id	sid	tid	token	lemma	pos
ftr-479	1	1	florida	florida	PROPN
ftr-479	1	2	tax	tax	PROPN
ftr-479	1	3	review	review	NOUN
ftr-479	1	4	volume	volume	NOUN
ftr-479	1	5	2	2	NUM
ftr-479	1	6	1995	1995	NUM
ftr-479	1	7	number	number	NOUN
ftr-479	1	8	7	7	NUM
ftr-479	1	9	scoping	scope	VERB
ftr-479	1	10	out	out	ADP
ftr-479	1	11	the	the	DET
ftr-479	1	12	uncertain	uncertain	ADJ
ftr-479	1	13	simplification	simplification	NOUN
ftr-479	1	14	(	(	PUNCT
ftr-479	1	15	complication	complication	NOUN
ftr-479	1	16	?	?	PUNCT
ftr-479	1	17	)	)	PUNCT
ftr-479	1	18	effects	effect	NOUN
ftr-479	1	19	of	of	ADP
ftr-479	1	20	vats	vat	NOUN
ftr-479	1	21	,	,	PUNCT
ftr-479	1	22	bats	bat	NOUN
ftr-479	1	23	and	and	CCONJ
ftr-479	1	24	consumed	consume	VERB
ftr-479	1	25	income	income	NOUN
ftr-479	1	26	taxes	taxis	NOUN
ftr-479	1	27	j.	j.	PROPN
ftr-479	1	28	clifton	clifton	PROPN
ftr-479	1	29	fleming	fleming	PROPN
ftr-479	1	30	,	,	PUNCT
ftr-479	1	31	jr	jr	PROPN
ftr-479	1	32	.	.	PROPN
ftr-479	1	33	*	*	PUNCT
ftr-479	1	34	i.	i.	PROPN
ftr-479	1	35	introduction	introduction	NOUN
ftr-479	1	36	................................	................................	PUNCT
ftr-479	1	37	392	392	NUM
ftr-479	1	38	ii	ii	NOUN
ftr-479	1	39	.	.	PUNCT
ftr-479	2	1	what	what	PRON
ftr-479	2	2	if	if	SCONJ
ftr-479	2	3	congress	congress	PROPN
ftr-479	2	4	enacts	enact	VERB
ftr-479	2	5	a	a	DET
ftr-479	2	6	vat	vat	NOUN
ftr-479	2	7	?	?	PUNCT
ftr-479	2	8	.	.	PUNCT
ftr-479	2	9	.	.	PUNCT
ftr-479	2	10	.	.	PUNCT
ftr-479	2	11	.	.	PUNCT
ftr-479	2	12	.	.	PUNCT
ftr-479	2	13	.	.	PUNCT
ftr-479	2	14	.	.	PUNCT
ftr-479	2	15	.	.	PUNCT
ftr-479	2	16	.	.	PUNCT
ftr-479	2	17	.	.	PUNCT
ftr-479	2	18	.	.	PUNCT
ftr-479	2	19	.	.	PUNCT
ftr-479	2	20	.	.	PUNCT
ftr-479	2	21	.	.	PUNCT
ftr-479	2	22	.	.	PUNCT
ftr-479	3	1	.	.	PUNCT
ftr-479	4	1	393	393	NUM
ftr-479	4	2	a.	a.	NOUN
ftr-479	4	3	is	be	AUX
ftr-479	4	4	a	a	DET
ftr-479	4	5	single	single	ADJ
ftr-479	4	6	-	-	PUNCT
ftr-479	4	7	rate	rate	NOUN
ftr-479	4	8	vat	vat	NOUN
ftr-479	4	9	simpler	simple	ADJ
ftr-479	4	10	than	than	ADP
ftr-479	4	11	the	the	DET
ftr-479	4	12	income	income	NOUN
ftr-479	4	13	tax	tax	NOUN
ftr-479	4	14	?	?	PUNCT
ftr-479	4	15	.	.	PUNCT
ftr-479	5	1	393	393	NUM
ftr-479	5	2	b.	b.	NOUN
ftr-479	5	3	is	be	AUX
ftr-479	5	4	a	a	DET
ftr-479	5	5	vat	vat	NOUN
ftr-479	5	6	inherently	inherently	ADV
ftr-479	5	7	simple	simple	ADJ
ftr-479	5	8	or	or	CCONJ
ftr-479	5	9	inherently	inherently	ADV
ftr-479	5	10	complex	complex	ADJ
ftr-479	5	11	?	?	PUNCT
ftr-479	6	1	395	395	NUM
ftr-479	6	2	c.	c.	NOUN
ftr-479	6	3	can	can	AUX
ftr-479	6	4	a	a	DET
ftr-479	6	5	vat	vat	NOUN
ftr-479	6	6	be	be	AUX
ftr-479	6	7	made	make	VERB
ftr-479	6	8	even	even	ADV
ftr-479	6	9	more	more	ADV
ftr-479	6	10	complex	complex	ADJ
ftr-479	6	11	?	?	PUNCT
ftr-479	6	12	.......	.......	PUNCT
ftr-479	7	1	398	398	NUM
ftr-479	7	2	d.	d.	NOUN
ftr-479	7	3	does	do	AUX
ftr-479	7	4	it	it	PRON
ftr-479	7	5	matter	matter	VERB
ftr-479	7	6	how	how	SCONJ
ftr-479	7	7	the	the	DET
ftr-479	7	8	vat	vat	NOUN
ftr-479	7	9	revenues	revenue	NOUN
ftr-479	7	10	are	be	AUX
ftr-479	7	11	used	use	VERB
ftr-479	7	12	?	?	PUNCT
ftr-479	7	13	.	.	PUNCT
ftr-479	8	1	399	399	NUM
ftr-479	8	2	1	1	NUM
ftr-479	8	3	.	.	PUNCT
ftr-479	9	1	a	a	DET
ftr-479	9	2	vat	vat	NOUN
ftr-479	9	3	replacing	replace	VERB
ftr-479	9	4	the	the	DET
ftr-479	9	5	individual	individual	ADJ
ftr-479	9	6	and	and	CCONJ
ftr-479	9	7	corporate	corporate	ADJ
ftr-479	9	8	income	income	NOUN
ftr-479	9	9	taxes	taxis	NOUN
ftr-479	9	10	...............	...............	PUNCT
ftr-479	9	11	399	399	NUM
ftr-479	9	12	2	2	NUM
ftr-479	9	13	.	.	PUNCT
ftr-479	10	1	a	a	DET
ftr-479	10	2	vat	vat	NOUN
ftr-479	10	3	used	use	VERB
ftr-479	10	4	to	to	PART
ftr-479	10	5	pay	pay	VERB
ftr-479	10	6	for	for	ADP
ftr-479	10	7	deficit	deficit	NOUN
ftr-479	10	8	reduction	reduction	NOUN
ftr-479	10	9	,	,	PUNCT
ftr-479	10	10	income	income	NOUN
ftr-479	10	11	tax	tax	NOUN
ftr-479	10	12	cuts	cut	NOUN
ftr-479	10	13	,	,	PUNCT
ftr-479	10	14	or	or	CCONJ
ftr-479	10	15	spending	spending	NOUN
ftr-479	10	16	programs	program	NOUN
ftr-479	10	17	...	...	PUNCT
ftr-479	10	18	402	402	NUM
ftr-479	10	19	3	3	NUM
ftr-479	10	20	.	.	PUNCT
ftr-479	11	1	a	a	DET
ftr-479	11	2	vat	vat	NOUN
ftr-479	11	3	financing	finance	VERB
ftr-479	11	4	corporate	corporate	ADJ
ftr-479	11	5	integration	integration	NOUN
ftr-479	11	6	....	....	PUNCT
ftr-479	11	7	402	402	NUM
ftr-479	11	8	4	4	X
ftr-479	11	9	.	.	PUNCT
ftr-479	12	1	dropping	drop	VERB
ftr-479	12	2	taxpayers	taxpayer	NOUN
ftr-479	12	3	out	out	ADP
ftr-479	12	4	of	of	ADP
ftr-479	12	5	the	the	DET
ftr-479	12	6	system	system	NOUN
ftr-479	12	7	.....	.....	PUNCT
ftr-479	13	1	405	405	NUM
ftr-479	13	2	e.	e.	PROPN
ftr-479	13	3	the	the	DET
ftr-479	13	4	danforth	danforth	PROPN
ftr-479	13	5	-	-	PUNCT
ftr-479	13	6	boren	boren	PROPN
ftr-479	13	7	proposal	proposal	NOUN
ftr-479	13	8	:	:	PUNCT
ftr-479	13	9	using	use	VERB
ftr-479	13	10	a	a	DET
ftr-479	13	11	vat	vat	NOUN
ftr-479	13	12	to	to	PART
ftr-479	13	13	eliminate	eliminate	VERB
ftr-479	13	14	the	the	DET
ftr-479	13	15	corporate	corporate	ADJ
ftr-479	13	16	income	income	NOUN
ftr-479	13	17	tax	tax	NOUN
ftr-479	13	18	and	and	CCONJ
ftr-479	13	19	pay	pay	VERB
ftr-479	13	20	for	for	ADP
ftr-479	13	21	other	other	ADJ
ftr-479	13	22	good	good	ADJ
ftr-479	13	23	stuff	stuff	NOUN
ftr-479	13	24	..........................	..........................	PUNCT
ftr-479	14	1	405	405	NUM
ftr-479	14	2	1	1	X
ftr-479	14	3	.	.	PUNCT
ftr-479	14	4	complexities	complexity	NOUN
ftr-479	14	5	preserved	preserve	VERB
ftr-479	14	6	and	and	CCONJ
ftr-479	14	7	expanded	expand	VERB
ftr-479	14	8	by	by	ADP
ftr-479	14	9	danforth	danforth	PROPN
ftr-479	14	10	-	-	PUNCT
ftr-479	14	11	boren	boren	PROPN
ftr-479	14	12	.....................	.....................	PUNCT
ftr-479	15	1	408	408	NUM
ftr-479	15	2	2	2	NUM
ftr-479	15	3	.	.	PUNCT
ftr-479	16	1	new	new	ADJ
ftr-479	16	2	complexities	complexity	NOUN
ftr-479	16	3	created	create	VERB
ftr-479	16	4	by	by	ADP
ftr-479	16	5	danforthboren	danforthboren	NOUN
ftr-479	16	6	............................	............................	PUNCT
ftr-479	16	7	409	409	NUM
ftr-479	16	8	3	3	NUM
ftr-479	16	9	.	.	PUNCT
ftr-479	16	10	transition	transition	NOUN
ftr-479	16	11	from	from	ADP
ftr-479	16	12	the	the	DET
ftr-479	16	13	corporate	corporate	ADJ
ftr-479	16	14	income	income	NOUN
ftr-479	16	15	tax	tax	NOUN
ftr-479	16	16	to	to	ADP
ftr-479	16	17	the	the	DET
ftr-479	16	18	bat	bat	NOUN
ftr-479	16	19	........................	........................	PUNCT
ftr-479	17	1	411	411	NUM
ftr-479	17	2	*	*	PUNCT
ftr-479	17	3	j.	j.	PROPN
ftr-479	17	4	clifton	clifton	PROPN
ftr-479	17	5	fleming	fleming	PROPN
ftr-479	17	6	,	,	PUNCT
ftr-479	17	7	jr	jr	PROPN
ftr-479	17	8	.	.	PROPN
ftr-479	17	9	is	be	AUX
ftr-479	17	10	associate	associate	ADJ
ftr-479	17	11	dean	dean	NOUN
ftr-479	17	12	and	and	CCONJ
ftr-479	17	13	professor	professor	NOUN
ftr-479	17	14	of	of	ADP
ftr-479	17	15	law	law	NOUN
ftr-479	17	16	,	,	PUNCT
ftr-479	17	17	j.	j.	PROPN
ftr-479	17	18	reuben	reuben	PROPN
ftr-479	17	19	clark	clark	PROPN
ftr-479	17	20	law	law	PROPN
ftr-479	17	21	school	school	NOUN
ftr-479	17	22	,	,	PUNCT
ftr-479	17	23	brigham	brigham	PROPN
ftr-479	17	24	young	young	PROPN
ftr-479	17	25	university	university	NOUN
ftr-479	17	26	.	.	PUNCT
ftr-479	18	1	the	the	DET
ftr-479	18	2	author	author	NOUN
ftr-479	18	3	acknowledges	acknowledge	VERB
ftr-479	18	4	research	research	NOUN
ftr-479	18	5	assistance	assistance	NOUN
ftr-479	18	6	by	by	ADP
ftr-479	18	7	amy	amy	PROPN
ftr-479	18	8	williams	williams	PROPN
ftr-479	18	9	and	and	CCONJ
ftr-479	18	10	helpful	helpful	ADJ
ftr-479	18	11	comments	comment	NOUN
ftr-479	18	12	from	from	ADP
ftr-479	18	13	deborah	deborah	PROPN
ftr-479	18	14	a.	a.	NOUN
ftr-479	18	15	geier	geier	PROPN
ftr-479	18	16	,	,	PUNCT
ftr-479	18	17	calvin	calvin	PROPN
ftr-479	18	18	h.	h.	PROPN
ftr-479	18	19	johnson	johnson	PROPN
ftr-479	18	20	,	,	PUNCT
ftr-479	18	21	christian	christian	PROPN
ftr-479	18	22	e.	e.	PROPN
ftr-479	18	23	kimball	kimball	PROPN
ftr-479	18	24	,	,	PUNCT
ftr-479	18	25	janet	janet	PROPN
ftr-479	18	26	a.	a.	NOUN
ftr-479	18	27	spragens	spragens	PROPN
ftr-479	18	28	,	,	PUNCT
ftr-479	18	29	and	and	CCONJ
ftr-479	18	30	george	george	PROPN
ftr-479	18	31	k.	k.	PROPN
ftr-479	18	32	yin	yin	PROPN
ftr-479	18	33	.	.	PUNCT
ftr-479	19	1	this	this	PRON
ftr-479	19	2	is	be	AUX
ftr-479	19	3	not	not	PART
ftr-479	19	4	to	to	PART
ftr-479	19	5	suggest	suggest	VERB
ftr-479	19	6	,	,	PUNCT
ftr-479	19	7	however	however	ADV
ftr-479	19	8	,	,	PUNCT
ftr-479	19	9	that	that	SCONJ
ftr-479	19	10	they	they	PRON
ftr-479	19	11	completely	completely	ADV
ftr-479	19	12	agree	agree	VERB
ftr-479	19	13	with	with	ADP
ftr-479	19	14	this	this	DET
ftr-479	19	15	article	article	NOUN
ftr-479	19	16	or	or	CCONJ
ftr-479	19	17	that	that	SCONJ
ftr-479	19	18	they	they	PRON
ftr-479	19	19	have	have	VERB
ftr-479	19	20	any	any	DET
ftr-479	19	21	responsibility	responsibility	NOUN
ftr-479	19	22	for	for	ADP
ftr-479	19	23	its	its	PRON
ftr-479	19	24	inevitable	inevitable	ADJ
ftr-479	19	25	errors	error	NOUN
ftr-479	19	26	.	.	PUNCT
ftr-479	20	1	the	the	DET
ftr-479	20	2	indispensable	indispensable	ADJ
ftr-479	20	3	secretarial	secretarial	ADJ
ftr-479	20	4	work	work	NOUN
ftr-479	20	5	of	of	ADP
ftr-479	20	6	florence	florence	NOUN
ftr-479	20	7	beal	beal	NOUN
ftr-479	20	8	,	,	PUNCT
ftr-479	20	9	who	who	PRON
ftr-479	20	10	suffered	suffer	VERB
ftr-479	20	11	through	through	ADP
ftr-479	20	12	an	an	DET
ftr-479	20	13	interminable	interminable	ADJ
ftr-479	20	14	series	series	NOUN
ftr-479	20	15	of	of	ADP
ftr-479	20	16	drafts	draft	NOUN
ftr-479	20	17	,	,	PUNCT
ftr-479	20	18	is	be	AUX
ftr-479	20	19	also	also	ADV
ftr-479	20	20	thankfully	thankfully	ADV
ftr-479	20	21	acknowledged	acknowledge	VERB
ftr-479	20	22	.	.	PUNCT
ftr-479	21	1	copyright	copyright	NOUN
ftr-479	21	2	©	©	PROPN
ftr-479	21	3	1995	1995	NUM
ftr-479	21	4	by	by	ADP
ftr-479	21	5	j.	j.	PROPN
ftr-479	21	6	clifton	clifton	PROPN
ftr-479	21	7	fleming	fleming	PROPN
ftr-479	21	8	,	,	PUNCT
ftr-479	21	9	jr	jr	PROPN
ftr-479	21	10	.	.	PUNCT
ftr-479	21	11	scoping	scope	VERB
ftr-479	21	12	out	out	ADP
ftr-479	21	13	the	the	DET
ftr-479	21	14	uncertain	uncertain	ADJ
ftr-479	21	15	simplification	simplification	NOUN
ftr-479	21	16	effects	effect	NOUN
ftr-479	21	17	4	4	NUM
ftr-479	21	18	.	.	PUNCT
ftr-479	21	19	does	do	AUX
ftr-479	21	20	danforth	danforth	PROPN
ftr-479	21	21	-	-	PUNCT
ftr-479	21	22	boren	boren	PROPN
ftr-479	21	23	simplify	simplify	VERB
ftr-479	21	24	the	the	DET
ftr-479	21	25	tax	tax	NOUN
ftr-479	21	26	system	system	NOUN
ftr-479	21	27	?	?	PUNCT
ftr-479	22	1	...........................	...........................	PUNCT
ftr-479	23	1	412	412	NUM
ftr-479	23	2	1h	1h	NUM
ftr-479	23	3	.	.	PUNCT
ftr-479	24	1	what	what	PRON
ftr-479	24	2	if	if	SCONJ
ftr-479	24	3	congress	congress	PROPN
ftr-479	24	4	enacts	enact	VERB
ftr-479	24	5	a	a	DET
ftr-479	24	6	consumed	consume	VERB
ftr-479	24	7	income	income	NOUN
ftr-479	24	8	tax	tax	NOUN
ftr-479	24	9	.	.	PUNCT
ftr-479	24	10	.	.	PUNCT
ftr-479	24	11	.	.	PUNCT
ftr-479	24	12	.	.	PUNCT
ftr-479	24	13	.	.	PUNCT
ftr-479	24	14	.	.	PUNCT
ftr-479	24	15	.	.	PUNCT
ftr-479	24	16	.	.	PUNCT
ftr-479	24	17	.	.	PUNCT
ftr-479	24	18	.	.	PUNCT
ftr-479	24	19	.	.	PUNCT
ftr-479	24	20	.	.	PUNCT
ftr-479	24	21	.	.	PUNCT
ftr-479	24	22	.	.	PUNCT
ftr-479	24	23	.	.	PUNCT
ftr-479	24	24	.	.	PUNCT
ftr-479	24	25	.	.	PUNCT
ftr-479	24	26	.	.	PUNCT
ftr-479	24	27	.	.	PUNCT
ftr-479	24	28	.	.	PUNCT
ftr-479	24	29	.	.	PUNCT
ftr-479	24	30	.	.	PUNCT
ftr-479	24	31	.	.	PUNCT
ftr-479	24	32	.	.	PUNCT
ftr-479	24	33	.	.	PUNCT
ftr-479	24	34	.	.	PUNCT
ftr-479	24	35	.	.	PUNCT
ftr-479	24	36	.	.	PUNCT
ftr-479	24	37	.	.	PUNCT
ftr-479	24	38	.	.	PUNCT
ftr-479	24	39	.	.	PUNCT
ftr-479	24	40	.	.	PUNCT
ftr-479	24	41	.	.	PUNCT
ftr-479	24	42	.	.	PUNCT
ftr-479	24	43	.	.	PUNCT
ftr-479	24	44	.	.	PUNCT
ftr-479	24	45	.	.	PUNCT
ftr-479	24	46	.	.	PUNCT
ftr-479	24	47	.	.	PUNCT
ftr-479	24	48	.	.	PUNCT
ftr-479	25	1	413	413	NUM
ftr-479	25	2	a.	a.	NOUN
ftr-479	25	3	addition	addition	NOUN
ftr-479	25	4	to	to	ADP
ftr-479	25	5	or	or	CCONJ
ftr-479	25	6	replacement	replacement	VERB
ftr-479	25	7	for	for	ADP
ftr-479	25	8	the	the	DET
ftr-479	25	9	accretion	accretion	NOUN
ftr-479	25	10	income	income	NOUN
ftr-479	25	11	tax	tax	NOUN
ftr-479	25	12	?	?	PUNCT
ftr-479	25	13	..................................	..................................	PUNCT
ftr-479	26	1	413	413	NUM
ftr-479	26	2	b.	b.	NOUN
ftr-479	26	3	simplifications	simplification	NOUN
ftr-479	26	4	resulting	result	VERB
ftr-479	26	5	from	from	ADP
ftr-479	26	6	substituting	substitute	VERB
ftr-479	26	7	a	a	DET
ftr-479	26	8	consumed	consume	VERB
ftr-479	26	9	income	income	NOUN
ftr-479	26	10	tax	tax	NOUN
ftr-479	26	11	for	for	ADP
ftr-479	26	12	all	all	DET
ftr-479	26	13	accretion	accretion	NOUN
ftr-479	26	14	tares	tare	NOUN
ftr-479	26	15	.....	.....	PUNCT
ftr-479	26	16	414	414	NUM
ftr-479	26	17	c.	c.	PROPN
ftr-479	26	18	nunn	nunn	PROPN
ftr-479	26	19	-	-	PUNCT
ftr-479	26	20	domnenici	domnenici	PROPN
ftr-479	26	21	proposal	proposal	NOUN
ftr-479	26	22	:	:	PUNCT
ftr-479	26	23	carrying	carry	VERB
ftr-479	26	24	danforth	danforth	PROPN
ftr-479	26	25	-	-	PUNCT
ftr-479	26	26	boren	boren	PROPN
ftr-479	26	27	the	the	DET
ftr-479	26	28	rest	rest	NOUN
ftr-479	26	29	of	of	ADP
ftr-479	26	30	the	the	DET
ftr-479	26	31	way	way	NOUN
ftr-479	26	32	.........................	.........................	PUNCT
ftr-479	26	33	416	416	NUM
ftr-479	26	34	1	1	NUM
ftr-479	26	35	.	.	PUNCT
ftr-479	27	1	simplifying	simplify	VERB
ftr-479	27	2	features	feature	NOUN
ftr-479	27	3	of	of	ADP
ftr-479	27	4	nunn	nunn	PROPN
ftr-479	27	5	-	-	PUNCT
ftr-479	27	6	domenici	domenici	PROPN
ftr-479	27	7	....	....	PUNCT
ftr-479	28	1	418	418	NUM
ftr-479	28	2	2	2	NUM
ftr-479	28	3	.	.	PUNCT
ftr-479	29	1	why	why	SCONJ
ftr-479	29	2	two	two	NUM
ftr-479	29	3	consumption	consumption	NOUN
ftr-479	29	4	tares	tare	NOUN
ftr-479	29	5	?	?	PUNCT
ftr-479	30	1	..........	..........	PUNCT
ftr-479	31	1	419	419	NUM
ftr-479	31	2	3	3	X
ftr-479	31	3	.	.	PUNCT
ftr-479	31	4	complexities	complexity	NOUN
ftr-479	31	5	in	in	ADP
ftr-479	31	6	calculating	calculate	VERB
ftr-479	31	7	gross	gross	ADJ
ftr-479	31	8	receipts	receipt	NOUN
ftr-479	31	9	.	.	PUNCT
ftr-479	32	1	421	421	NUM
ftr-479	32	2	4	4	NUM
ftr-479	32	3	.	.	PUNCT
ftr-479	32	4	fringe	fringe	NOUN
ftr-479	32	5	benefits	benefit	NOUN
ftr-479	32	6	.....................	.....................	PUNCT
ftr-479	32	7	421	421	NUM
ftr-479	32	8	5	5	NUM
ftr-479	32	9	.	.	PUNCT
ftr-479	33	1	savings	saving	NOUN
ftr-479	33	2	and	and	CCONJ
ftr-479	33	3	dissavings	dissaving	NOUN
ftr-479	33	4	...............	...............	PUNCT
ftr-479	34	1	422	422	NUM
ftr-479	34	2	6	6	NUM
ftr-479	34	3	.	.	PUNCT
ftr-479	34	4	business	business	NOUN
ftr-479	34	5	versus	versus	ADP
ftr-479	34	6	personal	personal	PROPN
ftr-479	34	7	under	under	ADP
ftr-479	34	8	nunndomenici	nunndomenici	PROPN
ftr-479	34	9	.........................	.........................	PUNCT
ftr-479	35	1	422	422	NUM
ftr-479	35	2	7	7	NUM
ftr-479	35	3	.	.	PUNCT
ftr-479	35	4	long	long	ADV
ftr-479	35	5	-	-	PUNCT
ftr-479	35	6	lived	live	VERB
ftr-479	35	7	consumer	consumer	NOUN
ftr-479	35	8	assets	asset	NOUN
ftr-479	35	9	............	............	PUNCT
ftr-479	35	10	423	423	NUM
ftr-479	35	11	8	8	NUM
ftr-479	35	12	.	.	PUNCT
ftr-479	36	1	personal	personal	ADJ
ftr-479	36	2	residences	residence	NOUN
ftr-479	36	3	..................	..................	PUNCT
ftr-479	36	4	425	425	NUM
ftr-479	36	5	9	9	NUM
ftr-479	36	6	.	.	PUNCT
ftr-479	37	1	other	other	ADJ
ftr-479	37	2	long	long	ADV
ftr-479	37	3	-	-	PUNCT
ftr-479	37	4	lived	live	VERB
ftr-479	37	5	consumer	consumer	NOUN
ftr-479	37	6	assets	asset	NOUN
ftr-479	37	7	.......	.......	PUNCT
ftr-479	37	8	426	426	NUM
ftr-479	37	9	10	10	NUM
ftr-479	37	10	.	.	PUNCT
ftr-479	37	11	gifts	gift	NOUN
ftr-479	37	12	and	and	CCONJ
ftr-479	37	13	inheritances	inheritance	NOUN
ftr-479	37	14	................	................	PUNCT
ftr-479	37	15	428	428	NUM
ftr-479	37	16	11	11	NUM
ftr-479	37	17	.	.	PUNCT
ftr-479	38	1	income	income	NOUN
ftr-479	38	2	splitting	splitting	NOUN
ftr-479	38	3	.....................	.....................	PUNCT
ftr-479	39	1	432	432	NUM
ftr-479	39	2	12	12	NUM
ftr-479	39	3	.	.	PUNCT
ftr-479	40	1	charitable	charitable	ADJ
ftr-479	40	2	contributions	contribution	NOUN
ftr-479	40	3	and	and	CCONJ
ftr-479	40	4	tax	tax	NOUN
ftr-479	40	5	-	-	PUNCT
ftr-479	40	6	erempt	erempt	ADJ
ftr-479	40	7	organizations	organization	NOUN
ftr-479	40	8	......................	......................	PUNCT
ftr-479	41	1	434	434	NUM
ftr-479	41	2	13	13	NUM
ftr-479	41	3	.	.	PUNCT
ftr-479	42	1	accommodating	accommodate	VERB
ftr-479	42	2	lowand	lowand	ADJ
ftr-479	42	3	middle	middle	ADJ
ftr-479	42	4	-	-	PUNCT
ftr-479	42	5	income	income	NOUN
ftr-479	42	6	taxpayers	taxpayer	NOUN
ftr-479	42	7	.........................	.........................	PUNCT
ftr-479	42	8	437	437	NUM
ftr-479	42	9	14	14	NUM
ftr-479	42	10	.	.	PUNCT
ftr-479	43	1	qualified	qualified	ADJ
ftr-479	43	2	retirement	retirement	NOUN
ftr-479	43	3	plans	plan	NOUN
ftr-479	43	4	.............	.............	PUNCT
ftr-479	43	5	438	438	NUM
ftr-479	43	6	15	15	NUM
ftr-479	43	7	.	.	PUNCT
ftr-479	44	1	state	state	NOUN
ftr-479	44	2	and	and	CCONJ
ftr-479	44	3	local	local	ADJ
ftr-479	44	4	government	government	NOUN
ftr-479	44	5	bonds	bond	NOUN
ftr-479	44	6	.......	.......	PUNCT
ftr-479	45	1	439	439	NUM
ftr-479	45	2	16	16	NUM
ftr-479	45	3	.	.	PUNCT
ftr-479	46	1	transition	transition	NOUN
ftr-479	46	2	problem	problem	NOUN
ftr-479	46	3	..................	..................	PUNCT
ftr-479	47	1	439	439	NUM
ftr-479	47	2	17	17	NUM
ftr-479	47	3	.	.	PUNCT
ftr-479	48	1	nunn	nunn	PROPN
ftr-479	48	2	-	-	PUNCT
ftr-479	48	3	domenici	domenici	PROPN
ftr-479	48	4	vat	vat	NOUN
ftr-479	48	5	.................	.................	PUNCT
ftr-479	49	1	440	440	NUM
ftr-479	49	2	d.	d.	NOUN
ftr-479	49	3	the	the	DET
ftr-479	49	4	devil	devil	PROPN
ftr-479	49	5	is	be	AUX
ftr-479	49	6	in	in	ADP
ftr-479	49	7	the	the	DET
ftr-479	49	8	details	detail	NOUN
ftr-479	49	9	...................	...................	PUNCT
ftr-479	50	1	441	441	NUM
ftr-479	50	2	iv	iv	NOUN
ftr-479	50	3	.	.	PUNCT
ftr-479	51	1	conclusion	conclusion	NOUN
ftr-479	51	2	..................................	..................................	PUNCT
ftr-479	52	1	44	44	NUM
ftr-479	52	2	1	1	NUM
ftr-479	52	3	1995	1995	NUM
ftr-479	52	4	]	]	PUNCT
ftr-479	52	5	florida	florida	PROPN
ftr-479	52	6	tax	tax	PROPN
ftr-479	52	7	review	review	PROPN
ftr-479	52	8	i.	i.	NOUN
ftr-479	52	9	introduction	introduction	NOUN
ftr-479	52	10	of	of	ADP
ftr-479	52	11	the	the	DET
ftr-479	52	12	many	many	ADJ
ftr-479	52	13	things	thing	NOUN
ftr-479	52	14	we	we	PRON
ftr-479	52	15	do	do	AUX
ftr-479	52	16	not	not	PART
ftr-479	52	17	know	know	VERB
ftr-479	52	18	about	about	ADP
ftr-479	52	19	a	a	DET
ftr-479	52	20	national	national	ADJ
ftr-479	52	21	,	,	PUNCT
ftr-479	52	22	broad	broad	ADV
ftr-479	52	23	-	-	PUNCT
ftr-479	52	24	based	base	VERB
ftr-479	52	25	consumption	consumption	NOUN
ftr-479	52	26	tax	tax	NOUN
ftr-479	52	27	,	,	PUNCT
ftr-479	52	28	this	this	DET
ftr-479	52	29	article	article	NOUN
ftr-479	52	30	addresses	address	VERB
ftr-479	52	31	only	only	ADV
ftr-479	52	32	one	one	NUM
ftr-479	52	33	of	of	ADP
ftr-479	52	34	the	the	DET
ftr-479	52	35	important	important	ADJ
ftr-479	52	36	uncertainties	uncertainty	NOUN
ftr-479	52	37	:	:	PUNCT
ftr-479	52	38	the	the	DET
ftr-479	52	39	impact	impact	NOUN
ftr-479	52	40	of	of	ADP
ftr-479	52	41	a	a	DET
ftr-479	52	42	consumption	consumption	NOUN
ftr-479	52	43	tax	tax	NOUN
ftr-479	52	44	on	on	ADP
ftr-479	52	45	the	the	DET
ftr-479	52	46	overall	overall	ADJ
ftr-479	52	47	intricacy	intricacy	NOUN
ftr-479	52	48	of	of	ADP
ftr-479	52	49	the	the	DET
ftr-479	52	50	federal	federal	ADJ
ftr-479	52	51	revenue	revenue	NOUN
ftr-479	52	52	system	system	NOUN
ftr-479	52	53	.	.	PUNCT
ftr-479	53	1	more	more	ADV
ftr-479	53	2	specifically	specifically	ADV
ftr-479	53	3	,	,	PUNCT
ftr-479	53	4	this	this	DET
ftr-479	53	5	article	article	NOUN
ftr-479	53	6	examines	examine	VERB
ftr-479	53	7	some	some	DET
ftr-479	53	8	important	important	ADJ
ftr-479	53	9	issues	issue	NOUN
ftr-479	53	10	regarding	regard	VERB
ftr-479	53	11	the	the	DET
ftr-479	53	12	effects	effect	NOUN
ftr-479	53	13	on	on	ADP
ftr-479	53	14	tax	tax	NOUN
ftr-479	53	15	system	system	NOUN
ftr-479	53	16	complexity	complexity	NOUN
ftr-479	53	17	of	of	ADP
ftr-479	53	18	the	the	DET
ftr-479	53	19	three	three	NUM
ftr-479	53	20	principal	principal	ADJ
ftr-479	53	21	candidates	candidate	NOUN
ftr-479	53	22	for	for	ADP
ftr-479	53	23	a	a	DET
ftr-479	53	24	national	national	ADJ
ftr-479	53	25	consumption	consumption	NOUN
ftr-479	53	26	tax	tax	NOUN
ftr-479	53	27	-	-	PUNCT
ftr-479	53	28	the	the	DET
ftr-479	53	29	european	european	ADJ
ftr-479	53	30	-	-	PUNCT
ftr-479	53	31	style	style	NOUN
ftr-479	53	32	,	,	PUNCT
ftr-479	53	33	credit	credit	NOUN
ftr-479	53	34	method	method	NOUN
ftr-479	53	35	value	value	NOUN
ftr-479	53	36	added	add	VERB
ftr-479	53	37	tax	tax	NOUN
ftr-479	53	38	(	(	PUNCT
ftr-479	53	39	vat	vat	NOUN
ftr-479	53	40	)	)	PUNCT
ftr-479	53	41	,	,	PUNCT
ftr-479	53	42	the	the	DET
ftr-479	53	43	subtraction	subtraction	NOUN
ftr-479	53	44	method	method	NOUN
ftr-479	53	45	vat	vat	NOUN
ftr-479	53	46	,	,	PUNCT
ftr-479	53	47	and	and	CCONJ
ftr-479	53	48	the	the	DET
ftr-479	53	49	consumed	consume	VERB
ftr-479	53	50	income	income	NOUN
ftr-479	53	51	tax	tax	NOUN
ftr-479	53	52	.	.	PUNCT
ftr-479	53	53	'	'	PUNCT
ftr-479	54	1	under	under	ADP
ftr-479	54	2	a	a	DET
ftr-479	54	3	credit	credit	NOUN
ftr-479	54	4	method	method	NOUN
ftr-479	54	5	vat	vat	NOUN
ftr-479	54	6	,	,	PUNCT
ftr-479	54	7	a	a	DET
ftr-479	54	8	business	business	NOUN
ftr-479	54	9	subtracts	subtract	VERB
ftr-479	54	10	the	the	DET
ftr-479	54	11	vat	vat	NOUN
ftr-479	54	12	paid	pay	VERB
ftr-479	54	13	on	on	ADP
ftr-479	54	14	its	its	PRON
ftr-479	54	15	purchases	purchase	NOUN
ftr-479	54	16	(	(	PUNCT
ftr-479	54	17	including	include	VERB
ftr-479	54	18	capital	capital	NOUN
ftr-479	54	19	expenditures	expenditure	NOUN
ftr-479	54	20	)	)	PUNCT
ftr-479	54	21	from	from	ADP
ftr-479	54	22	the	the	DET
ftr-479	54	23	vat	vat	NOUN
ftr-479	54	24	it	it	PRON
ftr-479	54	25	collects	collect	VERB
ftr-479	54	26	on	on	ADP
ftr-479	54	27	sales	sale	NOUN
ftr-479	54	28	and	and	CCONJ
ftr-479	54	29	either	either	CCONJ
ftr-479	54	30	remits	remit	VERB
ftr-479	54	31	to	to	ADP
ftr-479	54	32	the	the	DET
ftr-479	54	33	government	government	NOUN
ftr-479	54	34	the	the	DET
ftr-479	54	35	tax	tax	NOUN
ftr-479	54	36	collected	collect	VERB
ftr-479	54	37	in	in	ADP
ftr-479	54	38	excess	excess	NOUN
ftr-479	54	39	of	of	ADP
ftr-479	54	40	tax	tax	NOUN
ftr-479	54	41	paid	pay	VERB
ftr-479	54	42	or	or	CCONJ
ftr-479	54	43	receives	receive	VERB
ftr-479	54	44	from	from	ADP
ftr-479	54	45	the	the	DET
ftr-479	54	46	government	government	NOUN
ftr-479	54	47	a	a	DET
ftr-479	54	48	refund	refund	NOUN
ftr-479	54	49	of	of	ADP
ftr-479	54	50	tax	tax	NOUN
ftr-479	54	51	paid	pay	VERB
ftr-479	54	52	in	in	ADP
ftr-479	54	53	excess	excess	NOUN
ftr-479	54	54	of	of	ADP
ftr-479	54	55	tax	tax	NOUN
ftr-479	54	56	collected.2	collected.2	NOUN
ftr-479	54	57	this	this	DET
ftr-479	54	58	system	system	NOUN
ftr-479	54	59	effectively	effectively	ADV
ftr-479	54	60	taxes	tax	VERB
ftr-479	54	61	each	each	DET
ftr-479	54	62	business	business	NOUN
ftr-479	54	63	on	on	ADP
ftr-479	54	64	the	the	DET
ftr-479	54	65	value	value	NOUN
ftr-479	54	66	that	that	PRON
ftr-479	54	67	it	it	PRON
ftr-479	54	68	adds	add	VERB
ftr-479	54	69	to	to	ADP
ftr-479	54	70	goods	good	NOUN
ftr-479	54	71	and	and	CCONJ
ftr-479	54	72	services	service	NOUN
ftr-479	54	73	.	.	PUNCT
ftr-479	55	1	under	under	ADP
ftr-479	55	2	a	a	DET
ftr-479	55	3	subtraction	subtraction	NOUN
ftr-479	55	4	method	method	NOUN
ftr-479	55	5	vat	vat	NOUN
ftr-479	55	6	,	,	PUNCT
ftr-479	55	7	a	a	DET
ftr-479	55	8	business	business	NOUN
ftr-479	55	9	deducts	deduct	VERB
ftr-479	55	10	business	business	NOUN
ftr-479	55	11	purchases	purchase	NOUN
ftr-479	55	12	,	,	PUNCT
ftr-479	55	13	including	include	VERB
ftr-479	55	14	capital	capital	NOUN
ftr-479	55	15	outlays	outlay	NOUN
ftr-479	55	16	,	,	PUNCT
ftr-479	55	17	from	from	ADP
ftr-479	55	18	sales	sale	NOUN
ftr-479	55	19	and	and	CCONJ
ftr-479	55	20	pays	pay	VERB
ftr-479	55	21	tax	tax	NOUN
ftr-479	55	22	on	on	ADP
ftr-479	55	23	the	the	DET
ftr-479	55	24	difference	difference	NOUN
ftr-479	55	25	.	.	PUNCT
ftr-479	56	1	a	a	DET
ftr-479	56	2	subtraction	subtraction	NOUN
ftr-479	56	3	method	method	NOUN
ftr-479	56	4	vat	vat	NOUN
ftr-479	56	5	,	,	PUNCT
ftr-479	56	6	sometimes	sometimes	ADV
ftr-479	56	7	called	call	VERB
ftr-479	56	8	a	a	DET
ftr-479	56	9	business	business	NOUN
ftr-479	56	10	activities	activity	NOUN
ftr-479	56	11	tax	tax	NOUN
ftr-479	56	12	(	(	PUNCT
ftr-479	56	13	bat	bat	NOUN
ftr-479	56	14	)	)	PUNCT
ftr-479	56	15	,	,	PUNCT
ftr-479	56	16	differs	differ	VERB
ftr-479	56	17	from	from	ADP
ftr-479	56	18	a	a	DET
ftr-479	56	19	single	single	ADJ
ftr-479	56	20	-	-	PUNCT
ftr-479	56	21	rate	rate	NOUN
ftr-479	56	22	credit	credit	NOUN
ftr-479	56	23	method	method	NOUN
ftr-479	56	24	vat	vat	NOUN
ftr-479	56	25	only	only	ADV
ftr-479	56	26	in	in	ADP
ftr-479	56	27	computation	computation	NOUN
ftr-479	56	28	procedure	procedure	NOUN
ftr-479	56	29	,	,	PUNCT
ftr-479	56	30	and	and	CCONJ
ftr-479	56	31	the	the	DET
ftr-479	56	32	two	two	NUM
ftr-479	56	33	taxes	taxis	NOUN
ftr-479	56	34	produce	produce	VERB
ftr-479	56	35	the	the	DET
ftr-479	56	36	same	same	ADJ
ftr-479	56	37	revenue	revenue	NOUN
ftr-479	56	38	if	if	SCONJ
ftr-479	56	39	imposed	impose	VERB
ftr-479	56	40	at	at	ADP
ftr-479	56	41	the	the	DET
ftr-479	56	42	same	same	ADJ
ftr-479	56	43	rate.3	rate.3	NOUN
ftr-479	56	44	businesses	business	NOUN
ftr-479	56	45	are	be	AUX
ftr-479	56	46	usually	usually	ADV
ftr-479	56	47	required	require	VERB
ftr-479	56	48	to	to	PART
ftr-479	56	49	settle	settle	VERB
ftr-479	56	50	vat	vat	NOUN
ftr-479	56	51	accounts	account	NOUN
ftr-479	56	52	with	with	ADP
ftr-479	56	53	the	the	DET
ftr-479	56	54	government	government	NOUN
ftr-479	56	55	more	more	ADV
ftr-479	56	56	often	often	ADV
ftr-479	56	57	than	than	ADP
ftr-479	56	58	annually	annually	ADV
ftr-479	56	59	.	.	PUNCT
ftr-479	57	1	in	in	ADP
ftr-479	57	2	simplified	simplified	ADJ
ftr-479	57	3	terms	term	NOUN
ftr-479	57	4	,	,	PUNCT
ftr-479	57	5	a	a	DET
ftr-479	57	6	consumed	consume	VERB
ftr-479	57	7	income	income	NOUN
ftr-479	57	8	tax	tax	NOUN
ftr-479	57	9	is	be	AUX
ftr-479	57	10	assessed	assess	VERB
ftr-479	57	11	annually	annually	ADV
ftr-479	57	12	on	on	ADP
ftr-479	57	13	individuals	individual	NOUN
ftr-479	57	14	by	by	ADP
ftr-479	57	15	applying	apply	VERB
ftr-479	57	16	progressive	progressive	ADJ
ftr-479	57	17	rates	rate	NOUN
ftr-479	57	18	to	to	ADP
ftr-479	57	19	a	a	DET
ftr-479	57	20	tax	tax	NOUN
ftr-479	57	21	base	base	NOUN
ftr-479	57	22	composed	compose	VERB
ftr-479	57	23	of	of	ADP
ftr-479	57	24	gross	gross	ADJ
ftr-479	57	25	1	1	NUM
ftr-479	57	26	.	.	PUNCT
ftr-479	58	1	a	a	DET
ftr-479	58	2	national	national	ADJ
ftr-479	58	3	retail	retail	ADJ
ftr-479	58	4	sales	sale	NOUN
ftr-479	58	5	tax	tax	NOUN
ftr-479	58	6	is	be	AUX
ftr-479	58	7	another	another	DET
ftr-479	58	8	possibility	possibility	NOUN
ftr-479	58	9	.	.	PUNCT
ftr-479	59	1	however	however	ADV
ftr-479	59	2	,	,	PUNCT
ftr-479	59	3	the	the	DET
ftr-479	59	4	vat	vat	NOUN
ftr-479	59	5	is	be	AUX
ftr-479	59	6	generally	generally	ADV
ftr-479	59	7	considered	consider	VERB
ftr-479	59	8	a	a	DET
ftr-479	59	9	superior	superior	ADJ
ftr-479	59	10	method	method	NOUN
ftr-479	59	11	of	of	ADP
ftr-479	59	12	taxing	tax	VERB
ftr-479	59	13	consumer	consumer	NOUN
ftr-479	59	14	sales	sale	NOUN
ftr-479	59	15	because	because	SCONJ
ftr-479	59	16	(	(	PUNCT
ftr-479	59	17	1	1	X
ftr-479	59	18	)	)	PUNCT
ftr-479	59	19	its	its	PRON
ftr-479	59	20	multistage	multistage	NOUN
ftr-479	59	21	collection	collection	NOUN
ftr-479	59	22	process	process	NOUN
ftr-479	59	23	is	be	AUX
ftr-479	59	24	more	more	ADV
ftr-479	59	25	effective	effective	ADJ
ftr-479	59	26	at	at	ADP
ftr-479	59	27	extracting	extract	VERB
ftr-479	59	28	revenue	revenue	NOUN
ftr-479	59	29	from	from	ADP
ftr-479	59	30	tax	tax	NOUN
ftr-479	59	31	evaders	evader	NOUN
ftr-479	59	32	than	than	ADP
ftr-479	59	33	the	the	DET
ftr-479	59	34	single	single	ADJ
ftr-479	59	35	-	-	PUNCT
ftr-479	59	36	stage	stage	NOUN
ftr-479	59	37	collection	collection	NOUN
ftr-479	59	38	mechanism	mechanism	NOUN
ftr-479	59	39	of	of	ADP
ftr-479	59	40	a	a	DET
ftr-479	59	41	retail	retail	ADJ
ftr-479	59	42	sales	sale	NOUN
ftr-479	59	43	tax	tax	NOUN
ftr-479	59	44	,	,	PUNCT
ftr-479	59	45	(	(	PUNCT
ftr-479	59	46	2	2	X
ftr-479	59	47	)	)	PUNCT
ftr-479	59	48	the	the	DET
ftr-479	59	49	states	state	NOUN
ftr-479	59	50	of	of	ADP
ftr-479	59	51	the	the	DET
ftr-479	59	52	united	united	PROPN
ftr-479	59	53	states	states	PROPN
ftr-479	59	54	have	have	AUX
ftr-479	59	55	found	find	VERB
ftr-479	59	56	it	it	PRON
ftr-479	59	57	quite	quite	ADV
ftr-479	59	58	difficult	difficult	ADJ
ftr-479	59	59	to	to	PART
ftr-479	59	60	eliminate	eliminate	VERB
ftr-479	59	61	nonconsumption	nonconsumption	NOUN
ftr-479	59	62	sales	sale	NOUN
ftr-479	59	63	to	to	ADP
ftr-479	59	64	other	other	ADJ
ftr-479	59	65	businesses	business	NOUN
ftr-479	59	66	from	from	ADP
ftr-479	59	67	the	the	DET
ftr-479	59	68	retail	retail	ADJ
ftr-479	59	69	sales	sale	NOUN
ftr-479	59	70	tax	tax	NOUN
ftr-479	59	71	base	base	NOUN
ftr-479	59	72	,	,	PUNCT
ftr-479	59	73	and	and	CCONJ
ftr-479	59	74	(	(	PUNCT
ftr-479	59	75	3	3	X
ftr-479	59	76	)	)	PUNCT
ftr-479	59	77	european	european	ADJ
ftr-479	59	78	vats	vat	NOUN
ftr-479	59	79	have	have	AUX
ftr-479	59	80	been	be	AUX
ftr-479	59	81	more	more	ADV
ftr-479	59	82	successful	successful	ADJ
ftr-479	59	83	at	at	ADP
ftr-479	59	84	bringing	bring	VERB
ftr-479	59	85	services	service	NOUN
ftr-479	59	86	into	into	ADP
ftr-479	59	87	the	the	DET
ftr-479	59	88	tax	tax	NOUN
ftr-479	59	89	base	base	NOUN
ftr-479	59	90	.	.	PUNCT
ftr-479	60	1	see	see	VERB
ftr-479	60	2	generally	generally	ADV
ftr-479	60	3	3	3	NUM
ftr-479	60	4	u.s	u.s	PROPN
ftr-479	60	5	.	.	PROPN
ftr-479	60	6	treas	treas	PROPN
ftr-479	60	7	.	.	PUNCT
ftr-479	61	1	dep't	dep't	NOUN
ftr-479	61	2	,	,	PUNCT
ftr-479	61	3	tax	tax	NOUN
ftr-479	61	4	reform	reform	NOUN
ftr-479	61	5	for	for	ADP
ftr-479	61	6	fairness	fairness	NOUN
ftr-479	61	7	,	,	PUNCT
ftr-479	61	8	simplicity	simplicity	NOUN
ftr-479	61	9	,	,	PUNCT
ftr-479	61	10	and	and	CCONJ
ftr-479	61	11	economic	economic	ADJ
ftr-479	61	12	growth	growth	NOUN
ftr-479	61	13	13	13	NUM
ftr-479	61	14	-	-	SYM
ftr-479	61	15	16	16	NUM
ftr-479	61	16	,	,	PUNCT
ftr-479	61	17	31	31	NUM
ftr-479	61	18	-	-	SYM
ftr-479	61	19	32	32	NUM
ftr-479	61	20	,	,	PUNCT
ftr-479	61	21	47	47	NUM
ftr-479	61	22	(	(	PUNCT
ftr-479	61	23	1984	1984	NUM
ftr-479	61	24	)	)	PUNCT
ftr-479	61	25	;	;	PUNCT
ftr-479	61	26	david	david	PROPN
ftr-479	61	27	f.	f.	PROPN
ftr-479	61	28	bradford	bradford	PROPN
ftr-479	61	29	,	,	PUNCT
ftr-479	61	30	untangling	untangle	VERB
ftr-479	61	31	the	the	DET
ftr-479	61	32	income	income	NOUN
ftr-479	61	33	tax	tax	NOUN
ftr-479	61	34	72	72	NUM
ftr-479	61	35	-	-	SYM
ftr-479	61	36	73	73	NUM
ftr-479	61	37	(	(	PUNCT
ftr-479	61	38	1986	1986	NUM
ftr-479	61	39	)	)	PUNCT
ftr-479	61	40	;	;	PUNCT
ftr-479	61	41	sijbren	sijbren	PROPN
ftr-479	61	42	cnossen	cnossen	PROPN
ftr-479	61	43	,	,	PUNCT
ftr-479	61	44	the	the	DET
ftr-479	61	45	value	value	NOUN
ftr-479	61	46	added	add	VERB
ftr-479	61	47	tax	tax	NOUN
ftr-479	61	48	:	:	PUNCT
ftr-479	61	49	questions	question	NOUN
ftr-479	61	50	and	and	CCONJ
ftr-479	61	51	answers	answer	NOUN
ftr-479	61	52	,	,	PUNCT
ftr-479	61	53	42	42	NUM
ftr-479	61	54	tax	tax	NOUN
ftr-479	61	55	notes	note	NOUN
ftr-479	61	56	209	209	NUM
ftr-479	61	57	,	,	PUNCT
ftr-479	61	58	210	210	NUM
ftr-479	61	59	-	-	SYM
ftr-479	61	60	11	11	NUM
ftr-479	61	61	(	(	PUNCT
ftr-479	61	62	jan	jan	PROPN
ftr-479	61	63	.	.	PROPN
ftr-479	61	64	9	9	NUM
ftr-479	61	65	,	,	PUNCT
ftr-479	61	66	1989	1989	NUM
ftr-479	61	67	)	)	PUNCT
ftr-479	61	68	.	.	PUNCT
ftr-479	62	1	perhaps	perhaps	ADV
ftr-479	62	2	for	for	ADP
ftr-479	62	3	these	these	DET
ftr-479	62	4	reasons	reason	NOUN
ftr-479	62	5	,	,	PUNCT
ftr-479	62	6	there	there	PRON
ftr-479	62	7	is	be	VERB
ftr-479	62	8	little	little	ADJ
ftr-479	62	9	current	current	ADJ
ftr-479	62	10	interest	interest	NOUN
ftr-479	62	11	in	in	ADP
ftr-479	62	12	a	a	DET
ftr-479	62	13	national	national	ADJ
ftr-479	62	14	retail	retail	ADJ
ftr-479	62	15	sales	sale	NOUN
ftr-479	62	16	tax	tax	NOUN
ftr-479	62	17	,	,	PUNCT
ftr-479	62	18	and	and	CCONJ
ftr-479	62	19	this	this	DET
ftr-479	62	20	article	article	NOUN
ftr-479	62	21	does	do	AUX
ftr-479	62	22	not	not	PART
ftr-479	62	23	deal	deal	VERB
ftr-479	62	24	with	with	ADP
ftr-479	62	25	the	the	DET
ftr-479	62	26	simplification	simplification	NOUN
ftr-479	62	27	/	/	SYM
ftr-479	62	28	complication	complication	NOUN
ftr-479	62	29	issues	issue	NOUN
ftr-479	62	30	raised	raise	VERB
ftr-479	62	31	by	by	ADP
ftr-479	62	32	such	such	DET
ftr-479	62	33	a	a	DET
ftr-479	62	34	tax	tax	NOUN
ftr-479	62	35	.	.	PUNCT
ftr-479	63	1	2	2	X
ftr-479	63	2	.	.	X
ftr-479	63	3	see	see	VERB
ftr-479	63	4	generally	generally	ADV
ftr-479	63	5	3	3	NUM
ftr-479	63	6	treas	trea	NOUN
ftr-479	63	7	.	.	PUNCT
ftr-479	64	1	dep't	dep't	PROPN
ftr-479	64	2	,	,	PUNCT
ftr-479	64	3	supra	supra	PROPN
ftr-479	64	4	note	note	PROPN
ftr-479	64	5	1	1	NUM
ftr-479	64	6	;	;	PUNCT
ftr-479	64	7	bradford	bradford	NOUN
ftr-479	64	8	,	,	PUNCT
ftr-479	64	9	supra	supra	PROPN
ftr-479	64	10	note	note	PROPN
ftr-479	64	11	1	1	NUM
ftr-479	64	12	,	,	PUNCT
ftr-479	64	13	at	at	ADP
ftr-479	64	14	59	59	NUM
ftr-479	64	15	-	-	SYM
ftr-479	64	16	72	72	NUM
ftr-479	64	17	;	;	PUNCT
ftr-479	64	18	ward	ward	NOUN
ftr-479	64	19	m.	m.	PROPN
ftr-479	64	20	hussey	hussey	PROPN
ftr-479	64	21	&	&	CCONJ
ftr-479	64	22	donald	donald	PROPN
ftr-479	64	23	c.	c.	PROPN
ftr-479	64	24	lubick	lubick	PROPN
ftr-479	64	25	,	,	PUNCT
ftr-479	64	26	basic	basic	ADJ
ftr-479	64	27	world	world	NOUN
ftr-479	64	28	tax	tax	NOUN
ftr-479	64	29	code	code	NOUN
ftr-479	64	30	and	and	CCONJ
ftr-479	64	31	commentary	commentary	NOUN
ftr-479	64	32	217	217	NUM
ftr-479	64	33	-	-	SYM
ftr-479	64	34	27	27	NUM
ftr-479	64	35	(	(	PUNCT
ftr-479	64	36	prelim	prelim	NOUN
ftr-479	64	37	.	.	PUNCT
ftr-479	65	1	ed	ed	NOUN
ftr-479	65	2	.	.	PROPN
ftr-479	65	3	1992	1992	NUM
ftr-479	65	4	)	)	PUNCT
ftr-479	65	5	;	;	PUNCT
ftr-479	65	6	aba	aba	PROPN
ftr-479	65	7	sec	sec	PROPN
ftr-479	65	8	.	.	PROPN
ftr-479	65	9	of	of	ADP
ftr-479	65	10	tax'n	tax'n	NOUN
ftr-479	65	11	,	,	PUNCT
ftr-479	65	12	report	report	NOUN
ftr-479	65	13	of	of	ADP
ftr-479	65	14	the	the	DET
ftr-479	65	15	special	special	ADJ
ftr-479	65	16	subcommittee	subcommittee	NOUN
ftr-479	65	17	of	of	ADP
ftr-479	65	18	the	the	DET
ftr-479	65	19	committee	committee	NOUN
ftr-479	65	20	on	on	ADP
ftr-479	65	21	general	general	ADJ
ftr-479	65	22	income	income	NOUN
ftr-479	65	23	tax	tax	NOUN
ftr-479	65	24	problems	problem	NOUN
ftr-479	65	25	on	on	ADP
ftr-479	65	26	the	the	DET
ftr-479	65	27	value	value	NOUN
ftr-479	65	28	-	-	PUNCT
ftr-479	65	29	added	add	VERB
ftr-479	65	30	tax	tax	NOUN
ftr-479	65	31	,	,	PUNCT
ftr-479	65	32	24	24	NUM
ftr-479	65	33	tax	tax	NOUN
ftr-479	65	34	law	law	NOUN
ftr-479	65	35	.	.	PUNCT
ftr-479	66	1	419	419	NUM
ftr-479	66	2	(	(	PUNCT
ftr-479	66	3	1971	1971	NUM
ftr-479	66	4	)	)	PUNCT
ftr-479	66	5	.	.	PUNCT
ftr-479	67	1	3	3	X
ftr-479	67	2	.	.	X
ftr-479	67	3	see	see	VERB
ftr-479	67	4	3	3	NUM
ftr-479	67	5	treas	trea	NOUN
ftr-479	67	6	.	.	PUNCT
ftr-479	68	1	dep't	dep't	PROPN
ftr-479	68	2	,	,	PUNCT
ftr-479	68	3	supra	supra	PROPN
ftr-479	68	4	note	note	NOUN
ftr-479	68	5	1	1	NUM
ftr-479	68	6	,	,	PUNCT
ftr-479	68	7	at	at	ADP
ftr-479	68	8	7	7	NUM
ftr-479	68	9	-	-	SYM
ftr-479	68	10	11	11	NUM
ftr-479	68	11	;	;	PUNCT
ftr-479	68	12	oliver	oliver	PROPN
ftr-479	68	13	oldman	oldman	PROPN
ftr-479	68	14	&	&	CCONJ
ftr-479	68	15	alan	alan	PROPN
ftr-479	68	16	schenk	schenk	PROPN
ftr-479	68	17	,	,	PUNCT
ftr-479	68	18	the	the	DET
ftr-479	68	19	business	business	NOUN
ftr-479	68	20	activities	activity	NOUN
ftr-479	68	21	tax	tax	NOUN
ftr-479	68	22	:	:	PUNCT
ftr-479	68	23	have	have	AUX
ftr-479	68	24	senators	senator	NOUN
ftr-479	68	25	danforth	danforth	PROPN
ftr-479	68	26	and	and	CCONJ
ftr-479	68	27	boren	boren	PROPN
ftr-479	68	28	created	create	VERB
ftr-479	68	29	a	a	DET
ftr-479	68	30	better	well	ADJ
ftr-479	68	31	value	value	NOUN
ftr-479	68	32	added	add	VERB
ftr-479	68	33	tax	tax	NOUN
ftr-479	68	34	?	?	PUNCT
ftr-479	69	1	65	65	NUM
ftr-479	69	2	tax	tax	NOUN
ftr-479	69	3	notes	note	NOUN
ftr-479	69	4	1547	1547	NUM
ftr-479	69	5	,	,	PUNCT
ftr-479	69	6	1551	1551	NUM
ftr-479	69	7	-	-	SYM
ftr-479	69	8	52	52	NUM
ftr-479	69	9	(	(	PUNCT
ftr-479	69	10	dec	dec	PROPN
ftr-479	69	11	.	.	PROPN
ftr-479	69	12	19	19	NUM
ftr-479	69	13	,	,	PUNCT
ftr-479	69	14	1994	1994	NUM
ftr-479	69	15	)	)	PUNCT
ftr-479	69	16	.	.	PUNCT
ftr-479	70	1	see	see	VERB
ftr-479	70	2	also	also	ADV
ftr-479	70	3	general	general	ADJ
ftr-479	70	4	accounting	accounting	NOUN
ftr-479	70	5	office	office	NOUN
ftr-479	70	6	,	,	PUNCT
ftr-479	70	7	implications	implication	NOUN
ftr-479	70	8	of	of	ADP
ftr-479	70	9	replacing	replace	VERB
ftr-479	70	10	the	the	DET
ftr-479	70	11	corporate	corporate	ADJ
ftr-479	70	12	income	income	NOUN
ftr-479	70	13	tax	tax	NOUN
ftr-479	70	14	with	with	ADP
ftr-479	70	15	a	a	DET
ftr-479	70	16	consumption	consumption	NOUN
ftr-479	70	17	tax	tax	NOUN
ftr-479	70	18	2	2	NUM
ftr-479	70	19	-	-	SYM
ftr-479	70	20	3	3	NUM
ftr-479	70	21	(	(	PUNCT
ftr-479	70	22	1993	1993	NUM
ftr-479	70	23	)	)	PUNCT
ftr-479	70	24	.	.	PUNCT
ftr-479	71	1	[	[	X
ftr-479	71	2	vol	vol	NOUN
ftr-479	71	3	2:7	2:7	NUM
ftr-479	71	4	scoping	scope	VERB
ftr-479	71	5	out	out	ADP
ftr-479	71	6	the	the	DET
ftr-479	71	7	uncertain	uncertain	ADJ
ftr-479	71	8	simplification	simplification	NOUN
ftr-479	71	9	effects	effect	NOUN
ftr-479	71	10	income	income	NOUN
ftr-479	71	11	increased	increase	VERB
ftr-479	71	12	by	by	ADP
ftr-479	71	13	borrowings	borrowing	NOUN
ftr-479	71	14	and	and	CCONJ
ftr-479	71	15	withdrawals	withdrawal	NOUN
ftr-479	71	16	from	from	ADP
ftr-479	71	17	savings	saving	NOUN
ftr-479	71	18	and	and	CCONJ
ftr-479	71	19	reduced	reduce	VERB
ftr-479	71	20	by	by	ADP
ftr-479	71	21	debt	debt	NOUN
ftr-479	71	22	payments	payment	NOUN
ftr-479	71	23	,	,	PUNCT
ftr-479	71	24	additions	addition	NOUN
ftr-479	71	25	to	to	ADP
ftr-479	71	26	savings	saving	NOUN
ftr-479	71	27	,	,	PUNCT
ftr-479	71	28	and	and	CCONJ
ftr-479	71	29	business	business	PROPN
ftr-479	71	30	expenses.4	expenses.4	PROPN
ftr-479	71	31	i	i	PRON
ftr-479	71	32	do	do	AUX
ftr-479	71	33	not	not	PART
ftr-479	71	34	contend	contend	VERB
ftr-479	71	35	that	that	SCONJ
ftr-479	71	36	complexity	complexity	NOUN
ftr-479	71	37	considerations	consideration	NOUN
ftr-479	71	38	should	should	AUX
ftr-479	71	39	take	take	VERB
ftr-479	71	40	precedence	precedence	NOUN
ftr-479	71	41	over	over	ADP
ftr-479	71	42	all	all	DET
ftr-479	71	43	other	other	ADJ
ftr-479	71	44	tax	tax	NOUN
ftr-479	71	45	policy	policy	NOUN
ftr-479	71	46	criteria	criterion	NOUN
ftr-479	71	47	.	.	PUNCT
ftr-479	72	1	even	even	ADV
ftr-479	72	2	if	if	SCONJ
ftr-479	72	3	enactment	enactment	NOUN
ftr-479	72	4	of	of	ADP
ftr-479	72	5	a	a	DET
ftr-479	72	6	vat	vat	NOUN
ftr-479	72	7	or	or	CCONJ
ftr-479	72	8	consumed	consume	VERB
ftr-479	72	9	income	income	NOUN
ftr-479	72	10	tax	tax	NOUN
ftr-479	72	11	would	would	AUX
ftr-479	72	12	lead	lead	VERB
ftr-479	72	13	to	to	ADP
ftr-479	72	14	a	a	DET
ftr-479	72	15	more	more	ADV
ftr-479	72	16	complex	complex	ADJ
ftr-479	72	17	system	system	NOUN
ftr-479	72	18	,	,	PUNCT
ftr-479	72	19	other	other	ADJ
ftr-479	72	20	tax	tax	NOUN
ftr-479	72	21	and	and	CCONJ
ftr-479	72	22	economic	economic	ADJ
ftr-479	72	23	policies	policy	NOUN
ftr-479	72	24	,	,	PUNCT
ftr-479	72	25	including	include	VERB
ftr-479	72	26	revenue	revenue	NOUN
ftr-479	72	27	needs	need	NOUN
ftr-479	72	28	,	,	PUNCT
ftr-479	72	29	might	might	AUX
ftr-479	72	30	make	make	VERB
ftr-479	72	31	that	that	SCONJ
ftr-479	72	32	the	the	DET
ftr-479	72	33	wisest	wise	ADJ
ftr-479	72	34	course	course	NOUN
ftr-479	72	35	.	.	PUNCT
ftr-479	73	1	complexity	complexity	NOUN
ftr-479	73	2	considerations	consideration	NOUN
ftr-479	73	3	are	be	AUX
ftr-479	73	4	,	,	PUNCT
ftr-479	73	5	nevertheless	nevertheless	ADV
ftr-479	73	6	,	,	PUNCT
ftr-479	73	7	of	of	ADP
ftr-479	73	8	considerable	considerable	ADJ
ftr-479	73	9	importance	importance	NOUN
ftr-479	73	10	in	in	ADP
ftr-479	73	11	formulating	formulate	VERB
ftr-479	73	12	tax	tax	NOUN
ftr-479	73	13	changes	change	NOUN
ftr-479	73	14	,	,	PUNCT
ftr-479	73	15	and	and	CCONJ
ftr-479	73	16	a	a	DET
ftr-479	73	17	consumption	consumption	NOUN
ftr-479	73	18	tax	tax	NOUN
ftr-479	73	19	should	should	AUX
ftr-479	73	20	not	not	PART
ftr-479	73	21	be	be	AUX
ftr-479	73	22	enacted	enact	VERB
ftr-479	73	23	without	without	ADP
ftr-479	73	24	carefully	carefully	ADV
ftr-479	73	25	considering	consider	VERB
ftr-479	73	26	its	its	PRON
ftr-479	73	27	effects	effect	NOUN
ftr-479	73	28	on	on	ADP
ftr-479	73	29	systemic	systemic	ADJ
ftr-479	73	30	complexity	complexity	NOUN
ftr-479	73	31	.	.	PUNCT
ftr-479	74	1	unfortunately	unfortunately	ADV
ftr-479	74	2	,	,	PUNCT
ftr-479	74	3	the	the	DET
ftr-479	74	4	determination	determination	NOUN
ftr-479	74	5	of	of	ADP
ftr-479	74	6	these	these	DET
ftr-479	74	7	effects	effect	NOUN
ftr-479	74	8	is	be	AUX
ftr-479	74	9	itself	itself	PRON
ftr-479	74	10	a	a	DET
ftr-479	74	11	complex	complex	ADJ
ftr-479	74	12	and	and	CCONJ
ftr-479	74	13	uncertain	uncertain	ADJ
ftr-479	74	14	exercise	exercise	NOUN
ftr-479	74	15	requiring	require	VERB
ftr-479	74	16	an	an	DET
ftr-479	74	17	analysis	analysis	NOUN
ftr-479	74	18	of	of	ADP
ftr-479	74	19	numerous	numerous	ADJ
ftr-479	74	20	scenarios	scenario	NOUN
ftr-479	74	21	.	.	PUNCT
ftr-479	75	1	il	il	PROPN
ftr-479	75	2	.	.	PUNCT
ftr-479	76	1	what	what	PRON
ftr-479	76	2	f	f	PROPN
ftr-479	76	3	congress	congress	PROPN
ftr-479	76	4	enacts	enact	VERB
ftr-479	76	5	a	a	DET
ftr-479	76	6	vat	vat	NOUN
ftr-479	76	7	?	?	PUNCT
ftr-479	77	1	vat	vat	NOUN
ftr-479	77	2	proponents	proponent	NOUN
ftr-479	77	3	often	often	ADV
ftr-479	77	4	say	say	VERB
ftr-479	77	5	that	that	SCONJ
ftr-479	77	6	a	a	DET
ftr-479	77	7	vat	vat	NOUN
ftr-479	77	8	is	be	AUX
ftr-479	77	9	the	the	DET
ftr-479	77	10	essence	essence	NOUN
ftr-479	77	11	of	of	ADP
ftr-479	77	12	simplicity,5	simplicity,5	NOUN
ftr-479	77	13	and	and	CCONJ
ftr-479	77	14	the	the	DET
ftr-479	77	15	suggestion	suggestion	NOUN
ftr-479	77	16	is	be	AUX
ftr-479	77	17	sometimes	sometimes	ADV
ftr-479	77	18	made	make	VERB
ftr-479	77	19	that	that	DET
ftr-479	77	20	adoption	adoption	NOUN
ftr-479	77	21	of	of	ADP
ftr-479	77	22	a	a	DET
ftr-479	77	23	vat	vat	NOUN
ftr-479	77	24	would	would	AUX
ftr-479	77	25	reduce	reduce	VERB
ftr-479	77	26	complexity	complexity	NOUN
ftr-479	77	27	in	in	ADP
ftr-479	77	28	the	the	DET
ftr-479	77	29	federal	federal	ADJ
ftr-479	77	30	tax	tax	NOUN
ftr-479	77	31	system	system	NOUN
ftr-479	77	32	.	.	PUNCT
ftr-479	78	1	6	6	NUM
ftr-479	78	2	however	however	ADV
ftr-479	78	3	,	,	PUNCT
ftr-479	78	4	the	the	DET
ftr-479	78	5	characterization	characterization	NOUN
ftr-479	78	6	of	of	ADP
ftr-479	78	7	a	a	DET
ftr-479	78	8	vat	vat	NOUN
ftr-479	78	9	as	as	ADP
ftr-479	78	10	simple	simple	ADJ
ftr-479	78	11	may	may	AUX
ftr-479	78	12	be	be	AUX
ftr-479	78	13	misleading	misleading	ADJ
ftr-479	78	14	,	,	PUNCT
ftr-479	78	15	and	and	CCONJ
ftr-479	78	16	whether	whether	SCONJ
ftr-479	78	17	a	a	DET
ftr-479	78	18	vat	vat	NOUN
ftr-479	78	19	would	would	AUX
ftr-479	78	20	reduce	reduce	VERB
ftr-479	78	21	overall	overall	ADJ
ftr-479	78	22	complexity	complexity	NOUN
ftr-479	78	23	depends	depend	VERB
ftr-479	78	24	on	on	ADP
ftr-479	78	25	how	how	SCONJ
ftr-479	78	26	vat	vat	NOUN
ftr-479	78	27	revenues	revenue	NOUN
ftr-479	78	28	are	be	AUX
ftr-479	78	29	used	use	VERB
ftr-479	78	30	.	.	PUNCT
ftr-479	79	1	a.	a.	NOUN
ftr-479	79	2	is	be	AUX
ftr-479	79	3	a	a	DET
ftr-479	79	4	single	single	ADJ
ftr-479	79	5	-	-	PUNCT
ftr-479	79	6	rate	rate	NOUN
ftr-479	79	7	vat	vat	NOUN
ftr-479	79	8	simpler	simple	ADJ
ftr-479	79	9	than	than	ADP
ftr-479	79	10	the	the	DET
ftr-479	79	11	income	income	NOUN
ftr-479	79	12	tar	tar	NOUN
ftr-479	79	13	?	?	PUNCT
ftr-479	80	1	a	a	DET
ftr-479	80	2	single	single	ADJ
ftr-479	80	3	rate	rate	NOUN
ftr-479	80	4	vat	vat	NOUN
ftr-479	80	5	effectively	effectively	ADV
ftr-479	80	6	imposes	impose	VERB
ftr-479	80	7	tax	tax	NOUN
ftr-479	80	8	equal	equal	ADJ
ftr-479	80	9	to	to	ADP
ftr-479	80	10	a	a	DET
ftr-479	80	11	flat	flat	ADJ
ftr-479	80	12	percentage	percentage	NOUN
ftr-479	80	13	of	of	ADP
ftr-479	80	14	the	the	DET
ftr-479	80	15	value	value	NOUN
ftr-479	80	16	added	add	VERB
ftr-479	80	17	at	at	ADP
ftr-479	80	18	each	each	DET
ftr-479	80	19	stage	stage	NOUN
ftr-479	80	20	of	of	ADP
ftr-479	80	21	the	the	DET
ftr-479	80	22	production	production	NOUN
ftr-479	80	23	and	and	CCONJ
ftr-479	80	24	distribution	distribution	NOUN
ftr-479	80	25	of	of	ADP
ftr-479	80	26	goods	good	NOUN
ftr-479	80	27	and	and	CCONJ
ftr-479	80	28	services	service	NOUN
ftr-479	80	29	,	,	PUNCT
ftr-479	80	30	with	with	SCONJ
ftr-479	80	31	the	the	DET
ftr-479	80	32	sum	sum	NOUN
ftr-479	80	33	of	of	ADP
ftr-479	80	34	these	these	DET
ftr-479	80	35	incremental	incremental	ADJ
ftr-479	80	36	taxes	taxis	NOUN
ftr-479	80	37	usually	usually	ADV
ftr-479	80	38	being	be	AUX
ftr-479	80	39	viewed	view	VERB
ftr-479	80	40	as	as	ADP
ftr-479	80	41	borne	bear	VERB
ftr-479	80	42	by	by	ADP
ftr-479	80	43	consumers	consumer	NOUN
ftr-479	80	44	in	in	ADP
ftr-479	80	45	comparison	comparison	NOUN
ftr-479	80	46	with	with	ADP
ftr-479	80	47	the	the	DET
ftr-479	80	48	federal	federal	ADJ
ftr-479	80	49	income	income	NOUN
ftr-479	80	50	tax	tax	NOUN
ftr-479	80	51	,	,	PUNCT
ftr-479	80	52	the	the	DET
ftr-479	80	53	vat	vat	NOUN
ftr-479	80	54	gets	get	VERB
ftr-479	80	55	high	high	ADJ
ftr-479	80	56	marks	mark	NOUN
ftr-479	80	57	for	for	ADP
ftr-479	80	58	simplicity	simplicity	NOUN
ftr-479	80	59	.	.	PUNCT
ftr-479	81	1	because	because	SCONJ
ftr-479	81	2	businesses	business	NOUN
ftr-479	81	3	are	be	AUX
ftr-479	81	4	allowed	allow	VERB
ftr-479	81	5	to	to	PART
ftr-479	81	6	expense	expense	VERB
ftr-479	81	7	the	the	DET
ftr-479	81	8	costs	cost	NOUN
ftr-479	81	9	of	of	ADP
ftr-479	81	10	capital	capital	NOUN
ftr-479	81	11	goods	good	NOUN
ftr-479	81	12	and	and	CCONJ
ftr-479	81	13	inventory	inventory	NOUN
ftr-479	81	14	in	in	ADP
ftr-479	81	15	making	make	VERB
ftr-479	81	16	value	value	NOUN
ftr-479	81	17	added	add	VERB
ftr-479	81	18	computations	computation	NOUN
ftr-479	81	19	,	,	PUNCT
ftr-479	81	20	4	4	NUM
ftr-479	81	21	.	.	X
ftr-479	81	22	see	see	VERB
ftr-479	81	23	1	1	NUM
ftr-479	81	24	u.s	u.s	PROPN
ftr-479	81	25	.	.	PROPN
ftr-479	81	26	treas	treas	PROPN
ftr-479	81	27	.	.	PUNCT
ftr-479	82	1	dep't	dep't	NOUN
ftr-479	82	2	,	,	PUNCT
ftr-479	82	3	tax	tax	NOUN
ftr-479	82	4	reform	reform	NOUN
ftr-479	82	5	for	for	ADP
ftr-479	82	6	fairness	fairness	NOUN
ftr-479	82	7	,	,	PUNCT
ftr-479	82	8	simplicity	simplicity	NOUN
ftr-479	82	9	,	,	PUNCT
ftr-479	82	10	and	and	CCONJ
ftr-479	82	11	economic	economic	ADJ
ftr-479	82	12	growth	growth	NOUN
ftr-479	82	13	191	191	NUM
ftr-479	82	14	-	-	SYM
ftr-479	82	15	93	93	NUM
ftr-479	82	16	(	(	PUNCT
ftr-479	82	17	1984	1984	NUM
ftr-479	82	18	)	)	PUNCT
ftr-479	82	19	;	;	PUNCT
ftr-479	82	20	u.s	u.s	PROPN
ftr-479	82	21	.	.	PROPN
ftr-479	82	22	treas	treas	PROPN
ftr-479	82	23	.	.	PUNCT
ftr-479	83	1	dep't	dep't	NOUN
ftr-479	83	2	,	,	PUNCT
ftr-479	83	3	blueprints	blueprint	NOUN
ftr-479	83	4	for	for	ADP
ftr-479	83	5	basic	basic	ADJ
ftr-479	83	6	tax	tax	NOUN
ftr-479	83	7	reform	reform	NOUN
ftr-479	83	8	113	113	NUM
ftr-479	83	9	-	-	SYM
ftr-479	83	10	44	44	NUM
ftr-479	83	11	(	(	PUNCT
ftr-479	83	12	1977	1977	NUM
ftr-479	83	13	)	)	PUNCT
ftr-479	84	1	[	[	X
ftr-479	84	2	hereinafter	hereinafter	NOUN
ftr-479	84	3	blueprints	blueprint	NOUN
ftr-479	84	4	]	]	PUNCT
ftr-479	84	5	.	.	PUNCT
ftr-479	85	1	5	5	X
ftr-479	85	2	.	.	X
ftr-479	85	3	see	see	VERB
ftr-479	85	4	,	,	PUNCT
ftr-479	85	5	e.g.	e.g.	ADV
ftr-479	85	6	,	,	PUNCT
ftr-479	85	7	cnossen	cnossen	VERB
ftr-479	85	8	,	,	PUNCT
ftr-479	85	9	supra	supra	PROPN
ftr-479	85	10	note	note	VERB
ftr-479	86	1	i	i	PRON
ftr-479	86	2	,	,	PUNCT
ftr-479	86	3	at	at	ADP
ftr-479	86	4	211	211	NUM
ftr-479	86	5	.	.	PUNCT
ftr-479	87	1	6	6	X
ftr-479	87	2	.	.	X
ftr-479	87	3	see	see	VERB
ftr-479	87	4	u.s	u.s	PROPN
ftr-479	87	5	.	.	PROPN
ftr-479	87	6	treas	treas	PROPN
ftr-479	87	7	.	.	PUNCT
ftr-479	88	1	dep't	dep't	NOUN
ftr-479	88	2	,	,	PUNCT
ftr-479	88	3	restructuring	restructure	VERB
ftr-479	88	4	the	the	DET
ftr-479	88	5	u.s	u.s	PROPN
ftr-479	88	6	.	.	PROPN
ftr-479	88	7	tax	tax	NOUN
ftr-479	88	8	system	system	NOUN
ftr-479	88	9	for	for	ADP
ftr-479	88	10	the	the	DET
ftr-479	88	11	21st	21st	ADJ
ftr-479	88	12	century	century	NOUN
ftr-479	88	13	:	:	PUNCT
ftr-479	88	14	an	an	DET
ftr-479	88	15	option	option	NOUN
ftr-479	88	16	for	for	ADP
ftr-479	88	17	fundamental	fundamental	ADJ
ftr-479	88	18	reform	reform	NOUN
ftr-479	88	19	,	,	PUNCT
ftr-479	88	20	92	92	NUM
ftr-479	88	21	tnt	tnt	PROPN
ftr-479	88	22	247	247	NUM
ftr-479	88	23	-	-	SYM
ftr-479	88	24	15	15	NUM
ftr-479	88	25	(	(	PUNCT
ftr-479	88	26	dec	dec	PROPN
ftr-479	88	27	.	.	PROPN
ftr-479	88	28	11	11	NUM
ftr-479	88	29	,	,	PUNCT
ftr-479	88	30	1992	1992	NUM
ftr-479	88	31	)	)	PUNCT
ftr-479	88	32	(	(	PUNCT
ftr-479	88	33	lexis	lexis	X
ftr-479	88	34	,	,	PUNCT
ftr-479	88	35	fedtax	fedtax	NOUN
ftr-479	88	36	library	library	NOUN
ftr-479	88	37	,	,	PUNCT
ftr-479	88	38	tnt	tnt	NOUN
ftr-479	88	39	file	file	NOUN
ftr-479	88	40	)	)	PUNCT
ftr-479	88	41	;	;	PUNCT
ftr-479	88	42	m.	m.	PROPN
ftr-479	88	43	carr	carr	PROPN
ftr-479	88	44	ferguson	ferguson	PROPN
ftr-479	88	45	,	,	PUNCT
ftr-479	88	46	it	it	PRON
ftr-479	88	47	's	be	AUX
ftr-479	88	48	time	time	NOUN
ftr-479	88	49	to	to	PART
ftr-479	88	50	step	step	VERB
ftr-479	88	51	up	up	ADP
ftr-479	88	52	to	to	ADP
ftr-479	88	53	the	the	DET
ftr-479	88	54	plate	plate	NOUN
ftr-479	88	55	for	for	ADP
ftr-479	88	56	a	a	DET
ftr-479	88	57	bat	bat	NOUN
ftr-479	88	58	,	,	PUNCT
ftr-479	88	59	72	72	NUM
ftr-479	88	60	taxes	taxis	NOUN
ftr-479	88	61	639	639	NUM
ftr-479	88	62	(	(	PUNCT
ftr-479	88	63	1994	1994	NUM
ftr-479	88	64	)	)	PUNCT
ftr-479	88	65	.	.	PUNCT
ftr-479	89	1	7	7	X
ftr-479	89	2	.	.	X
ftr-479	89	3	jonathan	jonathan	PROPN
ftr-479	89	4	r.	r.	PROPN
ftr-479	89	5	kesselman	kesselman	PROPN
ftr-479	89	6	,	,	PUNCT
ftr-479	89	7	assessing	assess	VERB
ftr-479	89	8	a	a	DET
ftr-479	89	9	direct	direct	ADJ
ftr-479	89	10	consumption	consumption	NOUN
ftr-479	89	11	tax	tax	NOUN
ftr-479	89	12	to	to	PART
ftr-479	89	13	replace	replace	VERB
ftr-479	89	14	the	the	DET
ftr-479	89	15	gst	gst	NOUN
ftr-479	89	16	,	,	PUNCT
ftr-479	89	17	42	42	NUM
ftr-479	89	18	can	can	NOUN
ftr-479	89	19	.	.	PUNCT
ftr-479	90	1	tax	tax	NOUN
ftr-479	90	2	j.	j.	PROPN
ftr-479	90	3	709	709	NUM
ftr-479	90	4	,	,	PUNCT
ftr-479	90	5	724	724	NUM
ftr-479	90	6	-	-	SYM
ftr-479	90	7	25	25	NUM
ftr-479	90	8	(	(	PUNCT
ftr-479	90	9	1994	1994	NUM
ftr-479	90	10	)	)	PUNCT
ftr-479	90	11	;	;	PUNCT
ftr-479	90	12	oldman	oldman	NOUN
ftr-479	90	13	&	&	CCONJ
ftr-479	90	14	schenk	schenk	PROPN
ftr-479	90	15	,	,	PUNCT
ftr-479	90	16	supra	supra	PROPN
ftr-479	90	17	note	note	NOUN
ftr-479	90	18	3	3	X
ftr-479	90	19	.	.	PUNCT
ftr-479	91	1	at	at	ADP
ftr-479	91	2	1548	1548	NUM
ftr-479	91	3	.	.	PUNCT
ftr-479	92	1	see	see	VERB
ftr-479	92	2	also	also	ADV
ftr-479	92	3	3	3	NUM
ftr-479	92	4	treas	trea	NOUN
ftr-479	92	5	.	.	PUNCT
ftr-479	93	1	dep't	dep't	PROPN
ftr-479	93	2	,	,	PUNCT
ftr-479	93	3	supra	supra	PROPN
ftr-479	93	4	note	note	NOUN
ftr-479	93	5	1	1	NUM
ftr-479	93	6	,	,	PUNCT
ftr-479	93	7	at	at	ADP
ftr-479	93	8	29	29	NUM
ftr-479	93	9	,	,	PUNCT
ftr-479	93	10	43	43	NUM
ftr-479	93	11	.	.	PUNCT
ftr-479	94	1	for	for	ADP
ftr-479	94	2	a	a	DET
ftr-479	94	3	different	different	ADJ
ftr-479	94	4	view	view	NOUN
ftr-479	94	5	of	of	ADP
ftr-479	94	6	the	the	DET
ftr-479	94	7	incidence	incidence	NOUN
ftr-479	94	8	issue	issue	NOUN
ftr-479	94	9	,	,	PUNCT
ftr-479	94	10	see	see	VERB
ftr-479	94	11	cliff	cliff	PROPN
ftr-479	94	12	massa	massa	PROPN
ftr-479	94	13	iii	iii	PROPN
ftr-479	94	14	&	&	CCONJ
ftr-479	94	15	david	david	PROPN
ftr-479	94	16	g.	g.	PROPN
ftr-479	94	17	raboy	raboy	PROPN
ftr-479	94	18	,	,	PUNCT
ftr-479	94	19	the	the	DET
ftr-479	94	20	canadian	canadian	ADJ
ftr-479	94	21	value	value	NOUN
ftr-479	94	22	-	-	PUNCT
ftr-479	94	23	added	add	VERB
ftr-479	94	24	tax	tax	NOUN
ftr-479	94	25	:	:	PUNCT
ftr-479	94	26	does	do	AUX
ftr-479	94	27	anybody	anybody	PRON
ftr-479	94	28	care	care	VERB
ftr-479	94	29	?	?	PUNCT
ftr-479	95	1	45	45	NUM
ftr-479	95	2	tax	tax	NOUN
ftr-479	95	3	notes	note	NOUN
ftr-479	95	4	481	481	NUM
ftr-479	95	5	,	,	PUNCT
ftr-479	95	6	485	485	NUM
ftr-479	95	7	-	-	SYM
ftr-479	95	8	88	88	NUM
ftr-479	95	9	(	(	PUNCT
ftr-479	95	10	oct	oct	PROPN
ftr-479	95	11	.	.	PROPN
ftr-479	95	12	23	23	NUM
ftr-479	95	13	,	,	PUNCT
ftr-479	95	14	1989	1989	NUM
ftr-479	95	15	)	)	PUNCT
ftr-479	95	16	.	.	PUNCT
ftr-479	96	1	8	8	X
ftr-479	96	2	.	.	X
ftr-479	97	1	under	under	ADP
ftr-479	97	2	a	a	DET
ftr-479	97	3	credit	credit	NOUN
ftr-479	97	4	method	method	NOUN
ftr-479	97	5	vat	vat	NOUN
ftr-479	97	6	,	,	PUNCT
ftr-479	97	7	a	a	DET
ftr-479	97	8	business	business	NOUN
ftr-479	97	9	subtracts	subtract	NOUN
ftr-479	97	10	,	,	PUNCT
ftr-479	97	11	from	from	ADP
ftr-479	97	12	the	the	DET
ftr-479	97	13	vat	vat	NOUN
ftr-479	97	14	that	that	PRON
ftr-479	97	15	it	it	PRON
ftr-479	97	16	collects	collect	VERB
ftr-479	97	17	on	on	ADP
ftr-479	97	18	its	its	PRON
ftr-479	97	19	sales	sale	NOUN
ftr-479	97	20	,	,	PUNCT
ftr-479	97	21	the	the	DET
ftr-479	97	22	vat	vat	NOUN
ftr-479	97	23	paid	pay	VERB
ftr-479	97	24	on	on	ADP
ftr-479	97	25	all	all	PRON
ftr-479	97	26	of	of	ADP
ftr-479	97	27	its	its	PRON
ftr-479	97	28	business	business	NOUN
ftr-479	97	29	purchases	purchase	NOUN
ftr-479	97	30	,	,	PUNCT
ftr-479	97	31	including	include	VERB
ftr-479	97	32	purchases	purchase	NOUN
ftr-479	97	33	of	of	ADP
ftr-479	97	34	productive	productive	ADJ
ftr-479	97	35	19951	19951	NUM
ftr-479	97	36	florida	florida	PROPN
ftr-479	97	37	tax	tax	PROPN
ftr-479	97	38	review	review	NOUN
ftr-479	97	39	the	the	DET
ftr-479	97	40	capitalization	capitalization	NOUN
ftr-479	97	41	and	and	CCONJ
ftr-479	97	42	capital	capital	NOUN
ftr-479	97	43	cost	cost	NOUN
ftr-479	97	44	recovery	recovery	NOUN
ftr-479	97	45	rules	rule	NOUN
ftr-479	97	46	that	that	PRON
ftr-479	97	47	contribute	contribute	VERB
ftr-479	97	48	so	so	ADV
ftr-479	97	49	importantly	importantly	ADV
ftr-479	97	50	to	to	ADP
ftr-479	97	51	the	the	DET
ftr-479	97	52	complexity	complexity	NOUN
ftr-479	97	53	of	of	ADP
ftr-479	97	54	the	the	DET
ftr-479	97	55	income	income	NOUN
ftr-479	97	56	tax	tax	NOUN
ftr-479	97	57	are	be	AUX
ftr-479	97	58	absent	absent	ADJ
ftr-479	97	59	from	from	ADP
ftr-479	97	60	a	a	DET
ftr-479	97	61	vat	vat	NOUN
ftr-479	97	62	.	.	PUNCT
ftr-479	98	1	since	since	SCONJ
ftr-479	98	2	nothing	nothing	PRON
ftr-479	98	3	is	be	AUX
ftr-479	98	4	capitalized	capitalize	VERB
ftr-479	98	5	,	,	PUNCT
ftr-479	98	6	a	a	DET
ftr-479	98	7	vat	vat	NOUN
ftr-479	98	8	has	have	VERB
ftr-479	98	9	no	no	DET
ftr-479	98	10	depreciation	depreciation	NOUN
ftr-479	98	11	or	or	CCONJ
ftr-479	98	12	inventory	inventory	NOUN
ftr-479	98	13	rules	rule	NOUN
ftr-479	98	14	,	,	PUNCT
ftr-479	98	15	and	and	CCONJ
ftr-479	98	16	basis	basis	NOUN
ftr-479	98	17	need	need	AUX
ftr-479	98	18	not	not	PART
ftr-479	98	19	be	be	AUX
ftr-479	98	20	recorded	record	VERB
ftr-479	98	21	,	,	PUNCT
ftr-479	98	22	tracked	track	VERB
ftr-479	98	23	,	,	PUNCT
ftr-479	98	24	or	or	CCONJ
ftr-479	98	25	adjusted	adjust	VERB
ftr-479	98	26	.	.	PUNCT
ftr-479	99	1	gain	gain	NOUN
ftr-479	99	2	or	or	CCONJ
ftr-479	99	3	loss	loss	NOUN
ftr-479	99	4	,	,	PUNCT
ftr-479	99	5	in	in	ADP
ftr-479	99	6	the	the	DET
ftr-479	99	7	sense	sense	NOUN
ftr-479	99	8	of	of	ADP
ftr-479	99	9	the	the	DET
ftr-479	99	10	difference	difference	NOUN
ftr-479	99	11	between	between	ADP
ftr-479	99	12	amount	amount	NOUN
ftr-479	99	13	realized	realize	VERB
ftr-479	99	14	and	and	CCONJ
ftr-479	99	15	basis	basis	NOUN
ftr-479	99	16	,	,	PUNCT
ftr-479	99	17	never	never	ADV
ftr-479	99	18	has	have	VERB
ftr-479	99	19	to	to	PART
ftr-479	99	20	be	be	AUX
ftr-479	99	21	calculated	calculate	VERB
ftr-479	99	22	when	when	SCONJ
ftr-479	99	23	assets	asset	NOUN
ftr-479	99	24	are	be	AUX
ftr-479	99	25	sold.9	sold.9	NOUN
ftr-479	99	26	also	also	ADV
ftr-479	99	27	,	,	PUNCT
ftr-479	99	28	under	under	ADP
ftr-479	99	29	a	a	DET
ftr-479	99	30	vat	vat	NOUN
ftr-479	99	31	,	,	PUNCT
ftr-479	99	32	compensation	compensation	NOUN
ftr-479	99	33	payments	payment	NOUN
ftr-479	99	34	to	to	ADP
ftr-479	99	35	a	a	DET
ftr-479	99	36	firm	firm	NOUN
ftr-479	99	37	's	's	PART
ftr-479	99	38	employees	employee	NOUN
ftr-479	99	39	are	be	AUX
ftr-479	99	40	neither	neither	ADV
ftr-479	99	41	deducted	deduct	VERB
ftr-479	99	42	in	in	ADP
ftr-479	99	43	computing	compute	VERB
ftr-479	99	44	the	the	DET
ftr-479	99	45	firm	firm	NOUN
ftr-479	99	46	's	's	PART
ftr-479	99	47	value	value	NOUN
ftr-479	99	48	added	add	VERB
ftr-479	99	49	nor	nor	CCONJ
ftr-479	99	50	treated	treat	VERB
ftr-479	99	51	as	as	ADP
ftr-479	99	52	taxable	taxable	ADJ
ftr-479	99	53	sales	sale	NOUN
ftr-479	99	54	made	make	VERB
ftr-479	99	55	by	by	ADP
ftr-479	99	56	the	the	DET
ftr-479	99	57	employees	employee	NOUN
ftr-479	99	58	to	to	ADP
ftr-479	99	59	the	the	DET
ftr-479	99	60	firm	firm	NOUN
ftr-479	99	61	.	.	PUNCT
ftr-479	99	62	'0	'0	X
ftr-479	100	1	thus	thus	ADV
ftr-479	100	2	,	,	PUNCT
ftr-479	100	3	a	a	DET
ftr-479	100	4	vat	vat	NOUN
ftr-479	100	5	allows	allow	VERB
ftr-479	100	6	both	both	DET
ftr-479	100	7	employers	employer	NOUN
ftr-479	100	8	and	and	CCONJ
ftr-479	100	9	employees	employee	NOUN
ftr-479	100	10	to	to	PART
ftr-479	100	11	ignore	ignore	VERB
ftr-479	100	12	cash	cash	NOUN
ftr-479	100	13	compensation	compensation	NOUN
ftr-479	100	14	payments	payment	NOUN
ftr-479	100	15	and	and	CCONJ
ftr-479	100	16	deferred	defer	VERB
ftr-479	100	17	cash	cash	NOUN
ftr-479	100	18	compensation	compensation	NOUN
ftr-479	100	19	issues	issue	NOUN
ftr-479	100	20	.	.	PUNCT
ftr-479	100	21	"	"	PUNCT
ftr-479	101	1	yet	yet	ADV
ftr-479	101	2	another	another	DET
ftr-479	101	3	way	way	NOUN
ftr-479	101	4	in	in	ADP
ftr-479	101	5	which	which	PRON
ftr-479	101	6	a	a	DET
ftr-479	101	7	vat	vat	NOUN
ftr-479	101	8	is	be	AUX
ftr-479	101	9	less	less	ADV
ftr-479	101	10	complex	complex	ADJ
ftr-479	101	11	than	than	SCONJ
ftr-479	101	12	the	the	DET
ftr-479	101	13	income	income	NOUN
ftr-479	101	14	tax	tax	NOUN
ftr-479	101	15	is	be	AUX
ftr-479	101	16	that	that	SCONJ
ftr-479	101	17	a	a	DET
ftr-479	101	18	vat	vat	NOUN
ftr-479	101	19	has	have	VERB
ftr-479	101	20	no	no	DET
ftr-479	101	21	separate	separate	ADJ
ftr-479	101	22	entity	entity	NOUN
ftr-479	101	23	regimes	regime	NOUN
ftr-479	101	24	.	.	PUNCT
ftr-479	102	1	because	because	SCONJ
ftr-479	102	2	the	the	DET
ftr-479	102	3	tax	tax	NOUN
ftr-479	102	4	applies	apply	VERB
ftr-479	102	5	to	to	ADP
ftr-479	102	6	sales	sale	NOUN
ftr-479	102	7	transactions	transaction	NOUN
ftr-479	102	8	regardless	regardless	ADV
ftr-479	102	9	of	of	ADP
ftr-479	102	10	the	the	DET
ftr-479	102	11	seller	seller	NOUN
ftr-479	102	12	's	's	PART
ftr-479	102	13	form	form	NOUN
ftr-479	102	14	of	of	ADP
ftr-479	102	15	organization	organization	NOUN
ftr-479	102	16	,	,	PUNCT
ftr-479	102	17	but	but	CCONJ
ftr-479	102	18	does	do	AUX
ftr-479	102	19	not	not	PART
ftr-479	102	20	apply	apply	VERB
ftr-479	102	21	to	to	ADP
ftr-479	102	22	income	income	NOUN
ftr-479	102	23	distributions	distribution	NOUN
ftr-479	102	24	,	,	PUNCT
ftr-479	102	25	a	a	DET
ftr-479	102	26	vat	vat	NOUN
ftr-479	102	27	has	have	VERB
ftr-479	102	28	no	no	DET
ftr-479	102	29	need	need	NOUN
ftr-479	102	30	for	for	ADP
ftr-479	102	31	provisions	provision	NOUN
ftr-479	102	32	dealing	deal	VERB
ftr-479	102	33	specially	specially	ADV
ftr-479	102	34	with	with	ADP
ftr-479	102	35	corporations	corporation	NOUN
ftr-479	102	36	,	,	PUNCT
ftr-479	102	37	partnerships	partnership	NOUN
ftr-479	102	38	,	,	PUNCT
ftr-479	102	39	or	or	CCONJ
ftr-479	102	40	trusts	trust	NOUN
ftr-479	102	41	.	.	PUNCT
ftr-479	102	42	2	2	NUM
ftr-479	102	43	for	for	ADP
ftr-479	102	44	these	these	PRON
ftr-479	102	45	and	and	CCONJ
ftr-479	102	46	other	other	ADJ
ftr-479	102	47	reasons	reason	NOUN
ftr-479	102	48	,	,	PUNCT
ftr-479	102	49	replacement	replacement	NOUN
ftr-479	102	50	of	of	ADP
ftr-479	102	51	the	the	DET
ftr-479	102	52	income	income	NOUN
ftr-479	102	53	tax	tax	NOUN
ftr-479	102	54	with	with	ADP
ftr-479	102	55	a	a	DET
ftr-479	102	56	vat	vat	NOUN
ftr-479	102	57	would	would	AUX
ftr-479	102	58	be	be	AUX
ftr-479	102	59	an	an	DET
ftr-479	102	60	enormously	enormously	ADV
ftr-479	102	61	simplifying	simplify	VERB
ftr-479	102	62	development	development	NOUN
ftr-479	102	63	in	in	ADP
ftr-479	102	64	the	the	DET
ftr-479	102	65	federal	federal	ADJ
ftr-479	102	66	revenue	revenue	NOUN
ftr-479	102	67	system	system	NOUN
ftr-479	102	68	.	.	PUNCT
ftr-479	103	1	unfortunately	unfortunately	ADV
ftr-479	103	2	,	,	PUNCT
ftr-479	103	3	for	for	ADP
ftr-479	103	4	reasons	reason	NOUN
ftr-479	103	5	described	describe	VERB
ftr-479	103	6	below	below	ADV
ftr-479	103	7	,	,	PUNCT
ftr-479	103	8	this	this	PRON
ftr-479	103	9	is	be	AUX
ftr-479	103	10	also	also	ADV
ftr-479	103	11	a	a	DET
ftr-479	103	12	politically	politically	ADV
ftr-479	103	13	improbable	improbable	ADJ
ftr-479	103	14	development	development	NOUN
ftr-479	103	15	.	.	PUNCT
ftr-479	103	16	'	'	PUNCT
ftr-479	104	1	3	3	NUM
ftr-479	104	2	in	in	ADP
ftr-479	104	3	the	the	DET
ftr-479	104	4	most	most	ADV
ftr-479	104	5	likely	likely	ADJ
ftr-479	104	6	scenarios	scenario	NOUN
ftr-479	104	7	,	,	PUNCT
ftr-479	104	8	a	a	DET
ftr-479	104	9	federal	federal	ADJ
ftr-479	104	10	vat	vat	NOUN
ftr-479	104	11	would	would	AUX
ftr-479	104	12	be	be	AUX
ftr-479	104	13	an	an	DET
ftr-479	104	14	addition	addition	NOUN
ftr-479	104	15	to	to	ADP
ftr-479	104	16	the	the	DET
ftr-479	104	17	revenue	revenue	NOUN
ftr-479	104	18	system	system	NOUN
ftr-479	104	19	that	that	PRON
ftr-479	104	20	would	would	AUX
ftr-479	104	21	coexist	coexist	VERB
ftr-479	104	22	with	with	ADP
ftr-479	104	23	the	the	DET
ftr-479	104	24	income	income	NOUN
ftr-479	104	25	tax.14	tax.14	PRON
ftr-479	104	26	to	to	PART
ftr-479	104	27	understand	understand	VERB
ftr-479	104	28	the	the	DET
ftr-479	104	29	effect	effect	NOUN
ftr-479	104	30	of	of	ADP
ftr-479	104	31	such	such	DET
ftr-479	104	32	a	a	DET
ftr-479	104	33	vat	vat	NOUN
ftr-479	104	34	on	on	ADP
ftr-479	104	35	the	the	DET
ftr-479	104	36	overall	overall	ADJ
ftr-479	104	37	intricacy	intricacy	NOUN
ftr-479	104	38	of	of	ADP
ftr-479	104	39	the	the	DET
ftr-479	104	40	tax	tax	NOUN
ftr-479	104	41	system	system	NOUN
ftr-479	104	42	,	,	PUNCT
ftr-479	104	43	it	it	PRON
ftr-479	104	44	is	be	AUX
ftr-479	104	45	necessary	necessary	ADJ
ftr-479	104	46	to	to	PART
ftr-479	104	47	consider	consider	VERB
ftr-479	104	48	the	the	DET
ftr-479	104	49	extent	extent	NOUN
ftr-479	104	50	to	to	PART
ftr-479	104	51	which	which	PRON
ftr-479	104	52	a	a	DET
ftr-479	104	53	vat	vat	NOUN
ftr-479	104	54	possesses	possess	VERB
ftr-479	104	55	inherent	inherent	ADJ
ftr-479	104	56	complexities	complexity	NOUN
ftr-479	104	57	and	and	CCONJ
ftr-479	104	58	the	the	DET
ftr-479	104	59	extent	extent	NOUN
ftr-479	104	60	to	to	PART
ftr-479	104	61	which	which	PRON
ftr-479	104	62	those	those	DET
ftr-479	104	63	complexities	complexity	NOUN
ftr-479	104	64	might	might	AUX
ftr-479	104	65	be	be	AUX
ftr-479	104	66	increased	increase	VERB
ftr-479	104	67	by	by	ADP
ftr-479	104	68	the	the	DET
ftr-479	104	69	political	political	ADJ
ftr-479	104	70	process	process	NOUN
ftr-479	104	71	.	.	PUNCT
ftr-479	105	1	assets	asset	NOUN
ftr-479	105	2	and	and	CCONJ
ftr-479	105	3	goods	good	NOUN
ftr-479	105	4	and	and	CCONJ
ftr-479	105	5	services	service	NOUN
ftr-479	105	6	absorbed	absorb	VERB
ftr-479	105	7	into	into	ADP
ftr-479	105	8	inventory	inventory	NOUN
ftr-479	105	9	.	.	PUNCT
ftr-479	106	1	this	this	DET
ftr-479	106	2	credit	credit	NOUN
ftr-479	106	3	effectively	effectively	ADV
ftr-479	106	4	removes	remove	VERB
ftr-479	106	5	all	all	DET
ftr-479	106	6	capital	capital	NOUN
ftr-479	106	7	expenditures	expenditure	NOUN
ftr-479	106	8	and	and	CCONJ
ftr-479	106	9	inventory	inventory	NOUN
ftr-479	106	10	costs	cost	NOUN
ftr-479	106	11	from	from	ADP
ftr-479	106	12	the	the	DET
ftr-479	106	13	vat	vat	NOUN
ftr-479	106	14	base	base	NOUN
ftr-479	106	15	.	.	PUNCT
ftr-479	107	1	see	see	VERB
ftr-479	107	2	3	3	NUM
ftr-479	107	3	treas	trea	NOUN
ftr-479	107	4	.	.	PUNCT
ftr-479	108	1	dep't	dep't	PROPN
ftr-479	108	2	,	,	PUNCT
ftr-479	108	3	supra	supra	PROPN
ftr-479	108	4	note	note	NOUN
ftr-479	108	5	1	1	NUM
ftr-479	108	6	,	,	PUNCT
ftr-479	108	7	at	at	ADP
ftr-479	108	8	7	7	NUM
ftr-479	108	9	-	-	SYM
ftr-479	108	10	9	9	NUM
ftr-479	108	11	.	.	PUNCT
ftr-479	109	1	see	see	VERB
ftr-479	109	2	also	also	ADV
ftr-479	109	3	bradford	bradford	NOUN
ftr-479	109	4	,	,	PUNCT
ftr-479	109	5	supra	supra	PROPN
ftr-479	109	6	note	note	PROPN
ftr-479	109	7	1	1	NUM
ftr-479	109	8	,	,	PUNCT
ftr-479	109	9	at	at	ADP
ftr-479	109	10	61	61	NUM
ftr-479	109	11	-	-	SYM
ftr-479	109	12	64	64	NUM
ftr-479	109	13	.	.	PUNCT
ftr-479	110	1	9	9	X
ftr-479	110	2	.	.	X
ftr-479	110	3	see	see	VERB
ftr-479	110	4	3	3	NUM
ftr-479	110	5	treas	trea	NOUN
ftr-479	110	6	.	.	PUNCT
ftr-479	111	1	dep't	dep't	PROPN
ftr-479	111	2	,	,	PUNCT
ftr-479	111	3	supra	supra	PROPN
ftr-479	111	4	note	note	NOUN
ftr-479	111	5	1	1	NUM
ftr-479	111	6	,	,	PUNCT
ftr-479	111	7	at	at	ADP
ftr-479	111	8	7	7	NUM
ftr-479	111	9	;	;	PUNCT
ftr-479	111	10	bradford	bradford	NOUN
ftr-479	111	11	,	,	PUNCT
ftr-479	111	12	supra	supra	PROPN
ftr-479	111	13	note	note	PROPN
ftr-479	111	14	1	1	NUM
ftr-479	111	15	,	,	PUNCT
ftr-479	111	16	at	at	ADP
ftr-479	111	17	61	61	NUM
ftr-479	111	18	-	-	SYM
ftr-479	111	19	64	64	NUM
ftr-479	111	20	.	.	PUNCT
ftr-479	112	1	10	10	NUM
ftr-479	112	2	.	.	X
ftr-479	112	3	3	3	NUM
ftr-479	112	4	treas	trea	NOUN
ftr-479	112	5	.	.	PUNCT
ftr-479	113	1	dep't	dep't	PROPN
ftr-479	113	2	,	,	PUNCT
ftr-479	113	3	supra	supra	PROPN
ftr-479	113	4	note	note	NOUN
ftr-479	113	5	1	1	NUM
ftr-479	113	6	,	,	PUNCT
ftr-479	113	7	at	at	ADP
ftr-479	113	8	5	5	NUM
ftr-479	113	9	;	;	PUNCT
ftr-479	113	10	bradford	bradford	NOUN
ftr-479	113	11	,	,	PUNCT
ftr-479	113	12	supra	supra	PROPN
ftr-479	113	13	note	note	VERB
ftr-479	114	1	i	i	PRON
ftr-479	114	2	,	,	PUNCT
ftr-479	114	3	at	at	ADP
ftr-479	114	4	61	61	NUM
ftr-479	114	5	,	,	PUNCT
ftr-479	114	6	88	88	NUM
ftr-479	114	7	;	;	PUNCT
ftr-479	114	8	aba	aba	PROPN
ftr-479	114	9	sec	sec	PROPN
ftr-479	114	10	.	.	PROPN
ftr-479	114	11	of	of	ADP
ftr-479	114	12	tax'n	tax'n	NOUN
ftr-479	114	13	,	,	PUNCT
ftr-479	114	14	supra	supra	ADJ
ftr-479	114	15	note	note	NOUN
ftr-479	114	16	2	2	NUM
ftr-479	114	17	,	,	PUNCT
ftr-479	114	18	at	at	ADP
ftr-479	114	19	422	422	NUM
ftr-479	114	20	-	-	SYM
ftr-479	114	21	23	23	NUM
ftr-479	114	22	;	;	PUNCT
ftr-479	114	23	hussey	hussey	PROPN
ftr-479	114	24	&	&	CCONJ
ftr-479	114	25	lubick	lubick	PROPN
ftr-479	114	26	,	,	PUNCT
ftr-479	114	27	supra	supra	PROPN
ftr-479	114	28	note	note	NOUN
ftr-479	114	29	2	2	NUM
ftr-479	114	30	,	,	PUNCT
ftr-479	114	31	at	at	ADP
ftr-479	114	32	105	105	NUM
ftr-479	114	33	,	,	PUNCT
ftr-479	114	34	109	109	NUM
ftr-479	114	35	;	;	PUNCT
ftr-479	114	36	kesselman	kesselman	NOUN
ftr-479	114	37	,	,	PUNCT
ftr-479	114	38	supra	supra	PROPN
ftr-479	114	39	note	note	PROPN
ftr-479	114	40	7	7	NUM
ftr-479	114	41	,	,	PUNCT
ftr-479	114	42	at	at	ADP
ftr-479	114	43	709	709	NUM
ftr-479	114	44	,	,	PUNCT
ftr-479	114	45	718	718	NUM
ftr-479	114	46	;	;	PUNCT
ftr-479	114	47	oldman	oldman	NOUN
ftr-479	114	48	&	&	CCONJ
ftr-479	114	49	schenk	schenk	PROPN
ftr-479	114	50	,	,	PUNCT
ftr-479	114	51	supra	supra	PROPN
ftr-479	114	52	note	note	NOUN
ftr-479	114	53	3	3	NUM
ftr-479	114	54	,	,	PUNCT
ftr-479	114	55	at	at	ADP
ftr-479	114	56	1550	1550	NUM
ftr-479	114	57	,	,	PUNCT
ftr-479	114	58	155	155	NUM
ftr-479	114	59	n.55	n.55	NOUN
ftr-479	114	60	.	.	PUNCT
ftr-479	115	1	see	see	VERB
ftr-479	115	2	also	also	ADV
ftr-479	115	3	s.	s.	PROPN
ftr-479	115	4	2160	2160	NUM
ftr-479	115	5	,	,	PUNCT
ftr-479	115	6	103d	103d	NUM
ftr-479	115	7	cong	cong	NOUN
ftr-479	115	8	.	.	PROPN
ftr-479	115	9	,	,	PUNCT
ftr-479	115	10	2d	2d	NUM
ftr-479	115	11	sess	sess	NOUN
ftr-479	115	12	.	.	PUNCT
ftr-479	116	1	§	§	PROPN
ftr-479	116	2	10013	10013	NUM
ftr-479	116	3	(	(	PUNCT
ftr-479	116	4	1994	1994	NUM
ftr-479	116	5	)	)	PUNCT
ftr-479	116	6	,	,	PUNCT
ftr-479	116	7	reprinted	reprint	VERB
ftr-479	116	8	in	in	ADP
ftr-479	116	9	140	140	NUM
ftr-479	116	10	cong	cong	NOUN
ftr-479	116	11	.	.	PUNCT
ftr-479	117	1	rec	rec	PROPN
ftr-479	117	2	.	.	PUNCT
ftr-479	117	3	s6524	s6524	PROPN
ftr-479	117	4	-	-	PUNCT
ftr-479	117	5	30	30	NUM
ftr-479	117	6	(	(	PUNCT
ftr-479	117	7	daily	daily	PROPN
ftr-479	117	8	ed	ed	NOUN
ftr-479	117	9	.	.	PUNCT
ftr-479	117	10	june	june	PROPN
ftr-479	117	11	7	7	NUM
ftr-479	117	12	,	,	PUNCT
ftr-479	117	13	1994	1994	NUM
ftr-479	117	14	)	)	PUNCT
ftr-479	117	15	.	.	PUNCT
ftr-479	118	1	11	11	NUM
ftr-479	118	2	.	.	PUNCT
ftr-479	119	1	under	under	ADP
ftr-479	119	2	a	a	DET
ftr-479	119	3	rigorously	rigorously	ADV
ftr-479	119	4	principled	principle	VERB
ftr-479	119	5	vat	vat	NOUN
ftr-479	119	6	,	,	PUNCT
ftr-479	119	7	an	an	DET
ftr-479	119	8	employer	employer	NOUN
ftr-479	119	9	's	's	PART
ftr-479	119	10	furnishing	furnishing	NOUN
ftr-479	119	11	of	of	ADP
ftr-479	119	12	goods	good	NOUN
ftr-479	119	13	or	or	CCONJ
ftr-479	119	14	services	service	NOUN
ftr-479	119	15	to	to	ADP
ftr-479	119	16	an	an	DET
ftr-479	119	17	employee	employee	NOUN
ftr-479	119	18	as	as	ADP
ftr-479	119	19	compensation	compensation	NOUN
ftr-479	119	20	is	be	AUX
ftr-479	119	21	a	a	DET
ftr-479	119	22	taxable	taxable	ADJ
ftr-479	119	23	sale	sale	NOUN
ftr-479	119	24	if	if	SCONJ
ftr-479	119	25	the	the	DET
ftr-479	119	26	employee	employee	NOUN
ftr-479	119	27	's	's	PART
ftr-479	119	28	purchase	purchase	NOUN
ftr-479	119	29	of	of	ADP
ftr-479	119	30	these	these	DET
ftr-479	119	31	items	item	NOUN
ftr-479	119	32	would	would	AUX
ftr-479	119	33	be	be	AUX
ftr-479	119	34	a	a	DET
ftr-479	119	35	taxable	taxable	ADJ
ftr-479	119	36	sale	sale	NOUN
ftr-479	119	37	.	.	PUNCT
ftr-479	120	1	3	3	NUM
ftr-479	120	2	treas	trea	NOUN
ftr-479	120	3	.	.	PUNCT
ftr-479	121	1	dep't	dep't	PROPN
ftr-479	121	2	,	,	PUNCT
ftr-479	121	3	supra	supra	PROPN
ftr-479	121	4	note	note	NOUN
ftr-479	121	5	1	1	NUM
ftr-479	121	6	,	,	PUNCT
ftr-479	121	7	at	at	ADP
ftr-479	121	8	80	80	NUM
ftr-479	121	9	-	-	SYM
ftr-479	121	10	81	81	NUM
ftr-479	121	11	.	.	PUNCT
ftr-479	121	12	12	12	NUM
ftr-479	121	13	.	.	PUNCT
ftr-479	122	1	see	see	VERB
ftr-479	122	2	generally	generally	ADV
ftr-479	122	3	general	general	ADJ
ftr-479	122	4	accounting	accounting	NOUN
ftr-479	122	5	office	office	NOUN
ftr-479	122	6	,	,	PUNCT
ftr-479	122	7	value	value	NOUN
ftr-479	122	8	added	add	VERB
ftr-479	122	9	tax	tax	NOUN
ftr-479	122	10	:	:	PUNCT
ftr-479	122	11	administrative	administrative	ADJ
ftr-479	122	12	costs	cost	NOUN
ftr-479	122	13	vary	vary	VERB
ftr-479	122	14	with	with	ADP
ftr-479	122	15	complexity	complexity	NOUN
ftr-479	122	16	and	and	CCONJ
ftr-479	122	17	number	number	NOUN
ftr-479	122	18	of	of	ADP
ftr-479	122	19	businesses	business	NOUN
ftr-479	122	20	29	29	NUM
ftr-479	122	21	(	(	PUNCT
ftr-479	122	22	1993	1993	NUM
ftr-479	122	23	)	)	PUNCT
ftr-479	123	1	[	[	X
ftr-479	123	2	hereinafter	hereinafter	NOUN
ftr-479	123	3	vat	vat	NOUN
ftr-479	123	4	administrative	administrative	ADJ
ftr-479	123	5	costs	cost	NOUN
ftr-479	123	6	]	]	PUNCT
ftr-479	123	7	;	;	PUNCT
ftr-479	123	8	general	general	ADJ
ftr-479	123	9	accounting	accounting	NOUN
ftr-479	123	10	office	office	NOUN
ftr-479	123	11	,	,	PUNCT
ftr-479	123	12	choosing	choose	VERB
ftr-479	123	13	among	among	ADP
ftr-479	123	14	consumption	consumption	NOUN
ftr-479	123	15	taxes	taxis	NOUN
ftr-479	123	16	1314	1314	NUM
ftr-479	123	17	(	(	PUNCT
ftr-479	123	18	1986	1986	NUM
ftr-479	123	19	)	)	PUNCT
ftr-479	123	20	.	.	PUNCT
ftr-479	124	1	13	13	NUM
ftr-479	124	2	.	.	X
ftr-479	125	1	see	see	VERB
ftr-479	125	2	infra	infra	NOUN
ftr-479	125	3	text	text	NOUN
ftr-479	125	4	accompanying	accompany	VERB
ftr-479	125	5	notes	note	NOUN
ftr-479	125	6	42	42	NUM
ftr-479	125	7	-	-	SYM
ftr-479	125	8	54	54	NUM
ftr-479	125	9	.	.	PUNCT
ftr-479	126	1	14	14	NUM
ftr-479	126	2	.	.	PUNCT
ftr-479	127	1	see	see	VERB
ftr-479	127	2	infra	infra	NOUN
ftr-479	127	3	text	text	NOUN
ftr-479	127	4	accompanying	accompany	VERB
ftr-479	127	5	notes	note	NOUN
ftr-479	127	6	55	55	NUM
ftr-479	127	7	-	-	SYM
ftr-479	127	8	119	119	NUM
ftr-479	127	9	.	.	PUNCT
ftr-479	128	1	[	[	X
ftr-479	128	2	vol	vol	NOUN
ftr-479	128	3	2:7	2:7	NUM
ftr-479	128	4	scoping	scope	VERB
ftr-479	128	5	out	out	ADP
ftr-479	128	6	the	the	DET
ftr-479	128	7	uncertain	uncertain	ADJ
ftr-479	128	8	simplification	simplification	NOUN
ftr-479	128	9	effects	effect	NOUN
ftr-479	128	10	b.	b.	PROPN
ftr-479	128	11	is	be	AUX
ftr-479	128	12	a	a	DET
ftr-479	128	13	vat	vat	NOUN
ftr-479	128	14	inherently	inherently	ADV
ftr-479	128	15	simple	simple	ADJ
ftr-479	128	16	or	or	CCONJ
ftr-479	128	17	inherently	inherently	ADV
ftr-479	128	18	complex	complex	ADJ
ftr-479	128	19	?	?	PUNCT
ftr-479	129	1	a	a	DET
ftr-479	129	2	vat	vat	NOUN
ftr-479	129	3	inherently	inherently	ADV
ftr-479	129	4	entails	entail	VERB
ftr-479	129	5	significant	significant	ADJ
ftr-479	129	6	complexity	complexity	NOUN
ftr-479	129	7	.	.	PUNCT
ftr-479	130	1	millions	million	NOUN
ftr-479	130	2	of	of	ADP
ftr-479	130	3	businesses	business	NOUN
ftr-479	130	4	must	must	AUX
ftr-479	130	5	make	make	VERB
ftr-479	130	6	periodic	periodic	ADJ
ftr-479	130	7	returns	return	NOUN
ftr-479	130	8	and	and	CCONJ
ftr-479	130	9	remittances	remittance	NOUN
ftr-479	130	10	,	,	PUNCT
ftr-479	130	11	perhaps	perhaps	ADV
ftr-479	130	12	as	as	ADV
ftr-479	130	13	often	often	ADV
ftr-479	130	14	as	as	ADP
ftr-479	130	15	monthly	monthly	ADV
ftr-479	130	16	.	.	PUNCT
ftr-479	130	17	'	'	PUNCT
ftr-479	131	1	5	5	NUM
ftr-479	131	2	these	these	DET
ftr-479	131	3	payments	payment	NOUN
ftr-479	131	4	and	and	CCONJ
ftr-479	131	5	returns	return	NOUN
ftr-479	131	6	must	must	AUX
ftr-479	131	7	be	be	AUX
ftr-479	131	8	processed	process	VERB
ftr-479	131	9	,	,	PUNCT
ftr-479	131	10	and	and	CCONJ
ftr-479	131	11	the	the	DET
ftr-479	131	12	returns	return	NOUN
ftr-479	131	13	must	must	AUX
ftr-479	131	14	be	be	AUX
ftr-479	131	15	audited	audit	VERB
ftr-479	131	16	.	.	PUNCT
ftr-479	132	1	without	without	ADP
ftr-479	132	2	audits	audits	NOUN
ftr-479	132	3	,	,	PUNCT
ftr-479	132	4	taxpayers	taxpayer	NOUN
ftr-479	132	5	would	would	AUX
ftr-479	132	6	cheat	cheat	VERB
ftr-479	132	7	by	by	ADP
ftr-479	132	8	diverting	divert	VERB
ftr-479	132	9	amounts	amount	NOUN
ftr-479	132	10	owed	owe	VERB
ftr-479	132	11	to	to	ADP
ftr-479	132	12	the	the	DET
ftr-479	132	13	government	government	NOUN
ftr-479	132	14	,	,	PUNCT
ftr-479	132	15	'	'	PUNCT
ftr-479	132	16	6	6	NUM
ftr-479	132	17	by	by	ADP
ftr-479	132	18	overstating	overstate	VERB
ftr-479	132	19	vat	vat	NOUN
ftr-479	132	20	payments	payment	NOUN
ftr-479	132	21	to	to	ADP
ftr-479	132	22	vendors	vendor	NOUN
ftr-479	132	23	and	and	CCONJ
ftr-479	132	24	understating	understate	VERB
ftr-479	132	25	vat	vat	NOUN
ftr-479	132	26	collections	collection	NOUN
ftr-479	132	27	from	from	ADP
ftr-479	132	28	customers	customer	NOUN
ftr-479	132	29	,	,	PUNCT
ftr-479	132	30	7	7	NUM
ftr-479	132	31	by	by	ADP
ftr-479	132	32	misclassifying	misclassifye	VERB
ftr-479	132	33	goods	good	NOUN
ftr-479	132	34	and	and	CCONJ
ftr-479	132	35	services	service	NOUN
ftr-479	132	36	if	if	SCONJ
ftr-479	132	37	the	the	DET
ftr-479	132	38	vat	vat	NOUN
ftr-479	132	39	has	have	VERB
ftr-479	132	40	multiple	multiple	ADJ
ftr-479	132	41	rates	rate	NOUN
ftr-479	132	42	,	,	PUNCT
ftr-479	132	43	'	'	PUNCT
ftr-479	132	44	8	8	NUM
ftr-479	132	45	and	and	CCONJ
ftr-479	132	46	by	by	ADP
ftr-479	132	47	claiming	claim	VERB
ftr-479	132	48	that	that	SCONJ
ftr-479	132	49	domestic	domestic	ADJ
ftr-479	132	50	sales	sale	NOUN
ftr-479	132	51	are	be	AUX
ftr-479	132	52	zero	zero	NUM
ftr-479	132	53	-	-	PUNCT
ftr-479	132	54	rated	rate	VERB
ftr-479	132	55	export	export	NOUN
ftr-479	132	56	sales	sale	NOUN
ftr-479	132	57	.	.	PUNCT
ftr-479	132	58	'	'	PUNCT
ftr-479	133	1	9	9	NUM
ftr-479	133	2	the	the	DET
ftr-479	133	3	resulting	result	VERB
ftr-479	133	4	administrative	administrative	ADJ
ftr-479	133	5	complexities	complexity	NOUN
ftr-479	133	6	are	be	AUX
ftr-479	133	7	hardly	hardly	ADV
ftr-479	133	8	trivial	trivial	ADJ
ftr-479	133	9	.	.	PUNCT
ftr-479	134	1	the	the	DET
ftr-479	134	2	internal	internal	ADJ
ftr-479	134	3	revenue	revenue	NOUN
ftr-479	134	4	service	service	NOUN
ftr-479	134	5	estimated	estimate	VERB
ftr-479	134	6	in	in	ADP
ftr-479	134	7	1984	1984	NUM
ftr-479	134	8	that	that	SCONJ
ftr-479	134	9	a	a	DET
ftr-479	134	10	vat	vat	NOUN
ftr-479	134	11	would	would	AUX
ftr-479	134	12	involve	involve	VERB
ftr-479	134	13	up	up	ADP
ftr-479	134	14	to	to	PART
ftr-479	134	15	20	20	NUM
ftr-479	134	16	million	million	NUM
ftr-479	134	17	taxpayers	taxpayer	NOUN
ftr-479	134	18	,	,	PUNCT
ftr-479	134	19	would	would	AUX
ftr-479	134	20	necessitate	necessitate	VERB
ftr-479	134	21	hiring	hire	VERB
ftr-479	134	22	20,000	20,000	NUM
ftr-479	134	23	additional	additional	ADJ
ftr-479	134	24	irs	irs	PROPN
ftr-479	134	25	employees	employee	NOUN
ftr-479	134	26	,	,	PUNCT
ftr-479	134	27	and	and	CCONJ
ftr-479	134	28	would	would	AUX
ftr-479	134	29	,	,	PUNCT
ftr-479	134	30	when	when	SCONJ
ftr-479	134	31	fully	fully	ADV
ftr-479	134	32	phased	phase	VERB
ftr-479	134	33	in	in	ADP
ftr-479	134	34	,	,	PUNCT
ftr-479	134	35	require	require	VERB
ftr-479	134	36	$	$	SYM
ftr-479	134	37	700	700	NUM
ftr-479	134	38	million	million	NUM
ftr-479	134	39	of	of	ADP
ftr-479	134	40	annual	annual	ADJ
ftr-479	134	41	irs	irs	PROPN
ftr-479	134	42	administration	administration	NOUN
ftr-479	134	43	costs.20	costs.20	PROPN
ftr-479	134	44	the	the	DET
ftr-479	134	45	general	general	ADJ
ftr-479	134	46	accounting	accounting	PROPN
ftr-479	134	47	office	office	NOUN
ftr-479	134	48	estimated	estimate	VERB
ftr-479	134	49	in	in	ADP
ftr-479	134	50	1993	1993	NUM
ftr-479	134	51	that	that	SCONJ
ftr-479	134	52	a	a	DET
ftr-479	134	53	u.s	u.s	PROPN
ftr-479	134	54	.	.	PROPN
ftr-479	134	55	vat	vat	NOUN
ftr-479	134	56	would	would	AUX
ftr-479	134	57	have	have	VERB
ftr-479	134	58	9	9	NUM
ftr-479	134	59	million	million	NUM
ftr-479	134	60	to	to	PART
ftr-479	134	61	24	24	NUM
ftr-479	134	62	million	million	NUM
ftr-479	134	63	taxpayers	taxpayer	NOUN
ftr-479	134	64	,	,	PUNCT
ftr-479	134	65	depending	depend	VERB
ftr-479	134	66	on	on	ADP
ftr-479	134	67	the	the	DET
ftr-479	134	68	size	size	NOUN
ftr-479	134	69	of	of	ADP
ftr-479	134	70	an	an	DET
ftr-479	134	71	assumed	assume	VERB
ftr-479	134	72	small	small	ADJ
ftr-479	134	73	business	business	NOUN
ftr-479	134	74	exclusion,2	exclusion,2	NOUN
ftr-479	134	75	'	'	PUNCT
ftr-479	134	76	and	and	CCONJ
ftr-479	134	77	that	that	SCONJ
ftr-479	134	78	administration	administration	NOUN
ftr-479	134	79	costs	cost	NOUN
ftr-479	134	80	could	could	AUX
ftr-479	134	81	be	be	AUX
ftr-479	134	82	as	as	ADV
ftr-479	134	83	high	high	ADJ
ftr-479	134	84	as	as	ADP
ftr-479	134	85	$	$	SYM
ftr-479	134	86	1.83	1.83	NUM
ftr-479	134	87	billion	billion	NUM
ftr-479	134	88	annually	annually	ADV
ftr-479	134	89	,	,	PUNCT
ftr-479	134	90	plus	plus	CCONJ
ftr-479	134	91	up	up	ADP
ftr-479	134	92	to	to	ADP
ftr-479	134	93	an	an	DET
ftr-479	134	94	additional	additional	ADJ
ftr-479	134	95	$	$	SYM
ftr-479	134	96	700	700	NUM
ftr-479	134	97	million	million	NUM
ftr-479	134	98	if	if	SCONJ
ftr-479	134	99	there	there	PRON
ftr-479	134	100	were	be	VERB
ftr-479	134	101	exemptions	exemption	NOUN
ftr-479	134	102	and	and	CCONJ
ftr-479	134	103	multiple	multiple	ADJ
ftr-479	134	104	rates.states	rates.state	NOUN
ftr-479	134	105	15	15	NUM
ftr-479	134	106	.	.	PUNCT
ftr-479	135	1	see	see	VERB
ftr-479	135	2	,	,	PUNCT
ftr-479	135	3	e.g.	e.g.	ADV
ftr-479	135	4	,	,	PUNCT
ftr-479	135	5	hussey	hussey	PROPN
ftr-479	135	6	&	&	CCONJ
ftr-479	135	7	lubick	lubick	PROPN
ftr-479	135	8	,	,	PUNCT
ftr-479	135	9	supra	supra	PROPN
ftr-479	135	10	note	note	NOUN
ftr-479	135	11	2	2	NUM
ftr-479	135	12	,	,	PUNCT
ftr-479	135	13	at	at	ADP
ftr-479	135	14	224	224	NUM
ftr-479	135	15	.	.	PUNCT
ftr-479	136	1	16	16	NUM
ftr-479	136	2	.	.	PUNCT
ftr-479	137	1	vat	vat	NOUN
ftr-479	137	2	administrative	administrative	ADJ
ftr-479	137	3	costs	cost	NOUN
ftr-479	137	4	,	,	PUNCT
ftr-479	137	5	supra	supra	PROPN
ftr-479	137	6	note	note	NOUN
ftr-479	137	7	12	12	NUM
ftr-479	137	8	,	,	PUNCT
ftr-479	137	9	at	at	ADP
ftr-479	137	10	43	43	NUM
ftr-479	137	11	.	.	PUNCT
ftr-479	138	1	17	17	NUM
ftr-479	138	2	.	.	PUNCT
ftr-479	139	1	i	i	PRON
ftr-479	139	2	d.	d.	PROPN
ftr-479	139	3	at	at	ADP
ftr-479	139	4	46	46	NUM
ftr-479	139	5	.	.	PUNCT
ftr-479	140	1	see	see	VERB
ftr-479	140	2	also	also	ADV
ftr-479	140	3	kesselman	kesselman	NOUN
ftr-479	140	4	,	,	PUNCT
ftr-479	140	5	supra	supra	PROPN
ftr-479	140	6	note	note	PROPN
ftr-479	140	7	7	7	NUM
ftr-479	140	8	,	,	PUNCT
ftr-479	140	9	at	at	ADP
ftr-479	140	10	774	774	NUM
ftr-479	140	11	-	-	SYM
ftr-479	140	12	75	75	NUM
ftr-479	140	13	.	.	PUNCT
ftr-479	140	14	18	18	NUM
ftr-479	140	15	.	.	PUNCT
ftr-479	141	1	vats	vat	NOUN
ftr-479	141	2	are	be	AUX
ftr-479	141	3	often	often	ADV
ftr-479	141	4	imposed	impose	VERB
ftr-479	141	5	at	at	ADP
ftr-479	141	6	a	a	DET
ftr-479	141	7	lower	low	ADJ
ftr-479	141	8	or	or	CCONJ
ftr-479	141	9	zero	zero	NUM
ftr-479	141	10	rate	rate	NOUN
ftr-479	141	11	on	on	ADP
ftr-479	141	12	food	food	NOUN
ftr-479	141	13	and	and	CCONJ
ftr-479	141	14	medical	medical	ADJ
ftr-479	141	15	supplies	supply	NOUN
ftr-479	141	16	.	.	PUNCT
ftr-479	142	1	see	see	VERB
ftr-479	142	2	infra	infra	NOUN
ftr-479	142	3	note	note	VERB
ftr-479	142	4	24	24	NUM
ftr-479	142	5	.	.	PUNCT
ftr-479	143	1	this	this	PRON
ftr-479	143	2	creates	create	VERB
ftr-479	143	3	an	an	DET
ftr-479	143	4	incentive	incentive	NOUN
ftr-479	143	5	for	for	SCONJ
ftr-479	143	6	sellers	seller	NOUN
ftr-479	143	7	to	to	PART
ftr-479	143	8	misclassify	misclassify	VERB
ftr-479	143	9	items	item	NOUN
ftr-479	143	10	in	in	ADP
ftr-479	143	11	order	order	NOUN
ftr-479	143	12	to	to	PART
ftr-479	143	13	take	take	VERB
ftr-479	143	14	advantage	advantage	NOUN
ftr-479	143	15	of	of	ADP
ftr-479	143	16	the	the	DET
ftr-479	143	17	more	more	ADV
ftr-479	143	18	favorable	favorable	ADJ
ftr-479	143	19	rate	rate	NOUN
ftr-479	143	20	.	.	PUNCT
ftr-479	144	1	see	see	VERB
ftr-479	144	2	generally	generally	ADV
ftr-479	144	3	william	william	PROPN
ftr-479	144	4	h.	h.	PROPN
ftr-479	144	5	morris	morris	PROPN
ftr-479	144	6	,	,	PUNCT
ftr-479	144	7	a	a	DET
ftr-479	144	8	"	"	PUNCT
ftr-479	144	9	national	national	ADJ
ftr-479	144	10	debate	debate	NOUN
ftr-479	144	11	"	"	PUNCT
ftr-479	144	12	on	on	ADP
ftr-479	144	13	vat	vat	NOUN
ftr-479	144	14	:	:	PUNCT
ftr-479	144	15	the	the	DET
ftr-479	144	16	gibbons	gibbon	NOUN
ftr-479	144	17	proposal	proposal	NOUN
ftr-479	144	18	,	,	PUNCT
ftr-479	144	19	60	60	NUM
ftr-479	144	20	tax	tax	NOUN
ftr-479	144	21	notes	note	NOUN
ftr-479	144	22	1259	1259	NUM
ftr-479	144	23	,	,	PUNCT
ftr-479	144	24	1264	1264	NUM
ftr-479	144	25	-	-	SYM
ftr-479	144	26	65	65	NUM
ftr-479	144	27	(	(	PUNCT
ftr-479	144	28	aug	aug	PROPN
ftr-479	144	29	.	.	PROPN
ftr-479	144	30	30	30	NUM
ftr-479	144	31	,	,	PUNCT
ftr-479	144	32	1993	1993	NUM
ftr-479	144	33	)	)	PUNCT
ftr-479	144	34	;	;	PUNCT
ftr-479	144	35	james	james	PROPN
ftr-479	144	36	w.	w.	PROPN
ftr-479	144	37	wetzler	wetzler	PROPN
ftr-479	144	38	,	,	PUNCT
ftr-479	144	39	the	the	DET
ftr-479	144	40	value	value	NOUN
ftr-479	144	41	added	add	VERB
ftr-479	144	42	tax	tax	NOUN
ftr-479	144	43	:	:	PUNCT
ftr-479	144	44	the	the	DET
ftr-479	144	45	relevance	relevance	NOUN
ftr-479	144	46	of	of	ADP
ftr-479	144	47	states	state	NOUN
ftr-479	144	48	'	'	PART
ftr-479	144	49	sales	sale	NOUN
ftr-479	144	50	tax	tax	NOUN
ftr-479	144	51	experience	experience	NOUN
ftr-479	144	52	.	.	PUNCT
ftr-479	145	1	52	52	NUM
ftr-479	145	2	tax	tax	NOUN
ftr-479	145	3	notes	note	NOUN
ftr-479	145	4	719	719	NUM
ftr-479	145	5	,	,	PUNCT
ftr-479	145	6	720	720	NUM
ftr-479	145	7	(	(	PUNCT
ftr-479	145	8	aug	aug	PROPN
ftr-479	145	9	.	.	PROPN
ftr-479	145	10	5	5	NUM
ftr-479	145	11	,	,	PUNCT
ftr-479	145	12	1991	1991	NUM
ftr-479	145	13	)	)	PUNCT
ftr-479	145	14	.	.	PUNCT
ftr-479	146	1	19	19	NUM
ftr-479	146	2	.	.	PUNCT
ftr-479	147	1	the	the	DET
ftr-479	147	2	vat	vat	NOUN
ftr-479	147	3	rate	rate	NOUN
ftr-479	147	4	for	for	ADP
ftr-479	147	5	export	export	NOUN
ftr-479	147	6	sales	sale	NOUN
ftr-479	147	7	is	be	AUX
ftr-479	147	8	typically	typically	ADV
ftr-479	147	9	zero	zero	NUM
ftr-479	147	10	.	.	PUNCT
ftr-479	147	11	3	3	NUM
ftr-479	147	12	treas	trea	NOUN
ftr-479	147	13	.	.	PUNCT
ftr-479	148	1	dep't	dep't	NOUN
ftr-479	148	2	.	.	PUNCT
ftr-479	149	1	supra	supra	PROPN
ftr-479	149	2	note	note	PROPN
ftr-479	149	3	1	1	NUM
ftr-479	149	4	,	,	PUNCT
ftr-479	149	5	at	at	ADP
ftr-479	149	6	11	11	NUM
ftr-479	149	7	-	-	SYM
ftr-479	149	8	13	13	NUM
ftr-479	149	9	,	,	PUNCT
ftr-479	149	10	45	45	NUM
ftr-479	149	11	-	-	SYM
ftr-479	149	12	46	46	NUM
ftr-479	149	13	.	.	PUNCT
ftr-479	150	1	see	see	VERB
ftr-479	150	2	also	also	ADV
ftr-479	150	3	morris	morris	PROPN
ftr-479	150	4	,	,	PUNCT
ftr-479	150	5	supra	supra	PROPN
ftr-479	150	6	note	note	PROPN
ftr-479	150	7	18	18	NUM
ftr-479	150	8	,	,	PUNCT
ftr-479	150	9	at	at	ADP
ftr-479	150	10	1268	1268	NUM
ftr-479	150	11	.	.	PUNCT
ftr-479	151	1	this	this	PRON
ftr-479	151	2	gives	give	VERB
ftr-479	151	3	sellers	seller	NOUN
ftr-479	151	4	an	an	DET
ftr-479	151	5	incentive	incentive	NOUN
ftr-479	151	6	to	to	PART
ftr-479	151	7	characterize	characterize	VERB
ftr-479	151	8	domestic	domestic	ADJ
ftr-479	151	9	sales	sale	NOUN
ftr-479	151	10	as	as	ADP
ftr-479	151	11	export	export	NOUN
ftr-479	151	12	transactions	transaction	NOUN
ftr-479	151	13	because	because	SCONJ
ftr-479	151	14	a	a	DET
ftr-479	151	15	successful	successful	ADJ
ftr-479	151	16	misclassification	misclassification	NOUN
ftr-479	151	17	causes	cause	VERB
ftr-479	151	18	the	the	DET
ftr-479	151	19	sale	sale	NOUN
ftr-479	151	20	to	to	PART
ftr-479	151	21	be	be	AUX
ftr-479	151	22	tax	tax	NOUN
ftr-479	151	23	-	-	PUNCT
ftr-479	151	24	free	free	ADJ
ftr-479	151	25	even	even	ADV
ftr-479	151	26	though	though	SCONJ
ftr-479	151	27	the	the	DET
ftr-479	151	28	seller	seller	NOUN
ftr-479	151	29	gets	get	VERB
ftr-479	151	30	a	a	DET
ftr-479	151	31	credit	credit	NOUN
ftr-479	151	32	for	for	ADP
ftr-479	151	33	vat	vat	NOUN
ftr-479	151	34	paid	pay	VERB
ftr-479	151	35	on	on	ADP
ftr-479	151	36	inputs	input	NOUN
ftr-479	151	37	used	use	VERB
ftr-479	151	38	to	to	PART
ftr-479	151	39	produce	produce	VERB
ftr-479	151	40	the	the	DET
ftr-479	151	41	sold	sell	VERB
ftr-479	151	42	item	item	NOUN
ftr-479	151	43	and	and	CCONJ
ftr-479	151	44	thus	thus	ADV
ftr-479	151	45	obtains	obtain	VERB
ftr-479	151	46	a	a	DET
ftr-479	151	47	vat	vat	NOUN
ftr-479	151	48	refund	refund	NOUN
ftr-479	151	49	.	.	PUNCT
ftr-479	152	1	see	see	VERB
ftr-479	152	2	vat	vat	NOUN
ftr-479	152	3	administrative	administrative	ADJ
ftr-479	152	4	costs	cost	NOUN
ftr-479	152	5	,	,	PUNCT
ftr-479	152	6	supra	supra	PROPN
ftr-479	152	7	note	note	NOUN
ftr-479	152	8	12	12	NUM
ftr-479	152	9	,	,	PUNCT
ftr-479	152	10	at	at	ADP
ftr-479	152	11	46	46	NUM
ftr-479	152	12	.	.	PUNCT
ftr-479	152	13	20	20	NUM
ftr-479	152	14	.	.	NOUN
ftr-479	152	15	3	3	NUM
ftr-479	152	16	treas	trea	NOUN
ftr-479	152	17	.	.	PUNCT
ftr-479	153	1	dep't	dep't	PROPN
ftr-479	153	2	,	,	PUNCT
ftr-479	153	3	supra	supra	PROPN
ftr-479	153	4	note	note	NOUN
ftr-479	153	5	1	1	NUM
ftr-479	153	6	,	,	PUNCT
ftr-479	153	7	at	at	ADP
ftr-479	153	8	111	111	NUM
ftr-479	153	9	,	,	PUNCT
ftr-479	153	10	122	122	NUM
ftr-479	153	11	.	.	PUNCT
ftr-479	154	1	in	in	ADP
ftr-479	154	2	making	make	VERB
ftr-479	154	3	these	these	DET
ftr-479	154	4	estimates	estimate	NOUN
ftr-479	154	5	,	,	PUNCT
ftr-479	154	6	it	it	PRON
ftr-479	154	7	was	be	AUX
ftr-479	154	8	assumed	assume	VERB
ftr-479	154	9	that	that	SCONJ
ftr-479	154	10	the	the	DET
ftr-479	154	11	vat	vat	NOUN
ftr-479	154	12	would	would	AUX
ftr-479	154	13	coexist	coexist	VERB
ftr-479	154	14	with	with	ADP
ftr-479	154	15	the	the	DET
ftr-479	154	16	income	income	NOUN
ftr-479	154	17	tax	tax	NOUN
ftr-479	154	18	.	.	PUNCT
ftr-479	155	1	i	i	PRON
ftr-479	155	2	d.	d.	PROPN
ftr-479	155	3	at	at	ADP
ftr-479	155	4	i	i	PRON
ftr-479	155	5	11	11	NUM
ftr-479	155	6	.	.	PUNCT
ftr-479	156	1	21	21	NUM
ftr-479	156	2	.	.	X
ftr-479	157	1	vat	vat	NOUN
ftr-479	157	2	administrative	administrative	ADJ
ftr-479	157	3	costs	cost	NOUN
ftr-479	157	4	,	,	PUNCT
ftr-479	157	5	supra	supra	PROPN
ftr-479	157	6	note	note	NOUN
ftr-479	157	7	12	12	NUM
ftr-479	157	8	,	,	PUNCT
ftr-479	157	9	at	at	ADP
ftr-479	157	10	3	3	NUM
ftr-479	157	11	-	-	SYM
ftr-479	157	12	4	4	NUM
ftr-479	157	13	,	,	PUNCT
ftr-479	157	14	6	6	NUM
ftr-479	157	15	,	,	PUNCT
ftr-479	157	16	102	102	NUM
ftr-479	157	17	.	.	PUNCT
ftr-479	158	1	for	for	ADP
ftr-479	158	2	small	small	ADJ
ftr-479	158	3	business	business	NOUN
ftr-479	158	4	exclusions	exclusion	NOUN
ftr-479	158	5	,	,	PUNCT
ftr-479	158	6	see	see	VERB
ftr-479	158	7	infra	infra	NOUN
ftr-479	158	8	text	text	NOUN
ftr-479	158	9	accompanying	accompany	VERB
ftr-479	158	10	notes	note	NOUN
ftr-479	158	11	32	32	NUM
ftr-479	158	12	-	-	SYM
ftr-479	158	13	34	34	NUM
ftr-479	158	14	.	.	PUNCT
ftr-479	159	1	22	22	NUM
ftr-479	159	2	.	.	PUNCT
ftr-479	160	1	vat	vat	NOUN
ftr-479	160	2	administrative	administrative	ADJ
ftr-479	160	3	costs	cost	NOUN
ftr-479	160	4	,	,	PUNCT
ftr-479	160	5	supra	supra	PROPN
ftr-479	160	6	note	note	NOUN
ftr-479	160	7	12	12	NUM
ftr-479	160	8	,	,	PUNCT
ftr-479	160	9	at	at	ADP
ftr-479	160	10	3	3	NUM
ftr-479	160	11	.	.	PUNCT
ftr-479	161	1	the	the	DET
ftr-479	161	2	1984	1984	NUM
ftr-479	161	3	treasury	treasury	PROPN
ftr-479	161	4	department	department	PROPN
ftr-479	161	5	and	and	CCONJ
ftr-479	161	6	1993	1993	NUM
ftr-479	161	7	general	general	ADJ
ftr-479	161	8	accounting	accounting	NOUN
ftr-479	161	9	office	office	NOUN
ftr-479	161	10	estimates	estimate	NOUN
ftr-479	161	11	have	have	AUX
ftr-479	161	12	been	be	AUX
ftr-479	161	13	implicitly	implicitly	ADV
ftr-479	161	14	criticized	criticize	VERB
ftr-479	161	15	by	by	ADP
ftr-479	161	16	sijbren	sijbren	PROPN
ftr-479	161	17	cnossen	cnossen	PROPN
ftr-479	161	18	as	as	ADP
ftr-479	161	19	overly	overly	ADV
ftr-479	161	20	pessimistic	pessimistic	ADJ
ftr-479	161	21	.	.	PUNCT
ftr-479	162	1	sijbren	sijbren	PROPN
ftr-479	162	2	cnossen	cnossen	PROPN
ftr-479	162	3	,	,	PUNCT
ftr-479	162	4	administrative	administrative	ADJ
ftr-479	162	5	and	and	CCONJ
ftr-479	162	6	compliance	compliance	NOUN
ftr-479	162	7	costs	cost	NOUN
ftr-479	162	8	of	of	ADP
ftr-479	162	9	the	the	DET
ftr-479	162	10	vat	vat	NOUN
ftr-479	162	11	:	:	PUNCT
ftr-479	162	12	a	a	DET
ftr-479	162	13	review	review	NOUN
ftr-479	162	14	of	of	ADP
ftr-479	162	15	the	the	DET
ftr-479	162	16	evidence	evidence	NOUN
ftr-479	162	17	,	,	PUNCT
ftr-479	162	18	63	63	NUM
ftr-479	162	19	tax	tax	NOUN
ftr-479	162	20	notes	note	NOUN
ftr-479	162	21	1609	1609	NUM
ftr-479	162	22	,	,	PUNCT
ftr-479	162	23	1610	1610	NUM
ftr-479	162	24	(	(	PUNCT
ftr-479	162	25	june	june	PROPN
ftr-479	162	26	20	20	NUM
ftr-479	162	27	,	,	PUNCT
ftr-479	162	28	1994	1994	NUM
ftr-479	162	29	)	)	PUNCT
ftr-479	162	30	.	.	PUNCT
ftr-479	163	1	cnossen	cnossen	PROPN
ftr-479	163	2	gives	give	VERB
ftr-479	163	3	as	as	ADP
ftr-479	163	4	his	his	PRON
ftr-479	163	5	own	own	ADJ
ftr-479	163	6	estimates	estimate	NOUN
ftr-479	163	7	an	an	DET
ftr-479	163	8	annual	annual	ADJ
ftr-479	163	9	u.s	u.s	PROPN
ftr-479	163	10	.	.	PROPN
ftr-479	163	11	vat	vat	NOUN
ftr-479	163	12	administrative	administrative	ADJ
ftr-479	163	13	cost	cost	NOUN
ftr-479	163	14	of	of	ADP
ftr-479	163	15	si	si	NOUN
ftr-479	163	16	billion	billion	NUM
ftr-479	163	17	in	in	ADP
ftr-479	163	18	1995	1995	NUM
ftr-479	163	19	and	and	CCONJ
ftr-479	163	20	an	an	DET
ftr-479	163	21	annual	annual	ADJ
ftr-479	163	22	aggregate	aggregate	ADJ
ftr-479	163	23	taxpayer	taxpayer	NOUN
ftr-479	163	24	compliance	compliance	NOUN
ftr-479	163	25	cost	cost	NOUN
ftr-479	163	26	of	of	ADP
ftr-479	163	27	$	$	SYM
ftr-479	163	28	5	5	NUM
ftr-479	163	29	billion	billion	NUM
ftr-479	163	30	in	in	ADP
ftr-479	163	31	1995	1995	NUM
ftr-479	163	32	.	.	PUNCT
ftr-479	164	1	i	i	PRON
ftr-479	164	2	d.	d.	PROPN
ftr-479	164	3	however	however	ADV
ftr-479	164	4	,	,	PUNCT
ftr-479	164	5	these	these	DET
ftr-479	164	6	amounts	amount	NOUN
ftr-479	164	7	seem	seem	VERB
ftr-479	164	8	sufficiently	sufficiently	ADV
ftr-479	164	9	large	large	ADJ
ftr-479	164	10	to	to	PART
ftr-479	164	11	imply	imply	VERB
ftr-479	164	12	significant	significant	ADJ
ftr-479	164	13	complexity	complexity	NOUN
ftr-479	164	14	.	.	PUNCT
ftr-479	165	1	furthermore	furthermore	ADV
ftr-479	165	2	,	,	PUNCT
ftr-479	165	3	cnossen	cnossen	PROPN
ftr-479	165	4	's	's	PART
ftr-479	165	5	estimates	estimate	NOUN
ftr-479	165	6	are	be	AUX
ftr-479	165	7	19951	19951	NUM
ftr-479	165	8	florida	florida	PROPN
ftr-479	165	9	tax	tax	NOUN
ftr-479	165	10	review	review	NOUN
ftr-479	165	11	with	with	ADP
ftr-479	165	12	retail	retail	ADJ
ftr-479	165	13	sales	sale	NOUN
ftr-479	165	14	taxes	taxis	NOUN
ftr-479	165	15	and	and	CCONJ
ftr-479	165	16	european	european	ADJ
ftr-479	165	17	countries	country	NOUN
ftr-479	165	18	with	with	ADP
ftr-479	165	19	vats	vat	NOUN
ftr-479	165	20	have	have	AUX
ftr-479	165	21	been	be	AUX
ftr-479	165	22	unable	unable	ADJ
ftr-479	165	23	to	to	PART
ftr-479	165	24	resist	resist	VERB
ftr-479	165	25	pressures	pressure	NOUN
ftr-479	165	26	for	for	ADP
ftr-479	165	27	exemptions	exemption	NOUN
ftr-479	165	28	and	and	CCONJ
ftr-479	165	29	multiple	multiple	ADJ
ftr-479	165	30	rates,23	rates,23	PROPN
ftr-479	165	31	and	and	CCONJ
ftr-479	165	32	we	we	PRON
ftr-479	165	33	should	should	AUX
ftr-479	165	34	therefore	therefore	ADV
ftr-479	165	35	expect	expect	VERB
ftr-479	165	36	to	to	PART
ftr-479	165	37	find	find	VERB
ftr-479	165	38	such	such	ADJ
ftr-479	165	39	features	feature	NOUN
ftr-479	165	40	,	,	PUNCT
ftr-479	165	41	and	and	CCONJ
ftr-479	165	42	their	their	PRON
ftr-479	165	43	resulting	result	VERB
ftr-479	165	44	costs	cost	NOUN
ftr-479	165	45	,	,	PUNCT
ftr-479	165	46	in	in	ADP
ftr-479	165	47	a	a	DET
ftr-479	165	48	u.s	u.s	PROPN
ftr-479	165	49	.	.	PROPN
ftr-479	165	50	national	national	ADJ
ftr-479	165	51	vat	vat	NOUN
ftr-479	165	52	.	.	PUNCT
ftr-479	166	1	24	24	NUM
ftr-479	166	2	these	these	DET
ftr-479	166	3	estimates	estimate	NOUN
ftr-479	166	4	imply	imply	VERB
ftr-479	166	5	large	large	ADJ
ftr-479	166	6	numbers	number	NOUN
ftr-479	166	7	of	of	ADP
ftr-479	166	8	taxpayers	taxpayer	NOUN
ftr-479	166	9	and	and	CCONJ
ftr-479	166	10	overly	overly	ADV
ftr-479	166	11	optimistic	optimistic	ADJ
ftr-479	166	12	in	in	ADP
ftr-479	166	13	that	that	SCONJ
ftr-479	166	14	they	they	PRON
ftr-479	166	15	assume	assume	VERB
ftr-479	166	16	adoption	adoption	NOUN
ftr-479	166	17	of	of	ADP
ftr-479	166	18	a	a	DET
ftr-479	166	19	single	single	ADJ
ftr-479	166	20	-	-	PUNCT
ftr-479	166	21	rate	rate	NOUN
ftr-479	166	22	vat	vat	NOUN
ftr-479	166	23	.	.	PUNCT
ftr-479	167	1	i	i	PRON
ftr-479	167	2	d.	d.	PROPN
ftr-479	167	3	as	as	SCONJ
ftr-479	167	4	noted	note	VERB
ftr-479	167	5	below	below	ADV
ftr-479	167	6	,	,	PUNCT
ftr-479	167	7	this	this	PRON
ftr-479	167	8	seems	seem	VERB
ftr-479	167	9	unlikely	unlikely	ADJ
ftr-479	167	10	.	.	PUNCT
ftr-479	168	1	23	23	NUM
ftr-479	168	2	.	.	PUNCT
ftr-479	169	1	see	see	VERB
ftr-479	169	2	3	3	NUM
ftr-479	169	3	treas	trea	NOUN
ftr-479	169	4	.	.	PUNCT
ftr-479	170	1	dep't	dep't	PROPN
ftr-479	170	2	,	,	PUNCT
ftr-479	170	3	supra	supra	PROPN
ftr-479	170	4	note	note	NOUN
ftr-479	170	5	1	1	NUM
ftr-479	170	6	,	,	PUNCT
ftr-479	170	7	at	at	ADP
ftr-479	170	8	44	44	NUM
ftr-479	170	9	;	;	PUNCT
ftr-479	170	10	vat	vat	NOUN
ftr-479	170	11	administrative	administrative	ADJ
ftr-479	170	12	costs	cost	NOUN
ftr-479	170	13	,	,	PUNCT
ftr-479	170	14	supra	supra	PROPN
ftr-479	170	15	note	note	NOUN
ftr-479	170	16	12	12	NUM
ftr-479	170	17	,	,	PUNCT
ftr-479	170	18	at	at	ADP
ftr-479	170	19	71	71	NUM
ftr-479	170	20	,	,	PUNCT
ftr-479	170	21	78	78	NUM
ftr-479	170	22	;	;	PUNCT
ftr-479	170	23	comparative	comparative	ADJ
ftr-479	170	24	tax	tax	NOUN
ftr-479	170	25	systems	system	NOUN
ftr-479	170	26	:	:	PUNCT
ftr-479	171	1	europe	europe	PROPN
ftr-479	171	2	,	,	PUNCT
ftr-479	171	3	canada	canada	PROPN
ftr-479	171	4	,	,	PUNCT
ftr-479	171	5	and	and	CCONJ
ftr-479	171	6	japan	japan	PROPN
ftr-479	171	7	48	48	NUM
ftr-479	171	8	,	,	PUNCT
ftr-479	171	9	112	112	NUM
ftr-479	171	10	-	-	SYM
ftr-479	171	11	13	13	NUM
ftr-479	171	12	,	,	PUNCT
ftr-479	171	13	177	177	NUM
ftr-479	171	14	-	-	SYM
ftr-479	171	15	78	78	NUM
ftr-479	171	16	,	,	PUNCT
ftr-479	171	17	232	232	NUM
ftr-479	171	18	,	,	PUNCT
ftr-479	171	19	278	278	NUM
ftr-479	171	20	,	,	PUNCT
ftr-479	171	21	315	315	NUM
ftr-479	171	22	,	,	PUNCT
ftr-479	171	23	334	334	NUM
ftr-479	171	24	(	(	PUNCT
ftr-479	171	25	joseph	joseph	PROPN
ftr-479	171	26	a.	a.	PROPN
ftr-479	171	27	pechman	pechman	PROPN
ftr-479	171	28	ed	ed	PROPN
ftr-479	171	29	.	.	PROPN
ftr-479	171	30	,	,	PUNCT
ftr-479	171	31	1987	1987	NUM
ftr-479	171	32	)	)	PUNCT
ftr-479	171	33	;	;	PUNCT
ftr-479	171	34	jack	jack	PROPN
ftr-479	171	35	m.	m.	PROPN
ftr-479	171	36	mintz	mintz	PROPN
ftr-479	171	37	et	et	PROPN
ftr-479	171	38	al	al	PROPN
ftr-479	171	39	.	.	PROPN
ftr-479	171	40	,	,	PUNCT
ftr-479	171	41	canada	canada	PROPN
ftr-479	171	42	's	's	PART
ftr-479	171	43	gst	gst	PROPN
ftr-479	171	44	:	:	PUNCT
ftr-479	171	45	sales	sale	NOUN
ftr-479	171	46	tax	tax	NOUN
ftr-479	171	47	harmonization	harmonization	NOUN
ftr-479	171	48	is	be	AUX
ftr-479	171	49	the	the	DET
ftr-479	171	50	key	key	NOUN
ftr-479	171	51	to	to	ADP
ftr-479	171	52	simplification	simplification	NOUN
ftr-479	171	53	,	,	PUNCT
ftr-479	171	54	8	8	NUM
ftr-479	171	55	tax	tax	NOUN
ftr-479	171	56	notes	note	NOUN
ftr-479	171	57	int'l	int'l	VERB
ftr-479	171	58	661	661	NUM
ftr-479	171	59	,	,	PUNCT
ftr-479	171	60	668	668	NUM
ftr-479	171	61	-	-	SYM
ftr-479	171	62	69	69	NUM
ftr-479	171	63	(	(	PUNCT
ftr-479	171	64	mar	mar	PROPN
ftr-479	171	65	.	.	PROPN
ftr-479	171	66	7	7	NUM
ftr-479	171	67	,	,	PUNCT
ftr-479	171	68	1994	1994	NUM
ftr-479	171	69	)	)	PUNCT
ftr-479	171	70	;	;	PUNCT
ftr-479	171	71	wetzler	wetzler	NOUN
ftr-479	171	72	,	,	PUNCT
ftr-479	171	73	supra	supra	PROPN
ftr-479	171	74	note	note	PROPN
ftr-479	171	75	18	18	NUM
ftr-479	171	76	,	,	PUNCT
ftr-479	171	77	at	at	ADP
ftr-479	171	78	720	720	NUM
ftr-479	171	79	.	.	PUNCT
ftr-479	172	1	24	24	NUM
ftr-479	172	2	.	.	PUNCT
ftr-479	173	1	sheldon	sheldon	PROPN
ftr-479	173	2	s.	s.	PROPN
ftr-479	173	3	cohen	cohen	PROPN
ftr-479	173	4	,	,	PUNCT
ftr-479	173	5	the	the	DET
ftr-479	173	6	classic	classic	ADJ
ftr-479	173	7	pipe	pipe	NOUN
ftr-479	173	8	dream	dream	NOUN
ftr-479	173	9	:	:	PUNCT
ftr-479	173	10	a	a	DET
ftr-479	173	11	perfect	perfect	ADJ
ftr-479	173	12	u.s	u.s	PROPN
ftr-479	173	13	.	.	PROPN
ftr-479	173	14	vat	vat	NOUN
ftr-479	173	15	,	,	PUNCT
ftr-479	173	16	letter	letter	NOUN
ftr-479	173	17	to	to	ADP
ftr-479	173	18	the	the	DET
ftr-479	173	19	editor	editor	NOUN
ftr-479	173	20	,	,	PUNCT
ftr-479	173	21	64	64	NUM
ftr-479	173	22	tax	tax	NOUN
ftr-479	173	23	notes	note	VERB
ftr-479	173	24	275	275	NUM
ftr-479	173	25	-	-	SYM
ftr-479	173	26	76	76	NUM
ftr-479	173	27	(	(	PUNCT
ftr-479	173	28	july	july	PROPN
ftr-479	173	29	11	11	NUM
ftr-479	173	30	,	,	PUNCT
ftr-479	173	31	1994	1994	NUM
ftr-479	173	32	)	)	PUNCT
ftr-479	173	33	;	;	PUNCT
ftr-479	173	34	peter	peter	PROPN
ftr-479	173	35	jakubowicz	jakubowicz	PROPN
ftr-479	173	36	,	,	PUNCT
ftr-479	173	37	will	will	AUX
ftr-479	173	38	vat	vat	NOUN
ftr-479	173	39	-	-	PUNCT
ftr-479	173	40	man	man	NOUN
ftr-479	173	41	cometh	cometh	NOUN
ftr-479	173	42	to	to	ADP
ftr-479	173	43	u.s	u.s	PROPN
ftr-479	173	44	.	.	PROPN
ftr-479	173	45	?	?	PUNCT
ftr-479	174	1	small	small	ADJ
ftr-479	174	2	business	business	NOUN
ftr-479	174	3	groups	group	NOUN
ftr-479	174	4	hope	hope	VERB
ftr-479	174	5	not	not	PART
ftr-479	174	6	,	,	PUNCT
ftr-479	174	7	59	59	NUM
ftr-479	174	8	tax	tax	NOUN
ftr-479	174	9	notes	note	NOUN
ftr-479	174	10	731	731	NUM
ftr-479	174	11	(	(	PUNCT
ftr-479	174	12	may	may	PROPN
ftr-479	174	13	10	10	NUM
ftr-479	174	14	,	,	PUNCT
ftr-479	174	15	1993	1993	NUM
ftr-479	174	16	)	)	PUNCT
ftr-479	174	17	.	.	PUNCT
ftr-479	175	1	however	however	ADV
ftr-479	175	2	,	,	PUNCT
ftr-479	175	3	japan	japan	PROPN
ftr-479	175	4	was	be	AUX
ftr-479	175	5	able	able	ADJ
ftr-479	175	6	to	to	PART
ftr-479	175	7	enact	enact	VERB
ftr-479	175	8	a	a	DET
ftr-479	175	9	single	single	ADJ
ftr-479	175	10	-	-	PUNCT
ftr-479	175	11	rate	rate	NOUN
ftr-479	175	12	vat	vat	NOUN
ftr-479	175	13	.	.	PUNCT
ftr-479	176	1	see	see	VERB
ftr-479	176	2	alan	alan	PROPN
ftr-479	176	3	schenk	schenk	PROPN
ftr-479	176	4	,	,	PUNCT
ftr-479	176	5	japanese	japanese	ADJ
ftr-479	176	6	consumption	consumption	NOUN
ftr-479	176	7	tax	tax	NOUN
ftr-479	176	8	:	:	PUNCT
ftr-479	176	9	the	the	DET
ftr-479	176	10	japanese	japanese	ADJ
ftr-479	176	11	brand	brand	NOUN
ftr-479	176	12	vat	vat	NOUN
ftr-479	176	13	,	,	PUNCT
ftr-479	176	14	42	42	NUM
ftr-479	176	15	tax	tax	NOUN
ftr-479	176	16	notes	note	NOUN
ftr-479	176	17	1625	1625	NUM
ftr-479	176	18	(	(	PUNCT
ftr-479	176	19	mar	mar	PROPN
ftr-479	176	20	.	.	PROPN
ftr-479	176	21	27	27	NUM
ftr-479	176	22	,	,	PUNCT
ftr-479	176	23	1989	1989	NUM
ftr-479	176	24	)	)	PUNCT
ftr-479	176	25	.	.	PUNCT
ftr-479	177	1	a	a	DET
ftr-479	177	2	broad	broad	ADV
ftr-479	177	3	-	-	PUNCT
ftr-479	177	4	based	base	VERB
ftr-479	177	5	,	,	PUNCT
ftr-479	177	6	flat	flat	ADJ
ftr-479	177	7	-	-	PUNCT
ftr-479	177	8	rate	rate	NOUN
ftr-479	177	9	vat	vat	NOUN
ftr-479	177	10	is	be	AUX
ftr-479	177	11	usually	usually	ADV
ftr-479	177	12	considered	consider	VERB
ftr-479	177	13	inherently	inherently	ADV
ftr-479	177	14	regressive	regressive	ADJ
ftr-479	177	15	because	because	SCONJ
ftr-479	177	16	consumption	consumption	NOUN
ftr-479	177	17	expenditures	expenditure	NOUN
ftr-479	177	18	,	,	PUNCT
ftr-479	177	19	which	which	PRON
ftr-479	177	20	are	be	AUX
ftr-479	177	21	the	the	DET
ftr-479	177	22	tax	tax	NOUN
ftr-479	177	23	base	base	NOUN
ftr-479	177	24	of	of	ADP
ftr-479	177	25	a	a	DET
ftr-479	177	26	vat	vat	NOUN
ftr-479	177	27	,	,	PUNCT
ftr-479	177	28	tend	tend	VERB
ftr-479	177	29	to	to	PART
ftr-479	177	30	absorb	absorb	VERB
ftr-479	177	31	larger	large	ADJ
ftr-479	177	32	portions	portion	NOUN
ftr-479	177	33	of	of	ADP
ftr-479	177	34	the	the	DET
ftr-479	177	35	incomes	income	NOUN
ftr-479	177	36	of	of	ADP
ftr-479	177	37	low	low	ADJ
ftr-479	177	38	-	-	PUNCT
ftr-479	177	39	income	income	NOUN
ftr-479	177	40	individuals	individual	NOUN
ftr-479	177	41	than	than	ADP
ftr-479	177	42	of	of	ADP
ftr-479	177	43	middleand	middleand	NOUN
ftr-479	177	44	high	high	ADJ
ftr-479	177	45	-	-	PUNCT
ftr-479	177	46	income	income	NOUN
ftr-479	177	47	individuals	individual	NOUN
ftr-479	177	48	.	.	PUNCT
ftr-479	178	1	staff	staff	NOUN
ftr-479	178	2	of	of	ADP
ftr-479	178	3	joint	joint	ADJ
ftr-479	178	4	comm	comm	NOUN
ftr-479	178	5	.	.	PUNCT
ftr-479	179	1	on	on	ADP
ftr-479	179	2	tax'n	tax'n	NOUN
ftr-479	179	3	,	,	PUNCT
ftr-479	179	4	methodology	methodology	NOUN
ftr-479	179	5	and	and	CCONJ
ftr-479	179	6	issues	issue	NOUN
ftr-479	179	7	in	in	ADP
ftr-479	179	8	measuring	measure	VERB
ftr-479	179	9	changes	change	NOUN
ftr-479	179	10	in	in	ADP
ftr-479	179	11	the	the	DET
ftr-479	179	12	distribution	distribution	NOUN
ftr-479	179	13	of	of	ADP
ftr-479	179	14	tax	tax	NOUN
ftr-479	179	15	burdens	burden	NOUN
ftr-479	179	16	54	54	NUM
ftr-479	179	17	-	-	SYM
ftr-479	179	18	59	59	NUM
ftr-479	179	19	(	(	PUNCT
ftr-479	179	20	comm	comm	NOUN
ftr-479	179	21	.	.	PUNCT
ftr-479	180	1	print	print	NOUN
ftr-479	180	2	1993	1993	NUM
ftr-479	180	3	)	)	PUNCT
ftr-479	180	4	;	;	PUNCT
ftr-479	180	5	3	3	NUM
ftr-479	180	6	treas	trea	NOUN
ftr-479	180	7	.	.	PUNCT
ftr-479	181	1	dep't	dep't	PROPN
ftr-479	181	2	,	,	PUNCT
ftr-479	181	3	supra	supra	PROPN
ftr-479	181	4	note	note	NOUN
ftr-479	181	5	1	1	NUM
ftr-479	181	6	,	,	PUNCT
ftr-479	181	7	at	at	ADP
ftr-479	181	8	19	19	NUM
ftr-479	181	9	-	-	SYM
ftr-479	181	10	20	20	NUM
ftr-479	181	11	,	,	PUNCT
ftr-479	181	12	43	43	NUM
ftr-479	181	13	,	,	PUNCT
ftr-479	181	14	87	87	NUM
ftr-479	181	15	;	;	PUNCT
ftr-479	181	16	bradford	bradford	NOUN
ftr-479	181	17	,	,	PUNCT
ftr-479	181	18	supra	supra	PROPN
ftr-479	181	19	note	note	PROPN
ftr-479	181	20	1	1	NUM
ftr-479	181	21	,	,	PUNCT
ftr-479	181	22	at	at	ADP
ftr-479	181	23	320	320	NUM
ftr-479	181	24	-	-	SYM
ftr-479	181	25	21	21	NUM
ftr-479	181	26	,	,	PUNCT
ftr-479	181	27	324	324	NUM
ftr-479	181	28	;	;	PUNCT
ftr-479	181	29	cnossen	cnossen	VERB
ftr-479	181	30	,	,	PUNCT
ftr-479	181	31	supra	supra	PROPN
ftr-479	181	32	note	note	VERB
ftr-479	182	1	i	i	PRON
ftr-479	182	2	,	,	PUNCT
ftr-479	182	3	at	at	ADP
ftr-479	182	4	212	212	NUM
ftr-479	182	5	;	;	PUNCT
ftr-479	182	6	kesselman	kesselman	NOUN
ftr-479	182	7	,	,	PUNCT
ftr-479	182	8	supra	supra	PROPN
ftr-479	182	9	note	note	PROPN
ftr-479	182	10	7	7	NUM
ftr-479	182	11	,	,	PUNCT
ftr-479	182	12	at	at	ADP
ftr-479	182	13	758	758	NUM
ftr-479	182	14	-	-	SYM
ftr-479	182	15	60	60	NUM
ftr-479	182	16	.	.	PUNCT
ftr-479	183	1	this	this	DET
ftr-479	183	2	fact	fact	NOUN
ftr-479	183	3	creates	create	VERB
ftr-479	183	4	substantial	substantial	ADJ
ftr-479	183	5	pressure	pressure	NOUN
ftr-479	183	6	to	to	PART
ftr-479	183	7	decrease	decrease	VERB
ftr-479	183	8	the	the	DET
ftr-479	183	9	vat	vat	NOUN
ftr-479	183	10	's	's	PART
ftr-479	183	11	regressivity	regressivity	NOUN
ftr-479	183	12	by	by	ADP
ftr-479	183	13	creating	create	VERB
ftr-479	183	14	lower	low	ADJ
ftr-479	183	15	or	or	CCONJ
ftr-479	183	16	zero	zero	NUM
ftr-479	183	17	vat	vat	NOUN
ftr-479	183	18	rates	rate	NOUN
ftr-479	183	19	for	for	ADP
ftr-479	183	20	"	"	PUNCT
ftr-479	183	21	necessities	necessity	NOUN
ftr-479	183	22	"	"	PUNCT
ftr-479	183	23	such	such	ADJ
ftr-479	183	24	as	as	ADP
ftr-479	183	25	food	food	NOUN
ftr-479	183	26	,	,	PUNCT
ftr-479	183	27	clothing	clothing	NOUN
ftr-479	183	28	and	and	CCONJ
ftr-479	183	29	medical	medical	ADJ
ftr-479	183	30	care	care	NOUN
ftr-479	183	31	.	.	PUNCT
ftr-479	184	1	3	3	NUM
ftr-479	184	2	treas	trea	NOUN
ftr-479	184	3	.	.	PUNCT
ftr-479	185	1	dep't	dep't	PROPN
ftr-479	185	2	,	,	PUNCT
ftr-479	185	3	supra	supra	PROPN
ftr-479	185	4	note	note	NOUN
ftr-479	185	5	1	1	NUM
ftr-479	185	6	,	,	PUNCT
ftr-479	185	7	at	at	ADP
ftr-479	185	8	43	43	NUM
ftr-479	185	9	,	,	PUNCT
ftr-479	185	10	90	90	NUM
ftr-479	185	11	,	,	PUNCT
ftr-479	185	12	93	93	NUM
ftr-479	185	13	.	.	PUNCT
ftr-479	186	1	the	the	DET
ftr-479	186	2	resulting	result	VERB
ftr-479	186	3	multiple	multiple	ADJ
ftr-479	186	4	rates	rate	NOUN
ftr-479	186	5	,	,	PUNCT
ftr-479	186	6	and	and	CCONJ
ftr-479	186	7	the	the	DET
ftr-479	186	8	difficult	difficult	ADJ
ftr-479	186	9	classification	classification	NOUN
ftr-479	186	10	issues	issue	NOUN
ftr-479	186	11	that	that	PRON
ftr-479	186	12	they	they	PRON
ftr-479	186	13	produce	produce	VERB
ftr-479	186	14	,	,	PUNCT
ftr-479	186	15	materially	materially	ADV
ftr-479	186	16	complicate	complicate	VERB
ftr-479	186	17	vat	vat	NOUN
ftr-479	186	18	compliance	compliance	NOUN
ftr-479	186	19	and	and	CCONJ
ftr-479	186	20	administration	administration	NOUN
ftr-479	186	21	.	.	PUNCT
ftr-479	187	1	see	see	VERB
ftr-479	187	2	morris	morris	PROPN
ftr-479	187	3	,	,	PUNCT
ftr-479	187	4	supra	supra	PROPN
ftr-479	187	5	note	note	PROPN
ftr-479	187	6	18	18	NUM
ftr-479	187	7	,	,	PUNCT
ftr-479	187	8	at	at	ADP
ftr-479	187	9	1264	1264	NUM
ftr-479	187	10	-	-	SYM
ftr-479	187	11	65	65	NUM
ftr-479	187	12	;	;	PUNCT
ftr-479	187	13	wetzler	wetzler	NOUN
ftr-479	187	14	,	,	PUNCT
ftr-479	187	15	supra	supra	PROPN
ftr-479	187	16	note	note	NOUN
ftr-479	187	17	18	18	NUM
ftr-479	187	18	.	.	PUNCT
ftr-479	188	1	the	the	DET
ftr-479	188	2	preferred	preferred	ADJ
ftr-479	188	3	method	method	NOUN
ftr-479	188	4	for	for	ADP
ftr-479	188	5	dealing	deal	VERB
ftr-479	188	6	with	with	ADP
ftr-479	188	7	the	the	DET
ftr-479	188	8	vat	vat	NOUN
ftr-479	188	9	's	's	PART
ftr-479	188	10	regressivity	regressivity	NOUN
ftr-479	188	11	is	be	AUX
ftr-479	188	12	to	to	PART
ftr-479	188	13	maintain	maintain	VERB
ftr-479	188	14	a	a	DET
ftr-479	188	15	flat	flat	ADJ
ftr-479	188	16	rate	rate	NOUN
ftr-479	188	17	but	but	CCONJ
ftr-479	188	18	provide	provide	VERB
ftr-479	188	19	a	a	DET
ftr-479	188	20	refundable	refundable	ADJ
ftr-479	188	21	,	,	PUNCT
ftr-479	188	22	phased	phase	VERB
ftr-479	188	23	out	out	ADP
ftr-479	188	24	income	income	NOUN
ftr-479	188	25	tax	tax	NOUN
ftr-479	188	26	credit	credit	NOUN
ftr-479	188	27	for	for	ADP
ftr-479	188	28	low	low	ADJ
ftr-479	188	29	-	-	PUNCT
ftr-479	188	30	income	income	NOUN
ftr-479	188	31	taxpayers	taxpayer	NOUN
ftr-479	188	32	that	that	PRON
ftr-479	188	33	effectively	effectively	ADV
ftr-479	188	34	rebates	rebate	VERB
ftr-479	188	35	all	all	PRON
ftr-479	188	36	or	or	CCONJ
ftr-479	188	37	part	part	NOUN
ftr-479	188	38	of	of	ADP
ftr-479	188	39	the	the	DET
ftr-479	188	40	vat	vat	NOUN
ftr-479	188	41	to	to	ADP
ftr-479	188	42	them	they	PRON
ftr-479	188	43	.	.	PUNCT
ftr-479	189	1	3	3	NUM
ftr-479	189	2	treas	trea	NOUN
ftr-479	189	3	.	.	PUNCT
ftr-479	190	1	dep't	dep't	PROPN
ftr-479	190	2	,	,	PUNCT
ftr-479	190	3	supra	supra	PROPN
ftr-479	190	4	note	note	NOUN
ftr-479	190	5	1	1	NUM
ftr-479	190	6	,	,	PUNCT
ftr-479	190	7	at	at	ADP
ftr-479	190	8	44	44	NUM
ftr-479	190	9	,	,	PUNCT
ftr-479	190	10	98	98	NUM
ftr-479	190	11	-	-	SYM
ftr-479	190	12	100	100	NUM
ftr-479	190	13	.	.	PUNCT
ftr-479	191	1	although	although	SCONJ
ftr-479	191	2	this	this	DET
ftr-479	191	3	approach	approach	NOUN
ftr-479	191	4	keeps	keep	VERB
ftr-479	191	5	complexity	complexity	NOUN
ftr-479	191	6	out	out	ADP
ftr-479	191	7	of	of	ADP
ftr-479	191	8	the	the	DET
ftr-479	191	9	vat	vat	NOUN
ftr-479	191	10	,	,	PUNCT
ftr-479	191	11	it	it	PRON
ftr-479	191	12	adds	add	VERB
ftr-479	191	13	complexity	complexity	NOUN
ftr-479	191	14	to	to	ADP
ftr-479	191	15	the	the	DET
ftr-479	191	16	income	income	NOUN
ftr-479	191	17	tax	tax	NOUN
ftr-479	191	18	and	and	CCONJ
ftr-479	191	19	contributes	contribute	VERB
ftr-479	191	20	to	to	ADP
ftr-479	191	21	the	the	DET
ftr-479	191	22	overall	overall	ADJ
ftr-479	191	23	complexity	complexity	NOUN
ftr-479	191	24	of	of	ADP
ftr-479	191	25	the	the	DET
ftr-479	191	26	tax	tax	NOUN
ftr-479	191	27	system	system	NOUN
ftr-479	191	28	,	,	PUNCT
ftr-479	191	29	particularly	particularly	ADV
ftr-479	191	30	if	if	SCONJ
ftr-479	191	31	taxpayers	taxpayer	NOUN
ftr-479	191	32	whose	whose	DET
ftr-479	191	33	incomes	income	NOUN
ftr-479	191	34	are	be	AUX
ftr-479	191	35	so	so	ADV
ftr-479	191	36	small	small	ADJ
ftr-479	191	37	that	that	SCONJ
ftr-479	191	38	they	they	PRON
ftr-479	191	39	would	would	AUX
ftr-479	191	40	ordinarily	ordinarily	ADV
ftr-479	191	41	not	not	PART
ftr-479	191	42	be	be	AUX
ftr-479	191	43	required	require	VERB
ftr-479	191	44	to	to	PART
ftr-479	191	45	file	file	VERB
ftr-479	191	46	tax	tax	NOUN
ftr-479	191	47	returns	return	NOUN
ftr-479	191	48	must	must	AUX
ftr-479	191	49	now	now	ADV
ftr-479	191	50	do	do	VERB
ftr-479	191	51	so	so	ADV
ftr-479	191	52	in	in	ADP
ftr-479	191	53	order	order	NOUN
ftr-479	191	54	to	to	PART
ftr-479	191	55	get	get	VERB
ftr-479	191	56	the	the	DET
ftr-479	191	57	vat	vat	NOUN
ftr-479	191	58	refund	refund	NOUN
ftr-479	191	59	credit	credit	NOUN
ftr-479	191	60	.	.	PUNCT
ftr-479	192	1	see	see	VERB
ftr-479	192	2	bradford	bradford	PROPN
ftr-479	192	3	,	,	PUNCT
ftr-479	192	4	supra	supra	PROPN
ftr-479	192	5	note	note	PROPN
ftr-479	192	6	1	1	NUM
ftr-479	192	7	,	,	PUNCT
ftr-479	192	8	at	at	ADP
ftr-479	192	9	321	321	NUM
ftr-479	192	10	.	.	PUNCT
ftr-479	193	1	the	the	DET
ftr-479	193	2	concern	concern	NOUN
ftr-479	193	3	for	for	ADP
ftr-479	193	4	low	low	ADJ
ftr-479	193	5	-	-	PUNCT
ftr-479	193	6	income	income	NOUN
ftr-479	193	7	individuals	individual	NOUN
ftr-479	193	8	that	that	PRON
ftr-479	193	9	has	have	AUX
ftr-479	193	10	resulted	result	VERB
ftr-479	193	11	in	in	ADP
ftr-479	193	12	the	the	DET
ftr-479	193	13	earned	earn	VERB
ftr-479	193	14	income	income	NOUN
ftr-479	193	15	tax	tax	NOUN
ftr-479	193	16	credit	credit	NOUN
ftr-479	193	17	would	would	AUX
ftr-479	193	18	surely	surely	ADV
ftr-479	193	19	result	result	VERB
ftr-479	193	20	in	in	ADP
ftr-479	193	21	either	either	DET
ftr-479	193	22	zero	zero	NUM
ftr-479	193	23	rates	rate	NOUN
ftr-479	193	24	for	for	ADP
ftr-479	193	25	necessities	necessity	NOUN
ftr-479	193	26	in	in	ADP
ftr-479	193	27	a	a	DET
ftr-479	193	28	u.s	u.s	PROPN
ftr-479	193	29	.	.	PROPN
ftr-479	193	30	vat	vat	NOUN
ftr-479	193	31	or	or	CCONJ
ftr-479	193	32	a	a	DET
ftr-479	193	33	vat	vat	NOUN
ftr-479	193	34	credit	credit	NOUN
ftr-479	193	35	in	in	ADP
ftr-479	193	36	the	the	DET
ftr-479	193	37	income	income	NOUN
ftr-479	193	38	tax	tax	NOUN
ftr-479	193	39	.	.	PUNCT
ftr-479	194	1	our	our	PRON
ftr-479	194	2	canadian	canadian	ADJ
ftr-479	194	3	cousins	cousin	NOUN
ftr-479	194	4	have	have	AUX
ftr-479	194	5	interwoven	interweave	VERB
ftr-479	194	6	the	the	DET
ftr-479	194	7	preceding	precede	VERB
ftr-479	194	8	themes	theme	NOUN
ftr-479	194	9	to	to	PART
ftr-479	194	10	create	create	VERB
ftr-479	194	11	the	the	DET
ftr-479	194	12	worst	bad	ADJ
ftr-479	194	13	of	of	ADP
ftr-479	194	14	both	both	DET
ftr-479	194	15	worlds	world	NOUN
ftr-479	194	16	in	in	ADP
ftr-479	194	17	terms	term	NOUN
ftr-479	194	18	of	of	ADP
ftr-479	194	19	complexity	complexity	NOUN
ftr-479	194	20	.	.	PUNCT
ftr-479	195	1	they	they	PRON
ftr-479	195	2	have	have	AUX
ftr-479	195	3	provided	provide	VERB
ftr-479	195	4	both	both	DET
ftr-479	195	5	zero	zero	NUM
ftr-479	195	6	vat	vat	NOUN
ftr-479	195	7	rates	rate	NOUN
ftr-479	195	8	on	on	ADP
ftr-479	195	9	necessities	necessity	NOUN
ftr-479	195	10	and	and	CCONJ
ftr-479	195	11	a	a	DET
ftr-479	195	12	refundable	refundable	ADJ
ftr-479	195	13	income	income	NOUN
ftr-479	195	14	tax	tax	NOUN
ftr-479	195	15	credit	credit	NOUN
ftr-479	195	16	to	to	PART
ftr-479	195	17	ameliorate	ameliorate	VERB
ftr-479	195	18	regressivity	regressivity	NOUN
ftr-479	195	19	.	.	PUNCT
ftr-479	196	1	robert	robert	PROPN
ftr-479	196	2	couzin	couzin	PROPN
ftr-479	196	3	et	et	PROPN
ftr-479	196	4	al	al	PROPN
ftr-479	196	5	.	.	PROPN
ftr-479	196	6	,	,	PUNCT
ftr-479	196	7	business	business	NOUN
ftr-479	196	8	operations	operation	NOUN
ftr-479	196	9	in	in	ADP
ftr-479	196	10	canada	canada	PROPN
ftr-479	196	11	-	-	PUNCT
ftr-479	196	12	taxation	taxation	PROPN
ftr-479	196	13	,	,	PUNCT
ftr-479	196	14	955	955	NUM
ftr-479	196	15	tax	tax	NOUN
ftr-479	196	16	mgmt	mgmt	NOUN
ftr-479	196	17	.	.	PUNCT
ftr-479	197	1	(	(	PUNCT
ftr-479	197	2	bna	bna	PROPN
ftr-479	197	3	)	)	PUNCT
ftr-479	197	4	a	a	PROPN
ftr-479	197	5	-	-	PUNCT
ftr-479	197	6	i	i	PRON
ftr-479	197	7	to	to	ADP
ftr-479	197	8	a-2(l	a-2(l	NOUN
ftr-479	197	9	)	)	PUNCT
ftr-479	197	10	(	(	PUNCT
ftr-479	197	11	1991	1991	NUM
ftr-479	197	12	)	)	PUNCT
ftr-479	197	13	.	.	PUNCT
ftr-479	198	1	yet	yet	CCONJ
ftr-479	198	2	another	another	DET
ftr-479	198	3	approach	approach	NOUN
ftr-479	198	4	to	to	ADP
ftr-479	198	5	mitigating	mitigate	VERB
ftr-479	198	6	the	the	DET
ftr-479	198	7	vat	vat	NOUN
ftr-479	198	8	's	's	PART
ftr-479	198	9	inherent	inherent	ADJ
ftr-479	198	10	regressivity	regressivity	NOUN
ftr-479	198	11	is	be	AUX
ftr-479	198	12	to	to	PART
ftr-479	198	13	increase	increase	VERB
ftr-479	198	14	government	government	NOUN
ftr-479	198	15	transfer	transfer	NOUN
ftr-479	198	16	payments	payment	NOUN
ftr-479	198	17	to	to	PART
ftr-479	198	18	offset	offset	VERB
ftr-479	198	19	the	the	DET
ftr-479	198	20	vat	vat	NOUN
ftr-479	198	21	burden	burden	NOUN
ftr-479	198	22	of	of	ADP
ftr-479	198	23	low	low	ADJ
ftr-479	198	24	-	-	PUNCT
ftr-479	198	25	income	income	NOUN
ftr-479	198	26	people	people	NOUN
ftr-479	198	27	.	.	PUNCT
ftr-479	199	1	3	3	NUM
ftr-479	199	2	treas	trea	NOUN
ftr-479	199	3	.	.	PUNCT
ftr-479	200	1	dep't	dep't	PROPN
ftr-479	200	2	,	,	PUNCT
ftr-479	200	3	supra	supra	PROPN
ftr-479	200	4	note	note	NOUN
ftr-479	200	5	1	1	NUM
ftr-479	200	6	,	,	PUNCT
ftr-479	200	7	at	at	ADP
ftr-479	200	8	43	43	NUM
ftr-479	200	9	,	,	PUNCT
ftr-479	200	10	89	89	NUM
ftr-479	200	11	-	-	SYM
ftr-479	200	12	90	90	NUM
ftr-479	200	13	.	.	PUNCT
ftr-479	201	1	if	if	SCONJ
ftr-479	201	2	transfer	transfer	NOUN
ftr-479	201	3	payments	payment	NOUN
ftr-479	201	4	are	be	AUX
ftr-479	201	5	increased	increase	VERB
ftr-479	201	6	without	without	ADP
ftr-479	201	7	enlarging	enlarge	VERB
ftr-479	201	8	the	the	DET
ftr-479	201	9	beneficiary	beneficiary	NOUN
ftr-479	201	10	group	group	NOUN
ftr-479	201	11	and	and	CCONJ
ftr-479	201	12	without	without	ADP
ftr-479	201	13	creating	create	VERB
ftr-479	201	14	new	new	ADJ
ftr-479	201	15	benefit	benefit	NOUN
ftr-479	201	16	programs	program	NOUN
ftr-479	201	17	,	,	PUNCT
ftr-479	201	18	this	this	DET
ftr-479	201	19	approach	approach	NOUN
ftr-479	201	20	does	do	AUX
ftr-479	201	21	not	not	PART
ftr-479	201	22	increase	increase	VERB
ftr-479	201	23	complexity	complexity	NOUN
ftr-479	201	24	.	.	PUNCT
ftr-479	202	1	however	however	ADV
ftr-479	202	2	,	,	PUNCT
ftr-479	202	3	if	if	SCONJ
ftr-479	202	4	the	the	DET
ftr-479	202	5	beneficiary	beneficiary	NOUN
ftr-479	202	6	group	group	NOUN
ftr-479	202	7	is	be	AUX
ftr-479	202	8	enlarged	enlarge	VERB
ftr-479	202	9	or	or	CCONJ
ftr-479	202	10	new	new	ADJ
ftr-479	202	11	benefit	benefit	NOUN
