1765	8	of	of	ADP
ftr-475	1765	9	other	other	ADJ
ftr-475	1765	10	prepayable	prepayable	ADJ
ftr-475	1765	11	instruments	instrument	NOUN
ftr-475	1765	12	)	)	PUNCT
ftr-475	1765	13	would	would	AUX
ftr-475	1765	14	be	be	AUX
ftr-475	1765	15	able	able	ADJ
ftr-475	1765	16	to	to	PART
ftr-475	1765	17	accrue	accrue	VERB
ftr-475	1765	18	old	old	ADJ
ftr-475	1765	19	based	base	VERB
ftr-475	1765	20	on	on	ADP
ftr-475	1765	21	assumed	assume	VERB
ftr-475	1765	22	defaults	default	NOUN
ftr-475	1765	23	and	and	CCONJ
ftr-475	1765	24	delinquencies	delinquency	NOUN
ftr-475	1765	25	-	-	PUNCT
ftr-475	1765	26	a	a	DET
ftr-475	1765	27	rather	rather	ADV
ftr-475	1765	28	startling	startling	ADJ
ftr-475	1765	29	notion	notion	NOUN
ftr-475	1765	30	.	.	PUNCT
ftr-475	1766	1	cf	cf	NOUN
ftr-475	1766	2	.	.	PUNCT
ftr-475	1767	1	prop	prop	PROPN
ftr-475	1767	2	.	.	PUNCT
ftr-475	1768	1	regs	regs	PROPN
ftr-475	1768	2	.	.	PUNCT
ftr-475	1769	1	§	§	PROPN
ftr-475	1769	2	1.1275	1.1275	NUM
ftr-475	1769	3	-	-	SYM
ftr-475	1769	4	4(b	4(b	NUM
ftr-475	1769	5	)	)	PUNCT
ftr-475	1769	6	(	(	PUNCT
ftr-475	1769	7	stating	state	VERB
ftr-475	1769	8	that	that	SCONJ
ftr-475	1769	9	a	a	DET
ftr-475	1769	10	payment	payment	NOUN
ftr-475	1769	11	under	under	ADP
ftr-475	1769	12	a	a	DET
ftr-475	1769	13	debt	debt	NOUN
ftr-475	1769	14	instrument	instrument	NOUN
ftr-475	1769	15	is	be	AUX
ftr-475	1769	16	not	not	PART
ftr-475	1769	17	contingent	contingent	ADJ
ftr-475	1769	18	merely	merely	ADV
ftr-475	1769	19	because	because	SCONJ
ftr-475	1769	20	of	of	ADP
ftr-475	1769	21	the	the	DET
ftr-475	1769	22	risk	risk	NOUN
ftr-475	1769	23	of	of	ADP
ftr-475	1769	24	19941	19941	NUM
ftr-475	1769	25	florida	florida	PROPN
ftr-475	1769	26	tax	tax	PROPN
ftr-475	1769	27	review	review	NOUN
ftr-475	1769	28	once	once	SCONJ
ftr-475	1769	29	the	the	DET
ftr-475	1769	30	anticipated	anticipate	VERB
ftr-475	1769	31	weighted	weight	VERB
ftr-475	1769	32	average	average	ADJ
ftr-475	1769	33	lives	life	NOUN
ftr-475	1769	34	of	of	ADP
ftr-475	1769	35	the	the	DET
ftr-475	1769	36	regular	regular	ADJ
ftr-475	1769	37	and	and	CCONJ
ftr-475	1769	38	residual	residual	ADJ
ftr-475	1769	39	interests	interest	NOUN
ftr-475	1769	40	have	have	AUX
ftr-475	1769	41	been	be	AUX
ftr-475	1769	42	calculated	calculate	VERB
ftr-475	1769	43	,	,	PUNCT
ftr-475	1769	44	the	the	DET
ftr-475	1769	45	second	second	ADJ
ftr-475	1769	46	step	step	NOUN
ftr-475	1769	47	is	be	AUX
ftr-475	1769	48	to	to	PART
ftr-475	1769	49	compute	compute	VERB
ftr-475	1769	50	the	the	DET
ftr-475	1769	51	weighted	weighted	ADJ
ftr-475	1769	52	average	average	ADJ
ftr-475	1769	53	life	life	NOUN
ftr-475	1769	54	of	of	ADP
ftr-475	1769	55	the	the	DET
ftr-475	1769	56	remic	remic	NOUN
ftr-475	1769	57	.	.	PUNCT
ftr-475	1770	1	this	this	PRON
ftr-475	1770	2	is	be	AUX
ftr-475	1770	3	determined	determine	VERB
ftr-475	1770	4	by	by	ADP
ftr-475	1770	5	reference	reference	NOUN
ftr-475	1770	6	to	to	ADP
ftr-475	1770	7	all	all	DET
ftr-475	1770	8	payments	payment	NOUN
ftr-475	1770	9	taken	take	VERB
ftr-475	1770	10	into	into	ADP
ftr-475	1770	11	account	account	NOUN
ftr-475	1770	12	in	in	ADP
ftr-475	1770	13	computing	compute	VERB
ftr-475	1770	14	the	the	DET
ftr-475	1770	15	weighted	weighted	ADJ
ftr-475	1770	16	average	average	ADJ
ftr-475	1770	17	lives	life	NOUN
ftr-475	1770	18	of	of	ADP
ftr-475	1770	19	the	the	DET
ftr-475	1770	20	regular	regular	ADJ
ftr-475	1770	21	and	and	CCONJ
ftr-475	1770	22	residual	residual	ADJ
ftr-475	1770	23	interests	interest	NOUN
ftr-475	1770	24	,	,	PUNCT
ftr-475	1770	25	which	which	PRON
ftr-475	1770	26	are	be	AUX
ftr-475	1770	27	treated	treat	VERB
ftr-475	1770	28	as	as	ADP
ftr-475	1770	29	principal	principal	ADJ
ftr-475	1770	30	payments	payment	NOUN
ftr-475	1770	31	on	on	ADP
ftr-475	1770	32	a	a	DET
ftr-475	1770	33	single	single	ADJ
ftr-475	1770	34	regular	regular	ADJ
ftr-475	1770	35	interest	interest	NOUN
ftr-475	1770	36	.	.	PUNCT
ftr-475	1771	1	the	the	DET
ftr-475	1771	2	final	final	ADJ
ftr-475	1771	3	step	step	NOUN
ftr-475	1771	4	in	in	ADP
ftr-475	1771	5	applying	apply	VERB
ftr-475	1771	6	the	the	DET
ftr-475	1771	7	20	20	NUM
ftr-475	1771	8	%	%	NOUN
ftr-475	1771	9	test	test	NOUN
ftr-475	1771	10	is	be	AUX
ftr-475	1771	11	to	to	PART
ftr-475	1771	12	compare	compare	VERB
ftr-475	1771	13	the	the	DET
ftr-475	1771	14	weighted	weighted	ADJ
ftr-475	1771	15	average	average	ADJ
ftr-475	1771	16	life	life	NOUN
ftr-475	1771	17	of	of	ADP
ftr-475	1771	18	the	the	DET
ftr-475	1771	19	residual	residual	ADJ
ftr-475	1771	20	interest	interest	NOUN
ftr-475	1771	21	,	,	PUNCT
ftr-475	1771	22	as	as	SCONJ
ftr-475	1771	23	computed	compute	VERB
ftr-475	1771	24	above	above	ADV
ftr-475	1771	25	,	,	PUNCT
ftr-475	1771	26	to	to	ADP
ftr-475	1771	27	the	the	DET
ftr-475	1771	28	weighted	weighted	ADJ
ftr-475	1771	29	average	average	ADJ
ftr-475	1771	30	life	life	NOUN
ftr-475	1771	31	of	of	ADP
ftr-475	1771	32	the	the	DET
ftr-475	1771	33	remic	remic	NOUN
ftr-475	1771	34	.	.	PUNCT
ftr-475	1772	1	the	the	DET
ftr-475	1772	2	anticipated	anticipate	VERB
ftr-475	1772	3	weighted	weight	VERB
ftr-475	1772	4	average	average	ADJ
ftr-475	1772	5	life	life	NOUN
ftr-475	1772	6	of	of	ADP
ftr-475	1772	7	the	the	DET
ftr-475	1772	8	residual	residual	ADJ
ftr-475	1772	9	must	must	AUX
ftr-475	1772	10	equal	equal	VERB
ftr-475	1772	11	at	at	ADV
ftr-475	1772	12	least	least	ADV
ftr-475	1772	13	20	20	NUM
ftr-475	1772	14	%	%	NOUN
ftr-475	1772	15	of	of	ADP
ftr-475	1772	16	the	the	DET
ftr-475	1772	17	anticipated	anticipate	VERB
ftr-475	1772	18	weighted	weight	VERB
ftr-475	1772	19	average	average	ADJ
ftr-475	1772	20	life	life	NOUN
ftr-475	1772	21	of	of	ADP
ftr-475	1772	22	the	the	DET
ftr-475	1772	23	remic	remic	NOUN
ftr-475	1772	24	.	.	PUNCT
ftr-475	1773	1	although	although	SCONJ
ftr-475	1773	2	the	the	DET
ftr-475	1773	3	significant	significant	ADJ
ftr-475	1773	4	value	value	NOUN
ftr-475	1773	5	requirement	requirement	NOUN
ftr-475	1773	6	was	be	AUX
ftr-475	1773	7	not	not	PART
ftr-475	1773	8	wholly	wholly	ADV
ftr-475	1773	9	unanticipated,232	unanticipated,232	VERB
ftr-475	1773	10	the	the	DET
ftr-475	1773	11	service	service	NOUN
ftr-475	1773	12	decided	decide	VERB
ftr-475	1773	13	that	that	SCONJ
ftr-475	1773	14	it	it	PRON
ftr-475	1773	15	should	should	AUX
ftr-475	1773	16	apply	apply	VERB
ftr-475	1773	17	only	only	ADV
ftr-475	1773	18	on	on	ADP
ftr-475	1773	19	a	a	DET
ftr-475	1773	20	prospective	prospective	ADJ
ftr-475	1773	21	basis	basis	NOUN
ftr-475	1773	22	.	.	PUNCT
ftr-475	1774	1	thus	thus	ADV
ftr-475	1774	2	,	,	PUNCT
ftr-475	1774	3	only	only	ADV
ftr-475	1774	4	residual	residual	ADJ
ftr-475	1774	5	interests	interest	NOUN
ftr-475	1774	6	acquired	acquire	VERB
ftr-475	1774	7	by	by	ADP
ftr-475	1774	8	a	a	DET
ftr-475	1774	9	thrift	thrift	NOUN
ftr-475	1774	10	on	on	ADP
ftr-475	1774	11	or	or	CCONJ
ftr-475	1774	12	after	after	ADP
ftr-475	1774	13	september	september	PROPN
ftr-475	1774	14	27	27	NUM
ftr-475	1774	15	,	,	PUNCT
ftr-475	1774	16	1991	1991	NUM
ftr-475	1774	17	(	(	PUNCT
ftr-475	1774	18	the	the	DET
ftr-475	1774	19	date	date	NOUN
ftr-475	1774	20	the	the	DET
ftr-475	1774	21	proposed	propose	VERB
ftr-475	1774	22	regulations	regulation	NOUN
ftr-475	1774	23	were	be	AUX
ftr-475	1774	24	released	release	VERB
ftr-475	1774	25	)	)	PUNCT
ftr-475	1774	26	are	be	AUX
ftr-475	1774	27	subject	subject	ADJ
ftr-475	1774	28	to	to	ADP
ftr-475	1774	29	the	the	DET
ftr-475	1774	30	significant	significant	ADJ
ftr-475	1774	31	value	value	NOUN
ftr-475	1774	32	rule	rule	NOUN
ftr-475	1774	33	;	;	PUNCT
ftr-475	1774	34	residual	residual	ADJ
ftr-475	1774	35	interests	interest	NOUN
ftr-475	1774	36	acquired	acquire	VERB
ftr-475	1774	37	before	before	ADP
ftr-475	1774	38	that	that	DET
ftr-475	1774	39	date	date	NOUN
ftr-475	1774	40	qualify	qualify	VERB
ftr-475	1774	41	for	for	ADP
ftr-475	1774	42	the	the	DET
ftr-475	1774	43	thrift	thrift	NOUN
ftr-475	1774	44	exception	exception	NOUN
ftr-475	1774	45	regardless	regardless	ADV
ftr-475	1774	46	of	of	ADP
ftr-475	1774	47	whether	whether	SCONJ
ftr-475	1774	48	they	they	PRON
ftr-475	1774	49	have	have	AUX
ftr-475	1774	50	significant	significant	ADJ
ftr-475	1774	51	value.2	value.2	ADJ
ftr-475	1774	52	33	33	NUM
ftr-475	1774	53	4	4	NUM
ftr-475	1774	54	.	.	PUNCT
ftr-475	1775	1	special	special	ADJ
ftr-475	1775	2	rules	rule	NOUN
ftr-475	1775	3	for	for	ADP
ftr-475	1775	4	reits	reit	NOUN
ftr-475	1775	5	and	and	CCONJ
ftr-475	1775	6	rics.-reits	rics.-reit	NOUN
ftr-475	1775	7	and	and	CCONJ
ftr-475	1775	8	rics	ric	NOUN
ftr-475	1775	9	are	be	AUX
ftr-475	1775	10	corporations	corporation	NOUN
ftr-475	1775	11	that	that	PRON
ftr-475	1775	12	are	be	AUX
ftr-475	1775	13	subject	subject	ADJ
ftr-475	1775	14	to	to	ADP
ftr-475	1775	15	corporate	corporate	ADJ
ftr-475	1775	16	tax	tax	NOUN
ftr-475	1775	17	on	on	ADP
ftr-475	1775	18	their	their	PRON
ftr-475	1775	19	income	income	NOUN
ftr-475	1775	20	,	,	PUNCT
ftr-475	1775	21	but	but	CCONJ
ftr-475	1775	22	such	such	ADJ
ftr-475	1775	23	entities	entity	NOUN
ftr-475	1775	24	are	be	AUX
ftr-475	1775	25	able	able	ADJ
ftr-475	1775	26	to	to	PART
ftr-475	1775	27	achieve	achieve	VERB
ftr-475	1775	28	pass	pass	VERB
ftr-475	1775	29	-	-	PUNCT
ftr-475	1775	30	through	through	ADP
ftr-475	1775	31	treatment	treatment	NOUN
ftr-475	1775	32	by	by	ADP
ftr-475	1775	33	virtue	virtue	NOUN
ftr-475	1775	34	of	of	ADP
ftr-475	1775	35	being	be	AUX
ftr-475	1775	36	allowed	allow	VERB
ftr-475	1775	37	a	a	DET
ftr-475	1775	38	dividends	dividend	NOUN
ftr-475	1775	39	-	-	PUNCT
ftr-475	1775	40	paid	pay	VERB
ftr-475	1775	41	deduction.2	deduction.2	PROPN
ftr-475	1775	42	34	34	NUM
ftr-475	1775	43	consistent	consistent	ADJ
ftr-475	1775	44	with	with	ADP
ftr-475	1775	45	the	the	DET
ftr-475	1775	46	intent	intent	NOUN
ftr-475	1775	47	that	that	SCONJ
ftr-475	1775	48	these	these	DET
ftr-475	1775	49	entities	entity	NOUN
ftr-475	1775	50	function	function	VERB
ftr-475	1775	51	as	as	ADP
ftr-475	1775	52	conduits	conduit	NOUN
ftr-475	1775	53	,	,	PUNCT
ftr-475	1775	54	however	however	ADV
ftr-475	1775	55	,	,	PUNCT
ftr-475	1775	56	congress	congress	PROPN
ftr-475	1775	57	has	have	AUX
ftr-475	1775	58	imposed	impose	VERB
ftr-475	1775	59	minimum	minimum	ADJ
ftr-475	1775	60	distribution	distribution	NOUN
ftr-475	1775	61	requirements	requirement	NOUN
ftr-475	1775	62	on	on	ADP
ftr-475	1775	63	them	they	PRON
ftr-475	1775	64	,	,	PUNCT
ftr-475	1775	65	forcing	force	VERB
ftr-475	1775	66	them	they	PRON
ftr-475	1775	67	to	to	PART
ftr-475	1775	68	disgorge	disgorge	VERB
ftr-475	1775	69	virtually	virtually	ADV
ftr-475	1775	70	all	all	PRON
ftr-475	1775	71	of	of	ADP
ftr-475	1775	72	their	their	PRON
ftr-475	1775	73	income	income	NOUN
ftr-475	1775	74	to	to	ADP
ftr-475	1775	75	their	their	PRON
ftr-475	1775	76	shareholders	shareholder	NOUN
ftr-475	1775	77	each	each	DET
ftr-475	1775	78	year.235	year.235	NOUN
ftr-475	1775	79	yet	yet	ADV
ftr-475	1775	80	,	,	PUNCT
ftr-475	1775	81	a	a	DET
ftr-475	1775	82	ric	ric	NOUN
ftr-475	1775	83	or	or	CCONJ
ftr-475	1775	84	a	a	DET
ftr-475	1775	85	reit	reit	NOUN
ftr-475	1775	86	can	can	AUX
ftr-475	1775	87	retain	retain	VERB
ftr-475	1775	88	some	some	DET
ftr-475	1775	89	income	income	NOUN
ftr-475	1775	90	and	and	CCONJ
ftr-475	1775	91	,	,	PUNCT
ftr-475	1775	92	to	to	ADP
ftr-475	1775	93	the	the	DET
ftr-475	1775	94	extent	extent	NOUN
ftr-475	1775	95	that	that	SCONJ
ftr-475	1775	96	it	it	PRON
ftr-475	1775	97	does	do	VERB
ftr-475	1775	98	so	so	ADV
ftr-475	1775	99	,	,	PUNCT
ftr-475	1775	100	it	it	PRON
ftr-475	1775	101	will	will	AUX
ftr-475	1775	102	be	be	AUX
ftr-475	1775	103	subject	subject	ADJ
ftr-475	1775	104	to	to	ADP
ftr-475	1775	105	tax	tax	NOUN
ftr-475	1775	106	at	at	ADP
ftr-475	1775	107	the	the	DET
ftr-475	1775	108	normal	normal	ADJ
ftr-475	1775	109	corporate	corporate	ADJ
ftr-475	1775	110	tax	tax	NOUN
ftr-475	1775	111	rates	rate	NOUN
ftr-475	1775	112	.	.	PUNCT
ftr-475	1776	1	6	6	NUM
ftr-475	1776	2	given	give	VERB
ftr-475	1776	3	this	this	DET
ftr-475	1776	4	rudimentary	rudimentary	ADJ
ftr-475	1776	5	background	background	NOUN
ftr-475	1776	6	,	,	PUNCT
ftr-475	1776	7	how	how	SCONJ
ftr-475	1776	8	should	should	AUX
ftr-475	1776	9	a	a	DET
ftr-475	1776	10	ric	ric	NOUN
ftr-475	1776	11	or	or	CCONJ
ftr-475	1776	12	reit	reit	NOUN
ftr-475	1776	13	be	be	AUX
ftr-475	1776	14	taxed	tax	VERB
ftr-475	1776	15	with	with	ADP
ftr-475	1776	16	respect	respect	NOUN
ftr-475	1776	17	to	to	ADP
ftr-475	1776	18	excess	excess	ADJ
ftr-475	1776	19	inclusions	inclusion	NOUN
ftr-475	1776	20	?	?	PUNCT
ftr-475	1777	1	it	it	PRON
ftr-475	1777	2	could	could	AUX
ftr-475	1777	3	be	be	AUX
ftr-475	1777	4	argued	argue	VERB
ftr-475	1777	5	that	that	SCONJ
ftr-475	1777	6	the	the	DET
ftr-475	1777	7	minimum	minimum	ADJ
ftr-475	1777	8	taxable	taxable	ADJ
ftr-475	1777	9	income	income	NOUN
ftr-475	1777	10	of	of	ADP
ftr-475	1777	11	a	a	DET
ftr-475	1777	12	ric	ric	NOUN
ftr-475	1777	13	or	or	CCONJ
ftr-475	1777	14	reit	reit	NOUN
ftr-475	1777	15	can	can	AUX
ftr-475	1777	16	not	not	PART
ftr-475	1777	17	be	be	AUX
ftr-475	1777	18	less	less	ADJ
ftr-475	1777	19	than	than	ADP
ftr-475	1777	20	the	the	DET
ftr-475	1777	21	excess	excess	ADJ
ftr-475	1777	22	inclusion	inclusion	NOUN
ftr-475	1777	23	income	income	NOUN
ftr-475	1777	24	that	that	PRON
ftr-475	1777	25	it	it	PRON
ftr-475	1777	26	accrues	accrue	VERB
ftr-475	1777	27	,	,	PUNCT
ftr-475	1777	28	i.e.	i.e.	X
ftr-475	1777	29	,	,	PUNCT
ftr-475	1777	30	it	it	PRON
ftr-475	1777	31	is	be	AUX
ftr-475	1777	32	effectively	effectively	ADV
ftr-475	1777	33	denied	deny	VERB
ftr-475	1777	34	a	a	DET
ftr-475	1777	35	dividends	dividend	NOUN
ftr-475	1777	36	paid	pay	VERB
ftr-475	1777	37	deduction	deduction	NOUN
ftr-475	1777	38	for	for	ADP
ftr-475	1777	39	excess	excess	ADJ
ftr-475	1777	40	inclusions	inclusion	NOUN
ftr-475	1777	41	.	.	PUNCT
ftr-475	1778	1	that	that	DET
ftr-475	1778	2	insolvency	insolvency	NOUN
ftr-475	1778	3	or	or	CCONJ
ftr-475	1778	4	default	default	NOUN
ftr-475	1778	5	)	)	PUNCT
ftr-475	1778	6	.	.	PUNCT
ftr-475	1779	1	on	on	ADP
ftr-475	1779	2	the	the	DET
ftr-475	1779	3	tax	tax	NOUN
ftr-475	1779	4	policy	policy	NOUN
ftr-475	1779	5	implications	implication	NOUN
ftr-475	1779	6	of	of	ADP
ftr-475	1779	7	the	the	DET
ftr-475	1779	8	failure	failure	NOUN
ftr-475	1779	9	of	of	ADP
ftr-475	1779	10	current	current	ADJ
ftr-475	1779	11	law	law	NOUN
ftr-475	1779	12	to	to	PART
ftr-475	1779	13	take	take	VERB
ftr-475	1779	14	into	into	ADP
ftr-475	1779	15	account	account	NOUN
ftr-475	1779	16	default	default	NOUN
ftr-475	1779	17	risk	risk	NOUN
ftr-475	1779	18	,	,	PUNCT
ftr-475	1779	19	particularly	particularly	ADV
ftr-475	1779	20	in	in	ADP
ftr-475	1779	21	the	the	DET
ftr-475	1779	22	case	case	NOUN
ftr-475	1779	23	of	of	ADP
ftr-475	1779	24	the	the	DET
ftr-475	1779	25	issuer	issuer	NOUN
ftr-475	1779	26	of	of	ADP
ftr-475	1779	27	a	a	DET
ftr-475	1779	28	debt	debt	NOUN
ftr-475	1779	29	instrument	instrument	NOUN
ftr-475	1779	30	,	,	PUNCT
ftr-475	1779	31	see	see	VERB
ftr-475	1779	32	the	the	DET
ftr-475	1779	33	provocative	provocative	ADJ
ftr-475	1779	34	discussion	discussion	NOUN
ftr-475	1779	35	in	in	ADP
ftr-475	1779	36	robert	robert	PROPN
ftr-475	1779	37	scarborough	scarborough	PROPN
ftr-475	1779	38	,	,	PUNCT
ftr-475	1779	39	risk	risk	NOUN
ftr-475	1779	40	diversification	diversification	NOUN
ftr-475	1779	41	and	and	CCONJ
ftr-475	1779	42	the	the	DET
ftr-475	1779	43	design	design	NOUN
ftr-475	1779	44	of	of	ADP
ftr-475	1779	45	loss	loss	NOUN
ftr-475	1779	46	limitations	limitation	NOUN
ftr-475	1779	47	under	under	ADP
ftr-475	1779	48	a	a	DET
ftr-475	1779	49	realization	realization	NOUN
ftr-475	1779	50	-	-	PUNCT
ftr-475	1779	51	based	base	VERB
ftr-475	1779	52	income	income	NOUN
ftr-475	1779	53	tax	tax	NOUN
ftr-475	1779	54	,	,	PUNCT
ftr-475	1779	55	48	48	NUM
ftr-475	1779	56	tax	tax	NOUN
ftr-475	1779	57	l.	l.	PROPN
ftr-475	1779	58	rev	rev	PROPN
ftr-475	1779	59	.	.	PROPN
ftr-475	1779	60	677	677	NUM
ftr-475	1779	61	,	,	PUNCT
ftr-475	1779	62	686	686	NUM
ftr-475	1779	63	-	-	SYM
ftr-475	1779	64	90	90	NUM
ftr-475	1779	65	(	(	PUNCT
ftr-475	1779	66	1994	1994	NUM
ftr-475	1779	67	)	)	PUNCT
ftr-475	1779	68	.	.	PUNCT
ftr-475	1780	1	232	232	X
ftr-475	1780	2	.	.	PUNCT
ftr-475	1781	1	see	see	VERB
ftr-475	1781	2	supra	supra	PROPN
ftr-475	1781	3	note	note	PROPN
ftr-475	1781	4	224	224	NUM
ftr-475	1781	5	.	.	PUNCT
ftr-475	1782	1	233	233	NUM
ftr-475	1782	2	.	.	PUNCT
ftr-475	1782	3	regs	regs	PROPN
ftr-475	1782	4	.	.	PUNCT
ftr-475	1783	1	§	§	PROPN
ftr-475	1783	2	1.860a	1.860a	PROPN
ftr-475	1783	3	-	-	SYM
ftr-475	1783	4	l(b)(2)(iii	l(b)(2)(iii	NOUN
ftr-475	1783	5	)	)	PUNCT
ftr-475	1783	6	.	.	PUNCT
ftr-475	1784	1	further	far	ADV
ftr-475	1784	2	,	,	PUNCT
ftr-475	1784	3	a	a	DET
ftr-475	1784	4	special	special	ADJ
ftr-475	1784	5	transition	transition	NOUN
ftr-475	1784	6	rule	rule	NOUN
ftr-475	1784	7	exempts	exempt	VERB
ftr-475	1784	8	residual	residual	ADJ
ftr-475	1784	9	interests	interest	NOUN
ftr-475	1784	10	acquired	acquire	VERB
ftr-475	1784	11	by	by	ADP
ftr-475	1784	12	a	a	DET
ftr-475	1784	13	thrift	thrift	NOUN
ftr-475	1784	14	as	as	ADP
ftr-475	1784	15	a	a	DET
ftr-475	1784	16	sponsor	sponsor	NOUN
ftr-475	1784	17	at	at	ADP
ftr-475	1784	18	the	the	DET
ftr-475	1784	19	formation	formation	NOUN
ftr-475	1784	20	of	of	ADP
ftr-475	1784	21	a	a	DET
ftr-475	1784	22	remic	remic	NOUN
ftr-475	1784	23	if	if	SCONJ
ftr-475	1784	24	more	more	ADJ
ftr-475	1784	25	than	than	ADP
ftr-475	1784	26	50	50	NUM
ftr-475	1784	27	%	%	NOUN
ftr-475	1784	28	of	of	ADP
ftr-475	1784	29	the	the	DET
ftr-475	1784	30	interests	interest	NOUN
ftr-475	1784	31	in	in	ADP
ftr-475	1784	32	the	the	DET
ftr-475	1784	33	remic	remic	NOUN
ftr-475	1784	34	(	(	PUNCT
ftr-475	1784	35	determined	determine	VERB
ftr-475	1784	36	by	by	ADP
ftr-475	1784	37	reference	reference	NOUN
ftr-475	1784	38	to	to	PART
ftr-475	1784	39	issue	issue	VERB
ftr-475	1784	40	price	price	NOUN
ftr-475	1784	41	)	)	PUNCT
ftr-475	1784	42	were	be	AUX
ftr-475	1784	43	sold	sell	VERB
ftr-475	1784	44	to	to	ADP
ftr-475	1784	45	unrelated	unrelated	ADJ
ftr-475	1784	46	investors	investor	NOUN
ftr-475	1784	47	before	before	ADP
ftr-475	1784	48	november	november	PROPN
ftr-475	1784	49	21	21	NUM
ftr-475	1784	50	,	,	PUNCT
ftr-475	1784	51	1991	1991	NUM
ftr-475	1784	52	.	.	PUNCT
ftr-475	1785	1	this	this	DET
ftr-475	1785	2	exception	exception	NOUN
ftr-475	1785	3	,	,	PUNCT
ftr-475	1785	4	however	however	ADV
ftr-475	1785	5	,	,	PUNCT
ftr-475	1785	6	applies	apply	VERB
ftr-475	1785	7	only	only	ADV
ftr-475	1785	8	for	for	ADP
ftr-475	1785	9	so	so	ADV
ftr-475	1785	10	long	long	ADV
ftr-475	1785	11	as	as	SCONJ
ftr-475	1785	12	the	the	DET
ftr-475	1785	13	thrift	thrift	NOUN
ftr-475	1785	14	-	-	PUNCT
ftr-475	1785	15	sponsor	sponsor	NOUN
ftr-475	1785	16	owns	own	VERB
ftr-475	1785	17	the	the	DET
ftr-475	1785	18	residual	residual	ADJ
ftr-475	1785	19	interest	interest	NOUN
ftr-475	1785	20	.	.	PUNCT
ftr-475	1786	1	234	234	X
ftr-475	1786	2	.	.	PUNCT
ftr-475	1786	3	see	see	VERB
ftr-475	1786	4	generally	generally	ADV
ftr-475	1786	5	subchapter	subchapter	NOUN
ftr-475	1786	6	m	m	NOUN
ftr-475	1786	7	of	of	ADP
ftr-475	1786	8	subtitle	subtitle	NOUN
ftr-475	1786	9	a.	a.	NOUN
ftr-475	1786	10	235	235	NUM
ftr-475	1786	11	.	.	PUNCT
ftr-475	1787	1	i	i	PRON
ftr-475	1787	2	d.	d.	PROPN
ftr-475	1787	3	236	236	NUM
ftr-475	1787	4	.	.	PUNCT
ftr-475	1788	1	i	i	PRON
ftr-475	1788	2	d.	d.	PROPN
ftr-475	1789	1	[	[	X
ftr-475	1789	2	vol	vol	NOUN
ftr-475	1789	3	.	.	NOUN
ftr-475	1789	4	2:4	2:4	NUM
ftr-475	1789	5	tax	tax	NOUN
ftr-475	1789	6	aspects	aspect	NOUN
ftr-475	1789	7	of	of	ADP
ftr-475	1789	8	remic	remic	ADJ
ftr-475	1789	9	residual	residual	ADJ
ftr-475	1789	10	interests	interest	NOUN
ftr-475	1789	11	result	result	VERB
ftr-475	1789	12	makes	make	VERB
ftr-475	1789	13	little	little	ADJ
ftr-475	1789	14	sense	sense	NOUN
ftr-475	1789	15	;	;	PUNCT
ftr-475	1789	16	there	there	PRON
ftr-475	1789	17	is	be	VERB
ftr-475	1789	18	no	no	DET
ftr-475	1789	19	policy	policy	NOUN
ftr-475	1789	20	reason	reason	NOUN
ftr-475	1789	21	why	why	SCONJ
ftr-475	1789	22	the	the	DET
ftr-475	1789	23	conduit	conduit	NOUN
ftr-475	1789	24	function	function	NOUN
ftr-475	1789	25	of	of	ADP
ftr-475	1789	26	the	the	DET
ftr-475	1789	27	ric	ric	PROPN
ftr-475	1789	28	or	or	CCONJ
ftr-475	1789	29	reit	reit	NOUN
ftr-475	1789	30	should	should	AUX
ftr-475	1789	31	be	be	AUX
ftr-475	1789	32	curtailed	curtail	VERB
ftr-475	1789	33	on	on	ADP
ftr-475	1789	34	account	account	NOUN
ftr-475	1789	35	of	of	ADP
ftr-475	1789	36	excess	excess	ADJ
ftr-475	1789	37	inclusions	inclusion	NOUN
ftr-475	1789	38	.	.	PUNCT
ftr-475	1790	1	rics	ric	NOUN
ftr-475	1790	2	and	and	CCONJ
ftr-475	1790	3	reits	reit	NOUN
ftr-475	1790	4	should	should	AUX
ftr-475	1790	5	be	be	AUX
ftr-475	1790	6	able	able	ADJ
ftr-475	1790	7	to	to	PART
ftr-475	1790	8	pass	pass	VERB
ftr-475	1790	9	through	through	ADP
ftr-475	1790	10	such	such	ADJ
ftr-475	1790	11	amounts	amount	NOUN
ftr-475	1790	12	to	to	ADP
ftr-475	1790	13	their	their	PRON
ftr-475	1790	14	shareholders	shareholder	NOUN
ftr-475	1790	15	,	,	PUNCT
ftr-475	1790	16	provided	provide	VERB
ftr-475	1790	17	that	that	SCONJ
ftr-475	1790	18	the	the	DET
ftr-475	1790	19	character	character	NOUN
ftr-475	1790	20	of	of	ADP
ftr-475	1790	21	excess	excess	ADJ
ftr-475	1790	22	inclusion	inclusion	NOUN
ftr-475	1790	23	amounts	amount	NOUN
ftr-475	1790	24	is	be	AUX
ftr-475	1790	25	preserved	preserve	VERB
ftr-475	1790	26	.	.	PUNCT
ftr-475	1791	1	this	this	PRON
ftr-475	1791	2	is	be	AUX
ftr-475	1791	3	,	,	PUNCT
ftr-475	1791	4	in	in	ADP
ftr-475	1791	5	fact	fact	NOUN
ftr-475	1791	6	,	,	PUNCT
ftr-475	1791	7	the	the	DET
ftr-475	1791	8	general	general	ADJ
ftr-475	1791	9	approach	approach	NOUN
ftr-475	1791	10	outlined	outline	VERB
ftr-475	1791	11	in	in	ADP
ftr-475	1791	12	section	section	NOUN
ftr-475	1791	13	860e(d	860e(d	NUM
ftr-475	1791	14	)	)	PUNCT
ftr-475	1791	15	,	,	PUNCT
ftr-475	1791	16	which	which	PRON
ftr-475	1791	17	provides	provide	VERB
ftr-475	1791	18	:	:	PUNCT
ftr-475	1791	19	(	(	PUNCT
ftr-475	1791	20	d	d	X
ftr-475	1791	21	)	)	PUNCT
ftr-475	1791	22	treatment	treatment	NOUN
ftr-475	1791	23	of	of	ADP
ftr-475	1791	24	residual	residual	ADJ
ftr-475	1791	25	interests	interest	NOUN
ftr-475	1791	26	held	hold	VERB
ftr-475	1791	27	by	by	ADP
ftr-475	1791	28	real	real	ADJ
ftr-475	1791	29	estate	estate	NOUN
ftr-475	1791	30	investment	investment	NOUN
ftr-475	1791	31	trusts.-if	trusts.-if	NOUN
ftr-475	1791	32	a	a	DET
ftr-475	1791	33	residual	residual	ADJ
ftr-475	1791	34	interest	interest	NOUN
ftr-475	1791	35	in	in	ADP
ftr-475	1791	36	a	a	DET
ftr-475	1791	37	remic	remic	NOUN
ftr-475	1791	38	is	be	AUX
ftr-475	1791	39	held	hold	VERB
ftr-475	1791	40	by	by	ADP
ftr-475	1791	41	a	a	DET
ftr-475	1791	42	real	real	ADJ
ftr-475	1791	43	estate	estate	NOUN
ftr-475	1791	44	investment	investment	NOUN
ftr-475	1791	45	trust	trust	NOUN
ftr-475	1791	46	,	,	PUNCT
ftr-475	1791	47	under	under	ADP
ftr-475	1791	48	regulations	regulation	NOUN
ftr-475	1791	49	prescribed	prescribe	VERB
ftr-475	1791	50	by	by	ADP
ftr-475	1791	51	the	the	DET
ftr-475	1791	52	secretary(1	secretary(1	PROPN
ftr-475	1791	53	)	)	PUNCT
ftr-475	1791	54	any	any	DET
ftr-475	1791	55	excess	excess	ADJ
ftr-475	1791	56	of(a	of(a	NUM
ftr-475	1791	57	)	)	PUNCT
ftr-475	1791	58	the	the	DET
ftr-475	1791	59	aggregate	aggregate	ADJ
ftr-475	1791	60	excess	excess	ADJ
ftr-475	1791	61	inclusions	inclusion	NOUN
ftr-475	1791	62	determined	determine	VERB
ftr-475	1791	63	with	with	ADP
ftr-475	1791	64	respect	respect	NOUN
ftr-475	1791	65	to	to	ADP
ftr-475	1791	66	such	such	ADJ
ftr-475	1791	67	interests	interest	NOUN
ftr-475	1791	68	,	,	PUNCT
ftr-475	1791	69	over	over	ADP
ftr-475	1791	70	(	(	PUNCT
ftr-475	1791	71	b	b	NOUN
ftr-475	1791	72	)	)	PUNCT
ftr-475	1791	73	the	the	DET
ftr-475	1791	74	real	real	ADJ
ftr-475	1791	75	estate	estate	NOUN
ftr-475	1791	76	investment	investment	NOUN
ftr-475	1791	77	trust	trust	NOUN
ftr-475	1791	78	taxable	taxable	ADJ
ftr-475	1791	79	income	income	NOUN
ftr-475	1791	80	(	(	PUNCT
ftr-475	1791	81	within	within	ADP
ftr-475	1791	82	the	the	DET
ftr-475	1791	83	meaning	meaning	NOUN
ftr-475	1791	84	of	of	ADP
ftr-475	1791	85	section	section	NOUN
ftr-475	1791	86	857(b)(2	857(b)(2	NOUN
ftr-475	1791	87	)	)	PUNCT
ftr-475	1791	88	,	,	PUNCT
ftr-475	1791	89	excluding	exclude	VERB
ftr-475	1791	90	any	any	DET
ftr-475	1791	91	net	net	ADJ
ftr-475	1791	92	capital	capital	NOUN
ftr-475	1791	93	gain	gain	NOUN
ftr-475	1791	94	)	)	PUNCT
ftr-475	1791	95	,	,	PUNCT
ftr-475	1791	96	shall	shall	AUX
ftr-475	1791	97	be	be	AUX
ftr-475	1791	98	allocated	allocate	VERB
ftr-475	1791	99	among	among	ADP
ftr-475	1791	100	the	the	DET
ftr-475	1791	101	shareholders	shareholder	NOUN
ftr-475	1791	102	of	of	ADP
ftr-475	1791	103	such	such	ADJ
ftr-475	1791	104	trust	trust	NOUN
ftr-475	1791	105	in	in	ADP
ftr-475	1791	106	proportion	proportion	NOUN
ftr-475	1791	107	to	to	ADP
ftr-475	1791	108	the	the	DET
ftr-475	1791	109	dividends	dividend	NOUN
ftr-475	1791	110	received	receive	VERB
ftr-475	1791	111	by	by	ADP
ftr-475	1791	112	such	such	ADJ
ftr-475	1791	113	shareholders	shareholder	NOUN
ftr-475	1791	114	from	from	ADP
ftr-475	1791	115	trust	trust	NOUN
ftr-475	1791	116	,	,	PUNCT
ftr-475	1791	117	and	and	CCONJ
ftr-475	1791	118	(	(	PUNCT
ftr-475	1791	119	2	2	X
ftr-475	1791	120	)	)	PUNCT
ftr-475	1791	121	any	any	DET
ftr-475	1791	122	amount	amount	NOUN
ftr-475	1791	123	allocated	allocate	VERB
ftr-475	1791	124	to	to	ADP
ftr-475	1791	125	a	a	DET
ftr-475	1791	126	shareholder	shareholder	NOUN
ftr-475	1791	127	under	under	ADP
ftr-475	1791	128	paragraph	paragraph	NOUN
ftr-475	1791	129	(	(	PUNCT
ftr-475	1791	130	a	a	X
ftr-475	1791	131	)	)	PUNCT
ftr-475	1791	132	shall	shall	AUX
ftr-475	1791	133	be	be	AUX
ftr-475	1791	134	treated	treat	VERB
ftr-475	1791	135	as	as	ADP
ftr-475	1791	136	an	an	DET
ftr-475	1791	137	excess	excess	ADJ
ftr-475	1791	138	inclusion	inclusion	NOUN
ftr-475	1791	139	with	with	ADP
ftr-475	1791	140	respect	respect	NOUN
ftr-475	1791	141	to	to	ADP
ftr-475	1791	142	a	a	DET
ftr-475	1791	143	residual	residual	ADJ
ftr-475	1791	144	interest	interest	NOUN
ftr-475	1791	145	held	hold	VERB
ftr-475	1791	146	by	by	ADP
ftr-475	1791	147	such	such	ADJ
ftr-475	1791	148	shareholder	shareholder	NOUN
ftr-475	1791	149	.	.	PUNCT
ftr-475	1792	1	rules	rule	NOUN
ftr-475	1792	2	similar	similar	ADJ
ftr-475	1792	3	to	to	ADP
ftr-475	1792	4	the	the	DET
ftr-475	1792	5	rules	rule	NOUN
ftr-475	1792	6	of	of	ADP
ftr-475	1792	7	the	the	DET
ftr-475	1792	8	preceding	precede	VERB
ftr-475	1792	9	sentence	sentence	NOUN
ftr-475	1792	10	shall	shall	AUX
ftr-475	1792	11	apply	apply	VERB
ftr-475	1792	12	also	also	ADV
ftr-475	1792	13	in	in	ADP
ftr-475	1792	14	the	the	DET
ftr-475	1792	15	case	case	NOUN
ftr-475	1792	16	of	of	ADP
ftr-475	1792	17	regulated	regulated	ADJ
ftr-475	1792	18	investment	investment	NOUN
ftr-475	1792	19	companies	company	NOUN
ftr-475	1792	20	,	,	PUNCT
ftr-475	1792	21	common	common	ADJ
ftr-475	1792	22	trust	trust	NOUN
ftr-475	1792	23	funds	fund	NOUN
ftr-475	1792	24	,	,	PUNCT
ftr-475	1792	25	and	and	CCONJ
ftr-475	1792	26	organizations	organization	NOUN
ftr-475	1792	27	to	to	PART
ftr-475	1792	28	which	which	DET
ftr-475	1792	29	part	part	NOUN
ftr-475	1792	30	i	i	PRON
ftr-475	1792	31	of	of	ADP
ftr-475	1792	32	subchapter	subchapter	NOUN
ftr-475	1792	33	t	t	PROPN
ftr-475	1792	34	applies	apply	VERB
ftr-475	1792	35	.	.	PUNCT
ftr-475	1793	1	there	there	PRON
ftr-475	1793	2	are	be	VERB
ftr-475	1793	3	several	several	ADJ
ftr-475	1793	4	elements	element	NOUN
ftr-475	1793	5	at	at	ADP
ftr-475	1793	6	work	work	NOUN
ftr-475	1793	7	in	in	ADP
ftr-475	1793	8	section	section	NOUN
ftr-475	1793	9	860e(d	860e(d	NUM
ftr-475	1793	10	)	)	PUNCT
ftr-475	1793	11	.	.	PUNCT
ftr-475	1794	1	first	first	ADV
ftr-475	1794	2	,	,	PUNCT
ftr-475	1794	3	the	the	DET
ftr-475	1794	4	reit	reit	NOUN
ftr-475	1794	5	must	must	AUX
ftr-475	1794	6	identify	identify	VERB
ftr-475	1794	7	its	its	PRON
ftr-475	1794	8	excess	excess	ADJ
ftr-475	1794	9	inclusion	inclusion	NOUN
ftr-475	1794	10	amounts	amount	NOUN
ftr-475	1794	11	.	.	PUNCT
ftr-475	1795	1	this	this	PRON
ftr-475	1795	2	should	should	AUX
ftr-475	1795	3	be	be	AUX
ftr-475	1795	4	a	a	DET
ftr-475	1795	5	straightforward	straightforward	ADJ
ftr-475	1795	6	matter	matter	NOUN
ftr-475	1795	7	of	of	ADP
ftr-475	1795	8	examining	examine	VERB
ftr-475	1795	9	the	the	DET
ftr-475	1795	10	schedule	schedule	NOUN
ftr-475	1795	11	q	q	NOUN
ftr-475	1795	12	that	that	SCONJ
ftr-475	1795	13	the	the	DET
ftr-475	1795	14	reit	reit	NOUN
ftr-475	1795	15	will	will	AUX
ftr-475	1795	16	receive	receive	VERB
ftr-475	1795	17	from	from	ADP
ftr-475	1795	18	the	the	DET
ftr-475	1795	19	remic	remic	NOUN
ftr-475	1795	20	for	for	ADP
ftr-475	1795	21	each	each	DET
ftr-475	1795	22	quarter	quarter	NOUN
ftr-475	1795	23	.	.	PUNCT
ftr-475	1796	1	however	however	ADV
ftr-475	1796	2	,	,	PUNCT
ftr-475	1796	3	just	just	ADV
ftr-475	1796	4	like	like	ADP
ftr-475	1796	5	any	any	DET
ftr-475	1796	6	other	other	ADJ
ftr-475	1796	7	corporate	corporate	ADJ
ftr-475	1796	8	taxpayer	taxpayer	NOUN
ftr-475	1796	9	,	,	PUNCT
ftr-475	1796	10	a	a	DET
ftr-475	1796	11	reit	reit	NOUN
ftr-475	1796	12	's	's	PART
ftr-475	1796	13	taxable	taxable	ADJ
ftr-475	1796	14	income	income	NOUN
ftr-475	1796	15	may	may	AUX
ftr-475	1796	16	not	not	PART
ftr-475	1796	17	be	be	AUX
ftr-475	1796	18	less	less	ADJ
ftr-475	1796	19	than	than	ADP
ftr-475	1796	20	its	its	PRON
ftr-475	1796	21	excess	excess	ADJ
ftr-475	1796	22	inclusion	inclusion	NOUN
ftr-475	1796	23	,	,	PUNCT
ftr-475	1796	24	i.e.	i.e.	X
ftr-475	1796	25	,	,	PUNCT
ftr-475	1796	26	a	a	DET
ftr-475	1796	27	reit	reit	NOUN
ftr-475	1796	28	may	may	AUX
ftr-475	1796	29	not	not	PART
ftr-475	1796	30	offset	offset	VERB
ftr-475	1796	31	such	such	ADJ
ftr-475	1796	32	amounts	amount	NOUN
ftr-475	1796	33	with	with	ADP
ftr-475	1796	34	other	other	ADJ
ftr-475	1796	35	deductions	deduction	NOUN
ftr-475	1796	36	.	.	PUNCT
ftr-475	1797	1	second	second	ADJ
ftr-475	1797	2	,	,	PUNCT
ftr-475	1797	3	the	the	DET
ftr-475	1797	4	reit	reit	NOUN
ftr-475	1797	5	must	must	AUX
ftr-475	1797	6	identify	identify	VERB
ftr-475	1797	7	the	the	DET
ftr-475	1797	8	amount	amount	NOUN
ftr-475	1797	9	of	of	ADP
ftr-475	1797	10	what	what	PRON
ftr-475	1797	11	may	may	AUX
ftr-475	1797	12	be	be	AUX
ftr-475	1797	13	termed	term	VERB
ftr-475	1797	14	its	its	PRON
ftr-475	1797	15	"	"	PUNCT
ftr-475	1797	16	distributed	distribute	VERB
ftr-475	1797	17	"	"	PUNCT
ftr-475	1797	18	excess	excess	ADJ
ftr-475	1797	19	inclusions	inclusion	NOUN
ftr-475	1797	20	.	.	PUNCT
ftr-475	1798	1	this	this	DET
ftr-475	1798	2	determination	determination	NOUN
ftr-475	1798	3	involves	involve	VERB
ftr-475	1798	4	subtracting	subtract	VERB
ftr-475	1798	5	the	the	DET
ftr-475	1798	6	reit	reit	NOUN
ftr-475	1798	7	's	's	PART
ftr-475	1798	8	taxable	taxable	ADJ
ftr-475	1798	9	income	income	NOUN
ftr-475	1798	10	(	(	PUNCT
ftr-475	1798	11	excluding	exclude	VERB
ftr-475	1798	12	capital	capital	NOUN
ftr-475	1798	13	gain	gain	NOUN
ftr-475	1798	14	)	)	PUNCT
ftr-475	1798	15	from	from	ADP
ftr-475	1798	16	the	the	DET
ftr-475	1798	17	amount	amount	NOUN
ftr-475	1798	18	of	of	ADP
ftr-475	1798	19	excess	excess	ADJ
ftr-475	1798	20	inclusions	inclusion	NOUN
ftr-475	1798	21	.	.	PUNCT
ftr-475	1799	1	the	the	DET
ftr-475	1799	2	reit	reit	NOUN
ftr-475	1799	3	's	's	PART
ftr-475	1799	4	taxable	taxable	ADJ
ftr-475	1799	5	income	income	NOUN
ftr-475	1799	6	,	,	PUNCT
ftr-475	1799	7	it	it	PRON
ftr-475	1799	8	will	will	AUX
ftr-475	1799	9	be	be	AUX
ftr-475	1799	10	recalled	recall	VERB
ftr-475	1799	11	,	,	PUNCT
ftr-475	1799	12	is	be	AUX
ftr-475	1799	13	the	the	DET
ftr-475	1799	14	amount	amount	NOUN
ftr-475	1799	15	of	of	ADP
ftr-475	1799	16	its	its	PRON
ftr-475	1799	17	income	income	NOUN
ftr-475	1799	18	that	that	PRON
ftr-475	1799	19	the	the	DET
ftr-475	1799	20	reit	reit	PROPN
ftr-475	1799	21	chooses	choose	VERB
ftr-475	1799	22	to	to	PART
ftr-475	1799	23	retain	retain	VERB
ftr-475	1799	24	for	for	ADP
ftr-475	1799	25	the	the	DET
ftr-475	1799	26	taxable	taxable	ADJ
ftr-475	1799	27	year	year	NOUN
ftr-475	1799	28	.	.	PUNCT
ftr-475	1800	1	thus	thus	ADV
ftr-475	1800	2	,	,	PUNCT
ftr-475	1800	3	the	the	DET
ftr-475	1800	4	effect	effect	NOUN
ftr-475	1800	5	of	of	ADP
ftr-475	1800	6	the	the	DET
ftr-475	1800	7	section	section	NOUN
ftr-475	1800	8	860e(d	860e(d	NUM
ftr-475	1800	9	)	)	PUNCT
ftr-475	1800	10	calculus	calculus	NOUN
ftr-475	1800	11	is	be	AUX
ftr-475	1800	12	to	to	PART
ftr-475	1800	13	treat	treat	VERB
ftr-475	1800	14	the	the	DET
ftr-475	1800	15	reit	reit	NOUN
ftr-475	1800	16	's	's	PART
ftr-475	1800	17	retained	retain	VERB
ftr-475	1800	18	income	income	NOUN
ftr-475	1800	19	1994	1994	NUM
ftr-475	1800	20	]	]	PUNCT
ftr-475	1801	1	florida	florida	PROPN
ftr-475	1801	2	tax	tax	PROPN
ftr-475	1801	3	review	review	NOUN
ftr-475	1801	4	as	as	ADP
ftr-475	1801	5	being	be	AUX
ftr-475	1801	6	attributable	attributable	ADJ
ftr-475	1801	7	to	to	ADP
ftr-475	1801	8	excess	excess	ADJ
ftr-475	1801	9	inclusions	inclusion	NOUN
ftr-475	1801	10	;	;	PUNCT
ftr-475	1801	11	only	only	ADV
ftr-475	1801	12	to	to	ADP
ftr-475	1801	13	the	the	DET
ftr-475	1801	14	extent	extent	NOUN
ftr-475	1801	15	that	that	SCONJ
ftr-475	1801	16	excess	excess	ADJ
ftr-475	1801	17	inclusions	inclusion	NOUN
ftr-475	1801	18	exceed	exceed	VERB
ftr-475	1801	19	retained	retain	VERB
ftr-475	1801	20	income	income	NOUN
ftr-475	1801	21	are	be	AUX
ftr-475	1801	22	they	they	PRON
ftr-475	1801	23	treated	treat	VERB
ftr-475	1801	24	as	as	ADP
ftr-475	1801	25	distributed	distribute	VERB
ftr-475	1801	26	to	to	ADP
ftr-475	1801	27	shareholders	shareholder	NOUN
ftr-475	1801	28	.	.	PUNCT
ftr-475	1801	29	"	"	PUNCT
ftr-475	1802	1	the	the	DET
ftr-475	1802	2	exclusion	exclusion	NOUN
ftr-475	1802	3	of	of	ADP
ftr-475	1802	4	capital	capital	NOUN
ftr-475	1802	5	gains	gain	NOUN
ftr-475	1802	6	from	from	ADP
ftr-475	1802	7	reit	reit	PROPN
ftr-475	1802	8	taxable	taxable	ADJ
ftr-475	1802	9	income	income	NOUN
ftr-475	1802	10	is	be	AUX
ftr-475	1802	11	sensible	sensible	ADJ
ftr-475	1802	12	,	,	PUNCT
ftr-475	1802	13	since	since	SCONJ
ftr-475	1802	14	such	such	ADJ
ftr-475	1802	15	amounts	amount	NOUN
ftr-475	1802	16	are	be	AUX
ftr-475	1802	17	already	already	ADV
ftr-475	1802	18	required	require	VERB
ftr-475	1802	19	to	to	PART
ftr-475	1802	20	be	be	AUX
ftr-475	1802	21	segregated	segregate	VERB
ftr-475	1802	22	and	and	CCONJ
ftr-475	1802	23	separately	separately	ADV
ftr-475	1802	24	accounted	account	VERB
ftr-475	1802	25	for	for	ADP
ftr-475	1802	26	by	by	ADP
ftr-475	1802	27	the	the	DET
ftr-475	1802	28	reit	reit	NOUN
ftr-475	1802	29	,	,	PUNCT
ftr-475	1802	30	and	and	CCONJ
ftr-475	1802	31	are	be	AUX
ftr-475	1802	32	passed	pass	VERB
ftr-475	1802	33	through	through	ADP
ftr-475	1802	34	to	to	ADP
ftr-475	1802	35	shareholders	shareholder	NOUN
ftr-475	1802	36	as	as	ADP
ftr-475	1802	37	capital	capital	NOUN
ftr-475	1802	38	gains	gain	NOUN
ftr-475	1802	39	dividends.238	dividends.238	NOUN
ftr-475	1802	40	third	third	ADV
ftr-475	1802	41	,	,	PUNCT
ftr-475	1802	42	once	once	SCONJ
ftr-475	1802	43	the	the	DET
ftr-475	1802	44	amount	amount	NOUN
ftr-475	1802	45	of	of	ADP
ftr-475	1802	46	distributed	distribute	VERB
ftr-475	1802	47	excess	excess	ADJ
ftr-475	1802	48	inclusions	inclusion	NOUN
ftr-475	1802	49	is	be	AUX
ftr-475	1802	50	identified	identify	VERB
ftr-475	1802	51	,	,	PUNCT
ftr-475	1802	52	the	the	DET
ftr-475	1802	53	reit	reit	NOUN
ftr-475	1802	54	must	must	AUX
ftr-475	1802	55	allocate	allocate	VERB
ftr-475	1802	56	them	they	PRON
ftr-475	1802	57	among	among	ADP
ftr-475	1802	58	its	its	PRON
ftr-475	1802	59	shareholders	shareholder	NOUN
ftr-475	1802	60	based	base	VERB
ftr-475	1802	61	on	on	ADP
ftr-475	1802	62	their	their	PRON
ftr-475	1802	63	relative	relative	ADJ
ftr-475	1802	64	share	share	NOUN
ftr-475	1802	65	of	of	ADP
ftr-475	1802	66	the	the	DET
ftr-475	1802	67	dividends	dividend	NOUN
ftr-475	1802	68	of	of	ADP
ftr-475	1802	69	the	the	DET
ftr-475	1802	70	reit	reit	NOUN
ftr-475	1802	71	that	that	PRON
ftr-475	1802	72	they	they	PRON
ftr-475	1802	73	receive	receive	VERB
ftr-475	1802	74	.	.	PUNCT
ftr-475	1803	1	dividends	dividend	NOUN
ftr-475	1803	2	for	for	ADP
ftr-475	1803	3	this	this	DET
ftr-475	1803	4	purpose	purpose	NOUN
ftr-475	1803	5	should	should	AUX
ftr-475	1803	6	include	include	VERB
ftr-475	1803	7	ordinary	ordinary	ADJ
ftr-475	1803	8	dividends	dividend	NOUN
ftr-475	1803	9	as	as	ADV
ftr-475	1803	10	well	well	ADV
ftr-475	1803	11	as	as	ADP
ftr-475	1803	12	capital	capital	NOUN
ftr-475	1803	13	gain	gain	NOUN
ftr-475	1803	14	dividends	dividend	NOUN
ftr-475	1803	15	.	.	PUNCT
ftr-475	1804	1	finally	finally	ADV
ftr-475	1804	2	,	,	PUNCT
ftr-475	1804	3	an	an	DET
ftr-475	1804	4	excess	excess	ADJ
ftr-475	1804	5	inclusion	inclusion	NOUN
ftr-475	1804	6	amount	amount	NOUN
ftr-475	1804	7	allocated	allocate	VERB
ftr-475	1804	8	to	to	ADP
ftr-475	1804	9	a	a	DET
ftr-475	1804	10	shareholder	shareholder	NOUN
ftr-475	1804	11	by	by	ADP
ftr-475	1804	12	a	a	DET
ftr-475	1804	13	reit	reit	NOUN
ftr-475	1804	14	is	be	AUX
ftr-475	1804	15	to	to	PART
ftr-475	1804	16	be	be	AUX
ftr-475	1804	17	treated	treat	VERB
ftr-475	1804	18	as	as	ADP
ftr-475	1804	19	an	an	DET
ftr-475	1804	20	excess	excess	ADJ
ftr-475	1804	21	inclusion	inclusion	NOUN
ftr-475	1804	22	amount	amount	NOUN
ftr-475	1804	23	accrued	accrue	VERB
ftr-475	1804	24	on	on	ADP
ftr-475	1804	25	a	a	DET
ftr-475	1804	26	residual	residual	ADJ
ftr-475	1804	27	interest	interest	NOUN
ftr-475	1804	28	held	hold	VERB
ftr-475	1804	29	by	by	ADP
ftr-475	1804	30	the	the	DET
ftr-475	1804	31	shareholder	shareholder	NOUN
ftr-475	1804	32	.	.	PUNCT
ftr-475	1805	1	thus	thus	ADV
ftr-475	1805	2	,	,	PUNCT
ftr-475	1805	3	the	the	DET
ftr-475	1805	4	reit	reit	NOUN
ftr-475	1805	5	effectively	effectively	ADV
ftr-475	1805	6	passes	pass	VERB
ftr-475	1805	7	on	on	ADP
ftr-475	1805	8	to	to	ADP
ftr-475	1805	9	its	its	PRON
ftr-475	1805	10	shareholders	shareholder	NOUN
ftr-475	1805	11	such	such	ADJ
ftr-475	1805	12	amounts	amount	NOUN
ftr-475	1805	13	for	for	SCONJ
ftr-475	1805	14	them	they	PRON
ftr-475	1805	15	to	to	PART
ftr-475	1805	16	account	account	VERB
ftr-475	1805	17	for	for	ADP
ftr-475	1805	18	on	on	ADP
ftr-475	1805	19	their	their	PRON
ftr-475	1805	20	own	own	ADJ
ftr-475	1805	21	tax	tax	NOUN
ftr-475	1805	22	returns	return	NOUN
ftr-475	1805	23	.	.	PUNCT
ftr-475	1806	1	it	it	PRON
ftr-475	1806	2	should	should	AUX
ftr-475	1806	3	be	be	AUX
ftr-475	1806	4	emphasized	emphasize	VERB
ftr-475	1806	5	that	that	SCONJ
ftr-475	1806	6	,	,	PUNCT
ftr-475	1806	7	at	at	ADP
ftr-475	1806	8	least	least	ADJ
ftr-475	1806	9	in	in	ADP
ftr-475	1806	10	the	the	DET
ftr-475	1806	11	absence	absence	NOUN
ftr-475	1806	12	of	of	ADP
ftr-475	1806	13	regulations	regulation	NOUN
ftr-475	1806	14	,	,	PUNCT
ftr-475	1806	15	section	section	NOUN
ftr-475	1806	16	860e(d)(2	860e(d)(2	NOUN
ftr-475	1806	17	)	)	PUNCT
ftr-475	1806	18	does	do	AUX
ftr-475	1806	19	not	not	PART
ftr-475	1806	20	deem	deem	VERB
ftr-475	1806	21	the	the	DET
ftr-475	1806	22	reit	reit	PROPN
ftr-475	1806	23	shareholder	shareholder	NOUN
ftr-475	1806	24	to	to	PART
ftr-475	1806	25	be	be	AUX
ftr-475	1806	26	a	a	DET
ftr-475	1806	27	residual	residual	ADJ
ftr-475	1806	28	interest	interest	NOUN
ftr-475	1806	29	holder	holder	NOUN
ftr-475	1806	30	except	except	SCONJ
ftr-475	1806	31	for	for	ADP
ftr-475	1806	32	the	the	DET
ftr-475	1806	33	limited	limited	ADJ
ftr-475	1806	34	purpose	purpose	NOUN
ftr-475	1806	35	of	of	ADP
ftr-475	1806	36	forcing	force	VERB
ftr-475	1806	37	the	the	DET
ftr-475	1806	38	shareholder	shareholder	NOUN
ftr-475	1806	39	to	to	PART
ftr-475	1806	40	account	account	VERB
ftr-475	1806	41	for	for	ADP
ftr-475	1806	42	its	its	PRON
ftr-475	1806	43	share	share	NOUN
ftr-475	1806	44	of	of	ADP
ftr-475	1806	45	excess	excess	ADJ
ftr-475	1806	46	inclusions	inclusion	NOUN
ftr-475	1806	47	in	in	ADP
ftr-475	1806	48	accordance	accordance	NOUN
ftr-475	1806	49	with	with	ADP
ftr-475	1806	50	the	the	DET
ftr-475	1806	51	remic	remic	NOUN
ftr-475	1806	52	rules	rule	NOUN
ftr-475	1806	53	.	.	PUNCT
ftr-475	1807	1	in	in	ADP
ftr-475	1807	2	particular	particular	ADJ
ftr-475	1807	3	,	,	PUNCT
ftr-475	1807	4	the	the	DET
ftr-475	1807	5	reit	reit	NOUN
ftr-475	1807	6	shareholder	shareholder	NOUN
ftr-475	1807	7	is	be	AUX
ftr-475	1807	8	not	not	PART
ftr-475	1807	9	treated	treat	VERB
ftr-475	1807	10	as	as	ADP
ftr-475	1807	11	a	a	DET
ftr-475	1807	12	residual	residual	ADJ
ftr-475	1807	13	interest	interest	NOUN
ftr-475	1807	14	holder	holder	NOUN
ftr-475	1807	15	for	for	ADP
ftr-475	1807	16	purposes	purpose	NOUN
ftr-475	1807	17	of	of	ADP
ftr-475	1807	18	the	the	DET
ftr-475	1807	19	transfer	transfer	NOUN
ftr-475	1807	20	restrictions	restriction	NOUN
ftr-475	1807	21	described	describe	VERB
ftr-475	1807	22	in	in	ADP
ftr-475	1807	23	greater	great	ADJ
ftr-475	1807	24	detail	detail	NOUN
ftr-475	1807	25	below	below	ADV
ftr-475	1807	26	.	.	PUNCT
ftr-475	1808	1	thus	thus	ADV
ftr-475	1808	2	,	,	PUNCT
ftr-475	1808	3	a	a	DET
ftr-475	1808	4	reit	reit	NOUN
ftr-475	1808	5	shareholder	shareholder	NOUN
ftr-475	1808	6	is	be	AUX
ftr-475	1808	7	generally	generally	ADV
ftr-475	1808	8	free	free	ADJ
ftr-475	1808	9	to	to	PART
ftr-475	1808	10	sell	sell	VERB
ftr-475	1808	11	its	its	PRON
ftr-475	1808	12	reit	reit	NOUN
ftr-475	1808	13	shares	share	NOUN
ftr-475	1808	14	without	without	ADP
ftr-475	1808	15	concern	concern	NOUN
ftr-475	1808	16	that	that	SCONJ
ftr-475	1808	17	in	in	ADP
ftr-475	1808	18	doing	do	VERB
ftr-475	1808	19	so	so	ADV
ftr-475	1808	20	it	it	PRON
ftr-475	1808	21	might	might	AUX
ftr-475	1808	22	be	be	AUX
ftr-475	1808	23	treated	treat	VERB
ftr-475	1808	24	as	as	ADP
ftr-475	1808	25	selling	sell	VERB
ftr-475	1808	26	a	a	DET
ftr-475	1808	27	proportionate	proportionate	ADJ
ftr-475	1808	28	interest	interest	NOUN
ftr-475	1808	29	in	in	ADP
ftr-475	1808	30	the	the	DET
ftr-475	1808	31	residual	residual	ADJ
ftr-475	1808	32	interests	interest	NOUN
ftr-475	1808	33	held	hold	VERB
ftr-475	1808	34	by	by	ADP
ftr-475	1808	35	the	the	DET
ftr-475	1808	36	reit.239	reit.239	NOUN
ftr-475	1808	37	the	the	DET
ftr-475	1808	38	foregoing	forego	VERB
ftr-475	1808	39	rules	rule	NOUN
ftr-475	1808	40	were	be	AUX
ftr-475	1808	41	enacted	enact	VERB
ftr-475	1808	42	in	in	ADP
ftr-475	1808	43	1986	1986	NUM
ftr-475	1808	44	solely	solely	ADV
ftr-475	1808	45	with	with	ADP
ftr-475	1808	46	an	an	DET
ftr-475	1808	47	eye	eye	NOUN
ftr-475	1808	48	to	to	ADP
ftr-475	1808	49	reits	reit	NOUN
ftr-475	1808	50	,	,	PUNCT
ftr-475	1808	51	but	but	CCONJ
ftr-475	1808	52	in	in	ADP
ftr-475	1808	53	1988	1988	NUM
ftr-475	1808	54	congress	congress	PROPN
ftr-475	1808	55	amended	amend	VERB
ftr-475	1808	56	section	section	NOUN
ftr-475	1808	57	860e(d	860e(d	NUM
ftr-475	1808	58	)	)	PUNCT
ftr-475	1808	59	to	to	PART
ftr-475	1808	60	provide	provide	VERB
ftr-475	1808	61	that	that	SCONJ
ftr-475	1808	62	similar	similar	ADJ
ftr-475	1808	63	rules	rule	NOUN
ftr-475	1808	64	should	should	AUX
ftr-475	1808	65	apply	apply	VERB
ftr-475	1808	66	to	to	ADP
ftr-475	1808	67	registered	register	VERB
ftr-475	1808	68	investment	investment	NOUN
ftr-475	1808	69	companies	company	NOUN
ftr-475	1808	70	and	and	CCONJ
ftr-475	1808	71	other	other	ADJ
ftr-475	1808	72	conduit	conduit	NOUN
ftr-475	1808	73	entities	entity	NOUN
ftr-475	1808	74	.	.	PUNCT
ftr-475	1809	1	to	to	ADP
ftr-475	1809	2	date	date	NOUN
ftr-475	1809	3	,	,	PUNCT
ftr-475	1809	4	no	no	DET
ftr-475	1809	5	regulations	regulation	NOUN
ftr-475	1809	6	have	have	AUX
ftr-475	1809	7	been	be	AUX
ftr-475	1809	8	issued	issue	VERB
ftr-475	1809	9	implementing	implement	VERB
ftr-475	1809	10	section	section	NOUN
ftr-475	1809	11	860e(d	860e(d	NUM
ftr-475	1809	12	)	)	PUNCT
ftr-475	1809	13	and	and	CCONJ
ftr-475	1809	14	is	be	AUX
ftr-475	1809	15	unclear	unclear	ADJ
ftr-475	1809	16	what	what	PRON
ftr-475	1809	17	the	the	DET
ftr-475	1809	18	law	law	NOUN
ftr-475	1809	19	is	be	AUX
ftr-475	1809	20	in	in	ADP
ftr-475	1809	21	the	the	DET
ftr-475	1809	22	interim	interim	NOUN
ftr-475	1809	23	.	.	PUNCT
ftr-475	1810	1	although	although	SCONJ
ftr-475	1810	2	a	a	DET
ftr-475	1810	3	literal	literal	ADJ
ftr-475	1810	4	reading	reading	NOUN
ftr-475	1810	5	of	of	ADP
ftr-475	1810	6	the	the	DET
ftr-475	1810	7	statute	statute	NOUN
ftr-475	1810	8	might	might	AUX
ftr-475	1810	9	suggest	suggest	VERB
ftr-475	1810	10	that	that	SCONJ
ftr-475	1810	11	until	until	SCONJ
ftr-475	1810	12	regulations	regulation	NOUN
ftr-475	1810	13	are	be	AUX
ftr-475	1810	14	issued	issue	VERB
ftr-475	1810	15	no	no	DET
ftr-475	1810	16	rules	rule	NOUN
ftr-475	1810	17	apply	apply	VERB
ftr-475	1810	18	to	to	ADP
ftr-475	1810	19	reits	reit	NOUN
ftr-475	1810	20	and	and	CCONJ
ftr-475	1810	21	rics	ric	NOUN
ftr-475	1810	22	with	with	ADP
ftr-475	1810	23	respect	respect	NOUN
ftr-475	1810	24	to	to	ADP
ftr-475	1810	25	preserving	preserve	VERB
ftr-475	1810	26	the	the	DET
ftr-475	1810	27	character	character	NOUN
ftr-475	1810	28	of	of	ADP
ftr-475	1810	29	excess	excess	ADJ
ftr-475	1810	30	inclusion	inclusion	NOUN
ftr-475	1810	31	amounts	amount	VERB
ftr-475	1810	32	in	in	ADP
ftr-475	1810	33	the	the	DET
ftr-475	1810	34	hands	hand	NOUN
ftr-475	1810	35	of	of	ADP
ftr-475	1810	36	its	its	PRON
ftr-475	1810	37	shareholders	shareholder	NOUN
ftr-475	1810	38	,	,	PUNCT
ftr-475	1810	39	that	that	SCONJ
ftr-475	1810	40	reading	reading	NOUN
ftr-475	1810	41	is	be	AUX
ftr-475	1810	42	probably	probably	ADV
ftr-475	1810	43	237	237	NUM
ftr-475	1810	44	.	.	PUNCT
ftr-475	1811	1	regulations	regulation	NOUN
ftr-475	1811	2	,	,	PUNCT
ftr-475	1811	3	when	when	SCONJ
ftr-475	1811	4	issued	issue	VERB
ftr-475	1811	5	,	,	PUNCT
ftr-475	1811	6	will	will	AUX
ftr-475	1811	7	no	no	ADV
ftr-475	1811	8	doubt	doubt	ADV
ftr-475	1811	9	add	add	VERB
ftr-475	1811	10	more	more	ADJ
ftr-475	1811	11	flesh	flesh	NOUN
ftr-475	1811	12	to	to	ADP
ftr-475	1811	13	the	the	DET
ftr-475	1811	14	bones	bone	NOUN
ftr-475	1811	15	of	of	ADP
ftr-475	1811	16	§	§	PROPN
ftr-475	1811	17	860e(d	860e(d	PROPN
ftr-475	1811	18	)	)	PUNCT
ftr-475	1811	19	.	.	PUNCT
ftr-475	1812	1	for	for	ADP
ftr-475	1812	2	example	example	NOUN
ftr-475	1812	3	,	,	PUNCT
ftr-475	1812	4	to	to	ADP
ftr-475	1812	5	the	the	DET
ftr-475	1812	6	extent	extent	NOUN
ftr-475	1812	7	that	that	SCONJ
ftr-475	1812	8	excess	excess	ADJ
ftr-475	1812	9	inclusions	inclusion	NOUN
ftr-475	1812	10	are	be	AUX
ftr-475	1812	11	not	not	PART
ftr-475	1812	12	treated	treat	VERB
ftr-475	1812	13	as	as	SCONJ
ftr-475	1812	14	distributed	distribute	VERB
ftr-475	1812	15	in	in	ADP
ftr-475	1812	16	a	a	DET
ftr-475	1812	17	given	give	VERB
ftr-475	1812	18	year	year	NOUN
ftr-475	1812	19	,	,	PUNCT
ftr-475	1812	20	such	such	ADJ
ftr-475	1812	21	amounts	amount	NOUN
ftr-475	1812	22	should	should	AUX
ftr-475	1812	23	carry	carry	VERB
ftr-475	1812	24	over	over	ADP
ftr-475	1812	25	and	and	CCONJ
ftr-475	1812	26	be	be	AUX
ftr-475	1812	27	added	add	VERB
ftr-475	1812	28	to	to	ADP
ftr-475	1812	29	the	the	DET
ftr-475	1812	30	excess	excess	ADJ
ftr-475	1812	31	inclusions	inclusion	NOUN
ftr-475	1812	32	that	that	PRON
ftr-475	1812	33	accrue	accrue	VERB
ftr-475	1812	34	in	in	ADP
ftr-475	1812	35	the	the	DET
ftr-475	1812	36	subsequent	subsequent	ADJ
ftr-475	1812	37	year	year	NOUN
ftr-475	1812	38	,	,	PUNCT
ftr-475	1812	39	although	although	SCONJ
ftr-475	1812	40	nothing	nothing	PRON
ftr-475	1812	41	in	in	ADP
ftr-475	1812	42	the	the	DET
ftr-475	1812	43	§	§	PROPN
ftr-475	1812	44	860e(d	860e(d	PROPN
ftr-475	1812	45	)	)	PUNCT
ftr-475	1812	46	calculation	calculation	NOUN
ftr-475	1812	47	mandates	mandate	VERB
ftr-475	1812	48	such	such	DET
ftr-475	1812	49	a	a	DET
ftr-475	1812	50	carryover	carryover	NOUN
ftr-475	1812	51	.	.	PUNCT
ftr-475	1813	1	238	238	NUM
ftr-475	1813	2	.	.	PUNCT
ftr-475	1814	1	irc	irc	PROPN
ftr-475	1814	2	§	§	PROPN
ftr-475	1814	3	857(b)(3	857(b)(3	PROPN
ftr-475	1814	4	)	)	PUNCT
ftr-475	1814	5	.	.	PUNCT
ftr-475	1815	1	239	239	NUM
ftr-475	1815	2	.	.	PUNCT
ftr-475	1816	1	a	a	DET
ftr-475	1816	2	limited	limited	ADJ
ftr-475	1816	3	exception	exception	NOUN
ftr-475	1816	4	,	,	PUNCT
ftr-475	1816	5	discussed	discuss	VERB
ftr-475	1816	6	further	far	ADV
ftr-475	1816	7	in	in	ADP
ftr-475	1816	8	part	part	NOUN
ftr-475	1816	9	vii.e.3	vii.e.3	NOUN
ftr-475	1816	10	.	.	PUNCT
ftr-475	1817	1	on	on	ADP
ftr-475	1817	2	penalty	penalty	NOUN
ftr-475	1817	3	taxes	taxis	NOUN
ftr-475	1817	4	,	,	PUNCT
ftr-475	1817	5	applies	apply	VERB
ftr-475	1817	6	in	in	ADP
ftr-475	1817	7	the	the	DET
ftr-475	1817	8	case	case	NOUN
ftr-475	1817	9	of	of	ADP
ftr-475	1817	10	an	an	DET
ftr-475	1817	11	acquisition	acquisition	NOUN
ftr-475	1817	12	of	of	ADP
ftr-475	1817	13	reit	reit	NOUN
ftr-475	1817	14	shares	share	NOUN
ftr-475	1817	15	by	by	ADP
ftr-475	1817	16	a	a	DET
ftr-475	1817	17	disqualified	disqualified	ADJ
ftr-475	1817	18	organization	organization	NOUN
ftr-475	1817	19	,	,	PUNCT
ftr-475	1817	20	which	which	PRON
ftr-475	1817	21	is	be	AUX
ftr-475	1817	22	treated	treat	VERB
ftr-475	1817	23	effectively	effectively	ADV
ftr-475	1817	24	as	as	ADP
ftr-475	1817	25	a	a	DET
ftr-475	1817	26	transfer	transfer	NOUN
ftr-475	1817	27	to	to	ADP
ftr-475	1817	28	such	such	ADJ
ftr-475	1817	29	holder	holder	NOUN
ftr-475	1817	30	of	of	ADP
ftr-475	1817	31	a	a	DET
ftr-475	1817	32	portion	portion	NOUN
ftr-475	1817	33	of	of	ADP
ftr-475	1817	34	a	a	DET
ftr-475	1817	35	residual	residual	ADJ
ftr-475	1817	36	interest	interest	NOUN
ftr-475	1817	37	held	hold	VERB
ftr-475	1817	38	by	by	ADP
ftr-475	1817	39	the	the	DET
ftr-475	1817	40	reit	reit	NOUN
ftr-475	1817	41	.	.	PUNCT
ftr-475	1818	1	this	this	DET
ftr-475	1818	2	rule	rule	NOUN
ftr-475	1818	3	,	,	PUNCT
ftr-475	1818	4	however	however	ADV
ftr-475	1818	5	,	,	PUNCT
ftr-475	1818	6	should	should	AUX
ftr-475	1818	7	serve	serve	VERB
ftr-475	1818	8	to	to	PART
ftr-475	1818	9	underline	underline	VERB
ftr-475	1818	10	the	the	DET
ftr-475	1818	11	fact	fact	NOUN
ftr-475	1818	12	that	that	SCONJ
ftr-475	1818	13	an	an	DET
ftr-475	1818	14	acquiror	acquiror	NOUN
ftr-475	1818	15	of	of	ADP
ftr-475	1818	16	an	an	DET
ftr-475	1818	17	interest	interest	NOUN
ftr-475	1818	18	in	in	ADP
ftr-475	1818	19	a	a	DET
ftr-475	1818	20	passthrough	passthrough	NOUN
ftr-475	1818	21	entity	entity	NOUN
ftr-475	1818	22	is	be	AUX
ftr-475	1818	23	not	not	PART
ftr-475	1818	24	otherwise	otherwise	ADV
ftr-475	1818	25	treated	treat	VERB
ftr-475	1818	26	as	as	ADP
ftr-475	1818	27	becoming	become	VERB
ftr-475	1818	28	a	a	DET
ftr-475	1818	29	holder	holder	NOUN
ftr-475	1818	30	of	of	ADP
ftr-475	1818	31	a	a	DET
ftr-475	1818	32	residual	residual	ADJ
ftr-475	1818	33	interest	interest	NOUN
ftr-475	1818	34	that	that	PRON
ftr-475	1818	35	the	the	DET
ftr-475	1818	36	entity	entity	NOUN
ftr-475	1818	37	holds	hold	VERB
ftr-475	1818	38	among	among	ADP
ftr-475	1818	39	its	its	PRON
ftr-475	1818	40	assets	asset	NOUN
ftr-475	1818	41	.	.	PUNCT
ftr-475	1819	1	[	[	X
ftr-475	1819	2	vol	vol	NOUN
ftr-475	1819	3	,	,	PUNCT
ftr-475	1819	4	2:4	2:4	NUM
ftr-475	1819	5	tax	tax	NOUN
ftr-475	1819	6	aspects	aspect	NOUN
ftr-475	1819	7	of	of	ADP
ftr-475	1819	8	remic	remic	ADJ
ftr-475	1819	9	residual	residual	ADJ
ftr-475	1819	10	interests	interest	NOUN
ftr-475	1819	11	incorrect	incorrect	VERB
ftr-475	1819	12	;	;	PUNCT
ftr-475	1819	13	in	in	ADP
ftr-475	1819	14	other	other	ADJ
ftr-475	1819	15	contexts	context	NOUN
ftr-475	1819	16	involving	involve	VERB
ftr-475	1819	17	similar	similar	ADJ
ftr-475	1819	18	language	language	NOUN
ftr-475	1819	19	the	the	DET
ftr-475	1819	20	statute	statute	NOUN
ftr-475	1819	21	has	have	AUX
ftr-475	1819	22	been	be	AUX
ftr-475	1819	23	viewed	view	VERB
ftr-475	1819	24	as	as	ADP
ftr-475	1819	25	self	self	NOUN
ftr-475	1819	26	-	-	PUNCT
ftr-475	1819	27	executing	executing	NOUN
ftr-475	1819	28	.	.	PUNCT
ftr-475	1820	1	24	24	NUM
ftr-475	1820	2	°	°	NOUN
ftr-475	1820	3	moreover	moreover	ADV
ftr-475	1820	4	,	,	PUNCT
ftr-475	1820	5	the	the	DET
ftr-475	1820	6	latter	latter	ADJ
ftr-475	1820	7	reading	reading	NOUN
ftr-475	1820	8	would	would	AUX
ftr-475	1820	9	lead	lead	VERB
ftr-475	1820	10	to	to	ADP
ftr-475	1820	11	excess	excess	ADJ
ftr-475	1820	12	inclusions	inclusion	NOUN
ftr-475	1820	13	escaping	escape	VERB
ftr-475	1820	14	tax	tax	NOUN
ftr-475	1820	15	altogether	altogether	ADV
ftr-475	1820	16	(	(	PUNCT
ftr-475	1820	17	although	although	SCONJ
ftr-475	1820	18	regulations	regulation	NOUN
ftr-475	1820	19	,	,	PUNCT
ftr-475	1820	20	if	if	SCONJ
ftr-475	1820	21	and	and	CCONJ
ftr-475	1820	22	when	when	SCONJ
ftr-475	1820	23	issued	issue	VERB
ftr-475	1820	24	,	,	PUNCT
ftr-475	1820	25	could	could	AUX
ftr-475	1820	26	apply	apply	VERB
ftr-475	1820	27	retroactively	retroactively	ADV
ftr-475	1820	28	)	)	PUNCT
ftr-475	1820	29	.	.	PUNCT
ftr-475	1821	1	in	in	ADP
ftr-475	1821	2	short	short	ADJ
ftr-475	1821	3	,	,	PUNCT
ftr-475	1821	4	the	the	DET
ftr-475	1821	5	prudent	prudent	ADJ
ftr-475	1821	6	course	course	NOUN
ftr-475	1821	7	is	be	AUX
ftr-475	1821	8	for	for	ADP
ftr-475	1821	9	rics	ric	NOUN
ftr-475	1821	10	and	and	CCONJ
ftr-475	1821	11	reits	reit	NOUN
ftr-475	1821	12	to	to	PART
ftr-475	1821	13	take	take	VERB
ftr-475	1821	14	reasonable	reasonable	ADJ
ftr-475	1821	15	steps	step	NOUN
ftr-475	1821	16	to	to	PART
ftr-475	1821	17	attempt	attempt	VERB
ftr-475	1821	18	to	to	PART
ftr-475	1821	19	apply	apply	VERB
ftr-475	1821	20	section	section	NOUN
ftr-475	1821	21	860e(d	860e(d	NUM
ftr-475	1821	22	)	)	PUNCT
ftr-475	1821	23	.	.	PUNCT
ftr-475	1822	1	stepping	step	VERB
ftr-475	1822	2	back	back	ADV
ftr-475	1822	3	from	from	ADP
ftr-475	1822	4	the	the	DET
ftr-475	1822	5	details	detail	NOUN
ftr-475	1822	6	of	of	ADP
ftr-475	1822	7	section	section	NOUN
ftr-475	1822	8	860e(d	860e(d	NUM
ftr-475	1822	9	)	)	PUNCT
ftr-475	1822	10	,	,	PUNCT
ftr-475	1822	11	it	it	PRON
ftr-475	1822	12	is	be	AUX
ftr-475	1822	13	difficult	difficult	ADJ
ftr-475	1822	14	to	to	PART
ftr-475	1822	15	gauge	gauge	VERB
ftr-475	1822	16	as	as	ADP
ftr-475	1822	17	a	a	DET
ftr-475	1822	18	practical	practical	ADJ
ftr-475	1822	19	matter	matter	NOUN
ftr-475	1822	20	to	to	ADP
ftr-475	1822	21	what	what	DET
ftr-475	1822	22	extent	extent	NOUN
ftr-475	1822	23	reits	reit	NOUN
ftr-475	1822	24	and	and	CCONJ
ftr-475	1822	25	rics	ric	NOUN
ftr-475	1822	26	actually	actually	ADV
ftr-475	1822	27	will	will	AUX
ftr-475	1822	28	choose	choose	VERB
ftr-475	1822	29	to	to	PART
ftr-475	1822	30	invest	invest	VERB
ftr-475	1822	31	significantly	significantly	ADV
ftr-475	1822	32	in	in	ADP
ftr-475	1822	33	residual	residual	ADJ
ftr-475	1822	34	interests	interest	NOUN
ftr-475	1822	35	.	.	PUNCT
ftr-475	1823	1	this	this	PRON
ftr-475	1823	2	is	be	AUX
ftr-475	1823	3	because	because	SCONJ
ftr-475	1823	4	these	these	DET
ftr-475	1823	5	entities	entity	NOUN
ftr-475	1823	6	are	be	AUX
ftr-475	1823	7	subject	subject	ADJ
ftr-475	1823	8	to	to	ADP
ftr-475	1823	9	minimum	minimum	ADJ
ftr-475	1823	10	distribution	distribution	NOUN
ftr-475	1823	11	rules	rule	NOUN
ftr-475	1823	12	that	that	PRON
ftr-475	1823	13	require	require	VERB
ftr-475	1823	14	them	they	PRON
ftr-475	1823	15	to	to	PART
ftr-475	1823	16	distribute	distribute	VERB
ftr-475	1823	17	in	in	ADP
ftr-475	1823	18	dividends	dividend	NOUN
ftr-475	1823	19	the	the	DET
ftr-475	1823	20	greater	great	ADJ
ftr-475	1823	21	part	part	NOUN
ftr-475	1823	22	of	of	ADP
ftr-475	1823	23	their	their	PRON
ftr-475	1823	24	taxable	taxable	ADJ
ftr-475	1823	25	income	income	NOUN
ftr-475	1823	26	each	each	DET
ftr-475	1823	27	year	year	NOUN
ftr-475	1823	28	.	.	PUNCT
ftr-475	1824	1	excess	excess	ADJ
ftr-475	1824	2	inclusions	inclusion	NOUN
ftr-475	1824	3	,	,	PUNCT
ftr-475	1824	4	of	of	ADP
ftr-475	1824	5	course	course	NOUN
ftr-475	1824	6	,	,	PUNCT
ftr-475	1824	7	are	be	AUX
ftr-475	1824	8	items	item	NOUN
ftr-475	1824	9	of	of	ADP
ftr-475	1824	10	taxable	taxable	ADJ
ftr-475	1824	11	income	income	NOUN
ftr-475	1824	12	for	for	ADP
ftr-475	1824	13	which	which	PRON
ftr-475	1824	14	little	little	ADJ
ftr-475	1824	15	or	or	CCONJ
ftr-475	1824	16	no	no	PRON
ftr-475	1824	17	cash	cash	NOUN
ftr-475	1824	18	is	be	AUX
ftr-475	1824	19	received	receive	VERB
ftr-475	1824	20	.	.	PUNCT
ftr-475	1825	1	thus	thus	ADV
ftr-475	1825	2	,	,	PUNCT
ftr-475	1825	3	in	in	ADP
ftr-475	1825	4	order	order	NOUN
ftr-475	1825	5	to	to	PART
ftr-475	1825	6	meet	meet	VERB
ftr-475	1825	7	the	the	DET
ftr-475	1825	8	minimum	minimum	ADJ
ftr-475	1825	9	distribution	distribution	NOUN
ftr-475	1825	10	requirements	requirement	NOUN
ftr-475	1825	11	,	,	PUNCT
ftr-475	1825	12	a	a	DET
ftr-475	1825	13	reit	reit	NOUN
ftr-475	1825	14	or	or	CCONJ
ftr-475	1825	15	ric	ric	AUX
ftr-475	1825	16	holding	hold	VERB
ftr-475	1825	17	residual	residual	ADJ
ftr-475	1825	18	interests	interest	NOUN
ftr-475	1825	19	may	may	AUX
ftr-475	1825	20	have	have	VERB
ftr-475	1825	21	to	to	PART
ftr-475	1825	22	distribute	distribute	VERB
ftr-475	1825	23	capital	capital	NOUN
ftr-475	1825	24	to	to	ADP
ftr-475	1825	25	its	its	PRON
ftr-475	1825	26	shareholders	shareholder	NOUN
ftr-475	1825	27	.	.	PUNCT
ftr-475	1826	1	this	this	DET
ftr-475	1826	2	detriment	detriment	NOUN
ftr-475	1826	3	,	,	PUNCT
ftr-475	1826	4	however	however	ADV
ftr-475	1826	5	,	,	PUNCT
ftr-475	1826	6	may	may	AUX
ftr-475	1826	7	be	be	AUX
ftr-475	1826	8	balanced	balance	VERB
ftr-475	1826	9	by	by	ADP
ftr-475	1826	10	the	the	DET
ftr-475	1826	11	benefit	benefit	NOUN
ftr-475	1826	12	of	of	ADP
ftr-475	1826	13	having	have	VERB
ftr-475	1826	14	phantom	phantom	ADJ
ftr-475	1826	15	losses	loss	NOUN
ftr-475	1826	16	in	in	ADP
ftr-475	1826	17	later	later	ADJ
ftr-475	1826	18	years	year	NOUN
ftr-475	1826	19	from	from	ADP
ftr-475	1826	20	a	a	DET
ftr-475	1826	21	residual	residual	ADJ
ftr-475	1826	22	interest	interest	NOUN
ftr-475	1826	23	that	that	PRON
ftr-475	1826	24	offset	offset	VERB
ftr-475	1826	25	taxable	taxable	ADJ
ftr-475	1826	26	income	income	NOUN
ftr-475	1826	27	and	and	CCONJ
ftr-475	1826	28	thereby	thereby	ADV
ftr-475	1826	29	lower	low	ADJ
ftr-475	1826	30	the	the	DET
ftr-475	1826	31	minimum	minimum	ADJ
ftr-475	1826	32	distribution	distribution	NOUN
ftr-475	1826	33	requirements	requirement	NOUN
ftr-475	1826	34	.	.	PUNCT
ftr-475	1827	1	"	"	PUNCT
ftr-475	1827	2	'	'	PUNCT
ftr-475	1827	3	c.	c.	NOUN
ftr-475	1827	4	excess	excess	ADJ
ftr-475	1827	5	inclusions	inclusion	NOUN
ftr-475	1827	6	and	and	CCONJ
ftr-475	1827	7	the	the	DET
ftr-475	1827	8	alternative	alternative	ADJ
ftr-475	1827	9	mininun	mininun	NOUN
ftr-475	1827	10	tar	tar	NOUN
ftr-475	1827	11	under	under	ADP
ftr-475	1827	12	current	current	ADJ
ftr-475	1827	13	law	law	NOUN
ftr-475	1827	14	,	,	PUNCT
ftr-475	1827	15	no	no	DET
ftr-475	1827	16	special	special	ADJ
ftr-475	1827	17	provisions	provision	NOUN
ftr-475	1827	18	exist	exist	VERB
ftr-475	1827	19	with	with	ADP
ftr-475	1827	20	respect	respect	NOUN
ftr-475	1827	21	to	to	ADP
ftr-475	1827	22	the	the	DET
ftr-475	1827	23	calculation	calculation	NOUN
ftr-475	1827	24	of	of	ADP
ftr-475	1827	25	the	the	DET
ftr-475	1827	26	alternative	alternative	ADJ
ftr-475	1827	27	minimum	minimum	ADJ
ftr-475	1827	28	tax	tax	NOUN
ftr-475	1827	29	(	(	PUNCT
ftr-475	1827	30	"	"	PUNCT
ftr-475	1827	31	amt	amt	PROPN
ftr-475	1827	32	"	"	PUNCT
ftr-475	1827	33	)	)	PUNCT
ftr-475	1827	34	and	and	CCONJ
ftr-475	1827	35	excess	excess	ADJ
ftr-475	1827	36	inclusions	inclusion	NOUN
ftr-475	1827	37	from	from	ADP
ftr-475	1827	38	remic	remic	ADJ
ftr-475	1827	39	residual	residual	ADJ
ftr-475	1827	40	interests	interest	NOUN
ftr-475	1827	41	.	.	PUNCT
ftr-475	1828	1	excess	excess	ADJ
ftr-475	1828	2	inclusions	inclusion	NOUN
ftr-475	1828	3	are	be	AUX
ftr-475	1828	4	simply	simply	ADV
ftr-475	1828	5	part	part	NOUN
ftr-475	1828	6	of	of	ADP
ftr-475	1828	7	a	a	DET
ftr-475	1828	8	taxpayer	taxpayer	NOUN
ftr-475	1828	9	's	's	PART
ftr-475	1828	10	taxable	taxable	ADJ
ftr-475	1828	11	income	income	NOUN
ftr-475	1828	12	and	and	CCONJ
ftr-475	1828	13	,	,	PUNCT
ftr-475	1828	14	as	as	ADP
ftr-475	1828	15	such	such	ADJ
ftr-475	1828	16	,	,	PUNCT
ftr-475	1828	17	they	they	PRON
ftr-475	1828	18	are	be	AUX
ftr-475	1828	19	part	part	NOUN
ftr-475	1828	20	of	of	ADP
ftr-475	1828	21	the	the	DET
ftr-475	1828	22	starting	starting	NOUN
ftr-475	1828	23	point	point	NOUN
ftr-475	1828	24	for	for	ADP
ftr-475	1828	25	applying	apply	VERB
ftr-475	1828	26	the	the	DET
ftr-475	1828	27	amt.242	amt.242	NOUN
ftr-475	1828	28	although	although	SCONJ
ftr-475	1828	29	at	at	ADP
ftr-475	1828	30	first	first	ADJ
ftr-475	1828	31	blush	blush	NOUN
ftr-475	1828	32	it	it	PRON
ftr-475	1828	33	is	be	AUX
ftr-475	1828	34	not	not	PART
ftr-475	1828	35	apparent	apparent	ADJ
ftr-475	1828	36	why	why	SCONJ
ftr-475	1828	37	this	this	DET
ftr-475	1828	38	situation	situation	NOUN
ftr-475	1828	39	is	be	AUX
ftr-475	1828	40	at	at	ADV
ftr-475	1828	41	all	all	ADV
ftr-475	1828	42	problematic	problematic	ADJ
ftr-475	1828	43	,	,	PUNCT
ftr-475	1828	44	as	as	ADP
ftr-475	1828	45	a	a	DET
ftr-475	1828	46	policy	policy	NOUN
ftr-475	1828	47	matter	matter	NOUN
ftr-475	1828	48	a	a	DET
ftr-475	1828	49	question	question	NOUN
ftr-475	1828	50	exists	exist	VERB
ftr-475	1828	51	whether	whether	SCONJ
ftr-475	1828	52	this	this	DET
ftr-475	1828	53	amt	amt	PROPN
ftr-475	1828	54	calculus	calculus	NOUN
ftr-475	1828	55	is	be	AUX
ftr-475	1828	56	appropriate	appropriate	ADJ
ftr-475	1828	57	.	.	PUNCT
ftr-475	1829	1	take	take	VERB
ftr-475	1829	2	a	a	DET
ftr-475	1829	3	simple	simple	NOUN
ftr-475	1829	4	,	,	PUNCT
ftr-475	1829	5	but	but	CCONJ
ftr-475	1829	6	extreme	extreme	ADJ
ftr-475	1829	7	example	example	NOUN
ftr-475	1829	8	:	:	PUNCT
ftr-475	1829	9	x	x	PUNCT
ftr-475	1829	10	holds	hold	VERB
ftr-475	1829	11	a	a	DET
ftr-475	1829	12	residual	residual	ADJ
ftr-475	1829	13	interest	interest	NOUN
ftr-475	1829	14	and	and	CCONJ
ftr-475	1829	15	derives	derive	VERB
ftr-475	1829	16	excess	excess	ADJ
ftr-475	1829	17	inclusions	inclusion	NOUN
ftr-475	1829	18	for	for	ADP
ftr-475	1829	19	1994	1994	NUM
ftr-475	1829	20	in	in	ADP
ftr-475	1829	21	the	the	DET
ftr-475	1829	22	amount	amount	NOUN
ftr-475	1829	23	of	of	ADP
ftr-475	1829	24	$	$	SYM
ftr-475	1829	25	1,000	1,000	NUM
ftr-475	1829	26	.	.	PUNCT
ftr-475	1830	1	in	in	ADP
ftr-475	1830	2	1994	1994	NUM
ftr-475	1830	3	,	,	PUNCT
ftr-475	1830	4	x	x	PUNCT
ftr-475	1830	5	also	also	ADV
ftr-475	1830	6	realizes	realize	VERB
ftr-475	1830	7	deductions	deduction	NOUN
ftr-475	1830	8	of	of	ADP
ftr-475	1830	9	$	$	SYM
ftr-475	1830	10	2,000	2,000	NUM
ftr-475	1830	11	,	,	PUNCT
ftr-475	1830	12	$	$	SYM
ftr-475	1830	13	1,000	1,000	NUM
ftr-475	1830	14	of	of	ADP
ftr-475	1830	15	which	which	PRON
ftr-475	1830	16	would	would	AUX
ftr-475	1830	17	be	be	AUX
ftr-475	1830	18	added	add	VERB
ftr-475	1830	19	back	back	ADV
ftr-475	1830	20	into	into	ADP
ftr-475	1830	21	income	income	NOUN
ftr-475	1830	22	under	under	ADP
ftr-475	1830	23	the	the	DET
ftr-475	1830	24	amt	amt	PROPN
ftr-475	1830	25	rules	rule	NOUN
ftr-475	1830	26	.	.	PUNCT
ftr-475	1831	1	x	x	PRON
ftr-475	1831	2	has	have	VERB
ftr-475	1831	3	no	no	DET
ftr-475	1831	4	other	other	ADJ
ftr-475	1831	5	income	income	NOUN
ftr-475	1831	6	or	or	CCONJ
ftr-475	1831	7	deductions	deduction	NOUN
ftr-475	1831	8	.	.	PUNCT
ftr-475	1832	1	for	for	ADP
ftr-475	1832	2	regular	regular	ADJ
ftr-475	1832	3	tax	tax	NOUN
ftr-475	1832	4	purposes	purpose	NOUN
ftr-475	1832	5	,	,	PUNCT
ftr-475	1832	6	x	x	PRON
ftr-475	1832	7	has	have	VERB
ftr-475	1832	8	regular	regular	ADJ
ftr-475	1832	9	taxable	taxable	ADJ
ftr-475	1832	10	income	income	NOUN
ftr-475	1832	11	of	of	ADP
ftr-475	1832	12	$	$	SYM
ftr-475	1832	13	1,000	1,000	NUM
ftr-475	1832	14	.	.	PUNCT
ftr-475	1833	1	for	for	ADP
ftr-475	1833	2	amt	amt	PROPN
ftr-475	1833	3	purposes	purpose	NOUN
ftr-475	1833	4	,	,	PUNCT
ftr-475	1833	5	x	x	PRON
ftr-475	1833	6	must	must	AUX
ftr-475	1833	7	adjust	adjust	VERB
ftr-475	1833	8	its	its	PRON
ftr-475	1833	9	regular	regular	ADJ
ftr-475	1833	10	taxable	taxable	ADJ
ftr-475	1833	11	income	income	NOUN
ftr-475	1833	12	by	by	ADP
ftr-475	1833	13	adding	add	VERB
ftr-475	1833	14	back	back	ADP
ftr-475	1833	15	the	the	DET
ftr-475	1833	16	$	$	SYM
ftr-475	1833	17	1,000	1,000	NUM
ftr-475	1833	18	of	of	ADP
ftr-475	1833	19	deduc240	deduc240	PROPN
ftr-475	1833	20	.	.	PUNCT
ftr-475	1834	1	see	see	VERB
ftr-475	1834	2	robert	robert	PROPN
ftr-475	1834	3	1	1	PROPN
ftr-475	1834	4	.	.	PUNCT
ftr-475	1834	5	crnkovich	crnkovich	PROPN
ftr-475	1834	6	&	&	CCONJ
ftr-475	1834	7	kenneth	kenneth	PROPN
ftr-475	1834	8	h.	h.	PROPN
ftr-475	1834	9	heller	heller	PROPN
ftr-475	1834	10	,	,	PUNCT
ftr-475	1834	11	"	"	PUNCT
ftr-475	1834	12	to	to	ADP
ftr-475	1834	13	the	the	DET
ftr-475	1834	14	extent	extent	NOUN
ftr-475	1834	15	"	"	PUNCT
ftr-475	1834	16	provisions	provision	NOUN
ftr-475	1834	17	:	:	PUNCT
ftr-475	1834	18	when	when	SCONJ
ftr-475	1834	19	do	do	AUX
ftr-475	1834	20	they	they	PRON
ftr-475	1834	21	operate	operate	VERB
ftr-475	1834	22	without	without	ADP
ftr-475	1834	23	regulations	regulation	NOUN
ftr-475	1834	24	?	?	PUNCT
ftr-475	1834	25	,	,	PUNCT
ftr-475	1834	26	76	76	NUM
ftr-475	1834	27	j.	j.	NOUN
ftr-475	1834	28	tax'n	tax'n	ADP
ftr-475	1834	29	176	176	NUM
ftr-475	1834	30	(	(	PUNCT
ftr-475	1834	31	1992	1992	NUM
ftr-475	1834	32	)	)	PUNCT
ftr-475	1834	33	.	.	PUNCT
ftr-475	1835	1	241	241	X
ftr-475	1835	2	.	.	PUNCT
ftr-475	1836	1	some	some	DET
ftr-475	1836	2	discussion	discussion	NOUN
ftr-475	1836	3	of	of	ADP
ftr-475	1836	4	tax	tax	NOUN
ftr-475	1836	5	considerations	consideration	NOUN
ftr-475	1836	6	for	for	ADP
ftr-475	1836	7	rics	ric	NOUN
ftr-475	1836	8	investing	invest	VERB
ftr-475	1836	9	in	in	ADP
ftr-475	1836	10	remic	remic	ADJ
ftr-475	1836	11	residual	residual	ADJ
ftr-475	1836	12	interests	interest	NOUN
ftr-475	1836	13	can	can	AUX
ftr-475	1836	14	be	be	AUX
ftr-475	1836	15	found	find	VERB
ftr-475	1836	16	in	in	ADP
ftr-475	1836	17	steven	steven	PROPN
ftr-475	1836	18	d.	d.	PROPN
ftr-475	1836	19	conlon	conlon	PROPN
ftr-475	1836	20	&	&	CCONJ
ftr-475	1836	21	suzanne	suzanne	PROPN
ftr-475	1836	22	m.	m.	PROPN
ftr-475	1836	23	russell	russell	PROPN
ftr-475	1836	24	,	,	PUNCT
ftr-475	1836	25	tax	tax	NOUN
ftr-475	1836	26	considerations	consideration	NOUN
ftr-475	1836	27	for	for	ADP
ftr-475	1836	28	mutual	mutual	ADJ
ftr-475	1836	29	funds	fund	NOUN
ftr-475	1836	30	investing	invest	VERB
ftr-475	1836	31	in	in	ADP
ftr-475	1836	32	asset	asset	NOUN
ftr-475	1836	33	-	-	PUNCT
ftr-475	1836	34	backed	back	VERB
ftr-475	1836	35	and	and	CCONJ
ftr-475	1836	36	derivative	derivative	ADJ
ftr-475	1836	37	securities	security	NOUN
ftr-475	1836	38	.	.	PUNCT
ftr-475	1837	1	71	71	NUM
ftr-475	1837	2	taxes	taxis	NOUN
ftr-475	1837	3	12	12	NUM
ftr-475	1837	4	(	(	PUNCT
ftr-475	1837	5	1993	1993	NUM
ftr-475	1837	6	)	)	PUNCT
ftr-475	1837	7	.	.	PUNCT
ftr-475	1838	1	242	242	NUM
ftr-475	1838	2	.	.	PUNCT
ftr-475	1839	1	under	under	ADP
ftr-475	1839	2	§	§	PROPN
ftr-475	1839	3	55(b)(2	55(b)(2	NUM
ftr-475	1839	4	)	)	PUNCT
ftr-475	1839	5	,	,	PUNCT
ftr-475	1839	6	alternative	alternative	ADJ
ftr-475	1839	7	minimum	minimum	ADJ
ftr-475	1839	8	taxable	taxable	ADJ
ftr-475	1839	9	income	income	NOUN
ftr-475	1839	10	is	be	AUX
ftr-475	1839	11	defined	define	VERB
ftr-475	1839	12	as	as	ADP
ftr-475	1839	13	the	the	DET
ftr-475	1839	14	taxable	taxable	ADJ
ftr-475	1839	15	income	income	NOUN
ftr-475	1839	16	for	for	ADP
ftr-475	1839	17	the	the	DET
ftr-475	1839	18	year	year	NOUN
ftr-475	1839	19	(	(	PUNCT
ftr-475	1839	20	which	which	PRON
ftr-475	1839	21	would	would	AUX
ftr-475	1839	22	include	include	VERB
ftr-475	1839	23	excess	excess	ADJ
ftr-475	1839	24	inclusion	inclusion	NOUN
ftr-475	1839	25	amounts	amount	NOUN
ftr-475	1839	26	)	)	PUNCT
ftr-475	1839	27	subject	subject	NOUN
ftr-475	1839	28	to	to	ADP
ftr-475	1839	29	certain	certain	ADJ
ftr-475	1839	30	adjustments	adjustment	NOUN
ftr-475	1839	31	and	and	CCONJ
ftr-475	1839	32	add	add	VERB
ftr-475	1839	33	-	-	PUNCT
ftr-475	1839	34	backs	back	NOUN
ftr-475	1839	35	of	of	ADP
ftr-475	1839	36	certain	certain	ADJ
ftr-475	1839	37	tax	tax	NOUN
ftr-475	1839	38	preferences	preference	NOUN
ftr-475	1839	39	.	.	PUNCT
ftr-475	1840	1	19941	19941	NUM
ftr-475	1840	2	florida	florida	PROPN
ftr-475	1840	3	tax	tax	PROPN
ftr-475	1840	4	review	review	NOUN
ftr-475	1840	5	tions	tion	NOUN
ftr-475	1840	6	,	,	PUNCT
ftr-475	1840	7	thus	thus	ADV
ftr-475	1840	8	producing	produce	VERB
ftr-475	1840	9	amti	amti	NOUN
ftr-475	1840	10	of	of	ADP
ftr-475	1840	11	$	$	SYM
ftr-475	1840	12	2,000	2,000	NUM
ftr-475	1840	13	.	.	PUNCT
ftr-475	1840	14	is	be	AUX
ftr-475	1840	15	it	it	PRON
ftr-475	1840	16	appropriate	appropriate	ADJ
ftr-475	1840	17	for	for	SCONJ
ftr-475	1840	18	x	x	SYM
ftr-475	1840	19	to	to	PART
ftr-475	1840	20	be	be	AUX
ftr-475	1840	21	subject	subject	ADJ
ftr-475	1840	22	to	to	ADP
ftr-475	1840	23	additional	additional	ADJ
ftr-475	1840	24	tax	tax	NOUN
ftr-475	1840	25	under	under	ADP
ftr-475	1840	26	the	the	DET
ftr-475	1840	27	amt	amt	PROPN
ftr-475	1840	28	in	in	ADP
ftr-475	1840	29	this	this	DET
ftr-475	1840	30	case	case	NOUN
ftr-475	1840	31	?	?	PUNCT
ftr-475	1841	1	interestingly	interestingly	ADV
ftr-475	1841	2	,	,	PUNCT
ftr-475	1841	3	in	in	ADP
ftr-475	1841	4	an	an	DET
ftr-475	1841	5	unusual	unusual	ADJ
ftr-475	1841	6	display	display	NOUN
ftr-475	1841	7	of	of	ADP
ftr-475	1841	8	solicitude	solicitude	NOUN
ftr-475	1841	9	toward	toward	ADP
ftr-475	1841	10	holders	holder	NOUN
ftr-475	1841	11	of	of	ADP
ftr-475	1841	12	residual	residual	ADJ
ftr-475	1841	13	interests	interest	NOUN
ftr-475	1841	14	,	,	PUNCT
ftr-475	1841	15	congress	congress	PROPN
ftr-475	1841	16	is	be	AUX
ftr-475	1841	17	considering	consider	VERB
ftr-475	1841	18	(	(	PUNCT
ftr-475	1841	19	and	and	CCONJ
ftr-475	1841	20	probably	probably	ADV
ftr-475	1841	21	will	will	AUX
ftr-475	1841	22	pass	pass	VERB
ftr-475	1841	23	someday	someday	ADV
ftr-475	1841	24	)	)	PUNCT
ftr-475	1841	25	legislation	legislation	NOUN
ftr-475	1841	26	aimed	aim	VERB
ftr-475	1841	27	at	at	ADP
ftr-475	1841	28	changing	change	VERB
ftr-475	1841	29	the	the	DET
ftr-475	1841	30	above	above	ADJ
ftr-475	1841	31	result	result	NOUN
ftr-475	1841	32	.	.	PUNCT
ftr-475	1842	1	specifically	specifically	ADV
ftr-475	1842	2	,	,	PUNCT
ftr-475	1842	3	proposed	propose	VERB
ftr-475	1842	4	legislation	legislation	NOUN
ftr-475	1842	5	would	would	AUX
ftr-475	1842	6	add	add	VERB
ftr-475	1842	7	a	a	DET
ftr-475	1842	8	new	new	ADJ
ftr-475	1842	9	section	section	NOUN
ftr-475	1842	10	860e(a)(6	860e(a)(6	NUM
ftr-475	1842	11	)	)	PUNCT
ftr-475	1842	12	,	,	PUNCT
ftr-475	1842	13	which	which	PRON
ftr-475	1842	14	would	would	AUX
ftr-475	1842	15	provide	provide	VERB
ftr-475	1842	16	for	for	ADP
ftr-475	1842	17	rules	rule	NOUN
ftr-475	1842	18	coordinating	coordinate	VERB
ftr-475	1842	19	the	the	DET
ftr-475	1842	20	amt	amt	PROPN
ftr-475	1842	21	with	with	ADP
ftr-475	1842	22	the	the	DET
ftr-475	1842	23	excess	excess	ADJ
ftr-475	1842	24	inclusion	inclusion	NOUN
ftr-475	1842	25	rules.243	rules.243	PROPN
ftr-475	1842	26	the	the	DET
ftr-475	1842	27	first	first	ADJ
ftr-475	1842	28	aspect	aspect	NOUN
ftr-475	1842	29	of	of	ADP
ftr-475	1842	30	the	the	DET
ftr-475	1842	31	legislation	legislation	NOUN
ftr-475	1842	32	would	would	AUX
ftr-475	1842	33	be	be	AUX
ftr-475	1842	34	to	to	PART
ftr-475	1842	35	provide	provide	VERB
ftr-475	1842	36	that	that	PRON
ftr-475	1842	37	,	,	PUNCT
ftr-475	1842	38	for	for	ADP
ftr-475	1842	39	purposes	purpose	NOUN
ftr-475	1842	40	of	of	ADP
ftr-475	1842	41	applying	apply	VERB
ftr-475	1842	42	the	the	DET
ftr-475	1842	43	amt	amt	PROPN
ftr-475	1842	44	,	,	PUNCT
ftr-475	1842	45	taxpayers	taxpayer	NOUN
ftr-475	1842	46	may	may	AUX
ftr-475	1842	47	compute	compute	VERB
ftr-475	1842	48	taxable	taxable	ADJ
ftr-475	1842	49	income	income	NOUN
ftr-475	1842	50	by	by	ADP
ftr-475	1842	51	offsetting	offset	VERB
ftr-475	1842	52	excess	excess	ADJ
ftr-475	1842	53	inclusions	inclusion	NOUN
ftr-475	1842	54	with	with	ADP
ftr-475	1842	55	deductions	deduction	NOUN
ftr-475	1842	56	,	,	PUNCT
ftr-475	1842	57	including	include	VERB
ftr-475	1842	58	net	net	ADJ
ftr-475	1842	59	operating	operating	NOUN
ftr-475	1842	60	loss	loss	NOUN
ftr-475	1842	61	carryovers.244	carryovers.244	NOUN
ftr-475	1842	62	thus	thus	ADV
ftr-475	1842	63	,	,	PUNCT
ftr-475	1842	64	in	in	ADP
ftr-475	1842	65	the	the	DET
ftr-475	1842	66	above	above	ADJ
ftr-475	1842	67	example	example	NOUN
ftr-475	1842	68	,	,	PUNCT
ftr-475	1842	69	the	the	DET
ftr-475	1842	70	taxpayer	taxpayer	NOUN
ftr-475	1842	71	would	would	AUX
ftr-475	1842	72	compute	compute	VERB
ftr-475	1842	73	its	its	PRON
ftr-475	1842	74	taxable	taxable	ADJ
ftr-475	1842	75	income	income	NOUN
ftr-475	1842	76	by	by	ADP
ftr-475	1842	77	subtracting	subtract	VERB
ftr-475	1842	78	the	the	DET
ftr-475	1842	79	deductions	deduction	NOUN
ftr-475	1842	80	of	of	ADP
ftr-475	1842	81	$	$	SYM
ftr-475	1842	82	2,000	2,000	NUM
ftr-475	1842	83	from	from	ADP
ftr-475	1842	84	its	its	PRON
ftr-475	1842	85	income	income	NOUN
ftr-475	1842	86	of	of	ADP
ftr-475	1842	87	$	$	SYM
ftr-475	1842	88	1,000	1,000	NUM
ftr-475	1842	89	,	,	PUNCT
ftr-475	1842	90	producing	produce	VERB
ftr-475	1842	91	a	a	DET
ftr-475	1842	92	loss	loss	NOUN
ftr-475	1842	93	of	of	ADP
ftr-475	1842	94	$	$	SYM
ftr-475	1842	95	1,000	1,000	NUM
ftr-475	1842	96	.	.	PUNCT
ftr-475	1843	1	under	under	ADP
ftr-475	1843	2	the	the	DET
ftr-475	1843	3	amt	amt	PROPN
ftr-475	1843	4	,	,	PUNCT
ftr-475	1843	5	$	$	SYM
ftr-475	1843	6	1,000	1,000	NUM
ftr-475	1843	7	of	of	ADP
ftr-475	1843	8	deductions	deduction	NOUN
ftr-475	1843	9	are	be	AUX
ftr-475	1843	10	added	add	VERB
ftr-475	1843	11	back	back	ADV
ftr-475	1843	12	,	,	PUNCT
ftr-475	1843	13	thereby	thereby	ADV
ftr-475	1843	14	producing	produce	VERB
ftr-475	1843	15	amti	amti	NOUN
ftr-475	1843	16	of	of	ADP
ftr-475	1843	17	$	$	SYM
ftr-475	1843	18	0	0	NUM
ftr-475	1843	19	and	and	CCONJ
ftr-475	1843	20	no	no	DET
ftr-475	1843	21	amt	amt	PROPN
ftr-475	1843	22	liability	liability	NOUN
ftr-475	1843	23	for	for	ADP
ftr-475	1843	24	x.	x.	NOUN
ftr-475	1843	25	the	the	DET
ftr-475	1843	26	proposed	propose	VERB
ftr-475	1843	27	legislation	legislation	NOUN
ftr-475	1843	28	,	,	PUNCT
ftr-475	1843	29	however	however	ADV
ftr-475	1843	30	,	,	PUNCT
ftr-475	1843	31	would	would	AUX
ftr-475	1843	32	provide	provide	VERB
ftr-475	1843	33	a	a	DET
ftr-475	1843	34	second	second	ADJ
ftr-475	1843	35	,	,	PUNCT
ftr-475	1843	36	independent	independent	ADJ
ftr-475	1843	37	rule	rule	NOUN
ftr-475	1843	38	that	that	SCONJ
ftr-475	1843	39	the	the	DET
ftr-475	1843	40	amti	amti	NOUN
ftr-475	1843	41	of	of	ADP
ftr-475	1843	42	a	a	DET
ftr-475	1843	43	taxpayer	taxpayer	NOUN
ftr-475	1843	44	may	may	AUX
ftr-475	1843	45	not	not	PART
ftr-475	1843	46	be	be	AUX
ftr-475	1843	47	less	less	ADJ
ftr-475	1843	48	than	than	ADP
ftr-475	1843	49	its	its	PRON
ftr-475	1843	50	excess	excess	ADJ
ftr-475	1843	51	inclusion	inclusion	NOUN
ftr-475	1843	52	for	for	ADP
ftr-475	1843	53	the	the	DET
ftr-475	1843	54	taxable	taxable	ADJ
ftr-475	1843	55	year.245	year.245	PROPN
ftr-475	1843	56	the	the	DET
ftr-475	1843	57	stated	stated	ADJ
ftr-475	1843	58	effect	effect	NOUN
ftr-475	1843	59	of	of	ADP
ftr-475	1843	60	this	this	DET
ftr-475	1843	61	rule	rule	NOUN
ftr-475	1843	62	is	be	AUX
ftr-475	1843	63	that	that	SCONJ
ftr-475	1843	64	even	even	ADV
ftr-475	1843	65	if	if	SCONJ
ftr-475	1843	66	a	a	DET
ftr-475	1843	67	taxpayer	taxpayer	NOUN
ftr-475	1843	68	has	have	AUX
ftr-475	1843	69	been	be	AUX
ftr-475	1843	70	able	able	ADJ
ftr-475	1843	71	to	to	PART
ftr-475	1843	72	utilize	utilize	VERB
ftr-475	1843	73	nonrefundable	nonrefundable	ADJ
ftr-475	1843	74	tax	tax	NOUN
ftr-475	1843	75	credits	credit	NOUN
ftr-475	1843	76	to	to	PART
ftr-475	1843	77	eliminate	eliminate	VERB
ftr-475	1843	78	its	its	PRON
ftr-475	1843	79	tax	tax	NOUN
ftr-475	1843	80	liability	liability	NOUN
ftr-475	1843	81	for	for	ADP
ftr-475	1843	82	regular	regular	ADJ
ftr-475	1843	83	tax	tax	NOUN
ftr-475	1843	84	purposes,246	purposes,246	PROPN
ftr-475	1843	85	it	it	PRON
ftr-475	1843	86	will	will	AUX
ftr-475	1843	87	not	not	PART
ftr-475	1843	88	be	be	AUX
ftr-475	1843	89	able	able	ADJ
ftr-475	1843	90	to	to	PART
ftr-475	1843	91	do	do	VERB
ftr-475	1843	92	so	so	ADV
ftr-475	1843	93	for	for	ADP
ftr-475	1843	94	amt	amt	PROPN
ftr-475	1843	95	purposes	purpose	NOUN
ftr-475	1843	96	and	and	CCONJ
ftr-475	1843	97	will	will	AUX
ftr-475	1843	98	therefore	therefore	ADV
ftr-475	1843	99	always	always	ADV
ftr-475	1843	100	be	be	AUX
ftr-475	1843	101	liable	liable	ADJ
ftr-475	1843	102	at	at	ADP
ftr-475	1843	103	the	the	DET
ftr-475	1843	104	amt	amt	PROPN
ftr-475	1843	105	rate	rate	NOUN
ftr-475	1843	106	on	on	ADP
ftr-475	1843	107	its	its	PRON
ftr-475	1843	108	excess	excess	ADJ
ftr-475	1843	109	inclusions	inclusion	NOUN
ftr-475	1843	110	.	.	PUNCT
ftr-475	1844	1	it	it	PRON
ftr-475	1844	2	is	be	AUX
ftr-475	1844	3	hard	hard	ADJ
ftr-475	1844	4	to	to	PART
ftr-475	1844	5	quibble	quibble	VERB
ftr-475	1844	6	too	too	ADV
ftr-475	1844	7	much	much	ADJ
ftr-475	1844	8	with	with	ADP
ftr-475	1844	9	this	this	DET
ftr-475	1844	10	provision	provision	NOUN
ftr-475	1844	11	from	from	ADP
ftr-475	1844	12	a	a	DET
ftr-475	1844	13	policy	policy	NOUN
ftr-475	1844	14	perspective	perspective	NOUN
ftr-475	1844	15	,	,	PUNCT
ftr-475	1844	16	since	since	SCONJ
ftr-475	1844	17	it	it	PRON
ftr-475	1844	18	is	be	AUX
ftr-475	1844	19	difficult	difficult	ADJ
ftr-475	1844	20	to	to	PART
ftr-475	1844	21	reconcile	reconcile	VERB
ftr-475	1844	22	the	the	DET
ftr-475	1844	23	allowance	allowance	NOUN
ftr-475	1844	24	of	of	ADP
ftr-475	1844	25	credits	credit	NOUN
ftr-475	1844	26	against	against	ADP
ftr-475	1844	27	excess	excess	ADJ
ftr-475	1844	28	inclusion	inclusion	NOUN
ftr-475	1844	29	liability	liability	NOUN
ftr-475	1844	30	for	for	ADP
ftr-475	1844	31	regular	regular	ADJ
ftr-475	1844	32	tax	tax	NOUN
ftr-475	1844	33	purposes	purpose	NOUN
ftr-475	1844	34	with	with	ADP
ftr-475	1844	35	the	the	DET
ftr-475	1844	36	objective	objective	NOUN
ftr-475	1844	37	of	of	ADP
ftr-475	1844	38	ensuring	ensure	VERB
ftr-475	1844	39	such	such	ADJ
ftr-475	1844	40	amounts	amount	NOUN
ftr-475	1844	41	were	be	AUX
ftr-475	1844	42	taxable	taxable	ADJ
ftr-475	1844	43	in	in	ADP
ftr-475	1844	44	all	all	DET
ftr-475	1844	45	events	event	NOUN
ftr-475	1844	46	.	.	PUNCT
ftr-475	1845	1	a	a	DET
ftr-475	1845	2	third	third	ADJ
ftr-475	1845	3	and	and	CCONJ
ftr-475	1845	4	final	final	ADJ
ftr-475	1845	5	rule	rule	NOUN
ftr-475	1845	6	that	that	PRON
ftr-475	1845	7	proposed	propose	VERB
ftr-475	1845	8	legislation	legislation	NOUN
ftr-475	1845	9	would	would	AUX
ftr-475	1845	10	create	create	VERB
ftr-475	1845	11	would	would	AUX
ftr-475	1845	12	be	be	AUX
ftr-475	1845	13	that	that	SCONJ
ftr-475	1845	14	in	in	ADP
ftr-475	1845	15	computing	compute	VERB
ftr-475	1845	16	the	the	DET
ftr-475	1845	17	alternative	alternative	ADJ
ftr-475	1845	18	tax	tax	NOUN
ftr-475	1845	19	net	net	ADJ
ftr-475	1845	20	operating	operating	NOUN
ftr-475	1845	21	loss	loss	NOUN
ftr-475	1845	22	deduction	deduction	NOUN
ftr-475	1845	23	,	,	PUNCT
ftr-475	1845	24	excess	excess	ADJ
ftr-475	1845	25	inclusions	inclusion	NOUN
ftr-475	1845	26	are	be	AUX
ftr-475	1845	27	ignored	ignore	VERB
ftr-475	1845	28	.	.	PUNCT
ftr-475	1846	1	according	accord	VERB
ftr-475	1846	2	to	to	ADP
ftr-475	1846	3	the	the	DET
ftr-475	1846	4	accompanying	accompanying	ADJ
ftr-475	1846	5	description	description	NOUN
ftr-475	1846	6	of	of	ADP
ftr-475	1846	7	the	the	DET
ftr-475	1846	8	rule	rule	NOUN
ftr-475	1846	9	,	,	PUNCT
ftr-475	1846	10	"	"	PUNCT
ftr-475	1846	11	[	[	X
ftr-475	1846	12	t]his	t]his	ADP
ftr-475	1846	13	provision	provision	NOUN
ftr-475	1846	14	insures	insure	VERB
ftr-475	1846	15	that	that	SCONJ
ftr-475	1846	16	net	net	ADJ
ftr-475	1846	17	operating	operating	NOUN
ftr-475	1846	18	losses	loss	NOUN
ftr-475	1846	19	will	will	AUX
ftr-475	1846	20	not	not	PART
ftr-475	1846	21	reduce	reduce	VERB
ftr-475	1846	22	any	any	DET
ftr-475	1846	23	income	income	NOUN
ftr-475	1846	24	attributable	attributable	ADJ
ftr-475	1846	25	to	to	ADP
ftr-475	1846	26	any	any	DET
ftr-475	1846	27	excess	excess	ADJ
ftr-475	1846	28	inclusions	inclusion	NOUN
ftr-475	1846	29	.	.	PUNCT
ftr-475	1847	1	"247	"247	NOUN
ftr-475	1847	2	it	it	PRON
ftr-475	1847	3	is	be	AUX
ftr-475	1847	4	not	not	PART
ftr-475	1847	5	entirely	entirely	ADV
ftr-475	1847	6	clear	clear	ADJ
ftr-475	1847	7	whether	whether	SCONJ
ftr-475	1847	8	this	this	DET
ftr-475	1847	9	rule	rule	NOUN
ftr-475	1847	10	is	be	AUX
ftr-475	1847	11	necessary	necessary	ADJ
ftr-475	1847	12	to	to	PART
ftr-475	1847	13	achieve	achieve	VERB
ftr-475	1847	14	that	that	DET
ftr-475	1847	15	purpose	purpose	NOUN
ftr-475	1847	16	,	,	PUNCT
ftr-475	1847	17	given	give	VERB
ftr-475	1847	18	the	the	DET
ftr-475	1847	19	second	second	ADJ
ftr-475	1847	20	rule	rule	NOUN
ftr-475	1847	21	described	describe	VERB
ftr-475	1847	22	above	above	ADV
ftr-475	1847	23	(	(	PUNCT
ftr-475	1847	24	amti	amti	PROPN
ftr-475	1847	25	may	may	AUX
ftr-475	1847	26	not	not	PART
ftr-475	1847	27	be	be	AUX
ftr-475	1847	28	less	less	ADJ
ftr-475	1847	29	than	than	ADP
ftr-475	1847	30	the	the	DET
ftr-475	1847	31	excess	excess	ADJ
ftr-475	1847	32	inclusion	inclusion	NOUN
ftr-475	1847	33	for	for	ADP
ftr-475	1847	34	the	the	DET
ftr-475	1847	35	taxable	taxable	ADJ
ftr-475	1847	36	year	year	NOUN
ftr-475	1847	37	)	)	PUNCT
ftr-475	1847	38	.	.	PUNCT
ftr-475	1848	1	however	however	ADV
ftr-475	1848	2	,	,	PUNCT
ftr-475	1848	3	it	it	PRON
ftr-475	1848	4	would	would	AUX
ftr-475	1848	5	have	have	VERB
ftr-475	1848	6	the	the	DET
ftr-475	1848	7	collateral	collateral	ADJ
ftr-475	1848	8	effect	effect	NOUN
ftr-475	1848	9	of	of	ADP
ftr-475	1848	10	ensuring	ensure	VERB
ftr-475	1848	11	that	that	SCONJ
ftr-475	1848	12	not	not	PART
ftr-475	1848	13	only	only	ADV
ftr-475	1848	14	does	do	AUX
ftr-475	1848	15	the	the	DET
ftr-475	1848	16	taxpayer	taxpayer	NOUN
ftr-475	1848	17	pay	pay	VERB
ftr-475	1848	18	tax	tax	NOUN
ftr-475	1848	19	on	on	ADP
ftr-475	1848	20	its	its	PRON
ftr-475	1848	21	excess	excess	ADJ
ftr-475	1848	22	inclusion	inclusion	NOUN
ftr-475	1848	23	,	,	PUNCT
ftr-475	1848	24	but	but	CCONJ
ftr-475	1848	25	that	that	SCONJ
ftr-475	1848	26	the	the	DET
ftr-475	1848	27	taxpayer	taxpayer	NOUN
ftr-475	1848	28	pays	pay	VERB
ftr-475	1848	29	some	some	DET
ftr-475	1848	30	tax	tax	NOUN
ftr-475	1848	31	on	on	ADP
ftr-475	1848	32	its	its	PRON
ftr-475	1848	33	non	non	ADJ
ftr-475	1848	34	-	-	ADJ
ftr-475	1848	35	excess	excess	ADJ
ftr-475	1848	36	inclusion	inclusion	NOUN
ftr-475	1848	37	income	income	NOUN
ftr-475	1848	38	.	.	PUNCT
ftr-475	1849	1	243	243	NUM
ftr-475	1849	2	.	.	PUNCT
ftr-475	1850	1	tax	tax	NOUN
ftr-475	1850	2	simplification	simplification	NOUN
ftr-475	1850	3	and	and	CCONJ
ftr-475	1850	4	technical	technical	ADJ
ftr-475	1850	5	corrections	correction	NOUN
ftr-475	1850	6	act	act	NOUN
ftr-475	1850	7	of	of	ADP
ftr-475	1850	8	1993	1993	NUM
ftr-475	1850	9	,	,	PUNCT
ftr-475	1850	10	h.r	h.r	PROPN
ftr-475	1850	11	.	.	PROPN
ftr-475	1850	12	3419	3419	NUM
ftr-475	1850	13	,	,	PUNCT
ftr-475	1850	14	103d	103d	NUM
ftr-475	1850	15	cong	cong	NOUN
ftr-475	1850	16	.	.	PUNCT
ftr-475	1850	17	,	,	PUNCT
ftr-475	1850	18	1st	1st	ADJ
ftr-475	1850	19	sess	sess	NOUN
ftr-475	1850	20	.	.	PUNCT
ftr-475	1851	1	(	(	PUNCT
ftr-475	1851	2	1993	1993	NUM
ftr-475	1851	3	)	)	PUNCT
ftr-475	1851	4	(	(	PUNCT
ftr-475	1851	5	proposing	propose	VERB
ftr-475	1851	6	§	§	PROPN
ftr-475	1851	7	860e(a)(6	860e(a)(6	NUM
ftr-475	1851	8	)	)	PUNCT
ftr-475	1851	9	in	in	ADP
ftr-475	1851	10	§	§	PROPN
ftr-475	1851	11	1003(i)(1	1003(i)(1	NUM
ftr-475	1851	12	)	)	PUNCT
ftr-475	1851	13	)	)	PUNCT
ftr-475	1851	14	.	.	PUNCT
ftr-475	1852	1	244	244	NUM
ftr-475	1852	2	.	.	PUNCT
ftr-475	1853	1	i	i	PRON
ftr-475	1853	2	d.	d.	PROPN
ftr-475	1853	3	245	245	NUM
ftr-475	1853	4	.	.	PUNCT
ftr-475	1854	1	i	i	PRON
ftr-475	1854	2	d.	d.	PROPN
ftr-475	1854	3	(	(	PUNCT
ftr-475	1854	4	section	section	NOUN
ftr-475	1854	5	1003(i)(1	1003(i)(1	NUM
ftr-475	1854	6	)	)	PUNCT
ftr-475	1854	7	adds	add	VERB
ftr-475	1854	8	proposed	propose	VERB
ftr-475	1854	9	§	§	PROPN
ftr-475	1854	10	860e(a)(6)(b	860e(a)(6)(b	PROPN
ftr-475	1854	11	)	)	PUNCT
ftr-475	1854	12	)	)	PUNCT
ftr-475	1854	13	.	.	PUNCT
ftr-475	1855	1	246	246	NUM
ftr-475	1855	2	.	.	PUNCT
ftr-475	1856	1	see	see	VERB
ftr-475	1856	2	supra	supra	PROPN
ftr-475	1856	3	part	part	PROPN
ftr-475	1856	4	v.b.2	v.b.2	X
ftr-475	1856	5	.	.	NOUN
ftr-475	1857	1	247	247	NUM
ftr-475	1857	2	.	.	PUNCT
ftr-475	1858	1	h.r	h.r	PROPN
ftr-475	1858	2	.	.	PROPN
ftr-475	1858	3	rep	rep	PROPN
ftr-475	1858	4	.	.	PROPN
ftr-475	1859	1	no	no	PROPN
ftr-475	1859	2	.	.	NOUN
ftr-475	1860	1	353	353	NUM
ftr-475	1860	2	,	,	PUNCT
ftr-475	1860	3	103d	103d	NUM
ftr-475	1860	4	cong	cong	NOUN
ftr-475	1860	5	.	.	PUNCT
ftr-475	1860	6	,	,	PUNCT
ftr-475	1860	7	1st	1st	ADJ
ftr-475	1860	8	sess	sess	NOUN
ftr-475	1860	9	.	.	PUNCT
ftr-475	1861	1	225	225	NUM
ftr-475	1861	2	(	(	PUNCT
ftr-475	1861	3	1993	1993	NUM
ftr-475	1861	4	)	)	PUNCT
ftr-475	1861	5	.	.	PUNCT
ftr-475	1862	1	[	[	X
ftr-475	1862	2	vol	vol	NOUN
ftr-475	1862	3	2:4	2:4	NUM
ftr-475	1862	4	tax	tax	NOUN
ftr-475	1862	5	aspects	aspect	NOUN
ftr-475	1862	6	of	of	ADP
ftr-475	1862	7	remic	remic	ADJ
ftr-475	1862	8	residual	residual	ADJ
ftr-475	1862	9	interests	interest	NOUN
ftr-475	1862	10	as	as	ADP
ftr-475	1862	11	currently	currently	ADV
ftr-475	1862	12	drafted	draft	VERB
ftr-475	1862	13	,	,	PUNCT
ftr-475	1862	14	the	the	DET
ftr-475	1862	15	legislation	legislation	NOUN
ftr-475	1862	16	would	would	AUX
ftr-475	1862	17	carry	carry	VERB
ftr-475	1862	18	a	a	DET
ftr-475	1862	19	retroactive	retroactive	ADJ
ftr-475	1862	20	effective	effective	ADJ
ftr-475	1862	21	date	date	NOUN
ftr-475	1862	22	and	and	CCONJ
ftr-475	1862	23	apply	apply	VERB
ftr-475	1862	24	to	to	ADP
ftr-475	1862	25	taxable	taxable	ADJ
ftr-475	1862	26	years	year	NOUN
ftr-475	1862	27	beginning	begin	VERB
ftr-475	1862	28	on	on	ADP
ftr-475	1862	29	or	or	CCONJ
ftr-475	1862	30	after	after	ADP
ftr-475	1862	31	december	december	PROPN
ftr-475	1862	32	31	31	NUM
ftr-475	1862	33	,	,	PUNCT
ftr-475	1862	34	1986	1986	NUM
ftr-475	1862	35	(	(	PUNCT
ftr-475	1862	36	the	the	DET
ftr-475	1862	37	general	general	ADJ
ftr-475	1862	38	effective	effective	ADJ
ftr-475	1862	39	date	date	NOUN
ftr-475	1862	40	of	of	ADP
ftr-475	1862	41	the	the	DET
ftr-475	1862	42	original	original	ADJ
ftr-475	1862	43	remic	remic	NOUN
ftr-475	1862	44	provisions	provision	NOUN
ftr-475	1862	45	)	)	PUNCT
ftr-475	1862	46	,	,	PUNCT
ftr-475	1862	47	but	but	CCONJ
ftr-475	1862	48	taxpayers	taxpayer	NOUN
ftr-475	1862	49	would	would	AUX
ftr-475	1862	50	be	be	AUX
ftr-475	1862	51	permitted	permit	VERB
ftr-475	1862	52	to	to	PART
ftr-475	1862	53	elect	elect	VERB
ftr-475	1862	54	to	to	PART
ftr-475	1862	55	apply	apply	VERB
ftr-475	1862	56	the	the	DET
ftr-475	1862	57	provision	provision	NOUN
ftr-475	1862	58	only	only	ADV
ftr-475	1862	59	to	to	ADP
ftr-475	1862	60	taxable	taxable	ADJ
ftr-475	1862	61	years	year	NOUN
ftr-475	1862	62	beginning	begin	VERB
ftr-475	1862	63	after	after	ADP
ftr-475	1862	64	the	the	DET
ftr-475	1862	65	date	date	NOUN
ftr-475	1862	66	of	of	ADP
ftr-475	1862	67	enactment.248	enactment.248	PROPN
ftr-475	1862	68	the	the	DET
ftr-475	1862	69	entire	entire	ADJ
ftr-475	1862	70	discussion	discussion	NOUN
ftr-475	1862	71	above	above	ADP
ftr-475	1862	72	rests	rest	NOUN
ftr-475	1862	73	,	,	PUNCT
ftr-475	1862	74	of	of	ADP
ftr-475	1862	75	course	course	NOUN
ftr-475	1862	76	,	,	PUNCT
ftr-475	1862	77	on	on	ADP
ftr-475	1862	78	the	the	DET
ftr-475	1862	79	enactment	enactment	NOUN
ftr-475	1862	80	of	of	ADP
ftr-475	1862	81	new	new	ADJ
ftr-475	1862	82	section	section	NOUN
ftr-475	1862	83	860e(a)(6	860e(a)(6	NUM
ftr-475	1862	84	)	)	PUNCT
ftr-475	1862	85	,	,	PUNCT
ftr-475	1862	86	an	an	DET
ftr-475	1862	87	event	event	NOUN
ftr-475	1862	88	that	that	PRON
ftr-475	1862	89	is	be	AUX
ftr-475	1862	90	inherently	inherently	ADV
ftr-475	1862	91	uncertain	uncertain	ADJ
ftr-475	1862	92	and	and	CCONJ
ftr-475	1862	93	unpredictable	unpredictable	ADJ
ftr-475	1862	94	.	.	PUNCT
ftr-475	1863	1	vi	vi	X
ftr-475	1863	2	.	.	NOUN
ftr-475	1863	3	tax	tax	NOUN
ftr-475	1863	4	treatment	treatment	NOUN
ftr-475	1863	5	of	of	ADP
ftr-475	1863	6	special	special	ADJ
ftr-475	1863	7	holders	holder	NOUN
ftr-475	1863	8	a.	a.	NOUN
ftr-475	1863	9	foreign	foreign	ADJ
ftr-475	1863	10	residual	residual	ADJ
ftr-475	1863	11	interest	interest	NOUN
ftr-475	1863	12	holders	holder	NOUN
ftr-475	1863	13	as	as	SCONJ
ftr-475	1863	14	described	describe	VERB
ftr-475	1863	15	below	below	ADV
ftr-475	1863	16	,	,	PUNCT
ftr-475	1863	17	certain	certain	ADJ
ftr-475	1863	18	restrictions	restriction	NOUN
ftr-475	1863	19	apply	apply	VERB
ftr-475	1863	20	to	to	ADP
ftr-475	1863	21	the	the	DET
ftr-475	1863	22	transfer	transfer	NOUN
ftr-475	1863	23	of	of	ADP
ftr-475	1863	24	a	a	DET
ftr-475	1863	25	residual	residual	ADJ
ftr-475	1863	26	interest	interest	NOUN
ftr-475	1863	27	to	to	ADP
ftr-475	1863	28	a	a	DET
ftr-475	1863	29	foreign	foreign	ADJ
ftr-475	1863	30	person	person	NOUN
ftr-475	1863	31	,	,	PUNCT
ftr-475	1863	32	the	the	DET
ftr-475	1863	33	result	result	NOUN
ftr-475	1863	34	of	of	ADP
ftr-475	1863	35	which	which	PRON
ftr-475	1863	36	is	be	AUX
ftr-475	1863	37	to	to	PART
ftr-475	1863	38	constrain	constrain	VERB
ftr-475	1863	39	significantly	significantly	ADV
ftr-475	1863	40	those	those	DET
ftr-475	1863	41	instances	instance	NOUN
ftr-475	1863	42	in	in	ADP
ftr-475	1863	43	which	which	PRON
ftr-475	1863	44	a	a	DET
ftr-475	1863	45	foreign	foreign	ADJ
ftr-475	1863	46	person	person	NOUN
ftr-475	1863	47	can	can	AUX
ftr-475	1863	48	ever	ever	ADV
ftr-475	1863	49	hold	hold	VERB
ftr-475	1863	50	a	a	DET
ftr-475	1863	51	residual	residual	ADJ
ftr-475	1863	52	interest	interest	NOUN
ftr-475	1863	53	.	.	PUNCT
ftr-475	1864	1	yet	yet	ADV
ftr-475	1864	2	,	,	PUNCT
ftr-475	1864	3	the	the	DET
ftr-475	1864	4	transfer	transfer	NOUN
ftr-475	1864	5	restrictions	restriction	NOUN
ftr-475	1864	6	are	be	AUX
ftr-475	1864	7	not	not	PART
ftr-475	1864	8	absolute	absolute	ADJ
ftr-475	1864	9	;	;	PUNCT
ftr-475	1864	10	with	with	ADP
ftr-475	1864	11	appropriate	appropriate	ADJ
ftr-475	1864	12	structuring	structuring	NOUN
ftr-475	1864	13	a	a	DET
ftr-475	1864	14	residual	residual	ADJ
ftr-475	1864	15	interest	interest	NOUN
ftr-475	1864	16	can	can	AUX
ftr-475	1864	17	be	be	AUX
ftr-475	1864	18	transferred	transfer	VERB
ftr-475	1864	19	to	to	ADP
ftr-475	1864	20	a	a	DET
ftr-475	1864	21	foreign	foreign	ADJ
ftr-475	1864	22	person	person	NOUN
ftr-475	1864	23	.	.	PUNCT
ftr-475	1864	24	"	"	PUNCT
ftr-475	1865	1	9	9	NUM
ftr-475	1865	2	further	far	ADV
ftr-475	1865	3	,	,	PUNCT
ftr-475	1865	4	the	the	DET
ftr-475	1865	5	transfer	transfer	NOUN
ftr-475	1865	6	restrictions	restriction	NOUN
ftr-475	1865	7	seemingly	seemingly	ADV
ftr-475	1865	8	do	do	AUX
ftr-475	1865	9	not	not	PART
ftr-475	1865	10	apply	apply	VERB
ftr-475	1865	11	to	to	ADP
ftr-475	1865	12	a	a	DET
ftr-475	1865	13	foreign	foreign	ADJ
ftr-475	1865	14	sponsor	sponsor	NOUN
ftr-475	1865	15	that	that	PRON
ftr-475	1865	16	retains	retain	VERB
ftr-475	1865	17	a	a	DET
ftr-475	1865	18	residual	residual	ADJ
ftr-475	1865	19	interest	interest	NOUN
ftr-475	1865	20	.	.	PUNCT
ftr-475	1866	1	however	however	ADV
ftr-475	1866	2	,	,	PUNCT
ftr-475	1866	3	it	it	PRON
ftr-475	1866	4	must	must	AUX
ftr-475	1866	5	be	be	AUX
ftr-475	1866	6	acknowledged	acknowledge	VERB
ftr-475	1866	7	that	that	SCONJ
ftr-475	1866	8	,	,	PUNCT
ftr-475	1866	9	absent	absent	ADJ
ftr-475	1866	10	a	a	DET
ftr-475	1866	11	change	change	NOUN
ftr-475	1866	12	in	in	ADP
ftr-475	1866	13	law	law	NOUN
ftr-475	1866	14	,	,	PUNCT
ftr-475	1866	15	the	the	DET
ftr-475	1866	16	incidence	incidence	NOUN
ftr-475	1866	17	of	of	ADP
ftr-475	1866	18	foreign	foreign	NOUN
ftr-475	1866	19	-	-	PUNCT
ftr-475	1866	20	owned	own	VERB
ftr-475	1866	21	residual	residual	ADJ
ftr-475	1866	22	interests	interest	NOUN
ftr-475	1866	23	is	be	AUX
ftr-475	1866	24	likely	likely	ADJ
ftr-475	1866	25	to	to	PART
ftr-475	1866	26	be	be	AUX
ftr-475	1866	27	quite	quite	ADV
ftr-475	1866	28	small	small	ADJ
ftr-475	1866	29	.	.	PUNCT
ftr-475	1867	1	thus	thus	ADV
ftr-475	1867	2	,	,	PUNCT
ftr-475	1867	3	it	it	PRON
ftr-475	1867	4	may	may	AUX
ftr-475	1867	5	seem	seem	VERB
ftr-475	1867	6	something	something	PRON
ftr-475	1867	7	of	of	ADP
ftr-475	1867	8	an	an	DET
ftr-475	1867	9	academic	academic	ADJ
ftr-475	1867	10	exercise	exercise	NOUN
ftr-475	1867	11	to	to	PART
ftr-475	1867	12	discuss	discuss	VERB
ftr-475	1867	13	the	the	DET
ftr-475	1867	14	rules	rule	NOUN
ftr-475	1867	15	applicable	applicable	ADJ
ftr-475	1867	16	to	to	ADP
ftr-475	1867	17	foreign	foreign	ADJ
ftr-475	1867	18	holders	holder	NOUN
ftr-475	1867	19	of	of	ADP
ftr-475	1867	20	residual	residual	ADJ
ftr-475	1867	21	interests	interest	NOUN
ftr-475	1867	22	,	,	PUNCT
ftr-475	1867	23	but	but	CCONJ
ftr-475	1867	24	since	since	SCONJ
ftr-475	1867	25	some	some	DET
ftr-475	1867	26	foreign	foreign	ADJ
ftr-475	1867	27	holders	holder	NOUN
ftr-475	1867	28	do	do	AUX
ftr-475	1867	29	exist	exist	VERB
ftr-475	1867	30	and	and	CCONJ
ftr-475	1867	31	likely	likely	ADV
ftr-475	1867	32	always	always	ADV
ftr-475	1867	33	will	will	AUX
ftr-475	1867	34	,	,	PUNCT
ftr-475	1867	35	it	it	PRON
ftr-475	1867	36	is	be	AUX
ftr-475	1867	37	nevertheless	nevertheless	ADV
ftr-475	1867	38	appropriate	appropriate	ADJ
ftr-475	1867	39	to	to	PART
ftr-475	1867	40	consider	consider	VERB
ftr-475	1867	41	the	the	DET
ftr-475	1867	42	tax	tax	NOUN
ftr-475	1867	43	rules	rule	NOUN
ftr-475	1867	44	that	that	PRON
ftr-475	1867	45	apply	apply	VERB
ftr-475	1867	46	to	to	ADP
ftr-475	1867	47	them	they	PRON
ftr-475	1867	48	.	.	PUNCT
ftr-475	1868	1	in	in	ADP
ftr-475	1868	2	discussing	discuss	VERB
ftr-475	1868	3	the	the	DET
ftr-475	1868	4	taxation	taxation	NOUN
ftr-475	1868	5	of	of	ADP
ftr-475	1868	6	the	the	DET
ftr-475	1868	7	foreign	foreign	ADJ
ftr-475	1868	8	residual	residual	ADJ
ftr-475	1868	9	interest	interest	NOUN
ftr-475	1868	10	holder	holder	NOUN
ftr-475	1868	11	,	,	PUNCT
ftr-475	1868	12	the	the	DET
ftr-475	1868	13	focus	focus	NOUN
ftr-475	1868	14	is	be	AUX
ftr-475	1868	15	on	on	ADP
ftr-475	1868	16	the	the	DET
ftr-475	1868	17	application	application	NOUN
ftr-475	1868	18	of	of	ADP
ftr-475	1868	19	u.s	u.s	PROPN
ftr-475	1868	20	.	.	PROPN
ftr-475	1868	21	withholding	withholding	NOUN
ftr-475	1868	22	taxes	taxis	NOUN
ftr-475	1868	23	.	.	PUNCT
ftr-475	1869	1	in	in	ADP
ftr-475	1869	2	general	general	ADJ
ftr-475	1869	3	,	,	PUNCT
ftr-475	1869	4	three	three	NUM
ftr-475	1869	5	issues	issue	NOUN
ftr-475	1869	6	are	be	AUX
ftr-475	1869	7	presented	present	VERB
ftr-475	1869	8	.	.	PUNCT
ftr-475	1870	1	first	first	ADV
ftr-475	1870	2	,	,	PUNCT
ftr-475	1870	3	to	to	ADP
ftr-475	1870	4	what	what	DET
ftr-475	1870	5	extent	extent	NOUN
ftr-475	1870	6	is	be	AUX
ftr-475	1870	7	income	income	NOUN
ftr-475	1870	8	on	on	ADP
ftr-475	1870	9	a	a	DET
ftr-475	1870	10	residual	residual	ADJ
ftr-475	1870	11	interest	interest	NOUN
ftr-475	1870	12	subject	subject	ADJ
ftr-475	1870	13	to	to	ADP
ftr-475	1870	14	withholding	withholding	NOUN
ftr-475	1870	15	.	.	PUNCT
ftr-475	1871	1	second	second	ADJ
ftr-475	1871	2	,	,	PUNCT
ftr-475	1871	3	when	when	SCONJ
ftr-475	1871	4	does	do	AUX
ftr-475	1871	5	withholding	withholding	NOUN
ftr-475	1871	6	apply	apply	VERB
ftr-475	1871	7	.	.	PUNCT
ftr-475	1872	1	third	third	ADJ
ftr-475	1872	2	,	,	PUNCT
ftr-475	1872	3	how	how	SCONJ
ftr-475	1872	4	does	do	AUX
ftr-475	1872	5	withholding	withholding	NOUN
ftr-475	1872	6	apply	apply	VERB
ftr-475	1872	7	.	.	PUNCT
ftr-475	1873	1	1	1	X
ftr-475	1873	2	.	.	X
ftr-475	1873	3	applicability	applicability	NOUN
ftr-475	1873	4	of	of	ADP
ftr-475	1873	5	u.s	u.s	PROPN
ftr-475	1873	6	.	.	PROPN
ftr-475	1873	7	withholding	withhold	VERB
ftr-475	1873	8	taxes.-in	taxes.-in	VERB
ftr-475	1873	9	general	general	ADJ
ftr-475	1873	10	,	,	PUNCT
ftr-475	1873	11	u.s	u.s	PROPN
ftr-475	1873	12	.	.	PROPN
ftr-475	1873	13	withholding	withholding	NOUN
ftr-475	1873	14	taxes	taxis	NOUN
ftr-475	1873	15	apply	apply	VERB
ftr-475	1873	16	at	at	ADP
ftr-475	1873	17	a	a	DET
ftr-475	1873	18	30	30	NUM
ftr-475	1873	19	%	%	NOUN
ftr-475	1873	20	rate	rate	NOUN
ftr-475	1873	21	(	(	PUNCT
ftr-475	1873	22	except	except	SCONJ
ftr-475	1873	23	as	as	SCONJ
ftr-475	1873	24	reduced	reduce	VERB
ftr-475	1873	25	by	by	ADP
ftr-475	1873	26	treaty	treaty	NOUN
ftr-475	1873	27	)	)	PUNCT
ftr-475	1873	28	to	to	ADP
ftr-475	1873	29	u.s	u.s	PROPN
ftr-475	1873	30	.	.	PROPN
ftr-475	1873	31	source	source	NOUN
ftr-475	1873	32	"	"	PUNCT
ftr-475	1873	33	fixed	fix	VERB
ftr-475	1873	34	or	or	CCONJ
ftr-475	1873	35	determinable	determinable	VERB
ftr-475	1873	36	annual	annual	ADJ
ftr-475	1873	37	or	or	CCONJ
ftr-475	1873	38	periodic	periodic	ADJ
ftr-475	1873	39	"	"	PUNCT
ftr-475	1873	40	(	(	PUNCT
ftr-475	1873	41	"	"	PUNCT
ftr-475	1873	42	fdap	fdap	NOUN
ftr-475	1873	43	"	"	PUNCT
ftr-475	1873	44	)	)	PUNCT
ftr-475	1873	45	income	income	NOUN
ftr-475	1873	46	of	of	ADP
ftr-475	1873	47	a	a	DET
ftr-475	1873	48	foreign	foreign	ADJ
ftr-475	1873	49	person	person	NOUN
ftr-475	1873	50	that	that	PRON
ftr-475	1873	51	is	be	AUX
ftr-475	1873	52	not	not	PART
ftr-475	1873	53	effectively	effectively	ADV
ftr-475	1873	54	connected	connect	VERB
ftr-475	1873	55	with	with	ADP
ftr-475	1873	56	the	the	DET
ftr-475	1873	57	conduct	conduct	NOUN
ftr-475	1873	58	of	of	ADP
ftr-475	1873	59	a	a	DET
ftr-475	1873	60	u.s	u.s	PROPN
ftr-475	1873	61	.	.	PROPN
ftr-475	1873	62	trade	trade	NOUN
ftr-475	1873	63	or	or	CCONJ
ftr-475	1873	64	business	business	NOUN
ftr-475	1873	65	.	.	PUNCT
ftr-475	1874	1	"5	"5	NOUN
ftr-475	1874	2	one	one	PRON
ftr-475	1874	3	would	would	AUX
ftr-475	1874	4	have	have	VERB
ftr-475	1874	5	to	to	PART
ftr-475	1874	6	acknowledge	acknowledge	VERB
ftr-475	1874	7	that	that	SCONJ
ftr-475	1874	8	the	the	DET
ftr-475	1874	9	precise	precise	ADJ
ftr-475	1874	10	character	character	NOUN
ftr-475	1874	11	of	of	ADP
ftr-475	1874	12	income	income	NOUN
ftr-475	1874	13	under	under	ADP
ftr-475	1874	14	a	a	DET
ftr-475	1874	15	residual	residual	ADJ
ftr-475	1874	16	interest	interest	NOUN
ftr-475	1874	17	is	be	AUX
ftr-475	1874	18	not	not	PART
ftr-475	1874	19	at	at	ADV
ftr-475	1874	20	all	all	ADV
ftr-475	1874	21	obvious	obvious	ADJ
ftr-475	1874	22	,	,	PUNCT
ftr-475	1874	23	although	although	SCONJ
ftr-475	1874	24	certainly	certainly	ADV
ftr-475	1874	25	it	it	PRON
ftr-475	1874	26	has	have	VERB
ftr-475	1874	27	every	every	DET
ftr-475	1874	28	indicia	indicia	NOUN
ftr-475	1874	29	of	of	ADP
ftr-475	1874	30	fdap	fdap	ADJ
ftr-475	1874	31	income	income	NOUN
ftr-475	1874	32	.	.	PUNCT
ftr-475	1875	1	however	however	ADV
ftr-475	1875	2	,	,	PUNCT
ftr-475	1875	3	merely	merely	ADV
ftr-475	1875	4	classifying	classify	VERB
ftr-475	1875	5	248h.r	248h.r	NOUN
ftr-475	1875	6	.	.	PUNCT
ftr-475	1876	1	rep	rep	PROPN
ftr-475	1876	2	.	.	PROPN
ftr-475	1876	3	no	no	PROPN
ftr-475	1876	4	.	.	NOUN
ftr-475	1876	5	3419	3419	NUM
ftr-475	1876	6	,	,	PUNCT
ftr-475	1876	7	supra	supra	PROPN
ftr-475	1876	8	note	note	NOUN
ftr-475	1876	9	243	243	NUM
ftr-475	1876	10	,	,	PUNCT
ftr-475	1876	11	at	at	ADP
ftr-475	1876	12	225	225	NUM
ftr-475	1876	13	.	.	PUNCT
ftr-475	1877	1	249	249	NUM
ftr-475	1877	2	.	.	PUNCT
ftr-475	1878	1	one	one	NUM
ftr-475	1878	2	possibility	possibility	NOUN
ftr-475	1878	3	is	be	AUX
ftr-475	1878	4	for	for	SCONJ
ftr-475	1878	5	a	a	DET
ftr-475	1878	6	foreign	foreign	ADJ
ftr-475	1878	7	person	person	NOUN
ftr-475	1878	8	to	to	PART
ftr-475	1878	9	hold	hold	VERB
ftr-475	1878	10	a	a	DET
ftr-475	1878	11	residual	residual	ADJ
ftr-475	1878	12	interest	interest	NOUN
ftr-475	1878	13	through	through	ADP
ftr-475	1878	14	a	a	DET
ftr-475	1878	15	u.s	u.s	PROPN
ftr-475	1878	16	.	.	PROPN
ftr-475	1878	17	pass	pass	PROPN
ftr-475	1878	18	-	-	PUNCT
ftr-475	1878	19	through	through	ADP
ftr-475	1878	20	entity	entity	NOUN
ftr-475	1878	21	,	,	PUNCT
ftr-475	1878	22	such	such	ADJ
ftr-475	1878	23	as	as	ADP
ftr-475	1878	24	a	a	DET
ftr-475	1878	25	partnership	partnership	NOUN
ftr-475	1878	26	.	.	PUNCT
ftr-475	1879	1	see	see	VERB
ftr-475	1879	2	infra	infra	NOUN
ftr-475	1879	3	part	part	NOUN
ftr-475	1879	4	vii.d.i	vii.d.i	NOUN
ftr-475	1879	5	.	.	PUNCT
ftr-475	1880	1	250	250	NUM
ftr-475	1880	2	.	.	PUNCT
ftr-475	1881	1	on	on	ADP
ftr-475	1881	2	the	the	DET
ftr-475	1881	3	definition	definition	NOUN
ftr-475	1881	4	of	of	ADP
ftr-475	1881	5	a	a	DET
ftr-475	1881	6	foreign	foreign	ADJ
ftr-475	1881	7	holder	holder	NOUN
ftr-475	1881	8	,	,	PUNCT
ftr-475	1881	9	see	see	VERB
ftr-475	1881	10	infra	infra	NOUN
ftr-475	1881	11	note	note	VERB
ftr-475	1881	12	440	440	NUM
ftr-475	1881	13	.	.	PUNCT
ftr-475	1881	14	251	251	NUM
ftr-475	1881	15	.	.	PUNCT
ftr-475	1882	1	see	see	VERB
ftr-475	1882	2	§	§	PROPN
ftr-475	1882	3	§	§	PROPN
ftr-475	1882	4	871(a	871(a	PROPN
ftr-475	1882	5	)	)	PUNCT
ftr-475	1882	6	,	,	PUNCT
ftr-475	1882	7	1441	1441	NUM
ftr-475	1882	8	.	.	PUNCT
ftr-475	1883	1	19941	19941	NUM
ftr-475	1884	1	florida	florida	PROPN
ftr-475	1884	2	tax	tax	PROPN
ftr-475	1884	3	review	review	NOUN
ftr-475	1884	4	income	income	NOUN
ftr-475	1884	5	as	as	ADP
ftr-475	1884	6	fdap	fdap	NOUN
ftr-475	1884	7	is	be	AUX
ftr-475	1884	8	not	not	PART
ftr-475	1884	9	enough	enough	ADJ
ftr-475	1884	10	;	;	PUNCT
ftr-475	1884	11	various	various	ADJ
ftr-475	1884	12	exemptions	exemption	NOUN
ftr-475	1884	13	and	and	CCONJ
ftr-475	1884	14	special	special	ADJ
ftr-475	1884	15	rules	rule	NOUN
ftr-475	1884	16	apply	apply	VERB
ftr-475	1884	17	based	base	VERB
ftr-475	1884	18	on	on	ADP
ftr-475	1884	19	the	the	DET
ftr-475	1884	20	type	type	NOUN
ftr-475	1884	21	of	of	ADP
ftr-475	1884	22	fdap	fdap	ADJ
ftr-475	1884	23	income	income	NOUN
ftr-475	1884	24	at	at	ADP
ftr-475	1884	25	issue	issue	NOUN
ftr-475	1884	26	.	.	PUNCT
ftr-475	1885	1	for	for	ADP
ftr-475	1885	2	example	example	NOUN
ftr-475	1885	3	,	,	PUNCT
ftr-475	1885	4	interest	interest	NOUN
ftr-475	1885	5	income	income	NOUN
ftr-475	1885	6	is	be	AUX
ftr-475	1885	7	generally	generally	ADV
ftr-475	1885	8	treated	treat	VERB
ftr-475	1885	9	favorably	favorably	ADV
ftr-475	1885	10	and	and	CCONJ
ftr-475	1885	11	frequently	frequently	ADV
ftr-475	1885	12	enjoys	enjoy	VERB
ftr-475	1885	13	the	the	DET
ftr-475	1885	14	benefit	benefit	NOUN
ftr-475	1885	15	of	of	ADP
ftr-475	1885	16	withholding	withhold	VERB
ftr-475	1885	17	tax	tax	NOUN
ftr-475	1885	18	exemptions	exemption	NOUN
ftr-475	1885	19	or	or	CCONJ
ftr-475	1885	20	rate	rate	NOUN
ftr-475	1885	21	reductions	reduction	NOUN
ftr-475	1885	22	,	,	PUNCT
ftr-475	1885	23	whereas	whereas	SCONJ
ftr-475	1885	24	dividend	dividend	NOUN
ftr-475	1885	25	income	income	NOUN
ftr-475	1885	26	generally	generally	ADV
ftr-475	1885	27	is	be	AUX
ftr-475	1885	28	less	less	ADV
ftr-475	1885	29	favorably	favorably	ADV
ftr-475	1885	30	treated	treat	VERB
ftr-475	1885	31	.	.	PUNCT
ftr-475	1886	1	in	in	ADP
ftr-475	1886	2	this	this	DET
ftr-475	1886	3	respect	respect	NOUN
ftr-475	1886	4	,	,	PUNCT
ftr-475	1886	5	were	be	AUX
ftr-475	1886	6	one	one	NUM
ftr-475	1886	7	writing	write	VERB
ftr-475	1886	8	on	on	ADP
ftr-475	1886	9	a	a	DET
ftr-475	1886	10	clean	clean	ADJ
ftr-475	1886	11	slate	slate	NOUN
ftr-475	1886	12	,	,	PUNCT
ftr-475	1886	13	one	one	PRON
ftr-475	1886	14	might	might	AUX
ftr-475	1886	15	be	be	AUX
ftr-475	1886	16	inclined	incline	VERB
ftr-475	1886	17	to	to	PART
ftr-475	1886	18	characterize	characterize	VERB
ftr-475	1886	19	residual	residual	ADJ
ftr-475	1886	20	income	income	NOUN
ftr-475	1886	21	as	as	ADP
ftr-475	1886	22	analogous	analogous	ADJ
ftr-475	1886	23	to	to	ADP
ftr-475	1886	24	dividends	dividend	NOUN
ftr-475	1886	25	,	,	PUNCT
ftr-475	1886	26	since	since	SCONJ
ftr-475	1886	27	such	such	ADJ
ftr-475	1886	28	income	income	NOUN
ftr-475	1886	29	represents	represent	VERB
ftr-475	1886	30	the	the	DET
ftr-475	1886	31	profits	profit	NOUN
ftr-475	1886	32	of	of	ADP
ftr-475	1886	33	the	the	DET
ftr-475	1886	34	entity	entity	NOUN
ftr-475	1886	35	.	.	PUNCT
ftr-475	1887	1	congress	congress	PROPN
ftr-475	1887	2	,	,	PUNCT
ftr-475	1887	3	however	however	ADV
ftr-475	1887	4	,	,	PUNCT
ftr-475	1887	5	has	have	AUX
ftr-475	1887	6	not	not	PART
ftr-475	1887	7	left	leave	VERB
ftr-475	1887	8	the	the	DET
ftr-475	1887	9	slate	slate	NOUN
ftr-475	1887	10	clean	clean	ADJ
ftr-475	1887	11	.	.	PUNCT
ftr-475	1888	1	in	in	ADP
ftr-475	1888	2	the	the	DET
ftr-475	1888	3	legislative	legislative	ADJ
ftr-475	1888	4	history	history	NOUN
ftr-475	1888	5	of	of	ADP
ftr-475	1888	6	the	the	DET
ftr-475	1888	7	remic	remic	ADJ
ftr-475	1888	8	provisions	provision	NOUN
ftr-475	1888	9	,	,	PUNCT
ftr-475	1888	10	it	it	PRON
ftr-475	1888	11	is	be	AUX
ftr-475	1888	12	specifically	specifically	ADV
ftr-475	1888	13	stated	state	VERB
ftr-475	1888	14	that	that	SCONJ
ftr-475	1888	15	"	"	PUNCT
ftr-475	1888	16	amounts	amount	NOUN
ftr-475	1888	17	paid	pay	VERB
ftr-475	1888	18	to	to	ADP
ftr-475	1888	19	foreign	foreign	ADJ
ftr-475	1888	20	persons	person	NOUN
ftr-475	1888	21	with	with	ADP
ftr-475	1888	22	respect	respect	NOUN
ftr-475	1888	23	to	to	ADP
ftr-475	1888	24	residual	residual	ADJ
ftr-475	1888	25	interests	interest	NOUN
ftr-475	1888	26	should	should	AUX
ftr-475	1888	27	be	be	AUX
ftr-475	1888	28	considered	consider	VERB
ftr-475	1888	29	to	to	PART
ftr-475	1888	30	be	be	AUX
ftr-475	1888	31	interest	interest	NOUN
ftr-475	1888	32	for	for	ADP
ftr-475	1888	33	purposes	purpose	NOUN
ftr-475	1888	34	of	of	ADP
ftr-475	1888	35	applying	apply	VERB
ftr-475	1888	36	the	the	DET
ftr-475	1888	37	withholding	withholding	NOUN
ftr-475	1888	38	rules	rule	NOUN
ftr-475	1888	39	.	.	PUNCT
ftr-475	1888	40	"	"	PUNCT
ftr-475	1889	1	2	2	NUM
ftr-475	1889	2	while	while	SCONJ
ftr-475	1889	3	income	income	NOUN
ftr-475	1889	4	on	on	ADP
ftr-475	1889	5	residual	residual	ADJ
ftr-475	1889	6	interests	interest	NOUN
ftr-475	1889	7	may	may	AUX
ftr-475	1889	8	bear	bear	VERB
ftr-475	1889	9	little	little	ADJ
ftr-475	1889	10	resemblance	resemblance	NOUN
ftr-475	1889	11	to	to	ADP
ftr-475	1889	12	interest	interest	NOUN
ftr-475	1889	13	income	income	NOUN
ftr-475	1889	14	,	,	PUNCT
ftr-475	1889	15	this	this	DET
ftr-475	1889	16	treatment	treatment	NOUN
ftr-475	1889	17	is	be	AUX
ftr-475	1889	18	consistent	consistent	ADJ
ftr-475	1889	19	with	with	ADP
ftr-475	1889	20	the	the	DET
ftr-475	1889	21	treatment	treatment	NOUN
ftr-475	1889	22	of	of	ADP
ftr-475	1889	23	residual	residual	ADJ
ftr-475	1889	24	interests	interest	NOUN
ftr-475	1889	25	as	as	ADP
ftr-475	1889	26	debt	debt	NOUN
ftr-475	1889	27	instruments	instrument	NOUN
ftr-475	1889	28	for	for	ADP
ftr-475	1889	29	purposes	purpose	NOUN
ftr-475	1889	30	of	of	ADP
ftr-475	1889	31	section	section	NOUN
ftr-475	1889	32	582(c).z	582(c).z	NUM
ftr-475	1889	33	"	"	PUNCT
ftr-475	1889	34	thus	thus	ADV
ftr-475	1889	35	,	,	PUNCT
ftr-475	1889	36	once	once	SCONJ
ftr-475	1889	37	it	it	PRON
ftr-475	1889	38	is	be	AUX
ftr-475	1889	39	determined	determine	VERB
ftr-475	1889	40	that	that	SCONJ
ftr-475	1889	41	an	an	DET
ftr-475	1889	42	amount	amount	NOUN
ftr-475	1889	43	received	receive	VERB
ftr-475	1889	44	by	by	ADP
ftr-475	1889	45	a	a	DET
ftr-475	1889	46	foreign	foreign	ADJ
ftr-475	1889	47	person	person	NOUN
ftr-475	1889	48	is	be	AUX
ftr-475	1889	49	received	receive	VERB
ftr-475	1889	50	"	"	PUNCT
ftr-475	1889	51	with	with	ADP
ftr-475	1889	52	respect	respect	NOUN
ftr-475	1889	53	to	to	ADP
ftr-475	1889	54	a	a	DET
ftr-475	1889	55	residual	residual	ADJ
ftr-475	1889	56	interest	interest	NOUN
ftr-475	1889	57	,	,	PUNCT
ftr-475	1889	58	"	"	PUNCT
ftr-475	1889	59	the	the	DET
ftr-475	1889	60	character	character	NOUN
ftr-475	1889	61	of	of	ADP
ftr-475	1889	62	such	such	ADJ
ftr-475	1889	63	amount	amount	NOUN
ftr-475	1889	64	is	be	AUX
ftr-475	1889	65	settled.254	settled.254	NOUN
ftr-475	1889	66	however	however	ADV
ftr-475	1889	67	,	,	PUNCT
ftr-475	1889	68	once	once	ADV
ftr-475	1889	69	again	again	ADV
ftr-475	1889	70	the	the	DET
ftr-475	1889	71	issue	issue	NOUN
ftr-475	1889	72	arises	arise	VERB
ftr-475	1889	73	of	of	ADP
ftr-475	1889	74	how	how	SCONJ
ftr-475	1889	75	to	to	PART
ftr-475	1889	76	treat	treat	VERB
ftr-475	1889	77	up	up	ADP
ftr-475	1889	78	-	-	PUNCT
ftr-475	1889	79	front	front	NOUN
ftr-475	1889	80	payments	payment	NOUN
ftr-475	1889	81	.	.	PUNCT
ftr-475	1890	1	in	in	ADP
ftr-475	1890	2	economic	economic	ADJ
ftr-475	1890	3	substance	substance	NOUN
ftr-475	1890	4	,	,	PUNCT
ftr-475	1890	5	such	such	ADJ
ftr-475	1890	6	amounts	amount	NOUN
ftr-475	1890	7	are	be	AUX
ftr-475	1890	8	part	part	NOUN
ftr-475	1890	9	of	of	ADP
ftr-475	1890	10	a	a	DET
ftr-475	1890	11	holder	holder	NOUN
ftr-475	1890	12	's	's	PART
ftr-475	1890	13	investment	investment	NOUN
ftr-475	1890	14	return	return	NOUN
ftr-475	1890	15	on	on	ADP
ftr-475	1890	16	a	a	DET
ftr-475	1890	17	residual	residual	ADJ
ftr-475	1890	18	interest	interest	NOUN
ftr-475	1890	19	and	and	CCONJ
ftr-475	1890	20	,	,	PUNCT
ftr-475	1890	21	as	as	SCONJ
ftr-475	1890	22	noted	note	VERB
ftr-475	1890	23	above	above	ADV
ftr-475	1890	24	,	,	PUNCT
ftr-475	1890	25	any	any	DET
ftr-475	1890	26	distinction	distinction	NOUN
ftr-475	1890	27	between	between	ADP
ftr-475	1890	28	such	such	ADJ
ftr-475	1890	29	payment	payment	NOUN
ftr-475	1890	30	and	and	CCONJ
ftr-475	1890	31	actual	actual	ADJ
ftr-475	1890	32	distributions	distribution	NOUN
ftr-475	1890	33	would	would	AUX
ftr-475	1890	34	be	be	AUX
ftr-475	1890	35	highly	highly	ADV
ftr-475	1890	36	artificial	artificial	ADJ
ftr-475	1890	37	.	.	PUNCT
ftr-475	1891	1	more	more	ADV
ftr-475	1891	2	importantly	importantly	ADV
ftr-475	1891	3	,	,	PUNCT
ftr-475	1891	4	the	the	DET
ftr-475	1891	5	legislative	legislative	ADJ
ftr-475	1891	6	history	history	NOUN
ftr-475	1891	7	,	,	PUNCT
ftr-475	1891	8	whether	whether	SCONJ
ftr-475	1891	9	deliberately	deliberately	ADV
ftr-475	1891	10	or	or	CCONJ
ftr-475	1891	11	not	not	PART
ftr-475	1891	12	,	,	PUNCT
ftr-475	1891	13	uses	use	VERB
ftr-475	1891	14	the	the	DET
ftr-475	1891	15	phrase	phrase	NOUN
ftr-475	1891	16	"	"	PUNCT
ftr-475	1891	17	amounts	amount	NOUN
ftr-475	1891	18	paid	pay	VERB
ftr-475	1891	19	...	...	PUNCT
ftr-475	1891	20	with	with	ADP
ftr-475	1891	21	respect	respect	NOUN
ftr-475	1891	22	to	to	ADP
ftr-475	1891	23	residual	residual	ADJ
ftr-475	1891	24	interests	interest	NOUN
ftr-475	1891	25	"	"	PUNCT
ftr-475	1891	26	and	and	CCONJ
ftr-475	1891	27	it	it	PRON
ftr-475	1891	28	does	do	VERB
ftr-475	1891	29	no	no	DET
ftr-475	1891	30	violence	violence	NOUN
ftr-475	1891	31	to	to	ADP
ftr-475	1891	32	that	that	DET
ftr-475	1891	33	language	language	NOUN
ftr-475	1891	34	to	to	PART
ftr-475	1891	35	construe	construe	VERB
ftr-475	1891	36	it	it	PRON
ftr-475	1891	37	as	as	ADP
ftr-475	1891	38	encompassing	encompass	VERB
ftr-475	1891	39	up	up	ADP
ftr-475	1891	40	-	-	PUNCT
ftr-475	1891	41	front	front	NOUN
ftr-475	1891	42	payments	payment	NOUN
ftr-475	1891	43	.	.	PUNCT
ftr-475	1892	1	5	5	NUM
ftr-475	1892	2	accordingly	accordingly	ADV
ftr-475	1892	3	,	,	PUNCT
ftr-475	1892	4	it	it	PRON
ftr-475	1892	5	is	be	AUX
ftr-475	1892	6	probably	probably	ADV
ftr-475	1892	7	a	a	DET
ftr-475	1892	8	fair	fair	ADJ
ftr-475	1892	9	reading	reading	NOUN
ftr-475	1892	10	of	of	ADP
ftr-475	1892	11	the	the	DET
ftr-475	1892	12	legislative	legislative	ADJ
ftr-475	1892	13	history	history	NOUN
ftr-475	1892	14	to	to	PART
ftr-475	1892	15	construe	construe	VERB
ftr-475	1892	16	up	up	ADP
ftr-475	1892	17	-	-	PUNCT
ftr-475	1892	18	front	front	NOUN
ftr-475	1892	19	payments	payment	NOUN
ftr-475	1892	20	as	as	ADP
ftr-475	1892	21	amounts	amount	NOUN
ftr-475	1892	22	that	that	PRON
ftr-475	1892	23	are	be	AUX
ftr-475	1892	24	to	to	PART
ftr-475	1892	25	be	be	AUX
ftr-475	1892	26	characterized	characterize	VERB
ftr-475	1892	27	as	as	ADP
ftr-475	1892	28	interest	interest	NOUN
ftr-475	1892	29	.	.	PUNCT
ftr-475	1893	1	however	however	ADV
ftr-475	1893	2	,	,	PUNCT
ftr-475	1893	3	until	until	ADP
ftr-475	1893	4	and	and	CCONJ
ftr-475	1893	5	unless	unless	SCONJ
ftr-475	1893	6	the	the	DET
ftr-475	1893	7	service	service	NOUN
ftr-475	1893	8	issues	issue	VERB
ftr-475	1893	9	further	further	ADJ
ftr-475	1893	10	guidance	guidance	NOUN
ftr-475	1893	11	,	,	PUNCT
ftr-475	1893	12	the	the	DET
ftr-475	1893	13	matter	matter	NOUN
ftr-475	1893	14	must	must	AUX
ftr-475	1893	15	be	be	AUX
ftr-475	1893	16	considered	consider	VERB
ftr-475	1893	17	somewhat	somewhat	ADV
ftr-475	1893	18	uncertain	uncertain	ADJ
ftr-475	1893	19	.	.	PUNCT
ftr-475	1894	1	252	252	NUM
ftr-475	1894	2	.	.	PUNCT
ftr-475	1894	3	h.r	h.r	PROPN
ftr-475	1894	4	.	.	PROPN
ftr-475	1894	5	conf	conf	PROPN
ftr-475	1894	6	.	.	PUNCT
ftr-475	1895	1	rep	rep	PROPN
ftr-475	1895	2	.	.	PROPN
ftr-475	1895	3	no	no	PROPN
ftr-475	1895	4	.	.	NOUN
ftr-475	1895	5	841	841	NUM
ftr-475	1895	6	,	,	PUNCT
ftr-475	1895	7	supra	supra	ADJ
ftr-475	1895	8	note	note	NOUN
ftr-475	1895	9	31	31	NUM
ftr-475	1895	10	,	,	PUNCT
ftr-475	1895	11	at	at	ADP
ftr-475	1895	12	11	11	NUM
ftr-475	1895	13	-	-	SYM
ftr-475	1895	14	238	238	NUM
ftr-475	1895	15	,	,	PUNCT
ftr-475	1895	16	reprinted	reprint	VERB
ftr-475	1895	17	in	in	ADP
ftr-475	1895	18	1986	1986	NUM
ftr-475	1895	19	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-475	1895	20	.	.	PUNCT
ftr-475	1896	1	at	at	ADP
ftr-475	1896	2	4326	4326	NUM
ftr-475	1896	3	;	;	PUNCT
ftr-475	1896	4	cf	cf	X
ftr-475	1896	5	.	.	PUNCT
ftr-475	1896	6	regs	regs	PROPN
ftr-475	1896	7	.	.	PUNCT
ftr-475	1897	1	§	§	PROPN
ftr-475	1897	2	1.856	1.856	NUM
ftr-475	1897	3	-	-	SYM
ftr-475	1897	4	3(b)(2	3(b)(2	NUM
ftr-475	1897	5	)	)	PUNCT
ftr-475	1897	6	(	(	PUNCT
ftr-475	1897	7	providing	provide	VERB
ftr-475	1897	8	that	that	PRON
ftr-475	1897	9	amounts	amount	VERB
ftr-475	1897	10	includible	includible	ADJ
ftr-475	1897	11	in	in	ADP
ftr-475	1897	12	gross	gross	ADJ
ftr-475	1897	13	income	income	NOUN
ftr-475	1897	14	on	on	ADP
ftr-475	1897	15	a	a	DET
ftr-475	1897	16	remic	remic	ADJ
ftr-475	1897	17	residual	residual	ADJ
ftr-475	1897	18	interests	interest	NOUN
ftr-475	1897	19	are	be	AUX
ftr-475	1897	20	treated	treat	VERB
ftr-475	1897	21	as	as	ADP
ftr-475	1897	22	"	"	PUNCT
ftr-475	1897	23	interest	interest	NOUN
ftr-475	1897	24	on	on	ADP
ftr-475	1897	25	obligations	obligation	NOUN
ftr-475	1897	26	secured	secure	VERB
ftr-475	1897	27	by	by	ADP
ftr-475	1897	28	mortgages	mortgage	NOUN
ftr-475	1897	29	on	on	ADP
ftr-475	1897	30	real	real	ADJ
ftr-475	1897	31	property	property	NOUN
ftr-475	1897	32	.	.	PUNCT
ftr-475	1898	1	"	"	PUNCT
ftr-475	1898	2	)	)	PUNCT
ftr-475	1898	3	.	.	PUNCT
ftr-475	1899	1	under	under	ADP
ftr-475	1899	2	the	the	DET
ftr-475	1899	3	principle	principle	ADJ
ftr-475	1899	4	expressio	expressio	ADJ
ftr-475	1899	5	unius	unius	PROPN
ftr-475	1899	6	est	est	X
ftr-475	1899	7	exclusio	exclusio	NOUN
ftr-475	1899	8	alterius	alterius	NOUN
ftr-475	1899	9	(	(	PUNCT
ftr-475	1899	10	mention	mention	NOUN
ftr-475	1899	11	of	of	ADP
ftr-475	1899	12	one	one	NUM
ftr-475	1899	13	thing	thing	NOUN
ftr-475	1899	14	is	be	AUX
ftr-475	1899	15	the	the	DET
ftr-475	1899	16	exclusion	exclusion	NOUN
ftr-475	1899	17	of	of	ADP
ftr-475	1899	18	another	another	PRON
ftr-475	1899	19	)	)	PUNCT
ftr-475	1899	20	,	,	PUNCT
ftr-475	1899	21	one	one	PRON
ftr-475	1899	22	may	may	AUX
ftr-475	1899	23	be	be	AUX
ftr-475	1899	24	tempted	tempt	VERB
ftr-475	1899	25	to	to	PART
ftr-475	1899	26	argue	argue	VERB
ftr-475	1899	27	that	that	SCONJ
ftr-475	1899	28	residual	residual	ADJ
ftr-475	1899	29	interest	interest	NOUN
ftr-475	1899	30	payments	payment	NOUN
ftr-475	1899	31	are	be	AUX
ftr-475	1899	32	not	not	PART
ftr-475	1899	33	interest	interest	NOUN
ftr-475	1899	34	for	for	ADP
ftr-475	1899	35	purposes	purpose	NOUN
ftr-475	1899	36	other	other	ADJ
ftr-475	1899	37	than	than	ADP
ftr-475	1899	38	withholding	withhold	VERB
ftr-475	1899	39	taxes	taxis	NOUN
ftr-475	1899	40	.	.	PUNCT
ftr-475	1900	1	however	however	ADV
ftr-475	1900	2	,	,	PUNCT
ftr-475	1900	3	without	without	ADP
ftr-475	1900	4	more	more	ADJ
ftr-475	1900	5	,	,	PUNCT
ftr-475	1900	6	it	it	PRON
ftr-475	1900	7	is	be	AUX
ftr-475	1900	8	probably	probably	ADV
ftr-475	1900	9	reading	read	VERB
ftr-475	1900	10	too	too	ADV
ftr-475	1900	11	much	much	ADJ
ftr-475	1900	12	into	into	ADP
ftr-475	1900	13	the	the	DET
ftr-475	1900	14	legislative	legislative	ADJ
ftr-475	1900	15	history	history	NOUN
ftr-475	1900	16	to	to	PART
ftr-475	1900	17	attribute	attribute	VERB
ftr-475	1900	18	such	such	DET
ftr-475	1900	19	an	an	DET
ftr-475	1900	20	intent	intent	NOUN
ftr-475	1900	21	to	to	ADP
ftr-475	1900	22	congress	congress	PROPN
ftr-475	1900	23	.	.	PUNCT
ftr-475	1901	1	253	253	NUM
ftr-475	1901	2	.	.	PUNCT
ftr-475	1902	1	h.r	h.r	PROPN
ftr-475	1902	2	.	.	PROPN
ftr-475	1902	3	conf	conf	PROPN
ftr-475	1902	4	.	.	PUNCT
ftr-475	1903	1	rep	rep	PROPN
ftr-475	1903	2	.	.	PROPN
ftr-475	1903	3	no	no	PROPN
ftr-475	1903	4	.	.	NOUN
ftr-475	1903	5	841	841	NUM
ftr-475	1903	6	,	,	PUNCT
ftr-475	1903	7	supra	supra	ADJ
ftr-475	1903	8	note	note	NOUN
ftr-475	1903	9	31	31	NUM
ftr-475	1903	10	,	,	PUNCT
ftr-475	1903	11	at	at	ADP
ftr-475	1903	12	11	11	NUM
ftr-475	1903	13	-	-	SYM
ftr-475	1903	14	233	233	NUM
ftr-475	1903	15	,	,	PUNCT
ftr-475	1903	16	reprinted	reprint	VERB
ftr-475	1903	17	in	in	ADP
ftr-475	1903	18	1986	1986	NUM
ftr-475	1903	19	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-475	1903	20	.	.	PUNCT
ftr-475	1904	1	at	at	ADP
ftr-475	1904	2	4321	4321	NUM
ftr-475	1904	3	.	.	PUNCT
ftr-475	1905	1	254	254	NUM
ftr-475	1905	2	.	.	PUNCT
ftr-475	1906	1	the	the	DET
ftr-475	1906	2	legislative	legislative	ADJ
ftr-475	1906	3	history	history	NOUN
ftr-475	1906	4	addresses	address	VERB
ftr-475	1906	5	the	the	DET
ftr-475	1906	6	character	character	NOUN
ftr-475	1906	7	of	of	ADP
ftr-475	1906	8	amounts	amount	NOUN
ftr-475	1906	9	paid	pay	VERB
ftr-475	1906	10	by	by	ADP
ftr-475	1906	11	the	the	DET
ftr-475	1906	12	remic	remic	NOUN
ftr-475	1906	13	,	,	PUNCT
ftr-475	1906	14	raising	raise	VERB
ftr-475	1906	15	the	the	DET
ftr-475	1906	16	question	question	NOUN
ftr-475	1906	17	whether	whether	SCONJ
ftr-475	1906	18	a	a	DET
ftr-475	1906	19	different	different	ADJ
ftr-475	1906	20	analysis	analysis	NOUN
ftr-475	1906	21	applies	apply	VERB
ftr-475	1906	22	to	to	ADP
ftr-475	1906	23	taxable	taxable	ADJ
ftr-475	1906	24	income	income	NOUN
ftr-475	1906	25	on	on	ADP
ftr-475	1906	26	residual	residual	ADJ
ftr-475	1906	27	interest	interest	NOUN
ftr-475	1906	28	which	which	PRON
ftr-475	1906	29	accrues	accrue	VERB
ftr-475	1906	30	but	but	CCONJ
ftr-475	1906	31	is	be	AUX
ftr-475	1906	32	not	not	PART
ftr-475	1906	33	paid	pay	VERB
ftr-475	1906	34	.	.	PUNCT
ftr-475	1907	1	the	the	DET
ftr-475	1907	2	language	language	NOUN
ftr-475	1907	3	of	of	ADP
ftr-475	1907	4	the	the	DET
ftr-475	1907	5	legislative	legislative	ADJ
ftr-475	1907	6	history	history	NOUN
ftr-475	1907	7	,	,	PUNCT
ftr-475	1907	8	however	however	ADV
ftr-475	1907	9	,	,	PUNCT
ftr-475	1907	10	merely	merely	ADV
ftr-475	1907	11	reflects	reflect	VERB
ftr-475	1907	12	the	the	DET
ftr-475	1907	13	fact	fact	NOUN
ftr-475	1907	14	that	that	SCONJ
ftr-475	1907	15	withholding	withholding	NOUN
ftr-475	1907	16	generally	generally	ADV
ftr-475	1907	17	does	do	AUX
ftr-475	1907	18	not	not	PART
ftr-475	1907	19	attach	attach	VERB
ftr-475	1907	20	before	before	SCONJ
ftr-475	1907	21	an	an	DET
ftr-475	1907	22	amount	amount	NOUN
ftr-475	1907	23	is	be	AUX
ftr-475	1907	24	treated	treat	VERB
ftr-475	1907	25	as	as	SCONJ
ftr-475	1907	26	paid	pay	VERB
ftr-475	1907	27	to	to	ADP
ftr-475	1907	28	a	a	DET
ftr-475	1907	29	foreign	foreign	ADJ
ftr-475	1907	30	person	person	NOUN
ftr-475	1907	31	.	.	PUNCT
ftr-475	1908	1	thus	thus	ADV
ftr-475	1908	2	,	,	PUNCT
ftr-475	1908	3	the	the	DET
ftr-475	1908	4	issue	issue	NOUN
ftr-475	1908	5	of	of	ADP
ftr-475	1908	6	character	character	NOUN
ftr-475	1908	7	prior	prior	ADV
ftr-475	1908	8	to	to	ADP
ftr-475	1908	9	payment	payment	NOUN
ftr-475	1908	10	is	be	AUX
ftr-475	1908	11	essentially	essentially	ADV
ftr-475	1908	12	irrelevant	irrelevant	ADJ
ftr-475	1908	13	.	.	PUNCT
ftr-475	1909	1	255	255	NUM
ftr-475	1909	2	.	.	PUNCT
ftr-475	1909	3	h.r	h.r	PROPN
ftr-475	1909	4	.	.	PROPN
ftr-475	1909	5	conf	conf	PROPN
ftr-475	1909	6	.	.	PUNCT
ftr-475	1910	1	rep	rep	PROPN
ftr-475	1910	2	.	.	PROPN
ftr-475	1910	3	no	no	PROPN
ftr-475	1910	4	.	.	NOUN
ftr-475	1910	5	841	841	NUM
ftr-475	1910	6	,	,	PUNCT
ftr-475	1910	7	supra	supra	ADJ
ftr-475	1910	8	note	note	NOUN
ftr-475	1910	9	31	31	NUM
ftr-475	1910	10	,	,	PUNCT
ftr-475	1910	11	at	at	ADP
ftr-475	1910	12	11	11	NUM
ftr-475	1910	13	-	-	SYM
ftr-475	1910	14	238	238	NUM
ftr-475	1910	15	,	,	PUNCT
ftr-475	1910	16	reprinted	reprint	VERB
ftr-475	1910	17	in	in	ADP
ftr-475	1910	18	1986	1986	NUM
ftr-475	1910	19	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-475	1910	20	.	.	PUNCT
ftr-475	1911	1	at	at	ADP
ftr-475	1911	2	4326	4326	NUM
ftr-475	1911	3	(	(	PUNCT
ftr-475	1911	4	emphasis	emphasis	NOUN
ftr-475	1911	5	added	add	VERB
ftr-475	1911	6	)	)	PUNCT
ftr-475	1911	7	.	.	PUNCT
ftr-475	1912	1	[	[	X
ftr-475	1912	2	vol	vol	NOUN
ftr-475	1912	3	2:4	2:4	NUM
ftr-475	1912	4	tax	tax	NOUN
ftr-475	1912	5	aspects	aspect	NOUN
ftr-475	1912	6	of	of	ADP
ftr-475	1912	7	remic	remic	ADJ
ftr-475	1912	8	residual	residual	ADJ
ftr-475	1912	9	interests	interest	NOUN
ftr-475	1912	10	given	give	VERB
ftr-475	1912	11	that	that	SCONJ
ftr-475	1912	12	amounts	amount	NOUN
ftr-475	1912	13	paid	pay	VERB
ftr-475	1912	14	on	on	ADP
ftr-475	1912	15	residual	residual	ADJ
ftr-475	1912	16	interests	interest	NOUN
ftr-475	1912	17	(	(	PUNCT
ftr-475	1912	18	including	include	VERB
ftr-475	1912	19	,	,	PUNCT
ftr-475	1912	20	one	one	PRON
ftr-475	1912	21	can	can	AUX
ftr-475	1912	22	argue	argue	VERB
ftr-475	1912	23	,	,	PUNCT
ftr-475	1912	24	up	up	ADP
ftr-475	1912	25	-	-	PUNCT
ftr-475	1912	26	front	front	NOUN
ftr-475	1912	27	payments	payment	NOUN
ftr-475	1912	28	)	)	PUNCT
ftr-475	1912	29	are	be	AUX
ftr-475	1912	30	to	to	PART
ftr-475	1912	31	be	be	AUX
ftr-475	1912	32	treated	treat	VERB
ftr-475	1912	33	as	as	ADP
ftr-475	1912	34	interest	interest	NOUN
ftr-475	1912	35	for	for	ADP
ftr-475	1912	36	withholding	withhold	VERB
ftr-475	1912	37	tax	tax	NOUN
ftr-475	1912	38	purposes	purpose	NOUN
ftr-475	1912	39	,	,	PUNCT
ftr-475	1912	40	such	such	ADJ
ftr-475	1912	41	amounts	amount	NOUN
ftr-475	1912	42	may	may	AUX
ftr-475	1912	43	therefore	therefore	ADV
ftr-475	1912	44	qualify	qualify	VERB
ftr-475	1912	45	for	for	ADP
ftr-475	1912	46	the	the	DET
ftr-475	1912	47	withholding	withholding	NOUN
ftr-475	1912	48	tax	tax	NOUN
ftr-475	1912	49	relief	relief	NOUN
ftr-475	1912	50	that	that	PRON
ftr-475	1912	51	is	be	AUX
ftr-475	1912	52	available	available	ADJ
ftr-475	1912	53	for	for	ADP
ftr-475	1912	54	interest	interest	NOUN
ftr-475	1912	55	payments	payment	NOUN
ftr-475	1912	56	.	.	PUNCT
ftr-475	1913	1	the	the	DET
ftr-475	1913	2	first	first	ADJ
ftr-475	1913	3	such	such	ADJ
ftr-475	1913	4	relief	relief	NOUN
ftr-475	1913	5	provision	provision	NOUN
ftr-475	1913	6	that	that	PRON
ftr-475	1913	7	may	may	AUX
ftr-475	1913	8	apply	apply	VERB
ftr-475	1913	9	is	be	AUX
ftr-475	1913	10	the	the	DET
ftr-475	1913	11	so	so	ADV
ftr-475	1913	12	-	-	PUNCT
ftr-475	1913	13	called	call	VERB
ftr-475	1913	14	"	"	PUNCT
ftr-475	1913	15	portfolio	portfolio	NOUN
ftr-475	1913	16	interest	interest	NOUN
ftr-475	1913	17	"	"	PUNCT
ftr-475	1913	18	exemption	exemption	NOUN
ftr-475	1913	19	.	.	PUNCT
ftr-475	1914	1	the	the	DET
ftr-475	1914	2	second	second	ADJ
ftr-475	1914	3	general	general	ADJ
ftr-475	1914	4	form	form	NOUN
ftr-475	1914	5	of	of	ADP
ftr-475	1914	6	relief	relief	NOUN
ftr-475	1914	7	is	be	AUX
ftr-475	1914	8	by	by	ADP
ftr-475	1914	9	tax	tax	NOUN
ftr-475	1914	10	treaty	treaty	NOUN
ftr-475	1914	11	.	.	PUNCT
ftr-475	1915	1	each	each	PRON
ftr-475	1915	2	is	be	AUX
ftr-475	1915	3	addressed	address	VERB
ftr-475	1915	4	in	in	ADP
ftr-475	1915	5	turn	turn	NOUN
ftr-475	1915	6	below	below	ADV
ftr-475	1915	7	.	.	PUNCT
ftr-475	1916	1	a.	a.	NOUN
ftr-475	1917	1	the	the	DET
ftr-475	1917	2	portfolio	portfolio	NOUN
ftr-475	1917	3	interest	interest	NOUN
ftr-475	1917	4	exeniption.--concerning	exeniption.--concerne	VERB
ftr-475	1917	5	the	the	DET
ftr-475	1917	6	portfolio	portfolio	NOUN
ftr-475	1917	7	interest	interest	NOUN
ftr-475	1917	8	exemption	exemption	NOUN
ftr-475	1917	9	,	,	PUNCT
ftr-475	1917	10	one	one	PRON
ftr-475	1917	11	confronts	confront	VERB
ftr-475	1917	12	a	a	DET
ftr-475	1917	13	confusing	confusing	ADJ
ftr-475	1917	14	,	,	PUNCT
ftr-475	1917	15	and	and	CCONJ
ftr-475	1917	16	perhaps	perhaps	ADV
ftr-475	1917	17	contradictory	contradictory	ADJ
ftr-475	1917	18	,	,	PUNCT
ftr-475	1917	19	array	array	NOUN
ftr-475	1917	20	of	of	ADP
ftr-475	1917	21	statutory	statutory	ADJ
ftr-475	1917	22	provisions	provision	NOUN
ftr-475	1917	23	and	and	CCONJ
ftr-475	1917	24	statements	statement	NOUN
ftr-475	1917	25	in	in	ADP
ftr-475	1917	26	the	the	DET
ftr-475	1917	27	legislative	legislative	ADJ
ftr-475	1917	28	history	history	NOUN
ftr-475	1917	29	.	.	PUNCT
ftr-475	1918	1	beginning	begin	VERB
ftr-475	1918	2	first	first	ADV
ftr-475	1918	3	with	with	ADP
ftr-475	1918	4	what	what	PRON
ftr-475	1918	5	is	be	AUX
ftr-475	1918	6	known	know	VERB
ftr-475	1918	7	with	with	ADP
ftr-475	1918	8	certainty	certainty	NOUN
ftr-475	1918	9	,	,	PUNCT
ftr-475	1918	10	"	"	PUNCT
ftr-475	1918	11	interest	interest	NOUN
ftr-475	1918	12	"	"	PUNCT
ftr-475	1918	13	paid	pay	VERB
ftr-475	1918	14	to	to	ADP
ftr-475	1918	15	a	a	DET
ftr-475	1918	16	residual	residual	ADJ
ftr-475	1918	17	interest	interest	NOUN
ftr-475	1918	18	holder	holder	NOUN
ftr-475	1918	19	is	be	AUX
ftr-475	1918	20	treated	treat	VERB
ftr-475	1918	21	for	for	ADP
ftr-475	1918	22	portfolio	portfolio	NOUN
ftr-475	1918	23	interest	interest	NOUN
ftr-475	1918	24	purposes	purpose	NOUN
ftr-475	1918	25	as	as	SCONJ
ftr-475	1918	26	paid	pay	VERB
ftr-475	1918	27	on	on	ADP
ftr-475	1918	28	or	or	CCONJ
ftr-475	1918	29	with	with	ADP
ftr-475	1918	30	respect	respect	NOUN
ftr-475	1918	31	to	to	ADP
ftr-475	1918	32	the	the	DET
ftr-475	1918	33	obligations	obligation	NOUN
ftr-475	1918	34	held	hold	VERB
ftr-475	1918	35	by	by	ADP
ftr-475	1918	36	the	the	DET
ftr-475	1918	37	remic	remic	NOUN
ftr-475	1918	38	,	,	PUNCT
ftr-475	1918	39	and	and	CCONJ
ftr-475	1918	40	not	not	PART
ftr-475	1918	41	on	on	ADP
ftr-475	1918	42	or	or	CCONJ
ftr-475	1918	43	with	with	ADP
ftr-475	1918	44	respect	respect	NOUN
ftr-475	1918	45	to	to	ADP
ftr-475	1918	46	the	the	DET
ftr-475	1918	47	residual	residual	ADJ
ftr-475	1918	48	interest	interest	NOUN
ftr-475	1918	49	itself	itself	PRON
ftr-475	1918	50	.	.	PUNCT
ftr-475	1919	1	6	6	NUM
ftr-475	1919	2	this	this	DET
ftr-475	1919	3	statement	statement	NOUN
ftr-475	1919	4	indicates	indicate	VERB
ftr-475	1919	5	that	that	SCONJ
ftr-475	1919	6	payments	payment	NOUN
ftr-475	1919	7	under	under	ADP
ftr-475	1919	8	a	a	DET
ftr-475	1919	9	residual	residual	ADJ
ftr-475	1919	10	interest	interest	NOUN
ftr-475	1919	11	can	can	AUX
ftr-475	1919	12	qualify	qualify	VERB
ftr-475	1919	13	for	for	ADP
ftr-475	1919	14	the	the	DET
ftr-475	1919	15	portfolio	portfolio	NOUN
ftr-475	1919	16	interest	interest	NOUN
ftr-475	1919	17	exemption	exemption	NOUN
ftr-475	1919	18	,	,	PUNCT
ftr-475	1919	19	but	but	CCONJ
ftr-475	1919	20	only	only	ADV
ftr-475	1919	21	to	to	ADP
ftr-475	1919	22	the	the	DET
ftr-475	1919	23	extent	extent	NOUN
ftr-475	1919	24	that	that	SCONJ
ftr-475	1919	25	the	the	DET
ftr-475	1919	26	interest	interest	NOUN
ftr-475	1919	27	on	on	ADP
ftr-475	1919	28	the	the	DET
ftr-475	1919	29	underlying	underlie	VERB
ftr-475	1919	30	mortgages	mortgage	NOUN
ftr-475	1919	31	held	hold	VERB
ftr-475	1919	32	by	by	ADP
ftr-475	1919	33	the	the	DET
ftr-475	1919	34	remic	remic	NOUN
ftr-475	1919	35	would	would	AUX
ftr-475	1919	36	so	so	ADV
ftr-475	1919	37	qualify	qualify	VERB
ftr-475	1919	38	had	have	VERB
ftr-475	1919	39	the	the	DET
ftr-475	1919	40	foreign	foreign	ADJ
ftr-475	1919	41	person	person	NOUN
ftr-475	1919	42	held	hold	VERB
ftr-475	1919	43	them	they	PRON
ftr-475	1919	44	directly	directly	ADV
ftr-475	1919	45	.	.	PUNCT
ftr-475	1920	1	this	this	DET
ftr-475	1920	2	"	"	PUNCT
ftr-475	1920	3	look	look	VERB
ftr-475	1920	4	-	-	PUNCT
ftr-475	1920	5	through	through	NOUN
ftr-475	1920	6	"	"	PUNCT
ftr-475	1920	7	approach	approach	NOUN
ftr-475	1920	8	has	have	VERB
ftr-475	1920	9	two	two	NUM
ftr-475	1920	10	significant	significant	ADJ
ftr-475	1920	11	consequences	consequence	NOUN
ftr-475	1920	12	.	.	PUNCT
ftr-475	1921	1	first	first	ADV
ftr-475	1921	2	,	,	PUNCT
ftr-475	1921	3	portfolio	portfolio	NOUN
ftr-475	1921	4	interest	interest	NOUN
ftr-475	1921	5	treatment	treatment	NOUN
ftr-475	1921	6	is	be	AUX
ftr-475	1921	7	available	available	ADJ
ftr-475	1921	8	only	only	ADV
ftr-475	1921	9	to	to	ADP
ftr-475	1921	10	the	the	DET
ftr-475	1921	11	extent	extent	NOUN
ftr-475	1921	12	the	the	DET
ftr-475	1921	13	remic	remic	ADJ
ftr-475	1921	14	mortgages	mortgage	NOUN
ftr-475	1921	15	were	be	AUX
ftr-475	1921	16	issued	issue	VERB
ftr-475	1921	17	after	after	ADP
ftr-475	1921	18	july	july	PROPN
ftr-475	1921	19	18	18	NUM
ftr-475	1921	20	,	,	PUNCT
ftr-475	1921	21	1984	1984	NUM
ftr-475	1921	22	(	(	PUNCT
ftr-475	1921	23	the	the	DET
ftr-475	1921	24	general	general	ADJ
ftr-475	1921	25	effective	effective	ADJ
ftr-475	1921	26	date	date	NOUN
ftr-475	1921	27	of	of	ADP
ftr-475	1921	28	the	the	DET
ftr-475	1921	29	portfolio	portfolio	NOUN
ftr-475	1921	30	interest	interest	NOUN
ftr-475	1921	31	rules	rule	NOUN
ftr-475	1921	32	)	)	PUNCT
ftr-475	1921	33	.	.	PUNCT
ftr-475	1922	1	second	second	ADV
ftr-475	1922	2	,	,	PUNCT
ftr-475	1922	3	the	the	DET
ftr-475	1922	4	mortgages	mortgage	NOUN
ftr-475	1922	5	must	must	AUX
ftr-475	1922	6	be	be	AUX
ftr-475	1922	7	in	in	ADP
ftr-475	1922	8	registered	register	VERB
ftr-475	1922	9	formr	formr	NOUN
ftr-475	1922	10	-	-	PUNCT
ftr-475	1922	11	a	a	DET
ftr-475	1922	12	requirement	requirement	NOUN
ftr-475	1922	13	that	that	SCONJ
ftr-475	1922	14	typically	typically	ADV
ftr-475	1922	15	will	will	AUX
ftr-475	1922	16	not	not	PART
ftr-475	1922	17	be	be	AUX
ftr-475	1922	18	met	meet	VERB
ftr-475	1922	19	in	in	ADP
ftr-475	1922	20	the	the	DET
ftr-475	1922	21	case	case	NOUN
ftr-475	1922	22	of	of	ADP
ftr-475	1922	23	traditional	traditional	ADJ
ftr-475	1922	24	residential	residential	ADJ
ftr-475	1922	25	mortgages	mortgage	NOUN
ftr-475	1922	26	.	.	PUNCT
ftr-475	1923	1	as	as	ADP
ftr-475	1923	2	an	an	DET
ftr-475	1923	3	aside	aside	NOUN
ftr-475	1923	4	,	,	PUNCT
ftr-475	1923	5	the	the	DET
ftr-475	1923	6	look	look	VERB
ftr-475	1923	7	-	-	PUNCT
ftr-475	1923	8	through	through	ADP
ftr-475	1923	9	approach	approach	NOUN
ftr-475	1923	10	may	may	AUX
ftr-475	1923	11	make	make	VERB
ftr-475	1923	12	sense	sense	NOUN
ftr-475	1923	13	from	from	ADP
ftr-475	1923	14	a	a	DET
ftr-475	1923	15	tax	tax	NOUN
ftr-475	1923	16	policy	policy	NOUN
ftr-475	1923	17	perspective	perspective	NOUN
ftr-475	1923	18	insofar	insofar	ADV
ftr-475	1923	19	as	as	SCONJ
ftr-475	1923	20	it	it	PRON
ftr-475	1923	21	limits	limit	VERB
ftr-475	1923	22	the	the	DET
ftr-475	1923	23	portfolio	portfolio	NOUN
ftr-475	1923	24	exemption	exemption	NOUN
ftr-475	1923	25	to	to	ADP
ftr-475	1923	26	mortgages	mortgage	NOUN
ftr-475	1923	27	issued	issue	VERB
ftr-475	1923	28	after	after	ADP
ftr-475	1923	29	the	the	DET
ftr-475	1923	30	july	july	PROPN
ftr-475	1923	31	18	18	NUM
ftr-475	1923	32	,	,	PUNCT
ftr-475	1923	33	1984	1984	NUM
ftr-475	1923	34	effective	effective	ADJ
ftr-475	1923	35	date	date	NOUN
ftr-475	1923	36	.	.	PUNCT
ftr-475	1924	1	and	and	CCONJ
ftr-475	1924	2	such	such	ADJ
ftr-475	1924	3	look	look	NOUN
ftr-475	1924	4	-	-	PUNCT
ftr-475	1924	5	through	through	ADP
ftr-475	1924	6	treatment	treatment	NOUN
ftr-475	1924	7	is	be	AUX
ftr-475	1924	8	in	in	ADP
ftr-475	1924	9	fact	fact	NOUN
ftr-475	1924	10	the	the	DET
ftr-475	1924	11	approach	approach	NOUN
ftr-475	1924	12	taken	take	VERB
ftr-475	1924	13	with	with	ADP
ftr-475	1924	14	respect	respect	NOUN
ftr-475	1924	15	to	to	ADP
ftr-475	1924	16	pass	pass	VERB
ftr-475	1924	17	-	-	PUNCT
ftr-475	1924	18	through	through	ADP
ftr-475	1924	19	certificates	certificate	NOUN
ftr-475	1924	20	for	for	ADP
ftr-475	1924	21	purposes	purpose	NOUN
ftr-475	1924	22	of	of	ADP
ftr-475	1924	23	the	the	DET
ftr-475	1924	24	july	july	PROPN
ftr-475	1924	25	18	18	NUM
ftr-475	1924	26	,	,	PUNCT
ftr-475	1924	27	1984	1984	NUM
ftr-475	1924	28	effective	effective	ADJ
ftr-475	1924	29	date	date	NOUN
ftr-475	1924	30	.	.	PUNCT
ftr-475	1925	1	s	s	AUX
ftr-475	1925	2	however	however	ADV
ftr-475	1925	3	,	,	PUNCT
ftr-475	1925	4	the	the	DET
ftr-475	1925	5	rationale	rationale	NOUN
ftr-475	1925	6	for	for	ADP
ftr-475	1925	7	following	follow	VERB
ftr-475	1925	8	a	a	DET
ftr-475	1925	9	look	look	VERB
ftr-475	1925	10	-	-	PUNCT
ftr-475	1925	11	through	through	ADP
ftr-475	1925	12	approach	approach	NOUN
ftr-475	1925	13	with	with	ADP
ftr-475	1925	14	respect	respect	NOUN
ftr-475	1925	15	to	to	ADP
ftr-475	1925	16	the	the	DET
ftr-475	1925	17	registration	registration	NOUN
ftr-475	1925	18	requirement	requirement	NOUN
ftr-475	1925	19	is	be	AUX
ftr-475	1925	20	suspect	suspect	ADJ
ftr-475	1925	21	.	.	PUNCT
ftr-475	1926	1	first	first	ADV
ftr-475	1926	2	,	,	PUNCT
ftr-475	1926	3	the	the	DET
ftr-475	1926	4	residual	residual	ADJ
ftr-475	1926	5	interest	interest	NOUN
ftr-475	1926	6	itself	itself	PRON
ftr-475	1926	7	is	be	AUX
ftr-475	1926	8	,	,	PUNCT
ftr-475	1926	9	and	and	CCONJ
ftr-475	1926	10	must	must	AUX
ftr-475	1926	11	be	be	AUX
ftr-475	1926	12	,	,	PUNCT
ftr-475	1926	13	in	in	ADP
ftr-475	1926	14	registered	register	VERB
ftr-475	1926	15	form	form	NOUN
ftr-475	1926	16	,	,	PUNCT
ftr-475	1926	17	9	9	NUM
ftr-475	1926	18	making	make	VERB
ftr-475	1926	19	it	it	PRON
ftr-475	1926	20	difficult	difficult	ADJ
ftr-475	1926	21	to	to	PART
ftr-475	1926	22	perceive	perceive	VERB
ftr-475	1926	23	the	the	DET
ftr-475	1926	24	tax	tax	NOUN
ftr-475	1926	25	policy	policy	NOUN
ftr-475	1926	26	goal	goal	NOUN
ftr-475	1926	27	at	at	ADP
ftr-475	1926	28	stake	stake	NOUN
ftr-475	1926	29	in	in	ADP
ftr-475	1926	30	looking	look	VERB
ftr-475	1926	31	through	through	ADP
ftr-475	1926	32	to	to	ADP
ftr-475	1926	33	the	the	DET
ftr-475	1926	34	mortgages	mortgage	NOUN
ftr-475	1926	35	.	.	PUNCT
ftr-475	1927	1	second	second	ADJ
ftr-475	1927	2	,	,	PUNCT
ftr-475	1927	3	the	the	DET
ftr-475	1927	4	burden	burden	NOUN
ftr-475	1927	5	of	of	ADP
ftr-475	1927	6	meeting	meet	VERB
ftr-475	1927	7	the	the	DET
ftr-475	1927	8	registration	registration	NOUN
ftr-475	1927	9	requirement	requirement	NOUN
ftr-475	1927	10	imposed	impose	VERB
ftr-475	1927	11	under	under	ADP
ftr-475	1927	12	the	the	DET
ftr-475	1927	13	look	look	VERB
ftr-475	1927	14	-	-	PUNCT
ftr-475	1927	15	through	through	ADP
ftr-475	1927	16	approach	approach	NOUN
ftr-475	1927	17	is	be	AUX
ftr-475	1927	18	readily	readily	ADV
ftr-475	1927	19	skirted	skirt	VERB
ftr-475	1927	20	by	by	ADP
ftr-475	1927	21	establishing	establish	VERB
ftr-475	1927	22	a	a	DET
ftr-475	1927	23	double	double	ADJ
ftr-475	1927	24	remic	remic	NOUN
ftr-475	1927	25	structure	structure	NOUN
ftr-475	1927	26	(	(	PUNCT
ftr-475	1927	27	the	the	DET
ftr-475	1927	28	remic	remic	ADJ
ftr-475	1927	29	regular	regular	ADJ
ftr-475	1927	30	interests	interest	NOUN
ftr-475	1927	31	are	be	AUX
