id	sid	tid	token	lemma	pos
ftr-481	1	1	florida	florida	PROPN
ftr-481	1	2	tax	tax	PROPN
ftr-481	1	3	review	review	NOUN
ftr-481	1	4	volume	volume	NOUN
ftr-481	1	5	2	2	NUM
ftr-481	1	6	1995	1995	NUM
ftr-481	1	7	number	number	NOUN
ftr-481	1	8	8	8	NUM
ftr-481	1	9	interpreting	interpret	VERB
ftr-481	1	10	tax	tax	NOUN
ftr-481	1	11	legislation	legislation	NOUN
ftr-481	1	12	:	:	PUNCT
ftr-481	1	13	the	the	DET
ftr-481	1	14	role	role	NOUN
ftr-481	1	15	of	of	ADP
ftr-481	1	16	purpose	purpose	NOUN
ftr-481	1	17	deborah	deborah	PROPN
ftr-481	1	18	a.	a.	NOUN
ftr-481	1	19	geier	geier	PROPN
ftr-481	1	20	*	*	PUNCT
ftr-481	1	21	i.	i.	PROPN
ftr-481	1	22	introduction	introduction	NOUN
ftr-481	1	23	................................	................................	PUNCT
ftr-481	1	24	493	493	NUM
ftr-481	1	25	ii	ii	NOUN
ftr-481	1	26	.	.	PUNCT
ftr-481	2	1	what	what	PRON
ftr-481	2	2	is	be	AUX
ftr-481	2	3	statutory	statutory	ADJ
ftr-481	2	4	purpose	purpose	NOUN
ftr-481	2	5	?	?	PUNCT
ftr-481	2	6	.	.	PUNCT
ftr-481	3	1	.	.	PUNCT
ftr-481	3	2	.	.	PUNCT
ftr-481	4	1	.	.	PUNCT
ftr-481	4	2	.	.	PUNCT
ftr-481	5	1	.	.	PUNCT
ftr-481	5	2	.	.	PUNCT
ftr-481	6	1	.	.	PUNCT
ftr-481	6	2	.	.	PUNCT
ftr-481	7	1	.	.	PUNCT
ftr-481	7	2	.	.	PUNCT
ftr-481	8	1	.	.	PUNCT
ftr-481	8	2	.	.	PUNCT
ftr-481	9	1	.	.	PUNCT
ftr-481	9	2	.	.	PUNCT
ftr-481	10	1	.	.	PUNCT
ftr-481	10	2	.	.	PUNCT
ftr-481	11	1	.	.	PUNCT
ftr-481	11	2	.	.	PUNCT
ftr-481	12	1	.	.	PUNCT
ftr-481	13	1	494	494	NUM
ftr-481	13	2	a.	a.	NOUN
ftr-481	13	3	structure	structure	NOUN
ftr-481	13	4	as	as	ADP
ftr-481	13	5	purpose	purpose	NOUN
ftr-481	13	6	.......................	.......................	PUNCT
ftr-481	13	7	497	497	NUM
ftr-481	13	8	b.	b.	PROPN
ftr-481	13	9	nontax	nontax	PROPN
ftr-481	13	10	code	code	NOUN
ftr-481	13	11	provisions	provision	NOUN
ftr-481	13	12	.....................	.....................	PUNCT
ftr-481	13	13	502	502	NUM
ftr-481	13	14	c.	c.	NOUN
ftr-481	13	15	purpose	purpose	NOUN
ftr-481	13	16	as	as	ADP
ftr-481	13	17	legislative	legislative	ADJ
ftr-481	13	18	history	history	NOUN
ftr-481	13	19	................	................	PUNCT
ftr-481	13	20	503	503	NUM
ftr-481	13	21	d.	d.	NOUN
ftr-481	13	22	lack	lack	NOUN
ftr-481	13	23	of	of	ADP
ftr-481	13	24	purpose	purpose	NOUN
ftr-481	13	25	..........................	..........................	PUNCT
ftr-481	13	26	505	505	NUM
ftr-481	13	27	e.	e.	NOUN
ftr-481	13	28	evolving	evolve	VERB
ftr-481	13	29	purpose	purpose	NOUN
ftr-481	13	30	.........................	.........................	PUNCT
ftr-481	13	31	507	507	NUM
ftr-481	13	32	11	11	NUM
ftr-481	13	33	.	.	PUNCT
ftr-481	14	1	the	the	DET
ftr-481	14	2	role	role	NOUN
ftr-481	14	3	of	of	ADP
ftr-481	14	4	purpose	purpose	NOUN
ftr-481	14	5	and	and	CCONJ
ftr-481	14	6	institutional	institutional	ADJ
ftr-481	14	7	values	value	NOUN
ftr-481	14	8	....	....	PUNCT
ftr-481	15	1	507	507	NUM
ftr-481	15	2	a.	a.	NOUN
ftr-481	15	3	the	the	DET
ftr-481	15	4	relationship	relationship	NOUN
ftr-481	15	5	of	of	ADP
ftr-481	15	6	congress	congress	PROPN
ftr-481	15	7	,	,	PUNCT
ftr-481	15	8	the	the	DET
ftr-481	15	9	courts	court	NOUN
ftr-481	15	10	,	,	PUNCT
ftr-481	15	11	and	and	CCONJ
ftr-481	15	12	the	the	DET
ftr-481	15	13	treasury	treasury	PROPN
ftr-481	15	14	department	department	PROPN
ftr-481	15	15	....................	....................	PUNCT
ftr-481	16	1	507	507	NUM
ftr-481	16	2	b.	b.	NOUN
ftr-481	16	3	the	the	DET
ftr-481	16	4	importance	importance	NOUN
ftr-481	16	5	of	of	ADP
ftr-481	16	6	rhetoric	rhetoric	NOUN
ftr-481	16	7	..................	..................	PUNCT
ftr-481	17	1	513	513	NUM
ftr-481	17	2	*	*	NOUN
ftr-481	17	3	associate	associate	NOUN
ftr-481	17	4	professor	professor	NOUN
ftr-481	17	5	of	of	ADP
ftr-481	17	6	law	law	NOUN
ftr-481	17	7	,	,	PUNCT
ftr-481	17	8	cleveland	cleveland	PROPN
ftr-481	17	9	-	-	PUNCT
ftr-481	17	10	marshall	marshall	PROPN
ftr-481	17	11	college	college	PROPN
ftr-481	17	12	of	of	ADP
ftr-481	17	13	law	law	PROPN
ftr-481	17	14	,	,	PUNCT
ftr-481	17	15	cleveland	cleveland	PROPN
ftr-481	17	16	state	state	PROPN
ftr-481	17	17	university	university	PROPN
ftr-481	17	18	;	;	PUNCT
ftr-481	17	19	visiting	visit	VERB
ftr-481	17	20	associate	associate	ADJ
ftr-481	17	21	professor	professor	NOUN
ftr-481	17	22	of	of	ADP
ftr-481	17	23	law	law	NOUN
ftr-481	17	24	,	,	PUNCT
ftr-481	17	25	university	university	PROPN
ftr-481	17	26	of	of	ADP
ftr-481	17	27	florida	florida	PROPN
ftr-481	17	28	college	college	PROPN
ftr-481	17	29	of	of	ADP
ftr-481	17	30	law	law	NOUN
ftr-481	17	31	,	,	PUNCT
ftr-481	17	32	spring	spring	NOUN
ftr-481	17	33	1995	1995	NUM
ftr-481	17	34	.	.	PUNCT
ftr-481	18	1	a.b	a.b	PROPN
ftr-481	18	2	.	.	PROPN
ftr-481	18	3	,	,	PUNCT
ftr-481	18	4	1983	1983	NUM
ftr-481	18	5	,	,	PUNCT
ftr-481	18	6	baldwin	baldwin	PROPN
ftr-481	18	7	-	-	PUNCT
ftr-481	18	8	wallace	wallace	PROPN
ftr-481	18	9	college	college	NOUN
ftr-481	18	10	;	;	PUNCT
ftr-481	18	11	j.d	j.d	PROPN
ftr-481	18	12	.	.	PROPN
ftr-481	18	13	,	,	PUNCT
ftr-481	18	14	1986	1986	NUM
ftr-481	18	15	,	,	PUNCT
ftr-481	18	16	case	case	NOUN
ftr-481	18	17	western	western	PROPN
ftr-481	18	18	reserve	reserve	PROPN
ftr-481	18	19	law	law	NOUN
ftr-481	18	20	school	school	NOUN
ftr-481	18	21	.	.	PUNCT
ftr-481	19	1	this	this	DET
ftr-481	19	2	paper	paper	NOUN
ftr-481	19	3	was	be	AUX
ftr-481	19	4	delivered	deliver	VERB
ftr-481	19	5	in	in	ADP
ftr-481	19	6	abbreviated	abbreviate	VERB
ftr-481	19	7	form	form	NOUN
ftr-481	19	8	at	at	ADP
ftr-481	19	9	the	the	DET
ftr-481	19	10	january	january	PROPN
ftr-481	19	11	1995	1995	NUM
ftr-481	19	12	meeting	meeting	NOUN
ftr-481	19	13	of	of	ADP
ftr-481	19	14	the	the	DET
ftr-481	19	15	american	american	PROPN
ftr-481	19	16	association	association	PROPN
ftr-481	19	17	of	of	ADP
ftr-481	19	18	law	law	PROPN
ftr-481	19	19	schools	school	NOUN
ftr-481	19	20	,	,	PUNCT
ftr-481	19	21	tax	tax	NOUN
ftr-481	19	22	section	section	NOUN
ftr-481	19	23	.	.	PUNCT
ftr-481	20	1	i	i	PRON
ftr-481	20	2	want	want	VERB
ftr-481	20	3	to	to	PART
ftr-481	20	4	thank	thank	VERB
ftr-481	20	5	professor	professor	PROPN
ftr-481	20	6	daniel	daniel	PROPN
ftr-481	20	7	halperin	halperin	PROPN
ftr-481	20	8	for	for	ADP
ftr-481	20	9	asking	ask	VERB
ftr-481	20	10	me	i	PRON
ftr-481	20	11	to	to	PART
ftr-481	20	12	participate	participate	VERB
ftr-481	20	13	and	and	CCONJ
ftr-481	20	14	my	my	PRON
ftr-481	20	15	panel	panel	NOUN
ftr-481	20	16	colleagues	colleague	NOUN
ftr-481	20	17	for	for	ADP
ftr-481	20	18	their	their	PRON
ftr-481	20	19	insightful	insightful	ADJ
ftr-481	20	20	comments	comment	NOUN
ftr-481	20	21	:	:	PUNCT
ftr-481	20	22	professor	professor	NOUN
ftr-481	20	23	bill	bill	NOUN
ftr-481	20	24	popkin	popkin	PROPN
ftr-481	20	25	,	,	PUNCT
ftr-481	20	26	tax	tax	NOUN
ftr-481	20	27	court	court	NOUN
ftr-481	20	28	judge	judge	PROPN
ftr-481	20	29	jim	jim	PROPN
ftr-481	20	30	halpern	halpern	PROPN
ftr-481	20	31	,	,	PUNCT
ftr-481	20	32	and	and	CCONJ
ftr-481	20	33	les	les	PROPN
ftr-481	20	34	samuels	samuels	PROPN
ftr-481	20	35	,	,	PUNCT
ftr-481	20	36	assistant	assistant	ADJ
ftr-481	20	37	treasury	treasury	PROPN
ftr-481	20	38	secretary	secretary	PROPN
ftr-481	20	39	for	for	ADP
ftr-481	20	40	tax	tax	NOUN
ftr-481	20	41	policy	policy	NOUN
ftr-481	20	42	.	.	PUNCT
ftr-481	21	1	i	i	PRON
ftr-481	21	2	also	also	ADV
ftr-481	21	3	thank	thank	VERB
ftr-481	21	4	larry	larry	PROPN
ftr-481	21	5	lokken	lokken	PROPN
ftr-481	21	6	for	for	ADP
ftr-481	21	7	his	his	PRON
ftr-481	21	8	substantial	substantial	ADJ
ftr-481	21	9	comments	comment	NOUN
ftr-481	21	10	on	on	ADP
ftr-481	21	11	a	a	DET
ftr-481	21	12	draft	draft	NOUN
ftr-481	21	13	of	of	ADP
ftr-481	21	14	the	the	DET
ftr-481	21	15	manuscript	manuscript	NOUN
ftr-481	21	16	.	.	PUNCT
ftr-481	22	1	it	it	PRON
ftr-481	22	2	has	have	AUX
ftr-481	22	3	been	be	AUX
ftr-481	22	4	my	my	PRON
ftr-481	22	5	great	great	ADJ
ftr-481	22	6	luck	luck	NOUN
ftr-481	22	7	that	that	SCONJ
ftr-481	22	8	my	my	PRON
ftr-481	22	9	visit	visit	NOUN