ftr-479	202	12	programs	program	NOUN
ftr-479	202	13	are	be	AUX
ftr-479	202	14	established	establish	VERB
ftr-479	202	15	,	,	PUNCT
ftr-479	202	16	overall	overall	ADJ
ftr-479	202	17	governmental	governmental	ADJ
ftr-479	202	18	complexity	complexity	NOUN
ftr-479	202	19	will	will	AUX
ftr-479	202	20	increase	increase	VERB
ftr-479	202	21	.	.	PUNCT
ftr-479	203	1	[	[	X
ftr-479	203	2	vol	vol	NOUN
ftr-479	203	3	2:7	2:7	NUM
ftr-479	203	4	scoping	scope	VERB
ftr-479	203	5	out	out	ADP
ftr-479	203	6	the	the	DET
ftr-479	203	7	uncertain	uncertain	ADJ
ftr-479	203	8	simplification	simplification	NOUN
ftr-479	203	9	effects	effect	NOUN
ftr-479	203	10	administrators	administrator	NOUN
ftr-479	203	11	spending	spend	VERB
ftr-479	203	12	significant	significant	ADJ
ftr-479	203	13	amounts	amount	NOUN
ftr-479	203	14	of	of	ADP
ftr-479	203	15	time	time	NOUN
ftr-479	203	16	in	in	ADP
ftr-479	203	17	complying	comply	VERB
ftr-479	203	18	with	with	ADP
ftr-479	203	19	and	and	CCONJ
ftr-479	203	20	enforcing	enforce	VERB
ftr-479	203	21	any	any	DET
ftr-479	203	22	vat	vat	NOUN
ftr-479	203	23	that	that	PRON
ftr-479	203	24	is	be	AUX
ftr-479	203	25	likely	likely	ADJ
ftr-479	203	26	to	to	PART
ftr-479	203	27	be	be	AUX
ftr-479	203	28	enacted	enact	VERB
ftr-479	203	29	by	by	ADP
ftr-479	203	30	congress.2	congress.2	NOUN
ftr-479	203	31	further	further	ADJ
ftr-479	203	32	complexities	complexity	NOUN
ftr-479	203	33	result	result	VERB
ftr-479	203	34	from	from	ADP
ftr-479	203	35	sourcing	source	VERB
ftr-479	203	36	rules	rule	NOUN
ftr-479	203	37	needed	need	VERB
ftr-479	203	38	to	to	PART
ftr-479	203	39	distinguish	distinguish	VERB
ftr-479	203	40	zero	zero	NUM
ftr-479	203	41	-	-	PUNCT
ftr-479	203	42	rated	rate	VERB
ftr-479	203	43	exports	export	NOUN
ftr-479	203	44	from	from	ADP
ftr-479	203	45	taxable	taxable	ADJ
ftr-479	203	46	domestic	domestic	ADJ
ftr-479	203	47	sales	sale	NOUN
ftr-479	203	48	.	.	PUNCT
ftr-479	203	49	'	'	PUNCT
ftr-479	204	1	additional	additional	ADJ
ftr-479	204	2	rules	rule	NOUN
ftr-479	204	3	are	be	AUX
ftr-479	204	4	required	require	VERB
ftr-479	204	5	to	to	ADP
ftr-479	204	6	(	(	PUNCT
ftr-479	204	7	1	1	X
ftr-479	204	8	)	)	PUNCT
ftr-479	204	9	deal	deal	NOUN
ftr-479	204	10	with	with	ADP
ftr-479	204	11	the	the	DET
ftr-479	204	12	treatment	treatment	NOUN
ftr-479	204	13	of	of	ADP
ftr-479	204	14	transactions	transaction	NOUN
ftr-479	204	15	between	between	ADP
ftr-479	204	16	members	member	NOUN
ftr-479	204	17	of	of	ADP
ftr-479	204	18	affiliated	affiliate	VERB
ftr-479	204	19	corporate	corporate	ADJ
ftr-479	204	20	groups	group	NOUN
ftr-479	204	21	and	and	CCONJ
ftr-479	204	22	between	between	ADP
ftr-479	204	23	other	other	ADJ
ftr-479	204	24	related	related	ADJ
ftr-479	204	25	parties,27	parties,27	NOUN
ftr-479	204	26	(	(	PUNCT
ftr-479	204	27	2	2	NUM
ftr-479	204	28	)	)	PUNCT
ftr-479	204	29	exclude	exclude	VERB
ftr-479	204	30	transactions	transaction	NOUN
ftr-479	204	31	deemed	deem	VERB
ftr-479	204	32	inappropriate	inappropriate	ADJ
ftr-479	204	33	for	for	ADP
ftr-479	204	34	vat	vat	NOUN
ftr-479	204	35	taxation	taxation	NOUN
ftr-479	204	36	(	(	PUNCT
ftr-479	204	37	as	as	ADP
ftr-479	204	38	under	under	ADP
ftr-479	204	39	code	code	NOUN
ftr-479	204	40	sections	section	NOUN
ftr-479	204	41	332	332	NUM
ftr-479	204	42	,	,	PUNCT
ftr-479	204	43	351	351	NUM
ftr-479	204	44	,	,	PUNCT
ftr-479	204	45	and	and	CCONJ
ftr-479	204	46	368),28	368),28	NUM
ftr-479	204	47	(	(	PUNCT
ftr-479	204	48	3	3	X
ftr-479	204	49	)	)	PUNCT
ftr-479	204	50	provide	provide	VERB
ftr-479	204	51	for	for	ADP
ftr-479	204	52	post	post	ADJ
ftr-479	204	53	-	-	ADJ
ftr-479	204	54	sale	sale	ADJ
ftr-479	204	55	price	price	NOUN
ftr-479	204	56	adjustments	adjustment	NOUN
ftr-479	204	57	and	and	CCONJ
ftr-479	204	58	uncollectible	uncollectible	ADJ
ftr-479	204	59	debts	debt	NOUN
ftr-479	204	60	arising	arise	VERB
ftr-479	204	61	from	from	ADP
ftr-479	204	62	sales	sale	NOUN
ftr-479	204	63	on	on	ADP
ftr-479	204	64	credit,29	credit,29	NOUN
ftr-479	204	65	(	(	PUNCT
ftr-479	204	66	4	4	X
ftr-479	204	67	)	)	PUNCT
ftr-479	204	68	allow	allow	VERB
ftr-479	204	69	vat	vat	NOUN
ftr-479	204	70	refunds	refund	NOUN
ftr-479	204	71	where	where	SCONJ
ftr-479	204	72	the	the	DET
ftr-479	204	73	taxes	taxis	NOUN
ftr-479	204	74	on	on	ADP
ftr-479	204	75	sales	sale	NOUN
ftr-479	204	76	for	for	ADP
ftr-479	204	77	a	a	DET
ftr-479	204	78	period	period	NOUN
ftr-479	204	79	are	be	AUX
ftr-479	204	80	less	less	ADJ
ftr-479	204	81	than	than	ADP
ftr-479	204	82	the	the	DET
ftr-479	204	83	vat	vat	NOUN
ftr-479	204	84	paid	pay	VERB
ftr-479	204	85	on	on	ADP
ftr-479	204	86	purchases	purchase	NOUN
ftr-479	204	87	for	for	ADP
ftr-479	204	88	the	the	DET
ftr-479	204	89	period	period	NOUN
ftr-479	204	90	,	,	PUNCT
ftr-479	204	91	'	'	PUNCT
ftr-479	204	92	and	and	CCONJ
ftr-479	204	93	(	(	PUNCT
ftr-479	204	94	5	5	X
ftr-479	204	95	)	)	PUNCT
ftr-479	204	96	deal	deal	NOUN
ftr-479	204	97	with	with	ADP
ftr-479	204	98	financial	financial	ADJ
ftr-479	204	99	services	service	NOUN
ftr-479	204	100	.	.	PUNCT
ftr-479	204	101	"	"	PUNCT
ftr-479	205	1	european	european	ADJ
ftr-479	205	2	vats	vat	NOUN
ftr-479	205	3	typically	typically	ADV
ftr-479	205	4	contain	contain	VERB
ftr-479	205	5	small	small	ADJ
ftr-479	205	6	business	business	NOUN
ftr-479	205	7	exemptions	exemption	NOUN
ftr-479	205	8	based	base	VERB
ftr-479	205	9	on	on	ADP
ftr-479	205	10	turnover	turnover	NOUN
ftr-479	205	11	or	or	CCONJ
ftr-479	205	12	gross	gross	ADJ
ftr-479	205	13	receipts,32	receipts,32	NOUN
ftr-479	205	14	as	as	SCONJ
ftr-479	205	15	does	do	VERB
ftr-479	205	16	the	the	DET
ftr-479	205	17	japanese	japanese	ADJ
ftr-479	205	18	vat.33	vat.33	NOUN
ftr-479	205	19	if	if	SCONJ
ftr-479	205	20	a	a	DET
ftr-479	205	21	small	small	ADJ
ftr-479	205	22	business	business	NOUN
ftr-479	205	23	exemption	exemption	NOUN
ftr-479	205	24	were	be	AUX
ftr-479	205	25	included	include	VERB
ftr-479	205	26	in	in	ADP
ftr-479	205	27	a	a	DET
ftr-479	205	28	u.s	u.s	PROPN
ftr-479	205	29	.	.	PROPN
ftr-479	205	30	vat	vat	NOUN
ftr-479	205	31	,	,	PUNCT
ftr-479	205	32	businesses	business	NOUN
ftr-479	205	33	claiming	claim	VERB
ftr-479	205	34	the	the	DET
ftr-479	205	35	exemption	exemption	NOUN
ftr-479	205	36	would	would	AUX
ftr-479	205	37	have	have	VERB
ftr-479	205	38	to	to	PART
ftr-479	205	39	be	be	AUX
ftr-479	205	40	examined	examine	VERB
ftr-479	205	41	for	for	ADP
ftr-479	205	42	compliance	compliance	NOUN
ftr-479	205	43	with	with	ADP
ftr-479	205	44	the	the	DET
ftr-479	205	45	qualification	qualification	NOUN
ftr-479	205	46	requirements	requirement	NOUN
ftr-479	205	47	,	,	PUNCT
ftr-479	205	48	and	and	CCONJ
ftr-479	205	49	the	the	DET
ftr-479	205	50	exemption	exemption	NOUN
ftr-479	205	51	would	would	AUX
ftr-479	205	52	probably	probably	ADV
ftr-479	205	53	be	be	AUX
ftr-479	205	54	accompanied	accompany	VERB
ftr-479	205	55	by	by	ADP
ftr-479	205	56	complex	complex	ADJ
ftr-479	205	57	25	25	NUM
ftr-479	205	58	.	.	PUNCT
ftr-479	206	1	see	see	VERB
ftr-479	206	2	jakubowicz	jakubowicz	NOUN
ftr-479	206	3	,	,	PUNCT
ftr-479	206	4	supra	supra	PROPN
ftr-479	206	5	note	note	NOUN
ftr-479	206	6	24	24	NUM
ftr-479	206	7	;	;	PUNCT
ftr-479	206	8	3	3	NUM
ftr-479	206	9	treas	trea	NOUN
ftr-479	206	10	.	.	PUNCT
ftr-479	207	1	dcp't	dcp't	PROPN
ftr-479	207	2	,	,	PUNCT
ftr-479	207	3	supra	supra	PROPN
ftr-479	207	4	note	note	NOUN
ftr-479	207	5	1	1	NUM
ftr-479	207	6	,	,	PUNCT
ftr-479	207	7	at	at	ADP
ftr-479	207	8	112	112	NUM
ftr-479	207	9	-	-	SYM
ftr-479	207	10	21	21	NUM
ftr-479	207	11	.	.	PUNCT
ftr-479	208	1	the	the	DET
ftr-479	208	2	experience	experience	NOUN
ftr-479	208	3	with	with	ADP
ftr-479	208	4	canada	canada	PROPN
ftr-479	208	5	's	's	PART
ftr-479	208	6	goods	good	NOUN
ftr-479	208	7	and	and	CCONJ
ftr-479	208	8	services	service	NOUN
ftr-479	208	9	tax	tax	NOUN
ftr-479	208	10	,	,	PUNCT
ftr-479	208	11	a	a	DET
ftr-479	208	12	credit	credit	NOUN
ftr-479	208	13	method	method	NOUN
ftr-479	208	14	vat	vat	NOUN
ftr-479	208	15	,	,	PUNCT
ftr-479	208	16	confu'ms	confu'ms	VERB
ftr-479	208	17	these	these	DET
ftr-479	208	18	implications	implication	NOUN
ftr-479	208	19	.	.	PUNCT
ftr-479	209	1	see	see	VERB
ftr-479	209	2	richard	richard	PROPN
ftr-479	209	3	m.	m.	PROPN
ftr-479	209	4	bird	bird	PROPN
ftr-479	209	5	,	,	PUNCT
ftr-479	209	6	the	the	DET
ftr-479	209	7	cost	cost	NOUN
ftr-479	209	8	and	and	CCONJ
ftr-479	209	9	complexity	complexity	NOUN
ftr-479	209	10	of	of	ADP
ftr-479	209	11	canada	canada	PROPN
ftr-479	209	12	's	's	PART
ftr-479	209	13	vat	vat	NOUN
ftr-479	209	14	:	:	PUNCT
ftr-479	209	15	the	the	DET
ftr-479	209	16	gst	gst	NOUN
ftr-479	209	17	in	in	ADP
ftr-479	209	18	an	an	DET
ftr-479	209	19	international	international	ADJ
ftr-479	209	20	perspective	perspective	NOUN
ftr-479	209	21	,	,	PUNCT
ftr-479	209	22	8	8	NUM
ftr-479	209	23	tax	tax	NOUN
ftr-479	209	24	notes	note	NOUN
ftr-479	209	25	int'l	int'l	ADP
ftr-479	209	26	37	37	NUM
ftr-479	209	27	(	(	PUNCT
ftr-479	209	28	jan	jan	PROPN
ftr-479	209	29	.	.	PROPN
ftr-479	209	30	3	3	NUM
ftr-479	209	31	,	,	PUNCT
ftr-479	209	32	1994	1994	NUM
ftr-479	209	33	)	)	PUNCT
ftr-479	209	34	;	;	PUNCT
ftr-479	209	35	kesselman	kesselman	NOUN
ftr-479	209	36	,	,	PUNCT
ftr-479	209	37	supra	supra	PROPN
ftr-479	209	38	note	note	NOUN
ftr-479	209	39	7	7	NUM
ftr-479	209	40	.	.	PUNCT
ftr-479	210	1	at	at	ADP
ftr-479	210	2	713	713	NUM
ftr-479	210	3	,	,	PUNCT
ftr-479	210	4	765	765	NUM
ftr-479	210	5	-	-	SYM
ftr-479	210	6	70	70	NUM
ftr-479	210	7	.	.	PUNCT
ftr-479	210	8	26	26	NUM
ftr-479	210	9	.	.	PUNCT
ftr-479	211	1	see	see	VERB
ftr-479	211	2	s.	s.	PROPN
ftr-479	211	3	2160	2160	PROPN
ftr-479	211	4	,	,	PUNCT
ftr-479	211	5	supra	supra	PROPN
ftr-479	211	6	note	note	NOUN
ftr-479	211	7	10	10	NUM
ftr-479	211	8	,	,	PUNCT
ftr-479	211	9	§	§	PROPN
ftr-479	211	10	§	§	PROPN
ftr-479	211	11	10011	10011	NUM
ftr-479	211	12	,	,	PUNCT
ftr-479	211	13	10012	10012	NUM
ftr-479	211	14	,	,	PUNCT
ftr-479	211	15	10024	10024	NUM
ftr-479	211	16	.	.	PUNCT
ftr-479	212	1	10031	10031	NUM
ftr-479	212	2	(	(	PUNCT
ftr-479	212	3	1994	1994	NUM
ftr-479	212	4	)	)	PUNCT
ftr-479	212	5	;	;	PUNCT
ftr-479	212	6	john	john	PROPN
ftr-479	212	7	c.	c.	PROPN
ftr-479	212	8	danforth	danforth	PROPN
ftr-479	212	9	&	&	CCONJ
ftr-479	212	10	david	david	PROPN
ftr-479	212	11	l.	l.	PROPN
ftr-479	212	12	boren	boren	PROPN
ftr-479	212	13	,	,	PUNCT
ftr-479	212	14	the	the	DET
ftr-479	212	15	comprehensive	comprehensive	ADJ
ftr-479	212	16	tax	tax	NOUN
ftr-479	212	17	restructuring	restructuring	NOUN
ftr-479	212	18	and	and	CCONJ
ftr-479	212	19	simplification	simplification	NOUN
ftr-479	212	20	act	act	NOUN
ftr-479	212	21	of	of	ADP
ftr-479	212	22	1994	1994	NUM
ftr-479	212	23	:	:	PUNCT
ftr-479	212	24	technical	technical	ADJ
ftr-479	212	25	overview	overview	NOUN
ftr-479	212	26	16	16	NUM
ftr-479	212	27	-	-	SYM
ftr-479	212	28	17	17	NUM
ftr-479	212	29	,	,	PUNCT
ftr-479	212	30	94	94	NUM
ftr-479	212	31	tnt	tnt	PROPN
ftr-479	212	32	103	103	NUM
ftr-479	212	33	-	-	SYM
ftr-479	212	34	26	26	NUM
ftr-479	212	35	(	(	PUNCT
ftr-479	212	36	may	may	PROPN
ftr-479	212	37	27	27	NUM
ftr-479	212	38	,	,	PUNCT
ftr-479	212	39	1994	1994	NUM
ftr-479	212	40	)	)	PUNCT
ftr-479	212	41	(	(	PUNCT
ftr-479	212	42	lexis	lexis	X
ftr-479	212	43	,	,	PUNCT
ftr-479	212	44	fedtax	fedtax	ADJ
ftr-479	212	45	library	library	NOUN
ftr-479	212	46	.	.	PUNCT
ftr-479	213	1	tnt	tnt	NOUN
ftr-479	213	2	file	file	NOUN
ftr-479	213	3	)	)	PUNCT
ftr-479	214	1	[	[	X
ftr-479	214	2	hereinafter	hereinafter	NOUN
ftr-479	214	3	technical	technical	ADJ
ftr-479	214	4	overview	overview	NOUN
ftr-479	214	5	]	]	PUNCT
ftr-479	214	6	;	;	PUNCT
ftr-479	214	7	cliff	cliff	PROPN
ftr-479	214	8	massa	massa	PROPN
ftr-479	214	9	iii	iii	PROPN
ftr-479	214	10	,	,	PUNCT
ftr-479	214	11	the	the	DET
ftr-479	214	12	"	"	PUNCT
ftr-479	214	13	business	business	NOUN
ftr-479	214	14	activities	activity	NOUN
ftr-479	214	15	tax'----a	tax'----a	NUM
ftr-479	214	16	primer	primer	NOUN
ftr-479	214	17	,	,	PUNCT
ftr-479	214	18	64	64	NUM
ftr-479	214	19	tax	tax	NOUN
ftr-479	214	20	notes	note	NOUN
ftr-479	214	21	1219	1219	NUM
ftr-479	214	22	,	,	PUNCT
ftr-479	214	23	1222	1222	NUM
ftr-479	214	24	,	,	PUNCT
ftr-479	214	25	1227	1227	NUM
ftr-479	214	26	(	(	PUNCT
ftr-479	214	27	aug	aug	PROPN
ftr-479	214	28	.	.	PROPN
ftr-479	214	29	29	29	NUM
ftr-479	214	30	,	,	PUNCT
ftr-479	214	31	1994	1994	NUM
ftr-479	214	32	)	)	PUNCT
ftr-479	214	33	.	.	PUNCT
ftr-479	215	1	see	see	VERB
ftr-479	215	2	also	also	ADV
ftr-479	215	3	charles	charles	PROPN
ftr-479	215	4	e.	e.	PROPN
ftr-479	215	5	mclure	mclure	PROPN
ftr-479	215	6	,	,	PUNCT
ftr-479	215	7	jr	jr	PROPN
ftr-479	215	8	.	.	PROPN
ftr-479	215	9	,	,	PUNCT
ftr-479	215	10	substituting	substitute	VERB
ftr-479	215	11	consumption	consumption	NOUN
ftr-479	215	12	-	-	PUNCT
ftr-479	215	13	based	base	VERB
ftr-479	215	14	direct	direct	ADJ
ftr-479	215	15	taxation	taxation	NOUN
ftr-479	215	16	for	for	ADP
ftr-479	215	17	income	income	NOUN
ftr-479	215	18	taxes	taxis	NOUN
ftr-479	215	19	as	as	ADP
ftr-479	215	20	the	the	DET
ftr-479	215	21	international	international	ADJ
ftr-479	215	22	norm	norm	NOUN
ftr-479	215	23	.	.	PUNCT
ftr-479	216	1	45	45	NUM
ftr-479	216	2	nat'l	nat'l	PROPN
ftr-479	216	3	tax	tax	NOUN
ftr-479	216	4	j.	j.	PROPN
ftr-479	216	5	145	145	NUM
ftr-479	216	6	,	,	PUNCT
ftr-479	216	7	148	148	NUM
ftr-479	216	8	-	-	SYM
ftr-479	216	9	49	49	NUM
ftr-479	216	10	(	(	PUNCT
ftr-479	216	11	1992	1992	NUM
ftr-479	216	12	)	)	PUNCT
ftr-479	216	13	.	.	PUNCT
ftr-479	217	1	27	27	NUM
ftr-479	217	2	.	.	PUNCT
ftr-479	218	1	see	see	VERB
ftr-479	218	2	s.	s.	PROPN
ftr-479	218	3	2160	2160	PROPN
ftr-479	218	4	,	,	PUNCT
ftr-479	218	5	supra	supra	PROPN
ftr-479	218	6	note	note	NOUN
ftr-479	218	7	10	10	NUM
ftr-479	218	8	,	,	PUNCT
ftr-479	218	9	§	§	PROPN
ftr-479	218	10	§	§	PROPN
ftr-479	218	11	10014(f	10014(f	NUM
ftr-479	218	12	)	)	PUNCT
ftr-479	218	13	,	,	PUNCT
ftr-479	218	14	10063	10063	NUM
ftr-479	218	15	.	.	PUNCT
ftr-479	219	1	rules	rule	NOUN
ftr-479	219	2	of	of	ADP
ftr-479	219	3	this	this	DET
ftr-479	219	4	type	type	NOUN
ftr-479	219	5	provide	provide	NOUN
ftr-479	219	6	for	for	ADP
ftr-479	219	7	establishing	establish	VERB
ftr-479	219	8	vat	vat	NOUN
ftr-479	219	9	sales	sale	NOUN
ftr-479	219	10	prices	price	NOUN
ftr-479	219	11	for	for	ADP
ftr-479	219	12	goods	good	NOUN
ftr-479	219	13	and	and	CCONJ
ftr-479	219	14	services	service	NOUN
ftr-479	219	15	transferred	transfer	VERB
ftr-479	219	16	to	to	ADP
ftr-479	219	17	employees	employee	NOUN
ftr-479	219	18	as	as	ADP
ftr-479	219	19	compensation	compensation	NOUN
ftr-479	219	20	or	or	CCONJ
ftr-479	219	21	to	to	ADP
ftr-479	219	22	buyers	buyer	NOUN
ftr-479	219	23	not	not	PART
ftr-479	219	24	dealing	deal	VERB
ftr-479	219	25	at	at	ADP
ftr-479	219	26	arm	arm	NOUN
ftr-479	219	27	's	's	PART
ftr-479	219	28	length	length	NOUN
ftr-479	219	29	with	with	ADP
ftr-479	219	30	the	the	DET
ftr-479	219	31	seller	seller	NOUN
ftr-479	219	32	.	.	PUNCT
ftr-479	220	1	they	they	PRON
ftr-479	220	2	also	also	ADV
ftr-479	220	3	deal	deal	VERB
ftr-479	220	4	with	with	ADP
ftr-479	220	5	conversions	conversion	NOUN
ftr-479	220	6	of	of	ADP
ftr-479	220	7	business	business	NOUN
ftr-479	220	8	property	property	NOUN
ftr-479	220	9	to	to	ADP
ftr-479	220	10	consumption	consumption	NOUN
ftr-479	220	11	uses	use	NOUN
ftr-479	220	12	and	and	CCONJ
ftr-479	220	13	with	with	ADP
ftr-479	220	14	transfers	transfer	NOUN
ftr-479	220	15	among	among	ADP
ftr-479	220	16	commonly	commonly	ADV
ftr-479	220	17	owned	own	VERB
ftr-479	220	18	businesses	business	NOUN
ftr-479	220	19	.	.	PUNCT
ftr-479	221	1	technical	technical	ADJ
ftr-479	221	2	overview	overview	NOUN
ftr-479	221	3	,	,	PUNCT
ftr-479	221	4	supra	supra	PROPN
ftr-479	221	5	note	note	PROPN
ftr-479	221	6	26	26	NUM
ftr-479	221	7	,	,	PUNCT
ftr-479	221	8	at	at	ADP
ftr-479	221	9	34	34	NUM
ftr-479	221	10	.	.	PUNCT
ftr-479	221	11	28	28	NUM
ftr-479	221	12	.	.	PUNCT
ftr-479	222	1	see	see	VERB
ftr-479	222	2	s.	s.	PROPN
ftr-479	222	3	2160	2160	PROPN
ftr-479	222	4	,	,	PUNCT
ftr-479	222	5	supra	supra	PROPN
ftr-479	222	6	note	note	NOUN
ftr-479	222	7	10	10	NUM
ftr-479	222	8	,	,	PUNCT
ftr-479	222	9	§	§	PROPN
ftr-479	222	10	10016	10016	NUM
ftr-479	222	11	;	;	PUNCT
ftr-479	222	12	oldman	oldman	NOUN
ftr-479	222	13	&	&	CCONJ
ftr-479	222	14	schenk	schenk	PROPN
ftr-479	222	15	.	.	PUNCT
ftr-479	223	1	supra	supra	PROPN
ftr-479	223	2	note	note	PROPN
ftr-479	223	3	3	3	NUM
ftr-479	223	4	,	,	PUNCT
ftr-479	223	5	at	at	ADP
ftr-479	223	6	155859	155859	NUM
ftr-479	223	7	.	.	PUNCT
ftr-479	224	1	29	29	NUM
ftr-479	224	2	.	.	PUNCT
ftr-479	224	3	see	see	VERB
ftr-479	224	4	i	i	PRON
ftr-479	224	5	d.	d.	PROPN
ftr-479	224	6	§	§	PROPN
ftr-479	224	7	10023	10023	NUM
ftr-479	224	8	.	.	PUNCT
ftr-479	225	1	30	30	NUM
ftr-479	225	2	.	.	PUNCT
ftr-479	226	1	see	see	VERB
ftr-479	226	2	i	i	PRON
ftr-479	226	3	d.	d.	PROPN
ftr-479	226	4	§	§	PROPN
ftr-479	226	5	10041	10041	NUM
ftr-479	226	6	.	.	PUNCT
ftr-479	227	1	for	for	ADP
ftr-479	227	2	fiscal	fiscal	ADJ
ftr-479	227	3	1992	1992	NUM
ftr-479	227	4	-	-	SYM
ftr-479	227	5	93	93	NUM
ftr-479	227	6	,	,	PUNCT
ftr-479	227	7	revenue	revenue	NOUN
ftr-479	227	8	canada	canada	PROPN
ftr-479	227	9	collected	collect	VERB
ftr-479	227	10	gross	gross	ADJ
ftr-479	227	11	vat	vat	NOUN
ftr-479	227	12	revenues	revenue	NOUN
ftr-479	227	13	of	of	ADP
ftr-479	227	14	$	$	SYM
ftr-479	227	15	30.5	30.5	NUM
ftr-479	227	16	billion	billion	NUM
ftr-479	227	17	and	and	CCONJ
ftr-479	227	18	refunded	refund	VERB
ftr-479	227	19	$	$	SYM
ftr-479	227	20	10.7	10.7	NUM
ftr-479	227	21	billion	billion	NUM
ftr-479	227	22	to	to	ADP
ftr-479	227	23	firms	firm	NOUN
ftr-479	227	24	whose	whose	DET
ftr-479	227	25	vat	vat	NOUN
ftr-479	227	26	payments	payment	NOUN
ftr-479	227	27	on	on	ADP
ftr-479	227	28	purchases	purchase	NOUN
ftr-479	227	29	exceeded	exceed	VERB
ftr-479	227	30	vat	vat	NOUN
ftr-479	227	31	due	due	ADJ
ftr-479	227	32	on	on	ADP
ftr-479	227	33	sales	sale	NOUN
ftr-479	227	34	.	.	PUNCT
ftr-479	228	1	kesselman	kesselman	NOUN
ftr-479	228	2	,	,	PUNCT
ftr-479	228	3	supra	supra	PROPN
ftr-479	228	4	note	note	PROPN
ftr-479	228	5	7	7	NUM
ftr-479	228	6	,	,	PUNCT
ftr-479	228	7	at	at	ADP
ftr-479	228	8	768	768	NUM
ftr-479	228	9	.	.	PUNCT
ftr-479	229	1	31	31	NUM
ftr-479	229	2	.	.	PUNCT
ftr-479	230	1	see	see	VERB
ftr-479	230	2	s.	s.	PROPN
ftr-479	230	3	2160	2160	PROPN
ftr-479	230	4	,	,	PUNCT
ftr-479	230	5	supra	supra	PROPN
ftr-479	230	6	note	note	NOUN
ftr-479	230	7	10	10	NUM
ftr-479	230	8	,	,	PUNCT
ftr-479	230	9	§	§	PROPN
ftr-479	230	10	10034	10034	NUM
ftr-479	230	11	;	;	PUNCT
ftr-479	230	12	technical	technical	ADJ
ftr-479	230	13	overview	overview	NOUN
ftr-479	230	14	,	,	PUNCT
ftr-479	230	15	supra	supra	PROPN
ftr-479	230	16	note	note	PROPN
ftr-479	230	17	26	26	NUM
ftr-479	230	18	,	,	PUNCT
ftr-479	230	19	at	at	ADP
ftr-479	230	20	2129	2129	NUM
ftr-479	230	21	;	;	PUNCT
ftr-479	230	22	aba	aba	PROPN
ftr-479	230	23	sec	sec	PROPN
ftr-479	230	24	.	.	PROPN
ftr-479	231	1	of	of	ADP
ftr-479	231	2	tax'n	tax'n	NOUN
ftr-479	231	3	,	,	PUNCT
ftr-479	231	4	comm	comm	NOUN
ftr-479	231	5	.	.	PUNCT
ftr-479	232	1	on	on	ADP
ftr-479	232	2	value	value	NOUN
ftr-479	232	3	added	add	VERB
ftr-479	232	4	tax	tax	NOUN
ftr-479	232	5	,	,	PUNCT
ftr-479	232	6	analysis	analysis	NOUN
ftr-479	232	7	of	of	ADP
ftr-479	232	8	tax	tax	NOUN
ftr-479	232	9	treatment	treatment	NOUN
ftr-479	232	10	of	of	ADP
ftr-479	232	11	financial	financial	ADJ
ftr-479	232	12	services	service	NOUN
ftr-479	232	13	under	under	ADP
ftr-479	232	14	a	a	DET
ftr-479	232	15	consumption	consumption	NOUN
ftr-479	232	16	-	-	PUNCT
ftr-479	232	17	style	style	NOUN
ftr-479	232	18	vat	vat	NOUN
ftr-479	232	19	,	,	PUNCT
ftr-479	232	20	44	44	NUM
ftr-479	232	21	tax	tax	NOUN
ftr-479	232	22	law	law	NOUN
ftr-479	232	23	.	.	PUNCT
ftr-479	233	1	181	181	NUM
ftr-479	233	2	(	(	PUNCT
ftr-479	233	3	1990	1990	NUM
ftr-479	233	4	)	)	PUNCT
ftr-479	233	5	.	.	PUNCT
ftr-479	234	1	32	32	NUM
ftr-479	234	2	.	.	PUNCT
ftr-479	235	1	vat	vat	NOUN
ftr-479	235	2	administrative	administrative	ADJ
ftr-479	235	3	costs	cost	NOUN
ftr-479	235	4	,	,	PUNCT
ftr-479	235	5	supra	supra	PROPN
ftr-479	235	6	note	note	NOUN
ftr-479	235	7	12	12	NUM
ftr-479	235	8	,	,	PUNCT
ftr-479	235	9	at	at	ADP
ftr-479	235	10	61	61	NUM
ftr-479	235	11	;	;	PUNCT
ftr-479	235	12	william	william	PROPN
ftr-479	235	13	j.	j.	PROPN
ftr-479	235	14	tumier	tumier	PROPN
ftr-479	235	15	,	,	PUNCT
ftr-479	235	16	accommodating	accommodate	VERB
ftr-479	235	17	to	to	ADP
ftr-479	235	18	the	the	DET
ftr-479	235	19	small	small	ADJ
ftr-479	235	20	business	business	NOUN
ftr-479	235	21	problem	problem	NOUN
ftr-479	235	22	under	under	ADP
ftr-479	235	23	a	a	DET
ftr-479	235	24	vat	vat	NOUN
ftr-479	235	25	,	,	PUNCT
ftr-479	235	26	47	47	NUM
ftr-479	235	27	tax	tax	NOUN
ftr-479	235	28	law	law	NOUN
ftr-479	235	29	963	963	NUM
ftr-479	235	30	,	,	PUNCT
ftr-479	235	31	970	970	NUM
ftr-479	235	32	(	(	PUNCT
ftr-479	235	33	1994	1994	NUM
ftr-479	235	34	)	)	PUNCT
ftr-479	235	35	.	.	PUNCT
ftr-479	236	1	33	33	NUM
ftr-479	236	2	.	.	PUNCT
ftr-479	237	1	schenk	schenk	PROPN
ftr-479	237	2	,	,	PUNCT
ftr-479	237	3	supra	supra	PROPN
ftr-479	237	4	note	note	PROPN
ftr-479	237	5	24	24	NUM
ftr-479	237	6	,	,	PUNCT
ftr-479	237	7	at	at	ADP
ftr-479	237	8	1628	1628	NUM
ftr-479	237	9	-	-	SYM
ftr-479	237	10	29	29	NUM
ftr-479	237	11	.	.	PUNCT
ftr-479	237	12	1995	1995	NUM
ftr-479	237	13	]	]	PUNCT
ftr-479	237	14	florida	florida	PROPN
ftr-479	237	15	tax	tax	PROPN
ftr-479	237	16	review	review	NOUN
ftr-479	237	17	aggregation	aggregation	NOUN
ftr-479	237	18	rules	rule	NOUN
ftr-479	237	19	to	to	PART
ftr-479	237	20	prevent	prevent	VERB
ftr-479	237	21	larger	large	ADJ
ftr-479	237	22	businesses	business	NOUN
ftr-479	237	23	from	from	ADP
ftr-479	237	24	being	be	AUX
ftr-479	237	25	subdivided	subdivide	VERB
ftr-479	237	26	into	into	ADP
ftr-479	237	27	smaller	small	ADJ
ftr-479	237	28	units	unit	NOUN
ftr-479	237	29	that	that	PRON
ftr-479	237	30	fall	fall	VERB
ftr-479	237	31	below	below	ADP
ftr-479	237	32	the	the	DET
ftr-479	237	33	qualification	qualification	NOUN
ftr-479	237	34	ceiling	ceiling	NOUN
ftr-479	237	35	.	.	PUNCT
ftr-479	238	1	4	4	NUM
ftr-479	238	2	i	i	PRON
ftr-479	238	3	do	do	AUX
ftr-479	238	4	not	not	PART
ftr-479	238	5	contend	contend	VERB
ftr-479	238	6	that	that	SCONJ
ftr-479	238	7	the	the	DET
ftr-479	238	8	vat	vat	NOUN
ftr-479	238	9	is	be	AUX
ftr-479	238	10	as	as	ADV
ftr-479	238	11	complex	complex	ADJ
ftr-479	238	12	as	as	ADP
ftr-479	238	13	the	the	DET
ftr-479	238	14	income	income	NOUN
ftr-479	238	15	tax	tax	NOUN
ftr-479	238	16	.	.	PUNCT
ftr-479	239	1	a	a	DET
ftr-479	239	2	credit	credit	NOUN
ftr-479	239	3	method	method	NOUN
ftr-479	239	4	vat	vat	NOUN
ftr-479	239	5	,	,	PUNCT
ftr-479	239	6	even	even	ADV
ftr-479	239	7	if	if	SCONJ
ftr-479	239	8	encumbered	encumber	VERB
ftr-479	239	9	by	by	ADP
ftr-479	239	10	the	the	DET
ftr-479	239	11	intricacies	intricacy	NOUN
ftr-479	239	12	described	describe	VERB
ftr-479	239	13	above	above	ADV
ftr-479	239	14	,	,	PUNCT
ftr-479	239	15	is	be	AUX
ftr-479	239	16	a	a	DET
ftr-479	239	17	good	good	ADJ
ftr-479	239	18	deal	deal	NOUN
ftr-479	239	19	simpler	simple	ADJ
ftr-479	239	20	than	than	ADP
ftr-479	239	21	the	the	DET
ftr-479	239	22	federal	federal	ADJ
ftr-479	239	23	income	income	NOUN
ftr-479	239	24	tax	tax	NOUN
ftr-479	239	25	.	.	PUNCT
ftr-479	240	1	nevertheless	nevertheless	ADV
ftr-479	240	2	,	,	PUNCT
ftr-479	240	3	when	when	SCONJ
ftr-479	240	4	evaluating	evaluate	VERB
ftr-479	240	5	any	any	DET
ftr-479	240	6	vat	vat	NOUN
ftr-479	240	7	proposal	proposal	NOUN
ftr-479	240	8	,	,	PUNCT
ftr-479	240	9	the	the	DET
ftr-479	240	10	vat	vat	NOUN
ftr-479	240	11	's	's	PART
ftr-479	240	12	inherent	inherent	ADJ
ftr-479	240	13	complexities	complexity	NOUN
ftr-479	240	14	must	must	AUX
ftr-479	240	15	not	not	PART
ftr-479	240	16	be	be	AUX
ftr-479	240	17	lightly	lightly	ADV
ftr-479	240	18	dismissed.35	dismissed.35	VERB
ftr-479	240	19	c.	c.	NOUN
ftr-479	240	20	can	can	AUX
ftr-479	240	21	a	a	DET
ftr-479	240	22	vat	vat	NOUN
ftr-479	240	23	be	be	AUX
ftr-479	240	24	made	make	VERB
ftr-479	240	25	even	even	ADV
ftr-479	240	26	more	more	ADV
ftr-479	240	27	complex	complex	ADJ
ftr-479	240	28	?	?	PUNCT
ftr-479	241	1	in	in	ADP
ftr-479	241	2	many	many	ADJ
ftr-479	241	3	ways	way	NOUN
ftr-479	241	4	,	,	PUNCT
ftr-479	241	5	the	the	DET
ftr-479	241	6	political	political	ADJ
ftr-479	241	7	process	process	NOUN
ftr-479	241	8	of	of	ADP
ftr-479	241	9	developing	develop	VERB
ftr-479	241	10	a	a	DET
ftr-479	241	11	vat	vat	NOUN
ftr-479	241	12	law	law	NOUN
ftr-479	241	13	can	can	AUX
ftr-479	241	14	add	add	VERB
ftr-479	241	15	significantly	significantly	ADV
ftr-479	241	16	to	to	ADP
ftr-479	241	17	the	the	DET
ftr-479	241	18	complexity	complexity	NOUN
ftr-479	241	19	that	that	PRON
ftr-479	241	20	is	be	AUX
ftr-479	241	21	inherent	inherent	ADJ
ftr-479	241	22	in	in	ADP
ftr-479	241	23	the	the	DET
ftr-479	241	24	multistage	multistage	NOUN
ftr-479	241	25	collection	collection	NOUN
ftr-479	241	26	process	process	NOUN
ftr-479	241	27	,	,	PUNCT
ftr-479	241	28	exemptions	exemption	NOUN
ftr-479	241	29	,	,	PUNCT
ftr-479	241	30	and	and	CCONJ
ftr-479	241	31	multiple	multiple	ADJ
ftr-479	241	32	rates	rate	NOUN
ftr-479	241	33	of	of	ADP
ftr-479	241	34	a	a	DET
ftr-479	241	35	european	european	ADJ
ftr-479	241	36	-	-	PUNCT
ftr-479	241	37	style	style	NOUN
ftr-479	241	38	vat	vat	NOUN
ftr-479	241	39	.	.	PUNCT
ftr-479	242	1	an	an	DET
ftr-479	242	2	example	example	NOUN
ftr-479	242	3	is	be	AUX
ftr-479	242	4	the	the	DET
ftr-479	242	5	treatment	treatment	NOUN
ftr-479	242	6	of	of	ADP
ftr-479	242	7	plant	plant	NOUN
ftr-479	242	8	and	and	CCONJ
ftr-479	242	9	equipment	equipment	NOUN
ftr-479	242	10	costs	cost	NOUN
ftr-479	242	11	.	.	PUNCT
ftr-479	243	1	under	under	ADP
ftr-479	243	2	a	a	DET
ftr-479	243	3	credit	credit	NOUN
ftr-479	243	4	method	method	NOUN
ftr-479	243	5	system	system	NOUN
ftr-479	243	6	,	,	PUNCT
ftr-479	243	7	vat	vat	NOUN
ftr-479	243	8	paid	pay	VERB
ftr-479	243	9	on	on	ADP
ftr-479	243	10	the	the	DET
ftr-479	243	11	purchase	purchase	NOUN
ftr-479	243	12	of	of	ADP
ftr-479	243	13	plant	plant	NOUN
ftr-479	243	14	and	and	CCONJ
ftr-479	243	15	equipment	equipment	NOUN
ftr-479	243	16	for	for	ADP
ftr-479	243	17	use	use	NOUN
ftr-479	243	18	in	in	ADP
ftr-479	243	19	producing	produce	VERB
ftr-479	243	20	goods	good	NOUN
ftr-479	243	21	and	and	CCONJ
ftr-479	243	22	services	service	NOUN
ftr-479	243	23	is	be	AUX
ftr-479	243	24	immediately	immediately	ADV
ftr-479	243	25	credited	credit	VERB
ftr-479	243	26	against	against	ADP
ftr-479	243	27	vat	vat	NOUN
ftr-479	243	28	collected	collect	VERB
ftr-479	243	29	on	on	ADP
ftr-479	243	30	sales.36	sales.36	NOUN
ftr-479	243	31	in	in	ADP
ftr-479	243	32	other	other	ADJ
ftr-479	243	33	words	word	NOUN
ftr-479	243	34	,	,	PUNCT
ftr-479	243	35	vat	vat	NOUN
ftr-479	243	36	paid	pay	VERB
ftr-479	243	37	on	on	ADP
ftr-479	243	38	long	long	ADV
ftr-479	243	39	-	-	PUNCT
ftr-479	243	40	lived	live	VERB
ftr-479	243	41	business	business	NOUN
ftr-479	243	42	assets	asset	NOUN
ftr-479	243	43	is	be	AUX
ftr-479	243	44	not	not	PART
ftr-479	243	45	amortized	amortize	VERB
ftr-479	243	46	over	over	ADP
ftr-479	243	47	asset	asset	NOUN
ftr-479	243	48	lives	life	NOUN
ftr-479	243	49	;	;	PUNCT
ftr-479	243	50	all	all	DET
ftr-479	243	51	investments	investment	NOUN
ftr-479	243	52	in	in	ADP
ftr-479	243	53	plant	plant	NOUN
ftr-479	243	54	and	and	CCONJ
ftr-479	243	55	equipment	equipment	NOUN
ftr-479	243	56	are	be	AUX
ftr-479	243	57	treated	treat	VERB
ftr-479	243	58	as	as	ADP
ftr-479	243	59	current	current	ADJ
ftr-479	243	60	costs	cost	NOUN
ftr-479	243	61	.	.	PUNCT
ftr-479	244	1	because	because	SCONJ
ftr-479	244	2	no	no	DET
ftr-479	244	3	distinction	distinction	NOUN
ftr-479	244	4	is	be	AUX
ftr-479	244	5	drawn	draw	VERB
ftr-479	244	6	between	between	ADP
ftr-479	244	7	various	various	ADJ
ftr-479	244	8	classes	class	NOUN
ftr-479	244	9	of	of	ADP
ftr-479	244	10	business	business	NOUN
ftr-479	244	11	assets	asset	NOUN
ftr-479	244	12	employed	employ	VERB
ftr-479	244	13	to	to	PART
ftr-479	244	14	produce	produce	VERB
ftr-479	244	15	goods	good	NOUN
ftr-479	244	16	,	,	PUNCT
ftr-479	244	17	a	a	DET
ftr-479	244	18	credit	credit	NOUN
ftr-479	244	19	method	method	NOUN
ftr-479	244	20	vat	vat	NOUN
ftr-479	244	21	does	do	AUX
ftr-479	244	22	not	not	PART
ftr-479	244	23	have	have	VERB
ftr-479	244	24	the	the	DET
ftr-479	244	25	effect	effect	NOUN
ftr-479	244	26	of	of	ADP
ftr-479	244	27	steering	steer	VERB
ftr-479	244	28	investments	investment	NOUN
ftr-479	244	29	toward	toward	ADP
ftr-479	244	30	particular	particular	ADJ
ftr-479	244	31	assets	asset	NOUN
ftr-479	244	32	.	.	PUNCT
ftr-479	245	1	this	this	PRON
ftr-479	245	2	is	be	AUX
ftr-479	245	3	,	,	PUNCT
ftr-479	245	4	however	however	ADV
ftr-479	245	5	,	,	PUNCT
ftr-479	245	6	radically	radically	ADV
ftr-479	245	7	at	at	ADP
ftr-479	245	8	variance	variance	NOUN
ftr-479	245	9	with	with	ADP
ftr-479	245	10	american	american	ADJ
ftr-479	245	11	tax	tax	NOUN
ftr-479	245	12	culture	culture	NOUN
ftr-479	245	13	.	.	PUNCT
ftr-479	246	1	the	the	DET
ftr-479	246	2	history	history	NOUN
ftr-479	246	3	of	of	ADP
ftr-479	246	4	the	the	DET
ftr-479	246	5	federal	federal	ADJ
ftr-479	246	6	income	income	NOUN
ftr-479	246	7	tax	tax	NOUN
ftr-479	246	8	is	be	AUX
ftr-479	246	9	replete	replete	ADJ
ftr-479	246	10	with	with	ADP
ftr-479	246	11	attempts	attempt	NOUN
ftr-479	246	12	to	to	PART
ftr-479	246	13	manage	manage	VERB
ftr-479	246	14	the	the	DET
ftr-479	246	15	flow	flow	NOUN
ftr-479	246	16	of	of	ADP
ftr-479	246	17	investment	investment	NOUN
ftr-479	246	18	capital	capital	NOUN
ftr-479	246	19	by	by	ADP
ftr-479	246	20	means	mean	NOUN
ftr-479	246	21	of	of	ADP
ftr-479	246	22	credits	credit	NOUN
ftr-479	246	23	and	and	CCONJ
ftr-479	246	24	other	other	ADJ
ftr-479	246	25	preferences	preference	NOUN
ftr-479	246	26	that	that	PRON
ftr-479	246	27	are	be	AUX
ftr-479	246	28	not	not	PART
ftr-479	246	29	required	require	VERB
ftr-479	246	30	to	to	PART
ftr-479	246	31	measure	measure	VERB
ftr-479	246	32	economic	economic	ADJ
ftr-479	246	33	income	income	NOUN
ftr-479	246	34	but	but	CCONJ
ftr-479	246	35	are	be	AUX
ftr-479	246	36	,	,	PUNCT
ftr-479	246	37	instead	instead	ADV
ftr-479	246	38	,	,	PUNCT
ftr-479	246	39	designed	design	VERB
ftr-479	246	40	to	to	PART
ftr-479	246	41	direct	direct	VERB
ftr-479	246	42	investment	investment	NOUN
ftr-479	246	43	capital	capital	NOUN
ftr-479	246	44	into	into	ADP
ftr-479	246	45	assets	asset	NOUN
ftr-479	246	46	that	that	PRON
ftr-479	246	47	are	be	AUX
ftr-479	246	48	favored	favor	VERB
ftr-479	246	49	for	for	ADP
ftr-479	246	50	various	various	ADJ
ftr-479	246	51	policy	policy	NOUN
ftr-479	246	52	reasons	reason	NOUN
ftr-479	246	53	.	.	PUNCT
ftr-479	247	1	37	37	NUM
ftr-479	247	2	34	34	NUM
ftr-479	247	3	.	.	PUNCT
ftr-479	248	1	see	see	VERB
ftr-479	248	2	,	,	PUNCT
ftr-479	248	3	e.g.	e.g.	ADV
ftr-479	248	4	,	,	PUNCT
ftr-479	248	5	irc	irc	PROPN
ftr-479	248	6	§	§	PROPN
ftr-479	248	7	447(d)(1	447(d)(1	PROPN
ftr-479	248	8	)	)	PUNCT
ftr-479	248	9	.	.	PUNCT
ftr-479	249	1	35	35	NUM
ftr-479	249	2	.	.	X
ftr-479	250	1	for	for	ADP
ftr-479	250	2	examples	example	NOUN
ftr-479	250	3	of	of	ADP
ftr-479	250	4	vat	vat	NOUN
ftr-479	250	5	statutes	statute	NOUN
ftr-479	250	6	,	,	PUNCT
ftr-479	250	7	see	see	VERB
ftr-479	250	8	s.	s.	PROPN
ftr-479	250	9	2160	2160	NUM
ftr-479	250	10	,	,	PUNCT
ftr-479	250	11	supra	supra	PROPN
ftr-479	250	12	note	note	NOUN
ftr-479	250	13	10	10	NUM
ftr-479	250	14	,	,	PUNCT
ftr-479	250	15	§	§	PROPN
ftr-479	250	16	§	§	PROPN
ftr-479	250	17	10001	10001	NUM
ftr-479	250	18	-	-	SYM
ftr-479	250	19	10065	10065	NUM
ftr-479	250	20	(	(	PUNCT
ftr-479	250	21	1994	1994	NUM
ftr-479	250	22	)	)	PUNCT
ftr-479	250	23	;	;	PUNCT
ftr-479	250	24	hussey	hussey	PROPN
ftr-479	250	25	&	&	CCONJ
ftr-479	250	26	lubick	lubick	PROPN
ftr-479	250	27	,	,	PUNCT
ftr-479	250	28	supra	supra	PROPN
ftr-479	250	29	note	note	NOUN
ftr-479	250	30	2	2	NUM
ftr-479	250	31	,	,	PUNCT
ftr-479	250	32	at	at	ADP
ftr-479	250	33	101	101	NUM
ftr-479	250	34	-	-	SYM
ftr-479	250	35	18	18	NUM
ftr-479	250	36	.	.	PUNCT
ftr-479	250	37	36	36	NUM
ftr-479	250	38	.	.	NOUN
ftr-479	250	39	3	3	NUM
ftr-479	250	40	treas	trea	NOUN
ftr-479	250	41	.	.	PUNCT
ftr-479	251	1	dep't	dep't	PROPN
ftr-479	251	2	,	,	PUNCT
ftr-479	251	3	supra	supra	PROPN
ftr-479	251	4	note	note	NOUN
ftr-479	251	5	1	1	NUM
ftr-479	251	6	,	,	PUNCT
ftr-479	251	7	at	at	ADP
ftr-479	251	8	7	7	NUM
ftr-479	251	9	-	-	SYM
ftr-479	251	10	9	9	NUM
ftr-479	251	11	;	;	PUNCT
ftr-479	251	12	aba	aba	PROPN
ftr-479	251	13	sec	sec	PROPN
ftr-479	251	14	.	.	PROPN
ftr-479	252	1	of	of	ADP
ftr-479	252	2	tax'n	tax'n	NOUN
ftr-479	252	3	,	,	PUNCT
ftr-479	252	4	supra	supra	ADJ
ftr-479	252	5	note	note	NOUN
ftr-479	252	6	2	2	NUM
ftr-479	252	7	,	,	PUNCT
ftr-479	252	8	at	at	ADP
ftr-479	252	9	422	422	NUM
ftr-479	252	10	.	.	PUNCT
ftr-479	253	1	37	37	NUM
ftr-479	253	2	.	.	PUNCT
ftr-479	254	1	see	see	VERB
ftr-479	254	2	generally	generally	ADV
ftr-479	254	3	c.	c.	PROPN
ftr-479	254	4	eugene	eugene	PROPN
ftr-479	254	5	steuerle	steuerle	PROPN
ftr-479	254	6	,	,	PUNCT
ftr-479	254	7	the	the	DET
ftr-479	254	8	tax	tax	NOUN
ftr-479	254	9	decade	decade	NOUN
ftr-479	254	10	27	27	NUM
ftr-479	254	11	,	,	PUNCT
ftr-479	254	12	45	45	NUM
ftr-479	254	13	-	-	SYM
ftr-479	254	14	48	48	NUM
ftr-479	254	15	,	,	PUNCT
ftr-479	254	16	77	77	NUM
ftr-479	254	17	-	-	SYM
ftr-479	254	18	79	79	NUM
ftr-479	254	19	,	,	PUNCT
ftr-479	254	20	189	189	NUM
ftr-479	254	21	,	,	PUNCT
ftr-479	254	22	191	191	NUM
ftr-479	254	23	(	(	PUNCT
ftr-479	254	24	1992	1992	NUM
ftr-479	254	25	)	)	PUNCT
ftr-479	254	26	;	;	PUNCT
ftr-479	254	27	jack	jack	PROPN
ftr-479	254	28	teuber	teuber	PROPN
ftr-479	254	29	,	,	PUNCT
ftr-479	254	30	tax	tax	NOUN
ftr-479	254	31	expenditure	expenditure	NOUN
ftr-479	254	32	trends	trend	NOUN
ftr-479	254	33	:	:	PUNCT
ftr-479	254	34	growth	growth	NOUN
ftr-479	254	35	is	be	AUX
ftr-479	254	36	the	the	DET
ftr-479	254	37	word	word	NOUN
ftr-479	254	38	,	,	PUNCT
ftr-479	254	39	62	62	NUM
ftr-479	254	40	tax	tax	NOUN
ftr-479	254	41	notes	note	NOUN
ftr-479	254	42	943	943	NUM
ftr-479	254	43	(	(	PUNCT
ftr-479	254	44	feb	feb	PROPN
ftr-479	254	45	.	.	PROPN
ftr-479	254	46	21	21	NUM
ftr-479	254	47	,	,	PUNCT
ftr-479	254	48	1994	1994	NUM
ftr-479	254	49	)	)	PUNCT
ftr-479	254	50	.	.	PUNCT
ftr-479	255	1	the	the	DET
ftr-479	255	2	real	real	ADJ
ftr-479	255	3	aggregate	aggregate	ADJ
ftr-479	255	4	revenue	revenue	NOUN
ftr-479	255	5	loss	loss	NOUN
ftr-479	255	6	from	from	ADP
ftr-479	255	7	tax	tax	NOUN
ftr-479	255	8	expenditures	expenditure	NOUN
ftr-479	255	9	grew	grow	VERB
ftr-479	255	10	between	between	ADP
ftr-479	255	11	1974	1974	NUM
ftr-479	255	12	and	and	CCONJ
ftr-479	255	13	1993	1993	NUM
ftr-479	255	14	at	at	ADP
ftr-479	255	15	an	an	DET
ftr-479	255	16	average	average	ADJ
ftr-479	255	17	annual	annual	ADJ
ftr-479	255	18	rate	rate	NOUN
ftr-479	255	19	of	of	ADP
ftr-479	255	20	approximately	approximately	ADV
ftr-479	255	21	4	4	NUM
ftr-479	255	22	%	%	NOUN
ftr-479	255	23	,	,	PUNCT
ftr-479	255	24	while	while	SCONJ
ftr-479	255	25	average	average	ADJ
ftr-479	255	26	annual	annual	ADJ
ftr-479	255	27	real	real	ADJ
ftr-479	255	28	growth	growth	NOUN
ftr-479	255	29	in	in	ADP
ftr-479	255	30	gross	gross	ADJ
ftr-479	255	31	domestic	domestic	ADJ
ftr-479	255	32	product	product	NOUN
ftr-479	255	33	over	over	ADP
ftr-479	255	34	the	the	DET
ftr-479	255	35	same	same	ADJ
ftr-479	255	36	period	period	NOUN
ftr-479	255	37	was	be	AUX
ftr-479	255	38	only	only	ADV
ftr-479	255	39	about	about	ADV
ftr-479	255	40	2.5	2.5	NUM
ftr-479	255	41	%	%	NOUN
ftr-479	255	42	.	.	PUNCT
ftr-479	256	1	general	general	ADJ
ftr-479	256	2	accounting	accounting	PROPN
ftr-479	256	3	office	office	NOUN
ftr-479	256	4	,	,	PUNCT
ftr-479	256	5	tax	tax	NOUN
ftr-479	256	6	expenditures	expenditure	NOUN
ftr-479	256	7	deserve	deserve	VERB
ftr-479	256	8	more	more	ADJ
ftr-479	256	9	scrutiny	scrutiny	NOUN
ftr-479	256	10	35	35	NUM
ftr-479	256	11	(	(	PUNCT
ftr-479	256	12	1994	1994	NUM
ftr-479	256	13	)	)	PUNCT
ftr-479	256	14	.	.	PUNCT
ftr-479	257	1	some	some	DET
ftr-479	257	2	recent	recent	ADJ
ftr-479	257	3	examples	example	NOUN
ftr-479	257	4	of	of	ADP
ftr-479	257	5	this	this	DET
ftr-479	257	6	pattern	pattern	NOUN
ftr-479	257	7	are	be	AUX
ftr-479	257	8	the	the	DET
ftr-479	257	9	1993	1993	NUM
ftr-479	257	10	increases	increase	NOUN
ftr-479	257	11	in	in	ADP
ftr-479	257	12	expensing	expense	VERB
ftr-479	257	13	for	for	ADP
ftr-479	257	14	equipment	equipment	NOUN
ftr-479	257	15	investments	investment	NOUN
ftr-479	257	16	in	in	ADP
ftr-479	257	17	enterprise	enterprise	NOUN
ftr-479	257	18	zones	zone	NOUN
ftr-479	257	19	,	,	PUNCT
ftr-479	257	20	§	§	PROPN
ftr-479	257	21	1397a	1397a	NUM
ftr-479	257	22	,	,	PUNCT
ftr-479	257	23	and	and	CCONJ
ftr-479	257	24	accelerated	accelerate	VERB
ftr-479	257	25	depreciation	depreciation	NOUN
ftr-479	257	26	for	for	ADP
ftr-479	257	27	investments	investment	NOUN
ftr-479	257	28	in	in	ADP
ftr-479	257	29	indian	indian	ADJ
ftr-479	257	30	reservation	reservation	NOUN
ftr-479	257	31	property	property	NOUN
ftr-479	257	32	.	.	PUNCT
ftr-479	258	1	irc	irc	PROPN
ftr-479	258	2	§	§	PROPN
ftr-479	258	3	168j	168j	PROPN
ftr-479	258	4	)	)	PUNCT
ftr-479	258	5	.	.	PUNCT
ftr-479	259	1	see	see	VERB
ftr-479	259	2	h.r	h.r	PROPN
ftr-479	259	3	.	.	PROPN
ftr-479	259	4	rep	rep	PROPN
ftr-479	259	5	.	.	PROPN
ftr-479	260	1	no	no	PROPN
ftr-479	260	2	.	.	NOUN
ftr-479	260	3	111	111	NUM
ftr-479	260	4	,	,	PUNCT
ftr-479	260	5	103d	103d	NUM
ftr-479	260	6	cong	cong	NOUN
ftr-479	260	7	.	.	PUNCT
ftr-479	261	1	,	,	PUNCT
ftr-479	261	2	1st	1st	ADJ
ftr-479	261	3	sess	sess	NOUN
ftr-479	261	4	.	.	PUNCT
ftr-479	262	1	791	791	NUM
ftr-479	262	2	,	,	PUNCT
ftr-479	262	3	794	794	NUM
ftr-479	262	4	-	-	SYM
ftr-479	262	5	99	99	NUM
ftr-479	262	6	(	(	PUNCT
ftr-479	262	7	1993	1993	NUM
ftr-479	262	8	)	)	PUNCT
ftr-479	262	9	,	,	PUNCT
ftr-479	262	10	reprinted	reprint	VERB
ftr-479	262	11	in	in	ADP
ftr-479	262	12	1993	1993	NUM
ftr-479	262	13	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-479	262	14	.	.	PUNCT
ftr-479	262	15	378	378	NUM
ftr-479	262	16	,	,	PUNCT
ftr-479	262	17	1021	1021	NUM
ftr-479	262	18	,	,	PUNCT
ftr-479	262	19	1024	1024	NUM
ftr-479	262	20	-	-	SYM
ftr-479	262	21	29	29	NUM
ftr-479	262	22	.	.	PUNCT
ftr-479	263	1	tax	tax	NOUN
ftr-479	263	2	expenditures	expenditure	NOUN
ftr-479	263	3	will	will	AUX
ftr-479	263	4	be	be	AUX
ftr-479	263	5	further	far	ADV
ftr-479	263	6	enhanced	enhance	VERB
ftr-479	263	7	if	if	SCONJ
ftr-479	263	8	congress	congress	PROPN
ftr-479	263	9	accedes	accede	VERB
ftr-479	263	10	to	to	ADP
ftr-479	263	11	the	the	DET
ftr-479	263	12	often	often	ADV
ftr-479	263	13	made	make	VERB
ftr-479	263	14	argument	argument	NOUN
ftr-479	263	15	that	that	SCONJ
ftr-479	263	16	the	the	DET
ftr-479	263	17	investment	investment	NOUN
ftr-479	263	18	tax	tax	NOUN
ftr-479	263	19	credit	credit	NOUN
ftr-479	263	20	(	(	PUNCT
ftr-479	263	21	repealed	repeal	VERB
ftr-479	263	22	in	in	ADP
ftr-479	263	23	1986	1986	NUM
ftr-479	263	24	)	)	PUNCT
ftr-479	263	25	should	should	AUX
ftr-479	263	26	be	be	AUX
ftr-479	263	27	restored	restore	VERB
ftr-479	263	28	because	because	SCONJ
ftr-479	263	29	equipment	equipment	NOUN
ftr-479	263	30	investment	investment	NOUN
ftr-479	263	31	has	have	VERB
ftr-479	263	32	a	a	DET
ftr-479	263	33	very	very	ADV
ftr-479	263	34	high	high	ADJ
ftr-479	263	35	net	net	ADJ
ftr-479	263	36	social	social	ADJ
ftr-479	263	37	return	return	NOUN
ftr-479	263	38	.	.	PUNCT
ftr-479	264	1	see	see	VERB
ftr-479	264	2	j.	j.	PROPN
ftr-479	264	3	bradford	bradford	PROPN
ftr-479	264	4	delong	delong	PROPN
ftr-479	264	5	&	&	CCONJ
ftr-479	264	6	lawrence	lawrence	PROPN
ftr-479	264	7	h.	h.	PROPN
ftr-479	264	8	summers	summers	PROPN
ftr-479	264	9	,	,	PUNCT
ftr-479	264	10	equipment	equipment	NOUN
ftr-479	264	11	investment	investment	NOUN
ftr-479	264	12	and	and	CCONJ
ftr-479	264	13	economic	economic	ADJ
ftr-479	264	14	growth	growth	NOUN
ftr-479	264	15	:	:	PUNCT
ftr-479	264	16	how	how	SCONJ
ftr-479	264	17	strong	strong	ADJ
ftr-479	264	18	is	be	AUX
ftr-479	264	19	the	the	DET
ftr-479	264	20	nexus	nexus	NOUN
ftr-479	264	21	?	?	PUNCT
ftr-479	265	1	2	2	NUM
ftr-479	265	2	-	-	SYM
ftr-479	265	3	1992	1992	NUM
ftr-479	265	4	[	[	X
ftr-479	265	5	vol	vol	NOUN
ftr-479	265	6	.	.	PUNCT
ftr-479	265	7	2:7	2:7	NUM
ftr-479	265	8	scoping	scope	VERB
ftr-479	265	9	out	out	ADP
ftr-479	265	10	the	the	DET
ftr-479	265	11	uncertain	uncertain	ADJ
ftr-479	265	12	simplification	simplification	NOUN
ftr-479	265	13	effects	effect	NOUN
ftr-479	265	14	the	the	DET
ftr-479	265	15	congress	congress	PROPN
ftr-479	265	16	that	that	PRON
ftr-479	265	17	included	include	VERB
ftr-479	265	18	these	these	DET
ftr-479	265	19	investment	investment	NOUN
ftr-479	265	20	incentives	incentive	NOUN
ftr-479	265	21	in	in	ADP
ftr-479	265	22	the	the	DET
ftr-479	265	23	income	income	NOUN
ftr-479	265	24	tax	tax	NOUN
ftr-479	265	25	will	will	AUX
ftr-479	265	26	be	be	AUX
ftr-479	265	27	the	the	DET
ftr-479	265	28	architect	architect	NOUN
ftr-479	265	29	of	of	ADP
ftr-479	265	30	any	any	DET
ftr-479	265	31	u.s	u.s	PROPN
ftr-479	265	32	.	.	PROPN
ftr-479	265	33	vat	vat	NOUN
ftr-479	265	34	,	,	PUNCT
ftr-479	265	35	and	and	CCONJ
ftr-479	265	36	the	the	DET
ftr-479	265	37	staff	staff	NOUN
ftr-479	265	38	,	,	PUNCT
ftr-479	265	39	executive	executive	ADJ
ftr-479	265	40	branch	branch	NOUN
ftr-479	265	41	officers	officer	NOUN
ftr-479	265	42	,	,	PUNCT
ftr-479	265	43	and	and	CCONJ
ftr-479	265	44	lobbyists	lobbyist	NOUN
ftr-479	265	45	assisting	assist	VERB
ftr-479	265	46	congress	congress	PROPN
ftr-479	265	47	in	in	ADP
ftr-479	265	48	the	the	DET
ftr-479	265	49	development	development	NOUN
ftr-479	265	50	of	of	ADP
ftr-479	265	51	a	a	DET
ftr-479	265	52	vat	vat	NOUN
ftr-479	265	53	will	will	AUX
ftr-479	265	54	be	be	AUX
ftr-479	265	55	drawn	draw	VERB
ftr-479	265	56	from	from	ADP
ftr-479	265	57	the	the	DET
ftr-479	265	58	same	same	ADJ
ftr-479	265	59	ranks	rank	NOUN
ftr-479	265	60	that	that	PRON
ftr-479	265	61	have	have	AUX
ftr-479	265	62	counseled	counsel	VERB
ftr-479	265	63	in	in	ADP
ftr-479	265	64	the	the	DET
ftr-479	265	65	formulation	formulation	NOUN
ftr-479	265	66	of	of	ADP
ftr-479	265	67	income	income	NOUN
ftr-479	265	68	tax	tax	NOUN
ftr-479	265	69	preferences	preference	NOUN
ftr-479	265	70	.	.	PUNCT
ftr-479	266	1	it	it	PRON
ftr-479	266	2	is	be	AUX
ftr-479	266	3	not	not	PART
ftr-479	266	4	unreasonable	unreasonable	ADJ
ftr-479	266	5	to	to	PART
ftr-479	266	6	anticipate	anticipate	VERB
ftr-479	266	7	that	that	SCONJ
ftr-479	266	8	the	the	DET
ftr-479	266	9	income	income	NOUN
ftr-479	266	10	tax	tax	NOUN
ftr-479	266	11	habits	habit	NOUN
ftr-479	266	12	of	of	ADP
ftr-479	266	13	tax	tax	NOUN
ftr-479	266	14	law	law	NOUN
ftr-479	266	15	writers	writer	NOUN
ftr-479	266	16	will	will	AUX
ftr-479	266	17	carry	carry	VERB
ftr-479	266	18	over	over	ADP
ftr-479	266	19	to	to	ADP
ftr-479	266	20	a	a	DET
ftr-479	266	21	vat	vat	NOUN
ftr-479	266	22	and	and	CCONJ
ftr-479	266	23	that	that	SCONJ
ftr-479	266	24	instead	instead	ADV
ftr-479	266	25	of	of	ADP
ftr-479	266	26	merely	merely	ADV
ftr-479	266	27	allowing	allow	VERB
ftr-479	266	28	the	the	DET
ftr-479	266	29	expensing	expensing	NOUN
ftr-479	266	30	of	of	ADP
ftr-479	266	31	the	the	DET
ftr-479	266	32	costs	cost	NOUN
ftr-479	266	33	of	of	ADP
ftr-479	266	34	all	all	DET
ftr-479	266	35	business	business	NOUN
ftr-479	266	36	assets	asset	NOUN
ftr-479	266	37	,	,	PUNCT
ftr-479	266	38	a	a	DET
ftr-479	266	39	u.s	u.s	PROPN
ftr-479	266	40	.	.	PROPN
ftr-479	266	41	vat	vat	NOUN
ftr-479	266	42	will	will	AUX
ftr-479	266	43	include	include	VERB
ftr-479	266	44	additional	additional	ADJ
ftr-479	266	45	credits	credit	NOUN
ftr-479	266	46	with	with	ADP
ftr-479	266	47	respect	respect	NOUN
ftr-479	266	48	to	to	ADP
ftr-479	266	49	preferred	preferred	ADJ
ftr-479	266	50	assets	asset	NOUN
ftr-479	266	51	.	.	PUNCT
ftr-479	267	1	these	these	DET
ftr-479	267	2	credits	credit	NOUN
ftr-479	267	3	will	will	AUX
ftr-479	267	4	have	have	VERB
ftr-479	267	5	to	to	PART
ftr-479	267	6	be	be	AUX
ftr-479	267	7	hedged	hedge	VERB
ftr-479	267	8	with	with	ADP
ftr-479	267	9	complex	complex	ADJ
ftr-479	267	10	rules	rule	NOUN
ftr-479	267	11	to	to	PART
ftr-479	267	12	ensure	ensure	VERB
ftr-479	267	13	that	that	SCONJ
ftr-479	267	14	they	they	PRON
ftr-479	267	15	apply	apply	VERB
ftr-479	267	16	only	only	ADV
ftr-479	267	17	to	to	AUX
ftr-479	267	18	favored	favor	VERB
ftr-479	267	19	types	type	NOUN
ftr-479	267	20	of	of	ADP
ftr-479	267	21	property	property	NOUN
ftr-479	267	22	acquired	acquire	VERB
ftr-479	267	23	from	from	ADP
ftr-479	267	24	unrelated	unrelated	ADJ
ftr-479	267	25	persons	person	NOUN
ftr-479	267	26	after	after	ADP
ftr-479	267	27	the	the	DET
ftr-479	267	28	effective	effective	ADJ
ftr-479	267	29	date	date	NOUN
ftr-479	267	30	of	of	ADP
ftr-479	267	31	the	the	DET
ftr-479	267	32	vat.38	vat.38	NOUN
ftr-479	267	33	there	there	PRON
ftr-479	267	34	may	may	AUX
ftr-479	267	35	be	be	AUX
ftr-479	267	36	recapture	recapture	NOUN
ftr-479	267	37	of	of	ADP
ftr-479	267	38	the	the	DET
ftr-479	267	39	credits	credit	NOUN
ftr-479	267	40	when	when	SCONJ
ftr-479	267	41	assets	asset	NOUN
ftr-479	267	42	are	be	AUX
ftr-479	267	43	disposed	dispose	VERB
ftr-479	267	44	of	of	ADP
ftr-479	267	45	or	or	CCONJ
ftr-479	267	46	diverted	divert	VERB
ftr-479	267	47	to	to	ADP
ftr-479	267	48	disfavored	disfavored	ADJ
ftr-479	267	49	uses	use	NOUN
ftr-479	267	50	.	.	PUNCT
ftr-479	268	1	any	any	DET
ftr-479	268	2	investment	investment	NOUN
ftr-479	268	3	incentives	incentive	NOUN
ftr-479	268	4	included	include	VERB
ftr-479	268	5	in	in	ADP
ftr-479	268	6	a	a	DET
ftr-479	268	7	national	national	ADJ
ftr-479	268	8	vat	vat	NOUN
ftr-479	268	9	will	will	AUX
ftr-479	268	10	add	add	VERB
ftr-479	268	11	to	to	ADP
ftr-479	268	12	the	the	DET
ftr-479	268	13	vat	vat	NOUN
ftr-479	268	14	's	's	PART
ftr-479	268	15	inherent	inherent	ADJ
ftr-479	268	16	complexity	complexity	NOUN
ftr-479	268	17	.	.	PUNCT
ftr-479	269	1	in	in	ADP
ftr-479	269	2	short	short	ADJ
ftr-479	269	3	,	,	PUNCT
ftr-479	269	4	there	there	PRON
ftr-479	269	5	is	be	VERB
ftr-479	269	6	a	a	DET
ftr-479	269	7	more	more	ADJ
ftr-479	269	8	-	-	PUNCT
ftr-479	269	9	than	than	ADP
ftr-479	269	10	-	-	PUNCT
ftr-479	269	11	trivial	trivial	ADJ
ftr-479	269	12	danger	danger	NOUN
ftr-479	269	13	that	that	SCONJ
ftr-479	269	14	in	in	ADP
ftr-479	269	15	a	a	DET
ftr-479	269	16	u.s	u.s	PROPN
ftr-479	269	17	.	.	PROPN
ftr-479	269	18	vat	vat	NOUN
ftr-479	269	19	,	,	PUNCT
ftr-479	269	20	the	the	DET
ftr-479	269	21	inherent	inherent	ADJ
ftr-479	269	22	complexities	complexity	NOUN
ftr-479	269	23	of	of	ADP
ftr-479	269	24	a	a	DET
ftr-479	269	25	typical	typical	ADJ
ftr-479	269	26	vat	vat	NOUN
ftr-479	269	27	,	,	PUNCT
ftr-479	269	28	including	include	VERB
ftr-479	269	29	the	the	DET
ftr-479	269	30	multistage	multistage	NOUN
ftr-479	269	31	collection	collection	NOUN
ftr-479	269	32	process	process	NOUN
ftr-479	269	33	,	,	PUNCT
ftr-479	269	34	exemptions	exemption	NOUN
ftr-479	269	35	,	,	PUNCT
ftr-479	269	36	and	and	CCONJ
ftr-479	269	37	multiple	multiple	ADJ
ftr-479	269	38	rates	rate	NOUN
ftr-479	269	39	,	,	PUNCT
ftr-479	269	40	will	will	AUX
ftr-479	269	41	be	be	AUX
ftr-479	269	42	augmented	augment	VERB
ftr-479	269	43	by	by	ADP
ftr-479	269	44	substantial	substantial	ADJ
ftr-479	269	45	additional	additional	ADJ
ftr-479	269	46	complexities	complexity	NOUN
ftr-479	269	47	deriving	derive	VERB
ftr-479	269	48	from	from	ADP
ftr-479	269	49	attempts	attempt	NOUN
ftr-479	269	50	to	to	PART
ftr-479	269	51	direct	direct	VERB
ftr-479	269	52	the	the	DET
ftr-479	269	53	flow	flow	NOUN
ftr-479	269	54	of	of	ADP
ftr-479	269	55	investment	investment	NOUN
ftr-479	269	56	capital	capital	NOUN
ftr-479	269	57	toward	toward	ADP
ftr-479	269	58	the	the	DET
ftr-479	269	59	achievement	achievement	NOUN
ftr-479	269	60	of	of	ADP
ftr-479	269	61	various	various	ADJ
ftr-479	269	62	policy	policy	NOUN
ftr-479	269	63	goals	goal	NOUN
ftr-479	269	64	.	.	PUNCT
ftr-479	270	1	we	we	PRON
ftr-479	270	2	can	can	AUX
ftr-479	270	3	not	not	PART
ftr-479	270	4	,	,	PUNCT
ftr-479	270	5	however	however	ADV
ftr-479	270	6	,	,	PUNCT
ftr-479	270	7	evaluate	evaluate	VERB
ftr-479	270	8	the	the	DET
ftr-479	270	9	extent	extent	NOUN
ftr-479	270	10	of	of	ADP
ftr-479	270	11	this	this	DET
ftr-479	270	12	additional	additional	ADJ
ftr-479	270	13	complexity	complexity	NOUN
ftr-479	270	14	until	until	SCONJ
ftr-479	270	15	we	we	PRON
ftr-479	270	16	see	see	VERB
ftr-479	270	17	the	the	DET
ftr-479	270	18	details	detail	NOUN
ftr-479	270	19	of	of	ADP
ftr-479	270	20	proposed	propose	VERB
ftr-479	270	21	legislation	legislation	NOUN
ftr-479	270	22	.	.	PUNCT
ftr-479	271	1	d.	d.	PROPN
ftr-479	271	2	does	do	AUX
ftr-479	271	3	it	it	PRON
ftr-479	271	4	matter	matter	VERB
ftr-479	271	5	how	how	SCONJ
ftr-479	271	6	the	the	DET
ftr-479	271	7	vat	vat	NOUN
ftr-479	271	8	revenues	revenue	NOUN
ftr-479	271	9	are	be	AUX
ftr-479	271	10	used	use	VERB
ftr-479	271	11	?	?	PUNCT
ftr-479	272	1	a	a	DET
ftr-479	272	2	vat	vat	NOUN
ftr-479	272	3	's	's	PART
ftr-479	272	4	complexity	complexity	NOUN
ftr-479	272	5	or	or	CCONJ
ftr-479	272	6	simplification	simplification	NOUN
ftr-479	272	7	consequences	consequence	NOUN
ftr-479	272	8	can	can	AUX
ftr-479	272	9	not	not	PART
ftr-479	272	10	be	be	AUX
ftr-479	272	11	determined	determine	VERB
ftr-479	272	12	by	by	ADP
ftr-479	272	13	examining	examine	VERB
ftr-479	272	14	the	the	DET
ftr-479	272	15	vat	vat	NOUN
ftr-479	272	16	in	in	ADP
ftr-479	272	17	isolation	isolation	NOUN
ftr-479	272	18	.	.	PUNCT
ftr-479	273	1	we	we	PRON
ftr-479	273	2	first	first	ADV
ftr-479	273	3	have	have	VERB
ftr-479	273	4	to	to	PART
ftr-479	273	5	learn	learn	VERB
ftr-479	273	6	whether	whether	SCONJ
ftr-479	273	7	this	this	DET
ftr-479	273	8	tax	tax	NOUN
ftr-479	273	9	will	will	AUX
ftr-479	273	10	be	be	AUX
ftr-479	273	11	a	a	DET
ftr-479	273	12	revenue	revenue	NOUN
ftr-479	273	13	-	-	PUNCT
ftr-479	273	14	raising	raise	VERB
ftr-479	273	15	addition	addition	NOUN
ftr-479	273	16	to	to	ADP
ftr-479	273	17	the	the	DET
ftr-479	273	18	current	current	ADJ
ftr-479	273	19	structure	structure	NOUN
ftr-479	273	20	or	or	CCONJ
ftr-479	273	21	will	will	AUX
ftr-479	273	22	be	be	AUX
ftr-479	273	23	coupled	couple	VERB
ftr-479	273	24	with	with	ADP
ftr-479	273	25	simplifying	simplify	VERB
ftr-479	273	26	changes	change	NOUN
ftr-479	273	27	in	in	ADP
ftr-479	273	28	that	that	DET
ftr-479	273	29	structure	structure	NOUN
ftr-479	273	30	.	.	PUNCT
ftr-479	274	1	in	in	ADP
ftr-479	274	2	short	short	ADJ
ftr-479	274	3	,	,	PUNCT
ftr-479	274	4	we	we	PRON
ftr-479	274	5	need	need	VERB
ftr-479	274	6	to	to	PART
ftr-479	274	7	know	know	VERB
ftr-479	274	8	how	how	SCONJ
ftr-479	274	9	the	the	DET
ftr-479	274	10	vat	vat	NOUN
ftr-479	274	11	yield	yield	NOUN
ftr-479	274	12	will	will	AUX
ftr-479	274	13	be	be	AUX
ftr-479	274	14	used	use	VERB
ftr-479	274	15	.	.	PUNCT
ftr-479	275	1	1	1	X
ftr-479	275	2	.	.	X
ftr-479	275	3	a	a	DET
ftr-479	275	4	vat	vat	NOUN
ftr-479	275	5	replacing	replace	VERB
ftr-479	275	6	the	the	DET
ftr-479	275	7	individual	individual	ADJ
ftr-479	275	8	and	and	CCONJ
ftr-479	275	9	corporate	corporate	ADJ
ftr-479	275	10	income	income	NOUN
ftr-479	275	11	tares.-a	tares.-a	NOUN
ftr-479	275	12	vat	vat	NOUN
ftr-479	275	13	functions	function	NOUN
ftr-479	275	14	without	without	ADP
ftr-479	275	15	capitalization	capitalization	NOUN
ftr-479	275	16	rules	rule	NOUN
ftr-479	275	17	,	,	PUNCT
ftr-479	275	18	capital	capital	NOUN
ftr-479	275	19	cost	cost	NOUN
ftr-479	275	20	recovery	recovery	NOUN
ftr-479	275	21	provisions	provision	NOUN
ftr-479	275	22	,	,	PUNCT
ftr-479	275	23	entity	entity	NOUN
ftr-479	275	24	taxation	taxation	NOUN
ftr-479	275	25	systems	system	NOUN
ftr-479	275	26	,	,	PUNCT
ftr-479	275	27	and	and	CCONJ
ftr-479	275	28	many	many	ADJ
ftr-479	275	29	other	other	ADJ
ftr-479	275	30	complexities	complexity	NOUN
ftr-479	275	31	that	that	PRON
ftr-479	275	32	bedevil	bedevil	VERB
ftr-479	275	33	the	the	DET
ftr-479	275	34	income	income	NOUN
ftr-479	275	35	brookings	brookings	PROPN
ftr-479	275	36	papers	paper	NOUN
ftr-479	275	37	on	on	ADP
ftr-479	275	38	economic	economic	ADJ
ftr-479	275	39	activity	activity	NOUN
ftr-479	275	40	157	157	NUM
ftr-479	275	41	,	,	PUNCT
ftr-479	275	42	159	159	NUM
ftr-479	275	43	,	,	PUNCT
ftr-479	275	44	197	197	NUM
ftr-479	275	45	.	.	PUNCT
ftr-479	276	1	indeed	indeed	ADV
ftr-479	276	2	,	,	PUNCT
ftr-479	276	3	the	the	DET
ftr-479	276	4	1993	1993	NUM
ftr-479	276	5	clinton	clinton	PROPN
ftr-479	276	6	administration	administration	NOUN
ftr-479	276	7	proposal	proposal	NOUN
ftr-479	276	8	for	for	ADP
ftr-479	276	9	a	a	DET
ftr-479	276	10	temporary	temporary	ADJ
ftr-479	276	11	revival	revival	NOUN
ftr-479	276	12	of	of	ADP
ftr-479	276	13	the	the	DET
ftr-479	276	14	investment	investment	NOUN
ftr-479	276	15	tax	tax	NOUN
ftr-479	276	16	credit	credit	NOUN
ftr-479	276	17	was	be	AUX
ftr-479	276	18	based	base	VERB
ftr-479	276	19	on	on	ADP
ftr-479	276	20	a	a	DET
ftr-479	276	21	judgment	judgment	NOUN
ftr-479	276	22	that	that	SCONJ
ftr-479	276	23	macroeconomic	macroeconomic	ADJ
ftr-479	276	24	policy	policy	NOUN
ftr-479	276	25	considerations	consideration	NOUN
ftr-479	276	26	required	require	VERB
ftr-479	276	27	a	a	DET
ftr-479	276	28	strong	strong	ADJ
ftr-479	276	29	incentive	incentive	NOUN
ftr-479	276	30	for	for	ADP
ftr-479	276	31	increased	increase	VERB
ftr-479	276	32	investment	investment	NOUN
ftr-479	276	33	in	in	ADP
ftr-479	276	34	equipment	equipment	NOUN
ftr-479	276	35	.	.	PUNCT
ftr-479	277	1	see	see	VERB
ftr-479	277	2	u.s	u.s	PROPN
ftr-479	277	3	.	.	PROPN
ftr-479	277	4	treas	treas	PROPN
ftr-479	277	5	.	.	PUNCT
ftr-479	278	1	dep't	dep't	NOUN
ftr-479	278	2	,	,	PUNCT
ftr-479	278	3	summary	summary	NOUN
ftr-479	278	4	of	of	ADP
ftr-479	278	5	the	the	DET
ftr-479	278	6	administration	administration	NOUN
ftr-479	278	7	's	's	PART
ftr-479	278	8	revenue	revenue	NOUN
ftr-479	278	9	proposals	proposal	NOUN
ftr-479	278	10	5	5	NUM
ftr-479	278	11	-	-	SYM
ftr-479	278	12	8	8	NUM
ftr-479	278	13	(	(	PUNCT
ftr-479	278	14	1993	1993	NUM
ftr-479	278	15	)	)	PUNCT
ftr-479	278	16	.	.	PUNCT
ftr-479	279	1	38	38	NUM
ftr-479	279	2	.	.	PUNCT
ftr-479	280	1	if	if	SCONJ
ftr-479	280	2	adopted	adopt	VERB
ftr-479	280	3	,	,	PUNCT
ftr-479	280	4	these	these	DET
ftr-479	280	5	credits	credit	NOUN
ftr-479	280	6	might	might	AUX
ftr-479	280	7	take	take	VERB
ftr-479	280	8	the	the	DET
ftr-479	280	9	form	form	NOUN
ftr-479	280	10	of	of	ADP
ftr-479	280	11	new	new	ADJ
ftr-479	280	12	or	or	CCONJ
ftr-479	280	13	expanded	expand	VERB
ftr-479	280	14	income	income	NOUN
ftr-479	280	15	tax	tax	NOUN
ftr-479	280	16	allowances	allowance	NOUN
ftr-479	280	17	providing	provide	VERB
ftr-479	280	18	the	the	DET
ftr-479	280	19	same	same	ADJ
ftr-479	280	20	results	result	NOUN
ftr-479	280	21	for	for	ADP
ftr-479	280	22	the	the	DET
ftr-479	280	23	revenue	revenue	NOUN
ftr-479	280	24	system	system	NOUN
ftr-479	280	25	as	as	SCONJ
ftr-479	280	26	if	if	SCONJ
ftr-479	280	27	they	they	PRON
ftr-479	280	28	were	be	AUX
ftr-479	280	29	included	include	VERB
ftr-479	280	30	in	in	ADP
ftr-479	280	31	the	the	DET
ftr-479	280	32	vat	vat	NOUN
ftr-479	280	33	.	.	PUNCT
ftr-479	281	1	nevertheless	nevertheless	ADV
ftr-479	281	2	,	,	PUNCT
ftr-479	281	3	they	they	PRON
ftr-479	281	4	will	will	AUX
ftr-479	281	5	have	have	AUX
ftr-479	281	6	been	be	AUX
ftr-479	281	7	prompted	prompt	VERB
ftr-479	281	8	by	by	ADP
ftr-479	281	9	the	the	DET
ftr-479	281	10	vat	vat	NOUN
ftr-479	281	11	and	and	CCONJ
ftr-479	281	12	must	must	AUX
ftr-479	281	13	be	be	AUX
ftr-479	281	14	considered	consider	VERB
ftr-479	281	15	vatcreated	vatcreate	VERB
ftr-479	281	16	complexity	complexity	NOUN
ftr-479	281	17	.	.	PUNCT
ftr-479	282	1	19951	19951	NUM
ftr-479	282	2	florida	florida	PROPN
ftr-479	282	3	tax	tax	NOUN
ftr-479	282	4	review	review	NOUN
ftr-479	282	5	tax.39	tax.39	ADP
ftr-479	282	6	thus	thus	ADV
ftr-479	282	7	,	,	PUNCT
ftr-479	282	8	a	a	DET
ftr-479	282	9	vat	vat	NOUN
ftr-479	282	10	that	that	PRON
ftr-479	282	11	funds	fund	VERB
ftr-479	282	12	a	a	DET
ftr-479	282	13	repeal	repeal	NOUN
ftr-479	282	14	of	of	ADP
ftr-479	282	15	the	the	DET
ftr-479	282	16	individual	individual	ADJ
ftr-479	282	17	and	and	CCONJ
ftr-479	282	18	corporate	corporate	ADJ
ftr-479	282	19	income	income	NOUN
ftr-479	282	20	taxes	taxis	NOUN
ftr-479	282	21	would	would	AUX
ftr-479	282	22	substantially	substantially	ADV
ftr-479	282	23	simplify	simplify	VERB
ftr-479	282	24	our	our	PRON
ftr-479	282	25	tax	tax	NOUN
ftr-479	282	26	system,4	system,4	NOUN
ftr-479	282	27	"	"	PUNCT
ftr-479	282	28	even	even	ADV
ftr-479	282	29	if	if	SCONJ
ftr-479	282	30	it	it	PRON
ftr-479	282	31	is	be	AUX
ftr-479	282	32	encumbered	encumber	VERB
ftr-479	282	33	with	with	ADP
ftr-479	282	34	intricate	intricate	ADJ
ftr-479	282	35	provisions	provision	NOUN
ftr-479	282	36	meant	mean	VERB
ftr-479	282	37	to	to	PART
ftr-479	282	38	direct	direct	VERB
ftr-479	282	39	investment	investment	NOUN
ftr-479	282	40	flows	flow	NOUN
ftr-479	282	41	into	into	ADP
ftr-479	282	42	favored	favor	VERB
ftr-479	282	43	assets	asset	NOUN
ftr-479	282	44	and	and	CCONJ
ftr-479	282	45	activities	activity	NOUN
ftr-479	282	46	.	.	PUNCT
ftr-479	282	47	"	"	PUNCT
ftr-479	283	1	unfortunately	unfortunately	ADV
ftr-479	283	2	,	,	PUNCT
ftr-479	283	3	substitution	substitution	NOUN
ftr-479	283	4	of	of	ADP
ftr-479	283	5	a	a	DET
ftr-479	283	6	vat	vat	NOUN
ftr-479	283	7	for	for	ADP
ftr-479	283	8	the	the	DET
ftr-479	283	9	federal	federal	ADJ
ftr-479	283	10	income	income	NOUN
ftr-479	283	11	taxes	taxis	NOUN
ftr-479	283	12	appears	appear	VERB
ftr-479	283	13	to	to	PART
ftr-479	283	14	be	be	AUX
ftr-479	283	15	politically	politically	ADV
ftr-479	283	16	unlikely	unlikely	ADJ
ftr-479	283	17	,	,	PUNCT
ftr-479	283	18	principally	principally	ADV
ftr-479	283	19	because	because	SCONJ
ftr-479	283	20	the	the	DET
ftr-479	283	21	vat	vat	NOUN
ftr-479	283	22	is	be	AUX
ftr-479	283	23	generally	generally	ADV
ftr-479	283	24	considered	consider	VERB
ftr-479	283	25	to	to	PART
ftr-479	283	26	be	be	AUX
ftr-479	283	27	both	both	PRON
ftr-479	283	28	inherently	inherently	ADV
ftr-479	283	29	regressive42	regressive42	NOUN
ftr-479	283	30	and	and	CCONJ
ftr-479	283	31	regressive	regressive	ADJ
ftr-479	283	32	in	in	ADP
ftr-479	283	33	comparison	comparison	NOUN
ftr-479	283	34	with	with	ADP
ftr-479	283	35	the	the	DET
ftr-479	283	36	income	income	NOUN
ftr-479	283	37	tax	tax	NOUN
ftr-479	283	38	.	.	PUNCT
ftr-479	283	39	"	"	PUNCT
ftr-479	284	1	the	the	DET
ftr-479	284	2	vat	vat	NOUN
ftr-479	284	3	has	have	AUX
ftr-479	284	4	also	also	ADV
ftr-479	284	5	been	be	AUX
ftr-479	284	6	criticized	criticize	VERB
ftr-479	284	7	as	as	ADP
ftr-479	284	8	an	an	DET
ftr-479	284	9	unfairly	unfairly	ADV
ftr-479	284	10	large	large	ADJ
ftr-479	284	11	levy	levy	NOUN
ftr-479	284	12	on	on	ADP
ftr-479	284	13	the	the	DET
ftr-479	284	14	poorest	poor	ADJ
ftr-479	284	15	individuals.44	individuals.44	NOUN
ftr-479	284	16	these	these	DET
ftr-479	284	17	consequences	consequence	NOUN
ftr-479	284	18	(	(	PUNCT
ftr-479	284	19	large	large	ADJ
ftr-479	284	20	and	and	CCONJ
ftr-479	284	21	disproportionate	disproportionate	ADJ
ftr-479	284	22	burdens	burden	NOUN
ftr-479	284	23	on	on	ADP
ftr-479	284	24	low	low	ADJ
ftr-479	284	25	-	-	PUNCT
ftr-479	284	26	income	income	NOUN
ftr-479	284	27	persons	person	NOUN
ftr-479	284	28	)	)	PUNCT
ftr-479	284	29	would	would	AUX
ftr-479	284	30	be	be	AUX
ftr-479	284	31	exacerbated	exacerbate	VERB
ftr-479	284	32	if	if	SCONJ
ftr-479	284	33	vat	vat	NOUN
ftr-479	284	34	revenues	revenue	NOUN
ftr-479	284	35	are	be	AUX
ftr-479	284	36	used	use	VERB
ftr-479	284	37	to	to	PART
ftr-479	284	38	fund	fund	VERB
ftr-479	284	39	repeal	repeal	NOUN
ftr-479	284	40	of	of	ADP
ftr-479	284	41	the	the	DET
ftr-479	284	42	individual	individual	ADJ
ftr-479	284	43	and	and	CCONJ
ftr-479	284	44	corporate	corporate	ADJ
ftr-479	284	45	income	income	NOUN
ftr-479	284	46	taxes	taxis	NOUN
ftr-479	284	47	.	.	PUNCT
ftr-479	285	1	this	this	PRON
ftr-479	285	2	is	be	AUX
ftr-479	285	3	because	because	SCONJ
ftr-479	285	4	,	,	PUNCT
ftr-479	285	5	to	to	PART
ftr-479	285	6	raise	raise	VERB
ftr-479	285	7	enough	enough	ADJ
ftr-479	285	8	money	money	NOUN
ftr-479	285	9	to	to	PART
ftr-479	285	10	replace	replace	VERB
ftr-479	285	11	all	all	DET
ftr-479	285	12	income	income	NOUN
ftr-479	285	13	tax	tax	NOUN
ftr-479	285	14	revenues	revenue	NOUN
ftr-479	285	15	,	,	PUNCT
ftr-479	285	16	a	a	DET
ftr-479	285	17	vat	vat	NOUN
ftr-479	285	18	would	would	AUX
ftr-479	285	19	have	have	VERB
ftr-479	285	20	to	to	PART
ftr-479	285	21	be	be	AUX
ftr-479	285	22	imposed	impose	VERB
ftr-479	285	23	at	at	ADP
ftr-479	285	24	a	a	DET
ftr-479	285	25	rate	rate	NOUN
ftr-479	285	26	that	that	PRON
ftr-479	285	27	is	be	AUX
ftr-479	285	28	very	very	ADV
ftr-479	285	29	high	high	ADJ
ftr-479	285	30	in	in	ADP
ftr-479	285	31	comparison	comparison	NOUN
ftr-479	285	32	with	with	ADP
ftr-479	285	33	the	the	DET
ftr-479	285	34	sales	sale	NOUN
ftr-479	285	35	taxes	taxis	NOUN
ftr-479	285	36	familiar	familiar	ADJ
ftr-479	285	37	to	to	ADP
ftr-479	285	38	most	most	ADJ
ftr-479	285	39	americans.45	americans.45	ADJ
ftr-479	285	40	contrast	contrast	NOUN
ftr-479	285	41	this	this	DET
ftr-479	285	42	state	state	NOUN
ftr-479	285	43	of	of	ADP
ftr-479	285	44	affairs	affair	NOUN
ftr-479	285	45	with	with	ADP
ftr-479	285	46	congress	congress	PROPN
ftr-479	285	47	'	'	PART
ftr-479	285	48	1993	1993	NUM
ftr-479	285	49	decision	decision	NOUN
ftr-479	285	50	to	to	PART
ftr-479	285	51	increase	increase	VERB
ftr-479	285	52	markedly	markedly	ADV
ftr-479	285	53	the	the	DET
ftr-479	285	54	progressivity	progressivity	NOUN
ftr-479	285	55	of	of	ADP
ftr-479	285	56	the	the	DET
ftr-479	285	57	income	income	NOUN
ftr-479	285	58	tax	tax	NOUN
ftr-479	285	59	rate	rate	NOUN
ftr-479	285	60	structure	structure	NOUN
ftr-479	285	61	,	,	PUNCT
ftr-479	285	62	which	which	PRON
ftr-479	285	63	,	,	PUNCT
ftr-479	285	64	in	in	ADP
ftr-479	285	65	1986	1986	NUM
ftr-479	285	66	,	,	PUNCT
ftr-479	285	67	had	have	AUX
ftr-479	285	68	become	become	VERB
ftr-479	285	69	relatively	relatively	ADV
ftr-479	285	70	flat	flat	ADJ
ftr-479	285	71	.	.	PUNCT
ftr-479	285	72	'	'	PUNCT
ftr-479	286	1	the	the	DET
ftr-479	286	2	1986	1986	NUM
ftr-479	286	3	flirtation	flirtation	NOUN
ftr-479	286	4	with	with	ADP
ftr-479	286	5	a	a	DET
ftr-479	286	6	nonprogressive	nonprogressive	ADJ
ftr-479	286	7	system	system	NOUN
ftr-479	286	8	might	might	AUX
ftr-479	286	9	be	be	AUX
ftr-479	286	10	viewed	view	VERB
ftr-479	286	11	as	as	ADP
ftr-479	286	12	a	a	DET
ftr-479	286	13	brief	brief	ADJ
ftr-479	286	14	episode	episode	NOUN
ftr-479	286	15	succeeded	succeed	VERB
ftr-479	286	16	by	by	ADP
ftr-479	286	17	a	a	DET
ftr-479	286	18	return	return	NOUN
ftr-479	286	19	to	to	ADP
ftr-479	286	20	our	our	PRON
ftr-479	286	21	historic	historic	ADJ
ftr-479	286	22	preference	preference	NOUN
ftr-479	286	23	for	for	ADP
ftr-479	286	24	progression	progression	NOUN
ftr-479	286	25	.	.	PUNCT
ftr-479	287	1	47	47	NUM
ftr-479	288	1	furthermore	furthermore	ADV
ftr-479	288	2	,	,	PUNCT
ftr-479	288	3	the	the	DET
ftr-479	288	4	expansion	expansion	NOUN
ftr-479	288	5	in	in	ADP
ftr-479	288	6	1993	1993	NUM
ftr-479	288	7	of	of	ADP
ftr-479	288	8	39	39	NUM
ftr-479	288	9	.	.	PUNCT
ftr-479	289	1	see	see	VERB
ftr-479	289	2	3	3	NUM
ftr-479	289	3	treas	trea	NOUN
ftr-479	289	4	.	.	PUNCT
ftr-479	290	1	dep't	dep't	PROPN
ftr-479	290	2	,	,	PUNCT
ftr-479	290	3	supra	supra	PROPN
ftr-479	290	4	note	note	NOUN
ftr-479	290	5	1	1	NUM
ftr-479	290	6	,	,	PUNCT
ftr-479	290	7	at	at	ADP
ftr-479	290	8	7	7	NUM
ftr-479	290	9	-	-	SYM
ftr-479	290	10	11	11	NUM
ftr-479	290	11	;	;	PUNCT
ftr-479	290	12	bradford	bradford	NOUN
ftr-479	290	13	,	,	PUNCT
ftr-479	290	14	supra	supra	PROPN
ftr-479	290	15	note	note	PROPN
ftr-479	290	16	1	1	NUM
ftr-479	290	17	,	,	PUNCT
ftr-479	290	18	at	at	ADP
ftr-479	290	19	60	60	NUM
ftr-479	290	20	-	-	SYM
ftr-479	290	21	64	64	NUM
ftr-479	290	22	.	.	PUNCT
ftr-479	290	23	40	40	NUM
ftr-479	290	24	.	.	PUNCT
ftr-479	291	1	see	see	VERB
ftr-479	291	2	bradford	bradford	NOUN
ftr-479	291	3	,	,	PUNCT
ftr-479	291	4	supra	supra	PROPN
ftr-479	291	5	note	note	PROPN
ftr-479	291	6	1	1	NUM
ftr-479	291	7	,	,	PUNCT
ftr-479	291	8	at	at	ADP
ftr-479	291	9	312	312	NUM
ftr-479	291	10	-	-	SYM
ftr-479	291	11	14	14	NUM
ftr-479	291	12	.	.	PUNCT
ftr-479	291	13	41	41	NUM
ftr-479	291	14	.	.	PUNCT
ftr-479	292	1	see	see	VERB
ftr-479	292	2	supra	supra	ADJ
ftr-479	292	3	text	text	NOUN
ftr-479	292	4	accompanying	accompanying	ADJ
ftr-479	292	5	notes	note	NOUN
ftr-479	292	6	36	36	NUM
ftr-479	292	7	-	-	SYM
ftr-479	292	8	38	38	NUM
ftr-479	292	9	.	.	PUNCT
ftr-479	293	1	42	42	NUM
ftr-479	293	2	.	.	PUNCT
ftr-479	294	1	see	see	VERB
ftr-479	294	2	staff	staff	NOUN
ftr-479	294	3	of	of	ADP
ftr-479	294	4	joint	joint	ADJ
ftr-479	294	5	comm	comm	NOUN
ftr-479	294	6	.	.	PUNCT
ftr-479	295	1	on	on	ADP
ftr-479	295	2	tax'n	tax'n	NOUN
ftr-479	295	3	,	,	PUNCT
ftr-479	295	4	supra	supra	ADJ
ftr-479	295	5	note	note	NOUN
ftr-479	295	6	24	24	NUM
ftr-479	295	7	,	,	PUNCT
ftr-479	295	8	at	at	ADP
ftr-479	295	9	54	54	NUM
ftr-479	295	10	-	-	SYM
ftr-479	295	11	59	59	NUM
ftr-479	295	12	;	;	PUNCT
ftr-479	295	13	3	3	NUM
ftr-479	295	14	treas	trea	NOUN
ftr-479	295	15	.	.	PUNCT
ftr-479	296	1	dep't	dep't	PROPN
ftr-479	296	2	,	,	PUNCT
ftr-479	296	3	supra	supra	PROPN
ftr-479	296	4	note	note	NOUN
ftr-479	296	5	1	1	NUM
ftr-479	296	6	,	,	PUNCT
ftr-479	296	7	at	at	ADP
ftr-479	296	8	19	19	NUM
ftr-479	296	9	-	-	SYM
ftr-479	296	10	20	20	NUM
ftr-479	296	11	,	,	PUNCT
ftr-479	296	12	43	43	NUM
ftr-479	296	13	,	,	PUNCT
ftr-479	296	14	87	87	NUM
ftr-479	296	15	;	;	PUNCT
ftr-479	296	16	cnossen	cnossen	VERB
ftr-479	296	17	,	,	PUNCT
ftr-479	296	18	supra	supra	PROPN
ftr-479	296	19	note	note	PROPN
ftr-479	296	20	1	1	NUM
ftr-479	296	21	,	,	PUNCT
ftr-479	296	22	at	at	ADP
ftr-479	296	23	212	212	NUM
ftr-479	296	24	;	;	PUNCT
ftr-479	296	25	kesselman	kesselman	NOUN
ftr-479	296	26	,	,	PUNCT
ftr-479	296	27	supra	supra	PROPN
ftr-479	296	28	note	note	PROPN
ftr-479	296	29	7	7	NUM
ftr-479	296	30	,	,	PUNCT
ftr-479	296	31	at	at	ADP
ftr-479	296	32	75860	75860	NUM
ftr-479	296	33	.	.	PUNCT
ftr-479	297	1	for	for	ADP
ftr-479	297	2	tentative	tentative	ADJ
ftr-479	297	3	contrary	contrary	ADJ
ftr-479	297	4	views	view	NOUN
ftr-479	297	5	,	,	PUNCT
ftr-479	297	6	see	see	VERB
ftr-479	297	7	massa	massa	PROPN
ftr-479	297	8	&	&	CCONJ
ftr-479	297	9	raboy	raboy	PROPN
ftr-479	297	10	,	,	PUNCT
ftr-479	297	11	supra	supra	PROPN
ftr-479	297	12	note	note	NOUN
ftr-479	297	13	7	7	NUM
ftr-479	297	14	,	,	PUNCT
ftr-479	297	15	at	at	ADP
ftr-479	297	16	486	486	NUM
ftr-479	297	17	;	;	PUNCT
ftr-479	297	18	morris	morris	PROPN
ftr-479	297	19	,	,	PUNCT
ftr-479	297	20	supra	supra	PROPN
ftr-479	297	21	note	note	PROPN
ftr-479	297	22	18	18	NUM
ftr-479	297	23	,	,	PUNCT
ftr-479	297	24	at	at	ADP
ftr-479	297	25	1264	1264	NUM
ftr-479	297	26	.	.	PUNCT
ftr-479	298	1	43	43	NUM
ftr-479	298	2	.	.	PUNCT
ftr-479	299	1	see	see	VERB
ftr-479	299	2	staff	staff	NOUN
ftr-479	299	3	of	of	ADP
ftr-479	299	4	joint	joint	ADJ
ftr-479	299	5	comm	comm	NOUN
ftr-479	299	6	.	.	PUNCT
ftr-479	300	1	on	on	ADP
ftr-479	300	2	tax'n	tax'n	NOUN
ftr-479	300	3	,	,	PUNCT
ftr-479	300	4	supra	supra	ADJ
ftr-479	300	5	note	note	NOUN
ftr-479	300	6	24	24	NUM
ftr-479	300	7	,	,	PUNCT
ftr-479	300	8	at	at	ADP
ftr-479	300	9	58	58	NUM
ftr-479	300	10	.	.	PUNCT
ftr-479	301	1	44	44	NUM
ftr-479	301	2	.	.	PUNCT
ftr-479	302	1	see	see	VERB
ftr-479	302	2	3	3	NUM
ftr-479	302	3	treas	trea	NOUN
ftr-479	302	4	.	.	PUNCT
ftr-479	303	1	dep't	dep't	PROPN
ftr-479	303	2	,	,	PUNCT
ftr-479	303	3	supra	supra	PROPN
ftr-479	303	4	note	note	NOUN
ftr-479	303	5	1	1	NUM
ftr-479	303	6	,	,	PUNCT
ftr-479	303	7	at	at	ADP
ftr-479	303	8	43	43	NUM
ftr-479	303	9	.	.	PUNCT
ftr-479	304	1	45	45	NUM
ftr-479	304	2	.	.	PUNCT
ftr-479	305	1	the	the	DET
ftr-479	305	2	treasury	treasury	NOUN
ftr-479	305	3	's	's	PART
ftr-479	305	4	1984	1984	NUM
ftr-479	305	5	vat	vat	NOUN
ftr-479	305	6	study	study	NOUN
ftr-479	305	7	implied	imply	VERB
ftr-479	305	8	that	that	SCONJ
ftr-479	305	9	each	each	DET
ftr-479	305	10	percentage	percentage	NOUN
ftr-479	305	11	point	point	NOUN
ftr-479	305	12	of	of	ADP
ftr-479	305	13	vat	vat	NOUN
ftr-479	305	14	tax	tax	NOUN
ftr-479	305	15	rate	rate	NOUN
ftr-479	305	16	,	,	PUNCT
ftr-479	305	17	applied	apply	VERB
ftr-479	305	18	to	to	ADP
ftr-479	305	19	two	two	NUM
ftr-479	305	20	alternative	alternative	ADJ
ftr-479	305	21	politically	politically	ADV
ftr-479	305	22	feasible	feasible	ADJ
ftr-479	305	23	tax	tax	NOUN
ftr-479	305	24	bases	basis	NOUN
ftr-479	305	25	,	,	PUNCT
ftr-479	305	26	would	would	AUX
ftr-479	305	27	raise	raise	VERB
ftr-479	305	28	$	$	SYM
ftr-479	305	29	24	24	NUM
ftr-479	305	30	billion	billion	NUM
ftr-479	305	31	or	or	CCONJ
ftr-479	305	32	$	$	SYM
ftr-479	305	33	17.1	17.1	NUM
ftr-479	305	34	billion	billion	NUM
ftr-479	305	35	for	for	ADP
ftr-479	305	36	1988	1988	NUM
ftr-479	305	37	.	.	PUNCT
ftr-479	306	1	3	3	NUM
ftr-479	306	2	treasury	treasury	PROPN
ftr-479	306	3	dep't	dep't	NOUN
ftr-479	306	4	,	,	PUNCT
ftr-479	306	5	supra	supra	ADJ
ftr-479	306	6	note	note	NOUN
ftr-479	306	7	1	1	NUM
ftr-479	306	8	,	,	PUNCT
ftr-479	306	9	at	at	ADP
ftr-479	306	10	85	85	NUM
ftr-479	306	11	-	-	SYM
ftr-479	306	12	86	86	NUM
ftr-479	306	13	.	.	PUNCT
ftr-479	307	1	since	since	SCONJ
ftr-479	307	2	individual	individual	ADJ
ftr-479	307	3	and	and	CCONJ
ftr-479	307	4	corporate	corporate	ADJ
ftr-479	307	5	income	income	NOUN
ftr-479	307	6	tax	tax	NOUN
ftr-479	307	7	receipts	receipt	NOUN
ftr-479	307	8	for	for	ADP
ftr-479	307	9	1988	1988	NUM
ftr-479	307	10	were	be	AUX
ftr-479	307	11	$	$	SYM
ftr-479	307	12	516.2	516.2	NUM
ftr-479	307	13	billion	billion	NUM
ftr-479	307	14	,	,	PUNCT
ftr-479	307	15	steuele	steuele	PROPN
ftr-479	307	16	,	,	PUNCT
ftr-479	307	17	supra	supra	PROPN
ftr-479	307	18	note	note	PROPN
ftr-479	307	19	37	37	NUM
ftr-479	307	20	,	,	PUNCT
ftr-479	307	21	at	at	ADP
ftr-479	307	22	212	212	NUM
ftr-479	307	23	-	-	SYM
ftr-479	307	24	13	13	NUM
ftr-479	307	25	,	,	PUNCT
ftr-479	307	26	the	the	DET
ftr-479	307	27	treasury	treasury	NOUN
ftr-479	307	28	study	study	NOUN
ftr-479	307	29	suggests	suggest	VERB
ftr-479	307	30	that	that	SCONJ
ftr-479	307	31	a	a	DET
ftr-479	307	32	vat	vat	NOUN
ftr-479	307	33	rate	rate	NOUN
ftr-479	307	34	of	of	ADP
ftr-479	307	35	either	either	PRON
ftr-479	307	36	21.5	21.5	NUM
ftr-479	307	37	%	%	NOUN
ftr-479	307	38	or	or	CCONJ
ftr-479	307	39	30.2	30.2	NUM
ftr-479	307	40	%	%	NOUN
ftr-479	307	41	would	would	AUX
ftr-479	307	42	have	have	AUX
ftr-479	307	43	been	be	AUX
ftr-479	307	44	required	require	VERB
ftr-479	307	45	in	in	ADP
ftr-479	307	46	1988	1988	NUM
ftr-479	307	47	to	to	PART
ftr-479	307	48	replace	replace	VERB
ftr-479	307	49	income	income	NOUN
ftr-479	307	50	tax	tax	NOUN
ftr-479	307	51	revenue	revenue	NOUN
ftr-479	307	52	.	.	PUNCT
ftr-479	308	1	see	see	VERB
ftr-479	308	2	also	also	ADV
ftr-479	308	3	james	james	PROPN
ftr-479	308	4	m.	m.	PROPN
ftr-479	308	5	bickley	bickley	PROPN
ftr-479	308	6	,	,	PUNCT
ftr-479	308	7	how	how	SCONJ
ftr-479	308	8	much	much	ADJ
ftr-479	308	9	revenue	revenue	NOUN
ftr-479	308	10	could	could	AUX
ftr-479	308	11	a	a	DET
ftr-479	308	12	u.s	u.s	PROPN
ftr-479	308	13	.	.	PROPN
ftr-479	308	14	vat	vat	NOUN
ftr-479	308	15	yield	yield	NOUN
ftr-479	308	16	?	?	PUNCT
ftr-479	309	1	60	60	NUM
ftr-479	309	2	tax	tax	NOUN
ftr-479	309	3	notes	note	NOUN
ftr-479	309	4	1273	1273	NUM
ftr-479	309	5	(	(	PUNCT
ftr-479	309	6	aug	aug	PROPN
ftr-479	309	7	.	.	PROPN
ftr-479	309	8	30	30	NUM
ftr-479	309	9	1993	1993	NUM
ftr-479	309	10	)	)	PUNCT
ftr-479	309	11	;	;	PUNCT
ftr-479	309	12	joel	joel	PROPN
ftr-479	309	13	b.	b.	PROPN
ftr-479	309	14	slemrod	slemrod	PROPN
ftr-479	309	15	,	,	PUNCT
ftr-479	309	16	the	the	DET
ftr-479	309	17	simplification	simplification	NOUN
ftr-479	309	18	potential	potential	NOUN
ftr-479	309	19	of	of	ADP
ftr-479	309	20	alternatives	alternative	NOUN
ftr-479	309	21	to	to	ADP
ftr-479	309	22	the	the	DET
ftr-479	309	23	income	income	NOUN
ftr-479	309	24	tax	tax	NOUN
ftr-479	309	25	,	,	PUNCT
ftr-479	309	26	66	66	NUM
ftr-479	309	27	tax	tax	NOUN
ftr-479	309	28	notes	note	NOUN
ftr-479	309	29	1331	1331	NUM
ftr-479	309	30	,	,	PUNCT
ftr-479	309	31	1335	1335	NUM
ftr-479	309	32	(	(	PUNCT
ftr-479	309	33	feb	feb	PROPN
ftr-479	309	34	.	.	PROPN
ftr-479	309	35	27	27	NUM
ftr-479	309	36	,	,	PUNCT
ftr-479	309	37	1995	1995	NUM
ftr-479	309	38	)	)	PUNCT
ftr-479	309	39	.	.	PUNCT
ftr-479	310	1	vat	vat	NOUN
ftr-479	310	2	rates	rate	NOUN
ftr-479	310	3	in	in	ADP
ftr-479	310	4	this	this	DET
ftr-479	310	5	range	range	NOUN
ftr-479	310	6	would	would	AUX
ftr-479	310	7	be	be	AUX
ftr-479	310	8	higher	high	ADJ
ftr-479	310	9	than	than	ADP
ftr-479	310	10	commonly	commonly	ADV
ftr-479	310	11	applicable	applicable	ADJ
ftr-479	310	12	sales	sale	NOUN
ftr-479	310	13	tax	tax	NOUN
ftr-479	310	14	rates	rate	NOUN
ftr-479	310	15	.	.	PUNCT
ftr-479	311	1	see	see	VERB
ftr-479	311	2	perry	perry	PROPN
ftr-479	311	3	d.	d.	PROPN
ftr-479	311	4	quick	quick	PROPN
ftr-479	311	5	&	&	CCONJ
ftr-479	311	6	thomas	thomas	PROPN
ftr-479	311	7	neubig	neubig	PROPN
ftr-479	311	8	,	,	PUNCT
ftr-479	311	9	tax	tax	NOUN
ftr-479	311	10	burden	burden	NOUN
ftr-479	311	11	comparison	comparison	NOUN
ftr-479	311	12	:	:	PUNCT
ftr-479	311	13	u.s	u.s	PROPN
ftr-479	311	14	.	.	PROPN
ftr-479	311	15	vs.	vs.	ADP
ftr-479	311	16	the	the	DET
ftr-479	311	17	rest	rest	NOUN
ftr-479	311	18	of	of	ADP
ftr-479	311	19	the	the	DET
ftr-479	311	20	g-7	g-7	NOUN
ftr-479	311	21	,	,	PUNCT
ftr-479	311	22	65	65	NUM
ftr-479	311	23	tax	tax	NOUN
ftr-479	311	24	notes	note	NOUN
ftr-479	311	25	1409	1409	NUM
ftr-479	311	26	,	,	PUNCT
ftr-479	311	27	1417	1417	NUM
ftr-479	311	28	(	(	PUNCT
ftr-479	311	29	dec	dec	PROPN
ftr-479	311	30	.	.	PROPN
ftr-479	311	31	12	12	NUM
ftr-479	311	32	,	,	PUNCT
ftr-479	311	33	1994	1994	NUM
ftr-479	311	34	)	)	PUNCT
ftr-479	311	35	.	.	PUNCT
ftr-479	312	1	46	46	NUM
ftr-479	312	2	.	.	PUNCT
ftr-479	313	1	h.r	h.r	PROPN
ftr-479	313	2	.	.	PROPN
ftr-479	313	3	rep	rep	PROPN
ftr-479	313	4	.	.	PROPN
ftr-479	314	1	no	no	PROPN
ftr-479	314	2	.	.	NOUN
ftr-479	314	3	111	111	NUM
ftr-479	314	4	,	,	PUNCT
ftr-479	314	5	103d	103d	NUM
ftr-479	314	6	cong	cong	NOUN
ftr-479	314	7	.	.	PROPN
ftr-479	314	8	,	,	PUNCT
ftr-479	314	9	ist	ist	NOUN
ftr-479	314	10	sess	sess	NOUN
ftr-479	314	11	.	.	PUNCT
ftr-479	315	1	633	633	NUM
ftr-479	315	2	-	-	SYM
ftr-479	315	3	36	36	NUM
ftr-479	315	4	(	(	PUNCT
ftr-479	315	5	1993	1993	NUM
ftr-479	315	6	)	)	PUNCT
ftr-479	315	7	,	,	PUNCT
ftr-479	315	8	reprinted	reprint	VERB
ftr-479	315	9	in	in	ADP
ftr-479	315	10	1993	1993	NUM
ftr-479	315	11	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-479	315	12	.	.	PUNCT
ftr-479	315	13	378	378	NUM
ftr-479	315	14	,	,	PUNCT
ftr-479	315	15	864	864	NUM
ftr-479	315	16	-	-	SYM
ftr-479	315	17	67	67	NUM
ftr-479	315	18	.	.	PUNCT
ftr-479	316	1	47	47	NUM
ftr-479	316	2	.	.	PUNCT
ftr-479	317	1	see	see	VERB
ftr-479	317	2	marvin	marvin	PROPN
ftr-479	317	3	a.	a.	PROPN
ftr-479	317	4	chirelstein	chirelstein	PROPN
ftr-479	317	5	,	,	PUNCT
ftr-479	317	6	federal	federal	ADJ
ftr-479	317	7	income	income	NOUN
ftr-479	317	8	taxation	taxation	NOUN
ftr-479	317	9	:	:	PUNCT
ftr-479	317	10	a	a	DET
ftr-479	317	11	law	law	NOUN
ftr-479	317	12	student	student	NOUN
ftr-479	317	13	's	's	PART
ftr-479	317	14	guide	guide	NOUN
ftr-479	317	15	to	to	ADP
ftr-479	317	16	the	the	DET
ftr-479	317	17	leading	lead	VERB
ftr-479	317	18	cases	case	NOUN
ftr-479	317	19	and	and	CCONJ
ftr-479	317	20	concepts	concept	VERB
ftr-479	317	21	3	3	NUM
ftr-479	317	22	-	-	SYM
ftr-479	317	23	6	6	NUM
ftr-479	317	24	(	(	PUNCT
ftr-479	317	25	7th	7th	ADJ
ftr-479	317	26	ed	ed	NOUN
ftr-479	317	27	.	.	PROPN
ftr-479	317	28	1994	1994	NUM
ftr-479	317	29	)	)	PUNCT
ftr-479	317	30	.	.	PUNCT
ftr-479	318	1	the	the	DET
ftr-479	318	2	danforth	danforth	PROPN
ftr-479	318	3	-	-	PUNCT
ftr-479	318	4	boren	boren	PROPN
ftr-479	318	5	proposal	proposal	NOUN
ftr-479	318	6	,	,	PUNCT
ftr-479	318	7	discussed	discuss	VERB
ftr-479	318	8	below	below	ADV
ftr-479	318	9	in	in	ADP
ftr-479	318	10	part	part	NOUN
ftr-479	318	11	ii.e	ii.e	ADV
ftr-479	318	12	,	,	PUNCT
ftr-479	318	13	would	would	AUX
ftr-479	318	14	preserve	preserve	VERB
ftr-479	318	15	the	the	DET
ftr-479	318	16	progressive	progressive	ADJ
ftr-479	318	17	income	income	NOUN
ftr-479	318	18	tax	tax	NOUN
ftr-479	318	19	,	,	PUNCT
ftr-479	318	20	and	and	CCONJ
ftr-479	318	21	the	the	DET
ftr-479	318	22	nunn	nunn	PROPN
ftr-479	318	23	-	-	PUNCT
ftr-479	318	24	domenici	domenici	PROPN
ftr-479	318	25	proposal	proposal	NOUN
ftr-479	318	26	(	(	PUNCT
ftr-479	318	27	part	part	NOUN
ftr-479	318	28	iii.c	iii.c	NOUN
ftr-479	318	29	)	)	PUNCT
ftr-479	318	30	includes	include	VERB
ftr-479	318	31	a	a	DET
ftr-479	318	32	progressive	progressive	ADJ
ftr-479	318	33	consumed	consume	VERB
ftr-479	318	34	income	income	NOUN
ftr-479	318	35	tax	tax	NOUN
ftr-479	318	36	.	.	PUNCT
ftr-479	319	1	although	although	SCONJ
ftr-479	319	2	the	the	DET
ftr-479	319	3	legislative	legislative	ADJ
ftr-479	319	4	[	[	X
ftr-479	319	5	vol	vol	X
ftr-479	319	6	2:7	2:7	NUM
ftr-479	319	7	scoping	scope	VERB
ftr-479	319	8	out	out	ADP
ftr-479	319	9	tie	tie	VERB
ftr-479	319	10	uncertain	uncertain	ADJ
ftr-479	319	11	simplification	simplification	NOUN
ftr-479	319	12	effects	effect	NOUN
ftr-479	319	13	the	the	DET
ftr-479	319	14	earned	earn	VERB
ftr-479	319	15	income	income	NOUN
ftr-479	319	16	tax	tax	NOUN
ftr-479	319	17	credit	credit	NOUN
ftr-479	319	18	suggests	suggest	VERB
ftr-479	319	19	a	a	DET
ftr-479	319	20	continuing	continue	VERB
ftr-479	319	21	consensus	consensus	NOUN
ftr-479	319	22	that	that	SCONJ
ftr-479	319	23	the	the	DET
ftr-479	319	24	tax	tax	NOUN
ftr-479	319	25	system	system	NOUN
ftr-479	319	26	should	should	AUX
ftr-479	319	27	at	at	ADV
ftr-479	319	28	least	least	ADJ
ftr-479	319	29	have	have	AUX
ftr-479	319	30	the	the	DET
ftr-479	319	31	appearance	appearance	NOUN
ftr-479	319	32	of	of	ADP
ftr-479	319	33	accommodating	accommodate	VERB
ftr-479	319	34	the	the	DET
ftr-479	319	35	lowincome.4	lowincome.4	NOUN
ftr-479	319	36	thus	thus	ADV
ftr-479	319	37	,	,	PUNCT
ftr-479	319	38	replacement	replacement	NOUN
ftr-479	319	39	of	of	ADP
ftr-479	319	40	the	the	DET
ftr-479	319	41	individual	individual	ADJ
ftr-479	319	42	and	and	CCONJ
ftr-479	319	43	corporate	corporate	ADJ
ftr-479	319	44	income	income	NOUN
ftr-479	319	45	taxes	taxis	NOUN
ftr-479	319	46	with	with	ADP
ftr-479	319	47	a	a	DET
ftr-479	319	48	vat	vat	NOUN
ftr-479	319	49	that	that	PRON
ftr-479	319	50	imposes	impose	VERB
ftr-479	319	51	relatively	relatively	ADV
ftr-479	319	52	large	large	ADJ
ftr-479	319	53	burdens	burden	NOUN
ftr-479	319	54	on	on	ADP
ftr-479	319	55	the	the	DET
ftr-479	319	56	poor	poor	ADJ
ftr-479	319	57	and	and	CCONJ
ftr-479	319	58	is	be	AUX
ftr-479	319	59	generally	generally	ADV
ftr-479	319	60	viewed	view	VERB
ftr-479	319	61	as	as	ADP
ftr-479	319	62	regressive	regressive	ADJ
ftr-479	319	63	would	would	AUX
ftr-479	319	64	conflict	conflict	VERB
ftr-479	319	65	with	with	ADP
ftr-479	319	66	major	major	ADJ
ftr-479	319	67	political	political	ADJ
ftr-479	319	68	trends.49	trends.49	NOUN
ftr-479	319	69	moreover	moreover	ADV
ftr-479	319	70	,	,	PUNCT
ftr-479	319	71	the	the	DET
ftr-479	319	72	preferred	preferred	ADJ
ftr-479	319	73	technique	technique	NOUN
ftr-479	319	74	for	for	ADP
ftr-479	319	75	dealing	deal	VERB
ftr-479	319	76	with	with	ADP
ftr-479	319	77	the	the	DET
ftr-479	319	78	vat	vat	NOUN
ftr-479	319	79	's	's	PART
ftr-479	319	80	regressivity	regressivity	NOUN
ftr-479	319	81	and	and	CCONJ
ftr-479	319	82	its	its	PRON
ftr-479	319	83	impact	impact	NOUN
ftr-479	319	84	on	on	ADP
ftr-479	319	85	the	the	DET
ftr-479	319	86	poor	poor	ADJ
ftr-479	319	87	is	be	AUX
ftr-479	319	88	to	to	PART
ftr-479	319	89	give	give	VERB
ftr-479	319	90	low	low	ADJ
ftr-479	319	91	-	-	PUNCT
ftr-479	319	92	income	income	NOUN
ftr-479	319	93	taxpayers	taxpayer	NOUN
ftr-479	319	94	a	a	DET
ftr-479	319	95	vat	vat	NOUN
ftr-479	319	96	credit	credit	NOUN
ftr-479	319	97	against	against	ADP
ftr-479	319	98	the	the	DET
ftr-479	319	99	individual	individual	ADJ
ftr-479	319	100	income	income	NOUN
ftr-479	319	101	tax.o	tax.o	PROPN
ftr-479	319	102	without	without	ADP
ftr-479	319	103	an	an	DET
ftr-479	319	104	income	income	NOUN
ftr-479	319	105	tax	tax	NOUN
ftr-479	319	106	,	,	PUNCT
ftr-479	319	107	the	the	DET
ftr-479	319	108	credit	credit	NOUN
ftr-479	319	109	remedy	remedy	NOUN
ftr-479	319	110	is	be	AUX
ftr-479	319	111	unavailable	unavailable	ADJ
ftr-479	319	112	.	.	PUNCT
ftr-479	320	1	the	the	DET
ftr-479	320	2	two	two	NUM
ftr-479	320	3	other	other	ADJ
ftr-479	320	4	major	major	ADJ
ftr-479	320	5	techniques	technique	NOUN
ftr-479	320	6	for	for	ADP
ftr-479	320	7	ameliorating	ameliorate	VERB
ftr-479	320	8	the	the	DET
ftr-479	320	9	vat	vat	NOUN
ftr-479	320	10	's	's	PART
ftr-479	320	11	disproportionate	disproportionate	ADJ
ftr-479	320	12	and	and	CCONJ
ftr-479	320	13	absolute	absolute	ADJ
ftr-479	320	14	impacts	impact	NOUN
ftr-479	320	15	on	on	ADP
ftr-479	320	16	the	the	DET
ftr-479	320	17	poor	poor	ADV
ftr-479	320	18	-	-	PUNCT
ftr-479	320	19	increased	increase	VERB
ftr-479	320	20	transfer	transfer	NOUN
ftr-479	320	21	payments	payment	NOUN
ftr-479	320	22	and	and	CCONJ
ftr-479	320	23	zero	zero	NUM
ftr-479	320	24	-	-	PUNCT
ftr-479	320	25	rating	rating	NOUN
ftr-479	320	26	or	or	CCONJ
ftr-479	320	27	exempting	exempt	VERB
ftr-479	320	28	food	food	NOUN
ftr-479	320	29	,	,	PUNCT
ftr-479	320	30	medical	medical	ADJ
ftr-479	320	31	care	care	NOUN
ftr-479	320	32	,	,	PUNCT
ftr-479	320	33	and	and	CCONJ
ftr-479	320	34	other	other	ADJ
ftr-479	320	35	necessities	necessity	NOUN
ftr-479	320	36	-	-	PUNCT
ftr-479	320	37	are	be	AUX
ftr-479	320	38	usually	usually	ADV
ftr-479	320	39	considered	consider	VERB
ftr-479	320	40	inadequate	inadequate	ADJ
ftr-479	320	41	because	because	SCONJ
ftr-479	320	42	there	there	PRON
ftr-479	320	43	are	be	VERB
ftr-479	320	44	no	no	DET
ftr-479	320	45	practical	practical	ADJ
ftr-479	320	46	tools	tool	NOUN
ftr-479	320	47	for	for	ADP
ftr-479	320	48	keeping	keep	VERB
ftr-479	320	49	high	high	ADJ
ftr-479	320	50	income	income	NOUN
ftr-479	320	51	purchasers	purchaser	NOUN
ftr-479	320	52	from	from	ADP
ftr-479	320	53	sharing	share	VERB
ftr-479	320	54	the	the	DET
ftr-479	320	55	benefits	benefit	NOUN
ftr-479	320	56	of	of	ADP
ftr-479	320	57	this	this	DET
ftr-479	320	58	approach	approach	NOUN
ftr-479	320	59	.	.	PUNCT
ftr-479	320	60	"	"	PUNCT
ftr-479	321	1	furthermore	furthermore	ADV
ftr-479	321	2	,	,	PUNCT
ftr-479	321	3	increased	increase	VERB
ftr-479	321	4	transfer	transfer	NOUN
ftr-479	321	5	payments	payment	NOUN
ftr-479	321	6	are	be	AUX
ftr-479	321	7	problematic	problematic	ADJ
ftr-479	321	8	in	in	ADP
ftr-479	321	9	the	the	DET
ftr-479	321	10	current	current	ADJ
ftr-479	321	11	political	political	ADJ
ftr-479	321	12	and	and	CCONJ
ftr-479	321	13	economic	economic	ADJ
ftr-479	321	14	climate	climate	NOUN
ftr-479	321	15	.	.	PUNCT
ftr-479	322	1	2	2	NUM
ftr-479	323	1	thus	thus	ADV
ftr-479	323	2	,	,	PUNCT
ftr-479	323	3	it	it	PRON
ftr-479	323	4	appears	appear	VERB
ftr-479	323	5	inevitable	inevitable	ADJ
ftr-479	323	6	that	that	SCONJ
ftr-479	323	7	any	any	DET
ftr-479	323	8	proposal	proposal	NOUN
ftr-479	323	9	to	to	PART
ftr-479	323	10	replace	replace	VERB
ftr-479	323	11	the	the	DET
ftr-479	323	12	corporate	corporate	ADJ
ftr-479	323	13	and	and	CCONJ
ftr-479	323	14	individual	individual	ADJ
ftr-479	323	15	income	income	NOUN
ftr-479	323	16	taxes	taxis	NOUN
ftr-479	323	17	with	with	ADP
ftr-479	323	18	a	a	DET
ftr-479	323	19	vat	vat	NOUN
ftr-479	323	20	will	will	AUX
ftr-479	323	21	fall	fall	VERB
ftr-479	323	22	to	to	ADP
ftr-479	323	23	objections	objection	NOUN
ftr-479	323	24	based	base	VERB
ftr-479	323	25	on	on	ADP
ftr-479	323	26	the	the	DET
ftr-479	323	27	vat	vat	NOUN
ftr-479	323	28	's	's	PART
ftr-479	323	29	regressivity	regressivity	NOUN
ftr-479	323	30	and	and	CCONJ
ftr-479	323	31	its	its	PRON
ftr-479	323	32	large	large	ADJ
ftr-479	323	33	absolute	absolute	ADJ
ftr-479	323	34	impact	impact	NOUN
ftr-479	323	35	on	on	ADP
ftr-479	323	36	low	low	ADJ
ftr-479	323	37	-	-	PUNCT
ftr-479	323	38	income	income	NOUN
ftr-479	323	39	individuals	individual	NOUN
ftr-479	323	40	.	.	PUNCT
ftr-479	324	1	indeed	indeed	ADV
ftr-479	324	2	,	,	PUNCT
ftr-479	324	3	there	there	PRON
ftr-479	324	4	does	do	AUX
ftr-479	324	5	not	not	PART
ftr-479	324	6	appear	appear	VERB
ftr-479	324	7	to	to	PART
ftr-479	324	8	be	be	AUX
ftr-479	324	9	any	any	DET
ftr-479	324	10	country	country	NOUN
ftr-479	324	11	that	that	PRON
ftr-479	324	12	has	have	AUX
ftr-479	324	13	effected	effect	VERB
ftr-479	324	14	such	such	DET
ftr-479	324	15	a	a	DET
ftr-479	324	16	proposals	proposal	NOUN
ftr-479	324	17	contained	contain	VERB
ftr-479	324	18	in	in	ADP
ftr-479	324	19	the	the	DET
ftr-479	324	20	house	house	PROPN
ftr-479	324	21	republicans	republicans	PROPN
ftr-479	324	22	'	'	PART
ftr-479	324	23	"	"	PUNCT
ftr-479	324	24	contract	contract	NOUN
ftr-479	324	25	with	with	ADP
ftr-479	324	26	america	america	PROPN
ftr-479	324	27	"	"	PUNCT
ftr-479	324	28	have	have	VERB
ftr-479	324	29	distributional	distributional	ADJ
ftr-479	324	30	effects	effect	NOUN
ftr-479	324	31	that	that	PRON
ftr-479	324	32	favor	favor	VERB
ftr-479	324	33	upper	upper	ADJ
ftr-479	324	34	income	income	NOUN
ftr-479	324	35	groups	group	NOUN
ftr-479	324	36	,	,	PUNCT
ftr-479	324	37	they	they	PRON
ftr-479	324	38	do	do	AUX
ftr-479	324	39	not	not	PART
ftr-479	324	40	alter	alter	VERB
ftr-479	324	41	the	the	DET
ftr-479	324	42	rate	rate	NOUN
ftr-479	324	43	tables	table	NOUN
ftr-479	324	44	enacted	enact	VERB
ftr-479	324	45	in	in	ADP
ftr-479	324	46	1993	1993	NUM
ftr-479	324	47	.	.	PUNCT
ftr-479	325	1	see	see	VERB
ftr-479	325	2	h.r	h.r	PROPN
ftr-479	325	3	.	.	PROPN
ftr-479	325	4	1215	1215	NUM
ftr-479	325	5	,	,	PUNCT
ftr-479	325	6	104th	104th	PROPN
ftr-479	325	7	cong	cong	NOUN
ftr-479	325	8	.	.	PUNCT
ftr-479	325	9	,	,	PUNCT
ftr-479	325	10	1st	1st	ADJ
ftr-479	325	11	sess	sess	NOUN
ftr-479	325	12	.	.	PUNCT
ftr-479	326	1	(	(	PUNCT
ftr-479	326	2	1995	1995	NUM
ftr-479	326	3	)	)	PUNCT
ftr-479	326	4	.	.	PUNCT
ftr-479	327	1	see	see	VERB
ftr-479	327	2	also	also	ADV
ftr-479	327	3	milton	milton	PROPN
ftr-479	327	4	friedman	friedman	PROPN
ftr-479	327	5	.	.	PUNCT
ftr-479	328	1	why	why	SCONJ
ftr-479	328	2	a	a	DET
ftr-479	328	3	flat	flat	ADJ
ftr-479	328	4	tax	tax	NOUN
ftr-479	328	5	is	be	AUX
ftr-479	328	6	not	not	PART
ftr-479	328	7	politically	politically	ADV
ftr-479	328	8	feasible	feasible	ADJ
ftr-479	328	9	,	,	PUNCT
ftr-479	328	10	wall	wall	PROPN
ftr-479	328	11	st	st	PROPN
ftr-479	328	12	.	.	PROPN
ftr-479	328	13	j.	j.	PROPN
ftr-479	328	14	,	,	PUNCT
ftr-479	328	15	mar	mar	PROPN
ftr-479	328	16	.	.	PROPN
ftr-479	328	17	30	30	NUM
ftr-479	328	18	,	,	PUNCT
ftr-479	328	19	1995	1995	NUM
ftr-479	328	20	.	.	PUNCT
ftr-479	329	1	at	at	ADP
ftr-479	329	2	a16	a16	PROPN
ftr-479	329	3	.	.	PROPN
ftr-479	329	4	48	48	NUM
ftr-479	329	5	.	.	PUNCT
ftr-479	330	1	see	see	VERB
ftr-479	330	2	h.r	h.r	PROPN
ftr-479	330	3	.	.	PROPN
ftr-479	330	4	rep	rep	PROPN
ftr-479	330	5	.	.	PROPN
ftr-479	331	1	no	no	PROPN
ftr-479	331	2	.	.	NOUN
ftr-479	331	3	111	111	NUM
ftr-479	331	4	,	,	PUNCT
ftr-479	331	5	supra	supra	NOUN
ftr-479	331	6	note	note	NOUN
ftr-479	331	7	46	46	NUM
ftr-479	331	8	,	,	PUNCT
ftr-479	331	9	at	at	ADP
ftr-479	331	10	608	608	NUM
ftr-479	331	11	-	-	SYM
ftr-479	331	12	10	10	NUM
ftr-479	331	13	,	,	PUNCT
ftr-479	331	14	reprinted	reprint	VERB
ftr-479	331	15	in	in	ADP
ftr-479	331	16	1993	1993	NUM
ftr-479	331	17	u.s.c.c.a.n	u.s.c.c.a.n	NOUN
ftr-479	331	18	.	.	PUNCT
ftr-479	332	1	at	at	ADP
ftr-479	332	2	839	839	NUM
ftr-479	332	3	-	-	SYM
ftr-479	332	4	41	41	NUM
ftr-479	332	5	.	.	PUNCT
ftr-479	332	6	49	49	NUM
ftr-479	332	7	.	.	PUNCT
ftr-479	333	1	see	see	VERB
ftr-479	333	2	staff	staff	NOUN
ftr-479	333	3	of	of	ADP
ftr-479	333	4	joint	joint	ADJ
ftr-479	333	5	comm	comm	NOUN
ftr-479	333	6	.	.	PUNCT
ftr-479	334	1	on	on	ADP
ftr-479	334	2	tax'n	tax'n	NOUN
ftr-479	334	3	,	,	PUNCT
ftr-479	334	4	supra	supra	ADJ
ftr-479	334	5	note	note	NOUN
ftr-479	334	6	24	24	NUM
ftr-479	334	7	,	,	PUNCT
ftr-479	334	8	at	at	ADP
ftr-479	334	9	58	58	NUM
ftr-479	334	10	(	(	PUNCT
ftr-479	334	11	finding	find	VERB
ftr-479	334	12	that	that	SCONJ
ftr-479	334	13	a	a	DET
ftr-479	334	14	broad	broad	ADJ
ftr-479	334	15	based	base	VERB
ftr-479	334	16	consumption	consumption	NOUN
ftr-479	334	17	tax	tax	NOUN
ftr-479	334	18	is	be	AUX
ftr-479	334	19	substantially	substantially	ADV
ftr-479	334	20	more	more	ADV
ftr-479	334	21	regressive	regressive	ADJ
ftr-479	334	22	than	than	ADP
ftr-479	334	23	the	the	DET
ftr-479	334	24	present	present	ADJ
ftr-479	334	25	income	income	NOUN
ftr-479	334	26	tax	tax	NOUN
ftr-479	334	27	)	)	PUNCT
ftr-479	334	28	.	.	PUNCT
ftr-479	335	1	see	see	VERB
ftr-479	335	2	also	also	ADV
ftr-479	335	3	general	general	ADJ
ftr-479	335	4	accounting	accounting	NOUN
ftr-479	335	5	office	office	NOUN
ftr-479	335	6	,	,	PUNCT
ftr-479	335	7	supra	supra	PROPN
ftr-479	335	8	note	note	NOUN
ftr-479	335	9	3	3	NUM
ftr-479	335	10	,	,	PUNCT
ftr-479	335	11	at	at	ADP
ftr-479	335	12	17	17	NUM
ftr-479	335	13	-	-	SYM
ftr-479	335	14	20	20	NUM
ftr-479	335	15	(	(	PUNCT
ftr-479	335	16	concluding	conclude	VERB
ftr-479	335	17	that	that	DET
ftr-479	335	18	replacement	replacement	NOUN
ftr-479	335	19	of	of	ADP
ftr-479	335	20	the	the	DET
ftr-479	335	21	corporate	corporate	ADJ
ftr-479	335	22	income	income	NOUN
ftr-479	335	23	tax	tax	NOUN
ftr-479	335	24	with	with	ADP
ftr-479	335	25	a	a	DET
ftr-479	335	26	consumption	consumption	NOUN
ftr-479	335	27	tax	tax	NOUN
ftr-479	335	28	would	would	AUX
ftr-479	335	29	likely	likely	ADV
ftr-479	335	30	reduce	reduce	VERB
ftr-479	335	31	progressivity	progressivity	NOUN
ftr-479	335	32	)	)	PUNCT
ftr-479	335	33	.	.	PUNCT
ftr-479	336	1	50	50	NUM
ftr-479	336	2	.	.	X
ftr-479	336	3	3	3	NUM
ftr-479	336	4	treas	trea	NOUN
ftr-479	336	5	.	.	PUNCT
ftr-479	337	1	dep't	dep't	PROPN
ftr-479	337	2	,	,	PUNCT
ftr-479	337	3	supra	supra	PROPN
ftr-479	337	4	note	note	NOUN
ftr-479	337	5	1	1	NUM
ftr-479	337	6	,	,	PUNCT
ftr-479	337	7	at	at	ADP
ftr-479	337	8	44	44	NUM
ftr-479	337	9	,	,	PUNCT
ftr-479	337	10	98	98	NUM
ftr-479	337	11	-	-	SYM
ftr-479	337	12	100	100	NUM
ftr-479	337	13	.	.	PUNCT
ftr-479	338	1	51	51	NUM
ftr-479	338	2	.	.	PUNCT
ftr-479	339	1	vat	vat	NOUN
ftr-479	339	2	administrative	administrative	ADJ
ftr-479	339	3	costs	cost	NOUN
ftr-479	339	4	,	,	PUNCT
ftr-479	339	5	supra	supra	PROPN
ftr-479	339	6	note	note	NOUN
ftr-479	339	7	12	12	NUM
ftr-479	339	8	,	,	PUNCT
ftr-479	339	9	at	at	ADP
ftr-479	339	10	75	75	NUM
ftr-479	339	11	-	-	SYM
ftr-479	339	12	76	76	NUM
ftr-479	339	13	;	;	PUNCT
ftr-479	339	14	general	general	ADJ
ftr-479	339	15	accounting	accounting	NOUN
ftr-479	339	16	office	office	PROPN
ftr-479	339	17	,	,	PUNCT
ftr-479	339	18	value	value	NOUN
ftr-479	339	19	-	-	PUNCT
ftr-479	339	20	added	add	VERB
ftr-479	339	21	tax	tax	NOUN
ftr-479	339	22	issues	issue	NOUN
ftr-479	339	23	for	for	ADP
ftr-479	339	24	u.s	u.s	PROPN
ftr-479	339	25	.	.	PROPN
ftr-479	339	26	tax	tax	NOUN
ftr-479	339	27	policymakers	policymaker	NOUN
ftr-479	339	28	29	29	NUM
ftr-479	339	29	-	-	SYM
ftr-479	339	30	31	31	NUM
ftr-479	339	31	(	(	PUNCT
ftr-479	339	32	1989	1989	NUM
ftr-479	339	33	)	)	PUNCT
ftr-479	339	34	;	;	PUNCT
ftr-479	339	35	morris	morris	PROPN
ftr-479	339	36	,	,	PUNCT
ftr-479	339	37	supra	supra	PROPN
ftr-479	339	38	note	note	PROPN
ftr-479	339	39	18	18	NUM
ftr-479	339	40	,	,	PUNCT
ftr-479	339	41	at	at	ADP
ftr-479	339	42	1265	1265	NUM
ftr-479	339	43	-	-	SYM
ftr-479	339	44	66	66	NUM
ftr-479	339	45	.	.	PUNCT
ftr-479	340	1	see	see	VERB
ftr-479	340	2	also	also	ADV
ftr-479	340	3	kesselman	kesselman	NOUN
ftr-479	340	4	,	,	PUNCT
ftr-479	340	5	supra	supra	PROPN
ftr-479	340	6	note	note	PROPN
ftr-479	340	7	7	7	NUM
ftr-479	340	8	,	,	PUNCT
ftr-479	340	9	at	at	ADP
ftr-479	340	10	759	759	NUM
ftr-479	340	11	-	-	SYM
ftr-479	340	12	60	60	NUM
ftr-479	340	13	.	.	PUNCT
ftr-479	341	1	indeed	indeed	ADV
ftr-479	341	2	,	,	PUNCT
ftr-479	341	3	zero	zero	NUM
ftr-479	341	4	rating	rating	NOUN
ftr-479	341	5	or	or	CCONJ
ftr-479	341	6	exempting	exempt	VERB
ftr-479	341	7	consumer	consumer	NOUN
ftr-479	341	8	purchases	purchase	NOUN
ftr-479	341	9	of	of	ADP
ftr-479	341	10	clothing	clothing	NOUN
ftr-479	341	11	might	might	AUX
ftr-479	341	12	increase	increase	VERB
ftr-479	341	13	a	a	DET
ftr-479	341	14	vat	vat	NOUN
ftr-479	341	15	's	's	PART
ftr-479	341	16	regressivity	regressivity	NOUN
ftr-479	341	17	.	.	PUNCT
ftr-479	342	1	see	see	VERB
ftr-479	342	2	david	david	PROPN
ftr-479	342	3	f.	f.	PROPN
ftr-479	342	4	bradford	bradford	PROPN
ftr-479	342	5	,	,	PUNCT
ftr-479	342	6	what	what	PRON
ftr-479	342	7	are	be	AUX
ftr-479	342	8	consumption	consumption	NOUN
ftr-479	342	9	taxes	taxis	NOUN
ftr-479	342	10	and	and	CCONJ
ftr-479	342	11	who	who	PRON
ftr-479	342	12	pays	pay	VERB
ftr-479	342	13	them	they	PRON
ftr-479	342	14	?	?	PUNCT
ftr-479	343	1	39	39	NUM
ftr-479	343	2	tax	tax	NOUN
ftr-479	343	3	notes	note	NOUN
ftr-479	343	4	383	383	NUM
ftr-479	343	5	,	,	PUNCT
ftr-479	343	6	389	389	NUM
ftr-479	343	7	-	-	SYM
ftr-479	343	8	90	90	NUM
ftr-479	343	9	(	(	PUNCT
ftr-479	343	10	apr	apr	PROPN
ftr-479	343	11	.	.	PROPN
ftr-479	343	12	18	18	NUM
ftr-479	343	13	,	,	PUNCT
ftr-479	343	14	1988	1988	NUM
ftr-479	343	15	)	)	PUNCT
ftr-479	343	16	.	.	PUNCT
ftr-479	344	1	52	52	NUM
ftr-479	344	2	.	.	PUNCT
ftr-479	345	1	david	david	PROPN
ftr-479	345	2	f.	f.	PROPN
ftr-479	345	3	bradford	bradford	PROPN
ftr-479	345	4	has	have	AUX
ftr-479	345	5	proposed	propose	VERB
ftr-479	345	6	mitigating	mitigate	VERB
ftr-479	345	7	the	the	DET
ftr-479	345	8	vat	vat	NOUN
ftr-479	345	9	's	's	PART
ftr-479	345	10	regressivity	regressivity	NOUN
ftr-479	345	11	and	and	CCONJ
ftr-479	345	12	impact	impact	NOUN
ftr-479	345	13	on	on	ADP
ftr-479	345	14	the	the	DET
ftr-479	345	15	poor	poor	ADJ
ftr-479	345	16	by	by	ADP
ftr-479	345	17	rebating	rebate	VERB
ftr-479	345	18	part	part	NOUN
ftr-479	345	19	or	or	CCONJ
ftr-479	345	20	all	all	PRON
ftr-479	345	21	of	of	ADP
ftr-479	345	22	the	the	DET
ftr-479	345	23	federal	federal	ADJ
ftr-479	345	24	payroll	payroll	NOUN
ftr-479	345	25	taxes	taxis	NOUN
ftr-479	345	26	.	.	PUNCT
ftr-479	346	1	bradford	bradford	NOUN
ftr-479	346	2	,	,	PUNCT
ftr-479	346	3	supra	supra	PROPN
ftr-479	346	4	note	note	NOUN
ftr-479	346	5	1	1	NUM
ftr-479	346	6	.	.	PUNCT
ftr-479	347	1	at	at	ADP
ftr-479	347	2	32021	32021	NUM
ftr-479	347	3	.	.	PUNCT
ftr-479	348	1	however	however	ADV
ftr-479	348	2	,	,	PUNCT
ftr-479	348	3	this	this	DET
ftr-479	348	4	approach	approach	NOUN
ftr-479	348	5	does	do	AUX
ftr-479	348	6	not	not	PART
ftr-479	348	7	address	address	VERB
ftr-479	348	8	the	the	DET
ftr-479	348	9	problems	problem	NOUN
ftr-479	348	10	of	of	ADP
ftr-479	348	11	low	low	ADJ
ftr-479	348	12	-	-	PUNCT
ftr-479	348	13	income	income	NOUN
ftr-479	348	14	taxpayers	taxpayer	NOUN
ftr-479	348	15	who	who	PRON
ftr-479	348	16	are	be	AUX
ftr-479	348	17	outside	outside	ADP
ftr-479	348	18	the	the	DET
ftr-479	348	19	federal	federal	ADJ
ftr-479	348	20	payroll	payroll	NOUN
ftr-479	348	21	tax	tax	NOUN
ftr-479	348	22	system	system	NOUN
ftr-479	348	23	and	and	CCONJ
ftr-479	348	24	flies	fly	VERB
ftr-479	348	25	in	in	ADP
ftr-479	348	26	the	the	DET
ftr-479	348	27	face	face	NOUN
ftr-479	348	28	of	of	ADP
ftr-479	348	29	increasing	increase	VERB
ftr-479	348	30	public	public	ADJ
ftr-479	348	31	resistance	resistance	NOUN
ftr-479	348	32	to	to	ADP
ftr-479	348	33	more	more	ADJ
ftr-479	348	34	or	or	CCONJ
ftr-479	348	35	larger	large	ADJ
ftr-479	348	36	transfer	transfer	NOUN
ftr-479	348	37	payments	payment	NOUN
ftr-479	348	38	.	.	PUNCT
ftr-479	349	1	19951	19951	NUM
ftr-479	349	2	florida	florida	PROPN
ftr-479	349	3	tax	tax	PROPN
ftr-479	349	4	review	review	NOUN
ftr-479	349	5	change	change	NOUN
ftr-479	349	6	in	in	ADP
ftr-479	349	7	its	its	PRON
ftr-479	349	8	tax	tax	NOUN
ftr-479	349	9	structure.53	structure.53	NOUN
ftr-479	349	10	consequently	consequently	ADV
ftr-479	349	11	,	,	PUNCT
ftr-479	349	12	i	i	PRON
ftr-479	349	13	do	do	AUX
ftr-479	349	14	not	not	PART
ftr-479	349	15	consider	consider	VERB
ftr-479	349	16	substitution	substitution	NOUN
ftr-479	349	17	of	of	ADP
ftr-479	349	18	the	the	DET
ftr-479	349	19	vat	vat	NOUN
ftr-479	349	20	for	for	ADP
ftr-479	349	21	the	the	DET
ftr-479	349	22	income	income	NOUN
ftr-479	349	23	taxes	taxis	NOUN
ftr-479	349	24	to	to	PART
ftr-479	349	25	be	be	AUX
ftr-479	349	26	a	a	DET
ftr-479	349	27	realistic	realistic	ADJ
ftr-479	349	28	possibility	possibility	NOUN
ftr-479	349	29	.	.	PUNCT
ftr-479	349	30	'	'	PUNCT
ftr-479	350	1	2	2	NUM
ftr-479	350	2	.	.	X
ftr-479	350	3	a	a	DET
ftr-479	350	4	vat	vat	NOUN
ftr-479	350	5	used	use	VERB
ftr-479	350	6	to	to	PART
ftr-479	350	7	pay	pay	VERB
ftr-479	350	8	for	for	ADP
ftr-479	350	9	deficit	deficit	NOUN
ftr-479	350	10	reduction	reduction	NOUN
ftr-479	350	11	,	,	PUNCT
ftr-479	350	12	income	income	NOUN
ftr-479	350	13	tax	tax	NOUN
ftr-479	350	14	cuts	cut	NOUN
ftr-479	350	15	,	,	PUNCT
ftr-479	350	16	or	or	CCONJ
ftr-479	350	17	spending	spending	NOUN
ftr-479	350	18	programs.-as	programs.-as	ADV
ftr-479	350	19	indicated	indicate	VERB
ftr-479	350	20	above	above	ADV
ftr-479	350	21	,	,	PUNCT
ftr-479	350	22	a	a	DET
ftr-479	350	23	vat	vat	NOUN
ftr-479	350	24	under	under	ADP
ftr-479	350	25	which	which	PRON
ftr-479	350	26	all	all	DET
ftr-479	350	27	productive	productive	ADJ
ftr-479	350	28	assets	asset	NOUN
ftr-479	350	29	are	be	AUX
ftr-479	350	30	uniformly	uniformly	ADV
ftr-479	350	31	treated	treat	VERB
ftr-479	350	32	is	be	AUX
ftr-479	350	33	moderately	moderately	ADV
ftr-479	350	34	complicated	complicated	ADJ
ftr-479	350	35	,	,	PUNCT
ftr-479	350	36	and	and	CCONJ
ftr-479	350	37	a	a	DET
ftr-479	350	38	vat	vat	NOUN
ftr-479	350	39	that	that	PRON
ftr-479	350	40	provides	provide	VERB
ftr-479	350	41	disparate	disparate	ADJ
ftr-479	350	42	treatment	treatment	NOUN
ftr-479	350	43	for	for	ADP
ftr-479	350	44	various	various	ADJ
ftr-479	350	45	classes	class	NOUN
ftr-479	350	46	of	of	ADP
ftr-479	350	47	productive	productive	ADJ
ftr-479	350	48	assets	asset	NOUN
ftr-479	350	49	could	could	AUX
ftr-479	350	50	be	be	AUX
ftr-479	350	51	very	very	ADV
ftr-479	350	52	complex	complex	ADJ
ftr-479	350	53	.	.	PUNCT
ftr-479	351	1	thus	thus	ADV
ftr-479	351	2	,	,	PUNCT
ftr-479	351	3	a	a	DET
ftr-479	351	4	vat	vat	NOUN
ftr-479	351	5	grafted	graft	VERB
ftr-479	351	6	onto	onto	ADP
ftr-479	351	7	the	the	DET
ftr-479	351	8	existing	exist	VERB
ftr-479	351	9	tax	tax	NOUN
ftr-479	351	10	structure	structure	NOUN
ftr-479	351	11	to	to	PART
ftr-479	351	12	generate	generate	VERB
ftr-479	351	13	funds	fund	NOUN
ftr-479	351	14	for	for	ADP
ftr-479	351	15	deficit	deficit	NOUN
ftr-479	351	16	reduction	reduction	NOUN
ftr-479	351	17	,	,	PUNCT
ftr-479	351	18	income	income	NOUN
ftr-479	351	19	tax	tax	NOUN
ftr-479	351	20	cuts	cut	NOUN
ftr-479	351	21	,	,	PUNCT
ftr-479	351	22	national	national	ADJ
ftr-479	351	23	health	health	NOUN
ftr-479	351	24	insurance	insurance	NOUN
ftr-479	351	25	,	,	PUNCT
ftr-479	351	26	or	or	CCONJ
ftr-479	351	27	other	other	ADJ
ftr-479	351	28	spending	spending	NOUN
ftr-479	351	29	programs	program	NOUN
ftr-479	351	30	would	would	AUX
ftr-479	351	31	be	be	AUX
ftr-479	351	32	a	a	DET
ftr-479	351	33	complicating	complicate	VERB
ftr-479	351	34	addition	addition	NOUN
ftr-479	351	35	to	to	ADP
ftr-479	351	36	the	the	DET
ftr-479	351	37	federal	federal	ADJ
ftr-479	351	38	tax	tax	NOUN
ftr-479	351	39	system	system	NOUN
ftr-479	351	40	,	,	PUNCT
ftr-479	351	41	under	under	ADP
ftr-479	351	42	any	any	DET
ftr-479	351	43	assumptions	assumption	NOUN
ftr-479	351	44	,	,	PUNCT
ftr-479	351	45	and	and	CCONJ
ftr-479	351	46	a	a	DET
ftr-479	351	47	substantially	substantially	ADV
ftr-479	351	48	complicating	complicate	VERB
ftr-479	351	49	addition	addition	NOUN
ftr-479	351	50	in	in	ADP
ftr-479	351	51	a	a	DET
ftr-479	351	52	worst	bad	ADJ
ftr-479	351	53	-	-	PUNCT
ftr-479	351	54	case	case	NOUN
ftr-479	351	55	scenario	scenario	NOUN
ftr-479	351	56	.	.	PUNCT
ftr-479	352	1	3	3	X
ftr-479	352	2	.	.	X
ftr-479	352	3	a	a	DET
ftr-479	352	4	vat	vat	NOUN
ftr-479	352	5	financing	finance	VERB
ftr-479	352	6	corporate	corporate	ADJ
ftr-479	352	7	integration.-if	integration.-if	CCONJ
ftr-479	352	8	vat	vat	NOUN
ftr-479	352	9	revenues	revenue	NOUN
ftr-479	352	10	are	be	AUX
ftr-479	352	11	used	use	VERB
ftr-479	352	12	to	to	PART
ftr-479	352	13	make	make	VERB
ftr-479	352	14	up	up	ADP
ftr-479	352	15	revenue	revenue	NOUN
ftr-479	352	16	losses	loss	NOUN
ftr-479	352	17	incurred	incur	VERB
ftr-479	352	18	in	in	ADP
ftr-479	352	19	achieving	achieve	VERB
ftr-479	352	20	the	the	DET
ftr-479	352	21	long	long	ADV
ftr-479	352	22	-	-	PUNCT
ftr-479	352	23	sought	seek	VERB
ftr-479	352	24	goal	goal	NOUN
ftr-479	352	25	of	of	ADP
ftr-479	352	26	integrating	integrate	VERB
ftr-479	352	27	the	the	DET
ftr-479	352	28	corporate	corporate	ADJ
ftr-479	352	29	and	and	CCONJ
ftr-479	352	30	individual	individual	ADJ
ftr-479	352	31	income	income	NOUN
ftr-479	352	32	taxes	taxis	NOUN
ftr-479	352	33	,	,	PUNCT
ftr-479	352	34	will	will	AUX
ftr-479	352	35	the	the	DET
ftr-479	352	36	result	result	NOUN
ftr-479	352	37	be	be	AUX
ftr-479	352	38	a	a	DET
ftr-479	352	39	simpler	simple	ADJ
ftr-479	352	40	system?56	system?56	NOUN
ftr-479	352	41	53	53	NUM
ftr-479	352	42	.	.	PUNCT
ftr-479	353	1	lee	lee	PROPN
ftr-479	353	2	a.	a.	PROPN
ftr-479	353	3	sheppard	sheppard	PROPN
ftr-479	353	4	,	,	PUNCT
ftr-479	353	5	will	will	AUX
ftr-479	353	6	america	america	PROPN
ftr-479	353	7	ever	ever	ADV
ftr-479	353	8	adopt	adopt	VERB
ftr-479	353	9	a	a	DET
ftr-479	353	10	consumption	consumption	NOUN
ftr-479	353	11	tax	tax	NOUN
ftr-479	353	12	?	?	PUNCT
ftr-479	354	1	61	61	NUM
ftr-479	354	2	tax	tax	NOUN
ftr-479	354	3	notes	note	NOUN
ftr-479	354	4	1040	1040	NUM
ftr-479	354	5	,	,	PUNCT
ftr-479	354	6	1041	1041	NUM
ftr-479	354	7	(	(	PUNCT
ftr-479	354	8	nov	nov	PROPN
ftr-479	354	9	.	.	PROPN
ftr-479	354	10	29	29	NUM
ftr-479	354	11	,	,	PUNCT
ftr-479	354	12	1993	1993	NUM
ftr-479	354	13	)	)	PUNCT
ftr-479	354	14	.	.	PUNCT
ftr-479	355	1	see	see	VERB
ftr-479	355	2	also	also	ADV
ftr-479	355	3	slemrod	slemrod	NOUN
ftr-479	355	4	,	,	PUNCT
ftr-479	355	5	supra	supra	PROPN
ftr-479	355	6	note	note	PROPN
ftr-479	355	7	45	45	NUM
ftr-479	355	8	,	,	PUNCT
ftr-479	355	9	at	at	ADP
ftr-479	355	10	1335	1335	NUM
ftr-479	355	11	.	.	PUNCT
ftr-479	356	1	54	54	NUM
ftr-479	356	2	.	.	PUNCT
ftr-479	357	1	see	see	VERB
ftr-479	357	2	also	also	ADV
ftr-479	357	3	i	i	PROPN
ftr-479	357	4	d.	d.	PROPN
ftr-479	357	5	at	at	ADP
ftr-479	357	6	1335	1335	NUM
ftr-479	357	7	-	-	SYM
ftr-479	357	8	38	38	NUM
ftr-479	357	9	.	.	PUNCT
ftr-479	358	1	however	however	ADV
ftr-479	358	2	,	,	PUNCT
ftr-479	358	3	the	the	DET
ftr-479	358	4	simplification	simplification	NOUN
ftr-479	358	5	/	/	SYM
ftr-479	358	6	complication	complication	NOUN
ftr-479	358	7	consequences	consequence	NOUN
ftr-479	358	8	of	of	ADP
ftr-479	358	9	using	use	VERB
ftr-479	358	10	the	the	DET
ftr-479	358	11	vat	vat	NOUN
ftr-479	358	12	to	to	PART
ftr-479	358	13	pay	pay	VERB
ftr-479	358	14	for	for	ADP
ftr-479	358	15	reduced	reduced	ADJ
ftr-479	358	16	income	income	NOUN
ftr-479	358	17	tax	tax	NOUN
ftr-479	358	18	rates	rate	NOUN
ftr-479	358	19	are	be	AUX
ftr-479	358	20	discussed	discuss	VERB
ftr-479	358	21	below	below	ADV
ftr-479	358	22	in	in	ADP
ftr-479	358	23	the	the	DET
ftr-479	358	24	text	text	NOUN
ftr-479	358	25	at	at	ADP
ftr-479	358	26	note	note	NOUN
ftr-479	358	27	56	56	NUM
ftr-479	358	28	,	,	PUNCT
ftr-479	358	29	the	the	DET
ftr-479	358	30	effects	effect	NOUN
ftr-479	358	31	of	of	ADP
ftr-479	358	32	using	use	VERB
ftr-479	358	33	the	the	DET
ftr-479	358	34	vat	vat	NOUN
ftr-479	358	35	to	to	PART
ftr-479	358	36	pay	pay	VERB
ftr-479	358	37	for	for	ADP
ftr-479	358	38	larger	large	ADJ
ftr-479	358	39	personal	personal	ADJ
ftr-479	358	40	exemptions	exemption	NOUN
ftr-479	358	41	and	and	CCONJ
ftr-479	358	42	standard	standard	ADJ
ftr-479	358	43	deductions	deduction	NOUN
ftr-479	358	44	are	be	AUX
ftr-479	358	45	covered	cover	VERB
ftr-479	358	46	in	in	ADP
ftr-479	358	47	the	the	DET
ftr-479	358	48	text	text	NOUN
ftr-479	358	49	at	at	ADP
ftr-479	358	50	notes	note	NOUN
ftr-479	358	51	69	69	NUM
ftr-479	358	52	-	-	SYM
ftr-479	358	53	71	71	NUM
ftr-479	358	54	,	,	PUNCT
ftr-479	358	55	and	and	CCONJ
ftr-479	358	56	the	the	DET
ftr-479	358	57	consequences	consequence	NOUN
ftr-479	358	58	of	of	ADP
ftr-479	358	59	using	use	VERB
ftr-479	358	60	the	the	DET
ftr-479	358	61	vat	vat	NOUN
ftr-479	358	62	to	to	PART
ftr-479	358	63	pay	pay	VERB
ftr-479	358	64	for	for	ADP
ftr-479	358	65	repeal	repeal	NOUN
ftr-479	358	66	of	of	ADP
ftr-479	358	67	the	the	DET
ftr-479	358	68	corporate	corporate	ADJ
ftr-479	358	69	income	income	NOUN
ftr-479	358	70	tax	tax	NOUN
ftr-479	358	71	are	be	AUX
ftr-479	358	72	examined	examine	VERB
ftr-479	358	73	in	in	ADP
ftr-479	358	74	the	the	DET
ftr-479	358	75	text	text	NOUN
ftr-479	358	76	at	at	ADP
ftr-479	358	77	notes	note	NOUN
ftr-479	358	78	56	56	NUM
ftr-479	358	79	-	-	SYM
ftr-479	358	80	68	68	NUM
ftr-479	358	81	,	,	PUNCT
ftr-479	358	82	72	72	NUM
ftr-479	358	83	-	-	SYM
ftr-479	358	84	119	119	NUM
ftr-479	358	85	.	.	PUNCT
ftr-479	359	1	55	55	NUM
ftr-479	359	2	.	.	X
ftr-479	360	1	morris	morris	PROPN
ftr-479	360	2	,	,	PUNCT
ftr-479	360	3	supra	supra	PROPN
ftr-479	360	4	note	note	PROPN
ftr-479	360	5	18	18	NUM
ftr-479	360	6	,	,	PUNCT
ftr-479	360	7	at	at	ADP
ftr-479	360	8	1262	1262	NUM
ftr-479	360	9	.	.	PUNCT
ftr-479	361	1	56	56	NUM
ftr-479	361	2	.	.	PUNCT
ftr-479	362	1	in	in	ADP
ftr-479	362	2	1992	1992	NUM
ftr-479	362	3	,	,	PUNCT
ftr-479	362	4	the	the	DET
ftr-479	362	5	treasury	treasury	NOUN
ftr-479	362	6	issued	issue	VERB
ftr-479	362	7	a	a	DET
ftr-479	362	8	report	report	NOUN
ftr-479	362	9	advocating	advocate	VERB
ftr-479	362	10	two	two	NUM
ftr-479	362	11	alternative	alternative	ADJ
ftr-479	362	12	approaches	approach	NOUN
ftr-479	362	13	to	to	ADP
ftr-479	362	14	corporate	corporate	ADJ
ftr-479	362	15	tax	tax	NOUN
ftr-479	362	16	integration	integration	NOUN
ftr-479	362	17	-	-	PUNCT
ftr-479	362	18	a	a	DET
ftr-479	362	19	dividend	dividend	NOUN
ftr-479	362	20	exclusion	exclusion	NOUN
ftr-479	362	21	and	and	CCONJ
ftr-479	362	22	a	a	DET
ftr-479	362	23	comprehensive	comprehensive	ADJ
ftr-479	362	24	business	business	NOUN
ftr-479	362	25	income	income	NOUN
ftr-479	362	26	tax	tax	NOUN
ftr-479	362	27	(	(	PUNCT
ftr-479	362	28	cbit	cbit	NOUN
ftr-479	362	29	)	)	PUNCT
ftr-479	362	30	under	under	ADP
ftr-479	362	31	which	which	PRON
ftr-479	362	32	both	both	DET
ftr-479	362	33	interest	interest	NOUN
ftr-479	362	34	payments	payment	NOUN
ftr-479	362	35	and	and	CCONJ
ftr-479	362	36	dividends	dividend	NOUN
ftr-479	362	37	are	be	AUX
ftr-479	362	38	nondeductible	nondeductible	ADJ
ftr-479	362	39	by	by	ADP
ftr-479	362	40	corporate	corporate	ADJ
ftr-479	362	41	payors	payor	NOUN
ftr-479	362	42	but	but	CCONJ
ftr-479	362	43	are	be	AUX
ftr-479	362	44	excluded	exclude	VERB
ftr-479	362	45	from	from	ADP
ftr-479	362	46	the	the	DET
ftr-479	362	47	incomes	income	NOUN
ftr-479	362	48	of	of	ADP
ftr-479	362	49	investor	investor	NOUN
ftr-479	362	50	-	-	PUNCT
ftr-479	362	51	payees	payee	NOUN
ftr-479	362	52	.	.	PUNCT
ftr-479	363	1	u.s	u.s	PROPN
ftr-479	363	2	.	.	PROPN
ftr-479	363	3	treas	treas	PROPN
ftr-479	363	4	.	.	PUNCT
ftr-479	364	1	dep't	dep't	NOUN
ftr-479	364	2	,	,	PUNCT
ftr-479	364	3	integration	integration	NOUN
ftr-479	364	4	of	of	ADP
ftr-479	364	5	the	the	DET
ftr-479	364	6	individual	individual	ADJ
ftr-479	364	7	and	and	CCONJ
ftr-479	364	8	corporate	corporate	ADJ
ftr-479	364	9	tax	tax	NOUN
ftr-479	364	10	systems	system	NOUN
ftr-479	364	11	:	:	PUNCT
ftr-479	364	12	taxing	tax	VERB
ftr-479	364	13	business	business	NOUN
ftr-479	364	14	income	income	NOUN
ftr-479	364	15	once	once	ADV
ftr-479	364	16	viii	viii	ADJ
ftr-479	364	17	(	(	PUNCT
ftr-479	364	18	1992	1992	NUM
ftr-479	364	19	)	)	PUNCT
ftr-479	365	1	[	[	X
ftr-479	365	2	hereinafter	hereinafter	NOUN
ftr-479	365	3	treasury	treasury	NOUN
ftr-479	365	4	integration	integration	NOUN
ftr-479	365	5	study	study	NOUN
ftr-479	365	6	]	]	PUNCT
ftr-479	365	7	.	.	PUNCT
ftr-479	366	1	the	the	DET
ftr-479	366	2	dividend	dividend	NOUN
ftr-479	366	3	exclusion	exclusion	NOUN
ftr-479	366	4	was	be	AUX
ftr-479	366	5	estimated	estimate	VERB
ftr-479	366	6	to	to	PART
ftr-479	366	7	have	have	VERB
ftr-479	366	8	an	an	DET
ftr-479	366	9	annual	annual	ADJ
ftr-479	366	10	cost	cost	NOUN
ftr-479	366	11	,	,	PUNCT
ftr-479	366	12	when	when	SCONJ
ftr-479	366	13	fully	fully	ADV
ftr-479	366	14	phased	phase	VERB
ftr-479	366	15	in	in	ADP
ftr-479	366	16	,	,	PUNCT
ftr-479	366	17	of	of	ADP
ftr-479	366	18	$	$	SYM
ftr-479	366	19	13.1	13.1	NUM
ftr-479	366	20	billion	billion	NUM
ftr-479	366	21	in	in	ADP
ftr-479	366	22	lost	lose	VERB
ftr-479	366	23	revenue	revenue	NOUN
ftr-479	366	24	(	(	PUNCT
ftr-479	366	25	at	at	ADP
ftr-479	366	26	1991	1991	NUM
ftr-479	366	27	income	income	NOUN
ftr-479	366	28	levels	level	NOUN
ftr-479	366	29	)	)	PUNCT
ftr-479	366	30	.	.	PUNCT
ftr-479	367	1	i	i	PRON
ftr-479	367	2	d.	d.	PROPN
ftr-479	367	3	at	at	ADP
ftr-479	367	4	151	151	NUM
ftr-479	367	5	.	.	PUNCT
ftr-479	368	1	by	by	ADP
ftr-479	368	2	contrast	contrast	NOUN
ftr-479	368	3	,	,	PUNCT
ftr-479	368	4	the	the	DET
ftr-479	368	5	cbit	cbit	NOUN
ftr-479	368	6	,	,	PUNCT
ftr-479	368	7	imposed	impose	VERB
ftr-479	368	8	at	at	ADP
ftr-479	368	9	31	31	NUM
ftr-479	368	10	%	%	NOUN
ftr-479	368	11	,	,	PUNCT
ftr-479	368	12	was	be	AUX
ftr-479	368	13	projected	project	VERB
ftr-479	368	14	to	to	PART
ftr-479	368	15	increase	increase	VERB
ftr-479	368	16	annual	annual	ADJ
ftr-479	368	17	tax	tax	NOUN
ftr-479	368	18	revenues	revenue	NOUN
ftr-479	368	19	by	by	ADP
ftr-479	368	20	$	$	SYM
ftr-479	368	21	3.2	3.2	NUM
ftr-479	368	22	billion	billion	NUM
ftr-479	368	23	if	if	SCONJ
ftr-479	368	24	capital	capital	NOUN
ftr-479	368	25	gains	gain	NOUN
ftr-479	368	26	on	on	ADP
ftr-479	368	27	sales	sale	NOUN
ftr-479	368	28	of	of	ADP
ftr-479	368	29	business	business	NOUN
ftr-479	368	30	interests	interest	NOUN
ftr-479	368	31	were	be	AUX
ftr-479	368	32	not	not	PART
ftr-479	368	33	taxed	tax	VERB
ftr-479	368	34	or	or	CCONJ
ftr-479	368	35	$	$	SYM
ftr-479	368	36	41.5	41.5	NUM
ftr-479	368	37	billion	billion	NUM
ftr-479	368	38	if	if	SCONJ
ftr-479	368	39	present	present	ADJ
ftr-479	368	40	treatment	treatment	NOUN
ftr-479	368	41	of	of	ADP
ftr-479	368	42	capital	capital	NOUN
ftr-479	368	43	gains	gain	NOUN
ftr-479	368	44	is	be	AUX
ftr-479	368	45	preserved	preserve	VERB
ftr-479	368	46	.	.	PUNCT
ftr-479	369	1	i	i	PRON
ftr-479	369	2	d.	d.	PROPN
ftr-479	369	3	at	at	ADP
ftr-479	369	4	151	151	NUM
ftr-479	369	5	.	.	PUNCT
ftr-479	370	1	these	these	DET
ftr-479	370	2	projections	projection	NOUN
ftr-479	370	3	assumed	assume	VERB
ftr-479	370	4	that	that	SCONJ
ftr-479	370	5	the	the	DET
ftr-479	370	6	cbit	cbit	NOUN
ftr-479	370	7	would	would	AUX
ftr-479	370	8	be	be	AUX
ftr-479	370	9	imposed	impose	VERB
ftr-479	370	10	on	on	ADP
ftr-479	370	11	the	the	DET
ftr-479	370	12	incomes	income	NOUN
ftr-479	370	13	,	,	PUNCT
ftr-479	370	14	calculated	calculate	VERB
ftr-479	370	15	without	without	ADP
ftr-479	370	16	an	an	DET
ftr-479	370	17	interest	interest	NOUN
ftr-479	370	18	deduction	deduction	NOUN
ftr-479	370	19	,	,	PUNCT
ftr-479	370	20	of	of	ADP
ftr-479	370	21	all	all	DET
ftr-479	370	22	sole	sole	ADJ
ftr-479	370	23	proprietorships	proprietorship	NOUN
ftr-479	370	24	,	,	PUNCT
ftr-479	370	25	partnerships	partnership	NOUN
ftr-479	370	26	,	,	PUNCT
ftr-479	370	27	and	and	CCONJ
ftr-479	370	28	s	s	VERB
ftr-479	370	29	corporations	corporation	NOUN
ftr-479	370	30	with	with	ADP
ftr-479	370	31	annual	annual	ADJ
ftr-479	370	32	gross	gross	ADJ
ftr-479	370	33	receipts	receipt	NOUN
ftr-479	370	34	of	of	ADP
ftr-479	370	35	$	$	SYM
ftr-479	370	36	100,000	100,000	NUM
ftr-479	370	37	or	or	CCONJ
ftr-479	370	38	more	more	ADJ
ftr-479	370	39	.	.	PUNCT
ftr-479	371	1	moreover	moreover	ADV
ftr-479	371	2	,	,	PUNCT
ftr-479	371	3	the	the	DET
ftr-479	371	4	cbit	cbit	NOUN
ftr-479	371	5	would	would	AUX
ftr-479	371	6	apply	apply	VERB
ftr-479	371	7	regardless	regardless	ADV
ftr-479	371	8	of	of	ADP
ftr-479	371	9	the	the	DET
ftr-479	371	10	identity	identity	NOUN
ftr-479	371	11	of	of	ADP
ftr-479	371	12	the	the	DET
ftr-479	371	13	shareholders	shareholder	NOUN
ftr-479	371	14	and	and	CCONJ
ftr-479	371	15	debtholders	debtholder	NOUN
ftr-479	371	16	and	and	CCONJ
ftr-479	371	17	would	would	AUX
ftr-479	371	18	therefore	therefore	ADV
ftr-479	371	19	effectively	effectively	ADV
ftr-479	371	20	reach	reach	VERB
ftr-479	371	21	business	business	NOUN
ftr-479	371	22	income	income	NOUN
ftr-479	371	23	paid	pay	VERB
ftr-479	371	24	out	out	ADP
ftr-479	371	25	as	as	ADP
ftr-479	371	26	dividends	dividend	NOUN
ftr-479	371	27	or	or	CCONJ
ftr-479	371	28	interest	interest	NOUN
ftr-479	371	29	to	to	ADP
ftr-479	371	30	foreign	foreign	ADJ
ftr-479	371	31	investors	investor	NOUN
ftr-479	371	32	,	,	PUNCT
ftr-479	371	33	charities	charity	NOUN
ftr-479	371	34	,	,	PUNCT
ftr-479	371	35	and	and	CCONJ
ftr-479	371	36	retirement	retirement	NOUN
ftr-479	371	37	plans	plan	NOUN
ftr-479	371	38	.	.	PUNCT
ftr-479	372	1	i	i	PRON
ftr-479	372	2	d.	d.	PROPN
ftr-479	372	3	at	at	ADP
ftr-479	372	4	40	40	NUM
ftr-479	372	5	-	-	SYM
ftr-479	372	6	42	42	NUM
ftr-479	372	7	;	;	PUNCT
ftr-479	372	8	samuel	samuel	PROPN
ftr-479	372	9	c.	c.	PROPN
ftr-479	372	10	thompson	thompson	PROPN
ftr-479	372	11	,	,	PUNCT
ftr-479	372	12	jr	jr	PROPN
ftr-479	372	13	.	.	PROPN
ftr-479	372	14	,	,	PUNCT
ftr-479	372	15	reform	reform	NOUN
ftr-479	372	16	of	of	ADP
ftr-479	372	17	the	the	DET
ftr-479	372	18	taxation	taxation	NOUN
ftr-479	372	19	of	of	ADP
ftr-479	372	20	mergers	merger	NOUN
ftr-479	372	21	,	,	PUNCT
ftr-479	372	22	acquisitions	acquisition	NOUN
ftr-479	372	23	,	,	PUNCT
ftr-479	372	24	and	and	CCONJ
ftr-479	372	25	lbos	lbo	NOUN
ftr-479	372	26	221	221	NUM
ftr-479	372	27	-	-	SYM
ftr-479	372	28	23	23	NUM
ftr-479	372	29	(	(	PUNCT
ftr-479	372	30	1993	1993	NUM
ftr-479	372	31	)	)	PUNCT
ftr-479	372	32	.	.	PUNCT
ftr-479	373	1	in	in	ADP
ftr-479	373	2	addition	addition	NOUN
ftr-479	373	3	,	,	PUNCT
ftr-479	373	4	the	the	DET
ftr-479	373	5	$	$	SYM
ftr-479	373	6	41.5	41.5	NUM
ftr-479	373	7	billion	billion	NUM
ftr-479	373	8	projection	projection	NOUN
ftr-479	373	9	assumes	assume	VERB
ftr-479	373	10	that	that	SCONJ
ftr-479	373	11	congress	congress	PROPN
ftr-479	373	12	retains	retain	VERB
ftr-479	373	13	the	the	DET
ftr-479	373	14	capital	capital	NOUN
ftr-479	373	15	gains	gain	NOUN
ftr-479	373	16	tax	tax	NOUN
ftr-479	373	17	for	for	ADP
ftr-479	373	18	all	all	DET
ftr-479	373	19	sales	sale	NOUN
ftr-479	373	20	of	of	ADP
ftr-479	373	21	business	business	NOUN
ftr-479	373	22	interests	interest	NOUN
ftr-479	373	23	,	,	PUNCT
ftr-479	373	24	even	even	ADV
ftr-479	373	25	if	if	SCONJ
ftr-479	373	26	the	the	DET
ftr-479	373	27	gains	gain	NOUN
ftr-479	373	28	derive	derive	VERB
ftr-479	373	29	from	from	ADP
ftr-479	373	30	retained	retain	VERB
ftr-479	373	31	earnings	earning	NOUN
ftr-479	373	32	that	that	PRON
ftr-479	373	33	have	have	AUX
ftr-479	373	34	already	already	ADV
ftr-479	373	35	been	be	AUX
ftr-479	373	36	subjected	subject	VERB
ftr-479	373	37	to	to	ADP
ftr-479	373	38	the	the	DET
ftr-479	373	39	31	31	NUM
ftr-479	373	40	%	%	NOUN
ftr-479	373	41	cbit	cbit	NOUN
ftr-479	373	42	.	.	PUNCT
ftr-479	374	1	treasury	treasury	NOUN
ftr-479	374	2	integration	integration	NOUN
ftr-479	374	3	study	study	NOUN
ftr-479	374	4	,	,	PUNCT
ftr-479	374	5	supra	supra	PROPN
ftr-479	374	6	,	,	PUNCT
ftr-479	374	7	at	at	ADP
ftr-479	374	8	151	151	NUM
ftr-479	374	9	.	.	PUNCT
ftr-479	375	1	taxation	taxation	NOUN
ftr-479	375	2	of	of	ADP
ftr-479	375	3	such	such	ADJ
ftr-479	375	4	gains	gain	NOUN
ftr-479	375	5	is	be	AUX
ftr-479	375	6	inconsistent	inconsistent	ADJ
ftr-479	375	7	with	with	ADP
ftr-479	375	8	integration	integration	NOUN
ftr-479	375	9	.	.	PUNCT
ftr-479	376	1	i	i	PRON
ftr-479	376	2	d.	d.	PROPN
ftr-479	376	3	at	at	ADP
ftr-479	376	4	81	81	NUM
ftr-479	376	5	,	,	PUNCT
ftr-479	376	6	83	83	NUM
ftr-479	376	7	.	.	PUNCT
ftr-479	377	1	because	because	SCONJ
ftr-479	377	2	congressional	congressional	ADJ
ftr-479	377	3	adoption	adoption	NOUN
ftr-479	377	4	of	of	ADP
ftr-479	377	5	these	these	DET
ftr-479	377	6	crucial	crucial	ADJ
ftr-479	377	7	[	[	X
ftr-479	377	8	vol	vol	NOUN
ftr-479	377	9	.	.	PUNCT
ftr-479	377	10	2:7	2:7	NUM
ftr-479	378	1	scoping	scope	VERB
ftr-479	378	2	out	out	ADP
ftr-479	378	3	the	the	DET
ftr-479	378	4	uncertain	uncertain	ADJ
ftr-479	378	5	simplification	simplification	NOUN
ftr-479	378	6	effects	effect	NOUN
ftr-479	378	7	a	a	DET
ftr-479	378	8	useful	useful	ADJ
ftr-479	378	9	way	way	NOUN
ftr-479	378	10	to	to	PART
ftr-479	378	11	begin	begin	VERB
ftr-479	378	12	searching	search	VERB
ftr-479	378	13	for	for	ADP
ftr-479	378	14	an	an	DET
ftr-479	378	15	answer	answer	NOUN
ftr-479	378	16	is	be	AUX
ftr-479	378	17	to	to	PART
ftr-479	378	18	note	note	VERB
ftr-479	378	19	that	that	SCONJ
ftr-479	378	20	although	although	SCONJ
ftr-479	378	21	the	the	DET
ftr-479	378	22	taxation	taxation	NOUN
ftr-479	378	23	of	of	ADP
ftr-479	378	24	partnership	partnership	NOUN
ftr-479	378	25	income	income	NOUN
ftr-479	378	26	is	be	AUX
ftr-479	378	27	integrated	integrate	VERB
ftr-479	378	28	with	with	ADP
ftr-479	378	29	the	the	DET
ftr-479	378	30	individual	individual	ADJ
ftr-479	378	31	income	income	NOUN
ftr-479	378	32	tax	tax	NOUN
ftr-479	378	33	,	,	PUNCT
ftr-479	378	34	partnerships	partnership	NOUN
ftr-479	378	35	are	be	AUX
ftr-479	378	36	treated	treat	VERB
ftr-479	378	37	as	as	ADP
ftr-479	378	38	entities	entity	NOUN