ftr-475	1927	32	in	in	ADP
ftr-475	1927	33	256	256	NUM
ftr-475	1927	34	.	.	PUNCT
ftr-475	1928	1	regs	reg	NOUN
ftr-475	1928	2	.	.	PUNCT
ftr-475	1929	1	§	§	PROPN
ftr-475	1929	2	35a.9999	35a.9999	NUM
ftr-475	1929	3	-	-	SYM
ftr-475	1929	4	5(e	5(e	NUM
ftr-475	1929	5	)	)	PUNCT
ftr-475	1929	6	,	,	PUNCT
ftr-475	1929	7	a-21(ii	a-21(ii	NUM
ftr-475	1929	8	)	)	PUNCT
ftr-475	1929	9	.	.	PUNCT
ftr-475	1930	1	the	the	DET
ftr-475	1930	2	regulation	regulation	NOUN
ftr-475	1930	3	does	do	AUX
ftr-475	1930	4	not	not	PART
ftr-475	1930	5	substantively	substantively	ADV
ftr-475	1930	6	define	define	VERB
ftr-475	1930	7	when	when	SCONJ
ftr-475	1930	8	payments	payment	NOUN
ftr-475	1930	9	under	under	ADP
ftr-475	1930	10	a	a	DET
ftr-475	1930	11	residual	residual	ADJ
ftr-475	1930	12	interest	interest	NOUN
ftr-475	1930	13	are	be	AUX
ftr-475	1930	14	treated	treat	VERB
ftr-475	1930	15	as	as	ADP
ftr-475	1930	16	interest	interest	NOUN
ftr-475	1930	17	;	;	PUNCT
ftr-475	1930	18	rather	rather	ADV
ftr-475	1930	19	,	,	PUNCT
ftr-475	1930	20	it	it	PRON
ftr-475	1930	21	merely	merely	ADV
ftr-475	1930	22	declares	declare	VERB
ftr-475	1930	23	that	that	SCONJ
ftr-475	1930	24	any	any	DET
ftr-475	1930	25	payments	payment	NOUN
ftr-475	1930	26	that	that	PRON
ftr-475	1930	27	do	do	AUX
ftr-475	1930	28	constitute	constitute	VERB
ftr-475	1930	29	interest	interest	NOUN
ftr-475	1930	30	are	be	AUX
ftr-475	1930	31	eligible	eligible	ADJ
ftr-475	1930	32	for	for	ADP
ftr-475	1930	33	portfolio	portfolio	NOUN
ftr-475	1930	34	interest	interest	NOUN
ftr-475	1930	35	treatment	treatment	NOUN
ftr-475	1930	36	as	as	SCONJ
ftr-475	1930	37	described	describe	VERB
ftr-475	1930	38	in	in	ADP
ftr-475	1930	39	the	the	DET
ftr-475	1930	40	text	text	NOUN
ftr-475	1930	41	.	.	PUNCT
ftr-475	1931	1	however	however	ADV
ftr-475	1931	2	,	,	PUNCT
ftr-475	1931	3	as	as	SCONJ
ftr-475	1931	4	noted	note	VERB
ftr-475	1931	5	above	above	ADV
ftr-475	1931	6	,	,	PUNCT
ftr-475	1931	7	the	the	DET
ftr-475	1931	8	-	-	PUNCT
ftr-475	1931	9	legislative	legislative	ADJ
ftr-475	1931	10	history	history	NOUN
ftr-475	1931	11	fills	fill	VERB
ftr-475	1931	12	in	in	ADP
ftr-475	1931	13	this	this	DET
ftr-475	1931	14	gap	gap	NOUN
ftr-475	1931	15	by	by	ADP
ftr-475	1931	16	stating	state	VERB
ftr-475	1931	17	that	that	SCONJ
ftr-475	1931	18	all	all	DET
ftr-475	1931	19	payments	payment	NOUN
ftr-475	1931	20	on	on	ADP
ftr-475	1931	21	a	a	DET
ftr-475	1931	22	residual	residual	ADJ
ftr-475	1931	23	interest	interest	NOUN
ftr-475	1931	24	constitute	constitute	VERB
ftr-475	1931	25	interest	interest	NOUN
ftr-475	1931	26	.	.	PUNCT
ftr-475	1932	1	see	see	VERB
ftr-475	1932	2	supra	supra	PROPN
ftr-475	1932	3	notes	note	VERB
ftr-475	1932	4	252	252	NUM
ftr-475	1932	5	-	-	SYM
ftr-475	1932	6	53	53	NUM
ftr-475	1932	7	and	and	CCONJ
ftr-475	1932	8	accompanying	accompany	VERB
ftr-475	1932	9	text	text	NOUN
ftr-475	1932	10	.	.	PUNCT
ftr-475	1933	1	257	257	X
ftr-475	1933	2	.	.	PUNCT
ftr-475	1934	1	irc	irc	PROPN
ftr-475	1934	2	§	§	PROPN
ftr-475	1934	3	871(h)(2	871(h)(2	NUM
ftr-475	1934	4	)	)	PUNCT
ftr-475	1934	5	(	(	PUNCT
ftr-475	1934	6	requiring	require	VERB
ftr-475	1934	7	debt	debt	NOUN
ftr-475	1934	8	to	to	PART
ftr-475	1934	9	be	be	AUX
ftr-475	1934	10	in	in	ADP
ftr-475	1934	11	registered	register	VERB
ftr-475	1934	12	form	form	NOUN
ftr-475	1934	13	unless	unless	SCONJ
ftr-475	1934	14	it	it	PRON
ftr-475	1934	15	meets	meet	VERB
ftr-475	1934	16	the	the	DET
ftr-475	1934	17	socalled	socalled	ADJ
ftr-475	1934	18	"	"	PUNCT
ftr-475	1934	19	tefra	tefra	ADJ
ftr-475	1934	20	d	d	NOUN
ftr-475	1934	21	"	"	PUNCT
ftr-475	1934	22	rules	rule	NOUN
ftr-475	1934	23	)	)	PUNCT
ftr-475	1934	24	.	.	PUNCT
ftr-475	1935	1	on	on	ADP
ftr-475	1935	2	the	the	DET
ftr-475	1935	3	definition	definition	NOUN
ftr-475	1935	4	of	of	ADP
ftr-475	1935	5	registered	register	VERB
ftr-475	1935	6	,	,	PUNCT
ftr-475	1935	7	see	see	VERB
ftr-475	1935	8	regs	reg	NOUN
ftr-475	1935	9	.	.	PUNCT
ftr-475	1936	1	§	§	PROPN
ftr-475	1936	2	5f.103	5f.103	PROPN
ftr-475	1936	3	-	-	SYM
ftr-475	1936	4	1(c)(l	1(c)(l	NUM
ftr-475	1936	5	)	)	PUNCT
ftr-475	1936	6	.	.	PUNCT
ftr-475	1937	1	258	258	NUM
ftr-475	1937	2	.	.	PUNCT
ftr-475	1937	3	regs	regs	PROPN
ftr-475	1937	4	.	.	PUNCT
ftr-475	1938	1	§	§	PROPN
ftr-475	1938	2	35a.9999	35a.9999	NUM
ftr-475	1938	3	-	-	SYM
ftr-475	1938	4	5(e	5(e	NUM
ftr-475	1938	5	)	)	PUNCT
ftr-475	1938	6	a-21(i	a-21(i	PROPN
ftr-475	1938	7	)	)	PUNCT
ftr-475	1938	8	.	.	PUNCT
ftr-475	1939	1	259	259	NUM
ftr-475	1939	2	.	.	PUNCT
ftr-475	1939	3	regs	regs	PROPN
ftr-475	1939	4	.	.	PUNCT
ftr-475	1940	1	§	§	PROPN
ftr-475	1940	2	1.860d-1(b)(5)(i)(a	1.860d-1(b)(5)(i)(a	NUM
ftr-475	1940	3	)	)	PUNCT
ftr-475	1940	4	.	.	PUNCT
ftr-475	1941	1	19941	19941	NUM
ftr-475	1941	2	florida	florida	PROPN
ftr-475	1941	3	tax	tax	PROPN
ftr-475	1941	4	review	review	NOUN
ftr-475	1941	5	registered	register	VERB
ftr-475	1941	6	form	form	NOUN
ftr-475	1941	7	and	and	CCONJ
ftr-475	1941	8	are	be	AUX
ftr-475	1941	9	treated	treat	VERB
ftr-475	1941	10	as	as	ADP
ftr-475	1941	11	newly	newly	ADV
ftr-475	1941	12	issued	issue	VERB
ftr-475	1941	13	debt	debt	NOUN
ftr-475	1941	14	instruments	instrument	NOUN
ftr-475	1941	15	)	)	PUNCT
ftr-475	1941	16	.	.	PUNCT
ftr-475	1942	1	it	it	PRON
ftr-475	1942	2	is	be	AUX
ftr-475	1942	3	certainly	certainly	ADV
ftr-475	1942	4	a	a	DET
ftr-475	1942	5	grand	grand	ADJ
ftr-475	1942	6	exaltation	exaltation	NOUN
ftr-475	1942	7	of	of	ADP
ftr-475	1942	8	form	form	NOUN
ftr-475	1942	9	over	over	ADP
ftr-475	1942	10	substance	substance	NOUN
ftr-475	1942	11	that	that	PRON
ftr-475	1942	12	would	would	AUX
ftr-475	1942	13	distinguish	distinguish	VERB
ftr-475	1942	14	between	between	ADP
ftr-475	1942	15	a	a	DET
ftr-475	1942	16	single	single	ADJ
ftr-475	1942	17	remic	remic	NOUN
ftr-475	1942	18	and	and	CCONJ
ftr-475	1942	19	double	double	ADJ
ftr-475	1942	20	remic	remic	NOUN
ftr-475	1942	21	structure	structure	NOUN
ftr-475	1942	22	in	in	ADP
ftr-475	1942	23	applying	apply	VERB
ftr-475	1942	24	the	the	DET
ftr-475	1942	25	registration	registration	NOUN
ftr-475	1942	26	requirement	requirement	NOUN
ftr-475	1942	27	.	.	PUNCT
ftr-475	1943	1	26	26	NUM
ftr-475	1943	2	'	'	PART
ftr-475	1943	3	third	third	NOUN
ftr-475	1943	4	,	,	PUNCT
ftr-475	1943	5	and	and	CCONJ
ftr-475	1943	6	related	relate	VERB
ftr-475	1943	7	to	to	ADP
ftr-475	1943	8	the	the	DET
ftr-475	1943	9	second	second	ADJ
ftr-475	1943	10	point	point	NOUN
ftr-475	1943	11	,	,	PUNCT
ftr-475	1943	12	the	the	DET
ftr-475	1943	13	lookthrough	lookthrough	ADJ
ftr-475	1943	14	approach	approach	NOUN
ftr-475	1943	15	in	in	ADP
ftr-475	1943	16	this	this	DET
ftr-475	1943	17	context	context	NOUN
ftr-475	1943	18	would	would	AUX
ftr-475	1943	19	have	have	VERB
ftr-475	1943	20	the	the	DET
ftr-475	1943	21	effect	effect	NOUN
ftr-475	1943	22	of	of	ADP
ftr-475	1943	23	distinguishing	distinguish	VERB
ftr-475	1943	24	between	between	ADP
ftr-475	1943	25	remic	remic	ADJ
ftr-475	1943	26	collateral	collateral	NOUN
ftr-475	1943	27	in	in	ADP
ftr-475	1943	28	the	the	DET
ftr-475	1943	29	form	form	NOUN
ftr-475	1943	30	of	of	ADP
ftr-475	1943	31	residential	residential	ADJ
ftr-475	1943	32	mortgages	mortgage	NOUN
ftr-475	1943	33	and	and	CCONJ
ftr-475	1943	34	collateral	collateral	NOUN
ftr-475	1943	35	in	in	ADP
ftr-475	1943	36	the	the	DET
ftr-475	1943	37	form	form	NOUN
ftr-475	1943	38	of	of	ADP
ftr-475	1943	39	pass	pass	VERB
ftr-475	1943	40	-	-	PUNCT
ftr-475	1943	41	though	though	SCONJ
ftr-475	1943	42	certificates	certificate	NOUN
ftr-475	1943	43	based	base	VERB
ftr-475	1943	44	on	on	ADP
ftr-475	1943	45	those	those	DET
ftr-475	1943	46	same	same	ADJ
ftr-475	1943	47	residential	residential	ADJ
ftr-475	1943	48	mortgages	mortgage	NOUN
ftr-475	1943	49	-	-	PUNCT
ftr-475	1943	50	indeed	indeed	ADV
ftr-475	1943	51	a	a	DET
ftr-475	1943	52	subtle	subtle	ADJ
ftr-475	1943	53	and	and	CCONJ
ftr-475	1943	54	ethereal	ethereal	ADJ
ftr-475	1943	55	distinction.261	distinction.261	NOUN
ftr-475	1943	56	'	'	PUNCT
ftr-475	1943	57	fourth	fourth	ADJ
ftr-475	1943	58	and	and	CCONJ
ftr-475	1943	59	finally	finally	ADV
ftr-475	1943	60	,	,	PUNCT
ftr-475	1943	61	the	the	DET
ftr-475	1943	62	regulations	regulation	NOUN
ftr-475	1943	63	expressly	expressly	ADV
ftr-475	1943	64	reject	reject	VERB
ftr-475	1943	65	a	a	DET
ftr-475	1943	66	look	look	VERB
ftr-475	1943	67	-	-	PUNCT
ftr-475	1943	68	through	through	ADP
ftr-475	1943	69	approach	approach	NOUN
ftr-475	1943	70	with	with	ADP
ftr-475	1943	71	respect	respect	NOUN
ftr-475	1943	72	to	to	ADP
ftr-475	1943	73	the	the	DET
ftr-475	1943	74	registration	registration	NOUN
ftr-475	1943	75	requirement	requirement	NOUN
ftr-475	1943	76	in	in	ADP
ftr-475	1943	77	the	the	DET
ftr-475	1943	78	case	case	NOUN
ftr-475	1943	79	of	of	ADP
ftr-475	1943	80	pass	pass	VERB
ftr-475	1943	81	-	-	PUNCT
ftr-475	1943	82	through	through	ADP
ftr-475	1943	83	certificates.262	certificates.262	NOUN
ftr-475	1943	84	assuming	assume	VERB
ftr-475	1943	85	,	,	PUNCT
ftr-475	1943	86	however	however	ADV
ftr-475	1943	87	,	,	PUNCT
ftr-475	1943	88	that	that	SCONJ
ftr-475	1943	89	a	a	DET
ftr-475	1943	90	residual	residual	ADJ
ftr-475	1943	91	interest	interest	NOUN
ftr-475	1943	92	is	be	AUX
ftr-475	1943	93	able	able	ADJ
ftr-475	1943	94	to	to	PART
ftr-475	1943	95	satisfy	satisfy	VERB
ftr-475	1943	96	the	the	DET
ftr-475	1943	97	effective	effective	ADJ
ftr-475	1943	98	date	date	NOUN
ftr-475	1943	99	and	and	CCONJ
ftr-475	1943	100	registration	registration	NOUN
ftr-475	1943	101	requirements	requirement	NOUN
ftr-475	1943	102	for	for	ADP
ftr-475	1943	103	portfolio	portfolio	NOUN
ftr-475	1943	104	interest	interest	NOUN
ftr-475	1943	105	treatment	treatment	NOUN
ftr-475	1943	106	,	,	PUNCT
ftr-475	1943	107	a	a	DET
ftr-475	1943	108	host	host	NOUN
ftr-475	1943	109	of	of	ADP
ftr-475	1943	110	other	other	ADJ
ftr-475	1943	111	definitional	definitional	ADJ
ftr-475	1943	112	elements	element	NOUN
ftr-475	1943	113	must	must	AUX
ftr-475	1943	114	also	also	ADV
ftr-475	1943	115	be	be	AUX
ftr-475	1943	116	met	meet	VERB
ftr-475	1943	117	.	.	PUNCT
ftr-475	1944	1	in	in	ADP
ftr-475	1944	2	general	general	ADJ
ftr-475	1944	3	,	,	PUNCT
ftr-475	1944	4	however	however	ADV
ftr-475	1944	5	,	,	PUNCT
ftr-475	1944	6	with	with	ADP
ftr-475	1944	7	two	two	NUM
ftr-475	1944	8	potential	potential	ADJ
ftr-475	1944	9	exceptions	exception	NOUN
ftr-475	1944	10	,	,	PUNCT
ftr-475	1944	11	these	these	DET
ftr-475	1944	12	other	other	ADJ
ftr-475	1944	13	elements	element	NOUN
ftr-475	1944	14	should	should	AUX
ftr-475	1944	15	not	not	PART
ftr-475	1944	16	pose	pose	VERB
ftr-475	1944	17	a	a	DET
ftr-475	1944	18	problem.263	problem.263	ADV
ftr-475	1944	19	the	the	DET
ftr-475	1944	20	first	first	ADJ
ftr-475	1944	21	such	such	ADJ
ftr-475	1944	22	definitional	definitional	ADJ
ftr-475	1944	23	element	element	NOUN
ftr-475	1944	24	that	that	PRON
ftr-475	1944	25	warrants	warrant	NOUN
ftr-475	1944	26	further	further	ADJ
ftr-475	1944	27	attention	attention	NOUN
ftr-475	1944	28	is	be	AUX
ftr-475	1944	29	the	the	DET
ftr-475	1944	30	rule	rule	NOUN
ftr-475	1944	31	that	that	SCONJ
ftr-475	1944	32	portfolio	portfolio	NOUN
ftr-475	1944	33	interest	interest	NOUN
ftr-475	1944	34	does	do	AUX
ftr-475	1944	35	not	not	PART
ftr-475	1944	36	include	include	VERB
ftr-475	1944	37	any	any	DET
ftr-475	1944	38	interest	interest	NOUN
ftr-475	1944	39	received	receive	VERB
ftr-475	1944	40	260	260	NUM
ftr-475	1944	41	.	.	PUNCT
ftr-475	1945	1	of	of	ADP
ftr-475	1945	2	course	course	NOUN
ftr-475	1945	3	,	,	PUNCT
ftr-475	1945	4	the	the	DET
ftr-475	1945	5	double	double	ADJ
ftr-475	1945	6	remic	remic	NOUN
ftr-475	1945	7	structure	structure	NOUN
ftr-475	1945	8	can	can	AUX
ftr-475	1945	9	also	also	ADV
ftr-475	1945	10	be	be	AUX
ftr-475	1945	11	used	use	VERB
ftr-475	1945	12	to	to	PART
ftr-475	1945	13	skirt	skirt	VERB
ftr-475	1945	14	the	the	DET
ftr-475	1945	15	lookthrough	lookthrough	ADJ
ftr-475	1945	16	approach	approach	NOUN
ftr-475	1945	17	to	to	ADP
ftr-475	1945	18	the	the	DET
ftr-475	1945	19	july	july	PROPN
ftr-475	1945	20	18	18	NUM
ftr-475	1945	21	,	,	PUNCT
ftr-475	1945	22	1984	1984	NUM
ftr-475	1945	23	effective	effective	ADJ
ftr-475	1945	24	date	date	NOUN
ftr-475	1945	25	.	.	PUNCT
ftr-475	1946	1	261	261	NUM
ftr-475	1946	2	.	.	PUNCT
ftr-475	1947	1	this	this	DET
ftr-475	1947	2	point	point	NOUN
ftr-475	1947	3	is	be	AUX
ftr-475	1947	4	made	make	VERB
ftr-475	1947	5	in	in	ADP
ftr-475	1947	6	a.b.a	a.b.a	NOUN
ftr-475	1947	7	.	.	PUNCT
ftr-475	1948	1	sec	sec	PROPN
ftr-475	1948	2	.	.	PUNCT
ftr-475	1948	3	tax'n	tax'n	NOUN
ftr-475	1948	4	,	,	PUNCT
ftr-475	1948	5	comments	comment	NOUN
ftr-475	1948	6	on	on	ADP
ftr-475	1948	7	proposed	propose	VERB
ftr-475	1948	8	regulations	regulation	NOUN
ftr-475	1948	9	governing	govern	VERB
ftr-475	1948	10	real	real	ADJ
ftr-475	1948	11	estate	estate	NOUN
ftr-475	1948	12	mortgage	mortgage	NOUN
ftr-475	1948	13	investment	investment	NOUN
ftr-475	1948	14	conduits	conduit	NOUN
ftr-475	1948	15	(	(	PUNCT
ftr-475	1948	16	june	june	PROPN
ftr-475	1948	17	16	16	NUM
ftr-475	1948	18	,	,	PUNCT
ftr-475	1948	19	1992	1992	NUM
ftr-475	1948	20	)	)	PUNCT
ftr-475	1948	21	,	,	PUNCT
ftr-475	1948	22	reprinted	reprint	VERB
ftr-475	1948	23	in	in	ADP
ftr-475	1948	24	26	26	NUM
ftr-475	1948	25	highlights	highlight	NOUN
ftr-475	1948	26	&	&	CCONJ
ftr-475	1948	27	documents	document	NOUN
ftr-475	1948	28	1325	1325	NUM
ftr-475	1948	29	,	,	PUNCT
ftr-475	1948	30	1330	1330	NUM
ftr-475	1948	31	(	(	PUNCT
ftr-475	1948	32	july	july	PROPN
ftr-475	1948	33	24	24	NUM
ftr-475	1948	34	,	,	PUNCT
ftr-475	1948	35	1992	1992	NUM
ftr-475	1948	36	)	)	PUNCT
ftr-475	1949	1	[	[	X
ftr-475	1949	2	hereinafter	hereinafter	NOUN
ftr-475	1949	3	american	american	PROPN
ftr-475	1949	4	bar	bar	PROPN
ftr-475	1949	5	association	association	NOUN
ftr-475	1949	6	comments	comment	NOUN
ftr-475	1949	7	on	on	ADP
ftr-475	1949	8	proposed	propose	VERB
ftr-475	1949	9	regulation	regulation	NOUN
ftr-475	1949	10	]	]	PUNCT
ftr-475	1949	11	.	.	PUNCT
ftr-475	1950	1	262	262	NUM
ftr-475	1950	2	.	.	PUNCT
ftr-475	1950	3	pass	pass	VERB
ftr-475	1950	4	-	-	PUNCT
ftr-475	1950	5	through	through	ADP
ftr-475	1950	6	certificates	certificate	NOUN
ftr-475	1950	7	are	be	AUX
ftr-475	1950	8	treated	treat	VERB
ftr-475	1950	9	as	as	ADP
ftr-475	1950	10	separate	separate	ADJ
ftr-475	1950	11	debt	debt	NOUN
ftr-475	1950	12	instruments	instrument	NOUN
ftr-475	1950	13	for	for	ADP
ftr-475	1950	14	purposes	purpose	NOUN
ftr-475	1950	15	of	of	ADP
ftr-475	1950	16	the	the	DET
ftr-475	1950	17	registration	registration	NOUN
ftr-475	1950	18	requirement	requirement	NOUN
ftr-475	1950	19	and	and	CCONJ
ftr-475	1950	20	thus	thus	ADV
ftr-475	1950	21	they	they	PRON
ftr-475	1950	22	,	,	PUNCT
ftr-475	1950	23	and	and	CCONJ
ftr-475	1950	24	not	not	PART
ftr-475	1950	25	the	the	DET
ftr-475	1950	26	underlying	underlie	VERB
ftr-475	1950	27	obligations	obligation	NOUN
ftr-475	1950	28	to	to	PART
ftr-475	1950	29	which	which	PRON
ftr-475	1950	30	they	they	PRON
ftr-475	1950	31	relate	relate	VERB
ftr-475	1950	32	,	,	PUNCT
ftr-475	1950	33	must	must	AUX
ftr-475	1950	34	be	be	AUX
ftr-475	1950	35	in	in	ADP
ftr-475	1950	36	registered	register	VERB
ftr-475	1950	37	form	form	NOUN
ftr-475	1950	38	.	.	PUNCT
ftr-475	1951	1	the	the	DET
ftr-475	1951	2	regulations	regulation	NOUN
ftr-475	1951	3	take	take	VERB
ftr-475	1951	4	this	this	DET
ftr-475	1951	5	approach	approach	NOUN
ftr-475	1951	6	because	because	SCONJ
ftr-475	1951	7	pass	pass	VERB
ftr-475	1951	8	-	-	PUNCT
ftr-475	1951	9	through	through	ADP
ftr-475	1951	10	certificates	certificate	NOUN
ftr-475	1951	11	would	would	AUX
ftr-475	1951	12	not	not	PART
ftr-475	1951	13	otherwise	otherwise	ADV
ftr-475	1951	14	be	be	AUX
ftr-475	1951	15	treated	treat	VERB
ftr-475	1951	16	as	as	ADP
ftr-475	1951	17	debt	debt	NOUN
ftr-475	1951	18	instruments	instrument	NOUN
ftr-475	1951	19	subject	subject	ADJ
ftr-475	1951	20	to	to	ADP
ftr-475	1951	21	the	the	DET
ftr-475	1951	22	registration	registration	NOUN
ftr-475	1951	23	requirement	requirement	NOUN
ftr-475	1951	24	and	and	CCONJ
ftr-475	1951	25	would	would	AUX
ftr-475	1951	26	present	present	VERB
ftr-475	1951	27	potential	potential	ADJ
ftr-475	1951	28	compliance	compliance	NOUN
ftr-475	1951	29	problems	problem	NOUN
ftr-475	1951	30	.	.	PUNCT
ftr-475	1952	1	see	see	VERB
ftr-475	1952	2	staff	staff	NOUN
ftr-475	1952	3	of	of	ADP
ftr-475	1952	4	the	the	DET
ftr-475	1952	5	joint	joint	ADJ
ftr-475	1952	6	comm	comm	NOUN
ftr-475	1952	7	.	.	PUNCT
ftr-475	1953	1	on	on	ADP
ftr-475	1953	2	taxation	taxation	NOUN
ftr-475	1953	3	,	,	PUNCT
ftr-475	1953	4	98th	98th	ADJ
ftr-475	1953	5	cong	cong	NOUN
ftr-475	1953	6	.	.	PUNCT
ftr-475	1953	7	,	,	PUNCT
ftr-475	1953	8	general	general	ADJ
ftr-475	1953	9	explanation	explanation	NOUN
ftr-475	1953	10	of	of	ADP
ftr-475	1953	11	the	the	DET
ftr-475	1953	12	revenue	revenue	NOUN
ftr-475	1953	13	provisions	provision	NOUN
ftr-475	1953	14	of	of	ADP
ftr-475	1953	15	the	the	DET
ftr-475	1953	16	deficit	deficit	NOUN
ftr-475	1953	17	reduction	reduction	NOUN
ftr-475	1953	18	act	act	NOUN
ftr-475	1953	19	of	of	ADP
ftr-475	1953	20	1984	1984	NUM
ftr-475	1953	21	,	,	PUNCT
ftr-475	1953	22	396	396	NUM
ftr-475	1953	23	n.19	n.19	NOUN
ftr-475	1953	24	(	(	PUNCT
ftr-475	1953	25	joint	joint	ADJ
ftr-475	1953	26	comm	comm	NOUN
ftr-475	1953	27	.	.	PUNCT
ftr-475	1954	1	print	print	NOUN
ftr-475	1954	2	1984	1984	NUM
ftr-475	1954	3	)	)	PUNCT
ftr-475	1954	4	.	.	PUNCT
ftr-475	1955	1	remic	remic	ADJ
ftr-475	1955	2	residual	residual	ADJ
ftr-475	1955	3	interests	interest	NOUN
ftr-475	1955	4	present	present	VERB
ftr-475	1955	5	no	no	DET
ftr-475	1955	6	such	such	ADJ
ftr-475	1955	7	compliance	compliance	NOUN
ftr-475	1955	8	problems	problem	NOUN
ftr-475	1955	9	since	since	ADV
ftr-475	1955	10	,	,	PUNCT
ftr-475	1955	11	by	by	ADP
ftr-475	1955	12	virtue	virtue	NOUN
ftr-475	1955	13	of	of	ADP
ftr-475	1955	14	regs	reg	NOUN
ftr-475	1955	15	.	.	PUNCT
ftr-475	1956	1	§	§	PROPN
ftr-475	1956	2	1.860d	1.860d	NUM
ftr-475	1956	3	-	-	PUNCT
ftr-475	1956	4	l(b)(5)(i)(a	l(b)(5)(i)(a	NOUN
ftr-475	1956	5	)	)	PUNCT
ftr-475	1956	6	,	,	PUNCT
ftr-475	1956	7	they	they	PRON
ftr-475	1956	8	are	be	AUX
ftr-475	1956	9	registration	registration	NOUN
ftr-475	1956	10	-	-	PUNCT
ftr-475	1956	11	required	require	VERB
ftr-475	1956	12	obligations	obligation	NOUN
ftr-475	1956	13	.	.	PUNCT
ftr-475	1957	1	it	it	PRON
ftr-475	1957	2	is	be	AUX
ftr-475	1957	3	something	something	PRON
ftr-475	1957	4	of	of	ADP
ftr-475	1957	5	a	a	DET
ftr-475	1957	6	perverse	perverse	ADJ
ftr-475	1957	7	twist	twist	NOUN
ftr-475	1957	8	of	of	ADP
ftr-475	1957	9	logic	logic	NOUN
ftr-475	1957	10	that	that	SCONJ
ftr-475	1957	11	the	the	DET
ftr-475	1957	12	regulations	regulation	NOUN
ftr-475	1957	13	ignore	ignore	VERB
ftr-475	1957	14	the	the	DET
ftr-475	1957	15	mortgages	mortgage	NOUN
ftr-475	1957	16	and	and	CCONJ
ftr-475	1957	17	apply	apply	VERB
ftr-475	1957	18	the	the	DET
ftr-475	1957	19	registration	registration	NOUN
ftr-475	1957	20	requirement	requirement	NOUN
ftr-475	1957	21	at	at	ADP
ftr-475	1957	22	the	the	DET
ftr-475	1957	23	level	level	NOUN
ftr-475	1957	24	of	of	ADP
ftr-475	1957	25	the	the	DET
ftr-475	1957	26	pass	pass	VERB
ftr-475	1957	27	-	-	PUNCT
ftr-475	1957	28	through	through	ADP
ftr-475	1957	29	certificate	certificate	NOUN
ftr-475	1957	30	,	,	PUNCT
ftr-475	1957	31	but	but	CCONJ
ftr-475	1957	32	in	in	ADP
ftr-475	1957	33	the	the	DET
ftr-475	1957	34	case	case	NOUN
ftr-475	1957	35	of	of	ADP
ftr-475	1957	36	a	a	DET
ftr-475	1957	37	residual	residual	ADJ
ftr-475	1957	38	interest	interest	NOUN
ftr-475	1957	39	,	,	PUNCT
ftr-475	1957	40	which	which	PRON
ftr-475	1957	41	is	be	AUX
ftr-475	1957	42	a	a	DET
ftr-475	1957	43	registration	registration	NOUN
ftr-475	1957	44	-	-	PUNCT
ftr-475	1957	45	required	require	VERB
ftr-475	1957	46	obligation	obligation	NOUN
ftr-475	1957	47	,	,	PUNCT
ftr-475	1957	48	they	they	PRON
ftr-475	1957	49	ignore	ignore	VERB
ftr-475	1957	50	the	the	DET
ftr-475	1957	51	actual	actual	ADJ
ftr-475	1957	52	security	security	NOUN
ftr-475	1957	53	held	hold	VERB
ftr-475	1957	54	by	by	ADP
ftr-475	1957	55	investors	investor	NOUN
ftr-475	1957	56	and	and	CCONJ
ftr-475	1957	57	look	look	VERB
ftr-475	1957	58	through	through	ADP
ftr-475	1957	59	to	to	ADP
ftr-475	1957	60	the	the	DET
ftr-475	1957	61	underlying	underlie	VERB
ftr-475	1957	62	mortgages	mortgage	NOUN
ftr-475	1957	63	.	.	PUNCT
ftr-475	1958	1	263	263	NUM
ftr-475	1958	2	.	.	PUNCT
ftr-475	1958	3	were	be	AUX
ftr-475	1958	4	a	a	DET
ftr-475	1958	5	foreign	foreign	ADJ
ftr-475	1958	6	bank	bank	NOUN
ftr-475	1958	7	to	to	PART
ftr-475	1958	8	acquire	acquire	VERB
ftr-475	1958	9	a	a	DET
ftr-475	1958	10	remic	remic	ADJ
ftr-475	1958	11	residual	residual	ADJ
ftr-475	1958	12	interest	interest	NOUN
ftr-475	1958	13	,	,	PUNCT
ftr-475	1958	14	one	one	NUM
ftr-475	1958	15	additional	additional	ADJ
ftr-475	1958	16	hurdle	hurdle	NOUN
ftr-475	1958	17	,	,	PUNCT
ftr-475	1958	18	which	which	PRON
ftr-475	1958	19	is	be	AUX
ftr-475	1958	20	not	not	PART
ftr-475	1958	21	addressed	address	VERB
ftr-475	1958	22	in	in	ADP
ftr-475	1958	23	the	the	DET
ftr-475	1958	24	text	text	NOUN
ftr-475	1958	25	,	,	PUNCT
ftr-475	1958	26	is	be	AUX
ftr-475	1958	27	the	the	DET
ftr-475	1958	28	potential	potential	ADJ
ftr-475	1958	29	treatment	treatment	NOUN
ftr-475	1958	30	of	of	ADP
ftr-475	1958	31	payments	payment	NOUN
ftr-475	1958	32	on	on	ADP
ftr-475	1958	33	such	such	ADJ
ftr-475	1958	34	interest	interest	NOUN
ftr-475	1958	35	as	as	SCONJ
ftr-475	1958	36	received	receive	VERB
ftr-475	1958	37	by	by	ADP
ftr-475	1958	38	a	a	DET
ftr-475	1958	39	bank	bank	NOUN
ftr-475	1958	40	on	on	ADP
ftr-475	1958	41	an	an	DET
ftr-475	1958	42	extension	extension	NOUN
ftr-475	1958	43	of	of	ADP
ftr-475	1958	44	credit	credit	NOUN
ftr-475	1958	45	made	make	VERB
ftr-475	1958	46	pursuant	pursuant	ADJ
ftr-475	1958	47	to	to	ADP
ftr-475	1958	48	a	a	DET
ftr-475	1958	49	loan	loan	NOUN
ftr-475	1958	50	agreement	agreement	NOUN
ftr-475	1958	51	entered	enter	VERB
ftr-475	1958	52	into	into	ADP
ftr-475	1958	53	in	in	ADP
ftr-475	1958	54	the	the	DET
ftr-475	1958	55	ordinary	ordinary	ADJ
ftr-475	1958	56	course	course	NOUN
ftr-475	1958	57	of	of	ADP
ftr-475	1958	58	its	its	PRON
ftr-475	1958	59	trade	trade	NOUN
ftr-475	1958	60	or	or	CCONJ
ftr-475	1958	61	business	business	NOUN
ftr-475	1958	62	.	.	PUNCT
ftr-475	1959	1	see	see	VERB
ftr-475	1959	2	irc	irc	PROPN
ftr-475	1959	3	§	§	PROPN
ftr-475	1959	4	881(c)(3)(a	881(c)(3)(a	NUM
ftr-475	1959	5	)	)	PUNCT
ftr-475	1959	6	.	.	PUNCT
ftr-475	1960	1	in	in	ADP
ftr-475	1960	2	effect	effect	NOUN
ftr-475	1960	3	,	,	PUNCT
ftr-475	1960	4	by	by	ADP
ftr-475	1960	5	purchasing	purchase	VERB
ftr-475	1960	6	the	the	DET
ftr-475	1960	7	residual	residual	ADJ
ftr-475	1960	8	interest	interest	NOUN
ftr-475	1960	9	,	,	PUNCT
ftr-475	1960	10	one	one	PRON
ftr-475	1960	11	might	might	AUX
ftr-475	1960	12	argue	argue	VERB
ftr-475	1960	13	that	that	SCONJ
ftr-475	1960	14	the	the	DET
ftr-475	1960	15	bank	bank	NOUN
ftr-475	1960	16	owns	own	VERB
ftr-475	1960	17	the	the	DET
ftr-475	1960	18	remic	remic	ADJ
ftr-475	1960	19	assets	asset	NOUN
ftr-475	1960	20	subject	subject	ADJ
ftr-475	1960	21	to	to	ADP
ftr-475	1960	22	the	the	DET
ftr-475	1960	23	liability	liability	NOUN
ftr-475	1960	24	represented	represent	VERB
ftr-475	1960	25	by	by	ADP
ftr-475	1960	26	the	the	DET
ftr-475	1960	27	regular	regular	ADJ
ftr-475	1960	28	interests	interest	NOUN
ftr-475	1960	29	,	,	PUNCT
ftr-475	1960	30	and	and	CCONJ
ftr-475	1960	31	,	,	PUNCT
ftr-475	1960	32	as	as	ADP
ftr-475	1960	33	the	the	DET
ftr-475	1960	34	owner	owner	NOUN
ftr-475	1960	35	of	of	ADP
ftr-475	1960	36	the	the	DET
ftr-475	1960	37	assets	asset	NOUN
ftr-475	1960	38	,	,	PUNCT
ftr-475	1960	39	the	the	DET
ftr-475	1960	40	bank	bank	NOUN
ftr-475	1960	41	could	could	AUX
ftr-475	1960	42	be	be	AUX
ftr-475	1960	43	viewed	view	VERB
ftr-475	1960	44	as	as	ADP
ftr-475	1960	45	the	the	DET
ftr-475	1960	46	lender	lender	NOUN
ftr-475	1960	47	under	under	ADP
ftr-475	1960	48	the	the	DET
ftr-475	1960	49	remic	remic	ADJ
ftr-475	1960	50	mortgages	mortgage	NOUN
ftr-475	1960	51	.	.	PUNCT
ftr-475	1961	1	although	although	SCONJ
ftr-475	1961	2	the	the	DET
ftr-475	1961	3	scope	scope	NOUN
ftr-475	1961	4	of	of	ADP
ftr-475	1961	5	the	the	DET
ftr-475	1961	6	bank	bank	NOUN
ftr-475	1961	7	exception	exception	NOUN
ftr-475	1961	8	is	be	AUX
ftr-475	1961	9	unclear	unclear	ADJ
ftr-475	1961	10	,	,	PUNCT
ftr-475	1961	11	it	it	PRON
ftr-475	1961	12	is	be	AUX
ftr-475	1961	13	difficult	difficult	ADJ
ftr-475	1961	14	to	to	PART
ftr-475	1961	15	argue	argue	VERB
ftr-475	1961	16	for	for	ADP
ftr-475	1961	17	its	its	PRON
ftr-475	1961	18	application	application	NOUN
ftr-475	1961	19	in	in	ADP
ftr-475	1961	20	such	such	ADJ
ftr-475	1961	21	circumstances	circumstance	NOUN
ftr-475	1961	22	(	(	PUNCT
ftr-475	1961	23	e.g.	e.g.	ADV
ftr-475	1961	24	,	,	PUNCT
ftr-475	1961	25	the	the	DET
ftr-475	1961	26	residual	residual	ADJ
ftr-475	1961	27	interest	interest	NOUN
ftr-475	1961	28	holder	holder	NOUN
ftr-475	1961	29	does	do	AUX
ftr-475	1961	30	not	not	PART
ftr-475	1961	31	receive	receive	VERB
ftr-475	1961	32	basis	basis	NOUN
ftr-475	1961	33	for	for	ADP
ftr-475	1961	34	the	the	DET
ftr-475	1961	35	liabilities	liability	NOUN
ftr-475	1961	36	represqnted	represqnte	VERB
ftr-475	1961	37	by	by	ADP
ftr-475	1961	38	regular	regular	ADJ
ftr-475	1961	39	interests	interest	NOUN
ftr-475	1961	40	)	)	PUNCT
ftr-475	1961	41	.	.	PUNCT
ftr-475	1962	1	[	[	X
ftr-475	1962	2	vol	vol	NOUN
ftr-475	1962	3	.	.	NOUN
ftr-475	1962	4	2:4	2:4	NUM
ftr-475	1962	5	tax	tax	NOUN
ftr-475	1962	6	aspects	aspect	NOUN
ftr-475	1962	7	of	of	ADP
ftr-475	1962	8	remic	remic	ADJ
ftr-475	1962	9	residual	residual	ADJ
ftr-475	1962	10	interests	interest	NOUN
ftr-475	1962	11	by	by	ADP
ftr-475	1962	12	a	a	DET
ftr-475	1962	13	"	"	PUNCT
ftr-475	1962	14	10	10	NUM
ftr-475	1962	15	%	%	NOUN
ftr-475	1962	16	shareholder	shareholder	NOUN
ftr-475	1962	17	"	"	PUNCT
ftr-475	1962	18	of	of	ADP
ftr-475	1962	19	the	the	DET
ftr-475	1962	20	payor	payor	NOUN
ftr-475	1962	21	entity.2	entity.2	VERB
ftr-475	1962	22	'	'	PUNCT
ftr-475	1962	23	a	a	DET
ftr-475	1962	24	10	10	NUM
ftr-475	1962	25	%	%	NOUN
ftr-475	1962	26	shareholder	shareholder	NOUN
ftr-475	1962	27	is	be	AUX
ftr-475	1962	28	specifically	specifically	ADV
ftr-475	1962	29	defined	define	VERB
ftr-475	1962	30	as	as	ADP
ftr-475	1962	31	a	a	DET
ftr-475	1962	32	person	person	NOUN
ftr-475	1962	33	that	that	PRON
ftr-475	1962	34	owns	own	VERB
ftr-475	1962	35	10	10	NUM
ftr-475	1962	36	%	%	NOUN
ftr-475	1962	37	or	or	CCONJ
ftr-475	1962	38	more	more	ADJ
ftr-475	1962	39	of	of	ADP
ftr-475	1962	40	the	the	DET
ftr-475	1962	41	total	total	ADJ
ftr-475	1962	42	combined	combined	ADJ
ftr-475	1962	43	voting	voting	NOUN
ftr-475	1962	44	power	power	NOUN
ftr-475	1962	45	of	of	ADP
ftr-475	1962	46	all	all	DET
ftr-475	1962	47	classes	class	NOUN
ftr-475	1962	48	of	of	ADP
ftr-475	1962	49	stock	stock	NOUN
ftr-475	1962	50	of	of	ADP
ftr-475	1962	51	a	a	DET
ftr-475	1962	52	payor	payor	NOUN
ftr-475	1962	53	-	-	PUNCT
ftr-475	1962	54	corporation	corporation	NOUN
ftr-475	1962	55	,	,	PUNCT
ftr-475	1962	56	or	or	CCONJ
ftr-475	1962	57	,	,	PUNCT
ftr-475	1962	58	in	in	ADP
ftr-475	1962	59	the	the	DET
ftr-475	1962	60	case	case	NOUN
ftr-475	1962	61	of	of	ADP
ftr-475	1962	62	a	a	DET
ftr-475	1962	63	partnership	partnership	NOUN
ftr-475	1962	64	,	,	PUNCT
ftr-475	1962	65	a	a	DET
ftr-475	1962	66	person	person	NOUN
ftr-475	1962	67	that	that	PRON
ftr-475	1962	68	owns	own	VERB
ftr-475	1962	69	10	10	NUM
ftr-475	1962	70	%	%	NOUN
ftr-475	1962	71	or	or	CCONJ
ftr-475	1962	72	more	more	ADJ
ftr-475	1962	73	of	of	ADP
ftr-475	1962	74	the	the	DET
ftr-475	1962	75	capital	capital	NOUN
ftr-475	1962	76	or	or	CCONJ
ftr-475	1962	77	profits	profit	VERB
ftr-475	1962	78	interest	interest	NOUN
ftr-475	1962	79	in	in	ADP
ftr-475	1962	80	such	such	ADJ
ftr-475	1962	81	partnership.s	partnership.s	PROPN
ftr-475	1962	82	although	although	SCONJ
ftr-475	1962	83	a	a	DET
ftr-475	1962	84	residual	residual	ADJ
ftr-475	1962	85	interest	interest	NOUN
ftr-475	1962	86	holder	holder	NOUN
ftr-475	1962	87	is	be	AUX
ftr-475	1962	88	certainly	certainly	ADV
ftr-475	1962	89	an	an	DET
ftr-475	1962	90	equity	equity	NOUN
ftr-475	1962	91	holder	holder	NOUN
ftr-475	1962	92	in	in	ADP
ftr-475	1962	93	the	the	DET
ftr-475	1962	94	remic	remic	NOUN
ftr-475	1962	95	,	,	PUNCT
ftr-475	1962	96	it	it	PRON
ftr-475	1962	97	is	be	AUX
ftr-475	1962	98	clear	clear	ADJ
ftr-475	1962	99	that	that	SCONJ
ftr-475	1962	100	the	the	DET
ftr-475	1962	101	remic	remic	NOUN
ftr-475	1962	102	is	be	AUX
ftr-475	1962	103	not	not	PART
ftr-475	1962	104	viewed	view	VERB
ftr-475	1962	105	as	as	ADP
ftr-475	1962	106	a	a	DET
ftr-475	1962	107	corporation	corporation	NOUN
ftr-475	1962	108	or	or	CCONJ
ftr-475	1962	109	a	a	DET
ftr-475	1962	110	partnership	partnership	NOUN
ftr-475	1962	111	(	(	PUNCT
ftr-475	1962	112	or	or	CCONJ
ftr-475	1962	113	a	a	DET
ftr-475	1962	114	trust	trust	NOUN
ftr-475	1962	115	)	)	PUNCT
ftr-475	1962	116	for	for	ADP
ftr-475	1962	117	purposes	purpose	NOUN
ftr-475	1962	118	of	of	ADP
ftr-475	1962	119	the	the	DET
ftr-475	1962	120	subtitle	subtitle	NOUN
ftr-475	1962	121	of	of	ADP
ftr-475	1962	122	the	the	DET
ftr-475	1962	123	code	code	NOUN
ftr-475	1962	124	that	that	PRON
ftr-475	1962	125	includes	include	VERB
ftr-475	1962	126	the	the	DET
ftr-475	1962	127	withholding	withholding	NOUN
ftr-475	1962	128	tax	tax	NOUN
ftr-475	1962	129	provisions	provision	NOUN
ftr-475	1962	130	.	.	PUNCT
ftr-475	1963	1	'	'	NUM
ftr-475	1963	2	6	6	NUM
ftr-475	1963	3	this	this	DET
ftr-475	1963	4	fact	fact	NOUN
ftr-475	1963	5	,	,	PUNCT
ftr-475	1963	6	perhaps	perhaps	ADV
ftr-475	1963	7	together	together	ADV
ftr-475	1963	8	with	with	ADP
ftr-475	1963	9	the	the	DET
ftr-475	1963	10	full	full	ADV
ftr-475	1963	11	-	-	PUNCT
ftr-475	1963	12	fledged	fledge	VERB
ftr-475	1963	13	look	look	NOUN
ftr-475	1963	14	-	-	PUNCT
ftr-475	1963	15	through	through	ADP
ftr-475	1963	16	approach	approach	NOUN
ftr-475	1963	17	that	that	PRON
ftr-475	1963	18	is	be	AUX
ftr-475	1963	19	adopted	adopt	VERB
ftr-475	1963	20	elsewhere	elsewhere	ADV
ftr-475	1963	21	with	with	ADP
ftr-475	1963	22	respect	respect	NOUN
ftr-475	1963	23	to	to	ADP
ftr-475	1963	24	residual	residual	ADJ
ftr-475	1963	25	interests	interest	NOUN
ftr-475	1963	26	,	,	PUNCT
ftr-475	1963	27	indicates	indicate	VERB
ftr-475	1963	28	that	that	SCONJ
ftr-475	1963	29	even	even	ADV
ftr-475	1963	30	the	the	DET
ftr-475	1963	31	sole	sole	ADJ
ftr-475	1963	32	residual	residual	ADJ
ftr-475	1963	33	interest	interest	NOUN
ftr-475	1963	34	holder	holder	NOUN
ftr-475	1963	35	in	in	ADP
ftr-475	1963	36	a	a	DET
ftr-475	1963	37	remic	remic	NOUN
ftr-475	1963	38	should	should	AUX
ftr-475	1963	39	not	not	PART
ftr-475	1963	40	run	run	VERB
ftr-475	1963	41	afoul	afoul	ADV
ftr-475	1963	42	of	of	ADP
ftr-475	1963	43	the	the	DET
ftr-475	1963	44	10	10	NUM
ftr-475	1963	45	%	%	NOUN
ftr-475	1963	46	rule	rule	NOUN
ftr-475	1963	47	,	,	PUNCT
ftr-475	1963	48	7	7	NUM
ftr-475	1963	49	unless	unless	SCONJ
ftr-475	1963	50	perhaps	perhaps	ADV
ftr-475	1963	51	the	the	DET
ftr-475	1963	52	holder	holder	NOUN
ftr-475	1963	53	is	be	AUX
ftr-475	1963	54	a	a	DET
ftr-475	1963	55	10	10	NUM
ftr-475	1963	56	%	%	NOUN
ftr-475	1963	57	shareholder	shareholder	NOUN
ftr-475	1963	58	with	with	ADP
ftr-475	1963	59	respect	respect	NOUN
ftr-475	1963	60	to	to	ADP
ftr-475	1963	61	one	one	NUM
ftr-475	1963	62	or	or	CCONJ
ftr-475	1963	63	more	more	ADJ
ftr-475	1963	64	of	of	ADP
ftr-475	1963	65	the	the	DET
ftr-475	1963	66	obligors	obligor	NOUN
ftr-475	1963	67	under	under	ADP
ftr-475	1963	68	the	the	DET
ftr-475	1963	69	mortgages	mortgage	NOUN
ftr-475	1963	70	held	hold	VERB
ftr-475	1963	71	by	by	ADP
ftr-475	1963	72	the	the	DET
ftr-475	1963	73	remic	remic	NOUN
ftr-475	1963	74	.	.	PUNCT
ftr-475	1963	75	'	'	PUNCT
ftr-475	1964	1	a	a	DET
ftr-475	1964	2	second	second	ADJ
ftr-475	1964	3	exception	exception	NOUN
ftr-475	1964	4	concerns	concern	VERB
ftr-475	1964	5	the	the	DET
ftr-475	1964	6	newly	newly	ADV
ftr-475	1964	7	enacted	enact	VERB
ftr-475	1964	8	section	section	NOUN
ftr-475	1964	9	871(h)(4	871(h)(4	PROPN
ftr-475	1964	10	)	)	PUNCT
ftr-475	1964	11	,	,	PUNCT
ftr-475	1964	12	which	which	PRON
ftr-475	1964	13	excludes	exclude	VERB
ftr-475	1964	14	from	from	ADP
ftr-475	1964	15	portfolio	portfolio	NOUN
ftr-475	1964	16	interest	interest	NOUN
ftr-475	1964	17	treatment	treatment	NOUN
ftr-475	1964	18	certain	certain	ADJ
ftr-475	1964	19	contingent	contingent	ADJ
ftr-475	1964	20	interest	interest	NOUN
ftr-475	1964	21	obligations	obligation	NOUN
ftr-475	1964	22	.	.	PUNCT
ftr-475	1965	1	in	in	ADP
ftr-475	1965	2	general	general	ADJ
ftr-475	1965	3	,	,	PUNCT
ftr-475	1965	4	subject	subject	ADJ
ftr-475	1965	5	to	to	ADP
ftr-475	1965	6	the	the	DET
ftr-475	1965	7	application	application	NOUN
ftr-475	1965	8	of	of	ADP
ftr-475	1965	9	certain	certain	ADJ
ftr-475	1965	10	exceptions	exception	NOUN
ftr-475	1965	11	,	,	PUNCT
ftr-475	1965	12	amounts	amount	NOUN
ftr-475	1965	13	paid	pay	VERB
ftr-475	1965	14	on	on	ADP
ftr-475	1965	15	a	a	DET
ftr-475	1965	16	residual	residual	ADJ
ftr-475	1965	17	interest	interest	NOUN
ftr-475	1965	18	would	would	AUX
ftr-475	1965	19	literally	literally	ADV
ftr-475	1965	20	constitute	constitute	VERB
ftr-475	1965	21	interest	interest	NOUN
ftr-475	1965	22	that	that	PRON
ftr-475	1965	23	is	be	AUX
ftr-475	1965	24	determined	determine	VERB
ftr-475	1965	25	by	by	ADP
ftr-475	1965	26	reference	reference	NOUN
ftr-475	1965	27	to	to	ADP
ftr-475	1965	28	"	"	PUNCT
ftr-475	1965	29	income	income	NOUN
ftr-475	1965	30	or	or	CCONJ
ftr-475	1965	31	profits	profit	NOUN
ftr-475	1965	32	of	of	ADP
ftr-475	1965	33	the	the	DET
ftr-475	1965	34	debtor	debtor	NOUN
ftr-475	1965	35	"	"	PUNCT
ftr-475	1965	36	'	'	PUNCT
ftr-475	1965	37	and	and	CCONJ
ftr-475	1965	38	therefore	therefore	ADV
ftr-475	1965	39	would	would	AUX
ftr-475	1965	40	be	be	AUX
ftr-475	1965	41	contingent	contingent	ADJ
ftr-475	1965	42	interest	interest	NOUN
ftr-475	1965	43	for	for	ADP
ftr-475	1965	44	this	this	DET
ftr-475	1965	45	purpose	purpose	NOUN
ftr-475	1965	46	.	.	PUNCT
ftr-475	1966	1	however	however	ADV
ftr-475	1966	2	,	,	PUNCT
ftr-475	1966	3	such	such	ADJ
ftr-475	1966	4	interest	interest	NOUN
ftr-475	1966	5	may	may	AUX
ftr-475	1966	6	escape	escape	VERB
ftr-475	1966	7	contingent	contingent	ADJ
ftr-475	1966	8	interest	interest	NOUN
ftr-475	1966	9	treatment	treatment	NOUN
ftr-475	1966	10	by	by	ADP
ftr-475	1966	11	virtue	virtue	NOUN
ftr-475	1966	12	of	of	ADP
ftr-475	1966	13	the	the	DET
ftr-475	1966	14	exception	exception	NOUN
ftr-475	1966	15	for	for	ADP
ftr-475	1966	16	"	"	PUNCT
ftr-475	1966	17	interest	interest	NOUN
ftr-475	1966	18	all	all	PRON
ftr-475	1966	19	or	or	CCONJ
ftr-475	1966	20	substantially	substantially	ADV
ftr-475	1966	21	all	all	PRON
ftr-475	1966	22	of	of	ADP
ftr-475	1966	23	which	which	PRON
ftr-475	1966	24	is	be	AUX
ftr-475	1966	25	determined	determine	VERB
ftr-475	1966	26	by	by	ADP
ftr-475	1966	27	reference	reference	NOUN
ftr-475	1966	28	to	to	ADP
ftr-475	1966	29	any	any	DET
ftr-475	1966	30	other	other	ADJ
ftr-475	1966	31	interest	interest	NOUN
ftr-475	1966	32	not	not	PART
ftr-475	1966	33	described	describe	VERB
ftr-475	1966	34	in	in	ADP
ftr-475	1966	35	subparagraph	subparagraph	NOUN
ftr-475	1966	36	(	(	PUNCT
ftr-475	1966	37	a	a	NOUN
ftr-475	1966	38	)	)	PUNCT
ftr-475	1966	39	(	(	PUNCT
ftr-475	1966	40	or	or	CCONJ
ftr-475	1966	41	by	by	ADP
ftr-475	1966	42	reference	reference	NOUN
ftr-475	1966	43	to	to	ADP
ftr-475	1966	44	the	the	DET
ftr-475	1966	45	principal	principal	ADJ
ftr-475	1966	46	amount	amount	NOUN
ftr-475	1966	47	of	of	ADP
ftr-475	1966	48	indebtedness	indebtedness	NOUN
ftr-475	1966	49	on	on	ADP
ftr-475	1966	50	which	which	PRON
ftr-475	1966	51	such	such	ADJ
ftr-475	1966	52	other	other	ADJ
ftr-475	1966	53	interest	interest	NOUN
ftr-475	1966	54	is	be	AUX
ftr-475	1966	55	paid	pay	VERB
ftr-475	1966	56	)	)	PUNCT
ftr-475	1966	57	.	.	PUNCT
ftr-475	1966	58	''	''	PUNCT
ftr-475	1967	1	0	0	NUM
ftr-475	1968	1	the	the	DET
ftr-475	1968	2	amounts	amount	NOUN
ftr-475	1968	3	paid	pay	VERB
ftr-475	1968	4	on	on	ADP
ftr-475	1968	5	a	a	DET
ftr-475	1968	6	residual	residual	ADJ
ftr-475	1968	7	interest	interest	NOUN
ftr-475	1968	8	will	will	AUX
ftr-475	1968	9	be	be	AUX
ftr-475	1968	10	determined	determine	VERB
ftr-475	1968	11	in	in	ADP
ftr-475	1968	12	large	large	ADJ
ftr-475	1968	13	part	part	NOUN
ftr-475	1968	14	by	by	ADP
ftr-475	1968	15	the	the	DET
ftr-475	1968	16	timing	timing	NOUN
ftr-475	1968	17	and	and	CCONJ
ftr-475	1968	18	amount	amount	NOUN
ftr-475	1968	19	of	of	ADP
ftr-475	1968	20	payments	payment	NOUN
ftr-475	1968	21	of	of	ADP
ftr-475	1968	22	interest	interest	NOUN
ftr-475	1968	23	and	and	CCONJ
ftr-475	1968	24	principal	principal	NOUN
ftr-475	1968	25	on	on	ADP
ftr-475	1968	26	regular	regular	ADJ
ftr-475	1968	27	interests	interest	NOUN
ftr-475	1968	28	and	and	CCONJ
ftr-475	1968	29	to	to	ADP
ftr-475	1968	30	this	this	DET
ftr-475	1968	31	extent	extent	NOUN
ftr-475	1968	32	payments	payment	NOUN
ftr-475	1968	33	on	on	ADP
ftr-475	1968	34	a	a	DET
ftr-475	1968	35	residual	residual	ADJ
ftr-475	1968	36	interest	interest	NOUN
ftr-475	1968	37	may	may	AUX
ftr-475	1968	38	fall	fall	VERB
ftr-475	1968	39	within	within	ADP
ftr-475	1968	40	the	the	DET
ftr-475	1968	41	264	264	NUM
ftr-475	1968	42	.	.	PUNCT
ftr-475	1969	1	irc	irc	PROPN
ftr-475	1969	2	§	§	PROPN
ftr-475	1969	3	§	§	PROPN
ftr-475	1969	4	871(h)(3	871(h)(3	NUM
ftr-475	1969	5	)	)	PUNCT
ftr-475	1969	6	,	,	PUNCT
ftr-475	1969	7	881(c)(3)(b	881(c)(3)(b	PROPN
ftr-475	1969	8	)	)	PUNCT
ftr-475	1969	9	.	.	PUNCT
ftr-475	1970	1	265	265	NUM
ftr-475	1970	2	.	.	PUNCT
ftr-475	1970	3	irc	irc	PROPN
ftr-475	1970	4	§	§	PROPN
ftr-475	1970	5	871(h)(3)(b	871(h)(3)(b	PROPN
ftr-475	1970	6	)	)	PUNCT
ftr-475	1970	7	.	.	PUNCT
ftr-475	1971	1	266	266	NUM
ftr-475	1971	2	.	.	PUNCT
ftr-475	1971	3	see	see	VERB
ftr-475	1971	4	irc	irc	PROPN
ftr-475	1971	5	§	§	PROPN
ftr-475	1971	6	860a(a	860a(a	PROPN
ftr-475	1971	7	)	)	PUNCT
ftr-475	1971	8	.	.	PUNCT
ftr-475	1972	1	the	the	DET
ftr-475	1972	2	subtitle	subtitle	NOUN
ftr-475	1972	3	of	of	ADP
ftr-475	1972	4	the	the	DET
ftr-475	1972	5	code	code	NOUN
ftr-475	1972	6	for	for	ADP
ftr-475	1972	7	purposes	purpose	NOUN
ftr-475	1972	8	of	of	ADP
ftr-475	1972	9	which	which	PRON
ftr-475	1972	10	the	the	DET
ftr-475	1972	11	classification	classification	NOUN
ftr-475	1972	12	rule	rule	NOUN
ftr-475	1972	13	applies	apply	VERB
ftr-475	1972	14	is	be	AUX
ftr-475	1972	15	subtitle	subtitle	NOUN
ftr-475	1972	16	a	a	PRON
ftr-475	1972	17	,	,	PUNCT
ftr-475	1972	18	which	which	PRON
ftr-475	1972	19	encompasses	encompass	VERB
ftr-475	1972	20	§	§	PROPN
ftr-475	1972	21	§	§	PROPN
ftr-475	1972	22	1	1	NUM
ftr-475	1972	23	-	-	SYM
ftr-475	1972	24	1563	1563	NUM
ftr-475	1972	25	.	.	PUNCT
ftr-475	1973	1	267	267	NUM
ftr-475	1973	2	.	.	PUNCT
ftr-475	1974	1	a	a	DET
ftr-475	1974	2	collateral	collateral	ADJ
ftr-475	1974	3	issue	issue	NOUN
ftr-475	1974	4	concerns	concern	VERB
ftr-475	1974	5	the	the	DET
ftr-475	1974	6	application	application	NOUN
ftr-475	1974	7	of	of	ADP
ftr-475	1974	8	the	the	DET
ftr-475	1974	9	10	10	NUM
ftr-475	1974	10	%	%	NOUN
ftr-475	1974	11	shareholder	shareholder	NOUN
ftr-475	1974	12	rule	rule	NOUN
ftr-475	1974	13	to	to	ADP
ftr-475	1974	14	interest	interest	NOUN
ftr-475	1974	15	paid	pay	VERB
ftr-475	1974	16	on	on	ADP
ftr-475	1974	17	a	a	DET
ftr-475	1974	18	remic	remic	ADJ
ftr-475	1974	19	regular	regular	ADJ
ftr-475	1974	20	interest	interest	NOUN
ftr-475	1974	21	that	that	PRON
ftr-475	1974	22	is	be	AUX
ftr-475	1974	23	held	hold	VERB
ftr-475	1974	24	by	by	ADP
ftr-475	1974	25	a	a	DET
ftr-475	1974	26	person	person	NOUN
ftr-475	1974	27	who	who	PRON
ftr-475	1974	28	also	also	ADV
ftr-475	1974	29	holds	hold	VERB
ftr-475	1974	30	a	a	DET
ftr-475	1974	31	10	10	NUM
ftr-475	1974	32	%	%	NOUN
ftr-475	1974	33	or	or	CCONJ
ftr-475	1974	34	greater	great	ADJ
ftr-475	1974	35	interest	interest	NOUN
ftr-475	1974	36	of	of	ADP
ftr-475	1974	37	the	the	DET
ftr-475	1974	38	residual	residual	ADJ
ftr-475	1974	39	interests	interest	NOUN
ftr-475	1974	40	in	in	ADP
ftr-475	1974	41	the	the	DET
ftr-475	1974	42	remic	remic	NOUN
ftr-475	1974	43	.	.	PUNCT
ftr-475	1975	1	268	268	NUM
ftr-475	1975	2	.	.	PUNCT
ftr-475	1976	1	in	in	ADP
ftr-475	1976	2	addition	addition	NOUN
ftr-475	1976	3	to	to	ADP
ftr-475	1976	4	the	the	DET
ftr-475	1976	5	10	10	NUM
ftr-475	1976	6	%	%	NOUN
ftr-475	1976	7	rule	rule	NOUN
ftr-475	1976	8	,	,	PUNCT
ftr-475	1976	9	a	a	DET
ftr-475	1976	10	similar	similar	ADJ
ftr-475	1976	11	question	question	NOUN
ftr-475	1976	12	could	could	AUX
ftr-475	1976	13	be	be	AUX
ftr-475	1976	14	raised	raise	VERB
ftr-475	1976	15	regarding	regard	VERB
ftr-475	1976	16	the	the	DET
ftr-475	1976	17	exclusion	exclusion	NOUN
ftr-475	1976	18	of	of	ADP
ftr-475	1976	19	interest	interest	NOUN
ftr-475	1976	20	received	receive	VERB
ftr-475	1976	21	by	by	ADP
ftr-475	1976	22	a	a	DET
ftr-475	1976	23	controlled	control	VERB
ftr-475	1976	24	foreign	foreign	ADJ
ftr-475	1976	25	corporation	corporation	NOUN
ftr-475	1976	26	(	(	PUNCT
ftr-475	1976	27	"	"	PUNCT
ftr-475	1976	28	cfc	cfc	PROPN
ftr-475	1976	29	"	"	PUNCT
ftr-475	1976	30	)	)	PUNCT
ftr-475	1976	31	from	from	ADP
ftr-475	1976	32	a	a	DET
ftr-475	1976	33	related	related	ADJ
ftr-475	1976	34	person	person	NOUN
ftr-475	1976	35	(	(	PUNCT
ftr-475	1976	36	as	as	SCONJ
ftr-475	1976	37	defined	define	VERB
ftr-475	1976	38	in	in	ADP
ftr-475	1976	39	§	§	PROPN
ftr-475	1976	40	864(d)(4	864(d)(4	NUM
ftr-475	1976	41	)	)	PUNCT
ftr-475	1976	42	)	)	PUNCT
ftr-475	1976	43	.	.	PUNCT
ftr-475	1977	1	once	once	ADV
ftr-475	1977	2	again	again	ADV
ftr-475	1977	3	,	,	PUNCT
ftr-475	1977	4	read	read	VERB
ftr-475	1977	5	literally	literally	ADV
ftr-475	1977	6	,	,	PUNCT
ftr-475	1977	7	a	a	DET
ftr-475	1977	8	residual	residual	ADJ
ftr-475	1977	9	interest	interest	NOUN
ftr-475	1977	10	holder	holder	NOUN
ftr-475	1977	11	that	that	PRON
ftr-475	1977	12	constituted	constitute	VERB
ftr-475	1977	13	a	a	DET
ftr-475	1977	14	controlled	control	VERB
ftr-475	1977	15	foreign	foreign	ADJ
ftr-475	1977	16	corporation	corporation	NOUN
ftr-475	1977	17	does	do	AUX
ftr-475	1977	18	not	not	PART
ftr-475	1977	19	fall	fall	VERB
ftr-475	1977	20	within	within	ADP
ftr-475	1977	21	the	the	DET
ftr-475	1977	22	categories	category	NOUN
ftr-475	1977	23	of	of	ADP
ftr-475	1977	24	a	a	DET
ftr-475	1977	25	related	related	ADJ
ftr-475	1977	26	person	person	NOUN
ftr-475	1977	27	vis	vis	X
ftr-475	1977	28	-	-	PUNCT
ftr-475	1977	29	a	a	X
ftr-475	1977	30	-	-	PUNCT
ftr-475	1977	31	vis	vis	X
ftr-475	1977	32	the	the	DET
ftr-475	1977	33	remic	remic	NOUN
ftr-475	1977	34	,	,	PUNCT
ftr-475	1977	35	as	as	SCONJ
ftr-475	1977	36	set	set	VERB
ftr-475	1977	37	forth	forth	ADV
ftr-475	1977	38	in	in	ADP
ftr-475	1977	39	§	§	PROPN
ftr-475	1977	40	267(b	267(b	PROPN
ftr-475	1977	41	)	)	PUNCT
ftr-475	1977	42	.	.	PUNCT
ftr-475	1978	1	absent	absent	ADJ
ftr-475	1978	2	further	further	ADJ
ftr-475	1978	3	guidance	guidance	NOUN
ftr-475	1978	4	,	,	PUNCT
ftr-475	1978	5	the	the	DET
ftr-475	1978	6	best	good	ADJ
ftr-475	1978	7	interpretation	interpretation	NOUN
ftr-475	1978	8	may	may	AUX
ftr-475	1978	9	be	be	AUX
ftr-475	1978	10	to	to	PART
ftr-475	1978	11	apply	apply	VERB
ftr-475	1978	12	the	the	DET
ftr-475	1978	13	cfc	cfc	NOUN
ftr-475	1978	14	rule	rule	NOUN
ftr-475	1978	15	on	on	ADP
ftr-475	1978	16	a	a	DET
ftr-475	1978	17	look	look	VERB
ftr-475	1978	18	-	-	PUNCT
ftr-475	1978	19	through	through	ADP
ftr-475	1978	20	approach	approach	NOUN
ftr-475	1978	21	and	and	CCONJ
ftr-475	1978	22	focus	focus	VERB
ftr-475	1978	23	on	on	ADP
ftr-475	1978	24	the	the	DET
ftr-475	1978	25	relationship	relationship	NOUN
ftr-475	1978	26	of	of	ADP
ftr-475	1978	27	the	the	DET
ftr-475	1978	28	obligors	obligor	NOUN
ftr-475	1978	29	under	under	ADP
ftr-475	1978	30	the	the	DET
ftr-475	1978	31	remic	remic	ADJ
ftr-475	1978	32	mortgages	mortgage	NOUN
ftr-475	1978	33	and	and	CCONJ
ftr-475	1978	34	the	the	DET
ftr-475	1978	35	residual	residual	ADJ
ftr-475	1978	36	interest	interest	NOUN
ftr-475	1978	37	holder	holder	NOUN
ftr-475	1978	38	.	.	PUNCT
ftr-475	1979	1	269	269	NUM
ftr-475	1979	2	.	.	PUNCT
ftr-475	1979	3	irc	irc	PROPN
ftr-475	1979	4	§	§	PROPN
ftr-475	1979	5	871(h)(4)(a)(i)(ii	871(h)(4)(a)(i)(ii	NUM
ftr-475	1979	6	)	)	PUNCT
ftr-475	1979	7	.	.	PUNCT
ftr-475	1980	1	270	270	NUM
ftr-475	1980	2	.	.	PUNCT
ftr-475	1980	3	irc	irc	PROPN
ftr-475	1980	4	§	§	NOUN
ftr-475	1980	5	871(h)(4)(c)(iii	871(h)(4)(c)(iii	NUM
ftr-475	1980	6	)	)	PUNCT
ftr-475	1980	7	.	.	PUNCT
ftr-475	1981	1	1994	1994	NUM
ftr-475	1981	2	]	]	PUNCT
ftr-475	1981	3	florida	florida	PROPN
ftr-475	1981	4	tax	tax	PROPN
ftr-475	1981	5	review	review	NOUN
ftr-475	1981	6	foregoing	forego	VERB
ftr-475	1981	7	exception	exception	NOUN
ftr-475	1981	8	.	.	PUNCT
ftr-475	1981	9	"	"	PUNCT
ftr-475	1982	1	certainly	certainly	ADV
ftr-475	1982	2	it	it	PRON
ftr-475	1982	3	would	would	AUX
ftr-475	1982	4	be	be	AUX
ftr-475	1982	5	sensible	sensible	ADJ
ftr-475	1982	6	-	-	PUNCT
ftr-475	1982	7	and	and	CCONJ
ftr-475	1982	8	consistent	consistent	ADJ
ftr-475	1982	9	with	with	ADP
ftr-475	1982	10	the	the	DET
ftr-475	1982	11	look	look	VERB
ftr-475	1982	12	-	-	PUNCT
ftr-475	1982	13	through	through	ADP
ftr-475	1982	14	approach	approach	NOUN
ftr-475	1982	15	described	describe	VERB
ftr-475	1982	16	above	above	ADP
ftr-475	1982	17	-	-	PUNCT
ftr-475	1982	18	to	to	PART
ftr-475	1982	19	look	look	VERB
ftr-475	1982	20	through	through	ADP
ftr-475	1982	21	to	to	ADP
ftr-475	1982	22	the	the	DET
ftr-475	1982	23	remic	remic	ADJ
ftr-475	1982	24	assets	asset	NOUN
ftr-475	1982	25	and	and	CCONJ
ftr-475	1982	26	take	take	VERB
ftr-475	1982	27	the	the	DET
ftr-475	1982	28	position	position	NOUN
ftr-475	1982	29	that	that	SCONJ
ftr-475	1982	30	,	,	PUNCT
ftr-475	1982	31	to	to	ADP
ftr-475	1982	32	the	the	DET
ftr-475	1982	33	extent	extent	NOUN
ftr-475	1982	34	that	that	SCONJ
ftr-475	1982	35	such	such	ADJ
ftr-475	1982	36	assets	asset	NOUN
ftr-475	1982	37	earned	earn	VERB
ftr-475	1982	38	a	a	DET
ftr-475	1982	39	return	return	NOUN
ftr-475	1982	40	that	that	PRON
ftr-475	1982	41	was	be	AUX
ftr-475	1982	42	not	not	PART
ftr-475	1982	43	contingent	contingent	ADJ
ftr-475	1982	44	within	within	ADP
ftr-475	1982	45	the	the	DET
ftr-475	1982	46	meaning	meaning	NOUN
ftr-475	1982	47	of	of	ADP
ftr-475	1982	48	section	section	NOUN
ftr-475	1982	49	871(h)(4	871(h)(4	PROPN
ftr-475	1982	50	)	)	PUNCT
ftr-475	1982	51	,	,	PUNCT
ftr-475	1982	52	payments	payment	NOUN
ftr-475	1982	53	on	on	ADP
ftr-475	1982	54	the	the	DET
ftr-475	1982	55	residual	residual	ADJ
ftr-475	1982	56	interest	interest	NOUN
ftr-475	1982	57	would	would	AUX
ftr-475	1982	58	be	be	AUX
ftr-475	1982	59	viewed	view	VERB
ftr-475	1982	60	as	as	ADP
ftr-475	1982	61	noncontingent	noncontingent	NOUN
ftr-475	1982	62	.	.	PUNCT
ftr-475	1983	1	this	this	DET
ftr-475	1983	2	approach	approach	NOUN
ftr-475	1983	3	has	have	VERB
ftr-475	1983	4	the	the	DET
ftr-475	1983	5	virtue	virtue	NOUN
ftr-475	1983	6	of	of	ADP
ftr-475	1983	7	protecting	protect	VERB
ftr-475	1983	8	the	the	DET
ftr-475	1983	9	fisc	fisc	NOUN
ftr-475	1983	10	against	against	ADP
ftr-475	1983	11	use	use	NOUN
ftr-475	1983	12	of	of	ADP
ftr-475	1983	13	a	a	DET
ftr-475	1983	14	residual	residual	ADJ
ftr-475	1983	15	interest	interest	NOUN
ftr-475	1983	16	,	,	PUNCT
ftr-475	1983	17	in	in	ADP
ftr-475	1983	18	effect	effect	NOUN
ftr-475	1983	19	,	,	PUNCT
ftr-475	1983	20	to	to	PART
ftr-475	1983	21	pass	pass	VERB
ftr-475	1983	22	through	through	ADP
ftr-475	1983	23	contingent	contingent	ADJ
ftr-475	1983	24	interest	interest	NOUN
ftr-475	1983	25	(	(	PUNCT
ftr-475	1983	26	e.g.	e.g.	ADV
ftr-475	1983	27	,	,	PUNCT
ftr-475	1983	28	mortgagor	mortgagor	ADJ
ftr-475	1983	29	profits	profit	NOUN
ftr-475	1983	30	)	)	PUNCT
ftr-475	1983	31	,	,	PUNCT
ftr-475	1983	32	but	but	CCONJ
ftr-475	1983	33	it	it	PRON
ftr-475	1983	34	is	be	AUX
ftr-475	1983	35	unclear	unclear	ADJ
ftr-475	1983	36	whether	whether	SCONJ
ftr-475	1983	37	this	this	DET
ftr-475	1983	38	interpretation	interpretation	NOUN
ftr-475	1983	39	would	would	AUX
ftr-475	1983	40	prevail	prevail	VERB
ftr-475	1983	41	under	under	ADP
ftr-475	1983	42	section	section	NOUN
ftr-475	1983	43	871(h)(4).2	871(h)(4).2	PROPN
ftr-475	1983	44	a	a	DET
ftr-475	1983	45	final	final	ADJ
ftr-475	1983	46	issue	issue	NOUN
ftr-475	1983	47	raised	raise	VERB
ftr-475	1983	48	by	by	ADP
ftr-475	1983	49	the	the	DET
ftr-475	1983	50	portfolio	portfolio	NOUN
ftr-475	1983	51	interest	interest	NOUN
ftr-475	1983	52	rules	rule	NOUN
ftr-475	1983	53	concerns	concern	VERB
ftr-475	1983	54	the	the	DET
ftr-475	1983	55	treatment	treatment	NOUN
ftr-475	1983	56	of	of	ADP
ftr-475	1983	57	excess	excess	ADJ
ftr-475	1983	58	inclusions	inclusion	NOUN
ftr-475	1983	59	.	.	PUNCT
ftr-475	1984	1	as	as	SCONJ
ftr-475	1984	2	described	describe	VERB
ftr-475	1984	3	above	above	ADV
ftr-475	1984	4	,	,	PUNCT
ftr-475	1984	5	such	such	ADJ
ftr-475	1984	6	amounts	amount	NOUN
ftr-475	1984	7	are	be	AUX
ftr-475	1984	8	intended	intend	VERB
ftr-475	1984	9	to	to	PART
ftr-475	1984	10	be	be	AUX
ftr-475	1984	11	taxed	tax	VERB
ftr-475	1984	12	in	in	ADP
ftr-475	1984	13	all	all	DET
ftr-475	1984	14	events	event	NOUN
ftr-475	1984	15	and	and	CCONJ
ftr-475	1984	16	section	section	NOUN
ftr-475	1984	17	860g(b)(2	860g(b)(2	NOUN
ftr-475	1984	18	)	)	PUNCT
ftr-475	1984	19	provides	provide	VERB
ftr-475	1984	20	that	that	SCONJ
ftr-475	1984	21	"	"	PUNCT
ftr-475	1984	22	no	no	DET
ftr-475	1984	23	exemption	exemption	NOUN
ftr-475	1984	24	from	from	ADP
ftr-475	1984	25	the	the	DET
ftr-475	1984	26	taxes	taxis	NOUN
ftr-475	1984	27	imposed	impose	VERB
ftr-475	1984	28	by	by	ADP
ftr-475	1984	29	[	[	X
ftr-475	1984	30	sections	section	NOUN
ftr-475	1984	31	871(a	871(a	NUM
ftr-475	1984	32	)	)	PUNCT
ftr-475	1984	33	,	,	PUNCT
ftr-475	1984	34	881	881	NUM
ftr-475	1984	35	,	,	PUNCT
ftr-475	1984	36	1441	1441	NUM
ftr-475	1984	37	,	,	PUNCT
ftr-475	1984	38	and	and	CCONJ
ftr-475	1984	39	1442	1442	NUM
ftr-475	1984	40	]	]	PUNCT
ftr-475	1984	41	(	(	PUNCT
ftr-475	1984	42	and	and	CCONJ
ftr-475	1984	43	no	no	DET
ftr-475	1984	44	reduction	reduction	NOUN
ftr-475	1984	45	in	in	ADP
ftr-475	1984	46	the	the	DET
ftr-475	1984	47	rates	rate	NOUN
ftr-475	1984	48	of	of	ADP
ftr-475	1984	49	such	such	ADJ
ftr-475	1984	50	taxes	taxis	NOUN
ftr-475	1984	51	)	)	PUNCT
ftr-475	1984	52	shall	shall	AUX
ftr-475	1984	53	apply	apply	VERB
ftr-475	1984	54	to	to	ADP
ftr-475	1984	55	any	any	DET
ftr-475	1984	56	excess	excess	ADJ
ftr-475	1984	57	inclusion	inclusion	NOUN
ftr-475	1984	58	.	.	PUNCT
ftr-475	1984	59	"	"	PUNCT
ftr-475	1985	1	273	273	NUM
ftr-475	1985	2	it	it	PRON
ftr-475	1985	3	is	be	AUX
ftr-475	1985	4	thus	thus	ADV
ftr-475	1985	5	clear	clear	ADJ
ftr-475	1985	6	that	that	SCONJ
ftr-475	1985	7	excess	excess	ADJ
ftr-475	1985	8	inclusions	inclusion	NOUN
ftr-475	1985	9	are	be	AUX
ftr-475	1985	10	not	not	PART
ftr-475	1985	11	intended	intend	VERB
ftr-475	1985	12	to	to	PART
ftr-475	1985	13	be	be	AUX
ftr-475	1985	14	eligible	eligible	ADJ
ftr-475	1985	15	for	for	ADP
ftr-475	1985	16	portfolio	portfolio	NOUN
ftr-475	1985	17	interest	interest	NOUN
ftr-475	1985	18	treatment	treatment	NOUN
ftr-475	1985	19	.	.	PUNCT
ftr-475	1986	1	were	be	AUX
ftr-475	1986	2	withholding	withhold	VERB
ftr-475	1986	3	taxes	taxis	NOUN
ftr-475	1986	4	applied	apply	VERB
ftr-475	1986	5	at	at	ADP
ftr-475	1986	6	the	the	DET
ftr-475	1986	7	time	time	NOUN
ftr-475	1986	8	that	that	PRON
ftr-475	1986	9	income	income	NOUN
ftr-475	1986	10	accrued	accrue	VERB
ftr-475	1986	11	under	under	ADP
ftr-475	1986	12	a	a	DET
ftr-475	1986	13	residual	residual	ADJ
ftr-475	1986	14	interest	interest	NOUN
ftr-475	1986	15	,	,	PUNCT
ftr-475	1986	16	applying	apply	VERB
ftr-475	1986	17	this	this	DET
ftr-475	1986	18	rule	rule	NOUN
ftr-475	1986	19	would	would	AUX
ftr-475	1986	20	be	be	AUX
ftr-475	1986	21	straightforward	straightforward	ADJ
ftr-475	1986	22	;	;	PUNCT
ftr-475	1986	23	to	to	ADP
ftr-475	1986	24	the	the	DET
ftr-475	1986	25	extent	extent	NOUN
ftr-475	1986	26	that	that	SCONJ
ftr-475	1986	27	the	the	DET
ftr-475	1986	28	current	current	ADJ
ftr-475	1986	29	accruals	accrual	NOUN
ftr-475	1986	30	were	be	AUX
ftr-475	1986	31	excess	excess	ADJ
ftr-475	1986	32	inclusion	inclusion	NOUN
ftr-475	1986	33	amounts	amount	VERB
ftr-475	1986	34	no	no	DET
ftr-475	1986	35	exemption	exemption	NOUN
ftr-475	1986	36	would	would	AUX
ftr-475	1986	37	apply	apply	VERB
ftr-475	1986	38	.	.	PUNCT
ftr-475	1987	1	however	however	ADV
ftr-475	1987	2	,	,	PUNCT
ftr-475	1987	3	as	as	SCONJ
ftr-475	1987	4	discussed	discuss	VERB
ftr-475	1987	5	in	in	ADP
ftr-475	1987	6	greater	great	ADJ
ftr-475	1987	7	detail	detail	NOUN
ftr-475	1987	8	below	below	ADV
ftr-475	1987	9	,	,	PUNCT
ftr-475	1987	10	withholding	withholding	NOUN
ftr-475	1987	11	taxes	taxis	NOUN
ftr-475	1987	12	do	do	AUX
ftr-475	1987	13	not	not	PART
ftr-475	1987	14	apply	apply	VERB
ftr-475	1987	15	at	at	ADP
ftr-475	1987	16	the	the	DET
ftr-475	1987	17	time	time	NOUN
ftr-475	1987	18	of	of	ADP
ftr-475	1987	19	accrual	accrual	ADJ
ftr-475	1987	20	,	,	PUNCT
ftr-475	1987	21	but	but	CCONJ
ftr-475	1987	22	rather	rather	ADV
ftr-475	1987	23	at	at	ADP
ftr-475	1987	24	the	the	DET
ftr-475	1987	25	time	time	NOUN
ftr-475	1987	26	an	an	DET
ftr-475	1987	27	actual	actual	ADJ
ftr-475	1987	28	payment	payment	NOUN
ftr-475	1987	29	is	be	AUX
ftr-475	1987	30	made	make	VERB
ftr-475	1987	31	on	on	ADP
ftr-475	1987	32	a	a	DET
ftr-475	1987	33	residual	residual	ADJ
ftr-475	1987	34	interest	interest	NOUN
ftr-475	1987	35	.	.	PUNCT
ftr-475	1988	1	there	there	PRON
ftr-475	1988	2	is	be	VERB
ftr-475	1988	3	no	no	DET
ftr-475	1988	4	provision	provision	NOUN
ftr-475	1988	5	in	in	ADP
ftr-475	1988	6	the	the	DET
ftr-475	1988	7	statute	statute	NOUN
ftr-475	1988	8	or	or	CCONJ
ftr-475	1988	9	regulations	regulation	NOUN
ftr-475	1988	10	for	for	ADP
ftr-475	1988	11	,	,	PUNCT
ftr-475	1988	12	tracing	trace	VERB
ftr-475	1988	13	a	a	DET
ftr-475	1988	14	payment	payment	NOUN
ftr-475	1988	15	or	or	CCONJ
ftr-475	1988	16	distribution	distribution	NOUN
ftr-475	1988	17	under	under	ADP
ftr-475	1988	18	a	a	DET
ftr-475	1988	19	remic	remic	NOUN
ftr-475	1988	20	to	to	ADP
ftr-475	1988	21	specific	specific	ADJ
ftr-475	1988	22	income	income	NOUN
ftr-475	1988	23	accruals	accrual	NOUN
ftr-475	1988	24	.	.	PUNCT
ftr-475	1989	1	thus	thus	ADV
ftr-475	1989	2	,	,	PUNCT
ftr-475	1989	3	no	no	DET
ftr-475	1989	4	rule	rule	NOUN
ftr-475	1989	5	exists	exist	VERB
ftr-475	1989	6	for	for	ADP
ftr-475	1989	7	identifying	identify	VERB
ftr-475	1989	8	payments	payment	NOUN
ftr-475	1989	9	as	as	ADP
ftr-475	1989	10	payments	payment	NOUN
ftr-475	1989	11	of	of	ADP
ftr-475	1989	12	excess	excess	ADJ
ftr-475	1989	13	inclusion	inclusion	NOUN
ftr-475	1989	14	amounts	amount	NOUN
ftr-475	1989	15	or	or	CCONJ
ftr-475	1989	16	other	other	ADJ
ftr-475	1989	17	amounts	amount	NOUN
ftr-475	1989	18	(	(	PUNCT
ftr-475	1989	19	a	a	DET
ftr-475	1989	20	curious	curious	ADJ
ftr-475	1989	21	void	void	NOUN
ftr-475	1989	22	in	in	ADP
ftr-475	1989	23	the	the	DET
ftr-475	1989	24	statute	statute	NOUN
ftr-475	1989	25	and	and	CCONJ
ftr-475	1989	26	regulations	regulation	NOUN
ftr-475	1989	27	)	)	PUNCT
ftr-475	1989	28	.	.	PUNCT
ftr-475	1990	1	the	the	DET
ftr-475	1990	2	nub	nub	NOUN
ftr-475	1990	3	of	of	ADP
ftr-475	1990	4	the	the	DET
ftr-475	1990	5	problem	problem	NOUN
ftr-475	1990	6	,	,	PUNCT
ftr-475	1990	7	therefore	therefore	ADV
ftr-475	1990	8	,	,	PUNCT
ftr-475	1990	9	is	be	AUX
ftr-475	1990	10	the	the	DET
ftr-475	1990	11	lack	lack	NOUN
ftr-475	1990	12	of	of	ADP
ftr-475	1990	13	an	an	DET
ftr-475	1990	14	accounting	accounting	NOUN
ftr-475	1990	15	rule	rule	NOUN
ftr-475	1990	16	(	(	PUNCT
ftr-475	1990	17	lifo	lifo	NOUN
ftr-475	1990	18	,	,	PUNCT
ftr-475	1990	19	fifo	fifo	PROPN
ftr-475	1990	20	,	,	PUNCT
ftr-475	1990	21	et	et	PROPN
ftr-475	1990	22	al	al	PROPN
ftr-475	1990	23	.	.	PROPN
ftr-475	1990	24	)	)	PUNCT
ftr-475	1990	25	to	to	PART
ftr-475	1990	26	determine	determine	VERB
ftr-475	1990	27	to	to	ADP
ftr-475	1990	28	what	what	DET
ftr-475	1990	29	extent	extent	NOUN
ftr-475	1990	30	distributions	distribution	NOUN
ftr-475	1990	31	on	on	ADP
ftr-475	1990	32	a	a	DET
ftr-475	1990	33	residual	residual	ADJ
ftr-475	1990	34	interest	interest	NOUN
ftr-475	1990	35	are	be	AUX
ftr-475	1990	36	considered	consider	VERB
ftr-475	1990	37	distributions	distribution	NOUN
ftr-475	1990	38	of	of	ADP
ftr-475	1990	39	excess	excess	ADJ
ftr-475	1990	40	inclusions	inclusion	NOUN
ftr-475	1990	41	.	.	PUNCT
ftr-475	1991	1	on	on	ADP
ftr-475	1991	2	the	the	DET
ftr-475	1991	3	one	one	NUM
ftr-475	1991	4	hand	hand	NOUN
ftr-475	1991	5	,	,	PUNCT
ftr-475	1991	6	it	it	PRON
ftr-475	1991	7	could	could	AUX
ftr-475	1991	8	be	be	AUX
ftr-475	1991	9	forcefully	forcefully	ADV
ftr-475	1991	10	argued	argue	VERB
ftr-475	1991	11	that	that	SCONJ
ftr-475	1991	12	to	to	ADP
ftr-475	1991	13	the	the	DET
ftr-475	1991	14	extent	extent	NOUN
ftr-475	1991	15	that	that	SCONJ
ftr-475	1991	16	excess	excess	ADJ
ftr-475	1991	17	inclusions	inclusion	NOUN
ftr-475	1991	18	truly	truly	ADV
ftr-475	1991	19	are	be	AUX
ftr-475	1991	20	phantom	phantom	ADJ
ftr-475	1991	21	income	income	NOUN
ftr-475	1991	22	accruals	accrual	NOUN
ftr-475	1991	23	,	,	PUNCT
ftr-475	1991	24	then	then	ADV
ftr-475	1991	25	by	by	ADP
ftr-475	1991	26	definition	definition	NOUN
ftr-475	1991	27	there	there	PRON
ftr-475	1991	28	never	never	ADV
ftr-475	1991	29	will	will	AUX
ftr-475	1991	30	be	be	AUX
ftr-475	1991	31	any	any	DET
ftr-475	1991	32	cash	cash	NOUN
ftr-475	1991	33	attributable	attributable	ADJ
ftr-475	1991	34	to	to	ADP
ftr-475	1991	35	them	they	PRON
ftr-475	1991	36	for	for	ADP
ftr-475	1991	37	the	the	DET
ftr-475	1991	38	remic	remic	NOUN
ftr-475	1991	39	to	to	ADP
ftr-475	1991	40	distribute.274	distribute.274	PROPN
ftr-475	1991	41	271	271	NUM
ftr-475	1991	42	.	.	PUNCT
ftr-475	1992	1	payments	payment	NOUN
ftr-475	1992	2	on	on	ADP
ftr-475	1992	3	a	a	DET
ftr-475	1992	4	residual	residual	ADJ
ftr-475	1992	5	interest	interest	NOUN
ftr-475	1992	6	can	can	AUX
ftr-475	1992	7	be	be	AUX
ftr-475	1992	8	influenced	influence	VERB
ftr-475	1992	9	by	by	ADP
ftr-475	1992	10	other	other	ADJ
ftr-475	1992	11	factors	factor	NOUN
ftr-475	1992	12	that	that	PRON
ftr-475	1992	13	do	do	AUX
ftr-475	1992	14	not	not	PART
ftr-475	1992	15	fit	fit	VERB
ftr-475	1992	16	within	within	ADP
ftr-475	1992	17	the	the	DET
ftr-475	1992	18	exception	exception	NOUN
ftr-475	1992	19	,	,	PUNCT
ftr-475	1992	20	such	such	ADJ
ftr-475	1992	21	as	as	ADP
ftr-475	1992	22	profitable	profitable	ADJ
ftr-475	1992	23	dispositions	disposition	NOUN
ftr-475	1992	24	of	of	ADP
ftr-475	1992	25	foreclosure	foreclosure	NOUN
ftr-475	1992	26	property	property	NOUN
ftr-475	1992	27	and	and	CCONJ
ftr-475	1992	28	equity	equity	NOUN
ftr-475	1992	29	kickers	kicker	NOUN
ftr-475	1992	30	or	or	CCONJ
ftr-475	1992	31	other	other	ADJ
ftr-475	1992	32	contingent	contingent	ADJ
ftr-475	1992	33	payment	payment	NOUN
ftr-475	1992	34	provision	provision	NOUN
ftr-475	1992	35	of	of	ADP
ftr-475	1992	36	a	a	DET
ftr-475	1992	37	mortgage	mortgage	NOUN
ftr-475	1992	38	.	.	PUNCT
ftr-475	1993	1	typically	typically	ADV
ftr-475	1993	2	,	,	PUNCT
ftr-475	1993	3	however	however	ADV
ftr-475	1993	4	,	,	PUNCT
ftr-475	1993	5	such	such	ADJ
ftr-475	1993	6	features	feature	NOUN
ftr-475	1993	7	play	play	VERB
ftr-475	1993	8	only	only	ADV
ftr-475	1993	9	a	a	DET
ftr-475	1993	10	small	small	ADJ
ftr-475	1993	11	role	role	NOUN
ftr-475	1993	12	,	,	PUNCT
ftr-475	1993	13	if	if	SCONJ
ftr-475	1993	14	any	any	PRON
ftr-475	1993	15	,	,	PUNCT
ftr-475	1993	16	in	in	ADP
ftr-475	1993	17	the	the	DET
ftr-475	1993	18	amount	amount	NOUN
ftr-475	1993	19	of	of	ADP
ftr-475	1993	20	income	income	NOUN
ftr-475	1993	21	on	on	ADP
ftr-475	1993	22	a	a	DET
ftr-475	1993	23	residual	residual	ADJ
ftr-475	1993	24	interest	interest	NOUN
ftr-475	1993	25	.	.	PUNCT
ftr-475	1994	1	272	272	NUM
ftr-475	1994	2	.	.	PUNCT
ftr-475	1994	3	cf	cf	NOUN
ftr-475	1994	4	.	.	PUNCT
ftr-475	1994	5	regs	regs	PROPN
ftr-475	1994	6	.	.	PUNCT
ftr-475	1995	1	§	§	PROPN
ftr-475	1995	2	1.856	1.856	NUM
ftr-475	1995	3	-	-	SYM
ftr-475	1995	4	3(b)(2)(iii	3(b)(2)(iii	NUM
ftr-475	1995	5	)	)	PUNCT
ftr-475	1995	6	(	(	PUNCT
ftr-475	1995	7	providing	provide	VERB
ftr-475	1995	8	that	that	SCONJ
ftr-475	1995	9	the	the	DET
ftr-475	1995	10	look	look	VERB
ftr-475	1995	11	-	-	PUNCT
ftr-475	1995	12	through	through	ADP
ftr-475	1995	13	approach	approach	NOUN
ftr-475	1995	14	applies	apply	VERB
ftr-475	1995	15	if	if	SCONJ
ftr-475	1995	16	the	the	DET
ftr-475	1995	17	residual	residual	ADJ
ftr-475	1995	18	interest	interest	NOUN
ftr-475	1995	19	is	be	AUX
ftr-475	1995	20	held	hold	VERB
ftr-475	1995	21	for	for	ADP
ftr-475	1995	22	the	the	DET
ftr-475	1995	23	primary	primary	ADJ
ftr-475	1995	24	purpose	purpose	NOUN
ftr-475	1995	25	of	of	ADP
ftr-475	1995	26	passing	pass	VERB
ftr-475	1995	27	through	through	ADP
ftr-475	1995	28	mortgagor	mortgagor	ADJ
ftr-475	1995	29	net	net	ADJ
ftr-475	1995	30	profits	profit	NOUN
ftr-475	1995	31	or	or	CCONJ
ftr-475	1995	32	shared	share	VERB
ftr-475	1995	33	appreciation	appreciation	NOUN
ftr-475	1995	34	)	)	PUNCT
ftr-475	1995	35	.	.	PUNCT
ftr-475	1996	1	273	273	NUM
ftr-475	1996	2	.	.	PUNCT
ftr-475	1997	1	the	the	DET
ftr-475	1997	2	legislative	legislative	ADJ
ftr-475	1997	3	history	history	NOUN
ftr-475	1997	4	echoes	echo	VERB
ftr-475	1997	5	this	this	PRON
ftr-475	1997	6	,	,	PUNCT
ftr-475	1997	7	providing	provide	VERB
ftr-475	1997	8	that	that	SCONJ
ftr-475	1997	9	excess	excess	ADJ
ftr-475	1997	10	inclusions	inclusion	NOUN
ftr-475	1997	11	are	be	AUX
ftr-475	1997	12	"	"	PUNCT
ftr-475	1997	13	not	not	PART
ftr-475	1997	14	eligible	eligible	ADJ
ftr-475	1997	15	for	for	ADP
ftr-475	1997	16	any	any	DET
ftr-475	1997	17	reduction	reduction	NOUN
ftr-475	1997	18	in	in	ADP
ftr-475	1997	19	the	the	DET
ftr-475	1997	20	rate	rate	NOUN
ftr-475	1997	21	of	of	ADP
ftr-475	1997	22	withholding	withholding	NOUN
ftr-475	1997	23	tax	tax	NOUN
ftr-475	1997	24	(	(	PUNCT
ftr-475	1997	25	by	by	ADP
ftr-475	1997	26	treaty	treaty	NOUN
ftr-475	1997	27	or	or	CCONJ
ftr-475	1997	28	otherwise	otherwise	ADV
ftr-475	1997	29	)	)	PUNCT
ftr-475	1997	30	in	in	ADP
ftr-475	1997	31	the	the	DET
ftr-475	1997	32	case	case	NOUN
ftr-475	1997	33	of	of	ADP
ftr-475	1997	34	a	a	DET
ftr-475	1997	35	nonresident	nonresident	ADJ
ftr-475	1997	36	alien	alien	ADJ
ftr-475	1997	37	holder	holder	NOUN
ftr-475	1997	38	.	.	PUNCT
ftr-475	1997	39	"	"	PUNCT
ftr-475	1998	1	h.r	h.r	PROPN
ftr-475	1998	2	.	.	PROPN
ftr-475	1998	3	conf	conf	PROPN
ftr-475	1998	4	.	.	PUNCT
ftr-475	1999	1	rep	rep	PROPN
ftr-475	1999	2	.	.	PROPN
ftr-475	1999	3	no	no	PROPN
ftr-475	1999	4	.	.	NOUN
ftr-475	1999	5	841	841	NUM
ftr-475	1999	6	,	,	PUNCT
ftr-475	1999	7	supra	supra	ADJ
ftr-475	1999	8	note	note	NOUN
ftr-475	1999	9	31	31	NUM
ftr-475	1999	10	,	,	PUNCT
ftr-475	1999	11	at	at	ADP
ftr-475	1999	12	11	11	NUM
ftr-475	1999	13	-	-	SYM
ftr-475	1999	14	234	234	NUM
ftr-475	1999	15	,	,	PUNCT
ftr-475	1999	16	reprinted	reprint	VERB
ftr-475	1999	17	in	in	ADP
ftr-475	1999	18	1986	1986	NUM
ftr-475	1999	19	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-475	1999	20	.	.	PUNCT
ftr-475	2000	1	at	at	ADP
ftr-475	2000	2	4322	4322	NUM
ftr-475	2000	3	.	.	PUNCT
ftr-475	2001	1	274	274	NUM
ftr-475	2001	2	.	.	PUNCT
ftr-475	2002	1	this	this	DET
ftr-475	2002	2	point	point	NOUN
ftr-475	2002	3	is	be	AUX
ftr-475	2002	4	recognized	recognize	VERB
ftr-475	2002	5	in	in	ADP
ftr-475	2002	6	american	american	PROPN
ftr-475	2002	7	bar	bar	PROPN
ftr-475	2002	8	association	association	NOUN
ftr-475	2002	9	comments	comment	NOUN
ftr-475	2002	10	on	on	ADP
ftr-475	2002	11	proposed	propose	VERB
ftr-475	2002	12	regulations	regulation	NOUN
ftr-475	2002	13	,	,	PUNCT
ftr-475	2002	14	supra	supra	PROPN
ftr-475	2002	15	note	note	PROPN
ftr-475	2002	16	261	261	NUM
ftr-475	2002	17	,	,	PUNCT
ftr-475	2002	18	26	26	NUM
ftr-475	2002	19	highlights	highlight	NOUN
ftr-475	2002	20	&	&	CCONJ
ftr-475	2002	21	documents	document	NOUN
ftr-475	2002	22	at	at	ADP
ftr-475	2002	23	1329	1329	NUM
ftr-475	2002	24	(	(	PUNCT
ftr-475	2002	25	july	july	PROPN
ftr-475	2002	26	24	24	NUM
ftr-475	2002	27	,	,	PUNCT
ftr-475	2002	28	1992	1992	NUM
ftr-475	2002	29	)	)	PUNCT
ftr-475	2002	30	.	.	PUNCT
ftr-475	2003	1	[	[	X
ftr-475	2003	2	vol	vol	NOUN
ftr-475	2003	3	2:4	2:4	NUM
ftr-475	2003	4	tax	tax	NOUN
ftr-475	2003	5	aspects	aspect	NOUN
ftr-475	2003	6	of	of	ADP
ftr-475	2003	7	remic	remic	ADJ
ftr-475	2003	8	residual	residual	ADJ
ftr-475	2003	9	interests	interest	NOUN
ftr-475	2003	10	cash	cash	NOUN
ftr-475	2003	11	distributions	distribution	NOUN
ftr-475	2003	12	in	in	ADP
ftr-475	2003	13	this	this	DET
ftr-475	2003	14	sense	sense	NOUN
ftr-475	2003	15	will	will	AUX
ftr-475	2003	16	always	always	ADV
ftr-475	2003	17	be	be	AUX
ftr-475	2003	18	attributable	attributable	ADJ
ftr-475	2003	19	to	to	ADP
ftr-475	2003	20	nonexcess	nonexcess	ADJ
ftr-475	2003	21	inclusion	inclusion	NOUN
ftr-475	2003	22	amounts	amount	NOUN
ftr-475	2003	23	.	.	PUNCT
ftr-475	2004	1	however	however	ADV
ftr-475	2004	2	,	,	PUNCT
ftr-475	2004	3	as	as	SCONJ
ftr-475	2004	4	we	we	PRON
ftr-475	2004	5	have	have	AUX
ftr-475	2004	6	seen	see	VERB
ftr-475	2004	7	,	,	PUNCT
ftr-475	2004	8	excess	excess	ADJ
ftr-475	2004	9	inclusions	inclusion	NOUN
ftr-475	2004	10	only	only	ADV
ftr-475	2004	11	imperfectly	imperfectly	ADV
ftr-475	2004	12	capture	capture	VERB
ftr-475	2004	13	the	the	DET
ftr-475	2004	14	phantom	phantom	ADJ
ftr-475	2004	15	income	income	NOUN
ftr-475	2004	16	phenomenon	phenomenon	NOUN
ftr-475	2004	17	and	and	CCONJ
ftr-475	2004	18	it	it	PRON
ftr-475	2004	19	would	would	AUX
ftr-475	2004	20	be	be	AUX
ftr-475	2004	21	an	an	DET
ftr-475	2004	22	overstatement	overstatement	NOUN
ftr-475	2004	23	to	to	PART
ftr-475	2004	24	conclude	conclude	VERB
ftr-475	2004	25	that	that	SCONJ
ftr-475	2004	26	remic	remic	NOUN
ftr-475	2004	27	distributions	distribution	NOUN
ftr-475	2004	28	can	can	AUX
ftr-475	2004	29	never	never	ADV
ftr-475	2004	30	consist	consist	VERB
ftr-475	2004	31	of	of	ADP
ftr-475	2004	32	excess	excess	ADJ
ftr-475	2004	33	inclusion	inclusion	NOUN
ftr-475	2004	34	amounts	amount	NOUN
ftr-475	2004	35	.	.	PUNCT
ftr-475	2005	1	certainly	certainly	ADV
ftr-475	2005	2	congress	congress	PROPN
ftr-475	2005	3	thought	think	VERB
ftr-475	2005	4	that	that	SCONJ
ftr-475	2005	5	some	some	DET
ftr-475	2005	6	portion	portion	NOUN
ftr-475	2005	7	of	of	ADP
ftr-475	2005	8	remic	remic	ADJ
ftr-475	2005	9	payments	payment	NOUN
ftr-475	2005	10	would	would	AUX
ftr-475	2005	11	be	be	AUX
ftr-475	2005	12	excess	excess	ADJ
ftr-475	2005	13	inclusions	inclusion	NOUN
ftr-475	2005	14	;	;	PUNCT
ftr-475	2005	15	otherwise	otherwise	ADV
ftr-475	2005	16	,	,	PUNCT
ftr-475	2005	17	its	its	PRON
ftr-475	2005	18	statement	statement	NOUN
ftr-475	2005	19	that	that	SCONJ
ftr-475	2005	20	withholding	withholding	NOUN
ftr-475	2005	21	exemptions	exemption	NOUN
ftr-475	2005	22	would	would	AUX
ftr-475	2005	23	not	not	PART
ftr-475	2005	24	apply	apply	VERB
ftr-475	2005	25	to	to	ADP
ftr-475	2005	26	such	such	ADJ
ftr-475	2005	27	amounts	amount	NOUN
ftr-475	2005	28	is	be	AUX
ftr-475	2005	29	meaningless	meaningless	ADJ
ftr-475	2005	30	.	.	PUNCT
ftr-475	2006	1	what	what	PRON
ftr-475	2006	2	should	should	AUX
ftr-475	2006	3	the	the	DET
ftr-475	2006	4	accounting	accounting	NOUN
ftr-475	2006	5	rule	rule	NOUN
ftr-475	2006	6	be	be	AUX
ftr-475	2006	7	?	?	PUNCT
ftr-475	2007	1	the	the	DET
ftr-475	2007	2	harshest	harsh	ADJ
ftr-475	2007	3	rule	rule	NOUN
ftr-475	2007	4	would	would	AUX
ftr-475	2007	5	be	be	AUX
ftr-475	2007	6	to	to	PART
ftr-475	2007	7	assert	assert	VERB
ftr-475	2007	8	that	that	SCONJ
ftr-475	2007	9	all	all	DET
ftr-475	2007	10	distributions	distribution	NOUN
ftr-475	2007	11	are	be	AUX
ftr-475	2007	12	first	first	ADV
ftr-475	2007	13	treated	treat	VERB
ftr-475	2007	14	as	as	ADP
ftr-475	2007	15	excess	excess	ADJ
ftr-475	2007	16	inclusions	inclusion	NOUN
ftr-475	2007	17	,	,	PUNCT
ftr-475	2007	18	to	to	ADP
ftr-475	2007	19	the	the	DET
ftr-475	2007	20	extent	extent	NOUN
ftr-475	2007	21	such	such	ADJ
ftr-475	2007	22	amounts	amount	NOUN
ftr-475	2007	23	have	have	AUX
ftr-475	2007	24	accrued	accrue	VERB
ftr-475	2007	25	,	,	PUNCT
ftr-475	2007	26	and	and	CCONJ
ftr-475	2007	27	only	only	ADV
ftr-475	2007	28	amounts	amount	NOUN
ftr-475	2007	29	distributed	distribute	VERB
ftr-475	2007	30	in	in	ADP
ftr-475	2007	31	excess	excess	ADJ
ftr-475	2007	32	thereof	thereof	ADV
ftr-475	2007	33	are	be	AUX
ftr-475	2007	34	eligible	eligible	ADJ
ftr-475	2007	35	for	for	ADP
ftr-475	2007	36	withholding	withholding	NOUN
ftr-475	2007	37	exemptions	exemption	NOUN
ftr-475	2007	38	.	.	PUNCT
ftr-475	2008	1	nothing	nothing	PRON
ftr-475	2008	2	in	in	ADP
ftr-475	2008	3	the	the	DET
ftr-475	2008	4	statute	statute	NOUN
ftr-475	2008	5	or	or	CCONJ
ftr-475	2008	6	regulations	regulation	NOUN
ftr-475	2008	7	or	or	CCONJ
ftr-475	2008	8	in	in	ADP
ftr-475	2008	9	tax	tax	NOUN
ftr-475	2008	10	policy	policy	NOUN
ftr-475	2008	11	can	can	AUX
ftr-475	2008	12	be	be	AUX
ftr-475	2008	13	said	say	VERB
ftr-475	2008	14	to	to	PART
ftr-475	2008	15	compel	compel	VERB
ftr-475	2008	16	that	that	DET
ftr-475	2008	17	rule	rule	NOUN
ftr-475	2008	18	,	,	PUNCT
ftr-475	2008	19	other	other	ADJ
ftr-475	2008	20	than	than	ADP
ftr-475	2008	21	a	a	DET
ftr-475	2008	22	visceral	visceral	ADJ
ftr-475	2008	23	desire	desire	NOUN
ftr-475	2008	24	to	to	PART
ftr-475	2008	25	further	far	ADV
ftr-475	2008	26	punish	punish	VERB
ftr-475	2008	27	residual	residual	ADJ
ftr-475	2008	28	interests	interest	NOUN
ftr-475	2008	29	.	.	PUNCT
ftr-475	2009	1	275	275	NUM
ftr-475	2009	2	the	the	DET
ftr-475	2009	3	opposite	opposite	ADJ
ftr-475	2009	4	rule	rule	NOUN
ftr-475	2009	5	would	would	AUX
ftr-475	2009	6	be	be	AUX
ftr-475	2009	7	to	to	PART
ftr-475	2009	8	treat	treat	VERB
ftr-475	2009	9	a	a	DET
ftr-475	2009	10	distribution	distribution	NOUN
ftr-475	2009	11	as	as	ADP
ftr-475	2009	12	consisting	consist	VERB
ftr-475	2009	13	of	of	ADP
ftr-475	2009	14	excess	excess	ADJ
ftr-475	2009	15	inclusion	inclusion	NOUN
ftr-475	2009	16	amounts	amount	VERB
ftr-475	2009	17	only	only	ADV
ftr-475	2009	18	to	to	ADP
ftr-475	2009	19	the	the	DET
ftr-475	2009	20	extent	extent	NOUN
ftr-475	2009	21	that	that	SCONJ
ftr-475	2009	22	the	the	DET
ftr-475	2009	23	amount	amount	NOUN
ftr-475	2009	24	of	of	ADP
ftr-475	2009	25	the	the	DET
ftr-475	2009	26	distribution	distribution	NOUN
ftr-475	2009	27	exceeds	exceed	VERB
ftr-475	2009	28	the	the	DET
ftr-475	2009	29	amount	amount	NOUN
ftr-475	2009	30	of	of	ADP
ftr-475	2009	31	nonexcess	nonexcess	ADJ
ftr-475	2009	32	inclusion	inclusion	NOUN
ftr-475	2009	33	amounts	amount	NOUN
ftr-475	2009	34	that	that	PRON
ftr-475	2009	35	have	have	AUX
ftr-475	2009	36	accrued	accrue	VERB
ftr-475	2009	37	.	.	PUNCT
ftr-475	2010	1	that	that	DET
ftr-475	2010	2	approach	approach	NOUN
ftr-475	2010	3	also	also	ADV
ftr-475	2010	4	lacks	lack	VERB
ftr-475	2010	5	any	any	DET
ftr-475	2010	6	support	support	NOUN
ftr-475	2010	7	,	,	PUNCT
ftr-475	2010	8	although	although	SCONJ
ftr-475	2010	9	it	it	PRON
ftr-475	2010	10	can	can	AUX
ftr-475	2010	11	be	be	AUX
ftr-475	2010	12	viewed	view	VERB
ftr-475	2010	13	as	as	ADP
ftr-475	2010	14	consistent	consistent	ADJ
ftr-475	2010	15	with	with	ADP
ftr-475	2010	16	the	the	DET
ftr-475	2010	17	point	point	NOUN
ftr-475	2010	18	made	make	VERB
ftr-475	2010	19	above	above	ADP
ftr-475	2010	20	that	that	PRON
ftr-475	2010	21	generally	generally	ADV
ftr-475	2010	22	there	there	PRON
ftr-475	2010	23	will	will	AUX
ftr-475	2010	24	be	be	AUX
ftr-475	2010	25	no	no	DET
ftr-475	2010	26	cash	cash	NOUN
ftr-475	2010	27	attributable	attributable	ADJ
ftr-475	2010	28	to	to	ADP
ftr-475	2010	29	phantom	phantom	ADJ
ftr-475	2010	30	income	income	NOUN
ftr-475	2010	31	to	to	PART
ftr-475	2010	32	distribute	distribute	VERB
ftr-475	2010	33	.	.	PUNCT
ftr-475	2011	1	perhaps	perhaps	ADV
ftr-475	2011	2	the	the	DET
ftr-475	2011	3	more	more	ADV
ftr-475	2011	4	neutral	neutral	ADJ
ftr-475	2011	5	answer	answer	NOUN
ftr-475	2011	6	would	would	AUX
ftr-475	2011	7	be	be	AUX
ftr-475	2011	8	to	to	PART
ftr-475	2011	9	craft	craft	VERB
ftr-475	2011	10	some	some	DET
ftr-475	2011	11	form	form	NOUN
ftr-475	2011	12	of	of	ADP
ftr-475	2011	13	pro	pro	ADJ
ftr-475	2011	14	rata	rata	ADJ
ftr-475	2011	15	rule	rule	NOUN
ftr-475	2011	16	under	under	ADP
ftr-475	2011	17	which	which	PRON
ftr-475	2011	18	only	only	ADV
ftr-475	2011	19	a	a	DET
ftr-475	2011	20	portion	portion	NOUN
ftr-475	2011	21	of	of	ADP
ftr-475	2011	22	remic	remic	ADJ
ftr-475	2011	23	distributions	distribution	NOUN
ftr-475	2011	24	is	be	AUX
ftr-475	2011	25	allocated	allocate	VERB
ftr-475	2011	26	to	to	ADP
ftr-475	2011	27	excess	excess	ADJ
ftr-475	2011	28	inclusion	inclusion	NOUN
ftr-475	2011	29	amounts	amount	NOUN
ftr-475	2011	30	.	.	PUNCT
ftr-475	2012	1	b.	b.	PROPN
ftr-475	2012	2	tax	tax	PROPN
ftr-475	2012	3	treaty	treaty	PROPN
ftr-475	2012	4	relief.-apart	relief.-apart	PROPN
ftr-475	2012	5	from	from	ADP
ftr-475	2012	6	the	the	DET
ftr-475	2012	7	possible	possible	ADJ
ftr-475	2012	8	application	application	NOUN
ftr-475	2012	9	of	of	ADP
ftr-475	2012	10	the	the	DET
ftr-475	2012	11	portfolio	portfolio	NOUN
ftr-475	2012	12	interest	interest	NOUN
ftr-475	2012	13	exemption	exemption	NOUN
ftr-475	2012	14	,	,	PUNCT
ftr-475	2012	15	payments	payment	NOUN
ftr-475	2012	16	on	on	ADP
ftr-475	2012	17	a	a	DET
ftr-475	2012	18	residual	residual	ADJ
ftr-475	2012	19	interest	interest	NOUN
ftr-475	2012	20	may	may	AUX
ftr-475	2012	21	be	be	AUX
ftr-475	2012	22	subject	subject	ADJ
ftr-475	2012	23	to	to	ADP
ftr-475	2012	24	withholding	withhold	VERB
ftr-475	2012	25	tax	tax	NOUN
ftr-475	2012	26	relief	relief	NOUN
ftr-475	2012	27	under	under	ADP
ftr-475	2012	28	tax	tax	NOUN
ftr-475	2012	29	treaties	treaty	NOUN
ftr-475	2012	30	.	.	PUNCT
ftr-475	2013	1	a	a	DET
ftr-475	2013	2	full	full	ADJ
ftr-475	2013	3	discussion	discussion	NOUN
ftr-475	2013	4	of	of	ADP
ftr-475	2013	5	tax	tax	NOUN
ftr-475	2013	6	treaties	treaty	NOUN
ftr-475	2013	7	as	as	SCONJ
ftr-475	2013	8	they	they	PRON
ftr-475	2013	9	might	might	AUX
ftr-475	2013	10	apply	apply	VERB
ftr-475	2013	11	to	to	ADP
ftr-475	2013	12	a	a	DET
ftr-475	2013	13	foreign	foreign	ADJ
ftr-475	2013	14	holder	holder	NOUN
ftr-475	2013	15	of	of	ADP
ftr-475	2013	16	a	a	DET
ftr-475	2013	17	residual	residual	ADJ
ftr-475	2013	18	interest	interest	NOUN
ftr-475	2013	19	is	be	AUX
ftr-475	2013	20	beyond	beyond	ADP
ftr-475	2013	21	the	the	DET
ftr-475	2013	22	scope	scope	NOUN
ftr-475	2013	23	of	of	ADP
ftr-475	2013	24	this	this	DET
ftr-475	2013	25	article	article	NOUN
ftr-475	2013	26	,	,	PUNCT
ftr-475	2013	27	although	although	SCONJ
ftr-475	2013	28	in	in	ADP
ftr-475	2013	29	many	many	ADJ
ftr-475	2013	30	respects	respect	NOUN
ftr-475	2013	31	residual	residual	ADJ
ftr-475	2013	32	interests	interest	NOUN
ftr-475	2013	33	present	present	VERB
ftr-475	2013	34	the	the	DET
ftr-475	2013	35	same	same	ADJ
ftr-475	2013	36	treaty	treaty	NOUN
ftr-475	2013	37	issues	issue	NOUN
ftr-475	2013	38	and	and	CCONJ
ftr-475	2013	39	concerns	concern	NOUN
ftr-475	2013	40	that	that	SCONJ
ftr-475	2013	41	any	any	DET
ftr-475	2013	42	financial	financial	ADJ
ftr-475	2013	43	instrument	instrument	NOUN
ftr-475	2013	44	presents	present	NOUN
ftr-475	2013	45	.	.	PUNCT
ftr-475	2014	1	two	two	NUM
ftr-475	2014	2	particular	particular	ADJ
ftr-475	2014	3	treaty	treaty	NOUN
ftr-475	2014	4	aspects	aspect	NOUN
ftr-475	2014	5	,	,	PUNCT
ftr-475	2014	6	however	however	ADV
ftr-475	2014	7	,	,	PUNCT
ftr-475	2014	8	warrant	warrant	VERB
ftr-475	2014	9	further	further	ADJ
ftr-475	2014	10	discussion	discussion	NOUN
ftr-475	2014	11	.	.	PUNCT
ftr-475	2015	1	first	first	ADV
ftr-475	2015	2	,	,	PUNCT
ftr-475	2015	3	what	what	PRON
ftr-475	2015	4	is	be	AUX
ftr-475	2015	5	the	the	DET
ftr-475	2015	6	character	character	NOUN
ftr-475	2015	7	of	of	ADP
ftr-475	2015	8	residual	residual	ADJ
ftr-475	2015	9	interest	interest	NOUN
ftr-475	2015	10	payments	payment	NOUN
ftr-475	2015	11	under	under	ADP
ftr-475	2015	12	tax	tax	NOUN
ftr-475	2015	13	treaties	treaty	NOUN
ftr-475	2015	14	?	?	PUNCT
ftr-475	2016	1	second	second	ADJ
ftr-475	2016	2	,	,	PUNCT
ftr-475	2016	3	how	how	SCONJ
ftr-475	2016	4	do	do	AUX
ftr-475	2016	5	treaty	treaty	NOUN
ftr-475	2016	6	relief	relief	NOUN
ftr-475	2016	7	provisions	provision	NOUN
ftr-475	2016	8	interact	interact	VERB
ftr-475	2016	9	with	with	ADP
ftr-475	2016	10	the	the	DET
ftr-475	2016	11	special	special	ADJ
ftr-475	2016	12	rules	rule	NOUN
ftr-475	2016	13	in	in	ADP
ftr-475	2016	14	the	the	DET
ftr-475	2016	15	code	code	NOUN
ftr-475	2016	16	regarding	regard	VERB
ftr-475	2016	17	excess	excess	ADJ
ftr-475	2016	18	inclusions	inclusion	NOUN
ftr-475	2016	19	?	?	PUNCT
ftr-475	2017	1	it	it	PRON
ftr-475	2017	2	was	be	AUX
ftr-475	2017	3	observed	observe	VERB
ftr-475	2017	4	above	above	ADP
ftr-475	2017	5	that	that	PRON
ftr-475	2017	6	for	for	ADP
ftr-475	2017	7	u.s	u.s	PROPN
ftr-475	2017	8	.	.	PROPN
ftr-475	2017	9	withholding	withholding	NOUN
ftr-475	2017	10	tax	tax	NOUN
ftr-475	2017	11	purposes	purpose	NOUN
ftr-475	2017	12	,	,	PUNCT
ftr-475	2017	13	payments	payment	NOUN
ftr-475	2017	14	on	on	ADP
ftr-475	2017	15	a	a	DET
ftr-475	2017	16	residual	residual	ADJ
ftr-475	2017	17	interest	interest	NOUN
ftr-475	2017	18	are	be	AUX
ftr-475	2017	19	considered	consider	VERB
ftr-475	2017	20	"	"	PUNCT
ftr-475	2017	21	interest	interest	NOUN
ftr-475	2017	22	,	,	PUNCT
ftr-475	2017	23	"	"	PUNCT
ftr-475	2017	24	but	but	CCONJ
ftr-475	2017	25	it	it	PRON
ftr-475	2017	26	remains	remain	VERB
ftr-475	2017	27	to	to	PART
ftr-475	2017	28	be	be	AUX
ftr-475	2017	29	investigated	investigate	VERB
ftr-475	2017	30	whether	whether	SCONJ
ftr-475	2017	31	this	this	DET
ftr-475	2017	32	characterization	characterization	NOUN
ftr-475	2017	33	applies	apply	VERB
ftr-475	2017	34	for	for	ADP
ftr-475	2017	35	treaty	treaty	NOUN
ftr-475	2017	36	purposes	purpose	NOUN
ftr-475	2017	37	as	as	ADV
ftr-475	2017	38	well	well	ADV
ftr-475	2017	39	.	.	PUNCT
ftr-475	2018	1	in	in	ADP
ftr-475	2018	2	general	general	ADJ
ftr-475	2018	3	,	,	PUNCT
ftr-475	2018	4	u.s	u.s	PROPN
ftr-475	2018	5	.	.	PROPN
ftr-475	2018	6	tax	tax	NOUN
ftr-475	2018	7	treaties	treaty	NOUN
ftr-475	2018	8	deal	deal	VERB
ftr-475	2018	9	with	with	ADP
ftr-475	2018	10	the	the	DET
ftr-475	2018	11	threshold	threshold	NOUN
ftr-475	2018	12	issue	issue	NOUN
ftr-475	2018	13	of	of	ADP
ftr-475	2018	14	what	what	PRON
ftr-475	2018	15	is	be	AUX
ftr-475	2018	16	interest	interest	NOUN
ftr-475	2018	17	in	in	ADP
ftr-475	2018	18	different	different	ADJ
ftr-475	2018	19	respects	respect	NOUN
ftr-475	2018	20	.	.	PUNCT
ftr-475	2019	1	the	the	DET
ftr-475	2019	2	u.s	u.s	PROPN
ftr-475	2019	3	.	.	PROPN
ftr-475	2019	4	model	model	PROPN
ftr-475	2019	5	treaty	treaty	PROPN
ftr-475	2019	6	,	,	PUNCT
ftr-475	2019	7	for	for	ADP
ftr-475	2019	8	example	example	NOUN
ftr-475	2019	9	,	,	PUNCT
ftr-475	2019	10	provides	provide	VERB
ftr-475	2019	11	a	a	DET
ftr-475	2019	12	specific	specific	ADJ
ftr-475	2019	13	definition	definition	NOUN
ftr-475	2019	14	of	of	ADP
ftr-475	2019	15	"	"	PUNCT
ftr-475	2019	16	interest	interest	NOUN
ftr-475	2019	17	"	"	PUNCT
ftr-475	2019	18	as	as	ADP
ftr-475	2019	19	follows:276	follows:276	PROPN
ftr-475	2019	20	275	275	NUM
ftr-475	2019	21	.	.	PUNCT
ftr-475	2020	1	this	this	PRON
ftr-475	2020	2	is	be	AUX
ftr-475	2020	3	,	,	PUNCT
ftr-475	2020	4	however	however	ADV
ftr-475	2020	5	,	,	PUNCT
ftr-475	2020	6	the	the	DET
ftr-475	2020	7	recommendation	recommendation	NOUN
ftr-475	2020	8	of	of	ADP
ftr-475	2020	9	the	the	DET
ftr-475	2020	10	american	american	PROPN
ftr-475	2020	11	bar	bar	PROPN
ftr-475	2020	12	association	association	PROPN
ftr-475	2020	13	.	.	PUNCT
ftr-475	2021	1	i	i	PRON
ftr-475	2021	2	d.	d.	PROPN
ftr-475	2021	3	276	276	NUM
ftr-475	2021	4	.	.	PUNCT
ftr-475	2022	1	u.s	u.s	PROPN
ftr-475	2022	2	.	.	PROPN
ftr-475	2022	3	department	department	PROPN
ftr-475	2022	4	of	of	ADP
ftr-475	2022	5	the	the	DET
ftr-475	2022	6	treasury	treasury	NOUN
ftr-475	2022	7	,	,	PUNCT
ftr-475	2022	8	proposed	propose	VERB
ftr-475	2022	9	model	model	NOUN
ftr-475	2022	10	convention	convention	NOUN
ftr-475	2022	11	between	between	ADP
ftr-475	2022	12	the	the	DET
ftr-475	2022	13	united	united	PROPN
ftr-475	2022	14	states	states	PROPN
ftr-475	2022	15	of	of	ADP
ftr-475	2022	16	america	america	PROPN
ftr-475	2022	17	and	and	CCONJ
ftr-475	2022	18	for	for	ADP
ftr-475	2022	19	the	the	DET
ftr-475	2022	20	avoidance	avoidance	NOUN
ftr-475	2022	21	of	of	ADP
ftr-475	2022	22	double	double	ADJ
ftr-475	2022	23	taxation	taxation	NOUN
ftr-475	2022	24	and	and	CCONJ
ftr-475	2022	25	the	the	DET
ftr-475	2022	26	prevention	prevention	NOUN
ftr-475	2022	27	of	of	ADP
ftr-475	2022	28	fiscal	fiscal	ADJ
ftr-475	2022	29	evasion	evasion	NOUN
ftr-475	2022	30	with	with	ADP
ftr-475	2022	31	respect	respect	NOUN
ftr-475	2022	32	to	to	ADP
ftr-475	2022	33	taxes	taxis	NOUN
ftr-475	2022	34	on	on	ADP
ftr-475	2022	35	income	income	NOUN
ftr-475	2022	36	and	and	CCONJ
ftr-475	2022	37	capital	capital	NOUN
ftr-475	2022	38	.	.	PUNCT
ftr-475	2023	1	june	june	PROPN
ftr-475	2023	2	16	16	NUM
ftr-475	2023	3	.	.	PUNCT
ftr-475	2023	4	1981	1981	NUM
ftr-475	2023	5	,	,	PUNCT
ftr-475	2023	6	art	art	NOUN
ftr-475	2023	7	.	.	PUNCT
ftr-475	2024	1	11	11	NUM
ftr-475	2024	2	,	,	PUNCT
ftr-475	2024	3	para	para	PROPN
ftr-475	2024	4	.	.	PUNCT
ftr-475	2024	5	19941	19941	NUM
ftr-475	2025	1	florida	florida	PROPN
ftr-475	2025	2	tax	tax	PROPN
ftr-475	2025	3	review	review	NOUN
ftr-475	2026	1	[	[	X
ftr-475	2026	2	i]ncome	i]ncome	ADV
ftr-475	2026	3	from	from	ADP
ftr-475	2026	4	debt	debt	NOUN
ftr-475	2026	5	claims	claim	NOUN
ftr-475	2026	6	of	of	ADP
ftr-475	2026	7	every	every	DET
ftr-475	2026	8	kind	kind	NOUN
ftr-475	2026	9	,	,	PUNCT
ftr-475	2026	10	whether	whether	SCONJ
ftr-475	2026	11	or	or	CCONJ
ftr-475	2026	12	not	not	PART
ftr-475	2026	13	secured	secure	VERB
ftr-475	2026	14	by	by	ADP
ftr-475	2026	15	mortgage	mortgage	NOUN
ftr-475	2026	16	,	,	PUNCT
ftr-475	2026	17	and	and	CCONJ
ftr-475	2026	18	whether	whether	SCONJ
ftr-475	2026	19	or	or	CCONJ
ftr-475	2026	20	not	not	PART
ftr-475	2026	21	carrying	carry	VERB
ftr-475	2026	22	a	a	DET
ftr-475	2026	23	right	right	NOUN
ftr-475	2026	24	to	to	PART
ftr-475	2026	25	participate	participate	VERB
ftr-475	2026	26	in	in	ADP
ftr-475	2026	27	the	the	DET
ftr-475	2026	28	debtor	debtor	NOUN
ftr-475	2026	29	's	's	PART
ftr-475	2026	30	profits	profit	NOUN
ftr-475	2026	31	,	,	PUNCT
ftr-475	2026	32	and	and	CCONJ
ftr-475	2026	33	in	in	ADP
ftr-475	2026	34	particular	particular	ADJ
ftr-475	2026	35	,	,	PUNCT
ftr-475	2026	36	income	income	NOUN
ftr-475	2026	37	from	from	ADP
ftr-475	2026	38	government	government	NOUN
ftr-475	2026	39	securities	security	NOUN
ftr-475	2026	40	,	,	PUNCT
ftr-475	2026	41	and	and	CCONJ
ftr-475	2026	42	income	income	NOUN
ftr-475	2026	43	from	from	ADP
ftr-475	2026	44	bonds	bond	NOUN
ftr-475	2026	45	or	or	CCONJ
ftr-475	2026	46	debentures	debenture	NOUN
ftr-475	2026	47	,	,	PUNCT
ftr-475	2026	48	including	include	VERB
ftr-475	2026	49	premiums	premium	NOUN
ftr-475	2026	50	or	or	CCONJ
ftr-475	2026	51	prizes	prize	NOUN
ftr-475	2026	52	attaching	attach	VERB
ftr-475	2026	53	to	to	ADP
ftr-475	2026	54	such	such	ADJ
ftr-475	2026	55	securities	security	NOUN
ftr-475	2026	56	,	,	PUNCT
ftr-475	2026	57	bonds	bond	NOUN
ftr-475	2026	58	,	,	PUNCT
ftr-475	2026	59	or	or	CCONJ
ftr-475	2026	60	debentures	debenture	NOUN
ftr-475	2026	61	.	.	PUNCT
ftr-475	2027	1	penalty	penalty	NOUN
ftr-475	2027	2	charges	charge	NOUN
ftr-475	2027	3	for	for	ADP
ftr-475	2027	4	late	late	ADJ
ftr-475	2027	5	payment	payment	NOUN
ftr-475	2027	6	shall	shall	AUX
ftr-475	2027	7	not	not	PART
ftr-475	2027	8	be	be	AUX
ftr-475	2027	9	regarded	regard	VERB
ftr-475	2027	10	as	as	ADP
ftr-475	2027	11	interest	interest	NOUN
ftr-475	2027	12	for	for	ADP
ftr-475	2027	13	the	the	DET
ftr-475	2027	14	purposes	purpose	NOUN
ftr-475	2027	15	of	of	ADP
ftr-475	2027	16	this	this	DET
ftr-475	2027	17	convention	convention	NOUN
ftr-475	2027	18	.	.	PUNCT
ftr-475	2028	1	although	although	SCONJ
ftr-475	2028	2	resort	resort	NOUN
ftr-475	2028	3	may	may	AUX
ftr-475	2028	4	be	be	AUX
ftr-475	2028	5	had	have	VERB
ftr-475	2028	6	to	to	ADP
ftr-475	2028	7	u.s	u.s	PROPN
ftr-475	2028	8	.	.	PROPN
ftr-475	2028	9	tax	tax	NOUN
ftr-475	2028	10	laws	law	NOUN
ftr-475	2028	11	in	in	ADP
ftr-475	2028	12	interpreting	interpret	VERB
ftr-475	2028	13	such	such	ADJ
ftr-475	2028	14	terms	term	NOUN
ftr-475	2028	15	as	as	ADP
ftr-475	2028	16	"	"	PUNCT
ftr-475	2028	17	debt	debt	NOUN
ftr-475	2028	18	claims	claim	NOUN
ftr-475	2028	19	"	"	PUNCT
ftr-475	2028	20	or	or	CCONJ
ftr-475	2028	21	"	"	PUNCT
ftr-475	2028	22	bonds	bond	NOUN
ftr-475	2028	23	or	or	CCONJ
ftr-475	2028	24	debentures	debenture	NOUN
ftr-475	2028	25	,	,	PUNCT
ftr-475	2028	26	"	"	PUNCT
ftr-475	2028	27	277	277	NUM
ftr-475	2028	28	no	no	DET
ftr-475	2028	29	firm	firm	ADJ
ftr-475	2028	30	basis	basis	NOUN
ftr-475	2028	31	can	can	AUX
ftr-475	2028	32	be	be	AUX
ftr-475	2028	33	found	find	VERB
ftr-475	2028	34	in	in	ADP
ftr-475	2028	35	such	such	ADJ
ftr-475	2028	36	laws	law	NOUN
ftr-475	2028	37	for	for	ADP
ftr-475	2028	38	treating	treat	VERB
ftr-475	2028	39	a	a	DET
ftr-475	2028	40	remic	remic	ADJ
ftr-475	2028	41	residual	residual	ADJ
ftr-475	2028	42	interest	interest	NOUN
ftr-475	2028	43	as	as	ADP
ftr-475	2028	44	a	a	DET
ftr-475	2028	45	debt	debt	NOUN
ftr-475	2028	46	instrument	instrument	NOUN
ftr-475	2028	47	,	,	PUNCT
ftr-475	2028	48	except	except	SCONJ
ftr-475	2028	49	for	for	ADP
ftr-475	2028	50	certain	certain	ADJ
ftr-475	2028	51	specifically	specifically	ADV
ftr-475	2028	52	defined	define	VERB
ftr-475	2028	53	purposes.278	purposes.278	NOUN
ftr-475	2028	54	thus	thus	ADV
ftr-475	2028	55	,	,	PUNCT
ftr-475	2028	56	notwithstanding	notwithstanding	ADP
ftr-475	2028	57	the	the	DET
ftr-475	2028	58	intention	intention	NOUN
ftr-475	2028	59	of	of	ADP
ftr-475	2028	60	the	the	DET
ftr-475	2028	61	legislative	legislative	ADJ
ftr-475	2028	62	history	history	NOUN
ftr-475	2028	63	that	that	PRON
ftr-475	2028	64	payments	payment	NOUN
ftr-475	2028	65	on	on	ADP
ftr-475	2028	66	residual	residual	ADJ
ftr-475	2028	67	interests	interest	NOUN
ftr-475	2028	68	constitute	constitute	VERB
ftr-475	2028	69	interest	interest	NOUN
ftr-475	2028	70	for	for	ADP
ftr-475	2028	71	withholding	withhold	VERB
ftr-475	2028	72	tax	tax	NOUN
ftr-475	2028	73	purposes	purpose	NOUN
ftr-475	2028	74	,	,	PUNCT
ftr-475	2028	75	there	there	PRON
ftr-475	2028	76	is	be	VERB
ftr-475	2028	77	reason	reason	NOUN
ftr-475	2028	78	to	to	PART
ftr-475	2028	79	doubt	doubt	VERB
ftr-475	2028	80	whether	whether	SCONJ
ftr-475	2028	81	the	the	DET
ftr-475	2028	82	u.s	u.s	PROPN
ftr-475	2028	83	.	.	PROPN
ftr-475	2028	84	model	model	PROPN
ftr-475	2028	85	treaty	treaty	PROPN
ftr-475	2028	86	and	and	CCONJ
ftr-475	2028	87	tax	tax	NOUN
ftr-475	2028	88	treaties	treaty	NOUN
ftr-475	2028	89	with	with	ADP
ftr-475	2028	90	similar	similar	ADJ
ftr-475	2028	91	definitions	definition	NOUN
ftr-475	2028	92	of	of	ADP
ftr-475	2028	93	"	"	PUNCT
ftr-475	2028	94	interest	interest	NOUN
ftr-475	2028	95	"	"	PUNCT
ftr-475	2028	96	in	in	ADP
ftr-475	2028	97	fact	fact	NOUN
ftr-475	2028	98	would	would	AUX
ftr-475	2028	99	so	so	ADV
ftr-475	2028	100	treat	treat	VERB
ftr-475	2028	101	residual	residual	ADJ
ftr-475	2028	102	interest	interest	NOUN
ftr-475	2028	103	payments	payment	NOUN
ftr-475	2028	104	.	.	PUNCT
ftr-475	2029	1	79	79	NUM
ftr-475	2029	2	example	example	NOUN
ftr-475	2029	3	of	of	ADP
ftr-475	2029	4	a	a	DET
ftr-475	2029	5	treaties	treaty	NOUN
ftr-475	2029	6	that	that	PRON
ftr-475	2029	7	present	present	VERB
ftr-475	2029	8	this	this	DET
ftr-475	2029	9	potential	potential	ADJ
ftr-475	2029	10	problem	problem	NOUN
ftr-475	2029	11	are	be	AUX
ftr-475	2029	12	the	the	DET
ftr-475	2029	13	treaties	treaty	NOUN
ftr-475	2029	14	with	with	ADP
ftr-475	2029	15	india	india	PROPN
ftr-475	2029	16	and	and	CCONJ
ftr-475	2029	17	hungary.28	hungary.28	PROPN
ftr-475	2029	18	°	°	PROPN
ftr-475	2029	19	although	although	SCONJ
ftr-475	2029	20	the	the	DET
ftr-475	2029	21	scope	scope	NOUN
ftr-475	2029	22	of	of	ADP
ftr-475	2029	23	the	the	DET
ftr-475	2029	24	definition	definition	NOUN
ftr-475	2029	25	of	of	ADP
ftr-475	2029	26	"	"	PUNCT
ftr-475	2029	27	interest	interest	NOUN
ftr-475	2029	28	"	"	PUNCT
ftr-475	2029	29	in	in	ADP
ftr-475	2029	30	the	the	DET
ftr-475	2029	31	u.s	u.s	PROPN
ftr-475	2029	32	.	.	PROPN
ftr-475	2029	33	model	model	PROPN
ftr-475	2029	34	treaty	treaty	NOUN
ftr-475	2029	35	is	be	AUX
ftr-475	2029	36	uncertain	uncertain	ADJ
ftr-475	2029	37	regarding	regard	VERB
ftr-475	2029	38	payments	payment	NOUN
ftr-475	2029	39	on	on	ADP
ftr-475	2029	40	residual	residual	ADJ
ftr-475	2029	41	interests	interest	NOUN
ftr-475	2029	42	,	,	PUNCT
ftr-475	2029	43	many	many	ADJ
ftr-475	2029	44	recent	recent	ADJ
ftr-475	2029	45	treaties	treaty	NOUN
ftr-475	2029	46	contain	contain	VERB
ftr-475	2029	47	a	a	DET
ftr-475	2029	48	broader	broad	ADJ
ftr-475	2029	49	definition.28	definition.28	NOUN
ftr-475	2029	50	"	"	PUNCT
ftr-475	2029	51	'	'	PUNCT
ftr-475	2029	52	for	for	ADP
ftr-475	2029	53	example	example	NOUN
ftr-475	2029	54	,	,	PUNCT
ftr-475	2029	55	in	in	ADP
ftr-475	2029	56	the	the	DET
ftr-475	2029	57	recent	recent	ADJ
ftr-475	2029	58	treaty	treaty	NOUN
ftr-475	2029	59	3	3	NUM
ftr-475	2029	60	[	[	X
ftr-475	2029	61	hereinafter	hereinafter	NOUN
ftr-475	2029	62	u.s	u.s	PROPN
ftr-475	2029	63	.	.	PROPN
ftr-475	2029	64	model	model	PROPN
ftr-475	2029	65	treaty	treaty	PROPN
ftr-475	2029	66	]	]	PUNCT
ftr-475	2029	67	.	.	PUNCT
ftr-475	2030	1	the	the	DET
ftr-475	2030	2	u.s	u.s	PROPN
ftr-475	2030	3	.	.	PROPN
ftr-475	2030	4	model	model	PROPN
ftr-475	2030	5	treaty	treaty	NOUN
ftr-475	2030	6	definition	definition	NOUN
ftr-475	2030	7	is	be	AUX
ftr-475	2030	8	identical	identical	ADJ
ftr-475	2030	9	to	to	ADP
ftr-475	2030	10	the	the	DET
ftr-475	2030	11	definition	definition	NOUN
ftr-475	2030	12	of	of	ADP
ftr-475	2030	13	interest	interest	NOUN
ftr-475	2030	14	in	in	ADP
ftr-475	2030	15	the	the	DET
ftr-475	2030	16	organization	organization	NOUN
ftr-475	2030	17	for	for	ADP
ftr-475	2030	18	economic	economic	ADJ
ftr-475	2030	19	co	co	NOUN
ftr-475	2030	20	-	-	NOUN
ftr-475	2030	21	operation	operation	NOUN
ftr-475	2030	22	and	and	CCONJ
ftr-475	2030	23	development	development	NOUN
ftr-475	2030	24	(	(	PUNCT
ftr-475	2030	25	oecd	oecd	PROPN
ftr-475	2030	26	)	)	PUNCT
ftr-475	2030	27	model	model	NOUN
ftr-475	2030	28	double	double	PROPN
ftr-475	2030	29	taxation	taxation	NOUN
ftr-475	2030	30	convention	convention	NOUN
ftr-475	2030	31	on	on	ADP
ftr-475	2030	32	income	income	NOUN
ftr-475	2030	33	and	and	CCONJ
ftr-475	2030	34	capital	capital	NOUN
ftr-475	2030	35	(	(	PUNCT
ftr-475	2030	36	1977	1977	NUM
ftr-475	2030	37	)	)	PUNCT
ftr-475	2030	38	,	,	PUNCT
ftr-475	2030	39	art	art	NOUN
ftr-475	2030	40	.	.	PUNCT
ftr-475	2031	1	11	11	NUM
ftr-475	2031	2	,	,	PUNCT
ftr-475	2031	3	para	para	NOUN
ftr-475	2031	4	.	.	PUNCT
ftr-475	2032	1	(	(	PUNCT
ftr-475	2032	2	3	3	NUM
ftr-475	2032	3	)	)	PUNCT
ftr-475	2032	4	.	.	PUNCT
ftr-475	2033	1	277	277	NUM
ftr-475	2033	2	.	.	PUNCT
ftr-475	2034	1	u.s	u.s	PROPN
ftr-475	2034	2	.	.	PROPN
ftr-475	2034	3	model	model	PROPN
ftr-475	2034	4	treaty	treaty	PROPN
ftr-475	2034	5	,	,	PUNCT
ftr-475	2034	6	supra	supra	PROPN
ftr-475	2034	7	note	note	PROPN
ftr-475	2034	8	276	276	NUM
ftr-475	2034	9	,	,	PUNCT
ftr-475	2034	10	art	art	NOUN
ftr-475	2034	11	.	.	PUNCT
ftr-475	2035	1	3	3	X
ftr-475	2035	2	,	,	PUNCT
ftr-475	2035	3	para	para	NOUN
ftr-475	2035	4	.	.	PROPN
ftr-475	2035	5	2	2	NUM
ftr-475	2035	6	(	(	PUNCT
ftr-475	2035	7	allowing	allow	VERB
ftr-475	2035	8	undefined	undefined	ADJ
ftr-475	2035	9	terms	term	NOUN
ftr-475	2035	10	to	to	PART
ftr-475	2035	11	be	be	AUX
ftr-475	2035	12	interpreted	interpret	VERB
ftr-475	2035	13	by	by	ADP
ftr-475	2035	14	a	a	DET
ftr-475	2035	15	contracting	contracting	NOUN
ftr-475	2035	16	state	state	NOUN
ftr-475	2035	17	in	in	ADP
ftr-475	2035	18	accordance	accordance	NOUN
ftr-475	2035	19	with	with	ADP
ftr-475	2035	20	the	the	DET
ftr-475	2035	21	law	law	NOUN
ftr-475	2035	22	of	of	ADP
ftr-475	2035	23	that	that	DET
ftr-475	2035	24	state	state	NOUN
ftr-475	2035	25	concerning	concern	VERB
ftr-475	2035	26	the	the	DET
ftr-475	2035	27	taxes	taxis	NOUN
ftr-475	2035	28	to	to	PART
ftr-475	2035	29	which	which	PRON
ftr-475	2035	30	the	the	DET
ftr-475	2035	31	treaty	treaty	NOUN
ftr-475	2035	32	applies	apply	VERB
ftr-475	2035	33	)	)	PUNCT
ftr-475	2035	34	.	.	PUNCT
ftr-475	2036	1	278	278	NUM
ftr-475	2036	2	.	.	PUNCT
ftr-475	2037	1	see	see	VERB
ftr-475	2037	2	supra	supra	PROPN
ftr-475	2037	3	note	note	PROPN
ftr-475	2037	4	253	253	NUM
ftr-475	2037	5	and	and	CCONJ
ftr-475	2037	6	accompanying	accompany	VERB
ftr-475	2037	7	text	text	NOUN
ftr-475	2037	8	(	(	PUNCT
ftr-475	2037	9	stating	state	VERB
ftr-475	2037	10	that	that	SCONJ
ftr-475	2037	11	residual	residual	ADJ
ftr-475	2037	12	interests	interest	NOUN
ftr-475	2037	13	are	be	AUX
ftr-475	2037	14	treated	treat	VERB
ftr-475	2037	15	as	as	ADP
ftr-475	2037	16	a	a	DET
ftr-475	2037	17	debt	debt	NOUN
ftr-475	2037	18	obligation	obligation	NOUN
ftr-475	2037	19	for	for	ADP
ftr-475	2037	20	purposes	purpose	NOUN
ftr-475	2037	21	of	of	ADP
ftr-475	2037	22	§	§	PROPN
ftr-475	2037	23	582(c	582(c	PROPN
ftr-475	2037	24	)	)	PUNCT
ftr-475	2037	25	)	)	PUNCT
ftr-475	2038	1	;	;	PUNCT
ftr-475	2038	2	see	see	VERB
ftr-475	2038	3	also	also	ADV
ftr-475	2038	4	infra	infra	NOUN
ftr-475	2038	5	note	note	VERB
ftr-475	2038	6	383	383	NUM
ftr-475	2038	7	and	and	CCONJ
ftr-475	2038	8	accompanying	accompany	VERB
ftr-475	2038	9	text	text	NOUN
ftr-475	2038	10	(	(	PUNCT
ftr-475	2038	11	stating	state	VERB
ftr-475	2038	12	that	that	SCONJ
ftr-475	2038	13	residual	residual	ADJ
ftr-475	2038	14	interests	interest	NOUN
ftr-475	2038	15	are	be	AUX
ftr-475	2038	16	treated	treat	VERB
ftr-475	2038	17	as	as	ADP
ftr-475	2038	18	qualifying	qualify	VERB
ftr-475	2038	19	real	real	ADJ
ftr-475	2038	20	property	property	NOUN
ftr-475	2038	21	loans	loan	NOUN
ftr-475	2038	22	for	for	ADP
ftr-475	2038	23	thrifts	thrift	NOUN
ftr-475	2038	24	)	)	PUNCT
ftr-475	2038	25	.	.	PUNCT
ftr-475	2039	1	279	279	NUM
ftr-475	2039	2	.	.	PUNCT
ftr-475	2040	1	disparate	disparate	ADJ
ftr-475	2040	2	definitions	definition	NOUN
ftr-475	2040	3	of	of	ADP
ftr-475	2040	4	interest	interest	NOUN
ftr-475	2040	5	would	would	AUX
ftr-475	2040	6	not	not	PART
ftr-475	2040	7	represent	represent	VERB
ftr-475	2040	8	a	a	DET
ftr-475	2040	9	conflict	conflict	NOUN
ftr-475	2040	10	between	between	ADP
ftr-475	2040	11	treaty	treaty	NOUN
ftr-475	2040	12	and	and	CCONJ
ftr-475	2040	13	statute	statute	PROPN
ftr-475	2040	14	,	,	PUNCT
ftr-475	2040	15	such	such	ADJ
ftr-475	2040	16	that	that	SCONJ
ftr-475	2040	17	one	one	PRON
ftr-475	2040	18	must	must	AUX
ftr-475	2040	19	trump	trump	VERB
ftr-475	2040	20	the	the	DET
ftr-475	2040	21	other	other	ADJ
ftr-475	2040	22	.	.	PUNCT
ftr-475	2041	1	rather	rather	ADV
ftr-475	2041	2	,	,	PUNCT
ftr-475	2041	3	it	it	PRON
ftr-475	2041	4	would	would	AUX
ftr-475	2041	5	merely	merely	ADV
ftr-475	2041	6	be	be	AUX
ftr-475	2041	7	a	a	DET
ftr-475	2041	8	case	case	NOUN
ftr-475	2041	9	where	where	SCONJ
ftr-475	2041	10	the	the	DET
ftr-475	2041	11	united	united	PROPN
ftr-475	2041	12	states	states	PROPN
ftr-475	2041	13	and	and	CCONJ
ftr-475	2041	14	the	the	DET
ftr-475	2041	15	other	other	ADJ
ftr-475	2041	16	contracting	contracting	NOUN
ftr-475	2041	17	party	party	NOUN
ftr-475	2041	18	have	have	AUX
ftr-475	2041	19	decided	decide	VERB
ftr-475	2041	20	to	to	PART
ftr-475	2041	21	extend	extend	VERB
ftr-475	2041	22	treaty	treaty	NOUN
ftr-475	2041	23	benefits	benefit	NOUN
ftr-475	2041	24	to	to	ADP
ftr-475	2041	25	a	a	DET
ftr-475	2041	26	class	class	NOUN
ftr-475	2041	27	of	of	ADP
ftr-475	2041	28	interest	interest	NOUN
ftr-475	2041	29	receipts	receipt	NOUN
ftr-475	2041	30	that	that	PRON
ftr-475	2041	31	is	be	AUX
ftr-475	2041	32	narrower	narrow	ADJ
ftr-475	2041	33	than	than	ADP
ftr-475	2041	34	the	the	DET
ftr-475	2041	35	u.s	u.s	PROPN
ftr-475	2041	36	.	.	PROPN
ftr-475	2041	37	definition	definition	NOUN
ftr-475	2041	38	of	of	ADP
ftr-475	2041	39	interest	interest	NOUN
ftr-475	2041	40	.	.	PUNCT
ftr-475	2042	1	280	280	NUM
ftr-475	2042	2	.	.	X
ftr-475	2042	3	convention	convention	NOUN
ftr-475	2042	4	between	between	ADP
ftr-475	2042	5	the	the	DET
ftr-475	2042	6	government	government	NOUN
ftr-475	2042	7	of	of	ADP
ftr-475	2042	8	the	the	DET
ftr-475	2042	9	united	united	PROPN
ftr-475	2042	10	states	states	PROPN
ftr-475	2042	11	of	of	ADP
ftr-475	2042	12	america	america	PROPN
ftr-475	2042	13	and	and	CCONJ
ftr-475	2042	14	the	the	DET
ftr-475	2042	15	government	government	NOUN
ftr-475	2042	16	of	of	ADP
ftr-475	2042	17	the	the	DET
ftr-475	2042	18	republic	republic	NOUN
ftr-475	2042	19	of	of	ADP
ftr-475	2042	20	india	india	PROPN
ftr-475	2042	21	for	for	ADP
ftr-475	2042	22	the	the	DET
ftr-475	2042	23	avoidance	avoidance	NOUN
ftr-475	2042	24	of	of	ADP
ftr-475	2042	25	double	double	ADJ
ftr-475	2042	26	taxation	taxation	NOUN
ftr-475	2042	27	and	and	CCONJ
ftr-475	2042	28	the	the	DET
ftr-475	2042	29	prevention	prevention	NOUN
ftr-475	2042	30	of	of	ADP
ftr-475	2042	31	fiscal	fiscal	ADJ
ftr-475	2042	32	evasion	evasion	NOUN
ftr-475	2042	33	with	with	ADP
ftr-475	2042	34	respect	respect	NOUN
ftr-475	2042	35	to	to	ADP
ftr-475	2042	36	taxes	taxis	NOUN
ftr-475	2042	37	on	on	ADP
ftr-475	2042	38	income	income	NOUN
ftr-475	2042	39	,	,	PUNCT
ftr-475	2042	40	sept	sept	PROPN
ftr-475	2042	41	.	.	PROPN
ftr-475	2042	42	12	12	NUM
ftr-475	2042	43	,	,	PUNCT
ftr-475	2042	44	1989	1989	NUM
ftr-475	2042	45	,	,	PUNCT
ftr-475	2042	46	u.s.-india	u.s.-india	NOUN
ftr-475	2042	47	,	,	PUNCT
ftr-475	2042	48	art	art	NOUN
ftr-475	2042	49	.	.	PUNCT
ftr-475	2043	1	1i	1i	NOUN
ftr-475	2043	2	,	,	PUNCT
ftr-475	2043	3	para	para	NOUN
ftr-475	2043	4	.	.	PROPN
ftr-475	2043	5	4	4	NUM
ftr-475	2043	6	,	,	PUNCT
ftr-475	2043	7	s.	s.	PROPN
ftr-475	2043	8	treaty	treaty	PROPN
ftr-475	2043	9	doc	doc	PROPN
ftr-475	2043	10	.	.	PUNCT
ftr-475	2044	1	no	no	INTJ
ftr-475	2044	2	.	.	PUNCT
ftr-475	2045	1	101	101	NUM
ftr-475	2045	2	-	-	SYM
ftr-475	2045	3	5	5	NUM
ftr-475	2045	4	;	;	PUNCT
ftr-475	2045	5	convention	convention	NOUN
ftr-475	2045	6	between	between	ADP
ftr-475	2045	7	the	the	DET
ftr-475	2045	8	government	government	NOUN
ftr-475	2045	9	of	of	ADP
ftr-475	2045	10	the	the	DET
ftr-475	2045	11	united	united	PROPN
ftr-475	2045	12	states	states	PROPN
ftr-475	2045	13	of	of	ADP
ftr-475	2045	14	america	america	PROPN
ftr-475	2045	15	and	and	CCONJ
ftr-475	2045	16	the	the	DET
ftr-475	2045	17	government	government	NOUN
ftr-475	2045	18	of	of	ADP
ftr-475	2045	19	the	the	DET
ftr-475	2045	20	hungarian	hungarian	ADJ
ftr-475	2045	21	people	people	NOUN
ftr-475	2045	22	's	's	PART
ftr-475	2045	23	republic	republic	NOUN
ftr-475	2045	24	for	for	ADP
ftr-475	2045	25	the	the	DET
ftr-475	2045	26	avoidance	avoidance	NOUN
ftr-475	2045	27	of	of	ADP
ftr-475	2045	28	double	double	ADJ
ftr-475	2045	29	taxation	taxation	NOUN
ftr-475	2045	30	and	and	CCONJ
ftr-475	2045	31	the	the	DET
ftr-475	2045	32	prevention	prevention	NOUN
ftr-475	2045	33	of	of	ADP
ftr-475	2045	34	fiscal	fiscal	ADJ
ftr-475	2045	35	evasion	evasion	NOUN
ftr-475	2045	36	with	with	ADP
ftr-475	2045	37	respect	respect	NOUN
ftr-475	2045	38	to	to	ADP
ftr-475	2045	39	taxes	taxis	NOUN
ftr-475	2045	40	on	on	ADP
ftr-475	2045	41	income	income	NOUN
ftr-475	2045	42	,	,	PUNCT
ftr-475	2045	43	feb	feb	PROPN
ftr-475	2045	44	.	.	PROPN
ftr-475	2045	45	12	12	NUM
ftr-475	2045	46	,	,	PUNCT
ftr-475	2045	47	1979	1979	NUM
ftr-475	2045	48	,	,	PUNCT
ftr-475	2045	49	u.s.-hung	u.s.-hung	PROPN
ftr-475	2045	50	.	.	PUNCT
ftr-475	2045	51	,	,	PUNCT
ftr-475	2045	52	art	art	NOUN
ftr-475	2045	53	.	.	PUNCT
ftr-475	2046	1	10	10	NUM
ftr-475	2046	2	,	,	PUNCT
ftr-475	2046	3	para	para	NOUN
ftr-475	2046	4	.	.	PUNCT
ftr-475	2047	1	2	2	NUM
ftr-475	2047	2	,	,	PUNCT
ftr-475	2047	3	30	30	NUM
ftr-475	2047	4	u.s.t	u.s.t	NOUN
ftr-475	2047	5	.	.	PUNCT
ftr-475	2047	6	6357	6357	NUM
ftr-475	2047	7	.	.	PUNCT
ftr-475	2048	1	281	281	NUM
ftr-475	2048	2	.	.	PUNCT
ftr-475	2049	1	some	some	DET
ftr-475	2049	2	treaties	treaty	NOUN
ftr-475	2049	3	contain	contain	VERB
ftr-475	2049	4	no	no	DET
ftr-475	2049	5	definition	definition	NOUN
ftr-475	2049	6	of	of	ADP
ftr-475	2049	7	interest	interest	NOUN
ftr-475	2049	8	,	,	PUNCT
ftr-475	2049	9	in	in	ADP
ftr-475	2049	10	which	which	DET
ftr-475	2049	11	case	case	NOUN
ftr-475	2049	12	,	,	PUNCT
ftr-475	2049	13	in	in	ADP
ftr-475	2049	14	applying	apply	VERB
ftr-475	2049	15	u.s	u.s	PROPN
ftr-475	2049	16	.	.	PROPN
ftr-475	2049	17	withholding	withholding	NOUN
ftr-475	2049	18	taxes	taxis	NOUN
ftr-475	2049	19	to	to	ADP
ftr-475	2049	20	the	the	DET
ftr-475	2049	21	interest	interest	NOUN
ftr-475	2049	22	receipts	receipt	NOUN
ftr-475	2049	23	of	of	ADP
ftr-475	2049	24	a	a	DET
ftr-475	2049	25	treaty	treaty	NOUN
ftr-475	2049	26	country	country	NOUN
ftr-475	2049	27	resident	resident	NOUN
ftr-475	2049	28	,	,	PUNCT
ftr-475	2049	29	the	the	DET
ftr-475	2049	30	u.s	u.s	PROPN
ftr-475	2049	31	.	.	PROPN
ftr-475	2049	32	domestic	domestic	ADJ
ftr-475	2049	33	definition	definition	NOUN
ftr-475	2049	34	applies	apply	VERB
ftr-475	2049	35	(	(	PUNCT
ftr-475	2049	36	i.e.	i.e.	X
ftr-475	2049	37	,	,	PUNCT
ftr-475	2049	38	payments	payment	NOUN
ftr-475	2049	39	on	on	ADP
ftr-475	2049	40	residual	residual	ADJ
ftr-475	2049	41	interests	interest	NOUN
ftr-475	2049	42	constitute	constitute	VERB
ftr-475	2049	43	interest	interest	NOUN
ftr-475	2049	44	)	)	PUNCT
ftr-475	2049	45	.	.	PUNCT
ftr-475	2050	1	see	see	VERB
ftr-475	2050	2	,	,	PUNCT
ftr-475	2050	3	e.g.	e.g.	ADV
ftr-475	2050	4	,	,	PUNCT
ftr-475	2050	5	convention	convention	NOUN
ftr-475	2050	6	between	between	ADP
ftr-475	2050	7	the	the	DET
ftr-475	2050	8	united	united	PROPN
ftr-475	2050	9	states	states	PROPN
ftr-475	2050	10	of	of	ADP
ftr-475	2050	11	america	america	PROPN
ftr-475	2050	12	and	and	CCONJ
ftr-475	2050	13	new	new	PROPN
ftr-475	2050	14	zealand	zealand	PROPN
ftr-475	2050	15	for	for	ADP
ftr-475	2050	16	the	the	DET
ftr-475	2050	17	avoidance	avoidance	NOUN
ftr-475	2050	18	of	of	ADP
ftr-475	2050	19	double	double	ADJ
ftr-475	2050	20	[	[	X
ftr-475	2050	21	vol	vol	NOUN
ftr-475	2050	22	,	,	PUNCT
ftr-475	2050	23	2:4	2:4	NUM
ftr-475	2050	24	tax	tax	NOUN
ftr-475	2050	25	aspects	aspect	NOUN
ftr-475	2050	26	of	of	ADP
ftr-475	2050	27	remic	remic	ADJ
ftr-475	2050	28	residual	residual	ADJ
ftr-475	2050	29	interests	interest	NOUN
ftr-475	2050	30	with	with	ADP
ftr-475	2050	31	germany	germany	PROPN
ftr-475	2050	32	,	,	PUNCT
ftr-475	2050	33	interest	interest	NOUN
ftr-475	2050	34	is	be	AUX
ftr-475	2050	35	defined	define	VERB
ftr-475	2050	36	as	as	ADP
ftr-475	2050	37	including	include	VERB
ftr-475	2050	38	"	"	PUNCT
ftr-475	2050	39	all	all	DET
ftr-475	2050	40	other	other	ADJ
ftr-475	2050	41	income	income	NOUN
ftr-475	2050	42	that	that	PRON
ftr-475	2050	43	is	be	AUX
ftr-475	2050	44	treated	treat	VERB
ftr-475	2050	45	as	as	ADP
ftr-475	2050	46	income	income	NOUN
ftr-475	2050	47	from	from	ADP
ftr-475	2050	48	money	money	NOUN
ftr-475	2050	49	lent	lend	VERB
ftr-475	2050	50	by	by	ADP
ftr-475	2050	51	the	the	DET
ftr-475	2050	52	taxation	taxation	NOUN
ftr-475	2050	53	law	law	NOUN
ftr-475	2050	54	of	of	ADP
ftr-475	2050	55	the	the	DET
ftr-475	2050	56	contracting	contracting	NOUN
ftr-475	2050	57	state	state	NOUN
ftr-475	2050	58	in	in	ADP
ftr-475	2050	59	which	which	PRON
ftr-475	2050	60	the	the	DET
ftr-475	2050	61	income	income	NOUN
ftr-475	2050	62	arises	arise	VERB
ftr-475	2050	63	.	.	PUNCT
ftr-475	2051	1	"	"	PUNCT
ftr-475	2051	2	'	'	PUNCT
ftr-475	2051	3	the	the	DET
ftr-475	2051	4	latter	latter	ADJ
ftr-475	2051	5	type	type	NOUN
ftr-475	2051	6	of	of	ADP
ftr-475	2051	7	definition	definition	NOUN
ftr-475	2051	8	clearly	clearly	ADV
ftr-475	2051	9	is	be	AUX
ftr-475	2051	10	intended	intend	VERB
ftr-475	2051	11	to	to	PART
ftr-475	2051	12	make	make	VERB
ftr-475	2051	13	the	the	DET
ftr-475	2051	14	treaty	treaty	NOUN
ftr-475	2051	15	definition	definition	NOUN
ftr-475	2051	16	of	of	ADP
ftr-475	2051	17	interest	interest	NOUN
ftr-475	2051	18	co	co	VERB
ftr-475	2051	19	-	-	ADJ
ftr-475	2051	20	extensive	extensive	ADJ
ftr-475	2051	21	with	with	ADP
ftr-475	2051	22	the	the	DET
ftr-475	2051	23	u.s	u.s	PROPN
ftr-475	2051	24	.	.	PROPN
ftr-475	2051	25	domestic	domestic	ADJ
ftr-475	2051	26	definition	definition	NOUN
ftr-475	2051	27	of	of	ADP
ftr-475	2051	28	interest	interest	NOUN
ftr-475	2051	29	(	(	PUNCT
ftr-475	2051	30	subject	subject	ADJ
ftr-475	2051	31	to	to	ADP
ftr-475	2051	32	any	any	DET
ftr-475	2051	33	specific	specific	ADJ
ftr-475	2051	34	exceptions	exception	NOUN
ftr-475	2051	35	noted	note	VERB
ftr-475	2051	36	in	in	ADP
ftr-475	2051	37	the	the	DET
ftr-475	2051	38	treaty	treaty	NOUN
ftr-475	2051	39	)	)	PUNCT
ftr-475	2051	40	.	.	PUNCT
ftr-475	2052	1	thus	thus	ADV
ftr-475	2052	2	,	,	PUNCT
ftr-475	2052	3	to	to	ADP
ftr-475	2052	4	the	the	DET
ftr-475	2052	5	extent	extent	NOUN
ftr-475	2052	6	that	that	SCONJ
ftr-475	2052	7	,	,	PUNCT
ftr-475	2052	8	under	under	ADP
ftr-475	2052	9	general	general	ADJ
ftr-475	2052	10	u.s	u.s	PROPN
ftr-475	2052	11	.	.	PROPN
ftr-475	2052	12	tax	tax	NOUN
ftr-475	2052	13	principles	principle	NOUN
ftr-475	2052	14	,	,	PUNCT
ftr-475	2052	15	payments	payment	NOUN
ftr-475	2052	16	on	on	ADP
ftr-475	2052	17	a	a	DET
ftr-475	2052	18	residual	residual	ADJ
ftr-475	2052	19	interest	interest	NOUN
ftr-475	2052	20	are	be	AUX
ftr-475	2052	21	treated	treat	VERB
ftr-475	2052	22	as	as	ADP
ftr-475	2052	23	interest	interest	NOUN
ftr-475	2052	24	,	,	PUNCT
ftr-475	2052	25	they	they	PRON
ftr-475	2052	26	are	be	AUX
ftr-475	2052	27	to	to	PART
ftr-475	2052	28	be	be	AUX
ftr-475	2052	29	so	so	ADV
ftr-475	2052	30	treated	treat	VERB
ftr-475	2052	31	in	in	ADP
ftr-475	2052	32	applying	apply	VERB
ftr-475	2052	33	the	the	DET
ftr-475	2052	34	treaty	treaty	NOUN
ftr-475	2052	35	.	.	PUNCT
ftr-475	2052	36	"	"	PUNCT
ftr-475	2053	1	of	of	ADP
ftr-475	2053	2	course	course	NOUN
ftr-475	2053	3	,	,	PUNCT
ftr-475	2053	4	even	even	ADV
ftr-475	2053	5	where	where	SCONJ
ftr-475	2053	6	the	the	DET
ftr-475	2053	7	treaty	treaty	NOUN
ftr-475	2053	8	definition	definition	NOUN
ftr-475	2053	9	of	of	ADP
ftr-475	2053	10	"	"	PUNCT
ftr-475	2053	11	interest	interest	NOUN
ftr-475	2053	12	"	"	PUNCT
ftr-475	2053	13	does	do	AUX
ftr-475	2053	14	not	not	PART
ftr-475	2053	15	clearly	clearly	ADV
ftr-475	2053	16	encompass	encompass	VERB
ftr-475	2053	17	residual	residual	ADJ
ftr-475	2053	18	interest	interest	NOUN
ftr-475	2053	19	payments	payment	NOUN
ftr-475	2053	20	,	,	PUNCT
ftr-475	2053	21	it	it	PRON
ftr-475	2053	22	may	may	AUX
ftr-475	2053	23	be	be	AUX
ftr-475	2053	24	that	that	SCONJ
ftr-475	2053	25	such	such	ADJ
ftr-475	2053	26	payments	payment	NOUN
ftr-475	2053	27	are	be	AUX
ftr-475	2053	28	covered	cover	VERB
ftr-475	2053	29	by	by	ADP
ftr-475	2053	30	the	the	DET
ftr-475	2053	31	"	"	PUNCT
ftr-475	2053	32	other	other	ADJ
ftr-475	2053	33	income	income	NOUN
ftr-475	2053	34	"	"	PUNCT
ftr-475	2053	35	article	article	NOUN
ftr-475	2053	36	of	of	ADP
ftr-475	2053	37	the	the	DET
ftr-475	2053	38	treaty	treaty	NOUN
ftr-475	2053	39	.	.	PUNCT
ftr-475	2054	1	in	in	ADP
ftr-475	2054	2	many	many	ADJ
ftr-475	2054	3	cases	case	NOUN
ftr-475	2054	4	,	,	PUNCT
ftr-475	2054	5	other	other	ADJ
ftr-475	2054	6	income	income	NOUN
ftr-475	2054	7	is	be	AUX
ftr-475	2054	8	treated	treat	VERB
ftr-475	2054	9	as	as	ADV
ftr-475	2054	10	favorably	favorably	ADV
ftr-475	2054	11	as	as	ADP
ftr-475	2054	12	interest	interest	NOUN
ftr-475	2054	13	and	and	CCONJ
ftr-475	2054	14	entitled	entitle	VERB
ftr-475	2054	15	to	to	ADP
ftr-475	2054	16	exemption	exemption	NOUN
ftr-475	2054	17	from	from	ADP
ftr-475	2054	18	the	the	DET
ftr-475	2054	19	imposition	imposition	NOUN
ftr-475	2054	20	withholding	withholding	NOUN
ftr-475	2054	21	taxes	taxis	NOUN
ftr-475	2054	22	by	by	ADP
ftr-475	2054	23	the	the	DET
ftr-475	2054	24	source	source	NOUN
ftr-475	2054	25	country	country	NOUN
ftr-475	2054	26	.	.	PUNCT
ftr-475	2054	27	'	'	PUNCT
ftr-475	2055	1	residual	residual	ADJ
ftr-475	2055	2	interest	interest	NOUN
ftr-475	2055	3	payments	payment	NOUN
ftr-475	2055	4	may	may	AUX
ftr-475	2055	5	also	also	ADV
ftr-475	2055	6	fall	fall	VERB
ftr-475	2055	7	within	within	ADP
ftr-475	2055	8	the	the	DET
ftr-475	2055	9	treaty	treaty	NOUN
ftr-475	2055	10	definition	definition	NOUN
ftr-475	2055	11	of	of	ADP
ftr-475	2055	12	"	"	PUNCT
ftr-475	2055	13	dividends	dividend	NOUN
ftr-475	2055	14	,	,	PUNCT
ftr-475	2055	15	"	"	PUNCT
ftr-475	2055	16	and	and	CCONJ
ftr-475	2055	17	therefore	therefore	ADV
ftr-475	2055	18	be	be	AUX
ftr-475	2055	19	entitled	entitle	VERB
ftr-475	2055	20	to	to	ADP
ftr-475	2055	21	different	different	ADJ
ftr-475	2055	22	,	,	PUNCT
ftr-475	2055	23	less	less	ADV
ftr-475	2055	24	favorable	favorable	ADJ
ftr-475	2055	25	treaty	treaty	NOUN
ftr-475	2055	26	benefits	benefit	NOUN
ftr-475	2055	27	.	.	PUNCT
ftr-475	2056	1	2	2	NUM
ftr-475	2056	2	m	m	NOUN
ftr-475	2056	3	taxation	taxation	NOUN
ftr-475	2056	4	and	and	CCONJ
ftr-475	2056	5	the	the	DET
ftr-475	2056	6	prevention	prevention	NOUN
ftr-475	2056	7	of	of	ADP
ftr-475	2056	8	fiscal	fiscal	ADJ
ftr-475	2056	9	evasion	evasion	NOUN
ftr-475	2056	10	with	with	ADP
ftr-475	2056	11	respect	respect	NOUN
ftr-475	2056	12	to	to	ADP
ftr-475	2056	13	taxes	taxis	NOUN
ftr-475	2056	14	on	on	ADP
ftr-475	2056	15	income	income	NOUN
ftr-475	2056	16	,	,	PUNCT
ftr-475	2056	17	july	july	PROPN
ftr-475	2056	18	23	23	NUM
ftr-475	2056	19	,	,	PUNCT
ftr-475	2056	20	1982	1982	NUM
ftr-475	2056	21	,	,	PUNCT
ftr-475	2056	22	u.s.-n.z	u.s.-n.z	PROPN
ftr-475	2056	23	.	.	PROPN
ftr-475	2056	24	,	,	PUNCT
ftr-475	2056	25	art	art	NOUN
ftr-475	2056	26	.	.	PUNCT
ftr-475	2057	1	11	11	NUM
ftr-475	2057	2	,	,	PUNCT
ftr-475	2057	3	t.i.a.s	t.i.a.s	PROPN
ftr-475	2057	4	.	.	NOUN
ftr-475	2057	5	10772	10772	NUM
ftr-475	2057	6	.	.	PUNCT
ftr-475	2058	1	282	282	NUM
ftr-475	2058	2	.	.	PUNCT
ftr-475	2059	1	convention	convention	NOUN
ftr-475	2059	2	between	between	ADP
ftr-475	2059	3	the	the	DET
ftr-475	2059	4	united	united	PROPN
ftr-475	2059	5	states	states	PROPN
ftr-475	2059	6	of	of	ADP
ftr-475	2059	7	america	america	PROPN
ftr-475	2059	8	and	and	CCONJ
ftr-475	2059	9	the	the	DET
ftr-475	2059	10	federal	federal	PROPN
ftr-475	2059	11	republic	republic	PROPN
ftr-475	2059	12	of	of	ADP
ftr-475	2059	13	germany	germany	PROPN
ftr-475	2059	14	for	for	ADP
ftr-475	2059	15	the	the	DET
ftr-475	2059	16	avoidance	avoidance	NOUN
ftr-475	2059	17	of	of	ADP
ftr-475	2059	18	double	double	ADJ
ftr-475	2059	19	taxation	taxation	NOUN
ftr-475	2059	20	and	and	CCONJ
ftr-475	2059	21	the	the	DET
ftr-475	2059	22	prevention	prevention	NOUN
ftr-475	2059	23	of	of	ADP
ftr-475	2059	24	fiscal	fiscal	ADJ
ftr-475	2059	25	evasion	evasion	NOUN
ftr-475	2059	26	with	with	ADP
ftr-475	2059	27	respect	respect	NOUN
ftr-475	2059	28	to	to	ADP
ftr-475	2059	29	taxes	taxis	NOUN
ftr-475	2059	30	on	on	ADP
ftr-475	2059	31	income	income	NOUN
ftr-475	2059	32	and	and	CCONJ
ftr-475	2059	33	capital	capital	NOUN
ftr-475	2059	34	and	and	CCONJ
ftr-475	2059	35	to	to	ADP
ftr-475	2059	36	certain	certain	ADJ
ftr-475	2059	37	other	other	ADJ
ftr-475	2059	38	taxes	taxis	NOUN
ftr-475	2059	39	,	,	PUNCT
ftr-475	2059	40	august	august	PROPN
ftr-475	2059	41	29	29	NUM
ftr-475	2059	42	,	,	PUNCT
ftr-475	2059	43	1989	1989	NUM
ftr-475	2059	44	,	,	PUNCT
ftr-475	2059	45	u.s.g.d.r	u.s.g.d.r	NOUN
ftr-475	2059	46	.	.	PROPN
ftr-475	2059	47	,	,	PUNCT
ftr-475	2059	48	art	art	NOUN
ftr-475	2059	49	.	.	PUNCT
ftr-475	2060	1	11	11	NUM
ftr-475	2060	2	,	,	PUNCT
ftr-475	2060	3	para	para	NOUN
ftr-475	2060	4	.	.	PUNCT
ftr-475	2061	1	2	2	NUM
ftr-475	2061	2	,	,	PUNCT
ftr-475	2061	3	s.	s.	PROPN
ftr-475	2061	4	treaty	treaty	PROPN
ftr-475	2061	5	doec	doec	NOUN
ftr-475	2061	6	.	.	PUNCT
ftr-475	2062	1	no	no	INTJ
ftr-475	2062	2	.	.	NOUN
ftr-475	2063	1	101	101	NUM
ftr-475	2063	2	-	-	SYM
ftr-475	2063	3	10	10	NUM
ftr-475	2063	4	;	;	PUNCT
ftr-475	2063	5	see	see	VERB
ftr-475	2063	6	also	also	ADV
ftr-475	2063	7	convention	convention	NOUN
ftr-475	2063	8	between	between	ADP
ftr-475	2063	9	the	the	DET
ftr-475	2063	10	united	united	PROPN
ftr-475	2063	11	states	states	PROPN
ftr-475	2063	12	and	and	CCONJ
ftr-475	2063	13	mexico	mexico	PROPN
ftr-475	2063	14	for	for	ADP
ftr-475	2063	15	avoidance	avoidance	NOUN
ftr-475	2063	16	of	of	ADP
ftr-475	2063	17	double	double	ADJ
ftr-475	2063	18	taxation	taxation	NOUN
ftr-475	2063	19	and	and	CCONJ
ftr-475	2063	20	prevention	prevention	NOUN
ftr-475	2063	21	of	of	ADP
ftr-475	2063	22	fiscal	fiscal	ADJ
ftr-475	2063	23	evasion	evasion	NOUN
ftr-475	2063	24	with	with	ADP
ftr-475	2063	25	respect	respect	NOUN
ftr-475	2063	26	to	to	ADP
ftr-475	2063	27	income	income	NOUN
ftr-475	2063	28	taxes	taxis	NOUN
ftr-475	2063	29	,	,	PUNCT
ftr-475	2063	30	including	include	VERB
ftr-475	2063	31	protocol	protocol	NOUN
ftr-475	2063	32	,	,	PUNCT
ftr-475	2063	33	sept	sept	PROPN
ftr-475	2063	34	.	.	PROPN
ftr-475	2063	35	18	18	NUM
ftr-475	2063	36	,	,	PUNCT
ftr-475	2063	37	1992	1992	NUM
ftr-475	2063	38	,	,	PUNCT
ftr-475	2063	39	u.s.-mex	u.s.-mex	PROPN
ftr-475	2063	40	.	.	PROPN
ftr-475	2063	41	,	,	PUNCT
ftr-475	2063	42	art	art	NOUN
ftr-475	2063	43	.	.	PUNCT
ftr-475	2064	1	11	11	NUM
ftr-475	2064	2	,	,	PUNCT
ftr-475	2064	3	para	para	NOUN
ftr-475	2064	4	.	.	PUNCT
ftr-475	2065	1	5	5	NUM
ftr-475	2065	2	,	,	PUNCT
ftr-475	2065	3	s.	s.	PROPN
ftr-475	2065	4	treaty	treaty	PROPN
ftr-475	2065	5	doc	doc	PROPN
ftr-475	2065	6	.	.	PUNCT
ftr-475	2066	1	no	no	INTJ
ftr-475	2066	2	.	.	NOUN
ftr-475	2067	1	103	103	NUM
ftr-475	2067	2	-	-	SYM
ftr-475	2067	3	7	7	NUM
ftr-475	2067	4	;	;	PUNCT
ftr-475	2067	5	convention	convention	NOUN
ftr-475	2067	6	for	for	ADP
ftr-475	2067	7	the	the	DET
ftr-475	2067	8	avoidance	avoidance	NOUN
ftr-475	2067	9	of	of	ADP
ftr-475	2067	10	double	double	ADJ
ftr-475	2067	11	taxation	taxation	NOUN
ftr-475	2067	12	and	and	CCONJ
ftr-475	2067	13	the	the	DET
ftr-475	2067	14	prevention	prevention	NOUN
ftr-475	2067	15	of	of	ADP
ftr-475	2067	16	fiscal	fiscal	ADJ
ftr-475	2067	17	evasion	evasion	NOUN
ftr-475	2067	18	with	with	ADP
ftr-475	2067	19	respect	respect	NOUN
ftr-475	2067	20	to	to	ADP
ftr-475	2067	21	taxes	taxis	NOUN
ftr-475	2067	22	on	on	ADP
ftr-475	2067	23	income	income	NOUN
ftr-475	2067	24	,	,	PUNCT
ftr-475	2067	25	dec	dec	PROPN
ftr-475	2067	26	.	.	PROPN
ftr-475	2067	27	18	18	NUM
ftr-475	2067	28	,	,	PUNCT
ftr-475	2067	29	1992	1992	NUM
ftr-475	2067	30	,	,	PUNCT
ftr-475	2067	31	u.s.-neth	u.s.-neth	PROPN
ftr-475	2067	32	.	.	PROPN
ftr-475	2067	33	,	,	PUNCT
ftr-475	2067	34	art	art	NOUN
ftr-475	2067	35	.	.	PUNCT
ftr-475	2068	1	12	12	NUM
ftr-475	2068	2	para	para	NOUN
ftr-475	2068	3	.	.	PUNCT
ftr-475	2069	1	2	2	NUM
ftr-475	2069	2	,	,	PUNCT
ftr-475	2069	3	s.	s.	PROPN
ftr-475	2069	4	treaty	treaty	PROPN
ftr-475	2069	5	doec	doec	NOUN
ftr-475	2069	6	.	.	PUNCT
ftr-475	2070	1	no	no	INTJ
ftr-475	2070	2	.	.	NOUN
ftr-475	2071	1	103	103	NUM
ftr-475	2071	2	-	-	SYM
ftr-475	2071	3	6	6	NUM
ftr-475	2071	4	.	.	PUNCT
ftr-475	2072	1	some	some	DET
ftr-475	2072	2	older	old	ADJ
ftr-475	2072	3	treaties	treaty	NOUN
ftr-475	2072	4	contain	contain	VERB
ftr-475	2072	5	a	a	DET
ftr-475	2072	6	slightly	slightly	ADV
ftr-475	2072	7	different	different	ADJ
ftr-475	2072	8	wording	wording	NOUN
ftr-475	2072	9	:	:	PUNCT
ftr-475	2072	10	"	"	PUNCT
ftr-475	2072	11	all	all	DET
ftr-475	2072	12	other	other	ADJ
ftr-475	2072	13	income	income	NOUN
ftr-475	2072	14	assimilated	assimilate	VERB
ftr-475	2072	15	to	to	ADP
ftr-475	2072	16	income	income	VERB
ftr-475	2072	17	from	from	ADP
ftr-475	2072	18	money	money	NOUN
ftr-475	2072	19	lent	lend	VERB
ftr-475	2072	20	by	by	ADP
ftr-475	2072	21	the	the	DET
ftr-475	2072	22	taxation	taxation	NOUN
ftr-475	2072	23	laws	law	NOUN
ftr-475	2072	24	of	of	ADP
ftr-475	2072	25	the	the	DET
ftr-475	2072	26	contracting	contracting	NOUN
ftr-475	2072	27	state	state	NOUN
ftr-475	2072	28	.	.	PUNCT
ftr-475	2072	29	"	"	PUNCT
ftr-475	2073	1	see	see	VERB
ftr-475	2073	2	,	,	PUNCT
ftr-475	2073	3	e.g.	e.g.	ADV
ftr-475	2073	4	,	,	PUNCT
ftr-475	2073	5	convention	convention	NOUN
ftr-475	2073	6	between	between	ADP
ftr-475	2073	7	the	the	DET
ftr-475	2073	8	united	united	PROPN
ftr-475	2073	9	states	states	PROPN
ftr-475	2073	10	of	of	ADP
ftr-475	2073	11	america	america	PROPN
ftr-475	2073	12	and	and	CCONJ
ftr-475	2073	13	canada	canada	PROPN
ftr-475	2073	14	with	with	ADP
ftr-475	2073	15	respect	respect	NOUN
ftr-475	2073	16	to	to	ADP
ftr-475	2073	17	taxes	taxis	NOUN
ftr-475	2073	18	on	on	ADP
ftr-475	2073	19	income	income	NOUN
ftr-475	2073	20	and	and	CCONJ
ftr-475	2073	21	on	on	ADP
ftr-475	2073	22	capital	capital	NOUN
ftr-475	2073	23	,	,	PUNCT
ftr-475	2073	24	sept	sept	PROPN
ftr-475	2073	25	.	.	PROPN
ftr-475	2073	26	26	26	NUM
ftr-475	2073	27	,	,	PUNCT
ftr-475	2073	28	1980	1980	NUM
ftr-475	2073	29	,	,	PUNCT
ftr-475	2073	30	u.s.-can	u.s.-can	NOUN
ftr-475	2073	31	.	.	PROPN
ftr-475	2073	32	,	,	PUNCT
ftr-475	2073	33	art	art	NOUN
ftr-475	2073	34	.	.	PUNCT
ftr-475	2074	1	11	11	NUM
ftr-475	2074	2	,	,	PUNCT
ftr-475	2074	3	para	para	NOUN
ftr-475	2074	4	.	.	PUNCT
ftr-475	2075	1	4	4	NUM
ftr-475	2075	2	,	,	PUNCT
ftr-475	2075	3	t.i.a.s	t.i.a.s	PROPN
ftr-475	2075	4	.	.	NOUN
ftr-475	2075	5	11087	11087	NUM
ftr-475	2075	6	;	;	PUNCT
ftr-475	2076	1	convention	convention	NOUN
ftr-475	2076	2	between	between	ADP
ftr-475	2076	3	the	the	DET
ftr-475	2076	4	united	united	PROPN
ftr-475	2076	5	states	states	PROPN
ftr-475	2076	6	of	of	ADP
ftr-475	2076	7	america	america	PROPN
ftr-475	2076	8	and	and	CCONJ
ftr-475	2076	9	japan	japan	PROPN
ftr-475	2076	10	for	for	ADP
ftr-475	2076	11	the	the	DET
ftr-475	2076	12	avoidance	avoidance	NOUN
ftr-475	2076	13	of	of	ADP
ftr-475	2076	14	double	double	ADJ
ftr-475	2076	15	taxation	taxation	NOUN
ftr-475	2076	16	and	and	CCONJ
ftr-475	2076	17	the	the	DET
ftr-475	2076	18	prevention	prevention	NOUN
ftr-475	2076	19	of	of	ADP
ftr-475	2076	20	fiscal	fiscal	ADJ
ftr-475	2076	21	evasion	evasion	NOUN
ftr-475	2076	22	with	with	ADP
ftr-475	2076	23	respect	respect	NOUN
ftr-475	2076	24	to	to	ADP
ftr-475	2076	25	taxes	taxis	NOUN
ftr-475	2076	26	on	on	ADP
ftr-475	2076	27	income	income	NOUN
ftr-475	2076	28	,	,	PUNCT
ftr-475	2076	29	mar	mar	PROPN
ftr-475	2076	30	.	.	PROPN
ftr-475	2076	31	8	8	NUM
ftr-475	2076	32	.	.	NUM
ftr-475	2076	33	1971	1971	NUM
ftr-475	2076	34	,	,	PUNCT
ftr-475	2076	35	u.s.-jap	u.s.-jap	PROPN
ftr-475	2076	36	.	.	PROPN
ftr-475	2076	37	,	,	PUNCT
ftr-475	2076	38	art	art	NOUN
ftr-475	2076	39	.	.	PUNCT
ftr-475	2076	40	13	13	NUM
ftr-475	2076	41	,	,	PUNCT
ftr-475	2076	42	para	para	NOUN
ftr-475	2076	43	.	.	PUNCT
ftr-475	2076	44	7	7	NUM
ftr-475	2076	45	,	,	PUNCT
ftr-475	2076	46	23	23	NUM
ftr-475	2076	47	u.s.t	u.s.t	NOUN
ftr-475	2076	48	.	.	PROPN
ftr-475	2076	49	967	967	NUM
ftr-475	2076	50	.	.	PUNCT
ftr-475	2077	1	it	it	PRON
ftr-475	2077	2	does	do	AUX
ftr-475	2077	3	not	not	PART
ftr-475	2077	4	appear	appear	VERB
ftr-475	2077	5	that	that	SCONJ
ftr-475	2077	6	the	the	DET
ftr-475	2077	7	"	"	PUNCT
ftr-475	2077	8	assimilated	assimilate	VERB
ftr-475	2077	9	'	'	PUNCT
ftr-475	2077	10	vs.	vs.	CCONJ
ftr-475	2077	11	"	"	PUNCT
ftr-475	2077	12	treated	treat	VERB
ftr-475	2077	13	"	"	PUNCT
ftr-475	2077	14	distinction	distinction	NOUN
ftr-475	2077	15	leads	lead	VERB
ftr-475	2077	16	to	to	ADP
ftr-475	2077	17	any	any	DET
ftr-475	2077	18	material	material	ADJ
ftr-475	2077	19	difference	difference	NOUN
ftr-475	2077	20	in	in	ADP
ftr-475	2077	21	interpretation	interpretation	NOUN
ftr-475	2077	22	.	.	PUNCT
ftr-475	2078	1	283	283	NUM
ftr-475	2078	2	.	.	PUNCT
ftr-475	2079	1	the	the	DET
ftr-475	2079	2	interest	interest	NOUN
ftr-475	2079	3	treatment	treatment	NOUN
ftr-475	2079	4	,	,	PUNCT
ftr-475	2079	5	in	in	ADP
ftr-475	2079	6	fact	fact	NOUN
ftr-475	2079	7	,	,	PUNCT
ftr-475	2079	8	is	be	AUX
ftr-475	2079	9	confirmed	confirm	VERB
ftr-475	2079	10	in	in	ADP
ftr-475	2079	11	certain	certain	ADJ
ftr-475	2079	12	recent	recent	ADJ
ftr-475	2079	13	treaties	treaty	NOUN
ftr-475	2079	14	,	,	PUNCT
ftr-475	2079	15	which	which	PRON
ftr-475	2079	16	contain	contain	VERB
ftr-475	2079	17	provisions	provision	NOUN
ftr-475	2079	18	in	in	ADP
ftr-475	2079	19	the	the	DET
ftr-475	2079	20	article	article	NOUN
ftr-475	2079	21	on	on	ADP
ftr-475	2079	22	interest	interest	NOUN
ftr-475	2079	23	that	that	PRON
ftr-475	2079	24	expressly	expressly	ADV
ftr-475	2079	25	withdraw	withdraw	VERB
ftr-475	2079	26	treaty	treaty	NOUN
ftr-475	2079	27	benefits	benefit	NOUN
ftr-475	2079	28	for	for	ADP
ftr-475	2079	29	excess	excess	ADJ
ftr-475	2079	30	inclusions	inclusion	NOUN
ftr-475	2079	31	on	on	ADP
ftr-475	2079	32	remic	remic	ADJ
ftr-475	2079	33	residual	residual	ADJ
ftr-475	2079	34	interests	interest	NOUN
ftr-475	2079	35	.	.	PUNCT
ftr-475	2080	1	see	see	VERB
ftr-475	2080	2	,	,	PUNCT
ftr-475	2080	3	e.g.	e.g.	ADV
ftr-475	2080	4	,	,	PUNCT
ftr-475	2080	5	u.s.-mex	u.s.-mex	PROPN
ftr-475	2080	6	.	.	PROPN
ftr-475	2080	7	treaty	treaty	PROPN
ftr-475	2080	8	,	,	PUNCT
ftr-475	2080	9	supra	supra	PROPN
ftr-475	2080	10	note	note	PROPN
ftr-475	2080	11	282	282	NUM
ftr-475	2080	12	,	,	PUNCT
ftr-475	2080	13	protocol	protocol	NOUN
ftr-475	2080	14	10(a	10(a	NUM
ftr-475	2080	15	)	)	PUNCT
ftr-475	2080	16	,	,	PUNCT
ftr-475	2080	17	s.	s.	PROPN
ftr-475	2080	18	treaty	treaty	PROPN
ftr-475	2080	19	,	,	PUNCT
ftr-475	2080	20	doec	doec	NOUN
ftr-475	2080	21	.	.	PUNCT
ftr-475	2081	1	no	no	INTJ
ftr-475	2081	2	.	.	NOUN
ftr-475	2082	1	103	103	NUM
ftr-475	2082	2	-	-	SYM
ftr-475	2082	3	7	7	NUM
ftr-475	2082	4	;	;	PUNCT
ftr-475	2082	5	u.s.-neth	u.s.-neth	PROPN
ftr-475	2082	6	treaty	treaty	PROPN
ftr-475	2082	7	,	,	PUNCT
ftr-475	2082	8	supra	supra	PROPN
ftr-475	2082	9	note	note	VERB
ftr-475	2082	10	282	282	NUM
ftr-475	2082	11	art	art	NOUN
ftr-475	2082	12	.	.	PUNCT
ftr-475	2083	1	11	11	NUM
ftr-475	2083	2	,	,	PUNCT
ftr-475	2083	3	para	para	NOUN
ftr-475	2083	4	.	.	PUNCT
ftr-475	2084	1	7	7	X
ftr-475	2084	2	.	.	X
ftr-475	2084	3	s.	s.	PROPN
ftr-475	2084	4	treaty	treaty	PROPN
ftr-475	2084	5	doec	doec	NOUN
ftr-475	2084	6	.	.	PUNCT
ftr-475	2085	1	no	no	INTJ
ftr-475	2085	2	.	.	NOUN
ftr-475	2086	1	103	103	NUM
ftr-475	2086	2	-	-	SYM
ftr-475	2086	3	6	6	NUM
ftr-475	2086	4	.	.	PUNCT
ftr-475	2087	1	the	the	DET
ftr-475	2087	2	existence	existence	NOUN
ftr-475	2087	3	of	of	ADP
ftr-475	2087	4	such	such	ADJ
ftr-475	2087	5	provisions	provision	NOUN
ftr-475	2087	6	serves	serve	VERB
ftr-475	2087	7	to	to	PART
ftr-475	2087	8	confirm	confirm	VERB
ftr-475	2087	9	that	that	SCONJ
ftr-475	2087	10	payments	payment	NOUN
ftr-475	2087	11	on	on	ADP
ftr-475	2087	12	residual	residual	ADJ
ftr-475	2087	13	interests	interest	NOUN
ftr-475	2087	14	otherwise	otherwise	ADV
ftr-475	2087	15	constitute	constitute	VERB
ftr-475	2087	16	interest	interest	NOUN
ftr-475	2087	17	under	under	ADP
ftr-475	2087	18	the	the	DET
ftr-475	2087	19	broader	broad	ADJ
ftr-475	2087	20	definition	definition	NOUN
ftr-475	2087	21	of	of	ADP
ftr-475	2087	22	interest	interest	NOUN
ftr-475	2087	23	in	in	ADP
ftr-475	2087	24	most	most	ADJ
ftr-475	2087	25	recent	recent	ADJ
ftr-475	2087	26	treaties	treaty	NOUN
ftr-475	2087	27	.	.	PUNCT
ftr-475	2088	1	284	284	NUM
ftr-475	2088	2	.	.	PUNCT
ftr-475	2089	1	see	see	VERB
ftr-475	2089	2	,	,	PUNCT
ftr-475	2089	3	e.g.	e.g.	ADV
ftr-475	2089	4	,	,	PUNCT
ftr-475	2089	5	u.s.-hung	u.s.-hung	PROPN
ftr-475	2089	6	.	.	PUNCT
ftr-475	2090	1	treaty	treaty	NOUN
ftr-475	2090	2	,	,	PUNCT
ftr-475	2090	3	supra	supra	PROPN
ftr-475	2090	4	note	note	PROPN
ftr-475	2090	5	280	280	NUM
ftr-475	2090	6	,	,	PUNCT
ftr-475	2090	7	art	art	NOUN
ftr-475	2090	8	.	.	PUNCT
ftr-475	2091	1	19	19	NUM
ftr-475	2091	2	,	,	PUNCT
ftr-475	2091	3	30	30	NUM
ftr-475	2091	4	u.s.t	u.s.t	NOUN
ftr-475	2091	5	.	.	PUNCT
ftr-475	2091	6	6357	6357	NUM
ftr-475	2091	7	.	.	PUNCT
ftr-475	2092	1	285	285	NUM
ftr-475	2092	2	.	.	PUNCT
ftr-475	2093	1	for	for	ADP
ftr-475	2093	2	example	example	NOUN
ftr-475	2093	3	,	,	PUNCT
ftr-475	2093	4	the	the	DET
ftr-475	2093	5	definition	definition	NOUN
ftr-475	2093	6	of	of	ADP
ftr-475	2093	7	dividends	dividend	NOUN
ftr-475	2093	8	in	in	ADP
ftr-475	2093	9	art	art	NOUN
ftr-475	2093	10	.	.	PUNCT
ftr-475	2094	1	10	10	NUM
ftr-475	2094	2	,	,	PUNCT
ftr-475	2094	3	para	para	NOUN
ftr-475	2094	4	.	.	PUNCT
ftr-475	2095	1	3	3	NUM
ftr-475	2095	2	,	,	PUNCT
ftr-475	2095	3	of	of	ADP
ftr-475	2095	4	the	the	DET
ftr-475	2095	5	treaty	treaty	NOUN
ftr-475	2095	6	with	with	ADP
ftr-475	2095	7	india	india	PROPN
ftr-475	2095	8	could	could	AUX
ftr-475	2095	9	be	be	AUX
ftr-475	2095	10	interpreted	interpret	VERB
ftr-475	2095	11	broadly	broadly	ADV
ftr-475	2095	12	to	to	PART
ftr-475	2095	13	encompass	encompass	VERB
ftr-475	2095	14	payments	payment	NOUN
ftr-475	2095	15	on	on	ADP
ftr-475	2095	16	a	a	DET
ftr-475	2095	17	remic	remic	ADJ
ftr-475	2095	18	residual	residual	ADJ
ftr-475	2095	19	interest	interest	NOUN
ftr-475	2095	20	.	.	PUNCT
ftr-475	2096	1	u.s.india	u.s.india	PROPN
ftr-475	2096	2	treaty	treaty	PROPN
ftr-475	2096	3	,	,	PUNCT
ftr-475	2096	4	supra	supra	PROPN
ftr-475	2096	5	note	note	PROPN
ftr-475	2096	6	280	280	NUM
ftr-475	2096	7	,	,	PUNCT
ftr-475	2096	8	s.	s.	PROPN
ftr-475	2096	9	treaty	treaty	PROPN
ftr-475	2096	10	doec	doec	NOUN
ftr-475	2096	11	.	.	PUNCT
ftr-475	2097	1	no	no	INTJ
ftr-475	2097	2	.	.	PUNCT
ftr-475	2098	1	101	101	NUM
ftr-475	2098	2	-	-	SYM
ftr-475	2098	3	50	50	NUM
ftr-475	2098	4	.	.	NUM
ftr-475	2098	5	19941	19941	NUM
ftr-475	2098	6	florida	florida	PROPN
ftr-475	2098	7	tax	tax	NOUN
ftr-475	2098	8	review	review	NOUN
ftr-475	2098	9	if	if	SCONJ
ftr-475	2098	10	a	a	DET
ftr-475	2098	11	non	non	ADJ
ftr-475	2098	12	-	-	ADJ
ftr-475	2098	13	u.s	u.s	PROPN
ftr-475	2098	14	.	.	PROPN
ftr-475	2098	15	person	person	NOUN
ftr-475	2098	16	that	that	PRON
ftr-475	2098	17	is	be	AUX
ftr-475	2098	18	a	a	DET
ftr-475	2098	19	resident	resident	NOUN
ftr-475	2098	20	of	of	ADP
ftr-475	2098	21	a	a	DET
ftr-475	2098	22	treaty	treaty	NOUN
ftr-475	2098	23	country	country	NOUN
ftr-475	2098	24	receives	receive	VERB
ftr-475	2098	25	residual	residual	ADJ
ftr-475	2098	26	interest	interest	NOUN
ftr-475	2098	27	payments	payment	NOUN
ftr-475	2098	28	and	and	CCONJ
ftr-475	2098	29	such	such	ADJ
ftr-475	2098	30	payments	payment	NOUN
ftr-475	2098	31	are	be	AUX
ftr-475	2098	32	safely	safely	ADV
ftr-475	2098	33	viewed	view	VERB
ftr-475	2098	34	as	as	ADP
ftr-475	2098	35	interest	interest	NOUN
ftr-475	2098	36	under	under	ADP
ftr-475	2098	37	the	the	DET
ftr-475	2098	38	applicable	applicable	ADJ
ftr-475	2098	39	treaty	treaty	NOUN
ftr-475	2098	40	,	,	PUNCT
ftr-475	2098	41	a	a	DET
ftr-475	2098	42	further	further	ADJ
ftr-475	2098	43	issue	issue	NOUN
ftr-475	2098	44	that	that	PRON
ftr-475	2098	45	arises	arise	VERB
ftr-475	2098	46	is	be	AUX
ftr-475	2098	47	whether	whether	SCONJ
ftr-475	2098	48	the	the	DET
ftr-475	2098	49	treaty	treaty	NOUN
ftr-475	2098	50	benefits	benefit	NOUN
ftr-475	2098	51	that	that	PRON
ftr-475	2098	52	are	be	AUX
ftr-475	2098	53	otherwise	otherwise	ADV
ftr-475	2098	54	available	available	ADJ
ftr-475	2098	55	to	to	ADP
ftr-475	2098	56	interest	interest	NOUN
ftr-475	2098	57	will	will	AUX
ftr-475	2098	58	apply	apply	VERB
ftr-475	2098	59	.	.	PUNCT
ftr-475	2099	1	the	the	DET
ftr-475	2099	2	principal	principal	ADJ
ftr-475	2099	3	concern	concern	NOUN
ftr-475	2099	4	in	in	ADP
ftr-475	2099	5	this	this	DET
ftr-475	2099	6	regard	regard	NOUN
ftr-475	2099	7	is	be	AUX
ftr-475	2099	8	the	the	DET
ftr-475	2099	9	treatment	treatment	NOUN
ftr-475	2099	10	of	of	ADP
ftr-475	2099	11	excess	excess	ADJ
ftr-475	2099	12	inclusion	inclusion	NOUN
ftr-475	2099	13	amounts	amount	NOUN
ftr-475	2099	14	.	.	PUNCT
ftr-475	2100	1	section	section	NOUN
ftr-475	2100	2	860g(b)(2	860g(b)(2	NOUN
ftr-475	2100	3	)	)	PUNCT
ftr-475	2100	4	proclaims	proclaim	VERB
ftr-475	2100	5	that	that	SCONJ
ftr-475	2100	6	"	"	PUNCT
ftr-475	2100	7	no	no	DET
ftr-475	2100	8	exemption	exemption	NOUN
ftr-475	2100	9	from	from	ADP
ftr-475	2100	10	the	the	DET
ftr-475	2100	11	taxes	taxis	NOUN
ftr-475	2100	12	imposed	impose	VERB
ftr-475	2100	13	by	by	ADP
ftr-475	2100	14	[	[	X
ftr-475	2100	15	sections	section	NOUN
ftr-475	2100	16	871(a	871(a	NUM
ftr-475	2100	17	)	)	PUNCT
ftr-475	2100	18	,	,	PUNCT
ftr-475	2100	19	881	881	NUM
ftr-475	2100	20	,	,	PUNCT
ftr-475	2100	21	1441	1441	NUM
ftr-475	2100	22	,	,	PUNCT
ftr-475	2100	23	and	and	CCONJ
ftr-475	2100	24	1442	1442	NUM
ftr-475	2100	25	]	]	PUNCT
ftr-475	2100	26	(	(	PUNCT
ftr-475	2100	27	and	and	CCONJ
ftr-475	2100	28	no	no	DET
ftr-475	2100	29	reduction	reduction	NOUN
ftr-475	2100	30	in	in	ADP
ftr-475	2100	31	the	the	DET
ftr-475	2100	32	rates	rate	NOUN
ftr-475	2100	33	of	of	ADP
ftr-475	2100	34	such	such	ADJ
ftr-475	2100	35	taxes	taxis	NOUN
ftr-475	2100	36	)	)	PUNCT
ftr-475	2100	37	shall	shall	AUX
ftr-475	2100	38	apply	apply	VERB
ftr-475	2100	39	to	to	ADP
ftr-475	2100	40	any	any	DET
ftr-475	2100	41	excess	excess	ADJ
ftr-475	2100	42	inclusion	inclusion	NOUN
ftr-475	2100	43	.	.	PUNCT
ftr-475	2100	44	"	"	PUNCT
ftr-475	2101	1	although	although	SCONJ
ftr-475	2101	2	the	the	DET
ftr-475	2101	3	statute	statute	NOUN
ftr-475	2101	4	makes	make	VERB
ftr-475	2101	5	no	no	DET
ftr-475	2101	6	specific	specific	ADJ
ftr-475	2101	7	reference	reference	NOUN
ftr-475	2101	8	to	to	ADP
ftr-475	2101	9	tax	tax	NOUN
ftr-475	2101	10	treaties	treaty	NOUN
ftr-475	2101	11	,	,	PUNCT
ftr-475	2101	12	the	the	DET
ftr-475	2101	13	legislative	legislative	ADJ
ftr-475	2101	14	history	history	NOUN
ftr-475	2101	15	clarifies	clarify	VERB
ftr-475	2101	16	that	that	SCONJ
ftr-475	2101	17	section	section	NOUN
ftr-475	2101	18	860g(b)(2	860g(b)(2	NOUN
ftr-475	2101	19	)	)	PUNCT
ftr-475	2101	20	is	be	AUX
ftr-475	2101	21	intended	intend	VERB
ftr-475	2101	22	to	to	PART
ftr-475	2101	23	trump	trump	VERB
ftr-475	2101	24	"	"	PUNCT
ftr-475	2101	25	any	any	DET
ftr-475	2101	26	reduction	reduction	NOUN
ftr-475	2101	27	in	in	ADP
ftr-475	2101	28	rate	rate	NOUN
ftr-475	2101	29	of	of	ADP
ftr-475	2101	30	withholding	withholding	NOUN
ftr-475	2101	31	(	(	PUNCT
ftr-475	2101	32	by	by	ADP
ftr-475	2101	33	treaty	treaty	NOUN
ftr-475	2101	34	or	or	CCONJ
ftr-475	2101	35	otherwise	otherwise	ADV
ftr-475	2101	36	)	)	PUNCT
ftr-475	2101	37	in	in	ADP
ftr-475	2101	38	the	the	DET
ftr-475	2101	39	case	case	NOUN
ftr-475	2101	40	of	of	ADP
ftr-475	2101	41	a	a	DET
ftr-475	2101	42	nonresident	nonresident	ADJ
ftr-475	2101	43	alien	alien	ADJ
ftr-475	2101	44	holder	holder	NOUN
ftr-475	2101	45	.	.	PUNCT
ftr-475	2101	46	"	"	PUNCT
ftr-475	2102	1	286	286	NUM
ftr-475	2102	2	assuming	assume	VERB
ftr-475	2102	3	for	for	ADP
ftr-475	2102	4	the	the	DET
ftr-475	2102	5	moment	moment	NOUN
ftr-475	2102	6	that	that	SCONJ
ftr-475	2102	7	one	one	PRON
ftr-475	2102	8	can	can	AUX
ftr-475	2102	9	identify	identify	VERB
ftr-475	2102	10	the	the	DET
ftr-475	2102	11	portion	portion	NOUN
ftr-475	2102	12	of	of	ADP
ftr-475	2102	13	residual	residual	ADJ
ftr-475	2102	14	interest	interest	NOUN
ftr-475	2102	15	payments	payment	NOUN
ftr-475	2102	16	that	that	PRON
ftr-475	2102	17	represent	represent	VERB
ftr-475	2102	18	excess	excess	ADJ
ftr-475	2102	19	inclusion	inclusion	NOUN
ftr-475	2102	20	amounts	amount	NOUN
ftr-475	2102	21	,	,	PUNCT
ftr-475	2102	22	"	"	PUNCT
ftr-475	2102	23	7	7	NUM
ftr-475	2102	24	the	the	DET
ftr-475	2102	25	intent	intent	NOUN
ftr-475	2102	26	of	of	ADP
ftr-475	2102	27	section	section	NOUN
ftr-475	2102	28	860g(b	860g(b	NUM
ftr-475	2102	29	)	)	PUNCT
ftr-475	2102	30	is	be	AUX
ftr-475	2102	31	clearly	clearly	ADV
ftr-475	2102	32	to	to	PART
ftr-475	2102	33	override	override	VERB
ftr-475	2102	34	contrary	contrary	ADJ
ftr-475	2102	35	treaty	treaty	NOUN
ftr-475	2102	36	provisions	provision	NOUN
ftr-475	2102	37	that	that	PRON
ftr-475	2102	38	would	would	AUX
ftr-475	2102	39	otherwise	otherwise	ADV
ftr-475	2102	40	provide	provide	VERB
ftr-475	2102	41	an	an	DET
ftr-475	2102	42	exemption	exemption	NOUN
ftr-475	2102	43	or	or	CCONJ
ftr-475	2102	44	reduced	reduce	VERB
ftr-475	2102	45	withholding	withholding	NOUN
ftr-475	2102	46	rate	rate	NOUN
ftr-475	2102	47	for	for	ADP
ftr-475	2102	48	such	such	ADJ
ftr-475	2102	49	income	income	NOUN
ftr-475	2102	50	.	.	PUNCT
ftr-475	2103	1	and	and	CCONJ
ftr-475	2103	2	at	at	ADP
ftr-475	2103	3	least	least	ADJ
ftr-475	2103	4	with	with	ADP
ftr-475	2103	5	respect	respect	NOUN
ftr-475	2103	6	to	to	ADP
ftr-475	2103	7	treaties	treaty	NOUN
ftr-475	2103	8	in	in	ADP
ftr-475	2103	9	force	force	NOUN
ftr-475	2103	10	at	at	ADP
ftr-475	2103	11	the	the	DET
ftr-475	2103	12	time	time	NOUN
ftr-475	2103	13	of	of	ADP
ftr-475	2103	14	the	the	DET
ftr-475	2103	15	1986	1986	NUM
ftr-475	2103	16	act	act	NOUN
ftr-475	2103	17	,	,	PUNCT
ftr-475	2103	18	section	section	NOUN
ftr-475	2103	19	860g(b	860g(b	NUM
ftr-475	2103	20	)	)	PUNCT
ftr-475	2103	21	is	be	AUX
ftr-475	2103	22	doubtlessly	doubtlessly	ADV
ftr-475	2103	23	effective	effective	ADJ
ftr-475	2103	24	in	in	ADP
ftr-475	2103	25	overriding	override	VERB
ftr-475	2103	26	contrary	contrary	ADJ
ftr-475	2103	27	treaty	treaty	NOUN
ftr-475	2103	28	provisions	provision	NOUN
ftr-475	2103	29	.	.	PUNCT
ftr-475	2104	1	8	8	NUM
ftr-475	2104	2	however	however	ADV
ftr-475	2104	3	,	,	PUNCT
ftr-475	2104	4	for	for	ADP
ftr-475	2104	5	treaties	treaty	NOUN
ftr-475	2104	6	that	that	PRON
ftr-475	2104	7	entered	enter	VERB
ftr-475	2104	8	into	into	ADP
ftr-475	2104	9	force	force	NOUN
ftr-475	2104	10	after	after	ADP
ftr-475	2104	11	the	the	DET
ftr-475	2104	12	1986	1986	NUM
ftr-475	2104	13	act	act	NOUN
ftr-475	2104	14	,	,	PUNCT
ftr-475	2104	15	the	the	DET
ftr-475	2104	16	answer	answer	NOUN
ftr-475	2104	17	must	must	AUX
ftr-475	2104	18	be	be	AUX
ftr-475	2104	19	that	that	DET
ftr-475	2104	20	section	section	NOUN
ftr-475	2104	21	860g(b	860g(b	NUM
ftr-475	2104	22	)	)	PUNCT
ftr-475	2104	23	is	be	AUX
ftr-475	2104	24	not	not	PART
ftr-475	2104	25	effective	effective	ADJ
ftr-475	2104	26	,	,	PUNCT
ftr-475	2104	27	absent	absent	ADJ
ftr-475	2104	28	express	express	ADJ
ftr-475	2104	29	treaty	treaty	NOUN
ftr-475	2104	30	language	language	NOUN
ftr-475	2104	31	indicating	indicate	VERB
ftr-475	2104	32	that	that	SCONJ
ftr-475	2104	33	no	no	DET
ftr-475	2104	34	override	override	NOUN
ftr-475	2104	35	of	of	ADP
ftr-475	2104	36	section	section	NOUN
ftr-475	2104	37	860g(b	860g(b	NUM
ftr-475	2104	38	)	)	PUNCT
ftr-475	2104	39	is	be	AUX
ftr-475	2104	40	intended	intend	VERB
ftr-475	2104	41	.	.	PUNCT
ftr-475	2105	1	under	under	ADP
ftr-475	2105	2	the	the	DET
ftr-475	2105	3	"	"	PUNCT
ftr-475	2105	4	later	later	ADV
ftr-475	2105	5	in	in	ADP
ftr-475	2105	6	time	time	NOUN
ftr-475	2105	7	"	"	PUNCT
ftr-475	2105	8	rule	rule	NOUN
ftr-475	2105	9	,	,	PUNCT
ftr-475	2105	10	subsequent	subsequent	ADJ