ftr-481	22	10	with	with	ADP
ftr-481	22	11	the	the	DET
ftr-481	22	12	university	university	PROPN
ftr-481	22	13	of	of	ADP
ftr-481	22	14	florida	florida	PROPN
ftr-481	22	15	college	college	PROPN
ftr-481	22	16	of	of	ADP
ftr-481	22	17	law	law	NOUN
ftr-481	22	18	has	have	AUX
ftr-481	22	19	coincided	coincide	VERB
ftr-481	22	20	with	with	ADP
ftr-481	22	21	a	a	DET
ftr-481	22	22	visit	visit	NOUN
ftr-481	22	23	by	by	ADP
ftr-481	22	24	robert	robert	PROPN
ftr-481	22	25	s.	s.	PROPN
ftr-481	22	26	summers	summers	PROPN
ftr-481	22	27	,	,	PUNCT
ftr-481	22	28	mcroberts	mcrobert	VERB
ftr-481	22	29	research	research	NOUN
ftr-481	22	30	professor	professor	NOUN
ftr-481	22	31	of	of	ADP
ftr-481	22	32	law	law	NOUN
ftr-481	22	33	at	at	ADP
ftr-481	22	34	cornell	cornell	PROPN
ftr-481	22	35	university	university	PROPN
ftr-481	22	36	.	.	PUNCT
ftr-481	23	1	i	i	PRON
ftr-481	23	2	have	have	AUX
ftr-481	23	3	had	have	VERB
ftr-481	23	4	illuminating	illuminate	VERB
ftr-481	23	5	talks	talk	NOUN
ftr-481	23	6	with	with	ADP
ftr-481	23	7	bob	bob	PROPN
ftr-481	23	8	summers	summer	NOUN
ftr-481	23	9	regarding	regard	VERB
ftr-481	23	10	statutory	statutory	ADJ
ftr-481	23	11	interpretation	interpretation	NOUN
ftr-481	23	12	and	and	CCONJ
ftr-481	23	13	am	be	AUX
ftr-481	23	14	indebted	indebte	VERB
ftr-481	23	15	to	to	ADP
ftr-481	23	16	him	he	PRON
ftr-481	23	17	for	for	ADP
ftr-481	23	18	them	they	PRON
ftr-481	23	19	.	.	PUNCT
ftr-481	24	1	because	because	SCONJ
ftr-481	24	2	my	my	PRON
ftr-481	24	3	mentor	mentor	NOUN
ftr-481	24	4	in	in	ADP
ftr-481	24	5	law	law	NOUN
ftr-481	24	6	school	school	NOUN
ftr-481	24	7	(	(	PUNCT
ftr-481	24	8	erik	erik	PROPN
ftr-481	24	9	m.	m.	PROPN
ftr-481	24	10	jensen	jensen	PROPN
ftr-481	24	11	of	of	ADP
ftr-481	24	12	case	case	NOUN
ftr-481	24	13	western	western	PROPN
ftr-481	24	14	reserve	reserve	PROPN
ftr-481	24	15	law	law	NOUN
ftr-481	24	16	school	school	NOUN
ftr-481	24	17	)	)	PUNCT
ftr-481	24	18	was	be	AUX
ftr-481	24	19	a	a	DET
ftr-481	24	20	protege	protege	NOUN
ftr-481	24	21	of	of	ADP
ftr-481	24	22	bob	bob	PROPN
ftr-481	24	23	's	's	PART
ftr-481	24	24	,	,	PUNCT
ftr-481	24	25	bob	bob	PROPN
ftr-481	24	26	and	and	CCONJ
ftr-481	24	27	his	his	PRON
ftr-481	24	28	wife	wife	NOUN
ftr-481	24	29	dorothy	dorothy	PROPN
ftr-481	24	30	have	have	AUX
ftr-481	24	31	referred	refer	VERB
ftr-481	24	32	to	to	ADP
ftr-481	24	33	me	i	PRON
ftr-481	24	34	as	as	ADP
ftr-481	24	35	his	his	PRON
ftr-481	24	36	"	"	PUNCT
ftr-481	24	37	intellectual	intellectual	ADJ
ftr-481	24	38	grandchild	grandchild	NOUN
ftr-481	24	39	,	,	PUNCT
ftr-481	24	40	"	"	PUNCT
ftr-481	24	41	a	a	DET
ftr-481	24	42	status	status	NOUN
ftr-481	24	43	i	i	PRON
ftr-481	24	44	am	be	AUX
ftr-481	24	45	honored	honor	VERB
ftr-481	24	46	to	to	PART
ftr-481	24	47	have	have	VERB
ftr-481	24	48	.	.	PUNCT
ftr-481	25	1	copyright	copyright	NOUN
ftr-481	25	2	©	©	PROPN
ftr-481	25	3	1995	1995	NUM
ftr-481	25	4	by	by	ADP
ftr-481	25	5	deborah	deborah	PROPN
ftr-481	25	6	a.	a.	NOUN
ftr-481	25	7	geier	geier	PROPN
ftr-481	25	8	interpreting	interpret	VERB
ftr-481	25	9	tax	tax	NOUN
ftr-481	25	10	legislation	legislation	NOUN
ftr-481	25	11	:	:	PUNCT
ftr-481	25	12	the	the	DET
ftr-481	25	13	role	role	NOUN
ftr-481	25	14	of	of	ADP
ftr-481	25	15	purpose	purpose	NOUN
ftr-481	25	16	i.	i.	NOUN
ftr-481	25	17	introduction	introduction	NOUN
ftr-481	25	18	"	"	PUNCT
ftr-481	25	19	sex	sex	NOUN
ftr-481	25	20	illegal	illegal	ADJ
ftr-481	25	21	in	in	ADP
ftr-481	25	22	missouri	missouri	PROPN
ftr-481	25	23	?	?	PUNCT
ftr-481	26	1	perhaps	perhaps	ADV
ftr-481	26	2	.	.	PUNCT
ftr-481	26	3	"	"	PUNCT
ftr-481	27	1	(	(	PUNCT
ftr-481	27	2	i	i	PRON
ftr-481	27	3	knew	know	VERB
ftr-481	27	4	that	that	PRON
ftr-481	27	5	would	would	AUX
ftr-481	27	6	get	get	VERB
ftr-481	27	7	your	your	PRON
ftr-481	27	8	attention	attention	NOUN
ftr-481	27	9	.	.	PUNCT
ftr-481	27	10	)	)	PUNCT
ftr-481	28	1	that	that	PRON
ftr-481	28	2	was	be	AUX
ftr-481	28	3	the	the	DET
ftr-481	28	4	headline	headline	NOUN
ftr-481	28	5	of	of	ADP
ftr-481	28	6	an	an	DET
ftr-481	28	7	article	article	NOUN
ftr-481	28	8	in	in	ADP
ftr-481	28	9	the	the	DET
ftr-481	28	10	cleveland	cleveland	PROPN
ftr-481	28	11	plain	plain	PROPN
ftr-481	28	12	dealer	dealer	NOUN
ftr-481	28	13	in	in	ADP
ftr-481	28	14	november	november	PROPN
ftr-481	28	15	1994	1994	NUM
ftr-481	28	16	.	.	PUNCT
ftr-481	28	17	'	'	PUNCT
ftr-481	29	1	the	the	DET
ftr-481	29	2	article	article	NOUN
ftr-481	29	3	described	describe	VERB
ftr-481	29	4	a	a	DET
ftr-481	29	5	missouri	missouri	PROPN
ftr-481	29	6	statute	statute	NOUN
ftr-481	29	7	enacted	enact	VERB
ftr-481	29	8	the	the	DET
ftr-481	29	9	preceding	precede	VERB
ftr-481	29	10	august	august	PROPN
ftr-481	29	11	that	that	SCONJ
ftr-481	29	12	,	,	PUNCT
ftr-481	29	13	if	if	SCONJ
ftr-481	29	14	read	read	VERB
ftr-481	29	15	literally	literally	ADV
ftr-481	29	16	,	,	PUNCT
ftr-481	29	17	outlaws	outlaws	PROPN
ftr-481	29	18	all	all	DET
ftr-481	29	19	sex	sex	NOUN
ftr-481	29	20	in	in	ADP
ftr-481	29	21	missouri	missouri	PROPN
ftr-481	29	22	.	.	PUNCT
ftr-481	30	1	one	one	NUM
ftr-481	30	2	of	of	ADP
ftr-481	30	3	the	the	DET
ftr-481	30	4	legislators	legislator	NOUN
ftr-481	30	5	is	be	AUX
ftr-481	30	6	quoted	quote	VERB
ftr-481	30	7	in	in	ADP
ftr-481	30	8	the	the	DET
ftr-481	30	9	article	article	NOUN
ftr-481	30	10	as	as	ADP
ftr-481	30	11	saying	say	VERB
ftr-481	30	12	that	that	SCONJ
ftr-481	30	13	"	"	PUNCT
ftr-481	30	14	[	[	X
ftr-481	30	15	njo	njo	NOUN
ftr-481	30	16	one	one	NOUN
ftr-481	30	17	is	be	AUX
ftr-481	30	18	going	go	VERB
ftr-481	30	19	to	to	PART
ftr-481	30	20	be	be	AUX
ftr-481	30	21	prosecuted	prosecute	VERB
ftr-481	30	22	for	for	ADP
ftr-481	30	23	having	have	VERB
ftr-481	30	24	normal	normal	ADJ
ftr-481	30	25	sex,"2	sex,"2	NOUN
ftr-481	30	26	a	a	DET
ftr-481	30	27	statement	statement	NOUN
ftr-481	30	28	i	i	PRON
ftr-481	30	29	do	do	AUX
ftr-481	30	30	n't	not	PART
ftr-481	30	31	dare	dare	VERB
ftr-481	30	32	touch	touch	NOUN
ftr-481	30	33	.	.	PUNCT
ftr-481	31	1	the	the	DET
ftr-481	31	2	connection	connection	NOUN
ftr-481	31	3	that	that	PRON
ftr-481	31	4	this	this	DET
ftr-481	31	5	newspaper	newspaper	NOUN
ftr-481	31	6	article	article	NOUN
ftr-481	31	7	has	have	VERB
ftr-481	31	8	with	with	ADP
ftr-481	31	9	the	the	DET
ftr-481	31	10	topic	topic	NOUN
ftr-481	31	11	i	i	PRON
ftr-481	31	12	discuss	discuss	VERB
ftr-481	31	13	here	here	ADV
ftr-481	31	14	is	be	AUX
ftr-481	31	15	that	that	SCONJ
ftr-481	31	16	tax	tax	NOUN
ftr-481	31	17	law	law	NOUN
ftr-481	31	18	has	have	VERB
ftr-481	31	19	a	a	DET
ftr-481	31	20	rich	rich	ADJ
ftr-481	31	21	history	history	NOUN
ftr-481	31	22	of	of	ADP
ftr-481	31	23	nonliteral	nonliteral	ADJ
ftr-481	31	24	interpretation	interpretation	NOUN
ftr-481	31	25	in	in	ADP
ftr-481	31	26	order	order	NOUN
ftr-481	31	27	to	to	PART
ftr-481	31	28	avoid	avoid	VERB
ftr-481	31	29	results	result	NOUN
ftr-481	31	30	that	that	SCONJ
ftr-481	31	31	one	one	NUM
ftr-481	31	32	person	person	NOUN
ftr-481	31	33	or	or	CCONJ
ftr-481	31	34	another	another	PRON
ftr-481	31	35	has	have	AUX
ftr-481	31	36	considered	consider	VERB
ftr-481	31	37	to	to	PART
ftr-481	31	38	be	be	AUX
ftr-481	31	39	inconsistent	inconsistent	ADJ
ftr-481	31	40	with	with	ADP
ftr-481	31	41	the	the	DET
ftr-481	31	42	purpose	purpose	NOUN
ftr-481	31	43	of	of	ADP
ftr-481	31	44	the	the	DET
ftr-481	31	45	statute	statute	NOUN
ftr-481	31	46	as	as	ADP
ftr-481	31	47	a	a	DET
ftr-481	31	48	whole	whole	NOUN
ftr-481	31	49	.	.	PUNCT
ftr-481	32	1	this	this	DET
ftr-481	32	2	tradition	tradition	NOUN
ftr-481	32	3	is	be	AUX
ftr-481	32	4	illustrated	illustrate	VERB
ftr-481	32	5	by	by	ADP
ftr-481	32	6	the	the	DET
ftr-481	32	7	common	common	ADJ
ftr-481	32	8	law	law	NOUN
ftr-481	32	9	doctrines	doctrine	NOUN
ftr-481	32	10	variously	variously	ADV
ftr-481	32	11	named	name	VERB
ftr-481	32	12	substance	substance	NOUN
ftr-481	32	13	over	over	ADP
ftr-481	32	14	form	form	NOUN
ftr-481	32	15	,	,	PUNCT
ftr-481	32	16	sham	sham	ADJ