ftr-479	378	39	that	that	PRON
ftr-479	378	40	can	can	AUX
ftr-479	378	41	engage	engage	VERB
ftr-479	378	42	in	in	ADP
ftr-479	378	43	realization	realization	NOUN
ftr-479	378	44	events	event	NOUN
ftr-479	378	45	with	with	ADP
ftr-479	378	46	other	other	ADJ
ftr-479	378	47	partnerships	partnership	NOUN
ftr-479	378	48	and	and	CCONJ
ftr-479	378	49	with	with	ADP
ftr-479	378	50	their	their	PRON
ftr-479	378	51	own	own	ADJ
ftr-479	378	52	partners	partner	NOUN
ftr-479	378	53	.	.	PUNCT
ftr-479	379	1	for	for	ADP
ftr-479	379	2	example	example	NOUN
ftr-479	379	3	,	,	PUNCT
ftr-479	379	4	if	if	SCONJ
ftr-479	379	5	partnership	partnership	NOUN
ftr-479	379	6	a	a	PRON
ftr-479	379	7	acquires	acquire	VERB
ftr-479	379	8	the	the	DET
ftr-479	379	9	assets	asset	NOUN
ftr-479	379	10	of	of	ADP
ftr-479	379	11	partnership	partnership	NOUN
ftr-479	379	12	b	b	PROPN
ftr-479	379	13	,	,	PUNCT
ftr-479	379	14	b	b	PROPN
ftr-479	379	15	generally	generally	ADV
ftr-479	379	16	recognizes	recognize	VERB
ftr-479	379	17	the	the	DET
ftr-479	379	18	gains	gain	NOUN
ftr-479	379	19	and	and	CCONJ
ftr-479	379	20	losses	loss	NOUN
ftr-479	379	21	inherent	inherent	ADJ
ftr-479	379	22	in	in	ADP
ftr-479	379	23	its	its	PRON
ftr-479	379	24	assets	asset	NOUN
ftr-479	379	25	,	,	PUNCT
ftr-479	379	26	'	'	PUNCT
ftr-479	379	27	but	but	CCONJ
ftr-479	379	28	these	these	DET
ftr-479	379	29	gains	gain	NOUN
ftr-479	379	30	and	and	CCONJ
ftr-479	379	31	losses	loss	NOUN
ftr-479	379	32	are	be	AUX
ftr-479	379	33	not	not	PART
ftr-479	379	34	recognized	recognize	VERB
ftr-479	379	35	if	if	SCONJ
ftr-479	379	36	the	the	DET
ftr-479	379	37	acquisition	acquisition	NOUN
ftr-479	379	38	consideration	consideration	NOUN
ftr-479	379	39	consists	consist	VERB
ftr-479	379	40	of	of	ADP
ftr-479	379	41	equity	equity	NOUN
ftr-479	379	42	interests	interest	NOUN
ftr-479	379	43	in	in	ADP
ftr-479	379	44	a.	a.	NOUN
ftr-479	379	45	"8	"8	PROPN
ftr-479	379	46	also	also	ADV
ftr-479	379	47	,	,	PUNCT
ftr-479	379	48	when	when	SCONJ
ftr-479	379	49	a	a	DET
ftr-479	379	50	partnership	partnership	NOUN
ftr-479	379	51	distributes	distribute	VERB
ftr-479	379	52	money	money	NOUN
ftr-479	379	53	or	or	CCONJ
ftr-479	379	54	other	other	ADJ
ftr-479	379	55	property	property	NOUN
ftr-479	379	56	to	to	ADP
ftr-479	379	57	its	its	PRON
ftr-479	379	58	partners	partner	NOUN
ftr-479	379	59	,	,	PUNCT
ftr-479	379	60	neither	neither	CCONJ
ftr-479	379	61	the	the	DET
ftr-479	379	62	partnership	partnership	NOUN
ftr-479	379	63	nor	nor	CCONJ
ftr-479	379	64	the	the	DET
ftr-479	379	65	partners	partner	NOUN
ftr-479	379	66	recognize	recognize	VERB
ftr-479	379	67	gain	gain	NOUN
ftr-479	379	68	or	or	CCONJ
ftr-479	379	69	loss	loss	NOUN
ftr-479	379	70	,	,	PUNCT
ftr-479	379	71	as	as	ADP
ftr-479	379	72	a	a	DET
ftr-479	379	73	general	general	ADJ
ftr-479	379	74	rule	rule	NOUN
ftr-479	379	75	,	,	PUNCT
ftr-479	379	76	but	but	CCONJ
ftr-479	379	77	recognition	recognition	NOUN
ftr-479	379	78	is	be	AUX
ftr-479	379	79	required	require	VERB
ftr-479	379	80	in	in	ADP
ftr-479	379	81	some	some	DET
ftr-479	379	82	instances	instance	NOUN
ftr-479	379	83	.	.	PUNCT
ftr-479	380	1	"	"	PUNCT
ftr-479	380	2	9	9	NUM
ftr-479	380	3	(	(	PUNCT
ftr-479	380	4	few	few	ADJ
ftr-479	380	5	students	student	NOUN
ftr-479	380	6	of	of	ADP
ftr-479	380	7	partnership	partnership	NOUN
ftr-479	380	8	taxation	taxation	NOUN
ftr-479	380	9	would	would	AUX
ftr-479	380	10	urge	urge	VERB
ftr-479	380	11	it	it	PRON
ftr-479	380	12	as	as	ADP
ftr-479	380	13	a	a	DET
ftr-479	380	14	model	model	NOUN
ftr-479	380	15	for	for	ADP
ftr-479	380	16	simplification	simplification	NOUN
ftr-479	380	17	.	.	PUNCT
ftr-479	380	18	)	)	PUNCT
ftr-479	381	1	similarly	similarly	ADV
ftr-479	381	2	,	,	PUNCT
ftr-479	381	3	administratively	administratively	ADV
ftr-479	381	4	feasible	feasible	ADJ
ftr-479	381	5	integration	integration	NOUN
ftr-479	381	6	models	model	NOUN
ftr-479	381	7	typically	typically	ADV
ftr-479	381	8	treat	treat	VERB
ftr-479	381	9	corporations	corporation	NOUN
ftr-479	381	10	as	as	ADP
ftr-479	381	11	entities	entity	NOUN
ftr-479	381	12	distinct	distinct	ADJ
ftr-479	381	13	from	from	ADP
ftr-479	381	14	each	each	DET
ftr-479	381	15	other	other	ADJ
ftr-479	381	16	and	and	CCONJ
ftr-479	381	17	their	their	PRON
ftr-479	381	18	shareholders	shareholder	NOUN
ftr-479	381	19	,	,	PUNCT
ftr-479	381	20	'	'	PUNCT
ftr-479	381	21	and	and	CCONJ
ftr-479	381	22	employ	employ	VERB
ftr-479	381	23	realization	realization	NOUN
ftr-479	381	24	and	and	CCONJ
ftr-479	381	25	recognition	recognition	NOUN
ftr-479	381	26	concepts	concept	NOUN
ftr-479	381	27	with	with	ADP
ftr-479	381	28	respect	respect	NOUN
ftr-479	381	29	to	to	ADP
ftr-479	381	30	transactions	transaction	NOUN
ftr-479	381	31	between	between	ADP
ftr-479	381	32	corporations	corporation	NOUN
ftr-479	381	33	and	and	CCONJ
ftr-479	381	34	shareholders	shareholder	NOUN
ftr-479	381	35	and	and	CCONJ
ftr-479	381	36	between	between	ADP
ftr-479	381	37	two	two	NUM
ftr-479	381	38	or	or	CCONJ
ftr-479	381	39	more	more	ADJ
ftr-479	381	40	corporations.6	corporations.6	NOUN
ftr-479	381	41	thus	thus	ADV
ftr-479	381	42	,	,	PUNCT
ftr-479	381	43	an	an	DET
ftr-479	381	44	integration	integration	NOUN
ftr-479	381	45	regime	regime	NOUN
ftr-479	381	46	must	must	AUX
ftr-479	381	47	deal	deal	VERB
ftr-479	381	48	with	with	ADP
ftr-479	381	49	such	such	ADJ
ftr-479	381	50	issues	issue	NOUN
ftr-479	381	51	as	as	ADP
ftr-479	381	52	when	when	SCONJ
ftr-479	381	53	stock	stock	NOUN
ftr-479	381	54	dividends	dividend	NOUN
ftr-479	381	55	should	should	AUX
ftr-479	381	56	trigger	trigger	VERB
ftr-479	381	57	the	the	DET
ftr-479	381	58	consequences	consequence	NOUN
ftr-479	381	59	of	of	ADP
ftr-479	381	60	a	a	DET
ftr-479	381	61	cash	cash	NOUN
ftr-479	381	62	distribution	distribution	NOUN
ftr-479	381	63	and	and	CCONJ
ftr-479	381	64	when	when	SCONJ
ftr-479	381	65	they	they	PRON
ftr-479	381	66	should	should	AUX
ftr-479	381	67	be	be	AUX
ftr-479	381	68	ignored	ignore	VERB
ftr-479	381	69	.	.	PUNCT
ftr-479	382	1	statutory	statutory	ADJ
ftr-479	382	2	provisions	provision	NOUN
ftr-479	382	3	distinguishing	distinguish	VERB
ftr-479	382	4	between	between	ADP
ftr-479	382	5	taxable	taxable	ADJ
ftr-479	382	6	and	and	CCONJ
ftr-479	382	7	nontaxable	nontaxable	ADJ
ftr-479	382	8	stock	stock	NOUN
ftr-479	382	9	dividends	dividend	NOUN
ftr-479	382	10	thus	thus	ADV
ftr-479	382	11	will	will	AUX
ftr-479	382	12	probably	probably	ADV
ftr-479	382	13	persist	persist	VERB
ftr-479	382	14	in	in	ADP
ftr-479	382	15	an	an	DET
ftr-479	382	16	integrated	integrated	ADJ
ftr-479	382	17	system.62	system.62	NOUN
ftr-479	382	18	an	an	DET
ftr-479	382	19	integration	integration	NOUN
ftr-479	382	20	model	model	NOUN
ftr-479	382	21	must	must	AUX
ftr-479	382	22	also	also	ADV
ftr-479	382	23	specify	specify	VERB
ftr-479	382	24	the	the	DET
ftr-479	382	25	circumstances	circumstance	NOUN
ftr-479	382	26	under	under	ADP
ftr-479	382	27	which	which	PRON
ftr-479	382	28	the	the	DET
ftr-479	382	29	acquisition	acquisition	NOUN
ftr-479	382	30	of	of	ADP
ftr-479	382	31	a	a	DET
ftr-479	382	32	corporation	corporation	NOUN
ftr-479	382	33	's	's	PART
ftr-479	382	34	stock	stock	NOUN
ftr-479	382	35	or	or	CCONJ
ftr-479	382	36	assets	asset	NOUN
ftr-479	382	37	by	by	ADP
ftr-479	382	38	another	another	DET
ftr-479	382	39	corporation	corporation	NOUN
ftr-479	382	40	will	will	AUX
ftr-479	382	41	,	,	PUNCT
ftr-479	382	42	and	and	CCONJ
ftr-479	382	43	will	will	AUX
ftr-479	382	44	not	not	PART
ftr-479	382	45	,	,	PUNCT
ftr-479	382	46	produce	produce	VERB
ftr-479	382	47	recognized	recognize	VERB
ftr-479	382	48	gain	gain	NOUN
ftr-479	382	49	or	or	CCONJ
ftr-479	382	50	loss	loss	NOUN
ftr-479	382	51	.	.	PUNCT
ftr-479	383	1	corporate	corporate	ADJ
ftr-479	383	2	reorganization	reorganization	NOUN
ftr-479	383	3	provisions	provision	NOUN
ftr-479	383	4	thus	thus	ADV
ftr-479	383	5	will	will	AUX
ftr-479	383	6	probably	probably	ADV
ftr-479	383	7	remain	remain	VERB
ftr-479	383	8	with	with	ADP
ftr-479	383	9	us.63	us.63	PRON
ftr-479	383	10	an	an	DET
ftr-479	383	11	integration	integration	NOUN
ftr-479	383	12	scheme	scheme	NOUN
ftr-479	383	13	must	must	AUX
ftr-479	383	14	deal	deal	VERB
ftr-479	383	15	with	with	ADP
ftr-479	383	16	transfers	transfer	NOUN
ftr-479	383	17	of	of	ADP
ftr-479	383	18	net	net	ADJ
ftr-479	383	19	operating	operating	NOUN
ftr-479	383	20	losses	loss	NOUN
ftr-479	383	21	and	and	CCONJ
ftr-479	383	22	other	other	ADJ
ftr-479	383	23	corporate	corporate	ADJ
ftr-479	383	24	tax	tax	NOUN
ftr-479	383	25	attributes	attribute	NOUN
ftr-479	383	26	,	,	PUNCT
ftr-479	383	27	demanding	demand	VERB
ftr-479	383	28	that	that	SCONJ
ftr-479	383	29	sections	section	NOUN
ftr-479	383	30	381	381	NUM
ftr-479	383	31	and	and	CCONJ
ftr-479	383	32	382	382	NUM
ftr-479	383	33	also	also	ADV
ftr-479	383	34	endure.64	endure.64	NOUN
ftr-479	383	35	predicates	predicate	NOUN
ftr-479	383	36	is	be	AUX
ftr-479	383	37	highly	highly	ADV
ftr-479	383	38	doubtful	doubtful	ADJ
ftr-479	383	39	,	,	PUNCT
ftr-479	383	40	a	a	DET
ftr-479	383	41	revenue	revenue	NOUN
ftr-479	383	42	-	-	PUNCT
ftr-479	383	43	gaining	gain	VERB
ftr-479	383	44	integration	integration	NOUN
ftr-479	383	45	scheme	scheme	NOUN
ftr-479	383	46	should	should	AUX
ftr-479	383	47	not	not	PART
ftr-479	383	48	be	be	AUX
ftr-479	383	49	viewed	view	VERB
ftr-479	383	50	as	as	ADP
ftr-479	383	51	a	a	DET
ftr-479	383	52	realistic	realistic	ADJ
ftr-479	383	53	possibility	possibility	NOUN
ftr-479	383	54	.	.	PUNCT
ftr-479	384	1	it	it	PRON
ftr-479	384	2	seems	seem	VERB
ftr-479	384	3	likely	likely	ADJ
ftr-479	384	4	that	that	SCONJ
ftr-479	384	5	corporate	corporate	ADJ
ftr-479	384	6	integration	integration	NOUN
ftr-479	384	7	will	will	AUX
ftr-479	384	8	require	require	VERB
ftr-479	384	9	a	a	DET
ftr-479	384	10	funding	funding	NOUN
ftr-479	384	11	source	source	NOUN
ftr-479	384	12	to	to	PART
ftr-479	384	13	offset	offset	VERB
ftr-479	384	14	lost	lose	VERB
ftr-479	384	15	revenue	revenue	NOUN
ftr-479	384	16	.	.	PUNCT
ftr-479	385	1	57	57	NUM
ftr-479	385	2	.	.	PUNCT
ftr-479	385	3	irc	irc	PROPN
ftr-479	385	4	§	§	PROPN
ftr-479	385	5	1001	1001	NUM
ftr-479	385	6	.	.	PUNCT
ftr-479	386	1	58	58	NUM
ftr-479	386	2	.	.	PUNCT
ftr-479	387	1	irc	irc	AUX
ftr-479	387	2	§	§	PROPN
ftr-479	387	3	721	721	NUM
ftr-479	387	4	.	.	PUNCT
ftr-479	387	5	59	59	NUM
ftr-479	387	6	.	.	PUNCT
ftr-479	387	7	irc	irc	PROPN
ftr-479	387	8	§	§	PROPN
ftr-479	387	9	§	§	PROPN
ftr-479	387	10	707(a)(2)(b	707(a)(2)(b	PROPN
ftr-479	387	11	)	)	PUNCT
ftr-479	387	12	,	,	PUNCT
ftr-479	387	13	731	731	NUM
ftr-479	387	14	.	.	PUNCT
ftr-479	388	1	751(b	751(b	NOUN
ftr-479	388	2	)	)	PUNCT
ftr-479	388	3	.	.	PUNCT
ftr-479	389	1	60	60	NUM
ftr-479	389	2	.	.	PUNCT
ftr-479	390	1	see	see	VERB
ftr-479	390	2	treasury	treasury	NOUN
ftr-479	390	3	integration	integration	NOUN
ftr-479	390	4	study	study	NOUN
ftr-479	390	5	,	,	PUNCT
ftr-479	390	6	supra	supra	PROPN
ftr-479	390	7	note	note	PROPN
ftr-479	390	8	56	56	NUM
ftr-479	390	9	,	,	PUNCT
ftr-479	390	10	at	at	ADP
ftr-479	390	11	23	23	NUM
ftr-479	390	12	,	,	PUNCT
ftr-479	390	13	40	40	NUM
ftr-479	390	14	-	-	SYM
ftr-479	390	15	41	41	NUM
ftr-479	390	16	,	,	PUNCT
ftr-479	390	17	55	55	NUM
ftr-479	390	18	;	;	PUNCT
ftr-479	390	19	alvin	alvin	PROPN
ftr-479	390	20	c.	c.	PROPN
ftr-479	390	21	warren	warren	PROPN
ftr-479	390	22	,	,	PUNCT
ftr-479	390	23	jr	jr	PROPN
ftr-479	390	24	.	.	PROPN
ftr-479	390	25	,	,	PUNCT
ftr-479	390	26	reporter	reporter	NOUN
ftr-479	390	27	's	's	PART
ftr-479	390	28	study	study	NOUN
ftr-479	390	29	of	of	ADP
ftr-479	390	30	corporate	corporate	ADJ
ftr-479	390	31	tax	tax	NOUN
ftr-479	390	32	integration	integration	NOUN
ftr-479	390	33	13	13	NUM
ftr-479	390	34	-	-	SYM
ftr-479	390	35	20	20	NUM
ftr-479	390	36	(	(	PUNCT
ftr-479	390	37	1993	1993	NUM
ftr-479	390	38	)	)	PUNCT
ftr-479	391	1	[	[	X
ftr-479	391	2	hereinafter	hereinafter	NOUN
ftr-479	391	3	ali	ali	PROPN
ftr-479	391	4	reporter	reporter	PROPN
ftr-479	391	5	's	's	PART
ftr-479	391	6	study	study	NOUN
ftr-479	391	7	]	]	PUNCT
ftr-479	391	8	.	.	PUNCT
ftr-479	392	1	61	61	NUM
ftr-479	392	2	.	.	PUNCT
ftr-479	393	1	see	see	VERB
ftr-479	393	2	treasury	treasury	NOUN
ftr-479	393	3	integration	integration	NOUN
ftr-479	393	4	study	study	NOUN
ftr-479	393	5	,	,	PUNCT
ftr-479	393	6	supra	supra	PROPN
ftr-479	393	7	note	note	PROPN
ftr-479	393	8	56	56	NUM
ftr-479	393	9	,	,	PUNCT
ftr-479	393	10	at	at	ADP
ftr-479	393	11	17	17	NUM
ftr-479	393	12	,	,	PUNCT
ftr-479	393	13	23,40	23,40	NUM
ftr-479	393	14	,	,	PUNCT
ftr-479	393	15	55	55	NUM
ftr-479	393	16	;	;	PUNCT
ftr-479	393	17	all	all	DET
ftr-479	393	18	reporter	reporter	NOUN
ftr-479	393	19	's	's	PART
ftr-479	393	20	study	study	NOUN
ftr-479	393	21	,	,	PUNCT
ftr-479	393	22	supra	supra	PROPN
ftr-479	393	23	note	note	NOUN
ftr-479	393	24	60	60	NUM
ftr-479	393	25	,	,	PUNCT
ftr-479	393	26	at	at	ADP
ftr-479	393	27	101	101	NUM
ftr-479	393	28	,	,	PUNCT
ftr-479	393	29	143	143	NUM
ftr-479	393	30	-	-	SYM
ftr-479	393	31	50	50	NUM
ftr-479	393	32	.	.	PUNCT
ftr-479	394	1	62	62	NUM
ftr-479	394	2	.	.	PUNCT
ftr-479	395	1	see	see	VERB
ftr-479	395	2	irc	irc	PROPN
ftr-479	395	3	§	§	PROPN
ftr-479	395	4	305	305	NUM
ftr-479	395	5	;	;	PUNCT
ftr-479	395	6	treasury	treasury	NOUN
ftr-479	395	7	integration	integration	NOUN
ftr-479	395	8	study	study	NOUN
ftr-479	395	9	,	,	PUNCT
ftr-479	395	10	supra	supra	PROPN
ftr-479	395	11	note	note	PROPN
ftr-479	395	12	56	56	NUM
ftr-479	395	13	,	,	PUNCT
ftr-479	395	14	at	at	ADP
ftr-479	395	15	17	17	NUM
ftr-479	395	16	,	,	PUNCT
ftr-479	395	17	21	21	NUM
ftr-479	395	18	,	,	PUNCT
ftr-479	395	19	40	40	NUM
ftr-479	395	20	;	;	PUNCT
ftr-479	395	21	au	au	PROPN
ftr-479	395	22	reporter	reporter	NOUN
ftr-479	395	23	's	's	PART
ftr-479	395	24	study	study	NOUN
ftr-479	395	25	,	,	PUNCT
ftr-479	395	26	supra	supra	PROPN
ftr-479	395	27	note	note	NOUN
ftr-479	395	28	60	60	NUM
ftr-479	395	29	,	,	PUNCT
ftr-479	395	30	at	at	ADP
ftr-479	395	31	143	143	NUM
ftr-479	395	32	;	;	PUNCT
ftr-479	395	33	michael	michael	PROPN
ftr-479	395	34	l.	l.	PROPN
ftr-479	395	35	schler	schler	PROPN
ftr-479	395	36	,	,	PUNCT
ftr-479	395	37	taxing	tax	VERB
ftr-479	395	38	corporate	corporate	ADJ
ftr-479	395	39	income	income	NOUN
ftr-479	395	40	once	once	ADV
ftr-479	395	41	(	(	PUNCT
ftr-479	395	42	or	or	CCONJ
ftr-479	395	43	hopefully	hopefully	ADV
ftr-479	395	44	not	not	PART
ftr-479	395	45	at	at	ADV
ftr-479	395	46	all	all	ADV
ftr-479	395	47	):	):	PUNCT
ftr-479	395	48	a	a	DET
ftr-479	395	49	practitioner	practitioner	NOUN
ftr-479	395	50	's	's	PART
ftr-479	395	51	comparison	comparison	NOUN
ftr-479	395	52	of	of	ADP
ftr-479	395	53	the	the	DET
ftr-479	395	54	treasury	treasury	NOUN
ftr-479	395	55	and	and	CCONJ
ftr-479	395	56	au	au	ADJ
ftr-479	395	57	integration	integration	NOUN
ftr-479	395	58	models	model	NOUN
ftr-479	395	59	,	,	PUNCT
ftr-479	395	60	47	47	NUM
ftr-479	395	61	tax	tax	NOUN
ftr-479	395	62	l.	l.	PROPN
ftr-479	395	63	rev	rev	PROPN
ftr-479	395	64	.	.	PROPN
ftr-479	395	65	509	509	NUM
ftr-479	395	66	,	,	PUNCT
ftr-479	395	67	538	538	NUM
ftr-479	395	68	-	-	SYM
ftr-479	395	69	41	41	NUM
ftr-479	395	70	(	(	PUNCT
ftr-479	395	71	1992	1992	NUM
ftr-479	395	72	)	)	PUNCT
ftr-479	395	73	.	.	PUNCT
ftr-479	396	1	63	63	NUM
ftr-479	396	2	.	.	PUNCT
ftr-479	397	1	treasury	treasury	NOUN
ftr-479	397	2	integration	integration	NOUN
ftr-479	397	3	study	study	NOUN
ftr-479	397	4	,	,	PUNCT
ftr-479	397	5	supra	supra	PROPN
ftr-479	397	6	note	note	PROPN
ftr-479	397	7	56	56	NUM
ftr-479	397	8	.	.	PUNCT
ftr-479	398	1	at	at	ADP
ftr-479	398	2	23	23	NUM
ftr-479	398	3	,	,	PUNCT
ftr-479	398	4	55	55	NUM
ftr-479	398	5	;	;	PUNCT
ftr-479	398	6	au	au	PROPN
ftr-479	398	7	reporter	reporter	NOUN
ftr-479	398	8	's	's	PART
ftr-479	398	9	study	study	NOUN
ftr-479	398	10	,	,	PUNCT
ftr-479	398	11	supra	supra	PROPN
ftr-479	398	12	note	note	NOUN
ftr-479	398	13	60	60	NUM
ftr-479	398	14	,	,	PUNCT
ftr-479	398	15	at	at	ADP
ftr-479	398	16	99	99	NUM
ftr-479	398	17	;	;	PUNCT
ftr-479	398	18	thompson	thompson	PROPN
ftr-479	398	19	,	,	PUNCT
ftr-479	398	20	supra	supra	PROPN
ftr-479	398	21	note	note	PROPN
ftr-479	398	22	56	56	NUM
ftr-479	398	23	,	,	PUNCT
ftr-479	398	24	at	at	ADP
ftr-479	398	25	233	233	NUM
ftr-479	398	26	-	-	SYM
ftr-479	398	27	35	35	NUM
ftr-479	398	28	.	.	PUNCT
ftr-479	398	29	64	64	NUM
ftr-479	398	30	.	.	PUNCT
ftr-479	399	1	the	the	DET
ftr-479	399	2	partnership	partnership	NOUN
ftr-479	399	3	integration	integration	NOUN
ftr-479	399	4	model	model	NOUN
ftr-479	399	5	,	,	PUNCT
ftr-479	399	6	which	which	PRON
ftr-479	399	7	would	would	AUX
ftr-479	399	8	pass	pass	VERB
ftr-479	399	9	corporate	corporate	ADJ
ftr-479	399	10	-	-	PUNCT
ftr-479	399	11	level	level	NOUN
ftr-479	399	12	losses	loss	NOUN
ftr-479	399	13	and	and	CCONJ
ftr-479	399	14	other	other	ADJ
ftr-479	399	15	tax	tax	NOUN
ftr-479	399	16	attributes	attribute	VERB
ftr-479	399	17	through	through	ADP
ftr-479	399	18	to	to	ADP
ftr-479	399	19	shareholders	shareholder	NOUN
ftr-479	399	20	,	,	PUNCT
ftr-479	399	21	is	be	AUX
ftr-479	399	22	generally	generally	ADV
ftr-479	399	23	considered	consider	VERB
ftr-479	399	24	not	not	PART
ftr-479	399	25	feasible	feasible	ADJ
ftr-479	399	26	for	for	ADP
ftr-479	399	27	1995	1995	NUM
ftr-479	399	28	]	]	PUNCT
ftr-479	399	29	florida	florida	PROPN
ftr-479	399	30	tax	tax	PROPN
ftr-479	399	31	review	review	NOUN
ftr-479	399	32	finally	finally	ADV
ftr-479	399	33	,	,	PUNCT
ftr-479	399	34	integration	integration	NOUN
ftr-479	399	35	models	model	NOUN
ftr-479	399	36	typically	typically	ADV
ftr-479	399	37	treat	treat	VERB
ftr-479	399	38	ordinary	ordinary	ADJ
ftr-479	399	39	corporate	corporate	ADJ
ftr-479	399	40	distributions	distribution	NOUN
ftr-479	399	41	differently	differently	ADV
ftr-479	399	42	from	from	ADP
ftr-479	399	43	disproportionate	disproportionate	ADJ
ftr-479	399	44	stock	stock	NOUN
ftr-479	399	45	redemptions.6	redemptions.6	PROPN
ftr-479	399	46	5	5	NUM
ftr-479	399	47	accordingly	accordingly	ADV
ftr-479	399	48	,	,	PUNCT
ftr-479	399	49	the	the	DET
ftr-479	399	50	statutory	statutory	ADJ
ftr-479	399	51	provisions	provision	NOUN
ftr-479	399	52	and	and	CCONJ
ftr-479	399	53	case	case	NOUN
ftr-479	399	54	law	law	NOUN
ftr-479	399	55	governing	governing	NOUN
ftr-479	399	56	when	when	SCONJ
ftr-479	399	57	redemptions	redemption	NOUN
ftr-479	399	58	qualify	qualify	VERB
ftr-479	399	59	as	as	SCONJ
ftr-479	399	60	stock	stock	NOUN
ftr-479	399	61	sales	sale	NOUN
ftr-479	399	62	will	will	AUX
ftr-479	399	63	persist	persist	VERB
ftr-479	399	64	in	in	ADP
ftr-479	399	65	an	an	DET
ftr-479	399	66	integrated	integrate	VERB
ftr-479	399	67	system.66	system.66	NOUN
ftr-479	399	68	in	in	ADP
ftr-479	399	69	addition	addition	NOUN
ftr-479	399	70	to	to	ADP
ftr-479	399	71	these	these	DET
ftr-479	399	72	continuing	continue	VERB
ftr-479	399	73	subchapter	subchapter	NOUN
ftr-479	399	74	c	c	NOUN
ftr-479	399	75	complexities	complexity	NOUN
ftr-479	399	76	,	,	PUNCT
ftr-479	399	77	the	the	DET
ftr-479	399	78	various	various	ADJ
ftr-479	399	79	integration	integration	NOUN
ftr-479	399	80	models	model	NOUN
ftr-479	399	81	have	have	VERB
ftr-479	399	82	their	their	PRON
ftr-479	399	83	own	own	ADJ
ftr-479	399	84	peculiar	peculiar	ADJ
ftr-479	399	85	,	,	PUNCT
ftr-479	399	86	and	and	CCONJ
ftr-479	399	87	dauntingly	dauntingly	ADV
ftr-479	399	88	extensive	extensive	ADJ
ftr-479	399	89	,	,	PUNCT
ftr-479	399	90	intricacies	intricacy	NOUN
ftr-479	399	91	.	.	PUNCT
ftr-479	400	1	67	67	NUM
ftr-479	401	1	furthermore	furthermore	ADV
ftr-479	401	2	,	,	PUNCT
ftr-479	401	3	virtually	virtually	ADV
ftr-479	401	4	all	all	DET
ftr-479	401	5	complexities	complexity	NOUN
ftr-479	401	6	of	of	ADP
ftr-479	401	7	the	the	DET
ftr-479	401	8	individual	individual	ADJ
ftr-479	401	9	income	income	NOUN
ftr-479	401	10	tax	tax	NOUN
ftr-479	401	11	persist	persist	NOUN
ftr-479	401	12	in	in	ADP
ftr-479	401	13	an	an	DET
ftr-479	401	14	integrated	integrate	VERB
ftr-479	401	15	system	system	NOUN
ftr-479	401	16	.	.	PUNCT
ftr-479	402	1	s	s	PART
ftr-479	402	2	in	in	ADP
ftr-479	402	3	sum	sum	NOUN
ftr-479	402	4	,	,	PUNCT
ftr-479	402	5	the	the	DET
ftr-479	402	6	combination	combination	NOUN
ftr-479	402	7	of	of	ADP
ftr-479	402	8	a	a	DET
ftr-479	402	9	vat	vat	NOUN
ftr-479	402	10	,	,	PUNCT
ftr-479	402	11	an	an	DET
ftr-479	402	12	integration	integration	NOUN
ftr-479	402	13	regime	regime	NOUN
ftr-479	402	14	,	,	PUNCT
ftr-479	402	15	and	and	CCONJ
ftr-479	402	16	the	the	DET
ftr-479	402	17	individual	individual	ADJ
ftr-479	402	18	income	income	NOUN
ftr-479	402	19	tax	tax	NOUN
ftr-479	402	20	would	would	AUX
ftr-479	402	21	likely	likely	ADV
ftr-479	402	22	not	not	PART
ftr-479	402	23	be	be	AUX
ftr-479	402	24	meaningfully	meaningfully	ADV
ftr-479	402	25	simpler	simple	ADJ
ftr-479	402	26	than	than	ADP
ftr-479	402	27	the	the	DET
ftr-479	402	28	corporations	corporation	NOUN
ftr-479	402	29	with	with	ADP
ftr-479	402	30	large	large	ADJ
ftr-479	402	31	numbers	number	NOUN
ftr-479	402	32	of	of	ADP
ftr-479	402	33	shareholders	shareholder	NOUN
ftr-479	402	34	.	.	PUNCT
ftr-479	403	1	thus	thus	ADV
ftr-479	403	2	,	,	PUNCT
ftr-479	403	3	the	the	DET
ftr-479	403	4	partnership	partnership	NOUN
ftr-479	403	5	approach	approach	NOUN
ftr-479	403	6	will	will	AUX
ftr-479	403	7	probably	probably	ADV
ftr-479	403	8	be	be	AUX
ftr-479	403	9	confined	confine	VERB
ftr-479	403	10	to	to	ADP
ftr-479	403	11	a	a	DET
ftr-479	403	12	universe	universe	NOUN
ftr-479	403	13	very	very	ADV
ftr-479	403	14	much	much	ADV
ftr-479	403	15	like	like	ADP
ftr-479	403	16	that	that	PRON
ftr-479	403	17	of	of	ADP
ftr-479	403	18	the	the	DET
ftr-479	403	19	present	present	NOUN
ftr-479	403	20	s	s	PART
ftr-479	403	21	corporation	corporation	NOUN
ftr-479	403	22	.	.	PUNCT
ftr-479	404	1	see	see	VERB
ftr-479	404	2	treasury	treasury	NOUN
ftr-479	404	3	integration	integration	NOUN
ftr-479	404	4	study	study	NOUN
ftr-479	404	5	,	,	PUNCT
ftr-479	404	6	supra	supra	PROPN
ftr-479	404	7	note	note	PROPN
ftr-479	404	8	56	56	NUM
ftr-479	404	9	,	,	PUNCT
ftr-479	404	10	at	at	ADP
ftr-479	404	11	27	27	NUM
ftr-479	404	12	;	;	PUNCT
ftr-479	404	13	all	all	DET
ftr-479	404	14	reporter	reporter	NOUN
ftr-479	404	15	's	's	PART
ftr-479	404	16	study	study	NOUN
ftr-479	404	17	,	,	PUNCT
ftr-479	404	18	supra	supra	PROPN
ftr-479	404	19	note	note	NOUN
ftr-479	404	20	60	60	NUM
ftr-479	404	21	,	,	PUNCT
ftr-479	404	22	at	at	ADP
ftr-479	404	23	47	47	NUM
ftr-479	404	24	-	-	SYM
ftr-479	404	25	49	49	NUM
ftr-479	404	26	.	.	PUNCT
ftr-479	405	1	feasible	feasible	ADJ
ftr-479	405	2	integration	integration	NOUN
ftr-479	405	3	systems	system	NOUN
ftr-479	405	4	for	for	ADP
ftr-479	405	5	larger	large	ADJ
ftr-479	405	6	corporations	corporation	NOUN
ftr-479	405	7	will	will	AUX
ftr-479	405	8	require	require	VERB
ftr-479	405	9	keeping	keep	VERB
ftr-479	405	10	track	track	NOUN
ftr-479	405	11	of	of	ADP
ftr-479	405	12	important	important	ADJ
ftr-479	405	13	tax	tax	NOUN
ftr-479	405	14	attributes	attribute	NOUN
ftr-479	405	15	at	at	ADP
ftr-479	405	16	the	the	DET
ftr-479	405	17	corporate	corporate	ADJ
ftr-479	405	18	level	level	NOUN
ftr-479	405	19	and	and	CCONJ
ftr-479	405	20	also	also	ADV
ftr-479	405	21	require	require	VERB
ftr-479	405	22	rules	rule	NOUN
ftr-479	405	23	governing	govern	VERB
ftr-479	405	24	the	the	DET
ftr-479	405	25	transfer	transfer	NOUN
ftr-479	405	26	of	of	ADP
ftr-479	405	27	those	those	DET
ftr-479	405	28	attributes	attribute	NOUN
ftr-479	405	29	.	.	PUNCT
ftr-479	406	1	see	see	VERB
ftr-479	406	2	treasury	treasury	NOUN
ftr-479	406	3	integration	integration	NOUN
ftr-479	406	4	study	study	NOUN
ftr-479	406	5	,	,	PUNCT
ftr-479	406	6	supra	supra	PROPN
ftr-479	406	7	,	,	PUNCT
ftr-479	406	8	at	at	ADP
ftr-479	406	9	17	17	NUM
ftr-479	406	10	,	,	PUNCT
ftr-479	406	11	23	23	NUM
ftr-479	406	12	-	-	SYM
ftr-479	406	13	24	24	NUM
ftr-479	406	14	,	,	PUNCT
ftr-479	406	15	40	40	NUM
ftr-479	406	16	,	,	PUNCT
ftr-479	406	17	55	55	NUM
ftr-479	406	18	;	;	PUNCT
ftr-479	406	19	all	all	DET
ftr-479	406	20	reporter	reporter	NOUN
ftr-479	406	21	's	's	PART
ftr-479	406	22	study	study	NOUN
ftr-479	406	23	,	,	PUNCT
ftr-479	406	24	supra	supra	PROPN
ftr-479	406	25	,	,	PUNCT
ftr-479	406	26	at	at	ADP
ftr-479	406	27	99	99	NUM
ftr-479	406	28	-	-	SYM
ftr-479	406	29	100	100	NUM
ftr-479	406	30	.	.	PUNCT
ftr-479	407	1	65	65	NUM
ftr-479	407	2	.	.	PUNCT
ftr-479	408	1	see	see	VERB
ftr-479	408	2	treasury	treasury	NOUN
ftr-479	408	3	integration	integration	NOUN
ftr-479	408	4	study	study	NOUN
ftr-479	408	5	,	,	PUNCT
ftr-479	408	6	supra	supra	PROPN
ftr-479	408	7	note	note	PROPN
ftr-479	408	8	56	56	NUM
ftr-479	408	9	,	,	PUNCT
ftr-479	408	10	at	at	ADP
ftr-479	408	11	83	83	NUM
ftr-479	408	12	-	-	SYM
ftr-479	408	13	86	86	NUM
ftr-479	408	14	;	;	PUNCT
ftr-479	408	15	all	all	DET
ftr-479	408	16	reporter	reporter	NOUN
ftr-479	408	17	's	's	PART
ftr-479	408	18	study	study	NOUN
ftr-479	408	19	,	,	PUNCT
ftr-479	408	20	supra	supra	PROPN
ftr-479	408	21	note	note	NOUN
ftr-479	408	22	60	60	NUM
ftr-479	408	23	,	,	PUNCT
ftr-479	408	24	at	at	ADP
ftr-479	408	25	143	143	NUM
ftr-479	408	26	-	-	SYM
ftr-479	408	27	46	46	NUM
ftr-479	408	28	;	;	PUNCT
ftr-479	408	29	schler	schler	NOUN
ftr-479	408	30	,	,	PUNCT
ftr-479	408	31	supra	supra	PROPN
ftr-479	408	32	note	note	PROPN
ftr-479	408	33	62	62	NUM
ftr-479	408	34	,	,	PUNCT
ftr-479	408	35	at	at	ADP
ftr-479	408	36	541	541	NUM
ftr-479	408	37	-	-	SYM
ftr-479	408	38	43	43	NUM
ftr-479	408	39	.	.	PUNCT
ftr-479	409	1	66	66	NUM
ftr-479	409	2	.	.	PUNCT
ftr-479	410	1	see	see	VERB
ftr-479	410	2	treasury	treasury	NOUN
ftr-479	410	3	integration	integration	NOUN
ftr-479	410	4	study	study	NOUN
ftr-479	410	5	,	,	PUNCT
ftr-479	410	6	supra	supra	PROPN
ftr-479	410	7	note	note	PROPN
ftr-479	410	8	56	56	NUM
ftr-479	410	9	,	,	PUNCT
ftr-479	410	10	at	at	ADP
ftr-479	410	11	222	222	NUM
ftr-479	410	12	n.23	n.23	NOUN
ftr-479	410	13	;	;	PUNCT
ftr-479	410	14	all	all	DET
ftr-479	410	15	reporter	reporter	NOUN
ftr-479	410	16	's	's	PART
ftr-479	410	17	study	study	NOUN
ftr-479	410	18	,	,	PUNCT
ftr-479	410	19	supra	supra	PROPN
ftr-479	410	20	note	note	NOUN
ftr-479	410	21	60	60	NUM
ftr-479	410	22	,	,	PUNCT
ftr-479	410	23	at	at	ADP
ftr-479	410	24	143	143	NUM
ftr-479	410	25	-	-	SYM
ftr-479	410	26	46	46	NUM
ftr-479	410	27	;	;	PUNCT
ftr-479	410	28	george	george	PROPN
ftr-479	410	29	k.	k.	PROPN
ftr-479	410	30	yin	yin	PROPN
ftr-479	410	31	,	,	PUNCT
ftr-479	410	32	corporate	corporate	ADJ
ftr-479	410	33	tax	tax	NOUN
ftr-479	410	34	integration	integration	NOUN
ftr-479	410	35	and	and	CCONJ
ftr-479	410	36	the	the	DET
ftr-479	410	37	search	search	NOUN
ftr-479	410	38	for	for	ADP
ftr-479	410	39	the	the	DET
ftr-479	410	40	pragmatic	pragmatic	ADJ
ftr-479	410	41	ideal	ideal	NOUN
ftr-479	410	42	,	,	PUNCT
ftr-479	410	43	47	47	NUM
ftr-479	410	44	tax	tax	NOUN
ftr-479	410	45	l.	l.	PROPN
ftr-479	410	46	rev	rev	PROPN
ftr-479	410	47	.	.	PROPN
ftr-479	410	48	431	431	NUM
ftr-479	410	49	,	,	PUNCT
ftr-479	410	50	451	451	NUM
ftr-479	410	51	-	-	SYM
ftr-479	410	52	56	56	NUM
ftr-479	410	53	,	,	PUNCT
ftr-479	410	54	467	467	NUM
ftr-479	410	55	-	-	SYM
ftr-479	410	56	68	68	NUM
ftr-479	410	57	(	(	PUNCT
ftr-479	410	58	1992	1992	NUM
ftr-479	410	59	)	)	PUNCT
ftr-479	410	60	.	.	PUNCT
ftr-479	411	1	this	this	PRON
ftr-479	411	2	also	also	ADV
ftr-479	411	3	seems	seem	VERB
ftr-479	411	4	to	to	PART
ftr-479	411	5	require	require	VERB
ftr-479	411	6	preservation	preservation	NOUN
ftr-479	411	7	of	of	ADP
ftr-479	411	8	§	§	PROPN
ftr-479	411	9	304	304	NUM
ftr-479	411	10	.	.	PUNCT
ftr-479	412	1	in	in	ADP
ftr-479	412	2	addition	addition	NOUN
ftr-479	412	3	,	,	PUNCT
ftr-479	412	4	if	if	SCONJ
ftr-479	412	5	dividend	dividend	NOUN
ftr-479	412	6	distributions	distribution	NOUN
ftr-479	412	7	are	be	AUX
ftr-479	412	8	treated	treat	VERB
ftr-479	412	9	differently	differently	ADV
ftr-479	412	10	from	from	ADP
ftr-479	412	11	share	share	NOUN
ftr-479	412	12	sales	sale	NOUN
ftr-479	412	13	and	and	CCONJ
ftr-479	412	14	disproportionate	disproportionate	ADJ
ftr-479	412	15	stock	stock	NOUN
ftr-479	412	16	redemptions	redemption	NOUN
ftr-479	412	17	and	and	CCONJ
ftr-479	412	18	if	if	SCONJ
ftr-479	412	19	§	§	PROPN
ftr-479	412	20	305	305	NUM
ftr-479	412	21	is	be	AUX
ftr-479	412	22	retained	retain	VERB
ftr-479	412	23	in	in	ADP
ftr-479	412	24	some	some	DET
ftr-479	412	25	form	form	NOUN
ftr-479	412	26	(	(	PUNCT
ftr-479	412	27	see	see	VERB
ftr-479	412	28	supra	supra	ADJ
ftr-479	412	29	text	text	NOUN
ftr-479	412	30	accompanying	accompanying	ADJ
ftr-479	412	31	note	note	NOUN
ftr-479	412	32	62	62	NUM
ftr-479	412	33	)	)	PUNCT
ftr-479	412	34	,	,	PUNCT
ftr-479	412	35	§	§	PROPN
ftr-479	412	36	306	306	NUM
ftr-479	412	37	will	will	AUX
ftr-479	412	38	likely	likely	ADV
ftr-479	412	39	have	have	VERB
ftr-479	412	40	to	to	PART
ftr-479	412	41	be	be	AUX
ftr-479	412	42	kept	keep	VERB
ftr-479	412	43	.	.	PUNCT
ftr-479	413	1	see	see	VERB
ftr-479	413	2	treasury	treasury	NOUN
ftr-479	413	3	integration	integration	NOUN
ftr-479	413	4	study	study	NOUN
ftr-479	413	5	,	,	PUNCT
ftr-479	413	6	supra	supra	PROPN
ftr-479	413	7	note	note	PROPN
ftr-479	413	8	56	56	NUM
ftr-479	413	9	,	,	PUNCT
ftr-479	413	10	at	at	ADP
ftr-479	413	11	196	196	NUM
ftr-479	413	12	n.37	n.37	PROPN
ftr-479	413	13	.	.	PUNCT
ftr-479	414	1	the	the	DET
ftr-479	414	2	enduring	endure	VERB
ftr-479	414	3	popularity	popularity	NOUN
ftr-479	414	4	of	of	ADP
ftr-479	414	5	§	§	PROPN
ftr-479	414	6	1014	1014	NUM
ftr-479	414	7	suggests	suggest	VERB
ftr-479	414	8	that	that	SCONJ
ftr-479	414	9	in	in	ADP
ftr-479	414	10	an	an	DET
ftr-479	414	11	integrated	integrated	ADJ
ftr-479	414	12	world	world	NOUN
ftr-479	414	13	,	,	PUNCT
ftr-479	414	14	corporate	corporate	ADJ
ftr-479	414	15	shares	share	NOUN
ftr-479	414	16	will	will	AUX
ftr-479	414	17	continue	continue	VERB
ftr-479	414	18	to	to	PART
ftr-479	414	19	get	get	VERB
ftr-479	414	20	a	a	DET
ftr-479	414	21	stepped	step	VERB
ftr-479	414	22	-	-	PUNCT
ftr-479	414	23	up	up	ADP
ftr-479	414	24	basis	basis	NOUN
ftr-479	414	25	at	at	ADP
ftr-479	414	26	death	death	NOUN
ftr-479	414	27	.	.	PUNCT
ftr-479	415	1	thus	thus	ADV
ftr-479	415	2	,	,	PUNCT
ftr-479	415	3	§	§	PROPN
ftr-479	415	4	303	303	NUM
ftr-479	415	5	will	will	AUX
ftr-479	415	6	probably	probably	ADV
ftr-479	415	7	continue	continue	VERB
ftr-479	415	8	as	as	ADP
ftr-479	415	9	a	a	DET
ftr-479	415	10	device	device	NOUN
ftr-479	415	11	for	for	SCONJ
ftr-479	415	12	estates	estate	NOUN
ftr-479	415	13	to	to	PART
ftr-479	415	14	make	make	VERB
ftr-479	415	15	tax	tax	NOUN
ftr-479	415	16	-	-	PUNCT
ftr-479	415	17	free	free	ADJ
ftr-479	415	18	withdrawals	withdrawal	NOUN
ftr-479	415	19	from	from	ADP
ftr-479	415	20	closely	closely	ADV
ftr-479	415	21	-	-	PUNCT
ftr-479	415	22	held	hold	VERB
ftr-479	415	23	corporations	corporation	NOUN
ftr-479	415	24	.	.	PUNCT
ftr-479	416	1	67	67	NUM
ftr-479	416	2	.	.	PUNCT
ftr-479	417	1	the	the	DET
ftr-479	417	2	treasury	treasury	PROPN
ftr-479	417	3	integration	integration	NOUN
ftr-479	417	4	study	study	NOUN
ftr-479	417	5	advocates	advocate	VERB
ftr-479	417	6	a	a	DET
ftr-479	417	7	dividend	dividend	NOUN
ftr-479	417	8	exclusion	exclusion	NOUN
ftr-479	417	9	model	model	NOUN
ftr-479	417	10	that	that	PRON
ftr-479	417	11	retains	retain	VERB
ftr-479	417	12	the	the	DET
ftr-479	417	13	§	§	ADJ
ftr-479	417	14	11	11	NUM
ftr-479	417	15	tax	tax	NOUN
ftr-479	417	16	and	and	CCONJ
ftr-479	417	17	the	the	DET
ftr-479	417	18	corporate	corporate	ADJ
ftr-479	417	19	alternative	alternative	ADJ
ftr-479	417	20	minimum	minimum	NOUN
ftr-479	417	21	tax	tax	NOUN
ftr-479	417	22	,	,	PUNCT
ftr-479	417	23	continues	continue	VERB
ftr-479	417	24	corporate	corporate	ADJ
ftr-479	417	25	earnings	earning	NOUN
ftr-479	417	26	and	and	CCONJ
ftr-479	417	27	profits	profit	NOUN
ftr-479	417	28	accounts	account	NOUN
ftr-479	417	29	,	,	PUNCT
ftr-479	417	30	and	and	CCONJ
ftr-479	417	31	requires	require	VERB
ftr-479	417	32	corporations	corporation	NOUN
ftr-479	417	33	to	to	PART
ftr-479	417	34	keep	keep	VERB
ftr-479	417	35	a	a	DET
ftr-479	417	36	new	new	ADJ
ftr-479	417	37	"	"	PUNCT
ftr-479	417	38	excludable	excludable	ADJ
ftr-479	417	39	distributions	distribution	NOUN
ftr-479	417	40	account	account	NOUN
ftr-479	417	41	.	.	PUNCT
ftr-479	417	42	"	"	PUNCT
ftr-479	418	1	treasury	treasury	NOUN
ftr-479	418	2	integration	integration	NOUN
ftr-479	418	3	study	study	NOUN
ftr-479	418	4	,	,	PUNCT
ftr-479	418	5	supra	supra	PROPN
ftr-479	418	6	note	note	PROPN
ftr-479	418	7	56	56	NUM
ftr-479	418	8	,	,	PUNCT
ftr-479	418	9	at	at	ADP
ftr-479	418	10	17	17	NUM
ftr-479	418	11	,	,	PUNCT
ftr-479	418	12	19	19	NUM
ftr-479	418	13	,	,	PUNCT
ftr-479	418	14	24	24	NUM
ftr-479	418	15	.	.	PUNCT
ftr-479	419	1	alternatively	alternatively	ADV
ftr-479	419	2	,	,	PUNCT
ftr-479	419	3	the	the	DET
ftr-479	419	4	treasury	treasury	PROPN
ftr-479	419	5	study	study	NOUN
ftr-479	419	6	advocates	advocate	VERB
ftr-479	419	7	a	a	DET
ftr-479	419	8	comprehensive	comprehensive	ADJ
ftr-479	419	9	business	business	NOUN
ftr-479	419	10	income	income	NOUN
ftr-479	419	11	tax	tax	NOUN
ftr-479	419	12	that	that	PRON
ftr-479	419	13	preserves	preserve	VERB
ftr-479	419	14	the	the	DET
ftr-479	419	15	§	§	PROPN
ftr-479	419	16	ii	ii	PROPN
ftr-479	419	17	tax	tax	NOUN
ftr-479	419	18	,	,	PUNCT
ftr-479	419	19	but	but	CCONJ
ftr-479	419	20	without	without	ADP
ftr-479	419	21	a	a	DET
ftr-479	419	22	deduction	deduction	NOUN
ftr-479	419	23	for	for	ADP
ftr-479	419	24	interest	interest	NOUN
ftr-479	419	25	payments	payment	NOUN
ftr-479	419	26	,	,	PUNCT
ftr-479	419	27	i	i	PRON
ftr-479	419	28	d.	d.	VERB
ftr-479	419	29	at	at	ADP
ftr-479	419	30	40	40	NUM
ftr-479	419	31	,	,	PUNCT
ftr-479	419	32	and	and	CCONJ
ftr-479	419	33	requires	require	VERB
ftr-479	419	34	corporations	corporation	NOUN
ftr-479	419	35	to	to	PART
ftr-479	419	36	maintain	maintain	VERB
ftr-479	419	37	an	an	DET
ftr-479	419	38	"	"	PUNCT
ftr-479	419	39	excludable	excludable	ADJ
ftr-479	419	40	distributions	distribution	NOUN
ftr-479	419	41	account	account	NOUN
ftr-479	419	42	,	,	PUNCT
ftr-479	419	43	"	"	PUNCT
ftr-479	419	44	i	i	PROPN
ftr-479	419	45	d.	d.	PROPN
ftr-479	419	46	,	,	PUNCT
ftr-479	419	47	and	and	CCONJ
ftr-479	419	48	perhaps	perhaps	ADV
ftr-479	419	49	an	an	DET
ftr-479	419	50	earnings	earning	NOUN
ftr-479	419	51	and	and	CCONJ
ftr-479	419	52	profits	profit	NOUN
ftr-479	419	53	account	account	NOUN
ftr-479	419	54	.	.	PUNCT
ftr-479	420	1	i	i	PRON
ftr-479	420	2	d.	d.	PROPN
ftr-479	420	3	at	at	ADP
ftr-479	420	4	207	207	NUM
ftr-479	420	5	n.21	n.21	PROPN
ftr-479	420	6	.	.	PUNCT
ftr-479	420	7	the	the	DET
ftr-479	420	8	ali	ali	PROPN
ftr-479	420	9	reporter	reporter	NOUN
ftr-479	420	10	's	's	PART
ftr-479	420	11	study	study	NOUN
ftr-479	420	12	(	(	PUNCT
ftr-479	420	13	1	1	X
ftr-479	420	14	)	)	PUNCT
ftr-479	420	15	continues	continue	VERB
ftr-479	420	16	the	the	DET
ftr-479	420	17	§	§	PROPN
ftr-479	420	18	11	11	NUM
ftr-479	420	19	and	and	CCONJ
ftr-479	420	20	corporate	corporate	ADJ
ftr-479	420	21	alternative	alternative	ADJ
ftr-479	420	22	minimum	minimum	ADJ
ftr-479	420	23	taxes	taxis	NOUN
ftr-479	420	24	as	as	ADP
ftr-479	420	25	parts	part	NOUN
ftr-479	420	26	of	of	ADP
ftr-479	420	27	an	an	DET
ftr-479	420	28	advance	advance	NOUN
ftr-479	420	29	withholding	withholding	NOUN
ftr-479	420	30	system	system	NOUN
ftr-479	420	31	,	,	PUNCT
ftr-479	420	32	ali	ali	PROPN
ftr-479	420	33	reporter	reporter	PROPN
ftr-479	420	34	's	's	PART
ftr-479	420	35	study	study	NOUN
ftr-479	420	36	,	,	PUNCT
ftr-479	420	37	supra	supra	PROPN
ftr-479	420	38	note	note	NOUN
ftr-479	420	39	60	60	NUM
ftr-479	420	40	,	,	PUNCT
ftr-479	420	41	at	at	ADP
ftr-479	420	42	9394	9394	NUM
ftr-479	420	43	,	,	PUNCT
ftr-479	420	44	(	(	PUNCT
ftr-479	420	45	2	2	X
ftr-479	420	46	)	)	PUNCT
ftr-479	420	47	creates	create	VERB
ftr-479	420	48	new	new	ADJ
ftr-479	420	49	dividend	dividend	NOUN
ftr-479	420	50	and	and	CCONJ
ftr-479	420	51	interest	interest	NOUN
ftr-479	420	52	withholding	withholding	NOUN
ftr-479	420	53	taxes	taxis	NOUN
ftr-479	420	54	,	,	PUNCT
ftr-479	420	55	i	i	PRON
ftr-479	420	56	d.	d.	VERB
ftr-479	420	57	at	at	ADP
ftr-479	420	58	92	92	NUM
ftr-479	420	59	-	-	SYM
ftr-479	420	60	93	93	NUM
ftr-479	420	61	,	,	PUNCT
ftr-479	420	62	112	112	NUM
ftr-479	420	63	-	-	SYM
ftr-479	420	64	13	13	NUM
ftr-479	420	65	,	,	PUNCT
ftr-479	420	66	(	(	PUNCT
ftr-479	420	67	3	3	X
ftr-479	420	68	)	)	PUNCT
ftr-479	420	69	requires	require	VERB
ftr-479	420	70	corporations	corporation	NOUN
ftr-479	420	71	to	to	PART
ftr-479	420	72	maintain	maintain	VERB
ftr-479	420	73	a	a	DET
ftr-479	420	74	"	"	PUNCT
ftr-479	420	75	taxes	taxis	NOUN
ftr-479	420	76	paid	pay	VERB
ftr-479	420	77	account	account	NOUN
ftr-479	420	78	"	"	PUNCT
ftr-479	420	79	(	(	PUNCT
ftr-479	420	80	but	but	CCONJ
ftr-479	420	81	abolishes	abolish	VERB
ftr-479	420	82	the	the	DET
ftr-479	420	83	earnings	earning	NOUN
ftr-479	420	84	and	and	CCONJ
ftr-479	420	85	profits	profit	NOUN
ftr-479	420	86	account	account	PROPN
ftr-479	420	87	)	)	PUNCT
ftr-479	420	88	,	,	PUNCT
ftr-479	420	89	i	i	PRON
ftr-479	420	90	d.	d.	VERB
ftr-479	420	91	at	at	ADP
ftr-479	420	92	93	93	NUM
ftr-479	420	93	,	,	PUNCT
ftr-479	420	94	(	(	PUNCT
ftr-479	420	95	4	4	X
ftr-479	420	96	)	)	PUNCT
ftr-479	420	97	requires	require	VERB
ftr-479	420	98	corporations	corporation	NOUN
ftr-479	420	99	to	to	PART
ftr-479	420	100	report	report	VERB
ftr-479	420	101	to	to	PART
ftr-479	420	102	dividend	dividend	VERB
ftr-479	420	103	and	and	CCONJ
ftr-479	420	104	interest	interest	NOUN
ftr-479	420	105	recipients	recipient	NOUN
ftr-479	420	106	the	the	DET
ftr-479	420	107	amounts	amount	NOUN
ftr-479	420	108	of	of	ADP
ftr-479	420	109	associated	associated	ADJ
ftr-479	420	110	dividend	dividend	NOUN
ftr-479	420	111	and	and	CCONJ
ftr-479	420	112	interest	interest	NOUN
ftr-479	420	113	withholding	withholding	NOUN
ftr-479	420	114	taxes	taxis	NOUN
ftr-479	420	115	,	,	PUNCT
ftr-479	420	116	i	i	PRON
ftr-479	420	117	d.	d.	VERB
ftr-479	420	118	at	at	ADP
ftr-479	420	119	102	102	NUM
ftr-479	420	120	,	,	PUNCT
ftr-479	420	121	112	112	NUM
ftr-479	420	122	-	-	SYM
ftr-479	420	123	13	13	NUM
ftr-479	420	124	,	,	PUNCT
ftr-479	420	125	and	and	CCONJ
ftr-479	420	126	(	(	PUNCT
ftr-479	420	127	5	5	X
ftr-479	420	128	)	)	PUNCT
ftr-479	420	129	imposes	impose	VERB
ftr-479	420	130	new	new	ADJ
ftr-479	420	131	taxes	taxis	NOUN
ftr-479	420	132	on	on	ADP
ftr-479	420	133	dividends	dividend	NOUN
ftr-479	420	134	and	and	CCONJ
ftr-479	420	135	interest	interest	NOUN
ftr-479	420	136	received	receive	VERB
ftr-479	420	137	from	from	ADP
ftr-479	420	138	u.s	u.s	PROPN
ftr-479	420	139	.	.	PROPN
ftr-479	420	140	corporations	corporation	NOUN
ftr-479	420	141	by	by	ADP
ftr-479	420	142	tax	tax	NOUN
ftr-479	420	143	-	-	PUNCT
ftr-479	420	144	exempt	exempt	ADJ
ftr-479	420	145	and	and	CCONJ
ftr-479	420	146	foreign	foreign	ADJ
ftr-479	420	147	investors	investor	NOUN
ftr-479	420	148	and	and	CCONJ
ftr-479	420	149	new	new	ADJ
ftr-479	420	150	taxes	taxis	NOUN
ftr-479	420	151	on	on	ADP
ftr-479	420	152	the	the	DET
ftr-479	420	153	gains	gain	NOUN
ftr-479	420	154	of	of	ADP
ftr-479	420	155	such	such	ADJ
ftr-479	420	156	investors	investor	NOUN
ftr-479	420	157	from	from	ADP
ftr-479	420	158	sales	sale	NOUN
ftr-479	420	159	of	of	ADP
ftr-479	420	160	stock	stock	NOUN
ftr-479	420	161	and	and	CCONJ
ftr-479	420	162	debt	debt	NOUN
ftr-479	420	163	of	of	ADP
ftr-479	420	164	u.s	u.s	PROPN
ftr-479	420	165	.	.	PROPN
ftr-479	420	166	corporations	corporation	NOUN
ftr-479	420	167	.	.	PUNCT
ftr-479	421	1	i	i	PRON
ftr-479	421	2	d.	d.	PROPN
ftr-479	421	3	at	at	ADP
ftr-479	421	4	163	163	NUM
ftr-479	421	5	-	-	SYM
ftr-479	421	6	64	64	NUM
ftr-479	421	7	,	,	PUNCT
ftr-479	421	8	190	190	NUM
ftr-479	421	9	-	-	SYM
ftr-479	421	10	91	91	NUM
ftr-479	421	11	.	.	PUNCT
ftr-479	422	1	68	68	NUM
ftr-479	422	2	.	.	PUNCT
ftr-479	423	1	see	see	VERB
ftr-479	423	2	treasury	treasury	NOUN
ftr-479	423	3	integration	integration	NOUN
ftr-479	423	4	study	study	NOUN
ftr-479	423	5	,	,	PUNCT
ftr-479	423	6	supra	supra	PROPN
ftr-479	423	7	note	note	PROPN
ftr-479	423	8	56	56	NUM
ftr-479	423	9	,	,	PUNCT
ftr-479	423	10	at	at	ADP
ftr-479	423	11	17	17	NUM
ftr-479	423	12	,	,	PUNCT
ftr-479	423	13	39	39	NUM
ftr-479	423	14	-	-	SYM
ftr-479	423	15	40	40	NUM
ftr-479	423	16	;	;	PUNCT
ftr-479	423	17	all	all	DET
ftr-479	423	18	reporter	reporter	NOUN
ftr-479	423	19	's	's	PART
ftr-479	423	20	study	study	NOUN
ftr-479	423	21	,	,	PUNCT
ftr-479	423	22	supra	supra	PROPN
ftr-479	423	23	note	note	NOUN
ftr-479	423	24	60	60	NUM
ftr-479	423	25	,	,	PUNCT
ftr-479	423	26	at	at	ADP
ftr-479	423	27	13	13	NUM
ftr-479	423	28	-	-	SYM
ftr-479	423	29	20	20	NUM
ftr-479	423	30	,	,	PUNCT
ftr-479	423	31	143	143	NUM
ftr-479	423	32	.	.	PUNCT
ftr-479	424	1	[	[	X
ftr-479	424	2	vol	vol	NOUN
ftr-479	424	3	2:7	2:7	NUM
ftr-479	424	4	scoping	scope	VERB
ftr-479	424	5	out	out	ADP
ftr-479	424	6	the	the	DET
ftr-479	424	7	uncertain	uncertain	ADJ
ftr-479	424	8	simplification	simplification	NOUN
ftr-479	424	9	effects	effect	NOUN
ftr-479	424	10	current	current	ADJ
ftr-479	424	11	regime	regime	NOUN
ftr-479	424	12	.	.	PUNCT
ftr-479	425	1	it	it	PRON
ftr-479	425	2	is	be	AUX
ftr-479	425	3	probably	probably	ADV
ftr-479	425	4	impossible	impossible	ADJ
ftr-479	425	5	,	,	PUNCT
ftr-479	425	6	however	however	ADV
ftr-479	425	7	,	,	PUNCT
ftr-479	425	8	to	to	PART
ftr-479	425	9	get	get	VERB
ftr-479	425	10	clarity	clarity	NOUN
ftr-479	425	11	on	on	ADP
ftr-479	425	12	these	these	DET
ftr-479	425	13	points	point	NOUN
ftr-479	425	14	without	without	ADP
ftr-479	425	15	examining	examine	VERB
ftr-479	425	16	the	the	DET
ftr-479	425	17	details	detail	NOUN
ftr-479	425	18	of	of	ADP
ftr-479	425	19	a	a	DET
ftr-479	425	20	fully	fully	ADV
ftr-479	425	21	articulated	articulated	ADJ
ftr-479	425	22	vat	vat	NOUN
ftr-479	425	23	-	-	PUNCT
ftr-479	425	24	integration	integration	NOUN
ftr-479	425	25	proposal	proposal	NOUN
ftr-479	425	26	.	.	PUNCT
ftr-479	426	1	4	4	X
ftr-479	426	2	.	.	X
ftr-479	426	3	dropping	drop	VERB
ftr-479	426	4	taxpayers	taxpayer	NOUN
ftr-479	426	5	out	out	ADP
ftr-479	426	6	of	of	ADP
ftr-479	426	7	the	the	DET
ftr-479	426	8	system.-would	system.-would	AUX
ftr-479	426	9	the	the	DET
ftr-479	426	10	tax	tax	NOUN
ftr-479	426	11	system	system	NOUN
ftr-479	426	12	be	be	AUX
ftr-479	426	13	simplified	simplify	VERB
ftr-479	426	14	by	by	ADP
ftr-479	426	15	the	the	DET
ftr-479	426	16	enactment	enactment	NOUN
ftr-479	426	17	of	of	ADP
ftr-479	426	18	a	a	DET
ftr-479	426	19	vat	vat	NOUN
ftr-479	426	20	to	to	PART
ftr-479	426	21	finance	finance	NOUN
ftr-479	426	22	expanded	expand	VERB
ftr-479	426	23	personal	personal	ADJ
ftr-479	426	24	exemptions	exemption	NOUN
ftr-479	426	25	or	or	CCONJ
ftr-479	426	26	standard	standard	ADJ
ftr-479	426	27	deductions	deduction	NOUN
ftr-479	426	28	that	that	PRON
ftr-479	426	29	would	would	AUX
ftr-479	426	30	have	have	VERB
ftr-479	426	31	the	the	DET
ftr-479	426	32	effect	effect	NOUN
ftr-479	426	33	of	of	ADP
ftr-479	426	34	sharply	sharply	ADV
ftr-479	426	35	reducing	reduce	VERB
ftr-479	426	36	the	the	DET
ftr-479	426	37	number	number	NOUN
ftr-479	426	38	of	of	ADP
ftr-479	426	39	itemizers	itemizer	NOUN
ftr-479	426	40	and	and	CCONJ
ftr-479	426	41	of	of	ADP
ftr-479	426	42	dropping	drop	VERB
ftr-479	426	43	large	large	ADJ
ftr-479	426	44	numbers	number	NOUN
ftr-479	426	45	of	of	ADP
ftr-479	426	46	taxpayers	taxpayer	NOUN
ftr-479	426	47	from	from	ADP
ftr-479	426	48	the	the	DET
ftr-479	426	49	federal	federal	ADJ
ftr-479	426	50	income	income	NOUN
ftr-479	426	51	tax	tax	NOUN
ftr-479	426	52	system	system	NOUN
ftr-479	426	53	?	?	PUNCT
ftr-479	427	1	for	for	ADP
ftr-479	427	2	example	example	NOUN
ftr-479	427	3	,	,	PUNCT
ftr-479	427	4	the	the	DET
ftr-479	427	5	treasury	treasury	NOUN
ftr-479	427	6	's	's	PART
ftr-479	427	7	december	december	PROPN
ftr-479	427	8	1992	1992	NUM
ftr-479	427	9	comprehensive	comprehensive	ADJ
ftr-479	427	10	reform	reform	NOUN
ftr-479	427	11	proposal	proposal	NOUN
ftr-479	427	12	included	include	VERB
ftr-479	427	13	a	a	DET
ftr-479	427	14	single	single	ADJ
ftr-479	427	15	-	-	PUNCT
ftr-479	427	16	rate	rate	NOUN
ftr-479	427	17	subtraction	subtraction	NOUN
ftr-479	427	18	method	method	NOUN
ftr-479	427	19	vat	vat	NOUN
ftr-479	427	20	,	,	PUNCT
ftr-479	427	21	called	call	VERB
ftr-479	427	22	a	a	DET
ftr-479	427	23	business	business	NOUN
ftr-479	427	24	transfer	transfer	NOUN
ftr-479	427	25	tax	tax	NOUN
ftr-479	427	26	,	,	PUNCT
ftr-479	427	27	which	which	PRON
ftr-479	427	28	would	would	AUX
ftr-479	427	29	have	have	VERB
ftr-479	427	30	,	,	PUNCT
ftr-479	427	31	among	among	ADP
ftr-479	427	32	other	other	ADJ
ftr-479	427	33	things	thing	NOUN
ftr-479	427	34	,	,	PUNCT
ftr-479	427	35	financed	finance	VERB
ftr-479	427	36	an	an	DET
ftr-479	427	37	expanded	expand	VERB
ftr-479	427	38	standard	standard	ADJ
ftr-479	427	39	deduction	deduction	NOUN
ftr-479	427	40	(	(	PUNCT
ftr-479	427	41	$	$	SYM
ftr-479	427	42	33,800	33,800	NUM
ftr-479	427	43	for	for	ADP
ftr-479	427	44	marrieds	married	NOUN
ftr-479	427	45	filing	file	VERB
ftr-479	427	46	jointly).69	jointly).69	NOUN
ftr-479	427	47	this	this	DET
ftr-479	427	48	change	change	NOUN
ftr-479	427	49	would	would	AUX
ftr-479	427	50	have	have	AUX
ftr-479	427	51	reduced	reduce	VERB
ftr-479	427	52	itemizers	itemizer	NOUN
ftr-479	427	53	by	by	ADP
ftr-479	427	54	94	94	NUM
ftr-479	427	55	%	%	NOUN
ftr-479	427	56	and	and	CCONJ
ftr-479	427	57	removed	remove	VERB
ftr-479	427	58	52	52	NUM
ftr-479	427	59	%	%	NOUN
ftr-479	427	60	of	of	ADP
ftr-479	427	61	individual	individual	ADJ
ftr-479	427	62	taxpayers	taxpayer	NOUN
ftr-479	427	63	with	with	ADP
ftr-479	427	64	positive	positive	ADJ
ftr-479	427	65	tax	tax	NOUN
ftr-479	427	66	liabilities	liability	NOUN
ftr-479	427	67	from	from	ADP
ftr-479	427	68	the	the	DET
ftr-479	427	69	federal	federal	ADJ
ftr-479	427	70	income	income	NOUN
ftr-479	427	71	tax	tax	NOUN
ftr-479	427	72	rolls	roll	NOUN
ftr-479	427	73	.	.	PUNCT
ftr-479	428	1	vat	vat	NOUN
ftr-479	428	2	revenues	revenue	NOUN
ftr-479	428	3	spent	spend	VERB
ftr-479	428	4	in	in	ADP
ftr-479	428	5	this	this	DET
ftr-479	428	6	way	way	NOUN
ftr-479	428	7	clearly	clearly	ADV
ftr-479	428	8	achieve	achieve	VERB
ftr-479	428	9	impressive	impressive	ADJ
ftr-479	428	10	simplification	simplification	NOUN
ftr-479	428	11	for	for	ADP
ftr-479	428	12	large	large	ADJ
ftr-479	428	13	numbers	number	NOUN
ftr-479	428	14	of	of	ADP
ftr-479	428	15	taxpayers	taxpayer	NOUN
ftr-479	428	16	.	.	PUNCT
ftr-479	429	1	however	however	ADV
ftr-479	429	2	,	,	PUNCT
ftr-479	429	3	if	if	SCONJ
ftr-479	429	4	a	a	DET
ftr-479	429	5	refundable	refundable	ADJ
ftr-479	429	6	income	income	NOUN
ftr-479	429	7	tax	tax	NOUN
ftr-479	429	8	credit	credit	NOUN
ftr-479	429	9	is	be	AUX
ftr-479	429	10	used	use	VERB
ftr-479	429	11	to	to	PART
ftr-479	429	12	mitigate	mitigate	VERB
ftr-479	429	13	the	the	DET
ftr-479	429	14	vat	vat	NOUN
ftr-479	429	15	's	's	PART
ftr-479	429	16	regressivity,70	regressivity,70	NOUN
ftr-479	429	17	many	many	ADJ
ftr-479	429	18	of	of	ADP
ftr-479	429	19	those	those	PRON
ftr-479	429	20	whose	whose	DET
ftr-479	429	21	positive	positive	ADJ
ftr-479	429	22	income	income	NOUN
ftr-479	429	23	tax	tax	NOUN
ftr-479	429	24	liabilities	liability	NOUN
ftr-479	429	25	are	be	AUX
ftr-479	429	26	eliminated	eliminate	VERB
ftr-479	429	27	must	must	AUX
ftr-479	429	28	still	still	ADV
ftr-479	429	29	file	file	VERB
ftr-479	429	30	returns	return	NOUN
ftr-479	429	31	to	to	PART
ftr-479	429	32	get	get	VERB
ftr-479	429	33	the	the	DET
ftr-479	429	34	credit	credit	NOUN
ftr-479	429	35	refund	refund	NOUN
ftr-479	429	36	or	or	CCONJ
ftr-479	429	37	must	must	AUX
ftr-479	429	38	file	file	VERB
ftr-479	429	39	appropriate	appropriate	ADJ
ftr-479	429	40	forms	form	NOUN
ftr-479	429	41	to	to	PART
ftr-479	429	42	get	get	VERB
ftr-479	429	43	advance	advance	ADJ
ftr-479	429	44	refunds	refund	NOUN
ftr-479	429	45	through	through	ADP
ftr-479	429	46	the	the	DET
ftr-479	429	47	withholding	withholding	NOUN
ftr-479	429	48	system.7	system.7	NOUN
ftr-479	429	49	,	,	PUNCT
ftr-479	429	50	e.	e.	PROPN
ftr-479	429	51	the	the	DET
ftr-479	429	52	danforth	danforth	PROPN
ftr-479	429	53	-	-	PUNCT
ftr-479	429	54	boren	boren	PROPN
ftr-479	429	55	proposal	proposal	NOUN
ftr-479	429	56	:	:	PUNCT
ftr-479	429	57	using	use	VERB
ftr-479	429	58	a	a	DET
ftr-479	429	59	vat	vat	NOUN
ftr-479	429	60	to	to	PART
ftr-479	429	61	eliminate	eliminate	VERB
ftr-479	429	62	the	the	DET
ftr-479	429	63	corporate	corporate	ADJ
ftr-479	429	64	income	income	NOUN
ftr-479	429	65	tax	tax	NOUN
ftr-479	429	66	and	and	CCONJ
ftr-479	429	67	pay	pay	VERB
ftr-479	429	68	for	for	ADP
ftr-479	429	69	other	other	ADJ
ftr-479	429	70	good	good	ADJ
ftr-479	429	71	stuff	stuff	NOUN
ftr-479	429	72	vat	vat	NOUN
ftr-479	429	73	revenues	revenue	NOUN
ftr-479	429	74	need	need	AUX
ftr-479	429	75	not	not	PART
ftr-479	429	76	be	be	AUX
ftr-479	429	77	ear	ear	VERB
ftr-479	429	78	marked	mark	VERB
ftr-479	429	79	for	for	ADP
ftr-479	429	80	a	a	DET
ftr-479	429	81	single	single	ADJ
ftr-479	429	82	purpose	purpose	NOUN
ftr-479	429	83	.	.	PUNCT
ftr-479	430	1	indeed	indeed	ADV
ftr-479	430	2	,	,	PUNCT
ftr-479	430	3	by	by	ADP
ftr-479	430	4	mixing	mix	VERB
ftr-479	430	5	the	the	DET
ftr-479	430	6	vat	vat	NOUN
ftr-479	430	7	revenue	revenue	NOUN
ftr-479	430	8	uses	use	NOUN
ftr-479	430	9	discussed	discuss	VERB
ftr-479	430	10	above	above	ADV
ftr-479	430	11	and	and	CCONJ
ftr-479	430	12	varying	vary	VERB
ftr-479	430	13	the	the	DET
ftr-479	430	14	emphasis	emphasis	NOUN
ftr-479	430	15	given	give	VERB
ftr-479	430	16	to	to	ADP
ftr-479	430	17	particular	particular	ADJ
ftr-479	430	18	items	item	NOUN
ftr-479	430	19	in	in	ADP
ftr-479	430	20	the	the	DET
ftr-479	430	21	mix	mix	NOUN
ftr-479	430	22	,	,	PUNCT
ftr-479	430	23	one	one	PRON
ftr-479	430	24	can	can	AUX
ftr-479	430	25	imagine	imagine	VERB
ftr-479	430	26	a	a	DET
ftr-479	430	27	wide	wide	ADJ
ftr-479	430	28	variety	variety	NOUN
ftr-479	430	29	of	of	ADP
ftr-479	430	30	ways	way	NOUN
ftr-479	430	31	to	to	PART
ftr-479	430	32	spend	spend	VERB
ftr-479	430	33	a	a	DET
ftr-479	430	34	vat	vat	NOUN
ftr-479	430	35	's	's	PART
ftr-479	430	36	yield	yield	NOUN
ftr-479	430	37	,	,	PUNCT
ftr-479	430	38	with	with	ADP
ftr-479	430	39	an	an	DET
ftr-479	430	40	equally	equally	ADV
ftr-479	430	41	wide	wide	ADJ
ftr-479	430	42	variety	variety	NOUN
ftr-479	430	43	of	of	ADP
ftr-479	430	44	complexity	complexity	NOUN
ftr-479	430	45	implications	implication	NOUN
ftr-479	430	46	.	.	PUNCT
ftr-479	431	1	a	a	DET
ftr-479	431	2	proposal	proposal	NOUN
ftr-479	431	3	by	by	ADP
ftr-479	431	4	senators	senator	NOUN
ftr-479	431	5	john	john	PROPN
ftr-479	431	6	c.	c.	PROPN
ftr-479	431	7	danforth	danforth	PROPN
ftr-479	431	8	and	and	CCONJ
ftr-479	431	9	david	david	PROPN
ftr-479	431	10	l.	l.	PROPN
ftr-479	431	11	boren	boren	PROPN
ftr-479	431	12	,	,	PUNCT
ftr-479	431	13	69	69	NUM
ftr-479	431	14	.	.	PUNCT
ftr-479	432	1	treas	trea	NOUN
ftr-479	432	2	.	.	PUNCT
ftr-479	433	1	dep't	dep't	PROPN
ftr-479	433	2	,	,	PUNCT
ftr-479	433	3	supra	supra	PROPN
ftr-479	433	4	note	note	NOUN
ftr-479	433	5	6	6	NUM
ftr-479	433	6	.	.	PUNCT
ftr-479	434	1	the	the	DET
ftr-479	434	2	proposed	propose	VERB
ftr-479	434	3	business	business	NOUN
ftr-479	434	4	transfer	transfer	NOUN
ftr-479	434	5	tax	tax	NOUN
ftr-479	434	6	would	would	AUX
ftr-479	434	7	also	also	ADV
ftr-479	434	8	have	have	AUX
ftr-479	434	9	financed	finance	VERB
ftr-479	434	10	corporate	corporate	ADJ
ftr-479	434	11	integration	integration	NOUN
ftr-479	434	12	through	through	ADP
ftr-479	434	13	a	a	DET
ftr-479	434	14	dividend	dividend	NOUN
ftr-479	434	15	exclusion	exclusion	NOUN
ftr-479	434	16	.	.	PUNCT
ftr-479	435	1	70	70	X
ftr-479	435	2	.	.	X
ftr-479	436	1	see	see	VERB
ftr-479	436	2	supra	supra	PROPN
ftr-479	436	3	note	note	PROPN
ftr-479	436	4	24	24	NUM
ftr-479	436	5	.	.	PUNCT
ftr-479	437	1	71	71	NUM
ftr-479	437	2	.	.	PUNCT
ftr-479	437	3	general	general	ADJ
ftr-479	437	4	accounting	accounting	PROPN
ftr-479	437	5	office	office	PROPN
ftr-479	437	6	,	,	PUNCT
ftr-479	437	7	supra	supra	PROPN
ftr-479	437	8	note	note	NOUN
ftr-479	437	9	51	51	NUM
ftr-479	437	10	,	,	PUNCT
ftr-479	437	11	at	at	ADP
ftr-479	437	12	33	33	NUM
ftr-479	437	13	;	;	PUNCT
ftr-479	437	14	bradford	bradford	NOUN
ftr-479	437	15	.	.	PUNCT
ftr-479	438	1	supra	supra	PROPN
ftr-479	438	2	note	note	PROPN
ftr-479	438	3	1	1	NUM
ftr-479	438	4	,	,	PUNCT
ftr-479	438	5	at	at	ADP
ftr-479	438	6	321	321	NUM
ftr-479	438	7	.	.	PUNCT
ftr-479	439	1	data	datum	NOUN
ftr-479	439	2	with	with	ADP
ftr-479	439	3	respect	respect	NOUN
ftr-479	439	4	to	to	ADP
ftr-479	439	5	the	the	DET
ftr-479	439	6	earned	earn	VERB
ftr-479	439	7	income	income	NOUN
ftr-479	439	8	tax	tax	NOUN
ftr-479	439	9	credit	credit	NOUN
ftr-479	439	10	(	(	PUNCT
ftr-479	439	11	eitc	eitc	NOUN
ftr-479	439	12	)	)	PUNCT
ftr-479	439	13	suggest	suggest	VERB
ftr-479	439	14	that	that	SCONJ
ftr-479	439	15	the	the	DET
ftr-479	439	16	number	number	NOUN
ftr-479	439	17	of	of	ADP
ftr-479	439	18	taxpayers	taxpayer	NOUN
ftr-479	439	19	required	require	VERB
ftr-479	439	20	to	to	PART
ftr-479	439	21	file	file	VERB
ftr-479	439	22	income	income	NOUN
ftr-479	439	23	tax	tax	NOUN
ftr-479	439	24	returns	return	NOUN
ftr-479	439	25	solely	solely	ADV
ftr-479	439	26	to	to	PART
ftr-479	439	27	claim	claim	VERB
ftr-479	439	28	a	a	DET
ftr-479	439	29	refundable	refundable	ADJ
ftr-479	439	30	vat	vat	NOUN
ftr-479	439	31	credit	credit	NOUN
ftr-479	439	32	would	would	AUX
ftr-479	439	33	be	be	AUX
ftr-479	439	34	significant	significant	ADJ
ftr-479	439	35	.	.	PUNCT
ftr-479	440	1	for	for	ADP
ftr-479	440	2	example	example	NOUN
ftr-479	440	3	,	,	PUNCT
ftr-479	440	4	treasury	treasury	PROPN
ftr-479	440	5	's	's	PART
ftr-479	440	6	december	december	PROPN
ftr-479	440	7	1992	1992	NUM
ftr-479	440	8	proposal	proposal	NOUN
ftr-479	440	9	contemplated	contemplate	VERB
ftr-479	440	10	a	a	DET
ftr-479	440	11	36	36	NUM
ftr-479	440	12	%	%	NOUN
ftr-479	440	13	increase	increase	NOUN
ftr-479	440	14	in	in	ADP
ftr-479	440	15	the	the	DET
ftr-479	440	16	number	number	NOUN
ftr-479	440	17	of	of	ADP
ftr-479	440	18	returns	return	NOUN
ftr-479	440	19	filed	file	VERB
ftr-479	440	20	to	to	PART
ftr-479	440	21	obtain	obtain	VERB
ftr-479	440	22	eitc	eitc	ADJ
ftr-479	440	23	refunds	refund	NOUN
ftr-479	440	24	.	.	PUNCT
ftr-479	441	1	it	it	PRON
ftr-479	441	2	is	be	AUX
ftr-479	441	3	estimated	estimate	VERB
ftr-479	441	4	that	that	SCONJ
ftr-479	441	5	84	84	NUM
ftr-479	441	6	%	%	NOUN
ftr-479	441	7	of	of	ADP
ftr-479	441	8	the	the	DET
ftr-479	441	9	eitc	eitc	NOUN
ftr-479	441	10	claimed	claim	VERB
ftr-479	441	11	on	on	ADP
ftr-479	441	12	1994	1994	NUM
ftr-479	441	13	income	income	NOUN
ftr-479	441	14	tax	tax	NOUN
ftr-479	441	15	returns	return	NOUN
ftr-479	441	16	will	will	AUX
ftr-479	441	17	be	be	AUX
ftr-479	441	18	received	receive	VERB
ftr-479	441	19	as	as	ADP
ftr-479	441	20	refunds	refund	NOUN
ftr-479	441	21	.	.	PUNCT
ftr-479	442	1	house	house	NOUN
ftr-479	442	2	comm	comm	NOUN
ftr-479	442	3	.	.	PUNCT
ftr-479	443	1	on	on	ADP
ftr-479	443	2	ways	way	NOUN
ftr-479	443	3	and	and	CCONJ
ftr-479	443	4	means	mean	NOUN
ftr-479	443	5	,	,	PUNCT
ftr-479	443	6	overview	overview	NOUN
ftr-479	443	7	of	of	ADP
ftr-479	443	8	entitlement	entitlement	NOUN
ftr-479	443	9	programs	program	NOUN
ftr-479	443	10	,	,	PUNCT
ftr-479	443	11	w.m.c.p	w.m.c.p	PROPN
ftr-479	443	12	.	.	PROPN
ftr-479	443	13	27	27	NUM
ftr-479	443	14	.	.	PUNCT
ftr-479	443	15	103d	103d	NUM
ftr-479	443	16	cong	cong	PROPN
ftr-479	443	17	.	.	PROPN
ftr-479	443	18	,	,	PUNCT
ftr-479	443	19	2d	2d	PROPN
ftr-479	443	20	sess	sess	NOUN
ftr-479	443	21	.	.	PUNCT
ftr-479	444	1	702	702	NUM
ftr-479	444	2	(	(	PUNCT
ftr-479	444	3	1994	1994	NUM
ftr-479	444	4	)	)	PUNCT
ftr-479	444	5	.	.	PUNCT
ftr-479	445	1	19951	19951	NUM
ftr-479	445	2	florida	florida	PROPN
ftr-479	445	3	tax	tax	PROPN
ftr-479	445	4	review	review	NOUN
ftr-479	445	5	the	the	DET
ftr-479	445	6	comprehensive	comprehensive	ADJ
ftr-479	445	7	tax	tax	NOUN
ftr-479	445	8	restructuring	restructuring	NOUN
ftr-479	445	9	and	and	CCONJ
ftr-479	445	10	simplification	simplification	NOUN
ftr-479	445	11	act	act	NOUN
ftr-479	445	12	of	of	ADP
ftr-479	445	13	1994,72	1994,72	PROPN
ftr-479	445	14	illustrates	illustrate	VERB
ftr-479	445	15	the	the	DET
ftr-479	445	16	point	point	NOUN
ftr-479	445	17	.	.	PUNCT
ftr-479	446	1	it	it	PRON
ftr-479	446	2	would	would	AUX
ftr-479	446	3	:	:	PUNCT
ftr-479	446	4	1	1	X
ftr-479	446	5	.	.	X
ftr-479	446	6	impose	impose	VERB
ftr-479	446	7	a	a	DET
ftr-479	446	8	subtraction	subtraction	NOUN
ftr-479	446	9	method	method	NOUN
ftr-479	446	10	vat,73	vat,73	NOUN
ftr-479	446	11	called	call	VERB
ftr-479	446	12	a	a	DET
ftr-479	446	13	business	business	NOUN
ftr-479	446	14	activities	activity	NOUN
ftr-479	446	15	tax	tax	NOUN
ftr-479	446	16	(	(	PUNCT
ftr-479	446	17	bat	bat	NOUN
ftr-479	446	18	)	)	PUNCT
ftr-479	446	19	,	,	PUNCT
ftr-479	446	20	at	at	ADP
ftr-479	446	21	a	a	DET
ftr-479	446	22	flat	flat	ADJ
ftr-479	446	23	-	-	PUNCT
ftr-479	446	24	rate	rate	NOUN
ftr-479	446	25	of	of	ADP
ftr-479	446	26	14.5	14.5	NUM
ftr-479	446	27	%	%	NOUN
ftr-479	446	28	on	on	ADP
ftr-479	446	29	all	all	DET
ftr-479	446	30	businesses	business	NOUN
ftr-479	446	31	,	,	PUNCT
ftr-479	446	32	both	both	CCONJ
ftr-479	446	33	corporate	corporate	ADJ
ftr-479	446	34	and	and	CCONJ
ftr-479	446	35	noncorporate.74	noncorporate.74	ADJ
ftr-479	446	36	2	2	NUM
ftr-479	446	37	.	.	PUNCT
ftr-479	446	38	repeal	repeal	VERB
ftr-479	446	39	the	the	DET
ftr-479	446	40	corporate	corporate	ADJ
ftr-479	446	41	income	income	NOUN
ftr-479	446	42	tax	tax	NOUN
ftr-479	446	43	,	,	PUNCT
ftr-479	446	44	including	include	VERB
ftr-479	446	45	the	the	DET
ftr-479	446	46	corporate	corporate	ADJ
ftr-479	446	47	alternative	alternative	ADJ
ftr-479	446	48	minimum	minimum	NOUN
ftr-479	446	49	tax	tax	NOUN
ftr-479	446	50	,	,	PUNCT
ftr-479	446	51	the	the	DET
ftr-479	446	52	section	section	NOUN
ftr-479	446	53	531	531	NUM
ftr-479	446	54	tax	tax	NOUN
ftr-479	446	55	on	on	ADP
ftr-479	446	56	accumulated	accumulate	VERB
ftr-479	446	57	earnings	earning	NOUN
ftr-479	446	58	,	,	PUNCT
ftr-479	446	59	and	and	CCONJ
ftr-479	446	60	the	the	DET
ftr-479	446	61	section	section	NOUN
ftr-479	446	62	541	541	NUM
ftr-479	446	63	personal	personal	ADJ
ftr-479	446	64	holding	hold	VERB
ftr-479	446	65	company	company	NOUN
ftr-479	446	66	tax,75	tax,75	NOUN
ftr-479	446	67	making	make	VERB
ftr-479	446	68	the	the	DET
ftr-479	446	69	bat	bat	NOUN
ftr-479	446	70	the	the	DET
ftr-479	446	71	only	only	ADJ
ftr-479	446	72	entity	entity	NOUN
ftr-479	446	73	-	-	PUNCT
ftr-479	446	74	level	level	NOUN
ftr-479	446	75	tax	tax	NOUN
ftr-479	446	76	on	on	ADP
ftr-479	446	77	c	c	PROPN
ftr-479	446	78	corporation	corporation	NOUN
ftr-479	446	79	business	business	NOUN
ftr-479	446	80	income	income	NOUN
ftr-479	446	81	.	.	PUNCT
ftr-479	447	1	(	(	PUNCT
ftr-479	447	2	the	the	DET
ftr-479	447	3	individual	individual	ADJ
ftr-479	447	4	income	income	NOUN
ftr-479	447	5	tax	tax	NOUN
ftr-479	447	6	would	would	AUX
ftr-479	447	7	be	be	AUX
ftr-479	447	8	preserved	preserve	VERB
ftr-479	447	9	,	,	PUNCT
ftr-479	447	10	and	and	CCONJ
ftr-479	447	11	would	would	AUX
ftr-479	447	12	apply	apply	VERB
ftr-479	447	13	to	to	ADP
ftr-479	447	14	the	the	DET
ftr-479	447	15	incomes	income	NOUN
ftr-479	447	16	of	of	ADP
ftr-479	447	17	pass	pass	VERB
ftr-479	447	18	-	-	PUNCT
ftr-479	447	19	through	through	ADP
ftr-479	447	20	entities	entity	NOUN
ftr-479	447	21	unless	unless	SCONJ
ftr-479	447	22	they	they	PRON
ftr-479	447	23	elect	elect	VERB
ftr-479	447	24	c	c	NOUN
ftr-479	447	25	corporation	corporation	NOUN
ftr-479	447	26	treatment	treatment	NOUN
ftr-479	447	27	.	.	PUNCT
ftr-479	447	28	)	)	PUNCT
ftr-479	448	1	3	3	X
ftr-479	448	2	.	.	X
ftr-479	448	3	permit	permit	PROPN
ftr-479	448	4	s	s	PART
ftr-479	448	5	corporations	corporation	NOUN
ftr-479	448	6	and	and	CCONJ
ftr-479	448	7	unincorporated	unincorporated	ADJ
ftr-479	448	8	businesses	business	NOUN
ftr-479	448	9	to	to	PART
ftr-479	448	10	elect	elect	VERB
ftr-479	448	11	c	c	NOUN
ftr-479	448	12	corporation	corporation	NOUN
ftr-479	448	13	treatment	treatment	NOUN
ftr-479	448	14	so	so	SCONJ
ftr-479	448	15	that	that	SCONJ
ftr-479	448	16	the	the	DET
ftr-479	448	17	bat	bat	NOUN
ftr-479	448	18	would	would	AUX
ftr-479	448	19	usually	usually	ADV
ftr-479	448	20	be	be	AUX
ftr-479	448	21	the	the	DET
ftr-479	448	22	only	only	ADJ
ftr-479	448	23	business	business	NOUN
ftr-479	448	24	-	-	PUNCT
ftr-479	448	25	level	level	NOUN
ftr-479	448	26	tax	tax	NOUN
ftr-479	448	27	applicable	applicable	ADJ
ftr-479	448	28	to	to	ADP
ftr-479	448	29	their	their	PRON
ftr-479	448	30	incomes.76	incomes.76	NOUN
ftr-479	448	31	4	4	NUM
ftr-479	448	32	.	.	PUNCT
ftr-479	448	33	defer	defer	VERB
ftr-479	448	34	income	income	NOUN
ftr-479	448	35	taxation	taxation	NOUN
ftr-479	448	36	of	of	ADP
ftr-479	448	37	the	the	DET
ftr-479	448	38	incomes	income	NOUN
ftr-479	448	39	of	of	ADP
ftr-479	448	40	c	c	NOUN
ftr-479	448	41	corporations	corporation	NOUN
ftr-479	448	42	and	and	CCONJ
ftr-479	448	43	c	c	NOUN
ftr-479	448	44	-	-	PUNCT
ftr-479	448	45	electing	electing	ADJ
ftr-479	448	46	unincorporated	unincorporated	ADJ
ftr-479	448	47	businesses	business	NOUN
ftr-479	448	48	and	and	CCONJ
ftr-479	448	49	s	s	VERB
ftr-479	448	50	corporations	corporation	NOUN
ftr-479	448	51	until	until	SCONJ
ftr-479	448	52	earnings	earning	NOUN
ftr-479	448	53	are	be	AUX
ftr-479	448	54	distributed	distribute	VERB
ftr-479	448	55	to	to	ADP
ftr-479	448	56	individuals.77	individuals.77	PROPN
ftr-479	448	57	72	72	NUM
ftr-479	448	58	.	.	PUNCT
ftr-479	449	1	s.	s.	PROPN
ftr-479	449	2	2160	2160	PROPN
ftr-479	449	3	,	,	PUNCT
ftr-479	449	4	supra	supra	PROPN
ftr-479	449	5	note	note	NOUN
ftr-479	449	6	10	10	NUM
ftr-479	449	7	.	.	PUNCT
ftr-479	450	1	see	see	VERB
ftr-479	450	2	massa	massa	PROPN
ftr-479	450	3	,	,	PUNCT
ftr-479	450	4	supra	supra	PROPN
ftr-479	450	5	note	note	PROPN
ftr-479	450	6	26	26	NUM
ftr-479	450	7	,	,	PUNCT
ftr-479	450	8	at	at	ADP
ftr-479	450	9	1219	1219	NUM
ftr-479	450	10	;	;	PUNCT
ftr-479	450	11	oldman	oldman	NOUN
ftr-479	450	12	&	&	CCONJ
ftr-479	450	13	schenk	schenk	PROPN
ftr-479	450	14	,	,	PUNCT
ftr-479	450	15	supra	supra	PROPN
ftr-479	450	16	note	note	NOUN
ftr-479	450	17	3	3	NUM
ftr-479	450	18	.	.	X
ftr-479	451	1	for	for	ADP
ftr-479	451	2	the	the	DET
ftr-479	451	3	economic	economic	ADJ
ftr-479	451	4	and	and	CCONJ
ftr-479	451	5	distributional	distributional	ADJ
ftr-479	451	6	effects	effect	NOUN
ftr-479	451	7	of	of	ADP
ftr-479	451	8	a	a	DET
ftr-479	451	9	bill	bill	NOUN
ftr-479	451	10	similar	similar	ADJ
ftr-479	451	11	to	to	ADP
ftr-479	451	12	the	the	DET
ftr-479	451	13	danforthboren	danforthboren	NOUN
ftr-479	451	14	proposal	proposal	NOUN
ftr-479	451	15	,	,	PUNCT
ftr-479	451	16	see	see	VERB
ftr-479	451	17	general	general	ADJ
ftr-479	451	18	accounting	accounting	NOUN
ftr-479	451	19	office	office	NOUN
ftr-479	451	20	,	,	PUNCT
ftr-479	451	21	supra	supra	PROPN
ftr-479	451	22	note	note	NOUN
ftr-479	451	23	3	3	NUM
ftr-479	451	24	,	,	PUNCT
ftr-479	451	25	at	at	ADP
ftr-479	451	26	3	3	NUM
ftr-479	451	27	-	-	SYM
ftr-479	451	28	4	4	NUM
ftr-479	451	29	.	.	PUNCT
ftr-479	452	1	for	for	ADP
ftr-479	452	2	preliminary	preliminary	ADJ
ftr-479	452	3	analysis	analysis	NOUN
ftr-479	452	4	of	of	ADP
ftr-479	452	5	the	the	DET
ftr-479	452	6	danforth	danforth	PROPN
ftr-479	452	7	-	-	PUNCT
ftr-479	452	8	boren	boren	PROPN
ftr-479	452	9	proposal	proposal	NOUN
ftr-479	452	10	's	's	PART
ftr-479	452	11	economic	economic	ADJ
ftr-479	452	12	consequences	consequence	NOUN
ftr-479	452	13	,	,	PUNCT
ftr-479	452	14	see	see	VERB
ftr-479	452	15	john	john	PROPN
ftr-479	452	16	copeland	copeland	PROPN
ftr-479	452	17	,	,	PUNCT
ftr-479	452	18	thumbs	thumb	VERB
ftr-479	452	19	down	down	ADP
ftr-479	452	20	on	on	ADP
ftr-479	452	21	the	the	DET
ftr-479	452	22	bat	bat	NOUN
ftr-479	452	23	,	,	PUNCT
ftr-479	452	24	letter	letter	NOUN
ftr-479	452	25	to	to	ADP
ftr-479	452	26	the	the	DET
ftr-479	452	27	editor	editor	NOUN
ftr-479	452	28	,	,	PUNCT
ftr-479	452	29	65	65	NUM
ftr-479	452	30	tax	tax	NOUN
ftr-479	452	31	notes	note	NOUN
ftr-479	452	32	249	249	NUM
ftr-479	452	33	(	(	PUNCT
ftr-479	452	34	oct	oct	PROPN
ftr-479	452	35	.	.	PROPN
ftr-479	452	36	10	10	NUM
ftr-479	452	37	,	,	PUNCT
ftr-479	452	38	1994	1994	NUM
ftr-479	452	39	)	)	PUNCT
ftr-479	452	40	;	;	PUNCT
ftr-479	452	41	alan	alan	PROPN
ftr-479	452	42	d.	d.	PROPN
ftr-479	452	43	viard	viard	PROPN
ftr-479	452	44	,	,	PUNCT
ftr-479	452	45	who	who	PRON
ftr-479	452	46	would	would	AUX
ftr-479	452	47	really	really	ADV
ftr-479	452	48	get	get	AUX
ftr-479	452	49	bitten	bite	VERB
ftr-479	452	50	by	by	ADP
ftr-479	452	51	the	the	DET
ftr-479	452	52	bat	bat	NOUN
ftr-479	452	53	?	?	PUNCT
ftr-479	452	54	letter	letter	NOUN
ftr-479	452	55	to	to	ADP
ftr-479	452	56	the	the	DET
ftr-479	452	57	editor	editor	NOUN
ftr-479	452	58	,	,	PUNCT
ftr-479	452	59	65	65	NUM
ftr-479	452	60	tax	tax	NOUN
ftr-479	452	61	notes	note	NOUN
ftr-479	452	62	784	784	NUM
ftr-479	452	63	(	(	PUNCT
ftr-479	452	64	nov	nov	PROPN
ftr-479	452	65	.	.	PROPN
ftr-479	452	66	7	7	NUM
ftr-479	452	67	,	,	PUNCT
ftr-479	452	68	1994	1994	NUM
ftr-479	452	69	)	)	PUNCT
ftr-479	452	70	;	;	PUNCT
ftr-479	452	71	john	john	PROPN
ftr-479	452	72	copeland	copeland	PROPN
ftr-479	452	73	,	,	PUNCT
ftr-479	452	74	further	further	ADJ
ftr-479	452	75	analysis	analysis	NOUN
ftr-479	452	76	of	of	ADP
ftr-479	452	77	the	the	DET
ftr-479	452	78	bat	bat	NOUN
ftr-479	452	79	,	,	PUNCT
ftr-479	452	80	letter	letter	NOUN
ftr-479	452	81	to	to	ADP
ftr-479	452	82	the	the	DET
ftr-479	452	83	editor	editor	NOUN
ftr-479	452	84	,	,	PUNCT
ftr-479	452	85	66	66	NUM
ftr-479	452	86	tax	tax	NOUN
ftr-479	452	87	notes	note	NOUN
ftr-479	452	88	617	617	NUM
ftr-479	452	89	(	(	PUNCT
ftr-479	452	90	jan	jan	PROPN
ftr-479	452	91	.	.	PROPN
ftr-479	452	92	23	23	NUM
ftr-479	452	93	,	,	PUNCT
ftr-479	452	94	1995	1995	NUM
ftr-479	452	95	)	)	PUNCT
ftr-479	452	96	.	.	PUNCT
ftr-479	453	1	73	73	NUM
ftr-479	453	2	.	.	PUNCT
ftr-479	454	1	see	see	VERB
ftr-479	454	2	massa	massa	PROPN
ftr-479	454	3	,	,	PUNCT
ftr-479	454	4	supra	supra	PROPN
ftr-479	454	5	note	note	PROPN
ftr-479	454	6	26	26	NUM
ftr-479	454	7	,	,	PUNCT
ftr-479	454	8	at	at	ADP
ftr-479	454	9	1220	1220	NUM
ftr-479	454	10	,	,	PUNCT
ftr-479	454	11	1224	1224	NUM
ftr-479	454	12	;	;	PUNCT
ftr-479	454	13	oldman	oldman	NOUN
ftr-479	454	14	&	&	CCONJ
ftr-479	454	15	schenk	schenk	PROPN
ftr-479	454	16	,	,	PUNCT
ftr-479	454	17	supra	supra	PROPN
ftr-479	454	18	note	note	NOUN
ftr-479	454	19	3	3	NUM
ftr-479	454	20	,	,	PUNCT
ftr-479	454	21	at	at	ADP
ftr-479	454	22	1548	1548	NUM
ftr-479	454	23	,	,	PUNCT
ftr-479	454	24	1552	1552	NUM
ftr-479	454	25	,	,	PUNCT
ftr-479	454	26	1565	1565	NUM
ftr-479	454	27	;	;	PUNCT
ftr-479	454	28	viard	viard	ADJ
ftr-479	454	29	,	,	PUNCT
ftr-479	454	30	supra	supra	PROPN
ftr-479	454	31	note	note	NOUN
ftr-479	454	32	72	72	NUM
ftr-479	454	33	.	.	PUNCT
ftr-479	455	1	under	under	ADP
ftr-479	455	2	a	a	DET
ftr-479	455	3	subtraction	subtraction	NOUN
ftr-479	455	4	method	method	NOUN
ftr-479	455	5	vat	vat	NOUN
ftr-479	455	6	,	,	PUNCT
ftr-479	455	7	a	a	DET
ftr-479	455	8	business	business	NOUN
ftr-479	455	9	subtracts	subtract	VERB
ftr-479	455	10	business	business	NOUN
ftr-479	455	11	purchases	purchase	NOUN
ftr-479	455	12	,	,	PUNCT
ftr-479	455	13	including	include	VERB
ftr-479	455	14	capital	capital	NOUN
ftr-479	455	15	costs	cost	NOUN
ftr-479	455	16	,	,	PUNCT
ftr-479	455	17	from	from	ADP
ftr-479	455	18	its	its	PRON
ftr-479	455	19	sales	sale	NOUN
ftr-479	455	20	receipts	receipt	NOUN
ftr-479	455	21	and	and	CCONJ
ftr-479	455	22	pays	pay	VERB
ftr-479	455	23	tax	tax	NOUN
ftr-479	455	24	on	on	ADP
ftr-479	455	25	the	the	DET
ftr-479	455	26	difference	difference	NOUN
ftr-479	455	27	.	.	PUNCT
ftr-479	456	1	a	a	PRON
ftr-479	456	2	flat	flat	ADJ
ftr-479	456	3	-	-	PUNCT
ftr-479	456	4	rate	rate	NOUN
ftr-479	456	5	,	,	PUNCT
ftr-479	456	6	subtraction	subtraction	NOUN
ftr-479	456	7	method	method	NOUN
ftr-479	456	8	vat	vat	NOUN
ftr-479	456	9	produces	produce	VERB
ftr-479	456	10	the	the	DET
ftr-479	456	11	same	same	ADJ
ftr-479	456	12	revenue	revenue	NOUN
ftr-479	456	13	as	as	ADP
ftr-479	456	14	a	a	DET
ftr-479	456	15	flat	flat	ADJ
ftr-479	456	16	-	-	PUNCT
ftr-479	456	17	rate	rate	NOUN
ftr-479	456	18	,	,	PUNCT
ftr-479	456	19	credit	credit	NOUN
ftr-479	456	20	method	method	NOUN
ftr-479	456	21	vat	vat	NOUN
ftr-479	456	22	at	at	ADP
ftr-479	456	23	the	the	DET
ftr-479	456	24	same	same	ADJ
ftr-479	456	25	rate	rate	NOUN
ftr-479	456	26	.	.	PUNCT
ftr-479	457	1	see	see	VERB
ftr-479	457	2	3	3	NUM
ftr-479	457	3	treas	trea	NOUN
ftr-479	457	4	.	.	PUNCT
ftr-479	458	1	dep't	dep't	PROPN
ftr-479	458	2	,	,	PUNCT
ftr-479	458	3	supra	supra	PROPN
ftr-479	458	4	note	note	NOUN
ftr-479	458	5	1	1	NUM
ftr-479	458	6	,	,	PUNCT
ftr-479	458	7	at	at	ADP
ftr-479	458	8	7	7	NUM
ftr-479	458	9	-	-	SYM
ftr-479	458	10	11	11	NUM
ftr-479	458	11	.	.	PUNCT
ftr-479	459	1	see	see	VERB
ftr-479	459	2	also	also	ADV
ftr-479	459	3	general	general	ADJ
ftr-479	459	4	accounting	accounting	NOUN
ftr-479	459	5	office	office	NOUN
ftr-479	459	6	,	,	PUNCT
ftr-479	459	7	supra	supra	PROPN
ftr-479	459	8	note	note	NOUN
ftr-479	459	9	3	3	NUM
ftr-479	459	10	,	,	PUNCT
ftr-479	459	11	at	at	ADP
ftr-479	459	12	2	2	NUM
ftr-479	459	13	-	-	SYM
ftr-479	459	14	3	3	NUM
ftr-479	459	15	.	.	NOUN
ftr-479	459	16	74	74	NUM
ftr-479	459	17	.	.	PUNCT
ftr-479	460	1	s.	s.	PROPN
ftr-479	460	2	2160	2160	NUM
ftr-479	460	3	,	,	PUNCT
ftr-479	460	4	supra	supra	PROPN
ftr-479	460	5	note	note	NOUN
ftr-479	460	6	10	10	NUM
ftr-479	460	7	,	,	PUNCT
ftr-479	460	8	§	§	PROPN
ftr-479	460	9	§	§	PROPN
ftr-479	460	10	10001	10001	NUM
ftr-479	460	11	,	,	PUNCT
ftr-479	460	12	10051(7	10051(7	NUM
ftr-479	460	13	)	)	PUNCT
ftr-479	460	14	.	.	PUNCT
ftr-479	461	1	75	75	NUM
ftr-479	461	2	.	.	PUNCT
ftr-479	462	1	i	i	PRON
ftr-479	462	2	d.	d.	PROPN
ftr-479	462	3	§	§	PROPN
ftr-479	462	4	1400(a	1400(a	PROPN
ftr-479	462	5	)	)	PUNCT
ftr-479	462	6	;	;	PUNCT
ftr-479	462	7	technical	technical	ADJ
ftr-479	462	8	overview	overview	NOUN
ftr-479	462	9	,	,	PUNCT
ftr-479	462	10	supra	supra	PROPN
ftr-479	462	11	note	note	PROPN
ftr-479	462	12	26	26	NUM
ftr-479	462	13	,	,	PUNCT
ftr-479	462	14	at	at	ADP
ftr-479	462	15	i	i	PRON
ftr-479	462	16	n.	n.	NOUN
ftr-479	462	17	1	1	NUM
ftr-479	462	18	.	.	NUM
ftr-479	462	19	,	,	PUNCT
ftr-479	462	20	and	and	CCONJ
ftr-479	462	21	simplification	simplification	NOUN
ftr-479	462	22	act	act	NOUN
ftr-479	462	23	of	of	ADP
ftr-479	462	24	1994	1994	NUM
ftr-479	462	25	,	,	PUNCT
ftr-479	462	26	at	at	ADP
ftr-479	462	27	i	i	PRON
ftr-479	462	28	n.1	n.1	NOUN
ftr-479	462	29	.	.	PUNCT
ftr-479	463	1	however	however	ADV
ftr-479	463	2	,	,	PUNCT
ftr-479	463	3	the	the	DET
ftr-479	463	4	§	§	ADJ
ftr-479	463	5	881	881	NUM
ftr-479	463	6	withholding	withholding	NOUN
ftr-479	463	7	tax	tax	NOUN
ftr-479	463	8	and	and	CCONJ
ftr-479	463	9	the	the	DET
ftr-479	463	10	§	§	PROPN
ftr-479	463	11	884	884	NUM
ftr-479	463	12	branch	branch	NOUN
ftr-479	463	13	profits	profit	NOUN
ftr-479	463	14	tax	tax	NOUN
ftr-479	463	15	would	would	AUX
ftr-479	463	16	be	be	AUX
ftr-479	463	17	preserved	preserve	VERB
ftr-479	463	18	.	.	PUNCT
ftr-479	464	1	s.	s.	PROPN
ftr-479	464	2	2160	2160	PROPN
ftr-479	464	3	,	,	PUNCT
ftr-479	464	4	supra	supra	PROPN
ftr-479	464	5	note	note	NOUN
ftr-479	464	6	10	10	NUM
ftr-479	464	7	,	,	PUNCT
ftr-479	464	8	§	§	PROPN
ftr-479	464	9	1400(c	1400(c	NUM
ftr-479	464	10	)	)	PUNCT
ftr-479	464	11	.	.	PUNCT
ftr-479	465	1	76	76	NUM
ftr-479	465	2	.	.	PUNCT
ftr-479	466	1	s.	s.	PROPN
ftr-479	466	2	2160	2160	PROPN
ftr-479	466	3	,	,	PUNCT
ftr-479	466	4	supra	supra	PROPN
ftr-479	466	5	note	note	NOUN
ftr-479	466	6	10	10	NUM
ftr-479	466	7	,	,	PUNCT
ftr-479	466	8	§	§	PROPN
ftr-479	466	9	1402(a)(1	1402(a)(1	NUM
ftr-479	466	10	)	)	PUNCT
ftr-479	466	11	.	.	PUNCT
ftr-479	467	1	77	77	NUM
ftr-479	467	2	.	.	PUNCT
ftr-479	468	1	i	i	PRON
ftr-479	468	2	d.	d.	PROPN
ftr-479	468	3	§	§	PROPN
ftr-479	468	4	§	§	PROPN
ftr-479	468	5	1401(a	1401(a	NUM
ftr-479	468	6	)	)	PUNCT
ftr-479	468	7	,	,	PUNCT
ftr-479	468	8	1402(a)(2	1402(a)(2	NUM
ftr-479	468	9	)	)	PUNCT
ftr-479	468	10	,	,	PUNCT
ftr-479	468	11	(	(	PUNCT
ftr-479	468	12	c)(2	c)(2	NOUN
ftr-479	468	13	)	)	PUNCT
ftr-479	468	14	.	.	PUNCT
ftr-479	469	1	for	for	ADP
ftr-479	469	2	purposes	purpose	NOUN
ftr-479	469	3	of	of	ADP
ftr-479	469	4	subjecting	subject	VERB
ftr-479	469	5	earnings	earning	NOUN
ftr-479	469	6	distributions	distribution	NOUN
ftr-479	469	7	to	to	ADP
ftr-479	469	8	the	the	DET
ftr-479	469	9	individual	individual	ADJ
ftr-479	469	10	income	income	NOUN
ftr-479	469	11	tax	tax	NOUN
ftr-479	469	12	,	,	PUNCT
ftr-479	469	13	each	each	DET
ftr-479	469	14	equity	equity	NOUN
ftr-479	469	15	owner	owner	NOUN
ftr-479	469	16	of	of	ADP
ftr-479	469	17	a	a	DET
ftr-479	469	18	partnership	partnership	NOUN
ftr-479	469	19	or	or	CCONJ
ftr-479	469	20	sole	sole	ADJ
ftr-479	469	21	proprietorship	proprietorship	NOUN
ftr-479	469	22	would	would	AUX
ftr-479	469	23	be	be	AUX
ftr-479	469	24	treated	treat	VERB
ftr-479	469	25	as	as	ADP
ftr-479	469	26	a	a	DET
ftr-479	469	27	shareholder	shareholder	NOUN
ftr-479	469	28	in	in	ADP
ftr-479	469	29	proportion	proportion	NOUN
ftr-479	469	30	to	to	ADP
ftr-479	469	31	his	his	PRON
ftr-479	469	32	or	or	CCONJ
ftr-479	469	33	her	her	PRON
ftr-479	469	34	equity	equity	NOUN
ftr-479	469	35	interest	interest	NOUN
ftr-479	469	36	.	.	PUNCT
ftr-479	470	1	i	i	PRON
ftr-479	470	2	d.	d.	PROPN
ftr-479	470	3	§	§	PROPN
ftr-479	470	4	1402(a)(2	1402(a)(2	NUM
ftr-479	470	5	)	)	PUNCT
ftr-479	470	6	.	.	PUNCT
ftr-479	471	1	interest	interest	NOUN
ftr-479	471	2	from	from	ADP
ftr-479	471	3	both	both	CCONJ
ftr-479	471	4	incorporated	incorporated	ADJ
ftr-479	471	5	and	and	CCONJ
ftr-479	471	6	unincorporated	unincorporated	ADJ
ftr-479	471	7	businesses	business	NOUN
ftr-479	471	8	would	would	AUX
ftr-479	471	9	be	be	AUX
ftr-479	471	10	taxed	tax	VERB
ftr-479	471	11	to	to	ADP
ftr-479	471	12	the	the	DET
ftr-479	471	13	creditors	creditor	NOUN
ftr-479	471	14	as	as	ADP
ftr-479	471	15	income	income	NOUN
ftr-479	471	16	under	under	ADP
ftr-479	471	17	existing	exist	VERB
ftr-479	471	18	rules	rule	NOUN
ftr-479	471	19	.	.	PUNCT
ftr-479	472	1	this	this	PRON
ftr-479	472	2	means	mean	VERB
ftr-479	472	3	that	that	SCONJ
ftr-479	472	4	interest	interest	NOUN
ftr-479	472	5	from	from	ADP
ftr-479	472	6	c	c	PROPN
ftr-479	472	7	corporations	corporation	NOUN
ftr-479	472	8	,	,	PUNCT
ftr-479	472	9	electing	elect	VERB
ftr-479	472	10	s	s	PART
ftr-479	472	11	corporations	corporation	NOUN
ftr-479	472	12	,	,	PUNCT
ftr-479	472	13	and	and	CCONJ
ftr-479	472	14	electing	elect	VERB
ftr-479	472	15	unincorporated	unincorporated	ADJ
ftr-479	472	16	businesses	business	NOUN
ftr-479	472	17	would	would	AUX
ftr-479	472	18	generally	generally	ADV
ftr-479	472	19	be	be	AUX
ftr-479	472	20	taxed	tax	VERB
ftr-479	472	21	on	on	ADP
ftr-479	472	22	an	an	DET
ftr-479	472	23	accrual	accrual	ADJ
ftr-479	472	24	basis	basis	NOUN
ftr-479	472	25	,	,	PUNCT
ftr-479	472	26	whereas	whereas	SCONJ
ftr-479	472	27	distributions	distribution	NOUN
ftr-479	472	28	to	to	ADP
ftr-479	472	29	equity	equity	NOUN
ftr-479	472	30	holders	holder	NOUN
ftr-479	472	31	would	would	AUX
ftr-479	472	32	presumably	presumably	ADV
ftr-479	472	33	be	be	AUX
ftr-479	472	34	taxed	tax	VERB
ftr-479	472	35	when	when	SCONJ
ftr-479	472	36	distributed	distribute	VERB
ftr-479	472	37	.	.	PUNCT
ftr-479	473	1	i	i	PRON
ftr-479	473	2	d.	d.	PROPN
ftr-479	474	1	[	[	X
ftr-479	474	2	vol	vol	NOUN
ftr-479	474	3	.	.	PUNCT
ftr-479	474	4	2:7	2:7	NUM
ftr-479	475	1	scoping	scope	VERB
ftr-479	475	2	out	out	ADP
ftr-479	475	3	the	the	DET
ftr-479	475	4	uncertain	uncertain	ADJ
ftr-479	475	5	simplification	simplification	NOUN
ftr-479	475	6	effects	effect	NOUN
ftr-479	475	7	5	5	NUM
ftr-479	475	8	.	.	PUNCT
ftr-479	475	9	impose	impose	VERB
ftr-479	475	10	a	a	DET
ftr-479	475	11	new	new	ADJ
ftr-479	475	12	tax	tax	NOUN
ftr-479	475	13	on	on	ADP
ftr-479	475	14	c	c	PROPN
ftr-479	475	15	corporation	corporation	NOUN
ftr-479	475	16	passive	passive	ADJ
ftr-479	475	17	income,7	income,7	NOUN
ftr-479	475	18	'	'	PUNCT
ftr-479	475	19	which	which	PRON
ftr-479	475	20	would	would	AUX
ftr-479	475	21	also	also	ADV
ftr-479	475	22	apply	apply	VERB
ftr-479	475	23	to	to	ADP
ftr-479	475	24	s	s	NOUN
ftr-479	475	25	corporations	corporation	NOUN
ftr-479	475	26	,	,	PUNCT
ftr-479	475	27	partnerships	partnership	NOUN
ftr-479	475	28	,	,	PUNCT
ftr-479	475	29	and	and	CCONJ
ftr-479	475	30	sole	sole	ADJ
ftr-479	475	31	proprietorships	proprietorship	NOUN
ftr-479	475	32	that	that	PRON
ftr-479	475	33	elect	elect	VERB
ftr-479	475	34	c	c	PROPN
ftr-479	475	35	corporation	corporation	NOUN
ftr-479	475	36	treatment	treatment	NOUN
ftr-479	475	37	.	.	PUNCT
ftr-479	476	1	9	9	NUM
ftr-479	476	2	6	6	NUM
ftr-479	476	3	.	.	PUNCT
ftr-479	476	4	reduce	reduce	VERB
ftr-479	476	5	the	the	DET
ftr-479	476	6	old	old	ADJ
ftr-479	476	7	age	age	NOUN
ftr-479	476	8	,	,	PUNCT
ftr-479	476	9	survivors	survivor	NOUN
ftr-479	476	10	,	,	PUNCT
ftr-479	476	11	and	and	CCONJ
ftr-479	476	12	disability	disability	NOUN
ftr-479	476	13	insurance	insurance	NOUN
ftr-479	476	14	(	(	PUNCT
ftr-479	476	15	oasdi	oasdi	NOUN
ftr-479	476	16	)	)	PUNCT
ftr-479	476	17	portion	portion	NOUN
ftr-479	476	18	of	of	ADP
ftr-479	476	19	the	the	DET
ftr-479	476	20	federal	federal	ADJ
ftr-479	476	21	payroll	payroll	NOUN
ftr-479	476	22	taxes	taxis	NOUN
ftr-479	476	23	by	by	ADP
ftr-479	476	24	half	half	NOUN
ftr-479	476	25	for	for	ADP
ftr-479	476	26	both	both	PRON
ftr-479	476	27	employers	employer	NOUN
ftr-479	476	28	and	and	CCONJ
ftr-479	476	29	employees	employee	NOUN
ftr-479	476	30	.	.	PUNCT
ftr-479	476	31	'a	'a	PART
ftr-479	476	32	7	7	NUM
ftr-479	476	33	.	.	PUNCT
ftr-479	476	34	substantially	substantially	ADV
ftr-479	476	35	increase	increase	VERB
ftr-479	476	36	the	the	DET
ftr-479	476	37	standard	standard	ADJ
ftr-479	476	38	deduction	deduction	NOUN
ftr-479	476	39	for	for	ADP
ftr-479	476	40	lowand	lowand	ADJ
ftr-479	476	41	middle	middle	ADJ
ftr-479	476	42	-	-	PUNCT
ftr-479	476	43	income	income	NOUN
ftr-479	476	44	taxpayers.8	taxpayers.8	PROPN
ftr-479	476	45	'	'	PART
ftr-479	476	46	8	8	NUM
ftr-479	476	47	.	.	PUNCT
ftr-479	476	48	mitigate	mitigate	VERB
ftr-479	476	49	the	the	DET
ftr-479	476	50	bat	bat	NOUN
ftr-479	476	51	's	's	PART
ftr-479	476	52	regressivity	regressivity	NOUN
ftr-479	476	53	by	by	ADP
ftr-479	476	54	a	a	DET
ftr-479	476	55	refundable	refundable	ADJ
ftr-479	476	56	income	income	NOUN
ftr-479	476	57	tax	tax	NOUN
ftr-479	476	58	credit	credit	NOUN
ftr-479	476	59	,	,	PUNCT
ftr-479	476	60	receivable	receivable	ADJ
ftr-479	476	61	in	in	ADP
ftr-479	476	62	advance	advance	NOUN
ftr-479	476	63	,	,	PUNCT
ftr-479	476	64	for	for	ADP
ftr-479	476	65	part	part	NOUN
ftr-479	476	66	of	of	ADP
ftr-479	476	67	the	the	DET
ftr-479	476	68	bat	bat	NOUN
ftr-479	476	69	borne	bear	VERB
ftr-479	476	70	by	by	ADP
ftr-479	476	71	lowand	lowand	ADJ
ftr-479	476	72	middle	middle	ADJ
ftr-479	476	73	-	-	PUNCT
ftr-479	476	74	income	income	NOUN
ftr-479	476	75	taxpayers	taxpayer	NOUN
ftr-479	476	76	.	.	PUNCT
ftr-479	476	77	'	'	PUNCT
ftr-479	477	1	the	the	DET
ftr-479	477	2	danforth	danforth	PROPN
ftr-479	477	3	-	-	PUNCT
ftr-479	477	4	boren	boren	PROPN
ftr-479	477	5	proposal	proposal	NOUN
ftr-479	477	6	would	would	AUX
ftr-479	477	7	have	have	VERB
ftr-479	477	8	two	two	NUM
ftr-479	477	9	important	important	ADJ
ftr-479	477	10	simplification	simplification	NOUN
ftr-479	477	11	consequences	consequence	NOUN
ftr-479	477	12	.	.	PUNCT
ftr-479	478	1	first	first	ADV
ftr-479	478	2	,	,	PUNCT
ftr-479	478	3	it	it	PRON
ftr-479	478	4	would	would	AUX
ftr-479	478	5	eliminate	eliminate	VERB
ftr-479	478	6	capitalization	capitalization	NOUN
ftr-479	478	7	and	and	CCONJ
ftr-479	478	8	capital	capital	NOUN
ftr-479	478	9	cost	cost	NOUN
ftr-479	478	10	recovery	recovery	NOUN
ftr-479	478	11	provisions	provision	NOUN
ftr-479	478	12	from	from	ADP
ftr-479	478	13	business	business	NOUN
ftr-479	478	14	taxation	taxation	NOUN
ftr-479	478	15	because	because	SCONJ
ftr-479	478	16	the	the	DET
ftr-479	478	17	bat	bat	NOUN
ftr-479	478	18	,	,	PUNCT
ftr-479	478	19	like	like	ADP
ftr-479	478	20	other	other	ADJ
ftr-479	478	21	vats	vat	NOUN
ftr-479	478	22	,	,	PUNCT
ftr-479	478	23	permits	permit	VERB
ftr-479	478	24	business	business	NOUN
ftr-479	478	25	assets	asset	NOUN
ftr-479	478	26	to	to	PART
ftr-479	478	27	be	be	AUX
ftr-479	478	28	expensed	expense	VERB
ftr-479	478	29	.	.	PUNCT
ftr-479	479	1	3	3	NUM
ftr-479	479	2	second	second	ADJ
ftr-479	479	3	,	,	PUNCT
ftr-479	479	4	the	the	DET
ftr-479	479	5	enlargement	enlargement	NOUN
ftr-479	479	6	of	of	ADP
ftr-479	479	7	the	the	DET
ftr-479	479	8	standard	standard	NOUN
ftr-479	479	9	§	§	PROPN
ftr-479	479	10	§	§	PROPN
ftr-479	479	11	1401(a	1401(a	NUM
ftr-479	479	12	)	)	PUNCT
ftr-479	479	13	,	,	PUNCT
ftr-479	479	14	1402(a)(1	1402(a)(1	NUM
ftr-479	479	15	)	)	PUNCT
ftr-479	479	16	.	.	PUNCT
ftr-479	480	1	interest	interest	NOUN
ftr-479	480	2	expense	expense	NOUN
ftr-479	480	3	would	would	AUX
ftr-479	480	4	generally	generally	ADV
ftr-479	480	5	be	be	AUX
ftr-479	480	6	nondeductible	nondeductible	ADJ
ftr-479	480	7	under	under	ADP
ftr-479	480	8	the	the	DET
ftr-479	480	9	bat	bat	NOUN
ftr-479	480	10	.	.	PUNCT
ftr-479	481	1	i	i	PRON
ftr-479	481	2	d.	d.	PROPN
ftr-479	481	3	§	§	PROPN
ftr-479	481	4	10015(a)(2)(a	10015(a)(2)(a	NUM
ftr-479	481	5	)	)	PUNCT
ftr-479	481	6	;	;	PUNCT
ftr-479	481	7	technical	technical	ADJ
ftr-479	481	8	overview	overview	NOUN
ftr-479	481	9	,	,	PUNCT
ftr-479	481	10	supra	supra	NOUN
ftr-479	481	11	,	,	PUNCT
ftr-479	481	12	at	at	ADP
ftr-479	481	13	13	13	NUM
ftr-479	481	14	,	,	PUNCT
ftr-479	481	15	24	24	NUM
ftr-479	481	16	-	-	SYM
ftr-479	481	17	27	27	NUM
ftr-479	481	18	.	.	PUNCT
ftr-479	482	1	thus	thus	ADV
ftr-479	482	2	,	,	PUNCT
ftr-479	482	3	corporate	corporate	ADJ
ftr-479	482	4	receipts	receipt	NOUN
ftr-479	482	5	paid	pay	VERB
ftr-479	482	6	out	out	ADP
ftr-479	482	7	as	as	ADP
ftr-479	482	8	interest	interest	NOUN
ftr-479	482	9	and	and	CCONJ
ftr-479	482	10	earnings	earning	NOUN
ftr-479	482	11	distributions	distribution	NOUN
ftr-479	482	12	would	would	AUX
ftr-479	482	13	be	be	AUX
ftr-479	482	14	net	net	NOUN
ftr-479	482	15	of	of	ADP
ftr-479	482	16	the	the	DET
ftr-479	482	17	bat	bat	NOUN
ftr-479	482	18	.	.	PUNCT
ftr-479	483	1	see	see	VERB
ftr-479	483	2	technical	technical	ADJ
ftr-479	483	3	overview	overview	NOUN
ftr-479	483	4	,	,	PUNCT
ftr-479	483	5	supra	supra	NOUN
ftr-479	483	6	,	,	PUNCT
ftr-479	483	7	at	at	ADP
ftr-479	483	8	first	first	ADJ
ftr-479	483	9	unnumbered	unnumbered	ADJ
ftr-479	483	10	page	page	NOUN
ftr-479	483	11	;	;	PUNCT
ftr-479	483	12	massa	massa	X
ftr-479	483	13	,	,	PUNCT
ftr-479	483	14	supra	supra	PROPN
ftr-479	483	15	note	note	PROPN
ftr-479	483	16	26	26	NUM
ftr-479	483	17	,	,	PUNCT
ftr-479	483	18	at	at	ADP
ftr-479	483	19	1225	1225	NUM
ftr-479	483	20	.	.	PUNCT
ftr-479	484	1	78	78	NUM
ftr-479	484	2	.	.	PUNCT
ftr-479	485	1	s.	s.	PROPN
ftr-479	485	2	2160	2160	PROPN
ftr-479	485	3	,	,	PUNCT
ftr-479	485	4	supra	supra	PROPN
ftr-479	485	5	note	note	NOUN
ftr-479	485	6	10	10	NUM
ftr-479	485	7	,	,	PUNCT
ftr-479	485	8	§	§	PROPN
ftr-479	485	9	§	§	PROPN
ftr-479	485	10	1400(b	1400(b	NUM
ftr-479	485	11	)	)	PUNCT
ftr-479	485	12	,	,	PUNCT
ftr-479	485	13	1402(a)(1	1402(a)(1	NUM
ftr-479	485	14	)	)	PUNCT
ftr-479	485	15	;	;	PUNCT
ftr-479	485	16	technical	technical	ADJ
ftr-479	485	17	overview	overview	NOUN
ftr-479	485	18	,	,	PUNCT
ftr-479	485	19	supra	supra	PROPN
ftr-479	485	20	note	note	PROPN
ftr-479	485	21	26	26	NUM
ftr-479	485	22	,	,	PUNCT
ftr-479	485	23	at	at	ADP
ftr-479	485	24	2	2	NUM
ftr-479	485	25	,	,	PUNCT
ftr-479	485	26	5	5	NUM
ftr-479	485	27	-	-	SYM
ftr-479	485	28	6	6	NUM
ftr-479	485	29	.	.	PUNCT
ftr-479	486	1	receipts	receipt	NOUN
ftr-479	486	2	of	of	ADP
ftr-479	486	3	dividends	dividend	NOUN
ftr-479	486	4	and	and	CCONJ
ftr-479	486	5	interest	interest	NOUN
ftr-479	486	6	would	would	AUX
ftr-479	486	7	not	not	PART
ftr-479	486	8	typically	typically	ADV
ftr-479	486	9	be	be	AUX
ftr-479	486	10	subject	subject	ADJ
ftr-479	486	11	to	to	ADP
ftr-479	486	12	the	the	DET
ftr-479	486	13	bat	bat	NOUN
ftr-479	486	14	.	.	PUNCT
ftr-479	487	1	s.	s.	PROPN
ftr-479	487	2	2160	2160	NUM
ftr-479	487	3	,	,	PUNCT
ftr-479	487	4	supra	supra	NOUN
ftr-479	487	5	,	,	PUNCT
ftr-479	487	6	§	§	PROPN
ftr-479	487	7	§	§	PROPN
ftr-479	487	8	10012	10012	NUM
ftr-479	487	9	,	,	PUNCT
ftr-479	487	10	10014	10014	NUM
ftr-479	487	11	;	;	PUNCT
ftr-479	487	12	technical	technical	ADJ
ftr-479	487	13	overview	overview	NOUN
ftr-479	487	14	,	,	PUNCT
ftr-479	487	15	supra	supra	PROPN
ftr-479	487	16	note	note	NOUN
ftr-479	487	17	75	75	NUM
ftr-479	487	18	,	,	PUNCT
ftr-479	487	19	at	at	ADP
ftr-479	487	20	11	11	NUM
ftr-479	487	21	-	-	SYM
ftr-479	487	22	13	13	NUM
ftr-479	487	23	,	,	PUNCT
ftr-479	487	24	19	19	NUM
ftr-479	487	25	,	,	PUNCT
ftr-479	487	26	25	25	NUM
ftr-479	487	27	.	.	PUNCT
ftr-479	488	1	the	the	DET
ftr-479	488	2	tax	tax	NOUN
ftr-479	488	3	on	on	ADP
ftr-479	488	4	c	c	PROPN
ftr-479	488	5	corporation	corporation	NOUN
ftr-479	488	6	passive	passive	ADJ
ftr-479	488	7	income	income	NOUN
ftr-479	488	8	,	,	PUNCT
ftr-479	488	9	which	which	PRON
ftr-479	488	10	applies	apply	VERB
ftr-479	488	11	unless	unless	SCONJ
ftr-479	488	12	the	the	DET
ftr-479	488	13	income	income	NOUN
ftr-479	488	14	is	be	AUX
ftr-479	488	15	distributed	distribute	VERB
ftr-479	488	16	,	,	PUNCT
ftr-479	488	17	is	be	AUX
ftr-479	488	18	designed	design	VERB
ftr-479	488	19	to	to	PART
ftr-479	488	20	interdict	interdict	VERB
ftr-479	488	21	taxpayers	taxpayer	NOUN
ftr-479	488	22	who	who	PRON
ftr-479	488	23	would	would	AUX
ftr-479	488	24	otherwise	otherwise	ADV
ftr-479	488	25	accumulate	accumulate	VERB
ftr-479	488	26	business	business	NOUN
ftr-479	488	27	earnings	earning	NOUN
ftr-479	488	28	in	in	ADP
ftr-479	488	29	passive	passive	ADJ
ftr-479	488	30	investments	investment	NOUN
ftr-479	488	31	instead	instead	ADV
ftr-479	488	32	of	of	ADP
ftr-479	488	33	distributing	distribute	VERB
ftr-479	488	34	the	the	DET
ftr-479	488	35	earnings	earning	NOUN
ftr-479	488	36	,	,	PUNCT
ftr-479	488	37	thus	thus	ADV
ftr-479	488	38	deferring	defer	VERB
ftr-479	488	39	the	the	DET
ftr-479	488	40	individual	individual	ADJ
ftr-479	488	41	income	income	NOUN
ftr-479	488	42	tax	tax	NOUN
ftr-479	488	43	.	.	PUNCT
ftr-479	489	1	the	the	DET
ftr-479	489	2	tax	tax	NOUN
ftr-479	489	3	would	would	AUX
ftr-479	489	4	apparently	apparently	ADV
ftr-479	489	5	not	not	PART
ftr-479	489	6	reach	reach	VERB
ftr-479	489	7	passive	passive	ADJ
ftr-479	489	8	investments	investment	NOUN
ftr-479	489	9	that	that	PRON
ftr-479	489	10	produce	produce	VERB
ftr-479	489	11	only	only	ADV
ftr-479	489	12	unrealized	unrealized	ADJ
ftr-479	489	13	appreciation	appreciation	NOUN
ftr-479	489	14	.	.	PUNCT
ftr-479	490	1	see	see	VERB
ftr-479	490	2	s.	s.	PROPN
ftr-479	490	3	2160	2160	NUM
ftr-479	490	4	,	,	PUNCT
ftr-479	490	5	supra	supra	NOUN
ftr-479	490	6	,	,	PUNCT
ftr-479	490	7	§	§	PROPN
ftr-479	490	8	§	§	PROPN
ftr-479	490	9	1400(b)(1)(a	1400(b)(1)(a	NUM
ftr-479	490	10	)	)	PUNCT
ftr-479	490	11	,	,	PUNCT
ftr-479	490	12	(	(	PUNCT
ftr-479	490	13	3)(b	3)(b	NUM
ftr-479	490	14	)	)	PUNCT
ftr-479	490	15	.	.	PUNCT
ftr-479	491	1	dividends	dividend	NOUN
ftr-479	491	2	and	and	CCONJ
ftr-479	491	3	interest	interest	NOUN
ftr-479	491	4	received	receive	VERB
ftr-479	491	5	by	by	ADP
ftr-479	491	6	businesses	business	NOUN
ftr-479	491	7	in	in	ADP
ftr-479	491	8	providing	provide	VERB
ftr-479	491	9	financial	financial	ADJ
ftr-479	491	10	intermediation	intermediation	NOUN
ftr-479	491	11	services	service	NOUN
ftr-479	491	12	would	would	AUX
ftr-479	491	13	be	be	AUX
ftr-479	491	14	subject	subject	ADJ
ftr-479	491	15	to	to	ADP
ftr-479	491	16	the	the	DET
ftr-479	491	17	bat	bat	NOUN
ftr-479	491	18	but	but	CCONJ
ftr-479	491	19	not	not	PART
ftr-479	491	20	to	to	ADP
ftr-479	491	21	the	the	DET
ftr-479	491	22	passive	passive	ADJ
ftr-479	491	23	investment	investment	NOUN
ftr-479	491	24	tax	tax	NOUN
ftr-479	491	25	.	.	PUNCT
ftr-479	492	1	technical	technical	ADJ
ftr-479	492	2	overview	overview	NOUN
ftr-479	492	3	,	,	PUNCT
ftr-479	492	4	supra	supra	NOUN
ftr-479	492	5	,	,	PUNCT
ftr-479	492	6	at	at	ADP
ftr-479	492	7	3	3	NUM
ftr-479	492	8	n.6	n.6	PUNCT
ftr-479	492	9	.	.	PUNCT
ftr-479	493	1	the	the	DET
ftr-479	493	2	proposal	proposal	NOUN
ftr-479	493	3	intentionally	intentionally	ADV
ftr-479	493	4	does	do	AUX
ftr-479	493	5	not	not	PART
ftr-479	493	6	resolve	resolve	VERB
ftr-479	493	7	the	the	DET
ftr-479	493	8	issue	issue	NOUN
ftr-479	493	9	of	of	ADP
ftr-479	493	10	how	how	SCONJ
ftr-479	493	11	to	to	PART
ftr-479	493	12	apply	apply	VERB
ftr-479	493	13	these	these	DET
ftr-479	493	14	rules	rule	NOUN
ftr-479	493	15	to	to	ADP
ftr-479	493	16	businesses	business	NOUN
ftr-479	493	17	that	that	PRON
ftr-479	493	18	are	be	AUX
ftr-479	493	19	primarily	primarily	ADV
ftr-479	493	20	engaged	engage	VERB
ftr-479	493	21	in	in	ADP
ftr-479	493	22	selling	sell	VERB
ftr-479	493	23	goods	good	NOUN
ftr-479	493	24	but	but	CCONJ
ftr-479	493	25	also	also	ADV
ftr-479	493	26	receive	receive	VERB
ftr-479	493	27	substantial	substantial	ADJ
ftr-479	493	28	amounts	amount	NOUN
ftr-479	493	29	of	of	ADP
ftr-479	493	30	interest	interest	NOUN
ftr-479	493	31	on	on	ADP
ftr-479	493	32	deferred	deferred	ADJ
ftr-479	493	33	payment	payment	NOUN
ftr-479	493	34	sales	sale	NOUN
ftr-479	493	35	.	.	PUNCT
ftr-479	494	1	i	i	PRON
ftr-479	494	2	d.	d.	PROPN
ftr-479	494	3	at	at	ADP
ftr-479	494	4	19	19	NUM
ftr-479	494	5	-	-	SYM
ftr-479	494	6	20	20	NUM
ftr-479	494	7	.	.	PUNCT
ftr-479	494	8	79	79	NUM
ftr-479	494	9	.	.	PUNCT
ftr-479	495	1	s.	s.	PROPN
ftr-479	495	2	2160	2160	PROPN
ftr-479	495	3	,	,	PUNCT
ftr-479	495	4	supra	supra	PROPN
ftr-479	495	5	note	note	NOUN
ftr-479	495	6	10	10	NUM
ftr-479	495	7	,	,	PUNCT
ftr-479	495	8	§	§	PROPN
ftr-479	495	9	1402(a)(1	1402(a)(1	NUM
ftr-479	495	10	)	)	PUNCT
ftr-479	495	11	.	.	PUNCT
ftr-479	496	1	80	80	NUM
ftr-479	496	2	.	.	PUNCT
ftr-479	497	1	technical	technical	ADJ
ftr-479	497	2	overview	overview	NOUN
ftr-479	497	3	,	,	PUNCT
ftr-479	497	4	supra	supra	PROPN
ftr-479	497	5	note	note	PROPN
ftr-479	497	6	26	26	NUM
ftr-479	497	7	,	,	PUNCT
ftr-479	497	8	at	at	ADP
ftr-479	497	9	9	9	NUM
ftr-479	497	10	.	.	NUM
ftr-479	497	11	81	81	NUM
ftr-479	497	12	.	.	PUNCT
ftr-479	498	1	for	for	ADP
ftr-479	498	2	married	married	ADJ
ftr-479	498	3	persons	person	NOUN
ftr-479	498	4	filing	file	VERB
ftr-479	498	5	1994	1994	NUM
ftr-479	498	6	joint	joint	ADJ
ftr-479	498	7	returns	return	NOUN
ftr-479	498	8	,	,	PUNCT
ftr-479	498	9	the	the	DET
ftr-479	498	10	standard	standard	ADJ
ftr-479	498	11	deduction	deduction	NOUN
ftr-479	498	12	would	would	AUX
ftr-479	498	13	increase	increase	VERB
ftr-479	498	14	from	from	ADP
ftr-479	498	15	$	$	SYM
ftr-479	498	16	6,350	6,350	NUM
ftr-479	498	17	to	to	PART
ftr-479	498	18	$	$	SYM
ftr-479	498	19	15,000	15,000	NUM
ftr-479	498	20	.	.	PUNCT
ftr-479	499	1	i	i	PRON
ftr-479	499	2	d.	d.	PROPN
ftr-479	499	3	82	82	NUM
ftr-479	499	4	.	.	PUNCT
ftr-479	500	1	i	i	PRON
ftr-479	500	2	d.	d.	PROPN
ftr-479	500	3	at	at	ADP
ftr-479	500	4	9	9	NUM
ftr-479	500	5	-	-	SYM
ftr-479	500	6	10	10	NUM
ftr-479	500	7	.	.	PUNCT
ftr-479	501	1	this	this	DET
ftr-479	501	2	approach	approach	NOUN
ftr-479	501	3	avoids	avoid	VERB
ftr-479	501	4	the	the	DET
ftr-479	501	5	complexities	complexity	NOUN
ftr-479	501	6	that	that	PRON
ftr-479	501	7	arise	arise	VERB
ftr-479	501	8	when	when	SCONJ
ftr-479	501	9	exemptions	exemption	NOUN
ftr-479	501	10	or	or	CCONJ
ftr-479	501	11	multiple	multiple	ADJ
ftr-479	501	12	rates	rate	NOUN
ftr-479	501	13	are	be	AUX
ftr-479	501	14	adopted	adopt	VERB
ftr-479	501	15	to	to	PART
ftr-479	501	16	ameliorate	ameliorate	VERB
ftr-479	501	17	regressivity	regressivity	NOUN
ftr-479	501	18	.	.	PUNCT
ftr-479	502	1	see	see	VERB
ftr-479	502	2	supra	supra	ADJ
ftr-479	502	3	text	text	NOUN
ftr-479	502	4	accompanying	accompanying	ADJ
ftr-479	502	5	notes	note	NOUN
ftr-479	502	6	2224	2224	NUM
ftr-479	502	7	.	.	PUNCT
ftr-479	503	1	however	however	ADV
ftr-479	503	2	,	,	PUNCT
ftr-479	503	3	the	the	DET
ftr-479	503	4	credit	credit	NOUN
ftr-479	503	5	mechanism	mechanism	NOUN
ftr-479	503	6	creates	create	VERB
ftr-479	503	7	its	its	PRON
ftr-479	503	8	own	own	ADJ
ftr-479	503	9	complexities	complexity	NOUN
ftr-479	503	10	.	.	PUNCT
ftr-479	504	1	see	see	VERB
ftr-479	504	2	infra	infra	NOUN
ftr-479	504	3	text	text	NOUN
ftr-479	504	4	accompanying	accompanying	ADJ
ftr-479	504	5	notes	note	NOUN
ftr-479	504	6	85	85	NUM
ftr-479	504	7	,	,	PUNCT
ftr-479	504	8	102	102	NUM
ftr-479	504	9	-	-	SYM
ftr-479	504	10	03	03	NUM
ftr-479	504	11	.	.	PUNCT
ftr-479	505	1	83	83	NUM
ftr-479	505	2	.	.	PUNCT
ftr-479	506	1	technical	technical	ADJ
ftr-479	506	2	overview	overview	NOUN
ftr-479	506	3	,	,	PUNCT
ftr-479	506	4	supra	supra	PROPN
ftr-479	506	5	note	note	PROPN
ftr-479	506	6	26	26	NUM
ftr-479	506	7	,	,	PUNCT
ftr-479	506	8	at	at	ADP
ftr-479	506	9	7	7	NUM
ftr-479	506	10	n.12	n.12	NOUN
ftr-479	506	11	,	,	PUNCT
ftr-479	506	12	13	13	NUM
ftr-479	506	13	-	-	SYM
ftr-479	506	14	14	14	NUM
ftr-479	506	15	,	,	PUNCT
ftr-479	506	16	18	18	NUM
ftr-479	506	17	.	.	PUNCT
ftr-479	507	1	capitalization	capitalization	NOUN
ftr-479	507	2	and	and	CCONJ
ftr-479	507	3	capital	capital	NOUN
ftr-479	507	4	cost	cost	NOUN
ftr-479	507	5	recovery	recovery	NOUN
ftr-479	507	6	rules	rule	NOUN
ftr-479	507	7	would	would	AUX
ftr-479	507	8	continue	continue	VERB
ftr-479	507	9	to	to	PART
ftr-479	507	10	apply	apply	VERB
ftr-479	507	11	to	to	ADP
ftr-479	507	12	s	s	PROPN
ftr-479	507	13	corporations	corporation	NOUN
ftr-479	507	14	and	and	CCONJ
ftr-479	507	15	unincorporated	unincorporated	ADJ
ftr-479	507	16	businesses	business	NOUN
ftr-479	507	17	not	not	PART
ftr-479	507	18	electing	elect	VERB
ftr-479	507	19	c	c	PROPN
ftr-479	507	20	corporation	corporation	NOUN
ftr-479	507	21	treatment	treatment	NOUN
ftr-479	507	22	.	.	PUNCT
ftr-479	508	1	see	see	VERB
ftr-479	508	2	technical	technical	ADJ
ftr-479	508	3	overview	overview	NOUN
ftr-479	508	4	,	,	PUNCT
ftr-479	508	5	supra	supra	PROPN
ftr-479	508	6	note	note	PROPN
ftr-479	508	7	26	26	NUM
ftr-479	508	8	,	,	PUNCT
ftr-479	508	9	at	at	ADP
ftr-479	508	10	8	8	NUM
ftr-479	508	11	.	.	NUM
ftr-479	508	12	19951	19951	NUM
ftr-479	509	1	florida	florida	PROPN
ftr-479	509	2	tax	tax	PROPN
ftr-479	509	3	review	review	NOUN
ftr-479	509	4	deduction	deduction	NOUN
ftr-479	509	5	would	would	AUX
ftr-479	509	6	reduce	reduce	VERB
ftr-479	509	7	the	the	DET
ftr-479	509	8	number	number	NOUN
ftr-479	509	9	of	of	ADP
ftr-479	509	10	itemizers	itemizer	NOUN
ftr-479	509	11	and	and	CCONJ
ftr-479	509	12	drop	drop	VERB
ftr-479	509	13	many	many	ADJ
ftr-479	509	14	lowand	lowand	ADJ
ftr-479	509	15	middle	middle	ADJ
ftr-479	509	16	-	-	PUNCT
ftr-479	509	17	income	income	NOUN
ftr-479	509	18	taxpayers	taxpayer	NOUN
ftr-479	509	19	out	out	ADP
ftr-479	509	20	of	of	ADP
ftr-479	509	21	the	the	DET
ftr-479	509	22	income	income	NOUN
ftr-479	509	23	tax	tax	NOUN
ftr-479	509	24	system,84	system,84	VERB
ftr-479	509	25	except	except	SCONJ
ftr-479	509	26	for	for	ADP
ftr-479	509	27	those	those	PRON
ftr-479	509	28	required	require	VERB
ftr-479	509	29	to	to	PART
ftr-479	509	30	file	file	VERB
ftr-479	509	31	returns	return	NOUN
ftr-479	509	32	or	or	CCONJ
ftr-479	509	33	advance	advance	NOUN
ftr-479	509	34	refund	refund	NOUN
ftr-479	509	35	eligibility	eligibility	NOUN
ftr-479	509	36	certificates	certificate	NOUN
ftr-479	509	37	in	in	ADP
ftr-479	509	38	order	order	NOUN
ftr-479	509	39	to	to	PART
ftr-479	509	40	get	get	VERB
ftr-479	509	41	a	a	DET
ftr-479	509	42	bat	bat	NOUN
ftr-479	509	43	credit	credit	NOUN
ftr-479	509	44	refund	refund	NOUN
ftr-479	509	45	through	through	ADP
ftr-479	509	46	the	the	DET
ftr-479	509	47	income	income	NOUN
ftr-479	509	48	tax	tax	NOUN
ftr-479	509	49	system.85	system.85	NOUN
ftr-479	509	50	1	1	NUM
ftr-479	509	51	.	.	PUNCT
ftr-479	509	52	complexities	complexity	NOUN
ftr-479	509	53	preserved	preserve	VERB
ftr-479	509	54	and	and	CCONJ
ftr-479	509	55	expanded	expand	VERB
ftr-479	509	56	by	by	ADP
ftr-479	509	57	danforth	danforth	PROPN
ftr-479	509	58	-	-	PUNCT
ftr-479	509	59	boren.-the	boren.-the	PRON
ftr-479	509	60	danforth	danforth	PROPN
ftr-479	509	61	-	-	PUNCT
ftr-479	509	62	boren	boren	PROPN
ftr-479	509	63	proposal	proposal	NOUN
ftr-479	509	64	preserves	preserve	NOUN
ftr-479	509	65	and	and	CCONJ
ftr-479	509	66	expands	expand	VERB
ftr-479	509	67	some	some	DET
ftr-479	509	68	important	important	ADJ
ftr-479	509	69	complexities	complexity	NOUN
ftr-479	509	70	.	.	PUNCT
ftr-479	510	1	although	although	SCONJ
ftr-479	510	2	it	it	PRON
ftr-479	510	3	reduces	reduce	VERB
ftr-479	510	4	the	the	DET
ftr-479	510	5	oasdi	oasdi	NOUN
ftr-479	510	6	taxes	taxis	NOUN
ftr-479	510	7	,	,	PUNCT
ftr-479	510	8	it	it	PRON
ftr-479	510	9	otherwise	otherwise	ADV
ftr-479	510	10	leaves	leave	VERB
ftr-479	510	11	that	that	SCONJ
ftr-479	510	12	taxing	tax	VERB
ftr-479	510	13	regime	regime	NOUN
ftr-479	510	14	intact	intact	ADJ
ftr-479	510	15	.	.	PUNCT
ftr-479	511	1	the	the	DET
ftr-479	511	2	proposal	proposal	NOUN
ftr-479	511	3	also	also	ADV
ftr-479	511	4	continues	continue	VERB
ftr-479	511	5	the	the	DET
ftr-479	511	6	individual	individual	ADJ
ftr-479	511	7	income	income	NOUN
ftr-479	511	8	tax	tax	NOUN
ftr-479	511	9	.	.	PUNCT
ftr-479	512	1	for	for	ADP
ftr-479	512	2	purposes	purpose	NOUN
ftr-479	512	3	of	of	ADP
ftr-479	512	4	determining	determine	VERB
ftr-479	512	5	whether	whether	SCONJ
ftr-479	512	6	distributions	distribution	NOUN
ftr-479	512	7	of	of	ADP
ftr-479	512	8	business	business	NOUN
ftr-479	512	9	earnings	earning	NOUN
ftr-479	512	10	are	be	AUX
ftr-479	512	11	subject	subject	ADJ
ftr-479	512	12	to	to	ADP
ftr-479	512	13	the	the	DET
ftr-479	512	14	individual	individual	ADJ
ftr-479	512	15	income	income	NOUN
ftr-479	512	16	tax	tax	NOUN
ftr-479	512	17	,	,	PUNCT
ftr-479	512	18	the	the	DET
ftr-479	512	19	proposal	proposal	NOUN
ftr-479	512	20	would	would	AUX
ftr-479	512	21	continue	continue	VERB
ftr-479	512	22	the	the	DET
ftr-479	512	23	rules	rule	NOUN
ftr-479	512	24	on	on	ADP
ftr-479	512	25	stock	stock	NOUN
ftr-479	512	26	dividends	dividend	NOUN
ftr-479	512	27	and	and	CCONJ
ftr-479	512	28	extend	extend	VERB
ftr-479	512	29	them	they	PRON
ftr-479	512	30	to	to	ADP
ftr-479	512	31	distributions	distribution	NOUN
ftr-479	512	32	by	by	ADP
ftr-479	512	33	electing	elect	VERB
ftr-479	512	34	unincorporated	unincorporated	ADJ
ftr-479	512	35	businesses.8	businesses.8	PROPN
ftr-479	512	36	6	6	NUM
ftr-479	512	37	to	to	PART
ftr-479	512	38	determine	determine	VERB
ftr-479	512	39	the	the	DET
ftr-479	512	40	individual	individual	ADJ
ftr-479	512	41	income	income	NOUN
ftr-479	512	42	tax	tax	NOUN
ftr-479	512	43	consequences	consequence	NOUN
ftr-479	512	44	of	of	ADP
ftr-479	512	45	corporate	corporate	ADJ
ftr-479	512	46	distributions	distribution	NOUN
ftr-479	512	47	,	,	PUNCT
ftr-479	512	48	the	the	DET
ftr-479	512	49	proposal	proposal	NOUN
ftr-479	512	50	would	would	AUX
ftr-479	512	51	preserve	preserve	VERB
ftr-479	512	52	the	the	DET
ftr-479	512	53	corporate	corporate	ADJ
ftr-479	512	54	tax	tax	NOUN
ftr-479	512	55	rules	rule	NOUN
ftr-479	512	56	on	on	ADP
ftr-479	512	57	(	(	PUNCT
ftr-479	512	58	1	1	X
ftr-479	512	59	)	)	PUNCT
ftr-479	512	60	distributions	distribution	NOUN
ftr-479	512	61	in	in	ADP
ftr-479	512	62	excess	excess	NOUN
ftr-479	512	63	of	of	ADP
ftr-479	512	64	earnings	earning	NOUN
ftr-479	512	65	and	and	CCONJ
ftr-479	512	66	profits,87	profits,87	NOUN
ftr-479	512	67	(	(	PUNCT
ftr-479	512	68	2	2	NUM
ftr-479	512	69	)	)	PUNCT
ftr-479	512	70	distributions	distribution	NOUN
ftr-479	512	71	in	in	ADP
ftr-479	512	72	full	full	ADJ
ftr-479	512	73	or	or	CCONJ
ftr-479	512	74	partial	partial	ADJ
ftr-479	512	75	liquidation	liquidation	NOUN
ftr-479	512	76	of	of	ADP
ftr-479	512	77	a	a	DET
ftr-479	512	78	corporation,88	corporation,88	NOUN
ftr-479	512	79	and	and	CCONJ
ftr-479	512	80	(	(	PUNCT
ftr-479	512	81	3	3	X
ftr-479	512	82	)	)	PUNCT
ftr-479	512	83	distributions	distribution	NOUN
ftr-479	512	84	in	in	ADP
ftr-479	512	85	complete	complete	ADJ
ftr-479	512	86	redemption	redemption	NOUN
ftr-479	512	87	of	of	ADP
ftr-479	512	88	a	a	DET
ftr-479	512	89	shareholder	shareholder	NOUN
ftr-479	512	90	's	's	PART
ftr-479	512	91	stock	stock	NOUN
ftr-479	512	92	.	.	PUNCT
ftr-479	513	1	9	9	NUM
ftr-479	513	2	the	the	DET
ftr-479	513	3	proposal	proposal	NOUN
ftr-479	513	4	would	would	AUX
ftr-479	513	5	also	also	ADV
ftr-479	513	6	make	make	VERB
ftr-479	513	7	these	these	DET
ftr-479	513	8	rules	rule	NOUN
ftr-479	513	9	applicable	applicable	ADJ
ftr-479	513	10	to	to	ADP
ftr-479	513	11	distributions	distribution	NOUN
ftr-479	513	12	by	by	ADP
ftr-479	513	13	electing	elect	VERB
ftr-479	513	14	s	s	PART
ftr-479	513	15	corporations	corporation	NOUN
ftr-479	513	16	and	and	CCONJ
ftr-479	513	17	electing	elect	VERB
ftr-479	513	18	unincorporated	unincorporated	ADJ
ftr-479	513	19	businesses	business	NOUN
ftr-479	513	20	.	.	PUNCT
ftr-479	514	1	9	9	NUM
ftr-479	514	2	in	in	ADP
ftr-479	514	3	addition	addition	NOUN
ftr-479	514	4	,	,	PUNCT
ftr-479	514	5	the	the	DET
ftr-479	514	6	proposal	proposal	NOUN
ftr-479	514	7	would	would	AUX
ftr-479	514	8	apparently	apparently	ADV
ftr-479	514	9	preserve	preserve	VERB
ftr-479	514	10	the	the	DET
ftr-479	514	11	anti	anti	ADJ
ftr-479	514	12	-	-	ADJ
ftr-479	514	13	general	general	ADJ
ftr-479	514	14	utilities	utility	NOUN
ftr-479	514	15	rules	rule	NOUN
ftr-479	514	16	of	of	ADP
ftr-479	514	17	sections	section	NOUN
ftr-479	514	18	311(b	311(b	NUM
ftr-479	514	19	)	)	PUNCT
ftr-479	514	20	,	,	PUNCT
ftr-479	514	21	336	336	NUM
ftr-479	514	22	,	,	PUNCT
ftr-479	514	23	and	and	CCONJ
ftr-479	514	24	337	337	NUM
ftr-479	514	25	for	for	ADP
ftr-479	514	26	purposes	purpose	NOUN
ftr-479	514	27	of	of	ADP
ftr-479	514	28	measuring	measure	VERB
ftr-479	514	29	the	the	DET
ftr-479	514	30	gross	gross	ADJ
ftr-479	514	31	receipts	receipt	NOUN
ftr-479	514	32	of	of	ADP
ftr-479	514	33	corporate	corporate	ADJ
ftr-479	514	34	and	and	CCONJ
ftr-479	514	35	electing	elect	VERB
ftr-479	514	36	noncorporate	noncorporate	ADJ
ftr-479	514	37	businesses	business	NOUN
ftr-479	514	38	under	under	ADP
ftr-479	514	39	the	the	DET
ftr-479	514	40	bat,9	bat,9	ADJ
ftr-479	514	41	'	'	PUNCT
ftr-479	514	42	and	and	CCONJ
ftr-479	514	43	the	the	DET
ftr-479	514	44	rules	rule	NOUN
ftr-479	514	45	on	on	ADP
ftr-479	514	46	corpo84	corpo84	NOUN
ftr-479	514	47	.	.	PUNCT
ftr-479	515	1	see	see	VERB
ftr-479	515	2	supra	supra	ADJ
ftr-479	515	3	text	text	NOUN
ftr-479	515	4	accompanying	accompanying	ADJ
ftr-479	515	5	notes	note	NOUN
ftr-479	515	6	69	69	NUM
ftr-479	515	7	-	-	SYM
ftr-479	515	8	71	71	NUM
ftr-479	515	9	.	.	NOUN
ftr-479	515	10	85	85	NUM
ftr-479	515	11	.	.	PUNCT
ftr-479	516	1	see	see	VERB
ftr-479	516	2	technical	technical	ADJ
ftr-479	516	3	overview	overview	NOUN
ftr-479	516	4	,	,	PUNCT
ftr-479	516	5	supra	supra	PROPN
ftr-479	516	6	note	note	PROPN
ftr-479	516	7	26	26	NUM
ftr-479	516	8	,	,	PUNCT
ftr-479	516	9	at	at	ADP
ftr-479	516	10	9	9	NUM
ftr-479	516	11	-	-	SYM
ftr-479	516	12	10	10	NUM
ftr-479	516	13	and	and	CCONJ
ftr-479	516	14	supra	supra	PROPN
ftr-479	516	15	note	note	NOUN
ftr-479	516	16	71	71	NUM
ftr-479	516	17	.	.	NOUN
ftr-479	516	18	86	86	NUM
ftr-479	516	19	.	.	PUNCT
ftr-479	517	1	irc	irc	PROPN
ftr-479	517	2	§	§	PROPN
ftr-479	517	3	305	305	NUM
ftr-479	517	4	;	;	PUNCT
ftr-479	517	5	s.	s.	PROPN
ftr-479	517	6	2160	2160	NUM
ftr-479	517	7	,	,	PUNCT
ftr-479	517	8	supra	supra	PROPN
ftr-479	517	9	note	note	NOUN
ftr-479	517	10	10	10	NUM
ftr-479	517	11	,	,	PUNCT
ftr-479	517	12	§	§	PROPN
ftr-479	517	13	§	§	PROPN
ftr-479	517	14	1402(a	1402(a	NOUN
ftr-479	517	15	)	)	PUNCT
ftr-479	517	16	,	,	PUNCT
ftr-479	517	17	(	(	PUNCT
ftr-479	517	18	c)(2	c)(2	X
ftr-479	517	19	)	)	PUNCT
ftr-479	517	20	;	;	PUNCT
ftr-479	517	21	technical	technical	ADJ
ftr-479	517	22	overview	overview	NOUN
ftr-479	517	23	,	,	PUNCT
ftr-479	517	24	supra	supra	PROPN
ftr-479	517	25	note	note	NOUN
ftr-479	517	26	26	26	NUM
ftr-479	517	27	.	.	PUNCT
ftr-479	518	1	at	at	ADP
ftr-479	518	2	8	8	NUM
ftr-479	518	3	.	.	PUNCT
ftr-479	519	1	this	this	PRON
ftr-479	519	2	may	may	AUX
ftr-479	519	3	require	require	VERB
ftr-479	519	4	preservation	preservation	NOUN
ftr-479	519	5	of	of	ADP
ftr-479	519	6	§	§	PROPN
ftr-479	519	7	306	306	NUM
ftr-479	519	8	.	.	PUNCT
ftr-479	520	1	87	87	NUM
ftr-479	520	2	.	.	PUNCT
ftr-479	521	1	irc	irc	PROPN
ftr-479	521	2	§	§	PROPN
ftr-479	521	3	301(c)(2	301(c)(2	NUM
ftr-479	521	4	)	)	PUNCT
ftr-479	521	5	,	,	PUNCT
ftr-479	521	6	(	(	PUNCT
ftr-479	521	7	3	3	NUM
ftr-479	521	8	)	)	PUNCT
ftr-479	521	9	;	;	PUNCT
ftr-479	521	10	technical	technical	ADJ
ftr-479	521	11	overview	overview	NOUN
ftr-479	521	12	,	,	PUNCT
ftr-479	521	13	supra	supra	PROPN
ftr-479	521	14	note	note	PROPN
ftr-479	521	15	26	26	NUM
ftr-479	521	16	,	,	PUNCT
ftr-479	521	17	at	at	ADP
ftr-479	521	18	6	6	NUM
ftr-479	521	19	-	-	SYM
ftr-479	521	20	8	8	NUM
ftr-479	521	21	.	.	PUNCT
ftr-479	522	1	these	these	DET
ftr-479	522	2	rules	rule	NOUN
ftr-479	522	3	would	would	AUX
ftr-479	522	4	apply	apply	VERB
ftr-479	522	5	only	only	ADV
ftr-479	522	6	if	if	SCONJ
ftr-479	522	7	the	the	DET
ftr-479	522	8	corporation	corporation	NOUN
ftr-479	522	9	maintains	maintain	VERB
ftr-479	522	10	adequate	adequate	ADJ
ftr-479	522	11	records	record	NOUN
ftr-479	522	12	of	of	ADP
ftr-479	522	13	earnings	earning	NOUN
ftr-479	522	14	and	and	CCONJ
ftr-479	522	15	profits	profit	NOUN
ftr-479	522	16	.	.	PUNCT
ftr-479	523	1	88	88	NUM
ftr-479	523	2	.	.	PUNCT
ftr-479	524	1	irc	irc	PROPN
ftr-479	524	2	§	§	PROPN
ftr-479	524	3	331	331	NUM
ftr-479	524	4	-	-	NUM
ftr-479	524	5	346	346	NUM
ftr-479	524	6	;	;	PUNCT
ftr-479	524	7	technical	technical	ADJ
ftr-479	524	8	overview	overview	NOUN
ftr-479	524	9	,	,	PUNCT
ftr-479	524	10	supra	supra	PROPN
ftr-479	524	11	note	note	PROPN
ftr-479	524	12	26	26	NUM
ftr-479	524	13	,	,	PUNCT
ftr-479	524	14	at	at	ADP
ftr-479	524	15	6	6	NUM
ftr-479	524	16	-	-	SYM
ftr-479	524	17	8	8	NUM
ftr-479	524	18	.	.	NUM
ftr-479	524	19	89	89	NUM
ftr-479	524	20	.	.	PUNCT
ftr-479	525	1	irc	irc	PROPN
ftr-479	525	2	§	§	PROPN
ftr-479	525	3	302(b)(3	302(b)(3	NUM
ftr-479	525	4	)	)	PUNCT
ftr-479	525	5	;	;	PUNCT
ftr-479	525	6	technical	technical	ADJ
ftr-479	525	7	overview	overview	NOUN
ftr-479	525	8	,	,	PUNCT
ftr-479	525	9	supra	supra	PROPN
ftr-479	525	10	note	note	PROPN
ftr-479	525	11	26	26	NUM
ftr-479	525	12	,	,	PUNCT
ftr-479	525	13	at	at	ADP
ftr-479	525	14	6	6	NUM
ftr-479	525	15	-	-	SYM
ftr-479	525	16	8	8	NUM
ftr-479	525	17	.	.	PUNCT
ftr-479	526	1	the	the	DET
ftr-479	526	2	retention	retention	NOUN
ftr-479	526	3	of	of	ADP
ftr-479	526	4	§	§	PROPN
ftr-479	526	5	302(b)(3	302(b)(3	NUM
ftr-479	526	6	)	)	PUNCT
ftr-479	526	7	would	would	AUX
ftr-479	526	8	seem	seem	VERB
ftr-479	526	9	to	to	PART
ftr-479	526	10	require	require	VERB
ftr-479	526	11	preservation	preservation	NOUN
ftr-479	526	12	of	of	ADP
ftr-479	526	13	§	§	PROPN
ftr-479	526	14	§	§	NOUN
ftr-479	526	15	302(c)(2	302(c)(2	NUM
ftr-479	526	16	)	)	PUNCT
ftr-479	526	17	,	,	PUNCT
ftr-479	526	18	318	318	NUM
ftr-479	526	19	,	,	PUNCT
ftr-479	526	20	and	and	CCONJ
ftr-479	526	21	304	304	NUM
ftr-479	526	22	.	.	PUNCT
ftr-479	527	1	section	section	NOUN
ftr-479	527	2	303	303	NUM
ftr-479	527	3	would	would	AUX
ftr-479	527	4	also	also	ADV
ftr-479	527	5	probably	probably	ADV
ftr-479	527	6	persist	persist	VERB
ftr-479	527	7	in	in	ADP
ftr-479	527	8	a	a	DET
ftr-479	527	9	danforth	danforth	PROPN
ftr-479	527	10	-	-	PUNCT
ftr-479	527	11	boren	boren	PROPN
ftr-479	527	12	world	world	NOUN
ftr-479	527	13	.	.	PUNCT
ftr-479	528	1	see	see	VERB
ftr-479	528	2	supra	supra	PROPN
ftr-479	528	3	note	note	PROPN
ftr-479	528	4	66	66	NUM
ftr-479	528	5	.	.	PUNCT
ftr-479	529	1	90	90	NUM
ftr-479	529	2	.	.	PUNCT
ftr-479	530	1	s.	s.	PROPN
ftr-479	530	2	2160	2160	PROPN
ftr-479	530	3	,	,	PUNCT
ftr-479	530	4	supra	supra	PROPN
ftr-479	530	5	note	note	NOUN
ftr-479	530	6	10	10	NUM
ftr-479	530	7	,	,	PUNCT
ftr-479	530	8	§	§	PROPN
ftr-479	530	9	§	§	PROPN
ftr-479	530	10	1402(a	1402(a	NOUN
ftr-479	530	11	)	)	PUNCT
ftr-479	530	12	,	,	PUNCT
ftr-479	530	13	(	(	PUNCT
ftr-479	530	14	c)(2	c)(2	X
ftr-479	530	15	)	)	PUNCT
ftr-479	530	16	;	;	PUNCT
ftr-479	530	17	technical	technical	ADJ
ftr-479	530	18	overview	overview	NOUN
ftr-479	530	19	,	,	PUNCT
ftr-479	530	20	supra	supra	PROPN
ftr-479	530	21	note	note	PROPN
ftr-479	530	22	26	26	NUM
ftr-479	530	23	,	,	PUNCT
ftr-479	530	24	at	at	ADP
ftr-479	530	25	i.	i.	PROPN
ftr-479	530	26	the	the	DET
ftr-479	530	27	proposed	propose	VERB
ftr-479	530	28	statute	statute	NOUN
ftr-479	530	29	provides	provide	VERB
ftr-479	530	30	that	that	SCONJ
ftr-479	530	31	"	"	PUNCT
ftr-479	530	32	all	all	DET
ftr-479	530	33	distributions	distribution	NOUN
ftr-479	530	34	made	make	VERB
ftr-479	530	35	by	by	ADP
ftr-479	530	36	a	a	DET
ftr-479	530	37	corporation	corporation	NOUN
ftr-479	530	38	to	to	ADP
ftr-479	530	39	a	a	DET
ftr-479	530	40	shareholder	shareholder	NOUN
ftr-479	530	41	with	with	ADP
ftr-479	530	42	respect	respect	NOUN
ftr-479	530	43	to	to	ADP
ftr-479	530	44	its	its	PRON
ftr-479	530	45	stock	stock	NOUN
ftr-479	530	46	shall	shall	AUX
ftr-479	530	47	be	be	AUX
ftr-479	530	48	treated	treat	VERB
ftr-479	530	49	as	as	ADP
ftr-479	530	50	ordinary	ordinary	ADJ
ftr-479	530	51	income	income	NOUN
ftr-479	530	52	,	,	PUNCT
ftr-479	530	53	"	"	PUNCT
ftr-479	530	54	except	except	SCONJ
ftr-479	530	55	distributions	distribution	NOUN
ftr-479	530	56	in	in	ADP
ftr-479	530	57	excess	excess	NOUN
ftr-479	530	58	of	of	ADP
ftr-479	530	59	earnings	earning	NOUN
ftr-479	530	60	and	and	CCONJ
ftr-479	530	61	profits	profit	NOUN
ftr-479	530	62	,	,	PUNCT
ftr-479	530	63	in	in	ADP
ftr-479	530	64	full	full	ADJ
ftr-479	530	65	or	or	CCONJ
ftr-479	530	66	partial	partial	ADJ
ftr-479	530	67	liquidation	liquidation	NOUN
ftr-479	530	68	,	,	PUNCT
ftr-479	530	69	and	and	CCONJ
ftr-479	530	70	in	in	ADP
ftr-479	530	71	complete	complete	ADJ
ftr-479	530	72	redemption	redemption	NOUN
ftr-479	530	73	of	of	ADP
ftr-479	530	74	a	a	DET
ftr-479	530	75	shareholder	shareholder	NOUN
ftr-479	530	76	's	's	PART
ftr-479	530	77	stock	stock	NOUN
ftr-479	530	78	.	.	PUNCT
ftr-479	531	1	s.	s.	PROPN
ftr-479	531	2	2160	2160	NUM
ftr-479	531	3	,	,	PUNCT
ftr-479	531	4	supra	supra	PROPN
ftr-479	531	5	,	,	PUNCT
ftr-479	531	6	§	§	PROPN
ftr-479	531	7	1401	1401	NUM
ftr-479	531	8	.	.	PUNCT
ftr-479	532	1	however	however	ADV
ftr-479	532	2	,	,	PUNCT
ftr-479	532	3	the	the	DET
ftr-479	532	4	technical	technical	ADJ
ftr-479	532	5	overview	overview	NOUN
ftr-479	532	6	states	state	VERB
ftr-479	532	7	that	that	SCONJ
ftr-479	532	8	"	"	PUNCT
ftr-479	532	9	the	the	DET
ftr-479	532	10	bill	bill	NOUN
ftr-479	532	11	is	be	AUX
ftr-479	532	12	not	not	PART
ftr-479	532	13	intended	intend	VERB
ftr-479	532	14	to	to	PART
ftr-479	532	15	change	change	VERB
ftr-479	532	16	present	present	ADJ
ftr-479	532	17	law	law	NOUN
ftr-479	532	18	as	as	ADP
ftr-479	532	19	to	to	ADP
ftr-479	532	20	whether	whether	SCONJ
ftr-479	532	21	or	or	CCONJ
ftr-479	532	22	when	when	SCONJ
ftr-479	532	23	distributions	distribution	NOUN
ftr-479	532	24	are	be	AUX
ftr-479	532	25	taxable	taxable	ADJ
ftr-479	532	26	.	.	PUNCT
ftr-479	533	1	thus	thus	ADV
ftr-479	533	2	,	,	PUNCT
ftr-479	533	3	for	for	ADP
ftr-479	533	4	example	example	NOUN
ftr-479	533	5	,	,	PUNCT
ftr-479	533	6	proportionate	proportionate	ADJ
ftr-479	533	7	stock	stock	NOUN
ftr-479	533	8	distributions	distribution	NOUN
ftr-479	533	9	would	would	AUX
ftr-479	533	10	continue	continue	VERB
ftr-479	533	11	to	to	PART
ftr-479	533	12	be	be	AUX
ftr-479	533	13	excluded	exclude	VERB
ftr-479	533	14	from	from	ADP
ftr-479	533	15	gross	gross	ADJ
ftr-479	533	16	income	income	NOUN
ftr-479	533	17	....	....	PUNCT
ftr-479	534	1	technical	technical	ADJ
ftr-479	534	2	overview	overview	NOUN
ftr-479	534	3	,	,	PUNCT
ftr-479	534	4	supra	supra	PROPN
ftr-479	534	5	note	note	NOUN
ftr-479	534	6	75	75	NUM
ftr-479	534	7	,	,	PUNCT
ftr-479	534	8	at	at	ADP
ftr-479	534	9	8	8	NUM
ftr-479	534	10	.	.	PUNCT
ftr-479	535	1	this	this	PRON
ftr-479	535	2	suggests	suggest	VERB
ftr-479	535	3	that	that	SCONJ
ftr-479	535	4	§	§	PROPN
ftr-479	535	5	§	§	PROPN
ftr-479	535	6	354	354	NUM
ftr-479	535	7	,	,	PUNCT
ftr-479	535	8	355	355	NUM
ftr-479	535	9	,	,	PUNCT
ftr-479	535	10	and	and	CCONJ
ftr-479	535	11	356	356	NUM
ftr-479	535	12	would	would	AUX
ftr-479	535	13	be	be	AUX
ftr-479	535	14	preserved	preserve	VERB
ftr-479	535	15	under	under	ADP
ftr-479	535	16	the	the	DET
ftr-479	535	17	proposal	proposal	NOUN
ftr-479	535	18	.	.	PUNCT
ftr-479	536	1	if	if	SCONJ
ftr-479	536	2	this	this	DET
ftr-479	536	3	supposition	supposition	NOUN
ftr-479	536	4	is	be	AUX
ftr-479	536	5	correct	correct	ADJ
ftr-479	536	6	,	,	PUNCT
ftr-479	536	7	§	§	PROPN
ftr-479	536	8	§	§	PROPN
ftr-479	536	9	354	354	NUM
ftr-479	536	10	,	,	PUNCT
ftr-479	536	11	355	355	NUM
ftr-479	536	12	,	,	PUNCT
ftr-479	536	13	and	and	CCONJ
ftr-479	536	14	356	356	NUM
ftr-479	536	15	would	would	AUX
ftr-479	536	16	also	also	ADV
ftr-479	536	17	be	be	AUX
ftr-479	536	18	extended	extend	VERB
ftr-479	536	19	to	to	ADP
ftr-479	536	20	electing	elect	VERB
ftr-479	536	21	unincorporated	unincorporated	ADJ
ftr-479	536	22	businesses	business	NOUN
ftr-479	536	23	.	.	PUNCT
ftr-479	537	1	s.	s.	PROPN
ftr-479	537	2	2160	2160	NUM
ftr-479	537	3	,	,	PUNCT
ftr-479	537	4	supra	supra	PROPN
ftr-479	537	5	,	,	PUNCT
ftr-479	537	6	§	§	PROPN
ftr-479	537	7	1402(a)(2	1402(a)(2	NUM
ftr-479	537	8	)	)	PUNCT
ftr-479	537	9	.	.	PUNCT
ftr-479	538	1	91	91	NUM
ftr-479	538	2	.	.	PUNCT
ftr-479	539	1	see	see	VERB
ftr-479	539	2	s.	s.	PROPN
ftr-479	539	3	2160	2160	PROPN
ftr-479	539	4	,	,	PUNCT
ftr-479	539	5	supra	supra	PROPN
ftr-479	539	6	note	note	NOUN
ftr-479	539	7	10	10	NUM
ftr-479	539	8	,	,	PUNCT
ftr-479	539	9	§	§	PROPN
ftr-479	539	10	1402(a)(1	1402(a)(1	NUM
ftr-479	539	11	)	)	PUNCT
ftr-479	539	12	,	,	PUNCT
ftr-479	539	13	(	(	PUNCT
ftr-479	539	14	c)(2	c)(2	X
ftr-479	539	15	)	)	PUNCT
ftr-479	539	16	;	;	PUNCT
ftr-479	539	17	technical	technical	ADJ
ftr-479	539	18	overview	overview	NOUN
ftr-479	539	19	,	,	PUNCT
ftr-479	539	20	supra	supra	PROPN
ftr-479	539	21	note	note	PROPN
ftr-479	539	22	26	26	NUM
ftr-479	539	23	,	,	PUNCT
ftr-479	539	24	at	at	ADP
ftr-479	539	25	8	8	NUM
ftr-479	539	26	,	,	PUNCT
ftr-479	539	27	11	11	NUM
ftr-479	539	28	-	-	SYM
ftr-479	539	29	13	13	NUM
ftr-479	539	30	.	.	PUNCT
ftr-479	540	1	[	[	X
ftr-479	540	2	vol	vol	NOUN
ftr-479	540	3	2:7	2:7	NUM
ftr-479	540	4	scoping	scope	VERB
ftr-479	540	5	out	out	ADP
ftr-479	540	6	the	the	DET
ftr-479	540	7	uncertain	uncertain	ADJ
ftr-479	540	8	simplification	simplification	NOUN
ftr-479	540	9	effects	effect	NOUN
ftr-479	540	10	rate	rate	NOUN
ftr-479	540	11	formations	formation	NOUN
ftr-479	540	12	and	and	CCONJ
ftr-479	540	13	reorganizations	reorganization	NOUN
ftr-479	540	14	would	would	AUX
ftr-479	540	15	apply	apply	VERB
ftr-479	540	16	to	to	PART
ftr-479	540	17	identify	identify	VERB
ftr-479	540	18	transactions	transaction	NOUN
ftr-479	540	19	of	of	ADP
ftr-479	540	20	corporate	corporate	ADJ
ftr-479	540	21	and	and	CCONJ
ftr-479	540	22	electing	elect	VERB
ftr-479	540	23	noncorporate	noncorporate	ADJ
ftr-479	540	24	businesses	business	NOUN
ftr-479	540	25	to	to	PART
ftr-479	540	26	be	be	AUX
ftr-479	540	27	ignored	ignore	VERB
ftr-479	540	28	for	for	ADP
ftr-479	540	29	bat	bat	NOUN
ftr-479	540	30	purposes.92	purposes.92	NOUN
ftr-479	540	31	in	in	ADP
ftr-479	540	32	addition	addition	NOUN
ftr-479	540	33	to	to	ADP
ftr-479	540	34	the	the	DET
ftr-479	540	35	continuation	continuation	NOUN
ftr-479	540	36	and	and	CCONJ
ftr-479	540	37	expansion	expansion	NOUN
ftr-479	540	38	of	of	ADP
ftr-479	540	39	these	these	DET
ftr-479	540	40	complex	complex	ADJ
ftr-479	540	41	corporate	corporate	ADJ
ftr-479	540	42	tax	tax	NOUN
ftr-479	540	43	rules	rule	NOUN
ftr-479	540	44	,	,	PUNCT
ftr-479	540	45	the	the	DET
ftr-479	540	46	bat	bat	NOUN
ftr-479	540	47	portion	portion	NOUN
ftr-479	540	48	of	of	ADP
ftr-479	540	49	the	the	DET
ftr-479	540	50	proposal	proposal	NOUN
ftr-479	540	51	would	would	AUX
ftr-479	540	52	utilize	utilize	VERB
ftr-479	540	53	much	much	ADJ
ftr-479	540	54	of	of	ADP
ftr-479	540	55	the	the	DET
ftr-479	540	56	income	income	NOUN
ftr-479	540	57	tax	tax	NOUN
ftr-479	540	58	law	law	NOUN
ftr-479	540	59	regarding	regard	VERB
ftr-479	540	60	accounting	accounting	NOUN
ftr-479	540	61	periods	period	NOUN
ftr-479	540	62	and	and	CCONJ
ftr-479	540	63	methods	method	NOUN
ftr-479	540	64	,	,	PUNCT
ftr-479	540	65	as	as	ADV
ftr-479	540	66	well	well	ADV
ftr-479	540	67	as	as	ADP
ftr-479	540	68	a	a	DET
ftr-479	540	69	rule	rule	NOUN
ftr-479	540	70	requiring	require	VERB
ftr-479	540	71	the	the	DET
ftr-479	540	72	"	"	PUNCT
ftr-479	540	73	clear	clear	ADJ
ftr-479	540	74	reflection	reflection	NOUN
ftr-479	540	75	"	"	PUNCT
ftr-479	540	76	of	of	ADP
ftr-479	540	77	gross	gross	ADJ
ftr-479	540	78	sales	sale	NOUN
ftr-479	540	79	and	and	CCONJ
ftr-479	540	80	business	business	NOUN
ftr-479	540	81	purchases	purchase	NOUN
ftr-479	540	82	.	.	PUNCT
ftr-479	541	1	93	93	NUM
ftr-479	541	2	the	the	DET
ftr-479	541	3	bat	bat	NOUN
ftr-479	541	4	would	would	AUX
ftr-479	541	5	also	also	ADV
ftr-479	541	6	require	require	VERB
ftr-479	541	7	imputed	impute	VERB
ftr-479	541	8	interest	interest	NOUN
ftr-479	541	9	rules	rule	NOUN
ftr-479	541	10	.	.	PUNCT
ftr-479	541	11	'	'	PUNCT
ftr-479	542	1	2	2	NUM
ftr-479	542	2	.	.	X
ftr-479	542	3	new	new	ADJ
ftr-479	542	4	complexities	complexity	NOUN
ftr-479	542	5	created	create	VERB
ftr-479	542	6	by	by	ADP
ftr-479	542	7	danforth	danforth	NOUN
ftr-479	542	8	-	-	PUNCT
ftr-479	542	9	boren.-regrettably	boren.-regrettably	PROPN
ftr-479	542	10	,	,	PUNCT
ftr-479	542	11	the	the	DET