ftr-475	2105	11	treaty	treaty	NOUN
ftr-475	2105	12	provisions	provision	NOUN
ftr-475	2105	13	,	,	PUNCT
ftr-475	2105	14	to	to	ADP
ftr-475	2105	15	the	the	DET
ftr-475	2105	16	extent	extent	NOUN
ftr-475	2105	17	in	in	ADP
ftr-475	2105	18	conflict	conflict	NOUN
ftr-475	2105	19	with	with	ADP
ftr-475	2105	20	section	section	NOUN
ftr-475	2105	21	860g(b)(2	860g(b)(2	NUM
ftr-475	2105	22	)	)	PUNCT
ftr-475	2105	23	,	,	PUNCT
ftr-475	2105	24	are	be	AUX
ftr-475	2105	25	controlling.289	controlling.289	VERB
ftr-475	2105	26	although	although	SCONJ
ftr-475	2105	27	this	this	PRON
ftr-475	2105	28	may	may	AUX
ftr-475	2105	29	not	not	PART
ftr-475	2105	30	be	be	AUX
ftr-475	2105	31	the	the	DET
ftr-475	2105	32	286	286	NUM
ftr-475	2105	33	.	.	PUNCT
ftr-475	2106	1	h.r	h.r	PROPN
ftr-475	2106	2	.	.	PROPN
ftr-475	2106	3	conf	conf	PROPN
ftr-475	2106	4	.	.	PUNCT
ftr-475	2107	1	rep	rep	PROPN
ftr-475	2107	2	.	.	PROPN
ftr-475	2107	3	no	no	PROPN
ftr-475	2107	4	.	.	NOUN
ftr-475	2107	5	841	841	NUM
ftr-475	2107	6	,	,	PUNCT
ftr-475	2107	7	supra	supra	ADJ
ftr-475	2107	8	note	note	NOUN
ftr-475	2107	9	31	31	NUM
ftr-475	2107	10	,	,	PUNCT
ftr-475	2107	11	at	at	ADP
ftr-475	2107	12	11	11	NUM
ftr-475	2107	13	-	-	SYM
ftr-475	2107	14	234	234	NUM
ftr-475	2107	15	,	,	PUNCT
ftr-475	2107	16	reprinted	reprint	VERB
ftr-475	2107	17	in	in	ADP
ftr-475	2107	18	1986	1986	NUM
ftr-475	2107	19	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-475	2107	20	.	.	PUNCT
ftr-475	2108	1	at	at	ADP
ftr-475	2108	2	4322	4322	NUM
ftr-475	2108	3	.	.	PUNCT
ftr-475	2109	1	287	287	NUM
ftr-475	2109	2	.	.	PUNCT
ftr-475	2110	1	see	see	VERB
ftr-475	2110	2	supra	supra	ADJ
ftr-475	2110	3	text	text	NOUN
ftr-475	2110	4	accompanying	accompanying	ADJ
ftr-475	2110	5	notes	note	NOUN
ftr-475	2110	6	273	273	NUM
ftr-475	2110	7	-	-	SYM
ftr-475	2110	8	75	75	NUM
ftr-475	2110	9	(	(	PUNCT
ftr-475	2110	10	discussing	discuss	VERB
ftr-475	2110	11	when	when	SCONJ
ftr-475	2110	12	a	a	DET
ftr-475	2110	13	payment	payment	NOUN
ftr-475	2110	14	is	be	AUX
ftr-475	2110	15	attributable	attributable	ADJ
ftr-475	2110	16	to	to	ADP
ftr-475	2110	17	excess	excess	ADJ
ftr-475	2110	18	inclusion	inclusion	NOUN
ftr-475	2110	19	accruals	accrual	NOUN
ftr-475	2110	20	)	)	PUNCT
ftr-475	2110	21	.	.	PUNCT
ftr-475	2111	1	288	288	NUM
ftr-475	2111	2	.	.	PUNCT
ftr-475	2112	1	that	that	PRON
ftr-475	2112	2	subsequently	subsequently	ADV
ftr-475	2112	3	enacted	enact	VERB
ftr-475	2112	4	legislation	legislation	NOUN
ftr-475	2112	5	can	can	AUX
ftr-475	2112	6	override	override	VERB
ftr-475	2112	7	prior	prior	ADJ
ftr-475	2112	8	contradictory	contradictory	ADJ
ftr-475	2112	9	treaty	treaty	NOUN
ftr-475	2112	10	provisions	provision	NOUN
ftr-475	2112	11	is	be	AUX
ftr-475	2112	12	well	well	ADV
ftr-475	2112	13	established	establish	VERB
ftr-475	2112	14	.	.	PUNCT
ftr-475	2113	1	reid	reid	PROPN
ftr-475	2113	2	v.	v.	PROPN
ftr-475	2113	3	covert	covert	PROPN
ftr-475	2113	4	,	,	PUNCT
ftr-475	2113	5	354	354	NUM
ftr-475	2113	6	u.s	u.s	PROPN
ftr-475	2113	7	.	.	PROPN
ftr-475	2113	8	1	1	NUM
ftr-475	2113	9	,	,	PUNCT
ftr-475	2113	10	18	18	NUM
ftr-475	2113	11	(	(	PUNCT
ftr-475	2113	12	1956	1956	NUM
ftr-475	2113	13	)	)	PUNCT
ftr-475	2113	14	.	.	PUNCT
ftr-475	2114	1	additionally	additionally	ADV
ftr-475	2114	2	,	,	PUNCT
ftr-475	2114	3	§	§	PROPN
ftr-475	2114	4	7852(d)(1	7852(d)(1	NOUN
ftr-475	2114	5	)	)	PUNCT
ftr-475	2114	6	states	state	VERB
ftr-475	2114	7	that	that	SCONJ
ftr-475	2114	8	neither	neither	CCONJ
ftr-475	2114	9	a	a	DET
ftr-475	2114	10	treaty	treaty	NOUN
ftr-475	2114	11	or	or	CCONJ
ftr-475	2114	12	law	law	NOUN
ftr-475	2114	13	is	be	AUX
ftr-475	2114	14	to	to	PART
ftr-475	2114	15	be	be	AUX
ftr-475	2114	16	preferred	prefer	VERB
ftr-475	2114	17	.	.	PUNCT
ftr-475	2115	1	in	in	ADP
ftr-475	2115	2	order	order	NOUN
ftr-475	2115	3	for	for	ADP
ftr-475	2115	4	subsequent	subsequent	ADJ
ftr-475	2115	5	legislation	legislation	NOUN
ftr-475	2115	6	to	to	PART
ftr-475	2115	7	effect	effect	VERB
ftr-475	2115	8	an	an	DET
ftr-475	2115	9	override	override	NOUN
ftr-475	2115	10	,	,	PUNCT
ftr-475	2115	11	it	it	PRON
ftr-475	2115	12	has	have	AUX
ftr-475	2115	13	been	be	AUX
ftr-475	2115	14	held	hold	VERB
ftr-475	2115	15	that	that	SCONJ
ftr-475	2115	16	congress	congress	PROPN
ftr-475	2115	17	must	must	AUX
ftr-475	2115	18	clearly	clearly	ADV
ftr-475	2115	19	express	express	VERB
ftr-475	2115	20	such	such	ADJ
ftr-475	2115	21	intent	intent	NOUN
ftr-475	2115	22	.	.	PUNCT
ftr-475	2116	1	cook	cook	VERB
ftr-475	2116	2	v.	v.	PROPN
ftr-475	2116	3	united	united	PROPN
ftr-475	2116	4	states	states	PROPN
ftr-475	2116	5	,	,	PUNCT
ftr-475	2116	6	288	288	NUM
ftr-475	2116	7	u.s	u.s	PROPN
ftr-475	2116	8	.	.	PROPN
ftr-475	2116	9	102	102	NUM
ftr-475	2116	10	,	,	PUNCT
ftr-475	2116	11	120	120	NUM
ftr-475	2116	12	(	(	PUNCT
ftr-475	2116	13	1933	1933	NUM
ftr-475	2116	14	)	)	PUNCT
ftr-475	2116	15	.	.	PUNCT
ftr-475	2117	1	but	but	CCONJ
ftr-475	2117	2	see	see	VERB
ftr-475	2117	3	s.	s.	PROPN
ftr-475	2117	4	rep	rep	PROPN
ftr-475	2117	5	.	.	PROPN
ftr-475	2117	6	no	no	PROPN
ftr-475	2117	7	.	.	NOUN
ftr-475	2117	8	445	445	NUM
ftr-475	2117	9	,	,	PUNCT
ftr-475	2117	10	100th	100th	ADJ
ftr-475	2117	11	cong	cong	NOUN
ftr-475	2117	12	.	.	PROPN
ftr-475	2117	13	,	,	PUNCT
ftr-475	2117	14	2d	2d	NUM
ftr-475	2117	15	sess	sess	NOUN
ftr-475	2117	16	.	.	PUNCT
ftr-475	2118	1	(	(	PUNCT
ftr-475	2118	2	1988	1988	NUM
ftr-475	2118	3	)	)	PUNCT
ftr-475	2118	4	,	,	PUNCT
ftr-475	2118	5	reprinted	reprint	VERB
ftr-475	2118	6	in	in	ADP
ftr-475	2118	7	1988	1988	NUM
ftr-475	2118	8	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-475	2118	9	.	.	PUNCT
ftr-475	2119	1	at	at	ADP
ftr-475	2119	2	4885	4885	NUM
ftr-475	2119	3	-	-	SYM
ftr-475	2119	4	88	88	NUM
ftr-475	2119	5	(	(	PUNCT
ftr-475	2119	6	questioning	question	VERB
ftr-475	2119	7	the	the	DET
ftr-475	2119	8	need	need	NOUN
ftr-475	2119	9	for	for	SCONJ
ftr-475	2119	10	congress	congress	PROPN
ftr-475	2119	11	to	to	PART
ftr-475	2119	12	advert	advert	VERB
ftr-475	2119	13	to	to	ADP
ftr-475	2119	14	contrary	contrary	ADJ
ftr-475	2119	15	treaty	treaty	NOUN
ftr-475	2119	16	provisions	provision	NOUN
ftr-475	2119	17	)	)	PUNCT
ftr-475	2119	18	.	.	PUNCT
ftr-475	2120	1	the	the	DET
ftr-475	2120	2	validity	validity	NOUN
ftr-475	2120	3	of	of	ADP
ftr-475	2120	4	this	this	DET
ftr-475	2120	5	treaty	treaty	NOUN
ftr-475	2120	6	override	override	NOUN
ftr-475	2120	7	doctrine	doctrine	NOUN
ftr-475	2120	8	has	have	AUX
ftr-475	2120	9	been	be	AUX
ftr-475	2120	10	questioned	question	VERB
ftr-475	2120	11	.	.	PUNCT
ftr-475	2121	1	see	see	VERB
ftr-475	2121	2	,	,	PUNCT
ftr-475	2121	3	e.g.	e.g.	ADV
ftr-475	2121	4	,	,	PUNCT
ftr-475	2121	5	david	david	PROPN
ftr-475	2121	6	sachs	sachs	PROPN
ftr-475	2121	7	,	,	PUNCT
ftr-475	2121	8	is	be	AUX
ftr-475	2121	9	the	the	DET
ftr-475	2121	10	19th	19th	ADJ
ftr-475	2121	11	century	century	NOUN
ftr-475	2121	12	doctrine	doctrine	NOUN
ftr-475	2121	13	of	of	ADP
ftr-475	2121	14	treaty	treaty	NOUN
ftr-475	2121	15	override	override	VERB
ftr-475	2121	16	good	good	ADJ
ftr-475	2121	17	law	law	NOUN
ftr-475	2121	18	for	for	ADP
ftr-475	2121	19	modem	modem	NOUN
ftr-475	2121	20	day	day	NOUN
ftr-475	2121	21	tax	tax	NOUN
ftr-475	2121	22	treaties	treaty	NOUN
ftr-475	2121	23	?	?	PUNCT
ftr-475	2121	24	,	,	PUNCT
ftr-475	2121	25	47	47	NUM
ftr-475	2121	26	tax	tax	NOUN
ftr-475	2121	27	law	law	NOUN
ftr-475	2121	28	.	.	PUNCT
ftr-475	2122	1	867	867	NUM
ftr-475	2122	2	(	(	PUNCT
ftr-475	2122	3	1994	1994	NUM
ftr-475	2122	4	)	)	PUNCT
ftr-475	2122	5	(	(	PUNCT
ftr-475	2122	6	criticizing	criticize	VERB
ftr-475	2122	7	the	the	DET
ftr-475	2122	8	doctrine	doctrine	NOUN
ftr-475	2122	9	of	of	ADP
ftr-475	2122	10	treaty	treaty	NOUN
ftr-475	2122	11	override	override	NOUN
ftr-475	2122	12	)	)	PUNCT
ftr-475	2122	13	.	.	PUNCT
ftr-475	2123	1	the	the	DET
ftr-475	2123	2	legislative	legislative	ADJ
ftr-475	2123	3	history	history	NOUN
ftr-475	2123	4	of	of	ADP
ftr-475	2123	5	§	§	PROPN
ftr-475	2123	6	860g(b	860g(b	NUM
ftr-475	2123	7	)	)	PUNCT
ftr-475	2123	8	probably	probably	ADV
ftr-475	2123	9	represents	represent	VERB
ftr-475	2123	10	a	a	DET
ftr-475	2123	11	clear	clear	ADJ
ftr-475	2123	12	expression	expression	NOUN
ftr-475	2123	13	of	of	ADP
ftr-475	2123	14	congressional	congressional	ADJ
ftr-475	2123	15	intent	intent	NOUN
ftr-475	2123	16	to	to	PART
ftr-475	2123	17	override	override	VERB
ftr-475	2123	18	inconsistent	inconsistent	ADJ
ftr-475	2123	19	treaty	treaty	NOUN
ftr-475	2123	20	provisions	provision	NOUN
ftr-475	2123	21	,	,	PUNCT
ftr-475	2123	22	although	although	SCONJ
ftr-475	2123	23	in	in	ADP
ftr-475	2123	24	1988	1988	NUM
ftr-475	2123	25	when	when	SCONJ
ftr-475	2123	26	congress	congress	PROPN
ftr-475	2123	27	attempted	attempt	VERB
ftr-475	2123	28	to	to	PART
ftr-475	2123	29	list	list	VERB
ftr-475	2123	30	provisions	provision	NOUN
ftr-475	2123	31	of	of	ADP
ftr-475	2123	32	the	the	DET
ftr-475	2123	33	1986	1986	NUM
ftr-475	2123	34	act	act	NOUN
ftr-475	2123	35	that	that	PRON
ftr-475	2123	36	contradicted	contradict	VERB
ftr-475	2123	37	treaty	treaty	NOUN
ftr-475	2123	38	provisions	provision	NOUN
ftr-475	2123	39	it	it	PRON
ftr-475	2123	40	overlooked	overlook	VERB
ftr-475	2123	41	§	§	PROPN
ftr-475	2123	42	860g(b	860g(b	NUM
ftr-475	2123	43	)	)	PUNCT
ftr-475	2123	44	.	.	PUNCT
ftr-475	2124	1	see	see	VERB
ftr-475	2124	2	technical	technical	ADJ
ftr-475	2124	3	and	and	CCONJ
ftr-475	2124	4	miscellaneous	miscellaneous	ADJ
ftr-475	2124	5	revenue	revenue	NOUN
ftr-475	2124	6	act	act	NOUN
ftr-475	2124	7	of	of	ADP
ftr-475	2124	8	1988	1988	NUM
ftr-475	2124	9	,	,	PUNCT
ftr-475	2124	10	pub	pub	NOUN
ftr-475	2124	11	.	.	PUNCT
ftr-475	2125	1	l.	l.	PROPN
ftr-475	2125	2	no	no	INTJ
ftr-475	2125	3	.	.	PROPN
ftr-475	2126	1	100	100	NUM
ftr-475	2126	2	-	-	SYM
ftr-475	2126	3	647	647	NUM
ftr-475	2126	4	,	,	PUNCT
ftr-475	2126	5	§	§	NOUN
ftr-475	2126	6	1012(aa)(2	1012(aa)(2	NUM
ftr-475	2126	7	)	)	PUNCT
ftr-475	2126	8	,	,	PUNCT
ftr-475	2126	9	(	(	PUNCT
ftr-475	2126	10	3	3	X
ftr-475	2126	11	)	)	PUNCT
ftr-475	2126	12	,	,	PUNCT
ftr-475	2126	13	102	102	NUM
ftr-475	2126	14	stat	stat	NOUN
ftr-475	2126	15	.	.	PUNCT
ftr-475	2127	1	3342	3342	NUM
ftr-475	2127	2	,	,	PUNCT
ftr-475	2127	3	3531	3531	NUM
ftr-475	2127	4	.	.	PUNCT
ftr-475	2128	1	289	289	NUM
ftr-475	2128	2	.	.	PUNCT
ftr-475	2129	1	the	the	DET
ftr-475	2129	2	"	"	PUNCT
ftr-475	2129	3	later	later	ADV
ftr-475	2129	4	in	in	ADP
ftr-475	2129	5	time	time	NOUN
ftr-475	2129	6	"	"	PUNCT
ftr-475	2129	7	rule	rule	NOUN
ftr-475	2129	8	provides	provide	VERB
ftr-475	2129	9	that	that	SCONJ
ftr-475	2129	10	a	a	DET
ftr-475	2129	11	subsequent	subsequent	ADJ
ftr-475	2129	12	statute	statute	NOUN
ftr-475	2129	13	overrides	override	VERB
ftr-475	2129	14	a	a	DET
ftr-475	2129	15	conflicting	conflicting	ADJ
ftr-475	2129	16	treaty	treaty	NOUN
ftr-475	2129	17	provisions	provision	NOUN
ftr-475	2129	18	,	,	PUNCT
ftr-475	2129	19	but	but	CCONJ
ftr-475	2129	20	,	,	PUNCT
ftr-475	2129	21	conversely	conversely	ADV
ftr-475	2129	22	,	,	PUNCT
ftr-475	2129	23	a	a	DET
ftr-475	2129	24	subsequent	subsequent	ADJ
ftr-475	2129	25	treaty	treaty	NOUN
ftr-475	2129	26	provision	provision	NOUN
ftr-475	2129	27	overrides	override	VERB
ftr-475	2129	28	a	a	DET
ftr-475	2129	29	conflicting	conflicting	ADJ
ftr-475	2129	30	prior	prior	ADJ
ftr-475	2129	31	statute	statute	NOUN
ftr-475	2129	32	.	.	PUNCT
ftr-475	2130	1	the	the	DET
ftr-475	2130	2	legislative	legislative	ADJ
ftr-475	2130	3	history	history	NOUN
ftr-475	2130	4	of	of	ADP
ftr-475	2130	5	§	§	PROPN
ftr-475	2130	6	7852(d	7852(d	NUM
ftr-475	2130	7	)	)	PUNCT
ftr-475	2130	8	expressly	expressly	ADV
ftr-475	2130	9	states	state	VERB
ftr-475	2130	10	that	that	SCONJ
ftr-475	2130	11	congress	congress	PROPN
ftr-475	2130	12	intended	intend	VERB
ftr-475	2130	13	to	to	PART
ftr-475	2130	14	codify	codify	VERB
ftr-475	2130	15	this	this	DET
ftr-475	2130	16	rule	rule	NOUN
ftr-475	2130	17	in	in	ADP
ftr-475	2130	18	the	the	DET
ftr-475	2130	19	1988	1988	NUM
ftr-475	2130	20	amendments	amendment	NOUN
ftr-475	2130	21	to	to	ADP
ftr-475	2130	22	this	this	DET
ftr-475	2130	23	section	section	NOUN
ftr-475	2130	24	.	.	PUNCT
ftr-475	2131	1	s.	s.	PROPN
ftr-475	2131	2	rep	rep	PROPN
ftr-475	2131	3	.	.	PROPN
ftr-475	2132	1	no	no	PROPN
ftr-475	2132	2	.	.	NOUN
ftr-475	2132	3	445	445	NUM
ftr-475	2132	4	,	,	PUNCT
ftr-475	2132	5	supra	supra	PROPN
ftr-475	2132	6	note	note	NOUN
ftr-475	2132	7	39	39	NUM
ftr-475	2132	8	,	,	PUNCT
ftr-475	2132	9	at	at	ADP
ftr-475	2132	10	318	318	NUM
ftr-475	2132	11	,	,	PUNCT
ftr-475	2132	12	reprinted	reprint	VERB
ftr-475	2132	13	in	in	ADP
ftr-475	2132	14	1988	1988	NUM
ftr-475	2132	15	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-475	2132	16	.	.	PUNCT
ftr-475	2133	1	at	at	ADP
ftr-475	2133	2	4829	4829	NUM
ftr-475	2133	3	-	-	SYM
ftr-475	2133	4	30	30	NUM
ftr-475	2133	5	.	.	PUNCT
ftr-475	2134	1	[	[	X
ftr-475	2134	2	vol	vol	NOUN
ftr-475	2134	3	2:4	2:4	NUM
ftr-475	2134	4	tax	tax	NOUN
ftr-475	2134	5	aspects	aspect	NOUN
ftr-475	2134	6	of	of	ADP
ftr-475	2134	7	remic	remic	ADJ
ftr-475	2134	8	residual	residual	ADJ
ftr-475	2134	9	interests	interest	NOUN
ftr-475	2134	10	result	result	VERB
ftr-475	2134	11	the	the	DET
ftr-475	2134	12	drafters	drafter	NOUN
ftr-475	2134	13	intended	intend	VERB
ftr-475	2134	14	,	,	PUNCT
ftr-475	2134	15	it	it	PRON
ftr-475	2134	16	can	can	AUX
ftr-475	2134	17	hardly	hardly	ADV
ftr-475	2134	18	be	be	AUX
ftr-475	2134	19	considered	consider	VERB
ftr-475	2134	20	surprising	surprising	ADJ
ftr-475	2134	21	;	;	PUNCT
ftr-475	2134	22	the	the	DET
ftr-475	2134	23	treasury	treasury	PROPN
ftr-475	2134	24	department	department	PROPN
ftr-475	2134	25	clearly	clearly	ADV
ftr-475	2134	26	retains	retain	VERB
ftr-475	2134	27	the	the	DET
ftr-475	2134	28	power	power	NOUN
ftr-475	2134	29	to	to	PART
ftr-475	2134	30	bargain	bargain	VERB
ftr-475	2134	31	away	away	ADV
ftr-475	2134	32	section	section	NOUN
ftr-475	2134	33	860g(b)(2	860g(b)(2	NOUN
ftr-475	2134	34	)	)	PUNCT
ftr-475	2134	35	if	if	SCONJ
ftr-475	2134	36	it	it	PRON
ftr-475	2134	37	so	so	ADV
ftr-475	2134	38	desires	desire	NOUN
ftr-475	2134	39	in	in	ADP
ftr-475	2134	40	future	future	ADJ
ftr-475	2134	41	tax	tax	NOUN
ftr-475	2134	42	treaties	treaty	NOUN
ftr-475	2134	43	.	.	PUNCT
ftr-475	2135	1	of	of	ADP
ftr-475	2135	2	course	course	NOUN
ftr-475	2135	3	,	,	PUNCT
ftr-475	2135	4	it	it	PRON
ftr-475	2135	5	may	may	AUX
ftr-475	2135	6	be	be	AUX
ftr-475	2135	7	argued	argue	VERB
ftr-475	2135	8	that	that	SCONJ
ftr-475	2135	9	in	in	ADP
ftr-475	2135	10	enacting	enact	VERB
ftr-475	2135	11	section	section	NOUN
ftr-475	2135	12	860g(b	860g(b	NUM
ftr-475	2135	13	)	)	PUNCT
ftr-475	2135	14	,	,	PUNCT
ftr-475	2135	15	congress	congress	PROPN
ftr-475	2135	16	intended	intend	VERB
ftr-475	2135	17	not	not	PART
ftr-475	2135	18	only	only	ADV
ftr-475	2135	19	to	to	PART
ftr-475	2135	20	override	override	VERB
ftr-475	2135	21	existing	exist	VERB
ftr-475	2135	22	treaties	treaty	NOUN
ftr-475	2135	23	,	,	PUNCT
ftr-475	2135	24	but	but	CCONJ
ftr-475	2135	25	also	also	ADV
ftr-475	2135	26	any	any	DET
ftr-475	2135	27	future	future	ADJ
ftr-475	2135	28	treaties	treaty	NOUN
ftr-475	2135	29	as	as	ADV
ftr-475	2135	30	well	well	ADV
ftr-475	2135	31	.	.	PUNCT
ftr-475	2136	1	two	two	NUM
ftr-475	2136	2	responses	response	NOUN
ftr-475	2136	3	may	may	AUX
ftr-475	2136	4	be	be	AUX
ftr-475	2136	5	made	make	VERB
ftr-475	2136	6	to	to	ADP
ftr-475	2136	7	that	that	DET
ftr-475	2136	8	argument	argument	NOUN
ftr-475	2136	9	.	.	PUNCT
ftr-475	2137	1	first	first	ADV
ftr-475	2137	2	,	,	PUNCT
ftr-475	2137	3	the	the	DET
ftr-475	2137	4	existence	existence	NOUN
ftr-475	2137	5	of	of	ADP
ftr-475	2137	6	such	such	ADJ
ftr-475	2137	7	intent	intent	NOUN
ftr-475	2137	8	is	be	AUX
ftr-475	2137	9	questionable	questionable	ADJ
ftr-475	2137	10	,	,	PUNCT
ftr-475	2137	11	since	since	SCONJ
ftr-475	2137	12	no	no	DET
ftr-475	2137	13	express	express	ADJ
ftr-475	2137	14	statement	statement	NOUN
ftr-475	2137	15	to	to	ADP
ftr-475	2137	16	this	this	DET
ftr-475	2137	17	effect	effect	NOUN
ftr-475	2137	18	was	be	AUX
ftr-475	2137	19	made	make	VERB
ftr-475	2137	20	.	.	PUNCT
ftr-475	2137	21	'	'	PUNCT
ftr-475	2138	1	second	second	ADJ
ftr-475	2138	2	,	,	PUNCT
ftr-475	2138	3	even	even	ADV
ftr-475	2138	4	if	if	SCONJ
ftr-475	2138	5	such	such	ADJ
ftr-475	2138	6	intent	intent	NOUN
ftr-475	2138	7	were	be	AUX
ftr-475	2138	8	evidenced	evidence	VERB
ftr-475	2138	9	,	,	PUNCT
ftr-475	2138	10	it	it	PRON
ftr-475	2138	11	is	be	AUX
ftr-475	2138	12	doubtful	doubtful	ADJ
ftr-475	2138	13	whether	whether	SCONJ
ftr-475	2138	14	it	it	PRON
ftr-475	2138	15	would	would	AUX
ftr-475	2138	16	have	have	VERB
ftr-475	2138	17	any	any	DET
ftr-475	2138	18	effect	effect	NOUN
ftr-475	2138	19	.	.	PUNCT
ftr-475	2138	20	"	"	PUNCT
ftr-475	2139	1	the	the	DET
ftr-475	2139	2	issue	issue	NOUN
ftr-475	2139	3	is	be	AUX
ftr-475	2139	4	somewhat	somewhat	ADV
ftr-475	2139	5	academic	academic	ADJ
ftr-475	2139	6	,	,	PUNCT
ftr-475	2139	7	since	since	SCONJ
ftr-475	2139	8	the	the	DET
ftr-475	2139	9	treasury	treasury	PROPN
ftr-475	2139	10	department	department	PROPN
ftr-475	2139	11	now	now	ADV
ftr-475	2139	12	recognizes	recognize	VERB
ftr-475	2139	13	that	that	SCONJ
ftr-475	2139	14	the	the	DET
ftr-475	2139	15	interest	interest	NOUN
ftr-475	2139	16	article	article	NOUN
ftr-475	2139	17	in	in	ADP
ftr-475	2139	18	recent	recent	ADJ
ftr-475	2139	19	treaties	treaty	NOUN
ftr-475	2139	20	,	,	PUNCT
ftr-475	2139	21	absent	absent	ADJ
ftr-475	2139	22	special	special	ADJ
ftr-475	2139	23	provision	provision	NOUN
ftr-475	2139	24	,	,	PUNCT
ftr-475	2139	25	will	will	AUX
ftr-475	2139	26	operate	operate	VERB
ftr-475	2139	27	to	to	PART
ftr-475	2139	28	override	override	VERB
ftr-475	2139	29	section	section	NOUN
ftr-475	2139	30	860g(b	860g(b	NUM
ftr-475	2139	31	)	)	PUNCT
ftr-475	2139	32	and	and	CCONJ
ftr-475	2139	33	has	have	AUX
ftr-475	2139	34	taken	take	VERB
ftr-475	2139	35	steps	step	NOUN
ftr-475	2139	36	to	to	PART
ftr-475	2139	37	prevent	prevent	VERB
ftr-475	2139	38	that	that	DET
ftr-475	2139	39	result	result	NOUN
ftr-475	2139	40	.	.	PUNCT
ftr-475	2140	1	for	for	ADP
ftr-475	2140	2	example	example	NOUN
ftr-475	2140	3	,	,	PUNCT
ftr-475	2140	4	in	in	ADP
ftr-475	2140	5	the	the	DET
ftr-475	2140	6	recent	recent	ADJ
ftr-475	2140	7	tax	tax	NOUN
ftr-475	2140	8	treaty	treaty	NOUN
ftr-475	2140	9	between	between	ADP
ftr-475	2140	10	the	the	DET
ftr-475	2140	11	united	united	PROPN
ftr-475	2140	12	states	states	PROPN
ftr-475	2140	13	and	and	CCONJ
ftr-475	2140	14	the	the	DET
ftr-475	2140	15	netherlands	netherlands	PROPN
ftr-475	2140	16	it	it	PRON
ftr-475	2140	17	is	be	AUX
ftr-475	2140	18	expressly	expressly	ADV
ftr-475	2140	19	stated	state	VERB
ftr-475	2140	20	that	that	SCONJ
ftr-475	2140	21	the	the	DET
ftr-475	2140	22	united	united	PROPN
ftr-475	2140	23	states	states	PROPN
ftr-475	2140	24	retains	retain	VERB
ftr-475	2140	25	its	its	PRON
ftr-475	2140	26	right	right	NOUN
ftr-475	2140	27	to	to	PART
ftr-475	2140	28	impose	impose	VERB
ftr-475	2140	29	full	full	ADJ
ftr-475	2140	30	withholding	withholding	NOUN
ftr-475	2140	31	on	on	ADP
ftr-475	2140	32	excess	excess	ADJ
ftr-475	2140	33	inclusions	inclusion	NOUN
ftr-475	2140	34	under	under	ADP
ftr-475	2140	35	remic	remic	ADJ
ftr-475	2140	36	residual	residual	ADJ
ftr-475	2140	37	interests	interest	NOUN
ftr-475	2140	38	.	.	PUNCT
ftr-475	2141	1	2	2	NUM
ftr-475	2141	2	a	a	DET
ftr-475	2141	3	similar	similar	ADJ
ftr-475	2141	4	provision	provision	NOUN
ftr-475	2141	5	exists	exist	VERB
ftr-475	2141	6	in	in	ADP
ftr-475	2141	7	the	the	DET
ftr-475	2141	8	treaty	treaty	NOUN
ftr-475	2141	9	with	with	ADP
ftr-475	2141	10	mexico	mexico	PROPN
ftr-475	2141	11	.	.	PUNCT
ftr-475	2141	12	'	'	PUNCT
ftr-475	2142	1	yet	yet	ADV
ftr-475	2142	2	,	,	PUNCT
ftr-475	2142	3	the	the	DET
ftr-475	2142	4	treasury	treasury	PROPN
ftr-475	2142	5	department	department	NOUN
ftr-475	2142	6	was	be	AUX
ftr-475	2142	7	slow	slow	ADJ
ftr-475	2142	8	to	to	PART
ftr-475	2142	9	realize	realize	VERB
ftr-475	2142	10	the	the	DET
ftr-475	2142	11	relationship	relationship	NOUN
ftr-475	2142	12	of	of	ADP
ftr-475	2142	13	the	the	DET
ftr-475	2142	14	remic	remic	ADJ
ftr-475	2142	15	provisions	provision	NOUN
ftr-475	2142	16	to	to	ADP
ftr-475	2142	17	its	its	PRON
ftr-475	2142	18	treaty	treaty	NOUN
ftr-475	2142	19	program	program	NOUN
ftr-475	2142	20	and	and	CCONJ
ftr-475	2142	21	,	,	PUNCT
ftr-475	2142	22	as	as	ADP
ftr-475	2142	23	a	a	DET
ftr-475	2142	24	result	result	NOUN
ftr-475	2142	25	,	,	PUNCT
ftr-475	2142	26	a	a	DET
ftr-475	2142	27	few	few	ADJ
ftr-475	2142	28	recent	recent	ADJ
ftr-475	2142	29	treaties	treaty	NOUN
ftr-475	2142	30	entered	enter	VERB
ftr-475	2142	31	into	into	ADP
ftr-475	2142	32	force	force	NOUN
ftr-475	2142	33	without	without	ADP
ftr-475	2142	34	any	any	DET
ftr-475	2142	35	restriction	restriction	NOUN
ftr-475	2142	36	on	on	ADP
ftr-475	2142	37	the	the	DET
ftr-475	2142	38	availability	availability	NOUN
ftr-475	2142	39	of	of	ADP
ftr-475	2142	40	treaty	treaty	NOUN
ftr-475	2142	41	benefits	benefit	NOUN
ftr-475	2142	42	for	for	ADP
ftr-475	2142	43	reivic	reivic	ADJ
ftr-475	2142	44	excess	excess	ADJ
ftr-475	2142	45	inclusion	inclusion	NOUN
ftr-475	2142	46	amounts	amount	NOUN
ftr-475	2142	47	.	.	PUNCT
ftr-475	2143	1	such	such	ADJ
ftr-475	2143	2	treaties	treaty	NOUN
ftr-475	2143	3	would	would	AUX
ftr-475	2143	4	include	include	VERB
ftr-475	2143	5	those	those	PRON
ftr-475	2143	6	with	with	ADP
ftr-475	2143	7	the	the	DET
ftr-475	2143	8	federal	federal	PROPN
ftr-475	2143	9	republic	republic	PROPN
ftr-475	2143	10	of	of	ADP
ftr-475	2143	11	germany	germany	PROPN
ftr-475	2143	12	,	,	PUNCT
ftr-475	2143	13	finland	finland	PROPN
ftr-475	2143	14	,	,	PUNCT
ftr-475	2143	15	spain	spain	PROPN
ftr-475	2143	16	and	and	CCONJ
ftr-475	2143	17	tunisia	tunisia	PROPN
ftr-475	2143	18	.	.	PUNCT
ftr-475	2144	1	in	in	ADP
ftr-475	2144	2	sum	sum	NOUN
ftr-475	2144	3	,	,	PUNCT
ftr-475	2144	4	for	for	ADP
ftr-475	2144	5	treaties	treaty	NOUN
ftr-475	2144	6	that	that	PRON
ftr-475	2144	7	entered	enter	VERB
ftr-475	2144	8	into	into	ADP
ftr-475	2144	9	force	force	NOUN
ftr-475	2144	10	after	after	ADP
ftr-475	2144	11	the	the	DET
ftr-475	2144	12	effective	effective	ADJ
ftr-475	2144	13	date	date	NOUN
ftr-475	2144	14	of	of	ADP
ftr-475	2144	15	the	the	DET
ftr-475	2144	16	1986	1986	NUM
ftr-475	2144	17	act	act	NOUN
ftr-475	2144	18	,	,	PUNCT
ftr-475	2144	19	payments	payment	NOUN
ftr-475	2144	20	on	on	ADP
ftr-475	2144	21	residual	residual	ADJ
ftr-475	2144	22	interests	interest	NOUN
ftr-475	2144	23	are	be	AUX
ftr-475	2144	24	entitled	entitle	VERB
ftr-475	2144	25	to	to	ADP
ftr-475	2144	26	the	the	DET
ftr-475	2144	27	full	full	ADJ
ftr-475	2144	28	benefits	benefit	NOUN
ftr-475	2144	29	under	under	ADP
ftr-475	2144	30	the	the	DET
ftr-475	2144	31	treaty	treaty	NOUN
ftr-475	2144	32	,	,	PUNCT
ftr-475	2144	33	notwithstanding	notwithstanding	ADP
ftr-475	2144	34	section	section	NOUN
ftr-475	2144	35	860g(b	860g(b	NUM
ftr-475	2144	36	)	)	PUNCT
ftr-475	2144	37	,	,	PUNCT
ftr-475	2144	38	unless	unless	SCONJ
ftr-475	2144	39	the	the	DET
ftr-475	2144	40	treaty	treaty	NOUN
ftr-475	2144	41	specifically	specifically	ADV
ftr-475	2144	42	excludes	exclude	VERB
ftr-475	2144	43	them	they	PRON
ftr-475	2144	44	.	.	PUNCT
ftr-475	2145	1	although	although	SCONJ
ftr-475	2145	2	recently	recently	ADV
ftr-475	2145	3	the	the	DET
ftr-475	2145	4	treasury	treasury	PROPN
ftr-475	2145	5	department	department	PROPN
ftr-475	2145	6	has	have	AUX
ftr-475	2145	7	negotiated	negotiate	VERB
ftr-475	2145	8	treaties	treaty	NOUN
ftr-475	2145	9	that	that	PRON
ftr-475	2145	10	do	do	AUX
ftr-475	2145	11	specifically	specifically	ADV
ftr-475	2145	12	exclude	exclude	VERB
ftr-475	2145	13	excess	excess	ADJ
ftr-475	2145	14	inclusions	inclusion	NOUN
ftr-475	2145	15	,	,	PUNCT
ftr-475	2145	16	a	a	DET
ftr-475	2145	17	few	few	ADJ
ftr-475	2145	18	post-1986	post-1986	ADJ
ftr-475	2145	19	treaties	treaty	NOUN
ftr-475	2145	20	apparently	apparently	ADV
ftr-475	2145	21	slipped	slip	VERB
ftr-475	2145	22	through	through	ADV
ftr-475	2145	23	.	.	PUNCT
ftr-475	2146	1	thus	thus	ADV
ftr-475	2146	2	,	,	PUNCT
ftr-475	2146	3	for	for	ADP
ftr-475	2146	4	example	example	NOUN
ftr-475	2146	5	,	,	PUNCT
ftr-475	2146	6	it	it	PRON
ftr-475	2146	7	appears	appear	VERB
ftr-475	2146	8	that	that	SCONJ
ftr-475	2146	9	under	under	ADP
ftr-475	2146	10	the	the	DET
ftr-475	2146	11	u.s.federal	u.s.federal	ADJ
ftr-475	2146	12	republic	republic	PROPN
ftr-475	2146	13	of	of	ADP
ftr-475	2146	14	germany	germany	PROPN
ftr-475	2146	15	treaty	treaty	PROPN
ftr-475	2146	16	,	,	PUNCT
ftr-475	2146	17	which	which	PRON
ftr-475	2146	18	entered	enter	VERB
ftr-475	2146	19	into	into	ADP
ftr-475	2146	20	force	force	NOUN
ftr-475	2146	21	on	on	ADP
ftr-475	2146	22	august	august	PROPN
ftr-475	2146	23	21	21	NUM
ftr-475	2146	24	,	,	PUNCT
ftr-475	2146	25	1991	1991	NUM
ftr-475	2146	26	,	,	PUNCT
ftr-475	2146	27	all	all	DET
ftr-475	2146	28	payments	payment	NOUN
ftr-475	2146	29	on	on	ADP
ftr-475	2146	30	residual	residual	ADJ
ftr-475	2146	31	interests	interest	NOUN
ftr-475	2146	32	(	(	PUNCT
ftr-475	2146	33	including	include	VERB
ftr-475	2146	34	excess	excess	ADJ
ftr-475	2146	35	inclusions	inclusion	NOUN
ftr-475	2146	36	)	)	PUNCT
ftr-475	2146	37	should	should	AUX
ftr-475	2146	38	290	290	NUM
ftr-475	2146	39	.	.	PUNCT
ftr-475	2147	1	this	this	PRON
ftr-475	2147	2	is	be	AUX
ftr-475	2147	3	in	in	ADP
ftr-475	2147	4	contrast	contrast	NOUN
ftr-475	2147	5	to	to	ADP
ftr-475	2147	6	other	other	ADJ
ftr-475	2147	7	instances	instance	NOUN
ftr-475	2147	8	where	where	SCONJ
ftr-475	2147	9	congress	congress	PROPN
ftr-475	2147	10	expressly	expressly	ADV
ftr-475	2147	11	stated	state	VERB
ftr-475	2147	12	that	that	SCONJ
ftr-475	2147	13	a	a	DET
ftr-475	2147	14	code	code	NOUN
ftr-475	2147	15	provision	provision	NOUN
ftr-475	2147	16	is	be	AUX
ftr-475	2147	17	to	to	PART
ftr-475	2147	18	override	override	VERB
ftr-475	2147	19	any	any	DET
ftr-475	2147	20	future	future	ADJ
ftr-475	2147	21	inconsistent	inconsistent	ADJ
ftr-475	2147	22	treaty	treaty	NOUN
ftr-475	2147	23	provisions	provision	NOUN
ftr-475	2147	24	.	.	PUNCT
ftr-475	2148	1	see	see	VERB
ftr-475	2148	2	tax	tax	NOUN
ftr-475	2148	3	reform	reform	NOUN
ftr-475	2148	4	act	act	NOUN
ftr-475	2148	5	of	of	ADP
ftr-475	2148	6	1986	1986	NUM
ftr-475	2148	7	,	,	PUNCT
ftr-475	2148	8	pub	pub	NOUN
ftr-475	2148	9	.	.	PUNCT
ftr-475	2149	1	l.	l.	PROPN
ftr-475	2149	2	no	no	INTJ
ftr-475	2149	3	.	.	PROPN
ftr-475	2150	1	99	99	NUM
ftr-475	2150	2	-	-	SYM
ftr-475	2150	3	514	514	NUM
ftr-475	2150	4	,	,	PUNCT
ftr-475	2150	5	§	§	PROPN
ftr-475	2150	6	1810(a)(4	1810(a)(4	NUM
ftr-475	2150	7	)	)	PUNCT
ftr-475	2150	8	.	.	PUNCT
ftr-475	2151	1	100	100	NUM
ftr-475	2151	2	stal	stal	ADJ
ftr-475	2151	3	2085	2085	NUM
ftr-475	2151	4	,	,	PUNCT
ftr-475	2151	5	2821	2821	NUM
ftr-475	2151	6	(	(	PUNCT
ftr-475	2151	7	relating	relate	VERB
ftr-475	2151	8	to	to	AUX
ftr-475	2151	9	irc	irc	VERB
ftr-475	2151	10	§	§	PROPN
ftr-475	2151	11	904(g	904(g	PROPN
ftr-475	2151	12	)	)	PUNCT
ftr-475	2151	13	)	)	PUNCT
ftr-475	2151	14	.	.	PUNCT
ftr-475	2152	1	291	291	NUM
ftr-475	2152	2	.	.	PUNCT
ftr-475	2153	1	in	in	ADP
ftr-475	2153	2	the	the	DET
ftr-475	2153	3	first	first	ADJ
ftr-475	2153	4	place	place	NOUN
ftr-475	2153	5	,	,	PUNCT
ftr-475	2153	6	it	it	PRON
ftr-475	2153	7	would	would	AUX
ftr-475	2153	8	be	be	AUX
ftr-475	2153	9	contrary	contrary	ADJ
ftr-475	2153	10	to	to	ADP
ftr-475	2153	11	the	the	DET
ftr-475	2153	12	established	establish	VERB
ftr-475	2153	13	"	"	PUNCT
ftr-475	2153	14	later	later	ADV
ftr-475	2153	15	in	in	ADP
ftr-475	2153	16	time	time	NOUN
ftr-475	2153	17	"	"	PUNCT
ftr-475	2153	18	principle	principle	NOUN
ftr-475	2153	19	.	.	PUNCT
ftr-475	2154	1	second	second	ADJ
ftr-475	2154	2	,	,	PUNCT
ftr-475	2154	3	the	the	DET
ftr-475	2154	4	attempt	attempt	NOUN
ftr-475	2154	5	of	of	ADP
ftr-475	2154	6	congress	congress	PROPN
ftr-475	2154	7	to	to	PART
ftr-475	2154	8	tie	tie	VERB
ftr-475	2154	9	the	the	DET
ftr-475	2154	10	hands	hand	NOUN
ftr-475	2154	11	of	of	ADP
ftr-475	2154	12	the	the	DET
ftr-475	2154	13	executive	executive	ADJ
ftr-475	2154	14	branch	branch	NOUN
ftr-475	2154	15	and	and	CCONJ
ftr-475	2154	16	the	the	DET
ftr-475	2154	17	senate	senate	PROPN
ftr-475	2154	18	in	in	ADP
ftr-475	2154	19	future	future	ADJ
ftr-475	2154	20	treaty	treaty	NOUN
ftr-475	2154	21	negotiations	negotiation	NOUN
ftr-475	2154	22	might	might	AUX
ftr-475	2154	23	well	well	ADV
ftr-475	2154	24	be	be	AUX
ftr-475	2154	25	unconstitutional	unconstitutional	ADJ
ftr-475	2154	26	.	.	PUNCT
ftr-475	2155	1	the	the	DET
ftr-475	2155	2	american	american	PROPN
ftr-475	2155	3	law	law	PROPN
ftr-475	2155	4	institute	institute	PROPN
ftr-475	2155	5	,	,	PUNCT
ftr-475	2155	6	proposals	proposal	NOUN
ftr-475	2155	7	on	on	ADP
ftr-475	2155	8	united	united	PROPN
ftr-475	2155	9	states	states	PROPN
ftr-475	2155	10	income	income	NOUN
ftr-475	2155	11	tax	tax	NOUN
ftr-475	2155	12	treaties	treaty	NOUN
ftr-475	2155	13	,	,	PUNCT
ftr-475	2155	14	federal	federal	ADJ
ftr-475	2155	15	income	income	NOUN
ftr-475	2155	16	tax	tax	NOUN
ftr-475	2155	17	project	project	NOUN
ftr-475	2155	18	71	71	NUM
ftr-475	2155	19	(	(	PUNCT
ftr-475	2155	20	1991	1991	NUM
ftr-475	2155	21	)	)	PUNCT
ftr-475	2155	22	.	.	PUNCT
ftr-475	2156	1	292	292	NUM
ftr-475	2156	2	.	.	PUNCT
ftr-475	2156	3	u.s.-neth	u.s.-neth	PROPN
ftr-475	2156	4	.	.	PUNCT
ftr-475	2157	1	treaty	treaty	PROPN
ftr-475	2157	2	,	,	PUNCT
ftr-475	2157	3	supra	supra	PROPN
ftr-475	2157	4	note	note	PROPN
ftr-475	2157	5	283	283	NUM
ftr-475	2157	6	,	,	PUNCT
ftr-475	2157	7	art	art	NOUN
ftr-475	2157	8	.	.	PUNCT
ftr-475	2158	1	12	12	NUM
ftr-475	2158	2	,	,	PUNCT
ftr-475	2158	3	para	para	NOUN
ftr-475	2158	4	.	.	PUNCT
ftr-475	2159	1	7	7	X
ftr-475	2159	2	.	.	X
ftr-475	2159	3	s.	s.	PROPN
ftr-475	2159	4	treaty	treaty	PROPN
ftr-475	2159	5	doc	doc	PROPN
ftr-475	2159	6	.	.	PUNCT
ftr-475	2160	1	no	no	INTJ
ftr-475	2160	2	.	.	NOUN
ftr-475	2161	1	103	103	NUM
ftr-475	2161	2	-	-	SYM
ftr-475	2161	3	6	6	NUM
ftr-475	2161	4	;	;	PUNCT
ftr-475	2161	5	protocol	protocol	NOUN
ftr-475	2161	6	,	,	PUNCT
ftr-475	2161	7	dec	dec	PROPN
ftr-475	2161	8	.	.	PROPN
ftr-475	2161	9	30	30	NUM
ftr-475	2161	10	,	,	PUNCT
ftr-475	2161	11	1993	1993	NUM
ftr-475	2161	12	,	,	PUNCT
ftr-475	2161	13	s.	s.	PROPN
ftr-475	2161	14	treaty	treaty	PROPN
ftr-475	2161	15	doc	doc	PROPN
ftr-475	2161	16	.	.	PUNCT
ftr-475	2162	1	no	no	INTJ
ftr-475	2162	2	.	.	NOUN
ftr-475	2163	1	103	103	NUM
ftr-475	2163	2	-	-	SYM
ftr-475	2163	3	19	19	NUM
ftr-475	2163	4	.	.	PUNCT
ftr-475	2164	1	similar	similar	ADJ
ftr-475	2164	2	provisions	provision	NOUN
ftr-475	2164	3	are	be	AUX
ftr-475	2164	4	contained	contain	VERB
ftr-475	2164	5	in	in	ADP
ftr-475	2164	6	other	other	ADJ
ftr-475	2164	7	recently	recently	ADV
ftr-475	2164	8	ratified	ratify	VERB
ftr-475	2164	9	treaties	treaty	NOUN
ftr-475	2164	10	,	,	PUNCT
ftr-475	2164	11	including	include	VERB
ftr-475	2164	12	treaties	treaty	NOUN
ftr-475	2164	13	with	with	ADP
ftr-475	2164	14	france	france	PROPN
ftr-475	2164	15	,	,	PUNCT
ftr-475	2164	16	s.	s.	PROPN
ftr-475	2164	17	treaty	treaty	PROPN
ftr-475	2164	18	doc	doc	PROPN
ftr-475	2164	19	.	.	PUNCT
ftr-475	2165	1	no	no	INTJ
ftr-475	2165	2	.	.	NOUN
ftr-475	2166	1	103	103	NUM
ftr-475	2166	2	-	-	SYM
ftr-475	2166	3	32	32	NUM
ftr-475	2166	4	;	;	PUNCT
ftr-475	2166	5	russia	russia	PROPN
ftr-475	2166	6	.	.	PUNCT
ftr-475	2167	1	s.	s.	PROPN
ftr-475	2167	2	treaty	treaty	PROPN
ftr-475	2167	3	doc	doc	PROPN
ftr-475	2167	4	.	.	PUNCT
ftr-475	2168	1	no	no	INTJ
ftr-475	2168	2	.	.	NOUN
ftr-475	2169	1	102	102	NUM
ftr-475	2169	2	-	-	SYM
ftr-475	2169	3	39	39	NUM
ftr-475	2169	4	;	;	PUNCT
ftr-475	2169	5	israel	israel	PROPN
ftr-475	2169	6	,	,	PUNCT
ftr-475	2169	7	s.	s.	PROPN
ftr-475	2169	8	treaty	treaty	PROPN
ftr-475	2169	9	doc	doc	PROPN
ftr-475	2169	10	.	.	PUNCT
ftr-475	2170	1	no	no	INTJ
ftr-475	2170	2	.	.	NOUN
ftr-475	2171	1	103	103	NUM
ftr-475	2171	2	-	-	SYM
ftr-475	2171	3	16	16	NUM
ftr-475	2171	4	;	;	PUNCT
ftr-475	2171	5	czechoslovakia	czechoslovakia	PROPN
ftr-475	2171	6	,	,	PUNCT
ftr-475	2171	7	s.	s.	PROPN
ftr-475	2171	8	treaty	treaty	PROPN
ftr-475	2171	9	doc	doc	PROPN
ftr-475	2171	10	.	.	PUNCT
ftr-475	2172	1	no	no	INTJ
ftr-475	2172	2	.	.	NOUN
ftr-475	2173	1	103	103	NUM
ftr-475	2173	2	-	-	SYM
ftr-475	2173	3	17	17	NUM
ftr-475	2173	4	;	;	PUNCT
ftr-475	2173	5	the	the	DET
ftr-475	2173	6	slovak	slovak	ADJ
ftr-475	2173	7	republic	republic	NOUN
ftr-475	2173	8	,	,	PUNCT
ftr-475	2173	9	s.	s.	PROPN
ftr-475	2173	10	treaty	treaty	PROPN
ftr-475	2173	11	doec	doec	NOUN
ftr-475	2173	12	.	.	PUNCT
ftr-475	2174	1	no	no	INTJ
ftr-475	2174	2	.	.	NOUN
ftr-475	2175	1	103	103	NUM
ftr-475	2175	2	-	-	SYM
ftr-475	2175	3	18	18	NUM
ftr-475	2175	4	;	;	PUNCT
ftr-475	2175	5	and	and	CCONJ
ftr-475	2175	6	the	the	DET
ftr-475	2175	7	protocol	protocol	NOUN
ftr-475	2175	8	to	to	ADP
ftr-475	2175	9	the	the	DET
ftr-475	2175	10	treaty	treaty	NOUN
ftr-475	2175	11	with	with	ADP
ftr-475	2175	12	barbados	barbado	NOUN
ftr-475	2175	13	,	,	PUNCT
ftr-475	2175	14	s.	s.	PROPN
ftr-475	2175	15	treaty	treaty	PROPN
ftr-475	2175	16	doc	doc	PROPN
ftr-475	2175	17	.	.	PUNCT
ftr-475	2176	1	no	no	INTJ
ftr-475	2176	2	.	.	NOUN
ftr-475	2177	1	102	102	NUM
ftr-475	2177	2	-	-	SYM
ftr-475	2177	3	41	41	NUM
ftr-475	2177	4	.	.	PUNCT
ftr-475	2178	1	293	293	NUM
ftr-475	2178	2	.	.	PUNCT
ftr-475	2179	1	see	see	VERB
ftr-475	2179	2	supra	supra	PROPN
ftr-475	2179	3	note	note	PROPN
ftr-475	2179	4	282	282	NUM
ftr-475	2179	5	.	.	NUM
ftr-475	2179	6	19941	19941	NUM
ftr-475	2180	1	florida	florida	PROPN
ftr-475	2180	2	tax	tax	PROPN
ftr-475	2180	3	review	review	NOUN
ftr-475	2180	4	be	be	AUX
ftr-475	2180	5	fully	fully	ADV
ftr-475	2180	6	exempt	exempt	ADJ
ftr-475	2180	7	from	from	ADP
ftr-475	2180	8	u.s	u.s	PROPN
ftr-475	2180	9	.	.	PROPN
ftr-475	2180	10	withholding	withholding	NOUN
ftr-475	2180	11	taxes	taxis	NOUN
ftr-475	2180	12	under	under	ADP
ftr-475	2180	13	article	article	NOUN
ftr-475	2180	14	11(1	11(1	NUM
ftr-475	2180	15	)	)	PUNCT
ftr-475	2180	16	,	,	PUNCT
ftr-475	2180	17	to	to	ADP
ftr-475	2180	18	the	the	DET
ftr-475	2180	19	extent	extent	NOUN
ftr-475	2180	20	the	the	DET
ftr-475	2180	21	recipient	recipient	NOUN
ftr-475	2180	22	otherwise	otherwise	ADV
ftr-475	2180	23	qualifies	qualify	VERB
ftr-475	2180	24	for	for	ADP
ftr-475	2180	25	the	the	DET
ftr-475	2180	26	benefits	benefit	NOUN
ftr-475	2180	27	of	of	ADP
ftr-475	2180	28	that	that	PRON
ftr-475	2180	29	article.294	article.294	NOUN
ftr-475	2180	30	2	2	NUM
ftr-475	2180	31	.	.	NOUN
ftr-475	2180	32	time	time	NOUN
ftr-475	2180	33	and	and	CCONJ
ftr-475	2180	34	manner	manner	NOUN
ftr-475	2180	35	of	of	ADP
ftr-475	2180	36	withholding.-section	withholding.-section	PROPN
ftr-475	2180	37	860g(b)(1	860g(b)(1	NOUN
ftr-475	2180	38	)	)	PUNCT
ftr-475	2180	39	provides	provide	VERB
ftr-475	2180	40	that	that	PRON
ftr-475	2180	41	amounts	amount	NOUN
ftr-475	2180	42	includible	includible	NOUN
ftr-475	2180	43	in	in	ADP
ftr-475	2180	44	the	the	DET
ftr-475	2180	45	gross	gross	ADJ
ftr-475	2180	46	income	income	NOUN
ftr-475	2180	47	of	of	ADP
ftr-475	2180	48	a	a	DET
ftr-475	2180	49	nonresident	nonresident	ADJ
ftr-475	2180	50	alien	alien	ADJ
ftr-475	2180	51	holder	holder	NOUN
ftr-475	2180	52	are	be	AUX
ftr-475	2180	53	to	to	PART
ftr-475	2180	54	be	be	AUX
ftr-475	2180	55	taken	take	VERB
ftr-475	2180	56	into	into	ADP
ftr-475	2180	57	account	account	NOUN
ftr-475	2180	58	for	for	ADP
ftr-475	2180	59	u.s	u.s	PROPN
ftr-475	2180	60	.	.	PROPN
ftr-475	2180	61	withholding	withholding	NOUN
ftr-475	2180	62	tax	tax	NOUN
ftr-475	2180	63	purposes	purpose	NOUN
ftr-475	2180	64	when	when	SCONJ
ftr-475	2180	65	such	such	ADJ
ftr-475	2180	66	amounts	amount	NOUN
ftr-475	2180	67	are	be	AUX
ftr-475	2180	68	paid	pay	VERB
ftr-475	2180	69	or	or	CCONJ
ftr-475	2180	70	distributed	distribute	VERB
ftr-475	2180	71	(	(	PUNCT
ftr-475	2180	72	or	or	CCONJ
ftr-475	2180	73	when	when	SCONJ
ftr-475	2180	74	the	the	DET
ftr-475	2180	75	interest	interest	NOUN
ftr-475	2180	76	is	be	AUX
ftr-475	2180	77	disposed	dispose	VERB
ftr-475	2180	78	of).295	of).295	NOUN
ftr-475	2180	79	thus	thus	ADV
ftr-475	2180	80	,	,	PUNCT
ftr-475	2180	81	a	a	DET
ftr-475	2180	82	foreign	foreign	ADJ
ftr-475	2180	83	holder	holder	NOUN
ftr-475	2180	84	is	be	AUX
ftr-475	2180	85	subject	subject	ADJ
ftr-475	2180	86	to	to	ADP
ftr-475	2180	87	withholding	withhold	VERB
ftr-475	2180	88	taxes	taxis	NOUN
ftr-475	2180	89	on	on	ADP
ftr-475	2180	90	remic	remic	ADJ
ftr-475	2180	91	income	income	NOUN
ftr-475	2180	92	only	only	ADV
ftr-475	2180	93	when	when	SCONJ
ftr-475	2180	94	,	,	PUNCT
ftr-475	2180	95	and	and	CCONJ
ftr-475	2180	96	to	to	ADP
ftr-475	2180	97	the	the	DET
ftr-475	2180	98	extent	extent	NOUN
ftr-475	2180	99	that	that	SCONJ
ftr-475	2180	100	,	,	PUNCT
ftr-475	2180	101	amounts	amount	NOUN
ftr-475	2180	102	are	be	AUX
ftr-475	2180	103	actually	actually	ADV
ftr-475	2180	104	paid	pay	VERB
ftr-475	2180	105	or	or	CCONJ
ftr-475	2180	106	distributed	distribute	VERB
ftr-475	2180	107	by	by	ADP
ftr-475	2180	108	the	the	DET
ftr-475	2180	109	remic	remic	NOUN
ftr-475	2180	110	(	(	PUNCT
ftr-475	2180	111	or	or	CCONJ
ftr-475	2180	112	upon	upon	SCONJ
ftr-475	2180	113	disposition).296	disposition).296	NOUN
ftr-475	2180	114	thus	thus	ADV
ftr-475	2180	115	,	,	PUNCT
ftr-475	2180	116	if	if	SCONJ
ftr-475	2180	117	the	the	DET
ftr-475	2180	118	remic	remic	NOUN
ftr-475	2180	119	never	never	ADV
ftr-475	2180	120	distributes	distribute	VERB
ftr-475	2180	121	any	any	DET
ftr-475	2180	122	cash	cash	NOUN
ftr-475	2180	123	,	,	PUNCT
ftr-475	2180	124	then	then	ADV
ftr-475	2180	125	there	there	PRON
ftr-475	2180	126	is	be	VERB
ftr-475	2180	127	nothing	nothing	PRON
ftr-475	2180	128	to	to	PART
ftr-475	2180	129	which	which	PRON
ftr-475	2180	130	withholding	withholding	NOUN
ftr-475	2180	131	taxes	taxis	NOUN
ftr-475	2180	132	can	can	AUX
ftr-475	2180	133	attach	attach	VERB
ftr-475	2180	134	.	.	PUNCT
ftr-475	2181	1	alternatively	alternatively	ADV
ftr-475	2181	2	,	,	PUNCT
ftr-475	2181	3	if	if	SCONJ
ftr-475	2181	4	cash	cash	NOUN
ftr-475	2181	5	distributions	distribution	NOUN
ftr-475	2181	6	are	be	AUX
ftr-475	2181	7	delayed	delay	VERB
ftr-475	2181	8	,	,	PUNCT
ftr-475	2181	9	for	for	ADP
ftr-475	2181	10	example	example	NOUN
ftr-475	2181	11	,	,	PUNCT
ftr-475	2181	12	until	until	SCONJ
ftr-475	2181	13	the	the	DET
ftr-475	2181	14	end	end	NOUN
ftr-475	2181	15	of	of	ADP
ftr-475	2181	16	the	the	DET
ftr-475	2181	17	life	life	NOUN
ftr-475	2181	18	of	of	ADP
ftr-475	2181	19	the	the	DET
ftr-475	2181	20	remic	remic	ADJ
ftr-475	2181	21	,	,	PUNCT
ftr-475	2181	22	substantial	substantial	ADJ
ftr-475	2181	23	deferral	deferral	NOUN
ftr-475	2181	24	can	can	AUX
ftr-475	2181	25	be	be	AUX
ftr-475	2181	26	obtained.297	obtained.297	ADV
ftr-475	2181	27	by	by	ADP
ftr-475	2181	28	tying	tie	VERB
ftr-475	2181	29	the	the	DET
ftr-475	2181	30	application	application	NOUN
ftr-475	2181	31	of	of	ADP
ftr-475	2181	32	withholding	withhold	VERB
ftr-475	2181	33	taxes	taxis	NOUN
ftr-475	2181	34	to	to	ADP
ftr-475	2181	35	actual	actual	ADJ
ftr-475	2181	36	distributions	distribution	NOUN
ftr-475	2181	37	,	,	PUNCT
ftr-475	2181	38	congress	congress	PROPN
ftr-475	2181	39	was	be	AUX
ftr-475	2181	40	not	not	PART
ftr-475	2181	41	adopting	adopt	VERB
ftr-475	2181	42	a	a	DET
ftr-475	2181	43	novel	novel	ADJ
ftr-475	2181	44	approach	approach	NOUN
ftr-475	2181	45	,	,	PUNCT
ftr-475	2181	46	but	but	CCONJ
ftr-475	2181	47	was	be	AUX
ftr-475	2181	48	merely	merely	ADV
ftr-475	2181	49	applying	apply	VERB
ftr-475	2181	50	the	the	DET
ftr-475	2181	51	general	general	ADJ
ftr-475	2181	52	rule	rule	NOUN
ftr-475	2181	53	that	that	SCONJ
ftr-475	2181	54	withholding	withholding	NOUN
ftr-475	2181	55	taxes	taxis	NOUN
ftr-475	2181	56	do	do	AUX
ftr-475	2181	57	not	not	PART
ftr-475	2181	58	apply	apply	VERB
ftr-475	2181	59	until	until	SCONJ
ftr-475	2181	60	amounts	amount	NOUN
ftr-475	2181	61	are	be	AUX
ftr-475	2181	62	actually	actually	ADV
ftr-475	2181	63	paid	pay	VERB
ftr-475	2181	64	to	to	ADP
ftr-475	2181	65	the	the	DET
ftr-475	2181	66	foreign	foreign	ADJ
ftr-475	2181	67	person.298	person.298	NOUN
ftr-475	2181	68	moreover	moreover	ADV
ftr-475	2181	69	,	,	PUNCT
ftr-475	2181	70	this	this	DET
ftr-475	2181	71	treatment	treatment	NOUN
ftr-475	2181	72	comports	comport	VERB
ftr-475	2181	73	specifically	specifically	ADV
ftr-475	2181	74	with	with	ADP
ftr-475	2181	75	the	the	DET
ftr-475	2181	76	treatment	treatment	NOUN
ftr-475	2181	77	of	of	ADP
ftr-475	2181	78	debt	debt	NOUN
ftr-475	2181	79	instruments	instrument	NOUN
ftr-475	2181	80	issued	issue	VERB
ftr-475	2181	81	with	with	ADP
ftr-475	2181	82	original	original	ADJ
ftr-475	2181	83	issue	issue	NOUN
ftr-475	2181	84	discount	discount	NOUN
ftr-475	2181	85	,	,	PUNCT
ftr-475	2181	86	a	a	DET
ftr-475	2181	87	closely	closely	ADV
ftr-475	2181	88	analogous	analogous	ADJ
ftr-475	2181	89	situation	situation	NOUN
ftr-475	2181	90	.	.	PUNCT
ftr-475	2182	1	notwithstanding	notwithstanding	ADP
ftr-475	2182	2	the	the	DET
ftr-475	2182	3	general	general	ADJ
ftr-475	2182	4	timing	timing	NOUN
ftr-475	2182	5	rule	rule	NOUN
ftr-475	2182	6	of	of	ADP
ftr-475	2182	7	section	section	NOUN
ftr-475	2182	8	860g(b)(1	860g(b)(1	PROPN
ftr-475	2182	9	)	)	PUNCT
ftr-475	2182	10	,	,	PUNCT
ftr-475	2182	11	the	the	DET
ftr-475	2182	12	legislative	legislative	ADJ
ftr-475	2182	13	history	history	NOUN
ftr-475	2182	14	provides	provide	VERB
ftr-475	2182	15	that	that	SCONJ
ftr-475	2182	16	a	a	DET
ftr-475	2182	17	different	different	ADJ
ftr-475	2182	18	rule	rule	NOUN
ftr-475	2182	19	may	may	AUX
ftr-475	2182	20	be	be	AUX
ftr-475	2182	21	appropriate	appropriate	ADJ
ftr-475	2182	22	in	in	ADP
ftr-475	2182	23	certain	certain	ADJ
ftr-475	2182	24	tax	tax	NOUN
ftr-475	2182	25	avoidance	avoidance	NOUN
ftr-475	2182	26	situations	situation	NOUN
ftr-475	2182	27	:	:	PUNCT
ftr-475	2182	28	the	the	DET
ftr-475	2182	29	conference	conference	NOUN
ftr-475	2182	30	agreement	agreement	NOUN
ftr-475	2182	31	also	also	ADV
ftr-475	2182	32	provides	provide	VERB
ftr-475	2182	33	that	that	SCONJ
ftr-475	2182	34	under	under	ADP
ftr-475	2182	35	regulations	regulation	NOUN
ftr-475	2182	36	,	,	PUNCT
ftr-475	2182	37	the	the	DET
ftr-475	2182	38	amounts	amount	NOUN
ftr-475	2182	39	includible	includible	NOUN
ftr-475	2182	40	may	may	AUX
ftr-475	2182	41	be	be	AUX
ftr-475	2182	42	taken	take	VERB
ftr-475	2182	43	into	into	ADP
ftr-475	2182	44	account	account	NOUN
ftr-475	2182	45	earlier	early	ADV
ftr-475	2182	46	than	than	SCONJ
ftr-475	2182	47	otherwise	otherwise	ADV
ftr-475	2182	48	provided	provide	VERB
ftr-475	2182	49	where	where	SCONJ
ftr-475	2182	50	necessary	necessary	ADJ
ftr-475	2182	51	to	to	PART
ftr-475	2182	52	prevent	prevent	VERB
ftr-475	2182	53	avoidance	avoidance	NOUN
ftr-475	2182	54	of	of	ADP
ftr-475	2182	55	tax	tax	NOUN
ftr-475	2182	56	.	.	PUNCT
ftr-475	2183	1	the	the	DET
ftr-475	2183	2	conferees	conferee	NOUN
ftr-475	2183	3	intend	intend	VERB
ftr-475	2183	4	that	that	SCONJ
ftr-475	2183	5	this	this	DET
ftr-475	2183	6	regulatory	regulatory	ADJ
ftr-475	2183	7	294	294	NUM
ftr-475	2183	8	.	.	PUNCT
ftr-475	2184	1	i	i	PRON
ftr-475	2184	2	d.	d.	PROPN
ftr-475	2184	3	295	295	NUM
ftr-475	2184	4	.	.	PUNCT
ftr-475	2185	1	irc	irc	PROPN
ftr-475	2185	2	§	§	PROPN
ftr-475	2185	3	860g(b)(1	860g(b)(1	PROPN
ftr-475	2185	4	)	)	PUNCT
ftr-475	2185	5	.	.	PUNCT
ftr-475	2186	1	296	296	NUM
ftr-475	2186	2	.	.	PUNCT
ftr-475	2187	1	i	i	PRON
ftr-475	2187	2	d.	d.	PROPN
ftr-475	2187	3	297	297	NUM
ftr-475	2187	4	.	.	PUNCT
ftr-475	2188	1	as	as	SCONJ
ftr-475	2188	2	discussed	discuss	VERB
ftr-475	2188	3	infra	infra	NOUN
ftr-475	2188	4	part	part	NOUN
ftr-475	2188	5	vii.d	vii.d	PROPN
ftr-475	2188	6	.	.	PROPN
ftr-475	2188	7	,	,	PUNCT
ftr-475	2188	8	however	however	ADV
ftr-475	2188	9	,	,	PUNCT
ftr-475	2188	10	transfer	transfer	VERB
ftr-475	2188	11	restrictions	restriction	NOUN
ftr-475	2188	12	substantially	substantially	ADV
ftr-475	2188	13	eliminate	eliminate	VERB
ftr-475	2188	14	these	these	DET
ftr-475	2188	15	strategies	strategy	NOUN
ftr-475	2188	16	now	now	ADV
ftr-475	2188	17	.	.	PUNCT
ftr-475	2189	1	298	298	X
ftr-475	2189	2	.	.	PUNCT
ftr-475	2190	1	see	see	VERB
ftr-475	2190	2	irc	irc	PROPN
ftr-475	2190	3	§	§	PROPN
ftr-475	2190	4	§	§	PROPN
ftr-475	2190	5	871(a	871(a	PROPN
ftr-475	2190	6	)	)	PUNCT
ftr-475	2190	7	,	,	PUNCT
ftr-475	2190	8	881(a	881(a	PROPN
ftr-475	2190	9	)	)	PUNCT
ftr-475	2190	10	,	,	PUNCT
ftr-475	2190	11	(	(	PUNCT
ftr-475	2190	12	withholding	withhold	VERB
ftr-475	2190	13	tax	tax	NOUN
ftr-475	2190	14	equals	equal	VERB
ftr-475	2190	15	"	"	PUNCT
ftr-475	2190	16	30	30	NUM
ftr-475	2190	17	percent	percent	NOUN
ftr-475	2190	18	of	of	ADP
ftr-475	2190	19	the	the	DET
ftr-475	2190	20	amount	amount	NOUN
ftr-475	2190	21	received	receive	VERB
ftr-475	2190	22	'	'	PUNCT
ftr-475	2190	23	)	)	PUNCT
ftr-475	2190	24	(	(	PUNCT
ftr-475	2190	25	emphasis	emphasis	NOUN
ftr-475	2190	26	added	add	VERB
ftr-475	2190	27	)	)	PUNCT
ftr-475	2190	28	;	;	PUNCT
ftr-475	2190	29	regs	reg	NOUN
ftr-475	2190	30	.	.	PUNCT
ftr-475	2191	1	§	§	PROPN
ftr-475	2191	2	1.1441	1.1441	NUM
ftr-475	2191	3	-	-	SYM
ftr-475	2191	4	1	1	NUM
ftr-475	2191	5	(	(	PUNCT
ftr-475	2191	6	withholding	withholding	NOUN
ftr-475	2191	7	taxes	taxis	NOUN
ftr-475	2191	8	apply	apply	VERB
ftr-475	2191	9	"	"	PUNCT
ftr-475	2191	10	when	when	SCONJ
ftr-475	2191	11	such	such	ADJ
ftr-475	2191	12	income	income	NOUN
ftr-475	2191	13	is	be	AUX
ftr-475	2191	14	paid	pay	VERB
ftr-475	2191	15	to	to	ADP
ftr-475	2191	16	a	a	DET
ftr-475	2191	17	nonresident	nonresident	NOUN
ftr-475	2191	18	"	"	PUNCT
ftr-475	2191	19	)	)	PUNCT
ftr-475	2191	20	.	.	PUNCT
ftr-475	2192	1	see	see	VERB
ftr-475	2192	2	generally	generally	ADV
ftr-475	2192	3	harvey	harvey	PROPN
ftr-475	2192	4	p.	p.	PROPN
ftr-475	2192	5	dale	dale	PROPN
ftr-475	2192	6	,	,	PUNCT
ftr-475	2192	7	withholding	withhold	VERB
ftr-475	2192	8	tax	tax	NOUN
ftr-475	2192	9	on	on	ADP
ftr-475	2192	10	payments	payment	NOUN
ftr-475	2192	11	to	to	ADP
ftr-475	2192	12	foreign	foreign	ADJ
ftr-475	2192	13	persons	person	NOUN
ftr-475	2192	14	,	,	PUNCT
ftr-475	2192	15	36	36	NUM
ftr-475	2192	16	tax	tax	NOUN
ftr-475	2192	17	l.	l.	PROPN
ftr-475	2192	18	rev	rev	PROPN
ftr-475	2192	19	.	.	PROPN
ftr-475	2192	20	49	49	NUM
ftr-475	2192	21	,	,	PUNCT
ftr-475	2192	22	73	73	NUM
ftr-475	2192	23	-	-	SYM
ftr-475	2192	24	74	74	NUM
ftr-475	2192	25	(	(	PUNCT
ftr-475	2192	26	1980	1980	NUM
ftr-475	2192	27	)	)	PUNCT
ftr-475	2192	28	(	(	PUNCT
ftr-475	2192	29	noting	note	VERB
ftr-475	2192	30	that	that	SCONJ
ftr-475	2192	31	withholding	withholding	NOUN
ftr-475	2192	32	generally	generally	ADV
ftr-475	2192	33	applies	apply	VERB
ftr-475	2192	34	on	on	ADP
ftr-475	2192	35	a	a	DET
ftr-475	2192	36	cash	cash	NOUN
ftr-475	2192	37	basis	basis	NOUN
ftr-475	2192	38	)	)	PUNCT
ftr-475	2192	39	.	.	PUNCT
ftr-475	2193	1	a	a	DET
ftr-475	2193	2	statutory	statutory	ADJ
ftr-475	2193	3	exception	exception	NOUN
ftr-475	2193	4	to	to	ADP
ftr-475	2193	5	this	this	DET
ftr-475	2193	6	cash	cash	NOUN
ftr-475	2193	7	basis	basis	NOUN
ftr-475	2193	8	approach	approach	NOUN
ftr-475	2193	9	is	be	AUX
ftr-475	2193	10	provided	provide	VERB
ftr-475	2193	11	for	for	ADP
ftr-475	2193	12	partnerships	partnership	NOUN
ftr-475	2193	13	,	,	PUNCT
ftr-475	2193	14	under	under	ADP
ftr-475	2193	15	which	which	PRON
ftr-475	2193	16	withholding	withholding	NOUN
ftr-475	2193	17	applies	apply	VERB
ftr-475	2193	18	to	to	ADP
ftr-475	2193	19	a	a	DET
ftr-475	2193	20	foreign	foreign	ADJ
ftr-475	2193	21	partner	partner	NOUN
ftr-475	2193	22	's	's	PART
ftr-475	2193	23	distributive	distributive	ADJ
ftr-475	2193	24	share	share	NOUN
ftr-475	2193	25	,	,	PUNCT
ftr-475	2193	26	whether	whether	SCONJ
ftr-475	2193	27	or	or	CCONJ
ftr-475	2193	28	not	not	PART
ftr-475	2193	29	actually	actually	ADV
ftr-475	2193	30	distributed	distribute	VERB
ftr-475	2193	31	.	.	PUNCT
ftr-475	2194	1	irc	irc	PROPN
ftr-475	2194	2	§	§	PROPN
ftr-475	2194	3	1441(b	1441(b	PROPN
ftr-475	2194	4	)	)	PUNCT
ftr-475	2194	5	;	;	PUNCT
ftr-475	2195	1	regs	reg	NOUN
ftr-475	2195	2	.	.	PUNCT
ftr-475	2196	1	§	§	PROPN
ftr-475	2196	2	1.1441	1.1441	NUM
ftr-475	2196	3	-	-	PUNCT
ftr-475	2196	4	3(f	3(f	NUM
ftr-475	2196	5	)	)	PUNCT
ftr-475	2196	6	.	.	PUNCT
ftr-475	2197	1	significantly	significantly	ADV
ftr-475	2197	2	,	,	PUNCT
ftr-475	2197	3	congress	congress	PROPN
ftr-475	2197	4	opted	opt	VERB
ftr-475	2197	5	not	not	PART
ftr-475	2197	6	to	to	PART
ftr-475	2197	7	adopt	adopt	VERB
ftr-475	2197	8	such	such	DET
ftr-475	2197	9	a	a	DET
ftr-475	2197	10	rule	rule	NOUN
ftr-475	2197	11	for	for	ADP
ftr-475	2197	12	remics	remic	NOUN
ftr-475	2197	13	.	.	PUNCT
ftr-475	2198	1	[	[	X
ftr-475	2198	2	vol	vol	NOUN
ftr-475	2198	3	2:4	2:4	NUM
ftr-475	2198	4	tax	tax	NOUN
ftr-475	2198	5	aspects	aspect	NOUN
ftr-475	2198	6	of	of	ADP
ftr-475	2198	7	remic	remic	ADJ
ftr-475	2198	8	residual	residual	ADJ
ftr-475	2198	9	interests	interest	NOUN
ftr-475	2198	10	authority	authority	NOUN
ftr-475	2198	11	may	may	AUX
ftr-475	2198	12	be	be	AUX
ftr-475	2198	13	exercised	exercise	VERB
ftr-475	2198	14	where	where	SCONJ
ftr-475	2198	15	the	the	DET
ftr-475	2198	16	residual	residual	ADJ
ftr-475	2198	17	interest	interest	NOUN
ftr-475	2198	18	in	in	ADP
ftr-475	2198	19	the	the	DET
ftr-475	2198	20	remic	remic	NOUN
ftr-475	2198	21	does	do	AUX
ftr-475	2198	22	not	not	PART
ftr-475	2198	23	have	have	VERB
ftr-475	2198	24	significant	significant	ADJ
ftr-475	2198	25	value	value	NOUN
ftr-475	2198	26	.	.	PUNCT
ftr-475	2198	27	'	'	PUNCT
ftr-475	2199	1	the	the	DET
ftr-475	2199	2	service	service	NOUN
ftr-475	2199	3	to	to	ADP
ftr-475	2199	4	date	date	NOUN
ftr-475	2199	5	has	have	AUX
ftr-475	2199	6	chosen	choose	VERB
ftr-475	2199	7	not	not	PART
ftr-475	2199	8	to	to	PART
ftr-475	2199	9	exercise	exercise	VERB
ftr-475	2199	10	this	this	DET
ftr-475	2199	11	authority	authority	NOUN
ftr-475	2199	12	.	.	PUNCT
ftr-475	2200	1	instead	instead	ADV
ftr-475	2200	2	,	,	PUNCT
ftr-475	2200	3	it	it	PRON
ftr-475	2200	4	has	have	AUX
ftr-475	2200	5	chosen	choose	VERB
ftr-475	2200	6	to	to	PART
ftr-475	2200	7	attempt	attempt	VERB
ftr-475	2200	8	to	to	PART
ftr-475	2200	9	combat	combat	VERB
ftr-475	2200	10	tax	tax	NOUN
ftr-475	2200	11	avoidance	avoidance	NOUN
ftr-475	2200	12	transfers	transfer	NOUN
ftr-475	2200	13	to	to	ADP
ftr-475	2200	14	foreign	foreign	ADJ
ftr-475	2200	15	persons	person	NOUN
ftr-475	2200	16	through	through	ADP
ftr-475	2200	17	substantive	substantive	ADJ
ftr-475	2200	18	restrictions	restriction	NOUN
ftr-475	2200	19	on	on	ADP
ftr-475	2200	20	the	the	DET
ftr-475	2200	21	type	type	NOUN
ftr-475	2200	22	of	of	ADP
ftr-475	2200	23	residual	residual	ADJ
ftr-475	2200	24	interest	interest	NOUN
ftr-475	2200	25	that	that	PRON
ftr-475	2200	26	may	may	AUX
ftr-475	2200	27	be	be	AUX
ftr-475	2200	28	transferred	transfer	VERB
ftr-475	2200	29	to	to	ADP
ftr-475	2200	30	a	a	DET
ftr-475	2200	31	foreign	foreign	ADJ
ftr-475	2200	32	person	person	NOUN
ftr-475	2200	33	.	.	PUNCT
ftr-475	2200	34	"	"	PUNCT
ftr-475	2201	1	°	°	CCONJ
ftr-475	2201	2	although	although	SCONJ
ftr-475	2201	3	the	the	DET
ftr-475	2201	4	legislative	legislative	ADJ
ftr-475	2201	5	history	history	NOUN
ftr-475	2201	6	quoted	quote	VERB
ftr-475	2201	7	above	above	ADV
ftr-475	2201	8	is	be	AUX
ftr-475	2201	9	not	not	PART
ftr-475	2201	10	clear	clear	ADJ
ftr-475	2201	11	about	about	ADP
ftr-475	2201	12	how	how	SCONJ
ftr-475	2201	13	much	much	ADJ
ftr-475	2201	14	earlier	early	ADJ
ftr-475	2201	15	one	one	PRON
ftr-475	2201	16	could	could	AUX
ftr-475	2201	17	take	take	VERB
ftr-475	2201	18	amounts	amount	NOUN
ftr-475	2201	19	into	into	ADP
ftr-475	2201	20	account	account	NOUN
ftr-475	2201	21	,	,	PUNCT
ftr-475	2201	22	one	one	NUM
ftr-475	2201	23	approach	approach	NOUN
ftr-475	2201	24	that	that	PRON
ftr-475	2201	25	could	could	AUX
ftr-475	2201	26	be	be	AUX
ftr-475	2201	27	taken	take	VERB
ftr-475	2201	28	is	be	AUX
ftr-475	2201	29	to	to	PART
ftr-475	2201	30	impose	impose	VERB
ftr-475	2201	31	withholding	withholding	NOUN
ftr-475	2201	32	at	at	ADP
ftr-475	2201	33	the	the	DET
ftr-475	2201	34	time	time	NOUN
ftr-475	2201	35	of	of	ADP
ftr-475	2201	36	"	"	PUNCT
ftr-475	2201	37	distributions	distribution	NOUN
ftr-475	2201	38	"	"	PUNCT
ftr-475	2201	39	(	(	PUNCT
ftr-475	2201	40	as	as	ADV
ftr-475	2201	41	expansively	expansively	ADV
ftr-475	2201	42	defined	define	VERB
ftr-475	2201	43	)	)	PUNCT
ftr-475	2201	44	,	,	PUNCT
ftr-475	2201	45	but	but	CCONJ
ftr-475	2201	46	impose	impose	VERB
ftr-475	2201	47	it	it	PRON
ftr-475	2201	48	on	on	ADP
ftr-475	2201	49	the	the	DET
ftr-475	2201	50	present	present	ADJ
ftr-475	2201	51	value	value	NOUN
ftr-475	2201	52	of	of	ADP
ftr-475	2201	53	anticipated	anticipate	VERB
ftr-475	2201	54	excess	excess	ADJ
ftr-475	2201	55	inclusion	inclusion	NOUN
ftr-475	2201	56	amounts	amount	NOUN
ftr-475	2201	57	.	.	PUNCT
ftr-475	2202	1	"	"	PUNCT
ftr-475	2202	2	'	'	PUNCT
ftr-475	2202	3	thus	thus	ADV
ftr-475	2202	4	,	,	PUNCT
ftr-475	2202	5	for	for	ADP
ftr-475	2202	6	example	example	NOUN
ftr-475	2202	7	,	,	PUNCT
ftr-475	2202	8	if	if	SCONJ
ftr-475	2202	9	negative	negative	ADJ
ftr-475	2202	10	value	value	NOUN
ftr-475	2202	11	residual	residual	ADJ
ftr-475	2202	12	interest	interest	NOUN
ftr-475	2202	13	is	be	AUX
ftr-475	2202	14	transferred	transfer	VERB
ftr-475	2202	15	by	by	ADP
ftr-475	2202	16	a	a	DET
ftr-475	2202	17	sponsor	sponsor	NOUN
ftr-475	2202	18	on	on	ADP
ftr-475	2202	19	the	the	DET
ftr-475	2202	20	startup	startup	ADJ
ftr-475	2202	21	day	day	NOUN
ftr-475	2202	22	to	to	ADP
ftr-475	2202	23	a	a	DET
ftr-475	2202	24	foreign	foreign	ADJ
ftr-475	2202	25	person	person	NOUN
ftr-475	2202	26	along	along	ADP
ftr-475	2202	27	with	with	ADP
ftr-475	2202	28	an	an	DET
ftr-475	2202	29	up	up	ADJ
ftr-475	2202	30	-	-	PUNCT
ftr-475	2202	31	front	front	NOUN
ftr-475	2202	32	payment	payment	NOUN
ftr-475	2202	33	,	,	PUNCT
ftr-475	2202	34	under	under	ADP
ftr-475	2202	35	the	the	DET
ftr-475	2202	36	foregoing	forego	VERB
ftr-475	2202	37	rule	rule	NOUN
ftr-475	2202	38	withholding	withholding	NOUN
ftr-475	2202	39	could	could	AUX
ftr-475	2202	40	attach	attach	VERB
ftr-475	2202	41	to	to	ADP
ftr-475	2202	42	the	the	DET
ftr-475	2202	43	up	up	ADJ
ftr-475	2202	44	-	-	PUNCT
ftr-475	2202	45	front	front	NOUN
ftr-475	2202	46	payment	payment	NOUN
ftr-475	2202	47	in	in	ADP
ftr-475	2202	48	an	an	DET
ftr-475	2202	49	amount	amount	NOUN
ftr-475	2202	50	equal	equal	ADJ
ftr-475	2202	51	to	to	ADP
ftr-475	2202	52	30	30	NUM
ftr-475	2202	53	%	%	NOUN
ftr-475	2202	54	of	of	ADP
ftr-475	2202	55	the	the	DET
ftr-475	2202	56	anticipated	anticipated	ADJ
ftr-475	2202	57	excess	excess	ADJ
ftr-475	2202	58	inclusions	inclusion	NOUN
ftr-475	2202	59	.	.	PUNCT
ftr-475	2203	1	apart	apart	ADV
ftr-475	2203	2	from	from	ADP
ftr-475	2203	3	the	the	DET
ftr-475	2203	4	time	time	NOUN
ftr-475	2203	5	at	at	ADP
ftr-475	2203	6	which	which	PRON
ftr-475	2203	7	withholding	withholding	NOUN
ftr-475	2203	8	attaches	attach	VERB
ftr-475	2203	9	,	,	PUNCT
ftr-475	2203	10	a	a	DET
ftr-475	2203	11	related	related	ADJ
ftr-475	2203	12	question	question	NOUN
ftr-475	2203	13	is	be	AUX
ftr-475	2203	14	the	the	DET
ftr-475	2203	15	manner	manner	NOUN
ftr-475	2203	16	in	in	ADP
ftr-475	2203	17	which	which	PRON
ftr-475	2203	18	withholding	withholding	NOUN
ftr-475	2203	19	is	be	AUX
ftr-475	2203	20	accomplished	accomplish	VERB
ftr-475	2203	21	.	.	PUNCT
ftr-475	2204	1	on	on	ADP
ftr-475	2204	2	this	this	DET
ftr-475	2204	3	score	score	NOUN
ftr-475	2204	4	,	,	PUNCT
ftr-475	2204	5	neither	neither	CCONJ
ftr-475	2204	6	the	the	DET
ftr-475	2204	7	statute	statute	NOUN
ftr-475	2204	8	nor	nor	CCONJ
ftr-475	2204	9	the	the	DET
ftr-475	2204	10	legislative	legislative	ADJ
ftr-475	2204	11	history	history	NOUN
ftr-475	2204	12	provides	provide	VERB
ftr-475	2204	13	specific	specific	ADJ
ftr-475	2204	14	guidance	guidance	NOUN
ftr-475	2204	15	.	.	PUNCT
ftr-475	2205	1	probably	probably	ADV
ftr-475	2205	2	the	the	DET
ftr-475	2205	3	most	most	ADV
ftr-475	2205	4	reasonable	reasonable	ADJ
ftr-475	2205	5	approach	approach	NOUN
ftr-475	2205	6	is	be	AUX
ftr-475	2205	7	to	to	PART
ftr-475	2205	8	follow	follow	VERB
ftr-475	2205	9	the	the	DET
ftr-475	2205	10	rules	rule	NOUN
ftr-475	2205	11	that	that	PRON
ftr-475	2205	12	apply	apply	VERB
ftr-475	2205	13	in	in	ADP
ftr-475	2205	14	the	the	DET
ftr-475	2205	15	case	case	NOUN
ftr-475	2205	16	of	of	ADP
ftr-475	2205	17	debt	debt	NOUN
ftr-475	2205	18	instruments	instrument	NOUN
ftr-475	2205	19	with	with	ADP
ftr-475	2205	20	oid.3	oid.3	PROPN
ftr-475	2205	21	2	2	NUM
ftr-475	2205	22	in	in	ADP
ftr-475	2205	23	this	this	DET
ftr-475	2205	24	regard	regard	NOUN
ftr-475	2205	25	,	,	PUNCT
ftr-475	2205	26	the	the	DET
ftr-475	2205	27	code	code	NOUN
ftr-475	2205	28	specifies	specifie	NOUN
ftr-475	2205	29	that	that	SCONJ
ftr-475	2205	30	when	when	SCONJ
ftr-475	2205	31	payments	payment	NOUN
ftr-475	2205	32	are	be	AUX
ftr-475	2205	33	made	make	VERB
ftr-475	2205	34	on	on	ADP
ftr-475	2205	35	a	a	DET
ftr-475	2205	36	bond	bond	NOUN
ftr-475	2205	37	,	,	PUNCT
ftr-475	2205	38	tax	tax	NOUN
ftr-475	2205	39	is	be	AUX
ftr-475	2205	40	withheld	withhold	VERB
ftr-475	2205	41	therefrom	therefrom	NOUN
ftr-475	2205	42	in	in	ADP
ftr-475	2205	43	an	an	DET
ftr-475	2205	44	amount	amount	NOUN
ftr-475	2205	45	equal	equal	ADJ
ftr-475	2205	46	to	to	ADP
ftr-475	2205	47	the	the	DET
ftr-475	2205	48	lesser	less	ADJ
ftr-475	2205	49	of	of	ADP
ftr-475	2205	50	(	(	PUNCT
ftr-475	2205	51	i	i	NOUN
ftr-475	2205	52	)	)	PUNCT
ftr-475	2205	53	30	30	NUM
ftr-475	2205	54	%	%	NOUN
ftr-475	2205	55	(	(	PUNCT
ftr-475	2205	56	or	or	CCONJ
ftr-475	2205	57	such	such	ADJ
ftr-475	2205	58	lesser	less	ADJ
ftr-475	2205	59	treaty	treaty	NOUN
ftr-475	2205	60	rate	rate	NOUN
ftr-475	2205	61	)	)	PUNCT
ftr-475	2205	62	of	of	ADP
ftr-475	2205	63	the	the	DET
ftr-475	2205	64	old	old	ADJ
ftr-475	2205	65	accruals	accrual	NOUN
ftr-475	2205	66	to	to	ADP
ftr-475	2205	67	date	date	NOUN
ftr-475	2205	68	for	for	ADP
ftr-475	2205	69	the	the	DET
ftr-475	2205	70	period	period	NOUN
ftr-475	2205	71	that	that	PRON
ftr-475	2205	72	the	the	DET
ftr-475	2205	73	foreign	foreign	ADJ
ftr-475	2205	74	person	person	NOUN
ftr-475	2205	75	has	have	AUX
ftr-475	2205	76	held	hold	VERB
ftr-475	2205	77	the	the	DET
ftr-475	2205	78	bond	bond	NOUN
ftr-475	2205	79	,	,	PUNCT
ftr-475	2205	80	and	and	CCONJ
ftr-475	2205	81	(	(	PUNCT
ftr-475	2205	82	ii	ii	NOUN
ftr-475	2205	83	)	)	PUNCT
ftr-475	2205	84	the	the	DET
ftr-475	2205	85	amount	amount	NOUN
ftr-475	2205	86	of	of	ADP
ftr-475	2205	87	such	such	ADJ
ftr-475	2205	88	payment	payment	NOUN
ftr-475	2205	89	as	as	SCONJ
ftr-475	2205	90	reduced	reduce	VERB
ftr-475	2205	91	by	by	ADP
ftr-475	2205	92	any	any	DET
ftr-475	2205	93	withholding	withholding	NOUN
ftr-475	2205	94	on	on	ADP
ftr-475	2205	95	such	such	ADJ
ftr-475	2205	96	payment	payment	NOUN
ftr-475	2205	97	.	.	PUNCT
ftr-475	2206	1	3	3	NUM
ftr-475	2206	2	in	in	ADP
ftr-475	2206	3	the	the	DET
ftr-475	2206	4	case	case	NOUN
ftr-475	2206	5	of	of	ADP
ftr-475	2206	6	a	a	DET
ftr-475	2206	7	sale	sale	NOUN
ftr-475	2206	8	or	or	CCONJ
ftr-475	2206	9	exchange	exchange	NOUN
ftr-475	2206	10	of	of	ADP
ftr-475	2206	11	a	a	DET
ftr-475	2206	12	residual	residual	ADJ
ftr-475	2206	13	interest	interest	NOUN
ftr-475	2206	14	,	,	PUNCT
ftr-475	2206	15	an	an	DET
ftr-475	2206	16	amount	amount	NOUN
ftr-475	2206	17	of	of	ADP
ftr-475	2206	18	the	the	DET
ftr-475	2206	19	proceeds	proceed	NOUN
ftr-475	2206	20	of	of	ADP
ftr-475	2206	21	such	such	ADJ
ftr-475	2206	22	sale	sale	NOUN
ftr-475	2206	23	equal	equal	ADJ
ftr-475	2206	24	to	to	ADP
ftr-475	2206	25	the	the	DET
ftr-475	2206	26	income	income	NOUN
ftr-475	2206	27	on	on	ADP
ftr-475	2206	28	the	the	DET
ftr-475	2206	29	residual	residual	ADJ
ftr-475	2206	30	interest	interest	NOUN
ftr-475	2206	31	accruing	accrue	VERB
ftr-475	2206	32	while	while	SCONJ
ftr-475	2206	33	the	the	DET
ftr-475	2206	34	foreign	foreign	ADJ
ftr-475	2206	35	person	person	NOUN
ftr-475	2206	36	held	hold	VERB
ftr-475	2206	37	it	it	PRON
ftr-475	2206	38	is	be	AUX
ftr-475	2206	39	subject	subject	ADJ
ftr-475	2206	40	to	to	ADP
ftr-475	2206	41	withholding	withholding	NOUN
ftr-475	2206	42	taxes	taxis	NOUN
ftr-475	2206	43	,	,	PUNCT
ftr-475	2206	44	even	even	ADV
ftr-475	2206	45	if	if	SCONJ
ftr-475	2206	46	such	such	ADJ
ftr-475	2206	47	amount	amount	NOUN
ftr-475	2206	48	is	be	AUX
ftr-475	2206	49	in	in	ADP
ftr-475	2206	50	excess	excess	NOUN
ftr-475	2206	51	of	of	ADP
ftr-475	2206	52	the	the	DET
ftr-475	2206	53	gain	gain	NOUN
ftr-475	2206	54	realized	realize	VERB
ftr-475	2206	55	on	on	ADP
ftr-475	2206	56	the	the	DET
ftr-475	2206	57	disposition	disposition	NOUN
ftr-475	2206	58	.	.	PUNCT
ftr-475	2206	59	'	'	PUNCT
ftr-475	2207	1	of	of	ADP
ftr-475	2207	2	course	course	NOUN
ftr-475	2207	3	,	,	PUNCT
ftr-475	2207	4	if	if	SCONJ
ftr-475	2207	5	the	the	DET
ftr-475	2207	6	foreign	foreign	ADJ
ftr-475	2207	7	holder	holder	NOUN
ftr-475	2207	8	has	have	VERB
ftr-475	2207	9	no	no	DET
ftr-475	2207	10	proceeds	proceed	NOUN
ftr-475	2207	11	from	from	ADP
ftr-475	2207	12	the	the	DET
ftr-475	2207	13	sale	sale	NOUN
ftr-475	2207	14	,	,	PUNCT
ftr-475	2207	15	then	then	ADV
ftr-475	2207	16	there	there	PRON
ftr-475	2207	17	is	be	VERB
ftr-475	2207	18	nothing	nothing	PRON
ftr-475	2207	19	to	to	ADP
ftr-475	2207	20	299	299	NUM
ftr-475	2207	21	.	.	PUNCT
ftr-475	2208	1	h.r	h.r	PROPN
ftr-475	2208	2	.	.	PROPN
ftr-475	2208	3	conf	conf	PROPN
ftr-475	2208	4	.	.	PUNCT
ftr-475	2209	1	rep	rep	PROPN
ftr-475	2209	2	.	.	PROPN
ftr-475	2209	3	no	no	PROPN
ftr-475	2209	4	.	.	NOUN
ftr-475	2209	5	841	841	NUM
ftr-475	2209	6	,	,	PUNCT
ftr-475	2209	7	supra	supra	ADJ
ftr-475	2209	8	note	note	NOUN
ftr-475	2209	9	31	31	NUM
ftr-475	2209	10	,	,	PUNCT
ftr-475	2209	11	at	at	ADP
ftr-475	2209	12	11	11	NUM
ftr-475	2209	13	-	-	SYM
ftr-475	2209	14	236	236	NUM
ftr-475	2209	15	.	.	PUNCT
ftr-475	2209	16	reprinted	reprint	VERB
ftr-475	2209	17	in	in	ADP
ftr-475	2209	18	1986	1986	NUM
ftr-475	2209	19	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-475	2209	20	.	.	PUNCT
ftr-475	2210	1	at	at	ADP
ftr-475	2210	2	4324	4324	NUM
ftr-475	2210	3	.	.	PUNCT
ftr-475	2211	1	300	300	NUM
ftr-475	2211	2	.	.	PUNCT
ftr-475	2212	1	see	see	VERB
ftr-475	2212	2	infra	infra	NOUN
ftr-475	2212	3	part	part	NOUN
ftr-475	2212	4	vii.d	vii.d	PROPN
ftr-475	2212	5	.	.	PUNCT
ftr-475	2213	1	301	301	NUM
ftr-475	2213	2	.	.	PUNCT
ftr-475	2214	1	the	the	DET
ftr-475	2214	2	rule	rule	NOUN
ftr-475	2214	3	thus	thus	ADV
ftr-475	2214	4	would	would	AUX
ftr-475	2214	5	be	be	AUX
ftr-475	2214	6	analogous	analogous	ADJ
ftr-475	2214	7	to	to	ADP
ftr-475	2214	8	the	the	DET
ftr-475	2214	9	tax	tax	NOUN
ftr-475	2214	10	in	in	ADP
ftr-475	2214	11	§	§	PROPN
ftr-475	2214	12	860e(e	860e(e	NUM
ftr-475	2214	13	)	)	PUNCT
ftr-475	2214	14	on	on	ADP
ftr-475	2214	15	transfers	transfer	NOUN
ftr-475	2214	16	of	of	ADP
ftr-475	2214	17	residual	residual	ADJ
ftr-475	2214	18	interests	interest	NOUN
ftr-475	2214	19	to	to	PART
ftr-475	2214	20	disqualified	disqualify	VERB
ftr-475	2214	21	persons	person	NOUN
ftr-475	2214	22	.	.	PUNCT
ftr-475	2215	1	302	302	NUM
ftr-475	2215	2	.	.	PUNCT
ftr-475	2216	1	the	the	DET
ftr-475	2216	2	legislative	legislative	ADJ
ftr-475	2216	3	history	history	NOUN
ftr-475	2216	4	specifically	specifically	ADV
ftr-475	2216	5	provides	provide	VERB
ftr-475	2216	6	that	that	SCONJ
ftr-475	2216	7	in	in	ADP
ftr-475	2216	8	the	the	DET
ftr-475	2216	9	case	case	NOUN
ftr-475	2216	10	of	of	ADP
ftr-475	2216	11	a	a	DET
ftr-475	2216	12	disposition	disposition	NOUN
ftr-475	2216	13	of	of	ADP
ftr-475	2216	14	a	a	DET
ftr-475	2216	15	residual	residual	ADJ
ftr-475	2216	16	interest	interest	NOUN
ftr-475	2216	17	,	,	PUNCT
ftr-475	2216	18	the	the	DET
ftr-475	2216	19	withholding	withholding	NOUN
ftr-475	2216	20	rules	rule	NOUN
ftr-475	2216	21	are	be	AUX
ftr-475	2216	22	to	to	PART
ftr-475	2216	23	apply	apply	VERB
ftr-475	2216	24	in	in	ADP
ftr-475	2216	25	the	the	DET
ftr-475	2216	26	same	same	ADJ
ftr-475	2216	27	manner	manner	NOUN
ftr-475	2216	28	they	they	PRON
ftr-475	2216	29	apply	apply	VERB
ftr-475	2216	30	upon	upon	SCONJ
ftr-475	2216	31	the	the	DET
ftr-475	2216	32	disposition	disposition	NOUN
ftr-475	2216	33	of	of	ADP
ftr-475	2216	34	an	an	DET
ftr-475	2216	35	instrument	instrument	NOUN
ftr-475	2216	36	with	with	ADP
ftr-475	2216	37	oid	oid	PROPN
ftr-475	2216	38	.	.	PUNCT
ftr-475	2217	1	see	see	VERB
ftr-475	2217	2	h.r	h.r	PROPN
ftr-475	2217	3	.	.	PROPN
ftr-475	2217	4	conf	conf	PROPN
ftr-475	2217	5	.	.	PUNCT
ftr-475	2218	1	rep	rep	PROPN
ftr-475	2218	2	.	.	PROPN
ftr-475	2218	3	no	no	PROPN
ftr-475	2218	4	.	.	NOUN
ftr-475	2218	5	841	841	NUM
ftr-475	2218	6	,	,	PUNCT
ftr-475	2218	7	supra	supra	ADJ
ftr-475	2218	8	note	note	NOUN
ftr-475	2218	9	31	31	NUM
ftr-475	2218	10	,	,	PUNCT
ftr-475	2218	11	at	at	ADP
ftr-475	2218	12	11	11	NUM
ftr-475	2218	13	-	-	SYM
ftr-475	2218	14	236	236	NUM
ftr-475	2218	15	n.18	n.18	NOUN
ftr-475	2218	16	,	,	PUNCT
ftr-475	2218	17	reprinted	reprint	VERB
ftr-475	2218	18	in	in	ADP
ftr-475	2218	19	1986	1986	NUM
ftr-475	2218	20	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-475	2218	21	.	.	PUNCT
ftr-475	2219	1	at	at	ADP
ftr-475	2219	2	4324	4324	NUM
ftr-475	2219	3	.	.	PUNCT
ftr-475	2220	1	it	it	PRON
ftr-475	2220	2	would	would	AUX
ftr-475	2220	3	be	be	AUX
ftr-475	2220	4	reading	read	VERB
ftr-475	2220	5	too	too	ADV
ftr-475	2220	6	much	much	ADJ
ftr-475	2220	7	into	into	ADP
ftr-475	2220	8	this	this	DET
ftr-475	2220	9	statement	statement	NOUN
ftr-475	2220	10	to	to	PART
ftr-475	2220	11	conclude	conclude	VERB
ftr-475	2220	12	that	that	SCONJ
ftr-475	2220	13	the	the	DET
ftr-475	2220	14	withholding	withholding	NOUN
ftr-475	2220	15	rules	rule	NOUN
ftr-475	2220	16	applicable	applicable	ADJ
ftr-475	2220	17	to	to	ADP
ftr-475	2220	18	old	old	ADJ
ftr-475	2220	19	instruments	instrument	NOUN
ftr-475	2220	20	prior	prior	ADV
ftr-475	2220	21	to	to	ADP
ftr-475	2220	22	disposition	disposition	NOUN
ftr-475	2220	23	are	be	AUX
ftr-475	2220	24	not	not	PART
ftr-475	2220	25	to	to	PART
ftr-475	2220	26	apply	apply	VERB
ftr-475	2220	27	,	,	PUNCT
ftr-475	2220	28	although	although	SCONJ
ftr-475	2220	29	it	it	PRON
ftr-475	2220	30	is	be	AUX
ftr-475	2220	31	a	a	DET
ftr-475	2220	32	bit	bit	NOUN
ftr-475	2220	33	puzzling	puzzle	VERB
ftr-475	2220	34	that	that	SCONJ
ftr-475	2220	35	congress	congress	PROPN
ftr-475	2220	36	focused	focus	VERB
ftr-475	2220	37	on	on	ADP
ftr-475	2220	38	the	the	DET
ftr-475	2220	39	need	need	NOUN
ftr-475	2220	40	for	for	ADP
ftr-475	2220	41	rules	rule	NOUN
ftr-475	2220	42	for	for	ADP
ftr-475	2220	43	dispositions	disposition	NOUN
ftr-475	2220	44	of	of	ADP
ftr-475	2220	45	residual	residual	ADJ
ftr-475	2220	46	interests	interest	NOUN
ftr-475	2220	47	,	,	PUNCT
ftr-475	2220	48	but	but	CCONJ
ftr-475	2220	49	overlooked	overlook	VERB
ftr-475	2220	50	the	the	DET
ftr-475	2220	51	need	need	NOUN
ftr-475	2220	52	for	for	ADP
ftr-475	2220	53	rules	rule	NOUN
ftr-475	2220	54	in	in	ADP
ftr-475	2220	55	all	all	DET
ftr-475	2220	56	other	other	ADJ
ftr-475	2220	57	cases	case	NOUN
ftr-475	2220	58	.	.	PUNCT
ftr-475	2221	1	303	303	X
ftr-475	2221	2	.	.	PUNCT
ftr-475	2221	3	irc	irc	PROPN
ftr-475	2221	4	§	§	PROPN
ftr-475	2221	5	§	§	PROPN
ftr-475	2221	6	1441(a	1441(a	NUM
ftr-475	2221	7	)	)	PUNCT
ftr-475	2221	8	,	,	PUNCT
ftr-475	2221	9	(	(	PUNCT
ftr-475	2221	10	b	b	NOUN
ftr-475	2221	11	)	)	PUNCT
ftr-475	2221	12	;	;	PUNCT
ftr-475	2221	13	871(a)(1)(c	871(a)(1)(c	NUM
ftr-475	2221	14	)	)	PUNCT
ftr-475	2221	15	.	.	PUNCT
ftr-475	2222	1	304	304	NUM
ftr-475	2222	2	.	.	PUNCT
ftr-475	2222	3	irc	irc	PROPN
ftr-475	2222	4	§	§	PROPN
ftr-475	2222	5	871(a)(1)(c)(i	871(a)(1)(c)(i	PROPN
ftr-475	2222	6	)	)	PUNCT
ftr-475	2222	7	.	.	PUNCT
ftr-475	2223	1	19941	19941	NUM
ftr-475	2223	2	florida	florida	PROPN
ftr-475	2223	3	tax	tax	PROPN
ftr-475	2223	4	review	review	NOUN
ftr-475	2223	5	which	which	DET
ftr-475	2223	6	withholding	withholding	NOUN
ftr-475	2223	7	can	can	AUX
ftr-475	2223	8	apply	apply	VERB
ftr-475	2223	9	.	.	PUNCT
ftr-475	2224	1	it	it	PRON
ftr-475	2224	2	is	be	AUX
ftr-475	2224	3	unclear	unclear	ADJ
ftr-475	2224	4	what	what	DET
ftr-475	2224	5	rule	rule	NOUN
ftr-475	2224	6	should	should	AUX
ftr-475	2224	7	apply	apply	VERB
ftr-475	2224	8	if	if	SCONJ
ftr-475	2224	9	a	a	DET
ftr-475	2224	10	foreign	foreign	ADJ
ftr-475	2224	11	holder	holder	NOUN
ftr-475	2224	12	makes	make	VERB
ftr-475	2224	13	a	a	DET
ftr-475	2224	14	payment	payment	NOUN
ftr-475	2224	15	to	to	ADP
ftr-475	2224	16	a	a	DET
ftr-475	2224	17	person	person	NOUN
ftr-475	2224	18	to	to	PART
ftr-475	2224	19	take	take	VERB
ftr-475	2224	20	ownership	ownership	NOUN
ftr-475	2224	21	of	of	ADP
ftr-475	2224	22	the	the	DET
ftr-475	2224	23	residual	residual	ADJ
ftr-475	2224	24	interest	interest	NOUN
ftr-475	2224	25	.	.	PUNCT
ftr-475	2225	1	b.	b.	PROPN
ftr-475	2225	2	securities	security	NOUN
ftr-475	2225	3	dealers	dealer	NOUN
ftr-475	2225	4	one	one	NUM
ftr-475	2225	5	type	type	NOUN
ftr-475	2225	6	of	of	ADP
ftr-475	2225	7	residual	residual	ADJ
ftr-475	2225	8	interest	interest	NOUN
ftr-475	2225	9	holder	holder	NOUN
ftr-475	2225	10	that	that	PRON
ftr-475	2225	11	warrants	warrant	NOUN
ftr-475	2225	12	special	special	ADJ
ftr-475	2225	13	attention	attention	NOUN
ftr-475	2225	14	is	be	AUX
ftr-475	2225	15	securities	security	NOUN
ftr-475	2225	16	dealers	dealer	NOUN
ftr-475	2225	17	.	.	PUNCT
ftr-475	2226	1	the	the	DET
ftr-475	2226	2	recent	recent	ADJ
ftr-475	2226	3	enactment	enactment	NOUN
ftr-475	2226	4	of	of	ADP
ftr-475	2226	5	section	section	NOUN
ftr-475	2226	6	475305	475305	NUM
ftr-475	2226	7	has	have	AUX
ftr-475	2226	8	broadened	broaden	VERB
ftr-475	2226	9	the	the	DET
ftr-475	2226	10	concept	concept	NOUN
ftr-475	2226	11	of	of	ADP
ftr-475	2226	12	a	a	DET
ftr-475	2226	13	securities	security	NOUN
ftr-475	2226	14	dealer	dealer	NOUN
ftr-475	2226	15	and	and	CCONJ
ftr-475	2226	16	sharpened	sharpen	VERB
ftr-475	2226	17	the	the	DET
ftr-475	2226	18	consequences	consequence	NOUN
ftr-475	2226	19	of	of	ADP
ftr-475	2226	20	that	that	DET
ftr-475	2226	21	status	status	NOUN
ftr-475	2226	22	,	,	PUNCT
ftr-475	2226	23	but	but	CCONJ
ftr-475	2226	24	it	it	PRON
ftr-475	2226	25	has	have	AUX
ftr-475	2226	26	also	also	ADV
ftr-475	2226	27	complicated	complicate	VERB
ftr-475	2226	28	and	and	CCONJ
ftr-475	2226	29	confused	confuse	VERB
ftr-475	2226	30	the	the	DET
ftr-475	2226	31	analysis	analysis	NOUN
ftr-475	2226	32	.	.	PUNCT
ftr-475	2227	1	although	although	SCONJ
ftr-475	2227	2	a	a	DET
ftr-475	2227	3	comprehensive	comprehensive	ADJ
ftr-475	2227	4	discussion	discussion	NOUN
ftr-475	2227	5	of	of	ADP
ftr-475	2227	6	the	the	DET
ftr-475	2227	7	tax	tax	NOUN
ftr-475	2227	8	rules	rule	NOUN
ftr-475	2227	9	relevant	relevant	ADJ
ftr-475	2227	10	to	to	ADP
ftr-475	2227	11	securities	security	NOUN
ftr-475	2227	12	dealers	dealer	NOUN
ftr-475	2227	13	is	be	AUX
ftr-475	2227	14	beyond	beyond	ADP
ftr-475	2227	15	the	the	DET
ftr-475	2227	16	scope	scope	NOUN
ftr-475	2227	17	of	of	ADP
ftr-475	2227	18	this	this	DET
ftr-475	2227	19	article	article	NOUN
ftr-475	2227	20	,	,	PUNCT
ftr-475	2227	21	several	several	ADJ
ftr-475	2227	22	selected	select	VERB
ftr-475	2227	23	issues	issue	NOUN
ftr-475	2227	24	warrant	warrant	VERB
ftr-475	2227	25	special	special	ADJ
ftr-475	2227	26	attention	attention	NOUN
ftr-475	2227	27	.	.	PUNCT
ftr-475	2228	1	one	one	NUM
ftr-475	2228	2	principal	principal	ADJ
ftr-475	2228	3	issue	issue	NOUN
ftr-475	2228	4	that	that	PRON
ftr-475	2228	5	arises	arise	VERB
ftr-475	2228	6	is	be	AUX
ftr-475	2228	7	whether	whether	SCONJ
ftr-475	2228	8	remic	remic	ADJ
ftr-475	2228	9	residual	residual	ADJ
ftr-475	2228	10	interests	interest	NOUN
ftr-475	2228	11	actually	actually	ADV
ftr-475	2228	12	are	be	AUX
ftr-475	2228	13	"	"	PUNCT
ftr-475	2228	14	securities	security	NOUN
ftr-475	2228	15	"	"	PUNCT
ftr-475	2228	16	in	in	ADP
ftr-475	2228	17	the	the	DET
ftr-475	2228	18	first	first	ADJ
ftr-475	2228	19	place	place	NOUN
ftr-475	2228	20	.	.	PUNCT
ftr-475	2229	1	in	in	ADP
ftr-475	2229	2	general	general	ADJ
ftr-475	2229	3	,	,	PUNCT
ftr-475	2229	4	there	there	PRON
ftr-475	2229	5	seems	seem	VERB
ftr-475	2229	6	to	to	PART
ftr-475	2229	7	be	be	AUX
ftr-475	2229	8	no	no	DET
ftr-475	2229	9	question	question	NOUN
ftr-475	2229	10	that	that	SCONJ
ftr-475	2229	11	residual	residual	ADJ
ftr-475	2229	12	interests	interest	NOUN
ftr-475	2229	13	may	may	AUX
ftr-475	2229	14	be	be	AUX
ftr-475	2229	15	securities	security	NOUN
ftr-475	2229	16	at	at	ADP
ftr-475	2229	17	least	least	ADJ
ftr-475	2229	18	in	in	ADP
ftr-475	2229	19	some	some	DET
ftr-475	2229	20	instances	instance	NOUN
ftr-475	2229	21	,	,	PUNCT
ftr-475	2229	22	but	but	CCONJ
ftr-475	2229	23	the	the	DET
ftr-475	2229	24	service	service	NOUN
ftr-475	2229	25	currently	currently	ADV
ftr-475	2229	26	is	be	AUX
ftr-475	2229	27	unwilling	unwilling	ADJ
ftr-475	2229	28	to	to	PART
ftr-475	2229	29	treat	treat	VERB
ftr-475	2229	30	what	what	PRON
ftr-475	2229	31	it	it	PRON
ftr-475	2229	32	terms	term	VERB
ftr-475	2229	33	"	"	PUNCT
ftr-475	2229	34	negative	negative	ADJ
ftr-475	2229	35	value	value	NOUN
ftr-475	2229	36	"	"	PUNCT
ftr-475	2229	37	residual	residual	ADJ
ftr-475	2229	38	interests	interest	NOUN
ftr-475	2229	39	as	as	ADP
ftr-475	2229	40	securities	security	NOUN
ftr-475	2229	41	for	for	ADP
ftr-475	2229	42	some	some	DET
ftr-475	2229	43	purposes	purpose	NOUN
ftr-475	2229	44	.	.	PUNCT
ftr-475	2230	1	however	however	ADV
ftr-475	2230	2	,	,	PUNCT
ftr-475	2230	3	even	even	ADV
ftr-475	2230	4	if	if	SCONJ
ftr-475	2230	5	one	one	NOUN
ftr-475	2230	6	assumes	assume	VERB
ftr-475	2230	7	that	that	SCONJ
ftr-475	2230	8	residual	residual	ADJ
ftr-475	2230	9	interests	interest	NOUN
ftr-475	2230	10	are	be	AUX
ftr-475	2230	11	securities	security	NOUN
ftr-475	2230	12	in	in	ADP
ftr-475	2230	13	some	some	DET
ftr-475	2230	14	instances	instance	NOUN
ftr-475	2230	15	,	,	PUNCT
ftr-475	2230	16	a	a	DET
ftr-475	2230	17	second	second	ADJ
ftr-475	2230	18	issue	issue	NOUN
ftr-475	2230	19	that	that	PRON
ftr-475	2230	20	arises	arise	VERB
ftr-475	2230	21	relates	relate	VERB
ftr-475	2230	22	to	to	ADP
ftr-475	2230	23	how	how	SCONJ
ftr-475	2230	24	the	the	DET
ftr-475	2230	25	rules	rule	NOUN
ftr-475	2230	26	applicable	applicable	ADJ
ftr-475	2230	27	to	to	ADP
ftr-475	2230	28	securities	security	NOUN
ftr-475	2230	29	dealers	dealer	NOUN
ftr-475	2230	30	should	should	AUX
ftr-475	2230	31	apply	apply	VERB
ftr-475	2230	32	in	in	ADP
ftr-475	2230	33	the	the	DET
ftr-475	2230	34	case	case	NOUN
ftr-475	2230	35	of	of	ADP
ftr-475	2230	36	residual	residual	ADJ
ftr-475	2230	37	interests	interest	NOUN
ftr-475	2230	38	.	.	PUNCT
ftr-475	2231	1	finally	finally	ADV
ftr-475	2231	2	,	,	PUNCT
ftr-475	2231	3	apart	apart	ADV
ftr-475	2231	4	from	from	ADP
ftr-475	2231	5	the	the	DET
ftr-475	2231	6	status	status	NOUN
ftr-475	2231	7	of	of	ADP
ftr-475	2231	8	residual	residual	ADJ
ftr-475	2231	9	interests	interest	NOUN
ftr-475	2231	10	as	as	ADP
ftr-475	2231	11	securities	security	NOUN
ftr-475	2231	12	and	and	CCONJ
ftr-475	2231	13	the	the	DET
ftr-475	2231	14	rules	rule	NOUN
ftr-475	2231	15	applicable	applicable	ADJ
ftr-475	2231	16	thereto	thereto	VERB
ftr-475	2231	17	,	,	PUNCT
ftr-475	2231	18	an	an	DET
ftr-475	2231	19	issue	issue	NOUN
ftr-475	2231	20	arises	arise	VERB
ftr-475	2231	21	regarding	regard	VERB
ftr-475	2231	22	when	when	SCONJ
ftr-475	2231	23	a	a	DET
ftr-475	2231	24	person	person	NOUN
ftr-475	2231	25	should	should	AUX
ftr-475	2231	26	be	be	AUX
ftr-475	2231	27	considered	consider	VERB
ftr-475	2231	28	a	a	DET
ftr-475	2231	29	dealer	dealer	NOUN
ftr-475	2231	30	with	with	ADP
ftr-475	2231	31	respect	respect	NOUN
ftr-475	2231	32	to	to	ADP
ftr-475	2231	33	residual	residual	ADJ
ftr-475	2231	34	interests	interest	NOUN
ftr-475	2231	35	.	.	PUNCT
ftr-475	2232	1	1	1	X
ftr-475	2232	2	.	.	X
ftr-475	2232	3	remic	remic	ADJ
ftr-475	2232	4	residual	residual	ADJ
ftr-475	2232	5	interests	interest	NOUN
ftr-475	2232	6	as	as	ADP
ftr-475	2232	7	securities	security	NOUN
ftr-475	2232	8	a.	a.	NOUN
ftr-475	2232	9	in	in	ADP
ftr-475	2232	10	general.-the	general.-the	DET
ftr-475	2232	11	code	code	NOUN
ftr-475	2232	12	and	and	CCONJ
ftr-475	2232	13	regulations	regulation	NOUN
ftr-475	2232	14	do	do	AUX
ftr-475	2232	15	not	not	PART
ftr-475	2232	16	contain	contain	VERB
ftr-475	2232	17	a	a	DET
ftr-475	2232	18	comprehensive	comprehensive	ADJ
ftr-475	2232	19	definition	definition	NOUN
ftr-475	2232	20	of	of	ADP
ftr-475	2232	21	a	a	DET
ftr-475	2232	22	"	"	PUNCT
ftr-475	2232	23	security	security	NOUN
ftr-475	2232	24	,	,	PUNCT
ftr-475	2232	25	"	"	PUNCT
ftr-475	2232	26	but	but	CCONJ
ftr-475	2232	27	rather	rather	ADV
ftr-475	2232	28	provide	provide	VERB
ftr-475	2232	29	several	several	ADJ
ftr-475	2232	30	discrete	discrete	ADJ
ftr-475	2232	31	definitions	definition	NOUN
ftr-475	2232	32	tailored	tailor	VERB
ftr-475	2232	33	to	to	ADP
ftr-475	2232	34	specific	specific	ADJ
ftr-475	2232	35	code	code	NOUN
ftr-475	2232	36	provisions	provision	NOUN
ftr-475	2232	37	.	.	PUNCT
ftr-475	2233	1	306	306	NUM
ftr-475	2234	1	the	the	DET
ftr-475	2234	2	remic	remic	ADJ
ftr-475	2234	3	rules	rule	NOUN
ftr-475	2234	4	give	give	VERB
ftr-475	2234	5	305	305	NUM
ftr-475	2234	6	.	.	PUNCT
ftr-475	2235	1	section	section	NOUN
ftr-475	2235	2	475	475	NUM
ftr-475	2235	3	was	be	AUX
ftr-475	2235	4	enacted	enact	VERB
ftr-475	2235	5	as	as	ADP
ftr-475	2235	6	part	part	NOUN
ftr-475	2235	7	of	of	ADP
ftr-475	2235	8	the	the	DET
ftr-475	2235	9	omnibus	omnibus	ADJ
ftr-475	2235	10	budget	budget	NOUN
ftr-475	2235	11	reconciliation	reconciliation	NOUN
ftr-475	2235	12	act	act	NOUN
ftr-475	2235	13	of	of	ADP
ftr-475	2235	14	1993	1993	NUM
ftr-475	2235	15	,	,	PUNCT
ftr-475	2235	16	pub	pub	NOUN
ftr-475	2235	17	.	.	PUNCT
ftr-475	2236	1	l.	l.	PROPN
ftr-475	2236	2	no	no	INTJ
ftr-475	2236	3	.	.	PROPN
ftr-475	2237	1	103	103	NUM
ftr-475	2237	2	-	-	SYM
ftr-475	2237	3	66	66	NUM
ftr-475	2237	4	,	,	PUNCT
ftr-475	2237	5	§	§	PROPN
ftr-475	2237	6	13223	13223	NUM
ftr-475	2237	7	,	,	PUNCT
ftr-475	2237	8	107	107	NUM
ftr-475	2237	9	stat	stat	NOUN
ftr-475	2237	10	.	.	PUNCT
ftr-475	2238	1	312	312	NUM
ftr-475	2238	2	,	,	PUNCT
ftr-475	2238	3	481	481	NUM
ftr-475	2238	4	.	.	PUNCT
ftr-475	2239	1	in	in	ADP
ftr-475	2239	2	general	general	ADJ
ftr-475	2239	3	terms	term	NOUN
ftr-475	2239	4	,	,	PUNCT
ftr-475	2239	5	§	§	PROPN
ftr-475	2239	6	475	475	NUM
ftr-475	2239	7	provides	provide	VERB
ftr-475	2239	8	that	that	SCONJ
ftr-475	2239	9	a	a	DET
ftr-475	2239	10	dealer	dealer	NOUN
ftr-475	2239	11	in	in	ADP
ftr-475	2239	12	securities	security	NOUN
ftr-475	2239	13	must	must	AUX
ftr-475	2239	14	include	include	VERB
ftr-475	2239	15	all	all	DET
ftr-475	2239	16	securities	security	NOUN
ftr-475	2239	17	carried	carry	VERB
ftr-475	2239	18	in	in	ADP
ftr-475	2239	19	inventory	inventory	NOUN
ftr-475	2239	20	at	at	ADP
ftr-475	2239	21	their	their	PRON
ftr-475	2239	22	fair	fair	ADJ
ftr-475	2239	23	market	market	NOUN
ftr-475	2239	24	value	value	NOUN
ftr-475	2239	25	or	or	CCONJ
ftr-475	2239	26	,	,	PUNCT
ftr-475	2239	27	in	in	ADP
ftr-475	2239	28	the	the	DET
ftr-475	2239	29	case	case	NOUN
ftr-475	2239	30	of	of	ADP
ftr-475	2239	31	securities	security	NOUN
ftr-475	2239	32	not	not	PART
ftr-475	2239	33	included	include	VERB
ftr-475	2239	34	in	in	ADP
ftr-475	2239	35	inventory	inventory	NOUN
ftr-475	2239	36	,	,	PUNCT
ftr-475	2239	37	mark	mark	VERB
ftr-475	2239	38	such	such	ADJ
ftr-475	2239	39	securities	security	NOUN
ftr-475	2239	40	to	to	ADP
ftr-475	2239	41	market	market	NOUN
ftr-475	2239	42	unless	unless	SCONJ
ftr-475	2239	43	(	(	PUNCT
ftr-475	2239	44	among	among	ADP
ftr-475	2239	45	other	other	ADJ
ftr-475	2239	46	exceptions	exception	NOUN
ftr-475	2239	47	)	)	PUNCT
ftr-475	2239	48	it	it	PRON
ftr-475	2239	49	has	have	AUX
ftr-475	2239	50	specifically	specifically	ADV
ftr-475	2239	51	identified	identify	VERB
ftr-475	2239	52	the	the	DET
ftr-475	2239	53	securities	security	NOUN
ftr-475	2239	54	as	as	SCONJ
ftr-475	2239	55	held	hold	VERB
ftr-475	2239	56	for	for	ADP
ftr-475	2239	57	investment	investment	NOUN
ftr-475	2239	58	.	.	PUNCT
ftr-475	2240	1	section	section	NOUN
ftr-475	2240	2	475	475	NUM
ftr-475	2240	3	has	have	AUX
ftr-475	2240	4	received	receive	VERB
ftr-475	2240	5	an	an	DET
ftr-475	2240	6	unusual	unusual	ADJ
ftr-475	2240	7	amount	amount	NOUN
ftr-475	2240	8	of	of	ADP
ftr-475	2240	9	attention	attention	NOUN
ftr-475	2240	10	by	by	ADP
ftr-475	2240	11	the	the	DET
ftr-475	2240	12	service	service	NOUN
ftr-475	2240	13	since	since	SCONJ
ftr-475	2240	14	its	its	PRON
ftr-475	2240	15	enactment	enactment	NOUN
ftr-475	2240	16	.	.	PUNCT
ftr-475	2241	1	shortly	shortly	ADV
ftr-475	2241	2	after	after	ADP
ftr-475	2241	3	enactment	enactment	NOUN
ftr-475	2241	4	of	of	ADP
ftr-475	2241	5	§	§	PROPN
ftr-475	2241	6	475	475	NUM
ftr-475	2241	7	,	,	PUNCT
ftr-475	2241	8	the	the	DET
ftr-475	2241	9	service	service	NOUN
ftr-475	2241	10	issued	issue	VERB
ftr-475	2241	11	i.r.s	i.r.s	PROPN
ftr-475	2241	12	.	.	PUNCT
ftr-475	2242	1	notice	notice	VERB
ftr-475	2242	2	93	93	NUM
ftr-475	2242	3	-	-	SYM
ftr-475	2242	4	45	45	NUM
ftr-475	2242	5	,	,	PUNCT
ftr-475	2242	6	1993	1993	NUM
ftr-475	2242	7	-	-	SYM
ftr-475	2242	8	2	2	NUM
ftr-475	2242	9	c.b	c.b	PROPN
ftr-475	2242	10	.	.	PROPN
ftr-475	2242	11	334	334	NUM
ftr-475	2242	12	,	,	PUNCT
ftr-475	2242	13	extending	extend	VERB
ftr-475	2242	14	the	the	DET
ftr-475	2242	15	effective	effective	ADJ
ftr-475	2242	16	date	date	NOUN
ftr-475	2242	17	for	for	ADP
ftr-475	2242	18	the	the	DET
ftr-475	2242	19	identification	identification	NOUN
ftr-475	2242	20	.	.	PUNCT
ftr-475	2243	1	the	the	DET
ftr-475	2243	2	service	service	NOUN
ftr-475	2243	3	subsequently	subsequently	ADV
ftr-475	2243	4	issued	issue	VERB
ftr-475	2243	5	rev	rev	PROPN
ftr-475	2243	6	.	.	PROPN
ftr-475	2244	1	rul	rul	NOUN
ftr-475	2244	2	.	.	PUNCT
ftr-475	2245	1	93	93	NUM
ftr-475	2245	2	-	-	SYM
ftr-475	2245	3	76	76	NUM
ftr-475	2245	4	,	,	PUNCT
ftr-475	2245	5	1993	1993	NUM
ftr-475	2245	6	-	-	SYM
ftr-475	2245	7	2	2	NUM
ftr-475	2245	8	c.b	c.b	PROPN
ftr-475	2245	9	.	.	PROPN
ftr-475	2245	10	235	235	NUM
ftr-475	2245	11	,	,	PUNCT
ftr-475	2245	12	providing	provide	VERB
ftr-475	2245	13	limited	limited	ADJ
ftr-475	2245	14	guidance	guidance	NOUN
ftr-475	2245	15	on	on	ADP
ftr-475	2245	16	certain	certain	ADJ
ftr-475	2245	17	issues	issue	NOUN
ftr-475	2245	18	under	under	ADP
ftr-475	2245	19	§	§	PROPN
ftr-475	2245	20	475	475	NUM
ftr-475	2245	21	.	.	PUNCT
ftr-475	2246	1	then	then	ADV
ftr-475	2246	2	on	on	ADP
ftr-475	2246	3	december	december	PROPN
ftr-475	2246	4	28	28	NUM
ftr-475	2246	5	,	,	PUNCT
ftr-475	2246	6	1993	1993	NUM
ftr-475	2246	7	,	,	PUNCT
ftr-475	2246	8	in	in	ADP
ftr-475	2246	9	an	an	DET
ftr-475	2246	10	unusual	unusual	ADJ
ftr-475	2246	11	display	display	NOUN
ftr-475	2246	12	of	of	ADP
ftr-475	2246	13	alacrity	alacrity	NOUN
ftr-475	2246	14	,	,	PUNCT
ftr-475	2246	15	the	the	DET
ftr-475	2246	16	service	service	NOUN
ftr-475	2246	17	released	release	VERB
ftr-475	2246	18	temporary	temporary	ADJ
ftr-475	2246	19	and	and	CCONJ
ftr-475	2246	20	proposed	propose	VERB
ftr-475	2246	21	regulations	regulation	NOUN
ftr-475	2246	22	under	under	ADP
ftr-475	2246	23	§	§	PROPN
ftr-475	2246	24	475	475	NUM
ftr-475	2246	25	.	.	PUNCT
ftr-475	2247	1	temp	temp	NOUN
ftr-475	2247	2	.	.	PUNCT
ftr-475	2248	1	regs	regs	PROPN
ftr-475	2248	2	.	.	PUNCT
ftr-475	2249	1	§	§	PROPN
ftr-475	2249	2	§	§	PROPN
ftr-475	2249	3	475(b	475(b	PROPN
ftr-475	2249	4	)	)	PUNCT
ftr-475	2249	5	,	,	PUNCT
ftr-475	2249	6	(	(	PUNCT
ftr-475	2249	7	c	c	NOUN
ftr-475	2249	8	)	)	PUNCT
ftr-475	2249	9	,	,	PUNCT
ftr-475	2249	10	1994	1994	NUM
ftr-475	2249	11	-	-	SYM
ftr-475	2249	12	4	4	NUM
ftr-475	2249	13	i.r.b	i.r.b	NOUN
ftr-475	2249	14	.	.	PUNCT
ftr-475	2249	15	4	4	NUM
ftr-475	2249	16	(	(	PUNCT
ftr-475	2249	17	dec	dec	PROPN
ftr-475	2249	18	.	.	PROPN
ftr-475	2249	19	28	28	NUM
ftr-475	2249	20	,	,	PUNCT
ftr-475	2249	21	1993	1993	NUM
ftr-475	2249	22	)	)	PUNCT
ftr-475	2249	23	,	,	PUNCT
ftr-475	2249	24	and	and	CCONJ
ftr-475	2249	25	immediately	immediately	ADV
ftr-475	2249	26	thereafter	thereafter	ADV
ftr-475	2249	27	issued	issue	VERB
ftr-475	2249	28	rev	rev	PROPN
ftr-475	2249	29	.	.	PROPN
ftr-475	2250	1	rul	rul	PROPN
ftr-475	2250	2	.	.	PUNCT
ftr-475	2251	1	94	94	NUM
ftr-475	2251	2	-	-	SYM
ftr-475	2251	3	7	7	NUM
ftr-475	2251	4	,	,	PUNCT
ftr-475	2251	5	1994	1994	NUM
ftr-475	2251	6	-	-	SYM
ftr-475	2251	7	3	3	NUM
ftr-475	2251	8	i.r.b	i.r.b	NOUN
ftr-475	2251	9	.	.	PUNCT
ftr-475	2251	10	6	6	NUM
ftr-475	2251	11	,	,	PUNCT
ftr-475	2251	12	amending	amend	VERB
ftr-475	2251	13	rev	rev	PROPN
ftr-475	2251	14	.	.	PROPN
ftr-475	2252	1	rul	rul	NOUN
ftr-475	2252	2	.	.	PUNCT
ftr-475	2253	1	93	93	NUM
ftr-475	2253	2	-	-	SYM
ftr-475	2253	3	76	76	NUM
ftr-475	2253	4	in	in	ADP
ftr-475	2253	5	light	light	NOUN
ftr-475	2253	6	of	of	ADP
ftr-475	2253	7	the	the	DET
ftr-475	2253	8	regulations	regulation	NOUN
ftr-475	2253	9	.	.	PUNCT
ftr-475	2254	1	306	306	NUM
ftr-475	2254	2	.	.	PUNCT
ftr-475	2255	1	see	see	VERB
ftr-475	2255	2	,	,	PUNCT
ftr-475	2255	3	e.g.	e.g.	ADV
ftr-475	2255	4	,	,	PUNCT
ftr-475	2255	5	irc	irc	ADV
ftr-475	2255	6	§	§	PROPN
ftr-475	2255	7	165(g)(2	165(g)(2	NUM
ftr-475	2255	8	)	)	PUNCT
ftr-475	2255	9	(	(	PUNCT
ftr-475	2255	10	defining	define	VERB
ftr-475	2255	11	security	security	NOUN
ftr-475	2255	12	for	for	ADP
ftr-475	2255	13	purposes	purpose	NOUN
ftr-475	2255	14	of	of	ADP
ftr-475	2255	15	a	a	DET
ftr-475	2255	16	deduction	deduction	NOUN
ftr-475	2255	17	upon	upon	SCONJ
ftr-475	2255	18	worthlessness	worthlessness	NOUN
ftr-475	2255	19	)	)	PUNCT
ftr-475	2255	20	;	;	PUNCT
ftr-475	2255	21	irc	irc	PROPN
ftr-475	2255	22	§	§	PROPN
ftr-475	2255	23	475(c)(2	475(c)(2	PROPN
ftr-475	2255	24	)	)	PUNCT
ftr-475	2255	25	(	(	PUNCT
ftr-475	2255	26	defining	define	VERB
ftr-475	2255	27	a	a	DET
ftr-475	2255	28	security	security	NOUN
ftr-475	2255	29	for	for	ADP
ftr-475	2255	30	purposes	purpose	NOUN
ftr-475	2255	31	of	of	ADP
ftr-475	2255	32	the	the	DET
ftr-475	2255	33	mark	mark	NOUN
ftr-475	2255	34	-	-	PUNCT
ftr-475	2255	35	to	to	ADP
ftr-475	2255	36	-	-	PUNCT
ftr-475	2255	37	market	market	NOUN
ftr-475	2255	38	[	[	X
ftr-475	2255	39	vol	vol	NOUN
ftr-475	2255	40	2:4	2:4	NUM
ftr-475	2255	41	tax	tax	NOUN
ftr-475	2255	42	aspects	aspect	NOUN
ftr-475	2255	43	of	of	ADP
ftr-475	2255	44	remic	remic	ADJ
ftr-475	2255	45	residual	residual	ADJ
ftr-475	2255	46	interests	interest	NOUN
ftr-475	2255	47	only	only	ADV
ftr-475	2255	48	minimal	minimal	ADJ
ftr-475	2255	49	guidance	guidance	NOUN
ftr-475	2255	50	on	on	ADP
ftr-475	2255	51	when	when	SCONJ
ftr-475	2255	52	residual	residual	ADJ
ftr-475	2255	53	interests	interest	NOUN
ftr-475	2255	54	are	be	AUX
ftr-475	2255	55	to	to	PART
ftr-475	2255	56	be	be	AUX
ftr-475	2255	57	treated	treat	VERB
ftr-475	2255	58	as	as	ADP
ftr-475	2255	59	securities	security	NOUN
ftr-475	2255	60	under	under	ADP
ftr-475	2255	61	code	code	NOUN
ftr-475	2255	62	.	.	PUNCT
ftr-475	2256	1	for	for	ADP
ftr-475	2256	2	example	example	NOUN
ftr-475	2256	3	,	,	PUNCT
ftr-475	2256	4	section	section	NOUN
ftr-475	2256	5	860f(d)(1	860f(d)(1	NUM
ftr-475	2256	6	)	)	PUNCT
ftr-475	2256	7	provides	provide	VERB
ftr-475	2256	8	that	that	SCONJ
ftr-475	2256	9	all	all	DET
ftr-475	2256	10	residual	residual	ADJ
ftr-475	2256	11	interests	interest	NOUN
ftr-475	2256	12	are	be	AUX
ftr-475	2256	13	to	to	PART
ftr-475	2256	14	be	be	AUX
ftr-475	2256	15	treated	treat	VERB
ftr-475	2256	16	as	as	ADP
ftr-475	2256	17	securities	security	NOUN
ftr-475	2256	18	for	for	ADP
ftr-475	2256	19	purposes	purpose	NOUN
ftr-475	2256	20	of	of	ADP
ftr-475	2256	21	the	the	DET
ftr-475	2256	22	wash	wash	NOUN
ftr-475	2256	23	sale	sale	NOUN
ftr-475	2256	24	rules	rule	NOUN
ftr-475	2256	25	.	.	PUNCT
ftr-475	2257	1	°	°	ADP
ftr-475	2257	2	7	7	NUM
ftr-475	2257	3	similarly	similarly	ADV
ftr-475	2257	4	,	,	PUNCT
ftr-475	2257	5	section	section	NOUN
ftr-475	2257	6	582(c	582(c	PROPN
ftr-475	2257	7	)	)	PUNCT
ftr-475	2257	8	provides	provide	VERB
ftr-475	2257	9	that	that	SCONJ
ftr-475	2257	10	residual	residual	ADJ
ftr-475	2257	11	interests	interest	NOUN
ftr-475	2257	12	are	be	AUX
ftr-475	2257	13	to	to	PART
ftr-475	2257	14	be	be	AUX
ftr-475	2257	15	treated	treat	VERB
ftr-475	2257	16	as	as	ADP
ftr-475	2257	17	evidences	evidence	NOUN
ftr-475	2257	18	of	of	ADP
ftr-475	2257	19	indebtedness	indebtedness	NOUN
ftr-475	2257	20	for	for	ADP
ftr-475	2257	21	purposes	purpose	NOUN
ftr-475	2257	22	of	of	ADP
ftr-475	2257	23	the	the	DET
ftr-475	2257	24	rule	rule	NOUN
ftr-475	2257	25	applicable	applicable	ADJ
ftr-475	2257	26	to	to	ADP
ftr-475	2257	27	banks	bank	NOUN
ftr-475	2257	28	and	and	CCONJ
ftr-475	2257	29	thrifts	thrift	NOUN
ftr-475	2257	30	treating	treat	VERB
ftr-475	2257	31	gain	gain	NOUN
ftr-475	2257	32	or	or	CCONJ
ftr-475	2257	33	loss	loss	NOUN
ftr-475	2257	34	from	from	ADP
ftr-475	2257	35	the	the	DET
ftr-475	2257	36	sale	sale	NOUN
ftr-475	2257	37	or	or	CCONJ
ftr-475	2257	38	exchange	exchange	NOUN
ftr-475	2257	39	of	of	ADP
ftr-475	2257	40	evidences	evidence	NOUN
ftr-475	2257	41	of	of	ADP
ftr-475	2257	42	indebtedness	indebtedness	NOUN
ftr-475	2257	43	as	as	ADP
ftr-475	2257	44	ordinary	ordinary	ADJ
ftr-475	2257	45	in	in	ADP
ftr-475	2257	46	character.m	character.m	PROPN
ftr-475	2257	47	beyond	beyond	ADP
ftr-475	2257	48	that	that	PRON
ftr-475	2257	49	,	,	PUNCT
ftr-475	2257	50	the	the	DET
ftr-475	2257	51	remic	remic	ADJ
ftr-475	2257	52	provisions	provision	NOUN
ftr-475	2257	53	are	be	AUX
ftr-475	2257	54	silent	silent	ADJ
ftr-475	2257	55	as	as	ADP
ftr-475	2257	56	to	to	ADP
ftr-475	2257	57	the	the	DET
ftr-475	2257	58	status	status	NOUN
ftr-475	2257	59	of	of	ADP
ftr-475	2257	60	residual	residual	ADJ
ftr-475	2257	61	interests	interest	NOUN
ftr-475	2257	62	as	as	ADP
ftr-475	2257	63	securities	security	NOUN
ftr-475	2257	64	for	for	ADP
ftr-475	2257	65	other	other	ADJ
ftr-475	2257	66	purposes	purpose	NOUN
ftr-475	2257	67	under	under	ADP
ftr-475	2257	68	the	the	DET
ftr-475	2257	69	code	code	NOUN
ftr-475	2257	70	.	.	PUNCT
ftr-475	2258	1	two	two	NUM
ftr-475	2258	2	distinct	distinct	ADJ
ftr-475	2258	3	definitions	definition	NOUN
ftr-475	2258	4	of	of	ADP
ftr-475	2258	5	a	a	DET
ftr-475	2258	6	security	security	NOUN
ftr-475	2258	7	that	that	PRON
ftr-475	2258	8	are	be	AUX
ftr-475	2258	9	of	of	ADP
ftr-475	2258	10	particular	particular	ADJ
ftr-475	2258	11	importance	importance	NOUN
ftr-475	2258	12	for	for	ADP
ftr-475	2258	13	securities	security	NOUN
ftr-475	2258	14	dealers	dealer	NOUN
ftr-475	2258	15	are	be	AUX
ftr-475	2258	16	those	those	PRON
ftr-475	2258	17	contained	contain	VERB
ftr-475	2258	18	in	in	ADP
ftr-475	2258	19	section	section	NOUN
ftr-475	2258	20	475	475	NUM
ftr-475	2258	21	and	and	CCONJ
ftr-475	2258	22	section	section	NOUN
ftr-475	2258	23	1236	1236	NUM
ftr-475	2258	24	.	.	PUNCT
ftr-475	2259	1	the	the	DET
ftr-475	2259	2	status	status	NOUN
ftr-475	2259	3	of	of	ADP
ftr-475	2259	4	a	a	DET
ftr-475	2259	5	residual	residual	ADJ
ftr-475	2259	6	interest	interest	NOUN
ftr-475	2259	7	under	under	ADP
ftr-475	2259	8	each	each	PRON
ftr-475	2259	9	is	be	AUX
ftr-475	2259	10	discussed	discuss	VERB
ftr-475	2259	11	below	below	ADV
ftr-475	2259	12	.	.	PUNCT
ftr-475	2260	1	b.	b.	PROPN
ftr-475	2260	2	section	section	NOUN
ftr-475	2260	3	1236(c).-section	1236(c).-section	PROPN
ftr-475	2260	4	1236	1236	NUM
ftr-475	2260	5	provides	provide	VERB
ftr-475	2260	6	that	that	DET
ftr-475	2260	7	gain	gain	NOUN
ftr-475	2260	8	by	by	ADP
ftr-475	2260	9	a	a	DET
ftr-475	2260	10	dealer	dealer	NOUN
ftr-475	2260	11	on	on	ADP
ftr-475	2260	12	the	the	DET
ftr-475	2260	13	sale	sale	NOUN
ftr-475	2260	14	or	or	CCONJ
ftr-475	2260	15	exchange	exchange	NOUN
ftr-475	2260	16	of	of	ADP
ftr-475	2260	17	any	any	DET
ftr-475	2260	18	security	security	NOUN
ftr-475	2260	19	will	will	AUX
ftr-475	2260	20	not	not	PART
ftr-475	2260	21	be	be	AUX
ftr-475	2260	22	treated	treat	VERB
ftr-475	2260	23	as	as	ADP
ftr-475	2260	24	capital	capital	NOUN
ftr-475	2260	25	gain	gain	NOUN
ftr-475	2260	26	unless	unless	SCONJ
ftr-475	2260	27	the	the	DET
ftr-475	2260	28	dealer	dealer	NOUN
ftr-475	2260	29	has	have	AUX
ftr-475	2260	30	timely	timely	ADV
ftr-475	2260	31	identified	identify	VERB
ftr-475	2260	32	the	the	DET
ftr-475	2260	33	security	security	NOUN
ftr-475	2260	34	as	as	SCONJ
ftr-475	2260	35	held	hold	VERB
ftr-475	2260	36	for	for	ADP
ftr-475	2260	37	investment	investment	NOUN
ftr-475	2260	38	and	and	CCONJ
ftr-475	2260	39	the	the	DET
ftr-475	2260	40	security	security	NOUN
ftr-475	2260	41	was	be	AUX
ftr-475	2260	42	not	not	PART
ftr-475	2260	43	at	at	ADP
ftr-475	2260	44	any	any	DET
ftr-475	2260	45	time	time	NOUN
ftr-475	2260	46	held	hold	VERB
ftr-475	2260	47	primarily	primarily	ADV
ftr-475	2260	48	for	for	ADP
ftr-475	2260	49	sale	sale	NOUN
ftr-475	2260	50	to	to	ADP
ftr-475	2260	51	customers	customer	NOUN
ftr-475	2260	52	in	in	ADP
ftr-475	2260	53	the	the	DET
ftr-475	2260	54	ordinary	ordinary	ADJ
ftr-475	2260	55	course	course	NOUN
ftr-475	2260	56	of	of	ADP
ftr-475	2260	57	business.3	business.3	PROPN
ftr-475	2260	58	'	'	PUNCT
ftr-475	2260	59	similarly	similarly	ADV
ftr-475	2260	60	,	,	PUNCT
ftr-475	2260	61	no	no	DET
ftr-475	2260	62	loss	loss	NOUN
ftr-475	2260	63	will	will	AUX
ftr-475	2260	64	be	be	AUX
ftr-475	2260	65	treated	treat	VERB
ftr-475	2260	66	as	as	ADP
ftr-475	2260	67	ordinary	ordinary	ADJ
ftr-475	2260	68	if	if	SCONJ
ftr-475	2260	69	at	at	ADP
ftr-475	2260	70	any	any	DET
ftr-475	2260	71	time	time	NOUN
ftr-475	2260	72	it	it	PRON
ftr-475	2260	73	was	be	AUX
ftr-475	2260	74	identified	identify	VERB
ftr-475	2260	75	as	as	ADP
ftr-475	2260	76	held	hold	VERB
ftr-475	2260	77	for	for	ADP
ftr-475	2260	78	investment	investment	NOUN
ftr-475	2260	79	.	.	PUNCT
ftr-475	2261	1	"	"	PUNCT
ftr-475	2261	2	'	'	PUNCT
ftr-475	2261	3	however	however	ADV
ftr-475	2261	4	,	,	PUNCT
ftr-475	2261	5	mere	mere	ADJ
ftr-475	2261	6	failure	failure	NOUN
ftr-475	2261	7	to	to	PART
ftr-475	2261	8	identify	identify	VERB
ftr-475	2261	9	does	do	AUX
ftr-475	2261	10	not	not	PART
ftr-475	2261	11	mean	mean	VERB
ftr-475	2261	12	securities	security	NOUN
ftr-475	2261	13	are	be	AUX
ftr-475	2261	14	automatically	automatically	ADV
ftr-475	2261	15	treated	treat	VERB
ftr-475	2261	16	as	as	ADP
ftr-475	2261	17	inventory;3	inventory;3	PROPN
ftr-475	2261	18	"	"	PUNCT
ftr-475	2261	19	rather	rather	ADV
ftr-475	2261	20	,	,	PUNCT
ftr-475	2261	21	in	in	ADP
ftr-475	2261	22	such	such	ADJ
ftr-475	2261	23	case	case	NOUN
ftr-475	2261	24	,	,	PUNCT
ftr-475	2261	25	gains	gain	NOUN
ftr-475	2261	26	will	will	AUX
ftr-475	2261	27	be	be	AUX
ftr-475	2261	28	ordinary	ordinary	ADJ
ftr-475	2261	29	(	(	PUNCT
ftr-475	2261	30	because	because	SCONJ
ftr-475	2261	31	of	of	ADP
ftr-475	2261	32	the	the	DET
ftr-475	2261	33	failure	failure	NOUN
ftr-475	2261	34	to	to	PART
ftr-475	2261	35	identify	identify	VERB
ftr-475	2261	36	)	)	PUNCT
ftr-475	2261	37	,	,	PUNCT
ftr-475	2261	38	but	but	CCONJ
ftr-475	2261	39	losses	loss	NOUN
ftr-475	2261	40	will	will	AUX
ftr-475	2261	41	be	be	AUX
ftr-475	2261	42	capital	capital	NOUN
ftr-475	2261	43	if	if	SCONJ
ftr-475	2261	44	the	the	DET
ftr-475	2261	45	facts	fact	NOUN
ftr-475	2261	46	indicate	indicate	VERB
ftr-475	2261	47	that	that	SCONJ
ftr-475	2261	48	the	the	DET
ftr-475	2261	49	security	security	NOUN
ftr-475	2261	50	was	be	AUX
ftr-475	2261	51	in	in	ADP
ftr-475	2261	52	fact	fact	NOUN
ftr-475	2261	53	held	hold	VERB
ftr-475	2261	54	for	for	ADP
ftr-475	2261	55	investment	investment	NOUN
ftr-475	2261	56	.	.	PUNCT
ftr-475	2262	1	section	section	NOUN
ftr-475	2262	2	1236(c	1236(c	CCONJ
ftr-475	2262	3	)	)	PUNCT
ftr-475	2262	4	broadly	broadly	ADV
ftr-475	2262	5	defines	define	VERB
ftr-475	2262	6	a	a	DET
ftr-475	2262	7	"	"	PUNCT
ftr-475	2262	8	security	security	NOUN
ftr-475	2262	9	"	"	PUNCT
ftr-475	2262	10	for	for	ADP
ftr-475	2262	11	this	this	DET
ftr-475	2262	12	purpose	purpose	NOUN
ftr-475	2262	13	as	as	ADP
ftr-475	2262	14	:	:	PUNCT
ftr-475	2262	15	requirement	requirement	NOUN
ftr-475	2262	16	)	)	PUNCT
ftr-475	2262	17	;	;	PUNCT
ftr-475	2262	18	irc	irc	PROPN
ftr-475	2262	19	§	§	PROPN
ftr-475	2262	20	852(b)(3	852(b)(3	NUM
ftr-475	2262	21	)	)	PUNCT
ftr-475	2262	22	(	(	PUNCT
ftr-475	2262	23	adopting	adopt	VERB
ftr-475	2262	24	the	the	DET
ftr-475	2262	25	lengthy	lengthy	ADJ
ftr-475	2262	26	definition	definition	NOUN
ftr-475	2262	27	of	of	ADP
ftr-475	2262	28	a	a	DET
ftr-475	2262	29	security	security	NOUN
ftr-475	2262	30	in	in	ADP
ftr-475	2262	31	the	the	DET
ftr-475	2262	32	investment	investment	NOUN
ftr-475	2262	33	advisors	advisor	NOUN
ftr-475	2262	34	act	act	VERB
ftr-475	2262	35	of	of	ADP
ftr-475	2262	36	1940	1940	NUM
ftr-475	2262	37	)	)	PUNCT
ftr-475	2262	38	;	;	PUNCT
ftr-475	2262	39	irc	irc	PROPN
ftr-475	2262	40	§	§	PROPN
ftr-475	2262	41	1091(c	1091(c	NUM
ftr-475	2262	42	)	)	PUNCT
ftr-475	2262	43	(	(	PUNCT
ftr-475	2262	44	defining	define	VERB
ftr-475	2262	45	a	a	DET
ftr-475	2262	46	security	security	NOUN
ftr-475	2262	47	for	for	ADP
ftr-475	2262	48	wash	wash	NOUN
ftr-475	2262	49	sale	sale	NOUN
ftr-475	2262	50	purposes	purpose	NOUN
ftr-475	2262	51	)	)	PUNCT
ftr-475	2262	52	;	;	PUNCT
ftr-475	2262	53	irc	irc	PROPN
ftr-475	2262	54	§	§	PROPN
ftr-475	2262	55	1236(c	1236(c	NUM
ftr-475	2262	56	)	)	PUNCT
ftr-475	2262	57	(	(	PUNCT
ftr-475	2262	58	defining	define	VERB
ftr-475	2262	59	a	a	DET
ftr-475	2262	60	security	security	NOUN
ftr-475	2262	61	for	for	ADP
ftr-475	2262	62	purposes	purpose	NOUN
ftr-475	2262	63	of	of	ADP
ftr-475	2262	64	the	the	DET
ftr-475	2262	65	identification	identification	NOUN
ftr-475	2262	66	requirement	requirement	NOUN
ftr-475	2262	67	for	for	ADP
ftr-475	2262	68	securities	security	NOUN
ftr-475	2262	69	held	hold	VERB
ftr-475	2262	70	for	for	ADP
ftr-475	2262	71	investment	investment	NOUN
ftr-475	2262	72	by	by	ADP
ftr-475	2262	73	securities	security	NOUN
ftr-475	2262	74	dealers	dealer	NOUN
ftr-475	2262	75	)	)	PUNCT
ftr-475	2262	76	;	;	PUNCT
ftr-475	2262	77	regs	reg	NOUN
ftr-475	2262	78	.	.	PUNCT
ftr-475	2263	1	§	§	PROPN
ftr-475	2263	2	1.864	1.864	NUM
ftr-475	2263	3	-	-	SYM
ftr-475	2263	4	2(c)(2	2(c)(2	NUM
ftr-475	2263	5	)	)	PUNCT
ftr-475	2263	6	(	(	PUNCT
ftr-475	2263	7	defining	define	VERB
ftr-475	2263	8	a	a	DET
ftr-475	2263	9	security	security	NOUN
ftr-475	2263	10	for	for	ADP
ftr-475	2263	11	purposes	purpose	NOUN
ftr-475	2263	12	of	of	ADP
ftr-475	2263	13	the	the	DET
ftr-475	2263	14	securities	security	NOUN
ftr-475	2263	15	trading	trading	NOUN
ftr-475	2263	16	exemption	exemption	NOUN
ftr-475	2263	17	in	in	ADP
ftr-475	2263	18	§	§	PROPN
ftr-475	2263	19	864(b)(2	864(b)(2	PROPN
ftr-475	2263	20	)	)	PUNCT
ftr-475	2263	21	)	)	PUNCT
ftr-475	2263	22	;	;	PUNCT
ftr-475	2263	23	regs	reg	NOUN
ftr-475	2263	24	.	.	PUNCT
ftr-475	2264	1	§	§	PROPN
ftr-475	2264	2	1.864	1.864	NUM
ftr-475	2264	3	-	-	SYM
ftr-475	2264	4	4(c)(5)(v	4(c)(5)(v	NUM
ftr-475	2264	5	)	)	PUNCT
ftr-475	2264	6	(	(	PUNCT
ftr-475	2264	7	defining	define	VERB
ftr-475	2264	8	security	security	NOUN
ftr-475	2264	9	for	for	ADP
ftr-475	2264	10	purposes	purpose	NOUN
ftr-475	2264	11	of	of	ADP
ftr-475	2264	12	determining	determine	VERB
ftr-475	2264	13	the	the	DET
ftr-475	2264	14	effectively	effectively	ADV
ftr-475	2264	15	connected	connected	ADJ
ftr-475	2264	16	income	income	NOUN
ftr-475	2264	17	of	of	ADP
ftr-475	2264	18	foreign	foreign	ADJ
ftr-475	2264	19	banks	bank	NOUN
ftr-475	2264	20	)	)	PUNCT
ftr-475	2264	21	.	.	PUNCT
ftr-475	2265	1	307	307	NUM
ftr-475	2265	2	.	.	PUNCT
ftr-475	2265	3	see	see	VERB
ftr-475	2265	4	irc	irc	PROPN
ftr-475	2265	5	§	§	PROPN
ftr-475	2265	6	§	§	PROPN
ftr-475	2265	7	860f(d)(1	860f(d)(1	NUM
ftr-475	2265	8	)	)	PUNCT
ftr-475	2265	9	,	,	PUNCT
ftr-475	2265	10	1091	1091	NUM
ftr-475	2265	11	.	.	PUNCT
ftr-475	2266	1	308	308	NUM
ftr-475	2266	2	.	.	PUNCT
ftr-475	2266	3	irc	irc	PROPN
ftr-475	2266	4	§	§	PROPN
ftr-475	2266	5	582(a	582(a	PROPN
ftr-475	2266	6	)	)	PUNCT
ftr-475	2266	7	.	.	PUNCT
ftr-475	2267	1	see	see	VERB
ftr-475	2267	2	also	also	ADV
ftr-475	2267	3	§	§	PROPN
ftr-475	2267	4	593(d)(4	593(d)(4	PROPN
ftr-475	2267	5	)	)	PUNCT
ftr-475	2267	6	(	(	PUNCT
ftr-475	2267	7	treating	treat	VERB
ftr-475	2267	8	both	both	CCONJ
ftr-475	2267	9	residual	residual	ADJ
ftr-475	2267	10	and	and	CCONJ
ftr-475	2267	11	regular	regular	ADJ
ftr-475	2267	12	interests	interest	NOUN
ftr-475	2267	13	as	as	ADP
ftr-475	2267	14	qualifying	qualify	VERB
ftr-475	2267	15	real	real	ADJ
ftr-475	2267	16	property	property	NOUN
ftr-475	2267	17	loans	loan	NOUN
ftr-475	2267	18	in	in	ADP
ftr-475	2267	19	computing	compute	VERB
ftr-475	2267	20	the	the	DET
ftr-475	2267	21	bad	bad	ADJ
ftr-475	2267	22	debt	debt	NOUN
ftr-475	2267	23	reserve	reserve	NOUN
ftr-475	2267	24	deduction	deduction	NOUN
ftr-475	2267	25	for	for	ADP
ftr-475	2267	26	thrift	thrift	NOUN
ftr-475	2267	27	institutions	institution	NOUN
ftr-475	2267	28	)	)	PUNCT
ftr-475	2267	29	;	;	PUNCT
ftr-475	2267	30	see	see	VERB
ftr-475	2267	31	infra	infra	NOUN
ftr-475	2267	32	part	part	NOUN
ftr-475	2267	33	vi.c.i	vi.c.i	PROPN
ftr-475	2267	34	.	.	PUNCT
ftr-475	2268	1	(	(	PUNCT
ftr-475	2268	2	discussing	discuss	VERB
ftr-475	2268	3	§	§	PROPN
ftr-475	2268	4	593(d)(4	593(d)(4	PROPN
ftr-475	2268	5	)	)	PUNCT
ftr-475	2268	6	)	)	PUNCT
ftr-475	2268	7	.	.	PUNCT
ftr-475	2269	1	309	309	NUM
ftr-475	2269	2	.	.	PUNCT
ftr-475	2270	1	irc	irc	PROPN
ftr-475	2270	2	§	§	PROPN
ftr-475	2270	3	1236(a	1236(a	NUM
ftr-475	2270	4	)	)	PUNCT
ftr-475	2270	5	.	.	PUNCT
ftr-475	2271	1	the	the	DET
ftr-475	2271	2	temporary	temporary	ADJ
ftr-475	2271	3	regulations	regulation	NOUN
ftr-475	2271	4	provide	provide	VERB
ftr-475	2271	5	that	that	SCONJ
ftr-475	2271	6	a	a	DET
ftr-475	2271	7	timely	timely	ADJ
ftr-475	2271	8	identification	identification	NOUN
ftr-475	2271	9	for	for	ADP
ftr-475	2271	10	purposes	purpose	NOUN
ftr-475	2271	11	of	of	ADP
ftr-475	2271	12	§	§	PROPN
ftr-475	2271	13	1236	1236	NUM
ftr-475	2271	14	,	,	PUNCT
ftr-475	2271	15	that	that	PRON
ftr-475	2271	16	was	be	AUX
ftr-475	2271	17	in	in	ADP
ftr-475	2271	18	effect	effect	NOUN
ftr-475	2271	19	as	as	ADP
ftr-475	2271	20	of	of	ADP
ftr-475	2271	21	the	the	DET
ftr-475	2271	22	close	close	NOUN
ftr-475	2271	23	of	of	ADP
ftr-475	2271	24	the	the	DET
ftr-475	2271	25	last	last	ADJ
ftr-475	2271	26	taxable	taxable	ADJ
ftr-475	2271	27	year	year	NOUN
ftr-475	2271	28	ending	end	VERB
ftr-475	2271	29	before	before	ADP
ftr-475	2271	30	december	december	PROPN
ftr-475	2271	31	31	31	NUM
ftr-475	2271	32	,	,	PUNCT
ftr-475	2271	33	1993	1993	NUM
ftr-475	2271	34	,	,	PUNCT
ftr-475	2271	35	is	be	AUX
ftr-475	2271	36	treated	treat	VERB
ftr-475	2271	37	as	as	ADP
ftr-475	2271	38	a	a	DET
ftr-475	2271	39	timely	timely	ADJ
ftr-475	2271	40	identification	identification	NOUN
ftr-475	2271	41	for	for	ADP
ftr-475	2271	42	purposes	purpose	NOUN
ftr-475	2271	43	of	of	ADP
ftr-475	2271	44	§	§	PROPN
ftr-475	2271	45	475	475	NUM
ftr-475	2271	46	.	.	PUNCT
ftr-475	2271	47	temp	temp	NOUN
ftr-475	2271	48	.	.	PUNCT
ftr-475	2272	1	regs	regs	PROPN
ftr-475	2272	2	.	.	PUNCT
ftr-475	2273	1	§	§	PROPN
ftr-475	2273	2	1.475(b)-2(a)(1	1.475(b)-2(a)(1	NUM
ftr-475	2273	3	)	)	PUNCT
ftr-475	2273	4	.	.	PUNCT
ftr-475	2274	1	310	310	NUM
ftr-475	2274	2	.	.	PUNCT
ftr-475	2275	1	irc	irc	PROPN
ftr-475	2275	2	§	§	PROPN
ftr-475	2275	3	1236(b	1236(b	NUM
ftr-475	2275	4	)	)	PUNCT
ftr-475	2275	5	.	.	PUNCT
ftr-475	2276	1	an	an	DET
ftr-475	2276	2	exception	exception	NOUN
ftr-475	2276	3	to	to	ADP
ftr-475	2276	4	this	this	DET
ftr-475	2276	5	rle	rle	NOUN
ftr-475	2276	6	exists	exist	VERB
ftr-475	2276	7	for	for	ADP
ftr-475	2276	8	losses	loss	NOUN
ftr-475	2276	9	on	on	ADP
ftr-475	2276	10	evidences	evidence	NOUN
ftr-475	2276	11	of	of	ADP
ftr-475	2276	12	indebtedness	indebtedness	NOUN
ftr-475	2276	13	held	hold	VERB
ftr-475	2276	14	by	by	ADP
ftr-475	2276	15	a	a	DET
ftr-475	2276	16	bank	bank	NOUN
ftr-475	2276	17	or	or	CCONJ
ftr-475	2276	18	thrift	thrift	NOUN
ftr-475	2276	19	,	,	PUNCT
ftr-475	2276	20	which	which	PRON
ftr-475	2276	21	are	be	AUX
ftr-475	2276	22	always	always	ADV
ftr-475	2276	23	ordinary	ordinary	ADJ
ftr-475	2276	24	(	(	PUNCT
ftr-475	2276	25	as	as	SCONJ
ftr-475	2276	26	are	be	AUX
ftr-475	2276	27	gains	gain	NOUN
ftr-475	2276	28	)	)	PUNCT
ftr-475	2276	29	.	.	PUNCT
ftr-475	2277	1	irc	irc	PROPN
ftr-475	2277	2	§	§	PROPN
ftr-475	2277	3	582(c	582(c	PROPN
ftr-475	2277	4	)	)	PUNCT
ftr-475	2277	5	.	.	PUNCT
ftr-475	2278	1	a	a	DET
ftr-475	2278	2	remic	remic	ADJ
ftr-475	2278	3	residual	residual	ADJ
ftr-475	2278	4	interest	interest	NOUN
ftr-475	2278	5	is	be	AUX
ftr-475	2278	6	an	an	DET
ftr-475	2278	7	evidence	evidence	NOUN
ftr-475	2278	8	of	of	ADP
ftr-475	2278	9	indebtedness	indebtedness	NOUN
ftr-475	2278	10	for	for	ADP
ftr-475	2278	11	this	this	DET
ftr-475	2278	12	purpose	purpose	NOUN
ftr-475	2278	13	.	.	PUNCT
ftr-475	2279	1	i	i	PRON
ftr-475	2279	2	d.	d.	PROPN
ftr-475	2279	3	311	311	NUM
ftr-475	2279	4	.	.	PUNCT
ftr-475	2280	1	stephens	stephens	PROPN
ftr-475	2280	2	,	,	PUNCT
ftr-475	2280	3	inc	inc	PROPN
ftr-475	2280	4	.	.	PROPN
ftr-475	2280	5	v.	v.	PROPN
ftr-475	2280	6	united	united	PROPN
ftr-475	2280	7	states	states	PROPN
ftr-475	2280	8	,	,	PUNCT
ftr-475	2280	9	464	464	NUM
ftr-475	2280	10	f.2d	f.2d	NUM
ftr-475	2280	11	53	53	NUM
ftr-475	2280	12	,	,	PUNCT
ftr-475	2280	13	61	61	NUM
ftr-475	2280	14	(	(	PUNCT
ftr-475	2280	15	8th	8th	ADJ
ftr-475	2280	16	cir	cir	NOUN
ftr-475	2280	17	.	.	PROPN
ftr-475	2280	18	1972	1972	NUM
ftr-475	2280	19	)	)	PUNCT
ftr-475	2280	20	.	.	PUNCT
ftr-475	2281	1	cert	cert	PROPN
ftr-475	2281	2	.	.	PUNCT
ftr-475	2282	1	denied	deny	VERB
ftr-475	2282	2	,	,	PUNCT
ftr-475	2282	3	409	409	NUM
ftr-475	2282	4	u.s	u.s	PROPN
ftr-475	2282	5	.	.	PROPN
ftr-475	2282	6	1118	1118	NUM
ftr-475	2282	7	(	(	PUNCT
ftr-475	2282	8	1973	1973	NUM
ftr-475	2282	9	)	)	PUNCT
ftr-475	2282	10	.	.	PUNCT
ftr-475	2283	1	19941	19941	NUM
ftr-475	2283	2	florida	florida	PROPN
ftr-475	2283	3	tax	tax	PROPN
ftr-475	2283	4	review	review	NOUN
ftr-475	2284	1	[	[	X
ftr-475	2284	2	a]ny	a]ny	PROPN
ftr-475	2284	3	share	share	NOUN
ftr-475	2284	4	of	of	ADP
ftr-475	2284	5	stock	stock	NOUN
ftr-475	2284	6	in	in	ADP
ftr-475	2284	7	any	any	DET
ftr-475	2284	8	corporation	corporation	NOUN
ftr-475	2284	9	,	,	PUNCT
ftr-475	2284	10	certificate	certificate	NOUN
ftr-475	2284	11	of	of	ADP
ftr-475	2284	12	stock	stock	NOUN
ftr-475	2284	13	or	or	CCONJ
ftr-475	2284	14	interest	interest	NOUN
ftr-475	2284	15	in	in	ADP
ftr-475	2284	16	any	any	DET
ftr-475	2284	17	corporation	corporation	NOUN
ftr-475	2284	18	,	,	PUNCT
ftr-475	2284	19	note	note	NOUN
ftr-475	2284	20	,	,	PUNCT
ftr-475	2284	21	bond	bond	NOUN
ftr-475	2284	22	,	,	PUNCT
ftr-475	2284	23	debenture	debenture	NOUN
ftr-475	2284	24	,	,	PUNCT
ftr-475	2284	25	or	or	CCONJ
ftr-475	2284	26	evidence	evidence	NOUN
ftr-475	2284	27	of	of	ADP
ftr-475	2284	28	indebtedness	indebtedness	NOUN
ftr-475	2284	29	,	,	PUNCT
ftr-475	2284	30	or	or	CCONJ
ftr-475	2284	31	any	any	DET
ftr-475	2284	32	evidence	evidence	NOUN
ftr-475	2284	33	of	of	ADP
ftr-475	2284	34	an	an	DET
ftr-475	2284	35	interest	interest	NOUN
ftr-475	2284	36	in	in	ADP
ftr-475	2284	37	or	or	CCONJ
ftr-475	2284	38	right	right	ADJ
ftr-475	2284	39	to	to	PART
ftr-475	2284	40	subscribe	subscribe	VERB
ftr-475	2284	41	to	to	ADP
ftr-475	2284	42	or	or	CCONJ
ftr-475	2284	43	purchase	purchase	VERB
ftr-475	2284	44	any	any	PRON
ftr-475	2284	45	of	of	ADP
ftr-475	2284	46	the	the	DET
ftr-475	2284	47	foregoing	foregoing	NOUN
ftr-475	2284	48	.	.	PUNCT
ftr-475	2285	1	"	"	PUNCT
ftr-475	2285	2	'	'	PUNCT
ftr-475	2285	3	that	that	SCONJ
ftr-475	2285	4	mortgages	mortgage	NOUN
ftr-475	2285	5	are	be	AUX
ftr-475	2285	6	securities	security	NOUN
ftr-475	2285	7	for	for	ADP
ftr-475	2285	8	purposes	purpose	NOUN
ftr-475	2285	9	of	of	ADP
ftr-475	2285	10	the	the	DET
ftr-475	2285	11	foregoing	forego	VERB
ftr-475	2285	12	definition	definition	NOUN
ftr-475	2285	13	is	be	AUX
ftr-475	2285	14	settled.3	settled.3	VERB
ftr-475	2285	15	13	13	NUM
ftr-475	2285	16	that	that	SCONJ
ftr-475	2285	17	a	a	DET
ftr-475	2285	18	residual	residual	ADJ
ftr-475	2285	19	interest	interest	NOUN
ftr-475	2285	20	is	be	AUX
ftr-475	2285	21	an	an	DET
ftr-475	2285	22	"	"	PUNCT
ftr-475	2285	23	evidence	evidence	NOUN
ftr-475	2285	24	of	of	ADP
ftr-475	2285	25	an	an	DET
ftr-475	2285	26	interest	interest	NOUN
ftr-475	2285	27	in	in	ADP
ftr-475	2285	28	"	"	PUNCT
ftr-475	2285	29	the	the	DET
ftr-475	2285	30	mortgages	mortgage	NOUN
ftr-475	2285	31	held	hold	VERB
ftr-475	2285	32	by	by	ADP
ftr-475	2285	33	the	the	DET
ftr-475	2285	34	remic	remic	NOUN
ftr-475	2285	35	seems	seem	VERB
ftr-475	2285	36	equally	equally	ADV
ftr-475	2285	37	clear	clear	ADJ
ftr-475	2285	38	.	.	PUNCT
ftr-475	2286	1	accordingly	accordingly	ADV
ftr-475	2286	2	,	,	PUNCT
ftr-475	2286	3	based	base	VERB
ftr-475	2286	4	on	on	ADP
ftr-475	2286	5	the	the	DET
ftr-475	2286	6	literal	literal	ADJ
ftr-475	2286	7	language	language	NOUN
ftr-475	2286	8	,	,	PUNCT
ftr-475	2286	9	residual	residual	ADJ
ftr-475	2286	10	interests	interest	NOUN
ftr-475	2286	11	would	would	AUX
ftr-475	2286	12	appear	appear	VERB
ftr-475	2286	13	unquestionably	unquestionably	ADV
ftr-475	2286	14	to	to	PART
ftr-475	2286	15	be	be	AUX
ftr-475	2286	16	securities	security	NOUN
ftr-475	2286	17	for	for	ADP
ftr-475	2286	18	purposes	purpose	NOUN
ftr-475	2286	19	of	of	ADP
ftr-475	2286	20	section	section	NOUN
ftr-475	2286	21	1236	1236	NUM
ftr-475	2286	22	.	.	PUNCT
ftr-475	2287	1	further	far	ADV
ftr-475	2287	2	,	,	PUNCT
ftr-475	2287	3	nothing	nothing	PRON
ftr-475	2287	4	in	in	ADP
ftr-475	2287	5	the	the	DET
ftr-475	2287	6	language	language	NOUN
ftr-475	2287	7	of	of	ADP
ftr-475	2287	8	section	section	NOUN
ftr-475	2287	9	1236	1236	NUM
ftr-475	2287	10	indicates	indicate	VERB
ftr-475	2287	11	that	that	SCONJ
ftr-475	2287	12	only	only	ADV
ftr-475	2287	13	residual	residual	ADJ
ftr-475	2287	14	interests	interest	NOUN
ftr-475	2287	15	that	that	PRON
ftr-475	2287	16	meet	meet	VERB
ftr-475	2287	17	some	some	DET
ftr-475	2287	18	minimum	minimum	ADJ
ftr-475	2287	19	economic	economic	ADJ
ftr-475	2287	20	threshold	threshold	NOUN
ftr-475	2287	21	are	be	AUX
ftr-475	2287	22	to	to	PART
ftr-475	2287	23	be	be	AUX
ftr-475	2287	24	so	so	ADV
ftr-475	2287	25	treated	treat	VERB
ftr-475	2287	26	.	.	PUNCT
ftr-475	2288	1	even	even	ADV
ftr-475	2288	2	residual	residual	ADJ
ftr-475	2288	3	interests	interest	NOUN
ftr-475	2288	4	that	that	PRON
ftr-475	2288	5	entitle	entitle	VERB
ftr-475	2288	6	the	the	DET
ftr-475	2288	7	holder	holder	NOUN
ftr-475	2288	8	to	to	ADP
ftr-475	2288	9	zero	zero	NUM
ftr-475	2288	10	cash	cash	NOUN
ftr-475	2288	11	seemingly	seemingly	ADV
ftr-475	2288	12	qualify	qualify	VERB
ftr-475	2288	13	as	as	ADP
ftr-475	2288	14	securities	security	NOUN
ftr-475	2288	15	.	.	PUNCT
ftr-475	2289	1	one	one	PRON
ftr-475	2289	2	might	might	AUX
ftr-475	2289	3	argue	argue	VERB
ftr-475	2289	4	that	that	SCONJ
ftr-475	2289	5	in	in	ADP
ftr-475	2289	6	the	the	DET
ftr-475	2289	7	case	case	NOUN
ftr-475	2289	8	of	of	ADP
ftr-475	2289	9	the	the	DET
ftr-475	2289	10	latter	latter	ADJ
ftr-475	2289	11	type	type	NOUN
ftr-475	2289	12	of	of	ADP
ftr-475	2289	13	residual	residual	ADJ
ftr-475	2289	14	interest	interest	NOUN
ftr-475	2289	15	,	,	PUNCT
ftr-475	2289	16	the	the	DET
ftr-475	2289	17	holder	holder	NOUN
ftr-475	2289	18	has	have	AUX
ftr-475	2289	19	effectively	effectively	ADV
ftr-475	2289	20	surrendered	surrender	VERB
ftr-475	2289	21	any	any	DET
ftr-475	2289	22	interest	interest	NOUN
ftr-475	2289	23	in	in	ADP
ftr-475	2289	24	the	the	DET
ftr-475	2289	25	mortgages	mortgage	NOUN
ftr-475	2289	26	(	(	PUNCT
ftr-475	2289	27	i.e.	i.e.	X
ftr-475	2289	28	,	,	PUNCT
ftr-475	2289	29	all	all	PRON
ftr-475	2289	30	of	of	ADP
ftr-475	2289	31	the	the	DET
ftr-475	2289	32	cash	cash	NOUN
ftr-475	2289	33	flows	flow	NOUN
ftr-475	2289	34	have	have	AUX
ftr-475	2289	35	been	be	AUX
ftr-475	2289	36	sold	sell	VERB
ftr-475	2289	37	to	to	ADP
ftr-475	2289	38	the	the	DET
ftr-475	2289	39	regular	regular	ADJ
ftr-475	2289	40	interest	interest	NOUN
ftr-475	2289	41	holders	holder	NOUN
ftr-475	2289	42	)	)	PUNCT
ftr-475	2289	43	.	.	PUNCT
ftr-475	2290	1	yet	yet	ADV
ftr-475	2290	2	,	,	PUNCT
ftr-475	2290	3	it	it	PRON
ftr-475	2290	4	would	would	AUX
ftr-475	2290	5	be	be	AUX
ftr-475	2290	6	something	something	PRON
ftr-475	2290	7	of	of	ADP
ftr-475	2290	8	a	a	DET
ftr-475	2290	9	stretch	stretch	NOUN
ftr-475	2290	10	to	to	PART
ftr-475	2290	11	assert	assert	VERB
ftr-475	2290	12	that	that	SCONJ
ftr-475	2290	13	the	the	DET
ftr-475	2290	14	residual	residual	ADJ
ftr-475	2290	15	holder	holder	NOUN
ftr-475	2290	16	has	have	VERB
ftr-475	2290	17	no	no	DET
ftr-475	2290	18	evidence	evidence	NOUN
ftr-475	2290	19	of	of	ADP
ftr-475	2290	20	any	any	DET
ftr-475	2290	21	interest	interest	NOUN
ftr-475	2290	22	in	in	ADP
ftr-475	2290	23	the	the	DET
ftr-475	2290	24	mortgages	mortgage	NOUN
ftr-475	2290	25	.	.	PUNCT
ftr-475	2291	1	if	if	SCONJ
ftr-475	2291	2	nothing	nothing	PRON
ftr-475	2291	3	else	else	ADV
ftr-475	2291	4	,	,	PUNCT
ftr-475	2291	5	the	the	DET
ftr-475	2291	6	holder	holder	NOUN
ftr-475	2291	7	often	often	ADV
ftr-475	2291	8	may	may	AUX
ftr-475	2291	9	have	have	VERB
ftr-475	2291	10	the	the	DET
ftr-475	2291	11	right	right	NOUN
ftr-475	2291	12	to	to	PART
ftr-475	2291	13	instruct	instruct	VERB
ftr-475	2291	14	the	the	DET
ftr-475	2291	15	trustee	trustee	NOUN
ftr-475	2291	16	to	to	PART
ftr-475	2291	17	liquidate	liquidate	VERB
ftr-475	2291	18	the	the	DET
ftr-475	2291	19	remic	remic	NOUN
ftr-475	2291	20	at	at	ADP
ftr-475	2291	21	some	some	DET
ftr-475	2291	22	point	point	NOUN
ftr-475	2291	23	and	and	CCONJ
ftr-475	2291	24	may	may	AUX
ftr-475	2291	25	have	have	VERB
ftr-475	2291	26	the	the	DET
ftr-475	2291	27	right	right	NOUN
ftr-475	2291	28	to	to	PART
ftr-475	2291	29	purchase	purchase	VERB
ftr-475	2291	30	the	the	DET
ftr-475	2291	31	remaining	remain	VERB
ftr-475	2291	32	mortgages	mortgage	NOUN
ftr-475	2291	33	.	.	PUNCT
ftr-475	2292	1	further	far	ADV
ftr-475	2292	2	,	,	PUNCT
ftr-475	2292	3	the	the	DET
ftr-475	2292	4	income	income	NOUN
ftr-475	2292	5	and	and	CCONJ
ftr-475	2292	6	losses	loss	NOUN
ftr-475	2292	7	of	of	ADP
ftr-475	2292	8	the	the	DET
ftr-475	2292	9	holder	holder	NOUN
ftr-475	2292	10	(	(	PUNCT
ftr-475	2292	11	albeit	albeit	SCONJ
ftr-475	2292	12	largely	largely	ADV
ftr-475	2292	13	phantom	phantom	ADJ
ftr-475	2292	14	income	income	NOUN
ftr-475	2292	15	and	and	CCONJ
ftr-475	2292	16	losses	loss	NOUN
ftr-475	2292	17	)	)	PUNCT
ftr-475	2292	18	directly	directly	ADV
ftr-475	2292	19	flow	flow	VERB
ftr-475	2292	20	from	from	ADP
ftr-475	2292	21	the	the	DET
ftr-475	2292	22	underlying	underlie	VERB
ftr-475	2292	23	mortgages	mortgage	NOUN
ftr-475	2292	24	and	and	CCONJ
ftr-475	2292	25	in	in	ADP
ftr-475	2292	26	this	this	DET
ftr-475	2292	27	sense	sense	NOUN
ftr-475	2292	28	the	the	DET
ftr-475	2292	29	holder	holder	NOUN
ftr-475	2292	30	certainly	certainly	ADV
ftr-475	2292	31	does	do	AUX
ftr-475	2292	32	have	have	VERB
ftr-475	2292	33	a	a	DET
ftr-475	2292	34	type	type	NOUN
ftr-475	2292	35	of	of	ADP
ftr-475	2292	36	interest	interest	NOUN
ftr-475	2292	37	in	in	ADP
ftr-475	2292	38	the	the	DET
ftr-475	2292	39	mortgages	mortgage	NOUN
ftr-475	2292	40	.	.	PUNCT
ftr-475	2293	1	in	in	ADP
ftr-475	2293	2	sum	sum	NOUN
ftr-475	2293	3	,	,	PUNCT
ftr-475	2293	4	a	a	DET
ftr-475	2293	5	straightforward	straightforward	ADJ
ftr-475	2293	6	reading	reading	NOUN
ftr-475	2293	7	of	of	ADP
ftr-475	2293	8	section	section	NOUN
ftr-475	2293	9	1236(c	1236(c	NUM
ftr-475	2293	10	)	)	PUNCT
ftr-475	2293	11	indicates	indicate	VERB
ftr-475	2293	12	that	that	SCONJ
ftr-475	2293	13	all	all	DET
ftr-475	2293	14	residual	residual	ADJ
ftr-475	2293	15	interests	interest	NOUN
ftr-475	2293	16	,	,	PUNCT
ftr-475	2293	17	regardless	regardless	ADV
ftr-475	2293	18	of	of	ADP
ftr-475	2293	19	their	their	PRON
ftr-475	2293	20	economic	economic	ADJ
ftr-475	2293	21	attributes	attribute	NOUN
ftr-475	2293	22	,	,	PUNCT
ftr-475	2293	23	should	should	AUX
ftr-475	2293	24	be	be	AUX
ftr-475	2293	25	viewed	view	VERB
ftr-475	2293	26	as	as	ADP
ftr-475	2293	27	securities	security	NOUN
ftr-475	2293	28	for	for	ADP
ftr-475	2293	29	purposes	purpose	NOUN
ftr-475	2293	30	of	of	ADP
ftr-475	2293	31	that	that	DET
ftr-475	2293	32	section	section	NOUN
ftr-475	2293	33	.	.	PUNCT
ftr-475	2294	1	c.	c.	PROPN
ftr-475	2294	2	section	section	PROPN
ftr-475	2294	3	475	475	NUM
ftr-475	2294	4	in	in	ADP
ftr-475	2294	5	general.-newly	general.-newly	ADV
ftr-475	2294	6	enacted	enact	VERB
ftr-475	2294	7	section	section	NOUN
ftr-475	2294	8	475	475	NUM
ftr-475	2294	9	provides	provide	VERB
ftr-475	2294	10	,	,	PUNCT
ftr-475	2294	11	in	in	ADP
ftr-475	2294	12	general	general	ADJ
ftr-475	2294	13	,	,	PUNCT
ftr-475	2294	14	that	that	SCONJ
ftr-475	2294	15	securities	security	NOUN
ftr-475	2294	16	held	hold	VERB
ftr-475	2294	17	by	by	ADP
ftr-475	2294	18	a	a	DET
ftr-475	2294	19	dealer	dealer	NOUN
ftr-475	2294	20	in	in	ADP
ftr-475	2294	21	securities	security	NOUN
ftr-475	2294	22	must	must	AUX
ftr-475	2294	23	(	(	PUNCT
ftr-475	2294	24	i	i	NOUN
ftr-475	2294	25	)	)	PUNCT
ftr-475	2294	26	if	if	SCONJ
ftr-475	2294	27	they	they	PRON
ftr-475	2294	28	constitute	constitute	VERB
ftr-475	2294	29	inventory	inventory	NOUN
ftr-475	2294	30	,	,	PUNCT
ftr-475	2294	31	be	be	AUX
ftr-475	2294	32	included	include	VERB
ftr-475	2294	33	in	in	ADP
ftr-475	2294	34	inventory	inventory	NOUN
ftr-475	2294	35	at	at	ADP
ftr-475	2294	36	fair	fair	ADJ
ftr-475	2294	37	market	market	NOUN
ftr-475	2294	38	value	value	NOUN
ftr-475	2294	39	,	,	PUNCT
ftr-475	2294	40	or	or	CCONJ
ftr-475	2294	41	(	(	PUNCT
ftr-475	2294	42	ii	ii	NOUN
ftr-475	2294	43	)	)	PUNCT
ftr-475	2294	44	if	if	SCONJ
ftr-475	2294	45	they	they	PRON
ftr-475	2294	46	are	be	AUX
ftr-475	2294	47	not	not	PART
ftr-475	2294	48	inventory	inventory	NOUN
ftr-475	2294	49	,	,	PUNCT
ftr-475	2294	50	be	be	AUX
ftr-475	2294	51	"	"	PUNCT
ftr-475	2294	52	marked	mark	VERB
ftr-475	2294	53	to	to	ADP
ftr-475	2294	54	market	market	NOUN
ftr-475	2294	55	"	"	PUNCT
ftr-475	2294	56	at	at	ADP
ftr-475	2294	57	year	year	NOUN
ftr-475	2294	58	-	-	PUNCT
ftr-475	2294	59	end.314	end.314	VERB
ftr-475	2294	60	an	an	DET
ftr-475	2294	61	exception	exception	NOUN
ftr-475	2294	62	is	be	AUX
ftr-475	2294	63	provided	provide	VERB
ftr-475	2294	64	for	for	ADP
ftr-475	2294	65	securities	security	NOUN
ftr-475	2294	66	held	hold	VERB
ftr-475	2294	67	for	for	ADP
ftr-475	2294	68	investment	investment	NOUN
ftr-475	2294	69	,	,	PUNCT
ftr-475	2294	70	provided	provide	VERB
ftr-475	2294	71	they	they	PRON
ftr-475	2294	72	are	be	AUX
ftr-475	2294	73	timely	timely	ADV
ftr-475	2294	74	identified	identify	VERB
ftr-475	2294	75	as	as	ADP
ftr-475	2294	76	such	such	ADJ
ftr-475	2294	77	by	by	ADP
ftr-475	2294	78	the	the	DET
ftr-475	2294	79	dealer.3	dealer.3	PROPN
ftr-475	2294	80	5	5	NUM
ftr-475	2294	81	a	a	DET
ftr-475	2294	82	"	"	PUNCT
ftr-475	2294	83	security	security	NOUN
ftr-475	2294	84	"	"	PUNCT
ftr-475	2294	85	for	for	ADP
ftr-475	2294	86	this	this	DET
ftr-475	2294	87	purpose	purpose	NOUN
ftr-475	2294	88	is	be	AUX
ftr-475	2294	89	broadly	broadly	ADV
ftr-475	2294	90	defined	define	VERB
ftr-475	2294	91	to	to	PART
ftr-475	2294	92	include	include	VERB
ftr-475	2295	1	any	any	DET
ftr-475	2295	2	:	:	SYM
ftr-475	2295	3	312	312	NUM
ftr-475	2295	4	.	.	PUNCT
ftr-475	2295	5	irc	irc	PROPN
ftr-475	2295	6	§	§	PROPN
ftr-475	2295	7	1236(c	1236(c	NUM
ftr-475	2295	8	)	)	PUNCT
ftr-475	2295	9	.	.	PUNCT
ftr-475	2296	1	313	313	NUM
ftr-475	2296	2	.	.	PUNCT
ftr-475	2297	1	see	see	VERB
ftr-475	2297	2	rev	rev	PROPN
ftr-475	2297	3	.	.	PROPN
ftr-475	2297	4	rul	rul	PROPN
ftr-475	2297	5	.	.	PUNCT
ftr-475	2298	1	72	72	NUM
ftr-475	2298	2	-	-	SYM
ftr-475	2298	3	523	523	NUM
ftr-475	2298	4	,	,	PUNCT
ftr-475	2298	5	1972	1972	NUM
ftr-475	2298	6	-	-	SYM
ftr-475	2298	7	2	2	NUM
ftr-475	2298	8	c.b	c.b	PROPN
ftr-475	2298	9	.	.	PROPN
ftr-475	2298	10	242	242	NUM
ftr-475	2298	11	.	.	X
ftr-475	2299	1	314	314	NUM
ftr-475	2299	2	.	.	PUNCT
ftr-475	2299	3	irc	irc	PROPN
ftr-475	2299	4	§	§	PROPN
ftr-475	2299	5	475(a)(1	475(a)(1	PROPN
ftr-475	2299	6	)	)	PUNCT
ftr-475	2299	7	,	,	PUNCT
ftr-475	2299	8	(	(	PUNCT
ftr-475	2299	9	2	2	NUM
ftr-475	2299	10	)	)	PUNCT
ftr-475	2299	11	.	.	PUNCT
ftr-475	2300	1	section	section	NOUN
ftr-475	2300	2	475	475	NUM
ftr-475	2300	3	was	be	AUX
ftr-475	2300	4	enacted	enact	VERB
ftr-475	2300	5	as	as	ADP
ftr-475	2300	6	part	part	NOUN
ftr-475	2300	7	of	of	ADP
ftr-475	2300	8	the	the	DET
ftr-475	2300	9	omnibus	omnibus	ADJ
ftr-475	2300	10	budget	budget	NOUN
ftr-475	2300	11	reconciliation	reconciliation	NOUN
ftr-475	2300	12	act	act	NOUN
ftr-475	2300	13	of	of	ADP
ftr-475	2300	14	1993	1993	NUM
ftr-475	2300	15	,	,	PUNCT
ftr-475	2300	16	supra	supra	PROPN
ftr-475	2300	17	note	note	NOUN
ftr-475	2300	18	305	305	NUM
ftr-475	2300	19	,	,	PUNCT
ftr-475	2300	20	at	at	ADP
ftr-475	2300	21	§	§	PROPN
ftr-475	2300	22	13223	13223	NUM
ftr-475	2300	23	,	,	PUNCT
ftr-475	2300	24	107	107	NUM
ftr-475	2300	25	stat	stat	NOUN
ftr-475	2300	26	.	.	PUNCT
ftr-475	2301	1	at	at	ADP
ftr-475	2301	2	481	481	NUM
ftr-475	2301	3	.	.	PUNCT
ftr-475	2301	4	315	315	NUM
ftr-475	2301	5	.	.	PUNCT
ftr-475	2302	1	irc	irc	PROPN
ftr-475	2302	2	§	§	PROPN
ftr-475	2302	3	475(b)(1)(a	475(b)(1)(a	PROPN
ftr-475	2302	4	)	)	PUNCT
ftr-475	2302	5	.	.	PUNCT
ftr-475	2303	1	other	other	ADJ
ftr-475	2303	2	exceptions	exception	NOUN
ftr-475	2303	3	apply	apply	VERB
ftr-475	2303	4	to	to	ADP
ftr-475	2303	5	securities	security	NOUN
ftr-475	2303	6	that	that	PRON
ftr-475	2303	7	are	be	AUX
ftr-475	2303	8	a	a	DET
ftr-475	2303	9	hedge	hedge	NOUN
ftr-475	2303	10	with	with	ADP
ftr-475	2303	11	respect	respect	NOUN
ftr-475	2303	12	to	to	ADP
ftr-475	2303	13	investment	investment	NOUN
ftr-475	2303	14	securities	security	NOUN
ftr-475	2303	15	or	or	CCONJ
ftr-475	2303	16	to	to	ADP
ftr-475	2303	17	nonsecurities	nonsecuritie	NOUN
ftr-475	2303	18	,	,	PUNCT
ftr-475	2303	19	and	and	CCONJ
ftr-475	2303	20	securities	security	NOUN
ftr-475	2303	21	that	that	PRON
ftr-475	2303	22	are	be	AUX
ftr-475	2303	23	acquired	acquire	VERB
ftr-475	2303	24	or	or	CCONJ
ftr-475	2303	25	originated	originate	VERB
ftr-475	2303	26	in	in	ADP
ftr-475	2303	27	the	the	DET
ftr-475	2303	28	ordinary	ordinary	ADJ
ftr-475	2303	29	course	course	NOUN
ftr-475	2303	30	of	of	ADP
ftr-475	2303	31	the	the	DET
ftr-475	2303	32	taxpayer	taxpayer	NOUN
ftr-475	2303	33	's	's	PART
ftr-475	2303	34	trade	trade	NOUN
ftr-475	2303	35	or	or	CCONJ
ftr-475	2303	36	business	business	NOUN
ftr-475	2303	37	and	and	CCONJ
ftr-475	2303	38	which	which	PRON
ftr-475	2303	39	are	be	AUX
ftr-475	2303	40	not	not	PART
ftr-475	2303	41	held	hold	VERB
ftr-475	2303	42	[	[	X
ftr-475	2303	43	vol	vol	NOUN
ftr-475	2303	44	2:4	2:4	NUM
ftr-475	2303	45	tax	tax	NOUN
ftr-475	2303	46	aspects	aspect	NOUN
ftr-475	2303	47	of	of	ADP
ftr-475	2303	48	remic	remic	ADJ
ftr-475	2303	49	residual	residual	ADJ
ftr-475	2303	50	interests	interest	NOUN
ftr-475	2303	51	(	(	PUNCT
ftr-475	2303	52	a	a	NOUN
ftr-475	2303	53	)	)	PUNCT
ftr-475	2303	54	share	share	NOUN
ftr-475	2303	55	of	of	ADP
ftr-475	2303	56	stock	stock	NOUN
ftr-475	2303	57	in	in	ADP
ftr-475	2303	58	a	a	DET
ftr-475	2303	59	corporation	corporation	NOUN
ftr-475	2303	60	;	;	PUNCT
ftr-475	2303	61	(	(	PUNCT
ftr-475	2303	62	b	b	X
ftr-475	2303	63	)	)	PUNCT
ftr-475	2303	64	partnership	partnership	NOUN
ftr-475	2303	65	or	or	CCONJ
ftr-475	2303	66	beneficial	beneficial	ADJ
ftr-475	2303	67	ownership	ownership	NOUN
ftr-475	2303	68	interest	interest	NOUN
ftr-475	2303	69	in	in	ADP
ftr-475	2303	70	a	a	DET
ftr-475	2303	71	widely	widely	ADV
ftr-475	2303	72	held	hold	VERB
ftr-475	2303	73	or	or	CCONJ
ftr-475	2303	74	publicly	publicly	ADV
ftr-475	2303	75	traded	trade	VERB
ftr-475	2303	76	partnership	partnership	NOUN
ftr-475	2303	77	or	or	CCONJ
ftr-475	2303	78	trust	trust	NOUN
ftr-475	2303	79	;	;	PUNCT
ftr-475	2303	80	(	(	PUNCT
ftr-475	2303	81	c	c	X
ftr-475	2303	82	)	)	PUNCT
ftr-475	2303	83	note	note	NOUN
ftr-475	2303	84	,	,	PUNCT
ftr-475	2303	85	bond	bond	NOUN
ftr-475	2303	86	,	,	PUNCT
ftr-475	2303	87	debenture	debenture	NOUN
ftr-475	2303	88	,	,	PUNCT
ftr-475	2303	89	or	or	CCONJ
ftr-475	2303	90	other	other	ADJ
ftr-475	2303	91	evidence	evidence	NOUN
ftr-475	2303	92	of	of	ADP
ftr-475	2303	93	indebtedness	indebtedness	NOUN
ftr-475	2303	94	;	;	PUNCT
ftr-475	2303	95	(	(	PUNCT
ftr-475	2303	96	d	d	X
ftr-475	2303	97	)	)	PUNCT
ftr-475	2303	98	interest	interest	NOUN
ftr-475	2303	99	rate	rate	NOUN
ftr-475	2303	100	,	,	PUNCT
ftr-475	2303	101	currency	currency	NOUN
ftr-475	2303	102	,	,	PUNCT
ftr-475	2303	103	or	or	CCONJ
ftr-475	2303	104	equity	equity	NOUN
ftr-475	2303	105	notional	notional	ADJ
ftr-475	2303	106	principal	principal	ADJ
ftr-475	2303	107	contract	contract	NOUN
ftr-475	2303	108	;	;	PUNCT
ftr-475	2303	109	(	(	PUNCT
ftr-475	2303	110	e	e	NOUN
ftr-475	2303	111	)	)	PUNCT
ftr-475	2303	112	evidence	evidence	NOUN
ftr-475	2303	113	of	of	ADP
ftr-475	2303	114	an	an	DET
ftr-475	2303	115	interest	interest	NOUN
ftr-475	2303	116	in	in	ADP
ftr-475	2303	117	,	,	PUNCT
ftr-475	2303	118	or	or	CCONJ
ftr-475	2303	119	a	a	DET
ftr-475	2303	120	derivative	derivative	ADJ
ftr-475	2303	121	financial	financial	ADJ
ftr-475	2303	122	instrument	instrument	NOUN
ftr-475	2303	123	in	in	ADP
ftr-475	2303	124	,	,	PUNCT
ftr-475	2303	125	any	any	DET
ftr-475	2303	126	security	security	NOUN
ftr-475	2303	127	described	describe	VERB
ftr-475	2303	128	in	in	ADP
ftr-475	2303	129	(	(	PUNCT
ftr-475	2303	130	a	a	X
ftr-475	2303	131	)	)	PUNCT
ftr-475	2303	132	,	,	PUNCT
ftr-475	2303	133	(	(	PUNCT
ftr-475	2303	134	b	b	NOUN
ftr-475	2303	135	)	)	PUNCT
ftr-475	2303	136	,	,	PUNCT
ftr-475	2303	137	(	(	PUNCT
ftr-475	2303	138	c	c	NOUN
ftr-475	2303	139	)	)	PUNCT
ftr-475	2303	140	,	,	PUNCT
ftr-475	2303	141	or	or	CCONJ
ftr-475	2303	142	(	(	PUNCT
ftr-475	2303	143	d	d	NOUN
ftr-475	2303	144	)	)	PUNCT
ftr-475	2303	145	,	,	PUNCT
ftr-475	2303	146	or	or	CCONJ
ftr-475	2303	147	any	any	DET
ftr-475	2303	148	currency	currency	NOUN
ftr-475	2303	149	,	,	PUNCT
ftr-475	2303	150	including	include	VERB
ftr-475	2303	151	any	any	DET
ftr-475	2303	152	option	option	NOUN
ftr-475	2303	153	,	,	PUNCT
ftr-475	2303	154	forward	forward	ADJ
ftr-475	2303	155	contract	contract	NOUN
ftr-475	2303	156	,	,	PUNCT
ftr-475	2303	157	short	short	ADJ
ftr-475	2303	158	position	position	NOUN
ftr-475	2303	159	,	,	PUNCT
ftr-475	2303	160	and	and	CCONJ
ftr-475	2303	161	any	any	DET
ftr-475	2303	162	similar	similar	ADJ
ftr-475	2303	163	financial	financial	ADJ
ftr-475	2303	164	instrument	instrument	NOUN
ftr-475	2303	165	in	in	ADP
ftr-475	2303	166	such	such	DET
ftr-475	2303	167	a	a	DET
ftr-475	2303	168	security	security	NOUN
ftr-475	2303	169	or	or	CCONJ
ftr-475	2303	170	currency	currency	NOUN
ftr-475	2303	171	;	;	PUNCT
ftr-475	2303	172	and	and	CCONJ
ftr-475	2303	173	(	(	PUNCT
ftr-475	2303	174	f	f	X
ftr-475	2303	175	)	)	PUNCT
ftr-475	2303	176	position	position	NOUN
ftr-475	2303	177	which	which	DET
ftr-475	2303	178	is(i	is(i	NOUN
ftr-475	2303	179	)	)	PUNCT
ftr-475	2303	180	not	not	PART
ftr-475	2303	181	a	a	DET
ftr-475	2303	182	security	security	NOUN
ftr-475	2303	183	described	describe	VERB
ftr-475	2303	184	in	in	ADP
ftr-475	2303	185	(	(	PUNCT
ftr-475	2303	186	a	a	X
ftr-475	2303	187	)	)	PUNCT
ftr-475	2303	188	,	,	PUNCT
ftr-475	2303	189	(	(	PUNCT
ftr-475	2303	190	b	b	NOUN
ftr-475	2303	191	)	)	PUNCT
ftr-475	2303	192	,	,	PUNCT
ftr-475	2303	193	(	(	PUNCT
ftr-475	2303	194	c	c	NOUN
ftr-475	2303	195	)	)	PUNCT
ftr-475	2303	196	,	,	PUNCT
ftr-475	2303	197	(	(	PUNCT
ftr-475	2303	198	d	d	NOUN
ftr-475	2303	199	)	)	PUNCT
ftr-475	2303	200	,	,	PUNCT
ftr-475	2303	201	or	or	CCONJ
ftr-475	2303	202	(	(	PUNCT
ftr-475	2303	203	e	e	NOUN
ftr-475	2303	204	)	)	PUNCT
ftr-475	2303	205	,	,	PUNCT
ftr-475	2303	206	(	(	PUNCT
ftr-475	2303	207	ii	ii	NOUN
ftr-475	2303	208	)	)	PUNCT
ftr-475	2303	209	is	be	AUX
ftr-475	2303	210	a	a	DET
ftr-475	2303	211	hedge	hedge	NOUN
ftr-475	2303	212	with	with	ADP
ftr-475	2303	213	respect	respect	NOUN
ftr-475	2303	214	to	to	ADP
ftr-475	2303	215	such	such	DET
ftr-475	2303	216	a	a	DET
ftr-475	2303	217	security	security	NOUN
ftr-475	2303	218	,	,	PUNCT
ftr-475	2303	219	and	and	CCONJ
ftr-475	2303	220	(	(	PUNCT
ftr-475	2303	221	iii	iii	X
ftr-475	2303	222	)	)	PUNCT
ftr-475	2303	223	is	be	AUX
ftr-475	2303	224	clearly	clearly	ADV
ftr-475	2303	225	identified	identify	VERB
ftr-475	2303	226	in	in	ADP
ftr-475	2303	227	the	the	DET
ftr-475	2303	228	dealer	dealer	NOUN
ftr-475	2303	229	's	's	PART
ftr-475	2303	230	records	record	NOUN
ftr-475	2303	231	as	as	ADP
ftr-475	2303	232	being	be	AUX
ftr-475	2303	233	described	describe	VERB
ftr-475	2303	234	in	in	ADP
ftr-475	2303	235	this	this	DET
ftr-475	2303	236	subparagraph	subparagraph	NOUN
ftr-475	2303	237	before	before	ADP
ftr-475	2303	238	the	the	DET
ftr-475	2303	239	close	close	NOUN
ftr-475	2303	240	of	of	ADP
ftr-475	2303	241	the	the	DET
ftr-475	2303	242	day	day	NOUN
ftr-475	2303	243	on	on	ADP
ftr-475	2303	244	which	which	PRON
ftr-475	2303	245	it	it	PRON
ftr-475	2303	246	was	be	AUX
ftr-475	2303	247	acquired	acquire	VERB
ftr-475	2303	248	or	or	CCONJ
ftr-475	2303	249	entered	enter	VERB
ftr-475	2303	250	into	into	ADP
ftr-475	2303	251	(	(	PUNCT
ftr-475	2303	252	or	or	CCONJ
ftr-475	2303	253	such	such	ADJ
ftr-475	2303	254	other	other	ADJ
ftr-475	2303	255	time	time	NOUN
ftr-475	2303	256	as	as	SCONJ
ftr-475	2303	257	the	the	DET
ftr-475	2303	258	secretary	secretary	NOUN
ftr-475	2303	259	may	may	AUX
ftr-475	2303	260	by	by	ADP
ftr-475	2303	261	regulations	regulation	NOUN
ftr-475	2303	262	prescribe	prescribe	NOUN
ftr-475	2303	263	)	)	PUNCT
ftr-475	2303	264	.	.	PUNCT
ftr-475	2304	1	6	6	NUM
ftr-475	2304	2	notwithstanding	notwithstanding	ADP
ftr-475	2304	3	this	this	DET
ftr-475	2304	4	sweeping	sweeping	ADJ
ftr-475	2304	5	definition	definition	NOUN
ftr-475	2304	6	of	of	ADP
ftr-475	2304	7	a	a	DET
ftr-475	2304	8	security	security	NOUN
ftr-475	2304	9	,	,	PUNCT
ftr-475	2304	10	in	in	ADP
ftr-475	2304	11	recently	recently	ADV
ftr-475	2304	12	issued	issue	VERB
ftr-475	2304	13	temporary	temporary	ADJ
ftr-475	2304	14	regulations317	regulations317	PROPN
ftr-475	2304	15	the	the	DET
ftr-475	2304	16	service	service	NOUN
ftr-475	2304	17	has	have	AUX
ftr-475	2304	18	acted	act	VERB
ftr-475	2304	19	to	to	PART
ftr-475	2304	20	rein	rein	VERB
ftr-475	2304	21	in	in	ADP
ftr-475	2304	22	the	the	DET
ftr-475	2304	23	broad	broad	ADJ
ftr-475	2304	24	statutory	statutory	ADJ
ftr-475	2304	25	definition	definition	NOUN
ftr-475	2304	26	in	in	ADP
ftr-475	2304	27	certain	certain	ADJ
ftr-475	2304	28	respects	respect	NOUN
ftr-475	2304	29	.	.	PUNCT
ftr-475	2305	1	in	in	ADP
ftr-475	2305	2	particular	particular	ADJ
ftr-475	2305	3	,	,	PUNCT
ftr-475	2305	4	the	the	DET
ftr-475	2305	5	temporary	temporary	ADJ
ftr-475	2305	6	regulations	regulation	NOUN
ftr-475	2305	7	provide	provide	VERB
ftr-475	2305	8	that	that	SCONJ
ftr-475	2305	9	the	the	DET
ftr-475	2305	10	term	term	NOUN
ftr-475	2305	11	"	"	PUNCT
ftr-475	2305	12	security	security	NOUN
ftr-475	2305	13	"	"	PUNCT
ftr-475	2305	14	in	in	ADP
ftr-475	2305	15	section	section	NOUN
ftr-475	2305	16	475(c)(2	475(c)(2	NUM
ftr-475	2305	17	)	)	PUNCT
ftr-475	2305	18	does	do	AUX
ftr-475	2305	19	not	not	PART
ftr-475	2305	20	include	include	VERB
ftr-475	2305	21	remic	remic	ADJ
ftr-475	2305	22	residual	residual	ADJ
ftr-475	2305	23	interests	interest	NOUN
ftr-475	2305	24	that	that	PRON
ftr-475	2305	25	have	have	VERB
ftr-475	2305	26	"	"	PUNCT
ftr-475	2305	27	negative	negative	ADJ
ftr-475	2305	28	value	value	NOUN
ftr-475	2305	29	,	,	PUNCT
ftr-475	2305	30	"	"	PUNCT
ftr-475	2305	31	'	'	PUNCT
ftr-475	2305	32	effective	effective	ADJ
ftr-475	2305	33	for	for	ADP
ftr-475	2305	34	taxable	taxable	ADJ
ftr-475	2305	35	years	year	NOUN
ftr-475	2305	36	for	for	ADP
ftr-475	2305	37	sale	sale	NOUN
ftr-475	2305	38	.	.	PUNCT
ftr-475	2306	1	irc	irc	PROPN
ftr-475	2306	2	§	§	PROPN
ftr-475	2306	3	475(b)(1)(b	475(b)(1)(b	PROPN
ftr-475	2306	4	)	)	PUNCT
ftr-475	2306	5	,	,	PUNCT
ftr-475	2306	6	(	(	PUNCT
ftr-475	2306	7	c	c	NOUN
ftr-475	2306	8	)	)	PUNCT
ftr-475	2306	9	.	.	PUNCT
ftr-475	2307	1	316	316	NUM
ftr-475	2307	2	.	.	PUNCT
ftr-475	2307	3	irc	irc	PROPN
ftr-475	2307	4	§	§	PROPN
ftr-475	2307	5	475(c)(2	475(c)(2	PROPN
ftr-475	2307	6	)	)	PUNCT
ftr-475	2307	7	.	.	PUNCT
ftr-475	2308	1	an	an	DET
ftr-475	2308	2	instrument	instrument	NOUN
ftr-475	2308	3	that	that	PRON
ftr-475	2308	4	would	would	AUX
ftr-475	2308	5	otherwise	otherwise	ADV
ftr-475	2308	6	be	be	AUX
ftr-475	2308	7	a	a	DET
ftr-475	2308	8	security	security	NOUN
ftr-475	2308	9	under	under	ADP
ftr-475	2308	10	(	(	PUNCT
ftr-475	2308	11	e	e	NOUN
ftr-475	2308	12	)	)	PUNCT
ftr-475	2308	13	is	be	AUX
ftr-475	2308	14	not	not	PART
ftr-475	2308	15	so	so	ADV
ftr-475	2308	16	treated	treat	VERB
ftr-475	2308	17	if	if	SCONJ
ftr-475	2308	18	it	it	PRON
ftr-475	2308	19	is	be	AUX
ftr-475	2308	20	a	a	DET
ftr-475	2308	21	contract	contract	NOUN
ftr-475	2308	22	to	to	PART
ftr-475	2308	23	which	which	PRON
ftr-475	2308	24	§	§	PROPN
ftr-475	2308	25	1256	1256	NUM
ftr-475	2308	26	applies	apply	VERB
ftr-475	2308	27	.	.	PUNCT
ftr-475	2309	1	i	i	PRON
ftr-475	2309	2	d.	d.	PROPN
ftr-475	2309	3	317	317	NUM
ftr-475	2309	4	.	.	PUNCT
ftr-475	2310	1	temp	temp	NOUN
ftr-475	2310	2	.	.	PUNCT
ftr-475	2311	1	regs	regs	PROPN
ftr-475	2311	2	.	.	PUNCT
ftr-475	2312	1	§	§	PROPN
ftr-475	2312	2	1.475(c)-i	1.475(c)-i	NUM
ftr-475	2312	3	,	,	PUNCT
ftr-475	2312	4	-2	-2	INTJ
ftr-475	2312	5	,	,	PUNCT
ftr-475	2312	6	58	58	NUM
ftr-475	2312	7	fed	fed	PROPN
ftr-475	2312	8	.	.	PUNCT
ftr-475	2313	1	reg	reg	PROPN
ftr-475	2313	2	.	.	PUNCT
ftr-475	2314	1	68,747	68,747	NUM
ftr-475	2314	2	.	.	PUNCT
ftr-475	2315	1	68,750	68,750	NUM
ftr-475	2315	2	(	(	PUNCT
ftr-475	2315	3	1993	1993	NUM
ftr-475	2315	4	)	)	PUNCT
ftr-475	2315	5	.	.	PUNCT
ftr-475	2316	1	318	318	NUM
ftr-475	2316	2	.	.	PUNCT
ftr-475	2316	3	temp	temp	NOUN
ftr-475	2316	4	.	.	PUNCT
ftr-475	2317	1	regs	regs	PROPN
ftr-475	2317	2	.	.	PUNCT
ftr-475	2318	1	§	§	PROPN
ftr-475	2318	2	1.475(c)-2(a)(3	1.475(c)-2(a)(3	NUM
ftr-475	2318	3	)	)	PUNCT
ftr-475	2318	4	.	.	PUNCT
ftr-475	2319	1	in	in	ADP
ftr-475	2319	2	addition	addition	NOUN
ftr-475	2319	3	to	to	ADP
ftr-475	2319	4	negative	negative	ADJ
ftr-475	2319	5	value	value	NOUN
ftr-475	2319	6	residual	residual	ADJ
ftr-475	2319	7	interests	interest	NOUN
ftr-475	2319	8	,	,	PUNCT
ftr-475	2319	9	the	the	DET
ftr-475	2319	10	regulations	regulation	NOUN
ftr-475	2319	11	exclude	exclude	VERB
ftr-475	2319	12	from	from	ADP
ftr-475	2319	13	the	the	DET
ftr-475	2319	14	definition	definition	NOUN
ftr-475	2319	15	of	of	ADP
ftr-475	2319	16	a	a	DET
ftr-475	2319	17	security	security	NOUN
ftr-475	2319	18	(	(	PUNCT
ftr-475	2319	19	i	i	NOUN
ftr-475	2319	20	)	)	PUNCT
ftr-475	2319	21	stock	stock	NOUN
ftr-475	2319	22	(	(	PUNCT
ftr-475	2319	23	including	include	VERB
ftr-475	2319	24	treasury	treasury	PROPN
ftr-475	2319	25	stock	stock	NOUN
ftr-475	2319	26	)	)	PUNCT
ftr-475	2319	27	of	of	ADP
ftr-475	2319	28	the	the	DET