ftr-481	32	17	transaction	transaction	NOUN
ftr-481	32	18	,	,	PUNCT
ftr-481	32	19	step	step	NOUN
ftr-481	32	20	transaction	transaction	NOUN
ftr-481	32	21	,	,	PUNCT
ftr-481	32	22	business	business	NOUN
ftr-481	32	23	purpose	purpose	NOUN
ftr-481	32	24	,	,	PUNCT
ftr-481	32	25	and	and	CCONJ
ftr-481	32	26	assignment	assignment	NOUN
ftr-481	32	27	of	of	ADP
ftr-481	32	28	income	income	NOUN
ftr-481	32	29	.	.	PUNCT
ftr-481	33	1	in	in	ADP
ftr-481	33	2	other	other	ADJ
ftr-481	33	3	instances	instance	NOUN
ftr-481	33	4	,	,	PUNCT
ftr-481	33	5	however	however	ADV
ftr-481	33	6	,	,	PUNCT
ftr-481	33	7	we	we	PRON
ftr-481	33	8	have	have	VERB
ftr-481	33	9	an	an	DET
ftr-481	33	10	extremely	extremely	ADV
ftr-481	33	11	form	form	NOUN
ftr-481	33	12	-	-	PUNCT
ftr-481	33	13	conscious	conscious	ADJ
ftr-481	33	14	approach	approach	NOUN
ftr-481	33	15	,	,	PUNCT
ftr-481	33	16	such	such	ADJ
ftr-481	33	17	as	as	ADP
ftr-481	33	18	the	the	DET
ftr-481	33	19	approach	approach	NOUN
ftr-481	33	20	to	to	ADP
ftr-481	33	21	bootstrap	bootstrap	NOUN
ftr-481	33	22	acquisitions	acquisition	NOUN
ftr-481	33	23	in	in	ADP
ftr-481	33	24	the	the	DET
ftr-481	33	25	zenz	zenz	NOUN
ftr-481	33	26	v.	v.	ADP
ftr-481	33	27	quinlivan3	quinlivan3	PROPN
ftr-481	33	28	context	context	NOUN
ftr-481	33	29	.	.	PUNCT
ftr-481	34	1	how	how	SCONJ
ftr-481	34	2	do	do	AUX
ftr-481	34	3	we	we	PRON
ftr-481	34	4	make	make	VERB
ftr-481	34	5	sense	sense	NOUN
ftr-481	34	6	of	of	ADP
ftr-481	34	7	it	it	PRON
ftr-481	34	8	all	all	PRON
ftr-481	34	9	?	?	PUNCT
ftr-481	35	1	interest	interest	NOUN
ftr-481	35	2	in	in	ADP
ftr-481	35	3	statutory	statutory	ADJ
ftr-481	35	4	interpretation	interpretation	NOUN
ftr-481	35	5	has	have	AUX
ftr-481	35	6	been	be	AUX
ftr-481	35	7	renewed	renew	VERB
ftr-481	35	8	over	over	ADP
ftr-481	35	9	the	the	DET
ftr-481	35	10	last	last	ADJ
ftr-481	35	11	decade	decade	NOUN
ftr-481	35	12	,	,	PUNCT
ftr-481	35	13	probably	probably	ADV
ftr-481	35	14	prompted	prompt	VERB
ftr-481	35	15	-	-	PUNCT
ftr-481	35	16	at	at	ADV
ftr-481	35	17	least	least	ADJ
ftr-481	35	18	in	in	ADP
ftr-481	35	19	part	part	NOUN
ftr-481	35	20	-	-	PUNCT
ftr-481	35	21	by	by	ADP
ftr-481	35	22	the	the	DET
ftr-481	35	23	confluence	confluence	NOUN
ftr-481	35	24	of	of	ADP
ftr-481	35	25	two	two	NUM
ftr-481	35	26	events	event	NOUN
ftr-481	35	27	that	that	PRON
ftr-481	35	28	have	have	VERB
ftr-481	35	29	nothing	nothing	PRON
ftr-481	35	30	to	to	PART
ftr-481	35	31	do	do	VERB
ftr-481	35	32	with	with	ADP
ftr-481	35	33	tax	tax	NOUN
ftr-481	35	34	law	law	NOUN
ftr-481	35	35	:	:	PUNCT
ftr-481	35	36	the	the	DET
ftr-481	35	37	elevation	elevation	NOUN
ftr-481	35	38	to	to	ADP
ftr-481	35	39	the	the	DET
ftr-481	35	40	supreme	supreme	PROPN
ftr-481	35	41	court	court	PROPN
ftr-481	35	42	of	of	ADP
ftr-481	35	43	antonin	antonin	PROPN
ftr-481	35	44	scalia	scalia	PROPN
ftr-481	35	45	(	(	PUNCT
ftr-481	35	46	whose	whose	DET
ftr-481	35	47	literal	literal	ADJ
ftr-481	35	48	textualist	textualist	ADJ
ftr-481	35	49	approach	approach	NOUN
ftr-481	35	50	to	to	ADP
ftr-481	35	51	statutory	statutory	ADJ
ftr-481	35	52	language	language	NOUN
ftr-481	35	53	is	be	AUX
ftr-481	35	54	now	now	ADV
ftr-481	35	55	embedded	embed	VERB
ftr-481	35	56	in	in	ADP
ftr-481	35	57	the	the	DET
ftr-481	35	58	court	court	NOUN
ftr-481	35	59	's	's	PART
ftr-481	35	60	opinions	opinion	NOUN
ftr-481	35	61	)	)	PUNCT
ftr-481	35	62	and	and	CCONJ
ftr-481	35	63	the	the	DET
ftr-481	35	64	attention	attention	NOUN
ftr-481	35	65	paid	pay	VERB
ftr-481	35	66	to	to	ADP
ftr-481	35	67	literature	literature	NOUN
ftr-481	35	68	theorists	theorist	NOUN
ftr-481	35	69	,	,	PUNCT
ftr-481	35	70	the	the	DET
ftr-481	35	71	so	so	ADV
ftr-481	35	72	-	-	PUNCT
ftr-481	35	73	called	call	VERB
ftr-481	35	74	deconstructionists	deconstructionist	NOUN
ftr-481	35	75	,	,	PUNCT
ftr-481	35	76	who	who	PRON
ftr-481	35	77	seized	seize	VERB
ftr-481	35	78	upon	upon	SCONJ
ftr-481	35	79	the	the	DET
ftr-481	35	80	notion	notion	NOUN
ftr-481	35	81	that	that	SCONJ
ftr-481	35	82	language	language	NOUN
ftr-481	35	83	is	be	AUX
ftr-481	35	84	indeterminate	indeterminate	ADJ
ftr-481	35	85	.	.	PUNCT
ftr-481	36	1	all	all	PRON
ftr-481	36	2	of	of	ADP
ftr-481	36	3	a	a	DET
ftr-481	36	4	sudden	sudden	ADJ
ftr-481	36	5	language	language	NOUN
ftr-481	36	6	and	and	CCONJ
ftr-481	36	7	its	its	PRON
ftr-481	36	8	interpretation	interpretation	NOUN
ftr-481	36	9	were	be	AUX
ftr-481	36	10	once	once	ADV
ftr-481	36	11	again	again	ADV
ftr-481	36	12	center	center	ADJ
ftr-481	36	13	stage	stage	NOUN
ftr-481	36	14	after	after	ADP
ftr-481	36	15	a	a	DET
ftr-481	36	16	long	long	ADJ
ftr-481	36	17	hiatus	hiatus	NOUN
ftr-481	36	18	during	during	ADP
ftr-481	36	19	which	which	PRON
ftr-481	36	20	the	the	DET
ftr-481	36	21	theory	theory	NOUN
ftr-481	36	22	behind	behind	ADP
ftr-481	36	23	the	the	DET
ftr-481	36	24	language	language	NOUN
ftr-481	36	25	dominated	dominate	VERB
ftr-481	36	26	academic	academic	ADJ
ftr-481	36	27	discourse	discourse	NOUN
ftr-481	36	28	.	.	PUNCT
ftr-481	37	1	although	although	SCONJ
ftr-481	37	2	a	a	DET
ftr-481	37	3	voluminous	voluminous	ADJ
ftr-481	37	4	literature	literature	NOUN
ftr-481	37	5	on	on	ADP
ftr-481	37	6	approaches	approach	NOUN
ftr-481	37	7	to	to	ADP
ftr-481	37	8	statutory	statutory	ADJ
ftr-481	37	9	interpretation	interpretation	NOUN
ftr-481	37	10	has	have	AUX
ftr-481	37	11	been	be	AUX
ftr-481	37	12	published	publish	VERB
ftr-481	37	13	during	during	ADP
ftr-481	37	14	the	the	DET
ftr-481	37	15	last	last	ADJ
ftr-481	37	16	ten	ten	NUM
ftr-481	37	17	years,4	years,4	NOUN
ftr-481	37	18	the	the	DET
ftr-481	37	19	authors	author	NOUN
ftr-481	37	20	of	of	ADP
ftr-481	37	21	these	these	DET
ftr-481	37	22	1	1	NUM
ftr-481	37	23	.	.	PUNCT
ftr-481	38	1	joe	joe	PROPN
ftr-481	38	2	lambe	lambe	PROPN
ftr-481	38	3	,	,	PUNCT
ftr-481	38	4	sex	sex	NOUN
ftr-481	38	5	illegal	illegal	ADJ
ftr-481	38	6	in	in	ADP
ftr-481	38	7	missouri	missouri	PROPN
ftr-481	38	8	?	?	PUNCT
ftr-481	39	1	perhaps	perhaps	ADV
ftr-481	39	2	.	.	PUNCT
ftr-481	40	1	cleve	cleve	PROPN
ftr-481	40	2	.	.	PUNCT
ftr-481	41	1	plain	plain	ADJ
ftr-481	41	2	dealer	dealer	NOUN
ftr-481	41	3	.	.	PUNCT
ftr-481	42	1	nov	nov	PROPN
ftr-481	42	2	.	.	PROPN
ftr-481	42	3	25	25	NUM
ftr-481	42	4	,	,	PUNCT
ftr-481	42	5	1994	1994	NUM
ftr-481	42	6	,	,	PUNCT
ftr-481	42	7	at	at	ADP
ftr-481	42	8	26a	26a	NOUN
ftr-481	42	9	.	.	PUNCT
ftr-481	43	1	2	2	X
ftr-481	43	2	.	.	X
ftr-481	44	1	i	i	PRON
ftr-481	44	2	d.	d.	PROPN
ftr-481	44	3	3	3	NUM
ftr-481	44	4	.	.	PROPN
ftr-481	44	5	213	213	NUM
ftr-481	44	6	f.2d	f.2d	NOUN
ftr-481	44	7	914	914	NUM
ftr-481	44	8	(	(	PUNCT
ftr-481	44	9	6th	6th	ADJ
ftr-481	44	10	cir	cir	NOUN
ftr-481	44	11	.	.	PUNCT
ftr-481	44	12	1954	1954	NUM
ftr-481	44	13	)	)	PUNCT
ftr-481	44	14	.	.	PUNCT
ftr-481	45	1	the	the	DET
ftr-481	45	2	tax	tax	NOUN
ftr-481	45	3	treatment	treatment	NOUN
ftr-481	45	4	of	of	ADP
ftr-481	45	5	a	a	DET
ftr-481	45	6	bootstrap	bootstrap	NOUN
ftr-481	45	7	acquisition	acquisition	NOUN
ftr-481	45	8	,	,	PUNCT
ftr-481	45	9	in	in	ADP
ftr-481	45	10	which	which	PRON
ftr-481	45	11	money	money	NOUN
ftr-481	45	12	from	from	ADP
ftr-481	45	13	the	the	DET
ftr-481	45	14	corporation	corporation	NOUN
ftr-481	45	15	being	be	AUX
ftr-481	45	16	acquired	acquire	VERB
ftr-481	45	17	partially	partially	ADV
ftr-481	45	18	finances	finance	VERB
ftr-481	45	19	the	the	DET
ftr-481	45	20	acquisition	acquisition	NOUN
ftr-481	45	21	,	,	PUNCT
ftr-481	45	22	depends	depend	VERB
ftr-481	45	23	on	on	ADP
ftr-481	45	24	the	the	DET
ftr-481	45	25	transaction	transaction	NOUN
ftr-481	45	26	form	form	NOUN
ftr-481	45	27	chosen	choose	VERB
ftr-481	45	28	by	by	ADP
ftr-481	45	29	the	the	DET
ftr-481	45	30	parties	party	NOUN
ftr-481	45	31	.	.	PUNCT
ftr-481	46	1	assume	assume	VERB
ftr-481	46	2	that	that	SCONJ
ftr-481	46	3	seller	seller	NOUN
ftr-481	46	4	,	,	PUNCT
ftr-481	46	5	an	an	DET
ftr-481	46	6	individual	individual	NOUN
ftr-481	46	7	,	,	PUNCT
ftr-481	46	8	owns	own	VERB
ftr-481	46	9	all	all	DET