ftr-479	542	12	danforth	danforth	PROPN
ftr-479	542	13	-	-	PUNCT
ftr-479	542	14	boren	boren	PROPN
ftr-479	542	15	proposal	proposal	NOUN
ftr-479	542	16	also	also	ADV
ftr-479	542	17	imposes	impose	VERB
ftr-479	542	18	new	new	ADJ
ftr-479	542	19	complexity	complexity	NOUN
ftr-479	542	20	.	.	PUNCT
ftr-479	543	1	for	for	ADP
ftr-479	543	2	example	example	NOUN
ftr-479	543	3	,	,	PUNCT
ftr-479	543	4	if	if	SCONJ
ftr-479	543	5	a	a	DET
ftr-479	543	6	sole	sole	ADJ
ftr-479	543	7	proprietorship	proprietorship	NOUN
ftr-479	543	8	,	,	PUNCT
ftr-479	543	9	partnership	partnership	NOUN
ftr-479	543	10	,	,	PUNCT
ftr-479	543	11	or	or	CCONJ
ftr-479	543	12	s	s	VERB
ftr-479	543	13	corporation	corporation	NOUN
ftr-479	543	14	does	do	AUX
ftr-479	543	15	not	not	PART
ftr-479	543	16	elect	elect	VERB
ftr-479	543	17	c	c	NOUN
ftr-479	543	18	corporation	corporation	NOUN
ftr-479	543	19	treatment	treatment	NOUN
ftr-479	543	20	,	,	PUNCT
ftr-479	543	21	its	its	PRON
ftr-479	543	22	income	income	NOUN
ftr-479	543	23	is	be	AUX
ftr-479	543	24	currently	currently	ADV
ftr-479	543	25	taxable	taxable	ADJ
ftr-479	543	26	to	to	ADP
ftr-479	543	27	the	the	DET
ftr-479	543	28	owners	owner	NOUN
ftr-479	543	29	of	of	ADP
ftr-479	543	30	the	the	DET
ftr-479	543	31	business	business	NOUN
ftr-479	543	32	,	,	PUNCT
ftr-479	543	33	whether	whether	SCONJ
ftr-479	543	34	distributed	distribute	VERB
ftr-479	543	35	or	or	CCONJ
ftr-479	543	36	not	not	PART
ftr-479	543	37	,	,	PUNCT
ftr-479	543	38	even	even	ADV
ftr-479	543	39	though	though	SCONJ
ftr-479	543	40	the	the	DET
ftr-479	543	41	business	business	NOUN
ftr-479	543	42	is	be	AUX
ftr-479	543	43	subject	subject	ADJ
ftr-479	543	44	to	to	ADP
ftr-479	543	45	the	the	DET
ftr-479	543	46	bat	bat	NOUN
ftr-479	543	47	.	.	PUNCT
ftr-479	543	48	"	"	PUNCT
ftr-479	544	1	if	if	SCONJ
ftr-479	544	2	the	the	DET
ftr-479	544	3	election	election	NOUN
ftr-479	544	4	is	be	AUX
ftr-479	544	5	made	make	VERB
ftr-479	544	6	,	,	PUNCT
ftr-479	544	7	the	the	DET
ftr-479	544	8	bat	bat	NOUN
ftr-479	544	9	would	would	AUX
ftr-479	544	10	continue	continue	VERB
ftr-479	544	11	to	to	PART
ftr-479	544	12	apply	apply	VERB
ftr-479	544	13	,	,	PUNCT
ftr-479	544	14	but	but	CCONJ
ftr-479	544	15	the	the	DET
ftr-479	544	16	individual	individual	ADJ
ftr-479	544	17	income	income	NOUN
ftr-479	544	18	tax	tax	NOUN
ftr-479	544	19	would	would	AUX
ftr-479	544	20	only	only	ADV
ftr-479	544	21	attach	attach	VERB
ftr-479	544	22	to	to	ADP
ftr-479	544	23	funds	fund	NOUN
ftr-479	544	24	distributed	distribute	VERB
ftr-479	544	25	from	from	ADP
ftr-479	544	26	the	the	DET
ftr-479	544	27	business	business	NOUN
ftr-479	544	28	to	to	ADP
ftr-479	544	29	individual	individual	ADJ
ftr-479	544	30	owners.96	owners.96	NOUN
ftr-479	544	31	presumably	presumably	ADV
ftr-479	544	32	,	,	PUNCT
ftr-479	544	33	the	the	DET
ftr-479	544	34	election	election	NOUN
ftr-479	544	35	would	would	AUX
ftr-479	544	36	usually	usually	ADV
ftr-479	544	37	be	be	AUX
ftr-479	544	38	made	make	VERB
ftr-479	544	39	,	,	PUNCT
ftr-479	544	40	but	but	CCONJ
ftr-479	544	41	it	it	PRON
ftr-479	544	42	would	would	AUX
ftr-479	544	43	give	give	VERB
ftr-479	544	44	small	small	ADJ
ftr-479	544	45	business	business	NOUN
ftr-479	544	46	owners	owner	NOUN
ftr-479	544	47	one	one	NUM
ftr-479	544	48	more	more	ADJ
ftr-479	544	49	item	item	NOUN
ftr-479	544	50	of	of	ADP
ftr-479	544	51	red	red	ADJ
ftr-479	544	52	tape	tape	NOUN
ftr-479	544	53	to	to	PART
ftr-479	544	54	worry	worry	VERB
ftr-479	544	55	about.97	about.97	NOUN
ftr-479	544	56	the	the	DET
ftr-479	544	57	proposal	proposal	NOUN
ftr-479	544	58	would	would	AUX
ftr-479	544	59	also	also	ADV
ftr-479	544	60	impose	impose	VERB
ftr-479	544	61	a	a	DET
ftr-479	544	62	complicated	complicated	ADJ
ftr-479	544	63	new	new	ADJ
ftr-479	544	64	penalty	penalty	NOUN
ftr-479	544	65	tax	tax	NOUN
ftr-479	544	66	on	on	ADP
ftr-479	544	67	undistributed	undistributed	ADJ
ftr-479	544	68	passive	passive	ADJ
ftr-479	544	69	income	income	NOUN
ftr-479	544	70	of	of	ADP
ftr-479	544	71	c	c	NOUN
ftr-479	544	72	corporations	corporation	NOUN
ftr-479	544	73	and	and	CCONJ
ftr-479	544	74	electing	elect	VERB
ftr-479	544	75	s	s	PART
ftr-479	544	76	corporations	corporation	NOUN
ftr-479	544	77	and	and	CCONJ
ftr-479	544	78	noncorporate	noncorporate	ADJ
ftr-479	544	79	businesses.98	businesses.98	PROPN
ftr-479	544	80	although	although	SCONJ
ftr-479	544	81	this	this	DET
ftr-479	544	82	tax	tax	NOUN
ftr-479	544	83	would	would	AUX
ftr-479	544	84	fill	fill	VERB
ftr-479	544	85	the	the	DET
ftr-479	544	86	role	role	NOUN
ftr-479	544	87	of	of	ADP
ftr-479	544	88	the	the	DET
ftr-479	544	89	present	present	ADJ
ftr-479	544	90	taxes	taxis	NOUN
ftr-479	544	91	on	on	ADP
ftr-479	544	92	inappropriate	inappropriate	ADJ
ftr-479	544	93	corporate	corporate	ADJ
ftr-479	544	94	accumulations	accumulation	NOUN
ftr-479	544	95	,	,	PUNCT
ftr-479	544	96	it	it	PRON
ftr-479	544	97	would	would	AUX
ftr-479	544	98	use	use	VERB
ftr-479	544	99	a	a	DET
ftr-479	544	100	new	new	ADJ
ftr-479	544	101	computational	computational	ADJ
ftr-479	544	102	approach	approach	NOUN
ftr-479	544	103	based	base	VERB
ftr-479	544	104	on	on	ADP
ftr-479	544	105	irs	irs	PROPN
ftr-479	544	106	determinations	determination	NOUN
ftr-479	544	107	of	of	ADP
ftr-479	544	108	reasonable	reasonable	ADJ
ftr-479	544	109	accumula92	accumula92	ADV
ftr-479	544	110	.	.	PUNCT
ftr-479	545	1	s.	s.	PROPN
ftr-479	545	2	2160	2160	NUM
ftr-479	545	3	,	,	PUNCT
ftr-479	545	4	supra	supra	PROPN
ftr-479	545	5	note	note	NOUN
ftr-479	545	6	10	10	NUM
ftr-479	545	7	,	,	PUNCT
ftr-479	545	8	§	§	PROPN
ftr-479	545	9	§	§	PROPN
ftr-479	545	10	1402(a)(1	1402(a)(1	NUM
ftr-479	545	11	)	)	PUNCT
ftr-479	545	12	,	,	PUNCT
ftr-479	545	13	(	(	PUNCT
ftr-479	545	14	c)(2	c)(2	NOUN
ftr-479	545	15	)	)	PUNCT
ftr-479	545	16	.	.	PUNCT
ftr-479	546	1	10016(b	10016(b	NUM
ftr-479	546	2	)	)	PUNCT
ftr-479	547	1	;	;	PUNCT
ftr-479	547	2	technical	technical	ADJ
ftr-479	547	3	overview	overview	NOUN
ftr-479	547	4	.	.	PUNCT
ftr-479	548	1	supra	supra	PROPN
ftr-479	548	2	note	note	PROPN
ftr-479	548	3	26	26	NUM
ftr-479	548	4	,	,	PUNCT
ftr-479	548	5	at	at	ADP
ftr-479	548	6	13	13	NUM
ftr-479	548	7	.	.	PUNCT
ftr-479	549	1	93	93	NUM
ftr-479	549	2	.	.	PUNCT
ftr-479	550	1	technical	technical	ADJ
ftr-479	550	2	overview	overview	NOUN
ftr-479	550	3	,	,	PUNCT
ftr-479	550	4	supra	supra	PROPN
ftr-479	550	5	note	note	PROPN
ftr-479	550	6	26	26	NUM
ftr-479	550	7	,	,	PUNCT
ftr-479	550	8	at	at	ADP
ftr-479	550	9	18	18	NUM
ftr-479	550	10	-	-	SYM
ftr-479	550	11	19	19	NUM
ftr-479	550	12	,	,	PUNCT
ftr-479	550	13	33	33	NUM
ftr-479	550	14	.	.	NOUN
ftr-479	550	15	94	94	NUM
ftr-479	550	16	.	.	PUNCT
ftr-479	551	1	i	i	PRON
ftr-479	551	2	d.	d.	PROPN
ftr-479	551	3	at	at	ADP
ftr-479	551	4	19	19	NUM
ftr-479	551	5	-	-	SYM
ftr-479	551	6	20	20	NUM
ftr-479	551	7	.	.	PUNCT
ftr-479	552	1	also	also	ADV
ftr-479	552	2	,	,	PUNCT
ftr-479	552	3	under	under	ADP
ftr-479	552	4	a	a	DET
ftr-479	552	5	bat	bat	NOUN
ftr-479	552	6	,	,	PUNCT
ftr-479	552	7	employees	employee	NOUN
ftr-479	552	8	must	must	AUX
ftr-479	552	9	be	be	AUX
ftr-479	552	10	distinguished	distinguish	VERB
ftr-479	552	11	from	from	ADP
ftr-479	552	12	independent	independent	ADJ
ftr-479	552	13	contractors	contractor	NOUN
ftr-479	552	14	because	because	SCONJ
ftr-479	552	15	payments	payment	NOUN
ftr-479	552	16	to	to	ADP
ftr-479	552	17	the	the	DET
ftr-479	552	18	former	former	NOUN
ftr-479	552	19	are	be	AUX
ftr-479	552	20	not	not	PART
ftr-479	552	21	deductible	deductible	ADJ
ftr-479	552	22	under	under	ADP
ftr-479	552	23	the	the	DET
ftr-479	552	24	bat	bat	NOUN
ftr-479	552	25	while	while	SCONJ
ftr-479	552	26	payments	payment	NOUN
ftr-479	552	27	to	to	ADP
ftr-479	552	28	the	the	DET
ftr-479	552	29	latter	latter	ADJ
ftr-479	552	30	are	be	AUX
ftr-479	552	31	.	.	PUNCT
ftr-479	553	1	see	see	VERB
ftr-479	553	2	massa	massa	PROPN
ftr-479	553	3	,	,	PUNCT
ftr-479	553	4	supra	supra	PROPN
ftr-479	553	5	note	note	PROPN
ftr-479	553	6	26	26	NUM
ftr-479	553	7	,	,	PUNCT
ftr-479	553	8	at	at	ADP
ftr-479	553	9	1225	1225	NUM
ftr-479	553	10	.	.	PUNCT
ftr-479	554	1	95	95	NUM
ftr-479	554	2	.	.	PUNCT
ftr-479	555	1	technical	technical	ADJ
ftr-479	555	2	overview	overview	NOUN
ftr-479	555	3	,	,	PUNCT
ftr-479	555	4	supra	supra	PROPN
ftr-479	555	5	note	note	PROPN
ftr-479	555	6	26	26	NUM
ftr-479	555	7	,	,	PUNCT
ftr-479	555	8	at	at	ADP
ftr-479	555	9	1	1	NUM
ftr-479	555	10	.	.	NOUN
ftr-479	555	11	96	96	NUM
ftr-479	555	12	.	.	PUNCT
ftr-479	556	1	under	under	ADP
ftr-479	556	2	the	the	DET
ftr-479	556	3	proposal	proposal	NOUN
ftr-479	556	4	,	,	PUNCT
ftr-479	556	5	no	no	DET
ftr-479	556	6	income	income	NOUN
ftr-479	556	7	tax	tax	NOUN
ftr-479	556	8	would	would	AUX
ftr-479	556	9	be	be	AUX
ftr-479	556	10	imposed	impose	VERB
ftr-479	556	11	on	on	ADP
ftr-479	556	12	c	c	PROPN
ftr-479	556	13	corporation	corporation	NOUN
ftr-479	556	14	earnings	earning	NOUN
ftr-479	556	15	until	until	SCONJ
ftr-479	556	16	the	the	DET
ftr-479	556	17	earnings	earning	NOUN
ftr-479	556	18	are	be	AUX
ftr-479	556	19	distributed	distribute	VERB
ftr-479	556	20	to	to	ADP
ftr-479	556	21	shareholders	shareholder	NOUN
ftr-479	556	22	.	.	PUNCT
ftr-479	557	1	thus	thus	ADV
ftr-479	557	2	,	,	PUNCT
ftr-479	557	3	c	c	NOUN
ftr-479	557	4	corporations	corporation	NOUN
ftr-479	557	5	would	would	AUX
ftr-479	557	6	become	become	VERB
ftr-479	557	7	a	a	DET
ftr-479	557	8	device	device	NOUN
ftr-479	557	9	for	for	ADP
ftr-479	557	10	deferring	defer	VERB
ftr-479	557	11	income	income	NOUN
ftr-479	557	12	tax	tax	NOUN
ftr-479	557	13	,	,	PUNCT
ftr-479	557	14	and	and	CCONJ
ftr-479	557	15	this	this	PRON
ftr-479	557	16	would	would	AUX
ftr-479	557	17	make	make	VERB
ftr-479	557	18	them	they	PRON
ftr-479	557	19	preferable	preferable	ADJ
ftr-479	557	20	to	to	PART
ftr-479	557	21	pass	pass	VERB
ftr-479	557	22	-	-	PUNCT
ftr-479	557	23	through	through	ADP
ftr-479	557	24	business	business	NOUN
ftr-479	557	25	entities	entity	NOUN
ftr-479	557	26	(	(	PUNCT
ftr-479	557	27	s	s	NOUN
ftr-479	557	28	corporations	corporation	NOUN
ftr-479	557	29	,	,	PUNCT
ftr-479	557	30	partnerships	partnership	NOUN
ftr-479	557	31	,	,	PUNCT
ftr-479	557	32	and	and	CCONJ
ftr-479	557	33	sole	sole	ADJ
ftr-479	557	34	proprietorships	proprietorship	NOUN
ftr-479	557	35	)	)	PUNCT
ftr-479	557	36	because	because	SCONJ
ftr-479	557	37	the	the	DET
ftr-479	557	38	owners	owner	NOUN
ftr-479	557	39	of	of	ADP
ftr-479	557	40	passthrough	passthrough	PROPN
ftr-479	557	41	entities	entity	NOUN
ftr-479	557	42	are	be	AUX
ftr-479	557	43	subjected	subject	VERB
ftr-479	557	44	to	to	ADP
ftr-479	557	45	income	income	NOUN
ftr-479	557	46	taxation	taxation	NOUN
ftr-479	557	47	of	of	ADP
ftr-479	557	48	business	business	NOUN
ftr-479	557	49	earnings	earning	NOUN
ftr-479	557	50	on	on	ADP
ftr-479	557	51	a	a	DET
ftr-479	557	52	current	current	ADJ
ftr-479	557	53	,	,	PUNCT
ftr-479	557	54	nondeferred	nondeferre	VERB
ftr-479	557	55	basis	basis	NOUN
ftr-479	557	56	.	.	PUNCT
ftr-479	558	1	the	the	DET
ftr-479	558	2	election	election	NOUN
ftr-479	558	3	for	for	ADP
ftr-479	558	4	s	s	NOUN
ftr-479	558	5	corporations	corporation	NOUN
ftr-479	558	6	and	and	CCONJ
ftr-479	558	7	unincorporated	unincorporated	ADJ
ftr-479	558	8	businesses	business	NOUN
ftr-479	558	9	to	to	PART
ftr-479	558	10	be	be	AUX
ftr-479	558	11	treated	treat	VERB
ftr-479	558	12	as	as	SCONJ
ftr-479	558	13	c	c	PROPN
ftr-479	558	14	corporations	corporation	NOUN
ftr-479	558	15	is	be	AUX
ftr-479	558	16	provided	provide	VERB
ftr-479	558	17	to	to	PART
ftr-479	558	18	remove	remove	VERB
ftr-479	558	19	what	what	PRON
ftr-479	558	20	would	would	AUX
ftr-479	558	21	otherwise	otherwise	ADV
ftr-479	558	22	be	be	AUX
ftr-479	558	23	a	a	DET
ftr-479	558	24	systemic	systemic	ADJ
ftr-479	558	25	bias	bias	NOUN
ftr-479	558	26	in	in	ADP
ftr-479	558	27	favor	favor	NOUN
ftr-479	558	28	of	of	ADP
ftr-479	558	29	doing	do	VERB
ftr-479	558	30	business	business	NOUN
ftr-479	558	31	through	through	ADP
ftr-479	558	32	c	c	NOUN
ftr-479	558	33	corporations	corporation	NOUN
ftr-479	558	34	.	.	PUNCT
ftr-479	559	1	97	97	NUM
ftr-479	559	2	.	.	PUNCT
ftr-479	560	1	since	since	SCONJ
ftr-479	560	2	the	the	DET
ftr-479	560	3	election	election	NOUN
ftr-479	560	4	would	would	AUX
ftr-479	560	5	usually	usually	ADV
ftr-479	560	6	be	be	AUX
ftr-479	560	7	advantageous	advantageous	ADJ
ftr-479	560	8	,	,	PUNCT
ftr-479	560	9	complexity	complexity	NOUN
ftr-479	560	10	could	could	AUX
ftr-479	560	11	be	be	AUX
ftr-479	560	12	reduced	reduce	VERB
ftr-479	560	13	by	by	ADP
ftr-479	560	14	applying	apply	VERB
ftr-479	560	15	the	the	DET
ftr-479	560	16	c	c	PROPN
ftr-479	560	17	corporation	corporation	NOUN
ftr-479	560	18	regime	regime	NOUN
ftr-479	560	19	to	to	ADP
ftr-479	560	20	any	any	DET
ftr-479	560	21	s	s	PART
ftr-479	560	22	corporation	corporation	NOUN
ftr-479	560	23	,	,	PUNCT
ftr-479	560	24	sole	sole	ADJ
ftr-479	560	25	proprietorship	proprietorship	NOUN
ftr-479	560	26	,	,	PUNCT
ftr-479	560	27	or	or	CCONJ
ftr-479	560	28	partnership	partnership	NOUN
ftr-479	560	29	that	that	PRON
ftr-479	560	30	does	do	AUX
ftr-479	560	31	not	not	PART
ftr-479	560	32	elect	elect	VERB
ftr-479	560	33	otherwise	otherwise	ADV
ftr-479	560	34	,	,	PUNCT
ftr-479	560	35	thus	thus	ADV
ftr-479	560	36	ensuring	ensure	VERB
ftr-479	560	37	that	that	SCONJ
ftr-479	560	38	the	the	DET
ftr-479	560	39	commonly	commonly	ADV
ftr-479	560	40	preferred	prefer	VERB
ftr-479	560	41	outcome	outcome	NOUN
ftr-479	560	42	is	be	AUX
ftr-479	560	43	also	also	ADV
ftr-479	560	44	the	the	DET
ftr-479	560	45	default	default	NOUN
ftr-479	560	46	outcome	outcome	NOUN
ftr-479	560	47	.	.	PUNCT
ftr-479	561	1	98	98	NUM
ftr-479	561	2	.	.	PUNCT
ftr-479	562	1	technical	technical	ADJ
ftr-479	562	2	overview	overview	NOUN
ftr-479	562	3	,	,	PUNCT
ftr-479	562	4	supra	supra	PROPN
ftr-479	562	5	note	note	PROPN
ftr-479	562	6	26	26	NUM
ftr-479	562	7	,	,	PUNCT
ftr-479	562	8	at	at	ADP
ftr-479	562	9	5	5	NUM
ftr-479	562	10	-	-	SYM
ftr-479	562	11	6	6	NUM
ftr-479	562	12	.	.	NUM
ftr-479	562	13	19951	19951	NUM
ftr-479	562	14	florida	florida	PROPN
ftr-479	562	15	tax	tax	PROPN
ftr-479	562	16	review	review	NOUN
ftr-479	562	17	tions	tion	NOUN
ftr-479	562	18	of	of	ADP
ftr-479	562	19	working	work	VERB
ftr-479	562	20	capital	capital	NOUN
ftr-479	562	21	for	for	ADP
ftr-479	562	22	various	various	ADJ
ftr-479	562	23	industries	industry	NOUN
ftr-479	562	24	,	,	PUNCT
ftr-479	562	25	and	and	CCONJ
ftr-479	562	26	it	it	PRON
ftr-479	562	27	would	would	AUX
ftr-479	562	28	apply	apply	VERB
ftr-479	562	29	to	to	ADP
ftr-479	562	30	organizations	organization	NOUN
ftr-479	562	31	that	that	PRON
ftr-479	562	32	elect	elect	VERB
ftr-479	562	33	c	c	PROPN
ftr-479	562	34	corporation	corporation	NOUN
ftr-479	562	35	treatment	treatment	NOUN
ftr-479	562	36	.	.	PUNCT
ftr-479	562	37	"	"	PUNCT
ftr-479	563	1	the	the	DET
ftr-479	563	2	proposal	proposal	NOUN
ftr-479	563	3	's	's	PART
ftr-479	563	4	substantial	substantial	ADJ
ftr-479	563	5	increase	increase	NOUN
ftr-479	563	6	in	in	ADP
ftr-479	563	7	the	the	DET
ftr-479	563	8	standard	standard	ADJ
ftr-479	563	9	deduction	deduction	NOUN
ftr-479	563	10	would	would	AUX
ftr-479	563	11	be	be	AUX
ftr-479	563	12	accomplished	accomplish	VERB
ftr-479	563	13	by	by	ADP
ftr-479	563	14	an	an	DET
ftr-479	563	15	additional	additional	ADJ
ftr-479	563	16	standard	standard	ADJ
ftr-479	563	17	deduction	deduction	NOUN
ftr-479	563	18	that	that	PRON
ftr-479	563	19	would	would	AUX
ftr-479	563	20	be	be	AUX
ftr-479	563	21	phased	phase	VERB
ftr-479	563	22	out	out	ADP
ftr-479	563	23	starting	start	VERB
ftr-479	563	24	at	at	ADP
ftr-479	563	25	$	$	SYM
ftr-479	563	26	45,000	45,000	NUM
ftr-479	563	27	of	of	ADP
ftr-479	563	28	adjusted	adjust	VERB
ftr-479	563	29	gross	gross	ADJ
ftr-479	563	30	income	income	NOUN
ftr-479	563	31	for	for	ADP
ftr-479	563	32	joint	joint	ADJ
ftr-479	563	33	returns	return	NOUN
ftr-479	563	34	and	and	CCONJ
ftr-479	563	35	lesser	less	ADJ
ftr-479	563	36	amounts	amount	NOUN
ftr-479	563	37	for	for	ADP
ftr-479	563	38	other	other	ADJ
ftr-479	563	39	filing	filing	NOUN
ftr-479	563	40	categories	category	NOUN
ftr-479	563	41	.	.	PUNCT
ftr-479	564	1	'00	'00	NUM
ftr-479	564	2	since	since	SCONJ
ftr-479	564	3	this	this	DET
ftr-479	564	4	phaseout	phaseout	NOUN
ftr-479	564	5	calculation	calculation	NOUN
ftr-479	564	6	would	would	AUX
ftr-479	564	7	apply	apply	VERB
ftr-479	564	8	at	at	ADP
ftr-479	564	9	income	income	NOUN
ftr-479	564	10	levels	level	NOUN
ftr-479	564	11	far	far	ADV
ftr-479	564	12	below	below	ADP
ftr-479	564	13	the	the	DET
ftr-479	564	14	levels	level	NOUN
ftr-479	564	15	at	at	ADP
ftr-479	564	16	which	which	PRON
ftr-479	564	17	the	the	DET
ftr-479	564	18	present	present	ADJ
ftr-479	564	19	phaseout	phaseout	NOUN
ftr-479	564	20	of	of	ADP
ftr-479	564	21	the	the	DET
ftr-479	564	22	personal	personal	ADJ
ftr-479	564	23	exemption	exemption	NOUN
ftr-479	564	24	begins	begin	VERB
ftr-479	564	25	,	,	PUNCT
ftr-479	564	26	it	it	PRON
ftr-479	564	27	would	would	AUX
ftr-479	564	28	introduce	introduce	VERB
ftr-479	564	29	millions	million	NOUN
ftr-479	564	30	of	of	ADP
ftr-479	564	31	additional	additional	ADJ
ftr-479	564	32	taxpayers	taxpayer	NOUN
ftr-479	564	33	to	to	ADP
ftr-479	564	34	the	the	DET
ftr-479	564	35	complexities	complexity	NOUN
ftr-479	564	36	of	of	ADP
ftr-479	564	37	phaseout	phaseout	NOUN
ftr-479	564	38	rules	rule	NOUN
ftr-479	564	39	.	.	PUNCT
ftr-479	564	40	''	''	PUNCT
ftr-479	565	1	the	the	DET
ftr-479	565	2	bat	bat	NOUN
ftr-479	565	3	credit	credit	NOUN
ftr-479	565	4	that	that	PRON
ftr-479	565	5	would	would	AUX
ftr-479	565	6	be	be	AUX
ftr-479	565	7	added	add	VERB
ftr-479	565	8	to	to	ADP
ftr-479	565	9	the	the	DET
ftr-479	565	10	individual	individual	ADJ
ftr-479	565	11	income	income	NOUN
ftr-479	565	12	tax	tax	NOUN
ftr-479	565	13	would	would	AUX
ftr-479	565	14	be	be	AUX
ftr-479	565	15	phased	phase	VERB
ftr-479	565	16	out	out	ADP
ftr-479	565	17	based	base	VERB
ftr-479	565	18	on	on	ADP
ftr-479	565	19	a	a	DET
ftr-479	565	20	new	new	ADJ
ftr-479	565	21	concept	concept	NOUN
ftr-479	565	22	called	call	VERB
ftr-479	565	23	modified	modify	VERB
ftr-479	565	24	adjusted	adjust	VERB
ftr-479	565	25	gross	gross	ADJ
ftr-479	565	26	income	income	NOUN
ftr-479	565	27	.	.	PUNCT
ftr-479	566	1	2	2	NUM
ftr-479	567	1	the	the	DET
ftr-479	567	2	phaseout	phaseout	NOUN
ftr-479	567	3	would	would	AUX
ftr-479	567	4	begin	begin	VERB
ftr-479	567	5	at	at	ADP
ftr-479	567	6	$	$	SYM
ftr-479	567	7	15,000	15,000	NUM
ftr-479	567	8	of	of	ADP
ftr-479	567	9	modified	modify	VERB
ftr-479	567	10	adjusted	adjust	VERB
ftr-479	567	11	gross	gross	ADJ
ftr-479	567	12	income	income	NOUN
ftr-479	567	13	for	for	ADP
ftr-479	567	14	1994	1994	NUM
ftr-479	567	15	joint	joint	ADJ
ftr-479	567	16	returns	return	NOUN
ftr-479	567	17	and	and	CCONJ
ftr-479	567	18	lesser	less	ADJ
ftr-479	567	19	amounts	amount	NOUN
ftr-479	567	20	for	for	ADP
ftr-479	567	21	other	other	ADJ
ftr-479	567	22	filing	filing	NOUN
ftr-479	567	23	categories	category	NOUN
ftr-479	567	24	.	.	PUNCT
ftr-479	568	1	this	this	DET
ftr-479	568	2	additional	additional	ADJ
ftr-479	568	3	phaseout	phaseout	NOUN
ftr-479	568	4	computation	computation	NOUN
ftr-479	568	5	would	would	AUX
ftr-479	568	6	burden	burden	VERB
ftr-479	568	7	millions	million	NOUN
ftr-479	568	8	more	more	ADJ
ftr-479	568	9	taxpayers	taxpayer	NOUN
ftr-479	568	10	.	.	PUNCT
ftr-479	569	1	1	1	NUM
ftr-479	569	2	03	03	NUM
ftr-479	569	3	the	the	DET
ftr-479	569	4	new	new	ADJ
ftr-479	569	5	bat	bat	NOUN
ftr-479	569	6	would	would	AUX
ftr-479	569	7	have	have	VERB
ftr-479	569	8	most	most	ADJ
ftr-479	569	9	of	of	ADP
ftr-479	569	10	the	the	DET
ftr-479	569	11	complexities	complexity	NOUN
ftr-479	569	12	described	describe	VERB
ftr-479	569	13	above	above	ADP
ftr-479	569	14	that	that	PRON
ftr-479	569	15	are	be	AUX
ftr-479	569	16	inherent	inherent	ADJ
ftr-479	569	17	in	in	ADP
ftr-479	569	18	vats	vat	NOUN
ftr-479	569	19	.	.	PUNCT
ftr-479	569	20	"	"	PUNCT
ftr-479	570	1	furthermore	furthermore	ADV
ftr-479	570	2	,	,	PUNCT
ftr-479	570	3	since	since	SCONJ
ftr-479	570	4	the	the	DET
ftr-479	570	5	bat	bat	NOUN
ftr-479	570	6	would	would	AUX
ftr-479	570	7	be	be	AUX
ftr-479	570	8	the	the	DET
ftr-479	570	9	only	only	ADJ
ftr-479	570	10	entity	entity	NOUN
ftr-479	570	11	-	-	PUNCT
ftr-479	570	12	level	level	NOUN
ftr-479	570	13	tax	tax	NOUN
ftr-479	570	14	for	for	ADP
ftr-479	570	15	corporations	corporation	NOUN
ftr-479	570	16	and	and	CCONJ
ftr-479	570	17	unincorporated	unincorporated	ADJ
ftr-479	570	18	businesses	business	NOUN
ftr-479	570	19	,	,	PUNCT
ftr-479	570	20	it	it	PRON
ftr-479	570	21	would	would	AUX
ftr-479	570	22	usually	usually	ADV
ftr-479	570	23	be	be	AUX
ftr-479	570	24	the	the	DET
ftr-479	570	25	only	only	ADJ
ftr-479	570	26	available	available	ADJ
ftr-479	570	27	device	device	NOUN
ftr-479	570	28	for	for	ADP
ftr-479	570	29	affecting	affect	VERB
ftr-479	570	30	business	business	NOUN
ftr-479	570	31	behavior	behavior	NOUN
ftr-479	570	32	through	through	ADP
ftr-479	570	33	the	the	DET
ftr-479	570	34	tax	tax	NOUN
ftr-479	570	35	system	system	NOUN
ftr-479	570	36	.	.	PUNCT
ftr-479	571	1	this	this	PRON
ftr-479	571	2	would	would	AUX
ftr-479	571	3	virtually	virtually	ADV
ftr-479	571	4	ensure	ensure	VERB
ftr-479	571	5	that	that	SCONJ
ftr-479	571	6	the	the	DET
ftr-479	571	7	bat	bat	NOUN
ftr-479	571	8	would	would	AUX
ftr-479	571	9	be	be	AUX
ftr-479	571	10	adorned	adorn	VERB
ftr-479	571	11	with	with	ADP
ftr-479	571	12	most	most	ADJ
ftr-479	571	13	,	,	PUNCT
ftr-479	571	14	or	or	CCONJ
ftr-479	571	15	all	all	PRON
ftr-479	571	16	,	,	PUNCT
ftr-479	571	17	of	of	ADP
ftr-479	571	18	the	the	DET
ftr-479	571	19	following	follow	VERB
ftr-479	571	20	complex	complex	ADJ
ftr-479	571	21	tax	tax	NOUN
ftr-479	571	22	incentive	incentive	NOUN
ftr-479	571	23	provisions	provision	NOUN
ftr-479	571	24	presently	presently	ADV
ftr-479	571	25	found	find	VERB
ftr-479	571	26	in	in	ADP
ftr-479	571	27	the	the	DET
ftr-479	571	28	income	income	NOUN
ftr-479	571	29	tax	tax	NOUN
ftr-479	571	30	:	:	PUNCT
ftr-479	571	31	05	05	NUM
ftr-479	571	32	a.	a.	NOUN
ftr-479	571	33	qualified	qualify	VERB
ftr-479	571	34	electric	electric	ADJ
ftr-479	571	35	vehicle	vehicle	NOUN
ftr-479	571	36	credit	credit	NOUN
ftr-479	571	37	.	.	PUNCT
ftr-479	572	1	10	10	NUM
ftr-479	572	2	6	6	NUM
ftr-479	572	3	b.	b.	NOUN
ftr-479	572	4	alcohol	alcohol	NOUN
ftr-479	572	5	fuels	fuel	NOUN
ftr-479	572	6	credit	credit	NOUN
ftr-479	572	7	.	.	PUNCT
ftr-479	573	1	07	07	NUM
ftr-479	573	2	c.	c.	PROPN
ftr-479	573	3	research	research	NOUN
ftr-479	573	4	credit	credit	NOUN
ftr-479	573	5	.	.	PUNCT
ftr-479	573	6	'08	'08	NUM
ftr-479	573	7	99	99	NUM
ftr-479	573	8	.	.	PUNCT
ftr-479	574	1	i	i	PRON
ftr-479	574	2	d.	d.	PROPN
ftr-479	574	3	at	at	ADP
ftr-479	574	4	3	3	NUM
ftr-479	574	5	.	.	NOUN
ftr-479	574	6	100	100	NUM
ftr-479	574	7	.	.	PUNCT
ftr-479	575	1	i	i	PRON
ftr-479	575	2	d.	d.	PROPN
ftr-479	575	3	at	at	ADP
ftr-479	575	4	9	9	NUM
ftr-479	575	5	.	.	PUNCT
ftr-479	575	6	101	101	NUM
ftr-479	575	7	.	.	PUNCT
ftr-479	576	1	for	for	ADP
ftr-479	576	2	1994	1994	NUM
ftr-479	576	3	joint	joint	ADJ
ftr-479	576	4	returns	return	NOUN
ftr-479	576	5	,	,	PUNCT
ftr-479	576	6	the	the	DET
ftr-479	576	7	personal	personal	ADJ
ftr-479	576	8	exemption	exemption	NOUN
ftr-479	576	9	phaseout	phaseout	NOUN
ftr-479	576	10	begins	begin	VERB
ftr-479	576	11	at	at	ADP
ftr-479	576	12	$	$	SYM
ftr-479	576	13	167,700	167,700	NUM
ftr-479	576	14	.	.	PUNCT
ftr-479	577	1	rev	rev	PROPN
ftr-479	577	2	.	.	PROPN
ftr-479	577	3	proc	proc	PROPN
ftr-479	577	4	.	.	PUNCT
ftr-479	578	1	93	93	NUM
ftr-479	578	2	-	-	SYM
ftr-479	578	3	49	49	NUM
ftr-479	578	4	,	,	PUNCT
ftr-479	578	5	1993	1993	NUM
ftr-479	578	6	-	-	SYM
ftr-479	578	7	2	2	NUM
ftr-479	578	8	c.b	c.b	PROPN
ftr-479	578	9	.	.	PROPN
ftr-479	578	10	581	581	NUM
ftr-479	578	11	,	,	PUNCT
ftr-479	578	12	§	§	PROPN
ftr-479	578	13	3.07	3.07	NUM
ftr-479	578	14	.	.	PUNCT
ftr-479	578	15	102	102	NUM
ftr-479	578	16	.	.	PUNCT
ftr-479	579	1	technical	technical	ADJ
ftr-479	579	2	overview	overview	NOUN
ftr-479	579	3	,	,	PUNCT
ftr-479	579	4	supra	supra	PROPN
ftr-479	579	5	note	note	PROPN
ftr-479	579	6	26	26	NUM
ftr-479	579	7	,	,	PUNCT
ftr-479	579	8	at	at	ADP
ftr-479	579	9	10	10	NUM
ftr-479	579	10	.	.	PUNCT
ftr-479	579	11	103	103	NUM
ftr-479	579	12	.	.	PUNCT
ftr-479	580	1	see	see	VERB
ftr-479	580	2	supra	supra	PROPN
ftr-479	580	3	note	note	PROPN
ftr-479	580	4	101	101	NUM
ftr-479	580	5	and	and	CCONJ
ftr-479	580	6	accompanying	accompany	VERB
ftr-479	580	7	text	text	NOUN
ftr-479	580	8	.	.	PUNCT
ftr-479	581	1	104	104	NUM
ftr-479	581	2	.	.	PUNCT
ftr-479	582	1	the	the	DET
ftr-479	582	2	bat	bat	NOUN
ftr-479	582	3	,	,	PUNCT
ftr-479	582	4	which	which	PRON
ftr-479	582	5	would	would	AUX
ftr-479	582	6	be	be	AUX
ftr-479	582	7	a	a	DET
ftr-479	582	8	flat	flat	ADJ
ftr-479	582	9	-	-	PUNCT
ftr-479	582	10	rate	rate	NOUN
ftr-479	582	11	tax	tax	NOUN
ftr-479	582	12	,	,	PUNCT
ftr-479	582	13	would	would	AUX
ftr-479	582	14	avoid	avoid	VERB
ftr-479	582	15	the	the	DET
ftr-479	582	16	complexities	complexity	NOUN
ftr-479	582	17	of	of	ADP
ftr-479	582	18	a	a	DET
ftr-479	582	19	multiple	multiple	ADJ
ftr-479	582	20	-	-	PUNCT
ftr-479	582	21	rate	rate	NOUN
ftr-479	582	22	vat	vat	NOUN
ftr-479	582	23	.	.	PUNCT
ftr-479	583	1	however	however	ADV
ftr-479	583	2	,	,	PUNCT
ftr-479	583	3	the	the	DET
ftr-479	583	4	complexities	complexity	NOUN
ftr-479	583	5	of	of	ADP
ftr-479	583	6	the	the	DET
ftr-479	583	7	multistage	multistage	NOUN
ftr-479	583	8	collection	collection	NOUN
ftr-479	583	9	process	process	NOUN
ftr-479	583	10	would	would	AUX
ftr-479	583	11	be	be	AUX
ftr-479	583	12	present	present	ADJ
ftr-479	583	13	,	,	PUNCT
ftr-479	583	14	as	as	SCONJ
ftr-479	583	15	would	would	AUX
ftr-479	583	16	most	most	ADJ
ftr-479	583	17	of	of	ADP
ftr-479	583	18	the	the	DET
ftr-479	583	19	complexities	complexity	NOUN
ftr-479	583	20	referred	refer	VERB
ftr-479	583	21	to	to	ADP
ftr-479	583	22	in	in	ADP
ftr-479	583	23	the	the	DET
ftr-479	583	24	text	text	NOUN
ftr-479	583	25	at	at	ADP
ftr-479	583	26	notes	note	NOUN
ftr-479	583	27	26	26	NUM
ftr-479	583	28	-	-	SYM
ftr-479	583	29	34	34	NUM
ftr-479	583	30	.	.	PUNCT
ftr-479	584	1	105	105	NUM
ftr-479	584	2	.	.	PUNCT
ftr-479	585	1	see	see	VERB
ftr-479	585	2	supra	supra	ADJ
ftr-479	585	3	text	text	NOUN
ftr-479	585	4	accompanying	accompanying	ADJ
ftr-479	585	5	notes	note	NOUN
ftr-479	585	6	37	37	NUM
ftr-479	585	7	-	-	SYM
ftr-479	585	8	38	38	NUM
ftr-479	585	9	.	.	PUNCT
ftr-479	586	1	although	although	SCONJ
ftr-479	586	2	the	the	DET
ftr-479	586	3	bat	bat	NOUN
ftr-479	586	4	is	be	AUX
ftr-479	586	5	viewed	view	VERB
ftr-479	586	6	as	as	ADP
ftr-479	586	7	borne	bear	VERB
ftr-479	586	8	by	by	ADP
ftr-479	586	9	consumers	consumer	NOUN
ftr-479	586	10	,	,	PUNCT
ftr-479	586	11	the	the	DET
ftr-479	586	12	tax	tax	NOUN
ftr-479	586	13	incentives	incentive	NOUN
ftr-479	586	14	described	describe	VERB
ftr-479	586	15	below	below	ADP
ftr-479	586	16	would	would	AUX
ftr-479	586	17	,	,	PUNCT
ftr-479	586	18	to	to	ADP
ftr-479	586	19	the	the	DET
ftr-479	586	20	extent	extent	NOUN
ftr-479	586	21	they	they	PRON
ftr-479	586	22	effectively	effectively	ADV
ftr-479	586	23	reduce	reduce	VERB
ftr-479	586	24	the	the	DET
ftr-479	586	25	bat	bat	NOUN
ftr-479	586	26	rate	rate	NOUN
ftr-479	586	27	,	,	PUNCT
ftr-479	586	28	allow	allow	VERB
ftr-479	586	29	some	some	DET
ftr-479	586	30	goods	good	NOUN
ftr-479	586	31	and	and	CCONJ
ftr-479	586	32	services	service	NOUN
ftr-479	586	33	to	to	PART
ftr-479	586	34	be	be	AUX
ftr-479	586	35	sold	sell	VERB
ftr-479	586	36	at	at	ADP
ftr-479	586	37	lower	low	ADJ
ftr-479	586	38	prices	price	NOUN
ftr-479	586	39	and	and	CCONJ
ftr-479	586	40	thus	thus	ADV
ftr-479	586	41	induce	induce	VERB
ftr-479	586	42	producers	producer	NOUN
ftr-479	586	43	of	of	ADP
ftr-479	586	44	goods	good	NOUN
ftr-479	586	45	and	and	CCONJ
ftr-479	586	46	providers	provider	NOUN
ftr-479	586	47	of	of	ADP
ftr-479	586	48	services	service	NOUN
ftr-479	586	49	to	to	PART
ftr-479	586	50	pursue	pursue	VERB
ftr-479	586	51	these	these	DET
ftr-479	586	52	tax	tax	NOUN
ftr-479	586	53	incentives	incentive	NOUN
ftr-479	586	54	.	.	PUNCT
ftr-479	587	1	see	see	VERB
ftr-479	587	2	,	,	PUNCT
ftr-479	587	3	e.g.	e.g.	ADV
ftr-479	587	4	,	,	PUNCT
ftr-479	587	5	3	3	NUM
ftr-479	587	6	treas	trea	NOUN
ftr-479	587	7	.	.	PUNCT
ftr-479	588	1	dep't	dep't	PROPN
ftr-479	588	2	,	,	PUNCT
ftr-479	588	3	supra	supra	PROPN
ftr-479	588	4	note	note	NOUN
ftr-479	588	5	1	1	NUM
ftr-479	588	6	,	,	PUNCT
ftr-479	588	7	at	at	ADP
ftr-479	588	8	10	10	NUM
ftr-479	588	9	.	.	PUNCT
ftr-479	588	10	106	106	NUM
ftr-479	588	11	.	.	PUNCT
ftr-479	589	1	irc	irc	PROPN
ftr-479	589	2	§	§	PROPN
ftr-479	589	3	30	30	NUM
ftr-479	589	4	.	.	PUNCT
ftr-479	589	5	107	107	NUM
ftr-479	589	6	.	.	PUNCT
ftr-479	590	1	irc	irc	PROPN
ftr-479	590	2	§	§	PROPN
ftr-479	590	3	40	40	NUM
ftr-479	590	4	.	.	PUNCT
ftr-479	590	5	108	108	NUM
ftr-479	590	6	.	.	PUNCT
ftr-479	591	1	irc	irc	PROPN
ftr-479	591	2	§	§	PROPN
ftr-479	591	3	41	41	NUM
ftr-479	591	4	.	.	PUNCT
ftr-479	592	1	[	[	X
ftr-479	592	2	vol	vol	NOUN
ftr-479	592	3	2:7	2:7	NUM
ftr-479	592	4	scoping	scope	VERB
ftr-479	592	5	out	out	ADP
ftr-479	592	6	the	the	DET
ftr-479	592	7	uncertain	uncertain	ADJ
ftr-479	592	8	simplification	simplification	NOUN
ftr-479	592	9	etfcts	etfct	VERB
ftr-479	592	10	d.	d.	PROPN
ftr-479	592	11	low	low	ADJ
ftr-479	592	12	-	-	PUNCT
ftr-479	592	13	income	income	NOUN
ftr-479	592	14	housing	housing	NOUN
ftr-479	592	15	credit	credit	NOUN
ftr-479	592	16	.	.	PUNCT
ftr-479	592	17	"	"	PUNCT
ftr-479	593	1	e.	e.	PROPN
ftr-479	593	2	enhanced	enhance	VERB
ftr-479	593	3	oil	oil	NOUN
ftr-479	593	4	recovery	recovery	NOUN
ftr-479	593	5	credit	credit	NOUN
ftr-479	593	6	.	.	PUNCT
ftr-479	594	1	"	"	PUNCT
ftr-479	594	2	'	'	PUNCT
ftr-479	594	3	f.	f.	NOUN
ftr-479	594	4	disabled	disabled	ADJ
ftr-479	594	5	access	access	NOUN
ftr-479	594	6	credit	credit	NOUN
ftr-479	594	7	.	.	PUNCT
ftr-479	594	8	"	"	PUNCT
ftr-479	594	9	'	'	PUNCT
ftr-479	594	10	g.	g.	VERB
ftr-479	594	11	renewable	renewable	ADJ
ftr-479	594	12	electricity	electricity	NOUN
ftr-479	594	13	production	production	NOUN
ftr-479	594	14	credit	credit	NOUN
ftr-479	594	15	.	.	PUNCT
ftr-479	594	16	"	"	PUNCT
ftr-479	595	1	2	2	NUM
ftr-479	595	2	h.	h.	NOUN
ftr-479	595	3	empowerment	empowerment	NOUN
ftr-479	595	4	zone	zone	NOUN
ftr-479	595	5	employment	employment	NOUN
ftr-479	595	6	credit	credit	NOUN
ftr-479	595	7	.	.	PUNCT
ftr-479	595	8	"	"	PUNCT
ftr-479	595	9	'	'	PUNCT
ftr-479	595	10	i.	i.	PROPN
ftr-479	595	11	indian	indian	PROPN
ftr-479	595	12	employment	employment	NOUN
ftr-479	595	13	credit	credit	NOUN
ftr-479	595	14	.	.	PUNCT
ftr-479	595	15	"	"	PUNCT
ftr-479	596	1	4	4	NUM
ftr-479	596	2	j.	j.	PROPN
ftr-479	596	3	targeted	target	VERB
ftr-479	596	4	jobs	job	NOUN
ftr-479	596	5	credit	credit	NOUN
ftr-479	596	6	.	.	PUNCT
ftr-479	597	1	"t5	"t5	NOUN
ftr-479	597	2	similarly	similarly	ADV
ftr-479	597	3	,	,	PUNCT
ftr-479	597	4	we	we	PRON
ftr-479	597	5	should	should	AUX
ftr-479	597	6	not	not	PART
ftr-479	597	7	be	be	AUX
ftr-479	597	8	surprised	surprised	ADJ
ftr-479	597	9	if	if	SCONJ
ftr-479	597	10	the	the	DET
ftr-479	597	11	bat	bat	NOUN
ftr-479	597	12	were	be	AUX
ftr-479	597	13	to	to	PART
ftr-479	597	14	include	include	VERB
ftr-479	597	15	credits	credit	NOUN
ftr-479	597	16	accomplishing	accomplish	VERB
ftr-479	597	17	results	result	NOUN
ftr-479	597	18	analogous	analogous	ADJ
ftr-479	597	19	to	to	ADP
ftr-479	597	20	the	the	DET
ftr-479	597	21	present	present	ADJ
ftr-479	597	22	provisions	provision	NOUN
ftr-479	597	23	allowing	allow	VERB
ftr-479	597	24	limited	limited	ADJ
ftr-479	597	25	expensing	expensing	NOUN
ftr-479	597	26	of	of	ADP
ftr-479	597	27	business	business	NOUN
ftr-479	597	28	equipment	equipment	NOUN
ftr-479	597	29	,	,	PUNCT
ftr-479	597	30	"	"	PUNCT
ftr-479	597	31	6	6	NUM
ftr-479	597	32	increased	increase	VERB
ftr-479	597	33	expensing	expense	VERB
ftr-479	597	34	for	for	ADP
ftr-479	597	35	enterprise	enterprise	NOUN
ftr-479	597	36	zone	zone	NOUN
ftr-479	597	37	investments	investment	NOUN
ftr-479	597	38	,	,	PUNCT
ftr-479	597	39	"	"	PUNCT
ftr-479	597	40	7	7	NUM
ftr-479	597	41	and	and	CCONJ
ftr-479	597	42	accelerated	accelerate	VERB
ftr-479	597	43	depreciation	depreciation	NOUN
ftr-479	597	44	for	for	ADP
ftr-479	597	45	investments	investment	NOUN
ftr-479	597	46	in	in	ADP
ftr-479	597	47	indian	indian	ADJ
ftr-479	597	48	reservation	reservation	NOUN
ftr-479	597	49	property	property	NOUN
ftr-479	597	50	.	.	PUNCT
ftr-479	598	1	"	"	PUNCT
ftr-479	598	2	'	'	PUNCT
ftr-479	598	3	finally	finally	ADV
ftr-479	598	4	,	,	PUNCT
ftr-479	598	5	if	if	SCONJ
ftr-479	598	6	investment	investment	NOUN
ftr-479	598	7	tax	tax	NOUN
ftr-479	598	8	credit	credit	NOUN
ftr-479	598	9	proponents	proponent	NOUN
ftr-479	598	10	are	be	AUX
ftr-479	598	11	ultimately	ultimately	ADV
ftr-479	598	12	successful	successful	ADJ
ftr-479	598	13	in	in	ADP
ftr-479	598	14	their	their	PRON
ftr-479	598	15	persistent	persistent	ADJ
ftr-479	598	16	advocacy	advocacy	NOUN
ftr-479	598	17	,	,	PUNCT
ftr-479	598	18	"	"	PUNCT
ftr-479	598	19	'	'	PUNCT
ftr-479	598	20	we	we	PRON
ftr-479	598	21	might	might	AUX
ftr-479	598	22	find	find	VERB
ftr-479	598	23	an	an	DET
ftr-479	598	24	investment	investment	NOUN
ftr-479	598	25	tax	tax	NOUN
ftr-479	598	26	credit	credit	NOUN
ftr-479	598	27	added	add	VERB
ftr-479	598	28	to	to	ADP
ftr-479	598	29	the	the	DET
ftr-479	598	30	bat	bat	NOUN
ftr-479	598	31	.	.	PUNCT
ftr-479	599	1	3	3	X
ftr-479	599	2	.	.	X
ftr-479	599	3	transition	transition	NOUN
ftr-479	599	4	from	from	ADP
ftr-479	599	5	the	the	DET
ftr-479	599	6	corporate	corporate	ADJ
ftr-479	599	7	income	income	NOUN
ftr-479	599	8	tax	tax	NOUN
ftr-479	599	9	to	to	ADP
ftr-479	599	10	the	the	DET
ftr-479	599	11	bat.-if	bat.-if	NOUN
ftr-479	599	12	the	the	DET
ftr-479	599	13	bat	bat	NOUN
ftr-479	599	14	replaces	replace	VERB
ftr-479	599	15	the	the	DET
ftr-479	599	16	corporate	corporate	ADJ
ftr-479	599	17	income	income	NOUN
ftr-479	599	18	tax	tax	NOUN
ftr-479	599	19	as	as	ADP
ftr-479	599	20	the	the	DET
ftr-479	599	21	taxing	tax	VERB
ftr-479	599	22	regime	regime	NOUN
ftr-479	599	23	for	for	ADP
ftr-479	599	24	businesses	business	NOUN
ftr-479	599	25	conducted	conduct	VERB
ftr-479	599	26	in	in	ADP
ftr-479	599	27	corporate	corporate	ADJ
ftr-479	599	28	form	form	NOUN
ftr-479	599	29	,	,	PUNCT
ftr-479	599	30	corporations	corporation	NOUN
ftr-479	599	31	will	will	AUX
ftr-479	599	32	,	,	PUNCT
ftr-479	599	33	when	when	SCONJ
ftr-479	599	34	the	the	DET
ftr-479	599	35	substitution	substitution	NOUN
ftr-479	599	36	is	be	AUX
ftr-479	599	37	made	make	VERB
ftr-479	599	38	,	,	PUNCT
ftr-479	599	39	have	have	VERB
ftr-479	599	40	billions	billion	NOUN
ftr-479	599	41	of	of	ADP
ftr-479	599	42	dollars	dollar	NOUN
ftr-479	599	43	of	of	ADP
ftr-479	599	44	undepreciated	undepreciated	ADJ
ftr-479	599	45	asset	asset	NOUN
ftr-479	599	46	costs	cost	NOUN
ftr-479	599	47	and	and	CCONJ
ftr-479	599	48	undeducted	undeducte	VERB
ftr-479	599	49	inventory	inventory	NOUN
ftr-479	599	50	costs	cost	NOUN
ftr-479	599	51	.	.	PUNCT
ftr-479	600	1	these	these	DET
ftr-479	600	2	costs	cost	NOUN
ftr-479	600	3	would	would	AUX
ftr-479	600	4	be	be	AUX
ftr-479	600	5	unusable	unusable	ADJ
ftr-479	600	6	in	in	ADP
ftr-479	600	7	a	a	DET
ftr-479	600	8	danforth	danforth	PROPN
ftr-479	600	9	-	-	PUNCT
ftr-479	600	10	boren	boren	PROPN
ftr-479	600	11	world	world	PROPN
ftr-479	600	12	because	because	SCONJ
ftr-479	600	13	the	the	DET
ftr-479	600	14	bat	bat	NOUN
ftr-479	600	15	requires	require	VERB
ftr-479	600	16	such	such	ADJ
ftr-479	600	17	outlays	outlay	NOUN
ftr-479	600	18	to	to	PART
ftr-479	600	19	be	be	AUX
ftr-479	600	20	expensed	expense	VERB
ftr-479	600	21	when	when	SCONJ
ftr-479	600	22	they	they	PRON
ftr-479	600	23	are	be	AUX
ftr-479	600	24	incurred	incur	VERB
ftr-479	600	25	,	,	PUNCT
ftr-479	600	26	which	which	PRON
ftr-479	600	27	for	for	ADP
ftr-479	600	28	these	these	DET
ftr-479	600	29	costs	cost	NOUN
ftr-479	600	30	was	be	AUX
ftr-479	600	31	before	before	ADP
ftr-479	600	32	the	the	DET
ftr-479	600	33	bat	bat	NOUN
ftr-479	600	34	's	's	PART
ftr-479	600	35	effective	effective	ADJ
ftr-479	600	36	date	date	NOUN
ftr-479	600	37	.	.	PUNCT
ftr-479	601	1	corporations	corporation	NOUN
ftr-479	601	2	can	can	AUX
ftr-479	601	3	be	be	AUX
ftr-479	601	4	expected	expect	VERB
ftr-479	601	5	to	to	PART
ftr-479	601	6	object	object	VERB
ftr-479	601	7	strenuously	strenuously	ADV
ftr-479	601	8	.	.	PUNCT
ftr-479	602	1	(	(	PUNCT
ftr-479	602	2	unincorporated	unincorporate	VERB
ftr-479	602	3	businesses	business	NOUN
ftr-479	602	4	may	may	AUX
ftr-479	602	5	also	also	ADV
ftr-479	602	6	object	object	VERB
ftr-479	602	7	but	but	CCONJ
ftr-479	602	8	because	because	SCONJ
ftr-479	602	9	they	they	PRON
ftr-479	602	10	have	have	VERB
ftr-479	602	11	the	the	DET
ftr-479	602	12	option	option	NOUN
ftr-479	602	13	,	,	PUNCT
ftr-479	602	14	unattractive	unattractive	ADJ
ftr-479	602	15	to	to	PART
ftr-479	602	16	be	be	AUX
ftr-479	602	17	sure	sure	ADJ
ftr-479	602	18	,	,	PUNCT
ftr-479	602	19	to	to	PART
ftr-479	602	20	remain	remain	VERB
ftr-479	602	21	under	under	ADP
ftr-479	602	22	the	the	DET
ftr-479	602	23	income	income	NOUN
ftr-479	602	24	tax	tax	NOUN
ftr-479	602	25	,	,	PUNCT
ftr-479	602	26	their	their	PRON
ftr-479	602	27	objection	objection	NOUN
ftr-479	602	28	may	may	AUX
ftr-479	602	29	carry	carry	VERB
ftr-479	602	30	less	less	ADJ
ftr-479	602	31	force	force	NOUN
ftr-479	602	32	.	.	PUNCT
ftr-479	602	33	)	)	PUNCT
ftr-479	603	1	a	a	DET
ftr-479	603	2	simple	simple	ADJ
ftr-479	603	3	response	response	NOUN
ftr-479	603	4	is	be	AUX
ftr-479	603	5	to	to	PART
ftr-479	603	6	allow	allow	VERB
ftr-479	603	7	corporations	corporation	NOUN
ftr-479	603	8	no	no	DET
ftr-479	603	9	deduction	deduction	NOUN
ftr-479	603	10	or	or	CCONJ
ftr-479	603	11	credit	credit	NOUN
ftr-479	603	12	under	under	ADP
ftr-479	603	13	the	the	DET
ftr-479	603	14	bat	bat	NOUN
ftr-479	603	15	for	for	ADP
ftr-479	603	16	unrecovered	unrecovered	ADJ
ftr-479	603	17	pre	pre	ADJ
ftr-479	603	18	-	-	ADJ
ftr-479	603	19	bat	bat	NOUN
ftr-479	603	20	costs	cost	NOUN
ftr-479	603	21	.	.	PUNCT
ftr-479	604	1	after	after	ADV
ftr-479	604	2	all	all	ADV
ftr-479	604	3	,	,	PUNCT
ftr-479	604	4	the	the	DET
ftr-479	604	5	deduction	deduction	NOUN
ftr-479	604	6	allowed	allow	VERB
ftr-479	604	7	under	under	ADP
ftr-479	604	8	the	the	DET
ftr-479	604	9	bat	bat	NOUN
ftr-479	604	10	for	for	ADP
ftr-479	604	11	plant	plant	NOUN
ftr-479	604	12	,	,	PUNCT
ftr-479	604	13	equipment	equipment	NOUN
ftr-479	604	14	,	,	PUNCT
ftr-479	604	15	and	and	CCONJ
ftr-479	604	16	inventory	inventory	NOUN
ftr-479	604	17	costs	cost	NOUN
ftr-479	604	18	is	be	AUX
ftr-479	604	19	a	a	DET
ftr-479	604	20	means	means	NOUN
ftr-479	604	21	of	of	ADP
ftr-479	604	22	recovering	recover	VERB
ftr-479	604	23	the	the	DET
ftr-479	604	24	bat	bat	NOUN
ftr-479	604	25	included	include	VERB
ftr-479	604	26	in	in	ADP
ftr-479	604	27	the	the	DET
ftr-479	604	28	prices	price	NOUN
ftr-479	604	29	paid	pay	VERB
ftr-479	604	30	for	for	ADP
ftr-479	604	31	these	these	DET
ftr-479	604	32	items	item	NOUN
ftr-479	604	33	.	.	PUNCT
ftr-479	605	1	the	the	DET
ftr-479	605	2	prices	price	NOUN
ftr-479	605	3	of	of	ADP
ftr-479	605	4	items	item	NOUN
ftr-479	605	5	purchased	purchase	VERB
ftr-479	605	6	before	before	ADP
ftr-479	605	7	the	the	DET
ftr-479	605	8	bat	bat	NOUN
ftr-479	605	9	's	's	PART
ftr-479	605	10	enactment	enactment	NOUN
ftr-479	605	11	do	do	AUX
ftr-479	605	12	not	not	PART
ftr-479	605	13	include	include	VERB
ftr-479	605	14	bat	bat	NOUN
ftr-479	605	15	,	,	PUNCT
ftr-479	605	16	and	and	CCONJ
ftr-479	605	17	109	109	NUM
ftr-479	605	18	.	.	PUNCT
ftr-479	606	1	irc	irc	PROPN
ftr-479	606	2	§	§	PROPN
ftr-479	606	3	42	42	NUM
ftr-479	606	4	.	.	PUNCT
ftr-479	607	1	110	110	NUM
ftr-479	607	2	.	.	PUNCT
ftr-479	608	1	irc	irc	PROPN
ftr-479	608	2	§	§	PROPN
ftr-479	608	3	43	43	NUM
ftr-479	608	4	.	.	PUNCT
ftr-479	609	1	see	see	VERB
ftr-479	609	2	also	also	ADV
ftr-479	609	3	frank	frank	PROPN
ftr-479	609	4	m.	m.	PROPN
ftr-479	609	5	burke	burke	PROPN
ftr-479	609	6	.	.	PUNCT
ftr-479	610	1	jr	jr	PROPN
ftr-479	610	2	.	.	PROPN
ftr-479	610	3	,	,	PUNCT
ftr-479	610	4	recent	recent	ADJ
ftr-479	610	5	study	study	NOUN
ftr-479	610	6	recommends	recommend	VERB
ftr-479	610	7	incentives	incentive	NOUN
ftr-479	610	8	for	for	ADP
ftr-479	610	9	marginal	marginal	ADJ
ftr-479	610	10	oil	oil	NOUN
ftr-479	610	11	and	and	CCONJ
ftr-479	610	12	gas	gas	NOUN
ftr-479	610	13	properties	property	NOUN
ftr-479	610	14	,	,	PUNCT
ftr-479	610	15	64	64	NUM
ftr-479	610	16	tax	tax	NOUN
ftr-479	610	17	notes	note	NOUN
ftr-479	610	18	947	947	NUM
ftr-479	610	19	(	(	PUNCT
ftr-479	610	20	aug	aug	PROPN
ftr-479	610	21	.	.	PROPN
ftr-479	610	22	15	15	NUM
ftr-479	610	23	.	.	NOUN
ftr-479	610	24	1994	1994	NUM
ftr-479	610	25	)	)	PUNCT
ftr-479	610	26	.	.	PUNCT
ftr-479	611	1	111	111	NUM
ftr-479	611	2	.	.	PUNCT
ftr-479	612	1	irc	irc	PROPN
ftr-479	612	2	§	§	PROPN
ftr-479	612	3	44	44	NUM
ftr-479	612	4	.	.	PUNCT
ftr-479	613	1	112	112	NUM
ftr-479	613	2	.	.	PUNCT
ftr-479	614	1	irc	irc	PROPN
ftr-479	614	2	§	§	PROPN
ftr-479	614	3	45	45	NUM
ftr-479	614	4	.	.	NOUN
ftr-479	614	5	113	113	NUM
ftr-479	614	6	.	.	PUNCT
ftr-479	615	1	irc	irc	PROPN
ftr-479	615	2	§	§	PROPN
ftr-479	615	3	1396	1396	NUM
ftr-479	615	4	.	.	PUNCT
ftr-479	616	1	114	114	NUM
ftr-479	616	2	.	.	PUNCT
ftr-479	616	3	irc	irc	PROPN
ftr-479	616	4	§	§	PROPN
ftr-479	616	5	45a	45a	PROPN
ftr-479	616	6	.	.	PUNCT
ftr-479	617	1	115	115	NUM
ftr-479	617	2	.	.	PUNCT
ftr-479	618	1	irc	irc	PROPN
ftr-479	618	2	§	§	PROPN
ftr-479	618	3	51	51	NUM
ftr-479	618	4	.	.	NOUN
ftr-479	618	5	116	116	NUM
ftr-479	618	6	.	.	PUNCT
ftr-479	619	1	irc	irc	PROPN
ftr-479	619	2	§	§	PROPN
ftr-479	619	3	179	179	NUM
ftr-479	619	4	.	.	PUNCT
ftr-479	619	5	117	117	NUM
ftr-479	619	6	.	.	PUNCT
ftr-479	620	1	irc	irc	PROPN
ftr-479	620	2	§	§	PROPN
ftr-479	620	3	1397a	1397a	NUM
ftr-479	620	4	.	.	PUNCT
ftr-479	621	1	118	118	NUM
ftr-479	621	2	.	.	PUNCT
ftr-479	621	3	irc	irc	PROPN
ftr-479	621	4	§	§	PROPN
ftr-479	621	5	1680	1680	NUM
ftr-479	621	6	)	)	PUNCT
ftr-479	621	7	.	.	PUNCT
ftr-479	622	1	119	119	X
ftr-479	622	2	.	.	PUNCT
ftr-479	623	1	see	see	VERB
ftr-479	623	2	supra	supra	PROPN
ftr-479	623	3	note	note	PROPN
ftr-479	623	4	37	37	NUM
ftr-479	623	5	.	.	PUNCT
ftr-479	623	6	19951	19951	NUM
ftr-479	624	1	florida	florida	PROPN
ftr-479	624	2	tax	tax	PROPN
ftr-479	624	3	review	review	NOUN
ftr-479	624	4	arguably	arguably	ADV
ftr-479	624	5	,	,	PUNCT
ftr-479	624	6	no	no	DET
ftr-479	624	7	deduction	deduction	NOUN
ftr-479	624	8	for	for	ADP
ftr-479	624	9	their	their	PRON
ftr-479	624	10	cost	cost	NOUN
ftr-479	624	11	is	be	AUX
ftr-479	624	12	appropriate	appropriate	ADJ
ftr-479	624	13	under	under	ADP
ftr-479	624	14	the	the	DET
ftr-479	624	15	bat	bat	NOUN
ftr-479	624	16	,	,	PUNCT
ftr-479	624	17	even	even	ADV
ftr-479	624	18	if	if	SCONJ
ftr-479	624	19	the	the	DET
ftr-479	624	20	items	item	NOUN
ftr-479	624	21	are	be	AUX
ftr-479	624	22	used	use	VERB
ftr-479	624	23	or	or	CCONJ
ftr-479	624	24	sold	sell	VERB
ftr-479	624	25	after	after	SCONJ
ftr-479	624	26	the	the	DET
ftr-479	624	27	bat	bat	NOUN
ftr-479	624	28	takes	take	VERB
ftr-479	624	29	effect	effect	NOUN
ftr-479	624	30	.	.	PUNCT
ftr-479	625	1	for	for	ADP
ftr-479	625	2	example	example	NOUN
ftr-479	625	3	,	,	PUNCT
ftr-479	625	4	if	if	SCONJ
ftr-479	625	5	widgets	widget	NOUN
ftr-479	625	6	cost	cost	VERB
ftr-479	625	7	$	$	SYM
ftr-479	625	8	100	100	NUM
ftr-479	625	9	each	each	PRON
ftr-479	625	10	before	before	SCONJ
ftr-479	625	11	the	the	DET
ftr-479	625	12	bat	bat	NOUN
ftr-479	625	13	is	be	AUX
ftr-479	625	14	enacted	enact	VERB
ftr-479	625	15	,	,	PUNCT
ftr-479	625	16	their	their	PRON
ftr-479	625	17	price	price	NOUN
ftr-479	625	18	can	can	AUX
ftr-479	625	19	be	be	AUX
ftr-479	625	20	expected	expect	VERB
ftr-479	625	21	to	to	PART
ftr-479	625	22	rise	rise	VERB
ftr-479	625	23	to	to	ADP
ftr-479	625	24	$	$	SYM
ftr-479	625	25	117	117	NUM
ftr-479	625	26	after	after	ADP
ftr-479	625	27	the	the	DET
ftr-479	625	28	enactment	enactment	NOUN
ftr-479	625	29	of	of	ADP
ftr-479	625	30	a	a	DET
ftr-479	625	31	bat	bat	NOUN
ftr-479	625	32	at	at	ADP
ftr-479	625	33	14.5	14.5	NUM
ftr-479	625	34	%	%	NOUN
ftr-479	625	35	(	(	PUNCT
ftr-479	625	36	$	$	SYM
ftr-479	625	37	117	117	NUM
ftr-479	625	38	,	,	PUNCT
ftr-479	625	39	less	less	ADJ
ftr-479	625	40	14.5	14.5	NUM
ftr-479	625	41	%	%	NOUN
ftr-479	625	42	thereof	thereof	ADV
ftr-479	625	43	,	,	PUNCT
ftr-479	625	44	is	be	AUX
ftr-479	625	45	$	$	SYM
ftr-479	625	46	100	100	NUM
ftr-479	625	47	)	)	PUNCT
ftr-479	625	48	.	.	PUNCT
ftr-479	626	1	assume	assume	VERB
ftr-479	626	2	business	business	NOUN
ftr-479	626	3	a	a	DET
ftr-479	626	4	buys	buy	NOUN
ftr-479	626	5	widgets	widget	NOUN
ftr-479	626	6	for	for	ADP
ftr-479	626	7	$	$	SYM
ftr-479	626	8	100	100	NUM
ftr-479	626	9	each	each	PRON
ftr-479	626	10	before	before	SCONJ
ftr-479	626	11	the	the	DET
ftr-479	626	12	bat	bat	NOUN
ftr-479	626	13	comes	come	VERB
ftr-479	626	14	into	into	ADP
ftr-479	626	15	effect	effect	NOUN
ftr-479	626	16	and	and	CCONJ
ftr-479	626	17	sells	sell	VERB
ftr-479	626	18	them	they	PRON
ftr-479	626	19	to	to	ADP
ftr-479	626	20	customers	customer	NOUN
ftr-479	626	21	after	after	ADP
ftr-479	626	22	enactment	enactment	NOUN
ftr-479	626	23	,	,	PUNCT
ftr-479	626	24	and	and	CCONJ
ftr-479	626	25	business	business	NOUN
ftr-479	626	26	b	b	PROPN
ftr-479	626	27	buys	buy	VERB
ftr-479	626	28	widgets	widget	NOUN
ftr-479	626	29	after	after	ADP
ftr-479	626	30	enactment	enactment	NOUN
ftr-479	626	31	for	for	ADP
ftr-479	626	32	$	$	SYM
ftr-479	626	33	117	117	NUM
ftr-479	626	34	and	and	CCONJ
ftr-479	626	35	also	also	ADV
ftr-479	626	36	sells	sell	VERB
ftr-479	626	37	them	they	PRON
ftr-479	626	38	to	to	ADP
ftr-479	626	39	customers	customer	NOUN
ftr-479	626	40	after	after	ADP
ftr-479	626	41	enactment	enactment	NOUN
ftr-479	626	42	.	.	PUNCT
ftr-479	627	1	if	if	SCONJ
ftr-479	627	2	b	b	NOUN
ftr-479	627	3	is	be	AUX
ftr-479	627	4	allowed	allow	VERB
ftr-479	627	5	a	a	DET
ftr-479	627	6	bat	bat	NOUN
ftr-479	627	7	deduction	deduction	NOUN
ftr-479	627	8	for	for	ADP
ftr-479	627	9	its	its	PRON
ftr-479	627	10	inventory	inventory	NOUN
ftr-479	627	11	costs	cost	NOUN
ftr-479	627	12	,	,	PUNCT
ftr-479	627	13	but	but	CCONJ
ftr-479	627	14	a	a	PRON
ftr-479	627	15	is	be	AUX
ftr-479	627	16	not	not	PART
ftr-479	627	17	,	,	PUNCT
ftr-479	627	18	the	the	DET
ftr-479	627	19	after	after	ADP
ftr-479	627	20	-	-	PUNCT
ftr-479	627	21	bat	bat	NOUN
ftr-479	627	22	cost	cost	NOUN
ftr-479	627	23	of	of	ADP
ftr-479	627	24	each	each	DET
ftr-479	627	25	widget	widget	NOUN
ftr-479	627	26	to	to	ADP
ftr-479	627	27	both	both	DET
ftr-479	627	28	businesses	business	NOUN
ftr-479	627	29	is	be	AUX
ftr-479	627	30	$	$	SYM
ftr-479	627	31	100	100	NUM
ftr-479	627	32	.	.	PUNCT
ftr-479	628	1	nevertheless	nevertheless	ADV
ftr-479	628	2	,	,	PUNCT
ftr-479	628	3	businesses	business	NOUN
ftr-479	628	4	can	can	AUX
ftr-479	628	5	be	be	AUX
ftr-479	628	6	expected	expect	VERB
ftr-479	628	7	to	to	PART
ftr-479	628	8	insist	insist	VERB
ftr-479	628	9	on	on	ADP
ftr-479	628	10	obtaining	obtain	VERB
ftr-479	628	11	at	at	ADP
ftr-479	628	12	least	least	ADJ
ftr-479	628	13	some	some	PRON
ftr-479	628	14	tax	tax	NOUN
ftr-479	628	15	benefit	benefit	NOUN
ftr-479	628	16	for	for	ADP
ftr-479	628	17	their	their	PRON
ftr-479	628	18	unrecovered	unrecovered	ADJ
ftr-479	628	19	pre	pre	ADJ
ftr-479	628	20	-	-	ADJ
ftr-479	628	21	bat	bat	NOUN
ftr-479	628	22	costs	cost	NOUN
ftr-479	628	23	.	.	PUNCT
ftr-479	629	1	2	2	NUM
ftr-479	629	2	'	'	NOUN
ftr-479	629	3	a	a	DET
ftr-479	629	4	second	second	ADJ
ftr-479	629	5	simple	simple	ADJ
ftr-479	629	6	approach	approach	NOUN
ftr-479	629	7	is	be	AUX
ftr-479	629	8	to	to	PART
ftr-479	629	9	give	give	VERB
ftr-479	629	10	corporations	corporation	NOUN
ftr-479	629	11	an	an	DET
ftr-479	629	12	immediate	immediate	ADJ
ftr-479	629	13	bat	bat	NOUN
ftr-479	629	14	deduction	deduction	NOUN
ftr-479	629	15	for	for	ADP
ftr-479	629	16	all	all	DET
ftr-479	629	17	unrecovered	unrecovered	ADJ
ftr-479	629	18	plant	plant	NOUN
ftr-479	629	19	,	,	PUNCT
ftr-479	629	20	equipment	equipment	NOUN
ftr-479	629	21	,	,	PUNCT
ftr-479	629	22	and	and	CCONJ
ftr-479	629	23	inventory	inventory	NOUN
ftr-479	629	24	costs	cost	NOUN
ftr-479	629	25	.	.	PUNCT
ftr-479	630	1	this	this	DET
ftr-479	630	2	approach	approach	NOUN
ftr-479	630	3	might	might	AUX
ftr-479	630	4	be	be	AUX
ftr-479	630	5	justified	justify	VERB
ftr-479	630	6	by	by	ADP
ftr-479	630	7	a	a	DET
ftr-479	630	8	judgment	judgment	NOUN
ftr-479	630	9	that	that	SCONJ
ftr-479	630	10	the	the	DET
ftr-479	630	11	effect	effect	NOUN
ftr-479	630	12	on	on	ADP
ftr-479	630	13	prices	price	NOUN
ftr-479	630	14	of	of	ADP
ftr-479	630	15	the	the	DET
ftr-479	630	16	repealed	repeal	VERB
ftr-479	630	17	corporate	corporate	ADJ
ftr-479	630	18	income	income	NOUN
ftr-479	630	19	tax	tax	NOUN
ftr-479	630	20	is	be	AUX
ftr-479	630	21	not	not	PART
ftr-479	630	22	materially	materially	ADV
ftr-479	630	23	different	different	ADJ
ftr-479	630	24	from	from	ADP
ftr-479	630	25	that	that	PRON
ftr-479	630	26	of	of	ADP
ftr-479	630	27	the	the	DET
ftr-479	630	28	new	new	ADJ
ftr-479	630	29	bat	bat	NOUN
ftr-479	630	30	.	.	PUNCT
ftr-479	631	1	it	it	PRON
ftr-479	631	2	would	would	AUX
ftr-479	631	3	,	,	PUNCT
ftr-479	631	4	however	however	ADV
ftr-479	631	5	,	,	PUNCT
ftr-479	631	6	entail	entail	VERB
ftr-479	631	7	a	a	DET
ftr-479	631	8	large	large	ADJ
ftr-479	631	9	revenue	revenue	NOUN
ftr-479	631	10	loss	loss	NOUN
ftr-479	631	11	for	for	ADP
ftr-479	631	12	the	the	DET
ftr-479	631	13	initial	initial	ADJ
ftr-479	631	14	bat	bat	NOUN
ftr-479	631	15	period	period	NOUN
ftr-479	631	16	.	.	PUNCT
ftr-479	632	1	consequently	consequently	ADV
ftr-479	632	2	,	,	PUNCT
ftr-479	632	3	this	this	DET
ftr-479	632	4	solution	solution	NOUN
ftr-479	632	5	seems	seem	VERB
ftr-479	632	6	unlikely	unlikely	ADJ
ftr-479	632	7	to	to	PART
ftr-479	632	8	be	be	AUX
ftr-479	632	9	adopted	adopt	VERB
ftr-479	632	10	.	.	PUNCT
ftr-479	633	1	the	the	DET
ftr-479	633	2	remaining	remain	VERB
ftr-479	633	3	approach	approach	NOUN
ftr-479	633	4	is	be	AUX
ftr-479	633	5	to	to	PART
ftr-479	633	6	permit	permit	VERB
ftr-479	633	7	unrecovered	unrecovered	ADJ
ftr-479	633	8	pre	pre	ADJ
ftr-479	633	9	-	-	ADJ
ftr-479	633	10	bat	bat	ADJ
ftr-479	633	11	costs	cost	NOUN
ftr-479	633	12	to	to	PART
ftr-479	633	13	be	be	AUX
ftr-479	633	14	deducted	deduct	VERB
ftr-479	633	15	over	over	ADP
ftr-479	633	16	a	a	DET
ftr-479	633	17	post	post	ADJ
ftr-479	633	18	-	-	ADJ
ftr-479	633	19	bat	bat	ADJ
ftr-479	633	20	transition	transition	NOUN
ftr-479	633	21	period	period	NOUN
ftr-479	633	22	.	.	PUNCT
ftr-479	634	1	this	this	PRON
ftr-479	634	2	could	could	AUX
ftr-479	634	3	be	be	AUX
ftr-479	634	4	accomplished	accomplish	VERB
ftr-479	634	5	by	by	ADP
ftr-479	634	6	requiring	require	VERB
ftr-479	634	7	corporations	corporation	NOUN
ftr-479	634	8	to	to	PART
ftr-479	634	9	follow	follow	VERB
ftr-479	634	10	the	the	DET
ftr-479	634	11	present	present	ADJ
ftr-479	634	12	income	income	NOUN
ftr-479	634	13	tax	tax	NOUN
ftr-479	634	14	rules	rule	NOUN
ftr-479	634	15	under	under	ADP
ftr-479	634	16	the	the	DET
ftr-479	634	17	bat	bat	NOUN
ftr-479	634	18	with	with	ADP
ftr-479	634	19	respect	respect	NOUN
ftr-479	634	20	to	to	ADP
ftr-479	634	21	unrecovered	unrecovered	ADJ
ftr-479	634	22	pre	pre	ADJ
ftr-479	634	23	-	-	ADJ
ftr-479	634	24	bat	bat	ADJ
ftr-479	634	25	costs	cost	NOUN
ftr-479	634	26	of	of	ADP
ftr-479	634	27	plant	plant	NOUN
ftr-479	634	28	,	,	PUNCT
ftr-479	634	29	equipment	equipment	NOUN
ftr-479	634	30	,	,	PUNCT
ftr-479	634	31	and	and	CCONJ
ftr-479	634	32	inventory	inventory	NOUN
ftr-479	634	33	.	.	PUNCT
ftr-479	635	1	alternatively	alternatively	ADV
ftr-479	635	2	,	,	PUNCT
ftr-479	635	3	an	an	DET
ftr-479	635	4	arbitrary	arbitrary	ADJ
ftr-479	635	5	period	period	NOUN
ftr-479	635	6	could	could	AUX
ftr-479	635	7	be	be	AUX
ftr-479	635	8	selected	select	VERB
ftr-479	635	9	over	over	ADP
ftr-479	635	10	which	which	PRON
ftr-479	635	11	the	the	DET
ftr-479	635	12	pre	pre	ADJ
ftr-479	635	13	-	-	ADJ
ftr-479	635	14	bat	bat	ADJ
ftr-479	635	15	basis	basis	NOUN
ftr-479	635	16	and	and	CCONJ
ftr-479	635	17	inventory	inventory	NOUN
ftr-479	635	18	costs	cost	NOUN
ftr-479	635	19	would	would	AUX
ftr-479	635	20	be	be	AUX
ftr-479	635	21	spread	spread	VERB
ftr-479	635	22	and	and	CCONJ
ftr-479	635	23	claimed	claim	VERB
ftr-479	635	24	as	as	ADP
ftr-479	635	25	bat	bat	NOUN
ftr-479	635	26	deductions	deduction	NOUN
ftr-479	635	27	.	.	PUNCT
ftr-479	636	1	either	either	DET
ftr-479	636	2	solution	solution	NOUN
ftr-479	636	3	would	would	AUX
ftr-479	636	4	be	be	AUX
ftr-479	636	5	a	a	DET
ftr-479	636	6	complicating	complicate	VERB
ftr-479	636	7	element	element	NOUN
ftr-479	636	8	because	because	SCONJ
ftr-479	636	9	it	it	PRON
ftr-479	636	10	would	would	AUX
ftr-479	636	11	require	require	VERB
ftr-479	636	12	pre	pre	ADJ
ftr-479	636	13	-	-	ADJ
ftr-479	636	14	bat	bat	ADJ
ftr-479	636	15	assets	asset	NOUN
ftr-479	636	16	to	to	PART
ftr-479	636	17	be	be	AUX
ftr-479	636	18	accounted	account	VERB
ftr-479	636	19	for	for	ADP
ftr-479	636	20	separately	separately	ADV
ftr-479	636	21	.	.	PUNCT
ftr-479	637	1	the	the	DET
ftr-479	637	2	danforth	danforth	PROPN
ftr-479	637	3	-	-	PUNCT
ftr-479	637	4	boren	boren	PROPN
ftr-479	637	5	proposal	proposal	NOUN
ftr-479	637	6	seems	seem	VERB
ftr-479	637	7	to	to	PART
ftr-479	637	8	adopt	adopt	VERB
ftr-479	637	9	the	the	DET
ftr-479	637	10	simple	simple	ADJ
ftr-479	637	11	approach	approach	NOUN
ftr-479	637	12	of	of	ADP
ftr-479	637	13	allowing	allow	VERB
ftr-479	637	14	no	no	DET
ftr-479	637	15	recovery	recovery	NOUN
ftr-479	637	16	for	for	ADP
ftr-479	637	17	unrecovered	unrecovered	ADJ
ftr-479	637	18	pre	pre	ADJ
ftr-479	637	19	-	-	ADJ
ftr-479	637	20	bat	bat	NOUN
ftr-479	637	21	costs	cost	NOUN
ftr-479	637	22	.	.	PUNCT
ftr-479	638	1	taxpayer	taxpayer	NOUN
ftr-479	638	2	objections	objection	NOUN
ftr-479	638	3	,	,	PUNCT
ftr-479	638	4	however	however	ADV
ftr-479	638	5	,	,	PUNCT
ftr-479	638	6	will	will	AUX
ftr-479	638	7	surely	surely	ADV
ftr-479	638	8	be	be	AUX
ftr-479	638	9	raised	raise	VERB
ftr-479	638	10	in	in	ADP
ftr-479	638	11	congress	congress	PROPN
ftr-479	638	12	,	,	PUNCT
ftr-479	638	13	and	and	CCONJ
ftr-479	638	14	if	if	SCONJ
ftr-479	638	15	the	the	DET
ftr-479	638	16	proposal	proposal	NOUN
ftr-479	638	17	is	be	AUX
ftr-479	638	18	enacted	enact	VERB
ftr-479	638	19	,	,	PUNCT
ftr-479	638	20	the	the	DET
ftr-479	638	21	preceding	precede	VERB
ftr-479	638	22	analysis	analysis	NOUN
ftr-479	638	23	indicates	indicate	VERB
ftr-479	638	24	that	that	SCONJ
ftr-479	638	25	it	it	PRON
ftr-479	638	26	will	will	AUX
ftr-479	638	27	likely	likely	ADV
ftr-479	638	28	contain	contain	VERB
ftr-479	638	29	a	a	DET
ftr-479	638	30	recovery	recovery	NOUN
ftr-479	638	31	provision	provision	NOUN
ftr-479	638	32	that	that	PRON
ftr-479	638	33	will	will	AUX
ftr-479	638	34	erode	erode	VERB
ftr-479	638	35	simplicity	simplicity	NOUN
ftr-479	638	36	gains	gain	NOUN
ftr-479	638	37	.	.	PUNCT
ftr-479	639	1	4	4	X
ftr-479	639	2	.	.	X
ftr-479	639	3	does	do	AUX
ftr-479	639	4	danforth	danforth	PROPN
ftr-479	639	5	-	-	PUNCT
ftr-479	639	6	boren	boren	PROPN
ftr-479	639	7	simplify	simplify	VERB
ftr-479	639	8	the	the	DET
ftr-479	639	9	tax	tax	NOUN
ftr-479	639	10	system?-the	system?-the	PRON
ftr-479	639	11	proposal	proposal	NOUN
ftr-479	639	12	contains	contain	VERB
ftr-479	639	13	several	several	ADJ
ftr-479	639	14	simplifying	simplifying	NOUN
ftr-479	639	15	features	feature	NOUN
ftr-479	639	16	-	-	PUNCT
ftr-479	639	17	elimination	elimination	NOUN
ftr-479	639	18	of	of	ADP
ftr-479	639	19	capitalization	capitalization	NOUN
ftr-479	639	20	and	and	CCONJ
ftr-479	639	21	capital	capital	NOUN
ftr-479	639	22	cost	cost	NOUN
ftr-479	639	23	recovery	recovery	NOUN
ftr-479	639	24	rules	rule	NOUN
ftr-479	639	25	for	for	ADP
ftr-479	639	26	corporations	corporation	NOUN
ftr-479	639	27	,	,	PUNCT
ftr-479	639	28	repeal	repeal	NOUN
ftr-479	639	29	of	of	ADP
ftr-479	639	30	corporate	corporate	ADJ
ftr-479	639	31	-	-	PUNCT
ftr-479	639	32	level	level	NOUN
ftr-479	639	33	income	income	NOUN
ftr-479	639	34	taxes	taxis	NOUN
ftr-479	639	35	,	,	PUNCT
ftr-479	639	36	and	and	CCONJ
ftr-479	639	37	decreases	decrease	NOUN
ftr-479	639	38	in	in	ADP
ftr-479	639	39	the	the	DET
ftr-479	639	40	numbers	number	NOUN
ftr-479	639	41	of	of	ADP
ftr-479	639	42	both	both	DET
ftr-479	639	43	itemizers	itemizer	NOUN
ftr-479	639	44	and	and	CCONJ
ftr-479	639	45	taxpayers	taxpayer	NOUN
ftr-479	639	46	by	by	ADP
ftr-479	639	47	virtue	virtue	NOUN
ftr-479	639	48	of	of	ADP
ftr-479	639	49	the	the	DET
ftr-479	639	50	enlarged	enlarge	VERB
ftr-479	639	51	standard	standard	PROPN
ftr-479	639	52	deduction	deduction	NOUN
ftr-479	639	53	.	.	PUNCT
ftr-479	640	1	however	however	ADV
ftr-479	640	2	,	,	PUNCT
ftr-479	640	3	other	other	ADJ
ftr-479	640	4	features	feature	NOUN
ftr-479	640	5	increase	increase	VERB
ftr-479	640	6	complexitythe	complexitythe	ADV
ftr-479	640	7	assured	assured	ADJ
ftr-479	640	8	and	and	CCONJ
ftr-479	640	9	probable	probable	ADJ
ftr-479	640	10	bat	bat	NOUN
ftr-479	640	11	intricacies	intricacy	NOUN
ftr-479	640	12	,	,	PUNCT
ftr-479	640	13	the	the	DET
ftr-479	640	14	phaseouts	phaseout	NOUN
ftr-479	640	15	of	of	ADP
ftr-479	640	16	the	the	DET
ftr-479	640	17	standard	standard	ADJ
ftr-479	640	18	deduction	deduction	NOUN
ftr-479	640	19	enlargement	enlargement	NOUN
ftr-479	640	20	and	and	CCONJ
ftr-479	640	21	the	the	DET
ftr-479	640	22	bat	bat	NOUN
ftr-479	640	23	credit	credit	NOUN
ftr-479	640	24	under	under	ADP
ftr-479	640	25	the	the	DET
ftr-479	640	26	income	income	NOUN
ftr-479	640	27	tax	tax	NOUN
ftr-479	640	28	,	,	PUNCT
ftr-479	640	29	the	the	DET
ftr-479	640	30	election	election	NOUN
ftr-479	640	31	for	for	ADP
ftr-479	640	32	s	s	NOUN
ftr-479	640	33	corporations	corporation	NOUN
ftr-479	640	34	and	and	CCONJ
ftr-479	640	35	unincorporated	unincorporated	ADJ
ftr-479	640	36	businesses	business	NOUN
ftr-479	640	37	to	to	PART
ftr-479	640	38	be	be	AUX
ftr-479	640	39	treated	treat	VERB
ftr-479	640	40	as	as	ADP
ftr-479	640	41	c	c	PROPN
ftr-479	640	42	corpora120	corpora120	PROPN
ftr-479	640	43	.	.	PUNCT
ftr-479	641	1	see	see	VERB
ftr-479	641	2	ernest	ernest	PROPN
ftr-479	641	3	s.	s.	PROPN
ftr-479	641	4	christian	christian	PROPN
ftr-479	641	5	&	&	CCONJ
ftr-479	641	6	george	george	PROPN
ftr-479	641	7	j.	j.	PROPN
ftr-479	641	8	schutzer	schutzer	PROPN
ftr-479	641	9	,	,	PUNCT
ftr-479	641	10	unlimited	unlimited	ADJ
ftr-479	641	11	savings	saving	NOUN
ftr-479	641	12	allowance	allowance	NOUN
ftr-479	641	13	(	(	PUNCT
ftr-479	641	14	usa	usa	NOUN
ftr-479	641	15	)	)	PUNCT
ftr-479	641	16	tax	tax	NOUN
ftr-479	641	17	system	system	NOUN
ftr-479	641	18	,	,	PUNCT
ftr-479	641	19	66	66	NUM
ftr-479	641	20	tax	tax	NOUN
ftr-479	641	21	notes	note	NOUN
ftr-479	641	22	1485	1485	NUM
ftr-479	641	23	,	,	PUNCT
ftr-479	641	24	1534	1534	NUM
ftr-479	641	25	(	(	PUNCT
ftr-479	641	26	mar	mar	PROPN
ftr-479	641	27	.	.	PROPN
ftr-479	641	28	10	10	NUM
ftr-479	641	29	,	,	PUNCT
ftr-479	641	30	1995	1995	NUM
ftr-479	641	31	)	)	PUNCT
ftr-479	641	32	.	.	PUNCT
ftr-479	642	1	[	[	X
ftr-479	642	2	vol	vol	NOUN
ftr-479	642	3	2:7	2:7	NUM
ftr-479	642	4	scoping	scope	VERB
ftr-479	642	5	out	out	ADP
ftr-479	642	6	the	the	DET
ftr-479	642	7	uncertain	uncertain	ADJ
ftr-479	642	8	simplification	simplification	NOUN
ftr-479	642	9	effects	effect	NOUN
ftr-479	642	10	tions	tion	NOUN
ftr-479	642	11	,	,	PUNCT
ftr-479	642	12	the	the	DET
ftr-479	642	13	preservation	preservation	NOUN
ftr-479	642	14	of	of	ADP
ftr-479	642	15	various	various	ADJ
ftr-479	642	16	corporate	corporate	ADJ
ftr-479	642	17	tax	tax	NOUN
ftr-479	642	18	rules	rule	NOUN
ftr-479	642	19	and	and	CCONJ
ftr-479	642	20	their	their	PRON
ftr-479	642	21	extension	extension	NOUN
ftr-479	642	22	to	to	ADP
ftr-479	642	23	electing	elect	VERB
ftr-479	642	24	unincorporated	unincorporated	ADJ
ftr-479	642	25	businesses	business	NOUN
ftr-479	642	26	,	,	PUNCT
ftr-479	642	27	and	and	CCONJ
ftr-479	642	28	the	the	DET
ftr-479	642	29	complex	complex	ADJ
ftr-479	642	30	new	new	ADJ
ftr-479	642	31	tax	tax	NOUN
ftr-479	642	32	on	on	ADP
ftr-479	642	33	excess	excess	ADJ
ftr-479	642	34	passive	passive	ADJ
ftr-479	642	35	income	income	NOUN
ftr-479	642	36	.	.	PUNCT
ftr-479	643	1	it	it	PRON
ftr-479	643	2	is	be	AUX
ftr-479	643	3	difficult	difficult	ADJ
ftr-479	643	4	to	to	PART
ftr-479	643	5	say	say	VERB
ftr-479	643	6	whether	whether	SCONJ
ftr-479	643	7	the	the	DET
ftr-479	643	8	simplifications	simplification	NOUN
ftr-479	643	9	or	or	CCONJ
ftr-479	643	10	the	the	DET
ftr-479	643	11	complexities	complexity	NOUN
ftr-479	643	12	predominate	predominate	ADJ
ftr-479	643	13	.	.	PUNCT
ftr-479	644	1	however	however	ADV
ftr-479	644	2	,	,	PUNCT
ftr-479	644	3	if	if	SCONJ
ftr-479	644	4	the	the	DET
ftr-479	644	5	proposal	proposal	NOUN
ftr-479	644	6	yields	yield	VERB
ftr-479	644	7	net	net	ADJ
ftr-479	644	8	simplification	simplification	NOUN
ftr-479	644	9	,	,	PUNCT
ftr-479	644	10	it	it	PRON
ftr-479	644	11	is	be	AUX
ftr-479	644	12	likely	likely	ADJ
ftr-479	644	13	not	not	PART
ftr-479	644	14	of	of	ADP
ftr-479	644	15	the	the	DET
ftr-479	644	16	magnitude	magnitude	NOUN
ftr-479	644	17	that	that	PRON
ftr-479	644	18	taxpayers	taxpayer	NOUN
ftr-479	644	19	seem	seem	VERB
ftr-479	644	20	to	to	PART
ftr-479	644	21	hope	hope	VERB
ftr-479	644	22	for	for	ADP
ftr-479	644	23	or	or	CCONJ
ftr-479	644	24	that	that	PRON
ftr-479	644	25	is	be	AUX
ftr-479	644	26	typically	typically	ADV
ftr-479	644	27	implied	imply	VERB
ftr-479	644	28	in	in	ADP
ftr-479	644	29	the	the	DET
ftr-479	644	30	political	political	ADJ
ftr-479	644	31	rhetoric	rhetoric	NOUN
ftr-479	644	32	that	that	PRON
ftr-479	644	33	accompanies	accompany	VERB
ftr-479	644	34	simplification	simplification	NOUN
ftr-479	644	35	proposals	proposal	NOUN
ftr-479	644	36	.	.	PUNCT
ftr-479	645	1	more	more	ADV
ftr-479	645	2	importantly	importantly	ADV
ftr-479	645	3	,	,	PUNCT
ftr-479	645	4	this	this	DET
ftr-479	645	5	review	review	NOUN
ftr-479	645	6	of	of	ADP
ftr-479	645	7	the	the	DET
ftr-479	645	8	danforth	danforth	PROPN
ftr-479	645	9	-	-	PUNCT
ftr-479	645	10	boren	boren	PROPN
ftr-479	645	11	proposal	proposal	NOUN
ftr-479	645	12	reaffirms	reaffirm	VERB
ftr-479	645	13	that	that	SCONJ
ftr-479	645	14	responsible	responsible	ADJ
ftr-479	645	15	assertions	assertion	NOUN
ftr-479	645	16	about	about	ADP
ftr-479	645	17	whether	whether	SCONJ
ftr-479	645	18	and	and	CCONJ
ftr-479	645	19	to	to	ADP
ftr-479	645	20	what	what	DET
ftr-479	645	21	extent	extent	NOUN
ftr-479	645	22	a	a	DET
ftr-479	645	23	vat	vat	NOUN
ftr-479	645	24	should	should	AUX
ftr-479	645	25	be	be	AUX
ftr-479	645	26	adopted	adopt	VERB
ftr-479	645	27	as	as	ADP
ftr-479	645	28	a	a	DET
ftr-479	645	29	simplification	simplification	NOUN
ftr-479	645	30	measure	measure	NOUN
ftr-479	645	31	can	can	AUX
ftr-479	645	32	not	not	PART
ftr-479	645	33	be	be	AUX
ftr-479	645	34	made	make	VERB
ftr-479	645	35	until	until	SCONJ
ftr-479	645	36	the	the	DET
ftr-479	645	37	provisions	provision	NOUN
ftr-479	645	38	of	of	ADP
ftr-479	645	39	the	the	DET
ftr-479	645	40	vat	vat	NOUN
ftr-479	645	41	and	and	CCONJ
ftr-479	645	42	uses	use	NOUN
ftr-479	645	43	of	of	ADP
ftr-479	645	44	vat	vat	NOUN
ftr-479	645	45	revenues	revenue	NOUN
ftr-479	645	46	are	be	AUX
ftr-479	645	47	both	both	PRON
ftr-479	645	48	known	know	VERB
ftr-479	645	49	and	and	CCONJ
ftr-479	645	50	analyzed	analyze	VERB
ftr-479	645	51	in	in	ADP
ftr-479	645	52	detail	detail	NOUN
ftr-479	645	53	.	.	PUNCT
ftr-479	646	1	1	1	NUM
ftr-479	646	2	m.	m.	NOUN
ftr-479	646	3	what	what	PRON
ftr-479	646	4	if	if	SCONJ
ftr-479	646	5	congress	congress	PROPN
ftr-479	646	6	enacts	enact	VERB
ftr-479	646	7	a	a	DET
ftr-479	646	8	consumed	consume	VERB
ftr-479	646	9	income	income	NOUN
ftr-479	646	10	tax	tax	NOUN
ftr-479	646	11	?	?	PUNCT
ftr-479	647	1	another	another	DET
ftr-479	647	2	consumption	consumption	NOUN
ftr-479	647	3	tax	tax	NOUN
ftr-479	647	4	regime	regime	NOUN
ftr-479	647	5	that	that	PRON
ftr-479	647	6	has	have	AUX
ftr-479	647	7	recently	recently	ADV
ftr-479	647	8	attracted	attract	VERB
ftr-479	647	9	attention	attention	NOUN
ftr-479	647	10	is	be	AUX
ftr-479	647	11	an	an	DET
ftr-479	647	12	annual	annual	ADJ
ftr-479	647	13	tax	tax	NOUN
ftr-479	647	14	on	on	ADP
ftr-479	647	15	consumed	consume	VERB
ftr-479	647	16	income	income	NOUN
ftr-479	647	17	,	,	PUNCT
ftr-479	647	18	also	also	ADV
ftr-479	647	19	known	know	VERB
ftr-479	647	20	as	as	ADP
ftr-479	647	21	a	a	DET
ftr-479	647	22	cash	cash	NOUN
ftr-479	647	23	flow	flow	NOUN
ftr-479	647	24	tax	tax	NOUN
ftr-479	647	25	or	or	CCONJ
ftr-479	647	26	consumption	consumption	NOUN
ftr-479	647	27	-	-	PUNCT
ftr-479	647	28	based	base	VERB
ftr-479	647	29	income	income	NOUN
ftr-479	647	30	tax	tax	NOUN
ftr-479	647	31	.	.	PUNCT
ftr-479	648	1	would	would	AUX
ftr-479	648	2	the	the	DET
ftr-479	648	3	adoption	adoption	NOUN
ftr-479	648	4	of	of	ADP
ftr-479	648	5	such	such	DET
ftr-479	648	6	a	a	DET
ftr-479	648	7	tax	tax	NOUN
ftr-479	648	8	be	be	AUX
ftr-479	648	9	a	a	DET
ftr-479	648	10	simplifying	simplifying	NOUN
ftr-479	648	11	measure	measure	NOUN
ftr-479	648	12	?	?	PUNCT
ftr-479	649	1	a.	a.	NOUN
ftr-479	649	2	addition	addition	NOUN
ftr-479	649	3	to	to	ADP
ftr-479	649	4	or	or	CCONJ
ftr-479	649	5	replacenent	replacenent	VERB
ftr-479	649	6	for	for	ADP
ftr-479	649	7	the	the	DET
ftr-479	649	8	accretion	accretion	NOUN
ftr-479	649	9	income	income	NOUN
ftr-479	649	10	tar	tar	NOUN
ftr-479	649	11	?	?	PUNCT
ftr-479	650	1	professor	professor	PROPN
ftr-479	650	2	william	william	PROPN
ftr-479	650	3	d.	d.	PROPN
ftr-479	650	4	andrews	andrews	PROPN
ftr-479	650	5	has	have	AUX
ftr-479	650	6	cogently	cogently	ADV
ftr-479	650	7	argued	argue	VERB
ftr-479	650	8	that	that	SCONJ
ftr-479	650	9	a	a	DET
ftr-479	650	10	consumed	consume	VERB
ftr-479	650	11	income	income	NOUN
ftr-479	650	12	tax	tax	NOUN
ftr-479	650	13	and	and	CCONJ
ftr-479	650	14	an	an	DET
ftr-479	650	15	accretion	accretion	NOUN
ftr-479	650	16	tax	tax	NOUN
ftr-479	650	17	should	should	AUX
ftr-479	650	18	be	be	AUX
ftr-479	650	19	utilized	utilize	VERB
ftr-479	650	20	concurrently	concurrently	ADV
ftr-479	650	21	,	,	PUNCT
ftr-479	650	22	'	'	PUNCT
ftr-479	650	23	with	with	ADP
ftr-479	650	24	only	only	ADJ
ftr-479	650	25	high	high	ADJ
ftr-479	650	26	-	-	PUNCT
ftr-479	650	27	income	income	NOUN
ftr-479	650	28	taxpayers	taxpayer	NOUN
ftr-479	650	29	being	be	AUX
ftr-479	650	30	burdened	burden	VERB
ftr-479	650	31	by	by	ADP
ftr-479	650	32	both	both	DET
ftr-479	650	33	levies	levy	NOUN
ftr-479	650	34	and	and	CCONJ
ftr-479	650	35	lowand	lowand	ADJ
ftr-479	650	36	middle	middle	ADJ
ftr-479	650	37	-	-	PUNCT
ftr-479	650	38	income	income	NOUN
ftr-479	650	39	taxpayers	taxpayer	NOUN
ftr-479	650	40	being	be	AUX
ftr-479	650	41	subjected	subject	VERB
ftr-479	650	42	to	to	ADP
ftr-479	650	43	only	only	ADV
ftr-479	650	44	the	the	DET
ftr-479	650	45	accretion	accretion	NOUN
ftr-479	650	46	tax.1	tax.1	VERB
ftr-479	650	47	-2	-2	PUNCT
ftr-479	651	1	121	121	NUM
ftr-479	651	2	.	.	PUNCT
ftr-479	652	1	our	our	PRON
ftr-479	652	2	income	income	NOUN
ftr-479	652	3	tax	tax	NOUN
ftr-479	652	4	might	might	AUX
ftr-479	652	5	more	more	ADV
ftr-479	652	6	accurately	accurately	ADV
ftr-479	652	7	be	be	AUX
ftr-479	652	8	called	call	VERB
ftr-479	652	9	a	a	DET
ftr-479	652	10	hybrid	hybrid	ADJ
ftr-479	652	11	accretionconsumption	accretionconsumption	NOUN
ftr-479	652	12	tax	tax	NOUN
ftr-479	652	13	because	because	SCONJ
ftr-479	652	14	of	of	ADP
ftr-479	652	15	its	its	PRON
ftr-479	652	16	many	many	ADJ
ftr-479	652	17	consumption	consumption	NOUN
ftr-479	652	18	tax	tax	NOUN
ftr-479	652	19	features	feature	NOUN
ftr-479	652	20	.	.	PUNCT
ftr-479	653	1	see	see	VERB
ftr-479	653	2	,	,	PUNCT
ftr-479	653	3	e.g.	e.g.	ADV
ftr-479	653	4	,	,	PUNCT
ftr-479	653	5	edward	edward	PROPN
ftr-479	653	6	j.	j.	PROPN
ftr-479	653	7	mccaffery	mccaffery	PROPN
ftr-479	653	8	,	,	PUNCT
ftr-479	653	9	tax	tax	NOUN
ftr-479	653	10	policy	policy	NOUN
ftr-479	653	11	under	under	ADP
ftr-479	653	12	a	a	DET
ftr-479	653	13	hybrid	hybrid	ADJ
ftr-479	653	14	income	income	NOUN
ftr-479	653	15	-	-	PUNCT
ftr-479	653	16	consumption	consumption	NOUN
ftr-479	653	17	tax	tax	NOUN
ftr-479	653	18	.	.	PUNCT
ftr-479	654	1	70	70	NUM
ftr-479	654	2	tex	tex	PROPN
ftr-479	654	3	.	.	PUNCT
ftr-479	654	4	l	l	PROPN
ftr-479	654	5	rev	rev	PROPN
ftr-479	654	6	.	.	PROPN
ftr-479	654	7	1145	1145	NUM
ftr-479	654	8	,	,	PUNCT
ftr-479	654	9	1149	1149	NUM
ftr-479	654	10	-	-	SYM
ftr-479	654	11	1155	1155	NUM
ftr-479	654	12	(	(	PUNCT
ftr-479	654	13	1992	1992	NUM
ftr-479	654	14	)	)	PUNCT
ftr-479	654	15	.	.	PUNCT
ftr-479	655	1	however	however	ADV
ftr-479	655	2	,	,	PUNCT
ftr-479	655	3	for	for	ADP
ftr-479	655	4	simplicity	simplicity	NOUN
ftr-479	655	5	reasons	reason	NOUN
ftr-479	655	6	,	,	PUNCT
ftr-479	655	7	this	this	DET
ftr-479	655	8	article	article	NOUN
ftr-479	655	9	refers	refer	VERB
ftr-479	655	10	to	to	ADP
ftr-479	655	11	the	the	DET
ftr-479	655	12	current	current	ADJ
ftr-479	655	13	tax	tax	NOUN
ftr-479	655	14	as	as	ADP
ftr-479	655	15	an	an	DET
ftr-479	655	16	accretion	accretion	NOUN
ftr-479	655	17	income	income	NOUN
ftr-479	655	18	tax	tax	NOUN
ftr-479	655	19	.	.	PUNCT
ftr-479	656	1	122	122	NUM
ftr-479	656	2	.	.	PUNCT
ftr-479	657	1	william	william	PROPN
ftr-479	657	2	d.	d.	PROPN
ftr-479	657	3	andrews	andrews	PROPN
ftr-479	657	4	,	,	PUNCT
ftr-479	657	5	a	a	DET
ftr-479	657	6	supplemental	supplemental	ADJ
ftr-479	657	7	personal	personal	ADJ
ftr-479	657	8	expenditure	expenditure	NOUN
ftr-479	657	9	tax	tax	NOUN
ftr-479	657	10	,	,	PUNCT
ftr-479	657	11	in	in	ADP
ftr-479	657	12	what	what	PRON
ftr-479	657	13	should	should	AUX
ftr-479	657	14	be	be	AUX
ftr-479	657	15	taxed	tax	VERB
ftr-479	657	16	:	:	PUNCT
ftr-479	657	17	income	income	NOUN
ftr-479	657	18	or	or	CCONJ
ftr-479	657	19	expenditure	expenditure	NOUN
ftr-479	657	20	?	?	PUNCT
ftr-479	658	1	127	127	NUM
ftr-479	658	2	,	,	PUNCT
ftr-479	658	3	133	133	NUM
ftr-479	658	4	-	-	SYM
ftr-479	658	5	34	34	NUM
ftr-479	658	6	(	(	PUNCT
ftr-479	658	7	joseph	joseph	PROPN
ftr-479	658	8	a.	a.	PROPN
ftr-479	658	9	pechman	pechman	PROPN
ftr-479	658	10	ed	ed	PROPN
ftr-479	658	11	.	.	PROPN
ftr-479	658	12	,	,	PUNCT
ftr-479	658	13	1980	1980	NUM
ftr-479	658	14	)	)	PUNCT
ftr-479	658	15	.	.	PUNCT
ftr-479	659	1	according	accord	VERB
ftr-479	659	2	to	to	ADP
ftr-479	659	3	professor	professor	PROPN
ftr-479	659	4	andrews	andrews	PROPN
ftr-479	659	5	,	,	PUNCT
ftr-479	659	6	a	a	DET
ftr-479	659	7	consumed	consume	VERB
ftr-479	659	8	income	income	NOUN
ftr-479	659	9	tax	tax	NOUN
ftr-479	659	10	that	that	PRON
ftr-479	659	11	applied	apply	VERB
ftr-479	659	12	concurrently	concurrently	ADV
ftr-479	659	13	with	with	ADP
ftr-479	659	14	the	the	DET
ftr-479	659	15	income	income	NOUN
ftr-479	659	16	tax	tax	NOUN
ftr-479	659	17	,	,	PUNCT
ftr-479	659	18	but	but	CCONJ
ftr-479	659	19	covered	cover	VERB
ftr-479	659	20	only	only	ADV
ftr-479	659	21	high	high	ADJ
ftr-479	659	22	-	-	PUNCT
ftr-479	659	23	income	income	NOUN
ftr-479	659	24	individuals	individual	NOUN
ftr-479	659	25	(	(	PUNCT
ftr-479	659	26	who	who	PRON
ftr-479	659	27	would	would	AUX
ftr-479	659	28	also	also	ADV
ftr-479	659	29	remain	remain	VERB
ftr-479	659	30	subject	subject	ADJ
ftr-479	659	31	to	to	ADP
ftr-479	659	32	the	the	DET
ftr-479	659	33	accretion	accretion	NOUN
ftr-479	659	34	income	income	NOUN
ftr-479	659	35	tax	tax	NOUN
ftr-479	659	36	)	)	PUNCT
ftr-479	659	37	,	,	PUNCT
ftr-479	659	38	could	could	AUX
ftr-479	659	39	accomplish	accomplish	VERB
ftr-479	659	40	the	the	DET
ftr-479	659	41	following	follow	VERB
ftr-479	659	42	useful	useful	ADJ
ftr-479	659	43	things	thing	NOUN
ftr-479	659	44	:	:	PUNCT
ftr-479	659	45	1	1	X
ftr-479	659	46	.	.	X
ftr-479	659	47	pay	pay	VERB
ftr-479	659	48	for	for	ADP
ftr-479	659	49	a	a	DET
ftr-479	659	50	reduction	reduction	NOUN
ftr-479	659	51	in	in	ADP
ftr-479	659	52	the	the	DET
ftr-479	659	53	top	top	ADJ
ftr-479	659	54	accretion	accretion	NOUN
ftr-479	659	55	income	income	NOUN
ftr-479	659	56	tax	tax	NOUN
ftr-479	659	57	rates	rate	NOUN
ftr-479	659	58	,	,	PUNCT
ftr-479	659	59	thus	thus	ADV
ftr-479	659	60	easing	ease	VERB
ftr-479	659	61	the	the	DET
ftr-479	659	62	distortions	distortion	NOUN
ftr-479	659	63	occasioned	occasion	VERB
ftr-479	659	64	by	by	ADP
ftr-479	659	65	those	those	DET
ftr-479	659	66	rates	rate	NOUN
ftr-479	659	67	but	but	CCONJ
ftr-479	659	68	without	without	ADP
ftr-479	659	69	causing	cause	VERB
ftr-479	659	70	a	a	DET
ftr-479	659	71	major	major	ADJ
ftr-479	659	72	loss	loss	NOUN
ftr-479	659	73	of	of	ADP
ftr-479	659	74	progressivity	progressivity	NOUN
ftr-479	659	75	.	.	PUNCT
ftr-479	660	1	i	i	PRON
ftr-479	660	2	d.	d.	PROPN
ftr-479	660	3	at	at	ADP
ftr-479	660	4	136	136	NUM
ftr-479	660	5	-	-	SYM
ftr-479	660	6	37	37	NUM
ftr-479	660	7	.	.	NOUN
ftr-479	661	1	2	2	NUM
ftr-479	661	2	.	.	X
ftr-479	661	3	serve	serve	VERB
ftr-479	661	4	as	as	ADP
ftr-479	661	5	a	a	DET
ftr-479	661	6	better	well	ADJ
ftr-479	661	7	minimum	minimum	ADJ
ftr-479	661	8	tax	tax	NOUN
ftr-479	661	9	.	.	PUNCT
ftr-479	662	1	i	i	PRON
ftr-479	662	2	d.	d.	PROPN
ftr-479	662	3	at	at	ADP
ftr-479	662	4	13941	13941	NUM
ftr-479	662	5	.	.	PUNCT
ftr-479	663	1	3	3	X
ftr-479	663	2	.	.	X
ftr-479	663	3	provide	provide	VERB
ftr-479	663	4	tax	tax	NOUN
ftr-479	663	5	relief	relief	NOUN
ftr-479	663	6	for	for	ADP
ftr-479	663	7	savers	saver	NOUN
ftr-479	663	8	.	.	PUNCT
ftr-479	664	1	i	i	PRON
ftr-479	664	2	d.	d.	PROPN
ftr-479	664	3	at	at	ADP
ftr-479	664	4	141	141	NUM
ftr-479	664	5	.	.	PUNCT
ftr-479	665	1	4	4	NUM
ftr-479	665	2	.	.	X
ftr-479	665	3	allow	allow	VERB
ftr-479	665	4	a	a	DET
ftr-479	665	5	trial	trial	NOUN
ftr-479	665	6	run	run	NOUN
ftr-479	665	7	of	of	ADP
ftr-479	665	8	a	a	DET
ftr-479	665	9	consumed	consume	VERB
ftr-479	665	10	income	income	NOUN
ftr-479	665	11	tax	tax	NOUN
ftr-479	665	12	and	and	CCONJ
ftr-479	665	13	ease	ease	VERB
ftr-479	665	14	the	the	DET
ftr-479	665	15	transition	transition	NOUN
ftr-479	665	16	to	to	ADP
ftr-479	665	17	full	full	ADJ
ftr-479	665	18	substitution	substitution	NOUN
ftr-479	665	19	of	of	ADP
ftr-479	665	20	such	such	DET
ftr-479	665	21	a	a	DET
ftr-479	665	22	tax	tax	NOUN
ftr-479	665	23	for	for	ADP
ftr-479	665	24	the	the	DET
ftr-479	665	25	accretion	accretion	NOUN
ftr-479	665	26	income	income	NOUN
ftr-479	665	27	tax	tax	NOUN
ftr-479	665	28	.	.	PUNCT
ftr-479	666	1	i	i	PRON
ftr-479	666	2	d.	d.	PROPN
ftr-479	666	3	at	at	ADP
ftr-479	666	4	14142	14142	NUM
ftr-479	666	5	.	.	PUNCT
ftr-479	667	1	19951	19951	NUM
ftr-479	667	2	florida	florida	PROPN
ftr-479	667	3	tax	tax	PROPN
ftr-479	667	4	review	review	NOUN
ftr-479	667	5	however	however	ADV
ftr-479	667	6	,	,	PUNCT
ftr-479	667	7	the	the	DET
ftr-479	667	8	andrews	andrews	PROPN
ftr-479	667	9	proposal	proposal	NOUN
ftr-479	667	10	seems	seem	VERB
ftr-479	667	11	politically	politically	ADV
ftr-479	667	12	unfeasible	unfeasible	ADJ
ftr-479	667	13	.	.	PUNCT
ftr-479	668	1	a	a	DET
ftr-479	668	2	vat	vat	NOUN
ftr-479	668	3	might	might	AUX
ftr-479	668	4	conceivably	conceivably	ADV
ftr-479	668	5	be	be	AUX
ftr-479	668	6	adopted	adopt	VERB
ftr-479	668	7	in	in	ADP
ftr-479	668	8	addition	addition	NOUN
ftr-479	668	9	to	to	ADP
ftr-479	668	10	the	the	DET
ftr-479	668	11	individual	individual	ADJ
ftr-479	668	12	income	income	NOUN
ftr-479	668	13	tax	tax	NOUN
ftr-479	668	14	because	because	SCONJ
ftr-479	668	15	a	a	DET
ftr-479	668	16	vat	vat	NOUN
ftr-479	668	17	is	be	AUX
ftr-479	668	18	collected	collect	VERB
ftr-479	668	19	from	from	ADP
ftr-479	668	20	consumers	consumer	NOUN
ftr-479	668	21	on	on	ADP
ftr-479	668	22	daily	daily	ADJ
ftr-479	668	23	transactions	transaction	NOUN
ftr-479	668	24	,	,	PUNCT
ftr-479	668	25	independently	independently	ADV
ftr-479	668	26	of	of	ADP
ftr-479	668	27	the	the	DET
ftr-479	668	28	payment	payment	NOUN
ftr-479	668	29	of	of	ADP
ftr-479	668	30	income	income	NOUN
ftr-479	668	31	taxes	taxis	NOUN
ftr-479	668	32	and	and	CCONJ
ftr-479	668	33	the	the	DET
ftr-479	668	34	filing	filing	NOUN
ftr-479	668	35	of	of	ADP
ftr-479	668	36	annual	annual	ADJ
ftr-479	668	37	income	income	NOUN
ftr-479	668	38	tax	tax	NOUN
ftr-479	668	39	returns	return	NOUN
ftr-479	668	40	.	.	PUNCT
ftr-479	669	1	individuals	individual	NOUN
ftr-479	669	2	never	never	ADV
ftr-479	669	3	file	file	VERB
ftr-479	669	4	vat	vat	NOUN
ftr-479	669	5	returns	return	NOUN
ftr-479	669	6	unless	unless	SCONJ
ftr-479	669	7	they	they	PRON
ftr-479	669	8	operate	operate	VERB
ftr-479	669	9	businesses	business	NOUN
ftr-479	669	10	.	.	PUNCT
ftr-479	670	1	by	by	ADP
ftr-479	670	2	contrast	contrast	NOUN
ftr-479	670	3	,	,	PUNCT
ftr-479	670	4	a	a	DET
ftr-479	670	5	consumed	consume	VERB
ftr-479	670	6	income	income	NOUN
ftr-479	670	7	tax	tax	NOUN
ftr-479	670	8	would	would	AUX
ftr-479	670	9	involve	involve	VERB
ftr-479	670	10	annual	annual	ADJ
ftr-479	670	11	filings	filing	NOUN
ftr-479	670	12	by	by	ADP
ftr-479	670	13	consumers	consumer	NOUN
ftr-479	670	14	,	,	PUNCT
ftr-479	670	15	presumably	presumably	ADV
ftr-479	670	16	at	at	ADP
ftr-479	670	17	the	the	DET
ftr-479	670	18	same	same	ADJ
ftr-479	670	19	time	time	NOUN
ftr-479	670	20	as	as	ADP
ftr-479	670	21	the	the	DET
ftr-479	670	22	accretion	accretion	NOUN
ftr-479	670	23	income	income	NOUN
ftr-479	670	24	tax	tax	NOUN
ftr-479	670	25	returns	return	NOUN
ftr-479	670	26	.	.	PUNCT
ftr-479	671	1	the	the	DET
ftr-479	671	2	concurrent	concurrent	ADJ
ftr-479	671	3	application	application	NOUN
ftr-479	671	4	of	of	ADP
ftr-479	671	5	the	the	DET
ftr-479	671	6	two	two	NUM
ftr-479	671	7	taxes	taxis	NOUN
ftr-479	671	8	would	would	AUX
ftr-479	671	9	be	be	AUX
ftr-479	671	10	much	much	ADV
ftr-479	671	11	more	more	ADV
ftr-479	671	12	visible	visible	ADJ
ftr-479	671	13	and	and	CCONJ
ftr-479	671	14	attention	attention	NOUN
ftr-479	671	15	-	-	PUNCT
ftr-479	671	16	grabbing	grabbing	NOUN
ftr-479	671	17	than	than	ADP
ftr-479	671	18	the	the	DET
ftr-479	671	19	concurrent	concurrent	ADJ
ftr-479	671	20	application	application	NOUN
ftr-479	671	21	of	of	ADP
ftr-479	671	22	a	a	DET
ftr-479	671	23	vat	vat	NOUN
ftr-479	671	24	and	and	CCONJ
ftr-479	671	25	an	an	DET
ftr-479	671	26	income	income	NOUN
ftr-479	671	27	tax	tax	NOUN
ftr-479	671	28	.	.	PUNCT
ftr-479	672	1	it	it	PRON
ftr-479	672	2	seems	seem	VERB
ftr-479	672	3	unlikely	unlikely	ADJ
ftr-479	672	4	that	that	SCONJ
ftr-479	672	5	voters	voter	NOUN
ftr-479	672	6	and	and	CCONJ
ftr-479	672	7	members	member	NOUN
ftr-479	672	8	of	of	ADP
ftr-479	672	9	congress	congress	PROPN
ftr-479	672	10	could	could	AUX
ftr-479	672	11	be	be	AUX
ftr-479	672	12	persuaded	persuade	VERB
ftr-479	672	13	to	to	PART
ftr-479	672	14	require	require	VERB
ftr-479	672	15	a	a	DET
ftr-479	672	16	significant	significant	ADJ
ftr-479	672	17	number	number	NOUN
ftr-479	672	18	of	of	ADP
ftr-479	672	19	individuals	individual	NOUN
ftr-479	672	20	to	to	PART
ftr-479	672	21	annually	annually	ADV
ftr-479	672	22	compute	compute	VERB
ftr-479	672	23	liabilities	liability	NOUN
ftr-479	672	24	under	under	ADP
ftr-479	672	25	both	both	CCONJ
ftr-479	672	26	an	an	DET
ftr-479	672	27	accretion	accretion	NOUN
ftr-479	672	28	income	income	NOUN
ftr-479	672	29	tax	tax	NOUN
ftr-479	672	30	and	and	CCONJ
ftr-479	672	31	a	a	DET
ftr-479	672	32	separate	separate	ADJ
ftr-479	672	33	,	,	PUNCT
ftr-479	672	34	highly	highly	ADV
ftr-479	672	35	visible	visible	ADJ
ftr-479	672	36	consumed	consume	VERB
ftr-479	672	37	income	income	NOUN
ftr-479	672	38	tax	tax	NOUN
ftr-479	672	39	.	.	PUNCT
ftr-479	673	1	also	also	ADV
ftr-479	673	2	,	,	PUNCT
ftr-479	673	3	most	most	ADJ
ftr-479	673	4	of	of	ADP
ftr-479	673	5	the	the	DET
ftr-479	673	6	support	support	NOUN
ftr-479	673	7	for	for	ADP
ftr-479	673	8	a	a	DET
ftr-479	673	9	consumed	consume	VERB
ftr-479	673	10	income	income	NOUN
ftr-479	673	11	tax	tax	NOUN
ftr-479	673	12	rests	rest	VERB
ftr-479	673	13	on	on	ADP
ftr-479	673	14	a	a	DET
ftr-479	673	15	belief	belief	NOUN
ftr-479	673	16	that	that	SCONJ
ftr-479	673	17	it	it	PRON
ftr-479	673	18	is	be	AUX
ftr-479	673	19	inherently	inherently	ADV
ftr-479	673	20	superior	superior	ADJ
ftr-479	673	21	to	to	ADP
ftr-479	673	22	an	an	DET
ftr-479	673	23	accretion	accretion	NOUN
ftr-479	673	24	income	income	NOUN
ftr-479	673	25	tax	tax	NOUN
ftr-479	673	26	and	and	CCONJ
ftr-479	673	27	should	should	AUX
ftr-479	673	28	therefore	therefore	ADV
ftr-479	673	29	replace	replace	VERB
ftr-479	673	30	the	the	DET
ftr-479	673	31	present	present	ADJ
ftr-479	673	32	income	income	NOUN
ftr-479	673	33	tax	tax	NOUN
ftr-479	673	34	.	.	PUNCT
ftr-479	673	35	'	'	PUNCT
ftr-479	674	1	23	23	NUM
ftr-479	674	2	thus	thus	ADV
ftr-479	674	3	,	,	PUNCT
ftr-479	674	4	enactment	enactment	NOUN
ftr-479	674	5	of	of	ADP
ftr-479	674	6	a	a	DET
ftr-479	674	7	consumed	consume	VERB
ftr-479	674	8	income	income	NOUN
ftr-479	674	9	tax	tax	NOUN
ftr-479	674	10	would	would	AUX
ftr-479	674	11	most	most	ADV
ftr-479	674	12	likely	likely	ADV
ftr-479	674	13	be	be	AUX
ftr-479	674	14	coupled	couple	VERB
ftr-479	674	15	with	with	ADP
ftr-479	674	16	repeal	repeal	NOUN
ftr-479	674	17	of	of	ADP
ftr-479	674	18	the	the	DET
ftr-479	674	19	accretion	accretion	NOUN
ftr-479	674	20	tax	tax	NOUN
ftr-479	674	21	.	.	PUNCT
ftr-479	674	22	'24	'24	NUM
ftr-479	674	23	for	for	ADP
ftr-479	674	24	these	these	DET
ftr-479	674	25	reasons	reason	NOUN
ftr-479	674	26	,	,	PUNCT
ftr-479	674	27	the	the	DET
ftr-479	674	28	consumed	consume	VERB
ftr-479	674	29	income	income	NOUN
ftr-479	674	30	tax	tax	NOUN
ftr-479	674	31	probably	probably	ADV
ftr-479	674	32	does	do	AUX
ftr-479	674	33	not	not	PART
ftr-479	674	34	present	present	VERB
ftr-479	674	35	the	the	DET
ftr-479	674	36	unresolved	unresolved	ADJ
ftr-479	674	37	issue	issue	NOUN
ftr-479	674	38	of	of	ADP
ftr-479	674	39	how	how	SCONJ
ftr-479	674	40	will	will	AUX
ftr-479	674	41	the	the	DET
ftr-479	674	42	revenue	revenue	NOUN
ftr-479	674	43	be	be	AUX
ftr-479	674	44	used	use	VERB
ftr-479	674	45	,	,	PUNCT
ftr-479	674	46	which	which	PRON
ftr-479	674	47	is	be	AUX
ftr-479	674	48	critical	critical	ADJ
ftr-479	674	49	to	to	ADP
ftr-479	674	50	the	the	DET
ftr-479	674	51	complexity	complexity	NOUN
ftr-479	674	52	implications	implication	NOUN
ftr-479	674	53	of	of	ADP
ftr-479	674	54	a	a	DET
ftr-479	674	55	vat	vat	NOUN
ftr-479	674	56	.	.	PUNCT
ftr-479	675	1	125	125	NUM
ftr-479	675	2	rather	rather	ADV
ftr-479	675	3	,	,	PUNCT
ftr-479	675	4	it	it	PRON
ftr-479	675	5	appears	appear	VERB
ftr-479	675	6	likely	likely	ADJ
ftr-479	675	7	that	that	SCONJ
ftr-479	675	8	revenues	revenue	NOUN
ftr-479	675	9	generated	generate	VERB
ftr-479	675	10	by	by	ADP
ftr-479	675	11	a	a	DET
ftr-479	675	12	consumed	consume	VERB
ftr-479	675	13	income	income	NOUN
ftr-479	675	14	tax	tax	NOUN
ftr-479	675	15	would	would	AUX
ftr-479	675	16	substitute	substitute	VERB
ftr-479	675	17	for	for	ADP
ftr-479	675	18	the	the	DET
ftr-479	675	19	yield	yield	NOUN
ftr-479	675	20	of	of	ADP
ftr-479	675	21	the	the	DET
ftr-479	675	22	accretion	accretion	NOUN
ftr-479	675	23	income	income	NOUN
ftr-479	675	24	tax	tax	NOUN
ftr-479	675	25	and	and	CCONJ
ftr-479	675	26	that	that	PRON
ftr-479	675	27	to	to	PART
ftr-479	675	28	determine	determine	VERB
ftr-479	675	29	whether	whether	SCONJ
ftr-479	675	30	a	a	DET
ftr-479	675	31	consumed	consume	VERB
ftr-479	675	32	income	income	NOUN
ftr-479	675	33	tax	tax	NOUN
ftr-479	675	34	would	would	AUX
ftr-479	675	35	simplify	simplify	VERB
ftr-479	675	36	the	the	DET
ftr-479	675	37	federal	federal	ADJ
ftr-479	675	38	revenue	revenue	NOUN
ftr-479	675	39	raising	raise	VERB
ftr-479	675	40	system	system	NOUN
ftr-479	675	41	,	,	PUNCT
ftr-479	675	42	the	the	DET
ftr-479	675	43	tax	tax	NOUN
ftr-479	675	44	should	should	AUX
ftr-479	675	45	be	be	AUX
ftr-479	675	46	evaluated	evaluate	VERB
ftr-479	675	47	as	as	ADP
ftr-479	675	48	a	a	DET
ftr-479	675	49	replacement	replacement	NOUN
ftr-479	675	50	for	for	ADP
ftr-479	675	51	the	the	DET
ftr-479	675	52	present	present	ADJ
ftr-479	675	53	individual	individual	ADJ
ftr-479	675	54	and	and	CCONJ
ftr-479	675	55	corporate	corporate	ADJ
ftr-479	675	56	income	income	NOUN
ftr-479	675	57	taxes	taxis	NOUN
ftr-479	675	58	.	.	PUNCT
ftr-479	676	1	b.	b.	NOUN
ftr-479	676	2	simplifications	simplification	NOUN
ftr-479	676	3	resulting	result	VERB
ftr-479	676	4	from	from	ADP
ftr-479	676	5	substituting	substitute	VERB
ftr-479	676	6	a	a	DET
ftr-479	676	7	consumed	consume	VERB
ftr-479	676	8	income	income	NOUN
ftr-479	676	9	tax	tax	NOUN
ftr-479	676	10	for	for	ADP
ftr-479	676	11	all	all	DET
ftr-479	676	12	accretion	accretion	NOUN
ftr-479	676	13	taxes	tax	VERB
ftr-479	676	14	a	a	DET
ftr-479	676	15	consumed	consume	VERB
ftr-479	676	16	income	income	NOUN
ftr-479	676	17	tax	tax	NOUN
ftr-479	676	18	can	can	AUX
ftr-479	676	19	be	be	AUX
ftr-479	676	20	conveniently	conveniently	ADV
ftr-479	676	21	thought	think	VERB
ftr-479	676	22	of	of	ADP
ftr-479	676	23	as	as	ADP
ftr-479	676	24	a	a	DET
ftr-479	676	25	levy	levy	NOUN
ftr-479	676	26	on	on	ADP
ftr-479	676	27	individuals	individual	NOUN
ftr-479	676	28	assessed	assess	VERB
ftr-479	676	29	annually	annually	ADV
ftr-479	676	30	on	on	ADP
ftr-479	676	31	the	the	DET
ftr-479	676	32	following	follow	VERB
ftr-479	676	33	base	base	NOUN
ftr-479	676	34	:	:	PUNCT
ftr-479	676	35	(	(	PUNCT
ftr-479	676	36	1	1	X
ftr-479	676	37	)	)	PUNCT
ftr-479	676	38	the	the	DET
ftr-479	676	39	sum	sum	NOUN
ftr-479	676	40	of	of	ADP
ftr-479	676	41	all	all	DET
ftr-479	676	42	receipts	receipt	NOUN
ftr-479	676	43	,	,	PUNCT
ftr-479	676	44	including	include	VERB
ftr-479	676	45	borrowings	borrowing	NOUN
ftr-479	676	46	,	,	PUNCT
ftr-479	676	47	withdrawals	withdrawal	NOUN
ftr-479	676	48	from	from	ADP
ftr-479	676	49	savings	saving	NOUN
ftr-479	676	50	,	,	PUNCT
ftr-479	676	51	and	and	CCONJ
ftr-479	676	52	in	in	ADP
ftr-479	676	53	-	-	PUNCT
ftr-479	676	54	kind	kind	NOUN
ftr-479	676	55	receipts	receipt	NOUN
ftr-479	676	56	,	,	PUNCT
ftr-479	676	57	(	(	PUNCT
ftr-479	676	58	2	2	X
ftr-479	676	59	)	)	PUNCT
ftr-479	676	60	reduced	reduce	VERB
ftr-479	676	61	by	by	ADP
ftr-479	676	62	income	income	NOUN
ftr-479	676	63	-	-	PUNCT
ftr-479	676	64	earning	earn	VERB
ftr-479	676	65	outlays	outlay	NOUN
ftr-479	676	66	,	,	PUNCT
ftr-479	676	67	amounts	amount	NOUN
ftr-479	676	68	added	add	VERB
ftr-479	676	69	to	to	ADP
ftr-479	676	70	savings	saving	NOUN
ftr-479	676	71	,	,	PUNCT
ftr-479	676	72	the	the	DET
ftr-479	676	73	impact	impact	NOUN
ftr-479	676	74	of	of	ADP
ftr-479	676	75	the	the	DET
ftr-479	676	76	andrews	andrews	PROPN
ftr-479	676	77	proposal	proposal	NOUN
ftr-479	676	78	on	on	ADP
ftr-479	676	79	systemic	systemic	ADJ
ftr-479	676	80	complexity	complexity	NOUN
ftr-479	676	81	is	be	AUX
ftr-479	676	82	clear	clear	ADJ
ftr-479	676	83	;	;	PUNCT
ftr-479	676	84	its	its	PRON
ftr-479	676	85	adoption	adoption	NOUN
ftr-479	676	86	would	would	AUX
ftr-479	676	87	significantly	significantly	ADV
ftr-479	676	88	increase	increase	VERB
ftr-479	676	89	the	the	DET
ftr-479	676	90	intricacy	intricacy	NOUN
ftr-479	676	91	of	of	ADP
ftr-479	676	92	the	the	DET
ftr-479	676	93	federal	federal	ADJ
ftr-479	676	94	revenue	revenue	NOUN
ftr-479	676	95	system	system	NOUN
ftr-479	676	96	.	.	PUNCT
ftr-479	677	1	123	123	NUM
ftr-479	677	2	.	.	PUNCT
ftr-479	678	1	see	see	VERB
ftr-479	678	2	,	,	PUNCT
ftr-479	678	3	e.g.	e.g.	ADV
ftr-479	678	4	,	,	PUNCT
ftr-479	678	5	center	center	NOUN
ftr-479	678	6	for	for	ADP
ftr-479	678	7	strategic	strategic	ADJ
ftr-479	678	8	and	and	CCONJ
ftr-479	678	9	int'l	int'l	ADP
ftr-479	678	10	studies	study	NOUN
ftr-479	678	11	,	,	PUNCT
ftr-479	678	12	the	the	DET
ftr-479	678	13	strengthening	strengthening	NOUN
ftr-479	678	14	of	of	ADP
ftr-479	678	15	america	america	PROPN
ftr-479	678	16	commission	commission	PROPN
ftr-479	678	17	first	first	ADV
ftr-479	678	18	report	report	VERB
ftr-479	678	19	82	82	NUM
ftr-479	678	20	-	-	SYM
ftr-479	678	21	86	86	NUM
ftr-479	678	22	,	,	PUNCT
ftr-479	678	23	96	96	NUM
ftr-479	678	24	-	-	SYM
ftr-479	678	25	100	100	NUM
ftr-479	678	26	(	(	PUNCT
ftr-479	678	27	1992	1992	NUM
ftr-479	678	28	)	)	PUNCT
ftr-479	679	1	[	[	X
ftr-479	679	2	hereinafter	hereinafter	NOUN
ftr-479	679	3	nunn	nunn	PROPN
ftr-479	679	4	-	-	PUNCT
ftr-479	679	5	domenici	domenici	PROPN
ftr-479	679	6	report	report	NOUN
ftr-479	679	7	)	)	PUNCT
ftr-479	679	8	;	;	PUNCT
ftr-479	679	9	david	david	PROPN
ftr-479	679	10	f.	f.	PROPN
ftr-479	679	11	bradford	bradford	PROPN
ftr-479	679	12	,	,	PUNCT
ftr-479	679	13	the	the	DET
ftr-479	679	14	case	case	NOUN
ftr-479	679	15	for	for	ADP
ftr-479	679	16	a	a	DET
ftr-479	679	17	personal	personal	ADJ
ftr-479	679	18	consumption	consumption	NOUN
ftr-479	679	19	tax	tax	NOUN
ftr-479	679	20	,	,	PUNCT
ftr-479	679	21	in	in	ADP
ftr-479	679	22	what	what	PRON
ftr-479	679	23	should	should	AUX
ftr-479	679	24	be	be	AUX
ftr-479	679	25	taxed	tax	VERB
ftr-479	679	26	:	:	PUNCT
ftr-479	679	27	income	income	NOUN
ftr-479	679	28	or	or	CCONJ
ftr-479	679	29	expenditure	expenditure	NOUN
ftr-479	679	30	?	?	PUNCT
ftr-479	680	1	75	75	NUM
ftr-479	680	2	(	(	PUNCT
ftr-479	680	3	joseph	joseph	PROPN
ftr-479	680	4	a.	a.	PROPN
ftr-479	680	5	pechman	pechman	PROPN
ftr-479	680	6	ed	ed	PROPN
ftr-479	680	7	.	.	PROPN
ftr-479	680	8	,	,	PUNCT
ftr-479	680	9	1980	1980	NUM
ftr-479	680	10	)	)	PUNCT
ftr-479	680	11	.	.	PUNCT
ftr-479	681	1	124	124	NUM
ftr-479	681	2	.	.	PUNCT
ftr-479	682	1	this	this	PRON
ftr-479	682	2	is	be	AUX
ftr-479	682	3	the	the	DET
ftr-479	682	4	approach	approach	NOUN
ftr-479	682	5	proposed	propose	VERB
ftr-479	682	6	by	by	ADP
ftr-479	682	7	both	both	DET
ftr-479	682	8	treasury	treasury	PROPN
ftr-479	682	9	,	,	PUNCT
ftr-479	682	10	blueprints	blueprint	NOUN
ftr-479	682	11	,	,	PUNCT
ftr-479	682	12	supra	supra	PROPN
ftr-479	682	13	note	note	NOUN
ftr-479	682	14	4	4	NUM
ftr-479	682	15	at	at	ADP
ftr-479	682	16	113	113	NUM
ftr-479	682	17	,	,	PUNCT
ftr-479	682	18	and	and	CCONJ
ftr-479	682	19	by	by	ADP
ftr-479	682	20	the	the	DET
ftr-479	682	21	nunn	nunn	PROPN
ftr-479	682	22	-	-	PUNCT
ftr-479	682	23	domenici	domenici	PROPN
ftr-479	682	24	plan	plan	NOUN
ftr-479	682	25	.	.	PUNCT
ftr-479	683	1	nunn	nunn	PROPN
ftr-479	683	2	-	-	PUNCT
ftr-479	683	3	domenici	domenici	PROPN
ftr-479	683	4	report	report	NOUN
ftr-479	683	5	,	,	PUNCT
ftr-479	683	6	supra	supra	PROPN
ftr-479	683	7	note	note	NOUN
ftr-479	683	8	123	123	NUM
ftr-479	683	9	,	,	PUNCT
ftr-479	683	10	at	at	ADP
ftr-479	683	11	96	96	NUM
ftr-479	683	12	.	.	PUNCT
ftr-479	683	13	125	125	NUM
ftr-479	683	14	.	.	PUNCT
ftr-479	684	1	see	see	VERB
ftr-479	684	2	supra	supra	PROPN
ftr-479	684	3	part	part	NOUN
ftr-479	684	4	ii.d	ii.d	PRON
ftr-479	684	5	.	.	PUNCT
ftr-479	685	1	414	414	NUM
ftr-479	686	1	[	[	X
ftr-479	686	2	vol	vol	NOUN
ftr-479	686	3	2:7	2:7	NUM
ftr-479	686	4	scoping	scope	VERB
ftr-479	686	5	out	out	ADP
ftr-479	686	6	the	the	DET
ftr-479	686	7	uncertain	uncertain	ADJ
ftr-479	686	8	simnplification	simnplification	NOUN
ftr-479	686	9	effects	effect	NOUN
ftr-479	686	10	and	and	CCONJ
ftr-479	686	11	payments	payment	NOUN
ftr-479	686	12	of	of	ADP
ftr-479	686	13	principal	principal	NOUN
ftr-479	686	14	and	and	CCONJ
ftr-479	686	15	interest	interest	NOUN
ftr-479	686	16	on	on	ADP
ftr-479	686	17	debt	debt	NOUN
ftr-479	686	18	.	.	PUNCT
ftr-479	687	1	26	26	NUM
ftr-479	687	2	this	this	DET
ftr-479	687	3	base	base	NOUN
ftr-479	687	4	is	be	AUX
ftr-479	687	5	designed	design	VERB
ftr-479	687	6	to	to	PART
ftr-479	687	7	ensure	ensure	VERB
ftr-479	687	8	that	that	SCONJ
ftr-479	687	9	the	the	DET
ftr-479	687	10	tax	tax	NOUN
ftr-479	687	11	reaches	reach	VERB
ftr-479	687	12	only	only	ADV
ftr-479	687	13	amounts	amount	NOUN
ftr-479	687	14	spent	spend	VERB
ftr-479	687	15	on	on	ADP
ftr-479	687	16	consumption	consumption	NOUN
ftr-479	687	17	(	(	PUNCT
ftr-479	687	18	whether	whether	SCONJ
ftr-479	687	19	borrowed	borrow	VERB
ftr-479	687	20	or	or	CCONJ
ftr-479	687	21	drawn	draw	VERB
ftr-479	687	22	from	from	ADP
ftr-479	687	23	current	current	ADJ
ftr-479	687	24	earnings	earning	NOUN
ftr-479	687	25	or	or	CCONJ
ftr-479	687	26	savings	saving	NOUN
ftr-479	687	27	)	)	PUNCT
ftr-479	687	28	and	and	CCONJ
ftr-479	687	29	not	not	PART
ftr-479	687	30	to	to	PART
ftr-479	687	31	amounts	amount	NOUN
ftr-479	687	32	added	add	VERB
ftr-479	687	33	to	to	ADP
ftr-479	687	34	savings	saving	NOUN
ftr-479	687	35	or	or	CCONJ
ftr-479	687	36	spent	spend	VERB
ftr-479	687	37	to	to	PART
ftr-479	687	38	produce	produce	VERB
ftr-479	687	39	income	income	NOUN
ftr-479	687	40	.	.	PUNCT
ftr-479	688	1	27	27	NUM
ftr-479	689	1	thus	thus	ADV
ftr-479	689	2	,	,	PUNCT
ftr-479	689	3	a	a	DET
ftr-479	689	4	consumed	consume	VERB
ftr-479	689	5	income	income	NOUN
ftr-479	689	6	tax	tax	NOUN
ftr-479	689	7	effectively	effectively	ADV
ftr-479	689	8	allows	allow	VERB
ftr-479	689	9	a	a	DET
ftr-479	689	10	taxpayer	taxpayer	NOUN
ftr-479	689	11	to	to	PART
ftr-479	689	12	remove	remove	VERB
ftr-479	689	13	any	any	DET
ftr-479	689	14	cash	cash	NOUN
ftr-479	689	15	receipt	receipt	NOUN
ftr-479	689	16	,	,	PUNCT
ftr-479	689	17	including	include	VERB
ftr-479	689	18	borrowed	borrow	VERB
ftr-479	689	19	funds	fund	NOUN
ftr-479	689	20	,	,	PUNCT
ftr-479	689	21	from	from	ADP
ftr-479	689	22	the	the	DET
ftr-479	689	23	tax	tax	NOUN
ftr-479	689	24	base	base	NOUN
ftr-479	689	25	simply	simply	ADV
ftr-479	689	26	by	by	ADP
ftr-479	689	27	purchasing	purchase	VERB
ftr-479	689	28	or	or	CCONJ
ftr-479	689	29	adding	add	VERB
ftr-479	689	30	to	to	ADP
ftr-479	689	31	an	an	DET
ftr-479	689	32	investment	investment	NOUN
ftr-479	689	33	,	,	PUNCT
ftr-479	689	34	thereby	thereby	ADV
ftr-479	689	35	obtaining	obtain	VERB
ftr-479	689	36	a	a	DET
ftr-479	689	37	savings	saving	NOUN
ftr-479	689	38	deduction	deduction	NOUN
ftr-479	689	39	that	that	PRON
ftr-479	689	40	offsets	offset	VERB
ftr-479	689	41	the	the	DET
ftr-479	689	42	cash	cash	NOUN
ftr-479	689	43	receipt	receipt	NOUN
ftr-479	689	44	.	.	PUNCT
ftr-479	690	1	the	the	DET
ftr-479	690	2	conventional	conventional	ADJ
ftr-479	690	3	wisdom	wisdom	NOUN
ftr-479	690	4	is	be	AUX
ftr-479	690	5	that	that	DET
ftr-479	690	6	replacement	replacement	NOUN
ftr-479	690	7	of	of	ADP
ftr-479	690	8	the	the	DET
ftr-479	690	9	accretion	accretion	NOUN
ftr-479	690	10	income	income	NOUN
ftr-479	690	11	tax	tax	NOUN
ftr-479	690	12	with	with	ADP
ftr-479	690	13	a	a	DET
ftr-479	690	14	tax	tax	NOUN
ftr-479	690	15	on	on	ADP
ftr-479	690	16	consumed	consume	VERB
ftr-479	690	17	income	income	NOUN
ftr-479	690	18	would	would	AUX
ftr-479	690	19	be	be	AUX
ftr-479	690	20	a	a	DET
ftr-479	690	21	simplifying	simplifying	NOUN
ftr-479	690	22	move	move	NOUN
ftr-479	690	23	'	'	PUNCT
ftr-479	690	24	28	28	NUM
ftr-479	690	25	because	because	SCONJ
ftr-479	690	26	:	:	PUNCT
ftr-479	690	27	1	1	X
ftr-479	690	28	.	.	X
ftr-479	690	29	capital	capital	NOUN
ftr-479	690	30	cost	cost	NOUN
ftr-479	690	31	recovery	recovery	NOUN
ftr-479	690	32	provisions	provision	NOUN
ftr-479	690	33	would	would	AUX
ftr-479	690	34	no	no	ADV
ftr-479	690	35	longer	long	ADV
ftr-479	690	36	be	be	AUX
ftr-479	690	37	needed	need	VERB
ftr-479	690	38	since	since	SCONJ
ftr-479	690	39	all	all	DET
ftr-479	690	40	investments	investment	NOUN
ftr-479	690	41	are	be	AUX
ftr-479	690	42	expensed	expense	VERB
ftr-479	690	43	under	under	ADP
ftr-479	690	44	a	a	DET
ftr-479	690	45	consumed	consume	VERB
ftr-479	690	46	income	income	NOUN
ftr-479	690	47	tax	tax	NOUN
ftr-479	690	48	.	.	PUNCT
ftr-479	691	1	129	129	NUM
ftr-479	691	2	2	2	NUM
ftr-479	691	3	.	.	PUNCT
ftr-479	691	4	because	because	SCONJ
ftr-479	691	5	all	all	DET
ftr-479	691	6	investments	investment	NOUN
ftr-479	691	7	are	be	AUX
ftr-479	691	8	expensed	expense	VERB
ftr-479	691	9	,	,	PUNCT
ftr-479	691	10	the	the	DET
ftr-479	691	11	distinction	distinction	NOUN
ftr-479	691	12	between	between	ADP
ftr-479	691	13	current	current	ADJ
ftr-479	691	14	expenses	expense	NOUN
ftr-479	691	15	and	and	CCONJ
ftr-479	691	16	capital	capital	NOUN
ftr-479	691	17	expenditures	expenditure	NOUN
ftr-479	691	18	would	would	AUX
ftr-479	691	19	be	be	AUX
ftr-479	691	20	irrelevant	irrelevant	ADJ
ftr-479	691	21	,	,	PUNCT
ftr-479	691	22	30	30	NUM
ftr-479	691	23	and	and	CCONJ
ftr-479	691	24	section	section	NOUN
ftr-479	691	25	263a	263a	PROPN
ftr-479	691	26	and	and	CCONJ
ftr-479	691	27	indopco	indopco	ADJ
ftr-479	691	28	3	3	NUM
ftr-479	691	29	'	'	PART
ftr-479	691	30	issues	issue	NOUN
ftr-479	691	31	would	would	AUX
ftr-479	691	32	disappear	disappear	VERB
ftr-479	691	33	.	.	PUNCT
ftr-479	692	1	3	3	X
ftr-479	692	2	.	.	X
ftr-479	692	3	basis	basis	NOUN
ftr-479	692	4	(	(	PUNCT
ftr-479	692	5	and	and	CCONJ
ftr-479	692	6	the	the	DET
ftr-479	692	7	indexing	indexing	NOUN
ftr-479	692	8	thereof	thereof	ADV
ftr-479	692	9	)	)	PUNCT
ftr-479	692	10	would	would	AUX
ftr-479	692	11	be	be	AUX
ftr-479	692	12	irrelevant	irrelevant	ADJ
ftr-479	692	13	because	because	SCONJ
ftr-479	692	14	the	the	DET
ftr-479	692	15	expensing	expensing	NOUN
ftr-479	692	16	of	of	ADP
ftr-479	692	17	investments	investment	NOUN
ftr-479	692	18	dispenses	dispense	NOUN
ftr-479	692	19	with	with	ADP
ftr-479	692	20	depreciation	depreciation	NOUN
ftr-479	692	21	and	and	CCONJ
ftr-479	692	22	the	the	DET
ftr-479	692	23	computation	computation	NOUN
ftr-479	692	24	of	of	ADP
ftr-479	692	25	gain	gain	NOUN
ftr-479	692	26	and	and	CCONJ
ftr-479	692	27	loss	loss	NOUN
ftr-479	692	28	on	on	ADP
ftr-479	692	29	asset	asset	NOUN
ftr-479	692	30	dispositions	disposition	NOUN
ftr-479	692	31	and	and	CCONJ
ftr-479	692	32	,	,	PUNCT
ftr-479	692	33	with	with	SCONJ
ftr-479	692	34	these	these	DET
ftr-479	692	35	features	feature	NOUN
ftr-479	692	36	eliminated	eliminate	VERB
ftr-479	692	37	,	,	PUNCT
ftr-479	692	38	the	the	DET
ftr-479	692	39	basis	basis	NOUN
ftr-479	692	40	rules	rule	NOUN
ftr-479	692	41	have	have	VERB
ftr-479	692	42	no	no	DET
ftr-479	692	43	role	role	NOUN
ftr-479	692	44	.	.	PUNCT
ftr-479	693	1	132	132	NUM
ftr-479	693	2	4	4	NUM
ftr-479	693	3	.	.	PUNCT
ftr-479	694	1	there	there	PRON
ftr-479	694	2	would	would	AUX
ftr-479	694	3	be	be	AUX
ftr-479	694	4	no	no	DET
ftr-479	694	5	need	need	NOUN
ftr-479	694	6	for	for	ADP
ftr-479	694	7	entity	entity	NOUN
ftr-479	694	8	-	-	PUNCT
ftr-479	694	9	level	level	NOUN
ftr-479	694	10	taxes	taxis	NOUN
ftr-479	694	11	because	because	SCONJ
ftr-479	694	12	an	an	DET
ftr-479	694	13	entity	entity	NOUN
ftr-479	694	14	's	's	PART
ftr-479	694	15	retention	retention	NOUN
ftr-479	694	16	of	of	ADP
ftr-479	694	17	earnings	earning	NOUN
ftr-479	694	18	adds	add	VERB
ftr-479	694	19	to	to	ADP
ftr-479	694	20	the	the	DET
ftr-479	694	21	investment	investment	NOUN
ftr-479	694	22	of	of	ADP
ftr-479	694	23	its	its	PRON
ftr-479	694	24	126	126	NUM
ftr-479	694	25	.	.	PUNCT
ftr-479	695	1	see	see	VERB
ftr-479	695	2	i	i	PRON
ftr-479	695	3	treas	trea	NOUN
ftr-479	695	4	.	.	PUNCT
ftr-479	696	1	dep't	dep't	PROPN
ftr-479	696	2	,	,	PUNCT
ftr-479	696	3	supra	supra	ADJ
ftr-479	696	4	note	note	NOUN
ftr-479	696	5	4	4	NUM
ftr-479	696	6	,	,	PUNCT
ftr-479	696	7	at	at	ADP
ftr-479	696	8	191	191	NUM
ftr-479	696	9	-	-	SYM
ftr-479	696	10	93	93	NUM
ftr-479	696	11	;	;	PUNCT
ftr-479	696	12	bradford	bradford	NOUN
ftr-479	696	13	,	,	PUNCT
ftr-479	696	14	supra	supra	PROPN
ftr-479	696	15	note	note	NOUN
ftr-479	696	16	1	1	NUM
ftr-479	696	17	.	.	PUNCT
ftr-479	697	1	at	at	ADP
ftr-479	697	2	84	84	NUM
ftr-479	697	3	-	-	SYM
ftr-479	697	4	85	85	NUM
ftr-479	697	5	.	.	PUNCT
ftr-479	698	1	93	93	NUM
ftr-479	698	2	-	-	SYM
ftr-479	698	3	97	97	NUM
ftr-479	698	4	;	;	PUNCT
ftr-479	699	1	aba	aba	PROPN
ftr-479	699	2	sec	sec	PROPN
ftr-479	699	3	.	.	PROPN
ftr-479	699	4	of	of	ADP
ftr-479	699	5	tax'n	tax'n	NOUN
ftr-479	699	6	,	,	PUNCT
ftr-479	699	7	committee	committee	NOUN
ftr-479	699	8	on	on	ADP
ftr-479	699	9	simplification	simplification	NOUN
ftr-479	699	10	,	,	PUNCT
ftr-479	699	11	complexity	complexity	NOUN
ftr-479	699	12	and	and	CCONJ
ftr-479	699	13	the	the	DET
ftr-479	699	14	personal	personal	ADJ
ftr-479	699	15	consumption	consumption	NOUN
ftr-479	699	16	tax	tax	NOUN
ftr-479	699	17	,	,	PUNCT
ftr-479	699	18	35	35	NUM
ftr-479	699	19	tax	tax	NOUN
ftr-479	699	20	law	law	NOUN
ftr-479	699	21	.	.	PUNCT
ftr-479	700	1	415	415	NUM
ftr-479	700	2	,	,	PUNCT
ftr-479	700	3	417	417	NUM
ftr-479	700	4	(	(	PUNCT
ftr-479	700	5	1982	1982	NUM
ftr-479	700	6	)	)	PUNCT
ftr-479	701	1	[	[	X
ftr-479	701	2	hereinafter	hereinafter	NOUN
ftr-479	701	3	simplification	simplification	NOUN
ftr-479	701	4	committee	committee	NOUN
ftr-479	701	5	report	report	NOUN
ftr-479	701	6	]	]	X
ftr-479	701	7	.	.	PUNCT
ftr-479	702	1	127	127	NUM
ftr-479	702	2	.	.	PUNCT
ftr-479	703	1	bradford	bradford	PROPN
ftr-479	703	2	,	,	PUNCT
ftr-479	703	3	supra	supra	PROPN
ftr-479	703	4	note	note	PROPN
ftr-479	703	5	1	1	NUM
ftr-479	703	6	,	,	PUNCT
ftr-479	703	7	at	at	ADP
ftr-479	703	8	82	82	NUM
ftr-479	703	9	,	,	PUNCT
ftr-479	703	10	87	87	NUM
ftr-479	703	11	-	-	SYM
ftr-479	703	12	89	89	NUM
ftr-479	703	13	.	.	PUNCT
ftr-479	703	14	128	128	NUM
ftr-479	703	15	.	.	PUNCT
ftr-479	704	1	see	see	VERB
ftr-479	704	2	,	,	PUNCT
ftr-479	704	3	e.g.	e.g.	ADV
ftr-479	704	4	,	,	PUNCT
ftr-479	704	5	nunn	nunn	PROPN
ftr-479	704	6	-	-	PUNCT
ftr-479	704	7	domenici	domenici	PROPN
ftr-479	704	8	report	report	NOUN
ftr-479	704	9	,	,	PUNCT
ftr-479	704	10	supra	supra	PROPN
ftr-479	704	11	note	note	NOUN
ftr-479	704	12	123	123	NUM
ftr-479	704	13	,	,	PUNCT
ftr-479	704	14	at	at	ADP
ftr-479	704	15	85	85	NUM
ftr-479	704	16	-	-	SYM
ftr-479	704	17	86	86	NUM
ftr-479	704	18	,	,	PUNCT
ftr-479	704	19	97	97	NUM
ftr-479	704	20	-	-	SYM
ftr-479	704	21	100	100	NUM
ftr-479	704	22	.	.	PUNCT
ftr-479	705	1	129	129	NUM
ftr-479	705	2	.	.	PUNCT
ftr-479	705	3	blueprints	blueprint	NOUN
ftr-479	705	4	,	,	PUNCT
ftr-479	705	5	supra	supra	PROPN
ftr-479	705	6	note	note	NOUN
ftr-479	705	7	4	4	NUM
ftr-479	705	8	,	,	PUNCT
ftr-479	705	9	at	at	ADP
ftr-479	705	10	119	119	NUM
ftr-479	705	11	.	.	NOUN
ftr-479	705	12	130	130	NUM
ftr-479	705	13	.	.	PUNCT
ftr-479	705	14	simplification	simplification	NOUN
ftr-479	705	15	committee	committee	NOUN
ftr-479	705	16	report	report	NOUN
ftr-479	705	17	,	,	PUNCT
ftr-479	705	18	supra	supra	PROPN
ftr-479	705	19	note	note	NOUN
ftr-479	705	20	126	126	NUM
ftr-479	705	21	,	,	PUNCT
ftr-479	705	22	at	at	ADP
ftr-479	705	23	419	419	NUM
ftr-479	705	24	.	.	PUNCT
ftr-479	706	1	131	131	NUM
ftr-479	706	2	.	.	PUNCT
ftr-479	707	1	indopco	indopco	PROPN
ftr-479	707	2	,	,	PUNCT
ftr-479	707	3	inc	inc	PROPN
ftr-479	707	4	.	.	PROPN
ftr-479	708	1	v.	v.	PROPN
ftr-479	708	2	commissioner	commissioner	PROPN
ftr-479	708	3	,	,	PUNCT
ftr-479	708	4	503	503	NUM
ftr-479	708	5	u.s	u.s	PROPN
ftr-479	708	6	.	.	PROPN
ftr-479	708	7	79	79	NUM
ftr-479	708	8	(	(	PUNCT
ftr-479	708	9	1992	1992	NUM
ftr-479	708	10	)	)	PUNCT
ftr-479	708	11	(	(	PUNCT
ftr-479	708	12	addressing	address	VERB
ftr-479	708	13	issue	issue	NOUN
ftr-479	708	14	of	of	ADP
ftr-479	708	15	whether	whether	SCONJ
ftr-479	708	16	expenditure	expenditure	NOUN
ftr-479	708	17	may	may	AUX
ftr-479	708	18	be	be	AUX
ftr-479	708	19	deducted	deduct	VERB
ftr-479	708	20	or	or	CCONJ
ftr-479	708	21	must	must	AUX
ftr-479	708	22	be	be	AUX
ftr-479	708	23	capitalized	capitalize	VERB
ftr-479	708	24	)	)	PUNCT
ftr-479	708	25	.	.	PUNCT
ftr-479	709	1	132	132	NUM
ftr-479	709	2	.	.	PUNCT
ftr-479	709	3	blueprints	blueprint	NOUN
ftr-479	709	4	,	,	PUNCT
ftr-479	709	5	supra	supra	PROPN
ftr-479	709	6	note	note	NOUN
ftr-479	709	7	4	4	NUM
ftr-479	709	8	,	,	PUNCT
ftr-479	709	9	at	at	ADP
ftr-479	709	10	134	134	NUM
ftr-479	709	11	;	;	PUNCT
ftr-479	709	12	simplification	simplification	NOUN
ftr-479	709	13	committee	committee	NOUN
ftr-479	709	14	report	report	NOUN
ftr-479	709	15	,	,	PUNCT
ftr-479	709	16	supra	supra	PROPN
ftr-479	709	17	note	note	NOUN
ftr-479	709	18	126	126	NUM
ftr-479	709	19	,	,	PUNCT
ftr-479	709	20	at	at	ADP
ftr-479	709	21	419	419	NUM
ftr-479	709	22	.	.	PUNCT
ftr-479	710	1	for	for	ADP
ftr-479	710	2	example	example	NOUN
ftr-479	710	3	,	,	PUNCT
ftr-479	710	4	if	if	SCONJ
ftr-479	710	5	a	a	PRON
ftr-479	710	6	sells	sell	VERB
ftr-479	710	7	blackacre	blackacre	NOUN
ftr-479	710	8	for	for	ADP
ftr-479	710	9	s100	s100	PROPN
ftr-479	710	10	but	but	CCONJ
ftr-479	710	11	reinvests	reinvest	VERB
ftr-479	710	12	the	the	DET
ftr-479	710	13	sales	sale	NOUN
ftr-479	710	14	proceeds	proceed	VERB
ftr-479	710	15	in	in	ADP
ftr-479	710	16	corporate	corporate	ADJ
ftr-479	710	17	stock	stock	NOUN
ftr-479	710	18	,	,	PUNCT
ftr-479	710	19	no	no	DET
ftr-479	710	20	tax	tax	NOUN
ftr-479	710	21	would	would	AUX
ftr-479	710	22	be	be	AUX
ftr-479	710	23	paid	pay	VERB
ftr-479	710	24	on	on	ADP
ftr-479	710	25	the	the	DET
ftr-479	710	26	sales	sale	NOUN
ftr-479	710	27	proceeds	proceed	NOUN
ftr-479	710	28	.	.	PUNCT
ftr-479	711	1	conversely	conversely	ADV
ftr-479	711	2	,	,	PUNCT
ftr-479	711	3	if	if	SCONJ
ftr-479	711	4	a	a	PRON
ftr-479	711	5	spends	spend	VERB
ftr-479	711	6	the	the	DET
ftr-479	711	7	sales	sale	NOUN
ftr-479	711	8	proceeds	proceed	NOUN
ftr-479	711	9	on	on	ADP
ftr-479	711	10	consumption	consumption	NOUN
ftr-479	711	11	,	,	PUNCT
ftr-479	711	12	the	the	DET
ftr-479	711	13	entire	entire	ADJ
ftr-479	711	14	$	$	SYM
ftr-479	711	15	100	100	NUM
ftr-479	711	16	would	would	AUX
ftr-479	711	17	be	be	AUX
ftr-479	711	18	taxed	tax	VERB
ftr-479	711	19	.	.	PUNCT
ftr-479	712	1	the	the	DET
ftr-479	712	2	amount	amount	NOUN
ftr-479	712	3	a	a	DET
ftr-479	712	4	paid	pay	VERB
ftr-479	712	5	for	for	ADP
ftr-479	712	6	blackacre	blackacre	NOUN
ftr-479	712	7	would	would	AUX
ftr-479	712	8	not	not	PART
ftr-479	712	9	,	,	PUNCT
ftr-479	712	10	in	in	ADP
ftr-479	712	11	either	either	DET
ftr-479	712	12	case	case	NOUN
ftr-479	712	13	,	,	PUNCT
ftr-479	712	14	affect	affect	VERB
ftr-479	712	15	the	the	DET
ftr-479	712	16	tax	tax	NOUN
ftr-479	712	17	result	result	NOUN
ftr-479	712	18	.	.	PUNCT
ftr-479	713	1	although	although	SCONJ
ftr-479	713	2	disappearance	disappearance	NOUN
ftr-479	713	3	of	of	ADP
ftr-479	713	4	the	the	DET
ftr-479	713	5	basis	basis	NOUN
ftr-479	713	6	concept	concept	NOUN
ftr-479	713	7	would	would	AUX
ftr-479	713	8	eliminate	eliminate	VERB
ftr-479	713	9	any	any	DET
ftr-479	713	10	need	need	NOUN
ftr-479	713	11	to	to	ADP
ftr-479	713	12	index	index	NOUN
ftr-479	713	13	basis	basis	NOUN
ftr-479	713	14	,	,	PUNCT
ftr-479	713	15	progressive	progressive	ADJ
ftr-479	713	16	rate	rate	NOUN
ftr-479	713	17	brackets	bracket	NOUN
ftr-479	713	18	would	would	AUX
ftr-479	713	19	have	have	VERB
ftr-479	713	20	to	to	PART
ftr-479	713	21	be	be	AUX
ftr-479	713	22	indexed	index	VERB
ftr-479	713	23	under	under	ADP
ftr-479	713	24	a	a	DET
ftr-479	713	25	consumed	consume	VERB
ftr-479	713	26	income	income	NOUN
ftr-479	713	27	tax	tax	NOUN
ftr-479	713	28	in	in	ADP
ftr-479	713	29	order	order	NOUN
ftr-479	713	30	to	to	PART
ftr-479	713	31	avoid	avoid	VERB
ftr-479	713	32	"	"	PUNCT
ftr-479	713	33	bracket	bracket	ADJ
ftr-479	713	34	creep	creep	NOUN
ftr-479	713	35	.	.	PUNCT
ftr-479	713	36	"	"	PUNCT
ftr-479	714	1	simplification	simplification	NOUN
ftr-479	714	2	committee	committee	NOUN
ftr-479	714	3	report	report	NOUN
ftr-479	714	4	.	.	PUNCT
ftr-479	715	1	supra	supra	PROPN
ftr-479	715	2	.	.	PUNCT
ftr-479	716	1	at	at	ADP
ftr-479	716	2	419	419	NUM
ftr-479	716	3	n.	n.	NOUN
ftr-479	716	4	12	12	NUM
ftr-479	716	5	.	.	PUNCT
ftr-479	716	6	19951	19951	NUM
ftr-479	716	7	florida	florida	PROPN
ftr-479	716	8	tax	tax	NOUN
ftr-479	716	9	review	review	NOUN
ftr-479	716	10	owners	owner	NOUN
ftr-479	716	11	and	and	CCONJ
ftr-479	716	12	this	this	DET
ftr-479	716	13	addition	addition	NOUN
ftr-479	716	14	,	,	PUNCT
ftr-479	716	15	like	like	ADP
ftr-479	716	16	the	the	DET
ftr-479	716	17	original	original	ADJ
ftr-479	716	18	investment	investment	NOUN
ftr-479	716	19	,	,	PUNCT
ftr-479	716	20	should	should	AUX
ftr-479	716	21	not	not	PART
ftr-479	716	22	be	be	AUX
ftr-479	716	23	taxed	tax	VERB
ftr-479	716	24	until	until	ADP
ftr-479	716	25	withdrawn	withdraw	VERB
ftr-479	716	26	and	and	CCONJ
ftr-479	716	27	consumed	consume	VERB
ftr-479	716	28	.	.	PUNCT
ftr-479	717	1	33	33	NUM
ftr-479	717	2	5	5	NUM
ftr-479	717	3	.	.	PUNCT
ftr-479	718	1	the	the	DET
ftr-479	718	2	realization	realization	NOUN
ftr-479	718	3	doctrine	doctrine	NOUN
ftr-479	718	4	would	would	AUX
ftr-479	718	5	disappear	disappear	VERB
ftr-479	718	6	because	because	SCONJ
ftr-479	718	7	the	the	DET
ftr-479	718	8	taxing	tax	VERB
ftr-479	718	9	event	event	NOUN
ftr-479	718	10	under	under	ADP
ftr-479	718	11	a	a	DET
ftr-479	718	12	consumed	consume	VERB
ftr-479	718	13	income	income	NOUN
ftr-479	718	14	tax	tax	NOUN
ftr-479	718	15	is	be	AUX
ftr-479	718	16	consumption	consumption	NOUN
ftr-479	718	17	,	,	PUNCT
ftr-479	718	18	not	not	PART
ftr-479	718	19	realization	realization	NOUN
ftr-479	718	20	.	.	PUNCT
ftr-479	719	1	"3	"3	NOUN
ftr-479	719	2	with	with	ADP
ftr-479	719	3	the	the	DET
ftr-479	719	4	disappearance	disappearance	NOUN
ftr-479	719	5	of	of	ADP
ftr-479	719	6	realization	realization	NOUN
ftr-479	719	7	,	,	PUNCT
ftr-479	719	8	the	the	DET
ftr-479	719	9	nonrecognition	nonrecognition	NOUN
ftr-479	719	10	rules	rule	NOUN
ftr-479	719	11	,	,	PUNCT
ftr-479	719	12	which	which	PRON
ftr-479	719	13	modify	modify	VERB
ftr-479	719	14	that	that	DET
ftr-479	719	15	concept	concept	NOUN
ftr-479	719	16	,	,	PUNCT
ftr-479	719	17	can	can	AUX
ftr-479	719	18	go	go	VERB
ftr-479	719	19	as	as	ADV
ftr-479	719	20	well	well	ADV
ftr-479	719	21	.	.	PUNCT
ftr-479	720	1	moreover	moreover	ADV
ftr-479	720	2	,	,	PUNCT
ftr-479	720	3	there	there	PRON
ftr-479	720	4	would	would	AUX
ftr-479	720	5	no	no	ADV
ftr-479	720	6	longer	long	ADV
ftr-479	720	7	be	be	AUX
ftr-479	720	8	any	any	DET
ftr-479	720	9	need	need	NOUN
ftr-479	720	10	to	to	PART
ftr-479	720	11	distinguish	distinguish	VERB
ftr-479	720	12	between	between	ADP
ftr-479	720	13	capital	capital	NOUN
ftr-479	720	14	gains	gain	NOUN
ftr-479	720	15	and	and	CCONJ
ftr-479	720	16	ordinary	ordinary	ADJ
ftr-479	720	17	income	income	NOUN
ftr-479	720	18	.	.	PUNCT
ftr-479	721	1	these	these	DET
ftr-479	721	2	simplifying	simplify	VERB
ftr-479	721	3	aspects	aspect	NOUN
ftr-479	721	4	of	of	ADP
ftr-479	721	5	a	a	DET
ftr-479	721	6	consumed	consume	VERB
ftr-479	721	7	income	income	NOUN
ftr-479	721	8	tax	tax	NOUN
ftr-479	721	9	are	be	AUX
ftr-479	721	10	impressive	impressive	ADJ
ftr-479	721	11	by	by	ADP
ftr-479	721	12	any	any	DET
ftr-479	721	13	standard	standard	NOUN
ftr-479	721	14	.	.	PUNCT
ftr-479	722	1	does	do	VERB
ftr-479	722	2	such	such	DET
ftr-479	722	3	a	a	DET
ftr-479	722	4	tax	tax	NOUN
ftr-479	722	5	,	,	PUNCT
ftr-479	722	6	however	however	ADV
ftr-479	722	7	,	,	PUNCT
ftr-479	722	8	entail	entail	VERB
ftr-479	722	9	sufficient	sufficient	ADJ
ftr-479	722	10	new	new	ADJ
ftr-479	722	11	complexity	complexity	NOUN
ftr-479	722	12	,	,	PUNCT
ftr-479	722	13	or	or	CCONJ
ftr-479	722	14	preserve	preserve	VERB
ftr-479	722	15	so	so	ADV
ftr-479	722	16	much	much	ADV
ftr-479	722	17	old	old	ADJ
ftr-479	722	18	complexity	complexity	NOUN
ftr-479	722	19	,	,	PUNCT
ftr-479	722	20	that	that	SCONJ
ftr-479	722	21	the	the	DET
ftr-479	722	22	simplifications	simplification	NOUN
ftr-479	722	23	are	be	AUX
ftr-479	722	24	substantially	substantially	ADV
ftr-479	722	25	neutralized	neutralize	VERB
ftr-479	722	26	,	,	PUNCT
ftr-479	722	27	or	or	CCONJ
ftr-479	722	28	even	even	ADV
ftr-479	722	29	outweighed	outweigh	VERB
ftr-479	722	30	,	,	PUNCT
ftr-479	722	31	by	by	ADP
ftr-479	722	32	the	the	DET
ftr-479	722	33	complexity	complexity	NOUN
ftr-479	722	34	?	?	PUNCT
ftr-479	723	1	this	this	DET
ftr-479	723	2	question	question	NOUN
ftr-479	723	3	was	be	AUX
ftr-479	723	4	extensively	extensively	ADV
ftr-479	723	5	addressed	address	VERB
ftr-479	723	6	in	in	ADP
ftr-479	723	7	a	a	DET
ftr-479	723	8	1982	1982	NUM
ftr-479	723	9	report	report	NOUN
ftr-479	723	10	by	by	ADP
ftr-479	723	11	the	the	DET
ftr-479	723	12	committee	committee	NOUN
ftr-479	723	13	on	on	ADP
ftr-479	723	14	simplification	simplification	NOUN
ftr-479	723	15	of	of	ADP
ftr-479	723	16	the	the	DET
ftr-479	723	17	aba	aba	PROPN
ftr-479	723	18	section	section	NOUN
ftr-479	723	19	of	of	ADP
ftr-479	723	20	taxation	taxation	NOUN
ftr-479	723	21	135	135	NUM
ftr-479	723	22	and	and	CCONJ
ftr-479	723	23	a	a	DET
ftr-479	723	24	1979	1979	NUM
ftr-479	723	25	article	article	NOUN
ftr-479	723	26	by	by	ADP
ftr-479	723	27	professor	professor	PROPN
ftr-479	723	28	michael	michael	PROPN
ftr-479	723	29	j.	j.	PROPN
ftr-479	723	30	graetz	graetz	PROPN
ftr-479	723	31	.	.	PUNCT
ftr-479	724	1	36	36	NUM
ftr-479	724	2	in	in	ADP
ftr-479	724	3	general	general	ADJ
ftr-479	724	4	,	,	PUNCT
ftr-479	724	5	they	they	PRON
ftr-479	724	6	concluded	conclude	VERB
ftr-479	724	7	that	that	SCONJ
ftr-479	724	8	a	a	DET
ftr-479	724	9	tax	tax	NOUN
ftr-479	724	10	adhering	adhere	VERB
ftr-479	724	11	strictly	strictly	ADV
ftr-479	724	12	to	to	ADP
ftr-479	724	13	the	the	DET
ftr-479	724	14	principles	principle	NOUN
ftr-479	724	15	of	of	ADP
ftr-479	724	16	a	a	DET
ftr-479	724	17	consumed	consume	VERB
ftr-479	724	18	income	income	NOUN
ftr-479	724	19	levy	levy	NOUN
ftr-479	724	20	would	would	AUX
ftr-479	724	21	probably	probably	ADV
ftr-479	724	22	be	be	AUX
ftr-479	724	23	significantly	significantly	ADV
ftr-479	724	24	simpler	simple	ADJ
ftr-479	724	25	than	than	ADP
ftr-479	724	26	the	the	DET
ftr-479	724	27	accretion	accretion	NOUN
ftr-479	724	28	income	income	NOUN
ftr-479	724	29	tax	tax	NOUN
ftr-479	724	30	.	.	PUNCT
ftr-479	725	1	however	however	ADV
ftr-479	725	2	,	,	PUNCT
ftr-479	725	3	they	they	PRON
ftr-479	725	4	warned	warn	VERB
ftr-479	725	5	that	that	SCONJ
ftr-479	725	6	a	a	DET
ftr-479	725	7	consumed	consume	VERB
ftr-479	725	8	income	income	NOUN
ftr-479	725	9	tax	tax	NOUN
ftr-479	725	10	was	be	AUX
ftr-479	725	11	vulnerable	vulnerable	ADJ
ftr-479	725	12	both	both	PRON
ftr-479	725	13	to	to	ADP
ftr-479	725	14	errors	error	NOUN
ftr-479	725	15	in	in	ADP
ftr-479	725	16	selecting	select	VERB
ftr-479	725	17	design	design	NOUN
ftr-479	725	18	options	option	NOUN
ftr-479	725	19	and	and	CCONJ
ftr-479	725	20	to	to	ADP
ftr-479	725	21	intricate	intricate	ADJ
ftr-479	725	22	deviations	deviation	NOUN
ftr-479	725	23	from	from	ADP
ftr-479	725	24	principle	principle	NOUN
ftr-479	725	25	that	that	PRON
ftr-479	725	26	would	would	AUX
ftr-479	725	27	substantially	substantially	ADV
ftr-479	725	28	erode	erode	VERB
ftr-479	725	29	the	the	DET
ftr-479	725	30	simplification	simplification	NOUN
ftr-479	725	31	advantages	advantage	NOUN
ftr-479	725	32	and	and	CCONJ
ftr-479	725	33	,	,	PUNCT
ftr-479	725	34	in	in	ADP
ftr-479	725	35	a	a	DET
ftr-479	725	36	worst	bad	ADJ
ftr-479	725	37	case	case	NOUN
ftr-479	725	38	scenario	scenario	NOUN
ftr-479	725	39	,	,	PUNCT
ftr-479	725	40	could	could	AUX
ftr-479	725	41	make	make	VERB
ftr-479	725	42	it	it	PRON
ftr-479	725	43	even	even	ADV
ftr-479	725	44	more	more	ADV
ftr-479	725	45	complex	complex	ADJ
ftr-479	725	46	than	than	ADP
ftr-479	725	47	the	the	DET
ftr-479	725	48	present	present	ADJ
ftr-479	725	49	income	income	NOUN
ftr-479	725	50	tax	tax	NOUN
ftr-479	725	51	.	.	PUNCT
ftr-479	726	1	in	in	ADP
ftr-479	726	2	other	other	ADJ
ftr-479	726	3	words	word	NOUN
ftr-479	726	4	,	,	PUNCT
ftr-479	726	5	these	these	DET
ftr-479	726	6	studies	study	NOUN
ftr-479	726	7	adopted	adopt	VERB
ftr-479	726	8	the	the	DET
ftr-479	726	9	view	view	NOUN
ftr-479	726	10	taken	take	VERB
ftr-479	726	11	in	in	ADP
ftr-479	726	12	this	this	DET
ftr-479	726	13	article	article	NOUN
ftr-479	726	14	regarding	regard	VERB
ftr-479	726	15	the	the	DET
ftr-479	726	16	vat	vat	NOUN
ftr-479	726	17	:	:	PUNCT
ftr-479	726	18	the	the	DET
ftr-479	726	19	impact	impact	NOUN
ftr-479	726	20	of	of	ADP
ftr-479	726	21	a	a	DET
ftr-479	726	22	consumed	consume	VERB
ftr-479	726	23	income	income	NOUN
ftr-479	726	24	tax	tax	NOUN
ftr-479	726	25	on	on	ADP
ftr-479	726	26	systemic	systemic	ADJ
ftr-479	726	27	complexity	complexity	NOUN
ftr-479	726	28	can	can	AUX
ftr-479	726	29	not	not	PART
ftr-479	726	30	be	be	AUX
ftr-479	726	31	judged	judge	VERB
ftr-479	726	32	until	until	SCONJ
ftr-479	726	33	the	the	DET
ftr-479	726	34	details	detail	NOUN
ftr-479	726	35	are	be	AUX
ftr-479	726	36	known	know	VERB
ftr-479	726	37	.	.	PUNCT
ftr-479	727	1	this	this	DET
ftr-479	727	2	article	article	NOUN
ftr-479	727	3	does	do	AUX
ftr-479	727	4	not	not	PART
ftr-479	727	5	comprehensively	comprehensively	ADV
ftr-479	727	6	restate	restate	VERB
ftr-479	727	7	the	the	DET
ftr-479	727	8	analysis	analysis	NOUN
ftr-479	727	9	of	of	ADP
ftr-479	727	10	the	the	DET
ftr-479	727	11	graetz	graetz	NOUN
ftr-479	727	12	piece	piece	NOUN
ftr-479	727	13	and	and	CCONJ
ftr-479	727	14	the	the	DET
ftr-479	727	15	simplification	simplification	NOUN
ftr-479	727	16	committee	committee	NOUN
ftr-479	727	17	report	report	NOUN
ftr-479	727	18	,	,	PUNCT
ftr-479	727	19	and	and	CCONJ
ftr-479	727	20	the	the	DET
ftr-479	727	21	reader	reader	NOUN
ftr-479	727	22	is	be	AUX
ftr-479	727	23	referred	refer	VERB
ftr-479	727	24	to	to	ADP
ftr-479	727	25	the	the	DET
ftr-479	727	26	full	full	ADJ
ftr-479	727	27	versions	version	NOUN
ftr-479	727	28	of	of	ADP
ftr-479	727	29	those	those	DET
ftr-479	727	30	items	item	NOUN
ftr-479	727	31	.	.	PUNCT
ftr-479	728	1	instead	instead	ADV
ftr-479	728	2	,	,	PUNCT
ftr-479	728	3	this	this	DET
ftr-479	728	4	article	article	NOUN
ftr-479	728	5	examines	examine	VERB
ftr-479	728	6	the	the	DET
ftr-479	728	7	recent	recent	ADJ
ftr-479	728	8	consumed	consume	VERB
ftr-479	728	9	income	income	NOUN
ftr-479	728	10	tax	tax	NOUN
ftr-479	728	11	proposal	proposal	NOUN
ftr-479	728	12	of	of	ADP
ftr-479	728	13	senators	senators	PROPN
ftr-479	728	14	sam	sam	PROPN
ftr-479	728	15	nunn	nunn	PROPN
ftr-479	728	16	and	and	CCONJ
ftr-479	728	17	pete	pete	PROPN
ftr-479	728	18	domenici	domenici	PROPN
ftr-479	728	19	as	as	ADP
ftr-479	728	20	a	a	DET
ftr-479	728	21	case	case	NOUN
ftr-479	728	22	study	study	NOUN
ftr-479	728	23	of	of	ADP
ftr-479	728	24	the	the	DET
ftr-479	728	25	simplification	simplification	NOUN