ftr-475	2319	29	taxpayer	taxpayer	NOUN
ftr-475	2319	30	and	and	CCONJ
ftr-475	2319	31	any	any	DET
ftr-475	2319	32	option	option	NOUN
ftr-475	2319	33	to	to	PART
ftr-475	2319	34	buy	buy	VERB
ftr-475	2319	35	or	or	CCONJ
ftr-475	2319	36	sell	sell	VERB
ftr-475	2319	37	its	its	PRON
ftr-475	2319	38	stock	stock	NOUN
ftr-475	2319	39	(	(	PUNCT
ftr-475	2319	40	including	include	VERB
ftr-475	2319	41	treasury	treasury	NOUN
ftr-475	2319	42	stock	stock	NOUN
ftr-475	2319	43	)	)	PUNCT
ftr-475	2319	44	,	,	PUNCT
ftr-475	2319	45	or	or	CCONJ
ftr-475	2319	46	(	(	PUNCT
ftr-475	2319	47	ii	ii	NOUN
ftr-475	2319	48	)	)	PUNCT
ftr-475	2319	49	a	a	DET
ftr-475	2319	50	liability	liability	NOUN
ftr-475	2319	51	of	of	ADP
ftr-475	2319	52	the	the	DET
ftr-475	2319	53	taxpayer	taxpayer	NOUN
ftr-475	2319	54	.	.	PUNCT
ftr-475	2320	1	i	i	PRON
ftr-475	2320	2	d.	d.	PROPN
ftr-475	2320	3	1994	1994	NUM
ftr-475	2320	4	]	]	PUNCT
ftr-475	2321	1	florida	florida	PROPN
ftr-475	2321	2	tax	tax	NOUN
ftr-475	2321	3	review	review	NOUN
ftr-475	2321	4	ending	end	VERB
ftr-475	2321	5	on	on	ADP
ftr-475	2321	6	or	or	CCONJ
ftr-475	2321	7	after	after	ADP
ftr-475	2321	8	december	december	PROPN
ftr-475	2321	9	31	31	NUM
ftr-475	2321	10	,	,	PUNCT
ftr-475	2321	11	1993	1993	NUM
ftr-475	2321	12	.	.	PUNCT
ftr-475	2322	1	3	3	NUM
ftr-475	2322	2	9	9	NUM
ftr-475	2322	3	a	a	DET
ftr-475	2322	4	negative	negative	ADJ
ftr-475	2322	5	value	value	NOUN
ftr-475	2322	6	residual	residual	ADJ
ftr-475	2322	7	interest	interest	NOUN
ftr-475	2322	8	is	be	AUX
ftr-475	2322	9	defined	define	VERB
ftr-475	2322	10	as	as	ADP
ftr-475	2322	11	any	any	DET
ftr-475	2322	12	residual	residual	ADJ
ftr-475	2322	13	interest	interest	NOUN
ftr-475	2322	14	if	if	SCONJ
ftr-475	2322	15	,	,	PUNCT
ftr-475	2322	16	on	on	ADP
ftr-475	2322	17	the	the	DET
ftr-475	2322	18	date	date	NOUN
ftr-475	2322	19	the	the	DET
ftr-475	2322	20	taxpayer	taxpayer	NOUN
ftr-475	2322	21	acquires	acquire	VERB
ftr-475	2322	22	the	the	DET
ftr-475	2322	23	residual	residual	ADJ
ftr-475	2322	24	interest	interest	NOUN
ftr-475	2322	25	,	,	PUNCT
ftr-475	2322	26	the	the	DET
ftr-475	2322	27	present	present	ADJ
ftr-475	2322	28	value	value	NOUN
ftr-475	2322	29	of	of	ADP
ftr-475	2322	30	the	the	DET
ftr-475	2322	31	anticipated	anticipate	VERB
ftr-475	2322	32	tax	tax	NOUN
ftr-475	2322	33	liabilities	liability	NOUN
ftr-475	2322	34	associated	associate	VERB
ftr-475	2322	35	with	with	ADP
ftr-475	2322	36	holding	hold	VERB
ftr-475	2322	37	the	the	DET
ftr-475	2322	38	interest	interest	NOUN
ftr-475	2322	39	exceeds	exceed	VERB
ftr-475	2322	40	the	the	DET
ftr-475	2322	41	sum	sum	NOUN
ftr-475	2322	42	of	of	ADP
ftr-475	2322	43	(	(	PUNCT
ftr-475	2322	44	i	i	NOUN
ftr-475	2322	45	)	)	PUNCT
ftr-475	2322	46	the	the	DET
ftr-475	2322	47	present	present	ADJ
ftr-475	2322	48	value	value	NOUN
ftr-475	2322	49	of	of	ADP
ftr-475	2322	50	the	the	DET
ftr-475	2322	51	expected	expect	VERB
ftr-475	2322	52	future	future	ADJ
ftr-475	2322	53	distributions	distribution	NOUN
ftr-475	2322	54	on	on	ADP
ftr-475	2322	55	the	the	DET
ftr-475	2322	56	interest	interest	NOUN
ftr-475	2322	57	,	,	PUNCT
ftr-475	2322	58	and	and	CCONJ
ftr-475	2322	59	(	(	PUNCT
ftr-475	2322	60	ii	ii	NOUN
ftr-475	2322	61	)	)	PUNCT
ftr-475	2322	62	the	the	DET
ftr-475	2322	63	present	present	ADJ
ftr-475	2322	64	value	value	NOUN
ftr-475	2322	65	of	of	ADP
ftr-475	2322	66	the	the	DET
ftr-475	2322	67	anticipated	anticipate	VERB
ftr-475	2322	68	tax	tax	NOUN
ftr-475	2322	69	savings	saving	NOUN
ftr-475	2322	70	associated	associate	VERB
ftr-475	2322	71	with	with	ADP
ftr-475	2322	72	holding	hold	VERB
ftr-475	2322	73	the	the	DET
ftr-475	2322	74	interest	interest	NOUN
ftr-475	2322	75	as	as	SCONJ
ftr-475	2322	76	the	the	DET
ftr-475	2322	77	remic	remic	NOUN
ftr-475	2322	78	generates	generate	VERB
ftr-475	2322	79	losses.320	losses.320	PROPN
ftr-475	2322	80	for	for	ADP
ftr-475	2322	81	this	this	DET
ftr-475	2322	82	purpose	purpose	NOUN
ftr-475	2322	83	,	,	PUNCT
ftr-475	2322	84	anticipated	anticipate	VERB
ftr-475	2322	85	tax	tax	NOUN
ftr-475	2322	86	liabilities	liability	NOUN
ftr-475	2322	87	,	,	PUNCT
ftr-475	2322	88	expected	expect	VERB
ftr-475	2322	89	future	future	ADJ
ftr-475	2322	90	distributions	distribution	NOUN
ftr-475	2322	91	,	,	PUNCT
ftr-475	2322	92	and	and	CCONJ
ftr-475	2322	93	anticipated	anticipate	VERB
ftr-475	2322	94	tax	tax	NOUN
ftr-475	2322	95	savings	saving	NOUN
ftr-475	2322	96	are	be	AUX
ftr-475	2322	97	determined	determine	VERB
ftr-475	2322	98	under	under	ADP
ftr-475	2322	99	the	the	DET
ftr-475	2322	100	rules	rule	NOUN
ftr-475	2322	101	in	in	ADP
ftr-475	2322	102	regulations	regulation	NOUN
ftr-475	2322	103	section	section	NOUN
ftr-475	2322	104	1.860e-2(a)(3	1.860e-2(a)(3	NUM
ftr-475	2322	105	)	)	PUNCT
ftr-475	2322	106	(	(	PUNCT
ftr-475	2322	107	and	and	CCONJ
ftr-475	2322	108	without	without	ADP
ftr-475	2322	109	regard	regard	NOUN
ftr-475	2322	110	to	to	ADP
ftr-475	2322	111	the	the	DET
ftr-475	2322	112	operation	operation	NOUN
ftr-475	2322	113	of	of	ADP
ftr-475	2322	114	section	section	NOUN
ftr-475	2322	115	475),321	475),321	NUM
ftr-475	2322	116	and	and	CCONJ
ftr-475	2322	117	present	present	ADJ
ftr-475	2322	118	values	value	NOUN
ftr-475	2322	119	are	be	AUX
ftr-475	2322	120	determined	determine	VERB
ftr-475	2322	121	under	under	ADP
ftr-475	2322	122	the	the	DET
ftr-475	2322	123	rules	rule	NOUN
ftr-475	2322	124	in	in	ADP
ftr-475	2322	125	regulations	regulation	NOUN
ftr-475	2322	126	section	section	NOUN
ftr-475	2322	127	1.860e-2(a)(4).32	1.860e-2(a)(4).32	NOUN
ftr-475	2322	128	2	2	NUM
ftr-475	2323	1	moreover	moreover	ADV
ftr-475	2323	2	,	,	PUNCT
ftr-475	2323	3	if	if	SCONJ
ftr-475	2323	4	a	a	DET
ftr-475	2323	5	person	person	NOUN
ftr-475	2323	6	acquires	acquire	VERB
ftr-475	2323	7	a	a	DET
ftr-475	2323	8	residual	residual	ADJ
ftr-475	2323	9	interest	interest	NOUN
ftr-475	2323	10	in	in	ADP
ftr-475	2323	11	a	a	DET
ftr-475	2323	12	"	"	PUNCT
ftr-475	2323	13	carryover	carryover	NOUN
ftr-475	2323	14	"	"	PUNCT
ftr-475	2323	15	basis	basis	NOUN
ftr-475	2323	16	transaction	transaction	NOUN
ftr-475	2323	17	,	,	PUNCT
ftr-475	2323	18	then	then	ADV
ftr-475	2323	19	such	such	ADJ
ftr-475	2323	20	person	person	NOUN
ftr-475	2323	21	is	be	AUX
ftr-475	2323	22	considered	consider	VERB
ftr-475	2323	23	to	to	PART
ftr-475	2323	24	have	have	AUX
ftr-475	2323	25	acquired	acquire	VERB
ftr-475	2323	26	it	it	PRON
ftr-475	2323	27	when	when	SCONJ
ftr-475	2323	28	the	the	DET
ftr-475	2323	29	transferor	transferor	NOUN
ftr-475	2323	30	acquired	acquire	VERB
ftr-475	2323	31	the	the	DET
ftr-475	2323	32	residual	residual	ADJ
ftr-475	2323	33	interest	interest	NOUN
ftr-475	2323	34	(	(	PUNCT
ftr-475	2323	35	or	or	CCONJ
ftr-475	2323	36	is	be	AUX
ftr-475	2323	37	deemed	deem	VERB
ftr-475	2323	38	to	to	PART
ftr-475	2323	39	have	have	AUX
ftr-475	2323	40	acquired	acquire	VERB
ftr-475	2323	41	it	it	PRON
ftr-475	2323	42	under	under	ADP
ftr-475	2323	43	this	this	DET
ftr-475	2323	44	rule).323	rule).323	NOUN
ftr-475	2323	45	in	in	ADP
ftr-475	2323	46	addition	addition	NOUN
ftr-475	2323	47	to	to	ADP
ftr-475	2323	48	negative	negative	ADJ
ftr-475	2323	49	value	value	NOUN
ftr-475	2323	50	residual	residual	ADJ
ftr-475	2323	51	interests	interest	NOUN
ftr-475	2323	52	as	as	SCONJ
ftr-475	2323	53	defined	define	VERB
ftr-475	2323	54	above	above	ADV
ftr-475	2323	55	,	,	PUNCT
ftr-475	2323	56	the	the	DET
ftr-475	2323	57	regulations	regulation	NOUN
ftr-475	2323	58	state	state	VERB
ftr-475	2323	59	that	that	SCONJ
ftr-475	2323	60	the	the	DET
ftr-475	2323	61	term	term	NOUN
ftr-475	2323	62	"	"	PUNCT
ftr-475	2323	63	security	security	NOUN
ftr-475	2323	64	"	"	PUNCT
ftr-475	2323	65	will	will	AUX
ftr-475	2323	66	not	not	PART
ftr-475	2323	67	include	include	VERB
ftr-475	2323	68	"	"	PUNCT
ftr-475	2323	69	an	an	DET
ftr-475	2323	70	interest	interest	NOUN
ftr-475	2323	71	or	or	CCONJ
ftr-475	2323	72	arrangement	arrangement	NOUN
ftr-475	2323	73	that	that	PRON
ftr-475	2323	74	is	be	AUX
ftr-475	2323	75	determined	determine	VERB
ftr-475	2323	76	by	by	ADP
ftr-475	2323	77	the	the	DET
ftr-475	2323	78	commissioner	commissioner	NOUN
ftr-475	2323	79	to	to	PART
ftr-475	2323	80	have	have	VERB
ftr-475	2323	81	substantially	substantially	ADV
ftr-475	2323	82	the	the	DET
ftr-475	2323	83	same	same	ADJ
ftr-475	2323	84	economic	economic	ADJ
ftr-475	2323	85	effect	effect	NOUN
ftr-475	2324	1	[	[	X
ftr-475	2324	2	as	as	ADP
ftr-475	2324	3	a	a	DET
ftr-475	2324	4	negative	negative	ADJ
ftr-475	2324	5	value	value	NOUN
ftr-475	2324	6	residual	residual	ADJ
ftr-475	2324	7	interest	interest	NOUN
ftr-475	2324	8	]	]	PUNCT
ftr-475	2324	9	.	.	PUNCT
ftr-475	2325	1	324	324	NUM
ftr-475	2325	2	the	the	DET
ftr-475	2325	3	preamble	preamble	NOUN
ftr-475	2325	4	to	to	ADP
ftr-475	2325	5	the	the	DET
ftr-475	2325	6	regulations	regulation	NOUN
ftr-475	2325	7	provides	provide	VERB
ftr-475	2325	8	some	some	DET
ftr-475	2325	9	elaboration	elaboration	NOUN
ftr-475	2325	10	on	on	ADP
ftr-475	2325	11	this	this	PRON
ftr-475	2325	12	,	,	PUNCT
ftr-475	2325	13	giving	give	VERB
ftr-475	2325	14	as	as	ADP
ftr-475	2325	15	an	an	DET
ftr-475	2325	16	example--"a	example--"a	NOUN
ftr-475	2325	17	widely	widely	ADV
ftr-475	2325	18	held	hold	VERB
ftr-475	2325	19	partnership	partnership	NOUN
ftr-475	2325	20	that	that	PRON
ftr-475	2325	21	holds	hold	VERB
ftr-475	2325	22	noneconomic	noneconomic	ADJ
ftr-475	2325	23	remic	remic	NOUN
ftr-475	2325	24	residual	residual	ADJ
ftr-475	2325	25	319	319	NUM
ftr-475	2325	26	.	.	PUNCT
ftr-475	2326	1	the	the	DET
ftr-475	2326	2	effective	effective	ADJ
ftr-475	2326	3	date	date	NOUN
ftr-475	2326	4	has	have	AUX
ftr-475	2326	5	retroactive	retroactive	ADJ
ftr-475	2326	6	effect	effect	NOUN
ftr-475	2326	7	since	since	SCONJ
ftr-475	2326	8	taxpayers	taxpayer	NOUN
ftr-475	2326	9	having	having	AUX
ftr-475	2326	10	purchased	purchase	VERB
ftr-475	2326	11	residual	residual	ADJ
ftr-475	2326	12	interests	interest	NOUN
ftr-475	2326	13	prior	prior	ADV
ftr-475	2326	14	to	to	ADP
ftr-475	2326	15	the	the	DET
ftr-475	2326	16	issuance	issuance	NOUN
ftr-475	2326	17	of	of	ADP
ftr-475	2326	18	regulations	regulation	NOUN
ftr-475	2326	19	with	with	ADP
ftr-475	2326	20	view	view	NOUN
ftr-475	2326	21	to	to	ADP
ftr-475	2326	22	marking	mark	VERB
ftr-475	2326	23	them	they	PRON
ftr-475	2326	24	to	to	ADP
ftr-475	2326	25	market	market	NOUN
ftr-475	2326	26	will	will	AUX
ftr-475	2326	27	not	not	PART
ftr-475	2326	28	be	be	AUX
ftr-475	2326	29	permitted	permit	VERB
ftr-475	2326	30	to	to	PART
ftr-475	2326	31	do	do	VERB
ftr-475	2326	32	so	so	ADV
ftr-475	2326	33	.	.	PUNCT
ftr-475	2327	1	this	this	PRON
ftr-475	2327	2	is	be	AUX
ftr-475	2327	3	harsh	harsh	ADJ
ftr-475	2327	4	;	;	PUNCT
ftr-475	2327	5	some	some	DET
ftr-475	2327	6	taxpayers	taxpayer	NOUN
ftr-475	2327	7	bought	buy	VERB
ftr-475	2327	8	residual	residual	ADJ
ftr-475	2327	9	interests	interest	NOUN
ftr-475	2327	10	at	at	ADP
ftr-475	2327	11	a	a	DET
ftr-475	2327	12	price	price	NOUN
ftr-475	2327	13	calculated	calculate	VERB
ftr-475	2327	14	by	by	ADP
ftr-475	2327	15	reference	reference	NOUN
ftr-475	2327	16	to	to	ADP
ftr-475	2327	17	the	the	DET
ftr-475	2327	18	applicability	applicability	NOUN
ftr-475	2327	19	of	of	ADP
ftr-475	2327	20	mark	mark	NOUN
ftr-475	2327	21	to	to	ADP
ftr-475	2327	22	market	market	NOUN
ftr-475	2327	23	treatment	treatment	NOUN
ftr-475	2327	24	in	in	ADP
ftr-475	2327	25	reasonable	reasonable	ADJ
ftr-475	2327	26	reliance	reliance	NOUN
ftr-475	2327	27	on	on	ADP
ftr-475	2327	28	the	the	DET
ftr-475	2327	29	broad	broad	ADJ
ftr-475	2327	30	definition	definition	NOUN
ftr-475	2327	31	of	of	ADP
ftr-475	2327	32	a	a	DET
ftr-475	2327	33	security	security	NOUN
ftr-475	2327	34	in	in	ADP
ftr-475	2327	35	the	the	DET
ftr-475	2327	36	statute	statute	NOUN
ftr-475	2327	37	.	.	PUNCT
ftr-475	2328	1	such	such	ADJ
ftr-475	2328	2	taxpayers	taxpayer	NOUN
ftr-475	2328	3	had	have	VERB
ftr-475	2328	4	no	no	DET
ftr-475	2328	5	notice	notice	NOUN
ftr-475	2328	6	that	that	SCONJ
ftr-475	2328	7	negative	negative	ADJ
ftr-475	2328	8	value	value	NOUN
ftr-475	2328	9	residuals	residual	NOUN
ftr-475	2328	10	would	would	AUX
ftr-475	2328	11	be	be	AUX
ftr-475	2328	12	excluded	exclude	VERB
ftr-475	2328	13	from	from	ADP
ftr-475	2328	14	the	the	DET
ftr-475	2328	15	definition	definition	NOUN
ftr-475	2328	16	of	of	ADP
ftr-475	2328	17	security	security	NOUN
ftr-475	2328	18	.	.	PUNCT
ftr-475	2329	1	320	320	NUM
ftr-475	2329	2	.	.	PUNCT
ftr-475	2330	1	temp	temp	NOUN
ftr-475	2330	2	.	.	PUNCT
ftr-475	2331	1	regs	regs	PROPN
ftr-475	2331	2	.	.	PUNCT
ftr-475	2332	1	§	§	PROPN
ftr-475	2332	2	1.475(c)-2(b	1.475(c)-2(b	NUM
ftr-475	2332	3	)	)	PUNCT
ftr-475	2332	4	,	,	PUNCT
ftr-475	2332	5	(	(	PUNCT
ftr-475	2332	6	c	c	NOUN
ftr-475	2332	7	)	)	PUNCT
ftr-475	2332	8	.	.	PUNCT
ftr-475	2333	1	321	321	NUM
ftr-475	2333	2	.	.	PUNCT
ftr-475	2333	3	temp	temp	NOUN
ftr-475	2333	4	.	.	PUNCT
ftr-475	2334	1	regs	regs	PROPN
ftr-475	2334	2	.	.	PUNCT
ftr-475	2335	1	§	§	PROPN
ftr-475	2335	2	1.475(c)-2(c)(2	1.475(c)-2(c)(2	NUM
ftr-475	2335	3	)	)	PUNCT
ftr-475	2335	4	.	.	PUNCT
ftr-475	2336	1	that	that	PRON
ftr-475	2336	2	is	is	ADV
ftr-475	2336	3	,	,	PUNCT
ftr-475	2336	4	one	one	PRON
ftr-475	2336	5	computes	compute	VERB
ftr-475	2336	6	these	these	DET
ftr-475	2336	7	anticipated	anticipate	VERB
ftr-475	2336	8	or	or	CCONJ
ftr-475	2336	9	expected	expect	VERB
ftr-475	2336	10	items	item	NOUN
ftr-475	2336	11	"	"	PUNCT
ftr-475	2336	12	based	base	VERB
ftr-475	2336	13	on	on	ADP
ftr-475	2336	14	(	(	PUNCT
ftr-475	2336	15	i	i	NOUN
ftr-475	2336	16	)	)	PUNCT
ftr-475	2337	1	[	[	X
ftr-475	2337	2	e]vents	e]vent	NOUN
ftr-475	2337	3	that	that	PRON
ftr-475	2337	4	have	have	AUX
ftr-475	2337	5	occurred	occur	VERB
ftr-475	2337	6	up	up	ADP
ftr-475	2337	7	to	to	ADP
ftr-475	2337	8	the	the	DET
ftr-475	2337	9	time	time	NOUN
ftr-475	2337	10	of	of	ADP
ftr-475	2337	11	the	the	DET
ftr-475	2337	12	transfer	transfer	NOUN
ftr-475	2337	13	;	;	PUNCT
ftr-475	2337	14	(	(	PUNCT
ftr-475	2337	15	ii	ii	NOUN
ftr-475	2337	16	)	)	PUNCT
ftr-475	2338	1	[	[	X
ftr-475	2338	2	tihe	tihe	ADJ
ftr-475	2338	3	prepayment	prepayment	NOUN
ftr-475	2338	4	and	and	CCONJ
ftr-475	2338	5	reinvestment	reinvestment	NOUN
ftr-475	2338	6	assumptions	assumption	NOUN
ftr-475	2338	7	adopted	adopt	VERB
ftr-475	2338	8	under	under	ADP
ftr-475	2338	9	section	section	NOUN
ftr-475	2338	10	1272(a)(6	1272(a)(6	NUM
ftr-475	2338	11	)	)	PUNCT
ftr-475	2338	12	or	or	CCONJ
ftr-475	2338	13	that	that	PRON
ftr-475	2338	14	would	would	AUX
ftr-475	2338	15	have	have	AUX
ftr-475	2338	16	been	be	AUX
ftr-475	2338	17	adopted	adopt	VERB
ftr-475	2338	18	if	if	SCONJ
ftr-475	2338	19	the	the	DET
ftr-475	2338	20	remic	remic	NOUN
ftr-475	2338	21	's	's	PART
ftr-475	2338	22	regular	regular	ADJ
ftr-475	2338	23	interests	interest	NOUN
ftr-475	2338	24	had	have	AUX
ftr-475	2338	25	been	be	AUX
ftr-475	2338	26	issued	issue	VERB
ftr-475	2338	27	with	with	ADP
ftr-475	2338	28	original	original	ADJ
ftr-475	2338	29	issue	issue	NOUN
ftr-475	2338	30	discount	discount	NOUN
ftr-475	2338	31	and	and	CCONJ
ftr-475	2338	32	(	(	PUNCT
ftr-475	2338	33	iii	iii	NOUN
ftr-475	2338	34	)	)	PUNCT
ftr-475	2339	1	[	[	X
ftr-475	2339	2	any	any	DET
ftr-475	2339	3	required	required	ADJ
ftr-475	2339	4	or	or	CCONJ
ftr-475	2339	5	permitted	permit	VERB
ftr-475	2339	6	clean	clean	ADJ
ftr-475	2339	7	up	up	ADP
ftr-475	2339	8	calls	call	NOUN
ftr-475	2339	9	,	,	PUNCT
ftr-475	2339	10	or	or	CCONJ
ftr-475	2339	11	required	require	VERB
ftr-475	2339	12	qualified	qualified	ADJ
ftr-475	2339	13	liquidation	liquidation	NOUN
ftr-475	2339	14	provided	provide	VERB
ftr-475	2339	15	for	for	ADP
ftr-475	2339	16	in	in	ADP
ftr-475	2339	17	the	the	DET
ftr-475	2339	18	remic	remic	NOUN
ftr-475	2339	19	's	's	PART
ftr-475	2339	20	organizational	organizational	ADJ
ftr-475	2339	21	documents	document	NOUN
ftr-475	2339	22	.	.	PUNCT
ftr-475	2339	23	"	"	PUNCT
ftr-475	2339	24	regs	reg	NOUN
ftr-475	2339	25	.	.	PUNCT
ftr-475	2340	1	§	§	PROPN
ftr-475	2340	2	1.860e-2(a)(3	1.860e-2(a)(3	NUM
ftr-475	2340	3	)	)	PUNCT
ftr-475	2340	4	.	.	PUNCT
ftr-475	2341	1	in	in	ADP
ftr-475	2341	2	computing	compute	VERB
ftr-475	2341	3	anticipated	anticipate	VERB
ftr-475	2341	4	tax	tax	NOUN
ftr-475	2341	5	savings	saving	NOUN
ftr-475	2341	6	,	,	PUNCT
ftr-475	2341	7	apparently	apparently	ADV
ftr-475	2341	8	one	one	PRON
ftr-475	2341	9	would	would	AUX
ftr-475	2341	10	refer	refer	VERB
ftr-475	2341	11	to	to	ADP
ftr-475	2341	12	the	the	DET
ftr-475	2341	13	particular	particular	ADJ
ftr-475	2341	14	tax	tax	NOUN
ftr-475	2341	15	rate	rate	NOUN
ftr-475	2341	16	applicable	applicable	ADJ
ftr-475	2341	17	to	to	ADP
ftr-475	2341	18	a	a	DET
ftr-475	2341	19	holder	holder	NOUN
ftr-475	2341	20	and	and	CCONJ
ftr-475	2341	21	any	any	DET
ftr-475	2341	22	peculiar	peculiar	ADJ
ftr-475	2341	23	facts	fact	NOUN
ftr-475	2341	24	that	that	PRON
ftr-475	2341	25	relate	relate	VERB
ftr-475	2341	26	to	to	ADP
ftr-475	2341	27	a	a	DET
ftr-475	2341	28	holder	holder	NOUN
ftr-475	2341	29	's	's	PART
ftr-475	2341	30	ability	ability	NOUN
ftr-475	2341	31	to	to	PART
ftr-475	2341	32	utilize	utilize	VERB
ftr-475	2341	33	tax	tax	NOUN
ftr-475	2341	34	losses	loss	NOUN
ftr-475	2341	35	from	from	ADP
ftr-475	2341	36	the	the	DET
ftr-475	2341	37	residual	residual	ADJ
ftr-475	2341	38	interest	interest	NOUN
ftr-475	2341	39	.	.	PUNCT
ftr-475	2342	1	322	322	NUM
ftr-475	2342	2	.	.	PUNCT
ftr-475	2342	3	temp	temp	NOUN
ftr-475	2342	4	.	.	PUNCT
ftr-475	2343	1	regs	regs	PROPN
ftr-475	2343	2	.	.	PUNCT
ftr-475	2344	1	§	§	PROPN
ftr-475	2344	2	1.475(c)-2(c)(3	1.475(c)-2(c)(3	NUM
ftr-475	2344	3	)	)	PUNCT
ftr-475	2344	4	.	.	PUNCT
ftr-475	2345	1	under	under	ADP
ftr-475	2345	2	these	these	DET
ftr-475	2345	3	rules	rule	NOUN
ftr-475	2345	4	,	,	PUNCT
ftr-475	2345	5	future	future	ADJ
ftr-475	2345	6	tax	tax	NOUN
ftr-475	2345	7	savings	saving	NOUN
ftr-475	2345	8	and	and	CCONJ
ftr-475	2345	9	future	future	ADJ
ftr-475	2345	10	distributions	distribution	NOUN
ftr-475	2345	11	are	be	AUX
ftr-475	2345	12	discounted	discount	VERB
ftr-475	2345	13	by	by	ADP
ftr-475	2345	14	the	the	DET
ftr-475	2345	15	applicable	applicable	ADJ
ftr-475	2345	16	federal	federal	ADJ
ftr-475	2345	17	rate	rate	NOUN
ftr-475	2345	18	(	(	PUNCT
ftr-475	2345	19	as	as	SCONJ
ftr-475	2345	20	specified	specify	VERB
ftr-475	2345	21	in	in	ADP
ftr-475	2345	22	§	§	PROPN
ftr-475	2345	23	1274(d)(1	1274(d)(1	NOUN
ftr-475	2345	24	)	)	PUNCT
ftr-475	2345	25	)	)	PUNCT
ftr-475	2345	26	that	that	PRON
ftr-475	2345	27	would	would	AUX
ftr-475	2345	28	apply	apply	VERB
ftr-475	2345	29	to	to	ADP
ftr-475	2345	30	a	a	DET
ftr-475	2345	31	debt	debt	NOUN
ftr-475	2345	32	instrument	instrument	NOUN
ftr-475	2345	33	issued	issue	VERB
ftr-475	2345	34	on	on	ADP
ftr-475	2345	35	the	the	DET
ftr-475	2345	36	day	day	NOUN
ftr-475	2345	37	the	the	DET
ftr-475	2345	38	dealer	dealer	NOUN
ftr-475	2345	39	acquired	acquire	VERB
ftr-475	2345	40	the	the	DET
ftr-475	2345	41	residual	residual	ADJ
ftr-475	2345	42	interest	interest	NOUN
ftr-475	2345	43	and	and	CCONJ
ftr-475	2345	44	whose	whose	DET
ftr-475	2345	45	term	term	NOUN
ftr-475	2345	46	ended	end	VERB
ftr-475	2345	47	presumably	presumably	ADV
ftr-475	2345	48	when	when	SCONJ
ftr-475	2345	49	the	the	DET
ftr-475	2345	50	residual	residual	ADJ
ftr-475	2345	51	interest	interest	NOUN
ftr-475	2345	52	is	be	AUX
ftr-475	2345	53	expected	expect	VERB
ftr-475	2345	54	to	to	PART
ftr-475	2345	55	be	be	AUX
ftr-475	2345	56	retired	retire	VERB
ftr-475	2345	57	.	.	PUNCT
ftr-475	2346	1	regs	regs	PROPN
ftr-475	2346	2	.	.	PUNCT
ftr-475	2347	1	§	§	PROPN
ftr-475	2347	2	1.860e-2(a)(4	1.860e-2(a)(4	NUM
ftr-475	2347	3	)	)	PUNCT
ftr-475	2347	4	.	.	PUNCT
ftr-475	2348	1	the	the	DET
ftr-475	2348	2	discounting	discounting	NOUN
ftr-475	2348	3	of	of	ADP
ftr-475	2348	4	future	future	ADJ
ftr-475	2348	5	tax	tax	NOUN
ftr-475	2348	6	savings	saving	NOUN
ftr-475	2348	7	probably	probably	ADV
ftr-475	2348	8	is	be	AUX
ftr-475	2348	9	done	do	VERB
ftr-475	2348	10	from	from	ADP
ftr-475	2348	11	the	the	DET
ftr-475	2348	12	end	end	NOUN
ftr-475	2348	13	of	of	ADP
ftr-475	2348	14	each	each	DET
ftr-475	2348	15	calendar	calendar	NOUN
ftr-475	2348	16	quarter	quarter	NOUN
ftr-475	2348	17	,	,	PUNCT
ftr-475	2348	18	but	but	CCONJ
ftr-475	2348	19	the	the	DET
ftr-475	2348	20	discounting	discounting	NOUN
ftr-475	2348	21	of	of	ADP
ftr-475	2348	22	future	future	ADJ
ftr-475	2348	23	distributions	distribution	NOUN
ftr-475	2348	24	should	should	AUX
ftr-475	2348	25	be	be	AUX
ftr-475	2348	26	from	from	ADP
ftr-475	2348	27	the	the	DET
ftr-475	2348	28	time	time	NOUN
ftr-475	2348	29	such	such	ADJ
ftr-475	2348	30	distributions	distribution	NOUN
ftr-475	2348	31	are	be	AUX
ftr-475	2348	32	expected	expect	VERB
ftr-475	2348	33	to	to	PART
ftr-475	2348	34	occur	occur	VERB
ftr-475	2348	35	.	.	PUNCT
ftr-475	2349	1	323	323	NUM
ftr-475	2349	2	.	.	PUNCT
ftr-475	2349	3	temp	temp	NOUN
ftr-475	2349	4	.	.	PUNCT
ftr-475	2350	1	regs	regs	PROPN
ftr-475	2350	2	.	.	PUNCT
ftr-475	2351	1	§	§	PROPN
ftr-475	2351	2	1.475(c)-2(c)(1	1.475(c)-2(c)(1	NUM
ftr-475	2351	3	)	)	PUNCT
ftr-475	2351	4	.	.	PUNCT
ftr-475	2352	1	324	324	NUM
ftr-475	2352	2	.	.	PUNCT
ftr-475	2353	1	temp	temp	NOUN
ftr-475	2353	2	.	.	PUNCT
ftr-475	2354	1	regs	regs	PROPN
ftr-475	2354	2	.	.	PUNCT
ftr-475	2355	1	§	§	PROPN
ftr-475	2355	2	1.475(c)-2(a)(3	1.475(c)-2(a)(3	NUM
ftr-475	2355	3	)	)	PUNCT
ftr-475	2355	4	.	.	PUNCT
ftr-475	2356	1	[	[	X
ftr-475	2356	2	vol	vol	NOUN
ftr-475	2356	3	2:4	2:4	NUM
ftr-475	2356	4	tax	tax	NOUN
ftr-475	2356	5	aspects	aspect	NOUN
ftr-475	2356	6	of	of	ADP
ftr-475	2356	7	remic	remic	ADJ
ftr-475	2356	8	residual	residual	ADJ
ftr-475	2356	9	interests	interest	NOUN
ftr-475	2356	10	interests	interest	NOUN
ftr-475	2356	11	.	.	PUNCT
ftr-475	2357	1	"'3	"'3	PUNCT
ftr-475	2357	2	"	"	PUNCT
ftr-475	2357	3	this	this	PRON
ftr-475	2357	4	evidences	evidence	VERB
ftr-475	2357	5	a	a	DET
ftr-475	2357	6	concern	concern	NOUN
ftr-475	2357	7	that	that	SCONJ
ftr-475	2357	8	one	one	PRON
ftr-475	2357	9	could	could	AUX
ftr-475	2357	10	get	get	VERB
ftr-475	2357	11	around	around	ADP
ftr-475	2357	12	the	the	DET
ftr-475	2357	13	negative	negative	ADJ
ftr-475	2357	14	value	value	NOUN
ftr-475	2357	15	residual	residual	ADJ
ftr-475	2357	16	rule	rule	NOUN
ftr-475	2357	17	by	by	ADP
ftr-475	2357	18	"	"	PUNCT
ftr-475	2357	19	wrapping	wrap	VERB
ftr-475	2357	20	"	"	PUNCT
ftr-475	2357	21	the	the	DET
ftr-475	2357	22	negative	negative	ADJ
ftr-475	2357	23	value	value	NOUN
ftr-475	2357	24	residual	residual	ADJ
ftr-475	2357	25	within	within	ADP
ftr-475	2357	26	some	some	DET
ftr-475	2357	27	other	other	ADJ
ftr-475	2357	28	type	type	NOUN
ftr-475	2357	29	of	of	ADP
ftr-475	2357	30	security	security	NOUN
ftr-475	2357	31	(	(	PUNCT
ftr-475	2357	32	i.e.	i.e.	X
ftr-475	2357	33	,	,	PUNCT
ftr-475	2357	34	a	a	DET
ftr-475	2357	35	widely	widely	ADV
ftr-475	2357	36	held	hold	VERB
ftr-475	2357	37	partnership	partnership	NOUN
ftr-475	2357	38	interest	interest	NOUN
ftr-475	2357	39	)	)	PUNCT
ftr-475	2357	40	,	,	PUNCT
ftr-475	2357	41	although	although	SCONJ
ftr-475	2357	42	it	it	PRON
ftr-475	2357	43	is	be	AUX
ftr-475	2357	44	unclear	unclear	ADJ
ftr-475	2357	45	how	how	SCONJ
ftr-475	2357	46	much	much	ADJ
ftr-475	2357	47	of	of	ADP
ftr-475	2357	48	a	a	DET
ftr-475	2357	49	threat	threat	NOUN
ftr-475	2357	50	such	such	DET
ftr-475	2357	51	a	a	DET
ftr-475	2357	52	ruse	ruse	NOUN
ftr-475	2357	53	would	would	AUX
ftr-475	2357	54	otherwise	otherwise	ADV
ftr-475	2357	55	be	be	AUX
ftr-475	2357	56	.	.	PUNCT
ftr-475	2358	1	the	the	DET
ftr-475	2358	2	preamble	preamble	NOUN
ftr-475	2358	3	,	,	PUNCT
ftr-475	2358	4	moreover	moreover	ADV
ftr-475	2358	5	,	,	PUNCT
ftr-475	2358	6	goes	go	VERB
ftr-475	2358	7	on	on	ADP
ftr-475	2358	8	to	to	PART
ftr-475	2358	9	solicit	solicit	VERB
ftr-475	2358	10	comments	comment	NOUN
ftr-475	2358	11	on	on	ADP
ftr-475	2358	12	whether	whether	SCONJ
ftr-475	2358	13	additional	additional	ADJ
ftr-475	2358	14	rules	rule	NOUN
ftr-475	2358	15	are	be	AUX
ftr-475	2358	16	needed	need	VERB
ftr-475	2358	17	for	for	ADP
ftr-475	2358	18	taxpayers	taxpayer	NOUN
ftr-475	2358	19	that	that	PRON
ftr-475	2358	20	hold	hold	VERB
ftr-475	2358	21	economic	economic	ADJ
ftr-475	2358	22	residual	residual	ADJ
ftr-475	2358	23	interests	interest	NOUN
ftr-475	2358	24	or	or	CCONJ
ftr-475	2358	25	interests	interest	NOUN
ftr-475	2358	26	in	in	ADP
ftr-475	2358	27	other	other	ADJ
ftr-475	2358	28	pass	pass	NOUN
ftr-475	2358	29	through	through	ADP
ftr-475	2358	30	entities	entity	NOUN
ftr-475	2358	31	(	(	PUNCT
ftr-475	2358	32	including	include	VERB
ftr-475	2358	33	subchapter	subchapter	NOUN
ftr-475	2358	34	s	s	PART
ftr-475	2358	35	corporations	corporation	NOUN
ftr-475	2358	36	or	or	CCONJ
ftr-475	2358	37	widely	widely	ADV
ftr-475	2358	38	held	hold	VERB
ftr-475	2358	39	partnerships).326	partnerships).326	NOUN
ftr-475	2358	40	in	in	ADP
ftr-475	2358	41	short	short	ADJ
ftr-475	2358	42	,	,	PUNCT
ftr-475	2358	43	the	the	DET
ftr-475	2358	44	service	service	NOUN
ftr-475	2358	45	does	do	AUX
ftr-475	2358	46	not	not	PART
ftr-475	2358	47	necessarily	necessarily	ADV
ftr-475	2358	48	believe	believe	VERB
ftr-475	2358	49	that	that	SCONJ
ftr-475	2358	50	it	it	PRON
ftr-475	2358	51	has	have	AUX
ftr-475	2358	52	solved	solve	VERB
ftr-475	2358	53	the	the	DET
ftr-475	2358	54	perceived	perceive	VERB
ftr-475	2358	55	problem	problem	NOUN
ftr-475	2358	56	by	by	ADP
ftr-475	2358	57	simply	simply	ADV
ftr-475	2358	58	banishing	banish	VERB
ftr-475	2358	59	negative	negative	ADJ
ftr-475	2358	60	value	value	NOUN
ftr-475	2358	61	residual	residual	ADJ
ftr-475	2358	62	interests	interest	NOUN
ftr-475	2358	63	from	from	ADP
ftr-475	2358	64	section	section	NOUN
ftr-475	2358	65	475	475	NUM
ftr-475	2358	66	.	.	PUNCT
ftr-475	2359	1	thus	thus	ADV
ftr-475	2359	2	,	,	PUNCT
ftr-475	2359	3	the	the	DET
ftr-475	2359	4	service	service	NOUN
ftr-475	2359	5	is	be	AUX
ftr-475	2359	6	making	make	VERB
ftr-475	2359	7	ominous	ominous	ADJ
ftr-475	2359	8	rumblings	rumbling	NOUN
ftr-475	2359	9	about	about	ADP
ftr-475	2359	10	excluding	exclude	VERB
ftr-475	2359	11	from	from	ADP
ftr-475	2359	12	section	section	NOUN
ftr-475	2359	13	475	475	NUM
ftr-475	2359	14	other	other	ADJ
ftr-475	2359	15	residual	residual	ADJ
ftr-475	2359	16	interests	interest	NOUN
ftr-475	2359	17	that	that	PRON
ftr-475	2359	18	can	can	AUX
ftr-475	2359	19	have	have	VERB
ftr-475	2359	20	substantially	substantially	ADV
ftr-475	2359	21	the	the	DET
ftr-475	2359	22	same	same	ADJ
ftr-475	2359	23	economic	economic	ADJ
ftr-475	2359	24	effect	effect	NOUN
ftr-475	2359	25	,	,	PUNCT
ftr-475	2359	26	whatever	whatever	PRON
ftr-475	2359	27	that	that	PRON
ftr-475	2359	28	may	may	AUX
ftr-475	2359	29	be	be	AUX
ftr-475	2359	30	.	.	PUNCT
ftr-475	2360	1	this	this	PRON
ftr-475	2360	2	has	have	AUX
ftr-475	2360	3	created	create	VERB
ftr-475	2360	4	a	a	DET
ftr-475	2360	5	fair	fair	ADJ
ftr-475	2360	6	amount	amount	NOUN
ftr-475	2360	7	of	of	ADP
ftr-475	2360	8	confusion	confusion	NOUN
ftr-475	2360	9	and	and	CCONJ
ftr-475	2360	10	uncertainty	uncertainty	NOUN
ftr-475	2360	11	in	in	ADP
ftr-475	2360	12	the	the	DET
ftr-475	2360	13	marketplace	marketplace	NOUN
ftr-475	2360	14	regarding	regard	VERB
ftr-475	2360	15	marking	mark	VERB
ftr-475	2360	16	residual	residual	ADJ
ftr-475	2360	17	interests	interest	NOUN
ftr-475	2360	18	to	to	ADP
ftr-475	2360	19	market	market	NOUN
ftr-475	2360	20	and	and	CCONJ
ftr-475	2360	21	no	no	DET
ftr-475	2360	22	doubt	doubt	ADV
ftr-475	2360	23	this	this	PRON
ftr-475	2360	24	in	in	ADP
ftr-475	2360	25	terrorem	terrorem	ADJ
ftr-475	2360	26	effect	effect	NOUN
ftr-475	2360	27	was	be	AUX
ftr-475	2360	28	intended	intend	VERB
ftr-475	2360	29	.	.	PUNCT
ftr-475	2361	1	one	one	NUM
ftr-475	2361	2	issue	issue	NOUN
ftr-475	2361	3	that	that	PRON
ftr-475	2361	4	arises	arise	VERB
ftr-475	2361	5	in	in	ADP
ftr-475	2361	6	surveying	survey	VERB
ftr-475	2361	7	the	the	DET
ftr-475	2361	8	impact	impact	NOUN
ftr-475	2361	9	of	of	ADP
ftr-475	2361	10	the	the	DET
ftr-475	2361	11	temporary	temporary	ADJ
ftr-475	2361	12	regulations	regulation	NOUN
ftr-475	2361	13	under	under	ADP
ftr-475	2361	14	section	section	NOUN
ftr-475	2361	15	475	475	NUM
ftr-475	2361	16	is	be	AUX
ftr-475	2361	17	the	the	DET
ftr-475	2361	18	existence	existence	NOUN
ftr-475	2361	19	of	of	ADP
ftr-475	2361	20	regulatory	regulatory	ADJ
ftr-475	2361	21	authority	authority	NOUN
ftr-475	2361	22	for	for	ADP
ftr-475	2361	23	excluding	exclude	VERB
ftr-475	2361	24	negative	negative	ADJ
ftr-475	2361	25	value	value	NOUN
ftr-475	2361	26	residuals	residual	NOUN
ftr-475	2361	27	.	.	PUNCT
ftr-475	2362	1	the	the	DET
ftr-475	2362	2	statutory	statutory	ADJ
ftr-475	2362	3	definition	definition	NOUN
ftr-475	2362	4	of	of	ADP
ftr-475	2362	5	a	a	DET
ftr-475	2362	6	"	"	PUNCT
ftr-475	2362	7	security	security	NOUN
ftr-475	2362	8	"	"	PUNCT
ftr-475	2362	9	clearly	clearly	ADV
ftr-475	2362	10	encompasses	encompass	VERB
ftr-475	2362	11	remic	remic	ADJ
ftr-475	2362	12	residual	residual	ADJ
ftr-475	2362	13	interests	interest	NOUN
ftr-475	2362	14	(	(	PUNCT
ftr-475	2362	15	they	they	PRON
ftr-475	2362	16	are	be	AUX
ftr-475	2362	17	"	"	PUNCT
ftr-475	2362	18	an	an	DET
ftr-475	2362	19	evidence	evidence	NOUN
ftr-475	2362	20	of	of	ADP
ftr-475	2362	21	an	an	DET
ftr-475	2362	22	interest	interest	NOUN
ftr-475	2362	23	in	in	ADP
ftr-475	2362	24	"	"	PUNCT
ftr-475	2362	25	debt	debt	NOUN
ftr-475	2362	26	instruments)327	instruments)327	NOUN
ftr-475	2362	27	and	and	CCONJ
ftr-475	2362	28	the	the	DET
ftr-475	2362	29	regulatory	regulatory	ADJ
ftr-475	2362	30	authority	authority	NOUN
ftr-475	2362	31	granted	grant	VERB
ftr-475	2362	32	to	to	ADP
ftr-475	2362	33	the	the	DET
ftr-475	2362	34	service	service	NOUN
ftr-475	2362	35	under	under	ADP
ftr-475	2362	36	section	section	NOUN
ftr-475	2362	37	475	475	NUM
ftr-475	2362	38	does	do	AUX
ftr-475	2362	39	not	not	PART
ftr-475	2362	40	specifically	specifically	ADV
ftr-475	2362	41	contemplate	contemplate	VERB
ftr-475	2362	42	adjusting	adjust	VERB
ftr-475	2362	43	the	the	DET
ftr-475	2362	44	definition	definition	NOUN
ftr-475	2362	45	of	of	ADP
ftr-475	2362	46	a	a	DET
ftr-475	2362	47	security.32	security.32	PROPN
ftr-475	2362	48	however	however	ADV
ftr-475	2362	49	,	,	PUNCT
ftr-475	2362	50	the	the	DET
ftr-475	2362	51	grant	grant	NOUN
ftr-475	2362	52	of	of	ADP
ftr-475	2362	53	regulatory	regulatory	ADJ
ftr-475	2362	54	authority	authority	NOUN
ftr-475	2362	55	does	do	AUX
ftr-475	2362	56	generally	generally	ADV
ftr-475	2362	57	instruct	instruct	VERB
ftr-475	2362	58	the	the	DET
ftr-475	2362	59	service	service	NOUN
ftr-475	2362	60	to	to	PART
ftr-475	2362	61	issue	issue	VERB
ftr-475	2362	62	"	"	PUNCT
ftr-475	2362	63	such	such	ADJ
ftr-475	2362	64	regulations	regulation	NOUN
ftr-475	2362	65	as	as	SCONJ
ftr-475	2362	66	may	may	AUX
ftr-475	2362	67	be	be	AUX
ftr-475	2362	68	necessary	necessary	ADJ
ftr-475	2362	69	or	or	CCONJ
ftr-475	2362	70	appropriate	appropriate	ADJ
ftr-475	2362	71	to	to	PART
ftr-475	2362	72	carry	carry	VERB
ftr-475	2362	73	out	out	ADP
ftr-475	2362	74	the	the	DET
ftr-475	2362	75	purposes	purpose	NOUN
ftr-475	2362	76	of	of	ADP
ftr-475	2362	77	the	the	DET
ftr-475	2362	78	section	section	NOUN
ftr-475	2362	79	,	,	PUNCT
ftr-475	2362	80	"	"	PUNCT
ftr-475	2362	81	"	"	PUNCT
ftr-475	2362	82	which	which	PRON
ftr-475	2362	83	is	be	AUX
ftr-475	2362	84	potentially	potentially	ADV
ftr-475	2362	85	broad	broad	ADJ
ftr-475	2362	86	enough	enough	ADV
ftr-475	2362	87	to	to	PART
ftr-475	2362	88	justify	justify	VERB
ftr-475	2362	89	regulations	regulation	NOUN
ftr-475	2362	90	restricting	restrict	VERB
ftr-475	2362	91	the	the	DET
ftr-475	2362	92	definition	definition	NOUN
ftr-475	2362	93	of	of	ADP
ftr-475	2362	94	a	a	DET
ftr-475	2362	95	security	security	NOUN
ftr-475	2362	96	.	.	PUNCT
ftr-475	2363	1	in	in	ADP
ftr-475	2363	2	any	any	DET
ftr-475	2363	3	event	event	NOUN
ftr-475	2363	4	,	,	PUNCT
ftr-475	2363	5	according	accord	VERB
ftr-475	2363	6	to	to	ADP
ftr-475	2363	7	the	the	DET
ftr-475	2363	8	preamble	preamble	NOUN
ftr-475	2363	9	,	,	PUNCT
ftr-475	2363	10	the	the	DET
ftr-475	2363	11	basis	basis	NOUN
ftr-475	2363	12	for	for	ADP
ftr-475	2363	13	excluding	exclude	VERB
ftr-475	2363	14	negative	negative	ADJ
ftr-475	2363	15	value	value	NOUN
ftr-475	2363	16	residuals	residual	NOUN
ftr-475	2363	17	is	be	AUX
ftr-475	2363	18	not	not	PART
ftr-475	2363	19	only	only	ADV
ftr-475	2363	20	to	to	PART
ftr-475	2363	21	carry	carry	VERB
ftr-475	2363	22	out	out	ADP
ftr-475	2363	23	the	the	DET
ftr-475	2363	24	purposes	purpose	NOUN
ftr-475	2363	25	of	of	ADP
ftr-475	2363	26	section	section	NOUN
ftr-475	2363	27	475	475	NUM
ftr-475	2363	28	,	,	PUNCT
ftr-475	2363	29	but	but	CCONJ
ftr-475	2363	30	also	also	ADV
ftr-475	2363	31	to	to	PART
ftr-475	2363	32	carry	carry	VERB
ftr-475	2363	33	out	out	ADP
ftr-475	2363	34	the	the	DET
ftr-475	2363	35	purposes	purpose	NOUN
ftr-475	2363	36	of	of	ADP
ftr-475	2363	37	section	section	NOUN
ftr-475	2363	38	860e,33	860e,33	PROPN
ftr-475	2363	39	although	although	SCONJ
ftr-475	2363	40	it	it	PRON
ftr-475	2363	41	is	be	AUX
ftr-475	2363	42	interesting	interesting	ADJ
ftr-475	2363	43	to	to	PART
ftr-475	2363	44	note	note	VERB
ftr-475	2363	45	that	that	SCONJ
ftr-475	2363	46	the	the	DET
ftr-475	2363	47	service	service	NOUN
ftr-475	2363	48	was	be	AUX
ftr-475	2363	49	not	not	PART
ftr-475	2363	50	specifically	specifically	ADV
ftr-475	2363	51	granted	grant	VERB
ftr-475	2363	52	regulatory	regulatory	ADJ
ftr-475	2363	53	authority	authority	NOUN
ftr-475	2363	54	under	under	ADP
ftr-475	2363	55	the	the	DET
ftr-475	2363	56	remic	remic	NOUN
ftr-475	2363	57	rules	rule	NOUN
ftr-475	2363	58	to	to	PART
ftr-475	2363	59	prevent	prevent	VERB
ftr-475	2363	60	avoidance	avoidance	NOUN
ftr-475	2363	61	of	of	ADP
ftr-475	2363	62	the	the	DET
ftr-475	2363	63	excess	excess	ADJ
ftr-475	2363	64	inclusion	inclusion	NOUN
ftr-475	2363	65	rules	rule	NOUN
ftr-475	2363	66	in	in	ADP
ftr-475	2363	67	section	section	NOUN
ftr-475	2363	68	860e	860e	PROPN
ftr-475	2363	69	.	.	PUNCT
ftr-475	2364	1	331	331	NUM
ftr-475	2364	2	rethinking	rethink	VERB
ftr-475	2364	3	the	the	DET
ftr-475	2364	4	concept	concept	NOUN
ftr-475	2364	5	of	of	ADP
ftr-475	2364	6	a	a	DET
ftr-475	2364	7	"	"	PUNCT
ftr-475	2364	8	negative	negative	ADJ
ftr-475	2364	9	value	value	NOUN
ftr-475	2364	10	"	"	PUNCT
ftr-475	2364	11	residual	residual	ADJ
ftr-475	2364	12	interest.-the	interest.-the	NOUN
ftr-475	2364	13	regulations	regulation	NOUN
ftr-475	2364	14	under	under	ADP
ftr-475	2364	15	section	section	NOUN
ftr-475	2364	16	475	475	NUM
ftr-475	2364	17	single	single	ADJ
ftr-475	2364	18	out	out	ADP
ftr-475	2364	19	the	the	DET
ftr-475	2364	20	so	so	ADV
ftr-475	2364	21	-	-	PUNCT
ftr-475	2364	22	called	call	VERB
ftr-475	2364	23	"	"	PUNCT
ftr-475	2364	24	negative	negative	ADJ
ftr-475	2364	25	value	value	NOUN
ftr-475	2364	26	"	"	PUNCT
ftr-475	2364	27	325	325	NUM
ftr-475	2364	28	.	.	PUNCT
ftr-475	2365	1	58	58	NUM
ftr-475	2366	1	fed	fed	PROPN
ftr-475	2366	2	.	.	PUNCT
ftr-475	2367	1	reg	reg	PROPN
ftr-475	2367	2	.	.	PROPN
ftr-475	2368	1	68,747	68,747	NUM
ftr-475	2368	2	,	,	PUNCT
ftr-475	2368	3	68,749	68,749	NUM
ftr-475	2368	4	(	(	PUNCT
ftr-475	2368	5	1993	1993	NUM
ftr-475	2368	6	)	)	PUNCT
ftr-475	2368	7	.	.	PUNCT
ftr-475	2369	1	326	326	NUM
ftr-475	2369	2	.	.	PUNCT
ftr-475	2370	1	i	i	PRON
ftr-475	2370	2	d.	d.	PROPN
ftr-475	2370	3	in	in	ADP
ftr-475	2370	4	the	the	DET
ftr-475	2370	5	case	case	NOUN
ftr-475	2370	6	of	of	ADP
ftr-475	2370	7	arrangements	arrangement	NOUN
ftr-475	2370	8	involving	involve	VERB
ftr-475	2370	9	partnerships	partnership	NOUN
ftr-475	2370	10	.	.	PUNCT
ftr-475	2371	1	it	it	PRON
ftr-475	2371	2	appears	appear	VERB
ftr-475	2371	3	the	the	DET
ftr-475	2371	4	service	service	NOUN
ftr-475	2371	5	has	have	AUX
ftr-475	2371	6	given	give	VERB
ftr-475	2371	7	itself	itself	PRON
ftr-475	2371	8	a	a	DET
ftr-475	2371	9	potent	potent	ADJ
ftr-475	2371	10	weapon	weapon	NOUN
ftr-475	2371	11	in	in	ADP
ftr-475	2371	12	the	the	DET
ftr-475	2371	13	new	new	ADJ
ftr-475	2371	14	anti	anti	ADJ
ftr-475	2371	15	-	-	ADJ
ftr-475	2371	16	abuse	abuse	ADJ
ftr-475	2371	17	rule	rule	NOUN
ftr-475	2371	18	in	in	ADP
ftr-475	2371	19	prop	prop	NOUN
ftr-475	2371	20	.	.	PUNCT
ftr-475	2372	1	regs	regs	PROPN
ftr-475	2372	2	.	.	PUNCT
ftr-475	2373	1	§	§	PROPN
ftr-475	2373	2	1.701	1.701	NUM
ftr-475	2373	3	-	-	SYM
ftr-475	2373	4	2	2	NUM
ftr-475	2373	5	.	.	PUNCT
ftr-475	2374	1	see	see	VERB
ftr-475	2374	2	infra	infra	NOUN
ftr-475	2374	3	note	note	VERB
ftr-475	2374	4	448	448	NUM
ftr-475	2374	5	and	and	CCONJ
ftr-475	2374	6	accompanying	accompany	VERB
ftr-475	2374	7	text	text	NOUN
ftr-475	2374	8	.	.	PUNCT
ftr-475	2375	1	327	327	NUM
ftr-475	2375	2	.	.	PUNCT
ftr-475	2375	3	irc	irc	PROPN
ftr-475	2375	4	§	§	PROPN
ftr-475	2375	5	475(c)(2	475(c)(2	PROPN
ftr-475	2375	6	)	)	PUNCT
ftr-475	2375	7	.	.	PUNCT
ftr-475	2376	1	328	328	NUM
ftr-475	2376	2	.	.	PUNCT
ftr-475	2377	1	irc	irc	PROPN
ftr-475	2377	2	§	§	PROPN
ftr-475	2377	3	475(e	475(e	PROPN
ftr-475	2377	4	)	)	PUNCT
ftr-475	2377	5	.	.	PUNCT
ftr-475	2378	1	329	329	NUM
ftr-475	2378	2	.	.	PUNCT
ftr-475	2379	1	irc	irc	PROPN
ftr-475	2379	2	§	§	PROPN
ftr-475	2379	3	7805(a	7805(a	NOUN
ftr-475	2379	4	)	)	PUNCT
ftr-475	2379	5	.	.	PUNCT
ftr-475	2380	1	330	330	NUM
ftr-475	2380	2	.	.	X
ftr-475	2380	3	58	58	NUM
ftr-475	2380	4	fed	fed	PROPN
ftr-475	2380	5	.	.	PUNCT
ftr-475	2381	1	reg	reg	PROPN
ftr-475	2381	2	.	.	PROPN
ftr-475	2382	1	68,747	68,747	NUM
ftr-475	2382	2	,	,	PUNCT
ftr-475	2382	3	68,749	68,749	NUM
ftr-475	2382	4	(	(	PUNCT
ftr-475	2382	5	1993	1993	NUM
ftr-475	2382	6	)	)	PUNCT
ftr-475	2382	7	.	.	PUNCT
ftr-475	2383	1	331	331	X
ftr-475	2383	2	.	.	PUNCT
ftr-475	2384	1	see	see	VERB
ftr-475	2384	2	irc	irc	PROPN
ftr-475	2384	3	§	§	PROPN
ftr-475	2384	4	860g(e	860g(e	PROPN
ftr-475	2384	5	)	)	PUNCT
ftr-475	2384	6	(	(	PUNCT
ftr-475	2384	7	setting	set	VERB
ftr-475	2384	8	forth	forth	ADP
ftr-475	2384	9	the	the	DET
ftr-475	2384	10	service	service	NOUN
ftr-475	2384	11	's	's	PART
ftr-475	2384	12	regulatory	regulatory	ADJ
ftr-475	2384	13	authority	authority	NOUN
ftr-475	2384	14	)	)	PUNCT
ftr-475	2384	15	.	.	PUNCT
ftr-475	2385	1	19941	19941	NUM
ftr-475	2385	2	florida	florida	PROPN
ftr-475	2385	3	tax	tax	PROPN
ftr-475	2385	4	review	review	NOUN
ftr-475	2385	5	residual	residual	ADJ
ftr-475	2385	6	interest	interest	NOUN
ftr-475	2385	7	and	and	CCONJ
ftr-475	2385	8	exclude	exclude	VERB
ftr-475	2385	9	it	it	PRON
ftr-475	2385	10	from	from	ADP
ftr-475	2385	11	the	the	DET
ftr-475	2385	12	definition	definition	NOUN
ftr-475	2385	13	of	of	ADP
ftr-475	2385	14	a	a	DET
ftr-475	2385	15	security	security	NOUN
ftr-475	2385	16	for	for	ADP
ftr-475	2385	17	purpose	purpose	NOUN
ftr-475	2385	18	of	of	ADP
ftr-475	2385	19	section	section	NOUN
ftr-475	2385	20	475.332	475.332	NUM
ftr-475	2385	21	on	on	ADP
ftr-475	2385	22	closer	close	ADJ
ftr-475	2385	23	analysis	analysis	NOUN
ftr-475	2385	24	,	,	PUNCT
ftr-475	2385	25	the	the	DET
ftr-475	2385	26	notion	notion	NOUN
ftr-475	2385	27	of	of	ADP
ftr-475	2385	28	a	a	DET
ftr-475	2385	29	residual	residual	ADJ
ftr-475	2385	30	interest	interest	NOUN
ftr-475	2385	31	being	be	AUX
ftr-475	2385	32	treated	treat	VERB
ftr-475	2385	33	as	as	ADP
ftr-475	2385	34	having	have	VERB
ftr-475	2385	35	negative	negative	ADJ
ftr-475	2385	36	value	value	NOUN
ftr-475	2385	37	is	be	AUX
ftr-475	2385	38	rather	rather	ADV
ftr-475	2385	39	arbitrary	arbitrary	ADJ
ftr-475	2385	40	and	and	CCONJ
ftr-475	2385	41	detached	detach	VERB
ftr-475	2385	42	from	from	ADP
ftr-475	2385	43	the	the	DET
ftr-475	2385	44	reality	reality	NOUN
ftr-475	2385	45	of	of	ADP
ftr-475	2385	46	the	the	DET
ftr-475	2385	47	marketplace	marketplace	NOUN
ftr-475	2385	48	.	.	PUNCT
ftr-475	2386	1	the	the	DET
ftr-475	2386	2	regulations	regulation	NOUN
ftr-475	2386	3	seem	seem	VERB
ftr-475	2386	4	to	to	PART
ftr-475	2386	5	recognize	recognize	VERB
ftr-475	2386	6	this	this	DET
ftr-475	2386	7	fact	fact	NOUN
ftr-475	2386	8	in	in	SCONJ
ftr-475	2386	9	that	that	SCONJ
ftr-475	2386	10	they	they	PRON
ftr-475	2386	11	provide	provide	VERB
ftr-475	2386	12	that	that	SCONJ
ftr-475	2386	13	a	a	DET
ftr-475	2386	14	residual	residual	ADJ
ftr-475	2386	15	interest	interest	NOUN
ftr-475	2386	16	that	that	PRON
ftr-475	2386	17	is	be	AUX
ftr-475	2386	18	outside	outside	ADP
ftr-475	2386	19	the	the	DET
ftr-475	2386	20	definition	definition	NOUN
ftr-475	2386	21	of	of	ADP
ftr-475	2386	22	a	a	DET
ftr-475	2386	23	negative	negative	ADJ
ftr-475	2386	24	value	value	NOUN
ftr-475	2386	25	residual	residual	ADJ
ftr-475	2386	26	nevertheless	nevertheless	ADV
ftr-475	2386	27	may	may	AUX
ftr-475	2386	28	be	be	AUX
ftr-475	2386	29	recharacterized	recharacterize	VERB
ftr-475	2386	30	as	as	ADP
ftr-475	2386	31	a	a	DET
ftr-475	2386	32	negative	negative	ADJ
ftr-475	2386	33	value	value	NOUN
ftr-475	2386	34	residual	residual	ADJ
ftr-475	2386	35	interest	interest	NOUN
ftr-475	2386	36	if	if	SCONJ
ftr-475	2386	37	the	the	DET
ftr-475	2386	38	service	service	NOUN
ftr-475	2386	39	judges	judge	VERB
ftr-475	2386	40	it	it	PRON
ftr-475	2386	41	to	to	PART
ftr-475	2386	42	have	have	VERB
ftr-475	2386	43	substantially	substantially	ADV
ftr-475	2386	44	the	the	DET
ftr-475	2386	45	same	same	ADJ
ftr-475	2386	46	economic	economic	ADJ
ftr-475	2386	47	effect.333	effect.333	ADV
ftr-475	2386	48	this	this	DET
ftr-475	2386	49	open	open	ADJ
ftr-475	2386	50	-	-	PUNCT
ftr-475	2386	51	ended	end	VERB
ftr-475	2386	52	statement	statement	NOUN
ftr-475	2386	53	is	be	AUX
ftr-475	2386	54	something	something	PRON
ftr-475	2386	55	of	of	ADP
ftr-475	2386	56	a	a	DET
ftr-475	2386	57	shot	shot	NOUN
ftr-475	2386	58	across	across	ADP
ftr-475	2386	59	the	the	DET
ftr-475	2386	60	bow	bow	NOUN
ftr-475	2386	61	of	of	ADP
ftr-475	2386	62	securities	security	NOUN
ftr-475	2386	63	dealers	dealer	NOUN
ftr-475	2386	64	,	,	PUNCT
ftr-475	2386	65	warning	warn	VERB
ftr-475	2386	66	them	they	PRON
ftr-475	2386	67	to	to	PART
ftr-475	2386	68	move	move	VERB
ftr-475	2386	69	cautiously	cautiously	ADV
ftr-475	2386	70	in	in	ADP
ftr-475	2386	71	marking	mark	VERB
ftr-475	2386	72	"	"	PUNCT
ftr-475	2386	73	positive	positive	ADJ
ftr-475	2386	74	value	value	NOUN
ftr-475	2386	75	"	"	PUNCT
ftr-475	2386	76	residual	residual	ADJ
ftr-475	2386	77	interests	interest	NOUN
ftr-475	2386	78	to	to	PART
ftr-475	2386	79	market	market	VERB
ftr-475	2386	80	under	under	ADP
ftr-475	2386	81	section	section	NOUN
ftr-475	2386	82	475	475	NUM
ftr-475	2386	83	.	.	PUNCT
ftr-475	2387	1	it	it	PRON
ftr-475	2387	2	also	also	ADV
ftr-475	2387	3	,	,	PUNCT
ftr-475	2387	4	however	however	ADV
ftr-475	2387	5	,	,	PUNCT
ftr-475	2387	6	betrays	betray	VERB
ftr-475	2387	7	the	the	DET
ftr-475	2387	8	service	service	NOUN
ftr-475	2387	9	's	's	PART
ftr-475	2387	10	uncertainty	uncertainty	NOUN
ftr-475	2387	11	about	about	ADP
ftr-475	2387	12	what	what	PRON
ftr-475	2387	13	should	should	AUX
ftr-475	2387	14	be	be	AUX
ftr-475	2387	15	the	the	DET
ftr-475	2387	16	correct	correct	ADJ
ftr-475	2387	17	target	target	NOUN
ftr-475	2387	18	and	and	CCONJ
ftr-475	2387	19	its	its	PRON
ftr-475	2387	20	uneasiness	uneasiness	NOUN
ftr-475	2387	21	about	about	ADP
ftr-475	2387	22	its	its	PRON
ftr-475	2387	23	own	own	ADJ
ftr-475	2387	24	definition	definition	NOUN
ftr-475	2387	25	of	of	ADP
ftr-475	2387	26	a	a	DET
ftr-475	2387	27	negative	negative	ADJ
ftr-475	2387	28	value	value	NOUN
ftr-475	2387	29	residual	residual	ADJ
ftr-475	2387	30	interest	interest	NOUN
ftr-475	2387	31	.	.	PUNCT
ftr-475	2388	1	the	the	DET
ftr-475	2388	2	service	service	NOUN
ftr-475	2388	3	's	's	PART
ftr-475	2388	4	apparent	apparent	ADJ
ftr-475	2388	5	anxiety	anxiety	NOUN
ftr-475	2388	6	is	be	AUX
ftr-475	2388	7	well	well	ADV
ftr-475	2388	8	justified	justified	ADJ
ftr-475	2388	9	;	;	PUNCT
ftr-475	2388	10	its	its	PRON
ftr-475	2388	11	attempt	attempt	NOUN
ftr-475	2388	12	to	to	PART
ftr-475	2388	13	define	define	VERB
ftr-475	2388	14	a	a	DET
ftr-475	2388	15	class	class	NOUN
ftr-475	2388	16	of	of	ADP
ftr-475	2388	17	residual	residual	ADJ
ftr-475	2388	18	interests	interest	NOUN
ftr-475	2388	19	that	that	PRON
ftr-475	2388	20	are	be	AUX
ftr-475	2388	21	somehow	somehow	ADV
ftr-475	2388	22	distinguishable	distinguishable	ADJ
ftr-475	2388	23	from	from	ADP
ftr-475	2388	24	other	other	ADJ
ftr-475	2388	25	residual	residual	ADJ
ftr-475	2388	26	interests	interest	NOUN
ftr-475	2388	27	by	by	ADP
ftr-475	2388	28	possessing	possess	VERB
ftr-475	2388	29	negative	negative	ADJ
ftr-475	2388	30	value	value	NOUN
ftr-475	2388	31	is	be	AUX
ftr-475	2388	32	doomed	doom	VERB
ftr-475	2388	33	to	to	PART
ftr-475	2388	34	fail	fail	VERB
ftr-475	2388	35	.	.	PUNCT
ftr-475	2389	1	as	as	SCONJ
ftr-475	2389	2	noted	note	VERB
ftr-475	2389	3	above	above	ADV
ftr-475	2389	4	in	in	ADP
ftr-475	2389	5	the	the	DET
ftr-475	2389	6	discussion	discussion	NOUN
ftr-475	2389	7	of	of	ADP
ftr-475	2389	8	up	up	ADP
ftr-475	2389	9	-	-	PUNCT
ftr-475	2389	10	front	front	NOUN
ftr-475	2389	11	payments	payment	NOUN
ftr-475	2389	12	,	,	PUNCT
ftr-475	2389	13	residual	residual	ADJ
ftr-475	2389	14	interests	interest	NOUN
ftr-475	2389	15	that	that	PRON
ftr-475	2389	16	provide	provide	VERB
ftr-475	2389	17	for	for	ADP
ftr-475	2389	18	up	up	ADP
ftr-475	2389	19	-	-	PUNCT
ftr-475	2389	20	front	front	NOUN
ftr-475	2389	21	payments	payment	NOUN
ftr-475	2389	22	are	be	AUX
ftr-475	2389	23	easily	easily	ADV
ftr-475	2389	24	restructured	restructure	VERB
ftr-475	2389	25	as	as	ADP
ftr-475	2389	26	residual	residual	ADJ
ftr-475	2389	27	interests	interest	NOUN
ftr-475	2389	28	that	that	PRON
ftr-475	2389	29	provide	provide	VERB
ftr-475	2389	30	for	for	ADP
ftr-475	2389	31	distributions	distribution	NOUN
ftr-475	2389	32	,	,	PUNCT
ftr-475	2389	33	with	with	ADP
ftr-475	2389	34	little	little	ADJ
ftr-475	2389	35	or	or	CCONJ
ftr-475	2389	36	no	no	PRON
ftr-475	2389	37	effect	effect	NOUN
ftr-475	2389	38	on	on	ADP
ftr-475	2389	39	the	the	DET
ftr-475	2389	40	true	true	ADJ
ftr-475	2389	41	economics	economic	NOUN
ftr-475	2389	42	of	of	ADP
ftr-475	2389	43	a	a	DET
ftr-475	2389	44	transaction.334	transaction.334	NOUN
ftr-475	2389	45	similarly	similarly	ADV
ftr-475	2389	46	,	,	PUNCT
ftr-475	2389	47	a	a	DET
ftr-475	2389	48	negative	negative	ADJ
ftr-475	2389	49	value	value	NOUN
ftr-475	2389	50	residual	residual	ADJ
ftr-475	2389	51	interest	interest	NOUN
ftr-475	2389	52	often	often	ADV
ftr-475	2389	53	can	can	AUX
ftr-475	2389	54	be	be	AUX
ftr-475	2389	55	painlessly	painlessly	ADV
ftr-475	2389	56	transformed	transform	VERB
ftr-475	2389	57	into	into	ADP
ftr-475	2389	58	an	an	DET
ftr-475	2389	59	positive	positive	ADJ
ftr-475	2389	60	value	value	NOUN
ftr-475	2389	61	residual	residual	ADJ
ftr-475	2389	62	through	through	ADP
ftr-475	2389	63	minor	minor	ADJ
ftr-475	2389	64	tinkering	tinker	VERB
ftr-475	2389	65	with	with	ADP
ftr-475	2389	66	the	the	DET
ftr-475	2389	67	structure	structure	NOUN
ftr-475	2389	68	.	.	PUNCT
ftr-475	2390	1	for	for	ADP
ftr-475	2390	2	example	example	NOUN
ftr-475	2390	3	,	,	PUNCT
ftr-475	2390	4	the	the	DET
ftr-475	2390	5	up	up	ADJ
ftr-475	2390	6	-	-	PUNCT
ftr-475	2390	7	front	front	NOUN
ftr-475	2390	8	payment	payment	NOUN
ftr-475	2390	9	that	that	PRON
ftr-475	2390	10	would	would	AUX
ftr-475	2390	11	always	always	ADV
ftr-475	2390	12	accompany	accompany	VERB
ftr-475	2390	13	a	a	DET
ftr-475	2390	14	transfer	transfer	NOUN
ftr-475	2390	15	of	of	ADP
ftr-475	2390	16	a	a	DET
ftr-475	2390	17	negative	negative	ADJ
ftr-475	2390	18	value	value	NOUN
ftr-475	2390	19	residual	residual	ADJ
ftr-475	2390	20	interest	interest	NOUN
ftr-475	2390	21	often	often	ADV
ftr-475	2390	22	can	can	AUX
ftr-475	2390	23	be	be	AUX
ftr-475	2390	24	built	build	VERB
ftr-475	2390	25	into	into	ADP
ftr-475	2390	26	the	the	DET
ftr-475	2390	27	terms	term	NOUN
ftr-475	2390	28	of	of	ADP
ftr-475	2390	29	the	the	DET
ftr-475	2390	30	residual	residual	ADJ
ftr-475	2390	31	interest	interest	NOUN
ftr-475	2390	32	and	and	CCONJ
ftr-475	2390	33	paid	pay	VERB
ftr-475	2390	34	out	out	ADP
ftr-475	2390	35	as	as	ADP
ftr-475	2390	36	cash	cash	NOUN
ftr-475	2390	37	distributions	distribution	NOUN
ftr-475	2390	38	thereon	thereon	NOUN
ftr-475	2390	39	during	during	ADP
ftr-475	2390	40	the	the	DET
ftr-475	2390	41	first	first	ADJ
ftr-475	2390	42	three	three	NUM
ftr-475	2390	43	months	month	NOUN
ftr-475	2390	44	,	,	PUNCT
ftr-475	2390	45	or	or	CCONJ
ftr-475	2390	46	the	the	DET
ftr-475	2390	47	first	first	ADJ
ftr-475	2390	48	six	six	NUM
ftr-475	2390	49	months	month	NOUN
ftr-475	2390	50	,	,	PUNCT
ftr-475	2390	51	or	or	CCONJ
ftr-475	2390	52	perhaps	perhaps	ADV
ftr-475	2390	53	even	even	ADV
ftr-475	2390	54	the	the	DET
ftr-475	2390	55	first	first	ADJ
ftr-475	2390	56	year	year	NOUN
ftr-475	2390	57	.	.	PUNCT
ftr-475	2391	1	by	by	ADP
ftr-475	2391	2	doing	do	VERB
ftr-475	2391	3	so	so	ADV
ftr-475	2391	4	,	,	PUNCT
ftr-475	2391	5	the	the	DET
ftr-475	2391	6	negative	negative	ADJ
ftr-475	2391	7	value	value	NOUN
ftr-475	2391	8	residual	residual	ADJ
ftr-475	2391	9	interest	interest	NOUN
ftr-475	2391	10	often	often	ADV
ftr-475	2391	11	can	can	AUX
ftr-475	2391	12	be	be	AUX
ftr-475	2391	13	metamorphosized	metamorphosize	VERB
ftr-475	2391	14	into	into	ADP
ftr-475	2391	15	a	a	DET
ftr-475	2391	16	positive	positive	ADJ
ftr-475	2391	17	value	value	NOUN
ftr-475	2391	18	residual	residual	ADJ
ftr-475	2391	19	interest	interest	NOUN
ftr-475	2391	20	with	with	ADP
ftr-475	2391	21	little	little	ADJ
ftr-475	2391	22	or	or	CCONJ
ftr-475	2391	23	no	no	PRON
ftr-475	2391	24	inconvenience	inconvenience	NOUN
ftr-475	2391	25	.	.	PUNCT
ftr-475	2392	1	in	in	ADP
ftr-475	2392	2	short	short	ADJ
ftr-475	2392	3	,	,	PUNCT
ftr-475	2392	4	negative	negative	ADJ
ftr-475	2392	5	value	value	NOUN
ftr-475	2392	6	status	status	NOUN
ftr-475	2392	7	is	be	AUX
ftr-475	2392	8	virtually	virtually	ADV
ftr-475	2392	9	elective	elective	ADJ
ftr-475	2392	10	.	.	PUNCT
ftr-475	2393	1	surely	surely	ADV
ftr-475	2393	2	that	that	PRON
ftr-475	2393	3	can	can	AUX
ftr-475	2393	4	not	not	PART
ftr-475	2393	5	be	be	AUX
ftr-475	2393	6	acceptable	acceptable	ADJ
ftr-475	2393	7	to	to	ADP
ftr-475	2393	8	the	the	DET
ftr-475	2393	9	service	service	NOUN
ftr-475	2393	10	.	.	PUNCT
ftr-475	2394	1	the	the	DET
ftr-475	2394	2	service	service	NOUN
ftr-475	2394	3	seems	seem	VERB
ftr-475	2394	4	to	to	PART
ftr-475	2394	5	recognize	recognize	VERB
ftr-475	2394	6	this	this	DET
ftr-475	2394	7	situation	situation	NOUN
ftr-475	2394	8	and	and	CCONJ
ftr-475	2394	9	has	have	AUX
ftr-475	2394	10	included	include	VERB
ftr-475	2394	11	broad	broad	ADJ
ftr-475	2394	12	,	,	PUNCT
ftr-475	2394	13	deterrent	deterrent	NOUN
ftr-475	2394	14	language	language	NOUN
ftr-475	2394	15	in	in	ADP
ftr-475	2394	16	the	the	DET
ftr-475	2394	17	regulations.335	regulations.335	NOUN
ftr-475	2394	18	yet	yet	ADV
ftr-475	2394	19	,	,	PUNCT
ftr-475	2394	20	it	it	PRON
ftr-475	2394	21	seems	seem	VERB
ftr-475	2394	22	equally	equally	ADV
ftr-475	2394	23	clear	clear	ADJ
ftr-475	2394	24	that	that	SCONJ
ftr-475	2394	25	the	the	DET
ftr-475	2394	26	service	service	NOUN
ftr-475	2394	27	is	be	AUX
ftr-475	2394	28	not	not	PART
ftr-475	2394	29	entirely	entirely	ADV
ftr-475	2394	30	certain	certain	ADJ
ftr-475	2394	31	of	of	ADP
ftr-475	2394	32	what	what	PRON
ftr-475	2394	33	the	the	DET
ftr-475	2394	34	abuse	abuse	NOUN
ftr-475	2394	35	is	be	AUX
ftr-475	2394	36	that	that	SCONJ
ftr-475	2394	37	it	it	PRON
ftr-475	2394	38	should	should	AUX
ftr-475	2394	39	be	be	AUX
ftr-475	2394	40	aiming	aim	VERB
ftr-475	2394	41	at	at	ADP
ftr-475	2394	42	.	.	PUNCT
ftr-475	2395	1	at	at	ADP
ftr-475	2395	2	the	the	DET
ftr-475	2395	3	root	root	NOUN
ftr-475	2395	4	of	of	ADP
ftr-475	2395	5	the	the	DET
ftr-475	2395	6	problem	problem	NOUN
ftr-475	2395	7	is	be	AUX
ftr-475	2395	8	the	the	DET
ftr-475	2395	9	failure	failure	NOUN
ftr-475	2395	10	of	of	ADP
ftr-475	2395	11	the	the	DET
ftr-475	2395	12	service	service	NOUN
ftr-475	2395	13	to	to	PART
ftr-475	2395	14	come	come	VERB
ftr-475	2395	15	to	to	ADP
ftr-475	2395	16	grips	grip	NOUN
ftr-475	2395	17	with	with	ADP
ftr-475	2395	18	up	up	ADP
ftr-475	2395	19	-	-	PUNCT
ftr-475	2395	20	front	front	NOUN
ftr-475	2395	21	payments	payment	NOUN
ftr-475	2395	22	.	.	PUNCT
ftr-475	2396	1	perhaps	perhaps	ADV
ftr-475	2396	2	a	a	DET
ftr-475	2396	3	different	different	ADJ
ftr-475	2396	4	perspective	perspective	NOUN
ftr-475	2396	5	is	be	AUX
ftr-475	2396	6	in	in	ADP
ftr-475	2396	7	order	order	NOUN
ftr-475	2396	8	.	.	PUNCT
ftr-475	2397	1	it	it	PRON
ftr-475	2397	2	has	have	AUX
ftr-475	2397	3	become	become	VERB
ftr-475	2397	4	pass6	pass6	ADJ
ftr-475	2397	5	to	to	PART
ftr-475	2397	6	observe	observe	VERB
ftr-475	2397	7	that	that	SCONJ
ftr-475	2397	8	residual	residual	ADJ
ftr-475	2397	9	interests	interest	NOUN
ftr-475	2397	10	may	may	AUX
ftr-475	2397	11	have	have	VERB
ftr-475	2397	12	zero	zero	NUM
ftr-475	2397	13	or	or	CCONJ
ftr-475	2397	14	negative	negative	ADJ
ftr-475	2397	15	value	value	NOUN
ftr-475	2397	16	and	and	CCONJ
ftr-475	2397	17	that	that	SCONJ
ftr-475	2397	18	they	they	PRON
ftr-475	2397	19	may	may	AUX
ftr-475	2397	20	in	in	ADP
ftr-475	2397	21	effect	effect	NOUN
ftr-475	2397	22	represent	represent	VERB
ftr-475	2397	23	no	no	ADV
ftr-475	2397	24	more	more	ADJ
ftr-475	2397	25	than	than	ADP
ftr-475	2397	26	a	a	DET
ftr-475	2397	27	net	net	ADJ
ftr-475	2397	28	liability	liability	NOUN
ftr-475	2397	29	for	for	ADP
ftr-475	2397	30	the	the	DET
ftr-475	2397	31	holder	holder	NOUN
ftr-475	2397	32	.	.	PUNCT
ftr-475	2398	1	if	if	SCONJ
ftr-475	2398	2	one	one	PRON
ftr-475	2398	3	simply	simply	ADV
ftr-475	2398	4	focusses	focusse	VERB
ftr-475	2398	5	on	on	ADP
ftr-475	2398	6	the	the	DET
ftr-475	2398	7	cash	cash	NOUN
ftr-475	2398	8	entitlements	entitlement	NOUN
ftr-475	2398	9	under	under	ADP
ftr-475	2398	10	a	a	DET
ftr-475	2398	11	residual	residual	ADJ
ftr-475	2398	12	interest	interest	NOUN
ftr-475	2398	13	and	and	CCONJ
ftr-475	2398	14	the	the	DET
ftr-475	2398	15	anticipated	anticipate	VERB
ftr-475	2398	16	future	future	ADJ
ftr-475	2398	17	tax	tax	NOUN
ftr-475	2398	18	burdens	burden	NOUN
ftr-475	2398	19	,	,	PUNCT
ftr-475	2398	20	then	then	ADV
ftr-475	2398	21	indeed	indeed	ADV
ftr-475	2398	22	residual	residual	ADJ
ftr-475	2398	23	332	332	NUM
ftr-475	2398	24	.	.	PUNCT
ftr-475	2399	1	temp	temp	NOUN
ftr-475	2399	2	.	.	PUNCT
ftr-475	2400	1	regs	regs	PROPN
ftr-475	2400	2	.	.	PUNCT
ftr-475	2401	1	§	§	PROPN
ftr-475	2401	2	1.475(c)-2(a)(3	1.475(c)-2(a)(3	NUM
ftr-475	2401	3	)	)	PUNCT
ftr-475	2401	4	,	,	PUNCT
ftr-475	2401	5	-2(b	-2(b	PROPN
ftr-475	2401	6	)	)	PUNCT
ftr-475	2401	7	.	.	PUNCT
ftr-475	2402	1	333	333	NUM
ftr-475	2402	2	.	.	PUNCT
ftr-475	2402	3	see	see	VERB
ftr-475	2402	4	temp	temp	NOUN
ftr-475	2402	5	.	.	PUNCT
ftr-475	2403	1	regs	regs	PROPN
ftr-475	2403	2	.	.	PUNCT
ftr-475	2404	1	§	§	PROPN
ftr-475	2404	2	1.475(c)-2(a)(3	1.475(c)-2(a)(3	NUM
ftr-475	2404	3	)	)	PUNCT
ftr-475	2404	4	.	.	PUNCT
ftr-475	2405	1	334	334	X
ftr-475	2405	2	.	.	PUNCT
ftr-475	2406	1	see	see	VERB
ftr-475	2406	2	supra	supra	ADJ
ftr-475	2406	3	text	text	NOUN
ftr-475	2406	4	accompanying	accompany	VERB
ftr-475	2406	5	note	note	NOUN
ftr-475	2406	6	154	154	NUM
ftr-475	2406	7	.	.	PUNCT
ftr-475	2406	8	335	335	NUM
ftr-475	2406	9	.	.	PUNCT
ftr-475	2407	1	see	see	VERB
ftr-475	2407	2	temp	temp	NOUN
ftr-475	2407	3	.	.	PUNCT
ftr-475	2408	1	regs	regs	PROPN
ftr-475	2408	2	.	.	PUNCT
ftr-475	2409	1	§	§	PROPN
ftr-475	2409	2	1.475(c)-2(a)(3	1.475(c)-2(a)(3	NUM
ftr-475	2409	3	)	)	PUNCT
ftr-475	2409	4	.	.	PUNCT
ftr-475	2410	1	[	[	X
ftr-475	2410	2	vol	vol	NOUN
ftr-475	2410	3	2:4	2:4	NUM
ftr-475	2410	4	tax	tax	NOUN
ftr-475	2410	5	aspects	aspect	NOUN
ftr-475	2410	6	of	of	ADP
ftr-475	2410	7	remic	remic	ADJ
ftr-475	2410	8	residual	residual	ADJ
ftr-475	2410	9	interests	interest	NOUN
ftr-475	2410	10	interests	interest	NOUN
ftr-475	2410	11	frequently	frequently	ADV
ftr-475	2410	12	,	,	PUNCT
ftr-475	2410	13	if	if	SCONJ
ftr-475	2410	14	not	not	PART
ftr-475	2410	15	most	most	ADJ
ftr-475	2410	16	of	of	ADP
ftr-475	2410	17	the	the	DET
ftr-475	2410	18	time	time	NOUN
ftr-475	2410	19	,	,	PUNCT
ftr-475	2410	20	will	will	AUX
ftr-475	2410	21	lack	lack	VERB
ftr-475	2410	22	positive	positive	ADJ
ftr-475	2410	23	value	value	NOUN
ftr-475	2410	24	.	.	PUNCT
ftr-475	2411	1	yet	yet	ADV
ftr-475	2411	2	,	,	PUNCT
ftr-475	2411	3	this	this	PRON
ftr-475	2411	4	is	be	AUX
ftr-475	2411	5	only	only	ADV
ftr-475	2411	6	half	half	NOUN
ftr-475	2411	7	of	of	ADP
ftr-475	2411	8	the	the	DET
ftr-475	2411	9	story	story	NOUN
ftr-475	2411	10	.	.	PUNCT
ftr-475	2412	1	in	in	ADP
ftr-475	2412	2	assessing	assess	VERB
ftr-475	2412	3	the	the	DET
ftr-475	2412	4	economic	economic	ADJ
ftr-475	2412	5	character	character	NOUN
ftr-475	2412	6	of	of	ADP
ftr-475	2412	7	a	a	DET
ftr-475	2412	8	residual	residual	ADJ
ftr-475	2412	9	interest	interest	NOUN
ftr-475	2412	10	it	it	PRON
ftr-475	2412	11	is	be	AUX
ftr-475	2412	12	necessary	necessary	ADJ
ftr-475	2412	13	not	not	PART
ftr-475	2412	14	only	only	ADV
ftr-475	2412	15	to	to	PART
ftr-475	2412	16	take	take	VERB
ftr-475	2412	17	into	into	ADP
ftr-475	2412	18	account	account	NOUN
ftr-475	2412	19	the	the	DET
ftr-475	2412	20	cash	cash	NOUN
ftr-475	2412	21	entitlements	entitlement	NOUN
ftr-475	2412	22	and	and	CCONJ
ftr-475	2412	23	the	the	DET
ftr-475	2412	24	future	future	ADJ
ftr-475	2412	25	tax	tax	NOUN
ftr-475	2412	26	burdens	burden	NOUN
ftr-475	2412	27	,	,	PUNCT
ftr-475	2412	28	but	but	CCONJ
ftr-475	2412	29	also	also	ADV
ftr-475	2412	30	the	the	DET
ftr-475	2412	31	future	future	ADJ
ftr-475	2412	32	tax	tax	NOUN
ftr-475	2412	33	benefits	benefit	NOUN
ftr-475	2412	34	and	and	CCONJ
ftr-475	2412	35	the	the	DET
ftr-475	2412	36	amount	amount	NOUN
ftr-475	2412	37	of	of	ADP
ftr-475	2412	38	any	any	DET
ftr-475	2412	39	the	the	DET
ftr-475	2412	40	up	up	ADJ
ftr-475	2412	41	-	-	PUNCT
ftr-475	2412	42	front	front	NOUN
ftr-475	2412	43	payment	payment	NOUN
ftr-475	2412	44	.	.	PUNCT
ftr-475	2413	1	all	all	PRON
ftr-475	2413	2	of	of	ADP
ftr-475	2413	3	these	these	DET
ftr-475	2413	4	elements	element	NOUN
ftr-475	2413	5	are	be	AUX
ftr-475	2413	6	integral	integral	ADJ
ftr-475	2413	7	parts	part	NOUN
ftr-475	2413	8	of	of	ADP
ftr-475	2413	9	the	the	DET
ftr-475	2413	10	issuance	issuance	NOUN
ftr-475	2413	11	or	or	CCONJ
ftr-475	2413	12	transfer	transfer	NOUN
ftr-475	2413	13	of	of	ADP
ftr-475	2413	14	a	a	DET
ftr-475	2413	15	residual	residual	ADJ
ftr-475	2413	16	interest.336	interest.336	NOUN
ftr-475	2413	17	the	the	DET
ftr-475	2413	18	correct	correct	ADJ
ftr-475	2413	19	approach	approach	NOUN
ftr-475	2413	20	in	in	ADP
ftr-475	2413	21	analyzing	analyze	VERB
ftr-475	2413	22	the	the	DET
ftr-475	2413	23	economics	economic	NOUN
ftr-475	2413	24	of	of	ADP
ftr-475	2413	25	a	a	DET
ftr-475	2413	26	residual	residual	ADJ
ftr-475	2413	27	interest	interest	NOUN
ftr-475	2413	28	is	be	AUX
ftr-475	2413	29	to	to	PART
ftr-475	2413	30	add	add	VERB
ftr-475	2413	31	the	the	DET
ftr-475	2413	32	amount	amount	NOUN
ftr-475	2413	33	of	of	ADP
ftr-475	2413	34	any	any	DET
ftr-475	2413	35	up	up	ADJ
ftr-475	2413	36	-	-	PUNCT
ftr-475	2413	37	front	front	NOUN
ftr-475	2413	38	payment	payment	NOUN
ftr-475	2413	39	to	to	ADP
ftr-475	2413	40	the	the	DET
ftr-475	2413	41	present	present	ADJ
ftr-475	2413	42	value	value	NOUN
ftr-475	2413	43	of	of	ADP
ftr-475	2413	44	anticipated	anticipate	VERB
ftr-475	2413	45	future	future	ADJ
ftr-475	2413	46	tax	tax	NOUN
ftr-475	2413	47	benefits	benefit	NOUN
ftr-475	2413	48	and	and	CCONJ
ftr-475	2413	49	cash	cash	NOUN
ftr-475	2413	50	distributions	distribution	NOUN
ftr-475	2413	51	and	and	CCONJ
ftr-475	2413	52	subtract	subtract	VERB
ftr-475	2413	53	the	the	DET
ftr-475	2413	54	present	present	ADJ
ftr-475	2413	55	value	value	NOUN
ftr-475	2413	56	of	of	ADP
ftr-475	2413	57	anticipated	anticipate	VERB
ftr-475	2413	58	future	future	ADJ
ftr-475	2413	59	tax	tax	NOUN
ftr-475	2413	60	burdens	burden	NOUN
ftr-475	2413	61	.	.	PUNCT
ftr-475	2414	1	this	this	DET
ftr-475	2414	2	approach	approach	NOUN
ftr-475	2414	3	recognizes	recognize	VERB
ftr-475	2414	4	that	that	SCONJ
ftr-475	2414	5	the	the	DET
ftr-475	2414	6	upfront	upfront	ADJ
ftr-475	2414	7	payment	payment	NOUN
ftr-475	2414	8	is	be	AUX
ftr-475	2414	9	incident	incident	NOUN
ftr-475	2414	10	to	to	ADP
ftr-475	2414	11	the	the	DET
ftr-475	2414	12	issuance	issuance	NOUN
ftr-475	2414	13	or	or	CCONJ
ftr-475	2414	14	transfer	transfer	NOUN
ftr-475	2414	15	of	of	ADP
ftr-475	2414	16	a	a	DET
ftr-475	2414	17	residual	residual	ADJ
ftr-475	2414	18	interest	interest	NOUN
ftr-475	2414	19	and	and	CCONJ
ftr-475	2414	20	that	that	SCONJ
ftr-475	2414	21	it	it	PRON
ftr-475	2414	22	should	should	AUX
ftr-475	2414	23	offset	offset	VERB
ftr-475	2414	24	the	the	DET
ftr-475	2414	25	amount	amount	NOUN
ftr-475	2414	26	of	of	ADP
ftr-475	2414	27	the	the	DET
ftr-475	2414	28	future	future	ADJ
ftr-475	2414	29	tax	tax	NOUN
ftr-475	2414	30	burdens	burden	NOUN
ftr-475	2414	31	.	.	PUNCT
ftr-475	2415	1	the	the	DET
ftr-475	2415	2	approach	approach	NOUN
ftr-475	2415	3	,	,	PUNCT
ftr-475	2415	4	hardly	hardly	ADV
ftr-475	2415	5	a	a	DET
ftr-475	2415	6	novel	novel	ADJ
ftr-475	2415	7	one	one	NUM
ftr-475	2415	8	,	,	PUNCT
ftr-475	2415	9	amounts	amount	VERB
ftr-475	2415	10	to	to	ADP
ftr-475	2415	11	treating	treat	VERB
ftr-475	2415	12	the	the	DET
ftr-475	2415	13	up	up	ADJ
ftr-475	2415	14	-	-	PUNCT
ftr-475	2415	15	front	front	NOUN
ftr-475	2415	16	payment	payment	NOUN
ftr-475	2415	17	,	,	PUNCT
ftr-475	2415	18	in	in	ADP
ftr-475	2415	19	essence	essence	NOUN
ftr-475	2415	20	,	,	PUNCT
ftr-475	2415	21	like	like	ADP
ftr-475	2415	22	a	a	DET
ftr-475	2415	23	payment	payment	NOUN
ftr-475	2415	24	incident	incident	NOUN
ftr-475	2415	25	to	to	ADP
ftr-475	2415	26	a	a	DET
ftr-475	2415	27	lending	lending	NOUN
ftr-475	2415	28	transaction	transaction	NOUN
ftr-475	2415	29	(	(	PUNCT
ftr-475	2415	30	e.g.	e.g.	ADV
ftr-475	2415	31	,	,	PUNCT
ftr-475	2415	32	points	point	NOUN
ftr-475	2415	33	)	)	PUNCT
ftr-475	2415	34	in	in	ADP
ftr-475	2415	35	the	the	DET
ftr-475	2415	36	context	context	NOUN
ftr-475	2415	37	of	of	ADP
ftr-475	2415	38	the	the	DET
ftr-475	2415	39	issuance	issuance	NOUN
ftr-475	2415	40	of	of	ADP
ftr-475	2415	41	a	a	DET
ftr-475	2415	42	debt	debt	NOUN
ftr-475	2415	43	instrument.337	instrument.337	NOUN
ftr-475	2415	44	viewed	view	VERB
ftr-475	2415	45	in	in	ADP
ftr-475	2415	46	this	this	DET
ftr-475	2415	47	manner	manner	NOUN
ftr-475	2415	48	,	,	PUNCT
ftr-475	2415	49	of	of	ADP
ftr-475	2415	50	course	course	NOUN
ftr-475	2415	51	,	,	PUNCT
ftr-475	2415	52	no	no	DET
ftr-475	2415	53	residual	residual	ADJ
ftr-475	2415	54	interest	interest	NOUN
ftr-475	2415	55	can	can	AUX
ftr-475	2415	56	be	be	AUX
ftr-475	2415	57	said	say	VERB
ftr-475	2415	58	to	to	PART
ftr-475	2415	59	have	have	AUX
ftr-475	2415	60	been	be	AUX
ftr-475	2415	61	issued	issue	VERB
ftr-475	2415	62	or	or	CCONJ
ftr-475	2415	63	transferred	transfer	VERB
ftr-475	2415	64	with	with	ADP
ftr-475	2415	65	negative	negative	ADJ
ftr-475	2415	66	value	value	NOUN
ftr-475	2415	67	;	;	PUNCT
ftr-475	2415	68	by	by	ADP
ftr-475	2415	69	taking	take	VERB
ftr-475	2415	70	the	the	DET
ftr-475	2415	71	up	up	ADJ
ftr-475	2415	72	-	-	PUNCT
ftr-475	2415	73	front	front	NOUN
ftr-475	2415	74	payment	payment	NOUN
ftr-475	2415	75	into	into	ADP
ftr-475	2415	76	account	account	NOUN
ftr-475	2415	77	a	a	DET
ftr-475	2415	78	residual	residual	ADJ
ftr-475	2415	79	interest	interest	NOUN
ftr-475	2415	80	will	will	AUX
ftr-475	2415	81	always	always	ADV
ftr-475	2415	82	have	have	VERB
ftr-475	2415	83	economic	economic	ADJ
ftr-475	2415	84	value	value	NOUN
ftr-475	2415	85	in	in	ADP
ftr-475	2415	86	the	the	DET
ftr-475	2415	87	eyes	eye	NOUN
ftr-475	2415	88	of	of	ADP
ftr-475	2415	89	the	the	DET
ftr-475	2415	90	parties	party	NOUN
ftr-475	2415	91	,	,	PUNCT
ftr-475	2415	92	since	since	SCONJ
ftr-475	2415	93	no	no	DET
ftr-475	2415	94	rationale	rationale	NOUN
ftr-475	2415	95	holder	holder	NOUN
ftr-475	2415	96	dealing	deal	VERB
ftr-475	2415	97	on	on	ADP
ftr-475	2415	98	an	an	DET
ftr-475	2415	99	arm	arm	NOUN
ftr-475	2415	100	's	's	PART
ftr-475	2415	101	length	length	NOUN
ftr-475	2415	102	basis	basis	NOUN
ftr-475	2415	103	would	would	AUX
ftr-475	2415	104	enter	enter	VERB
ftr-475	2415	105	into	into	ADP
ftr-475	2415	106	a	a	DET
ftr-475	2415	107	transaction	transaction	NOUN
ftr-475	2415	108	in	in	ADP
ftr-475	2415	109	which	which	PRON
ftr-475	2415	110	it	it	PRON
ftr-475	2415	111	only	only	ADV
ftr-475	2415	112	stood	stand	VERB
ftr-475	2415	113	to	to	PART
ftr-475	2415	114	lose	lose	VERB
ftr-475	2415	115	money	money	NOUN
ftr-475	2415	116	.	.	PUNCT
ftr-475	2416	1	the	the	DET
ftr-475	2416	2	bottom	bottom	ADJ
ftr-475	2416	3	line	line	NOUN
ftr-475	2416	4	is	be	AUX
ftr-475	2416	5	that	that	SCONJ
ftr-475	2416	6	there	there	PRON
ftr-475	2416	7	is	be	VERB
ftr-475	2416	8	no	no	DET
ftr-475	2416	9	true	true	ADJ
ftr-475	2416	10	dividing	dividing	NOUN
ftr-475	2416	11	line	line	NOUN
ftr-475	2416	12	between	between	ADP
ftr-475	2416	13	socalled	socalled	ADJ
ftr-475	2416	14	negative	negative	ADJ
ftr-475	2416	15	value	value	NOUN
ftr-475	2416	16	and	and	CCONJ
ftr-475	2416	17	positive	positive	ADJ
ftr-475	2416	18	value	value	NOUN
ftr-475	2416	19	residual	residual	ADJ
ftr-475	2416	20	interests	interest	NOUN
ftr-475	2416	21	;	;	PUNCT
ftr-475	2416	22	generally	generally	ADV
ftr-475	2416	23	,	,	PUNCT
ftr-475	2416	24	all	all	DET
ftr-475	2416	25	residual	residual	ADJ
ftr-475	2416	26	interests	interest	NOUN
ftr-475	2416	27	are	be	AUX
ftr-475	2416	28	issued	issue	VERB
ftr-475	2416	29	or	or	CCONJ
ftr-475	2416	30	transferred	transfer	VERB
ftr-475	2416	31	in	in	ADP
ftr-475	2416	32	transactions	transaction	NOUN
ftr-475	2416	33	in	in	ADP
ftr-475	2416	34	the	the	DET
ftr-475	2416	35	holder	holder	NOUN
ftr-475	2416	36	anticipates	anticipate	VERB
ftr-475	2416	37	earning	earn	VERB
ftr-475	2416	38	some	some	DET
ftr-475	2416	39	minimum	minimum	NOUN
ftr-475	2416	40	,	,	PUNCT
ftr-475	2416	41	positive	positive	ADJ
ftr-475	2416	42	return	return	NOUN
ftr-475	2416	43	on	on	ADP
ftr-475	2416	44	its	its	PRON
ftr-475	2416	45	investment	investment	NOUN
ftr-475	2416	46	.	.	PUNCT
ftr-475	2417	1	some	some	DET
ftr-475	2417	2	residuals	residual	NOUN
ftr-475	2417	3	are	be	AUX
ftr-475	2417	4	designed	design	VERB
ftr-475	2417	5	to	to	PART
ftr-475	2417	6	provide	provide	VERB
ftr-475	2417	7	the	the	DET
ftr-475	2417	8	holder	holder	NOUN
ftr-475	2417	9	with	with	ADP
ftr-475	2417	10	a	a	DET
ftr-475	2417	11	greater	great	ADJ
ftr-475	2417	12	portion	portion	NOUN
ftr-475	2417	13	of	of	ADP
ftr-475	2417	14	its	its	PRON
ftr-475	2417	15	overall	overall	ADJ
ftr-475	2417	16	return	return	NOUN
ftr-475	2417	17	in	in	ADP
ftr-475	2417	18	cash	cash	NOUN
ftr-475	2417	19	,	,	PUNCT
ftr-475	2417	20	whereas	whereas	SCONJ
ftr-475	2417	21	many	many	ADJ
ftr-475	2417	22	others	other	NOUN
ftr-475	2417	23	are	be	AUX
ftr-475	2417	24	designed	design	VERB
ftr-475	2417	25	to	to	PART
ftr-475	2417	26	provide	provide	VERB
ftr-475	2417	27	most	most	ADJ
ftr-475	2417	28	or	or	CCONJ
ftr-475	2417	29	all	all	PRON
ftr-475	2417	30	of	of	ADP
ftr-475	2417	31	the	the	DET
ftr-475	2417	32	return	return	NOUN
ftr-475	2417	33	in	in	ADP
ftr-475	2417	34	kind	kind	NOUN
ftr-475	2417	35	through	through	ADP
ftr-475	2417	36	tax	tax	NOUN
ftr-475	2417	37	benefits	benefit	NOUN
ftr-475	2417	38	.	.	PUNCT
ftr-475	2418	1	there	there	PRON
ftr-475	2418	2	would	would	AUX
ftr-475	2418	3	not	not	PART
ftr-475	2418	4	appear	appear	VERB
ftr-475	2418	5	to	to	PART
ftr-475	2418	6	be	be	AUX
ftr-475	2418	7	any	any	DET
ftr-475	2418	8	stopping	stopping	NOUN
ftr-475	2418	9	point	point	NOUN
ftr-475	2418	10	along	along	ADP
ftr-475	2418	11	the	the	DET
ftr-475	2418	12	spectrum	spectrum	NOUN
ftr-475	2418	13	of	of	ADP
ftr-475	2418	14	residual	residual	ADJ
ftr-475	2418	15	interests	interest	NOUN
ftr-475	2418	16	that	that	PRON
ftr-475	2418	17	could	could	AUX
ftr-475	2418	18	serve	serve	VERB
ftr-475	2418	19	to	to	PART
ftr-475	2418	20	distinguish	distinguish	VERB
ftr-475	2418	21	some	some	DET
ftr-475	2418	22	residual	residual	ADJ
ftr-475	2418	23	interests	interest	NOUN
ftr-475	2418	24	from	from	ADP
ftr-475	2418	25	others	other	NOUN
ftr-475	2418	26	based	base	VERB
ftr-475	2418	27	on	on	ADP
ftr-475	2418	28	the	the	DET
ftr-475	2418	29	positiveness	positiveness	NOUN
ftr-475	2418	30	or	or	CCONJ
ftr-475	2418	31	negativeness	negativeness	NOUN
ftr-475	2418	32	of	of	ADP
ftr-475	2418	33	their	their	PRON
ftr-475	2418	34	economics	economic	NOUN
ftr-475	2418	35	.	.	PUNCT
ftr-475	2419	1	how	how	SCONJ
ftr-475	2419	2	then	then	ADV
ftr-475	2419	3	should	should	AUX
ftr-475	2419	4	the	the	DET
ftr-475	2419	5	service	service	NOUN
ftr-475	2419	6	decide	decide	VERB
ftr-475	2419	7	which	which	PRON
ftr-475	2419	8	residual	residual	ADJ
ftr-475	2419	9	interests	interest	NOUN
ftr-475	2419	10	should	should	AUX
ftr-475	2419	11	and	and	CCONJ
ftr-475	2419	12	which	which	PRON
ftr-475	2419	13	should	should	AUX
ftr-475	2419	14	not	not	PART
ftr-475	2419	15	be	be	AUX
ftr-475	2419	16	subject	subject	ADJ
ftr-475	2419	17	to	to	ADP
ftr-475	2419	18	mark	mark	NOUN
ftr-475	2419	19	to	to	ADP
ftr-475	2419	20	market	market	NOUN
ftr-475	2419	21	treatment	treatment	NOUN
ftr-475	2419	22	under	under	ADP
ftr-475	2419	23	section	section	NOUN
ftr-475	2419	24	475	475	NUM
ftr-475	2419	25	?	?	PUNCT
ftr-475	2420	1	one	one	NUM
ftr-475	2420	2	approach	approach	NOUN
ftr-475	2420	3	would	would	AUX
ftr-475	2420	4	be	be	AUX
ftr-475	2420	5	to	to	PART
ftr-475	2420	6	abandon	abandon	VERB
ftr-475	2420	7	attempts	attempt	NOUN
ftr-475	2420	8	to	to	PART
ftr-475	2420	9	identify	identify	VERB
ftr-475	2420	10	residual	residual	ADJ
ftr-475	2420	11	interests	interest	NOUN
ftr-475	2420	12	as	as	ADP
ftr-475	2420	13	having	have	VERB
ftr-475	2420	14	negative	negative	ADJ
ftr-475	2420	15	or	or	CCONJ
ftr-475	2420	16	positive	positive	ADJ
ftr-475	2420	17	value	value	NOUN
ftr-475	2420	18	and	and	CCONJ
ftr-475	2420	19	focus	focus	VERB
ftr-475	2420	20	on	on	ADP
ftr-475	2420	21	the	the	DET
ftr-475	2420	22	real	real	ADJ
ftr-475	2420	23	issue	issue	NOUN
ftr-475	2420	24	at	at	ADP
ftr-475	2420	25	336	336	NUM
ftr-475	2420	26	.	.	PUNCT
ftr-475	2421	1	the	the	DET
ftr-475	2421	2	regulations	regulation	NOUN
ftr-475	2421	3	under	under	ADP
ftr-475	2421	4	§	§	PROPN
ftr-475	2421	5	475	475	NUM
ftr-475	2421	6	recognize	recognize	VERB
ftr-475	2421	7	the	the	DET
ftr-475	2421	8	need	need	NOUN
ftr-475	2421	9	to	to	PART
ftr-475	2421	10	weigh	weigh	VERB
ftr-475	2421	11	future	future	ADJ
ftr-475	2421	12	tax	tax	NOUN
ftr-475	2421	13	burdens	burden	NOUN
ftr-475	2421	14	against	against	ADP
ftr-475	2421	15	future	future	ADJ
ftr-475	2421	16	tax	tax	NOUN
ftr-475	2421	17	benefits	benefit	NOUN
ftr-475	2421	18	when	when	SCONJ
ftr-475	2421	19	assessing	assess	VERB
ftr-475	2421	20	the	the	DET
ftr-475	2421	21	economics	economic	NOUN
ftr-475	2421	22	of	of	ADP
ftr-475	2421	23	a	a	DET
ftr-475	2421	24	residual	residual	ADJ
ftr-475	2421	25	interest	interest	NOUN
ftr-475	2421	26	,	,	PUNCT
ftr-475	2421	27	but	but	CCONJ
ftr-475	2421	28	nowhere	nowhere	ADV
ftr-475	2421	29	does	do	VERB
ftr-475	2421	30	the	the	DET
ftr-475	2421	31	up	up	ADJ
ftr-475	2421	32	-	-	PUNCT
ftr-475	2421	33	front	front	NOUN
ftr-475	2421	34	payment	payment	NOUN
ftr-475	2421	35	figure	figure	NOUN
ftr-475	2421	36	into	into	ADP
ftr-475	2421	37	the	the	DET
ftr-475	2421	38	calculation	calculation	NOUN
ftr-475	2421	39	.	.	PUNCT
ftr-475	2422	1	see	see	VERB
ftr-475	2422	2	temp	temp	NOUN
ftr-475	2422	3	.	.	PUNCT
ftr-475	2423	1	regs	regs	PROPN
ftr-475	2423	2	.	.	PUNCT
ftr-475	2424	1	§	§	PROPN
ftr-475	2424	2	i.475(c)-2(b	i.475(c)-2(b	PROPN
ftr-475	2424	3	)	)	PUNCT
ftr-475	2424	4	(	(	PUNCT
ftr-475	2424	5	defining	define	VERB
ftr-475	2424	6	negative	negative	ADJ
ftr-475	2424	7	value	value	NOUN
ftr-475	2424	8	residual	residual	ADJ
ftr-475	2424	9	interest	interest	NOUN
ftr-475	2424	10	)	)	PUNCT
ftr-475	2424	11	.	.	PUNCT
ftr-475	2425	1	337	337	NUM
ftr-475	2425	2	.	.	PUNCT
ftr-475	2426	1	analogous	analogous	ADJ
ftr-475	2426	2	treatment	treatment	NOUN
ftr-475	2426	3	is	be	AUX
ftr-475	2426	4	provided	provide	VERB
ftr-475	2426	5	in	in	ADP
ftr-475	2426	6	the	the	DET
ftr-475	2426	7	original	original	ADJ
ftr-475	2426	8	issue	issue	NOUN
ftr-475	2426	9	discount	discount	NOUN
ftr-475	2426	10	regulations	regulation	NOUN
ftr-475	2426	11	for	for	ADP
ftr-475	2426	12	payments	payment	NOUN
ftr-475	2426	13	incident	incident	NOUN
ftr-475	2426	14	to	to	ADP
ftr-475	2426	15	a	a	DET
ftr-475	2426	16	lending	lending	NOUN
ftr-475	2426	17	transaction	transaction	NOUN
ftr-475	2426	18	.	.	PUNCT
ftr-475	2427	1	see	see	VERB
ftr-475	2427	2	regs	reg	NOUN
ftr-475	2427	3	.	.	PUNCT
ftr-475	2428	1	§	§	PROPN
ftr-475	2428	2	1.1273	1.1273	NUM
ftr-475	2428	3	-	-	PUNCT
ftr-475	2428	4	2(g)(2	2(g)(2	NUM
ftr-475	2428	5	)	)	PUNCT
ftr-475	2428	6	(	(	PUNCT
ftr-475	2428	7	providing	provide	VERB
ftr-475	2428	8	that	that	SCONJ
ftr-475	2428	9	payments	payment	NOUN
ftr-475	2428	10	by	by	ADP
ftr-475	2428	11	the	the	DET
ftr-475	2428	12	borrower	borrower	NOUN
ftr-475	2428	13	to	to	ADP
ftr-475	2428	14	the	the	DET
ftr-475	2428	15	lender	lender	NOUN
ftr-475	2428	16	reduce	reduce	VERB
ftr-475	2428	17	the	the	DET
ftr-475	2428	18	issue	issue	NOUN
ftr-475	2428	19	price	price	NOUN
ftr-475	2428	20	of	of	ADP
ftr-475	2428	21	a	a	DET
ftr-475	2428	22	debt	debt	NOUN
ftr-475	2428	23	instrument	instrument	NOUN
ftr-475	2428	24	):	):	PUNCT
ftr-475	2428	25	see	see	VERB
ftr-475	2428	26	also	also	ADV
ftr-475	2428	27	supra	supra	PROPN
ftr-475	2428	28	part	part	PROPN
ftr-475	2428	29	iv.c.1.a	iv.c.1.a	PROPN
ftr-475	2428	30	.	.	PUNCT
ftr-475	2428	31	19941	19941	NUM
ftr-475	2429	1	florida	florida	PROPN
ftr-475	2429	2	tax	tax	PROPN
ftr-475	2429	3	review	review	NOUN
ftr-475	2429	4	stake	stake	NOUN
ftr-475	2429	5	.	.	PUNCT
ftr-475	2430	1	in	in	ADP
ftr-475	2430	2	general	general	ADJ
ftr-475	2430	3	,	,	PUNCT
ftr-475	2430	4	the	the	DET
ftr-475	2430	5	service	service	NOUN
ftr-475	2430	6	's	's	PART
ftr-475	2430	7	principal	principal	ADJ
ftr-475	2430	8	concern	concern	NOUN
ftr-475	2430	9	is	be	AUX
ftr-475	2430	10	that	that	SCONJ
ftr-475	2430	11	marking	mark	VERB
ftr-475	2430	12	residual	residual	ADJ
ftr-475	2430	13	interests	interest	NOUN
ftr-475	2430	14	to	to	ADP
ftr-475	2430	15	market	market	NOUN
ftr-475	2430	16	will	will	AUX
ftr-475	2430	17	give	give	VERB
ftr-475	2430	18	rise	rise	NOUN
ftr-475	2430	19	to	to	ADP
ftr-475	2430	20	deductions	deduction	NOUN
ftr-475	2430	21	that	that	PRON
ftr-475	2430	22	will	will	AUX
ftr-475	2430	23	effectively	effectively	ADV
ftr-475	2430	24	offset	offset	VERB
ftr-475	2430	25	excess	excess	ADJ
ftr-475	2430	26	inclusions	inclusion	NOUN
ftr-475	2430	27	.	.	PUNCT
ftr-475	2431	1	and	and	CCONJ
ftr-475	2431	2	in	in	ADP
ftr-475	2431	3	fact	fact	NOUN
ftr-475	2431	4	,	,	PUNCT
ftr-475	2431	5	the	the	DET
ftr-475	2431	6	service	service	NOUN
ftr-475	2431	7	's	's	PART
ftr-475	2431	8	concern	concern	NOUN
ftr-475	2431	9	is	be	AUX
ftr-475	2431	10	correct	correct	ADJ
ftr-475	2431	11	.	.	PUNCT
ftr-475	2432	1	33	33	NUM
ftr-475	2432	2	'	'	PUNCT
ftr-475	2432	3	however	however	ADV
ftr-475	2432	4	,	,	PUNCT
ftr-475	2432	5	338	338	NUM
ftr-475	2432	6	.	.	PUNCT
ftr-475	2433	1	a	a	DET
ftr-475	2433	2	simple	simple	ADJ
ftr-475	2433	3	illustration	illustration	NOUN
ftr-475	2433	4	,	,	PUNCT
ftr-475	2433	5	one	one	NUM
ftr-475	2433	6	which	which	PRON
ftr-475	2433	7	builds	build	VERB
ftr-475	2433	8	on	on	ADP
ftr-475	2433	9	our	our	PRON
ftr-475	2433	10	earlier	early	ADJ
ftr-475	2433	11	example	example	NOUN
ftr-475	2433	12	,	,	PUNCT
ftr-475	2433	13	indicates	indicate	VERB
ftr-475	2433	14	the	the	DET
ftr-475	2433	15	problem	problem	NOUN
ftr-475	2433	16	.	.	PUNCT
ftr-475	2434	1	consider	consider	VERB
ftr-475	2434	2	a	a	DET
ftr-475	2434	3	hypothetical	hypothetical	ADJ
ftr-475	2434	4	remic	remic	ADJ
ftr-475	2434	5	residual	residual	ADJ
ftr-475	2434	6	interest	interest	NOUN
ftr-475	2434	7	,	,	PUNCT
ftr-475	2434	8	which	which	PRON
ftr-475	2434	9	carries	carry	VERB
ftr-475	2434	10	zero	zero	NUM
ftr-475	2434	11	principal	principal	NOUN
ftr-475	2434	12	and	and	CCONJ
ftr-475	2434	13	interest	interest	NOUN
ftr-475	2434	14	entitlement	entitlement	NOUN
ftr-475	2434	15	and	and	CCONJ
ftr-475	2434	16	which	which	PRON
ftr-475	2434	17	generates	generate	VERB
ftr-475	2434	18	the	the	DET
ftr-475	2434	19	income	income	NOUN
ftr-475	2434	20	and	and	CCONJ
ftr-475	2434	21	losses	loss	NOUN
ftr-475	2434	22	indicated	indicate	VERB
ftr-475	2434	23	below	below	ADV
ftr-475	2434	24	.	.	PUNCT
ftr-475	2435	1	given	give	VERB
ftr-475	2435	2	these	these	DET
ftr-475	2435	3	income	income	NOUN
ftr-475	2435	4	and	and	CCONJ
ftr-475	2435	5	losses	loss	NOUN
ftr-475	2435	6	,	,	PUNCT
ftr-475	2435	7	the	the	DET
ftr-475	2435	8	tax	tax	NOUN
ftr-475	2435	9	benefits	benefit	NOUN
ftr-475	2435	10	/	/	SYM
ftr-475	2435	11	burdens	burden	NOUN
ftr-475	2435	12	,	,	PUNCT
ftr-475	2435	13	year	year	NOUN
ftr-475	2435	14	-	-	PUNCT
ftr-475	2435	15	end	end	NOUN
ftr-475	2435	16	values	value	NOUN
ftr-475	2435	17	,	,	PUNCT
ftr-475	2435	18	and	and	CCONJ
ftr-475	2435	19	the	the	DET
ftr-475	2435	20	holder	holder	NOUN
ftr-475	2435	21	's	's	PART
ftr-475	2435	22	bases	basis	NOUN
ftr-475	2435	23	are	be	AUX
ftr-475	2435	24	readily	readily	ADV
ftr-475	2435	25	determinable	determinable	ADJ
ftr-475	2435	26	as	as	SCONJ
ftr-475	2435	27	set	set	VERB
ftr-475	2435	28	forth	forth	ADV
ftr-475	2435	29	below	below	ADV
ftr-475	2435	30	:	:	PUNCT
ftr-475	2435	31	hypothetical	hypothetical	ADJ
ftr-475	2435	32	residual	residual	ADJ
ftr-475	2435	33	interest	interest	NOUN
ftr-475	2435	34	(	(	PUNCT
ftr-475	2435	35	issued	issue	VERB
ftr-475	2435	36	january	january	PROPN
ftr-475	2435	37	1	1	NUM
ftr-475	2435	38	of	of	ADP
ftr-475	2435	39	year	year	NOUN
ftr-475	2435	40	i	i	NOUN
ftr-475	2435	41	)	)	PUNCT
ftr-475	2435	42	year	year	NOUN
ftr-475	2435	43	residual	residual	ADJ
ftr-475	2435	44	interest	interest	NOUN
ftr-475	2435	45	tax	tax	NOUN
ftr-475	2435	46	(	(	PUNCT
ftr-475	2435	47	liability	liability	NOUN
ftr-475	2435	48	)	)	PUNCT
ftr-475	2435	49	value	value	NOUN
ftr-475	2435	50	*	*	PUNCT
ftr-475	2435	51	basis	basis	NOUN
ftr-475	2435	52	income/(loss	income/(loss	NOUN
ftr-475	2435	53	)	)	PUNCT
ftr-475	2435	54	/benefit	/benefit	PUNCT
ftr-475	2436	1	*	*	PUNCT
ftr-475	2436	2	*	*	PUNCT
ftr-475	2436	3	issuance	issuance	NOUN
ftr-475	2436	4	-$(23.01	-$(23.01	PROPN
ftr-475	2436	5	)	)	PUNCT
ftr-475	2436	6	0	0	NUM
ftr-475	2436	7	1	1	NUM
ftr-475	2436	8	$	$	SYM
ftr-475	2436	9	100.00	100.00	NUM
ftr-475	2436	10	$	$	SYM
ftr-475	2436	11	(	(	PUNCT
ftr-475	2436	12	35.00	35.00	NUM
ftr-475	2436	13	)	)	PUNCT
ftr-475	2436	14	10.61	10.61	NUM
ftr-475	2436	15	100	100	NUM
ftr-475	2436	16	2	2	NUM
ftr-475	2436	17	75.00	75.00	NUM
ftr-475	2436	18	(	(	PUNCT
ftr-475	2436	19	26.25	26.25	NUM
ftr-475	2436	20	)	)	PUNCT
ftr-475	2436	21	37.69	37.69	NUM
ftr-475	2436	22	175	175	NUM
ftr-475	2436	23	3	3	NUM
ftr-475	2436	24	50.00	50.00	NUM
ftr-475	2436	25	(	(	PUNCT
ftr-475	2436	26	17.50	17.50	NUM
ftr-475	2436	27	)	)	PUNCT
ftr-475	2436	28	57.71	57.71	NUM
ftr-475	2436	29	225	225	NUM
ftr-475	2436	30	4	4	NUM
ftr-475	2436	31	25.00	25.00	NUM
ftr-475	2436	32	(	(	PUNCT
ftr-475	2436	33	8.75	8.75	NUM
ftr-475	2436	34	)	)	PUNCT
ftr-475	2436	35	69.43	69.43	NUM
ftr-475	2436	36	250	250	NUM
ftr-475	2436	37	5	5	NUM
ftr-475	2436	38	0	0	NUM
ftr-475	2436	39	0	0	NUM
ftr-475	2436	40	73.59	73.59	NUM
ftr-475	2436	41	250	250	NUM
ftr-475	2436	42	6	6	NUM
ftr-475	2436	43	(	(	PUNCT
ftr-475	2436	44	25.00	25.00	NUM
ftr-475	2436	45	)	)	PUNCT
ftr-475	2436	46	8.75	8.75	NUM
ftr-475	2436	47	69.26	69.26	NUM
ftr-475	2436	48	225	225	NUM
ftr-475	2436	49	7	7	NUM
ftr-475	2436	50	(	(	PUNCT
ftr-475	2436	51	50.00	50.00	NUM
ftr-475	2436	52	)	)	PUNCT
ftr-475	2436	53	17.50	17.50	NUM
ftr-475	2436	54	55.91	55.91	NUM
ftr-475	2436	55	175	175	NUM
ftr-475	2436	56	8	8	NUM
ftr-475	2436	57	(	(	PUNCT
ftr-475	2436	58	75.00	75.00	NUM
ftr-475	2436	59	)	)	PUNCT
ftr-475	2436	60	26.25	26.25	NUM
ftr-475	2436	61	31.15	31.15	NUM
ftr-475	2436	62	100	100	NUM
ftr-475	2436	63	9	9	NUM
ftr-475	2436	64	(	(	PUNCT
ftr-475	2436	65	100.00	100.00	NUM
ftr-475	2436	66	)	)	PUNCT
ftr-475	2436	67	35.00	35.00	NUM
ftr-475	2436	68	0	0	NUM
ftr-475	2436	69	0	0	NUM
ftr-475	2437	1	*	*	PUNCT
ftr-475	2437	2	/value	/value	NOUN
ftr-475	2437	3	=	=	SYM
ftr-475	2437	4	present	present	ADJ
ftr-475	2437	5	value	value	NOUN
ftr-475	2437	6	of	of	ADP
ftr-475	2437	7	future	future	ADJ
ftr-475	2437	8	tax	tax	NOUN
ftr-475	2437	9	benefits	benefit	NOUN
ftr-475	2437	10	less	less	ADJ
ftr-475	2437	11	future	future	ADJ
ftr-475	2437	12	tax	tax	NOUN
ftr-475	2437	13	liabilities	liability	NOUN
ftr-475	2437	14	.	.	PUNCT
ftr-475	2438	1	*	*	PUNCT
ftr-475	2438	2	*	*	PUNCT
ftr-475	2438	3	/assuming	/assume	VERB
ftr-475	2438	4	35	35	NUM
ftr-475	2438	5	%	%	NOUN
ftr-475	2438	6	tax	tax	NOUN
ftr-475	2438	7	rate	rate	NOUN
ftr-475	2438	8	.	.	PUNCT
ftr-475	2439	1	if	if	SCONJ
ftr-475	2439	2	this	this	DET
ftr-475	2439	3	hypothetical	hypothetical	ADJ
ftr-475	2439	4	residual	residual	ADJ
ftr-475	2439	5	interest	interest	NOUN
ftr-475	2439	6	were	be	AUX
ftr-475	2439	7	subject	subject	ADJ
ftr-475	2439	8	to	to	ADP
ftr-475	2439	9	the	the	DET
ftr-475	2439	10	mark	mark	NOUN
ftr-475	2439	11	to	to	ADP
ftr-475	2439	12	market	market	NOUN
ftr-475	2439	13	rules	rule	NOUN
ftr-475	2439	14	of	of	ADP
ftr-475	2439	15	§	§	PROPN
ftr-475	2439	16	475	475	NUM
ftr-475	2439	17	,	,	PUNCT
ftr-475	2439	18	it	it	PRON
ftr-475	2439	19	would	would	AUX
ftr-475	2439	20	be	be	AUX
ftr-475	2439	21	treated	treat	VERB
ftr-475	2439	22	as	as	SCONJ
ftr-475	2439	23	if	if	SCONJ
ftr-475	2439	24	it	it	PRON
ftr-475	2439	25	were	be	AUX
ftr-475	2439	26	sold	sell	VERB
ftr-475	2439	27	at	at	ADP
ftr-475	2439	28	year	year	NOUN
ftr-475	2439	29	-	-	PUNCT
ftr-475	2439	30	end	end	NOUN
ftr-475	2439	31	for	for	ADP
ftr-475	2439	32	its	its	PRON
ftr-475	2439	33	fair	fair	ADJ
ftr-475	2439	34	market	market	NOUN
ftr-475	2439	35	value	value	NOUN
ftr-475	2439	36	.	.	PUNCT
ftr-475	2440	1	however	however	ADV
ftr-475	2440	2	,	,	PUNCT
ftr-475	2440	3	its	its	PRON
ftr-475	2440	4	fair	fair	ADJ
ftr-475	2440	5	market	market	NOUN
ftr-475	2440	6	value	value	NOUN
ftr-475	2440	7	will	will	AUX
ftr-475	2440	8	equal	equal	VERB
ftr-475	2440	9	the	the	DET
ftr-475	2440	10	present	present	ADJ
ftr-475	2440	11	value	value	NOUN
ftr-475	2440	12	of	of	ADP
ftr-475	2440	13	the	the	DET
ftr-475	2440	14	future	future	ADJ
ftr-475	2440	15	tax	tax	NOUN
ftr-475	2440	16	benefits	benefit	NOUN
ftr-475	2440	17	less	less	ADJ
ftr-475	2440	18	the	the	DET
ftr-475	2440	19	present	present	ADJ
ftr-475	2440	20	value	value	NOUN
ftr-475	2440	21	of	of	ADP
ftr-475	2440	22	future	future	ADJ
ftr-475	2440	23	tax	tax	NOUN
ftr-475	2440	24	burdens	burden	NOUN
ftr-475	2440	25	,	,	PUNCT
ftr-475	2440	26	and	and	CCONJ
ftr-475	2440	27	the	the	DET
ftr-475	2440	28	value	value	NOUN
ftr-475	2440	29	of	of	ADP
ftr-475	2440	30	the	the	DET
ftr-475	2440	31	future	future	ADJ
ftr-475	2440	32	tax	tax	NOUN
ftr-475	2440	33	benefits	benefit	NOUN
ftr-475	2440	34	in	in	ADP
ftr-475	2440	35	turn	turn	NOUN
ftr-475	2440	36	will	will	AUX
ftr-475	2440	37	be	be	AUX
ftr-475	2440	38	affected	affect	VERB
ftr-475	2440	39	by	by	ADP
ftr-475	2440	40	the	the	DET
ftr-475	2440	41	availability	availability	NOUN
ftr-475	2440	42	of	of	ADP
ftr-475	2440	43	mark	mark	NOUN
ftr-475	2440	44	to	to	ADP
ftr-475	2440	45	market	market	NOUN
ftr-475	2440	46	.	.	PUNCT
ftr-475	2441	1	this	this	PRON
ftr-475	2441	2	is	be	AUX
ftr-475	2441	3	because	because	SCONJ
ftr-475	2441	4	marking	mark	VERB
ftr-475	2441	5	to	to	ADP
ftr-475	2441	6	market	market	NOUN
ftr-475	2441	7	will	will	AUX
ftr-475	2441	8	have	have	VERB
ftr-475	2441	9	the	the	DET
ftr-475	2441	10	effect	effect	NOUN
ftr-475	2441	11	of	of	ADP
ftr-475	2441	12	using	use	VERB
ftr-475	2441	13	up	up	ADP
ftr-475	2441	14	the	the	DET
ftr-475	2441	15	holder	holder	NOUN
ftr-475	2441	16	's	's	PART
ftr-475	2441	17	basis	basis	NOUN
ftr-475	2441	18	,	,	PUNCT
ftr-475	2441	19	which	which	PRON
ftr-475	2441	20	will	will	AUX
ftr-475	2441	21	then	then	ADV
ftr-475	2441	22	limit	limit	VERB
ftr-475	2441	23	the	the	DET
ftr-475	2441	24	holder	holder	NOUN
ftr-475	2441	25	's	's	PART
ftr-475	2441	26	ability	ability	NOUN
ftr-475	2441	27	to	to	PART
ftr-475	2441	28	use	use	VERB
ftr-475	2441	29	remic	remic	ADJ
ftr-475	2441	30	losses	loss	NOUN
ftr-475	2441	31	.	.	PUNCT
ftr-475	2442	1	after	after	ADP
ftr-475	2442	2	a	a	DET
ftr-475	2442	3	series	series	NOUN
ftr-475	2442	4	of	of	ADP
ftr-475	2442	5	iterative	iterative	NOUN
ftr-475	2442	6	calculations	calculation	NOUN
ftr-475	2442	7	,	,	PUNCT
ftr-475	2442	8	the	the	DET
ftr-475	2442	9	result	result	NOUN
ftr-475	2442	10	is	be	AUX
ftr-475	2442	11	that	that	SCONJ
ftr-475	2442	12	the	the	DET
ftr-475	2442	13	holder	holder	NOUN
ftr-475	2442	14	can	can	AUX
ftr-475	2442	15	expect	expect	VERB
ftr-475	2442	16	to	to	PART
ftr-475	2442	17	receive	receive	VERB
ftr-475	2442	18	no	no	DET
ftr-475	2442	19	tax	tax	NOUN
ftr-475	2442	20	benefits	benefit	NOUN
ftr-475	2442	21	from	from	ADP
ftr-475	2442	22	the	the	DET
ftr-475	2442	23	losses	loss	NOUN
ftr-475	2442	24	.	.	PUNCT
ftr-475	2443	1	when	when	SCONJ
ftr-475	2443	2	all	all	PRON
ftr-475	2443	3	is	be	AUX
ftr-475	2443	4	said	say	VERB
ftr-475	2443	5	and	and	CCONJ
ftr-475	2443	6	done	do	VERB
ftr-475	2443	7	,	,	PUNCT
ftr-475	2443	8	the	the	DET
ftr-475	2443	9	holder	holder	NOUN
ftr-475	2443	10	ends	end	VERB
ftr-475	2443	11	up	up	ADP
ftr-475	2443	12	with	with	ADP
ftr-475	2443	13	the	the	DET
ftr-475	2443	14	following	follow	VERB
ftr-475	2443	15	array	array	NOUN
ftr-475	2443	16	of	of	ADP
ftr-475	2443	17	gains	gain	NOUN
ftr-475	2443	18	and	and	CCONJ
ftr-475	2443	19	losses	loss	NOUN
ftr-475	2443	20	on	on	ADP
ftr-475	2443	21	holding	hold	VERB
ftr-475	2443	22	the	the	DET
ftr-475	2443	23	hypothetical	hypothetical	ADJ
ftr-475	2443	24	residual	residual	ADJ
ftr-475	2443	25	interest	interest	NOUN
ftr-475	2443	26	:	:	PUNCT
ftr-475	2443	27	year	year	NOUN
ftr-475	2443	28	residual	residual	ADJ
ftr-475	2443	29	tax	tax	NOUN
ftr-475	2443	30	(	(	PUNCT
ftr-475	2443	31	liab.)/	liab.)/	DET
ftr-475	2443	32	value	value	NOUN
ftr-475	2443	33	basis	basis	NOUN
ftr-475	2443	34	m	m	NOUN
ftr-475	2443	35	-	-	PUNCT
ftr-475	2443	36	to	to	ADP
ftr-475	2443	37	-	-	PUNCT
ftr-475	2443	38	m	m	NOUN
ftr-475	2443	39	inc./deds	inc./ded	NOUN
ftr-475	2443	40	benefits	benefit	NOUN
ftr-475	2443	41	gain	gain	VERB
ftr-475	2443	42	issuance	issuance	NOUN
ftr-475	2443	43	-$(78.01	-$(78.01	NUM
ftr-475	2443	44	)	)	PUNCT
ftr-475	2443	45	$	$	SYM
ftr-475	2443	46	0	0	NUM
ftr-475	2443	47	-1	-1	ADP
ftr-475	2443	48	$	$	SYM
ftr-475	2443	49	100.00	100.00	NUM
ftr-475	2443	50	$	$	SYM
ftr-475	2443	51	(	(	PUNCT
ftr-475	2443	52	35.00	35.00	NUM
ftr-475	2443	53	)	)	PUNCT
ftr-475	2443	54	(	(	PUNCT
ftr-475	2443	55	47.69	47.69	NUM
ftr-475	2443	56	)	)	PUNCT
ftr-475	2443	57	100.00	100.00	NUM
ftr-475	2443	58	$	$	SYM
ftr-475	2443	59	(	(	PUNCT
ftr-475	2443	60	147.69	147.69	NUM
ftr-475	2443	61	)	)	PUNCT
ftr-475	2443	62	2	2	NUM
ftr-475	2443	63	75.00	75.00	NUM
ftr-475	2443	64	(	(	PUNCT
ftr-475	2443	65	26.35	26.35	NUM
ftr-475	2443	66	)	)	PUNCT
ftr-475	2443	67	(	(	PUNCT
ftr-475	2443	68	24.30	24.30	NUM
ftr-475	2443	69	)	)	PUNCT
ftr-475	2443	70	27.31	27.31	NUM
ftr-475	2443	71	(	(	PUNCT
ftr-475	2443	72	51.61	51.61	NUM
ftr-475	2443	73	)	)	PUNCT
ftr-475	2443	74	3	3	NUM
ftr-475	2443	75	50.00	50.00	NUM
ftr-475	2443	76	(	(	PUNCT
ftr-475	2443	77	17.50	17.50	NUM
ftr-475	2443	78	)	)	PUNCT
ftr-475	2443	79	(	(	PUNCT
ftr-475	2443	80	8.25	8.25	NUM
ftr-475	2443	81	)	)	PUNCT
ftr-475	2443	82	25.70	25.70	NUM
ftr-475	2443	83	(	(	PUNCT
ftr-475	2443	84	33.96	33.96	NUM
ftr-475	2443	85	)	)	PUNCT
ftr-475	2443	86	4	4	NUM
ftr-475	2443	87	25.00	25.00	NUM
ftr-475	2443	88	(	(	PUNCT
ftr-475	2443	89	8.75	8.75	NUM
ftr-475	2443	90	)	)	PUNCT
ftr-475	2443	91	0	0	NUM
ftr-475	2443	92	16.75	16.75	NUM
ftr-475	2443	93	(	(	PUNCT
ftr-475	2443	94	16.75	16.75	NUM
ftr-475	2443	95	)	)	PUNCT
ftr-475	2443	96	5	5	NUM
ftr-475	2443	97	0	0	NUM
ftr-475	2443	98	0	0	NUM
ftr-475	2443	99	0	0	NUM
ftr-475	2443	100	0	0	NUM
ftr-475	2443	101	0	0	NUM
ftr-475	2443	102	6	6	NUM
ftr-475	2443	103	0	0	NUM
ftr-475	2443	104	0	0	NUM
ftr-475	2443	105	0	0	NUM
ftr-475	2443	106	0	0	NUM
ftr-475	2443	107	0	0	NUM
ftr-475	2443	108	7	7	NUM
ftr-475	2443	109	0	0	NUM
ftr-475	2443	110	0	0	NUM
ftr-475	2443	111	0	0	NUM
ftr-475	2443	112	0	0	NUM
ftr-475	2443	113	0	0	NUM
ftr-475	2443	114	8	8	NUM
ftr-475	2443	115	0	0	NUM
ftr-475	2443	116	0	0	NUM
ftr-475	2443	117	0	0	NUM
ftr-475	2443	118	0	0	NUM
ftr-475	2443	119	0	0	NUM
ftr-475	2443	120	9	9	NUM
ftr-475	2443	121	0	0	NUM
ftr-475	2443	122	0	0	NUM
ftr-475	2443	123	0	0	NUM
ftr-475	2443	124	0	0	NUM
ftr-475	2443	125	0	0	NUM
ftr-475	2443	126	totals	total	NOUN
ftr-475	2443	127	$	$	SYM
ftr-475	2443	128	250.00	250.00	NUM
ftr-475	2443	129	0	0	NUM
ftr-475	2443	130	0	0	NUM
ftr-475	2443	131	0	0	NUM
ftr-475	2444	1	$	$	SYM
ftr-475	2445	1	(	(	PUNCT
ftr-475	2445	2	250.00	250.00	NUM
ftr-475	2445	3	)	)	PUNCT
ftr-475	2446	1	[	[	X
ftr-475	2446	2	vol	vol	NOUN
ftr-475	2446	3	.	.	NOUN
ftr-475	2446	4	2:4	2:4	NUM
ftr-475	2446	5	tax	tax	NOUN
ftr-475	2446	6	aspects	aspect	NOUN
ftr-475	2446	7	of	of	ADP
ftr-475	2446	8	remic	remic	ADJ
ftr-475	2446	9	residual	residual	ADJ
ftr-475	2446	10	interests	interest	NOUN
ftr-475	2446	11	the	the	DET
ftr-475	2446	12	only	only	ADJ
ftr-475	2446	13	way	way	NOUN
ftr-475	2446	14	that	that	PRON
ftr-475	2446	15	marking	mark	VERB
ftr-475	2446	16	a	a	DET
ftr-475	2446	17	residual	residual	ADJ
ftr-475	2446	18	interest	interest	NOUN
ftr-475	2446	19	to	to	ADP
ftr-475	2446	20	market	market	NOUN
ftr-475	2446	21	will	will	AUX
ftr-475	2446	22	not	not	PART
ftr-475	2446	23	have	have	VERB
ftr-475	2446	24	this	this	DET
ftr-475	2446	25	effect	effect	NOUN
ftr-475	2446	26	,	,	PUNCT
ftr-475	2446	27	to	to	ADP
ftr-475	2446	28	some	some	DET
ftr-475	2446	29	degree	degree	NOUN
ftr-475	2446	30	,	,	PUNCT
ftr-475	2446	31	is	be	AUX
ftr-475	2446	32	to	to	PART
ftr-475	2446	33	permit	permit	VERB
ftr-475	2446	34	a	a	DET
ftr-475	2446	35	residual	residual	ADJ
ftr-475	2446	36	interest	interest	NOUN
ftr-475	2446	37	to	to	PART
ftr-475	2446	38	be	be	AUX
ftr-475	2446	39	marked	mark	VERB
ftr-475	2446	40	to	to	PART
ftr-475	2446	41	market	market	VERB
ftr-475	2446	42	only	only	ADV
ftr-475	2446	43	if	if	SCONJ
ftr-475	2446	44	the	the	DET
ftr-475	2446	45	value	value	NOUN
ftr-475	2446	46	of	of	ADP
ftr-475	2446	47	future	future	ADJ
ftr-475	2446	48	benefits	benefit	NOUN
ftr-475	2446	49	under	under	ADP
ftr-475	2446	50	the	the	DET
ftr-475	2446	51	remic	remic	NOUN
ftr-475	2446	52	(	(	PUNCT
ftr-475	2446	53	tax	tax	NOUN
ftr-475	2446	54	benefits	benefit	NOUN
ftr-475	2446	55	and	and	CCONJ
ftr-475	2446	56	cash	cash	NOUN
ftr-475	2446	57	distributions	distribution	NOUN
ftr-475	2446	58	)	)	PUNCT
ftr-475	2446	59	at	at	ADP
ftr-475	2446	60	the	the	DET
ftr-475	2446	61	end	end	NOUN
ftr-475	2446	62	of	of	ADP
ftr-475	2446	63	each	each	DET
ftr-475	2446	64	year	year	NOUN
ftr-475	2446	65	when	when	SCONJ
ftr-475	2446	66	the	the	DET
ftr-475	2446	67	mark	mark	NOUN
ftr-475	2446	68	would	would	AUX
ftr-475	2446	69	occur	occur	VERB
ftr-475	2446	70	equals	equal	VERB
ftr-475	2446	71	or	or	CCONJ
ftr-475	2446	72	exceeds	exceed	VERB
ftr-475	2446	73	the	the	DET
ftr-475	2446	74	increase	increase	NOUN
ftr-475	2446	75	in	in	ADP
ftr-475	2446	76	the	the	DET
ftr-475	2446	77	basis	basis	NOUN
ftr-475	2446	78	of	of	ADP
ftr-475	2446	79	the	the	DET
ftr-475	2446	80	residual	residual	ADJ
ftr-475	2446	81	interest	interest	NOUN
ftr-475	2446	82	on	on	ADP
ftr-475	2446	83	account	account	NOUN
ftr-475	2446	84	of	of	ADP
ftr-475	2446	85	excess	excess	ADJ
ftr-475	2446	86	inclusions	inclusion	NOUN
ftr-475	2446	87	.	.	PUNCT
ftr-475	2447	1	339	339	NUM
ftr-475	2447	2	such	such	DET
ftr-475	2447	3	a	a	DET
ftr-475	2447	4	test	test	NOUN
ftr-475	2447	5	should	should	AUX
ftr-475	2447	6	ensure	ensure	VERB
ftr-475	2447	7	that	that	SCONJ
ftr-475	2447	8	losses	loss	NOUN
ftr-475	2447	9	from	from	ADP
ftr-475	2447	10	marking	mark	VERB
ftr-475	2447	11	to	to	ADP
ftr-475	2447	12	market	market	NOUN
ftr-475	2447	13	are	be	AUX
ftr-475	2447	14	exclusive	exclusive	ADJ
ftr-475	2447	15	of	of	ADP
ftr-475	2447	16	excess	excess	ADJ
ftr-475	2447	17	inclusions	inclusion	NOUN
ftr-475	2447	18	.	.	PUNCT
ftr-475	2448	1	although	although	SCONJ
ftr-475	2448	2	the	the	DET
ftr-475	2448	3	test	test	NOUN
ftr-475	2448	4	may	may	AUX
ftr-475	2448	5	appear	appear	VERB
ftr-475	2448	6	complicated	complicated	ADJ
ftr-475	2448	7	,	,	PUNCT
ftr-475	2448	8	in	in	ADP
ftr-475	2448	9	reality	reality	NOUN
ftr-475	2448	10	the	the	DET
ftr-475	2448	11	technology	technology	NOUN
ftr-475	2448	12	largely	largely	ADV
ftr-475	2448	13	already	already	ADV
ftr-475	2448	14	exists	exist	VERB
ftr-475	2448	15	in	in	ADP
ftr-475	2448	16	the	the	DET
ftr-475	2448	17	remic	remic	NOUN
ftr-475	2448	18	rules	rule	NOUN
ftr-475	2448	19	.	.	PUNCT
ftr-475	2449	1	taxpayers	taxpayer	NOUN
ftr-475	2449	2	are	be	AUX
ftr-475	2449	3	currently	currently	ADV
ftr-475	2449	4	required	require	VERB
ftr-475	2449	5	to	to	PART
ftr-475	2449	6	project	project	VERB
ftr-475	2449	7	the	the	DET
ftr-475	2449	8	stream	stream	NOUN
ftr-475	2449	9	of	of	ADP
ftr-475	2449	10	anticipated	anticipate	VERB
ftr-475	2449	11	excess	excess	ADJ
ftr-475	2449	12	inclusions	inclusion	NOUN
ftr-475	2449	13	for	for	ADP
ftr-475	2449	14	purposes	purpose	NOUN
ftr-475	2449	15	of	of	ADP
ftr-475	2449	16	the	the	DET
ftr-475	2449	17	definition	definition	NOUN
ftr-475	2449	18	of	of	ADP
ftr-475	2449	19	a	a	DET
ftr-475	2449	20	noneconomic	noneconomic	ADJ
ftr-475	2449	21	residual	residual	ADJ
ftr-475	2449	22	interest	interest	NOUN
ftr-475	2449	23	.	.	PUNCT
ftr-475	2450	1	further	far	ADV
ftr-475	2450	2	,	,	PUNCT
ftr-475	2450	3	the	the	DET
ftr-475	2450	4	regulations	regulation	NOUN
ftr-475	2450	5	under	under	ADP
ftr-475	2450	6	section	section	NOUN
ftr-475	2450	7	475	475	NUM
ftr-475	2450	8	now	now	ADV
ftr-475	2450	9	require	require	VERB
ftr-475	2450	10	the	the	DET
ftr-475	2450	11	taxpayers	taxpayer	NOUN
ftr-475	2450	12	to	to	PART
ftr-475	2450	13	project	project	VERB
ftr-475	2450	14	the	the	DET
ftr-475	2450	15	present	present	ADJ
ftr-475	2450	16	value	value	NOUN
ftr-475	2450	17	of	of	ADP
ftr-475	2450	18	future	future	ADJ
ftr-475	2450	19	tax	tax	NOUN
ftr-475	2450	20	benefits	benefit	NOUN
ftr-475	2450	21	.	.	PUNCT
ftr-475	2450	22	'	'	PUNCT
ftr-475	2451	1	°	°	PUNCT
ftr-475	2451	2	it	it	PRON
ftr-475	2451	3	would	would	AUX
ftr-475	2451	4	not	not	PART
ftr-475	2451	5	be	be	AUX
ftr-475	2451	6	that	that	ADV
ftr-475	2451	7	significant	significant	ADJ
ftr-475	2451	8	an	an	DET
ftr-475	2451	9	increase	increase	NOUN
ftr-475	2451	10	in	in	ADP
ftr-475	2451	11	administrative	administrative	ADJ
ftr-475	2451	12	burdens	burden	NOUN
ftr-475	2451	13	to	to	PART
ftr-475	2451	14	require	require	VERB
ftr-475	2451	15	the	the	DET
ftr-475	2451	16	taxpayer	taxpayer	NOUN
ftr-475	2451	17	to	to	PART
ftr-475	2451	18	compute	compute	VERB
ftr-475	2451	19	the	the	DET
ftr-475	2451	20	present	present	ADJ
ftr-475	2451	21	value	value	NOUN
ftr-475	2451	22	of	of	ADP
ftr-475	2451	23	future	future	ADJ
ftr-475	2451	24	benefits	benefit	NOUN
ftr-475	2451	25	(	(	PUNCT
ftr-475	2451	26	cash	cash	NOUN
ftr-475	2451	27	distributions	distribution	NOUN
ftr-475	2451	28	and	and	CCONJ
ftr-475	2451	29	tax	tax	NOUN
ftr-475	2451	30	benefits	benefit	NOUN
ftr-475	2451	31	)	)	PUNCT
ftr-475	2451	32	at	at	ADP
ftr-475	2451	33	the	the	DET
ftr-475	2451	34	end	end	NOUN
ftr-475	2451	35	of	of	ADP
ftr-475	2451	36	each	each	DET
ftr-475	2451	37	future	future	ADJ
ftr-475	2451	38	taxable	taxable	ADJ
ftr-475	2451	39	year	year	NOUN
ftr-475	2451	40	and	and	CCONJ
ftr-475	2451	41	require	require	VERB
ftr-475	2451	42	that	that	SCONJ
ftr-475	2451	43	such	such	ADJ
ftr-475	2451	44	present	present	ADJ
ftr-475	2451	45	values	value	NOUN
ftr-475	2451	46	equal	equal	ADJ
ftr-475	2451	47	or	or	CCONJ
ftr-475	2451	48	exceed	exceed	VERB
ftr-475	2451	49	the	the	DET
ftr-475	2451	50	basis	basis	NOUN
ftr-475	2451	51	of	of	ADP
ftr-475	2451	52	the	the	DET
ftr-475	2451	53	residual	residual	ADJ
ftr-475	2451	54	interest	interest	NOUN
ftr-475	2451	55	at	at	ADP
ftr-475	2451	56	the	the	DET
ftr-475	2451	57	beginning	beginning	NOUN
ftr-475	2451	58	of	of	ADP
ftr-475	2451	59	year	year	NOUN
ftr-475	2451	60	,	,	PUNCT
ftr-475	2451	61	as	as	SCONJ
ftr-475	2451	62	increased	increase	VERB
ftr-475	2451	63	by	by	ADP
ftr-475	2451	64	the	the	DET
ftr-475	2451	65	amount	amount	NOUN
ftr-475	2451	66	of	of	ADP
ftr-475	2451	67	excess	excess	ADJ
ftr-475	2451	68	inclusions	inclusion	NOUN
ftr-475	2451	69	that	that	PRON
ftr-475	2451	70	accrue	accrue	VERB
ftr-475	2451	71	for	for	ADP
ftr-475	2451	72	the	the	DET
ftr-475	2451	73	year	year	NOUN
ftr-475	2451	74	.	.	PUNCT
ftr-475	2452	1	"	"	PUNCT
ftr-475	2452	2	'	'	PUNCT
ftr-475	2452	3	under	under	ADP
ftr-475	2452	4	such	such	DET
ftr-475	2452	5	a	a	DET
ftr-475	2452	6	test	test	NOUN
ftr-475	2452	7	,	,	PUNCT
ftr-475	2452	8	unless	unless	SCONJ
ftr-475	2452	9	the	the	DET
ftr-475	2452	10	residual	residual	ADJ
ftr-475	2452	11	interest	interest	NOUN
ftr-475	2452	12	had	have	VERB
ftr-475	2452	13	an	an	DET
ftr-475	2452	14	adequate	adequate	ADJ
ftr-475	2452	15	stream	stream	NOUN
ftr-475	2452	16	of	of	ADP
ftr-475	2452	17	future	future	ADJ
ftr-475	2452	18	benefits	benefit	NOUN
ftr-475	2452	19	,	,	PUNCT
ftr-475	2452	20	based	base	VERB
ftr-475	2452	21	on	on	ADP
ftr-475	2452	22	an	an	DET
ftr-475	2452	23	assumed	assume	VERB
ftr-475	2452	24	prepayment	prepayment	NOUN
ftr-475	2452	25	rate	rate	NOUN
ftr-475	2452	26	,	,	PUNCT
ftr-475	2452	27	it	it	PRON
ftr-475	2452	28	would	would	AUX
ftr-475	2452	29	not	not	PART
ftr-475	2452	30	be	be	AUX
ftr-475	2452	31	permitted	permit	VERB
ftr-475	2452	32	to	to	PART
ftr-475	2452	33	be	be	AUX
ftr-475	2452	34	marked	mark	VERB
ftr-475	2452	35	to	to	ADP
ftr-475	2452	36	market	market	VERB
ftr-475	2452	37	by	by	ADP
ftr-475	2452	38	securities	security	NOUN
ftr-475	2452	39	dealers	dealer	NOUN
ftr-475	2452	40	.	.	PUNCT
ftr-475	2453	1	2	2	X
ftr-475	2453	2	.	.	NUM
ftr-475	2453	3	selected	select	VERB
ftr-475	2453	4	rules	rule	NOUN
ftr-475	2453	5	applicable	applicable	ADJ
ftr-475	2453	6	to	to	ADP
ftr-475	2453	7	securities	security	NOUN
ftr-475	2453	8	dealers	dealer	NOUN
ftr-475	2453	9	a.	a.	NOUN
ftr-475	2453	10	applying	apply	VERB
ftr-475	2453	11	the	the	DET
ftr-475	2453	12	current	current	ADJ
ftr-475	2453	13	mark	mark	NOUN
ftr-475	2453	14	to	to	ADP
ftr-475	2453	15	market	market	NOUN
ftr-475	2453	16	rules.-as	rules.-as	ADV
ftr-475	2453	17	described	describe	VERB
ftr-475	2453	18	above	above	ADV
ftr-475	2453	19	,	,	PUNCT
ftr-475	2453	20	the	the	DET
ftr-475	2453	21	current	current	ADJ
ftr-475	2453	22	mark	mark	NOUN
ftr-475	2453	23	to	to	ADP
ftr-475	2453	24	market	market	NOUN
ftr-475	2453	25	rules	rule	NOUN
ftr-475	2453	26	provide	provide	VERB
ftr-475	2453	27	that	that	DET
ftr-475	2453	28	mark	mark	NOUN
ftr-475	2453	29	to	to	ADP
ftr-475	2453	30	market	market	NOUN
ftr-475	2453	31	accounting	accounting	NOUN
ftr-475	2453	32	does	do	AUX
ftr-475	2453	33	not	not	PART
ftr-475	2453	34	apply	apply	VERB
ftr-475	2453	35	to	to	ADP
ftr-475	2453	36	a	a	DET
ftr-475	2453	37	negative	negative	ADJ
ftr-475	2453	38	value	value	NOUN
ftr-475	2453	39	residual	residual	ADJ
ftr-475	2453	40	interest	interest	NOUN
ftr-475	2453	41	.	.	PUNCT
ftr-475	2454	1	this	this	PRON
ftr-475	2454	2	means	mean	VERB
ftr-475	2454	3	that	that	SCONJ
ftr-475	2454	4	"	"	PUNCT
ftr-475	2454	5	positive	positive	ADJ
ftr-475	2454	6	value	value	NOUN
ftr-475	2454	7	"	"	PUNCT
ftr-475	2454	8	residual	residual	ADJ
ftr-475	2454	9	interests	interest	NOUN
ftr-475	2454	10	must	must	AUX
ftr-475	2454	11	be	be	AUX
ftr-475	2454	12	treated	treat	VERB
ftr-475	2454	13	as	as	ADP
ftr-475	2454	14	securities	security	NOUN
ftr-475	2454	15	for	for	ADP
ftr-475	2454	16	purposes	purpose	NOUN
ftr-475	2454	17	of	of	ADP
ftr-475	2454	18	section	section	NOUN
ftr-475	2454	19	475	475	NUM
ftr-475	2454	20	and	and	CCONJ
ftr-475	2454	21	must	must	AUX
ftr-475	2454	22	be	be	AUX
ftr-475	2454	23	marked	mark	VERB
ftr-475	2454	24	to	to	ADP
ftr-475	2454	25	market	market	VERB
ftr-475	2454	26	if	if	SCONJ
ftr-475	2454	27	held	hold	VERB
ftr-475	2454	28	by	by	ADP
ftr-475	2454	29	a	a	DET
ftr-475	2454	30	dealer	dealer	NOUN
ftr-475	2454	31	in	in	ADP
ftr-475	2454	32	its	its	PRON
ftr-475	2454	33	capacity	capacity	NOUN
ftr-475	2454	34	as	as	ADP
ftr-475	2454	35	such	such	ADJ
ftr-475	2454	36	.	.	PUNCT
ftr-475	2455	1	further	far	ADV
ftr-475	2455	2	,	,	PUNCT
ftr-475	2455	3	taxpayers	taxpayer	NOUN
ftr-475	2455	4	that	that	PRON
ftr-475	2455	5	are	be	AUX
ftr-475	2455	6	dealers	dealer	NOUN
ftr-475	2455	7	with	with	ADP
ftr-475	2455	8	respect	respect	NOUN
ftr-475	2455	9	to	to	ADP
ftr-475	2455	10	some	some	DET
ftr-475	2455	11	type	type	NOUN
ftr-475	2455	12	of	of	ADP
ftr-475	2455	13	security	security	NOUN
ftr-475	2455	14	,	,	PUNCT
ftr-475	2455	15	but	but	CCONJ
ftr-475	2455	16	which	which	PRON
ftr-475	2455	17	do	do	AUX
ftr-475	2455	18	not	not	PART
ftr-475	2455	19	hold	hold	VERB
ftr-475	2455	20	residual	residual	ADJ
ftr-475	2455	21	interests	interest	NOUN
ftr-475	2455	22	in	in	ADP
ftr-475	2455	23	their	their	PRON
ftr-475	2455	24	dealer	dealer	NOUN
ftr-475	2455	25	capacity	capacity	NOUN
ftr-475	2455	26	,	,	PUNCT
ftr-475	2455	27	must	must	AUX
ftr-475	2455	28	identify	identify	VERB
ftr-475	2455	29	positive	positive	ADJ
ftr-475	2455	30	value	value	NOUN
ftr-475	2455	31	residual	residual	ADJ
ftr-475	2455	32	interests	interest	NOUN
ftr-475	2455	33	as	as	SCONJ
ftr-475	2455	34	held	hold	VERB
ftr-475	2455	35	for	for	ADP
ftr-475	2455	36	investthe	investthe	ADJ
ftr-475	2455	37	net	net	ADJ
ftr-475	2455	38	result	result	NOUN
ftr-475	2455	39	is	be	AUX
ftr-475	2455	40	that	that	SCONJ
ftr-475	2455	41	the	the	DET
ftr-475	2455	42	holder	holder	NOUN
ftr-475	2455	43	of	of	ADP
ftr-475	2455	44	the	the	DET
ftr-475	2455	45	hypothetical	hypothetical	ADJ
ftr-475	2455	46	residual	residual	ADJ
ftr-475	2455	47	interest	interest	NOUN
ftr-475	2455	48	is	be	AUX
ftr-475	2455	49	able	able	ADJ
ftr-475	2455	50	to	to	PART
ftr-475	2455	51	offset	offset	VERB
ftr-475	2455	52	almost	almost	ADV
ftr-475	2455	53	completely	completely	ADV
ftr-475	2455	54	the	the	DET
ftr-475	2455	55	phantom	phantom	ADJ
ftr-475	2455	56	income	income	NOUN
ftr-475	2455	57	from	from	ADP
ftr-475	2455	58	the	the	DET
ftr-475	2455	59	remic	remic	NOUN
ftr-475	2455	60	as	as	SCONJ
ftr-475	2455	61	it	it	PRON
ftr-475	2455	62	accrues	accrue	VERB
ftr-475	2455	63	.	.	PUNCT
ftr-475	2456	1	339	339	NUM
ftr-475	2456	2	.	.	PUNCT
ftr-475	2457	1	the	the	DET
ftr-475	2457	2	reason	reason	NOUN
ftr-475	2457	3	marking	mark	VERB
ftr-475	2457	4	residual	residual	ADJ
ftr-475	2457	5	interests	interest	NOUN
ftr-475	2457	6	to	to	ADP
ftr-475	2457	7	market	market	NOUN
ftr-475	2457	8	produces	produce	VERB
ftr-475	2457	9	a	a	DET
ftr-475	2457	10	lax	lax	ADJ
ftr-475	2457	11	loss	loss	NOUN
ftr-475	2457	12	to	to	PART
ftr-475	2457	13	offset	offset	VERB
ftr-475	2457	14	excess	excess	ADJ
ftr-475	2457	15	inclusion	inclusion	NOUN
ftr-475	2457	16	income	income	NOUN
ftr-475	2457	17	is	be	AUX
ftr-475	2457	18	that	that	SCONJ
ftr-475	2457	19	basis	basis	NOUN
ftr-475	2457	20	is	be	AUX
ftr-475	2457	21	increased	increase	VERB
ftr-475	2457	22	by	by	ADP
ftr-475	2457	23	such	such	ADJ
ftr-475	2457	24	excess	excess	ADJ
ftr-475	2457	25	inclusions	inclusion	NOUN
ftr-475	2457	26	,	,	PUNCT
ftr-475	2457	27	and	and	CCONJ
ftr-475	2457	28	such	such	ADJ
ftr-475	2457	29	basis	basis	NOUN
ftr-475	2457	30	increase	increase	NOUN
ftr-475	2457	31	is	be	AUX
ftr-475	2457	32	not	not	PART
ftr-475	2457	33	commensurate	commensurate	ADJ
ftr-475	2457	34	with	with	ADP
ftr-475	2457	35	any	any	DET
ftr-475	2457	36	real	real	ADJ
ftr-475	2457	37	increase	increase	NOUN
ftr-475	2457	38	in	in	ADP
ftr-475	2457	39	the	the	DET
ftr-475	2457	40	residual	residual	ADJ
ftr-475	2457	41	interest	interest	NOUN
ftr-475	2457	42	's	's	PART
ftr-475	2457	43	value	value	NOUN
ftr-475	2457	44	.	.	PUNCT
ftr-475	2458	1	340	340	NUM
ftr-475	2458	2	.	.	PUNCT
ftr-475	2458	3	temp	temp	NOUN
ftr-475	2458	4	.	.	PUNCT
ftr-475	2459	1	regs	regs	PROPN
ftr-475	2459	2	.	.	PUNCT
ftr-475	2460	1	§	§	PROPN
ftr-475	2460	2	1.475(c)-2(b	1.475(c)-2(b	NUM
ftr-475	2460	3	)	)	PUNCT
ftr-475	2460	4	.	.	PUNCT
ftr-475	2461	1	341	341	NUM
ftr-475	2461	2	.	.	PUNCT
ftr-475	2462	1	no	no	DET
ftr-475	2462	2	special	special	ADJ
ftr-475	2462	3	provision	provision	NOUN
ftr-475	2462	4	would	would	AUX
ftr-475	2462	5	be	be	AUX
ftr-475	2462	6	needed	need	VERB
ftr-475	2462	7	for	for	ADP
ftr-475	2462	8	up	up	ADP
ftr-475	2462	9	-	-	PUNCT
ftr-475	2462	10	front	front	NOUN
ftr-475	2462	11	payments	payment	NOUN
ftr-475	2462	12	.	.	PUNCT
ftr-475	2463	1	because	because	SCONJ
ftr-475	2463	2	they	they	PRON
ftr-475	2463	3	would	would	AUX
ftr-475	2463	4	be	be	AUX
ftr-475	2463	5	reflected	reflect	VERB
ftr-475	2463	6	in	in	ADP
ftr-475	2463	7	the	the	DET
ftr-475	2463	8	basis	basis	NOUN
ftr-475	2463	9	of	of	ADP
ftr-475	2463	10	the	the	DET
ftr-475	2463	11	remic	remic	ADJ
ftr-475	2463	12	residual	residual	ADJ
ftr-475	2463	13	interest	interest	NOUN
ftr-475	2463	14	.	.	PUNCT
ftr-475	2464	1	19941	19941	NUM
ftr-475	2464	2	florida	florida	PROPN
ftr-475	2464	3	tax	tax	PROPN
ftr-475	2464	4	review	review	NOUN
ftr-475	2464	5	ment.342	ment.342	VERB
ftr-475	2464	6	the	the	DET
ftr-475	2464	7	taxpayer	taxpayer	NOUN
ftr-475	2464	8	has	have	VERB
ftr-475	2464	9	no	no	DET
ftr-475	2464	10	option	option	NOUN
ftr-475	2464	11	to	to	PART
ftr-475	2464	12	not	not	PART
ftr-475	2464	13	apply	apply	VERB
ftr-475	2464	14	the	the	DET
ftr-475	2464	15	mark	mark	NOUN
ftr-475	2464	16	to	to	ADP
ftr-475	2464	17	market	market	NOUN
ftr-475	2464	18	rules	rule	NOUN
ftr-475	2464	19	to	to	ADP
ftr-475	2464	20	positive	positive	ADJ
ftr-475	2464	21	value	value	NOUN
ftr-475	2464	22	residuals	residual	NOUN
ftr-475	2464	23	.	.	PUNCT
ftr-475	2465	1	as	as	SCONJ
ftr-475	2465	2	noted	note	VERB
ftr-475	2465	3	above	above	ADV
ftr-475	2465	4	,	,	PUNCT
ftr-475	2465	5	however	however	ADV
ftr-475	2465	6	,	,	PUNCT
ftr-475	2465	7	the	the	DET
ftr-475	2465	8	service	service	NOUN
ftr-475	2465	9	has	have	AUX
ftr-475	2465	10	indicated	indicate	VERB
ftr-475	2465	11	that	that	SCONJ
ftr-475	2465	12	other	other	ADJ
ftr-475	2465	13	residual	residual	ADJ
ftr-475	2465	14	interests	interest	NOUN
ftr-475	2465	15	(	(	PUNCT
ftr-475	2465	16	i.e.	i.e.	X
ftr-475	2465	17	,	,	PUNCT
ftr-475	2465	18	those	those	PRON
ftr-475	2465	19	that	that	PRON
ftr-475	2465	20	have	have	VERB
ftr-475	2465	21	positive	positive	ADJ
ftr-475	2465	22	value	value	NOUN
ftr-475	2465	23	)	)	PUNCT
ftr-475	2465	24	in	in	ADP
ftr-475	2465	25	the	the	DET
ftr-475	2465	26	future	future	NOUN
ftr-475	2465	27	may	may	AUX
ftr-475	2465	28	be	be	AUX
ftr-475	2465	29	excluded	exclude	VERB
ftr-475	2465	30	from	from	ADP
ftr-475	2465	31	the	the	DET
ftr-475	2465	32	definition	definition	NOUN
ftr-475	2465	33	of	of	ADP
ftr-475	2465	34	a	a	DET
ftr-475	2465	35	security	security	NOUN
ftr-475	2465	36	for	for	ADP
ftr-475	2465	37	purposes	purpose	NOUN
ftr-475	2465	38	of	of	ADP
ftr-475	2465	39	section	section	NOUN
ftr-475	2465	40	475	475	NUM
ftr-475	2465	41	,	,	PUNCT
ftr-475	2465	42	if	if	SCONJ
ftr-475	2465	43	the	the	DET
ftr-475	2465	44	service	service	NOUN
ftr-475	2465	45	determines	determine	VERB
ftr-475	2465	46	that	that	PRON
ftr-475	2465	47	they	they	PRON
ftr-475	2465	48	have	have	VERB
ftr-475	2465	49	substantially	substantially	ADV
ftr-475	2465	50	the	the	DET
ftr-475	2465	51	same	same	ADJ
ftr-475	2465	52	economic	economic	ADJ
ftr-475	2465	53	effect	effect	NOUN
ftr-475	2465	54	as	as	ADP
ftr-475	2465	55	a	a	DET
ftr-475	2465	56	negative	negative	ADJ
ftr-475	2465	57	value	value	NOUN
ftr-475	2465	58	residual	residual	ADJ
ftr-475	2465	59	.	.	PUNCT
ftr-475	2466	1	in	in	ADP
ftr-475	2466	2	essence	essence	NOUN
ftr-475	2466	3	,	,	PUNCT
ftr-475	2466	4	the	the	DET
ftr-475	2466	5	taxpayer	taxpayer	NOUN
ftr-475	2466	6	is	be	AUX
ftr-475	2466	7	required	require	VERB
ftr-475	2466	8	to	to	PART
ftr-475	2466	9	apply	apply	VERB
ftr-475	2466	10	the	the	DET
ftr-475	2466	11	mark	mark	NOUN
ftr-475	2466	12	to	to	ADP
ftr-475	2466	13	market	market	NOUN
ftr-475	2466	14	rules	rule	NOUN
ftr-475	2466	15	to	to	ADP
ftr-475	2466	16	positive	positive	ADJ
ftr-475	2466	17	value	value	NOUN
ftr-475	2466	18	residual	residual	ADJ
ftr-475	2466	19	interests	interest	NOUN
ftr-475	2466	20	,	,	PUNCT
ftr-475	2466	21	but	but	CCONJ
ftr-475	2466	22	the	the	DET
ftr-475	2466	23	taxpayer	taxpayer	NOUN
ftr-475	2466	24	is	be	AUX
ftr-475	2466	25	put	put	VERB
ftr-475	2466	26	on	on	ADP
ftr-475	2466	27	notice	notice	NOUN
ftr-475	2466	28	that	that	SCONJ
ftr-475	2466	29	the	the	DET
ftr-475	2466	30	service	service	NOUN
ftr-475	2466	31	may	may	AUX
ftr-475	2466	32	determine	determine	VERB
ftr-475	2466	33	that	that	DET
ftr-475	2466	34	section	section	NOUN
ftr-475	2466	35	475	475	NUM
ftr-475	2466	36	is	be	AUX
ftr-475	2466	37	not	not	PART
ftr-475	2466	38	to	to	PART
ftr-475	2466	39	apply	apply	VERB
ftr-475	2466	40	,	,	PUNCT
ftr-475	2466	41	and	and	CCONJ
ftr-475	2466	42	any	any	DET
ftr-475	2466	43	such	such	ADJ
ftr-475	2466	44	determination	determination	NOUN
ftr-475	2466	45	may	may	AUX
ftr-475	2466	46	have	have	VERB
ftr-475	2466	47	retroactive	retroactive	ADJ
ftr-475	2466	48	effect	effect	NOUN
ftr-475	2466	49	.	.	PUNCT
ftr-475	2467	1	this	this	PRON
ftr-475	2467	2	is	be	AUX
ftr-475	2467	3	particularly	particularly	ADV
ftr-475	2467	4	problematic	problematic	ADJ
ftr-475	2467	5	since	since	SCONJ
ftr-475	2467	6	it	it	PRON
ftr-475	2467	7	is	be	AUX
ftr-475	2467	8	anyone	anyone	PRON
ftr-475	2467	9	's	's	PART
ftr-475	2467	10	guess	guess	VERB
ftr-475	2467	11	what	what	PRON
ftr-475	2467	12	"	"	PUNCT
ftr-475	2467	13	substantially	substantially	ADV
ftr-475	2467	14	the	the	DET
ftr-475	2467	15	same	same	ADJ
ftr-475	2467	16	economic	economic	ADJ
ftr-475	2467	17	effect	effect	NOUN
ftr-475	2467	18	"	"	PUNCT
ftr-475	2467	19	means	mean	VERB
ftr-475	2467	20	.	.	PUNCT
ftr-475	2468	1	as	as	SCONJ
ftr-475	2468	2	discussed	discuss	VERB
ftr-475	2468	3	in	in	ADP
ftr-475	2468	4	the	the	DET
ftr-475	2468	5	preceding	precede	VERB
ftr-475	2468	6	section	section	NOUN
ftr-475	2468	7	,	,	PUNCT
ftr-475	2468	8	the	the	DET
ftr-475	2468	9	service	service	NOUN
ftr-475	2468	10	is	be	AUX
ftr-475	2468	11	concerned	concern	VERB
ftr-475	2468	12	primarily	primarily	ADV
ftr-475	2468	13	about	about	ADP
ftr-475	2468	14	taxpayer	taxpayer	NOUN
ftr-475	2468	15	's	's	PART
ftr-475	2468	16	being	be	AUX
ftr-475	2468	17	able	able	ADJ
ftr-475	2468	18	to	to	PART
ftr-475	2468	19	offset	offset	VERB
ftr-475	2468	20	excess	excess	ADJ
ftr-475	2468	21	inclusions	inclusion	NOUN
ftr-475	2468	22	by	by	ADP
ftr-475	2468	23	mark	mark	NOUN
ftr-475	2468	24	to	to	ADP
ftr-475	2468	25	market	market	NOUN
ftr-475	2468	26	losses	loss	NOUN
ftr-475	2468	27	.	.	PUNCT
ftr-475	2469	1	but	but	CCONJ
ftr-475	2469	2	how	how	SCONJ
ftr-475	2469	3	much	much	ADJ
ftr-475	2469	4	of	of	ADP
ftr-475	2469	5	an	an	DET
ftr-475	2469	6	offset	offset	NOUN
ftr-475	2469	7	is	be	AUX
ftr-475	2469	8	necessary	necessary	ADJ
ftr-475	2469	9	in	in	ADP
ftr-475	2469	10	order	order	NOUN
ftr-475	2469	11	to	to	PART
ftr-475	2469	12	have	have	AUX
ftr-475	2469	13	substantially	substantially	ADV
ftr-475	2469	14	the	the	DET
ftr-475	2469	15	same	same	ADJ
ftr-475	2469	16	economic	economic	ADJ
ftr-475	2469	17	effect	effect	NOUN
ftr-475	2469	18	?	?	PUNCT
ftr-475	2470	1	given	give	VERB
ftr-475	2470	2	the	the	DET
ftr-475	2470	3	vagueness	vagueness	NOUN
ftr-475	2470	4	of	of	ADP
ftr-475	2470	5	the	the	DET
ftr-475	2470	6	standard	standard	NOUN
ftr-475	2470	7	,	,	PUNCT
ftr-475	2470	8	hopefully	hopefully	ADV
ftr-475	2470	9	if	if	SCONJ
ftr-475	2470	10	the	the	DET
ftr-475	2470	11	service	service	NOUN
ftr-475	2470	12	chooses	choose	VERB
ftr-475	2470	13	to	to	PART
ftr-475	2470	14	exercise	exercise	VERB
ftr-475	2470	15	its	its	PRON
ftr-475	2470	16	discretion	discretion	NOUN
ftr-475	2470	17	to	to	PART
ftr-475	2470	18	broaden	broaden	VERB
ftr-475	2470	19	the	the	DET
ftr-475	2470	20	definition	definition	NOUN
ftr-475	2470	21	of	of	ADP
ftr-475	2470	22	a	a	DET
ftr-475	2470	23	negative	negative	ADJ
ftr-475	2470	24	value	value	NOUN
ftr-475	2470	25	residual	residual	ADJ
ftr-475	2470	26	interest	interest	NOUN
ftr-475	2470	27	,	,	PUNCT
ftr-475	2470	28	it	it	PRON
ftr-475	2470	29	will	will	AUX
ftr-475	2470	30	do	do	VERB
ftr-475	2470	31	so	so	ADV
ftr-475	2470	32	on	on	ADP
ftr-475	2470	33	a	a	DET
ftr-475	2470	34	prospective	prospective	ADJ
ftr-475	2470	35	basis	basis	NOUN
ftr-475	2470	36	or	or	CCONJ
ftr-475	2470	37	will	will	AUX
ftr-475	2470	38	limit	limit	VERB
ftr-475	2470	39	retroactivity	retroactivity	NOUN
ftr-475	2470	40	to	to	ADP
ftr-475	2470	41	those	those	DET
ftr-475	2470	42	cases	case	NOUN
ftr-475	2470	43	that	that	PRON
ftr-475	2470	44	truly	truly	ADV
ftr-475	2470	45	are	be	AUX
ftr-475	2470	46	abusive.-3	abusive.-3	X
ftr-475	2470	47	how	how	SCONJ
ftr-475	2470	48	then	then	ADV
ftr-475	2470	49	should	should	AUX
ftr-475	2470	50	taxpayers	taxpayer	NOUN
ftr-475	2470	51	proceed	proceed	VERB
ftr-475	2470	52	in	in	ADP
ftr-475	2470	53	the	the	DET
ftr-475	2470	54	interim	interim	NOUN
ftr-475	2470	55	while	while	SCONJ
ftr-475	2470	56	the	the	DET
ftr-475	2470	57	service	service	NOUN
ftr-475	2470	58	mulls	mull	VERB
ftr-475	2470	59	over	over	ADP
ftr-475	2470	60	its	its	PRON
ftr-475	2470	61	next	next	ADJ
ftr-475	2470	62	step	step	NOUN
ftr-475	2470	63	?	?	PUNCT
ftr-475	2471	1	in	in	ADP
ftr-475	2471	2	particular	particular	ADJ
ftr-475	2471	3	,	,	PUNCT
ftr-475	2471	4	how	how	SCONJ
ftr-475	2471	5	should	should	AUX
ftr-475	2471	6	issuers	issuer	NOUN
ftr-475	2471	7	structure	structure	VERB
ftr-475	2471	8	positive	positive	ADJ
ftr-475	2471	9	value	value	NOUN
ftr-475	2471	10	residual	residual	ADJ
ftr-475	2471	11	interests	interest	NOUN
ftr-475	2471	12	in	in	ADP
ftr-475	2471	13	order	order	NOUN
ftr-475	2471	14	to	to	PART
ftr-475	2471	15	reduce	reduce	VERB
ftr-475	2471	16	the	the	DET
ftr-475	2471	17	potential	potential	NOUN
ftr-475	2471	18	for	for	ADP
ftr-475	2471	19	having	have	VERB
ftr-475	2471	20	that	that	DET
ftr-475	2471	21	status	status	NOUN
ftr-475	2471	22	overturned	overturn	VERB
ftr-475	2471	23	by	by	ADP
ftr-475	2471	24	future	future	ADJ
ftr-475	2471	25	service	service	NOUN
ftr-475	2471	26	guidance	guidance	NOUN
ftr-475	2471	27	?	?	PUNCT
ftr-475	2472	1	on	on	ADP
ftr-475	2472	2	the	the	DET
ftr-475	2472	3	one	one	NUM
ftr-475	2472	4	hand	hand	NOUN
ftr-475	2472	5	,	,	PUNCT
ftr-475	2472	6	the	the	DET
ftr-475	2472	7	definition	definition	NOUN
ftr-475	2472	8	of	of	ADP
ftr-475	2472	9	a	a	DET
ftr-475	2472	10	negative	negative	ADJ
ftr-475	2472	11	value	value	NOUN
ftr-475	2472	12	residual	residual	ADJ
ftr-475	2472	13	interest	interest	NOUN
ftr-475	2472	14	is	be	AUX
ftr-475	2472	15	purely	purely	ADV
ftr-475	2472	16	a	a	DET
ftr-475	2472	17	function	function	NOUN
ftr-475	2472	18	of	of	ADP
ftr-475	2472	19	mathematical	mathematical	ADJ
ftr-475	2472	20	computations	computation	NOUN
ftr-475	2472	21	of	of	ADP
ftr-475	2472	22	anticipated	anticipated	ADJ
ftr-475	2472	23	distributions	distribution	NOUN
ftr-475	2472	24	,	,	PUNCT
ftr-475	2472	25	tax	tax	NOUN
ftr-475	2472	26	liabilities	liability	NOUN
ftr-475	2472	27	,	,	PUNCT
ftr-475	2472	28	and	and	CCONJ
ftr-475	2472	29	tax	tax	NOUN
ftr-475	2472	30	savings	saving	NOUN
ftr-475	2472	31	.	.	PUNCT
ftr-475	2473	1	as	as	ADP
ftr-475	2473	2	such	such	ADJ
ftr-475	2473	3	,	,	PUNCT
ftr-475	2473	4	the	the	DET
ftr-475	2473	5	definition	definition	NOUN
ftr-475	2473	6	is	be	AUX
ftr-475	2473	7	easily	easily	ADV
ftr-475	2473	8	manipulated	manipulate	VERB
ftr-475	2473	9	.	.	PUNCT
ftr-475	2474	1	for	for	ADP
ftr-475	2474	2	example	example	NOUN
ftr-475	2474	3	,	,	PUNCT
ftr-475	2474	4	as	as	SCONJ
ftr-475	2474	5	discussed	discuss	VERB
ftr-475	2474	6	above	above	ADV
ftr-475	2474	7	in	in	ADP
ftr-475	2474	8	connection	connection	NOUN
ftr-475	2474	9	with	with	ADP
ftr-475	2474	10	significant	significant	ADJ
ftr-475	2474	11	value	value	NOUN
ftr-475	2474	12	residual	residual	ADJ
ftr-475	2474	13	interests	interest	NOUN
ftr-475	2474	14	,	,	PUNCT
ftr-475	2474	15	a	a	DET
ftr-475	2474	16	positive	positive	ADJ
ftr-475	2474	17	value	value	NOUN
ftr-475	2474	18	residual	residual	ADJ
ftr-475	2474	19	can	can	AUX
ftr-475	2474	20	be	be	AUX
ftr-475	2474	21	created	create	VERB
ftr-475	2474	22	relatively	relatively	ADV
ftr-475	2474	23	painlessly	painlessly	ADV
ftr-475	2474	24	by	by	ADP
ftr-475	2474	25	simply	simply	ADV
ftr-475	2474	26	granting	grant	VERB
ftr-475	2474	27	to	to	ADP
ftr-475	2474	28	the	the	DET
ftr-475	2474	29	residual	residual	ADJ
ftr-475	2474	30	interest	interest	NOUN
ftr-475	2474	31	deeply	deeply	ADV
ftr-475	2474	32	subordinate	subordinate	ADJ
ftr-475	2474	33	rights	right	NOUN
ftr-475	2474	34	to	to	ADP
ftr-475	2474	35	cash	cash	NOUN
ftr-475	2474	36	flow	flow	NOUN
ftr-475	2474	37	that	that	PRON
ftr-475	2474	38	are	be	AUX
ftr-475	2474	39	effectively	effectively	ADV
ftr-475	2474	40	worthless	worthless	ADJ
ftr-475	2474	41	since	since	SCONJ
ftr-475	2474	42	they	they	PRON
ftr-475	2474	43	absorb	absorb	VERB
ftr-475	2474	44	the	the	DET
ftr-475	2474	45	first	first	ADJ
ftr-475	2474	46	losses	loss	NOUN
ftr-475	2474	47	on	on	ADP
ftr-475	2474	48	the	the	DET
ftr-475	2474	49	mortgage	mortgage	NOUN
ftr-475	2474	50	pool	pool	NOUN
ftr-475	2474	51	.	.	PUNCT
ftr-475	2474	52	'	'	PUNCT
ftr-475	2475	1	similarly	similarly	ADV
ftr-475	2475	2	,	,	PUNCT
ftr-475	2475	3	a	a	DET
ftr-475	2475	4	positive	positive	ADJ
ftr-475	2475	5	value	value	NOUN
ftr-475	2475	6	residual	residual	ADJ
ftr-475	2475	7	interest	interest	NOUN
ftr-475	2475	8	can	can	AUX
ftr-475	2475	9	be	be	AUX
ftr-475	2475	10	created	create	VERB
ftr-475	2475	11	by	by	ADP
ftr-475	2475	12	converting	convert	VERB
ftr-475	2475	13	the	the	DET
ftr-475	2475	14	up	up	ADJ
ftr-475	2475	15	-	-	PUNCT
ftr-475	2475	16	front	front	NOUN
ftr-475	2475	17	payment	payment	NOUN
ftr-475	2475	18	that	that	PRON
ftr-475	2475	19	would	would	AUX
ftr-475	2475	20	otherwise	otherwise	ADV
ftr-475	2475	21	be	be	AUX
ftr-475	2475	22	paid	pay	VERB
ftr-475	2475	23	in	in	ADP
ftr-475	2475	24	connection	connection	NOUN
ftr-475	2475	25	with	with	ADP
ftr-475	2475	26	a	a	DET
ftr-475	2475	27	negative	negative	ADJ
ftr-475	2475	28	value	value	NOUN
ftr-475	2475	29	residual	residual	ADJ
ftr-475	2475	30	into	into	ADP
ftr-475	2475	31	a	a	DET
ftr-475	2475	32	cash	cash	NOUN
ftr-475	2475	33	distribution	distribution	NOUN
ftr-475	2475	34	from	from	ADP
ftr-475	2475	35	the	the	DET
ftr-475	2475	36	remic	remic	NOUN
ftr-475	2475	37	during	during	ADP
ftr-475	2475	38	the	the	DET
ftr-475	2475	39	first	first	ADJ
ftr-475	2475	40	year	year	NOUN
ftr-475	2475	41	.	.	PUNCT
ftr-475	2476	1	other	other	ADJ
ftr-475	2476	2	variations	variation	NOUN
ftr-475	2476	3	on	on	ADP
ftr-475	2476	4	the	the	DET
ftr-475	2476	5	foregoing	foregoing	NOUN
ftr-475	2476	6	are	be	AUX
ftr-475	2476	7	no	no	ADV
ftr-475	2476	8	doubt	doubt	ADV
ftr-475	2476	9	possible	possible	ADJ
ftr-475	2476	10	,	,	PUNCT
ftr-475	2476	11	but	but	CCONJ
ftr-475	2476	12	in	in	ADP
ftr-475	2476	13	each	each	DET
ftr-475	2476	14	such	such	ADJ
ftr-475	2476	15	case	case	NOUN
ftr-475	2476	16	the	the	DET
ftr-475	2476	17	possible	possible	ADJ
ftr-475	2476	18	threat	threat	NOUN
ftr-475	2476	19	of	of	ADP
ftr-475	2476	20	retroactive	retroactive	ADJ
ftr-475	2476	21	guidance	guidance	NOUN
ftr-475	2476	22	by	by	ADP
ftr-475	2476	23	the	the	DET
ftr-475	2476	24	service	service	NOUN
ftr-475	2476	25	overturn342	overturn342	PROPN
ftr-475	2476	26	.	.	PUNCT
ftr-475	2477	1	if	if	SCONJ
ftr-475	2477	2	the	the	DET
ftr-475	2477	3	taxpayer	taxpayer	NOUN
ftr-475	2477	4	does	do	AUX
ftr-475	2477	5	not	not	PART
ftr-475	2477	6	so	so	ADV
ftr-475	2477	7	identify	identify	VERB
ftr-475	2477	8	,	,	PUNCT
ftr-475	2477	9	and	and	CCONJ
ftr-475	2477	10	the	the	DET
ftr-475	2477	11	residual	residual	ADJ
ftr-475	2477	12	interest	interest	NOUN
ftr-475	2477	13	is	be	AUX
ftr-475	2477	14	not	not	PART
ftr-475	2477	15	otherwise	otherwise	ADV
ftr-475	2477	16	exempt	exempt	ADJ
ftr-475	2477	17	from	from	ADP
ftr-475	2477	18	the	the	DET
ftr-475	2477	19	mark	mark	NOUN
ftr-475	2477	20	to	to	ADP
ftr-475	2477	21	market	market	NOUN
ftr-475	2477	22	rules	rule	NOUN
ftr-475	2477	23	,	,	PUNCT
ftr-475	2477	24	then	then	ADV
ftr-475	2477	25	the	the	DET
ftr-475	2477	26	residual	residual	ADJ
ftr-475	2477	27	interest	interest	NOUN
ftr-475	2477	28	must	must	AUX
ftr-475	2477	29	be	be	AUX
ftr-475	2477	30	marked	mark	VERB
ftr-475	2477	31	to	to	ADP
ftr-475	2477	32	market	market	NOUN
ftr-475	2477	33	.	.	PUNCT
ftr-475	2478	1	see	see	VERB
ftr-475	2478	2	temp	temp	NOUN
ftr-475	2478	3	.	.	PUNCT
ftr-475	2479	1	regs	regs	PROPN
ftr-475	2479	2	.	.	PUNCT
ftr-475	2480	1	§	§	PROPN
ftr-475	2480	2	1.475(b)-i	1.475(b)-i	NUM
ftr-475	2480	3	.	.	PUNCT
ftr-475	2481	1	any	any	DET
ftr-475	2481	2	gain	gain	NOUN
ftr-475	2481	3	or	or	CCONJ
ftr-475	2481	4	loss	loss	NOUN
ftr-475	2481	5	,	,	PUNCT
ftr-475	2481	6	however	however	ADV
ftr-475	2481	7	,	,	PUNCT
ftr-475	2481	8	will	will	AUX
ftr-475	2481	9	be	be	AUX
ftr-475	2481	10	capital	capital	NOUN
ftr-475	2481	11	.	.	PUNCT
ftr-475	2482	1	see	see	VERB
ftr-475	2482	2	temp	temp	NOUN
ftr-475	2482	3	.	.	PUNCT
ftr-475	2483	1	regs	regs	PROPN
ftr-475	2483	2	.	.	PUNCT
ftr-475	2484	1	§	§	PROPN
ftr-475	2484	2	1.475(d)-i	1.475(d)-i	NUM
ftr-475	2484	3	.	.	NOUN
ftr-475	2484	4	343	343	NUM
ftr-475	2484	5	.	.	PUNCT
ftr-475	2485	1	for	for	ADP
ftr-475	2485	2	example	example	NOUN
ftr-475	2485	3	,	,	PUNCT
ftr-475	2485	4	retroactive	retroactive	ADJ
ftr-475	2485	5	application	application	NOUN
ftr-475	2485	6	may	may	AUX
ftr-475	2485	7	be	be	AUX
ftr-475	2485	8	appropriate	appropriate	ADJ
ftr-475	2485	9	where	where	SCONJ
ftr-475	2485	10	a	a	DET
ftr-475	2485	11	residual	residual	ADJ
ftr-475	2485	12	interest	interest	NOUN
ftr-475	2485	13	provided	provide	VERB
ftr-475	2485	14	for	for	ADP
ftr-475	2485	15	a	a	DET
ftr-475	2485	16	sizable	sizable	ADJ
ftr-475	2485	17	cash	cash	NOUN
ftr-475	2485	18	entitlement	entitlement	NOUN
ftr-475	2485	19	and	and	CCONJ
ftr-475	2485	20	qualified	qualified	ADJ
ftr-475	2485	21	as	as	ADP
ftr-475	2485	22	a	a	DET
ftr-475	2485	23	positive	positive	ADJ
ftr-475	2485	24	value	value	NOUN
ftr-475	2485	25	residual	residual	ADJ
ftr-475	2485	26	,	,	PUNCT
ftr-475	2485	27	but	but	CCONJ
ftr-475	2485	28	the	the	DET
ftr-475	2485	29	cash	cash	NOUN
ftr-475	2485	30	was	be	AUX
ftr-475	2485	31	scheduled	schedule	VERB
ftr-475	2485	32	to	to	PART
ftr-475	2485	33	be	be	AUX
ftr-475	2485	34	paid	pay	VERB
ftr-475	2485	35	out	out	ADP
ftr-475	2485	36	within	within	ADP
ftr-475	2485	37	three	three	NUM
ftr-475	2485	38	months	month	NOUN
ftr-475	2485	39	.	.	PUNCT
ftr-475	2486	1	344	344	NUM
ftr-475	2486	2	.	.	PUNCT
ftr-475	2487	1	see	see	VERB
ftr-475	2487	2	supra	supra	PROPN
ftr-475	2487	3	text	text	NOUN
ftr-475	2487	4	accompanying	accompany	VERB
ftr-475	2487	5	notes	note	NOUN
ftr-475	2487	6	230	230	NUM
ftr-475	2487	7	-	-	SYM
ftr-475	2487	8	3	3	NUM
ftr-475	2487	9	.	.	PUNCT
ftr-475	2488	1	[	[	X
ftr-475	2488	2	vol	vol	NOUN
ftr-475	2488	3	2:4	2:4	NUM
ftr-475	2488	4	tax	tax	NOUN
ftr-475	2488	5	aspects	aspect	NOUN
ftr-475	2488	6	of	of	ADP
ftr-475	2488	7	remic	remic	ADJ
ftr-475	2488	8	residual	residual	ADJ
ftr-475	2488	9	interests	interest	NOUN
ftr-475	2488	10	ing	e	VERB
ftr-475	2488	11	positive	positive	ADJ
ftr-475	2488	12	value	value	NOUN
ftr-475	2488	13	status	status	NOUN
ftr-475	2488	14	looms	loom	VERB
ftr-475	2488	15	large	large	ADJ
ftr-475	2488	16	.	.	PUNCT
ftr-475	2489	1	the	the	DET
ftr-475	2489	2	existence	existence	NOUN
ftr-475	2489	3	of	of	ADP
ftr-475	2489	4	this	this	DET
ftr-475	2489	5	threat	threat	NOUN
ftr-475	2489	6	makes	make	VERB
ftr-475	2489	7	it	it	PRON
ftr-475	2489	8	difficult	difficult	ADJ
ftr-475	2489	9	to	to	PART
ftr-475	2489	10	rely	rely	VERB
ftr-475	2489	11	on	on	ADP
ftr-475	2489	12	structuring	structure	VERB
ftr-475	2489	13	techniques	technique	NOUN
ftr-475	2489	14	to	to	PART
ftr-475	2489	15	produce	produce	VERB
ftr-475	2489	16	positive	positive	ADJ
ftr-475	2489	17	value	value	NOUN
ftr-475	2489	18	residuals	residual	NOUN
ftr-475	2489	19	that	that	PRON
ftr-475	2489	20	are	be	AUX
ftr-475	2489	21	not	not	PART
ftr-475	2489	22	significantly	significantly	ADV
ftr-475	2489	23	different	different	ADJ
ftr-475	2489	24	,	,	PUNCT
ftr-475	2489	25	by	by	ADP
ftr-475	2489	26	some	some	DET
ftr-475	2489	27	economic	economic	ADJ
ftr-475	2489	28	standard	standard	NOUN
ftr-475	2489	29	,	,	PUNCT
ftr-475	2489	30	from	from	ADP
ftr-475	2489	31	negative	negative	ADJ
ftr-475	2489	32	value	value	NOUN
ftr-475	2489	33	residuals	residual	NOUN
ftr-475	2489	34	.	.	PUNCT
ftr-475	2490	1	accordingly	accordingly	ADV
ftr-475	2490	2	,	,	PUNCT
ftr-475	2490	3	it	it	PRON
ftr-475	2490	4	is	be	AUX
ftr-475	2490	5	probably	probably	ADV
ftr-475	2490	6	desirable	desirable	ADJ
ftr-475	2490	7	in	in	ADP
ftr-475	2490	8	structuring	structure	VERB
ftr-475	2490	9	a	a	DET
ftr-475	2490	10	positive	positive	ADJ
ftr-475	2490	11	value	value	NOUN
ftr-475	2490	12	residual	residual	ADJ
ftr-475	2490	13	interest	interest	NOUN
ftr-475	2490	14	to	to	PART
ftr-475	2490	15	place	place	VERB
ftr-475	2490	16	some	some	DET
ftr-475	2490	17	meaningful	meaningful	ADJ
ftr-475	2490	18	distance	distance	NOUN
ftr-475	2490	19	between	between	ADP
ftr-475	2490	20	it	it	PRON
ftr-475	2490	21	and	and	CCONJ
ftr-475	2490	22	the	the	DET
ftr-475	2490	23	negative	negative	ADJ
ftr-475	2490	24	value	value	NOUN
ftr-475	2490	25	residual	residual	ADJ
ftr-475	2490	26	interest	interest	NOUN
ftr-475	2490	27	.	.	PUNCT
ftr-475	2491	1	for	for	ADP
ftr-475	2491	2	example	example	NOUN
ftr-475	2491	3	,	,	PUNCT
ftr-475	2491	4	the	the	DET
ftr-475	2491	5	cash	cash	NOUN
ftr-475	2491	6	entitlement	entitlement	NOUN
ftr-475	2491	7	of	of	ADP
ftr-475	2491	8	a	a	DET
ftr-475	2491	9	residual	residual	ADJ
ftr-475	2491	10	interest	interest	NOUN
ftr-475	2491	11	should	should	AUX
ftr-475	2491	12	not	not	PART
ftr-475	2491	13	be	be	AUX
ftr-475	2491	14	front	front	ADV
ftr-475	2491	15	-	-	PUNCT
ftr-475	2491	16	loaded	load	VERB
ftr-475	2491	17	(	(	PUNCT
ftr-475	2491	18	i.e.	i.e.	X
ftr-475	2491	19	,	,	PUNCT
ftr-475	2491	20	it	it	PRON
ftr-475	2491	21	should	should	AUX
ftr-475	2491	22	not	not	PART
ftr-475	2491	23	pay	pay	VERB
ftr-475	2491	24	out	out	ADP
ftr-475	2491	25	quickly	quickly	ADV
ftr-475	2491	26	)	)	PUNCT
ftr-475	2491	27	.	.	PUNCT
ftr-475	2492	1	to	to	PART
ftr-475	2492	2	take	take	VERB
ftr-475	2492	3	a	a	DET
ftr-475	2492	4	very	very	ADV
ftr-475	2492	5	conservative	conservative	ADJ
ftr-475	2492	6	position	position	NOUN
ftr-475	2492	7	,	,	PUNCT
ftr-475	2492	8	the	the	DET
ftr-475	2492	9	cash	cash	NOUN
ftr-475	2492	10	should	should	AUX
ftr-475	2492	11	pay	pay	VERB
ftr-475	2492	12	out	out	ADP
ftr-475	2492	13	pro	pro	ADJ
ftr-475	2492	14	rata	rata	NOUN
ftr-475	2492	15	with	with	ADP
ftr-475	2492	16	principal	principal	ADJ
ftr-475	2492	17	payments	payment	NOUN
ftr-475	2492	18	on	on	ADP
ftr-475	2492	19	the	the	DET
ftr-475	2492	20	regular	regular	ADJ
ftr-475	2492	21	interests	interest	NOUN
ftr-475	2492	22	or	or	CCONJ
ftr-475	2492	23	it	it	PRON
ftr-475	2492	24	should	should	AUX
ftr-475	2492	25	pay	pay	VERB
ftr-475	2492	26	out	out	ADP
ftr-475	2492	27	only	only	ADV
ftr-475	2492	28	after	after	SCONJ
ftr-475	2492	29	a	a	DET
ftr-475	2492	30	significant	significant	ADJ
ftr-475	2492	31	portion	portion	NOUN
ftr-475	2492	32	of	of	ADP
ftr-475	2492	33	the	the	DET
ftr-475	2492	34	principal	principal	ADJ
ftr-475	2492	35	balance	balance	NOUN
ftr-475	2492	36	of	of	ADP
ftr-475	2492	37	the	the	DET
ftr-475	2492	38	regular	regular	ADJ
ftr-475	2492	39	interests	interest	NOUN
ftr-475	2492	40	has	have	AUX
ftr-475	2492	41	been	be	AUX
ftr-475	2492	42	paid	pay	VERB
ftr-475	2492	43	down	down	ADP
ftr-475	2492	44	.	.	PUNCT
ftr-475	2493	1	the	the	DET
ftr-475	2493	2	most	most	ADV
ftr-475	2493	3	troublesome	troublesome	ADJ
ftr-475	2493	4	case	case	NOUN
ftr-475	2493	5	,	,	PUNCT
ftr-475	2493	6	of	of	ADP
ftr-475	2493	7	course	course	NOUN
ftr-475	2493	8	,	,	PUNCT
ftr-475	2493	9	is	be	AUX
ftr-475	2493	10	where	where	SCONJ
ftr-475	2493	11	substantially	substantially	ADV
ftr-475	2493	12	all	all	PRON
ftr-475	2493	13	of	of	ADP
ftr-475	2493	14	the	the	DET
ftr-475	2493	15	cash	cash	NOUN
ftr-475	2493	16	pays	pay	VERB
ftr-475	2493	17	out	out	ADP
ftr-475	2493	18	within	within	ADP
ftr-475	2493	19	one	one	NUM
ftr-475	2493	20	year	year	NOUN
ftr-475	2493	21	.	.	PUNCT
ftr-475	2494	1	those	those	DET
ftr-475	2494	2	cases	case	NOUN
ftr-475	2494	3	must	must	AUX
ftr-475	2494	4	be	be	AUX
ftr-475	2494	5	considered	consider	VERB
ftr-475	2494	6	extremely	extremely	ADV
ftr-475	2494	7	vulnerable	vulnerable	ADJ
ftr-475	2494	8	to	to	ADP
ftr-475	2494	9	recharacterization	recharacterization	NOUN
ftr-475	2494	10	.	.	PUNCT
ftr-475	2495	1	b.	b.	PROPN
ftr-475	2495	2	inventory	inventory	PROPN
ftr-475	2495	3	accounting.-as	accounting.-as	PRON
ftr-475	2495	4	noted	note	VERB
ftr-475	2495	5	above	above	ADV
ftr-475	2495	6	,	,	PUNCT
ftr-475	2495	7	the	the	DET
ftr-475	2495	8	regulations	regulation	NOUN
ftr-475	2495	9	under	under	ADP
ftr-475	2495	10	section	section	NOUN
ftr-475	2495	11	475	475	NUM
ftr-475	2495	12	provide	provide	VERB
ftr-475	2495	13	that	that	PRON
ftr-475	2495	14	negative	negative	ADJ
ftr-475	2495	15	value	value	NOUN
ftr-475	2495	16	residual	residual	ADJ
ftr-475	2495	17	interests	interest	NOUN
ftr-475	2495	18	are	be	AUX
ftr-475	2495	19	not	not	PART
ftr-475	2495	20	considered	consider	VERB
ftr-475	2495	21	securities	security	NOUN
ftr-475	2495	22	for	for	ADP
ftr-475	2495	23	purposes	purpose	NOUN
ftr-475	2495	24	of	of	ADP
ftr-475	2495	25	that	that	DET
ftr-475	2495	26	section	section	NOUN
ftr-475	2495	27	and	and	CCONJ
ftr-475	2495	28	,	,	PUNCT
ftr-475	2495	29	hence	hence	ADV
ftr-475	2495	30	,	,	PUNCT
ftr-475	2495	31	they	they	PRON
ftr-475	2495	32	may	may	AUX
ftr-475	2495	33	not	not	PART
ftr-475	2495	34	be	be	AUX
ftr-475	2495	35	marked	mark	VERB
ftr-475	2495	36	to	to	PART
ftr-475	2495	37	market	market	VERB
ftr-475	2495	38	under	under	ADP
ftr-475	2495	39	that	that	DET
ftr-475	2495	40	section	section	NOUN
ftr-475	2495	41	.	.	PUNCT
ftr-475	2496	1	this	this	DET
ftr-475	2496	2	leaves	leave	NOUN
ftr-475	2496	3	unanswered	unanswere	VERB
ftr-475	2496	4	,	,	PUNCT
ftr-475	2496	5	however	however	ADV
ftr-475	2496	6	,	,	PUNCT
ftr-475	2496	7	the	the	DET
ftr-475	2496	8	issue	issue	NOUN
ftr-475	2496	9	of	of	ADP
ftr-475	2496	10	whether	whether	SCONJ
ftr-475	2496	11	residual	residual	ADJ
ftr-475	2496	12	interests	interest	NOUN
ftr-475	2496	13	,	,	PUNCT
ftr-475	2496	14	including	include	VERB
ftr-475	2496	15	negative	negative	ADJ
ftr-475	2496	16	value	value	NOUN
ftr-475	2496	17	residual	residual	ADJ
ftr-475	2496	18	interests	interest	NOUN
ftr-475	2496	19	,	,	PUNCT
ftr-475	2496	20	are	be	AUX
ftr-475	2496	21	securities	security	NOUN
ftr-475	2496	22	that	that	PRON
ftr-475	2496	23	are	be	AUX
ftr-475	2496	24	subject	subject	ADJ
ftr-475	2496	25	to	to	ADP
ftr-475	2496	26	inventory	inventory	NOUN
ftr-475	2496	27	accounting	accounting	NOUN
ftr-475	2496	28	.	.	PUNCT
ftr-475	2497	1	the	the	DET
ftr-475	2497	2	issue	issue	NOUN
ftr-475	2497	3	is	be	AUX
ftr-475	2497	4	potentially	potentially	ADV
ftr-475	2497	5	a	a	DET
ftr-475	2497	6	significant	significant	ADJ
ftr-475	2497	7	one	one	NOUN
ftr-475	2497	8	since	since	SCONJ
ftr-475	2497	9	securities	security	NOUN
ftr-475	2497	10	includible	includible	NOUN
ftr-475	2497	11	in	in	ADP
ftr-475	2497	12	inventory	inventory	NOUN
ftr-475	2497	13	may	may	AUX
ftr-475	2497	14	be	be	AUX
ftr-475	2497	15	carried	carry	VERB
ftr-475	2497	16	in	in	ADP
ftr-475	2497	17	inventory	inventory	NOUN
ftr-475	2497	18	at	at	ADP
ftr-475	2497	19	cost	cost	NOUN
ftr-475	2497	20	,	,	PUNCT
ftr-475	2497	21	at	at	ADP
ftr-475	2497	22	the	the	DET
ftr-475	2497	23	lower	low	ADJ
ftr-475	2497	24	of	of	ADP
ftr-475	2497	25	cost	cost	NOUN
ftr-475	2497	26	or	or	CCONJ
ftr-475	2497	27	market	market	NOUN
ftr-475	2497	28	,	,	PUNCT
ftr-475	2497	29	or	or	CCONJ
ftr-475	2497	30	at	at	ADP
ftr-475	2497	31	market.3	market.3	ADJ
ftr-475	2497	32	"	"	PUNCT
ftr-475	2497	33	this	this	PRON
ftr-475	2497	34	is	be	AUX
ftr-475	2497	35	unlike	unlike	ADP
ftr-475	2497	36	other	other	ADJ
ftr-475	2497	37	types	type	NOUN
ftr-475	2497	38	of	of	ADP
ftr-475	2497	39	property	property	NOUN
ftr-475	2497	40	which	which	PRON
ftr-475	2497	41	generally	generally	ADV
ftr-475	2497	42	are	be	AUX
ftr-475	2497	43	never	never	ADV
ftr-475	2497	44	permitted	permit	VERB
ftr-475	2497	45	to	to	PART
ftr-475	2497	46	be	be	AUX
ftr-475	2497	47	carried	carry	VERB
ftr-475	2497	48	at	at	ADP
ftr-475	2497	49	market	market	NOUN
ftr-475	2497	50	.	.	PUNCT
ftr-475	2497	51	'	'	PUNCT
ftr-475	2498	1	obviously	obviously	ADV
ftr-475	2498	2	,	,	PUNCT
ftr-475	2498	3	by	by	ADP
ftr-475	2498	4	carrying	carry	VERB
ftr-475	2498	5	securities	security	NOUN
ftr-475	2498	6	in	in	ADP
ftr-475	2498	7	inventory	inventory	NOUN
ftr-475	2498	8	at	at	ADP
ftr-475	2498	9	market	market	NOUN
ftr-475	2498	10	,	,	PUNCT
ftr-475	2498	11	one	one	PRON
ftr-475	2498	12	is	be	AUX
ftr-475	2498	13	effectively	effectively	ADV
ftr-475	2498	14	marking	mark	VERB
ftr-475	2498	15	them	they	PRON
ftr-475	2498	16	to	to	ADP
ftr-475	2498	17	market	market	NOUN
ftr-475	2498	18	.	.	PUNCT
ftr-475	2499	1	neither	neither	PRON
ftr-475	2499	2	section	section	NOUN
ftr-475	2499	3	471	471	NUM
ftr-475	2499	4	nor	nor	CCONJ
ftr-475	2499	5	the	the	DET
ftr-475	2499	6	regulations	regulation	NOUN
ftr-475	2499	7	contain	contain	VERB
ftr-475	2499	8	a	a	DET
ftr-475	2499	9	definition	definition	NOUN
ftr-475	2499	10	of	of	ADP
ftr-475	2499	11	"	"	PUNCT
ftr-475	2499	12	securities	security	NOUN
ftr-475	2499	13	"	"	PUNCT
ftr-475	2499	14	for	for	ADP
ftr-475	2499	15	this	this	DET
ftr-475	2499	16	purpose	purpose	NOUN
ftr-475	2499	17	,	,	PUNCT
ftr-475	2499	18	but	but	CCONJ
ftr-475	2499	19	the	the	DET
ftr-475	2499	20	long	long	ADV
ftr-475	2499	21	-	-	PUNCT
ftr-475	2499	22	standing	stand	VERB
ftr-475	2499	23	position	position	NOUN
ftr-475	2499	24	of	of	ADP
ftr-475	2499	25	the	the	DET
ftr-475	2499	26	service	service	NOUN
ftr-475	2499	27	has	have	AUX
ftr-475	2499	28	been	be	AUX
ftr-475	2499	29	that	that	SCONJ
ftr-475	2499	30	the	the	DET
ftr-475	2499	31	definition	definition	NOUN
ftr-475	2499	32	of	of	ADP
ftr-475	2499	33	a	a	DET
ftr-475	2499	34	security	security	NOUN
ftr-475	2499	35	for	for	ADP
ftr-475	2499	36	purposes	purpose	NOUN
ftr-475	2499	37	of	of	ADP
ftr-475	2499	38	section	section	NOUN
ftr-475	2499	39	1236(c	1236(c	NUM
ftr-475	2499	40	)	)	PUNCT
ftr-475	2499	41	applies	apply	VERB
ftr-475	2499	42	as	as	ADV
ftr-475	2499	43	well	well	ADV
ftr-475	2499	44	for	for	ADP