ftr-481	46	10	the	the	DET
ftr-481	46	11	shares	share	NOUN
ftr-481	46	12	of	of	ADP
ftr-481	46	13	x	x	PROPN
ftr-481	46	14	corp	corp	PROPN
ftr-481	46	15	.	.	PROPN
ftr-481	46	16	;	;	PUNCT
ftr-481	46	17	buyer	buyer	NOUN
ftr-481	46	18	wishes	wish	VERB
ftr-481	46	19	to	to	PART
ftr-481	46	20	acquire	acquire	VERB
ftr-481	46	21	x	x	PROPN
ftr-481	46	22	corp	corp	PROPN
ftr-481	46	23	.	.	PROPN
ftr-481	46	24	but	but	CCONJ
ftr-481	46	25	has	have	VERB
ftr-481	46	26	only	only	ADV
ftr-481	46	27	50	50	NUM
ftr-481	46	28	%	%	NOUN
ftr-481	46	29	of	of	ADP
ftr-481	46	30	the	the	DET
ftr-481	46	31	purchase	purchase	NOUN
ftr-481	46	32	price	price	NOUN
ftr-481	46	33	.	.	PUNCT
ftr-481	47	1	if	if	SCONJ
ftr-481	47	2	seller	seller	NOUN
ftr-481	47	3	causes	cause	VERB
ftr-481	47	4	x	x	SYM
ftr-481	47	5	corp	corp	PROPN
ftr-481	47	6	.	.	PROPN
ftr-481	47	7	to	to	PART
ftr-481	47	8	distribute	distribute	VERB
ftr-481	47	9	50	50	NUM
ftr-481	47	10	%	%	NOUN
ftr-481	47	11	of	of	ADP
ftr-481	47	12	its	its	PRON
ftr-481	47	13	fair	fair	ADJ
ftr-481	47	14	market	market	NOUN
ftr-481	47	15	value	value	NOUN
ftr-481	47	16	as	as	ADP
ftr-481	47	17	a	a	DET
ftr-481	47	18	dividend	dividend	NOUN
ftr-481	47	19	and	and	CCONJ
ftr-481	47	20	then	then	ADV
ftr-481	47	21	sells	sell	VERB
ftr-481	47	22	the	the	DET
ftr-481	47	23	shares	share	NOUN
ftr-481	47	24	to	to	PART
ftr-481	47	25	buyer	buyer	VERB
ftr-481	47	26	,	,	PUNCT
ftr-481	47	27	seller	seller	NOUN
ftr-481	47	28	has	have	VERB
ftr-481	47	29	ordinary	ordinary	ADJ
ftr-481	47	30	dividend	dividend	NOUN
ftr-481	47	31	income	income	NOUN
ftr-481	47	32	on	on	ADP
ftr-481	47	33	the	the	DET
ftr-481	47	34	distribution	distribution	NOUN
ftr-481	47	35	to	to	ADP
ftr-481	47	36	the	the	DET
ftr-481	47	37	extent	extent	NOUN
ftr-481	47	38	of	of	ADP
ftr-481	47	39	earnings	earning	NOUN
ftr-481	47	40	and	and	CCONJ
ftr-481	47	41	profits	profit	NOUN
ftr-481	47	42	and	and	CCONJ
ftr-481	47	43	capital	capital	NOUN
ftr-481	47	44	gain	gain	NOUN
ftr-481	47	45	or	or	CCONJ
ftr-481	47	46	loss	loss	NOUN
ftr-481	47	47	on	on	ADP
ftr-481	47	48	the	the	DET
ftr-481	47	49	stock	stock	NOUN
ftr-481	47	50	sale	sale	NOUN
ftr-481	47	51	.	.	PUNCT
ftr-481	48	1	on	on	ADP
ftr-481	48	2	the	the	DET
ftr-481	48	3	other	other	ADJ
ftr-481	48	4	hand	hand	NOUN
ftr-481	48	5	,	,	PUNCT
ftr-481	48	6	if	if	SCONJ
ftr-481	48	7	seller	seller	NOUN
ftr-481	48	8	causes	cause	VERB
ftr-481	48	9	x	x	SYM
ftr-481	48	10	corp	corp	PROPN
ftr-481	48	11	.	.	PROPN
ftr-481	48	12	to	to	PART
ftr-481	48	13	redeem	redeem	VERB
ftr-481	48	14	one	one	NUM
ftr-481	48	15	half	half	NOUN
ftr-481	48	16	of	of	ADP
ftr-481	48	17	his	his	PRON
ftr-481	48	18	shares	share	NOUN
ftr-481	48	19	and	and	CCONJ
ftr-481	48	20	sells	sell	VERB
ftr-481	48	21	the	the	DET
ftr-481	48	22	remaining	remain	VERB
ftr-481	48	23	one	one	NUM
ftr-481	48	24	half	half	NOUN
ftr-481	48	25	to	to	PART
ftr-481	48	26	buyer	buyer	VERB
ftr-481	48	27	,	,	PUNCT
ftr-481	48	28	the	the	DET
ftr-481	48	29	redemption	redemption	NOUN
ftr-481	48	30	distribution	distribution	NOUN
ftr-481	48	31	is	be	AUX
ftr-481	48	32	treated	treat	VERB
ftr-481	48	33	as	as	ADP
ftr-481	48	34	a	a	DET
ftr-481	48	35	disposition	disposition	NOUN
ftr-481	48	36	of	of	ADP
ftr-481	48	37	the	the	DET
ftr-481	48	38	stock	stock	NOUN
ftr-481	48	39	,	,	PUNCT
ftr-481	48	40	entitling	entitle	VERB
ftr-481	48	41	seller	seller	NOUN
ftr-481	48	42	to	to	ADP
ftr-481	48	43	recovery	recovery	NOUN
ftr-481	48	44	of	of	ADP
ftr-481	48	45	basis	basis	NOUN
ftr-481	48	46	and	and	CCONJ
ftr-481	48	47	capital	capital	NOUN
ftr-481	48	48	gain	gain	NOUN
ftr-481	48	49	.	.	PUNCT
ftr-481	49	1	4	4	X
ftr-481	49	2	.	.	X
ftr-481	49	3	for	for	ADP
ftr-481	49	4	a	a	DET
ftr-481	49	5	fairly	fairly	ADV
ftr-481	49	6	lengthy	lengthy	ADJ
ftr-481	49	7	listing	listing	NOUN
ftr-481	49	8	of	of	ADP
ftr-481	49	9	such	such	ADJ
ftr-481	49	10	articles	article	NOUN
ftr-481	49	11	,	,	PUNCT
ftr-481	49	12	see	see	VERB
ftr-481	49	13	deborah	deborah	PROPN
ftr-481	49	14	a.	a.	NOUN
ftr-481	49	15	geier	geier	PROPN
ftr-481	49	16	,	,	PUNCT
ftr-481	49	17	commentary	commentary	NOUN
ftr-481	49	18	:	:	PUNCT
ftr-481	49	19	textualism	textualism	NOUN
ftr-481	49	20	and	and	CCONJ
ftr-481	49	21	tax	tax	NOUN
ftr-481	49	22	cases	case	NOUN
ftr-481	49	23	,	,	PUNCT
ftr-481	49	24	66	66	NUM
ftr-481	49	25	temp	temp	NOUN
ftr-481	49	26	.	.	PUNCT
ftr-481	50	1	l.	l.	PROPN
ftr-481	50	2	rev	rev	PROPN
ftr-481	50	3	.	.	PROPN
ftr-481	50	4	445	445	NUM
ftr-481	50	5	,	,	PUNCT
ftr-481	50	6	448	448	NUM
ftr-481	50	7	n.8	n.8	X
ftr-481	50	8	&	&	CCONJ
ftr-481	50	9	456	456	NUM
ftr-481	50	10	n.42	n.42	SYM
ftr-481	50	11	(	(	PUNCT
ftr-481	50	12	1993	1993	NUM
ftr-481	50	13	)	)	PUNCT
ftr-481	50	14	.	.	PUNCT
ftr-481	51	1	19951	19951	NUM
ftr-481	51	2	florida	florida	PROPN
ftr-481	51	3	tax	tax	NOUN
ftr-481	51	4	review	review	NOUN
ftr-481	51	5	pieces	piece	NOUN
ftr-481	51	6	,	,	PUNCT
ftr-481	51	7	with	with	ADP
ftr-481	51	8	the	the	DET
ftr-481	51	9	notable	notable	ADJ
ftr-481	51	10	exception	exception	NOUN
ftr-481	51	11	of	of	ADP
ftr-481	51	12	bill	bill	NOUN
ftr-481	51	13	popkin	popkin	NOUN
ftr-481	51	14	and	and	CCONJ
ftr-481	51	15	a	a	DET
ftr-481	51	16	few	few	ADJ
ftr-481	51	17	others	other	NOUN
ftr-481	51	18	,	,	PUNCT
ftr-481	51	19	did	do	AUX
ftr-481	51	20	not	not	PART
ftr-481	51	21	come	come	VERB
ftr-481	51	22	from	from	ADP
ftr-481	51	23	the	the	DET
ftr-481	51	24	realm	realm	NOUN
ftr-481	51	25	of	of	ADP
ftr-481	51	26	tax.5	tax.5	PRON
ftr-481	51	27	i	i	PRON
ftr-481	51	28	think	think	VERB
ftr-481	51	29	that	that	PRON
ftr-481	51	30	is	be	AUX
ftr-481	51	31	unfortunate	unfortunate	ADJ
ftr-481	51	32	because	because	SCONJ
ftr-481	51	33	tax	tax	NOUN
ftr-481	51	34	lawyers	lawyer	NOUN
ftr-481	51	35	have	have	AUX
ftr-481	51	36	never	never	ADV
ftr-481	51	37	stopped	stop	VERB
ftr-481	51	38	dealing	deal	VERB
ftr-481	51	39	with	with	ADP
ftr-481	51	40	and	and	CCONJ
ftr-481	51	41	teaching	teach	VERB
ftr-481	51	42	and	and	CCONJ
ftr-481	51	43	thinking	think	VERB
ftr-481	51	44	about	about	ADP
ftr-481	51	45	statutory	statutory	ADJ
ftr-481	51	46	interpretation	interpretation	NOUN
ftr-481	51	47	.	.	PUNCT
ftr-481	52	1	i	i	PRON
ftr-481	52	2	believe	believe	VERB
ftr-481	52	3	tax	tax	NOUN
ftr-481	52	4	law	law	NOUN
ftr-481	52	5	is	be	AUX
ftr-481	52	6	a	a	DET
ftr-481	52	7	particularly	particularly	ADV
ftr-481	52	8	fruitful	fruitful	ADJ
ftr-481	52	9	field	field	NOUN
ftr-481	52	10	in	in	ADP
ftr-481	52	11	which	which	PRON
ftr-481	52	12	to	to	PART
ftr-481	52	13	examine	examine	VERB
ftr-481	52	14	these	these	DET
ftr-481	52	15	issues	issue	NOUN
ftr-481	52	16	for	for	ADP
ftr-481	52	17	several	several	ADJ
ftr-481	52	18	reasons	reason	NOUN
ftr-481	52	19	:	:	PUNCT
ftr-481	52	20	its	its	PRON
ftr-481	52	21	sheer	sheer	ADJ
ftr-481	52	22	volume	volume	NOUN
ftr-481	52	23	and	and	CCONJ
ftr-481	52	24	length	length	NOUN
ftr-481	52	25	,	,	PUNCT
ftr-481	52	26	its	its	PRON
ftr-481	52	27	complexity	complexity	NOUN
ftr-481	52	28	,	,	PUNCT
ftr-481	52	29	its	its	PRON
ftr-481	52	30	use	use	NOUN
ftr-481	52	31	for	for	ADP
ftr-481	52	32	nontax	nontax	ADJ
ftr-481	52	33	policy	policy	NOUN
ftr-481	52	34	purposes	purpose	NOUN
ftr-481	52	35	,	,	PUNCT
ftr-481	52	36	and	and	CCONJ
ftr-481	52	37	perhaps	perhaps	ADV
ftr-481	52	38	most	most	ADJ
ftr-481	52	39	of	of	ADP
ftr-481	52	40	all	all	PRON
ftr-481	52	41	,	,	PUNCT
ftr-481	52	42	its	its	PRON
ftr-481	52	43	internal	internal	ADJ
ftr-481	52	44	structure	structure	NOUN
ftr-481	52	45	,	,	PUNCT
ftr-481	52	46	which	which	PRON
ftr-481	52	47	is	be	AUX
ftr-481	52	48	not	not	PART
ftr-481	52	49	explicit	explicit	ADJ
ftr-481	52	50	in	in	ADP
ftr-481	52	51	the	the	DET
ftr-481	52	52	statutory	statutory	ADJ
ftr-481	52	53	language	language	NOUN
ftr-481	52	54	but	but	CCONJ
ftr-481	52	55	is	be	AUX
ftr-481	52	56	implicit	implicit	ADJ
ftr-481	52	57	in	in	ADP
ftr-481	52	58	a	a	DET
ftr-481	52	59	tax	tax	NOUN
ftr-481	52	60	on	on	ADP
ftr-481	52	61	income	income	NOUN