ftr-479	728	26	effects	effect	NOUN
ftr-479	728	27	of	of	ADP
ftr-479	728	28	a	a	DET
ftr-479	728	29	consumed	consume	VERB
ftr-479	728	30	income	income	NOUN
ftr-479	728	31	tax	tax	NOUN
ftr-479	728	32	.	.	PUNCT
ftr-479	729	1	c.	c.	PROPN
ftr-479	729	2	nunn	nunn	PROPN
ftr-479	729	3	-	-	PUNCT
ftr-479	729	4	domenici	domenici	PROPN
ftr-479	729	5	proposal	proposal	NOUN
ftr-479	729	6	:	:	PUNCT
ftr-479	729	7	carrying	carry	VERB
ftr-479	729	8	danforth	danforth	PROPN
ftr-479	729	9	-	-	PUNCT
ftr-479	729	10	boren	boren	PROPN
ftr-479	729	11	the	the	DET
ftr-479	729	12	rest	rest	NOUN
ftr-479	729	13	of	of	ADP
ftr-479	729	14	the	the	DET
ftr-479	729	15	way	way	NOUN
ftr-479	729	16	unlike	unlike	ADP
ftr-479	729	17	the	the	DET
ftr-479	729	18	danforth	danforth	PROPN
ftr-479	729	19	-	-	PUNCT
ftr-479	729	20	boren	boren	PROPN
ftr-479	729	21	plan	plan	PROPN
ftr-479	729	22	,	,	PUNCT
ftr-479	729	23	the	the	DET
ftr-479	729	24	nunn	nunn	PROPN
ftr-479	729	25	-	-	PUNCT
ftr-479	729	26	domenici	domenici	NOUN
ftr-479	729	27	proposal	proposal	NOUN
ftr-479	729	28	does	do	AUX
ftr-479	729	29	not	not	PART
ftr-479	729	30	(	(	PUNCT
ftr-479	729	31	as	as	SCONJ
ftr-479	729	32	this	this	DET
ftr-479	729	33	article	article	NOUN
ftr-479	729	34	is	be	AUX
ftr-479	729	35	being	be	AUX
ftr-479	729	36	written	write	VERB
ftr-479	729	37	)	)	PUNCT
ftr-479	729	38	exist	exist	VERB
ftr-479	729	39	in	in	ADP
ftr-479	729	40	statutory	statutory	ADJ
ftr-479	729	41	language	language	NOUN
ftr-479	729	42	with	with	ADP
ftr-479	729	43	a	a	DET
ftr-479	729	44	detailed	detailed	ADJ
ftr-479	729	45	technical	technical	ADJ
ftr-479	729	46	explanation	explanation	NOUN
ftr-479	729	47	.	.	PUNCT
ftr-479	730	1	the	the	DET
ftr-479	730	2	published	publish	VERB
ftr-479	730	3	specifics	specific	NOUN
ftr-479	730	4	of	of	ADP
ftr-479	730	5	the	the	DET
ftr-479	730	6	nunn	nunn	PROPN
ftr-479	730	7	-	-	PUNCT
ftr-479	730	8	domenici	domenici	NOUN
ftr-479	730	9	plan	plan	NOUN
ftr-479	730	10	are	be	AUX
ftr-479	730	11	133	133	NUM
ftr-479	730	12	.	.	PUNCT
ftr-479	730	13	simplification	simplification	NOUN
ftr-479	730	14	committee	committee	NOUN
ftr-479	730	15	report	report	NOUN
ftr-479	730	16	,	,	PUNCT
ftr-479	730	17	supra	supra	PROPN
ftr-479	730	18	note	note	NOUN
ftr-479	730	19	126	126	NUM
ftr-479	730	20	,	,	PUNCT
ftr-479	730	21	at	at	ADP
ftr-479	730	22	419	419	NUM
ftr-479	730	23	-	-	SYM
ftr-479	730	24	20	20	NUM
ftr-479	730	25	;	;	PUNCT
ftr-479	730	26	blueprints	blueprint	NOUN
ftr-479	730	27	,	,	PUNCT
ftr-479	730	28	supra	supra	PROPN
ftr-479	730	29	note	note	NOUN
ftr-479	730	30	4	4	NUM
ftr-479	730	31	,	,	PUNCT
ftr-479	730	32	at	at	ADP
ftr-479	730	33	133	133	NUM
ftr-479	730	34	-	-	SYM
ftr-479	730	35	34	34	NUM
ftr-479	730	36	.	.	PUNCT
ftr-479	730	37	134	134	NUM
ftr-479	730	38	.	.	PUNCT
ftr-479	731	1	see	see	VERB
ftr-479	731	2	simplification	simplification	NOUN
ftr-479	731	3	committee	committee	NOUN
ftr-479	731	4	report	report	NOUN
ftr-479	731	5	,	,	PUNCT
ftr-479	731	6	supra	supra	PROPN
ftr-479	731	7	note	note	NOUN
ftr-479	731	8	126	126	NUM
ftr-479	731	9	,	,	PUNCT
ftr-479	731	10	at	at	ADP
ftr-479	731	11	419	419	NUM
ftr-479	731	12	.	.	PUNCT
ftr-479	731	13	135	135	NUM
ftr-479	731	14	.	.	PUNCT
ftr-479	732	1	i	i	PRON
ftr-479	732	2	d.	d.	PROPN
ftr-479	732	3	136	136	NUM
ftr-479	732	4	.	.	PUNCT
ftr-479	733	1	michael	michael	PROPN
ftr-479	733	2	j.	j.	PROPN
ftr-479	733	3	graetz	graetz	PROPN
ftr-479	733	4	,	,	PUNCT
ftr-479	733	5	implementing	implement	VERB
ftr-479	733	6	a	a	DET
ftr-479	733	7	progressive	progressive	ADJ
ftr-479	733	8	consumption	consumption	NOUN
ftr-479	733	9	tax	tax	NOUN
ftr-479	733	10	,	,	PUNCT
ftr-479	733	11	92	92	NUM
ftr-479	733	12	harv	harv	NOUN
ftr-479	733	13	.	.	PUNCT
ftr-479	734	1	l.	l.	PROPN
ftr-479	734	2	rev	rev	PROPN
ftr-479	734	3	.	.	PROPN
ftr-479	734	4	1575	1575	NUM
ftr-479	734	5	,	,	PUNCT
ftr-479	734	6	(	(	PUNCT
ftr-479	734	7	1979	1979	NUM
ftr-479	734	8	)	)	PUNCT
ftr-479	734	9	.	.	PUNCT
ftr-479	735	1	[	[	X
ftr-479	735	2	vol	vol	NOUN
ftr-479	735	3	2:7	2:7	NUM
ftr-479	735	4	scoping	scope	VERB
ftr-479	735	5	out	out	ADP
ftr-479	735	6	the	the	DET
ftr-479	735	7	uncertain	uncertain	ADJ
ftr-479	735	8	sinplification	sinplification	NOUN
ftr-479	735	9	effects	effect	NOUN
ftr-479	735	10	principally	principally	ADV
ftr-479	735	11	contained	contain	VERB
ftr-479	735	12	in	in	ADP
ftr-479	735	13	two	two	NUM
ftr-479	735	14	documents	document	NOUN
ftr-479	735	15	-	-	PUNCT
ftr-479	735	16	a	a	DET
ftr-479	735	17	1992	1992	NUM
ftr-479	735	18	report	report	NOUN
ftr-479	735	19	by	by	ADP
ftr-479	735	20	the	the	DET
ftr-479	735	21	center	center	NOUN
ftr-479	735	22	for	for	ADP
ftr-479	735	23	strategic	strategic	ADJ
ftr-479	735	24	and	and	CCONJ
ftr-479	735	25	international	international	ADJ
ftr-479	735	26	studies	study	NOUN
ftr-479	735	27	,	,	PUNCT
ftr-479	735	28	'	'	PUNCT
ftr-479	735	29	37	37	NUM
ftr-479	735	30	which	which	PRON
ftr-479	735	31	gives	give	VERB
ftr-479	735	32	only	only	ADV
ftr-479	735	33	a	a	DET
ftr-479	735	34	brief	brief	ADJ
ftr-479	735	35	description	description	NOUN
ftr-479	735	36	,	,	PUNCT
ftr-479	735	37	and	and	CCONJ
ftr-479	735	38	a	a	DET
ftr-479	735	39	recent	recent	ADJ
ftr-479	735	40	law	law	NOUN
ftr-479	735	41	review	review	NOUN
ftr-479	735	42	article	article	NOUN
ftr-479	735	43	by	by	ADP
ftr-479	735	44	senator	senator	PROPN
ftr-479	735	45	domenici	domenici	PROPN
ftr-479	735	46	,	,	PUNCT
ftr-479	735	47	s	s	PART
ftr-479	735	48	which	which	PRON
ftr-479	735	49	provides	provide	VERB
ftr-479	735	50	considerably	considerably	ADV
ftr-479	735	51	more	more	ADJ
ftr-479	735	52	information	information	NOUN
ftr-479	735	53	but	but	CCONJ
ftr-479	735	54	also	also	ADV
ftr-479	735	55	leaves	leave	VERB
ftr-479	735	56	many	many	ADJ
ftr-479	735	57	details	detail	NOUN
ftr-479	735	58	unspecified	unspecified	ADJ
ftr-479	735	59	.	.	PUNCT
ftr-479	736	1	thus	thus	ADV
ftr-479	736	2	the	the	DET
ftr-479	736	3	following	follow	VERB
ftr-479	736	4	analysis	analysis	NOUN
ftr-479	736	5	of	of	ADP
ftr-479	736	6	the	the	DET
ftr-479	736	7	nunn	nunn	PROPN
ftr-479	736	8	-	-	PUNCT
ftr-479	736	9	domenici	domenici	NOUN
ftr-479	736	10	proposal	proposal	NOUN
ftr-479	736	11	is	be	AUX
ftr-479	736	12	necessarily	necessarily	ADV
ftr-479	736	13	tentative	tentative	ADJ
ftr-479	736	14	and	and	CCONJ
ftr-479	736	15	qualified	qualified	ADJ
ftr-479	736	16	.	.	PUNCT
ftr-479	737	1	the	the	DET
ftr-479	737	2	proposal	proposal	NOUN
ftr-479	737	3	would	would	AUX
ftr-479	737	4	:	:	PUNCT
ftr-479	737	5	1	1	X
ftr-479	737	6	.	.	X
ftr-479	737	7	replace	replace	VERB
ftr-479	737	8	the	the	DET
ftr-479	737	9	accretion	accretion	NOUN
ftr-479	737	10	income	income	NOUN
ftr-479	737	11	tax	tax	NOUN
ftr-479	737	12	,	,	PUNCT
ftr-479	737	13	including	include	VERB
ftr-479	737	14	the	the	DET
ftr-479	737	15	corporate	corporate	ADJ
ftr-479	737	16	income	income	NOUN
ftr-479	737	17	tax	tax	NOUN
ftr-479	737	18	,	,	PUNCT
ftr-479	737	19	with	with	ADP
ftr-479	737	20	an	an	DET
ftr-479	737	21	annually	annually	ADV
ftr-479	737	22	-	-	PUNCT
ftr-479	737	23	assessed	assess	VERB
ftr-479	737	24	consumed	consume	VERB
ftr-479	737	25	income	income	NOUN
ftr-479	737	26	levy	levy	NOUN
ftr-479	737	27	at	at	ADP
ftr-479	737	28	progressive	progressive	ADJ
ftr-479	737	29	rates	rate	NOUN
ftr-479	737	30	that	that	PRON
ftr-479	737	31	would	would	AUX
ftr-479	737	32	reach	reach	VERB
ftr-479	737	33	only	only	ADJ
ftr-479	737	34	consumption	consumption	NOUN
ftr-479	737	35	expenditures	expenditure	NOUN
ftr-479	737	36	by	by	ADP
ftr-479	737	37	individuals	individual	NOUN
ftr-479	737	38	.	.	PUNCT
ftr-479	738	1	'39	'39	NUM
ftr-479	738	2	2	2	NUM
ftr-479	738	3	.	.	PUNCT
ftr-479	738	4	impose	impose	VERB
ftr-479	738	5	a	a	DET
ftr-479	738	6	flat	flat	ADJ
ftr-479	738	7	-	-	PUNCT
ftr-479	738	8	rate	rate	NOUN
ftr-479	738	9	(	(	PUNCT
ftr-479	738	10	approximately	approximately	ADV
ftr-479	738	11	10	10	NUM
ftr-479	738	12	%	%	NOUN
ftr-479	738	13	)	)	PUNCT
ftr-479	738	14	,	,	PUNCT
ftr-479	738	15	subtraction	subtraction	NOUN
ftr-479	738	16	method	method	NOUN
ftr-479	738	17	value	value	NOUN
ftr-479	738	18	added	add	VERB
ftr-479	738	19	tax,"4	tax,"4	PRON
ftr-479	738	20	called	call	VERB
ftr-479	738	21	a	a	DET
ftr-479	738	22	cash	cash	NOUN
ftr-479	738	23	-	-	PUNCT
ftr-479	738	24	flow	flow	NOUN
ftr-479	738	25	tax	tax	NOUN
ftr-479	738	26	,	,	PUNCT
ftr-479	738	27	on	on	ADP
ftr-479	738	28	all	all	DET
ftr-479	738	29	businesses	business	NOUN
ftr-479	738	30	engaged	engage	VERB
ftr-479	738	31	in	in	ADP
ftr-479	738	32	selling	sell	VERB
ftr-479	738	33	goods	good	NOUN
ftr-479	738	34	or	or	CCONJ
ftr-479	738	35	services	service	NOUN
ftr-479	738	36	.	.	PUNCT
ftr-479	738	37	''	''	PUNCT
ftr-479	739	1	this	this	DET
ftr-479	739	2	tax	tax	NOUN
ftr-479	739	3	(	(	PUNCT
ftr-479	739	4	the	the	DET
ftr-479	739	5	nunndomenici	nunndomenici	ADJ
ftr-479	739	6	vat	vat	NOUN
ftr-479	739	7	)	)	PUNCT
ftr-479	739	8	would	would	AUX
ftr-479	739	9	be	be	AUX
ftr-479	739	10	the	the	DET
ftr-479	739	11	only	only	ADJ
ftr-479	739	12	levy	levy	NOUN
ftr-479	739	13	on	on	ADP
ftr-479	739	14	business	business	NOUN
ftr-479	739	15	activity	activity	NOUN
ftr-479	739	16	.	.	PUNCT
ftr-479	740	1	3	3	X
ftr-479	740	2	.	.	X
ftr-479	740	3	allow	allow	VERB
ftr-479	740	4	employers	employer	NOUN
ftr-479	740	5	a	a	DET
ftr-479	740	6	credit	credit	NOUN
ftr-479	740	7	against	against	ADP
ftr-479	740	8	the	the	DET
ftr-479	740	9	nunn	nunn	PROPN
ftr-479	740	10	-	-	PUNCT
ftr-479	740	11	domenici	domenici	NOUN
ftr-479	740	12	vat	vat	NOUN
ftr-479	740	13	for	for	ADP
ftr-479	740	14	the	the	DET
ftr-479	740	15	employer	employer	NOUN
ftr-479	740	16	portions	portion	NOUN
ftr-479	740	17	of	of	ADP
ftr-479	740	18	the	the	DET
ftr-479	740	19	oasdi	oasdi	NOUN
ftr-479	740	20	and	and	CCONJ
ftr-479	740	21	hospital	hospital	NOUN
ftr-479	740	22	insurance	insurance	NOUN
ftr-479	740	23	payroll	payroll	NOUN
ftr-479	740	24	taxes	taxis	NOUN
ftr-479	740	25	,	,	PUNCT
ftr-479	740	26	4"2	4"2	NUM
ftr-479	740	27	and	and	CCONJ
ftr-479	740	28	allow	allow	VERB
ftr-479	740	29	employees	employee	NOUN
ftr-479	740	30	two	two	NUM
ftr-479	740	31	credits	credit	NOUN
ftr-479	740	32	against	against	ADP
ftr-479	740	33	the	the	DET
ftr-479	740	34	consumed	consume	VERB
ftr-479	740	35	income	income	NOUN
ftr-479	740	36	tax	tax	NOUN
ftr-479	740	37	-	-	PUNCT
ftr-479	740	38	an	an	DET
ftr-479	740	39	earned	earn	VERB
ftr-479	740	40	income	income	NOUN
ftr-479	740	41	tax	tax	NOUN
ftr-479	740	42	credit	credit	NOUN
ftr-479	740	43	and	and	CCONJ
ftr-479	740	44	a	a	DET
ftr-479	740	45	phased	phase	VERB
ftr-479	740	46	-	-	PUNCT
ftr-479	740	47	out	out	ADP
ftr-479	740	48	,	,	PUNCT
ftr-479	740	49	refundable	refundable	ADJ
ftr-479	740	50	credit	credit	NOUN
ftr-479	740	51	for	for	ADP
ftr-479	740	52	part	part	NOUN
ftr-479	740	53	of	of	ADP
ftr-479	740	54	the	the	DET
ftr-479	740	55	employee	employee	NOUN
ftr-479	740	56	portions	portion	NOUN
ftr-479	740	57	of	of	ADP
ftr-479	740	58	the	the	DET
ftr-479	740	59	federal	federal	ADJ
ftr-479	740	60	payroll	payroll	NOUN
ftr-479	740	61	taxes	taxis	NOUN
ftr-479	740	62	.	.	PUNCT
ftr-479	741	1	'4	'4	PROPN
ftr-479	741	2	3	3	NUM
ftr-479	741	3	137	137	NUM
ftr-479	741	4	.	.	PUNCT
ftr-479	742	1	nunn	nunn	PROPN
ftr-479	742	2	-	-	PUNCT
ftr-479	742	3	domenici	domenici	PROPN
ftr-479	742	4	report	report	NOUN
ftr-479	742	5	,	,	PUNCT
ftr-479	742	6	supra	supra	PROPN
ftr-479	742	7	note	note	NOUN
ftr-479	742	8	123	123	NUM
ftr-479	742	9	.	.	PUNCT
ftr-479	743	1	138	138	NUM
ftr-479	743	2	.	.	PUNCT
ftr-479	744	1	pete	pete	PROPN
ftr-479	744	2	v.	v.	ADP
ftr-479	744	3	domenici	domenici	PROPN
ftr-479	744	4	,	,	PUNCT
ftr-479	744	5	the	the	DET
ftr-479	744	6	unamerican	unamerican	ADJ
ftr-479	744	7	spirit	spirit	NOUN
ftr-479	744	8	of	of	ADP
ftr-479	744	9	the	the	DET
ftr-479	744	10	federal	federal	ADJ
ftr-479	744	11	income	income	NOUN
ftr-479	744	12	tax	tax	NOUN
ftr-479	744	13	.	.	PUNCT
ftr-479	745	1	31	31	NUM
ftr-479	745	2	harv	harv	NOUN
ftr-479	745	3	.	.	PUNCT
ftr-479	746	1	j.	j.	PROPN
ftr-479	746	2	on	on	ADP
ftr-479	746	3	legis	legis	PROPN
ftr-479	746	4	.	.	PUNCT
ftr-479	747	1	273	273	NUM
ftr-479	747	2	(	(	PUNCT
ftr-479	747	3	1994	1994	NUM
ftr-479	747	4	)	)	PUNCT
ftr-479	748	1	[	[	X
ftr-479	748	2	hereinafter	hereinafter	NOUN
ftr-479	748	3	unamerican	unamerican	ADJ
ftr-479	748	4	spirit	spirit	NOUN
ftr-479	748	5	]	]	PUNCT
ftr-479	748	6	.	.	PUNCT
ftr-479	749	1	for	for	ADP
ftr-479	749	2	a	a	DET
ftr-479	749	3	more	more	ADV
ftr-479	749	4	fully	fully	ADV
ftr-479	749	5	articulated	articulated	ADJ
ftr-479	749	6	consumed	consume	VERB
ftr-479	749	7	income	income	NOUN
ftr-479	749	8	tax	tax	NOUN
ftr-479	749	9	proposal	proposal	NOUN
ftr-479	749	10	,	,	PUNCT
ftr-479	749	11	see	see	VERB
ftr-479	749	12	christian	christian	PROPN
ftr-479	749	13	&	&	CCONJ
ftr-479	749	14	schutzer	schutzer	PROPN
ftr-479	749	15	,	,	PUNCT
ftr-479	749	16	supra	supra	PROPN
ftr-479	749	17	note	note	NOUN
ftr-479	749	18	120	120	NUM
ftr-479	749	19	.	.	PUNCT
ftr-479	749	20	139	139	NUM
ftr-479	749	21	.	.	PUNCT
ftr-479	750	1	i	i	PRON
ftr-479	750	2	d.	d.	PROPN
ftr-479	750	3	at	at	ADP
ftr-479	750	4	288	288	NUM
ftr-479	750	5	,	,	PUNCT
ftr-479	750	6	304	304	NUM
ftr-479	750	7	-	-	SYM
ftr-479	750	8	05	05	NUM
ftr-479	750	9	;	;	PUNCT
ftr-479	750	10	nunn	nunn	PROPN
ftr-479	750	11	-	-	PUNCT
ftr-479	750	12	domenici	domenici	PROPN
ftr-479	750	13	report	report	NOUN
ftr-479	750	14	,	,	PUNCT
ftr-479	750	15	supra	supra	PROPN
ftr-479	750	16	note	note	NOUN
ftr-479	750	17	123	123	NUM
ftr-479	750	18	,	,	PUNCT
ftr-479	750	19	at	at	ADP
ftr-479	750	20	98	98	NUM
ftr-479	750	21	-	-	SYM
ftr-479	750	22	99	99	NUM
ftr-479	750	23	.	.	PUNCT
ftr-479	751	1	repeal	repeal	NOUN
ftr-479	751	2	of	of	ADP
ftr-479	751	3	the	the	DET
ftr-479	751	4	accretion	accretion	NOUN
ftr-479	751	5	income	income	NOUN
ftr-479	751	6	tax	tax	NOUN
ftr-479	751	7	would	would	AUX
ftr-479	751	8	eliminate	eliminate	VERB
ftr-479	751	9	all	all	PRON
ftr-479	751	10	of	of	ADP
ftr-479	751	11	its	its	PRON
ftr-479	751	12	complex	complex	ADJ
ftr-479	751	13	international	international	ADJ
ftr-479	751	14	elements	element	NOUN
ftr-479	751	15	.	.	PUNCT
ftr-479	752	1	unamerican	unamerican	ADJ
ftr-479	752	2	spirit	spirit	PROPN
ftr-479	752	3	,	,	PUNCT
ftr-479	752	4	supra	supra	PROPN
ftr-479	752	5	note	note	PROPN
ftr-479	752	6	138	138	NUM
ftr-479	752	7	,	,	PUNCT
ftr-479	752	8	at	at	ADP
ftr-479	752	9	288	288	NUM
ftr-479	752	10	,	,	PUNCT
ftr-479	752	11	316	316	NUM
ftr-479	752	12	n.127	n.127	NOUN
ftr-479	752	13	.	.	PUNCT
ftr-479	753	1	140	140	NUM
ftr-479	753	2	.	.	PUNCT
ftr-479	754	1	senators	senator	NOUN
ftr-479	754	2	nunn	nunn	PROPN
ftr-479	754	3	and	and	CCONJ
ftr-479	754	4	domenici	domenici	PROPN
ftr-479	754	5	disclaim	disclaim	VERB
ftr-479	754	6	any	any	DET
ftr-479	754	7	intention	intention	NOUN
ftr-479	754	8	to	to	PART
ftr-479	754	9	include	include	VERB
ftr-479	754	10	a	a	DET
ftr-479	754	11	vat	vat	NOUN
ftr-479	754	12	in	in	ADP
ftr-479	754	13	their	their	PRON
ftr-479	754	14	proposal	proposal	NOUN
ftr-479	754	15	.	.	PUNCT
ftr-479	755	1	unamerican	unamerican	ADJ
ftr-479	755	2	spirit	spirit	PROPN
ftr-479	755	3	,	,	PUNCT
ftr-479	755	4	supra	supra	PROPN
ftr-479	755	5	note	note	PROPN
ftr-479	755	6	138	138	NUM
ftr-479	755	7	,	,	PUNCT
ftr-479	755	8	at	at	ADP
ftr-479	755	9	313	313	NUM
ftr-479	755	10	.	.	PUNCT
ftr-479	755	11	see	see	VERB
ftr-479	755	12	also	also	ADV
ftr-479	755	13	nunn	nunn	PROPN
ftr-479	755	14	-	-	PUNCT
ftr-479	755	15	domenici	domenici	PROPN
ftr-479	755	16	report	report	NOUN
ftr-479	755	17	.	.	PUNCT
ftr-479	756	1	supra	supra	PROPN
ftr-479	756	2	note	note	NOUN
ftr-479	756	3	123	123	NUM
ftr-479	756	4	,	,	PUNCT
ftr-479	756	5	at	at	ADP
ftr-479	756	6	96	96	NUM
ftr-479	756	7	-	-	SYM
ftr-479	756	8	97	97	NUM
ftr-479	756	9	.	.	PUNCT
ftr-479	757	1	however	however	ADV
ftr-479	757	2	,	,	PUNCT
ftr-479	757	3	their	their	PRON
ftr-479	757	4	disclaimer	disclaimer	NOUN
ftr-479	757	5	should	should	AUX
ftr-479	757	6	be	be	AUX
ftr-479	757	7	understood	understand	VERB
ftr-479	757	8	as	as	ADP
ftr-479	757	9	rejecting	reject	VERB
ftr-479	757	10	only	only	ADV
ftr-479	757	11	a	a	DET
ftr-479	757	12	european	european	ADJ
ftr-479	757	13	-	-	PUNCT
ftr-479	757	14	style	style	NOUN
ftr-479	757	15	credit	credit	NOUN
ftr-479	757	16	method	method	NOUN
ftr-479	757	17	vat	vat	NOUN
ftr-479	757	18	.	.	PUNCT
ftr-479	758	1	see	see	VERB
ftr-479	758	2	supra	supra	ADJ
ftr-479	758	3	text	text	NOUN
ftr-479	758	4	accompanying	accompanying	ADJ
ftr-479	758	5	note	note	NOUN
ftr-479	758	6	2	2	X
ftr-479	758	7	.	.	PUNCT
ftr-479	759	1	their	their	PRON
ftr-479	759	2	cash	cash	NOUN
ftr-479	759	3	-	-	PUNCT
ftr-479	759	4	flow	flow	NOUN
ftr-479	759	5	tax	tax	NOUN
ftr-479	759	6	would	would	AUX
ftr-479	759	7	be	be	AUX
ftr-479	759	8	a	a	DET
ftr-479	759	9	flat	flat	ADJ
ftr-479	759	10	-	-	PUNCT
ftr-479	759	11	rate	rate	NOUN
ftr-479	759	12	levy	levy	NOUN
ftr-479	759	13	on	on	ADP
ftr-479	759	14	the	the	DET
ftr-479	759	15	domestic	domestic	ADJ
ftr-479	759	16	sales	sale	NOUN
ftr-479	759	17	minus	minus	ADP
ftr-479	759	18	the	the	DET
ftr-479	759	19	business	business	NOUN
ftr-479	759	20	outlays	outlay	NOUN
ftr-479	759	21	,	,	PUNCT
ftr-479	759	22	including	include	VERB
ftr-479	759	23	capital	capital	NOUN
ftr-479	759	24	expenditures	expenditure	NOUN
ftr-479	759	25	,	,	PUNCT
ftr-479	759	26	of	of	ADP
ftr-479	759	27	every	every	DET
ftr-479	759	28	business	business	NOUN
ftr-479	759	29	.	.	PUNCT
ftr-479	760	1	unamerican	unamerican	ADJ
ftr-479	760	2	spirit	spirit	PROPN
ftr-479	760	3	,	,	PUNCT
ftr-479	760	4	supra	supra	PROPN
ftr-479	760	5	,	,	PUNCT
ftr-479	760	6	at	at	ADP
ftr-479	760	7	307	307	NUM
ftr-479	760	8	-	-	SYM
ftr-479	760	9	09	09	NUM
ftr-479	760	10	,	,	PUNCT
ftr-479	760	11	317	317	NUM
ftr-479	760	12	-	-	SYM
ftr-479	760	13	18	18	NUM
ftr-479	760	14	.	.	PUNCT
ftr-479	761	1	this	this	PRON
ftr-479	761	2	is	be	AUX
ftr-479	761	3	a	a	DET
ftr-479	761	4	classic	classic	ADJ
ftr-479	761	5	description	description	NOUN
ftr-479	761	6	of	of	ADP
ftr-479	761	7	a	a	DET
ftr-479	761	8	subtraction	subtraction	NOUN
ftr-479	761	9	method	method	NOUN
ftr-479	761	10	vat	vat	NOUN
ftr-479	761	11	.	.	PUNCT
ftr-479	762	1	general	general	ADJ
ftr-479	762	2	accounting	accounting	PROPN
ftr-479	762	3	office	office	PROPN
ftr-479	762	4	,	,	PUNCT
ftr-479	762	5	supra	supra	PROPN
ftr-479	762	6	note	note	NOUN
ftr-479	762	7	51	51	NUM
ftr-479	762	8	.	.	PUNCT
ftr-479	763	1	at	at	ADP
ftr-479	763	2	11	11	NUM
ftr-479	763	3	;	;	PUNCT
ftr-479	763	4	3	3	NUM
ftr-479	763	5	treas	trea	NOUN
ftr-479	763	6	.	.	PUNCT
ftr-479	764	1	dep't	dep't	PROPN
ftr-479	764	2	,	,	PUNCT
ftr-479	764	3	supra	supra	PROPN
ftr-479	764	4	note	note	NOUN
ftr-479	764	5	1	1	NUM
ftr-479	764	6	,	,	PUNCT
ftr-479	764	7	at	at	ADP
ftr-479	764	8	7	7	NUM
ftr-479	764	9	-	-	SYM
ftr-479	764	10	11	11	NUM
ftr-479	764	11	;	;	PUNCT
ftr-479	764	12	oldman	oldman	NOUN
ftr-479	764	13	&	&	CCONJ
ftr-479	764	14	schenk	schenk	PROPN
ftr-479	764	15	,	,	PUNCT
ftr-479	764	16	supra	supra	PROPN
ftr-479	764	17	note	note	NOUN
ftr-479	764	18	3	3	NUM
ftr-479	764	19	,	,	PUNCT
ftr-479	764	20	at	at	ADP
ftr-479	764	21	1547	1547	NUM
ftr-479	764	22	.	.	PUNCT
ftr-479	765	1	see	see	VERB
ftr-479	765	2	also	also	ADV
ftr-479	765	3	general	general	ADJ
ftr-479	765	4	accounting	accounting	NOUN
ftr-479	765	5	office	office	NOUN
ftr-479	765	6	,	,	PUNCT
ftr-479	765	7	supra	supra	PROPN
ftr-479	765	8	note	note	NOUN
ftr-479	765	9	3	3	NUM
ftr-479	765	10	,	,	PUNCT
ftr-479	765	11	at	at	ADP
ftr-479	765	12	2	2	NUM
ftr-479	765	13	-	-	SYM
ftr-479	765	14	3	3	NUM
ftr-479	765	15	.	.	PUNCT
ftr-479	766	1	consequently	consequently	ADV
ftr-479	766	2	,	,	PUNCT
ftr-479	766	3	this	this	DET
ftr-479	766	4	article	article	NOUN
ftr-479	766	5	refers	refer	VERB
ftr-479	766	6	to	to	ADP
ftr-479	766	7	the	the	DET
ftr-479	766	8	cashflow	cashflow	ADJ
ftr-479	766	9	tax	tax	NOUN
ftr-479	766	10	as	as	ADP
ftr-479	766	11	the	the	DET
ftr-479	766	12	nunn	nunn	PROPN
ftr-479	766	13	-	-	PUNCT
ftr-479	766	14	domenici	domenici	NOUN
ftr-479	766	15	vat	vat	NOUN
ftr-479	766	16	.	.	PUNCT
ftr-479	767	1	141	141	NUM
ftr-479	767	2	.	.	PUNCT
ftr-479	767	3	unamerican	unamerican	ADJ
ftr-479	767	4	spirit	spirit	PROPN
ftr-479	767	5	,	,	PUNCT
ftr-479	767	6	supra	supra	PROPN
ftr-479	767	7	note	note	PROPN
ftr-479	767	8	138	138	NUM
ftr-479	767	9	,	,	PUNCT
ftr-479	767	10	at	at	ADP
ftr-479	767	11	307	307	NUM
ftr-479	767	12	-	-	SYM
ftr-479	767	13	08	08	NUM
ftr-479	767	14	.	.	PUNCT
ftr-479	768	1	dividends	dividend	NOUN
ftr-479	768	2	and	and	CCONJ
ftr-479	768	3	interest	interest	NOUN
ftr-479	768	4	received	receive	VERB
ftr-479	768	5	by	by	ADP
ftr-479	768	6	a	a	DET
ftr-479	768	7	business	business	NOUN
ftr-479	768	8	would	would	AUX
ftr-479	768	9	not	not	PART
ftr-479	768	10	generally	generally	ADV
ftr-479	768	11	be	be	AUX
ftr-479	768	12	included	include	VERB
ftr-479	768	13	in	in	ADP
ftr-479	768	14	its	its	PRON
ftr-479	768	15	sales	sale	NOUN
ftr-479	768	16	receipts	receipt	NOUN
ftr-479	768	17	.	.	PUNCT
ftr-479	769	1	i	i	PRON
ftr-479	769	2	d.	d.	PROPN
ftr-479	769	3	at	at	ADP
ftr-479	769	4	310	310	NUM
ftr-479	769	5	-	-	SYM
ftr-479	769	6	11	11	NUM
ftr-479	769	7	.	.	PUNCT
ftr-479	769	8	142	142	NUM
ftr-479	769	9	.	.	PUNCT
ftr-479	770	1	i	i	PRON
ftr-479	770	2	d.	d.	PROPN
ftr-479	770	3	at	at	ADP
ftr-479	770	4	313	313	NUM
ftr-479	770	5	.	.	PUNCT
ftr-479	771	1	it	it	PRON
ftr-479	771	2	is	be	AUX
ftr-479	771	3	not	not	PART
ftr-479	771	4	clear	clear	ADJ
ftr-479	771	5	whether	whether	SCONJ
ftr-479	771	6	this	this	DET
ftr-479	771	7	credit	credit	NOUN
ftr-479	771	8	would	would	AUX
ftr-479	771	9	be	be	AUX
ftr-479	771	10	refundable	refundable	ADJ
ftr-479	771	11	.	.	PUNCT
ftr-479	772	1	143	143	X
ftr-479	772	2	.	.	PUNCT
ftr-479	773	1	i	i	PRON
ftr-479	773	2	d.	d.	PROPN
ftr-479	773	3	at	at	ADP
ftr-479	773	4	296	296	NUM
ftr-479	773	5	.	.	PUNCT
ftr-479	774	1	199.51	199.51	NUM
ftr-479	774	2	florida	florida	PROPN
ftr-479	774	3	tax	tax	NOUN
ftr-479	774	4	review	review	NOUN
ftr-479	774	5	4	4	X
ftr-479	774	6	.	.	PUNCT
ftr-479	774	7	replace	replace	VERB
ftr-479	774	8	the	the	DET
ftr-479	774	9	present	present	ADJ
ftr-479	774	10	standard	standard	ADJ
ftr-479	774	11	deduction	deduction	NOUN
ftr-479	774	12	and	and	CCONJ
ftr-479	774	13	personal	personal	ADJ
ftr-479	774	14	and	and	CCONJ
ftr-479	774	15	dependent	dependent	ADJ
ftr-479	774	16	exemptions	exemption	NOUN
ftr-479	774	17	with	with	ADP
ftr-479	774	18	a	a	DET
ftr-479	774	19	family	family	NOUN
ftr-479	774	20	living	living	NOUN
ftr-479	774	21	allowance	allowance	NOUN
ftr-479	774	22	deduction	deduction	NOUN
ftr-479	774	23	under	under	ADP
ftr-479	774	24	the	the	DET
ftr-479	774	25	consumed	consume	VERB
ftr-479	774	26	income	income	NOUN
ftr-479	774	27	tax	tax	NOUN
ftr-479	774	28	.	.	PUNCT
ftr-479	774	29	'44	'44	PROPN
ftr-479	774	30	a	a	DET
ftr-479	774	31	quick	quick	ADJ
ftr-479	774	32	comparison	comparison	NOUN
ftr-479	774	33	of	of	ADP
ftr-479	774	34	the	the	DET
ftr-479	774	35	nunn	nunn	PROPN
ftr-479	774	36	-	-	PUNCT
ftr-479	774	37	domenici	domenici	NOUN
ftr-479	774	38	proposals	proposal	NOUN
ftr-479	774	39	major	major	ADJ
ftr-479	774	40	features	feature	NOUN
ftr-479	774	41	with	with	ADP
ftr-479	774	42	those	those	PRON
ftr-479	774	43	of	of	ADP
ftr-479	774	44	the	the	DET
ftr-479	774	45	danforth	danforth	PROPN
ftr-479	774	46	-	-	PUNCT
ftr-479	774	47	boren	boren	PROPN
ftr-479	774	48	plan	plan	PROPN
ftr-479	774	49	shows	show	VERB
ftr-479	774	50	that	that	SCONJ
ftr-479	774	51	the	the	DET
ftr-479	774	52	two	two	NUM
ftr-479	774	53	schemes	scheme	NOUN
ftr-479	774	54	are	be	AUX
ftr-479	774	55	structurally	structurally	ADV
ftr-479	774	56	alike	alike	ADV
ftr-479	774	57	in	in	ADP
ftr-479	774	58	that	that	PRON
ftr-479	774	59	would	would	AUX
ftr-479	774	60	both	both	PRON
ftr-479	774	61	repeal	repeal	VERB
ftr-479	774	62	the	the	DET
ftr-479	774	63	corporate	corporate	ADJ
ftr-479	774	64	income	income	NOUN
ftr-479	774	65	tax	tax	NOUN
ftr-479	774	66	and	and	CCONJ
ftr-479	774	67	impose	impose	VERB
ftr-479	774	68	a	a	DET
ftr-479	774	69	subtraction	subtraction	NOUN
ftr-479	774	70	method	method	NOUN
ftr-479	774	71	vat	vat	NOUN
ftr-479	774	72	on	on	ADP
ftr-479	774	73	all	all	DET
ftr-479	774	74	sales	sale	NOUN
ftr-479	774	75	of	of	ADP
ftr-479	774	76	goods	good	NOUN
ftr-479	774	77	and	and	CCONJ
ftr-479	774	78	services	service	NOUN
ftr-479	774	79	by	by	ADP
ftr-479	774	80	both	both	PRON
ftr-479	774	81	incorporated	incorporated	ADJ
ftr-479	774	82	and	and	CCONJ
ftr-479	774	83	unincorporated	unincorporated	ADJ
ftr-479	774	84	businesses	business	NOUN
ftr-479	774	85	.	.	PUNCT
ftr-479	775	1	14	14	NUM
ftr-479	775	2	'	'	PART
ftr-479	775	3	their	their	PRON
ftr-479	775	4	principal	principal	ADJ
ftr-479	775	5	point	point	NOUN
ftr-479	775	6	of	of	ADP
ftr-479	775	7	difference	difference	NOUN
ftr-479	775	8	is	be	AUX
ftr-479	775	9	that	that	SCONJ
ftr-479	775	10	danforth	danforth	PROPN
ftr-479	775	11	and	and	CCONJ
ftr-479	775	12	boren	boren	PROPN
ftr-479	775	13	would	would	AUX
ftr-479	775	14	retain	retain	VERB
ftr-479	775	15	the	the	DET
ftr-479	775	16	individual	individual	ADJ
ftr-479	775	17	accretion	accretion	NOUN
ftr-479	775	18	income	income	NOUN
ftr-479	775	19	tax	tax	NOUN
ftr-479	775	20	,	,	PUNCT
ftr-479	775	21	146	146	NUM
ftr-479	775	22	but	but	CCONJ
ftr-479	775	23	nunn	nunn	PROPN
ftr-479	775	24	and	and	CCONJ
ftr-479	775	25	domenici	domenici	PROPN
ftr-479	775	26	would	would	AUX
ftr-479	775	27	wholly	wholly	ADV
ftr-479	775	28	replace	replace	VERB
ftr-479	775	29	it	it	PRON
ftr-479	775	30	with	with	ADP
ftr-479	775	31	a	a	DET
ftr-479	775	32	consumed	consume	VERB
ftr-479	775	33	income	income	NOUN
ftr-479	775	34	tax	tax	NOUN
ftr-479	775	35	.	.	PUNCT
ftr-479	776	1	thus	thus	ADV
ftr-479	776	2	,	,	PUNCT
ftr-479	776	3	while	while	SCONJ
ftr-479	776	4	the	the	DET
ftr-479	776	5	danforth	danforth	PROPN
ftr-479	776	6	-	-	PUNCT
ftr-479	776	7	boren	boren	PROPN
ftr-479	776	8	plan	plan	NOUN
ftr-479	776	9	represents	represent	VERB
ftr-479	776	10	a	a	DET
ftr-479	776	11	major	major	ADJ
ftr-479	776	12	shift	shift	NOUN
ftr-479	776	13	toward	toward	ADP
ftr-479	776	14	consumption	consumption	NOUN
ftr-479	776	15	taxation	taxation	NOUN
ftr-479	776	16	,	,	PUNCT
ftr-479	776	17	nunn	nunn	PROPN
ftr-479	776	18	-	-	PUNCT
ftr-479	776	19	domenici	domenici	PROPN
ftr-479	776	20	is	be	AUX
ftr-479	776	21	a	a	DET
ftr-479	776	22	proposal	proposal	NOUN
ftr-479	776	23	for	for	ADP
ftr-479	776	24	complete	complete	ADJ
ftr-479	776	25	replacement	replacement	NOUN
ftr-479	776	26	of	of	ADP
ftr-479	776	27	accretion	accretion	NOUN
ftr-479	776	28	income	income	NOUN
ftr-479	776	29	taxation	taxation	NOUN
ftr-479	776	30	with	with	ADP
ftr-479	776	31	consumption	consumption	NOUN
ftr-479	776	32	taxation	taxation	NOUN
ftr-479	776	33	.	.	PUNCT
ftr-479	777	1	1	1	X
ftr-479	777	2	.	.	X
ftr-479	777	3	simplifying	simplify	VERB
ftr-479	777	4	features	feature	NOUN
ftr-479	777	5	of	of	ADP
ftr-479	777	6	nunn	nunn	PROPN
ftr-479	777	7	-	-	PUNCT
ftr-479	777	8	domenici.-the	domenici.-the	PROPN
ftr-479	777	9	nunn	nunn	PROPN
ftr-479	777	10	-	-	PUNCT
ftr-479	777	11	domenici	domenici	NOUN
ftr-479	777	12	proposal	proposal	NOUN
ftr-479	777	13	would	would	AUX
ftr-479	777	14	fully	fully	ADV
ftr-479	777	15	capture	capture	VERB
ftr-479	777	16	the	the	DET
ftr-479	777	17	impressive	impressive	ADJ
ftr-479	777	18	simplification	simplification	NOUN
ftr-479	777	19	gains	gain	NOUN
ftr-479	777	20	,	,	PUNCT
ftr-479	777	21	described	describe	VERB
ftr-479	777	22	above	above	ADV
ftr-479	777	23	,	,	PUNCT
ftr-479	777	24	that	that	PRON
ftr-479	777	25	flow	flow	VERB
ftr-479	777	26	from	from	ADP
ftr-479	777	27	replacing	replace	VERB
ftr-479	777	28	an	an	DET
ftr-479	777	29	accretion	accretion	NOUN
ftr-479	777	30	income	income	NOUN
ftr-479	777	31	tax	tax	NOUN
ftr-479	777	32	with	with	ADP
ftr-479	777	33	a	a	DET
ftr-479	777	34	consumed	consume	VERB
ftr-479	777	35	income	income	NOUN
ftr-479	777	36	levy	levy	NOUN
ftr-479	777	37	.	.	PUNCT
ftr-479	778	1	it	it	PRON
ftr-479	778	2	is	be	AUX
ftr-479	778	3	also	also	ADV
ftr-479	778	4	anticipated	anticipate	VERB
ftr-479	778	5	that	that	SCONJ
ftr-479	778	6	the	the	DET
ftr-479	778	7	proposal	proposal	NOUN
ftr-479	778	8	would	would	AUX
ftr-479	778	9	enlarge	enlarge	VERB
ftr-479	778	10	the	the	DET
ftr-479	778	11	number	number	NOUN
ftr-479	778	12	of	of	ADP
ftr-479	778	13	lowand	lowand	ADJ
ftr-479	778	14	middle	middle	ADJ
ftr-479	778	15	-	-	PUNCT
ftr-479	778	16	income	income	NOUN
ftr-479	778	17	taxpayers	taxpayer	NOUN
ftr-479	778	18	who	who	PRON
ftr-479	778	19	are	be	AUX
ftr-479	778	20	relieved	relieve	VERB
ftr-479	778	21	of	of	ADP
ftr-479	778	22	having	have	VERB
ftr-479	778	23	to	to	PART
ftr-479	778	24	file	file	VERB
ftr-479	778	25	tax	tax	NOUN
ftr-479	778	26	returns	return	NOUN
ftr-479	778	27	because	because	SCONJ
ftr-479	778	28	the	the	DET
ftr-479	778	29	proposal	proposal	NOUN
ftr-479	778	30	's	's	PART
ftr-479	778	31	family	family	NOUN
ftr-479	778	32	allowance	allowance	NOUN
ftr-479	778	33	would	would	AUX
ftr-479	778	34	be	be	AUX
ftr-479	778	35	much	much	ADV
ftr-479	778	36	more	more	ADV
ftr-479	778	37	generous	generous	ADJ
ftr-479	778	38	for	for	ADP
ftr-479	778	39	these	these	DET
ftr-479	778	40	taxpayers	taxpayer	NOUN
ftr-479	778	41	than	than	ADP
ftr-479	778	42	the	the	DET
ftr-479	778	43	sum	sum	NOUN
ftr-479	778	44	of	of	ADP
ftr-479	778	45	the	the	DET
ftr-479	778	46	standard	standard	ADJ
ftr-479	778	47	deduction	deduction	NOUN
ftr-479	778	48	and	and	CCONJ
ftr-479	778	49	the	the	DET
ftr-479	778	50	personal	personal	ADJ
ftr-479	778	51	and	and	CCONJ
ftr-479	778	52	dependent	dependent	ADJ
ftr-479	778	53	exemptions	exemption	NOUN
ftr-479	778	54	under	under	ADP
ftr-479	778	55	present	present	ADJ
ftr-479	778	56	law	law	NOUN
ftr-479	778	57	.	.	PUNCT
ftr-479	779	1	'47	'47	NUM
ftr-479	779	2	unfortunately	unfortunately	ADV
ftr-479	779	3	,	,	PUNCT
ftr-479	779	4	this	this	DET
ftr-479	779	5	number	number	NOUN
ftr-479	779	6	would	would	AUX
ftr-479	779	7	not	not	PART
ftr-479	779	8	be	be	AUX
ftr-479	779	9	as	as	ADV
ftr-479	779	10	large	large	ADJ
ftr-479	779	11	as	as	SCONJ
ftr-479	779	12	might	might	AUX
ftr-479	779	13	first	first	ADV
ftr-479	779	14	appear	appear	VERB
ftr-479	779	15	because	because	SCONJ
ftr-479	779	16	many	many	ADJ
ftr-479	779	17	people	people	NOUN
ftr-479	779	18	with	with	ADP
ftr-479	779	19	no	no	DET
ftr-479	779	20	consumed	consume	VERB
ftr-479	779	21	income	income	NOUN
ftr-479	779	22	tax	tax	NOUN
ftr-479	779	23	liability	liability	NOUN
ftr-479	779	24	would	would	AUX
ftr-479	779	25	,	,	PUNCT
ftr-479	779	26	nevertheless	nevertheless	ADV
ftr-479	779	27	,	,	PUNCT
ftr-479	779	28	have	have	VERB
ftr-479	779	29	to	to	PART
ftr-479	779	30	file	file	VERB
ftr-479	779	31	returns	return	NOUN
ftr-479	779	32	to	to	PART
ftr-479	779	33	get	get	VERB
ftr-479	779	34	the	the	DET
ftr-479	779	35	refundable	refundable	ADJ
ftr-479	779	36	payroll	payroll	NOUN
ftr-479	779	37	tax	tax	NOUN
ftr-479	779	38	and	and	CCONJ
ftr-479	779	39	earned	earn	VERB
ftr-479	779	40	income	income	NOUN
ftr-479	779	41	tax	tax	NOUN
ftr-479	779	42	credits	credit	NOUN
ftr-479	779	43	.	.	PUNCT
ftr-479	780	1	48	48	NUM
ftr-479	780	2	there	there	PRON
ftr-479	780	3	is	be	VERB
ftr-479	780	4	an	an	DET
ftr-479	780	5	important	important	ADJ
ftr-479	780	6	point	point	NOUN
ftr-479	780	7	on	on	ADP
ftr-479	780	8	which	which	PRON
ftr-479	780	9	nunn	nunn	PROPN
ftr-479	780	10	-	-	PUNCT
ftr-479	780	11	domenici	domenici	NOUN
ftr-479	780	12	is	be	AUX
ftr-479	780	13	simpler	simple	ADJ
ftr-479	780	14	than	than	ADP
ftr-479	780	15	both	both	PRON
ftr-479	780	16	current	current	ADJ
ftr-479	780	17	law	law	NOUN
ftr-479	780	18	and	and	CCONJ
ftr-479	780	19	danforth	danforth	PROPN
ftr-479	780	20	-	-	PUNCT
ftr-479	780	21	boren	boren	PROPN
ftr-479	780	22	.	.	PUNCT
ftr-479	781	1	the	the	DET
ftr-479	781	2	danforth	danforth	PROPN
ftr-479	781	3	-	-	PUNCT
ftr-479	781	4	boren	boren	PROPN
ftr-479	781	5	proposal	proposal	NOUN
ftr-479	781	6	generally	generally	ADV
ftr-479	781	7	eliminates	eliminate	VERB
ftr-479	781	8	the	the	DET
ftr-479	781	9	accretion	accretion	NOUN
ftr-479	781	10	income	income	NOUN
ftr-479	781	11	tax	tax	NOUN
ftr-479	781	12	for	for	ADP
ftr-479	781	13	businesses	business	NOUN
ftr-479	781	14	but	but	CCONJ
ftr-479	781	15	retains	retain	VERB
ftr-479	781	16	it	it	PRON
ftr-479	781	17	for	for	ADP
ftr-479	781	18	individuals	individual	NOUN
ftr-479	781	19	;	;	PUNCT
ftr-479	781	20	business	business	NOUN
ftr-479	781	21	income	income	NOUN
ftr-479	781	22	is	be	AUX
ftr-479	781	23	subjected	subject	VERB
ftr-479	781	24	to	to	ADP
ftr-479	781	25	accretion	accretion	NOUN
ftr-479	781	26	taxation	taxation	NOUN
ftr-479	781	27	when	when	SCONJ
ftr-479	781	28	it	it	PRON
ftr-479	781	29	is	be	AUX
ftr-479	781	30	distributed	distribute	VERB
ftr-479	781	31	to	to	ADP
ftr-479	781	32	individuals	individual	NOUN
ftr-479	781	33	.	.	PUNCT
ftr-479	782	1	49	49	NUM
ftr-479	782	2	consequently	consequently	ADV
ftr-479	782	3	,	,	PUNCT
ftr-479	782	4	danforth	danforth	PROPN
ftr-479	782	5	-	-	PUNCT
ftr-479	782	6	boren	boren	PROPN
ftr-479	782	7	preserves	preserve	VERB
ftr-479	782	8	,	,	PUNCT
ftr-479	782	9	and	and	CCONJ
ftr-479	782	10	extends	extend	VERB
ftr-479	782	11	to	to	ADP
ftr-479	782	12	electing	elect	VERB
ftr-479	782	13	unincorporated	unincorporated	ADJ
ftr-479	782	14	businesses	business	NOUN
ftr-479	782	15	,	,	PUNCT
ftr-479	782	16	some	some	PRON
ftr-479	782	17	of	of	ADP
ftr-479	782	18	the	the	DET
ftr-479	782	19	most	most	ADV
ftr-479	782	20	complex	complex	NOUN
ftr-479	782	21	of	of	ADP
ftr-479	782	22	the	the	DET
ftr-479	782	23	corporate	corporate	ADJ
ftr-479	782	24	tax	tax	NOUN
ftr-479	782	25	rules	rule	NOUN
ftr-479	782	26	for	for	ADP
ftr-479	782	27	characterizing	characterize	VERB
ftr-479	782	28	and	and	CCONJ
ftr-479	782	29	taxing	tax	VERB
ftr-479	782	30	distributions	distribution	NOUN
ftr-479	782	31	to	to	ADP
ftr-479	782	32	business	business	NOUN
ftr-479	782	33	144	144	NUM
ftr-479	782	34	.	.	PUNCT
ftr-479	783	1	i	i	PRON
ftr-479	783	2	d.	d.	PROPN
ftr-479	783	3	at	at	ADP
ftr-479	783	4	295	295	NUM
ftr-479	783	5	.	.	PUNCT
ftr-479	784	1	145	145	NUM
ftr-479	784	2	.	.	PUNCT
ftr-479	785	1	see	see	VERB
ftr-479	785	2	supra	supra	ADJ
ftr-479	785	3	text	text	NOUN
ftr-479	785	4	accompanying	accompanying	ADJ
ftr-479	785	5	notes	note	NOUN
ftr-479	785	6	73	73	NUM
ftr-479	785	7	-	-	SYM
ftr-479	785	8	74	74	NUM
ftr-479	785	9	,	,	PUNCT
ftr-479	785	10	139	139	NUM
ftr-479	785	11	-	-	SYM
ftr-479	785	12	41	41	NUM
ftr-479	785	13	.	.	PUNCT
ftr-479	786	1	146	146	NUM
ftr-479	786	2	.	.	PUNCT
ftr-479	787	1	see	see	VERB
ftr-479	787	2	supra	supra	PROPN
ftr-479	787	3	text	text	NOUN
ftr-479	787	4	accompanying	accompanying	ADJ
ftr-479	787	5	notes	note	NOUN
ftr-479	787	6	75	75	NUM
ftr-479	787	7	-	-	SYM
ftr-479	787	8	77	77	NUM
ftr-479	787	9	.	.	PUNCT
ftr-479	788	1	147	147	NUM
ftr-479	788	2	.	.	PUNCT
ftr-479	789	1	for	for	ADP
ftr-479	789	2	1994	1994	NUM
ftr-479	789	3	,	,	PUNCT
ftr-479	789	4	a	a	DET
ftr-479	789	5	family	family	NOUN
ftr-479	789	6	ofjoint	ofjoint	NOUN
ftr-479	789	7	-	-	PUNCT
ftr-479	789	8	filing	filing	NOUN
ftr-479	789	9	parents	parent	NOUN
ftr-479	789	10	and	and	CCONJ
ftr-479	789	11	two	two	NUM
ftr-479	789	12	dependent	dependent	ADJ
ftr-479	789	13	children	child	NOUN
ftr-479	789	14	is	be	AUX
ftr-479	789	15	entitled	entitle	VERB
ftr-479	789	16	to	to	ADP
ftr-479	789	17	a	a	DET
ftr-479	789	18	$	$	SYM
ftr-479	789	19	6,350	6,350	NUM
ftr-479	789	20	standard	standard	ADJ
ftr-479	789	21	deduction	deduction	NOUN
ftr-479	789	22	and	and	CCONJ
ftr-479	789	23	four	four	NUM
ftr-479	789	24	exemptions	exemption	NOUN
ftr-479	789	25	of	of	ADP
ftr-479	789	26	$	$	SYM
ftr-479	789	27	2,450	2,450	NUM
ftr-479	789	28	each	each	PRON
ftr-479	789	29	.	.	PUNCT
ftr-479	790	1	rev	rev	PROPN
ftr-479	790	2	.	.	PROPN
ftr-479	790	3	proc	proc	PROPN
ftr-479	790	4	.	.	PUNCT
ftr-479	791	1	93	93	NUM
ftr-479	791	2	-	-	SYM
ftr-479	791	3	49	49	NUM
ftr-479	791	4	,	,	PUNCT
ftr-479	791	5	1993	1993	NUM
ftr-479	791	6	-	-	SYM
ftr-479	791	7	2	2	NUM
ftr-479	791	8	c.b	c.b	PROPN
ftr-479	791	9	.	.	PROPN
ftr-479	791	10	581	581	NUM
ftr-479	791	11	,	,	PUNCT
ftr-479	791	12	§	§	PROPN
ftr-479	791	13	§	§	PROPN
ftr-479	791	14	3.03	3.03	NUM
ftr-479	791	15	,	,	PUNCT
ftr-479	791	16	3.07	3.07	NUM
ftr-479	791	17	.	.	PUNCT
ftr-479	792	1	the	the	DET
ftr-479	792	2	total	total	NOUN
ftr-479	792	3	of	of	ADP
ftr-479	792	4	these	these	DET
ftr-479	792	5	items	item	NOUN
ftr-479	792	6	is	be	AUX
ftr-479	792	7	$	$	SYM
ftr-479	792	8	16,150	16,150	NUM
ftr-479	792	9	.	.	PUNCT
ftr-479	793	1	the	the	DET
ftr-479	793	2	nunn	nunn	PROPN
ftr-479	793	3	-	-	PUNCT
ftr-479	793	4	domenici	domenici	PROPN
ftr-479	793	5	consumed	consume	VERB
ftr-479	793	6	income	income	NOUN
ftr-479	793	7	tax	tax	NOUN
ftr-479	793	8	would	would	AUX
ftr-479	793	9	provide	provide	VERB
ftr-479	793	10	this	this	DET
ftr-479	793	11	family	family	NOUN
ftr-479	793	12	with	with	ADP
ftr-479	793	13	a	a	DET
ftr-479	793	14	family	family	NOUN
ftr-479	793	15	living	living	NOUN
ftr-479	793	16	allowance	allowance	NOUN
ftr-479	793	17	of	of	ADP
ftr-479	793	18	$	$	SYM
ftr-479	793	19	25,160	25,160	NUM
ftr-479	793	20	.	.	PUNCT
ftr-479	794	1	unamerican	unamerican	ADJ
ftr-479	794	2	spirit	spirit	PROPN
ftr-479	794	3	,	,	PUNCT
ftr-479	794	4	supra	supra	PROPN
ftr-479	794	5	note	note	PROPN
ftr-479	794	6	138	138	NUM
ftr-479	794	7	,	,	PUNCT
ftr-479	794	8	at	at	ADP
ftr-479	794	9	295	295	NUM
ftr-479	794	10	.	.	PUNCT
ftr-479	794	11	148	148	NUM
ftr-479	794	12	.	.	PUNCT
ftr-479	795	1	unamerican	unamerican	ADJ
ftr-479	795	2	spirit	spirit	PROPN
ftr-479	795	3	,	,	PUNCT
ftr-479	795	4	supra	supra	PROPN
ftr-479	795	5	note	note	PROPN
ftr-479	795	6	138	138	NUM
ftr-479	795	7	,	,	PUNCT
ftr-479	795	8	at	at	ADP
ftr-479	795	9	296	296	NUM
ftr-479	795	10	.	.	PUNCT
ftr-479	795	11	149	149	NUM
ftr-479	795	12	.	.	PUNCT
ftr-479	796	1	see	see	VERB
ftr-479	796	2	supra	supra	ADJ
ftr-479	796	3	text	text	NOUN
ftr-479	796	4	accompanying	accompanying	ADJ
ftr-479	796	5	notes	note	NOUN
ftr-479	796	6	75	75	NUM
ftr-479	796	7	-	-	SYM
ftr-479	796	8	77	77	NUM
ftr-479	796	9	.	.	PUNCT
ftr-479	797	1	[	[	X
ftr-479	797	2	vol	vol	NOUN
ftr-479	797	3	2:7	2:7	NUM
ftr-479	797	4	scoping	scope	VERB
ftr-479	797	5	out	out	ADP
ftr-479	797	6	the	the	DET
ftr-479	797	7	uncertain	uncertain	ADJ
ftr-479	797	8	simplification	simplification	NOUN
ftr-479	797	9	effects	effect	NOUN
ftr-479	797	10	owners	owner	NOUN
ftr-479	797	11	.	.	PUNCT
ftr-479	798	1	50	50	NUM
ftr-479	798	2	furthermore	furthermore	ADV
ftr-479	798	3	,	,	PUNCT
ftr-479	798	4	to	to	PART
ftr-479	798	5	discourage	discourage	VERB
ftr-479	798	6	deferral	deferral	NOUN
ftr-479	798	7	of	of	ADP
ftr-479	798	8	the	the	DET
ftr-479	798	9	individual	individual	ADJ
ftr-479	798	10	accretion	accretion	NOUN
ftr-479	798	11	tax	tax	NOUN
ftr-479	798	12	through	through	ADP
ftr-479	798	13	excessive	excessive	ADJ
ftr-479	798	14	accumulation	accumulation	NOUN
ftr-479	798	15	of	of	ADP
ftr-479	798	16	income	income	NOUN
ftr-479	798	17	within	within	ADP
ftr-479	798	18	businesses	business	NOUN
ftr-479	798	19	,	,	PUNCT
ftr-479	798	20	danforthboren	danforthboren	NOUN
ftr-479	798	21	imposes	impose	VERB
ftr-479	798	22	a	a	DET
ftr-479	798	23	complex	complex	ADJ
ftr-479	798	24	penalty	penalty	NOUN
ftr-479	798	25	tax	tax	NOUN
ftr-479	798	26	on	on	ADP
ftr-479	798	27	undistributed	undistributed	ADJ
ftr-479	798	28	passive	passive	ADJ
ftr-479	798	29	income	income	NOUN
ftr-479	798	30	of	of	ADP
ftr-479	798	31	businesses	business	NOUN
ftr-479	798	32	.	.	PUNCT
ftr-479	799	1	151	151	NUM
ftr-479	799	2	because	because	SCONJ
ftr-479	799	3	nunn	nunn	PROPN
ftr-479	799	4	-	-	PUNCT
ftr-479	799	5	domenici	domenici	NOUN
ftr-479	799	6	completely	completely	ADV
ftr-479	799	7	eliminates	eliminate	VERB
ftr-479	799	8	accretion	accretion	NOUN
ftr-479	799	9	taxation	taxation	NOUN
ftr-479	800	1	,	,	PUNCT
ftr-479	800	2	it	it	PRON
ftr-479	800	3	avoids	avoid	VERB
ftr-479	800	4	the	the	DET
ftr-479	800	5	necessity	necessity	NOUN
ftr-479	800	6	for	for	ADP
ftr-479	800	7	these	these	DET
ftr-479	800	8	complicating	complicate	VERB
ftr-479	800	9	features	feature	NOUN
ftr-479	800	10	.	.	PUNCT
ftr-479	801	1	an	an	DET
ftr-479	801	2	additional	additional	ADJ
ftr-479	801	3	simplifying	simplifying	NOUN
ftr-479	801	4	aspect	aspect	NOUN
ftr-479	801	5	of	of	ADP
ftr-479	801	6	nunn	nunn	PROPN
ftr-479	801	7	-	-	PUNCT
ftr-479	801	8	domenici	domenici	NOUN
ftr-479	801	9	is	be	AUX
ftr-479	801	10	that	that	SCONJ
ftr-479	801	11	its	its	PRON
ftr-479	801	12	basic	basic	ADJ
ftr-479	801	13	elements	element	NOUN
ftr-479	801	14	are	be	AUX
ftr-479	801	15	mandatory	mandatory	ADJ
ftr-479	801	16	.	.	PUNCT
ftr-479	802	1	this	this	PRON
ftr-479	802	2	avoids	avoid	VERB
ftr-479	802	3	the	the	DET
ftr-479	802	4	complications	complication	NOUN
ftr-479	802	5	arising	arise	VERB
ftr-479	802	6	from	from	ADP
ftr-479	802	7	the	the	DET
ftr-479	802	8	danforth	danforth	PROPN
ftr-479	802	9	-	-	PUNCT
ftr-479	802	10	boren	boren	PROPN
ftr-479	802	11	rule	rule	NOUN
ftr-479	802	12	allowing	allow	VERB
ftr-479	802	13	pass	pass	VERB
ftr-479	802	14	-	-	PUNCT
ftr-479	802	15	through	through	ADP
ftr-479	802	16	entities	entity	NOUN
ftr-479	802	17	to	to	PART
ftr-479	802	18	elect	elect	VERB
ftr-479	802	19	out	out	ADP
ftr-479	802	20	of	of	ADP
ftr-479	802	21	the	the	DET
ftr-479	802	22	accretion	accretion	NOUN
ftr-479	802	23	income	income	NOUN
ftr-479	802	24	tax	tax	NOUN
ftr-479	802	25	.	.	PUNCT
ftr-479	802	26	'	'	PUNCT
ftr-479	803	1	52	52	NUM
ftr-479	803	2	the	the	DET
ftr-479	803	3	payroll	payroll	NOUN
ftr-479	803	4	tax	tax	NOUN
ftr-479	803	5	system	system	NOUN
ftr-479	803	6	would	would	AUX
ftr-479	803	7	remain	remain	VERB
ftr-479	803	8	intact	intact	ADJ
ftr-479	803	9	under	under	ADP
ftr-479	803	10	the	the	DET
ftr-479	803	11	nunn	nunn	PROPN
ftr-479	803	12	-	-	PUNCT
ftr-479	803	13	domenici	domenici	NOUN
ftr-479	803	14	proposal	proposal	NOUN
ftr-479	803	15	,	,	PUNCT
ftr-479	803	16	although	although	SCONJ
ftr-479	803	17	employers	employer	NOUN
ftr-479	803	18	would	would	AUX
ftr-479	803	19	be	be	AUX
ftr-479	803	20	allowed	allow	VERB
ftr-479	803	21	a	a	DET
ftr-479	803	22	credit	credit	NOUN
ftr-479	803	23	against	against	ADP
ftr-479	803	24	the	the	DET
ftr-479	803	25	vat	vat	NOUN
ftr-479	803	26	for	for	ADP
ftr-479	803	27	their	their	PRON
ftr-479	803	28	portions	portion	NOUN
ftr-479	803	29	of	of	ADP
ftr-479	803	30	the	the	DET
ftr-479	803	31	oasdi	oasdi	NOUN
ftr-479	803	32	and	and	CCONJ
ftr-479	803	33	hospital	hospital	NOUN
ftr-479	803	34	insurance	insurance	NOUN
ftr-479	803	35	payroll	payroll	NOUN
ftr-479	803	36	taxes	taxis	NOUN
ftr-479	803	37	'	'	PUNCT
ftr-479	803	38	and	and	CCONJ
ftr-479	803	39	employees	employee	NOUN
ftr-479	803	40	would	would	AUX
ftr-479	803	41	be	be	AUX
ftr-479	803	42	allowed	allow	VERB
ftr-479	803	43	a	a	DET
ftr-479	803	44	credit	credit	NOUN
ftr-479	803	45	against	against	ADP
ftr-479	803	46	the	the	DET
ftr-479	803	47	consumed	consume	VERB
ftr-479	803	48	income	income	NOUN
ftr-479	803	49	tax	tax	NOUN
ftr-479	803	50	for	for	ADP
ftr-479	803	51	part	part	NOUN
ftr-479	803	52	of	of	ADP
ftr-479	803	53	the	the	DET
ftr-479	803	54	employee	employee	NOUN
ftr-479	803	55	portions	portion	NOUN
ftr-479	803	56	of	of	ADP
ftr-479	803	57	the	the	DET
ftr-479	803	58	federal	federal	ADJ
ftr-479	803	59	payroll	payroll	NOUN
ftr-479	803	60	taxes	taxis	NOUN
ftr-479	803	61	.	.	PUNCT
ftr-479	803	62	"	"	PUNCT
ftr-479	804	1	thus	thus	ADV
ftr-479	804	2	,	,	PUNCT
ftr-479	804	3	the	the	DET
ftr-479	804	4	taxpayer	taxpayer	NOUN
ftr-479	804	5	compliance	compliance	NOUN
ftr-479	804	6	and	and	CCONJ
ftr-479	804	7	irs	irs	PROPN
ftr-479	804	8	enforcement	enforcement	NOUN
ftr-479	804	9	burdens	burden	NOUN
ftr-479	804	10	of	of	ADP
ftr-479	804	11	the	the	DET
ftr-479	804	12	payroll	payroll	NOUN
ftr-479	804	13	taxes	taxis	NOUN
ftr-479	804	14	would	would	AUX
ftr-479	804	15	not	not	PART
ftr-479	804	16	be	be	AUX
ftr-479	804	17	reduced	reduce	VERB
ftr-479	804	18	.	.	PUNCT
ftr-479	805	1	the	the	DET
ftr-479	805	2	danforth	danforth	PROPN
ftr-479	805	3	-	-	PUNCT
ftr-479	805	4	boren	boren	PROPN
ftr-479	805	5	proposal	proposal	NOUN
ftr-479	805	6	,	,	PUNCT
ftr-479	805	7	however	however	ADV
ftr-479	805	8	,	,	PUNCT
ftr-479	805	9	also	also	ADV
ftr-479	805	10	continues	continue	VERB
ftr-479	805	11	these	these	DET
ftr-479	805	12	taxes	taxis	NOUN
ftr-479	805	13	.	.	PUNCT
ftr-479	806	1	1	1	NUM
ftr-479	806	2	55	55	NUM
ftr-479	806	3	2	2	NUM
ftr-479	806	4	.	.	PUNCT
ftr-479	807	1	why	why	SCONJ
ftr-479	807	2	two	two	NUM
ftr-479	807	3	consumption	consumption	NOUN
ftr-479	807	4	taxes?-nunn	taxes?-nunn	NOUN
ftr-479	807	5	-	-	PUNCT
ftr-479	807	6	domenici	domenici	NOUN
ftr-479	807	7	employs	employ	VERB
ftr-479	807	8	two	two	NUM
ftr-479	807	9	broad	broad	ADV
ftr-479	807	10	-	-	PUNCT
ftr-479	807	11	based	base	VERB
ftr-479	807	12	consumption	consumption	NOUN
ftr-479	807	13	taxes	taxis	NOUN
ftr-479	807	14	-	-	PUNCT
ftr-479	807	15	the	the	DET
ftr-479	807	16	nunn	nunn	PROPN
ftr-479	807	17	-	-	PUNCT
ftr-479	807	18	domenici	domenici	NOUN
ftr-479	807	19	vat56	vat56	NOUN
ftr-479	807	20	and	and	CCONJ
ftr-479	807	21	the	the	DET
ftr-479	807	22	progressive	progressive	ADJ
ftr-479	807	23	consumed	consume	VERB
ftr-479	807	24	income	income	NOUN
ftr-479	807	25	tax	tax	NOUN
ftr-479	807	26	.	.	PUNCT
ftr-479	808	1	the	the	DET
ftr-479	808	2	bases	basis	NOUN
ftr-479	808	3	of	of	ADP
ftr-479	808	4	these	these	DET
ftr-479	808	5	two	two	NUM
ftr-479	808	6	levies	levy	NOUN
ftr-479	808	7	are	be	AUX
ftr-479	808	8	probably	probably	ADV
ftr-479	808	9	quite	quite	ADV
ftr-479	808	10	similar	similar	ADJ
ftr-479	808	11	,	,	PUNCT
ftr-479	808	12	58	58	NUM
ftr-479	808	13	raising	raise	VERB
ftr-479	808	14	the	the	DET
ftr-479	808	15	question	question	NOUN
ftr-479	808	16	of	of	ADP
ftr-479	808	17	why	why	SCONJ
ftr-479	808	18	nunn	nunn	PROPN
ftr-479	808	19	and	and	CCONJ
ftr-479	808	20	domenici	domenici	PROPN
ftr-479	808	21	did	do	AUX
ftr-479	808	22	not	not	PART
ftr-479	808	23	make	make	VERB
ftr-479	808	24	the	the	DET
ftr-479	808	25	plan	plan	NOUN
ftr-479	808	26	even	even	ADV
ftr-479	808	27	simpler	simple	ADJ
ftr-479	808	28	by	by	ADP
ftr-479	808	29	using	use	VERB
ftr-479	808	30	only	only	ADV
ftr-479	808	31	one	one	NUM
ftr-479	808	32	consumption	consumption	NOUN
ftr-479	808	33	tax	tax	NOUN
ftr-479	808	34	.	.	PUNCT
ftr-479	809	1	there	there	PRON
ftr-479	809	2	are	be	VERB
ftr-479	809	3	,	,	PUNCT
ftr-479	809	4	however	however	ADV
ftr-479	809	5	,	,	PUNCT
ftr-479	809	6	reasonable	reasonable	ADJ
ftr-479	809	7	grounds	ground	NOUN
ftr-479	809	8	for	for	ADP
ftr-479	809	9	employing	employ	VERB
ftr-479	809	10	both	both	PRON
ftr-479	809	11	a	a	DET
ftr-479	809	12	consumed	consume	VERB
ftr-479	809	13	income	income	NOUN
ftr-479	809	14	tax	tax	NOUN
ftr-479	809	15	and	and	CCONJ
ftr-479	809	16	a	a	DET
ftr-479	809	17	vat	vat	NOUN
ftr-479	809	18	.	.	PUNCT
ftr-479	810	1	first	first	ADV
ftr-479	810	2	,	,	PUNCT
ftr-479	810	3	the	the	DET
ftr-479	810	4	decision	decision	NOUN
ftr-479	810	5	to	to	PART
ftr-479	810	6	convert	convert	VERB
ftr-479	810	7	the	the	DET
ftr-479	810	8	federal	federal	ADJ
ftr-479	810	9	revenue	revenue	NOUN
ftr-479	810	10	system	system	NOUN
ftr-479	810	11	to	to	ADP
ftr-479	810	12	a	a	DET
ftr-479	810	13	consumption	consumption	NOUN
ftr-479	810	14	tax	tax	NOUN
ftr-479	810	15	regime	regime	NOUN
ftr-479	810	16	means	mean	VERB
ftr-479	810	17	that	that	SCONJ
ftr-479	810	18	all	all	DET
ftr-479	810	19	savings	saving	NOUN
ftr-479	810	20	,	,	PUNCT
ftr-479	810	21	including	include	VERB
ftr-479	810	22	retained	retain	VERB
ftr-479	810	23	corporate	corporate	ADJ
ftr-479	810	24	earnings	earning	NOUN
ftr-479	810	25	and	and	CCONJ
ftr-479	810	26	distributed	distribute	VERB
ftr-479	810	27	corporate	corporate	ADJ
ftr-479	810	28	earnings	earning	NOUN
ftr-479	810	29	that	that	PRON
ftr-479	810	30	are	be	AUX
ftr-479	810	31	saved	save	VERB
ftr-479	810	32	by	by	ADP
ftr-479	810	33	the	the	DET
ftr-479	810	34	distributees	distributee	NOUN
ftr-479	810	35	,	,	PUNCT
ftr-479	810	36	are	be	AUX
ftr-479	810	37	removed	remove	VERB
ftr-479	810	38	from	from	ADP
ftr-479	810	39	the	the	DET
ftr-479	810	40	tax	tax	NOUN
ftr-479	810	41	collector	collector	NOUN
ftr-479	810	42	's	's	PART
ftr-479	810	43	reach	reach	NOUN
ftr-479	810	44	.	.	PUNCT
ftr-479	811	1	59	59	NUM
ftr-479	812	1	thus	thus	ADV
ftr-479	812	2	,	,	PUNCT
ftr-479	812	3	if	if	SCONJ
ftr-479	812	4	nunn	nunn	PROPN
ftr-479	812	5	and	and	CCONJ
ftr-479	812	6	domenici	domenici	PROPN
ftr-479	812	7	employed	employ	VERB
ftr-479	812	8	only	only	ADV
ftr-479	812	9	a	a	DET
ftr-479	812	10	consumed	consume	VERB
ftr-479	812	11	income	income	NOUN
ftr-479	812	12	tax	tax	NOUN
ftr-479	812	13	,	,	PUNCT
ftr-479	812	14	the	the	DET
ftr-479	812	15	rates	rate	NOUN
ftr-479	812	16	would	would	AUX
ftr-479	812	17	probably	probably	ADV
ftr-479	812	18	have	have	VERB
ftr-479	812	19	to	to	PART
ftr-479	812	20	be	be	AUX
ftr-479	812	21	150	150	NUM
ftr-479	812	22	.	.	PUNCT
ftr-479	813	1	see	see	VERB
ftr-479	813	2	supra	supra	ADJ
ftr-479	813	3	text	text	NOUN
ftr-479	813	4	accompanying	accompanying	ADJ
ftr-479	813	5	notes	note	NOUN
ftr-479	813	6	86	86	NUM
ftr-479	813	7	-	-	SYM
ftr-479	813	8	92	92	NUM
ftr-479	813	9	.	.	PUNCT
ftr-479	814	1	151	151	NUM
ftr-479	814	2	.	.	PUNCT
ftr-479	815	1	see	see	VERB
ftr-479	815	2	supra	supra	PROPN
ftr-479	815	3	text	text	NOUN
ftr-479	815	4	accompanying	accompanying	ADJ
ftr-479	815	5	notes	note	NOUN
ftr-479	815	6	98	98	NUM
ftr-479	815	7	-	-	SYM
ftr-479	815	8	99	99	NUM
ftr-479	815	9	.	.	PUNCT
ftr-479	815	10	152	152	NUM
ftr-479	815	11	.	.	PUNCT
ftr-479	816	1	see	see	VERB
ftr-479	816	2	supra	supra	ADJ
ftr-479	816	3	text	text	NOUN
ftr-479	816	4	accompanying	accompanying	ADJ
ftr-479	816	5	notes	note	NOUN
ftr-479	816	6	95	95	NUM
ftr-479	816	7	-	-	SYM
ftr-479	816	8	97	97	NUM
ftr-479	816	9	.	.	PUNCT
ftr-479	816	10	153	153	NUM
ftr-479	816	11	.	.	PUNCT
ftr-479	817	1	unamerican	unamerican	ADJ
ftr-479	817	2	spirit	spirit	PROPN
ftr-479	817	3	,	,	PUNCT
ftr-479	817	4	supra	supra	PROPN
ftr-479	817	5	note	note	PROPN
ftr-479	817	6	138	138	NUM
ftr-479	817	7	,	,	PUNCT
ftr-479	817	8	at	at	ADP
ftr-479	817	9	313	313	NUM
ftr-479	817	10	.	.	PUNCT
ftr-479	817	11	154	154	NUM
ftr-479	817	12	.	.	PUNCT
ftr-479	818	1	i	i	PRON
ftr-479	818	2	d.	d.	PROPN
ftr-479	818	3	at	at	ADP
ftr-479	818	4	296	296	NUM
ftr-479	818	5	.	.	PUNCT
ftr-479	818	6	155	155	NUM
ftr-479	818	7	.	.	PUNCT
ftr-479	819	1	see	see	VERB
ftr-479	819	2	supra	supra	PROPN
ftr-479	819	3	text	text	NOUN
ftr-479	819	4	accompanying	accompanying	ADJ
ftr-479	819	5	notes	note	NOUN
ftr-479	819	6	85	85	NUM
ftr-479	819	7	-	-	SYM
ftr-479	819	8	86	86	NUM
ftr-479	819	9	.	.	PUNCT
ftr-479	820	1	156	156	NUM
ftr-479	820	2	.	.	PUNCT
ftr-479	821	1	see	see	VERB
ftr-479	821	2	supra	supra	ADJ
ftr-479	821	3	text	text	NOUN
ftr-479	821	4	accompanying	accompanying	ADJ
ftr-479	821	5	notes	note	NOUN
ftr-479	821	6	140	140	NUM
ftr-479	821	7	-	-	SYM
ftr-479	821	8	41	41	NUM
ftr-479	821	9	.	.	PUNCT
ftr-479	822	1	157	157	NUM
ftr-479	822	2	.	.	PUNCT
ftr-479	823	1	see	see	VERB
ftr-479	823	2	supra	supra	ADJ
ftr-479	823	3	text	text	NOUN
ftr-479	823	4	accompanying	accompanying	ADJ
ftr-479	823	5	note	note	NOUN
ftr-479	823	6	139	139	NUM
ftr-479	823	7	.	.	PUNCT
ftr-479	824	1	158	158	X
ftr-479	824	2	.	.	PUNCT
ftr-479	825	1	see	see	VERB
ftr-479	825	2	bradford	bradford	NOUN
ftr-479	825	3	,	,	PUNCT
ftr-479	825	4	supra	supra	PROPN
ftr-479	825	5	note	note	PROPN
ftr-479	825	6	1	1	NUM
ftr-479	825	7	,	,	PUNCT
ftr-479	825	8	at	at	ADP
ftr-479	825	9	87	87	NUM
ftr-479	825	10	-	-	SYM
ftr-479	825	11	89	89	NUM
ftr-479	825	12	;	;	PUNCT
ftr-479	825	13	kesselman	kesselman	NOUN
ftr-479	825	14	,	,	PUNCT
ftr-479	825	15	supra	supra	PROPN
ftr-479	825	16	note	note	PROPN
ftr-479	825	17	7	7	NUM
ftr-479	825	18	,	,	PUNCT
ftr-479	825	19	at	at	ADP
ftr-479	825	20	730	730	NUM
ftr-479	825	21	-	-	SYM
ftr-479	825	22	31	31	NUM
ftr-479	825	23	.	.	PUNCT
ftr-479	826	1	see	see	VERB
ftr-479	826	2	also	also	ADV
ftr-479	826	3	congressional	congressional	ADJ
ftr-479	826	4	budget	budget	NOUN
ftr-479	826	5	office	office	NOUN
ftr-479	826	6	,	,	PUNCT
ftr-479	826	7	revising	revise	VERB
ftr-479	826	8	the	the	DET
ftr-479	826	9	individual	individual	ADJ
ftr-479	826	10	income	income	NOUN
ftr-479	826	11	tax	tax	NOUN
ftr-479	826	12	114	114	NUM
ftr-479	826	13	(	(	PUNCT
ftr-479	826	14	1983	1983	NUM
ftr-479	826	15	)	)	PUNCT
ftr-479	826	16	;	;	PUNCT
ftr-479	826	17	simplification	simplification	NOUN
ftr-479	826	18	committee	committee	NOUN
ftr-479	826	19	report	report	NOUN
ftr-479	826	20	,	,	PUNCT
ftr-479	826	21	supra	supra	PROPN
ftr-479	826	22	note	note	NOUN
ftr-479	826	23	126	126	NUM
ftr-479	826	24	,	,	PUNCT
ftr-479	826	25	at	at	ADP
ftr-479	826	26	416	416	NUM
ftr-479	826	27	-	-	SYM
ftr-479	826	28	17	17	NUM
ftr-479	826	29	;	;	PUNCT
ftr-479	826	30	unamerican	unamerican	ADJ
ftr-479	826	31	spirit	spirit	NOUN
ftr-479	826	32	.	.	PUNCT
ftr-479	827	1	supra	supra	PROPN
ftr-479	827	2	note	note	PROPN
ftr-479	827	3	138	138	NUM
ftr-479	827	4	,	,	PUNCT
ftr-479	827	5	at	at	ADP
ftr-479	827	6	289	289	NUM
ftr-479	827	7	,	,	PUNCT
ftr-479	827	8	307	307	NUM
ftr-479	827	9	-	-	SYM
ftr-479	827	10	08	08	NUM
ftr-479	827	11	.	.	PUNCT
ftr-479	827	12	159	159	NUM
ftr-479	827	13	.	.	PUNCT
ftr-479	828	1	unamerican	unamerican	ADJ
ftr-479	828	2	spirit	spirit	PROPN
ftr-479	828	3	,	,	PUNCT
ftr-479	828	4	supra	supra	PROPN
ftr-479	828	5	note	note	PROPN
ftr-479	828	6	138	138	NUM
ftr-479	828	7	,	,	PUNCT
ftr-479	828	8	at	at	ADP
ftr-479	828	9	289	289	NUM
ftr-479	828	10	-	-	SYM
ftr-479	828	11	90	90	NUM
ftr-479	828	12	.	.	PUNCT
ftr-479	829	1	307	307	NUM
ftr-479	829	2	-	-	SYM
ftr-479	829	3	08	08	NUM
ftr-479	829	4	.	.	PUNCT
ftr-479	829	5	19951	19951	NUM
ftr-479	829	6	florida	florida	PROPN
ftr-479	829	7	tax	tax	PROPN
ftr-479	829	8	review	review	NOUN
ftr-479	829	9	higher	high	ADJ
ftr-479	829	10	than	than	ADP
ftr-479	829	11	current	current	ADJ
ftr-479	829	12	accretion	accretion	NOUN
ftr-479	829	13	income	income	NOUN
ftr-479	829	14	tax	tax	NOUN
ftr-479	829	15	rates	rate	NOUN
ftr-479	829	16	in	in	ADP
ftr-479	829	17	order	order	NOUN
ftr-479	829	18	to	to	PART
ftr-479	829	19	avoid	avoid	VERB
ftr-479	829	20	revenue	revenue	NOUN
ftr-479	829	21	losses	loss	NOUN
ftr-479	829	22	.	.	PUNCT
ftr-479	830	1	6	6	NUM
ftr-479	830	2	also	also	ADV
ftr-479	830	3	,	,	PUNCT
ftr-479	830	4	withholding	withholding	NOUN
ftr-479	830	5	and	and	CCONJ
ftr-479	830	6	estimated	estimate	VERB
ftr-479	830	7	tax	tax	NOUN
ftr-479	830	8	systems	system	NOUN
ftr-479	830	9	are	be	AUX
ftr-479	830	10	difficult	difficult	ADJ
ftr-479	830	11	to	to	PART
ftr-479	830	12	fashion	fashion	VERB
ftr-479	830	13	under	under	ADP
ftr-479	830	14	a	a	DET
ftr-479	830	15	consumed	consume	VERB
ftr-479	830	16	income	income	NOUN
ftr-479	830	17	tax	tax	NOUN
ftr-479	830	18	because	because	SCONJ
ftr-479	830	19	individuals	individual	NOUN
ftr-479	830	20	pay	pay	VERB
ftr-479	830	21	tax	tax	NOUN
ftr-479	830	22	only	only	ADV
ftr-479	830	23	on	on	ADP
ftr-479	830	24	what	what	PRON
ftr-479	830	25	they	they	PRON
ftr-479	830	26	consume	consume	VERB
ftr-479	830	27	and	and	CCONJ
ftr-479	830	28	many	many	ADJ
ftr-479	830	29	would	would	AUX
ftr-479	830	30	find	find	VERB
ftr-479	830	31	it	it	PRON
ftr-479	830	32	difficult	difficult	ADJ
ftr-479	830	33	to	to	PART
ftr-479	830	34	estimate	estimate	VERB
ftr-479	830	35	their	their	PRON
ftr-479	830	36	taxable	taxable	ADJ
ftr-479	830	37	consumption	consumption	NOUN
ftr-479	830	38	and	and	CCONJ
ftr-479	830	39	nontaxable	nontaxable	ADJ
ftr-479	830	40	savings	saving	NOUN
ftr-479	830	41	closely	closely	ADV
ftr-479	830	42	enough	enough	ADV
ftr-479	830	43	to	to	PART
ftr-479	830	44	avoid	avoid	VERB
ftr-479	830	45	underwithholding	underwithholde	VERB
ftr-479	830	46	and	and	CCONJ
ftr-479	830	47	insufficient	insufficient	ADJ
ftr-479	830	48	estimated	estimate	VERB
ftr-479	830	49	tax	tax	NOUN
ftr-479	830	50	payments	payment	NOUN
ftr-479	830	51	.	.	PUNCT
ftr-479	830	52	'	'	PUNCT
ftr-479	831	1	61	61	NUM
ftr-479	831	2	the	the	DET
ftr-479	831	3	combined	combined	ADJ
ftr-479	831	4	problem	problem	NOUN
ftr-479	831	5	of	of	ADP
ftr-479	831	6	higher	high	ADJ
ftr-479	831	7	rates	rate	NOUN
ftr-479	831	8	,	,	PUNCT
ftr-479	831	9	underwithholding	underwithholde	VERB
ftr-479	831	10	,	,	PUNCT
ftr-479	831	11	and	and	CCONJ
ftr-479	831	12	underpayment	underpayment	ADJ
ftr-479	831	13	of	of	ADP
ftr-479	831	14	estimated	estimate	VERB
ftr-479	831	15	tax	tax	NOUN
ftr-479	831	16	is	be	AUX
ftr-479	831	17	considerably	considerably	ADV
ftr-479	831	18	mitigated	mitigate	VERB
ftr-479	831	19	if	if	SCONJ
ftr-479	831	20	a	a	DET
ftr-479	831	21	broad	broad	ADV
ftr-479	831	22	-	-	PUNCT
ftr-479	831	23	based	base	VERB
ftr-479	831	24	vat	vat	NOUN
ftr-479	831	25	is	be	AUX
ftr-479	831	26	used	use	VERB
ftr-479	831	27	in	in	ADP
ftr-479	831	28	tandem	tandem	NOUN
ftr-479	831	29	with	with	ADP
ftr-479	831	30	a	a	DET
ftr-479	831	31	broadbased	broadbase	VERB
ftr-479	831	32	consumed	consume	VERB
ftr-479	831	33	income	income	NOUN
ftr-479	831	34	tax	tax	NOUN
ftr-479	831	35	.	.	PUNCT
ftr-479	832	1	the	the	DET
ftr-479	832	2	vat	vat	NOUN
ftr-479	832	3	effectively	effectively	ADV
ftr-479	832	4	functions	function	NOUN
ftr-479	832	5	as	as	ADP
ftr-479	832	6	a	a	DET
ftr-479	832	7	surrogate	surrogate	ADJ
ftr-479	832	8	withholding	withholding	NOUN
ftr-479	832	9	system	system	NOUN
ftr-479	832	10	by	by	ADP
ftr-479	832	11	collecting	collect	VERB
ftr-479	832	12	tax	tax	NOUN
ftr-479	832	13	from	from	ADP
ftr-479	832	14	consumers	consumer	NOUN
ftr-479	832	15	throughout	throughout	ADP
ftr-479	832	16	the	the	DET
ftr-479	832	17	year	year	NOUN
ftr-479	832	18	,	,	PUNCT
ftr-479	832	19	162	162	NUM
ftr-479	832	20	and	and	CCONJ
ftr-479	832	21	the	the	DET
ftr-479	832	22	vat	vat	NOUN
ftr-479	832	23	revenues	revenue	NOUN
ftr-479	832	24	permit	permit	VERB
ftr-479	832	25	the	the	DET
ftr-479	832	26	consumed	consume	VERB
ftr-479	832	27	income	income	NOUN
ftr-479	832	28	tax	tax	NOUN
ftr-479	832	29	rates	rate	NOUN
ftr-479	832	30	to	to	PART
ftr-479	832	31	be	be	AUX
ftr-479	832	32	lower	low	ADJ
ftr-479	832	33	than	than	SCONJ
ftr-479	832	34	would	would	AUX
ftr-479	832	35	otherwise	otherwise	ADV
ftr-479	832	36	be	be	AUX
ftr-479	832	37	possible	possible	ADJ
ftr-479	832	38	.	.	PUNCT
ftr-479	833	1	second	second	ADJ
ftr-479	833	2	,	,	PUNCT
ftr-479	833	3	if	if	SCONJ
ftr-479	833	4	nunn	nunn	PROPN
ftr-479	833	5	and	and	CCONJ
ftr-479	833	6	domenici	domenici	PROPN
ftr-479	833	7	relied	rely	VERB
ftr-479	833	8	solely	solely	ADV
ftr-479	833	9	on	on	ADP
ftr-479	833	10	a	a	DET
ftr-479	833	11	vat	vat	NOUN
ftr-479	833	12	,	,	PUNCT
ftr-479	833	13	the	the	DET
ftr-479	833	14	tax	tax	NOUN
ftr-479	833	15	rate	rate	NOUN
ftr-479	833	16	would	would	AUX
ftr-479	833	17	substantially	substantially	ADV
ftr-479	833	18	exceed	exceed	VERB
ftr-479	833	19	the	the	DET
ftr-479	833	20	sales	sale	NOUN
ftr-479	833	21	tax	tax	NOUN
ftr-479	833	22	rates	rate	NOUN
ftr-479	833	23	familiar	familiar	ADJ
ftr-479	833	24	to	to	ADP
ftr-479	833	25	most	most	ADJ
ftr-479	833	26	americans	americans	PROPN
ftr-479	833	27	.	.	PUNCT
ftr-479	834	1	63	63	NUM
ftr-479	834	2	furthermore	furthermore	ADV
ftr-479	834	3	,	,	PUNCT
ftr-479	834	4	since	since	SCONJ
ftr-479	834	5	a	a	DET
ftr-479	834	6	vat	vat	NOUN
ftr-479	834	7	,	,	PUNCT
ftr-479	834	8	standing	stand	VERB
ftr-479	834	9	alone	alone	ADV
ftr-479	834	10	,	,	PUNCT
ftr-479	834	11	seems	seem	VERB
ftr-479	834	12	to	to	PART
ftr-479	834	13	be	be	AUX
ftr-479	834	14	inherently	inherently	ADV
ftr-479	834	15	and	and	CCONJ
ftr-479	834	16	irreparably	irreparably	ADV
ftr-479	834	17	regressive	regressive	ADJ
ftr-479	834	18	,	,	PUNCT
ftr-479	834	19	"	"	PUNCT
ftr-479	834	20	sole	sole	ADJ
ftr-479	834	21	reliance	reliance	NOUN
ftr-479	834	22	on	on	ADP
ftr-479	834	23	a	a	DET
ftr-479	834	24	vat	vat	NOUN
ftr-479	834	25	would	would	AUX
ftr-479	834	26	probably	probably	ADV
ftr-479	834	27	result	result	VERB
ftr-479	834	28	in	in	ADP
ftr-479	834	29	the	the	DET
ftr-479	834	30	federal	federal	ADJ
ftr-479	834	31	revenue	revenue	NOUN
ftr-479	834	32	system	system	NOUN
ftr-479	834	33	being	be	AUX
ftr-479	834	34	perceived	perceive	VERB
ftr-479	834	35	as	as	ADP
ftr-479	834	36	both	both	CCONJ
ftr-479	834	37	burdensome	burdensome	ADJ
ftr-479	834	38	and	and	CCONJ
ftr-479	834	39	regressive	regressive	ADJ
ftr-479	834	40	.	.	PUNCT
ftr-479	835	1	by	by	ADP
ftr-479	835	2	employing	employ	VERB
ftr-479	835	3	an	an	DET
ftr-479	835	4	annually	annually	ADV
ftr-479	835	5	-	-	PUNCT
ftr-479	835	6	assessed	assess	VERB
ftr-479	835	7	,	,	PUNCT
ftr-479	835	8	progressive	progressive	ADJ
ftr-479	835	9	,	,	PUNCT
ftr-479	835	10	consumed	consume	VERB
ftr-479	835	11	income	income	NOUN
ftr-479	835	12	tax	tax	NOUN
ftr-479	835	13	in	in	ADP
ftr-479	835	14	addition	addition	NOUN
ftr-479	835	15	to	to	ADP
ftr-479	835	16	a	a	DET
ftr-479	835	17	vat	vat	NOUN
ftr-479	835	18	,	,	PUNCT
ftr-479	835	19	nunn	nunn	PROPN
ftr-479	835	20	and	and	CCONJ
ftr-479	835	21	domenici	domenici	PROPN
ftr-479	835	22	can	can	AUX
ftr-479	835	23	have	have	VERB
ftr-479	835	24	both	both	CCONJ
ftr-479	835	25	a	a	DET
ftr-479	835	26	lower	low	ADJ
ftr-479	835	27	vat	vat	NOUN
ftr-479	835	28	rate	rate	NOUN
ftr-479	835	29	and	and	CCONJ
ftr-479	835	30	progressivity	progressivity	NOUN
ftr-479	835	31	through	through	ADP
ftr-479	835	32	the	the	DET
ftr-479	835	33	consumed	consume	VERB
ftr-479	835	34	income	income	NOUN
ftr-479	835	35	tax	tax	NOUN
ftr-479	835	36	.	.	PUNCT
ftr-479	836	1	65	65	NUM
ftr-479	836	2	a	a	DET
ftr-479	836	3	workable	workable	ADJ
ftr-479	836	4	progressive	progressive	ADJ
ftr-479	836	5	rate	rate	NOUN
ftr-479	836	6	structure	structure	NOUN
ftr-479	836	7	is	be	AUX
ftr-479	836	8	impossible	impossible	ADJ
ftr-479	836	9	in	in	ADP
ftr-479	836	10	a	a	DET
ftr-479	836	11	vat	vat	NOUN
ftr-479	836	12	because	because	SCONJ
ftr-479	836	13	the	the	DET
ftr-479	836	14	vat	vat	NOUN
ftr-479	836	15	is	be	AUX
ftr-479	836	16	applied	apply	VERB
ftr-479	836	17	to	to	ADP
ftr-479	836	18	separate	separate	ADJ
ftr-479	836	19	purchases	purchase	NOUN
ftr-479	836	20	and	and	CCONJ
ftr-479	836	21	not	not	PART
ftr-479	836	22	to	to	ADP
ftr-479	836	23	a	a	DET
ftr-479	836	24	taxpayer	taxpayer	NOUN
ftr-479	836	25	's	's	PART
ftr-479	836	26	total	total	ADJ
ftr-479	836	27	consumption	consumption	NOUN
ftr-479	836	28	.	.	PUNCT
ftr-479	837	1	66	66	NUM
ftr-479	837	2	these	these	DET
ftr-479	837	3	reasons	reason	NOUN
ftr-479	837	4	provide	provide	VERB
ftr-479	837	5	a	a	DET
ftr-479	837	6	practical	practical	ADJ
ftr-479	837	7	basis	basis	NOUN
ftr-479	837	8	for	for	ADP
ftr-479	837	9	the	the	DET
ftr-479	837	10	decision	decision	NOUN
ftr-479	837	11	of	of	ADP
ftr-479	837	12	nunn	nunn	PROPN
ftr-479	837	13	and	and	CCONJ
ftr-479	837	14	domenici	domenici	NOUN
ftr-479	837	15	to	to	PART
ftr-479	837	16	employ	employ	VERB
ftr-479	837	17	two	two	NUM
ftr-479	837	18	consumption	consumption	NOUN
ftr-479	837	19	taxes	taxis	NOUN
ftr-479	837	20	instead	instead	ADV
ftr-479	837	21	of	of	ADP
ftr-479	837	22	one	one	NUM
ftr-479	837	23	,	,	PUNCT
ftr-479	837	24	even	even	ADV
ftr-479	837	25	though	though	SCONJ
ftr-479	837	26	a	a	DET
ftr-479	837	27	single	single	ADJ
ftr-479	837	28	-	-	PUNCT
ftr-479	837	29	tax	tax	NOUN
ftr-479	837	30	regime	regime	NOUN
ftr-479	837	31	would	would	AUX
ftr-479	837	32	be	be	AUX
ftr-479	837	33	simpler	simple	ADJ
ftr-479	837	34	.	.	PUNCT
ftr-479	838	1	moreover	moreover	ADV
ftr-479	838	2	,	,	PUNCT
ftr-479	838	3	the	the	DET
ftr-479	838	4	lower	low	ADJ
ftr-479	838	5	rates	rate	NOUN
ftr-479	838	6	facilitated	facilitate	VERB
ftr-479	838	7	by	by	ADP
ftr-479	838	8	the	the	DET
ftr-479	838	9	two	two	NUM
ftr-479	838	10	-	-	PUNCT
ftr-479	838	11	tax	tax	NOUN
ftr-479	838	12	approach	approach	NOUN
ftr-479	838	13	may	may	AUX
ftr-479	838	14	reduce	reduce	VERB
ftr-479	838	15	the	the	DET
ftr-479	838	16	incentive	incentive	NOUN
ftr-479	838	17	to	to	PART
ftr-479	838	18	engage	engage	VERB
ftr-479	838	19	in	in	ADP
ftr-479	838	20	tax	tax	NOUN
ftr-479	838	21	planning	planning	NOUN
ftr-479	838	22	and	and	CCONJ
ftr-479	838	23	tax	tax	NOUN
ftr-479	838	24	evasion	evasion	NOUN
ftr-479	838	25	and	and	CCONJ
ftr-479	838	26	may	may	AUX
ftr-479	838	27	thus	thus	ADV
ftr-479	838	28	reduce	reduce	VERB
ftr-479	838	29	compliance	compliance	NOUN
ftr-479	838	30	and	and	CCONJ
ftr-479	838	31	enforcement	enforcement	NOUN
ftr-479	838	32	burdens	burden	NOUN
ftr-479	838	33	for	for	ADP
ftr-479	838	34	taxpayers	taxpayer	NOUN
ftr-479	838	35	and	and	CCONJ
ftr-479	838	36	the	the	DET
ftr-479	838	37	irs	irs	PROPN
ftr-479	838	38	.	.	PROPN
ftr-479	839	1	'67	'67	NUM
ftr-479	839	2	factoring	factoring	NOUN
ftr-479	839	3	in	in	ADP
ftr-479	839	4	this	this	DET
ftr-479	839	5	point	point	NOUN
ftr-479	839	6	may	may	AUX
ftr-479	839	7	narrow	narrow	VERB
ftr-479	839	8	the	the	DET
ftr-479	839	9	complexity	complexity	NOUN
ftr-479	839	10	160	160	NUM
ftr-479	839	11	.	.	NOUN
ftr-479	839	12	1	1	NUM
ftr-479	839	13	treas	trea	NOUN
ftr-479	839	14	.	.	PUNCT
ftr-479	840	1	dep't	dep't	PROPN
ftr-479	840	2	,	,	PUNCT
ftr-479	840	3	supra	supra	ADJ
ftr-479	840	4	note	note	NOUN
ftr-479	840	5	4	4	NUM
ftr-479	840	6	,	,	PUNCT
ftr-479	840	7	at	at	ADP
ftr-479	840	8	194	194	NUM
ftr-479	840	9	;	;	PUNCT
ftr-479	840	10	congressional	congressional	ADJ
ftr-479	840	11	budget	budget	NOUN
ftr-479	840	12	office	office	NOUN
ftr-479	840	13	,	,	PUNCT
ftr-479	840	14	supra	supra	PROPN
ftr-479	840	15	note	note	VERB
ftr-479	840	16	158	158	NUM
ftr-479	840	17	,	,	PUNCT
ftr-479	840	18	at	at	ADP
ftr-479	840	19	117	117	NUM
ftr-479	840	20	;	;	PUNCT
ftr-479	840	21	simplification	simplification	NOUN
ftr-479	840	22	committee	committee	NOUN
ftr-479	840	23	report	report	NOUN
ftr-479	840	24	,	,	PUNCT
ftr-479	840	25	supra	supra	PROPN
ftr-479	840	26	note	note	NOUN
ftr-479	840	27	126	126	NUM
ftr-479	840	28	,	,	PUNCT
ftr-479	840	29	at	at	ADP
ftr-479	840	30	420	420	NUM
ftr-479	840	31	.	.	PUNCT
ftr-479	841	1	see	see	VERB
ftr-479	841	2	also	also	ADV
ftr-479	841	3	graetz	graetz	VERB
ftr-479	841	4	,	,	PUNCT
ftr-479	841	5	supra	supra	PROPN
ftr-479	841	6	note	note	NOUN
ftr-479	841	7	136	136	NUM
ftr-479	841	8	,	,	PUNCT
ftr-479	841	9	at	at	ADP
ftr-479	841	10	1580	1580	NUM
ftr-479	841	11	-	-	SYM
ftr-479	841	12	81	81	NUM
ftr-479	841	13	.	.	PUNCT
ftr-479	842	1	nunn	nunn	PROPN
ftr-479	842	2	-	-	PUNCT
ftr-479	842	3	domenici	domenici	PROPN
ftr-479	842	4	is	be	AUX
ftr-479	842	5	intended	intend	VERB
ftr-479	842	6	to	to	PART
ftr-479	842	7	be	be	AUX
ftr-479	842	8	revenue	revenue	NOUN
ftr-479	842	9	neutral	neutral	ADJ
ftr-479	842	10	.	.	PUNCT
ftr-479	843	1	unamerican	unamerican	ADJ
ftr-479	843	2	spirit	spirit	PROPN
ftr-479	843	3	,	,	PUNCT
ftr-479	843	4	supra	supra	PROPN
ftr-479	843	5	note	note	PROPN
ftr-479	843	6	138	138	NUM
ftr-479	843	7	,	,	PUNCT
ftr-479	843	8	at	at	ADP
ftr-479	843	9	288	288	NUM
ftr-479	843	10	.	.	PUNCT
ftr-479	843	11	161	161	NUM
ftr-479	843	12	.	.	PUNCT
ftr-479	843	13	see	see	VERB
ftr-479	843	14	1	1	NUM
ftr-479	843	15	treas	trea	NOUN
ftr-479	843	16	.	.	PUNCT
ftr-479	844	1	dep't	dep't	PROPN
ftr-479	844	2	,	,	PUNCT
ftr-479	844	3	supra	supra	ADJ
ftr-479	844	4	note	note	NOUN
ftr-479	844	5	4	4	NUM
ftr-479	844	6	,	,	PUNCT
ftr-479	844	7	at	at	ADP
ftr-479	844	8	202	202	NUM
ftr-479	844	9	-	-	SYM
ftr-479	844	10	03	03	NUM
ftr-479	844	11	;	;	PUNCT
ftr-479	844	12	graetz	graetz	NOUN
ftr-479	844	13	,	,	PUNCT
ftr-479	844	14	supra	supra	PROPN
ftr-479	844	15	note	note	NOUN
ftr-479	844	16	136	136	NUM
ftr-479	844	17	,	,	PUNCT
ftr-479	844	18	at	at	ADP
ftr-479	844	19	159596	159596	NUM
ftr-479	844	20	.	.	PUNCT
ftr-479	845	1	162	162	NUM
ftr-479	845	2	.	.	PUNCT
ftr-479	846	1	see	see	VERB
ftr-479	846	2	unamerican	unamerican	ADJ
ftr-479	846	3	spirit	spirit	NOUN
ftr-479	846	4	,	,	PUNCT
ftr-479	846	5	supra	supra	PROPN
ftr-479	846	6	note	note	PROPN
ftr-479	846	7	138	138	NUM
ftr-479	846	8	,	,	PUNCT
ftr-479	846	9	at	at	ADP
ftr-479	846	10	288	288	NUM
ftr-479	846	11	.	.	PUNCT
ftr-479	847	1	163	163	NUM
ftr-479	847	2	.	.	PUNCT
ftr-479	848	1	see	see	VERB
ftr-479	848	2	supra	supra	PROPN
ftr-479	848	3	note	note	PROPN
ftr-479	848	4	45	45	NUM
ftr-479	848	5	.	.	PUNCT
ftr-479	849	1	see	see	VERB
ftr-479	849	2	also	also	ADV
ftr-479	849	3	unamerican	unamerican	ADJ
ftr-479	849	4	spirit	spirit	NOUN
ftr-479	849	5	,	,	PUNCT
ftr-479	849	6	supra	supra	PROPN
ftr-479	849	7	note	note	PROPN
ftr-479	849	8	138	138	NUM
ftr-479	849	9	,	,	PUNCT
ftr-479	849	10	at	at	ADP
ftr-479	849	11	287	287	NUM
ftr-479	849	12	-	-	SYM
ftr-479	849	13	88	88	NUM
ftr-479	849	14	.	.	NOUN
ftr-479	849	15	164	164	NUM
ftr-479	849	16	.	.	PUNCT
ftr-479	850	1	see	see	VERB
ftr-479	850	2	supra	supra	ADJ
ftr-479	850	3	text	text	NOUN
ftr-479	850	4	accompanying	accompanying	ADJ
ftr-479	850	5	notes	note	VERB
ftr-479	850	6	42	42	NUM
ftr-479	850	7	-	-	SYM
ftr-479	850	8	52	52	NUM
ftr-479	850	9	.	.	PUNCT
ftr-479	851	1	165	165	NUM
ftr-479	851	2	.	.	PUNCT
ftr-479	852	1	with	with	ADP
ftr-479	852	2	respect	respect	NOUN
ftr-479	852	3	to	to	ADP
ftr-479	852	4	progressive	progressive	ADJ
ftr-479	852	5	rates	rate	NOUN
ftr-479	852	6	under	under	ADP
ftr-479	852	7	the	the	DET
ftr-479	852	8	nunn	nunn	PROPN
ftr-479	852	9	-	-	PUNCT
ftr-479	852	10	domenici	domenici	PROPN
ftr-479	852	11	consumed	consume	VERB
ftr-479	852	12	income	income	NOUN
ftr-479	852	13	tax	tax	NOUN
ftr-479	852	14	,	,	PUNCT
ftr-479	852	15	see	see	VERB
ftr-479	852	16	unamerican	unamerican	ADJ
ftr-479	852	17	spirit	spirit	NOUN
ftr-479	852	18	,	,	PUNCT
ftr-479	852	19	supra	supra	PROPN
ftr-479	852	20	note	note	PROPN
ftr-479	852	21	138	138	NUM
ftr-479	852	22	,	,	PUNCT
ftr-479	852	23	at	at	ADP
ftr-479	852	24	304	304	NUM
ftr-479	852	25	-	-	SYM
ftr-479	852	26	05	05	NUM
ftr-479	852	27	.	.	PUNCT
ftr-479	853	1	the	the	DET
ftr-479	853	2	nunn	nunn	PROPN
ftr-479	853	3	-	-	PUNCT
ftr-479	853	4	domenici	domenici	NOUN
ftr-479	853	5	plan	plan	NOUN
ftr-479	853	6	is	be	AUX
ftr-479	853	7	said	say	VERB
ftr-479	853	8	to	to	PART
ftr-479	853	9	be	be	AUX
ftr-479	853	10	no	no	PRON
ftr-479	853	11	less	less	ADV
ftr-479	853	12	progressive	progressive	ADJ
ftr-479	853	13	than	than	ADP
ftr-479	853	14	the	the	DET
ftr-479	853	15	current	current	ADJ
ftr-479	853	16	income	income	NOUN
ftr-479	853	17	tax	tax	NOUN
ftr-479	853	18	.	.	PUNCT
ftr-479	854	1	i	i	PRON
ftr-479	854	2	d.	d.	PROPN
ftr-479	854	3	at	at	ADP
ftr-479	854	4	288	288	NUM
ftr-479	854	5	.	.	PUNCT
ftr-479	855	1	166	166	NUM
ftr-479	855	2	.	.	PUNCT
ftr-479	856	1	see	see	VERB
ftr-479	856	2	i	i	PRON
ftr-479	856	3	treas	trea	NOUN
ftr-479	856	4	.	.	PUNCT
ftr-479	857	1	dep't	dep't	PROPN
ftr-479	857	2	,	,	PUNCT
ftr-479	857	3	supra	supra	ADJ
ftr-479	857	4	note	note	NOUN
ftr-479	857	5	4	4	NUM
ftr-479	857	6	,	,	PUNCT
ftr-479	857	7	at	at	ADP
ftr-479	857	8	191	191	NUM
ftr-479	857	9	;	;	PUNCT
ftr-479	857	10	graetz	graetz	NOUN
ftr-479	857	11	,	,	PUNCT
ftr-479	857	12	supra	supra	PROPN
ftr-479	857	13	note	note	NOUN
ftr-479	857	14	136	136	NUM
ftr-479	857	15	,	,	PUNCT
ftr-479	857	16	at	at	ADP
ftr-479	857	17	1578	1578	NUM
ftr-479	857	18	-	-	SYM
ftr-479	857	19	79	79	NUM
ftr-479	857	20	.	.	PUNCT
ftr-479	857	21	167	167	NUM
ftr-479	857	22	.	.	PUNCT
ftr-479	858	1	see	see	VERB
ftr-479	858	2	generally	generally	ADV
ftr-479	858	3	3	3	NUM
ftr-479	858	4	treas	trea	NOUN
ftr-479	858	5	.	.	PUNCT
ftr-479	859	1	dep't	dep't	PROPN
ftr-479	859	2	,	,	PUNCT
ftr-479	859	3	supra	supra	PROPN
ftr-479	859	4	note	note	NOUN
ftr-479	859	5	1	1	NUM
ftr-479	859	6	,	,	PUNCT
ftr-479	859	7	at	at	ADP
ftr-479	859	8	26	26	NUM
ftr-479	859	9	;	;	PUNCT
ftr-479	859	10	simplification	simplification	NOUN
ftr-479	859	11	committee	committee	NOUN
ftr-479	859	12	report	report	NOUN
ftr-479	859	13	,	,	PUNCT
ftr-479	859	14	supra	supra	PROPN
ftr-479	859	15	note	note	NOUN
ftr-479	859	16	126	126	NUM
ftr-479	859	17	,	,	PUNCT
ftr-479	859	18	at	at	ADP
ftr-479	859	19	420	420	NUM
ftr-479	859	20	;	;	PUNCT
ftr-479	859	21	graetz	graetz	NOUN
ftr-479	859	22	,	,	PUNCT
ftr-479	859	23	supra	supra	PROPN
ftr-479	859	24	note	note	NOUN
ftr-479	859	25	136	136	NUM
ftr-479	859	26	,	,	PUNCT
ftr-479	859	27	at	at	ADP
ftr-479	859	28	1584	1584	NUM
ftr-479	859	29	-	-	SYM
ftr-479	859	30	85	85	NUM
ftr-479	859	31	.	.	PUNCT
ftr-479	860	1	[	[	X
ftr-479	860	2	vol	vol	NOUN
ftr-479	860	3	2:7	2:7	NUM
ftr-479	860	4	scoping	scope	VERB
ftr-479	860	5	out	out	ADP
ftr-479	860	6	the	the	DET
ftr-479	860	7	uncertain	uncertain	ADJ
ftr-479	860	8	simplification	simplification	NOUN
ftr-479	860	9	effects	effect	NOUN
ftr-479	860	10	difference	difference	NOUN
ftr-479	860	11	between	between	ADP
ftr-479	860	12	the	the	DET
ftr-479	860	13	two	two	NUM
ftr-479	860	14	-	-	PUNCT
ftr-479	860	15	tax	tax	NOUN
ftr-479	860	16	approach	approach	NOUN
ftr-479	860	17	and	and	CCONJ
ftr-479	860	18	a	a	DET
ftr-479	860	19	system	system	NOUN
ftr-479	860	20	that	that	PRON
ftr-479	860	21	relies	rely	VERB
ftr-479	860	22	exclusively	exclusively	ADV
ftr-479	860	23	on	on	ADP
ftr-479	860	24	either	either	CCONJ
ftr-479	860	25	a	a	DET
ftr-479	860	26	vat	vat	NOUN
ftr-479	860	27	or	or	CCONJ
ftr-479	860	28	a	a	DET
ftr-479	860	29	consumed	consume	VERB
ftr-479	860	30	income	income	NOUN
ftr-479	860	31	tax	tax	NOUN
ftr-479	860	32	.	.	PUNCT
ftr-479	861	1	3	3	X
ftr-479	861	2	.	.	X
ftr-479	861	3	complexities	complexity	NOUN
ftr-479	861	4	in	in	ADP
ftr-479	861	5	calculating	calculate	VERB
ftr-479	861	6	gross	gross	ADJ
ftr-479	861	7	receipts.-although	receipts.-although	PROPN
ftr-479	861	8	the	the	DET
ftr-479	861	9	nunndomenici	nunndomenici	ADJ
ftr-479	861	10	consumption	consumption	NOUN
ftr-479	861	11	taxes	taxis	NOUN
ftr-479	861	12	are	be	AUX
ftr-479	861	13	markedly	markedly	ADV
ftr-479	861	14	simpler	simple	ADJ
ftr-479	861	15	than	than	ADP
ftr-479	861	16	the	the	DET
ftr-479	861	17	accretion	accretion	NOUN
ftr-479	861	18	income	income	NOUN
ftr-479	861	19	tax	tax	NOUN
ftr-479	861	20	,	,	PUNCT
ftr-479	861	21	their	their	PRON
ftr-479	861	22	system	system	NOUN
ftr-479	861	23	is	be	AUX
ftr-479	861	24	significantly	significantly	ADV
ftr-479	861	25	complex	complex	ADJ
ftr-479	861	26	and	and	CCONJ
ftr-479	861	27	has	have	VERB
ftr-479	861	28	the	the	DET
ftr-479	861	29	potential	potential	NOUN
ftr-479	861	30	for	for	ADP
ftr-479	861	31	becoming	become	VERB
ftr-479	861	32	even	even	ADV
ftr-479	861	33	more	more	ADV
ftr-479	861	34	intricate	intricate	ADJ
ftr-479	861	35	as	as	SCONJ
ftr-479	861	36	it	it	PRON
ftr-479	861	37	passes	pass	VERB
ftr-479	861	38	through	through	ADP
ftr-479	861	39	the	the	DET
ftr-479	861	40	political	political	ADJ
ftr-479	861	41	process	process	NOUN
ftr-479	861	42	.	.	PUNCT
ftr-479	862	1	for	for	ADP
ftr-479	862	2	example	example	NOUN
ftr-479	862	3	,	,	PUNCT
ftr-479	862	4	calculation	calculation	NOUN
ftr-479	862	5	of	of	ADP
ftr-479	862	6	the	the	DET
ftr-479	862	7	consumed	consume	VERB
ftr-479	862	8	income	income	NOUN
ftr-479	862	9	tax	tax	NOUN
ftr-479	862	10	begins	begin	VERB
ftr-479	862	11	by	by	ADP
ftr-479	862	12	summing	sum	VERB
ftr-479	862	13	up	up	ADP
ftr-479	862	14	gross	gross	ADJ
ftr-479	862	15	income	income	NOUN
ftr-479	862	16	in	in	ADP
ftr-479	862	17	much	much	ADV
ftr-479	862	18	the	the	DET
ftr-479	862	19	same	same	ADJ
ftr-479	862	20	way	way	NOUN
ftr-479	862	21	that	that	PRON
ftr-479	862	22	it	it	PRON
ftr-479	862	23	is	be	AUX
ftr-479	862	24	computed	compute	VERB
ftr-479	862	25	under	under	ADP
ftr-479	862	26	the	the	DET
ftr-479	862	27	accretion	accretion	NOUN
ftr-479	862	28	income	income	NOUN
ftr-479	862	29	tax	tax	NOUN
ftr-479	862	30	.	.	PUNCT
ftr-479	863	1	68	68	NUM
ftr-479	863	2	the	the	DET
ftr-479	863	3	record	record	NOUN
ftr-479	863	4	keeping	keeping	NOUN
ftr-479	863	5	,	,	PUNCT
ftr-479	863	6	reporting	reporting	NOUN
ftr-479	863	7	,	,	PUNCT
ftr-479	863	8	and	and	CCONJ
ftr-479	863	9	enforcement	enforcement	NOUN
ftr-479	863	10	burdens	burden	NOUN
ftr-479	863	11	required	require	VERB
ftr-479	863	12	by	by	ADP
ftr-479	863	13	this	this	DET
ftr-479	863	14	approach	approach	NOUN
ftr-479	863	15	seem	seem	VERB
ftr-479	863	16	to	to	PART
ftr-479	863	17	be	be	AUX
ftr-479	863	18	approximately	approximately	ADV
ftr-479	863	19	the	the	DET
ftr-479	863	20	same	same	ADJ
ftr-479	863	21	as	as	ADP
ftr-479	863	22	under	under	ADP
ftr-479	863	23	the	the	DET
ftr-479	863	24	current	current	ADJ
ftr-479	863	25	tax	tax	NOUN
ftr-479	863	26	regime	regime	NOUN
ftr-479	863	27	.	.	PUNCT
ftr-479	864	1	4	4	X
ftr-479	864	2	.	.	X
ftr-479	864	3	fringe	fringe	NOUN
ftr-479	864	4	benefits.-although	benefits.-although	PROPN
ftr-479	864	5	the	the	DET
ftr-479	864	6	nunn	nunn	PROPN
ftr-479	864	7	-	-	PUNCT
ftr-479	864	8	domenici	domenici	PROPN
ftr-479	864	9	consumed	consume	VERB
ftr-479	864	10	income	income	NOUN
ftr-479	864	11	tax	tax	NOUN
ftr-479	864	12	is	be	AUX
ftr-479	864	13	described	describe	VERB
ftr-479	864	14	by	by	ADP
ftr-479	864	15	its	its	PRON
ftr-479	864	16	authors	author	NOUN
ftr-479	864	17	as	as	ADP
ftr-479	864	18	a	a	DET
ftr-479	864	19	levy	levy	NOUN
ftr-479	864	20	that	that	PRON
ftr-479	864	21	"	"	PUNCT
ftr-479	864	22	would	would	AUX
ftr-479	864	23	rely	rely	VERB
ftr-479	864	24	on	on	ADP
ftr-479	864	25	cash	cash	NOUN
ftr-479	864	26	receipts	receipt	NOUN
ftr-479	864	27	and	and	CCONJ
ftr-479	864	28	outlays"'169	outlays"'169	VERB
ftr-479	864	29	and	and	CCONJ
ftr-479	864	30	is	be	AUX
ftr-479	864	31	"	"	PUNCT
ftr-479	864	32	based	base	VERB
ftr-479	864	33	on	on	ADP
ftr-479	864	34	cash	cash	NOUN
ftr-479	864	35	-	-	PUNCT
ftr-479	864	36	flow	flow	NOUN
ftr-479	864	37	principles,"'70	principles,"'70	NOUN
ftr-479	864	38	its	its	PRON
ftr-479	864	39	authors	author	NOUN
ftr-479	864	40	surely	surely	ADV
ftr-479	864	41	do	do	AUX
ftr-479	864	42	not	not	PART
ftr-479	864	43	intend	intend	VERB
ftr-479	864	44	to	to	PART
ftr-479	864	45	excuse	excuse	VERB
ftr-479	864	46	taxpayers	taxpayer	NOUN
ftr-479	864	47	from	from	ADP
ftr-479	864	48	reporting	report	VERB
ftr-479	864	49	compensation	compensation	NOUN
ftr-479	864	50	received	receive	VERB
ftr-479	864	51	in	in	ADP
ftr-479	864	52	the	the	DET
ftr-479	864	53	form	form	NOUN
ftr-479	864	54	of	of	ADP
ftr-479	864	55	consumer	consumer	NOUN
ftr-479	864	56	goods	good	NOUN
ftr-479	864	57	and	and	CCONJ
ftr-479	864	58	services	service	NOUN
ftr-479	864	59	.	.	PUNCT
ftr-479	865	1	thus	thus	ADV
ftr-479	865	2	,	,	PUNCT
ftr-479	865	3	fringe	fringe	NOUN
ftr-479	865	4	benefit	benefit	NOUN
ftr-479	865	5	and	and	CCONJ
ftr-479	865	6	related	relate	VERB
ftr-479	865	7	valuation	valuation	NOUN
ftr-479	865	8	issues	issue	NOUN
ftr-479	865	9	raised	raise	VERB
ftr-479	865	10	by	by	ADP
ftr-479	865	11	noncash	noncash	NOUN
ftr-479	865	12	compensation	compensation	NOUN
ftr-479	865	13	under	under	ADP
ftr-479	865	14	the	the	DET
ftr-479	865	15	accretion	accretion	NOUN
ftr-479	865	16	income	income	NOUN
ftr-479	865	17	tax	tax	NOUN
ftr-479	865	18	are	be	AUX
ftr-479	865	19	likely	likely	ADJ
ftr-479	865	20	to	to	PART
ftr-479	865	21	be	be	AUX
ftr-479	865	22	substantially	substantially	ADV
ftr-479	865	23	replicated	replicate	VERB
ftr-479	865	24	in	in	ADP
ftr-479	865	25	the	the	DET
ftr-479	865	26	nunn	nunn	PROPN
ftr-479	865	27	-	-	PUNCT
ftr-479	865	28	domenici	domenici	NOUN
ftr-479	865	29	regime.172	regime.172	NOUN
ftr-479	865	30	likewise	likewise	ADV
ftr-479	865	31	,	,	PUNCT
ftr-479	865	32	that	that	DET
ftr-479	865	33	system	system	NOUN
ftr-479	865	34	might	might	AUX
ftr-479	865	35	require	require	VERB
ftr-479	865	36	an	an	DET
ftr-479	865	37	analog	analog	NOUN
ftr-479	865	38	to	to	PART
ftr-479	865	39	section	section	VERB
ftr-479	865	40	7872	7872	NUM
ftr-479	865	41	in	in	ADP
ftr-479	865	42	order	order	NOUN
ftr-479	865	43	to	to	PART
ftr-479	865	44	deal	deal	VERB
ftr-479	865	45	with	with	ADP
ftr-479	865	46	interest	interest	NOUN
ftr-479	865	47	-	-	PUNCT
ftr-479	865	48	free	free	ADJ
ftr-479	865	49	loans	loan	NOUN
ftr-479	865	50	made	make	VERB
ftr-479	865	51	by	by	ADP
ftr-479	865	52	employers	employer	NOUN
ftr-479	865	53	to	to	ADP
ftr-479	865	54	employees	employee	NOUN
ftr-479	865	55	.	.	PUNCT
ftr-479	865	56	"	"	PUNCT
ftr-479	866	1	168	168	NUM
ftr-479	866	2	.	.	PUNCT
ftr-479	867	1	unamerican	unamerican	ADJ
ftr-479	867	2	spirit	spirit	PROPN
ftr-479	867	3	,	,	PUNCT
ftr-479	867	4	supra	supra	PROPN
ftr-479	867	5	note	note	PROPN
ftr-479	867	6	138	138	NUM
ftr-479	867	7	,	,	PUNCT
ftr-479	867	8	at	at	ADP
ftr-479	867	9	289	289	NUM
ftr-479	867	10	.	.	PUNCT
ftr-479	868	1	business	business	NOUN
ftr-479	868	2	income	income	NOUN
ftr-479	868	3	is	be	AUX
ftr-479	868	4	not	not	PART
ftr-479	868	5	included	include	VERB
ftr-479	868	6	in	in	ADP
ftr-479	868	7	the	the	DET
ftr-479	868	8	consumed	consume	VERB
ftr-479	868	9	income	income	NOUN
ftr-479	868	10	tax	tax	NOUN
ftr-479	868	11	base	base	NOUN
ftr-479	868	12	until	until	SCONJ
ftr-479	868	13	it	it	PRON
ftr-479	868	14	is	be	AUX
ftr-479	868	15	received	receive	VERB
ftr-479	868	16	by	by	ADP
ftr-479	868	17	individuals	individual	NOUN
ftr-479	868	18	as	as	ADP
ftr-479	868	19	interest	interest	NOUN
ftr-479	868	20	,	,	PUNCT
ftr-479	868	21	earnings	earning	NOUN
ftr-479	868	22	distributions	distribution	NOUN
ftr-479	868	23	,	,	PUNCT
ftr-479	868	24	compensation	compensation	NOUN
ftr-479	868	25	for	for	ADP
ftr-479	868	26	services	service	NOUN
ftr-479	868	27	,	,	PUNCT
ftr-479	868	28	or	or	CCONJ
ftr-479	868	29	loans	loan	NOUN
ftr-479	868	30	.	.	PUNCT
ftr-479	869	1	see	see	VERB
ftr-479	869	2	i	i	PRON
ftr-479	869	3	d.	d.	PROPN
ftr-479	869	4	at	at	ADP
ftr-479	869	5	289	289	NUM
ftr-479	869	6	-	-	SYM
ftr-479	869	7	90	90	NUM
ftr-479	869	8	.	.	PUNCT
ftr-479	870	1	294	294	NUM
ftr-479	870	2	.	.	PUNCT
ftr-479	871	1	310	310	NUM
ftr-479	871	2	-	-	SYM
ftr-479	871	3	12	12	NUM
ftr-479	871	4	.	.	NOUN
ftr-479	871	5	169	169	NUM
ftr-479	871	6	.	.	PUNCT
ftr-479	872	1	nunn	nunn	PROPN
ftr-479	872	2	-	-	PUNCT
ftr-479	872	3	domenici	domenici	PROPN
ftr-479	872	4	report	report	NOUN
ftr-479	872	5	,	,	PUNCT
ftr-479	872	6	supra	supra	PROPN
ftr-479	872	7	note	note	NOUN
ftr-479	872	8	123	123	NUM
ftr-479	872	9	.	.	PUNCT
ftr-479	873	1	at	at	ADP
ftr-479	873	2	99	99	NUM
ftr-479	873	3	.	.	PUNCT
ftr-479	873	4	170	170	NUM
ftr-479	873	5	.	.	PUNCT
ftr-479	874	1	unamerican	unamerican	ADJ
ftr-479	874	2	spirit	spirit	PROPN
ftr-479	874	3	,	,	PUNCT
ftr-479	874	4	supra	supra	PROPN
ftr-479	874	5	note	note	PROPN
ftr-479	874	6	138	138	NUM
ftr-479	874	7	,	,	PUNCT
ftr-479	874	8	at	at	ADP
ftr-479	874	9	289	289	NUM
ftr-479	874	10	.	.	PUNCT
ftr-479	875	1	see	see	VERB
ftr-479	875	2	also	also	ADV
ftr-479	875	3	nunn	nunn	PROPN
ftr-479	875	4	-	-	PUNCT
ftr-479	875	5	domenici	domenici	PROPN
ftr-479	875	6	report	report	NOUN
ftr-479	875	7	,	,	PUNCT
ftr-479	875	8	supra	supra	PROPN
ftr-479	875	9	note	note	NOUN
ftr-479	875	10	123	123	NUM
ftr-479	875	11	,	,	PUNCT
ftr-479	875	12	at	at	ADP
ftr-479	875	13	99	99	NUM
ftr-479	875	14	.	.	PUNCT
ftr-479	875	15	171	171	NUM
ftr-479	875	16	.	.	PUNCT
ftr-479	876	1	see	see	VERB
ftr-479	876	2	irc	irc	ADV
ftr-479	876	3	§	§	PROPN
ftr-479	876	4	132	132	NUM
ftr-479	876	5	;	;	PUNCT
ftr-479	876	6	regs	reg	NOUN
ftr-479	876	7	.	.	PUNCT
ftr-479	877	1	§	§	NOUN
ftr-479	877	2	1.61	1.61	NUM
ftr-479	877	3	-	-	SYM
ftr-479	877	4	21	21	NUM
ftr-479	877	5	.	.	PUNCT
ftr-479	878	1	172	172	NUM
ftr-479	878	2	.	.	PUNCT
ftr-479	879	1	see	see	VERB
ftr-479	879	2	1	1	NUM
ftr-479	879	3	treas	trea	NOUN
ftr-479	879	4	.	.	PUNCT
ftr-479	880	1	dep't	dep't	PROPN
ftr-479	880	2	,	,	PUNCT
ftr-479	880	3	supra	supra	ADJ
ftr-479	880	4	note	note	NOUN
ftr-479	880	5	4	4	NUM
ftr-479	880	6	,	,	PUNCT
ftr-479	880	7	at	at	ADP
ftr-479	880	8	191	191	NUM
ftr-479	880	9	,	,	PUNCT
ftr-479	880	10	193	193	NUM
ftr-479	880	11	;	;	PUNCT
ftr-479	880	12	bradford	bradford	NOUN
ftr-479	880	13	,	,	PUNCT
ftr-479	880	14	supra	supra	PROPN
ftr-479	880	15	note	note	NOUN
ftr-479	880	16	1	1	NUM
ftr-479	880	17	.	.	PUNCT
ftr-479	881	1	at	at	ADP
ftr-479	881	2	84	84	NUM
ftr-479	881	3	;	;	PUNCT
ftr-479	881	4	christian	christian	PROPN
ftr-479	881	5	&	&	CCONJ
ftr-479	881	6	schutzer	schutzer	PROPN
ftr-479	881	7	,	,	PUNCT
ftr-479	881	8	supra	supra	PROPN
ftr-479	881	9	note	note	NOUN
ftr-479	881	10	120	120	NUM
ftr-479	881	11	,	,	PUNCT
ftr-479	881	12	at	at	ADP
ftr-479	881	13	1509	1509	NUM
ftr-479	881	14	-	-	SYM
ftr-479	881	15	10	10	NUM
ftr-479	881	16	;	;	PUNCT
ftr-479	881	17	graetz	graetz	NOUN
ftr-479	881	18	,	,	PUNCT
ftr-479	881	19	supra	supra	PROPN
ftr-479	881	20	note	note	NOUN
ftr-479	881	21	136	136	NUM
ftr-479	881	22	,	,	PUNCT
ftr-479	881	23	at	at	ADP
ftr-479	881	24	1586	1586	NUM
ftr-479	881	25	-	-	SYM
ftr-479	881	26	88	88	NUM
ftr-479	881	27	.	.	PUNCT
ftr-479	882	1	173	173	NUM
ftr-479	882	2	.	.	PUNCT
ftr-479	883	1	the	the	DET
ftr-479	883	2	premise	premise	NOUN
ftr-479	883	3	underlying	underlie	VERB
ftr-479	883	4	§	§	PROPN
ftr-479	883	5	7872	7872	NUM
ftr-479	883	6	is	be	AUX
ftr-479	883	7	that	that	SCONJ
ftr-479	883	8	an	an	DET
ftr-479	883	9	interest	interest	NOUN
ftr-479	883	10	-	-	PUNCT
ftr-479	883	11	free	free	ADJ
ftr-479	883	12	loan	loan	NOUN
ftr-479	883	13	from	from	ADP
ftr-479	883	14	employer	employer	NOUN
ftr-479	883	15	to	to	ADP
ftr-479	883	16	employee	employee	NOUN
ftr-479	883	17	is	be	AUX
ftr-479	883	18	properly	properly	ADV
ftr-479	883	19	characterized	characterize	VERB
ftr-479	883	20	as	as	ADP
ftr-479	883	21	an	an	DET
ftr-479	883	22	interest	interest	NOUN
ftr-479	883	23	-	-	PUNCT
ftr-479	883	24	bearing	bear	VERB
ftr-479	883	25	loan	loan	NOUN
ftr-479	883	26	coupled	couple	VERB
ftr-479	883	27	with	with	ADP
ftr-479	883	28	an	an	DET
ftr-479	883	29	interest	interest	NOUN
ftr-479	883	30	payment	payment	NOUN
ftr-479	883	31	from	from	ADP
ftr-479	883	32	employee	employee	NOUN
ftr-479	883	33	to	to	ADP
ftr-479	883	34	employer	employer	NOUN
ftr-479	883	35	and	and	CCONJ
ftr-479	883	36	an	an	DET
ftr-479	883	37	equal	equal	ADJ
ftr-479	883	38	compensation	compensation	NOUN
ftr-479	883	39	payment	payment	NOUN
ftr-479	883	40	from	from	ADP
ftr-479	883	41	employer	employer	NOUN
ftr-479	883	42	to	to	ADP
ftr-479	883	43	employee	employee	NOUN
ftr-479	883	44	.	.	PUNCT
ftr-479	884	1	see	see	VERB
ftr-479	884	2	staff	staff	NOUN
ftr-479	884	3	of	of	ADP
ftr-479	884	4	joint	joint	ADJ
ftr-479	884	5	comm	comm	NOUN
ftr-479	884	6	.	.	PUNCT
ftr-479	885	1	on	on	ADP
ftr-479	885	2	tax'n	tax'n	PRON
ftr-479	885	3	,	,	PUNCT
ftr-479	885	4	98th	98th	ADJ
ftr-479	885	5	cong	cong	NOUN
ftr-479	885	6	.	.	PROPN
ftr-479	885	7	,	,	PUNCT
ftr-479	885	8	2d	2d	NUM
ftr-479	885	9	sess	sess	NOUN
ftr-479	885	10	.	.	PUNCT
ftr-479	886	1	,	,	PUNCT
ftr-479	886	2	general	general	ADJ
ftr-479	886	3	explanation	explanation	NOUN
ftr-479	886	4	of	of	ADP
ftr-479	886	5	the	the	DET
ftr-479	886	6	revenue	revenue	NOUN
ftr-479	886	7	provisions	provision	NOUN
ftr-479	886	8	of	of	ADP
ftr-479	886	9	the	the	DET
ftr-479	886	10	deficit	deficit	NOUN
ftr-479	886	11	reduction	reduction	NOUN
ftr-479	886	12	act	act	NOUN
ftr-479	886	13	of	of	ADP
ftr-479	886	14	1984	1984	NUM
ftr-479	886	15	,	,	PUNCT
ftr-479	886	16	528	528	NUM
ftr-479	886	17	-	-	SYM
ftr-479	886	18	29	29	NUM
ftr-479	886	19	(	(	PUNCT
ftr-479	886	20	comm	comm	NOUN
ftr-479	886	21	.	.	PUNCT
ftr-479	887	1	print	print	NOUN
ftr-479	887	2	1984	1984	NUM
ftr-479	887	3	)	)	PUNCT
ftr-479	887	4	.	.	PUNCT
ftr-479	888	1	if	if	SCONJ
ftr-479	888	2	this	this	DET
ftr-479	888	3	characterization	characterization	NOUN
ftr-479	888	4	applies	apply	VERB
ftr-479	888	5	under	under	ADP
ftr-479	888	6	the	the	DET
ftr-479	888	7	nunn	nunn	PROPN
ftr-479	888	8	-	-	PUNCT
ftr-479	888	9	domenici	domenici	NOUN
ftr-479	888	10	system	system	NOUN
ftr-479	888	11	,	,	PUNCT
ftr-479	888	12	the	the	DET
ftr-479	888	13	imputed	impute	VERB
ftr-479	888	14	compensation	compensation	NOUN
ftr-479	888	15	payment	payment	NOUN
ftr-479	888	16	would	would	AUX
ftr-479	888	17	presumably	presumably	ADV
ftr-479	888	18	be	be	AUX
ftr-479	888	19	included	include	VERB
ftr-479	888	20	in	in	ADP
ftr-479	888	21	the	the	DET
ftr-479	888	22	employee	employee	NOUN
ftr-479	888	23	's	's	PART
ftr-479	888	24	gross	gross	ADJ
ftr-479	888	25	receipts	receipt	NOUN
ftr-479	888	26	under	under	ADP
ftr-479	888	27	the	the	DET
ftr-479	888	28	consumed	consume	VERB
ftr-479	888	29	income	income	NOUN
ftr-479	888	30	tax	tax	NOUN
ftr-479	888	31	,	,	PUNCT
ftr-479	888	32	see	see	VERB
ftr-479	888	33	unamerican	unamerican	ADJ
ftr-479	888	34	spirit	spirit	NOUN
ftr-479	888	35	,	,	PUNCT
ftr-479	888	36	supra	supra	PROPN
ftr-479	888	37	note	note	PROPN
ftr-479	888	38	138	138	NUM
ftr-479	888	39	,	,	PUNCT
ftr-479	888	40	at	at	ADP
ftr-479	888	41	289	289	NUM
ftr-479	888	42	,	,	PUNCT
ftr-479	888	43	but	but	CCONJ
ftr-479	888	44	the	the	DET
ftr-479	888	45	employee	employee	NOUN
ftr-479	888	46	would	would	AUX
ftr-479	888	47	apparently	apparently	ADV
ftr-479	888	48	not	not	PART
ftr-479	888	49	be	be	AUX
ftr-479	888	50	allowed	allow	VERB
ftr-479	888	51	an	an	DET
ftr-479	888	52	offsetting	offset	VERB
ftr-479	888	53	interest	interest	NOUN
ftr-479	888	54	deduction	deduction	NOUN
ftr-479	888	55	if	if	SCONJ
ftr-479	888	56	the	the	DET
ftr-479	888	57	loan	loan	NOUN
ftr-479	888	58	were	be	AUX
ftr-479	888	59	a	a	DET
ftr-479	888	60	home	home	NOUN
ftr-479	888	61	equity	equity	NOUN
ftr-479	888	62	loan	loan	NOUN
ftr-479	888	63	.	.	PUNCT
ftr-479	889	1	see	see	VERB
ftr-479	889	2	i	i	PRON
ftr-479	889	3	d.	d.	PROPN
ftr-479	889	4	at	at	ADP
ftr-479	889	5	293	293	NUM
ftr-479	889	6	-	-	SYM
ftr-479	889	7	94	94	NUM
ftr-479	889	8	.	.	PUNCT
ftr-479	890	1	there	there	PRON
ftr-479	890	2	might	might	AUX
ftr-479	890	3	also	also	ADV
ftr-479	890	4	be	be	AUX
ftr-479	890	5	no	no	DET
ftr-479	890	6	offsetting	offset	VERB
ftr-479	890	7	interest	interest	NOUN
ftr-479	890	8	deduction	deduction	NOUN
ftr-479	890	9	if	if	SCONJ
ftr-479	890	10	the	the	DET
ftr-479	890	11	borrowed	borrow	VERB
ftr-479	890	12	funds	fund	NOUN
ftr-479	890	13	were	be	AUX
ftr-479	890	14	used	use	VERB
ftr-479	890	15	to	to	PART
ftr-479	890	16	purchase	purchase	VERB
ftr-479	890	17	a	a	DET
ftr-479	890	18	long	long	ADV
ftr-479	890	19	-	-	PUNCT
ftr-479	890	20	lived	live	VERB
ftr-479	890	21	consumer	consumer	NOUN
ftr-479	890	22	asset	asset	NOUN
ftr-479	890	23	other	other	ADJ
ftr-479	890	24	than	than	ADP
ftr-479	890	25	a	a	DET
ftr-479	890	26	principal	principal	ADJ
ftr-479	890	27	residence	residence	NOUN
ftr-479	890	28	.	.	PUNCT
ftr-479	891	1	see	see	VERB
ftr-479	891	2	infra	infra	NOUN
ftr-479	891	3	text	text	NOUN
ftr-479	891	4	accompanying	accompanying	ADJ
ftr-479	891	5	notes	note	NOUN
ftr-479	891	6	189	189	NUM
ftr-479	891	7	-	-	SYM
ftr-479	891	8	94	94	NUM
ftr-479	891	9	.	.	PUNCT
ftr-479	892	1	19951	19951	NUM
ftr-479	893	1	florida	florida	PROPN
ftr-479	893	2	tax	tax	PROPN
ftr-479	893	3	review	review	NOUN
ftr-479	893	4	5	5	NUM
ftr-479	893	5	.	.	PUNCT
ftr-479	894	1	savings	saving	NOUN
ftr-479	894	2	and	and	CCONJ
ftr-479	894	3	dissavings.-two	dissavings.-two	NUM
ftr-479	894	4	distinctive	distinctive	ADJ
ftr-479	894	5	features	feature	NOUN
ftr-479	894	6	of	of	ADP
ftr-479	894	7	a	a	DET
ftr-479	894	8	consumed	consume	VERB
ftr-479	894	9	income	income	NOUN
ftr-479	894	10	levy	levy	NOUN
ftr-479	894	11	are	be	AUX
ftr-479	894	12	that	that	SCONJ
ftr-479	894	13	no	no	DET
ftr-479	894	14	tax	tax	NOUN
ftr-479	894	15	is	be	AUX
ftr-479	894	16	imposed	impose	VERB
ftr-479	894	17	on	on	ADP
ftr-479	894	18	receipts	receipt	NOUN
ftr-479	894	19	that	that	PRON
ftr-479	894	20	are	be	AUX
ftr-479	894	21	saved	save	VERB
ftr-479	894	22	but	but	CCONJ
ftr-479	894	23	dissavings	dissaving	NOUN
ftr-479	894	24	are	be	AUX
ftr-479	894	25	taxed	tax	VERB
ftr-479	894	26	.	.	PUNCT
ftr-479	894	27	'7	'7	ADJ
ftr-479	894	28	4	4	NUM
ftr-479	894	29	under	under	ADP
ftr-479	894	30	the	the	DET
ftr-479	894	31	nunn	nunn	PROPN
ftr-479	894	32	-	-	PUNCT
ftr-479	894	33	domenici	domenici	PROPN
ftr-479	894	34	consumed	consume	VERB
ftr-479	894	35	income	income	NOUN
ftr-479	894	36	tax	tax	NOUN
ftr-479	894	37	,	,	PUNCT
ftr-479	894	38	savings	saving	NOUN
ftr-479	894	39	are	be	AUX
ftr-479	894	40	removed	remove	VERB
ftr-479	894	41	from	from	ADP
ftr-479	894	42	the	the	DET
ftr-479	894	43	tax	tax	NOUN
ftr-479	894	44	base	base	NOUN
ftr-479	894	45	by	by	ADP
ftr-479	894	46	allowing	allow	VERB
ftr-479	894	47	individuals	individual	NOUN
ftr-479	894	48	"	"	PUNCT
ftr-479	894	49	a	a	DET
ftr-479	894	50	'	'	PUNCT
ftr-479	894	51	net	net	ADJ
ftr-479	894	52	new	new	ADJ
ftr-479	894	53	savings	saving	NOUN
ftr-479	894	54	deduction	deduction	NOUN
ftr-479	894	55	'	'	PUNCT
ftr-479	894	56	for	for	ADP
ftr-479	894	57	net	net	ADJ
ftr-479	894	58	additions	addition	NOUN
ftr-479	894	59	to	to	ADP
ftr-479	894	60	savings	saving	NOUN
ftr-479	894	61	accounts	account	NOUN
ftr-479	894	62	,	,	PUNCT
ftr-479	894	63	investments	investment	NOUN
ftr-479	894	64	in	in	ADP
ftr-479	894	65	stocks	stock	NOUN
ftr-479	894	66	,	,	PUNCT
ftr-479	894	67	bonds	bond	NOUN
ftr-479	894	68	,	,	PUNCT
ftr-479	894	69	mutual	mutual	ADJ
ftr-479	894	70	funds	fund	NOUN
ftr-479	894	71	,	,	PUNCT
ftr-479	894	72	life	life	NOUN
ftr-479	894	73	insurance	insurance	NOUN
ftr-479	894	74	,	,	PUNCT
ftr-479	894	75	and	and	CCONJ
ftr-479	894	76	other	other	ADJ
ftr-479	894	77	savings	saving	NOUN
ftr-479	894	78	assets	asset	NOUN
ftr-479	894	79	.	.	PUNCT
ftr-479	895	1	"	"	PUNCT
ftr-479	895	2	''	''	PUNCT
ftr-479	895	3	75	75	NUM
ftr-479	895	4	although	although	SCONJ
ftr-479	895	5	nunn	nunn	PROPN
ftr-479	895	6	and	and	CCONJ
ftr-479	895	7	domenici	domenici	PROPN
ftr-479	895	8	give	give	VERB
ftr-479	895	9	no	no	DET
ftr-479	895	10	details	detail	NOUN
ftr-479	895	11	on	on	ADP
ftr-479	895	12	their	their	PRON
ftr-479	895	13	plan	plan	NOUN
ftr-479	895	14	's	's	PART
ftr-479	895	15	handling	handling	NOUN
ftr-479	895	16	of	of	ADP
ftr-479	895	17	dissavings	dissaving	NOUN
ftr-479	895	18	,	,	PUNCT
ftr-479	895	19	the	the	DET
ftr-479	895	20	flip	flip	ADJ
ftr-479	895	21	side	side	NOUN
ftr-479	895	22	of	of	ADP
ftr-479	895	23	the	the	DET
ftr-479	895	24	net	net	ADJ
ftr-479	895	25	savings	saving	NOUN
ftr-479	895	26	deduction	deduction	NOUN
ftr-479	895	27	is	be	AUX
ftr-479	895	28	presumably	presumably	ADV
ftr-479	895	29	a	a	DET
ftr-479	895	30	net	net	ADJ
ftr-479	895	31	dissavings	dissaving	NOUN
ftr-479	895	32	inclusion	inclusion	NOUN
ftr-479	895	33	for	for	ADP
ftr-479	895	34	years	year	NOUN
ftr-479	895	35	in	in	ADP
ftr-479	895	36	which	which	PRON
ftr-479	895	37	a	a	DET
ftr-479	895	38	taxpayer	taxpayer	NOUN
ftr-479	895	39	's	's	PART
ftr-479	895	40	withdrawals	withdrawal	NOUN
ftr-479	895	41	from	from	ADP
ftr-479	895	42	savings	saving	NOUN
ftr-479	895	43	exceed	exceed	VERB
ftr-479	895	44	additions	addition	NOUN
ftr-479	895	45	.	.	PUNCT
ftr-479	896	1	76	76	NUM
ftr-479	896	2	the	the	DET
ftr-479	896	3	record	record	NOUN
ftr-479	896	4	keeping	keeping	NOUN
ftr-479	896	5	and	and	CCONJ
ftr-479	896	6	enforcement	enforcement	NOUN
ftr-479	896	7	burdens	burden	NOUN
ftr-479	896	8	of	of	ADP
ftr-479	896	9	tracking	track	VERB
ftr-479	896	10	components	component	NOUN
ftr-479	896	11	of	of	ADP
ftr-479	896	12	the	the	DET
ftr-479	896	13	net	net	ADJ
ftr-479	896	14	savings	saving	NOUN
ftr-479	896	15	deduction	deduction	NOUN
ftr-479	896	16	and	and	CCONJ
ftr-479	896	17	the	the	DET
ftr-479	896	18	net	net	ADJ
ftr-479	896	19	dissavings	dissaving	NOUN
ftr-479	896	20	inclusion	inclusion	NOUN
ftr-479	896	21	seem	seem	VERB
ftr-479	896	22	to	to	PART
ftr-479	896	23	be	be	AUX
ftr-479	896	24	about	about	ADV
ftr-479	896	25	the	the	DET
ftr-479	896	26	same	same	ADJ
ftr-479	896	27	as	as	ADP
ftr-479	896	28	the	the	DET
ftr-479	896	29	burdens	burden	NOUN
ftr-479	896	30	of	of	ADP
ftr-479	896	31	accounting	account	VERB
ftr-479	896	32	for	for	ADP
ftr-479	896	33	those	those	DET
ftr-479	896	34	items	item	NOUN
ftr-479	896	35	under	under	ADP
ftr-479	896	36	the	the	DET
ftr-479	896	37	accretion	accretion	NOUN
ftr-479	896	38	income	income	NOUN
ftr-479	896	39	tax	tax	NOUN
ftr-479	896	40	.	.	PUNCT
ftr-479	896	41	'77	'77	NUM
ftr-479	896	42	6	6	NUM
ftr-479	896	43	.	.	PUNCT
ftr-479	897	1	business	business	NOUN
ftr-479	897	2	versus	versus	ADP
ftr-479	897	3	personal	personal	PROPN
ftr-479	897	4	under	under	ADP
ftr-479	897	5	nunn	nunn	PROPN
ftr-479	897	6	-	-	PUNCT
ftr-479	897	7	domenici.-under	domenici.-under	NOUN
ftr-479	897	8	a	a	DET
ftr-479	897	9	consumed	consume	VERB
ftr-479	897	10	income	income	NOUN
ftr-479	897	11	tax	tax	NOUN
ftr-479	897	12	,	,	PUNCT
ftr-479	897	13	individuals	individual	NOUN
ftr-479	897	14	are	be	AUX
ftr-479	897	15	allowed	allow	VERB
ftr-479	897	16	to	to	PART
ftr-479	897	17	deduct	deduct	VERB
ftr-479	897	18	expenses	expense	NOUN
ftr-479	897	19	of	of	ADP
ftr-479	897	20	business	business	NOUN
ftr-479	897	21	and	and	CCONJ
ftr-479	897	22	investment	investment	NOUN
ftr-479	897	23	activities	activity	NOUN
ftr-479	897	24	,	,	PUNCT
ftr-479	897	25	as	as	ADP
ftr-479	897	26	under	under	ADP
ftr-479	897	27	sections	section	NOUN
ftr-479	897	28	162	162	NUM
ftr-479	897	29	and	and	CCONJ
ftr-479	897	30	212	212	NUM
ftr-479	897	31	of	of	ADP
ftr-479	897	32	present	present	ADJ
ftr-479	897	33	law	law	NOUN
ftr-479	897	34	,	,	PUNCT
ftr-479	897	35	because	because	SCONJ
ftr-479	897	36	these	these	DET
ftr-479	897	37	expenses	expense	NOUN
ftr-479	897	38	,	,	PUNCT
ftr-479	897	39	while	while	SCONJ
ftr-479	897	40	not	not	PART
ftr-479	897	41	additions	addition	NOUN
ftr-479	897	42	to	to	ADP
ftr-479	897	43	savings	saving	NOUN
ftr-479	897	44	,	,	PUNCT
ftr-479	897	45	are	be	AUX
ftr-479	897	46	not	not	PART
ftr-479	897	47	consumption	consumption	NOUN
ftr-479	897	48	either	either	ADV
ftr-479	897	49	.	.	PUNCT
ftr-479	898	1	"	"	PUNCT
ftr-479	898	2	'	'	NUM
ftr-479	898	3	78	78	NUM
ftr-479	898	4	although	although	SCONJ
ftr-479	898	5	the	the	DET
ftr-479	898	6	nunn	nunn	PROPN
ftr-479	898	7	-	-	PUNCT
ftr-479	898	8	domenici	domenici	NOUN
ftr-479	898	9	documents	document	NOUN
ftr-479	898	10	do	do	AUX
ftr-479	898	11	not	not	PART
ftr-479	898	12	address	address	VERB
ftr-479	898	13	the	the	DET
ftr-479	898	14	point,'79	point,'79	PROPN
ftr-479	898	15	a	a	DET
ftr-479	898	16	fully	fully	ADV
ftr-479	898	17	-	-	PUNCT
ftr-479	898	18	developed	develop	VERB
ftr-479	898	19	nunn	nunn	PROPN
ftr-479	898	20	-	-	PUNCT
ftr-479	898	21	domenici	domenici	PROPN
ftr-479	898	22	consumed	consume	VERB
ftr-479	898	23	income	income	NOUN
ftr-479	898	24	tax	tax	NOUN
ftr-479	898	25	will	will	AUX
ftr-479	898	26	likely	likely	ADV
ftr-479	898	27	follow	follow	VERB
ftr-479	898	28	the	the	DET
ftr-479	898	29	classic	classic	ADJ
ftr-479	898	30	pattern	pattern	NOUN
ftr-479	898	31	.	.	PUNCT
ftr-479	899	1	this	this	PRON
ftr-479	899	2	means	mean	VERB
ftr-479	899	3	that	that	SCONJ
ftr-479	899	4	much	much	ADJ
ftr-479	899	5	of	of	ADP
ftr-479	899	6	the	the	DET
ftr-479	899	7	present	present	ADJ
ftr-479	899	8	law	law	NOUN
ftr-479	899	9	distinguishing	distinguish	VERB
ftr-479	899	10	personal	personal	ADJ
ftr-479	899	11	(	(	PUNCT
ftr-479	899	12	consumption	consumption	NOUN
ftr-479	899	13	)	)	PUNCT
ftr-479	899	14	outlays	outlay	NOUN
ftr-479	899	15	from	from	ADP
ftr-479	899	16	business	business	NOUN
ftr-479	899	17	expenses	expense	NOUN
ftr-479	899	18	will	will	AUX
ftr-479	899	19	have	have	VERB
ftr-479	899	20	to	to	PART
ftr-479	899	21	be	be	AUX
ftr-479	899	22	preserved	preserve	VERB
ftr-479	899	23	in	in	ADP
ftr-479	899	24	the	the	DET
ftr-479	899	25	consumed	consume	VERB
ftr-479	899	26	income	income	NOUN
ftr-479	899	27	tax	tax	NOUN
ftr-479	899	28	.	.	PUNCT
ftr-479	900	1	8	8	NUM
ftr-479	900	2	°	°	NOUN
ftr-479	900	3	for	for	ADP
ftr-479	900	4	example	example	NOUN
ftr-479	900	5	,	,	PUNCT
ftr-479	900	6	the	the	DET
ftr-479	900	7	consumed	consume	VERB
ftr-479	900	8	income	income	NOUN
ftr-479	900	9	tax	tax	NOUN
ftr-479	900	10	regime	regime	NOUN
ftr-479	900	11	will	will	AUX
ftr-479	900	12	have	have	VERB
ftr-479	900	13	to	to	PART
ftr-479	900	14	deal	deal	VERB
ftr-479	900	15	with	with	ADP
ftr-479	900	16	the	the	DET
ftr-479	900	17	issues	issue	NOUN
ftr-479	900	18	of	of	ADP
ftr-479	900	19	when	when	SCONJ
ftr-479	900	20	entertainment	entertainment	NOUN
ftr-479	900	21	expenses,181	expenses,181	PROPN
ftr-479	900	22	travel	travel	NOUN
ftr-479	900	23	expenses	expense	NOUN
ftr-479	900	24	,	,	PUNCT
ftr-479	900	25	82	82	NUM
ftr-479	900	26	education	education	NOUN
ftr-479	900	27	expenses,'83	expenses,'83	AUX
ftr-479	900	28	job	job	NOUN
ftr-479	900	29	-	-	PUNCT
ftr-479	900	30	hunting	hunt	VERB
ftr-479	900	31	expenses,184	expenses,184	NOUN
ftr-479	900	32	and	and	CCONJ
ftr-479	900	33	moving	moving	NOUN
ftr-479	900	34	expenses85	expenses85	NOUN
ftr-479	900	35	are	be	AUX
ftr-479	900	36	sufficiently	sufficiently	ADV
ftr-479	900	37	distinguishable	distinguishable	ADJ
ftr-479	900	38	from	from	ADP
ftr-479	900	39	174	174	NUM
ftr-479	900	40	.	.	PUNCT
ftr-479	900	41	1	1	NUM
ftr-479	900	42	treas	trea	NOUN
ftr-479	900	43	.	.	PUNCT
ftr-479	901	1	dep't	dep't	PROPN
ftr-479	901	2	,	,	PUNCT
ftr-479	901	3	supra	supra	ADJ
ftr-479	901	4	note	note	NOUN
ftr-479	901	5	4	4	NUM
ftr-479	901	6	,	,	PUNCT
ftr-479	901	7	at	at	ADP
ftr-479	901	8	192	192	NUM
ftr-479	901	9	;	;	PUNCT
ftr-479	901	10	bradford	bradford	NOUN
ftr-479	901	11	,	,	PUNCT
ftr-479	901	12	supra	supra	PROPN
ftr-479	901	13	note	note	PROPN
ftr-479	901	14	1	1	NUM
ftr-479	901	15	,	,	PUNCT
ftr-479	901	16	at	at	ADP
ftr-479	901	17	82	82	NUM
ftr-479	901	18	;	;	PUNCT
ftr-479	901	19	supra	supra	ADJ
ftr-479	901	20	text	text	NOUN
ftr-479	901	21	accompanying	accompanying	ADJ
ftr-479	901	22	notes	note	NOUN
ftr-479	901	23	126	126	NUM
ftr-479	901	24	-	-	SYM
ftr-479	901	25	27	27	NUM
ftr-479	901	26	.	.	PUNCT
ftr-479	902	1	175	175	NUM
ftr-479	902	2	.	.	PUNCT
ftr-479	903	1	unamerican	unamerican	ADJ
ftr-479	903	2	spirit	spirit	PROPN
ftr-479	903	3	,	,	PUNCT
ftr-479	903	4	supra	supra	PROPN
ftr-479	903	5	note	note	PROPN
ftr-479	903	6	138	138	NUM
ftr-479	903	7	,	,	PUNCT
ftr-479	903	8	at	at	ADP
ftr-479	903	9	290	290	NUM
ftr-479	903	10	.	.	PUNCT
ftr-479	903	11	176	176	NUM
ftr-479	903	12	.	.	PUNCT
ftr-479	904	1	see	see	VERB
ftr-479	904	2	bradford	bradford	NOUN
ftr-479	904	3	,	,	PUNCT
ftr-479	904	4	supra	supra	PROPN
ftr-479	904	5	note	note	PROPN
ftr-479	904	6	1	1	NUM
ftr-479	904	7	,	,	PUNCT
ftr-479	904	8	at	at	ADP
ftr-479	904	9	82	82	NUM
ftr-479	904	10	-	-	SYM
ftr-479	904	11	84	84	NUM
ftr-479	904	12	;	;	PUNCT
ftr-479	904	13	christian	christian	PROPN
ftr-479	904	14	&	&	CCONJ
ftr-479	904	15	schutzer	schutzer	PROPN
ftr-479	904	16	,	,	PUNCT
ftr-479	904	17	supra	supra	PROPN
ftr-479	904	18	note	note	NOUN
ftr-479	904	19	120	120	NUM
ftr-479	904	20	,	,	PUNCT
ftr-479	904	21	at	at	ADP
ftr-479	904	22	1505	1505	NUM
ftr-479	904	23	;	;	PUNCT
ftr-479	904	24	nunn	nunn	PROPN
ftr-479	904	25	-	-	PUNCT
ftr-479	904	26	domenici	domenici	PROPN
ftr-479	904	27	report	report	NOUN
ftr-479	904	28	,	,	PUNCT
ftr-479	904	29	supra	supra	PROPN
ftr-479	904	30	note	note	NOUN
ftr-479	904	31	123	123	NUM
ftr-479	904	32	,	,	PUNCT
ftr-479	904	33	at	at	ADP
ftr-479	904	34	99	99	NUM
ftr-479	904	35	.	.	NOUN
ftr-479	904	36	177	177	NUM
ftr-479	904	37	.	.	PUNCT
ftr-479	905	1	see	see	VERB
ftr-479	905	2	graetz	graetz	PROPN
ftr-479	905	3	,	,	PUNCT
ftr-479	905	4	supra	supra	PROPN
ftr-479	905	5	note	note	NOUN
ftr-479	905	6	136	136	NUM
ftr-479	905	7	,	,	PUNCT
ftr-479	905	8	at	at	ADP
ftr-479	905	9	1585	1585	NUM
ftr-479	905	10	,	,	PUNCT
ftr-479	905	11	1595	1595	NUM
ftr-479	905	12	.	.	PUNCT
ftr-479	906	1	178	178	NUM
ftr-479	906	2	.	.	PUNCT
ftr-479	907	1	see	see	VERB
ftr-479	907	2	i	i	PRON
ftr-479	907	3	d.	d.	PROPN
ftr-479	907	4	at	at	ADP
ftr-479	907	5	1588	1588	NUM
ftr-479	907	6	-	-	SYM
ftr-479	907	7	91	91	NUM
ftr-479	907	8	;	;	PUNCT
ftr-479	908	1	william	william	PROPN
ftr-479	908	2	d.	d.	PROPN
ftr-479	908	3	andrews	andrews	PROPN
ftr-479	908	4	,	,	PUNCT
ftr-479	908	5	a	a	DET
ftr-479	908	6	consumption	consumption	NOUN
ftr-479	908	7	-	-	PUNCT
ftr-479	908	8	type	type	NOUN
ftr-479	908	9	or	or	CCONJ
ftr-479	908	10	cash	cash	NOUN
ftr-479	908	11	flow	flow	NOUN
ftr-479	908	12	personal	personal	ADJ
ftr-479	908	13	income	income	NOUN
ftr-479	908	14	tax	tax	NOUN
ftr-479	908	15	,	,	PUNCT
ftr-479	908	16	87	87	NUM
ftr-479	908	17	harv	harv	NOUN
ftr-479	908	18	.	.	PUNCT
ftr-479	909	1	l.	l.	PROPN
ftr-479	909	2	rev	rev	PROPN
ftr-479	909	3	.	.	PROPN
ftr-479	909	4	1113	1113	NUM
ftr-479	909	5	,	,	PUNCT
ftr-479	909	6	1151	1151	NUM
ftr-479	909	7	(	(	PUNCT
ftr-479	909	8	1974	1974	NUM
ftr-479	909	9	)	)	PUNCT
ftr-479	909	10	.	.	PUNCT
ftr-479	910	1	see	see	VERB
ftr-479	910	2	also	also	ADV
ftr-479	910	3	1	1	NUM
ftr-479	910	4	treas	trea	NOUN
ftr-479	910	5	.	.	PUNCT
ftr-479	911	1	dep't	dep't	PROPN
ftr-479	911	2	,	,	PUNCT
ftr-479	911	3	supra	supra	ADJ
ftr-479	911	4	note	note	NOUN
ftr-479	911	5	4	4	NUM
ftr-479	911	6	,	,	PUNCT
ftr-479	911	7	at	at	ADP
ftr-479	911	8	191	191	NUM
ftr-479	911	9	;	;	PUNCT
ftr-479	911	10	bradford	bradford	NOUN
ftr-479	911	11	,	,	PUNCT
ftr-479	911	12	supra	supra	PROPN
ftr-479	911	13	note	note	PROPN
ftr-479	911	14	1	1	NUM
ftr-479	911	15	,	,	PUNCT
ftr-479	911	16	at	at	ADP
ftr-479	911	17	82	82	NUM
ftr-479	911	18	.	.	PUNCT
ftr-479	911	19	179	179	NUM
ftr-479	911	20	.	.	PUNCT
ftr-479	912	1	see	see	VERB
ftr-479	912	2	supra	supra	PROPN
ftr-479	912	3	notes	note	VERB
ftr-479	912	4	137	137	NUM
ftr-479	912	5	-	-	SYM
ftr-479	912	6	38	38	NUM
ftr-479	912	7	.	.	PUNCT
ftr-479	913	1	180	180	NUM
ftr-479	913	2	.	.	PUNCT
ftr-479	914	1	see	see	VERB
ftr-479	914	2	graetz	graetz	PROPN
ftr-479	914	3	,	,	PUNCT
ftr-479	914	4	supra	supra	PROPN
ftr-479	914	5	note	note	NOUN
ftr-479	914	6	136	136	NUM
ftr-479	914	7	,	,	PUNCT
ftr-479	914	8	at	at	ADP
ftr-479	914	9	1588	1588	NUM
ftr-479	914	10	-	-	SYM
ftr-479	914	11	91	91	NUM
ftr-479	914	12	.	.	PUNCT
ftr-479	915	1	181	181	NUM
ftr-479	915	2	.	.	PUNCT
ftr-479	916	1	see	see	VERB
ftr-479	916	2	irc	irc	PROPN
ftr-479	916	3	§	§	PROPN
ftr-479	916	4	274(a	274(a	PROPN
ftr-479	916	5	)	)	PUNCT
ftr-479	916	6	,	,	PUNCT
ftr-479	916	7	(	(	PUNCT
ftr-479	916	8	d	d	NOUN
ftr-479	916	9	)	)	PUNCT
ftr-479	916	10	,	,	PUNCT
ftr-479	916	11	(	(	PUNCT
ftr-479	916	12	e	e	NOUN
ftr-479	916	13	)	)	PUNCT
ftr-479	916	14	.	.	PUNCT
ftr-479	917	1	182	182	NUM
ftr-479	917	2	.	.	PUNCT
ftr-479	918	1	see	see	VERB
ftr-479	918	2	irc	irc	PROPN
ftr-479	918	3	§	§	PROPN
ftr-479	918	4	§	§	PROPN
ftr-479	918	5	162(a)(2	162(a)(2	NOUN
ftr-479	918	6	)	)	PUNCT
ftr-479	918	7	,	,	PUNCT
ftr-479	918	8	274(c	274(c	PROPN
ftr-479	918	9	)	)	PUNCT
ftr-479	918	10	,	,	PUNCT
ftr-479	918	11	(	(	PUNCT
ftr-479	918	12	h	h	NOUN
ftr-479	918	13	)	)	PUNCT
ftr-479	918	14	.	.	PUNCT
ftr-479	919	1	183	183	NUM
ftr-479	919	2	.	.	PUNCT
ftr-479	920	1	see	see	VERB
ftr-479	920	2	regs	reg	NOUN
ftr-479	920	3	.	.	PUNCT
ftr-479	921	1	§	§	PROPN
ftr-479	921	2	1.162	1.162	NUM
ftr-479	921	3	-	-	SYM
ftr-479	921	4	5	5	NUM
ftr-479	921	5	.	.	PUNCT
ftr-479	921	6	184	184	NUM
ftr-479	921	7	.	.	PUNCT
ftr-479	922	1	see	see	AUX
ftr-479	922	2	rev	rev	PROPN
ftr-479	922	3	.	.	PROPN
ftr-479	923	1	rul	rul	NOUN
ftr-479	923	2	.	.	PUNCT
ftr-479	924	1	75	75	NUM
ftr-479	924	2	-	-	SYM
ftr-479	924	3	120	120	NUM
ftr-479	924	4	,	,	PUNCT
ftr-479	924	5	1975	1975	NUM
ftr-479	924	6	-	-	SYM
ftr-479	924	7	1	1	NUM
ftr-479	924	8	c.b	c.b	PROPN
ftr-479	924	9	.	.	PROPN
ftr-479	924	10	55	55	NUM
ftr-479	924	11	.	.	X
ftr-479	924	12	185	185	NUM
ftr-479	924	13	.	.	PUNCT
ftr-479	925	1	see	see	VERB
ftr-479	925	2	irc	irc	PROPN
ftr-479	925	3	§	§	PROPN
ftr-479	925	4	217	217	NUM
ftr-479	925	5	.	.	PUNCT
ftr-479	926	1	[	[	X
ftr-479	926	2	val	val	X
ftr-479	926	3	2:7	2:7	NUM
ftr-479	926	4	scoping	scope	VERB
ftr-479	926	5	out	out	ADP
ftr-479	926	6	the	the	DET
ftr-479	926	7	uncertain	uncertain	ADJ
ftr-479	926	8	simplification	simplification	NOUN
ftr-479	926	9	effects	effect	NOUN
ftr-479	926	10	consumption	consumption	NOUN
ftr-479	926	11	outlays	outlay	NOUN
ftr-479	926	12	to	to	PART
ftr-479	926	13	be	be	AUX
ftr-479	926	14	deductible	deductible	ADJ
ftr-479	926	15	.	.	PUNCT
ftr-479	926	16	'	'	PUNCT
ftr-479	927	1	6	6	NUM
ftr-479	927	2	similarly	similarly	ADV
ftr-479	927	3	,	,	PUNCT
ftr-479	927	4	under	under	ADP
ftr-479	927	5	the	the	DET
ftr-479	927	6	consumed	consume	VERB
ftr-479	927	7	income	income	NOUN
ftr-479	927	8	tax	tax	NOUN
ftr-479	927	9	it	it	PRON
ftr-479	927	10	will	will	AUX
ftr-479	927	11	have	have	VERB
ftr-479	927	12	to	to	PART
ftr-479	927	13	be	be	AUX
ftr-479	927	14	determined	determine	VERB
ftr-479	927	15	when	when	SCONJ
ftr-479	927	16	items	item	NOUN
ftr-479	927	17	furnished	furnish	VERB
ftr-479	927	18	to	to	PART
ftr-479	927	19	,	,	PUNCT
ftr-479	927	20	and	and	CCONJ
ftr-479	927	21	consumed	consume	VERB
ftr-479	927	22	by	by	ADP
ftr-479	927	23	,	,	PUNCT
ftr-479	927	24	an	an	DET
ftr-479	927	25	employee	employee	NOUN
ftr-479	927	26	for	for	ADP
ftr-479	927	27	the	the	DET
ftr-479	927	28	convenience	convenience	NOUN
ftr-479	927	29	of	of	ADP
ftr-479	927	30	the	the	DET
ftr-479	927	31	employer	employer	NOUN
ftr-479	927	32	,	,	PUNCT
ftr-479	927	33	such	such	ADJ
ftr-479	927	34	as	as	ADP
ftr-479	927	35	sleeping	sleep	VERB
ftr-479	927	36	quarters	quarter	NOUN
ftr-479	927	37	on	on	ADP
ftr-479	927	38	the	the	DET
ftr-479	927	39	employer	employer	NOUN
ftr-479	927	40	's	's	PART
ftr-479	927	41	business	business	NOUN
ftr-479	927	42	premises	premise	NOUN
ftr-479	927	43	,	,	PUNCT
ftr-479	927	44	are	be	AUX
ftr-479	927	45	so	so	ADV
ftr-479	927	46	unlike	unlike	ADP
ftr-479	927	47	ordinary	ordinary	ADJ
ftr-479	927	48	consumption	consumption	NOUN
ftr-479	927	49	that	that	SCONJ
ftr-479	927	50	they	they	PRON
ftr-479	927	51	should	should	AUX
ftr-479	927	52	be	be	AUX
ftr-479	927	53	excluded	exclude	VERB
ftr-479	927	54	from	from	ADP
ftr-479	927	55	the	the	DET
ftr-479	927	56	tax	tax	NOUN
ftr-479	927	57	base	base	NOUN
ftr-479	927	58	.	.	PUNCT
ftr-479	927	59	'	'	PUNCT
ftr-479	927	60	"	"	PUNCT
ftr-479	927	61	under	under	ADP
ftr-479	927	62	the	the	DET
ftr-479	927	63	accretion	accretion	NOUN
ftr-479	927	64	income	income	NOUN
ftr-479	927	65	tax	tax	NOUN
ftr-479	927	66	,	,	PUNCT
ftr-479	927	67	all	all	PRON
ftr-479	927	68	of	of	ADP
ftr-479	927	69	these	these	DET
ftr-479	927	70	issues	issue	NOUN
ftr-479	927	71	have	have	AUX
ftr-479	927	72	provided	provide	VERB
ftr-479	927	73	profitable	profitable	ADJ
ftr-479	927	74	employment	employment	NOUN
ftr-479	927	75	for	for	ADP
ftr-479	927	76	lawyers	lawyer	NOUN
ftr-479	927	77	and	and	CCONJ
ftr-479	927	78	accountants	accountant	NOUN
ftr-479	927	79	and	and	CCONJ
ftr-479	927	80	burdens	burden	NOUN
ftr-479	927	81	for	for	ADP
ftr-479	927	82	taxpayers	taxpayer	NOUN
ftr-479	927	83	and	and	CCONJ
ftr-479	927	84	the	the	DET
ftr-479	927	85	irs	irs	PROPN
ftr-479	927	86	,	,	PUNCT
ftr-479	927	87	and	and	CCONJ
ftr-479	927	88	they	they	PRON
ftr-479	927	89	would	would	AUX
ftr-479	927	90	seem	seem	VERB
ftr-479	927	91	to	to	PART
ftr-479	927	92	be	be	AUX
ftr-479	927	93	equally	equally	ADV
ftr-479	927	94	alive	alive	ADJ
ftr-479	927	95	in	in	ADP
ftr-479	927	96	a	a	DET
ftr-479	927	97	consumed	consume	VERB
ftr-479	927	98	income	income	NOUN
ftr-479	927	99	tax	tax	NOUN
ftr-479	927	100	world	world	NOUN
ftr-479	927	101	.	.	PUNCT
ftr-479	927	102	'	'	PUNCT
ftr-479	928	1	7	7	NUM
ftr-479	928	2	.	.	PUNCT
ftr-479	928	3	long	long	ADV
ftr-479	928	4	-	-	PUNCT
ftr-479	928	5	lived	live	VERB
ftr-479	928	6	consuner	consuner	NOUN
ftr-479	928	7	assets.-the	assets.-the	DET
ftr-479	928	8	proper	proper	ADJ
ftr-479	928	9	treatment	treatment	NOUN
ftr-479	928	10	under	under	ADP
ftr-479	928	11	a	a	DET
ftr-479	928	12	consumed	consume	VERB
ftr-479	928	13	income	income	NOUN
ftr-479	928	14	tax	tax	NOUN
ftr-479	928	15	of	of	ADP
ftr-479	928	16	consumer	consumer	NOUN
ftr-479	928	17	durables	durable	NOUN
ftr-479	928	18	and	and	CCONJ
ftr-479	928	19	owner	owner	NOUN
ftr-479	928	20	-	-	PUNCT
ftr-479	928	21	occupied	occupy	VERB
ftr-479	928	22	housing	housing	NOUN
ftr-479	928	23	(	(	PUNCT
ftr-479	928	24	long	long	ADV
ftr-479	928	25	-	-	PUNCT
ftr-479	928	26	lived	live	VERB
ftr-479	928	27	consumer	consumer	NOUN
ftr-479	928	28	assets	asset	NOUN
ftr-479	928	29	)	)	PUNCT
ftr-479	928	30	is	be	AUX
ftr-479	928	31	an	an	DET
ftr-479	928	32	enduring	endure	VERB
ftr-479	928	33	conundrum	conundrum	NOUN
ftr-479	928	34	with	with	ADP
ftr-479	928	35	two	two	NUM
ftr-479	928	36	solutions	solution	NOUN
ftr-479	928	37	,	,	PUNCT
ftr-479	928	38	one	one	NUM
ftr-479	928	39	of	of	ADP
ftr-479	928	40	which	which	PRON
ftr-479	928	41	is	be	AUX
ftr-479	928	42	theoretically	theoretically	ADV
ftr-479	928	43	correct	correct	ADJ
ftr-479	928	44	but	but	CCONJ
ftr-479	928	45	impractical	impractical	ADJ
ftr-479	928	46	and	and	CCONJ
ftr-479	928	47	the	the	DET
ftr-479	928	48	other	other	ADJ
ftr-479	928	49	of	of	ADP
ftr-479	928	50	which	which	PRON
ftr-479	928	51	is	be	AUX
ftr-479	928	52	regarded	regard	VERB
ftr-479	928	53	as	as	ADP
ftr-479	928	54	an	an	DET
ftr-479	928	55	acceptable	acceptable	ADJ
ftr-479	928	56	alternative	alternative	NOUN
ftr-479	928	57	in	in	ADP
ftr-479	928	58	a	a	DET
ftr-479	928	59	world	world	NOUN
ftr-479	928	60	requiring	require	VERB
ftr-479	928	61	practical	practical	ADJ
ftr-479	928	62	results	result	NOUN
ftr-479	928	63	.	.	PUNCT
ftr-479	929	1	the	the	DET
ftr-479	929	2	theoretically	theoretically	ADV
ftr-479	929	3	correct	correct	ADJ
ftr-479	929	4	solution	solution	NOUN
ftr-479	929	5	is	be	AUX
ftr-479	929	6	to	to	PART
ftr-479	929	7	treat	treat	VERB
ftr-479	929	8	a	a	DET
ftr-479	929	9	long	long	ADV
ftr-479	929	10	-	-	PUNCT
ftr-479	929	11	lived	live	VERB
ftr-479	929	12	consumer	consumer	NOUN
ftr-479	929	13	asset	asset	NOUN
ftr-479	929	14	like	like	ADP
ftr-479	929	15	any	any	DET
ftr-479	929	16	other	other	ADJ
ftr-479	929	17	income	income	NOUN
ftr-479	929	18	-	-	PUNCT
ftr-479	929	19	producing	produce	VERB
ftr-479	929	20	property	property	NOUN
ftr-479	929	21	,	,	PUNCT
ftr-479	929	22	allowing	allow	VERB
ftr-479	929	23	a	a	DET
ftr-479	929	24	deduction	deduction	NOUN
ftr-479	929	25	for	for	ADP
ftr-479	929	26	its	its	PRON
ftr-479	929	27	cost	cost	NOUN
ftr-479	929	28	but	but	CCONJ
ftr-479	929	29	taxing	tax	VERB
ftr-479	929	30	the	the	DET
ftr-479	929	31	income	income	NOUN
ftr-479	929	32	flow	flow	NOUN
ftr-479	929	33	(	(	PUNCT
ftr-479	929	34	the	the	DET
ftr-479	929	35	consumption	consumption	NOUN
ftr-479	929	36	benefits	benefit	NOUN
ftr-479	929	37	)	)	PUNCT
ftr-479	929	38	from	from	ADP
ftr-479	929	39	the	the	DET
ftr-479	929	40	asset	asset	NOUN
ftr-479	929	41	.	.	PUNCT
ftr-479	930	1	this	this	DET
ftr-479	930	2	approach	approach	NOUN
ftr-479	930	3	relieves	relieve	VERB
ftr-479	930	4	the	the	DET
ftr-479	930	5	purchaser	purchaser	NOUN
ftr-479	930	6	from	from	ADP
ftr-479	930	7	paying	pay	VERB
ftr-479	930	8	tax	tax	NOUN
ftr-479	930	9	when	when	SCONJ
ftr-479	930	10	the	the	DET
ftr-479	930	11	asset	asset	NOUN
ftr-479	930	12	is	be	AUX
ftr-479	930	13	acquired	acquire	VERB
ftr-479	930	14	,	,	PUNCT
ftr-479	930	15	but	but	CCONJ
ftr-479	930	16	it	it	PRON
ftr-479	930	17	requires	require	VERB
ftr-479	930	18	an	an	DET
ftr-479	930	19	annual	annual	ADJ
ftr-479	930	20	inclusion	inclusion	NOUN
ftr-479	930	21	in	in	ADP
ftr-479	930	22	the	the	DET
ftr-479	930	23	tax	tax	NOUN
ftr-479	930	24	base	base	NOUN
ftr-479	930	25	of	of	ADP
ftr-479	930	26	an	an	DET
ftr-479	930	27	imputed	impute	VERB
ftr-479	930	28	flow	flow	NOUN
ftr-479	930	29	of	of	ADP
ftr-479	930	30	consumption	consumption	NOUN
ftr-479	930	31	benefits	benefit	NOUN
ftr-479	930	32	from	from	ADP
ftr-479	930	33	the	the	DET
ftr-479	930	34	asset	asset	NOUN
ftr-479	930	35	.	.	PUNCT
ftr-479	931	1	since	since	SCONJ
ftr-479	931	2	the	the	DET
ftr-479	931	3	imputed	impute	VERB
ftr-479	931	4	amount	amount	NOUN
ftr-479	931	5	is	be	AUX
ftr-479	931	6	immediately	immediately	ADV
ftr-479	931	7	consumed	consume	VERB
ftr-479	931	8	through	through	ADP
ftr-479	931	9	personal	personal	ADJ
ftr-479	931	10	use	use	NOUN
ftr-479	931	11	of	of	ADP
ftr-479	931	12	the	the	DET
ftr-479	931	13	asset	asset	NOUN
ftr-479	931	14	,	,	PUNCT
ftr-479	931	15	there	there	PRON
ftr-479	931	16	would	would	AUX
ftr-479	931	17	be	be	AUX
ftr-479	931	18	no	no	DET
ftr-479	931	19	savings	saving	NOUN
ftr-479	931	20	deduction	deduction	NOUN
ftr-479	931	21	to	to	PART
ftr-479	931	22	offset	offset	VERB
ftr-479	931	23	its	its	PRON
ftr-479	931	24	inclusion	inclusion	NOUN
ftr-479	931	25	in	in	ADP
ftr-479	931	26	gross	gross	ADJ
ftr-479	931	27	income	income	NOUN
ftr-479	931	28	.	.	PUNCT
ftr-479	932	1	if	if	SCONJ
ftr-479	932	2	the	the	DET
ftr-479	932	3	asset	asset	NOUN
ftr-479	932	4	were	be	AUX
ftr-479	932	5	ultimately	ultimately	ADV
ftr-479	932	6	sold	sell	VERB
ftr-479	932	7	,	,	PUNCT
ftr-479	932	8	the	the	DET
ftr-479	932	9	proceeds	proceed	NOUN
ftr-479	932	10	would	would	AUX
ftr-479	932	11	be	be	AUX
ftr-479	932	12	included	include	VERB
ftr-479	932	13	in	in	ADP
ftr-479	932	14	gross	gross	ADJ
ftr-479	932	15	income	income	NOUN
ftr-479	932	16	for	for	ADP
ftr-479	932	17	the	the	DET
ftr-479	932	18	year	year	NOUN
ftr-479	932	19	of	of	ADP
ftr-479	932	20	the	the	DET
ftr-479	932	21	sale.189	sale.189	NOUN
ftr-479	932	22	unfortunately	unfortunately	ADV
ftr-479	932	23	,	,	PUNCT
ftr-479	932	24	this	this	DET
ftr-479	932	25	approach	approach	NOUN
ftr-479	932	26	collides	collide	VERB
ftr-479	932	27	with	with	ADP
ftr-479	932	28	the	the	DET
ftr-479	932	29	long	long	ADV
ftr-479	932	30	-	-	PUNCT
ftr-479	932	31	standing	stand	VERB
ftr-479	932	32	expectation	expectation	NOUN
ftr-479	932	33	that	that	PRON
ftr-479	932	34	imputed	impute	VERB
ftr-479	932	35	income	income	NOUN
ftr-479	932	36	from	from	ADP
ftr-479	932	37	the	the	DET
ftr-479	932	38	use	use	NOUN
ftr-479	932	39	of	of	ADP
ftr-479	932	40	consumer	consumer	NOUN
ftr-479	932	41	assets	asset	NOUN
ftr-479	932	42	will	will	AUX
ftr-479	932	43	not	not	PART
ftr-479	932	44	be	be	AUX
ftr-479	932	45	taxed	tax	VERB
ftr-479	932	46	,	,	PUNCT
ftr-479	932	47	particularly	particularly	ADV
ftr-479	932	48	when	when	SCONJ