ftr-475	2499	45	purposes	purpose	NOUN
ftr-475	2499	46	of	of	ADP
ftr-475	2499	47	section	section	NOUN
ftr-475	2499	48	471.47	471.47	NUM
ftr-475	2499	49	as	as	SCONJ
ftr-475	2499	50	described	describe	VERB
ftr-475	2499	51	above	above	ADV
ftr-475	2499	52	,	,	PUNCT
ftr-475	2499	53	residual	residual	ADJ
ftr-475	2499	54	interests	interest	NOUN
ftr-475	2499	55	-	-	PUNCT
ftr-475	2499	56	both	both	CCONJ
ftr-475	2499	57	positive	positive	ADJ
ftr-475	2499	58	and	and	CCONJ
ftr-475	2499	59	negative	negative	ADJ
ftr-475	2499	60	value	value	NOUN
ftr-475	2499	61	-	-	PUNCT
ftr-475	2499	62	are	be	AUX
ftr-475	2499	63	securities	security	NOUN
ftr-475	2499	64	under	under	ADP
ftr-475	2499	65	section	section	NOUN
ftr-475	2499	66	1236(c	1236(c	NUM
ftr-475	2499	67	)	)	PUNCT
ftr-475	2499	68	,	,	PUNCT
ftr-475	2499	69	prima	prima	PROPN
ftr-475	2499	70	facie	facie	NOUN
ftr-475	2499	71	indicating	indicate	VERB
ftr-475	2499	72	that	that	SCONJ
ftr-475	2499	73	they	they	PRON
ftr-475	2499	74	are	be	AUX
ftr-475	2499	75	capable	capable	ADJ
ftr-475	2499	76	of	of	ADP
ftr-475	2499	77	inventory	inventory	NOUN
ftr-475	2499	78	accounting	accounting	NOUN
ftr-475	2499	79	.	.	PUNCT
ftr-475	2500	1	a	a	DET
ftr-475	2500	2	couple	couple	NOUN
ftr-475	2500	3	of	of	ADP
ftr-475	2500	4	considerations	consideration	NOUN
ftr-475	2500	5	indicate	indicate	VERB
ftr-475	2500	6	caution	caution	NOUN
ftr-475	2500	7	in	in	ADP
ftr-475	2500	8	embracing	embrace	VERB
ftr-475	2500	9	that	that	DET
ftr-475	2500	10	conclusion	conclusion	NOUN
ftr-475	2500	11	.	.	PUNCT
ftr-475	2501	1	first	first	ADV
ftr-475	2501	2	,	,	PUNCT
ftr-475	2501	3	presumably	presumably	ADV
ftr-475	2501	4	the	the	DET
ftr-475	2501	5	service	service	NOUN
ftr-475	2501	6	in.some	in.some	NOUN
ftr-475	2501	7	manner	manner	NOUN
ftr-475	2501	8	will	will	AUX
ftr-475	2501	9	clarify	clarify	VERB
ftr-475	2501	10	eventually	eventually	ADV
ftr-475	2501	11	that	that	SCONJ
ftr-475	2501	12	the	the	DET
ftr-475	2501	13	exclusions	exclusion	NOUN
ftr-475	2501	14	from	from	ADP
ftr-475	2501	15	the	the	DET
ftr-475	2501	16	definition	definition	NOUN
ftr-475	2501	17	of	of	ADP
ftr-475	2501	18	a	a	DET
ftr-475	2501	19	security	security	NOUN
ftr-475	2501	20	in	in	ADP
ftr-475	2501	21	regulations	regulation	NOUN
ftr-475	2501	22	under	under	ADP
ftr-475	2501	23	section	section	NOUN
ftr-475	2501	24	475	475	NUM
ftr-475	2501	25	will	will	AUX
ftr-475	2501	26	also	also	ADV
ftr-475	2501	27	apply	apply	VERB
ftr-475	2501	28	for	for	ADP
ftr-475	2501	29	purposes	purpose	NOUN
ftr-475	2501	30	of	of	ADP
ftr-475	2501	31	section	section	NOUN
ftr-475	2501	32	47	47	NUM
ftr-475	2501	33	1	1	NUM
ftr-475	2501	34	.	.	PUNCT
ftr-475	2502	1	otherwise	otherwise	ADV
ftr-475	2502	2	,	,	PUNCT
ftr-475	2502	3	as	as	SCONJ
ftr-475	2502	4	noted	note	VERB
ftr-475	2502	5	above	above	ADV
ftr-475	2502	6	,	,	PUNCT
ftr-475	2502	7	such	such	ADJ
ftr-475	2502	8	excluded	exclude	VERB
ftr-475	2502	9	securities	security	NOUN
ftr-475	2502	10	could	could	AUX
ftr-475	2502	11	be	be	AUX
ftr-475	2502	12	simply	simply	ADV
ftr-475	2502	13	inventoried	inventorie	VERB
ftr-475	2502	14	at	at	ADP
ftr-475	2502	15	market	market	NOUN
ftr-475	2502	16	value	value	NOUN
ftr-475	2502	17	under	under	ADP
ftr-475	2502	18	section	section	NOUN
ftr-475	2502	19	471	471	NUM
ftr-475	2502	20	and	and	CCONJ
ftr-475	2502	21	a	a	DET
ftr-475	2502	22	dealer	dealer	NOUN
ftr-475	2502	23	could	could	AUX
ftr-475	2502	24	thus	thus	ADV
ftr-475	2502	25	achieve	achieve	VERB
ftr-475	2502	26	the	the	DET
ftr-475	2502	27	precise	precise	ADJ
ftr-475	2502	28	mark	mark	NOUN
ftr-475	2502	29	to	to	ADP
ftr-475	2502	30	market	market	NOUN
ftr-475	2502	31	345	345	NUM
ftr-475	2502	32	.	.	PUNCT
ftr-475	2503	1	regs	reg	NOUN
ftr-475	2503	2	.	.	PUNCT
ftr-475	2504	1	§	§	PROPN
ftr-475	2504	2	1.471	1.471	NUM
ftr-475	2504	3	-	-	SYM
ftr-475	2504	4	5	5	NUM
ftr-475	2504	5	;	;	PUNCT
ftr-475	2504	6	rev	rev	X
ftr-475	2504	7	.	.	PROPN
ftr-475	2504	8	rul	rul	NOUN
ftr-475	2504	9	.	.	PUNCT
ftr-475	2505	1	74	74	NUM
ftr-475	2505	2	-	-	SYM
ftr-475	2505	3	227	227	NUM
ftr-475	2505	4	,	,	PUNCT
ftr-475	2505	5	1974	1974	NUM
ftr-475	2505	6	-	-	SYM
ftr-475	2505	7	1	1	NUM
ftr-475	2505	8	c.b	c.b	PROPN
ftr-475	2505	9	.	.	PROPN
ftr-475	2505	10	120	120	NUM
ftr-475	2505	11	.	.	X
ftr-475	2505	12	346	346	NUM
ftr-475	2505	13	.	.	PUNCT
ftr-475	2506	1	see	see	VERB
ftr-475	2506	2	regs	reg	NOUN
ftr-475	2506	3	.	.	PUNCT
ftr-475	2507	1	§	§	PROPN
ftr-475	2507	2	1.471	1.471	NUM
ftr-475	2507	3	-	-	SYM
ftr-475	2507	4	2(c	2(c	NUM
ftr-475	2507	5	)	)	PUNCT
ftr-475	2507	6	.	.	PUNCT
ftr-475	2508	1	347	347	X
ftr-475	2508	2	.	.	PUNCT
ftr-475	2508	3	see	see	VERB
ftr-475	2508	4	,	,	PUNCT
ftr-475	2508	5	e.g.	e.g.	ADV
ftr-475	2508	6	,	,	PUNCT
ftr-475	2508	7	rev	rev	PROPN
ftr-475	2508	8	.	.	PROPN
ftr-475	2509	1	rul	rul	PROPN
ftr-475	2509	2	.	.	PUNCT
ftr-475	2510	1	72	72	NUM
ftr-475	2510	2	-	-	SYM
ftr-475	2510	3	523	523	NUM
ftr-475	2510	4	,	,	PUNCT
ftr-475	2510	5	1972	1972	NUM
ftr-475	2510	6	-	-	SYM
ftr-475	2510	7	2	2	NUM
ftr-475	2510	8	c.b	c.b	PROPN
ftr-475	2510	9	.	.	PROPN
ftr-475	2510	10	242	242	NUM
ftr-475	2510	11	.	.	PUNCT
ftr-475	2511	1	modifying	modify	VERB
ftr-475	2511	2	rev	rev	PROPN
ftr-475	2511	3	.	.	PUNCT
ftr-475	2511	4	rul	rul	PROPN
ftr-475	2511	5	.	.	PUNCT
ftr-475	2512	1	65	65	NUM
ftr-475	2512	2	-	-	SYM
ftr-475	2512	3	95	95	NUM
ftr-475	2512	4	,	,	PUNCT
ftr-475	2512	5	1965	1965	NUM
ftr-475	2512	6	-	-	SYM
ftr-475	2512	7	1	1	NUM
ftr-475	2512	8	c.b	c.b	PROPN
ftr-475	2512	9	.	.	PROPN
ftr-475	2512	10	208	208	NUM
ftr-475	2512	11	;	;	PUNCT
ftr-475	2512	12	g.c.m	g.c.m	ADJ
ftr-475	2512	13	.	.	PUNCT
ftr-475	2513	1	34965	34965	NUM
ftr-475	2513	2	(	(	PUNCT
ftr-475	2513	3	july	july	PROPN
ftr-475	2513	4	28	28	NUM
ftr-475	2513	5	,	,	PUNCT
ftr-475	2513	6	1972	1972	NUM
ftr-475	2513	7	)	)	PUNCT
ftr-475	2513	8	(	(	PUNCT
ftr-475	2513	9	relating	relate	VERB
ftr-475	2513	10	to	to	PART
ftr-475	2513	11	rev	rev	VERB
ftr-475	2513	12	.	.	PUNCT
ftr-475	2514	1	rul	rul	NOUN
ftr-475	2514	2	.	.	PUNCT
ftr-475	2515	1	72	72	NUM
ftr-475	2515	2	-	-	SYM
ftr-475	2515	3	523	523	NUM
ftr-475	2515	4	)	)	PUNCT
ftr-475	2516	1	;	;	PUNCT
ftr-475	2516	2	priv	priv	PROPN
ftr-475	2516	3	.	.	PUNCT
ftr-475	2517	1	let	let	VERB
ftr-475	2517	2	.	.	PUNCT
ftr-475	2518	1	rul	rul	NOUN
ftr-475	2518	2	.	.	PROPN
ftr-475	2518	3	8141035	8141035	NUM
ftr-475	2518	4	(	(	PUNCT
ftr-475	2518	5	june	june	PROPN
ftr-475	2518	6	30	30	NUM
ftr-475	2518	7	,	,	PUNCT
ftr-475	2518	8	1981	1981	NUM
ftr-475	2518	9	)	)	PUNCT
ftr-475	2518	10	;	;	PUNCT
ftr-475	2519	1	priv	priv	PROPN
ftr-475	2519	2	.	.	PUNCT
ftr-475	2520	1	let	let	VERB
ftr-475	2520	2	.	.	PUNCT
ftr-475	2521	1	rul	rul	NOUN
ftr-475	2521	2	.	.	PUNCT
ftr-475	2521	3	6308205670a	6308205670a	PROPN
ftr-475	2521	4	(	(	PUNCT
ftr-475	2521	5	aug	aug	PROPN
ftr-475	2521	6	.	.	PROPN
ftr-475	2521	7	20	20	NUM
ftr-475	2521	8	,	,	PUNCT
ftr-475	2521	9	1963	1963	NUM
ftr-475	2521	10	)	)	PUNCT
ftr-475	2521	11	.	.	PUNCT
ftr-475	2521	12	19941	19941	NUM
ftr-475	2522	1	florida	florida	PROPN
ftr-475	2522	2	tax	tax	NOUN
ftr-475	2522	3	review	review	NOUN
ftr-475	2522	4	effect	effect	NOUN
ftr-475	2522	5	that	that	SCONJ
ftr-475	2522	6	the	the	DET
ftr-475	2522	7	regulations	regulation	NOUN
ftr-475	2522	8	under	under	ADP
ftr-475	2522	9	section	section	NOUN
ftr-475	2522	10	475	475	NUM
ftr-475	2522	11	were	be	AUX
ftr-475	2522	12	trying	try	VERB
ftr-475	2522	13	to	to	PART
ftr-475	2522	14	stop	stop	VERB
ftr-475	2522	15	.	.	PUNCT
ftr-475	2523	1	that	that	PRON
ftr-475	2523	2	would	would	AUX
ftr-475	2523	3	be	be	AUX
ftr-475	2523	4	an	an	DET
ftr-475	2523	5	absurd	absurd	ADJ
ftr-475	2523	6	result	result	NOUN
ftr-475	2523	7	.	.	PUNCT
ftr-475	2524	1	since	since	SCONJ
ftr-475	2524	2	the	the	DET
ftr-475	2524	3	regulations	regulation	NOUN
ftr-475	2524	4	under	under	ADP
ftr-475	2524	5	section	section	NOUN
ftr-475	2524	6	475	475	NUM
ftr-475	2524	7	were	be	AUX
ftr-475	2524	8	issued	issue	VERB
ftr-475	2524	9	with	with	ADP
ftr-475	2524	10	retroactive	retroactive	ADJ
ftr-475	2524	11	effect	effect	NOUN
ftr-475	2524	12	as	as	ADP
ftr-475	2524	13	to	to	ADP
ftr-475	2524	14	negative	negative	ADJ
ftr-475	2524	15	value	value	NOUN
ftr-475	2524	16	residual	residual	ADJ
ftr-475	2524	17	interests	interest	NOUN
ftr-475	2524	18	,	,	PUNCT
ftr-475	2524	19	it	it	PRON
ftr-475	2524	20	would	would	AUX
ftr-475	2524	21	take	take	VERB
ftr-475	2524	22	an	an	DET
ftr-475	2524	23	intrepid	intrepid	ADJ
ftr-475	2524	24	soul	soul	NOUN
ftr-475	2524	25	to	to	PART
ftr-475	2524	26	attempt	attempt	VERB
ftr-475	2524	27	to	to	PART
ftr-475	2524	28	exploit	exploit	VERB
ftr-475	2524	29	this	this	DET
ftr-475	2524	30	apparent	apparent	ADJ
ftr-475	2524	31	glitch	glitch	NOUN
ftr-475	2524	32	in	in	ADP
ftr-475	2524	33	the	the	DET
ftr-475	2524	34	system	system	NOUN
ftr-475	2524	35	.	.	PUNCT
ftr-475	2525	1	second	second	ADJ
ftr-475	2525	2	,	,	PUNCT
ftr-475	2525	3	inventory	inventory	NOUN
ftr-475	2525	4	accounting	accounting	NOUN
ftr-475	2525	5	is	be	AUX
ftr-475	2525	6	permitted	permit	VERB
ftr-475	2525	7	,	,	PUNCT
ftr-475	2525	8	indeed	indeed	ADV
ftr-475	2525	9	required	require	VERB
ftr-475	2525	10	,	,	PUNCT
ftr-475	2525	11	"	"	PUNCT
ftr-475	2525	12	in	in	ADP
ftr-475	2525	13	every	every	DET
ftr-475	2525	14	case	case	NOUN
ftr-475	2525	15	in	in	ADP
ftr-475	2525	16	which	which	PRON
ftr-475	2525	17	the	the	DET
ftr-475	2525	18	production	production	NOUN
ftr-475	2525	19	,	,	PUNCT
ftr-475	2525	20	purchase	purchase	NOUN
ftr-475	2525	21	,	,	PUNCT
ftr-475	2525	22	or	or	CCONJ
ftr-475	2525	23	sale	sale	NOUN
ftr-475	2525	24	of	of	ADP
ftr-475	2525	25	merchandise	merchandise	NOUN
ftr-475	2525	26	is	be	AUX
ftr-475	2525	27	an	an	DET
ftr-475	2525	28	income	income	NOUN
ftr-475	2525	29	producing	produce	VERB
ftr-475	2525	30	factor	factor	NOUN
ftr-475	2525	31	.	.	PUNCT
ftr-475	2525	32	"	"	PUNCT
ftr-475	2526	1	8	8	NUM
ftr-475	2526	2	this	this	DET
ftr-475	2526	3	language	language	NOUN
ftr-475	2526	4	reflects	reflect	VERB
ftr-475	2526	5	an	an	DET
ftr-475	2526	6	important	important	ADJ
ftr-475	2526	7	point	point	NOUN
ftr-475	2526	8	.	.	PUNCT
ftr-475	2527	1	inventory	inventory	NOUN
ftr-475	2527	2	accounting	accounting	NOUN
ftr-475	2527	3	is	be	AUX
ftr-475	2527	4	appropriate	appropriate	ADJ
ftr-475	2527	5	for	for	ADP
ftr-475	2527	6	"	"	PUNCT
ftr-475	2527	7	merchandise	merchandise	NOUN
ftr-475	2527	8	"	"	PUNCT
ftr-475	2527	9	or	or	CCONJ
ftr-475	2527	10	property	property	NOUN
ftr-475	2527	11	,	,	PUNCT
ftr-475	2527	12	and	and	CCONJ
ftr-475	2527	13	many	many	ADJ
ftr-475	2527	14	types	type	NOUN
ftr-475	2527	15	of	of	ADP
ftr-475	2527	16	derivative	derivative	ADJ
ftr-475	2527	17	financial	financial	ADJ
ftr-475	2527	18	instruments	instrument	NOUN
ftr-475	2527	19	have	have	AUX
ftr-475	2527	20	not	not	PART
ftr-475	2527	21	been	be	AUX
ftr-475	2527	22	considered	consider	VERB
ftr-475	2527	23	inventoriable	inventoriable	ADJ
ftr-475	2527	24	.	.	PUNCT
ftr-475	2528	1	for	for	ADP
ftr-475	2528	2	example	example	NOUN
ftr-475	2528	3	,	,	PUNCT
ftr-475	2528	4	apparently	apparently	ADV
ftr-475	2528	5	neither	neither	CCONJ
ftr-475	2528	6	futures	future	NOUN
ftr-475	2528	7	nor	nor	CCONJ
ftr-475	2528	8	forward	forward	ADJ
ftr-475	2528	9	contracts	contract	NOUN
ftr-475	2528	10	are	be	AUX
ftr-475	2528	11	considered	consider	VERB
ftr-475	2528	12	inventoriable	inventoriable	ADJ
ftr-475	2528	13	,	,	PUNCT
ftr-475	2528	14	nor	nor	CCONJ
ftr-475	2528	15	short	short	ADJ
ftr-475	2528	16	sale	sale	NOUN
ftr-475	2528	17	contracts	contract	NOUN
ftr-475	2528	18	,	,	PUNCT
ftr-475	2528	19	9	9	NUM
ftr-475	2528	20	although	although	SCONJ
ftr-475	2528	21	options	option	NOUN
ftr-475	2528	22	are.3	are.3	PRON
ftr-475	2528	23	10	10	NUM
ftr-475	2528	24	like	like	ADP
ftr-475	2528	25	residual	residual	ADJ
ftr-475	2528	26	interests	interest	NOUN
ftr-475	2528	27	,	,	PUNCT
ftr-475	2528	28	each	each	PRON
ftr-475	2528	29	of	of	ADP
ftr-475	2528	30	the	the	DET
ftr-475	2528	31	foregoing	foregoing	NOUN
ftr-475	2528	32	may	may	AUX
ftr-475	2528	33	at	at	ADP
ftr-475	2528	34	a	a	DET
ftr-475	2528	35	given	give	VERB
ftr-475	2528	36	time	time	NOUN
ftr-475	2528	37	have	have	VERB
ftr-475	2528	38	a	a	DET
ftr-475	2528	39	zero	zero	NUM
ftr-475	2528	40	or	or	CCONJ
ftr-475	2528	41	negative	negative	ADJ
ftr-475	2528	42	value	value	NOUN
ftr-475	2528	43	and	and	CCONJ
ftr-475	2528	44	may	may	AUX
ftr-475	2528	45	become	become	VERB
ftr-475	2528	46	a	a	DET
ftr-475	2528	47	liability	liability	NOUN
ftr-475	2528	48	to	to	ADP
ftr-475	2528	49	the	the	DET
ftr-475	2528	50	holder	holder	NOUN
ftr-475	2528	51	.	.	PUNCT
ftr-475	2529	1	in	in	ADP
ftr-475	2529	2	the	the	DET
ftr-475	2529	3	case	case	NOUN
ftr-475	2529	4	of	of	ADP
ftr-475	2529	5	notional	notional	ADJ
ftr-475	2529	6	principal	principal	ADJ
ftr-475	2529	7	contracts	contract	NOUN
ftr-475	2529	8	,	,	PUNCT
ftr-475	2529	9	for	for	ADP
ftr-475	2529	10	example	example	NOUN
ftr-475	2529	11	,	,	PUNCT
ftr-475	2529	12	commentators	commentator	NOUN
ftr-475	2529	13	have	have	AUX
ftr-475	2529	14	speculated	speculate	VERB
ftr-475	2529	15	whether	whether	SCONJ
ftr-475	2529	16	inventory	inventory	NOUN
ftr-475	2529	17	accounting	accounting	NOUN
ftr-475	2529	18	is	be	AUX
ftr-475	2529	19	permissible	permissible	ADJ
ftr-475	2529	20	in	in	ADP
ftr-475	2529	21	view	view	NOUN
ftr-475	2529	22	of	of	ADP
ftr-475	2529	23	the	the	DET
ftr-475	2529	24	potential	potential	NOUN
ftr-475	2529	25	for	for	SCONJ
ftr-475	2529	26	them	they	PRON
ftr-475	2529	27	to	to	PART
ftr-475	2529	28	become	become	VERB
ftr-475	2529	29	negative	negative	ADJ
ftr-475	2529	30	in	in	ADP
ftr-475	2529	31	value.35	value.35	NOUN
ftr-475	2529	32	"	"	PUNCT
ftr-475	2529	33	'	'	PUNCT
ftr-475	2529	34	yet	yet	ADV
ftr-475	2529	35	,	,	PUNCT
ftr-475	2529	36	the	the	DET
ftr-475	2529	37	reason	reason	NOUN
ftr-475	2529	38	such	such	ADJ
ftr-475	2529	39	derivative	derivative	ADJ
ftr-475	2529	40	instruments	instrument	NOUN
ftr-475	2529	41	are	be	AUX
ftr-475	2529	42	not	not	PART
ftr-475	2529	43	inventoriable	inventoriable	ADJ
ftr-475	2529	44	appears	appear	VERB
ftr-475	2529	45	to	to	PART
ftr-475	2529	46	have	have	VERB
ftr-475	2529	47	nothing	nothing	PRON
ftr-475	2529	48	to	to	PART
ftr-475	2529	49	do	do	VERB
ftr-475	2529	50	with	with	ADP
ftr-475	2529	51	their	their	PRON
ftr-475	2529	52	potential	potential	NOUN
ftr-475	2529	53	for	for	ADP
ftr-475	2529	54	negative	negative	ADJ
ftr-475	2529	55	value	value	NOUN
ftr-475	2529	56	,	,	PUNCT
ftr-475	2529	57	but	but	CCONJ
ftr-475	2529	58	rather	rather	ADV
ftr-475	2529	59	it	it	PRON
ftr-475	2529	60	seemingly	seemingly	ADV
ftr-475	2529	61	is	be	AUX
ftr-475	2529	62	based	base	VERB
ftr-475	2529	63	on	on	ADP
ftr-475	2529	64	the	the	DET
ftr-475	2529	65	rigid	rigid	ADJ
ftr-475	2529	66	transfer	transfer	NOUN
ftr-475	2529	67	of	of	ADP
ftr-475	2529	68	title	title	NOUN
ftr-475	2529	69	requirements	requirement	NOUN
ftr-475	2529	70	352	352	NUM
ftr-475	2529	71	or	or	CCONJ
ftr-475	2529	72	on	on	ADP
ftr-475	2529	73	the	the	DET
ftr-475	2529	74	notion	notion	NOUN
ftr-475	2529	75	that	that	SCONJ
ftr-475	2529	76	the	the	DET
ftr-475	2529	77	holder	holder	NOUN
ftr-475	2529	78	can	can	AUX
ftr-475	2529	79	not	not	PART
ftr-475	2529	80	truly	truly	ADV
ftr-475	2529	81	be	be	AUX
ftr-475	2529	82	a	a	DET
ftr-475	2529	83	dealer	dealer	NOUN
ftr-475	2529	84	in	in	ADP
ftr-475	2529	85	such	such	ADJ
ftr-475	2529	86	instruments	instrument	NOUN
ftr-475	2529	87	.	.	PUNCT
ftr-475	2530	1	nevertheless	nevertheless	ADV
ftr-475	2530	2	,	,	PUNCT
ftr-475	2530	3	it	it	PRON
ftr-475	2530	4	is	be	AUX
ftr-475	2530	5	probably	probably	ADV
ftr-475	2530	6	true	true	ADJ
ftr-475	2530	7	that	that	SCONJ
ftr-475	2530	8	inventory	inventory	NOUN
ftr-475	2530	9	accounting	accounting	NOUN
ftr-475	2530	10	never	never	ADV
ftr-475	2530	11	envisioned	envision	VERB
ftr-475	2530	12	the	the	DET
ftr-475	2530	13	possibility	possibility	NOUN
ftr-475	2530	14	of	of	ADP
ftr-475	2530	15	negative	negative	ADJ
ftr-475	2530	16	market	market	NOUN
ftr-475	2530	17	values	value	NOUN
ftr-475	2530	18	,	,	PUNCT
ftr-475	2530	19	although	although	SCONJ
ftr-475	2530	20	ultimately	ultimately	ADV
ftr-475	2530	21	the	the	DET
ftr-475	2530	22	matter	matter	NOUN
ftr-475	2530	23	must	must	AUX
ftr-475	2530	24	be	be	AUX
ftr-475	2530	25	considered	consider	VERB
ftr-475	2530	26	uncertain	uncertain	ADJ
ftr-475	2530	27	.	.	PUNCT
ftr-475	2531	1	3	3	NUM
ftr-475	2531	2	348	348	NUM
ftr-475	2531	3	.	.	PUNCT
ftr-475	2531	4	regs	reg	NOUN
ftr-475	2531	5	.	.	PUNCT
ftr-475	2532	1	§	§	PROPN
ftr-475	2532	2	1.471	1.471	NUM
ftr-475	2532	3	-	-	SYM
ftr-475	2532	4	1	1	NUM
ftr-475	2532	5	.	.	X
ftr-475	2532	6	349	349	NUM
ftr-475	2532	7	.	.	PUNCT
ftr-475	2533	1	see	see	VERB
ftr-475	2533	2	i	i	PRON
ftr-475	2533	3	cch	cch	PROPN
ftr-475	2533	4	internal	internal	ADJ
ftr-475	2533	5	revenue	revenue	NOUN
ftr-475	2533	6	manual	manual	NOUN
ftr-475	2533	7	,	,	PUNCT
ftr-475	2533	8	audit	audit	NOUN
ftr-475	2533	9	§	§	PROPN
ftr-475	2533	10	4232.5	4232.5	NUM
ftr-475	2533	11	,	,	PUNCT
ftr-475	2533	12	314(4	314(4	NUM
ftr-475	2533	13	)	)	PUNCT
ftr-475	2533	14	(	(	PUNCT
ftr-475	2533	15	dec	dec	PROPN
ftr-475	2533	16	.	.	PROPN
ftr-475	2533	17	14	14	NUM
ftr-475	2533	18	,	,	PUNCT
ftr-475	2533	19	1976	1976	NUM
ftr-475	2533	20	)	)	PUNCT
ftr-475	2533	21	;	;	PUNCT
ftr-475	2533	22	mark	mark	PROPN
ftr-475	2533	23	rachleff	rachleff	PROPN
ftr-475	2533	24	&	&	CCONJ
ftr-475	2533	25	herman	herman	PROPN
ftr-475	2533	26	m.	m.	PROPN
ftr-475	2533	27	schneider	schneider	PROPN
ftr-475	2533	28	,	,	PUNCT
ftr-475	2533	29	security	security	NOUN
ftr-475	2533	30	and	and	CCONJ
ftr-475	2533	31	commodity	commodity	NOUN
ftr-475	2533	32	dealers	dealer	NOUN
ftr-475	2533	33	206	206	NUM
ftr-475	2533	34	(	(	PUNCT
ftr-475	2533	35	1992	1992	NUM
ftr-475	2533	36	)	)	PUNCT
ftr-475	2533	37	.	.	PUNCT
ftr-475	2534	1	350	350	NUM
ftr-475	2534	2	.	.	PUNCT
ftr-475	2535	1	priv	priv	PROPN
ftr-475	2535	2	.	.	PUNCT
ftr-475	2536	1	let	let	VERB
ftr-475	2536	2	.	.	PUNCT
ftr-475	2537	1	rul	rul	NOUN
ftr-475	2537	2	.	.	PROPN
ftr-475	2537	3	8141035	8141035	NUM
ftr-475	2537	4	(	(	PUNCT
ftr-475	2537	5	june	june	PROPN
ftr-475	2537	6	30	30	NUM
ftr-475	2537	7	,	,	PUNCT
ftr-475	2537	8	1981	1981	NUM
ftr-475	2537	9	)	)	PUNCT
ftr-475	2537	10	.	.	PUNCT
ftr-475	2538	1	351	351	X
ftr-475	2538	2	.	.	PUNCT
ftr-475	2539	1	see	see	VERB
ftr-475	2539	2	,	,	PUNCT
ftr-475	2539	3	e.g.	e.g.	ADV
ftr-475	2539	4	,	,	PUNCT
ftr-475	2539	5	2	2	NUM
ftr-475	2539	6	andrea	andrea	PROPN
ftr-475	2539	7	s.	s.	PROPN
ftr-475	2539	8	kramer	kramer	PROPN
ftr-475	2539	9	,	,	PUNCT
ftr-475	2539	10	financial	financial	ADJ
ftr-475	2539	11	products	product	NOUN
ftr-475	2539	12	:	:	PUNCT
ftr-475	2539	13	taxation	taxation	NOUN
ftr-475	2539	14	,	,	PUNCT
ftr-475	2539	15	regulation	regulation	NOUN
ftr-475	2539	16	,	,	PUNCT
ftr-475	2539	17	and	and	CCONJ
ftr-475	2539	18	design	design	NOUN
ftr-475	2539	19	,	,	PUNCT
ftr-475	2539	20	§	§	PROPN
ftr-475	2539	21	60.2(b)(2)(ii	60.2(b)(2)(ii	NOUN
ftr-475	2539	22	)	)	PUNCT
ftr-475	2539	23	,	,	PUNCT
ftr-475	2539	24	at	at	ADP
ftr-475	2539	25	1437	1437	NUM
ftr-475	2539	26	-	-	SYM
ftr-475	2539	27	38	38	NUM
ftr-475	2539	28	(	(	PUNCT
ftr-475	2539	29	1991	1991	NUM
ftr-475	2539	30	)	)	PUNCT
ftr-475	2539	31	.	.	PUNCT
ftr-475	2540	1	352	352	NUM
ftr-475	2540	2	.	.	PUNCT
ftr-475	2541	1	see	see	VERB
ftr-475	2541	2	regs	reg	NOUN
ftr-475	2541	3	.	.	PUNCT
ftr-475	2542	1	§	§	PROPN
ftr-475	2542	2	1.471	1.471	NUM
ftr-475	2542	3	-	-	SYM
ftr-475	2542	4	1	1	NUM
ftr-475	2542	5	(	(	PUNCT
ftr-475	2542	6	"	"	PUNCT
ftr-475	2542	7	merchandise	merchandise	NOUN
ftr-475	2542	8	should	should	AUX
ftr-475	2542	9	be	be	AUX
ftr-475	2542	10	included	include	VERB
ftr-475	2542	11	in	in	ADP
ftr-475	2542	12	the	the	DET
ftr-475	2542	13	inventory	inventory	NOUN
ftr-475	2542	14	only	only	ADV
ftr-475	2542	15	if	if	SCONJ
ftr-475	2542	16	title	title	NOUN
ftr-475	2542	17	thereto	thereto	VERB
ftr-475	2542	18	is	be	AUX
ftr-475	2542	19	vested	vest	VERB
ftr-475	2542	20	in	in	ADP
ftr-475	2542	21	the	the	DET
ftr-475	2542	22	taxpayer	taxpayer	NOUN
ftr-475	2542	23	....	....	PUNCT
ftr-475	2543	1	a	a	DET
ftr-475	2543	2	purchaser	purchaser	NOUN
ftr-475	2543	3	...	...	PUNCT
ftr-475	2543	4	should	should	AUX
ftr-475	2543	5	not	not	PART
ftr-475	2543	6	include	include	VERB
ftr-475	2543	7	in	in	ADP
ftr-475	2543	8	goods	good	NOUN
ftr-475	2543	9	ordered	order	VERB
ftr-475	2543	10	for	for	ADP
ftr-475	2543	11	future	future	ADJ
ftr-475	2543	12	delivery	delivery	NOUN
ftr-475	2543	13	,	,	PUNCT
ftr-475	2543	14	transfer	transfer	NOUN
ftr-475	2543	15	of	of	ADP
ftr-475	2543	16	title	title	NOUN
ftr-475	2543	17	to	to	ADP
ftr-475	2543	18	which	which	PRON
ftr-475	2543	19	has	have	AUX
ftr-475	2543	20	not	not	PART
ftr-475	2543	21	yet	yet	ADV
ftr-475	2543	22	been	be	AUX
ftr-475	2543	23	effected	effect	VERB
ftr-475	2543	24	.	.	PUNCT
ftr-475	2543	25	"	"	PUNCT
ftr-475	2543	26	)	)	PUNCT
ftr-475	2543	27	.	.	PUNCT
ftr-475	2544	1	353	353	NUM
ftr-475	2544	2	.	.	PUNCT
ftr-475	2545	1	one	one	NUM
ftr-475	2545	2	area	area	NOUN
ftr-475	2545	3	under	under	ADP
ftr-475	2545	4	the	the	DET
ftr-475	2545	5	current	current	ADJ
ftr-475	2545	6	inventory	inventory	NOUN
ftr-475	2545	7	accounting	accounting	NOUN
ftr-475	2545	8	rules	rule	NOUN
ftr-475	2545	9	where	where	SCONJ
ftr-475	2545	10	negative	negative	ADJ
ftr-475	2545	11	values	value	NOUN
ftr-475	2545	12	are	be	AUX
ftr-475	2545	13	possible	possible	ADJ
ftr-475	2545	14	with	with	ADP
ftr-475	2545	15	respect	respect	NOUN
ftr-475	2545	16	to	to	ADP
ftr-475	2545	17	merchandise	merchandise	NOUN
ftr-475	2545	18	relates	relate	VERB
ftr-475	2545	19	to	to	ADP
ftr-475	2545	20	"	"	PUNCT
ftr-475	2545	21	subnormal	subnormal	ADJ
ftr-475	2545	22	"	"	PUNCT
ftr-475	2545	23	goods	good	NOUN
ftr-475	2545	24	.	.	PUNCT
ftr-475	2546	1	in	in	ADP
ftr-475	2546	2	general	general	ADJ
ftr-475	2546	3	,	,	PUNCT
ftr-475	2546	4	a	a	DET
ftr-475	2546	5	taxpayer	taxpayer	NOUN
ftr-475	2546	6	is	be	AUX
ftr-475	2546	7	entitled	entitle	VERB
ftr-475	2546	8	to	to	PART
ftr-475	2546	9	value	value	VERB
ftr-475	2546	10	subnormal	subnormal	ADJ
ftr-475	2546	11	goods	good	NOUN
ftr-475	2546	12	at	at	ADP
ftr-475	2546	13	their	their	PRON
ftr-475	2546	14	bona	bona	ADJ
ftr-475	2546	15	fide	fide	NOUN
ftr-475	2546	16	selling	sell	VERB
ftr-475	2546	17	price	price	NOUN
ftr-475	2546	18	minus	minus	CCONJ
ftr-475	2546	19	direct	direct	ADJ
ftr-475	2546	20	disposition	disposition	NOUN
ftr-475	2546	21	costs	cost	NOUN
ftr-475	2546	22	.	.	PUNCT
ftr-475	2547	1	regs	reg	NOUN
ftr-475	2547	2	.	.	PUNCT
ftr-475	2548	1	§	§	PROPN
ftr-475	2548	2	1.471	1.471	NUM
ftr-475	2548	3	-	-	SYM
ftr-475	2548	4	2(c	2(c	NUM
ftr-475	2548	5	)	)	PUNCT
ftr-475	2548	6	.	.	PUNCT
ftr-475	2549	1	if	if	SCONJ
ftr-475	2549	2	disposition	disposition	NOUN
ftr-475	2549	3	costs	cost	NOUN
ftr-475	2549	4	equal	equal	ADJ
ftr-475	2549	5	or	or	CCONJ
ftr-475	2549	6	exceed	exceed	VERB
ftr-475	2549	7	the	the	DET
ftr-475	2549	8	selling	selling	NOUN
ftr-475	2549	9	price	price	NOUN
ftr-475	2549	10	,	,	PUNCT
ftr-475	2549	11	a	a	DET
ftr-475	2549	12	zero	zero	NUM
ftr-475	2549	13	or	or	CCONJ
ftr-475	2549	14	negative	negative	ADJ
ftr-475	2549	15	value	value	NOUN
ftr-475	2549	16	would	would	AUX
ftr-475	2549	17	result	result	VERB
ftr-475	2549	18	.	.	PUNCT
ftr-475	2550	1	there	there	PRON
ftr-475	2550	2	appears	appear	VERB
ftr-475	2550	3	to	to	PART
ftr-475	2550	4	be	be	AUX
ftr-475	2550	5	no	no	DET
ftr-475	2550	6	direct	direct	ADJ
ftr-475	2550	7	authority	authority	NOUN
ftr-475	2550	8	on	on	ADP
ftr-475	2550	9	this	this	DET
ftr-475	2550	10	issue	issue	NOUN
ftr-475	2550	11	,	,	PUNCT
ftr-475	2550	12	although	although	SCONJ
ftr-475	2550	13	one	one	NUM
ftr-475	2550	14	commentator	commentator	NOUN
ftr-475	2550	15	has	have	AUX
ftr-475	2550	16	recognized	recognize	VERB
ftr-475	2550	17	the	the	DET
ftr-475	2550	18	issue	issue	NOUN
ftr-475	2550	19	:	:	PUNCT
ftr-475	2550	20	presumably	presumably	ADV
ftr-475	2550	21	,	,	PUNCT
ftr-475	2550	22	the	the	DET
ftr-475	2550	23	offset	offset	NOUN
ftr-475	2550	24	for	for	ADP
ftr-475	2550	25	the	the	DET
ftr-475	2550	26	costs	cost	NOUN
ftr-475	2550	27	of	of	ADP
ftr-475	2550	28	disposition	disposition	NOUN
ftr-475	2550	29	enables	enable	VERB
ftr-475	2550	30	a	a	DET
ftr-475	2550	31	taxpayer	taxpayer	NOUN
ftr-475	2550	32	to	to	PART
ftr-475	2550	33	reduce	reduce	VERB
ftr-475	2550	34	inventory	inventory	NOUN
ftr-475	2550	35	carrying	carry	VERB
ftr-475	2550	36	values	value	NOUN
ftr-475	2550	37	to	to	ADP
ftr-475	2550	38	a	a	DET
ftr-475	2550	39	zero	zero	NUM
ftr-475	2550	40	cost	cost	NOUN
ftr-475	2550	41	in	in	ADP
ftr-475	2550	42	some	some	DET
ftr-475	2550	43	cases	case	NOUN
ftr-475	2550	44	.	.	PUNCT
ftr-475	2551	1	it	it	PRON
ftr-475	2551	2	would	would	AUX
ftr-475	2551	3	not	not	PART
ftr-475	2551	4	seem	seem	VERB
ftr-475	2551	5	appropriate	appropriate	ADJ
ftr-475	2551	6	to	to	PART
ftr-475	2551	7	permit	permit	VERB
ftr-475	2551	8	a	a	DET
ftr-475	2551	9	taxpayer	taxpayer	NOUN
ftr-475	2551	10	to	to	PART
ftr-475	2551	11	create	create	VERB
ftr-475	2551	12	a	a	DET
ftr-475	2551	13	negative	negative	ADJ
ftr-475	2551	14	scrap	scrap	NOUN
ftr-475	2551	15	value	value	NOUN
ftr-475	2551	16	and	and	CCONJ
ftr-475	2551	17	deduct	deduct	VERB
ftr-475	2551	18	currently	currently	ADV
ftr-475	2551	19	the	the	DET
ftr-475	2551	20	excess	excess	ADJ
ftr-475	2551	21	disposition	disposition	NOUN
ftr-475	2551	22	costs	cost	NOUN
ftr-475	2551	23	not	not	PART
ftr-475	2551	24	yet	yet	ADV
ftr-475	2551	25	incurred	incur	VERB
ftr-475	2551	26	as	as	ADP
ftr-475	2551	27	an	an	DET
ftr-475	2551	28	inventory	inventory	NOUN
ftr-475	2551	29	writedown	writedown	VERB
ftr-475	2551	30	.	.	PUNCT
ftr-475	2552	1	1	1	NUM
ftr-475	2552	2	leslie	leslie	PROPN
ftr-475	2552	3	j.	j.	PROPN
ftr-475	2552	4	schneider	schneider	PROPN
ftr-475	2552	5	,	,	PUNCT
ftr-475	2552	6	federal	federal	ADJ
ftr-475	2552	7	income	income	NOUN
ftr-475	2552	8	taxation	taxation	NOUN
ftr-475	2552	9	of	of	ADP
ftr-475	2552	10	inventories	inventory	NOUN
ftr-475	2552	11	,	,	PUNCT
ftr-475	2552	12	6.03[3	6.03[3	NUM
ftr-475	2552	13	]	]	PUNCT
ftr-475	2552	14	,	,	PUNCT
ftr-475	2552	15	at	at	ADP
ftr-475	2552	16	6	6	NUM
ftr-475	2552	17	-	-	SYM
ftr-475	2552	18	15	15	NUM
ftr-475	2552	19	(	(	PUNCT
ftr-475	2552	20	1994	1994	NUM
ftr-475	2552	21	)	)	PUNCT
ftr-475	2552	22	.	.	PUNCT
ftr-475	2553	1	[	[	X
ftr-475	2553	2	vol	vol	NOUN
ftr-475	2553	3	2:4	2:4	NUM
ftr-475	2553	4	tax	tax	NOUN
ftr-475	2553	5	aspects	aspect	NOUN
ftr-475	2553	6	of	of	ADP
ftr-475	2553	7	remic	remic	ADJ
ftr-475	2553	8	residual	residual	ADJ
ftr-475	2553	9	interests	interest	NOUN
ftr-475	2553	10	a	a	DET
ftr-475	2553	11	third	third	ADJ
ftr-475	2553	12	consideration	consideration	NOUN
ftr-475	2553	13	is	be	AUX
ftr-475	2553	14	that	that	SCONJ
ftr-475	2553	15	,	,	PUNCT
ftr-475	2553	16	even	even	ADV
ftr-475	2553	17	if	if	SCONJ
ftr-475	2553	18	one	one	NOUN
ftr-475	2553	19	accepts	accept	VERB
ftr-475	2553	20	that	that	SCONJ
ftr-475	2553	21	residual	residual	ADJ
ftr-475	2553	22	interests	interest	NOUN
ftr-475	2553	23	are	be	AUX
ftr-475	2553	24	securities	security	NOUN
ftr-475	2553	25	capable	capable	ADJ
ftr-475	2553	26	in	in	ADP
ftr-475	2553	27	theory	theory	NOUN
ftr-475	2553	28	of	of	ADP
ftr-475	2553	29	being	be	AUX
ftr-475	2553	30	inventoried	inventorie	VERB
ftr-475	2553	31	,	,	PUNCT
ftr-475	2553	32	generally	generally	ADV
ftr-475	2553	33	only	only	ADV
ftr-475	2553	34	property	property	VERB
ftr-475	2553	35	the	the	DET
ftr-475	2553	36	sales	sale	NOUN
ftr-475	2553	37	of	of	ADP
ftr-475	2553	38	which	which	PRON
ftr-475	2553	39	are	be	AUX
ftr-475	2553	40	expected	expect	VERB
ftr-475	2553	41	to	to	PART
ftr-475	2553	42	generate	generate	VERB
ftr-475	2553	43	a	a	DET
ftr-475	2553	44	profit	profit	NOUN
ftr-475	2553	45	are	be	AUX
ftr-475	2553	46	properly	properly	ADV
ftr-475	2553	47	inventoriable	inventoriable	ADJ
ftr-475	2553	48	.	.	PUNCT
ftr-475	2553	49	"	"	PUNCT
ftr-475	2554	1	4	4	NUM
ftr-475	2554	2	in	in	ADP
ftr-475	2554	3	the	the	DET
ftr-475	2554	4	case	case	NOUN
ftr-475	2554	5	of	of	ADP
ftr-475	2554	6	securities	security	NOUN
ftr-475	2554	7	dealer	dealer	NOUN
ftr-475	2554	8	that	that	PRON
ftr-475	2554	9	acquires	acquire	VERB
ftr-475	2554	10	residual	residual	ADJ
ftr-475	2554	11	interests	interest	NOUN
ftr-475	2554	12	from	from	ADP
ftr-475	2554	13	remic	remic	ADJ
ftr-475	2554	14	sponsors	sponsor	NOUN
ftr-475	2554	15	or	or	CCONJ
ftr-475	2554	16	other	other	ADJ
ftr-475	2554	17	third	third	ADJ
ftr-475	2554	18	parties	party	NOUN
ftr-475	2554	19	for	for	ADP
ftr-475	2554	20	the	the	DET
ftr-475	2554	21	purpose	purpose	NOUN
ftr-475	2554	22	of	of	ADP
ftr-475	2554	23	then	then	ADV
ftr-475	2554	24	marketing	market	VERB
ftr-475	2554	25	them	they	PRON
ftr-475	2554	26	at	at	ADP
ftr-475	2554	27	a	a	DET
ftr-475	2554	28	mark	mark	NOUN
ftr-475	2554	29	-	-	PUNCT
ftr-475	2554	30	up	up	NOUN
ftr-475	2554	31	to	to	ADP
ftr-475	2554	32	customers	customer	NOUN
ftr-475	2554	33	,	,	PUNCT
ftr-475	2554	34	this	this	DET
ftr-475	2554	35	point	point	NOUN
ftr-475	2554	36	is	be	AUX
ftr-475	2554	37	not	not	PART
ftr-475	2554	38	an	an	DET
ftr-475	2554	39	issue	issue	NOUN
ftr-475	2554	40	.	.	PUNCT
ftr-475	2555	1	"	"	PUNCT
ftr-475	2555	2	'	'	PUNCT
ftr-475	2555	3	manifestly	manifestly	ADV
ftr-475	2555	4	,	,	PUNCT
ftr-475	2555	5	such	such	DET
ftr-475	2555	6	a	a	DET
ftr-475	2555	7	dealer	dealer	NOUN
ftr-475	2555	8	is	be	AUX
ftr-475	2555	9	seeking	seek	VERB
ftr-475	2555	10	to	to	PART
ftr-475	2555	11	turn	turn	VERB
ftr-475	2555	12	a	a	DET
ftr-475	2555	13	profit	profit	NOUN
ftr-475	2555	14	and	and	CCONJ
ftr-475	2555	15	inventory	inventory	NOUN
ftr-475	2555	16	treatment	treatment	NOUN
ftr-475	2555	17	in	in	ADP
ftr-475	2555	18	such	such	DET
ftr-475	2555	19	a	a	DET
ftr-475	2555	20	case	case	NOUN
ftr-475	2555	21	would	would	AUX
ftr-475	2555	22	seem	seem	VERB
ftr-475	2555	23	entirely	entirely	ADV
ftr-475	2555	24	appropriate	appropriate	ADJ
ftr-475	2555	25	.	.	PUNCT
ftr-475	2556	1	however	however	ADV
ftr-475	2556	2	,	,	PUNCT
ftr-475	2556	3	a	a	DET
ftr-475	2556	4	less	less	ADV
ftr-475	2556	5	clear	clear	ADJ
ftr-475	2556	6	case	case	NOUN
ftr-475	2556	7	concerns	concern	VERB
ftr-475	2556	8	the	the	DET
ftr-475	2556	9	remic	remic	ADJ
ftr-475	2556	10	sponsor	sponsor	NOUN
ftr-475	2556	11	that	that	SCONJ
ftr-475	2556	12	"	"	PUNCT
ftr-475	2556	13	originates	originate	NOUN
ftr-475	2556	14	"	"	PUNCT
ftr-475	2556	15	residual	residual	ADJ
ftr-475	2556	16	interests	interest	NOUN
ftr-475	2556	17	and	and	CCONJ
ftr-475	2556	18	is	be	AUX
ftr-475	2556	19	considered	consider	VERB
ftr-475	2556	20	a	a	DET
ftr-475	2556	21	dealer	dealer	NOUN
ftr-475	2556	22	therein	therein	ADV
ftr-475	2556	23	by	by	ADP
ftr-475	2556	24	virtue	virtue	NOUN
ftr-475	2556	25	of	of	ADP
ftr-475	2556	26	the	the	DET
ftr-475	2556	27	fact	fact	NOUN
ftr-475	2556	28	that	that	SCONJ
ftr-475	2556	29	it	it	PRON
ftr-475	2556	30	regularly	regularly	ADV
ftr-475	2556	31	creates	create	VERB
ftr-475	2556	32	and	and	CCONJ
ftr-475	2556	33	sells	sell	VERB
ftr-475	2556	34	them	they	PRON
ftr-475	2556	35	.	.	PUNCT
ftr-475	2556	36	"	"	PUNCT
ftr-475	2557	1	in	in	ADP
ftr-475	2557	2	this	this	DET
ftr-475	2557	3	case	case	NOUN
ftr-475	2557	4	,	,	PUNCT
ftr-475	2557	5	if	if	SCONJ
ftr-475	2557	6	the	the	DET
ftr-475	2557	7	residual	residual	ADJ
ftr-475	2557	8	interests	interest	NOUN
ftr-475	2557	9	are	be	AUX
ftr-475	2557	10	not	not	PART
ftr-475	2557	11	being	be	AUX
ftr-475	2557	12	sold	sell	VERB
ftr-475	2557	13	at	at	ADP
ftr-475	2557	14	a	a	DET
ftr-475	2557	15	gain	gain	NOUN
ftr-475	2557	16	(	(	PUNCT
ftr-475	2557	17	e.g.	e.g.	ADV
ftr-475	2557	18	,	,	PUNCT
ftr-475	2557	19	the	the	DET
ftr-475	2557	20	sponsor	sponsor	NOUN
ftr-475	2557	21	must	must	AUX
ftr-475	2557	22	make	make	VERB
ftr-475	2557	23	an	an	DET
ftr-475	2557	24	up	up	ADJ
ftr-475	2557	25	-	-	PUNCT
ftr-475	2557	26	front	front	NOUN
ftr-475	2557	27	payment	payment	NOUN
ftr-475	2557	28	to	to	ADP
ftr-475	2557	29	the	the	DET
ftr-475	2557	30	transferor	transferor	NOUN
ftr-475	2557	31	)	)	PUNCT
ftr-475	2557	32	,	,	PUNCT
ftr-475	2557	33	then	then	ADV
ftr-475	2557	34	the	the	DET
ftr-475	2557	35	sponsor	sponsor	NOUN
ftr-475	2557	36	will	will	AUX
ftr-475	2557	37	not	not	PART
ftr-475	2557	38	earn	earn	VERB
ftr-475	2557	39	,	,	PUNCT
ftr-475	2557	40	and	and	CCONJ
ftr-475	2557	41	will	will	AUX
ftr-475	2557	42	have	have	VERB
ftr-475	2557	43	no	no	DET
ftr-475	2557	44	expectation	expectation	NOUN
ftr-475	2557	45	of	of	ADP
ftr-475	2557	46	earning	earn	VERB
ftr-475	2557	47	,	,	PUNCT
ftr-475	2557	48	any	any	DET
ftr-475	2557	49	profit	profit	NOUN
ftr-475	2557	50	on	on	ADP
ftr-475	2557	51	the	the	DET
ftr-475	2557	52	transfer	transfer	NOUN
ftr-475	2557	53	of	of	ADP
ftr-475	2557	54	the	the	DET
ftr-475	2557	55	residual	residual	ADJ
ftr-475	2557	56	interest	interest	NOUN
ftr-475	2557	57	itself	itself	PRON
ftr-475	2557	58	.	.	PUNCT
ftr-475	2558	1	it	it	PRON
ftr-475	2558	2	is	be	AUX
ftr-475	2558	3	true	true	ADJ
ftr-475	2558	4	that	that	SCONJ
ftr-475	2558	5	overall	overall	ADJ
ftr-475	2558	6	the	the	DET
ftr-475	2558	7	sponsor	sponsor	NOUN
ftr-475	2558	8	may	may	AUX
ftr-475	2558	9	expect	expect	VERB
ftr-475	2558	10	to	to	PART
ftr-475	2558	11	earn	earn	VERB
ftr-475	2558	12	a	a	DET
ftr-475	2558	13	net	net	ADJ
ftr-475	2558	14	profit	profit	NOUN
ftr-475	2558	15	on	on	ADP
ftr-475	2558	16	the	the	DET
ftr-475	2558	17	creation	creation	NOUN
ftr-475	2558	18	and	and	CCONJ
ftr-475	2558	19	sale	sale	NOUN
ftr-475	2558	20	of	of	ADP
ftr-475	2558	21	both	both	CCONJ
ftr-475	2558	22	the	the	DET
ftr-475	2558	23	residual	residual	ADJ
ftr-475	2558	24	and	and	CCONJ
ftr-475	2558	25	regular	regular	ADJ
ftr-475	2558	26	interests	interest	NOUN
ftr-475	2558	27	,	,	PUNCT
ftr-475	2558	28	and	and	CCONJ
ftr-475	2558	29	it	it	PRON
ftr-475	2558	30	could	could	AUX
ftr-475	2558	31	be	be	AUX
ftr-475	2558	32	argued	argue	VERB
ftr-475	2558	33	the	the	DET
ftr-475	2558	34	loss	loss	NOUN
ftr-475	2558	35	on	on	ADP
ftr-475	2558	36	the	the	DET
ftr-475	2558	37	transfer	transfer	NOUN
ftr-475	2558	38	of	of	ADP
ftr-475	2558	39	the	the	DET
ftr-475	2558	40	residual	residual	ADJ
ftr-475	2558	41	interest	interest	NOUN
ftr-475	2558	42	is	be	AUX
ftr-475	2558	43	part	part	NOUN
ftr-475	2558	44	of	of	ADP
ftr-475	2558	45	earning	earn	VERB
ftr-475	2558	46	that	that	DET
ftr-475	2558	47	overall	overall	ADJ
ftr-475	2558	48	profit	profit	NOUN
ftr-475	2558	49	.	.	PUNCT
ftr-475	2559	1	yet	yet	ADV
ftr-475	2559	2	,	,	PUNCT
ftr-475	2559	3	inventory	inventory	NOUN
ftr-475	2559	4	accounting	accounting	NOUN
ftr-475	2559	5	authorities	authority	NOUN
ftr-475	2559	6	suggest	suggest	VERB
ftr-475	2559	7	that	that	SCONJ
ftr-475	2559	8	the	the	DET
ftr-475	2559	9	residual	residual	ADJ
ftr-475	2559	10	interest	interest	NOUN
ftr-475	2559	11	in	in	ADP
ftr-475	2559	12	and	and	CCONJ
ftr-475	2559	13	of	of	ADP
ftr-475	2559	14	itself	itself	PRON
ftr-475	2559	15	must	must	AUX
ftr-475	2559	16	be	be	AUX
ftr-475	2559	17	held	hold	VERB
ftr-475	2559	18	with	with	ADP
ftr-475	2559	19	the	the	DET
ftr-475	2559	20	requisite	requisite	ADJ
ftr-475	2559	21	profit	profit	NOUN
ftr-475	2559	22	expectation	expectation	NOUN
ftr-475	2559	23	.	.	PUNCT
ftr-475	2560	1	"7	"7	ADJ
ftr-475	2560	2	an	an	DET
ftr-475	2560	3	alternative	alternative	ADJ
ftr-475	2560	4	way	way	NOUN
ftr-475	2560	5	in	in	ADP
ftr-475	2560	6	which	which	PRON
ftr-475	2560	7	residual	residual	ADJ
ftr-475	2560	8	interests	interest	NOUN
ftr-475	2560	9	that	that	PRON
ftr-475	2560	10	will	will	AUX
ftr-475	2560	11	not	not	PART
ftr-475	2560	12	be	be	AUX
ftr-475	2560	13	sold	sell	VERB
ftr-475	2560	14	at	at	ADP
ftr-475	2560	15	a	a	DET
ftr-475	2560	16	profit	profit	NOUN
ftr-475	2560	17	may	may	AUX
ftr-475	2560	18	be	be	AUX
ftr-475	2560	19	accounted	account	VERB
ftr-475	2560	20	for	for	ADP
ftr-475	2560	21	,	,	PUNCT
ftr-475	2560	22	at	at	ADP
ftr-475	2560	23	least	least	ADJ
ftr-475	2560	24	theoretically	theoretically	ADV
ftr-475	2560	25	,	,	PUNCT
ftr-475	2560	26	is	be	AUX
ftr-475	2560	27	by	by	ADP
ftr-475	2560	28	integrating	integrate	VERB
ftr-475	2560	29	the	the	DET
ftr-475	2560	30	loss	loss	NOUN
ftr-475	2560	31	on	on	ADP
ftr-475	2560	32	the	the	DET
ftr-475	2560	33	transfer	transfer	NOUN
ftr-475	2560	34	of	of	ADP
ftr-475	2560	35	them	they	PRON
ftr-475	2560	36	with	with	ADP
ftr-475	2560	37	the	the	DET
ftr-475	2560	38	gain	gain	NOUN
ftr-475	2560	39	on	on	ADP
ftr-475	2560	40	the	the	DET
ftr-475	2560	41	sale	sale	NOUN
ftr-475	2560	42	of	of	ADP
ftr-475	2560	43	the	the	DET
ftr-475	2560	44	regular	regular	ADJ
ftr-475	2560	45	interests	interest	NOUN
ftr-475	2560	46	.	.	PUNCT
ftr-475	2561	1	that	that	PRON
ftr-475	2561	2	is	be	AUX
ftr-475	2561	3	,	,	PUNCT
ftr-475	2561	4	to	to	ADP
ftr-475	2561	5	the	the	DET
ftr-475	2561	6	extent	extent	NOUN
ftr-475	2561	7	that	that	SCONJ
ftr-475	2561	8	the	the	DET
ftr-475	2561	9	regular	regular	ADJ
ftr-475	2561	10	interests	interest	NOUN
ftr-475	2561	11	in	in	ADP
ftr-475	2561	12	the	the	DET
ftr-475	2561	13	remic	remic	NOUN
ftr-475	2561	14	are	be	AUX
ftr-475	2561	15	held	hold	VERB
ftr-475	2561	16	in	in	ADP
ftr-475	2561	17	inventory	inventory	NOUN
ftr-475	2561	18	,	,	PUNCT
ftr-475	2561	19	a	a	DET
ftr-475	2561	20	portion	portion	NOUN
ftr-475	2561	21	of	of	ADP
ftr-475	2561	22	the	the	DET
ftr-475	2561	23	loss	loss	NOUN
ftr-475	2561	24	on	on	ADP
ftr-475	2561	25	the	the	DET
ftr-475	2561	26	residual	residual	ADJ
ftr-475	2561	27	interest	interest	NOUN
ftr-475	2561	28	transfer	transfer	NOUN
ftr-475	2561	29	is	be	AUX
ftr-475	2561	30	an	an	DET
ftr-475	2561	31	adjustment	adjustment	NOUN
ftr-475	2561	32	to	to	ADP
ftr-475	2561	33	the	the	DET
ftr-475	2561	34	inventory	inventory	NOUN
ftr-475	2561	35	of	of	ADP
ftr-475	2561	36	such	such	ADJ
ftr-475	2561	37	regular	regular	ADJ
ftr-475	2561	38	interests	interest	NOUN
ftr-475	2561	39	.	.	PUNCT
ftr-475	2562	1	in	in	ADP
ftr-475	2562	2	essence	essence	NOUN
ftr-475	2562	3	,	,	PUNCT
ftr-475	2562	4	the	the	DET
ftr-475	2562	5	loss	loss	NOUN
ftr-475	2562	6	is	be	AUX
ftr-475	2562	7	capitalized	capitalize	VERB
ftr-475	2562	8	into	into	ADP
ftr-475	2562	9	the	the	DET
ftr-475	2562	10	cost	cost	NOUN
ftr-475	2562	11	or	or	CCONJ
ftr-475	2562	12	basis	basis	VERB
ftr-475	2562	13	the	the	DET
ftr-475	2562	14	regular	regular	ADJ
ftr-475	2562	15	interests.35s	interests.35s	PROPN
ftr-475	2562	16	although	although	SCONJ
ftr-475	2562	17	this	this	DET
ftr-475	2562	18	type	type	NOUN
ftr-475	2562	19	354	354	NUM
ftr-475	2562	20	.	.	PUNCT
ftr-475	2563	1	see	see	VERB
ftr-475	2563	2	,	,	PUNCT
ftr-475	2563	3	e.g.	e.g.	ADV
ftr-475	2563	4	,	,	PUNCT
ftr-475	2563	5	united	united	PROPN
ftr-475	2563	6	states	states	PROPN
ftr-475	2563	7	v.	v.	ADP
ftr-475	2563	8	ingredient	ingredient	PROPN
ftr-475	2563	9	technology	technology	PROPN
ftr-475	2563	10	corp	corp	PROPN
ftr-475	2563	11	.	.	PROPN
ftr-475	2563	12	,	,	PUNCT
ftr-475	2563	13	698	698	NUM
ftr-475	2563	14	f.2d	f.2d	ADP
ftr-475	2563	15	88	88	NUM
ftr-475	2563	16	,	,	PUNCT
ftr-475	2563	17	94	94	NUM
ftr-475	2563	18	-	-	SYM
ftr-475	2563	19	95	95	NUM
ftr-475	2563	20	(	(	PUNCT
ftr-475	2563	21	2d	2d	NUM
ftr-475	2563	22	cir	cir	NOUN
ftr-475	2563	23	.	.	PUNCT
ftr-475	2563	24	1983	1983	NUM
ftr-475	2563	25	)	)	PUNCT
ftr-475	2563	26	.	.	PUNCT
ftr-475	2564	1	355	355	NUM
ftr-475	2564	2	.	.	PUNCT
ftr-475	2565	1	query	query	NOUN
ftr-475	2565	2	:	:	PUNCT
ftr-475	2565	3	how	how	SCONJ
ftr-475	2565	4	many	many	ADJ
ftr-475	2565	5	taxpayers	taxpayer	NOUN
ftr-475	2565	6	actually	actually	ADV
ftr-475	2565	7	act	act	VERB
ftr-475	2565	8	as	as	ADP
ftr-475	2565	9	this	this	DET
ftr-475	2565	10	type	type	NOUN
ftr-475	2565	11	of	of	ADP
ftr-475	2565	12	dealer	dealer	NOUN
ftr-475	2565	13	?	?	PUNCT
ftr-475	2566	1	356	356	NUM
ftr-475	2566	2	.	.	PUNCT
ftr-475	2567	1	on	on	ADP
ftr-475	2567	2	the	the	DET
ftr-475	2567	3	treatment	treatment	NOUN
ftr-475	2567	4	of	of	ADP
ftr-475	2567	5	originators	originator	NOUN
ftr-475	2567	6	of	of	ADP
ftr-475	2567	7	securities	security	NOUN
ftr-475	2567	8	as	as	ADP
ftr-475	2567	9	dealers	dealer	NOUN
ftr-475	2567	10	therein	therein	ADV
ftr-475	2567	11	,	,	PUNCT
ftr-475	2567	12	see	see	VERB
ftr-475	2567	13	infra	infra	NOUN
ftr-475	2567	14	text	text	NOUN
ftr-475	2567	15	accompanying	accompany	VERB
ftr-475	2567	16	note	note	NOUN
ftr-475	2567	17	371	371	NUM
ftr-475	2567	18	.	.	PUNCT
ftr-475	2567	19	357	357	NUM
ftr-475	2567	20	.	.	PUNCT
ftr-475	2568	1	for	for	ADP
ftr-475	2568	2	example	example	NOUN
ftr-475	2568	3	,	,	PUNCT
ftr-475	2568	4	an	an	DET
ftr-475	2568	5	analogous	analogous	ADJ
ftr-475	2568	6	situation	situation	NOUN
ftr-475	2568	7	concerns	concern	VERB
ftr-475	2568	8	promotional	promotional	ADJ
ftr-475	2568	9	goods	good	NOUN
ftr-475	2568	10	,	,	PUNCT
ftr-475	2568	11	where	where	SCONJ
ftr-475	2568	12	a	a	DET
ftr-475	2568	13	merchant	merchant	NOUN
ftr-475	2568	14	will	will	AUX
ftr-475	2568	15	take	take	VERB
ftr-475	2568	16	a	a	DET
ftr-475	2568	17	loss	loss	NOUN
ftr-475	2568	18	on	on	ADP
ftr-475	2568	19	certain	certain	ADJ
ftr-475	2568	20	giveaways	giveaway	NOUN
ftr-475	2568	21	or	or	CCONJ
ftr-475	2568	22	below	below	ADP
ftr-475	2568	23	cost	cost	NOUN
ftr-475	2568	24	sales	sale	NOUN
ftr-475	2568	25	in	in	ADP
ftr-475	2568	26	order	order	NOUN
ftr-475	2568	27	to	to	PART
ftr-475	2568	28	realize	realize	VERB
ftr-475	2568	29	an	an	DET
ftr-475	2568	30	overall	overall	ADJ
ftr-475	2568	31	profit	profit	NOUN
ftr-475	2568	32	on	on	ADP
ftr-475	2568	33	a	a	DET
ftr-475	2568	34	tie	tie	NOUN
ftr-475	2568	35	-	-	PUNCT
ftr-475	2568	36	in	in	NOUN
ftr-475	2568	37	product	product	NOUN
ftr-475	2568	38	(	(	PUNCT
ftr-475	2568	39	e.g.	e.g.	ADV
ftr-475	2568	40	,	,	PUNCT
ftr-475	2568	41	get	get	VERB
ftr-475	2568	42	a	a	DET
ftr-475	2568	43	free	free	ADJ
ftr-475	2568	44	refrigerator	refrigerator	NOUN
ftr-475	2568	45	on	on	ADP
ftr-475	2568	46	the	the	DET
ftr-475	2568	47	purchase	purchase	NOUN
ftr-475	2568	48	of	of	ADP
ftr-475	2568	49	a	a	DET
ftr-475	2568	50	new	new	ADJ
ftr-475	2568	51	car	car	NOUN
ftr-475	2568	52	)	)	PUNCT
ftr-475	2568	53	.	.	PUNCT
ftr-475	2569	1	it	it	PRON
ftr-475	2569	2	appears	appear	VERB
ftr-475	2569	3	settled	settle	VERB
ftr-475	2569	4	that	that	SCONJ
ftr-475	2569	5	promotional	promotional	ADJ
ftr-475	2569	6	goods	good	NOUN
ftr-475	2569	7	that	that	PRON
ftr-475	2569	8	are	be	AUX
ftr-475	2569	9	being	be	AUX
ftr-475	2569	10	sold	sell	VERB
ftr-475	2569	11	at	at	ADP
ftr-475	2569	12	a	a	DET
ftr-475	2569	13	loss	loss	NOUN
ftr-475	2569	14	may	may	AUX
ftr-475	2569	15	not	not	PART
ftr-475	2569	16	be	be	AUX
ftr-475	2569	17	inventoried	inventorie	VERB
ftr-475	2569	18	,	,	PUNCT
ftr-475	2569	19	although	although	SCONJ
ftr-475	2569	20	the	the	DET
ftr-475	2569	21	issue	issue	NOUN
ftr-475	2569	22	is	be	AUX
ftr-475	2569	23	less	less	ADV
ftr-475	2569	24	clear	clear	ADJ
ftr-475	2569	25	if	if	SCONJ
ftr-475	2569	26	they	they	PRON
ftr-475	2569	27	are	be	AUX
ftr-475	2569	28	themselves	themselves	PRON
ftr-475	2569	29	the	the	DET
ftr-475	2569	30	subject	subject	NOUN
ftr-475	2569	31	of	of	ADP
ftr-475	2569	32	profitable	profitable	ADJ
ftr-475	2569	33	sales	sale	NOUN
ftr-475	2569	34	(	(	PUNCT
ftr-475	2569	35	e.g	e.g	AUX
ftr-475	2569	36	..	..	PUNCT
ftr-475	2569	37	buy	buy	VERB
ftr-475	2569	38	one	one	NUM
ftr-475	2569	39	refrigerator	refrigerator	NOUN
ftr-475	2569	40	,	,	PUNCT
ftr-475	2569	41	get	get	VERB
ftr-475	2569	42	a	a	DET
ftr-475	2569	43	second	second	ADJ
ftr-475	2569	44	one	one	NUM
ftr-475	2569	45	at	at	ADP
ftr-475	2569	46	half	half	ADJ
ftr-475	2569	47	price	price	NOUN
ftr-475	2569	48	)	)	PUNCT
ftr-475	2569	49	.	.	PUNCT
ftr-475	2570	1	see	see	VERB
ftr-475	2570	2	,	,	PUNCT
ftr-475	2570	3	e.g.	e.g.	ADV
ftr-475	2570	4	,	,	PUNCT
ftr-475	2570	5	francisco	francisco	PROPN
ftr-475	2570	6	sugar	sugar	PROPN
ftr-475	2570	7	co.	co.	PROPN
ftr-475	2570	8	v.	v.	PROPN
ftr-475	2570	9	commissioner	commissioner	PROPN
ftr-475	2570	10	,	,	PUNCT
ftr-475	2570	11	47	47	NUM
ftr-475	2570	12	f.2d	f.2d	NUM
ftr-475	2570	13	555	555	NUM
ftr-475	2570	14	(	(	PUNCT
ftr-475	2570	15	2d	2d	NUM
ftr-475	2570	16	cir	cir	NOUN
ftr-475	2570	17	.	.	PROPN
ftr-475	2570	18	1935	1935	NUM
ftr-475	2570	19	)	)	PUNCT
ftr-475	2570	20	;	;	PUNCT
ftr-475	2570	21	see	see	VERB
ftr-475	2570	22	generally	generally	ADV
ftr-475	2570	23	i	i	PRON
ftr-475	2570	24	schneider	schneider	NOUN
ftr-475	2570	25	,	,	PUNCT
ftr-475	2570	26	supra	supra	PROPN
ftr-475	2570	27	note	note	PROPN
ftr-475	2570	28	353	353	NUM
ftr-475	2570	29	,	,	PUNCT
ftr-475	2570	30	1	1	NUM
ftr-475	2570	31	1.0316	1.0316	NUM
ftr-475	2570	32	]	]	PUNCT
ftr-475	2570	33	,	,	PUNCT
ftr-475	2570	34	at	at	ADP
ftr-475	2570	35	1	1	NUM
ftr-475	2570	36	-	-	SYM
ftr-475	2570	37	62	62	NUM
ftr-475	2570	38	to	to	PART
ftr-475	2570	39	1	1	NUM
ftr-475	2570	40	-	-	SYM
ftr-475	2570	41	65	65	NUM
ftr-475	2570	42	(	(	PUNCT
ftr-475	2570	43	discussing	discuss	VERB
ftr-475	2570	44	the	the	DET
ftr-475	2570	45	authorities	authority	NOUN
ftr-475	2570	46	)	)	PUNCT
ftr-475	2570	47	.	.	PUNCT
ftr-475	2571	1	358	358	NUM
ftr-475	2571	2	.	.	PUNCT
ftr-475	2572	1	the	the	DET
ftr-475	2572	2	principle	principle	NOUN
ftr-475	2572	3	is	be	AUX
ftr-475	2572	4	similar	similar	ADJ
ftr-475	2572	5	to	to	ADP
ftr-475	2572	6	the	the	DET
ftr-475	2572	7	uniform	uniform	ADJ
ftr-475	2572	8	capitalization	capitalization	NOUN
ftr-475	2572	9	rules	rule	NOUN
ftr-475	2572	10	in	in	ADP
ftr-475	2572	11	§	§	PROPN
ftr-475	2572	12	263a	263a	PROPN
ftr-475	2572	13	,	,	PUNCT
ftr-475	2572	14	which	which	PRON
ftr-475	2572	15	technically	technically	ADV
ftr-475	2572	16	would	would	AUX
ftr-475	2572	17	not	not	PART
ftr-475	2572	18	appear	appear	VERB
ftr-475	2572	19	to	to	PART
ftr-475	2572	20	apply	apply	VERB
ftr-475	2572	21	to	to	ADP
ftr-475	2572	22	the	the	DET
ftr-475	2572	23	creation	creation	NOUN
ftr-475	2572	24	of	of	ADP
ftr-475	2572	25	remic	remic	ADJ
ftr-475	2572	26	regular	regular	ADJ
ftr-475	2572	27	interests	interest	NOUN
ftr-475	2572	28	.	.	PUNCT
ftr-475	2573	1	see	see	VERB
ftr-475	2573	2	irc	irc	PROPN
ftr-475	2573	3	§	§	PROPN
ftr-475	2573	4	263a(b)(l	263a(b)(l	NUM
ftr-475	2573	5	)	)	PUNCT
ftr-475	2573	6	(	(	PUNCT
ftr-475	2573	7	providing	provide	VERB
ftr-475	2573	8	that	that	DET
ftr-475	2573	9	uniform	uniform	ADJ
ftr-475	2573	10	capitalization	capitalization	NOUN
ftr-475	2573	11	rules	rule	NOUN
ftr-475	2573	12	only	only	ADV
ftr-475	2573	13	apply	apply	VERB
ftr-475	2573	14	to	to	ADP
ftr-475	2573	15	real	real	ADJ
ftr-475	2573	16	or	or	CCONJ
ftr-475	2573	17	tangible	tangible	ADJ
ftr-475	2573	18	property	property	NOUN
ftr-475	2573	19	produced	produce	VERB
ftr-475	2573	20	by	by	ADP
ftr-475	2573	21	the	the	DET
ftr-475	2573	22	taxpayer	taxpayer	NOUN
ftr-475	2573	23	)	)	PUNCT
ftr-475	2573	24	;	;	PUNCT
ftr-475	2574	1	cf	cf	X
ftr-475	2574	2	.	.	PUNCT
ftr-475	2574	3	regs	regs	PROPN
ftr-475	2574	4	.	.	PUNCT
ftr-475	2575	1	§	§	PROPN
ftr-475	2575	2	1.263a	1.263a	NUM
ftr-475	2575	3	-	-	PUNCT
ftr-475	2575	4	i(b)(13	i(b)(13	NOUN
ftr-475	2575	5	)	)	PUNCT
ftr-475	2575	6	(	(	PUNCT
ftr-475	2575	7	stating	state	VERB
ftr-475	2575	8	that	that	SCONJ
ftr-475	2575	9	the	the	DET
ftr-475	2575	10	origination	origination	NOUN
ftr-475	2575	11	of	of	ADP
ftr-475	2575	12	loans	loan	NOUN
ftr-475	2575	13	is	be	AUX
ftr-475	2575	14	not	not	PART
ftr-475	2575	15	considered	consider	VERB
ftr-475	2575	16	the	the	DET
ftr-475	2575	17	acquisition	acquisition	NOUN
ftr-475	2575	18	of	of	ADP
ftr-475	2575	19	intangible	intangible	ADJ
ftr-475	2575	20	property	property	NOUN
ftr-475	2575	21	for	for	ADP
ftr-475	2575	22	resale	resale	NOUN
ftr-475	2575	23	)	)	PUNCT
ftr-475	2575	24	.	.	PUNCT
ftr-475	2576	1	19941	19941	NUM
ftr-475	2576	2	florida	florida	PROPN
ftr-475	2576	3	tax	tax	PROPN
ftr-475	2576	4	review	review	NOUN
ftr-475	2576	5	of	of	ADP
ftr-475	2576	6	integration	integration	NOUN
ftr-475	2576	7	has	have	AUX
ftr-475	2576	8	been	be	AUX
ftr-475	2576	9	recognized	recognize	VERB
ftr-475	2576	10	for	for	ADP
ftr-475	2576	11	hedging	hedging	NOUN
ftr-475	2576	12	gains	gain	NOUN
ftr-475	2576	13	or	or	CCONJ
ftr-475	2576	14	losses	loss	NOUN
ftr-475	2576	15	,	,	PUNCT
ftr-475	2576	16	"	"	PUNCT
ftr-475	2576	17	'	'	PUNCT
ftr-475	2576	18	there	there	PRON
ftr-475	2576	19	appears	appear	VERB
ftr-475	2576	20	to	to	PART
ftr-475	2576	21	be	be	AUX
ftr-475	2576	22	no	no	DET
ftr-475	2576	23	authority	authority	NOUN
ftr-475	2576	24	outside	outside	ADP
ftr-475	2576	25	that	that	DET
ftr-475	2576	26	context	context	NOUN
ftr-475	2576	27	for	for	ADP
ftr-475	2576	28	such	such	ADJ
ftr-475	2576	29	integration	integration	NOUN
ftr-475	2576	30	.	.	PUNCT
ftr-475	2577	1	c.	c.	PROPN
ftr-475	2577	2	section	section	PROPN
ftr-475	2577	3	1236(c).-since	1236(c).-since	AUX
ftr-475	2577	4	all	all	DET
ftr-475	2577	5	residual	residual	ADJ
ftr-475	2577	6	interests	interest	NOUN
ftr-475	2577	7	,	,	PUNCT
ftr-475	2577	8	regardless	regardless	ADV
ftr-475	2577	9	of	of	ADP
ftr-475	2577	10	their	their	PRON
ftr-475	2577	11	economic	economic	ADJ
ftr-475	2577	12	attributes	attribute	NOUN
ftr-475	2577	13	,	,	PUNCT
ftr-475	2577	14	should	should	AUX
ftr-475	2577	15	be	be	AUX
ftr-475	2577	16	viewed	view	VERB
ftr-475	2577	17	as	as	ADP
ftr-475	2577	18	securities	security	NOUN
ftr-475	2577	19	for	for	ADP
ftr-475	2577	20	purposes	purpose	NOUN
ftr-475	2577	21	of	of	ADP
ftr-475	2577	22	section	section	NOUN
ftr-475	2577	23	1236(c	1236(c	NUM
ftr-475	2577	24	)	)	PUNCT
ftr-475	2577	25	,	,	PUNCT
ftr-475	2577	26	this	this	PRON
ftr-475	2577	27	means	mean	VERB
ftr-475	2577	28	that	that	SCONJ
ftr-475	2577	29	a	a	DET
ftr-475	2577	30	securities	security	NOUN
ftr-475	2577	31	dealer	dealer	NOUN
ftr-475	2577	32	must	must	AUX
ftr-475	2577	33	identify	identify	VERB
ftr-475	2577	34	such	such	ADJ
ftr-475	2577	35	securities	security	NOUN
ftr-475	2577	36	as	as	SCONJ
ftr-475	2577	37	held	hold	VERB
ftr-475	2577	38	for	for	ADP
ftr-475	2577	39	investment	investment	NOUN
ftr-475	2577	40	in	in	ADP
ftr-475	2577	41	order	order	NOUN
ftr-475	2577	42	to	to	PART
ftr-475	2577	43	obtain	obtain	VERB
ftr-475	2577	44	capital	capital	NOUN
ftr-475	2577	45	gain	gain	NOUN
ftr-475	2577	46	treatment	treatment	NOUN
ftr-475	2577	47	.	.	PUNCT
ftr-475	2578	1	failure	failure	NOUN
ftr-475	2578	2	to	to	PART
ftr-475	2578	3	so	so	ADV
ftr-475	2578	4	identify	identify	VERB
ftr-475	2578	5	would	would	AUX
ftr-475	2578	6	cause	cause	VERB
ftr-475	2578	7	the	the	DET
ftr-475	2578	8	dealer	dealer	NOUN
ftr-475	2578	9	to	to	PART
ftr-475	2578	10	recognize	recognize	VERB
ftr-475	2578	11	ordinary	ordinary	ADJ
ftr-475	2578	12	income	income	NOUN
ftr-475	2578	13	,	,	PUNCT
ftr-475	2578	14	yet	yet	CCONJ
ftr-475	2578	15	any	any	DET
ftr-475	2578	16	loss	loss	NOUN
ftr-475	2578	17	would	would	AUX
ftr-475	2578	18	be	be	AUX
ftr-475	2578	19	capital	capital	NOUN
ftr-475	2578	20	if	if	SCONJ
ftr-475	2578	21	,	,	PUNCT
ftr-475	2578	22	in	in	ADP
ftr-475	2578	23	fact	fact	NOUN
ftr-475	2578	24	,	,	PUNCT
ftr-475	2578	25	the	the	DET
ftr-475	2578	26	residual	residual	ADJ
ftr-475	2578	27	interest	interest	NOUN
ftr-475	2578	28	is	be	AUX
ftr-475	2578	29	held	hold	VERB
ftr-475	2578	30	for	for	ADP
ftr-475	2578	31	investment	investment	NOUN
ftr-475	2578	32	.	.	PUNCT
ftr-475	2579	1	360	360	NUM
ftr-475	2579	2	d.	d.	PROPN
ftr-475	2579	3	sales	sale	NOUN
ftr-475	2579	4	or	or	CCONJ
ftr-475	2579	5	exchanges	exchange	NOUN
ftr-475	2579	6	of	of	ADP
ftr-475	2579	7	residual	residual	ADJ
ftr-475	2579	8	interests.-even	interests.-even	PROPN
ftr-475	2579	9	if	if	SCONJ
ftr-475	2579	10	remic	remic	ADJ
ftr-475	2579	11	residual	residual	ADJ
ftr-475	2579	12	interests	interest	NOUN
ftr-475	2579	13	are	be	AUX
ftr-475	2579	14	not	not	PART
ftr-475	2579	15	securities	security	NOUN
ftr-475	2579	16	or	or	CCONJ
ftr-475	2579	17	are	be	AUX
ftr-475	2579	18	not	not	PART
ftr-475	2579	19	otherwise	otherwise	ADV
ftr-475	2579	20	inventoriable	inventoriable	ADJ
ftr-475	2579	21	,	,	PUNCT
ftr-475	2579	22	the	the	DET
ftr-475	2579	23	issue	issue	NOUN
ftr-475	2579	24	arises	arise	VERB
ftr-475	2579	25	whether	whether	SCONJ
ftr-475	2579	26	gain	gain	NOUN
ftr-475	2579	27	or	or	CCONJ
ftr-475	2579	28	loss	loss	NOUN
ftr-475	2579	29	recognized	recognize	VERB
ftr-475	2579	30	by	by	ADP
ftr-475	2579	31	a	a	DET
ftr-475	2579	32	dealer	dealer	NOUN
ftr-475	2579	33	on	on	ADP
ftr-475	2579	34	the	the	DET
ftr-475	2579	35	transfer	transfer	NOUN
ftr-475	2579	36	of	of	ADP
ftr-475	2579	37	residual	residual	ADJ
ftr-475	2579	38	interests	interest	NOUN
ftr-475	2579	39	will	will	AUX
ftr-475	2579	40	be	be	AUX
ftr-475	2579	41	ordinary	ordinary	ADJ
ftr-475	2579	42	in	in	ADP
ftr-475	2579	43	character	character	NOUN
ftr-475	2579	44	.	.	PUNCT
ftr-475	2580	1	in	in	ADP
ftr-475	2580	2	general	general	ADJ
ftr-475	2580	3	,	,	PUNCT
ftr-475	2580	4	section	section	NOUN
ftr-475	2580	5	1221(1	1221(1	NUM
ftr-475	2580	6	)	)	PUNCT
ftr-475	2580	7	361	361	NUM
ftr-475	2580	8	provides	provide	VERB
ftr-475	2580	9	that	that	SCONJ
ftr-475	2580	10	a	a	DET
ftr-475	2580	11	loss	loss	NOUN
ftr-475	2580	12	on	on	ADP
ftr-475	2580	13	the	the	DET
ftr-475	2580	14	sale	sale	NOUN
ftr-475	2580	15	or	or	CCONJ
ftr-475	2580	16	exchange	exchange	NOUN
ftr-475	2580	17	of	of	ADP
ftr-475	2580	18	property	property	NOUN
ftr-475	2580	19	will	will	AUX
ftr-475	2580	20	not	not	PART
ftr-475	2580	21	be	be	AUX
ftr-475	2580	22	a	a	DET
ftr-475	2580	23	capital	capital	NOUN
ftr-475	2580	24	loss	loss	NOUN
ftr-475	2580	25	if	if	SCONJ
ftr-475	2580	26	the	the	DET
ftr-475	2580	27	property	property	NOUN
ftr-475	2580	28	constitutes	constitute	VERB
ftr-475	2580	29	:	:	PUNCT
ftr-475	2580	30	stock	stock	NOUN
ftr-475	2580	31	in	in	ADP
ftr-475	2580	32	trade	trade	NOUN
ftr-475	2580	33	of	of	ADP
ftr-475	2580	34	the	the	DET
ftr-475	2580	35	taxpayer	taxpayer	NOUN
ftr-475	2580	36	or	or	CCONJ
ftr-475	2580	37	other	other	ADJ
ftr-475	2580	38	property	property	NOUN
ftr-475	2580	39	of	of	ADP
ftr-475	2580	40	a	a	DET
ftr-475	2580	41	kind	kind	NOUN
ftr-475	2580	42	which	which	PRON
ftr-475	2580	43	would	would	AUX
ftr-475	2580	44	properly	properly	ADV
ftr-475	2580	45	be	be	AUX
ftr-475	2580	46	included	include	VERB
ftr-475	2580	47	in	in	ADP
ftr-475	2580	48	the	the	DET
ftr-475	2580	49	inventory	inventory	NOUN
ftr-475	2580	50	of	of	ADP
ftr-475	2580	51	the	the	DET
ftr-475	2580	52	taxpayer	taxpayer	NOUN
ftr-475	2580	53	if	if	SCONJ
ftr-475	2580	54	on	on	ADP
ftr-475	2580	55	hand	hand	NOUN
ftr-475	2580	56	at	at	ADP
ftr-475	2580	57	the	the	DET
ftr-475	2580	58	close	close	NOUN
ftr-475	2580	59	of	of	ADP
ftr-475	2580	60	the	the	DET
ftr-475	2580	61	taxpayer	taxpayer	NOUN
ftr-475	2580	62	year	year	NOUN
ftr-475	2580	63	,	,	PUNCT
ftr-475	2580	64	or	or	CCONJ
ftr-475	2580	65	property	property	NOUN
ftr-475	2580	66	held	hold	VERB
ftr-475	2580	67	by	by	ADP
ftr-475	2580	68	the	the	DET
ftr-475	2580	69	taxpayer	taxpayer	NOUN
ftr-475	2580	70	primarily	primarily	ADV
ftr-475	2580	71	for	for	ADP
ftr-475	2580	72	sale	sale	NOUN
ftr-475	2580	73	to	to	ADP
ftr-475	2580	74	customers	customer	NOUN
ftr-475	2580	75	in	in	ADP
ftr-475	2580	76	the	the	DET
ftr-475	2580	77	ordinary	ordinary	ADJ
ftr-475	2580	78	course	course	NOUN
ftr-475	2580	79	of	of	ADP
ftr-475	2580	80	his	his	PRON
ftr-475	2580	81	trade	trade	NOUN
ftr-475	2580	82	or	or	CCONJ
ftr-475	2580	83	business	business	NOUN
ftr-475	2580	84	.	.	PUNCT
ftr-475	2581	1	it	it	PRON
ftr-475	2581	2	is	be	AUX
ftr-475	2581	3	clear	clear	ADJ
ftr-475	2581	4	that	that	SCONJ
ftr-475	2581	5	gain	gain	NOUN
ftr-475	2581	6	or	or	CCONJ
ftr-475	2581	7	loss	loss	NOUN
ftr-475	2581	8	on	on	ADP
ftr-475	2581	9	property	property	NOUN
ftr-475	2581	10	may	may	AUX
ftr-475	2581	11	be	be	AUX
ftr-475	2581	12	ordinary	ordinary	ADJ
ftr-475	2581	13	under	under	ADP
ftr-475	2581	14	section	section	NOUN
ftr-475	2581	15	1221(1	1221(1	NUM
ftr-475	2581	16	)	)	PUNCT
ftr-475	2581	17	even	even	ADV
ftr-475	2581	18	if	if	SCONJ
ftr-475	2581	19	such	such	ADJ
ftr-475	2581	20	property	property	NOUN
ftr-475	2581	21	is	be	AUX
ftr-475	2581	22	not	not	PART
ftr-475	2581	23	,	,	PUNCT
ftr-475	2581	24	or	or	CCONJ
ftr-475	2581	25	can	can	AUX
ftr-475	2581	26	not	not	PART
ftr-475	2581	27	be	be	AUX
ftr-475	2581	28	,	,	PUNCT
ftr-475	2581	29	held	hold	VERB
ftr-475	2581	30	in	in	ADP
ftr-475	2581	31	inventory.362	inventory.362	VERB
ftr-475	2581	32	moreover	moreover	ADV
ftr-475	2581	33	,	,	PUNCT
ftr-475	2581	34	the	the	DET
ftr-475	2581	35	taxpayer	taxpayer	NOUN
ftr-475	2581	36	need	need	AUX
ftr-475	2581	37	not	not	PART
ftr-475	2581	38	actually	actually	ADV
ftr-475	2581	39	be	be	AUX
ftr-475	2581	40	a	a	DET
ftr-475	2581	41	dealer	dealer	NOUN
ftr-475	2581	42	with	with	ADP
ftr-475	2581	43	respect	respect	NOUN
ftr-475	2581	44	to	to	ADP
ftr-475	2581	45	the	the	DET
ftr-475	2581	46	property	property	NOUN
ftr-475	2581	47	at	at	ADP
ftr-475	2581	48	issue	issue	NOUN
ftr-475	2581	49	,	,	PUNCT
ftr-475	2581	50	so	so	ADV
ftr-475	2581	51	long	long	ADV
ftr-475	2581	52	as	as	SCONJ
ftr-475	2581	53	the	the	DET
ftr-475	2581	54	property	property	NOUN
ftr-475	2581	55	is	be	AUX
ftr-475	2581	56	nevertheless	nevertheless	ADV
ftr-475	2581	57	held	hold	VERB
ftr-475	2581	58	primarily	primarily	ADV
ftr-475	2581	59	for	for	ADP
ftr-475	2581	60	sale	sale	NOUN
ftr-475	2581	61	to	to	ADP
ftr-475	2581	62	customers	customer	NOUN
ftr-475	2581	63	in	in	ADP
ftr-475	2581	64	the	the	DET
ftr-475	2581	65	ordinary	ordinary	ADJ
ftr-475	2581	66	course	course	NOUN
ftr-475	2581	67	of	of	ADP
ftr-475	2581	68	the	the	DET
ftr-475	2581	69	taxpayer	taxpayer	NOUN
ftr-475	2581	70	's	's	PART
ftr-475	2581	71	trade	trade	NOUN
ftr-475	2581	72	or	or	CCONJ
ftr-475	2581	73	business	business	NOUN
ftr-475	2581	74	.	.	PUNCT
ftr-475	2582	1	363	363	NUM
ftr-475	2582	2	359	359	NUM
ftr-475	2582	3	.	.	PUNCT
ftr-475	2583	1	see	see	VERB
ftr-475	2583	2	,	,	PUNCT
ftr-475	2583	3	e.g.	e.g.	ADV
ftr-475	2583	4	,	,	PUNCT
ftr-475	2583	5	prop	prop	NOUN
ftr-475	2583	6	.	.	PUNCT
ftr-475	2583	7	regs	regs	PROPN
ftr-475	2583	8	.	.	PUNCT
ftr-475	2584	1	§	§	PROPN
ftr-475	2584	2	1.446	1.446	NUM
ftr-475	2584	3	-	-	SYM
ftr-475	2584	4	4(e)(2	4(e)(2	NUM
ftr-475	2584	5	)	)	PUNCT
ftr-475	2584	6	;	;	PUNCT
ftr-475	2584	7	monfort	monfort	NOUN
ftr-475	2584	8	of	of	ADP
ftr-475	2584	9	colorado	colorado	PROPN
ftr-475	2584	10	,	,	PUNCT
ftr-475	2584	11	inc	inc	PROPN
ftr-475	2584	12	.	.	PROPN
ftr-475	2584	13	v.	v.	PROPN
ftr-475	2584	14	united	united	PROPN
ftr-475	2584	15	states	states	PROPN
ftr-475	2584	16	,	,	PUNCT
ftr-475	2584	17	561	561	NUM
ftr-475	2584	18	f.2d	f.2d	NOUN
ftr-475	2584	19	190	190	NUM
ftr-475	2584	20	,	,	PUNCT
ftr-475	2584	21	196	196	NUM
ftr-475	2584	22	(	(	PUNCT
ftr-475	2584	23	10th	10th	ADJ
ftr-475	2584	24	cir	cir	NOUN
ftr-475	2584	25	.	.	PROPN
ftr-475	2584	26	1977	1977	NUM
ftr-475	2584	27	)	)	PUNCT
ftr-475	2584	28	.	.	PUNCT
ftr-475	2585	1	360	360	NUM
ftr-475	2585	2	.	.	PUNCT
ftr-475	2585	3	stephens	stephens	PROPN
ftr-475	2585	4	,	,	PUNCT
ftr-475	2585	5	inc	inc	PROPN
ftr-475	2585	6	.	.	PROPN
ftr-475	2585	7	v.	v.	PROPN
ftr-475	2585	8	united	united	PROPN
ftr-475	2585	9	states	states	PROPN
ftr-475	2585	10	,	,	PUNCT
ftr-475	2585	11	464	464	NUM
ftr-475	2585	12	f.2d	f.2d	NUM
ftr-475	2585	13	53	53	NUM
ftr-475	2585	14	,	,	PUNCT
ftr-475	2585	15	60	60	NUM
ftr-475	2585	16	-	-	SYM
ftr-475	2585	17	61	61	NUM
ftr-475	2585	18	(	(	PUNCT
ftr-475	2585	19	8th	8th	ADJ
ftr-475	2585	20	cir	cir	NOUN
ftr-475	2585	21	.	.	PROPN
ftr-475	2585	22	1972	1972	NUM
ftr-475	2585	23	)	)	PUNCT
ftr-475	2585	24	.	.	PUNCT
ftr-475	2586	1	361	361	X
ftr-475	2586	2	.	.	PUNCT
ftr-475	2587	1	irc	irc	PROPN
ftr-475	2587	2	§	§	PROPN
ftr-475	2587	3	1221(1	1221(1	NUM
ftr-475	2587	4	)	)	PUNCT
ftr-475	2587	5	.	.	PUNCT
ftr-475	2588	1	apart	apart	ADV
ftr-475	2588	2	from	from	ADP
ftr-475	2588	3	the	the	DET
ftr-475	2588	4	application	application	NOUN
ftr-475	2588	5	of	of	ADP
ftr-475	2588	6	§	§	PROPN
ftr-475	2588	7	1221(1	1221(1	NUM
ftr-475	2588	8	)	)	PUNCT
ftr-475	2588	9	,	,	PUNCT
ftr-475	2588	10	there	there	PRON
ftr-475	2588	11	would	would	AUX
ftr-475	2588	12	appear	appear	VERB
ftr-475	2588	13	to	to	PART
ftr-475	2588	14	be	be	AUX
ftr-475	2588	15	no	no	DET
ftr-475	2588	16	basis	basis	NOUN
ftr-475	2588	17	to	to	PART
ftr-475	2588	18	treat	treat	VERB
ftr-475	2588	19	gain	gain	NOUN
ftr-475	2588	20	or	or	CCONJ
ftr-475	2588	21	loss	loss	NOUN
ftr-475	2588	22	on	on	ADP
ftr-475	2588	23	a	a	DET
ftr-475	2588	24	sale	sale	NOUN
ftr-475	2588	25	or	or	CCONJ
ftr-475	2588	26	exchange	exchange	NOUN
ftr-475	2588	27	of	of	ADP
ftr-475	2588	28	a	a	DET
ftr-475	2588	29	remic	remic	ADJ
ftr-475	2588	30	residual	residual	ADJ
ftr-475	2588	31	interest	interest	NOUN
ftr-475	2588	32	as	as	ADP
ftr-475	2588	33	ordinary	ordinary	ADJ
ftr-475	2588	34	in	in	ADP
ftr-475	2588	35	character	character	NOUN
ftr-475	2588	36	.	.	PUNCT
ftr-475	2589	1	section	section	NOUN
ftr-475	2589	2	1221(4	1221(4	NUM
ftr-475	2589	3	)	)	PUNCT
ftr-475	2589	4	would	would	AUX
ftr-475	2589	5	not	not	PART
ftr-475	2589	6	apply	apply	VERB
ftr-475	2589	7	because	because	SCONJ
ftr-475	2589	8	it	it	PRON
ftr-475	2589	9	does	do	AUX
ftr-475	2589	10	not	not	PART
ftr-475	2589	11	appear	appear	VERB
ftr-475	2589	12	possible	possible	ADJ
ftr-475	2589	13	to	to	PART
ftr-475	2589	14	stretch	stretch	VERB
ftr-475	2589	15	the	the	DET
ftr-475	2589	16	term	term	NOUN
ftr-475	2589	17	"	"	PUNCT
ftr-475	2589	18	notes	note	NOUN
ftr-475	2589	19	or	or	CCONJ
ftr-475	2589	20	accounts	account	VERB
ftr-475	2589	21	receivable	receivable	ADJ
ftr-475	2589	22	"	"	PUNCT
ftr-475	2589	23	far	far	ADV
ftr-475	2589	24	enough	enough	ADV
ftr-475	2589	25	to	to	PART
ftr-475	2589	26	encompass	encompass	VERB
ftr-475	2589	27	a	a	DET
ftr-475	2589	28	residual	residual	ADJ
ftr-475	2589	29	interest	interest	NOUN
ftr-475	2589	30	.	.	PUNCT
ftr-475	2590	1	362	362	NUM
ftr-475	2590	2	.	.	PUNCT
ftr-475	2591	1	see	see	VERB
ftr-475	2591	2	rev	rev	PROPN
ftr-475	2591	3	.	.	PROPN
ftr-475	2591	4	rul	rul	NOUN
ftr-475	2591	5	.	.	PUNCT
ftr-475	2592	1	60	60	NUM
ftr-475	2592	2	-	-	SYM
ftr-475	2592	3	346	346	NUM
ftr-475	2592	4	,	,	PUNCT
ftr-475	2592	5	1960	1960	NUM
ftr-475	2592	6	-	-	SYM
ftr-475	2592	7	2	2	NUM
ftr-475	2592	8	c.b	c.b	PROPN
ftr-475	2592	9	.	.	PROPN
ftr-475	2592	10	217	217	NUM
ftr-475	2592	11	;	;	PUNCT
ftr-475	2592	12	g.c.m	g.c.m	ADJ
ftr-475	2592	13	.	.	PUNCT
ftr-475	2593	1	34965	34965	NUM
ftr-475	2593	2	(	(	PUNCT
ftr-475	2593	3	july	july	PROPN
ftr-475	2593	4	28	28	NUM
ftr-475	2593	5	,	,	PUNCT
ftr-475	2593	6	1972	1972	NUM
ftr-475	2593	7	)	)	PUNCT
ftr-475	2593	8	(	(	PUNCT
ftr-475	2593	9	relating	relate	VERB
ftr-475	2593	10	to	to	PART
ftr-475	2593	11	rev	rev	VERB
ftr-475	2593	12	.	.	PUNCT
ftr-475	2594	1	rul	rul	NOUN
ftr-475	2594	2	.	.	PUNCT
ftr-475	2595	1	72	72	NUM
ftr-475	2595	2	-	-	SYM
ftr-475	2595	3	523	523	NUM
ftr-475	2595	4	,	,	PUNCT
ftr-475	2595	5	1972	1972	NUM
ftr-475	2595	6	-	-	SYM
ftr-475	2595	7	2	2	NUM
ftr-475	2595	8	c.b	c.b	PROPN
ftr-475	2595	9	.	.	PROPN
ftr-475	2595	10	242	242	NUM
ftr-475	2595	11	)	)	PUNCT
ftr-475	2595	12	.	.	PUNCT
ftr-475	2596	1	real	real	ADJ
ftr-475	2596	2	estate	estate	NOUN
ftr-475	2596	3	,	,	PUNCT
ftr-475	2596	4	for	for	ADP
ftr-475	2596	5	example	example	NOUN
ftr-475	2596	6	,	,	PUNCT
ftr-475	2596	7	is	be	AUX
ftr-475	2596	8	a	a	DET
ftr-475	2596	9	common	common	ADJ
ftr-475	2596	10	type	type	NOUN
ftr-475	2596	11	of	of	ADP
ftr-475	2596	12	§	§	PROPN
ftr-475	2596	13	1221(1	1221(1	NUM
ftr-475	2596	14	)	)	PUNCT
ftr-475	2596	15	property	property	NOUN
ftr-475	2596	16	even	even	ADV
ftr-475	2596	17	though	though	SCONJ
ftr-475	2596	18	it	it	PRON
ftr-475	2596	19	is	be	AUX
ftr-475	2596	20	not	not	PART
ftr-475	2596	21	inventoriable	inventoriable	ADJ
ftr-475	2596	22	.	.	PUNCT
ftr-475	2597	1	see	see	VERB
ftr-475	2597	2	,	,	PUNCT
ftr-475	2597	3	e.g.	e.g.	ADV
ftr-475	2597	4	,	,	PUNCT
ftr-475	2597	5	keeney	keeney	PROPN
ftr-475	2597	6	v.	v.	PROPN
ftr-475	2597	7	commissioner	commissioner	PROPN
ftr-475	2597	8	,	,	PUNCT
ftr-475	2597	9	17	17	NUM
ftr-475	2597	10	b.t.a	b.t.a	NOUN
ftr-475	2597	11	.	.	PROPN
ftr-475	2597	12	560	560	NUM
ftr-475	2597	13	,	,	PUNCT
ftr-475	2597	14	566	566	NUM
ftr-475	2597	15	(	(	PUNCT
ftr-475	2597	16	1929	1929	NUM
ftr-475	2597	17	)	)	PUNCT
ftr-475	2597	18	.	.	PUNCT
ftr-475	2598	1	363	363	NUM
ftr-475	2598	2	.	.	PUNCT
ftr-475	2598	3	see	see	VERB
ftr-475	2598	4	,	,	PUNCT
ftr-475	2598	5	e.g.	e.g.	ADV
ftr-475	2598	6	,	,	PUNCT
ftr-475	2598	7	katz	katz	PROPN
ftr-475	2598	8	v.	v.	PROPN
ftr-475	2598	9	commissioner	commissioner	PROPN
ftr-475	2598	10	,	,	PUNCT
ftr-475	2599	1	19	19	NUM
ftr-475	2599	2	t.c	t.c	PROPN
ftr-475	2599	3	.	.	PROPN
ftr-475	2599	4	memo	memo	NOUN
ftr-475	2599	5	(	(	PUNCT
ftr-475	2599	6	cch	cch	PROPN
ftr-475	2599	7	)	)	PUNCT
ftr-475	2599	8	200	200	NUM
ftr-475	2599	9	,	,	PUNCT
ftr-475	2599	10	t.c	t.c	PROPN
ftr-475	2599	11	.	.	PROPN
ftr-475	2599	12	memo	memo	NOUN
ftr-475	2599	13	(	(	PUNCT
ftr-475	2599	14	p	p	NOUN
ftr-475	2599	15	-	-	PUNCT
ftr-475	2599	16	h	h	NOUN
ftr-475	2599	17	)	)	PUNCT
ftr-475	2599	18	60,200	60,200	NUM
ftr-475	2599	19	(	(	PUNCT
ftr-475	2599	20	1960	1960	NUM
ftr-475	2599	21	)	)	PUNCT
ftr-475	2599	22	;	;	PUNCT
ftr-475	2599	23	girard	girard	PROPN
ftr-475	2599	24	trust	trust	PROPN
ftr-475	2599	25	corn	corn	PROPN
ftr-475	2599	26	exchange	exchange	PROPN
ftr-475	2599	27	bank	bank	PROPN
ftr-475	2599	28	v.	v.	PROPN
ftr-475	2599	29	commissioner	commissioner	PROPN
ftr-475	2599	30	,	,	PUNCT
ftr-475	2599	31	22	22	NUM
ftr-475	2599	32	t.c	t.c	PROPN
ftr-475	2599	33	.	.	PROPN
ftr-475	2599	34	1343	1343	NUM
ftr-475	2599	35	,	,	PUNCT
ftr-475	2599	36	1360	1360	NUM
ftr-475	2599	37	-	-	SYM
ftr-475	2599	38	61	61	NUM
ftr-475	2599	39	(	(	PUNCT
ftr-475	2599	40	1954	1954	NUM
ftr-475	2599	41	)	)	PUNCT
ftr-475	2599	42	.	.	PUNCT
ftr-475	2600	1	[	[	X
ftr-475	2600	2	vol	vol	NOUN
ftr-475	2600	3	2:4	2:4	NUM
ftr-475	2600	4	tax	tax	NOUN
ftr-475	2600	5	aspects	aspect	NOUN
ftr-475	2600	6	of	of	ADP
ftr-475	2600	7	remic	remic	ADJ
ftr-475	2600	8	residual	residual	ADJ
ftr-475	2600	9	interests	interest	NOUN
ftr-475	2600	10	accordingly	accordingly	ADV
ftr-475	2600	11	,	,	PUNCT
ftr-475	2600	12	a	a	DET
ftr-475	2600	13	sale	sale	NOUN
ftr-475	2600	14	or	or	CCONJ
ftr-475	2600	15	exchange	exchange	NOUN
ftr-475	2600	16	of	of	ADP
ftr-475	2600	17	residual	residual	ADJ
ftr-475	2600	18	interest	interest	NOUN
ftr-475	2600	19	may	may	AUX
ftr-475	2600	20	produce	produce	VERB
ftr-475	2600	21	ordinary	ordinary	ADJ
ftr-475	2600	22	gain	gain	NOUN
ftr-475	2600	23	or	or	CCONJ
ftr-475	2600	24	loss	loss	NOUN
ftr-475	2600	25	under	under	ADP
ftr-475	2600	26	section	section	NOUN
ftr-475	2600	27	1221(1	1221(1	NUM
ftr-475	2600	28	)	)	PUNCT
ftr-475	2600	29	,	,	PUNCT
ftr-475	2600	30	based	base	VERB
ftr-475	2600	31	on	on	ADP
ftr-475	2600	32	whether	whether	SCONJ
ftr-475	2600	33	it	it	PRON
ftr-475	2600	34	is	be	AUX
ftr-475	2600	35	held	hold	VERB
ftr-475	2600	36	"	"	PUNCT
ftr-475	2600	37	primarily	primarily	ADV
ftr-475	2600	38	for	for	ADP
ftr-475	2600	39	sale	sale	NOUN
ftr-475	2600	40	to	to	ADP
ftr-475	2600	41	customers	customer	NOUN
ftr-475	2600	42	.	.	PUNCT
ftr-475	2600	43	"	"	PUNCT
ftr-475	2601	1	several	several	ADJ
ftr-475	2601	2	points	point	NOUN
ftr-475	2601	3	can	can	AUX
ftr-475	2601	4	be	be	AUX
ftr-475	2601	5	made	make	VERB
ftr-475	2601	6	regarding	regard	VERB
ftr-475	2601	7	this	this	DET
ftr-475	2601	8	standard	standard	NOUN
ftr-475	2601	9	.	.	PUNCT
ftr-475	2602	1	first	first	ADV
ftr-475	2602	2	,	,	PUNCT
ftr-475	2602	3	the	the	DET
ftr-475	2602	4	supreme	supreme	PROPN
ftr-475	2602	5	court	court	PROPN
ftr-475	2602	6	has	have	AUX
ftr-475	2602	7	held	hold	VERB
ftr-475	2602	8	that	that	SCONJ
ftr-475	2602	9	in	in	ADP
ftr-475	2602	10	this	this	DET
ftr-475	2602	11	context	context	NOUN
ftr-475	2602	12	"	"	PUNCT
ftr-475	2602	13	primarily	primarily	ADV
ftr-475	2602	14	"	"	PUNCT
ftr-475	2602	15	means	mean	VERB
ftr-475	2602	16	"	"	PUNCT
ftr-475	2602	17	of	of	ADP
ftr-475	2602	18	first	first	ADJ
ftr-475	2602	19	importance	importance	NOUN
ftr-475	2602	20	"	"	PUNCT
ftr-475	2602	21	or	or	CCONJ
ftr-475	2602	22	"	"	PUNCT
ftr-475	2602	23	principally	principally	ADV
ftr-475	2602	24	.	.	PUNCT
ftr-475	2603	1	"	"	PUNCT
ftr-475	2603	2	'	'	PUNCT
ftr-475	2603	3	64	64	NUM
ftr-475	2603	4	further	far	ADV
ftr-475	2603	5	,	,	PUNCT
ftr-475	2603	6	the	the	DET
ftr-475	2603	7	"	"	PUNCT
ftr-475	2603	8	to	to	ADP
ftr-475	2603	9	customers	customer	NOUN
ftr-475	2603	10	"	"	PUNCT
ftr-475	2603	11	requirement	requirement	NOUN
ftr-475	2603	12	is	be	AUX
ftr-475	2603	13	satisfied	satisfied	ADJ
ftr-475	2603	14	even	even	ADV
ftr-475	2603	15	if	if	SCONJ
ftr-475	2603	16	the	the	DET
ftr-475	2603	17	taxpayer	taxpayer	NOUN
ftr-475	2603	18	only	only	ADV
ftr-475	2603	19	has	have	VERB
ftr-475	2603	20	one	one	NUM
ftr-475	2603	21	customer	customer	NOUN
ftr-475	2603	22	.	.	PUNCT
ftr-475	2603	23	'	'	PUNCT
ftr-475	2604	1	this	this	PRON
ftr-475	2604	2	can	can	AUX
ftr-475	2604	3	be	be	AUX
ftr-475	2604	4	important	important	ADJ
ftr-475	2604	5	in	in	ADP
ftr-475	2604	6	the	the	DET
ftr-475	2604	7	context	context	NOUN
ftr-475	2604	8	of	of	ADP
ftr-475	2604	9	residual	residual	ADJ
ftr-475	2604	10	interests	interest	NOUN
ftr-475	2604	11	,	,	PUNCT
ftr-475	2604	12	since	since	SCONJ
ftr-475	2604	13	the	the	DET
ftr-475	2604	14	number	number	NOUN
ftr-475	2604	15	of	of	ADP
ftr-475	2604	16	buyers	buyer	NOUN
ftr-475	2604	17	is	be	AUX
ftr-475	2604	18	relatively	relatively	ADV
ftr-475	2604	19	small	small	ADJ
ftr-475	2604	20	and	and	CCONJ
ftr-475	2604	21	a	a	DET
ftr-475	2604	22	remic	remic	ADJ
ftr-475	2604	23	sponsor	sponsor	NOUN
ftr-475	2604	24	may	may	AUX
ftr-475	2604	25	well	well	ADV
ftr-475	2604	26	sell	sell	VERB
ftr-475	2604	27	all	all	PRON
ftr-475	2604	28	of	of	ADP
ftr-475	2604	29	its	its	PRON
ftr-475	2604	30	residual	residual	ADJ
ftr-475	2604	31	interests	interest	NOUN
ftr-475	2604	32	to	to	ADP
ftr-475	2604	33	a	a	DET
ftr-475	2604	34	single	single	ADJ
ftr-475	2604	35	buyer	buyer	NOUN
ftr-475	2604	36	.	.	PUNCT
ftr-475	2605	1	finally	finally	ADV
ftr-475	2605	2	,	,	PUNCT
ftr-475	2605	3	property	property	NOUN
ftr-475	2605	4	can	can	AUX
ftr-475	2605	5	be	be	AUX
ftr-475	2605	6	considered	consider	VERB
ftr-475	2605	7	held	hold	VERB
ftr-475	2605	8	primarily	primarily	ADV
ftr-475	2605	9	for	for	ADP
ftr-475	2605	10	sale	sale	NOUN
ftr-475	2605	11	even	even	ADV
ftr-475	2605	12	if	if	SCONJ
ftr-475	2605	13	the	the	DET
ftr-475	2605	14	taxpayer	taxpayer	NOUN
ftr-475	2605	15	has	have	VERB
ftr-475	2605	16	no	no	DET
ftr-475	2605	17	expectation	expectation	NOUN
ftr-475	2605	18	of	of	ADP
ftr-475	2605	19	making	make	VERB
ftr-475	2605	20	a	a	DET
ftr-475	2605	21	profit	profit	NOUN
ftr-475	2605	22	on	on	ADP
ftr-475	2605	23	the	the	DET
ftr-475	2605	24	sales.3	sales.3	NOUN
ftr-475	2605	25	"	"	PUNCT
ftr-475	2605	26	this	this	PRON
ftr-475	2605	27	is	be	AUX
ftr-475	2605	28	also	also	ADV
ftr-475	2605	29	potentially	potentially	ADV
ftr-475	2605	30	important	important	ADJ
ftr-475	2605	31	in	in	ADP
ftr-475	2605	32	the	the	DET
ftr-475	2605	33	remic	remic	ADJ
ftr-475	2605	34	context	context	NOUN
ftr-475	2605	35	since	since	SCONJ
ftr-475	2605	36	frequently	frequently	ADV
ftr-475	2605	37	residual	residual	ADJ
ftr-475	2605	38	interests	interest	NOUN
ftr-475	2605	39	are	be	AUX
ftr-475	2605	40	sold	sell	VERB
ftr-475	2605	41	at	at	ADP
ftr-475	2605	42	a	a	DET
ftr-475	2605	43	loss	loss	NOUN
ftr-475	2605	44	by	by	ADP
ftr-475	2605	45	the	the	DET
ftr-475	2605	46	remic	remic	PROPN
ftr-475	2605	47	sponsor	sponsor	NOUN
ftr-475	2605	48	.	.	PUNCT
ftr-475	2606	1	the	the	DET
ftr-475	2606	2	application	application	NOUN
ftr-475	2606	3	of	of	ADP
ftr-475	2606	4	section	section	NOUN
ftr-475	2606	5	1221(1	1221(1	NUM
ftr-475	2606	6	)	)	PUNCT
ftr-475	2606	7	is	be	AUX
ftr-475	2606	8	not	not	PART
ftr-475	2606	9	an	an	DET
ftr-475	2606	10	issue	issue	NOUN
ftr-475	2606	11	for	for	ADP
ftr-475	2606	12	banks	bank	NOUN
ftr-475	2606	13	and	and	CCONJ
ftr-475	2606	14	thrift	thrift	NOUN
ftr-475	2606	15	institutions	institution	NOUN
ftr-475	2606	16	,	,	PUNCT
ftr-475	2606	17	since	since	SCONJ
ftr-475	2606	18	section	section	NOUN
ftr-475	2606	19	582(c	582(c	PROPN
ftr-475	2606	20	)	)	PUNCT
ftr-475	2606	21	already	already	ADV
ftr-475	2606	22	provides	provide	VERB
ftr-475	2606	23	that	that	SCONJ
ftr-475	2606	24	sales	sale	NOUN
ftr-475	2606	25	or	or	CCONJ
ftr-475	2606	26	exchanges	exchange	NOUN
ftr-475	2606	27	of	of	ADP
ftr-475	2606	28	residual	residual	ADJ
ftr-475	2606	29	interests	interest	NOUN
ftr-475	2606	30	produce	produce	VERB
ftr-475	2606	31	ordinary	ordinary	ADJ
ftr-475	2606	32	gain	gain	NOUN
ftr-475	2606	33	or	or	CCONJ
ftr-475	2606	34	loss	loss	NOUN
ftr-475	2606	35	.	.	PUNCT
ftr-475	2607	1	however	however	ADV
ftr-475	2607	2	,	,	PUNCT
ftr-475	2607	3	for	for	ADP
ftr-475	2607	4	other	other	ADJ
ftr-475	2607	5	holders	holder	NOUN
ftr-475	2607	6	,	,	PUNCT
ftr-475	2607	7	the	the	DET
ftr-475	2607	8	application	application	NOUN
ftr-475	2607	9	of	of	ADP
ftr-475	2607	10	section	section	NOUN
ftr-475	2607	11	1221(l	1221(l	NUM
ftr-475	2607	12	)	)	PUNCT
ftr-475	2607	13	can	can	AUX
ftr-475	2607	14	be	be	AUX
ftr-475	2607	15	critical	critical	ADJ
ftr-475	2607	16	.	.	PUNCT
ftr-475	2608	1	e.	e.	PROPN
ftr-475	2608	2	wash	wash	VERB
ftr-475	2608	3	sales.-in	sales.-in	VERB
ftr-475	2608	4	general	general	ADJ
ftr-475	2608	5	,	,	PUNCT
ftr-475	2608	6	securities	security	NOUN
ftr-475	2608	7	dealers	dealer	NOUN
ftr-475	2608	8	are	be	AUX
ftr-475	2608	9	not	not	PART
ftr-475	2608	10	subject	subject	ADJ
ftr-475	2608	11	to	to	ADP
ftr-475	2608	12	deferral	deferral	NOUN
ftr-475	2608	13	of	of	ADP
ftr-475	2608	14	losses	loss	NOUN
ftr-475	2608	15	on	on	ADP
ftr-475	2608	16	dispositions	disposition	NOUN
ftr-475	2608	17	of	of	ADP
ftr-475	2608	18	securities	security	NOUN
ftr-475	2608	19	where	where	SCONJ
ftr-475	2608	20	identical	identical	ADJ
ftr-475	2608	21	securities	security	NOUN
ftr-475	2608	22	are	be	AUX
ftr-475	2608	23	considered	consider	VERB
ftr-475	2608	24	acquired	acquire	VERB
ftr-475	2608	25	within	within	ADP
ftr-475	2608	26	30	30	NUM
ftr-475	2608	27	days	day	NOUN
ftr-475	2608	28	before	before	ADP
ftr-475	2608	29	or	or	CCONJ
ftr-475	2608	30	after	after	ADP
ftr-475	2608	31	the	the	DET
ftr-475	2608	32	date	date	NOUN
ftr-475	2608	33	of	of	ADP
ftr-475	2608	34	disposition	disposition	NOUN
ftr-475	2608	35	,	,	PUNCT
ftr-475	2608	36	provided	provide	VERB
ftr-475	2608	37	that	that	SCONJ
ftr-475	2608	38	the	the	DET
ftr-475	2608	39	dealer	dealer	NOUN
ftr-475	2608	40	incurs	incur	VERB
ftr-475	2608	41	such	such	ADJ
ftr-475	2608	42	losses	loss	NOUN
ftr-475	2608	43	in	in	ADP
ftr-475	2608	44	sales	sale	NOUN
ftr-475	2608	45	made	make	VERB
ftr-475	2608	46	in	in	ADP
ftr-475	2608	47	the	the	DET
ftr-475	2608	48	ordinary	ordinary	ADJ
ftr-475	2608	49	course	course	NOUN
ftr-475	2608	50	of	of	ADP
ftr-475	2608	51	its	its	PRON
ftr-475	2608	52	business	business	NOUN
ftr-475	2608	53	.	.	PUNCT
ftr-475	2609	1	367	367	NUM
ftr-475	2609	2	a	a	DET
ftr-475	2609	3	"	"	PUNCT
ftr-475	2609	4	dealer	dealer	NOUN
ftr-475	2609	5	"	"	PUNCT
ftr-475	2609	6	for	for	ADP
ftr-475	2609	7	purposes	purpose	NOUN
ftr-475	2609	8	of	of	ADP
ftr-475	2609	9	the	the	DET
ftr-475	2609	10	wash	wash	NOUN
ftr-475	2609	11	sale	sale	NOUN
ftr-475	2609	12	rules	rule	NOUN
ftr-475	2609	13	is	be	AUX
ftr-475	2609	14	defined	define	VERB
ftr-475	2609	15	by	by	ADP
ftr-475	2609	16	reference	reference	NOUN
ftr-475	2609	17	to	to	ADP
ftr-475	2609	18	the	the	DET
ftr-475	2609	19	definition	definition	NOUN
ftr-475	2609	20	under	under	ADP
ftr-475	2609	21	section	section	NOUN
ftr-475	2609	22	471.3	471.3	NUM
ftr-475	2609	23	as	as	SCONJ
ftr-475	2609	24	discussed	discuss	VERB
ftr-475	2609	25	below,369	below,369	ADV
ftr-475	2609	26	however	however	ADV
ftr-475	2609	27	,	,	PUNCT
ftr-475	2609	28	it	it	PRON
ftr-475	2609	29	is	be	AUX
ftr-475	2609	30	highly	highly	ADV
ftr-475	2609	31	uncertain	uncertain	ADJ
ftr-475	2609	32	whether	whether	SCONJ
ftr-475	2609	33	a	a	DET
ftr-475	2609	34	remic	remic	ADJ
ftr-475	2609	35	sponsor	sponsor	NOUN
ftr-475	2609	36	can	can	AUX
ftr-475	2609	37	be	be	AUX
ftr-475	2609	38	a	a	DET
ftr-475	2609	39	dealer	dealer	NOUN
ftr-475	2609	40	with	with	ADP
ftr-475	2609	41	respect	respect	NOUN
ftr-475	2609	42	to	to	ADP
ftr-475	2609	43	residual	residual	ADJ
ftr-475	2609	44	interests	interest	NOUN
ftr-475	2609	45	that	that	SCONJ
ftr-475	2609	46	by	by	ADP
ftr-475	2609	47	their	their	PRON
ftr-475	2609	48	terms	term	NOUN
ftr-475	2609	49	have	have	VERB
ftr-475	2609	50	negative	negative	ADJ
ftr-475	2609	51	value	value	NOUN
ftr-475	2609	52	.	.	PUNCT
ftr-475	2610	1	in	in	ADP
ftr-475	2610	2	such	such	ADJ
ftr-475	2610	3	cases	case	NOUN
ftr-475	2610	4	,	,	PUNCT
ftr-475	2610	5	taxpayers	taxpayer	NOUN
ftr-475	2610	6	that	that	PRON
ftr-475	2610	7	are	be	AUX
ftr-475	2610	8	not	not	PART
ftr-475	2610	9	otherwise	otherwise	ADV
ftr-475	2610	10	securities	security	NOUN
ftr-475	2610	11	dealers	dealer	NOUN
ftr-475	2610	12	may	may	AUX
ftr-475	2610	13	have	have	VERB
ftr-475	2610	14	reason	reason	NOUN
ftr-475	2610	15	to	to	PART
ftr-475	2610	16	be	be	AUX
ftr-475	2610	17	concerned	concern	VERB
ftr-475	2610	18	about	about	ADP
ftr-475	2610	19	the	the	DET
ftr-475	2610	20	possible	possible	ADJ
ftr-475	2610	21	application	application	NOUN
ftr-475	2610	22	of	of	ADP
ftr-475	2610	23	the	the	DET
ftr-475	2610	24	wash	wash	NOUN
ftr-475	2610	25	sale	sale	NOUN
ftr-475	2610	26	rules	rule	NOUN
ftr-475	2610	27	.	.	PUNCT
ftr-475	2611	1	3	3	X
ftr-475	2611	2	.	.	X
ftr-475	2611	3	who	who	PRON
ftr-475	2611	4	are	be	AUX
ftr-475	2611	5	dealers	dealer	NOUN
ftr-475	2611	6	in	in	ADP
ftr-475	2611	7	residual	residual	ADJ
ftr-475	2611	8	interests?-assuming	interests?-assume	VERB
ftr-475	2611	9	that	that	SCONJ
ftr-475	2611	10	residual	residual	ADJ
ftr-475	2611	11	interests	interest	NOUN
ftr-475	2611	12	are	be	AUX
ftr-475	2611	13	indeed	indeed	ADV
ftr-475	2611	14	a	a	DET
ftr-475	2611	15	type	type	NOUN
ftr-475	2611	16	of	of	ADP
ftr-475	2611	17	security	security	NOUN
ftr-475	2611	18	,	,	PUNCT
ftr-475	2611	19	at	at	ADP
ftr-475	2611	20	least	least	ADJ
ftr-475	2611	21	for	for	ADP
ftr-475	2611	22	some	some	DET
ftr-475	2611	23	purposes	purpose	NOUN
ftr-475	2611	24	under	under	ADP
ftr-475	2611	25	the	the	DET
ftr-475	2611	26	364	364	NUM
ftr-475	2611	27	.	.	PUNCT
ftr-475	2611	28	malat	malat	PROPN
ftr-475	2611	29	v.	v.	ADP
ftr-475	2611	30	riddell	riddell	PROPN
ftr-475	2611	31	,	,	PUNCT
ftr-475	2611	32	383	383	NUM
ftr-475	2611	33	u.s	u.s	PROPN
ftr-475	2611	34	.	.	PROPN
ftr-475	2611	35	569	569	NUM
ftr-475	2611	36	,	,	PUNCT
ftr-475	2611	37	572	572	NUM
ftr-475	2611	38	(	(	PUNCT
ftr-475	2611	39	1966	1966	NUM
ftr-475	2611	40	)	)	PUNCT
ftr-475	2611	41	.	.	PUNCT
ftr-475	2612	1	365	365	NUM
ftr-475	2612	2	.	.	X
ftr-475	2612	3	see	see	VERB
ftr-475	2612	4	,	,	PUNCT
ftr-475	2612	5	e.g.	e.g.	ADV
ftr-475	2612	6	,	,	PUNCT
ftr-475	2612	7	belcher	belcher	PROPN
ftr-475	2612	8	v.	v.	PROPN
ftr-475	2612	9	commissioner	commissioner	PROPN
ftr-475	2612	10	,	,	PUNCT
ftr-475	2613	1	24	24	NUM
ftr-475	2613	2	t.c	t.c	PROPN
ftr-475	2613	3	.	.	PROPN
ftr-475	2613	4	memo	memo	NOUN
ftr-475	2613	5	(	(	PUNCT
ftr-475	2613	6	cch	cch	NOUN
ftr-475	2613	7	)	)	PUNCT
ftr-475	2613	8	1	1	NUM
ftr-475	2613	9	,	,	PUNCT
ftr-475	2613	10	t.c	t.c	PROPN
ftr-475	2613	11	.	.	PROPN
ftr-475	2613	12	memo	memo	NOUN
ftr-475	2613	13	(	(	PUNCT
ftr-475	2613	14	ph	ph	PROPN
ftr-475	2613	15	)	)	PUNCT
ftr-475	2613	16	65,001	65,001	NUM
ftr-475	2613	17	(	(	PUNCT
ftr-475	2613	18	1965	1965	NUM
ftr-475	2613	19	)	)	PUNCT
ftr-475	2613	20	;	;	PUNCT
ftr-475	2613	21	see	see	VERB
ftr-475	2613	22	also	also	ADV
ftr-475	2613	23	sykes	sykes	PROPN
ftr-475	2613	24	v.	v.	PROPN
ftr-475	2613	25	commissioner	commissioner	PROPN
ftr-475	2613	26	,	,	PUNCT
ftr-475	2613	27	57	57	NUM
ftr-475	2613	28	t.c	t.c	NOUN
ftr-475	2613	29	.	.	PROPN
ftr-475	2613	30	618	618	NUM
ftr-475	2613	31	(	(	PUNCT
ftr-475	2613	32	1972	1972	NUM
ftr-475	2613	33	)	)	PUNCT
ftr-475	2613	34	(	(	PUNCT
ftr-475	2613	35	holding	hold	VERB
ftr-475	2613	36	seller	seller	NOUN
ftr-475	2613	37	of	of	ADP
ftr-475	2613	38	leafcutter	leafcutter	PROPN
ftr-475	2613	39	bee	bee	PROPN
ftr-475	2613	40	larvae	larvae	VERB
ftr-475	2613	41	to	to	PART
ftr-475	2613	42	have	have	AUX
ftr-475	2613	43	sold	sell	VERB
ftr-475	2613	44	in	in	ADP
ftr-475	2613	45	the	the	DET
ftr-475	2613	46	ordinary	ordinary	ADJ
ftr-475	2613	47	course	course	NOUN
ftr-475	2613	48	of	of	ADP
ftr-475	2613	49	business	business	NOUN
ftr-475	2613	50	where	where	SCONJ
ftr-475	2613	51	half	half	NOUN
ftr-475	2613	52	of	of	ADP
ftr-475	2613	53	total	total	ADJ
ftr-475	2613	54	sales	sale	NOUN
ftr-475	2613	55	were	be	AUX
ftr-475	2613	56	to	to	ADP
ftr-475	2613	57	one	one	NUM
ftr-475	2613	58	customer	customer	NOUN
ftr-475	2613	59	)	)	PUNCT
ftr-475	2613	60	.	.	PUNCT
ftr-475	2614	1	366	366	NUM
ftr-475	2614	2	.	.	PUNCT
ftr-475	2615	1	see	see	VERB
ftr-475	2615	2	girard	girard	PROPN
ftr-475	2615	3	trust	trust	PROPN
ftr-475	2615	4	,	,	PUNCT
ftr-475	2615	5	22	22	NUM
ftr-475	2615	6	t.c	t.c	PROPN
ftr-475	2615	7	.	.	PUNCT
ftr-475	2616	1	at	at	ADP
ftr-475	2616	2	1360	1360	NUM
ftr-475	2616	3	-	-	SYM
ftr-475	2616	4	61	61	NUM
ftr-475	2616	5	;	;	PUNCT
ftr-475	2616	6	see	see	VERB
ftr-475	2616	7	also	also	ADV
ftr-475	2616	8	i.t	i.t	PROPN
ftr-475	2616	9	.	.	NOUN
ftr-475	2616	10	3648	3648	NUM
ftr-475	2616	11	.	.	PUNCT
ftr-475	2617	1	1944	1944	NUM
ftr-475	2617	2	c.b	c.b	PROPN
ftr-475	2617	3	.	.	PROPN
ftr-475	2617	4	268	268	NUM
ftr-475	2617	5	.	.	PUNCT
ftr-475	2618	1	367	367	NUM
ftr-475	2618	2	.	.	PUNCT
ftr-475	2619	1	irc	irc	PROPN
ftr-475	2619	2	§	§	PROPN
ftr-475	2619	3	1091(a	1091(a	NUM
ftr-475	2619	4	)	)	PUNCT
ftr-475	2619	5	.	.	PUNCT
ftr-475	2620	1	in	in	ADP
ftr-475	2620	2	addition	addition	NOUN
ftr-475	2620	3	,	,	PUNCT
ftr-475	2620	4	securities	security	NOUN
ftr-475	2620	5	dealers	dealer	NOUN
ftr-475	2620	6	are	be	AUX
ftr-475	2620	7	not	not	PART
ftr-475	2620	8	subject	subject	ADJ
ftr-475	2620	9	to	to	ADP
ftr-475	2620	10	the	the	DET
ftr-475	2620	11	modified	modify	VERB
ftr-475	2620	12	wash	wash	NOUN
ftr-475	2620	13	sales	sale	NOUN
ftr-475	2620	14	rules	rule	NOUN
ftr-475	2620	15	for	for	ADP
ftr-475	2620	16	losses	loss	NOUN
ftr-475	2620	17	on	on	ADP
ftr-475	2620	18	sales	sale	NOUN
ftr-475	2620	19	of	of	ADP
ftr-475	2620	20	securities	security	NOUN
ftr-475	2620	21	that	that	PRON
ftr-475	2620	22	are	be	AUX
ftr-475	2620	23	part	part	NOUN
ftr-475	2620	24	of	of	ADP
ftr-475	2620	25	a	a	DET
ftr-475	2620	26	straddle	straddle	NOUN
ftr-475	2620	27	.	.	PUNCT
ftr-475	2621	1	see	see	VERB
ftr-475	2621	2	irc	irc	PROPN
ftr-475	2621	3	§	§	PROPN
ftr-475	2621	4	1092(b)(1	1092(b)(1	PROPN
ftr-475	2621	5	)	)	PUNCT
ftr-475	2621	6	;	;	PUNCT
ftr-475	2621	7	temp	temp	NOUN
ftr-475	2621	8	.	.	PUNCT
ftr-475	2622	1	regs	regs	PROPN
ftr-475	2622	2	.	.	PUNCT
ftr-475	2623	1	§	§	PROPN
ftr-475	2623	2	1.1092(b)-l(d)(2	1.1092(b)-l(d)(2	NUM
ftr-475	2623	3	)	)	PUNCT
ftr-475	2623	4	.	.	PUNCT
ftr-475	2624	1	368	368	NUM
ftr-475	2624	2	.	.	PUNCT
ftr-475	2624	3	donander	donander	PROPN
ftr-475	2624	4	co.	co.	PROPN
ftr-475	2624	5	v.	v.	PROPN
ftr-475	2624	6	commissioner	commissioner	PROPN
ftr-475	2624	7	,	,	PUNCT
ftr-475	2624	8	29	29	NUM
ftr-475	2624	9	b.t.a	b.t.a	NOUN
ftr-475	2624	10	.	.	NOUN
ftr-475	2624	11	312	312	NUM
ftr-475	2624	12	,	,	PUNCT
ftr-475	2624	13	314	314	NUM
ftr-475	2624	14	(	(	PUNCT
ftr-475	2624	15	1933	1933	NUM
ftr-475	2624	16	)	)	PUNCT
ftr-475	2624	17	(	(	PUNCT
ftr-475	2624	18	involving	involve	VERB
ftr-475	2624	19	the	the	DET
ftr-475	2624	20	predecessors	predecessor	NOUN
ftr-475	2624	21	of	of	ADP
ftr-475	2624	22	§	§	PROPN
ftr-475	2624	23	1091	1091	NUM
ftr-475	2624	24	and	and	CCONJ
ftr-475	2624	25	regs	reg	NOUN
ftr-475	2624	26	.	.	PUNCT
ftr-475	2625	1	§	§	PROPN
ftr-475	2625	2	1.471	1.471	NUM
ftr-475	2625	3	-	-	SYM
ftr-475	2625	4	5	5	NUM
ftr-475	2625	5	)	)	PUNCT
ftr-475	2625	6	.	.	PUNCT
ftr-475	2626	1	369	369	NUM
ftr-475	2626	2	.	.	PUNCT
ftr-475	2627	1	see	see	VERB
ftr-475	2627	2	infra	infra	NOUN
ftr-475	2627	3	part	part	NOUN
ftr-475	2627	4	vi.b.3	vi.b.3	NOUN
ftr-475	2627	5	.	.	PUNCT
ftr-475	2627	6	19941	19941	NUM
ftr-475	2628	1	florida	florida	PROPN
ftr-475	2628	2	tax	tax	PROPN
ftr-475	2628	3	review	review	PROPN
ftr-475	2628	4	code	code	NOUN
ftr-475	2628	5	,	,	PUNCT
ftr-475	2628	6	it	it	PRON
ftr-475	2628	7	remains	remain	VERB
ftr-475	2628	8	to	to	PART
ftr-475	2628	9	be	be	AUX
ftr-475	2628	10	considered	consider	VERB
ftr-475	2628	11	in	in	ADP
ftr-475	2628	12	what	what	PRON
ftr-475	2628	13	circumstances	circumstance	NOUN
ftr-475	2628	14	a	a	DET
ftr-475	2628	15	taxpayer	taxpayer	NOUN
ftr-475	2628	16	can	can	AUX
ftr-475	2628	17	qualify	qualify	VERB
ftr-475	2628	18	as	as	ADP
ftr-475	2628	19	a	a	DET
ftr-475	2628	20	dealer	dealer	NOUN
ftr-475	2628	21	in	in	ADP
ftr-475	2628	22	residual	residual	ADJ
ftr-475	2628	23	interests	interest	NOUN
ftr-475	2628	24	.	.	PUNCT
ftr-475	2629	1	the	the	DET
ftr-475	2629	2	primary	primary	ADJ
ftr-475	2629	3	definition	definition	NOUN
ftr-475	2629	4	of	of	ADP
ftr-475	2629	5	a	a	DET
ftr-475	2629	6	securities	security	NOUN
ftr-475	2629	7	dealer	dealer	NOUN
ftr-475	2629	8	in	in	ADP
ftr-475	2629	9	this	this	DET
ftr-475	2629	10	regard	regard	NOUN
ftr-475	2629	11	is	be	AUX
ftr-475	2629	12	found	find	VERB
ftr-475	2629	13	in	in	ADP
ftr-475	2629	14	the	the	DET
ftr-475	2629	15	regulations	regulation	NOUN
ftr-475	2629	16	under	under	ADP
ftr-475	2629	17	section	section	NOUN
ftr-475	2629	18	471	471	NUM
ftr-475	2629	19	:	:	PUNCT
ftr-475	2630	1	[	[	X
ftr-475	2630	2	a	a	X
ftr-475	2630	3	]	]	X
ftr-475	2630	4	dealer	dealer	NOUN
ftr-475	2630	5	in	in	ADP
ftr-475	2630	6	securities	security	NOUN
ftr-475	2630	7	is	be	AUX
ftr-475	2630	8	a	a	DET
ftr-475	2630	9	merchant	merchant	NOUN
ftr-475	2630	10	of	of	ADP
ftr-475	2630	11	securities	security	NOUN
ftr-475	2630	12	,	,	PUNCT
ftr-475	2630	13	whether	whether	SCONJ
ftr-475	2630	14	an	an	DET
ftr-475	2630	15	individual	individual	ADJ
ftr-475	2630	16	,	,	PUNCT
ftr-475	2630	17	partnership	partnership	NOUN
ftr-475	2630	18	,	,	PUNCT
ftr-475	2630	19	or	or	CCONJ
ftr-475	2630	20	corporation	corporation	NOUN
ftr-475	2630	21	,	,	PUNCT
ftr-475	2630	22	with	with	ADP
ftr-475	2630	23	an	an	DET
ftr-475	2630	24	established	establish	VERB
ftr-475	2630	25	place	place	NOUN
ftr-475	2630	26	of	of	ADP
ftr-475	2630	27	business	business	NOUN
ftr-475	2630	28	,	,	PUNCT
ftr-475	2630	29	regularly	regularly	ADV
ftr-475	2630	30	engaged	engage	VERB
ftr-475	2630	31	in	in	ADP
ftr-475	2630	32	the	the	DET
ftr-475	2630	33	purchase	purchase	NOUN
ftr-475	2630	34	of	of	ADP
ftr-475	2630	35	securities	security	NOUN
ftr-475	2630	36	and	and	CCONJ
ftr-475	2630	37	their	their	PRON
ftr-475	2630	38	resale	resale	NOUN
ftr-475	2630	39	to	to	ADP
ftr-475	2630	40	customers	customer	NOUN
ftr-475	2630	41	;	;	PUNCT
ftr-475	2630	42	that	that	PRON
ftr-475	2630	43	is	is	ADV
ftr-475	2630	44	,	,	PUNCT
ftr-475	2630	45	one	one	NUM
ftr-475	2630	46	who	who	PRON
ftr-475	2630	47	as	as	ADP
ftr-475	2630	48	a	a	DET
ftr-475	2630	49	merchant	merchant	NOUN
ftr-475	2630	50	buys	buy	VERB
ftr-475	2630	51	securities	security	NOUN
ftr-475	2630	52	and	and	CCONJ
ftr-475	2630	53	sells	sell	VERB
ftr-475	2630	54	them	they	PRON
ftr-475	2630	55	to	to	ADP
ftr-475	2630	56	customers	customer	NOUN
ftr-475	2630	57	with	with	ADP
ftr-475	2630	58	a	a	DET
ftr-475	2630	59	view	view	NOUN
ftr-475	2630	60	to	to	ADP
ftr-475	2630	61	the	the	DET
ftr-475	2630	62	gains	gain	NOUN
ftr-475	2630	63	and	and	CCONJ
ftr-475	2630	64	profits	profit	NOUN
ftr-475	2630	65	that	that	PRON
ftr-475	2630	66	may	may	AUX
ftr-475	2630	67	be	be	AUX
ftr-475	2630	68	derived	derive	VERB
ftr-475	2630	69	therefrom	therefrom	NOUN
ftr-475	2630	70	.	.	PUNCT
ftr-475	2631	1	3	3	NUM
ftr-475	2631	2	70	70	NUM
ftr-475	2631	3	like	like	ADP
ftr-475	2631	4	the	the	DET
ftr-475	2631	5	foregoing	forego	VERB
ftr-475	2631	6	definition	definition	NOUN
ftr-475	2631	7	,	,	PUNCT
ftr-475	2631	8	authorities	authority	NOUN
ftr-475	2631	9	defining	define	VERB
ftr-475	2631	10	a	a	DET
ftr-475	2631	11	dealer	dealer	NOUN
ftr-475	2631	12	tend	tend	VERB
ftr-475	2631	13	to	to	PART
ftr-475	2631	14	invoke	invoke	VERB
ftr-475	2631	15	the	the	DET
ftr-475	2631	16	quaint	quaint	NOUN
ftr-475	2631	17	image	image	NOUN
ftr-475	2631	18	of	of	ADP
ftr-475	2631	19	the	the	DET
ftr-475	2631	20	dealer	dealer	NOUN
ftr-475	2631	21	as	as	ADP
ftr-475	2631	22	a	a	DET
ftr-475	2631	23	merchant	merchant	NOUN
ftr-475	2631	24	or	or	CCONJ
ftr-475	2631	25	middleman	middleman	NOUN
ftr-475	2631	26	who	who	PRON
ftr-475	2631	27	stands	stand	VERB
ftr-475	2631	28	by	by	ADP
ftr-475	2631	29	with	with	ADP
ftr-475	2631	30	a	a	DET
ftr-475	2631	31	warehouse	warehouse	NOUN
ftr-475	2631	32	or	or	CCONJ
ftr-475	2631	33	inventory	inventory	NOUN
ftr-475	2631	34	of	of	ADP
ftr-475	2631	35	goods	good	NOUN
ftr-475	2631	36	ready	ready	ADJ
ftr-475	2631	37	to	to	PART
ftr-475	2631	38	make	make	VERB
ftr-475	2631	39	a	a	DET
ftr-475	2631	40	profit	profit	NOUN
ftr-475	2631	41	by	by	ADP
ftr-475	2631	42	marking	mark	VERB
ftr-475	2631	43	up	up	ADP
ftr-475	2631	44	his	his	PRON
ftr-475	2631	45	merchandise	merchandise	NOUN
ftr-475	2631	46	and	and	CCONJ
ftr-475	2631	47	selling	sell	VERB
ftr-475	2631	48	it	it	PRON
ftr-475	2631	49	retail	retail	ADJ
ftr-475	2631	50	to	to	PART
ftr-475	2631	51	customers.371	customers.371	VERB
ftr-475	2631	52	the	the	DET
ftr-475	2631	53	dealer	dealer	NOUN
ftr-475	2631	54	-	-	PUNCT
ftr-475	2631	55	merchant	merchant	NOUN
ftr-475	2631	56	is	be	AUX
ftr-475	2631	57	to	to	PART
ftr-475	2631	58	be	be	AUX
ftr-475	2631	59	distinguished	distinguish	VERB
ftr-475	2631	60	from	from	ADP
ftr-475	2631	61	the	the	DET
ftr-475	2631	62	mere	mere	ADJ
ftr-475	2631	63	trader	trader	NOUN
ftr-475	2631	64	or	or	CCONJ
ftr-475	2631	65	speculator	speculator	NOUN
ftr-475	2631	66	in	in	ADP
ftr-475	2631	67	securities	security	NOUN
ftr-475	2631	68	,	,	PUNCT
ftr-475	2631	69	who	who	PRON
ftr-475	2631	70	strives	strive	VERB
ftr-475	2631	71	to	to	ADP
ftr-475	2631	72	profit	profit	NOUN
ftr-475	2631	73	from	from	ADP
ftr-475	2631	74	hoped	hope	VERB
ftr-475	2631	75	for	for	ADP
ftr-475	2631	76	increases	increase	NOUN
ftr-475	2631	77	in	in	ADP
ftr-475	2631	78	the	the	DET
ftr-475	2631	79	market	market	NOUN
ftr-475	2631	80	value	value	NOUN
ftr-475	2631	81	of	of	ADP
ftr-475	2631	82	a	a	DET
ftr-475	2631	83	security	security	NOUN
ftr-475	2631	84	.	.	PUNCT
ftr-475	2632	1	72	72	NUM
ftr-475	2632	2	in	in	ADP
ftr-475	2632	3	the	the	DET
ftr-475	2632	4	context	context	NOUN
ftr-475	2632	5	of	of	ADP
ftr-475	2632	6	residual	residual	ADJ
ftr-475	2632	7	interests	interest	NOUN
ftr-475	2632	8	that	that	SCONJ
ftr-475	2632	9	by	by	ADP
ftr-475	2632	10	their	their	PRON
ftr-475	2632	11	terms	term	NOUN
ftr-475	2632	12	have	have	VERB
ftr-475	2632	13	positive	positive	ADJ
ftr-475	2632	14	economic	economic	ADJ
ftr-475	2632	15	value	value	NOUN
ftr-475	2632	16	,	,	PUNCT
ftr-475	2632	17	the	the	DET
ftr-475	2632	18	determination	determination	NOUN
ftr-475	2632	19	of	of	ADP
ftr-475	2632	20	dealer	dealer	NOUN
ftr-475	2632	21	status	status	NOUN
ftr-475	2632	22	should	should	AUX
ftr-475	2632	23	be	be	AUX
ftr-475	2632	24	no	no	ADV
ftr-475	2632	25	different	different	ADJ
ftr-475	2632	26	than	than	ADP
ftr-475	2632	27	with	with	ADP
ftr-475	2632	28	respect	respect	NOUN
ftr-475	2632	29	to	to	ADP
ftr-475	2632	30	other	other	ADJ
ftr-475	2632	31	types	type	NOUN
ftr-475	2632	32	of	of	ADP
ftr-475	2632	33	securities	security	NOUN
ftr-475	2632	34	.	.	PUNCT
ftr-475	2633	1	however	however	ADV
ftr-475	2633	2	,	,	PUNCT
ftr-475	2633	3	unlike	unlike	ADP
ftr-475	2633	4	other	other	ADJ
ftr-475	2633	5	types	type	NOUN
ftr-475	2633	6	of	of	ADP
ftr-475	2633	7	stocks	stock	NOUN
ftr-475	2633	8	or	or	CCONJ
ftr-475	2633	9	bonds	bond	NOUN
ftr-475	2633	10	,	,	PUNCT
ftr-475	2633	11	it	it	PRON
ftr-475	2633	12	should	should	AUX
ftr-475	2633	13	be	be	AUX
ftr-475	2633	14	noted	note	VERB
ftr-475	2633	15	that	that	SCONJ
ftr-475	2633	16	a	a	DET
ftr-475	2633	17	taxpayer	taxpayer	NOUN
ftr-475	2633	18	may	may	AUX
ftr-475	2633	19	be	be	AUX
ftr-475	2633	20	a	a	DET
ftr-475	2633	21	dealer	dealer	NOUN
ftr-475	2633	22	not	not	PART
ftr-475	2633	23	only	only	ADV
ftr-475	2633	24	where	where	SCONJ
ftr-475	2633	25	it	it	PRON
ftr-475	2633	26	purchases	purchase	VERB
ftr-475	2633	27	and	and	CCONJ
ftr-475	2633	28	resells	resell	VERB
ftr-475	2633	29	remic	remic	ADJ
ftr-475	2633	30	residual	residual	ADJ
ftr-475	2633	31	(	(	PUNCT
ftr-475	2633	32	or	or	CCONJ
ftr-475	2633	33	regular	regular	ADJ
ftr-475	2633	34	)	)	PUNCT
ftr-475	2633	35	interests	interest	NOUN
ftr-475	2633	36	,	,	PUNCT
ftr-475	2633	37	but	but	CCONJ
ftr-475	2633	38	also	also	ADV
ftr-475	2633	39	370	370	NUM
ftr-475	2633	40	.	.	PUNCT
ftr-475	2634	1	regs	regs	PROPN
ftr-475	2634	2	.	.	PUNCT
ftr-475	2635	1	§	§	PROPN
ftr-475	2635	2	1.471	1.471	NUM
ftr-475	2635	3	-	-	SYM
ftr-475	2635	4	5	5	NUM
ftr-475	2635	5	.	.	NUM
ftr-475	2635	6	371	371	NUM
ftr-475	2635	7	.	.	PUNCT
ftr-475	2636	1	see	see	VERB
ftr-475	2636	2	,	,	PUNCT
ftr-475	2636	3	e.g.	e.g.	ADV
ftr-475	2636	4	,	,	PUNCT
ftr-475	2636	5	kemon	kemon	PROPN
ftr-475	2636	6	v.	v.	PROPN
ftr-475	2636	7	commissioner	commissioner	PROPN
ftr-475	2636	8	,	,	PUNCT
ftr-475	2636	9	16	16	NUM
ftr-475	2636	10	t.c	t.c	PROPN
ftr-475	2636	11	.	.	PROPN
ftr-475	2636	12	1026	1026	NUM
ftr-475	2636	13	,	,	PUNCT
ftr-475	2636	14	1032	1032	NUM
ftr-475	2636	15	-	-	SYM
ftr-475	2636	16	33	33	NUM
ftr-475	2636	17	(	(	PUNCT
ftr-475	2636	18	1951	1951	NUM
ftr-475	2636	19	)	)	PUNCT
ftr-475	2636	20	,	,	PUNCT
ftr-475	2636	21	in	in	ADP
ftr-475	2636	22	which	which	PRON
ftr-475	2636	23	the	the	DET
ftr-475	2636	24	court	court	NOUN
ftr-475	2636	25	stated	state	VERB
ftr-475	2636	26	:	:	PUNCT
ftr-475	2636	27	those	those	PRON
ftr-475	2636	28	who	who	PRON
ftr-475	2636	29	sell	sell	VERB
ftr-475	2636	30	"	"	PUNCT
ftr-475	2636	31	to	to	ADP
ftr-475	2636	32	customers	customer	NOUN
ftr-475	2636	33	"	"	PUNCT
ftr-475	2636	34	are	be	AUX
ftr-475	2636	35	comparable	comparable	ADJ
ftr-475	2636	36	to	to	ADP
ftr-475	2636	37	a	a	DET
ftr-475	2636	38	merchant	merchant	NOUN
ftr-475	2636	39	in	in	ADP
ftr-475	2636	40	that	that	SCONJ
ftr-475	2636	41	they	they	PRON
ftr-475	2636	42	purchase	purchase	VERB
ftr-475	2636	43	their	their	PRON
ftr-475	2636	44	stock	stock	NOUN
ftr-475	2636	45	in	in	ADP
ftr-475	2636	46	trade	trade	NOUN
ftr-475	2636	47	,	,	PUNCT
ftr-475	2636	48	in	in	ADP
ftr-475	2636	49	this	this	DET
ftr-475	2636	50	case	case	NOUN
ftr-475	2636	51	securities	security	NOUN
ftr-475	2636	52	,	,	PUNCT
ftr-475	2636	53	with	with	ADP
ftr-475	2636	54	the	the	DET
ftr-475	2636	55	expectation	expectation	NOUN
ftr-475	2636	56	of	of	ADP
ftr-475	2636	57	reselling	resell	VERB
ftr-475	2636	58	at	at	ADP
ftr-475	2636	59	a	a	DET
ftr-475	2636	60	profit	profit	NOUN
ftr-475	2636	61	,	,	PUNCT
ftr-475	2636	62	not	not	PART
ftr-475	2636	63	because	because	SCONJ
ftr-475	2636	64	of	of	ADP
ftr-475	2636	65	a	a	DET
ftr-475	2636	66	rise	rise	NOUN
ftr-475	2636	67	in	in	ADP
ftr-475	2636	68	value	value	NOUN
ftr-475	2636	69	during	during	ADP
ftr-475	2636	70	the	the	DET
ftr-475	2636	71	interval	interval	NOUN
ftr-475	2636	72	of	of	ADP
ftr-475	2636	73	time	time	NOUN
ftr-475	2636	74	between	between	ADP
ftr-475	2636	75	purchase	purchase	NOUN
ftr-475	2636	76	and	and	CCONJ
ftr-475	2636	77	resale	resale	NOUN
ftr-475	2636	78	,	,	PUNCT
ftr-475	2636	79	but	but	CCONJ
ftr-475	2636	80	merely	merely	ADV
ftr-475	2636	81	because	because	SCONJ
ftr-475	2636	82	they	they	PRON
ftr-475	2636	83	have	have	VERB
ftr-475	2636	84	or	or	CCONJ
ftr-475	2636	85	hope	hope	VERB
ftr-475	2636	86	to	to	PART
ftr-475	2636	87	find	find	VERB
ftr-475	2636	88	a	a	DET
ftr-475	2636	89	market	market	NOUN
ftr-475	2636	90	of	of	ADP
ftr-475	2636	91	buyers	buyer	NOUN
ftr-475	2636	92	who	who	PRON
ftr-475	2636	93	will	will	AUX
ftr-475	2636	94	purchase	purchase	VERB
ftr-475	2636	95	from	from	ADP
ftr-475	2636	96	them	they	PRON
ftr-475	2636	97	at	at	ADP
ftr-475	2636	98	a	a	DET
ftr-475	2636	99	price	price	NOUN
ftr-475	2636	100	in	in	ADP
ftr-475	2636	101	excess	excess	NOUN
ftr-475	2636	102	of	of	ADP
ftr-475	2636	103	their	their	PRON
ftr-475	2636	104	cost	cost	NOUN
ftr-475	2636	105	.	.	PUNCT
ftr-475	2637	1	this	this	DET
ftr-475	2637	2	excess	excess	ADJ
ftr-475	2637	3	or	or	CCONJ
ftr-475	2637	4	mark	mark	NOUN
ftr-475	2637	5	-	-	PUNCT
ftr-475	2637	6	up	up	NOUN
ftr-475	2637	7	represents	represent	VERB
ftr-475	2637	8	remuneration	remuneration	NOUN
ftr-475	2637	9	for	for	ADP
ftr-475	2637	10	their	their	PRON
ftr-475	2637	11	labors	labor	NOUN
ftr-475	2637	12	as	as	ADP
ftr-475	2637	13	a	a	DET
ftr-475	2637	14	middle	middle	ADJ
ftr-475	2637	15	man	man	NOUN
ftr-475	2637	16	bringing	bring	VERB
ftr-475	2637	17	together	together	ADV
ftr-475	2637	18	buyer	buyer	NOUN
ftr-475	2637	19	and	and	CCONJ
ftr-475	2637	20	seller	seller	NOUN
ftr-475	2637	21	,	,	PUNCT
ftr-475	2637	22	and	and	CCONJ
ftr-475	2637	23	performing	perform	VERB
ftr-475	2637	24	the	the	DET
ftr-475	2637	25	usual	usual	ADJ
ftr-475	2637	26	services	service	NOUN
ftr-475	2637	27	of	of	ADP
ftr-475	2637	28	retailer	retailer	NOUN
ftr-475	2637	29	or	or	CCONJ
ftr-475	2637	30	wholesaler	wholesaler	NOUN
ftr-475	2637	31	of	of	ADP
ftr-475	2637	32	goods	good	NOUN
ftr-475	2637	33	.	.	PUNCT
ftr-475	2638	1	see	see	VERB
ftr-475	2638	2	also	also	ADV
ftr-475	2638	3	stokes	stoke	NOUN
ftr-475	2638	4	v.	v.	ADP
ftr-475	2638	5	rothensies	rothensie	NOUN
ftr-475	2638	6	,	,	PUNCT
ftr-475	2638	7	61	61	NUM
ftr-475	2638	8	f.	f.	PROPN
ftr-475	2638	9	supp	supp	PROPN
ftr-475	2638	10	.	.	PUNCT
ftr-475	2639	1	444	444	NUM
ftr-475	2639	2	,	,	PUNCT
ftr-475	2639	3	448	448	NUM
ftr-475	2639	4	(	(	PUNCT
ftr-475	2639	5	e.d	e.d	PROPN
ftr-475	2639	6	.	.	PROPN
ftr-475	2639	7	pa	pa	PROPN
ftr-475	2639	8	.	.	PROPN
ftr-475	2639	9	1945	1945	NUM
ftr-475	2639	10	)	)	PUNCT
ftr-475	2639	11	,	,	PUNCT
ftr-475	2639	12	aff'd	aff'd	NOUN
ftr-475	2639	13	,	,	PUNCT
ftr-475	2639	14	154	154	NUM
ftr-475	2639	15	f.2d	f.2d	NOUN
ftr-475	2639	16	1022	1022	NUM
ftr-475	2639	17	(	(	PUNCT
ftr-475	2639	18	3d	3d	NUM
ftr-475	2639	19	cir	cir	NOUN
ftr-475	2639	20	.	.	PUNCT
ftr-475	2639	21	1946	1946	NUM
ftr-475	2639	22	)	)	PUNCT
ftr-475	2640	1	(	(	PUNCT
ftr-475	2640	2	"	"	PUNCT
ftr-475	2640	3	there	there	PRON
ftr-475	2640	4	must	must	AUX
ftr-475	2640	5	be	be	AUX
ftr-475	2640	6	an	an	DET
ftr-475	2640	7	offering	offering	NOUN
ftr-475	2640	8	of	of	ADP
ftr-475	2640	9	wares	ware	NOUN
ftr-475	2640	10	to	to	ADP
ftr-475	2640	11	customers	customer	NOUN
ftr-475	2640	12	with	with	ADP
ftr-475	2640	13	a	a	DET
ftr-475	2640	14	primary	primary	ADJ
ftr-475	2640	15	view	view	NOUN
ftr-475	2640	16	to	to	ADP
ftr-475	2640	17	a	a	DET
ftr-475	2640	18	distributing	distribute	VERB
ftr-475	2640	19	profit	profit	NOUN
ftr-475	2640	20	which	which	PRON
ftr-475	2640	21	may	may	AUX
ftr-475	2640	22	be	be	AUX
ftr-475	2640	23	derived	derive	VERB
ftr-475	2640	24	from	from	ADP
ftr-475	2640	25	a	a	DET
ftr-475	2640	26	middleman	middleman	NOUN
ftr-475	2640	27	operation	operation	NOUN
ftr-475	2640	28	in	in	ADP
ftr-475	2640	29	securities	security	NOUN
ftr-475	2640	30	.	.	PUNCT
ftr-475	2640	31	"	"	PUNCT
ftr-475	2640	32	)	)	PUNCT
ftr-475	2640	33	.	.	PUNCT
ftr-475	2641	1	372	372	NUM
ftr-475	2641	2	.	.	PUNCT
ftr-475	2642	1	this	this	PRON
ftr-475	2642	2	is	be	AUX
ftr-475	2642	3	not	not	PART
ftr-475	2642	4	to	to	PART
ftr-475	2642	5	say	say	VERB
ftr-475	2642	6	that	that	SCONJ
ftr-475	2642	7	a	a	DET
ftr-475	2642	8	dealer	dealer	NOUN
ftr-475	2642	9	may	may	AUX
ftr-475	2642	10	not	not	PART
ftr-475	2642	11	also	also	ADV
ftr-475	2642	12	seek	seek	VERB
ftr-475	2642	13	to	to	PART
ftr-475	2642	14	maximize	maximize	VERB
ftr-475	2642	15	its	its	PRON
ftr-475	2642	16	profit	profit	NOUN
ftr-475	2642	17	by	by	ADP
ftr-475	2642	18	holding	hold	VERB
ftr-475	2642	19	securities	security	NOUN
ftr-475	2642	20	with	with	ADP
ftr-475	2642	21	an	an	DET
ftr-475	2642	22	eye	eye	NOUN
ftr-475	2642	23	to	to	ADP
ftr-475	2642	24	cashing	cash	VERB
ftr-475	2642	25	in	in	ADP
ftr-475	2642	26	on	on	ADP
ftr-475	2642	27	increases	increase	NOUN
ftr-475	2642	28	in	in	ADP
ftr-475	2642	29	market	market	NOUN
ftr-475	2642	30	value	value	NOUN
ftr-475	2642	31	.	.	PUNCT
ftr-475	2643	1	see	see	VERB
ftr-475	2643	2	,	,	PUNCT
ftr-475	2643	3	e.g.	e.g.	ADV
ftr-475	2643	4	,	,	PUNCT
ftr-475	2643	5	stokes	stoke	NOUN
ftr-475	2643	6	,	,	PUNCT
ftr-475	2643	7	61	61	NUM
ftr-475	2643	8	f.	f.	PROPN
ftr-475	2643	9	supp	supp	PROPN
ftr-475	2643	10	.	.	PUNCT
ftr-475	2644	1	at	at	ADP
ftr-475	2644	2	450	450	NUM
ftr-475	2644	3	;	;	PUNCT
ftr-475	2644	4	rev	rev	X
ftr-475	2644	5	.	.	PROPN
ftr-475	2645	1	rul	rul	PROPN
ftr-475	2645	2	.	.	PUNCT
ftr-475	2646	1	72	72	NUM
ftr-475	2646	2	-	-	SYM
ftr-475	2646	3	523	523	NUM
ftr-475	2646	4	,	,	PUNCT
ftr-475	2646	5	1972	1972	NUM
ftr-475	2646	6	-	-	SYM
ftr-475	2646	7	2	2	NUM
ftr-475	2646	8	c.b	c.b	PROPN
ftr-475	2646	9	.	.	PROPN
ftr-475	2646	10	242	242	NUM
ftr-475	2646	11	(	(	PUNCT
ftr-475	2646	12	holding	hold	VERB
ftr-475	2646	13	a	a	DET
ftr-475	2646	14	taxpayer	taxpayer	NOUN
ftr-475	2646	15	is	be	AUX
ftr-475	2646	16	a	a	DET
ftr-475	2646	17	dealer	dealer	NOUN
ftr-475	2646	18	in	in	ADP
ftr-475	2646	19	mortgages	mortgage	NOUN
ftr-475	2646	20	even	even	ADV
ftr-475	2646	21	though	though	SCONJ
ftr-475	2646	22	it	it	PRON
ftr-475	2646	23	expects	expect	VERB
ftr-475	2646	24	to	to	PART
ftr-475	2646	25	profit	profit	VERB
ftr-475	2646	26	not	not	PART
ftr-475	2646	27	only	only	ADV
ftr-475	2646	28	from	from	ADP
ftr-475	2646	29	sales	sale	NOUN
ftr-475	2646	30	,	,	PUNCT
ftr-475	2646	31	but	but	CCONJ
ftr-475	2646	32	also	also	ADV
ftr-475	2646	33	from	from	ADP
ftr-475	2646	34	future	future	ADJ
ftr-475	2646	35	servicing	servicing	NOUN
ftr-475	2646	36	fees	fee	NOUN
ftr-475	2646	37	with	with	ADP
ftr-475	2646	38	respect	respect	NOUN
ftr-475	2646	39	to	to	ADP
ftr-475	2646	40	the	the	DET
ftr-475	2646	41	sold	sell	VERB
ftr-475	2646	42	mortgages	mortgage	NOUN
ftr-475	2646	43	)	)	PUNCT
ftr-475	2646	44	.	.	PUNCT
ftr-475	2647	1	however	however	ADV
ftr-475	2647	2	,	,	PUNCT
ftr-475	2647	3	such	such	ADJ
ftr-475	2647	4	market	market	NOUN
ftr-475	2647	5	returns	return	NOUN
ftr-475	2647	6	can	can	AUX
ftr-475	2647	7	not	not	PART
ftr-475	2647	8	be	be	AUX
ftr-475	2647	9	the	the	DET
ftr-475	2647	10	sole	sole	ADJ
ftr-475	2647	11	basis	basis	NOUN
ftr-475	2647	12	on	on	ADP
ftr-475	2647	13	which	which	PRON
ftr-475	2647	14	the	the	DET
ftr-475	2647	15	purported	purport	VERB
ftr-475	2647	16	dealer	dealer	NOUN
ftr-475	2647	17	hopes	hope	VERB
ftr-475	2647	18	to	to	PART
ftr-475	2647	19	profit	profit	VERB
ftr-475	2647	20	.	.	PUNCT
ftr-475	2648	1	see	see	VERB
ftr-475	2648	2	,	,	PUNCT
ftr-475	2648	3	e.g.	e.g.	ADV
ftr-475	2648	4	,	,	PUNCT
ftr-475	2648	5	brown	brown	PROPN
ftr-475	2648	6	v.	v.	ADP
ftr-475	2648	7	united	united	PROPN
ftr-475	2648	8	states	states	PROPN
ftr-475	2648	9	,	,	PUNCT
ftr-475	2648	10	426	426	NUM
ftr-475	2648	11	f.2d	f.2d	NOUN
ftr-475	2648	12	355	355	NUM
ftr-475	2648	13	,	,	PUNCT
ftr-475	2648	14	364	364	NUM
ftr-475	2648	15	(	(	PUNCT
ftr-475	2648	16	ct	ct	PROPN
ftr-475	2648	17	.	.	PUNCT
ftr-475	2648	18	cl	cl	NOUN
ftr-475	2648	19	.	.	PUNCT
ftr-475	2648	20	1970	1970	NUM
ftr-475	2648	21	)	)	PUNCT
ftr-475	2648	22	;	;	PUNCT
ftr-475	2649	1	priv	priv	PROPN
ftr-475	2649	2	.	.	PUNCT
ftr-475	2650	1	let	let	VERB
ftr-475	2650	2	.	.	PUNCT
ftr-475	2651	1	rul	rul	NOUN
ftr-475	2651	2	.	.	PUNCT
ftr-475	2652	1	9345003	9345003	NUM
ftr-475	2652	2	(	(	PUNCT
ftr-475	2652	3	july	july	PROPN
ftr-475	2652	4	15	15	NUM
ftr-475	2652	5	,	,	PUNCT
ftr-475	2652	6	1993	1993	NUM
ftr-475	2652	7	)	)	PUNCT
ftr-475	2652	8	.	.	PUNCT
ftr-475	2653	1	[	[	X
ftr-475	2653	2	vol	vol	NOUN
ftr-475	2653	3	.	.	NOUN
ftr-475	2653	4	2:4	2:4	NUM
ftr-475	2653	5	tax	tax	NOUN
ftr-475	2653	6	aspects	aspect	NOUN
ftr-475	2653	7	of	of	ADP
ftr-475	2653	8	remic	remic	ADJ
ftr-475	2653	9	residual	residual	ADJ
ftr-475	2653	10	interests	interest	NOUN
ftr-475	2653	11	where	where	SCONJ
ftr-475	2653	12	the	the	DET
ftr-475	2653	13	taxpayer	taxpayer	NOUN
ftr-475	2653	14	originates	originate	VERB
ftr-475	2653	15	remic	remic	ADJ
ftr-475	2653	16	interests	interest	NOUN
ftr-475	2653	17	(	(	PUNCT
ftr-475	2653	18	i.e.	i.e.	X
ftr-475	2653	19	,	,	PUNCT
ftr-475	2653	20	the	the	DET
ftr-475	2653	21	sponsor	sponsor	NOUN
ftr-475	2653	22	)	)	PUNCT
ftr-475	2653	23	.	.	PUNCT
ftr-475	2654	1	for	for	ADP
ftr-475	2654	2	example	example	NOUN
ftr-475	2654	3	,	,	PUNCT
ftr-475	2654	4	a	a	DET
ftr-475	2654	5	bank	bank	NOUN
ftr-475	2654	6	that	that	PRON
ftr-475	2654	7	regularly	regularly	ADV
ftr-475	2654	8	packages	package	VERB
ftr-475	2654	9	its	its	PRON
ftr-475	2654	10	mortgages	mortgage	NOUN
ftr-475	2654	11	and	and	CCONJ
ftr-475	2654	12	contributes	contribute	VERB
ftr-475	2654	13	them	they	PRON
ftr-475	2654	14	to	to	ADP
ftr-475	2654	15	remics	remic	NOUN
ftr-475	2654	16	and	and	CCONJ
ftr-475	2654	17	sells	sell	VERB
ftr-475	2654	18	the	the	DET
ftr-475	2654	19	resulting	result	VERB
ftr-475	2654	20	residual	residual	ADJ
ftr-475	2654	21	and	and	CCONJ
ftr-475	2654	22	regular	regular	ADJ
ftr-475	2654	23	interests	interest	NOUN
ftr-475	2654	24	certainly	certainly	ADV
ftr-475	2654	25	should	should	AUX
ftr-475	2654	26	be	be	AUX
ftr-475	2654	27	viewed	view	VERB
ftr-475	2654	28	as	as	ADP
ftr-475	2654	29	a	a	DET
ftr-475	2654	30	dealer	dealer	NOUN
ftr-475	2654	31	in	in	ADP
ftr-475	2654	32	such	such	ADJ
ftr-475	2654	33	remic	remic	ADJ
ftr-475	2654	34	interests	interest	NOUN
ftr-475	2654	35	.	.	PUNCT
ftr-475	2654	36	'	'	PUNCT
ftr-475	2655	1	the	the	DET
ftr-475	2655	2	matter	matter	NOUN
ftr-475	2655	3	is	be	AUX
ftr-475	2655	4	less	less	ADV
ftr-475	2655	5	clear	clear	ADJ
ftr-475	2655	6	with	with	ADP
ftr-475	2655	7	respect	respect	NOUN
ftr-475	2655	8	to	to	ADP
ftr-475	2655	9	residual	residual	ADJ
ftr-475	2655	10	interests	interest	NOUN
ftr-475	2655	11	that	that	SCONJ
ftr-475	2655	12	by	by	ADP
ftr-475	2655	13	their	their	PRON
ftr-475	2655	14	terms	term	NOUN
ftr-475	2655	15	do	do	AUX
ftr-475	2655	16	not	not	PART
ftr-475	2655	17	have	have	VERB
ftr-475	2655	18	positive	positive	ADJ
ftr-475	2655	19	value	value	NOUN
ftr-475	2655	20	.	.	PUNCT
ftr-475	2656	1	if	if	SCONJ
ftr-475	2656	2	a	a	DET
ftr-475	2656	3	sponsor	sponsor	NOUN
ftr-475	2656	4	contributes	contribute	VERB
ftr-475	2656	5	mortgages	mortgage	NOUN
ftr-475	2656	6	to	to	ADP
ftr-475	2656	7	a	a	DET
ftr-475	2656	8	remic	remic	NOUN
ftr-475	2656	9	in	in	ADP
ftr-475	2656	10	exchange	exchange	NOUN
ftr-475	2656	11	for	for	ADP
ftr-475	2656	12	regular	regular	ADJ
ftr-475	2656	13	interests	interest	NOUN
ftr-475	2656	14	and	and	CCONJ
ftr-475	2656	15	a	a	DET
ftr-475	2656	16	negative	negative	ADJ
ftr-475	2656	17	value	value	NOUN
ftr-475	2656	18	residual	residual	ADJ
ftr-475	2656	19	interest	interest	NOUN
ftr-475	2656	20	,	,	PUNCT
ftr-475	2656	21	can	can	AUX
ftr-475	2656	22	the	the	DET
ftr-475	2656	23	sponsor	sponsor	NOUN
ftr-475	2656	24	be	be	AUX
ftr-475	2656	25	a	a	DET
ftr-475	2656	26	dealer	dealer	NOUN
ftr-475	2656	27	in	in	ADP
ftr-475	2656	28	the	the	DET
ftr-475	2656	29	residual	residual	ADJ
ftr-475	2656	30	interest	interest	NOUN
ftr-475	2656	31	?	?	PUNCT
ftr-475	2657	1	the	the	DET
ftr-475	2657	2	sponsor	sponsor	NOUN
ftr-475	2657	3	may	may	AUX
ftr-475	2657	4	regularly	regularly	ADV
ftr-475	2657	5	create	create	VERB
ftr-475	2657	6	and	and	CCONJ
ftr-475	2657	7	sell	sell	VERB
ftr-475	2657	8	remic	remic	NOUN
ftr-475	2657	9	interests	interest	NOUN
ftr-475	2657	10	,	,	PUNCT
ftr-475	2657	11	but	but	CCONJ
ftr-475	2657	12	focussing	focusse	VERB
ftr-475	2657	13	solely	solely	ADV
ftr-475	2657	14	on	on	ADP
ftr-475	2657	15	the	the	DET
ftr-475	2657	16	residual	residual	ADJ
ftr-475	2657	17	interest	interest	NOUN
ftr-475	2657	18	it	it	PRON
ftr-475	2657	19	is	be	AUX
ftr-475	2657	20	clear	clear	ADJ
ftr-475	2657	21	that	that	SCONJ
ftr-475	2657	22	the	the	DET
ftr-475	2657	23	sponsor	sponsor	NOUN
ftr-475	2657	24	will	will	AUX
ftr-475	2657	25	derive	derive	VERB
ftr-475	2657	26	no	no	DET
ftr-475	2657	27	profit	profit	NOUN
ftr-475	2657	28	(	(	PUNCT
ftr-475	2657	29	and	and	CCONJ
ftr-475	2657	30	has	have	VERB
ftr-475	2657	31	no	no	DET
ftr-475	2657	32	expectation	expectation	NOUN
ftr-475	2657	33	of	of	ADP
ftr-475	2657	34	deriving	derive	VERB
ftr-475	2657	35	a	a	DET
ftr-475	2657	36	profit	profit	NOUN
ftr-475	2657	37	)	)	PUNCT
ftr-475	2657	38	from	from	ADP
ftr-475	2657	39	sales	sale	NOUN
ftr-475	2657	40	thereof	thereof	ADV
ftr-475	2657	41	.	.	PUNCT
ftr-475	2658	1	in	in	ADP
ftr-475	2658	2	fact	fact	NOUN
ftr-475	2658	3	,	,	PUNCT
ftr-475	2658	4	it	it	PRON
ftr-475	2658	5	will	will	AUX
ftr-475	2658	6	have	have	VERB
ftr-475	2658	7	to	to	PART
ftr-475	2658	8	pay	pay	VERB
ftr-475	2658	9	someone	someone	PRON
ftr-475	2658	10	to	to	PART
ftr-475	2658	11	accept	accept	VERB
ftr-475	2658	12	ownership	ownership	NOUN
ftr-475	2658	13	,	,	PUNCT
ftr-475	2658	14	thus	thus	ADV
ftr-475	2658	15	taking	take	VERB
ftr-475	2658	16	a	a	DET
ftr-475	2658	17	loss	loss	NOUN
ftr-475	2658	18	on	on	ADP
ftr-475	2658	19	the	the	DET
ftr-475	2658	20	transaction	transaction	NOUN
ftr-475	2658	21	.	.	PUNCT
ftr-475	2659	1	from	from	ADP
ftr-475	2659	2	a	a	DET
ftr-475	2659	3	tax	tax	NOUN
ftr-475	2659	4	policy	policy	NOUN
ftr-475	2659	5	vantage	vantage	NOUN
ftr-475	2659	6	point	point	NOUN
ftr-475	2659	7	,	,	PUNCT
ftr-475	2659	8	it	it	PRON
ftr-475	2659	9	would	would	AUX
ftr-475	2659	10	seem	seem	VERB
ftr-475	2659	11	untenable	untenable	ADJ
ftr-475	2659	12	to	to	PART
ftr-475	2659	13	permit	permit	VERB
ftr-475	2659	14	the	the	DET
ftr-475	2659	15	sponsor	sponsor	NOUN
ftr-475	2659	16	to	to	PART
ftr-475	2659	17	be	be	AUX
ftr-475	2659	18	a	a	DET
ftr-475	2659	19	dealer	dealer	NOUN
ftr-475	2659	20	with	with	ADP
ftr-475	2659	21	respect	respect	NOUN
ftr-475	2659	22	to	to	ADP
ftr-475	2659	23	the	the	DET
ftr-475	2659	24	regular	regular	ADJ
ftr-475	2659	25	interests	interest	NOUN
ftr-475	2659	26	,	,	PUNCT
ftr-475	2659	27	but	but	CCONJ
ftr-475	2659	28	not	not	PART
ftr-475	2659	29	with	with	ADP
ftr-475	2659	30	respect	respect	NOUN
ftr-475	2659	31	to	to	ADP
ftr-475	2659	32	the	the	DET
ftr-475	2659	33	residual	residual	ADJ
ftr-475	2659	34	interests	interest	NOUN
ftr-475	2659	35	.	.	PUNCT
ftr-475	2660	1	yet	yet	CCONJ
ftr-475	2660	2	the	the	DET
ftr-475	2660	3	caselaw	caselaw	NOUN
ftr-475	2660	4	does	do	AUX
ftr-475	2660	5	not	not	PART
ftr-475	2660	6	clearly	clearly	ADV
ftr-475	2660	7	support	support	VERB
ftr-475	2660	8	dealer	dealer	NOUN
ftr-475	2660	9	status	status	NOUN
ftr-475	2660	10	for	for	ADP
ftr-475	2660	11	negative	negative	ADJ
ftr-475	2660	12	value	value	NOUN
ftr-475	2660	13	or	or	CCONJ
ftr-475	2660	14	loss	loss	NOUN
ftr-475	2660	15	property	property	NOUN
ftr-475	2660	16	.	.	PUNCT
ftr-475	2661	1	in	in	ADP
ftr-475	2661	2	general	general	ADJ
ftr-475	2661	3	,	,	PUNCT
ftr-475	2661	4	the	the	DET
ftr-475	2661	5	authorities	authority	NOUN
ftr-475	2661	6	indicate	indicate	VERB
ftr-475	2661	7	that	that	SCONJ
ftr-475	2661	8	the	the	DET
ftr-475	2661	9	taxpayer	taxpayer	NOUN
ftr-475	2661	10	must	must	AUX
ftr-475	2661	11	have	have	VERB
ftr-475	2661	12	a	a	DET
ftr-475	2661	13	specific	specific	ADJ
ftr-475	2661	14	profit	profit	NOUN
ftr-475	2661	15	expectation	expectation	NOUN
ftr-475	2661	16	with	with	ADP
ftr-475	2661	17	respect	respect	NOUN
ftr-475	2661	18	to	to	ADP
ftr-475	2661	19	sales	sale	NOUN
ftr-475	2661	20	of	of	ADP
ftr-475	2661	21	property	property	NOUN
ftr-475	2661	22	in	in	ADP
ftr-475	2661	23	order	order	NOUN
ftr-475	2661	24	to	to	PART
ftr-475	2661	25	be	be	AUX
ftr-475	2661	26	a	a	DET
ftr-475	2661	27	dealer	dealer	NOUN
ftr-475	2661	28	in	in	ADP
ftr-475	2661	29	that	that	DET
ftr-475	2661	30	property	property	NOUN
ftr-475	2661	31	.	.	PUNCT
ftr-475	2662	1	"	"	PUNCT
ftr-475	2662	2	'	'	PUNCT
ftr-475	2662	3	it	it	PRON
ftr-475	2662	4	is	be	AUX
ftr-475	2662	5	true	true	ADJ
ftr-475	2662	6	that	that	SCONJ
ftr-475	2662	7	overall	overall	ADJ
ftr-475	2662	8	the	the	DET
ftr-475	2662	9	sponsor	sponsor	NOUN
ftr-475	2662	10	may	may	AUX
ftr-475	2662	11	anticipate	anticipate	VERB
ftr-475	2662	12	a	a	DET
ftr-475	2662	13	net	net	ADJ
ftr-475	2662	14	profit	profit	NOUN
ftr-475	2662	15	on	on	ADP
ftr-475	2662	16	the	the	DET
ftr-475	2662	17	combined	combine	VERB
ftr-475	2662	18	sales	sale	NOUN
ftr-475	2662	19	of	of	ADP
ftr-475	2662	20	both	both	CCONJ
ftr-475	2662	21	the	the	DET
ftr-475	2662	22	regular	regular	ADJ
ftr-475	2662	23	interests	interest	NOUN
ftr-475	2662	24	and	and	CCONJ
ftr-475	2662	25	the	the	DET
ftr-475	2662	26	residual	residual	ADJ
ftr-475	2662	27	interests	interest	NOUN
ftr-475	2662	28	,	,	PUNCT
ftr-475	2662	29	but	but	CCONJ
ftr-475	2662	30	that	that	PRON
ftr-475	2662	31	does	do	AUX
ftr-475	2662	32	not	not	PART
ftr-475	2662	33	appear	appear	VERB
ftr-475	2662	34	to	to	PART
ftr-475	2662	35	be	be	AUX
ftr-475	2662	36	a	a	DET
ftr-475	2662	37	sufficient	sufficient	ADJ
ftr-475	2662	38	basis	basis	NOUN
ftr-475	2662	39	under	under	ADP
ftr-475	2662	40	the	the	DET
ftr-475	2662	41	caselaw	caselaw	NOUN
ftr-475	2662	42	for	for	ADP
ftr-475	2662	43	being	be	AUX
ftr-475	2662	44	a	a	DET
ftr-475	2662	45	dealer	dealer	NOUN
ftr-475	2662	46	with	with	ADP
ftr-475	2662	47	respect	respect	NOUN
ftr-475	2662	48	to	to	ADP
ftr-475	2662	49	property	property	NOUN
ftr-475	2662	50	that	that	PRON
ftr-475	2662	51	is	be	AUX
ftr-475	2662	52	inherently	inherently	ADV
ftr-475	2662	53	loss	loss	NOUN
ftr-475	2662	54	property	property	NOUN
ftr-475	2662	55	.	.	PUNCT
ftr-475	2663	1	375	375	NUM
ftr-475	2663	2	373	373	NUM
ftr-475	2663	3	.	.	PUNCT
ftr-475	2664	1	some	some	DET
ftr-475	2664	2	commentators	commentator	NOUN
ftr-475	2664	3	suggest	suggest	VERB
ftr-475	2664	4	that	that	SCONJ
ftr-475	2664	5	securitization	securitization	NOUN
ftr-475	2664	6	of	of	ADP
ftr-475	2664	7	receivables	receivables	NOUN
ftr-475	2664	8	and	and	CCONJ
ftr-475	2664	9	the	the	DET
ftr-475	2664	10	sale	sale	NOUN
ftr-475	2664	11	of	of	ADP
ftr-475	2664	12	the	the	DET
ftr-475	2664	13	resulting	result	VERB
ftr-475	2664	14	interests	interest	NOUN
ftr-475	2664	15	therein	therein	ADV
ftr-475	2664	16	to	to	ADP
ftr-475	2664	17	investors	investor	NOUN
ftr-475	2664	18	should	should	AUX
ftr-475	2664	19	not	not	PART
ftr-475	2664	20	be	be	AUX
ftr-475	2664	21	viewed	view	VERB
ftr-475	2664	22	as	as	ADP
ftr-475	2664	23	dealer	dealer	NOUN
ftr-475	2664	24	transactions	transaction	NOUN
ftr-475	2664	25	.	.	PUNCT
ftr-475	2665	1	see	see	VERB
ftr-475	2665	2	,	,	PUNCT
ftr-475	2665	3	e.g.	e.g.	ADV
ftr-475	2665	4	,	,	PUNCT
ftr-475	2665	5	nysba	nysba	NOUN
ftr-475	2665	6	analyzes	analyze	VERB
ftr-475	2665	7	mark	mark	NOUN
ftr-475	2665	8	-	-	PUNCT
ftr-475	2665	9	to	to	ADP
ftr-475	2665	10	-	-	PUNCT
ftr-475	2665	11	market	market	NOUN
ftr-475	2665	12	rules	rule	NOUN
ftr-475	2665	13	,	,	PUNCT
ftr-475	2665	14	32	32	NUM
ftr-475	2665	15	highlights	highlight	NOUN
ftr-475	2665	16	&	&	CCONJ
ftr-475	2665	17	documents	document	NOUN
ftr-475	2665	18	3920	3920	NUM
ftr-475	2665	19	(	(	PUNCT
ftr-475	2665	20	mar	mar	PROPN
ftr-475	2665	21	.	.	PROPN
ftr-475	2665	22	4	4	NUM
ftr-475	2665	23	.	.	NUM
ftr-475	2665	24	1994	1994	NUM
ftr-475	2665	25	)	)	PUNCT
ftr-475	2665	26	.	.	PUNCT
ftr-475	2666	1	no	no	DET
ftr-475	2666	2	authorities	authority	NOUN
ftr-475	2666	3	or	or	CCONJ
ftr-475	2666	4	analysis	analysis	NOUN
ftr-475	2666	5	for	for	ADP
ftr-475	2666	6	that	that	PRON
ftr-475	2666	7	puzzling	puzzle	VERB
ftr-475	2666	8	conclusion	conclusion	NOUN
ftr-475	2666	9	are	be	AUX
ftr-475	2666	10	provided	provide	VERB
ftr-475	2666	11	.	.	PUNCT
ftr-475	2667	1	under	under	ADP
ftr-475	2667	2	longstanding	longstanding	ADJ
ftr-475	2667	3	law	law	NOUN
ftr-475	2667	4	,	,	PUNCT
ftr-475	2667	5	a	a	DET
ftr-475	2667	6	bank	bank	NOUN
ftr-475	2667	7	that	that	PRON
ftr-475	2667	8	in	in	ADP
ftr-475	2667	9	the	the	DET
ftr-475	2667	10	ordinary	ordinary	ADJ
ftr-475	2667	11	course	course	NOUN
ftr-475	2667	12	of	of	ADP
ftr-475	2667	13	its	its	PRON
ftr-475	2667	14	business	business	NOUN
ftr-475	2667	15	regularly	regularly	ADV
ftr-475	2667	16	originates	originate	VERB
ftr-475	2667	17	receivables	receivables	VERB
ftr-475	2667	18	and	and	CCONJ
ftr-475	2667	19	sells	sell	VERB
ftr-475	2667	20	them	they	PRON
ftr-475	2667	21	is	be	AUX
ftr-475	2667	22	a	a	DET
ftr-475	2667	23	dealer	dealer	NOUN
ftr-475	2667	24	therein	therein	ADV
ftr-475	2667	25	.	.	PUNCT
ftr-475	2668	1	rev	rev	PROPN
ftr-475	2668	2	.	.	PUNCT
ftr-475	2669	1	rul	rul	PROPN
ftr-475	2669	2	.	.	PUNCT
ftr-475	2670	1	81	81	NUM
ftr-475	2670	2	-	-	SYM
ftr-475	2670	3	200	200	NUM
ftr-475	2670	4	,	,	PUNCT
ftr-475	2670	5	1981	1981	NUM
ftr-475	2670	6	-	-	SYM
ftr-475	2670	7	2	2	NUM
ftr-475	2670	8	c.b	c.b	PROPN
ftr-475	2670	9	.	.	PROPN
ftr-475	2670	10	81	81	NUM
ftr-475	2670	11	;	;	PUNCT
ftr-475	2670	12	rev	rev	PROPN
ftr-475	2670	13	.	.	PROPN
ftr-475	2671	1	rul	rul	PROPN
ftr-475	2671	2	.	.	PUNCT
ftr-475	2672	1	72	72	NUM
ftr-475	2672	2	-	-	SYM
ftr-475	2672	3	523	523	NUM
ftr-475	2672	4	,	,	PUNCT
ftr-475	2672	5	1972	1972	NUM
ftr-475	2672	6	-	-	SYM
ftr-475	2672	7	2	2	NUM
ftr-475	2672	8	c.b	c.b	PROPN
ftr-475	2672	9	.	.	PROPN
ftr-475	2672	10	242	242	NUM
ftr-475	2672	11	;	;	PUNCT
ftr-475	2672	12	cf	cf	X
ftr-475	2672	13	.	.	PUNCT
ftr-475	2673	1	rev	rev	PROPN
ftr-475	2673	2	.	.	PUNCT
ftr-475	2673	3	rul	rul	PROPN
ftr-475	2673	4	.	.	PUNCT
ftr-475	2674	1	60	60	NUM
ftr-475	2674	2	-	-	SYM
ftr-475	2674	3	346	346	NUM
ftr-475	2674	4	,	,	PUNCT
ftr-475	2674	5	1960	1960	NUM
ftr-475	2674	6	-	-	SYM
ftr-475	2674	7	2	2	NUM
ftr-475	2674	8	c.b	c.b	PROPN
ftr-475	2674	9	.	.	PROPN
ftr-475	2674	10	217	217	NUM
ftr-475	2674	11	(	(	PUNCT
ftr-475	2674	12	involving	involve	VERB
ftr-475	2674	13	§	§	PROPN
ftr-475	2674	14	1221(1	1221(1	NUM
ftr-475	2674	15	)	)	PUNCT
ftr-475	2674	16	)	)	PUNCT
ftr-475	2674	17	.	.	PUNCT
ftr-475	2675	1	why	why	SCONJ
ftr-475	2675	2	would	would	AUX
ftr-475	2675	3	the	the	DET
ftr-475	2675	4	conclusion	conclusion	NOUN
ftr-475	2675	5	be	be	AUX
ftr-475	2675	6	different	different	ADJ
ftr-475	2675	7	merely	merely	ADV
ftr-475	2675	8	because	because	SCONJ
ftr-475	2675	9	a	a	DET
ftr-475	2675	10	bank	bank	NOUN
ftr-475	2675	11	chooses	choose	VERB
ftr-475	2675	12	to	to	PART
ftr-475	2675	13	securitize	securitize	VERB
ftr-475	2675	14	these	these	DET
ftr-475	2675	15	receivables	receivables	NOUN
ftr-475	2675	16	first	first	ADV
ftr-475	2675	17	and	and	CCONJ
ftr-475	2675	18	then	then	ADV
ftr-475	2675	19	sell	sell	VERB
ftr-475	2675	20	separate	separate	ADJ
ftr-475	2675	21	interests	interest	NOUN
ftr-475	2675	22	in	in	ADP
ftr-475	2675	23	the	the	DET
ftr-475	2675	24	underlying	underlie	VERB
ftr-475	2675	25	receivables	receivables	NOUN
ftr-475	2675	26	?	?	PUNCT
ftr-475	2676	1	if	if	SCONJ
ftr-475	2676	2	anything	anything	PRON
ftr-475	2676	3	,	,	PUNCT
ftr-475	2676	4	this	this	PRON
ftr-475	2676	5	further	far	ADV
ftr-475	2676	6	enhances	enhance	VERB
ftr-475	2676	7	the	the	DET
ftr-475	2676	8	merchandising	merchandising	NOUN
ftr-475	2676	9	function	function	NOUN
ftr-475	2676	10	that	that	SCONJ
ftr-475	2676	11	the	the	DET
ftr-475	2676	12	bank	bank	NOUN
ftr-475	2676	13	is	be	AUX
ftr-475	2676	14	performing	perform	VERB
ftr-475	2676	15	,	,	PUNCT
ftr-475	2676	16	i.e.	i.e.	X
ftr-475	2676	17	,	,	PUNCT
ftr-475	2676	18	it	it	PRON
ftr-475	2676	19	is	be	AUX
ftr-475	2676	20	taking	take	VERB
ftr-475	2676	21	raw	raw	ADJ
ftr-475	2676	22	receivables	receivables	NOUN
ftr-475	2676	23	and	and	CCONJ
ftr-475	2676	24	tailoring	tailor	VERB
ftr-475	2676	25	them	they	PRON
ftr-475	2676	26	for	for	ADP
ftr-475	2676	27	retail	retail	ADJ
ftr-475	2676	28	sale	sale	NOUN
ftr-475	2676	29	to	to	ADP
ftr-475	2676	30	customers	customer	NOUN
ftr-475	2676	31	.	.	PUNCT
ftr-475	2677	1	see	see	VERB
ftr-475	2677	2	andrew	andrew	PROPN
ftr-475	2677	3	h.	h.	PROPN
ftr-475	2677	4	braiterman	braiterman	PROPN
ftr-475	2677	5	,	,	PUNCT
ftr-475	2677	6	temporary	temporary	ADJ
ftr-475	2677	7	mark	mark	NOUN
ftr-475	2677	8	-	-	PUNCT
ftr-475	2677	9	to	to	ADP
ftr-475	2677	10	-	-	PUNCT
ftr-475	2677	11	market	market	NOUN
ftr-475	2677	12	regulations	regulation	NOUN
ftr-475	2677	13	:	:	PUNCT
ftr-475	2677	14	a	a	DET
ftr-475	2677	15	small	small	ADJ
ftr-475	2677	16	step	step	NOUN
ftr-475	2677	17	in	in	ADP
ftr-475	2677	18	the	the	DET
ftr-475	2677	19	right	right	ADJ
ftr-475	2677	20	direction	direction	NOUN
ftr-475	2677	21	,	,	PUNCT
ftr-475	2677	22	63	63	NUM
ftr-475	2677	23	tax	tax	NOUN
ftr-475	2677	24	notes	note	NOUN
ftr-475	2677	25	467	467	NUM
ftr-475	2677	26	,	,	PUNCT
ftr-475	2677	27	469	469	NUM
ftr-475	2677	28	(	(	PUNCT
ftr-475	2677	29	apr	apr	PROPN
ftr-475	2677	30	.	.	PROPN
ftr-475	2677	31	25	25	NUM
ftr-475	2677	32	,	,	PUNCT
ftr-475	2677	33	1994	1994	NUM
ftr-475	2677	34	)	)	PUNCT
ftr-475	2677	35	.	.	PUNCT
ftr-475	2678	1	braiterman	braiterman	NOUN
ftr-475	2678	2	appears	appear	VERB
ftr-475	2678	3	to	to	PART
ftr-475	2678	4	agree	agree	VERB
ftr-475	2678	5	with	with	ADP
ftr-475	2678	6	this	this	DET
ftr-475	2678	7	conclusion	conclusion	NOUN
ftr-475	2678	8	,	,	PUNCT
ftr-475	2678	9	although	although	SCONJ
ftr-475	2678	10	he	he	PRON
ftr-475	2678	11	states	state	VERB
ftr-475	2678	12	that	that	SCONJ
ftr-475	2678	13	"	"	PUNCT
ftr-475	2678	14	good	good	ADJ
ftr-475	2678	15	arguments	argument	NOUN
ftr-475	2678	16	can	can	AUX
ftr-475	2678	17	be	be	AUX
ftr-475	2678	18	made	make	VERB
ftr-475	2678	19	"	"	PUNCT
ftr-475	2678	20	that	that	SCONJ
ftr-475	2678	21	such	such	ADJ
ftr-475	2678	22	securitization	securitization	NOUN
ftr-475	2678	23	transactions	transaction	NOUN
ftr-475	2678	24	by	by	ADP
ftr-475	2678	25	banks	bank	NOUN
ftr-475	2678	26	are	be	AUX
ftr-475	2678	27	not	not	PART
ftr-475	2678	28	dealer	dealer	NOUN
ftr-475	2678	29	transactions	transaction	NOUN
ftr-475	2678	30	.	.	PUNCT
ftr-475	2679	1	i	i	PRON
ftr-475	2679	2	d.	d.	PROPN
ftr-475	2679	3	though	though	SCONJ
ftr-475	2679	4	arguments	argument	NOUN
ftr-475	2679	5	to	to	ADP
ftr-475	2679	6	this	this	DET
ftr-475	2679	7	end	end	NOUN
ftr-475	2679	8	can	can	AUX
ftr-475	2679	9	be	be	AUX
ftr-475	2679	10	made	make	VERB
ftr-475	2679	11	,	,	PUNCT
ftr-475	2679	12	they	they	PRON
ftr-475	2679	13	are	be	AUX
ftr-475	2679	14	probably	probably	ADV
ftr-475	2679	15	not	not	PART
ftr-475	2679	16	either	either	CCONJ
ftr-475	2679	17	good	good	ADJ
ftr-475	2679	18	or	or	CCONJ
ftr-475	2679	19	persuasive	persuasive	ADJ
ftr-475	2679	20	.	.	PUNCT
ftr-475	2680	1	374	374	NUM
ftr-475	2680	2	.	.	PUNCT
ftr-475	2680	3	brown	brown	PROPN
ftr-475	2680	4	,	,	PUNCT
ftr-475	2680	5	426	426	NUM
ftr-475	2680	6	f.2d	f.2d	NOUN
ftr-475	2680	7	at	at	ADP
ftr-475	2680	8	364	364	NUM
ftr-475	2680	9	(	(	PUNCT
ftr-475	2680	10	holding	hold	VERB
ftr-475	2680	11	taxpayer	taxpayer	NOUN
ftr-475	2680	12	not	not	PART
ftr-475	2680	13	to	to	PART
ftr-475	2680	14	be	be	AUX
ftr-475	2680	15	a	a	DET
ftr-475	2680	16	dealer	dealer	NOUN
ftr-475	2680	17	where	where	SCONJ
ftr-475	2680	18	"	"	PUNCT
ftr-475	2680	19	[	[	X
ftr-475	2680	20	tlhere	tlhere	PRON
ftr-475	2680	21	was	be	AUX
ftr-475	2680	22	no	no	DET
ftr-475	2680	23	hope	hope	NOUN
ftr-475	2680	24	or	or	CCONJ
ftr-475	2680	25	expectation	expectation	NOUN
ftr-475	2680	26	of	of	ADP
ftr-475	2680	27	selling	sell	VERB
ftr-475	2680	28	the	the	DET
ftr-475	2680	29	securities	security	NOUN
ftr-475	2680	30	at	at	ADP
ftr-475	2680	31	a	a	DET
ftr-475	2680	32	profit	profit	NOUN
ftr-475	2680	33	.	.	PUNCT
ftr-475	2681	1	instead	instead	ADV
ftr-475	2681	2	,	,	PUNCT
ftr-475	2681	3	the	the	DET
ftr-475	2681	4	obligations	obligation	NOUN
ftr-475	2681	5	were	be	AUX
ftr-475	2681	6	purchased	purchase	VERB
ftr-475	2681	7	in	in	ADP
ftr-475	2681	8	anticipation	anticipation	NOUN
ftr-475	2681	9	of	of	ADP
ftr-475	2681	10	selling	sell	VERB
ftr-475	2681	11	them	they	PRON
ftr-475	2681	12	at	at	ADP
ftr-475	2681	13	a	a	DET
ftr-475	2681	14	loss	loss	NOUN
ftr-475	2681	15	.	.	PUNCT
ftr-475	2681	16	"	"	PUNCT
ftr-475	2681	17	)	)	PUNCT
ftr-475	2681	18	;	;	PUNCT
ftr-475	2681	19	girard	girard	PROPN
ftr-475	2681	20	trust	trust	PROPN
ftr-475	2681	21	con	con	PROPN
ftr-475	2681	22	exchange	exchange	PROPN
ftr-475	2681	23	bank	bank	PROPN
ftr-475	2681	24	v.	v.	PROPN
ftr-475	2681	25	commissioner	commissioner	PROPN
ftr-475	2681	26	,	,	PUNCT
ftr-475	2681	27	22	22	NUM
ftr-475	2681	28	t.c	t.c	PROPN
ftr-475	2681	29	.	.	PROPN
ftr-475	2681	30	1343	1343	NUM
ftr-475	2681	31	,	,	PUNCT
ftr-475	2681	32	1361	1361	NUM
ftr-475	2681	33	(	(	PUNCT
ftr-475	2681	34	1954	1954	NUM
ftr-475	2681	35	)	)	PUNCT
ftr-475	2681	36	(	(	PUNCT
ftr-475	2681	37	stating	state	VERB
ftr-475	2681	38	definition	definition	NOUN
ftr-475	2681	39	of	of	ADP
ftr-475	2681	40	dealer	dealer	NOUN
ftr-475	2681	41	includes	include	VERB
ftr-475	2681	42	the	the	DET
ftr-475	2681	43	requirement	requirement	NOUN
ftr-475	2681	44	of	of	ADP
ftr-475	2681	45	buying	buy	VERB
ftr-475	2681	46	as	as	ADV
ftr-475	2681	47	well	well	ADV
ftr-475	2681	48	as	as	ADP
ftr-475	2681	49	selling	sell	VERB
ftr-475	2681	50	for	for	ADP
ftr-475	2681	51	purposes	purpose	NOUN
ftr-475	2681	52	of	of	ADP
ftr-475	2681	53	profit	profit	NOUN
ftr-475	2681	54	)	)	PUNCT
ftr-475	2681	55	.	.	PUNCT
ftr-475	2682	1	375	375	X
ftr-475	2682	2	.	.	X
ftr-475	2682	3	see	see	VERB
ftr-475	2682	4	,	,	PUNCT
ftr-475	2682	5	e.g.	e.g.	ADV
ftr-475	2682	6	,	,	PUNCT
ftr-475	2682	7	stephens	stephens	PROPN
ftr-475	2682	8	,	,	PUNCT
ftr-475	2682	9	inc	inc	PROPN
ftr-475	2682	10	.	.	PROPN
ftr-475	2682	11	v.	v.	PROPN
ftr-475	2682	12	united	united	PROPN
ftr-475	2682	13	states	states	PROPN
ftr-475	2682	14	,	,	PUNCT
ftr-475	2682	15	464	464	NUM
ftr-475	2682	16	f.2d	f.2d	NUM
ftr-475	2682	17	53	53	NUM
ftr-475	2682	18	,	,	PUNCT
ftr-475	2682	19	59	59	NUM
ftr-475	2682	20	-	-	SYM
ftr-475	2682	21	60	60	NUM
ftr-475	2682	22	(	(	PUNCT
ftr-475	2682	23	8th	8th	ADJ
ftr-475	2682	24	cir	cir	NOUN
ftr-475	2682	25	.	.	PROPN
ftr-475	2682	26	1972	1972	NUM
ftr-475	2682	27	)	)	PUNCT
ftr-475	2682	28	.	.	PUNCT
ftr-475	2683	1	compare	compare	VERB
ftr-475	2683	2	the	the	DET
ftr-475	2683	3	discussion	discussion	NOUN
ftr-475	2683	4	of	of	ADP
ftr-475	2683	5	the	the	DET
ftr-475	2683	6	inventoriability	inventoriability	NOUN
ftr-475	2683	7	of	of	ADP
ftr-475	2683	8	negative	negative	ADJ
ftr-475	2683	9	value	value	NOUN
ftr-475	2683	10	residuals	residual	NOUN
ftr-475	2683	11	supra	supra	ADJ
ftr-475	2683	12	part	part	NOUN
ftr-475	2683	13	vi.b.2.b	vi.b.2.b	PROPN
ftr-475	2683	14	.	.	PUNCT
ftr-475	2683	15	19941	19941	NUM
ftr-475	2684	1	florida	florida	PROPN
ftr-475	2684	2	tax	tax	PROPN
ftr-475	2684	3	review	review	PROPN
ftr-475	2684	4	c.	c.	PROPN
ftr-475	2684	5	thrift	thrift	NOUN
ftr-475	2684	6	institutions	institution	NOUN
ftr-475	2684	7	and	and	CCONJ
ftr-475	2684	8	reits	reit	NOUN
ftr-475	2684	9	1	1	NUM
ftr-475	2684	10	.	.	PUNCT
ftr-475	2684	11	thrift	thrift	NOUN
ftr-475	2684	12	institutions.-thrift	institutions.-thrift	PROPN
ftr-475	2684	13	institutions	institution	NOUN
ftr-475	2684	14	are	be	AUX
ftr-475	2684	15	required	require	VERB
ftr-475	2684	16	to	to	PART
ftr-475	2684	17	meet	meet	VERB
ftr-475	2684	18	certain	certain	ADJ
ftr-475	2684	19	asset	asset	NOUN
ftr-475	2684	20	tests	test	NOUN
ftr-475	2684	21	under	under	ADP
ftr-475	2684	22	the	the	DET
ftr-475	2684	23	code	code	NOUN
ftr-475	2684	24	and	and	CCONJ
ftr-475	2684	25	regulations	regulation	NOUN
ftr-475	2684	26	in	in	ADP
ftr-475	2684	27	order	order	NOUN
ftr-475	2684	28	to	to	PART
ftr-475	2684	29	qualify	qualify	VERB
ftr-475	2684	30	for	for	ADP
ftr-475	2684	31	special	special	ADJ
ftr-475	2684	32	tax	tax	NOUN
ftr-475	2684	33	treatment.376	treatment.376	NOUN
ftr-475	2684	34	in	in	ADP
ftr-475	2684	35	particular	particular	ADJ
ftr-475	2684	36	,	,	PUNCT
ftr-475	2684	37	if	if	SCONJ
ftr-475	2684	38	a	a	DET
ftr-475	2684	39	thrift	thrift	NOUN
ftr-475	2684	40	institution	institution	NOUN
ftr-475	2684	41	meets	meet	VERB
ftr-475	2684	42	the	the	DET
ftr-475	2684	43	so	so	ADV
ftr-475	2684	44	-	-	PUNCT
ftr-475	2684	45	called	call	VERB
ftr-475	2684	46	"	"	PUNCT
ftr-475	2684	47	60	60	NUM
ftr-475	2684	48	%	%	NOUN
ftr-475	2684	49	"	"	PUNCT
ftr-475	2684	50	asset	asset	NOUN
ftr-475	2684	51	test	test	NOUN
ftr-475	2684	52	,	,	PUNCT
ftr-475	2684	53	it	it	PRON
ftr-475	2684	54	may	may	AUX
ftr-475	2684	55	deduct	deduct	VERB
ftr-475	2684	56	a	a	DET
ftr-475	2684	57	reasonable	reasonable	ADJ
ftr-475	2684	58	addition	addition	NOUN
ftr-475	2684	59	to	to	ADP
ftr-475	2684	60	bad	bad	ADJ
ftr-475	2684	61	debt	debt	NOUN
ftr-475	2684	62	reserves	reserve	NOUN
ftr-475	2684	63	,	,	PUNCT
ftr-475	2684	64	which	which	PRON
ftr-475	2684	65	deductions	deduction	VERB
ftr-475	2684	66	other	other	ADJ
ftr-475	2684	67	taxpayers	taxpayer	NOUN
ftr-475	2684	68	generally	generally	ADV
ftr-475	2684	69	are	be	AUX
ftr-475	2684	70	not	not	PART
ftr-475	2684	71	permitted.377	permitted.377	ADJ
ftr-475	2684	72	moreover	moreover	ADV
ftr-475	2684	73	,	,	PUNCT
ftr-475	2684	74	in	in	ADP
ftr-475	2684	75	computing	compute	VERB
ftr-475	2684	76	the	the	DET
ftr-475	2684	77	deductible	deductible	ADJ
ftr-475	2684	78	addition	addition	NOUN
ftr-475	2684	79	to	to	ADP
ftr-475	2684	80	its	its	PRON
ftr-475	2684	81	bad	bad	ADJ
ftr-475	2684	82	debt	debt	NOUN
ftr-475	2684	83	reserves	reserve	NOUN
ftr-475	2684	84	,	,	PUNCT
ftr-475	2684	85	a	a	DET
ftr-475	2684	86	more	more	ADV
ftr-475	2684	87	generous	generous	ADJ
ftr-475	2684	88	methodology	methodology	NOUN
ftr-475	2684	89	applies	apply	VERB
ftr-475	2684	90	with	with	ADP
ftr-475	2684	91	respect	respect	NOUN
ftr-475	2684	92	to	to	ADP
ftr-475	2684	93	loan	loan	NOUN
ftr-475	2684	94	assets	asset	NOUN
ftr-475	2684	95	that	that	PRON
ftr-475	2684	96	constitute	constitute	VERB
ftr-475	2684	97	"	"	PUNCT
ftr-475	2684	98	qualifying	qualify	VERB
ftr-475	2684	99	real	real	ADJ
ftr-475	2684	100	property	property	NOUN
ftr-475	2684	101	loans	loan	NOUN
ftr-475	2684	102	.	.	PUNCT
ftr-475	2684	103	'	'	PUNCT
ftr-475	2685	1	3	3	NUM
ftr-475	2685	2	78	78	NUM
ftr-475	2685	3	how	how	SCONJ
ftr-475	2685	4	are	be	AUX
ftr-475	2685	5	remic	remic	ADJ
ftr-475	2685	6	residual	residual	ADJ
ftr-475	2685	7	interests	interest	NOUN
ftr-475	2685	8	treated	treat	VERB
ftr-475	2685	9	for	for	ADP
ftr-475	2685	10	purposes	purpose	NOUN
ftr-475	2685	11	of	of	ADP
ftr-475	2685	12	these	these	DET
ftr-475	2685	13	tests	test	NOUN
ftr-475	2685	14	?	?	PUNCT
ftr-475	2686	1	under	under	ADP
ftr-475	2686	2	the	the	DET
ftr-475	2686	3	60	60	NUM
ftr-475	2686	4	%	%	NOUN
ftr-475	2686	5	test	test	NOUN
ftr-475	2686	6	of	of	ADP
ftr-475	2686	7	section	section	NOUN
ftr-475	2686	8	7701(a)(19)(c	7701(a)(19)(c	NUM
ftr-475	2686	9	)	)	PUNCT
ftr-475	2686	10	,	,	PUNCT
ftr-475	2686	11	at	at	ADP
ftr-475	2686	12	the	the	DET
ftr-475	2686	13	close	close	NOUN
ftr-475	2686	14	of	of	ADP
ftr-475	2686	15	the	the	DET
ftr-475	2686	16	taxable	taxable	ADJ
ftr-475	2686	17	year	year	NOUN
ftr-475	2686	18	at	at	ADP
ftr-475	2686	19	least	least	ADV
ftr-475	2686	20	60	60	NUM
ftr-475	2686	21	%	%	NOUN
ftr-475	2686	22	of	of	ADP
ftr-475	2686	23	the	the	DET
ftr-475	2686	24	institution	institution	NOUN
ftr-475	2686	25	's	's	PART
ftr-475	2686	26	total	total	ADJ
ftr-475	2686	27	assets	asset	NOUN
ftr-475	2686	28	must	must	AUX
ftr-475	2686	29	consist	consist	VERB
ftr-475	2686	30	of	of	ADP
ftr-475	2686	31	specified	specify	VERB
ftr-475	2686	32	assets	asset	NOUN
ftr-475	2686	33	(	(	PUNCT
ftr-475	2686	34	e.g.	e.g.	ADV
ftr-475	2686	35	,	,	PUNCT
ftr-475	2686	36	cash	cash	NOUN
ftr-475	2686	37	,	,	PUNCT
ftr-475	2686	38	residential	residential	ADJ
ftr-475	2686	39	real	real	ADJ
ftr-475	2686	40	property	property	NOUN
ftr-475	2686	41	loans	loan	NOUN
ftr-475	2686	42	,	,	PUNCT
ftr-475	2686	43	property	property	NOUN
ftr-475	2686	44	used	use	VERB
ftr-475	2686	45	in	in	ADP
ftr-475	2686	46	the	the	DET
ftr-475	2686	47	institution	institution	NOUN
ftr-475	2686	48	's	's	PART
ftr-475	2686	49	trade	trade	NOUN
ftr-475	2686	50	or	or	CCONJ
ftr-475	2686	51	business	business	NOUN
ftr-475	2686	52	,	,	PUNCT
ftr-475	2686	53	et	et	PROPN
ftr-475	2686	54	al	al	PROPN
ftr-475	2686	55	.	.	PROPN
ftr-475	2686	56	)	)	PUNCT
ftr-475	2687	1	(	(	PUNCT
ftr-475	2687	2	"	"	PUNCT
ftr-475	2687	3	qualifying	qualify	VERB
ftr-475	2687	4	assets	asset	NOUN
ftr-475	2687	5	"	"	PUNCT
ftr-475	2687	6	)	)	PUNCT
ftr-475	2687	7	.	.	PUNCT
ftr-475	2688	1	379	379	NUM
ftr-475	2688	2	for	for	ADP
ftr-475	2688	3	purposes	purpose	NOUN
ftr-475	2688	4	of	of	ADP
ftr-475	2688	5	the	the	DET
ftr-475	2688	6	60	60	NUM
ftr-475	2688	7	%	%	NOUN
ftr-475	2688	8	test	test	NOUN
ftr-475	2688	9	,	,	PUNCT
ftr-475	2688	10	the	the	DET
ftr-475	2688	11	statute	statute	NOUN
ftr-475	2688	12	treats	treat	VERB
ftr-475	2688	13	remic	remic	NOUN
ftr-475	2688	14	regular	regular	ADJ
ftr-475	2688	15	and	and	CCONJ
ftr-475	2688	16	residual	residual	ADJ
ftr-475	2688	17	interests	interest	NOUN
ftr-475	2688	18	as	as	ADP
ftr-475	2688	19	qualifying	qualify	VERB
ftr-475	2688	20	assets	asset	NOUN
ftr-475	2688	21	,	,	PUNCT
ftr-475	2688	22	but	but	CCONJ
ftr-475	2688	23	only	only	ADV
ftr-475	2688	24	in	in	ADP
ftr-475	2688	25	the	the	DET
ftr-475	2688	26	proportion	proportion	NOUN
ftr-475	2688	27	which	which	PRON
ftr-475	2688	28	the	the	DET
ftr-475	2688	29	assets	asset	NOUN
ftr-475	2688	30	of	of	ADP
ftr-475	2688	31	the	the	DET
ftr-475	2688	32	remic	remic	NOUN
ftr-475	2688	33	consist	consist	NOUN
ftr-475	2688	34	of	of	ADP
ftr-475	2688	35	such	such	ADJ
ftr-475	2688	36	qualifying	qualify	VERB
ftr-475	2688	37	assets	asset	NOUN
ftr-475	2688	38	.	.	PUNCT
ftr-475	2689	1	3s0	3s0	NUM
ftr-475	2689	2	however	however	ADV
ftr-475	2689	3	,	,	PUNCT
ftr-475	2689	4	if	if	SCONJ
ftr-475	2689	5	95	95	NUM
ftr-475	2689	6	%	%	NOUN
ftr-475	2689	7	or	or	CCONJ
ftr-475	2689	8	more	more	ADJ
ftr-475	2689	9	of	of	ADP
ftr-475	2689	10	the	the	DET
ftr-475	2689	11	remic	remic	NOUN
ftr-475	2689	12	's	's	PART
ftr-475	2689	13	assets	asset	NOUN
ftr-475	2689	14	consist	consist	VERB
ftr-475	2689	15	of	of	ADP
ftr-475	2689	16	qualifying	qualify	VERB
ftr-475	2689	17	assets	asset	NOUN
ftr-475	2689	18	,	,	PUNCT
ftr-475	2689	19	then	then	ADV
ftr-475	2689	20	the	the	DET
ftr-475	2689	21	entire	entire	ADJ
ftr-475	2689	22	residual	residual	ADJ
ftr-475	2689	23	or	or	CCONJ
ftr-475	2689	24	regular	regular	ADJ
ftr-475	2689	25	interest	interest	NOUN
ftr-475	2689	26	at	at	ADP
ftr-475	2689	27	issue	issue	NOUN
ftr-475	2689	28	is	be	AUX
ftr-475	2689	29	considered	consider	VERB
ftr-475	2689	30	a	a	DET
ftr-475	2689	31	qualifying	qualify	VERB
ftr-475	2689	32	asset.38	asset.38	NOUN
ftr-475	2689	33	'	'	PUNCT
ftr-475	2689	34	moreover	moreover	ADV
ftr-475	2689	35	,	,	PUNCT
ftr-475	2689	36	if	if	SCONJ
ftr-475	2689	37	a	a	DET
ftr-475	2689	38	remic	remic	NOUN
ftr-475	2689	39	holds	hold	VERB
ftr-475	2689	40	a	a	DET
ftr-475	2689	41	regular	regular	ADJ
ftr-475	2689	42	interest	interest	NOUN
ftr-475	2689	43	in	in	ADP
ftr-475	2689	44	another	another	DET
ftr-475	2689	45	remic	remic	NOUN
ftr-475	2689	46	,	,	PUNCT
ftr-475	2689	47	such	such	ADJ
ftr-475	2689	48	other	other	ADJ
ftr-475	2689	49	interest	interest	NOUN
ftr-475	2689	50	is	be	AUX
ftr-475	2689	51	treated	treat	VERB