ftr-481	52	62	with	with	ADP
ftr-481	52	63	a	a	DET
ftr-481	52	64	realization	realization	NOUN
ftr-481	52	65	requirement	requirement	NOUN
ftr-481	52	66	,	,	PUNCT
ftr-481	52	67	a	a	DET
ftr-481	52	68	characterization	characterization	NOUN
ftr-481	52	69	regime	regime	NOUN
ftr-481	52	70	,	,	PUNCT
ftr-481	52	71	and	and	CCONJ
ftr-481	52	72	other	other	ADJ
ftr-481	52	73	structural	structural	ADJ
ftr-481	52	74	components	component	NOUN
ftr-481	52	75	.	.	PUNCT
ftr-481	53	1	i	i	PRON
ftr-481	53	2	can	can	AUX
ftr-481	53	3	say	say	VERB
ftr-481	53	4	with	with	ADP
ftr-481	53	5	assurance	assurance	NOUN
ftr-481	53	6	that	that	SCONJ
ftr-481	53	7	nothing	nothing	PRON
ftr-481	53	8	you	you	PRON
ftr-481	53	9	shall	shall	AUX
ftr-481	53	10	read	read	VERB
ftr-481	53	11	here	here	ADV
ftr-481	53	12	will	will	AUX
ftr-481	53	13	be	be	AUX
ftr-481	53	14	startling	startling	ADJ
ftr-481	53	15	or	or	CCONJ
ftr-481	53	16	new	new	ADJ
ftr-481	53	17	to	to	ADP
ftr-481	53	18	you	you	PRON
ftr-481	53	19	,	,	PUNCT
ftr-481	53	20	but	but	CCONJ
ftr-481	53	21	sometimes	sometimes	ADV
ftr-481	53	22	sewing	sew	VERB
ftr-481	53	23	together	together	ADV
ftr-481	53	24	the	the	DET
ftr-481	53	25	familiar	familiar	ADJ
ftr-481	53	26	bits	bit	NOUN
ftr-481	53	27	and	and	CCONJ
ftr-481	53	28	pieces	piece	NOUN
ftr-481	53	29	of	of	ADP
ftr-481	53	30	fabric	fabric	NOUN
ftr-481	53	31	into	into	ADP
ftr-481	53	32	a	a	DET
ftr-481	53	33	larger	large	ADJ
ftr-481	53	34	quilt	quilt	NOUN
ftr-481	53	35	can	can	AUX
ftr-481	53	36	help	help	VERB
ftr-481	53	37	the	the	DET
ftr-481	53	38	viewer	viewer	NOUN
ftr-481	53	39	see	see	VERB
ftr-481	53	40	the	the	DET
ftr-481	53	41	bits	bit	NOUN
ftr-481	53	42	and	and	CCONJ
ftr-481	53	43	pieces	piece	NOUN
ftr-481	53	44	in	in	ADP
ftr-481	53	45	a	a	DET
ftr-481	53	46	new	new	ADJ
ftr-481	53	47	light	light	NOUN
ftr-481	53	48	as	as	ADP
ftr-481	53	49	part	part	NOUN
ftr-481	53	50	of	of	ADP
ftr-481	53	51	a	a	DET
ftr-481	53	52	larger	large	ADJ
ftr-481	53	53	,	,	PUNCT
ftr-481	53	54	more	more	ADV
ftr-481	53	55	cohesive	cohesive	ADJ
ftr-481	53	56	whole	whole	NOUN
ftr-481	53	57	.	.	PUNCT
ftr-481	54	1	i	i	PRON
ftr-481	54	2	want	want	VERB
ftr-481	54	3	in	in	ADP
ftr-481	54	4	a	a	DET
ftr-481	54	5	short	short	ADJ
ftr-481	54	6	space	space	NOUN
ftr-481	54	7	to	to	PART
ftr-481	54	8	provide	provide	VERB
ftr-481	54	9	a	a	DET
ftr-481	54	10	broad	broad	ADJ
ftr-481	54	11	road	road	NOUN
ftr-481	54	12	map	map	NOUN
ftr-481	54	13	of	of	ADP
ftr-481	54	14	my	my	PRON
ftr-481	54	15	views	view	NOUN
ftr-481	54	16	regarding	regard	VERB
ftr-481	54	17	how	how	SCONJ
ftr-481	54	18	one	one	PRON
ftr-481	54	19	should	should	AUX
ftr-481	54	20	approach	approach	VERB
ftr-481	54	21	the	the	DET
ftr-481	54	22	task	task	NOUN
ftr-481	54	23	of	of	ADP
ftr-481	54	24	interpreting	interpret	VERB
ftr-481	54	25	the	the	DET
ftr-481	54	26	code	code	NOUN
ftr-481	54	27	and	and	CCONJ
ftr-481	54	28	how	how	SCONJ
ftr-481	54	29	purpose	purpose	NOUN
ftr-481	54	30	informs	inform	VERB
ftr-481	54	31	this	this	DET
ftr-481	54	32	task	task	NOUN
ftr-481	54	33	.	.	PUNCT
ftr-481	55	1	the	the	DET
ftr-481	55	2	article	article	NOUN
ftr-481	55	3	starts	start	VERB
ftr-481	55	4	with	with	ADP
ftr-481	55	5	a	a	DET
ftr-481	55	6	brief	brief	ADJ
ftr-481	55	7	exploration	exploration	NOUN
ftr-481	55	8	of	of	ADP
ftr-481	55	9	the	the	DET
ftr-481	55	10	uncertainties	uncertainty	NOUN
ftr-481	55	11	surrounding	surround	VERB
ftr-481	55	12	the	the	DET
ftr-481	55	13	essential	essential	ADJ
ftr-481	55	14	terms	term	NOUN
ftr-481	55	15	of	of	ADP
ftr-481	55	16	the	the	DET
ftr-481	55	17	debate	debate	NOUN
ftr-481	55	18	.	.	PUNCT
ftr-481	56	1	within	within	ADP
ftr-481	56	2	the	the	DET
ftr-481	56	3	context	context	NOUN
ftr-481	56	4	of	of	ADP
ftr-481	56	5	these	these	DET
ftr-481	56	6	uncertainties	uncertainty	NOUN
ftr-481	56	7	,	,	PUNCT
ftr-481	56	8	it	it	PRON
ftr-481	56	9	then	then	ADV
ftr-481	56	10	explores	explore	VERB
ftr-481	56	11	several	several	ADJ
ftr-481	56	12	roles	role	NOUN
ftr-481	56	13	that	that	PRON
ftr-481	56	14	purpose	purpose	NOUN
ftr-481	56	15	plays	play	VERB
ftr-481	56	16	in	in	ADP
ftr-481	56	17	different	different	ADJ
ftr-481	56	18	statutory	statutory	ADJ
ftr-481	56	19	situations	situation	NOUN
ftr-481	56	20	.	.	PUNCT
ftr-481	57	1	it	it	PRON
ftr-481	57	2	concludes	conclude	VERB
ftr-481	57	3	with	with	ADP
ftr-481	57	4	some	some	DET
ftr-481	57	5	thoughts	thought	NOUN
ftr-481	57	6	about	about	ADP
ftr-481	57	7	the	the	DET
ftr-481	57	8	institutional	institutional	ADJ
ftr-481	57	9	issues	issue	NOUN
ftr-481	57	10	at	at	ADP
ftr-481	57	11	stake	stake	NOUN
ftr-481	57	12	in	in	ADP
ftr-481	57	13	the	the	DET
ftr-481	57	14	debate	debate	NOUN
ftr-481	57	15	and	and	CCONJ
ftr-481	57	16	a	a	DET
ftr-481	57	17	caution	caution	NOUN
ftr-481	57	18	about	about	ADP
ftr-481	57	19	reliance	reliance	NOUN
ftr-481	57	20	in	in	ADP
ftr-481	57	21	statutory	statutory	ADJ
ftr-481	57	22	interpretation	interpretation	NOUN
ftr-481	57	23	on	on	ADP
ftr-481	57	24	what	what	PRON
ftr-481	57	25	professor	professor	NOUN
ftr-481	57	26	robert	robert	PROPN
ftr-481	57	27	summers	summers	PROPN
ftr-481	57	28	calls	call	VERB
ftr-481	57	29	a	a	DET
ftr-481	57	30	statute	statute	NOUN
ftr-481	57	31	's	's	PART
ftr-481	57	32	"	"	PUNCT
ftr-481	57	33	ultimate	ultimate	ADJ
ftr-481	57	34	purpose	purpose	NOUN
ftr-481	57	35	.	.	PUNCT
ftr-481	57	36	"	"	PUNCT
ftr-481	58	1	ii	ii	PROPN
ftr-481	58	2	.	.	PUNCT
ftr-481	59	1	what	what	PRON
ftr-481	59	2	is	be	AUX
ftr-481	59	3	statutory	statutory	ADJ
ftr-481	59	4	purpose	purpose	NOUN
ftr-481	59	5	?	?	PUNCT
ftr-481	60	1	what	what	PRON
ftr-481	60	2	do	do	AUX
ftr-481	60	3	we	we	PRON
ftr-481	60	4	mean	mean	VERB
ftr-481	60	5	by	by	ADP
ftr-481	60	6	statutory	statutory	ADJ
ftr-481	60	7	purpose	purpose	NOUN
ftr-481	60	8	and	and	CCONJ
ftr-481	60	9	how	how	SCONJ
ftr-481	60	10	is	be	AUX
ftr-481	60	11	that	that	DET
ftr-481	60	12	purpose	purpose	NOUN
ftr-481	60	13	identified	identify	VERB
ftr-481	60	14	?	?	PUNCT
ftr-481	61	1	some	some	PRON
ftr-481	61	2	reduce	reduce	VERB
ftr-481	61	3	the	the	DET
ftr-481	61	4	issue	issue	NOUN
ftr-481	61	5	to	to	ADP
ftr-481	61	6	a	a	DET
ftr-481	61	7	tension	tension	NOUN
ftr-481	61	8	between	between	ADP
ftr-481	61	9	approaching	approach	VERB
ftr-481	61	10	a	a	DET
ftr-481	61	11	statute	statute	NOUN
ftr-481	61	12	's	's	PART
ftr-481	61	13	terms	term	NOUN
ftr-481	61	14	literally	literally	ADV
ftr-481	61	15	on	on	ADP
ftr-481	61	16	the	the	DET
ftr-481	61	17	one	one	NUM
ftr-481	61	18	hand	hand	NOUN
ftr-481	61	19	and	and	CCONJ
ftr-481	61	20	,	,	PUNCT
ftr-481	61	21	on	on	ADP
ftr-481	61	22	the	the	DET
ftr-481	61	23	other	other	ADJ
ftr-481	61	24	,	,	PUNCT
ftr-481	61	25	deviating	deviate	VERB
ftr-481	61	26	from	from	ADP
ftr-481	61	27	a	a	DET
ftr-481	61	28	textualist	textualist	ADJ
ftr-481	61	29	approach	approach	NOUN
ftr-481	61	30	in	in	ADP
ftr-481	61	31	order	order	NOUN
ftr-481	61	32	to	to	PART
ftr-481	61	33	effectuate	effectuate	VERB
ftr-481	61	34	the	the	DET
ftr-481	61	35	statute	statute	NOUN
ftr-481	61	36	's	's	PART
ftr-481	61	37	underlying	underlie	VERB
ftr-481	61	38	purpose	purpose	NOUN
ftr-481	61	39	in	in	ADP
ftr-481	61	40	the	the	DET
ftr-481	61	41	view	view	NOUN
ftr-481	61	42	of	of	ADP
ftr-481	61	43	a	a	DET
ftr-481	61	44	particular	particular	ADJ
ftr-481	61	45	interpreter	interpreter	NOUN
ftr-481	61	46	's	's	PART
ftr-481	61	47	notions	notion	NOUN
ftr-481	61	48	of	of	ADP
ftr-481	61	49	what	what	PRON
ftr-481	61	50	that	that	DET
ftr-481	61	51	purpose	purpose	NOUN
ftr-481	61	52	is	be	AUX
ftr-481	61	53	.	.	PUNCT
ftr-481	62	1	one	one	NUM
ftr-481	62	2	reason	reason	NOUN
ftr-481	62	3	for	for	ADP
ftr-481	62	4	this	this	DET
ftr-481	62	5	stark	stark	ADJ
ftr-481	62	6	dichotomy	dichotomy	NOUN
ftr-481	62	7	is	be	AUX
ftr-481	62	8	the	the	DET
ftr-481	62	9	ascendancy	ascendancy	NOUN
ftr-481	62	10	within	within	ADP
ftr-481	62	11	the	the	DET
ftr-481	62	12	realm	realm	NOUN
ftr-481	62	13	of	of	ADP
ftr-481	62	14	political	political	ADJ