ftr-479	932	49	the	the	DET
ftr-479	932	50	asset	asset	NOUN
ftr-479	932	51	is	be	AUX
ftr-479	932	52	the	the	DET
ftr-479	932	53	sacrosanct	sacrosanct	ADJ
ftr-479	932	54	family	family	NOUN
ftr-479	932	55	residence	residence	NOUN
ftr-479	932	56	.	.	PUNCT
ftr-479	933	1	taxpayer	taxpayer	NOUN
ftr-479	933	2	opposition	opposition	NOUN
ftr-479	933	3	would	would	AUX
ftr-479	933	4	likely	likely	ADV
ftr-479	933	5	be	be	AUX
ftr-479	933	6	heightened	heighten	VERB
ftr-479	933	7	by	by	ADP
ftr-479	933	8	the	the	DET
ftr-479	933	9	lack	lack	NOUN
ftr-479	933	10	of	of	ADP
ftr-479	933	11	any	any	DET
ftr-479	933	12	associated	associated	ADJ
ftr-479	933	13	cash	cash	NOUN
ftr-479	933	14	-	-	PUNCT
ftr-479	933	15	flow	flow	NOUN
ftr-479	933	16	from	from	ADP
ftr-479	933	17	which	which	PRON
ftr-479	933	18	tax	tax	NOUN
ftr-479	933	19	on	on	ADP
ftr-479	933	20	imputed	impute	VERB
ftr-479	933	21	consumption	consumption	NOUN
ftr-479	933	22	benefits	benefit	NOUN
ftr-479	933	23	could	could	AUX
ftr-479	933	24	be	be	AUX
ftr-479	933	25	paid	pay	VERB
ftr-479	933	26	and	and	CCONJ
ftr-479	933	27	by	by	ADP
ftr-479	933	28	the	the	DET
ftr-479	933	29	fact	fact	NOUN
ftr-479	933	30	that	that	SCONJ
ftr-479	933	31	valuation	valuation	NOUN
ftr-479	933	32	of	of	ADP
ftr-479	933	33	those	those	DET
ftr-479	933	34	benefits	benefit	NOUN
ftr-479	933	35	would	would	AUX
ftr-479	933	36	be	be	AUX
ftr-479	933	37	burdensome	burdensome	ADJ
ftr-479	933	38	and	and	CCONJ
ftr-479	933	39	complex	complex	ADJ
ftr-479	933	40	if	if	SCONJ
ftr-479	933	41	done	do	VERB
ftr-479	933	42	accurately	accurately	ADV
ftr-479	933	43	and	and	CCONJ
ftr-479	933	44	often	often	ADV
ftr-479	933	45	inaccurate	inaccurate	ADJ
ftr-479	933	46	if	if	SCONJ
ftr-479	933	47	done	do	VERB
ftr-479	933	48	by	by	ADP
ftr-479	933	49	reference	reference	NOUN
ftr-479	933	50	to	to	ADP
ftr-479	933	51	statistical	statistical	ADJ
ftr-479	933	52	averages	average	NOUN
ftr-479	933	53	or	or	CCONJ
ftr-479	933	54	returns	return	NOUN
ftr-479	933	55	on	on	ADP
ftr-479	933	56	financial	financial	ADJ
ftr-479	933	57	investments	investment	NOUN
ftr-479	933	58	.	.	PUNCT
ftr-479	934	1	'90	'90	NUM
ftr-479	934	2	the	the	DET
ftr-479	934	3	theoretically	theoretically	ADV
ftr-479	934	4	correct	correct	ADJ
ftr-479	934	5	approach	approach	NOUN
ftr-479	934	6	seems	seem	VERB
ftr-479	934	7	to	to	PART
ftr-479	934	8	have	have	VERB
ftr-479	934	9	no	no	DET
ftr-479	934	10	chance	chance	NOUN
ftr-479	934	11	of	of	ADP
ftr-479	934	12	adoption	adoption	NOUN
ftr-479	934	13	.	.	PUNCT
ftr-479	935	1	186	186	NUM
ftr-479	935	2	.	.	PUNCT
ftr-479	935	3	see	see	VERB
ftr-479	935	4	generally	generally	ADV
ftr-479	935	5	1	1	NUM
ftr-479	935	6	treas	trea	NOUN
ftr-479	935	7	.	.	PUNCT
ftr-479	936	1	dep't	dep't	PROPN
ftr-479	936	2	,	,	PUNCT
ftr-479	936	3	supra	supra	ADJ
ftr-479	936	4	note	note	NOUN
ftr-479	936	5	4	4	NUM
ftr-479	936	6	,	,	PUNCT
ftr-479	936	7	at	at	ADP
ftr-479	936	8	191	191	NUM
ftr-479	936	9	:	:	PUNCT
ftr-479	936	10	graetz	graetz	PROPN
ftr-479	936	11	.	.	PUNCT
ftr-479	937	1	supra	supra	PROPN
ftr-479	937	2	note	note	PROPN
ftr-479	937	3	136	136	NUM
ftr-479	937	4	,	,	PUNCT
ftr-479	937	5	at	at	ADP
ftr-479	937	6	1588	1588	NUM
ftr-479	937	7	-	-	SYM
ftr-479	937	8	91	91	NUM
ftr-479	937	9	.	.	PUNCT
ftr-479	938	1	187	187	NUM
ftr-479	938	2	.	.	PUNCT
ftr-479	939	1	see	see	VERB
ftr-479	939	2	irc	irc	PROPN
ftr-479	939	3	§	§	PROPN
ftr-479	939	4	119	119	NUM
ftr-479	939	5	;	;	PUNCT
ftr-479	939	6	christian	christian	PROPN
ftr-479	939	7	&	&	CCONJ
ftr-479	939	8	schutzer	schutzer	PROPN
ftr-479	939	9	,	,	PUNCT
ftr-479	939	10	supra	supra	PROPN
ftr-479	939	11	note	note	NOUN
ftr-479	939	12	120	120	NUM
ftr-479	939	13	,	,	PUNCT
ftr-479	939	14	at	at	ADP
ftr-479	939	15	1510	1510	NUM
ftr-479	939	16	.	.	PUNCT
ftr-479	940	1	188	188	NUM
ftr-479	940	2	.	.	PUNCT
ftr-479	941	1	see	see	VERB
ftr-479	941	2	graetz	graetz	PROPN
ftr-479	941	3	,	,	PUNCT
ftr-479	941	4	supra	supra	PROPN
ftr-479	941	5	note	note	NOUN
ftr-479	941	6	136	136	NUM
ftr-479	941	7	,	,	PUNCT
ftr-479	941	8	at	at	ADP
ftr-479	941	9	1585	1585	NUM
ftr-479	941	10	-	-	SYM
ftr-479	941	11	86	86	NUM
ftr-479	941	12	.	.	PUNCT
ftr-479	942	1	189	189	NUM
ftr-479	942	2	.	.	PUNCT
ftr-479	943	1	bradford	bradford	PROPN
ftr-479	943	2	,	,	PUNCT
ftr-479	943	3	supra	supra	PROPN
ftr-479	943	4	note	note	PROPN
ftr-479	943	5	1	1	NUM
ftr-479	943	6	,	,	PUNCT
ftr-479	943	7	at	at	ADP
ftr-479	943	8	85	85	NUM
ftr-479	943	9	;	;	PUNCT
ftr-479	943	10	andrews	andrews	PROPN
ftr-479	943	11	,	,	PUNCT
ftr-479	943	12	supra	supra	PROPN
ftr-479	943	13	note	note	NOUN
ftr-479	943	14	178	178	NUM
ftr-479	943	15	.	.	PUNCT
ftr-479	944	1	at	at	ADP
ftr-479	944	2	1155	1155	NUM
ftr-479	944	3	-	-	SYM
ftr-479	944	4	58	58	NUM
ftr-479	944	5	,	,	PUNCT
ftr-479	944	6	graetz	graetz	NOUN
ftr-479	944	7	,	,	PUNCT
ftr-479	944	8	supra	supra	PROPN
ftr-479	944	9	note	note	NOUN
ftr-479	944	10	136	136	NUM
ftr-479	944	11	,	,	PUNCT
ftr-479	944	12	at	at	ADP
ftr-479	944	13	1599	1599	NUM
ftr-479	944	14	,	,	PUNCT
ftr-479	944	15	1614	1614	NUM
ftr-479	944	16	,	,	PUNCT
ftr-479	944	17	1620	1620	NUM
ftr-479	944	18	.	.	PUNCT
ftr-479	945	1	190	190	NUM
ftr-479	945	2	.	.	PUNCT
ftr-479	946	1	see	see	VERB
ftr-479	946	2	generally	generally	ADV
ftr-479	946	3	i	i	PRON
ftr-479	946	4	treas	trea	NOUN
ftr-479	946	5	.	.	PUNCT
ftr-479	947	1	dep't	dep't	PROPN
ftr-479	947	2	,	,	PUNCT
ftr-479	947	3	supra	supra	PROPN
ftr-479	947	4	note	note	NOUN
ftr-479	947	5	4	4	NUM
ftr-479	947	6	.	.	PUNCT
ftr-479	947	7	at	at	ADP
ftr-479	947	8	201	201	NUM
ftr-479	947	9	;	;	PUNCT
ftr-479	947	10	bradford	bradford	NOUN
ftr-479	947	11	,	,	PUNCT
ftr-479	947	12	supra	supra	PROPN
ftr-479	947	13	note	note	PROPN
ftr-479	947	14	1	1	NUM
ftr-479	947	15	,	,	PUNCT
ftr-479	947	16	at	at	ADP
ftr-479	947	17	85	85	NUM
ftr-479	947	18	;	;	PUNCT
ftr-479	947	19	andrews	andrews	PROPN
ftr-479	947	20	,	,	PUNCT
ftr-479	947	21	supra	supra	PROPN
ftr-479	947	22	note	note	PROPN
ftr-479	947	23	178	178	NUM
ftr-479	947	24	,	,	PUNCT
ftr-479	947	25	at	at	ADP
ftr-479	947	26	1155	1155	NUM
ftr-479	947	27	-	-	SYM
ftr-479	947	28	56	56	NUM
ftr-479	947	29	;	;	PUNCT
ftr-479	947	30	graetz	graetz	NOUN
ftr-479	947	31	,	,	PUNCT
ftr-479	947	32	supra	supra	PROPN
ftr-479	947	33	note	note	NOUN
ftr-479	947	34	136	136	NUM
ftr-479	947	35	,	,	PUNCT
ftr-479	947	36	at	at	ADP
ftr-479	947	37	1614	1614	NUM
ftr-479	947	38	,	,	PUNCT
ftr-479	947	39	1621	1621	NUM
ftr-479	947	40	.	.	PUNCT
ftr-479	948	1	19951	19951	NUM
ftr-479	948	2	florida	florida	PROPN
ftr-479	948	3	tax	tax	PROPN
ftr-479	948	4	review	review	NOUN
ftr-479	948	5	the	the	DET
ftr-479	948	6	alternative	alternative	NOUN
ftr-479	948	7	is	be	AUX
ftr-479	948	8	essentially	essentially	ADV
ftr-479	948	9	the	the	DET
ftr-479	948	10	flip	flip	ADJ
ftr-479	948	11	side	side	NOUN
ftr-479	948	12	of	of	ADP
ftr-479	948	13	theoretical	theoretical	ADJ
ftr-479	948	14	correctness	correctness	NOUN
ftr-479	948	15	-	-	PUNCT
ftr-479	948	16	allow	allow	VERB
ftr-479	948	17	no	no	DET
ftr-479	948	18	deduction	deduction	NOUN
ftr-479	948	19	for	for	ADP
ftr-479	948	20	the	the	DET
ftr-479	948	21	cost	cost	NOUN
ftr-479	948	22	of	of	ADP
ftr-479	948	23	a	a	DET
ftr-479	948	24	long	long	ADV
ftr-479	948	25	-	-	PUNCT
ftr-479	948	26	lived	live	VERB
ftr-479	948	27	consumer	consumer	NOUN
ftr-479	948	28	asset	asset	NOUN
ftr-479	948	29	but	but	CCONJ
ftr-479	948	30	exclude	exclude	VERB
ftr-479	948	31	from	from	ADP
ftr-479	948	32	gross	gross	ADJ
ftr-479	948	33	income	income	NOUN
ftr-479	948	34	both	both	CCONJ
ftr-479	948	35	the	the	DET
ftr-479	948	36	flow	flow	NOUN
ftr-479	948	37	of	of	ADP
ftr-479	948	38	consumption	consumption	NOUN
ftr-479	948	39	benefits	benefit	NOUN
ftr-479	948	40	from	from	ADP
ftr-479	948	41	the	the	DET
ftr-479	948	42	asset	asset	NOUN
ftr-479	948	43	and	and	CCONJ
ftr-479	948	44	the	the	DET
ftr-479	948	45	proceeds	proceed	NOUN
ftr-479	948	46	of	of	ADP
ftr-479	948	47	its	its	PRON
ftr-479	948	48	eventual	eventual	ADJ
ftr-479	948	49	sale	sale	NOUN
ftr-479	948	50	.	.	PUNCT
ftr-479	949	1	thus	thus	ADV
ftr-479	949	2	,	,	PUNCT
ftr-479	949	3	if	if	SCONJ
ftr-479	949	4	the	the	DET
ftr-479	949	5	acquisition	acquisition	NOUN
ftr-479	949	6	of	of	ADP
ftr-479	949	7	a	a	DET
ftr-479	949	8	car	car	NOUN
ftr-479	949	9	or	or	CCONJ
ftr-479	949	10	residence	residence	NOUN
ftr-479	949	11	is	be	AUX
ftr-479	949	12	financed	finance	VERB
ftr-479	949	13	from	from	ADP
ftr-479	949	14	current	current	ADJ
ftr-479	949	15	earnings	earning	NOUN
ftr-479	949	16	,	,	PUNCT
ftr-479	949	17	no	no	DET
ftr-479	949	18	purchase	purchase	NOUN
ftr-479	949	19	deduction	deduction	NOUN
ftr-479	949	20	would	would	AUX
ftr-479	949	21	shelter	shelter	VERB
ftr-479	949	22	those	those	DET
ftr-479	949	23	receipts	receipt	NOUN
ftr-479	949	24	from	from	ADP
ftr-479	949	25	immediate	immediate	ADJ
ftr-479	949	26	taxation	taxation	NOUN
ftr-479	949	27	.	.	PUNCT
ftr-479	950	1	if	if	SCONJ
ftr-479	950	2	the	the	DET
ftr-479	950	3	purchase	purchase	NOUN
ftr-479	950	4	is	be	AUX
ftr-479	950	5	financed	finance	VERB
ftr-479	950	6	from	from	ADP
ftr-479	950	7	savings	saving	NOUN
ftr-479	950	8	,	,	PUNCT
ftr-479	950	9	the	the	DET
ftr-479	950	10	consumer	consumer	NOUN
ftr-479	950	11	would	would	AUX
ftr-479	950	12	have	have	VERB
ftr-479	950	13	a	a	DET
ftr-479	950	14	large	large	ADJ
ftr-479	950	15	,	,	PUNCT
ftr-479	950	16	taxable	taxable	ADJ
ftr-479	950	17	withdrawal	withdrawal	NOUN
ftr-479	950	18	from	from	ADP
ftr-479	950	19	savings	saving	NOUN
ftr-479	950	20	,	,	PUNCT
ftr-479	950	21	but	but	CCONJ
ftr-479	950	22	no	no	DET
ftr-479	950	23	offsetting	offset	VERB
ftr-479	950	24	purchase	purchase	NOUN
ftr-479	950	25	deduction	deduction	NOUN
ftr-479	950	26	.	.	PUNCT
ftr-479	951	1	19	19	NUM
ftr-479	951	2	'	'	PUNCT
ftr-479	951	3	if	if	SCONJ
ftr-479	951	4	the	the	DET
ftr-479	951	5	purchase	purchase	NOUN
ftr-479	951	6	is	be	AUX
ftr-479	951	7	financed	finance	VERB
ftr-479	951	8	with	with	ADP
ftr-479	951	9	a	a	DET
ftr-479	951	10	loan	loan	NOUN
ftr-479	951	11	,	,	PUNCT
ftr-479	951	12	the	the	DET
ftr-479	951	13	loan	loan	NOUN
ftr-479	951	14	proceeds	proceed	NOUN
ftr-479	951	15	would	would	AUX
ftr-479	951	16	be	be	AUX
ftr-479	951	17	included	include	VERB
ftr-479	951	18	in	in	ADP
ftr-479	951	19	taxable	taxable	ADJ
ftr-479	951	20	receipts	receipt	NOUN
ftr-479	951	21	without	without	ADP
ftr-479	951	22	any	any	DET
ftr-479	951	23	offsetting	offset	VERB
ftr-479	951	24	deduction	deduction	NOUN
ftr-479	951	25	.	.	PUNCT
ftr-479	952	1	92	92	NUM
ftr-479	952	2	under	under	ADP
ftr-479	952	3	each	each	PRON
ftr-479	952	4	of	of	ADP
ftr-479	952	5	these	these	DET
ftr-479	952	6	scenarios	scenario	NOUN
ftr-479	952	7	,	,	PUNCT
ftr-479	952	8	the	the	DET
ftr-479	952	9	asset	asset	NOUN
ftr-479	952	10	's	's	PART
ftr-479	952	11	purchase	purchase	NOUN
ftr-479	952	12	price	price	NOUN
ftr-479	952	13	would	would	AUX
ftr-479	952	14	be	be	AUX
ftr-479	952	15	fully	fully	ADV
ftr-479	952	16	taxed	tax	VERB
ftr-479	952	17	in	in	ADP
ftr-479	952	18	the	the	DET
ftr-479	952	19	acquisition	acquisition	NOUN
ftr-479	952	20	year	year	NOUN
ftr-479	952	21	,	,	PUNCT
ftr-479	952	22	but	but	CCONJ
ftr-479	952	23	there	there	PRON
ftr-479	952	24	would	would	AUX
ftr-479	952	25	be	be	AUX
ftr-479	952	26	no	no	DET
ftr-479	952	27	further	further	ADJ
ftr-479	952	28	income	income	NOUN
ftr-479	952	29	inclusions	inclusion	NOUN
ftr-479	952	30	as	as	SCONJ
ftr-479	952	31	the	the	DET
ftr-479	952	32	asset	asset	NOUN
ftr-479	952	33	was	be	AUX
ftr-479	952	34	used	use	VERB
ftr-479	952	35	and	and	CCONJ
ftr-479	952	36	ultimately	ultimately	ADV
ftr-479	952	37	sold	sell	VERB
ftr-479	952	38	.	.	PUNCT
ftr-479	952	39	'	'	PUNCT
ftr-479	953	1	93	93	NUM
ftr-479	953	2	191	191	NUM
ftr-479	953	3	.	.	PUNCT
ftr-479	954	1	supra	supra	ADJ
ftr-479	954	2	text	text	NOUN
ftr-479	954	3	accompanying	accompany	VERB
ftr-479	954	4	notes	note	NOUN
ftr-479	954	5	126	126	NUM
ftr-479	954	6	-	-	SYM
ftr-479	954	7	27	27	NUM
ftr-479	954	8	;	;	PUNCT
ftr-479	954	9	bradford	bradford	NOUN
ftr-479	954	10	,	,	PUNCT
ftr-479	954	11	supra	supra	PROPN
ftr-479	954	12	note	note	PROPN
ftr-479	954	13	1	1	NUM
ftr-479	954	14	,	,	PUNCT
ftr-479	954	15	at	at	ADP
ftr-479	954	16	85	85	NUM
ftr-479	954	17	-	-	SYM
ftr-479	954	18	86	86	NUM
ftr-479	954	19	.	.	PUNCT
ftr-479	955	1	the	the	DET
ftr-479	955	2	problem	problem	NOUN
ftr-479	955	3	of	of	ADP
ftr-479	955	4	the	the	DET
ftr-479	955	5	taxpayer	taxpayer	NOUN
ftr-479	955	6	being	be	AUX
ftr-479	955	7	pushed	push	VERB
ftr-479	955	8	into	into	ADP
ftr-479	955	9	a	a	DET
ftr-479	955	10	higher	high	ADJ
ftr-479	955	11	rate	rate	NOUN
ftr-479	955	12	bracket	bracket	NOUN
ftr-479	955	13	by	by	ADP
ftr-479	955	14	a	a	DET
ftr-479	955	15	large	large	ADJ
ftr-479	955	16	savings	saving	NOUN
ftr-479	955	17	withdrawal	withdrawal	NOUN
ftr-479	955	18	could	could	AUX
ftr-479	955	19	be	be	AUX
ftr-479	955	20	alleviated	alleviate	VERB
ftr-479	955	21	with	with	ADP
ftr-479	955	22	an	an	DET
ftr-479	955	23	averaging	averaging	NOUN
ftr-479	955	24	provision	provision	NOUN
ftr-479	955	25	.	.	PUNCT
ftr-479	956	1	i	i	PRON
ftr-479	956	2	d.	d.	PROPN
ftr-479	956	3	at	at	ADP
ftr-479	956	4	86	86	NUM
ftr-479	956	5	.	.	PUNCT
ftr-479	957	1	both	both	DET
ftr-479	957	2	this	this	DET
ftr-479	957	3	problem	problem	NOUN
ftr-479	957	4	and	and	CCONJ
ftr-479	957	5	the	the	DET
ftr-479	957	6	related	related	ADJ
ftr-479	957	7	problem	problem	NOUN
ftr-479	957	8	of	of	ADP
ftr-479	957	9	the	the	DET
ftr-479	957	10	taxpayer	taxpayer	NOUN
ftr-479	957	11	having	have	VERB
ftr-479	957	12	to	to	PART
ftr-479	957	13	pay	pay	VERB
ftr-479	957	14	a	a	DET
ftr-479	957	15	large	large	ADJ
ftr-479	957	16	tax	tax	NOUN
ftr-479	957	17	,	,	PUNCT
ftr-479	957	18	irrespective	irrespective	ADV
ftr-479	957	19	of	of	ADP
ftr-479	957	20	the	the	DET
ftr-479	957	21	marginal	marginal	ADJ
ftr-479	957	22	rate	rate	NOUN
ftr-479	957	23	,	,	PUNCT
ftr-479	957	24	could	could	AUX
ftr-479	957	25	be	be	AUX
ftr-479	957	26	mitigated	mitigate	VERB
ftr-479	957	27	by	by	ADP
ftr-479	957	28	a	a	DET
ftr-479	957	29	provision	provision	NOUN
ftr-479	957	30	for	for	ADP
ftr-479	957	31	a	a	DET
ftr-479	957	32	special	special	ADJ
ftr-479	957	33	account	account	NOUN
ftr-479	957	34	into	into	ADP
ftr-479	957	35	which	which	PRON
ftr-479	957	36	a	a	DET
ftr-479	957	37	taxpayer	taxpayer	NOUN
ftr-479	957	38	could	could	AUX
ftr-479	957	39	make	make	VERB
ftr-479	957	40	nondeductible	nondeductible	ADJ
ftr-479	957	41	deposits	deposit	NOUN
ftr-479	957	42	while	while	SCONJ
ftr-479	957	43	saving	save	VERB
ftr-479	957	44	for	for	ADP
ftr-479	957	45	a	a	DET
ftr-479	957	46	long	long	ADV
ftr-479	957	47	-	-	PUNCT
ftr-479	957	48	lived	live	VERB
ftr-479	957	49	consumer	consumer	NOUN
ftr-479	957	50	asset	asset	NOUN
ftr-479	957	51	and	and	CCONJ
ftr-479	957	52	from	from	ADP
ftr-479	957	53	which	which	PRON
ftr-479	957	54	nontaxable	nontaxable	ADJ
ftr-479	957	55	withdrawals	withdrawal	NOUN
ftr-479	957	56	could	could	AUX
ftr-479	957	57	be	be	AUX
ftr-479	957	58	made	make	VERB
ftr-479	957	59	when	when	SCONJ
ftr-479	957	60	the	the	DET
ftr-479	957	61	purchase	purchase	NOUN
ftr-479	957	62	occurs	occur	VERB
ftr-479	957	63	.	.	PUNCT
ftr-479	958	1	i	i	PRON
ftr-479	958	2	d.	d.	PROPN
ftr-479	958	3	alternatively	alternatively	ADV
ftr-479	958	4	,	,	PUNCT
ftr-479	958	5	the	the	DET
ftr-479	958	6	large	large	ADJ
ftr-479	958	7	tax	tax	NOUN
ftr-479	958	8	might	might	AUX
ftr-479	958	9	be	be	AUX
ftr-479	958	10	allowed	allow	VERB
ftr-479	958	11	to	to	PART
ftr-479	958	12	be	be	AUX
ftr-479	958	13	paid	pay	VERB
ftr-479	958	14	in	in	ADP
ftr-479	958	15	interest	interest	NOUN
ftr-479	958	16	-	-	PUNCT
ftr-479	958	17	bearing	bear	VERB
ftr-479	958	18	installments	installment	NOUN
ftr-479	958	19	over	over	ADP
ftr-479	958	20	several	several	ADJ
ftr-479	958	21	years	year	NOUN
ftr-479	958	22	.	.	PUNCT
ftr-479	959	1	see	see	VERB
ftr-479	959	2	1	1	NUM
ftr-479	959	3	treas	trea	NOUN
ftr-479	959	4	.	.	PUNCT
ftr-479	960	1	dep't	dep't	PROPN
ftr-479	960	2	,	,	PUNCT
ftr-479	960	3	supra	supra	ADJ
ftr-479	960	4	note	note	NOUN
ftr-479	960	5	4	4	NUM
ftr-479	960	6	,	,	PUNCT
ftr-479	960	7	at	at	ADP
ftr-479	960	8	202	202	NUM
ftr-479	960	9	.	.	PUNCT
ftr-479	961	1	all	all	PRON
ftr-479	961	2	of	of	ADP
ftr-479	961	3	these	these	DET
ftr-479	961	4	solutions	solution	NOUN
ftr-479	961	5	,	,	PUNCT
ftr-479	961	6	however	however	ADV
ftr-479	961	7	,	,	PUNCT
ftr-479	961	8	would	would	AUX
ftr-479	961	9	erode	erode	VERB
ftr-479	961	10	the	the	DET
ftr-479	961	11	simplification	simplification	NOUN
ftr-479	961	12	gains	gain	NOUN
ftr-479	961	13	of	of	ADP
ftr-479	961	14	a	a	DET
ftr-479	961	15	consumed	consume	VERB
ftr-479	961	16	income	income	NOUN
ftr-479	961	17	tax	tax	NOUN
ftr-479	961	18	.	.	PUNCT
ftr-479	962	1	192	192	NUM
ftr-479	962	2	.	.	PUNCT
ftr-479	963	1	this	this	DET
ftr-479	963	2	consumer	consumer	NOUN
ftr-479	963	3	would	would	AUX
ftr-479	963	4	be	be	AUX
ftr-479	963	5	helped	help	VERB
ftr-479	963	6	by	by	ADP
ftr-479	963	7	the	the	DET
ftr-479	963	8	averaging	averaging	NOUN
ftr-479	963	9	and	and	CCONJ
ftr-479	963	10	installment	installment	NOUN
ftr-479	963	11	payment	payment	NOUN
ftr-479	963	12	provisions	provision	NOUN
ftr-479	963	13	referred	refer	VERB
ftr-479	963	14	to	to	ADP
ftr-479	963	15	in	in	ADP
ftr-479	963	16	note	note	NOUN
ftr-479	963	17	191	191	NUM
ftr-479	963	18	.	.	PUNCT
ftr-479	964	1	an	an	DET
ftr-479	964	2	alternative	alternative	ADJ
ftr-479	964	3	method	method	NOUN
ftr-479	964	4	for	for	ADP
ftr-479	964	5	dealing	deal	VERB
ftr-479	964	6	with	with	ADP
ftr-479	964	7	the	the	DET
ftr-479	964	8	higher	high	ADJ
ftr-479	964	9	rate	rate	NOUN
ftr-479	964	10	bracket	bracket	NOUN
ftr-479	964	11	and	and	CCONJ
ftr-479	964	12	large	large	ADJ
ftr-479	964	13	tax	tax	NOUN
ftr-479	964	14	liability	liability	NOUN
ftr-479	964	15	problems	problem	NOUN
ftr-479	964	16	of	of	ADP
ftr-479	964	17	taxpayers	taxpayer	NOUN
ftr-479	964	18	who	who	PRON
ftr-479	964	19	finance	finance	VERB
ftr-479	964	20	purchases	purchase	NOUN
ftr-479	964	21	of	of	ADP
ftr-479	964	22	long	long	ADV
ftr-479	964	23	-	-	PUNCT
ftr-479	964	24	lived	live	VERB
ftr-479	964	25	consumer	consumer	NOUN
ftr-479	964	26	assets	asset	NOUN
ftr-479	964	27	by	by	ADP
ftr-479	964	28	borrowing	borrow	VERB
ftr-479	964	29	is	be	AUX
ftr-479	964	30	to	to	PART
ftr-479	964	31	permit	permit	VERB
ftr-479	964	32	them	they	PRON
ftr-479	964	33	to	to	PART
ftr-479	964	34	exclude	exclude	VERB
ftr-479	964	35	the	the	DET
ftr-479	964	36	loan	loan	NOUN
ftr-479	964	37	proceeds	proceed	NOUN
ftr-479	964	38	from	from	ADP
ftr-479	964	39	gross	gross	ADJ
ftr-479	964	40	receipts	receipt	NOUN
ftr-479	964	41	in	in	ADP
ftr-479	964	42	exchange	exchange	NOUN
ftr-479	964	43	for	for	ADP
ftr-479	964	44	forgoing	forgo	VERB
ftr-479	964	45	the	the	DET
ftr-479	964	46	deductions	deduction	NOUN
ftr-479	964	47	for	for	ADP
ftr-479	964	48	principal	principal	ADJ
ftr-479	964	49	and	and	CCONJ
ftr-479	964	50	interest	interest	NOUN
ftr-479	964	51	payments	payment	NOUN
ftr-479	964	52	that	that	PRON
ftr-479	964	53	are	be	AUX
ftr-479	964	54	usually	usually	ADV
ftr-479	964	55	allowed	allow	VERB
ftr-479	964	56	to	to	PART
ftr-479	964	57	borrowers	borrower	NOUN
ftr-479	964	58	under	under	ADP
ftr-479	964	59	a	a	DET
ftr-479	964	60	consumed	consume	VERB
ftr-479	964	61	income	income	NOUN
ftr-479	964	62	tax	tax	NOUN
ftr-479	964	63	.	.	PUNCT
ftr-479	965	1	1	1	NUM
ftr-479	965	2	treas	trea	NOUN
ftr-479	965	3	.	.	PUNCT
ftr-479	966	1	dep't	dep't	PROPN
ftr-479	966	2	,	,	PUNCT
ftr-479	966	3	supra	supra	ADJ
ftr-479	966	4	note	note	NOUN
ftr-479	966	5	4	4	NUM
ftr-479	966	6	,	,	PUNCT
ftr-479	966	7	at	at	ADP
ftr-479	966	8	192	192	NUM
ftr-479	966	9	,	,	PUNCT
ftr-479	966	10	202	202	NUM
ftr-479	966	11	;	;	PUNCT
ftr-479	966	12	bradford	bradford	NOUN
ftr-479	966	13	,	,	PUNCT
ftr-479	966	14	supra	supra	PROPN
ftr-479	966	15	note	note	PROPN
ftr-479	966	16	1	1	NUM
ftr-479	966	17	,	,	PUNCT
ftr-479	966	18	at	at	ADP
ftr-479	966	19	86	86	NUM
ftr-479	966	20	;	;	PUNCT
ftr-479	966	21	graetz	graetz	NOUN
ftr-479	966	22	,	,	PUNCT
ftr-479	966	23	supra	supra	PROPN
ftr-479	966	24	note	note	NOUN
ftr-479	966	25	136	136	NUM
ftr-479	966	26	,	,	PUNCT
ftr-479	966	27	at	at	ADP
ftr-479	966	28	1618	1618	NUM
ftr-479	966	29	-	-	SYM
ftr-479	966	30	19	19	NUM
ftr-479	966	31	,	,	PUNCT
ftr-479	966	32	1621	1621	NUM
ftr-479	966	33	.	.	PUNCT
ftr-479	967	1	if	if	SCONJ
ftr-479	967	2	this	this	DET
ftr-479	967	3	alternative	alternative	NOUN
ftr-479	967	4	were	be	AUX
ftr-479	967	5	employed	employ	VERB
ftr-479	967	6	,	,	PUNCT
ftr-479	967	7	taxpayers	taxpayer	NOUN
ftr-479	967	8	would	would	AUX
ftr-479	967	9	be	be	AUX
ftr-479	967	10	required	require	VERB
ftr-479	967	11	to	to	PART
ftr-479	967	12	handle	handle	VERB
ftr-479	967	13	loans	loan	NOUN
ftr-479	967	14	in	in	ADP
ftr-479	967	15	two	two	NUM
ftr-479	967	16	different	different	ADJ
ftr-479	967	17	ways	way	NOUN
ftr-479	967	18	:	:	PUNCT
ftr-479	967	19	(	(	PUNCT
ftr-479	967	20	1	1	X
ftr-479	967	21	)	)	PUNCT
ftr-479	967	22	exclusion	exclusion	NOUN
ftr-479	967	23	of	of	ADP
ftr-479	967	24	loan	loan	NOUN
ftr-479	967	25	proceeds	proceed	NOUN
ftr-479	967	26	from	from	ADP
ftr-479	967	27	income	income	NOUN
ftr-479	967	28	and	and	CCONJ
ftr-479	967	29	no	no	DET
ftr-479	967	30	deduction	deduction	NOUN
ftr-479	967	31	for	for	ADP
ftr-479	967	32	loan	loan	NOUN
ftr-479	967	33	payments	payment	NOUN
ftr-479	967	34	where	where	SCONJ
ftr-479	967	35	the	the	DET
ftr-479	967	36	loan	loan	NOUN
ftr-479	967	37	finances	finance	VERB
ftr-479	967	38	the	the	DET
ftr-479	967	39	purchase	purchase	NOUN
ftr-479	967	40	of	of	ADP
ftr-479	967	41	a	a	DET
ftr-479	967	42	long	long	ADV
ftr-479	967	43	-	-	PUNCT
ftr-479	967	44	lived	live	VERB
ftr-479	967	45	consumer	consumer	NOUN
ftr-479	967	46	asset	asset	NOUN
ftr-479	967	47	and	and	CCONJ
ftr-479	967	48	(	(	PUNCT
ftr-479	967	49	2	2	NUM
ftr-479	967	50	)	)	PUNCT
ftr-479	967	51	in	in	ADP
ftr-479	967	52	all	all	DET
ftr-479	967	53	other	other	ADJ
ftr-479	967	54	cases	case	NOUN
ftr-479	967	55	,	,	PUNCT
ftr-479	967	56	inclusion	inclusion	NOUN
ftr-479	967	57	of	of	ADP
ftr-479	967	58	loan	loan	NOUN
ftr-479	967	59	proceeds	proceed	NOUN
ftr-479	967	60	and	and	CCONJ
ftr-479	967	61	deduction	deduction	NOUN
ftr-479	967	62	of	of	ADP
ftr-479	967	63	principal	principal	NOUN
ftr-479	967	64	and	and	CCONJ
ftr-479	967	65	interest	interest	NOUN
ftr-479	967	66	payments	payment	NOUN
ftr-479	967	67	.	.	PUNCT
ftr-479	968	1	to	to	ADP
ftr-479	968	2	the	the	DET
ftr-479	968	3	extent	extent	NOUN
ftr-479	968	4	that	that	SCONJ
ftr-479	968	5	a	a	DET
ftr-479	968	6	loan	loan	NOUN
ftr-479	968	7	handled	handle	VERB
ftr-479	968	8	under	under	ADP
ftr-479	968	9	the	the	DET
ftr-479	968	10	first	first	ADJ
ftr-479	968	11	alternative	alternative	NOUN
ftr-479	968	12	was	be	AUX
ftr-479	968	13	forgiven	forgive	VERB
ftr-479	968	14	,	,	PUNCT
ftr-479	968	15	the	the	DET
ftr-479	968	16	forgiven	forgive	VERB
ftr-479	968	17	amount	amount	NOUN
ftr-479	968	18	would	would	AUX
ftr-479	968	19	have	have	VERB
ftr-479	968	20	to	to	PART
ftr-479	968	21	be	be	AUX
ftr-479	968	22	treated	treat	VERB
ftr-479	968	23	as	as	ADP
ftr-479	968	24	income	income	NOUN
ftr-479	968	25	.	.	PUNCT
ftr-479	969	1	simplification	simplification	NOUN
ftr-479	969	2	committee	committee	NOUN
ftr-479	969	3	report	report	NOUN
ftr-479	969	4	,	,	PUNCT
ftr-479	969	5	supra	supra	PROPN
ftr-479	969	6	note	note	NOUN
ftr-479	969	7	126	126	NUM
ftr-479	969	8	,	,	PUNCT
ftr-479	969	9	at	at	ADP
ftr-479	969	10	423	423	NUM
ftr-479	969	11	.	.	PUNCT
ftr-479	970	1	this	this	PRON
ftr-479	970	2	might	might	AUX
ftr-479	970	3	lead	lead	VERB
ftr-479	970	4	congress	congress	PROPN
ftr-479	970	5	to	to	PART
ftr-479	970	6	retain	retain	VERB
ftr-479	970	7	the	the	DET
ftr-479	970	8	exceptions	exception	NOUN
ftr-479	970	9	to	to	ADP
ftr-479	970	10	debt	debt	NOUN
ftr-479	970	11	discharge	discharge	NOUN
ftr-479	970	12	income	income	NOUN
ftr-479	970	13	presently	presently	ADV
ftr-479	970	14	found	find	VERB
ftr-479	970	15	in	in	ADP
ftr-479	970	16	§	§	PROPN
ftr-479	970	17	§	§	PROPN
ftr-479	970	18	108(a)(1)(a	108(a)(1)(a	NUM
ftr-479	970	19	)	)	PUNCT
ftr-479	970	20	(	(	PUNCT
ftr-479	970	21	bankruptcy	bankruptcy	NOUN
ftr-479	970	22	discharge	discharge	NOUN
ftr-479	970	23	)	)	PUNCT
ftr-479	970	24	,	,	PUNCT
ftr-479	970	25	108(a)(1)(b	108(a)(1)(b	NUM
ftr-479	970	26	)	)	PUNCT
ftr-479	970	27	(	(	PUNCT
ftr-479	970	28	discharge	discharge	VERB
ftr-479	970	29	when	when	SCONJ
ftr-479	970	30	insolvent	insolvent	ADJ
ftr-479	970	31	)	)	PUNCT
ftr-479	970	32	,	,	PUNCT
ftr-479	970	33	and	and	CCONJ
ftr-479	970	34	108(e)(5	108(e)(5	NUM
ftr-479	970	35	)	)	PUNCT
ftr-479	970	36	(	(	PUNCT
ftr-479	970	37	purchase	purchase	VERB
ftr-479	970	38	money	money	NOUN
ftr-479	970	39	debt	debt	NOUN
ftr-479	970	40	reduction	reduction	NOUN
ftr-479	970	41	)	)	PUNCT
ftr-479	970	42	.	.	PUNCT
ftr-479	971	1	all	all	PRON
ftr-479	971	2	of	of	ADP
ftr-479	971	3	this	this	PRON
ftr-479	971	4	would	would	AUX
ftr-479	971	5	complicate	complicate	VERB
ftr-479	971	6	the	the	DET
ftr-479	971	7	consumed	consume	VERB
ftr-479	971	8	income	income	NOUN
ftr-479	971	9	tax	tax	NOUN
ftr-479	971	10	for	for	ADP
ftr-479	971	11	both	both	DET
ftr-479	971	12	taxpayers	taxpayer	NOUN
ftr-479	971	13	and	and	CCONJ
ftr-479	971	14	irs	irs	PROPN
ftr-479	971	15	.	.	PUNCT
ftr-479	972	1	see	see	VERB
ftr-479	972	2	generally	generally	ADV
ftr-479	972	3	graetz	graetz	VERB
ftr-479	972	4	,	,	PUNCT
ftr-479	972	5	supra	supra	PROPN
ftr-479	972	6	note	note	NOUN
ftr-479	972	7	136	136	NUM
ftr-479	972	8	,	,	PUNCT
ftr-479	972	9	at	at	ADP
ftr-479	972	10	1618	1618	NUM
ftr-479	972	11	-	-	SYM
ftr-479	972	12	20	20	NUM
ftr-479	972	13	.	.	NOUN
ftr-479	972	14	193	193	NUM
ftr-479	972	15	.	.	PUNCT
ftr-479	973	1	blueprints	blueprint	NOUN
ftr-479	973	2	,	,	PUNCT
ftr-479	973	3	supra	supra	PROPN
ftr-479	973	4	note	note	NOUN
ftr-479	973	5	4	4	NUM
ftr-479	973	6	,	,	PUNCT
ftr-479	973	7	at	at	ADP
ftr-479	973	8	122	122	NUM
ftr-479	973	9	;	;	PUNCT
ftr-479	973	10	bradford	bradford	NOUN
ftr-479	973	11	,	,	PUNCT
ftr-479	973	12	supra	supra	PROPN
ftr-479	973	13	note	note	PROPN
ftr-479	973	14	1	1	NUM
ftr-479	973	15	,	,	PUNCT
ftr-479	973	16	at	at	ADP
ftr-479	973	17	85	85	NUM
ftr-479	973	18	;	;	PUNCT
ftr-479	973	19	simplification	simplification	NOUN
ftr-479	973	20	committee	committee	NOUN
ftr-479	973	21	report	report	NOUN
ftr-479	973	22	,	,	PUNCT
ftr-479	973	23	supra	supra	PROPN
ftr-479	973	24	note	note	NOUN
ftr-479	973	25	126	126	NUM
ftr-479	973	26	,	,	PUNCT
ftr-479	973	27	at	at	ADP
ftr-479	973	28	419	419	NUM
ftr-479	973	29	-	-	SYM
ftr-479	973	30	20	20	NUM
ftr-479	973	31	;	;	PUNCT
ftr-479	973	32	andrews	andrews	PROPN
ftr-479	973	33	,	,	PUNCT
ftr-479	973	34	supra	supra	PROPN
ftr-479	973	35	note	note	PROPN
ftr-479	973	36	178	178	NUM
ftr-479	973	37	,	,	PUNCT
ftr-479	973	38	at	at	ADP
ftr-479	973	39	1155	1155	NUM
ftr-479	973	40	-	-	SYM
ftr-479	973	41	56	56	NUM
ftr-479	973	42	;	;	PUNCT
ftr-479	973	43	graetz	graetz	NOUN
ftr-479	973	44	,	,	PUNCT
ftr-479	973	45	supra	supra	PROPN
ftr-479	973	46	note	note	NOUN
ftr-479	973	47	136	136	NUM
ftr-479	973	48	,	,	PUNCT
ftr-479	973	49	at	at	ADP
ftr-479	973	50	1614	1614	NUM
ftr-479	973	51	-	-	SYM
ftr-479	973	52	18	18	NUM
ftr-479	973	53	.	.	PUNCT
ftr-479	974	1	however	however	ADV
ftr-479	974	2	,	,	PUNCT
ftr-479	974	3	matters	matter	NOUN
ftr-479	974	4	become	become	VERB
ftr-479	974	5	complicated	complicated	ADJ
ftr-479	974	6	if	if	SCONJ
ftr-479	974	7	an	an	DET
ftr-479	974	8	asset	asset	NOUN
ftr-479	974	9	accounted	account	VERB
ftr-479	974	10	for	for	ADP
ftr-479	974	11	under	under	ADP
ftr-479	974	12	this	this	DET
ftr-479	974	13	approach	approach	NOUN
ftr-479	974	14	is	be	AUX
ftr-479	974	15	sold	sell	VERB
ftr-479	974	16	for	for	ADP
ftr-479	974	17	more	more	ADJ
ftr-479	974	18	than	than	ADP
ftr-479	974	19	its	its	PRON
ftr-479	974	20	original	original	ADJ
ftr-479	974	21	cost	cost	NOUN
ftr-479	974	22	(	(	PUNCT
ftr-479	974	23	a	a	DET
ftr-479	974	24	common	common	ADJ
ftr-479	974	25	outcome	outcome	NOUN
ftr-479	974	26	for	for	ADP
ftr-479	974	27	residences	residence	NOUN
ftr-479	974	28	)	)	PUNCT
ftr-479	974	29	.	.	PUNCT
ftr-479	975	1	arguably	arguably	ADV
ftr-479	975	2	,	,	PUNCT
ftr-479	975	3	the	the	DET
ftr-479	975	4	theoretically	theoretically	ADV
ftr-479	975	5	correct	correct	ADJ
ftr-479	975	6	result	result	NOUN
ftr-479	975	7	is	be	AUX
ftr-479	975	8	to	to	PART
ftr-479	975	9	include	include	VERB
ftr-479	975	10	any	any	DET
ftr-479	975	11	unexpected	unexpected	ADJ
ftr-479	975	12	market	market	NOUN
ftr-479	975	13	gain	gain	NOUN
ftr-479	975	14	in	in	ADP
ftr-479	975	15	the	the	DET
ftr-479	975	16	seller	seller	NOUN
ftr-479	975	17	's	's	PART
ftr-479	975	18	consumption	consumption	NOUN
ftr-479	975	19	[	[	X
ftr-479	975	20	vol	vol	NOUN
ftr-479	975	21	2:7	2:7	NUM
ftr-479	975	22	scoping	scope	VERB
ftr-479	975	23	out	out	ADP
ftr-479	975	24	the	the	DET
ftr-479	975	25	uncertain	uncertain	ADJ
ftr-479	975	26	simplification	simplification	NOUN
ftr-479	975	27	effects	effect	NOUN
ftr-479	975	28	by	by	ADP
ftr-479	975	29	contrast	contrast	NOUN
ftr-479	975	30	,	,	PUNCT
ftr-479	975	31	under	under	ADP
ftr-479	975	32	the	the	DET
ftr-479	975	33	present	present	ADJ
ftr-479	975	34	accretion	accretion	NOUN
ftr-479	975	35	regime	regime	NOUN
ftr-479	975	36	,	,	PUNCT
ftr-479	975	37	there	there	PRON
ftr-479	975	38	is	be	VERB
ftr-479	975	39	no	no	DET
ftr-479	975	40	tax	tax	NOUN
ftr-479	975	41	,	,	PUNCT
ftr-479	975	42	at	at	ADP
ftr-479	975	43	time	time	NOUN
ftr-479	975	44	of	of	ADP
ftr-479	975	45	purchase	purchase	NOUN
ftr-479	975	46	,	,	PUNCT
ftr-479	975	47	on	on	ADP
ftr-479	975	48	funds	fund	NOUN
ftr-479	975	49	used	use	VERB
ftr-479	975	50	to	to	PART
ftr-479	975	51	acquire	acquire	VERB
ftr-479	975	52	long	long	ADV
ftr-479	975	53	-	-	PUNCT
ftr-479	975	54	lived	live	VERB
ftr-479	975	55	consumer	consumer	NOUN
ftr-479	975	56	assets	asset	NOUN
ftr-479	975	57	unless	unless	SCONJ
ftr-479	975	58	the	the	DET
ftr-479	975	59	funds	fund	NOUN
ftr-479	975	60	come	come	VERB
ftr-479	975	61	from	from	ADP
ftr-479	975	62	current	current	ADJ
ftr-479	975	63	income	income	NOUN
ftr-479	975	64	.	.	PUNCT
ftr-479	976	1	this	this	DET
ftr-479	976	2	alternative	alternative	ADJ
ftr-479	976	3	treatment	treatment	NOUN
ftr-479	976	4	of	of	ADP
ftr-479	976	5	long	long	ADV
ftr-479	976	6	-	-	PUNCT
ftr-479	976	7	lived	live	VERB
ftr-479	976	8	consumer	consumer	NOUN
ftr-479	976	9	assets	asset	NOUN
ftr-479	976	10	is	be	AUX
ftr-479	976	11	based	base	VERB
ftr-479	976	12	on	on	ADP
ftr-479	976	13	the	the	DET
ftr-479	976	14	familiar	familiar	ADJ
ftr-479	976	15	insight	insight	NOUN
ftr-479	976	16	that	that	SCONJ
ftr-479	976	17	expensing	expense	VERB
ftr-479	976	18	an	an	DET
ftr-479	976	19	asset	asset	NOUN
ftr-479	976	20	and	and	CCONJ
ftr-479	976	21	taxing	tax	VERB
ftr-479	976	22	the	the	DET
ftr-479	976	23	returns	return	NOUN
ftr-479	976	24	from	from	ADP
ftr-479	976	25	it	it	PRON
ftr-479	976	26	(	(	PUNCT
ftr-479	976	27	the	the	DET
ftr-479	976	28	method	method	NOUN
ftr-479	976	29	described	describe	VERB
ftr-479	976	30	above	above	ADV
ftr-479	976	31	for	for	ADP
ftr-479	976	32	achieving	achieve	VERB
ftr-479	976	33	a	a	DET
ftr-479	976	34	theoretically	theoretically	ADV
ftr-479	976	35	correct	correct	ADJ
ftr-479	976	36	result	result	NOUN
ftr-479	976	37	)	)	PUNCT
ftr-479	976	38	is	be	AUX
ftr-479	976	39	the	the	DET
ftr-479	976	40	economic	economic	ADJ
ftr-479	976	41	equivalent	equivalent	NOUN
ftr-479	976	42	of	of	ADP
ftr-479	976	43	allowing	allow	VERB
ftr-479	976	44	no	no	DET
ftr-479	976	45	deduction	deduction	NOUN
ftr-479	976	46	for	for	ADP
ftr-479	976	47	the	the	DET
ftr-479	976	48	cost	cost	NOUN
ftr-479	976	49	of	of	ADP
ftr-479	976	50	an	an	DET
ftr-479	976	51	asset	asset	NOUN
ftr-479	976	52	(	(	PUNCT
ftr-479	976	53	thus	thus	ADV
ftr-479	976	54	taxing	tax	VERB
ftr-479	976	55	the	the	DET
ftr-479	976	56	purchase	purchase	NOUN
ftr-479	976	57	price	price	NOUN
ftr-479	976	58	)	)	PUNCT
ftr-479	976	59	and	and	CCONJ
ftr-479	976	60	exempting	exempt	VERB
ftr-479	976	61	all	all	DET
ftr-479	976	62	returns	return	NOUN
ftr-479	976	63	from	from	ADP
ftr-479	976	64	the	the	DET
ftr-479	976	65	asset	asset	NOUN
ftr-479	976	66	.	.	PUNCT
ftr-479	976	67	"	"	PUNCT
ftr-479	977	1	nevertheless	nevertheless	ADV
ftr-479	977	2	,	,	PUNCT
ftr-479	977	3	taxpayers	taxpayer	NOUN
ftr-479	977	4	can	can	AUX
ftr-479	977	5	be	be	AUX
ftr-479	977	6	expected	expect	VERB
ftr-479	977	7	to	to	PART
ftr-479	977	8	oppose	oppose	VERB
ftr-479	977	9	this	this	DET
ftr-479	977	10	alternative	alternative	NOUN
ftr-479	977	11	because	because	SCONJ
ftr-479	977	12	it	it	PRON
ftr-479	977	13	would	would	AUX
ftr-479	977	14	give	give	VERB
ftr-479	977	15	them	they	PRON
ftr-479	977	16	a	a	DET
ftr-479	977	17	large	large	ADJ
ftr-479	977	18	tax	tax	NOUN
ftr-479	977	19	liability	liability	NOUN
ftr-479	977	20	on	on	ADP
ftr-479	977	21	top	top	NOUN
ftr-479	977	22	of	of	ADP
ftr-479	977	23	a	a	DET
ftr-479	977	24	large	large	ADJ
ftr-479	977	25	purchase	purchase	NOUN
ftr-479	977	26	price	price	NOUN
ftr-479	977	27	.	.	PUNCT
ftr-479	978	1	taxpayer	taxpayer	NOUN
ftr-479	978	2	objections	objection	NOUN
ftr-479	978	3	would	would	AUX
ftr-479	978	4	be	be	AUX
ftr-479	978	5	particularly	particularly	ADV
ftr-479	978	6	sharp	sharp	ADJ
ftr-479	978	7	with	with	ADP
ftr-479	978	8	respect	respect	NOUN
ftr-479	978	9	to	to	ADP
ftr-479	978	10	the	the	DET
ftr-479	978	11	acquisition	acquisition	NOUN
ftr-479	978	12	of	of	ADP
ftr-479	978	13	a	a	DET
ftr-479	978	14	personal	personal	ADJ
ftr-479	978	15	residence	residence	NOUN
ftr-479	978	16	which	which	PRON
ftr-479	978	17	taxpayers	taxpayer	NOUN
ftr-479	978	18	have	have	AUX
ftr-479	978	19	been	be	AUX
ftr-479	978	20	conditioned	condition	VERB
ftr-479	978	21	to	to	PART
ftr-479	978	22	think	think	VERB
ftr-479	978	23	of	of	ADP
ftr-479	978	24	as	as	ADP
ftr-479	978	25	a	a	DET
ftr-479	978	26	tax	tax	NOUN
ftr-479	978	27	-	-	PUNCT
ftr-479	978	28	preferred	prefer	VERB
ftr-479	978	29	asset	asset	NOUN
ftr-479	978	30	.	.	PUNCT
ftr-479	979	1	8	8	X
ftr-479	979	2	.	.	PUNCT
ftr-479	979	3	personal	personal	ADJ
ftr-479	979	4	residences.-nunn	residences.-nunn	PROPN
ftr-479	979	5	and	and	CCONJ
ftr-479	979	6	domenici	domenici	NOUN
ftr-479	979	7	,	,	PUNCT
ftr-479	979	8	having	having	AUX
ftr-479	979	9	seemingly	seemingly	ADV
ftr-479	979	10	weighed	weigh	VERB
ftr-479	979	11	these	these	DET
ftr-479	979	12	considerations	consideration	NOUN
ftr-479	979	13	,	,	PUNCT
ftr-479	979	14	adopt	adopt	VERB
ftr-479	979	15	an	an	DET
ftr-479	979	16	approach	approach	NOUN
ftr-479	979	17	for	for	ADP
ftr-479	979	18	personal	personal	ADJ
ftr-479	979	19	residences	residence	NOUN
ftr-479	979	20	that	that	PRON
ftr-479	979	21	gets	get	VERB
ftr-479	979	22	the	the	DET
ftr-479	979	23	economics	economic	NOUN
ftr-479	979	24	partly	partly	ADV
ftr-479	979	25	wrong	wrong	ADJ
ftr-479	979	26	but	but	CCONJ
ftr-479	979	27	undoubtably	undoubtably	ADV
ftr-479	979	28	gets	get	VERB
ftr-479	979	29	the	the	DET
ftr-479	979	30	politics	politic	NOUN
ftr-479	979	31	right	right	ADJ
ftr-479	979	32	.	.	PUNCT
ftr-479	980	1	under	under	ADP
ftr-479	980	2	this	this	DET
ftr-479	980	3	approach	approach	NOUN
ftr-479	980	4	,	,	PUNCT
ftr-479	980	5	the	the	DET
ftr-479	980	6	acquisition	acquisition	NOUN
ftr-479	980	7	of	of	ADP
ftr-479	980	8	a	a	DET
ftr-479	980	9	personal	personal	ADJ
ftr-479	980	10	residence	residence	NOUN
ftr-479	980	11	is	be	AUX
ftr-479	980	12	treated	treat	VERB
ftr-479	980	13	like	like	ADP
ftr-479	980	14	the	the	DET
ftr-479	980	15	purchase	purchase	NOUN
ftr-479	980	16	of	of	ADP
ftr-479	980	17	an	an	DET
ftr-479	980	18	investment	investment	NOUN
ftr-479	980	19	asset	asset	NOUN
ftr-479	980	20	;	;	PUNCT
ftr-479	980	21	the	the	DET
ftr-479	980	22	purchase	purchase	NOUN
ftr-479	980	23	price	price	NOUN
ftr-479	980	24	is	be	AUX
ftr-479	980	25	fully	fully	ADV
ftr-479	980	26	deductible	deductible	ADJ
ftr-479	980	27	.	.	PUNCT
ftr-479	981	1	'95	'95	NUM
ftr-479	981	2	purchase	purchase	NOUN
ftr-479	981	3	money	money	NOUN
ftr-479	981	4	borrowing	borrowing	NOUN
ftr-479	981	5	would	would	AUX
ftr-479	981	6	apparently	apparently	ADV
ftr-479	981	7	be	be	AUX
ftr-479	981	8	included	include	VERB
ftr-479	981	9	in	in	ADP
ftr-479	981	10	the	the	DET
ftr-479	981	11	tax	tax	NOUN
ftr-479	981	12	base	base	NOUN
ftr-479	981	13	,	,	PUNCT
ftr-479	981	14	but	but	CCONJ
ftr-479	981	15	deductions	deduction	NOUN
ftr-479	981	16	would	would	AUX
ftr-479	981	17	be	be	AUX
ftr-479	981	18	allowed	allow	VERB
ftr-479	981	19	for	for	ADP
ftr-479	981	20	payments	payment	NOUN
ftr-479	981	21	of	of	ADP
ftr-479	981	22	principal	principal	NOUN
ftr-479	981	23	and	and	CCONJ
ftr-479	981	24	interest	interest	NOUN
ftr-479	981	25	.	.	PUNCT
ftr-479	981	26	'	'	PUNCT
ftr-479	982	1	because	because	SCONJ
ftr-479	982	2	the	the	DET
ftr-479	982	3	purchase	purchase	NOUN
ftr-479	982	4	price	price	NOUN
ftr-479	982	5	deduction	deduction	NOUN
ftr-479	982	6	would	would	AUX
ftr-479	982	7	effectively	effectively	ADV
ftr-479	982	8	offset	offset	VERB
ftr-479	982	9	purchase	purchase	NOUN
ftr-479	982	10	money	money	NOUN
ftr-479	982	11	loan	loan	NOUN
ftr-479	982	12	proceeds	proceed	NOUN
ftr-479	982	13	as	as	ADV
ftr-479	982	14	well	well	ADV
ftr-479	982	15	as	as	ADP
ftr-479	982	16	current	current	ADJ
ftr-479	982	17	earnings	earning	NOUN
ftr-479	982	18	or	or	CCONJ
ftr-479	982	19	savings	saving	NOUN
ftr-479	982	20	withdrawals	withdrawal	NOUN
ftr-479	982	21	used	use	VERB
ftr-479	982	22	to	to	PART
ftr-479	982	23	finance	finance	VERB
ftr-479	982	24	the	the	DET
ftr-479	982	25	purchase	purchase	NOUN
ftr-479	982	26	,	,	PUNCT
ftr-479	982	27	there	there	PRON
ftr-479	982	28	would	would	AUX
ftr-479	982	29	be	be	AUX
ftr-479	982	30	no	no	DET
ftr-479	982	31	consumption	consumption	NOUN
ftr-479	982	32	tax	tax	NOUN
ftr-479	982	33	liability	liability	NOUN
ftr-479	982	34	associated	associate	VERB
ftr-479	982	35	with	with	ADP
ftr-479	982	36	the	the	DET
ftr-479	982	37	acquisition	acquisition	NOUN
ftr-479	982	38	of	of	ADP
ftr-479	982	39	a	a	DET
ftr-479	982	40	residence	residence	NOUN
ftr-479	982	41	.	.	PUNCT
ftr-479	983	1	to	to	ADP
ftr-479	983	2	this	this	DET
ftr-479	983	3	point	point	NOUN
ftr-479	983	4	,	,	PUNCT
ftr-479	983	5	the	the	DET
ftr-479	983	6	nunn	nunn	PROPN
ftr-479	983	7	-	-	PUNCT
ftr-479	983	8	domenici	domenici	NOUN
ftr-479	983	9	treatment	treatment	NOUN
ftr-479	983	10	of	of	ADP
ftr-479	983	11	owner	owner	NOUN
ftr-479	983	12	-	-	PUNCT
ftr-479	983	13	occupied	occupy	VERB
ftr-479	983	14	housing	housing	NOUN
ftr-479	983	15	follows	follow	VERB
ftr-479	983	16	the	the	DET
ftr-479	983	17	theoretically	theoretically	ADV
ftr-479	983	18	correct	correct	ADJ
ftr-479	983	19	approach	approach	NOUN
ftr-479	983	20	outlined	outline	VERB
ftr-479	983	21	above	above	ADV
ftr-479	983	22	.	.	PUNCT
ftr-479	984	1	however	however	ADV
ftr-479	984	2	,	,	PUNCT
ftr-479	984	3	the	the	DET
ftr-479	984	4	next	next	ADJ
ftr-479	984	5	step	step	NOUN
ftr-479	984	6	deviates	deviate	VERB
ftr-479	984	7	fundamentally	fundamentally	ADV
ftr-479	984	8	from	from	ADP
ftr-479	984	9	theoretical	theoretical	ADJ
ftr-479	984	10	correctness	correctness	NOUN
ftr-479	984	11	-	-	PUNCT
ftr-479	984	12	the	the	DET
ftr-479	984	13	flow	flow	NOUN
ftr-479	984	14	tax	tax	NOUN
ftr-479	984	15	base	base	NOUN
ftr-479	984	16	.	.	PUNCT
ftr-479	985	1	stated	state	VERB
ftr-479	985	2	differently	differently	ADV
ftr-479	985	3	,	,	PUNCT
ftr-479	985	4	the	the	DET
ftr-479	985	5	taxpayer	taxpayer	NOUN
ftr-479	985	6	should	should	AUX
ftr-479	985	7	arguably	arguably	ADV
ftr-479	985	8	be	be	AUX
ftr-479	985	9	taxed	tax	VERB
ftr-479	985	10	on	on	ADP
ftr-479	985	11	the	the	DET
ftr-479	985	12	portion	portion	NOUN
ftr-479	985	13	of	of	ADP
ftr-479	985	14	the	the	DET
ftr-479	985	15	sales	sale	NOUN
ftr-479	985	16	price	price	NOUN
ftr-479	985	17	representing	represent	VERB
ftr-479	985	18	an	an	DET
ftr-479	985	19	unexpected	unexpected	ADJ
ftr-479	985	20	windfall	windfall	NOUN
ftr-479	985	21	that	that	PRON
ftr-479	985	22	was	be	AUX
ftr-479	985	23	not	not	PART
ftr-479	985	24	taxed	tax	VERB
ftr-479	985	25	on	on	ADP
ftr-479	985	26	a	a	DET
ftr-479	985	27	present	present	ADJ
ftr-479	985	28	-	-	PUNCT
ftr-479	985	29	value	value	NOUN
ftr-479	985	30	basis	basis	NOUN
ftr-479	985	31	when	when	SCONJ
ftr-479	985	32	the	the	DET
ftr-479	985	33	house	house	NOUN
ftr-479	985	34	was	be	AUX
ftr-479	985	35	purchased	purchase	VERB
ftr-479	985	36	.	.	PUNCT
ftr-479	986	1	graetz	graetz	PROPN
ftr-479	986	2	,	,	PUNCT
ftr-479	986	3	supra	supra	PROPN
ftr-479	986	4	,	,	PUNCT
ftr-479	986	5	at	at	ADP
ftr-479	986	6	1617	1617	NUM
ftr-479	986	7	-	-	SYM
ftr-479	986	8	18	18	NUM
ftr-479	986	9	,	,	PUNCT
ftr-479	986	10	1621	1621	NUM
ftr-479	986	11	.	.	PUNCT
ftr-479	987	1	see	see	VERB
ftr-479	987	2	also	also	ADV
ftr-479	987	3	andrews	andrews	PROPN
ftr-479	987	4	,	,	PUNCT
ftr-479	987	5	supra	supra	PROPN
ftr-479	987	6	,	,	PUNCT
ftr-479	987	7	at	at	ADP
ftr-479	987	8	1158	1158	NUM
ftr-479	987	9	.	.	PUNCT
ftr-479	988	1	implementation	implementation	NOUN
ftr-479	988	2	of	of	ADP
ftr-479	988	3	this	this	DET
ftr-479	988	4	refinement	refinement	NOUN
ftr-479	988	5	would	would	AUX
ftr-479	988	6	be	be	AUX
ftr-479	988	7	so	so	ADV
ftr-479	988	8	complicated	complicated	ADJ
ftr-479	988	9	as	as	SCONJ
ftr-479	988	10	to	to	PART
ftr-479	988	11	seriously	seriously	ADV
ftr-479	988	12	erode	erode	VERB
ftr-479	988	13	the	the	DET
ftr-479	988	14	simplification	simplification	NOUN
ftr-479	988	15	gains	gain	NOUN
ftr-479	988	16	of	of	ADP
ftr-479	988	17	a	a	DET
ftr-479	988	18	consumed	consume	VERB
ftr-479	988	19	income	income	NOUN
ftr-479	988	20	tax	tax	NOUN
ftr-479	988	21	.	.	PUNCT
ftr-479	989	1	at	at	ADP
ftr-479	989	2	a	a	DET
ftr-479	989	3	minimum	minimum	NOUN
ftr-479	989	4	,	,	PUNCT
ftr-479	989	5	taxpayers	taxpayer	NOUN
ftr-479	989	6	would	would	AUX
ftr-479	989	7	be	be	AUX
ftr-479	989	8	required	require	VERB
ftr-479	989	9	to	to	PART
ftr-479	989	10	keep	keep	VERB
ftr-479	989	11	track	track	NOUN
ftr-479	989	12	of	of	ADP
ftr-479	989	13	their	their	PRON
ftr-479	989	14	basis	basis	NOUN
ftr-479	989	15	in	in	ADP
ftr-479	989	16	long	long	ADV
ftr-479	989	17	-	-	PUNCT
ftr-479	989	18	lived	live	VERB
ftr-479	989	19	consumer	consumer	NOUN
ftr-479	989	20	assets	asset	NOUN
ftr-479	989	21	,	,	PUNCT
ftr-479	989	22	forgoing	forgo	VERB
ftr-479	989	23	one	one	NUM
ftr-479	989	24	of	of	ADP
ftr-479	989	25	the	the	DET
ftr-479	989	26	virtues	virtue	NOUN
ftr-479	989	27	of	of	ADP
ftr-479	989	28	a	a	DET
ftr-479	989	29	consumed	consume	VERB
ftr-479	989	30	income	income	NOUN
ftr-479	989	31	tax	tax	NOUN
ftr-479	989	32	.	.	PUNCT
ftr-479	990	1	194	194	NUM
ftr-479	990	2	.	.	PUNCT
ftr-479	990	3	blueprints	blueprint	NOUN
ftr-479	990	4	,	,	PUNCT
ftr-479	990	5	supra	supra	PROPN
ftr-479	990	6	note	note	NOUN
ftr-479	990	7	4	4	NUM
ftr-479	990	8	,	,	PUNCT
ftr-479	990	9	at	at	ADP
ftr-479	990	10	123	123	NUM
ftr-479	990	11	-	-	SYM
ftr-479	990	12	24	24	NUM
ftr-479	990	13	;	;	PUNCT
ftr-479	990	14	andrews	andrews	PROPN
ftr-479	990	15	,	,	PUNCT
ftr-479	990	16	supra	supra	PROPN
ftr-479	990	17	note	note	NOUN
ftr-479	990	18	178	178	NUM
ftr-479	990	19	.	.	PUNCT
ftr-479	991	1	at	at	ADP
ftr-479	991	2	1126	1126	NUM
ftr-479	991	3	,	,	PUNCT
ftr-479	991	4	115556	115556	NUM
ftr-479	991	5	;	;	PUNCT
ftr-479	991	6	alvin	alvin	PROPN
ftr-479	991	7	c.	c.	PROPN
ftr-479	991	8	warren	warren	PROPN
ftr-479	991	9	,	,	PUNCT
ftr-479	991	10	jr	jr	PROPN
ftr-479	991	11	.	.	PROPN
ftr-479	991	12	,	,	PUNCT
ftr-479	991	13	accelerated	accelerate	VERB
ftr-479	991	14	capital	capital	NOUN
ftr-479	991	15	recovery	recovery	NOUN
ftr-479	991	16	,	,	PUNCT
ftr-479	991	17	debt	debt	NOUN
ftr-479	991	18	,	,	PUNCT
ftr-479	991	19	and	and	CCONJ
ftr-479	991	20	tax	tax	NOUN
ftr-479	991	21	arbitrage	arbitrage	NOUN
ftr-479	991	22	,	,	PUNCT
ftr-479	991	23	38	38	NUM
ftr-479	991	24	tax	tax	NOUN
ftr-479	991	25	law	law	NOUN
ftr-479	991	26	.	.	PUNCT
ftr-479	992	1	549	549	NUM
ftr-479	992	2	,	,	PUNCT
ftr-479	992	3	550	550	NUM
ftr-479	992	4	-	-	SYM
ftr-479	992	5	52	52	NUM
ftr-479	992	6	(	(	PUNCT
ftr-479	992	7	1985	1985	NUM
ftr-479	992	8	)	)	PUNCT
ftr-479	992	9	.	.	PUNCT
ftr-479	993	1	for	for	ADP
ftr-479	993	2	an	an	DET
ftr-479	993	3	argument	argument	NOUN
ftr-479	993	4	that	that	SCONJ
ftr-479	993	5	this	this	DET
ftr-479	993	6	insight	insight	NOUN
ftr-479	993	7	is	be	AUX
ftr-479	993	8	wrong	wrong	ADJ
ftr-479	993	9	in	in	ADP
ftr-479	993	10	most	most	ADJ
ftr-479	993	11	real	real	ADJ
ftr-479	993	12	-	-	PUNCT
ftr-479	993	13	world	world	NOUN
ftr-479	993	14	situations	situation	NOUN
ftr-479	993	15	,	,	PUNCT
ftr-479	993	16	see	see	VERB
ftr-479	993	17	graetz	graetz	NOUN
ftr-479	993	18	,	,	PUNCT
ftr-479	993	19	supra	supra	PROPN
ftr-479	993	20	note	note	NOUN
ftr-479	993	21	136	136	NUM
ftr-479	993	22	,	,	PUNCT
ftr-479	993	23	at	at	ADP
ftr-479	993	24	1598	1598	NUM
ftr-479	993	25	-	-	SYM
ftr-479	993	26	1609	1609	NUM
ftr-479	993	27	.	.	PUNCT
ftr-479	994	1	blueprints	blueprint	NOUN
ftr-479	994	2	,	,	PUNCT
ftr-479	994	3	supra	supra	PROPN
ftr-479	994	4	note	note	NOUN
ftr-479	994	5	4	4	NUM
ftr-479	994	6	,	,	PUNCT
ftr-479	994	7	at	at	ADP
ftr-479	994	8	128	128	NUM
ftr-479	994	9	-	-	SYM
ftr-479	994	10	29	29	NUM
ftr-479	994	11	also	also	ADV
ftr-479	994	12	raises	raise	VERB
ftr-479	994	13	questions	question	NOUN
ftr-479	994	14	about	about	ADP
ftr-479	994	15	its	its	PRON
ftr-479	994	16	validity	validity	NOUN
ftr-479	994	17	.	.	PUNCT
ftr-479	995	1	195	195	NUM
ftr-479	995	2	.	.	PUNCT
ftr-479	995	3	unamerican	unamerican	ADJ
ftr-479	995	4	spirit	spirit	PROPN
ftr-479	995	5	,	,	PUNCT
ftr-479	995	6	supra	supra	PROPN
ftr-479	995	7	note	note	PROPN
ftr-479	995	8	138	138	NUM
ftr-479	995	9	.	.	PUNCT
ftr-479	996	1	at	at	ADP
ftr-479	996	2	294	294	NUM
ftr-479	996	3	.	.	PUNCT
ftr-479	997	1	196	196	NUM
ftr-479	997	2	.	.	PUNCT
ftr-479	998	1	i	i	PRON
ftr-479	998	2	d.	d.	PROPN
ftr-479	998	3	however	however	ADV
ftr-479	998	4	,	,	PUNCT
ftr-479	998	5	the	the	DET
ftr-479	998	6	interest	interest	NOUN
ftr-479	998	7	deduction	deduction	NOUN
ftr-479	998	8	would	would	AUX
ftr-479	998	9	be	be	AUX
ftr-479	998	10	subject	subject	ADJ
ftr-479	998	11	to	to	ADP
ftr-479	998	12	an	an	DET
ftr-479	998	13	unspecified	unspecified	ADJ
ftr-479	998	14	cap	cap	NOUN
ftr-479	998	15	,	,	PUNCT
ftr-479	998	16	and	and	CCONJ
ftr-479	998	17	residential	residential	ADJ
ftr-479	998	18	real	real	ADJ
ftr-479	998	19	property	property	NOUN
ftr-479	998	20	taxes	taxis	NOUN
ftr-479	998	21	would	would	AUX
ftr-479	998	22	not	not	PART
ftr-479	998	23	be	be	AUX
ftr-479	998	24	deductible	deductible	ADJ
ftr-479	998	25	.	.	PUNCT
ftr-479	999	1	19951	19951	NUM
ftr-479	999	2	florida	florida	PROPN
ftr-479	999	3	tax	tax	PROPN
ftr-479	999	4	review	review	NOUN
ftr-479	999	5	of	of	ADP
ftr-479	999	6	consumption	consumption	NOUN
ftr-479	999	7	benefits	benefit	NOUN
ftr-479	999	8	from	from	ADP
ftr-479	999	9	the	the	DET
ftr-479	999	10	residence	residence	NOUN
ftr-479	999	11	would	would	AUX
ftr-479	999	12	be	be	AUX
ftr-479	999	13	ignored	ignore	VERB
ftr-479	999	14	;	;	PUNCT
ftr-479	999	15	no	no	DET
ftr-479	999	16	attempt	attempt	NOUN
ftr-479	999	17	would	would	AUX
ftr-479	999	18	be	be	AUX
ftr-479	999	19	made	make	VERB
ftr-479	999	20	to	to	PART
ftr-479	999	21	value	value	VERB
ftr-479	999	22	and	and	CCONJ
ftr-479	999	23	tax	tax	VERB
ftr-479	999	24	this	this	DET
ftr-479	999	25	imputed	impute	VERB
ftr-479	999	26	income	income	NOUN
ftr-479	999	27	.	.	PUNCT
ftr-479	1000	1	97	97	NUM
ftr-479	1000	2	this	this	DET
ftr-479	1000	3	solution	solution	NOUN
ftr-479	1000	4	gets	get	VERB
ftr-479	1000	5	high	high	ADJ
ftr-479	1000	6	marks	mark	NOUN
ftr-479	1000	7	for	for	ADP
ftr-479	1000	8	simplicity	simplicity	NOUN
ftr-479	1000	9	,	,	PUNCT
ftr-479	1000	10	but	but	CCONJ
ftr-479	1000	11	it	it	PRON
ftr-479	1000	12	puts	put	VERB
ftr-479	1000	13	investments	investment	NOUN
ftr-479	1000	14	in	in	ADP
ftr-479	1000	15	personal	personal	ADJ
ftr-479	1000	16	residences	residence	NOUN
ftr-479	1000	17	in	in	ADP
ftr-479	1000	18	a	a	DET
ftr-479	1000	19	privileged	privileged	ADJ
ftr-479	1000	20	position	position	NOUN
ftr-479	1000	21	.	.	PUNCT
ftr-479	1001	1	98	98	NUM
ftr-479	1001	2	nunn	nunn	PROPN
ftr-479	1001	3	and	and	CCONJ
ftr-479	1001	4	domenici	domenici	PROPN
ftr-479	1001	5	frankly	frankly	ADV
ftr-479	1001	6	recognize	recognize	VERB
ftr-479	1001	7	this	this	DET
ftr-479	1001	8	economic	economic	ADJ
ftr-479	1001	9	flaw	flaw	NOUN
ftr-479	1001	10	in	in	ADP
ftr-479	1001	11	their	their	PRON
ftr-479	1001	12	plan	plan	NOUN
ftr-479	1001	13	and	and	CCONJ
ftr-479	1001	14	seemingly	seemingly	ADV
ftr-479	1001	15	confess	confess	VERB
ftr-479	1001	16	that	that	SCONJ
ftr-479	1001	17	they	they	PRON
ftr-479	1001	18	are	be	AUX
ftr-479	1001	19	bowing	bow	VERB
ftr-479	1001	20	to	to	ADP
ftr-479	1001	21	political	political	ADJ
ftr-479	1001	22	realities.1	realities.1	NOUN
ftr-479	1001	23	99	99	NUM
ftr-479	1001	24	9	9	NUM
ftr-479	1001	25	.	.	PUNCT
ftr-479	1002	1	other	other	ADJ
ftr-479	1002	2	long	long	ADV
ftr-479	1002	3	-	-	PUNCT
ftr-479	1002	4	lived	live	VERB
ftr-479	1002	5	consumer	consumer	NOUN
ftr-479	1002	6	assets.-the	assets.-the	DET
ftr-479	1002	7	nunn	nunn	PROPN
ftr-479	1002	8	-	-	PUNCT
ftr-479	1002	9	domenici	domenici	NOUN
ftr-479	1002	10	proposal	proposal	NOUN
ftr-479	1002	11	apparently	apparently	ADV
ftr-479	1002	12	has	have	VERB
ftr-479	1002	13	a	a	DET
ftr-479	1002	14	different	different	ADJ
ftr-479	1002	15	approach	approach	NOUN
ftr-479	1002	16	to	to	ADP
ftr-479	1002	17	long	long	ADV
ftr-479	1002	18	-	-	PUNCT
ftr-479	1002	19	lived	live	VERB
ftr-479	1002	20	consumer	consumer	NOUN
ftr-479	1002	21	assets	asset	NOUN
ftr-479	1002	22	other	other	ADJ
ftr-479	1002	23	than	than	ADP
ftr-479	1002	24	housing	housing	NOUN
ftr-479	1002	25	.	.	PUNCT
ftr-479	1003	1	it	it	PRON
ftr-479	1003	2	does	do	AUX
ftr-479	1003	3	not	not	PART
ftr-479	1003	4	seem	seem	VERB
ftr-479	1003	5	to	to	PART
ftr-479	1003	6	permit	permit	VERB
ftr-479	1003	7	purchase	purchase	NOUN
ftr-479	1003	8	price	price	NOUN
ftr-479	1003	9	deductions	deduction	NOUN
ftr-479	1003	10	for	for	ADP
ftr-479	1003	11	such	such	ADJ
ftr-479	1003	12	assets	asset	NOUN
ftr-479	1003	13	and	and	CCONJ
ftr-479	1003	14	appears	appear	VERB
ftr-479	1003	15	to	to	PART
ftr-479	1003	16	exempt	exempt	VERB
ftr-479	1003	17	the	the	DET
ftr-479	1003	18	related	related	ADJ
ftr-479	1003	19	flow	flow	NOUN
ftr-479	1003	20	of	of	ADP
ftr-479	1003	21	consumption	consumption	NOUN
ftr-479	1003	22	benefits	benefit	NOUN
ftr-479	1003	23	.	.	PUNCT
ftr-479	1004	1	200	200	NUM
ftr-479	1004	2	in	in	ADP
ftr-479	1004	3	other	other	ADJ
ftr-479	1004	4	words	word	NOUN
ftr-479	1004	5	,	,	PUNCT
ftr-479	1004	6	the	the	DET
ftr-479	1004	7	alternative	alternative	ADJ
ftr-479	1004	8	approach	approach	NOUN
ftr-479	1004	9	described	describe	VERB
ftr-479	1004	10	above	above	ADV
ftr-479	1004	11	seems	seem	VERB
ftr-479	1004	12	to	to	PART
ftr-479	1004	13	be	be	AUX
ftr-479	1004	14	adopted	adopt	VERB
ftr-479	1004	15	for	for	ADP
ftr-479	1004	16	long	long	ADV
ftr-479	1004	17	-	-	PUNCT
ftr-479	1004	18	lived	live	VERB
ftr-479	1004	19	consumer	consumer	NOUN
ftr-479	1004	20	assets	asset	NOUN
ftr-479	1004	21	other	other	ADJ
ftr-479	1004	22	than	than	ADP
ftr-479	1004	23	residences	residence	NOUN
ftr-479	1004	24	.	.	PUNCT
ftr-479	1005	1	the	the	DET
ftr-479	1005	2	proposal	proposal	NOUN
ftr-479	1005	3	apparently	apparently	ADV
ftr-479	1005	4	includes	include	VERB
ftr-479	1005	5	an	an	DET
ftr-479	1005	6	averaging	averaging	NOUN
ftr-479	1005	7	provision	provision	NOUN
ftr-479	1005	8	for	for	ADP
ftr-479	1005	9	taxpayers	taxpayer	NOUN
ftr-479	1005	10	pushed	push	VERB
ftr-479	1005	11	into	into	ADP
ftr-479	1005	12	higher	high	ADJ
ftr-479	1005	13	tax	tax	NOUN
ftr-479	1005	14	brackets	bracket	NOUN
ftr-479	1005	15	by	by	ADP
ftr-479	1005	16	large	large	ADJ
ftr-479	1005	17	purchases	purchase	NOUN
ftr-479	1005	18	of	of	ADP
ftr-479	1005	19	this	this	DET
ftr-479	1005	20	type	type	NOUN
ftr-479	1005	21	,	,	PUNCT
ftr-479	1005	22	but	but	CCONJ
ftr-479	1005	23	the	the	DET
ftr-479	1005	24	details	detail	NOUN
ftr-479	1005	25	of	of	ADP
ftr-479	1005	26	the	the	DET
ftr-479	1005	27	averaging	averaging	NOUN
ftr-479	1005	28	provision	provision	NOUN
ftr-479	1005	29	have	have	AUX
ftr-479	1005	30	not	not	PART
ftr-479	1005	31	yet	yet	ADV
ftr-479	1005	32	been	be	AUX
ftr-479	1005	33	published.20	published.20	NOUN
ftr-479	1005	34	'	'	PUNCT
ftr-479	1005	35	although	although	SCONJ
ftr-479	1005	36	this	this	DET
ftr-479	1005	37	approach	approach	NOUN
ftr-479	1005	38	to	to	ADP
ftr-479	1005	39	long	long	ADV
ftr-479	1005	40	-	-	PUNCT
ftr-479	1005	41	lived	live	VERB
ftr-479	1005	42	consumer	consumer	NOUN
ftr-479	1005	43	assets	asset	NOUN
ftr-479	1005	44	may	may	AUX
ftr-479	1005	45	be	be	AUX
ftr-479	1005	46	theoretically	theoretically	ADV
ftr-479	1005	47	correct,2	correct,2	NOUN
ftr-479	1005	48	°	°	ADP
ftr-479	1005	49	2	2	NUM
ftr-479	1005	50	the	the	DET
ftr-479	1005	51	averaging	averaging	NOUN
ftr-479	1005	52	provision	provision	NOUN
ftr-479	1005	53	adds	add	VERB
ftr-479	1005	54	complexity	complexity	NOUN
ftr-479	1005	55	.	.	PUNCT
ftr-479	1006	1	inclusion	inclusion	NOUN
ftr-479	1006	2	of	of	ADP
ftr-479	1006	3	the	the	DET
ftr-479	1006	4	averaging	averaging	NOUN
ftr-479	1006	5	provision	provision	NOUN
ftr-479	1006	6	is	be	AUX
ftr-479	1006	7	virtually	virtually	ADV
ftr-479	1006	8	compelled	compel	VERB
ftr-479	1006	9	,	,	PUNCT
ftr-479	1006	10	however	however	ADV
ftr-479	1006	11	,	,	PUNCT
ftr-479	1006	12	by	by	ADP
ftr-479	1006	13	a	a	DET
ftr-479	1006	14	contradiction	contradiction	NOUN
ftr-479	1006	15	between	between	ADP
ftr-479	1006	16	two	two	NUM
ftr-479	1006	17	of	of	ADP
ftr-479	1006	18	the	the	DET
ftr-479	1006	19	principal	principal	ADJ
ftr-479	1006	20	justifications	justification	NOUN
ftr-479	1006	21	for	for	ADP
ftr-479	1006	22	the	the	DET
ftr-479	1006	23	consumed	consume	VERB
ftr-479	1006	24	income	income	NOUN
ftr-479	1006	25	tax	tax	NOUN
ftr-479	1006	26	.	.	PUNCT
ftr-479	1007	1	the	the	DET
ftr-479	1007	2	first	first	ADJ
ftr-479	1007	3	of	of	ADP
ftr-479	1007	4	these	these	DET
ftr-479	1007	5	justifications	justification	NOUN
ftr-479	1007	6	is	be	AUX
ftr-479	1007	7	that	that	SCONJ
ftr-479	1007	8	the	the	DET
ftr-479	1007	9	consumed	consume	VERB
ftr-479	1007	10	income	income	NOUN
ftr-479	1007	11	tax	tax	NOUN
ftr-479	1007	12	,	,	PUNCT
ftr-479	1007	13	unlike	unlike	ADP
ftr-479	1007	14	the	the	DET
ftr-479	1007	15	vat	vat	NOUN
ftr-479	1007	16	,	,	PUNCT
ftr-479	1007	17	can	can	AUX
ftr-479	1007	18	utilize	utilize	VERB
ftr-479	1007	19	graduated	graduate	VERB
ftr-479	1007	20	rates	rate	NOUN
ftr-479	1007	21	and	and	CCONJ
ftr-479	1007	22	serve	serve	VERB
ftr-479	1007	23	as	as	ADP
ftr-479	1007	24	a	a	DET
ftr-479	1007	25	means	mean	NOUN
ftr-479	1007	26	for	for	ADP
ftr-479	1007	27	effectuating	effectuate	VERB
ftr-479	1007	28	progression.203	progression.203	NOUN
ftr-479	1007	29	indeed	indeed	ADV
ftr-479	1007	30	,	,	PUNCT
ftr-479	1007	31	it	it	PRON
ftr-479	1007	32	has	have	AUX
ftr-479	1007	33	been	be	AUX
ftr-479	1007	34	asserted	assert	VERB
ftr-479	1007	35	that	that	SCONJ
ftr-479	1007	36	"	"	PUNCT
ftr-479	1007	37	[	[	X
ftr-479	1007	38	t]he	t]he	X
ftr-479	1007	39	decision	decision	NOUN
ftr-479	1007	40	to	to	PART
ftr-479	1007	41	adopt	adopt	VERB
ftr-479	1007	42	a	a	DET
ftr-479	1007	43	progres197	progres197	PROPN
ftr-479	1007	44	.	.	PUNCT
ftr-479	1008	1	i	i	PRON
ftr-479	1008	2	d.	d.	PROPN
ftr-479	1008	3	198	198	NUM
ftr-479	1008	4	.	.	PUNCT
ftr-479	1009	1	see	see	VERB
ftr-479	1009	2	1	1	NUM
ftr-479	1009	3	treas	trea	NOUN
ftr-479	1009	4	.	.	PUNCT
ftr-479	1010	1	dep't	dep't	PROPN
ftr-479	1010	2	,	,	PUNCT
ftr-479	1010	3	supra	supra	ADJ
ftr-479	1010	4	note	note	NOUN
ftr-479	1010	5	4	4	NUM
ftr-479	1010	6	,	,	PUNCT
ftr-479	1010	7	at	at	ADP
ftr-479	1010	8	201	201	NUM
ftr-479	1010	9	-	-	SYM
ftr-479	1010	10	02	02	NUM
ftr-479	1010	11	.	.	PUNCT
ftr-479	1011	1	see	see	VERB
ftr-479	1011	2	also	also	ADV
ftr-479	1011	3	graetz	graetz	VERB
ftr-479	1011	4	,	,	PUNCT
ftr-479	1011	5	supra	supra	PROPN
ftr-479	1011	6	note	note	NOUN
ftr-479	1011	7	136	136	NUM
ftr-479	1011	8	,	,	PUNCT
ftr-479	1011	9	at	at	ADP
ftr-479	1011	10	1622	1622	NUM
ftr-479	1011	11	-	-	SYM
ftr-479	1011	12	23	23	NUM
ftr-479	1011	13	.	.	PUNCT
ftr-479	1012	1	199	199	NUM
ftr-479	1012	2	.	.	PUNCT
ftr-479	1013	1	unamerican	unamerican	ADJ
ftr-479	1013	2	spirit	spirit	PROPN
ftr-479	1013	3	,	,	PUNCT
ftr-479	1013	4	supra	supra	PROPN
ftr-479	1013	5	note	note	PROPN
ftr-479	1013	6	138	138	NUM
ftr-479	1013	7	,	,	PUNCT
ftr-479	1013	8	at	at	ADP
ftr-479	1013	9	294	294	NUM
ftr-479	1013	10	.	.	PUNCT
ftr-479	1014	1	200	200	NUM
ftr-479	1014	2	.	.	PUNCT
ftr-479	1015	1	i	i	PRON
ftr-479	1015	2	d.	d.	PROPN
ftr-479	1015	3	at	at	ADP
ftr-479	1015	4	292	292	NUM
ftr-479	1015	5	.	.	PUNCT
ftr-479	1016	1	by	by	ADP
ftr-479	1016	2	treating	treat	VERB
ftr-479	1016	3	personal	personal	ADJ
ftr-479	1016	4	residences	residence	NOUN
ftr-479	1016	5	more	more	ADV
ftr-479	1016	6	favorably	favorably	ADV
ftr-479	1016	7	than	than	ADP
ftr-479	1016	8	other	other	ADJ
ftr-479	1016	9	long	long	ADV
ftr-479	1016	10	-	-	PUNCT
ftr-479	1016	11	lived	live	VERB
ftr-479	1016	12	consumer	consumer	NOUN
ftr-479	1016	13	assets	asset	NOUN
ftr-479	1016	14	,	,	PUNCT
ftr-479	1016	15	the	the	DET
ftr-479	1016	16	proposal	proposal	NOUN
ftr-479	1016	17	raises	raise	VERB
ftr-479	1016	18	the	the	DET
ftr-479	1016	19	issue	issue	NOUN
ftr-479	1016	20	of	of	ADP
ftr-479	1016	21	whether	whether	SCONJ
ftr-479	1016	22	a	a	DET
ftr-479	1016	23	yacht	yacht	NOUN
ftr-479	1016	24	or	or	CCONJ
ftr-479	1016	25	motor	motor	NOUN
ftr-479	1016	26	home	home	NOUN
ftr-479	1016	27	in	in	ADP
ftr-479	1016	28	which	which	PRON
ftr-479	1016	29	the	the	DET
ftr-479	1016	30	owner	owner	NOUN
ftr-479	1016	31	lives	live	VERB
ftr-479	1016	32	most	most	ADJ
ftr-479	1016	33	of	of	ADP
ftr-479	1016	34	the	the	DET
ftr-479	1016	35	year	year	NOUN
ftr-479	1016	36	is	be	AUX
ftr-479	1016	37	a	a	DET
ftr-479	1016	38	personal	personal	ADJ
ftr-479	1016	39	residence	residence	NOUN
ftr-479	1016	40	or	or	CCONJ
ftr-479	1016	41	a	a	DET
ftr-479	1016	42	nonresidential	nonresidential	ADJ
ftr-479	1016	43	consumer	consumer	NOUN
ftr-479	1016	44	durable	durable	ADJ
ftr-479	1016	45	.	.	PUNCT
ftr-479	1017	1	presumably	presumably	ADV
ftr-479	1017	2	,	,	PUNCT
ftr-479	1017	3	answering	answer	VERB
ftr-479	1017	4	this	this	DET
ftr-479	1017	5	question	question	NOUN
ftr-479	1017	6	will	will	AUX
ftr-479	1017	7	not	not	PART
ftr-479	1017	8	be	be	AUX
ftr-479	1017	9	unduly	unduly	ADV
ftr-479	1017	10	complicated	complicated	ADJ
ftr-479	1017	11	.	.	PUNCT
ftr-479	1018	1	however	however	ADV
ftr-479	1018	2	,	,	PUNCT
ftr-479	1018	3	if	if	SCONJ
ftr-479	1018	4	the	the	DET
ftr-479	1018	5	answer	answer	NOUN
ftr-479	1018	6	is	be	AUX
ftr-479	1018	7	that	that	SCONJ
ftr-479	1018	8	any	any	DET
ftr-479	1018	9	property	property	NOUN
ftr-479	1018	10	,	,	PUNCT
ftr-479	1018	11	real	real	ADJ
ftr-479	1018	12	or	or	CCONJ
ftr-479	1018	13	personal	personal	ADJ
ftr-479	1018	14	,	,	PUNCT
ftr-479	1018	15	that	that	PRON
ftr-479	1018	16	serves	serve	VERB
ftr-479	1018	17	as	as	SCONJ
ftr-479	1018	18	the	the	DET
ftr-479	1018	19	taxpayer	taxpayer	NOUN
ftr-479	1018	20	's	's	PART
ftr-479	1018	21	principal	principal	ADJ
ftr-479	1018	22	residence	residence	NOUN
ftr-479	1018	23	qualifies	qualify	VERB
ftr-479	1018	24	under	under	ADP
ftr-479	1018	25	the	the	DET
ftr-479	1018	26	residence	residence	NOUN
ftr-479	1018	27	rule	rule	NOUN
ftr-479	1018	28	,	,	PUNCT
ftr-479	1018	29	the	the	DET
ftr-479	1018	30	nunn	nunn	PROPN
ftr-479	1018	31	-	-	PUNCT
ftr-479	1018	32	domenici	domenici	NOUN
ftr-479	1018	33	system	system	NOUN
ftr-479	1018	34	would	would	AUX
ftr-479	1018	35	have	have	VERB
ftr-479	1018	36	to	to	PART
ftr-479	1018	37	deal	deal	VERB
ftr-479	1018	38	with	with	ADP
ftr-479	1018	39	whether	whether	SCONJ
ftr-479	1018	40	a	a	DET
ftr-479	1018	41	newlyacquired	newlyacquire	VERB
ftr-479	1018	42	yacht	yacht	NOUN
ftr-479	1018	43	or	or	CCONJ
ftr-479	1018	44	motor	motor	NOUN
ftr-479	1018	45	home	home	NOUN
ftr-479	1018	46	was	be	AUX
ftr-479	1018	47	,	,	PUNCT
ftr-479	1018	48	in	in	ADP
ftr-479	1018	49	fact	fact	NOUN
ftr-479	1018	50	,	,	PUNCT
ftr-479	1018	51	purchased	purchase	VERB
ftr-479	1018	52	as	as	ADP
ftr-479	1018	53	a	a	DET
ftr-479	1018	54	principal	principal	ADJ
ftr-479	1018	55	residence	residence	NOUN
ftr-479	1018	56	or	or	CCONJ
ftr-479	1018	57	as	as	ADP
ftr-479	1018	58	a	a	DET
ftr-479	1018	59	lessfavored	lessfavore	VERB
ftr-479	1018	60	recreational	recreational	ADJ
ftr-479	1018	61	asset	asset	NOUN
ftr-479	1018	62	.	.	PUNCT
ftr-479	1019	1	see	see	VERB
ftr-479	1019	2	temp	temp	NOUN
ftr-479	1019	3	.	.	PUNCT
ftr-479	1020	1	regs	regs	PROPN
ftr-479	1020	2	.	.	PUNCT
ftr-479	1021	1	§	§	PROPN
ftr-479	1021	2	§	§	PROPN
ftr-479	1021	3	1.163	1.163	NUM
ftr-479	1021	4	-	-	SYM
ftr-479	1021	5	10(p)(3)(ii	10(p)(3)(ii	NUM
ftr-479	1021	6	)	)	PUNCT
ftr-479	1021	7	,	,	PUNCT
ftr-479	1021	8	1.1034	1.1034	NUM
ftr-479	1021	9	-	-	SYM
ftr-479	1021	10	1(c)(3)(i	1(c)(3)(i	NUM
ftr-479	1021	11	)	)	PUNCT
ftr-479	1021	12	(	(	PUNCT
ftr-479	1021	13	drawing	draw	VERB
ftr-479	1021	14	this	this	DET
ftr-479	1021	15	distinction	distinction	NOUN
ftr-479	1021	16	under	under	ADP
ftr-479	1021	17	current	current	ADJ
ftr-479	1021	18	law	law	NOUN
ftr-479	1021	19	)	)	PUNCT
ftr-479	1021	20	.	.	PUNCT
ftr-479	1022	1	this	this	PRON
ftr-479	1022	2	would	would	AUX
ftr-479	1022	3	be	be	AUX
ftr-479	1022	4	a	a	DET
ftr-479	1022	5	complicating	complicate	VERB
ftr-479	1022	6	addition	addition	NOUN
ftr-479	1022	7	to	to	ADP
ftr-479	1022	8	the	the	DET
ftr-479	1022	9	nunndomenici	nunndomenici	ADJ
ftr-479	1022	10	system	system	NOUN
ftr-479	1022	11	.	.	PUNCT
ftr-479	1023	1	201	201	NUM
ftr-479	1023	2	.	.	PUNCT
ftr-479	1024	1	unamerican	unamerican	ADJ
ftr-479	1024	2	spirit	spirit	PROPN
ftr-479	1024	3	,	,	PUNCT
ftr-479	1024	4	supra	supra	PROPN
ftr-479	1024	5	note	note	PROPN
ftr-479	1024	6	138	138	NUM
ftr-479	1024	7	,	,	PUNCT
ftr-479	1024	8	at	at	ADP
ftr-479	1024	9	292	292	NUM
ftr-479	1024	10	.	.	PUNCT
ftr-479	1025	1	202	202	NUM
ftr-479	1025	2	.	.	PUNCT
ftr-479	1026	1	but	but	CCONJ
ftr-479	1026	2	see	see	VERB
ftr-479	1026	3	graetz	graetz	PROPN
ftr-479	1026	4	,	,	PUNCT
ftr-479	1026	5	supra	supra	PROPN
ftr-479	1026	6	note	note	NOUN
ftr-479	1026	7	136	136	NUM
ftr-479	1026	8	,	,	PUNCT
ftr-479	1026	9	at	at	ADP
ftr-479	1026	10	1598	1598	NUM
ftr-479	1026	11	-	-	SYM
ftr-479	1026	12	1609	1609	NUM
ftr-479	1026	13	,	,	PUNCT
ftr-479	1026	14	1614	1614	NUM
ftr-479	1026	15	-	-	SYM
ftr-479	1026	16	15	15	NUM
ftr-479	1026	17	(	(	PUNCT
ftr-479	1026	18	implicitly	implicitly	ADV
ftr-479	1026	19	arguing	argue	VERB
ftr-479	1026	20	that	that	SCONJ
ftr-479	1026	21	this	this	DET
ftr-479	1026	22	approach	approach	NOUN
ftr-479	1026	23	is	be	AUX
ftr-479	1026	24	not	not	PART
ftr-479	1026	25	theoretically	theoretically	ADV
ftr-479	1026	26	correct	correct	ADJ
ftr-479	1026	27	but	but	CCONJ
ftr-479	1026	28	concluding	conclude	VERB
ftr-479	1026	29	that	that	SCONJ
ftr-479	1026	30	it	it	PRON
ftr-479	1026	31	is	be	AUX
ftr-479	1026	32	an	an	DET
ftr-479	1026	33	acceptable	acceptable	ADJ
ftr-479	1026	34	practical	practical	ADJ
ftr-479	1026	35	solution	solution	NOUN
ftr-479	1026	36	)	)	PUNCT
ftr-479	1026	37	.	.	PUNCT
ftr-479	1027	1	203	203	NUM
ftr-479	1027	2	.	.	X
ftr-479	1027	3	1	1	NUM
ftr-479	1027	4	treas	trea	NOUN
ftr-479	1027	5	.	.	PUNCT
ftr-479	1028	1	dep't	dep't	PROPN
ftr-479	1028	2	,	,	PUNCT
ftr-479	1028	3	supra	supra	ADJ
ftr-479	1028	4	note	note	NOUN
ftr-479	1028	5	4	4	NUM
ftr-479	1028	6	,	,	PUNCT
ftr-479	1028	7	at	at	ADP
ftr-479	1028	8	191	191	NUM
ftr-479	1028	9	;	;	PUNCT
ftr-479	1028	10	congressional	congressional	ADJ
ftr-479	1028	11	budget	budget	NOUN
ftr-479	1028	12	office	office	NOUN
ftr-479	1028	13	,	,	PUNCT
ftr-479	1028	14	supra	supra	PROPN
ftr-479	1028	15	note	note	VERB
ftr-479	1028	16	158	158	NUM
ftr-479	1028	17	,	,	PUNCT
ftr-479	1028	18	at	at	ADP
ftr-479	1028	19	114	114	NUM
ftr-479	1028	20	;	;	PUNCT
ftr-479	1028	21	nunn	nunn	PROPN
ftr-479	1028	22	-	-	PUNCT
ftr-479	1028	23	domenici	domenici	PROPN
ftr-479	1028	24	report	report	NOUN
ftr-479	1028	25	,	,	PUNCT
ftr-479	1028	26	supra	supra	PROPN
ftr-479	1028	27	note	note	NOUN
ftr-479	1028	28	123	123	NUM
ftr-479	1028	29	,	,	PUNCT
ftr-479	1028	30	at	at	ADP
ftr-479	1028	31	97	97	NUM
ftr-479	1028	32	-	-	SYM
ftr-479	1028	33	100	100	NUM
ftr-479	1028	34	.	.	PUNCT
ftr-479	1029	1	see	see	VERB
ftr-479	1029	2	also	also	ADV
ftr-479	1029	3	unamerican	unamerican	ADJ
ftr-479	1029	4	spirit	spirit	NOUN
ftr-479	1029	5	,	,	PUNCT
ftr-479	1029	6	supra	supra	PROPN
ftr-479	1029	7	note	note	PROPN
ftr-479	1029	8	138	138	NUM
ftr-479	1029	9	,	,	PUNCT
ftr-479	1029	10	at	at	ADP
ftr-479	1029	11	304	304	NUM
ftr-479	1029	12	.	.	PUNCT
ftr-479	1030	1	[	[	X
ftr-479	1030	2	vol	vol	NOUN
ftr-479	1030	3	2:7	2:7	NUM
ftr-479	1030	4	scoping	scope	VERB
ftr-479	1030	5	out	out	ADP
ftr-479	1030	6	the	the	DET
ftr-479	1030	7	uncertain	uncertain	ADJ
ftr-479	1030	8	simplification	simplification	NOUN
ftr-479	1030	9	eff'cts	eff'ct	NOUN
ftr-479	1030	10	sive	sive	ADJ
ftr-479	1030	11	rate	rate	NOUN
ftr-479	1030	12	structure	structure	NOUN
ftr-479	1030	13	is	be	AUX
ftr-479	1030	14	thus	thus	ADV
ftr-479	1030	15	the	the	DET
ftr-479	1030	16	principal	principal	ADJ
ftr-479	1030	17	basis	basis	NOUN
ftr-479	1030	18	for	for	ADP
ftr-479	1030	19	choosing	choose	VERB
ftr-479	1030	20	an	an	DET
ftr-479	1030	21	expenditure	expenditure	NOUN
ftr-479	1030	22	[	[	X
ftr-479	1030	23	consumed	consume	VERB
ftr-479	1030	24	income	income	NOUN
ftr-479	1030	25	]	]	PUNCT
ftr-479	1030	26	tax	tax	NOUN
ftr-479	1030	27	over	over	ADP
ftr-479	1030	28	other	other	ADJ
ftr-479	1030	29	taxes	taxis	NOUN
ftr-479	1030	30	levied	levy	VERB
ftr-479	1030	31	on	on	ADP
ftr-479	1030	32	a	a	DET
ftr-479	1030	33	consumption	consumption	NOUN
ftr-479	1030	34	base	base	NOUN
ftr-479	1030	35	.	.	PUNCT
ftr-479	1031	1	"	"	PUNCT
ftr-479	1031	2	'	'	PUNCT
ftr-479	1031	3	the	the	DET
ftr-479	1031	4	second	second	NOUN
ftr-479	1031	5	of	of	ADP
ftr-479	1031	6	the	the	DET
ftr-479	1031	7	conflicting	conflict	VERB
ftr-479	1031	8	justifications	justification	NOUN
ftr-479	1031	9	is	be	AUX
ftr-479	1031	10	that	that	SCONJ
ftr-479	1031	11	the	the	DET
ftr-479	1031	12	consumed	consume	VERB
ftr-479	1031	13	income	income	NOUN
ftr-479	1031	14	tax	tax	NOUN
ftr-479	1031	15	achieves	achieve	VERB
ftr-479	1031	16	neutrality	neutrality	NOUN
ftr-479	1031	17	between	between	ADP
ftr-479	1031	18	consumers	consumer	NOUN
ftr-479	1031	19	and	and	CCONJ
ftr-479	1031	20	savers	saver	NOUN
ftr-479	1031	21	,	,	PUNCT
ftr-479	1031	22	thereby	thereby	ADV
ftr-479	1031	23	overcoming	overcome	VERB
ftr-479	1031	24	a	a	DET
ftr-479	1031	25	major	major	ADJ
ftr-479	1031	26	distortion	distortion	NOUN
ftr-479	1031	27	of	of	ADP
ftr-479	1031	28	the	the	DET
ftr-479	1031	29	accretion	accretion	NOUN
ftr-479	1031	30	income	income	NOUN
ftr-479	1031	31	tax.2-'y	tax.2-'y	NOUN
ftr-479	1031	32	the	the	DET
ftr-479	1031	33	contradiction	contradiction	NOUN
ftr-479	1031	34	is	be	AUX
ftr-479	1031	35	illustrated	illustrate	VERB
ftr-479	1031	36	by	by	ADP
ftr-479	1031	37	individual	individual	ADJ
ftr-479	1031	38	a	a	PROPN
ftr-479	1031	39	,	,	PUNCT
ftr-479	1031	40	who	who	PRON
ftr-479	1031	41	earns	earn	VERB
ftr-479	1031	42	$	$	SYM
ftr-479	1031	43	100	100	NUM
ftr-479	1031	44	and	and	CCONJ
ftr-479	1031	45	enjoys	enjoy	VERB
ftr-479	1031	46	an	an	DET
ftr-479	1031	47	annual	annual	ADJ
ftr-479	1031	48	return	return	NOUN
ftr-479	1031	49	on	on	ADP
ftr-479	1031	50	investments	investment	NOUN
ftr-479	1031	51	of	of	ADP
ftr-479	1031	52	10	10	NUM
ftr-479	1031	53	%	%	NOUN
ftr-479	1031	54	.	.	PUNCT
ftr-479	1032	1	in	in	ADP
ftr-479	1032	2	a	a	DET
ftr-479	1032	3	no	no	DET
ftr-479	1032	4	-	-	PUNCT
ftr-479	1032	5	tax	tax	NOUN
ftr-479	1032	6	world	world	NOUN
ftr-479	1032	7	,	,	PUNCT
ftr-479	1032	8	her	her	PRON
ftr-479	1032	9	choice	choice	NOUN
ftr-479	1032	10	is	be	AUX
ftr-479	1032	11	between	between	ADP
ftr-479	1032	12	$	$	SYM
ftr-479	1032	13	100	100	NUM
ftr-479	1032	14	of	of	ADP
ftr-479	1032	15	consumption	consumption	NOUN
ftr-479	1032	16	today	today	NOUN
ftr-479	1032	17	and	and	CCONJ
ftr-479	1032	18	$	$	SYM
ftr-479	1032	19	1	1	NUM
ftr-479	1032	20	10	10	NUM
ftr-479	1032	21	of	of	ADP
ftr-479	1032	22	consumption	consumption	NOUN
ftr-479	1032	23	next	next	ADP
ftr-479	1032	24	year	year	NOUN
ftr-479	1032	25	.	.	PUNCT
ftr-479	1033	1	under	under	ADP
ftr-479	1033	2	a	a	DET
ftr-479	1033	3	50	50	NUM
ftr-479	1033	4	%	%	NOUN
ftr-479	1033	5	flat	flat	ADJ
ftr-479	1033	6	-	-	PUNCT
ftr-479	1033	7	rate	rate	NOUN
ftr-479	1033	8	consumption	consumption	NOUN
ftr-479	1033	9	tax	tax	NOUN
ftr-479	1033	10	,	,	PUNCT
ftr-479	1033	11	a	a	PRON
ftr-479	1033	12	could	could	AUX
ftr-479	1033	13	consume	consume	VERB
ftr-479	1033	14	$	$	SYM
ftr-479	1033	15	50	50	NUM
ftr-479	1033	16	today	today	NOUN
ftr-479	1033	17	or	or	CCONJ
ftr-479	1033	18	save	save	VERB
ftr-479	1033	19	for	for	ADP
ftr-479	1033	20	one	one	NUM
ftr-479	1033	21	year	year	NOUN
ftr-479	1033	22	and	and	CCONJ
ftr-479	1033	23	consume	consume	VERB
ftr-479	1033	24	$	$	SYM
ftr-479	1033	25	55	55	NUM
ftr-479	1033	26	.	.	PUNCT
ftr-479	1034	1	the	the	DET
ftr-479	1034	2	tax	tax	NOUN
ftr-479	1034	3	has	have	AUX
ftr-479	1034	4	cut	cut	VERB
ftr-479	1034	5	her	her	PRON
ftr-479	1034	6	consumption	consumption	NOUN
ftr-479	1034	7	in	in	ADP
ftr-479	1034	8	half	half	NOUN
ftr-479	1034	9	,	,	PUNCT
ftr-479	1034	10	but	but	CCONJ
ftr-479	1034	11	it	it	PRON
ftr-479	1034	12	has	have	AUX
ftr-479	1034	13	left	leave	VERB
ftr-479	1034	14	her	she	PRON
ftr-479	1034	15	able	able	ADJ
ftr-479	1034	16	to	to	PART
ftr-479	1034	17	consume	consume	VERB
ftr-479	1034	18	10	10	NUM
ftr-479	1034	19	%	%	NOUN
ftr-479	1034	20	more	more	ADJ
ftr-479	1034	21	if	if	SCONJ
ftr-479	1034	22	she	she	PRON
ftr-479	1034	23	defers	defer	VERB
ftr-479	1034	24	consumption	consumption	NOUN
ftr-479	1034	25	for	for	ADP
ftr-479	1034	26	one	one	NUM
ftr-479	1034	27	year	year	NOUN
ftr-479	1034	28	.	.	PUNCT
ftr-479	1035	1	the	the	DET
ftr-479	1035	2	relative	relative	ADJ
ftr-479	1035	3	tradeoff	tradeoff	NOUN
ftr-479	1035	4	between	between	ADP
ftr-479	1035	5	present	present	ADJ
ftr-479	1035	6	and	and	CCONJ
ftr-479	1035	7	future	future	ADJ
ftr-479	1035	8	consumption	consumption	NOUN
ftr-479	1035	9	has	have	AUX
ftr-479	1035	10	not	not	PART
ftr-479	1035	11	been	be	AUX
ftr-479	1035	12	disturbed.2	disturbed.2	ADJ
ftr-479	1035	13	"	"	PUNCT
ftr-479	1035	14	6	6	NUM
ftr-479	1035	15	however	however	ADV
ftr-479	1035	16	,	,	PUNCT
ftr-479	1035	17	if	if	SCONJ
ftr-479	1035	18	the	the	DET
ftr-479	1035	19	tax	tax	NOUN
ftr-479	1035	20	is	be	AUX
ftr-479	1035	21	imposed	impose	VERB
ftr-479	1035	22	at	at	ADP
ftr-479	1035	23	progressive	progressive	ADJ
ftr-479	1035	24	rates	rate	NOUN
ftr-479	1035	25	-	-	PUNCT
ftr-479	1035	26	say	say	VERB
ftr-479	1035	27	,	,	PUNCT
ftr-479	1035	28	50	50	NUM
ftr-479	1035	29	%	%	NOUN
ftr-479	1035	30	on	on	ADP
ftr-479	1035	31	the	the	DET
ftr-479	1035	32	first	first	ADJ
ftr-479	1035	33	$	$	SYM
ftr-479	1035	34	100	100	NUM
ftr-479	1035	35	and	and	CCONJ
ftr-479	1035	36	80	80	NUM
ftr-479	1035	37	%	%	NOUN
ftr-479	1035	38	on	on	ADP
ftr-479	1035	39	consumed	consume	VERB
ftr-479	1035	40	income	income	NOUN
ftr-479	1035	41	in	in	ADP
ftr-479	1035	42	excess	excess	NOUN
ftr-479	1035	43	of	of	ADP
ftr-479	1035	44	$	$	SYM
ftr-479	1035	45	100	100	NUM
ftr-479	1035	46	,	,	PUNCT
ftr-479	1035	47	a	a	DET
ftr-479	1035	48	's	's	PART
ftr-479	1035	49	tax	tax	NOUN
ftr-479	1035	50	under	under	ADP
ftr-479	1035	51	the	the	DET
ftr-479	1035	52	savings	saving	NOUN
ftr-479	1035	53	alternative	alternative	NOUN
ftr-479	1035	54	is	be	AUX
ftr-479	1035	55	$	$	SYM
ftr-479	1035	56	58	58	NUM
ftr-479	1035	57	(	(	PUNCT
ftr-479	1035	58	$	$	SYM
ftr-479	1035	59	50	50	NUM
ftr-479	1035	60	on	on	ADP
ftr-479	1035	61	the	the	DET
ftr-479	1035	62	first	first	ADJ
ftr-479	1035	63	$	$	SYM
ftr-479	1035	64	100	100	NUM
ftr-479	1035	65	and	and	CCONJ
ftr-479	1035	66	$	$	SYM
ftr-479	1035	67	8	8	NUM
ftr-479	1035	68	on	on	ADP
ftr-479	1035	69	the	the	DET
ftr-479	1035	70	investment	investment	NOUN
ftr-479	1035	71	earnings	earning	NOUN
ftr-479	1035	72	)	)	PUNCT
ftr-479	1035	73	,	,	PUNCT
ftr-479	1035	74	and	and	CCONJ
ftr-479	1035	75	the	the	DET
ftr-479	1035	76	amount	amount	NOUN
ftr-479	1035	77	remaining	remain	VERB
ftr-479	1035	78	for	for	ADP
ftr-479	1035	79	consumption	consumption	NOUN
ftr-479	1035	80	is	be	AUX
ftr-479	1035	81	only	only	ADV
ftr-479	1035	82	$	$	SYM
ftr-479	1035	83	52	52	NUM
ftr-479	1035	84	(	(	PUNCT
ftr-479	1035	85	$	$	SYM
ftr-479	1035	86	110	110	NUM
ftr-479	1035	87	less	less	ADJ
ftr-479	1035	88	$	$	SYM
ftr-479	1035	89	58	58	NUM
ftr-479	1035	90	)	)	PUNCT
ftr-479	1035	91	,	,	PUNCT
ftr-479	1035	92	which	which	PRON
ftr-479	1035	93	is	be	AUX
ftr-479	1035	94	only	only	ADV
ftr-479	1035	95	4	4	NUM
ftr-479	1035	96	%	%	NOUN
ftr-479	1035	97	more	more	ADJ
ftr-479	1035	98	than	than	ADP
ftr-479	1035	99	the	the	DET
ftr-479	1035	100	$	$	SYM
ftr-479	1035	101	50	50	NUM
ftr-479	1035	102	she	she	PRON
ftr-479	1035	103	could	could	AUX
ftr-479	1035	104	have	have	AUX
ftr-479	1035	105	consumed	consume	VERB
ftr-479	1035	106	without	without	ADP
ftr-479	1035	107	saving	save	VERB
ftr-479	1035	108	.	.	PUNCT
ftr-479	1036	1	progressive	progressive	ADJ
ftr-479	1036	2	rates	rate	NOUN
ftr-479	1036	3	thus	thus	ADV
ftr-479	1036	4	have	have	VERB
ftr-479	1036	5	the	the	DET
ftr-479	1036	6	effect	effect	NOUN
ftr-479	1036	7	of	of	ADP
ftr-479	1036	8	altering	alter	VERB
ftr-479	1036	9	the	the	DET
ftr-479	1036	10	relative	relative	ADJ
ftr-479	1036	11	tradeoff	tradeoff	NOUN
ftr-479	1036	12	between	between	ADP
ftr-479	1036	13	present	present	ADJ
ftr-479	1036	14	and	and	CCONJ
ftr-479	1036	15	future	future	ADJ
ftr-479	1036	16	consumption	consumption	NOUN
ftr-479	1036	17	in	in	ADP
ftr-479	1036	18	a	a	DET
ftr-479	1036	19	way	way	NOUN
ftr-479	1036	20	that	that	PRON
ftr-479	1036	21	disfavors	disfavors	AUX
ftr-479	1036	22	saving	save	VERB
ftr-479	1036	23	.	.	PUNCT
ftr-479	1037	1	for	for	ADP
ftr-479	1037	2	this	this	DET
ftr-479	1037	3	reason	reason	NOUN
ftr-479	1037	4	,	,	PUNCT
ftr-479	1037	5	the	the	DET
ftr-479	1037	6	nunn	nunn	PROPN
ftr-479	1037	7	-	-	PUNCT
ftr-479	1037	8	domenici	domenici	NOUN
ftr-479	1037	9	authors	author	NOUN
ftr-479	1037	10	are	be	AUX
ftr-479	1037	11	virtually	virtually	ADV
ftr-479	1037	12	forced	force	VERB
ftr-479	1037	13	to	to	PART
ftr-479	1037	14	provide	provide	VERB
ftr-479	1037	15	a	a	DET
ftr-479	1037	16	complicating	complicate	VERB
ftr-479	1037	17	averaging	averaging	NOUN
ftr-479	1037	18	rule	rule	NOUN
ftr-479	1037	19	for	for	ADP
ftr-479	1037	20	taxpayers	taxpayer	NOUN
ftr-479	1037	21	pushed	push	VERB
ftr-479	1037	22	into	into	ADP
ftr-479	1037	23	a	a	DET
ftr-479	1037	24	higher	high	ADJ
ftr-479	1037	25	tax	tax	NOUN
ftr-479	1037	26	brackets	bracket	NOUN
ftr-479	1037	27	when	when	SCONJ
ftr-479	1037	28	they	they	PRON
ftr-479	1037	29	purchase	purchase	VERB
ftr-479	1037	30	expensive	expensive	ADJ
ftr-479	1037	31	long	long	ADV
ftr-479	1037	32	-	-	PUNCT
ftr-479	1037	33	lived	live	VERB
ftr-479	1037	34	consumer	consumer	NOUN
ftr-479	1037	35	assets	asset	NOUN
ftr-479	1037	36	from	from	ADP
ftr-479	1037	37	savings	saving	NOUN
ftr-479	1037	38	withdrawals	withdrawal	NOUN
ftr-479	1037	39	.	.	PUNCT
ftr-479	1038	1	having	having	AUX
ftr-479	1038	2	come	come	VERB
ftr-479	1038	3	this	this	PRON
ftr-479	1038	4	far	far	ADV
ftr-479	1038	5	,	,	PUNCT
ftr-479	1038	6	nunn	nunn	PROPN
ftr-479	1038	7	and	and	CCONJ
ftr-479	1038	8	domenici	domenici	NOUN
ftr-479	1038	9	are	be	AUX
ftr-479	1038	10	forced	force	VERB
ftr-479	1038	11	to	to	PART
ftr-479	1038	12	make	make	VERB
ftr-479	1038	13	the	the	DET
ftr-479	1038	14	averaging	averaging	NOUN
ftr-479	1038	15	provision	provision	NOUN
ftr-479	1038	16	available	available	ADJ
ftr-479	1038	17	to	to	ADP
ftr-479	1038	18	all	all	DET
ftr-479	1038	19	purchasers	purchaser	NOUN
ftr-479	1038	20	of	of	ADP
ftr-479	1038	21	long	long	ADV
ftr-479	1038	22	-	-	PUNCT
ftr-479	1038	23	lived	live	VERB
ftr-479	1038	24	consumer	consumer	NOUN
ftr-479	1038	25	assets	asset	NOUN
ftr-479	1038	26	because	because	SCONJ
ftr-479	1038	27	it	it	PRON
ftr-479	1038	28	would	would	AUX
ftr-479	1038	29	be	be	AUX
ftr-479	1038	30	quite	quite	ADV
ftr-479	1038	31	complicated	complicated	ADJ
ftr-479	1038	32	to	to	PART
ftr-479	1038	33	differentiate	differentiate	VERB
ftr-479	1038	34	between	between	ADP
ftr-479	1038	35	taxpayers	taxpayer	NOUN
ftr-479	1038	36	financing	finance	VERB
ftr-479	1038	37	purchases	purchase	NOUN
ftr-479	1038	38	of	of	ADP
ftr-479	1038	39	these	these	DET
ftr-479	1038	40	assets	asset	NOUN
ftr-479	1038	41	from	from	ADP
ftr-479	1038	42	savings	saving	NOUN
ftr-479	1038	43	and	and	CCONJ
ftr-479	1038	44	those	those	PRON
ftr-479	1038	45	using	use	VERB
ftr-479	1038	46	other	other	ADJ
ftr-479	1038	47	financing	financing	NOUN
ftr-479	1038	48	approaches	approach	NOUN
ftr-479	1038	49	.	.	PUNCT
ftr-479	1039	1	20	20	NUM
ftr-479	1039	2	7	7	NUM
ftr-479	1039	3	another	another	DET
ftr-479	1039	4	interesting	interesting	ADJ
ftr-479	1039	5	consequence	consequence	NOUN
ftr-479	1039	6	of	of	ADP
ftr-479	1039	7	the	the	DET
ftr-479	1039	8	nunn	nunn	PROPN
ftr-479	1039	9	-	-	PUNCT
ftr-479	1039	10	domenici	domenici	NOUN
ftr-479	1039	11	treatment	treatment	NOUN
ftr-479	1039	12	of	of	ADP
ftr-479	1039	13	long	long	ADV
ftr-479	1039	14	-	-	PUNCT
ftr-479	1039	15	lived	live	VERB
ftr-479	1039	16	consumer	consumer	NOUN
ftr-479	1039	17	assets	asset	NOUN
ftr-479	1039	18	other	other	ADJ
ftr-479	1039	19	than	than	ADP
ftr-479	1039	20	housing	housing	NOUN
ftr-479	1039	21	is	be	AUX
ftr-479	1039	22	that	that	SCONJ
ftr-479	1039	23	purchasers	purchaser	NOUN
ftr-479	1039	24	of	of	ADP
ftr-479	1039	25	valuable	valuable	ADJ
ftr-479	1039	26	items	item	NOUN
ftr-479	1039	27	of	of	ADP
ftr-479	1039	28	tangible	tangible	ADJ
ftr-479	1039	29	personal	personal	ADJ
ftr-479	1039	30	property	property	NOUN
ftr-479	1039	31	producing	produce	VERB
ftr-479	1039	32	no	no	DET
ftr-479	1039	33	cash	cash	NOUN
ftr-479	1039	34	-	-	PUNCT
ftr-479	1039	35	flow	flow	NOUN
ftr-479	1039	36	would	would	AUX
ftr-479	1039	37	prefer	prefer	VERB
ftr-479	1039	38	that	that	SCONJ
ftr-479	1039	39	204	204	NUM
ftr-479	1039	40	.	.	PUNCT
ftr-479	1040	1	graetz	graetz	PROPN
ftr-479	1040	2	,	,	PUNCT
ftr-479	1040	3	supra	supra	PROPN
ftr-479	1040	4	note	note	NOUN
ftr-479	1040	5	136	136	NUM
ftr-479	1040	6	,	,	PUNCT
ftr-479	1040	7	at	at	ADP
ftr-479	1040	8	1579	1579	NUM
ftr-479	1040	9	.	.	PUNCT
ftr-479	1041	1	205	205	NUM
ftr-479	1041	2	.	.	PUNCT
ftr-479	1042	1	nunn	nunn	PROPN
ftr-479	1042	2	-	-	PUNCT
ftr-479	1042	3	domenici	domenici	PROPN
ftr-479	1042	4	report	report	NOUN
ftr-479	1042	5	,	,	PUNCT
ftr-479	1042	6	supra	supra	PROPN
ftr-479	1042	7	note	note	NOUN
ftr-479	1042	8	123	123	NUM
ftr-479	1042	9	,	,	PUNCT
ftr-479	1042	10	at	at	ADP
ftr-479	1042	11	98	98	NUM
ftr-479	1042	12	-	-	SYM
ftr-479	1042	13	99	99	NUM
ftr-479	1042	14	;	;	PUNCT
ftr-479	1042	15	blueprints	blueprint	NOUN
ftr-479	1042	16	,	,	PUNCT
ftr-479	1042	17	supra	supra	PROPN
ftr-479	1042	18	note	note	NOUN
ftr-479	1042	19	4	4	NUM
ftr-479	1042	20	.	.	PUNCT
ftr-479	1042	21	at	at	ADP
ftr-479	1042	22	40	40	NUM
ftr-479	1042	23	.	.	PUNCT
ftr-479	1042	24	206	206	NUM
ftr-479	1042	25	.	.	PUNCT
ftr-479	1043	1	congressional	congressional	ADJ
ftr-479	1043	2	budget	budget	NOUN
ftr-479	1043	3	office	office	NOUN
ftr-479	1043	4	,	,	PUNCT
ftr-479	1043	5	supra	supra	PROPN
ftr-479	1043	6	note	note	VERB
ftr-479	1043	7	158	158	NUM
ftr-479	1043	8	,	,	PUNCT
ftr-479	1043	9	at	at	ADP
ftr-479	1043	10	116	116	NUM
ftr-479	1043	11	.	.	PUNCT
ftr-479	1044	1	by	by	ADP
ftr-479	1044	2	contrast	contrast	NOUN
ftr-479	1044	3	,	,	PUNCT
ftr-479	1044	4	under	under	ADP
ftr-479	1044	5	a	a	DET
ftr-479	1044	6	50	50	NUM
ftr-479	1044	7	%	%	NOUN
ftr-479	1044	8	flat	flat	ADJ
ftr-479	1044	9	-	-	PUNCT
ftr-479	1044	10	rate	rate	NOUN
ftr-479	1044	11	income	income	NOUN
ftr-479	1044	12	tax	tax	NOUN
ftr-479	1044	13	,	,	PUNCT
ftr-479	1044	14	a	a	PRON
ftr-479	1044	15	would	would	AUX
ftr-479	1044	16	have	have	VERB
ftr-479	1044	17	only	only	ADV
ftr-479	1044	18	$	$	SYM
ftr-479	1044	19	50	50	NUM
ftr-479	1044	20	to	to	PART
ftr-479	1044	21	save	save	VERB
ftr-479	1044	22	after	after	ADP
ftr-479	1044	23	tax	tax	NOUN
ftr-479	1044	24	,	,	PUNCT
ftr-479	1044	25	would	would	AUX
ftr-479	1044	26	have	have	VERB
ftr-479	1044	27	an	an	DET
ftr-479	1044	28	investment	investment	NOUN
ftr-479	1044	29	return	return	NOUN
ftr-479	1044	30	of	of	ADP
ftr-479	1044	31	$	$	SYM
ftr-479	1044	32	5	5	NUM
ftr-479	1044	33	,	,	PUNCT
ftr-479	1044	34	pay	pay	VERB
ftr-479	1044	35	$	$	SYM
ftr-479	1044	36	2.50	2.50	NUM
ftr-479	1044	37	in	in	ADP
ftr-479	1044	38	tax	tax	NOUN
ftr-479	1044	39	on	on	ADP
ftr-479	1044	40	that	that	DET
ftr-479	1044	41	amount	amount	NOUN
ftr-479	1044	42	,	,	PUNCT
ftr-479	1044	43	and	and	CCONJ
ftr-479	1044	44	have	have	VERB
ftr-479	1044	45	only	only	ADV
ftr-479	1044	46	$	$	SYM
ftr-479	1044	47	52.50	52.50	NUM
ftr-479	1044	48	to	to	PART
ftr-479	1044	49	consume	consume	VERB
ftr-479	1044	50	after	after	ADP
ftr-479	1044	51	one	one	NUM
ftr-479	1044	52	year	year	NOUN
ftr-479	1044	53	.	.	PUNCT
ftr-479	1045	1	thus	thus	ADV
ftr-479	1045	2	.	.	PUNCT
ftr-479	1046	1	the	the	DET
ftr-479	1046	2	income	income	NOUN
ftr-479	1046	3	tax	tax	NOUN
ftr-479	1046	4	would	would	AUX
ftr-479	1046	5	allow	allow	VERB
ftr-479	1046	6	the	the	DET
ftr-479	1046	7	saver	saver	NOUN
ftr-479	1046	8	to	to	PART
ftr-479	1046	9	consume	consume	VERB
ftr-479	1046	10	only	only	ADV
ftr-479	1046	11	5	5	NUM
ftr-479	1046	12	%	%	NOUN
ftr-479	1046	13	more	more	ADJ
ftr-479	1046	14	than	than	ADP
ftr-479	1046	15	the	the	DET
ftr-479	1046	16	consumer	consumer	NOUN
ftr-479	1046	17	who	who	PRON
ftr-479	1046	18	immediately	immediately	ADV
ftr-479	1046	19	spent	spend	VERB
ftr-479	1046	20	the	the	DET
ftr-479	1046	21	$	$	SYM
ftr-479	1046	22	50	50	NUM
ftr-479	1046	23	of	of	ADP
ftr-479	1046	24	after	after	ADP
ftr-479	1046	25	-	-	PUNCT
ftr-479	1046	26	tax	tax	NOUN
ftr-479	1046	27	income	income	NOUN
ftr-479	1046	28	and	and	CCONJ
ftr-479	1046	29	saved	save	VERB
ftr-479	1046	30	nothing	nothing	PRON
ftr-479	1046	31	.	.	PUNCT
ftr-479	1047	1	207	207	NUM
ftr-479	1047	2	.	.	PUNCT
ftr-479	1048	1	for	for	ADP
ftr-479	1048	2	example	example	NOUN
ftr-479	1048	3	,	,	PUNCT
ftr-479	1048	4	if	if	SCONJ
ftr-479	1048	5	averaging	average	VERB
ftr-479	1048	6	applied	apply	VERB
ftr-479	1048	7	only	only	ADV
ftr-479	1048	8	to	to	ADP
ftr-479	1048	9	acquisitions	acquisition	NOUN
ftr-479	1048	10	out	out	ADP
ftr-479	1048	11	of	of	ADP
ftr-479	1048	12	savings	saving	NOUN
ftr-479	1048	13	and	and	CCONJ
ftr-479	1048	14	a	a	DET
ftr-479	1048	15	taxpayer	taxpayer	NOUN
ftr-479	1048	16	with	with	ADP
ftr-479	1048	17	$	$	SYM
ftr-479	1048	18	100	100	NUM
ftr-479	1048	19	of	of	ADP
ftr-479	1048	20	savings	saving	NOUN
ftr-479	1048	21	and	and	CCONJ
ftr-479	1048	22	$	$	SYM
ftr-479	1048	23	100	100	NUM
ftr-479	1048	24	of	of	ADP
ftr-479	1048	25	current	current	ADJ
ftr-479	1048	26	earnings	earning	NOUN
ftr-479	1048	27	purchases	purchase	NOUN
ftr-479	1048	28	a	a	DET
ftr-479	1048	29	long	long	ADV
ftr-479	1048	30	-	-	PUNCT
ftr-479	1048	31	lived	live	VERB
ftr-479	1048	32	consumer	consumer	NOUN
ftr-479	1048	33	asset	asset	NOUN
ftr-479	1048	34	for	for	ADP
ftr-479	1048	35	$	$	SYM
ftr-479	1048	36	100	100	NUM
ftr-479	1048	37	,	,	PUNCT
ftr-479	1048	38	it	it	PRON
ftr-479	1048	39	would	would	AUX
ftr-479	1048	40	have	have	VERB
ftr-479	1048	41	to	to	PART
ftr-479	1048	42	be	be	AUX
ftr-479	1048	43	determined	determine	VERB
ftr-479	1048	44	whether	whether	SCONJ
ftr-479	1048	45	the	the	DET
ftr-479	1048	46	asset	asset	NOUN
ftr-479	1048	47	was	be	AUX
ftr-479	1048	48	purchased	purchase	VERB
ftr-479	1048	49	from	from	ADP
ftr-479	1048	50	the	the	DET
ftr-479	1048	51	savings	saving	NOUN
ftr-479	1048	52	or	or	CCONJ
ftr-479	1048	53	the	the	DET
ftr-479	1048	54	earnings	earning	NOUN
ftr-479	1048	55	.	.	PUNCT
ftr-479	1049	1	19951	19951	NUM
ftr-479	1049	2	florida	florida	PROPN
ftr-479	1049	3	tax	tax	NOUN
ftr-479	1049	4	review	review	NOUN
ftr-479	1049	5	these	these	DET
ftr-479	1049	6	items	item	NOUN
ftr-479	1049	7	be	be	AUX
ftr-479	1049	8	treated	treat	VERB
ftr-479	1049	9	as	as	ADP
ftr-479	1049	10	investments	investment	NOUN
ftr-479	1049	11	,	,	PUNCT
ftr-479	1049	12	rather	rather	ADV
ftr-479	1049	13	than	than	ADP
ftr-479	1049	14	long	long	ADV
ftr-479	1049	15	-	-	PUNCT
ftr-479	1049	16	lived	live	VERB
ftr-479	1049	17	consumer	consumer	NOUN
ftr-479	1049	18	assets	asset	NOUN
ftr-479	1049	19	.	.	PUNCT
ftr-479	1050	1	this	this	PRON
ftr-479	1050	2	is	be	AUX
ftr-479	1050	3	because	because	SCONJ
ftr-479	1050	4	consumer	consumer	NOUN
ftr-479	1050	5	-	-	PUNCT
ftr-479	1050	6	asset	asset	NOUN
ftr-479	1050	7	classification	classification	NOUN
ftr-479	1050	8	means	mean	VERB
ftr-479	1050	9	that	that	SCONJ
ftr-479	1050	10	the	the	DET
ftr-479	1050	11	purchase	purchase	NOUN
ftr-479	1050	12	price	price	NOUN
ftr-479	1050	13	for	for	ADP
ftr-479	1050	14	the	the	DET
ftr-479	1050	15	item	item	NOUN
ftr-479	1050	16	is	be	AUX
ftr-479	1050	17	immediately	immediately	ADV
ftr-479	1050	18	included	include	VERB
ftr-479	1050	19	in	in	ADP
ftr-479	1050	20	the	the	DET
ftr-479	1050	21	tax	tax	NOUN
ftr-479	1050	22	base	base	NOUN
ftr-479	1050	23	,	,	PUNCT
ftr-479	1050	24	08	08	NUM
ftr-479	1050	25	whereas	whereas	SCONJ
ftr-479	1050	26	investment	investment	NOUN
ftr-479	1050	27	asset	asset	NOUN
ftr-479	1050	28	classification	classification	NOUN
ftr-479	1050	29	means	mean	VERB
ftr-479	1050	30	that	that	SCONJ
ftr-479	1050	31	the	the	DET
ftr-479	1050	32	purchase	purchase	NOUN
ftr-479	1050	33	price	price	NOUN
ftr-479	1050	34	is	be	AUX
ftr-479	1050	35	deducted	deduct	VERB
ftr-479	1050	36	from	from	ADP
ftr-479	1050	37	the	the	DET
ftr-479	1050	38	tax	tax	NOUN
ftr-479	1050	39	base	base	NOUN
ftr-479	1050	40	and	and	CCONJ
ftr-479	1050	41	the	the	DET
ftr-479	1050	42	absence	absence	NOUN
ftr-479	1050	43	of	of	ADP
ftr-479	1050	44	cash	cash	NOUN
ftr-479	1050	45	flow	flow	NOUN
ftr-479	1050	46	ensures	ensure	VERB
ftr-479	1050	47	that	that	SCONJ
ftr-479	1050	48	there	there	PRON
ftr-479	1050	49	is	be	VERB
ftr-479	1050	50	no	no	DET
ftr-479	1050	51	taxation	taxation	NOUN
ftr-479	1050	52	while	while	SCONJ
ftr-479	1050	53	the	the	DET
ftr-479	1050	54	taxpayer	taxpayer	NOUN
ftr-479	1050	55	uses	use	VERB
ftr-479	1050	56	the	the	DET
ftr-479	1050	57	asset	asset	NOUN
ftr-479	1050	58	even	even	ADV
ftr-479	1050	59	though	though	SCONJ
ftr-479	1050	60	the	the	DET
ftr-479	1050	61	taxpayer	taxpayer	NOUN
ftr-479	1050	62	is	be	AUX
ftr-479	1050	63	receiving	receive	VERB
ftr-479	1050	64	current	current	ADJ
ftr-479	1050	65	consumption	consumption	NOUN
ftr-479	1050	66	benefits	benefit	NOUN
ftr-479	1050	67	through	through	ADP
ftr-479	1050	68	that	that	DET
ftr-479	1050	69	use	use	NOUN
ftr-479	1050	70	.	.	PUNCT
ftr-479	1050	71	"	"	PUNCT
ftr-479	1051	1	9	9	NUM
ftr-479	1051	2	thus	thus	ADV
ftr-479	1051	3	,	,	PUNCT
ftr-479	1051	4	taxpayers	taxpayer	NOUN
ftr-479	1051	5	who	who	PRON
ftr-479	1051	6	purchase	purchase	VERB
ftr-479	1051	7	expensive	expensive	ADJ
ftr-479	1051	8	art	art	NOUN
ftr-479	1051	9	objects	object	NOUN
ftr-479	1051	10	and	and	CCONJ
ftr-479	1051	11	jewelry	jewelry	NOUN
ftr-479	1051	12	can	can	AUX
ftr-479	1051	13	be	be	AUX
ftr-479	1051	14	expected	expect	VERB
ftr-479	1051	15	to	to	PART
ftr-479	1051	16	argue	argue	VERB
ftr-479	1051	17	that	that	SCONJ
ftr-479	1051	18	these	these	DET
ftr-479	1051	19	items	item	NOUN
ftr-479	1051	20	are	be	AUX
ftr-479	1051	21	investments	investment	NOUN
ftr-479	1051	22	,	,	PUNCT
ftr-479	1051	23	even	even	ADV
ftr-479	1051	24	though	though	SCONJ
ftr-479	1051	25	the	the	DET
ftr-479	1051	26	art	art	NOUN
ftr-479	1051	27	is	be	AUX
ftr-479	1051	28	displayed	display	VERB
ftr-479	1051	29	in	in	ADP
ftr-479	1051	30	a	a	DET
ftr-479	1051	31	personal	personal	ADJ
ftr-479	1051	32	residence	residence	NOUN
ftr-479	1051	33	and	and	CCONJ
ftr-479	1051	34	the	the	DET
ftr-479	1051	35	jewelry	jewelry	NOUN
ftr-479	1051	36	is	be	AUX
ftr-479	1051	37	occasionally	occasionally	ADV
ftr-479	1051	38	worn	wear	VERB
ftr-479	1051	39	by	by	ADP
ftr-479	1051	40	the	the	DET
ftr-479	1051	41	owner	owner	NOUN
ftr-479	1051	42	or	or	CCONJ
ftr-479	1051	43	members	member	NOUN
ftr-479	1051	44	of	of	ADP
ftr-479	1051	45	the	the	DET
ftr-479	1051	46	owner	owner	NOUN
ftr-479	1051	47	's	's	PART
ftr-479	1051	48	family.210	family.210	NOUN
ftr-479	1051	49	under	under	ADP
ftr-479	1051	50	nunn	nunn	PROPN
ftr-479	1051	51	-	-	PUNCT
ftr-479	1051	52	domenici	domenici	PROPN
ftr-479	1051	53	,	,	PUNCT
ftr-479	1051	54	taxpayers	taxpayer	NOUN
ftr-479	1051	55	and	and	CCONJ
ftr-479	1051	56	the	the	DET
ftr-479	1051	57	irs	irs	PROPN
ftr-479	1051	58	would	would	AUX
ftr-479	1051	59	bear	bear	VERB
ftr-479	1051	60	the	the	DET
ftr-479	1051	61	costs	cost	NOUN
ftr-479	1051	62	of	of	ADP
ftr-479	1051	63	making	make	VERB
ftr-479	1051	64	the	the	DET
ftr-479	1051	65	factual	factual	ADJ
ftr-479	1051	66	distinctions	distinction	NOUN
ftr-479	1051	67	required	require	VERB
ftr-479	1051	68	to	to	PART
ftr-479	1051	69	properly	properly	ADV
ftr-479	1051	70	classify	classify	VERB
ftr-479	1051	71	property	property	NOUN
ftr-479	1051	72	of	of	ADP
ftr-479	1051	73	this	this	DET
ftr-479	1051	74	type	type	NOUN
ftr-479	1051	75	.	.	PUNCT
ftr-479	1052	1	if	if	SCONJ
ftr-479	1052	2	the	the	DET
ftr-479	1052	3	proposal	proposal	NOUN
ftr-479	1052	4	attempts	attempt	VERB
ftr-479	1052	5	to	to	PART
ftr-479	1052	6	avoid	avoid	VERB
ftr-479	1052	7	this	this	DET
ftr-479	1052	8	issue	issue	NOUN
ftr-479	1052	9	by	by	ADP
ftr-479	1052	10	denying	deny	VERB
ftr-479	1052	11	a	a	DET
ftr-479	1052	12	deduction	deduction	NOUN
ftr-479	1052	13	for	for	ADP
ftr-479	1052	14	investments	investment	NOUN
ftr-479	1052	15	in	in	ADP
ftr-479	1052	16	art	art	NOUN
ftr-479	1052	17	objects	object	NOUN
ftr-479	1052	18	and	and	CCONJ
ftr-479	1052	19	jewelry	jewelry	NOUN
ftr-479	1052	20	,	,	PUNCT
ftr-479	1052	21	taxpayers	taxpayer	NOUN
ftr-479	1052	22	will	will	AUX
ftr-479	1052	23	presumably	presumably	ADV
ftr-479	1052	24	make	make	VERB
ftr-479	1052	25	such	such	ADJ
ftr-479	1052	26	investments	investment	NOUN
ftr-479	1052	27	through	through	ADP
ftr-479	1052	28	business	business	NOUN
ftr-479	1052	29	entities	entity	NOUN
ftr-479	1052	30	.	.	PUNCT
ftr-479	1053	1	the	the	DET
ftr-479	1053	2	proposal	proposal	NOUN
ftr-479	1053	3	would	would	AUX
ftr-479	1053	4	then	then	ADV
ftr-479	1053	5	either	either	CCONJ
ftr-479	1053	6	have	have	VERB
ftr-479	1053	7	to	to	PART
ftr-479	1053	8	acquiesce	acquiesce	VERB
ftr-479	1053	9	in	in	ADP
ftr-479	1053	10	this	this	DET
ftr-479	1053	11	strategy	strategy	NOUN
ftr-479	1053	12	or	or	CCONJ
ftr-479	1053	13	adopt	adopt	VERB
ftr-479	1053	14	complicating	complicate	VERB
ftr-479	1053	15	rules	rule	NOUN
ftr-479	1053	16	that	that	PRON
ftr-479	1053	17	look	look	VERB
ftr-479	1053	18	through	through	ADP
ftr-479	1053	19	business	business	NOUN
ftr-479	1053	20	ownership	ownership	NOUN
ftr-479	1053	21	interests	interest	NOUN
ftr-479	1053	22	to	to	ADP
ftr-479	1053	23	the	the	DET
ftr-479	1053	24	underlying	underlie	VERB
ftr-479	1053	25	assets	asset	NOUN
ftr-479	1053	26	.	.	PUNCT
ftr-479	1054	1	10	10	NUM
ftr-479	1054	2	.	.	PUNCT
ftr-479	1054	3	gifts	gift	NOUN
ftr-479	1054	4	and	and	CCONJ
ftr-479	1054	5	inheritances.-the	inheritances.-the	DET
ftr-479	1054	6	nunn	nunn	PROPN
ftr-479	1054	7	-	-	PUNCT
ftr-479	1054	8	domenici	domenici	PROPN
ftr-479	1054	9	treatment	treatment	NOUN
ftr-479	1054	10	of	of	ADP
ftr-479	1054	11	gifts	gift	NOUN
ftr-479	1054	12	and	and	CCONJ
ftr-479	1054	13	bequests	bequest	NOUN
ftr-479	1054	14	is	be	AUX
ftr-479	1054	15	based	base	VERB
ftr-479	1054	16	on	on	ADP
ftr-479	1054	17	three	three	NUM
ftr-479	1054	18	premises	premise	NOUN
ftr-479	1054	19	:	:	PUNCT
ftr-479	1054	20	(	(	PUNCT
ftr-479	1054	21	1	1	X
ftr-479	1054	22	)	)	PUNCT
ftr-479	1054	23	the	the	DET
ftr-479	1054	24	making	making	NOUN
ftr-479	1054	25	of	of	ADP
ftr-479	1054	26	a	a	DET
ftr-479	1054	27	gift	gift	NOUN
ftr-479	1054	28	or	or	CCONJ
ftr-479	1054	29	bequest	bequest	NOUN
ftr-479	1054	30	is	be	AUX
ftr-479	1054	31	not	not	PART
ftr-479	1054	32	taxable	taxable	ADJ
ftr-479	1054	33	consumption	consumption	NOUN
ftr-479	1054	34	by	by	ADP
ftr-479	1054	35	the	the	DET
ftr-479	1054	36	transferor;21	transferor;21	NOUN
ftr-479	1054	37	'	'	PUNCT
ftr-479	1054	38	(	(	PUNCT
ftr-479	1054	39	2	2	NUM
ftr-479	1054	40	)	)	PUNCT
ftr-479	1054	41	gifts	gift	NOUN
ftr-479	1054	42	and	and	CCONJ
ftr-479	1054	43	inheritances	inheritance	NOUN
ftr-479	1054	44	should	should	AUX
ftr-479	1054	45	be	be	AUX
ftr-479	1054	46	taxed	tax	VERB
ftr-479	1054	47	only	only	ADV
ftr-479	1054	48	once	once	ADV
ftr-479	1054	49	under	under	ADP
ftr-479	1054	50	a	a	DET
ftr-479	1054	51	consumed	consume	VERB
ftr-479	1054	52	income	income	NOUN
ftr-479	1054	53	tax;2	tax;2	PROPN
ftr-479	1054	54	2	2	NUM
ftr-479	1054	55	and	and	CCONJ
ftr-479	1054	56	(	(	PUNCT
ftr-479	1054	57	3	3	X
ftr-479	1054	58	)	)	PUNCT
ftr-479	1054	59	the	the	DET
ftr-479	1054	60	appropriate	appropriate	ADJ
ftr-479	1054	61	imposition	imposition	NOUN
ftr-479	1054	62	of	of	ADP
ftr-479	1054	63	the	the	DET
ftr-479	1054	64	tax	tax	NOUN
ftr-479	1054	65	is	be	AUX
ftr-479	1054	66	on	on	ADP
ftr-479	1054	67	the	the	DET
ftr-479	1054	68	donee	donee	NOUN
ftr-479	1054	69	when	when	SCONJ
ftr-479	1054	70	the	the	DET
ftr-479	1054	71	gift	gift	NOUN
ftr-479	1054	72	or	or	CCONJ
ftr-479	1054	73	inheritance	inheritance	NOUN
ftr-479	1054	74	is	be	AUX
ftr-479	1054	75	consumed.21	consumed.21	PROPN
ftr-479	1054	76	3	3	NUM
ftr-479	1054	77	thus	thus	ADV
ftr-479	1054	78	,	,	PUNCT
ftr-479	1054	79	the	the	DET
ftr-479	1054	80	proposal	proposal	NOUN
ftr-479	1054	81	"	"	PUNCT
ftr-479	1054	82	treats	treat	VERB
ftr-479	1054	83	inheritance	inheritance	NOUN
ftr-479	1054	84	[	[	X
ftr-479	1054	85	or	or	CCONJ
ftr-479	1054	86	a	a	DET
ftr-479	1054	87	gift	gift	NOUN
ftr-479	1054	88	]	]	PUNCT
ftr-479	1054	89	as	as	ADP
ftr-479	1054	90	income	income	NOUN
ftr-479	1054	91	to	to	ADP
ftr-479	1054	92	the	the	DET
ftr-479	1054	93	recipient	recipient	NOUN
ftr-479	1054	94	and	and	CCONJ
ftr-479	1054	95	taxes	taxis	NOUN
ftr-479	1054	96	it	it	PRON
ftr-479	1054	97	to	to	ADP
ftr-479	1054	98	the	the	DET
ftr-479	1054	99	extent	extent	NOUN
ftr-479	1054	100	that	that	SCONJ
ftr-479	1054	101	it	it	PRON
ftr-479	1054	102	is	be	AUX
ftr-479	1054	103	consumed	consume	VERB
ftr-479	1054	104	rather	rather	ADV
ftr-479	1054	105	than	than	ADP
ftr-479	1054	106	saved	save	VERB
ftr-479	1054	107	.	.	PUNCT
ftr-479	1055	1	if	if	SCONJ
ftr-479	1055	2	the	the	DET
ftr-479	1055	3	entire	entire	ADJ
ftr-479	1055	4	inheritance	inheritance	NOUN
ftr-479	1055	5	[	[	X
ftr-479	1055	6	or	or	CCONJ
ftr-479	1055	7	gift	gift	NOUN
ftr-479	1055	8	]	]	PUNCT
ftr-479	1055	9	is	be	AUX
ftr-479	1055	10	saved	save	VERB
ftr-479	1055	11	,	,	PUNCT
ftr-479	1055	12	inheritance	inheritance	NOUN
ftr-479	1055	13	[	[	X
ftr-479	1055	14	or	or	CCONJ
ftr-479	1055	15	inter	inter	ADJ
ftr-479	1055	16	vivos	vivos	ADJ
ftr-479	1055	17	giving	giving	NOUN
ftr-479	1055	18	]	]	PUNCT
ftr-479	1055	19	is	be	AUX
ftr-479	1055	20	not	not	PART
ftr-479	1055	21	a	a	DET
ftr-479	1055	22	taxable	taxable	ADJ
ftr-479	1055	23	event	event	NOUN
ftr-479	1055	24	for	for	ADP
ftr-479	1055	25	either	either	CCONJ
ftr-479	1055	26	the	the	DET
ftr-479	1055	27	donor	donor	NOUN
ftr-479	1055	28	or	or	CCONJ
ftr-479	1055	29	the	the	DET
ftr-479	1055	30	beneficiary	beneficiary	NOUN
ftr-479	1055	31	.	.	PUNCT
ftr-479	1056	1	214	214	NUM
ftr-479	1056	2	208	208	NUM
ftr-479	1056	3	.	.	PUNCT
ftr-479	1057	1	see	see	VERB
ftr-479	1057	2	i	i	PRON
ftr-479	1057	3	treas	trea	NOUN
ftr-479	1057	4	.	.	PUNCT
ftr-479	1058	1	dep't	dep't	PROPN
ftr-479	1058	2	,	,	PUNCT
ftr-479	1058	3	supra	supra	ADJ
ftr-479	1058	4	note	note	NOUN
ftr-479	1058	5	4	4	NUM
ftr-479	1058	6	,	,	PUNCT
ftr-479	1058	7	at	at	ADP
ftr-479	1058	8	201	201	NUM
ftr-479	1058	9	-	-	SYM
ftr-479	1058	10	02	02	NUM
ftr-479	1058	11	;	;	PUNCT
ftr-479	1058	12	supra	supra	ADJ
ftr-479	1058	13	text	text	NOUN
ftr-479	1058	14	accompanying	accompanying	ADJ
ftr-479	1058	15	notes	note	NOUN
ftr-479	1058	16	191	191	NUM
ftr-479	1058	17	-	-	SYM
ftr-479	1058	18	92	92	NUM
ftr-479	1058	19	,	,	PUNCT
ftr-479	1058	20	200	200	NUM
ftr-479	1058	21	-	-	SYM
ftr-479	1058	22	01	01	NUM
ftr-479	1058	23	.	.	PUNCT
ftr-479	1058	24	209	209	NUM
ftr-479	1058	25	.	.	PUNCT
ftr-479	1059	1	see	see	VERB
ftr-479	1059	2	supra	supra	ADJ
ftr-479	1059	3	text	text	NOUN
ftr-479	1059	4	accompanying	accompanying	ADJ
ftr-479	1059	5	note	note	NOUN
ftr-479	1059	6	191	191	NUM
ftr-479	1059	7	-	-	SYM
ftr-479	1059	8	93	93	NUM
ftr-479	1059	9	.	.	PUNCT
ftr-479	1060	1	under	under	ADP
ftr-479	1060	2	the	the	DET
ftr-479	1060	3	nunn	nunn	PROPN
ftr-479	1060	4	-	-	PUNCT
ftr-479	1060	5	domenici	domenici	PROPN
ftr-479	1060	6	proposal	proposal	NOUN
ftr-479	1060	7	,	,	PUNCT
ftr-479	1060	8	income	income	NOUN
ftr-479	1060	9	is	be	AUX
ftr-479	1060	10	not	not	PART
ftr-479	1060	11	imputed	impute	VERB
ftr-479	1060	12	from	from	ADP
ftr-479	1060	13	any	any	DET
ftr-479	1060	14	asset	asset	NOUN
ftr-479	1060	15	.	.	PUNCT
ftr-479	1061	1	thus	thus	ADV
ftr-479	1061	2	,	,	PUNCT
ftr-479	1061	3	property	property	NOUN
ftr-479	1061	4	that	that	PRON
ftr-479	1061	5	is	be	AUX
ftr-479	1061	6	treated	treat	VERB
ftr-479	1061	7	as	as	ADP
ftr-479	1061	8	an	an	DET
ftr-479	1061	9	investment	investment	NOUN
ftr-479	1061	10	but	but	CCONJ
ftr-479	1061	11	produces	produce	VERB
ftr-479	1061	12	no	no	DET
ftr-479	1061	13	cash	cash	NOUN
ftr-479	1061	14	-	-	PUNCT
ftr-479	1061	15	flow	flow	NOUN
ftr-479	1061	16	generates	generate	VERB
ftr-479	1061	17	no	no	DET
ftr-479	1061	18	tax	tax	NOUN
ftr-479	1061	19	liability	liability	NOUN
ftr-479	1061	20	when	when	SCONJ
ftr-479	1061	21	it	it	PRON
ftr-479	1061	22	is	be	AUX
ftr-479	1061	23	acquired	acquire	VERB
ftr-479	1061	24	or	or	CCONJ
ftr-479	1061	25	while	while	SCONJ
ftr-479	1061	26	it	it	PRON
ftr-479	1061	27	is	be	AUX
ftr-479	1061	28	held	hold	VERB
ftr-479	1061	29	.	.	PUNCT
ftr-479	1062	1	the	the	DET
ftr-479	1062	2	proceeds	proceed	NOUN
ftr-479	1062	3	of	of	ADP
ftr-479	1062	4	a	a	DET
ftr-479	1062	5	sale	sale	NOUN
ftr-479	1062	6	of	of	ADP
ftr-479	1062	7	such	such	DET
ftr-479	1062	8	an	an	DET
ftr-479	1062	9	asset	asset	NOUN
ftr-479	1062	10	are	be	AUX
ftr-479	1062	11	included	include	VERB
ftr-479	1062	12	in	in	ADP
ftr-479	1062	13	gross	gross	ADJ
ftr-479	1062	14	income	income	NOUN
ftr-479	1062	15	but	but	CCONJ
ftr-479	1062	16	can	can	AUX
ftr-479	1062	17	be	be	AUX
ftr-479	1062	18	offset	offset	VERB
ftr-479	1062	19	by	by	ADP
ftr-479	1062	20	a	a	DET
ftr-479	1062	21	savings	saving	NOUN
ftr-479	1062	22	deduction	deduction	NOUN
ftr-479	1062	23	if	if	SCONJ
ftr-479	1062	24	reinvested	reinveste	VERB
ftr-479	1062	25	.	.	PUNCT
ftr-479	1063	1	210	210	NUM
ftr-479	1063	2	.	.	PUNCT
ftr-479	1064	1	see	see	VERB
ftr-479	1064	2	generally	generally	ADV
ftr-479	1064	3	1	1	NUM
ftr-479	1064	4	treas	trea	NOUN
ftr-479	1064	5	.	.	PUNCT
ftr-479	1065	1	dep't	dep't	PROPN
ftr-479	1065	2	,	,	PUNCT
ftr-479	1065	3	supra	supra	ADJ
ftr-479	1065	4	note	note	NOUN
ftr-479	1065	5	4	4	NUM
ftr-479	1065	6	,	,	PUNCT
ftr-479	1065	7	at	at	ADP
ftr-479	1065	8	201	201	NUM
ftr-479	1065	9	-	-	SYM
ftr-479	1065	10	02	02	NUM
ftr-479	1065	11	.	.	PUNCT
ftr-479	1065	12	211	211	NUM
ftr-479	1065	13	.	.	PUNCT
ftr-479	1066	1	unamerican	unamerican	ADJ
ftr-479	1066	2	spirit	spirit	PROPN
ftr-479	1066	3	,	,	PUNCT
ftr-479	1066	4	supra	supra	PROPN
ftr-479	1066	5	note	note	PROPN
ftr-479	1066	6	138	138	NUM
ftr-479	1066	7	,	,	PUNCT
ftr-479	1066	8	at	at	ADP
ftr-479	1066	9	302	302	NUM
ftr-479	1066	10	.	.	PUNCT
ftr-479	1066	11	212	212	NUM
ftr-479	1066	12	.	.	PUNCT
ftr-479	1067	1	i	i	PRON
ftr-479	1067	2	d.	d.	PROPN
ftr-479	1067	3	at	at	ADP
ftr-479	1067	4	303	303	NUM
ftr-479	1067	5	-	-	SYM
ftr-479	1067	6	04	04	NUM
ftr-479	1067	7	.	.	PUNCT
ftr-479	1067	8	accord	accord	NOUN
ftr-479	1067	9	:	:	PUNCT
ftr-479	1067	10	simplification	simplification	NOUN
ftr-479	1067	11	committee	committee	NOUN
ftr-479	1067	12	report	report	NOUN
ftr-479	1067	13	,	,	PUNCT
ftr-479	1067	14	supra	supra	PROPN
ftr-479	1067	15	note	note	NOUN
ftr-479	1067	16	126	126	NUM
ftr-479	1067	17	,	,	PUNCT
ftr-479	1067	18	at	at	ADP
ftr-479	1067	19	427	427	NUM
ftr-479	1067	20	;	;	PUNCT
ftr-479	1067	21	andrews	andrews	PROPN
ftr-479	1067	22	,	,	PUNCT
ftr-479	1067	23	supra	supra	PROPN
ftr-479	1067	24	note	note	PROPN
ftr-479	1067	25	178	178	NUM
ftr-479	1067	26	,	,	PUNCT
ftr-479	1067	27	at	at	ADP
ftr-479	1067	28	1163	1163	NUM
ftr-479	1067	29	-	-	SYM
ftr-479	1067	30	64	64	NUM
ftr-479	1067	31	;	;	PUNCT
ftr-479	1067	32	graetz	graetz	NOUN
ftr-479	1067	33	,	,	PUNCT
ftr-479	1067	34	supra	supra	PROPN
ftr-479	1067	35	note	note	NOUN
ftr-479	1067	36	136	136	NUM
ftr-479	1067	37	,	,	PUNCT
ftr-479	1067	38	at	at	ADP
ftr-479	1067	39	1626	1626	NUM
ftr-479	1067	40	-	-	SYM
ftr-479	1067	41	27	27	NUM
ftr-479	1067	42	.	.	PUNCT
ftr-479	1067	43	213	213	NUM
ftr-479	1067	44	.	.	PUNCT
ftr-479	1068	1	unamerican	unamerican	ADJ
ftr-479	1068	2	spirit	spirit	NOUN
ftr-479	1068	3	,	,	PUNCT
ftr-479	1068	4	supra	supra	PROPN
ftr-479	1068	5	note	note	PROPN
ftr-479	1068	6	138	138	NUM
ftr-479	1068	7	,	,	PUNCT
ftr-479	1068	8	at	at	ADP
ftr-479	1068	9	302	302	NUM
ftr-479	1068	10	.	.	PUNCT
ftr-479	1069	1	however	however	ADV
ftr-479	1069	2	,	,	PUNCT
ftr-479	1069	3	the	the	DET
ftr-479	1069	4	wealth	wealth	NOUN
ftr-479	1069	5	transfer	transfer	NOUN
ftr-479	1069	6	taxes	taxis	NOUN
ftr-479	1069	7	would	would	AUX
ftr-479	1069	8	be	be	AUX
ftr-479	1069	9	retained	retain	VERB
ftr-479	1069	10	.	.	PUNCT
ftr-479	1070	1	214	214	NUM
ftr-479	1070	2	.	.	PUNCT
ftr-479	1071	1	i	i	PRON
ftr-479	1071	2	d.	d.	PROPN
ftr-479	1071	3	at	at	ADP
ftr-479	1071	4	302	302	NUM
ftr-479	1071	5	.	.	PUNCT
ftr-479	1072	1	this	this	DET
ftr-479	1072	2	outcome	outcome	NOUN
ftr-479	1072	3	is	be	AUX
ftr-479	1072	4	arguably	arguably	ADV
ftr-479	1072	5	correct	correct	ADJ
ftr-479	1072	6	under	under	ADP
ftr-479	1072	7	consumed	consume	VERB
ftr-479	1072	8	income	income	NOUN
ftr-479	1072	9	tax	tax	NOUN
ftr-479	1072	10	principles	principle	NOUN
ftr-479	1072	11	.	.	PUNCT
ftr-479	1073	1	see	see	VERB
ftr-479	1073	2	blueprints	blueprint	NOUN
ftr-479	1073	3	,	,	PUNCT
ftr-479	1073	4	supra	supra	PROPN
ftr-479	1073	5	note	note	NOUN
ftr-479	1073	6	4	4	NUM
ftr-479	1073	7	,	,	PUNCT
ftr-479	1073	8	at	at	ADP
ftr-479	1073	9	12	12	NUM
ftr-479	1073	10	,	,	PUNCT
ftr-479	1073	11	15	15	NUM
ftr-479	1073	12	;	;	PUNCT
ftr-479	1073	13	simplification	simplification	NOUN
ftr-479	1073	14	committee	committee	NOUN
ftr-479	1073	15	report	report	NOUN
ftr-479	1073	16	,	,	PUNCT
ftr-479	1073	17	supra	supra	PROPN
ftr-479	1073	18	note	note	NOUN
ftr-479	1073	19	126	126	NUM
ftr-479	1073	20	,	,	PUNCT
ftr-479	1073	21	at	at	ADP
ftr-479	1073	22	427	427	NUM
ftr-479	1073	23	;	;	PUNCT
ftr-479	1073	24	andrews	andrews	PROPN
ftr-479	1073	25	,	,	PUNCT
ftr-479	1073	26	supra	supra	PROPN
ftr-479	1073	27	note	note	PROPN
ftr-479	1073	28	178	178	NUM
ftr-479	1073	29	,	,	PUNCT
ftr-479	1073	30	at	at	ADP
ftr-479	1073	31	1162	1162	NUM
ftr-479	1073	32	-	-	SYM
ftr-479	1073	33	63	63	NUM
ftr-479	1073	34	;	;	PUNCT
ftr-479	1073	35	graetz	graetz	NOUN
ftr-479	1073	36	,	,	PUNCT
ftr-479	1073	37	supra	supra	PROPN
ftr-479	1073	38	note	note	NOUN
ftr-479	1073	39	136	136	NUM
ftr-479	1073	40	,	,	PUNCT
ftr-479	1073	41	at	at	ADP
ftr-479	1073	42	1624	1624	NUM
ftr-479	1073	43	-	-	SYM
ftr-479	1073	44	25	25	NUM
ftr-479	1073	45	.	.	PUNCT
ftr-479	1074	1	but	but	CCONJ
ftr-479	1074	2	see	see	VERB
ftr-479	1074	3	1	1	NUM
ftr-479	1074	4	treas	trea	NOUN
ftr-479	1074	5	.	.	PUNCT
ftr-479	1075	1	dep't	dep't	PROPN
ftr-479	1075	2	,	,	PUNCT
ftr-479	1075	3	supra	supra	ADJ
ftr-479	1075	4	note	note	NOUN
ftr-479	1075	5	4	4	NUM
ftr-479	1075	6	,	,	PUNCT
ftr-479	1075	7	at	at	ADP
ftr-479	1075	8	193	193	NUM
ftr-479	1075	9	;	;	PUNCT
ftr-479	1075	10	bradford	bradford	NOUN
ftr-479	1075	11	,	,	PUNCT
ftr-479	1075	12	supra	supra	PROPN
ftr-479	1075	13	note	note	PROPN
ftr-479	1075	14	1	1	NUM
ftr-479	1075	15	,	,	PUNCT
ftr-479	1075	16	at	at	ADP
ftr-479	1075	17	89	89	NUM
ftr-479	1075	18	.	.	PUNCT
ftr-479	1076	1	[	[	X
ftr-479	1076	2	vol	vol	NOUN
ftr-479	1076	3	2:7	2:7	NUM
ftr-479	1076	4	scoping	scope	VERB
ftr-479	1076	5	out	out	ADP
ftr-479	1076	6	the	the	DET
ftr-479	1076	7	uncertain	uncertain	ADJ
ftr-479	1076	8	simplification	simplification	NOUN
ftr-479	1076	9	effects	effect	NOUN
ftr-479	1076	10	this	this	DET
ftr-479	1076	11	system	system	NOUN
ftr-479	1076	12	is	be	AUX
ftr-479	1076	13	relatively	relatively	ADV
ftr-479	1076	14	simple	simple	ADJ
ftr-479	1076	15	for	for	ADP
ftr-479	1076	16	donees	donee	NOUN
ftr-479	1076	17	,	,	PUNCT
ftr-479	1076	18	but	but	CCONJ
ftr-479	1076	19	it	it	PRON
ftr-479	1076	20	has	have	VERB
ftr-479	1076	21	significant	significant	ADJ
ftr-479	1076	22	complexity	complexity	NOUN
ftr-479	1076	23	on	on	ADP
ftr-479	1076	24	the	the	DET
ftr-479	1076	25	donor	donor	NOUN
ftr-479	1076	26	's	's	PART
ftr-479	1076	27	side	side	NOUN
ftr-479	1076	28	.	.	PUNCT
ftr-479	1077	1	the	the	DET
ftr-479	1077	2	following	follow	VERB
ftr-479	1077	3	examples	example	NOUN
ftr-479	1077	4	illustrate	illustrate	VERB
ftr-479	1077	5	this	this	DET
ftr-479	1077	6	point	point	NOUN
ftr-479	1077	7	:	:	PUNCT
ftr-479	1077	8	example	example	NOUN
ftr-479	1077	9	1	1	NUM
ftr-479	1077	10	:	:	PUNCT
ftr-479	1077	11	individual	individual	NOUN
ftr-479	1078	1	a	a	PRON
ftr-479	1078	2	makes	make	VERB
ftr-479	1078	3	a	a	DET
ftr-479	1078	4	$	$	SYM
ftr-479	1078	5	100	100	NUM
ftr-479	1078	6	gift	gift	NOUN
ftr-479	1078	7	out	out	ADP
ftr-479	1078	8	of	of	ADP
ftr-479	1078	9	current	current	ADJ
ftr-479	1078	10	receipts	receipt	NOUN
ftr-479	1078	11	(	(	PUNCT
ftr-479	1078	12	e.g.	e.g.	ADV
ftr-479	1078	13	,	,	PUNCT
ftr-479	1078	14	salary	salary	NOUN
ftr-479	1078	15	or	or	CCONJ
ftr-479	1078	16	dividends	dividend	NOUN
ftr-479	1078	17	)	)	PUNCT
ftr-479	1078	18	to	to	ADP
ftr-479	1078	19	individual	individual	PROPN
ftr-479	1078	20	b.	b.	PROPN
ftr-479	1078	21	since	since	SCONJ
ftr-479	1078	22	the	the	DET
ftr-479	1078	23	receipts	receipt	NOUN
ftr-479	1078	24	are	be	AUX
ftr-479	1078	25	part	part	NOUN
ftr-479	1078	26	of	of	ADP
ftr-479	1078	27	a	a	DET
ftr-479	1078	28	's	's	PART
ftr-479	1078	29	consumption	consumption	NOUN
ftr-479	1078	30	tax	tax	NOUN
ftr-479	1078	31	base	base	NOUN
ftr-479	1078	32	in	in	ADP
ftr-479	1078	33	the	the	DET
ftr-479	1078	34	year	year	NOUN
ftr-479	1078	35	of	of	ADP
ftr-479	1078	36	the	the	DET
ftr-479	1078	37	gift	gift	NOUN
ftr-479	1078	38	,	,	PUNCT
ftr-479	1078	39	a	a	PRON
ftr-479	1078	40	is	be	AUX
ftr-479	1078	41	presumably	presumably	ADV
ftr-479	1078	42	allowed	allow	VERB
ftr-479	1078	43	a	a	DET
ftr-479	1078	44	$	$	SYM
ftr-479	1078	45	100	100	NUM
ftr-479	1078	46	deduction	deduction	NOUN
ftr-479	1078	47	for	for	ADP
ftr-479	1078	48	the	the	DET
ftr-479	1078	49	gift.2	gift.2	PROPN
ftr-479	1078	50	5	5	NUM
ftr-479	1078	51	without	without	ADP
ftr-479	1078	52	the	the	DET
ftr-479	1078	53	deduction	deduction	NOUN
ftr-479	1078	54	,	,	PUNCT
ftr-479	1078	55	a	a	PRON
ftr-479	1078	56	would	would	AUX
ftr-479	1078	57	be	be	AUX
ftr-479	1078	58	taxed	tax	VERB
ftr-479	1078	59	on	on	ADP
ftr-479	1078	60	the	the	DET
ftr-479	1078	61	$	$	SYM
ftr-479	1078	62	100	100	NUM
ftr-479	1078	63	,	,	PUNCT
ftr-479	1078	64	violating	violate	VERB
ftr-479	1078	65	the	the	DET
ftr-479	1078	66	policy	policy	NOUN
ftr-479	1078	67	of	of	ADP
ftr-479	1078	68	not	not	PART
ftr-479	1078	69	taxing	tax	VERB
ftr-479	1078	70	the	the	DET
ftr-479	1078	71	donor	donor	NOUN
ftr-479	1078	72	.	.	PUNCT
ftr-479	1079	1	example	example	NOUN
ftr-479	1079	2	2	2	NUM
ftr-479	1079	3	:	:	PUNCT
ftr-479	1079	4	instead	instead	ADV
ftr-479	1079	5	of	of	ADP
ftr-479	1079	6	making	make	VERB
ftr-479	1079	7	a	a	DET
ftr-479	1079	8	cash	cash	NOUN
ftr-479	1079	9	gift	gift	NOUN
ftr-479	1079	10	,	,	PUNCT
ftr-479	1079	11	a	a	PRON
ftr-479	1079	12	uses	use	VERB
ftr-479	1079	13	the	the	DET
ftr-479	1079	14	$	$	SYM
ftr-479	1079	15	100	100	NUM
ftr-479	1079	16	of	of	ADP
ftr-479	1079	17	current	current	ADJ
ftr-479	1079	18	receipts	receipt	NOUN
ftr-479	1079	19	to	to	PART
ftr-479	1079	20	buy	buy	VERB
ftr-479	1079	21	corporate	corporate	ADJ
ftr-479	1079	22	stock	stock	NOUN
ftr-479	1079	23	,	,	PUNCT
ftr-479	1079	24	which	which	PRON
ftr-479	1079	25	she	she	PRON
ftr-479	1079	26	immediately	immediately	ADV
ftr-479	1079	27	gives	give	VERB
ftr-479	1079	28	to	to	PART
ftr-479	1079	29	b.	b.	VERB
ftr-479	1079	30	a	a	PRON
ftr-479	1079	31	receives	receive	VERB
ftr-479	1079	32	a	a	DET
ftr-479	1079	33	$	$	SYM
ftr-479	1079	34	100	100	NUM
ftr-479	1079	35	savings	saving	NOUN
ftr-479	1079	36	deduction	deduction	NOUN
ftr-479	1079	37	for	for	ADP
ftr-479	1079	38	the	the	DET
ftr-479	1079	39	stock	stock	NOUN
ftr-479	1079	40	purchase.3	purchase.3	PROPN
ftr-479	1079	41	6	6	NUM
ftr-479	1079	42	if	if	SCONJ
ftr-479	1079	43	she	she	PRON
ftr-479	1079	44	also	also	ADV
ftr-479	1079	45	gets	get	VERB
ftr-479	1079	46	a	a	DET
ftr-479	1079	47	$	$	SYM
ftr-479	1079	48	100	100	NUM
ftr-479	1079	49	gift	gift	NOUN
ftr-479	1079	50	deduction	deduction	NOUN
ftr-479	1079	51	,	,	PUNCT
ftr-479	1079	52	she	she	PRON
ftr-479	1079	53	will	will	AUX
ftr-479	1079	54	have	have	AUX
ftr-479	1079	55	leveraged	leverage	VERB
ftr-479	1079	56	her	her	PRON
ftr-479	1079	57	$	$	SYM
ftr-479	1079	58	100	100	NUM
ftr-479	1079	59	transfer	transfer	NOUN
ftr-479	1079	60	into	into	ADP
ftr-479	1079	61	$	$	SYM
ftr-479	1079	62	200	200	NUM
ftr-479	1079	63	of	of	ADP
ftr-479	1079	64	deductions	deduction	NOUN
ftr-479	1079	65	,	,	PUNCT
ftr-479	1079	66	deflecting	deflect	VERB
ftr-479	1079	67	tax	tax	NOUN
ftr-479	1079	68	from	from	ADP
ftr-479	1079	69	both	both	DET
ftr-479	1079	70	the	the	DET
ftr-479	1079	71	$	$	SYM
ftr-479	1079	72	100	100	NUM
ftr-479	1079	73	investment	investment	NOUN
ftr-479	1079	74	outlay	outlay	NOUN
ftr-479	1079	75	-	-	PUNCT
ftr-479	1079	76	a	a	DET
ftr-479	1079	77	correct	correct	ADJ
ftr-479	1079	78	result	result	NOUN
ftr-479	1079	79	under	under	ADP
ftr-479	1079	80	a	a	DET
ftr-479	1079	81	consumed	consume	VERB
ftr-479	1079	82	income	income	NOUN
ftr-479	1079	83	tax	tax	NOUN
ftr-479	1079	84	-	-	PUNCT
ftr-479	1079	85	and	and	CCONJ
ftr-479	1079	86	an	an	DET
ftr-479	1079	87	additional	additional	ADJ
ftr-479	1079	88	$	$	SYM
ftr-479	1079	89	100	100	NUM
ftr-479	1079	90	that	that	PRON
ftr-479	1079	91	a	a	PRON
ftr-479	1079	92	could	could	AUX
ftr-479	1079	93	consume	consume	VERB
ftr-479	1079	94	tax	tax	NOUN
ftr-479	1079	95	free	free	ADJ
ftr-479	1079	96	.	.	PUNCT
ftr-479	1080	1	example	example	NOUN
ftr-479	1081	1	3	3	NUM
ftr-479	1081	2	:	:	PUNCT
ftr-479	1081	3	a	a	PRON
ftr-479	1081	4	makes	make	VERB
ftr-479	1081	5	a	a	DET
ftr-479	1081	6	gift	gift	NOUN
ftr-479	1081	7	to	to	ADP
ftr-479	1081	8	b	b	PROPN
ftr-479	1081	9	of	of	ADP
ftr-479	1081	10	stock	stock	NOUN
ftr-479	1081	11	that	that	PRON
ftr-479	1081	12	was	be	AUX
ftr-479	1081	13	acquired	acquire	VERB
ftr-479	1081	14	years	year	NOUN
ftr-479	1081	15	earlier	early	ADV
ftr-479	1081	16	out	out	ADP
ftr-479	1081	17	of	of	ADP
ftr-479	1081	18	current	current	ADJ
ftr-479	1081	19	receipts	receipt	NOUN
ftr-479	1081	20	for	for	ADP
ftr-479	1081	21	$	$	SYM
ftr-479	1081	22	100	100	NUM
ftr-479	1081	23	but	but	CCONJ
ftr-479	1081	24	is	be	AUX
ftr-479	1081	25	worth	worth	ADJ
ftr-479	1081	26	$	$	SYM
ftr-479	1081	27	200	200	NUM
ftr-479	1081	28	at	at	ADP
ftr-479	1081	29	the	the	DET
ftr-479	1081	30	time	time	NOUN
ftr-479	1081	31	of	of	ADP
ftr-479	1081	32	the	the	DET
ftr-479	1081	33	gift	gift	NOUN
ftr-479	1081	34	.	.	PUNCT
ftr-479	1082	1	if	if	SCONJ
ftr-479	1082	2	a	a	PRON
ftr-479	1082	3	gets	get	VERB
ftr-479	1082	4	a	a	DET
ftr-479	1082	5	$	$	SYM
ftr-479	1082	6	200	200	NUM
ftr-479	1082	7	gift	gift	NOUN
ftr-479	1082	8	deduction	deduction	NOUN
ftr-479	1082	9	in	in	ADP
ftr-479	1082	10	addition	addition	NOUN
ftr-479	1082	11	to	to	ADP
ftr-479	1082	12	the	the	DET
ftr-479	1082	13	$	$	SYM
ftr-479	1082	14	100	100	NUM
ftr-479	1082	15	savings	saving	NOUN
ftr-479	1082	16	deduction	deduction	NOUN
ftr-479	1082	17	allowed	allow	VERB
ftr-479	1082	18	when	when	SCONJ
ftr-479	1082	19	she	she	PRON
ftr-479	1082	20	bought	buy	VERB
ftr-479	1082	21	the	the	DET
ftr-479	1082	22	stock	stock	NOUN
ftr-479	1082	23	,	,	PUNCT
ftr-479	1082	24	she	she	PRON
ftr-479	1082	25	will	will	AUX
ftr-479	1082	26	have	have	AUX
ftr-479	1082	27	deducted	deduct	VERB
ftr-479	1082	28	her	her	PRON
ftr-479	1082	29	investment	investment	NOUN
ftr-479	1082	30	cost	cost	NOUN
ftr-479	1082	31	twice	twice	ADV
ftr-479	1082	32	,	,	PUNCT
ftr-479	1082	33	once	once	ADV
ftr-479	1082	34	when	when	SCONJ
ftr-479	1082	35	she	she	PRON
ftr-479	1082	36	bought	buy	VERB
ftr-479	1082	37	the	the	DET
ftr-479	1082	38	stock	stock	NOUN
ftr-479	1082	39	and	and	CCONJ
ftr-479	1082	40	again	again	ADV
ftr-479	1082	41	as	as	ADP
ftr-479	1082	42	a	a	DET
ftr-479	1082	43	component	component	NOUN
ftr-479	1082	44	of	of	ADP
ftr-479	1082	45	her	her	PRON
ftr-479	1082	46	$	$	SYM
ftr-479	1082	47	200	200	NUM
ftr-479	1082	48	gift	gift	NOUN
ftr-479	1082	49	deduction	deduction	NOUN
ftr-479	1082	50	.	.	PUNCT
ftr-479	1083	1	furthermore	furthermore	ADV
ftr-479	1083	2	,	,	PUNCT
ftr-479	1083	3	the	the	DET
ftr-479	1083	4	gift	gift	NOUN
ftr-479	1083	5	deduction	deduction	NOUN
ftr-479	1083	6	will	will	AUX
ftr-479	1083	7	have	have	AUX
ftr-479	1083	8	included	include	VERB
ftr-479	1083	9	$	$	SYM
ftr-479	1083	10	100	100	NUM
ftr-479	1083	11	of	of	ADP
ftr-479	1083	12	untaxed	untaxed	ADJ
ftr-479	1083	13	appreciation.217	appreciation.217	NOUN
ftr-479	1083	14	for	for	ADP
ftr-479	1083	15	a	a	DET
ftr-479	1083	16	$	$	SYM
ftr-479	1083	17	100	100	NUM
ftr-479	1083	18	cost	cost	NOUN
ftr-479	1083	19	,	,	PUNCT
ftr-479	1083	20	she	she	PRON
ftr-479	1083	21	will	will	AUX
ftr-479	1083	22	get	get	VERB
ftr-479	1083	23	$	$	SYM
ftr-479	1083	24	300	300	NUM
ftr-479	1083	25	of	of	ADP
ftr-479	1083	26	deductions	deduction	NOUN
ftr-479	1083	27	that	that	PRON
ftr-479	1083	28	will	will	AUX
ftr-479	1083	29	,	,	PUNCT
ftr-479	1083	30	in	in	ADP
ftr-479	1083	31	addition	addition	NOUN
ftr-479	1083	32	to	to	ADP
ftr-479	1083	33	deflecting	deflect	VERB
ftr-479	1083	34	tax	tax	NOUN
ftr-479	1083	35	from	from	ADP
ftr-479	1083	36	her	her	PRON
ftr-479	1083	37	$	$	SYM
ftr-479	1083	38	100	100	NUM
ftr-479	1083	39	investment	investment	NOUN
ftr-479	1083	40	outlay	outlay	NOUN
ftr-479	1083	41	,	,	PUNCT
ftr-479	1083	42	shelter	shelter	VERB
ftr-479	1083	43	$	$	SYM
ftr-479	1083	44	200	200	NUM
ftr-479	1083	45	of	of	ADP
ftr-479	1083	46	otherwise	otherwise	ADV
ftr-479	1083	47	taxable	taxable	ADJ
ftr-479	1083	48	consumption	consumption	NOUN
ftr-479	1083	49	expenditures	expenditure	NOUN
ftr-479	1083	50	.	.	PUNCT
ftr-479	1084	1	the	the	DET
ftr-479	1084	2	tax	tax	NOUN
ftr-479	1084	3	shelter	shelter	NOUN
ftr-479	1084	4	outcomes	outcome	NOUN
ftr-479	1084	5	in	in	ADP
ftr-479	1084	6	examples	example	NOUN
ftr-479	1084	7	2	2	NUM
ftr-479	1084	8	and	and	CCONJ
ftr-479	1084	9	3	3	NUM
ftr-479	1084	10	are	be	AUX
ftr-479	1084	11	indefensible	indefensible	ADJ
ftr-479	1084	12	,	,	PUNCT
ftr-479	1084	13	but	but	CCONJ
ftr-479	1084	14	the	the	DET
ftr-479	1084	15	published	publish	VERB
ftr-479	1084	16	details	detail	NOUN
ftr-479	1084	17	of	of	ADP
ftr-479	1084	18	the	the	DET
ftr-479	1084	19	nunn	nunn	PROPN
ftr-479	1084	20	-	-	PUNCT
ftr-479	1084	21	domenici	domenici	NOUN
ftr-479	1084	22	plan	plan	NOUN
ftr-479	1084	23	do	do	AUX
ftr-479	1084	24	not	not	PART
ftr-479	1084	25	explain	explain	VERB
ftr-479	1084	26	how	how	SCONJ
ftr-479	1084	27	they	they	PRON
ftr-479	1084	28	will	will	AUX
ftr-479	1084	29	be	be	AUX
ftr-479	1084	30	prevented	prevent	VERB
ftr-479	1084	31	.	.	PUNCT
ftr-479	1085	1	a	a	DET
ftr-479	1085	2	possible	possible	ADJ
ftr-479	1085	3	solution	solution	NOUN
ftr-479	1085	4	is	be	AUX
ftr-479	1085	5	to	to	PART
ftr-479	1085	6	require	require	VERB
ftr-479	1085	7	a	a	PRON
ftr-479	1085	8	to	to	PART
ftr-479	1085	9	treat	treat	VERB
ftr-479	1085	10	the	the	DET
ftr-479	1085	11	stock	stock	NOUN
ftr-479	1085	12	gifts	gift	NOUN
ftr-479	1085	13	as	as	SCONJ
ftr-479	1085	14	deemed	deem	VERB
ftr-479	1085	15	withdrawals	withdrawal	NOUN
ftr-479	1085	16	from	from	ADP
ftr-479	1085	17	savings	saving	NOUN
ftr-479	1085	18	that	that	PRON
ftr-479	1085	19	are	be	AUX
ftr-479	1085	20	added	add	VERB
ftr-479	1085	21	to	to	ADP
ftr-479	1085	22	the	the	DET
ftr-479	1085	23	tax	tax	NOUN
ftr-479	1085	24	base	base	NOUN
ftr-479	1085	25	for	for	ADP
ftr-479	1085	26	the	the	DET
ftr-479	1085	27	year	year	NOUN
ftr-479	1085	28	of	of	ADP
ftr-479	1085	29	the	the	DET
ftr-479	1085	30	gift	gift	NOUN
ftr-479	1085	31	.	.	PUNCT
ftr-479	1086	1	in	in	ADP
ftr-479	1086	2	example	example	NOUN
ftr-479	1086	3	2	2	NUM
ftr-479	1086	4	,	,	PUNCT
ftr-479	1086	5	this	this	DET
ftr-479	1086	6	approach	approach	NOUN
ftr-479	1086	7	produces	produce	VERB
ftr-479	1086	8	the	the	DET
ftr-479	1086	9	following	follow	VERB
ftr-479	1086	10	computational	computational	ADJ
ftr-479	1086	11	steps	step	NOUN
ftr-479	1086	12	for	for	ADP
ftr-479	1086	13	a	a	DET
ftr-479	1086	14	:	:	PUNCT
ftr-479	1086	15	(	(	PUNCT
ftr-479	1086	16	1	1	X
ftr-479	1086	17	)	)	PUNCT
ftr-479	1086	18	a	a	DET
ftr-479	1086	19	$	$	SYM
ftr-479	1086	20	100	100	NUM
ftr-479	1086	21	inclusion	inclusion	NOUN
ftr-479	1086	22	of	of	ADP
ftr-479	1086	23	the	the	DET
ftr-479	1086	24	cash	cash	NOUN
ftr-479	1086	25	receipts	receipt	NOUN
ftr-479	1086	26	;	;	PUNCT
ftr-479	1086	27	(	(	PUNCT