ftr-475	2689	52	as	as	ADP
ftr-475	2689	53	qualifying	qualify	VERB
ftr-475	2689	54	asset	asset	NOUN
ftr-475	2689	55	,	,	PUNCT
ftr-475	2689	56	once	once	ADV
ftr-475	2689	57	again	again	ADV
ftr-475	2689	58	based	base	VERB
ftr-475	2689	59	on	on	ADP
ftr-475	2689	60	the	the	DET
ftr-475	2689	61	proportion	proportion	NOUN
ftr-475	2689	62	of	of	ADP
ftr-475	2689	63	the	the	DET
ftr-475	2689	64	remic	remic	NOUN
ftr-475	2689	65	's	's	PART
ftr-475	2689	66	assets	asset	NOUN
ftr-475	2689	67	that	that	PRON
ftr-475	2689	68	are	be	AUX
ftr-475	2689	69	qualifying	qualify	VERB
ftr-475	2689	70	assets	asset	NOUN
ftr-475	2689	71	.	.	PUNCT
ftr-475	2690	1	if	if	SCONJ
ftr-475	2690	2	,	,	PUNCT
ftr-475	2690	3	however	however	ADV
ftr-475	2690	4	,	,	PUNCT
ftr-475	2690	5	the	the	DET
ftr-475	2690	6	two	two	NUM
ftr-475	2690	7	remics	remic	NOUN
ftr-475	2690	8	are	be	AUX
ftr-475	2690	9	part	part	NOUN
ftr-475	2690	10	of	of	ADP
ftr-475	2690	11	a	a	DET
ftr-475	2690	12	"	"	PUNCT
ftr-475	2690	13	tiered	tiered	ADJ
ftr-475	2690	14	structure	structure	NOUN
ftr-475	2690	15	,	,	PUNCT
ftr-475	2690	16	"	"	PUNCT
ftr-475	2690	17	both	both	PRON
ftr-475	2690	18	are	be	AUX
ftr-475	2690	19	treated	treat	VERB
ftr-475	2690	20	as	as	ADP
ftr-475	2690	21	one	one	NUM
ftr-475	2690	22	remic	remic	NOUN
ftr-475	2690	23	for	for	ADP
ftr-475	2690	24	purposes	purpose	NOUN
ftr-475	2690	25	of	of	ADP
ftr-475	2690	26	the	the	DET
ftr-475	2690	27	60	60	NUM
ftr-475	2690	28	%	%	NOUN
ftr-475	2690	29	test.382	test.382	NOUN
ftr-475	2690	30	376	376	NUM
ftr-475	2690	31	.	.	PUNCT
ftr-475	2691	1	a	a	DET
ftr-475	2691	2	thrift	thrift	NOUN
ftr-475	2691	3	institution	institution	NOUN
ftr-475	2691	4	,	,	PUNCT
ftr-475	2691	5	in	in	ADP
ftr-475	2691	6	general	general	ADJ
ftr-475	2691	7	,	,	PUNCT
ftr-475	2691	8	is	be	AUX
ftr-475	2691	9	any	any	DET
ftr-475	2691	10	domestic	domestic	ADJ
ftr-475	2691	11	building	building	NOUN
ftr-475	2691	12	and	and	CCONJ
ftr-475	2691	13	loan	loan	NOUN
ftr-475	2691	14	association	association	NOUN
ftr-475	2691	15	,	,	PUNCT
ftr-475	2691	16	mutual	mutual	ADJ
ftr-475	2691	17	savings	saving	NOUN
ftr-475	2691	18	bank	bank	NOUN
ftr-475	2691	19	,	,	PUNCT
ftr-475	2691	20	or	or	CCONJ
ftr-475	2691	21	cooperative	cooperative	ADJ
ftr-475	2691	22	bank	bank	NOUN
ftr-475	2691	23	without	without	ADP
ftr-475	2691	24	capital	capital	NOUN
ftr-475	2691	25	stock	stock	NOUN
ftr-475	2691	26	organized	organize	VERB
ftr-475	2691	27	and	and	CCONJ
ftr-475	2691	28	operated	operate	VERB
ftr-475	2691	29	for	for	ADP
ftr-475	2691	30	mutual	mutual	ADJ
ftr-475	2691	31	purpose	purpose	NOUN
ftr-475	2691	32	and	and	CCONJ
ftr-475	2691	33	without	without	ADP
ftr-475	2691	34	profit	profit	NOUN
ftr-475	2691	35	.	.	PUNCT
ftr-475	2692	1	irc	irc	PROPN
ftr-475	2692	2	§	§	PROPN
ftr-475	2692	3	593(a	593(a	PROPN
ftr-475	2692	4	)	)	PUNCT
ftr-475	2692	5	.	.	PUNCT
ftr-475	2693	1	377	377	NUM
ftr-475	2693	2	.	.	PUNCT
ftr-475	2693	3	irc	irc	PROPN
ftr-475	2693	4	§	§	PROPN
ftr-475	2693	5	593(a)(2	593(a)(2	NUM
ftr-475	2693	6	)	)	PUNCT
ftr-475	2693	7	.	.	PUNCT
ftr-475	2694	1	378	378	NUM
ftr-475	2694	2	.	.	PUNCT
ftr-475	2694	3	see	see	VERB
ftr-475	2694	4	irc	irc	PROPN
ftr-475	2694	5	§	§	PROPN
ftr-475	2694	6	593(b)(l)(b	593(b)(l)(b	NUM
ftr-475	2694	7	)	)	PUNCT
ftr-475	2694	8	.	.	PUNCT
ftr-475	2695	1	379	379	NUM
ftr-475	2695	2	.	.	PUNCT
ftr-475	2695	3	regs	regs	PROPN
ftr-475	2695	4	.	.	PUNCT
ftr-475	2696	1	§	§	PROPN
ftr-475	2696	2	301.7701	301.7701	NUM
ftr-475	2696	3	-	-	SYM
ftr-475	2696	4	13a(d	13a(d	NUM
ftr-475	2696	5	)	)	PUNCT
ftr-475	2696	6	,	,	PUNCT
ftr-475	2696	7	(	(	PUNCT
ftr-475	2696	8	e	e	NOUN
ftr-475	2696	9	)	)	PUNCT
ftr-475	2696	10	.	.	PUNCT
ftr-475	2697	1	380	380	NUM
ftr-475	2697	2	.	.	PUNCT
ftr-475	2697	3	irc	irc	PROPN
ftr-475	2697	4	§	§	PROPN
ftr-475	2697	5	7701(a)(19)(c)(xi	7701(a)(19)(c)(xi	PROPN
ftr-475	2697	6	)	)	PUNCT
ftr-475	2697	7	;	;	PUNCT
ftr-475	2697	8	regs	reg	NOUN
ftr-475	2697	9	.	.	PUNCT
ftr-475	2698	1	§	§	PROPN
ftr-475	2698	2	301.7701	301.7701	NUM
ftr-475	2698	3	-	-	PUNCT
ftr-475	2698	4	13a(e)(12	13a(e)(12	NUM
ftr-475	2698	5	)	)	PUNCT
ftr-475	2698	6	.	.	PUNCT
ftr-475	2699	1	381	381	NUM
ftr-475	2699	2	.	.	PUNCT
ftr-475	2700	1	i	i	PRON
ftr-475	2700	2	d.	d.	PROPN
ftr-475	2700	3	the	the	DET
ftr-475	2700	4	remic	remic	PROPN
ftr-475	2700	5	is	be	AUX
ftr-475	2700	6	required	require	VERB
ftr-475	2700	7	to	to	PART
ftr-475	2700	8	report	report	VERB
ftr-475	2700	9	to	to	ADP
ftr-475	2700	10	the	the	DET
ftr-475	2700	11	residual	residual	ADJ
ftr-475	2700	12	interest	interest	NOUN
ftr-475	2700	13	holders	holder	NOUN
ftr-475	2700	14	on	on	ADP
ftr-475	2700	15	the	the	DET
ftr-475	2700	16	quarterly	quarterly	ADJ
ftr-475	2700	17	schedule	schedule	NOUN
ftr-475	2700	18	q	q	NOUN
ftr-475	2700	19	the	the	DET
ftr-475	2700	20	extent	extent	NOUN
ftr-475	2700	21	to	to	PART
ftr-475	2700	22	which	which	PRON
ftr-475	2700	23	its	its	PRON
ftr-475	2700	24	assets	asset	NOUN
ftr-475	2700	25	are	be	AUX
ftr-475	2700	26	qualifying	qualify	VERB
ftr-475	2700	27	assets	asset	NOUN
ftr-475	2700	28	under	under	ADP
ftr-475	2700	29	§	§	PROPN
ftr-475	2700	30	7701(a)(19	7701(a)(19	PROPN
ftr-475	2700	31	)	)	PUNCT
ftr-475	2700	32	.	.	PUNCT
ftr-475	2701	1	regs	regs	PROPN
ftr-475	2701	2	.	.	PUNCT
ftr-475	2702	1	§	§	PROPN
ftr-475	2702	2	1.860f-4(e)(1)(ii)(a)(2	1.860f-4(e)(1)(ii)(a)(2	NUM
ftr-475	2702	3	)	)	PUNCT
ftr-475	2702	4	.	.	PUNCT
ftr-475	2703	1	the	the	DET
ftr-475	2703	2	95	95	NUM
ftr-475	2703	3	%	%	NOUN
ftr-475	2703	4	computation	computation	NOUN
ftr-475	2703	5	is	be	AUX
ftr-475	2703	6	based	base	VERB
ftr-475	2703	7	on	on	ADP
ftr-475	2703	8	adjusted	adjust	VERB
ftr-475	2703	9	tax	tax	NOUN
ftr-475	2703	10	basis	basis	NOUN
ftr-475	2703	11	.	.	PUNCT
ftr-475	2704	1	regs	reg	NOUN
ftr-475	2704	2	.	.	PUNCT
ftr-475	2705	1	§	§	PROPN
ftr-475	2705	2	1.860f-4(e)(1)(iii	1.860f-4(e)(1)(iii	NUM
ftr-475	2705	3	)	)	PUNCT
ftr-475	2705	4	.	.	PUNCT
ftr-475	2706	1	as	as	SCONJ
ftr-475	2706	2	noted	note	VERB
ftr-475	2706	3	above	above	ADV
ftr-475	2706	4	,	,	PUNCT
ftr-475	2706	5	§	§	PROPN
ftr-475	2706	6	7701(a)(19)(c	7701(a)(19)(c	NUM
ftr-475	2706	7	)	)	PUNCT
ftr-475	2706	8	only	only	ADV
ftr-475	2706	9	requires	require	VERB
ftr-475	2706	10	that	that	SCONJ
ftr-475	2706	11	the	the	DET
ftr-475	2706	12	test	test	NOUN
ftr-475	2706	13	be	be	AUX
ftr-475	2706	14	met	meet	VERB
ftr-475	2706	15	as	as	ADP
ftr-475	2706	16	of	of	ADP
ftr-475	2706	17	the	the	DET
ftr-475	2706	18	close	close	NOUN
ftr-475	2706	19	of	of	ADP
ftr-475	2706	20	the	the	DET
ftr-475	2706	21	taxable	taxable	ADJ
ftr-475	2706	22	year	year	NOUN
ftr-475	2706	23	,	,	PUNCT
ftr-475	2706	24	although	although	SCONJ
ftr-475	2706	25	the	the	DET
ftr-475	2706	26	regulations	regulation	NOUN
ftr-475	2706	27	thereunder	thereunder	NOUN
ftr-475	2706	28	permit	permit	VERB
ftr-475	2706	29	the	the	DET
ftr-475	2706	30	taxpayer	taxpayer	NOUN
ftr-475	2706	31	to	to	PART
ftr-475	2706	32	use	use	VERB
ftr-475	2706	33	the	the	DET
ftr-475	2706	34	monthly	monthly	ADJ
ftr-475	2706	35	,	,	PUNCT
ftr-475	2706	36	quarterly	quarterly	ADJ
ftr-475	2706	37	or	or	CCONJ
ftr-475	2706	38	semiannual	semiannual	ADJ
ftr-475	2706	39	average	average	NOUN
ftr-475	2706	40	and	and	CCONJ
ftr-475	2706	41	permit	permit	VERB
ftr-475	2706	42	the	the	DET
ftr-475	2706	43	taxpayer	taxpayer	NOUN
ftr-475	2706	44	to	to	PART
ftr-475	2706	45	change	change	VERB
ftr-475	2706	46	the	the	DET
ftr-475	2706	47	basis	basis	NOUN
ftr-475	2706	48	of	of	ADP
ftr-475	2706	49	its	its	PRON
ftr-475	2706	50	averaging	averaging	NOUN
ftr-475	2706	51	from	from	ADP
ftr-475	2706	52	year	year	NOUN
ftr-475	2706	53	to	to	ADP
ftr-475	2706	54	year	year	NOUN
ftr-475	2706	55	.	.	PUNCT
ftr-475	2707	1	regs	regs	PROPN
ftr-475	2707	2	.	.	PUNCT
ftr-475	2708	1	§	§	PROPN
ftr-475	2708	2	301.7701	301.7701	NUM
ftr-475	2708	3	-	-	SYM
ftr-475	2708	4	13a(d	13a(d	NUM
ftr-475	2708	5	)	)	PUNCT
ftr-475	2708	6	.	.	PUNCT
ftr-475	2709	1	accordingly	accordingly	ADV
ftr-475	2709	2	,	,	PUNCT
ftr-475	2709	3	the	the	DET
ftr-475	2709	4	taxpayer	taxpayer	NOUN
ftr-475	2709	5	has	have	VERB
ftr-475	2709	6	flexibility	flexibility	NOUN
ftr-475	2709	7	at	at	ADP
ftr-475	2709	8	the	the	DET
ftr-475	2709	9	end	end	NOUN
ftr-475	2709	10	of	of	ADP
ftr-475	2709	11	the	the	DET
ftr-475	2709	12	year	year	NOUN
ftr-475	2709	13	to	to	PART
ftr-475	2709	14	determine	determine	VERB
ftr-475	2709	15	whether	whether	SCONJ
ftr-475	2709	16	year	year	NOUN
ftr-475	2709	17	-	-	PUNCT
ftr-475	2709	18	end	end	NOUN
ftr-475	2709	19	or	or	CCONJ
ftr-475	2709	20	some	some	DET
ftr-475	2709	21	average	average	NOUN
ftr-475	2709	22	of	of	ADP
ftr-475	2709	23	schedule	schedule	NOUN
ftr-475	2709	24	q	q	PROPN
ftr-475	2709	25	data	datum	NOUN
ftr-475	2709	26	is	be	AUX
ftr-475	2709	27	most	most	ADV
ftr-475	2709	28	appropriate	appropriate	ADJ
ftr-475	2709	29	.	.	PUNCT
ftr-475	2710	1	382	382	NUM
ftr-475	2710	2	.	.	PUNCT
ftr-475	2710	3	irc	irc	PROPN
ftr-475	2710	4	§	§	PROPN
ftr-475	2710	5	7701(a)(19)(c	7701(a)(19)(c	NUM
ftr-475	2710	6	)	)	PUNCT
ftr-475	2710	7	.	.	PUNCT
ftr-475	2711	1	according	accord	VERB
ftr-475	2711	2	to	to	ADP
ftr-475	2711	3	the	the	DET
ftr-475	2711	4	legislative	legislative	ADJ
ftr-475	2711	5	history	history	NOUN
ftr-475	2711	6	,	,	PUNCT
ftr-475	2711	7	a	a	DET
ftr-475	2711	8	tiered	tiere	VERB
ftr-475	2711	9	remic	remic	NOUN
ftr-475	2711	10	structure	structure	NOUN
ftr-475	2711	11	exists	exist	VERB
ftr-475	2711	12	if	if	SCONJ
ftr-475	2711	13	it	it	PRON
ftr-475	2711	14	was	be	AUX
ftr-475	2711	15	contemplated	contemplate	VERB
ftr-475	2711	16	(	(	PUNCT
ftr-475	2711	17	apparently	apparently	ADV
ftr-475	2711	18	by	by	ADP
ftr-475	2711	19	the	the	DET
ftr-475	2711	20	sponsor	sponsor	NOUN
ftr-475	2711	21	)	)	PUNCT
ftr-475	2711	22	when	when	SCONJ
ftr-475	2711	23	both	both	DET
ftr-475	2711	24	remics	remic	NOUN
ftr-475	2711	25	were	be	AUX
ftr-475	2711	26	formed	form	VERB
ftr-475	2711	27	that	that	SCONJ
ftr-475	2711	28	some	some	PRON
ftr-475	2711	29	or	or	CCONJ
ftr-475	2711	30	all	all	PRON
ftr-475	2711	31	of	of	ADP
ftr-475	2711	32	the	the	DET
ftr-475	2711	33	regular	regular	ADJ
ftr-475	2711	34	interests	interest	NOUN
ftr-475	2711	35	in	in	ADP
ftr-475	2711	36	one	one	NUM
ftr-475	2711	37	remic	remic	NOUN
ftr-475	2711	38	would	would	AUX
ftr-475	2711	39	be	be	AUX
ftr-475	2711	40	held	hold	VERB
ftr-475	2711	41	by	by	ADP
ftr-475	2711	42	the	the	DET
ftr-475	2711	43	other	other	ADJ
ftr-475	2711	44	.	.	PUNCT
ftr-475	2712	1	s.	s.	PROPN
ftr-475	2713	1	[	[	X
ftr-475	2713	2	vol	vol	NOUN
ftr-475	2713	3	2:4	2:4	NUM
ftr-475	2713	4	tax	tax	NOUN
ftr-475	2713	5	aspects	aspect	NOUN
ftr-475	2713	6	of	of	ADP
ftr-475	2713	7	remic	remic	ADJ
ftr-475	2713	8	residual	residual	ADJ
ftr-475	2713	9	interests	interest	NOUN
ftr-475	2713	10	in	in	ADP
ftr-475	2713	11	addition	addition	NOUN
ftr-475	2713	12	to	to	ADP
ftr-475	2713	13	the	the	DET
ftr-475	2713	14	60	60	NUM
ftr-475	2713	15	%	%	NOUN
ftr-475	2713	16	asset	asset	NOUN
ftr-475	2713	17	test	test	NOUN
ftr-475	2713	18	,	,	PUNCT
ftr-475	2713	19	in	in	ADP
ftr-475	2713	20	computing	compute	VERB
ftr-475	2713	21	bad	bad	ADJ
ftr-475	2713	22	debt	debt	NOUN
ftr-475	2713	23	reserves	reserve	NOUN
ftr-475	2713	24	it	it	PRON
ftr-475	2713	25	is	be	AUX
ftr-475	2713	26	important	important	ADJ
ftr-475	2713	27	to	to	PART
ftr-475	2713	28	determine	determine	VERB
ftr-475	2713	29	whether	whether	SCONJ
ftr-475	2713	30	the	the	DET
ftr-475	2713	31	more	more	ADV
ftr-475	2713	32	favorable	favorable	ADJ
ftr-475	2713	33	rules	rule	NOUN
ftr-475	2713	34	applicable	applicable	ADJ
ftr-475	2713	35	to	to	ADP
ftr-475	2713	36	"	"	PUNCT
ftr-475	2713	37	qualifying	qualify	VERB
ftr-475	2713	38	real	real	ADJ
ftr-475	2713	39	property	property	NOUN
ftr-475	2713	40	loans	loan	NOUN
ftr-475	2713	41	"	"	PUNCT
ftr-475	2713	42	apply	apply	VERB
ftr-475	2713	43	.	.	PUNCT
ftr-475	2714	1	on	on	ADP
ftr-475	2714	2	this	this	DET
ftr-475	2714	3	point	point	NOUN
ftr-475	2714	4	,	,	PUNCT
ftr-475	2714	5	once	once	ADV
ftr-475	2714	6	again	again	ADV
ftr-475	2714	7	the	the	DET
ftr-475	2714	8	statute	statute	NOUN
ftr-475	2714	9	provides	provide	VERB
ftr-475	2714	10	that	that	SCONJ
ftr-475	2714	11	any	any	DET
ftr-475	2714	12	remic	remic	NOUN
ftr-475	2714	13	regular	regular	ADJ
ftr-475	2714	14	or	or	CCONJ
ftr-475	2714	15	residual	residual	ADJ
ftr-475	2714	16	interest	interest	NOUN
ftr-475	2714	17	is	be	AUX
ftr-475	2714	18	treated	treat	VERB
ftr-475	2714	19	as	as	ADP
ftr-475	2714	20	a	a	DET
ftr-475	2714	21	qualifying	qualify	VERB
ftr-475	2714	22	real	real	ADJ
ftr-475	2714	23	property	property	NOUN
ftr-475	2714	24	loan	loan	NOUN
ftr-475	2714	25	in	in	ADP
ftr-475	2714	26	the	the	DET
ftr-475	2714	27	same	same	ADJ
ftr-475	2714	28	proportion	proportion	NOUN
ftr-475	2714	29	that	that	PRON
ftr-475	2714	30	the	the	DET
ftr-475	2714	31	assets	asset	NOUN
ftr-475	2714	32	of	of	ADP
ftr-475	2714	33	the	the	DET
ftr-475	2714	34	remic	remic	NOUN
ftr-475	2714	35	so	so	ADV
ftr-475	2714	36	qualify	qualify	VERB
ftr-475	2714	37	,	,	PUNCT
ftr-475	2714	38	provided	provide	VERB
ftr-475	2714	39	that	that	SCONJ
ftr-475	2714	40	if	if	SCONJ
ftr-475	2714	41	95	95	NUM
ftr-475	2714	42	%	%	NOUN
ftr-475	2714	43	of	of	ADP
ftr-475	2714	44	the	the	DET
ftr-475	2714	45	remic	remic	ADJ
ftr-475	2714	46	assets	asset	NOUN
ftr-475	2714	47	are	be	AUX
ftr-475	2714	48	qualified	qualified	ADJ
ftr-475	2714	49	real	real	ADJ
ftr-475	2714	50	property	property	NOUN
ftr-475	2714	51	loans	loan	NOUN
ftr-475	2714	52	,	,	PUNCT
ftr-475	2714	53	then	then	ADV
ftr-475	2714	54	the	the	DET
ftr-475	2714	55	entire	entire	ADJ
ftr-475	2714	56	regular	regular	ADJ
ftr-475	2714	57	or	or	CCONJ
ftr-475	2714	58	residual	residual	ADJ
ftr-475	2714	59	interests	interest	NOUN
ftr-475	2714	60	are	be	AUX
ftr-475	2714	61	so	so	ADV
ftr-475	2714	62	treated.mss	treated.mss	NOUN
ftr-475	2714	63	in	in	ADP
ftr-475	2714	64	applying	apply	VERB
ftr-475	2714	65	the	the	DET
ftr-475	2714	66	60	60	NUM
ftr-475	2714	67	%	%	NOUN
ftr-475	2714	68	qualifying	qualify	VERB
ftr-475	2714	69	asset	asset	NOUN
ftr-475	2714	70	test	test	NOUN
ftr-475	2714	71	and	and	CCONJ
ftr-475	2714	72	in	in	ADP
ftr-475	2714	73	testing	testing	NOUN
ftr-475	2714	74	for	for	ADP
ftr-475	2714	75	qualifying	qualify	VERB
ftr-475	2714	76	real	real	ADJ
ftr-475	2714	77	property	property	NOUN
ftr-475	2714	78	loan	loan	NOUN
ftr-475	2714	79	status	status	NOUN
ftr-475	2714	80	,	,	PUNCT
ftr-475	2714	81	it	it	PRON
ftr-475	2714	82	is	be	AUX
ftr-475	2714	83	thus	thus	ADV
ftr-475	2714	84	necessary	necessary	ADJ
ftr-475	2714	85	for	for	SCONJ
ftr-475	2714	86	the	the	DET
ftr-475	2714	87	remic	remic	NOUN
ftr-475	2714	88	to	to	PART
ftr-475	2714	89	categorize	categorize	VERB
ftr-475	2714	90	its	its	PRON
ftr-475	2714	91	assets	asset	NOUN
ftr-475	2714	92	.	.	PUNCT
ftr-475	2715	1	generally	generally	ADV
ftr-475	2715	2	,	,	PUNCT
ftr-475	2715	3	the	the	DET
ftr-475	2715	4	definition	definition	NOUN
ftr-475	2715	5	of	of	ADP
ftr-475	2715	6	a	a	DET
ftr-475	2715	7	"	"	PUNCT
ftr-475	2715	8	qualified	qualified	ADJ
ftr-475	2715	9	mortgage	mortgage	NOUN
ftr-475	2715	10	"	"	PUNCT
ftr-475	2715	11	is	be	AUX
ftr-475	2715	12	such	such	ADJ
ftr-475	2715	13	that	that	SCONJ
ftr-475	2715	14	all	all	PRON
ftr-475	2715	15	of	of	ADP
ftr-475	2715	16	the	the	DET
ftr-475	2715	17	remic	remic	NOUN
ftr-475	2715	18	's	's	PART
ftr-475	2715	19	assets	asset	NOUN
ftr-475	2715	20	that	that	PRON
ftr-475	2715	21	consist	consist	VERB
ftr-475	2715	22	of	of	ADP
ftr-475	2715	23	qualified	qualified	ADJ
ftr-475	2715	24	mortgages	mortgage	NOUN
ftr-475	2715	25	typically	typically	ADV
ftr-475	2715	26	will	will	AUX
ftr-475	2715	27	be	be	AUX
ftr-475	2715	28	both	both	PRON
ftr-475	2715	29	qualifying	qualify	VERB
ftr-475	2715	30	assets	asset	NOUN
ftr-475	2715	31	and	and	CCONJ
ftr-475	2715	32	qualified	qualified	ADJ
ftr-475	2715	33	real	real	ADJ
ftr-475	2715	34	property	property	NOUN
ftr-475	2715	35	loans	loan	NOUN
ftr-475	2715	36	.	.	PUNCT
ftr-475	2716	1	for	for	ADP
ftr-475	2716	2	example	example	NOUN
ftr-475	2716	3	,	,	PUNCT
ftr-475	2716	4	with	with	ADP
ftr-475	2716	5	respect	respect	NOUN
ftr-475	2716	6	to	to	ADP
ftr-475	2716	7	the	the	DET
ftr-475	2716	8	60	60	NUM
ftr-475	2716	9	%	%	NOUN
ftr-475	2716	10	test	test	NOUN
ftr-475	2716	11	,	,	PUNCT
ftr-475	2716	12	a	a	DET
ftr-475	2716	13	remic	remic	NOUN
ftr-475	2716	14	's	's	PART
ftr-475	2716	15	qualified	qualified	ADJ
ftr-475	2716	16	mortgages	mortgage	NOUN
ftr-475	2716	17	would	would	AUX
ftr-475	2716	18	typically	typically	ADV
ftr-475	2716	19	constitute	constitute	VERB
ftr-475	2716	20	loans	loan	NOUN
ftr-475	2716	21	secured	secure	VERB
ftr-475	2716	22	by	by	ADP
ftr-475	2716	23	an	an	DET
ftr-475	2716	24	interest	interest	NOUN
ftr-475	2716	25	in	in	ADP
ftr-475	2716	26	real	real	ADJ
ftr-475	2716	27	property	property	NOUN
ftr-475	2716	28	for	for	ADP
ftr-475	2716	29	purposes	purpose	NOUN
ftr-475	2716	30	of	of	ADP
ftr-475	2716	31	section	section	NOUN
ftr-475	2716	32	7701(a)(19)(c	7701(a)(19)(c	NUM
ftr-475	2716	33	)	)	PUNCT
ftr-475	2716	34	,	,	PUNCT
ftr-475	2716	35	although	although	SCONJ
ftr-475	2716	36	the	the	DET
ftr-475	2716	37	match	match	NOUN
ftr-475	2716	38	is	be	AUX
ftr-475	2716	39	not	not	PART
ftr-475	2716	40	an	an	DET
ftr-475	2716	41	entirely	entirely	ADV
ftr-475	2716	42	perfect	perfect	ADJ
ftr-475	2716	43	one	one	NUM
ftr-475	2716	44	.	.	PUNCT
ftr-475	2716	45	?	?	PUNCT
ftr-475	2717	1	with	with	ADP
ftr-475	2717	2	respect	respect	NOUN
ftr-475	2717	3	to	to	ADP
ftr-475	2717	4	qualifying	qualify	VERB
ftr-475	2717	5	real	real	ADJ
ftr-475	2717	6	property	property	NOUN
ftr-475	2717	7	loan	loan	NOUN
ftr-475	2717	8	status	status	NOUN
ftr-475	2717	9	,	,	PUNCT
ftr-475	2717	10	few	few	ADJ
ftr-475	2717	11	issues	issue	NOUN
ftr-475	2717	12	should	should	AUX
ftr-475	2717	13	arise	arise	VERB
ftr-475	2717	14	with	with	ADP
ftr-475	2717	15	respect	respect	NOUN
ftr-475	2717	16	to	to	ADP
ftr-475	2717	17	remic	remic	ADJ
ftr-475	2717	18	qualified	qualified	ADJ
ftr-475	2717	19	mortgages,3	mortgages,3	NOUN
ftr-475	2717	20	s	s	NOUN
ftr-475	2717	21	except	except	SCONJ
ftr-475	2717	22	possibly	possibly	ADV
ftr-475	2717	23	with	with	ADP
ftr-475	2717	24	respect	respect	NOUN
ftr-475	2717	25	to	to	ADP
ftr-475	2717	26	the	the	DET
ftr-475	2717	27	explicit	explicit	ADJ
ftr-475	2717	28	requirement	requirement	NOUN
ftr-475	2717	29	in	in	ADP
ftr-475	2717	30	the	the	DET
ftr-475	2717	31	statute	statute	NOUN
ftr-475	2717	32	that	that	PRON
ftr-475	2717	33	a	a	DET
ftr-475	2717	34	mortgage	mortgage	NOUN
ftr-475	2717	35	must	must	AUX
ftr-475	2717	36	constitute	constitute	VERB
ftr-475	2717	37	debt	debt	NOUN
ftr-475	2717	38	within	within	ADP
ftr-475	2717	39	the	the	DET
ftr-475	2717	40	meaning	meaning	NOUN
ftr-475	2717	41	of	of	ADP
ftr-475	2717	42	section	section	NOUN
ftr-475	2717	43	166.386	166.386	NUM
ftr-475	2717	44	rep	rep	NOUN
ftr-475	2717	45	.	.	PROPN
ftr-475	2717	46	no	no	INTJ
ftr-475	2717	47	.	.	NOUN
ftr-475	2717	48	445	445	NUM
ftr-475	2717	49	,	,	PUNCT
ftr-475	2717	50	supra	supra	PROPN
ftr-475	2717	51	note	note	NOUN
ftr-475	2717	52	39	39	NUM
ftr-475	2717	53	,	,	PUNCT
ftr-475	2717	54	at	at	ADP
ftr-475	2717	55	91	91	NUM
ftr-475	2717	56	-	-	SYM
ftr-475	2717	57	92	92	NUM
ftr-475	2717	58	,	,	PUNCT
ftr-475	2717	59	reprinted	reprint	VERB
ftr-475	2717	60	in	in	ADP
ftr-475	2717	61	1988	1988	NUM
ftr-475	2717	62	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-475	2717	63	.	.	PUNCT
ftr-475	2718	1	at	at	ADP
ftr-475	2718	2	4609	4609	NUM
ftr-475	2718	3	-	-	SYM
ftr-475	2718	4	10	10	NUM
ftr-475	2718	5	.	.	PUNCT
ftr-475	2719	1	the	the	DET
ftr-475	2719	2	computations	computation	NOUN
ftr-475	2719	3	where	where	SCONJ
ftr-475	2719	4	a	a	DET
ftr-475	2719	5	tiered	tiere	VERB
ftr-475	2719	6	structure	structure	NOUN
ftr-475	2719	7	is	be	AUX
ftr-475	2719	8	involved	involve	VERB
ftr-475	2719	9	can	can	AUX
ftr-475	2719	10	become	become	VERB
ftr-475	2719	11	quite	quite	ADV
ftr-475	2719	12	complicated	complicated	ADJ
ftr-475	2719	13	if	if	SCONJ
ftr-475	2719	14	.	.	PUNCT
ftr-475	2720	1	for	for	ADP
ftr-475	2720	2	example	example	NOUN
ftr-475	2720	3	,	,	PUNCT
ftr-475	2720	4	the	the	DET
ftr-475	2720	5	remic	remic	NOUN
ftr-475	2720	6	owns	own	VERB
ftr-475	2720	7	a	a	DET
ftr-475	2720	8	medley	medley	NOUN
ftr-475	2720	9	of	of	ADP
ftr-475	2720	10	other	other	ADJ
ftr-475	2720	11	remic	remic	ADJ
ftr-475	2720	12	regular	regular	ADJ
ftr-475	2720	13	interests	interest	NOUN
ftr-475	2720	14	.	.	PUNCT
ftr-475	2721	1	383	383	NUM
ftr-475	2721	2	.	.	PUNCT
ftr-475	2722	1	irc	irc	PROPN
ftr-475	2722	2	§	§	PROPN
ftr-475	2722	3	593(d)(4	593(d)(4	PROPN
ftr-475	2722	4	)	)	PUNCT
ftr-475	2722	5	;	;	PUNCT
ftr-475	2722	6	regs	reg	NOUN
ftr-475	2722	7	.	.	PUNCT
ftr-475	2723	1	§	§	PROPN
ftr-475	2723	2	1.593	1.593	NUM
ftr-475	2723	3	-	-	SYM
ftr-475	2723	4	11	11	NUM
ftr-475	2723	5	(	(	PUNCT
ftr-475	2723	6	e	e	NOUN
ftr-475	2723	7	)	)	PUNCT
ftr-475	2723	8	.	.	PUNCT
ftr-475	2724	1	384	384	NUM
ftr-475	2724	2	.	.	PUNCT
ftr-475	2724	3	irc	irc	PROPN
ftr-475	2724	4	§	§	PROPN
ftr-475	2724	5	7701(a)(19)(c	7701(a)(19)(c	NUM
ftr-475	2724	6	)	)	PUNCT
ftr-475	2724	7	.	.	PUNCT
ftr-475	2725	1	for	for	ADP
ftr-475	2725	2	example	example	NOUN
ftr-475	2725	3	,	,	PUNCT
ftr-475	2725	4	a	a	DET
ftr-475	2725	5	remic	remic	NOUN
ftr-475	2725	6	may	may	AUX
ftr-475	2725	7	hold	hold	VERB
ftr-475	2725	8	mortgages	mortgage	NOUN
ftr-475	2725	9	secured	secure	VERB
ftr-475	2725	10	by	by	ADP
ftr-475	2725	11	commercial	commercial	ADJ
ftr-475	2725	12	real	real	ADJ
ftr-475	2725	13	estate	estate	NOUN
ftr-475	2725	14	or	or	CCONJ
ftr-475	2725	15	agricultural	agricultural	ADJ
ftr-475	2725	16	property	property	NOUN
ftr-475	2725	17	,	,	PUNCT
ftr-475	2725	18	but	but	CCONJ
ftr-475	2725	19	these	these	PRON
ftr-475	2725	20	are	be	AUX
ftr-475	2725	21	not	not	PART
ftr-475	2725	22	qualified	qualified	ADJ
ftr-475	2725	23	assets	asset	NOUN
ftr-475	2725	24	under	under	ADP
ftr-475	2725	25	the	the	DET
ftr-475	2725	26	60	60	NUM
ftr-475	2725	27	%	%	NOUN
ftr-475	2725	28	test	test	NOUN
ftr-475	2725	29	.	.	PUNCT
ftr-475	2726	1	irc	irc	PROPN
ftr-475	2726	2	§	§	PROPN
ftr-475	2726	3	7701(a)(19)(c)(v	7701(a)(19)(c)(v	NUM
ftr-475	2726	4	)	)	PUNCT
ftr-475	2726	5	(	(	PUNCT
ftr-475	2726	6	requiring	require	VERB
ftr-475	2726	7	that	that	SCONJ
ftr-475	2726	8	loans	loan	NOUN
ftr-475	2726	9	primarily	primarily	ADV
ftr-475	2726	10	be	be	AUX
ftr-475	2726	11	secured	secure	VERB
ftr-475	2726	12	by	by	ADP
ftr-475	2726	13	residential	residential	ADJ
ftr-475	2726	14	real	real	ADJ
ftr-475	2726	15	property	property	NOUN
ftr-475	2726	16	,	,	PUNCT
ftr-475	2726	17	with	with	ADP
ftr-475	2726	18	certain	certain	ADJ
ftr-475	2726	19	exceptions	exception	NOUN
ftr-475	2726	20	)	)	PUNCT
ftr-475	2726	21	.	.	PUNCT
ftr-475	2727	1	mortgages	mortgage	NOUN
ftr-475	2727	2	secured	secure	VERB
ftr-475	2727	3	by	by	ADP
ftr-475	2727	4	shares	share	NOUN
ftr-475	2727	5	in	in	ADP
ftr-475	2727	6	a	a	DET
ftr-475	2727	7	cooperative	cooperative	NOUN
ftr-475	2727	8	are	be	AUX
ftr-475	2727	9	a	a	DET
ftr-475	2727	10	qualified	qualified	ADJ
ftr-475	2727	11	mortgage	mortgage	NOUN
ftr-475	2727	12	for	for	ADP
ftr-475	2727	13	remic	remic	ADJ
ftr-475	2727	14	purposes	purpose	NOUN
ftr-475	2727	15	,	,	PUNCT
ftr-475	2727	16	but	but	CCONJ
ftr-475	2727	17	the	the	DET
ftr-475	2727	18	statute	statute	NOUN
ftr-475	2727	19	and	and	CCONJ
ftr-475	2727	20	regulations	regulation	NOUN
ftr-475	2727	21	are	be	AUX
ftr-475	2727	22	unclear	unclear	ADJ
ftr-475	2727	23	regarding	regard	VERB
ftr-475	2727	24	the	the	DET
ftr-475	2727	25	60	60	NUM
ftr-475	2727	26	%	%	NOUN
ftr-475	2727	27	test	test	NOUN
ftr-475	2727	28	.	.	PUNCT
ftr-475	2728	1	however	however	ADV
ftr-475	2728	2	,	,	PUNCT
ftr-475	2728	3	the	the	DET
ftr-475	2728	4	service	service	NOUN
ftr-475	2728	5	has	have	AUX
ftr-475	2728	6	ruled	rule	VERB
ftr-475	2728	7	that	that	SCONJ
ftr-475	2728	8	such	such	ADJ
ftr-475	2728	9	mortgages	mortgage	NOUN
ftr-475	2728	10	constitute	constitute	VERB
ftr-475	2728	11	a	a	DET
ftr-475	2728	12	qualifying	qualify	VERB
ftr-475	2728	13	asset	asset	NOUN
ftr-475	2728	14	under	under	ADP
ftr-475	2728	15	the	the	DET
ftr-475	2728	16	60	60	NUM
ftr-475	2728	17	%	%	NOUN
ftr-475	2728	18	test	test	NOUN
ftr-475	2728	19	and	and	CCONJ
ftr-475	2728	20	are	be	AUX
ftr-475	2728	21	a	a	DET
ftr-475	2728	22	qualifying	qualify	VERB
ftr-475	2728	23	real	real	ADJ
ftr-475	2728	24	property	property	NOUN
ftr-475	2728	25	loan	loan	NOUN
ftr-475	2728	26	.	.	PUNCT
ftr-475	2729	1	rev	rev	PROPN
ftr-475	2729	2	.	.	PUNCT
ftr-475	2730	1	rul	rul	PROPN
ftr-475	2730	2	.	.	PUNCT
ftr-475	2730	3	89	89	NUM
ftr-475	2730	4	-	-	SYM
ftr-475	2730	5	59	59	NUM
ftr-475	2730	6	,	,	PUNCT
ftr-475	2730	7	1989	1989	NUM
ftr-475	2730	8	-	-	SYM
ftr-475	2730	9	1	1	NUM
ftr-475	2730	10	c.b	c.b	PROPN
ftr-475	2730	11	.	.	PROPN
ftr-475	2730	12	317	317	NUM
ftr-475	2730	13	.	.	X
ftr-475	2730	14	385	385	NUM
ftr-475	2730	15	.	.	PUNCT
ftr-475	2731	1	one	one	NUM
ftr-475	2731	2	minor	minor	ADJ
ftr-475	2731	3	interpretive	interpretive	ADJ
ftr-475	2731	4	issue	issue	NOUN
ftr-475	2731	5	concerns	concern	VERB
ftr-475	2731	6	loans	loan	NOUN
ftr-475	2731	7	secured	secure	VERB
ftr-475	2731	8	by	by	ADP
ftr-475	2731	9	manufactured	manufacture	VERB
ftr-475	2731	10	housing	housing	NOUN
ftr-475	2731	11	.	.	PUNCT
ftr-475	2732	1	in	in	ADP
ftr-475	2732	2	general	general	ADJ
ftr-475	2732	3	,	,	PUNCT
ftr-475	2732	4	under	under	ADP
ftr-475	2732	5	the	the	DET
ftr-475	2732	6	literal	literal	ADJ
ftr-475	2732	7	instructions	instruction	NOUN
ftr-475	2732	8	in	in	ADP
ftr-475	2732	9	the	the	DET
ftr-475	2732	10	regulations	regulation	NOUN
ftr-475	2732	11	,	,	PUNCT
ftr-475	2732	12	when	when	SCONJ
ftr-475	2732	13	testing	test	VERB
ftr-475	2732	14	whether	whether	SCONJ
ftr-475	2732	15	a	a	DET
ftr-475	2732	16	remic	remic	NOUN
ftr-475	2732	17	's	's	PART
ftr-475	2732	18	assets	asset	NOUN
ftr-475	2732	19	are	be	AUX
ftr-475	2732	20	qualifying	qualify	VERB
ftr-475	2732	21	real	real	ADJ
ftr-475	2732	22	property	property	NOUN
ftr-475	2732	23	loans	loan	NOUN
ftr-475	2732	24	for	for	ADP
ftr-475	2732	25	purposes	purpose	NOUN
ftr-475	2732	26	of	of	ADP
ftr-475	2732	27	the	the	DET
ftr-475	2732	28	95	95	NUM
ftr-475	2732	29	%	%	NOUN
ftr-475	2732	30	test	test	NOUN
ftr-475	2732	31	,	,	PUNCT
ftr-475	2732	32	qualified	qualified	ADJ
ftr-475	2732	33	mortgages	mortgage	NOUN
ftr-475	2732	34	held	hold	VERB
ftr-475	2732	35	by	by	ADP
ftr-475	2732	36	a	a	DET
ftr-475	2732	37	remic	remic	NOUN
ftr-475	2732	38	that	that	PRON
ftr-475	2732	39	are	be	AUX
ftr-475	2732	40	secured	secure	VERB
ftr-475	2732	41	by	by	ADP
ftr-475	2732	42	manufactured	manufacture	VERB
ftr-475	2732	43	housing	housing	NOUN
ftr-475	2732	44	are	be	AUX
ftr-475	2732	45	treated	treat	VERB
ftr-475	2732	46	as	as	ADP
ftr-475	2732	47	qualified	qualified	ADJ
ftr-475	2732	48	real	real	ADJ
ftr-475	2732	49	property	property	NOUN
ftr-475	2732	50	loans	loan	NOUN
ftr-475	2732	51	if	if	SCONJ
ftr-475	2732	52	the	the	DET
ftr-475	2732	53	manufactured	manufacture	VERB
ftr-475	2732	54	housing	housing	NOUN
ftr-475	2732	55	constitutes	constitute	VERB
ftr-475	2732	56	a	a	DET
ftr-475	2732	57	single	single	ADJ
ftr-475	2732	58	family	family	NOUN
ftr-475	2732	59	residence	residence	NOUN
ftr-475	2732	60	under	under	ADP
ftr-475	2732	61	§	§	PROPN
ftr-475	2732	62	25(e)(10	25(e)(10	NUM
ftr-475	2732	63	)	)	PUNCT
ftr-475	2732	64	.	.	PUNCT
ftr-475	2733	1	regs	regs	PROPN
ftr-475	2733	2	.	.	PUNCT
ftr-475	2734	1	§	§	PROPN
ftr-475	2734	2	1.593	1.593	NUM
ftr-475	2734	3	-	-	SYM
ftr-475	2734	4	1	1	NUM
ftr-475	2734	5	l(e)(2)(i	l(e)(2)(i	NOUN
ftr-475	2734	6	)	)	PUNCT
ftr-475	2734	7	(	(	PUNCT
ftr-475	2734	8	stating	state	VERB
ftr-475	2734	9	§	§	PROPN
ftr-475	2734	10	25(e)(10	25(e)(10	NUM
ftr-475	2734	11	)	)	PUNCT
ftr-475	2734	12	manufactured	manufacture	VERB
ftr-475	2734	13	houses	house	NOUN
ftr-475	2734	14	are	be	AUX
ftr-475	2734	15	"	"	PUNCT
ftr-475	2734	16	qualified	qualified	ADJ
ftr-475	2734	17	real	real	ADJ
ftr-475	2734	18	property	property	NOUN
ftr-475	2734	19	"	"	PUNCT
ftr-475	2734	20	for	for	ADP
ftr-475	2734	21	purposes	purpose	NOUN
ftr-475	2734	22	of	of	ADP
ftr-475	2734	23	the	the	DET
ftr-475	2734	24	95	95	NUM
ftr-475	2734	25	%	%	NOUN
ftr-475	2734	26	test	test	NOUN
ftr-475	2734	27	)	)	PUNCT
ftr-475	2734	28	.	.	PUNCT
ftr-475	2735	1	yet	yet	ADV
ftr-475	2735	2	,	,	PUNCT
ftr-475	2735	3	the	the	DET
ftr-475	2735	4	actual	actual	ADJ
ftr-475	2735	5	definition	definition	NOUN
ftr-475	2735	6	of	of	ADP
ftr-475	2735	7	a	a	DET
ftr-475	2735	8	qualifying	qualify	VERB
ftr-475	2735	9	real	real	ADJ
ftr-475	2735	10	property	property	NOUN
ftr-475	2735	11	loan	loan	NOUN
ftr-475	2735	12	in	in	ADP
ftr-475	2735	13	regs	reg	NOUN
ftr-475	2735	14	.	.	PUNCT
ftr-475	2736	1	§	§	PROPN
ftr-475	2736	2	1.593	1.593	NUM
ftr-475	2736	3	-	-	SYM
ftr-475	2736	4	1	1	NUM
ftr-475	2736	5	1(b	1(b	NUM
ftr-475	2736	6	)	)	PUNCT
ftr-475	2736	7	also	also	ADV
ftr-475	2736	8	independently	independently	ADV
ftr-475	2736	9	defines	define	VERB
ftr-475	2736	10	when	when	SCONJ
ftr-475	2736	11	a	a	DET
ftr-475	2736	12	mortgage	mortgage	NOUN
ftr-475	2736	13	secured	secure	VERB
ftr-475	2736	14	by	by	ADP
ftr-475	2736	15	a	a	DET
ftr-475	2736	16	"	"	PUNCT
ftr-475	2736	17	mobile	mobile	ADJ
ftr-475	2736	18	unit	unit	NOUN
ftr-475	2736	19	"	"	PUNCT
ftr-475	2736	20	(	(	PUNCT
ftr-475	2736	21	which	which	PRON
ftr-475	2736	22	largely	largely	ADV
ftr-475	2736	23	overlaps	overlap	VERB
ftr-475	2736	24	manufactured	manufacture	VERB
ftr-475	2736	25	housing	housing	NOUN
ftr-475	2736	26	)	)	PUNCT
ftr-475	2736	27	qualifies	qualifie	NOUN
ftr-475	2736	28	,	,	PUNCT
ftr-475	2736	29	and	and	CCONJ
ftr-475	2736	30	it	it	PRON
ftr-475	2736	31	imposes	impose	VERB
ftr-475	2736	32	a	a	DET
ftr-475	2736	33	more	more	ADV
ftr-475	2736	34	elaborate	elaborate	ADJ
ftr-475	2736	35	and	and	CCONJ
ftr-475	2736	36	stringent	stringent	ADJ
ftr-475	2736	37	set	set	NOUN
ftr-475	2736	38	of	of	ADP
ftr-475	2736	39	requirements	requirement	NOUN
ftr-475	2736	40	than	than	ADP
ftr-475	2736	41	§	§	PROPN
ftr-475	2736	42	25(e)(i0	25(e)(i0	NUM
ftr-475	2736	43	)	)	PUNCT
ftr-475	2736	44	.	.	PUNCT
ftr-475	2737	1	it	it	PRON
ftr-475	2737	2	appears	appear	VERB
ftr-475	2737	3	,	,	PUNCT
ftr-475	2737	4	however	however	ADV
ftr-475	2737	5	,	,	PUNCT
ftr-475	2737	6	that	that	SCONJ
ftr-475	2737	7	the	the	DET
ftr-475	2737	8	service	service	NOUN
ftr-475	2737	9	intends	intend	VERB
ftr-475	2737	10	that	that	SCONJ
ftr-475	2737	11	§	§	PROPN
ftr-475	2737	12	25(e)(10	25(e)(10	NUM
ftr-475	2737	13	)	)	PUNCT
ftr-475	2737	14	,	,	PUNCT
ftr-475	2737	15	where	where	SCONJ
ftr-475	2737	16	different	different	ADJ
ftr-475	2737	17	,	,	PUNCT
ftr-475	2737	18	controls	control	VERB
ftr-475	2737	19	with	with	ADP
ftr-475	2737	20	respect	respect	NOUN
ftr-475	2737	21	to	to	ADP
ftr-475	2737	22	the	the	DET
ftr-475	2737	23	remic	remic	ADJ
ftr-475	2737	24	95	95	NUM
ftr-475	2737	25	%	%	NOUN
ftr-475	2737	26	test	test	NOUN
ftr-475	2737	27	.	.	PUNCT
ftr-475	2738	1	386	386	NUM
ftr-475	2738	2	.	.	PUNCT
ftr-475	2738	3	irc	irc	PROPN
ftr-475	2738	4	§	§	PROPN
ftr-475	2738	5	593(d)(3	593(d)(3	NUM
ftr-475	2738	6	)	)	PUNCT
ftr-475	2738	7	.	.	PUNCT
ftr-475	2739	1	this	this	PRON
ftr-475	2739	2	should	should	AUX
ftr-475	2739	3	rarely	rarely	ADV
ftr-475	2739	4	,	,	PUNCT
ftr-475	2739	5	if	if	SCONJ
ftr-475	2739	6	ever	ever	ADV
ftr-475	2739	7	,	,	PUNCT
ftr-475	2739	8	be	be	AUX
ftr-475	2739	9	an	an	DET
ftr-475	2739	10	issue	issue	NOUN
ftr-475	2739	11	for	for	ADP
ftr-475	2739	12	a	a	DET
ftr-475	2739	13	residential	residential	ADJ
ftr-475	2739	14	mortgage	mortgage	NOUN
ftr-475	2739	15	.	.	PUNCT
ftr-475	2740	1	in	in	ADP
ftr-475	2740	2	the	the	DET
ftr-475	2740	3	case	case	NOUN
ftr-475	2740	4	of	of	ADP
ftr-475	2740	5	a	a	DET
ftr-475	2740	6	commercial	commercial	ADJ
ftr-475	2740	7	mortgage	mortgage	NOUN
ftr-475	2740	8	with	with	ADP
ftr-475	2740	9	an	an	DET
ftr-475	2740	10	equity	equity	NOUN
ftr-475	2740	11	kicker	kicker	NOUN
ftr-475	2740	12	or	or	CCONJ
ftr-475	2740	13	other	other	ADJ
ftr-475	2740	14	contingent	contingent	NOUN
ftr-475	2740	15	feature	feature	NOUN
ftr-475	2740	16	,	,	PUNCT
ftr-475	2740	17	it	it	PRON
ftr-475	2740	18	is	be	AUX
ftr-475	2740	19	possible	possible	ADJ
ftr-475	2740	20	that	that	SCONJ
ftr-475	2740	21	the	the	DET
ftr-475	2740	22	loan	loan	NOUN
ftr-475	2740	23	would	would	AUX
ftr-475	2740	24	be	be	AUX
ftr-475	2740	25	bifurcated	bifurcate	VERB
ftr-475	2740	26	into	into	ADP
ftr-475	2740	27	a	a	DET
ftr-475	2740	28	part	part	NOUN
ftr-475	2740	29	-	-	PUNCT
ftr-475	2740	30	debt	debt	NOUN
ftr-475	2740	31	.	.	PUNCT
ftr-475	2741	1	part	part	NOUN
ftr-475	2741	2	-	-	PUNCT
ftr-475	2741	3	equity	equity	NOUN
ftr-475	2741	4	instrument	instrument	NOUN
ftr-475	2741	5	or	or	CCONJ
ftr-475	2741	6	,	,	PUNCT
ftr-475	2741	7	less	less	ADV
ftr-475	2741	8	likely	likely	ADV
ftr-475	2741	9	,	,	PUNCT
ftr-475	2741	10	recast	recast	VERB
ftr-475	2741	11	as	as	ADP
ftr-475	2741	12	equity	equity	NOUN
ftr-475	2741	13	in	in	ADP
ftr-475	2741	14	its	its	PRON
ftr-475	2741	15	entirety	entirety	NOUN
ftr-475	2741	16	.	.	PUNCT
ftr-475	2742	1	1994	1994	NUM
ftr-475	2742	2	]	]	PUNCT
ftr-475	2742	3	florida	florida	PROPN
ftr-475	2742	4	tax	tax	PROPN
ftr-475	2742	5	review	review	NOUN
ftr-475	2742	6	even	even	ADV
ftr-475	2742	7	if	if	SCONJ
ftr-475	2742	8	a	a	DET
ftr-475	2742	9	remic	remic	NOUN
ftr-475	2742	10	's	's	PART
ftr-475	2742	11	qualified	qualified	ADJ
ftr-475	2742	12	mortgage	mortgage	NOUN
ftr-475	2742	13	qualifies	qualify	VERB
ftr-475	2742	14	as	as	ADP
ftr-475	2742	15	a	a	DET
ftr-475	2742	16	valid	valid	ADJ
ftr-475	2742	17	type	type	NOUN
ftr-475	2742	18	of	of	ADP
ftr-475	2742	19	mortgage	mortgage	NOUN
ftr-475	2742	20	under	under	ADP
ftr-475	2742	21	the	the	DET
ftr-475	2742	22	foregoing	forego	VERB
ftr-475	2742	23	tests	test	NOUN
ftr-475	2742	24	,	,	PUNCT
ftr-475	2742	25	a	a	DET
ftr-475	2742	26	further	further	ADJ
ftr-475	2742	27	issue	issue	NOUN
ftr-475	2742	28	arises	arise	VERB
ftr-475	2742	29	regarding	regard	VERB
ftr-475	2742	30	the	the	DET
ftr-475	2742	31	extent	extent	NOUN
ftr-475	2742	32	to	to	PART
ftr-475	2742	33	which	which	PRON
ftr-475	2742	34	it	it	PRON
ftr-475	2742	35	may	may	AUX
ftr-475	2742	36	qualify	qualify	VERB
ftr-475	2742	37	.	.	PUNCT
ftr-475	2743	1	a	a	DET
ftr-475	2743	2	mortgage	mortgage	NOUN
ftr-475	2743	3	is	be	AUX
ftr-475	2743	4	a	a	DET
ftr-475	2743	5	qualified	qualified	ADJ
ftr-475	2743	6	mortgage	mortgage	NOUN
ftr-475	2743	7	for	for	ADP
ftr-475	2743	8	remic	remic	ADJ
ftr-475	2743	9	purposes	purpose	NOUN
ftr-475	2743	10	if	if	SCONJ
ftr-475	2743	11	,	,	PUNCT
ftr-475	2743	12	either	either	CCONJ
ftr-475	2743	13	at	at	ADP
ftr-475	2743	14	the	the	DET
ftr-475	2743	15	time	time	NOUN
ftr-475	2743	16	of	of	ADP
ftr-475	2743	17	origination	origination	NOUN
ftr-475	2743	18	or	or	CCONJ
ftr-475	2743	19	at	at	ADP
ftr-475	2743	20	the	the	DET
ftr-475	2743	21	time	time	NOUN
ftr-475	2743	22	of	of	ADP
ftr-475	2743	23	contribution	contribution	NOUN
ftr-475	2743	24	to	to	ADP
ftr-475	2743	25	the	the	DET
ftr-475	2743	26	remic	remic	NOUN
ftr-475	2743	27	,	,	PUNCT
ftr-475	2743	28	the	the	DET
ftr-475	2743	29	value	value	NOUN
ftr-475	2743	30	of	of	ADP
ftr-475	2743	31	the	the	DET
ftr-475	2743	32	real	real	ADJ
ftr-475	2743	33	property	property	NOUN
ftr-475	2743	34	interest	interest	NOUN
ftr-475	2743	35	securing	secure	VERB
ftr-475	2743	36	a	a	DET
ftr-475	2743	37	mortgage	mortgage	NOUN
ftr-475	2743	38	is	be	AUX
ftr-475	2743	39	at	at	ADV
ftr-475	2743	40	least	least	ADJ
ftr-475	2743	41	80	80	NUM
ftr-475	2743	42	%	%	NOUN
ftr-475	2743	43	of	of	ADP
ftr-475	2743	44	the	the	DET
ftr-475	2743	45	mortgage	mortgage	NOUN
ftr-475	2743	46	's	's	PART
ftr-475	2743	47	adjusted	adjust	VERB
ftr-475	2743	48	issue	issue	NOUN
ftr-475	2743	49	price.387	price.387	NOUN
ftr-475	2743	50	the	the	DET
ftr-475	2743	51	test	test	NOUN
ftr-475	2743	52	is	be	AUX
ftr-475	2743	53	an	an	DET
ftr-475	2743	54	all	all	PRON
ftr-475	2743	55	or	or	CCONJ
ftr-475	2743	56	nothing	nothing	PRON
ftr-475	2743	57	one	one	NUM
ftr-475	2743	58	;	;	PUNCT
ftr-475	2743	59	if	if	SCONJ
ftr-475	2743	60	the	the	DET
ftr-475	2743	61	80	80	NUM
ftr-475	2743	62	%	%	NOUN
ftr-475	2743	63	threshold	threshold	NOUN
ftr-475	2743	64	is	be	AUX
ftr-475	2743	65	met	meet	VERB
ftr-475	2743	66	,	,	PUNCT
ftr-475	2743	67	then	then	ADV
ftr-475	2743	68	the	the	DET
ftr-475	2743	69	entire	entire	ADJ
ftr-475	2743	70	mortgage	mortgage	NOUN
ftr-475	2743	71	is	be	AUX
ftr-475	2743	72	treated	treat	VERB
ftr-475	2743	73	as	as	ADP
ftr-475	2743	74	a	a	DET
ftr-475	2743	75	qualified	qualified	ADJ
ftr-475	2743	76	mortgage	mortgage	NOUN
ftr-475	2743	77	for	for	ADP
ftr-475	2743	78	remic	remic	ADJ
ftr-475	2743	79	purposes	purpose	NOUN
ftr-475	2743	80	,	,	PUNCT
ftr-475	2743	81	otherwise	otherwise	ADV
ftr-475	2743	82	the	the	DET
ftr-475	2743	83	entire	entire	ADJ
ftr-475	2743	84	mortgage	mortgage	NOUN
ftr-475	2743	85	is	be	AUX
ftr-475	2743	86	disqualified	disqualify	VERB
ftr-475	2743	87	for	for	ADP
ftr-475	2743	88	remic	remic	NOUN
ftr-475	2743	89	purposes.388	purposes.388	VERB
ftr-475	2743	90	for	for	ADP
ftr-475	2743	91	purposes	purpose	NOUN
ftr-475	2743	92	of	of	ADP
ftr-475	2743	93	the	the	DET
ftr-475	2743	94	60	60	NUM
ftr-475	2743	95	%	%	NOUN
ftr-475	2743	96	test	test	NOUN
ftr-475	2743	97	,	,	PUNCT
ftr-475	2743	98	section	section	NOUN
ftr-475	2743	99	7701(a)(19)(c	7701(a)(19)(c	NUM
ftr-475	2743	100	)	)	PUNCT
ftr-475	2743	101	and	and	CCONJ
ftr-475	2743	102	the	the	DET
ftr-475	2743	103	current	current	ADJ
ftr-475	2743	104	regulations	regulation	NOUN
ftr-475	2743	105	thereunder	thereunder	NOUN
ftr-475	2743	106	are	be	AUX
ftr-475	2743	107	silent	silent	ADJ
ftr-475	2743	108	regarding	regard	VERB
ftr-475	2743	109	the	the	DET
ftr-475	2743	110	extent	extent	NOUN
ftr-475	2743	111	to	to	PART
ftr-475	2743	112	which	which	PRON
ftr-475	2743	113	a	a	DET
ftr-475	2743	114	loan	loan	NOUN
ftr-475	2743	115	must	must	AUX
ftr-475	2743	116	be	be	AUX
ftr-475	2743	117	secured	secure	VERB
ftr-475	2743	118	by	by	ADP
ftr-475	2743	119	a	a	DET
ftr-475	2743	120	qualifying	qualify	VERB
ftr-475	2743	121	real	real	ADJ
ftr-475	2743	122	property	property	NOUN
ftr-475	2743	123	interest	interest	NOUN
ftr-475	2743	124	,	,	PUNCT
ftr-475	2743	125	although	although	SCONJ
ftr-475	2743	126	prior	prior	ADJ
ftr-475	2743	127	regulations	regulation	NOUN
ftr-475	2743	128	contained	contain	VERB
ftr-475	2743	129	elaborate	elaborate	ADJ
ftr-475	2743	130	rules	rule	NOUN
ftr-475	2743	131	for	for	ADP
ftr-475	2743	132	measuring	measure	VERB
ftr-475	2743	133	this.389	this.389	NOUN
ftr-475	2743	134	in	in	ADP
ftr-475	2743	135	general	general	ADJ
ftr-475	2743	136	,	,	PUNCT
ftr-475	2743	137	under	under	ADP
ftr-475	2743	138	the	the	DET
ftr-475	2743	139	former	former	ADJ
ftr-475	2743	140	regulations	regulation	NOUN
ftr-475	2743	141	a	a	DET
ftr-475	2743	142	loan	loan	NOUN
ftr-475	2743	143	was	be	AUX
ftr-475	2743	144	treated	treat	VERB
ftr-475	2743	145	as	as	ADP
ftr-475	2743	146	a	a	DET
ftr-475	2743	147	loan	loan	NOUN
ftr-475	2743	148	secured	secure	VERB
ftr-475	2743	149	by	by	ADP
ftr-475	2743	150	an	an	DET
ftr-475	2743	151	interest	interest	NOUN
ftr-475	2743	152	in	in	ADP
ftr-475	2743	153	real	real	ADJ
ftr-475	2743	154	property	property	NOUN
ftr-475	2743	155	only	only	ADV
ftr-475	2743	156	to	to	ADP
ftr-475	2743	157	the	the	DET
ftr-475	2743	158	extent	extent	NOUN
ftr-475	2743	159	the	the	DET
ftr-475	2743	160	loan	loan	NOUN
ftr-475	2743	161	did	do	AUX
ftr-475	2743	162	not	not	PART
ftr-475	2743	163	exceed	exceed	VERB
ftr-475	2743	164	the	the	DET
ftr-475	2743	165	"	"	PUNCT
ftr-475	2743	166	loan	loan	NOUN
ftr-475	2743	167	value	value	NOUN
ftr-475	2743	168	"	"	PUNCT
ftr-475	2743	169	of	of	ADP
ftr-475	2743	170	the	the	DET
ftr-475	2743	171	real	real	ADJ
ftr-475	2743	172	property	property	NOUN
ftr-475	2743	173	interest.390	interest.390	NOUN
ftr-475	2743	174	however	however	ADV
ftr-475	2743	175	,	,	PUNCT
ftr-475	2743	176	if	if	SCONJ
ftr-475	2743	177	the	the	DET
ftr-475	2743	178	loan	loan	NOUN
ftr-475	2743	179	value	value	NOUN
ftr-475	2743	180	of	of	ADP
ftr-475	2743	181	the	the	DET
ftr-475	2743	182	real	real	ADJ
ftr-475	2743	183	property	property	NOUN
ftr-475	2743	184	interest	interest	NOUN
ftr-475	2743	185	exceeded	exceed	VERB
ftr-475	2743	186	85	85	NUM
ftr-475	2743	187	%	%	NOUN
ftr-475	2743	188	of	of	ADP
ftr-475	2743	189	the	the	DET
ftr-475	2743	190	loan	loan	NOUN
ftr-475	2743	191	amount	amount	NOUN
ftr-475	2743	192	,	,	PUNCT
ftr-475	2743	193	then	then	ADV
ftr-475	2743	194	the	the	DET
ftr-475	2743	195	loan	loan	NOUN
ftr-475	2743	196	was	be	AUX
ftr-475	2743	197	treated	treat	VERB
ftr-475	2743	198	in	in	ADP
ftr-475	2743	199	its	its	PRON
ftr-475	2743	200	entirety	entirety	NOUN
ftr-475	2743	201	as	as	SCONJ
ftr-475	2743	202	secured	secure	VERB
ftr-475	2743	203	by	by	ADP
ftr-475	2743	204	a	a	DET
ftr-475	2743	205	real	real	ADJ
ftr-475	2743	206	property	property	NOUN
ftr-475	2743	207	interest.391	interest.391	VERB
ftr-475	2743	208	the	the	DET
ftr-475	2743	209	former	former	ADJ
ftr-475	2743	210	regulations	regulation	NOUN
ftr-475	2743	211	are	be	AUX
ftr-475	2743	212	not	not	PART
ftr-475	2743	213	controlling	control	VERB
ftr-475	2743	214	and	and	CCONJ
ftr-475	2743	215	it	it	PRON
ftr-475	2743	216	is	be	AUX
ftr-475	2743	217	probably	probably	ADV
ftr-475	2743	218	reasonable	reasonable	ADJ
ftr-475	2743	219	to	to	PART
ftr-475	2743	220	simply	simply	ADV
ftr-475	2743	221	follow	follow	VERB
ftr-475	2743	222	the	the	DET
ftr-475	2743	223	all	all	DET
ftr-475	2743	224	or	or	CCONJ
ftr-475	2743	225	nothing	nothing	PRON
ftr-475	2743	226	approach	approach	NOUN
ftr-475	2743	227	of	of	ADP
ftr-475	2743	228	the	the	DET
ftr-475	2743	229	remic	remic	PROPN
ftr-475	2743	230	rules	rule	NOUN
ftr-475	2743	231	absent	absent	ADJ
ftr-475	2743	232	further	further	ADJ
ftr-475	2743	233	guidance	guidance	NOUN
ftr-475	2743	234	.	.	PUNCT
ftr-475	2744	1	the	the	DET
ftr-475	2744	2	issue	issue	NOUN
ftr-475	2744	3	in	in	ADP
ftr-475	2744	4	any	any	DET
ftr-475	2744	5	event	event	NOUN
ftr-475	2744	6	is	be	AUX
ftr-475	2744	7	not	not	PART
ftr-475	2744	8	an	an	DET
ftr-475	2744	9	acute	acute	ADJ
ftr-475	2744	10	one	one	NOUN
ftr-475	2744	11	,	,	PUNCT
ftr-475	2744	12	since	since	SCONJ
ftr-475	2744	13	even	even	ADV
ftr-475	2744	14	if	if	SCONJ
ftr-475	2744	15	the	the	DET
ftr-475	2744	16	principles	principle	NOUN
ftr-475	2744	17	of	of	ADP
ftr-475	2744	18	the	the	DET
ftr-475	2744	19	former	former	ADJ
ftr-475	2744	20	regulations	regulation	NOUN
ftr-475	2744	21	were	be	AUX
ftr-475	2744	22	followed	follow	VERB
ftr-475	2744	23	,	,	PUNCT
ftr-475	2744	24	a	a	DET
ftr-475	2744	25	remic	remic	NOUN
ftr-475	2744	26	's	's	PART
ftr-475	2744	27	qualified	qualified	ADJ
ftr-475	2744	28	mortgages	mortgage	NOUN
ftr-475	2744	29	will	will	AUX
ftr-475	2744	30	generally	generally	ADV
ftr-475	2744	31	constitute	constitute	VERB
ftr-475	2744	32	qualified	qualified	ADJ
ftr-475	2744	33	assets	asset	NOUN
ftr-475	2744	34	in	in	ADP
ftr-475	2744	35	their	their	PRON
ftr-475	2744	36	entirety	entirety	NOUN
ftr-475	2744	37	for	for	ADP
ftr-475	2744	38	purposes	purpose	NOUN
ftr-475	2744	39	of	of	ADP
ftr-475	2744	40	the	the	DET
ftr-475	2744	41	60	60	NUM
ftr-475	2744	42	%	%	NOUN
ftr-475	2744	43	test	test	NOUN
ftr-475	2744	44	.	.	PUNCT
ftr-475	2745	1	the	the	DET
ftr-475	2745	2	case	case	NOUN
ftr-475	2745	3	is	be	AUX
ftr-475	2745	4	slightly	slightly	ADV
ftr-475	2745	5	different	different	ADJ
ftr-475	2745	6	with	with	ADP
ftr-475	2745	7	respect	respect	NOUN
ftr-475	2745	8	to	to	ADP
ftr-475	2745	9	the	the	DET
ftr-475	2745	10	definition	definition	NOUN
ftr-475	2745	11	of	of	ADP
ftr-475	2745	12	a	a	DET
ftr-475	2745	13	qualifying	qualify	VERB
ftr-475	2745	14	real	real	ADJ
ftr-475	2745	15	property	property	NOUN
ftr-475	2745	16	loan	loan	NOUN
ftr-475	2745	17	,	,	PUNCT
ftr-475	2745	18	which	which	PRON
ftr-475	2745	19	specifically	specifically	ADV
ftr-475	2745	20	directs	direct	VERB
ftr-475	2745	21	that	that	SCONJ
ftr-475	2745	22	the	the	DET
ftr-475	2745	23	principles	principle	NOUN
ftr-475	2745	24	of	of	ADP
ftr-475	2745	25	section	section	NOUN
ftr-475	2745	26	7701(a)(19	7701(a)(19	PROPN
ftr-475	2745	27	)	)	PUNCT
ftr-475	2745	28	be	be	AUX
ftr-475	2745	29	applied	apply	VERB
ftr-475	2745	30	to	to	PART
ftr-475	2745	31	determine	determine	VERB
ftr-475	2745	32	the	the	DET
ftr-475	2745	33	portion	portion	NOUN
ftr-475	2745	34	of	of	ADP
ftr-475	2745	35	a	a	DET
ftr-475	2745	36	loan	loan	NOUN
ftr-475	2745	37	that	that	PRON
ftr-475	2745	38	constitutes	constitute	VERB
ftr-475	2745	39	a	a	DET
ftr-475	2745	40	qualified	qualified	ADJ
ftr-475	2745	41	real	real	ADJ
ftr-475	2745	42	property	property	NOUN
ftr-475	2745	43	loan.3	loan.3	PROPN
ftr-475	2745	44	92	92	NUM
ftr-475	2745	45	as	as	SCONJ
ftr-475	2745	46	noted	note	VERB
ftr-475	2745	47	,	,	PUNCT
ftr-475	2745	48	there	there	PRON
ftr-475	2745	49	are	be	VERB
ftr-475	2745	50	no	no	DET
ftr-475	2745	51	such	such	ADJ
ftr-475	2745	52	principles	principle	NOUN
ftr-475	2745	53	under	under	ADP
ftr-475	2745	54	section	section	NOUN
ftr-475	2745	55	7701(a)(19	7701(a)(19	PROPN
ftr-475	2745	56	)	)	PUNCT
ftr-475	2745	57	;	;	PUNCT
ftr-475	2745	58	the	the	DET
ftr-475	2745	59	reference	reference	NOUN
ftr-475	2745	60	in	in	ADP
ftr-475	2745	61	the	the	DET
ftr-475	2745	62	section	section	NOUN
ftr-475	2745	63	593	593	NUM
ftr-475	2745	64	regulations	regulation	NOUN
ftr-475	2745	65	is	be	AUX
ftr-475	2745	66	an	an	DET
ftr-475	2745	67	obsolete	obsolete	ADJ
ftr-475	2745	68	one	one	NOUN
ftr-475	2745	69	that	that	PRON
ftr-475	2745	70	was	be	AUX
ftr-475	2745	71	meant	mean	VERB
ftr-475	2745	72	to	to	PART
ftr-475	2745	73	incorporate	incorporate	VERB
ftr-475	2745	74	the	the	DET
ftr-475	2745	75	former	former	ADJ
ftr-475	2745	76	regulations	regulation	NOUN
ftr-475	2745	77	under	under	ADP
ftr-475	2745	78	section	section	NOUN
ftr-475	2745	79	7701	7701	NUM
ftr-475	2745	80	(	(	PUNCT
ftr-475	2745	81	a)(19)(c	a)(19)(c	PROPN
ftr-475	2745	82	)	)	PUNCT
ftr-475	2745	83	.	.	PUNCT
ftr-475	2746	1	notwithstanding	notwithstanding	ADP
ftr-475	2746	2	this	this	DET
ftr-475	2746	3	confusion	confusion	NOUN
ftr-475	2746	4	,	,	PUNCT
ftr-475	2746	5	one	one	PRON
ftr-475	2746	6	probably	probably	ADV
ftr-475	2746	7	should	should	AUX
ftr-475	2746	8	simply	simply	ADV
ftr-475	2746	9	follow	follow	VERB
ftr-475	2746	10	the	the	DET
ftr-475	2746	11	approach	approach	NOUN
ftr-475	2746	12	of	of	ADP
ftr-475	2746	13	the	the	DET
ftr-475	2746	14	former	former	ADJ
ftr-475	2746	15	regulations.393	regulations.393	PROPN
ftr-475	2746	16	387	387	NUM
ftr-475	2746	17	.	.	PUNCT
ftr-475	2746	18	regs	regs	PROPN
ftr-475	2746	19	.	.	PUNCT
ftr-475	2747	1	§	§	PROPN
ftr-475	2747	2	1.860g-2(a)(1)(i	1.860g-2(a)(1)(i	NUM
ftr-475	2747	3	)	)	PUNCT
ftr-475	2747	4	.	.	PUNCT
ftr-475	2748	1	388	388	NUM
ftr-475	2748	2	.	.	PUNCT
ftr-475	2749	1	i	i	PRON
ftr-475	2749	2	d.	d.	PROPN
ftr-475	2749	3	389	389	NUM
ftr-475	2749	4	.	.	PUNCT
ftr-475	2749	5	regs	regs	PROPN
ftr-475	2749	6	.	.	PUNCT
ftr-475	2750	1	§	§	PROPN
ftr-475	2750	2	301.7701	301.7701	NUM
ftr-475	2750	3	-	-	SYM
ftr-475	2750	4	13(k	13(k	NUM
ftr-475	2750	5	)	)	PUNCT
ftr-475	2750	6	(	(	PUNCT
ftr-475	2750	7	t.d	t.d	PROPN
ftr-475	2750	8	.	.	PROPN
ftr-475	2750	9	6766	6766	NUM
ftr-475	2750	10	,	,	PUNCT
ftr-475	2750	11	oct	oct	PROPN
ftr-475	2750	12	.	.	PROPN
ftr-475	2750	13	31	31	NUM
ftr-475	2750	14	,	,	PUNCT
ftr-475	2750	15	1964	1964	NUM
ftr-475	2750	16	)	)	PUNCT
ftr-475	2750	17	(	(	PUNCT
ftr-475	2750	18	applicable	applicable	ADJ
ftr-475	2750	19	for	for	ADP
ftr-475	2750	20	pre-1970	pre-1970	ADJ
ftr-475	2750	21	taxable	taxable	ADJ
ftr-475	2750	22	years	year	NOUN
ftr-475	2750	23	)	)	PUNCT
ftr-475	2750	24	.	.	PUNCT
ftr-475	2751	1	390	390	NUM
ftr-475	2751	2	.	.	PUNCT
ftr-475	2751	3	regs	regs	PROPN
ftr-475	2751	4	.	.	PUNCT
ftr-475	2752	1	§	§	PROPN
ftr-475	2752	2	301.7701	301.7701	NUM
ftr-475	2752	3	-	-	SYM
ftr-475	2752	4	13(k)(1)(i	13(k)(1)(i	NUM
ftr-475	2752	5	)	)	PUNCT
ftr-475	2752	6	.	.	PUNCT
ftr-475	2753	1	loan	loan	NOUN
ftr-475	2753	2	value	value	NOUN
ftr-475	2753	3	for	for	ADP
ftr-475	2753	4	these	these	DET
ftr-475	2753	5	purposes	purpose	NOUN
ftr-475	2753	6	is	be	AUX
ftr-475	2753	7	the	the	DET
ftr-475	2753	8	maximum	maximum	ADJ
ftr-475	2753	9	amount	amount	NOUN
ftr-475	2753	10	that	that	PRON
ftr-475	2753	11	an	an	DET
ftr-475	2753	12	institution	institution	NOUN
ftr-475	2753	13	is	be	AUX
ftr-475	2753	14	permitted	permit	VERB
ftr-475	2753	15	to	to	PART
ftr-475	2753	16	lend	lend	VERB
ftr-475	2753	17	on	on	ADP
ftr-475	2753	18	such	such	ADJ
ftr-475	2753	19	property	property	NOUN
ftr-475	2753	20	under	under	ADP
ftr-475	2753	21	applicable	applicable	ADJ
ftr-475	2753	22	law	law	NOUN
ftr-475	2753	23	,	,	PUNCT
ftr-475	2753	24	but	but	CCONJ
ftr-475	2753	25	not	not	PART
ftr-475	2753	26	in	in	ADP
ftr-475	2753	27	excess	excess	NOUN
ftr-475	2753	28	of	of	ADP
ftr-475	2753	29	its	its	PRON
ftr-475	2753	30	fair	fair	ADJ
ftr-475	2753	31	market	market	NOUN
ftr-475	2753	32	value	value	NOUN
ftr-475	2753	33	.	.	PUNCT
ftr-475	2754	1	regs	regs	PROPN
ftr-475	2754	2	.	.	PUNCT
ftr-475	2755	1	§	§	PROPN
ftr-475	2755	2	301.7701	301.7701	NUM
ftr-475	2755	3	-	-	SYM
ftr-475	2755	4	13(k)(4	13(k)(4	NUM
ftr-475	2755	5	)	)	PUNCT
ftr-475	2755	6	.	.	PUNCT
ftr-475	2756	1	generally	generally	ADV
ftr-475	2756	2	,	,	PUNCT
ftr-475	2756	3	the	the	DET
ftr-475	2756	4	determination	determination	NOUN
ftr-475	2756	5	is	be	AUX
ftr-475	2756	6	made	make	VERB
ftr-475	2756	7	at	at	ADP
ftr-475	2756	8	origination	origination	NOUN
ftr-475	2756	9	.	.	PUNCT
ftr-475	2757	1	regs	regs	PROPN
ftr-475	2757	2	.	.	PUNCT
ftr-475	2758	1	§	§	PROPN
ftr-475	2758	2	301.7701	301.7701	NUM
ftr-475	2758	3	-	-	SYM
ftr-475	2758	4	13(k)(3	13(k)(3	NUM
ftr-475	2758	5	)	)	PUNCT
ftr-475	2758	6	.	.	PUNCT
ftr-475	2759	1	391	391	NUM
ftr-475	2759	2	.	.	PUNCT
ftr-475	2759	3	regs	regs	PROPN
ftr-475	2759	4	.	.	PUNCT
ftr-475	2760	1	§	§	PROPN
ftr-475	2760	2	301.7701	301.7701	NUM
ftr-475	2760	3	-	-	SYM
ftr-475	2760	4	13(k)(1)(i	13(k)(1)(i	NUM
ftr-475	2760	5	)	)	PUNCT
ftr-475	2760	6	.	.	PUNCT
ftr-475	2761	1	392	392	NUM
ftr-475	2761	2	.	.	PUNCT
ftr-475	2761	3	regs	regs	PROPN
ftr-475	2761	4	.	.	PUNCT
ftr-475	2762	1	§	§	PROPN
ftr-475	2762	2	1.593	1.593	NUM
ftr-475	2762	3	-	-	SYM
ftr-475	2762	4	1	1	NUM
ftr-475	2762	5	l(d)(2	l(d)(2	PROPN
ftr-475	2762	6	)	)	PUNCT
ftr-475	2762	7	.	.	PUNCT
ftr-475	2763	1	393	393	NUM
ftr-475	2763	2	.	.	PUNCT
ftr-475	2764	1	see	see	VERB
ftr-475	2764	2	1	1	NUM
ftr-475	2764	3	peat	peat	NOUN
ftr-475	2764	4	,	,	PUNCT
ftr-475	2764	5	marwick	marwick	NOUN
ftr-475	2764	6	,	,	PUNCT
ftr-475	2764	7	main	main	ADJ
ftr-475	2764	8	,	,	PUNCT
ftr-475	2764	9	taxation	taxation	NOUN
ftr-475	2764	10	of	of	ADP
ftr-475	2764	11	financial	financial	ADJ
ftr-475	2764	12	institutions	institution	NOUN
ftr-475	2764	13	§	§	PROPN
ftr-475	2764	14	16.01	16.01	NUM
ftr-475	2764	15	[	[	X
ftr-475	2764	16	l[ie	l[ie	X
ftr-475	2764	17	]	]	X
ftr-475	2764	18	(	(	PUNCT
ftr-475	2764	19	1993	1993	NUM
ftr-475	2764	20	)	)	PUNCT
ftr-475	2764	21	(	(	PUNCT
ftr-475	2764	22	"	"	PUNCT
ftr-475	2764	23	presumably	presumably	ADV
ftr-475	2764	24	,	,	PUNCT
ftr-475	2764	25	the	the	DET
ftr-475	2764	26	pre-1970	pre-1970	NOUN
ftr-475	2764	27	regulations	regulation	NOUN
ftr-475	2764	28	still	still	ADV
ftr-475	2764	29	have	have	VERB
ftr-475	2764	30	precedential	precedential	ADJ
ftr-475	2764	31	value	value	NOUN
ftr-475	2764	32	.	.	PUNCT
ftr-475	2764	33	"	"	PUNCT
ftr-475	2764	34	)	)	PUNCT
ftr-475	2764	35	.	.	PUNCT
ftr-475	2765	1	[	[	X
ftr-475	2765	2	vol	vol	NOUN
ftr-475	2765	3	.	.	NOUN
ftr-475	2765	4	2:4	2:4	NUM
ftr-475	2765	5	tax	tax	NOUN
ftr-475	2765	6	aspects	aspect	NOUN
ftr-475	2765	7	of	of	ADP
ftr-475	2765	8	remic	remic	ADJ
ftr-475	2765	9	residual	residual	ADJ
ftr-475	2765	10	interests	interest	NOUN
ftr-475	2765	11	as	as	SCONJ
ftr-475	2765	12	described	describe	VERB
ftr-475	2765	13	above	above	ADV
ftr-475	2765	14	,	,	PUNCT
ftr-475	2765	15	the	the	DET
ftr-475	2765	16	loan	loan	NOUN
ftr-475	2765	17	is	be	AUX
ftr-475	2765	18	treated	treat	VERB
ftr-475	2765	19	as	as	ADP
ftr-475	2765	20	a	a	DET
ftr-475	2765	21	qualifying	qualify	VERB
ftr-475	2765	22	real	real	ADJ
ftr-475	2765	23	property	property	NOUN
ftr-475	2765	24	loan	loan	NOUN
ftr-475	2765	25	up	up	ADP
ftr-475	2765	26	to	to	ADP
ftr-475	2765	27	the	the	DET
ftr-475	2765	28	value	value	NOUN
ftr-475	2765	29	of	of	ADP
ftr-475	2765	30	the	the	DET
ftr-475	2765	31	real	real	ADJ
ftr-475	2765	32	property	property	NOUN
ftr-475	2765	33	security	security	NOUN
ftr-475	2765	34	,	,	PUNCT
ftr-475	2765	35	except	except	SCONJ
ftr-475	2765	36	that	that	SCONJ
ftr-475	2765	37	if	if	SCONJ
ftr-475	2765	38	the	the	DET
ftr-475	2765	39	value	value	NOUN
ftr-475	2765	40	of	of	ADP
ftr-475	2765	41	the	the	DET
ftr-475	2765	42	real	real	ADJ
ftr-475	2765	43	property	property	NOUN
ftr-475	2765	44	equals	equal	VERB
ftr-475	2765	45	85	85	NUM
ftr-475	2765	46	%	%	NOUN
ftr-475	2765	47	of	of	ADP
ftr-475	2765	48	the	the	DET
ftr-475	2765	49	amount	amount	NOUN
ftr-475	2765	50	of	of	ADP
ftr-475	2765	51	loan	loan	NOUN
ftr-475	2765	52	,	,	PUNCT
ftr-475	2765	53	then	then	ADV
ftr-475	2765	54	the	the	DET
ftr-475	2765	55	entire	entire	ADJ
ftr-475	2765	56	loan	loan	NOUN
ftr-475	2765	57	is	be	AUX
ftr-475	2765	58	treated	treat	VERB
ftr-475	2765	59	as	as	ADP
ftr-475	2765	60	secured	secure	VERB
ftr-475	2765	61	by	by	ADP
ftr-475	2765	62	such	such	ADJ
ftr-475	2765	63	property.39	property.39	NOUN
ftr-475	2765	64	once	once	ADV
ftr-475	2765	65	again	again	ADV
ftr-475	2765	66	,	,	PUNCT
ftr-475	2765	67	it	it	PRON
ftr-475	2765	68	is	be	AUX
ftr-475	2765	69	unlikely	unlikely	ADJ
ftr-475	2765	70	that	that	SCONJ
ftr-475	2765	71	this	this	PRON
ftr-475	2765	72	would	would	AUX
ftr-475	2765	73	prove	prove	VERB
ftr-475	2765	74	problematic	problematic	ADJ
ftr-475	2765	75	with	with	ADP
ftr-475	2765	76	respect	respect	NOUN
ftr-475	2765	77	to	to	ADP
ftr-475	2765	78	a	a	DET
ftr-475	2765	79	remic	remic	NOUN
ftr-475	2765	80	's	's	PART
ftr-475	2765	81	qualified	qualified	ADJ
ftr-475	2765	82	mortgages	mortgage	NOUN
ftr-475	2765	83	.	.	PUNCT
ftr-475	2766	1	in	in	ADP
ftr-475	2766	2	sum	sum	NOUN
ftr-475	2766	3	,	,	PUNCT
ftr-475	2766	4	it	it	PRON
ftr-475	2766	5	is	be	AUX
ftr-475	2766	6	altogether	altogether	ADV
ftr-475	2766	7	possible	possible	ADJ
ftr-475	2766	8	that	that	SCONJ
ftr-475	2766	9	some	some	PRON
ftr-475	2766	10	of	of	ADP
ftr-475	2766	11	the	the	DET
ftr-475	2766	12	qualified	qualified	ADJ
ftr-475	2766	13	mortgages	mortgage	NOUN
ftr-475	2766	14	of	of	ADP
ftr-475	2766	15	a	a	DET
ftr-475	2766	16	remic	remic	NOUN
ftr-475	2766	17	may	may	AUX
ftr-475	2766	18	be	be	AUX
ftr-475	2766	19	secured	secure	VERB
ftr-475	2766	20	by	by	ADP
ftr-475	2766	21	collateral	collateral	NOUN
ftr-475	2766	22	other	other	ADJ
ftr-475	2766	23	than	than	ADP
ftr-475	2766	24	real	real	ADJ
ftr-475	2766	25	property	property	NOUN
ftr-475	2766	26	;	;	PUNCT
ftr-475	2766	27	the	the	DET
ftr-475	2766	28	definition	definition	NOUN
ftr-475	2766	29	of	of	ADP
ftr-475	2766	30	a	a	DET
ftr-475	2766	31	remic	remic	ADJ
ftr-475	2766	32	qualified	qualified	ADJ
ftr-475	2766	33	mortgage	mortgage	NOUN
ftr-475	2766	34	affords	afford	VERB
ftr-475	2766	35	significant	significant	ADJ
ftr-475	2766	36	flexibility	flexibility	NOUN
ftr-475	2766	37	in	in	ADP
ftr-475	2766	38	this	this	DET
ftr-475	2766	39	respect	respect	NOUN
ftr-475	2766	40	.	.	PUNCT
ftr-475	2767	1	nonreal	nonreal	ADJ
ftr-475	2767	2	property	property	NOUN
ftr-475	2767	3	collateral	collateral	NOUN
ftr-475	2767	4	can	can	AUX
ftr-475	2767	5	arise	arise	VERB
ftr-475	2767	6	,	,	PUNCT
ftr-475	2767	7	for	for	ADP
ftr-475	2767	8	example	example	NOUN
ftr-475	2767	9	,	,	PUNCT
ftr-475	2767	10	in	in	ADP
ftr-475	2767	11	the	the	DET
ftr-475	2767	12	case	case	NOUN
ftr-475	2767	13	of	of	ADP
ftr-475	2767	14	remic	remic	ADJ
ftr-475	2767	15	mortgages	mortgage	NOUN
ftr-475	2767	16	secured	secure	VERB
ftr-475	2767	17	by	by	ADP
ftr-475	2767	18	hotel	hotel	NOUN
ftr-475	2767	19	or	or	CCONJ
ftr-475	2767	20	motel	motel	NOUN
ftr-475	2767	21	property	property	NOUN
ftr-475	2767	22	,	,	PUNCT
ftr-475	2767	23	or	or	CCONJ
ftr-475	2767	24	remic	remic	NOUN
ftr-475	2767	25	mortgages	mortgage	NOUN
ftr-475	2767	26	that	that	PRON
ftr-475	2767	27	have	have	VERB
ftr-475	2767	28	a	a	DET
ftr-475	2767	29	buy	buy	VERB
ftr-475	2767	30	-	-	PUNCT
ftr-475	2767	31	down	down	ADP
ftr-475	2767	32	fund	fund	NOUN
ftr-475	2767	33	where	where	SCONJ
ftr-475	2767	34	,	,	PUNCT
ftr-475	2767	35	as	as	SCONJ
ftr-475	2767	36	is	be	AUX
ftr-475	2767	37	typical	typical	ADJ
ftr-475	2767	38	,	,	PUNCT
ftr-475	2767	39	the	the	DET
ftr-475	2767	40	buy	buy	VERB
ftr-475	2767	41	-	-	PUNCT
ftr-475	2767	42	down	down	ADP
ftr-475	2767	43	fund	fund	NOUN
ftr-475	2767	44	is	be	AUX
ftr-475	2767	45	viewed	view	VERB
ftr-475	2767	46	as	as	ADP
ftr-475	2767	47	additional	additional	ADJ
ftr-475	2767	48	collateral	collateral	NOUN
ftr-475	2767	49	for	for	ADP
ftr-475	2767	50	the	the	DET
ftr-475	2767	51	loan	loan	NOUN
ftr-475	2767	52	.	.	PUNCT
ftr-475	2768	1	nevertheless	nevertheless	ADV
ftr-475	2768	2	,	,	PUNCT
ftr-475	2768	3	unless	unless	SCONJ
ftr-475	2768	4	the	the	DET
ftr-475	2768	5	real	real	ADJ
ftr-475	2768	6	property	property	NOUN
ftr-475	2768	7	collateral	collateral	NOUN
ftr-475	2768	8	for	for	ADP
ftr-475	2768	9	the	the	DET
ftr-475	2768	10	loan	loan	NOUN
ftr-475	2768	11	slips	slip	VERB
ftr-475	2768	12	below	below	ADP
ftr-475	2768	13	85	85	NUM
ftr-475	2768	14	%	%	NOUN
ftr-475	2768	15	generally	generally	ADV
ftr-475	2768	16	no	no	DET
ftr-475	2768	17	issue	issue	NOUN
ftr-475	2768	18	should	should	AUX
ftr-475	2768	19	arise	arise	VERB
ftr-475	2768	20	.	.	PUNCT
ftr-475	2769	1	apart	apart	ADV
ftr-475	2769	2	from	from	ADP
ftr-475	2769	3	the	the	DET
ftr-475	2769	4	status	status	NOUN
ftr-475	2769	5	of	of	ADP
ftr-475	2769	6	a	a	DET
ftr-475	2769	7	remic	remic	NOUN
ftr-475	2769	8	's	's	PART
ftr-475	2769	9	qualified	qualified	ADJ
ftr-475	2769	10	mortgages	mortgage	NOUN
ftr-475	2769	11	,	,	PUNCT
ftr-475	2769	12	a	a	DET
ftr-475	2769	13	remic	remic	NOUN
ftr-475	2769	14	may	may	AUX
ftr-475	2769	15	hold	hold	VERB
ftr-475	2769	16	certain	certain	ADJ
ftr-475	2769	17	types	type	NOUN
ftr-475	2769	18	of	of	ADP
ftr-475	2769	19	nonmortgage	nonmortgage	NOUN
ftr-475	2769	20	assets	asset	NOUN
ftr-475	2769	21	,	,	PUNCT
ftr-475	2769	22	such	such	ADJ
ftr-475	2769	23	as	as	ADP
ftr-475	2769	24	cash	cash	NOUN
ftr-475	2769	25	flow	flow	NOUN
ftr-475	2769	26	investments	investment	NOUN
ftr-475	2769	27	,	,	PUNCT
ftr-475	2769	28	foreclosure	foreclosure	NOUN
ftr-475	2769	29	property	property	NOUN
ftr-475	2769	30	,	,	PUNCT
ftr-475	2769	31	or	or	CCONJ
ftr-475	2769	32	a	a	DET
ftr-475	2769	33	qualified	qualified	ADJ
ftr-475	2769	34	reserve	reserve	NOUN
ftr-475	2769	35	fund.3	fund.3	NOUN
ftr-475	2769	36	"	"	PUNCT
ftr-475	2769	37	with	with	ADP
ftr-475	2769	38	certain	certain	ADJ
ftr-475	2769	39	exceptions	exception	NOUN
ftr-475	2769	40	,	,	PUNCT
ftr-475	2769	41	nonmortgage	nonmortgage	NOUN
ftr-475	2769	42	assets	asset	NOUN
ftr-475	2769	43	can	can	AUX
ftr-475	2769	44	count	count	VERB
ftr-475	2769	45	against	against	ADP
ftr-475	2769	46	the	the	DET
ftr-475	2769	47	remic	remic	NOUN
ftr-475	2769	48	in	in	ADP
ftr-475	2769	49	applying	apply	VERB
ftr-475	2769	50	the	the	DET
ftr-475	2769	51	foregoing	forego	VERB
ftr-475	2769	52	95	95	NUM
ftr-475	2769	53	%	%	NOUN
ftr-475	2769	54	test	test	NOUN
ftr-475	2769	55	.	.	PUNCT
ftr-475	2770	1	an	an	DET
ftr-475	2770	2	exception	exception	NOUN
ftr-475	2770	3	,	,	PUNCT
ftr-475	2770	4	however	however	ADV
ftr-475	2770	5	,	,	PUNCT
ftr-475	2770	6	is	be	AUX
ftr-475	2770	7	provided	provide	VERB
ftr-475	2770	8	for	for	ADP
ftr-475	2770	9	remic	remic	ADJ
ftr-475	2770	10	cash	cash	NOUN
ftr-475	2770	11	flow	flow	NOUN
ftr-475	2770	12	investments	investment	NOUN
ftr-475	2770	13	,	,	PUNCT
ftr-475	2770	14	which	which	PRON
ftr-475	2770	15	are	be	AUX
ftr-475	2770	16	defined	define	VERB
ftr-475	2770	17	as	as	ADP
ftr-475	2770	18	investments	investment	NOUN
ftr-475	2770	19	of	of	ADP
ftr-475	2770	20	payments	payment	NOUN
ftr-475	2770	21	received	receive	VERB
ftr-475	2770	22	on	on	ADP
ftr-475	2770	23	qualified	qualified	ADJ
ftr-475	2770	24	mortgages	mortgage	NOUN
ftr-475	2770	25	for	for	ADP
ftr-475	2770	26	a	a	DET
ftr-475	2770	27	temporary	temporary	ADJ
ftr-475	2770	28	period	period	NOUN
ftr-475	2770	29	pending	pende	VERB
ftr-475	2770	30	distribution	distribution	NOUN
ftr-475	2770	31	to	to	ADP
ftr-475	2770	32	interest	interest	NOUN
ftr-475	2770	33	holders	holder	NOUN
ftr-475	2770	34	,	,	PUNCT
ftr-475	2770	35	so	so	ADV
ftr-475	2770	36	long	long	ADV
ftr-475	2770	37	as	as	SCONJ
ftr-475	2770	38	such	such	ADJ
ftr-475	2770	39	investments	investment	NOUN
ftr-475	2770	40	are	be	AUX
ftr-475	2770	41	passive	passive	ADJ
ftr-475	2770	42	investments	investment	NOUN
ftr-475	2770	43	earning	earn	VERB
ftr-475	2770	44	a	a	DET
ftr-475	2770	45	return	return	NOUN
ftr-475	2770	46	in	in	ADP
ftr-475	2770	47	the	the	DET
ftr-475	2770	48	nature	nature	NOUN
ftr-475	2770	49	of	of	ADP
ftr-475	2770	50	interest	interest	NOUN
ftr-475	2770	51	.	.	PUNCT
ftr-475	2771	1	396	396	NUM
ftr-475	2772	1	the	the	DET
ftr-475	2772	2	regulations	regulation	NOUN
ftr-475	2772	3	under	under	ADP
ftr-475	2772	4	section	section	NOUN
ftr-475	2772	5	593	593	NUM
ftr-475	2772	6	,	,	PUNCT
ftr-475	2772	7	but	but	CCONJ
ftr-475	2772	8	curiously	curiously	ADV
ftr-475	2772	9	not	not	PART
ftr-475	2772	10	under	under	ADP
ftr-475	2772	11	section	section	NOUN
ftr-475	2772	12	7701(a)(19)(c	7701(a)(19)(c	NUM
ftr-475	2772	13	)	)	PUNCT
ftr-475	2772	14	,	,	PUNCT
ftr-475	2772	15	expressly	expressly	ADV
ftr-475	2772	16	provide	provide	VERB
ftr-475	2772	17	that	that	SCONJ
ftr-475	2772	18	cash	cash	NOUN
ftr-475	2772	19	flow	flow	NOUN
ftr-475	2772	20	investments	investment	NOUN
ftr-475	2772	21	are	be	AUX
ftr-475	2772	22	treated	treat	VERB
ftr-475	2772	23	as	as	ADP
ftr-475	2772	24	qualifying	qualify	VERB
ftr-475	2772	25	real	real	ADJ
ftr-475	2772	26	property	property	NOUN
ftr-475	2772	27	loans	loan	NOUN
ftr-475	2772	28	.	.	PUNCT
ftr-475	2773	1	'97	'97	NUM
ftr-475	2773	2	further	far	ADV
ftr-475	2773	3	,	,	PUNCT
ftr-475	2773	4	foreclosure	foreclosure	NOUN
ftr-475	2773	5	property	property	NOUN
ftr-475	2773	6	is	be	AUX
ftr-475	2773	7	treated	treat	VERB
ftr-475	2773	8	by	by	ADP
ftr-475	2773	9	statute	statute	NOUN
ftr-475	2773	10	as	as	ADP
ftr-475	2773	11	a	a	DET
ftr-475	2773	12	qualifying	qualify	VERB
ftr-475	2773	13	asset	asset	NOUN
ftr-475	2773	14	for	for	ADP
ftr-475	2773	15	purposes	purpose	NOUN
ftr-475	2773	16	of	of	ADP
ftr-475	2773	17	the	the	DET
ftr-475	2773	18	60	60	NUM
ftr-475	2773	19	%	%	NOUN
ftr-475	2773	20	asset	asset	NOUN
ftr-475	2773	21	test,398	test,398	ADP
ftr-475	2773	22	although	although	SCONJ
ftr-475	2773	23	not	not	PART
ftr-475	2773	24	surprisingly	surprisingly	ADV
ftr-475	2773	25	such	such	ADJ
ftr-475	2773	26	property	property	NOUN
ftr-475	2773	27	is	be	AUX
ftr-475	2773	28	not	not	PART
ftr-475	2773	29	a	a	DET
ftr-475	2773	30	qualifying	qualify	VERB
ftr-475	2773	31	real	real	ADJ
ftr-475	2773	32	property	property	NOUN
ftr-475	2773	33	loan	loan	NOUN
ftr-475	2773	34	under	under	ADP
ftr-475	2773	35	section	section	NOUN
ftr-475	2773	36	593	593	NUM
ftr-475	2773	37	.	.	PUNCT
ftr-475	2774	1	in	in	ADP
ftr-475	2774	2	sum	sum	NOUN
ftr-475	2774	3	,	,	PUNCT
ftr-475	2774	4	remics	remic	NOUN
ftr-475	2774	5	must	must	AUX
ftr-475	2774	6	identify	identify	VERB
ftr-475	2774	7	the	the	DET
ftr-475	2774	8	nature	nature	NOUN
ftr-475	2774	9	of	of	ADP
ftr-475	2774	10	their	their	PRON
ftr-475	2774	11	qualified	qualified	ADJ
ftr-475	2774	12	mortgages	mortgage	NOUN
ftr-475	2774	13	and	and	CCONJ
ftr-475	2774	14	determine	determine	VERB
ftr-475	2774	15	on	on	ADP
ftr-475	2774	16	a	a	DET
ftr-475	2774	17	quarterly	quarterly	ADJ
ftr-475	2774	18	basis	basis	NOUN
ftr-475	2774	19	the	the	DET
ftr-475	2774	20	breakdown	breakdown	NOUN
ftr-475	2774	21	of	of	ADP
ftr-475	2774	22	their	their	PRON
ftr-475	2774	23	assets	asset	NOUN
ftr-475	2774	24	in	in	ADP
ftr-475	2774	25	order	order	NOUN
ftr-475	2774	26	to	to	PART
ftr-475	2774	27	report	report	VERB
ftr-475	2774	28	to	to	ADP
ftr-475	2774	29	residual	residual	ADJ
ftr-475	2774	30	interest	interest	NOUN
ftr-475	2774	31	holders	holder	NOUN
ftr-475	2774	32	to	to	ADP
ftr-475	2774	33	what	what	DET
ftr-475	2774	34	extent	extent	NOUN
ftr-475	2774	35	their	their	PRON
ftr-475	2774	36	assets	asset	NOUN
ftr-475	2774	37	are	be	AUX
ftr-475	2774	38	qualifying	qualify	VERB
ftr-475	2774	39	394	394	NUM
ftr-475	2774	40	.	.	PUNCT
ftr-475	2775	1	regs	reg	NOUN
ftr-475	2775	2	.	.	PUNCT
ftr-475	2776	1	§	§	PROPN
ftr-475	2776	2	301.7701	301.7701	NUM
ftr-475	2776	3	-	-	SYM
ftr-475	2776	4	13(k)(i)(i	13(k)(i)(i	NUM
ftr-475	2776	5	)	)	PUNCT
ftr-475	2776	6	.	.	PUNCT
ftr-475	2777	1	395	395	NUM
ftr-475	2777	2	.	.	PUNCT
ftr-475	2777	3	irc	irc	PROPN
ftr-475	2777	4	§	§	PROPN
ftr-475	2777	5	860g(a)(5	860g(a)(5	NUM
ftr-475	2777	6	)	)	PUNCT
ftr-475	2777	7	.	.	PUNCT
ftr-475	2778	1	396	396	NUM
ftr-475	2778	2	.	.	PUNCT
ftr-475	2778	3	regs	regs	PROPN
ftr-475	2778	4	.	.	PUNCT
ftr-475	2779	1	§	§	PROPN
ftr-475	2779	2	1.860g-2(g)(l)(i	1.860g-2(g)(l)(i	NUM
ftr-475	2779	3	)	)	PUNCT
ftr-475	2779	4	.	.	PUNCT
ftr-475	2780	1	397	397	NUM
ftr-475	2780	2	.	.	PUNCT
ftr-475	2780	3	regs	reg	NOUN
ftr-475	2780	4	.	.	PUNCT
ftr-475	2781	1	§	§	PROPN
ftr-475	2781	2	1.593	1.593	NUM
ftr-475	2781	3	-	-	SYM
ftr-475	2781	4	11	11	NUM
ftr-475	2781	5	(	(	PUNCT
ftr-475	2781	6	e)(2)(ii	e)(2)(ii	NOUN
ftr-475	2781	7	)	)	PUNCT
ftr-475	2781	8	.	.	PUNCT
ftr-475	2782	1	it	it	PRON
ftr-475	2782	2	is	be	AUX
ftr-475	2782	3	unclear	unclear	ADJ
ftr-475	2782	4	why	why	SCONJ
ftr-475	2782	5	such	such	DET
ftr-475	2782	6	a	a	DET
ftr-475	2782	7	rule	rule	NOUN
ftr-475	2782	8	was	be	AUX
ftr-475	2782	9	not	not	PART
ftr-475	2782	10	included	include	VERB
ftr-475	2782	11	in	in	ADP
ftr-475	2782	12	regs	reg	NOUN
ftr-475	2782	13	.	.	PUNCT
ftr-475	2783	1	§	§	PROPN
ftr-475	2783	2	301.7701	301.7701	NUM
ftr-475	2783	3	-	-	SYM
ftr-475	2783	4	13a(e	13a(e	NUM
ftr-475	2783	5	)	)	PUNCT
ftr-475	2783	6	.	.	PUNCT
ftr-475	2784	1	it	it	PRON
ftr-475	2784	2	is	be	AUX
ftr-475	2784	3	true	true	ADJ
ftr-475	2784	4	that	that	SCONJ
ftr-475	2784	5	§	§	PROPN
ftr-475	2784	6	7701(a)(19)(c	7701(a)(19)(c	NUM
ftr-475	2784	7	)	)	PUNCT
ftr-475	2784	8	already	already	ADV
ftr-475	2784	9	includes	include	VERB
ftr-475	2784	10	,	,	PUNCT
ftr-475	2784	11	as	as	ADP
ftr-475	2784	12	qualifying	qualify	VERB
ftr-475	2784	13	assets	asset	NOUN
ftr-475	2784	14	for	for	ADP
ftr-475	2784	15	purposes	purpose	NOUN
ftr-475	2784	16	of	of	ADP
ftr-475	2784	17	applying	apply	VERB
ftr-475	2784	18	the	the	DET
ftr-475	2784	19	60	60	NUM
ftr-475	2784	20	%	%	NOUN
ftr-475	2784	21	test	test	NOUN
ftr-475	2784	22	,	,	PUNCT
ftr-475	2784	23	items	item	NOUN
ftr-475	2784	24	such	such	ADJ
ftr-475	2784	25	as	as	ADP
ftr-475	2784	26	cash	cash	NOUN
ftr-475	2784	27	and	and	CCONJ
ftr-475	2784	28	time	time	NOUN
ftr-475	2784	29	or	or	CCONJ
ftr-475	2784	30	demand	demand	NOUN
ftr-475	2784	31	deposits	deposit	NOUN
ftr-475	2784	32	,	,	PUNCT
ftr-475	2784	33	but	but	CCONJ
ftr-475	2784	34	these	these	DET
ftr-475	2784	35	cash	cash	NOUN
ftr-475	2784	36	-	-	PUNCT
ftr-475	2784	37	like	like	ADJ
ftr-475	2784	38	items	item	NOUN
ftr-475	2784	39	fall	fall	VERB
ftr-475	2784	40	short	short	ADV
ftr-475	2784	41	of	of	ADP
ftr-475	2784	42	covering	cover	VERB
ftr-475	2784	43	the	the	DET
ftr-475	2784	44	spectrum	spectrum	NOUN
ftr-475	2784	45	of	of	ADP
ftr-475	2784	46	cash	cash	NOUN
ftr-475	2784	47	flow	flow	NOUN
ftr-475	2784	48	investments	investment	NOUN
ftr-475	2784	49	permitted	permit	VERB
ftr-475	2784	50	for	for	ADP
ftr-475	2784	51	a	a	DET
ftr-475	2784	52	remic	remic	NOUN
ftr-475	2784	53	.	.	PUNCT
ftr-475	2785	1	for	for	ADP
ftr-475	2785	2	example	example	NOUN
ftr-475	2785	3	,	,	PUNCT
ftr-475	2785	4	the	the	DET
ftr-475	2785	5	list	list	NOUN
ftr-475	2785	6	of	of	ADP
ftr-475	2785	7	permitted	permit	VERB
ftr-475	2785	8	investments	investment	NOUN
ftr-475	2785	9	for	for	ADP
ftr-475	2785	10	a	a	DET
ftr-475	2785	11	remic	remic	NOUN
ftr-475	2785	12	typically	typically	ADV
ftr-475	2785	13	includes	include	VERB
ftr-475	2785	14	federal	federal	ADJ
ftr-475	2785	15	funds	fund	NOUN
ftr-475	2785	16	and	and	CCONJ
ftr-475	2785	17	bankers	banker	NOUN
ftr-475	2785	18	acceptances	acceptance	NOUN
ftr-475	2785	19	,	,	PUNCT
ftr-475	2785	20	which	which	PRON
ftr-475	2785	21	would	would	AUX
ftr-475	2785	22	not	not	PART
ftr-475	2785	23	be	be	AUX
ftr-475	2785	24	qualified	qualified	ADJ
ftr-475	2785	25	assets	asset	NOUN
ftr-475	2785	26	under	under	ADP
ftr-475	2785	27	§	§	PROPN
ftr-475	2785	28	7701(a)(19)(c	7701(a)(19)(c	NUM
ftr-475	2785	29	)	)	PUNCT
ftr-475	2785	30	.	.	PUNCT
ftr-475	2786	1	rev	rev	PROPN
ftr-475	2786	2	.	.	PUNCT
ftr-475	2787	1	rul	rul	PROPN
ftr-475	2787	2	.	.	PUNCT
ftr-475	2788	1	66	66	NUM
ftr-475	2788	2	-	-	SYM
ftr-475	2788	3	318	318	NUM
ftr-475	2788	4	,	,	PUNCT
ftr-475	2788	5	1966	1966	NUM
ftr-475	2788	6	-	-	SYM
ftr-475	2788	7	2	2	NUM
ftr-475	2788	8	c.b	c.b	PROPN
ftr-475	2788	9	.	.	PROPN
ftr-475	2788	10	522	522	NUM
ftr-475	2788	11	(	(	PUNCT
ftr-475	2788	12	stating	state	VERB
ftr-475	2788	13	that	that	SCONJ
ftr-475	2788	14	bankers	banker	NOUN
ftr-475	2788	15	acceptances	acceptance	NOUN
ftr-475	2788	16	are	be	AUX
ftr-475	2788	17	not	not	PART
ftr-475	2788	18	cash	cash	NOUN
ftr-475	2788	19	items	item	NOUN
ftr-475	2788	20	)	)	PUNCT
ftr-475	2788	21	;	;	PUNCT
ftr-475	2788	22	cf	cf	X
ftr-475	2788	23	.	.	PUNCT
ftr-475	2788	24	g.c.m	g.c.m	PROPN
ftr-475	2788	25	.	.	PUNCT
ftr-475	2789	1	39531	39531	NUM
ftr-475	2789	2	(	(	PUNCT
ftr-475	2789	3	july	july	PROPN
ftr-475	2789	4	16	16	NUM
ftr-475	2789	5	,	,	PUNCT
ftr-475	2789	6	1986	1986	NUM
ftr-475	2789	7	)	)	PUNCT
ftr-475	2789	8	(	(	PUNCT
ftr-475	2789	9	concluding	conclude	VERB
ftr-475	2789	10	that	that	SCONJ
ftr-475	2789	11	federal	federal	ADJ
ftr-475	2789	12	funds	fund	NOUN
ftr-475	2789	13	are	be	AUX
ftr-475	2789	14	not	not	PART
ftr-475	2789	15	cash	cash	NOUN
ftr-475	2789	16	items	item	NOUN
ftr-475	2789	17	for	for	ADP
ftr-475	2789	18	purposes	purpose	NOUN
ftr-475	2789	19	of	of	ADP
ftr-475	2789	20	§	§	PROPN
ftr-475	2789	21	851(b)(4	851(b)(4	PROPN
ftr-475	2789	22	)	)	PUNCT
ftr-475	2789	23	)	)	PUNCT
ftr-475	2789	24	.	.	PUNCT
ftr-475	2790	1	398	398	NUM
ftr-475	2790	2	.	.	PUNCT
ftr-475	2790	3	irc	irc	PROPN
ftr-475	2790	4	§	§	PROPN
ftr-475	2790	5	7701(a)(19)(c)(viii	7701(a)(19)(c)(viii	PROPN
ftr-475	2790	6	)	)	PUNCT
ftr-475	2790	7	.	.	PUNCT
ftr-475	2791	1	19941	19941	NUM
ftr-475	2791	2	florida	florida	PROPN
ftr-475	2791	3	tax	tax	NOUN
ftr-475	2791	4	review	review	NOUN
ftr-475	2791	5	assets	asset	NOUN
ftr-475	2791	6	under	under	ADP
ftr-475	2791	7	the	the	DET
ftr-475	2791	8	foregoing	forego	VERB
ftr-475	2791	9	tests	test	NOUN
ftr-475	2791	10	.	.	PUNCT
ftr-475	2792	1	as	as	ADP
ftr-475	2792	2	the	the	DET
ftr-475	2792	3	discussion	discussion	NOUN
ftr-475	2792	4	above	above	ADP
ftr-475	2792	5	indicates	indicate	VERB
ftr-475	2792	6	,	,	PUNCT
ftr-475	2792	7	the	the	DET
ftr-475	2792	8	determination	determination	NOUN
ftr-475	2792	9	is	be	AUX
ftr-475	2792	10	not	not	PART
ftr-475	2792	11	necessarily	necessarily	ADV
ftr-475	2792	12	an	an	DET
ftr-475	2792	13	easy	easy	ADJ
ftr-475	2792	14	one	one	NOUN
ftr-475	2792	15	and	and	CCONJ
ftr-475	2792	16	one	one	NOUN
ftr-475	2792	17	wonders	wonder	VERB
ftr-475	2792	18	how	how	SCONJ
ftr-475	2792	19	precise	precise	ADJ
ftr-475	2792	20	of	of	ADP
ftr-475	2792	21	a	a	DET
ftr-475	2792	22	job	job	NOUN
ftr-475	2792	23	remic	remic	NOUN
ftr-475	2792	24	administrators	administrator	NOUN
ftr-475	2792	25	do	do	VERB
ftr-475	2792	26	,	,	PUNCT
ftr-475	2792	27	given	give	VERB
ftr-475	2792	28	the	the	DET
ftr-475	2792	29	welter	welter	NOUN
ftr-475	2792	30	of	of	ADP
ftr-475	2792	31	different	different	ADJ
ftr-475	2792	32	standards	standard	NOUN
ftr-475	2792	33	and	and	CCONJ
ftr-475	2792	34	rules	rule	NOUN
ftr-475	2792	35	.	.	PUNCT
ftr-475	2793	1	2	2	X
ftr-475	2793	2	.	.	NOUN
ftr-475	2793	3	reits.-like	reits.-like	NOUN
ftr-475	2793	4	thrift	thrift	NOUN
ftr-475	2793	5	institutions	institution	NOUN
ftr-475	2793	6	,	,	PUNCT
ftr-475	2793	7	reits	reit	NOUN
ftr-475	2793	8	are	be	AUX
ftr-475	2793	9	also	also	ADV
ftr-475	2793	10	subject	subject	ADJ
ftr-475	2793	11	to	to	ADP
ftr-475	2793	12	rules	rule	NOUN
ftr-475	2793	13	relating	relate	VERB
ftr-475	2793	14	to	to	ADP
ftr-475	2793	15	the	the	DET
ftr-475	2793	16	composition	composition	NOUN
ftr-475	2793	17	of	of	ADP
ftr-475	2793	18	their	their	PRON
ftr-475	2793	19	assets	asset	NOUN
ftr-475	2793	20	,	,	PUNCT
ftr-475	2793	21	and	and	CCONJ
ftr-475	2793	22	in	in	ADP
ftr-475	2793	23	addition	addition	NOUN
ftr-475	2793	24	they	they	PRON
ftr-475	2793	25	must	must	AUX
ftr-475	2793	26	meet	meet	VERB
ftr-475	2793	27	certain	certain	ADJ
ftr-475	2793	28	gross	gross	ADJ
ftr-475	2793	29	income	income	NOUN
ftr-475	2793	30	tests	test	NOUN
ftr-475	2793	31	.	.	PUNCT
ftr-475	2794	1	in	in	ADP
ftr-475	2794	2	particular	particular	ADJ
ftr-475	2794	3	,	,	PUNCT
ftr-475	2794	4	as	as	ADP
ftr-475	2794	5	of	of	ADP
ftr-475	2794	6	the	the	DET
ftr-475	2794	7	close	close	NOUN
ftr-475	2794	8	of	of	ADP
ftr-475	2794	9	each	each	DET
ftr-475	2794	10	quarter	quarter	NOUN
ftr-475	2794	11	of	of	ADP
ftr-475	2794	12	the	the	DET
ftr-475	2794	13	taxable	taxable	ADJ
ftr-475	2794	14	year	year	NOUN
ftr-475	2794	15	,	,	PUNCT
ftr-475	2794	16	at	at	ADV
ftr-475	2794	17	least	least	ADV
ftr-475	2794	18	75	75	NUM
ftr-475	2794	19	%	%	NOUN
ftr-475	2794	20	of	of	ADP
ftr-475	2794	21	the	the	DET
ftr-475	2794	22	total	total	ADJ
ftr-475	2794	23	assets	asset	NOUN
ftr-475	2794	24	of	of	ADP
ftr-475	2794	25	a	a	DET
ftr-475	2794	26	reit	reit	NOUN
ftr-475	2794	27	must	must	AUX
ftr-475	2794	28	be	be	AUX
ftr-475	2794	29	represented	represent	VERB
ftr-475	2794	30	by	by	ADP
ftr-475	2794	31	"	"	PUNCT
ftr-475	2794	32	real	real	ADJ
ftr-475	2794	33	estate	estate	NOUN
ftr-475	2794	34	assets	asset	NOUN
ftr-475	2794	35	,	,	PUNCT
ftr-475	2794	36	"	"	PUNCT
ftr-475	2794	37	cash	cash	NOUN
ftr-475	2794	38	and	and	CCONJ
ftr-475	2794	39	cash	cash	NOUN
ftr-475	2794	40	items	item	NOUN
ftr-475	2794	41	(	(	PUNCT
ftr-475	2794	42	including	include	VERB
ftr-475	2794	43	receivables	receivables	NOUN
ftr-475	2794	44	,	,	PUNCT
ftr-475	2794	45	and	and	CCONJ
ftr-475	2794	46	government	government	NOUN
ftr-475	2794	47	securities),399	securities),399	NOUN
ftr-475	2794	48	and	and	CCONJ
ftr-475	2794	49	at	at	ADV
ftr-475	2794	50	least	least	ADV
ftr-475	2794	51	75	75	NUM
ftr-475	2794	52	%	%	NOUN
ftr-475	2794	53	of	of	ADP
ftr-475	2794	54	the	the	DET
ftr-475	2794	55	gross	gross	ADJ
ftr-475	2794	56	income	income	NOUN
ftr-475	2794	57	of	of	ADP
ftr-475	2794	58	a	a	DET
ftr-475	2794	59	reit	reit	NOUN
ftr-475	2794	60	must	must	AUX
ftr-475	2794	61	be	be	AUX
ftr-475	2794	62	derived	derive	VERB
ftr-475	2794	63	from	from	ADP
ftr-475	2794	64	real	real	ADJ
ftr-475	2794	65	estate	estate	NOUN
ftr-475	2794	66	assets	asset	NOUN
ftr-475	2794	67	.	.	PUNCT
ftr-475	2795	1	gross	gross	ADJ
ftr-475	2795	2	income	income	NOUN
ftr-475	2795	3	derived	derive	VERB
ftr-475	2795	4	from	from	ADP
ftr-475	2795	5	real	real	ADJ
ftr-475	2795	6	estate	estate	NOUN
ftr-475	2795	7	assets	asset	NOUN
ftr-475	2795	8	includes	include	VERB
ftr-475	2795	9	interest	interest	NOUN
ftr-475	2795	10	on	on	ADP
ftr-475	2795	11	obligations	obligation	NOUN
ftr-475	2795	12	secured	secure	VERB
ftr-475	2795	13	by	by	ADP
ftr-475	2795	14	mortgages	mortgage	NOUN
ftr-475	2795	15	on	on	ADP
ftr-475	2795	16	real	real	ADJ
ftr-475	2795	17	property	property	NOUN
ftr-475	2795	18	(	(	PUNCT
ftr-475	2795	19	"	"	PUNCT
ftr-475	2795	20	real	real	ADJ
ftr-475	2795	21	estate	estate	NOUN
ftr-475	2795	22	mortgages").4	mortgages").4	NOUN
ftr-475	2795	23	'	'	PUNCT
ftr-475	2795	24	°	°	NUM
ftr-475	2795	25	for	for	ADP
ftr-475	2795	26	this	this	DET
ftr-475	2795	27	purpose	purpose	NOUN
ftr-475	2795	28	,	,	PUNCT
ftr-475	2795	29	the	the	DET
ftr-475	2795	30	statute	statute	NOUN
ftr-475	2795	31	provides	provide	VERB
ftr-475	2795	32	that	that	PRON
ftr-475	2795	33	remic	remic	NOUN
ftr-475	2795	34	residual	residual	ADJ
ftr-475	2795	35	and	and	CCONJ
ftr-475	2795	36	regular	regular	ADJ
ftr-475	2795	37	interests	interest	NOUN
ftr-475	2795	38	are	be	AUX
ftr-475	2795	39	treated	treat	VERB
ftr-475	2795	40	as	as	ADP
ftr-475	2795	41	a	a	DET
ftr-475	2795	42	real	real	ADJ
ftr-475	2795	43	estate	estate	NOUN
ftr-475	2795	44	asset	asset	NOUN
ftr-475	2795	45	in	in	ADP
ftr-475	2795	46	their	their	PRON
ftr-475	2795	47	entirety	entirety	NOUN
ftr-475	2795	48	,	,	PUNCT
ftr-475	2795	49	and	and	CCONJ
ftr-475	2795	50	any	any	DET
ftr-475	2795	51	income	income	NOUN
ftr-475	2795	52	thereon	thereon	NOUN
ftr-475	2795	53	is	be	AUX
ftr-475	2795	54	treated	treat	VERB
ftr-475	2795	55	in	in	ADP
ftr-475	2795	56	its	its	PRON
ftr-475	2795	57	entirety	entirety	NOUN
ftr-475	2795	58	as	as	ADP
ftr-475	2795	59	interest	interest	NOUN
ftr-475	2795	60	on	on	ADP
ftr-475	2795	61	a	a	DET
ftr-475	2795	62	real	real	ADJ
ftr-475	2795	63	estate	estate	NOUN
ftr-475	2795	64	mortgage	mortgage	NOUN
ftr-475	2795	65	,	,	PUNCT
ftr-475	2795	66	if	if	SCONJ
ftr-475	2795	67	at	at	ADV
ftr-475	2795	68	least	least	ADV
ftr-475	2795	69	95	95	NUM
ftr-475	2795	70	%	%	NOUN
ftr-475	2795	71	of	of	ADP
ftr-475	2795	72	the	the	DET
ftr-475	2795	73	assets	asset	NOUN
ftr-475	2795	74	of	of	ADP
ftr-475	2795	75	the	the	DET
ftr-475	2795	76	remic	remic	NOUN
ftr-475	2795	77	qualify	qualify	VERB
ftr-475	2795	78	as	as	ADP
ftr-475	2795	79	real	real	ADJ
ftr-475	2795	80	estate	estate	NOUN
ftr-475	2795	81	assets.4	assets.4	PROPN
ftr-475	2795	82	°	°	NOUN
ftr-475	2795	83	1	1	NUM
ftr-475	2795	84	however	however	ADV
ftr-475	2795	85	,	,	PUNCT
ftr-475	2795	86	if	if	SCONJ
ftr-475	2795	87	the	the	DET
ftr-475	2795	88	remic	remic	ADJ
ftr-475	2795	89	assets	asset	NOUN
ftr-475	2795	90	do	do	AUX
ftr-475	2795	91	not	not	PART
ftr-475	2795	92	meet	meet	VERB
ftr-475	2795	93	this	this	DET
ftr-475	2795	94	95	95	NUM
ftr-475	2795	95	%	%	NOUN
ftr-475	2795	96	test	test	NOUN
ftr-475	2795	97	,	,	PUNCT
ftr-475	2795	98	then	then	ADV
ftr-475	2795	99	a	a	DET
ftr-475	2795	100	reit	reit	PROPN
ftr-475	2795	101	residual	residual	ADJ
ftr-475	2795	102	interest	interest	NOUN
ftr-475	2795	103	holder	holder	NOUN
ftr-475	2795	104	is	be	AUX
ftr-475	2795	105	treated	treat	VERB
ftr-475	2795	106	as	as	ADP
ftr-475	2795	107	holding	hold	VERB
ftr-475	2795	108	directly	directly	ADV
ftr-475	2795	109	its	its	PRON
ftr-475	2795	110	proportionate	proportionate	ADJ
ftr-475	2795	111	share	share	NOUN
ftr-475	2795	112	of	of	ADP
ftr-475	2795	113	the	the	DET
ftr-475	2795	114	remic	remic	NOUN
ftr-475	2795	115	's	's	PART
ftr-475	2795	116	assets	asset	NOUN
ftr-475	2795	117	and	and	CCONJ
ftr-475	2795	118	income.4	income.4	PROPN
ftr-475	2795	119	'	'	PUNCT
ftr-475	2795	120	the	the	DET
ftr-475	2795	121	rule	rule	NOUN
ftr-475	2795	122	thus	thus	ADV
ftr-475	2795	123	is	be	AUX
ftr-475	2795	124	virtually	virtually	ADV
ftr-475	2795	125	identical	identical	ADJ
ftr-475	2795	126	to	to	ADP
ftr-475	2795	127	the	the	DET
ftr-475	2795	128	rule	rule	NOUN
ftr-475	2795	129	described	describe	VERB
ftr-475	2795	130	above	above	ADP
ftr-475	2795	131	with	with	ADP
ftr-475	2795	132	respect	respect	NOUN
ftr-475	2795	133	to	to	ADP
ftr-475	2795	134	thrifts.4	thrifts.4	PROPN
ftr-475	2795	135	°	°	ADP
ftr-475	2795	136	3	3	NUM
ftr-475	2795	137	as	as	ADP
ftr-475	2795	138	in	in	ADP
ftr-475	2795	139	the	the	DET
ftr-475	2795	140	case	case	NOUN
ftr-475	2795	141	of	of	ADP
ftr-475	2795	142	thrift	thrift	NOUN
ftr-475	2795	143	institutions	institution	NOUN
ftr-475	2795	144	,	,	PUNCT
ftr-475	2795	145	special	special	ADJ
ftr-475	2795	146	rules	rule	NOUN
ftr-475	2795	147	provide	provide	VERB
ftr-475	2795	148	that	that	PRON
ftr-475	2795	149	manufactured	manufacture	VERB
ftr-475	2795	150	housing	housing	NOUN
ftr-475	2795	151	and	and	CCONJ
ftr-475	2795	152	cash	cash	NOUN
ftr-475	2795	153	flow	flow	NOUN
ftr-475	2795	154	investments	investment	NOUN
ftr-475	2795	155	are	be	AUX
ftr-475	2795	156	treated	treat	VERB
ftr-475	2795	157	as	as	ADP
ftr-475	2795	158	real	real	ADJ
ftr-475	2795	159	estate	estate	NOUN
ftr-475	2795	160	assets.4	assets.4	PROPN
ftr-475	2795	161	"	"	PUNCT
ftr-475	2795	162	in	in	ADP
ftr-475	2795	163	addition	addition	NOUN
ftr-475	2795	164	,	,	PUNCT
ftr-475	2795	165	as	as	SCONJ
ftr-475	2795	166	in	in	ADP
ftr-475	2795	167	the	the	DET
ftr-475	2795	168	case	case	NOUN
ftr-475	2795	169	of	of	ADP
ftr-475	2795	170	thrifts	thrift	NOUN
ftr-475	2795	171	a	a	DET
ftr-475	2795	172	special	special	ADJ
ftr-475	2795	173	rule	rule	NOUN
ftr-475	2795	174	applies	apply	VERB
ftr-475	2795	175	to	to	PART
ftr-475	2795	176	treat	treat	VERB
ftr-475	2795	177	tiered	tiere	VERB
ftr-475	2795	178	remics	remic	NOUN
ftr-475	2795	179	as	as	ADP
ftr-475	2795	180	one	one	NUM
ftr-475	2795	181	remic	remic	NOUN
ftr-475	2795	182	.	.	PUNCT
ftr-475	2796	1	°	°	ADP
ftr-475	2796	2	5	5	NUM
ftr-475	2796	3	once	once	ADV
ftr-475	2796	4	again	again	ADV
ftr-475	2796	5	,	,	PUNCT
ftr-475	2796	6	the	the	DET
ftr-475	2796	7	status	status	NOUN
ftr-475	2796	8	of	of	ADP
ftr-475	2796	9	remic	remic	PROPN
ftr-475	2796	10	residual	residual	ADJ
ftr-475	2796	11	and	and	CCONJ
ftr-475	2796	12	regular	regular	ADJ
ftr-475	2796	13	interests	interest	NOUN
ftr-475	2796	14	ultimately	ultimately	ADV
ftr-475	2796	15	requires	require	VERB
ftr-475	2796	16	an	an	DET
ftr-475	2796	17	analysis	analysis	NOUN
ftr-475	2796	18	of	of	ADP
ftr-475	2796	19	the	the	DET
ftr-475	2796	20	assets	asset	NOUN
ftr-475	2796	21	(	(	PUNCT
ftr-475	2796	22	and	and	CCONJ
ftr-475	2796	23	in	in	ADP
ftr-475	2796	24	this	this	DET
ftr-475	2796	25	context	context	NOUN
ftr-475	2796	26	,	,	PUNCT
ftr-475	2796	27	income	income	NOUN
ftr-475	2796	28	as	as	ADV
ftr-475	2796	29	well	well	ADV
ftr-475	2796	30	)	)	PUNCT
ftr-475	2796	31	of	of	ADP
ftr-475	2796	32	the	the	DET
ftr-475	2796	33	remic	remic	NOUN
ftr-475	2796	34	.	.	PUNCT
ftr-475	2797	1	in	in	ADP
ftr-475	2797	2	general	general	ADJ
ftr-475	2797	3	,	,	PUNCT
ftr-475	2797	4	it	it	PRON
ftr-475	2797	5	appears	appear	VERB
ftr-475	2797	6	that	that	SCONJ
ftr-475	2797	7	all	all	DET
ftr-475	2797	8	remic	remic	ADJ
ftr-475	2797	9	qualified	qualified	ADJ
ftr-475	2797	10	mortgages	mortgage	NOUN
ftr-475	2797	11	will	will	AUX
ftr-475	2797	12	constitute	constitute	VERB
ftr-475	2797	13	real	real	ADJ
ftr-475	2797	14	estate	estate	NOUN
ftr-475	2797	15	assets	asset	NOUN
ftr-475	2797	16	for	for	ADP
ftr-475	2797	17	purposes	purpose	NOUN
ftr-475	2797	18	of	of	ADP
ftr-475	2797	19	section	section	NOUN
ftr-475	2797	20	856(c)(6)(b	856(c)(6)(b	NUM
ftr-475	2797	21	)	)	PUNCT
ftr-475	2797	22	.	.	PUNCT
ftr-475	2798	1	406	406	NUM
ftr-475	2798	2	399	399	NUM
ftr-475	2798	3	.	.	PUNCT
ftr-475	2799	1	irc	irc	PROPN
ftr-475	2799	2	§	§	PROPN
ftr-475	2799	3	856(c)(5)(a	856(c)(5)(a	NUM
ftr-475	2799	4	)	)	PUNCT
ftr-475	2799	5	.	.	PUNCT
ftr-475	2800	1	400	400	NUM
ftr-475	2800	2	.	.	PUNCT
ftr-475	2801	1	irc	irc	PROPN
ftr-475	2801	2	§	§	PROPN
ftr-475	2801	3	856(c)(3	856(c)(3	NUM
ftr-475	2801	4	)	)	PUNCT
ftr-475	2801	5	.	.	PUNCT
ftr-475	2802	1	401	401	NUM
ftr-475	2802	2	.	.	PUNCT
ftr-475	2802	3	irc	irc	PROPN
ftr-475	2802	4	§	§	PROPN
ftr-475	2802	5	856(c)(6)(e	856(c)(6)(e	PROPN
ftr-475	2802	6	)	)	PUNCT
ftr-475	2802	7	.	.	PUNCT
ftr-475	2803	1	the	the	DET
ftr-475	2803	2	95	95	NUM
ftr-475	2803	3	%	%	NOUN
ftr-475	2803	4	test	test	NOUN
ftr-475	2803	5	focuses	focus	VERB
ftr-475	2803	6	solely	solely	ADV
ftr-475	2803	7	on	on	ADP
ftr-475	2803	8	the	the	DET
ftr-475	2803	9	proportion	proportion	NOUN
ftr-475	2803	10	of	of	ADP
ftr-475	2803	11	the	the	DET
ftr-475	2803	12	remic	remic	NOUN
ftr-475	2803	13	's	's	PART
ftr-475	2803	14	assets	asset	NOUN
ftr-475	2803	15	which	which	PRON
ftr-475	2803	16	constitute	constitute	VERB
ftr-475	2803	17	real	real	ADJ
ftr-475	2803	18	estate	estate	NOUN
ftr-475	2803	19	assets	asset	NOUN
ftr-475	2803	20	;	;	PUNCT
ftr-475	2803	21	there	there	PRON
ftr-475	2803	22	is	be	VERB
ftr-475	2803	23	no	no	DET
ftr-475	2803	24	additional	additional	ADJ
ftr-475	2803	25	requirement	requirement	NOUN
ftr-475	2803	26	that	that	SCONJ
ftr-475	2803	27	95	95	NUM
ftr-475	2803	28	%	%	NOUN
ftr-475	2803	29	of	of	ADP
ftr-475	2803	30	the	the	DET
ftr-475	2803	31	remic	remic	NOUN
ftr-475	2803	32	's	's	PART
ftr-475	2803	33	gross	gross	ADJ
ftr-475	2803	34	income	income	NOUN
ftr-475	2803	35	constitute	constitute	VERB
ftr-475	2803	36	interest	interest	NOUN
ftr-475	2803	37	income	income	NOUN
ftr-475	2803	38	on	on	ADP
ftr-475	2803	39	real	real	ADJ
ftr-475	2803	40	estate	estate	NOUN
ftr-475	2803	41	mortgages	mortgage	NOUN
ftr-475	2803	42	.	.	PUNCT
ftr-475	2804	1	402	402	NUM
ftr-475	2804	2	.	.	PUNCT
ftr-475	2805	1	i	i	PRON
ftr-475	2805	2	d.	d.	PROPN
ftr-475	2805	3	403	403	NUM
ftr-475	2805	4	.	.	PUNCT
ftr-475	2806	1	unlike	unlike	ADP
ftr-475	2806	2	§	§	PROPN
ftr-475	2806	3	593(d)(4	593(d)(4	NUM
ftr-475	2806	4	)	)	PUNCT
ftr-475	2806	5	and	and	CCONJ
ftr-475	2806	6	§	§	PROPN
ftr-475	2806	7	7701(a)(19)(c	7701(a)(19)(c	NUM
ftr-475	2806	8	)	)	PUNCT
ftr-475	2806	9	,	,	PUNCT
ftr-475	2806	10	§	§	PROPN
ftr-475	2806	11	856(c)(6)(e	856(c)(6)(e	NUM
ftr-475	2806	12	)	)	PUNCT
ftr-475	2806	13	provides	provide	VERB
ftr-475	2806	14	that	that	SCONJ
ftr-475	2806	15	the	the	DET
ftr-475	2806	16	reit	reit	NOUN
ftr-475	2806	17	is	be	AUX
ftr-475	2806	18	treated	treat	VERB
ftr-475	2806	19	as	as	ADP
ftr-475	2806	20	holding	hold	VERB
ftr-475	2806	21	directly	directly	ADV
ftr-475	2806	22	and	and	CCONJ
ftr-475	2806	23	receiving	receive	VERB
ftr-475	2806	24	directly	directly	ADV
ftr-475	2806	25	its	its	PRON
ftr-475	2806	26	proportionate	proportionate	ADJ
ftr-475	2806	27	share	share	NOUN
ftr-475	2806	28	of	of	ADP
ftr-475	2806	29	the	the	DET
ftr-475	2806	30	assets	asset	NOUN
ftr-475	2806	31	and	and	CCONJ
ftr-475	2806	32	income	income	NOUN
ftr-475	2806	33	of	of	ADP
ftr-475	2806	34	the	the	DET
ftr-475	2806	35	remic	remic	NOUN
ftr-475	2806	36	if	if	SCONJ
ftr-475	2806	37	less	less	ADJ
ftr-475	2806	38	than	than	ADP
ftr-475	2806	39	95	95	NUM
ftr-475	2806	40	%	%	NOUN
ftr-475	2806	41	of	of	ADP
ftr-475	2806	42	the	the	DET
ftr-475	2806	43	remic	remic	NOUN
ftr-475	2806	44	's	's	PART
ftr-475	2806	45	assets	asset	NOUN
ftr-475	2806	46	constitute	constitute	VERB
ftr-475	2806	47	real	real	ADJ
ftr-475	2806	48	estate	estate	NOUN
ftr-475	2806	49	assets	asset	NOUN
ftr-475	2806	50	.	.	PUNCT
ftr-475	2807	1	this	this	PRON
ftr-475	2807	2	is	be	AUX
ftr-475	2807	3	necessary	necessary	ADJ
ftr-475	2807	4	since	since	SCONJ
ftr-475	2807	5	at	at	ADP
ftr-475	2807	6	issue	issue	NOUN
ftr-475	2807	7	is	be	AUX
ftr-475	2807	8	not	not	PART
ftr-475	2807	9	only	only	ADV
ftr-475	2807	10	the	the	DET
ftr-475	2807	11	type	type	NOUN
ftr-475	2807	12	of	of	ADP
ftr-475	2807	13	asset	asset	NOUN
ftr-475	2807	14	that	that	SCONJ
ftr-475	2807	15	the	the	DET
ftr-475	2807	16	remic	remic	PROPN
ftr-475	2807	17	interests	interest	NOUN
ftr-475	2807	18	represent	represent	VERB
ftr-475	2807	19	,	,	PUNCT
ftr-475	2807	20	but	but	CCONJ
ftr-475	2807	21	also	also	ADV
ftr-475	2807	22	the	the	DET
ftr-475	2807	23	type	type	NOUN
ftr-475	2807	24	of	of	ADP
ftr-475	2807	25	income	income	NOUN
ftr-475	2807	26	.	.	PUNCT
ftr-475	2808	1	404	404	NUM
ftr-475	2808	2	.	.	PUNCT
ftr-475	2809	1	regs	regs	PROPN
ftr-475	2809	2	.	.	PUNCT
ftr-475	2810	1	§	§	PROPN
ftr-475	2810	2	1.856	1.856	NUM
ftr-475	2810	3	-	-	SYM
ftr-475	2810	4	3(b)(2)(ii	3(b)(2)(ii	NUM
ftr-475	2810	5	)	)	PUNCT
ftr-475	2810	6	.	.	PUNCT
ftr-475	2811	1	405	405	NUM
ftr-475	2811	2	.	.	PUNCT
ftr-475	2812	1	irc	irc	PROPN
ftr-475	2812	2	§	§	PROPN
ftr-475	2812	3	856(c)(6)(e	856(c)(6)(e	PROPN
ftr-475	2812	4	)	)	PUNCT
ftr-475	2812	5	.	.	PUNCT
ftr-475	2813	1	406	406	NUM
ftr-475	2813	2	.	.	PUNCT
ftr-475	2813	3	stock	stock	NOUN
ftr-475	2813	4	in	in	ADP
ftr-475	2813	5	a	a	DET
ftr-475	2813	6	cooperative	cooperative	NOUN
ftr-475	2813	7	,	,	PUNCT
ftr-475	2813	8	for	for	ADP
ftr-475	2813	9	example	example	NOUN
ftr-475	2813	10	,	,	PUNCT
ftr-475	2813	11	has	have	AUX
ftr-475	2813	12	been	be	AUX
ftr-475	2813	13	held	hold	VERB
ftr-475	2813	14	to	to	PART
ftr-475	2813	15	be	be	AUX
ftr-475	2813	16	an	an	DET
ftr-475	2813	17	interest	interest	NOUN
ftr-475	2813	18	in	in	ADP
ftr-475	2813	19	real	real	ADJ
ftr-475	2813	20	property	property	NOUN
ftr-475	2813	21	which	which	PRON
ftr-475	2813	22	are	be	AUX
ftr-475	2813	23	"	"	PUNCT
ftr-475	2813	24	real	real	ADJ
ftr-475	2813	25	estate	estate	NOUN
ftr-475	2813	26	assets	asset	NOUN
ftr-475	2813	27	"	"	PUNCT
ftr-475	2813	28	under	under	ADP
ftr-475	2813	29	§	§	PROPN
ftr-475	2813	30	856(c)(6)(b	856(c)(6)(b	NUM
ftr-475	2813	31	)	)	PUNCT
ftr-475	2813	32	.	.	PUNCT
ftr-475	2814	1	priv	priv	PROPN
ftr-475	2814	2	.	.	PUNCT
ftr-475	2815	1	let	let	VERB
ftr-475	2815	2	.	.	PUNCT
ftr-475	2816	1	rul	rul	PROPN
ftr-475	2816	2	.	.	PUNCT
ftr-475	2816	3	8628038	8628038	NUM
ftr-475	2816	4	(	(	PUNCT
ftr-475	2816	5	apr	apr	PROPN
ftr-475	2816	6	.	.	PROPN
ftr-475	2816	7	14	14	NUM
ftr-475	2816	8	,	,	PUNCT
ftr-475	2816	9	[	[	X
ftr-475	2816	10	vol	vol	NOUN
ftr-475	2816	11	2:4	2:4	NUM
ftr-475	2816	12	tax	tax	NOUN
ftr-475	2816	13	aspects	aspect	NOUN
ftr-475	2816	14	of	of	ADP
ftr-475	2816	15	remic	remic	ADJ
ftr-475	2816	16	residual	residual	ADJ
ftr-475	2816	17	interests	interest	NOUN
ftr-475	2816	18	foreclosure	foreclosure	NOUN
ftr-475	2816	19	property	property	NOUN
ftr-475	2816	20	generally	generally	ADV
ftr-475	2816	21	will	will	AUX
ftr-475	2816	22	also	also	ADV
ftr-475	2816	23	be	be	AUX
ftr-475	2816	24	a	a	DET
ftr-475	2816	25	real	real	ADJ
ftr-475	2816	26	estate	estate	NOUN
ftr-475	2816	27	asset	asset	NOUN
ftr-475	2816	28	,	,	PUNCT
ftr-475	2816	29	although	although	SCONJ
ftr-475	2816	30	nonreal	nonreal	ADJ
ftr-475	2816	31	property	property	NOUN
ftr-475	2816	32	items	item	NOUN
ftr-475	2816	33	that	that	PRON
ftr-475	2816	34	may	may	AUX
ftr-475	2816	35	be	be	AUX
ftr-475	2816	36	swept	sweep	VERB
ftr-475	2816	37	up	up	ADP
ftr-475	2816	38	in	in	ADP
ftr-475	2816	39	the	the	DET
ftr-475	2816	40	foreclosure	foreclosure	NOUN
ftr-475	2816	41	(	(	PUNCT
ftr-475	2816	42	such	such	ADJ
ftr-475	2816	43	as	as	ADP
ftr-475	2816	44	furniture	furniture	NOUN
ftr-475	2816	45	or	or	CCONJ
ftr-475	2816	46	other	other	ADJ
ftr-475	2816	47	nonfixtures	nonfixture	NOUN
ftr-475	2816	48	)	)	PUNCT
ftr-475	2816	49	would	would	AUX
ftr-475	2816	50	not	not	PART
ftr-475	2816	51	be	be	AUX
ftr-475	2816	52	.	.	PUNCT
ftr-475	2817	1	a	a	DET
ftr-475	2817	2	final	final	ADJ
ftr-475	2817	3	issue	issue	NOUN
ftr-475	2817	4	with	with	ADP
ftr-475	2817	5	respect	respect	NOUN
ftr-475	2817	6	to	to	ADP
ftr-475	2817	7	reits	reit	NOUN
ftr-475	2817	8	concerns	concern	NOUN
ftr-475	2817	9	the	the	DET
ftr-475	2817	10	definition	definition	NOUN
ftr-475	2817	11	of	of	ADP
ftr-475	2817	12	a	a	DET
ftr-475	2817	13	real	real	ADJ
ftr-475	2817	14	estate	estate	NOUN
ftr-475	2817	15	mortgage	mortgage	NOUN
ftr-475	2817	16	for	for	ADP
ftr-475	2817	17	purpose	purpose	NOUN
ftr-475	2817	18	of	of	ADP
ftr-475	2817	19	the	the	DET
ftr-475	2817	20	75	75	NUM
ftr-475	2817	21	%	%	NOUN
ftr-475	2817	22	income	income	NOUN
ftr-475	2817	23	test	test	NOUN
ftr-475	2817	24	in	in	ADP
ftr-475	2817	25	section	section	NOUN
ftr-475	2817	26	856(c)(3	856(c)(3	NUM
ftr-475	2817	27	)	)	PUNCT
ftr-475	2817	28	.	.	PUNCT
ftr-475	2818	1	in	in	ADP
ftr-475	2818	2	general	general	ADJ
ftr-475	2818	3	,	,	PUNCT
ftr-475	2818	4	a	a	DET
ftr-475	2818	5	reit	reit	NOUN
ftr-475	2818	6	is	be	AUX
ftr-475	2818	7	limited	limit	VERB
ftr-475	2818	8	in	in	ADP
ftr-475	2818	9	its	its	PRON
ftr-475	2818	10	ability	ability	NOUN
ftr-475	2818	11	to	to	PART
ftr-475	2818	12	receive	receive	VERB
ftr-475	2818	13	contingent	contingent	ADJ
ftr-475	2818	14	interest	interest	NOUN
ftr-475	2818	15	amounts	amount	VERB
ftr-475	2818	16	under	under	ADP
ftr-475	2818	17	mortgages	mortgage	NOUN
ftr-475	2818	18	(	(	PUNCT
ftr-475	2818	19	e.g.	e.g.	ADV
ftr-475	2818	20	,	,	PUNCT
ftr-475	2818	21	interest	interest	NOUN
ftr-475	2818	22	based	base	VERB
ftr-475	2818	23	on	on	ADP
ftr-475	2818	24	mortgagor	mortgagor	PROPN
ftr-475	2818	25	profits),4	profits),4	PROPN
ftr-475	2818	26	whereas	whereas	SCONJ
ftr-475	2818	27	a	a	DET
ftr-475	2818	28	qualified	qualified	ADJ
ftr-475	2818	29	mortgage	mortgage	NOUN
ftr-475	2818	30	for	for	ADP
ftr-475	2818	31	remic	remic	ADJ
ftr-475	2818	32	purposes	purpose	NOUN
ftr-475	2818	33	can	can	AUX
ftr-475	2818	34	include	include	VERB
ftr-475	2818	35	mortgages	mortgage	NOUN
ftr-475	2818	36	that	that	PRON
ftr-475	2818	37	provide	provide	VERB
ftr-475	2818	38	for	for	ADP
ftr-475	2818	39	such	such	ADJ
ftr-475	2818	40	contingent	contingent	ADJ
ftr-475	2818	41	interest	interest	NOUN
ftr-475	2818	42	.	.	PUNCT
ftr-475	2819	1	to	to	PART
ftr-475	2819	2	prevent	prevent	VERB
ftr-475	2819	3	reits	reit	NOUN
ftr-475	2819	4	from	from	ADP
ftr-475	2819	5	avoiding	avoid	VERB
ftr-475	2819	6	the	the	DET
ftr-475	2819	7	limitations	limitation	NOUN
ftr-475	2819	8	on	on	ADP
ftr-475	2819	9	contingent	contingent	ADJ
ftr-475	2819	10	interest	interest	NOUN
ftr-475	2819	11	,	,	PUNCT
ftr-475	2819	12	the	the	DET
ftr-475	2819	13	regulations	regulation	NOUN
ftr-475	2819	14	provide	provide	VERB
ftr-475	2819	15	that	that	SCONJ
ftr-475	2819	16	even	even	ADV
ftr-475	2819	17	if	if	SCONJ
ftr-475	2819	18	a	a	DET
ftr-475	2819	19	remic	remic	NOUN
ftr-475	2819	20	satisfies	satisfy	VERB
ftr-475	2819	21	the	the	DET
ftr-475	2819	22	95	95	NUM
ftr-475	2819	23	%	%	NOUN
ftr-475	2819	24	test	test	NOUN
ftr-475	2819	25	(	(	PUNCT
ftr-475	2819	26	95	95	NUM
ftr-475	2819	27	%	%	NOUN
ftr-475	2819	28	or	or	CCONJ
ftr-475	2819	29	more	more	ADJ
ftr-475	2819	30	of	of	ADP
ftr-475	2819	31	its	its	PRON
ftr-475	2819	32	assets	asset	NOUN
ftr-475	2819	33	are	be	AUX
ftr-475	2819	34	real	real	ADJ
ftr-475	2819	35	estate	estate	NOUN
ftr-475	2819	36	assets	asset	NOUN
ftr-475	2819	37	and	and	CCONJ
ftr-475	2819	38	95	95	NUM
ftr-475	2819	39	%	%	NOUN
ftr-475	2819	40	or	or	CCONJ
ftr-475	2819	41	more	more	ADJ
ftr-475	2819	42	of	of	ADP
ftr-475	2819	43	its	its	PRON
ftr-475	2819	44	gross	gross	ADJ
ftr-475	2819	45	income	income	NOUN
ftr-475	2819	46	is	be	AUX
ftr-475	2819	47	interest	interest	NOUN
ftr-475	2819	48	on	on	ADP
ftr-475	2819	49	real	real	ADJ
ftr-475	2819	50	estate	estate	NOUN
ftr-475	2819	51	mortgages	mortgage	NOUN
ftr-475	2819	52	)	)	PUNCT
ftr-475	2819	53	,	,	PUNCT
ftr-475	2819	54	nevertheless	nevertheless	ADV
ftr-475	2819	55	in	in	ADP
ftr-475	2819	56	abusive	abusive	ADJ
ftr-475	2819	57	cases	case	NOUN
ftr-475	2819	58	the	the	DET
ftr-475	2819	59	reit	reit	NOUN
ftr-475	2819	60	will	will	AUX
ftr-475	2819	61	be	be	AUX
ftr-475	2819	62	treated	treat	VERB
ftr-475	2819	63	as	as	ADP
ftr-475	2819	64	holding	hold	VERB
ftr-475	2819	65	directly	directly	ADV
ftr-475	2819	66	and	and	CCONJ
ftr-475	2819	67	receiving	receive	VERB
ftr-475	2819	68	directly	directly	ADV
ftr-475	2819	69	its	its	PRON
ftr-475	2819	70	share	share	NOUN
ftr-475	2819	71	of	of	ADP
ftr-475	2819	72	the	the	DET
ftr-475	2819	73	remic	remic	ADJ
ftr-475	2819	74	assets	asset	NOUN
ftr-475	2819	75	and	and	CCONJ
ftr-475	2819	76	income	income	NOUN
ftr-475	2819	77	.	.	PUNCT
ftr-475	2819	78	'	'	PUNCT
ftr-475	2820	1	o	o	NOUN
ftr-475	2820	2	'	'	PUNCT
ftr-475	2820	3	vii	vii	AUX
ftr-475	2820	4	.	.	PUNCT
ftr-475	2820	5	regulating	regulate	VERB
ftr-475	2820	6	transfers	transfer	NOUN
ftr-475	2820	7	of	of	ADP
ftr-475	2820	8	residual	residual	ADJ
ftr-475	2820	9	interests	interest	NOUN
ftr-475	2820	10	a.	a.	NOUN
ftr-475	2820	11	in	in	ADP
ftr-475	2820	12	general	general	ADJ
ftr-475	2820	13	given	give	VERB
ftr-475	2820	14	the	the	DET
ftr-475	2820	15	desire	desire	NOUN
ftr-475	2820	16	to	to	PART
ftr-475	2820	17	ensure	ensure	VERB
ftr-475	2820	18	that	that	SCONJ
ftr-475	2820	19	excess	excess	ADJ
ftr-475	2820	20	inclusion	inclusion	NOUN
ftr-475	2820	21	amounts	amount	NOUN
ftr-475	2820	22	be	be	VERB
ftr-475	2820	23	currently	currently	ADV
ftr-475	2820	24	taxable	taxable	ADJ
ftr-475	2820	25	in	in	ADP
ftr-475	2820	26	all	all	DET
ftr-475	2820	27	events	event	NOUN
ftr-475	2820	28	,	,	PUNCT
ftr-475	2820	29	it	it	PRON
ftr-475	2820	30	is	be	AUX
ftr-475	2820	31	not	not	PART
ftr-475	2820	32	enough	enough	ADJ
ftr-475	2820	33	to	to	PART
ftr-475	2820	34	provide	provide	VERB
ftr-475	2820	35	simply	simply	ADV
ftr-475	2820	36	that	that	SCONJ
ftr-475	2820	37	holders	holder	NOUN
ftr-475	2820	38	may	may	AUX
ftr-475	2820	39	not	not	PART
ftr-475	2820	40	utilize	utilize	VERB
ftr-475	2820	41	losses	loss	NOUN
ftr-475	2820	42	or	or	CCONJ
ftr-475	2820	43	other	other	ADJ
ftr-475	2820	44	deductions	deduction	NOUN
ftr-475	2820	45	.	.	PUNCT
ftr-475	2821	1	some	some	DET
ftr-475	2821	2	holders	holder	NOUN
ftr-475	2821	3	are	be	AUX
ftr-475	2821	4	exempt	exempt	ADJ
ftr-475	2821	5	altogether	altogether	ADV
ftr-475	2821	6	from	from	ADP
ftr-475	2821	7	u.s	u.s	PROPN
ftr-475	2821	8	.	.	PROPN
ftr-475	2821	9	income	income	NOUN
ftr-475	2821	10	taxation	taxation	NOUN
ftr-475	2821	11	and	and	CCONJ
ftr-475	2821	12	others	other	NOUN
ftr-475	2821	13	are	be	AUX
ftr-475	2821	14	de	de	X
ftr-475	2821	15	facto	facto	X
ftr-475	2821	16	taxable	taxable	ADJ
ftr-475	2821	17	only	only	ADV
ftr-475	2821	18	on	on	ADP
ftr-475	2821	19	a	a	DET
ftr-475	2821	20	cash	cash	NOUN
ftr-475	2821	21	basis	basis	NOUN
ftr-475	2821	22	(	(	PUNCT
ftr-475	2821	23	i.e.	i.e.	X
ftr-475	2821	24	,	,	PUNCT
ftr-475	2821	25	taxable	taxable	ADJ
ftr-475	2821	26	only	only	ADV
ftr-475	2821	27	to	to	ADP
ftr-475	2821	28	the	the	DET
ftr-475	2821	29	extent	extent	NOUN
ftr-475	2821	30	of	of	ADP
ftr-475	2821	31	actual	actual	ADJ
ftr-475	2821	32	receipts	receipt	NOUN
ftr-475	2821	33	)	)	PUNCT
ftr-475	2821	34	.	.	PUNCT
ftr-475	2822	1	thus	thus	ADV
ftr-475	2822	2	,	,	PUNCT
ftr-475	2822	3	the	the	DET
ftr-475	2822	4	goal	goal	NOUN
ftr-475	2822	5	of	of	ADP
ftr-475	2822	6	ensuring	ensure	VERB
ftr-475	2822	7	current	current	ADJ
ftr-475	2822	8	taxation	taxation	NOUN
ftr-475	2822	9	of	of	ADP
ftr-475	2822	10	excess	excess	ADJ
ftr-475	2822	11	inclusion	inclusion	NOUN
ftr-475	2822	12	amounts	amount	NOUN
ftr-475	2822	13	would	would	AUX
ftr-475	2822	14	be	be	AUX
ftr-475	2822	15	thwarted	thwart	VERB
ftr-475	2822	16	if	if	SCONJ
ftr-475	2822	17	no	no	DET
ftr-475	2822	18	provision	provision	NOUN
ftr-475	2822	19	were	be	AUX
ftr-475	2822	20	made	make	VERB
ftr-475	2822	21	for	for	ADP
ftr-475	2822	22	special	special	ADJ
ftr-475	2822	23	taxpayers	taxpayer	NOUN
ftr-475	2822	24	that	that	PRON
ftr-475	2822	25	are	be	AUX
ftr-475	2822	26	in	in	ADP
ftr-475	2822	27	some	some	DET
ftr-475	2822	28	sense	sense	NOUN
ftr-475	2822	29	outside	outside	ADP
ftr-475	2822	30	the	the	DET
ftr-475	2822	31	normal	normal	ADJ
ftr-475	2822	32	u.s	u.s	PROPN
ftr-475	2822	33	.	.	PROPN
ftr-475	2822	34	tax	tax	NOUN
ftr-475	2822	35	system	system	NOUN
ftr-475	2822	36	.	.	PUNCT
ftr-475	2823	1	this	this	PRON
ftr-475	2823	2	is	be	AUX
ftr-475	2823	3	where	where	SCONJ
ftr-475	2823	4	the	the	DET
ftr-475	2823	5	special	special	ADJ
ftr-475	2823	6	rules	rule	NOUN
ftr-475	2823	7	regarding	regard	VERB
ftr-475	2823	8	transfers	transfer	NOUN
ftr-475	2823	9	of	of	ADP
ftr-475	2823	10	residual	residual	ADJ
ftr-475	2823	11	interests	interest	NOUN
ftr-475	2823	12	come	come	VERB
ftr-475	2823	13	into	into	ADP
ftr-475	2823	14	play	play	NOUN
ftr-475	2823	15	.	.	PUNCT
ftr-475	2824	1	in	in	ADP
ftr-475	2824	2	essence	essence	NOUN
ftr-475	2824	3	,	,	PUNCT
ftr-475	2824	4	as	as	SCONJ
ftr-475	2824	5	described	describe	VERB
ftr-475	2824	6	below	below	ADV
ftr-475	2824	7	,	,	PUNCT
ftr-475	2824	8	these	these	PRON
ftr-475	2824	9	rules	rule	VERB
ftr-475	2824	10	disregard	disregard	VERB
ftr-475	2824	11	or	or	CCONJ
ftr-475	2824	12	penalize	penalize	VERB
ftr-475	2824	13	transfers	transfer	NOUN
ftr-475	2824	14	of	of	ADP
ftr-475	2824	15	residual	residual	ADJ
ftr-475	2824	16	interests	interest	NOUN
ftr-475	2824	17	in	in	ADP
ftr-475	2824	18	circumstances	circumstance	NOUN
ftr-475	2824	19	where	where	SCONJ
ftr-475	2824	20	avoidance	avoidance	NOUN
ftr-475	2824	21	of	of	ADP
ftr-475	2824	22	current	current	ADJ
ftr-475	2824	23	tax	tax	NOUN
ftr-475	2824	24	on	on	ADP
ftr-475	2824	25	excess	excess	ADJ
ftr-475	2824	26	inclusion	inclusion	NOUN
ftr-475	2824	27	amounts	amount	NOUN
ftr-475	2824	28	can	can	AUX
ftr-475	2824	29	arise	arise	VERB
ftr-475	2824	30	.	.	PUNCT
ftr-475	2825	1	b.	b.	PROPN
ftr-475	2825	2	prolegomenon	prolegomenon	PROPN
ftr-475	2825	3	:	:	PUNCT
ftr-475	2825	4	what	what	PRON
ftr-475	2825	5	is	be	AUX
ftr-475	2825	6	a	a	DET
ftr-475	2825	7	transfer	transfer	NOUN
ftr-475	2825	8	?	?	PUNCT
ftr-475	2826	1	all	all	PRON
ftr-475	2826	2	of	of	ADP
ftr-475	2826	3	the	the	DET
ftr-475	2826	4	various	various	ADJ
ftr-475	2826	5	rules	rule	NOUN
ftr-475	2826	6	restricting	restrict	VERB
ftr-475	2826	7	transfers	transfer	NOUN
ftr-475	2826	8	of	of	ADP
ftr-475	2826	9	residual	residual	ADJ
ftr-475	2826	10	interests	interest	NOUN
ftr-475	2826	11	that	that	PRON
ftr-475	2826	12	are	be	AUX
ftr-475	2826	13	described	describe	VERB
ftr-475	2826	14	below	below	ADP
ftr-475	2826	15	utilize	utilize	VERB
ftr-475	2826	16	the	the	DET
ftr-475	2826	17	operative	operative	ADJ
ftr-475	2826	18	term	term	NOUN
ftr-475	2826	19	"	"	PUNCT
ftr-475	2826	20	transfer	transfer	NOUN
ftr-475	2826	21	,	,	PUNCT
ftr-475	2826	22	"	"	PUNCT
ftr-475	2826	23	which	which	PRON
ftr-475	2826	24	is	be	AUX
ftr-475	2826	25	no	no	PRON
ftr-475	2826	26	where	where	SCONJ
ftr-475	2826	27	defined	define	VERB
ftr-475	2826	28	.	.	PUNCT
ftr-475	2827	1	since	since	SCONJ
ftr-475	2827	2	adverse	adverse	ADJ
ftr-475	2827	3	consequences	consequence	NOUN
ftr-475	2827	4	flow	flow	VERB
ftr-475	2827	5	from	from	ADP
ftr-475	2827	6	violative	violative	ADJ
ftr-475	2827	7	transfers	transfer	NOUN
ftr-475	2827	8	,	,	PUNCT
ftr-475	2827	9	it	it	PRON
ftr-475	2827	10	is	be	AUX
ftr-475	2827	11	1986	1986	NUM
ftr-475	2827	12	)	)	PUNCT
ftr-475	2827	13	.	.	PUNCT
ftr-475	2828	1	the	the	DET
ftr-475	2828	2	service	service	NOUN
ftr-475	2828	3	also	also	ADV
ftr-475	2828	4	has	have	AUX
ftr-475	2828	5	ruled	rule	VERB
ftr-475	2828	6	that	that	SCONJ
ftr-475	2828	7	interest	interest	NOUN
ftr-475	2828	8	on	on	ADP
ftr-475	2828	9	debt	debt	NOUN
ftr-475	2828	10	secured	secure	VERB
ftr-475	2828	11	by	by	ADP
ftr-475	2828	12	cooperative	cooperative	ADJ
ftr-475	2828	13	stock	stock	NOUN
ftr-475	2828	14	is	be	AUX
ftr-475	2828	15	treated	treat	VERB
ftr-475	2828	16	as	as	ADP
ftr-475	2828	17	interest	interest	NOUN
ftr-475	2828	18	on	on	ADP
ftr-475	2828	19	an	an	DET
ftr-475	2828	20	obligation	obligation	NOUN
ftr-475	2828	21	secured	secure	VERB
ftr-475	2828	22	by	by	ADP
ftr-475	2828	23	a	a	DET
ftr-475	2828	24	mortgage	mortgage	NOUN
ftr-475	2828	25	on	on	ADP
ftr-475	2828	26	real	real	ADJ
ftr-475	2828	27	property	property	NOUN
ftr-475	2828	28	.	.	PUNCT
ftr-475	2829	1	rcv	rcv	PROPN
ftr-475	2829	2	.	.	PUNCT
ftr-475	2829	3	rul	rul	PROPN
ftr-475	2829	4	.	.	PUNCT
ftr-475	2830	1	76	76	NUM
ftr-475	2830	2	-	-	SYM
ftr-475	2830	3	101	101	NUM
ftr-475	2830	4	,	,	PUNCT
ftr-475	2830	5	1976	1976	NUM
ftr-475	2830	6	-	-	SYM
ftr-475	2830	7	1	1	NUM
ftr-475	2830	8	c.b	c.b	PROPN
ftr-475	2830	9	.	.	PROPN
ftr-475	2830	10	186	186	NUM
ftr-475	2830	11	.	.	PUNCT
ftr-475	2830	12	407	407	NUM
ftr-475	2830	13	.	.	PUNCT
ftr-475	2831	1	irc	irc	PROPN
ftr-475	2831	2	§	§	PROPN
ftr-475	2831	3	856(0	856(0	NUM
ftr-475	2831	4	,	,	PUNCT
ftr-475	2831	5	(	(	PUNCT
ftr-475	2831	6	g	g	NOUN
ftr-475	2831	7	)	)	PUNCT
ftr-475	2831	8	.	.	PUNCT
ftr-475	2832	1	408	408	NUM
ftr-475	2832	2	.	.	PUNCT
ftr-475	2832	3	regs	regs	PROPN
ftr-475	2832	4	.	.	PUNCT
ftr-475	2833	1	§	§	PROPN
ftr-475	2833	2	1.860g-2(a)(7	1.860g-2(a)(7	PROPN
ftr-475	2833	3	)	)	PUNCT
ftr-475	2833	4	.	.	PUNCT
ftr-475	2834	1	409	409	NUM
ftr-475	2834	2	.	.	PUNCT
ftr-475	2834	3	regs	regs	PROPN
ftr-475	2834	4	.	.	PUNCT
ftr-475	2835	1	§	§	PROPN
ftr-475	2835	2	1.856	1.856	NUM
ftr-475	2835	3	-	-	SYM
ftr-475	2835	4	3(b)(2)(iii	3(b)(2)(iii	NUM
ftr-475	2835	5	)	)	PUNCT
ftr-475	2835	6	.	.	PUNCT
ftr-475	2836	1	19941	19941	NUM
ftr-475	2836	2	florida	florida	PROPN
ftr-475	2836	3	tax	tax	NOUN
ftr-475	2836	4	review	review	NOUN
ftr-475	2836	5	necessary	necessary	ADJ
ftr-475	2836	6	to	to	PART
ftr-475	2836	7	obtain	obtain	VERB
ftr-475	2836	8	as	as	ADV
ftr-475	2836	9	much	much	ADJ
ftr-475	2836	10	precision	precision	NOUN
ftr-475	2836	11	as	as	ADP
ftr-475	2836	12	possible	possible	ADJ
ftr-475	2836	13	about	about	ADP
ftr-475	2836	14	what	what	PRON
ftr-475	2836	15	is	be	AUX
ftr-475	2836	16	and	and	CCONJ
ftr-475	2836	17	is	be	AUX
ftr-475	2836	18	not	not	PART
ftr-475	2836	19	a	a	DET
ftr-475	2836	20	transfer	transfer	NOUN
ftr-475	2836	21	.	.	PUNCT
ftr-475	2837	1	the	the	DET
ftr-475	2837	2	universe	universe	NOUN
ftr-475	2837	3	of	of	ADP
ftr-475	2837	4	events	event	NOUN
ftr-475	2837	5	that	that	PRON
ftr-475	2837	6	could	could	AUX
ftr-475	2837	7	lead	lead	VERB
ftr-475	2837	8	to	to	ADP
ftr-475	2837	9	a	a	DET
ftr-475	2837	10	new	new	ADJ
ftr-475	2837	11	person	person	NOUN
ftr-475	2837	12	or	or	CCONJ
ftr-475	2837	13	legal	legal	ADJ
ftr-475	2837	14	entity	entity	NOUN
ftr-475	2837	15	becoming	become	VERB
ftr-475	2837	16	,	,	PUNCT
ftr-475	2837	17	in	in	ADP
ftr-475	2837	18	some	some	DET
ftr-475	2837	19	sense	sense	NOUN
ftr-475	2837	20	,	,	PUNCT
ftr-475	2837	21	a	a	DET
ftr-475	2837	22	new	new	ADJ
ftr-475	2837	23	owner	owner	NOUN
ftr-475	2837	24	of	of	ADP
ftr-475	2837	25	a	a	DET
ftr-475	2837	26	residual	residual	ADJ
ftr-475	2837	27	interest	interest	NOUN
ftr-475	2837	28	is	be	AUX
ftr-475	2837	29	indeed	indeed	ADV
ftr-475	2837	30	a	a	DET
ftr-475	2837	31	large	large	ADJ
ftr-475	2837	32	one	one	NUM
ftr-475	2837	33	.	.	PUNCT
ftr-475	2838	1	a	a	DET
ftr-475	2838	2	residual	residual	ADJ
ftr-475	2838	3	interest	interest	NOUN
ftr-475	2838	4	could	could	AUX
ftr-475	2838	5	be	be	AUX
ftr-475	2838	6	obtained	obtain	VERB
ftr-475	2838	7	,	,	PUNCT
ftr-475	2838	8	for	for	ADP
ftr-475	2838	9	example	example	NOUN
ftr-475	2838	10	,	,	PUNCT
ftr-475	2838	11	by	by	ADP
ftr-475	2838	12	gift	gift	NOUN
ftr-475	2838	13	,	,	PUNCT
ftr-475	2838	14	bequest	bequest	NOUN
ftr-475	2838	15	,	,	PUNCT
ftr-475	2838	16	tax	tax	NOUN
ftr-475	2838	17	-	-	PUNCT
ftr-475	2838	18	free	free	ADJ
ftr-475	2838	19	contribution	contribution	NOUN
ftr-475	2838	20	,	,	PUNCT
ftr-475	2838	21	merger	merger	NOUN
ftr-475	2838	22	,	,	PUNCT
ftr-475	2838	23	liquidation	liquidation	NOUN
ftr-475	2838	24	,	,	PUNCT
ftr-475	2838	25	reincorporation	reincorporation	NOUN
ftr-475	2838	26	,	,	PUNCT
ftr-475	2838	27	distribution	distribution	NOUN
ftr-475	2838	28	,	,	PUNCT
ftr-475	2838	29	foreclosure	foreclosure	NOUN
ftr-475	2838	30	,	,	PUNCT
ftr-475	2838	31	not	not	PART
ftr-475	2838	32	to	to	PART
ftr-475	2838	33	mention	mention	VERB
ftr-475	2838	34	the	the	DET
ftr-475	2838	35	paradigmatic	paradigmatic	ADJ
ftr-475	2838	36	type	type	NOUN
ftr-475	2838	37	of	of	ADP
ftr-475	2838	38	transfer	transfer	NOUN
ftr-475	2838	39	-	-	PUNCT
ftr-475	2838	40	by	by	ADP
ftr-475	2838	41	sale	sale	NOUN
ftr-475	2838	42	or	or	CCONJ
ftr-475	2838	43	exchange	exchange	NOUN
ftr-475	2838	44	.	.	PUNCT
ftr-475	2839	1	all	all	PRON
ftr-475	2839	2	of	of	ADP
ftr-475	2839	3	these	these	DET
ftr-475	2839	4	events	event	NOUN
ftr-475	2839	5	apparently	apparently	ADV
ftr-475	2839	6	would	would	AUX
ftr-475	2839	7	be	be	AUX
ftr-475	2839	8	transfers	transfer	NOUN
ftr-475	2839	9	for	for	ADP
ftr-475	2839	10	purposes	purpose	NOUN
ftr-475	2839	11	of	of	ADP
ftr-475	2839	12	the	the	DET
ftr-475	2839	13	remic	remic	ADJ
ftr-475	2839	14	rules	rule	NOUN
ftr-475	2839	15	,	,	PUNCT
ftr-475	2839	16	although	although	SCONJ
ftr-475	2839	17	that	that	DET
ftr-475	2839	18	approach	approach	NOUN
ftr-475	2839	19	seems	seem	VERB
ftr-475	2839	20	needlessly	needlessly	ADV
ftr-475	2839	21	formalistic	formalistic	ADJ
ftr-475	2839	22	.	.	PUNCT
ftr-475	2840	1	the	the	DET
ftr-475	2840	2	potentially	potentially	ADV
ftr-475	2840	3	broad	broad	ADJ
ftr-475	2840	4	concept	concept	NOUN
ftr-475	2840	5	of	of	ADP
ftr-475	2840	6	a	a	DET
ftr-475	2840	7	transfer	transfer	NOUN
ftr-475	2840	8	should	should	AUX
ftr-475	2840	9	prove	prove	VERB
ftr-475	2840	10	less	less	ADV
ftr-475	2840	11	troublesome	troublesome	ADJ
ftr-475	2840	12	in	in	ADP
ftr-475	2840	13	the	the	DET
ftr-475	2840	14	case	case	NOUN
ftr-475	2840	15	of	of	ADP
ftr-475	2840	16	transfers	transfer	NOUN
ftr-475	2840	17	of	of	ADP
ftr-475	2840	18	noneconomic	noneconomic	ADJ
ftr-475	2840	19	residual	residual	ADJ
ftr-475	2840	20	interests	interest	NOUN
ftr-475	2840	21	than	than	ADP
ftr-475	2840	22	in	in	ADP
ftr-475	2840	23	the	the	DET
ftr-475	2840	24	case	case	NOUN
ftr-475	2840	25	of	of	ADP
ftr-475	2840	26	transfers	transfer	NOUN
ftr-475	2840	27	involving	involve	VERB
ftr-475	2840	28	foreign	foreign	ADJ
ftr-475	2840	29	persons	person	NOUN
ftr-475	2840	30	.	.	PUNCT
ftr-475	2841	1	in	in	ADP
ftr-475	2841	2	the	the	DET
ftr-475	2841	3	former	former	ADJ
ftr-475	2841	4	case	case	NOUN
ftr-475	2841	5	,	,	PUNCT
ftr-475	2841	6	as	as	SCONJ
ftr-475	2841	7	discussed	discuss	VERB
ftr-475	2841	8	in	in	ADP
ftr-475	2841	9	greater	great	ADJ
ftr-475	2841	10	detail	detail	NOUN
ftr-475	2841	11	below	below	ADV
ftr-475	2841	12	,	,	PUNCT
ftr-475	2841	13	the	the	DET
ftr-475	2841	14	transfer	transfer	NOUN
ftr-475	2841	15	will	will	AUX
ftr-475	2841	16	be	be	AUX
ftr-475	2841	17	respected	respect	VERB
ftr-475	2841	18	unless	unless	SCONJ
ftr-475	2841	19	the	the	DET
ftr-475	2841	20	transferor	transferor	NOUN
ftr-475	2841	21	had	have	VERB
ftr-475	2841	22	"	"	PUNCT
ftr-475	2841	23	improper	improper	ADJ
ftr-475	2841	24	knowledge	knowledge	NOUN
ftr-475	2841	25	,	,	PUNCT
ftr-475	2841	26	"	"	PUNCT
ftr-475	2841	27	a	a	DET
ftr-475	2841	28	subjective	subjective	ADJ
ftr-475	2841	29	enough	enough	ADJ
ftr-475	2841	30	standard	standard	NOUN
ftr-475	2841	31	that	that	SCONJ
ftr-475	2841	32	taxpayers	taxpayer	NOUN
ftr-475	2841	33	should	should	AUX
ftr-475	2841	34	always	always	ADV
ftr-475	2841	35	have	have	VERB
ftr-475	2841	36	some	some	DET
ftr-475	2841	37	room	room	NOUN
ftr-475	2841	38	to	to	PART
ftr-475	2841	39	argue	argue	VERB
ftr-475	2841	40	.	.	PUNCT
ftr-475	2842	1	the	the	DET
ftr-475	2842	2	matter	matter	NOUN
ftr-475	2842	3	is	be	AUX
ftr-475	2842	4	less	less	ADV
ftr-475	2842	5	promising	promising	ADJ
ftr-475	2842	6	for	for	ADP
ftr-475	2842	7	transfers	transfer	NOUN
ftr-475	2842	8	involving	involve	VERB
ftr-475	2842	9	foreign	foreign	ADJ
ftr-475	2842	10	persons	person	NOUN
ftr-475	2842	11	,	,	PUNCT
ftr-475	2842	12	where	where	SCONJ
ftr-475	2842	13	any	any	DET
ftr-475	2842	14	event	event	NOUN
ftr-475	2842	15	involving	involve	VERB
ftr-475	2842	16	a	a	DET
ftr-475	2842	17	foreign	foreign	ADJ
ftr-475	2842	18	persons	person	NOUN
ftr-475	2842	19	that	that	PRON
ftr-475	2842	20	should	should	AUX
ftr-475	2842	21	cross	cross	VERB
ftr-475	2842	22	the	the	DET
ftr-475	2842	23	threshold	threshold	NOUN
ftr-475	2842	24	of	of	ADP
ftr-475	2842	25	being	be	AUX
ftr-475	2842	26	a	a	DET
ftr-475	2842	27	"	"	PUNCT
ftr-475	2842	28	transfer	transfer	NOUN
ftr-475	2842	29	"	"	PUNCT
ftr-475	2842	30	in	in	ADP
ftr-475	2842	31	most	most	ADJ
ftr-475	2842	32	cases	case	NOUN
ftr-475	2842	33	will	will	AUX
ftr-475	2842	34	automatically	automatically	ADV
ftr-475	2842	35	result	result	VERB
ftr-475	2842	36	in	in	ADP
ftr-475	2842	37	a	a	DET
ftr-475	2842	38	violation	violation	NOUN
ftr-475	2842	39	.	.	PUNCT
ftr-475	2843	1	as	as	ADP
ftr-475	2843	2	a	a	DET
ftr-475	2843	3	tax	tax	NOUN
ftr-475	2843	4	policy	policy	NOUN
ftr-475	2843	5	matter	matter	NOUN
ftr-475	2843	6	,	,	PUNCT
ftr-475	2843	7	changes	change	NOUN
ftr-475	2843	8	in	in	ADP
ftr-475	2843	9	ownership	ownership	NOUN
ftr-475	2843	10	that	that	PRON
ftr-475	2843	11	are	be	AUX
ftr-475	2843	12	in	in	ADP
ftr-475	2843	13	some	some	DET
ftr-475	2843	14	sense	sense	NOUN
ftr-475	2843	15	involuntary	involuntary	ADJ
ftr-475	2843	16	should	should	AUX
ftr-475	2843	17	not	not	PART
ftr-475	2843	18	be	be	AUX
ftr-475	2843	19	transfers	transfer	NOUN
ftr-475	2843	20	.	.	PUNCT
ftr-475	2844	1	for	for	ADP
ftr-475	2844	2	example	example	NOUN
ftr-475	2844	3	,	,	PUNCT
ftr-475	2844	4	transfers	transfer	NOUN
ftr-475	2844	5	of	of	ADP
ftr-475	2844	6	ownership	ownership	NOUN
ftr-475	2844	7	incident	incident	NOUN
ftr-475	2844	8	to	to	ADP
ftr-475	2844	9	bankruptcy	bankruptcy	NOUN
ftr-475	2844	10	or	or	CCONJ
ftr-475	2844	11	foreclosure	foreclosure	NOUN
ftr-475	2844	12	hardly	hardly	ADV
ftr-475	2844	13	seem	seem	VERB
ftr-475	2844	14	appropriate	appropriate	ADJ
ftr-475	2844	15	candidates	candidate	NOUN
ftr-475	2844	16	for	for	ADP
ftr-475	2844	17	triggering	trigger	VERB
ftr-475	2844	18	transfer	transfer	NOUN
ftr-475	2844	19	penalties	penalty	NOUN
ftr-475	2844	20	.	.	PUNCT
ftr-475	2845	1	similarly	similarly	ADV
ftr-475	2845	2	,	,	PUNCT
ftr-475	2845	3	formal	formal	ADJ
ftr-475	2845	4	transfers	transfer	NOUN
ftr-475	2845	5	of	of	ADP
ftr-475	2845	6	ownership	ownership	NOUN
ftr-475	2845	7	that	that	PRON
ftr-475	2845	8	occur	occur	VERB
ftr-475	2845	9	incident	incident	NOUN
ftr-475	2845	10	to	to	ADP
ftr-475	2845	11	transactions	transaction	NOUN
ftr-475	2845	12	that	that	PRON
ftr-475	2845	13	do	do	AUX
ftr-475	2845	14	not	not	PART
ftr-475	2845	15	effect	effect	VERB
ftr-475	2845	16	any	any	DET
ftr-475	2845	17	real	real	ADJ
ftr-475	2845	18	change	change	NOUN
ftr-475	2845	19	in	in	ADP
ftr-475	2845	20	beneficial	beneficial	ADJ
ftr-475	2845	21	ownership	ownership	NOUN
ftr-475	2845	22	are	be	AUX
ftr-475	2845	23	also	also	ADV
ftr-475	2845	24	inappropriate	inappropriate	ADJ
ftr-475	2845	25	targets	target	NOUN
ftr-475	2845	26	.	.	PUNCT
ftr-475	2846	1	for	for	ADP
ftr-475	2846	2	example	example	NOUN
ftr-475	2846	3	,	,	PUNCT
ftr-475	2846	4	to	to	PART
ftr-475	2846	5	take	take	VERB
ftr-475	2846	6	the	the	DET
ftr-475	2846	7	clearest	clear	ADJ
ftr-475	2846	8	case	case	NOUN
ftr-475	2846	9	,	,	PUNCT
ftr-475	2846	10	a	a	DET
ftr-475	2846	11	transfer	transfer	NOUN
ftr-475	2846	12	incident	incident	NOUN
ftr-475	2846	13	to	to	ADP
ftr-475	2846	14	a	a	DET
ftr-475	2846	15	reincorporation	reincorporation	NOUN
ftr-475	2846	16	(	(	PUNCT
ftr-475	2846	17	i.e.	i.e.	X
ftr-475	2846	18	,	,	PUNCT
ftr-475	2846	19	an	an	DET
ftr-475	2846	20	"	"	PUNCT
ftr-475	2846	21	f	f	NOUN
ftr-475	2846	22	'	'	PUNCT
ftr-475	2846	23	reorganization	reorganization	NOUN
ftr-475	2846	24	)	)	PUNCT
ftr-475	2846	25	should	should	AUX
ftr-475	2846	26	not	not	PART
ftr-475	2846	27	be	be	AUX
ftr-475	2846	28	a	a	DET
ftr-475	2846	29	"	"	PUNCT
ftr-475	2846	30	transfer	transfer	NOUN
ftr-475	2846	31	.	.	PUNCT
ftr-475	2846	32	"	"	PUNCT
ftr-475	2847	1	in	in	ADP
ftr-475	2847	2	addition	addition	NOUN
ftr-475	2847	3	,	,	PUNCT
ftr-475	2847	4	transfers	transfer	NOUN
ftr-475	2847	5	within	within	ADP
ftr-475	2847	6	a	a	DET
ftr-475	2847	7	consolidated	consolidated	ADJ
ftr-475	2847	8	group	group	NOUN
ftr-475	2847	9	of	of	ADP
ftr-475	2847	10	corporations	corporation	NOUN
ftr-475	2847	11	,	,	PUNCT
ftr-475	2847	12	where	where	SCONJ
ftr-475	2847	13	each	each	DET
ftr-475	2847	14	corporation	corporation	NOUN
ftr-475	2847	15	remains	remain	VERB
ftr-475	2847	16	jointly	jointly	ADV
ftr-475	2847	17	and	and	CCONJ
ftr-475	2847	18	severally	severally	ADV
ftr-475	2847	19	liable	liable	ADJ
ftr-475	2847	20	for	for	ADP
ftr-475	2847	21	the	the	DET
ftr-475	2847	22	taxes	taxis	NOUN
ftr-475	2847	23	of	of	ADP
ftr-475	2847	24	the	the	DET
ftr-475	2847	25	entire	entire	ADJ
ftr-475	2847	26	group,410	group,410	NOUN
ftr-475	2847	27	should	should	AUX
ftr-475	2847	28	be	be	AUX
ftr-475	2847	29	ignored	ignore	VERB
ftr-475	2847	30	.	.	PUNCT
ftr-475	2848	1	finally	finally	ADV
ftr-475	2848	2	,	,	PUNCT
ftr-475	2848	3	a	a	DET
ftr-475	2848	4	transfer	transfer	NOUN
ftr-475	2848	5	that	that	PRON
ftr-475	2848	6	occurs	occur	VERB
ftr-475	2848	7	as	as	ADP
ftr-475	2848	8	a	a	DET
ftr-475	2848	9	part	part	NOUN
ftr-475	2848	10	of	of	ADP
ftr-475	2848	11	a	a	DET
ftr-475	2848	12	deemed	deem	VERB
ftr-475	2848	13	distribution	distribution	NOUN
ftr-475	2848	14	and	and	CCONJ
ftr-475	2848	15	recontribution	recontribution	NOUN
ftr-475	2848	16	of	of	ADP
ftr-475	2848	17	partnership	partnership	NOUN
ftr-475	2848	18	assets	asset	NOUN
ftr-475	2848	19	upon	upon	SCONJ
ftr-475	2848	20	a	a	DET
ftr-475	2848	21	section	section	NOUN
ftr-475	2848	22	708(b	708(b	NOUN
ftr-475	2848	23	)	)	PUNCT
ftr-475	2848	24	termination	termination	NOUN
ftr-475	2848	25	also	also	ADV
ftr-475	2848	26	should	should	AUX
ftr-475	2848	27	not	not	PART
ftr-475	2848	28	be	be	AUX
ftr-475	2848	29	a	a	DET
ftr-475	2848	30	transfer	transfer	NOUN
ftr-475	2848	31	.	.	PUNCT
ftr-475	2849	1	yet	yet	ADV
ftr-475	2849	2	,	,	PUNCT
ftr-475	2849	3	in	in	ADP
ftr-475	2849	4	the	the	DET
ftr-475	2849	5	absence	absence	NOUN
ftr-475	2849	6	of	of	ADP
ftr-475	2849	7	further	further	ADJ
ftr-475	2849	8	guidance	guidance	NOUN
ftr-475	2849	9	,	,	PUNCT
ftr-475	2849	10	which	which	DET
ftr-475	2849	11	guidance	guidance	NOUN
ftr-475	2849	12	is	be	AUX
ftr-475	2849	13	unlikely	unlikely	ADJ
ftr-475	2849	14	to	to	PART
ftr-475	2849	15	be	be	AUX
ftr-475	2849	16	forthcoming	forthcoming	ADJ
ftr-475	2849	17	,	,	PUNCT
ftr-475	2849	18	one	one	PRON
ftr-475	2849	19	must	must	AUX
ftr-475	2849	20	be	be	AUX
ftr-475	2849	21	concerned	concern	VERB
ftr-475	2849	22	that	that	SCONJ
ftr-475	2849	23	all	all	PRON
ftr-475	2849	24	of	of	ADP
ftr-475	2849	25	the	the	DET
ftr-475	2849	26	foregoing	forego	VERB
ftr-475	2849	27	events	event	NOUN
ftr-475	2849	28	could	could	AUX
ftr-475	2849	29	be	be	AUX
ftr-475	2849	30	transfers	transfer	NOUN
ftr-475	2849	31	for	for	ADP
ftr-475	2849	32	purposes	purpose	NOUN
ftr-475	2849	33	of	of	ADP
ftr-475	2849	34	the	the	DET
ftr-475	2849	35	remic	remic	NOUN
ftr-475	2849	36	rules	rule	NOUN
ftr-475	2849	37	.	.	PUNCT
ftr-475	2850	1	c.	c.	PROPN
ftr-475	2850	2	noneconomic	noneconomic	ADJ
ftr-475	2850	3	residual	residual	ADJ
ftr-475	2850	4	interests	interest	NOUN
ftr-475	2850	5	as	as	SCONJ
ftr-475	2850	6	we	we	PRON
ftr-475	2850	7	have	have	AUX
ftr-475	2850	8	seen	see	VERB
ftr-475	2850	9	,	,	PUNCT
ftr-475	2850	10	residual	residual	ADJ
ftr-475	2850	11	interests	interest	NOUN
ftr-475	2850	12	frequently	frequently	ADV
ftr-475	2850	13	may	may	AUX
ftr-475	2850	14	be	be	AUX
ftr-475	2850	15	structured	structure	VERB
ftr-475	2850	16	with	with	ADP
ftr-475	2850	17	minimal	minimal	ADJ
ftr-475	2850	18	or	or	CCONJ
ftr-475	2850	19	negative	negative	ADJ
ftr-475	2850	20	value	value	NOUN
ftr-475	2850	21	.	.	PUNCT
ftr-475	2851	1	thus	thus	ADV
ftr-475	2851	2	,	,	PUNCT
ftr-475	2851	3	although	although	SCONJ
ftr-475	2851	4	the	the	DET
ftr-475	2851	5	holder	holder	NOUN
ftr-475	2851	6	may	may	AUX
ftr-475	2851	7	receive	receive	VERB
ftr-475	2851	8	an	an	DET
ftr-475	2851	9	up	up	ADJ
ftr-475	2851	10	-	-	PUNCT
ftr-475	2851	11	front	front	NOUN
ftr-475	2851	12	payment	payment	NOUN
ftr-475	2851	13	,	,	PUNCT
ftr-475	2851	14	he	he	PRON
ftr-475	2851	15	may	may	AUX
ftr-475	2851	16	receive	receive	VERB
ftr-475	2851	17	little	little	ADJ
ftr-475	2851	18	,	,	PUNCT
ftr-475	2851	19	or	or	CCONJ
ftr-475	2851	20	no	no	DET
ftr-475	2851	21	other	other	ADJ
ftr-475	2851	22	cash	cash	NOUN
ftr-475	2851	23	under	under	ADP
ftr-475	2851	24	the	the	DET
ftr-475	2851	25	residual	residual	ADJ
ftr-475	2851	26	interest	interest	NOUN
ftr-475	2851	27	to	to	PART
ftr-475	2851	28	cover	cover	VERB
ftr-475	2851	29	the	the	DET
ftr-475	2851	30	future	future	ADJ
ftr-475	2851	31	tax	tax	NOUN
ftr-475	2851	32	liability	liability	NOUN
ftr-475	2851	33	.	.	PUNCT
ftr-475	2852	1	when	when	SCONJ
ftr-475	2852	2	the	the	DET
ftr-475	2852	3	tax	tax	NOUN
ftr-475	2852	4	liability	liability	NOUN
ftr-475	2852	5	arises	arise	VERB
ftr-475	2852	6	,	,	PUNCT
ftr-475	2852	7	a	a	DET
ftr-475	2852	8	naive	naive	ADJ
ftr-475	2852	9	holder	holder	NOUN
ftr-475	2852	10	or	or	CCONJ
ftr-475	2852	11	a	a	DET
ftr-475	2852	12	deadbeat	deadbeat	NOUN
ftr-475	2852	13	holder	holder	NOUN
ftr-475	2852	14	may	may	AUX
ftr-475	2852	15	no	no	ADV
ftr-475	2852	16	longer	long	ADV
ftr-475	2852	17	have	have	VERB
ftr-475	2852	18	assets	asset	NOUN
ftr-475	2852	19	to	to	PART
ftr-475	2852	20	cover	cover	VERB
ftr-475	2852	21	the	the	DET
ftr-475	2852	22	liability	liability	NOUN
ftr-475	2852	23	,	,	PUNCT
ftr-475	2852	24	having	have	VERB
ftr-475	2852	25	410	410	NUM
ftr-475	2852	26	.	.	PUNCT
ftr-475	2853	1	regs	reg	NOUN
ftr-475	2853	2	.	.	PUNCT
ftr-475	2854	1	§	§	PROPN
ftr-475	2854	2	1.1502	1.1502	NUM
ftr-475	2854	3	-	-	PUNCT
ftr-475	2854	4	6(a	6(a	NUM
ftr-475	2854	5	)	)	PUNCT
ftr-475	2854	6	.	.	PUNCT
ftr-475	2855	1	[	[	X
ftr-475	2855	2	vol	vol	NOUN
ftr-475	2855	3	2:4	2:4	NUM
ftr-475	2855	4	tax	tax	NOUN
ftr-475	2855	5	aspects	aspect	NOUN
ftr-475	2855	6	of	of	ADP
ftr-475	2855	7	remic	remic	ADJ
ftr-475	2855	8	residual	residual	ADJ
ftr-475	2855	9	interests	interest	NOUN
ftr-475	2855	10	long	long	ADV
ftr-475	2855	11	since	since	SCONJ
ftr-475	2855	12	spent	spend	VERB
ftr-475	2855	13	the	the	DET
ftr-475	2855	14	up	up	ADJ
ftr-475	2855	15	-	-	PUNCT
ftr-475	2855	16	front	front	NOUN
ftr-475	2855	17	payment	payment	NOUN
ftr-475	2855	18	,	,	PUNCT
ftr-475	2855	19	and	and	CCONJ
ftr-475	2855	20	thus	thus	ADV
ftr-475	2855	21	may	may	AUX
ftr-475	2855	22	decide	decide	VERB
ftr-475	2855	23	to	to	PART
ftr-475	2855	24	walk	walk	VERB
ftr-475	2855	25	away	away	ADV
ftr-475	2855	26	from	from	ADP
ftr-475	2855	27	the	the	DET
ftr-475	2855	28	liability	liability	NOUN
ftr-475	2855	29	or	or	CCONJ
ftr-475	2855	30	seek	seek	VERB
ftr-475	2855	31	shelter	shelter	NOUN
ftr-475	2855	32	in	in	ADP
ftr-475	2855	33	bankruptcy	bankruptcy	NOUN
ftr-475	2855	34	.	.	PUNCT
ftr-475	2856	1	although	although	SCONJ
ftr-475	2856	2	the	the	DET
ftr-475	2856	3	tax	tax	NOUN
ftr-475	2856	4	collector	collector	NOUN
ftr-475	2856	5	may	may	AUX
ftr-475	2856	6	seize	seize	VERB
ftr-475	2856	7	the	the	DET
ftr-475	2856	8	residual	residual	ADJ
ftr-475	2856	9	interest	interest	NOUN
ftr-475	2856	10	,	,	PUNCT
ftr-475	2856	11	such	such	ADJ
ftr-475	2856	12	interest	interest	NOUN
ftr-475	2856	13	may	may	AUX
ftr-475	2856	14	have	have	VERB
ftr-475	2856	15	no	no	DET
ftr-475	2856	16	real	real	ADJ
ftr-475	2856	17	value	value	NOUN
ftr-475	2856	18	.	.	PUNCT
ftr-475	2857	1	further	far	ADV
ftr-475	2857	2	,	,	PUNCT
ftr-475	2857	3	the	the	DET
ftr-475	2857	4	backup	backup	ADJ
ftr-475	2857	5	withholding	withholding	NOUN
ftr-475	2857	6	regime	regime	NOUN
ftr-475	2857	7	is	be	AUX
ftr-475	2857	8	of	of	ADP
ftr-475	2857	9	no	no	DET
ftr-475	2857	10	help	help	NOUN
ftr-475	2857	11	,	,	PUNCT
ftr-475	2857	12	since	since	SCONJ
ftr-475	2857	13	there	there	PRON
ftr-475	2857	14	will	will	AUX
ftr-475	2857	15	be	be	AUX
ftr-475	2857	16	little	little	ADJ
ftr-475	2857	17	or	or	CCONJ
ftr-475	2857	18	no	no	PRON
ftr-475	2857	19	distributions	distribution	NOUN
ftr-475	2857	20	of	of	ADP
ftr-475	2857	21	cash	cash	NOUN
ftr-475	2857	22	by	by	ADP
ftr-475	2857	23	the	the	DET
ftr-475	2857	24	remic	remic	NOUN
ftr-475	2857	25	on	on	ADP
ftr-475	2857	26	the	the	DET
ftr-475	2857	27	residual	residual	ADJ
ftr-475	2857	28	interest	interest	NOUN
ftr-475	2857	29	.	.	PUNCT
ftr-475	2858	1	in	in	ADP
ftr-475	2858	2	short	short	ADJ
ftr-475	2858	3	,	,	PUNCT
ftr-475	2858	4	de	de	X
ftr-475	2858	5	facto	facto	X
ftr-475	2858	6	avoidance	avoidance	NOUN
ftr-475	2858	7	of	of	ADP
ftr-475	2858	8	current	current	ADJ
ftr-475	2858	9	tax	tax	NOUN
ftr-475	2858	10	can	can	AUX
ftr-475	2858	11	arise	arise	VERB
ftr-475	2858	12	.	.	PUNCT
ftr-475	2859	1	in	in	ADP
ftr-475	2859	2	order	order	NOUN
ftr-475	2859	3	to	to	PART
ftr-475	2859	4	prevent	prevent	VERB
ftr-475	2859	5	this	this	DET
ftr-475	2859	6	situation	situation	NOUN
ftr-475	2859	7	,	,	PUNCT
ftr-475	2859	8	the	the	DET
ftr-475	2859	9	service	service	NOUN
ftr-475	2859	10	decided	decide	VERB
ftr-475	2859	11	to	to	PART
ftr-475	2859	12	place	place	VERB
ftr-475	2859	13	a	a	DET
ftr-475	2859	14	burden	burden	NOUN
ftr-475	2859	15	of	of	ADP
ftr-475	2859	16	due	due	ADJ
ftr-475	2859	17	diligence	diligence	NOUN
ftr-475	2859	18	on	on	ADP
ftr-475	2859	19	the	the	DET
ftr-475	2859	20	transferor	transferor	NOUN
ftr-475	2859	21	of	of	ADP
ftr-475	2859	22	so	so	ADV
ftr-475	2859	23	-	-	PUNCT
ftr-475	2859	24	called	call	VERB
ftr-475	2859	25	a	a	DET
ftr-475	2859	26	"	"	PUNCT
ftr-475	2859	27	noneconomic	noneconomic	ADJ
ftr-475	2859	28	"	"	PUNCT
ftr-475	2859	29	residual	residual	ADJ
ftr-475	2859	30	interest.4	interest.4	NOUN
ftr-475	2859	31	'	'	PUNCT
ftr-475	2859	32	in	in	ADP
ftr-475	2859	33	essence	essence	NOUN
ftr-475	2859	34	,	,	PUNCT
ftr-475	2859	35	the	the	DET
ftr-475	2859	36	transferor	transferor	NOUN
ftr-475	2859	37	must	must	AUX
ftr-475	2859	38	take	take	VERB
ftr-475	2859	39	steps	step	NOUN
ftr-475	2859	40	to	to	PART
ftr-475	2859	41	ascertain	ascertain	VERB
ftr-475	2859	42	that	that	SCONJ
ftr-475	2859	43	the	the	DET
ftr-475	2859	44	transferee	transferee	NOUN
ftr-475	2859	45	will	will	AUX
ftr-475	2859	46	likely	likely	ADV
ftr-475	2859	47	pay	pay	VERB
ftr-475	2859	48	the	the	DET
ftr-475	2859	49	tax	tax	NOUN
ftr-475	2859	50	liability	liability	NOUN
ftr-475	2859	51	associated	associate	VERB
ftr-475	2859	52	with	with	ADP
ftr-475	2859	53	the	the	DET
ftr-475	2859	54	residual	residual	ADJ
ftr-475	2859	55	interest	interest	NOUN
ftr-475	2859	56	as	as	SCONJ
ftr-475	2859	57	it	it	PRON
ftr-475	2859	58	becomes	become	VERB
ftr-475	2859	59	due	due	ADJ
ftr-475	2859	60	.	.	PUNCT
ftr-475	2860	1	if	if	SCONJ
ftr-475	2860	2	the	the	DET
ftr-475	2860	3	transferor	transferor	NOUN
ftr-475	2860	4	fails	fail	VERB
ftr-475	2860	5	to	to	PART
ftr-475	2860	6	do	do	VERB
ftr-475	2860	7	this	this	PRON
ftr-475	2860	8	,	,	PUNCT
ftr-475	2860	9	then	then	ADV
ftr-475	2860	10	the	the	DET
ftr-475	2860	11	transfer	transfer	NOUN
ftr-475	2860	12	is	be	AUX
ftr-475	2860	13	disregarded	disregard	VERB
ftr-475	2860	14	for	for	ADP
ftr-475	2860	15	federal	federal	ADJ
ftr-475	2860	16	income	income	NOUN
ftr-475	2860	17	tax	tax	NOUN
ftr-475	2860	18	purposes	purpose	NOUN
ftr-475	2860	19	,	,	PUNCT
ftr-475	2860	20	thus	thus	ADV
ftr-475	2860	21	causing	cause	VERB
ftr-475	2860	22	the	the	DET
ftr-475	2860	23	transferor	transferor	NOUN
ftr-475	2860	24	to	to	PART
ftr-475	2860	25	remain	remain	VERB
ftr-475	2860	26	the	the	DET
ftr-475	2860	27	owner.412	owner.412	ADJ
ftr-475	2860	28	these	these	DET
ftr-475	2860	29	due	due	ADJ
ftr-475	2860	30	diligence	diligence	NOUN
ftr-475	2860	31	rules	rule	NOUN
ftr-475	2860	32	regarding	regard	VERB
ftr-475	2860	33	transfers	transfer	NOUN
ftr-475	2860	34	of	of	ADP
ftr-475	2860	35	noneconomic	noneconomic	ADJ
ftr-475	2860	36	residual	residual	ADJ
ftr-475	2860	37	interests	interest	NOUN
ftr-475	2860	38	only	only	ADV
ftr-475	2860	39	apply	apply	VERB
ftr-475	2860	40	to	to	ADP
ftr-475	2860	41	transfers	transfer	NOUN
ftr-475	2860	42	to	to	ADP
ftr-475	2860	43	domestic	domestic	ADJ
ftr-475	2860	44	persons	person	NOUN
ftr-475	2860	45	.	.	PUNCT
ftr-475	2860	46	"	"	PUNCT
ftr-475	2861	1	3	3	NUM
ftr-475	2861	2	separate	separate	ADJ
ftr-475	2861	3	rules	rule	NOUN
ftr-475	2861	4	(	(	PUNCT
ftr-475	2861	5	discussed	discuss	VERB
ftr-475	2861	6	below	below	ADV
ftr-475	2861	7	)	)	PUNCT
ftr-475	2861	8	apply	apply	VERB
ftr-475	2861	9	in	in	ADP
ftr-475	2861	10	the	the	DET
ftr-475	2861	11	case	case	NOUN
ftr-475	2861	12	of	of	ADP
ftr-475	2861	13	transfers	transfer	NOUN
ftr-475	2861	14	of	of	ADP
ftr-475	2861	15	certain	certain	ADJ
ftr-475	2861	16	types	type	NOUN
ftr-475	2861	17	of	of	ADP
ftr-475	2861	18	residual	residual	ADJ
ftr-475	2861	19	interests	interest	NOUN
ftr-475	2861	20	to	to	ADP
ftr-475	2861	21	foreign	foreign	ADJ
ftr-475	2861	22	holders	holder	NOUN
ftr-475	2861	23	.	.	PUNCT
ftr-475	2861	24	"	"	PUNCT
ftr-475	2862	1	4	4	NUM
ftr-475	2862	2	there	there	PRON
ftr-475	2862	3	are	be	VERB
ftr-475	2862	4	three	three	NUM
ftr-475	2862	5	aspects	aspect	NOUN
ftr-475	2862	6	to	to	ADP
ftr-475	2862	7	the	the	DET
ftr-475	2862	8	rules	rule	NOUN
ftr-475	2862	9	regarding	regard	VERB
ftr-475	2862	10	transfers	transfer	NOUN
ftr-475	2862	11	of	of	ADP
ftr-475	2862	12	noneconomic	noneconomic	ADJ
ftr-475	2862	13	residual	residual	ADJ
ftr-475	2862	14	interests	interest	NOUN
ftr-475	2862	15	:	:	PUNCT
ftr-475	2862	16	(	(	PUNCT
ftr-475	2862	17	i	i	NOUN
ftr-475	2862	18	)	)	PUNCT
ftr-475	2862	19	the	the	DET
ftr-475	2862	20	definition	definition	NOUN
ftr-475	2862	21	of	of	ADP
ftr-475	2862	22	a	a	DET
ftr-475	2862	23	noneconomic	noneconomic	ADJ
ftr-475	2862	24	residual	residual	ADJ
ftr-475	2862	25	,	,	PUNCT
ftr-475	2862	26	(	(	PUNCT
ftr-475	2862	27	ii	ii	NOUN
ftr-475	2862	28	)	)	PUNCT
ftr-475	2862	29	the	the	DET
ftr-475	2862	30	scope	scope	NOUN
ftr-475	2862	31	of	of	ADP
ftr-475	2862	32	the	the	DET
ftr-475	2862	33	transferor	transferor	NOUN
ftr-475	2862	34	's	's	PART
ftr-475	2862	35	required	require	VERB
ftr-475	2862	36	due	due	ADJ
ftr-475	2862	37	diligence	diligence	NOUN
ftr-475	2862	38	,	,	PUNCT
ftr-475	2862	39	and	and	CCONJ
ftr-475	2862	40	(	(	PUNCT
ftr-475	2862	41	iii	iii	X
ftr-475	2862	42	)	)	PUNCT
ftr-475	2862	43	the	the	DET
ftr-475	2862	44	consequences	consequence	NOUN
ftr-475	2862	45	of	of	ADP
ftr-475	2862	46	failing	fail	VERB
ftr-475	2862	47	to	to	PART
ftr-475	2862	48	meet	meet	VERB
ftr-475	2862	49	the	the	DET
ftr-475	2862	50	requirements	requirement	NOUN
ftr-475	2862	51	.	.	PUNCT
ftr-475	2863	1	each	each	DET
ftr-475	2863	2	aspect	aspect	NOUN
ftr-475	2863	3	is	be	AUX
ftr-475	2863	4	discussed	discuss	VERB
ftr-475	2863	5	in	in	ADP
ftr-475	2863	6	turn	turn	NOUN
ftr-475	2863	7	below	below	ADV
ftr-475	2863	8	.	.	PUNCT
ftr-475	2864	1	1	1	X
ftr-475	2864	2	.	.	X
ftr-475	2864	3	the	the	DET
ftr-475	2864	4	definition	definition	NOUN
ftr-475	2864	5	of	of	ADP
ftr-475	2864	6	a	a	DET
ftr-475	2864	7	noneconomic	noneconomic	ADJ
ftr-475	2864	8	residual	residual	ADJ
ftr-475	2864	9	interest.-the	interest.-the	NOUN
ftr-475	2864	10	status	status	NOUN
ftr-475	2864	11	of	of	ADP
ftr-475	2864	12	a	a	DET
ftr-475	2864	13	residual	residual	ADJ
ftr-475	2864	14	interest	interest	NOUN
ftr-475	2864	15	as	as	ADP
ftr-475	2864	16	a	a	DET
ftr-475	2864	17	noneconomic	noneconomic	ADJ
ftr-475	2864	18	residual	residual	ADJ
ftr-475	2864	19	interest	interest	NOUN
ftr-475	2864	20	is	be	AUX
ftr-475	2864	21	tested	test	VERB
ftr-475	2864	22	as	as	ADP
ftr-475	2864	23	of	of	ADP
ftr-475	2864	24	the	the	DET
ftr-475	2864	25	time	time	NOUN
ftr-475	2864	26	of	of	ADP
ftr-475	2864	27	a	a	DET
ftr-475	2864	28	transfer.4	transfer.4	NOUN
ftr-475	2864	29	t	t	NOUN
ftr-475	2864	30	5	5	NUM
ftr-475	2864	31	in	in	ADP
ftr-475	2864	32	general	general	ADJ
ftr-475	2864	33	,	,	PUNCT
ftr-475	2864	34	a	a	DET
ftr-475	2864	35	residual	residual	ADJ
ftr-475	2864	36	interest	interest	NOUN
ftr-475	2864	37	is	be	AUX
ftr-475	2864	38	a	a	DET
ftr-475	2864	39	considered	consider	VERB
ftr-475	2864	40	noneconomic	noneconomic	ADJ
ftr-475	2864	41	residual	residual	ADJ
ftr-475	2864	42	if	if	SCONJ
ftr-475	2864	43	it	it	PRON
ftr-475	2864	44	fails	fail	VERB
ftr-475	2864	45	either	either	PRON
ftr-475	2864	46	of	of	ADP
ftr-475	2864	47	the	the	DET
ftr-475	2864	48	following	following	ADJ
ftr-475	2864	49	tests.416	tests.416	NOUN
ftr-475	2864	50	first	first	ADJ
ftr-475	2864	51	,	,	PUNCT
ftr-475	2864	52	at	at	ADP
ftr-475	2864	53	the	the	DET
ftr-475	2864	54	time	time	NOUN
ftr-475	2864	55	of	of	ADP
ftr-475	2864	56	a	a	DET
ftr-475	2864	57	transfer	transfer	NOUN
ftr-475	2864	58	the	the	DET
ftr-475	2864	59	present	present	ADJ
ftr-475	2864	60	value	value	NOUN
ftr-475	2864	61	of	of	ADP
ftr-475	2864	62	expected	expect	VERB
ftr-475	2864	63	future	future	ADJ
ftr-475	2864	64	distributions	distribution	NOUN
ftr-475	2864	65	on	on	ADP
ftr-475	2864	66	the	the	DET
ftr-475	2864	67	residual	residual	ADJ
ftr-475	2864	68	411	411	NUM
ftr-475	2864	69	.	.	PUNCT
ftr-475	2865	1	a	a	DET
ftr-475	2865	2	noneconomic	noneconomic	ADJ
ftr-475	2865	3	residual	residual	ADJ
ftr-475	2865	4	interest	interest	NOUN
ftr-475	2865	5	and	and	CCONJ
ftr-475	2865	6	its	its	PRON
ftr-475	2865	7	counterpart	counterpart	NOUN
ftr-475	2865	8	,	,	PUNCT
ftr-475	2865	9	an	an	DET
ftr-475	2865	10	economic	economic	ADJ
ftr-475	2865	11	residual	residual	ADJ
ftr-475	2865	12	interest	interest	NOUN
ftr-475	2865	13	,	,	PUNCT
ftr-475	2865	14	are	be	AUX
ftr-475	2865	15	unrelated	unrelated	ADJ
ftr-475	2865	16	to	to	ADP
ftr-475	2865	17	a	a	DET
ftr-475	2865	18	significant	significant	ADJ
ftr-475	2865	19	value	value	NOUN
ftr-475	2865	20	residual	residual	ADJ
ftr-475	2865	21	interest	interest	NOUN
ftr-475	2865	22	and	and	CCONJ
ftr-475	2865	23	its	its	PRON
ftr-475	2865	24	counterpart	counterpart	NOUN
ftr-475	2865	25	,	,	PUNCT
ftr-475	2865	26	an	an	DET
ftr-475	2865	27	insignificant	insignificant	ADJ
ftr-475	2865	28	value	value	NOUN
ftr-475	2865	29	residual	residual	ADJ
ftr-475	2865	30	interest	interest	NOUN
ftr-475	2865	31	.	.	PUNCT
ftr-475	2866	1	in	in	ADP
ftr-475	2866	2	theory	theory	NOUN
ftr-475	2866	3	,	,	PUNCT
ftr-475	2866	4	for	for	ADP
ftr-475	2866	5	example	example	NOUN
ftr-475	2866	6	,	,	PUNCT
ftr-475	2866	7	a	a	DET
ftr-475	2866	8	residual	residual	ADJ
ftr-475	2866	9	interest	interest	NOUN
ftr-475	2866	10	that	that	PRON
ftr-475	2866	11	has	have	VERB
ftr-475	2866	12	significant	significant	ADJ
ftr-475	2866	13	value	value	NOUN
ftr-475	2866	14	under	under	ADP
ftr-475	2866	15	regs	reg	NOUN
ftr-475	2866	16	.	.	PUNCT
ftr-475	2867	1	§	§	PROPN
ftr-475	2867	2	1.860e-1(a)(3)(iii	1.860e-1(a)(3)(iii	NUM
ftr-475	2867	3	)	)	PUNCT
ftr-475	2867	4	could	could	AUX
ftr-475	2867	5	well	well	ADV
ftr-475	2867	6	be	be	AUX
ftr-475	2867	7	noneconomic	noneconomic	ADJ
ftr-475	2867	8	;	;	PUNCT
ftr-475	2867	9	e.g.	e.g.	ADV
ftr-475	2867	10	,	,	PUNCT
ftr-475	2867	11	insufficient	insufficient	ADJ
ftr-475	2867	12	remic	remic	NOUN
ftr-475	2867	13	distributions	distribution	NOUN
ftr-475	2867	14	are	be	AUX
ftr-475	2867	15	expected	expect	VERB
ftr-475	2867	16	to	to	PART
ftr-475	2867	17	occur	occur	VERB
ftr-475	2867	18	after	after	SCONJ
ftr-475	2867	19	excess	excess	ADJ
ftr-475	2867	20	inclusion	inclusion	NOUN
ftr-475	2867	21	tax	tax	NOUN
ftr-475	2867	22	liabilities	liability	NOUN
ftr-475	2867	23	attach	attach	VERB
ftr-475	2867	24	.	.	PUNCT
ftr-475	2868	1	412	412	NUM
ftr-475	2868	2	.	.	PUNCT
ftr-475	2869	1	presumably	presumably	ADV
ftr-475	2869	2	the	the	DET
ftr-475	2869	3	transfer	transfer	NOUN
ftr-475	2869	4	of	of	ADP
ftr-475	2869	5	a	a	DET
ftr-475	2869	6	noneconomic	noneconomic	ADJ
ftr-475	2869	7	residual	residual	ADJ
ftr-475	2869	8	interest	interest	NOUN
ftr-475	2869	9	to	to	ADP
ftr-475	2869	10	a	a	DET
ftr-475	2869	11	holder	holder	NOUN
ftr-475	2869	12	other	other	ADJ
ftr-475	2869	13	than	than	ADP
ftr-475	2869	14	the	the	DET
ftr-475	2869	15	sponsor	sponsor	NOUN
ftr-475	2869	16	is	be	AUX
ftr-475	2869	17	treated	treat	VERB
ftr-475	2869	18	as	as	ADP
ftr-475	2869	19	a	a	DET