ftr-481	62	15	economy	economy	NOUN
ftr-481	62	16	of	of	ADP
ftr-481	62	17	public	public	ADJ
ftr-481	62	18	choice	choice	NOUN
ftr-481	62	19	theory	theory	NOUN
ftr-481	62	20	,	,	PUNCT
ftr-481	62	21	which	which	PRON
ftr-481	62	22	denies	deny	VERB
ftr-481	62	23	that	that	SCONJ
ftr-481	62	24	any	any	DET
ftr-481	62	25	single	single	ADJ
ftr-481	62	26	purpose	purpose	NOUN
ftr-481	62	27	,	,	PUNCT
ftr-481	62	28	or	or	CCONJ
ftr-481	62	29	5	5	NUM
ftr-481	62	30	.	.	PUNCT
ftr-481	62	31	pieces	piece	NOUN
ftr-481	62	32	on	on	ADP
ftr-481	62	33	statutory	statutory	ADJ
ftr-481	62	34	interpretation	interpretation	NOUN
ftr-481	62	35	written	write	VERB
ftr-481	62	36	by	by	ADP
ftr-481	62	37	tax	tax	NOUN
ftr-481	62	38	scholars	scholar	NOUN
ftr-481	62	39	include	include	VERB
ftr-481	62	40	paul	paul	PROPN
ftr-481	62	41	l.	l.	PROPN
ftr-481	62	42	caron	caron	PROPN
ftr-481	62	43	,	,	PUNCT
ftr-481	62	44	tax	tax	NOUN
ftr-481	62	45	myopia	myopia	NOUN
ftr-481	62	46	,	,	PUNCT
ftr-481	62	47	or	or	CCONJ
ftr-481	62	48	mamas	mama	NOUN
ftr-481	62	49	do	do	AUX
ftr-481	62	50	n't	not	PART
ftr-481	62	51	let	let	VERB
ftr-481	62	52	your	your	PRON
ftr-481	62	53	babies	baby	NOUN
ftr-481	62	54	grow	grow	VERB
ftr-481	62	55	up	up	ADP
ftr-481	62	56	to	to	PART
ftr-481	62	57	be	be	AUX
ftr-481	62	58	tax	tax	NOUN
ftr-481	62	59	lawyers	lawyer	NOUN
ftr-481	62	60	,	,	PUNCT
ftr-481	62	61	13	13	NUM
ftr-481	62	62	va	va	NOUN
ftr-481	62	63	.	.	PUNCT
ftr-481	63	1	tax	tax	PROPN
ftr-481	63	2	rev	rev	PROPN
ftr-481	63	3	.	.	PROPN
ftr-481	63	4	517	517	NUM
ftr-481	63	5	,	,	PUNCT
ftr-481	63	6	531	531	NUM
ftr-481	63	7	-	-	SYM
ftr-481	63	8	54	54	NUM
ftr-481	63	9	(	(	PUNCT
ftr-481	63	10	1994	1994	NUM
ftr-481	63	11	)	)	PUNCT
ftr-481	63	12	;	;	PUNCT
ftr-481	63	13	michael	michael	PROPN
ftr-481	63	14	livingston	livingston	PROPN
ftr-481	63	15	,	,	PUNCT
ftr-481	63	16	congress	congress	PROPN
ftr-481	63	17	,	,	PUNCT
ftr-481	63	18	the	the	DET
ftr-481	63	19	courts	court	NOUN
ftr-481	63	20	,	,	PUNCT
ftr-481	63	21	and	and	CCONJ
ftr-481	63	22	the	the	DET
ftr-481	63	23	code	code	NOUN
ftr-481	63	24	:	:	PUNCT
ftr-481	63	25	legislative	legislative	ADJ
ftr-481	63	26	history	history	NOUN
ftr-481	63	27	and	and	CCONJ
ftr-481	63	28	the	the	DET
ftr-481	63	29	interpretation	interpretation	NOUN
ftr-481	63	30	of	of	ADP
ftr-481	63	31	tax	tax	NOUN
ftr-481	63	32	statutes	statute	NOUN
ftr-481	63	33	,	,	PUNCT
ftr-481	63	34	69	69	NUM
ftr-481	63	35	tex	tex	PROPN
ftr-481	63	36	.	.	PROPN
ftr-481	63	37	l.	l.	PROPN
ftr-481	63	38	rev	rev	PROPN
ftr-481	63	39	.	.	PROPN
ftr-481	63	40	819	819	NUM
ftr-481	63	41	(	(	PUNCT
ftr-481	63	42	1991	1991	NUM
ftr-481	63	43	)	)	PUNCT
ftr-481	63	44	;	;	PUNCT
ftr-481	63	45	william	william	PROPN
ftr-481	63	46	d.	d.	PROPN
ftr-481	63	47	popkin	popkin	PROPN
ftr-481	63	48	,	,	PUNCT
ftr-481	63	49	law	law	NOUN
ftr-481	63	50	-	-	PUNCT
ftr-481	63	51	making	make	VERB
ftr-481	63	52	responsibility	responsibility	NOUN
ftr-481	63	53	and	and	CCONJ
ftr-481	63	54	statutory	statutory	ADJ
ftr-481	63	55	interpretation	interpretation	NOUN
ftr-481	63	56	,	,	PUNCT
ftr-481	63	57	68	68	NUM
ftr-481	63	58	ind	ind	NOUN
ftr-481	63	59	.	.	PUNCT
ftr-481	64	1	l.j	l.j	PROPN
ftr-481	64	2	.	.	PROPN
ftr-481	64	3	865	865	NUM
ftr-481	64	4	(	(	PUNCT
ftr-481	64	5	1993	1993	NUM
ftr-481	64	6	)	)	PUNCT
ftr-481	64	7	;	;	PUNCT
ftr-481	64	8	william	william	PROPN
ftr-481	64	9	d.	d.	PROPN
ftr-481	64	10	popkin	popkin	PROPN
ftr-481	64	11	,	,	PUNCT
ftr-481	64	12	an	an	DET
ftr-481	64	13	"	"	PUNCT
ftr-481	64	14	internal	internal	ADJ
ftr-481	64	15	"	"	PUNCT
ftr-481	64	16	critique	critique	NOUN
ftr-481	64	17	of	of	ADP
ftr-481	64	18	justice	justice	PROPN
ftr-481	64	19	scalia	scalia	PROPN
ftr-481	64	20	's	's	PART
ftr-481	64	21	theory	theory	NOUN
ftr-481	64	22	of	of	ADP
ftr-481	64	23	statutory	statutory	ADJ
ftr-481	64	24	interpretation	interpretation	NOUN
ftr-481	64	25	,	,	PUNCT
ftr-481	64	26	76	76	NUM
ftr-481	64	27	minn	minn	NOUN
ftr-481	64	28	.	.	PUNCT
ftr-481	65	1	l.	l.	PROPN
ftr-481	65	2	rev	rev	PROPN
ftr-481	65	3	.	.	PROPN
ftr-481	65	4	1133	1133	NUM
ftr-481	65	5	(	(	PUNCT
ftr-481	65	6	1992	1992	NUM
ftr-481	65	7	)	)	PUNCT
ftr-481	65	8	;	;	PUNCT
ftr-481	65	9	william	william	PROPN
ftr-481	65	10	d.	d.	PROPN
ftr-481	65	11	popkin	popkin	PROPN
ftr-481	65	12	,	,	PUNCT
ftr-481	65	13	judicial	judicial	ADJ
ftr-481	65	14	use	use	NOUN
ftr-481	65	15	of	of	ADP
ftr-481	65	16	presidential	presidential	ADJ
ftr-481	65	17	legislative	legislative	ADJ
ftr-481	65	18	history	history	NOUN
ftr-481	65	19	:	:	PUNCT
ftr-481	65	20	a	a	DET
ftr-481	65	21	critique	critique	NOUN
ftr-481	65	22	,	,	PUNCT
ftr-481	65	23	66	66	NUM
ftr-481	65	24	ind	ind	NOUN
ftr-481	65	25	.	.	PUNCT
ftr-481	66	1	l.j	l.j	PROPN
ftr-481	66	2	.	.	PROPN
ftr-481	67	1	699	699	NUM
ftr-481	67	2	(	(	PUNCT
ftr-481	67	3	1991	1991	NUM
ftr-481	67	4	)	)	PUNCT
ftr-481	67	5	;	;	PUNCT
ftr-481	68	1	william	william	PROPN
ftr-481	68	2	d.	d.	PROPN
ftr-481	68	3	popkin	popkin	PROPN
ftr-481	68	4	,	,	PUNCT
ftr-481	68	5	the	the	DET
ftr-481	68	6	collaborative	collaborative	ADJ
ftr-481	68	7	model	model	NOUN
ftr-481	68	8	of	of	ADP
ftr-481	68	9	statutory	statutory	ADJ
ftr-481	68	10	interpretation	interpretation	NOUN
ftr-481	68	11	.	.	PUNCT
ftr-481	69	1	61	61	NUM
ftr-481	69	2	s.	s.	PROPN
ftr-481	69	3	cal	cal	PROPN
ftr-481	69	4	.	.	PUNCT
ftr-481	70	1	l.	l.	PROPN
ftr-481	70	2	rev	rev	PROPN
ftr-481	70	3	.	.	PROPN
ftr-481	71	1	543	543	NUM
ftr-481	71	2	(	(	PUNCT
ftr-481	71	3	1988	1988	NUM
ftr-481	71	4	)	)	PUNCT
ftr-481	72	1	[	[	X
ftr-481	72	2	hereinafter	hereinafter	NOUN
ftr-481	72	3	collaborative	collaborative	ADJ
ftr-481	72	4	model	model	NOUN
ftr-481	72	5	]	]	X
ftr-481	72	6	;	;	PUNCT
ftr-481	72	7	lawrence	lawrence	PROPN
ftr-481	72	8	zelenak	zelenak	PROPN
ftr-481	72	9	,	,	PUNCT
ftr-481	72	10	thinking	think	VERB
ftr-481	72	11	about	about	ADP
ftr-481	72	12	nonliteral	nonliteral	ADJ
ftr-481	72	13	interpretations	interpretation	NOUN
ftr-481	72	14	of	of	ADP
ftr-481	72	15	the	the	DET
ftr-481	72	16	internal	internal	ADJ
ftr-481	72	17	revenue	revenue	NOUN
ftr-481	72	18	code	code	NOUN
ftr-481	72	19	,	,	PUNCT
ftr-481	72	20	64	64	NUM
ftr-481	72	21	n.c	n.c	PROPN
ftr-481	72	22	.	.	PROPN
ftr-481	72	23	l.	l.	PROPN
ftr-481	72	24	rev	rev	PROPN
ftr-481	72	25	.	.	PROPN
ftr-481	72	26	623	623	NUM
ftr-481	72	27	(	(	PUNCT
ftr-481	72	28	1986	1986	NUM
ftr-481	72	29	)	)	PUNCT
ftr-481	72	30	.	.	PUNCT
ftr-481	73	1	[	[	X
ftr-481	73	2	vol	vol	NOUN
ftr-481	73	3	.	.	NOUN
ftr-481	73	4	2:8	2:8	NUM
ftr-481	73	5	interpreting	interpret	VERB
ftr-481	73	6	tax	tax	NOUN
ftr-481	73	7	legislation	legislation	NOUN
ftr-481	73	8	:	:	PUNCT
ftr-481	73	9	the	the	DET
ftr-481	73	10	role	role	NOUN
ftr-481	73	11	of	of	ADP
ftr-481	73	12	purpose	purpose	NOUN
ftr-481	73	13	any	any	DET
ftr-481	73	14	combination	combination	NOUN
ftr-481	73	15	of	of	ADP
ftr-481	73	16	public	public	ADJ
ftr-481	73	17	-	-	PUNCT
ftr-481	73	18	spirited	spirit	VERB
ftr-481	73	19	purposes	purpose	NOUN
ftr-481	73	20	,	,	PUNCT
ftr-481	73	21	prompts	prompt	VERB
ftr-481	73	22	particular	particular	ADJ
ftr-481	73	23	legislation	legislation	NOUN
ftr-481	73	24	.	.	PUNCT
ftr-481	73	25	'	'	PUNCT
ftr-481	74	1	it	it	PRON
ftr-481	74	2	is	be	AUX
ftr-481	74	3	a	a	DET
ftr-481	74	4	cynical	cynical	ADJ
ftr-481	74	5	theory	theory	NOUN
ftr-481	74	6	that	that	PRON
ftr-481	74	7	examines	examine	VERB
ftr-481	74	8	the	the	DET
ftr-481	74	9	adoption	adoption	NOUN
ftr-481	74	10	of	of	ADP
ftr-481	74	11	legislation	legislation	NOUN
ftr-481	74	12	from	from	ADP
ftr-481	74	13	the	the	DET
ftr-481	74	14	economic	economic	ADJ
ftr-481	74	15	point	point	NOUN
ftr-481	74	16	of	of	ADP
ftr-481	74	17	view	view	NOUN
ftr-481	74	18	of	of	ADP
ftr-481	74	19	gains	gain	NOUN
ftr-481	74	20	and	and	CCONJ
ftr-481	74	21	losses	loss	NOUN
ftr-481	74	22	won	win	VERB
ftr-481	74	23	by	by	ADP
ftr-481	74	24	politicians	politician	NOUN
ftr-481	74	25	for	for	ADP
ftr-481	74	26	proposing	propose	VERB