ftr-479	1086	28	2	2	X
ftr-479	1086	29	)	)	PUNCT
ftr-479	1086	30	a	a	DET
ftr-479	1086	31	$	$	SYM
ftr-479	1086	32	100	100	NUM
ftr-479	1086	33	deduction	deduction	NOUN
ftr-479	1086	34	for	for	ADP
ftr-479	1086	35	the	the	DET
ftr-479	1086	36	stock	stock	NOUN
ftr-479	1086	37	purchase	purchase	NOUN
ftr-479	1086	38	;	;	PUNCT
ftr-479	1086	39	(	(	PUNCT
ftr-479	1086	40	3	3	X
ftr-479	1086	41	)	)	PUNCT
ftr-479	1086	42	a	a	DET
ftr-479	1086	43	$	$	SYM
ftr-479	1086	44	100	100	NUM
ftr-479	1086	45	inclusion	inclusion	NOUN
ftr-479	1086	46	for	for	ADP
ftr-479	1086	47	the	the	DET
ftr-479	1086	48	deemed	deemed	ADJ
ftr-479	1086	49	savings	saving	NOUN
ftr-479	1086	50	215	215	NUM
ftr-479	1086	51	.	.	PUNCT
ftr-479	1087	1	see	see	VERB
ftr-479	1087	2	simplification	simplification	NOUN
ftr-479	1087	3	committee	committee	NOUN
ftr-479	1087	4	report	report	NOUN
ftr-479	1087	5	,	,	PUNCT
ftr-479	1087	6	supra	supra	PROPN
ftr-479	1087	7	note	note	NOUN
ftr-479	1087	8	126	126	NUM
ftr-479	1087	9	,	,	PUNCT
ftr-479	1087	10	at	at	ADP
ftr-479	1087	11	427	427	NUM
ftr-479	1087	12	;	;	PUNCT
ftr-479	1087	13	andrews	andrews	PROPN
ftr-479	1087	14	,	,	PUNCT
ftr-479	1087	15	supra	supra	PROPN
ftr-479	1087	16	note	note	PROPN
ftr-479	1087	17	178	178	NUM
ftr-479	1087	18	,	,	PUNCT
ftr-479	1087	19	at	at	ADP
ftr-479	1087	20	1163	1163	NUM
ftr-479	1087	21	;	;	PUNCT
ftr-479	1087	22	graetz	graetz	NOUN
ftr-479	1087	23	,	,	PUNCT
ftr-479	1087	24	supra	supra	PROPN
ftr-479	1087	25	note	note	NOUN
ftr-479	1087	26	136	136	NUM
ftr-479	1087	27	,	,	PUNCT
ftr-479	1087	28	at	at	ADP
ftr-479	1087	29	1624	1624	NUM
ftr-479	1087	30	.	.	PUNCT
ftr-479	1088	1	216	216	NUM
ftr-479	1088	2	.	.	PUNCT
ftr-479	1089	1	see	see	VERB
ftr-479	1089	2	supra	supra	ADJ
ftr-479	1089	3	text	text	NOUN
ftr-479	1089	4	accompanying	accompany	VERB
ftr-479	1089	5	note	note	NOUN
ftr-479	1089	6	126	126	NUM
ftr-479	1089	7	and	and	CCONJ
ftr-479	1089	8	175	175	NUM
ftr-479	1089	9	.	.	PUNCT
ftr-479	1090	1	b	b	X
ftr-479	1090	2	also	also	ADV
ftr-479	1090	3	excludes	exclude	VERB
ftr-479	1090	4	the	the	DET
ftr-479	1090	5	stock	stock	NOUN
ftr-479	1090	6	from	from	ADP
ftr-479	1090	7	her	her	PRON
ftr-479	1090	8	income	income	NOUN
ftr-479	1090	9	.	.	PUNCT
ftr-479	1091	1	see	see	VERB
ftr-479	1091	2	supra	supra	ADJ
ftr-479	1091	3	text	text	NOUN
ftr-479	1091	4	accompanying	accompanying	ADJ
ftr-479	1091	5	note	note	NOUN
ftr-479	1091	6	214	214	NUM
ftr-479	1091	7	.	.	PUNCT
ftr-479	1092	1	217	217	NUM
ftr-479	1092	2	.	.	PUNCT
ftr-479	1093	1	because	because	SCONJ
ftr-479	1093	2	the	the	DET
ftr-479	1093	3	gift	gift	NOUN
ftr-479	1093	4	is	be	AUX
ftr-479	1093	5	not	not	PART
ftr-479	1093	6	a	a	DET
ftr-479	1093	7	consumption	consumption	NOUN
ftr-479	1093	8	event	event	NOUN
ftr-479	1093	9	,	,	PUNCT
ftr-479	1093	10	unamerican	unamerican	ADJ
ftr-479	1093	11	spirit	spirit	NOUN
ftr-479	1093	12	,	,	PUNCT
ftr-479	1093	13	supra	supra	PROPN
ftr-479	1093	14	note	note	PROPN
ftr-479	1093	15	138	138	NUM
ftr-479	1093	16	,	,	PUNCT
ftr-479	1093	17	at	at	ADP
ftr-479	1093	18	302	302	NUM
ftr-479	1093	19	,	,	PUNCT
ftr-479	1093	20	the	the	DET
ftr-479	1093	21	$	$	SYM
ftr-479	1093	22	100	100	NUM
ftr-479	1093	23	of	of	ADP
ftr-479	1093	24	appreciation	appreciation	NOUN
ftr-479	1093	25	is	be	AUX
ftr-479	1093	26	apparently	apparently	ADV
ftr-479	1093	27	not	not	PART
ftr-479	1093	28	included	include	VERB
ftr-479	1093	29	as	as	ADP
ftr-479	1093	30	consumption	consumption	NOUN
ftr-479	1093	31	in	in	ADP
ftr-479	1093	32	a	a	DET
ftr-479	1093	33	's	's	PART
ftr-479	1093	34	tax	tax	NOUN
ftr-479	1093	35	base	base	NOUN
ftr-479	1093	36	.	.	PUNCT
ftr-479	1094	1	19951	19951	NUM
ftr-479	1094	2	florida	florida	PROPN
ftr-479	1094	3	tax	tax	PROPN
ftr-479	1094	4	review	review	NOUN
ftr-479	1094	5	withdrawal	withdrawal	NOUN
ftr-479	1094	6	;	;	PUNCT
ftr-479	1094	7	and	and	CCONJ
ftr-479	1094	8	(	(	PUNCT
ftr-479	1094	9	4	4	X
ftr-479	1094	10	)	)	PUNCT
ftr-479	1094	11	a	a	DET
ftr-479	1094	12	$	$	SYM
ftr-479	1094	13	100	100	NUM
ftr-479	1094	14	gift	gift	NOUN
ftr-479	1094	15	deduction	deduction	NOUN
ftr-479	1094	16	.	.	PUNCT
ftr-479	1095	1	in	in	ADP
ftr-479	1095	2	example	example	NOUN
ftr-479	1095	3	3	3	NUM
ftr-479	1095	4	,	,	PUNCT
ftr-479	1095	5	the	the	DET
ftr-479	1095	6	steps	step	NOUN
ftr-479	1095	7	are	be	AUX
ftr-479	1095	8	:	:	PUNCT
ftr-479	1095	9	(	(	PUNCT
ftr-479	1095	10	1	1	X
ftr-479	1095	11	)	)	PUNCT
ftr-479	1095	12	a	a	DET
ftr-479	1095	13	$	$	SYM
ftr-479	1095	14	100	100	NUM
ftr-479	1095	15	inclusion	inclusion	NOUN
ftr-479	1095	16	of	of	ADP
ftr-479	1095	17	the	the	DET
ftr-479	1095	18	cash	cash	NOUN
ftr-479	1095	19	receipts	receipt	NOUN
ftr-479	1095	20	;	;	PUNCT
ftr-479	1095	21	(	(	PUNCT
ftr-479	1095	22	2	2	X
ftr-479	1095	23	)	)	PUNCT
ftr-479	1095	24	a	a	DET
ftr-479	1095	25	$	$	SYM
ftr-479	1095	26	100	100	NUM
ftr-479	1095	27	deduction	deduction	NOUN
ftr-479	1095	28	for	for	ADP
ftr-479	1095	29	the	the	DET
ftr-479	1095	30	stock	stock	NOUN
ftr-479	1095	31	purchase	purchase	NOUN
ftr-479	1095	32	;	;	PUNCT
ftr-479	1095	33	(	(	PUNCT
ftr-479	1095	34	3	3	X
ftr-479	1095	35	)	)	PUNCT
ftr-479	1095	36	a	a	DET
ftr-479	1095	37	$	$	SYM
ftr-479	1095	38	200	200	NUM
ftr-479	1095	39	inclusion	inclusion	NOUN
ftr-479	1095	40	for	for	ADP
ftr-479	1095	41	the	the	DET
ftr-479	1095	42	deemed	deem	VERB
ftr-479	1095	43	withdrawal	withdrawal	NOUN
ftr-479	1095	44	from	from	ADP
ftr-479	1095	45	savings	saving	NOUN
ftr-479	1095	46	;	;	PUNCT
ftr-479	1095	47	and	and	CCONJ
ftr-479	1095	48	(	(	PUNCT
ftr-479	1095	49	4	4	X
ftr-479	1095	50	)	)	PUNCT
ftr-479	1095	51	a	a	DET
ftr-479	1095	52	$	$	SYM
ftr-479	1095	53	200	200	NUM
ftr-479	1095	54	deduction	deduction	NOUN
ftr-479	1095	55	for	for	ADP
ftr-479	1095	56	the	the	DET
ftr-479	1095	57	gift	gift	NOUN
ftr-479	1095	58	.	.	PUNCT
ftr-479	1096	1	in	in	ADP
ftr-479	1096	2	both	both	DET
ftr-479	1096	3	cases	case	NOUN
ftr-479	1096	4	,	,	PUNCT
ftr-479	1096	5	items	item	NOUN
ftr-479	1096	6	(	(	PUNCT
ftr-479	1096	7	3	3	NUM
ftr-479	1096	8	)	)	PUNCT
ftr-479	1096	9	and	and	CCONJ
ftr-479	1096	10	(	(	PUNCT
ftr-479	1096	11	4	4	X
ftr-479	1096	12	)	)	PUNCT
ftr-479	1096	13	cancel	cancel	VERB
ftr-479	1096	14	each	each	DET
ftr-479	1096	15	other	other	ADJ
ftr-479	1096	16	so	so	SCONJ
ftr-479	1096	17	that	that	SCONJ
ftr-479	1096	18	a	a	PRON
ftr-479	1096	19	is	be	AUX
ftr-479	1096	20	limited	limit	VERB
ftr-479	1096	21	to	to	ADP
ftr-479	1096	22	one	one	NUM
ftr-479	1096	23	$	$	SYM
ftr-479	1096	24	100	100	NUM
ftr-479	1096	25	deduction	deduction	NOUN
ftr-479	1096	26	and	and	CCONJ
ftr-479	1096	27	only	only	ADV
ftr-479	1096	28	the	the	DET
ftr-479	1096	29	$	$	SYM
ftr-479	1096	30	100	100	NUM
ftr-479	1096	31	of	of	ADP
ftr-479	1096	32	cash	cash	NOUN
ftr-479	1096	33	receipts	receipt	NOUN
ftr-479	1096	34	is	be	AUX
ftr-479	1096	35	sheltered	shelter	VERB
ftr-479	1096	36	from	from	ADP
ftr-479	1096	37	taxation	taxation	NOUN
ftr-479	1096	38	.	.	PUNCT
ftr-479	1097	1	this	this	DET
ftr-479	1097	2	system	system	NOUN
ftr-479	1097	3	reaches	reach	VERB
ftr-479	1097	4	the	the	DET
ftr-479	1097	5	right	right	ADJ
ftr-479	1097	6	results	result	NOUN
ftr-479	1097	7	in	in	ADP
ftr-479	1097	8	examples	example	NOUN
ftr-479	1097	9	2	2	NUM
ftr-479	1097	10	and	and	CCONJ
ftr-479	1097	11	3,21	3,21	NUM
ftr-479	1097	12	but	but	CCONJ
ftr-479	1097	13	it	it	PRON
ftr-479	1097	14	is	be	AUX
ftr-479	1097	15	hardly	hardly	ADV
ftr-479	1097	16	simple	simple	ADJ
ftr-479	1097	17	.	.	PUNCT
ftr-479	1098	1	a	a	PRON
ftr-479	1098	2	must	must	AUX
ftr-479	1098	3	go	go	VERB
ftr-479	1098	4	through	through	ADP
ftr-479	1098	5	four	four	NUM
ftr-479	1098	6	steps	step	NOUN
ftr-479	1098	7	,	,	PUNCT
ftr-479	1098	8	and	and	CCONJ
ftr-479	1098	9	the	the	DET
ftr-479	1098	10	irs	irs	PROPN
ftr-479	1098	11	has	have	VERB
ftr-479	1098	12	to	to	PART
ftr-479	1098	13	make	make	VERB
ftr-479	1098	14	sure	sure	ADJ
ftr-479	1098	15	that	that	SCONJ
ftr-479	1098	16	a	a	PRON
ftr-479	1098	17	gets	get	VERB
ftr-479	1098	18	them	they	PRON
ftr-479	1098	19	right	right	ADJ
ftr-479	1098	20	.	.	PUNCT
ftr-479	1099	1	an	an	DET
ftr-479	1099	2	alternative	alternative	NOUN
ftr-479	1099	3	is	be	AUX
ftr-479	1099	4	to	to	PART
ftr-479	1099	5	deny	deny	VERB
ftr-479	1099	6	the	the	DET
ftr-479	1099	7	gift	gift	NOUN
ftr-479	1099	8	deduction	deduction	NOUN
ftr-479	1099	9	for	for	ADP
ftr-479	1099	10	gifts	gift	NOUN
ftr-479	1099	11	of	of	ADP
ftr-479	1099	12	business	business	NOUN
ftr-479	1099	13	or	or	CCONJ
ftr-479	1099	14	investment	investment	NOUN
ftr-479	1099	15	property	property	NOUN
ftr-479	1099	16	,	,	PUNCT
ftr-479	1099	17	thereby	thereby	ADV
ftr-479	1099	18	eliminating	eliminate	VERB
ftr-479	1099	19	the	the	DET
ftr-479	1099	20	need	need	NOUN
ftr-479	1099	21	to	to	PART
ftr-479	1099	22	treat	treat	VERB
ftr-479	1099	23	gifts	gift	NOUN
ftr-479	1099	24	of	of	ADP
ftr-479	1099	25	such	such	ADJ
ftr-479	1099	26	property	property	NOUN
ftr-479	1099	27	as	as	ADP
ftr-479	1099	28	constructive	constructive	ADJ
ftr-479	1099	29	withdrawals	withdrawal	NOUN
ftr-479	1099	30	from	from	ADP
ftr-479	1099	31	savings	saving	NOUN
ftr-479	1099	32	.	.	PUNCT
ftr-479	1100	1	z	z	NOUN
ftr-479	1100	2	9	9	NUM
ftr-479	1100	3	in	in	ADP
ftr-479	1100	4	examples	example	NOUN
ftr-479	1100	5	2	2	NUM
ftr-479	1100	6	and	and	CCONJ
ftr-479	1100	7	3	3	NUM
ftr-479	1100	8	,	,	PUNCT
ftr-479	1100	9	this	this	DET
ftr-479	1100	10	system	system	NOUN
ftr-479	1100	11	would	would	AUX
ftr-479	1100	12	restrict	restrict	VERB
ftr-479	1100	13	a	a	PRON
ftr-479	1100	14	to	to	ADP
ftr-479	1100	15	the	the	DET
ftr-479	1100	16	$	$	SYM
ftr-479	1100	17	100	100	NUM
ftr-479	1100	18	deduction	deduction	NOUN
ftr-479	1100	19	for	for	ADP
ftr-479	1100	20	the	the	DET
ftr-479	1100	21	stock	stock	NOUN
ftr-479	1100	22	purchase	purchase	NOUN
ftr-479	1100	23	,	,	PUNCT
ftr-479	1100	24	and	and	CCONJ
ftr-479	1100	25	her	her	PRON
ftr-479	1100	26	deduction	deduction	NOUN
ftr-479	1100	27	would	would	AUX
ftr-479	1100	28	not	not	PART
ftr-479	1100	29	exceed	exceed	VERB
ftr-479	1100	30	the	the	DET
ftr-479	1100	31	amount	amount	NOUN
ftr-479	1100	32	originally	originally	ADV
ftr-479	1100	33	included	include	VERB
ftr-479	1100	34	in	in	ADP
ftr-479	1100	35	her	her	PRON
ftr-479	1100	36	tax	tax	NOUN
ftr-479	1100	37	base	base	NOUN
ftr-479	1100	38	.	.	PUNCT
ftr-479	1101	1	this	this	PRON
ftr-479	1101	2	is	be	AUX
ftr-479	1101	3	a	a	DET
ftr-479	1101	4	far	far	ADV
ftr-479	1101	5	simpler	simple	ADJ
ftr-479	1101	6	solution	solution	NOUN
ftr-479	1101	7	,	,	PUNCT
ftr-479	1101	8	but	but	CCONJ
ftr-479	1101	9	it	it	PRON
ftr-479	1101	10	is	be	AUX
ftr-479	1101	11	moderately	moderately	ADV
ftr-479	1101	12	complex	complex	ADJ
ftr-479	1101	13	because	because	SCONJ
ftr-479	1101	14	it	it	PRON
ftr-479	1101	15	requires	require	VERB
ftr-479	1101	16	donors	donor	NOUN
ftr-479	1101	17	to	to	PART
ftr-479	1101	18	handle	handle	VERB
ftr-479	1101	19	cash	cash	NOUN
ftr-479	1101	20	gifts	gift	NOUN
ftr-479	1101	21	differently	differently	ADV
ftr-479	1101	22	from	from	ADP
ftr-479	1101	23	gifts	gift	NOUN
ftr-479	1101	24	of	of	ADP
ftr-479	1101	25	business	business	NOUN
ftr-479	1101	26	and	and	CCONJ
ftr-479	1101	27	investment	investment	NOUN
ftr-479	1101	28	property	property	NOUN
ftr-479	1101	29	.	.	PUNCT
ftr-479	1102	1	however	however	ADV
ftr-479	1102	2	,	,	PUNCT
ftr-479	1102	3	this	this	PRON
ftr-479	1102	4	is	be	AUX
ftr-479	1102	5	not	not	PART
ftr-479	1102	6	the	the	DET
ftr-479	1102	7	end	end	NOUN
ftr-479	1102	8	of	of	ADP
ftr-479	1102	9	the	the	DET
ftr-479	1102	10	complexity	complexity	NOUN
ftr-479	1102	11	arising	arise	VERB
ftr-479	1102	12	from	from	ADP
ftr-479	1102	13	the	the	DET
ftr-479	1102	14	nunn	nunn	PROPN
ftr-479	1102	15	-	-	PUNCT
ftr-479	1102	16	domenici	domenici	NOUN
ftr-479	1102	17	treatment	treatment	NOUN
ftr-479	1102	18	of	of	ADP
ftr-479	1102	19	gifts	gift	NOUN
ftr-479	1102	20	.	.	PUNCT
ftr-479	1103	1	recall	recall	VERB
ftr-479	1103	2	that	that	SCONJ
ftr-479	1103	3	purchases	purchase	NOUN
ftr-479	1103	4	of	of	ADP
ftr-479	1103	5	long	long	ADV
ftr-479	1103	6	-	-	PUNCT
ftr-479	1103	7	lived	live	VERB
ftr-479	1103	8	consumer	consumer	NOUN
ftr-479	1103	9	assets	asset	NOUN
ftr-479	1103	10	,	,	PUNCT
ftr-479	1103	11	other	other	ADJ
ftr-479	1103	12	than	than	ADP
ftr-479	1103	13	residences	residence	NOUN
ftr-479	1103	14	,	,	PUNCT
ftr-479	1103	15	would	would	AUX
ftr-479	1103	16	apparently	apparently	ADV
ftr-479	1103	17	be	be	AUX
ftr-479	1103	18	treated	treat	VERB
ftr-479	1103	19	as	as	ADP
ftr-479	1103	20	taxable	taxable	ADJ
ftr-479	1103	21	consumption	consumption	NOUN
ftr-479	1103	22	expenditures	expenditure	NOUN
ftr-479	1103	23	.	.	PUNCT
ftr-479	1104	1	220	220	NUM
ftr-479	1104	2	thus	thus	ADV
ftr-479	1104	3	,	,	PUNCT
ftr-479	1104	4	amounts	amount	NOUN
ftr-479	1104	5	spent	spend	VERB
ftr-479	1104	6	on	on	ADP
ftr-479	1104	7	cars	car	NOUN
ftr-479	1104	8	,	,	PUNCT
ftr-479	1104	9	boats	boat	NOUN
ftr-479	1104	10	,	,	PUNCT
ftr-479	1104	11	jewelry	jewelry	NOUN
ftr-479	1104	12	,	,	PUNCT
ftr-479	1104	13	and	and	CCONJ
ftr-479	1104	14	art	art	NOUN
ftr-479	1104	15	objects	object	NOUN
ftr-479	1104	16	acquired	acquire	VERB
ftr-479	1104	17	as	as	SCONJ
ftr-479	1104	18	consumer	consumer	NOUN
ftr-479	1104	19	items	item	NOUN
ftr-479	1104	20	would	would	AUX
ftr-479	1104	21	be	be	AUX
ftr-479	1104	22	taxed	tax	VERB
ftr-479	1104	23	when	when	SCONJ
ftr-479	1104	24	these	these	DET
ftr-479	1104	25	items	item	NOUN
ftr-479	1104	26	are	be	AUX
ftr-479	1104	27	purchased	purchase	VERB
ftr-479	1104	28	.	.	PUNCT
ftr-479	1105	1	assume	assume	VERB
ftr-479	1105	2	a	a	DET
ftr-479	1105	3	gives	give	VERB
ftr-479	1105	4	a	a	DET
ftr-479	1105	5	personal	personal	ADJ
ftr-479	1105	6	-	-	PUNCT
ftr-479	1105	7	use	use	NOUN
ftr-479	1105	8	car	car	NOUN
ftr-479	1105	9	to	to	PART
ftr-479	1105	10	b.	b.	VERB
ftr-479	1105	11	if	if	SCONJ
ftr-479	1105	12	b	b	PROPN
ftr-479	1105	13	is	be	AUX
ftr-479	1105	14	also	also	ADV
ftr-479	1105	15	taxed	tax	VERB
ftr-479	1105	16	on	on	ADP
ftr-479	1105	17	the	the	DET
ftr-479	1105	18	receipt	receipt	NOUN
ftr-479	1105	19	of	of	ADP
ftr-479	1105	20	the	the	DET
ftr-479	1105	21	car	car	NOUN
ftr-479	1105	22	and	and	CCONJ
ftr-479	1105	23	is	be	AUX
ftr-479	1105	24	allowed	allow	VERB
ftr-479	1105	25	no	no	DET
ftr-479	1105	26	offsetting	offset	VERB
ftr-479	1105	27	deduction	deduction	NOUN
ftr-479	1105	28	(	(	PUNCT
ftr-479	1105	29	as	as	SCONJ
ftr-479	1105	30	is	be	AUX
ftr-479	1105	31	appropriate	appropriate	ADJ
ftr-479	1105	32	if	if	SCONJ
ftr-479	1105	33	b	b	NOUN
ftr-479	1105	34	holds	hold	VERB
ftr-479	1105	35	the	the	DET
ftr-479	1105	36	car	car	NOUN
ftr-479	1105	37	for	for	ADP
ftr-479	1105	38	personal	personal	ADJ
ftr-479	1105	39	use),22	use),22	PROPN
ftr-479	1105	40	'	'	PUNCT
ftr-479	1105	41	there	there	PRON
ftr-479	1105	42	is	be	VERB
ftr-479	1105	43	a	a	DET
ftr-479	1105	44	violation	violation	NOUN
ftr-479	1105	45	of	of	ADP
ftr-479	1105	46	the	the	DET
ftr-479	1105	47	nunndomenici	nunndomenici	ADJ
ftr-479	1105	48	principle	principle	NOUN
ftr-479	1105	49	that	that	SCONJ
ftr-479	1105	50	gifts	gift	NOUN
ftr-479	1105	51	and	and	CCONJ
ftr-479	1105	52	inheritances	inheritance	NOUN
ftr-479	1105	53	should	should	AUX
ftr-479	1105	54	be	be	AUX
ftr-479	1105	55	taxed	tax	VERB
ftr-479	1105	56	only	only	ADV
ftr-479	1105	57	once.2	once.2	ADP
ftr-479	1105	58	there	there	PRON
ftr-479	1105	59	are	be	VERB
ftr-479	1105	60	three	three	NUM
ftr-479	1105	61	ways	way	NOUN
ftr-479	1105	62	out	out	ADP
ftr-479	1105	63	of	of	ADP
ftr-479	1105	64	this	this	DET
ftr-479	1105	65	problem	problem	NOUN
ftr-479	1105	66	.	.	PUNCT
ftr-479	1106	1	first	first	ADV
ftr-479	1106	2	,	,	PUNCT
ftr-479	1106	3	the	the	DET
ftr-479	1106	4	transferee	transferee	NOUN
ftr-479	1106	5	could	could	AUX
ftr-479	1106	6	be	be	AUX
ftr-479	1106	7	taxed	tax	VERB
ftr-479	1106	8	notwithstanding	notwithstanding	ADP
ftr-479	1106	9	the	the	DET
ftr-479	1106	10	earlier	early	ADJ
ftr-479	1106	11	tax	tax	NOUN
ftr-479	1106	12	on	on	ADP
ftr-479	1106	13	the	the	DET
ftr-479	1106	14	transferor	transferor	NOUN
ftr-479	1106	15	.	.	PUNCT
ftr-479	1107	1	this	this	PRON
ftr-479	1107	2	is	be	AUX
ftr-479	1107	3	a	a	DET
ftr-479	1107	4	very	very	ADV
ftr-479	1107	5	simple	simple	ADJ
ftr-479	1107	6	solution	solution	NOUN
ftr-479	1107	7	because	because	SCONJ
ftr-479	1107	8	it	it	PRON
ftr-479	1107	9	treats	treat	VERB
ftr-479	1107	10	all	all	DET
ftr-479	1107	11	transferees	transferee	NOUN
ftr-479	1107	12	the	the	DET
ftr-479	1107	13	same	same	ADJ
ftr-479	1107	14	and	and	CCONJ
ftr-479	1107	15	requires	require	VERB
ftr-479	1107	16	no	no	DET
ftr-479	1107	17	inquiry	inquiry	NOUN
ftr-479	1107	18	into	into	ADP
ftr-479	1107	19	whether	whether	SCONJ
ftr-479	1107	20	the	the	DET
ftr-479	1107	21	transferred	transfer	VERB
ftr-479	1107	22	asset	asset	NOUN
ftr-479	1107	23	was	be	AUX
ftr-479	1107	24	previously	previously	ADV
ftr-479	1107	25	taxed	tax	VERB
ftr-479	1107	26	.	.	PUNCT
ftr-479	1108	1	however	however	ADV
ftr-479	1108	2	,	,	PUNCT
ftr-479	1108	3	this	this	DET
ftr-479	1108	4	218	218	NUM
ftr-479	1108	5	.	.	PUNCT
ftr-479	1108	6	simplification	simplification	NOUN
ftr-479	1108	7	committee	committee	NOUN
ftr-479	1108	8	report	report	NOUN
ftr-479	1108	9	,	,	PUNCT
ftr-479	1108	10	supra	supra	PROPN
ftr-479	1108	11	note	note	NOUN
ftr-479	1108	12	126	126	NUM
ftr-479	1108	13	,	,	PUNCT
ftr-479	1108	14	at	at	ADP
ftr-479	1108	15	427	427	NUM
ftr-479	1108	16	;	;	PUNCT
ftr-479	1108	17	graetz	graetz	NOUN
ftr-479	1108	18	,	,	PUNCT
ftr-479	1108	19	supra	supra	PROPN
ftr-479	1108	20	note	note	NOUN
ftr-479	1108	21	136	136	NUM
ftr-479	1108	22	,	,	PUNCT
ftr-479	1108	23	at	at	ADP
ftr-479	1108	24	1624	1624	NUM
ftr-479	1108	25	-	-	SYM
ftr-479	1108	26	25	25	NUM
ftr-479	1108	27	.	.	PUNCT
ftr-479	1108	28	219	219	NUM
ftr-479	1108	29	.	.	PUNCT
ftr-479	1109	1	see	see	VERB
ftr-479	1109	2	simplification	simplification	NOUN
ftr-479	1109	3	committee	committee	NOUN
ftr-479	1109	4	report	report	NOUN
ftr-479	1109	5	,	,	PUNCT
ftr-479	1109	6	supra	supra	PROPN
ftr-479	1109	7	note	note	NOUN
ftr-479	1109	8	126	126	NUM
ftr-479	1109	9	,	,	PUNCT
ftr-479	1109	10	at	at	ADP
ftr-479	1109	11	427	427	NUM
ftr-479	1109	12	;	;	PUNCT
ftr-479	1109	13	andrews	andrews	PROPN
ftr-479	1109	14	,	,	PUNCT
ftr-479	1109	15	supra	supra	PROPN
ftr-479	1109	16	note	note	PROPN
ftr-479	1109	17	178	178	NUM
ftr-479	1109	18	,	,	PUNCT
ftr-479	1109	19	at	at	ADP
ftr-479	1109	20	1162	1162	NUM
ftr-479	1109	21	-	-	SYM
ftr-479	1109	22	63	63	NUM
ftr-479	1109	23	;	;	PUNCT
ftr-479	1109	24	graetz	graetz	NOUN
ftr-479	1109	25	,	,	PUNCT
ftr-479	1109	26	supra	supra	PROPN
ftr-479	1109	27	note	note	NOUN
ftr-479	1109	28	136	136	NUM
ftr-479	1109	29	,	,	PUNCT
ftr-479	1109	30	at	at	ADP
ftr-479	1109	31	1625	1625	NUM
ftr-479	1109	32	.	.	PUNCT
ftr-479	1110	1	220	220	NUM
ftr-479	1110	2	.	.	PUNCT
ftr-479	1111	1	see	see	VERB
ftr-479	1111	2	supra	supra	ADJ
ftr-479	1111	3	text	text	NOUN
ftr-479	1111	4	accompanying	accompanying	ADJ
ftr-479	1111	5	notes	note	VERB
ftr-479	1111	6	200	200	NUM
ftr-479	1111	7	-	-	SYM
ftr-479	1111	8	10	10	NUM
ftr-479	1111	9	.	.	PUNCT
ftr-479	1112	1	221	221	NUM
ftr-479	1112	2	.	.	PUNCT
ftr-479	1113	1	since	since	SCONJ
ftr-479	1113	2	nunn	nunn	PROPN
ftr-479	1113	3	and	and	CCONJ
ftr-479	1113	4	domenici	domenici	PROPN
ftr-479	1113	5	would	would	AUX
ftr-479	1113	6	not	not	PART
ftr-479	1113	7	impute	impute	VERB
ftr-479	1113	8	income	income	NOUN
ftr-479	1113	9	to	to	ADP
ftr-479	1113	10	owner	owner	NOUN
ftr-479	1113	11	-	-	PUNCT
ftr-479	1113	12	users	user	NOUN
ftr-479	1113	13	of	of	ADP
ftr-479	1113	14	longlived	longlived	ADJ
ftr-479	1113	15	consumer	consumer	NOUN
ftr-479	1113	16	assets	asset	NOUN
ftr-479	1113	17	and	and	CCONJ
ftr-479	1113	18	since	since	SCONJ
ftr-479	1113	19	such	such	ADJ
ftr-479	1113	20	assets	asset	NOUN
ftr-479	1113	21	,	,	PUNCT
ftr-479	1113	22	other	other	ADJ
ftr-479	1113	23	than	than	ADP
ftr-479	1113	24	housing	housing	NOUN
ftr-479	1113	25	,	,	PUNCT
ftr-479	1113	26	are	be	AUX
ftr-479	1113	27	apparently	apparently	ADV
ftr-479	1113	28	treated	treat	VERB
ftr-479	1113	29	as	as	ADP
ftr-479	1113	30	consumed	consume	VERB
ftr-479	1113	31	when	when	SCONJ
ftr-479	1113	32	acquired	acquire	VERB
ftr-479	1113	33	,	,	PUNCT
ftr-479	1113	34	see	see	VERB
ftr-479	1113	35	supra	supra	ADJ
ftr-479	1113	36	text	text	NOUN
ftr-479	1113	37	accompanying	accompanying	ADJ
ftr-479	1113	38	notes	note	VERB
ftr-479	1113	39	200	200	NUM
ftr-479	1113	40	-	-	SYM
ftr-479	1113	41	10	10	NUM
ftr-479	1113	42	,	,	PUNCT
ftr-479	1113	43	a	a	DET
ftr-479	1113	44	donee	donee	NOUN
ftr-479	1113	45	would	would	AUX
ftr-479	1113	46	seemingly	seemingly	ADV
ftr-479	1113	47	be	be	AUX
ftr-479	1113	48	required	require	VERB
ftr-479	1113	49	to	to	PART
ftr-479	1113	50	include	include	VERB
ftr-479	1113	51	the	the	DET
ftr-479	1113	52	full	full	ADJ
ftr-479	1113	53	value	value	NOUN
ftr-479	1113	54	of	of	ADP
ftr-479	1113	55	nonresidential	nonresidential	ADJ
ftr-479	1113	56	consumer	consumer	NOUN
ftr-479	1113	57	assets	asset	NOUN
ftr-479	1113	58	in	in	ADP
ftr-479	1113	59	income	income	NOUN
ftr-479	1113	60	when	when	SCONJ
ftr-479	1113	61	received	receive	VERB
ftr-479	1113	62	.	.	PUNCT
ftr-479	1114	1	a	a	DET
ftr-479	1114	2	donee	donee	NOUN
ftr-479	1114	3	who	who	PRON
ftr-479	1114	4	holds	hold	VERB
ftr-479	1114	5	the	the	DET
ftr-479	1114	6	property	property	NOUN
ftr-479	1114	7	for	for	ADP
ftr-479	1114	8	business	business	NOUN
ftr-479	1114	9	or	or	CCONJ
ftr-479	1114	10	investment	investment	NOUN
ftr-479	1114	11	use	use	NOUN
ftr-479	1114	12	would	would	AUX
ftr-479	1114	13	presumably	presumably	ADV
ftr-479	1114	14	be	be	AUX
ftr-479	1114	15	allowed	allow	VERB
ftr-479	1114	16	an	an	DET
ftr-479	1114	17	offsetting	offset	VERB
ftr-479	1114	18	deduction	deduction	NOUN
ftr-479	1114	19	.	.	PUNCT
ftr-479	1115	1	222	222	NUM
ftr-479	1115	2	.	.	PUNCT
ftr-479	1116	1	see	see	VERB
ftr-479	1116	2	supra	supra	ADJ
ftr-479	1116	3	text	text	NOUN
ftr-479	1116	4	accompanying	accompanying	ADJ
ftr-479	1116	5	note	note	NOUN
ftr-479	1116	6	214	214	NUM
ftr-479	1116	7	.	.	PUNCT
ftr-479	1117	1	more	more	ADV
ftr-479	1117	2	precisely	precisely	ADV
ftr-479	1117	3	,	,	PUNCT
ftr-479	1117	4	there	there	PRON
ftr-479	1117	5	would	would	AUX
ftr-479	1117	6	be	be	AUX
ftr-479	1117	7	double	double	ADJ
ftr-479	1117	8	taxation	taxation	NOUN
ftr-479	1117	9	to	to	ADP
ftr-479	1117	10	the	the	DET
ftr-479	1117	11	extent	extent	NOUN
ftr-479	1117	12	that	that	SCONJ
ftr-479	1117	13	the	the	DET
ftr-479	1117	14	value	value	NOUN
ftr-479	1117	15	of	of	ADP
ftr-479	1117	16	the	the	DET
ftr-479	1117	17	property	property	NOUN
ftr-479	1117	18	at	at	ADP
ftr-479	1117	19	the	the	DET
ftr-479	1117	20	time	time	NOUN
ftr-479	1117	21	of	of	ADP
ftr-479	1117	22	the	the	DET
ftr-479	1117	23	gift	gift	NOUN
ftr-479	1117	24	does	do	AUX
ftr-479	1117	25	not	not	PART
ftr-479	1117	26	exceed	exceed	VERB
ftr-479	1117	27	its	its	PRON
ftr-479	1117	28	original	original	ADJ
ftr-479	1117	29	purchase	purchase	NOUN
ftr-479	1117	30	price	price	NOUN
ftr-479	1117	31	.	.	PUNCT
ftr-479	1118	1	[	[	X
ftr-479	1118	2	vol	vol	NOUN
ftr-479	1118	3	2:7	2:7	NUM
ftr-479	1118	4	scoping	scope	VERB
ftr-479	1118	5	out	out	ADP
ftr-479	1118	6	the	the	DET
ftr-479	1118	7	uncertain	uncertain	ADJ
ftr-479	1118	8	simplification	simplification	NOUN
ftr-479	1118	9	effects	effect	NOUN
ftr-479	1118	10	solution	solution	NOUN
ftr-479	1118	11	also	also	ADV
ftr-479	1118	12	conflicts	conflict	VERB
ftr-479	1118	13	with	with	ADP
ftr-479	1118	14	the	the	DET
ftr-479	1118	15	nunn	nunn	PROPN
ftr-479	1118	16	-	-	PUNCT
ftr-479	1118	17	domenici	domenici	PROPN
ftr-479	1118	18	principle	principle	NOUN
ftr-479	1118	19	that	that	SCONJ
ftr-479	1118	20	gifts	gift	NOUN
ftr-479	1118	21	and	and	CCONJ
ftr-479	1118	22	inheritances	inheritance	NOUN
ftr-479	1118	23	should	should	AUX
ftr-479	1118	24	be	be	AUX
ftr-479	1118	25	taxed	tax	VERB
ftr-479	1118	26	only	only	ADV
ftr-479	1118	27	once	once	ADV
ftr-479	1118	28	and	and	CCONJ
ftr-479	1118	29	only	only	ADV
ftr-479	1118	30	when	when	SCONJ
ftr-479	1118	31	devoted	devote	VERB
ftr-479	1118	32	to	to	ADP
ftr-479	1118	33	consumption	consumption	NOUN
ftr-479	1118	34	by	by	ADP
ftr-479	1118	35	the	the	DET
ftr-479	1118	36	transferee	transferee	NOUN
ftr-479	1118	37	.	.	PUNCT
ftr-479	1119	1	a	a	DET
ftr-479	1119	2	second	second	ADJ
ftr-479	1119	3	solution	solution	NOUN
ftr-479	1119	4	would	would	AUX
ftr-479	1119	5	be	be	AUX
ftr-479	1119	6	to	to	PART
ftr-479	1119	7	absolve	absolve	VERB
ftr-479	1119	8	the	the	DET
ftr-479	1119	9	transferee	transferee	NOUN
ftr-479	1119	10	from	from	ADP
ftr-479	1119	11	tax	tax	NOUN
ftr-479	1119	12	if	if	SCONJ
ftr-479	1119	13	the	the	DET
ftr-479	1119	14	transferor	transferor	NOUN
ftr-479	1119	15	was	be	AUX
ftr-479	1119	16	previously	previously	ADV
ftr-479	1119	17	taxed	tax	VERB
ftr-479	1119	18	.	.	PUNCT
ftr-479	1120	1	-3	-3	INTJ
ftr-479	1120	2	for	for	ADP
ftr-479	1120	3	example	example	NOUN
ftr-479	1120	4	,	,	PUNCT
ftr-479	1120	5	if	if	SCONJ
ftr-479	1120	6	an	an	DET
ftr-479	1120	7	art	art	NOUN
ftr-479	1120	8	object	object	NOUN
ftr-479	1120	9	or	or	CCONJ
ftr-479	1120	10	jewelry	jewelry	NOUN
ftr-479	1120	11	was	be	AUX
ftr-479	1120	12	acquired	acquire	VERB
ftr-479	1120	13	for	for	ADP
ftr-479	1120	14	investment	investment	NOUN
ftr-479	1120	15	,	,	PUNCT
ftr-479	1120	16	the	the	DET
ftr-479	1120	17	purchase	purchase	NOUN
ftr-479	1120	18	price	price	NOUN
ftr-479	1120	19	should	should	AUX
ftr-479	1120	20	have	have	AUX
ftr-479	1120	21	been	be	AUX
ftr-479	1120	22	treated	treat	VERB
ftr-479	1120	23	as	as	ADP
ftr-479	1120	24	a	a	DET
ftr-479	1120	25	deductible	deductible	ADJ
ftr-479	1120	26	savings	saving	NOUN
ftr-479	1120	27	outlay	outlay	NOUN
ftr-479	1120	28	,	,	PUNCT
ftr-479	1120	29	eliminating	eliminate	VERB
ftr-479	1120	30	any	any	DET
ftr-479	1120	31	tax	tax	NOUN
ftr-479	1120	32	at	at	ADP
ftr-479	1120	33	the	the	DET
ftr-479	1120	34	time	time	NOUN
ftr-479	1120	35	of	of	ADP
ftr-479	1120	36	purchase	purchase	NOUN
ftr-479	1120	37	,	,	PUNCT
ftr-479	1120	38	and	and	CCONJ
ftr-479	1120	39	if	if	SCONJ
ftr-479	1120	40	so	so	ADV
ftr-479	1120	41	,	,	PUNCT
ftr-479	1120	42	the	the	DET
ftr-479	1120	43	item	item	NOUN
ftr-479	1120	44	would	would	AUX
ftr-479	1120	45	be	be	AUX
ftr-479	1120	46	included	include	VERB
ftr-479	1120	47	in	in	ADP
ftr-479	1120	48	the	the	DET
ftr-479	1120	49	tax	tax	NOUN
ftr-479	1120	50	base	base	NOUN
ftr-479	1120	51	of	of	ADP
ftr-479	1120	52	a	a	DET
ftr-479	1120	53	donee	donee	NOUN
ftr-479	1120	54	or	or	CCONJ
ftr-479	1120	55	heir	heir	NOUN
ftr-479	1120	56	.	.	PUNCT
ftr-479	1121	1	in	in	ADP
ftr-479	1121	2	contrast	contrast	NOUN
ftr-479	1121	3	,	,	PUNCT
ftr-479	1121	4	if	if	SCONJ
ftr-479	1121	5	the	the	DET
ftr-479	1121	6	item	item	NOUN
ftr-479	1121	7	was	be	AUX
ftr-479	1121	8	acquired	acquire	VERB
ftr-479	1121	9	for	for	ADP
ftr-479	1121	10	personal	personal	ADJ
ftr-479	1121	11	use	use	NOUN
ftr-479	1121	12	,	,	PUNCT
ftr-479	1121	13	its	its	PRON
ftr-479	1121	14	cost	cost	NOUN
ftr-479	1121	15	should	should	AUX
ftr-479	1121	16	have	have	AUX
ftr-479	1121	17	been	be	AUX
ftr-479	1121	18	treated	treat	VERB
ftr-479	1121	19	as	as	ADP
ftr-479	1121	20	a	a	DET
ftr-479	1121	21	taxable	taxable	ADJ
ftr-479	1121	22	consumption	consumption	NOUN
ftr-479	1121	23	expenditure	expenditure	NOUN
ftr-479	1121	24	,	,	PUNCT
ftr-479	1121	25	and	and	CCONJ
ftr-479	1121	26	if	if	SCONJ
ftr-479	1121	27	so	so	ADV
ftr-479	1121	28	,	,	PUNCT
ftr-479	1121	29	a	a	DET
ftr-479	1121	30	donee	donee	NOUN
ftr-479	1121	31	or	or	CCONJ
ftr-479	1121	32	heir	heir	NOUN
ftr-479	1121	33	would	would	AUX
ftr-479	1121	34	not	not	PART
ftr-479	1121	35	be	be	AUX
ftr-479	1121	36	taxed	tax	VERB
ftr-479	1121	37	on	on	ADP
ftr-479	1121	38	receipt	receipt	NOUN
ftr-479	1121	39	of	of	ADP
ftr-479	1121	40	the	the	DET
ftr-479	1121	41	item	item	NOUN
ftr-479	1121	42	.	.	PUNCT
ftr-479	1122	1	however	however	ADV
ftr-479	1122	2	,	,	PUNCT
ftr-479	1122	3	there	there	PRON
ftr-479	1122	4	can	can	AUX
ftr-479	1122	5	be	be	AUX
ftr-479	1122	6	no	no	DET
ftr-479	1122	7	guarantee	guarantee	NOUN
ftr-479	1122	8	that	that	SCONJ
ftr-479	1122	9	the	the	DET
ftr-479	1122	10	purchase	purchase	NOUN
ftr-479	1122	11	was	be	AUX
ftr-479	1122	12	correctly	correctly	ADV
ftr-479	1122	13	reported	report	VERB
ftr-479	1122	14	.	.	PUNCT
ftr-479	1123	1	furthermore	furthermore	ADV
ftr-479	1123	2	,	,	PUNCT
ftr-479	1123	3	a	a	DET
ftr-479	1123	4	transferee	transferee	NOUN
ftr-479	1123	5	of	of	ADP
ftr-479	1123	6	an	an	DET
ftr-479	1123	7	art	art	NOUN
ftr-479	1123	8	object	object	NOUN
ftr-479	1123	9	or	or	CCONJ
ftr-479	1123	10	jewelry	jewelry	NOUN
ftr-479	1123	11	would	would	AUX
ftr-479	1123	12	not	not	PART
ftr-479	1123	13	be	be	AUX
ftr-479	1123	14	able	able	ADJ
ftr-479	1123	15	to	to	PART
ftr-479	1123	16	tell	tell	VERB
ftr-479	1123	17	by	by	ADP
ftr-479	1123	18	examining	examine	VERB
ftr-479	1123	19	the	the	DET
ftr-479	1123	20	property	property	NOUN
ftr-479	1123	21	whether	whether	SCONJ
ftr-479	1123	22	tax	tax	NOUN
ftr-479	1123	23	was	be	AUX
ftr-479	1123	24	paid	pay	VERB
ftr-479	1123	25	by	by	ADP
ftr-479	1123	26	the	the	DET
ftr-479	1123	27	transferor	transferor	NOUN
ftr-479	1123	28	.	.	PUNCT
ftr-479	1124	1	thus	thus	ADV
ftr-479	1124	2	,	,	PUNCT
ftr-479	1124	3	if	if	SCONJ
ftr-479	1124	4	transferees	transferee	NOUN
ftr-479	1124	5	are	be	AUX
ftr-479	1124	6	to	to	PART
ftr-479	1124	7	be	be	AUX
ftr-479	1124	8	excused	excuse	VERB
ftr-479	1124	9	from	from	ADP
ftr-479	1124	10	tax	tax	NOUN
ftr-479	1124	11	with	with	ADP
ftr-479	1124	12	respect	respect	NOUN
ftr-479	1124	13	to	to	ADP
ftr-479	1124	14	consumer	consumer	NOUN
ftr-479	1124	15	assets	asset	NOUN
ftr-479	1124	16	that	that	PRON
ftr-479	1124	17	were	be	AUX
ftr-479	1124	18	earlier	early	ADV
ftr-479	1124	19	taxed	tax	VERB
ftr-479	1124	20	to	to	ADP
ftr-479	1124	21	the	the	DET
ftr-479	1124	22	transferors	transferor	NOUN
ftr-479	1124	23	,	,	PUNCT
ftr-479	1124	24	transferors	transferor	NOUN
ftr-479	1124	25	and	and	CCONJ
ftr-479	1124	26	their	their	PRON
ftr-479	1124	27	estates	estate	NOUN
ftr-479	1124	28	must	must	AUX
ftr-479	1124	29	be	be	AUX
ftr-479	1124	30	required	require	VERB
ftr-479	1124	31	to	to	PART
ftr-479	1124	32	maintain	maintain	VERB
ftr-479	1124	33	and	and	CCONJ
ftr-479	1124	34	disclose	disclose	VERB
ftr-479	1124	35	records	record	NOUN
ftr-479	1124	36	allowing	allow	VERB
ftr-479	1124	37	the	the	DET
ftr-479	1124	38	transferees	transferee	NOUN
ftr-479	1124	39	to	to	PART
ftr-479	1124	40	determine	determine	VERB
ftr-479	1124	41	whether	whether	SCONJ
ftr-479	1124	42	consumer	consumer	NOUN
ftr-479	1124	43	durables	durable	NOUN
ftr-479	1124	44	passing	pass	VERB
ftr-479	1124	45	by	by	ADP
ftr-479	1124	46	gift	gift	NOUN
ftr-479	1124	47	or	or	CCONJ
ftr-479	1124	48	bequest	bequest	NOUN
ftr-479	1124	49	were	be	AUX
ftr-479	1124	50	previously	previously	ADV
ftr-479	1124	51	taxed	tax	VERB
ftr-479	1124	52	.	.	PUNCT
ftr-479	1125	1	a	a	DET
ftr-479	1125	2	third	third	ADJ
ftr-479	1125	3	solution	solution	NOUN
ftr-479	1125	4	would	would	AUX
ftr-479	1125	5	be	be	AUX
ftr-479	1125	6	to	to	PART
ftr-479	1125	7	tax	tax	VERB
ftr-479	1125	8	the	the	DET
ftr-479	1125	9	transferee	transferee	NOUN
ftr-479	1125	10	if	if	SCONJ
ftr-479	1125	11	the	the	DET
ftr-479	1125	12	property	property	NOUN
ftr-479	1125	13	is	be	AUX
ftr-479	1125	14	put	put	VERB
ftr-479	1125	15	to	to	ADP
ftr-479	1125	16	personal	personal	ADJ
ftr-479	1125	17	use	use	NOUN
ftr-479	1125	18	,	,	PUNCT
ftr-479	1125	19	but	but	CCONJ
ftr-479	1125	20	give	give	VERB
ftr-479	1125	21	the	the	DET
ftr-479	1125	22	transferor	transferor	NOUN
ftr-479	1125	23	(	(	PUNCT
ftr-479	1125	24	or	or	CCONJ
ftr-479	1125	25	the	the	DET
ftr-479	1125	26	transferor	transferor	NOUN
ftr-479	1125	27	's	's	PART
ftr-479	1125	28	estate	estate	NOUN
ftr-479	1125	29	)	)	PUNCT
ftr-479	1125	30	a	a	DET
ftr-479	1125	31	refund	refund	NOUN
ftr-479	1125	32	of	of	ADP
ftr-479	1125	33	any	any	DET
ftr-479	1125	34	tax	tax	NOUN
ftr-479	1125	35	paid	pay	VERB
ftr-479	1125	36	by	by	ADP
ftr-479	1125	37	the	the	DET
ftr-479	1125	38	transferor.24	transferor.24	NOUN
ftr-479	1125	39	this	this	DET
ftr-479	1125	40	approach	approach	NOUN
ftr-479	1125	41	entails	entail	VERB
ftr-479	1125	42	approximately	approximately	ADV
ftr-479	1125	43	the	the	DET
ftr-479	1125	44	same	same	ADJ
ftr-479	1125	45	record	record	NOUN
ftr-479	1125	46	-	-	PUNCT
ftr-479	1125	47	keeping	keep	VERB
ftr-479	1125	48	burden	burden	NOUN
ftr-479	1125	49	as	as	ADP
ftr-479	1125	50	the	the	DET
ftr-479	1125	51	second	second	ADJ
ftr-479	1125	52	solution	solution	NOUN
ftr-479	1125	53	,	,	PUNCT
ftr-479	1125	54	except	except	SCONJ
ftr-479	1125	55	that	that	SCONJ
ftr-479	1125	56	the	the	DET
ftr-479	1125	57	transferor	transferor	NOUN
ftr-479	1125	58	's	's	PART
ftr-479	1125	59	records	record	NOUN
ftr-479	1125	60	would	would	AUX
ftr-479	1125	61	also	also	ADV
ftr-479	1125	62	need	need	VERB
ftr-479	1125	63	to	to	PART
ftr-479	1125	64	show	show	VERB
ftr-479	1125	65	how	how	SCONJ
ftr-479	1125	66	much	much	ADJ
ftr-479	1125	67	tax	tax	NOUN
ftr-479	1125	68	was	be	AUX
ftr-479	1125	69	paid	pay	VERB
ftr-479	1125	70	.	.	PUNCT
ftr-479	1126	1	from	from	ADP
ftr-479	1126	2	a	a	DET
ftr-479	1126	3	simplification	simplification	NOUN
ftr-479	1126	4	standpoint	standpoint	NOUN
ftr-479	1126	5	,	,	PUNCT
ftr-479	1126	6	none	none	NOUN
ftr-479	1126	7	of	of	ADP
ftr-479	1126	8	these	these	DET
ftr-479	1126	9	solutions	solution	NOUN
ftr-479	1126	10	is	be	AUX
ftr-479	1126	11	particularly	particularly	ADV
ftr-479	1126	12	attractive	attractive	ADJ
ftr-479	1126	13	,	,	PUNCT
ftr-479	1126	14	but	but	CCONJ
ftr-479	1126	15	one	one	NUM
ftr-479	1126	16	of	of	ADP
ftr-479	1126	17	them	they	PRON
ftr-479	1126	18	has	have	VERB
ftr-479	1126	19	to	to	PART
ftr-479	1126	20	be	be	AUX
ftr-479	1126	21	chosen	choose	VERB
ftr-479	1126	22	.	.	PUNCT
ftr-479	1127	1	nunn	nunn	PROPN
ftr-479	1127	2	and	and	CCONJ
ftr-479	1127	3	domenici	domenici	PROPN
ftr-479	1127	4	have	have	AUX
ftr-479	1127	5	hinted	hint	VERB
ftr-479	1127	6	at	at	ADP
ftr-479	1127	7	the	the	DET
ftr-479	1127	8	third	third	NOUN
ftr-479	1127	9	.	.	PUNCT
ftr-479	1127	10	'	'	PUNCT
ftr-479	1128	1	this	this	PRON
ftr-479	1128	2	is	be	AUX
ftr-479	1128	3	a	a	DET
ftr-479	1128	4	perfectly	perfectly	ADV
ftr-479	1128	5	reasonable	reasonable	ADJ
ftr-479	1128	6	resolution	resolution	NOUN
ftr-479	1128	7	,	,	PUNCT
ftr-479	1128	8	--2	--2	NOUN
ftr-479	1128	9	but	but	CCONJ
ftr-479	1128	10	the	the	DET
ftr-479	1128	11	record	record	NOUN
ftr-479	1128	12	keeping	keeping	NOUN
ftr-479	1128	13	that	that	PRON
ftr-479	1128	14	it	it	PRON
ftr-479	1128	15	requires	require	VERB
ftr-479	1128	16	must	must	AUX
ftr-479	1128	17	be	be	AUX
ftr-479	1128	18	scored	score	VERB
ftr-479	1128	19	as	as	ADP
ftr-479	1128	20	a	a	DET
ftr-479	1128	21	complicating	complicate	VERB
ftr-479	1128	22	feature	feature	NOUN
ftr-479	1128	23	of	of	ADP
ftr-479	1128	24	the	the	DET
ftr-479	1128	25	consumed	consume	VERB
ftr-479	1128	26	income	income	NOUN
ftr-479	1128	27	tax	tax	NOUN
ftr-479	1128	28	.	.	PUNCT
ftr-479	1129	1	furthermore	furthermore	ADV
ftr-479	1129	2	,	,	PUNCT
ftr-479	1129	3	consider	consider	VERB
ftr-479	1129	4	the	the	DET
ftr-479	1129	5	situation	situation	NOUN
ftr-479	1129	6	of	of	ADP
ftr-479	1129	7	an	an	DET
ftr-479	1129	8	individual	individual	NOUN
ftr-479	1129	9	who	who	PRON
ftr-479	1129	10	purchased	purchase	VERB
ftr-479	1129	11	a	a	DET
ftr-479	1129	12	$	$	SYM
ftr-479	1129	13	100,000	100,000	NUM
ftr-479	1129	14	boat	boat	NOUN
ftr-479	1129	15	for	for	ADP
ftr-479	1129	16	personal	personal	ADJ
ftr-479	1129	17	use	use	NOUN
ftr-479	1129	18	and	and	CCONJ
ftr-479	1129	19	transfers	transfer	NOUN
ftr-479	1129	20	it	it	PRON
ftr-479	1129	21	by	by	ADP
ftr-479	1129	22	gift	gift	NOUN
ftr-479	1129	23	or	or	CCONJ
ftr-479	1129	24	inheritance	inheritance	NOUN
ftr-479	1129	25	after	after	SCONJ
ftr-479	1129	26	it	it	PRON
ftr-479	1129	27	has	have	AUX
ftr-479	1129	28	declined	decline	VERB
ftr-479	1129	29	in	in	ADP
ftr-479	1129	30	value	value	NOUN
ftr-479	1129	31	to	to	ADP
ftr-479	1129	32	$	$	SYM
ftr-479	1129	33	50,000	50,000	NUM
ftr-479	1129	34	because	because	SCONJ
ftr-479	1129	35	of	of	ADP
ftr-479	1129	36	wear	wear	VERB
ftr-479	1129	37	and	and	CCONJ
ftr-479	1129	38	tear	tear	ADJ
ftr-479	1129	39	,	,	PUNCT
ftr-479	1129	40	not	not	PART
ftr-479	1129	41	market	market	NOUN
ftr-479	1129	42	changes	change	NOUN
ftr-479	1129	43	.	.	PUNCT
ftr-479	1130	1	because	because	SCONJ
ftr-479	1130	2	the	the	DET
ftr-479	1130	3	transferor	transferor	NOUN
ftr-479	1130	4	consumed	consume	VERB
ftr-479	1130	5	one	one	NUM
ftr-479	1130	6	half	half	NOUN
ftr-479	1130	7	of	of	ADP
ftr-479	1130	8	the	the	DET
ftr-479	1130	9	boat	boat	NOUN
ftr-479	1130	10	's	's	PART
ftr-479	1130	11	value	value	NOUN
ftr-479	1130	12	before	before	ADP
ftr-479	1130	13	the	the	DET
ftr-479	1130	14	transfer	transfer	NOUN
ftr-479	1130	15	,	,	PUNCT
ftr-479	1130	16	it	it	PRON
ftr-479	1130	17	is	be	AUX
ftr-479	1130	18	inappropriate	inappropriate	ADJ
ftr-479	1130	19	to	to	PART
ftr-479	1130	20	give	give	VERB
ftr-479	1130	21	the	the	DET
ftr-479	1130	22	transferor	transferor	NOUN
ftr-479	1130	23	,	,	PUNCT
ftr-479	1130	24	or	or	CCONJ
ftr-479	1130	25	the	the	DET
ftr-479	1130	26	transferor	transferor	NOUN
ftr-479	1130	27	's	's	PART
ftr-479	1130	28	estate	estate	NOUN
ftr-479	1130	29	,	,	PUNCT
ftr-479	1130	30	a	a	DET
ftr-479	1130	31	refund	refund	NOUN
ftr-479	1130	32	of	of	ADP
ftr-479	1130	33	the	the	DET
ftr-479	1130	34	consumed	consume	VERB
ftr-479	1130	35	income	income	NOUN
ftr-479	1130	36	tax	tax	NOUN
ftr-479	1130	37	paid	pay	VERB
ftr-479	1130	38	on	on	ADP
ftr-479	1130	39	the	the	DET
ftr-479	1130	40	entire	entire	ADJ
ftr-479	1130	41	$	$	SYM
ftr-479	1130	42	100,000	100,000	NUM
ftr-479	1130	43	price	price	NOUN
ftr-479	1130	44	of	of	ADP
ftr-479	1130	45	the	the	DET
ftr-479	1130	46	boat	boat	NOUN
ftr-479	1130	47	and	and	CCONJ
ftr-479	1130	48	collect	collect	VERB
ftr-479	1130	49	a	a	DET
ftr-479	1130	50	tax	tax	NOUN
ftr-479	1130	51	from	from	ADP
ftr-479	1130	52	the	the	DET
ftr-479	1130	53	donee	donee	NOUN
ftr-479	1130	54	on	on	ADP
ftr-479	1130	55	only	only	ADV
ftr-479	1130	56	the	the	DET
ftr-479	1130	57	remaining	remain	VERB
ftr-479	1130	58	$	$	SYM
ftr-479	1130	59	50,000	50,000	NUM
ftr-479	1130	60	of	of	ADP
ftr-479	1130	61	value	value	NOUN
ftr-479	1130	62	.	.	PUNCT
ftr-479	1131	1	since	since	SCONJ
ftr-479	1131	2	the	the	DET
ftr-479	1131	3	donee	donee	NOUN
ftr-479	1131	4	can	can	AUX
ftr-479	1131	5	consume	consume	VERB
ftr-479	1131	6	only	only	ADV
ftr-479	1131	7	$	$	SYM
ftr-479	1131	8	50,000	50,000	NUM
ftr-479	1131	9	in	in	ADP
ftr-479	1131	10	using	use	VERB
ftr-479	1131	11	the	the	DET
ftr-479	1131	12	boat	boat	NOUN
ftr-479	1131	13	,	,	PUNCT
ftr-479	1131	14	it	it	PRON
ftr-479	1131	15	is	be	AUX
ftr-479	1131	16	equally	equally	ADV
ftr-479	1131	17	inappropriate	inappropriate	ADJ
ftr-479	1131	18	to	to	PART
ftr-479	1131	19	give	give	VERB
ftr-479	1131	20	a	a	DET
ftr-479	1131	21	full	full	ADJ
ftr-479	1131	22	refund	refund	NOUN
ftr-479	1131	23	of	of	ADP
ftr-479	1131	24	the	the	DET
ftr-479	1131	25	earlier	early	ADJ
ftr-479	1131	26	tax	tax	NOUN
ftr-479	1131	27	and	and	CCONJ
ftr-479	1131	28	charge	charge	VERB
ftr-479	1131	29	the	the	DET
ftr-479	1131	30	223	223	NUM
ftr-479	1131	31	.	.	PUNCT
ftr-479	1132	1	unamerican	unamerican	ADJ
ftr-479	1132	2	spirit	spirit	PROPN
ftr-479	1132	3	,	,	PUNCT
ftr-479	1132	4	supra	supra	PROPN
ftr-479	1132	5	note	note	PROPN
ftr-479	1132	6	138	138	NUM
ftr-479	1132	7	,	,	PUNCT
ftr-479	1132	8	at	at	ADP
ftr-479	1132	9	303	303	NUM
ftr-479	1132	10	n.86	n.86	NOUN
ftr-479	1132	11	:	:	PUNCT
ftr-479	1132	12	graetz	graetz	NOUN
ftr-479	1132	13	,	,	PUNCT
ftr-479	1132	14	supra	supra	PROPN
ftr-479	1132	15	note	note	NOUN
ftr-479	1132	16	136	136	NUM
ftr-479	1132	17	.	.	PUNCT
ftr-479	1133	1	at	at	ADP
ftr-479	1133	2	1626	1626	NUM
ftr-479	1133	3	-	-	SYM
ftr-479	1133	4	27	27	NUM
ftr-479	1133	5	.	.	PUNCT
ftr-479	1134	1	224	224	NUM
ftr-479	1134	2	.	.	PUNCT
ftr-479	1135	1	see	see	VERB
ftr-479	1135	2	simplification	simplification	NOUN
ftr-479	1135	3	committee	committee	NOUN
ftr-479	1135	4	report	report	NOUN
ftr-479	1135	5	,	,	PUNCT
ftr-479	1135	6	supra	supra	PROPN
ftr-479	1135	7	note	note	NOUN
ftr-479	1135	8	126	126	NUM
ftr-479	1135	9	.	.	PUNCT
ftr-479	1136	1	at	at	ADP
ftr-479	1136	2	427	427	NUM
ftr-479	1136	3	.	.	PUNCT
ftr-479	1136	4	225	225	NUM
ftr-479	1136	5	.	.	PUNCT
ftr-479	1137	1	unamerican	unamerican	ADJ
ftr-479	1137	2	spirit	spirit	PROPN
ftr-479	1137	3	,	,	PUNCT
ftr-479	1137	4	supra	supra	PROPN
ftr-479	1137	5	note	note	PROPN
ftr-479	1137	6	138	138	NUM
ftr-479	1137	7	,	,	PUNCT
ftr-479	1137	8	at	at	ADP
ftr-479	1137	9	303	303	NUM
ftr-479	1137	10	n.86	n.86	NOUN
ftr-479	1137	11	.	.	PROPN
ftr-479	1137	12	226	226	NUM
ftr-479	1137	13	.	.	PUNCT
ftr-479	1138	1	see	see	VERB
ftr-479	1138	2	simplification	simplification	NOUN
ftr-479	1138	3	committee	committee	NOUN
ftr-479	1138	4	report	report	NOUN
ftr-479	1138	5	,	,	PUNCT
ftr-479	1138	6	supra	supra	PROPN
ftr-479	1138	7	note	note	NOUN
ftr-479	1138	8	126	126	NUM
ftr-479	1138	9	,	,	PUNCT
ftr-479	1138	10	at	at	ADP
ftr-479	1138	11	427	427	NUM
ftr-479	1138	12	.	.	PUNCT
ftr-479	1138	13	19951	19951	NUM
ftr-479	1139	1	florida	florida	PROPN
ftr-479	1139	2	tax	tax	PROPN
ftr-479	1139	3	review	review	NOUN
ftr-479	1139	4	donee	donee	NOUN
ftr-479	1139	5	with	with	ADP
ftr-479	1139	6	tax	tax	NOUN
ftr-479	1139	7	on	on	ADP
ftr-479	1139	8	the	the	DET
ftr-479	1139	9	original	original	ADJ
ftr-479	1139	10	$	$	SYM
ftr-479	1139	11	100,000	100,000	NUM
ftr-479	1139	12	price	price	NOUN
ftr-479	1139	13	.	.	PUNCT
ftr-479	1140	1	the	the	DET
ftr-479	1140	2	nunn	nunn	PROPN
ftr-479	1140	3	-	-	PUNCT
ftr-479	1140	4	domenici	domenici	PROPN
ftr-479	1140	5	principle	principle	NOUN
ftr-479	1140	6	of	of	ADP
ftr-479	1140	7	taxing	tax	VERB
ftr-479	1140	8	the	the	DET
ftr-479	1140	9	person	person	NOUN
ftr-479	1140	10	who	who	PRON
ftr-479	1140	11	engages	engage	VERB
ftr-479	1140	12	in	in	ADP
ftr-479	1140	13	consumption	consumption	NOUN
ftr-479	1140	14	would	would	AUX
ftr-479	1140	15	be	be	AUX
ftr-479	1140	16	properly	properly	ADV
ftr-479	1140	17	implemented	implement	VERB
ftr-479	1140	18	by	by	ADP
ftr-479	1140	19	giving	give	VERB
ftr-479	1140	20	the	the	DET
ftr-479	1140	21	transferor	transferor	NOUN
ftr-479	1140	22	or	or	CCONJ
ftr-479	1140	23	her	her	PRON
ftr-479	1140	24	estate	estate	NOUN
ftr-479	1140	25	a	a	DET
ftr-479	1140	26	refund	refund	NOUN
ftr-479	1140	27	for	for	ADP
ftr-479	1140	28	only	only	ADV
ftr-479	1140	29	half	half	NOUN
ftr-479	1140	30	of	of	ADP
ftr-479	1140	31	the	the	DET
ftr-479	1140	32	earlier	early	ADJ
ftr-479	1140	33	tax	tax	NOUN
ftr-479	1140	34	payment	payment	NOUN
ftr-479	1140	35	and	and	CCONJ
ftr-479	1140	36	collecting	collect	VERB
ftr-479	1140	37	tax	tax	NOUN
ftr-479	1140	38	from	from	ADP
ftr-479	1140	39	the	the	DET
ftr-479	1140	40	donee	donee	NOUN
ftr-479	1140	41	on	on	ADP
ftr-479	1140	42	the	the	DET
ftr-479	1140	43	boat	boat	NOUN
ftr-479	1140	44	's	's	PART
ftr-479	1140	45	remaining	remain	VERB
ftr-479	1140	46	value	value	NOUN
ftr-479	1140	47	of	of	ADP
ftr-479	1140	48	$	$	SYM
ftr-479	1140	49	50,000	50,000	NUM
ftr-479	1140	50	.	.	PUNCT
ftr-479	1141	1	however	however	ADV
ftr-479	1141	2	,	,	PUNCT
ftr-479	1141	3	the	the	DET
ftr-479	1141	4	record	record	NOUN
ftr-479	1141	5	keeping	keeping	NOUN
ftr-479	1141	6	,	,	PUNCT
ftr-479	1141	7	computations	computation	NOUN
ftr-479	1141	8	,	,	PUNCT
ftr-479	1141	9	and	and	CCONJ
ftr-479	1141	10	valuations	valuation	NOUN
ftr-479	1141	11	required	require	VERB
ftr-479	1141	12	by	by	ADP
ftr-479	1141	13	this	this	DET
ftr-479	1141	14	solution	solution	NOUN
ftr-479	1141	15	detract	detract	NOUN
ftr-479	1141	16	further	far	ADV
ftr-479	1141	17	from	from	ADP
ftr-479	1141	18	simplification	simplification	NOUN
ftr-479	1141	19	gains.227	gains.227	ADP
ftr-479	1141	20	11	11	NUM
ftr-479	1141	21	.	.	PUNCT
ftr-479	1142	1	income	income	NOUN
ftr-479	1142	2	splitting.-as	splitting.-as	PROPN
ftr-479	1142	3	noted	note	VERB
ftr-479	1142	4	above	above	ADV
ftr-479	1142	5	,	,	PUNCT
ftr-479	1142	6	the	the	DET
ftr-479	1142	7	nunn	nunn	PROPN
ftr-479	1142	8	-	-	PUNCT
ftr-479	1142	9	domenici	domenici	NOUN
ftr-479	1142	10	proposal	proposal	NOUN
ftr-479	1142	11	apparently	apparently	ADV
ftr-479	1142	12	allows	allow	VERB
ftr-479	1142	13	a	a	DET
ftr-479	1142	14	donor	donor	NOUN
ftr-479	1142	15	to	to	PART
ftr-479	1142	16	deduct	deduct	VERB
ftr-479	1142	17	cash	cash	NOUN
ftr-479	1142	18	gifts	gift	NOUN
ftr-479	1142	19	from	from	ADP
ftr-479	1142	20	current	current	ADJ
ftr-479	1142	21	receipts	receipt	NOUN
ftr-479	1142	22	(	(	PUNCT
ftr-479	1142	23	e.g.	e.g.	ADV
ftr-479	1142	24	,	,	PUNCT
ftr-479	1142	25	salary	salary	NOUN
ftr-479	1142	26	or	or	CCONJ
ftr-479	1142	27	dividends	dividend	NOUN
ftr-479	1142	28	)	)	PUNCT
ftr-479	1142	29	and	and	CCONJ
ftr-479	1142	30	includes	include	VERB
ftr-479	1142	31	the	the	DET
ftr-479	1142	32	gifts	gift	NOUN
ftr-479	1142	33	in	in	ADP
ftr-479	1142	34	the	the	DET
ftr-479	1142	35	donees	donee	NOUN
ftr-479	1142	36	'	'	PART
ftr-479	1142	37	gross	gross	ADJ
ftr-479	1142	38	receipts	receipt	NOUN
ftr-479	1142	39	for	for	ADP
ftr-479	1142	40	purposes	purpose	NOUN
ftr-479	1142	41	of	of	ADP
ftr-479	1142	42	the	the	DET
ftr-479	1142	43	consumed	consume	VERB
ftr-479	1142	44	income	income	NOUN
ftr-479	1142	45	tax.22	tax.22	NOUN
ftr-479	1142	46	this	this	PRON
ftr-479	1142	47	permits	permit	VERB
ftr-479	1142	48	high	high	ADJ
ftr-479	1142	49	-	-	PUNCT
ftr-479	1142	50	bracket	bracket	NOUN
ftr-479	1142	51	donors	donor	NOUN
ftr-479	1142	52	to	to	PART
ftr-479	1142	53	shift	shift	VERB
ftr-479	1142	54	the	the	DET
ftr-479	1142	55	tax	tax	NOUN
ftr-479	1142	56	burden	burden	NOUN
ftr-479	1142	57	on	on	ADP
ftr-479	1142	58	current	current	ADJ
ftr-479	1142	59	salary	salary	NOUN
ftr-479	1142	60	,	,	PUNCT
ftr-479	1142	61	interest	interest	NOUN
ftr-479	1142	62	,	,	PUNCT
ftr-479	1142	63	and	and	CCONJ
ftr-479	1142	64	dividend	dividend	NOUN
ftr-479	1142	65	income	income	NOUN
ftr-479	1142	66	to	to	ADP
ftr-479	1142	67	low	low	ADJ
ftr-479	1142	68	-	-	PUNCT
ftr-479	1142	69	bracket	bracket	NOUN
ftr-479	1142	70	donees,2	donees,2	NOUN
ftr-479	1142	71	a	a	DET
ftr-479	1142	72	result	result	NOUN
ftr-479	1142	73	that	that	PRON
ftr-479	1142	74	is	be	AUX
ftr-479	1142	75	anathema	anathema	NOUN
ftr-479	1142	76	under	under	ADP
ftr-479	1142	77	the	the	DET
ftr-479	1142	78	income	income	NOUN
ftr-479	1142	79	tax.230	tax.230	VERB
ftr-479	1142	80	if	if	SCONJ
ftr-479	1142	81	this	this	DET
ftr-479	1142	82	income	income	NOUN
ftr-479	1142	83	-	-	PUNCT
ftr-479	1142	84	splitting	split	VERB
ftr-479	1142	85	superhighway	superhighway	NOUN
ftr-479	1142	86	is	be	AUX
ftr-479	1142	87	considered	consider	VERB
ftr-479	1142	88	unacceptable	unacceptable	ADJ
ftr-479	1142	89	,	,	PUNCT
ftr-479	1142	90	cash	cash	NOUN
ftr-479	1142	91	gifts	gift	NOUN
ftr-479	1142	92	to	to	ADP
ftr-479	1142	93	family	family	NOUN
ftr-479	1142	94	members	member	NOUN
ftr-479	1142	95	might	might	AUX
ftr-479	1142	96	be	be	AUX
ftr-479	1142	97	removed	remove	VERB
ftr-479	1142	98	from	from	ADP
ftr-479	1142	99	the	the	DET
ftr-479	1142	100	general	general	ADJ
ftr-479	1142	101	pattern	pattern	NOUN
ftr-479	1142	102	by	by	ADP
ftr-479	1142	103	taxing	tax	VERB
ftr-479	1142	104	them	they	PRON
ftr-479	1142	105	as	as	ADP
ftr-479	1142	106	nondeductible	nondeductible	ADJ
ftr-479	1142	107	consumption	consumption	NOUN
ftr-479	1142	108	expenditures	expenditure	NOUN
ftr-479	1142	109	of	of	ADP
ftr-479	1142	110	the	the	DET
ftr-479	1142	111	donor	donor	NOUN
ftr-479	1142	112	.	.	PUNCT
ftr-479	1143	1	this	this	DET
ftr-479	1143	2	approach	approach	NOUN
ftr-479	1143	3	would	would	AUX
ftr-479	1143	4	,	,	PUNCT
ftr-479	1143	5	however	however	ADV
ftr-479	1143	6	,	,	PUNCT
ftr-479	1143	7	create	create	VERB
ftr-479	1143	8	several	several	ADJ
ftr-479	1143	9	disagreeable	disagreeable	ADJ
ftr-479	1143	10	problems	problem	NOUN
ftr-479	1143	11	.	.	PUNCT
ftr-479	1144	1	first	first	ADV
ftr-479	1144	2	,	,	PUNCT
ftr-479	1144	3	in	in	ADP
ftr-479	1144	4	order	order	NOUN
ftr-479	1144	5	to	to	PART
ftr-479	1144	6	avoid	avoid	VERB
ftr-479	1144	7	double	double	ADJ
ftr-479	1144	8	taxation	taxation	NOUN
ftr-479	1144	9	,	,	PUNCT
ftr-479	1144	10	a	a	DET
ftr-479	1144	11	donee	donee	NOUN
ftr-479	1144	12	would	would	AUX
ftr-479	1144	13	have	have	VERB
ftr-479	1144	14	to	to	PART
ftr-479	1144	15	separate	separate	VERB
ftr-479	1144	16	a	a	DET
ftr-479	1144	17	cash	cash	NOUN
ftr-479	1144	18	gift	gift	NOUN
ftr-479	1144	19	from	from	ADP
ftr-479	1144	20	other	other	ADJ
ftr-479	1144	21	cash	cash	NOUN
ftr-479	1144	22	receipts	receipt	NOUN
ftr-479	1144	23	and	and	CCONJ
ftr-479	1144	24	exclude	exclude	VERB
ftr-479	1144	25	it	it	PRON
ftr-479	1144	26	from	from	ADP
ftr-479	1144	27	the	the	DET
ftr-479	1144	28	consumed	consume	VERB
ftr-479	1144	29	income	income	NOUN
ftr-479	1144	30	tax	tax	NOUN
ftr-479	1144	31	base.23	base.23	PROPN
ftr-479	1144	32	'	'	PART
ftr-479	1144	33	the	the	DET
ftr-479	1144	34	irs	irs	PROPN
ftr-479	1144	35	would	would	AUX
ftr-479	1144	36	then	then	ADV
ftr-479	1144	37	have	have	VERB
ftr-479	1144	38	to	to	PART
ftr-479	1144	39	police	police	VERB
ftr-479	1144	40	the	the	DET
ftr-479	1144	41	exclusion	exclusion	NOUN
ftr-479	1144	42	to	to	PART
ftr-479	1144	43	make	make	VERB
ftr-479	1144	44	certain	certain	ADJ
ftr-479	1144	45	that	that	SCONJ
ftr-479	1144	46	the	the	DET
ftr-479	1144	47	amount	amount	NOUN
ftr-479	1144	48	really	really	ADV
ftr-479	1144	49	was	be	AUX
ftr-479	1144	50	a	a	DET
ftr-479	1144	51	gfit	gfit	NOUN
ftr-479	1144	52	from	from	ADP
ftr-479	1144	53	a	a	DET
ftr-479	1144	54	related	related	ADJ
ftr-479	1144	55	donee	donee	NOUN
ftr-479	1144	56	.	.	PUNCT
ftr-479	1145	1	second	second	ADJ
ftr-479	1145	2	,	,	PUNCT
ftr-479	1145	3	if	if	SCONJ
ftr-479	1145	4	intra	intra	ADJ
ftr-479	1145	5	-	-	ADJ
ftr-479	1145	6	family	family	ADJ
ftr-479	1145	7	cash	cash	NOUN
ftr-479	1145	8	transfers	transfer	NOUN
ftr-479	1145	9	were	be	AUX
ftr-479	1145	10	treated	treat	VERB
ftr-479	1145	11	as	as	ADP
ftr-479	1145	12	nondeductible	nondeductible	ADJ
ftr-479	1145	13	consumption	consumption	NOUN
ftr-479	1145	14	by	by	ADP
ftr-479	1145	15	the	the	DET
ftr-479	1145	16	donor	donor	NOUN
ftr-479	1145	17	and	and	CCONJ
ftr-479	1145	18	as	as	ADV
ftr-479	1145	19	excludable	excludable	ADJ
ftr-479	1145	20	from	from	ADP
ftr-479	1145	21	the	the	DET
ftr-479	1145	22	donee	donee	NOUN
ftr-479	1145	23	's	's	PART
ftr-479	1145	24	income	income	NOUN
ftr-479	1145	25	,	,	PUNCT
ftr-479	1145	26	a	a	DET
ftr-479	1145	27	decision	decision	NOUN
ftr-479	1145	28	would	would	AUX
ftr-479	1145	29	have	have	VERB
ftr-479	1145	30	to	to	PART
ftr-479	1145	31	be	be	AUX
ftr-479	1145	32	made	make	VERB
ftr-479	1145	33	and	and	CCONJ
ftr-479	1145	34	administered	administer	VERB
ftr-479	1145	35	regarding	regard	VERB
ftr-479	1145	36	the	the	DET
ftr-479	1145	37	definition	definition	NOUN
ftr-479	1145	38	of	of	ADP
ftr-479	1145	39	227	227	NUM
ftr-479	1145	40	.	.	PUNCT
ftr-479	1146	1	in	in	ADP
ftr-479	1146	2	the	the	DET
ftr-479	1146	3	example	example	NOUN
ftr-479	1146	4	,	,	PUNCT
ftr-479	1146	5	the	the	DET
ftr-479	1146	6	decline	decline	NOUN
ftr-479	1146	7	in	in	ADP
ftr-479	1146	8	value	value	NOUN
ftr-479	1146	9	is	be	AUX
ftr-479	1146	10	from	from	ADP
ftr-479	1146	11	wear	wear	NOUN
ftr-479	1146	12	and	and	CCONJ
ftr-479	1146	13	tear	tear	ADJ
ftr-479	1146	14	,	,	PUNCT
ftr-479	1146	15	not	not	PART
ftr-479	1146	16	market	market	NOUN
ftr-479	1146	17	decline	decline	NOUN
ftr-479	1146	18	.	.	PUNCT
ftr-479	1147	1	if	if	SCONJ
ftr-479	1147	2	value	value	NOUN
ftr-479	1147	3	is	be	AUX
ftr-479	1147	4	lost	lose	VERB
ftr-479	1147	5	as	as	ADP
ftr-479	1147	6	a	a	DET
ftr-479	1147	7	result	result	NOUN
ftr-479	1147	8	of	of	ADP
ftr-479	1147	9	market	market	NOUN
ftr-479	1147	10	decline	decline	NOUN
ftr-479	1147	11	,	,	PUNCT
ftr-479	1147	12	the	the	DET
ftr-479	1147	13	solution	solution	NOUN
ftr-479	1147	14	of	of	ADP
ftr-479	1147	15	refunding	refund	VERB
ftr-479	1147	16	the	the	DET
ftr-479	1147	17	entire	entire	ADJ
ftr-479	1147	18	tax	tax	NOUN
ftr-479	1147	19	paid	pay	VERB
ftr-479	1147	20	by	by	ADP
ftr-479	1147	21	the	the	DET
ftr-479	1147	22	transferor	transferor	NOUN
ftr-479	1147	23	,	,	PUNCT
ftr-479	1147	24	while	while	SCONJ
ftr-479	1147	25	collecting	collect	VERB
ftr-479	1147	26	tax	tax	NOUN
ftr-479	1147	27	from	from	ADP
ftr-479	1147	28	the	the	DET
ftr-479	1147	29	transferee	transferee	NOUN
ftr-479	1147	30	only	only	ADV
ftr-479	1147	31	on	on	ADP
ftr-479	1147	32	the	the	DET
ftr-479	1147	33	remaining	remain	VERB
ftr-479	1147	34	value	value	NOUN
ftr-479	1147	35	,	,	PUNCT
ftr-479	1147	36	is	be	AUX
ftr-479	1147	37	less	less	ADV
ftr-479	1147	38	obviously	obviously	ADV
ftr-479	1147	39	wrong	wrong	ADJ
ftr-479	1147	40	.	.	PUNCT
ftr-479	1148	1	arguably	arguably	ADV
ftr-479	1148	2	,	,	PUNCT
ftr-479	1148	3	if	if	SCONJ
ftr-479	1148	4	the	the	DET
ftr-479	1148	5	value	value	NOUN
ftr-479	1148	6	declines	decline	VERB
ftr-479	1148	7	from	from	ADP
ftr-479	1148	8	$	$	SYM
ftr-479	1148	9	100,000	100,000	NUM
ftr-479	1148	10	to	to	PART
ftr-479	1148	11	$	$	SYM
ftr-479	1148	12	50,000	50,000	NUM
ftr-479	1148	13	before	before	SCONJ
ftr-479	1148	14	any	any	DET
ftr-479	1148	15	consumption	consumption	NOUN
ftr-479	1148	16	occurs	occur	VERB
ftr-479	1148	17	,	,	PUNCT
ftr-479	1148	18	the	the	DET
ftr-479	1148	19	transferor	transferor	NOUN
ftr-479	1148	20	was	be	AUX
ftr-479	1148	21	overtaxed	overtax	VERB
ftr-479	1148	22	on	on	ADP
ftr-479	1148	23	the	the	DET
ftr-479	1148	24	$	$	SYM
ftr-479	1148	25	100,000	100,000	NUM
ftr-479	1148	26	,	,	PUNCT
ftr-479	1148	27	and	and	CCONJ
ftr-479	1148	28	the	the	DET
ftr-479	1148	29	appropriate	appropriate	ADJ
ftr-479	1148	30	tax	tax	NOUN
ftr-479	1148	31	is	be	AUX
ftr-479	1148	32	on	on	ADP
ftr-479	1148	33	the	the	DET
ftr-479	1148	34	$	$	SYM
ftr-479	1148	35	50,000	50,000	NUM
ftr-479	1148	36	of	of	ADP
ftr-479	1148	37	consumption	consumption	NOUN
ftr-479	1148	38	that	that	PRON
ftr-479	1148	39	the	the	DET
ftr-479	1148	40	transferee	transferee	NOUN
ftr-479	1148	41	can	can	AUX
ftr-479	1148	42	enjoy	enjoy	VERB
ftr-479	1148	43	.	.	PUNCT
ftr-479	1149	1	however	however	ADV
ftr-479	1149	2	,	,	PUNCT
ftr-479	1149	3	it	it	PRON
ftr-479	1149	4	is	be	AUX
ftr-479	1149	5	not	not	PART
ftr-479	1149	6	feasible	feasible	ADJ
ftr-479	1149	7	to	to	PART
ftr-479	1149	8	determine	determine	VERB
ftr-479	1149	9	whether	whether	SCONJ
ftr-479	1149	10	a	a	DET
ftr-479	1149	11	loss	loss	NOUN
ftr-479	1149	12	in	in	ADP
ftr-479	1149	13	value	value	NOUN
ftr-479	1149	14	resulted	result	VERB
ftr-479	1149	15	from	from	ADP
ftr-479	1149	16	market	market	NOUN
ftr-479	1149	17	decline	decline	NOUN
ftr-479	1149	18	or	or	CCONJ
ftr-479	1149	19	wear	wear	VERB
ftr-479	1149	20	and	and	CCONJ
ftr-479	1149	21	tear	tear	ADJ
ftr-479	1149	22	.	.	PUNCT
ftr-479	1150	1	in	in	ADP
ftr-479	1150	2	the	the	DET
ftr-479	1150	3	example	example	NOUN
ftr-479	1150	4	,	,	PUNCT
ftr-479	1150	5	for	for	ADP
ftr-479	1150	6	instance	instance	NOUN
ftr-479	1150	7	,	,	PUNCT
ftr-479	1150	8	the	the	DET
ftr-479	1150	9	$	$	SYM
ftr-479	1150	10	50,000	50,000	NUM
ftr-479	1150	11	loss	loss	NOUN
ftr-479	1150	12	in	in	ADP
ftr-479	1150	13	value	value	NOUN
ftr-479	1150	14	might	might	AUX
ftr-479	1150	15	be	be	AUX
ftr-479	1150	16	partly	partly	ADV
ftr-479	1150	17	from	from	ADP
ftr-479	1150	18	wear	wear	NOUN
ftr-479	1150	19	and	and	CCONJ
ftr-479	1150	20	tear	tear	NOUN
ftr-479	1150	21	and	and	CCONJ
ftr-479	1150	22	partly	partly	ADV
ftr-479	1150	23	from	from	ADP
ftr-479	1150	24	market	market	NOUN
ftr-479	1150	25	decline	decline	NOUN
ftr-479	1150	26	.	.	PUNCT
ftr-479	1151	1	the	the	DET
ftr-479	1151	2	solution	solution	NOUN
ftr-479	1151	3	suggested	suggest	VERB
ftr-479	1151	4	in	in	ADP
ftr-479	1151	5	the	the	DET
ftr-479	1151	6	text	text	NOUN
ftr-479	1151	7	should	should	AUX
ftr-479	1151	8	therefore	therefore	ADV
ftr-479	1151	9	apply	apply	VERB
ftr-479	1151	10	to	to	ADP
ftr-479	1151	11	any	any	DET
ftr-479	1151	12	decline	decline	NOUN
ftr-479	1151	13	in	in	ADP
ftr-479	1151	14	value	value	NOUN
ftr-479	1151	15	in	in	ADP
ftr-479	1151	16	property	property	NOUN
ftr-479	1151	17	that	that	PRON
ftr-479	1151	18	was	be	AUX
ftr-479	1151	19	treated	treat	VERB
ftr-479	1151	20	as	as	ADP
ftr-479	1151	21	a	a	DET
ftr-479	1151	22	consumption	consumption	NOUN
ftr-479	1151	23	item	item	NOUN
ftr-479	1151	24	when	when	SCONJ
ftr-479	1151	25	purchased	purchase	VERB
ftr-479	1151	26	by	by	ADP
ftr-479	1151	27	the	the	DET
ftr-479	1151	28	transferor	transferor	NOUN
ftr-479	1151	29	,	,	PUNCT
ftr-479	1151	30	regardless	regardless	ADV
ftr-479	1151	31	of	of	ADP
ftr-479	1151	32	the	the	DET
ftr-479	1151	33	cause	cause	NOUN
ftr-479	1151	34	of	of	ADP
ftr-479	1151	35	this	this	DET
ftr-479	1151	36	decline	decline	NOUN
ftr-479	1151	37	.	.	PUNCT
ftr-479	1152	1	228	228	NUM
ftr-479	1152	2	.	.	PUNCT
ftr-479	1152	3	see	see	VERB
ftr-479	1152	4	supra	supra	PROPN
ftr-479	1152	5	text	text	NOUN
ftr-479	1152	6	accompanying	accompanying	ADJ
ftr-479	1152	7	notes	note	NOUN
ftr-479	1152	8	211	211	NUM
ftr-479	1152	9	-	-	SYM
ftr-479	1152	10	14	14	NUM
ftr-479	1152	11	.	.	PUNCT
ftr-479	1153	1	229	229	NUM
ftr-479	1153	2	.	.	PUNCT
ftr-479	1154	1	see	see	VERB
ftr-479	1154	2	simplification	simplification	NOUN
ftr-479	1154	3	committee	committee	NOUN
ftr-479	1154	4	report	report	NOUN
ftr-479	1154	5	,	,	PUNCT
ftr-479	1154	6	supra	supra	PROPN
ftr-479	1154	7	note	note	NOUN
ftr-479	1154	8	126	126	NUM
ftr-479	1154	9	,	,	PUNCT
ftr-479	1154	10	at	at	ADP
ftr-479	1154	11	427	427	NUM
ftr-479	1154	12	;	;	PUNCT
ftr-479	1154	13	graetz	graetz	NOUN
ftr-479	1154	14	,	,	PUNCT
ftr-479	1154	15	supra	supra	PROPN
ftr-479	1154	16	note	note	NOUN
ftr-479	1154	17	136	136	NUM
ftr-479	1154	18	,	,	PUNCT
ftr-479	1154	19	at	at	ADP
ftr-479	1154	20	1625	1625	NUM
ftr-479	1154	21	.	.	PUNCT
ftr-479	1155	1	nunn	nunn	PROPN
ftr-479	1155	2	and	and	CCONJ
ftr-479	1155	3	domenici	domenici	NOUN
ftr-479	1155	4	apparently	apparently	ADV
ftr-479	1155	5	would	would	AUX
ftr-479	1155	6	not	not	PART
ftr-479	1155	7	require	require	VERB
ftr-479	1155	8	the	the	DET
ftr-479	1155	9	family	family	NOUN
ftr-479	1155	10	to	to	PART
ftr-479	1155	11	report	report	VERB
ftr-479	1155	12	income	income	NOUN
ftr-479	1155	13	as	as	ADP
ftr-479	1155	14	a	a	DET
ftr-479	1155	15	unit	unit	NOUN
ftr-479	1155	16	.	.	PUNCT
ftr-479	1156	1	see	see	VERB
ftr-479	1156	2	unamerican	unamerican	ADJ
ftr-479	1156	3	spirit	spirit	NOUN
ftr-479	1156	4	,	,	PUNCT
ftr-479	1156	5	supra	supra	PROPN
ftr-479	1156	6	note	note	PROPN
ftr-479	1156	7	138	138	NUM
ftr-479	1156	8	,	,	PUNCT
ftr-479	1156	9	at	at	ADP
ftr-479	1156	10	288	288	NUM
ftr-479	1156	11	,	,	PUNCT
ftr-479	1156	12	304	304	NUM
ftr-479	1156	13	-	-	SYM
ftr-479	1156	14	06	06	NUM
ftr-479	1156	15	.	.	PUNCT
ftr-479	1157	1	230	230	NUM
ftr-479	1157	2	.	.	PUNCT
ftr-479	1158	1	see	see	VERB
ftr-479	1158	2	helvering	helvere	VERB
ftr-479	1158	3	v.	v.	PROPN
ftr-479	1158	4	horst	horst	PROPN
ftr-479	1158	5	,	,	PUNCT
ftr-479	1158	6	311	311	NUM
ftr-479	1158	7	u.s	u.s	PROPN
ftr-479	1158	8	.	.	PROPN
ftr-479	1158	9	112	112	NUM
ftr-479	1158	10	(	(	PUNCT
ftr-479	1158	11	1940	1940	NUM
ftr-479	1158	12	)	)	PUNCT
ftr-479	1158	13	;	;	PUNCT
ftr-479	1158	14	lucas	lucas	PROPN
ftr-479	1158	15	v.	v.	PROPN
ftr-479	1158	16	earl	earl	PROPN
ftr-479	1158	17	,	,	PUNCT
ftr-479	1158	18	281	281	NUM
ftr-479	1158	19	u.s	u.s	PROPN
ftr-479	1158	20	.	.	PROPN
ftr-479	1158	21	111	111	NUM
ftr-479	1158	22	(	(	PUNCT
ftr-479	1158	23	1930	1930	NUM
ftr-479	1158	24	)	)	PUNCT
ftr-479	1158	25	.	.	PUNCT
ftr-479	1159	1	see	see	VERB
ftr-479	1159	2	also	also	ADV
ftr-479	1159	3	chirelstein	chirelstein	PROPN
ftr-479	1159	4	,	,	PUNCT
ftr-479	1159	5	supra	supra	PROPN
ftr-479	1159	6	note	note	PROPN
ftr-479	1159	7	47	47	NUM
ftr-479	1159	8	,	,	PUNCT
ftr-479	1159	9	at	at	ADP
ftr-479	1159	10	200	200	NUM
ftr-479	1159	11	-	-	SYM
ftr-479	1159	12	01	01	NUM
ftr-479	1159	13	.	.	NOUN
ftr-479	1159	14	231	231	NUM
ftr-479	1159	15	.	.	PUNCT
ftr-479	1160	1	see	see	VERB
ftr-479	1160	2	simplification	simplification	NOUN
ftr-479	1160	3	committee	committee	NOUN
ftr-479	1160	4	report	report	NOUN
ftr-479	1160	5	,	,	PUNCT
ftr-479	1160	6	supra	supra	PROPN
ftr-479	1160	7	note	note	NOUN
ftr-479	1160	8	126	126	NUM
ftr-479	1160	9	,	,	PUNCT
ftr-479	1160	10	at	at	ADP
ftr-479	1160	11	427	427	NUM
ftr-479	1160	12	;	;	PUNCT
ftr-479	1160	13	unamerican	unamerican	ADJ
ftr-479	1160	14	spirit	spirit	NOUN
ftr-479	1160	15	,	,	PUNCT
ftr-479	1160	16	supra	supra	PROPN
ftr-479	1160	17	note	note	PROPN
ftr-479	1160	18	138	138	NUM
ftr-479	1160	19	,	,	PUNCT
ftr-479	1160	20	at	at	ADP
ftr-479	1160	21	303	303	NUM
ftr-479	1160	22	.	.	PUNCT
ftr-479	1161	1	taxing	tax	VERB
ftr-479	1161	2	gifts	gift	NOUN
ftr-479	1161	3	only	only	ADV
ftr-479	1161	4	once	once	ADV
ftr-479	1161	5	seems	seem	VERB
ftr-479	1161	6	to	to	PART
ftr-479	1161	7	be	be	AUX
ftr-479	1161	8	a	a	DET
ftr-479	1161	9	major	major	ADJ
ftr-479	1161	10	goal	goal	NOUN
ftr-479	1161	11	of	of	ADP
ftr-479	1161	12	nunn	nunn	PROPN
ftr-479	1161	13	and	and	CCONJ
ftr-479	1161	14	domenici	domenici	NOUN
ftr-479	1161	15	.	.	PUNCT
ftr-479	1162	1	i	i	PRON
ftr-479	1162	2	d.	d.	PROPN
ftr-479	1162	3	at	at	ADP
ftr-479	1162	4	287	287	NUM
ftr-479	1162	5	,	,	PUNCT
ftr-479	1162	6	303	303	NUM
ftr-479	1162	7	-	-	SYM
ftr-479	1162	8	04	04	NUM
ftr-479	1162	9	.	.	PUNCT
ftr-479	1163	1	[	[	X
ftr-479	1163	2	vol	vol	NOUN
ftr-479	1163	3	2:7	2:7	NUM
ftr-479	1163	4	scoping	scope	VERB
ftr-479	1163	5	out	out	ADP
ftr-479	1163	6	the	the	DET
ftr-479	1163	7	uncertain	uncertain	ADJ
ftr-479	1163	8	simplification	simplification	NOUN
ftr-479	1163	9	effects	effect	NOUN
ftr-479	1163	10	family	family	NOUN
ftr-479	1163	11	.	.	PUNCT
ftr-479	1164	1	specifically	specifically	ADV
ftr-479	1164	2	,	,	PUNCT
ftr-479	1164	3	when	when	SCONJ
ftr-479	1164	4	would	would	AUX
ftr-479	1164	5	a	a	DET
ftr-479	1164	6	relative	relative	NOUN
ftr-479	1164	7	be	be	AUX
ftr-479	1164	8	considered	consider	VERB
ftr-479	1164	9	sufficiently	sufficiently	ADV
ftr-479	1164	10	distant	distant	ADJ
ftr-479	1164	11	to	to	PART
ftr-479	1164	12	permit	permit	VERB
ftr-479	1164	13	a	a	DET
ftr-479	1164	14	donor	donor	NOUN
ftr-479	1164	15	to	to	PART
ftr-479	1164	16	make	make	VERB
ftr-479	1164	17	deductible	deductible	ADJ
ftr-479	1164	18	cash	cash	NOUN
ftr-479	1164	19	gifts	gift	NOUN
ftr-479	1164	20	to	to	ADP
ftr-479	1164	21	that	that	DET
ftr-479	1164	22	individual	individual	NOUN
ftr-479	1164	23	?	?	PUNCT
ftr-479	1165	1	2	2	NUM
ftr-479	1165	2	this	this	PRON
ftr-479	1165	3	could	could	AUX
ftr-479	1165	4	involve	involve	VERB
ftr-479	1165	5	many	many	ADJ
ftr-479	1165	6	of	of	ADP
ftr-479	1165	7	the	the	DET
ftr-479	1165	8	complexities	complexity	NOUN
ftr-479	1165	9	of	of	ADP
ftr-479	1165	10	current	current	ADJ
ftr-479	1165	11	law	law	NOUN
ftr-479	1165	12	on	on	ADP
ftr-479	1165	13	the	the	DET
ftr-479	1165	14	dependency	dependency	NOUN
ftr-479	1165	15	exemptions	exemption	NOUN
ftr-479	1165	16	.	.	PUNCT
ftr-479	1166	1	third	third	ADV
ftr-479	1166	2	,	,	PUNCT
ftr-479	1166	3	denying	deny	VERB
ftr-479	1166	4	the	the	DET
ftr-479	1166	5	deduction	deduction	NOUN
ftr-479	1166	6	for	for	ADP
ftr-479	1166	7	cash	cash	NOUN
ftr-479	1166	8	gifts	gift	NOUN
ftr-479	1166	9	to	to	ADP
ftr-479	1166	10	family	family	NOUN
ftr-479	1166	11	members	member	NOUN
ftr-479	1166	12	might	might	AUX
ftr-479	1166	13	simply	simply	ADV
ftr-479	1166	14	cause	cause	VERB
ftr-479	1166	15	donors	donor	NOUN
ftr-479	1166	16	to	to	PART
ftr-479	1166	17	make	make	VERB
ftr-479	1166	18	loans	loan	NOUN
ftr-479	1166	19	to	to	ADP
ftr-479	1166	20	relatives	relative	NOUN
ftr-479	1166	21	,	,	PUNCT
ftr-479	1166	22	requiring	require	VERB
ftr-479	1166	23	the	the	DET
ftr-479	1166	24	irs	irs	PROPN
ftr-479	1166	25	to	to	PART
ftr-479	1166	26	police	police	VERB
ftr-479	1166	27	the	the	DET
ftr-479	1166	28	bona	bona	ADJ
ftr-479	1166	29	fides	fide	NOUN
ftr-479	1166	30	of	of	ADP
ftr-479	1166	31	nominal	nominal	ADJ
ftr-479	1166	32	loan	loan	NOUN
ftr-479	1166	33	transactions	transaction	NOUN
ftr-479	1166	34	.	.	PUNCT
ftr-479	1167	1	finally	finally	ADV
ftr-479	1167	2	,	,	PUNCT
ftr-479	1167	3	denial	denial	NOUN
ftr-479	1167	4	of	of	ADP
ftr-479	1167	5	the	the	DET
ftr-479	1167	6	deduction	deduction	NOUN
ftr-479	1167	7	would	would	AUX
ftr-479	1167	8	distort	distort	VERB
ftr-479	1167	9	individual	individual	ADJ
ftr-479	1167	10	behavior	behavior	NOUN
ftr-479	1167	11	by	by	ADP
ftr-479	1167	12	encouraging	encourage	VERB
ftr-479	1167	13	potential	potential	ADJ
ftr-479	1167	14	donors	donor	NOUN
ftr-479	1167	15	to	to	PART
ftr-479	1167	16	consume	consume	VERB
ftr-479	1167	17	more	more	ADJ
ftr-479	1167	18	than	than	SCONJ
ftr-479	1167	19	they	they	PRON
ftr-479	1167	20	otherwise	otherwise	ADV
ftr-479	1167	21	would	would	AUX
ftr-479	1167	22	or	or	CCONJ
ftr-479	1167	23	to	to	PART
ftr-479	1167	24	accumulate	accumulate	VERB
ftr-479	1167	25	property	property	NOUN
ftr-479	1167	26	and	and	CCONJ
ftr-479	1167	27	pass	pass	VERB
ftr-479	1167	28	it	it	PRON
ftr-479	1167	29	to	to	ADP
ftr-479	1167	30	relatives	relative	NOUN
ftr-479	1167	31	at	at	ADP
ftr-479	1167	32	death	death	NOUN
ftr-479	1167	33	.	.	PUNCT
ftr-479	1168	1	an	an	DET
ftr-479	1168	2	alternative	alternative	ADJ
ftr-479	1168	3	means	mean	NOUN
ftr-479	1168	4	of	of	ADP
ftr-479	1168	5	blocking	block	VERB
ftr-479	1168	6	income	income	NOUN
ftr-479	1168	7	splitting	splitting	NOUN
ftr-479	1168	8	by	by	ADP
ftr-479	1168	9	intra	intra	ADJ
ftr-479	1168	10	-	-	ADJ
ftr-479	1168	11	family	family	ADJ
ftr-479	1168	12	cash	cash	NOUN
ftr-479	1168	13	gifts	gift	NOUN
ftr-479	1168	14	would	would	AUX
ftr-479	1168	15	be	be	AUX
ftr-479	1168	16	to	to	PART
ftr-479	1168	17	allow	allow	VERB
ftr-479	1168	18	donors	donor	NOUN
ftr-479	1168	19	to	to	PART
ftr-479	1168	20	deduct	deduct	VERB
ftr-479	1168	21	the	the	DET
ftr-479	1168	22	gifts	gift	NOUN
ftr-479	1168	23	but	but	CCONJ
ftr-479	1168	24	tax	tax	VERB
ftr-479	1168	25	the	the	DET
ftr-479	1168	26	donees	donee	NOUN
ftr-479	1168	27	at	at	ADP
ftr-479	1168	28	the	the	DET
ftr-479	1168	29	donor	donor	NOUN
ftr-479	1168	30	's	's	PART
ftr-479	1168	31	marginal	marginal	ADJ
ftr-479	1168	32	tax	tax	NOUN
ftr-479	1168	33	rate	rate	NOUN
ftr-479	1168	34	when	when	SCONJ
ftr-479	1168	35	the	the	DET
ftr-479	1168	36	donees	donee	NOUN
ftr-479	1168	37	consume	consume	VERB
ftr-479	1168	38	the	the	DET
ftr-479	1168	39	gifts	gift	NOUN
ftr-479	1168	40	.	.	PUNCT
ftr-479	1169	1	this	this	PRON
ftr-479	1169	2	would	would	AUX
ftr-479	1169	3	involve	involve	VERB
ftr-479	1169	4	many	many	ADJ
ftr-479	1169	5	of	of	ADP
ftr-479	1169	6	the	the	DET
ftr-479	1169	7	complexities	complexity	NOUN
ftr-479	1169	8	of	of	ADP
ftr-479	1169	9	the	the	DET
ftr-479	1169	10	present	present	ADJ
ftr-479	1169	11	kiddie	kiddie	ADJ
ftr-479	1169	12	tax	tax	NOUN
ftr-479	1169	13	(	(	PUNCT
ftr-479	1169	14	section	section	NOUN
ftr-479	1169	15	l(g	l(g	PROPN
ftr-479	1169	16	)	)	PUNCT
ftr-479	1169	17	)	)	PUNCT
ftr-479	1169	18	,	,	PUNCT
ftr-479	1169	19	with	with	ADP
ftr-479	1169	20	the	the	DET
ftr-479	1169	21	added	add	VERB
ftr-479	1169	22	twist	twist	NOUN
ftr-479	1169	23	that	that	SCONJ
ftr-479	1169	24	tracing	tracing	NOUN
ftr-479	1169	25	would	would	AUX
ftr-479	1169	26	be	be	AUX
ftr-479	1169	27	required	require	VERB
ftr-479	1169	28	to	to	PART
ftr-479	1169	29	determine	determine	VERB
ftr-479	1169	30	the	the	DET
ftr-479	1169	31	source	source	NOUN
ftr-479	1169	32	of	of	ADP
ftr-479	1169	33	funds	fund	NOUN
ftr-479	1169	34	spent	spend	VERB
ftr-479	1169	35	by	by	ADP
ftr-479	1169	36	donees	donee	NOUN
ftr-479	1169	37	on	on	ADP
ftr-479	1169	38	consumption	consumption	NOUN
ftr-479	1169	39	.	.	PUNCT
ftr-479	1170	1	from	from	ADP
ftr-479	1170	2	a	a	DET
ftr-479	1170	3	simplification	simplification	NOUN
ftr-479	1170	4	standpoint	standpoint	NOUN
ftr-479	1170	5	,	,	PUNCT
ftr-479	1170	6	these	these	PRON
ftr-479	1170	7	are	be	AUX
ftr-479	1170	8	not	not	PART
ftr-479	1170	9	happy	happy	ADJ
ftr-479	1170	10	consequences	consequence	NOUN
ftr-479	1170	11	.	.	PUNCT
ftr-479	1171	1	arguably	arguably	ADV
ftr-479	1171	2	,	,	PUNCT
ftr-479	1171	3	income	income	NOUN
ftr-479	1171	4	splitting	splitting	NOUN
ftr-479	1171	5	is	be	AUX
ftr-479	1171	6	not	not	PART
ftr-479	1171	7	a	a	DET
ftr-479	1171	8	problem	problem	NOUN
ftr-479	1171	9	under	under	ADP
ftr-479	1171	10	a	a	DET
ftr-479	1171	11	consumed	consume	VERB
ftr-479	1171	12	income	income	NOUN
ftr-479	1171	13	tax	tax	NOUN
ftr-479	1171	14	because	because	SCONJ
ftr-479	1171	15	the	the	DET
ftr-479	1171	16	tax	tax	NOUN
ftr-479	1171	17	should	should	AUX
ftr-479	1171	18	be	be	AUX
ftr-479	1171	19	imposed	impose	VERB
ftr-479	1171	20	on	on	ADP
ftr-479	1171	21	the	the	DET
ftr-479	1171	22	consumer	consumer	NOUN
ftr-479	1171	23	,	,	PUNCT
ftr-479	1171	24	based	base	VERB
ftr-479	1171	25	on	on	ADP
ftr-479	1171	26	the	the	DET
ftr-479	1171	27	amount	amount	NOUN
ftr-479	1171	28	the	the	DET
ftr-479	1171	29	consumer	consumer	NOUN
ftr-479	1171	30	consumes	consume	NOUN
ftr-479	1171	31	.	.	PUNCT
ftr-479	1172	1	if	if	SCONJ
ftr-479	1172	2	high	high	ADJ
ftr-479	1172	3	-	-	PUNCT
ftr-479	1172	4	income	income	NOUN
ftr-479	1172	5	individuals	individual	NOUN
ftr-479	1172	6	choose	choose	VERB
ftr-479	1172	7	to	to	PART
ftr-479	1172	8	shift	shift	VERB
ftr-479	1172	9	consumption	consumption	NOUN
ftr-479	1172	10	to	to	ADP
ftr-479	1172	11	family	family	NOUN
ftr-479	1172	12	members	member	NOUN
ftr-479	1172	13	taxed	tax	VERB
ftr-479	1172	14	at	at	ADP
ftr-479	1172	15	lower	low	ADJ
ftr-479	1172	16	marginal	marginal	ADJ
ftr-479	1172	17	rates	rate	NOUN
ftr-479	1172	18	,	,	PUNCT
ftr-479	1172	19	the	the	DET
ftr-479	1172	20	resulting	result	VERB
ftr-479	1172	21	revenue	revenue	NOUN
ftr-479	1172	22	losses	loss	NOUN
ftr-479	1172	23	are	be	AUX
ftr-479	1172	24	inherent	inherent	ADJ
ftr-479	1172	25	in	in	ADP
ftr-479	1172	26	the	the	DET
ftr-479	1172	27	nature	nature	NOUN
ftr-479	1172	28	of	of	ADP
ftr-479	1172	29	the	the	DET
ftr-479	1172	30	tax	tax	NOUN
ftr-479	1172	31	.	.	PUNCT
ftr-479	1173	1	however	however	ADV
ftr-479	1173	2	,	,	PUNCT
ftr-479	1173	3	without	without	ADP
ftr-479	1173	4	restraint	restraint	NOUN
ftr-479	1173	5	on	on	ADP
ftr-479	1173	6	income	income	NOUN
ftr-479	1173	7	shifting	shifting	NOUN
ftr-479	1173	8	,	,	PUNCT
ftr-479	1173	9	parents	parent	NOUN
ftr-479	1173	10	would	would	AUX
ftr-479	1173	11	effectively	effectively	ADV
ftr-479	1173	12	have	have	VERB
ftr-479	1173	13	the	the	DET
ftr-479	1173	14	ability	ability	NOUN
ftr-479	1173	15	to	to	PART
ftr-479	1173	16	shift	shift	VERB
ftr-479	1173	17	to	to	ADP
ftr-479	1173	18	their	their	PRON
ftr-479	1173	19	children	child	NOUN
ftr-479	1173	20	the	the	DET
ftr-479	1173	21	tax	tax	NOUN
ftr-479	1173	22	burden	burden	NOUN
ftr-479	1173	23	on	on	ADP
ftr-479	1173	24	support	support	NOUN
ftr-479	1173	25	provided	provide	VERB
ftr-479	1173	26	by	by	ADP
ftr-479	1173	27	the	the	DET
ftr-479	1173	28	parents	parent	NOUN
ftr-479	1173	29	,	,	PUNCT
ftr-479	1173	30	and	and	CCONJ
ftr-479	1173	31	working	working	NOUN
ftr-479	1173	32	spouses	spouse	NOUN
ftr-479	1173	33	could	could	AUX
ftr-479	1173	34	shift	shift	VERB
ftr-479	1173	35	to	to	ADP
ftr-479	1173	36	nonworking	nonworking	ADJ
ftr-479	1173	37	spouses	spouse	NOUN
ftr-479	1173	38	the	the	DET
ftr-479	1173	39	tax	tax	NOUN
ftr-479	1173	40	burden	burden	NOUN
ftr-479	1173	41	on	on	ADP
ftr-479	1173	42	support	support	NOUN
ftr-479	1173	43	furnished	furnish	VERB
ftr-479	1173	44	by	by	ADP
ftr-479	1173	45	the	the	DET
ftr-479	1173	46	working	work	VERB
ftr-479	1173	47	spouses	spouse	NOUN
ftr-479	1173	48	.	.	PUNCT
ftr-479	1174	1	what	what	PRON
ftr-479	1174	2	is	be	AUX
ftr-479	1174	3	bad	bad	ADJ
ftr-479	1174	4	about	about	ADP
ftr-479	1174	5	this	this	PRON
ftr-479	1174	6	is	be	AUX
ftr-479	1174	7	that	that	SCONJ
ftr-479	1174	8	it	it	PRON
ftr-479	1174	9	would	would	AUX
ftr-479	1174	10	not	not	PART
ftr-479	1174	11	happen	happen	VERB
ftr-479	1174	12	automatically	automatically	ADV
ftr-479	1174	13	,	,	PUNCT
ftr-479	1174	14	only	only	ADV
ftr-479	1174	15	through	through	ADP
ftr-479	1174	16	tax	tax	NOUN
ftr-479	1174	17	planning	planning	NOUN
ftr-479	1174	18	.	.	PUNCT
ftr-479	1175	1	parents	parent	NOUN
ftr-479	1175	2	who	who	PRON
ftr-479	1175	3	simply	simply	ADV
ftr-479	1175	4	put	put	VERB
ftr-479	1175	5	food	food	NOUN
ftr-479	1175	6	on	on	ADP
ftr-479	1175	7	the	the	DET
ftr-479	1175	8	table	table	NOUN
ftr-479	1175	9	and	and	CCONJ
ftr-479	1175	10	clothes	clothe	NOUN
ftr-479	1175	11	in	in	ADP
ftr-479	1175	12	the	the	DET
ftr-479	1175	13	children	child	NOUN
ftr-479	1175	14	's	's	PART
ftr-479	1175	15	closets	closet	NOUN
ftr-479	1175	16	would	would	AUX
ftr-479	1175	17	be	be	AUX
ftr-479	1175	18	taxed	tax	VERB
ftr-479	1175	19	on	on	ADP
ftr-479	1175	20	funds	fund	NOUN
ftr-479	1175	21	spent	spend	VERB
ftr-479	1175	22	on	on	ADP
ftr-479	1175	23	the	the	DET
ftr-479	1175	24	children	child	NOUN
ftr-479	1175	25	's	's	PART
ftr-479	1175	26	support	support	NOUN
ftr-479	1175	27	,	,	PUNCT
ftr-479	1175	28	while	while	SCONJ
ftr-479	1175	29	parents	parent	NOUN
ftr-479	1175	30	who	who	PRON
ftr-479	1175	31	made	make	VERB
ftr-479	1175	32	cash	cash	NOUN
ftr-479	1175	33	gifts	gift	NOUN
ftr-479	1175	34	to	to	ADP
ftr-479	1175	35	the	the	DET
ftr-479	1175	36	children	child	NOUN
ftr-479	1175	37	,	,	PUNCT
ftr-479	1175	38	which	which	PRON
ftr-479	1175	39	the	the	DET
ftr-479	1175	40	children	child	NOUN
ftr-479	1175	41	used	use	VERB
ftr-479	1175	42	for	for	ADP
ftr-479	1175	43	their	their	PRON
ftr-479	1175	44	needs	need	NOUN
ftr-479	1175	45	,	,	PUNCT
ftr-479	1175	46	would	would	AUX
ftr-479	1175	47	shift	shift	VERB
ftr-479	1175	48	the	the	DET
ftr-479	1175	49	tax	tax	NOUN
ftr-479	1175	50	burden	burden	NOUN
ftr-479	1175	51	to	to	ADP
ftr-479	1175	52	the	the	DET
ftr-479	1175	53	children	child	NOUN
ftr-479	1175	54	.	.	PUNCT
ftr-479	1176	1	if	if	SCONJ
ftr-479	1176	2	cash	cash	NOUN
ftr-479	1176	3	gifts	gift	NOUN
ftr-479	1176	4	are	be	AUX
ftr-479	1176	5	deductible	deductible	ADJ
ftr-479	1176	6	by	by	ADP
ftr-479	1176	7	donors	donor	NOUN
ftr-479	1176	8	,	,	PUNCT
ftr-479	1176	9	the	the	DET
ftr-479	1176	10	only	only	ADJ
ftr-479	1176	11	way	way	NOUN
ftr-479	1176	12	to	to	PART
ftr-479	1176	13	stop	stop	VERB
ftr-479	1176	14	this	this	DET
ftr-479	1176	15	tax	tax	NOUN
ftr-479	1176	16	planning	planning	NOUN
ftr-479	1176	17	would	would	AUX
ftr-479	1176	18	be	be	AUX
ftr-479	1176	19	to	to	PART
ftr-479	1176	20	wade	wade	VERB
ftr-479	1176	21	into	into	ADP
ftr-479	1176	22	the	the	DET
ftr-479	1176	23	problems	problem	NOUN
ftr-479	1176	24	,	,	PUNCT
ftr-479	1176	25	described	describe	VERB
ftr-479	1176	26	above	above	ADV
ftr-479	1176	27	,	,	PUNCT
ftr-479	1176	28	of	of	ADP
ftr-479	1176	29	prohibiting	prohibit	VERB
ftr-479	1176	30	tax	tax	NOUN
ftr-479	1176	31	deductible	deductible	ADJ
ftr-479	1176	32	cash	cash	NOUN
ftr-479	1176	33	gifts	gift	NOUN
ftr-479	1176	34	to	to	ADP
ftr-479	1176	35	family	family	NOUN
ftr-479	1176	36	members	member	NOUN
ftr-479	1176	37	or	or	CCONJ
ftr-479	1176	38	to	to	PART
ftr-479	1176	39	permit	permit	VERB
ftr-479	1176	40	such	such	ADJ
ftr-479	1176	41	gifts	gift	NOUN
ftr-479	1176	42	only	only	ADV
ftr-479	1176	43	to	to	ADP
ftr-479	1176	44	the	the	DET
ftr-479	1176	45	extent	extent	NOUN
ftr-479	1176	46	that	that	SCONJ
ftr-479	1176	47	they	they	PRON
ftr-479	1176	48	exceed	exceed	VERB
ftr-479	1176	49	support	support	NOUN
ftr-479	1176	50	.	.	PUNCT
ftr-479	1177	1	the	the	DET
ftr-479	1177	2	latter	latter	ADJ
ftr-479	1177	3	approach	approach	NOUN
ftr-479	1177	4	would	would	AUX
ftr-479	1177	5	embroil	embroil	VERB
ftr-479	1177	6	taxpayers	taxpayer	NOUN
ftr-479	1177	7	and	and	CCONJ
ftr-479	1177	8	the	the	DET
ftr-479	1177	9	irs	irs	PROPN
ftr-479	1177	10	in	in	ADP
ftr-479	1177	11	controversies	controversy	NOUN
ftr-479	1177	12	over	over	ADP
ftr-479	1177	13	support	support	NOUN
ftr-479	1177	14	levels	level	NOUN
ftr-479	1177	15	-	-	PUNCT
ftr-479	1177	16	a	a	DET
ftr-479	1177	17	most	most	ADV
ftr-479	1177	18	disagreeable	disagreeable	ADJ
ftr-479	1177	19	prospect	prospect	NOUN
ftr-479	1177	20	from	from	ADP
ftr-479	1177	21	a	a	DET
ftr-479	1177	22	simplification	simplification	NOUN
ftr-479	1177	23	standpoint	standpoint	NOUN
ftr-479	1177	24	-	-	PUNCT
ftr-479	1177	25	unless	unless	SCONJ
ftr-479	1177	26	an	an	DET
ftr-479	1177	27	arbitrary	arbitrary	ADJ
ftr-479	1177	28	support	support	NOUN
ftr-479	1177	29	level	level	NOUN
ftr-479	1177	30	is	be	AUX
ftr-479	1177	31	specified	specify	VERB
ftr-479	1177	32	by	by	ADP
ftr-479	1177	33	statute	statute	NOUN
ftr-479	1177	34	.	.	PUNCT
ftr-479	1178	1	regrettably	regrettably	ADV
ftr-479	1178	2	,	,	PUNCT
ftr-479	1178	3	there	there	PRON
ftr-479	1178	4	is	be	VERB
ftr-479	1178	5	yet	yet	ADV
ftr-479	1178	6	another	another	DET
ftr-479	1178	7	income	income	NOUN
ftr-479	1178	8	splitting	splitting	NOUN
ftr-479	1178	9	problem	problem	NOUN
ftr-479	1178	10	here	here	ADV
ftr-479	1178	11	.	.	PUNCT
ftr-479	1179	1	if	if	SCONJ
ftr-479	1179	2	the	the	DET
ftr-479	1179	3	consumed	consume	VERB
ftr-479	1179	4	income	income	NOUN
ftr-479	1179	5	tax	tax	NOUN
ftr-479	1179	6	permits	permit	VERB
ftr-479	1179	7	donors	donor	NOUN
ftr-479	1179	8	to	to	PART
ftr-479	1179	9	make	make	VERB
ftr-479	1179	10	untaxed	untaxed	ADJ
ftr-479	1179	11	gifts	gift	NOUN
ftr-479	1179	12	of	of	ADP
ftr-479	1179	13	income232	income232	PROPN
ftr-479	1179	14	.	.	PUNCT
ftr-479	1180	1	the	the	DET
ftr-479	1180	2	nunn	nunn	PROPN
ftr-479	1180	3	-	-	PUNCT
ftr-479	1180	4	domenici	domenici	PROPN
ftr-479	1180	5	treatment	treatment	NOUN
ftr-479	1180	6	of	of	ADP
ftr-479	1180	7	gifts	gift	NOUN
ftr-479	1180	8	apparently	apparently	ADV
ftr-479	1180	9	covers	cover	VERB
ftr-479	1180	10	transfers	transfer	NOUN
ftr-479	1180	11	to	to	ADP
ftr-479	1180	12	nonfamily	nonfamily	PROPN
ftr-479	1180	13	members	member	NOUN
ftr-479	1180	14	.	.	PUNCT
ftr-479	1181	1	see	see	VERB
ftr-479	1181	2	unamerican	unamerican	ADJ
ftr-479	1181	3	spirit	spirit	NOUN
ftr-479	1181	4	,	,	PUNCT
ftr-479	1181	5	supra	supra	PROPN
ftr-479	1181	6	note	note	PROPN
ftr-479	1181	7	138	138	NUM
ftr-479	1181	8	.	.	PUNCT
ftr-479	1182	1	at	at	ADP
ftr-479	1182	2	302	302	NUM
ftr-479	1182	3	-	-	SYM
ftr-479	1182	4	04	04	NUM
ftr-479	1182	5	.	.	PUNCT
ftr-479	1182	6	19951	19951	NUM
ftr-479	1183	1	florida	florida	PROPN
ftr-479	1183	2	tax	tax	PROPN
ftr-479	1183	3	review	review	NOUN
ftr-479	1183	4	producing	produce	VERB
ftr-479	1183	5	property	property	NOUN
ftr-479	1183	6	to	to	ADP
ftr-479	1183	7	donees	donee	NOUN
ftr-479	1183	8	,	,	PUNCT
ftr-479	1183	9	the	the	DET
ftr-479	1183	10	tax	tax	NOUN
ftr-479	1183	11	burden	burden	NOUN
ftr-479	1183	12	on	on	ADP
ftr-479	1183	13	future	future	ADJ
ftr-479	1183	14	income	income	NOUN
ftr-479	1183	15	from	from	ADP
ftr-479	1183	16	the	the	DET
ftr-479	1183	17	property	property	NOUN
ftr-479	1183	18	would	would	AUX
ftr-479	1183	19	be	be	AUX
ftr-479	1183	20	shifted	shift	VERB
ftr-479	1183	21	to	to	ADP
ftr-479	1183	22	the	the	DET
ftr-479	1183	23	donees	donee	NOUN
ftr-479	1183	24	.	.	PUNCT
ftr-479	1184	1	this	this	PRON
ftr-479	1184	2	was	be	AUX
ftr-479	1184	3	judged	judge	VERB
ftr-479	1184	4	unacceptable	unacceptable	ADJ
ftr-479	1184	5	under	under	ADP
ftr-479	1184	6	the	the	DET
ftr-479	1184	7	present	present	ADJ
ftr-479	1184	8	income	income	NOUN
ftr-479	1184	9	tax	tax	NOUN
ftr-479	1184	10	for	for	ADP
ftr-479	1184	11	donees	donee	NOUN
ftr-479	1184	12	who	who	PRON
ftr-479	1184	13	had	have	AUX
ftr-479	1184	14	not	not	PART
ftr-479	1184	15	reached	reach	VERB
ftr-479	1184	16	age	age	NOUN
ftr-479	1184	17	14	14	NUM
ftr-479	1184	18	.	.	PUNCT
ftr-479	1185	1	the	the	DET
ftr-479	1185	2	result	result	NOUN
ftr-479	1185	3	was	be	AUX
ftr-479	1185	4	section	section	NOUN
ftr-479	1185	5	1(g	1(g	NUM
ftr-479	1185	6	)	)	PUNCT
ftr-479	1185	7	,	,	PUNCT
ftr-479	1185	8	the	the	DET
ftr-479	1185	9	so	so	ADV
ftr-479	1185	10	-	-	PUNCT
ftr-479	1185	11	called	call	VERB
ftr-479	1185	12	kiddie	kiddie	ADJ
ftr-479	1185	13	tax	tax	NOUN
ftr-479	1185	14	,	,	PUNCT
ftr-479	1185	15	which	which	PRON
ftr-479	1185	16	generally	generally	ADV
ftr-479	1185	17	taxes	tax	VERB
ftr-479	1185	18	the	the	DET
ftr-479	1185	19	property	property	NOUN
ftr-479	1185	20	income	income	NOUN
ftr-479	1185	21	at	at	ADP
ftr-479	1185	22	the	the	DET
ftr-479	1185	23	marginal	marginal	ADJ
ftr-479	1185	24	tax	tax	NOUN
ftr-479	1185	25	rate	rate	NOUN
ftr-479	1185	26	of	of	ADP
ftr-479	1185	27	the	the	DET
ftr-479	1185	28	child	child	NOUN
ftr-479	1185	29	's	's	PART
ftr-479	1185	30	parent	parent	NOUN
ftr-479	1185	31	.	.	PUNCT
ftr-479	1186	1	a	a	DET
ftr-479	1186	2	similar	similar	ADJ
ftr-479	1186	3	approach	approach	NOUN
ftr-479	1186	4	might	might	AUX
ftr-479	1186	5	be	be	AUX
ftr-479	1186	6	used	use	VERB
ftr-479	1186	7	under	under	ADP
ftr-479	1186	8	the	the	DET
ftr-479	1186	9	consumed	consume	VERB
ftr-479	1186	10	income	income	NOUN
ftr-479	1186	11	tax	tax	NOUN
ftr-479	1186	12	;	;	PUNCT
ftr-479	1186	13	income	income	NOUN
ftr-479	1186	14	from	from	ADP
ftr-479	1186	15	property	property	NOUN
ftr-479	1186	16	might	might	AUX
ftr-479	1186	17	be	be	AUX
ftr-479	1186	18	taxed	tax	VERB
ftr-479	1186	19	at	at	ADP
ftr-479	1186	20	the	the	DET
ftr-479	1186	21	parent	parent	NOUN
ftr-479	1186	22	's	's	PART
ftr-479	1186	23	rate	rate	NOUN
ftr-479	1186	24	when	when	SCONJ
ftr-479	1186	25	consumed	consume	VERB
ftr-479	1186	26	by	by	ADP
ftr-479	1186	27	the	the	DET
ftr-479	1186	28	child	child	NOUN
ftr-479	1186	29	.	.	PUNCT
ftr-479	1187	1	to	to	PART
ftr-479	1187	2	implement	implement	VERB
ftr-479	1187	3	this	this	DET
ftr-479	1187	4	approach	approach	NOUN
ftr-479	1187	5	,	,	PUNCT
ftr-479	1187	6	however	however	ADV
ftr-479	1187	7	,	,	PUNCT
ftr-479	1187	8	it	it	PRON
ftr-479	1187	9	would	would	AUX
ftr-479	1187	10	be	be	AUX
ftr-479	1187	11	necessary	necessary	ADJ
ftr-479	1187	12	to	to	PART
ftr-479	1187	13	trace	trace	VERB
ftr-479	1187	14	the	the	DET
ftr-479	1187	15	child	child	NOUN
ftr-479	1187	16	's	's	PART
ftr-479	1187	17	consumption	consumption	NOUN
ftr-479	1187	18	expenditures	expenditure	NOUN
ftr-479	1187	19	to	to	ADP
ftr-479	1187	20	their	their	PRON
ftr-479	1187	21	sources	source	NOUN
ftr-479	1187	22	-	-	PUNCT
ftr-479	1187	23	not	not	PART
ftr-479	1187	24	a	a	DET
ftr-479	1187	25	pretty	pretty	ADV
ftr-479	1187	26	thought	thought	NOUN
ftr-479	1187	27	if	if	SCONJ
ftr-479	1187	28	one	one	PRON
ftr-479	1187	29	is	be	AUX
ftr-479	1187	30	concerned	concern	VERB
ftr-479	1187	31	about	about	ADP
ftr-479	1187	32	simplification	simplification	NOUN
ftr-479	1187	33	.	.	PUNCT
ftr-479	1188	1	it	it	PRON
ftr-479	1188	2	is	be	AUX
ftr-479	1188	3	now	now	ADV
ftr-479	1188	4	clear	clear	ADJ
ftr-479	1188	5	why	why	SCONJ
ftr-479	1188	6	nunn	nunn	PROPN
ftr-479	1188	7	and	and	CCONJ
ftr-479	1188	8	domenici	domenici	PROPN
ftr-479	1188	9	have	have	AUX
ftr-479	1188	10	not	not	PART
ftr-479	1188	11	(	(	PUNCT
ftr-479	1188	12	as	as	SCONJ
ftr-479	1188	13	this	this	DET
ftr-479	1188	14	article	article	NOUN
ftr-479	1188	15	is	be	AUX
ftr-479	1188	16	being	be	AUX
ftr-479	1188	17	written	write	VERB
ftr-479	1188	18	)	)	PUNCT
ftr-479	1188	19	published	publish	VERB
ftr-479	1188	20	a	a	DET
ftr-479	1188	21	proposal	proposal	NOUN
ftr-479	1188	22	dealing	deal	VERB
ftr-479	1188	23	with	with	ADP
ftr-479	1188	24	the	the	DET
ftr-479	1188	25	income	income	NOUN
ftr-479	1188	26	splitting	splitting	NOUN
ftr-479	1188	27	problems	problem	NOUN
ftr-479	1188	28	resulting	result	VERB
ftr-479	1188	29	from	from	ADP
ftr-479	1188	30	the	the	DET
ftr-479	1188	31	treatment	treatment	NOUN
ftr-479	1188	32	of	of	ADP
ftr-479	1188	33	gifts	gift	NOUN
ftr-479	1188	34	.	.	PUNCT
ftr-479	1189	1	the	the	DET
ftr-479	1189	2	problems	problem	NOUN
ftr-479	1189	3	are	be	AUX
ftr-479	1189	4	truly	truly	ADV
ftr-479	1189	5	daunting	daunting	ADJ
ftr-479	1189	6	,	,	PUNCT
ftr-479	1189	7	and	and	CCONJ
ftr-479	1189	8	none	none	NOUN
ftr-479	1189	9	of	of	ADP
ftr-479	1189	10	the	the	DET
ftr-479	1189	11	solutions	solution	NOUN
ftr-479	1189	12	is	be	AUX
ftr-479	1189	13	attractive	attractive	ADJ
ftr-479	1189	14	.	.	PUNCT
ftr-479	1190	1	it	it	PRON
ftr-479	1190	2	is	be	AUX
ftr-479	1190	3	evident	evident	ADJ
ftr-479	1190	4	,	,	PUNCT
ftr-479	1190	5	however	however	ADV
ftr-479	1190	6	,	,	PUNCT
ftr-479	1190	7	that	that	SCONJ
ftr-479	1190	8	unless	unless	SCONJ
ftr-479	1190	9	nunn	nunn	PROPN
ftr-479	1190	10	and	and	CCONJ
ftr-479	1190	11	domenici	domenici	NOUN
ftr-479	1190	12	are	be	AUX
ftr-479	1190	13	prepared	prepared	ADJ
ftr-479	1190	14	to	to	PART
ftr-479	1190	15	tolerate	tolerate	VERB
ftr-479	1190	16	income	income	NOUN
ftr-479	1190	17	splitting	splitting	NOUN
ftr-479	1190	18	to	to	ADP
ftr-479	1190	19	a	a	DET
ftr-479	1190	20	degree	degree	NOUN
ftr-479	1190	21	far	far	ADV
ftr-479	1190	22	in	in	ADP
ftr-479	1190	23	excess	excess	NOUN
ftr-479	1190	24	of	of	ADP
ftr-479	1190	25	what	what	PRON
ftr-479	1190	26	can	can	AUX
ftr-479	1190	27	be	be	AUX
ftr-479	1190	28	accomplished	accomplish	VERB
ftr-479	1190	29	under	under	ADP
ftr-479	1190	30	current	current	ADJ
ftr-479	1190	31	law	law	NOUN
ftr-479	1190	32	,	,	PUNCT
ftr-479	1190	33	they	they	PRON
ftr-479	1190	34	will	will	AUX
ftr-479	1190	35	be	be	AUX
ftr-479	1190	36	drawn	draw	VERB
ftr-479	1190	37	inexorably	inexorably	ADV
ftr-479	1190	38	into	into	ADP
ftr-479	1190	39	complicating	complicate	VERB
ftr-479	1190	40	solutions	solution	NOUN
ftr-479	1190	41	.	.	PUNCT
ftr-479	1191	1	12	12	NUM
ftr-479	1191	2	.	.	PUNCT
ftr-479	1192	1	charitable	charitable	ADJ
ftr-479	1192	2	contributions	contribution	NOUN
ftr-479	1192	3	and	and	CCONJ
ftr-479	1192	4	tax	tax	NOUN
ftr-479	1192	5	-	-	PUNCT
ftr-479	1192	6	exempt	exempt	ADJ
ftr-479	1192	7	organizations.-the	organizations.-the	DET
ftr-479	1192	8	broad	broad	ADJ
ftr-479	1192	9	public	public	ADJ
ftr-479	1192	10	support	support	NOUN
ftr-479	1192	11	for	for	ADP
ftr-479	1192	12	charitable	charitable	ADJ
ftr-479	1192	13	giving	giving	NOUN
ftr-479	1192	14	incentives	incentive	NOUN
ftr-479	1192	15	is	be	AUX
ftr-479	1192	16	accommodated	accommodate	VERB
ftr-479	1192	17	in	in	ADP
ftr-479	1192	18	the	the	DET
ftr-479	1192	19	nunn	nunn	PROPN
ftr-479	1192	20	-	-	PUNCT
ftr-479	1192	21	domenici	domenici	NOUN
ftr-479	1192	22	plan	plan	NOUN
ftr-479	1192	23	by	by	ADP
ftr-479	1192	24	a	a	DET
ftr-479	1192	25	tax	tax	NOUN
ftr-479	1192	26	credit	credit	NOUN
ftr-479	1192	27	for	for	ADP
ftr-479	1192	28	charitable	charitable	ADJ
ftr-479	1192	29	contributions	contribution	NOUN
ftr-479	1192	30	,	,	PUNCT
ftr-479	1192	31	in	in	ADP
ftr-479	1192	32	lieu	lieu	NOUN
ftr-479	1192	33	of	of	ADP
ftr-479	1192	34	the	the	DET
ftr-479	1192	35	deduction	deduction	NOUN
ftr-479	1192	36	of	of	ADP
ftr-479	1192	37	present	present	ADJ
ftr-479	1192	38	law.233	law.233	NOUN
ftr-479	1192	39	although	although	SCONJ
ftr-479	1192	40	details	detail	NOUN
ftr-479	1192	41	have	have	AUX
ftr-479	1192	42	not	not	PART
ftr-479	1192	43	been	be	AUX
ftr-479	1192	44	provided	provide	VERB
ftr-479	1192	45	,	,	PUNCT
ftr-479	1192	46	the	the	DET
ftr-479	1192	47	credit	credit	NOUN
ftr-479	1192	48	could	could	AUX
ftr-479	1192	49	be	be	AUX
ftr-479	1192	50	quite	quite	ADV
ftr-479	1192	51	complex	complex	ADJ
ftr-479	1192	52	,	,	PUNCT
ftr-479	1192	53	particularly	particularly	ADV
ftr-479	1192	54	if	if	SCONJ
ftr-479	1192	55	it	it	PRON
ftr-479	1192	56	is	be	AUX
ftr-479	1192	57	amended	amend	VERB
ftr-479	1192	58	as	as	SCONJ
ftr-479	1192	59	it	it	PRON
ftr-479	1192	60	works	work	VERB
ftr-479	1192	61	its	its	PRON
ftr-479	1192	62	way	way	NOUN
ftr-479	1192	63	through	through	ADP
ftr-479	1192	64	the	the	DET
ftr-479	1192	65	political	political	ADJ
ftr-479	1192	66	process	process	NOUN
ftr-479	1192	67	.	.	PUNCT
ftr-479	1193	1	for	for	ADP
ftr-479	1193	2	example	example	NOUN
ftr-479	1193	3	,	,	PUNCT
ftr-479	1193	4	if	if	SCONJ
ftr-479	1193	5	the	the	DET
ftr-479	1193	6	credit	credit	NOUN
ftr-479	1193	7	percentage	percentage	NOUN
ftr-479	1193	8	is	be	AUX
ftr-479	1193	9	less	less	ADJ
ftr-479	1193	10	than	than	ADP
ftr-479	1193	11	a	a	DET
ftr-479	1193	12	donor	donor	NOUN
ftr-479	1193	13	's	's	PART
ftr-479	1193	14	marginal	marginal	ADJ
ftr-479	1193	15	tax	tax	NOUN
ftr-479	1193	16	rate	rate	NOUN
ftr-479	1193	17	,	,	PUNCT
ftr-479	1193	18	the	the	DET
ftr-479	1193	19	donor	donor	NOUN
ftr-479	1193	20	would	would	AUX
ftr-479	1193	21	be	be	AUX
ftr-479	1193	22	better	well	ADJ
ftr-479	1193	23	off	off	ADP
ftr-479	1193	24	making	make	VERB
ftr-479	1193	25	cash	cash	NOUN
ftr-479	1193	26	gifts	gift	NOUN
ftr-479	1193	27	to	to	ADP
ftr-479	1193	28	noncharitable	noncharitable	ADJ
ftr-479	1193	29	donees	donee	NOUN
ftr-479	1193	30	and	and	CCONJ
ftr-479	1193	31	claiming	claim	VERB
ftr-479	1193	32	the	the	DET
ftr-479	1193	33	gift	gift	NOUN
ftr-479	1193	34	deduction	deduction	NOUN
ftr-479	1193	35	,	,	PUNCT
ftr-479	1193	36	instead	instead	ADV
ftr-479	1193	37	of	of	ADP
ftr-479	1193	38	giving	give	VERB
ftr-479	1193	39	the	the	DET
ftr-479	1193	40	cash	cash	NOUN
ftr-479	1193	41	to	to	ADP
ftr-479	1193	42	a	a	DET
ftr-479	1193	43	charity	charity	NOUN
ftr-479	1193	44	and	and	CCONJ
ftr-479	1193	45	taking	take	VERB
ftr-479	1193	46	the	the	DET
ftr-479	1193	47	less	less	ADV
ftr-479	1193	48	generous	generous	ADJ
ftr-479	1193	49	credit.2	credit.2	NOUN
ftr-479	1193	50	"	"	PUNCT
ftr-479	1193	51	presumably	presumably	ADV
ftr-479	1193	52	,	,	PUNCT
ftr-479	1193	53	this	this	DET
ftr-479	1193	54	state	state	NOUN
ftr-479	1193	55	of	of	ADP
ftr-479	1193	56	affairs	affair	NOUN
ftr-479	1193	57	would	would	AUX
ftr-479	1193	58	encourage	encourage	VERB
ftr-479	1193	59	donors	donor	NOUN
ftr-479	1193	60	to	to	PART
ftr-479	1193	61	give	give	VERB
ftr-479	1193	62	directly	directly	ADV
ftr-479	1193	63	to	to	ADP
ftr-479	1193	64	a	a	DET
ftr-479	1193	65	multiplicity	multiplicity	NOUN
ftr-479	1193	66	of	of	ADP
ftr-479	1193	67	needy	needy	ADJ
ftr-479	1193	68	individuals	individual	NOUN
ftr-479	1193	69	,	,	PUNCT
ftr-479	1193	70	rather	rather	ADV
ftr-479	1193	71	than	than	ADP
ftr-479	1193	72	making	make	VERB
ftr-479	1193	73	a	a	DET
ftr-479	1193	74	smaller	small	ADJ
ftr-479	1193	75	number	number	NOUN
ftr-479	1193	76	of	of	ADP
ftr-479	1193	77	larger	large	ADJ
ftr-479	1193	78	gifts	gift	NOUN
ftr-479	1193	79	to	to	ADP
ftr-479	1193	80	charitable	charitable	ADJ
ftr-479	1193	81	organizations	organization	NOUN
ftr-479	1193	82	.	.	PUNCT
ftr-479	1194	1	the	the	DET
ftr-479	1194	2	irs	irs	PROPN
ftr-479	1194	3	would	would	AUX
ftr-479	1194	4	then	then	ADV
ftr-479	1194	5	have	have	VERB
ftr-479	1194	6	to	to	PART
ftr-479	1194	7	audit	audit	VERB
ftr-479	1194	8	many	many	ADJ
ftr-479	1194	9	more	more	ADJ
ftr-479	1194	10	deduction	deduction	NOUN
ftr-479	1194	11	claims	claim	NOUN
ftr-479	1194	12	,	,	PUNCT
ftr-479	1194	13	and	and	CCONJ
ftr-479	1194	14	taxpayers	taxpayer	NOUN
ftr-479	1194	15	would	would	AUX
ftr-479	1194	16	have	have	VERB
ftr-479	1194	17	to	to	PART
ftr-479	1194	18	substantiate	substantiate	VERB
ftr-479	1194	19	more	more	ADJ
ftr-479	1194	20	gifts	gift	NOUN
ftr-479	1194	21	-	-	PUNCT
ftr-479	1194	22	an	an	DET
ftr-479	1194	23	obvious	obvious	ADJ
ftr-479	1194	24	increase	increase	NOUN
ftr-479	1194	25	in	in	ADP
ftr-479	1194	26	complexity	complexity	NOUN
ftr-479	1194	27	for	for	ADP
ftr-479	1194	28	everyone	everyone	PRON
ftr-479	1194	29	.	.	PUNCT
ftr-479	1195	1	if	if	SCONJ
ftr-479	1195	2	the	the	DET
ftr-479	1195	3	credit	credit	NOUN
ftr-479	1195	4	were	be	AUX
ftr-479	1195	5	set	set	VERB
ftr-479	1195	6	between	between	ADP
ftr-479	1195	7	the	the	DET
ftr-479	1195	8	highest	high	ADJ
ftr-479	1195	9	and	and	CCONJ
ftr-479	1195	10	lowest	low	ADJ
ftr-479	1195	11	tax	tax	NOUN
ftr-479	1195	12	rates	rate	NOUN
ftr-479	1195	13	,	,	PUNCT
ftr-479	1195	14	it	it	PRON
ftr-479	1195	15	would	would	AUX
ftr-479	1195	16	encourage	encourage	VERB
ftr-479	1195	17	high	high	ADJ
ftr-479	1195	18	-	-	PUNCT
ftr-479	1195	19	bracket	bracket	NOUN
ftr-479	1195	20	donors	donor	NOUN
ftr-479	1195	21	to	to	PART
ftr-479	1195	22	make	make	VERB
ftr-479	1195	23	233	233	NUM
ftr-479	1195	24	.	.	PUNCT
ftr-479	1196	1	unamerican	unamerican	ADJ
ftr-479	1196	2	spirit	spirit	PROPN
ftr-479	1196	3	,	,	PUNCT
ftr-479	1196	4	supra	supra	PROPN
ftr-479	1196	5	note	note	PROPN
ftr-479	1196	6	138	138	NUM
ftr-479	1196	7	,	,	PUNCT
ftr-479	1196	8	at	at	ADP
ftr-479	1196	9	297	297	NUM
ftr-479	1196	10	-	-	SYM
ftr-479	1196	11	98	98	NUM
ftr-479	1196	12	.	.	PUNCT
ftr-479	1197	1	a	a	DET
ftr-479	1197	2	recent	recent	ADJ
ftr-479	1197	3	example	example	NOUN
ftr-479	1197	4	of	of	ADP
ftr-479	1197	5	strong	strong	ADJ
ftr-479	1197	6	political	political	ADJ
ftr-479	1197	7	support	support	NOUN
ftr-479	1197	8	for	for	ADP
ftr-479	1197	9	the	the	DET
ftr-479	1197	10	charitable	charitable	ADJ
ftr-479	1197	11	contribution	contribution	NOUN
ftr-479	1197	12	deduction	deduction	NOUN
ftr-479	1197	13	is	be	AUX
ftr-479	1197	14	the	the	DET
ftr-479	1197	15	1993	1993	NUM
ftr-479	1197	16	repeal	repeal	NOUN
ftr-479	1197	17	of	of	ADP
ftr-479	1197	18	§	§	PROPN
ftr-479	1197	19	57(a)(6	57(a)(6	NUM
ftr-479	1197	20	)	)	PUNCT
ftr-479	1197	21	,	,	PUNCT
ftr-479	1197	22	under	under	ADP
ftr-479	1197	23	which	which	PRON
ftr-479	1197	24	the	the	DET
ftr-479	1197	25	deduction	deduction	NOUN
ftr-479	1197	26	for	for	ADP
ftr-479	1197	27	charitable	charitable	ADJ
ftr-479	1197	28	gifts	gift	NOUN
ftr-479	1197	29	of	of	ADP
ftr-479	1197	30	property	property	NOUN
ftr-479	1197	31	was	be	AUX
ftr-479	1197	32	reduced	reduce	VERB
ftr-479	1197	33	for	for	ADP
ftr-479	1197	34	purposes	purpose	NOUN
ftr-479	1197	35	of	of	ADP
ftr-479	1197	36	the	the	DET
ftr-479	1197	37	alternative	alternative	ADJ
ftr-479	1197	38	minimum	minimum	ADJ
ftr-479	1197	39	tax	tax	NOUN
ftr-479	1197	40	by	by	ADP
ftr-479	1197	41	the	the	DET
ftr-479	1197	42	amount	amount	NOUN
ftr-479	1197	43	of	of	ADP
ftr-479	1197	44	any	any	DET
ftr-479	1197	45	long	long	ADJ
ftr-479	1197	46	-	-	PUNCT
ftr-479	1197	47	term	term	NOUN
ftr-479	1197	48	capital	capital	NOUN
ftr-479	1197	49	gain	gain	NOUN
ftr-479	1197	50	that	that	PRON
ftr-479	1197	51	would	would	AUX
ftr-479	1197	52	have	have	AUX
ftr-479	1197	53	been	be	AUX
ftr-479	1197	54	recognized	recognize	VERB
ftr-479	1197	55	on	on	ADP
ftr-479	1197	56	a	a	DET
ftr-479	1197	57	sale	sale	NOUN
ftr-479	1197	58	of	of	ADP
ftr-479	1197	59	the	the	DET
ftr-479	1197	60	property	property	NOUN
ftr-479	1197	61	for	for	ADP
ftr-479	1197	62	its	its	PRON
ftr-479	1197	63	fair	fair	ADJ
ftr-479	1197	64	market	market	NOUN
ftr-479	1197	65	value	value	NOUN
ftr-479	1197	66	.	.	PUNCT
ftr-479	1198	1	see	see	VERB
ftr-479	1198	2	also	also	ADV
ftr-479	1198	3	gene	gene	NOUN
ftr-479	1198	4	steuerle	steuerle	NOUN
ftr-479	1198	5	,	,	PUNCT
ftr-479	1198	6	charitable	charitable	ADJ
ftr-479	1198	7	donations	donation	NOUN
ftr-479	1198	8	of	of	ADP
ftr-479	1198	9	grants	grant	NOUN
ftr-479	1198	10	:	:	PUNCT
ftr-479	1198	11	expanding	expand	VERB
ftr-479	1198	12	the	the	DET
ftr-479	1198	13	hatch	hatch	NOUN
ftr-479	1198	14	bill	bill	NOUN
ftr-479	1198	15	,	,	PUNCT
ftr-479	1198	16	64	64	NUM
ftr-479	1198	17	tax	tax	NOUN
ftr-479	1198	18	notes	note	NOUN
ftr-479	1198	19	1101	1101	NUM
ftr-479	1198	20	(	(	PUNCT
ftr-479	1198	21	aug	aug	PROPN
ftr-479	1198	22	.	.	PROPN
ftr-479	1198	23	22	22	NUM
ftr-479	1198	24	,	,	PUNCT
ftr-479	1198	25	1994	1994	NUM
ftr-479	1198	26	)	)	PUNCT
ftr-479	1198	27	.	.	PUNCT
ftr-479	1199	1	234	234	NUM
ftr-479	1199	2	.	.	PUNCT
ftr-479	1200	1	for	for	ADP
ftr-479	1200	2	the	the	DET
ftr-479	1200	3	gift	gift	NOUN
ftr-479	1200	4	deduction	deduction	NOUN
ftr-479	1200	5	,	,	PUNCT
ftr-479	1200	6	see	see	VERB
ftr-479	1200	7	supra	supra	ADJ
ftr-479	1200	8	text	text	NOUN
ftr-479	1200	9	accompanying	accompanying	ADJ
ftr-479	1200	10	notes	note	NOUN
ftr-479	1200	11	211	211	NUM
ftr-479	1200	12	-	-	SYM
ftr-479	1200	13	14	14	NUM
ftr-479	1200	14	.	.	PUNCT
ftr-479	1201	1	[	[	X
ftr-479	1201	2	vol	vol	NOUN
ftr-479	1201	3	2:7	2:7	NUM
ftr-479	1201	4	scoping	scope	VERB
ftr-479	1201	5	out	out	ADP
ftr-479	1201	6	the	the	DET
ftr-479	1201	7	uncertain	uncertain	ADJ
ftr-479	1201	8	simplification	simplification	NOUN
ftr-479	1201	9	effects	effect	NOUN
ftr-479	1201	10	deductible	deductible	ADJ
ftr-479	1201	11	cash	cash	NOUN
ftr-479	1201	12	gifts	gift	NOUN
ftr-479	1201	13	to	to	ADP
ftr-479	1201	14	low	low	ADJ
ftr-479	1201	15	-	-	PUNCT
ftr-479	1201	16	bracket	bracket	NOUN
ftr-479	1201	17	family	family	NOUN
ftr-479	1201	18	members	member	NOUN
ftr-479	1201	19	,	,	PUNCT
ftr-479	1201	20	who	who	PRON
ftr-479	1201	21	would	would	AUX
ftr-479	1201	22	contribute	contribute	VERB
ftr-479	1201	23	the	the	DET
ftr-479	1201	24	cash	cash	NOUN
ftr-479	1201	25	to	to	AUX
ftr-479	1201	26	charity	charity	VERB
ftr-479	1201	27	and	and	CCONJ
ftr-479	1201	28	use	use	VERB
ftr-479	1201	29	the	the	DET
ftr-479	1201	30	resulting	result	VERB
ftr-479	1201	31	credit	credit	NOUN
ftr-479	1201	32	to	to	PART
ftr-479	1201	33	eliminate	eliminate	VERB
ftr-479	1201	34	tax	tax	NOUN
ftr-479	1201	35	on	on	ADP
ftr-479	1201	36	receipts	receipt	NOUN
ftr-479	1201	37	exceeding	exceed	VERB
ftr-479	1201	38	the	the	DET
ftr-479	1201	39	amount	amount	NOUN
ftr-479	1201	40	given	give	VERB
ftr-479	1201	41	to	to	ADP
ftr-479	1201	42	charity	charity	NOUN
ftr-479	1201	43	.	.	PUNCT
ftr-479	1202	1	these	these	DET
ftr-479	1202	2	problems	problem	NOUN
ftr-479	1202	3	could	could	AUX
ftr-479	1202	4	be	be	AUX
ftr-479	1202	5	avoided	avoid	VERB
ftr-479	1202	6	by	by	ADP
ftr-479	1202	7	providing	provide	VERB
ftr-479	1202	8	a	a	DET
ftr-479	1202	9	deduction	deduction	NOUN
ftr-479	1202	10	,	,	PUNCT
ftr-479	1202	11	instead	instead	ADV
ftr-479	1202	12	of	of	ADP
ftr-479	1202	13	a	a	DET
ftr-479	1202	14	credit	credit	NOUN
ftr-479	1202	15	,	,	PUNCT
ftr-479	1202	16	for	for	ADP
ftr-479	1202	17	charitable	charitable	ADJ
ftr-479	1202	18	contributions	contribution	NOUN
ftr-479	1202	19	.	.	PUNCT
ftr-479	1203	1	this	this	PRON
ftr-479	1203	2	would	would	AUX
ftr-479	1203	3	put	put	VERB
ftr-479	1203	4	charitable	charitable	ADJ
ftr-479	1203	5	and	and	CCONJ
ftr-479	1203	6	noncharitable	noncharitable	ADJ
ftr-479	1203	7	gifts	gift	NOUN
ftr-479	1203	8	on	on	ADP
ftr-479	1203	9	an	an	DET
ftr-479	1203	10	equal	equal	ADJ
ftr-479	1203	11	footing	footing	NOUN
ftr-479	1203	12	,	,	PUNCT
ftr-479	1203	13	but	but	CCONJ
ftr-479	1203	14	it	it	PRON
ftr-479	1203	15	would	would	AUX
ftr-479	1203	16	also	also	ADV
ftr-479	1203	17	allow	allow	VERB
ftr-479	1203	18	high	high	ADJ
ftr-479	1203	19	-	-	PUNCT
ftr-479	1203	20	bracket	bracket	NOUN
ftr-479	1203	21	taxpayers	taxpayer	NOUN
ftr-479	1203	22	a	a	DET
ftr-479	1203	23	larger	large	ADJ
ftr-479	1203	24	tax	tax	NOUN
ftr-479	1203	25	benefit	benefit	NOUN
ftr-479	1203	26	from	from	ADP
ftr-479	1203	27	charitable	charitable	ADJ
ftr-479	1203	28	transfers	transfer	NOUN
ftr-479	1203	29	than	than	ADP
ftr-479	1203	30	low	low	ADJ
ftr-479	1203	31	-	-	PUNCT
ftr-479	1203	32	bracket	bracket	NOUN
ftr-479	1203	33	taxpayers	taxpayer	NOUN
ftr-479	1203	34	.	.	PUNCT
ftr-479	1204	1	these	these	DET
ftr-479	1204	2	problems	problem	NOUN
ftr-479	1204	3	could	could	AUX
ftr-479	1204	4	also	also	ADV
ftr-479	1204	5	be	be	AUX
ftr-479	1204	6	finessed	finesse	VERB
ftr-479	1204	7	by	by	ADP
ftr-479	1204	8	allowing	allow	VERB
ftr-479	1204	9	noncharitable	noncharitable	ADJ
ftr-479	1204	10	gifts	gift	NOUN
ftr-479	1204	11	to	to	PART
ftr-479	1204	12	be	be	AUX
ftr-479	1204	13	deducted	deduct	VERB
ftr-479	1204	14	only	only	ADV
ftr-479	1204	15	if	if	SCONJ
ftr-479	1204	16	made	make	VERB
ftr-479	1204	17	to	to	ADP
ftr-479	1204	18	family	family	NOUN
ftr-479	1204	19	members	member	NOUN
ftr-479	1204	20	.	.	PUNCT
ftr-479	1205	1	this	this	PRON
ftr-479	1205	2	would	would	AUX
ftr-479	1205	3	deprive	deprive	VERB
ftr-479	1205	4	donors	donor	NOUN
ftr-479	1205	5	of	of	ADP
ftr-479	1205	6	the	the	DET
ftr-479	1205	7	opportunity	opportunity	NOUN
ftr-479	1205	8	to	to	PART
ftr-479	1205	9	make	make	VERB
ftr-479	1205	10	tax	tax	NOUN
ftr-479	1205	11	deductible	deductible	ADJ
ftr-479	1205	12	gifts	gift	NOUN
ftr-479	1205	13	directly	directly	ADV
ftr-479	1205	14	to	to	ADP
ftr-479	1205	15	unrelated	unrelated	ADJ
ftr-479	1205	16	needy	needy	ADJ
ftr-479	1205	17	individuals	individual	NOUN
ftr-479	1205	18	,	,	PUNCT
ftr-479	1205	19	but	but	CCONJ
ftr-479	1205	20	it	it	PRON
ftr-479	1205	21	would	would	AUX
ftr-479	1205	22	require	require	VERB
ftr-479	1205	23	a	a	DET
ftr-479	1205	24	definition	definition	NOUN
ftr-479	1205	25	of	of	ADP
ftr-479	1205	26	family	family	NOUN
ftr-479	1205	27	that	that	PRON
ftr-479	1205	28	might	might	AUX
ftr-479	1205	29	involve	involve	VERB
ftr-479	1205	30	difficult	difficult	ADJ
ftr-479	1205	31	distinctions	distinction	NOUN
ftr-479	1205	32	.	.	PUNCT
ftr-479	1206	1	for	for	ADP
ftr-479	1206	2	example	example	NOUN
ftr-479	1206	3	,	,	PUNCT
ftr-479	1206	4	would	would	AUX
ftr-479	1206	5	a	a	DET
ftr-479	1206	6	former	former	ADJ
ftr-479	1206	7	son	son	NOUN
ftr-479	1206	8	-	-	PUNCT
ftr-479	1206	9	in	in	ADP
ftr-479	1206	10	-	-	PUNCT
ftr-479	1206	11	law	law	NOUN
ftr-479	1206	12	or	or	CCONJ
ftr-479	1206	13	daughter	daughter	NOUN
ftr-479	1206	14	-	-	PUNCT
ftr-479	1206	15	inlaw	inlaw	NOUN
ftr-479	1206	16	qualify	qualify	VERB
ftr-479	1206	17	as	as	ADP
ftr-479	1206	18	a	a	DET
ftr-479	1206	19	member	member	NOUN
ftr-479	1206	20	of	of	ADP
ftr-479	1206	21	the	the	DET
ftr-479	1206	22	donor	donor	NOUN
ftr-479	1206	23	's	's	PART
ftr-479	1206	24	family	family	NOUN
ftr-479	1206	25	?	?	PUNCT
ftr-479	1207	1	would	would	AUX
ftr-479	1207	2	it	it	PRON
ftr-479	1207	3	make	make	VERB
ftr-479	1207	4	any	any	DET
ftr-479	1207	5	difference	difference	NOUN
ftr-479	1207	6	if	if	SCONJ
ftr-479	1207	7	the	the	DET
ftr-479	1207	8	former	former	ADJ
ftr-479	1207	9	in	in	NOUN
ftr-479	1207	10	-	-	PUNCT
ftr-479	1207	11	law	law	NOUN
ftr-479	1207	12	had	have	VERB
ftr-479	1207	13	custody	custody	NOUN
ftr-479	1207	14	of	of	ADP
ftr-479	1207	15	the	the	DET
ftr-479	1207	16	donor	donor	NOUN
ftr-479	1207	17	's	's	PART
ftr-479	1207	18	grandchildren	grandchild	NOUN
ftr-479	1207	19	?	?	PUNCT
ftr-479	1208	1	also	also	ADV
ftr-479	1208	2	,	,	PUNCT
ftr-479	1208	3	this	this	DET
ftr-479	1208	4	solution	solution	NOUN
ftr-479	1208	5	would	would	AUX
ftr-479	1208	6	not	not	PART
ftr-479	1208	7	address	address	VERB
ftr-479	1208	8	the	the	DET
ftr-479	1208	9	use	use	NOUN
ftr-479	1208	10	of	of	ADP
ftr-479	1208	11	low	low	ADJ
ftr-479	1208	12	-	-	PUNCT
ftr-479	1208	13	bracket	bracket	NOUN
ftr-479	1208	14	family	family	NOUN
ftr-479	1208	15	members	member	NOUN
ftr-479	1208	16	as	as	ADP
ftr-479	1208	17	conduits	conduit	NOUN
ftr-479	1208	18	for	for	ADP
ftr-479	1208	19	charitable	charitable	ADJ
ftr-479	1208	20	gifts	gift	NOUN
ftr-479	1208	21	.	.	PUNCT
ftr-479	1209	1	clearly	clearly	ADV
ftr-479	1209	2	,	,	PUNCT
ftr-479	1209	3	the	the	DET
ftr-479	1209	4	simplest	simple	ADJ
ftr-479	1209	5	way	way	NOUN
ftr-479	1209	6	through	through	ADP
ftr-479	1209	7	this	this	DET
ftr-479	1209	8	thicket	thicket	NOUN
ftr-479	1209	9	is	be	AUX
ftr-479	1209	10	to	to	PART
ftr-479	1209	11	set	set	VERB
ftr-479	1209	12	the	the	DET
ftr-479	1209	13	charitable	charitable	ADJ
ftr-479	1209	14	contribution	contribution	NOUN
ftr-479	1209	15	credit	credit	NOUN
ftr-479	1209	16	at	at	ADP
ftr-479	1209	17	a	a	DET
ftr-479	1209	18	percentage	percentage	NOUN
ftr-479	1209	19	equal	equal	ADJ
ftr-479	1209	20	to	to	ADP
ftr-479	1209	21	the	the	DET
ftr-479	1209	22	highest	high	ADJ
ftr-479	1209	23	marginal	marginal	ADJ
ftr-479	1209	24	tax	tax	NOUN
ftr-479	1209	25	rate	rate	NOUN
ftr-479	1209	26	,	,	PUNCT
ftr-479	1209	27	thereby	thereby	ADV
ftr-479	1209	28	ensuring	ensure	VERB
ftr-479	1209	29	that	that	SCONJ
ftr-479	1209	30	the	the	DET
ftr-479	1209	31	deduction	deduction	NOUN
ftr-479	1209	32	for	for	ADP
ftr-479	1209	33	cash	cash	NOUN
ftr-479	1209	34	gifts	gift	NOUN
ftr-479	1209	35	to	to	ADP
ftr-479	1209	36	noncharitable	noncharitable	ADJ
ftr-479	1209	37	donees	donee	NOUN
ftr-479	1209	38	would	would	AUX
ftr-479	1209	39	never	never	ADV
ftr-479	1209	40	be	be	AUX
ftr-479	1209	41	more	more	ADV
ftr-479	1209	42	attractive	attractive	ADJ
ftr-479	1209	43	than	than	ADP
ftr-479	1209	44	the	the	DET
ftr-479	1209	45	charitable	charitable	ADJ
ftr-479	1209	46	contribution	contribution	NOUN
ftr-479	1209	47	credit	credit	NOUN
ftr-479	1209	48	.	.	PUNCT
ftr-479	1210	1	senators	senator	NOUN
ftr-479	1210	2	nunn	nunn	PROPN
ftr-479	1210	3	and	and	CCONJ
ftr-479	1210	4	domenici	domenici	NOUN
ftr-479	1210	5	propose	propose	VERB
ftr-479	1210	6	this	this	DET
ftr-479	1210	7	solution	solution	NOUN
ftr-479	1210	8	.	.	PUNCT
ftr-479	1210	9	"	"	PUNCT
ftr-479	1211	1	however	however	ADV
ftr-479	1211	2	,	,	PUNCT
ftr-479	1211	3	the	the	DET
ftr-479	1211	4	revenue	revenue	NOUN
ftr-479	1211	5	loss	loss	NOUN
ftr-479	1211	6	from	from	ADP
ftr-479	1211	7	allowing	allow	VERB
ftr-479	1211	8	low	low	ADJ
ftr-479	1211	9	-	-	PUNCT
ftr-479	1211	10	bracket	bracket	NOUN
ftr-479	1211	11	taxpayers	taxpayer	NOUN
ftr-479	1211	12	to	to	PART
ftr-479	1211	13	use	use	VERB
ftr-479	1211	14	ross	ross	PROPN
ftr-479	1211	15	perot	perot	PROPN
ftr-479	1211	16	's	's	PART
ftr-479	1211	17	marginal	marginal	ADJ
ftr-479	1211	18	rate	rate	NOUN
ftr-479	1211	19	in	in	ADP
ftr-479	1211	20	calculating	calculate	VERB
ftr-479	1211	21	the	the	DET
ftr-479	1211	22	tax	tax	NOUN
ftr-479	1211	23	savings	saving	NOUN
ftr-479	1211	24	from	from	ADP
ftr-479	1211	25	their	their	PRON
ftr-479	1211	26	charitable	charitable	ADJ
ftr-479	1211	27	gifts	gift	NOUN
ftr-479	1211	28	might	might	AUX
ftr-479	1211	29	make	make	VERB
ftr-479	1211	30	this	this	DET
ftr-479	1211	31	approach	approach	NOUN
ftr-479	1211	32	too	too	ADV
ftr-479	1211	33	costly	costly	ADJ
ftr-479	1211	34	.	.	PUNCT
ftr-479	1212	1	if	if	SCONJ
ftr-479	1212	2	so	so	ADV
ftr-479	1212	3	,	,	PUNCT
ftr-479	1212	4	the	the	DET
ftr-479	1212	5	drafters	drafter	NOUN
ftr-479	1212	6	will	will	AUX
ftr-479	1212	7	be	be	AUX
ftr-479	1212	8	driven	drive	VERB
ftr-479	1212	9	back	back	ADV
ftr-479	1212	10	to	to	ADP
ftr-479	1212	11	the	the	DET
ftr-479	1212	12	complexities	complexity	NOUN
ftr-479	1212	13	described	describe	VERB
ftr-479	1212	14	above	above	ADV
ftr-479	1212	15	.	.	PUNCT
ftr-479	1213	1	furthermore	furthermore	ADV
ftr-479	1213	2	,	,	PUNCT
ftr-479	1213	3	the	the	DET
ftr-479	1213	4	proposed	propose	VERB
ftr-479	1213	5	solution	solution	NOUN
ftr-479	1213	6	does	do	AUX
ftr-479	1213	7	not	not	PART
ftr-479	1213	8	avoid	avoid	VERB
ftr-479	1213	9	a	a	DET
ftr-479	1213	10	frustrating	frustrating	ADJ
ftr-479	1213	11	issue	issue	NOUN
ftr-479	1213	12	posed	pose	VERB
ftr-479	1213	13	by	by	ADP
ftr-479	1213	14	gifts	gift	NOUN
ftr-479	1213	15	of	of	ADP
ftr-479	1213	16	property	property	NOUN
ftr-479	1213	17	other	other	ADJ
ftr-479	1213	18	than	than	ADP
ftr-479	1213	19	money	money	NOUN
ftr-479	1213	20	,	,	PUNCT
ftr-479	1213	21	which	which	PRON
ftr-479	1213	22	is	be	AUX
ftr-479	1213	23	illustrated	illustrate	VERB
ftr-479	1213	24	by	by	ADP
ftr-479	1213	25	the	the	DET
ftr-479	1213	26	following	follow	VERB
ftr-479	1213	27	examples	example	NOUN
ftr-479	1213	28	:	:	PUNCT
ftr-479	1213	29	example	example	NOUN
ftr-479	1213	30	4	4	NUM
ftr-479	1213	31	:	:	PUNCT
ftr-479	1213	32	individual	individual	NOUN
ftr-479	1213	33	a	a	DET
ftr-479	1213	34	wishes	wish	NOUN
ftr-479	1213	35	to	to	PART
ftr-479	1213	36	make	make	VERB
ftr-479	1213	37	a	a	DET
ftr-479	1213	38	$	$	SYM
ftr-479	1213	39	100	100	NUM
ftr-479	1213	40	charitable	charitable	ADJ
ftr-479	1213	41	donation	donation	NOUN
ftr-479	1213	42	.	.	PUNCT
ftr-479	1214	1	if	if	SCONJ
ftr-479	1214	2	she	she	PRON
ftr-479	1214	3	gives	give	VERB
ftr-479	1214	4	cash	cash	NOUN
ftr-479	1214	5	,	,	PUNCT
ftr-479	1214	6	she	she	PRON
ftr-479	1214	7	will	will	AUX
ftr-479	1214	8	receive	receive	VERB
ftr-479	1214	9	a	a	DET
ftr-479	1214	10	consumed	consume	VERB
ftr-479	1214	11	income	income	NOUN
ftr-479	1214	12	tax	tax	NOUN
ftr-479	1214	13	credit	credit	NOUN
ftr-479	1214	14	equal	equal	ADJ
ftr-479	1214	15	to	to	ADP
ftr-479	1214	16	a	a	DET
ftr-479	1214	17	percentage	percentage	NOUN
ftr-479	1214	18	of	of	ADP
ftr-479	1214	19	$	$	SYM
ftr-479	1214	20	100	100	NUM
ftr-479	1214	21	.	.	PUNCT
ftr-479	1215	1	but	but	CCONJ
ftr-479	1215	2	suppose	suppose	VERB
ftr-479	1215	3	she	she	PRON
ftr-479	1215	4	uses	use	VERB
ftr-479	1215	5	$	$	SYM
ftr-479	1215	6	100	100	NUM
ftr-479	1215	7	out	out	ADP
ftr-479	1215	8	of	of	ADP
ftr-479	1215	9	her	her	PRON
ftr-479	1215	10	next	next	ADJ
ftr-479	1215	11	paycheck	paycheck	NOUN
ftr-479	1215	12	to	to	PART
ftr-479	1215	13	buy	buy	VERB
ftr-479	1215	14	corporate	corporate	ADJ
ftr-479	1215	15	stock	stock	NOUN
ftr-479	1215	16	that	that	PRON
ftr-479	1215	17	she	she	PRON
ftr-479	1215	18	immediately	immediately	ADV
ftr-479	1215	19	gives	give	VERB
ftr-479	1215	20	to	to	ADP
ftr-479	1215	21	charity	charity	NOUN
ftr-479	1215	22	.	.	PUNCT
ftr-479	1216	1	would	would	AUX
ftr-479	1216	2	a	a	PRON
ftr-479	1216	3	be	be	AUX
ftr-479	1216	4	entitled	entitle	VERB
ftr-479	1216	5	to	to	ADP
ftr-479	1216	6	both	both	DET
ftr-479	1216	7	a	a	DET
ftr-479	1216	8	savings	saving	NOUN
ftr-479	1216	9	deduction	deduction	NOUN
ftr-479	1216	10	for	for	ADP
ftr-479	1216	11	the	the	DET
ftr-479	1216	12	purchase	purchase	NOUN
ftr-479	1216	13	of	of	ADP
ftr-479	1216	14	the	the	DET
ftr-479	1216	15	stock	stock	NOUN
ftr-479	1216	16	and	and	CCONJ
ftr-479	1216	17	a	a	DET
ftr-479	1216	18	charitable	charitable	ADJ
ftr-479	1216	19	contribution	contribution	NOUN
ftr-479	1216	20	credit	credit	NOUN
ftr-479	1216	21	for	for	ADP
ftr-479	1216	22	the	the	DET
ftr-479	1216	23	gift	gift	NOUN
ftr-479	1216	24	of	of	ADP
ftr-479	1216	25	the	the	DET
ftr-479	1216	26	stock	stock	NOUN
ftr-479	1216	27	?	?	PUNCT
ftr-479	1217	1	if	if	SCONJ
ftr-479	1217	2	a	a	PRON
ftr-479	1217	3	is	be	AUX
ftr-479	1217	4	taxed	tax	VERB
ftr-479	1217	5	at	at	ADP
ftr-479	1217	6	the	the	DET
ftr-479	1217	7	top	top	ADJ
ftr-479	1217	8	marginal	marginal	ADJ
ftr-479	1217	9	rate	rate	NOUN
ftr-479	1217	10	and	and	CCONJ
ftr-479	1217	11	the	the	DET
ftr-479	1217	12	credit	credit	NOUN
ftr-479	1217	13	percentage	percentage	NOUN
ftr-479	1217	14	equals	equal	VERB
ftr-479	1217	15	that	that	DET
ftr-479	1217	16	rate	rate	NOUN
ftr-479	1217	17	,	,	PUNCT
ftr-479	1217	18	the	the	DET
ftr-479	1217	19	credit	credit	NOUN
ftr-479	1217	20	is	be	AUX
ftr-479	1217	21	the	the	DET
ftr-479	1217	22	economic	economic	ADJ
ftr-479	1217	23	equivalent	equivalent	NOUN
ftr-479	1217	24	of	of	ADP
ftr-479	1217	25	a	a	DET
ftr-479	1217	26	$	$	SYM
ftr-479	1217	27	100	100	NUM
ftr-479	1217	28	deduction	deduction	NOUN
ftr-479	1217	29	,	,	PUNCT
ftr-479	1217	30	and	and	CCONJ
ftr-479	1217	31	if	if	SCONJ
ftr-479	1217	32	a	a	DET
ftr-479	1217	33	savings	savings	NOUN
ftr-479	1217	34	deduction	deduction	NOUN
ftr-479	1217	35	and	and	CCONJ
ftr-479	1217	36	a	a	DET
ftr-479	1217	37	charitable	charitable	ADJ
ftr-479	1217	38	235	235	NUM
ftr-479	1217	39	.	.	PUNCT
ftr-479	1218	1	unamerican	unamerican	ADJ
ftr-479	1218	2	spirit	spirit	PROPN
ftr-479	1218	3	,	,	PUNCT
ftr-479	1218	4	supra	supra	PROPN
ftr-479	1218	5	note	note	PROPN
ftr-479	1218	6	138	138	NUM
ftr-479	1218	7	,	,	PUNCT
ftr-479	1218	8	at	at	ADP
ftr-479	1218	9	297	297	NUM
ftr-479	1218	10	-	-	SYM
ftr-479	1218	11	98	98	NUM
ftr-479	1218	12	.	.	PUNCT
ftr-479	1218	13	19951	19951	NUM
ftr-479	1218	14	florida	florida	PROPN
ftr-479	1218	15	tax	tax	PROPN
ftr-479	1218	16	review	review	NOUN
ftr-479	1218	17	contribution	contribution	NOUN
ftr-479	1218	18	credit	credit	NOUN
ftr-479	1218	19	are	be	AUX
ftr-479	1218	20	both	both	PRON
ftr-479	1218	21	allowed	allow	VERB
ftr-479	1218	22	,	,	PUNCT
ftr-479	1218	23	a	a	DET
ftr-479	1218	24	single	single	ADJ
ftr-479	1218	25	$	$	SYM
ftr-479	1218	26	100	100	NUM
ftr-479	1218	27	outlay	outlay	NOUN
ftr-479	1218	28	would	would	AUX
ftr-479	1218	29	effectively	effectively	ADV
ftr-479	1218	30	create	create	VERB
ftr-479	1218	31	$	$	SYM
ftr-479	1218	32	200	200	NUM
ftr-479	1218	33	of	of	ADP
ftr-479	1218	34	deductions	deduction	NOUN
ftr-479	1218	35	.	.	PUNCT
ftr-479	1219	1	although	although	SCONJ
ftr-479	1219	2	tax	tax	NOUN
ftr-479	1219	3	incentives	incentive	NOUN
ftr-479	1219	4	encouraging	encourage	VERB
ftr-479	1219	5	charitable	charitable	ADJ
ftr-479	1219	6	giving	giving	NOUN
ftr-479	1219	7	have	have	VERB
ftr-479	1219	8	broad	broad	ADJ
ftr-479	1219	9	public	public	ADJ
ftr-479	1219	10	and	and	CCONJ
ftr-479	1219	11	congressional	congressional	ADJ
ftr-479	1219	12	support	support	NOUN
ftr-479	1219	13	,	,	PUNCT
ftr-479	1219	14	allowing	allow	VERB
ftr-479	1219	15	a	a	PRON
ftr-479	1219	16	to	to	PART
ftr-479	1219	17	double	double	VERB
ftr-479	1219	18	her	her	PRON
ftr-479	1219	19	tax	tax	NOUN
ftr-479	1219	20	benefits	benefit	NOUN
ftr-479	1219	21	in	in	ADP
ftr-479	1219	22	this	this	DET
ftr-479	1219	23	manner	manner	NOUN
ftr-479	1219	24	seems	seem	VERB
ftr-479	1219	25	to	to	PART
ftr-479	1219	26	be	be	AUX
ftr-479	1219	27	more	more	ADJ
ftr-479	1219	28	than	than	SCONJ
ftr-479	1219	29	is	be	AUX
ftr-479	1219	30	required	require	VERB
ftr-479	1219	31	to	to	PART
ftr-479	1219	32	stimulate	stimulate	VERB
ftr-479	1219	33	donor	donor	NOUN
ftr-479	1219	34	generosity.23	generosity.23	PROPN
ftr-479	1219	35	6	6	NUM
ftr-479	1219	36	furthermore	furthermore	ADV
ftr-479	1219	37	,	,	PUNCT
ftr-479	1219	38	many	many	ADJ
ftr-479	1219	39	would	would	AUX
ftr-479	1219	40	surely	surely	ADV
ftr-479	1219	41	balk	balk	VERB
ftr-479	1219	42	at	at	ADP
ftr-479	1219	43	the	the	DET
ftr-479	1219	44	appearance	appearance	NOUN
ftr-479	1219	45	created	create	VERB
ftr-479	1219	46	by	by	ADP
ftr-479	1219	47	allowing	allow	VERB
ftr-479	1219	48	a	a	DET
ftr-479	1219	49	charitable	charitable	ADJ
ftr-479	1219	50	contribution	contribution	NOUN
ftr-479	1219	51	credit	credit	NOUN
ftr-479	1219	52	for	for	ADP
ftr-479	1219	53	a	a	DET
ftr-479	1219	54	's	's	PART
ftr-479	1219	55	$	$	SYM
ftr-479	1219	56	100	100	NUM
ftr-479	1219	57	cost	cost	NOUN
ftr-479	1219	58	after	after	SCONJ
ftr-479	1219	59	it	it	PRON
ftr-479	1219	60	has	have	AUX
ftr-479	1219	61	generated	generate	VERB
ftr-479	1219	62	a	a	DET
ftr-479	1219	63	$	$	SYM
ftr-479	1219	64	100	100	NUM
ftr-479	1219	65	savings	saving	NOUN
ftr-479	1219	66	deduction	deduction	NOUN
ftr-479	1219	67	.	.	PUNCT
ftr-479	1220	1	thus	thus	ADV
ftr-479	1220	2	,	,	PUNCT
ftr-479	1220	3	the	the	DET
ftr-479	1220	4	credit	credit	NOUN
ftr-479	1220	5	will	will	AUX
ftr-479	1220	6	probably	probably	ADV
ftr-479	1220	7	be	be	AUX
ftr-479	1220	8	crafted	craft	VERB
ftr-479	1220	9	so	so	SCONJ
ftr-479	1220	10	that	that	SCONJ
ftr-479	1220	11	it	it	PRON
ftr-479	1220	12	does	do	AUX
ftr-479	1220	13	not	not	PART
ftr-479	1220	14	apply	apply	VERB
ftr-479	1220	15	to	to	ADP
ftr-479	1220	16	a	a	PRON
ftr-479	1220	17	's	's	PART
ftr-479	1220	18	$	$	SYM
ftr-479	1220	19	100	100	NUM
ftr-479	1220	20	stock	stock	NOUN
ftr-479	1220	21	gift.237	gift.237	PROPN
ftr-479	1220	22	example	example	NOUN
ftr-479	1220	23	5	5	NUM
ftr-479	1220	24	:	:	PUNCT
ftr-479	1220	25	a	a	PRON
ftr-479	1220	26	's	's	PART
ftr-479	1220	27	charitable	charitable	ADJ
ftr-479	1220	28	gift	gift	NOUN
ftr-479	1220	29	instead	instead	ADV
ftr-479	1220	30	consists	consist	VERB
ftr-479	1220	31	of	of	ADP
ftr-479	1220	32	stock	stock	NOUN
ftr-479	1220	33	purchased	purchase	VERB
ftr-479	1220	34	years	year	NOUN
ftr-479	1220	35	ago	ago	ADV
ftr-479	1220	36	for	for	ADP
ftr-479	1220	37	$	$	SYM
ftr-479	1220	38	100	100	NUM
ftr-479	1220	39	that	that	PRON
ftr-479	1220	40	is	be	AUX
ftr-479	1220	41	worth	worth	ADJ
ftr-479	1220	42	$	$	SYM
ftr-479	1220	43	200	200	NUM
ftr-479	1220	44	at	at	ADP
ftr-479	1220	45	the	the	DET
ftr-479	1220	46	time	time	NOUN
ftr-479	1220	47	of	of	ADP
ftr-479	1220	48	the	the	DET
ftr-479	1220	49	gift	gift	NOUN
ftr-479	1220	50	.	.	PUNCT
ftr-479	1221	1	the	the	DET
ftr-479	1221	2	long	long	ADV
ftr-479	1221	3	-	-	PUNCT
ftr-479	1221	4	standing	stand	VERB
ftr-479	1221	5	policy	policy	NOUN
ftr-479	1221	6	of	of	ADP
ftr-479	1221	7	encouraging	encourage	VERB
ftr-479	1221	8	charitable	charitable	ADJ
ftr-479	1221	9	gifts	gift	NOUN
ftr-479	1221	10	of	of	ADP
ftr-479	1221	11	appreciated	appreciated	ADJ
ftr-479	1221	12	property	property	NOUN
ftr-479	1221	13	will	will	AUX
ftr-479	1221	14	probably	probably	ADV
ftr-479	1221	15	lead	lead	VERB
ftr-479	1221	16	nunn	nunn	PROPN
ftr-479	1221	17	and	and	CCONJ
ftr-479	1221	18	domenici	domenici	VERB
ftr-479	1221	19	to	to	PART
ftr-479	1221	20	make	make	VERB
ftr-479	1221	21	their	their	PRON
ftr-479	1221	22	credit	credit	NOUN
ftr-479	1221	23	available	available	ADJ
ftr-479	1221	24	with	with	ADP
ftr-479	1221	25	respect	respect	NOUN
ftr-479	1221	26	to	to	ADP
ftr-479	1221	27	the	the	DET
ftr-479	1221	28	$	$	SYM
ftr-479	1221	29	100	100	NUM
ftr-479	1221	30	of	of	ADP
ftr-479	1221	31	appreciation	appreciation	NOUN
ftr-479	1221	32	in	in	ADP
ftr-479	1221	33	example	example	NOUN
ftr-479	1221	34	5.238	5.238	NUM
ftr-479	1221	35	but	but	CCONJ
ftr-479	1221	36	what	what	PRON
ftr-479	1221	37	about	about	ADP
ftr-479	1221	38	the	the	DET
ftr-479	1221	39	portion	portion	NOUN
ftr-479	1221	40	of	of	ADP
ftr-479	1221	41	the	the	DET
ftr-479	1221	42	stock	stock	NOUN
ftr-479	1221	43	value	value	NOUN
ftr-479	1221	44	that	that	PRON
ftr-479	1221	45	represents	represent	VERB
ftr-479	1221	46	a	a	DET
ftr-479	1221	47	's	's	PART
ftr-479	1221	48	$	$	SYM
ftr-479	1221	49	100	100	NUM
ftr-479	1221	50	cost	cost	NOUN
ftr-479	1221	51	?	?	PUNCT
ftr-479	1222	1	does	do	AUX
ftr-479	1222	2	the	the	DET
ftr-479	1222	3	analysis	analysis	NOUN
ftr-479	1222	4	of	of	ADP
ftr-479	1222	5	example	example	NOUN
ftr-479	1222	6	4	4	NUM
ftr-479	1222	7	establish	establish	VERB
ftr-479	1222	8	that	that	SCONJ
ftr-479	1222	9	the	the	DET
ftr-479	1222	10	credit	credit	NOUN
ftr-479	1222	11	should	should	AUX
ftr-479	1222	12	not	not	PART
ftr-479	1222	13	apply	apply	VERB
ftr-479	1222	14	to	to	ADP