ftr-475	2869	20	transfer	transfer	NOUN
ftr-475	2869	21	by	by	ADP
ftr-475	2869	22	the	the	DET
ftr-475	2869	23	sponsor	sponsor	NOUN
ftr-475	2869	24	.	.	PUNCT
ftr-475	2870	1	see	see	VERB
ftr-475	2870	2	regs	reg	NOUN
ftr-475	2870	3	.	.	PUNCT
ftr-475	2871	1	§	§	PROPN
ftr-475	2871	2	1.860f-2(a)(1	1.860f-2(a)(1	NUM
ftr-475	2871	3	)	)	PUNCT
ftr-475	2871	4	(	(	PUNCT
ftr-475	2871	5	providing	provide	VERB
ftr-475	2871	6	all	all	DET
ftr-475	2871	7	remic	remic	ADJ
ftr-475	2871	8	formations	formation	NOUN
ftr-475	2871	9	are	be	AUX
ftr-475	2871	10	treated	treat	VERB
ftr-475	2871	11	as	as	ADP
ftr-475	2871	12	a	a	DET
ftr-475	2871	13	transfer	transfer	NOUN
ftr-475	2871	14	of	of	ADP
ftr-475	2871	15	mortgages	mortgage	NOUN
ftr-475	2871	16	by	by	ADP
ftr-475	2871	17	the	the	DET
ftr-475	2871	18	sponsor	sponsor	NOUN
ftr-475	2871	19	to	to	ADP
ftr-475	2871	20	the	the	DET
ftr-475	2871	21	rfmic	rfmic	NOUN
ftr-475	2871	22	in	in	ADP
ftr-475	2871	23	exchange	exchange	NOUN
ftr-475	2871	24	for	for	ADP
ftr-475	2871	25	the	the	DET
ftr-475	2871	26	regular	regular	ADJ
ftr-475	2871	27	and	and	CCONJ
ftr-475	2871	28	residual	residual	ADJ
ftr-475	2871	29	interests	interest	NOUN
ftr-475	2871	30	)	)	PUNCT
ftr-475	2871	31	.	.	PUNCT
ftr-475	2872	1	thus	thus	ADV
ftr-475	2872	2	,	,	PUNCT
ftr-475	2872	3	the	the	DET
ftr-475	2872	4	remic	remic	NOUN
ftr-475	2872	5	is	be	AUX
ftr-475	2872	6	never	never	ADV
ftr-475	2872	7	a	a	DET
ftr-475	2872	8	transferor	transferor	NOUN
ftr-475	2872	9	,	,	PUNCT
ftr-475	2872	10	the	the	DET
ftr-475	2872	11	sponsor	sponsor	NOUN
ftr-475	2872	12	is	be	AUX
ftr-475	2872	13	responsible	responsible	ADJ
ftr-475	2872	14	for	for	ADP
ftr-475	2872	15	due	due	ADJ
ftr-475	2872	16	diligence	diligence	NOUN
ftr-475	2872	17	in	in	ADP
ftr-475	2872	18	this	this	DET
ftr-475	2872	19	circumstance	circumstance	NOUN
ftr-475	2872	20	and	and	CCONJ
ftr-475	2872	21	liable	liable	ADJ
ftr-475	2872	22	in	in	ADP
ftr-475	2872	23	the	the	DET
ftr-475	2872	24	event	event	NOUN
ftr-475	2872	25	the	the	DET
ftr-475	2872	26	transfer	transfer	NOUN
ftr-475	2872	27	is	be	AUX
ftr-475	2872	28	disregarded	disregarded	ADJ
ftr-475	2872	29	.	.	PUNCT
ftr-475	2873	1	this	this	PRON
ftr-475	2873	2	is	be	AUX
ftr-475	2873	3	explicitly	explicitly	ADV
ftr-475	2873	4	stated	state	VERB
ftr-475	2873	5	in	in	ADP
ftr-475	2873	6	regs	reg	NOUN
ftr-475	2873	7	.	.	PUNCT
ftr-475	2874	1	§	§	PROPN
ftr-475	2874	2	1.860g-3(a)(1	1.860g-3(a)(1	NUM
ftr-475	2874	3	)	)	PUNCT
ftr-475	2874	4	regarding	regard	VERB
ftr-475	2874	5	transfers	transfer	NOUN
ftr-475	2874	6	of	of	ADP
ftr-475	2874	7	residual	residual	ADJ
ftr-475	2874	8	interests	interest	NOUN
ftr-475	2874	9	to	to	ADP
ftr-475	2874	10	foreign	foreign	ADJ
ftr-475	2874	11	persons	person	NOUN
ftr-475	2874	12	.	.	PUNCT
ftr-475	2875	1	413	413	NUM
ftr-475	2875	2	.	.	PUNCT
ftr-475	2875	3	regs	regs	PROPN
ftr-475	2875	4	.	.	PUNCT
ftr-475	2876	1	§	§	PROPN
ftr-475	2876	2	1.860e	1.860e	PROPN
ftr-475	2876	3	-	-	PUNCT
ftr-475	2876	4	l(d	l(d	ADJ
ftr-475	2876	5	)	)	PUNCT
ftr-475	2876	6	.	.	PUNCT
ftr-475	2877	1	transfers	transfer	NOUN
ftr-475	2877	2	of	of	ADP
ftr-475	2877	3	residual	residual	ADJ
ftr-475	2877	4	interests	interest	NOUN
ftr-475	2877	5	by	by	ADP
ftr-475	2877	6	foreign	foreign	ADJ
ftr-475	2877	7	holders	holder	NOUN
ftr-475	2877	8	to	to	ADP
ftr-475	2877	9	domestic	domestic	ADJ
ftr-475	2877	10	persons	person	NOUN
ftr-475	2877	11	are	be	AUX
ftr-475	2877	12	also	also	ADV
ftr-475	2877	13	potentially	potentially	ADV
ftr-475	2877	14	subject	subject	ADJ
ftr-475	2877	15	to	to	ADP
ftr-475	2877	16	the	the	DET
ftr-475	2877	17	rules	rule	NOUN
ftr-475	2877	18	regarding	regard	VERB
ftr-475	2877	19	noneconomic	noneconomic	ADJ
ftr-475	2877	20	residual	residual	ADJ
ftr-475	2877	21	interests	interest	NOUN
ftr-475	2877	22	because	because	SCONJ
ftr-475	2877	23	no	no	DET
ftr-475	2877	24	reference	reference	NOUN
ftr-475	2877	25	to	to	ADP
ftr-475	2877	26	regs	reg	NOUN
ftr-475	2877	27	.	.	PUNCT
ftr-475	2878	1	§	§	PROPN
ftr-475	2878	2	1.860g-3(a)(4	1.860g-3(a)(4	NUM
ftr-475	2878	3	)	)	PUNCT
ftr-475	2878	4	is	be	AUX
ftr-475	2878	5	present	present	ADJ
ftr-475	2878	6	in	in	ADP
ftr-475	2878	7	regs	reg	NOUN
ftr-475	2878	8	.	.	PUNCT
ftr-475	2879	1	§	§	PROPN
ftr-475	2879	2	1.860e-1(d	1.860e-1(d	NOUN
ftr-475	2879	3	)	)	PUNCT
ftr-475	2879	4	.	.	PUNCT
ftr-475	2880	1	414	414	NUM
ftr-475	2880	2	.	.	PUNCT
ftr-475	2880	3	regs	regs	PROPN
ftr-475	2880	4	.	.	PUNCT
ftr-475	2881	1	§	§	PROPN
ftr-475	2881	2	1.860g-3	1.860g-3	NUM
ftr-475	2881	3	.	.	PROPN
ftr-475	2881	4	415	415	NUM
ftr-475	2881	5	.	.	PUNCT
ftr-475	2881	6	regs	regs	PROPN
ftr-475	2881	7	.	.	PUNCT
ftr-475	2882	1	§	§	PROPN
ftr-475	2882	2	1.860e	1.860e	NUM
ftr-475	2882	3	-	-	PUNCT
ftr-475	2882	4	l(c)(2	l(c)(2	NOUN
ftr-475	2882	5	)	)	PUNCT
ftr-475	2882	6	.	.	PUNCT
ftr-475	2883	1	416	416	X
ftr-475	2883	2	.	.	PUNCT
ftr-475	2884	1	i	i	PRON
ftr-475	2884	2	d.	d.	PROPN
ftr-475	2884	3	19941	19941	NUM
ftr-475	2884	4	florida	florida	PROPN
ftr-475	2884	5	tax	tax	PROPN
ftr-475	2884	6	review	review	NOUN
ftr-475	2884	7	interest	interest	NOUN
ftr-475	2884	8	must	must	AUX
ftr-475	2884	9	at	at	ADP
ftr-475	2884	10	least	least	ADJ
ftr-475	2884	11	equal	equal	VERB
ftr-475	2884	12	the	the	DET
ftr-475	2884	13	product	product	NOUN
ftr-475	2884	14	of	of	ADP
ftr-475	2884	15	the	the	DET
ftr-475	2884	16	present	present	ADJ
ftr-475	2884	17	value	value	NOUN
ftr-475	2884	18	of	of	ADP
ftr-475	2884	19	the	the	DET
ftr-475	2884	20	anticipated	anticipated	ADJ
ftr-475	2884	21	excess	excess	ADJ
ftr-475	2884	22	inclusions	inclusion	NOUN
ftr-475	2884	23	and	and	CCONJ
ftr-475	2884	24	the	the	DET
ftr-475	2884	25	highest	high	ADJ
ftr-475	2884	26	corporate	corporate	ADJ
ftr-475	2884	27	marginal	marginal	ADJ
ftr-475	2884	28	tax	tax	NOUN
ftr-475	2884	29	rate	rate	NOUN
ftr-475	2884	30	(	(	PUNCT
ftr-475	2884	31	currently	currently	ADV
ftr-475	2884	32	35	35	NUM
ftr-475	2884	33	%	%	NOUN
ftr-475	2884	34	)	)	PUNCT
ftr-475	2884	35	for	for	ADP
ftr-475	2884	36	the	the	DET
ftr-475	2884	37	year	year	NOUN
ftr-475	2884	38	in	in	ADP
ftr-475	2884	39	which	which	PRON
ftr-475	2884	40	the	the	DET
ftr-475	2884	41	transfer	transfer	NOUN
ftr-475	2884	42	occurs.417	occurs.417	PRON
ftr-475	2884	43	second	second	ADJ
ftr-475	2884	44	,	,	PUNCT
ftr-475	2884	45	the	the	DET
ftr-475	2884	46	transferor	transferor	NOUN
ftr-475	2884	47	must	must	AUX
ftr-475	2884	48	reasonably	reasonably	ADV
ftr-475	2884	49	expect	expect	VERB
ftr-475	2884	50	that	that	SCONJ
ftr-475	2884	51	,	,	PUNCT
ftr-475	2884	52	for	for	ADP
ftr-475	2884	53	each	each	DET
ftr-475	2884	54	anticipated	anticipate	VERB
ftr-475	2884	55	excess	excess	ADJ
ftr-475	2884	56	inclusion	inclusion	NOUN
ftr-475	2884	57	,	,	PUNCT
ftr-475	2884	58	the	the	DET
ftr-475	2884	59	transferee	transferee	NOUN
ftr-475	2884	60	will	will	AUX
ftr-475	2884	61	receive	receive	VERB
ftr-475	2884	62	distributions	distribution	NOUN
ftr-475	2884	63	from	from	ADP
ftr-475	2884	64	the	the	DET
ftr-475	2884	65	remic	remic	NOUN
ftr-475	2884	66	at	at	ADP
ftr-475	2884	67	or	or	CCONJ
ftr-475	2884	68	after	after	ADP
ftr-475	2884	69	the	the	DET
ftr-475	2884	70	time	time	NOUN
ftr-475	2884	71	at	at	ADP
ftr-475	2884	72	which	which	PRON
ftr-475	2884	73	the	the	DET
ftr-475	2884	74	taxes	taxis	NOUN
ftr-475	2884	75	accrue	accrue	VERB
ftr-475	2884	76	on	on	ADP
ftr-475	2884	77	the	the	DET
ftr-475	2884	78	anticipated	anticipated	ADJ
ftr-475	2884	79	excess	excess	ADJ
ftr-475	2884	80	inclusion	inclusion	NOUN
ftr-475	2884	81	in	in	ADP
ftr-475	2884	82	an	an	DET
ftr-475	2884	83	amount	amount	NOUN
ftr-475	2884	84	sufficient	sufficient	ADJ
ftr-475	2884	85	to	to	PART
ftr-475	2884	86	satisfy	satisfy	VERB
ftr-475	2884	87	the	the	DET
ftr-475	2884	88	accrued	accrue	VERB
ftr-475	2884	89	taxes.418	taxes.418	NOUN
ftr-475	2884	90	as	as	ADP
ftr-475	2884	91	to	to	ADP
ftr-475	2884	92	the	the	DET
ftr-475	2884	93	first	first	ADJ
ftr-475	2884	94	test	test	NOUN
ftr-475	2884	95	,	,	PUNCT
ftr-475	2884	96	the	the	DET
ftr-475	2884	97	determination	determination	NOUN
ftr-475	2884	98	is	be	AUX
ftr-475	2884	99	purely	purely	ADV
ftr-475	2884	100	a	a	DET
ftr-475	2884	101	mathematical	mathematical	ADJ
ftr-475	2884	102	one	one	NUM
ftr-475	2884	103	.	.	PUNCT
ftr-475	2885	1	upon	upon	SCONJ
ftr-475	2885	2	a	a	DET
ftr-475	2885	3	transfer	transfer	NOUN
ftr-475	2885	4	,	,	PUNCT
ftr-475	2885	5	one	one	NUM
ftr-475	2885	6	discounts	discount	NOUN
ftr-475	2885	7	back	back	ADV
ftr-475	2885	8	to	to	ADP
ftr-475	2885	9	the	the	DET
ftr-475	2885	10	transfer	transfer	NOUN
ftr-475	2885	11	date	date	NOUN
ftr-475	2885	12	the	the	DET
ftr-475	2885	13	amount	amount	NOUN
ftr-475	2885	14	of	of	ADP
ftr-475	2885	15	"	"	PUNCT
ftr-475	2885	16	anticipated	anticipated	ADJ
ftr-475	2885	17	"	"	PUNCT
ftr-475	2885	18	excess	excess	ADJ
ftr-475	2885	19	inclusions	inclusion	NOUN
ftr-475	2885	20	from	from	ADP
ftr-475	2885	21	the	the	DET
ftr-475	2885	22	end	end	NOUN
ftr-475	2885	23	of	of	ADP
ftr-475	2885	24	each	each	DET
ftr-475	2885	25	remaining	remain	VERB
ftr-475	2885	26	calendar	calendar	NOUN
ftr-475	2885	27	quarter	quarter	NOUN
ftr-475	2885	28	to	to	ADP
ftr-475	2885	29	the	the	DET
ftr-475	2885	30	date	date	NOUN
ftr-475	2885	31	of	of	ADP
ftr-475	2885	32	the	the	DET
ftr-475	2885	33	transfer	transfer	NOUN
ftr-475	2885	34	and	and	CCONJ
ftr-475	2885	35	multiplies	multiply	VERB
ftr-475	2885	36	the	the	DET
ftr-475	2885	37	sum	sum	NOUN
ftr-475	2885	38	of	of	ADP
ftr-475	2885	39	the	the	DET
ftr-475	2885	40	present	present	ADJ
ftr-475	2885	41	values	value	NOUN
ftr-475	2885	42	by	by	ADP
ftr-475	2885	43	the	the	DET
ftr-475	2885	44	applicable	applicable	ADJ
ftr-475	2885	45	tax	tax	NOUN
ftr-475	2885	46	rate.4	rate.4	NOUN
ftr-475	2885	47	"	"	PUNCT
ftr-475	2885	48	9	9	NUM
ftr-475	2885	49	next	next	ADJ
ftr-475	2885	50	,	,	PUNCT
ftr-475	2885	51	one	one	NUM
ftr-475	2885	52	discounts	discount	NOUN
ftr-475	2885	53	back	back	ADV
ftr-475	2885	54	expected	expect	VERB
ftr-475	2885	55	distributions	distribution	NOUN
ftr-475	2885	56	from	from	ADP
ftr-475	2885	57	the	the	DET
ftr-475	2885	58	remic	remic	NOUN
ftr-475	2885	59	,	,	PUNCT
ftr-475	2885	60	presumably	presumably	ADV
ftr-475	2885	61	from	from	ADP
ftr-475	2885	62	the	the	DET
ftr-475	2885	63	date	date	NOUN
ftr-475	2885	64	each	each	DET
ftr-475	2885	65	distribution	distribution	NOUN
ftr-475	2885	66	is	be	AUX
ftr-475	2885	67	expected	expect	VERB
ftr-475	2885	68	to	to	PART
ftr-475	2885	69	occur	occur	VERB
ftr-475	2885	70	(	(	PUNCT
ftr-475	2885	71	e.g.	e.g.	ADV
ftr-475	2885	72	,	,	PUNCT
ftr-475	2885	73	at	at	ADP
ftr-475	2885	74	the	the	DET
ftr-475	2885	75	end	end	NOUN
ftr-475	2885	76	of	of	ADP
ftr-475	2885	77	a	a	DET
ftr-475	2885	78	each	each	DET
ftr-475	2885	79	month	month	NOUN
ftr-475	2885	80	)	)	PUNCT
ftr-475	2885	81	and	and	CCONJ
ftr-475	2885	82	not	not	PART
ftr-475	2885	83	as	as	ADP
ftr-475	2885	84	of	of	ADP
ftr-475	2885	85	the	the	DET
ftr-475	2885	86	end	end	NOUN
ftr-475	2885	87	of	of	ADP
ftr-475	2885	88	each	each	DET
ftr-475	2885	89	calendar	calendar	NOUN
ftr-475	2885	90	quarter.420	quarter.420	VERB
ftr-475	2885	91	finally	finally	ADV
ftr-475	2885	92	,	,	PUNCT
ftr-475	2885	93	the	the	DET
ftr-475	2885	94	two	two	NUM
ftr-475	2885	95	figures	figure	NOUN
ftr-475	2885	96	so	so	ADV
ftr-475	2885	97	computed	compute	VERB
ftr-475	2885	98	are	be	AUX
ftr-475	2885	99	compared	compare	VERB
ftr-475	2885	100	and	and	CCONJ
ftr-475	2885	101	the	the	DET
ftr-475	2885	102	present	present	ADJ
ftr-475	2885	103	value	value	NOUN
ftr-475	2885	104	of	of	ADP
ftr-475	2885	105	expected	expect	VERB
ftr-475	2885	106	distributions	distribution	NOUN
ftr-475	2885	107	must	must	AUX
ftr-475	2885	108	equal	equal	VERB
ftr-475	2885	109	or	or	CCONJ
ftr-475	2885	110	exceed	exceed	VERB
ftr-475	2885	111	the	the	DET
ftr-475	2885	112	present	present	ADJ
ftr-475	2885	113	value	value	NOUN
ftr-475	2885	114	of	of	ADP
ftr-475	2885	115	the	the	DET
ftr-475	2885	116	future	future	ADJ
ftr-475	2885	117	taxes.42	taxes.42	NOUN
ftr-475	2885	118	'	'	PUNCT
ftr-475	2885	119	the	the	DET
ftr-475	2885	120	determination	determination	NOUN
ftr-475	2885	121	of	of	ADP
ftr-475	2885	122	anticipated	anticipate	VERB
ftr-475	2885	123	excess	excess	ADJ
ftr-475	2885	124	inclusions	inclusion	NOUN
ftr-475	2885	125	and	and	CCONJ
ftr-475	2885	126	distributions	distribution	NOUN
ftr-475	2885	127	is	be	AUX
ftr-475	2885	128	based	base	VERB
ftr-475	2885	129	(	(	PUNCT
ftr-475	2885	130	i	i	NOUN
ftr-475	2885	131	)	)	PUNCT
ftr-475	2885	132	events	event	NOUN
ftr-475	2885	133	that	that	PRON
ftr-475	2885	134	have	have	AUX
ftr-475	2885	135	occurred	occur	VERB
ftr-475	2885	136	up	up	ADP
ftr-475	2885	137	to	to	ADP
ftr-475	2885	138	the	the	DET
ftr-475	2885	139	time	time	NOUN
ftr-475	2885	140	of	of	ADP
ftr-475	2885	141	the	the	DET
ftr-475	2885	142	transfer	transfer	NOUN
ftr-475	2885	143	,	,	PUNCT
ftr-475	2885	144	(	(	PUNCT
ftr-475	2885	145	ii	ii	NOUN
ftr-475	2885	146	)	)	PUNCT
ftr-475	2885	147	the	the	DET
ftr-475	2885	148	prepayment	prepayment	NOUN
ftr-475	2885	149	and	and	CCONJ
ftr-475	2885	150	reinvestment	reinvestment	NOUN
ftr-475	2885	151	assumptions	assumption	NOUN
ftr-475	2885	152	adopted	adopt	VERB
ftr-475	2885	153	under	under	ADP
ftr-475	2885	154	section	section	NOUN
ftr-475	2885	155	1272(a)(6	1272(a)(6	NUM
ftr-475	2885	156	)	)	PUNCT
ftr-475	2885	157	,	,	PUNCT
ftr-475	2885	158	and	and	CCONJ
ftr-475	2885	159	(	(	PUNCT
ftr-475	2885	160	iii	iii	X
ftr-475	2885	161	)	)	PUNCT
ftr-475	2885	162	any	any	PRON
ftr-475	2885	163	required	require	VERB
ftr-475	2885	164	or	or	CCONJ
ftr-475	2885	165	permitted	permit	VERB
ftr-475	2885	166	clean	clean	ADJ
ftr-475	2885	167	up	up	ADP
ftr-475	2885	168	calls	call	NOUN
ftr-475	2885	169	,	,	PUNCT
ftr-475	2885	170	or	or	CCONJ
ftr-475	2885	171	required	require	VERB
ftr-475	2885	172	qualified	qualified	ADJ
ftr-475	2885	173	liquidation	liquidation	NOUN
ftr-475	2885	174	provided	provide	VERB
ftr-475	2885	175	for	for	ADP
ftr-475	2885	176	in	in	ADP
ftr-475	2885	177	the	the	DET
ftr-475	2885	178	remic	remic	ADJ
ftr-475	2885	179	organizational	organizational	ADJ
ftr-475	2885	180	documents.4	documents.4	PROPN
ftr-475	2885	181	2	2	NUM
ftr-475	2885	182	the	the	DET
ftr-475	2885	183	second	second	ADJ
ftr-475	2885	184	test	test	NOUN
ftr-475	2885	185	relates	relate	VERB
ftr-475	2885	186	to	to	ADP
ftr-475	2885	187	the	the	DET
ftr-475	2885	188	timing	timing	NOUN
ftr-475	2885	189	of	of	ADP
ftr-475	2885	190	distributions	distribution	NOUN
ftr-475	2885	191	from	from	ADP
ftr-475	2885	192	the	the	DET
ftr-475	2885	193	remic.4	remic.4	NOUN
ftr-475	2885	194	13	13	NUM
ftr-475	2885	195	even	even	ADV
ftr-475	2885	196	if	if	SCONJ
ftr-475	2885	197	a	a	DET
ftr-475	2885	198	residual	residual	ADJ
ftr-475	2885	199	interest	interest	NOUN
ftr-475	2885	200	has	have	VERB
ftr-475	2885	201	sufficient	sufficient	ADJ
ftr-475	2885	202	expected	expect	VERB
ftr-475	2885	203	distributions	distribution	NOUN
ftr-475	2885	204	to	to	PART
ftr-475	2885	205	cover	cover	VERB
ftr-475	2885	206	the	the	DET
ftr-475	2885	207	future	future	ADJ
ftr-475	2885	208	tax	tax	NOUN
ftr-475	2885	209	liability	liability	NOUN
ftr-475	2885	210	on	on	ADP
ftr-475	2885	211	excess	excess	ADJ
ftr-475	2885	212	inclusions	inclusion	NOUN
ftr-475	2885	213	,	,	PUNCT
ftr-475	2885	214	this	this	PRON
ftr-475	2885	215	is	be	AUX
ftr-475	2885	216	not	not	PART
ftr-475	2885	217	enough.424	enough.424	VERB
ftr-475	2885	218	the	the	DET
ftr-475	2885	219	transferor	transferor	NOUN
ftr-475	2885	220	must	must	AUX
ftr-475	2885	221	reasonably	reasonably	ADV
ftr-475	2885	222	expect	expect	VERB
ftr-475	2885	223	that	that	SCONJ
ftr-475	2885	224	the	the	DET
ftr-475	2885	225	holder	holder	NOUN
ftr-475	2885	226	will	will	AUX
ftr-475	2885	227	receive	receive	VERB
ftr-475	2885	228	sufficient	sufficient	ADJ
ftr-475	2885	229	cash	cash	NOUN
ftr-475	2885	230	from	from	ADP
ftr-475	2885	231	the	the	DET
ftr-475	2885	232	remic	remic	NOUN
ftr-475	2885	233	to	to	PART
ftr-475	2885	234	pay	pay	VERB
ftr-475	2885	235	the	the	DET
ftr-475	2885	236	excess	excess	ADJ
ftr-475	2885	237	inclusion	inclusion	NOUN
ftr-475	2885	238	tax	tax	NOUN
ftr-475	2885	239	liability	liability	NOUN
ftr-475	2885	240	at	at	ADP
ftr-475	2885	241	or	or	CCONJ
ftr-475	2885	242	after	after	SCONJ
ftr-475	2885	243	it	it	PRON
ftr-475	2885	244	accrues	accrue	VERB
ftr-475	2885	245	.	.	PUNCT
ftr-475	2886	1	425	425	NUM
ftr-475	2886	2	it	it	PRON
ftr-475	2886	3	is	be	AUX
ftr-475	2886	4	interesting	interesting	ADJ
ftr-475	2886	5	that	that	SCONJ
ftr-475	2886	6	this	this	DET
ftr-475	2886	7	second	second	ADJ
ftr-475	2886	8	test	test	NOUN
ftr-475	2886	9	is	be	AUX
ftr-475	2886	10	not	not	PART
ftr-475	2886	11	a	a	DET
ftr-475	2886	12	strictly	strictly	ADV
ftr-475	2886	13	quantitative	quantitative	ADJ
ftr-475	2886	14	one	one	NUM
ftr-475	2886	15	;	;	PUNCT
ftr-475	2886	16	one	one	PRON
ftr-475	2886	17	could	could	AUX
ftr-475	2886	18	imagine	imagine	VERB
ftr-475	2886	19	an	an	DET
ftr-475	2886	20	objective	objective	ADJ
ftr-475	2886	21	rule	rule	NOUN
ftr-475	2886	22	that	that	PRON
ftr-475	2886	23	requires	require	VERB
ftr-475	2886	24	that	that	SCONJ
ftr-475	2886	25	the	the	DET
ftr-475	2886	26	stream	stream	NOUN
ftr-475	2886	27	of	of	ADP
ftr-475	2886	28	taxes	taxis	NOUN
ftr-475	2886	29	due	due	ADJ
ftr-475	2886	30	on	on	ADP
ftr-475	2886	31	anticipated	anticipate	VERB
ftr-475	2886	32	excess	excess	ADJ
ftr-475	2886	33	inclusions	inclusion	NOUN
ftr-475	2886	34	at	at	ADP
ftr-475	2886	35	no	no	DET
ftr-475	2886	36	point	point	NOUN
ftr-475	2886	37	in	in	ADP
ftr-475	2886	38	time	time	NOUN
ftr-475	2886	39	exceed	exceed	VERB
ftr-475	2886	40	the	the	DET
ftr-475	2886	41	sum	sum	NOUN
ftr-475	2886	42	of	of	ADP
ftr-475	2886	43	417	417	NUM
ftr-475	2886	44	.	.	PUNCT
ftr-475	2887	1	regs	regs	PROPN
ftr-475	2887	2	.	.	PUNCT
ftr-475	2888	1	§	§	PROPN
ftr-475	2888	2	1.860e	1.860e	NUM
ftr-475	2888	3	-	-	PUNCT
ftr-475	2888	4	i(c)(2)(i	i(c)(2)(i	PROPN
ftr-475	2888	5	)	)	PUNCT
ftr-475	2888	6	.	.	PUNCT
ftr-475	2889	1	418	418	NUM
ftr-475	2889	2	.	.	PUNCT
ftr-475	2890	1	regs	regs	PROPN
ftr-475	2890	2	.	.	PUNCT
ftr-475	2891	1	§	§	PROPN
ftr-475	2891	2	1.860e-1(c)(2)(ii	1.860e-1(c)(2)(ii	NUM
ftr-475	2891	3	)	)	PUNCT
ftr-475	2891	4	.	.	PUNCT
ftr-475	2892	1	419	419	NUM
ftr-475	2892	2	.	.	PUNCT
ftr-475	2892	3	regs	regs	PROPN
ftr-475	2892	4	.	.	PUNCT
ftr-475	2893	1	§	§	PROPN
ftr-475	2893	2	1.860e	1.860e	NUM
ftr-475	2893	3	-	-	PUNCT
ftr-475	2893	4	i(c)(3),-2(a)(4	i(c)(3),-2(a)(4	NOUN
ftr-475	2893	5	)	)	PUNCT
ftr-475	2893	6	.	.	PUNCT
ftr-475	2894	1	420	420	NUM
ftr-475	2894	2	.	.	PUNCT
ftr-475	2895	1	the	the	DET
ftr-475	2895	2	procedure	procedure	NOUN
ftr-475	2895	3	set	set	VERB
ftr-475	2895	4	forth	forth	ADP
ftr-475	2895	5	in	in	ADP
ftr-475	2895	6	regs	reg	NOUN
ftr-475	2895	7	.	.	PUNCT
ftr-475	2896	1	§	§	PROPN
ftr-475	2896	2	1.860e-2(a)(4	1.860e-2(a)(4	NUM
ftr-475	2896	3	)	)	PUNCT
ftr-475	2896	4	refers	refer	VERB
ftr-475	2896	5	to	to	ADP
ftr-475	2896	6	discounting	discount	VERB
ftr-475	2896	7	on	on	ADP
ftr-475	2896	8	the	the	DET
ftr-475	2896	9	basis	basis	NOUN
ftr-475	2896	10	of	of	ADP
ftr-475	2896	11	calendar	calendar	NOUN
ftr-475	2896	12	quarters	quarter	NOUN
ftr-475	2896	13	.	.	PUNCT
ftr-475	2897	1	it	it	PRON
ftr-475	2897	2	would	would	AUX
ftr-475	2897	3	seem	seem	VERB
ftr-475	2897	4	distortionary	distortionary	ADJ
ftr-475	2897	5	to	to	PART
ftr-475	2897	6	use	use	VERB
ftr-475	2897	7	that	that	DET
ftr-475	2897	8	method	method	NOUN
ftr-475	2897	9	for	for	ADP
ftr-475	2897	10	expected	expect	VERB
ftr-475	2897	11	distributions	distribution	NOUN
ftr-475	2897	12	,	,	PUNCT
ftr-475	2897	13	but	but	CCONJ
ftr-475	2897	14	compare	compare	VERB
ftr-475	2897	15	the	the	DET
ftr-475	2897	16	discussion	discussion	NOUN
ftr-475	2897	17	supra	supra	PROPN
ftr-475	2897	18	part	part	NOUN
ftr-475	2897	19	iv.b.3	iv.b.3	PROPN
ftr-475	2897	20	.	.	PUNCT
ftr-475	2898	1	on	on	ADP
ftr-475	2898	2	the	the	DET
ftr-475	2898	3	timing	timing	NOUN
ftr-475	2898	4	of	of	ADP
ftr-475	2898	5	distributions	distribution	NOUN
ftr-475	2898	6	and	and	CCONJ
ftr-475	2898	7	basis	basis	NOUN
ftr-475	2898	8	calculations	calculation	NOUN
ftr-475	2898	9	.	.	PUNCT
ftr-475	2899	1	421	421	X
ftr-475	2899	2	.	.	PUNCT
ftr-475	2900	1	in	in	ADP
ftr-475	2900	2	performing	perform	VERB
ftr-475	2900	3	the	the	DET
ftr-475	2900	4	discounting	discounting	NOUN
ftr-475	2900	5	,	,	PUNCT
ftr-475	2900	6	the	the	DET
ftr-475	2900	7	regulations	regulation	NOUN
ftr-475	2900	8	require	require	VERB
ftr-475	2900	9	use	use	NOUN
ftr-475	2900	10	of	of	ADP
ftr-475	2900	11	the	the	DET
ftr-475	2900	12	applicable	applicable	ADJ
ftr-475	2900	13	federal	federal	ADJ
ftr-475	2900	14	rate	rate	NOUN
ftr-475	2900	15	as	as	SCONJ
ftr-475	2900	16	specified	specify	VERB
ftr-475	2900	17	in	in	ADP
ftr-475	2900	18	§	§	PROPN
ftr-475	2900	19	1274(d)(1	1274(d)(1	NUM
ftr-475	2900	20	)	)	PUNCT
ftr-475	2900	21	.	.	PUNCT
ftr-475	2901	1	regs	regs	PROPN
ftr-475	2901	2	.	.	PUNCT
ftr-475	2902	1	§	§	PROPN
ftr-475	2902	2	1.860e-2(a)(4	1.860e-2(a)(4	NUM
ftr-475	2902	3	)	)	PUNCT
ftr-475	2902	4	.	.	PUNCT
ftr-475	2903	1	422	422	NUM
ftr-475	2903	2	.	.	PUNCT
ftr-475	2903	3	regs	regs	PROPN
ftr-475	2903	4	.	.	PUNCT
ftr-475	2904	1	§	§	PROPN
ftr-475	2904	2	1.860e-2(a)(3	1.860e-2(a)(3	NUM
ftr-475	2904	3	)	)	PUNCT
ftr-475	2904	4	.	.	PUNCT
ftr-475	2905	1	423	423	X
ftr-475	2905	2	.	.	PUNCT
ftr-475	2906	1	see	see	VERB
ftr-475	2906	2	regs	reg	NOUN
ftr-475	2906	3	.	.	PUNCT
ftr-475	2907	1	§	§	PROPN
ftr-475	2907	2	1.860e-2(c)(2)(ii	1.860e-2(c)(2)(ii	NUM
ftr-475	2907	3	)	)	PUNCT
ftr-475	2907	4	.	.	PUNCT
ftr-475	2908	1	424	424	NUM
ftr-475	2908	2	.	.	PUNCT
ftr-475	2909	1	i	i	PRON
ftr-475	2909	2	d.	d.	PROPN
ftr-475	2909	3	425	425	NUM
ftr-475	2909	4	.	.	PUNCT
ftr-475	2910	1	i	i	PRON
ftr-475	2910	2	d.	d.	NOUN
ftr-475	2911	1	[	[	X
ftr-475	2911	2	vol	vol	NOUN
ftr-475	2911	3	2:4	2:4	NUM
ftr-475	2911	4	tax	tax	NOUN
ftr-475	2911	5	aspects	aspect	NOUN
ftr-475	2911	6	of	of	ADP
ftr-475	2911	7	remic	remic	ADJ
ftr-475	2911	8	residual	residual	ADJ
ftr-475	2911	9	interests	interest	NOUN
ftr-475	2911	10	expected	expect	VERB
ftr-475	2911	11	future	future	ADJ
ftr-475	2911	12	distributions	distribution	NOUN
ftr-475	2911	13	(	(	PUNCT
ftr-475	2911	14	as	as	SCONJ
ftr-475	2911	15	calculated	calculate	VERB
ftr-475	2911	16	in	in	ADP
ftr-475	2911	17	the	the	DET
ftr-475	2911	18	first	first	ADJ
ftr-475	2911	19	test	test	NOUN
ftr-475	2911	20	)	)	PUNCT
ftr-475	2911	21	.	.	PUNCT
ftr-475	2912	1	yet	yet	ADV
ftr-475	2912	2	,	,	PUNCT
ftr-475	2912	3	the	the	DET
ftr-475	2912	4	test	test	NOUN
ftr-475	2912	5	does	do	AUX
ftr-475	2912	6	not	not	PART
ftr-475	2912	7	purport	purport	VERB
ftr-475	2912	8	to	to	PART
ftr-475	2912	9	be	be	AUX
ftr-475	2912	10	a	a	DET
ftr-475	2912	11	strictly	strictly	ADV
ftr-475	2912	12	mathematical	mathematical	ADJ
ftr-475	2912	13	one	one	NUM
ftr-475	2912	14	,	,	PUNCT
ftr-475	2912	15	but	but	CCONJ
ftr-475	2912	16	rather	rather	ADV
ftr-475	2912	17	one	one	NOUN
ftr-475	2912	18	that	that	PRON
ftr-475	2912	19	turns	turn	VERB
ftr-475	2912	20	on	on	ADP
ftr-475	2912	21	the	the	DET
ftr-475	2912	22	subjective	subjective	ADJ
ftr-475	2912	23	concept	concept	NOUN
ftr-475	2912	24	of	of	ADP
ftr-475	2912	25	a	a	DET
ftr-475	2912	26	transferor	transferor	NOUN
ftr-475	2912	27	's	's	PART
ftr-475	2912	28	reasonable	reasonable	ADJ
ftr-475	2912	29	expectations.42	expectations.42	NOUN
ftr-475	2912	30	6	6	NUM
ftr-475	2912	31	although	although	ADV
ftr-475	2912	32	,	,	PUNCT
ftr-475	2912	33	all	all	DET
ftr-475	2912	34	things	thing	NOUN
ftr-475	2912	35	being	be	AUX
ftr-475	2912	36	equal	equal	ADJ
ftr-475	2912	37	,	,	PUNCT
ftr-475	2912	38	one	one	PRON
ftr-475	2912	39	would	would	AUX
ftr-475	2912	40	prefer	prefer	VERB
ftr-475	2912	41	generally	generally	ADV
ftr-475	2912	42	that	that	SCONJ
ftr-475	2912	43	a	a	DET
ftr-475	2912	44	residual	residual	ADJ
ftr-475	2912	45	interest	interest	NOUN
ftr-475	2912	46	not	not	PART
ftr-475	2912	47	be	be	AUX
ftr-475	2912	48	noneconomic	noneconomic	ADJ
ftr-475	2912	49	,	,	PUNCT
ftr-475	2912	50	it	it	PRON
ftr-475	2912	51	does	do	AUX
ftr-475	2912	52	not	not	PART
ftr-475	2912	53	appear	appear	VERB
ftr-475	2912	54	that	that	SCONJ
ftr-475	2912	55	a	a	DET
ftr-475	2912	56	great	great	ADJ
ftr-475	2912	57	deal	deal	NOUN
ftr-475	2912	58	of	of	ADP
ftr-475	2912	59	pressure	pressure	NOUN
ftr-475	2912	60	to	to	PART
ftr-475	2912	61	avoid	avoid	VERB
ftr-475	2912	62	this	this	DET
ftr-475	2912	63	status	status	NOUN
ftr-475	2912	64	exists	exist	VERB
ftr-475	2912	65	in	in	ADP
ftr-475	2912	66	the	the	DET
ftr-475	2912	67	structuring	structuring	NOUN
ftr-475	2912	68	of	of	ADP
ftr-475	2912	69	remic	remic	ADJ
ftr-475	2912	70	residuals	residual	NOUN
ftr-475	2912	71	.	.	PUNCT
ftr-475	2913	1	this	this	PRON
ftr-475	2913	2	is	be	AUX
ftr-475	2913	3	no	no	ADV
ftr-475	2913	4	doubt	doubt	NOUN
ftr-475	2913	5	largely	largely	ADV
ftr-475	2913	6	because	because	SCONJ
ftr-475	2913	7	,	,	PUNCT
ftr-475	2913	8	as	as	SCONJ
ftr-475	2913	9	discussed	discuss	VERB
ftr-475	2913	10	below	below	ADV
ftr-475	2913	11	,	,	PUNCT
ftr-475	2913	12	the	the	DET
ftr-475	2913	13	status	status	NOUN
ftr-475	2913	14	of	of	ADP
ftr-475	2913	15	a	a	DET
ftr-475	2913	16	residual	residual	ADJ
ftr-475	2913	17	interest	interest	NOUN
ftr-475	2913	18	as	as	ADP
ftr-475	2913	19	noneconomic	noneconomic	ADJ
ftr-475	2913	20	has	have	VERB
ftr-475	2913	21	little	little	ADJ
ftr-475	2913	22	bearing	bearing	NOUN
ftr-475	2913	23	on	on	ADP
ftr-475	2913	24	the	the	DET
ftr-475	2913	25	remic	remic	NOUN
ftr-475	2913	26	itself	itself	PRON
ftr-475	2913	27	or	or	CCONJ
ftr-475	2913	28	the	the	DET
ftr-475	2913	29	remic	remic	ADJ
ftr-475	2913	30	regular	regular	ADJ
ftr-475	2913	31	interest	interest	NOUN
ftr-475	2913	32	holders	holder	NOUN
ftr-475	2913	33	and	and	CCONJ
ftr-475	2913	34	the	the	DET
ftr-475	2913	35	transfer	transfer	NOUN
ftr-475	2913	36	restrictions	restriction	NOUN
ftr-475	2913	37	that	that	PRON
ftr-475	2913	38	accompany	accompany	VERB
ftr-475	2913	39	noneconomic	noneconomic	ADJ
ftr-475	2913	40	status	status	NOUN
ftr-475	2913	41	are	be	AUX
ftr-475	2913	42	not	not	PART
ftr-475	2913	43	all	all	DET
ftr-475	2913	44	that	that	ADV
ftr-475	2913	45	onerous	onerous	ADJ
ftr-475	2913	46	.	.	PUNCT
ftr-475	2914	1	however	however	ADV
ftr-475	2914	2	,	,	PUNCT
ftr-475	2914	3	for	for	ADP
ftr-475	2914	4	those	those	DET
ftr-475	2914	5	instances	instance	NOUN
ftr-475	2914	6	where	where	SCONJ
ftr-475	2914	7	noneconomic	noneconomic	ADJ
ftr-475	2914	8	status	status	NOUN
ftr-475	2914	9	is	be	AUX
ftr-475	2914	10	a	a	DET
ftr-475	2914	11	sensitive	sensitive	ADJ
ftr-475	2914	12	structuring	structuring	NOUN
ftr-475	2914	13	point	point	NOUN
ftr-475	2914	14	,	,	PUNCT
ftr-475	2914	15	it	it	PRON
ftr-475	2914	16	is	be	AUX
ftr-475	2914	17	worthwhile	worthwhile	ADJ
ftr-475	2914	18	exploring	explore	VERB
ftr-475	2914	19	how	how	SCONJ
ftr-475	2914	20	to	to	PART
ftr-475	2914	21	cope	cope	VERB
ftr-475	2914	22	with	with	ADP
ftr-475	2914	23	the	the	DET
ftr-475	2914	24	definition	definition	NOUN
ftr-475	2914	25	of	of	ADP
ftr-475	2914	26	a	a	DET
ftr-475	2914	27	noneconomic	noneconomic	ADJ
ftr-475	2914	28	residual	residual	ADJ
ftr-475	2914	29	.	.	PUNCT
ftr-475	2915	1	regarding	regard	VERB
ftr-475	2915	2	the	the	DET
ftr-475	2915	3	first	first	ADJ
ftr-475	2915	4	test	test	NOUN
ftr-475	2915	5	,	,	PUNCT
ftr-475	2915	6	the	the	DET
ftr-475	2915	7	same	same	ADJ
ftr-475	2915	8	point	point	NOUN
ftr-475	2915	9	that	that	PRON
ftr-475	2915	10	was	be	AUX
ftr-475	2915	11	made	make	VERB
ftr-475	2915	12	with	with	ADP
ftr-475	2915	13	respect	respect	NOUN
ftr-475	2915	14	to	to	ADP
ftr-475	2915	15	significant	significant	ADJ
ftr-475	2915	16	value	value	NOUN
ftr-475	2915	17	residual	residual	ADJ
ftr-475	2915	18	interests	interest	NOUN
ftr-475	2915	19	can	can	AUX
ftr-475	2915	20	be	be	AUX
ftr-475	2915	21	made	make	VERB
ftr-475	2915	22	here	here	ADV
ftr-475	2915	23	.	.	PUNCT
ftr-475	2916	1	to	to	ADP
ftr-475	2916	2	wit	wit	NOUN
ftr-475	2916	3	,	,	PUNCT
ftr-475	2916	4	the	the	DET
ftr-475	2916	5	expected	expect	VERB
ftr-475	2916	6	future	future	ADJ
ftr-475	2916	7	distributions	distribution	NOUN
ftr-475	2916	8	encompass	encompass	VERB
ftr-475	2916	9	all	all	DET
ftr-475	2916	10	future	future	ADJ
ftr-475	2916	11	cash	cash	NOUN
ftr-475	2916	12	to	to	PART
ftr-475	2916	13	which	which	PRON
ftr-475	2916	14	the	the	DET
ftr-475	2916	15	remic	remic	ADJ
ftr-475	2916	16	residual	residual	ADJ
ftr-475	2916	17	holder	holder	NOUN
ftr-475	2916	18	is	be	AUX
ftr-475	2916	19	entitled	entitle	VERB
ftr-475	2916	20	,	,	PUNCT
ftr-475	2916	21	regardless	regardless	ADV
ftr-475	2916	22	of	of	ADP
ftr-475	2916	23	the	the	DET
ftr-475	2916	24	credit	credit	NOUN
ftr-475	2916	25	quality	quality	NOUN
ftr-475	2916	26	of	of	ADP
ftr-475	2916	27	that	that	DET
ftr-475	2916	28	entitlement	entitlement	NOUN
ftr-475	2916	29	.	.	PUNCT
ftr-475	2917	1	thus	thus	ADV
ftr-475	2917	2	,	,	PUNCT
ftr-475	2917	3	by	by	ADP
ftr-475	2917	4	assigning	assign	VERB
ftr-475	2917	5	to	to	ADP
ftr-475	2917	6	the	the	DET
ftr-475	2917	7	residual	residual	ADJ
ftr-475	2917	8	interest	interest	NOUN
ftr-475	2917	9	deeply	deeply	ADV
ftr-475	2917	10	subordinate	subordinate	ADJ
ftr-475	2917	11	rights	right	NOUN
ftr-475	2917	12	to	to	ADP
ftr-475	2917	13	cash	cash	NOUN
ftr-475	2917	14	,	,	PUNCT
ftr-475	2917	15	'	'	PUNCT
ftr-475	2917	16	7	7	NUM
ftr-475	2917	17	one	one	NOUN
ftr-475	2917	18	can	can	AUX
ftr-475	2917	19	bump	bump	VERB
ftr-475	2917	20	up	up	ADP
ftr-475	2917	21	the	the	DET
ftr-475	2917	22	present	present	ADJ
ftr-475	2917	23	value	value	NOUN
ftr-475	2917	24	of	of	ADP
ftr-475	2917	25	expected	expect	VERB
ftr-475	2917	26	future	future	ADJ
ftr-475	2917	27	distributions	distribution	NOUN
ftr-475	2917	28	to	to	PART
ftr-475	2917	29	meet	meet	VERB
ftr-475	2917	30	the	the	DET
ftr-475	2917	31	first	first	ADJ
ftr-475	2917	32	test	test	NOUN
ftr-475	2917	33	.	.	PUNCT
ftr-475	2918	1	with	with	ADP
ftr-475	2918	2	respect	respect	NOUN
ftr-475	2918	3	to	to	ADP
ftr-475	2918	4	the	the	DET
ftr-475	2918	5	second	second	ADJ
ftr-475	2918	6	test	test	NOUN
ftr-475	2918	7	,	,	PUNCT
ftr-475	2918	8	future	future	ADJ
ftr-475	2918	9	distributions	distribution	NOUN
ftr-475	2918	10	are	be	AUX
ftr-475	2918	11	required	require	VERB
ftr-475	2918	12	to	to	PART
ftr-475	2918	13	come	come	VERB
ftr-475	2918	14	on	on	ADP
ftr-475	2918	15	or	or	CCONJ
ftr-475	2918	16	after	after	ADP
ftr-475	2918	17	the	the	DET
ftr-475	2918	18	accrual	accrual	ADJ
ftr-475	2918	19	of	of	ADP
ftr-475	2918	20	tax	tax	NOUN
ftr-475	2918	21	liabilities	liability	NOUN
ftr-475	2918	22	,	,	PUNCT
ftr-475	2918	23	but	but	CCONJ
ftr-475	2918	24	there	there	PRON
ftr-475	2918	25	is	be	VERB
ftr-475	2918	26	no	no	DET
ftr-475	2918	27	requirement	requirement	NOUN
ftr-475	2918	28	that	that	SCONJ
ftr-475	2918	29	the	the	DET
ftr-475	2918	30	distributions	distribution	NOUN
ftr-475	2918	31	match	match	VERB
ftr-475	2918	32	up	up	ADP
ftr-475	2918	33	in	in	ADP
ftr-475	2918	34	any	any	DET
ftr-475	2918	35	way	way	NOUN
ftr-475	2918	36	with	with	ADP
ftr-475	2918	37	such	such	ADJ
ftr-475	2918	38	tax	tax	NOUN
ftr-475	2918	39	liabilities.42	liabilities.42	ADV
ftr-475	2918	40	thus	thus	ADV
ftr-475	2918	41	,	,	PUNCT
ftr-475	2918	42	by	by	ADP
ftr-475	2918	43	scheduling	schedule	VERB
ftr-475	2918	44	a	a	DET
ftr-475	2918	45	sufficient	sufficient	ADJ
ftr-475	2918	46	distribution	distribution	NOUN
ftr-475	2918	47	at	at	ADP
ftr-475	2918	48	or	or	CCONJ
ftr-475	2918	49	near	near	ADP
ftr-475	2918	50	the	the	DET
ftr-475	2918	51	end	end	NOUN
ftr-475	2918	52	of	of	ADP
ftr-475	2918	53	the	the	DET
ftr-475	2918	54	remic	remic	NOUN
ftr-475	2918	55	,	,	PUNCT
ftr-475	2918	56	one	one	PRON
ftr-475	2918	57	can	can	AUX
ftr-475	2918	58	satisfy	satisfy	VERB
ftr-475	2918	59	the	the	DET
ftr-475	2918	60	timing	timing	NOUN
ftr-475	2918	61	test	test	NOUN
ftr-475	2918	62	.	.	PUNCT
ftr-475	2919	1	however	however	ADV
ftr-475	2919	2	,	,	PUNCT
ftr-475	2919	3	since	since	SCONJ
ftr-475	2919	4	the	the	DET
ftr-475	2919	5	transferor	transferor	NOUN
ftr-475	2919	6	must	must	AUX
ftr-475	2919	7	"	"	PUNCT
ftr-475	2919	8	reasonably	reasonably	ADV
ftr-475	2919	9	expect	expect	VERB
ftr-475	2919	10	"	"	PUNCT
ftr-475	2919	11	that	that	SCONJ
ftr-475	2919	12	the	the	DET
ftr-475	2919	13	transferee	transferee	NOUN
ftr-475	2919	14	will	will	AUX
ftr-475	2919	15	actually	actually	ADV
ftr-475	2919	16	receive	receive	VERB
ftr-475	2919	17	sufficient	sufficient	ADJ
ftr-475	2919	18	distributions	distribution	NOUN
ftr-475	2919	19	from	from	ADP
ftr-475	2919	20	the	the	DET
ftr-475	2919	21	remic	remic	NOUN
ftr-475	2919	22	,	,	PUNCT
ftr-475	2919	23	merely	merely	ADV
ftr-475	2919	24	assigning	assign	VERB
ftr-475	2919	25	deeply	deeply	ADV
ftr-475	2919	26	subordinate	subordinate	ADJ
ftr-475	2919	27	rights	right	NOUN
ftr-475	2919	28	to	to	ADP
ftr-475	2919	29	cash	cash	NOUN
ftr-475	2919	30	would	would	AUX
ftr-475	2919	31	not	not	PART
ftr-475	2919	32	seem	seem	VERB
ftr-475	2919	33	to	to	PART
ftr-475	2919	34	pass	pass	VERB
ftr-475	2919	35	muster	muster	ADJ
ftr-475	2919	36	.	.	PUNCT
ftr-475	2920	1	a	a	DET
ftr-475	2920	2	final	final	ADJ
ftr-475	2920	3	point	point	NOUN
ftr-475	2920	4	to	to	PART
ftr-475	2920	5	note	note	VERB
ftr-475	2920	6	regarding	regard	VERB
ftr-475	2920	7	the	the	DET
ftr-475	2920	8	definition	definition	NOUN
ftr-475	2920	9	of	of	ADP
ftr-475	2920	10	a	a	DET
ftr-475	2920	11	noneconomic	noneconomic	ADJ
ftr-475	2920	12	residual	residual	ADJ
ftr-475	2920	13	interest	interest	NOUN
ftr-475	2920	14	is	be	AUX
ftr-475	2920	15	that	that	SCONJ
ftr-475	2920	16	noneconomic	noneconomic	ADJ
ftr-475	2920	17	status	status	NOUN
ftr-475	2920	18	is	be	AUX
ftr-475	2920	19	tested	test	VERB
ftr-475	2920	20	at	at	ADP
ftr-475	2920	21	the	the	DET
ftr-475	2920	22	time	time	NOUN
ftr-475	2920	23	of	of	ADP
ftr-475	2920	24	transfer.429	transfer.429	NOUN
ftr-475	2920	25	thus	thus	ADV
ftr-475	2920	26	,	,	PUNCT
ftr-475	2920	27	noneconomic	noneconomic	ADJ
ftr-475	2920	28	status	status	NOUN
ftr-475	2920	29	at	at	ADP
ftr-475	2920	30	issuance	issuance	NOUN
ftr-475	2920	31	is	be	AUX
ftr-475	2920	32	not	not	PART
ftr-475	2920	33	necessarily	necessarily	ADV
ftr-475	2920	34	relevant	relevant	ADJ
ftr-475	2920	35	in	in	ADP
ftr-475	2920	36	the	the	DET
ftr-475	2920	37	case	case	NOUN
ftr-475	2920	38	of	of	ADP
ftr-475	2920	39	later	later	ADV
ftr-475	2920	40	,	,	PUNCT
ftr-475	2920	41	secondary	secondary	ADJ
ftr-475	2920	42	transfers	transfer	NOUN
ftr-475	2920	43	of	of	ADP
ftr-475	2920	44	a	a	DET
ftr-475	2920	45	residual	residual	ADJ
ftr-475	2920	46	interest	interest	NOUN
ftr-475	2920	47	.	.	PUNCT
ftr-475	2921	1	for	for	ADP
ftr-475	2921	2	example	example	NOUN
ftr-475	2921	3	,	,	PUNCT
ftr-475	2921	4	if	if	SCONJ
ftr-475	2921	5	a	a	DET
ftr-475	2921	6	residual	residual	ADJ
ftr-475	2921	7	interest	interest	NOUN
ftr-475	2921	8	is	be	AUX
ftr-475	2921	9	noneconomic	noneconomic	ADJ
ftr-475	2921	10	at	at	ADP
ftr-475	2921	11	issuance	issuance	NOUN
ftr-475	2921	12	,	,	PUNCT
ftr-475	2921	13	but	but	CCONJ
ftr-475	2921	14	subsequently	subsequently	ADV
ftr-475	2921	15	the	the	DET
ftr-475	2921	16	remic	remic	NOUN
ftr-475	2921	17	begins	begin	VERB
ftr-475	2921	18	experiencing	experience	VERB
ftr-475	2921	19	losses	loss	NOUN
ftr-475	2921	20	and	and	CCONJ
ftr-475	2921	21	such	such	ADJ
ftr-475	2921	22	losses	loss	NOUN
ftr-475	2921	23	are	be	AUX
ftr-475	2921	24	projected	project	VERB
ftr-475	2921	25	to	to	PART
ftr-475	2921	26	continue	continue	VERB
ftr-475	2921	27	,	,	PUNCT
ftr-475	2921	28	then	then	ADV
ftr-475	2921	29	even	even	ADV
ftr-475	2921	30	a	a	DET
ftr-475	2921	31	residual	residual	ADJ
ftr-475	2921	32	interest	interest	NOUN
ftr-475	2921	33	that	that	PRON
ftr-475	2921	34	provides	provide	VERB
ftr-475	2921	35	for	for	ADP
ftr-475	2921	36	no	no	DET
ftr-475	2921	37	distributions	distribution	NOUN
ftr-475	2921	38	will	will	AUX
ftr-475	2921	39	not	not	PART
ftr-475	2921	40	be	be	AUX
ftr-475	2921	41	a	a	DET
ftr-475	2921	42	noneconomic	noneconomic	ADJ
ftr-475	2921	43	residual	residual	ADJ
ftr-475	2921	44	interest	interest	NOUN
ftr-475	2921	45	.	.	PUNCT
ftr-475	2922	1	the	the	DET
ftr-475	2922	2	result	result	NOUN
ftr-475	2922	3	is	be	AUX
ftr-475	2922	4	entirely	entirely	ADV
ftr-475	2922	5	sensible	sensible	ADJ
ftr-475	2922	6	;	;	PUNCT
ftr-475	2922	7	since	since	SCONJ
ftr-475	2922	8	the	the	DET
ftr-475	2922	9	purpose	purpose	NOUN
ftr-475	2922	10	of	of	ADP
ftr-475	2922	11	the	the	DET
ftr-475	2922	12	noneconomic	noneconomic	ADJ
ftr-475	2922	13	test	test	NOUN
ftr-475	2922	14	is	be	AUX
ftr-475	2922	15	to	to	PART
ftr-475	2922	16	prevent	prevent	VERB
ftr-475	2922	17	tax	tax	NOUN
ftr-475	2922	18	avoidance	avoidance	NOUN
ftr-475	2922	19	,	,	PUNCT
ftr-475	2922	20	there	there	PRON
ftr-475	2922	21	is	be	VERB
ftr-475	2922	22	no	no	DET
ftr-475	2922	23	need	need	NOUN
ftr-475	2922	24	for	for	ADP
ftr-475	2922	25	such	such	DET
ftr-475	2922	26	a	a	DET
ftr-475	2922	27	rule	rule	NOUN
ftr-475	2922	28	if	if	SCONJ
ftr-475	2922	29	there	there	PRON
ftr-475	2922	30	is	be	VERB
ftr-475	2922	31	no	no	DET
ftr-475	2922	32	tax	tax	NOUN
ftr-475	2922	33	to	to	PART
ftr-475	2922	34	avoid	avoid	VERB
ftr-475	2922	35	.	.	PUNCT
ftr-475	2923	1	426	426	NUM
ftr-475	2923	2	.	.	PUNCT
ftr-475	2924	1	i	i	PRON
ftr-475	2924	2	d.	d.	PROPN
ftr-475	2924	3	427	427	NUM
ftr-475	2924	4	.	.	PUNCT
ftr-475	2925	1	see	see	VERB
ftr-475	2925	2	supra	supra	PROPN
ftr-475	2925	3	part	part	NOUN
ftr-475	2925	4	v.b.3.b	v.b.3.b	PROPN
ftr-475	2925	5	.	.	PUNCT
ftr-475	2926	1	428	428	X
ftr-475	2926	2	.	.	PUNCT
ftr-475	2927	1	see	see	VERB
ftr-475	2927	2	regs	reg	NOUN
ftr-475	2927	3	.	.	PUNCT
ftr-475	2928	1	§	§	PROPN
ftr-475	2928	2	1.860e-1(c)(2)(ii	1.860e-1(c)(2)(ii	NUM
ftr-475	2928	3	)	)	PUNCT
ftr-475	2928	4	.	.	PUNCT
ftr-475	2929	1	this	this	PRON
ftr-475	2929	2	is	be	AUX
ftr-475	2929	3	in	in	ADP
ftr-475	2929	4	contrast	contrast	NOUN
ftr-475	2929	5	with	with	ADP
ftr-475	2929	6	rule	rule	NOUN
ftr-475	2929	7	for	for	ADP
ftr-475	2929	8	transfers	transfer	NOUN
ftr-475	2929	9	of	of	ADP
ftr-475	2929	10	certain	certain	ADJ
ftr-475	2929	11	residual	residual	ADJ
ftr-475	2929	12	interests	interest	NOUN
ftr-475	2929	13	to	to	ADP
ftr-475	2929	14	foreign	foreign	ADJ
ftr-475	2929	15	persons	person	NOUN
ftr-475	2929	16	.	.	PUNCT
ftr-475	2930	1	see	see	VERB
ftr-475	2930	2	infra	infra	NOUN
ftr-475	2930	3	part	part	NOUN
ftr-475	2930	4	vii.d.i	vii.d.i	NOUN
ftr-475	2930	5	.	.	PUNCT
ftr-475	2931	1	429	429	NUM
ftr-475	2931	2	.	.	PUNCT
ftr-475	2931	3	regs	reg	NOUN
ftr-475	2931	4	.	.	PUNCT
ftr-475	2932	1	§	§	PROPN
ftr-475	2932	2	1.860e	1.860e	NUM
ftr-475	2932	3	-	-	PUNCT
ftr-475	2932	4	i(c)(2	i(c)(2	NOUN
ftr-475	2932	5	)	)	PUNCT
ftr-475	2932	6	.	.	PUNCT
ftr-475	2933	1	1994	1994	NUM
ftr-475	2933	2	]	]	PUNCT
ftr-475	2933	3	florida	florida	PROPN
ftr-475	2933	4	tax	tax	PROPN
ftr-475	2933	5	review	review	NOUN
ftr-475	2933	6	2	2	NUM
ftr-475	2933	7	.	.	PUNCT
ftr-475	2934	1	transferor	transferor	NOUN
ftr-475	2934	2	due	due	ADJ
ftr-475	2934	3	diligence.-the	diligence.-the	DET
ftr-475	2934	4	regulations	regulation	NOUN
ftr-475	2934	5	provide	provide	VERB
ftr-475	2934	6	that	that	SCONJ
ftr-475	2934	7	a	a	DET
ftr-475	2934	8	transfer	transfer	NOUN
ftr-475	2934	9	of	of	ADP
ftr-475	2934	10	a	a	DET
ftr-475	2934	11	noneconomic	noneconomic	ADJ
ftr-475	2934	12	residual	residual	ADJ
ftr-475	2934	13	interest	interest	NOUN
ftr-475	2934	14	is	be	AUX
ftr-475	2934	15	disregarded	disregard	VERB
ftr-475	2934	16	if	if	SCONJ
ftr-475	2934	17	a	a	DET
ftr-475	2934	18	significant	significant	ADJ
ftr-475	2934	19	purpose	purpose	NOUN
ftr-475	2934	20	of	of	ADP
ftr-475	2934	21	the	the	DET
ftr-475	2934	22	transfer	transfer	NOUN
ftr-475	2934	23	was	be	AUX
ftr-475	2934	24	to	to	PART
ftr-475	2934	25	impede	impede	VERB
ftr-475	2934	26	the	the	DET
ftr-475	2934	27	assessment	assessment	NOUN
ftr-475	2934	28	or	or	CCONJ
ftr-475	2934	29	collection	collection	NOUN
ftr-475	2934	30	of	of	ADP
ftr-475	2934	31	tax.430	tax.430	NOUN
ftr-475	2934	32	as	as	SCONJ
ftr-475	2934	33	originally	originally	ADV
ftr-475	2934	34	proposed	propose	VERB
ftr-475	2934	35	,	,	PUNCT
ftr-475	2934	36	this	this	PRON
ftr-475	2934	37	was	be	AUX
ftr-475	2934	38	all	all	PRON
ftr-475	2934	39	that	that	PRON
ftr-475	2934	40	the	the	DET
ftr-475	2934	41	regulations	regulation	NOUN
ftr-475	2934	42	stated	state	VERB
ftr-475	2934	43	,	,	PUNCT
ftr-475	2934	44	and	and	CCONJ
ftr-475	2934	45	a	a	DET
ftr-475	2934	46	number	number	NOUN
ftr-475	2934	47	of	of	ADP
ftr-475	2934	48	comments	comment	NOUN
ftr-475	2934	49	were	be	AUX
ftr-475	2934	50	made	make	VERB
ftr-475	2934	51	requesting	request	VERB
ftr-475	2934	52	further	further	ADJ
ftr-475	2934	53	elaboration	elaboration	NOUN
ftr-475	2934	54	on	on	ADP
ftr-475	2934	55	this	this	DET
ftr-475	2934	56	subjective	subjective	ADJ
ftr-475	2934	57	and	and	CCONJ
ftr-475	2934	58	vague	vague	ADJ
ftr-475	2934	59	mens	mens	PROPN
ftr-475	2934	60	rea	rea	PROPN
ftr-475	2934	61	standard	standard	PROPN
ftr-475	2934	62	.	.	PUNCT
ftr-475	2935	1	for	for	ADP
ftr-475	2935	2	example	example	NOUN
ftr-475	2935	3	,	,	PUNCT
ftr-475	2935	4	it	it	PRON
ftr-475	2935	5	was	be	AUX
ftr-475	2935	6	unclear	unclear	ADJ
ftr-475	2935	7	whether	whether	SCONJ
ftr-475	2935	8	the	the	DET
ftr-475	2935	9	"	"	PUNCT
ftr-475	2935	10	purpose	purpose	NOUN
ftr-475	2935	11	"	"	PUNCT
ftr-475	2935	12	at	at	ADP
ftr-475	2935	13	issue	issue	NOUN
ftr-475	2935	14	was	be	AUX
ftr-475	2935	15	that	that	PRON
ftr-475	2935	16	of	of	ADP
ftr-475	2935	17	the	the	DET
ftr-475	2935	18	transferor	transferor	NOUN
ftr-475	2935	19	in	in	ADP
ftr-475	2935	20	transferring	transfer	VERB
ftr-475	2935	21	the	the	DET
ftr-475	2935	22	residual	residual	ADJ
ftr-475	2935	23	interest	interest	NOUN
ftr-475	2935	24	,	,	PUNCT
ftr-475	2935	25	that	that	PRON
ftr-475	2935	26	of	of	ADP
ftr-475	2935	27	the	the	DET
ftr-475	2935	28	transferee	transferee	NOUN
ftr-475	2935	29	in	in	ADP
ftr-475	2935	30	acquiring	acquire	VERB
ftr-475	2935	31	it	it	PRON
ftr-475	2935	32	,	,	PUNCT
ftr-475	2935	33	or	or	CCONJ
ftr-475	2935	34	both	both	PRON
ftr-475	2935	35	.	.	PUNCT
ftr-475	2936	1	thus	thus	ADV
ftr-475	2936	2	,	,	PUNCT
ftr-475	2936	3	it	it	PRON
ftr-475	2936	4	was	be	AUX
ftr-475	2936	5	common	common	ADJ
ftr-475	2936	6	to	to	PART
ftr-475	2936	7	have	have	VERB
ftr-475	2936	8	both	both	CCONJ
ftr-475	2936	9	the	the	DET
ftr-475	2936	10	transferor	transferor	NOUN
ftr-475	2936	11	and	and	CCONJ
ftr-475	2936	12	the	the	DET
ftr-475	2936	13	transferee	transferee	NOUN
ftr-475	2936	14	certify	certify	VERB
ftr-475	2936	15	that	that	SCONJ
ftr-475	2936	16	they	they	PRON
ftr-475	2936	17	had	have	VERB
ftr-475	2936	18	no	no	DET
ftr-475	2936	19	illicit	illicit	ADJ
ftr-475	2936	20	motive	motive	NOUN
ftr-475	2936	21	in	in	ADP
ftr-475	2936	22	the	the	DET
ftr-475	2936	23	transaction	transaction	NOUN
ftr-475	2936	24	.	.	PUNCT
ftr-475	2937	1	as	as	SCONJ
ftr-475	2937	2	finalized	finalize	VERB
ftr-475	2937	3	,	,	PUNCT
ftr-475	2937	4	the	the	DET
ftr-475	2937	5	regulations	regulation	NOUN
ftr-475	2937	6	expound	expound	VERB
ftr-475	2937	7	further	far	ADV
ftr-475	2937	8	on	on	ADP
ftr-475	2937	9	the	the	DET
ftr-475	2937	10	standard	standard	NOUN
ftr-475	2937	11	and	and	CCONJ
ftr-475	2937	12	,	,	PUNCT
ftr-475	2937	13	more	more	ADV
ftr-475	2937	14	importantly	importantly	ADV
ftr-475	2937	15	,	,	PUNCT
ftr-475	2937	16	provide	provide	VERB
ftr-475	2937	17	a	a	DET
ftr-475	2937	18	safe	safe	ADJ
ftr-475	2937	19	harbor	harbor	NOUN
ftr-475	2937	20	rule	rule	NOUN
ftr-475	2937	21	.	.	PUNCT
ftr-475	2938	1	under	under	ADP
ftr-475	2938	2	the	the	DET
ftr-475	2938	3	regulations	regulation	NOUN
ftr-475	2938	4	significant	significant	ADJ
ftr-475	2938	5	purpose	purpose	NOUN
ftr-475	2938	6	exists	exist	VERB
ftr-475	2938	7	if	if	SCONJ
ftr-475	2938	8	,	,	PUNCT
ftr-475	2938	9	at	at	ADP
ftr-475	2938	10	the	the	DET
ftr-475	2938	11	time	time	NOUN
ftr-475	2938	12	of	of	ADP
ftr-475	2938	13	the	the	DET
ftr-475	2938	14	transfer	transfer	NOUN
ftr-475	2938	15	,	,	PUNCT
ftr-475	2938	16	the	the	DET
ftr-475	2938	17	transferor	transferor	NOUN
ftr-475	2938	18	either	either	CCONJ
ftr-475	2938	19	knew	know	VERB
ftr-475	2938	20	or	or	CCONJ
ftr-475	2938	21	should	should	AUX
ftr-475	2938	22	have	have	AUX
ftr-475	2938	23	known	know	VERB
ftr-475	2938	24	that	that	SCONJ
ftr-475	2938	25	the	the	DET
ftr-475	2938	26	transferee	transferee	NOUN
ftr-475	2938	27	would	would	AUX
ftr-475	2938	28	be	be	AUX
ftr-475	2938	29	unwilling	unwilling	ADJ
ftr-475	2938	30	or	or	CCONJ
ftr-475	2938	31	unable	unable	ADJ
ftr-475	2938	32	to	to	PART
ftr-475	2938	33	pay	pay	VERB
ftr-475	2938	34	taxes	taxis	NOUN
ftr-475	2938	35	due	due	ADJ
ftr-475	2938	36	on	on	ADP
ftr-475	2938	37	its	its	PRON
ftr-475	2938	38	share	share	NOUN
ftr-475	2938	39	of	of	ADP
ftr-475	2938	40	the	the	DET
ftr-475	2938	41	taxable	taxable	ADJ
ftr-475	2938	42	income	income	NOUN
ftr-475	2938	43	of	of	ADP
ftr-475	2938	44	the	the	DET
ftr-475	2938	45	remic	remic	NOUN
ftr-475	2938	46	.	.	PUNCT
ftr-475	2939	1	431	431	NUM
ftr-475	2939	2	'	'	PART
ftr-475	2939	3	the	the	DET
ftr-475	2939	4	existence	existence	NOUN
ftr-475	2939	5	of	of	ADP
ftr-475	2939	6	such	such	ADJ
ftr-475	2939	7	knowledge	knowledge	NOUN
ftr-475	2939	8	is	be	AUX
ftr-475	2939	9	referred	refer	VERB
ftr-475	2939	10	to	to	ADP
ftr-475	2939	11	in	in	ADP
ftr-475	2939	12	the	the	DET
ftr-475	2939	13	regulations	regulation	NOUN
ftr-475	2939	14	as	as	ADP
ftr-475	2939	15	"	"	PUNCT
ftr-475	2939	16	improper	improper	ADJ
ftr-475	2939	17	knowledge	knowledge	NOUN
ftr-475	2939	18	.	.	PUNCT
ftr-475	2939	19	''	''	PUNCT
ftr-475	2940	1	432	432	NUM
ftr-475	2940	2	thus	thus	ADV
ftr-475	2940	3	,	,	PUNCT
ftr-475	2940	4	the	the	DET
ftr-475	2940	5	focus	focus	NOUN
ftr-475	2940	6	is	be	AUX
ftr-475	2940	7	on	on	ADP
ftr-475	2940	8	what	what	PRON
ftr-475	2940	9	the	the	DET
ftr-475	2940	10	transferor	transferor	NOUN
ftr-475	2940	11	knows	know	VERB
ftr-475	2940	12	or	or	CCONJ
ftr-475	2940	13	should	should	AUX
ftr-475	2940	14	have	have	AUX
ftr-475	2940	15	known	know	VERB
ftr-475	2940	16	about	about	ADP
ftr-475	2940	17	the	the	DET
ftr-475	2940	18	transferee	transferee	NOUN
ftr-475	2940	19	;	;	PUNCT
ftr-475	2940	20	secret	secret	ADJ
ftr-475	2940	21	purposes	purpose	NOUN
ftr-475	2940	22	of	of	ADP
ftr-475	2940	23	,	,	PUNCT
ftr-475	2940	24	or	or	CCONJ
ftr-475	2940	25	suspicious	suspicious	ADJ
ftr-475	2940	26	facts	fact	NOUN
ftr-475	2940	27	regarding	regard	VERB
ftr-475	2940	28	the	the	DET
ftr-475	2940	29	transferee	transferee	NOUN
ftr-475	2940	30	are	be	AUX
ftr-475	2940	31	irrelevant	irrelevant	ADJ
ftr-475	2940	32	if	if	SCONJ
ftr-475	2940	33	the	the	DET
ftr-475	2940	34	transferor	transferor	NOUN
ftr-475	2940	35	is	be	AUX
ftr-475	2940	36	ignorant	ignorant	ADJ
ftr-475	2940	37	of	of	ADP
ftr-475	2940	38	them	they	PRON
ftr-475	2940	39	and	and	CCONJ
ftr-475	2940	40	such	such	ADJ
ftr-475	2940	41	ignorance	ignorance	NOUN
ftr-475	2940	42	is	be	AUX
ftr-475	2940	43	reasonable	reasonable	ADJ
ftr-475	2940	44	.	.	PUNCT
ftr-475	2941	1	although	although	SCONJ
ftr-475	2941	2	this	this	DET
ftr-475	2941	3	refinement	refinement	NOUN
ftr-475	2941	4	of	of	ADP
ftr-475	2941	5	the	the	DET
ftr-475	2941	6	meaning	meaning	NOUN
ftr-475	2941	7	of	of	ADP
ftr-475	2941	8	a	a	DET
ftr-475	2941	9	"	"	PUNCT
ftr-475	2941	10	significant	significant	ADJ
ftr-475	2941	11	purpose	purpose	NOUN
ftr-475	2941	12	"	"	PUNCT
ftr-475	2941	13	is	be	AUX
ftr-475	2941	14	helpful	helpful	ADJ
ftr-475	2941	15	,	,	PUNCT
ftr-475	2941	16	it	it	PRON
ftr-475	2941	17	is	be	AUX
ftr-475	2941	18	still	still	ADV
ftr-475	2941	19	fraught	fraught	ADJ
ftr-475	2941	20	with	with	ADP
ftr-475	2941	21	uncertainty	uncertainty	NOUN
ftr-475	2941	22	.	.	PUNCT
ftr-475	2942	1	fortunately	fortunately	ADV
ftr-475	2942	2	,	,	PUNCT
ftr-475	2942	3	however	however	ADV
ftr-475	2942	4	,	,	PUNCT
ftr-475	2942	5	the	the	DET
ftr-475	2942	6	regulations	regulation	NOUN
ftr-475	2942	7	go	go	VERB
ftr-475	2942	8	on	on	ADP
ftr-475	2942	9	to	to	PART
ftr-475	2942	10	provide	provide	VERB
ftr-475	2942	11	a	a	DET
ftr-475	2942	12	safe	safe	ADJ
ftr-475	2942	13	harbor	harbor	NOUN
ftr-475	2942	14	that	that	PRON
ftr-475	2942	15	,	,	PUNCT
ftr-475	2942	16	as	as	ADP
ftr-475	2942	17	a	a	DET
ftr-475	2942	18	practical	practical	ADJ
ftr-475	2942	19	matter	matter	NOUN
ftr-475	2942	20	,	,	PUNCT
ftr-475	2942	21	transferors	transferor	NOUN
ftr-475	2942	22	of	of	ADP
ftr-475	2942	23	noneconomic	noneconomic	ADJ
ftr-475	2942	24	residuals	residual	NOUN
ftr-475	2942	25	generally	generally	ADV
ftr-475	2942	26	will	will	AUX
ftr-475	2942	27	always	always	ADV
ftr-475	2942	28	seek	seek	VERB
ftr-475	2942	29	to	to	PART
ftr-475	2942	30	satisfy	satisfy	VERB
ftr-475	2942	31	.	.	PUNCT
ftr-475	2943	1	under	under	ADP
ftr-475	2943	2	the	the	DET
ftr-475	2943	3	safe	safe	ADJ
ftr-475	2943	4	harbor	harbor	NOUN
ftr-475	2943	5	rule	rule	NOUN
ftr-475	2943	6	,	,	PUNCT
ftr-475	2943	7	a	a	DET
ftr-475	2943	8	transferor	transferor	NOUN
ftr-475	2943	9	will	will	AUX
ftr-475	2943	10	not	not	PART
ftr-475	2943	11	be	be	AUX
ftr-475	2943	12	considered	consider	VERB
ftr-475	2943	13	to	to	PART
ftr-475	2943	14	have	have	VERB
ftr-475	2943	15	improper	improper	ADJ
ftr-475	2943	16	knowledge	knowledge	NOUN
ftr-475	2943	17	if	if	SCONJ
ftr-475	2943	18	the	the	DET
ftr-475	2943	19	transferor	transferor	NOUN
ftr-475	2943	20	conducts	conduct	VERB
ftr-475	2943	21	a	a	DET
ftr-475	2943	22	credit	credit	NOUN
ftr-475	2943	23	investigation	investigation	NOUN
ftr-475	2943	24	of	of	ADP
ftr-475	2943	25	the	the	DET
ftr-475	2943	26	transferor	transferor	NOUN
ftr-475	2943	27	and	and	CCONJ
ftr-475	2943	28	obtains	obtain	VERB
ftr-475	2943	29	certain	certain	ADJ
ftr-475	2943	30	representations.433	representations.433	NOUN
ftr-475	2943	31	specifically	specifically	ADV
ftr-475	2943	32	,	,	PUNCT
ftr-475	2943	33	the	the	DET
ftr-475	2943	34	regulations	regulation	NOUN
ftr-475	2943	35	provide	provide	VERB
ftr-475	2943	36	that	that	SCONJ
ftr-475	2943	37	the	the	DET
ftr-475	2943	38	transferor	transferor	NOUN
ftr-475	2943	39	must	must	AUX
ftr-475	2943	40	conduct	conduct	VERB
ftr-475	2943	41	,	,	PUNCT
ftr-475	2943	42	at	at	ADP
ftr-475	2943	43	the	the	DET
ftr-475	2943	44	time	time	NOUN
ftr-475	2943	45	of	of	ADP
ftr-475	2943	46	transfer	transfer	NOUN
ftr-475	2943	47	,	,	PUNCT
ftr-475	2943	48	a	a	DET
ftr-475	2943	49	reasonable	reasonable	ADJ
ftr-475	2943	50	investigation	investigation	NOUN
ftr-475	2943	51	of	of	ADP
ftr-475	2943	52	the	the	DET
ftr-475	2943	53	financial	financial	ADJ
ftr-475	2943	54	condition	condition	NOUN
ftr-475	2943	55	of	of	ADP
ftr-475	2943	56	the	the	DET
ftr-475	2943	57	transferee	transferee	NOUN
ftr-475	2943	58	and	and	CCONJ
ftr-475	2943	59	,	,	PUNCT
ftr-475	2943	60	as	as	ADP
ftr-475	2943	61	a	a	DET
ftr-475	2943	62	result	result	NOUN
ftr-475	2943	63	of	of	ADP
ftr-475	2943	64	the	the	DET
ftr-475	2943	65	investigation	investigation	NOUN
ftr-475	2943	66	,	,	PUNCT
ftr-475	2943	67	find	find	VERB
ftr-475	2943	68	that	that	SCONJ
ftr-475	2943	69	the	the	DET
ftr-475	2943	70	transferee	transferee	NOUN
ftr-475	2943	71	has	have	AUX
ftr-475	2943	72	historically	historically	ADV
ftr-475	2943	73	paid	pay	VERB
ftr-475	2943	74	its	its	PRON
ftr-475	2943	75	debts	debt	NOUN
ftr-475	2943	76	as	as	SCONJ
ftr-475	2943	77	they	they	PRON
ftr-475	2943	78	came	come	VERB
ftr-475	2943	79	due	due	ADJ
ftr-475	2943	80	and	and	CCONJ
ftr-475	2943	81	find	find	VERB
ftr-475	2943	82	no	no	DET
ftr-475	2943	83	significant	significant	ADJ
ftr-475	2943	84	evidence	evidence	NOUN
ftr-475	2943	85	to	to	PART
ftr-475	2943	86	indicate	indicate	VERB
ftr-475	2943	87	that	that	SCONJ
ftr-475	2943	88	the	the	DET
ftr-475	2943	89	transferee	transferee	NOUN
ftr-475	2943	90	will	will	AUX
ftr-475	2943	91	not	not	PART
ftr-475	2943	92	continue	continue	VERB
ftr-475	2943	93	to	to	PART
ftr-475	2943	94	pay	pay	VERB
ftr-475	2943	95	its	its	PRON
ftr-475	2943	96	debts	debt	NOUN
ftr-475	2943	97	as	as	SCONJ
ftr-475	2943	98	they	they	PRON
ftr-475	2943	99	come	come	VERB
ftr-475	2943	100	due	due	ADJ
ftr-475	2943	101	in	in	ADP
ftr-475	2943	102	the	the	DET
ftr-475	2943	103	future.43	future.43	NOUN
ftr-475	2943	104	in	in	ADP
ftr-475	2943	105	addition	addition	NOUN
ftr-475	2943	106	,	,	PUNCT
ftr-475	2943	107	the	the	DET
ftr-475	2943	108	transferor	transferor	NOUN
ftr-475	2943	109	must	must	AUX
ftr-475	2943	110	obtain	obtain	VERB
ftr-475	2943	111	from	from	ADP
ftr-475	2943	112	the	the	DET
ftr-475	2943	113	transferee	transferee	NOUN
ftr-475	2943	114	a	a	DET
ftr-475	2943	115	representation	representation	NOUN
ftr-475	2943	116	that	that	SCONJ
ftr-475	2943	117	it	it	PRON
ftr-475	2943	118	understands	understand	VERB
ftr-475	2943	119	that	that	SCONJ
ftr-475	2943	120	,	,	PUNCT
ftr-475	2943	121	as	as	ADP
ftr-475	2943	122	a	a	DET
ftr-475	2943	123	holder	holder	NOUN
ftr-475	2943	124	of	of	ADP
ftr-475	2943	125	a	a	DET
ftr-475	2943	126	noneconomic	noneconomic	ADJ
ftr-475	2943	127	residual	residual	ADJ
ftr-475	2943	128	interest	interest	NOUN
ftr-475	2943	129	,	,	PUNCT
ftr-475	2943	130	it	it	PRON
ftr-475	2943	131	may	may	AUX
ftr-475	2943	132	incur	incur	VERB
ftr-475	2943	133	tax	tax	NOUN
ftr-475	2943	134	liabilities	liability	NOUN
ftr-475	2943	135	in	in	ADP
ftr-475	2943	136	excess	excess	NOUN
ftr-475	2943	137	of	of	ADP
ftr-475	2943	138	any	any	DET
ftr-475	2943	139	cash	cash	NOUN
ftr-475	2943	140	flows	flow	NOUN
ftr-475	2943	141	generated	generate	VERB
ftr-475	2943	142	by	by	ADP
ftr-475	2943	143	the	the	DET
ftr-475	2943	144	interest	interest	NOUN
ftr-475	2943	145	and	and	CCONJ
ftr-475	2943	146	that	that	SCONJ
ftr-475	2943	147	it	it	PRON
ftr-475	2943	148	430	430	NUM
ftr-475	2943	149	.	.	PUNCT
ftr-475	2943	150	regs	regs	PROPN
ftr-475	2943	151	.	.	PUNCT
ftr-475	2944	1	§	§	PROPN
ftr-475	2944	2	1.860e-1(c)(1	1.860e-1(c)(1	NUM
ftr-475	2944	3	)	)	PUNCT
ftr-475	2944	4	.	.	PUNCT
ftr-475	2945	1	431	431	NUM
ftr-475	2945	2	.	.	PUNCT
ftr-475	2946	1	i	i	PRON
ftr-475	2946	2	d.	d.	PROPN
ftr-475	2946	3	432	432	NUM
ftr-475	2946	4	.	.	PUNCT
ftr-475	2947	1	i	i	PRON
ftr-475	2947	2	d.	d.	PROPN
ftr-475	2947	3	;	;	PUNCT
ftr-475	2947	4	cf	cf	NOUN
ftr-475	2947	5	.	.	PUNCT
ftr-475	2947	6	regs	regs	PROPN
ftr-475	2947	7	.	.	PUNCT
ftr-475	2948	1	§	§	PROPN
ftr-475	2948	2	1.856	1.856	NUM
ftr-475	2948	3	-	-	PUNCT
ftr-475	2948	4	6(a)(3	6(a)(3	NUM
ftr-475	2948	5	)	)	PUNCT
ftr-475	2948	6	(	(	PUNCT
ftr-475	2948	7	setting	set	VERB
ftr-475	2948	8	out	out	ADP
ftr-475	2948	9	an	an	DET
ftr-475	2948	10	"	"	PUNCT
ftr-475	2948	11	improper	improper	ADJ
ftr-475	2948	12	knowledge	knowledge	NOUN
ftr-475	2948	13	"	"	PUNCT
ftr-475	2948	14	test	test	NOUN
ftr-475	2948	15	for	for	ADP
ftr-475	2948	16	foreclosure	foreclosure	NOUN
ftr-475	2948	17	property	property	NOUN
ftr-475	2948	18	)	)	PUNCT
ftr-475	2948	19	.	.	PUNCT
ftr-475	2949	1	433	433	NUM
ftr-475	2949	2	.	.	PUNCT
ftr-475	2949	3	regs	regs	PROPN
ftr-475	2949	4	.	.	PUNCT
ftr-475	2950	1	§	§	PROPN
ftr-475	2950	2	1.860e-1(c)(4)(i	1.860e-1(c)(4)(i	NUM
ftr-475	2950	3	)	)	PUNCT
ftr-475	2950	4	.	.	PUNCT
ftr-475	2951	1	434	434	NUM
ftr-475	2951	2	.	.	PUNCT
ftr-475	2952	1	i	i	PRON
ftr-475	2952	2	d.	d.	VERB
ftr-475	2953	1	[	[	X
ftr-475	2953	2	vol	vol	NOUN
ftr-475	2953	3	2:4	2:4	NUM
ftr-475	2953	4	tax	tax	NOUN
ftr-475	2953	5	aspects	aspect	NOUN
ftr-475	2953	6	of	of	ADP
ftr-475	2953	7	remic	remic	ADJ
ftr-475	2953	8	residual	residual	ADJ
ftr-475	2953	9	interests	interest	NOUN
ftr-475	2953	10	intends	intend	VERB
ftr-475	2953	11	to	to	PART
ftr-475	2953	12	pay	pay	VERB
ftr-475	2953	13	taxes	taxis	NOUN
ftr-475	2953	14	associated	associate	VERB
ftr-475	2953	15	with	with	ADP
ftr-475	2953	16	holding	hold	VERB
ftr-475	2953	17	the	the	DET
ftr-475	2953	18	residual	residual	ADJ
ftr-475	2953	19	interest	interest	NOUN
ftr-475	2953	20	as	as	SCONJ
ftr-475	2953	21	they	they	PRON
ftr-475	2953	22	become	become	VERB
ftr-475	2953	23	due	due	ADJ
ftr-475	2953	24	.	.	PUNCT
ftr-475	2954	1	435	435	NUM
ftr-475	2954	2	as	as	ADV
ftr-475	2954	3	noted	note	VERB
ftr-475	2954	4	above	above	ADV
ftr-475	2954	5	,	,	PUNCT
ftr-475	2954	6	in	in	ADP
ftr-475	2954	7	most	most	ADJ
ftr-475	2954	8	instances	instance	NOUN
ftr-475	2954	9	the	the	DET
ftr-475	2954	10	transferor	transferor	NOUN
ftr-475	2954	11	of	of	ADP
ftr-475	2954	12	a	a	DET
ftr-475	2954	13	noneconomic	noneconomic	ADJ
ftr-475	2954	14	residual	residual	ADJ
ftr-475	2954	15	interest	interest	NOUN
ftr-475	2954	16	will	will	AUX
ftr-475	2954	17	seek	seek	VERB
ftr-475	2954	18	to	to	PART
ftr-475	2954	19	come	come	VERB
ftr-475	2954	20	within	within	ADP
ftr-475	2954	21	the	the	DET
ftr-475	2954	22	safe	safe	ADJ
ftr-475	2954	23	harbor	harbor	NOUN
ftr-475	2954	24	rule	rule	NOUN
ftr-475	2954	25	.	.	PUNCT
ftr-475	2955	1	as	as	ADP
ftr-475	2955	2	a	a	DET
ftr-475	2955	3	practical	practical	ADJ
ftr-475	2955	4	matter	matter	NOUN
ftr-475	2955	5	,	,	PUNCT
ftr-475	2955	6	complying	comply	VERB
ftr-475	2955	7	with	with	ADP
ftr-475	2955	8	the	the	DET
ftr-475	2955	9	safe	safe	ADJ
ftr-475	2955	10	harbor	harbor	NOUN
ftr-475	2955	11	rule	rule	NOUN
ftr-475	2955	12	has	have	AUX
ftr-475	2955	13	not	not	PART
ftr-475	2955	14	proved	prove	VERB
ftr-475	2955	15	exceedingly	exceedingly	ADV
ftr-475	2955	16	onerous	onerous	ADJ
ftr-475	2955	17	,	,	PUNCT
ftr-475	2955	18	since	since	SCONJ
ftr-475	2955	19	many	many	ADJ
ftr-475	2955	20	remic	remic	ADJ
ftr-475	2955	21	sponsors	sponsor	NOUN
ftr-475	2955	22	had	have	AUX
ftr-475	2955	23	been	be	AUX
ftr-475	2955	24	undertaking	undertake	VERB
ftr-475	2955	25	comparable	comparable	ADJ
ftr-475	2955	26	due	due	ADJ
ftr-475	2955	27	diligence	diligence	NOUN
ftr-475	2955	28	anyway	anyway	ADV
ftr-475	2955	29	before	before	SCONJ
ftr-475	2955	30	the	the	DET
ftr-475	2955	31	safe	safe	ADJ
ftr-475	2955	32	harbor	harbor	NOUN
ftr-475	2955	33	rule	rule	NOUN
ftr-475	2955	34	was	be	AUX
ftr-475	2955	35	issued	issue	VERB
ftr-475	2955	36	in	in	ADP
ftr-475	2955	37	december	december	PROPN
ftr-475	2955	38	1992	1992	NUM
ftr-475	2955	39	.	.	PUNCT
ftr-475	2956	1	although	although	SCONJ
ftr-475	2956	2	the	the	DET
ftr-475	2956	3	precise	precise	ADJ
ftr-475	2956	4	extent	extent	NOUN
ftr-475	2956	5	of	of	ADP
ftr-475	2956	6	the	the	DET
ftr-475	2956	7	requisite	requisite	ADJ
ftr-475	2956	8	credit	credit	NOUN
ftr-475	2956	9	investigation	investigation	NOUN
ftr-475	2956	10	is	be	AUX
ftr-475	2956	11	not	not	PART
ftr-475	2956	12	certain	certain	ADJ
ftr-475	2956	13	,	,	PUNCT
ftr-475	2956	14	transferors	transferor	NOUN
ftr-475	2956	15	should	should	AUX
ftr-475	2956	16	not	not	PART
ftr-475	2956	17	be	be	AUX
ftr-475	2956	18	too	too	ADV
ftr-475	2956	19	cursory	cursory	NOUN
ftr-475	2956	20	in	in	ADP
ftr-475	2956	21	their	their	PRON
ftr-475	2956	22	investigation	investigation	NOUN
ftr-475	2956	23	and	and	CCONJ
ftr-475	2956	24	should	should	AUX
ftr-475	2956	25	take	take	VERB
ftr-475	2956	26	particular	particular	ADJ
ftr-475	2956	27	care	care	NOUN
ftr-475	2956	28	in	in	ADP
ftr-475	2956	29	documenting	document	VERB
ftr-475	2956	30	it	it	PRON
ftr-475	2956	31	.	.	PUNCT
ftr-475	2957	1	inevitably	inevitably	ADV
ftr-475	2957	2	,	,	PUNCT
ftr-475	2957	3	the	the	DET
ftr-475	2957	4	day	day	NOUN
ftr-475	2957	5	will	will	AUX
ftr-475	2957	6	come	come	VERB
ftr-475	2957	7	when	when	SCONJ
ftr-475	2957	8	a	a	DET
ftr-475	2957	9	transferee	transferee	NOUN
ftr-475	2957	10	will	will	AUX
ftr-475	2957	11	fail	fail	VERB
ftr-475	2957	12	to	to	PART
ftr-475	2957	13	pay	pay	VERB
ftr-475	2957	14	the	the	DET
ftr-475	2957	15	remic	remic	NOUN
ftr-475	2957	16	's	's	PART
ftr-475	2957	17	taxes	taxis	NOUN
ftr-475	2957	18	and	and	CCONJ
ftr-475	2957	19	just	just	ADV
ftr-475	2957	20	as	as	ADV
ftr-475	2957	21	certain	certain	ADJ
ftr-475	2957	22	,	,	PUNCT
ftr-475	2957	23	when	when	SCONJ
ftr-475	2957	24	that	that	DET
ftr-475	2957	25	day	day	NOUN
ftr-475	2957	26	arrives	arrive	VERB
ftr-475	2957	27	the	the	DET
ftr-475	2957	28	service	service	NOUN
ftr-475	2957	29	,	,	PUNCT
ftr-475	2957	30	armed	arm	VERB
ftr-475	2957	31	with	with	ADP
ftr-475	2957	32	hindsight	hindsight	ADJ
ftr-475	2957	33	,	,	PUNCT
ftr-475	2957	34	will	will	AUX
ftr-475	2957	35	look	look	VERB
ftr-475	2957	36	to	to	ADP
ftr-475	2957	37	the	the	DET
ftr-475	2957	38	transferor	transferor	NOUN
ftr-475	2957	39	and	and	CCONJ
ftr-475	2957	40	attempt	attempt	VERB
ftr-475	2957	41	to	to	PART
ftr-475	2957	42	assert	assert	VERB
ftr-475	2957	43	that	that	SCONJ
ftr-475	2957	44	it	it	PRON
ftr-475	2957	45	should	should	AUX
ftr-475	2957	46	have	have	AUX
ftr-475	2957	47	known	know	VERB
ftr-475	2957	48	this	this	PRON
ftr-475	2957	49	was	be	AUX
ftr-475	2957	50	going	go	VERB
ftr-475	2957	51	to	to	PART
ftr-475	2957	52	occur	occur	VERB
ftr-475	2957	53	.	.	PUNCT
ftr-475	2958	1	obviously	obviously	ADV
ftr-475	2958	2	,	,	PUNCT
ftr-475	2958	3	the	the	DET
ftr-475	2958	4	more	more	ADV
ftr-475	2958	5	thorough	thorough	ADJ
ftr-475	2958	6	and	and	CCONJ
ftr-475	2958	7	documented	document	VERB
ftr-475	2958	8	the	the	DET
ftr-475	2958	9	credit	credit	NOUN
ftr-475	2958	10	investigation	investigation	NOUN
ftr-475	2958	11	,	,	PUNCT
ftr-475	2958	12	the	the	PRON
ftr-475	2958	13	better	well	ADV
ftr-475	2958	14	able	able	ADJ
ftr-475	2958	15	will	will	AUX
ftr-475	2958	16	the	the	DET
ftr-475	2958	17	transferor	transferor	NOUN
ftr-475	2958	18	be	be	AUX
ftr-475	2958	19	to	to	PART
ftr-475	2958	20	prevail	prevail	VERB
ftr-475	2958	21	.	.	PUNCT
ftr-475	2959	1	3	3	X
ftr-475	2959	2	.	.	NUM
ftr-475	2959	3	failed	fail	VERB
ftr-475	2959	4	transfers.-if	transfers.-if	PRON
ftr-475	2959	5	a	a	DET
ftr-475	2959	6	noneconomic	noneconomic	ADJ
ftr-475	2959	7	residual	residual	ADJ
ftr-475	2959	8	interest	interest	NOUN
ftr-475	2959	9	is	be	AUX
ftr-475	2959	10	transferred	transfer	VERB
ftr-475	2959	11	with	with	ADP
ftr-475	2959	12	a	a	DET
ftr-475	2959	13	"	"	PUNCT
ftr-475	2959	14	significant	significant	ADJ
ftr-475	2959	15	purpose	purpose	NOUN
ftr-475	2959	16	"	"	PUNCT
ftr-475	2959	17	of	of	ADP
ftr-475	2959	18	enabling	enable	VERB
ftr-475	2959	19	the	the	DET
ftr-475	2959	20	transferor	transferor	NOUN
ftr-475	2959	21	to	to	PART
ftr-475	2959	22	impede	impede	VERB
ftr-475	2959	23	the	the	DET
ftr-475	2959	24	collection	collection	NOUN
ftr-475	2959	25	or	or	CCONJ
ftr-475	2959	26	assessment	assessment	NOUN
ftr-475	2959	27	of	of	ADP
ftr-475	2959	28	tax	tax	NOUN
ftr-475	2959	29	,	,	PUNCT
ftr-475	2959	30	the	the	DET
ftr-475	2959	31	resulting	result	VERB
ftr-475	2959	32	penalty	penalty	NOUN
ftr-475	2959	33	is	be	AUX
ftr-475	2959	34	that	that	SCONJ
ftr-475	2959	35	the	the	DET
ftr-475	2959	36	transfer	transfer	NOUN
ftr-475	2959	37	is	be	AUX
ftr-475	2959	38	disregarded	disregard	VERB
ftr-475	2959	39	for	for	ADP
ftr-475	2959	40	all	all	DET
ftr-475	2959	41	federal	federal	ADJ
ftr-475	2959	42	income	income	NOUN
ftr-475	2959	43	tax	tax	NOUN
ftr-475	2959	44	purposes.4	purposes.4	PROPN
ftr-475	2959	45	in	in	ADP
ftr-475	2959	46	short	short	ADJ
ftr-475	2959	47	,	,	PUNCT
ftr-475	2959	48	the	the	DET
ftr-475	2959	49	transferor	transferor	NOUN
ftr-475	2959	50	is	be	AUX
ftr-475	2959	51	still	still	ADV
ftr-475	2959	52	considered	consider	VERB
ftr-475	2959	53	to	to	PART
ftr-475	2959	54	own	own	VERB
ftr-475	2959	55	the	the	DET
ftr-475	2959	56	residual	residual	ADJ
ftr-475	2959	57	interest	interest	NOUN
ftr-475	2959	58	and	and	CCONJ
ftr-475	2959	59	remains	remain	VERB
ftr-475	2959	60	liable	liable	ADJ
ftr-475	2959	61	for	for	ADP
ftr-475	2959	62	the	the	DET
ftr-475	2959	63	income	income	NOUN
ftr-475	2959	64	thereon	thereon	NOUN
ftr-475	2959	65	(	(	PUNCT
ftr-475	2959	66	and	and	CCONJ
ftr-475	2959	67	is	be	AUX
ftr-475	2959	68	entitled	entitle	VERB
ftr-475	2959	69	to	to	PART
ftr-475	2959	70	claim	claim	VERB
ftr-475	2959	71	the	the	DET
ftr-475	2959	72	associated	associated	ADJ
ftr-475	2959	73	deductions	deduction	NOUN
ftr-475	2959	74	)	)	PUNCT
ftr-475	2959	75	.	.	PUNCT
ftr-475	2960	1	disregarding	disregard	VERB
ftr-475	2960	2	a	a	DET
ftr-475	2960	3	transfer	transfer	NOUN
ftr-475	2960	4	can	can	AUX
ftr-475	2960	5	have	have	VERB
ftr-475	2960	6	obvious	obvious	ADJ
ftr-475	2960	7	and	and	CCONJ
ftr-475	2960	8	severe	severe	ADJ
ftr-475	2960	9	consequences	consequence	NOUN
ftr-475	2960	10	to	to	ADP
ftr-475	2960	11	the	the	DET
ftr-475	2960	12	transferor	transferor	NOUN
ftr-475	2960	13	,	,	PUNCT
ftr-475	2960	14	but	but	CCONJ
ftr-475	2960	15	it	it	PRON
ftr-475	2960	16	is	be	AUX
ftr-475	2960	17	also	also	ADV
ftr-475	2960	18	an	an	DET
ftr-475	2960	19	event	event	NOUN
ftr-475	2960	20	that	that	PRON
ftr-475	2960	21	is	be	AUX
ftr-475	2960	22	easier	easy	ADJ
ftr-475	2960	23	said	say	VERB
ftr-475	2960	24	than	than	ADP
ftr-475	2960	25	done	do	VERB
ftr-475	2960	26	.	.	PUNCT
ftr-475	2961	1	trying	try	VERB
ftr-475	2961	2	to	to	PART
ftr-475	2961	3	unwind	unwind	VERB
ftr-475	2961	4	a	a	DET
ftr-475	2961	5	transfer	transfer	NOUN
ftr-475	2961	6	that	that	PRON
ftr-475	2961	7	may	may	AUX
ftr-475	2961	8	have	have	AUX
ftr-475	2961	9	occurred	occur	VERB
ftr-475	2961	10	years	year	NOUN
ftr-475	2961	11	before	before	ADV
ftr-475	2961	12	would	would	AUX
ftr-475	2961	13	be	be	AUX
ftr-475	2961	14	a	a	DET
ftr-475	2961	15	complicated	complicated	ADJ
ftr-475	2961	16	undertaking	undertaking	NOUN
ftr-475	2961	17	.	.	PUNCT
ftr-475	2962	1	however	however	ADV
ftr-475	2962	2	,	,	PUNCT
ftr-475	2962	3	the	the	DET
ftr-475	2962	4	purpose	purpose	NOUN
ftr-475	2962	5	of	of	ADP
ftr-475	2962	6	the	the	DET
ftr-475	2962	7	regulations	regulation	NOUN
ftr-475	2962	8	doubtlessly	doubtlessly	ADV
ftr-475	2962	9	is	be	AUX
ftr-475	2962	10	that	that	SCONJ
ftr-475	2962	11	the	the	DET
ftr-475	2962	12	mere	mere	ADJ
ftr-475	2962	13	threat	threat	NOUN
ftr-475	2962	14	of	of	ADP
ftr-475	2962	15	this	this	PRON
ftr-475	2962	16	will	will	AUX
ftr-475	2962	17	have	have	VERB
ftr-475	2962	18	sufficient	sufficient	ADJ
ftr-475	2962	19	in	in	ADP
ftr-475	2962	20	terrorem	terrorem	ADJ
ftr-475	2962	21	effect	effect	NOUN
ftr-475	2962	22	so	so	SCONJ
ftr-475	2962	23	as	as	SCONJ
ftr-475	2962	24	to	to	PART
ftr-475	2962	25	obviate	obviate	VERB
ftr-475	2962	26	any	any	DET
ftr-475	2962	27	need	need	NOUN
ftr-475	2962	28	for	for	SCONJ
ftr-475	2962	29	the	the	DET
ftr-475	2962	30	service	service	NOUN
ftr-475	2962	31	to	to	PART
ftr-475	2962	32	actually	actually	ADV
ftr-475	2962	33	implement	implement	VERB
ftr-475	2962	34	the	the	DET
ftr-475	2962	35	penalty	penalty	NOUN
ftr-475	2962	36	on	on	ADP
ftr-475	2962	37	a	a	DET
ftr-475	2962	38	regular	regular	ADJ
ftr-475	2962	39	basis	basis	NOUN
ftr-475	2962	40	.	.	PUNCT
ftr-475	2963	1	in	in	ADP
ftr-475	2963	2	addition	addition	NOUN
ftr-475	2963	3	,	,	PUNCT
ftr-475	2963	4	disregarding	disregard	VERB
ftr-475	2963	5	the	the	DET
ftr-475	2963	6	transfer	transfer	NOUN
ftr-475	2963	7	is	be	AUX
ftr-475	2963	8	an	an	DET
ftr-475	2963	9	option	option	NOUN
ftr-475	2963	10	available	available	ADJ
ftr-475	2963	11	to	to	ADP
ftr-475	2963	12	the	the	DET
ftr-475	2963	13	service	service	NOUN
ftr-475	2963	14	,	,	PUNCT
ftr-475	2963	15	but	but	CCONJ
ftr-475	2963	16	not	not	PART
ftr-475	2963	17	the	the	DET
ftr-475	2963	18	taxpayer	taxpayer	NOUN
ftr-475	2963	19	.	.	PUNCT
ftr-475	2964	1	thus	thus	ADV
ftr-475	2964	2	,	,	PUNCT
ftr-475	2964	3	a	a	DET
ftr-475	2964	4	transferee	transferee	NOUN
ftr-475	2964	5	should	should	AUX
ftr-475	2964	6	be	be	AUX
ftr-475	2964	7	stuck	stick	VERB
ftr-475	2964	8	with	with	ADP
ftr-475	2964	9	the	the	DET
ftr-475	2964	10	form	form	NOUN
ftr-475	2964	11	of	of	ADP
ftr-475	2964	12	the	the	DET
ftr-475	2964	13	transaction	transaction	NOUN
ftr-475	2964	14	and	and	CCONJ
ftr-475	2964	15	should	should	AUX
ftr-475	2964	16	not	not	PART
ftr-475	2964	17	be	be	AUX
ftr-475	2964	18	able	able	ADJ
ftr-475	2964	19	in	in	ADP
ftr-475	2964	20	retrospect	retrospect	ADJ
ftr-475	2964	21	to	to	PART
ftr-475	2964	22	disregard	disregard	VERB
ftr-475	2964	23	the	the	DET
ftr-475	2964	24	transfer	transfer	NOUN
ftr-475	2964	25	,	,	PUNCT
ftr-475	2964	26	perhaps	perhaps	ADV
ftr-475	2964	27	arguing	argue	VERB
ftr-475	2964	28	that	that	SCONJ
ftr-475	2964	29	the	the	DET
ftr-475	2964	30	transferor	transferor	NOUN
ftr-475	2964	31	should	should	AUX
ftr-475	2964	32	have	have	AUX
ftr-475	2964	33	known	know	VERB
ftr-475	2964	34	that	that	SCONJ
ftr-475	2964	35	it	it	PRON
ftr-475	2964	36	,	,	PUNCT
ftr-475	2964	37	the	the	DET
ftr-475	2964	38	transferee	transferee	NOUN
ftr-475	2964	39	,	,	PUNCT
ftr-475	2964	40	had	have	VERB
ftr-475	2964	41	no	no	DET
ftr-475	2964	42	intention	intention	NOUN
ftr-475	2964	43	of	of	ADP
ftr-475	2964	44	paying	pay	VERB
ftr-475	2964	45	the	the	DET
ftr-475	2964	46	tax	tax	NOUN
ftr-475	2964	47	.	.	PUNCT
ftr-475	2965	1	finally	finally	ADV
ftr-475	2965	2	,	,	PUNCT
ftr-475	2965	3	while	while	SCONJ
ftr-475	2965	4	perhaps	perhaps	ADV
ftr-475	2965	5	obvious	obvious	ADJ
ftr-475	2965	6	,	,	PUNCT
ftr-475	2965	7	it	it	PRON
ftr-475	2965	8	is	be	AUX
ftr-475	2965	9	worth	worth	ADJ
ftr-475	2965	10	stressing	stress	VERB
ftr-475	2965	11	that	that	SCONJ
ftr-475	2965	12	the	the	DET
ftr-475	2965	13	rules	rule	NOUN
ftr-475	2965	14	regarding	regard	VERB
ftr-475	2965	15	transfers	transfer	NOUN
ftr-475	2965	16	of	of	ADP
ftr-475	2965	17	noneconomic	noneconomic	ADJ
ftr-475	2965	18	residual	residual	ADJ
ftr-475	2965	19	interests	interest	NOUN
ftr-475	2965	20	are	be	AUX
ftr-475	2965	21	the	the	DET
ftr-475	2965	22	concern	concern	NOUN
ftr-475	2965	23	of	of	ADP
ftr-475	2965	24	the	the	DET
ftr-475	2965	25	transferor	transferor	NOUN
ftr-475	2965	26	and	and	CCONJ
ftr-475	2965	27	the	the	DET
ftr-475	2965	28	transferee	transferee	NOUN
ftr-475	2965	29	.	.	PUNCT
ftr-475	2966	1	there	there	PRON
ftr-475	2966	2	are	be	VERB
ftr-475	2966	3	no	no	DET
ftr-475	2966	4	direct	direct	ADJ
ftr-475	2966	5	remic	remic	NOUN
ftr-475	2966	6	level	level	NOUN
ftr-475	2966	7	tax	tax	NOUN
ftr-475	2966	8	consequences	consequence	NOUN
ftr-475	2966	9	that	that	PRON
ftr-475	2966	10	flow	flow	VERB
ftr-475	2966	11	from	from	ADP
ftr-475	2966	12	"	"	PUNCT
ftr-475	2966	13	failed	failed	ADJ
ftr-475	2966	14	"	"	PUNCT
ftr-475	2966	15	transfers	transfer	NOUN
ftr-475	2966	16	of	of	ADP
ftr-475	2966	17	noneconomic	noneconomic	ADJ
ftr-475	2966	18	residual	residual	ADJ
ftr-475	2966	19	interests	interest	NOUN
ftr-475	2966	20	;	;	PUNCT
ftr-475	2966	21	the	the	DET
ftr-475	2966	22	remic	remic	NOUN
ftr-475	2966	23	is	be	AUX
ftr-475	2966	24	never	never	ADV
ftr-475	2966	25	considered	consider	VERB
ftr-475	2966	26	a	a	DET
ftr-475	2966	27	transferor.437	transferor.437	NOUN
ftr-475	2966	28	thus	thus	ADV
ftr-475	2966	29	,	,	PUNCT
ftr-475	2966	30	no	no	DET
ftr-475	2966	31	express	express	ADJ
ftr-475	2966	32	penalty	penalty	NOUN
ftr-475	2966	33	435	435	NUM
ftr-475	2966	34	.	.	PUNCT
ftr-475	2966	35	regs	reg	NOUN
ftr-475	2966	36	.	.	PUNCT
ftr-475	2967	1	§	§	PROPN
ftr-475	2967	2	1.860e-1(c)(4)(ii	1.860e-1(c)(4)(ii	NUM
ftr-475	2967	3	)	)	PUNCT
ftr-475	2967	4	.	.	PUNCT
ftr-475	2968	1	436	436	NUM
ftr-475	2968	2	.	.	PUNCT
ftr-475	2968	3	regs	regs	PROPN
ftr-475	2968	4	.	.	PUNCT
ftr-475	2969	1	§	§	PROPN
ftr-475	2969	2	1.860e	1.860e	NUM
ftr-475	2969	3	-	-	PUNCT
ftr-475	2969	4	i(c)(1	i(c)(1	NOUN
ftr-475	2969	5	)	)	PUNCT
ftr-475	2969	6	.	.	PUNCT
ftr-475	2970	1	437	437	NUM
ftr-475	2970	2	.	.	PUNCT
ftr-475	2971	1	see	see	VERB
ftr-475	2971	2	supra	supra	PROPN
ftr-475	2971	3	note	note	PROPN
ftr-475	2971	4	412	412	NUM
ftr-475	2971	5	.	.	NUM
ftr-475	2971	6	19941	19941	NUM
ftr-475	2972	1	florida	florida	PROPN
ftr-475	2972	2	tax	tax	NOUN
ftr-475	2972	3	review	review	NOUN
ftr-475	2972	4	taxes	taxis	NOUN
ftr-475	2972	5	apply	apply	VERB
ftr-475	2972	6	to	to	ADP
ftr-475	2972	7	the	the	DET
ftr-475	2972	8	remic	remic	NOUN
ftr-475	2972	9	in	in	ADP
ftr-475	2972	10	these	these	DET
ftr-475	2972	11	circumstances	circumstance	NOUN
ftr-475	2972	12	nor	nor	CCONJ
ftr-475	2972	13	is	be	AUX
ftr-475	2972	14	remic	remic	ADJ
ftr-475	2972	15	qualification	qualification	NOUN
ftr-475	2972	16	at	at	ADV
ftr-475	2972	17	all	all	ADV
ftr-475	2972	18	affected	affect	VERB
ftr-475	2972	19	by	by	ADP
ftr-475	2972	20	such	such	ADJ
ftr-475	2972	21	transfers	transfer	NOUN
ftr-475	2972	22	.	.	PUNCT
ftr-475	2973	1	in	in	ADP
ftr-475	2973	2	short	short	ADJ
ftr-475	2973	3	,	,	PUNCT
ftr-475	2973	4	the	the	DET
ftr-475	2973	5	remic	remic	NOUN
ftr-475	2973	6	has	have	VERB
ftr-475	2973	7	no	no	DET
ftr-475	2973	8	duty	duty	NOUN
ftr-475	2973	9	to	to	PART
ftr-475	2973	10	monitor	monitor	VERB
ftr-475	2973	11	transfers	transfer	NOUN
ftr-475	2973	12	of	of	ADP
ftr-475	2973	13	its	its	PRON
ftr-475	2973	14	noneconomic	noneconomic	ADJ
ftr-475	2973	15	residual	residual	ADJ
ftr-475	2973	16	interests.438	interests.438	NOUN
ftr-475	2973	17	however	however	ADV
ftr-475	2973	18	,	,	PUNCT
ftr-475	2973	19	though	though	SCONJ
ftr-475	2973	20	not	not	PART
ftr-475	2973	21	expressly	expressly	ADV
ftr-475	2973	22	required	require	VERB
ftr-475	2973	23	,	,	PUNCT
ftr-475	2973	24	the	the	DET
ftr-475	2973	25	remic	remic	NOUN
ftr-475	2973	26	probably	probably	ADV
ftr-475	2973	27	is	be	AUX
ftr-475	2973	28	under	under	ADP
ftr-475	2973	29	an	an	DET
ftr-475	2973	30	obligation	obligation	NOUN
ftr-475	2973	31	to	to	PART
ftr-475	2973	32	provide	provide	VERB
ftr-475	2973	33	,	,	PUNCT
ftr-475	2973	34	upon	upon	SCONJ
ftr-475	2973	35	request	request	NOUN
ftr-475	2973	36	,	,	PUNCT
ftr-475	2973	37	the	the	DET
ftr-475	2973	38	necessary	necessary	ADJ
ftr-475	2973	39	information	information	NOUN
ftr-475	2973	40	to	to	PART
ftr-475	2973	41	determine	determine	VERB
ftr-475	2973	42	whether	whether	SCONJ
ftr-475	2973	43	at	at	ADP
ftr-475	2973	44	the	the	DET
ftr-475	2973	45	time	time	NOUN
ftr-475	2973	46	of	of	ADP
ftr-475	2973	47	a	a	DET
ftr-475	2973	48	proposed	propose	VERB
ftr-475	2973	49	transfer	transfer	NOUN
ftr-475	2973	50	a	a	DET
ftr-475	2973	51	residual	residual	ADJ
ftr-475	2973	52	interest	interest	NOUN
ftr-475	2973	53	is	be	AUX
ftr-475	2973	54	a	a	DET
ftr-475	2973	55	noneconomic	noneconomic	ADJ
ftr-475	2973	56	residual	residual	ADJ
ftr-475	2973	57	or	or	CCONJ
ftr-475	2973	58	not.439	not.439	NOUN
ftr-475	2973	59	d.	d.	PROPN
ftr-475	2973	60	special	special	ADJ
ftr-475	2973	61	rules	rule	NOUN
ftr-475	2973	62	on	on	ADP
ftr-475	2973	63	transfers	transfer	NOUN
ftr-475	2973	64	to	to	ADP
ftr-475	2973	65	foreign	foreign	ADJ
ftr-475	2973	66	holders	holder	NOUN
ftr-475	2973	67	1	1	NUM
ftr-475	2973	68	.	.	PUNCT
ftr-475	2974	1	transfers	transfer	NOUN
ftr-475	2974	2	to	to	ADP
ftr-475	2974	3	foreign	foreign	ADJ
ftr-475	2974	4	holders.-rules	holders.-rule	NOUN
ftr-475	2974	5	roughly	roughly	ADV
ftr-475	2974	6	analogous	analogous	ADJ
ftr-475	2974	7	to	to	ADP
ftr-475	2974	8	those	those	PRON
ftr-475	2974	9	relating	relate	VERB
ftr-475	2974	10	to	to	ADP
ftr-475	2974	11	noneconomic	noneconomic	ADJ
ftr-475	2974	12	residual	residual	ADJ
ftr-475	2974	13	interests	interest	NOUN
ftr-475	2974	14	are	be	AUX
ftr-475	2974	15	provided	provide	VERB
ftr-475	2974	16	with	with	ADP
ftr-475	2974	17	respect	respect	NOUN
ftr-475	2974	18	to	to	ADP
ftr-475	2974	19	transfers	transfer	NOUN
ftr-475	2974	20	of	of	ADP
ftr-475	2974	21	residual	residual	ADJ
ftr-475	2974	22	interests	interest	NOUN
ftr-475	2974	23	to	to	ADP
ftr-475	2974	24	holders	holder	NOUN
ftr-475	2974	25	that	that	PRON
ftr-475	2974	26	are	be	AUX
ftr-475	2974	27	"	"	PUNCT
ftr-475	2974	28	foreign	foreign	ADJ
ftr-475	2974	29	persons	person	NOUN
ftr-475	2974	30	.	.	PUNCT
ftr-475	2975	1	"	"	PUNCT
ftr-475	2975	2	"	"	PUNCT
ftr-475	2975	3	these	these	DET
ftr-475	2975	4	rules	rule	NOUN
ftr-475	2975	5	apply	apply	VERB
ftr-475	2975	6	to	to	ADP
ftr-475	2975	7	transfers	transfer	NOUN
ftr-475	2975	8	of	of	ADP
ftr-475	2975	9	residual	residual	ADJ
ftr-475	2975	10	interests	interest	NOUN
ftr-475	2975	11	that	that	PRON
ftr-475	2975	12	have	have	VERB
ftr-475	2975	13	"	"	PUNCT
ftr-475	2975	14	significant	significant	ADJ
ftr-475	2975	15	tax	tax	NOUN
ftr-475	2975	16	avoidance	avoidance	NOUN
ftr-475	2975	17	potential	potential	NOUN
ftr-475	2975	18	"	"	PUNCT
ftr-475	2975	19	and	and	CCONJ
ftr-475	2975	20	,	,	PUNCT
ftr-475	2975	21	once	once	ADV
ftr-475	2975	22	again	again	ADV
ftr-475	2975	23	,	,	PUNCT
ftr-475	2975	24	the	the	DET
ftr-475	2975	25	penalty	penalty	NOUN
ftr-475	2975	26	for	for	ADP
ftr-475	2975	27	failed	failed	ADJ
ftr-475	2975	28	transfers	transfer	NOUN
ftr-475	2975	29	is	be	AUX
ftr-475	2975	30	that	that	SCONJ
ftr-475	2975	31	they	they	PRON
ftr-475	2975	32	are	be	AUX
ftr-475	2975	33	disregarded	disregard	VERB
ftr-475	2975	34	for	for	ADP
ftr-475	2975	35	all	all	DET
ftr-475	2975	36	federal	federal	ADJ
ftr-475	2975	37	tax	tax	NOUN
ftr-475	2975	38	purposes	purpose	NOUN
ftr-475	2975	39	.	.	PUNCT
ftr-475	2975	40	"	"	PUNCT
ftr-475	2976	1	although	although	SCONJ
ftr-475	2976	2	similar	similar	ADJ
ftr-475	2976	3	to	to	ADP
ftr-475	2976	4	the	the	DET
ftr-475	2976	5	noneconomic	noneconomic	ADJ
ftr-475	2976	6	residual	residual	ADJ
ftr-475	2976	7	rules	rule	NOUN
ftr-475	2976	8	,	,	PUNCT
ftr-475	2976	9	the	the	DET
ftr-475	2976	10	foreign	foreign	ADJ
ftr-475	2976	11	transferee	transferee	PROPN
ftr-475	2976	12	restrictions	restriction	NOUN
ftr-475	2976	13	are	be	AUX
ftr-475	2976	14	distinct	distinct	ADJ
ftr-475	2976	15	and	and	CCONJ
ftr-475	2976	16	have	have	VERB
ftr-475	2976	17	a	a	DET
ftr-475	2976	18	different	different	ADJ
ftr-475	2976	19	focus	focus	NOUN
ftr-475	2976	20	.	.	PUNCT
ftr-475	2977	1	in	in	ADP
ftr-475	2977	2	general	general	ADJ
ftr-475	2977	3	,	,	PUNCT
ftr-475	2977	4	foreign	foreign	ADJ
ftr-475	2977	5	persons	person	NOUN
ftr-475	2977	6	that	that	PRON
ftr-475	2977	7	are	be	AUX
ftr-475	2977	8	not	not	PART
ftr-475	2977	9	engaged	engage	VERB
ftr-475	2977	10	in	in	ADP
ftr-475	2977	11	a	a	DET
ftr-475	2977	12	u.s	u.s	PROPN
ftr-475	2977	13	.	.	PROPN
ftr-475	2977	14	trade	trade	PROPN
ftr-475	2977	15	or	or	CCONJ
ftr-475	2977	16	business	business	NOUN
ftr-475	2977	17	are	be	AUX
ftr-475	2977	18	taxable	taxable	ADJ
ftr-475	2977	19	in	in	ADP
ftr-475	2977	20	the	the	DET
ftr-475	2977	21	united	united	PROPN
ftr-475	2977	22	states	states	PROPN
ftr-475	2977	23	only	only	ADV
ftr-475	2977	24	through	through	ADP
ftr-475	2977	25	withholding	withhold	VERB
ftr-475	2977	26	on	on	ADP
ftr-475	2977	27	payments	payment	NOUN
ftr-475	2977	28	from	from	ADP
ftr-475	2977	29	united	united	PROPN
ftr-475	2977	30	states	states	PROPN
ftr-475	2977	31	sources	source	NOUN
ftr-475	2977	32	.	.	PUNCT
ftr-475	2978	1	if	if	SCONJ
ftr-475	2978	2	no	no	DET
ftr-475	2978	3	actual	actual	ADJ
ftr-475	2978	4	cash	cash	NOUN
ftr-475	2978	5	is	be	AUX
ftr-475	2978	6	paid	pay	VERB
ftr-475	2978	7	out	out	ADP
ftr-475	2978	8	to	to	ADP
ftr-475	2978	9	the	the	DET
ftr-475	2978	10	foreign	foreign	ADJ
ftr-475	2978	11	holder	holder	NOUN
ftr-475	2978	12	,	,	PUNCT
ftr-475	2978	13	then	then	ADV
ftr-475	2978	14	no	no	DET
ftr-475	2978	15	tax	tax	NOUN
ftr-475	2978	16	is	be	AUX
ftr-475	2978	17	collected	collect	VERB
ftr-475	2978	18	.	.	PUNCT
ftr-475	2978	19	"	"	PUNCT
ftr-475	2979	1	2	2	NUM
ftr-475	2979	2	thus	thus	ADV
ftr-475	2979	3	,	,	PUNCT
ftr-475	2979	4	excess	excess	ADJ
ftr-475	2979	5	inclusion	inclusion	NOUN
ftr-475	2979	6	amounts	amount	NOUN
ftr-475	2979	7	effectively	effectively	ADV
ftr-475	2979	8	escape	escape	VERB
ftr-475	2979	9	current	current	ADJ
ftr-475	2979	10	taxation	taxation	NOUN
ftr-475	2979	11	-	-	PUNCT
ftr-475	2979	12	becoming	become	VERB
ftr-475	2979	13	taxable	taxable	ADJ
ftr-475	2979	14	only	only	ADV
ftr-475	2979	15	when	when	SCONJ
ftr-475	2979	16	and	and	CCONJ
ftr-475	2979	17	if	if	SCONJ
ftr-475	2979	18	cash	cash	NOUN
ftr-475	2979	19	is	be	AUX
ftr-475	2979	20	paid	pay	VERB
ftr-475	2979	21	out	out	ADV
ftr-475	2979	22	-	-	PUNCT
ftr-475	2979	23	and	and	CCONJ
ftr-475	2979	24	thereby	thereby	ADV
ftr-475	2979	25	result	result	VERB
ftr-475	2979	26	in	in	ADP
ftr-475	2979	27	de	de	X
ftr-475	2979	28	facto	facto	X
ftr-475	2979	29	avoidance	avoidance	NOUN
ftr-475	2979	30	of	of	ADP
ftr-475	2979	31	current	current	ADJ
ftr-475	2979	32	tax	tax	NOUN
ftr-475	2979	33	.	.	PUNCT
ftr-475	2980	1	for	for	ADP
ftr-475	2980	2	example	example	NOUN
ftr-475	2980	3	,	,	PUNCT
ftr-475	2980	4	if	if	SCONJ
ftr-475	2980	5	a	a	DET
ftr-475	2980	6	residual	residual	ADJ
ftr-475	2980	7	interest	interest	NOUN
ftr-475	2980	8	paid	pay	VERB
ftr-475	2980	9	out	out	ADP
ftr-475	2980	10	cash	cash	NOUN
ftr-475	2980	11	in	in	ADP
ftr-475	2980	12	the	the	DET
ftr-475	2980	13	first	first	ADJ
ftr-475	2980	14	two	two	NUM
ftr-475	2980	15	years	year	NOUN
ftr-475	2980	16	and	and	CCONJ
ftr-475	2980	17	thereafter	thereafter	ADV
ftr-475	2980	18	all	all	DET
ftr-475	2980	19	distributions	distribution	NOUN
ftr-475	2980	20	ceased	cease	VERB
ftr-475	2980	21	,	,	PUNCT
ftr-475	2980	22	the	the	DET
ftr-475	2980	23	service	service	NOUN
ftr-475	2980	24	would	would	AUX
ftr-475	2980	25	never	never	ADV
ftr-475	2980	26	collect	collect	VERB
ftr-475	2980	27	tax	tax	NOUN
ftr-475	2980	28	on	on	ADP
ftr-475	2980	29	excess	excess	ADJ
ftr-475	2980	30	inclusion	inclusion	NOUN
ftr-475	2980	31	amounts	amount	VERB
ftr-475	2980	32	after	after	SCONJ
ftr-475	2980	33	the	the	DET
ftr-475	2980	34	residual	residual	ADJ
ftr-475	2980	35	interest	interest	NOUN
ftr-475	2980	36	ceased	cease	VERB
ftr-475	2980	37	to	to	PART
ftr-475	2980	38	pay	pay	VERB
ftr-475	2980	39	out	out	ADP
ftr-475	2980	40	cash	cash	NOUN
ftr-475	2980	41	-	-	PUNCT
ftr-475	2980	42	a	a	DET
ftr-475	2980	43	loophole	loophole	NOUN
ftr-475	2980	44	of	of	ADP
ftr-475	2980	45	potentially	potentially	ADV
ftr-475	2980	46	gargantuan	gargantuan	ADJ
ftr-475	2980	47	proportions	proportion	NOUN
ftr-475	2980	48	.	.	PUNCT
ftr-475	2981	1	438	438	NUM
ftr-475	2981	2	.	.	PUNCT
ftr-475	2982	1	cf	cf	NOUN
ftr-475	2982	2	.	.	PUNCT
ftr-475	2983	1	regs	regs	PROPN
ftr-475	2983	2	.	.	PUNCT
ftr-475	2984	1	§	§	PROPN
ftr-475	2984	2	1.860e-2(a)(5	1.860e-2(a)(5	NUM
ftr-475	2984	3	)	)	PUNCT
ftr-475	2984	4	.	.	PUNCT
ftr-475	2985	1	of	of	ADP
ftr-475	2985	2	course	course	ADV
ftr-475	2985	3	,	,	PUNCT
ftr-475	2985	4	if	if	SCONJ
ftr-475	2985	5	the	the	DET
ftr-475	2985	6	remic	remic	NOUN
ftr-475	2985	7	had	have	VERB
ftr-475	2985	8	actual	actual	ADJ
ftr-475	2985	9	knowledge	knowledge	NOUN
ftr-475	2985	10	that	that	SCONJ
ftr-475	2985	11	a	a	DET
ftr-475	2985	12	transfer	transfer	NOUN
ftr-475	2985	13	of	of	ADP
ftr-475	2985	14	a	a	DET
ftr-475	2985	15	noneconomic	noneconomic	ADJ
ftr-475	2985	16	residual	residual	ADJ
ftr-475	2985	17	interest	interest	NOUN
ftr-475	2985	18	was	be	AUX
ftr-475	2985	19	invalid	invalid	ADJ
ftr-475	2985	20	,	,	PUNCT
ftr-475	2985	21	a	a	DET
ftr-475	2985	22	concern	concern	NOUN
ftr-475	2985	23	might	might	AUX
ftr-475	2985	24	arise	arise	VERB
ftr-475	2985	25	.	.	PUNCT
ftr-475	2986	1	although	although	SCONJ
ftr-475	2986	2	it	it	PRON
ftr-475	2986	3	is	be	AUX
ftr-475	2986	4	not	not	PART
ftr-475	2986	5	clear	clear	ADJ
ftr-475	2986	6	how	how	SCONJ
ftr-475	2986	7	the	the	DET
ftr-475	2986	8	remic	remic	NOUN
ftr-475	2986	9	would	would	AUX
ftr-475	2986	10	acquire	acquire	VERB
ftr-475	2986	11	such	such	ADJ
ftr-475	2986	12	knowledge	knowledge	NOUN
ftr-475	2986	13	.	.	PUNCT
ftr-475	2987	1	439	439	NUM
ftr-475	2987	2	.	.	PUNCT
ftr-475	2987	3	regs	regs	PROPN
ftr-475	2987	4	.	.	PUNCT
ftr-475	2988	1	§	§	PROPN
ftr-475	2988	2	1.860e	1.860e	NUM
ftr-475	2988	3	-	-	PUNCT
ftr-475	2988	4	i(c)(3	i(c)(3	PROPN
ftr-475	2988	5	)	)	PUNCT
ftr-475	2989	1	(	(	PUNCT
ftr-475	2989	2	describing	describe	VERB
ftr-475	2989	3	how	how	SCONJ
ftr-475	2989	4	noneconomic	noneconomic	ADJ
ftr-475	2989	5	status	status	NOUN
ftr-475	2989	6	is	be	AUX
ftr-475	2989	7	calculated	calculate	VERB
ftr-475	2989	8	)	)	PUNCT
ftr-475	2989	9	probably	probably	ADV
ftr-475	2989	10	should	should	AUX
ftr-475	2989	11	be	be	AUX
ftr-475	2989	12	viewed	view	VERB
ftr-475	2989	13	as	as	ADP
ftr-475	2989	14	incorporating	incorporate	VERB
ftr-475	2989	15	§	§	PROPN
ftr-475	2989	16	1.860e-2(a)(5	1.860e-2(a)(5	PROPN
ftr-475	2989	17	)	)	PUNCT
ftr-475	2989	18	(	(	PUNCT
ftr-475	2989	19	obligating	obligate	VERB
ftr-475	2989	20	a	a	DET
ftr-475	2989	21	remic	remic	NOUN
ftr-475	2989	22	to	to	PART
ftr-475	2989	23	provide	provide	VERB
ftr-475	2989	24	information	information	NOUN
ftr-475	2989	25	upon	upon	SCONJ
ftr-475	2989	26	request	request	NOUN
ftr-475	2989	27	in	in	ADP
ftr-475	2989	28	order	order	NOUN
ftr-475	2989	29	to	to	PART
ftr-475	2989	30	compute	compute	VERB
ftr-475	2989	31	tax	tax	NOUN
ftr-475	2989	32	due	due	ADJ
ftr-475	2989	33	on	on	ADP
ftr-475	2989	34	transfers	transfer	NOUN
ftr-475	2989	35	to	to	ADP
ftr-475	2989	36	disqualified	disqualify	VERB
ftr-475	2989	37	organizations	organization	NOUN
ftr-475	2989	38	)	)	PUNCT
ftr-475	2989	39	.	.	PUNCT
ftr-475	2990	1	440	440	NUM
ftr-475	2990	2	.	.	PUNCT
ftr-475	2991	1	see	see	VERB
ftr-475	2991	2	regs	reg	NOUN
ftr-475	2991	3	.	.	PUNCT
ftr-475	2992	1	§	§	PROPN
ftr-475	2992	2	1.860g-3	1.860g-3	NUM
ftr-475	2992	3	.	.	PUNCT
ftr-475	2992	4	a	a	DET
ftr-475	2992	5	"	"	PUNCT
ftr-475	2992	6	foreign	foreign	ADJ
ftr-475	2992	7	person	person	NOUN
ftr-475	2992	8	"	"	PUNCT
ftr-475	2992	9	is	be	AUX
ftr-475	2992	10	indirectly	indirectly	ADV
ftr-475	2992	11	defined	define	VERB
ftr-475	2992	12	by	by	ADP
ftr-475	2992	13	the	the	DET
ftr-475	2992	14	code	code	NOUN
ftr-475	2992	15	as	as	ADP
ftr-475	2992	16	any	any	DET
ftr-475	2992	17	nonresident	nonresident	ADJ
ftr-475	2992	18	alien	alien	ADJ
ftr-475	2992	19	individual	individual	NOUN
ftr-475	2992	20	,	,	PUNCT
ftr-475	2992	21	foreign	foreign	ADJ
ftr-475	2992	22	partnership	partnership	NOUN
ftr-475	2992	23	,	,	PUNCT
ftr-475	2992	24	foreign	foreign	ADJ
ftr-475	2992	25	corporation	corporation	NOUN
ftr-475	2992	26	,	,	PUNCT
ftr-475	2992	27	or	or	CCONJ
ftr-475	2992	28	foreign	foreign	ADJ
ftr-475	2992	29	estate	estate	NOUN
ftr-475	2992	30	or	or	CCONJ
ftr-475	2992	31	trust	trust	NOUN
ftr-475	2992	32	.	.	PUNCT
ftr-475	2993	1	irc	irc	PROPN
ftr-475	2993	2	§	§	PROPN
ftr-475	2993	3	§	§	PROPN
ftr-475	2993	4	7701(a)(1	7701(a)(1	NOUN
ftr-475	2993	5	)	)	PUNCT
ftr-475	2993	6	,	,	PUNCT
ftr-475	2993	7	(	(	PUNCT
ftr-475	2993	8	a)(30	a)(30	NOUN
ftr-475	2993	9	)	)	PUNCT
ftr-475	2993	10	.	.	PUNCT
ftr-475	2994	1	a	a	DET
ftr-475	2994	2	foreign	foreign	ADJ
ftr-475	2994	3	corporation	corporation	NOUN
ftr-475	2994	4	or	or	CCONJ
ftr-475	2994	5	partnership	partnership	NOUN
ftr-475	2994	6	generally	generally	ADV
ftr-475	2994	7	is	be	AUX
ftr-475	2994	8	one	one	NUM
ftr-475	2994	9	that	that	PRON
ftr-475	2994	10	is	be	AUX
ftr-475	2994	11	organized	organize	VERB
ftr-475	2994	12	under	under	ADP
ftr-475	2994	13	the	the	DET
ftr-475	2994	14	laws	law	NOUN
ftr-475	2994	15	of	of	ADP
ftr-475	2994	16	a	a	DET
ftr-475	2994	17	foreign	foreign	ADJ
ftr-475	2994	18	country	country	NOUN
ftr-475	2994	19	.	.	PUNCT
ftr-475	2995	1	see	see	VERB
ftr-475	2995	2	irc	irc	PROPN
ftr-475	2995	3	§	§	PROPN
ftr-475	2995	4	7701(a)(5	7701(a)(5	PROPN
ftr-475	2995	5	)	)	PUNCT
ftr-475	2995	6	.	.	PUNCT
ftr-475	2996	1	a	a	DET
ftr-475	2996	2	foreign	foreign	ADJ
ftr-475	2996	3	trust	trust	NOUN
ftr-475	2996	4	or	or	CCONJ
ftr-475	2996	5	estate	estate	NOUN
ftr-475	2996	6	is	be	AUX
ftr-475	2996	7	one	one	NUM
ftr-475	2996	8	that	that	PRON
ftr-475	2996	9	is	be	AUX
ftr-475	2996	10	not	not	PART
ftr-475	2996	11	taxable	taxable	ADJ
ftr-475	2996	12	in	in	ADP
ftr-475	2996	13	the	the	DET
ftr-475	2996	14	united	united	PROPN
ftr-475	2996	15	states	states	PROPN
ftr-475	2996	16	on	on	ADP
ftr-475	2996	17	a	a	DET
ftr-475	2996	18	net	net	ADJ
ftr-475	2996	19	basis	basis	NOUN
ftr-475	2996	20	on	on	ADP
ftr-475	2996	21	its	its	PRON
ftr-475	2996	22	worldwide	worldwide	ADJ
ftr-475	2996	23	income	income	NOUN
ftr-475	2996	24	.	.	PUNCT
ftr-475	2997	1	see	see	VERB
ftr-475	2997	2	irc	irc	PROPN
ftr-475	2997	3	§	§	PROPN
ftr-475	2997	4	7701(a)(31	7701(a)(31	NUM
ftr-475	2997	5	)	)	PUNCT
ftr-475	2997	6	.	.	PUNCT
ftr-475	2998	1	441	441	NUM
ftr-475	2998	2	.	.	PUNCT
ftr-475	2998	3	regs	reg	NOUN
ftr-475	2998	4	.	.	PUNCT
ftr-475	2999	1	§	§	PROPN
ftr-475	2999	2	1.860g-3(a)(l	1.860g-3(a)(l	NUM
ftr-475	2999	3	)	)	PUNCT
ftr-475	2999	4	.	.	PUNCT
ftr-475	3000	1	442	442	NUM
ftr-475	3000	2	.	.	PUNCT
ftr-475	3001	1	see	see	VERB
ftr-475	3001	2	discussion	discussion	NOUN
ftr-475	3001	3	of	of	ADP
ftr-475	3001	4	withholding	withhold	VERB
ftr-475	3001	5	supra	supra	PROPN
ftr-475	3001	6	part	part	PROPN
ftr-475	3001	7	vi.a.2	vi.a.2	PROPN
ftr-475	3001	8	.	.	PUNCT
ftr-475	3002	1	[	[	X
ftr-475	3002	2	vol	vol	NOUN
ftr-475	3002	3	.	.	NOUN
ftr-475	3002	4	2:4	2:4	NUM
ftr-475	3002	5	tax	tax	NOUN
ftr-475	3002	6	aspects	aspect	NOUN
ftr-475	3002	7	of	of	ADP
ftr-475	3002	8	remic	remic	ADJ
ftr-475	3002	9	residual	residual	ADJ
ftr-475	3002	10	interests	interest	NOUN
ftr-475	3002	11	the	the	DET
ftr-475	3002	12	service	service	NOUN
ftr-475	3002	13	's	's	PART
ftr-475	3002	14	eventual	eventual	ADJ
ftr-475	3002	15	solution	solution	NOUN
ftr-475	3002	16	to	to	ADP
ftr-475	3002	17	this	this	DET
ftr-475	3002	18	concern	concern	NOUN
ftr-475	3002	19	is	be	AUX
ftr-475	3002	20	to	to	PART
ftr-475	3002	21	prohibit	prohibit	VERB
ftr-475	3002	22	transfers	transfer	NOUN
ftr-475	3002	23	to	to	ADP
ftr-475	3002	24	foreign	foreign	ADJ
ftr-475	3002	25	persons	person	NOUN
ftr-475	3002	26	unless	unless	SCONJ
ftr-475	3002	27	the	the	DET
ftr-475	3002	28	residual	residual	ADJ
ftr-475	3002	29	interest	interest	NOUN
ftr-475	3002	30	is	be	AUX
ftr-475	3002	31	structured	structure	VERB
ftr-475	3002	32	in	in	ADP
ftr-475	3002	33	such	such	DET
ftr-475	3002	34	a	a	DET
ftr-475	3002	35	way	way	NOUN
ftr-475	3002	36	that	that	PRON
ftr-475	3002	37	the	the	DET
ftr-475	3002	38	associated	associated	ADJ
ftr-475	3002	39	tax	tax	NOUN
ftr-475	3002	40	liability	liability	NOUN
ftr-475	3002	41	can	can	AUX
ftr-475	3002	42	be	be	AUX
ftr-475	3002	43	satisfied	satisfied	ADJ
ftr-475	3002	44	through	through	ADP
ftr-475	3002	45	withholding	withholding	NOUN
ftr-475	3002	46	as	as	SCONJ
ftr-475	3002	47	it	it	PRON
ftr-475	3002	48	becomes	become	VERB
ftr-475	3002	49	due	due	ADJ
ftr-475	3002	50	.	.	PUNCT
ftr-475	3003	1	in	in	ADP
ftr-475	3003	2	general	general	ADJ
ftr-475	3003	3	,	,	PUNCT
ftr-475	3003	4	a	a	DET
ftr-475	3003	5	residual	residual	ADJ
ftr-475	3003	6	interest	interest	NOUN
ftr-475	3003	7	may	may	AUX
ftr-475	3003	8	be	be	AUX
ftr-475	3003	9	transferred	transfer	VERB
ftr-475	3003	10	to	to	ADP
ftr-475	3003	11	a	a	DET
ftr-475	3003	12	foreign	foreign	ADJ
ftr-475	3003	13	person	person	NOUN
ftr-475	3003	14	if	if	SCONJ
ftr-475	3003	15	,	,	PUNCT
ftr-475	3003	16	at	at	ADP
ftr-475	3003	17	the	the	DET
ftr-475	3003	18	time	time	NOUN
ftr-475	3003	19	of	of	ADP
ftr-475	3003	20	transfer	transfer	NOUN
ftr-475	3003	21	,	,	PUNCT
ftr-475	3003	22	the	the	DET
ftr-475	3003	23	transferor	transferor	NOUN
ftr-475	3003	24	"	"	PUNCT
ftr-475	3003	25	reasonably	reasonably	ADV
ftr-475	3003	26	expects	expect	VERB
ftr-475	3003	27	"	"	PUNCT
ftr-475	3003	28	that	that	SCONJ
ftr-475	3003	29	for	for	ADP
ftr-475	3003	30	each	each	DET
ftr-475	3003	31	excess	excess	ADJ
ftr-475	3003	32	inclusion	inclusion	NOUN
ftr-475	3003	33	,	,	PUNCT
ftr-475	3003	34	(	(	PUNCT
ftr-475	3003	35	i	i	NOUN
ftr-475	3003	36	)	)	PUNCT
ftr-475	3003	37	the	the	DET
ftr-475	3003	38	remic	remic	NOUN
ftr-475	3003	39	will	will	AUX
ftr-475	3003	40	distribute	distribute	VERB
ftr-475	3003	41	to	to	ADP
ftr-475	3003	42	the	the	DET
ftr-475	3003	43	foreign	foreign	ADJ
ftr-475	3003	44	transferee	transferee	NOUN
ftr-475	3003	45	an	an	DET
ftr-475	3003	46	amount	amount	NOUN
ftr-475	3003	47	that	that	PRON
ftr-475	3003	48	will	will	AUX
ftr-475	3003	49	equal	equal	VERB
ftr-475	3003	50	at	at	ADV
ftr-475	3003	51	least	least	ADV
ftr-475	3003	52	30	30	NUM
ftr-475	3003	53	%	%	NOUN
ftr-475	3003	54	of	of	ADP
ftr-475	3003	55	the	the	DET
ftr-475	3003	56	excess	excess	ADJ
ftr-475	3003	57	inclusion	inclusion	NOUN
ftr-475	3003	58	,	,	PUNCT
ftr-475	3003	59	and	and	CCONJ
ftr-475	3003	60	(	(	PUNCT
ftr-475	3003	61	ii	ii	NOUN
ftr-475	3003	62	)	)	PUNCT
ftr-475	3003	63	each	each	DET
ftr-475	3003	64	such	such	ADJ
ftr-475	3003	65	amount	amount	NOUN
ftr-475	3003	66	will	will	AUX
ftr-475	3003	67	be	be	AUX
ftr-475	3003	68	distributed	distribute	VERB
ftr-475	3003	69	at	at	ADP
ftr-475	3003	70	or	or	CCONJ
ftr-475	3003	71	after	after	ADP
ftr-475	3003	72	the	the	DET
ftr-475	3003	73	time	time	NOUN
ftr-475	3003	74	at	at	ADP
ftr-475	3003	75	which	which	PRON
ftr-475	3003	76	the	the	DET
ftr-475	3003	77	excess	excess	ADJ
ftr-475	3003	78	inclusions	inclusion	NOUN
ftr-475	3003	79	accrues	accrue	VERB
ftr-475	3003	80	and	and	CCONJ
ftr-475	3003	81	no	no	PRON
ftr-475	3003	82	later	later	ADV
ftr-475	3003	83	than	than	ADP
ftr-475	3003	84	the	the	DET
ftr-475	3003	85	close	close	NOUN
ftr-475	3003	86	of	of	ADP
ftr-475	3003	87	the	the	DET
ftr-475	3003	88	calendar	calendar	NOUN
ftr-475	3003	89	year	year	NOUN
ftr-475	3003	90	following	follow	VERB
ftr-475	3003	91	the	the	DET
ftr-475	3003	92	calendar	calendar	NOUN
ftr-475	3003	93	year	year	NOUN
ftr-475	3003	94	of	of	ADP
ftr-475	3003	95	accrual	accrual	ADJ
ftr-475	3003	96	.	.	PUNCT
ftr-475	3003	97	"	"	PUNCT
ftr-475	3004	1	3	3	NUM
ftr-475	3004	2	as	as	SCONJ
ftr-475	3004	3	originally	originally	ADV
ftr-475	3004	4	proposed	propose	VERB
ftr-475	3004	5	,	,	PUNCT
ftr-475	3004	6	the	the	DET
ftr-475	3004	7	regulations	regulation	NOUN
ftr-475	3004	8	did	do	AUX
ftr-475	3004	9	not	not	PART
ftr-475	3004	10	specify	specify	VERB
ftr-475	3004	11	when	when	SCONJ
ftr-475	3004	12	the	the	DET
ftr-475	3004	13	requisite	requisite	ADJ
ftr-475	3004	14	cash	cash	NOUN
ftr-475	3004	15	amounts	amount	NOUN
ftr-475	3004	16	needed	need	VERB
ftr-475	3004	17	to	to	PART
ftr-475	3004	18	be	be	AUX
ftr-475	3004	19	distributed	distribute	VERB
ftr-475	3004	20	,	,	PUNCT
ftr-475	3004	21	other	other	ADJ
ftr-475	3004	22	than	than	ADP
ftr-475	3004	23	that	that	SCONJ
ftr-475	3004	24	they	they	PRON
ftr-475	3004	25	be	be	AUX
ftr-475	3004	26	distributed	distribute	VERB
ftr-475	3004	27	at	at	ADP
ftr-475	3004	28	some	some	DET
ftr-475	3004	29	point	point	NOUN
ftr-475	3004	30	in	in	ADP
ftr-475	3004	31	time	time	NOUN
ftr-475	3004	32	after	after	SCONJ
ftr-475	3004	33	the	the	DET
ftr-475	3004	34	excess	excess	ADJ
ftr-475	3004	35	inclusion	inclusion	NOUN
ftr-475	3004	36	tax	tax	NOUN
ftr-475	3004	37	liability	liability	NOUN
ftr-475	3004	38	accrued	accrue	VERB
ftr-475	3004	39	.	.	PUNCT
ftr-475	3005	1	while	while	SCONJ
ftr-475	3005	2	this	this	DET
ftr-475	3005	3	approach	approach	NOUN
ftr-475	3005	4	would	would	AUX
ftr-475	3005	5	ensure	ensure	VERB
ftr-475	3005	6	that	that	SCONJ
ftr-475	3005	7	tax	tax	NOUN
ftr-475	3005	8	on	on	ADP
ftr-475	3005	9	excess	excess	ADJ
ftr-475	3005	10	inclusion	inclusion	NOUN
ftr-475	3005	11	amounts	amount	NOUN
ftr-475	3005	12	would	would	AUX
ftr-475	3005	13	be	be	AUX
ftr-475	3005	14	collected	collect	VERB
ftr-475	3005	15	someday	someday	ADV
ftr-475	3005	16	,	,	PUNCT
ftr-475	3005	17	it	it	PRON
ftr-475	3005	18	granted	grant	VERB
ftr-475	3005	19	generous	generous	ADJ
ftr-475	3005	20	deferral	deferral	NOUN
ftr-475	3005	21	.	.	PUNCT
ftr-475	3006	1	remics	remic	NOUN
ftr-475	3006	2	soon	soon	ADV
ftr-475	3006	3	began	begin	VERB
ftr-475	3006	4	to	to	PART
ftr-475	3006	5	issue	issue	VERB
ftr-475	3006	6	residual	residual	ADJ
ftr-475	3006	7	interests	interest	NOUN
ftr-475	3006	8	that	that	PRON
ftr-475	3006	9	paid	pay	VERB
ftr-475	3006	10	out	out	ADP
ftr-475	3006	11	sufficient	sufficient	ADJ
ftr-475	3006	12	cash	cash	NOUN
ftr-475	3006	13	distributions	distribution	NOUN
ftr-475	3006	14	,	,	PUNCT
ftr-475	3006	15	but	but	CCONJ
ftr-475	3006	16	paid	pay	VERB
ftr-475	3006	17	it	it	PRON
ftr-475	3006	18	out	out	ADP
ftr-475	3006	19	late	late	ADV
ftr-475	3006	20	in	in	ADP
ftr-475	3006	21	the	the	DET
ftr-475	3006	22	life	life	NOUN
ftr-475	3006	23	of	of	ADP
ftr-475	3006	24	the	the	DET
ftr-475	3006	25	remic	remic	NOUN
ftr-475	3006	26	-	-	PUNCT
ftr-475	3006	27	for	for	ADP
ftr-475	3006	28	example	example	NOUN
ftr-475	3006	29	,	,	PUNCT
ftr-475	3006	30	a	a	DET
ftr-475	3006	31	bullet	bullet	NOUN
ftr-475	3006	32	payment	payment	NOUN
ftr-475	3006	33	of	of	ADP
ftr-475	3006	34	cash	cash	NOUN
ftr-475	3006	35	in	in	ADP
ftr-475	3006	36	year	year	NOUN
ftr-475	3006	37	thirty	thirty	NUM
ftr-475	3006	38	.	.	PUNCT
ftr-475	3007	1	true	true	ADJ
ftr-475	3007	2	,	,	PUNCT
ftr-475	3007	3	the	the	DET
ftr-475	3007	4	foreign	foreign	ADJ
ftr-475	3007	5	holder	holder	NOUN
ftr-475	3007	6	would	would	AUX
ftr-475	3007	7	pay	pay	VERB
ftr-475	3007	8	tax	tax	NOUN
ftr-475	3007	9	,	,	PUNCT
ftr-475	3007	10	but	but	CCONJ
ftr-475	3007	11	only	only	ADV
ftr-475	3007	12	after	after	ADP
ftr-475	3007	13	many	many	ADJ
ftr-475	3007	14	years	year	NOUN
ftr-475	3007	15	of	of	ADP
ftr-475	3007	16	deferral	deferral	NOUN
ftr-475	3007	17	.	.	PUNCT
ftr-475	3008	1	it	it	PRON
ftr-475	3008	2	was	be	AUX
ftr-475	3008	3	somewhat	somewhat	ADV
ftr-475	3008	4	surprising	surprising	ADJ
ftr-475	3008	5	that	that	SCONJ
ftr-475	3008	6	the	the	DET
ftr-475	3008	7	service	service	NOUN
ftr-475	3008	8	initially	initially	ADV
ftr-475	3008	9	failed	fail	VERB
ftr-475	3008	10	to	to	PART
ftr-475	3008	11	anticipate	anticipate	VERB
ftr-475	3008	12	this	this	DET
ftr-475	3008	13	situation	situation	NOUN
ftr-475	3008	14	;	;	PUNCT
ftr-475	3008	15	the	the	DET
ftr-475	3008	16	marketplace	marketplace	NOUN
ftr-475	3008	17	,	,	PUNCT
ftr-475	3008	18	however	however	ADV
ftr-475	3008	19	,	,	PUNCT
ftr-475	3008	20	seized	seize	VERB
ftr-475	3008	21	on	on	ADP
ftr-475	3008	22	it	it	PRON
ftr-475	3008	23	.	.	PUNCT
ftr-475	3009	1	in	in	ADP
ftr-475	3009	2	very	very	ADV
ftr-475	3009	3	short	short	ADJ
ftr-475	3009	4	order	order	NOUN
ftr-475	3009	5	,	,	PUNCT
ftr-475	3009	6	a	a	DET
ftr-475	3009	7	large	large	ADJ
ftr-475	3009	8	proportion	proportion	NOUN
ftr-475	3009	9	of	of	ADP
ftr-475	3009	10	remic	remic	ADJ
ftr-475	3009	11	residual	residual	ADJ
ftr-475	3009	12	interests	interest	NOUN
ftr-475	3009	13	began	begin	VERB
ftr-475	3009	14	to	to	PART
ftr-475	3009	15	flow	flow	VERB
ftr-475	3009	16	offshore	offshore	ADV
ftr-475	3009	17	into	into	ADP
ftr-475	3009	18	the	the	DET
ftr-475	3009	19	hands	hand	NOUN
ftr-475	3009	20	of	of	ADP
ftr-475	3009	21	foreign	foreign	ADJ
ftr-475	3009	22	holders	holder	NOUN
ftr-475	3009	23	.	.	PUNCT
ftr-475	3010	1	with	with	ADP
ftr-475	3010	2	some	some	DET
ftr-475	3010	3	prompting	prompt	VERB
ftr-475	3010	4	from	from	ADP
ftr-475	3010	5	jealous	jealous	ADJ
ftr-475	3010	6	domestic	domestic	ADJ
ftr-475	3010	7	residual	residual	ADJ
ftr-475	3010	8	buyers	buyer	NOUN
ftr-475	3010	9	(	(	PUNCT
ftr-475	3010	10	as	as	SCONJ
ftr-475	3010	11	rumor	rumor	NOUN
ftr-475	3010	12	has	have	AUX
ftr-475	3010	13	it	it	PRON
ftr-475	3010	14	)	)	PUNCT
ftr-475	3010	15	,	,	PUNCT
ftr-475	3010	16	the	the	DET
ftr-475	3010	17	service	service	NOUN
ftr-475	3010	18	reacted	react	VERB
ftr-475	3010	19	by	by	ADP
ftr-475	3010	20	amending	amend	VERB
ftr-475	3010	21	the	the	DET
ftr-475	3010	22	proposed	propose	VERB
ftr-475	3010	23	regulations	regulation	NOUN
ftr-475	3010	24	,	,	PUNCT
ftr-475	3010	25	as	as	SCONJ
ftr-475	3010	26	described	describe	VERB
ftr-475	3010	27	above	above	ADV
ftr-475	3010	28	,	,	PUNCT
ftr-475	3010	29	to	to	PART
ftr-475	3010	30	provide	provide	VERB
ftr-475	3010	31	that	that	SCONJ
ftr-475	3010	32	the	the	DET
ftr-475	3010	33	requisite	requisite	ADJ
ftr-475	3010	34	cash	cash	NOUN
ftr-475	3010	35	distributions	distribution	NOUN
ftr-475	3010	36	must	must	AUX
ftr-475	3010	37	be	be	AUX
ftr-475	3010	38	made	make	VERB
ftr-475	3010	39	by	by	ADP
ftr-475	3010	40	the	the	DET
ftr-475	3010	41	end	end	NOUN
ftr-475	3010	42	of	of	ADP
ftr-475	3010	43	the	the	DET
ftr-475	3010	44	calendar	calendar	NOUN
ftr-475	3010	45	year	year	NOUN
ftr-475	3010	46	following	follow	VERB
ftr-475	3010	47	the	the	DET
ftr-475	3010	48	calendar	calendar	NOUN
ftr-475	3010	49	year	year	NOUN
ftr-475	3010	50	in	in	ADP
ftr-475	3010	51	which	which	PRON
ftr-475	3010	52	the	the	DET
ftr-475	3010	53	tax	tax	NOUN
ftr-475	3010	54	liability	liability	NOUN
ftr-475	3010	55	for	for	ADP
ftr-475	3010	56	excess	excess	ADJ
ftr-475	3010	57	inclusion	inclusion	NOUN
ftr-475	3010	58	amounts	amount	NOUN
ftr-475	3010	59	accrued	accrue	VERB
ftr-475	3010	60	.	.	PUNCT
ftr-475	3011	1	although	although	SCONJ
ftr-475	3011	2	the	the	DET
ftr-475	3011	3	intent	intent	NOUN
ftr-475	3011	4	of	of	ADP
ftr-475	3011	5	the	the	DET
ftr-475	3011	6	service	service	NOUN
ftr-475	3011	7	was	be	AUX
ftr-475	3011	8	not	not	PART
ftr-475	3011	9	to	to	PART
ftr-475	3011	10	impose	impose	VERB
ftr-475	3011	11	an	an	DET
ftr-475	3011	12	outright	outright	ADJ
ftr-475	3011	13	prohibition	prohibition	NOUN
ftr-475	3011	14	on	on	ADP
ftr-475	3011	15	transfers	transfer	NOUN
ftr-475	3011	16	to	to	ADP
ftr-475	3011	17	foreign	foreign	ADJ
ftr-475	3011	18	persons	person	NOUN
ftr-475	3011	19	,	,	PUNCT
ftr-475	3011	20	in	in	ADP
ftr-475	3011	21	actuality	actuality	NOUN
ftr-475	3011	22	its	its	PRON
ftr-475	3011	23	restrictions	restriction	NOUN
ftr-475	3011	24	on	on	ADP
ftr-475	3011	25	the	the	DET
ftr-475	3011	26	type	type	NOUN
ftr-475	3011	27	of	of	ADP
ftr-475	3011	28	residual	residual	ADJ
ftr-475	3011	29	interests	interest	NOUN
ftr-475	3011	30	that	that	PRON
ftr-475	3011	31	can	can	AUX
ftr-475	3011	32	be	be	AUX
ftr-475	3011	33	so	so	ADV
ftr-475	3011	34	transferred	transfer	VERB
ftr-475	3011	35	has	have	AUX
ftr-475	3011	36	largely	largely	ADV
ftr-475	3011	37	had	have	VERB
ftr-475	3011	38	that	that	DET
ftr-475	3011	39	effect	effect	NOUN
ftr-475	3011	40	.	.	PUNCT
ftr-475	3012	1	the	the	DET
ftr-475	3012	2	author	author	NOUN
ftr-475	3012	3	is	be	AUX
ftr-475	3012	4	aware	aware	ADJ
ftr-475	3012	5	of	of	ADP
ftr-475	3012	6	few	few	ADJ
ftr-475	3012	7	situations	situation	NOUN
ftr-475	3012	8	where	where	SCONJ
ftr-475	3012	9	the	the	DET
ftr-475	3012	10	parties	party	NOUN
ftr-475	3012	11	were	be	AUX
ftr-475	3012	12	willing	willing	ADJ
ftr-475	3012	13	to	to	PART
ftr-475	3012	14	go	go	VERB
ftr-475	3012	15	through	through	ADP
ftr-475	3012	16	the	the	DET
ftr-475	3012	17	inconvenience	inconvenience	NOUN
ftr-475	3012	18	of	of	ADP
ftr-475	3012	19	structuring	structure	VERB
ftr-475	3012	20	a	a	DET
ftr-475	3012	21	residual	residual	ADJ
ftr-475	3012	22	interest	interest	NOUN
ftr-475	3012	23	that	that	PRON
ftr-475	3012	24	could	could	AUX
ftr-475	3012	25	be	be	AUX
ftr-475	3012	26	held	hold	VERB
ftr-475	3012	27	by	by	ADP
ftr-475	3012	28	foreign	foreign	ADJ
ftr-475	3012	29	persons	person	NOUN
ftr-475	3012	30	.	.	PUNCT
ftr-475	3013	1	for	for	ADP
ftr-475	3013	2	those	those	PRON
ftr-475	3013	3	that	that	PRON
ftr-475	3013	4	are	be	AUX
ftr-475	3013	5	inclined	incline	VERB
ftr-475	3013	6	to	to	PART
ftr-475	3013	7	structure	structure	VERB
ftr-475	3013	8	such	such	ADJ
ftr-475	3013	9	residual	residual	ADJ
ftr-475	3013	10	interests	interest	NOUN
ftr-475	3013	11	,	,	PUNCT
ftr-475	3013	12	however	however	ADV
ftr-475	3013	13	,	,	PUNCT
ftr-475	3013	14	the	the	DET
ftr-475	3013	15	thrust	thrust	NOUN
ftr-475	3013	16	of	of	ADP
ftr-475	3013	17	the	the	DET
ftr-475	3013	18	regulations	regulation	NOUN
ftr-475	3013	19	is	be	AUX
ftr-475	3013	20	on	on	ADP
ftr-475	3013	21	what	what	PRON
ftr-475	3013	22	characteristics	characteristic	VERB
ftr-475	3013	23	the	the	DET
ftr-475	3013	24	transferor	transferor	NOUN
ftr-475	3013	25	reasonably	reasonably	ADV
ftr-475	3013	26	expects	expect	VERB
ftr-475	3013	27	a	a	DET
ftr-475	3013	28	residual	residual	ADJ
ftr-475	3013	29	interest	interest	NOUN
ftr-475	3013	30	to	to	PART
ftr-475	3013	31	have	have	VERB
ftr-475	3013	32	.	.	PUNCT
ftr-475	3014	1	although	although	SCONJ
ftr-475	3014	2	not	not	PART
ftr-475	3014	3	specifically	specifically	ADV
ftr-475	3014	4	stated	state	VERB
ftr-475	3014	5	,	,	PUNCT
ftr-475	3014	6	to	to	PART
ftr-475	3014	7	be	be	AUX
ftr-475	3014	8	reasonable	reasonable	ADJ
ftr-475	3014	9	an	an	DET
ftr-475	3014	10	expectation	expectation	NOUN
ftr-475	3014	11	probably	probably	ADV
ftr-475	3014	12	must	must	AUX
ftr-475	3014	13	be	be	AUX
ftr-475	3014	14	one	one	NUM
ftr-475	3014	15	that	that	PRON
ftr-475	3014	16	is	be	AUX
ftr-475	3014	17	based	base	VERB
ftr-475	3014	18	on	on	ADP
ftr-475	3014	19	the	the	DET
ftr-475	3014	20	assumed	assumed	ADJ
ftr-475	3014	21	prepayment	prepayment	NOUN
ftr-475	3014	22	and	and	CCONJ
ftr-475	3014	23	reinvestment	reinvestment	NOUN
ftr-475	3014	24	assumptions	assumption	NOUN
ftr-475	3014	25	,	,	PUNCT
ftr-475	3014	26	events	event	NOUN
ftr-475	3014	27	that	that	PRON
ftr-475	3014	28	have	have	AUX
ftr-475	3014	29	occurred	occur	VERB
ftr-475	3014	30	up	up	ADP
ftr-475	3014	31	to	to	ADP
ftr-475	3014	32	the	the	DET
ftr-475	3014	33	time	time	NOUN
ftr-475	3014	34	of	of	ADP
ftr-475	3014	35	the	the	DET
ftr-475	3014	36	transfer	transfer	NOUN
ftr-475	3014	37	,	,	PUNCT
ftr-475	3014	38	and	and	CCONJ
ftr-475	3014	39	any	any	DET
ftr-475	3014	40	required	required	ADJ
ftr-475	3014	41	or	or	CCONJ
ftr-475	3014	42	443	443	NUM
ftr-475	3014	43	.	.	PUNCT
ftr-475	3015	1	regs	regs	PROPN
ftr-475	3015	2	.	.	PUNCT
ftr-475	3016	1	§	§	PROPN
ftr-475	3016	2	1.860g-3(a)(2)(i	1.860g-3(a)(2)(i	NUM
ftr-475	3016	3	)	)	PUNCT
ftr-475	3016	4	.	.	PUNCT
ftr-475	3017	1	19941	19941	NUM
ftr-475	3017	2	florida	florida	PROPN
ftr-475	3017	3	tax	tax	PROPN
ftr-475	3017	4	review	review	NOUN
ftr-475	3017	5	permitted	permit	VERB
ftr-475	3017	6	clean	clean	ADJ
ftr-475	3017	7	up	up	ADP
ftr-475	3017	8	calls	call	NOUN
ftr-475	3017	9	or	or	CCONJ
ftr-475	3017	10	any	any	DET
ftr-475	3017	11	required	required	ADJ
ftr-475	3017	12	qualified	qualified	ADJ
ftr-475	3017	13	liquidation.4	liquidation.4	NOUN
ftr-475	3017	14	"	"	PUNCT
ftr-475	3017	15	under	under	ADP
ftr-475	3017	16	a	a	DET
ftr-475	3017	17	special	special	ADJ
ftr-475	3017	18	safe	safe	ADJ
ftr-475	3017	19	harbor	harbor	NOUN
ftr-475	3017	20	,	,	PUNCT
ftr-475	3017	21	a	a	DET
ftr-475	3017	22	transferor	transferor	NOUN
ftr-475	3017	23	will	will	AUX
ftr-475	3017	24	be	be	AUX
ftr-475	3017	25	considered	consider	VERB
ftr-475	3017	26	to	to	PART
ftr-475	3017	27	have	have	VERB
ftr-475	3017	28	a	a	DET
ftr-475	3017	29	reasonable	reasonable	ADJ
ftr-475	3017	30	expectation	expectation	NOUN
ftr-475	3017	31	if	if	SCONJ
ftr-475	3017	32	the	the	DET
ftr-475	3017	33	residual	residual	ADJ
ftr-475	3017	34	interest	interest	NOUN
ftr-475	3017	35	would	would	AUX
ftr-475	3017	36	have	have	VERB
ftr-475	3017	37	the	the	DET
ftr-475	3017	38	requisite	requisite	ADJ
ftr-475	3017	39	characteristics	characteristic	NOUN
ftr-475	3017	40	were	be	AUX
ftr-475	3017	41	the	the	DET
ftr-475	3017	42	remic	remic	NOUN
ftr-475	3017	43	's	's	PART
ftr-475	3017	44	qualified	qualified	ADJ
ftr-475	3017	45	mortgages	mortgage	NOUN
ftr-475	3017	46	to	to	PART
ftr-475	3017	47	prepay	prepay	VERB
ftr-475	3017	48	at	at	ADP
ftr-475	3017	49	each	each	DET
ftr-475	3017	50	rate	rate	NOUN
ftr-475	3017	51	within	within	ADP
ftr-475	3017	52	a	a	DET
ftr-475	3017	53	range	range	NOUN
ftr-475	3017	54	of	of	ADP
ftr-475	3017	55	rates	rate	NOUN
ftr-475	3017	56	from	from	ADP
ftr-475	3017	57	50	50	NUM
ftr-475	3017	58	%	%	NOUN
ftr-475	3017	59	to	to	ADP
ftr-475	3017	60	200	200	NUM
ftr-475	3017	61	%	%	NOUN
ftr-475	3017	62	of	of	ADP
ftr-475	3017	63	the	the	DET
ftr-475	3017	64	assumed	assume	VERB
ftr-475	3017	65	prepayment	prepayment	NOUN
ftr-475	3017	66	speed.445	speed.445	NOUN
ftr-475	3017	67	some	some	DET
ftr-475	3017	68	interesting	interesting	ADJ
ftr-475	3017	69	or	or	CCONJ
ftr-475	3017	70	odd	odd	ADJ
ftr-475	3017	71	features	feature	NOUN
ftr-475	3017	72	of	of	ADP
ftr-475	3017	73	the	the	DET
ftr-475	3017	74	rules	rule	NOUN
ftr-475	3017	75	relating	relate	VERB
ftr-475	3017	76	to	to	ADP
ftr-475	3017	77	foreign	foreign	ADJ
ftr-475	3017	78	transfers	transfer	NOUN
ftr-475	3017	79	are	be	AUX
ftr-475	3017	80	worth	worth	ADJ
ftr-475	3017	81	noting	note	VERB
ftr-475	3017	82	.	.	PUNCT
ftr-475	3018	1	first	first	ADV
ftr-475	3018	2	,	,	PUNCT
ftr-475	3018	3	the	the	DET
ftr-475	3018	4	rules	rule	NOUN
ftr-475	3018	5	literally	literally	ADV
ftr-475	3018	6	apply	apply	VERB
ftr-475	3018	7	to	to	ADP
ftr-475	3018	8	any	any	DET
ftr-475	3018	9	transfer	transfer	NOUN
ftr-475	3018	10	of	of	ADP
ftr-475	3018	11	a	a	DET
ftr-475	3018	12	residual	residual	ADJ
ftr-475	3018	13	interest	interest	NOUN
ftr-475	3018	14	to	to	ADP
ftr-475	3018	15	a	a	DET
ftr-475	3018	16	foreign	foreign	ADJ
ftr-475	3018	17	person	person	NOUN
ftr-475	3018	18	,	,	PUNCT
ftr-475	3018	19	and	and	CCONJ
ftr-475	3018	20	they	they	PRON
ftr-475	3018	21	apply	apply	VERB
ftr-475	3018	22	even	even	ADV
ftr-475	3018	23	if	if	SCONJ
ftr-475	3018	24	the	the	DET
ftr-475	3018	25	transferor	transferor	NOUN
ftr-475	3018	26	is	be	AUX
ftr-475	3018	27	itself	itself	PRON
ftr-475	3018	28	a	a	DET
ftr-475	3018	29	foreign	foreign	ADJ
ftr-475	3018	30	person.4	person.4	NOUN
ftr-475	3018	31	'	'	PUNCT
ftr-475	3018	32	thus	thus	ADV
ftr-475	3018	33	,	,	PUNCT
ftr-475	3018	34	if	if	SCONJ
ftr-475	3018	35	a	a	DET
ftr-475	3018	36	residual	residual	ADJ
ftr-475	3018	37	interest	interest	NOUN
ftr-475	3018	38	was	be	AUX
ftr-475	3018	39	transferred	transfer	VERB
ftr-475	3018	40	to	to	ADP
ftr-475	3018	41	a	a	DET
ftr-475	3018	42	foreign	foreign	ADJ
ftr-475	3018	43	person	person	NOUN
ftr-475	3018	44	prior	prior	ADV
ftr-475	3018	45	to	to	ADP
ftr-475	3018	46	the	the	DET
ftr-475	3018	47	effective	effective	ADJ
ftr-475	3018	48	date	date	NOUN
ftr-475	3018	49	of	of	ADP
ftr-475	3018	50	the	the	DET
ftr-475	3018	51	regulations	regulation	NOUN
ftr-475	3018	52	,	,	PUNCT
ftr-475	3018	53	that	that	DET
ftr-475	3018	54	grandfathering	grandfathering	NOUN
ftr-475	3018	55	is	be	AUX
ftr-475	3018	56	lost	lose	VERB
ftr-475	3018	57	upon	upon	SCONJ
ftr-475	3018	58	a	a	DET
ftr-475	3018	59	subsequent	subsequent	ADJ
ftr-475	3018	60	transfer	transfer	NOUN
ftr-475	3018	61	to	to	ADP
ftr-475	3018	62	another	another	DET
ftr-475	3018	63	foreign	foreign	ADJ
ftr-475	3018	64	person	person	NOUN
ftr-475	3018	65	.	.	PUNCT
ftr-475	3019	1	more	more	ADV
ftr-475	3019	2	significantly	significantly	ADV
ftr-475	3019	3	,	,	PUNCT
ftr-475	3019	4	the	the	DET
ftr-475	3019	5	rule	rule	NOUN
ftr-475	3019	6	is	be	AUX
ftr-475	3019	7	automatic	automatic	ADJ
ftr-475	3019	8	and	and	CCONJ
ftr-475	3019	9	therefore	therefore	ADV
ftr-475	3019	10	is	be	AUX
ftr-475	3019	11	a	a	DET
ftr-475	3019	12	double	double	ADJ
ftr-475	3019	13	-	-	PUNCT
ftr-475	3019	14	edged	edge	VERB
ftr-475	3019	15	sword	sword	NOUN
ftr-475	3019	16	.	.	PUNCT
ftr-475	3020	1	if	if	SCONJ
ftr-475	3020	2	a	a	DET
ftr-475	3020	3	foreign	foreign	ADJ
ftr-475	3020	4	person	person	NOUN
ftr-475	3020	5	obtains	obtain	VERB
ftr-475	3020	6	a	a	DET
ftr-475	3020	7	residual	residual	ADJ
ftr-475	3020	8	interest	interest	NOUN
ftr-475	3020	9	,	,	PUNCT
ftr-475	3020	10	then	then	ADV
ftr-475	3020	11	apparently	apparently	ADV
ftr-475	3020	12	the	the	DET
ftr-475	3020	13	service	service	NOUN
ftr-475	3020	14	is	be	AUX
ftr-475	3020	15	not	not	PART
ftr-475	3020	16	able	able	ADJ
ftr-475	3020	17	to	to	PART
ftr-475	3020	18	pursue	pursue	VERB
ftr-475	3020	19	or	or	CCONJ
ftr-475	3020	20	assert	assert	VERB
ftr-475	3020	21	any	any	DET
ftr-475	3020	22	unpaid	unpaid	ADJ
ftr-475	3020	23	remic	remic	NOUN
ftr-475	3020	24	taxes	taxis	NOUN
ftr-475	3020	25	directly	directly	ADV
ftr-475	3020	26	against	against	ADP
ftr-475	3020	27	the	the	DET
ftr-475	3020	28	foreign	foreign	ADJ
ftr-475	3020	29	person	person	NOUN
ftr-475	3020	30	,	,	PUNCT
ftr-475	3020	31	"	"	PUNCT
ftr-475	3020	32	7	7	NUM
ftr-475	3020	33	since	since	SCONJ
ftr-475	3020	34	for	for	ADP
ftr-475	3020	35	tax	tax	NOUN
ftr-475	3020	36	purposes	purpose	NOUN
ftr-475	3020	37	no	no	DET
ftr-475	3020	38	transfer	transfer	NOUN
ftr-475	3020	39	occurred	occur	VERB
ftr-475	3020	40	.	.	PUNCT
ftr-475	3021	1	that	that	PRON
ftr-475	3021	2	seems	seem	VERB
ftr-475	3021	3	to	to	PART
ftr-475	3021	4	be	be	AUX
ftr-475	3021	5	a	a	DET
ftr-475	3021	6	silly	silly	ADJ
ftr-475	3021	7	result	result	NOUN
ftr-475	3021	8	.	.	PUNCT
ftr-475	3022	1	second	second	ADV
ftr-475	3022	2	,	,	PUNCT
ftr-475	3022	3	the	the	DET
ftr-475	3022	4	rules	rule	NOUN
ftr-475	3022	5	only	only	ADV
ftr-475	3022	6	apply	apply	VERB
ftr-475	3022	7	to	to	ADP
ftr-475	3022	8	direct	direct	ADJ
ftr-475	3022	9	transfers	transfer	NOUN
ftr-475	3022	10	of	of	ADP
ftr-475	3022	11	ownership	ownership	NOUN
ftr-475	3022	12	interests	interest	NOUN
ftr-475	3022	13	.	.	PUNCT
ftr-475	3023	1	a	a	DET
ftr-475	3023	2	foreign	foreign	ADJ
ftr-475	3023	3	person	person	NOUN
ftr-475	3023	4	that	that	PRON
ftr-475	3023	5	holds	hold	VERB
ftr-475	3023	6	an	an	DET
ftr-475	3023	7	interest	interest	NOUN
ftr-475	3023	8	in	in	ADP
ftr-475	3023	9	a	a	DET
ftr-475	3023	10	domestic	domestic	ADJ
ftr-475	3023	11	pass	pass	NOUN
ftr-475	3023	12	through	through	ADP
ftr-475	3023	13	entity	entity	NOUN
ftr-475	3023	14	(	(	PUNCT
ftr-475	3023	15	such	such	ADJ
ftr-475	3023	16	as	as	ADP
ftr-475	3023	17	a	a	DET
ftr-475	3023	18	partnership	partnership	NOUN
ftr-475	3023	19	,	,	PUNCT
ftr-475	3023	20	ric	ric	PROPN
ftr-475	3023	21	or	or	CCONJ
ftr-475	3023	22	reit	reit	NOUN
ftr-475	3023	23	)	)	PUNCT
ftr-475	3023	24	the	the	DET
ftr-475	3023	25	assets	asset	NOUN
ftr-475	3023	26	of	of	ADP
ftr-475	3023	27	which	which	PRON
ftr-475	3023	28	include	include	VERB
ftr-475	3023	29	a	a	DET
ftr-475	3023	30	residual	residual	ADJ
ftr-475	3023	31	interest	interest	NOUN
ftr-475	3023	32	is	be	AUX
ftr-475	3023	33	not	not	PART
ftr-475	3023	34	deemed	deem	VERB
ftr-475	3023	35	to	to	PART
ftr-475	3023	36	acquire	acquire	VERB
ftr-475	3023	37	or	or	CCONJ
ftr-475	3023	38	transfer	transfer	VERB
ftr-475	3023	39	a	a	DET
ftr-475	3023	40	residual	residual	ADJ
ftr-475	3023	41	interest	interest	NOUN
ftr-475	3023	42	merely	merely	ADV
ftr-475	3023	43	by	by	ADP
ftr-475	3023	44	acquiring	acquire	VERB
ftr-475	3023	45	or	or	CCONJ
ftr-475	3023	46	transferring	transfer	VERB
ftr-475	3023	47	an	an	DET
ftr-475	3023	48	interest	interest	NOUN
ftr-475	3023	49	in	in	ADP
ftr-475	3023	50	the	the	DET
ftr-475	3023	51	pass	pass	VERB
ftr-475	3023	52	-	-	PUNCT
ftr-475	3023	53	through	through	ADP
ftr-475	3023	54	entity	entity	NOUN
ftr-475	3023	55	.	.	PUNCT
ftr-475	3024	1	since	since	SCONJ
ftr-475	3024	2	each	each	PRON
ftr-475	3024	3	of	of	ADP
ftr-475	3024	4	these	these	DET
ftr-475	3024	5	entities	entity	NOUN
ftr-475	3024	6	clearly	clearly	ADV
ftr-475	3024	7	are	be	AUX
ftr-475	3024	8	u.s	u.s	PROPN
ftr-475	3024	9	.	.	PROPN
ftr-475	3024	10	persons	person	NOUN
ftr-475	3024	11	,	,	PUNCT
ftr-475	3024	12	the	the	DET
ftr-475	3024	13	rules	rule	NOUN
ftr-475	3024	14	for	for	ADP
ftr-475	3024	15	transfers	transfer	NOUN
ftr-475	3024	16	to	to	ADP
ftr-475	3024	17	foreign	foreign	ADJ
ftr-475	3024	18	persons	person	NOUN
ftr-475	3024	19	would	would	AUX
ftr-475	3024	20	not	not	PART
ftr-475	3024	21	apply	apply	VERB
ftr-475	3024	22	.	.	PUNCT
ftr-475	3025	1	a	a	DET
ftr-475	3025	2	partnership	partnership	NOUN
ftr-475	3025	3	would	would	AUX
ftr-475	3025	4	appear	appear	VERB
ftr-475	3025	5	to	to	PART
ftr-475	3025	6	be	be	AUX
ftr-475	3025	7	a	a	DET
ftr-475	3025	8	particularly	particularly	ADV
ftr-475	3025	9	attractive	attractive	ADJ
ftr-475	3025	10	vehicle	vehicle	NOUN
ftr-475	3025	11	for	for	ADP
ftr-475	3025	12	foreign	foreign	ADJ
ftr-475	3025	13	persons	person	NOUN
ftr-475	3025	14	to	to	PART
ftr-475	3025	15	hold	hold	VERB
ftr-475	3025	16	residual	residual	ADJ
ftr-475	3025	17	interests	interest	NOUN
ftr-475	3025	18	,	,	PUNCT
ftr-475	3025	19	since	since	SCONJ
ftr-475	3025	20	the	the	DET
ftr-475	3025	21	character	character	NOUN
ftr-475	3025	22	of	of	ADP
ftr-475	3025	23	the	the	DET
ftr-475	3025	24	partnership	partnership	NOUN
ftr-475	3025	25	's	's	PART
ftr-475	3025	26	income	income	NOUN
ftr-475	3025	27	items	item	NOUN
ftr-475	3025	28	would	would	AUX
ftr-475	3025	29	flow	flow	VERB
ftr-475	3025	30	through	through	ADP
ftr-475	3025	31	to	to	ADP
ftr-475	3025	32	the	the	DET
ftr-475	3025	33	holder.448	holder.448	NOUN
ftr-475	3025	34	a	a	DET
ftr-475	3025	35	foreign	foreign	ADJ
ftr-475	3025	36	holder	holder	NOUN
ftr-475	3025	37	would	would	AUX
ftr-475	3025	38	be	be	AUX
ftr-475	3025	39	subject	subject	ADJ
ftr-475	3025	40	to	to	ADP
ftr-475	3025	41	withholding	withhold	VERB
ftr-475	3025	42	at	at	ADP
ftr-475	3025	43	the	the	DET
ftr-475	3025	44	partner444	partner444	PROPN
ftr-475	3025	45	.	.	PUNCT
ftr-475	3026	1	cf	cf	NOUN
ftr-475	3026	2	.	.	PUNCT
ftr-475	3026	3	regs	regs	PROPN
ftr-475	3026	4	.	.	PUNCT
ftr-475	3027	1	§	§	PROPN
ftr-475	3027	2	1.860e-1(a)(3)(iv)(d	1.860e-1(a)(3)(iv)(d	NUM
ftr-475	3027	3	)	)	PUNCT
ftr-475	3027	4	(	(	PUNCT
ftr-475	3027	5	providing	provide	VERB
ftr-475	3027	6	method	method	NOUN
ftr-475	3027	7	for	for	ADP
ftr-475	3027	8	determining	determine	VERB
ftr-475	3027	9	value	value	NOUN
ftr-475	3027	10	of	of	ADP
ftr-475	3027	11	anticipated	anticipate	VERB
ftr-475	3027	12	payments	payment	NOUN
ftr-475	3027	13	)	)	PUNCT
ftr-475	3027	14	;	;	PUNCT
ftr-475	3027	15	regs	reg	NOUN
ftr-475	3027	16	.	.	PUNCT
ftr-475	3028	1	§	§	PROPN
ftr-475	3028	2	1.860e-2(a)(3	1.860e-2(a)(3	NUM
ftr-475	3028	3	)	)	PUNCT
ftr-475	3028	4	(	(	PUNCT
ftr-475	3028	5	providing	provide	VERB
ftr-475	3028	6	method	method	NOUN
ftr-475	3028	7	for	for	ADP
ftr-475	3028	8	calculating	calculate	VERB
ftr-475	3028	9	anticipated	anticipate	VERB
ftr-475	3028	10	excess	excess	ADJ
ftr-475	3028	11	inclusions	inclusion	NOUN
ftr-475	3028	12	)	)	PUNCT
ftr-475	3028	13	.	.	PUNCT
ftr-475	3029	1	445	445	NUM
ftr-475	3029	2	.	.	PUNCT
ftr-475	3030	1	regs	regs	PROPN
ftr-475	3030	2	.	.	PUNCT
ftr-475	3031	1	§	§	PROPN
ftr-475	3031	2	1.860g-3(a)(2)(ii	1.860g-3(a)(2)(ii	NUM
ftr-475	3031	3	)	)	PUNCT
ftr-475	3031	4	.	.	PUNCT
ftr-475	3032	1	446	446	NUM
ftr-475	3032	2	.	.	PUNCT
ftr-475	3032	3	regs	regs	PROPN
ftr-475	3032	4	.	.	PUNCT
ftr-475	3033	1	§	§	PROPN
ftr-475	3033	2	1.860g-3(a)(1	1.860g-3(a)(1	NUM
ftr-475	3033	3	)	)	PUNCT
ftr-475	3033	4	,	,	PUNCT
ftr-475	3033	5	(	(	PUNCT
ftr-475	3033	6	4	4	NUM
ftr-475	3033	7	)	)	PUNCT
ftr-475	3033	8	.	.	PUNCT
ftr-475	3034	1	447	447	NUM
ftr-475	3034	2	.	.	PUNCT
ftr-475	3035	1	the	the	DET
ftr-475	3035	2	foreign	foreign	ADJ
ftr-475	3035	3	person	person	NOUN
ftr-475	3035	4	may	may	AUX
ftr-475	3035	5	be	be	AUX
ftr-475	3035	6	subject	subject	ADJ
ftr-475	3035	7	to	to	ADP
ftr-475	3035	8	transferee	transferee	PROPN
ftr-475	3035	9	liability	liability	NOUN
ftr-475	3035	10	,	,	PUNCT
ftr-475	3035	11	but	but	CCONJ
ftr-475	3035	12	that	that	PRON
ftr-475	3035	13	would	would	AUX
ftr-475	3035	14	seem	seem	VERB
ftr-475	3035	15	to	to	PART
ftr-475	3035	16	be	be	AUX
ftr-475	3035	17	a	a	DET
ftr-475	3035	18	rather	rather	ADV
ftr-475	3035	19	slender	slender	ADJ
ftr-475	3035	20	reed	reed	NOUN
ftr-475	3035	21	.	.	PUNCT
ftr-475	3036	1	448	448	NUM
ftr-475	3036	2	.	.	PUNCT
ftr-475	3037	1	the	the	DET
ftr-475	3037	2	recently	recently	ADV
ftr-475	3037	3	proposed	propose	VERB
ftr-475	3037	4	anti	anti	ADJ
ftr-475	3037	5	-	-	ADJ
ftr-475	3037	6	abuse	abuse	ADJ
ftr-475	3037	7	rule	rule	NOUN
ftr-475	3037	8	under	under	ADP
ftr-475	3037	9	§	§	PROPN
ftr-475	3037	10	701	701	NUM
ftr-475	3037	11	should	should	AUX
ftr-475	3037	12	be	be	AUX
ftr-475	3037	13	considered	consider	VERB
ftr-475	3037	14	in	in	ADP
ftr-475	3037	15	this	this	DET
ftr-475	3037	16	context	context	NOUN
ftr-475	3037	17	.	.	PUNCT
ftr-475	3038	1	see	see	VERB
ftr-475	3038	2	prop	prop	NOUN
ftr-475	3038	3	.	.	PUNCT
ftr-475	3039	1	regs	regs	PROPN
ftr-475	3039	2	.	.	PUNCT
ftr-475	3040	1	§	§	PROPN
ftr-475	3040	2	1.701	1.701	NUM
ftr-475	3040	3	-	-	SYM
ftr-475	3040	4	2	2	NUM
ftr-475	3040	5	.	.	PUNCT
ftr-475	3041	1	the	the	DET
ftr-475	3041	2	heart	heart	NOUN
ftr-475	3041	3	of	of	ADP
ftr-475	3041	4	the	the	DET
ftr-475	3041	5	anti	anti	ADJ
ftr-475	3041	6	-	-	ADJ
ftr-475	3041	7	abuse	abuse	ADJ
ftr-475	3041	8	rule	rule	NOUN
ftr-475	3041	9	is	be	AUX
ftr-475	3041	10	that	that	SCONJ
ftr-475	3041	11	"	"	PUNCT
ftr-475	3041	12	if	if	SCONJ
ftr-475	3041	13	a	a	DET
ftr-475	3041	14	partnership	partnership	NOUN
ftr-475	3041	15	is	be	AUX
ftr-475	3041	16	formed	form	VERB
ftr-475	3041	17	or	or	CCONJ
ftr-475	3041	18	availed	avail	VERB
ftr-475	3041	19	of	of	ADP
ftr-475	3041	20	in	in	ADP
ftr-475	3041	21	connection	connection	NOUN
ftr-475	3041	22	with	with	ADP
ftr-475	3041	23	a	a	DET
ftr-475	3041	24	transaction	transaction	NOUN
ftr-475	3041	25	or	or	CCONJ
ftr-475	3041	26	series	series	NOUN
ftr-475	3041	27	of	of	ADP
ftr-475	3041	28	related	related	ADJ
ftr-475	3041	29	transactions	transaction	NOUN
ftr-475	3041	30	...	...	PUNCT
ftr-475	3041	31	with	with	ADP
ftr-475	3041	32	a	a	DET
ftr-475	3041	33	principal	principal	ADJ
ftr-475	3041	34	purpose	purpose	NOUN
ftr-475	3041	35	of	of	ADP
ftr-475	3041	36	substantially	substantially	ADV
ftr-475	3041	37	reducing	reduce	VERB
ftr-475	3041	38	the	the	DET
ftr-475	3041	39	present	present	ADJ
ftr-475	3041	40	value	value	NOUN
ftr-475	3041	41	of	of	ADP
ftr-475	3041	42	the	the	DET
ftr-475	3041	43	partners	partner	NOUN
ftr-475	3041	44	'	'	PART
ftr-475	3041	45	aggregate	aggregate	ADJ
ftr-475	3041	46	federal	federal	ADJ
ftr-475	3041	47	tax	tax	NOUN
ftr-475	3041	48	liability	liability	NOUN
ftr-475	3041	49	in	in	ADP
ftr-475	3041	50	a	a	DET
ftr-475	3041	51	manner	manner	NOUN
ftr-475	3041	52	that	that	PRON
ftr-475	3041	53	is	be	AUX
ftr-475	3041	54	inconsistent	inconsistent	ADJ
ftr-475	3041	55	with	with	ADP
ftr-475	3041	56	the	the	DET
ftr-475	3041	57	intent	intent	NOUN
ftr-475	3041	58	of	of	ADP
ftr-475	3041	59	subchapter	subchapter	NOUN
ftr-475	3041	60	k	k	PROPN
ftr-475	3041	61	,	,	PUNCT
ftr-475	3041	62	...	...	PUNCT
ftr-475	3041	63	the	the	DET
ftr-475	3041	64	commissioner	commissioner	NOUN
ftr-475	3041	65	can	can	AUX
ftr-475	3041	66	recast	recast	VERB
ftr-475	3041	67	the	the	DET
ftr-475	3041	68	transaction	transaction	NOUN
ftr-475	3041	69	for	for	ADP
ftr-475	3041	70	federal	federal	ADJ
ftr-475	3041	71	tax	tax	NOUN
ftr-475	3041	72	purposes	purpose	NOUN
ftr-475	3041	73	as	as	ADP
ftr-475	3041	74	appropriate	appropriate	ADJ
ftr-475	3041	75	.	.	PUNCT
ftr-475	3041	76	"	"	PUNCT
ftr-475	3042	1	prop	prop	NOUN
ftr-475	3042	2	.	.	PUNCT
ftr-475	3042	3	regs	regs	PROPN
ftr-475	3042	4	.	.	PUNCT
ftr-475	3043	1	§	§	PROPN
ftr-475	3043	2	1.701	1.701	NUM
ftr-475	3043	3	-	-	SYM
ftr-475	3043	4	2(b	2(b	NUM
ftr-475	3043	5	)	)	PUNCT
ftr-475	3043	6	.	.	PUNCT
ftr-475	3044	1	one	one	NUM
ftr-475	3044	2	way	way	NOUN
ftr-475	3044	3	a	a	DET
ftr-475	3044	4	partnership	partnership	NOUN
ftr-475	3044	5	transaction	transaction	NOUN
ftr-475	3044	6	may	may	AUX
ftr-475	3044	7	be	be	AUX
ftr-475	3044	8	recast	recast	VERB
ftr-475	3044	9	is	be	AUX
ftr-475	3044	10	to	to	PART
ftr-475	3044	11	treat	treat	VERB
ftr-475	3044	12	the	the	DET
ftr-475	3044	13	partners	partner	NOUN
ftr-475	3044	14	as	as	ADP
ftr-475	3044	15	owning	own	VERB
ftr-475	3044	16	their	their	PRON
ftr-475	3044	17	respective	respective	ADJ
ftr-475	3044	18	shares	share	NOUN
ftr-475	3044	19	of	of	ADP
ftr-475	3044	20	partnership	partnership	NOUN
ftr-475	3044	21	assets	asset	NOUN
ftr-475	3044	22	directly	directly	ADV
ftr-475	3044	23	,	,	PUNCT
ftr-475	3044	24	a	a	DET
ftr-475	3044	25	penalty	penalty	NOUN
ftr-475	3044	26	that	that	PRON
ftr-475	3044	27	if	if	SCONJ
ftr-475	3044	28	applied	apply	VERB
ftr-475	3044	29	would	would	AUX
ftr-475	3044	30	preclude	preclude	VERB
ftr-475	3044	31	ownership	ownership	NOUN
ftr-475	3044	32	of	of	ADP
ftr-475	3044	33	a	a	DET
ftr-475	3044	34	residual	residual	ADJ
ftr-475	3044	35	interest	interest	NOUN
ftr-475	3044	36	by	by	ADP
ftr-475	3044	37	a	a	DET
ftr-475	3044	38	foreign	foreign	ADJ
ftr-475	3044	39	person	person	NOUN
ftr-475	3044	40	through	through	ADP
ftr-475	3044	41	a	a	DET
ftr-475	3044	42	partnership	partnership	NOUN
ftr-475	3044	43	.	.	PUNCT
ftr-475	3045	1	prop	prop	NOUN
ftr-475	3045	2	.	.	PUNCT
ftr-475	3045	3	regs	regs	PROPN
ftr-475	3045	4	.	.	PUNCT
ftr-475	3046	1	§	§	PROPN
ftr-475	3046	2	1.701	1.701	NUM
ftr-475	3046	3	-	-	SYM
ftr-475	3046	4	2(b)(3	2(b)(3	NUM
ftr-475	3046	5	)	)	PUNCT
ftr-475	3046	6	.	.	PUNCT
ftr-475	3047	1	the	the	DET
ftr-475	3047	2	author	author	NOUN
ftr-475	3047	3	does	do	AUX
ftr-475	3047	4	not	not	PART
ftr-475	3047	5	believe	believe	VERB
ftr-475	3047	6	that	that	SCONJ
ftr-475	3047	7	use	use	NOUN
ftr-475	3047	8	of	of	ADP
ftr-475	3047	9	a	a	DET
ftr-475	3047	10	u.s	u.s	PROPN
ftr-475	3047	11	.	.	PROPN
ftr-475	3047	12	partnership	partnership	NOUN
ftr-475	3047	13	to	to	PART
ftr-475	3047	14	hold	hold	VERB
ftr-475	3047	15	residual	residual	ADJ
ftr-475	3047	16	interests	interest	NOUN
ftr-475	3047	17	in	in	ADP
ftr-475	3047	18	this	this	DET
ftr-475	3047	19	context	context	NOUN
ftr-475	3047	20	is	be	AUX
ftr-475	3047	21	in	in	ADP
ftr-475	3047	22	any	any	DET
ftr-475	3047	23	sense	sense	NOUN
ftr-475	3047	24	abusive	abusive	ADJ
ftr-475	3047	25	;	;	PUNCT
ftr-475	3047	26	the	the	DET
ftr-475	3047	27	concern	concern	NOUN
ftr-475	3047	28	underlying	underlie	VERB
ftr-475	3047	29	the	the	DET
ftr-475	3047	30	foreign	foreign	ADJ
ftr-475	3047	31	[	[	X
ftr-475	3047	32	vol	vol	NOUN
ftr-475	3047	33	2:4	2:4	NUM
ftr-475	3047	34	tax	tax	NOUN
ftr-475	3047	35	aspects	aspect	NOUN
ftr-475	3047	36	of	of	ADP
ftr-475	3047	37	remic	remic	ADJ
ftr-475	3047	38	residual	residual	ADJ
ftr-475	3047	39	interests	interest	NOUN
ftr-475	3047	40	ship	ship	NOUN
ftr-475	3047	41	level	level	NOUN
ftr-475	3047	42	,	,	PUNCT
ftr-475	3047	43	regardless	regardless	ADV
ftr-475	3047	44	of	of	ADP
ftr-475	3047	45	distributions	distribution	NOUN
ftr-475	3047	46	,	,	PUNCT
ftr-475	3047	47	although	although	SCONJ
ftr-475	3047	48	the	the	DET
ftr-475	3047	49	importance	importance	NOUN
ftr-475	3047	50	of	of	ADP
ftr-475	3047	51	this	this	DET
ftr-475	3047	52	issue	issue	NOUN
ftr-475	3047	53	may	may	AUX
ftr-475	3047	54	be	be	AUX
ftr-475	3047	55	diminished	diminish	VERB
ftr-475	3047	56	or	or	CCONJ
ftr-475	3047	57	eliminated	eliminate	VERB
ftr-475	3047	58	if	if	SCONJ
ftr-475	3047	59	the	the	DET
ftr-475	3047	60	foreign	foreign	ADJ
ftr-475	3047	61	holder	holder	NOUN
ftr-475	3047	62	is	be	AUX
ftr-475	3047	63	a	a	DET
ftr-475	3047	64	qualified	qualified	ADJ
ftr-475	3047	65	resident	resident	NOUN
ftr-475	3047	66	of	of	ADP
ftr-475	3047	67	a	a	DET
ftr-475	3047	68	treaty	treaty	NOUN
ftr-475	3047	69	country	country	NOUN
ftr-475	3047	70	.	.	PUNCT
ftr-475	3048	1	as	as	SCONJ
ftr-475	3048	2	noted	note	VERB
ftr-475	3048	3	above	above	ADV
ftr-475	3048	4	,	,	PUNCT
ftr-475	3048	5	'	'	PUNCT
ftr-475	3048	6	9	9	NUM
ftr-475	3048	7	certain	certain	ADJ
ftr-475	3048	8	treaties	treaty	NOUN
ftr-475	3048	9	would	would	AUX
ftr-475	3048	10	exempt	exempt	VERB
ftr-475	3048	11	all	all	DET
ftr-475	3048	12	income	income	NOUN
ftr-475	3048	13	under	under	ADP
ftr-475	3048	14	a	a	DET
ftr-475	3048	15	residual	residual	ADJ
ftr-475	3048	16	interest	interest	NOUN
ftr-475	3048	17	-	-	PUNCT
ftr-475	3048	18	excess	excess	NOUN
ftr-475	3048	19	inclusion	inclusion	NOUN
ftr-475	3048	20	and	and	CCONJ
ftr-475	3048	21	nonexcess	nonexcess	ADJ
ftr-475	3048	22	inclusions	inclusion	NOUN
ftr-475	3048	23	income	income	NOUN
ftr-475	3048	24	-	-	PUNCT
ftr-475	3048	25	from	from	ADP
ftr-475	3048	26	u.s	u.s	PROPN
ftr-475	3048	27	.	.	PROPN
ftr-475	3048	28	withholding	withholding	NOUN
ftr-475	3048	29	taxes	taxis	NOUN
ftr-475	3048	30	.	.	PUNCT
ftr-475	3049	1	to	to	ADP
ftr-475	3049	2	date	date	NOUN
ftr-475	3049	3	,	,	PUNCT
ftr-475	3049	4	however	however	ADV
ftr-475	3049	5	,	,	PUNCT
ftr-475	3049	6	it	it	PRON
ftr-475	3049	7	does	do	AUX
ftr-475	3049	8	not	not	PART
ftr-475	3049	9	appear	appear	VERB
ftr-475	3049	10	that	that	SCONJ
ftr-475	3049	11	many	many	ADJ
ftr-475	3049	12	foreign	foreign	ADJ
ftr-475	3049	13	persons	person	NOUN
ftr-475	3049	14	have	have	AUX
ftr-475	3049	15	chosen	choose	VERB
ftr-475	3049	16	to	to	PART
ftr-475	3049	17	hold	hold	VERB
ftr-475	3049	18	residual	residual	ADJ
ftr-475	3049	19	interests	interest	NOUN
ftr-475	3049	20	through	through	ADP
ftr-475	3049	21	partnerships	partnership	NOUN
ftr-475	3049	22	.	.	PUNCT
ftr-475	3050	1	2	2	X
ftr-475	3050	2	.	.	X
ftr-475	3050	3	exception	exception	NOUN
ftr-475	3050	4	for	for	ADP
ftr-475	3050	5	residual	residual	ADJ
ftr-475	3050	6	interests	interest	NOUN
ftr-475	3050	7	generating	generate	VERB
ftr-475	3050	8	ecl.-the	ecl.-the	DET
ftr-475	3050	9	foregoing	forego	VERB
ftr-475	3050	10	restrictions	restriction	NOUN
ftr-475	3050	11	on	on	ADP
ftr-475	3050	12	transfers	transfer	NOUN
ftr-475	3050	13	to	to	ADP
ftr-475	3050	14	foreign	foreign	ADJ
ftr-475	3050	15	persons	person	NOUN
ftr-475	3050	16	do	do	AUX
ftr-475	3050	17	not	not	PART
ftr-475	3050	18	apply	apply	VERB
ftr-475	3050	19	if	if	SCONJ
ftr-475	3050	20	the	the	DET
ftr-475	3050	21	income	income	NOUN
ftr-475	3050	22	from	from	ADP
ftr-475	3050	23	the	the	DET
ftr-475	3050	24	residual	residual	ADJ
ftr-475	3050	25	interest	interest	NOUN
ftr-475	3050	26	in	in	ADP
ftr-475	3050	27	the	the	DET
ftr-475	3050	28	hands	hand	NOUN
ftr-475	3050	29	of	of	ADP
ftr-475	3050	30	the	the	DET
ftr-475	3050	31	foreign	foreign	ADJ
ftr-475	3050	32	holder	holder	NOUN
ftr-475	3050	33	would	would	AUX
ftr-475	3050	34	be	be	AUX
ftr-475	3050	35	treated	treat	VERB
ftr-475	3050	36	as	as	ADP
ftr-475	3050	37	effectively	effectively	ADV
ftr-475	3050	38	connected	connect	VERB
ftr-475	3050	39	with	with	ADP
ftr-475	3050	40	the	the	DET
ftr-475	3050	41	conduct	conduct	NOUN
ftr-475	3050	42	of	of	ADP
ftr-475	3050	43	a	a	DET
ftr-475	3050	44	u.s	u.s	PROPN
ftr-475	3050	45	.	.	PROPN
ftr-475	3050	46	trade	trade	NOUN
ftr-475	3050	47	or	or	CCONJ
ftr-475	3050	48	business	business	NOUN
ftr-475	3050	49	(	(	PUNCT
ftr-475	3050	50	"	"	PUNCT
ftr-475	3050	51	ecr	ecr	PROPN
ftr-475	3050	52	'	'	PUNCT
ftr-475	3050	53	)	)	PUNCT
ftr-475	3050	54	5	5	NUM
ftr-475	3050	55	°	°	PUNCT
ftr-475	3050	56	although	although	SCONJ
ftr-475	3050	57	not	not	PART
ftr-475	3050	58	specifically	specifically	ADV
ftr-475	3050	59	stated	state	VERB
ftr-475	3050	60	,	,	PUNCT
ftr-475	3050	61	in	in	ADP
ftr-475	3050	62	the	the	DET
ftr-475	3050	63	case	case	NOUN
ftr-475	3050	64	of	of	ADP
ftr-475	3050	65	foreign	foreign	ADJ
ftr-475	3050	66	holders	holder	NOUN
ftr-475	3050	67	eligible	eligible	ADJ
ftr-475	3050	68	to	to	PART
ftr-475	3050	69	claim	claim	VERB
ftr-475	3050	70	treaty	treaty	NOUN
ftr-475	3050	71	benefits	benefit	NOUN
ftr-475	3050	72	,	,	PUNCT
ftr-475	3050	73	this	this	DET
ftr-475	3050	74	eci	eci	PROPN
ftr-475	3050	75	exception	exception	NOUN
ftr-475	3050	76	should	should	AUX
ftr-475	3050	77	apply	apply	VERB
ftr-475	3050	78	where	where	SCONJ
ftr-475	3050	79	the	the	DET
ftr-475	3050	80	income	income	NOUN
ftr-475	3050	81	would	would	AUX
ftr-475	3050	82	be	be	AUX
ftr-475	3050	83	attributable	attributable	ADJ
ftr-475	3050	84	to	to	ADP
ftr-475	3050	85	a	a	DET
ftr-475	3050	86	u.s	u.s	PROPN
ftr-475	3050	87	.	.	PROPN
ftr-475	3050	88	permanent	permanent	ADJ
ftr-475	3050	89	establishment	establishment	NOUN
ftr-475	3050	90	of	of	ADP
ftr-475	3050	91	the	the	DET
ftr-475	3050	92	holder	holder	NOUN
ftr-475	3050	93	.	.	PUNCT
ftr-475	3051	1	as	as	ADP
ftr-475	3051	2	a	a	DET
ftr-475	3051	3	practical	practical	ADJ
ftr-475	3051	4	matter	matter	NOUN
ftr-475	3051	5	,	,	PUNCT
ftr-475	3051	6	it	it	PRON
ftr-475	3051	7	would	would	AUX
ftr-475	3051	8	seem	seem	VERB
ftr-475	3051	9	an	an	DET
ftr-475	3051	10	unusual	unusual	ADJ
ftr-475	3051	11	case	case	NOUN
ftr-475	3051	12	where	where	SCONJ
ftr-475	3051	13	a	a	DET
ftr-475	3051	14	foreign	foreign	ADJ
ftr-475	3051	15	person	person	NOUN
ftr-475	3051	16	that	that	PRON
ftr-475	3051	17	is	be	AUX
ftr-475	3051	18	not	not	PART
ftr-475	3051	19	bank	bank	NOUN
ftr-475	3051	20	would	would	AUX
ftr-475	3051	21	be	be	AUX
ftr-475	3051	22	able	able	ADJ
ftr-475	3051	23	to	to	PART
ftr-475	3051	24	demonstrate	demonstrate	VERB
ftr-475	3051	25	that	that	SCONJ
ftr-475	3051	26	a	a	DET
ftr-475	3051	27	income	income	NOUN
ftr-475	3051	28	on	on	ADP
ftr-475	3051	29	a	a	DET
ftr-475	3051	30	residual	residual	ADJ
ftr-475	3051	31	interest	interest	NOUN
ftr-475	3051	32	is	be	AUX
ftr-475	3051	33	effectively	effectively	ADV
ftr-475	3051	34	connected	connect	VERB
ftr-475	3051	35	with	with	ADP
ftr-475	3051	36	a	a	DET
ftr-475	3051	37	u.s	u.s	PROPN
ftr-475	3051	38	.	.	PROPN
ftr-475	3051	39	trade	trade	NOUN
ftr-475	3051	40	or	or	CCONJ
ftr-475	3051	41	business.45	business.45	NOUN
ftr-475	3051	42	'	'	PUNCT
ftr-475	3051	43	for	for	ADP
ftr-475	3051	44	foreign	foreign	ADJ
ftr-475	3051	45	banks	bank	NOUN
ftr-475	3051	46	,	,	PUNCT
ftr-475	3051	47	the	the	DET
ftr-475	3051	48	matter	matter	NOUN
ftr-475	3051	49	may	may	AUX
ftr-475	3051	50	be	be	AUX
ftr-475	3051	51	different	different	ADJ
ftr-475	3051	52	;	;	PUNCT
ftr-475	3051	53	income	income	NOUN
ftr-475	3051	54	from	from	ADP
ftr-475	3051	55	a	a	DET
ftr-475	3051	56	residual	residual	ADJ
ftr-475	3051	57	interest	interest	NOUN
ftr-475	3051	58	is	be	AUX
ftr-475	3051	59	treated	treat	VERB
ftr-475	3051	60	as	as	ADP
ftr-475	3051	61	eci	eci	PROPN
ftr-475	3051	62	if	if	SCONJ
ftr-475	3051	63	the	the	DET
ftr-475	3051	64	u.s	u.s	PROPN
ftr-475	3051	65	.	.	PROPN
ftr-475	3051	66	office	office	NOUN
ftr-475	3051	67	of	of	ADP
ftr-475	3051	68	the	the	DET
ftr-475	3051	69	foreign	foreign	NOUN
ftr-475	3051	70	actively	actively	ADV
ftr-475	3051	71	and	and	CCONJ
ftr-475	3051	72	materially	materially	ADV
ftr-475	3051	73	participated	participate	VERB
ftr-475	3051	74	in	in	ADP
ftr-475	3051	75	the	the	DET
ftr-475	3051	76	acquisition	acquisition	NOUN
ftr-475	3051	77	of	of	ADP
ftr-475	3051	78	the	the	DET
ftr-475	3051	79	residual	residual	ADJ
ftr-475	3051	80	interest	interest	NOUN
ftr-475	3051	81	"	"	PUNCT
ftr-475	3051	82	5	5	NUM
ftr-475	3051	83	-	-	PUNCT
ftr-475	3051	84	a	a	DET
ftr-475	3051	85	test	test	NOUN
ftr-475	3051	86	that	that	PRON
ftr-475	3051	87	allows	allow	VERB
ftr-475	3051	88	more	more	ADJ
ftr-475	3051	89	planning	planning	NOUN
ftr-475	3051	90	flexibility.43	flexibility.43	NOUN
ftr-475	3051	91	it	it	PRON
ftr-475	3051	92	is	be	AUX
ftr-475	3051	93	unclear	unclear	ADJ
ftr-475	3051	94	,	,	PUNCT
ftr-475	3051	95	however	however	ADV
ftr-475	3051	96	,	,	PUNCT
ftr-475	3051	97	to	to	ADP
ftr-475	3051	98	what	what	DET
ftr-475	3051	99	holder	holder	NOUN
ftr-475	3051	100	transfer	transfer	NOUN
ftr-475	3051	101	restrictions	restriction	NOUN
ftr-475	3051	102	was	be	AUX
ftr-475	3051	103	that	that	PRON
ftr-475	3051	104	generous	generous	ADJ
ftr-475	3051	105	deferral	deferral	ADJ
ftr-475	3051	106	or	or	CCONJ
ftr-475	3051	107	tax	tax	NOUN
ftr-475	3051	108	avoidance	avoidance	NOUN
ftr-475	3051	109	could	could	AUX
ftr-475	3051	110	be	be	AUX
ftr-475	3051	111	obtained	obtain	VERB
ftr-475	3051	112	due	due	ADP
ftr-475	3051	113	to	to	ADP
ftr-475	3051	114	the	the	DET
ftr-475	3051	115	fact	fact	NOUN
ftr-475	3051	116	that	that	SCONJ
ftr-475	3051	117	withholding	withholding	NOUN
ftr-475	3051	118	taxes	taxis	NOUN
ftr-475	3051	119	would	would	AUX
ftr-475	3051	120	not	not	PART
ftr-475	3051	121	apply	apply	VERB
ftr-475	3051	122	until	until	SCONJ
ftr-475	3051	123	actual	actual	ADJ
ftr-475	3051	124	distributions	distribution	NOUN
ftr-475	3051	125	under	under	ADP
ftr-475	3051	126	a	a	DET
ftr-475	3051	127	residual	residual	ADJ