ftr-481	74	27	,	,	PUNCT
ftr-481	74	28	supporting	support	VERB
ftr-481	74	29	,	,	PUNCT
ftr-481	74	30	or	or	CCONJ
ftr-481	74	31	opposing	oppose	VERB
ftr-481	74	32	legislation	legislation	NOUN
ftr-481	74	33	.	.	PUNCT
ftr-481	75	1	when	when	SCONJ
ftr-481	75	2	the	the	DET
ftr-481	75	3	debate	debate	NOUN
ftr-481	75	4	is	be	AUX
ftr-481	75	5	stated	state	VERB
ftr-481	75	6	in	in	ADP
ftr-481	75	7	these	these	DET
ftr-481	75	8	terms	term	NOUN
ftr-481	75	9	,	,	PUNCT
ftr-481	75	10	literal	literal	ADJ
ftr-481	75	11	textualists	textualist	NOUN
ftr-481	75	12	such	such	ADJ
ftr-481	75	13	as	as	ADP
ftr-481	75	14	justice	justice	PROPN
ftr-481	75	15	scalia	scalia	PROPN
ftr-481	75	16	say	say	VERB
ftr-481	75	17	that	that	SCONJ
ftr-481	75	18	"	"	PUNCT
ftr-481	75	19	the	the	DET
ftr-481	75	20	ordinary	ordinary	ADJ
ftr-481	75	21	meaning	meaning	NOUN
ftr-481	75	22	of	of	ADP
ftr-481	75	23	[	[	X
ftr-481	75	24	the	the	DET
ftr-481	75	25	statutory	statutory	ADJ
ftr-481	75	26	]	]	X
ftr-481	75	27	language	language	NOUN
ftr-481	75	28	accurately	accurately	ADV
ftr-481	75	29	expresses	express	VERB
ftr-481	75	30	the	the	DET
ftr-481	75	31	legislative	legislative	ADJ
ftr-481	75	32	purpose	purpose	NOUN
ftr-481	75	33	.	.	PUNCT
ftr-481	76	1	"7	"7	ADJ
ftr-481	76	2	because	because	SCONJ
ftr-481	76	3	the	the	DET
ftr-481	76	4	statute	statute	NOUN
ftr-481	76	5	's	's	PART
ftr-481	76	6	words	word	NOUN
ftr-481	76	7	embody	embody	VERB
ftr-481	76	8	political	political	ADJ
ftr-481	76	9	compromises	compromise	NOUN
ftr-481	76	10	,	,	PUNCT
ftr-481	76	11	bought	buy	VERB
ftr-481	76	12	and	and	CCONJ
ftr-481	76	13	paid	pay	VERB
ftr-481	76	14	for	for	ADP
ftr-481	76	15	,	,	PUNCT
ftr-481	76	16	they	they	PRON
ftr-481	76	17	ought	ought	AUX
ftr-481	76	18	to	to	PART
ftr-481	76	19	be	be	AUX
ftr-481	76	20	strictly	strictly	ADV
ftr-481	76	21	construed	construe	VERB
ftr-481	76	22	in	in	ADP
ftr-481	76	23	order	order	NOUN
ftr-481	76	24	to	to	PART
ftr-481	76	25	give	give	VERB
ftr-481	76	26	effect	effect	NOUN
ftr-481	76	27	to	to	ADP
ftr-481	76	28	those	those	DET
ftr-481	76	29	compromises	compromise	NOUN
ftr-481	76	30	.	.	PUNCT
ftr-481	77	1	others	other	NOUN
ftr-481	77	2	,	,	PUNCT
ftr-481	77	3	not	not	PART
ftr-481	77	4	so	so	ADV
ftr-481	77	5	cynical	cynical	ADJ
ftr-481	77	6	,	,	PUNCT
ftr-481	77	7	continue	continue	VERB
ftr-481	77	8	to	to	PART
ftr-481	77	9	look	look	VERB
ftr-481	77	10	to	to	ADP
ftr-481	77	11	other	other	ADJ
ftr-481	77	12	tools	tool	NOUN
ftr-481	77	13	to	to	PART
ftr-481	77	14	glean	glean	VERB
ftr-481	77	15	a	a	DET
ftr-481	77	16	purpose	purpose	NOUN
ftr-481	77	17	by	by	ADP
ftr-481	77	18	which	which	PRON
ftr-481	77	19	to	to	PART
ftr-481	77	20	interpret	interpret	VERB
ftr-481	77	21	the	the	DET
ftr-481	77	22	language	language	NOUN
ftr-481	77	23	.	.	PUNCT
ftr-481	78	1	overarching	overarch	VERB
ftr-481	78	2	these	these	DET
ftr-481	78	3	discussions	discussion	NOUN
ftr-481	78	4	,	,	PUNCT
ftr-481	78	5	as	as	SCONJ
ftr-481	78	6	thus	thus	ADV
ftr-481	78	7	defined	define	VERB
ftr-481	78	8	,	,	PUNCT
ftr-481	78	9	are	be	AUX
ftr-481	78	10	issues	issue	NOUN
ftr-481	78	11	surrounding	surround	VERB
ftr-481	78	12	the	the	DET
ftr-481	78	13	origin	origin	NOUN
ftr-481	78	14	(	(	PUNCT
ftr-481	78	15	and	and	CCONJ
ftr-481	78	16	validity	validity	NOUN
ftr-481	78	17	)	)	PUNCT
ftr-481	78	18	of	of	ADP
ftr-481	78	19	law	law	NOUN
ftr-481	78	20	,	,	PUNCT
ftr-481	78	21	concerns	concern	NOUN
ftr-481	78	22	that	that	PRON
ftr-481	78	23	can	can	AUX
ftr-481	78	24	not	not	PART
ftr-481	78	25	be	be	AUX
ftr-481	78	26	ignored	ignore	VERB
ftr-481	78	27	.	.	PUNCT
ftr-481	79	1	law	law	NOUN
ftr-481	79	2	,	,	PUNCT
ftr-481	79	3	according	accord	VERB
ftr-481	79	4	to	to	ADP
ftr-481	79	5	textualists	textualist	NOUN
ftr-481	79	6	such	such	ADJ
ftr-481	79	7	as	as	ADP
ftr-481	79	8	justice	justice	PROPN
ftr-481	79	9	scalia	scalia	PROPN
ftr-481	79	10	,	,	PUNCT
ftr-481	79	11	can	can	AUX
ftr-481	79	12	be	be	AUX
ftr-481	79	13	only	only	ADV
ftr-481	79	14	the	the	DET
ftr-481	79	15	literal	literal	ADJ
ftr-481	79	16	language	language	NOUN
ftr-481	79	17	adopted	adopt	VERB
ftr-481	79	18	by	by	ADP
ftr-481	79	19	congress	congress	PROPN
ftr-481	79	20	and	and	CCONJ
ftr-481	79	21	signed	sign	VERB
ftr-481	79	22	by	by	ADP
ftr-481	79	23	the	the	DET
ftr-481	79	24	president	president	NOUN
ftr-481	79	25	;	;	PUNCT
ftr-481	79	26	consultation	consultation	NOUN
ftr-481	79	27	of	of	ADP
ftr-481	79	28	other	other	ADJ
ftr-481	79	29	tools	tool	NOUN
ftr-481	79	30	is	be	AUX
ftr-481	79	31	illegitimate	illegitimate	ADJ
ftr-481	79	32	judicial	judicial	ADJ
ftr-481	79	33	lawmaking	lawmaking	NOUN
ftr-481	79	34	.	.	PUNCT
ftr-481	80	1	i	i	PRON
ftr-481	80	2	'll	will	AUX
ftr-481	80	3	return	return	VERB
ftr-481	80	4	to	to	ADP
ftr-481	80	5	this	this	DET
ftr-481	80	6	notion	notion	NOUN
ftr-481	80	7	in	in	ADP
ftr-481	80	8	due	due	ADJ
ftr-481	80	9	course	course	NOUN
ftr-481	80	10	.	.	PUNCT
ftr-481	80	11	'	'	PUNCT
ftr-481	81	1	in	in	ADP
ftr-481	81	2	the	the	DET
ftr-481	81	3	tax	tax	NOUN
ftr-481	81	4	world	world	NOUN
ftr-481	81	5	,	,	PUNCT
ftr-481	81	6	most	most	ADV
ftr-481	81	7	see	see	VERB
ftr-481	81	8	the	the	DET
ftr-481	81	9	tension	tension	NOUN
ftr-481	81	10	between	between	ADP
ftr-481	81	11	textualism	textualism	NOUN
ftr-481	81	12	and	and	CCONJ
ftr-481	81	13	purposivism	purposivism	NOUN
ftr-481	81	14	as	as	ADP
ftr-481	81	15	arising	arise	VERB
ftr-481	81	16	when	when	SCONJ
ftr-481	81	17	a	a	DET
ftr-481	81	18	taxpayer	taxpayer	NOUN
ftr-481	81	19	wants	want	VERB
ftr-481	81	20	a	a	DET
ftr-481	81	21	textualist	textualist	ADJ
ftr-481	81	22	approach	approach	NOUN
ftr-481	81	23	and	and	CCONJ
ftr-481	81	24	the	the	DET
ftr-481	81	25	irs	irs	PROPN
ftr-481	81	26	wants	want	VERB
ftr-481	81	27	to	to	PART
ftr-481	81	28	deviate	deviate	VERB
ftr-481	81	29	from	from	ADP
ftr-481	81	30	the	the	DET
ftr-481	81	31	textual	textual	ADJ
ftr-481	81	32	,	,	PUNCT
ftr-481	81	33	form	form	NOUN
ftr-481	81	34	-	-	PUNCT
ftr-481	81	35	conscious	conscious	ADJ
ftr-481	81	36	approach	approach	NOUN
ftr-481	81	37	in	in	ADP
ftr-481	81	38	favor	favor	NOUN
ftr-481	81	39	of	of	ADP
ftr-481	81	40	a	a	DET
ftr-481	81	41	purposive	purposive	ADJ
ftr-481	81	42	approach	approach	NOUN
ftr-481	81	43	.	.	PUNCT
ftr-481	82	1	this	this	DET
ftr-481	82	2	perception	perception	NOUN
ftr-481	82	3	is	be	AUX
ftr-481	82	4	exemplified	exemplify	VERB
ftr-481	82	5	by	by	ADP
ftr-481	82	6	the	the	DET
ftr-481	82	7	hoary	hoary	ADJ
ftr-481	82	8	substanceover	substanceover	NOUN
ftr-481	82	9	-	-	PUNCT
ftr-481	82	10	form	form	NOUN
ftr-481	82	11	doctrine	doctrine	NOUN
ftr-481	82	12	(	(	PUNCT
ftr-481	82	13	with	with	ADP
ftr-481	82	14	its	its	PRON
ftr-481	82	15	variants	variant	NOUN
ftr-481	82	16	,	,	PUNCT
ftr-481	82	17	the	the	DET
ftr-481	82	18	step	step	NOUN
ftr-481	82	19	transaction	transaction	NOUN
ftr-481	82	20	and	and	CCONJ
ftr-481	82	21	business	business	NOUN
ftr-481	82	22	purpose	purpose	NOUN
ftr-481	82	23	doctrines	doctrine	NOUN
ftr-481	82	24	)	)	PUNCT
ftr-481	82	25	,	,	PUNCT
ftr-481	82	26	under	under	ADP
ftr-481	82	27	which	which	PRON
ftr-481	82	28	the	the	DET
ftr-481	82	29	irs	irs	PROPN
ftr-481	82	30	challenges	challenge	VERB
ftr-481	82	31	the	the	DET
ftr-481	82	32	taxation	taxation	NOUN
ftr-481	82	33	of	of	ADP
ftr-481	82	34	a	a	DET
ftr-481	82	35	transaction	transaction	NOUN
ftr-481	82	36	according	accord	VERB
ftr-481	82	37	to	to	ADP
ftr-481	82	38	its	its	PRON
ftr-481	82	39	form	form	NOUN
ftr-481	82	40	in	in	ADP
ftr-481	82	41	favor	favor	NOUN
ftr-481	82	42	of	of	ADP
ftr-481	82	43	taxation	taxation	NOUN
ftr-481	82	44	according	accord	VERB
ftr-481	82	45	to	to	ADP
ftr-481	82	46	the	the	DET
ftr-481	82	47	transaction	transaction	NOUN
ftr-481	82	48	's	's	PART
ftr-481	82	49	underlying	underlie	VERB
ftr-481	82	50	substance	substance	NOUN
ftr-481	82	51	.	.	PUNCT
ftr-481	83	1	6	6	X
ftr-481	83	2	.	.	X
ftr-481	83	3	see	see	VERB
ftr-481	83	4	generally	generally	ADV
ftr-481	83	5	william	william	PROPN