ftr-479	1222	15	the	the	DET
ftr-479	1222	16	cost	cost	NOUN
ftr-479	1222	17	portion	portion	NOUN
ftr-479	1222	18	of	of	ADP
ftr-479	1222	19	a	a	DET
ftr-479	1222	20	's	's	PART
ftr-479	1222	21	stock	stock	NOUN
ftr-479	1222	22	gift	gift	NOUN
ftr-479	1222	23	in	in	ADP
ftr-479	1222	24	example	example	NOUN
ftr-479	1222	25	5	5	NUM
ftr-479	1222	26	or	or	CCONJ
ftr-479	1222	27	does	do	AUX
ftr-479	1222	28	the	the	DET
ftr-479	1222	29	fact	fact	NOUN
ftr-479	1222	30	that	that	SCONJ
ftr-479	1222	31	the	the	DET
ftr-479	1222	32	stock	stock	NOUN
ftr-479	1222	33	investment	investment	NOUN
ftr-479	1222	34	is	be	AUX
ftr-479	1222	35	old	old	ADJ
ftr-479	1222	36	and	and	CCONJ
ftr-479	1222	37	cold	cold	ADJ
ftr-479	1222	38	at	at	ADP
ftr-479	1222	39	the	the	DET
ftr-479	1222	40	time	time	NOUN
ftr-479	1222	41	of	of	ADP
ftr-479	1222	42	the	the	DET
ftr-479	1222	43	gift	gift	NOUN
ftr-479	1222	44	argue	argue	VERB
ftr-479	1222	45	for	for	ADP
ftr-479	1222	46	awarding	award	VERB
ftr-479	1222	47	the	the	DET
ftr-479	1222	48	credit	credit	NOUN
ftr-479	1222	49	with	with	ADP
ftr-479	1222	50	respect	respect	NOUN
ftr-479	1222	51	to	to	ADP
ftr-479	1222	52	the	the	DET
ftr-479	1222	53	stock	stock	NOUN
ftr-479	1222	54	's	's	PART
ftr-479	1222	55	entire	entire	ADJ
ftr-479	1222	56	value	value	NOUN
ftr-479	1222	57	as	as	ADP
ftr-479	1222	58	an	an	DET
ftr-479	1222	59	incentive	incentive	NOUN
ftr-479	1222	60	to	to	PART
ftr-479	1222	61	make	make	VERB
ftr-479	1222	62	the	the	DET
ftr-479	1222	63	gift	gift	NOUN
ftr-479	1222	64	?	?	PUNCT
ftr-479	1223	1	the	the	DET
ftr-479	1223	2	answer	answer	NOUN
ftr-479	1223	3	to	to	ADP
ftr-479	1223	4	these	these	DET
ftr-479	1223	5	questions	question	NOUN
ftr-479	1223	6	is	be	AUX
ftr-479	1223	7	unclear.2	unclear.2	ADV
ftr-479	1223	8	39	39	NUM
ftr-479	1223	9	however	however	ADV
ftr-479	1223	10	,	,	PUNCT
ftr-479	1223	11	if	if	SCONJ
ftr-479	1223	12	the	the	DET
ftr-479	1223	13	credit	credit	NOUN
ftr-479	1223	14	236	236	NUM
ftr-479	1223	15	.	.	PUNCT
ftr-479	1224	1	for	for	ADP
ftr-479	1224	2	a	a	DET
ftr-479	1224	3	possible	possible	ADJ
ftr-479	1224	4	contrary	contrary	ADJ
ftr-479	1224	5	argument	argument	NOUN
ftr-479	1224	6	,	,	PUNCT
ftr-479	1224	7	see	see	VERB
ftr-479	1224	8	graetz	graetz	NOUN
ftr-479	1224	9	,	,	PUNCT
ftr-479	1224	10	supra	supra	PROPN
ftr-479	1224	11	note	note	NOUN
ftr-479	1224	12	136	136	NUM
ftr-479	1224	13	,	,	PUNCT
ftr-479	1224	14	at	at	ADP
ftr-479	1224	15	1632	1632	NUM
ftr-479	1224	16	-	-	SYM
ftr-479	1224	17	33	33	NUM
ftr-479	1224	18	.	.	NOUN
ftr-479	1224	19	237	237	NUM
ftr-479	1224	20	.	.	PUNCT
ftr-479	1225	1	see	see	VERB
ftr-479	1225	2	generally	generally	ADV
ftr-479	1225	3	i	i	PRON
ftr-479	1225	4	d.	d.	PROPN
ftr-479	1225	5	at	at	ADP
ftr-479	1225	6	1632	1632	NUM
ftr-479	1225	7	.	.	PUNCT
ftr-479	1226	1	238	238	NUM
ftr-479	1226	2	.	.	PUNCT
ftr-479	1226	3	gifts	gift	NOUN
ftr-479	1226	4	are	be	AUX
ftr-479	1226	5	not	not	PART
ftr-479	1226	6	taxable	taxable	ADJ
ftr-479	1226	7	events	event	NOUN
ftr-479	1226	8	to	to	PART
ftr-479	1226	9	donors	donor	NOUN
ftr-479	1226	10	under	under	ADP
ftr-479	1226	11	the	the	DET
ftr-479	1226	12	nunn	nunn	PROPN
ftr-479	1226	13	-	-	PUNCT
ftr-479	1226	14	domenici	domenici	NOUN
ftr-479	1226	15	proposal	proposal	NOUN
ftr-479	1226	16	.	.	PUNCT
ftr-479	1227	1	see	see	VERB
ftr-479	1227	2	supra	supra	ADJ
ftr-479	1227	3	text	text	NOUN
ftr-479	1227	4	accompanying	accompanying	ADJ
ftr-479	1227	5	notes	note	NOUN
ftr-479	1227	6	211	211	NUM
ftr-479	1227	7	-	-	SYM
ftr-479	1227	8	14	14	NUM
ftr-479	1227	9	.	.	PUNCT
ftr-479	1228	1	consequently	consequently	ADV
ftr-479	1228	2	,	,	PUNCT
ftr-479	1228	3	a	a	PRON
ftr-479	1228	4	would	would	AUX
ftr-479	1228	5	not	not	PART
ftr-479	1228	6	be	be	AUX
ftr-479	1228	7	taxed	tax	VERB
ftr-479	1228	8	on	on	ADP
ftr-479	1228	9	the	the	DET
ftr-479	1228	10	appreciation	appreciation	NOUN
ftr-479	1228	11	when	when	SCONJ
ftr-479	1228	12	she	she	PRON
ftr-479	1228	13	gives	give	VERB
ftr-479	1228	14	the	the	DET
ftr-479	1228	15	stock	stock	NOUN
ftr-479	1228	16	to	to	ADP
ftr-479	1228	17	charity	charity	NOUN
ftr-479	1228	18	,	,	PUNCT
ftr-479	1228	19	and	and	CCONJ
ftr-479	1228	20	,	,	PUNCT
ftr-479	1228	21	with	with	ADP
ftr-479	1228	22	respect	respect	NOUN
ftr-479	1228	23	to	to	ADP
ftr-479	1228	24	the	the	DET
ftr-479	1228	25	untaxed	untaxed	ADJ
ftr-479	1228	26	appreciation	appreciation	NOUN
ftr-479	1228	27	,	,	PUNCT
ftr-479	1228	28	her	her	PRON
ftr-479	1228	29	credit	credit	NOUN
ftr-479	1228	30	would	would	AUX
ftr-479	1228	31	provide	provide	VERB
ftr-479	1228	32	approximately	approximately	ADV
ftr-479	1228	33	the	the	DET
ftr-479	1228	34	same	same	ADJ
ftr-479	1228	35	charitable	charitable	ADJ
ftr-479	1228	36	giving	giving	NOUN
ftr-479	1228	37	incentive	incentive	NOUN
ftr-479	1228	38	that	that	SCONJ
ftr-479	1228	39	she	she	PRON
ftr-479	1228	40	would	would	AUX
ftr-479	1228	41	get	get	VERB
ftr-479	1228	42	from	from	ADP
ftr-479	1228	43	the	the	DET
ftr-479	1228	44	present	present	ADJ
ftr-479	1228	45	charitable	charitable	ADJ
ftr-479	1228	46	deduction	deduction	NOUN
ftr-479	1228	47	.	.	PUNCT
ftr-479	1229	1	see	see	VERB
ftr-479	1229	2	graetz	graetz	PROPN
ftr-479	1229	3	,	,	PUNCT
ftr-479	1229	4	supra	supra	PROPN
ftr-479	1229	5	note	note	NOUN
ftr-479	1229	6	136	136	NUM
ftr-479	1229	7	,	,	PUNCT
ftr-479	1229	8	at	at	ADP
ftr-479	1229	9	1632	1632	NUM
ftr-479	1229	10	.	.	PUNCT
ftr-479	1230	1	239	239	NUM
ftr-479	1230	2	.	.	PUNCT
ftr-479	1231	1	under	under	ADP
ftr-479	1231	2	present	present	ADJ
ftr-479	1231	3	law	law	NOUN
ftr-479	1231	4	,	,	PUNCT
ftr-479	1231	5	a	a	PRON
ftr-479	1231	6	's	's	PART
ftr-479	1231	7	charitable	charitable	ADJ
ftr-479	1231	8	deduction	deduction	NOUN
ftr-479	1231	9	includes	include	VERB
ftr-479	1231	10	her	her	PRON
ftr-479	1231	11	$	$	SYM
ftr-479	1231	12	100	100	NUM
ftr-479	1231	13	cost	cost	NOUN
ftr-479	1231	14	,	,	PUNCT
ftr-479	1231	15	but	but	CCONJ
ftr-479	1231	16	because	because	SCONJ
ftr-479	1231	17	the	the	DET
ftr-479	1231	18	cost	cost	NOUN
ftr-479	1231	19	consists	consist	VERB
ftr-479	1231	20	of	of	ADP
ftr-479	1231	21	after	after	ADP
ftr-479	1231	22	-	-	PUNCT
ftr-479	1231	23	tax	tax	NOUN
ftr-479	1231	24	dollars	dollar	NOUN
ftr-479	1231	25	,	,	PUNCT
ftr-479	1231	26	a	a	PRON
ftr-479	1231	27	could	could	AUX
ftr-479	1231	28	have	have	AUX
ftr-479	1231	29	sold	sell	VERB
ftr-479	1231	30	the	the	DET
ftr-479	1231	31	stock	stock	NOUN
ftr-479	1231	32	and	and	CCONJ
ftr-479	1231	33	consumed	consume	VERB
ftr-479	1231	34	the	the	DET
ftr-479	1231	35	$	$	SYM
ftr-479	1231	36	100	100	NUM
ftr-479	1231	37	without	without	ADP
ftr-479	1231	38	further	further	ADJ
ftr-479	1231	39	tax	tax	NOUN
ftr-479	1231	40	.	.	PUNCT
ftr-479	1232	1	under	under	ADP
ftr-479	1232	2	the	the	DET
ftr-479	1232	3	consumed	consume	VERB
ftr-479	1232	4	income	income	NOUN
ftr-479	1232	5	tax	tax	NOUN
ftr-479	1232	6	,	,	PUNCT
ftr-479	1232	7	by	by	ADP
ftr-479	1232	8	contrast	contrast	NOUN
ftr-479	1232	9	,	,	PUNCT
ftr-479	1232	10	because	because	SCONJ
ftr-479	1232	11	a	a	PRON
ftr-479	1232	12	would	would	AUX
ftr-479	1232	13	have	have	AUX
ftr-479	1232	14	been	be	AUX
ftr-479	1232	15	allowed	allow	VERB
ftr-479	1232	16	a	a	DET
ftr-479	1232	17	$	$	SYM
ftr-479	1232	18	100	100	NUM
ftr-479	1232	19	deduction	deduction	NOUN
ftr-479	1232	20	for	for	ADP
ftr-479	1232	21	her	her	PRON
ftr-479	1232	22	stock	stock	NOUN
ftr-479	1232	23	purchase	purchase	NOUN
ftr-479	1232	24	,	,	PUNCT
ftr-479	1232	25	this	this	DET
ftr-479	1232	26	cost	cost	NOUN
ftr-479	1232	27	would	would	AUX
ftr-479	1232	28	consist	consist	VERB
ftr-479	1232	29	of	of	ADP
ftr-479	1232	30	pre	pre	ADJ
ftr-479	1232	31	-	-	ADJ
ftr-479	1232	32	tax	tax	ADJ
ftr-479	1232	33	dollars	dollar	NOUN
ftr-479	1232	34	that	that	PRON
ftr-479	1232	35	she	she	PRON
ftr-479	1232	36	could	could	AUX
ftr-479	1232	37	not	not	PART
ftr-479	1232	38	consume	consume	VERB
ftr-479	1232	39	without	without	ADP
ftr-479	1232	40	paying	pay	VERB
ftr-479	1232	41	tax	tax	NOUN
ftr-479	1232	42	but	but	CCONJ
ftr-479	1232	43	could	could	AUX
ftr-479	1232	44	give	give	VERB
ftr-479	1232	45	to	to	ADP
ftr-479	1232	46	a	a	DET
ftr-479	1232	47	charity	charity	NOUN
ftr-479	1232	48	free	free	ADJ
ftr-479	1232	49	of	of	ADP
ftr-479	1232	50	any	any	DET
ftr-479	1232	51	tax	tax	NOUN
ftr-479	1232	52	.	.	PUNCT
ftr-479	1233	1	thus	thus	ADV
ftr-479	1233	2	,	,	PUNCT
ftr-479	1233	3	if	if	SCONJ
ftr-479	1233	4	there	there	PRON
ftr-479	1233	5	is	be	VERB
ftr-479	1233	6	any	any	DET
ftr-479	1233	7	structural	structural	ADJ
ftr-479	1233	8	bias	bias	NOUN
ftr-479	1233	9	in	in	ADP
ftr-479	1233	10	the	the	DET
ftr-479	1233	11	nunn	nunn	PROPN
ftr-479	1233	12	-	-	PUNCT
ftr-479	1233	13	domenici	domenici	PROPN
ftr-479	1233	14	plan	plan	NOUN
ftr-479	1233	15	between	between	ADP
ftr-479	1233	16	charitable	charitable	ADJ
ftr-479	1233	17	giving	giving	NOUN
ftr-479	1233	18	and	and	CCONJ
ftr-479	1233	19	consumption	consumption	NOUN
ftr-479	1233	20	of	of	ADP
ftr-479	1233	21	the	the	DET
ftr-479	1233	22	cost	cost	NOUN
ftr-479	1233	23	of	of	ADP
ftr-479	1233	24	an	an	DET
ftr-479	1233	25	existing	exist	VERB
ftr-479	1233	26	investment	investment	NOUN
ftr-479	1233	27	,	,	PUNCT
ftr-479	1233	28	the	the	DET
ftr-479	1233	29	bias	bias	NOUN
ftr-479	1233	30	favors	favor	VERB
ftr-479	1233	31	charitable	charitable	ADJ
ftr-479	1233	32	donations	donation	NOUN
ftr-479	1233	33	over	over	ADP
ftr-479	1233	34	consumption	consumption	NOUN
ftr-479	1233	35	.	.	PUNCT
ftr-479	1234	1	consequently	consequently	ADV
ftr-479	1234	2	,	,	PUNCT
ftr-479	1234	3	denying	deny	VERB
ftr-479	1234	4	a	a	DET
ftr-479	1234	5	charitable	charitable	ADJ
ftr-479	1234	6	contribution	contribution	NOUN
ftr-479	1234	7	credit	credit	NOUN
ftr-479	1234	8	for	for	ADP
ftr-479	1234	9	a	a	DET
ftr-479	1234	10	donation	donation	NOUN
ftr-479	1234	11	of	of	ADP
ftr-479	1234	12	the	the	DET
ftr-479	1234	13	$	$	SYM
ftr-479	1234	14	100	100	NUM
ftr-479	1234	15	of	of	ADP
ftr-479	1234	16	untaxed	untaxed	ADJ
ftr-479	1234	17	original	original	ADJ
ftr-479	1234	18	investment	investment	NOUN
ftr-479	1234	19	in	in	ADP
ftr-479	1234	20	the	the	DET
ftr-479	1234	21	stock	stock	NOUN
ftr-479	1234	22	may	may	AUX
ftr-479	1234	23	not	not	PART
ftr-479	1234	24	make	make	VERB
ftr-479	1234	25	her	her	PRON
ftr-479	1234	26	incentive	incentive	NOUN
ftr-479	1234	27	to	to	PART
ftr-479	1234	28	give	give	VERB
ftr-479	1234	29	that	that	SCONJ
ftr-479	1234	30	$	$	SYM
ftr-479	1234	31	100	100	NUM
ftr-479	1234	32	to	to	ADP
ftr-479	1234	33	a	a	DET
ftr-479	1234	34	charity	charity	NOUN
ftr-479	1234	35	materially	materially	ADV
ftr-479	1234	36	less	less	ADJ
ftr-479	1234	37	than	than	ADP
ftr-479	1234	38	her	her	PRON
ftr-479	1234	39	incentive	incentive	NOUN
ftr-479	1234	40	to	to	PART
ftr-479	1234	41	give	give	VERB
ftr-479	1234	42	after	after	ADP
ftr-479	1234	43	-	-	PUNCT
ftr-479	1234	44	tax	tax	NOUN
ftr-479	1234	45	dollars	dollar	NOUN
ftr-479	1234	46	under	under	ADP
ftr-479	1234	47	the	the	DET
ftr-479	1234	48	income	income	NOUN
ftr-479	1234	49	tax	tax	NOUN
ftr-479	1234	50	.	.	PUNCT
ftr-479	1235	1	however	however	ADV
ftr-479	1235	2	,	,	PUNCT
ftr-479	1235	3	under	under	ADP
ftr-479	1235	4	nunn	nunn	PROPN
ftr-479	1235	5	-	-	PUNCT
ftr-479	1235	6	domenici	domenici	PROPN
ftr-479	1235	7	,	,	PUNCT
ftr-479	1235	8	a	a	PRON
ftr-479	1235	9	has	have	VERB
ftr-479	1235	10	the	the	DET
ftr-479	1235	11	option	option	NOUN
ftr-479	1235	12	of	of	ADP
ftr-479	1235	13	continuing	continue	VERB
ftr-479	1235	14	to	to	PART
ftr-479	1235	15	hold	hold	VERB
ftr-479	1235	16	the	the	DET
ftr-479	1235	17	stock	stock	NOUN
ftr-479	1235	18	and	and	CCONJ
ftr-479	1235	19	saving	save	VERB
ftr-479	1235	20	the	the	DET
ftr-479	1235	21	returns	return	NOUN
ftr-479	1235	22	thereon	thereon	NOUN
ftr-479	1235	23	so	so	SCONJ
ftr-479	1235	24	that	that	SCONJ
ftr-479	1235	25	those	those	DET
ftr-479	1235	26	returns	return	NOUN
ftr-479	1235	27	compound	compound	VERB
ftr-479	1235	28	at	at	ADP
ftr-479	1235	29	a	a	DET
ftr-479	1235	30	pretax	pretax	ADJ
ftr-479	1235	31	rate	rate	NOUN
ftr-479	1235	32	.	.	PUNCT
ftr-479	1236	1	this	this	DET
ftr-479	1236	2	option	option	NOUN
ftr-479	1236	3	is	be	AUX
ftr-479	1236	4	not	not	PART
ftr-479	1236	5	available	available	ADJ
ftr-479	1236	6	under	under	ADP
ftr-479	1236	7	an	an	DET
ftr-479	1236	8	accretion	accretion	NOUN
ftr-479	1236	9	tax	tax	NOUN
ftr-479	1236	10	and	and	CCONJ
ftr-479	1236	11	continuing	continue	VERB
ftr-479	1236	12	to	to	PART
ftr-479	1236	13	hold	hold	VERB
ftr-479	1236	14	the	the	DET
ftr-479	1236	15	shares	share	NOUN
ftr-479	1236	16	may	may	AUX
ftr-479	1236	17	be	be	AUX
ftr-479	1236	18	so	so	ADV
ftr-479	1236	19	comparatively	comparatively	ADV
ftr-479	1236	20	attractive	attractive	ADJ
ftr-479	1236	21	under	under	ADP
ftr-479	1236	22	nunn	nunn	PROPN
ftr-479	1236	23	-	-	PUNCT
ftr-479	1236	24	domenici	domenici	NOUN
ftr-479	1236	25	that	that	SCONJ
ftr-479	1236	26	it	it	PRON
ftr-479	1236	27	will	will	AUX
ftr-479	1236	28	be	be	AUX
ftr-479	1236	29	necessary	necessary	ADJ
ftr-479	1236	30	to	to	PART
ftr-479	1236	31	give	give	VERB
ftr-479	1236	32	a	a	DET
ftr-479	1236	33	the	the	DET
ftr-479	1236	34	contribution	contribution	NOUN
ftr-479	1236	35	credit	credit	NOUN
ftr-479	1236	36	with	with	ADP
ftr-479	1236	37	respect	respect	NOUN
ftr-479	1236	38	[	[	X
ftr-479	1236	39	vol	vol	NOUN
ftr-479	1236	40	2:7	2:7	NUM
ftr-479	1236	41	scoping	scope	VERB
ftr-479	1236	42	out	out	ADP
ftr-479	1236	43	the	the	DET
ftr-479	1236	44	uncertain	uncertain	ADJ
ftr-479	1236	45	simplification	simplification	NOUN
ftr-479	1236	46	effects	effect	NOUN
ftr-479	1236	47	is	be	AUX
ftr-479	1236	48	denied	deny	VERB
ftr-479	1236	49	with	with	ADP
ftr-479	1236	50	respect	respect	NOUN
ftr-479	1236	51	to	to	ADP
ftr-479	1236	52	a	a	DET
ftr-479	1236	53	charitable	charitable	ADJ
ftr-479	1236	54	donor	donor	NOUN
ftr-479	1236	55	's	's	PART
ftr-479	1236	56	original	original	ADJ
ftr-479	1236	57	cost	cost	NOUN
ftr-479	1236	58	,	,	PUNCT
ftr-479	1236	59	taxpayers	taxpayer	NOUN
ftr-479	1236	60	will	will	AUX
ftr-479	1236	61	effectively	effectively	ADV
ftr-479	1236	62	be	be	AUX
ftr-479	1236	63	required	require	VERB
ftr-479	1236	64	to	to	PART
ftr-479	1236	65	maintain	maintain	VERB
ftr-479	1236	66	records	record	NOUN
ftr-479	1236	67	of	of	ADP
ftr-479	1236	68	the	the	DET
ftr-479	1236	69	costs	cost	NOUN
ftr-479	1236	70	of	of	ADP
ftr-479	1236	71	all	all	DET
ftr-479	1236	72	investments	investment	NOUN
ftr-479	1236	73	,	,	PUNCT
ftr-479	1236	74	even	even	ADV
ftr-479	1236	75	though	though	SCONJ
ftr-479	1236	76	the	the	DET
ftr-479	1236	77	consumed	consume	VERB
ftr-479	1236	78	income	income	NOUN
ftr-479	1236	79	tax	tax	NOUN
ftr-479	1236	80	is	be	AUX
ftr-479	1236	81	supposed	suppose	VERB
ftr-479	1236	82	to	to	PART
ftr-479	1236	83	dispense	dispense	VERB
ftr-479	1236	84	with	with	ADP
ftr-479	1236	85	the	the	DET
ftr-479	1236	86	cost	cost	NOUN
ftr-479	1236	87	basis	basis	NOUN
ftr-479	1236	88	concept	concept	NOUN
ftr-479	1236	89	.	.	PUNCT
ftr-479	1237	1	on	on	ADP
ftr-479	1237	2	the	the	DET
ftr-479	1237	3	other	other	ADJ
ftr-479	1237	4	hand	hand	NOUN
ftr-479	1237	5	,	,	PUNCT
ftr-479	1237	6	if	if	SCONJ
ftr-479	1237	7	a	a	PRON
ftr-479	1237	8	is	be	AUX
ftr-479	1237	9	allowed	allow	VERB
ftr-479	1237	10	the	the	DET
ftr-479	1237	11	credit	credit	NOUN
ftr-479	1237	12	with	with	ADP
ftr-479	1237	13	respect	respect	NOUN
ftr-479	1237	14	to	to	ADP
ftr-479	1237	15	the	the	DET
ftr-479	1237	16	cost	cost	NOUN
ftr-479	1237	17	of	of	ADP
ftr-479	1237	18	old	old	ADJ
ftr-479	1237	19	and	and	CCONJ
ftr-479	1237	20	cold	cold	ADJ
ftr-479	1237	21	stock	stock	NOUN
ftr-479	1237	22	(	(	PUNCT
ftr-479	1237	23	example	example	NOUN
ftr-479	1237	24	5	5	NUM
ftr-479	1237	25	)	)	PUNCT
ftr-479	1237	26	but	but	CCONJ
ftr-479	1237	27	not	not	PART
ftr-479	1237	28	the	the	DET
ftr-479	1237	29	cost	cost	NOUN
ftr-479	1237	30	of	of	ADP
ftr-479	1237	31	newly	newly	ADV
ftr-479	1237	32	acquired	acquire	VERB
ftr-479	1237	33	stock	stock	NOUN
ftr-479	1237	34	(	(	PUNCT
ftr-479	1237	35	example	example	NOUN
ftr-479	1237	36	4	4	NUM
ftr-479	1237	37	)	)	PUNCT
ftr-479	1237	38	,	,	PUNCT
ftr-479	1237	39	the	the	DET
ftr-479	1237	40	drafters	drafter	NOUN
ftr-479	1237	41	will	will	AUX
ftr-479	1237	42	have	have	VERB
ftr-479	1237	43	the	the	DET
ftr-479	1237	44	difficult	difficult	ADJ
ftr-479	1237	45	problem	problem	NOUN
ftr-479	1237	46	of	of	ADP
ftr-479	1237	47	drawing	draw	VERB
ftr-479	1237	48	the	the	DET
ftr-479	1237	49	dividing	dividing	NOUN
ftr-479	1237	50	line	line	NOUN
ftr-479	1237	51	between	between	ADP
ftr-479	1237	52	examples	example	NOUN
ftr-479	1237	53	4	4	NUM
ftr-479	1237	54	and	and	CCONJ
ftr-479	1237	55	5	5	NUM
ftr-479	1237	56	.	.	PUNCT
ftr-479	1238	1	if	if	SCONJ
ftr-479	1238	2	the	the	DET
ftr-479	1238	3	distinction	distinction	NOUN
ftr-479	1238	4	is	be	AUX
ftr-479	1238	5	made	make	VERB
ftr-479	1238	6	by	by	ADP
ftr-479	1238	7	an	an	DET
ftr-479	1238	8	intent	intent	NOUN
ftr-479	1238	9	test	test	NOUN
ftr-479	1238	10	(	(	PUNCT
ftr-479	1238	11	a	a	PRON
ftr-479	1238	12	bought	buy	VERB
ftr-479	1238	13	the	the	DET
ftr-479	1238	14	stock	stock	NOUN
ftr-479	1238	15	in	in	ADP
ftr-479	1238	16	example	example	NOUN
ftr-479	1238	17	4	4	NUM
ftr-479	1238	18	for	for	ADP
ftr-479	1238	19	the	the	DET
ftr-479	1238	20	purpose	purpose	NOUN
ftr-479	1238	21	of	of	ADP
ftr-479	1238	22	giving	give	VERB
ftr-479	1238	23	it	it	PRON
ftr-479	1238	24	to	to	ADP
ftr-479	1238	25	a	a	DET
ftr-479	1238	26	charity	charity	NOUN
ftr-479	1238	27	but	but	CCONJ
ftr-479	1238	28	bought	buy	VERB
ftr-479	1238	29	the	the	DET
ftr-479	1238	30	stock	stock	NOUN
ftr-479	1238	31	in	in	ADP
ftr-479	1238	32	example	example	NOUN
ftr-479	1238	33	5	5	NUM
ftr-479	1238	34	as	as	ADP
ftr-479	1238	35	an	an	DET
ftr-479	1238	36	investment	investment	NOUN
ftr-479	1238	37	)	)	PUNCT
ftr-479	1238	38	,	,	PUNCT
ftr-479	1238	39	taxpayers	taxpayer	NOUN
ftr-479	1238	40	and	and	CCONJ
ftr-479	1238	41	the	the	DET
ftr-479	1238	42	irs	irs	PROPN
ftr-479	1238	43	will	will	AUX
ftr-479	1238	44	have	have	VERB
ftr-479	1238	45	to	to	PART
ftr-479	1238	46	deal	deal	VERB
ftr-479	1238	47	with	with	ADP
ftr-479	1238	48	an	an	DET
ftr-479	1238	49	uncertain	uncertain	ADJ
ftr-479	1238	50	,	,	PUNCT
ftr-479	1238	51	fact	fact	NOUN
ftr-479	1238	52	sensitive	sensitive	ADJ
ftr-479	1238	53	issue	issue	NOUN
ftr-479	1238	54	.	.	PUNCT
ftr-479	1239	1	if	if	SCONJ
ftr-479	1239	2	,	,	PUNCT
ftr-479	1239	3	alternatively	alternatively	ADV
ftr-479	1239	4	,	,	PUNCT
ftr-479	1239	5	the	the	DET
ftr-479	1239	6	drafters	drafter	NOUN
ftr-479	1239	7	use	use	VERB
ftr-479	1239	8	an	an	DET
ftr-479	1239	9	arbitrary	arbitrary	ADJ
ftr-479	1239	10	holding	holding	NOUN
ftr-479	1239	11	-	-	PUNCT
ftr-479	1239	12	period	period	NOUN
ftr-479	1239	13	rule	rule	NOUN
ftr-479	1239	14	to	to	PART
ftr-479	1239	15	distinguish	distinguish	VERB
ftr-479	1239	16	examples	example	NOUN
ftr-479	1239	17	4	4	NUM
ftr-479	1239	18	and	and	CCONJ
ftr-479	1239	19	5	5	NUM
ftr-479	1239	20	,	,	PUNCT
ftr-479	1239	21	a	a	PRON
ftr-479	1239	22	will	will	AUX
ftr-479	1239	23	have	have	VERB
ftr-479	1239	24	to	to	PART
ftr-479	1239	25	maintain	maintain	VERB
ftr-479	1239	26	holding	hold	VERB
ftr-479	1239	27	period	period	NOUN
ftr-479	1239	28	records	record	NOUN
ftr-479	1239	29	for	for	ADP
ftr-479	1239	30	her	her	PRON
ftr-479	1239	31	various	various	ADJ
ftr-479	1239	32	blocks	block	NOUN
ftr-479	1239	33	of	of	ADP
ftr-479	1239	34	investment	investment	NOUN
ftr-479	1239	35	shares	share	NOUN
ftr-479	1239	36	,	,	PUNCT
ftr-479	1239	37	and	and	CCONJ
ftr-479	1239	38	there	there	PRON
ftr-479	1239	39	will	will	AUX
ftr-479	1239	40	surely	surely	ADV
ftr-479	1239	41	be	be	AUX
ftr-479	1239	42	rules	rule	NOUN
ftr-479	1239	43	that	that	PRON
ftr-479	1239	44	allow	allow	VERB
ftr-479	1239	45	a	a	PRON
ftr-479	1239	46	to	to	PART
ftr-479	1239	47	tack	tack	VERB
ftr-479	1239	48	the	the	DET
ftr-479	1239	49	holding	hold	VERB
ftr-479	1239	50	period	period	NOUN
ftr-479	1239	51	of	of	ADP
ftr-479	1239	52	old	old	ADJ
ftr-479	1239	53	shares	share	NOUN
ftr-479	1239	54	onto	onto	ADP
ftr-479	1239	55	new	new	ADJ
ftr-479	1239	56	shares	share	NOUN
ftr-479	1239	57	if	if	SCONJ
ftr-479	1239	58	she	she	PRON
ftr-479	1239	59	can	can	AUX
ftr-479	1239	60	trace	trace	VERB
ftr-479	1239	61	the	the	DET
ftr-479	1239	62	old	old	ADJ
ftr-479	1239	63	to	to	ADP
ftr-479	1239	64	the	the	DET
ftr-479	1239	65	new	new	ADJ
ftr-479	1239	66	.	.	PUNCT
ftr-479	1240	1	in	in	ADP
ftr-479	1240	2	short	short	ADJ
ftr-479	1240	3	,	,	PUNCT
ftr-479	1240	4	regardless	regardless	ADV
ftr-479	1240	5	of	of	ADP
ftr-479	1240	6	how	how	SCONJ
ftr-479	1240	7	this	this	DET
ftr-479	1240	8	issue	issue	NOUN
ftr-479	1240	9	is	be	AUX
ftr-479	1240	10	resolved	resolve	VERB
ftr-479	1240	11	,	,	PUNCT
ftr-479	1240	12	the	the	DET
ftr-479	1240	13	result	result	NOUN
ftr-479	1240	14	will	will	AUX
ftr-479	1240	15	be	be	AUX
ftr-479	1240	16	complex	complex	ADJ
ftr-479	1240	17	.	.	PUNCT
ftr-479	1241	1	in	in	ADP
ftr-479	1241	2	addition	addition	NOUN
ftr-479	1241	3	,	,	PUNCT
ftr-479	1241	4	most	most	ADJ
ftr-479	1241	5	of	of	ADP
ftr-479	1241	6	the	the	DET
ftr-479	1241	7	percentage	percentage	NOUN
ftr-479	1241	8	-	-	PUNCT
ftr-479	1241	9	limitation	limitation	NOUN
ftr-479	1241	10	paraphernalia	paraphernalia	NOUN
ftr-479	1241	11	of	of	ADP
ftr-479	1241	12	present	present	ADJ
ftr-479	1241	13	section	section	NOUN
ftr-479	1241	14	170(b	170(b	PROPN
ftr-479	1241	15	)	)	PUNCT
ftr-479	1241	16	will	will	AUX
ftr-479	1241	17	probably	probably	ADV
ftr-479	1241	18	be	be	AUX
ftr-479	1241	19	retained	retain	VERB
ftr-479	1241	20	under	under	ADP
ftr-479	1241	21	the	the	DET
ftr-479	1241	22	charitable	charitable	ADJ
ftr-479	1241	23	contribution	contribution	NOUN
ftr-479	1241	24	credit	credit	NOUN
ftr-479	1241	25	,	,	PUNCT
ftr-479	1241	26	and	and	CCONJ
ftr-479	1241	27	the	the	DET
ftr-479	1241	28	credit	credit	NOUN
ftr-479	1241	29	will	will	AUX
ftr-479	1241	30	surely	surely	ADV
ftr-479	1241	31	be	be	AUX
ftr-479	1241	32	reserved	reserve	VERB
ftr-479	1241	33	for	for	ADP
ftr-479	1241	34	gifts	gift	NOUN
ftr-479	1241	35	to	to	ADP
ftr-479	1241	36	organizations	organization	NOUN
ftr-479	1241	37	satisfying	satisfy	VERB
ftr-479	1241	38	criteria	criterion	NOUN
ftr-479	1241	39	which	which	PRON
ftr-479	1241	40	ensure	ensure	VERB
ftr-479	1241	41	that	that	SCONJ
ftr-479	1241	42	contributions	contribution	NOUN
ftr-479	1241	43	to	to	ADP
ftr-479	1241	44	them	they	PRON
ftr-479	1241	45	will	will	AUX
ftr-479	1241	46	further	far	ADV
ftr-479	1241	47	approved	approve	VERB
ftr-479	1241	48	charitable	charitable	ADJ
ftr-479	1241	49	purposes	purpose	NOUN
ftr-479	1241	50	.	.	PUNCT
ftr-479	1242	1	these	these	DET
ftr-479	1242	2	rules	rule	NOUN
ftr-479	1242	3	will	will	AUX
ftr-479	1242	4	probably	probably	ADV
ftr-479	1242	5	require	require	VERB
ftr-479	1242	6	the	the	DET
ftr-479	1242	7	persistence	persistence	NOUN
ftr-479	1242	8	of	of	ADP
ftr-479	1242	9	provisions	provision	NOUN
ftr-479	1242	10	like	like	ADP
ftr-479	1242	11	the	the	DET
ftr-479	1242	12	private	private	ADJ
ftr-479	1242	13	foundation	foundation	NOUN
ftr-479	1242	14	rules	rule	NOUN
ftr-479	1242	15	.	.	PUNCT
ftr-479	1243	1	furthermore	furthermore	ADV
ftr-479	1243	2	,	,	PUNCT
ftr-479	1243	3	nunn	nunn	PROPN
ftr-479	1243	4	and	and	CCONJ
ftr-479	1243	5	domenici	domenici	PROPN
ftr-479	1243	6	have	have	AUX
ftr-479	1243	7	stated	state	VERB
ftr-479	1243	8	that	that	SCONJ
ftr-479	1243	9	charities	charity	NOUN
ftr-479	1243	10	will	will	AUX
ftr-479	1243	11	be	be	AUX
ftr-479	1243	12	exempt	exempt	ADJ
ftr-479	1243	13	from	from	ADP
ftr-479	1243	14	the	the	DET
ftr-479	1243	15	nunn	nunn	PROPN
ftr-479	1243	16	-	-	PUNCT
ftr-479	1243	17	domenici	domenici	PROPN
ftr-479	1243	18	vat,2	vat,2	NOUN
ftr-479	1243	19	'	'	PUNCT
ftr-479	1243	20	suggesting	suggest	VERB
ftr-479	1243	21	a	a	DET
ftr-479	1243	22	strong	strong	ADJ
ftr-479	1243	23	likelihood	likelihood	NOUN
ftr-479	1243	24	that	that	SCONJ
ftr-479	1243	25	section	section	NOUN
ftr-479	1243	26	501	501	NUM
ftr-479	1243	27	-	-	PUNCT
ftr-479	1243	28	type	type	NOUN
ftr-479	1243	29	criteria	criterion	NOUN
ftr-479	1243	30	will	will	AUX
ftr-479	1243	31	also	also	ADV
ftr-479	1243	32	be	be	AUX
ftr-479	1243	33	used	use	VERB
ftr-479	1243	34	to	to	PART
ftr-479	1243	35	determine	determine	VERB
ftr-479	1243	36	eligibility	eligibility	NOUN
ftr-479	1243	37	for	for	ADP
ftr-479	1243	38	the	the	DET
ftr-479	1243	39	vat	vat	NOUN
ftr-479	1243	40	exemption	exemption	NOUN
ftr-479	1243	41	.	.	PUNCT
ftr-479	1244	1	nunn	nunn	PROPN
ftr-479	1244	2	and	and	CCONJ
ftr-479	1244	3	domenici	domenici	PROPN
ftr-479	1244	4	have	have	AUX
ftr-479	1244	5	also	also	ADV
ftr-479	1244	6	stated	state	VERB
ftr-479	1244	7	that	that	SCONJ
ftr-479	1244	8	under	under	ADP
ftr-479	1244	9	their	their	PRON
ftr-479	1244	10	approach	approach	NOUN
ftr-479	1244	11	for	for	ADP
ftr-479	1244	12	tax	tax	NOUN
ftr-479	1244	13	-	-	PUNCT
ftr-479	1244	14	exempt	exempt	ADJ
ftr-479	1244	15	organizations	organization	NOUN
ftr-479	1244	16	,	,	PUNCT
ftr-479	1244	17	unrelated	unrelated	ADJ
ftr-479	1244	18	business	business	NOUN
ftr-479	1244	19	income	income	NOUN
ftr-479	1244	20	tax	tax	NOUN
ftr-479	1244	21	issues	issue	NOUN
ftr-479	1244	22	will	will	AUX
ftr-479	1244	23	continue	continue	VERB
ftr-479	1244	24	to	to	PART
ftr-479	1244	25	be	be	AUX
ftr-479	1244	26	a	a	DET
ftr-479	1244	27	source	source	NOUN
ftr-479	1244	28	of	of	ADP
ftr-479	1244	29	complexity	complexity	NOUN
ftr-479	1244	30	.	.	PUNCT
ftr-479	1245	1	24	24	NUM
ftr-479	1245	2	'	'	PUNCT
ftr-479	1245	3	thus	thus	ADV
ftr-479	1245	4	,	,	PUNCT
ftr-479	1245	5	their	their	PRON
ftr-479	1245	6	plan	plan	NOUN
ftr-479	1245	7	does	do	AUX
ftr-479	1245	8	not	not	PART
ftr-479	1245	9	seem	seem	VERB
ftr-479	1245	10	to	to	PART
ftr-479	1245	11	threaten	threaten	VERB
ftr-479	1245	12	the	the	DET
ftr-479	1245	13	continued	continue	VERB
ftr-479	1245	14	employment	employment	NOUN
ftr-479	1245	15	of	of	ADP
ftr-479	1245	16	lawyers	lawyer	NOUN
ftr-479	1245	17	and	and	CCONJ
ftr-479	1245	18	accountants	accountant	NOUN
ftr-479	1245	19	who	who	PRON
ftr-479	1245	20	specialize	specialize	VERB
ftr-479	1245	21	in	in	ADP
ftr-479	1245	22	exempt	exempt	ADJ
ftr-479	1245	23	organizations	organization	NOUN
ftr-479	1245	24	issues	issue	NOUN
ftr-479	1245	25	.	.	PUNCT
ftr-479	1246	1	13	13	NUM
ftr-479	1246	2	.	.	X
ftr-479	1247	1	accotiwdating	accotiwdate	VERB
ftr-479	1247	2	lowand	lowand	ADJ
ftr-479	1247	3	middle	middle	ADJ
ftr-479	1247	4	-	-	PUNCT
ftr-479	1247	5	income	income	NOUN
ftr-479	1247	6	taxpayers.-the	taxpayers.-the	DET
ftr-479	1247	7	nunndominici	nunndominici	ADJ
ftr-479	1247	8	proposal	proposal	NOUN
ftr-479	1247	9	includes	include	VERB
ftr-479	1247	10	a	a	DET
ftr-479	1247	11	family	family	NOUN
ftr-479	1247	12	living	living	NOUN
ftr-479	1247	13	allowance	allowance	NOUN
ftr-479	1247	14	,	,	PUNCT
ftr-479	1247	15	varying	vary	VERB
ftr-479	1247	16	with	with	ADP
ftr-479	1247	17	family	family	NOUN
ftr-479	1247	18	size	size	NOUN
ftr-479	1247	19	,	,	PUNCT
ftr-479	1247	20	that	that	PRON
ftr-479	1247	21	would	would	AUX
ftr-479	1247	22	combine	combine	VERB
ftr-479	1247	23	and	and	CCONJ
ftr-479	1247	24	enlarge	enlarge	VERB
ftr-479	1247	25	the	the	DET
ftr-479	1247	26	standard	standard	ADJ
ftr-479	1247	27	deduction	deduction	NOUN
ftr-479	1247	28	and	and	CCONJ
ftr-479	1247	29	the	the	DET
ftr-479	1247	30	personal	personal	ADJ
ftr-479	1247	31	and	and	CCONJ
ftr-479	1247	32	dependent	dependent	ADJ
ftr-479	1247	33	exemptions	exemption	NOUN
ftr-479	1247	34	of	of	ADP
ftr-479	1247	35	present	present	ADJ
ftr-479	1247	36	law.242	law.242	NOUN
ftr-479	1247	37	this	this	DET
ftr-479	1247	38	allowance	allowance	NOUN
ftr-479	1247	39	would	would	AUX
ftr-479	1247	40	apparently	apparently	ADV
ftr-479	1247	41	not	not	PART
ftr-479	1247	42	be	be	AUX
ftr-479	1247	43	subject	subject	ADJ
ftr-479	1247	44	to	to	ADP
ftr-479	1247	45	a	a	DET
ftr-479	1247	46	phaseout	phaseout	NOUN
ftr-479	1247	47	.	.	PUNCT
ftr-479	1248	1	its	its	PRON
ftr-479	1248	2	adoption	adoption	NOUN
ftr-479	1248	3	would	would	AUX
ftr-479	1248	4	be	be	AUX
ftr-479	1248	5	a	a	DET
ftr-479	1248	6	simplifying	simplifying	NOUN
ftr-479	1248	7	to	to	ADP
ftr-479	1248	8	her	her	PRON
ftr-479	1248	9	$	$	SYM
ftr-479	1248	10	100	100	NUM
ftr-479	1248	11	cost	cost	NOUN
ftr-479	1248	12	as	as	ADP
ftr-479	1248	13	a	a	DET
ftr-479	1248	14	donation	donation	NOUN
ftr-479	1248	15	incentive	incentive	NOUN
ftr-479	1248	16	.	.	PUNCT
ftr-479	1249	1	240	240	NUM
ftr-479	1249	2	.	.	PUNCT
ftr-479	1249	3	unamerican	unamerican	ADJ
ftr-479	1249	4	spirit	spirit	PROPN
ftr-479	1249	5	,	,	PUNCT
ftr-479	1249	6	supra	supra	PROPN
ftr-479	1249	7	note	note	PROPN
ftr-479	1249	8	138	138	NUM
ftr-479	1249	9	,	,	PUNCT
ftr-479	1249	10	at	at	ADP
ftr-479	1249	11	311	311	NUM
ftr-479	1249	12	.	.	PUNCT
ftr-479	1250	1	241	241	X
ftr-479	1250	2	.	.	PUNCT
ftr-479	1251	1	i	i	PRON
ftr-479	1251	2	d.	d.	PROPN
ftr-479	1251	3	242	242	NUM
ftr-479	1251	4	.	.	PUNCT
ftr-479	1252	1	unamerican	unamerican	ADJ
ftr-479	1252	2	spirit	spirit	PROPN
ftr-479	1252	3	,	,	PUNCT
ftr-479	1252	4	supra	supra	PROPN
ftr-479	1252	5	note	note	PROPN
ftr-479	1252	6	138	138	NUM
ftr-479	1252	7	,	,	PUNCT
ftr-479	1252	8	at	at	ADP
ftr-479	1252	9	295	295	NUM
ftr-479	1252	10	.	.	PUNCT
ftr-479	1252	11	19951	19951	NUM
ftr-479	1252	12	florida	florida	PROPN
ftr-479	1252	13	tax	tax	NOUN
ftr-479	1252	14	review	review	NOUN
ftr-479	1252	15	measure	measure	NOUN
ftr-479	1252	16	if	if	SCONJ
ftr-479	1252	17	it	it	PRON
ftr-479	1252	18	eliminates	eliminate	VERB
ftr-479	1252	19	the	the	DET
ftr-479	1252	20	personal	personal	ADJ
ftr-479	1252	21	and	and	CCONJ
ftr-479	1252	22	dependent	dependent	ADJ
ftr-479	1252	23	exemption	exemption	NOUN
ftr-479	1252	24	phaseout	phaseout	NOUN
ftr-479	1252	25	of	of	ADP
ftr-479	1252	26	current	current	ADJ
ftr-479	1252	27	law.243	law.243	NOUN
ftr-479	1252	28	the	the	DET
ftr-479	1252	29	nunn	nunn	PROPN
ftr-479	1252	30	-	-	PUNCT
ftr-479	1252	31	domenici	domenici	PROPN
ftr-479	1252	32	plan	plan	NOUN
ftr-479	1252	33	also	also	ADV
ftr-479	1252	34	includes	include	VERB
ftr-479	1252	35	both	both	PRON
ftr-479	1252	36	an	an	DET
ftr-479	1252	37	equivalent	equivalent	NOUN
ftr-479	1252	38	of	of	ADP
ftr-479	1252	39	the	the	DET
ftr-479	1252	40	present	present	ADJ
ftr-479	1252	41	earned	earn	VERB
ftr-479	1252	42	income	income	NOUN
ftr-479	1252	43	tax	tax	NOUN
ftr-479	1252	44	credit	credit	NOUN
ftr-479	1252	45	and	and	CCONJ
ftr-479	1252	46	a	a	DET
ftr-479	1252	47	new	new	ADJ
ftr-479	1252	48	refundable	refundable	ADJ
ftr-479	1252	49	credit	credit	NOUN
ftr-479	1252	50	for	for	ADP
ftr-479	1252	51	part	part	NOUN
ftr-479	1252	52	of	of	ADP
ftr-479	1252	53	the	the	DET
ftr-479	1252	54	federal	federal	ADJ
ftr-479	1252	55	payroll	payroll	NOUN
ftr-479	1252	56	taxes	taxis	NOUN
ftr-479	1252	57	paid	pay	VERB
ftr-479	1252	58	by	by	ADP
ftr-479	1252	59	employees.2	employees.2	NOUN
ftr-479	1252	60	'	'	PUNCT
ftr-479	1252	61	although	although	SCONJ
ftr-479	1252	62	the	the	DET
ftr-479	1252	63	documents	document	NOUN
ftr-479	1252	64	describing	describe	VERB
ftr-479	1252	65	the	the	DET
ftr-479	1252	66	proposal	proposal	NOUN
ftr-479	1252	67	do	do	AUX
ftr-479	1252	68	not	not	PART
ftr-479	1252	69	mention	mention	VERB
ftr-479	1252	70	a	a	DET
ftr-479	1252	71	phaseout	phaseout	NOUN
ftr-479	1252	72	for	for	ADP
ftr-479	1252	73	the	the	DET
ftr-479	1252	74	earned	earn	VERB
ftr-479	1252	75	income	income	NOUN
ftr-479	1252	76	tax	tax	NOUN
ftr-479	1252	77	credit	credit	NOUN
ftr-479	1252	78	,	,	PUNCT
ftr-479	1252	79	a	a	DET
ftr-479	1252	80	phaseout	phaseout	NOUN
ftr-479	1252	81	would	would	AUX
ftr-479	1252	82	probably	probably	ADV
ftr-479	1252	83	be	be	AUX
ftr-479	1252	84	employed	employ	VERB
ftr-479	1252	85	since	since	SCONJ
ftr-479	1252	86	the	the	DET
ftr-479	1252	87	credit	credit	NOUN
ftr-479	1252	88	is	be	AUX
ftr-479	1252	89	intended	intend	VERB
ftr-479	1252	90	to	to	PART
ftr-479	1252	91	"	"	PUNCT
ftr-479	1252	92	accomplish	accomplish	VERB
ftr-479	1252	93	the	the	DET
ftr-479	1252	94	same	same	ADJ
ftr-479	1252	95	objectives	objective	NOUN
ftr-479	1252	96	as	as	ADP
ftr-479	1252	97	the	the	DET
ftr-479	1252	98	current	current	ADJ
ftr-479	1252	99	eitc	eitc	NOUN
ftr-479	1252	100	.	.	PUNCT
ftr-479	1253	1	,	,	PUNCT
ftr-479	1253	2	'	'	PROPN
ftr-479	1253	3	245	245	NUM
ftr-479	1253	4	nunn	nunn	NOUN
ftr-479	1253	5	and	and	CCONJ
ftr-479	1253	6	domenici	domenici	PROPN
ftr-479	1253	7	have	have	AUX
ftr-479	1253	8	stated	state	VERB
ftr-479	1253	9	that	that	SCONJ
ftr-479	1253	10	the	the	DET
ftr-479	1253	11	payroll	payroll	NOUN
ftr-479	1253	12	tax	tax	NOUN
ftr-479	1253	13	credit	credit	NOUN
ftr-479	1253	14	would	would	AUX
ftr-479	1253	15	contain	contain	VERB
ftr-479	1253	16	a	a	DET
ftr-479	1253	17	phaseout	phaseout	NOUN
ftr-479	1253	18	beginning	begin	VERB
ftr-479	1253	19	at	at	ADP
ftr-479	1253	20	$	$	SYM
ftr-479	1253	21	25,001	25,001	NUM
ftr-479	1253	22	of	of	ADP
ftr-479	1253	23	income.246	income.246	PROPN
ftr-479	1253	24	the	the	DET
ftr-479	1253	25	phaseout	phaseout	NOUN
ftr-479	1253	26	of	of	ADP
ftr-479	1253	27	the	the	DET
ftr-479	1253	28	earned	earn	VERB
ftr-479	1253	29	income	income	NOUN
ftr-479	1253	30	tax	tax	NOUN
ftr-479	1253	31	credit	credit	NOUN
ftr-479	1253	32	will	will	AUX
ftr-479	1253	33	probably	probably	ADV
ftr-479	1253	34	not	not	PART
ftr-479	1253	35	increase	increase	VERB
ftr-479	1253	36	complexity	complexity	NOUN
ftr-479	1253	37	over	over	ADP
ftr-479	1253	38	present	present	ADJ
ftr-479	1253	39	law	law	NOUN
ftr-479	1253	40	,	,	PUNCT
ftr-479	1253	41	but	but	CCONJ
ftr-479	1253	42	it	it	PRON
ftr-479	1253	43	erodes	erode	VERB
ftr-479	1253	44	the	the	DET
ftr-479	1253	45	simplification	simplification	NOUN
ftr-479	1253	46	gains	gain	NOUN
ftr-479	1253	47	of	of	ADP
ftr-479	1253	48	a	a	DET
ftr-479	1253	49	consumed	consume	VERB
ftr-479	1253	50	income	income	NOUN
ftr-479	1253	51	tax	tax	NOUN
ftr-479	1253	52	,	,	PUNCT
ftr-479	1253	53	as	as	SCONJ
ftr-479	1253	54	does	do	VERB
ftr-479	1253	55	the	the	DET
ftr-479	1253	56	payroll	payroll	NOUN
ftr-479	1253	57	tax	tax	NOUN
ftr-479	1253	58	credit	credit	NOUN
ftr-479	1253	59	phaseout	phaseout	NOUN
ftr-479	1253	60	.	.	PUNCT
ftr-479	1254	1	moreover	moreover	ADV
ftr-479	1254	2	,	,	PUNCT
ftr-479	1254	3	the	the	DET
ftr-479	1254	4	complexity	complexity	NOUN
ftr-479	1254	5	would	would	AUX
ftr-479	1254	6	increase	increase	VERB
ftr-479	1254	7	substantially	substantially	ADV
ftr-479	1254	8	if	if	SCONJ
ftr-479	1254	9	the	the	DET
ftr-479	1254	10	two	two	NUM
ftr-479	1254	11	phaseout	phaseout	NOUN
ftr-479	1254	12	mechanisms	mechanism	NOUN
ftr-479	1254	13	employ	employ	VERB
ftr-479	1254	14	separate	separate	ADJ
ftr-479	1254	15	formulas	formula	NOUN
ftr-479	1254	16	,	,	PUNCT
ftr-479	1254	17	requiring	require	VERB
ftr-479	1254	18	two	two	NUM
ftr-479	1254	19	different	different	ADJ
ftr-479	1254	20	phaseout	phaseout	NOUN
ftr-479	1254	21	computations	computation	NOUN
ftr-479	1254	22	.	.	PUNCT
ftr-479	1255	1	in	in	ADP
ftr-479	1255	2	addition	addition	NOUN
ftr-479	1255	3	,	,	PUNCT
ftr-479	1255	4	many	many	ADJ
ftr-479	1255	5	taxpayers	taxpayer	NOUN
ftr-479	1255	6	dropped	drop	VERB
ftr-479	1255	7	out	out	ADP
ftr-479	1255	8	of	of	ADP
ftr-479	1255	9	the	the	DET
ftr-479	1255	10	consumed	consume	VERB
ftr-479	1255	11	income	income	NOUN
ftr-479	1255	12	tax	tax	NOUN
ftr-479	1255	13	system	system	NOUN
ftr-479	1255	14	by	by	ADP
ftr-479	1255	15	the	the	DET
ftr-479	1255	16	family	family	NOUN
ftr-479	1255	17	living	living	NOUN
ftr-479	1255	18	allowance	allowance	NOUN
ftr-479	1255	19	will	will	AUX
ftr-479	1255	20	find	find	VERB
ftr-479	1255	21	that	that	SCONJ
ftr-479	1255	22	they	they	PRON
ftr-479	1255	23	have	have	VERB
ftr-479	1255	24	to	to	PART
ftr-479	1255	25	file	file	VERB
ftr-479	1255	26	returns	return	NOUN
ftr-479	1255	27	to	to	PART
ftr-479	1255	28	get	get	VERB
ftr-479	1255	29	refunds	refund	NOUN
ftr-479	1255	30	of	of	ADP
ftr-479	1255	31	the	the	DET
ftr-479	1255	32	earned	earn	VERB
ftr-479	1255	33	income	income	NOUN
ftr-479	1255	34	and	and	CCONJ
ftr-479	1255	35	payroll	payroll	NOUN
ftr-479	1255	36	tax	tax	NOUN
ftr-479	1255	37	credits	credit	NOUN
ftr-479	1255	38	.	.	PUNCT
ftr-479	1256	1	for	for	ADP
ftr-479	1256	2	these	these	DET
ftr-479	1256	3	taxpayers	taxpayer	NOUN
ftr-479	1256	4	,	,	PUNCT
ftr-479	1256	5	the	the	DET
ftr-479	1256	6	credits	credit	NOUN
ftr-479	1256	7	detract	detract	VERB
ftr-479	1256	8	from	from	ADP
ftr-479	1256	9	the	the	DET
ftr-479	1256	10	simplification	simplification	NOUN
ftr-479	1256	11	brought	bring	VERB
ftr-479	1256	12	about	about	ADP
ftr-479	1256	13	by	by	ADP
ftr-479	1256	14	the	the	DET
ftr-479	1256	15	family	family	NOUN
ftr-479	1256	16	living	living	NOUN
ftr-479	1256	17	allowance	allowance	NOUN
ftr-479	1256	18	.	.	PUNCT
ftr-479	1257	1	to	to	PART
ftr-479	1257	2	assist	assist	VERB
ftr-479	1257	3	working	work	VERB
ftr-479	1257	4	parents	parent	NOUN
ftr-479	1257	5	,	,	PUNCT
ftr-479	1257	6	congress	congress	PROPN
ftr-479	1257	7	is	be	AUX
ftr-479	1257	8	likely	likely	ADJ
ftr-479	1257	9	to	to	PART
ftr-479	1257	10	include	include	VERB
ftr-479	1257	11	a	a	DET
ftr-479	1257	12	child	child	NOUN
ftr-479	1257	13	-	-	PUNCT
ftr-479	1257	14	care	care	NOUN
ftr-479	1257	15	credit	credit	NOUN
ftr-479	1257	16	,	,	PUNCT
ftr-479	1257	17	with	with	ADP
ftr-479	1257	18	a	a	DET
ftr-479	1257	19	phaseout	phaseout	NOUN
ftr-479	1257	20	,	,	PUNCT
ftr-479	1257	21	in	in	ADP
ftr-479	1257	22	any	any	DET
ftr-479	1257	23	consumed	consume	VERB
ftr-479	1257	24	income	income	NOUN
ftr-479	1257	25	tax	tax	NOUN
ftr-479	1257	26	it	it	PRON
ftr-479	1257	27	might	might	AUX
ftr-479	1257	28	enact.247	enact.247	VERB
ftr-479	1257	29	there	there	PRON
ftr-479	1257	30	might	might	AUX
ftr-479	1257	31	also	also	ADV
ftr-479	1257	32	be	be	AUX
ftr-479	1257	33	a	a	DET
ftr-479	1257	34	phased	phase	VERB
ftr-479	1257	35	-	-	PUNCT
ftr-479	1257	36	out	out	ADP
ftr-479	1257	37	second	second	ADJ
ftr-479	1257	38	earner	earner	NOUN
ftr-479	1257	39	credit	credit	NOUN
ftr-479	1257	40	to	to	PART
ftr-479	1257	41	facilitate	facilitate	VERB
ftr-479	1257	42	participation	participation	NOUN
ftr-479	1257	43	of	of	ADP
ftr-479	1257	44	married	married	ADJ
ftr-479	1257	45	women	woman	NOUN
ftr-479	1257	46	in	in	ADP
ftr-479	1257	47	the	the	DET
ftr-479	1257	48	work	work	NOUN
ftr-479	1257	49	force	force	NOUN
ftr-479	1257	50	,	,	PUNCT
ftr-479	1257	51	regardless	regardless	ADV
ftr-479	1257	52	of	of	ADP
ftr-479	1257	53	whether	whether	SCONJ
ftr-479	1257	54	child	child	NOUN
ftr-479	1257	55	-	-	PUNCT
ftr-479	1257	56	care	care	NOUN
ftr-479	1257	57	is	be	AUX
ftr-479	1257	58	involved.248	involved.248	NUM
ftr-479	1257	59	these	these	PRON
ftr-479	1257	60	would	would	AUX
ftr-479	1257	61	be	be	AUX
ftr-479	1257	62	additional	additional	ADJ
ftr-479	1257	63	complicating	complicate	VERB
ftr-479	1257	64	features	feature	NOUN
ftr-479	1257	65	.	.	PUNCT
ftr-479	1258	1	14	14	NUM
ftr-479	1258	2	.	.	PUNCT
ftr-479	1259	1	qualified	qualified	ADJ
ftr-479	1259	2	retirement	retirement	NOUN
ftr-479	1259	3	plans.-under	plans.-under	NOUN
ftr-479	1259	4	the	the	DET
ftr-479	1259	5	nunn	nunn	PROPN
ftr-479	1259	6	-	-	PUNCT
ftr-479	1259	7	domenici	domenici	PROPN
ftr-479	1259	8	consumed	consume	VERB
ftr-479	1259	9	income	income	NOUN
ftr-479	1259	10	tax	tax	NOUN
ftr-479	1259	11	,	,	PUNCT
ftr-479	1259	12	employees	employee	NOUN
ftr-479	1259	13	would	would	AUX
ftr-479	1259	14	continue	continue	VERB
ftr-479	1259	15	to	to	PART
ftr-479	1259	16	defer	defer	VERB
ftr-479	1259	17	paying	pay	VERB
ftr-479	1259	18	tax	tax	NOUN
ftr-479	1259	19	on	on	ADP
ftr-479	1259	20	243	243	NUM
ftr-479	1259	21	.	.	PUNCT
ftr-479	1260	1	see	see	VERB
ftr-479	1260	2	irc	irc	PROPN
ftr-479	1260	3	§	§	PROPN
ftr-479	1260	4	151(d)(3	151(d)(3	NUM
ftr-479	1260	5	)	)	PUNCT
ftr-479	1260	6	.	.	PUNCT
ftr-479	1261	1	however	however	ADV
ftr-479	1261	2	,	,	PUNCT
ftr-479	1261	3	since	since	SCONJ
ftr-479	1261	4	the	the	DET
ftr-479	1261	5	allowance	allowance	NOUN
ftr-479	1261	6	would	would	AUX
ftr-479	1261	7	depend	depend	VERB
ftr-479	1261	8	on	on	ADP
ftr-479	1261	9	family	family	NOUN
ftr-479	1261	10	size	size	NOUN
ftr-479	1261	11	,	,	PUNCT
ftr-479	1261	12	a	a	DET
ftr-479	1261	13	definition	definition	NOUN
ftr-479	1261	14	of	of	ADP
ftr-479	1261	15	the	the	DET
ftr-479	1261	16	family	family	NOUN
ftr-479	1261	17	unit	unit	NOUN
ftr-479	1261	18	would	would	AUX
ftr-479	1261	19	be	be	AUX
ftr-479	1261	20	needed	need	VERB
ftr-479	1261	21	.	.	PUNCT
ftr-479	1262	1	furthermore	furthermore	ADV
ftr-479	1262	2	,	,	PUNCT
ftr-479	1262	3	the	the	DET
ftr-479	1262	4	family	family	NOUN
ftr-479	1262	5	living	living	NOUN
ftr-479	1262	6	allowance	allowance	NOUN
ftr-479	1262	7	would	would	AUX
ftr-479	1262	8	likely	likely	ADV
ftr-479	1262	9	mimic	mimic	VERB
ftr-479	1262	10	the	the	DET
ftr-479	1262	11	present	present	ADJ
ftr-479	1262	12	standard	standard	ADJ
ftr-479	1262	13	deduction	deduction	NOUN
ftr-479	1262	14	by	by	ADP
ftr-479	1262	15	differing	differ	VERB
ftr-479	1262	16	in	in	ADP
ftr-479	1262	17	amount	amount	NOUN
ftr-479	1262	18	for	for	ADP
ftr-479	1262	19	joint	joint	ADJ
ftr-479	1262	20	filers	filer	NOUN
ftr-479	1262	21	,	,	PUNCT
ftr-479	1262	22	marrieds	married	VERB
ftr-479	1262	23	filing	file	VERB
ftr-479	1262	24	separately	separately	ADV
ftr-479	1262	25	,	,	PUNCT
ftr-479	1262	26	surviving	survive	VERB
ftr-479	1262	27	spouses	spouse	NOUN
ftr-479	1262	28	,	,	PUNCT
ftr-479	1262	29	heads	head	NOUN
ftr-479	1262	30	of	of	ADP
ftr-479	1262	31	household	household	NOUN
ftr-479	1262	32	,	,	PUNCT
ftr-479	1262	33	and	and	CCONJ
ftr-479	1262	34	unmarried	unmarried	ADJ
ftr-479	1262	35	individuals	individual	NOUN
ftr-479	1262	36	,	,	PUNCT
ftr-479	1262	37	see	see	VERB
ftr-479	1262	38	§	§	PROPN
ftr-479	1262	39	63(b)(2	63(b)(2	NUM
ftr-479	1262	40	)	)	PUNCT
ftr-479	1262	41	,	,	PUNCT
ftr-479	1262	42	and	and	CCONJ
ftr-479	1262	43	perhaps	perhaps	ADV
ftr-479	1262	44	for	for	ADP
ftr-479	1262	45	the	the	DET
ftr-479	1262	46	elderly	elderly	ADJ
ftr-479	1262	47	and	and	CCONJ
ftr-479	1262	48	the	the	DET
ftr-479	1262	49	blind	blind	ADJ
ftr-479	1262	50	,	,	PUNCT
ftr-479	1262	51	see	see	VERB
ftr-479	1262	52	§	§	PROPN
ftr-479	1262	53	63(f	63(f	NUM
ftr-479	1262	54	)	)	PUNCT
ftr-479	1262	55	.	.	PUNCT
ftr-479	1263	1	the	the	DET
ftr-479	1263	2	rules	rule	NOUN
ftr-479	1263	3	required	require	VERB
ftr-479	1263	4	to	to	PART
ftr-479	1263	5	distinguish	distinguish	VERB
ftr-479	1263	6	between	between	ADP
ftr-479	1263	7	these	these	DET
ftr-479	1263	8	categories	category	NOUN
ftr-479	1263	9	will	will	AUX
ftr-479	1263	10	preserve	preserve	VERB
ftr-479	1263	11	the	the	DET
ftr-479	1263	12	corresponding	correspond	VERB
ftr-479	1263	13	complexities	complexity	NOUN
ftr-479	1263	14	of	of	ADP
ftr-479	1263	15	current	current	ADJ
ftr-479	1263	16	law	law	NOUN
ftr-479	1263	17	.	.	PUNCT
ftr-479	1264	1	244	244	NUM
ftr-479	1264	2	.	.	PUNCT
ftr-479	1265	1	unamerican	unamerican	ADJ
ftr-479	1265	2	spirit	spirit	PROPN
ftr-479	1265	3	,	,	PUNCT
ftr-479	1265	4	supra	supra	PROPN
ftr-479	1265	5	note	note	PROPN
ftr-479	1265	6	138	138	NUM
ftr-479	1265	7	,	,	PUNCT
ftr-479	1265	8	at	at	ADP
ftr-479	1265	9	296	296	NUM
ftr-479	1265	10	.	.	PUNCT
ftr-479	1266	1	245	245	NUM
ftr-479	1266	2	.	.	PUNCT
ftr-479	1267	1	i	i	PRON
ftr-479	1267	2	d.	d.	PROPN
ftr-479	1267	3	246	246	NUM
ftr-479	1267	4	.	.	PUNCT
ftr-479	1268	1	i	i	PRON
ftr-479	1268	2	d.	d.	PROPN
ftr-479	1268	3	247	247	NUM
ftr-479	1268	4	.	.	PUNCT
ftr-479	1269	1	see	see	VERB
ftr-479	1269	2	,	,	PUNCT
ftr-479	1269	3	e.g.	e.g.	ADV
ftr-479	1269	4	,	,	PUNCT
ftr-479	1269	5	irc	irc	PROPN
ftr-479	1269	6	§	§	PROPN
ftr-479	1269	7	21	21	NUM
ftr-479	1269	8	.	.	PUNCT
ftr-479	1269	9	248	248	NUM
ftr-479	1269	10	.	.	PUNCT
ftr-479	1270	1	see	see	VERB
ftr-479	1270	2	edward	edward	PROPN
ftr-479	1270	3	j.	j.	PROPN
ftr-479	1270	4	mccaffery	mccaffery	PROPN
ftr-479	1270	5	,	,	PUNCT
ftr-479	1270	6	taxation	taxation	NOUN
ftr-479	1270	7	and	and	CCONJ
ftr-479	1270	8	the	the	DET
ftr-479	1270	9	family	family	NOUN
ftr-479	1270	10	:	:	PUNCT
ftr-479	1270	11	a	a	DET
ftr-479	1270	12	fresh	fresh	ADJ
ftr-479	1270	13	look	look	NOUN
ftr-479	1270	14	at	at	ADP
ftr-479	1270	15	behavioral	behavioral	ADJ
ftr-479	1270	16	gender	gender	NOUN
ftr-479	1270	17	biases	bias	NOUN
ftr-479	1270	18	in	in	ADP
ftr-479	1270	19	the	the	DET
ftr-479	1270	20	code	code	NOUN
ftr-479	1270	21	,	,	PUNCT
ftr-479	1270	22	40	40	NUM
ftr-479	1270	23	ucla	ucla	PROPN
ftr-479	1270	24	l.	l.	PROPN
ftr-479	1270	25	rev	rev	PROPN
ftr-479	1270	26	.	.	PROPN
ftr-479	1270	27	983	983	NUM
ftr-479	1270	28	,	,	PUNCT
ftr-479	1270	29	996	996	NUM
ftr-479	1270	30	,	,	PUNCT
ftr-479	1270	31	1004	1004	NUM
ftr-479	1270	32	-	-	SYM
ftr-479	1270	33	05	05	NUM
ftr-479	1270	34	,	,	PUNCT
ftr-479	1270	35	1040	1040	NUM
ftr-479	1270	36	(	(	PUNCT
ftr-479	1270	37	1993	1993	NUM
ftr-479	1270	38	)	)	PUNCT
ftr-479	1270	39	.	.	PUNCT
ftr-479	1271	1	but	but	CCONJ
ftr-479	1271	2	see	see	VERB
ftr-479	1271	3	deborah	deborah	PROPN
ftr-479	1271	4	a.	a.	NOUN
ftr-479	1271	5	geier	geier	PROPN
ftr-479	1271	6	,	,	PUNCT
ftr-479	1271	7	restoration	restoration	NOUN
ftr-479	1271	8	of	of	ADP
ftr-479	1271	9	the	the	DET
ftr-479	1271	10	two	two	NUM
ftr-479	1271	11	-	-	PUNCT
ftr-479	1271	12	earner	earner	NOUN
ftr-479	1271	13	couple	couple	NOUN
ftr-479	1271	14	deduction	deduction	NOUN
ftr-479	1271	15	:	:	PUNCT
ftr-479	1272	1	why	why	SCONJ
ftr-479	1272	2	?	?	PUNCT
ftr-479	1273	1	65	65	NUM
ftr-479	1273	2	tax	tax	NOUN
ftr-479	1273	3	notes	note	NOUN
ftr-479	1273	4	497	497	NUM
ftr-479	1273	5	(	(	PUNCT
ftr-479	1273	6	oct	oct	PROPN
ftr-479	1273	7	.	.	PROPN
ftr-479	1273	8	24	24	NUM
ftr-479	1273	9	,	,	PUNCT
ftr-479	1273	10	1994	1994	NUM
ftr-479	1273	11	)	)	PUNCT
ftr-479	1273	12	.	.	PUNCT
ftr-479	1274	1	[	[	X
ftr-479	1274	2	vol	vol	NOUN
ftr-479	1274	3	.	.	PUNCT
ftr-479	1274	4	2:7	2:7	NUM
ftr-479	1274	5	scoping	scope	VERB
ftr-479	1274	6	out	out	ADP
ftr-479	1274	7	the	the	DET
ftr-479	1274	8	uncertain	uncertain	ADJ
ftr-479	1274	9	simplification	simplification	NOUN
ftr-479	1274	10	effects	effect	NOUN
ftr-479	1274	11	employer	employer	NOUN
ftr-479	1274	12	contributions	contribution	NOUN
ftr-479	1274	13	to	to	ADP
ftr-479	1274	14	retirement	retirement	NOUN
ftr-479	1274	15	plans	plan	NOUN
ftr-479	1274	16	until	until	SCONJ
ftr-479	1274	17	withdrawals	withdrawal	NOUN
ftr-479	1274	18	occur.2	occur.2	VERB
ftr-479	1274	19	9	9	NUM
ftr-479	1274	20	if	if	SCONJ
ftr-479	1274	21	this	this	DET
ftr-479	1274	22	feature	feature	NOUN
ftr-479	1274	23	of	of	ADP
ftr-479	1274	24	the	the	DET
ftr-479	1274	25	plan	plan	NOUN
ftr-479	1274	26	is	be	AUX
ftr-479	1274	27	ultimately	ultimately	ADV
ftr-479	1274	28	coupled	couple	VERB
ftr-479	1274	29	with	with	ADP
ftr-479	1274	30	an	an	DET
ftr-479	1274	31	employer	employer	NOUN
ftr-479	1274	32	credit	credit	NOUN
ftr-479	1274	33	or	or	CCONJ
ftr-479	1274	34	deduction	deduction	NOUN
ftr-479	1274	35	under	under	ADP
ftr-479	1274	36	the	the	DET
ftr-479	1274	37	nunn	nunn	PROPN
ftr-479	1274	38	-	-	PUNCT
ftr-479	1274	39	domenici	domenici	NOUN
ftr-479	1274	40	vat	vat	NOUN
ftr-479	1274	41	for	for	ADP
ftr-479	1274	42	employer	employer	NOUN
ftr-479	1274	43	contributions	contribution	NOUN
ftr-479	1274	44	to	to	ADP
ftr-479	1274	45	retirement	retirement	NOUN
ftr-479	1274	46	plans,"0	plans,"0	ADP
ftr-479	1274	47	complex	complex	ADJ
ftr-479	1274	48	nondiscrimination	nondiscrimination	NOUN
ftr-479	1274	49	rules	rule	NOUN
ftr-479	1274	50	would	would	AUX
ftr-479	1274	51	also	also	ADV
ftr-479	1274	52	probably	probably	ADV
ftr-479	1274	53	be	be	AUX
ftr-479	1274	54	included	include	VERB
ftr-479	1274	55	to	to	PART
ftr-479	1274	56	prevent	prevent	VERB
ftr-479	1274	57	creditable	creditable	ADJ
ftr-479	1274	58	or	or	CCONJ
ftr-479	1274	59	deductible	deductible	ADJ
ftr-479	1274	60	employer	employer	NOUN
ftr-479	1274	61	contributions	contribution	NOUN
ftr-479	1274	62	from	from	ADP
ftr-479	1274	63	being	be	AUX
ftr-479	1274	64	unduly	unduly	ADV
ftr-479	1274	65	skewed	skewed	ADJ
ftr-479	1274	66	in	in	ADP
ftr-479	1274	67	favor	favor	NOUN
ftr-479	1274	68	of	of	ADP
ftr-479	1274	69	highly	highly	ADV
ftr-479	1274	70	-	-	PUNCT
ftr-479	1274	71	compensated	compensate	VERB
ftr-479	1274	72	employees.2'the	employees.2'the	NOUN
ftr-479	1274	73	trusts	trust	NOUN
ftr-479	1274	74	that	that	PRON
ftr-479	1274	75	hold	hold	VERB
ftr-479	1274	76	and	and	CCONJ
ftr-479	1274	77	invest	invest	VERB
ftr-479	1274	78	employer	employer	NOUN
ftr-479	1274	79	contributions	contribution	NOUN
ftr-479	1274	80	surely	surely	ADV
ftr-479	1274	81	would	would	AUX
ftr-479	1274	82	also	also	ADV
ftr-479	1274	83	be	be	AUX
ftr-479	1274	84	subjected	subject	VERB
ftr-479	1274	85	to	to	ADP
ftr-479	1274	86	prohibited	prohibit	VERB
ftr-479	1274	87	transaction	transaction	NOUN
ftr-479	1274	88	rules	rule	NOUN
ftr-479	1274	89	and	and	CCONJ
ftr-479	1274	90	other	other	ADJ
ftr-479	1274	91	regulations	regulation	NOUN
ftr-479	1274	92	.	.	PUNCT
ftr-479	1275	1	15	15	NUM
ftr-479	1275	2	.	.	PUNCT
ftr-479	1276	1	state	state	NOUN
ftr-479	1276	2	and	and	CCONJ
ftr-479	1276	3	local	local	ADJ
ftr-479	1276	4	government	government	NOUN
ftr-479	1276	5	bonds.-since	bonds.-since	NOUN
ftr-479	1276	6	all	all	DET
ftr-479	1276	7	investment	investment	NOUN
ftr-479	1276	8	expenditures	expenditure	NOUN
ftr-479	1276	9	are	be	AUX
ftr-479	1276	10	deductible	deductible	ADJ
ftr-479	1276	11	under	under	ADP
ftr-479	1276	12	the	the	DET
ftr-479	1276	13	consumed	consume	VERB
ftr-479	1276	14	income	income	NOUN
ftr-479	1276	15	tax	tax	NOUN
ftr-479	1276	16	,	,	PUNCT
ftr-479	1277	1	bonds	bond	NOUN
ftr-479	1277	2	issued	issue	VERB
ftr-479	1277	3	by	by	ADP
ftr-479	1277	4	state	state	NOUN
ftr-479	1277	5	and	and	CCONJ
ftr-479	1277	6	local	local	ADJ
ftr-479	1277	7	governments	government	NOUN
ftr-479	1277	8	should	should	AUX
ftr-479	1277	9	lose	lose	VERB
ftr-479	1277	10	their	their	PRON
ftr-479	1277	11	preferred	preferred	ADJ
ftr-479	1277	12	status	status	NOUN
ftr-479	1277	13	.	.	PUNCT
ftr-479	1278	1	nunn	nunn	PROPN
ftr-479	1278	2	and	and	CCONJ
ftr-479	1278	3	domenici	domenici	PROPN
ftr-479	1278	4	have	have	AUX
ftr-479	1278	5	stated	state	VERB
ftr-479	1278	6	,	,	PUNCT
ftr-479	1278	7	however	however	ADV
ftr-479	1278	8	,	,	PUNCT
ftr-479	1278	9	that	that	SCONJ
ftr-479	1278	10	this	this	DET
ftr-479	1278	11	status	status	NOUN
ftr-479	1278	12	will	will	AUX
ftr-479	1278	13	be	be	AUX
ftr-479	1278	14	preserved	preserve	VERB
ftr-479	1278	15	by	by	ADP
ftr-479	1278	16	allowing	allow	VERB
ftr-479	1278	17	"	"	PUNCT
ftr-479	1278	18	the	the	DET
ftr-479	1278	19	interest	interest	NOUN
ftr-479	1278	20	earned	earn	VERB
ftr-479	1278	21	from	from	ADP
ftr-479	1278	22	tax	tax	NOUN
ftr-479	1278	23	-	-	PUNCT
ftr-479	1278	24	exempt	exempt	ADJ
ftr-479	1278	25	bonds	bond	NOUN
ftr-479	1278	26	to	to	PART
ftr-479	1278	27	be	be	AUX
ftr-479	1278	28	spent	spend	VERB
ftr-479	1278	29	without	without	ADP
ftr-479	1278	30	being	be	AUX
ftr-479	1278	31	taxed	tax	VERB
ftr-479	1278	32	.	.	PUNCT
ftr-479	1279	1	"252	"252	NOUN
ftr-479	1279	2	presumably	presumably	ADV
ftr-479	1279	3	,	,	PUNCT
ftr-479	1279	4	this	this	PRON
ftr-479	1279	5	would	would	AUX
ftr-479	1279	6	be	be	AUX
ftr-479	1279	7	accomplished	accomplish	VERB
ftr-479	1279	8	simply	simply	ADV
ftr-479	1279	9	by	by	ADP
ftr-479	1279	10	having	have	VERB
ftr-479	1279	11	the	the	DET
ftr-479	1279	12	taxpayer	taxpayer	NOUN
ftr-479	1279	13	exclude	exclude	VERB
ftr-479	1279	14	the	the	DET
ftr-479	1279	15	interest	interest	NOUN
ftr-479	1279	16	from	from	ADP
ftr-479	1279	17	the	the	DET
ftr-479	1279	18	tax	tax	NOUN
ftr-479	1279	19	base	base	NOUN
ftr-479	1279	20	.	.	PUNCT
ftr-479	1280	1	however	however	ADV
ftr-479	1280	2	,	,	PUNCT
ftr-479	1280	3	the	the	DET
ftr-479	1280	4	present	present	ADJ
ftr-479	1280	5	complications	complication	NOUN
ftr-479	1280	6	relating	relate	VERB
ftr-479	1280	7	to	to	ADP
ftr-479	1280	8	municipal	municipal	ADJ
ftr-479	1280	9	bonds	bond	NOUN
ftr-479	1280	10	in	in	ADP
ftr-479	1280	11	sections	section	NOUN
ftr-479	1280	12	103	103	NUM
ftr-479	1280	13	and	and	CCONJ
ftr-479	1280	14	141	141	NUM
ftr-479	1280	15	-	-	SYM
ftr-479	1280	16	147	147	NUM
ftr-479	1280	17	would	would	AUX
ftr-479	1280	18	surely	surely	ADV
ftr-479	1280	19	be	be	AUX
ftr-479	1280	20	preserved	preserve	VERB
ftr-479	1280	21	.	.	PUNCT
ftr-479	1281	1	16	16	NUM
ftr-479	1281	2	.	.	PUNCT
ftr-479	1282	1	transition	transition	NOUN
ftr-479	1282	2	problei.-a	problei.-a	PROPN
ftr-479	1282	3	consumed	consume	VERB
ftr-479	1282	4	income	income	NOUN
ftr-479	1282	5	tax	tax	NOUN
ftr-479	1282	6	does	do	AUX
ftr-479	1282	7	not	not	PART
ftr-479	1282	8	use	use	VERB
ftr-479	1282	9	the	the	DET
ftr-479	1282	10	basis	basis	NOUN
ftr-479	1282	11	concept	concept	NOUN
ftr-479	1282	12	.	.	PUNCT
ftr-479	1283	1	when	when	SCONJ
ftr-479	1283	2	an	an	DET
ftr-479	1283	3	asset	asset	NOUN
ftr-479	1283	4	is	be	AUX
ftr-479	1283	5	sold	sell	VERB
ftr-479	1283	6	and	and	CCONJ
ftr-479	1283	7	the	the	DET
ftr-479	1283	8	sales	sale	NOUN
ftr-479	1283	9	proceeds	proceed	NOUN
ftr-479	1283	10	are	be	AUX
ftr-479	1283	11	spent	spend	VERB
ftr-479	1283	12	on	on	ADP
ftr-479	1283	13	consumption	consumption	NOUN
ftr-479	1283	14	,	,	PUNCT
ftr-479	1283	15	100	100	NUM
ftr-479	1283	16	%	%	NOUN
ftr-479	1283	17	of	of	ADP
ftr-479	1283	18	those	those	DET
ftr-479	1283	19	proceeds	proceed	NOUN
ftr-479	1283	20	are	be	AUX
ftr-479	1283	21	subjected	subject	VERB
ftr-479	1283	22	to	to	ADP
ftr-479	1283	23	the	the	DET
ftr-479	1283	24	consumed	consume	VERB
ftr-479	1283	25	income	income	NOUN
ftr-479	1283	26	tax	tax	NOUN
ftr-479	1283	27	,	,	PUNCT
ftr-479	1283	28	regardless	regardless	ADV
ftr-479	1283	29	of	of	ADP
ftr-479	1283	30	how	how	SCONJ
ftr-479	1283	31	much	much	ADJ
ftr-479	1283	32	the	the	DET
ftr-479	1283	33	taxpayer	taxpayer	NOUN
ftr-479	1283	34	paid	pay	VERB
ftr-479	1283	35	for	for	ADP
ftr-479	1283	36	the	the	DET
ftr-479	1283	37	asset,5	asset,5	NOUN
ftr-479	1283	38	'	'	PUNCT
ftr-479	1283	39	under	under	ADP
ftr-479	1283	40	an	an	DET
ftr-479	1283	41	accretion	accretion	NOUN
ftr-479	1283	42	income	income	NOUN
ftr-479	1283	43	tax	tax	NOUN
ftr-479	1283	44	,	,	PUNCT
ftr-479	1283	45	basis	basis	NOUN
ftr-479	1283	46	consists	consist	VERB
ftr-479	1283	47	of	of	ADP
ftr-479	1283	48	after	after	ADP
ftr-479	1283	49	-	-	PUNCT
ftr-479	1283	50	tax	tax	NOUN
ftr-479	1283	51	dollars	dollar	NOUN
ftr-479	1283	52	.	.	PUNCT
ftr-479	1283	53	'	'	PUNCT
ftr-479	1284	1	consequently	consequently	ADV
ftr-479	1284	2	,	,	PUNCT
ftr-479	1284	3	if	if	SCONJ
ftr-479	1284	4	an	an	DET
ftr-479	1284	5	asset	asset	NOUN
ftr-479	1284	6	is	be	AUX
ftr-479	1284	7	purchased	purchase	VERB
ftr-479	1284	8	under	under	ADP
ftr-479	1284	9	the	the	DET
ftr-479	1284	10	present	present	ADJ
ftr-479	1284	11	accretion	accretion	NOUN
ftr-479	1284	12	tax	tax	NOUN
ftr-479	1284	13	and	and	CCONJ
ftr-479	1284	14	,	,	PUNCT
ftr-479	1284	15	after	after	ADP
ftr-479	1284	16	adoption	adoption	NOUN
ftr-479	1284	17	of	of	ADP
ftr-479	1284	18	a	a	DET
ftr-479	1284	19	consumed	consume	VERB
ftr-479	1284	20	income	income	NOUN
ftr-479	1284	21	tax	tax	NOUN
ftr-479	1284	22	,	,	PUNCT
ftr-479	1284	23	the	the	DET
ftr-479	1284	24	asset	asset	NOUN
ftr-479	1284	25	is	be	AUX
ftr-479	1284	26	sold	sell	VERB
ftr-479	1284	27	and	and	CCONJ
ftr-479	1284	28	the	the	DET
ftr-479	1284	29	proceeds	proceed	NOUN
ftr-479	1284	30	consumed	consume	VERB
ftr-479	1284	31	,	,	PUNCT
ftr-479	1284	32	the	the	DET
ftr-479	1284	33	consumed	consume	VERB
ftr-479	1284	34	income	income	NOUN
ftr-479	1284	35	taxation	taxation	NOUN
ftr-479	1284	36	of	of	ADP
ftr-479	1284	37	the	the	DET
ftr-479	1284	38	proceeds	proceed	NOUN
ftr-479	1284	39	amounts	amount	VERB
ftr-479	1284	40	to	to	ADP
ftr-479	1284	41	a	a	DET
ftr-479	1284	42	second	second	ADJ
ftr-479	1284	43	income	income	NOUN
ftr-479	1284	44	tax	tax	NOUN
ftr-479	1284	45	on	on	ADP
ftr-479	1284	46	the	the	DET
ftr-479	1284	47	portion	portion	NOUN
ftr-479	1284	48	representing	represent	VERB
ftr-479	1284	49	the	the	DET
ftr-479	1284	50	taxpayer	taxpayer	NOUN
ftr-479	1284	51	's	's	PART
ftr-479	1284	52	cost	cost	NOUN
ftr-479	1284	53	for	for	ADP
ftr-479	1284	54	the	the	DET
ftr-479	1284	55	asset	asset	NOUN
ftr-479	1284	56	.	.	PUNCT
ftr-479	1285	1	249	249	NUM
ftr-479	1285	2	.	.	PUNCT
ftr-479	1286	1	unamerican	unamerican	ADJ
ftr-479	1286	2	spirit	spirit	PROPN
ftr-479	1286	3	,	,	PUNCT
ftr-479	1286	4	supra	supra	PROPN
ftr-479	1286	5	note	note	PROPN
ftr-479	1286	6	138	138	NUM
ftr-479	1286	7	,	,	PUNCT
ftr-479	1286	8	at	at	ADP
ftr-479	1286	9	298	298	NUM
ftr-479	1286	10	.	.	PUNCT
ftr-479	1287	1	employees	employee	NOUN
ftr-479	1287	2	paid	pay	VERB
ftr-479	1287	3	in	in	ADP
ftr-479	1287	4	cash	cash	NOUN
ftr-479	1287	5	,	,	PUNCT
ftr-479	1287	6	who	who	PRON
ftr-479	1287	7	invest	invest	VERB
ftr-479	1287	8	both	both	CCONJ
ftr-479	1287	9	the	the	DET
ftr-479	1287	10	cash	cash	NOUN
ftr-479	1287	11	and	and	CCONJ
ftr-479	1287	12	the	the	DET
ftr-479	1287	13	resulting	result	VERB
ftr-479	1287	14	investment	investment	NOUN
ftr-479	1287	15	earnings	earning	NOUN
ftr-479	1287	16	,	,	PUNCT
ftr-479	1287	17	would	would	AUX
ftr-479	1287	18	have	have	VERB
ftr-479	1287	19	offsetting	offset	VERB
ftr-479	1287	20	savings	saving	NOUN
ftr-479	1287	21	deductions	deduction	NOUN
ftr-479	1287	22	that	that	PRON
ftr-479	1287	23	would	would	AUX
ftr-479	1287	24	spare	spare	VERB
ftr-479	1287	25	them	they	PRON
ftr-479	1287	26	from	from	ADP
ftr-479	1287	27	taxation	taxation	NOUN
ftr-479	1287	28	until	until	SCONJ
ftr-479	1287	29	they	they	PRON
ftr-479	1287	30	withdraw	withdraw	VERB
ftr-479	1287	31	from	from	ADP
ftr-479	1287	32	savings	saving	NOUN
ftr-479	1287	33	for	for	ADP
ftr-479	1287	34	consumption	consumption	NOUN
ftr-479	1287	35	spending	spending	NOUN
ftr-479	1287	36	.	.	PUNCT
ftr-479	1288	1	employer	employer	NOUN
ftr-479	1288	2	contributions	contribution	NOUN
ftr-479	1288	3	to	to	ADP
ftr-479	1288	4	retirement	retirement	NOUN
ftr-479	1288	5	plans	plan	NOUN
ftr-479	1288	6	create	create	VERB
ftr-479	1288	7	the	the	DET
ftr-479	1288	8	economic	economic	ADJ
ftr-479	1288	9	equivalent	equivalent	NOUN
ftr-479	1288	10	of	of	ADP
ftr-479	1288	11	employee	employee	NOUN
ftr-479	1288	12	investments	investment	NOUN
ftr-479	1288	13	of	of	ADP
ftr-479	1288	14	cash	cash	NOUN
ftr-479	1288	15	compensation	compensation	NOUN
ftr-479	1288	16	,	,	PUNCT
ftr-479	1288	17	and	and	CCONJ
ftr-479	1288	18	nunn	nunn	PROPN
ftr-479	1288	19	and	and	CCONJ
ftr-479	1288	20	domenici	domenici	PROPN
ftr-479	1288	21	would	would	AUX
ftr-479	1288	22	give	give	VERB
ftr-479	1288	23	them	they	PRON
ftr-479	1288	24	equivalent	equivalent	ADJ
ftr-479	1288	25	tax	tax	NOUN
ftr-479	1288	26	treatment	treatment	NOUN
ftr-479	1288	27	.	.	PUNCT
ftr-479	1289	1	250	250	NUM
ftr-479	1289	2	.	.	PUNCT
ftr-479	1290	1	the	the	DET
ftr-479	1290	2	persistent	persistent	ADJ
ftr-479	1290	3	concern	concern	NOUN
ftr-479	1290	4	over	over	ADP
ftr-479	1290	5	the	the	DET
ftr-479	1290	6	adequacy	adequacy	NOUN
ftr-479	1290	7	of	of	ADP
ftr-479	1290	8	social	social	ADJ
ftr-479	1290	9	security	security	NOUN
ftr-479	1290	10	funding	funding	NOUN
ftr-479	1290	11	might	might	AUX
ftr-479	1290	12	lead	lead	VERB
ftr-479	1290	13	congress	congress	PROPN
ftr-479	1290	14	to	to	PART
ftr-479	1290	15	encourage	encourage	VERB
ftr-479	1290	16	private	private	ADJ
ftr-479	1290	17	retirement	retirement	NOUN
ftr-479	1290	18	savings	saving	NOUN
ftr-479	1290	19	by	by	ADP
ftr-479	1290	20	including	include	VERB
ftr-479	1290	21	in	in	ADP
ftr-479	1290	22	the	the	DET
ftr-479	1290	23	nunn	nunn	PROPN
ftr-479	1290	24	-	-	PUNCT
ftr-479	1290	25	domenici	domenici	PROPN
ftr-479	1290	26	vat	vat	NOUN
ftr-479	1290	27	a	a	DET
ftr-479	1290	28	deduction	deduction	NOUN
ftr-479	1290	29	or	or	CCONJ
ftr-479	1290	30	credit	credit	NOUN
ftr-479	1290	31	for	for	ADP
ftr-479	1290	32	employer	employer	NOUN
ftr-479	1290	33	contributions	contribution	NOUN
ftr-479	1290	34	to	to	ADP
ftr-479	1290	35	qualified	qualified	ADJ
ftr-479	1290	36	retirement	retirement	NOUN
ftr-479	1290	37	plans	plan	NOUN
ftr-479	1290	38	.	.	PUNCT
ftr-479	1291	1	251	251	NUM
ftr-479	1291	2	.	.	PUNCT
ftr-479	1292	1	see	see	VERB
ftr-479	1292	2	irc	irc	PROPN
ftr-479	1292	3	§	§	PROPN
ftr-479	1292	4	§	§	PROPN
ftr-479	1292	5	401,410	401,410	NUM
ftr-479	1292	6	,	,	PUNCT
ftr-479	1292	7	411	411	NUM
ftr-479	1292	8	,	,	PUNCT
ftr-479	1292	9	416	416	NUM
ftr-479	1292	10	.	.	PUNCT
ftr-479	1293	1	252	252	NUM
ftr-479	1293	2	.	.	PUNCT
ftr-479	1294	1	unamerican	unamerican	ADJ
ftr-479	1294	2	spirit	spirit	PROPN
ftr-479	1294	3	,	,	PUNCT
ftr-479	1294	4	supra	supra	PROPN
ftr-479	1294	5	note	note	PROPN
ftr-479	1294	6	138	138	NUM
ftr-479	1294	7	,	,	PUNCT
ftr-479	1294	8	at	at	ADP
ftr-479	1294	9	298	298	NUM
ftr-479	1294	10	.	.	NOUN
ftr-479	1294	11	253	253	NUM
ftr-479	1294	12	.	.	PUNCT
ftr-479	1294	13	see	see	VERB
ftr-479	1294	14	supra	supra	ADJ
ftr-479	1294	15	text	text	NOUN
ftr-479	1294	16	accompanying	accompanying	ADJ
ftr-479	1294	17	note	note	NOUN
ftr-479	1294	18	132	132	NUM
ftr-479	1294	19	.	.	NOUN
ftr-479	1294	20	254	254	NUM
ftr-479	1294	21	.	.	PUNCT
ftr-479	1295	1	see	see	VERB
ftr-479	1295	2	irc	irc	PROPN
ftr-479	1295	3	§	§	PROPN
ftr-479	1295	4	1012	1012	NUM
ftr-479	1295	5	;	;	PUNCT
ftr-479	1295	6	simplification	simplification	NOUN
ftr-479	1295	7	committee	committee	NOUN
ftr-479	1295	8	report	report	NOUN
ftr-479	1295	9	.	.	PUNCT
ftr-479	1296	1	supra	supra	PROPN
ftr-479	1296	2	note	note	PROPN
ftr-479	1296	3	126	126	NUM
ftr-479	1296	4	,	,	PUNCT
ftr-479	1296	5	at	at	ADP
ftr-479	1296	6	439	439	NUM
ftr-479	1296	7	.	.	PUNCT
ftr-479	1296	8	19951	19951	NUM
ftr-479	1297	1	florida	florida	PROPN
ftr-479	1297	2	tax	tax	NOUN
ftr-479	1297	3	review	review	NOUN
ftr-479	1297	4	this	this	DET
ftr-479	1297	5	double	double	ADJ
ftr-479	1297	6	taxation	taxation	NOUN
ftr-479	1297	7	is	be	AUX
ftr-479	1297	8	probably	probably	ADV
ftr-479	1297	9	politically	politically	ADV
ftr-479	1297	10	unacceptable	unacceptable	ADJ
ftr-479	1297	11	and	and	CCONJ
ftr-479	1297	12	will	will	AUX
ftr-479	1297	13	have	have	VERB
ftr-479	1297	14	to	to	PART
ftr-479	1297	15	be	be	AUX
ftr-479	1297	16	avoided	avoid	VERB
ftr-479	1297	17	or	or	CCONJ
ftr-479	1297	18	at	at	ADP
ftr-479	1297	19	least	least	ADJ
ftr-479	1297	20	mitigated	mitigate	VERB
ftr-479	1297	21	.1	.1	NUM
ftr-479	1297	22	5	5	NUM
ftr-479	1297	23	the	the	DET
ftr-479	1297	24	nunn	nunn	PROPN
ftr-479	1297	25	-	-	PUNCT
ftr-479	1297	26	domenici	domenici	NOUN
ftr-479	1297	27	proposal	proposal	NOUN
ftr-479	1297	28	would	would	AUX
ftr-479	1297	29	deal	deal	VERB
ftr-479	1297	30	with	with	ADP
ftr-479	1297	31	this	this	DET
ftr-479	1297	32	problem	problem	NOUN
ftr-479	1297	33	by	by	ADP
ftr-479	1297	34	selecting	select	VERB
ftr-479	1297	35	a	a	DET
ftr-479	1297	36	period	period	NOUN
ftr-479	1297	37	of	of	ADP
ftr-479	1297	38	years	year	NOUN
ftr-479	1297	39	over	over	ADP
ftr-479	1297	40	which	which	PRON
ftr-479	1297	41	taxpayers	taxpayer	NOUN
ftr-479	1297	42	could	could	AUX
ftr-479	1297	43	spread	spread	VERB
ftr-479	1297	44	and	and	CCONJ
ftr-479	1297	45	deduct	deduct	VERB
ftr-479	1297	46	part	part	NOUN
ftr-479	1297	47	or	or	CCONJ
ftr-479	1297	48	all	all	PRON
ftr-479	1297	49	of	of	ADP
ftr-479	1297	50	their	their	PRON
ftr-479	1297	51	investments	investment	NOUN
ftr-479	1297	52	acquired	acquire	VERB
ftr-479	1297	53	before	before	ADP
ftr-479	1297	54	the	the	DET
ftr-479	1297	55	effective	effective	ADJ
ftr-479	1297	56	date	date	NOUN
ftr-479	1297	57	of	of	ADP
ftr-479	1297	58	the	the	DET
ftr-479	1297	59	consumed	consume	VERB
ftr-479	1297	60	income	income	NOUN
ftr-479	1297	61	tax	tax	NOUN
ftr-479	1297	62	.	.	PUNCT
ftr-479	1298	1	6	6	NUM
ftr-479	1298	2	the	the	DET
ftr-479	1298	3	consequent	consequent	ADJ
ftr-479	1298	4	revenue	revenue	NOUN
ftr-479	1298	5	loss	loss	NOUN
ftr-479	1298	6	would	would	AUX
ftr-479	1298	7	be	be	AUX
ftr-479	1298	8	offset	offset	VERB
ftr-479	1298	9	by	by	ADP
ftr-479	1298	10	a	a	DET
ftr-479	1298	11	two	two	NUM
ftr-479	1298	12	percentage	percentage	NOUN
ftr-479	1298	13	point	point	NOUN
ftr-479	1298	14	increase	increase	NOUN
ftr-479	1298	15	in	in	ADP
ftr-479	1298	16	the	the	DET
ftr-479	1298	17	consumed	consume	VERB
ftr-479	1298	18	income	income	NOUN
ftr-479	1298	19	tax	tax	NOUN
ftr-479	1298	20	rates	rate	NOUN
ftr-479	1298	21	during	during	ADP
ftr-479	1298	22	the	the	DET
ftr-479	1298	23	deduction	deduction	NOUN
ftr-479	1298	24	years	year	NOUN
ftr-479	1298	25	.	.	PUNCT
ftr-479	1299	1	7	7	NUM
ftr-479	1300	1	it	it	PRON
ftr-479	1300	2	is	be	AUX
ftr-479	1300	3	not	not	PART
ftr-479	1300	4	clear	clear	ADJ
ftr-479	1300	5	whether	whether	SCONJ
ftr-479	1300	6	the	the	DET
ftr-479	1300	7	deduction	deduction	NOUN
ftr-479	1300	8	would	would	AUX
ftr-479	1300	9	apply	apply	VERB
ftr-479	1300	10	to	to	ADP
ftr-479	1300	11	asset	asset	NOUN
ftr-479	1300	12	basis	basis	NOUN
ftr-479	1300	13	or	or	CCONJ
ftr-479	1300	14	asset	asset	NOUN
ftr-479	1300	15	value	value	NOUN
ftr-479	1300	16	and	and	CCONJ
ftr-479	1300	17	whether	whether	SCONJ
ftr-479	1300	18	real	real	ADJ
ftr-479	1300	19	estate	estate	NOUN
ftr-479	1300	20	would	would	AUX
ftr-479	1300	21	be	be	AUX
ftr-479	1300	22	included	include	VERB
ftr-479	1300	23	.	.	PUNCT
ftr-479	1301	1	8	8	NUM
ftr-479	1301	2	in	in	ADP
ftr-479	1301	3	addition	addition	NOUN
ftr-479	1301	4	,	,	PUNCT
ftr-479	1301	5	the	the	DET
ftr-479	1301	6	time	time	NOUN
ftr-479	1301	7	period	period	NOUN
ftr-479	1301	8	and	and	CCONJ
ftr-479	1301	9	the	the	DET
ftr-479	1301	10	percentage	percentage	NOUN
ftr-479	1301	11	that	that	PRON
ftr-479	1301	12	could	could	AUX
ftr-479	1301	13	be	be	AUX
ftr-479	1301	14	spread	spread	VERB
ftr-479	1301	15	and	and	CCONJ
ftr-479	1301	16	deducted	deduct	VERB
ftr-479	1301	17	have	have	AUX
ftr-479	1301	18	apparently	apparently	ADV
ftr-479	1301	19	not	not	PART
ftr-479	1301	20	yet	yet	ADV
ftr-479	1301	21	been	be	AUX
ftr-479	1301	22	selected	select	VERB
ftr-479	1301	23	.	.	PUNCT
ftr-479	1302	1	regardless	regardless	ADV
ftr-479	1302	2	of	of	ADP
ftr-479	1302	3	what	what	PRON
ftr-479	1302	4	this	this	DET
ftr-479	1302	5	transition	transition	NOUN
ftr-479	1302	6	provision	provision	NOUN
ftr-479	1302	7	looks	look	VERB
ftr-479	1302	8	like	like	ADP
ftr-479	1302	9	when	when	SCONJ
ftr-479	1302	10	fully	fully	ADV
ftr-479	1302	11	developed	develop	VERB
ftr-479	1302	12	,	,	PUNCT
ftr-479	1302	13	it	it	PRON
ftr-479	1302	14	will	will	AUX
ftr-479	1302	15	be	be	AUX
ftr-479	1302	16	a	a	DET
ftr-479	1302	17	complicating	complicate	VERB
ftr-479	1302	18	element	element	NOUN
ftr-479	1302	19	.	.	PUNCT
ftr-479	1303	1	furthermore	furthermore	ADV
ftr-479	1303	2	,	,	PUNCT
ftr-479	1303	3	many	many	ADJ
ftr-479	1303	4	taxpayers	taxpayer	NOUN
ftr-479	1303	5	will	will	AUX
ftr-479	1303	6	have	have	AUX
ftr-479	1303	7	purchased	purchase	VERB
ftr-479	1303	8	assets	asset	NOUN
ftr-479	1303	9	at	at	ADP
ftr-479	1303	10	prices	price	NOUN
ftr-479	1303	11	reflecting	reflect	VERB
ftr-479	1303	12	the	the	DET
ftr-479	1303	13	fact	fact	NOUN
ftr-479	1303	14	that	that	SCONJ
ftr-479	1303	15	the	the	DET
ftr-479	1303	16	assets	asset	NOUN
ftr-479	1303	17	were	be	AUX
ftr-479	1303	18	entitled	entitle	VERB
ftr-479	1303	19	to	to	ADP
ftr-479	1303	20	more	more	ADV
ftr-479	1303	21	favorable	favorable	ADJ
ftr-479	1303	22	depreciation	depreciation	NOUN
ftr-479	1303	23	treatment	treatment	NOUN
ftr-479	1303	24	than	than	ADP
ftr-479	1303	25	other	other	ADJ
ftr-479	1303	26	assets	asset	NOUN
ftr-479	1303	27	under	under	ADP
ftr-479	1303	28	the	the	DET
ftr-479	1303	29	accretion	accretion	NOUN
ftr-479	1303	30	tax	tax	NOUN
ftr-479	1303	31	.	.	PUNCT
ftr-479	1304	1	these	these	DET
ftr-479	1304	2	taxpayers	taxpayer	NOUN
ftr-479	1304	3	can	can	AUX
ftr-479	1304	4	be	be	AUX
ftr-479	1304	5	expected	expect	VERB
ftr-479	1304	6	to	to	PART
ftr-479	1304	7	insist	insist	VERB
ftr-479	1304	8	that	that	SCONJ
ftr-479	1304	9	the	the	DET
ftr-479	1304	10	preferred	preferred	ADJ
ftr-479	1304	11	status	status	NOUN
ftr-479	1304	12	of	of	ADP
ftr-479	1304	13	their	their	PRON
ftr-479	1304	14	assets	asset	NOUN
ftr-479	1304	15	be	be	AUX
ftr-479	1304	16	preserved	preserve	VERB
ftr-479	1304	17	under	under	ADP
ftr-479	1304	18	the	the	DET
ftr-479	1304	19	transition	transition	NOUN
ftr-479	1304	20	provision	provision	NOUN
ftr-479	1304	21	.	.	PUNCT
ftr-479	1305	1	if	if	SCONJ
ftr-479	1305	2	they	they	PRON
ftr-479	1305	3	are	be	AUX
ftr-479	1305	4	successful	successful	ADJ
ftr-479	1305	5	,	,	PUNCT
ftr-479	1305	6	this	this	DET
ftr-479	1305	7	provision	provision	NOUN
ftr-479	1305	8	could	could	AUX
ftr-479	1305	9	be	be	AUX
ftr-479	1305	10	very	very	ADV
ftr-479	1305	11	complex	complex	ADJ
ftr-479	1305	12	indeed	indeed	ADV
ftr-479	1305	13	.	.	PUNCT
ftr-479	1306	1	17	17	NUM
ftr-479	1306	2	.	.	PUNCT
ftr-479	1307	1	nunn	nunn	PROPN
ftr-479	1307	2	-	-	PUNCT
ftr-479	1307	3	domenici	domenici	NOUN
ftr-479	1307	4	vat.-recall	vat.-recall	NOUN
ftr-479	1307	5	the	the	DET
ftr-479	1307	6	vat	vat	NOUN
ftr-479	1307	7	employed	employ	VERB
ftr-479	1307	8	by	by	ADP
ftr-479	1307	9	the	the	DET
ftr-479	1307	10	nunndomenici	nunndomenici	ADJ
ftr-479	1307	11	plan	plan	NOUN
ftr-479	1307	12	as	as	ADP
ftr-479	1307	13	a	a	DET
ftr-479	1307	14	device	device	NOUN
ftr-479	1307	15	to	to	PART
ftr-479	1307	16	lower	lower	VERB
ftr-479	1307	17	consumed	consume	VERB
ftr-479	1307	18	income	income	NOUN
ftr-479	1307	19	tax	tax	NOUN
ftr-479	1307	20	rates	rate	NOUN
ftr-479	1307	21	and	and	CCONJ
ftr-479	1307	22	ease	ease	VERB
ftr-479	1307	23	the	the	DET
ftr-479	1307	24	difficulty	difficulty	NOUN
ftr-479	1307	25	of	of	ADP
ftr-479	1307	26	implementing	implement	VERB
ftr-479	1307	27	withholding	withholding	NOUN
ftr-479	1307	28	and	and	CCONJ
ftr-479	1307	29	estimated	estimate	VERB
ftr-479	1307	30	tax	tax	NOUN
ftr-479	1307	31	systems	system	NOUN
ftr-479	1307	32	under	under	ADP
ftr-479	1307	33	the	the	DET
ftr-479	1307	34	tax.259	tax.259	NOUN
ftr-479	1307	35	this	this	DET
ftr-479	1307	36	vat	vat	NOUN
ftr-479	1307	37	will	will	AUX
ftr-479	1307	38	possess	possess	VERB
ftr-479	1307	39	all	all	PRON
ftr-479	1307	40	of	of	ADP
ftr-479	1307	41	the	the	DET
ftr-479	1307	42	intricacy	intricacy	NOUN
ftr-479	1307	43	that	that	PRON
ftr-479	1307	44	is	be	AUX
ftr-479	1307	45	inherent	inherent	ADJ
ftr-479	1307	46	in	in	ADP
ftr-479	1307	47	singlerate	singlerate	ADJ
ftr-479	1307	48	vats.2	vats.2	NOUN
ftr-479	1307	49	6	6	NUM
ftr-479	1307	50	'	'	PUNCT
ftr-479	1307	51	furthermore	furthermore	ADV
ftr-479	1307	52	,	,	PUNCT
ftr-479	1307	53	many	many	ADJ
ftr-479	1307	54	in	in	ADP
ftr-479	1307	55	congress	congress	PROPN
ftr-479	1307	56	may	may	AUX
ftr-479	1307	57	see	see	VERB
ftr-479	1307	58	the	the	DET
ftr-479	1307	59	nunn	nunn	PROPN
ftr-479	1307	60	-	-	PUNCT
ftr-479	1307	61	domenici	domenici	NOUN
ftr-479	1307	62	vat	vat	NOUN
ftr-479	1307	63	as	as	ADP
ftr-479	1307	64	an	an	DET
ftr-479	1307	65	important	important	ADJ
ftr-479	1307	66	instrument	instrument	NOUN
ftr-479	1307	67	for	for	ADP
ftr-479	1307	68	managing	manage	VERB
ftr-479	1307	69	the	the	DET
ftr-479	1307	70	economy	economy	NOUN
ftr-479	1307	71	through	through	ADP
ftr-479	1307	72	manipulation	manipulation	NOUN
ftr-479	1307	73	of	of	ADP
ftr-479	1307	74	corporate	corporate	ADJ
ftr-479	1307	75	behavior	behavior	NOUN
ftr-479	1307	76	,	,	PUNCT
ftr-479	1307	77	particularly	particularly	ADV
ftr-479	1307	78	because	because	SCONJ
ftr-479	1307	79	the	the	DET
ftr-479	1307	80	vat	vat	NOUN
ftr-479	1307	81	would	would	AUX
ftr-479	1307	82	be	be	AUX
ftr-479	1307	83	the	the	DET
ftr-479	1307	84	only	only	ADJ
ftr-479	1307	85	entity	entity	NOUN
ftr-479	1307	86	-	-	PUNCT
ftr-479	1307	87	level	level	NOUN
ftr-479	1307	88	tax	tax	NOUN
ftr-479	1307	89	on	on	ADP
ftr-479	1307	90	corporate	corporate	ADJ
ftr-479	1307	91	income.26	income.26	NOUN
ftr-479	1307	92	'	'	PUNCT
ftr-479	1307	93	thus	thus	ADV
ftr-479	1307	94	,	,	PUNCT
ftr-479	1307	95	we	we	PRON
ftr-479	1307	96	should	should	AUX
ftr-479	1307	97	expect	expect	VERB
ftr-479	1307	98	that	that	SCONJ
ftr-479	1307	99	the	the	DET
ftr-479	1307	100	nunn	nunn	PROPN
ftr-479	1307	101	-	-	PUNCT
ftr-479	1307	102	domenici	domenici	NOUN
ftr-479	1307	103	vat	vat	NOUN
ftr-479	1307	104	would	would	AUX
ftr-479	1307	105	emerge	emerge	VERB
ftr-479	1307	106	from	from	ADP
ftr-479	1307	107	the	the	DET
ftr-479	1307	108	political	political	ADJ
ftr-479	1307	109	process	process	NOUN
ftr-479	1307	110	with	with	ADP
ftr-479	1307	111	many	many	ADJ
ftr-479	1307	112	of	of	ADP
ftr-479	1307	113	the	the	DET
ftr-479	1307	114	complicated	complicated	ADJ
ftr-479	1307	115	investment	investment	NOUN
ftr-479	1307	116	incentive	incentive	NOUN
ftr-479	1307	117	provisions	provision	NOUN
ftr-479	1307	118	that	that	PRON
ftr-479	1307	119	were	be	AUX
ftr-479	1307	120	projected	project	VERB
ftr-479	1307	121	for	for	ADP
ftr-479	1307	122	inclusion	inclusion	NOUN
ftr-479	1307	123	in	in	ADP
ftr-479	1307	124	the	the	DET
ftr-479	1307	125	danforth	danforth	PROPN
ftr-479	1307	126	-	-	PUNCT
ftr-479	1307	127	boren	boren	PROPN
ftr-479	1307	128	bat.262	bat.262	PROPN
ftr-479	1307	129	the	the	DET
ftr-479	1307	130	nunn	nunn	PROPN
ftr-479	1307	131	-	-	PUNCT
ftr-479	1307	132	domenici	domenici	NOUN
ftr-479	1307	133	vat	vat	NOUN
ftr-479	1307	134	would	would	AUX
ftr-479	1307	135	likely	likely	ADV
ftr-479	1307	136	be	be	AUX
ftr-479	1307	137	a	a	DET
ftr-479	1307	138	significantly	significantly	ADV
ftr-479	1307	139	intricate	intricate	ADJ
ftr-479	1307	140	tax	tax	NOUN
ftr-479	1307	141	regime	regime	NOUN
ftr-479	1307	142	.	.	PUNCT
ftr-479	1308	1	255	255	X
ftr-479	1308	2	.	.	PUNCT
ftr-479	1309	1	see	see	VERB
ftr-479	1309	2	generally	generally	ADV
ftr-479	1309	3	1	1	NUM
ftr-479	1309	4	treas	trea	NOUN
ftr-479	1309	5	.	.	PUNCT
ftr-479	1310	1	dep't	dep't	PROPN
ftr-479	1310	2	,	,	PUNCT
ftr-479	1310	3	supra	supra	ADJ
ftr-479	1310	4	note	note	NOUN
ftr-479	1310	5	4	4	NUM
ftr-479	1310	6	,	,	PUNCT
ftr-479	1310	7	at	at	ADP
ftr-479	1310	8	210	210	NUM
ftr-479	1310	9	-	-	SYM
ftr-479	1310	10	11	11	NUM
ftr-479	1310	11	;	;	PUNCT
ftr-479	1310	12	blueprints	blueprint	NOUN
ftr-479	1310	13	,	,	PUNCT
ftr-479	1310	14	supra	supra	PROPN
ftr-479	1310	15	note	note	NOUN
ftr-479	1310	16	4	4	NUM
ftr-479	1310	17	,	,	PUNCT
ftr-479	1310	18	at	at	ADP
ftr-479	1310	19	181	181	NUM
ftr-479	1310	20	;	;	PUNCT
ftr-479	1310	21	simplification	simplification	NOUN
ftr-479	1310	22	committee	committee	NOUN
ftr-479	1310	23	report	report	NOUN
ftr-479	1310	24	,	,	PUNCT
ftr-479	1310	25	supra	supra	PROPN
ftr-479	1310	26	note	note	NOUN
ftr-479	1310	27	126	126	NUM
ftr-479	1310	28	,	,	PUNCT
ftr-479	1310	29	at	at	ADP
ftr-479	1310	30	439	439	NUM
ftr-479	1310	31	-	-	SYM
ftr-479	1310	32	41	41	NUM
ftr-479	1310	33	;	;	PUNCT
ftr-479	1310	34	graetz	graetz	NOUN
ftr-479	1310	35	,	,	PUNCT
ftr-479	1310	36	supra	supra	PROPN
ftr-479	1310	37	note	note	NOUN
ftr-479	1310	38	136	136	NUM
ftr-479	1310	39	,	,	PUNCT
ftr-479	1310	40	at	at	ADP
ftr-479	1310	41	1653	1653	NUM
ftr-479	1310	42	-	-	SYM
ftr-479	1310	43	58	58	NUM
ftr-479	1310	44	,	,	PUNCT
ftr-479	1310	45	1660	1660	NUM
ftr-479	1310	46	.	.	PUNCT
ftr-479	1311	1	256	256	NUM
ftr-479	1311	2	.	.	PUNCT
ftr-479	1311	3	unamerican	unamerican	ADJ
ftr-479	1311	4	spirit	spirit	PROPN
ftr-479	1311	5	,	,	PUNCT
ftr-479	1311	6	supra	supra	PROPN
ftr-479	1311	7	note	note	PROPN
ftr-479	1311	8	138	138	NUM
ftr-479	1311	9	,	,	PUNCT
ftr-479	1311	10	at	at	ADP
ftr-479	1311	11	301	301	NUM
ftr-479	1311	12	-	-	SYM
ftr-479	1311	13	02	02	NUM
ftr-479	1311	14	.	.	PUNCT
ftr-479	1312	1	257	257	NUM
ftr-479	1312	2	.	.	PUNCT
ftr-479	1313	1	i	i	PRON
ftr-479	1313	2	d.	d.	PROPN
ftr-479	1313	3	at	at	ADP
ftr-479	1313	4	301	301	NUM
ftr-479	1313	5	.	.	PUNCT
ftr-479	1313	6	258	258	NUM
ftr-479	1313	7	.	.	PUNCT
ftr-479	1314	1	i	i	PRON
ftr-479	1314	2	d.	d.	PROPN
ftr-479	1314	3	at	at	ADP
ftr-479	1314	4	300	300	NUM
ftr-479	1314	5	-	-	NUM
ftr-479	1314	6	02	02	NUM
ftr-479	1314	7	.	.	PUNCT
ftr-479	1315	1	259	259	NUM
ftr-479	1315	2	.	.	PUNCT
ftr-479	1316	1	see	see	VERB
ftr-479	1316	2	supra	supra	ADJ
ftr-479	1316	3	text	text	NOUN
ftr-479	1316	4	accompanying	accompanying	ADJ
ftr-479	1316	5	notes	note	NOUN
ftr-479	1316	6	156	156	NUM
ftr-479	1316	7	-	-	SYM
ftr-479	1316	8	67	67	NUM
ftr-479	1316	9	.	.	NOUN
ftr-479	1316	10	260	260	NUM
ftr-479	1316	11	.	.	PUNCT
ftr-479	1317	1	see	see	VERB
ftr-479	1317	2	supra	supra	ADJ
ftr-479	1317	3	text	text	NOUN
ftr-479	1317	4	accompanying	accompanying	ADJ
ftr-479	1317	5	notes	note	VERB
ftr-479	1317	6	15	15	NUM
ftr-479	1317	7	-	-	SYM
ftr-479	1317	8	22	22	NUM
ftr-479	1317	9	,	,	PUNCT
ftr-479	1317	10	26	26	NUM
ftr-479	1317	11	-	-	SYM
ftr-479	1317	12	35	35	NUM
ftr-479	1317	13	.	.	PUNCT
ftr-479	1318	1	261	261	NUM
ftr-479	1318	2	.	.	PUNCT
ftr-479	1319	1	see	see	VERB
ftr-479	1319	2	simplification	simplification	NOUN
ftr-479	1319	3	committee	committee	NOUN
ftr-479	1319	4	report	report	NOUN
ftr-479	1319	5	,	,	PUNCT
ftr-479	1319	6	supra	supra	PROPN
ftr-479	1319	7	note	note	NOUN
ftr-479	1319	8	126	126	NUM
ftr-479	1319	9	,	,	PUNCT
ftr-479	1319	10	at	at	ADP
ftr-479	1319	11	433	433	NUM
ftr-479	1319	12	-	-	SYM
ftr-479	1319	13	34	34	NUM
ftr-479	1319	14	.	.	PUNCT
ftr-479	1319	15	262	262	NUM
ftr-479	1319	16	.	.	PUNCT
ftr-479	1320	1	see	see	VERB
ftr-479	1320	2	supra	supra	PROPN
ftr-479	1320	3	text	text	NOUN
ftr-479	1320	4	accompanying	accompanying	ADJ
ftr-479	1320	5	notes	note	NOUN
ftr-479	1320	6	104	104	NUM
ftr-479	1320	7	-	-	SYM
ftr-479	1320	8	19	19	NUM
ftr-479	1320	9	.	.	PUNCT
ftr-479	1321	1	indeed	indeed	ADV
ftr-479	1321	2	,	,	PUNCT
ftr-479	1321	3	the	the	DET
ftr-479	1321	4	authors	author	NOUN
ftr-479	1321	5	of	of	ADP
ftr-479	1321	6	the	the	DET
ftr-479	1321	7	nunndomenici	nunndomenici	ADJ
ftr-479	1321	8	vat	vat	NOUN
ftr-479	1321	9	contemplate	contemplate	NOUN
ftr-479	1321	10	provisions	provision	NOUN
ftr-479	1321	11	conferring	confer	VERB
ftr-479	1321	12	tax	tax	NOUN
ftr-479	1321	13	-	-	PUNCT
ftr-479	1321	14	favored	favor	VERB
ftr-479	1321	15	status	status	NOUN
ftr-479	1321	16	on	on	ADP
ftr-479	1321	17	health	health	NOUN
ftr-479	1321	18	care	care	NOUN
ftr-479	1321	19	fringe	fringe	NOUN
ftr-479	1321	20	benefits	benefit	NOUN
ftr-479	1321	21	.	.	PUNCT
ftr-479	1322	1	unamerican	unamerican	ADJ
ftr-479	1322	2	spirit	spirit	PROPN
ftr-479	1322	3	,	,	PUNCT
ftr-479	1322	4	supra	supra	PROPN
ftr-479	1322	5	note	note	PROPN
ftr-479	1322	6	138	138	NUM
ftr-479	1322	7	,	,	PUNCT
ftr-479	1322	8	at	at	ADP
ftr-479	1322	9	312	312	NUM
ftr-479	1322	10	.	.	PUNCT
ftr-479	1323	1	[	[	X
ftr-479	1323	2	vol	vol	NOUN
ftr-479	1323	3	.	.	PUNCT
ftr-479	1323	4	2:7	2:7	NUM
ftr-479	1323	5	scoping	scope	VERB
ftr-479	1323	6	out	out	ADP
ftr-479	1323	7	the	the	DET
ftr-479	1323	8	uncertain	uncertain	ADJ
ftr-479	1323	9	simplification	simplification	NOUN
ftr-479	1323	10	effects	effect	NOUN
ftr-479	1323	11	d.	d.	PROPN
ftr-479	1323	12	the	the	DET
ftr-479	1323	13	devil	devil	PROPN
ftr-479	1323	14	is	be	AUX
ftr-479	1323	15	in	in	ADP
ftr-479	1323	16	the	the	DET
ftr-479	1323	17	details	detail	NOUN
ftr-479	1323	18	in	in	ADP
ftr-479	1323	19	short	short	ADJ
ftr-479	1323	20	,	,	PUNCT
ftr-479	1323	21	the	the	DET
ftr-479	1323	22	devil	devil	NOUN
ftr-479	1323	23	is	be	AUX
ftr-479	1323	24	in	in	ADP
ftr-479	1323	25	the	the	DET
ftr-479	1323	26	details	detail	NOUN
ftr-479	1323	27	.	.	PUNCT
ftr-479	1324	1	although	although	SCONJ
ftr-479	1324	2	the	the	DET
ftr-479	1324	3	replacement	replacement	NOUN
ftr-479	1324	4	of	of	ADP
ftr-479	1324	5	accretion	accretion	NOUN
ftr-479	1324	6	income	income	NOUN
ftr-479	1324	7	taxation	taxation	NOUN
ftr-479	1324	8	with	with	ADP
ftr-479	1324	9	either	either	CCONJ
ftr-479	1324	10	a	a	DET
ftr-479	1324	11	consumed	consume	VERB
ftr-479	1324	12	income	income	NOUN
ftr-479	1324	13	tax	tax	NOUN
ftr-479	1324	14	,	,	PUNCT
ftr-479	1324	15	or	or	CCONJ
ftr-479	1324	16	with	with	ADP
ftr-479	1324	17	a	a	DET
ftr-479	1324	18	vat	vat	NOUN
ftr-479	1324	19	/	/	SYM
ftr-479	1324	20	consumed	consume	VERB
ftr-479	1324	21	income	income	NOUN
ftr-479	1324	22	tax	tax	NOUN
ftr-479	1324	23	combination	combination	NOUN
ftr-479	1324	24	as	as	SCONJ
ftr-479	1324	25	proposed	propose	VERB
ftr-479	1324	26	by	by	ADP
ftr-479	1324	27	senators	senator	NOUN
ftr-479	1324	28	nunn	nunn	PROPN
ftr-479	1324	29	and	and	CCONJ
ftr-479	1324	30	domenici	domenici	PROPN
ftr-479	1324	31	,	,	PUNCT
ftr-479	1324	32	would	would	AUX
ftr-479	1324	33	seem	seem	VERB
ftr-479	1324	34	to	to	PART
ftr-479	1324	35	yield	yield	VERB
ftr-479	1324	36	a	a	DET
ftr-479	1324	37	tax	tax	NOUN
ftr-479	1324	38	system	system	NOUN
ftr-479	1324	39	that	that	PRON
ftr-479	1324	40	is	be	AUX
ftr-479	1324	41	less	less	ADV
ftr-479	1324	42	intricate	intricate	ADJ
ftr-479	1324	43	than	than	ADP
ftr-479	1324	44	the	the	DET
ftr-479	1324	45	present	present	ADJ
ftr-479	1324	46	accretion	accretion	NOUN
ftr-479	1324	47	regime	regime	NOUN
ftr-479	1324	48	,	,	PUNCT
ftr-479	1324	49	we	we	PRON
ftr-479	1324	50	can	can	AUX
ftr-479	1324	51	not	not	PART
ftr-479	1324	52	know	know	VERB
ftr-479	1324	53	the	the	DET
ftr-479	1324	54	precise	precise	ADJ
ftr-479	1324	55	extent	extent	NOUN
ftr-479	1324	56	of	of	ADP
ftr-479	1324	57	the	the	DET
ftr-479	1324	58	resulting	result	VERB
ftr-479	1324	59	simplification	simplification	NOUN
ftr-479	1324	60	until	until	SCONJ
ftr-479	1324	61	we	we	PRON
ftr-479	1324	62	learn	learn	VERB
ftr-479	1324	63	a	a	DET
ftr-479	1324	64	great	great	ADJ
ftr-479	1324	65	many	many	ADJ
ftr-479	1324	66	details	detail	NOUN
ftr-479	1324	67	that	that	PRON
ftr-479	1324	68	may	may	AUX
ftr-479	1324	69	not	not	PART
ftr-479	1324	70	be	be	AUX
ftr-479	1324	71	revealed	reveal	VERB
ftr-479	1324	72	until	until	SCONJ
ftr-479	1324	73	the	the	DET
ftr-479	1324	74	political	political	ADJ
ftr-479	1324	75	process	process	NOUN
ftr-479	1324	76	is	be	AUX
ftr-479	1324	77	well	well	ADV
ftr-479	1324	78	-	-	PUNCT
ftr-479	1324	79	advanced	advanced	ADJ
ftr-479	1324	80	.	.	PUNCT
ftr-479	1325	1	however	however	ADV
ftr-479	1325	2	,	,	PUNCT
ftr-479	1325	3	we	we	PRON
ftr-479	1325	4	can	can	AUX
ftr-479	1325	5	say	say	VERB
ftr-479	1325	6	that	that	SCONJ
ftr-479	1325	7	although	although	SCONJ
ftr-479	1325	8	the	the	DET
ftr-479	1325	9	consumption	consumption	NOUN
ftr-479	1325	10	tax	tax	NOUN
ftr-479	1325	11	system	system	NOUN
ftr-479	1325	12	that	that	PRON
ftr-479	1325	13	comes	come	VERB
ftr-479	1325	14	forth	forth	ADV
ftr-479	1325	15	will	will	AUX
ftr-479	1325	16	probably	probably	ADV
ftr-479	1325	17	be	be	AUX
ftr-479	1325	18	significantly	significantly	ADV
ftr-479	1325	19	simpler	simple	ADJ
ftr-479	1325	20	than	than	ADP
ftr-479	1325	21	the	the	DET
ftr-479	1325	22	present	present	ADJ
ftr-479	1325	23	income	income	NOUN
ftr-479	1325	24	tax	tax	NOUN
ftr-479	1325	25	law	law	NOUN
ftr-479	1325	26	,	,	PUNCT
ftr-479	1325	27	it	it	PRON
ftr-479	1325	28	will	will	AUX
ftr-479	1325	29	be	be	AUX
ftr-479	1325	30	a	a	DET
ftr-479	1325	31	complex	complex	ADJ
ftr-479	1325	32	structure	structure	NOUN
ftr-479	1325	33	that	that	PRON
ftr-479	1325	34	provides	provide	VERB
ftr-479	1325	35	a	a	DET
ftr-479	1325	36	comfortable	comfortable	ADJ
ftr-479	1325	37	living	living	NOUN
ftr-479	1325	38	for	for	ADP
ftr-479	1325	39	many	many	ADJ
ftr-479	1325	40	lawyers	lawyer	NOUN
ftr-479	1325	41	and	and	CCONJ
ftr-479	1325	42	accountants	accountant	NOUN
ftr-479	1325	43	.	.	PUNCT
ftr-479	1326	1	iv	iv	X
ftr-479	1326	2	.	.	PUNCT
ftr-479	1327	1	conclusion	conclusion	VERB
ftr-479	1327	2	the	the	DET
ftr-479	1327	3	goal	goal	NOUN
ftr-479	1327	4	of	of	ADP
ftr-479	1327	5	simplifying	simplify	VERB
ftr-479	1327	6	the	the	DET
ftr-479	1327	7	tax	tax	NOUN
ftr-479	1327	8	system	system	NOUN
ftr-479	1327	9	does	do	AUX
ftr-479	1327	10	not	not	PART
ftr-479	1327	11	occupy	occupy	VERB
ftr-479	1327	12	a	a	DET
ftr-479	1327	13	paramount	paramount	ADJ
ftr-479	1327	14	position	position	NOUN
ftr-479	1327	15	that	that	PRON
ftr-479	1327	16	allows	allow	VERB
ftr-479	1327	17	it	it	PRON
ftr-479	1327	18	to	to	PART
ftr-479	1327	19	trump	trump	VERB
ftr-479	1327	20	all	all	DET
ftr-479	1327	21	other	other	ADJ
ftr-479	1327	22	tax	tax	NOUN
ftr-479	1327	23	policy	policy	NOUN
ftr-479	1327	24	objectives	objective	NOUN
ftr-479	1327	25	.	.	PUNCT
ftr-479	1328	1	thus	thus	ADV
ftr-479	1328	2	,	,	PUNCT
ftr-479	1328	3	there	there	PRON
ftr-479	1328	4	may	may	AUX
ftr-479	1328	5	be	be	AUX
ftr-479	1328	6	good	good	ADJ
ftr-479	1328	7	reasons	reason	NOUN
ftr-479	1328	8	for	for	ADP
ftr-479	1328	9	enacting	enact	VERB
ftr-479	1328	10	a	a	DET
ftr-479	1328	11	federal	federal	ADJ
ftr-479	1328	12	consumption	consumption	NOUN
ftr-479	1328	13	tax	tax	NOUN
ftr-479	1328	14	,	,	PUNCT
ftr-479	1328	15	regardless	regardless	ADV
ftr-479	1328	16	of	of	ADP
ftr-479	1328	17	its	its	PRON
ftr-479	1328	18	impact	impact	NOUN
ftr-479	1328	19	on	on	ADP
ftr-479	1328	20	tax	tax	NOUN
ftr-479	1328	21	system	system	NOUN
ftr-479	1328	22	complexity	complexity	NOUN
ftr-479	1328	23	.	.	PUNCT
ftr-479	1329	1	3	3	NUM
ftr-479	1329	2	however	however	ADV
ftr-479	1329	3	,	,	PUNCT
ftr-479	1329	4	if	if	SCONJ
ftr-479	1329	5	adoption	adoption	NOUN
ftr-479	1329	6	of	of	ADP
ftr-479	1329	7	a	a	DET
ftr-479	1329	8	consumption	consumption	NOUN
ftr-479	1329	9	tax	tax	NOUN
ftr-479	1329	10	is	be	AUX
ftr-479	1329	11	determined	determine	VERB
ftr-479	1329	12	to	to	PART
ftr-479	1329	13	be	be	AUX
ftr-479	1329	14	substantially	substantially	ADV
ftr-479	1329	15	dependent	dependent	ADJ
ftr-479	1329	16	on	on	ADP
ftr-479	1329	17	the	the	DET
ftr-479	1329	18	extent	extent	NOUN
ftr-479	1329	19	to	to	PART
ftr-479	1329	20	which	which	PRON
ftr-479	1329	21	the	the	DET
ftr-479	1329	22	change	change	NOUN
ftr-479	1329	23	alleviates	alleviate	VERB
ftr-479	1329	24	complexity	complexity	NOUN
ftr-479	1329	25	,	,	PUNCT
ftr-479	1329	26	it	it	PRON
ftr-479	1329	27	is	be	AUX
ftr-479	1329	28	important	important	ADJ
ftr-479	1329	29	to	to	PART
ftr-479	1329	30	recognize	recognize	VERB
ftr-479	1329	31	that	that	SCONJ
ftr-479	1329	32	a	a	DET
ftr-479	1329	33	meaningful	meaningful	ADJ
ftr-479	1329	34	answer	answer	NOUN
ftr-479	1329	35	to	to	ADP
ftr-479	1329	36	this	this	DET
ftr-479	1329	37	question	question	NOUN
ftr-479	1329	38	can	can	AUX
ftr-479	1329	39	not	not	PART
ftr-479	1329	40	be	be	AUX
ftr-479	1329	41	provided	provide	VERB
ftr-479	1329	42	by	by	ADP
ftr-479	1329	43	an	an	DET
ftr-479	1329	44	inquiry	inquiry	NOUN
ftr-479	1329	45	directed	direct	VERB
ftr-479	1329	46	solely	solely	ADV
ftr-479	1329	47	to	to	ADP
ftr-479	1329	48	the	the	DET
ftr-479	1329	49	theoretical	theoretical	ADJ
ftr-479	1329	50	characteristics	characteristic	NOUN
ftr-479	1329	51	of	of	ADP
ftr-479	1329	52	a	a	DET
ftr-479	1329	53	pure	pure	ADJ
ftr-479	1329	54	vat	vat	NOUN
ftr-479	1329	55	or	or	CCONJ
ftr-479	1329	56	consumed	consume	VERB
ftr-479	1329	57	income	income	NOUN
ftr-479	1329	58	tax	tax	NOUN
ftr-479	1329	59	.	.	PUNCT
ftr-479	1330	1	as	as	SCONJ
ftr-479	1330	2	the	the	DET
ftr-479	1330	3	preceding	precede	VERB
ftr-479	1330	4	discussion	discussion	NOUN
ftr-479	1330	5	has	have	AUX
ftr-479	1330	6	indicated	indicate	VERB
ftr-479	1330	7	,	,	PUNCT
ftr-479	1330	8	the	the	DET
ftr-479	1330	9	precise	precise	ADJ
ftr-479	1330	10	impact	impact	NOUN
ftr-479	1330	11	of	of	ADP
ftr-479	1330	12	a	a	DET
ftr-479	1330	13	vat	vat	NOUN
ftr-479	1330	14	or	or	CCONJ
ftr-479	1330	15	consumed	consume	VERB
ftr-479	1330	16	income	income	NOUN
ftr-479	1330	17	tax	tax	NOUN
ftr-479	1330	18	on	on	ADP
ftr-479	1330	19	the	the	DET
ftr-479	1330	20	intricacy	intricacy	NOUN
ftr-479	1330	21	of	of	ADP
ftr-479	1330	22	the	the	DET
ftr-479	1330	23	federal	federal	ADJ
ftr-479	1330	24	tax	tax	NOUN
ftr-479	1330	25	system	system	NOUN
ftr-479	1330	26	can	can	AUX
ftr-479	1330	27	not	not	PART
ftr-479	1330	28	be	be	AUX
ftr-479	1330	29	evaluated	evaluate	VERB
ftr-479	1330	30	until	until	SCONJ
ftr-479	1330	31	we	we	PRON
ftr-479	1330	32	know	know	VERB
ftr-479	1330	33	how	how	SCONJ
ftr-479	1330	34	vat	vat	NOUN
ftr-479	1330	35	revenues	revenue	NOUN
ftr-479	1330	36	will	will	AUX
ftr-479	1330	37	be	be	AUX
ftr-479	1330	38	used	use	VERB
ftr-479	1330	39	and	and	CCONJ
ftr-479	1330	40	the	the	DET
ftr-479	1330	41	details	detail	NOUN
ftr-479	1330	42	of	of	ADP
ftr-479	1330	43	the	the	DET
ftr-479	1330	44	vat	vat	NOUN
ftr-479	1330	45	or	or	CCONJ
ftr-479	1330	46	the	the	DET
ftr-479	1330	47	consumed	consume	VERB
ftr-479	1330	48	income	income	NOUN
ftr-479	1330	49	tax	tax	NOUN
ftr-479	1330	50	that	that	PRON
ftr-479	1330	51	ultimately	ultimately	ADV
ftr-479	1330	52	emerges	emerge	VERB
ftr-479	1330	53	from	from	ADP
ftr-479	1330	54	the	the	DET
ftr-479	1330	55	political	political	ADJ
ftr-479	1330	56	process	process	NOUN
ftr-479	1330	57	.	.	PUNCT
ftr-479	1331	1	the	the	DET
ftr-479	1331	2	preceding	precede	VERB
ftr-479	1331	3	discussion	discussion	NOUN
ftr-479	1331	4	has	have	AUX
ftr-479	1331	5	also	also	ADV
ftr-479	1331	6	shown	show	VERB
ftr-479	1331	7	that	that	SCONJ
ftr-479	1331	8	while	while	SCONJ
ftr-479	1331	9	these	these	DET
ftr-479	1331	10	unknowns	unknown	NOUN
ftr-479	1331	11	can	can	AUX
ftr-479	1331	12	be	be	AUX
ftr-479	1331	13	answered	answer	VERB
ftr-479	1331	14	in	in	ADP
ftr-479	1331	15	ways	way	NOUN
ftr-479	1331	16	that	that	PRON
ftr-479	1331	17	dramatically	dramatically	ADV
ftr-479	1331	18	reduce	reduce	VERB
ftr-479	1331	19	systemic	systemic	ADJ
ftr-479	1331	20	complexity	complexity	NOUN
ftr-479	1331	21	,	,	PUNCT
ftr-479	1331	22	they	they	PRON
ftr-479	1331	23	are	be	AUX
ftr-479	1331	24	quite	quite	ADV
ftr-479	1331	25	likely	likely	ADJ
ftr-479	1331	26	to	to	PART
ftr-479	1331	27	be	be	AUX
ftr-479	1331	28	resolved	resolve	VERB
ftr-479	1331	29	in	in	ADP
ftr-479	1331	30	a	a	DET
ftr-479	1331	31	manner	manner	NOUN
ftr-479	1331	32	that	that	PRON
ftr-479	1331	33	leaves	leave	VERB
ftr-479	1331	34	us	we	PRON
ftr-479	1331	35	with	with	ADP
ftr-479	1331	36	a	a	DET
ftr-479	1331	37	highly	highly	ADV
ftr-479	1331	38	complex	complex	ADJ
ftr-479	1331	39	tax	tax	NOUN
ftr-479	1331	40	regime	regime	NOUN
ftr-479	1331	41	.	.	PUNCT
ftr-479	1332	1	thus	thus	ADV
ftr-479	1332	2	,	,	PUNCT
ftr-479	1332	3	so	so	ADV
ftr-479	1332	4	long	long	ADV
ftr-479	1332	5	as	as	SCONJ
ftr-479	1332	6	we	we	PRON
ftr-479	1332	7	lack	lack	VERB
ftr-479	1332	8	firm	firm	ADJ
ftr-479	1332	9	answers	answer	NOUN
ftr-479	1332	10	to	to	ADP
ftr-479	1332	11	these	these	DET
ftr-479	1332	12	critical	critical	ADJ
ftr-479	1332	13	inquiries	inquiry	NOUN
ftr-479	1332	14	,	,	PUNCT
ftr-479	1332	15	neither	neither	CCONJ
ftr-479	1332	16	a	a	DET
ftr-479	1332	17	vat	vat	NOUN
ftr-479	1332	18	nor	nor	CCONJ
ftr-479	1332	19	a	a	DET
ftr-479	1332	20	consumed	consume	VERB
ftr-479	1332	21	income	income	NOUN
ftr-479	1332	22	tax	tax	NOUN
ftr-479	1332	23	should	should	AUX
ftr-479	1332	24	be	be	AUX
ftr-479	1332	25	promoted	promote	VERB
ftr-479	1332	26	at	at	ADP
ftr-479	1332	27	the	the	DET
ftr-479	1332	28	national	national	ADJ
ftr-479	1332	29	level	level	NOUN
ftr-479	1332	30	as	as	ADP
ftr-479	1332	31	a	a	DET
ftr-479	1332	32	measure	measure	NOUN
ftr-479	1332	33	guaranteed	guarantee	VERB
ftr-479	1332	34	to	to	PART
ftr-479	1332	35	accomplish	accomplish	VERB
ftr-479	1332	36	major	major	ADJ
ftr-479	1332	37	simplification	simplification	NOUN
ftr-479	1332	38	.	.	PUNCT
ftr-479	1333	1	nevertheless	nevertheless	ADV
ftr-479	1333	2	,	,	PUNCT
ftr-479	1333	3	an	an	DET
ftr-479	1333	4	analysis	analysis	NOUN
ftr-479	1333	5	of	of	ADP
ftr-479	1333	6	the	the	DET
ftr-479	1333	7	most	most	ADV
ftr-479	1333	8	likely	likely	ADJ
ftr-479	1333	9	answers	answer	NOUN
ftr-479	1333	10	to	to	ADP
ftr-479	1333	11	these	these	DET
ftr-479	1333	12	uncertainties	uncertainty	NOUN
ftr-479	1333	13	suggests	suggest	VERB
ftr-479	1333	14	that	that	SCONJ
ftr-479	1333	15	:	:	PUNCT
ftr-479	1333	16	263	263	X
ftr-479	1333	17	.	.	PUNCT
ftr-479	1334	1	see	see	VERB
ftr-479	1334	2	3	3	NUM
ftr-479	1334	3	treas	trea	NOUN
ftr-479	1334	4	.	.	PUNCT
ftr-479	1335	1	dep't	dep't	PROPN
ftr-479	1335	2	,	,	PUNCT
ftr-479	1335	3	supra	supra	PROPN
ftr-479	1335	4	note	note	NOUN
ftr-479	1335	5	1	1	NUM
ftr-479	1335	6	,	,	PUNCT
ftr-479	1335	7	at	at	ADP
ftr-479	1335	8	17	17	NUM
ftr-479	1335	9	-	-	SYM
ftr-479	1335	10	-3	-3	NUM
ftr-479	1335	11	;	;	PUNCT
ftr-479	1335	12	bradford	bradford	NOUN
ftr-479	1335	13	,	,	PUNCT
ftr-479	1335	14	supra	supra	PROPN
ftr-479	1335	15	note	note	PROPN
ftr-479	1335	16	123	123	NUM
ftr-479	1335	17	;	;	PUNCT
ftr-479	1335	18	nunndomenici	nunndomenici	ADJ
ftr-479	1335	19	report	report	NOUN
ftr-479	1335	20	,	,	PUNCT
ftr-479	1335	21	supra	supra	PROPN
ftr-479	1335	22	note	note	NOUN
ftr-479	1335	23	123	123	NUM
ftr-479	1335	24	,	,	PUNCT
ftr-479	1335	25	at	at	ADP
ftr-479	1335	26	20	20	NUM
ftr-479	1335	27	;	;	PUNCT
ftr-479	1335	28	andrews	andrews	PROPN
ftr-479	1335	29	,	,	PUNCT
ftr-479	1335	30	supra	supra	PROPN
ftr-479	1335	31	note	note	PROPN
ftr-479	1335	32	178	178	NUM
ftr-479	1335	33	:	:	PUNCT
ftr-479	1335	34	ferguson	ferguson	PROPN
ftr-479	1335	35	,	,	PUNCT
ftr-479	1335	36	supra	supra	PROPN
ftr-479	1335	37	note	note	PROPN
ftr-479	1335	38	6	6	NUM
ftr-479	1335	39	;	;	PUNCT
ftr-479	1335	40	morris	morris	PROPN
ftr-479	1335	41	,	,	PUNCT
ftr-479	1335	42	supra	supra	PROPN
ftr-479	1335	43	note	note	PROPN
ftr-479	1335	44	18	18	NUM
ftr-479	1335	45	,	,	PUNCT
ftr-479	1335	46	at	at	ADP
ftr-479	1335	47	1261	1261	NUM
ftr-479	1335	48	;	;	PUNCT
ftr-479	1335	49	laurence	laurence	PROPN
ftr-479	1335	50	j.	j.	PROPN
ftr-479	1335	51	kotlikoff	kotlikoff	PROPN
ftr-479	1335	52	,	,	PUNCT
ftr-479	1335	53	the	the	DET
ftr-479	1335	54	case	case	NOUN
ftr-479	1335	55	for	for	ADP
ftr-479	1335	56	the	the	DET
ftr-479	1335	57	value	value	NOUN
ftr-479	1335	58	-	-	PUNCT
ftr-479	1335	59	added	add	VERB
ftr-479	1335	60	tax	tax	NOUN
ftr-479	1335	61	.	.	PUNCT
ftr-479	1336	1	39	39	NUM
ftr-479	1336	2	tax	tax	NOUN
ftr-479	1336	3	notes	note	NOUN
ftr-479	1336	4	239	239	NUM
ftr-479	1336	5	(	(	PUNCT
ftr-479	1336	6	apr	apr	NOUN
ftr-479	1336	7	.	.	PROPN
ftr-479	1336	8	11	11	NUM
ftr-479	1336	9	,	,	PUNCT
ftr-479	1336	10	1988	1988	NUM
ftr-479	1336	11	)	)	PUNCT
ftr-479	1336	12	.	.	PUNCT
ftr-479	1337	1	19951	19951	NUM
ftr-479	1337	2	florida	florida	PROPN
ftr-479	1337	3	tax	tax	PROPN
ftr-479	1337	4	review	review	NOUN
ftr-479	1337	5	1	1	NUM
ftr-479	1337	6	.	.	X
ftr-479	1337	7	substitution	substitution	NOUN
ftr-479	1337	8	of	of	ADP
ftr-479	1337	9	a	a	DET
ftr-479	1337	10	vat	vat	NOUN
ftr-479	1337	11	for	for	ADP
ftr-479	1337	12	the	the	DET
ftr-479	1337	13	current	current	ADJ
ftr-479	1337	14	individual	individual	ADJ
ftr-479	1337	15	and	and	CCONJ
ftr-479	1337	16	corporate	corporate	ADJ
ftr-479	1337	17	income	income	NOUN
ftr-479	1337	18	taxes	taxis	NOUN
ftr-479	1337	19	would	would	AUX
ftr-479	1337	20	be	be	AUX
ftr-479	1337	21	a	a	DET
ftr-479	1337	22	major	major	ADJ
ftr-479	1337	23	simplifying	simplifying	NOUN
ftr-479	1337	24	development	development	NOUN
ftr-479	1337	25	,	,	PUNCT
ftr-479	1337	26	but	but	CCONJ
ftr-479	1337	27	this	this	PRON
ftr-479	1337	28	is	be	AUX
ftr-479	1337	29	an	an	DET
ftr-479	1337	30	unlikely	unlikely	ADJ
ftr-479	1337	31	outcome.2	outcome.2	ADP
ftr-479	1337	32	2	2	NUM
ftr-479	1337	33	.	.	PUNCT
ftr-479	1337	34	a	a	DET
ftr-479	1337	35	deficit	deficit	NOUN
ftr-479	1337	36	control	control	NOUN
ftr-479	1337	37	vat	vat	NOUN
ftr-479	1337	38	that	that	PRON
ftr-479	1337	39	is	be	AUX
ftr-479	1337	40	simply	simply	ADV
ftr-479	1337	41	added	add	VERB
ftr-479	1337	42	to	to	ADP
ftr-479	1337	43	present	present	ADJ
ftr-479	1337	44	law	law	NOUN
ftr-479	1337	45	would	would	AUX
ftr-479	1337	46	significantly	significantly	ADV
ftr-479	1337	47	complicate	complicate	VERB
ftr-479	1337	48	the	the	DET
ftr-479	1337	49	system	system	NOUN
ftr-479	1337	50	.	.	PUNCT
ftr-479	1338	1	65	65	NUM
ftr-479	1338	2	3	3	NUM
ftr-479	1338	3	.	.	PUNCT
ftr-479	1339	1	a	a	DET
ftr-479	1339	2	vat	vat	NOUN
ftr-479	1339	3	that	that	PRON
ftr-479	1339	4	pays	pay	VERB
ftr-479	1339	5	for	for	ADP
ftr-479	1339	6	corporate	corporate	ADJ
ftr-479	1339	7	integration	integration	NOUN
ftr-479	1339	8	and	and	CCONJ
ftr-479	1339	9	nothing	nothing	PRON
ftr-479	1339	10	else	else	ADV
ftr-479	1339	11	would	would	AUX
ftr-479	1339	12	not	not	PART
ftr-479	1339	13	significantly	significantly	ADV
ftr-479	1339	14	simplify	simplify	VERB
ftr-479	1339	15	the	the	DET
ftr-479	1339	16	system.266	system.266	NUM
ftr-479	1339	17	4	4	NUM
ftr-479	1339	18	.	.	PUNCT
ftr-479	1340	1	a	a	DET
ftr-479	1340	2	vat	vat	NOUN
ftr-479	1340	3	that	that	PRON
ftr-479	1340	4	pays	pay	VERB
ftr-479	1340	5	for	for	ADP
ftr-479	1340	6	enlarged	enlarge	VERB
ftr-479	1340	7	personal	personal	ADJ
ftr-479	1340	8	exemptions	exemption	NOUN
ftr-479	1340	9	and	and	CCONJ
ftr-479	1340	10	standard	standard	ADJ
ftr-479	1340	11	deductions	deduction	NOUN
ftr-479	1340	12	,	,	PUNCT
ftr-479	1340	13	and	and	CCONJ
ftr-479	1340	14	thus	thus	ADV
ftr-479	1340	15	reduces	reduce	VERB
ftr-479	1340	16	the	the	DET
ftr-479	1340	17	numbers	number	NOUN
ftr-479	1340	18	of	of	ADP
ftr-479	1340	19	taxpayers	taxpayer	NOUN
ftr-479	1340	20	and	and	CCONJ
ftr-479	1340	21	itemizers	itemizer	NOUN
ftr-479	1340	22	,	,	PUNCT
ftr-479	1340	23	would	would	AUX
ftr-479	1340	24	be	be	AUX
ftr-479	1340	25	a	a	DET
ftr-479	1340	26	moderately	moderately	ADV
ftr-479	1340	27	simplifying	simplify	VERB
ftr-479	1340	28	development	development	NOUN
ftr-479	1340	29	.	.	PUNCT
ftr-479	1341	1	267	267	NUM
ftr-479	1341	2	5	5	NUM
ftr-479	1341	3	.	.	PUNCT
ftr-479	1342	1	the	the	DET
ftr-479	1342	2	danforth	danforth	PROPN
ftr-479	1342	3	-	-	PUNCT
ftr-479	1342	4	boren	boren	PROPN
ftr-479	1342	5	proposal	proposal	NOUN
ftr-479	1342	6	,	,	PUNCT
ftr-479	1342	7	which	which	PRON
ftr-479	1342	8	uses	use	VERB
ftr-479	1342	9	a	a	DET
ftr-479	1342	10	vat	vat	NOUN
ftr-479	1342	11	to	to	PART
ftr-479	1342	12	substitute	substitute	VERB
ftr-479	1342	13	for	for	ADP
ftr-479	1342	14	the	the	DET
ftr-479	1342	15	corporate	corporate	ADJ
ftr-479	1342	16	income	income	NOUN
ftr-479	1342	17	tax	tax	NOUN
ftr-479	1342	18	but	but	CCONJ
ftr-479	1342	19	draws	draw	VERB
ftr-479	1342	20	unincorporated	unincorporated	ADJ
ftr-479	1342	21	businesses	business	NOUN
ftr-479	1342	22	into	into	ADP
ftr-479	1342	23	the	the	DET
ftr-479	1342	24	business	business	NOUN
ftr-479	1342	25	tax	tax	NOUN
ftr-479	1342	26	system	system	NOUN
ftr-479	1342	27	and	and	CCONJ
ftr-479	1342	28	preserves	preserve	VERB
ftr-479	1342	29	the	the	DET
ftr-479	1342	30	individual	individual	ADJ
ftr-479	1342	31	income	income	NOUN
ftr-479	1342	32	tax	tax	NOUN
ftr-479	1342	33	,	,	PUNCT
ftr-479	1342	34	may	may	AUX
ftr-479	1342	35	be	be	AUX
ftr-479	1342	36	a	a	DET
ftr-479	1342	37	simplifying	simplifying	NOUN
ftr-479	1342	38	move	move	NOUN
ftr-479	1342	39	but	but	CCONJ
ftr-479	1342	40	the	the	DET
ftr-479	1342	41	resulting	result	VERB
ftr-479	1342	42	simplification	simplification	NOUN
ftr-479	1342	43	is	be	AUX
ftr-479	1342	44	hardly	hardly	ADV
ftr-479	1342	45	dramatic.268	dramatic.268	ADJ
ftr-479	1342	46	6	6	NUM
ftr-479	1342	47	.	.	X
ftr-479	1342	48	substitution	substitution	NOUN
ftr-479	1342	49	of	of	ADP
ftr-479	1342	50	a	a	DET
ftr-479	1342	51	consumed	consume	VERB
ftr-479	1342	52	income	income	NOUN
ftr-479	1342	53	tax	tax	NOUN
ftr-479	1342	54	for	for	ADP
ftr-479	1342	55	all	all	DET
ftr-479	1342	56	forms	form	NOUN
ftr-479	1342	57	of	of	ADP
ftr-479	1342	58	accretion	accretion	NOUN
ftr-479	1342	59	income	income	NOUN
ftr-479	1342	60	taxation	taxation	NOUN
ftr-479	1342	61	would	would	AUX
ftr-479	1342	62	make	make	VERB
ftr-479	1342	63	the	the	DET
ftr-479	1342	64	tax	tax	NOUN
ftr-479	1342	65	system	system	NOUN
ftr-479	1342	66	much	much	ADV
ftr-479	1342	67	simpler	simple	ADJ
ftr-479	1342	68	,	,	PUNCT
ftr-479	1342	69	but	but	CCONJ
ftr-479	1342	70	would	would	AUX
ftr-479	1342	71	still	still	ADV
ftr-479	1342	72	leave	leave	VERB
ftr-479	1342	73	us	we	PRON
ftr-479	1342	74	with	with	ADP
ftr-479	1342	75	a	a	DET
ftr-479	1342	76	significantly	significantly	ADV
ftr-479	1342	77	complex	complex	ADJ
ftr-479	1342	78	revenue	revenue	NOUN
ftr-479	1342	79	-	-	PUNCT
ftr-479	1342	80	raising	raise	VERB
ftr-479	1342	81	regime.269	regime.269	ADJ
ftr-479	1342	82	7	7	NUM
ftr-479	1342	83	.	.	PUNCT
ftr-479	1343	1	the	the	DET
ftr-479	1343	2	nunn	nunn	PROPN
ftr-479	1343	3	-	-	PUNCT
ftr-479	1343	4	domenici	domenici	PROPN
ftr-479	1343	5	plan	plan	NOUN
ftr-479	1343	6	,	,	PUNCT
ftr-479	1343	7	which	which	PRON
ftr-479	1343	8	replaces	replace	VERB
ftr-479	1343	9	all	all	DET
ftr-479	1343	10	forms	form	NOUN
ftr-479	1343	11	of	of	ADP
ftr-479	1343	12	accretion	accretion	NOUN
ftr-479	1343	13	income	income	NOUN
ftr-479	1343	14	taxation	taxation	NOUN
ftr-479	1343	15	with	with	ADP
ftr-479	1343	16	a	a	DET
ftr-479	1343	17	combination	combination	NOUN
ftr-479	1343	18	of	of	ADP
ftr-479	1343	19	a	a	DET
ftr-479	1343	20	vat	vat	NOUN
ftr-479	1343	21	and	and	CCONJ
ftr-479	1343	22	a	a	DET
ftr-479	1343	23	consumed	consume	VERB
ftr-479	1343	24	income	income	NOUN
ftr-479	1343	25	tax	tax	NOUN
ftr-479	1343	26	,	,	PUNCT
ftr-479	1343	27	appears	appear	VERB
ftr-479	1343	28	simpler	simple	ADJ
ftr-479	1343	29	than	than	ADP
ftr-479	1343	30	both	both	CCONJ
ftr-479	1343	31	the	the	DET
ftr-479	1343	32	current	current	ADJ
ftr-479	1343	33	system	system	NOUN
ftr-479	1343	34	and	and	CCONJ
ftr-479	1343	35	the	the	DET
ftr-479	1343	36	danforth	danforth	PROPN
ftr-479	1343	37	-	-	PUNCT
ftr-479	1343	38	boren	boren	PROPN
ftr-479	1343	39	proposal	proposal	NOUN
ftr-479	1343	40	.	.	PUNCT
ftr-479	1344	1	nevertheless	nevertheless	ADV
ftr-479	1344	2	,	,	PUNCT
ftr-479	1344	3	nunn	nunn	PROPN
ftr-479	1344	4	-	-	PUNCT
ftr-479	1344	5	domenici	domenici	PROPN
ftr-479	1344	6	is	be	AUX
ftr-479	1344	7	a	a	DET
ftr-479	1344	8	significantly	significantly	ADV
ftr-479	1344	9	intricate	intricate	ADJ
ftr-479	1344	10	system	system	NOUN
ftr-479	1344	11	in	in	ADP
ftr-479	1344	12	its	its	PRON
ftr-479	1344	13	own	own	ADJ
ftr-479	1344	14	right	right	NOUN
ftr-479	1344	15	,	,	PUNCT
ftr-479	1344	16	and	and	CCONJ
ftr-479	1344	17	it	it	PRON
ftr-479	1344	18	is	be	AUX
ftr-479	1344	19	more	more	ADV
ftr-479	1344	20	complex	complex	ADJ
ftr-479	1344	21	than	than	SCONJ
ftr-479	1344	22	plans	plan	NOUN
ftr-479	1344	23	to	to	PART
ftr-479	1344	24	replace	replace	VERB
ftr-479	1344	25	accretion	accretion	NOUN
ftr-479	1344	26	income	income	NOUN
ftr-479	1344	27	taxation	taxation	NOUN
ftr-479	1344	28	solely	solely	ADV
ftr-479	1344	29	with	with	ADP
ftr-479	1344	30	a	a	DET
ftr-479	1344	31	vat	vat	NOUN
ftr-479	1344	32	or	or	CCONJ
ftr-479	1344	33	solely	solely	ADV
ftr-479	1344	34	with	with	ADP
ftr-479	1344	35	a	a	DET
ftr-479	1344	36	consumed	consume	VERB
ftr-479	1344	37	income	income	NOUN
ftr-479	1344	38	tax.270	tax.270	NOUN
ftr-479	1344	39	a	a	DET
ftr-479	1344	40	persistent	persistent	ADJ
ftr-479	1344	41	theme	theme	NOUN
ftr-479	1344	42	of	of	ADP
ftr-479	1344	43	this	this	DET
ftr-479	1344	44	article	article	NOUN
ftr-479	1344	45	has	have	AUX
ftr-479	1344	46	been	be	AUX
ftr-479	1344	47	that	that	SCONJ
ftr-479	1344	48	the	the	DET
ftr-479	1344	49	political	political	ADJ
ftr-479	1344	50	process	process	NOUN
ftr-479	1344	51	is	be	AUX
ftr-479	1344	52	quite	quite	ADV
ftr-479	1344	53	likely	likely	ADJ
ftr-479	1344	54	to	to	PART
ftr-479	1344	55	deliver	deliver	VERB
ftr-479	1344	56	a	a	DET
ftr-479	1344	57	much	much	ADV
ftr-479	1344	58	more	more	ADV
ftr-479	1344	59	complicated	complicated	ADJ
ftr-479	1344	60	consumption	consumption	NOUN
ftr-479	1344	61	tax	tax	NOUN
ftr-479	1344	62	package	package	NOUN
ftr-479	1344	63	than	than	SCONJ
ftr-479	1344	64	initially	initially	ADV
ftr-479	1344	65	seems	seem	VERB
ftr-479	1344	66	possible	possible	ADJ
ftr-479	1344	67	when	when	SCONJ
ftr-479	1344	68	one	one	NUM
ftr-479	1344	69	reads	read	VERB
ftr-479	1344	70	textbook	textbook	NOUN
ftr-479	1344	71	descriptions	description	NOUN
ftr-479	1344	72	of	of	ADP
ftr-479	1344	73	the	the	DET
ftr-479	1344	74	vat	vat	NOUN
ftr-479	1344	75	and	and	CCONJ
ftr-479	1344	76	the	the	DET
ftr-479	1344	77	consumed	consume	VERB
ftr-479	1344	78	income	income	NOUN
ftr-479	1344	79	tax	tax	NOUN
ftr-479	1344	80	.	.	PUNCT
ftr-479	1345	1	consumption	consumption	NOUN
ftr-479	1345	2	tax	tax	NOUN
ftr-479	1345	3	advocates	advocate	NOUN
ftr-479	1345	4	will	will	AUX
ftr-479	1345	5	probably	probably	ADV
ftr-479	1345	6	264	264	NUM
ftr-479	1345	7	.	.	PUNCT
ftr-479	1346	1	see	see	VERB
ftr-479	1346	2	supra	supra	ADJ
ftr-479	1346	3	text	text	NOUN
ftr-479	1346	4	accompanying	accompanying	ADJ
ftr-479	1346	5	notes	note	NOUN
ftr-479	1346	6	39	39	NUM
ftr-479	1346	7	-	-	SYM
ftr-479	1346	8	54	54	NUM
ftr-479	1346	9	.	.	PUNCT
ftr-479	1347	1	265	265	NUM
ftr-479	1347	2	.	.	PUNCT
ftr-479	1348	1	see	see	VERB
ftr-479	1348	2	supra	supra	ADJ
ftr-479	1348	3	text	text	NOUN
ftr-479	1348	4	accompanying	accompanying	ADJ
ftr-479	1348	5	note	note	NOUN
ftr-479	1348	6	55	55	NUM
ftr-479	1348	7	.	.	PUNCT
ftr-479	1348	8	266	266	NUM
ftr-479	1348	9	.	.	PUNCT
ftr-479	1349	1	see	see	VERB
ftr-479	1349	2	supra	supra	ADJ
ftr-479	1349	3	text	text	NOUN
ftr-479	1349	4	accompanying	accompanying	ADJ
ftr-479	1349	5	notes	note	NOUN
ftr-479	1349	6	56	56	NUM
ftr-479	1349	7	-	-	SYM
ftr-479	1349	8	68	68	NUM
ftr-479	1349	9	.	.	PUNCT
ftr-479	1350	1	267	267	X
ftr-479	1350	2	.	.	PUNCT
ftr-479	1351	1	see	see	VERB
ftr-479	1351	2	supra	supra	ADJ
ftr-479	1351	3	text	text	NOUN
ftr-479	1351	4	accompanying	accompanying	ADJ
ftr-479	1351	5	notes	note	NOUN
ftr-479	1351	6	69	69	NUM
ftr-479	1351	7	-	-	SYM
ftr-479	1351	8	71	71	NUM
ftr-479	1351	9	.	.	NOUN
ftr-479	1351	10	268	268	NUM
ftr-479	1351	11	.	.	PUNCT
ftr-479	1352	1	see	see	VERB
ftr-479	1352	2	supra	supra	PROPN
ftr-479	1352	3	part	part	NOUN
ftr-479	1352	4	ii.e	ii.e	ADV
ftr-479	1352	5	.	.	PUNCT
ftr-479	1353	1	269	269	NUM
ftr-479	1353	2	.	.	PUNCT
ftr-479	1354	1	see	see	VERB
ftr-479	1354	2	supra	supra	PROPN
ftr-479	1354	3	part	part	PROPN
ftr-479	1354	4	ii.b	ii.b	PROPN
ftr-479	1354	5	.	.	PUNCT
ftr-479	1355	1	"	"	PUNCT
ftr-479	1355	2	a	a	DET
ftr-479	1355	3	consumption	consumption	NOUN
ftr-479	1355	4	-	-	PUNCT
ftr-479	1355	5	type	type	NOUN
ftr-479	1355	6	tax	tax	NOUN
ftr-479	1355	7	is	be	AUX
ftr-479	1355	8	indeed	indeed	ADV
ftr-479	1355	9	more	more	ADV
ftr-479	1355	10	complicated	complicated	ADJ
ftr-479	1355	11	than	than	ADP
ftr-479	1355	12	a	a	DET
ftr-479	1355	13	simple	simple	ADJ
ftr-479	1355	14	tax	tax	NOUN
ftr-479	1355	15	on	on	ADP
ftr-479	1355	16	ordinary	ordinary	ADJ
ftr-479	1355	17	income	income	NOUN
ftr-479	1355	18	alone	alone	ADV
ftr-479	1355	19	that	that	PRON
ftr-479	1355	20	omits	omit	VERB
ftr-479	1355	21	capital	capital	NOUN
ftr-479	1355	22	gains	gain	NOUN
ftr-479	1355	23	.	.	PUNCT
ftr-479	1355	24	"	"	PUNCT
ftr-479	1356	1	andrews	andrews	PROPN
ftr-479	1356	2	,	,	PUNCT
ftr-479	1356	3	supra	supra	PROPN
ftr-479	1356	4	note	note	PROPN
ftr-479	1356	5	178	178	NUM
ftr-479	1356	6	,	,	PUNCT
ftr-479	1356	7	at	at	ADP
ftr-479	1356	8	1149	1149	NUM
ftr-479	1356	9	n.81	n.81	PROPN
ftr-479	1356	10	.	.	PROPN
ftr-479	1356	11	270	270	NUM
ftr-479	1356	12	.	.	PUNCT
ftr-479	1357	1	see	see	VERB
ftr-479	1357	2	supra	supra	PROPN
ftr-479	1357	3	part	part	PROPN
ftr-479	1357	4	iii.c	iii.c	PROPN
ftr-479	1357	5	.	.	PUNCT
ftr-479	1358	1	[	[	X
ftr-479	1358	2	vol	vol	NOUN
ftr-479	1358	3	2:7	2:7	NUM
ftr-479	1358	4	scoping	scope	VERB
ftr-479	1358	5	out	out	ADP
ftr-479	1358	6	the	the	DET
ftr-479	1358	7	uncertain	uncertain	ADJ
ftr-479	1358	8	simplification	simplification	NOUN
ftr-479	1358	9	etfects	etfect	NOUN
ftr-479	1358	10	view	view	VERB
ftr-479	1358	11	this	this	PRON
ftr-479	1358	12	as	as	ADP
ftr-479	1358	13	unduly	unduly	ADV
ftr-479	1358	14	pessimistic	pessimistic	ADJ
ftr-479	1358	15	,	,	PUNCT
ftr-479	1358	16	and	and	CCONJ
ftr-479	1358	17	they	they	PRON
ftr-479	1358	18	may	may	AUX
ftr-479	1358	19	be	be	AUX
ftr-479	1358	20	correct	correct	ADJ
ftr-479	1358	21	.	.	PUNCT
ftr-479	1359	1	however	however	ADV
ftr-479	1359	2	,	,	PUNCT
ftr-479	1359	3	it	it	PRON
ftr-479	1359	4	is	be	AUX
ftr-479	1359	5	useful	useful	ADJ
ftr-479	1359	6	to	to	PART
ftr-479	1359	7	recall	recall	VERB
ftr-479	1359	8	that	that	PRON
ftr-479	1359	9	in	in	ADP
ftr-479	1359	10	1913	1913	NUM
ftr-479	1359	11	,	,	PUNCT
ftr-479	1359	12	when	when	SCONJ
ftr-479	1359	13	america	america	PROPN
ftr-479	1359	14	stood	stand	VERB
ftr-479	1359	15	optimistically	optimistically	ADV
ftr-479	1359	16	poised	poise	VERB
ftr-479	1359	17	to	to	PART
ftr-479	1359	18	adopt	adopt	VERB
ftr-479	1359	19	a	a	DET
ftr-479	1359	20	new	new	ADJ
ftr-479	1359	21	tax	tax	NOUN
ftr-479	1359	22	system	system	NOUN
ftr-479	1359	23	,	,	PUNCT
ftr-479	1359	24	the	the	DET
ftr-479	1359	25	house	house	NOUN
ftr-479	1359	26	ways	way	NOUN
ftr-479	1359	27	and	and	CCONJ
ftr-479	1359	28	means	mean	VERB
ftr-479	1359	29	committee	committee	PROPN
ftr-479	1359	30	said	say	VERB
ftr-479	1359	31	:	:	PUNCT
ftr-479	1359	32	in	in	ADP
ftr-479	1359	33	view	view	NOUN
ftr-479	1359	34	of	of	ADP
ftr-479	1359	35	the	the	DET
ftr-479	1359	36	many	many	ADJ
ftr-479	1359	37	valuable	valuable	ADJ
ftr-479	1359	38	governmental	governmental	ADJ
ftr-479	1359	39	purposes	purpose	NOUN
ftr-479	1359	40	to	to	PART
ftr-479	1359	41	be	be	AUX
ftr-479	1359	42	subserved	subserve	VERB
ftr-479	1359	43	,	,	PUNCT
ftr-479	1359	44	those	those	DET
ftr-479	1359	45	citizens	citizen	NOUN
ftr-479	1359	46	required	require	VERB
ftr-479	1359	47	to	to	PART
ftr-479	1359	48	do	do	VERB
ftr-479	1359	49	so	so	ADV
ftr-479	1359	50	can	can	AUX
ftr-479	1359	51	well	well	ADV
ftr-479	1359	52	afford	afford	VERB
ftr-479	1359	53	to	to	PART
ftr-479	1359	54	devote	devote	VERB
ftr-479	1359	55	a	a	DET
ftr-479	1359	56	brief	brief	ADJ
ftr-479	1359	57	time	time	NOUN
ftr-479	1359	58	during	during	ADP
ftr-479	1359	59	some	some	DET
ftr-479	1359	60	one	one	NUM
ftr-479	1359	61	day	day	NOUN
ftr-479	1359	62	in	in	ADP
ftr-479	1359	63	each	each	DET
ftr-479	1359	64	year	year	NOUN
ftr-479	1359	65	to	to	ADP
ftr-479	1359	66	the	the	DET
ftr-479	1359	67	making	making	NOUN
ftr-479	1359	68	out	out	ADP
ftr-479	1359	69	of	of	ADP
ftr-479	1359	70	a	a	DET
ftr-479	1359	71	personal	personal	ADJ
ftr-479	1359	72	return	return	NOUN
ftr-479	1359	73	of	of	ADP
ftr-479	1359	74	income	income	NOUN
ftr-479	1359	75	for	for	ADP
ftr-479	1359	76	purposes	purpose	NOUN
ftr-479	1359	77	of	of	ADP
ftr-479	1359	78	taxation	taxation	NOUN
ftr-479	1359	79	.	.	PUNCT
ftr-479	1360	1	this	this	PRON
ftr-479	1360	2	is	be	AUX
ftr-479	1360	3	done	do	VERB
ftr-479	1360	4	without	without	ADP
ftr-479	1360	5	complaint	complaint	NOUN
ftr-479	1360	6	under	under	ADP
ftr-479	1360	7	the	the	DET
ftr-479	1360	8	operation	operation	NOUN
ftr-479	1360	9	of	of	ADP
ftr-479	1360	10	all	all	DET
ftr-479	1360	11	the	the	DET
ftr-479	1360	12	general	general	ADJ
ftr-479	1360	13	property	property	NOUN
ftr-479	1360	14	tax	tax	NOUN
ftr-479	1360	15	laws	law	NOUN
ftr-479	1360	16	of	of	ADP
ftr-479	1360	17	the	the	DET
ftr-479	1360	18	states	state	NOUN
ftr-479	1360	19	.	.	PUNCT
ftr-479	1361	1	all	all	DET
ftr-479	1361	2	good	good	ADJ
ftr-479	1361	3	citizens	citizen	NOUN
ftr-479	1361	4	,	,	PUNCT
ftr-479	1361	5	it	it	PRON
ftr-479	1361	6	is	be	AUX
ftr-479	1361	7	therefore	therefore	ADV
ftr-479	1361	8	believed	believe	VERB
ftr-479	1361	9	,	,	PUNCT
ftr-479	1361	10	will	will	AUX
ftr-479	1361	11	willingly	willingly	ADV
ftr-479	1361	12	and	and	CCONJ
ftr-479	1361	13	cheerfully	cheerfully	ADV
ftr-479	1361	14	support	support	VERB
ftr-479	1361	15	and	and	CCONJ
ftr-479	1361	16	sustain	sustain	VERB
ftr-479	1361	17	this	this	PRON
ftr-479	1361	18	,	,	PUNCT
ftr-479	1361	19	the	the	DET
ftr-479	1361	20	fairest	fair	ADJ
ftr-479	1361	21	and	and	CCONJ
ftr-479	1361	22	cheapest	cheap	ADJ
ftr-479	1361	23	of	of	ADP
ftr-479	1361	24	all	all	DET
ftr-479	1361	25	taxes	taxis	NOUN
ftr-479	1361	26	,	,	PUNCT
ftr-479	1361	27	in	in	ADP
ftr-479	1361	28	order	order	NOUN
ftr-479	1361	29	to	to	PART
ftr-479	1361	30	secure	secure	VERB
ftr-479	1361	31	to	to	ADP
ftr-479	1361	32	the	the	DET
ftr-479	1361	33	largest	large	ADJ
ftr-479	1361	34	extent	extent	NOUN
ftr-479	1361	35	equality	equality	NOUN
ftr-479	1361	36	of	of	ADP
ftr-479	1361	37	tax	tax	NOUN
ftr-479	1361	38	burdens	burden	NOUN
ftr-479	1361	39	,	,	PUNCT
ftr-479	1361	40	an	an	DET
ftr-479	1361	41	adjustable	adjustable	ADJ
ftr-479	1361	42	system	system	NOUN
ftr-479	1361	43	of	of	ADP
ftr-479	1361	44	revenue	revenue	NOUN
ftr-479	1361	45	,	,	PUNCT
ftr-479	1361	46	and	and	CCONJ
ftr-479	1361	47	in	in	ADP
ftr-479	1361	48	all	all	DET
ftr-479	1361	49	respects	respect	NOUN
ftr-479	1361	50	a	a	DET
ftr-479	1361	51	modernized	modernized	ADJ
ftr-479	1361	52	fiscal	fiscal	ADJ
ftr-479	1361	53	system	system	NOUN
ftr-479	1361	54	.	.	PUNCT
ftr-479	1361	55	'	'	PUNCT
ftr-479	1362	1	7	7	NUM
ftr-479	1362	2	'	'	PUNCT
ftr-479	1362	3	these	these	DET
ftr-479	1362	4	confident	confident	ADJ
ftr-479	1362	5	predictions	prediction	NOUN
ftr-479	1362	6	of	of	ADP
ftr-479	1362	7	compliance	compliance	NOUN
ftr-479	1362	8	burdens	burden	NOUN
ftr-479	1362	9	that	that	PRON
ftr-479	1362	10	would	would	AUX
ftr-479	1362	11	involve	involve	VERB
ftr-479	1362	12	no	no	DET
ftr-479	1362	13	more	more	ADJ
ftr-479	1362	14	than	than	ADP
ftr-479	1362	15	a	a	DET
ftr-479	1362	16	brief	brief	ADJ
ftr-479	1362	17	period	period	NOUN
ftr-479	1362	18	of	of	ADP
ftr-479	1362	19	time	time	NOUN
ftr-479	1362	20	on	on	ADP
ftr-479	1362	21	a	a	DET
ftr-479	1362	22	single	single	ADJ
ftr-479	1362	23	day	day	NOUN
ftr-479	1362	24	and	and	CCONJ
ftr-479	1362	25	of	of	ADP
ftr-479	1362	26	warm	warm	ADJ
ftr-479	1362	27	public	public	ADJ
ftr-479	1362	28	support	support	NOUN
ftr-479	1362	29	for	for	ADP
ftr-479	1362	30	the	the	DET
ftr-479	1362	31	income	income	NOUN
ftr-479	1362	32	tax	tax	NOUN
ftr-479	1362	33	now	now	ADV
ftr-479	1362	34	seem	seem	VERB
ftr-479	1362	35	laughable	laughable	ADJ
ftr-479	1362	36	.	.	PUNCT
ftr-479	1363	1	the	the	DET
ftr-479	1363	2	1913	1913	NUM
ftr-479	1363	3	income	income	NOUN
ftr-479	1363	4	tax	tax	NOUN
ftr-479	1363	5	proponents	proponent	NOUN
ftr-479	1363	6	,	,	PUNCT
ftr-479	1363	7	being	be	AUX
ftr-479	1363	8	merely	merely	ADV
ftr-479	1363	9	human	human	ADJ
ftr-479	1363	10	,	,	PUNCT
ftr-479	1363	11	could	could	AUX
ftr-479	1363	12	not	not	PART
ftr-479	1363	13	begin	begin	VERB
ftr-479	1363	14	to	to	PART
ftr-479	1363	15	foresee	foresee	VERB
ftr-479	1363	16	the	the	DET
ftr-479	1363	17	complexities	complexity	NOUN
ftr-479	1363	18	that	that	PRON
ftr-479	1363	19	would	would	AUX
ftr-479	1363	20	emerge	emerge	VERB
ftr-479	1363	21	over	over	ADP
ftr-479	1363	22	time	time	NOUN
ftr-479	1363	23	from	from	ADP
ftr-479	1363	24	a	a	DET
ftr-479	1363	25	system	system	NOUN
ftr-479	1363	26	that	that	PRON
ftr-479	1363	27	appeared	appear	VERB
ftr-479	1363	28	so	so	ADV
ftr-479	1363	29	promising	promising	ADJ
ftr-479	1363	30	at	at	ADP
ftr-479	1363	31	the	the	DET
ftr-479	1363	32	outset	outset	NOUN
ftr-479	1363	33	.	.	PUNCT
ftr-479	1364	1	likewise	likewise	ADV
ftr-479	1364	2	,	,	PUNCT
ftr-479	1364	3	unimagined	unimagined	ADJ
ftr-479	1364	4	and	and	CCONJ
ftr-479	1364	5	extensive	extensive	ADJ
ftr-479	1364	6	complications	complication	NOUN
ftr-479	1364	7	may	may	AUX
ftr-479	1364	8	be	be	AUX
ftr-479	1364	9	lurking	lurk	VERB
ftr-479	1364	10	in	in	ADP
ftr-479	1364	11	the	the	DET
ftr-479	1364	12	vat	vat	NOUN
ftr-479	1364	13	and	and	CCONJ
ftr-479	1364	14	the	the	DET
ftr-479	1364	15	consumed	consume	VERB
ftr-479	1364	16	income	income	NOUN
ftr-479	1364	17	tax	tax	NOUN
ftr-479	1364	18	,	,	PUNCT
ftr-479	1364	19	particularly	particularly	ADV
ftr-479	1364	20	in	in	ADP
ftr-479	1364	21	the	the	DET
ftr-479	1364	22	latter	latter	ADJ
ftr-479	1364	23	,	,	PUNCT
ftr-479	1364	24	that	that	PRON
ftr-479	1364	25	will	will	AUX
ftr-479	1364	26	make	make	VERB
ftr-479	1364	27	this	this	DET
ftr-479	1364	28	article	article	NOUN
ftr-479	1364	29	's	's	PART
ftr-479	1364	30	complexity	complexity	NOUN
ftr-479	1364	31	speculations	speculation	NOUN
ftr-479	1364	32	seem	seem	VERB
ftr-479	1364	33	naively	naively	ADV
ftr-479	1364	34	understated	understate	VERB
ftr-479	1364	35	.	.	PUNCT
ftr-479	1365	1	as	as	ADP
ftr-479	1365	2	our	our	PRON
ftr-479	1365	3	experience	experience	NOUN
ftr-479	1365	4	with	with	ADP
ftr-479	1365	5	the	the	DET
ftr-479	1365	6	income	income	NOUN
ftr-479	1365	7	tax	tax	NOUN
ftr-479	1365	8	shows	show	NOUN
ftr-479	1365	9	,	,	PUNCT
ftr-479	1365	10	u.s	u.s	PROPN
ftr-479	1365	11	.	.	PROPN
ftr-479	1365	12	tax	tax	NOUN
ftr-479	1365	13	systems	system	NOUN
ftr-479	1365	14	have	have	VERB
ftr-479	1365	15	a	a	DET
ftr-479	1365	16	way	way	NOUN
ftr-479	1365	17	of	of	ADP
ftr-479	1365	18	coming	come	VERB
ftr-479	1365	19	to	to	PART
ftr-479	1365	20	reflect	reflect	VERB
ftr-479	1365	21	thoroughly	thoroughly	ADV
ftr-479	1365	22	the	the	DET
ftr-479	1365	23	intricacy	intricacy	NOUN
ftr-479	1365	24	of	of	ADP
ftr-479	1365	25	our	our	PRON
ftr-479	1365	26	society	society	NOUN
ftr-479	1365	27	and	and	CCONJ
ftr-479	1365	28	its	its	PRON
ftr-479	1365	29	economy	economy	NOUN
ftr-479	1365	30	.	.	PUNCT
ftr-479	1366	1	271	271	NUM
ftr-479	1366	2	.	.	X
ftr-479	1366	3	h.r	h.r	PROPN
ftr-479	1366	4	.	.	PROPN
ftr-479	1366	5	rep	rep	PROPN
ftr-479	1366	6	.	.	PROPN
ftr-479	1366	7	no	no	INTJ
ftr-479	1366	8	.	.	NOUN
ftr-479	1366	9	5	5	NUM
ftr-479	1366	10	,	,	PUNCT
ftr-479	1366	11	63d	63d	NOUN
ftr-479	1366	12	cong	cong	NOUN
ftr-479	1366	13	.	.	PROPN
ftr-479	1366	14	,	,	PUNCT
ftr-479	1366	15	1st	1st	ADJ
ftr-479	1366	16	sess	sess	NOUN
ftr-479	1366	17	(	(	PUNCT
ftr-479	1366	18	1913	1913	NUM
ftr-479	1366	19	)	)	PUNCT
ftr-479	1366	20	,	,	PUNCT
ftr-479	1366	21	reprinted	reprint	VERB
ftr-479	1366	22	in	in	ADP
ftr-479	1366	23	1939	1939	NUM
ftr-479	1366	24	-	-	SYM
ftr-479	1366	25	1	1	NUM
ftr-479	1366	26	c.b	c.b	PROPN
ftr-479	1366	27	.	.	PUNCT
ftr-479	1367	1	(	(	PUNCT
ftr-479	1367	2	part	part	NOUN
ftr-479	1367	3	2	2	NUM
ftr-479	1367	4	)	)	PUNCT
ftr-479	1367	5	1,3	1,3	NUM
ftr-479	1367	6	.	.	PUNCT
ftr-479	1367	7	19951	19951	NUM