ftr-475	3051	128	interest	interest	NOUN
ftr-475	3051	129	occurred	occur	VERB
ftr-475	3051	130	(	(	PUNCT
ftr-475	3051	131	not	not	PART
ftr-475	3051	132	as	as	SCONJ
ftr-475	3051	133	income	income	NOUN
ftr-475	3051	134	thereunder	thereunder	NOUN
ftr-475	3051	135	accrued	accrue	VERB
ftr-475	3051	136	)	)	PUNCT
ftr-475	3051	137	.	.	PUNCT
ftr-475	3052	1	but	but	CCONJ
ftr-475	3052	2	these	these	DET
ftr-475	3052	3	concerns	concern	NOUN
ftr-475	3052	4	do	do	AUX
ftr-475	3052	5	not	not	PART
ftr-475	3052	6	exist	exist	VERB
ftr-475	3052	7	in	in	ADP
ftr-475	3052	8	the	the	DET
ftr-475	3052	9	case	case	NOUN
ftr-475	3052	10	of	of	ADP
ftr-475	3052	11	a	a	DET
ftr-475	3052	12	u.s	u.s	PROPN
ftr-475	3052	13	.	.	PROPN
ftr-475	3052	14	partnership	partnership	NOUN
ftr-475	3052	15	;	;	PUNCT
ftr-475	3052	16	all	all	DET
ftr-475	3052	17	income	income	NOUN
ftr-475	3052	18	under	under	ADP
ftr-475	3052	19	a	a	DET
ftr-475	3052	20	residual	residual	ADJ
ftr-475	3052	21	interest	interest	NOUN
ftr-475	3052	22	is	be	AUX
ftr-475	3052	23	reported	report	VERB
ftr-475	3052	24	by	by	ADP
ftr-475	3052	25	a	a	DET
ftr-475	3052	26	u.s	u.s	PROPN
ftr-475	3052	27	.	.	PROPN
ftr-475	3052	28	entity	entity	NOUN
ftr-475	3052	29	and	and	CCONJ
ftr-475	3052	30	any	any	DET
ftr-475	3052	31	amounts	amount	NOUN
ftr-475	3052	32	attributable	attributable	ADJ
ftr-475	3052	33	to	to	ADP
ftr-475	3052	34	foreign	foreign	ADJ
ftr-475	3052	35	partners	partner	NOUN
ftr-475	3052	36	are	be	AUX
ftr-475	3052	37	subject	subject	ADJ
ftr-475	3052	38	to	to	ADP
ftr-475	3052	39	withholding	withhold	VERB
ftr-475	3052	40	on	on	ADP
ftr-475	3052	41	a	a	DET
ftr-475	3052	42	current	current	ADJ
ftr-475	3052	43	basis	basis	NOUN
ftr-475	3052	44	regardless	regardless	ADV
ftr-475	3052	45	of	of	ADP
ftr-475	3052	46	partnership	partnership	NOUN
ftr-475	3052	47	distributions	distribution	NOUN
ftr-475	3052	48	.	.	PUNCT
ftr-475	3053	1	see	see	VERB
ftr-475	3053	2	regs	reg	NOUN
ftr-475	3053	3	.	.	PUNCT
ftr-475	3054	1	§	§	PROPN
ftr-475	3054	2	1.1441	1.1441	NUM
ftr-475	3054	3	-	-	SYM
ftr-475	3054	4	3(0	3(0	NUM
ftr-475	3054	5	.	.	PUNCT
ftr-475	3055	1	it	it	PRON
ftr-475	3055	2	is	be	AUX
ftr-475	3055	3	true	true	ADJ
ftr-475	3055	4	that	that	SCONJ
ftr-475	3055	5	foreign	foreign	ADJ
ftr-475	3055	6	partners	partner	NOUN
ftr-475	3055	7	may	may	AUX
ftr-475	3055	8	be	be	AUX
ftr-475	3055	9	able	able	ADJ
ftr-475	3055	10	to	to	PART
ftr-475	3055	11	claim	claim	VERB
ftr-475	3055	12	treaty	treaty	NOUN
ftr-475	3055	13	benefits	benefit	NOUN
ftr-475	3055	14	for	for	ADP
ftr-475	3055	15	excess	excess	ADJ
ftr-475	3055	16	inclusions	inclusion	NOUN
ftr-475	3055	17	,	,	PUNCT
ftr-475	3055	18	but	but	CCONJ
ftr-475	3055	19	that	that	PRON
ftr-475	3055	20	can	can	AUX
ftr-475	3055	21	scarcely	scarcely	ADV
ftr-475	3055	22	be	be	AUX
ftr-475	3055	23	characterized	characterize	VERB
ftr-475	3055	24	as	as	ADP
ftr-475	3055	25	abusive	abusive	ADJ
ftr-475	3055	26	;	;	PUNCT
ftr-475	3055	27	the	the	DET
ftr-475	3055	28	treaty	treaty	NOUN
ftr-475	3055	29	represents	represent	VERB
ftr-475	3055	30	a	a	DET
ftr-475	3055	31	decision	decision	NOUN
ftr-475	3055	32	by	by	ADP
ftr-475	3055	33	the	the	DET
ftr-475	3055	34	treasury	treasury	NOUN
ftr-475	3055	35	to	to	PART
ftr-475	3055	36	bargain	bargain	VERB
ftr-475	3055	37	away	away	ADV
ftr-475	3055	38	the	the	DET
ftr-475	3055	39	tax	tax	NOUN
ftr-475	3055	40	on	on	ADP
ftr-475	3055	41	excess	excess	ADJ
ftr-475	3055	42	inclusions	inclusion	NOUN
ftr-475	3055	43	and	and	CCONJ
ftr-475	3055	44	taking	take	VERB
ftr-475	3055	45	advantage	advantage	NOUN
ftr-475	3055	46	of	of	ADP
ftr-475	3055	47	that	that	DET
ftr-475	3055	48	bargain	bargain	NOUN
ftr-475	3055	49	is	be	AUX
ftr-475	3055	50	hardly	hardly	ADV
ftr-475	3055	51	abusive	abusive	ADJ
ftr-475	3055	52	.	.	PUNCT
ftr-475	3056	1	nevertheless	nevertheless	ADV
ftr-475	3056	2	,	,	PUNCT
ftr-475	3056	3	out	out	ADP
ftr-475	3056	4	of	of	ADP
ftr-475	3056	5	caution	caution	NOUN
ftr-475	3056	6	,	,	PUNCT
ftr-475	3056	7	practitioners	practitioner	NOUN
ftr-475	3056	8	may	may	AUX
ftr-475	3056	9	want	want	VERB
ftr-475	3056	10	to	to	PART
ftr-475	3056	11	ensure	ensure	VERB
ftr-475	3056	12	that	that	SCONJ
ftr-475	3056	13	in	in	ADP
ftr-475	3056	14	addition	addition	NOUN
ftr-475	3056	15	to	to	ADP
ftr-475	3056	16	residual	residual	ADJ
ftr-475	3056	17	interests	interest	NOUN
ftr-475	3056	18	the	the	DET
ftr-475	3056	19	partnership	partnership	NOUN
ftr-475	3056	20	holds	hold	VERB
ftr-475	3056	21	some	some	DET
ftr-475	3056	22	cognizable	cognizable	ADJ
ftr-475	3056	23	business	business	NOUN
ftr-475	3056	24	assets	asset	NOUN
ftr-475	3056	25	which	which	PRON
ftr-475	3056	26	can	can	AUX
ftr-475	3056	27	independently	independently	ADV
ftr-475	3056	28	justify	justify	VERB
ftr-475	3056	29	the	the	DET
ftr-475	3056	30	partnership	partnership	NOUN
ftr-475	3056	31	's	's	PART
ftr-475	3056	32	existence	existence	NOUN
ftr-475	3056	33	.	.	PUNCT
ftr-475	3057	1	449	449	X
ftr-475	3057	2	.	.	PUNCT
ftr-475	3058	1	see	see	VERB
ftr-475	3058	2	discussion	discussion	NOUN
ftr-475	3058	3	supra	supra	PROPN
ftr-475	3058	4	part	part	NOUN
ftr-475	3058	5	vi.a.i	vi.a.i	PROPN
ftr-475	3058	6	.	.	PUNCT
ftr-475	3059	1	450	450	NUM
ftr-475	3059	2	.	.	PUNCT
ftr-475	3059	3	regs	reg	NOUN
ftr-475	3059	4	.	.	PUNCT
ftr-475	3060	1	§	§	PROPN
ftr-475	3060	2	1.860g-3(a)(3	1.860g-3(a)(3	NUM
ftr-475	3060	3	)	)	PUNCT
ftr-475	3060	4	.	.	PUNCT
ftr-475	3061	1	however	however	ADV
ftr-475	3061	2	,	,	PUNCT
ftr-475	3061	3	the	the	DET
ftr-475	3061	4	rules	rule	NOUN
ftr-475	3061	5	regarding	regard	VERB
ftr-475	3061	6	noneconomic	noneconomic	ADJ
ftr-475	3061	7	residual	residual	ADJ
ftr-475	3061	8	interests	interest	NOUN
ftr-475	3061	9	would	would	AUX
ftr-475	3061	10	apply	apply	VERB
ftr-475	3061	11	.	.	PUNCT
ftr-475	3062	1	451	451	X
ftr-475	3062	2	.	.	PUNCT
ftr-475	3063	1	in	in	ADP
ftr-475	3063	2	general	general	ADJ
ftr-475	3063	3	,	,	PUNCT
ftr-475	3063	4	interest	interest	NOUN
ftr-475	3063	5	income	income	NOUN
ftr-475	3063	6	on	on	ADP
ftr-475	3063	7	a	a	DET
ftr-475	3063	8	security	security	NOUN
ftr-475	3063	9	is	be	AUX
ftr-475	3063	10	effectively	effectively	ADV
ftr-475	3063	11	connected	connect	VERB
ftr-475	3063	12	with	with	ADP
ftr-475	3063	13	the	the	DET
ftr-475	3063	14	conduct	conduct	NOUN
ftr-475	3063	15	of	of	ADP
ftr-475	3063	16	a	a	DET
ftr-475	3063	17	trade	trade	NOUN
ftr-475	3063	18	or	or	CCONJ
ftr-475	3063	19	business	business	NOUN
ftr-475	3063	20	in	in	ADP
ftr-475	3063	21	the	the	DET
ftr-475	3063	22	united	united	PROPN
ftr-475	3063	23	states	states	PROPN
ftr-475	3063	24	based	base	VERB
ftr-475	3063	25	on	on	ADP
ftr-475	3063	26	the	the	DET
ftr-475	3063	27	application	application	NOUN
ftr-475	3063	28	of	of	ADP
ftr-475	3063	29	either	either	CCONJ
ftr-475	3063	30	an	an	DET
ftr-475	3063	31	assetuse	assetuse	NOUN
ftr-475	3063	32	test	test	NOUN
ftr-475	3063	33	or	or	CCONJ
ftr-475	3063	34	a	a	DET
ftr-475	3063	35	business	business	NOUN
ftr-475	3063	36	-	-	PUNCT
ftr-475	3063	37	activities	activity	NOUN
ftr-475	3063	38	test	test	NOUN
ftr-475	3063	39	.	.	PUNCT
ftr-475	3064	1	regs	reg	NOUN
ftr-475	3064	2	.	.	PUNCT
ftr-475	3065	1	§	§	PROPN
ftr-475	3065	2	1.864	1.864	NUM
ftr-475	3065	3	-	-	SYM
ftr-475	3065	4	4(c)(1)(i	4(c)(1)(i	NUM
ftr-475	3065	5	)	)	PUNCT
ftr-475	3065	6	.	.	PUNCT
ftr-475	3066	1	452	452	NUM
ftr-475	3066	2	.	.	PUNCT
ftr-475	3067	1	see	see	VERB
ftr-475	3067	2	regs	reg	NOUN
ftr-475	3067	3	.	.	PUNCT
ftr-475	3068	1	§	§	PROPN
ftr-475	3068	2	1.864	1.864	NUM
ftr-475	3068	3	-	-	SYM
ftr-475	3068	4	4(c)(5)(ii	4(c)(5)(ii	NUM
ftr-475	3068	5	)	)	PUNCT
ftr-475	3068	6	,	,	PUNCT
ftr-475	3068	7	(	(	PUNCT
ftr-475	3068	8	iii	iii	NOUN
ftr-475	3068	9	)	)	PUNCT
ftr-475	3068	10	.	.	PUNCT
ftr-475	3069	1	see	see	VERB
ftr-475	3069	2	generally	generally	ADV
ftr-475	3069	3	yaron	yaron	PROPN
ftr-475	3069	4	z.	z.	PROPN
ftr-475	3069	5	reich	reich	PROPN
ftr-475	3069	6	.	.	PUNCT
ftr-475	3070	1	u.s	u.s	PROPN
ftr-475	3070	2	.	.	PROPN
ftr-475	3070	3	federal	federal	PROPN
ftr-475	3070	4	income	income	NOUN
ftr-475	3070	5	taxation	taxation	NOUN
ftr-475	3070	6	of	of	ADP
ftr-475	3070	7	u.s	u.s	PROPN
ftr-475	3070	8	.	.	PROPN
ftr-475	3070	9	branches	branch	NOUN
ftr-475	3070	10	of	of	ADP
ftr-475	3070	11	foreign	foreign	ADJ
ftr-475	3070	12	banks	bank	NOUN
ftr-475	3070	13	:	:	PUNCT
ftr-475	3070	14	selected	select	VERB
ftr-475	3070	15	issues	issue	NOUN
ftr-475	3070	16	and	and	CCONJ
ftr-475	3070	17	perspectives	perspective	NOUN
ftr-475	3070	18	,	,	PUNCT
ftr-475	3070	19	2	2	NUM
ftr-475	3070	20	fla	fla	NOUN
ftr-475	3070	21	.	.	PUNCT
ftr-475	3071	1	tax	tax	PROPN
ftr-475	3071	2	rev	rev	PROPN
ftr-475	3071	3	.	.	PROPN
ftr-475	3071	4	1	1	NUM
ftr-475	3071	5	,	,	PUNCT
ftr-475	3071	6	6	6	NUM
ftr-475	3071	7	-	-	SYM
ftr-475	3071	8	15	15	NUM
ftr-475	3071	9	(	(	PUNCT
ftr-475	3071	10	1994	1994	NUM
ftr-475	3071	11	)	)	PUNCT
ftr-475	3071	12	(	(	PUNCT
ftr-475	3071	13	discussing	discuss	VERB
ftr-475	3071	14	the	the	DET
ftr-475	3071	15	eci	eci	PROPN
ftr-475	3071	16	rules	rule	NOUN
ftr-475	3071	17	for	for	ADP
ftr-475	3071	18	interest	interest	NOUN
ftr-475	3071	19	income	income	NOUN
ftr-475	3071	20	of	of	ADP
ftr-475	3071	21	foreign	foreign	ADJ
ftr-475	3071	22	banks	bank	NOUN
ftr-475	3071	23	)	)	PUNCT
ftr-475	3071	24	.	.	PUNCT
ftr-475	3072	1	453	453	NUM
ftr-475	3072	2	.	.	PUNCT
ftr-475	3073	1	in	in	ADP
ftr-475	3073	2	the	the	DET
ftr-475	3073	3	hands	hand	NOUN
ftr-475	3073	4	of	of	ADP
ftr-475	3073	5	a	a	DET
ftr-475	3073	6	foreign	foreign	ADJ
ftr-475	3073	7	bank	bank	NOUN
ftr-475	3073	8	,	,	PUNCT
ftr-475	3073	9	a	a	DET
ftr-475	3073	10	residual	residual	ADJ
ftr-475	3073	11	interest	interest	NOUN
ftr-475	3073	12	would	would	AUX
ftr-475	3073	13	qualify	qualify	VERB
ftr-475	3073	14	as	as	ADP
ftr-475	3073	15	a	a	DET
ftr-475	3073	16	"	"	PUNCT
ftr-475	3073	17	security	security	NOUN
ftr-475	3073	18	"	"	PUNCT
ftr-475	3073	19	19941	19941	NUM
ftr-475	3073	20	florida	florida	PROPN
ftr-475	3073	21	tax	tax	PROPN
ftr-475	3073	22	review	review	NOUN
ftr-475	3073	23	extent	extent	NOUN
ftr-475	3073	24	(	(	PUNCT
ftr-475	3073	25	if	if	SCONJ
ftr-475	3073	26	at	at	ADV
ftr-475	3073	27	all	all	ADV
ftr-475	3073	28	)	)	PUNCT
ftr-475	3073	29	u.s	u.s	PROPN
ftr-475	3073	30	.	.	PROPN
ftr-475	3073	31	branches	branch	NOUN
ftr-475	3073	32	of	of	ADP
ftr-475	3073	33	foreign	foreign	ADJ
ftr-475	3073	34	banks	bank	NOUN
ftr-475	3073	35	actually	actually	ADV
ftr-475	3073	36	participate	participate	VERB
ftr-475	3073	37	in	in	ADP
ftr-475	3073	38	the	the	DET
ftr-475	3073	39	residual	residual	ADJ
ftr-475	3073	40	interest	interest	NOUN
ftr-475	3073	41	marketplace	marketplace	NOUN
ftr-475	3073	42	.	.	PUNCT
ftr-475	3074	1	3	3	X
ftr-475	3074	2	.	.	X
ftr-475	3074	3	transfers	transfer	NOUN
ftr-475	3074	4	by	by	ADP
ftr-475	3074	5	foreign	foreign	ADJ
ftr-475	3074	6	persons	person	NOUN
ftr-475	3074	7	to	to	ADP
ftr-475	3074	8	u.s	u.s	PROPN
ftr-475	3074	9	.	.	PROPN
ftr-475	3074	10	persons.-a	persons.-a	PROPN
ftr-475	3074	11	special	special	ADJ
ftr-475	3074	12	rule	rule	NOUN
ftr-475	3074	13	is	be	AUX
ftr-475	3074	14	prescribed	prescribe	VERB
ftr-475	3074	15	in	in	ADP
ftr-475	3074	16	the	the	DET
ftr-475	3074	17	case	case	NOUN
ftr-475	3074	18	of	of	ADP
ftr-475	3074	19	transfers	transfer	NOUN
ftr-475	3074	20	of	of	ADP
ftr-475	3074	21	residual	residual	ADJ
ftr-475	3074	22	interests	interest	NOUN
ftr-475	3074	23	by	by	ADP
ftr-475	3074	24	a	a	DET
ftr-475	3074	25	foreign	foreign	ADJ
ftr-475	3074	26	person	person	NOUN
ftr-475	3074	27	to	to	ADP
ftr-475	3074	28	a	a	DET
ftr-475	3074	29	u.s	u.s	PROPN
ftr-475	3074	30	.	.	PROPN
ftr-475	3074	31	person	person	NOUN
ftr-475	3074	32	(	(	PUNCT
ftr-475	3074	33	or	or	CCONJ
ftr-475	3074	34	to	to	ADP
ftr-475	3074	35	a	a	DET
ftr-475	3074	36	foreign	foreign	ADJ
ftr-475	3074	37	person	person	NOUN
ftr-475	3074	38	in	in	ADP
ftr-475	3074	39	whose	whose	DET
ftr-475	3074	40	hands	hand	NOUN
ftr-475	3074	41	income	income	NOUN
ftr-475	3074	42	from	from	ADP
ftr-475	3074	43	the	the	DET
ftr-475	3074	44	residual	residual	ADJ
ftr-475	3074	45	interest	interest	NOUN
ftr-475	3074	46	would	would	AUX
ftr-475	3074	47	be	be	AUX
ftr-475	3074	48	eci).4	eci).4	ADP
ftr-475	3074	49	4	4	NUM
ftr-475	3074	50	in	in	ADP
ftr-475	3074	51	such	such	ADJ
ftr-475	3074	52	cases	case	NOUN
ftr-475	3074	53	,	,	PUNCT
ftr-475	3074	54	if	if	SCONJ
ftr-475	3074	55	the	the	DET
ftr-475	3074	56	transfer	transfer	NOUN
ftr-475	3074	57	has	have	VERB
ftr-475	3074	58	the	the	DET
ftr-475	3074	59	effect	effect	NOUN
ftr-475	3074	60	of	of	ADP
ftr-475	3074	61	allowing	allow	VERB
ftr-475	3074	62	the	the	DET
ftr-475	3074	63	transferor	transferor	NOUN
ftr-475	3074	64	to	to	PART
ftr-475	3074	65	avoid	avoid	VERB
ftr-475	3074	66	tax	tax	NOUN
ftr-475	3074	67	on	on	ADP
ftr-475	3074	68	accrued	accrue	VERB
ftr-475	3074	69	excess	excess	ADJ
ftr-475	3074	70	inclusions	inclusion	NOUN
ftr-475	3074	71	,	,	PUNCT
ftr-475	3074	72	then	then	ADV
ftr-475	3074	73	the	the	DET
ftr-475	3074	74	transfer	transfer	NOUN
ftr-475	3074	75	is	be	AUX
ftr-475	3074	76	disregarded	disregard	VERB
ftr-475	3074	77	and	and	CCONJ
ftr-475	3074	78	the	the	DET
ftr-475	3074	79	transferor	transferor	NOUN
ftr-475	3074	80	continues	continue	VERB
ftr-475	3074	81	to	to	PART
ftr-475	3074	82	be	be	AUX
ftr-475	3074	83	treated	treat	VERB
ftr-475	3074	84	as	as	ADP
ftr-475	3074	85	the	the	DET
ftr-475	3074	86	owner	owner	NOUN
ftr-475	3074	87	of	of	ADP
ftr-475	3074	88	the	the	DET
ftr-475	3074	89	residual	residual	ADJ
ftr-475	3074	90	interest	interest	NOUN
ftr-475	3074	91	for	for	ADP
ftr-475	3074	92	u.s	u.s	PROPN
ftr-475	3074	93	.	.	PROPN
ftr-475	3074	94	withholding	withholding	NOUN
ftr-475	3074	95	tax	tax	NOUN
ftr-475	3074	96	purposes.455	purposes.455	NOUN
ftr-475	3074	97	for	for	ADP
ftr-475	3074	98	example	example	NOUN
ftr-475	3074	99	,	,	PUNCT
ftr-475	3074	100	if	if	SCONJ
ftr-475	3074	101	a	a	DET
ftr-475	3074	102	foreign	foreign	ADJ
ftr-475	3074	103	holder	holder	NOUN
ftr-475	3074	104	of	of	ADP
ftr-475	3074	105	a	a	DET
ftr-475	3074	106	residual	residual	ADJ
ftr-475	3074	107	interest	interest	NOUN
ftr-475	3074	108	(	(	PUNCT
ftr-475	3074	109	viz	viz	PROPN
ftr-475	3074	110	.	.	PROPN
ftr-475	3074	111	,	,	PUNCT
ftr-475	3074	112	a	a	DET
ftr-475	3074	113	residual	residual	ADJ
ftr-475	3074	114	interest	interest	NOUN
ftr-475	3074	115	that	that	PRON
ftr-475	3074	116	did	do	AUX
ftr-475	3074	117	not	not	PART
ftr-475	3074	118	have	have	VERB
ftr-475	3074	119	tax	tax	NOUN
ftr-475	3074	120	avoidance	avoidance	NOUN
ftr-475	3074	121	potential	potential	NOUN
ftr-475	3074	122	)	)	PUNCT
ftr-475	3074	123	had	have	VERB
ftr-475	3074	124	accrued	accrue	VERB
ftr-475	3074	125	income	income	NOUN
ftr-475	3074	126	tax	tax	NOUN
ftr-475	3074	127	liability	liability	NOUN
ftr-475	3074	128	for	for	ADP
ftr-475	3074	129	excess	excess	ADJ
ftr-475	3074	130	inclusion	inclusion	NOUN
ftr-475	3074	131	amounts	amount	NOUN
ftr-475	3074	132	and	and	CCONJ
ftr-475	3074	133	had	have	AUX
ftr-475	3074	134	not	not	PART
ftr-475	3074	135	yet	yet	ADV
ftr-475	3074	136	received	receive	VERB
ftr-475	3074	137	cash	cash	NOUN
ftr-475	3074	138	distributions	distribution	NOUN
ftr-475	3074	139	from	from	ADP
ftr-475	3074	140	the	the	DET
ftr-475	3074	141	remic	remic	NOUN
ftr-475	3074	142	on	on	ADP
ftr-475	3074	143	which	which	PRON
ftr-475	3074	144	withholding	withholding	NOUN
ftr-475	3074	145	could	could	AUX
ftr-475	3074	146	attach	attach	VERB
ftr-475	3074	147	,	,	PUNCT
ftr-475	3074	148	a	a	DET
ftr-475	3074	149	transfer	transfer	NOUN
ftr-475	3074	150	of	of	ADP
ftr-475	3074	151	the	the	DET
ftr-475	3074	152	residual	residual	ADJ
ftr-475	3074	153	interest	interest	NOUN
ftr-475	3074	154	to	to	ADP
ftr-475	3074	155	a	a	DET
ftr-475	3074	156	u.s	u.s	PROPN
ftr-475	3074	157	.	.	PROPN
ftr-475	3074	158	person	person	NOUN
ftr-475	3074	159	would	would	AUX
ftr-475	3074	160	mean	mean	VERB
ftr-475	3074	161	that	that	SCONJ
ftr-475	3074	162	withholding	withholding	NOUN
ftr-475	3074	163	taxes	taxis	NOUN
ftr-475	3074	164	may	may	AUX
ftr-475	3074	165	never	never	ADV
ftr-475	3074	166	be	be	AUX
ftr-475	3074	167	collected.456	collected.456	NOUN
ftr-475	3074	168	to	to	PART
ftr-475	3074	169	prevent	prevent	VERB
ftr-475	3074	170	this	this	DET
ftr-475	3074	171	result	result	NOUN
ftr-475	3074	172	,	,	PUNCT
ftr-475	3074	173	the	the	DET
ftr-475	3074	174	regulations	regulation	NOUN
ftr-475	3074	175	provide	provide	VERB
ftr-475	3074	176	that	that	SCONJ
ftr-475	3074	177	the	the	DET
ftr-475	3074	178	transfer	transfer	NOUN
ftr-475	3074	179	is	be	AUX
ftr-475	3074	180	disregarded	disregard	VERB
ftr-475	3074	181	and	and	CCONJ
ftr-475	3074	182	the	the	DET
ftr-475	3074	183	foreign	foreign	ADJ
ftr-475	3074	184	transferor	transferor	NOUN
ftr-475	3074	185	remains	remain	VERB
ftr-475	3074	186	liable.457	liable.457	ADJ
ftr-475	3074	187	thus	thus	ADV
ftr-475	3074	188	,	,	PUNCT
ftr-475	3074	189	when	when	SCONJ
ftr-475	3074	190	cash	cash	NOUN
ftr-475	3074	191	is	be	AUX
ftr-475	3074	192	distributed	distribute	VERB
ftr-475	3074	193	,	,	PUNCT
ftr-475	3074	194	withholding	withhold	VERB
ftr-475	3074	195	taxes	taxis	NOUN
ftr-475	3074	196	attach	attach	VERB
ftr-475	3074	197	,	,	PUNCT
ftr-475	3074	198	even	even	ADV
ftr-475	3074	199	though	though	SCONJ
ftr-475	3074	200	the	the	DET
ftr-475	3074	201	residual	residual	ADJ
ftr-475	3074	202	interest	interest	NOUN
ftr-475	3074	203	is	be	AUX
ftr-475	3074	204	now	now	ADV
ftr-475	3074	205	"	"	PUNCT
ftr-475	3074	206	held	hold	VERB
ftr-475	3074	207	"	"	PUNCT
ftr-475	3074	208	by	by	ADP
ftr-475	3074	209	a	a	DET
ftr-475	3074	210	u.s	u.s	PROPN
ftr-475	3074	211	.	.	PROPN
ftr-475	3074	212	person	person	NOUN
ftr-475	3074	213	.	.	PUNCT
ftr-475	3075	1	unfortunately	unfortunately	ADV
ftr-475	3075	2	,	,	PUNCT
ftr-475	3075	3	the	the	DET
ftr-475	3075	4	regulations	regulation	NOUN
ftr-475	3075	5	are	be	AUX
ftr-475	3075	6	somewhat	somewhat	ADV
ftr-475	3075	7	vague	vague	ADJ
ftr-475	3075	8	in	in	ADP
ftr-475	3075	9	establishing	establish	VERB
ftr-475	3075	10	a	a	DET
ftr-475	3075	11	standard	standard	NOUN
ftr-475	3075	12	of	of	ADP
ftr-475	3075	13	whether	whether	SCONJ
ftr-475	3075	14	the	the	DET
ftr-475	3075	15	transfer	transfer	NOUN
ftr-475	3075	16	will	will	AUX
ftr-475	3075	17	have	have	AUX
ftr-475	3075	18	the	the	DET
ftr-475	3075	19	effect	effect	NOUN
ftr-475	3075	20	of	of	ADP
ftr-475	3075	21	avoiding	avoid	VERB
ftr-475	3075	22	tax	tax	NOUN
ftr-475	3075	23	on	on	ADP
ftr-475	3075	24	excess	excess	ADJ
ftr-475	3075	25	inclusions	inclusion	NOUN
ftr-475	3075	26	;	;	PUNCT
ftr-475	3075	27	seemingly	seemingly	ADV
ftr-475	3075	28	they	they	PRON
ftr-475	3075	29	envision	envision	VERB
ftr-475	3075	30	a	a	DET
ftr-475	3075	31	strict	strict	ADJ
ftr-475	3075	32	liability	liability	NOUN
ftr-475	3075	33	type	type	NOUN
ftr-475	3075	34	standard	standard	NOUN
ftr-475	3075	35	under	under	ADP
ftr-475	3075	36	which	which	DET
ftr-475	3075	37	intent	intent	NOUN
ftr-475	3075	38	is	be	AUX
ftr-475	3075	39	irrelevant	irrelevant	ADJ
ftr-475	3075	40	.	.	PUNCT
ftr-475	3076	1	e.	e.	PROPN
ftr-475	3076	2	penalty	penalty	PROPN
ftr-475	3076	3	tax	tax	NOUN
ftr-475	3076	4	on	on	ADP
ftr-475	3076	5	transfers	transfer	NOUN
ftr-475	3076	6	to	to	ADP
ftr-475	3076	7	disqualified	disqualify	VERB
ftr-475	3076	8	organizations	organization	NOUN
ftr-475	3076	9	1	1	NUM
ftr-475	3076	10	.	.	PUNCT
ftr-475	3077	1	in	in	ADP
ftr-475	3077	2	general.-in	general.-in	PROPN
ftr-475	3077	3	tamra	tamra	PROPN
ftr-475	3077	4	,	,	PUNCT
ftr-475	3077	5	congress	congress	PROPN
ftr-475	3077	6	amended	amend	VERB
ftr-475	3077	7	provisions	provision	NOUN
ftr-475	3077	8	to	to	PART
ftr-475	3077	9	restrict	restrict	VERB
ftr-475	3077	10	the	the	DET
ftr-475	3077	11	ownership	ownership	NOUN
ftr-475	3077	12	of	of	ADP
ftr-475	3077	13	residual	residual	ADJ
ftr-475	3077	14	interests	interest	NOUN
ftr-475	3077	15	by	by	ADP
ftr-475	3077	16	disqualified	disqualified	ADJ
ftr-475	3077	17	organizations	organization	NOUN
ftr-475	3077	18	.	.	PUNCT
ftr-475	3078	1	458	458	NUM
ftr-475	3078	2	to	to	PART
ftr-475	3078	3	accomplish	accomplish	VERB
ftr-475	3078	4	this	this	DET
ftr-475	3078	5	goal	goal	NOUN
ftr-475	3078	6	,	,	PUNCT
ftr-475	3078	7	it	it	PRON
ftr-475	3078	8	required	require	VERB
ftr-475	3078	9	a	a	DET
ftr-475	3078	10	remic	remic	NOUN
ftr-475	3078	11	to	to	PART
ftr-475	3078	12	have	have	VERB
ftr-475	3078	13	in	in	ADP
ftr-475	3078	14	place	place	NOUN
ftr-475	3078	15	"	"	PUNCT
ftr-475	3078	16	reasonable	reasonable	ADJ
ftr-475	3078	17	arrangements	arrangement	NOUN
ftr-475	3078	18	"	"	PUNCT
ftr-475	3078	19	to	to	PART
ftr-475	3078	20	prevent	prevent	VERB
ftr-475	3078	21	such	such	ADJ
ftr-475	3078	22	ownership.459	ownership.459	NOUN
ftr-475	3078	23	however	however	ADV
ftr-475	3078	24	,	,	PUNCT
ftr-475	3078	25	in	in	ADP
ftr-475	3078	26	recognition	recognition	NOUN
ftr-475	3078	27	of	of	ADP
ftr-475	3078	28	the	the	PRON
ftr-475	3078	29	within	within	ADP
ftr-475	3078	30	the	the	DET
ftr-475	3078	31	meaning	meaning	NOUN
ftr-475	3078	32	of	of	ADP
ftr-475	3078	33	regs	reg	NOUN
ftr-475	3078	34	.	.	PUNCT
ftr-475	3079	1	§	§	PROPN
ftr-475	3079	2	1.864	1.864	NUM
ftr-475	3079	3	-	-	SYM
ftr-475	3079	4	4(c)(5)(v	4(c)(5)(v	NUM
ftr-475	3079	5	)	)	PUNCT
ftr-475	3079	6	(	(	PUNCT
ftr-475	3079	7	it	it	PRON
ftr-475	3079	8	is	be	AUX
ftr-475	3079	9	an	an	DET
ftr-475	3079	10	"	"	PUNCT
ftr-475	3079	11	evidence	evidence	NOUN
ftr-475	3079	12	of	of	ADP
ftr-475	3079	13	an	an	DET
ftr-475	3079	14	interest	interest	NOUN
ftr-475	3079	15	in	in	ADP
ftr-475	3079	16	"	"	PUNCT
ftr-475	3079	17	evidences	evidence	NOUN
ftr-475	3079	18	of	of	ADP
ftr-475	3079	19	indebtedness	indebtedness	NOUN
ftr-475	3079	20	)	)	PUNCT
ftr-475	3079	21	and	and	CCONJ
ftr-475	3079	22	as	as	ADP
ftr-475	3079	23	an	an	DET
ftr-475	3079	24	"	"	PUNCT
ftr-475	3079	25	other	other	ADJ
ftr-475	3079	26	security	security	NOUN
ftr-475	3079	27	"	"	PUNCT
ftr-475	3079	28	within	within	ADP
ftr-475	3079	29	the	the	DET
ftr-475	3079	30	meaning	meaning	NOUN
ftr-475	3079	31	of	of	ADP
ftr-475	3079	32	regs	reg	NOUN
ftr-475	3079	33	.	.	PUNCT
ftr-475	3080	1	§	§	PROPN
ftr-475	3080	2	1.8644(c)(5)(ii)(b)(3	1.8644(c)(5)(ii)(b)(3	NUM
ftr-475	3080	3	)	)	PUNCT
ftr-475	3080	4	.	.	PUNCT
ftr-475	3081	1	because	because	SCONJ
ftr-475	3081	2	residual	residual	ADJ
ftr-475	3081	3	interests	interest	NOUN
ftr-475	3081	4	involving	involve	VERB
ftr-475	3081	5	up	up	ADP
ftr-475	3081	6	-	-	PUNCT
ftr-475	3081	7	front	front	NOUN
ftr-475	3081	8	payments	payment	NOUN
ftr-475	3081	9	by	by	ADP
ftr-475	3081	10	definition	definition	NOUN
ftr-475	3081	11	do	do	AUX
ftr-475	3081	12	not	not	PART
ftr-475	3081	13	have	have	VERB
ftr-475	3081	14	positive	positive	ADJ
ftr-475	3081	15	value	value	NOUN
ftr-475	3081	16	,	,	PUNCT
ftr-475	3081	17	they	they	PRON
ftr-475	3081	18	would	would	AUX
ftr-475	3081	19	have	have	VERB
ftr-475	3081	20	a	a	DET
ftr-475	3081	21	book	book	NOUN
ftr-475	3081	22	value	value	NOUN
ftr-475	3081	23	of	of	ADP
ftr-475	3081	24	no	no	DET
ftr-475	3081	25	more	more	ADJ
ftr-475	3081	26	than	than	ADP
ftr-475	3081	27	zero	zero	NUM
ftr-475	3081	28	(	(	PUNCT
ftr-475	3081	29	query	query	VERB
ftr-475	3081	30	whether	whether	SCONJ
ftr-475	3081	31	they	they	PRON
ftr-475	3081	32	could	could	AUX
ftr-475	3081	33	have	have	VERB
ftr-475	3081	34	a	a	DET
ftr-475	3081	35	negative	negative	ADJ
ftr-475	3081	36	book	book	NOUN
ftr-475	3081	37	value	value	NOUN
ftr-475	3081	38	)	)	PUNCT
ftr-475	3081	39	for	for	ADP
ftr-475	3081	40	purposes	purpose	NOUN
ftr-475	3081	41	of	of	ADP
ftr-475	3081	42	regs	reg	NOUN
ftr-475	3081	43	.	.	PUNCT
ftr-475	3082	1	§	§	PROPN
ftr-475	3082	2	1.864	1.864	NUM
ftr-475	3082	3	-	-	SYM
ftr-475	3082	4	4(c)(5)(ii	4(c)(5)(ii	NUM
ftr-475	3082	5	)	)	PUNCT
ftr-475	3082	6	.	.	PUNCT
ftr-475	3083	1	thus	thus	ADV
ftr-475	3083	2	,	,	PUNCT
ftr-475	3083	3	acquiring	acquire	VERB
ftr-475	3083	4	such	such	ADJ
ftr-475	3083	5	residual	residual	ADJ
ftr-475	3083	6	interests	interest	NOUN
ftr-475	3083	7	could	could	AUX
ftr-475	3083	8	produce	produce	VERB
ftr-475	3083	9	eci	eci	PROPN
ftr-475	3083	10	,	,	PUNCT
ftr-475	3083	11	but	but	CCONJ
ftr-475	3083	12	without	without	ADP
ftr-475	3083	13	affecting	affect	VERB
ftr-475	3083	14	the	the	DET
ftr-475	3083	15	"	"	PUNCT
ftr-475	3083	16	other	other	ADJ
ftr-475	3083	17	security	security	NOUN
ftr-475	3083	18	"	"	PUNCT
ftr-475	3083	19	ratio	ratio	NOUN
ftr-475	3083	20	in	in	ADP
ftr-475	3083	21	regs	reg	NOUN
ftr-475	3083	22	.	.	PUNCT
ftr-475	3084	1	§	§	PROPN
ftr-475	3084	2	1.864	1.864	NUM
ftr-475	3084	3	-	-	SYM
ftr-475	3084	4	4(c)(5)(ii)(b)(3	4(c)(5)(ii)(b)(3	NUM
ftr-475	3084	5	)	)	PUNCT
ftr-475	3084	6	.	.	PUNCT
ftr-475	3085	1	454	454	NUM
ftr-475	3085	2	.	.	PUNCT
ftr-475	3086	1	see	see	VERB
ftr-475	3086	2	regs	reg	NOUN
ftr-475	3086	3	.	.	PUNCT
ftr-475	3087	1	§	§	PROPN
ftr-475	3087	2	1.860g-3(a)(4	1.860g-3(a)(4	NUM
ftr-475	3087	3	)	)	PUNCT
ftr-475	3087	4	.	.	PUNCT
ftr-475	3088	1	455	455	NUM
ftr-475	3088	2	.	.	PUNCT
ftr-475	3089	1	i	i	PRON
ftr-475	3089	2	d.	d.	PROPN
ftr-475	3089	3	456	456	NUM
ftr-475	3089	4	.	.	PUNCT
ftr-475	3090	1	typically	typically	ADV
ftr-475	3090	2	gain	gain	VERB
ftr-475	3090	3	on	on	ADP
ftr-475	3090	4	the	the	DET
ftr-475	3090	5	sale	sale	NOUN
ftr-475	3090	6	of	of	ADP
ftr-475	3090	7	the	the	DET
ftr-475	3090	8	residual	residual	ADJ
ftr-475	3090	9	will	will	AUX
ftr-475	3090	10	not	not	PART
ftr-475	3090	11	be	be	AUX
ftr-475	3090	12	subject	subject	ADJ
ftr-475	3090	13	to	to	ADP
ftr-475	3090	14	u.s	u.s	PROPN
ftr-475	3090	15	.	.	PROPN
ftr-475	3090	16	withholding	withholding	NOUN
ftr-475	3090	17	tax	tax	NOUN
ftr-475	3090	18	because	because	SCONJ
ftr-475	3090	19	the	the	DET
ftr-475	3090	20	gain	gain	NOUN
ftr-475	3090	21	will	will	AUX
ftr-475	3090	22	not	not	PART
ftr-475	3090	23	be	be	AUX
ftr-475	3090	24	from	from	ADP
ftr-475	3090	25	u.s	u.s	PROPN
ftr-475	3090	26	.	.	PROPN
ftr-475	3090	27	sources	source	NOUN
ftr-475	3090	28	.	.	PUNCT
ftr-475	3091	1	see	see	VERB
ftr-475	3091	2	irc	irc	PROPN
ftr-475	3091	3	§	§	PROPN
ftr-475	3091	4	§	§	PROPN
ftr-475	3091	5	865(a)(2	865(a)(2	NUM
ftr-475	3091	6	)	)	PUNCT
ftr-475	3091	7	,	,	PUNCT
ftr-475	3091	8	87	87	NUM
ftr-475	3091	9	1(a	1(a	NUM
ftr-475	3091	10	)	)	PUNCT
ftr-475	3091	11	,	,	PUNCT
ftr-475	3091	12	1441(a	1441(a	NUM
ftr-475	3091	13	)	)	PUNCT
ftr-475	3091	14	.	.	PUNCT
ftr-475	3092	1	457	457	NUM
ftr-475	3092	2	.	.	PUNCT
ftr-475	3092	3	regs	regs	PROPN
ftr-475	3092	4	.	.	PUNCT
ftr-475	3093	1	§	§	PROPN
ftr-475	3093	2	1.860g-3(a)(4	1.860g-3(a)(4	NUM
ftr-475	3093	3	)	)	PUNCT
ftr-475	3093	4	.	.	PUNCT
ftr-475	3094	1	458	458	NUM
ftr-475	3094	2	.	.	PUNCT
ftr-475	3095	1	see	see	VERB
ftr-475	3095	2	supra	supra	PROPN
ftr-475	3095	3	part	part	PROPN
ftr-475	3095	4	iii.c.1	iii.c.1	PROPN
ftr-475	3095	5	.	.	PUNCT
ftr-475	3095	6	459	459	NUM
ftr-475	3095	7	.	.	PUNCT
ftr-475	3096	1	see	see	VERB
ftr-475	3096	2	irc	irc	PROPN
ftr-475	3096	3	§	§	PROPN
ftr-475	3096	4	860d(a)(6	860d(a)(6	NUM
ftr-475	3096	5	)	)	PUNCT
ftr-475	3096	6	;	;	PUNCT
ftr-475	3096	7	regs	reg	NOUN
ftr-475	3096	8	.	.	PUNCT
ftr-475	3097	1	§	§	PROPN
ftr-475	3097	2	§	§	PROPN
ftr-475	3097	3	1.860d	1.860d	PROPN
ftr-475	3097	4	-	-	PUNCT
ftr-475	3097	5	i(a)(4	i(a)(4	PROPN
ftr-475	3097	6	)	)	PUNCT
ftr-475	3097	7	,	,	PUNCT
ftr-475	3097	8	(	(	PUNCT
ftr-475	3097	9	5	5	NUM
ftr-475	3097	10	)	)	PUNCT
ftr-475	3097	11	.	.	PUNCT
ftr-475	3098	1	[	[	X
ftr-475	3098	2	vol	vol	NOUN
ftr-475	3098	3	2:4	2:4	NUM
ftr-475	3098	4	tax	tax	NOUN
ftr-475	3098	5	aspects	aspect	NOUN
ftr-475	3098	6	of	of	ADP
ftr-475	3098	7	remic	remic	ADJ
ftr-475	3098	8	residual	residual	ADJ
ftr-475	3098	9	interests	interest	NOUN
ftr-475	3098	10	practical	practical	ADJ
ftr-475	3098	11	limitations	limitation	NOUN
ftr-475	3098	12	that	that	PRON
ftr-475	3098	13	necessarily	necessarily	ADV
ftr-475	3098	14	exist	exist	VERB
ftr-475	3098	15	on	on	ADP
ftr-475	3098	16	the	the	DET
ftr-475	3098	17	ability	ability	NOUN
ftr-475	3098	18	of	of	ADP
ftr-475	3098	19	a	a	DET
ftr-475	3098	20	remic	remic	NOUN
ftr-475	3098	21	to	to	PART
ftr-475	3098	22	police	police	VERB
ftr-475	3098	23	ownership	ownership	NOUN
ftr-475	3098	24	of	of	ADP
ftr-475	3098	25	its	its	PRON
ftr-475	3098	26	residual	residual	ADJ
ftr-475	3098	27	interests	interest	NOUN
ftr-475	3098	28	,	,	PUNCT
ftr-475	3098	29	congress	congress	PROPN
ftr-475	3098	30	also	also	ADV
ftr-475	3098	31	enacted	enact	VERB
ftr-475	3098	32	a	a	DET
ftr-475	3098	33	special	special	ADJ
ftr-475	3098	34	penalty	penalty	NOUN
ftr-475	3098	35	to	to	PART
ftr-475	3098	36	apply	apply	VERB
ftr-475	3098	37	in	in	ADP
ftr-475	3098	38	the	the	DET
ftr-475	3098	39	event	event	NOUN
ftr-475	3098	40	that	that	SCONJ
ftr-475	3098	41	,	,	PUNCT
ftr-475	3098	42	notwithstanding	notwithstanding	ADP
ftr-475	3098	43	the	the	DET
ftr-475	3098	44	remic	remic	NOUN
ftr-475	3098	45	's	's	PART
ftr-475	3098	46	best	good	ADJ
ftr-475	3098	47	efforts	effort	NOUN
ftr-475	3098	48	,	,	PUNCT
ftr-475	3098	49	a	a	DET
ftr-475	3098	50	residual	residual	ADJ
ftr-475	3098	51	interest	interest	NOUN
ftr-475	3098	52	does	do	AUX
ftr-475	3098	53	come	come	VERB
ftr-475	3098	54	into	into	ADP
ftr-475	3098	55	the	the	DET
ftr-475	3098	56	hands	hand	NOUN
ftr-475	3098	57	of	of	ADP
ftr-475	3098	58	a	a	DET
ftr-475	3098	59	disqualified	disqualified	ADJ
ftr-475	3098	60	organization	organization	NOUN
ftr-475	3098	61	.	.	PUNCT
ftr-475	3098	62	"	"	PUNCT
ftr-475	3099	1	46	46	NUM
ftr-475	3099	2	in	in	ADP
ftr-475	3099	3	general	general	ADJ
ftr-475	3099	4	,	,	PUNCT
ftr-475	3099	5	the	the	DET
ftr-475	3099	6	penalty	penalty	NOUN
ftr-475	3099	7	is	be	AUX
ftr-475	3099	8	a	a	DET
ftr-475	3099	9	one	one	NUM
ftr-475	3099	10	time	time	NOUN
ftr-475	3099	11	tax	tax	NOUN
ftr-475	3099	12	that	that	PRON
ftr-475	3099	13	applies	apply	VERB
ftr-475	3099	14	at	at	ADP
ftr-475	3099	15	the	the	DET
ftr-475	3099	16	time	time	NOUN
ftr-475	3099	17	of	of	ADP
ftr-475	3099	18	a	a	DET
ftr-475	3099	19	transfer	transfer	NOUN
ftr-475	3099	20	to	to	ADP
ftr-475	3099	21	the	the	DET
ftr-475	3099	22	transferor	transferor	NOUN
ftr-475	3099	23	or	or	CCONJ
ftr-475	3099	24	,	,	PUNCT
ftr-475	3099	25	if	if	SCONJ
ftr-475	3099	26	the	the	DET
ftr-475	3099	27	transfer	transfer	NOUN
ftr-475	3099	28	is	be	AUX
ftr-475	3099	29	effected	effect	VERB
ftr-475	3099	30	through	through	ADP
ftr-475	3099	31	an	an	DET
ftr-475	3099	32	agent	agent	NOUN
ftr-475	3099	33	of	of	ADP
ftr-475	3099	34	a	a	DET
ftr-475	3099	35	disqualified	disqualified	ADJ
ftr-475	3099	36	organization	organization	NOUN
ftr-475	3099	37	,	,	PUNCT
ftr-475	3099	38	to	to	ADP
ftr-475	3099	39	such	such	ADJ
ftr-475	3099	40	agent.46	agent.46	NOUN
ftr-475	3099	41	'	'	PART
ftr-475	3099	42	the	the	DET
ftr-475	3099	43	amount	amount	NOUN
ftr-475	3099	44	of	of	ADP
ftr-475	3099	45	the	the	DET
ftr-475	3099	46	penalty	penalty	NOUN
ftr-475	3099	47	is	be	AUX
ftr-475	3099	48	described	describe	VERB
ftr-475	3099	49	below	below	ADP
ftr-475	3099	50	.	.	PUNCT
ftr-475	3100	1	in	in	ADP
ftr-475	3100	2	general	general	ADJ
ftr-475	3100	3	,	,	PUNCT
ftr-475	3100	4	the	the	DET
ftr-475	3100	5	transferor	transferor	NOUN
ftr-475	3100	6	(	(	PUNCT
ftr-475	3100	7	or	or	CCONJ
ftr-475	3100	8	agent	agent	NOUN
ftr-475	3100	9	)	)	PUNCT
ftr-475	3100	10	can	can	AUX
ftr-475	3100	11	escape	escape	VERB
ftr-475	3100	12	liability	liability	NOUN
ftr-475	3100	13	for	for	ADP
ftr-475	3100	14	the	the	DET
ftr-475	3100	15	tax	tax	NOUN
ftr-475	3100	16	if	if	SCONJ
ftr-475	3100	17	it	it	PRON
ftr-475	3100	18	obtains	obtain	VERB
ftr-475	3100	19	from	from	ADP
ftr-475	3100	20	the	the	DET
ftr-475	3100	21	transferee	transferee	NOUN
ftr-475	3100	22	an	an	DET
ftr-475	3100	23	affidavit	affidavit	NOUN
ftr-475	3100	24	that	that	SCONJ
ftr-475	3100	25	the	the	DET
ftr-475	3100	26	transferee	transferee	NOUN
ftr-475	3100	27	is	be	AUX
ftr-475	3100	28	not	not	PART
ftr-475	3100	29	a	a	DET
ftr-475	3100	30	disqualified	disqualified	ADJ
ftr-475	3100	31	organization	organization	NOUN
ftr-475	3100	32	,	,	PUNCT
ftr-475	3100	33	provided	provide	VERB
ftr-475	3100	34	the	the	DET
ftr-475	3100	35	transferor	transferor	NOUN
ftr-475	3100	36	has	have	VERB
ftr-475	3100	37	no	no	DET
ftr-475	3100	38	actual	actual	ADJ
ftr-475	3100	39	knowledge	knowledge	NOUN
ftr-475	3100	40	that	that	SCONJ
ftr-475	3100	41	the	the	DET
ftr-475	3100	42	affidavit	affidavit	NOUN
ftr-475	3100	43	is	be	AUX
ftr-475	3100	44	false	false	ADJ
ftr-475	3100	45	.	.	NOUN
ftr-475	3100	46	2	2	NUM
ftr-475	3100	47	in	in	ADP
ftr-475	3100	48	short	short	ADJ
ftr-475	3100	49	,	,	PUNCT
ftr-475	3100	50	if	if	SCONJ
ftr-475	3100	51	a	a	DET
ftr-475	3100	52	disqualified	disqualify	VERB
ftr-475	3100	53	organization	organization	NOUN
ftr-475	3100	54	acquires	acquire	VERB
ftr-475	3100	55	a	a	DET
ftr-475	3100	56	residual	residual	ADJ
ftr-475	3100	57	interest	interest	NOUN
ftr-475	3100	58	through	through	ADP
ftr-475	3100	59	chicanery	chicanery	NOUN
ftr-475	3100	60	or	or	CCONJ
ftr-475	3100	61	ineptitude	ineptitude	NOUN
ftr-475	3100	62	,	,	PUNCT
ftr-475	3100	63	the	the	DET
ftr-475	3100	64	penalty	penalty	NOUN
ftr-475	3100	65	tax	tax	NOUN
ftr-475	3100	66	is	be	AUX
ftr-475	3100	67	waived	waive	VERB
ftr-475	3100	68	as	as	ADP
ftr-475	3100	69	to	to	ADP
ftr-475	3100	70	the	the	DET
ftr-475	3100	71	transferor	transferor	NOUN
ftr-475	3100	72	or	or	CCONJ
ftr-475	3100	73	agent	agent	NOUN
ftr-475	3100	74	,	,	PUNCT
ftr-475	3100	75	and	and	CCONJ
ftr-475	3100	76	apparently	apparently	ADV
ftr-475	3100	77	the	the	DET
ftr-475	3100	78	disqualified	disqualify	VERB
ftr-475	3100	79	organization	organization	NOUN
ftr-475	3100	80	can	can	AUX
ftr-475	3100	81	continue	continue	VERB
ftr-475	3100	82	to	to	PART
ftr-475	3100	83	own	own	VERB
ftr-475	3100	84	the	the	DET
ftr-475	3100	85	interest	interest	NOUN
ftr-475	3100	86	without	without	ADP
ftr-475	3100	87	further	further	ADJ
ftr-475	3100	88	tax	tax	NOUN
ftr-475	3100	89	consequence.4	consequence.4	PROPN
ftr-475	3100	90	'	'	PUNCT
ftr-475	3100	91	an	an	DET
ftr-475	3100	92	affidavit	affidavit	NOUN
ftr-475	3100	93	for	for	ADP
ftr-475	3100	94	this	this	DET
ftr-475	3100	95	purpose	purpose	NOUN
ftr-475	3100	96	is	be	AUX
ftr-475	3100	97	defined	define	VERB
ftr-475	3100	98	in	in	ADP
ftr-475	3100	99	the	the	DET
ftr-475	3100	100	regulations	regulation	NOUN
ftr-475	3100	101	as	as	ADP
ftr-475	3100	102	either	either	CCONJ
ftr-475	3100	103	the	the	DET
ftr-475	3100	104	furnishing	furnishing	NOUN
ftr-475	3100	105	of	of	ADP
ftr-475	3100	106	a	a	DET
ftr-475	3100	107	social	social	ADJ
ftr-475	3100	108	security	security	NOUN
ftr-475	3100	109	number	number	NOUN
ftr-475	3100	110	and	and	CCONJ
ftr-475	3100	111	a	a	DET
ftr-475	3100	112	statement	statement	NOUN
ftr-475	3100	113	under	under	ADP
ftr-475	3100	114	penalties	penalty	NOUN
ftr-475	3100	115	of	of	ADP
ftr-475	3100	116	perjury	perjury	NOUN
ftr-475	3100	117	that	that	SCONJ
ftr-475	3100	118	the	the	DET
ftr-475	3100	119	number	number	NOUN
ftr-475	3100	120	is	be	AUX
ftr-475	3100	121	that	that	PRON
ftr-475	3100	122	of	of	ADP
ftr-475	3100	123	the	the	DET
ftr-475	3100	124	transferee	transferee	NOUN
ftr-475	3100	125	,	,	PUNCT
ftr-475	3100	126	or	or	CCONJ
ftr-475	3100	127	a	a	DET
ftr-475	3100	128	statement	statement	NOUN
ftr-475	3100	129	under	under	ADP
ftr-475	3100	130	penalties	penalty	NOUN
ftr-475	3100	131	of	of	ADP
ftr-475	3100	132	perjury	perjury	NOUN
ftr-475	3100	133	by	by	ADP
ftr-475	3100	134	the	the	DET
ftr-475	3100	135	transferee	transferee	NOUN
ftr-475	3100	136	that	that	PRON
ftr-475	3100	137	it	it	PRON
ftr-475	3100	138	is	be	AUX
ftr-475	3100	139	not	not	PART
ftr-475	3100	140	a	a	DET
ftr-475	3100	141	disqualified	disqualified	ADJ
ftr-475	3100	142	organization	organization	NOUN
ftr-475	3100	143	.	.	PUNCT
ftr-475	3100	144	'	'	PUNCT
ftr-475	3101	1	if	if	SCONJ
ftr-475	3101	2	a	a	DET
ftr-475	3101	3	transferor	transferor	NOUN
ftr-475	3101	4	or	or	CCONJ
ftr-475	3101	5	agent	agent	NOUN
ftr-475	3101	6	fails	fail	VERB
ftr-475	3101	7	to	to	PART
ftr-475	3101	8	get	get	VERB
ftr-475	3101	9	an	an	DET
ftr-475	3101	10	acceptable	acceptable	ADJ
ftr-475	3101	11	affidavit	affidavit	NOUN
ftr-475	3101	12	(	(	PUNCT
ftr-475	3101	13	or	or	CCONJ
ftr-475	3101	14	has	have	VERB
ftr-475	3101	15	actual	actual	ADJ
ftr-475	3101	16	knowledge	knowledge	NOUN
ftr-475	3101	17	that	that	SCONJ
ftr-475	3101	18	an	an	DET
ftr-475	3101	19	affidavit	affidavit	NOUN
ftr-475	3101	20	is	be	AUX
ftr-475	3101	21	false	false	ADJ
ftr-475	3101	22	)	)	PUNCT
ftr-475	3101	23	and	and	CCONJ
ftr-475	3101	24	it	it	PRON
ftr-475	3101	25	turns	turn	VERB
ftr-475	3101	26	out	out	ADP
ftr-475	3101	27	the	the	DET
ftr-475	3101	28	transferee	transferee	NOUN
ftr-475	3101	29	is	be	AUX
ftr-475	3101	30	a	a	DET
ftr-475	3101	31	disqualified	disqualified	ADJ
ftr-475	3101	32	organization	organization	NOUN
ftr-475	3101	33	,	,	PUNCT
ftr-475	3101	34	the	the	DET
ftr-475	3101	35	code	code	NOUN
ftr-475	3101	36	does	do	AUX
ftr-475	3101	37	provide	provide	VERB
ftr-475	3101	38	a	a	DET
ftr-475	3101	39	waiver	waiver	NOUN
ftr-475	3101	40	provision	provision	NOUN
ftr-475	3101	41	whereby	whereby	SCONJ
ftr-475	3101	42	the	the	DET
ftr-475	3101	43	transferor	transferor	NOUN
ftr-475	3101	44	can	can	AUX
ftr-475	3101	45	obtain	obtain	VERB
ftr-475	3101	46	some	some	DET
ftr-475	3101	47	relief	relief	NOUN
ftr-475	3101	48	from	from	ADP
ftr-475	3101	49	the	the	DET
ftr-475	3101	50	penalty	penalty	NOUN
ftr-475	3101	51	described	describe	VERB
ftr-475	3101	52	above	above	ADV
ftr-475	3101	53	.	.	PUNCT
ftr-475	3102	1	5	5	NUM
ftr-475	3102	2	under	under	ADP
ftr-475	3102	3	the	the	DET
ftr-475	3102	4	waiver	waiver	NOUN
ftr-475	3102	5	procedure	procedure	NOUN
ftr-475	3102	6	,	,	PUNCT
ftr-475	3102	7	if	if	SCONJ
ftr-475	3102	8	within	within	ADP
ftr-475	3102	9	a	a	DET
ftr-475	3102	10	reasonable	reasonable	ADJ
ftr-475	3102	11	period	period	NOUN
ftr-475	3102	12	of	of	ADP
ftr-475	3102	13	time	time	NOUN
ftr-475	3102	14	460	460	NUM
ftr-475	3102	15	.	.	PUNCT
ftr-475	3103	1	see	see	VERB
ftr-475	3103	2	irc	irc	PROPN
ftr-475	3103	3	§	§	PROPN
ftr-475	3103	4	860e(e	860e(e	NUM
ftr-475	3103	5	)	)	PUNCT
ftr-475	3103	6	.	.	PUNCT
ftr-475	3104	1	the	the	DET
ftr-475	3104	2	regulations	regulation	NOUN
ftr-475	3104	3	provide	provide	VERB
ftr-475	3104	4	a	a	DET
ftr-475	3104	5	special	special	ADJ
ftr-475	3104	6	exccption	exccption	NOUN
ftr-475	3104	7	for	for	ADP
ftr-475	3104	8	transitory	transitory	ADJ
ftr-475	3104	9	ownership	ownership	NOUN
ftr-475	3104	10	situations	situation	NOUN
ftr-475	3104	11	,	,	PUNCT
ftr-475	3104	12	under	under	ADP
ftr-475	3104	13	which	which	PRON
ftr-475	3104	14	ownership	ownership	NOUN
ftr-475	3104	15	of	of	ADP
ftr-475	3104	16	a	a	DET
ftr-475	3104	17	residual	residual	ADJ
ftr-475	3104	18	interest	interest	NOUN
ftr-475	3104	19	by	by	ADP
ftr-475	3104	20	a	a	DET
ftr-475	3104	21	disqualified	disqualify	VERB
ftr-475	3104	22	organization	organization	NOUN
ftr-475	3104	23	is	be	AUX
ftr-475	3104	24	ignored	ignore	VERB
ftr-475	3104	25	if	if	SCONJ
ftr-475	3104	26	it	it	PRON
ftr-475	3104	27	arises	arise	VERB
ftr-475	3104	28	incident	incident	NOUN
ftr-475	3104	29	to	to	ADP
ftr-475	3104	30	the	the	DET
ftr-475	3104	31	formation	formation	NOUN
ftr-475	3104	32	of	of	ADP
ftr-475	3104	33	the	the	DET
ftr-475	3104	34	remic	remic	NOUN
ftr-475	3104	35	.	.	PUNCT
ftr-475	3105	1	the	the	DET
ftr-475	3105	2	disqualified	disqualified	ADJ
ftr-475	3105	3	organization	organization	NOUN
ftr-475	3105	4	has	have	VERB
ftr-475	3105	5	a	a	DET
ftr-475	3105	6	binding	bind	VERB
ftr-475	3105	7	contract	contract	NOUN
ftr-475	3105	8	to	to	PART
ftr-475	3105	9	sell	sell	VERB
ftr-475	3105	10	the	the	DET
ftr-475	3105	11	interest	interest	NOUN
ftr-475	3105	12	,	,	PUNCT
ftr-475	3105	13	and	and	CCONJ
ftr-475	3105	14	the	the	DET
ftr-475	3105	15	sale	sale	NOUN
ftr-475	3105	16	occurs	occur	VERB
ftr-475	3105	17	within	within	ADP
ftr-475	3105	18	seven	seven	NUM
ftr-475	3105	19	days	day	NOUN
ftr-475	3105	20	of	of	ADP
ftr-475	3105	21	the	the	DET
ftr-475	3105	22	startup	startup	ADJ
ftr-475	3105	23	day	day	NOUN
ftr-475	3105	24	.	.	PUNCT
ftr-475	3106	1	regs	regs	PROPN
ftr-475	3106	2	.	.	PUNCT
ftr-475	3107	1	§	§	PROPN
ftr-475	3107	2	1.860e-2(a)(2	1.860e-2(a)(2	NUM
ftr-475	3107	3	)	)	PUNCT
ftr-475	3107	4	.	.	PUNCT
ftr-475	3108	1	461	461	NUM
ftr-475	3108	2	.	.	PUNCT
ftr-475	3109	1	irc	irc	PROPN
ftr-475	3109	2	§	§	PROPN
ftr-475	3109	3	860e(e)(3	860e(e)(3	NOUN
ftr-475	3109	4	)	)	PUNCT
ftr-475	3109	5	.	.	PUNCT
ftr-475	3110	1	an	an	DET
ftr-475	3110	2	agent	agent	NOUN
ftr-475	3110	3	for	for	ADP
ftr-475	3110	4	this	this	DET
ftr-475	3110	5	purpose	purpose	NOUN
ftr-475	3110	6	is	be	AUX
ftr-475	3110	7	defined	define	VERB
ftr-475	3110	8	in	in	ADP
ftr-475	3110	9	the	the	DET
ftr-475	3110	10	regulations	regulation	NOUN
ftr-475	3110	11	as	as	ADP
ftr-475	3110	12	including	include	VERB
ftr-475	3110	13	a	a	DET
ftr-475	3110	14	broker	broker	NOUN
ftr-475	3110	15	(	(	PUNCT
ftr-475	3110	16	as	as	SCONJ
ftr-475	3110	17	defined	define	VERB
ftr-475	3110	18	under	under	ADP
ftr-475	3110	19	§	§	PROPN
ftr-475	3110	20	6045(c	6045(c	NOUN
ftr-475	3110	21	)	)	PUNCT
ftr-475	3110	22	and	and	CCONJ
ftr-475	3110	23	regs	reg	NOUN
ftr-475	3110	24	.	.	PUNCT
ftr-475	3111	1	§	§	PROPN
ftr-475	3111	2	1.6045	1.6045	NUM
ftr-475	3111	3	-	-	SYM
ftr-475	3111	4	1	1	NUM
ftr-475	3111	5	(	(	PUNCT
ftr-475	3111	6	a)(1	a)(1	NOUN
ftr-475	3111	7	)	)	PUNCT
ftr-475	3111	8	)	)	PUNCT
ftr-475	3111	9	,	,	PUNCT
ftr-475	3111	10	nominee	nominee	NOUN
ftr-475	3111	11	or	or	CCONJ
ftr-475	3111	12	other	other	ADJ
ftr-475	3111	13	middleman	middleman	NOUN
ftr-475	3111	14	.	.	PUNCT
ftr-475	3112	1	regs	regs	PROPN
ftr-475	3112	2	.	.	PUNCT
ftr-475	3113	1	§	§	PROPN
ftr-475	3113	2	1.860e-2(a)(6	1.860e-2(a)(6	NUM
ftr-475	3113	3	)	)	PUNCT
ftr-475	3113	4	.	.	PUNCT
ftr-475	3114	1	462	462	NUM
ftr-475	3114	2	.	.	PUNCT
ftr-475	3115	1	irc	irc	PROPN
ftr-475	3115	2	§	§	PROPN
ftr-475	3115	3	860e(e)(4	860e(e)(4	PROPN
ftr-475	3115	4	)	)	PUNCT
ftr-475	3115	5	.	.	PUNCT
ftr-475	3116	1	463	463	NUM
ftr-475	3116	2	.	.	PUNCT
ftr-475	3117	1	frequently	frequently	ADV
ftr-475	3117	2	,	,	PUNCT
ftr-475	3117	3	however	however	ADV
ftr-475	3117	4	,	,	PUNCT
ftr-475	3117	5	the	the	DET
ftr-475	3117	6	remic	remic	ADJ
ftr-475	3117	7	organizational	organizational	ADJ
ftr-475	3117	8	documents	document	NOUN
ftr-475	3117	9	will	will	AUX
ftr-475	3117	10	provide	provide	VERB
ftr-475	3117	11	that	that	SCONJ
ftr-475	3117	12	any	any	DET
ftr-475	3117	13	transfer	transfer	NOUN
ftr-475	3117	14	of	of	ADP
ftr-475	3117	15	a	a	DET
ftr-475	3117	16	residual	residual	ADJ
ftr-475	3117	17	interest	interest	NOUN
ftr-475	3117	18	to	to	ADP
ftr-475	3117	19	a	a	DET
ftr-475	3117	20	disqualified	disqualify	VERB
ftr-475	3117	21	organization	organization	NOUN
ftr-475	3117	22	is	be	AUX
ftr-475	3117	23	null	null	ADJ
ftr-475	3117	24	and	and	CCONJ
ftr-475	3117	25	void	void	VERB
ftr-475	3117	26	and	and	CCONJ
ftr-475	3117	27	ownership	ownership	NOUN
ftr-475	3117	28	revests	revest	NOUN
ftr-475	3117	29	with	with	ADP
ftr-475	3117	30	the	the	DET
ftr-475	3117	31	transferor	transferor	NOUN
ftr-475	3117	32	.	.	PUNCT
ftr-475	3118	1	this	this	DET
ftr-475	3118	2	approach	approach	NOUN
ftr-475	3118	3	,	,	PUNCT
ftr-475	3118	4	however	however	ADV
ftr-475	3118	5	,	,	PUNCT
ftr-475	3118	6	simply	simply	ADV
ftr-475	3118	7	invites	invite	VERB
ftr-475	3118	8	a	a	DET
ftr-475	3118	9	lawsuit	lawsuit	NOUN
ftr-475	3118	10	from	from	ADP
ftr-475	3118	11	the	the	DET
ftr-475	3118	12	transferor	transferor	NOUN
ftr-475	3118	13	,	,	PUNCT
ftr-475	3118	14	who	who	PRON
ftr-475	3118	15	may	may	AUX
ftr-475	3118	16	want	want	VERB
ftr-475	3118	17	nothing	nothing	PRON
ftr-475	3118	18	more	more	ADJ
ftr-475	3118	19	to	to	PART
ftr-475	3118	20	do	do	VERB
ftr-475	3118	21	with	with	ADP
ftr-475	3118	22	the	the	DET
ftr-475	3118	23	residual	residual	ADJ
ftr-475	3118	24	interest	interest	NOUN
ftr-475	3118	25	and	and	CCONJ
ftr-475	3118	26	may	may	AUX
ftr-475	3118	27	be	be	AUX
ftr-475	3118	28	an	an	DET
ftr-475	3118	29	innocent	innocent	ADJ
ftr-475	3118	30	dupe	dupe	NOUN
ftr-475	3118	31	of	of	ADP
ftr-475	3118	32	the	the	DET
ftr-475	3118	33	transferee	transferee	NOUN
ftr-475	3118	34	.	.	PUNCT
ftr-475	3119	1	in	in	ADP
ftr-475	3119	2	short	short	ADJ
ftr-475	3119	3	,	,	PUNCT
ftr-475	3119	4	what	what	DET
ftr-475	3119	5	sense	sense	NOUN
ftr-475	3119	6	does	do	AUX
ftr-475	3119	7	it	it	PRON
ftr-475	3119	8	make	make	VERB
ftr-475	3119	9	to	to	PART
ftr-475	3119	10	punish	punish	VERB
ftr-475	3119	11	the	the	DET
ftr-475	3119	12	transferor	transferor	NOUN
ftr-475	3119	13	for	for	ADP
ftr-475	3119	14	the	the	DET
ftr-475	3119	15	transferee	transferee	NOUN
ftr-475	3119	16	's	's	PART
ftr-475	3119	17	transgressions	transgression	NOUN
ftr-475	3119	18	?	?	PUNCT
ftr-475	3120	1	a	a	DET
ftr-475	3120	2	better	well	ADJ
ftr-475	3120	3	approach	approach	NOUN
ftr-475	3120	4	would	would	AUX
ftr-475	3120	5	be	be	AUX
ftr-475	3120	6	for	for	ADP
ftr-475	3120	7	remic	remic	ADJ
ftr-475	3120	8	organizational	organizational	ADJ
ftr-475	3120	9	documents	document	NOUN
ftr-475	3120	10	to	to	PART
ftr-475	3120	11	prohibit	prohibit	VERB
ftr-475	3120	12	ownership	ownership	NOUN
ftr-475	3120	13	by	by	ADP
ftr-475	3120	14	disqualified	disqualify	VERB
ftr-475	3120	15	organizations	organization	NOUN
ftr-475	3120	16	and	and	CCONJ
ftr-475	3120	17	leave	leave	VERB
ftr-475	3120	18	it	it	PRON
ftr-475	3120	19	at	at	ADP
ftr-475	3120	20	that	that	PRON
ftr-475	3120	21	,	,	PUNCT
ftr-475	3120	22	with	with	ADP
ftr-475	3120	23	no	no	DET
ftr-475	3120	24	provision	provision	NOUN
ftr-475	3120	25	for	for	ADP
ftr-475	3120	26	nullifying	nullify	VERB
ftr-475	3120	27	the	the	DET
ftr-475	3120	28	transfer	transfer	NOUN
ftr-475	3120	29	.	.	PUNCT
ftr-475	3121	1	464	464	NUM
ftr-475	3121	2	.	.	PUNCT
ftr-475	3122	1	regs	regs	PROPN
ftr-475	3122	2	.	.	PUNCT
ftr-475	3123	1	§	§	PROPN
ftr-475	3123	2	1.860e-2(a)(7)(i	1.860e-2(a)(7)(i	NUM
ftr-475	3123	3	)	)	PUNCT
ftr-475	3123	4	.	.	PUNCT
ftr-475	3124	1	thus	thus	ADV
ftr-475	3124	2	,	,	PUNCT
ftr-475	3124	3	it	it	PRON
ftr-475	3124	4	is	be	AUX
ftr-475	3124	5	not	not	PART
ftr-475	3124	6	necessary	necessary	ADJ
ftr-475	3124	7	,	,	PUNCT
ftr-475	3124	8	and	and	CCONJ
ftr-475	3124	9	something	something	PRON
ftr-475	3124	10	of	of	ADP
ftr-475	3124	11	an	an	DET
ftr-475	3124	12	inconvenience	inconvenience	NOUN
ftr-475	3124	13	,	,	PUNCT
ftr-475	3124	14	to	to	PART
ftr-475	3124	15	require	require	VERB
ftr-475	3124	16	a	a	DET
ftr-475	3124	17	notarized	notarize	VERB
ftr-475	3124	18	affidavit	affidavit	NOUN
ftr-475	3124	19	as	as	SCONJ
ftr-475	3124	20	is	be	AUX
ftr-475	3124	21	all	all	ADV
ftr-475	3124	22	too	too	ADV
ftr-475	3124	23	frequently	frequently	ADV
ftr-475	3124	24	required	require	VERB
ftr-475	3124	25	in	in	ADP
ftr-475	3124	26	remic	remic	ADJ
ftr-475	3124	27	organizational	organizational	ADJ
ftr-475	3124	28	documents	document	NOUN
ftr-475	3124	29	.	.	PUNCT
ftr-475	3125	1	465	465	NUM
ftr-475	3125	2	.	.	PUNCT
ftr-475	3126	1	see	see	VERB
ftr-475	3126	2	irc	irc	PROPN
ftr-475	3126	3	§	§	PROPN
ftr-475	3126	4	860e(e)(7	860e(e)(7	NUM
ftr-475	3126	5	)	)	PUNCT
ftr-475	3126	6	.	.	PUNCT
ftr-475	3127	1	19941	19941	NUM
ftr-475	3127	2	florida	florida	PROPN
ftr-475	3127	3	tax	tax	PROPN
ftr-475	3127	4	review	review	NOUN
ftr-475	3127	5	after	after	ADP
ftr-475	3127	6	discovery	discovery	NOUN
ftr-475	3127	7	of	of	ADP
ftr-475	3127	8	the	the	DET
ftr-475	3127	9	situation	situation	NOUN
ftr-475	3127	10	steps	step	NOUN
ftr-475	3127	11	are	be	AUX
ftr-475	3127	12	taken	take	VERB
ftr-475	3127	13	so	so	SCONJ
ftr-475	3127	14	that	that	SCONJ
ftr-475	3127	15	the	the	DET
ftr-475	3127	16	disqualified	disqualified	ADJ
ftr-475	3127	17	organization	organization	NOUN
ftr-475	3127	18	no	no	ADV
ftr-475	3127	19	longer	long	ADV
ftr-475	3127	20	holds	hold	VERB
ftr-475	3127	21	the	the	DET
ftr-475	3127	22	residual	residual	ADJ
ftr-475	3127	23	interest	interest	NOUN
ftr-475	3127	24	and	and	CCONJ
ftr-475	3127	25	if	if	SCONJ
ftr-475	3127	26	the	the	DET
ftr-475	3127	27	transferor	transferor	NOUN
ftr-475	3127	28	agrees	agree	VERB
ftr-475	3127	29	to	to	PART
ftr-475	3127	30	pay	pay	VERB
ftr-475	3127	31	an	an	DET
ftr-475	3127	32	amount	amount	NOUN
ftr-475	3127	33	prescribed	prescribe	VERB
ftr-475	3127	34	by	by	ADP
ftr-475	3127	35	the	the	DET
ftr-475	3127	36	service	service	NOUN
ftr-475	3127	37	,	,	PUNCT
ftr-475	3127	38	the	the	DET
ftr-475	3127	39	penalty	penalty	NOUN
ftr-475	3127	40	tax	tax	NOUN
ftr-475	3127	41	will	will	AUX
ftr-475	3127	42	be	be	AUX
ftr-475	3127	43	waived	waive	VERB
ftr-475	3127	44	.	.	PUNCT
ftr-475	3128	1	466	466	NUM
ftr-475	3128	2	if	if	SCONJ
ftr-475	3128	3	the	the	DET
ftr-475	3128	4	waiver	waiver	NOUN
ftr-475	3128	5	is	be	AUX
ftr-475	3128	6	granted	grant	VERB
ftr-475	3128	7	,	,	PUNCT
ftr-475	3128	8	the	the	DET
ftr-475	3128	9	regulations	regulation	NOUN
ftr-475	3128	10	provide	provide	VERB
ftr-475	3128	11	that	that	SCONJ
ftr-475	3128	12	the	the	DET
ftr-475	3128	13	transferee	transferee	NOUN
ftr-475	3128	14	will	will	AUX
ftr-475	3128	15	only	only	ADV
ftr-475	3128	16	have	have	VERB
ftr-475	3128	17	to	to	PART
ftr-475	3128	18	pay	pay	VERB
ftr-475	3128	19	a	a	DET
ftr-475	3128	20	penalty	penalty	NOUN
ftr-475	3128	21	tax	tax	NOUN
ftr-475	3128	22	based	base	VERB
ftr-475	3128	23	on	on	ADP
ftr-475	3128	24	the	the	DET
ftr-475	3128	25	actual	actual	ADJ
ftr-475	3128	26	excess	excess	ADJ
ftr-475	3128	27	inclusions	inclusion	NOUN
ftr-475	3128	28	that	that	PRON
ftr-475	3128	29	accrued	accrue	VERB
ftr-475	3128	30	while	while	SCONJ
ftr-475	3128	31	the	the	DET
ftr-475	3128	32	disqualified	disqualified	ADJ
ftr-475	3128	33	organization	organization	NOUN
ftr-475	3128	34	held	hold	VERB
ftr-475	3128	35	the	the	DET
ftr-475	3128	36	residual	residual	ADJ
ftr-475	3128	37	interest.4	interest.4	NOUN
ftr-475	3128	38	67	67	NUM
ftr-475	3128	39	of	of	ADP
ftr-475	3128	40	course	course	NOUN
ftr-475	3128	41	,	,	PUNCT
ftr-475	3128	42	the	the	DET
ftr-475	3128	43	transferor	transferor	NOUN
ftr-475	3128	44	no	no	ADV
ftr-475	3128	45	longer	long	ADV
ftr-475	3128	46	owns	own	VERB
ftr-475	3128	47	the	the	DET
ftr-475	3128	48	residual	residual	ADJ
ftr-475	3128	49	interest	interest	NOUN
ftr-475	3128	50	,	,	PUNCT
ftr-475	3128	51	so	so	CCONJ
ftr-475	3128	52	it	it	PRON
ftr-475	3128	53	is	be	AUX
ftr-475	3128	54	not	not	PART
ftr-475	3128	55	entirely	entirely	ADV
ftr-475	3128	56	clear	clear	ADJ
ftr-475	3128	57	what	what	PRON
ftr-475	3128	58	steps	step	VERB
ftr-475	3128	59	the	the	DET
ftr-475	3128	60	statute	statute	NOUN
ftr-475	3128	61	envisions	envision	VERB
ftr-475	3128	62	the	the	DET
ftr-475	3128	63	transferor	transferor	NOUN
ftr-475	3128	64	taking	take	VERB
ftr-475	3128	65	to	to	PART
ftr-475	3128	66	divest	divest	VERB
ftr-475	3128	67	the	the	DET
ftr-475	3128	68	transferee	transferee	NOUN
ftr-475	3128	69	of	of	ADP
ftr-475	3128	70	ownership	ownership	NOUN
ftr-475	3128	71	.	.	PUNCT
ftr-475	3129	1	unless	unless	SCONJ
ftr-475	3129	2	the	the	DET
ftr-475	3129	3	transferor	transferor	NOUN
ftr-475	3129	4	can	can	AUX
ftr-475	3129	5	coax	coax	VERB
ftr-475	3129	6	the	the	DET
ftr-475	3129	7	transferee	transferee	NOUN
ftr-475	3129	8	to	to	PART
ftr-475	3129	9	sell	sell	VERB
ftr-475	3129	10	its	its	PRON
ftr-475	3129	11	newly	newly	ADV
ftr-475	3129	12	acquired	acquire	VERB
ftr-475	3129	13	residual	residual	ADJ
ftr-475	3129	14	interest	interest	NOUN
ftr-475	3129	15	,	,	PUNCT
ftr-475	3129	16	the	the	DET
ftr-475	3129	17	rational	rational	ADJ
ftr-475	3129	18	transferor	transferor	NOUN
ftr-475	3129	19	will	will	AUX
ftr-475	3129	20	not	not	PART
ftr-475	3129	21	choose	choose	VERB
ftr-475	3129	22	to	to	PART
ftr-475	3129	23	reveal	reveal	VERB
ftr-475	3129	24	the	the	DET
ftr-475	3129	25	error	error	NOUN
ftr-475	3129	26	to	to	ADP
ftr-475	3129	27	the	the	DET
ftr-475	3129	28	service	service	NOUN
ftr-475	3129	29	.	.	PUNCT
ftr-475	3130	1	however	however	ADV
ftr-475	3130	2	,	,	PUNCT
ftr-475	3130	3	if	if	SCONJ
ftr-475	3130	4	the	the	DET
ftr-475	3130	5	transferor	transferor	NOUN
ftr-475	3130	6	succeeds	succeed	VERB
ftr-475	3130	7	in	in	ADP
ftr-475	3130	8	inducing	induce	VERB
ftr-475	3130	9	the	the	DET
ftr-475	3130	10	transferee	transferee	NOUN
ftr-475	3130	11	to	to	PART
ftr-475	3130	12	sell	sell	VERB
ftr-475	3130	13	the	the	DET
ftr-475	3130	14	residual	residual	ADJ
ftr-475	3130	15	interest	interest	NOUN
ftr-475	3130	16	,	,	PUNCT
ftr-475	3130	17	then	then	ADV
ftr-475	3130	18	transferor	transferor	NOUN
ftr-475	3130	19	's	's	PART
ftr-475	3130	20	risk	risk	NOUN
ftr-475	3130	21	of	of	ADP
ftr-475	3130	22	being	be	AUX
ftr-475	3130	23	assessed	assess	VERB
ftr-475	3130	24	a	a	DET
ftr-475	3130	25	penalty	penalty	NOUN
ftr-475	3130	26	drops	drop	VERB
ftr-475	3130	27	precipitously	precipitously	ADV
ftr-475	3130	28	and	and	CCONJ
ftr-475	3130	29	the	the	DET
ftr-475	3130	30	wily	wily	ADJ
ftr-475	3130	31	transferor	transferor	NOUN
ftr-475	3130	32	may	may	AUX
ftr-475	3130	33	well	well	ADV
ftr-475	3130	34	choose	choose	VERB
ftr-475	3130	35	to	to	PART
ftr-475	3130	36	let	let	VERB
ftr-475	3130	37	sleeping	sleeping	NOUN
ftr-475	3130	38	dogs	dog	NOUN
ftr-475	3130	39	lie	lie	VERB
ftr-475	3130	40	at	at	ADP
ftr-475	3130	41	this	this	DET
ftr-475	3130	42	point	point	NOUN
ftr-475	3130	43	.	.	PUNCT
ftr-475	3131	1	in	in	ADP
ftr-475	3131	2	short	short	ADJ
ftr-475	3131	3	,	,	PUNCT
ftr-475	3131	4	the	the	DET
ftr-475	3131	5	waiver	waiver	NOUN
ftr-475	3131	6	provision	provision	NOUN
ftr-475	3131	7	seems	seem	VERB
ftr-475	3131	8	ill	ill	ADV
ftr-475	3131	9	designed	design	VERB
ftr-475	3131	10	to	to	PART
ftr-475	3131	11	accomplish	accomplish	VERB
ftr-475	3131	12	its	its	PRON
ftr-475	3131	13	goal	goal	NOUN
ftr-475	3131	14	of	of	ADP
ftr-475	3131	15	encouraging	encourage	VERB
ftr-475	3131	16	taxpayers	taxpayer	NOUN
ftr-475	3131	17	to	to	PART
ftr-475	3131	18	come	come	VERB
ftr-475	3131	19	clean	clean	ADJ
ftr-475	3131	20	.	.	PUNCT
ftr-475	3132	1	2	2	X
ftr-475	3132	2	.	.	X
ftr-475	3132	3	calculation	calculation	NOUN
ftr-475	3132	4	of	of	ADP
ftr-475	3132	5	the	the	DET
ftr-475	3132	6	penalty	penalty	NOUN
ftr-475	3132	7	tax.-the	tax.-the	DET
ftr-475	3132	8	amount	amount	NOUN
ftr-475	3132	9	of	of	ADP
ftr-475	3132	10	the	the	DET
ftr-475	3132	11	penalty	penalty	NOUN
ftr-475	3132	12	tax	tax	NOUN
ftr-475	3132	13	equals	equal	VERB
ftr-475	3132	14	the	the	DET
ftr-475	3132	15	product	product	NOUN
ftr-475	3132	16	of	of	ADP
ftr-475	3132	17	the	the	DET
ftr-475	3132	18	highest	high	ADJ
ftr-475	3132	19	rate	rate	NOUN
ftr-475	3132	20	of	of	ADP
ftr-475	3132	21	tax	tax	NOUN
ftr-475	3132	22	imposed	impose	VERB
ftr-475	3132	23	under	under	ADP
ftr-475	3132	24	section	section	NOUN
ftr-475	3132	25	11	11	NUM
ftr-475	3132	26	(	(	PUNCT
ftr-475	3132	27	b)(1	b)(1	NOUN
ftr-475	3132	28	)	)	PUNCT
ftr-475	3132	29	(	(	PUNCT
ftr-475	3132	30	currently	currently	ADV
ftr-475	3132	31	35	35	NUM
ftr-475	3132	32	%	%	NOUN
ftr-475	3132	33	)	)	PUNCT
ftr-475	3132	34	and	and	CCONJ
ftr-475	3132	35	the	the	DET
ftr-475	3132	36	present	present	ADJ
ftr-475	3132	37	value	value	NOUN
ftr-475	3132	38	of	of	ADP
ftr-475	3132	39	the	the	DET
ftr-475	3132	40	total	total	ADJ
ftr-475	3132	41	anticipated	anticipate	VERB
ftr-475	3132	42	excess	excess	ADJ
ftr-475	3132	43	inclusions	inclusion	NOUN
ftr-475	3132	44	with	with	ADP
ftr-475	3132	45	respect	respect	NOUN
ftr-475	3132	46	to	to	ADP
ftr-475	3132	47	such	such	ADJ
ftr-475	3132	48	interest	interest	NOUN
ftr-475	3132	49	for	for	ADP
ftr-475	3132	50	periods	period	NOUN
ftr-475	3132	51	after	after	ADP
ftr-475	3132	52	the	the	DET
ftr-475	3132	53	transfer.468	transfer.468	NOUN
ftr-475	3132	54	for	for	ADP
ftr-475	3132	55	this	this	DET
ftr-475	3132	56	purpose	purpose	NOUN
ftr-475	3132	57	,	,	PUNCT
ftr-475	3132	58	anticipated	anticipate	VERB
ftr-475	3132	59	excess	excess	ADJ
ftr-475	3132	60	inclusions	inclusion	NOUN
ftr-475	3132	61	are	be	AUX
ftr-475	3132	62	those	those	PRON
ftr-475	3132	63	that	that	PRON
ftr-475	3132	64	are	be	AUX
ftr-475	3132	65	expected	expect	VERB
ftr-475	3132	66	to	to	PART
ftr-475	3132	67	accrue	accrue	VERB
ftr-475	3132	68	at	at	ADP
ftr-475	3132	69	each	each	DET
ftr-475	3132	70	future	future	ADJ
ftr-475	3132	71	quarter	quarter	NOUN
ftr-475	3132	72	-	-	PUNCT
ftr-475	3132	73	end	end	NOUN
ftr-475	3132	74	,	,	PUNCT
ftr-475	3132	75	discounted	discount	VERB
ftr-475	3132	76	back	back	ADV
ftr-475	3132	77	to	to	ADP
ftr-475	3132	78	the	the	DET
ftr-475	3132	79	date	date	NOUN
ftr-475	3132	80	of	of	ADP
ftr-475	3132	81	transfer	transfer	NOUN
ftr-475	3132	82	by	by	ADP
ftr-475	3132	83	the	the	DET
ftr-475	3132	84	applicable	applicable	ADJ
ftr-475	3132	85	federal	federal	ADJ
ftr-475	3132	86	rate.469	rate.469	NOUN
ftr-475	3132	87	the	the	DET
ftr-475	3132	88	computation	computation	NOUN
ftr-475	3132	89	of	of	ADP
ftr-475	3132	90	anticipated	anticipate	VERB
ftr-475	3132	91	excess	excess	ADJ
ftr-475	3132	92	inclusions	inclusion	NOUN
ftr-475	3132	93	,	,	PUNCT
ftr-475	3132	94	which	which	PRON
ftr-475	3132	95	has	have	AUX
ftr-475	3132	96	been	be	AUX
ftr-475	3132	97	described	describe	VERB
ftr-475	3132	98	previously	previously	ADV
ftr-475	3132	99	,	,	PUNCT
ftr-475	3132	100	must	must	AUX
ftr-475	3132	101	be	be	AUX
ftr-475	3132	102	based	base	VERB
ftr-475	3132	103	on	on	ADP
ftr-475	3132	104	events	event	NOUN
ftr-475	3132	105	that	that	PRON
ftr-475	3132	106	have	have	AUX
ftr-475	3132	107	occurred	occur	VERB
ftr-475	3132	108	up	up	ADP
ftr-475	3132	109	to	to	ADP
ftr-475	3132	110	the	the	DET
ftr-475	3132	111	time	time	NOUN
ftr-475	3132	112	of	of	ADP
ftr-475	3132	113	the	the	DET
ftr-475	3132	114	transfer	transfer	NOUN
ftr-475	3132	115	,	,	PUNCT
ftr-475	3132	116	the	the	DET
ftr-475	3132	117	prepayment	prepayment	NOUN
ftr-475	3132	118	and	and	CCONJ
ftr-475	3132	119	reinvestment	reinvestment	NOUN
ftr-475	3132	120	assumptions	assumption	NOUN
ftr-475	3132	121	adopted	adopt	VERB
ftr-475	3132	122	under	under	ADP
ftr-475	3132	123	section	section	NOUN
ftr-475	3132	124	1272(a)(6	1272(a)(6	NUM
ftr-475	3132	125	)	)	PUNCT
ftr-475	3132	126	(	(	PUNCT
ftr-475	3132	127	or	or	CCONJ
ftr-475	3132	128	that	that	PRON
ftr-475	3132	129	would	would	AUX
ftr-475	3132	130	have	have	AUX
ftr-475	3132	131	been	be	AUX
ftr-475	3132	132	adopted	adopt	VERB
ftr-475	3132	133	if	if	SCONJ
ftr-475	3132	134	the	the	DET
ftr-475	3132	135	regular	regular	ADJ
ftr-475	3132	136	interests	interest	NOUN
ftr-475	3132	137	were	be	AUX
ftr-475	3132	138	issued	issue	VERB
ftr-475	3132	139	with	with	ADP
ftr-475	3132	140	oid	oid	NUM
ftr-475	3132	141	)	)	PUNCT
ftr-475	3132	142	,	,	PUNCT
ftr-475	3132	143	and	and	CCONJ
ftr-475	3132	144	any	any	DET
ftr-475	3132	145	required	require	VERB
ftr-475	3132	146	or	or	CCONJ
ftr-475	3132	147	permitted	permit	VERB
ftr-475	3132	148	clean	clean	ADJ
ftr-475	3132	149	up	up	ADP
ftr-475	3132	150	call	call	NOUN
ftr-475	3132	151	or	or	CCONJ
ftr-475	3132	152	any	any	DET
ftr-475	3132	153	qualified	qualified	ADJ
ftr-475	3132	154	liquidation	liquidation	NOUN
ftr-475	3132	155	provided	provide	VERB
ftr-475	3132	156	for	for	ADP
ftr-475	3132	157	in	in	ADP
ftr-475	3132	158	the	the	DET
ftr-475	3132	159	remic	remic	ADJ
ftr-475	3132	160	organizational	organizational	ADJ
ftr-475	3132	161	documents	document	NOUN
ftr-475	3132	162	.	.	PUNCT
ftr-475	3133	1	470	470	NUM
ftr-475	3133	2	the	the	DET
ftr-475	3133	3	amount	amount	NOUN
ftr-475	3133	4	of	of	ADP
ftr-475	3133	5	penalty	penalty	NOUN
ftr-475	3133	6	tax	tax	NOUN
ftr-475	3133	7	reflects	reflect	VERB
ftr-475	3133	8	an	an	DET
ftr-475	3133	9	assumption	assumption	NOUN
ftr-475	3133	10	that	that	SCONJ
ftr-475	3133	11	the	the	DET
ftr-475	3133	12	residual	residual	ADJ
ftr-475	3133	13	interest	interest	NOUN
ftr-475	3133	14	will	will	AUX
ftr-475	3133	15	be	be	AUX
ftr-475	3133	16	held	hold	VERB
ftr-475	3133	17	by	by	ADP
ftr-475	3133	18	a	a	DET
ftr-475	3133	19	disqualified	disqualified	ADJ
ftr-475	3133	20	organization	organization	NOUN
ftr-475	3133	21	from	from	ADP
ftr-475	3133	22	the	the	DET
ftr-475	3133	23	date	date	NOUN
ftr-475	3133	24	of	of	ADP
ftr-475	3133	25	transfer	transfer	NOUN
ftr-475	3133	26	until	until	ADP
ftr-475	3133	27	maturity	maturity	NOUN
ftr-475	3133	28	.	.	PUNCT
ftr-475	3134	1	if	if	SCONJ
ftr-475	3134	2	the	the	DET
ftr-475	3134	3	penalty	penalty	NOUN
ftr-475	3134	4	tax	tax	NOUN
ftr-475	3134	5	is	be	AUX
ftr-475	3134	6	asserted	assert	VERB
ftr-475	3134	7	on	on	ADP
ftr-475	3134	8	audit	audit	NOUN
ftr-475	3134	9	against	against	ADP
ftr-475	3134	10	a	a	DET
ftr-475	3134	11	transferor	transferor	NOUN
ftr-475	3134	12	and	and	CCONJ
ftr-475	3134	13	the	the	DET
ftr-475	3134	14	disqualified	disqualify	VERB
ftr-475	3134	15	organization	organization	NOUN
ftr-475	3134	16	has	have	AUX
ftr-475	3134	17	previously	previously	ADV
ftr-475	3134	18	disposed	dispose	VERB
ftr-475	3134	19	of	of	ADP
ftr-475	3134	20	the	the	DET
ftr-475	3134	21	residual	residual	ADJ
ftr-475	3134	22	interest	interest	NOUN
ftr-475	3134	23	,	,	PUNCT
ftr-475	3134	24	the	the	DET
ftr-475	3134	25	unfortunate	unfortunate	ADJ
ftr-475	3134	26	transferor	transferor	NOUN
ftr-475	3134	27	must	must	AUX
ftr-475	3134	28	still	still	ADV
ftr-475	3134	29	pay	pay	VERB
ftr-475	3134	30	the	the	DET
ftr-475	3134	31	full	full	ADJ
ftr-475	3134	32	penalty	penalty	NOUN
ftr-475	3134	33	tax.47	tax.47	NOUN
ftr-475	3134	34	'	'	PART
ftr-475	3134	35	466	466	NUM
ftr-475	3134	36	.	.	PUNCT
ftr-475	3135	1	i	i	PRON
ftr-475	3135	2	d.	d.	PROPN
ftr-475	3135	3	467	467	NUM
ftr-475	3135	4	.	.	PUNCT
ftr-475	3135	5	regs	regs	PROPN
ftr-475	3135	6	.	.	PUNCT
ftr-475	3136	1	§	§	PROPN
ftr-475	3136	2	1.860e-2(a)(7)(ii	1.860e-2(a)(7)(ii	PROPN
ftr-475	3136	3	)	)	PUNCT
ftr-475	3136	4	.	.	PUNCT
ftr-475	3137	1	468	468	X
ftr-475	3137	2	.	.	PUNCT
ftr-475	3138	1	irc	irc	PROPN
ftr-475	3138	2	§	§	PROPN
ftr-475	3138	3	860e(e)(2	860e(e)(2	NUM
ftr-475	3138	4	)	)	PUNCT
ftr-475	3138	5	.	.	PUNCT
ftr-475	3139	1	this	this	DET
ftr-475	3139	2	penalty	penalty	NOUN
ftr-475	3139	3	tax	tax	NOUN
ftr-475	3139	4	is	be	AUX
ftr-475	3139	5	to	to	PART
ftr-475	3139	6	be	be	AUX
ftr-475	3139	7	distinguished	distinguish	VERB
ftr-475	3139	8	from	from	ADP
ftr-475	3139	9	the	the	DET
ftr-475	3139	10	§	§	PROPN
ftr-475	3139	11	860e(e)(7)(b	860e(e)(7)(b	NUM
ftr-475	3139	12	)	)	PUNCT
ftr-475	3139	13	waiver	waiver	NOUN
ftr-475	3139	14	tax	tax	NOUN
ftr-475	3139	15	previously	previously	ADV
ftr-475	3139	16	discussed	discuss	VERB
ftr-475	3139	17	.	.	PUNCT
ftr-475	3140	1	469	469	X
ftr-475	3140	2	.	.	PUNCT
ftr-475	3140	3	regs	regs	PROPN
ftr-475	3140	4	.	.	PUNCT
ftr-475	3141	1	§	§	PROPN
ftr-475	3141	2	1.860e-2(a)(3	1.860e-2(a)(3	NUM
ftr-475	3141	3	)	)	PUNCT
ftr-475	3141	4	.	.	PUNCT
ftr-475	3142	1	470	470	NUM
ftr-475	3142	2	.	.	PUNCT
ftr-475	3143	1	i	i	PRON
ftr-475	3143	2	d.	d.	PROPN
ftr-475	3143	3	for	for	ADP
ftr-475	3143	4	a	a	DET
ftr-475	3143	5	discussion	discussion	NOUN
ftr-475	3143	6	of	of	ADP
ftr-475	3143	7	the	the	DET
ftr-475	3143	8	computation	computation	NOUN
ftr-475	3143	9	,	,	PUNCT
ftr-475	3143	10	see	see	VERB
ftr-475	3143	11	supra	supra	PROPN
ftr-475	3143	12	part	part	NOUN
ftr-475	3143	13	vii.c	vii.c	PROPN
ftr-475	3143	14	.	.	PROPN
ftr-475	3144	1	1	1	NUM
ftr-475	3144	2	.	.	X
ftr-475	3144	3	471	471	NUM
ftr-475	3144	4	.	.	PUNCT
ftr-475	3145	1	see	see	VERB
ftr-475	3145	2	irc	irc	PROPN
ftr-475	3145	3	§	§	PROPN
ftr-475	3145	4	860e(e	860e(e	NUM
ftr-475	3145	5	)	)	PUNCT
ftr-475	3145	6	.	.	PUNCT
ftr-475	3146	1	[	[	X
ftr-475	3146	2	vol	vol	NOUN
ftr-475	3146	3	2:4	2:4	NUM
ftr-475	3146	4	tax	tax	NOUN
ftr-475	3146	5	aspects	aspect	NOUN
ftr-475	3146	6	of	of	ADP
ftr-475	3146	7	remic	remic	ADJ
ftr-475	3146	8	residual	residual	ADJ
ftr-475	3146	9	interests	interest	NOUN
ftr-475	3146	10	application	application	NOUN
ftr-475	3146	11	of	of	ADP
ftr-475	3146	12	the	the	DET
ftr-475	3146	13	penalty	penalty	NOUN
ftr-475	3146	14	tax	tax	NOUN
ftr-475	3146	15	depends	depend	VERB
ftr-475	3146	16	on	on	ADP
ftr-475	3146	17	calculation	calculation	NOUN
ftr-475	3146	18	of	of	ADP
ftr-475	3146	19	the	the	DET
ftr-475	3146	20	anticipated	anticipated	ADJ
ftr-475	3146	21	excess	excess	ADJ
ftr-475	3146	22	inclusions	inclusion	NOUN
ftr-475	3146	23	amounts	amount	NOUN
ftr-475	3146	24	and	and	CCONJ
ftr-475	3146	25	in	in	ADP
ftr-475	3146	26	order	order	NOUN
ftr-475	3146	27	to	to	PART
ftr-475	3146	28	ensure	ensure	VERB
ftr-475	3146	29	that	that	SCONJ
ftr-475	3146	30	such	such	ADJ
ftr-475	3146	31	information	information	NOUN
ftr-475	3146	32	is	be	AUX
ftr-475	3146	33	available	available	ADJ
ftr-475	3146	34	to	to	ADP
ftr-475	3146	35	the	the	DET
ftr-475	3146	36	transferor	transferor	NOUN
ftr-475	3146	37	,	,	PUNCT
ftr-475	3146	38	the	the	DET
ftr-475	3146	39	code	code	NOUN
ftr-475	3146	40	requires	require	VERB
ftr-475	3146	41	that	that	SCONJ
ftr-475	3146	42	the	the	DET
ftr-475	3146	43	remic	remic	NOUN
ftr-475	3146	44	has	have	VERB
ftr-475	3146	45	reasonable	reasonable	ADJ
ftr-475	3146	46	arrangements	arrangement	NOUN
ftr-475	3146	47	in	in	ADP
ftr-475	3146	48	place	place	NOUN
ftr-475	3146	49	to	to	PART
ftr-475	3146	50	ensure	ensure	VERB
ftr-475	3146	51	that	that	SCONJ
ftr-475	3146	52	this	this	DET
ftr-475	3146	53	information	information	NOUN
ftr-475	3146	54	will	will	AUX
ftr-475	3146	55	be	be	AUX
ftr-475	3146	56	provided.47	provided.47	PROPN
ftr-475	3146	57	,	,	PUNCT
ftr-475	3146	58	3	3	NUM
ftr-475	3146	59	.	.	PUNCT
ftr-475	3146	60	special	special	ADJ
ftr-475	3146	61	rules	rule	NOUN
ftr-475	3146	62	for	for	ADP
ftr-475	3146	63	pass	pass	VERB
ftr-475	3146	64	-	-	PUNCT
ftr-475	3146	65	through	through	ADP
ftr-475	3146	66	entities.-the	entities.-the	DET
ftr-475	3146	67	penalty	penalty	NOUN
ftr-475	3146	68	tax	tax	NOUN
ftr-475	3146	69	on	on	ADP
ftr-475	3146	70	transfers	transfer	NOUN
ftr-475	3146	71	to	to	ADP
ftr-475	3146	72	disqualified	disqualify	VERB
ftr-475	3146	73	organizations	organization	NOUN
ftr-475	3146	74	could	could	AUX
ftr-475	3146	75	be	be	AUX
ftr-475	3146	76	easily	easily	ADV
ftr-475	3146	77	avoided	avoid	VERB
ftr-475	3146	78	by	by	ADP
ftr-475	3146	79	simply	simply	ADV
ftr-475	3146	80	having	have	VERB
ftr-475	3146	81	the	the	DET
ftr-475	3146	82	disqualified	disqualify	VERB
ftr-475	3146	83	entity	entity	NOUN
ftr-475	3146	84	hold	hold	VERB
ftr-475	3146	85	an	an	DET
ftr-475	3146	86	interest	interest	NOUN
ftr-475	3146	87	in	in	ADP
ftr-475	3146	88	a	a	DET
ftr-475	3146	89	residual	residual	ADJ
ftr-475	3146	90	interest	interest	NOUN
ftr-475	3146	91	through	through	ADP
ftr-475	3146	92	a	a	DET
ftr-475	3146	93	"	"	PUNCT
ftr-475	3146	94	pass	pass	NOUN
ftr-475	3146	95	through	through	ADP
ftr-475	3146	96	entity	entity	NOUN
ftr-475	3146	97	.	.	PUNCT
ftr-475	3146	98	"	"	PUNCT
ftr-475	3147	1	for	for	ADP
ftr-475	3147	2	example	example	NOUN
ftr-475	3147	3	,	,	PUNCT
ftr-475	3147	4	two	two	NUM
ftr-475	3147	5	disqualified	disqualify	VERB
ftr-475	3147	6	organizations	organization	NOUN
ftr-475	3147	7	could	could	AUX
ftr-475	3147	8	enter	enter	VERB
ftr-475	3147	9	into	into	ADP
ftr-475	3147	10	a	a	DET
ftr-475	3147	11	partnership	partnership	NOUN
ftr-475	3147	12	and	and	CCONJ
ftr-475	3147	13	have	have	VERB
ftr-475	3147	14	the	the	DET
ftr-475	3147	15	partnership	partnership	NOUN
ftr-475	3147	16	acquire	acquire	VERB
ftr-475	3147	17	residual	residual	ADJ
ftr-475	3147	18	interests	interest	NOUN
ftr-475	3147	19	.	.	PUNCT
ftr-475	3148	1	the	the	DET
ftr-475	3148	2	partnership	partnership	NOUN
ftr-475	3148	3	would	would	AUX
ftr-475	3148	4	not	not	PART
ftr-475	3148	5	itself	itself	PRON
ftr-475	3148	6	be	be	AUX
ftr-475	3148	7	a	a	DET
ftr-475	3148	8	disqualified	disqualified	ADJ
ftr-475	3148	9	entity	entity	NOUN
ftr-475	3148	10	,	,	PUNCT
ftr-475	3148	11	and	and	CCONJ
ftr-475	3148	12	upon	upon	SCONJ
ftr-475	3148	13	passing	pass	VERB
ftr-475	3148	14	its	its	PRON
ftr-475	3148	15	income	income	NOUN
ftr-475	3148	16	through	through	ADP
ftr-475	3148	17	to	to	ADP
ftr-475	3148	18	the	the	DET
ftr-475	3148	19	partners	partner	NOUN
ftr-475	3148	20	no	no	DET
ftr-475	3148	21	tax	tax	NOUN
ftr-475	3148	22	would	would	AUX
ftr-475	3148	23	be	be	AUX
ftr-475	3148	24	collected	collect	VERB
ftr-475	3148	25	since	since	SCONJ
ftr-475	3148	26	the	the	DET
ftr-475	3148	27	partners	partner	NOUN
ftr-475	3148	28	would	would	AUX
ftr-475	3148	29	not	not	PART
ftr-475	3148	30	be	be	AUX
ftr-475	3148	31	subject	subject	ADJ
ftr-475	3148	32	to	to	ADP
ftr-475	3148	33	tax	tax	NOUN
ftr-475	3148	34	.	.	PUNCT
ftr-475	3149	1	congress	congress	PROPN
ftr-475	3149	2	had	have	VERB
ftr-475	3149	3	the	the	DET
ftr-475	3149	4	foresight	foresight	NOUN
ftr-475	3149	5	to	to	PART
ftr-475	3149	6	anticipate	anticipate	VERB
ftr-475	3149	7	this	this	DET
ftr-475	3149	8	possibility	possibility	NOUN
ftr-475	3149	9	and	and	CCONJ
ftr-475	3149	10	it	it	PRON
ftr-475	3149	11	provided	provide	VERB
ftr-475	3149	12	that	that	SCONJ
ftr-475	3149	13	in	in	ADP
ftr-475	3149	14	this	this	DET
ftr-475	3149	15	event	event	NOUN
ftr-475	3149	16	a	a	DET
ftr-475	3149	17	penalty	penalty	NOUN
ftr-475	3149	18	tax	tax	NOUN
ftr-475	3149	19	would	would	AUX
ftr-475	3149	20	be	be	AUX
ftr-475	3149	21	imposed	impose	VERB
ftr-475	3149	22	on	on	ADP
ftr-475	3149	23	the	the	DET
ftr-475	3149	24	pass	pass	NOUN
ftr-475	3149	25	through	through	ADP
ftr-475	3149	26	entity	entity	NOUN
ftr-475	3149	27	itself.473	itself.473	NOUN
ftr-475	3149	28	the	the	DET
ftr-475	3149	29	penalty	penalty	NOUN
ftr-475	3149	30	tax	tax	NOUN
ftr-475	3149	31	on	on	ADP
ftr-475	3149	32	pass	pass	NOUN
ftr-475	3149	33	through	through	ADP
ftr-475	3149	34	entities	entity	NOUN
ftr-475	3149	35	applies	apply	VERB
ftr-475	3149	36	if	if	SCONJ
ftr-475	3149	37	during	during	ADP
ftr-475	3149	38	any	any	DET
ftr-475	3149	39	taxable	taxable	ADJ
ftr-475	3149	40	year	year	NOUN
ftr-475	3149	41	of	of	ADP
ftr-475	3149	42	the	the	DET
ftr-475	3149	43	entity	entity	NOUN
ftr-475	3149	44	a	a	DET
ftr-475	3149	45	disqualified	disqualify	VERB
ftr-475	3149	46	organization	organization	NOUN
ftr-475	3149	47	is	be	AUX
ftr-475	3149	48	the	the	DET
ftr-475	3149	49	record	record	NOUN
ftr-475	3149	50	holder	holder	NOUN
ftr-475	3149	51	of	of	ADP
ftr-475	3149	52	an	an	DET
ftr-475	3149	53	interest	interest	NOUN
ftr-475	3149	54	in	in	ADP
ftr-475	3149	55	such	such	ADJ
ftr-475	3149	56	entity.474	entity.474	NOUN
ftr-475	3149	57	a	a	DET
ftr-475	3149	58	pass	pass	NOUN
ftr-475	3149	59	through	through	ADP
ftr-475	3149	60	entity	entity	NOUN
ftr-475	3149	61	for	for	ADP
ftr-475	3149	62	this	this	DET
ftr-475	3149	63	purpose	purpose	NOUN
ftr-475	3149	64	is	be	AUX
ftr-475	3149	65	defined	define	VERB
ftr-475	3149	66	as	as	ADP
ftr-475	3149	67	a	a	DET
ftr-475	3149	68	ric	ric	PROPN
ftr-475	3149	69	,	,	PUNCT
ftr-475	3149	70	reit	reit	PROPN
ftr-475	3149	71	,	,	PUNCT
ftr-475	3149	72	partnership	partnership	NOUN
ftr-475	3149	73	,	,	PUNCT
ftr-475	3149	74	trust	trust	NOUN
ftr-475	3149	75	,	,	PUNCT
ftr-475	3149	76	estate	estate	NOUN
ftr-475	3149	77	,	,	PUNCT
ftr-475	3149	78	or	or	CCONJ
ftr-475	3149	79	subchapter	subchapter	NOUN
ftr-475	3149	80	t	t	PROPN
ftr-475	3149	81	cooperative	cooperative	NOUN
ftr-475	3149	82	.	.	PUNCT
ftr-475	3149	83	"	"	PUNCT
ftr-475	3150	1	in	in	ADP
ftr-475	3150	2	addition	addition	NOUN
ftr-475	3150	3	,	,	PUNCT
ftr-475	3150	4	if	if	SCONJ
ftr-475	3150	5	any	any	DET
ftr-475	3150	6	person	person	NOUN
ftr-475	3150	7	holds	hold	VERB
ftr-475	3150	8	an	an	DET
ftr-475	3150	9	interest	interest	NOUN
ftr-475	3150	10	in	in	ADP
ftr-475	3150	11	a	a	DET
ftr-475	3150	12	pass	pass	NOUN
ftr-475	3150	13	through	through	ADP
ftr-475	3150	14	entity	entity	NOUN
ftr-475	3150	15	as	as	ADP
ftr-475	3150	16	a	a	DET
ftr-475	3150	17	nominee	nominee	NOUN
ftr-475	3150	18	for	for	ADP
ftr-475	3150	19	another	another	DET
ftr-475	3150	20	person	person	NOUN
ftr-475	3150	21	,	,	PUNCT
ftr-475	3150	22	such	such	ADJ
ftr-475	3150	23	holder	holder	NOUN
ftr-475	3150	24	will	will	AUX
ftr-475	3150	25	be	be	AUX
ftr-475	3150	26	treated	treat	VERB
ftr-475	3150	27	as	as	ADP
ftr-475	3150	28	itself	itself	PRON
ftr-475	3150	29	a	a	DET
ftr-475	3150	30	pass	pass	NOUN
ftr-475	3150	31	through	through	ADP
ftr-475	3150	32	entity	entity	NOUN
ftr-475	3150	33	with	with	ADP
ftr-475	3150	34	respect	respect	NOUN
ftr-475	3150	35	to	to	ADP
ftr-475	3150	36	the	the	DET
ftr-475	3150	37	interest	interest	NOUN
ftr-475	3150	38	it	it	PRON
ftr-475	3150	39	holds	hold	VERB
ftr-475	3150	40	in	in	ADP
ftr-475	3150	41	the	the	DET
ftr-475	3150	42	pass	pass	NOUN
ftr-475	3150	43	through	through	ADP
ftr-475	3150	44	entity.476	entity.476	NOUN
ftr-475	3150	45	in	in	ADP
ftr-475	3150	46	effect	effect	NOUN
ftr-475	3150	47	,	,	PUNCT
ftr-475	3150	48	the	the	DET
ftr-475	3150	49	pass	pass	NOUN
ftr-475	3150	50	through	through	ADP
ftr-475	3150	51	entity	entity	NOUN
ftr-475	3150	52	becomes	become	VERB
ftr-475	3150	53	a	a	DET
ftr-475	3150	54	withholding	withholding	NOUN
ftr-475	3150	55	agent	agent	NOUN
ftr-475	3150	56	and	and	CCONJ
ftr-475	3150	57	is	be	AUX
ftr-475	3150	58	used	use	VERB
ftr-475	3150	59	as	as	ADP
ftr-475	3150	60	a	a	DET
ftr-475	3150	61	tool	tool	NOUN
ftr-475	3150	62	for	for	ADP
ftr-475	3150	63	exacting	exact	VERB
ftr-475	3150	64	the	the	DET
ftr-475	3150	65	tax	tax	NOUN
ftr-475	3150	66	on	on	ADP
ftr-475	3150	67	excess	excess	ADJ
ftr-475	3150	68	inclusions	inclusion	NOUN
ftr-475	3150	69	that	that	PRON
ftr-475	3150	70	would	would	AUX
ftr-475	3150	71	otherwise	otherwise	ADV
ftr-475	3150	72	escape	escape	VERB
ftr-475	3150	73	.	.	PUNCT
ftr-475	3151	1	a	a	DET
ftr-475	3151	2	pass	pass	NOUN
ftr-475	3151	3	through	through	ADP
ftr-475	3151	4	entity	entity	NOUN
ftr-475	3151	5	can	can	AUX
ftr-475	3151	6	avoid	avoid	VERB
ftr-475	3151	7	the	the	DET
ftr-475	3151	8	penalty	penalty	NOUN
ftr-475	3151	9	tax	tax	NOUN
ftr-475	3151	10	for	for	ADP
ftr-475	3151	11	any	any	DET
ftr-475	3151	12	period	period	NOUN
ftr-475	3151	13	if	if	SCONJ
ftr-475	3151	14	it	it	PRON
ftr-475	3151	15	obtains	obtain	VERB
ftr-475	3151	16	an	an	DET
ftr-475	3151	17	affidavit	affidavit	NOUN
ftr-475	3151	18	from	from	ADP
ftr-475	3151	19	the	the	DET
ftr-475	3151	20	record	record	NOUN
ftr-475	3151	21	owner	owner	NOUN
ftr-475	3151	22	of	of	ADP
ftr-475	3151	23	an	an	DET
ftr-475	3151	24	interest	interest	NOUN
ftr-475	3151	25	that	that	PRON
ftr-475	3151	26	such	such	ADJ
ftr-475	3151	27	holder	holder	NOUN
ftr-475	3151	28	is	be	AUX
ftr-475	3151	29	not	not	PART
ftr-475	3151	30	a	a	DET
ftr-475	3151	31	disqualified	disqualified	ADJ
ftr-475	3151	32	organization	organization	NOUN
ftr-475	3151	33	,	,	PUNCT
ftr-475	3151	34	provided	provide	VERB
ftr-475	3151	35	that	that	SCONJ
ftr-475	3151	36	during	during	ADP
ftr-475	3151	37	such	such	ADJ
ftr-475	3151	38	period	period	NOUN
ftr-475	3151	39	the	the	DET
ftr-475	3151	40	472	472	NUM
ftr-475	3151	41	.	.	PUNCT
ftr-475	3152	1	see	see	VERB
ftr-475	3152	2	irc	irc	PROPN
ftr-475	3152	3	§	§	PROPN
ftr-475	3152	4	860d(a)(6)(b	860d(a)(6)(b	NUM
ftr-475	3152	5	)	)	PUNCT
ftr-475	3152	6	.	.	PUNCT
ftr-475	3153	1	see	see	VERB
ftr-475	3153	2	also	also	ADV
ftr-475	3153	3	supra	supra	ADJ
ftr-475	3153	4	part	part	PROPN
ftr-475	3153	5	iii.c	iii.c	PROPN
ftr-475	3153	6	.	.	PUNCT
ftr-475	3153	7	473	473	NUM
ftr-475	3153	8	.	.	PUNCT
ftr-475	3154	1	see	see	VERB
ftr-475	3154	2	irc	irc	PROPN
ftr-475	3154	3	§	§	PROPN
ftr-475	3154	4	860e(e)(6	860e(e)(6	NUM
ftr-475	3154	5	)	)	PUNCT
ftr-475	3154	6	.	.	PUNCT
ftr-475	3155	1	474	474	NUM
ftr-475	3155	2	.	.	PUNCT
ftr-475	3156	1	irc	irc	PROPN
ftr-475	3156	2	§	§	PROPN
ftr-475	3156	3	860e(e)(6)(a	860e(e)(6)(a	NUM
ftr-475	3156	4	)	)	PUNCT
ftr-475	3156	5	.	.	PUNCT
ftr-475	3157	1	proposed	propose	VERB
ftr-475	3157	2	legislation	legislation	NOUN
ftr-475	3157	3	would	would	AUX
ftr-475	3157	4	modify	modify	VERB
ftr-475	3157	5	the	the	DET
ftr-475	3157	6	application	application	NOUN
ftr-475	3157	7	of	of	ADP
ftr-475	3157	8	the	the	DET
ftr-475	3157	9	penalty	penalty	NOUN
ftr-475	3157	10	tax	tax	NOUN
ftr-475	3157	11	on	on	ADP
ftr-475	3157	12	pass	pass	NOUN
ftr-475	3157	13	-	-	PUNCT
ftr-475	3157	14	through	through	ADP
ftr-475	3157	15	entities	entity	NOUN
ftr-475	3157	16	in	in	ADP
ftr-475	3157	17	the	the	DET
ftr-475	3157	18	case	case	NOUN
ftr-475	3157	19	of	of	ADP
ftr-475	3157	20	so	so	ADV
ftr-475	3157	21	-	-	PUNCT
ftr-475	3157	22	called	call	VERB
ftr-475	3157	23	"	"	PUNCT
ftr-475	3157	24	large	large	ADJ
ftr-475	3157	25	"	"	PUNCT
ftr-475	3157	26	partnerships	partnership	NOUN
ftr-475	3157	27	.	.	PUNCT
ftr-475	3158	1	see	see	VERB
ftr-475	3158	2	tax	tax	NOUN
ftr-475	3158	3	simplification	simplification	NOUN
ftr-475	3158	4	and	and	CCONJ
ftr-475	3158	5	technical	technical	ADJ
ftr-475	3158	6	corrections	correction	NOUN
ftr-475	3158	7	act	act	NOUN
ftr-475	3158	8	of	of	ADP
ftr-475	3158	9	1993	1993	NUM
ftr-475	3158	10	,	,	PUNCT
ftr-475	3158	11	supra	supra	PROPN
ftr-475	3158	12	note	note	NOUN
ftr-475	3158	13	243	243	NUM
ftr-475	3158	14	(	(	PUNCT
ftr-475	3158	15	proposing	propose	VERB
ftr-475	3158	16	new	new	ADJ
ftr-475	3158	17	§	§	PROPN
ftr-475	3158	18	§	§	PROPN
ftr-475	3158	19	771777	771777	NUM
ftr-475	3158	20	)	)	PUNCT
ftr-475	3158	21	.	.	PUNCT
ftr-475	3159	1	in	in	ADP
ftr-475	3159	2	general	general	ADJ
ftr-475	3159	3	,	,	PUNCT
ftr-475	3159	4	a	a	DET
ftr-475	3159	5	large	large	ADJ
ftr-475	3159	6	partnership	partnership	NOUN
ftr-475	3159	7	would	would	AUX
ftr-475	3159	8	be	be	AUX
ftr-475	3159	9	defined	define	VERB
ftr-475	3159	10	as	as	ADP
ftr-475	3159	11	one	one	NUM
ftr-475	3159	12	with	with	ADP
ftr-475	3159	13	250	250	NUM
ftr-475	3159	14	or	or	CCONJ
ftr-475	3159	15	more	more	ADJ
ftr-475	3159	16	partners	partner	NOUN
ftr-475	3159	17	(	(	PUNCT
ftr-475	3159	18	or	or	CCONJ
ftr-475	3159	19	one	one	NUM
ftr-475	3159	20	with	with	ADP
ftr-475	3159	21	100	100	NUM
ftr-475	3159	22	or	or	CCONJ
ftr-475	3159	23	more	more	ADJ
ftr-475	3159	24	partners	partner	NOUN
ftr-475	3159	25	that	that	PRON
ftr-475	3159	26	affirmatively	affirmatively	ADV
ftr-475	3159	27	elects	elect	VERB
ftr-475	3159	28	large	large	ADJ
ftr-475	3159	29	partnership	partnership	NOUN
ftr-475	3159	30	status	status	NOUN
ftr-475	3159	31	)	)	PUNCT
ftr-475	3159	32	.	.	PUNCT
ftr-475	3160	1	see	see	AUX
ftr-475	3160	2	proposed	propose	VERB
ftr-475	3160	3	§	§	PROPN
ftr-475	3160	4	775(a	775(a	PROPN
ftr-475	3160	5	)	)	PUNCT
ftr-475	3160	6	.	.	PUNCT
ftr-475	3161	1	under	under	ADP
ftr-475	3161	2	the	the	DET
ftr-475	3161	3	proposed	propose	VERB
ftr-475	3161	4	legislation	legislation	NOUN
ftr-475	3161	5	,	,	PUNCT
ftr-475	3161	6	if	if	SCONJ
ftr-475	3161	7	a	a	DET
ftr-475	3161	8	large	large	ADJ
ftr-475	3161	9	partnership	partnership	NOUN
ftr-475	3161	10	holds	hold	VERB
ftr-475	3161	11	a	a	DET
ftr-475	3161	12	residual	residual	ADJ
ftr-475	3161	13	interest	interest	NOUN
ftr-475	3161	14	,	,	PUNCT
ftr-475	3161	15	it	it	PRON
ftr-475	3161	16	would	would	AUX
ftr-475	3161	17	be	be	AUX
ftr-475	3161	18	taxed	tax	VERB
ftr-475	3161	19	as	as	SCONJ
ftr-475	3161	20	if	if	SCONJ
ftr-475	3161	21	all	all	PRON
ftr-475	3161	22	of	of	ADP
ftr-475	3161	23	its	its	PRON
ftr-475	3161	24	partners	partner	NOUN
ftr-475	3161	25	were	be	AUX
ftr-475	3161	26	disqualified	disqualify	VERB
ftr-475	3161	27	organizations	organization	NOUN
ftr-475	3161	28	(	(	PUNCT
ftr-475	3161	29	the	the	DET
ftr-475	3161	30	net	net	ADJ
ftr-475	3161	31	result	result	NOUN
ftr-475	3161	32	being	be	AUX
ftr-475	3161	33	that	that	DET
ftr-475	3161	34	tax	tax	NOUN
ftr-475	3161	35	on	on	ADP
ftr-475	3161	36	excess	excess	ADJ
ftr-475	3161	37	inclusions	inclusion	NOUN
ftr-475	3161	38	is	be	AUX
ftr-475	3161	39	collected	collect	VERB
ftr-475	3161	40	at	at	ADP
ftr-475	3161	41	the	the	DET
ftr-475	3161	42	partnership	partnership	NOUN
ftr-475	3161	43	level	level	NOUN
ftr-475	3161	44	at	at	ADP
ftr-475	3161	45	the	the	DET
ftr-475	3161	46	highest	high	ADJ
ftr-475	3161	47	corporate	corporate	ADJ
ftr-475	3161	48	tax	tax	NOUN
ftr-475	3161	49	rate	rate	NOUN
ftr-475	3161	50	)	)	PUNCT
ftr-475	3161	51	.	.	PUNCT
ftr-475	3162	1	see	see	AUX
ftr-475	3162	2	proposed	propose	VERB
ftr-475	3162	3	§	§	PROPN
ftr-475	3162	4	774(e	774(e	PROPN
ftr-475	3162	5	)	)	PUNCT
ftr-475	3162	6	.	.	PUNCT
ftr-475	3163	1	the	the	DET
ftr-475	3163	2	amount	amount	NOUN
ftr-475	3163	3	of	of	ADP
ftr-475	3163	4	excess	excess	ADJ
ftr-475	3163	5	inclusions	inclusion	NOUN
ftr-475	3163	6	subject	subject	ADJ
ftr-475	3163	7	to	to	ADP
ftr-475	3163	8	the	the	DET
ftr-475	3163	9	penalty	penalty	NOUN
ftr-475	3163	10	tax	tax	NOUN
ftr-475	3163	11	,	,	PUNCT
ftr-475	3163	12	however	however	ADV
ftr-475	3163	13	,	,	PUNCT
ftr-475	3163	14	would	would	AUX
ftr-475	3163	15	be	be	AUX
ftr-475	3163	16	excluded	exclude	VERB
ftr-475	3163	17	from	from	ADP
ftr-475	3163	18	partnership	partnership	NOUN
ftr-475	3163	19	gross	gross	ADJ
ftr-475	3163	20	income	income	NOUN
ftr-475	3163	21	(	(	PUNCT
ftr-475	3163	22	thus	thus	ADV
ftr-475	3163	23	avoiding	avoid	VERB
ftr-475	3163	24	a	a	DET
ftr-475	3163	25	second	second	ADJ
ftr-475	3163	26	tax	tax	NOUN
ftr-475	3163	27	at	at	ADP
ftr-475	3163	28	the	the	DET
ftr-475	3163	29	partner	partner	NOUN
ftr-475	3163	30	level	level	NOUN
ftr-475	3163	31	)	)	PUNCT
ftr-475	3163	32	.	.	PUNCT
ftr-475	3164	1	by	by	ADP
ftr-475	3164	2	all	all	DET
ftr-475	3164	3	accounts	account	NOUN
ftr-475	3164	4	,	,	PUNCT
ftr-475	3164	5	few	few	ADJ
ftr-475	3164	6	large	large	ADJ
ftr-475	3164	7	partnerships	partnership	NOUN
ftr-475	3164	8	exist	exist	VERB
ftr-475	3164	9	that	that	PRON
ftr-475	3164	10	hold	hold	VERB
ftr-475	3164	11	residual	residual	ADJ
ftr-475	3164	12	interests	interest	NOUN
ftr-475	3164	13	.	.	PUNCT
ftr-475	3165	1	475	475	NUM
ftr-475	3165	2	.	.	PUNCT
ftr-475	3166	1	irc	irc	PROPN
ftr-475	3166	2	§	§	PROPN
ftr-475	3166	3	860e(e)(6)(b	860e(e)(6)(b	NUM
ftr-475	3166	4	)	)	PUNCT
ftr-475	3166	5	.	.	PUNCT
ftr-475	3167	1	476	476	X
ftr-475	3167	2	.	.	PUNCT
ftr-475	3168	1	i	i	PRON
ftr-475	3168	2	d.	d.	PROPN
ftr-475	3168	3	1994	1994	NUM
ftr-475	3168	4	]	]	PUNCT
ftr-475	3168	5	florida	florida	PROPN
ftr-475	3168	6	tax	tax	PROPN
ftr-475	3168	7	review	review	NOUN
ftr-475	3168	8	pass	pass	VERB
ftr-475	3168	9	-	-	PUNCT
ftr-475	3168	10	through	through	ADP
ftr-475	3168	11	entity	entity	NOUN
ftr-475	3168	12	does	do	AUX
ftr-475	3168	13	not	not	PART
ftr-475	3168	14	have	have	VERB
ftr-475	3168	15	actual	actual	ADJ
ftr-475	3168	16	knowledge	knowledge	NOUN
ftr-475	3168	17	that	that	SCONJ
ftr-475	3168	18	the	the	DET
ftr-475	3168	19	affidavit	affidavit	NOUN
ftr-475	3168	20	is	be	AUX
ftr-475	3168	21	false.477	false.477	NOUN
ftr-475	3168	22	the	the	DET
ftr-475	3168	23	affidavit	affidavit	NOUN
ftr-475	3168	24	is	be	AUX
ftr-475	3168	25	the	the	DET
ftr-475	3168	26	same	same	ADJ
ftr-475	3168	27	as	as	ADP
ftr-475	3168	28	that	that	PRON
ftr-475	3168	29	described	describe	VERB
ftr-475	3168	30	above	above	ADV
ftr-475	3168	31	for	for	SCONJ
ftr-475	3168	32	transferors	transferor	NOUN
ftr-475	3168	33	to	to	PART
ftr-475	3168	34	avoid	avoid	VERB
ftr-475	3168	35	liability	liability	NOUN
ftr-475	3168	36	for	for	ADP
ftr-475	3168	37	a	a	DET
ftr-475	3168	38	penalty	penalty	NOUN
ftr-475	3168	39	tax	tax	NOUN
ftr-475	3168	40	on	on	ADP
ftr-475	3168	41	a	a	DET
ftr-475	3168	42	direct	direct	ADJ
ftr-475	3168	43	transfer	transfer	NOUN
ftr-475	3168	44	of	of	ADP
ftr-475	3168	45	a	a	DET
ftr-475	3168	46	residual	residual	ADJ
ftr-475	3168	47	interest	interest	NOUN
ftr-475	3168	48	to	to	ADP
ftr-475	3168	49	a	a	DET
ftr-475	3168	50	disqualified	disqualify	VERB
ftr-475	3168	51	organization.478	organization.478	NOUN
ftr-475	3168	52	one	one	NUM
ftr-475	3168	53	final	final	ADJ
ftr-475	3168	54	aspect	aspect	NOUN
ftr-475	3168	55	of	of	ADP
ftr-475	3168	56	the	the	DET
ftr-475	3168	57	penalty	penalty	NOUN
ftr-475	3168	58	tax	tax	NOUN
ftr-475	3168	59	on	on	ADP
ftr-475	3168	60	pass	pass	NOUN
ftr-475	3168	61	through	through	ADP
ftr-475	3168	62	entities	entity	NOUN
ftr-475	3168	63	concerns	concern	VERB
ftr-475	3168	64	the	the	DET
ftr-475	3168	65	effect	effect	NOUN
ftr-475	3168	66	of	of	ADP
ftr-475	3168	67	payment	payment	NOUN
ftr-475	3168	68	of	of	ADP
ftr-475	3168	69	the	the	DET
ftr-475	3168	70	penalty	penalty	NOUN
ftr-475	3168	71	on	on	ADP
ftr-475	3168	72	the	the	DET
ftr-475	3168	73	entity	entity	NOUN
ftr-475	3168	74	.	.	PUNCT
ftr-475	3169	1	in	in	ADP
ftr-475	3169	2	this	this	DET
ftr-475	3169	3	regard	regard	NOUN
ftr-475	3169	4	,	,	PUNCT
ftr-475	3169	5	the	the	DET
ftr-475	3169	6	statute	statute	NOUN
ftr-475	3169	7	provides	provide	VERB
ftr-475	3169	8	that	that	SCONJ
ftr-475	3169	9	the	the	DET
ftr-475	3169	10	amount	amount	NOUN
ftr-475	3169	11	of	of	ADP
ftr-475	3169	12	the	the	DET
ftr-475	3169	13	penalty	penalty	NOUN
ftr-475	3169	14	is	be	AUX
ftr-475	3169	15	deductible	deductible	ADJ
ftr-475	3169	16	by	by	ADP
ftr-475	3169	17	a	a	DET
ftr-475	3169	18	pass	pass	VERB
ftr-475	3169	19	-	-	PUNCT
ftr-475	3169	20	through	through	ADP
ftr-475	3169	21	entity	entity	NOUN
ftr-475	3169	22	in	in	ADP
ftr-475	3169	23	computing	compute	VERB
ftr-475	3169	24	its	its	PRON
ftr-475	3169	25	taxable	taxable	ADJ
ftr-475	3169	26	income.479	income.479	ADV
ftr-475	3169	27	this	this	PRON
ftr-475	3169	28	is	be	AUX
ftr-475	3169	29	important	important	ADJ
ftr-475	3169	30	for	for	ADP
ftr-475	3169	31	corporate	corporate	ADJ
ftr-475	3169	32	entities	entity	NOUN
ftr-475	3169	33	,	,	PUNCT
ftr-475	3169	34	such	such	ADJ
ftr-475	3169	35	as	as	ADP
ftr-475	3169	36	the	the	DET
ftr-475	3169	37	reit	reit	NOUN
ftr-475	3169	38	or	or	CCONJ
ftr-475	3169	39	ric	ric	PROPN
ftr-475	3169	40	,	,	PUNCT
ftr-475	3169	41	which	which	PRON
ftr-475	3169	42	formally	formally	ADV
ftr-475	3169	43	are	be	AUX
ftr-475	3169	44	taxable	taxable	ADJ
ftr-475	3169	45	on	on	ADP
ftr-475	3169	46	their	their	PRON
ftr-475	3169	47	net	net	ADJ
ftr-475	3169	48	income	income	NOUN
ftr-475	3169	49	.	.	PUNCT
ftr-475	3170	1	by	by	ADP
ftr-475	3170	2	allowing	allow	VERB
ftr-475	3170	3	a	a	DET
ftr-475	3170	4	deduction	deduction	NOUN
ftr-475	3170	5	,	,	PUNCT
ftr-475	3170	6	the	the	DET
ftr-475	3170	7	statute	statute	NOUN
ftr-475	3170	8	is	be	AUX
ftr-475	3170	9	recognizing	recognize	VERB
ftr-475	3170	10	that	that	SCONJ
ftr-475	3170	11	the	the	DET
ftr-475	3170	12	entity	entity	NOUN
ftr-475	3170	13	is	be	AUX
ftr-475	3170	14	being	be	AUX
ftr-475	3170	15	forced	force	VERB
ftr-475	3170	16	to	to	PART
ftr-475	3170	17	pay	pay	VERB
ftr-475	3170	18	the	the	DET
ftr-475	3170	19	tax	tax	NOUN
ftr-475	3170	20	of	of	ADP
ftr-475	3170	21	its	its	PRON
ftr-475	3170	22	shareholder	shareholder	NOUN
ftr-475	3170	23	and	and	CCONJ
ftr-475	3170	24	some	some	DET
ftr-475	3170	25	credit	credit	NOUN
ftr-475	3170	26	for	for	ADP
ftr-475	3170	27	the	the	DET
ftr-475	3170	28	payment	payment	NOUN
ftr-475	3170	29	of	of	ADP
ftr-475	3170	30	that	that	DET
ftr-475	3170	31	tax	tax	NOUN
ftr-475	3170	32	should	should	AUX
ftr-475	3170	33	be	be	AUX
ftr-475	3170	34	provided	provide	VERB
ftr-475	3170	35	.	.	PUNCT
ftr-475	3171	1	the	the	DET
ftr-475	3171	2	allowance	allowance	NOUN
ftr-475	3171	3	of	of	ADP
ftr-475	3171	4	a	a	DET
ftr-475	3171	5	deduction	deduction	NOUN
ftr-475	3171	6	,	,	PUNCT
ftr-475	3171	7	however	however	ADV
ftr-475	3171	8	,	,	PUNCT
ftr-475	3171	9	is	be	AUX
ftr-475	3171	10	not	not	PART
ftr-475	3171	11	entirely	entirely	ADV
ftr-475	3171	12	satisfactory	satisfactory	ADJ
ftr-475	3171	13	to	to	ADP
ftr-475	3171	14	other	other	ADJ
ftr-475	3171	15	holders	holder	NOUN
ftr-475	3171	16	of	of	ADP
ftr-475	3171	17	interests	interest	NOUN
ftr-475	3171	18	in	in	ADP
ftr-475	3171	19	a	a	DET
ftr-475	3171	20	ric	ric	NOUN
ftr-475	3171	21	or	or	CCONJ
ftr-475	3171	22	reit	reit	NOUN
ftr-475	3171	23	,	,	PUNCT
ftr-475	3171	24	since	since	SCONJ
ftr-475	3171	25	the	the	DET
ftr-475	3171	26	effect	effect	NOUN
ftr-475	3171	27	of	of	ADP
ftr-475	3171	28	collecting	collect	VERB
ftr-475	3171	29	the	the	DET
ftr-475	3171	30	tax	tax	NOUN
ftr-475	3171	31	from	from	ADP
ftr-475	3171	32	the	the	DET
ftr-475	3171	33	entity	entity	NOUN
ftr-475	3171	34	is	be	AUX
ftr-475	3171	35	to	to	PART
ftr-475	3171	36	reduce	reduce	VERB
ftr-475	3171	37	their	their	PRON
ftr-475	3171	38	respective	respective	ADJ
ftr-475	3171	39	shares	share	NOUN
ftr-475	3171	40	of	of	ADP
ftr-475	3171	41	the	the	DET
ftr-475	3171	42	net	net	ADJ
ftr-475	3171	43	profits	profit	NOUN
ftr-475	3171	44	of	of	ADP
ftr-475	3171	45	the	the	DET
ftr-475	3171	46	entity	entity	NOUN
ftr-475	3171	47	that	that	PRON
ftr-475	3171	48	they	they	PRON
ftr-475	3171	49	would	would	AUX
ftr-475	3171	50	otherwise	otherwise	ADV
ftr-475	3171	51	receive	receive	VERB
ftr-475	3171	52	.	.	PUNCT
ftr-475	3172	1	in	in	ADP
ftr-475	3172	2	effect	effect	NOUN
ftr-475	3172	3	,	,	PUNCT
ftr-475	3172	4	each	each	PRON
ftr-475	3172	5	is	be	AUX
ftr-475	3172	6	asked	ask	VERB
ftr-475	3172	7	to	to	PART
ftr-475	3172	8	shoulder	shoulder	VERB
ftr-475	3172	9	the	the	DET
ftr-475	3172	10	burden	burden	NOUN
ftr-475	3172	11	of	of	ADP
ftr-475	3172	12	paying	pay	VERB
ftr-475	3172	13	the	the	DET
ftr-475	3172	14	tax	tax	NOUN
ftr-475	3172	15	due	due	ADP
ftr-475	3172	16	from	from	ADP
ftr-475	3172	17	one	one	NUM
ftr-475	3172	18	or	or	CCONJ
ftr-475	3172	19	more	more	ADJ
ftr-475	3172	20	of	of	ADP
ftr-475	3172	21	the	the	DET
ftr-475	3172	22	interest	interest	NOUN
ftr-475	3172	23	holders	holder	NOUN
ftr-475	3172	24	that	that	PRON
ftr-475	3172	25	are	be	AUX
ftr-475	3172	26	disqualified	disqualify	VERB
ftr-475	3172	27	entities	entity	NOUN
ftr-475	3172	28	.	.	PUNCT
ftr-475	3173	1	this	this	DET
ftr-475	3173	2	injustice	injustice	NOUN
ftr-475	3173	3	is	be	AUX
ftr-475	3173	4	soothed	soothe	VERB
ftr-475	3173	5	in	in	ADP
ftr-475	3173	6	the	the	DET
ftr-475	3173	7	regulations	regulation	NOUN
ftr-475	3173	8	,	,	PUNCT
ftr-475	3173	9	which	which	PRON
ftr-475	3173	10	permit	permit	VERB
ftr-475	3173	11	a	a	DET
ftr-475	3173	12	ric	ric	NOUN
ftr-475	3173	13	or	or	CCONJ
ftr-475	3173	14	reit	reit	NOUN
ftr-475	3173	15	to	to	PART
ftr-475	3173	16	specially	specially	ADV
ftr-475	3173	17	allocate	allocate	VERB
ftr-475	3173	18	the	the	DET
ftr-475	3173	19	penalty	penalty	NOUN
ftr-475	3173	20	tax	tax	NOUN
ftr-475	3173	21	to	to	ADP
ftr-475	3173	22	the	the	DET
ftr-475	3173	23	income	income	NOUN
ftr-475	3173	24	payable	payable	ADJ
ftr-475	3173	25	on	on	ADP
ftr-475	3173	26	interests	interest	NOUN
ftr-475	3173	27	held	hold	VERB
ftr-475	3173	28	by	by	ADP
ftr-475	3173	29	disqualified	disqualify	VERB
ftr-475	3173	30	organizations	organization	NOUN
ftr-475	3173	31	.	.	PUNCT
ftr-475	3174	1	40	40	NUM
ftr-475	3174	2	viii	viii	ADJ
ftr-475	3174	3	.	.	PUNCT
ftr-475	3175	1	postscript	postscript	PROPN
ftr-475	3175	2	:	:	PUNCT
ftr-475	3175	3	residual	residual	ADJ
ftr-475	3175	4	interestsparadigm	interestsparadigm	NOUN
ftr-475	3175	5	for	for	ADP
ftr-475	3175	6	the	the	DET
ftr-475	3175	7	future	future	NOUN
ftr-475	3175	8	?	?	PUNCT
ftr-475	3176	1	as	as	SCONJ
ftr-475	3176	2	this	this	DET
ftr-475	3176	3	article	article	NOUN
ftr-475	3176	4	shows	show	VERB
ftr-475	3176	5	,	,	PUNCT
ftr-475	3176	6	the	the	DET
ftr-475	3176	7	tax	tax	NOUN
ftr-475	3176	8	treatment	treatment	NOUN
ftr-475	3176	9	of	of	ADP
ftr-475	3176	10	remic	remic	ADJ
ftr-475	3176	11	residual	residual	ADJ
ftr-475	3176	12	interests	interest	NOUN
ftr-475	3176	13	is	be	AUX
ftr-475	3176	14	a	a	DET
ftr-475	3176	15	complicated	complicated	ADJ
ftr-475	3176	16	topic	topic	NOUN
ftr-475	3176	17	involving	involve	VERB
ftr-475	3176	18	an	an	DET
ftr-475	3176	19	impressive	impressive	ADJ
ftr-475	3176	20	array	array	NOUN
ftr-475	3176	21	of	of	ADP
ftr-475	3176	22	rules	rule	NOUN
ftr-475	3176	23	that	that	PRON
ftr-475	3176	24	permit	permit	VERB
ftr-475	3176	25	,	,	PUNCT
ftr-475	3176	26	prohibit	prohibit	NOUN
ftr-475	3176	27	,	,	PUNCT
ftr-475	3176	28	or	or	CCONJ
ftr-475	3176	29	require	require	VERB
ftr-475	3176	30	all	all	DET
ftr-475	3176	31	manner	manner	NOUN
ftr-475	3176	32	of	of	ADP
ftr-475	3176	33	acts	act	NOUN
ftr-475	3176	34	.	.	PUNCT
ftr-475	3177	1	since	since	SCONJ
ftr-475	3177	2	the	the	DET
ftr-475	3177	3	residual	residual	ADJ
ftr-475	3177	4	interest	interest	NOUN
ftr-475	3177	5	is	be	AUX
ftr-475	3177	6	a	a	DET
ftr-475	3177	7	pure	pure	ADJ
ftr-475	3177	8	creature	creature	NOUN
ftr-475	3177	9	of	of	ADP
ftr-475	3177	10	statute	statute	NOUN
ftr-475	3177	11	,	,	PUNCT
ftr-475	3177	12	it	it	PRON
ftr-475	3177	13	carries	carry	VERB
ftr-475	3177	14	with	with	ADP
ftr-475	3177	15	it	it	PRON
ftr-475	3177	16	no	no	DET
ftr-475	3177	17	common	common	ADJ
ftr-475	3177	18	law	law	NOUN
ftr-475	3177	19	baggage	baggage	NOUN
ftr-475	3177	20	that	that	PRON
ftr-475	3177	21	inevitably	inevitably	ADV
ftr-475	3177	22	accompanies	accompany	VERB
ftr-475	3177	23	other	other	ADJ
ftr-475	3177	24	financial	financial	ADJ
ftr-475	3177	25	instruments	instrument	NOUN
ftr-475	3177	26	that	that	PRON
ftr-475	3177	27	build	build	VERB
ftr-475	3177	28	off	off	ADP
ftr-475	3177	29	the	the	DET
ftr-475	3177	30	venerable	venerable	ADJ
ftr-475	3177	31	tax	tax	NOUN
ftr-475	3177	32	foundations	foundation	NOUN
ftr-475	3177	33	of	of	ADP
ftr-475	3177	34	debt	debt	NOUN
ftr-475	3177	35	,	,	PUNCT
ftr-475	3177	36	equity	equity	NOUN
ftr-475	3177	37	,	,	PUNCT
ftr-475	3177	38	option	option	NOUN
ftr-475	3177	39	,	,	PUNCT
ftr-475	3177	40	etc	etc	X
ftr-475	3177	41	.	.	X
ftr-475	3178	1	this	this	PRON
ftr-475	3178	2	can	can	AUX
ftr-475	3178	3	be	be	AUX
ftr-475	3178	4	a	a	DET
ftr-475	3178	5	blessing	blessing	NOUN
ftr-475	3178	6	in	in	ADP
ftr-475	3178	7	one	one	NUM
ftr-475	3178	8	sense	sense	NOUN
ftr-475	3178	9	;	;	PUNCT
ftr-475	3178	10	the	the	DET
ftr-475	3178	11	government	government	NOUN
ftr-475	3178	12	has	have	VERB
ftr-475	3178	13	fairly	fairly	ADV
ftr-475	3178	14	tight	tight	ADJ
ftr-475	3178	15	control	control	NOUN
ftr-475	3178	16	over	over	ADP
ftr-475	3178	17	how	how	SCONJ
ftr-475	3178	18	the	the	DET
ftr-475	3178	19	residual	residual	ADJ
ftr-475	3178	20	interest	interest	NOUN
ftr-475	3178	21	will	will	AUX
ftr-475	3178	22	be	be	AUX
ftr-475	3178	23	taxed	tax	VERB
ftr-475	3178	24	.	.	PUNCT
ftr-475	3179	1	but	but	CCONJ
ftr-475	3179	2	it	it	PRON
ftr-475	3179	3	is	be	AUX
ftr-475	3179	4	a	a	DET
ftr-475	3179	5	curse	curse	NOUN
ftr-475	3179	6	in	in	ADP
ftr-475	3179	7	another	another	DET
ftr-475	3179	8	sense	sense	NOUN
ftr-475	3179	9	;	;	PUNCT
ftr-475	3179	10	the	the	DET
ftr-475	3179	11	government	government	NOUN
ftr-475	3179	12	must	must	AUX
ftr-475	3179	13	painstakingly	painstakingly	ADV
ftr-475	3179	14	integrate	integrate	VERB
ftr-475	3179	15	the	the	DET
ftr-475	3179	16	tax	tax	NOUN
ftr-475	3179	17	rules	rule	NOUN
ftr-475	3179	18	applicable	applicable	ADJ
ftr-475	3179	19	to	to	ADP
ftr-475	3179	20	residual	residual	ADJ
ftr-475	3179	21	interests	interest	NOUN
ftr-475	3179	22	into	into	ADP
ftr-475	3179	23	the	the	DET
ftr-475	3179	24	general	general	ADJ
ftr-475	3179	25	tax	tax	NOUN
ftr-475	3179	26	rules	rule	NOUN
ftr-475	3179	27	in	in	ADP
ftr-475	3179	28	the	the	DET
ftr-475	3179	29	code	code	NOUN
ftr-475	3179	30	.	.	PUNCT
ftr-475	3180	1	as	as	SCONJ
ftr-475	3180	2	we	we	PRON
ftr-475	3180	3	have	have	AUX
ftr-475	3180	4	seen	see	VERB
ftr-475	3180	5	,	,	PUNCT
ftr-475	3180	6	much	much	ADJ
ftr-475	3180	7	work	work	NOUN
ftr-475	3180	8	remains	remain	VERB
ftr-475	3180	9	to	to	PART
ftr-475	3180	10	be	be	AUX
ftr-475	3180	11	done	do	VERB
ftr-475	3180	12	on	on	ADP
ftr-475	3180	13	the	the	DET
ftr-475	3180	14	latter	latter	ADJ
ftr-475	3180	15	score	score	NOUN
ftr-475	3180	16	.	.	PUNCT
ftr-475	3181	1	too	too	ADV
ftr-475	3181	2	many	many	ADJ
ftr-475	3181	3	questions	question	NOUN
ftr-475	3181	4	remain	remain	VERB
ftr-475	3181	5	unanswered	unanswered	ADJ
ftr-475	3181	6	about	about	ADP
ftr-475	3181	7	how	how	SCONJ
ftr-475	3181	8	general	general	ADJ
ftr-475	3181	9	tax	tax	NOUN
ftr-475	3181	10	provisions	provision	NOUN
ftr-475	3181	11	in	in	ADP
ftr-475	3181	12	the	the	DET
ftr-475	3181	13	code	code	NOUN
ftr-475	3181	14	relate	relate	VERB
ftr-475	3181	15	to	to	ADP
ftr-475	3181	16	residual	residual	ADJ
ftr-475	3181	17	interests	interest	NOUN
ftr-475	3181	18	.	.	PUNCT
ftr-475	3182	1	yet	yet	ADV
ftr-475	3182	2	,	,	PUNCT
ftr-475	3182	3	stepping	step	VERB
ftr-475	3182	4	back	back	ADV
ftr-475	3182	5	from	from	ADP
ftr-475	3182	6	the	the	DET
ftr-475	3182	7	fray	fray	NOUN
ftr-475	3182	8	for	for	ADP
ftr-475	3182	9	a	a	DET
ftr-475	3182	10	moment	moment	NOUN
ftr-475	3182	11	,	,	PUNCT
ftr-475	3182	12	it	it	PRON
ftr-475	3182	13	seems	seem	VERB
ftr-475	3182	14	clear	clear	ADJ
ftr-475	3182	15	that	that	SCONJ
ftr-475	3182	16	the	the	DET
ftr-475	3182	17	remic	remic	PROPN
ftr-475	3182	18	statute	statute	NOUN
ftr-475	3182	19	as	as	ADP
ftr-475	3182	20	whole	whole	ADJ
ftr-475	3182	21	has	have	AUX
ftr-475	3182	22	been	be	AUX
ftr-475	3182	23	477	477	NUM
ftr-475	3182	24	.	.	PUNCT
ftr-475	3183	1	irc	irc	PROPN
ftr-475	3183	2	§	§	PROPN
ftr-475	3183	3	860e(e)(6)(d	860e(e)(6)(d	PROPN
ftr-475	3183	4	)	)	PUNCT
ftr-475	3183	5	.	.	PUNCT
ftr-475	3184	1	478	478	NUM
ftr-475	3184	2	.	.	PUNCT
ftr-475	3185	1	the	the	DET
ftr-475	3185	2	necessary	necessary	ADJ
ftr-475	3185	3	affidavit	affidavit	NOUN
ftr-475	3185	4	is	be	AUX
ftr-475	3185	5	described	describe	VERB
ftr-475	3185	6	in	in	ADP
ftr-475	3185	7	regs	reg	NOUN
ftr-475	3185	8	.	.	PUNCT
ftr-475	3186	1	§	§	PROPN
ftr-475	3186	2	1.860e-2(b)(2	1.860e-2(b)(2	NUM
ftr-475	3186	3	)	)	PUNCT
ftr-475	3186	4	.	.	PUNCT
ftr-475	3187	1	479	479	NUM
ftr-475	3187	2	.	.	PUNCT
ftr-475	3188	1	irc	irc	PROPN
ftr-475	3188	2	§	§	PROPN
ftr-475	3188	3	860e(e)(6)(c	860e(e)(6)(c	PROPN
ftr-475	3188	4	)	)	PUNCT
ftr-475	3188	5	;	;	PUNCT
ftr-475	3188	6	regs	reg	NOUN
ftr-475	3188	7	.	.	PUNCT
ftr-475	3189	1	§	§	PROPN
ftr-475	3189	2	1.860e-2(b)(3	1.860e-2(b)(3	NUM
ftr-475	3189	3	)	)	PUNCT
ftr-475	3189	4	.	.	PUNCT
ftr-475	3190	1	480	480	X
ftr-475	3190	2	.	.	PUNCT
ftr-475	3191	1	see	see	VERB
ftr-475	3191	2	regs	reg	NOUN
ftr-475	3191	3	.	.	PUNCT
ftr-475	3192	1	§	§	PROPN
ftr-475	3192	2	1.860e-2(b)(4	1.860e-2(b)(4	NUM
ftr-475	3192	3	)	)	PUNCT
ftr-475	3192	4	.	.	PUNCT
ftr-475	3193	1	absent	absent	ADJ
ftr-475	3193	2	this	this	DET
ftr-475	3193	3	special	special	ADJ
ftr-475	3193	4	rule	rule	NOUN
ftr-475	3193	5	,	,	PUNCT
ftr-475	3193	6	a	a	DET
ftr-475	3193	7	concern	concern	NOUN
ftr-475	3193	8	could	could	AUX
ftr-475	3193	9	arise	arise	VERB
ftr-475	3193	10	as	as	ADP
ftr-475	3193	11	to	to	ADP
ftr-475	3193	12	whether	whether	SCONJ
ftr-475	3193	13	this	this	DET
ftr-475	3193	14	special	special	ADJ
ftr-475	3193	15	allocation	allocation	NOUN
ftr-475	3193	16	violates	violate	VERB
ftr-475	3193	17	the	the	DET
ftr-475	3193	18	general	general	ADJ
ftr-475	3193	19	prohibition	prohibition	NOUN
ftr-475	3193	20	against	against	ADP
ftr-475	3193	21	rics	ric	NOUN
ftr-475	3193	22	and	and	CCONJ
ftr-475	3193	23	reits	reit	NOUN
ftr-475	3193	24	paying	pay	VERB
ftr-475	3193	25	preferential	preferential	ADJ
ftr-475	3193	26	dividends	dividend	NOUN
ftr-475	3193	27	.	.	PUNCT
ftr-475	3194	1	[	[	X
ftr-475	3194	2	vol	vol	NOUN
ftr-475	3194	3	2:4	2:4	NUM
ftr-475	3194	4	tax	tax	NOUN
ftr-475	3194	5	aspects	aspect	NOUN
ftr-475	3194	6	of	of	ADP
ftr-475	3194	7	remic	remic	ADJ
ftr-475	3194	8	residual	residual	ADJ
ftr-475	3194	9	interests	interest	NOUN
ftr-475	3194	10	a	a	DET
ftr-475	3194	11	huge	huge	ADJ
ftr-475	3194	12	success	success	NOUN
ftr-475	3194	13	and	and	CCONJ
ftr-475	3194	14	there	there	PRON
ftr-475	3194	15	is	be	VERB
ftr-475	3194	16	little	little	ADJ
ftr-475	3194	17	likelihood	likelihood	NOUN
ftr-475	3194	18	in	in	ADP
ftr-475	3194	19	the	the	DET
ftr-475	3194	20	near	near	ADJ
ftr-475	3194	21	term	term	NOUN
ftr-475	3194	22	that	that	PRON
ftr-475	3194	23	remic	remic	NOUN
ftr-475	3194	24	transactions	transaction	NOUN
ftr-475	3194	25	will	will	AUX
ftr-475	3194	26	fall	fall	VERB
ftr-475	3194	27	out	out	ADP
ftr-475	3194	28	of	of	ADP
ftr-475	3194	29	favor	favor	NOUN
ftr-475	3194	30	.	.	PUNCT
ftr-475	3195	1	in	in	ADP
ftr-475	3195	2	short	short	ADJ
ftr-475	3195	3	,	,	PUNCT
ftr-475	3195	4	the	the	DET
ftr-475	3195	5	residual	residual	ADJ
ftr-475	3195	6	interest	interest	NOUN
ftr-475	3195	7	is	be	AUX
ftr-475	3195	8	here	here	ADV
ftr-475	3195	9	to	to	PART
ftr-475	3195	10	stay	stay	VERB
ftr-475	3195	11	.	.	PUNCT
ftr-475	3196	1	the	the	DET
ftr-475	3196	2	success	success	NOUN
ftr-475	3196	3	of	of	ADP
ftr-475	3196	4	the	the	DET
ftr-475	3196	5	remic	remic	NOUN
ftr-475	3196	6	legislation	legislation	NOUN
ftr-475	3196	7	has	have	AUX
ftr-475	3196	8	led	lead	VERB
ftr-475	3196	9	to	to	ADP
ftr-475	3196	10	calls	call	NOUN
ftr-475	3196	11	for	for	ADP
ftr-475	3196	12	similar	similar	ADJ
ftr-475	3196	13	securitization	securitization	NOUN
ftr-475	3196	14	vehicles	vehicle	NOUN
ftr-475	3196	15	for	for	ADP
ftr-475	3196	16	other	other	ADJ
ftr-475	3196	17	types	type	NOUN
ftr-475	3196	18	of	of	ADP
ftr-475	3196	19	receivables.48	receivables.48	NOUN
ftr-475	3196	20	'	'	PUNCT
ftr-475	3196	21	recently	recently	ADV
ftr-475	3196	22	,	,	PUNCT
ftr-475	3196	23	independent	independent	ADJ
ftr-475	3196	24	sectors	sector	NOUN
ftr-475	3196	25	of	of	ADP
ftr-475	3196	26	the	the	DET
ftr-475	3196	27	financial	financial	ADJ
ftr-475	3196	28	community	community	NOUN
ftr-475	3196	29	have	have	AUX
ftr-475	3196	30	developed	develop	VERB
ftr-475	3196	31	proposals	proposal	NOUN
ftr-475	3196	32	for	for	ADP
ftr-475	3196	33	two	two	NUM
ftr-475	3196	34	different	different	ADJ
ftr-475	3196	35	types	type	NOUN
ftr-475	3196	36	of	of	ADP
ftr-475	3196	37	new	new	ADJ
ftr-475	3196	38	securitization	securitization	NOUN
ftr-475	3196	39	vehicles	vehicle	NOUN
ftr-475	3196	40	.	.	PUNCT
ftr-475	3197	1	the	the	DET
ftr-475	3197	2	first	first	ADJ
ftr-475	3197	3	such	such	ADJ
ftr-475	3197	4	vehicle	vehicle	NOUN
ftr-475	3197	5	is	be	AUX
ftr-475	3197	6	the	the	DET
ftr-475	3197	7	"	"	PUNCT
ftr-475	3197	8	financial	financial	ADJ
ftr-475	3197	9	asset	asset	NOUN
ftr-475	3197	10	securitization	securitization	NOUN
ftr-475	3197	11	trust	trust	NOUN
ftr-475	3197	12	"	"	PUNCT
ftr-475	3197	13	or	or	CCONJ
ftr-475	3197	14	"	"	PUNCT
ftr-475	3197	15	fasit	fasit	NOUN
ftr-475	3197	16	,	,	PUNCT
ftr-475	3197	17	"	"	PUNCT
ftr-475	3197	18	which	which	PRON
ftr-475	3197	19	is	be	AUX
ftr-475	3197	20	designed	design	VERB
ftr-475	3197	21	for	for	ADP
ftr-475	3197	22	the	the	DET
ftr-475	3197	23	securitization	securitization	NOUN
ftr-475	3197	24	of	of	ADP
ftr-475	3197	25	any	any	DET
ftr-475	3197	26	type	type	NOUN
ftr-475	3197	27	of	of	ADP
ftr-475	3197	28	debt	debt	NOUN
ftr-475	3197	29	asselt	asselt	ADJ
ftr-475	3197	30	.	.	PUNCT
ftr-475	3198	1	2	2	NUM
ftr-475	3198	2	the	the	DET
ftr-475	3198	3	second	second	NOUN
ftr-475	3198	4	is	be	AUX
ftr-475	3198	5	the	the	DET
ftr-475	3198	6	"	"	PUNCT
ftr-475	3198	7	tax	tax	NOUN
ftr-475	3198	8	exempt	exempt	ADJ
ftr-475	3198	9	municipal	municipal	ADJ
ftr-475	3198	10	investment	investment	NOUN
ftr-475	3198	11	conduit	conduit	NOUN
ftr-475	3198	12	"	"	PUNCT
ftr-475	3198	13	or	or	CCONJ
ftr-475	3198	14	"	"	PUNCT
ftr-475	3198	15	temic	temic	NOUN
ftr-475	3198	16	,	,	PUNCT
ftr-475	3198	17	"	"	PUNCT
ftr-475	3198	18	which	which	PRON
ftr-475	3198	19	is	be	AUX
ftr-475	3198	20	designed	design	VERB
ftr-475	3198	21	specifically	specifically	ADV
ftr-475	3198	22	for	for	ADP
ftr-475	3198	23	the	the	DET
ftr-475	3198	24	securitization	securitization	NOUN
ftr-475	3198	25	of	of	ADP
ftr-475	3198	26	tax	tax	NOUN
ftr-475	3198	27	exempt	exempt	ADJ
ftr-475	3198	28	debt	debt	NOUN
ftr-475	3198	29	instruments	instrument	NOUN
ftr-475	3198	30	.	.	PUNCT
ftr-475	3199	1	"	"	PUNCT
ftr-475	3199	2	'	'	PUNCT
ftr-475	3199	3	although	although	SCONJ
ftr-475	3199	4	it	it	PRON
ftr-475	3199	5	is	be	AUX
ftr-475	3199	6	too	too	ADV
ftr-475	3199	7	early	early	ADV
ftr-475	3199	8	too	too	ADV
ftr-475	3199	9	predict	predict	VERB
ftr-475	3199	10	whether	whether	SCONJ
ftr-475	3199	11	either	either	PRON
ftr-475	3199	12	or	or	CCONJ
ftr-475	3199	13	both	both	PRON
ftr-475	3199	14	proposals	proposal	NOUN
ftr-475	3199	15	will	will	AUX
ftr-475	3199	16	be	be	AUX
ftr-475	3199	17	enacted	enact	VERB
ftr-475	3199	18	in	in	ADP
ftr-475	3199	19	some	some	DET
ftr-475	3199	20	form	form	NOUN
ftr-475	3199	21	,	,	PUNCT
ftr-475	3199	22	it	it	PRON
ftr-475	3199	23	is	be	AUX
ftr-475	3199	24	clear	clear	ADJ
ftr-475	3199	25	that	that	SCONJ
ftr-475	3199	26	asset	asset	NOUN
ftr-475	3199	27	securitization	securitization	NOUN
ftr-475	3199	28	in	in	ADP
ftr-475	3199	29	general	general	ADJ
ftr-475	3199	30	has	have	AUX
ftr-475	3199	31	been	be	AUX
ftr-475	3199	32	growing	grow	VERB
ftr-475	3199	33	exponentially	exponentially	ADV
ftr-475	3199	34	in	in	ADP
ftr-475	3199	35	recent	recent	ADJ
ftr-475	3199	36	years	year	NOUN
ftr-475	3199	37	.	.	PUNCT
ftr-475	3200	1	as	as	ADV
ftr-475	3200	2	more	more	ADJ
ftr-475	3200	3	and	and	CCONJ
ftr-475	3200	4	more	more	ADV
ftr-475	3200	5	financial	financial	ADJ
ftr-475	3200	6	receivables	receivable	NOUN
ftr-475	3200	7	are	be	AUX
ftr-475	3200	8	drawn	draw	VERB
ftr-475	3200	9	into	into	ADP
ftr-475	3200	10	securitization	securitization	NOUN
ftr-475	3200	11	vehicles	vehicle	NOUN
ftr-475	3200	12	,	,	PUNCT
ftr-475	3200	13	the	the	DET
ftr-475	3200	14	prospects	prospect	NOUN
ftr-475	3200	15	seem	seem	VERB
ftr-475	3200	16	good	good	ADJ
ftr-475	3200	17	that	that	SCONJ
ftr-475	3200	18	eventually	eventually	ADV
ftr-475	3200	19	a	a	DET
ftr-475	3200	20	remic	remic	ADJ
ftr-475	3200	21	analogue	analogue	NOUN
ftr-475	3200	22	or	or	CCONJ
ftr-475	3200	23	analogues	analogue	NOUN
ftr-475	3200	24	will	will	AUX
ftr-475	3200	25	be	be	AUX
ftr-475	3200	26	developed	develop	VERB
ftr-475	3200	27	for	for	ADP
ftr-475	3200	28	nonmortgage	nonmortgage	NOUN
ftr-475	3200	29	receivables	receivable	NOUN
ftr-475	3200	30	.	.	PUNCT
ftr-475	3201	1	if	if	SCONJ
ftr-475	3201	2	so	so	ADV
ftr-475	3201	3	,	,	PUNCT
ftr-475	3201	4	any	any	DET
ftr-475	3201	5	new	new	ADJ
ftr-475	3201	6	securitization	securitization	NOUN
ftr-475	3201	7	vehicle	vehicle	NOUN
ftr-475	3201	8	will	will	AUX
ftr-475	3201	9	likely	likely	ADV
ftr-475	3201	10	draw	draw	VERB
ftr-475	3201	11	heavily	heavily	ADV
ftr-475	3201	12	on	on	ADP
ftr-475	3201	13	the	the	DET
ftr-475	3201	14	remic	remic	ADJ
ftr-475	3201	15	provisions	provision	NOUN
ftr-475	3201	16	in	in	ADP
ftr-475	3201	17	general	general	ADJ
ftr-475	3201	18	(	(	PUNCT
ftr-475	3201	19	as	as	SCONJ
ftr-475	3201	20	indeed	indeed	ADV
ftr-475	3201	21	both	both	CCONJ
ftr-475	3201	22	the	the	DET
ftr-475	3201	23	fasit	fasit	NOUN
ftr-475	3201	24	and	and	CCONJ
ftr-475	3201	25	temic	temic	NOUN
ftr-475	3201	26	proposals	proposal	NOUN
ftr-475	3201	27	do	do	AUX
ftr-475	3201	28	)	)	PUNCT
ftr-475	3201	29	and	and	CCONJ
ftr-475	3201	30	the	the	DET
ftr-475	3201	31	remic	remic	ADJ
ftr-475	3201	32	residual	residual	ADJ
ftr-475	3201	33	interest	interest	NOUN
ftr-475	3201	34	in	in	ADP
ftr-475	3201	35	particular	particular	ADJ
ftr-475	3201	36	.	.	PUNCT
ftr-475	3202	1	it	it	PRON
ftr-475	3202	2	is	be	AUX
ftr-475	3202	3	therefore	therefore	ADV
ftr-475	3202	4	appropriate	appropriate	ADJ
ftr-475	3202	5	to	to	PART
ftr-475	3202	6	examine	examine	VERB
ftr-475	3202	7	and	and	CCONJ
ftr-475	3202	8	attempt	attempt	VERB
ftr-475	3202	9	to	to	PART
ftr-475	3202	10	distill	distill	VERB
ftr-475	3202	11	what	what	PRON
ftr-475	3202	12	lessons	lesson	NOUN
ftr-475	3202	13	our	our	PRON
ftr-475	3202	14	experience	experience	NOUN
ftr-475	3202	15	with	with	ADP
ftr-475	3202	16	the	the	DET
ftr-475	3202	17	remic	remic	ADJ
ftr-475	3202	18	residual	residual	ADJ
ftr-475	3202	19	interest	interest	NOUN
ftr-475	3202	20	can	can	AUX
ftr-475	3202	21	have	have	VERB
ftr-475	3202	22	for	for	ADP
ftr-475	3202	23	such	such	ADJ
ftr-475	3202	24	new	new	ADJ
ftr-475	3202	25	securitization	securitization	NOUN
ftr-475	3202	26	vehicles	vehicle	NOUN
ftr-475	3202	27	.	.	PUNCT
ftr-475	3203	1	resolving	resolve	VERB
ftr-475	3203	2	the	the	DET
ftr-475	3203	3	treatment	treatment	NOUN
ftr-475	3203	4	of	of	ADP
ftr-475	3203	5	up	up	ADJ
ftr-475	3203	6	-	-	PUNCT
ftr-475	3203	7	front	front	NOUN
ftr-475	3203	8	payments	payment	NOUN
ftr-475	3203	9	.	.	PUNCT
ftr-475	3204	1	as	as	SCONJ
ftr-475	3204	2	we	we	PRON
ftr-475	3204	3	have	have	AUX
ftr-475	3204	4	seen	see	VERB
ftr-475	3204	5	,	,	PUNCT
ftr-475	3204	6	one	one	NUM
ftr-475	3204	7	aspect	aspect	NOUN
ftr-475	3204	8	of	of	ADP
ftr-475	3204	9	the	the	DET
ftr-475	3204	10	taxation	taxation	NOUN
ftr-475	3204	11	of	of	ADP
ftr-475	3204	12	residual	residual	ADJ
ftr-475	3204	13	interests	interest	NOUN
ftr-475	3204	14	that	that	PRON
ftr-475	3204	15	has	have	AUX
ftr-475	3204	16	continued	continue	VERB
ftr-475	3204	17	to	to	PART
ftr-475	3204	18	plague	plague	VERB
ftr-475	3204	19	the	the	DET
ftr-475	3204	20	remic	remic	PROPN
ftr-475	3204	21	community	community	NOUN
ftr-475	3204	22	with	with	ADP
ftr-475	3204	23	uncertainty	uncertainty	NOUN
ftr-475	3204	24	after	after	ADP
ftr-475	3204	25	almost	almost	ADV
ftr-475	3204	26	eight	eight	NUM
ftr-475	3204	27	years	year	NOUN
ftr-475	3204	28	is	be	AUX
ftr-475	3204	29	the	the	DET
ftr-475	3204	30	treatment	treatment	NOUN
ftr-475	3204	31	of	of	ADP
ftr-475	3204	32	up	up	ADP
ftr-475	3204	33	-	-	PUNCT
ftr-475	3204	34	front	front	NOUN
ftr-475	3204	35	payments	payment	NOUN
ftr-475	3204	36	.	.	PUNCT
ftr-475	3205	1	it	it	PRON
ftr-475	3205	2	is	be	AUX
ftr-475	3205	3	likely	likely	ADJ
ftr-475	3205	4	that	that	SCONJ
ftr-475	3205	5	any	any	DET
ftr-475	3205	6	future	future	ADJ
ftr-475	3205	7	securitization	securitization	NOUN
ftr-475	3205	8	vehicle	vehicle	NOUN
ftr-475	3205	9	,	,	PUNCT
ftr-475	3205	10	like	like	ADP
ftr-475	3205	11	the	the	DET
ftr-475	3205	12	remic	remic	NOUN
ftr-475	3205	13	,	,	PUNCT
ftr-475	3205	14	will	will	AUX
ftr-475	3205	15	be	be	AUX
ftr-475	3205	16	permitted	permit	VERB
ftr-475	3205	17	to	to	PART
ftr-475	3205	18	have	have	VERB
ftr-475	3205	19	an	an	DET
ftr-475	3205	20	equity	equity	NOUN
ftr-475	3205	21	interest	interest	NOUN
ftr-475	3205	22	that	that	PRON
ftr-475	3205	23	has	have	VERB
ftr-475	3205	24	little	little	ADJ
ftr-475	3205	25	or	or	CCONJ
ftr-475	3205	26	no	no	PRON
ftr-475	3205	27	cash	cash	NOUN
ftr-475	3205	28	entitlement	entitlement	NOUN
ftr-475	3205	29	.	.	PUNCT
ftr-475	3206	1	if	if	SCONJ
ftr-475	3206	2	so	so	ADV
ftr-475	3206	3	,	,	PUNCT
ftr-475	3206	4	then	then	ADV
ftr-475	3206	5	such	such	ADJ
ftr-475	3206	6	other	other	ADJ
ftr-475	3206	7	vehicles	vehicle	NOUN
ftr-475	3206	8	will	will	AUX
ftr-475	3206	9	also	also	ADV
ftr-475	3206	10	have	have	VERB
ftr-475	3206	11	to	to	PART
ftr-475	3206	12	grapple	grapple	VERB
ftr-475	3206	13	with	with	ADP
ftr-475	3206	14	the	the	DET
ftr-475	3206	15	up	up	ADP
ftr-475	3206	16	-	-	PUNCT
ftr-475	3206	17	front	front	NOUN
ftr-475	3206	18	payment	payment	NOUN
ftr-475	3206	19	phenomenon	phenomenon	NOUN
ftr-475	3206	20	.	.	PUNCT
ftr-475	3207	1	thus	thus	ADV
ftr-475	3207	2	,	,	PUNCT
ftr-475	3207	3	it	it	PRON
ftr-475	3207	4	is	be	AUX
ftr-475	3207	5	imperative	imperative	ADJ
ftr-475	3207	6	that	that	SCONJ
ftr-475	3207	7	the	the	DET
ftr-475	3207	8	service	service	NOUN
ftr-475	3207	9	come	come	VERB
ftr-475	3207	10	to	to	ADP
ftr-475	3207	11	grips	grip	NOUN
ftr-475	3207	12	with	with	ADP
ftr-475	3207	13	the	the	DET
ftr-475	3207	14	admittedly	admittedly	ADV
ftr-475	3207	15	complicated	complicated	ADJ
ftr-475	3207	16	tax	tax	NOUN
ftr-475	3207	17	issues	issue	NOUN
ftr-475	3207	18	that	that	PRON
ftr-475	3207	19	negative	negative	ADJ
ftr-475	3207	20	value	value	NOUN
ftr-475	3207	21	property	property	NOUN
ftr-475	3207	22	or	or	CCONJ
ftr-475	3207	23	equity	equity	NOUN
ftr-475	3207	24	present	present	NOUN
ftr-475	3207	25	and	and	CCONJ
ftr-475	3207	26	devise	devise	VERB
ftr-475	3207	27	a	a	DET
ftr-475	3207	28	reasoned	reason	VERB
ftr-475	3207	29	approach	approach	NOUN
ftr-475	3207	30	to	to	ADP
ftr-475	3207	31	taxing	tax	VERB
ftr-475	3207	32	them	they	PRON
ftr-475	3207	33	.	.	PUNCT
ftr-475	3208	1	taxing	tax	VERB
ftr-475	3208	2	phantom	phantom	ADJ
ftr-475	3208	3	income	income	NOUN
ftr-475	3208	4	and	and	CCONJ
ftr-475	3208	5	loss	loss	NOUN
ftr-475	3208	6	.	.	PUNCT
ftr-475	3209	1	much	much	ADJ
ftr-475	3209	2	of	of	ADP
ftr-475	3209	3	the	the	DET
ftr-475	3209	4	complexity	complexity	NOUN
ftr-475	3209	5	in	in	ADP
ftr-475	3209	6	the	the	DET
ftr-475	3209	7	tax	tax	NOUN
ftr-475	3209	8	treatment	treatment	NOUN
ftr-475	3209	9	of	of	ADP
ftr-475	3209	10	residual	residual	ADJ
ftr-475	3209	11	interests	interest	NOUN
ftr-475	3209	12	can	can	AUX
ftr-475	3209	13	be	be	AUX
ftr-475	3209	14	traced	trace	VERB
ftr-475	3209	15	to	to	ADP
ftr-475	3209	16	the	the	DET
ftr-475	3209	17	stubborn	stubborn	ADJ
ftr-475	3209	18	resolve	resolve	NOUN
ftr-475	3209	19	on	on	ADP
ftr-475	3209	20	the	the	DET
ftr-475	3209	21	part	part	NOUN
ftr-475	3209	22	of	of	ADP
ftr-475	3209	23	the	the	DET
ftr-475	3209	24	government	government	NOUN
ftr-475	3209	25	to	to	PART
ftr-475	3209	26	ensure	ensure	VERB
ftr-475	3209	27	that	that	SCONJ
ftr-475	3209	28	it	it	PRON
ftr-475	3209	29	exacts	exact	VERB
ftr-475	3209	30	at	at	ADV
ftr-475	3209	31	least	least	ADV
ftr-475	3209	32	one	one	NUM
ftr-475	3209	33	layer	layer	NOUN
ftr-475	3209	34	of	of	ADP
ftr-475	3209	35	tax	tax	NOUN
ftr-475	3209	36	on	on	ADP
ftr-475	3209	37	phantom	phantom	ADJ
ftr-475	3209	38	income	income	NOUN
ftr-475	3209	39	.	.	PUNCT
ftr-475	3210	1	the	the	DET
ftr-475	3210	2	goal	goal	NOUN
ftr-475	3210	3	is	be	AUX
ftr-475	3210	4	laudable	laudable	ADJ
ftr-475	3210	5	,	,	PUNCT
ftr-475	3210	6	to	to	PART
ftr-475	3210	7	be	be	AUX
ftr-475	3210	8	sure	sure	ADJ
ftr-475	3210	9	,	,	PUNCT
ftr-475	3210	10	and	and	CCONJ
ftr-475	3210	11	were	be	AUX
ftr-475	3210	12	it	it	PRON
ftr-475	3210	13	possible	possible	ADJ
ftr-475	3210	14	with	with	ADP
ftr-475	3210	15	reasonable	reasonable	ADJ
ftr-475	3210	16	administrative	administrative	ADJ
ftr-475	3210	17	effort	effort	NOUN
ftr-475	3210	18	to	to	PART
ftr-475	3210	19	identify	identify	VERB
ftr-475	3210	20	accurately	accurately	ADV
ftr-475	3210	21	phantom	phantom	ADJ
ftr-475	3210	22	income	income	NOUN
ftr-475	3210	23	,	,	PUNCT
ftr-475	3210	24	then	then	ADV
ftr-475	3210	25	perhaps	perhaps	ADV
ftr-475	3210	26	the	the	DET
ftr-475	3210	27	elaborate	elaborate	ADJ
ftr-475	3210	28	rules	rule	NOUN
ftr-475	3210	29	aimed	aim	VERB
ftr-475	3210	30	at	at	ADP
ftr-475	3210	31	taxing	tax	VERB
ftr-475	3210	32	it	it	PRON
ftr-475	3210	33	would	would	AUX
ftr-475	3210	34	be	be	AUX
ftr-475	3210	35	more	more	ADV
ftr-475	3210	36	justifiable	justifiable	ADJ
ftr-475	3210	37	.	.	PUNCT
ftr-475	3211	1	481	481	NUM
ftr-475	3211	2	.	.	PUNCT
ftr-475	3212	1	one	one	NUM
ftr-475	3212	2	of	of	ADP
ftr-475	3212	3	the	the	DET
ftr-475	3212	4	first	first	ADJ
ftr-475	3212	5	such	such	ADJ
ftr-475	3212	6	proposals	proposal	NOUN
ftr-475	3212	7	was	be	AUX
ftr-475	3212	8	by	by	ADP
ftr-475	3212	9	the	the	DET
ftr-475	3212	10	american	american	PROPN
ftr-475	3212	11	bar	bar	PROPN
ftr-475	3212	12	association	association	PROPN
ftr-475	3212	13	.	.	PUNCT
ftr-475	3213	1	see	see	VERB
ftr-475	3213	2	american	american	PROPN
ftr-475	3213	3	bar	bar	PROPN
ftr-475	3213	4	association	association	PROPN
ftr-475	3213	5	,	,	PUNCT
ftr-475	3213	6	legislative	legislative	ADJ
ftr-475	3213	7	proposal	proposal	NOUN
ftr-475	3213	8	,	,	PUNCT
ftr-475	3213	9	supra	supra	PROPN
ftr-475	3213	10	note	note	NOUN
ftr-475	3213	11	4	4	NUM
ftr-475	3213	12	.	.	NUM
ftr-475	3213	13	482	482	NUM
ftr-475	3213	14	.	.	PUNCT
ftr-475	3214	1	a	a	DET
ftr-475	3214	2	draft	draft	NOUN
ftr-475	3214	3	of	of	ADP
ftr-475	3214	4	the	the	DET
ftr-475	3214	5	fasit	fasit	NOUN
ftr-475	3214	6	rules	rule	NOUN
ftr-475	3214	7	was	be	AUX
ftr-475	3214	8	introduced	introduce	VERB
ftr-475	3214	9	in	in	ADP
ftr-475	3214	10	congress	congress	PROPN
ftr-475	3214	11	last	last	ADJ
ftr-475	3214	12	year	year	NOUN
ftr-475	3214	13	.	.	PUNCT
ftr-475	3215	1	see	see	VERB
ftr-475	3215	2	h.r	h.r	PROPN
ftr-475	3215	3	.	.	PROPN
ftr-475	3215	4	conf	conf	PROPN
ftr-475	3215	5	.	.	PUNCT
ftr-475	3216	1	rep	rep	PROPN
ftr-475	3216	2	.	.	PROPN
ftr-475	3216	3	2065	2065	NUM
ftr-475	3216	4	,	,	PUNCT
ftr-475	3216	5	103d	103d	NUM
ftr-475	3216	6	cong	cong	NOUN
ftr-475	3216	7	.	.	PUNCT
ftr-475	3216	8	,	,	PUNCT
ftr-475	3216	9	1st	1st	ADJ
ftr-475	3216	10	sess	sess	NOUN
ftr-475	3216	11	.	.	PUNCT
ftr-475	3217	1	(	(	PUNCT
ftr-475	3217	2	1993	1993	NUM
ftr-475	3217	3	)	)	PUNCT
ftr-475	3217	4	.	.	PUNCT
ftr-475	3218	1	however	however	ADV
ftr-475	3218	2	,	,	PUNCT
ftr-475	3218	3	the	the	DET
ftr-475	3218	4	legislation	legislation	NOUN
ftr-475	3218	5	has	have	AUX
ftr-475	3218	6	undergone	undergo	VERB
ftr-475	3218	7	numerous	numerous	ADJ
ftr-475	3218	8	changes	change	NOUN
ftr-475	3218	9	since	since	SCONJ
ftr-475	3218	10	its	its	PRON
ftr-475	3218	11	introduction	introduction	NOUN
ftr-475	3218	12	and	and	CCONJ
ftr-475	3218	13	likely	likely	ADJ
ftr-475	3218	14	will	will	AUX
ftr-475	3218	15	be	be	AUX
ftr-475	3218	16	introduced	introduce	VERB
ftr-475	3218	17	in	in	ADP
ftr-475	3218	18	a	a	DET
ftr-475	3218	19	revised	revise	VERB
ftr-475	3218	20	form	form	NOUN
ftr-475	3218	21	.	.	PUNCT
ftr-475	3219	1	483	483	NUM
ftr-475	3219	2	.	.	PUNCT
ftr-475	3220	1	the	the	DET
ftr-475	3220	2	temic	temic	ADJ
ftr-475	3220	3	proposal	proposal	NOUN
ftr-475	3220	4	has	have	AUX
ftr-475	3220	5	not	not	PART
ftr-475	3220	6	been	be	AUX
ftr-475	3220	7	introduced	introduce	VERB
ftr-475	3220	8	in	in	ADP
ftr-475	3220	9	congress	congress	PROPN
ftr-475	3220	10	.	.	PUNCT
ftr-475	3221	1	although	although	SCONJ
ftr-475	3221	2	a	a	DET
ftr-475	3221	3	draft	draft	NOUN
ftr-475	3221	4	of	of	ADP
ftr-475	3221	5	the	the	DET
ftr-475	3221	6	temic	temic	ADJ
ftr-475	3221	7	legislative	legislative	ADJ
ftr-475	3221	8	proposal	proposal	NOUN
ftr-475	3221	9	is	be	AUX
ftr-475	3221	10	currently	currently	ADV
ftr-475	3221	11	circulating	circulate	VERB
ftr-475	3221	12	among	among	ADP
ftr-475	3221	13	interested	interested	ADJ
ftr-475	3221	14	parties	party	NOUN
ftr-475	3221	15	.	.	PUNCT
ftr-475	3222	1	19941	19941	NUM
ftr-475	3222	2	florida	florida	PROPN
ftr-475	3222	3	tax	tax	PROPN
ftr-475	3222	4	review	review	NOUN
ftr-475	3222	5	however	however	ADV
ftr-475	3222	6	,	,	PUNCT
ftr-475	3222	7	the	the	DET
ftr-475	3222	8	excess	excess	ADJ
ftr-475	3222	9	inclusion	inclusion	NOUN
ftr-475	3222	10	rules	rule	NOUN
ftr-475	3222	11	are	be	AUX
ftr-475	3222	12	admittedly	admittedly	ADV
ftr-475	3222	13	an	an	DET
ftr-475	3222	14	inaccurate	inaccurate	ADJ
ftr-475	3222	15	,	,	PUNCT
ftr-475	3222	16	rough	rough	ADJ
ftr-475	3222	17	justice	justice	NOUN
ftr-475	3222	18	solution	solution	NOUN
ftr-475	3222	19	that	that	PRON
ftr-475	3222	20	has	have	VERB
ftr-475	3222	21	neither	neither	CCONJ
ftr-475	3222	22	the	the	DET
ftr-475	3222	23	benefit	benefit	NOUN
ftr-475	3222	24	of	of	ADP
ftr-475	3222	25	administrative	administrative	ADJ
ftr-475	3222	26	ease	ease	NOUN
ftr-475	3222	27	nor	nor	CCONJ
ftr-475	3222	28	the	the	DET
ftr-475	3222	29	virtue	virtue	NOUN
ftr-475	3222	30	of	of	ADP
ftr-475	3222	31	accuracy	accuracy	NOUN
ftr-475	3222	32	.	.	PUNCT
ftr-475	3222	33	"	"	PUNCT
ftr-475	3223	1	in	in	ADP
ftr-475	3223	2	other	other	ADJ
ftr-475	3223	3	words	word	NOUN
ftr-475	3223	4	,	,	PUNCT
ftr-475	3223	5	if	if	SCONJ
ftr-475	3223	6	it	it	PRON
ftr-475	3223	7	be	be	AUX
ftr-475	3223	8	decided	decide	VERB
ftr-475	3223	9	that	that	DET
ftr-475	3223	10	accuracy	accuracy	NOUN
ftr-475	3223	11	is	be	AUX
ftr-475	3223	12	to	to	PART
ftr-475	3223	13	be	be	AUX
ftr-475	3223	14	sacrificed	sacrifice	VERB
ftr-475	3223	15	or	or	CCONJ
ftr-475	3223	16	that	that	SCONJ
ftr-475	3223	17	it	it	PRON
ftr-475	3223	18	be	be	VERB
ftr-475	3223	19	unattainable	unattainable	ADJ
ftr-475	3223	20	,	,	PUNCT
ftr-475	3223	21	then	then	ADV
ftr-475	3223	22	surely	surely	ADV
ftr-475	3223	23	some	some	DET
ftr-475	3223	24	more	more	ADV
ftr-475	3223	25	straightforward	straightforward	ADJ
ftr-475	3223	26	tollcharge	tollcharge	NOUN
ftr-475	3223	27	or	or	CCONJ
ftr-475	3223	28	other	other	ADJ
ftr-475	3223	29	surcharge	surcharge	NOUN
ftr-475	3223	30	would	would	AUX
ftr-475	3223	31	be	be	AUX
ftr-475	3223	32	preferable	preferable	ADJ
ftr-475	3223	33	than	than	ADP
ftr-475	3223	34	the	the	DET
ftr-475	3223	35	excess	excess	ADJ
ftr-475	3223	36	inclusion	inclusion	NOUN
ftr-475	3223	37	apparatus	apparatus	NOUN
ftr-475	3223	38	and	and	CCONJ
ftr-475	3223	39	collateral	collateral	ADJ
ftr-475	3223	40	rules	rule	NOUN
ftr-475	3223	41	.	.	PUNCT
ftr-475	3224	1	in	in	ADP
ftr-475	3224	2	short	short	ADJ
ftr-475	3224	3	,	,	PUNCT
ftr-475	3224	4	the	the	DET
ftr-475	3224	5	excess	excess	ADJ
ftr-475	3224	6	inclusion	inclusion	NOUN
ftr-475	3224	7	rules	rule	NOUN
ftr-475	3224	8	represent	represent	VERB
ftr-475	3224	9	a	a	DET
ftr-475	3224	10	theory	theory	NOUN
ftr-475	3224	11	in	in	ADP
ftr-475	3224	12	search	search	NOUN
ftr-475	3224	13	of	of	ADP
ftr-475	3224	14	a	a	DET
ftr-475	3224	15	practical	practical	ADJ
ftr-475	3224	16	application	application	NOUN
ftr-475	3224	17	.	.	PUNCT
ftr-475	3225	1	hopefully	hopefully	ADV
ftr-475	3225	2	,	,	PUNCT
ftr-475	3225	3	future	future	ADJ
ftr-475	3225	4	securitization	securitization	NOUN
ftr-475	3225	5	legislation	legislation	NOUN
ftr-475	3225	6	will	will	AUX
ftr-475	3225	7	find	find	VERB
ftr-475	3225	8	a	a	DET
ftr-475	3225	9	simpler	simple	ADJ
ftr-475	3225	10	compromise	compromise	NOUN
ftr-475	3225	11	that	that	PRON
ftr-475	3225	12	will	will	AUX
ftr-475	3225	13	meet	meet	VERB
ftr-475	3225	14	the	the	DET
ftr-475	3225	15	government	government	NOUN
ftr-475	3225	16	's	's	PART
ftr-475	3225	17	concerns	concern	NOUN
ftr-475	3225	18	for	for	ADP
ftr-475	3225	19	obtaining	obtain	VERB
ftr-475	3225	20	one	one	NUM
ftr-475	3225	21	layer	layer	NOUN
ftr-475	3225	22	of	of	ADP
ftr-475	3225	23	tax	tax	NOUN
ftr-475	3225	24	and	and	CCONJ
ftr-475	3225	25	the	the	DET
ftr-475	3225	26	financial	financial	ADJ
ftr-475	3225	27	community	community	NOUN
ftr-475	3225	28	's	's	PART
ftr-475	3225	29	concerns	concern	NOUN
ftr-475	3225	30	of	of	ADP
ftr-475	3225	31	reducing	reduce	VERB
ftr-475	3225	32	mindless	mindless	ADJ
ftr-475	3225	33	transaction	transaction	NOUN
ftr-475	3225	34	costs	cost	NOUN
ftr-475	3225	35	and	and	CCONJ
ftr-475	3225	36	inefficiencies	inefficiency	NOUN
ftr-475	3225	37	.	.	PUNCT
ftr-475	3226	1	regulating	regulate	VERB
ftr-475	3226	2	transfers	transfer	NOUN
ftr-475	3226	3	.	.	PUNCT
ftr-475	3227	1	growing	grow	VERB
ftr-475	3227	2	out	out	ADP
ftr-475	3227	3	of	of	ADP
ftr-475	3227	4	the	the	DET
ftr-475	3227	5	government	government	NOUN
ftr-475	3227	6	's	's	PART
ftr-475	3227	7	fixation	fixation	NOUN
ftr-475	3227	8	on	on	ADP
ftr-475	3227	9	phantom	phantom	ADJ
ftr-475	3227	10	income	income	NOUN
ftr-475	3227	11	and	and	CCONJ
ftr-475	3227	12	its	its	PRON
ftr-475	3227	13	desire	desire	NOUN
ftr-475	3227	14	to	to	PART
ftr-475	3227	15	ensure	ensure	VERB
ftr-475	3227	16	that	that	SCONJ
ftr-475	3227	17	such	such	ADJ
ftr-475	3227	18	income	income	NOUN
ftr-475	3227	19	is	be	AUX
ftr-475	3227	20	taxed	tax	VERB
ftr-475	3227	21	,	,	PUNCT
ftr-475	3227	22	are	be	AUX
ftr-475	3227	23	a	a	DET
ftr-475	3227	24	panoply	panoply	NOUN
ftr-475	3227	25	of	of	ADP
ftr-475	3227	26	rules	rule	NOUN
ftr-475	3227	27	regulating	regulate	VERB
ftr-475	3227	28	who	who	PRON
ftr-475	3227	29	may	may	AUX
ftr-475	3227	30	own	own	VERB
ftr-475	3227	31	remic	remic	ADJ
ftr-475	3227	32	residual	residual	ADJ
ftr-475	3227	33	interests	interest	NOUN
ftr-475	3227	34	.	.	PUNCT
ftr-475	3228	1	in	in	ADP
ftr-475	3228	2	essence	essence	NOUN
ftr-475	3228	3	,	,	PUNCT
ftr-475	3228	4	the	the	DET
ftr-475	3228	5	government	government	NOUN
ftr-475	3228	6	exacts	exact	VERB
ftr-475	3228	7	its	its	PRON
ftr-475	3228	8	desired	desire	VERB
ftr-475	3228	9	tax	tax	NOUN
ftr-475	3228	10	by	by	ADP
ftr-475	3228	11	forcing	force	VERB
ftr-475	3228	12	the	the	DET
ftr-475	3228	13	residual	residual	ADJ
ftr-475	3228	14	interest	interest	NOUN
ftr-475	3228	15	to	to	PART
ftr-475	3228	16	be	be	AUX
ftr-475	3228	17	held	hold	VERB
ftr-475	3228	18	by	by	ADP
ftr-475	3228	19	taxable	taxable	ADJ
ftr-475	3228	20	entities	entity	NOUN
ftr-475	3228	21	and	and	CCONJ
ftr-475	3228	22	by	by	ADP
ftr-475	3228	23	limiting	limit	VERB
ftr-475	3228	24	the	the	DET
ftr-475	3228	25	extent	extent	NOUN
ftr-475	3228	26	to	to	PART
ftr-475	3228	27	which	which	PRON
ftr-475	3228	28	income	income	NOUN
ftr-475	3228	29	may	may	AUX
ftr-475	3228	30	be	be	AUX
ftr-475	3228	31	reduced	reduce	VERB
ftr-475	3228	32	by	by	ADP
ftr-475	3228	33	deductions	deduction	NOUN
ftr-475	3228	34	.	.	PUNCT
ftr-475	3229	1	thus	thus	ADV
ftr-475	3229	2	,	,	PUNCT
ftr-475	3229	3	the	the	DET
ftr-475	3229	4	transfer	transfer	NOUN
ftr-475	3229	5	rules	rule	NOUN
ftr-475	3229	6	are	be	AUX
ftr-475	3229	7	in	in	ADP
ftr-475	3229	8	reality	reality	NOUN
ftr-475	3229	9	an	an	DET
ftr-475	3229	10	ad	ad	NOUN
ftr-475	3229	11	hoc	hoc	X
ftr-475	3229	12	set	set	NOUN
ftr-475	3229	13	of	of	ADP
ftr-475	3229	14	rules	rule	NOUN
ftr-475	3229	15	patched	patch	VERB
ftr-475	3229	16	together	together	ADV
ftr-475	3229	17	when	when	SCONJ
ftr-475	3229	18	and	and	CCONJ
ftr-475	3229	19	as	as	SCONJ
ftr-475	3229	20	the	the	DET
ftr-475	3229	21	government	government	NOUN
ftr-475	3229	22	perceived	perceive	VERB
ftr-475	3229	23	loopholes	loophole	NOUN
ftr-475	3229	24	in	in	ADP
ftr-475	3229	25	its	its	PRON
ftr-475	3229	26	excess	excess	ADJ
ftr-475	3229	27	inclusion	inclusion	NOUN
ftr-475	3229	28	scheme	scheme	NOUN
ftr-475	3229	29	.	.	PUNCT
ftr-475	3230	1	the	the	DET
ftr-475	3230	2	problem	problem	NOUN
ftr-475	3230	3	with	with	ADP
ftr-475	3230	4	erecting	erect	VERB
ftr-475	3230	5	transfer	transfer	NOUN
ftr-475	3230	6	restrictions	restriction	NOUN
ftr-475	3230	7	is	be	AUX
ftr-475	3230	8	that	that	SCONJ
ftr-475	3230	9	they	they	PRON
ftr-475	3230	10	are	be	AUX
ftr-475	3230	11	hard	hard	ADJ
ftr-475	3230	12	to	to	PART
ftr-475	3230	13	enforce	enforce	VERB
ftr-475	3230	14	or	or	CCONJ
ftr-475	3230	15	audit	audit	VERB
ftr-475	3230	16	and	and	CCONJ
ftr-475	3230	17	they	they	PRON
ftr-475	3230	18	amount	amount	VERB
ftr-475	3230	19	to	to	ADP
ftr-475	3230	20	interposing	interpose	VERB
ftr-475	3230	21	the	the	DET
ftr-475	3230	22	service	service	NOUN
ftr-475	3230	23	into	into	ADP
ftr-475	3230	24	the	the	DET
ftr-475	3230	25	financial	financial	ADJ
ftr-475	3230	26	marketplace	marketplace	NOUN
ftr-475	3230	27	.	.	PUNCT
ftr-475	3231	1	one	one	NUM
ftr-475	3231	2	alternative	alternative	NOUN
ftr-475	3231	3	to	to	PART
ftr-475	3231	4	transfer	transfer	VERB
ftr-475	3231	5	restrictions	restriction	NOUN
ftr-475	3231	6	is	be	AUX
ftr-475	3231	7	for	for	SCONJ
ftr-475	3231	8	the	the	DET
ftr-475	3231	9	government	government	NOUN
ftr-475	3231	10	to	to	PART
ftr-475	3231	11	exact	exact	VERB
ftr-475	3231	12	some	some	DET
ftr-475	3231	13	form	form	NOUN
ftr-475	3231	14	of	of	ADP
ftr-475	3231	15	minimal	minimal	ADJ
ftr-475	3231	16	entity	entity	NOUN
ftr-475	3231	17	level	level	NOUN
ftr-475	3231	18	tax	tax	NOUN
ftr-475	3231	19	as	as	ADP
ftr-475	3231	20	the	the	DET
ftr-475	3231	21	price	price	NOUN
ftr-475	3231	22	of	of	ADP
ftr-475	3231	23	admission	admission	NOUN
ftr-475	3231	24	.	.	PUNCT
ftr-475	3232	1	such	such	ADJ
ftr-475	3232	2	entity	entity	NOUN
ftr-475	3232	3	level	level	NOUN
ftr-475	3232	4	taxes	taxis	NOUN
ftr-475	3232	5	,	,	PUNCT
ftr-475	3232	6	however	however	ADV
ftr-475	3232	7	,	,	PUNCT
ftr-475	3232	8	tend	tend	VERB
ftr-475	3232	9	to	to	PART
ftr-475	3232	10	scare	scare	VERB
ftr-475	3232	11	off	off	ADP
ftr-475	3232	12	investors	investor	NOUN
ftr-475	3232	13	and	and	CCONJ
ftr-475	3232	14	rating	rating	NOUN
ftr-475	3232	15	agencies	agency	NOUN
ftr-475	3232	16	.	.	PUNCT
ftr-475	3233	1	yet	yet	ADV
ftr-475	3233	2	,	,	PUNCT
ftr-475	3233	3	there	there	PRON
ftr-475	3233	4	is	be	VERB
ftr-475	3233	5	much	much	ADJ
ftr-475	3233	6	to	to	PART
ftr-475	3233	7	be	be	AUX
ftr-475	3233	8	said	say	VERB
ftr-475	3233	9	for	for	ADP
ftr-475	3233	10	simply	simply	ADV
ftr-475	3233	11	imposing	impose	VERB
ftr-475	3233	12	a	a	DET
ftr-475	3233	13	one	one	NUM
ftr-475	3233	14	time	time	NOUN
ftr-475	3233	15	tax	tax	NOUN
ftr-475	3233	16	on	on	ADP
ftr-475	3233	17	the	the	DET
ftr-475	3233	18	startup	startup	NOUN
ftr-475	3233	19	date	date	NOUN
ftr-475	3233	20	to	to	PART
ftr-475	3233	21	be	be	AUX
ftr-475	3233	22	paid	pay	VERB
ftr-475	3233	23	by	by	ADP
ftr-475	3233	24	the	the	DET
ftr-475	3233	25	sponsor	sponsor	NOUN
ftr-475	3233	26	out	out	ADP
ftr-475	3233	27	of	of	ADP
ftr-475	3233	28	the	the	DET
ftr-475	3233	29	proceeds	proceed	NOUN
ftr-475	3233	30	of	of	ADP
ftr-475	3233	31	the	the	DET
ftr-475	3233	32	sale	sale	NOUN
ftr-475	3233	33	of	of	ADP
ftr-475	3233	34	the	the	DET
ftr-475	3233	35	interests	interest	NOUN
ftr-475	3233	36	in	in	ADP
ftr-475	3233	37	the	the	DET
ftr-475	3233	38	securitization	securitization	NOUN
ftr-475	3233	39	vehicle	vehicle	NOUN
ftr-475	3233	40	and	and	CCONJ
ftr-475	3233	41	abandoning	abandon	VERB
ftr-475	3233	42	any	any	DET
ftr-475	3233	43	effort	effort	NOUN
ftr-475	3233	44	to	to	PART
ftr-475	3233	45	regulate	regulate	VERB
ftr-475	3233	46	who	who	PRON
ftr-475	3233	47	may	may	AUX
ftr-475	3233	48	own	own	VERB
ftr-475	3233	49	an	an	DET
ftr-475	3233	50	interest	interest	NOUN
ftr-475	3233	51	in	in	ADP
ftr-475	3233	52	the	the	DET
ftr-475	3233	53	vehicle	vehicle	NOUN
ftr-475	3233	54	.	.	PUNCT
ftr-475	3234	1	in	in	ADP
ftr-475	3234	2	conclusion	conclusion	NOUN
ftr-475	3234	3	,	,	PUNCT
ftr-475	3234	4	it	it	PRON
ftr-475	3234	5	does	do	AUX
ftr-475	3234	6	not	not	PART
ftr-475	3234	7	augur	augur	VERB
ftr-475	3234	8	well	well	ADV
ftr-475	3234	9	for	for	ADP
ftr-475	3234	10	the	the	DET
ftr-475	3234	11	goal	goal	NOUN
ftr-475	3234	12	of	of	ADP
ftr-475	3234	13	simplifying	simplify	VERB
ftr-475	3234	14	the	the	DET
ftr-475	3234	15	tax	tax	NOUN
ftr-475	3234	16	system	system	NOUN
ftr-475	3234	17	that	that	PRON
ftr-475	3234	18	it	it	PRON
ftr-475	3234	19	should	should	AUX
ftr-475	3234	20	take	take	VERB
ftr-475	3234	21	an	an	DET
ftr-475	3234	22	article	article	NOUN
ftr-475	3234	23	of	of	ADP
ftr-475	3234	24	this	this	DET
ftr-475	3234	25	length	length	NOUN
ftr-475	3234	26	to	to	PART
ftr-475	3234	27	review	review	VERB
ftr-475	3234	28	the	the	DET
ftr-475	3234	29	tax	tax	NOUN
ftr-475	3234	30	aspects	aspect	NOUN
ftr-475	3234	31	of	of	ADP
ftr-475	3234	32	a	a	DET
ftr-475	3234	33	single	single	ADJ
ftr-475	3234	34	financial	financial	ADJ
ftr-475	3234	35	instrument	instrument	NOUN
ftr-475	3234	36	.	.	PUNCT
ftr-475	3235	1	yet	yet	ADV
ftr-475	3235	2	,	,	PUNCT
ftr-475	3235	3	complexity	complexity	NOUN
ftr-475	3235	4	-	-	PUNCT
ftr-475	3235	5	where	where	SCONJ
ftr-475	3235	6	it	it	PRON
ftr-475	3235	7	advances	advance	VERB
ftr-475	3235	8	accuracy	accuracy	NOUN
ftr-475	3235	9	and	and	CCONJ
ftr-475	3235	10	equity	equity	NOUN
ftr-475	3235	11	in	in	ADP
ftr-475	3235	12	taxation	taxation	NOUN
ftr-475	3235	13	-	-	PUNCT
ftr-475	3235	14	is	be	AUX
ftr-475	3235	15	an	an	DET
ftr-475	3235	16	acceptable	acceptable	ADJ
ftr-475	3235	17	,	,	PUNCT
ftr-475	3235	18	if	if	SCONJ
ftr-475	3235	19	not	not	PART
ftr-475	3235	20	welcome	welcome	ADJ
ftr-475	3235	21	outcome	outcome	NOUN
ftr-475	3235	22	.	.	PUNCT
ftr-475	3236	1	it	it	PRON
ftr-475	3236	2	is	be	AUX
ftr-475	3236	3	questionable	questionable	ADJ
ftr-475	3236	4	,	,	PUNCT
ftr-475	3236	5	however	however	ADV
ftr-475	3236	6	,	,	PUNCT
ftr-475	3236	7	whether	whether	SCONJ
ftr-475	3236	8	the	the	DET
ftr-475	3236	9	rules	rule	NOUN
ftr-475	3236	10	regarding	regard	VERB
ftr-475	3236	11	residual	residual	ADJ
ftr-475	3236	12	interests	interest	NOUN
ftr-475	3236	13	achieve	achieve	VERB
ftr-475	3236	14	an	an	DET
ftr-475	3236	15	appropriate	appropriate	ADJ
ftr-475	3236	16	trade	trade	NOUN
ftr-475	3236	17	-	-	PUNCT
ftr-475	3236	18	off	off	NOUN
ftr-475	3236	19	between	between	ADP
ftr-475	3236	20	complexity	complexity	NOUN
ftr-475	3236	21	and	and	CCONJ
ftr-475	3236	22	these	these	DET
ftr-475	3236	23	goals	goal	NOUN
ftr-475	3236	24	.	.	PUNCT
ftr-475	3237	1	certainly	certainly	ADV
ftr-475	3237	2	there	there	PRON
ftr-475	3237	3	is	be	VERB
ftr-475	3237	4	much	much	ADJ
ftr-475	3237	5	room	room	NOUN
ftr-475	3237	6	for	for	ADP
ftr-475	3237	7	simplification	simplification	NOUN
ftr-475	3237	8	at	at	ADP
ftr-475	3237	9	little	little	ADJ
ftr-475	3237	10	cost	cost	NOUN
ftr-475	3237	11	to	to	ADP
ftr-475	3237	12	the	the	DET
ftr-475	3237	13	government	government	NOUN
ftr-475	3237	14	,	,	PUNCT
ftr-475	3237	15	and	and	CCONJ
ftr-475	3237	16	it	it	PRON
ftr-475	3237	17	is	be	AUX
ftr-475	3237	18	to	to	PART
ftr-475	3237	19	be	be	AUX
ftr-475	3237	20	hoped	hope	VERB
ftr-475	3237	21	that	that	SCONJ
ftr-475	3237	22	in	in	ADP
ftr-475	3237	23	considering	consider	VERB
ftr-475	3237	24	future	future	ADJ
ftr-475	3237	25	securitization	securitization	NOUN
ftr-475	3237	26	legislation	legislation	NOUN
ftr-475	3237	27	484	484	NUM
ftr-475	3237	28	.	.	PUNCT
ftr-475	3238	1	only	only	ADV
ftr-475	3238	2	irc	irc	ADP
ftr-475	3238	3	§	§	PROPN
ftr-475	3238	4	809	809	NUM
ftr-475	3238	5	comes	come	VERB
ftr-475	3238	6	to	to	ADP
ftr-475	3238	7	mind	mind	NOUN
ftr-475	3238	8	as	as	ADP
ftr-475	3238	9	a	a	DET
ftr-475	3238	10	provision	provision	NOUN
ftr-475	3238	11	that	that	PRON
ftr-475	3238	12	surpasses	surpass	VERB
ftr-475	3238	13	the	the	DET
ftr-475	3238	14	remic	remic	ADJ
ftr-475	3238	15	excess	excess	ADJ
ftr-475	3238	16	inclusion	inclusion	NOUN
ftr-475	3238	17	rules	rule	NOUN
ftr-475	3238	18	in	in	ADP
ftr-475	3238	19	terms	term	NOUN
ftr-475	3238	20	of	of	ADP
ftr-475	3238	21	having	have	VERB
ftr-475	3238	22	a	a	DET
ftr-475	3238	23	worse	bad	ADJ
ftr-475	3238	24	ratio	ratio	NOUN
ftr-475	3238	25	of	of	ADP
ftr-475	3238	26	complexity	complexity	NOUN
ftr-475	3238	27	to	to	PART
ftr-475	3238	28	accuracy	accuracy	NOUN
ftr-475	3238	29	.	.	PUNCT
ftr-475	3239	1	section	section	NOUN
ftr-475	3239	2	809	809	NUM
ftr-475	3239	3	sets	set	VERB
ftr-475	3239	4	forth	forth	ADP
ftr-475	3239	5	an	an	DET
ftr-475	3239	6	elaborate	elaborate	ADJ
ftr-475	3239	7	formula	formula	NOUN
ftr-475	3239	8	for	for	ADP
ftr-475	3239	9	limiting	limit	VERB
ftr-475	3239	10	the	the	DET
ftr-475	3239	11	deductibility	deductibility	NOUN
ftr-475	3239	12	of	of	ADP
ftr-475	3239	13	policyholder	policyholder	NOUN
ftr-475	3239	14	dividends	dividend	NOUN
ftr-475	3239	15	by	by	ADP
ftr-475	3239	16	mutual	mutual	ADJ
ftr-475	3239	17	life	life	NOUN
ftr-475	3239	18	insurance	insurance	NOUN
ftr-475	3239	19	companies	company	NOUN
ftr-475	3239	20	.	.	PUNCT
ftr-475	3240	1	[	[	X
ftr-475	3240	2	vol	vol	NOUN
ftr-475	3240	3	2:4	2:4	NUM
ftr-475	3240	4	1994	1994	NUM
ftr-475	3240	5	]	]	PUNCT
ftr-475	3240	6	tax	tax	NOUN
ftr-475	3240	7	aspects	aspect	NOUN
ftr-475	3240	8	of	of	ADP
ftr-475	3240	9	remic	remic	ADJ
ftr-475	3240	10	residual	residual	ADJ
ftr-475	3240	11	interests	interest	NOUN
ftr-475	3240	12	281	281	NUM
ftr-475	3240	13	decisionmakers	decisionmaker	NOUN
ftr-475	3240	14	take	take	VERB
ftr-475	3240	15	away	away	ADV
ftr-475	3240	16	this	this	DET
ftr-475	3240	17	lesson	lesson	NOUN
ftr-475	3240	18	,	,	PUNCT
ftr-475	3240	19	if	if	SCONJ
ftr-475	3240	20	no	no	DET
ftr-475	3240	21	other	other	ADJ
ftr-475	3240	22	,	,	PUNCT
ftr-475	3240	23	from	from	ADP
ftr-475	3240	24	the	the	DET
ftr-475	3240	25	tax	tax	NOUN
ftr-475	3240	26	treatment	treatment	NOUN
ftr-475	3240	27	of	of	ADP
ftr-475	3240	28	remic	remic	ADJ
ftr-475	3240	29	residual	residual	ADJ
ftr-475	3240	30	interests	interest	NOUN
ftr-475	3240	31	.	.	PUNCT