ftr-481	83	6	n.	n.	PROPN
ftr-481	83	7	eskridge	eskridge	PROPN
ftr-481	83	8	,	,	PUNCT
ftr-481	83	9	jr	jr	PROPN
ftr-481	83	10	..	..	PUNCT
ftr-481	83	11	politics	politic	NOUN
ftr-481	83	12	without	without	ADP
ftr-481	83	13	romance	romance	NOUN
ftr-481	83	14	:	:	PUNCT
ftr-481	83	15	implications	implication	NOUN
ftr-481	83	16	of	of	ADP
ftr-481	83	17	public	public	ADJ
ftr-481	83	18	choice	choice	NOUN
ftr-481	83	19	theory	theory	NOUN
ftr-481	83	20	for	for	ADP
ftr-481	83	21	statutory	statutory	ADJ
ftr-481	83	22	interpretation	interpretation	NOUN
ftr-481	83	23	,	,	PUNCT
ftr-481	83	24	74	74	NUM
ftr-481	83	25	va	va	NOUN
ftr-481	83	26	.	.	PUNCT
ftr-481	84	1	l.	l.	PROPN
ftr-481	84	2	rev	rev	PROPN
ftr-481	84	3	.	.	PROPN
ftr-481	84	4	275	275	NUM
ftr-481	84	5	(	(	PUNCT
ftr-481	84	6	1988	1988	NUM
ftr-481	84	7	)	)	PUNCT
ftr-481	84	8	;	;	PUNCT
ftr-481	85	1	edward	edward	PROPN
ftr-481	85	2	l.	l.	PROPN
ftr-481	85	3	rubin	rubin	PROPN
ftr-481	85	4	,	,	PUNCT
ftr-481	85	5	beyond	beyond	ADP
ftr-481	85	6	public	public	ADJ
ftr-481	85	7	choice	choice	NOUN
ftr-481	85	8	:	:	PUNCT
ftr-481	85	9	comprehensive	comprehensive	ADJ
ftr-481	85	10	rationality	rationality	NOUN
ftr-481	85	11	in	in	ADP
ftr-481	85	12	the	the	DET
ftr-481	85	13	writing	writing	NOUN
ftr-481	85	14	and	and	CCONJ
ftr-481	85	15	reading	reading	NOUN
ftr-481	85	16	of	of	ADP
ftr-481	85	17	statutes	statute	NOUN
ftr-481	85	18	,	,	PUNCT
ftr-481	85	19	66	66	NUM
ftr-481	85	20	n.y.u	n.y.u	NOUN
ftr-481	85	21	.	.	PUNCT
ftr-481	85	22	l.	l.	PROPN
ftr-481	85	23	rev	rev	PROPN
ftr-481	85	24	.	.	PROPN
ftr-481	85	25	1	1	NUM
ftr-481	85	26	(	(	PUNCT
ftr-481	85	27	1991	1991	NUM
ftr-481	85	28	)	)	PUNCT
ftr-481	85	29	.	.	PUNCT
ftr-481	86	1	7	7	X
ftr-481	86	2	.	.	X
ftr-481	86	3	cipollone	cipollone	NOUN
ftr-481	86	4	v.	v.	ADP
ftr-481	86	5	liggett	liggett	PROPN
ftr-481	86	6	group	group	PROPN
ftr-481	86	7	,	,	PUNCT
ftr-481	86	8	inc	inc	PROPN
ftr-481	86	9	.	.	PROPN
ftr-481	86	10	,	,	PUNCT
ftr-481	86	11	112	112	NUM
ftr-481	86	12	s.	s.	PROPN
ftr-481	86	13	ct	ct	PROPN
ftr-481	86	14	.	.	PROPN
ftr-481	86	15	2608	2608	NUM
ftr-481	86	16	,	,	PUNCT
ftr-481	86	17	2633	2633	NUM
ftr-481	86	18	(	(	PUNCT
ftr-481	86	19	1992	1992	NUM
ftr-481	86	20	)	)	PUNCT
ftr-481	86	21	(	(	PUNCT
ftr-481	86	22	scalia	scalia	PROPN
ftr-481	86	23	.	.	PUNCT
ftr-481	87	1	j.	j.	PROPN
ftr-481	87	2	,	,	PUNCT
ftr-481	87	3	concurring	concur	VERB
ftr-481	87	4	in	in	ADP
ftr-481	87	5	the	the	DET
ftr-481	87	6	judgment	judgment	NOUN
ftr-481	87	7	in	in	ADP
ftr-481	87	8	part	part	NOUN
ftr-481	87	9	and	and	CCONJ
ftr-481	87	10	dissenting	dissent	VERB
ftr-481	87	11	in	in	ADP
ftr-481	87	12	part	part	NOUN
ftr-481	87	13	)	)	PUNCT
ftr-481	87	14	(	(	PUNCT
ftr-481	87	15	quoting	quote	VERB
ftr-481	87	16	morales	morale	NOUN
ftr-481	87	17	v.	v.	ADP
ftr-481	87	18	trans	trans	PROPN
ftr-481	87	19	world	world	PROPN
ftr-481	87	20	airlines	airlines	PROPN
ftr-481	87	21	,	,	PUNCT
ftr-481	87	22	inc	inc	PROPN
ftr-481	87	23	.	.	PROPN
ftr-481	87	24	,	,	PUNCT
ftr-481	87	25	112	112	NUM
ftr-481	87	26	s.	s.	PROPN
ftr-481	87	27	ct	ct	PROPN
ftr-481	87	28	.	.	PROPN
ftr-481	87	29	2031	2031	NUM
ftr-481	87	30	,	,	PUNCT
ftr-481	87	31	2036	2036	NUM
ftr-481	87	32	(	(	PUNCT
ftr-481	87	33	1992	1992	NUM
ftr-481	87	34	)	)	PUNCT
ftr-481	87	35	(	(	PUNCT
ftr-481	87	36	emphasis	emphasis	NOUN
ftr-481	87	37	omitted)l	omitted)l	NOUN
ftr-481	87	38	.	.	PUNCT
ftr-481	88	1	8	8	X
ftr-481	88	2	.	.	PUNCT
ftr-481	89	1	the	the	DET
ftr-481	89	2	influence	influence	NOUN
ftr-481	89	3	of	of	ADP
ftr-481	89	4	justice	justice	PROPN
ftr-481	89	5	scalia	scalia	PROPN
ftr-481	89	6	's	's	PART
ftr-481	89	7	particular	particular	ADJ
ftr-481	89	8	brand	brand	NOUN
ftr-481	89	9	of	of	ADP
ftr-481	89	10	literal	literal	ADJ
ftr-481	89	11	textualism	textualism	NOUN
ftr-481	89	12	seems	seem	VERB
ftr-481	89	13	to	to	PART
ftr-481	89	14	be	be	AUX
ftr-481	89	15	waning	wane	VERB
ftr-481	89	16	;	;	PUNCT
ftr-481	89	17	witness	witness	VERB
ftr-481	89	18	his	his	PRON
ftr-481	89	19	dissent	dissent	NOUN
ftr-481	89	20	,	,	PUNCT
ftr-481	89	21	joined	join	VERB
ftr-481	89	22	only	only	ADV
ftr-481	89	23	by	by	ADP
ftr-481	89	24	justice	justice	PROPN
ftr-481	89	25	thomas	thomas	PROPN
ftr-481	89	26	,	,	PUNCT
ftr-481	89	27	in	in	ADP
ftr-481	89	28	united	united	PROPN
ftr-481	89	29	states	states	PROPN
ftr-481	89	30	v.	v.	ADP
ftr-481	89	31	x	x	ADJ
ftr-481	89	32	-	-	ADJ
ftr-481	89	33	citement	citement	ADJ
ftr-481	89	34	video	video	NOUN
ftr-481	89	35	,	,	PUNCT
ftr-481	89	36	115	115	NUM
ftr-481	89	37	s.	s.	PROPN
ftr-481	89	38	ct	ct	PROPN
ftr-481	89	39	.	.	PROPN
ftr-481	90	1	464	464	NUM
ftr-481	90	2	,	,	PUNCT
ftr-481	90	3	473	473	NUM
ftr-481	90	4	(	(	PUNCT
ftr-481	90	5	1994	1994	NUM
ftr-481	90	6	)	)	PUNCT
ftr-481	90	7	(	(	PUNCT
ftr-481	90	8	scalia	scalia	PROPN
ftr-481	90	9	,	,	PUNCT
ftr-481	90	10	j.	j.	PROPN
ftr-481	90	11	,	,	PUNCT
ftr-481	90	12	dissenting	dissent	VERB
ftr-481	90	13	)	)	PUNCT
ftr-481	90	14	.	.	PUNCT
ftr-481	91	1	it	it	PRON
ftr-481	91	2	has	have	AUX
ftr-481	91	3	long	long	ADV
ftr-481	91	4	been	be	AUX
ftr-481	91	5	accepted	accept	VERB
ftr-481	91	6	in	in	ADP
ftr-481	91	7	the	the	DET
ftr-481	91	8	common	common	ADJ
ftr-481	91	9	law	law	NOUN
ftr-481	91	10	that	that	PRON
ftr-481	91	11	the	the	DET
ftr-481	91	12	absence	absence	NOUN
ftr-481	91	13	of	of	ADP
ftr-481	91	14	a	a	DET
ftr-481	91	15	scienter	scienter	NOUN
ftr-481	91	16	requirement	requirement	NOUN
ftr-481	91	17	in	in	ADP
ftr-481	91	18	the	the	DET
ftr-481	91	19	criminal	criminal	ADJ
ftr-481	91	20	law	law	NOUN
ftr-481	91	21	should	should	AUX
ftr-481	91	22	not	not	PART
ftr-481	91	23	be	be	AUX
ftr-481	91	24	lightly	lightly	ADV
ftr-481	91	25	imputed	impute	VERB
ftr-481	91	26	and	and	CCONJ
ftr-481	91	27	that	that	SCONJ
ftr-481	91	28	a	a	DET
ftr-481	91	29	statute	statute	NOUN
ftr-481	91	30	should	should	AUX
ftr-481	91	31	be	be	AUX
ftr-481	91	32	interpreted	interpret	VERB
ftr-481	91	33	,	,	PUNCT
ftr-481	91	34	where	where	SCONJ
ftr-481	91	35	possible	possible	ADJ
ftr-481	91	36	.	.	PUNCT
ftr-481	92	1	to	to	PART
ftr-481	92	2	avoid	avoid	VERB
ftr-481	92	3	constitutional	constitutional	ADJ
ftr-481	92	4	issues	issue	NOUN
ftr-481	92	5	regarding	regard	VERB
ftr-481	92	6	its	its	PRON
ftr-481	92	7	validity	validity	NOUN
ftr-481	92	8	.	.	PUNCT
ftr-481	93	1	justice	justice	PROPN
ftr-481	93	2	scalia	scalia	PROPN
ftr-481	93	3	downplayed	downplay	VERB
ftr-481	93	4	these	these	DET
ftr-481	93	5	doctrines	doctrine	NOUN
ftr-481	93	6	in	in	ADP
ftr-481	93	7	x	x	ADJ
ftr-481	93	8	-	-	ADJ
ftr-481	93	9	citeient	citeient	ADJ
ftr-481	93	10	video	video	NOUN
ftr-481	93	11	,	,	PUNCT
ftr-481	93	12	refusing	refuse	VERB
ftr-481	93	13	to	to	PART
ftr-481	93	14	interpret	interpret	VERB
ftr-481	93	15	a	a	DET
ftr-481	93	16	statute	statute	NOUN
ftr-481	93	17	that	that	PRON
ftr-481	93	18	prohibited	prohibit	VERB
ftr-481	93	19	"	"	PUNCT
ftr-481	93	20	knowingly	knowingly	ADV
ftr-481	93	21	"	"	PUNCT
ftr-481	93	22	transporting	transporting	ADJ
ftr-481	93	23	,	,	PUNCT
ftr-481	93	24	shipping	shipping	NOUN
ftr-481	93	25	,	,	PUNCT
ftr-481	93	26	receiving	receiving	NOUN
ftr-481	93	27	,	,	PUNCT
ftr-481	93	28	distributing	distribute	VERB
ftr-481	93	29	,	,	PUNCT
ftr-481	93	30	or	or	CCONJ
ftr-481	93	31	reproducing	reproduce	VERB
ftr-481	93	32	a	a	DET
ftr-481	93	33	visual	visual	ADJ
ftr-481	93	34	depiction	depiction	NOUN
ftr-481	93	35	involving	involve	VERB
ftr-481	93	36	"	"	PUNCT
ftr-481	93	37	'	'	PUNCT
ftr-481	93	38	the	the	DET
ftr-481	93	39	use	use	NOUN
ftr-481	93	40	of	of	ADP
ftr-481	93	41	a	a	DET
ftr-481	93	42	minor	minor	ADJ
ftr-481	93	43	engaging	engaging	NOUN
ftr-481	93	44	in	in	ADP
ftr-481	93	45	sexually	sexually	ADV
ftr-481	93	46	explicit	explicit	ADJ
ftr-481	93	47	conduct	conduct	NOUN
ftr-481	93	48	"	"	PUNCT
ftr-481	93	49	as	as	ADP
ftr-481	93	50	requiring	require	VERB
ftr-481	93	51	a	a	DET
ftr-481	93	52	showing	showing	NOUN
ftr-481	93	53	that	that	SCONJ
ftr-481	93	54	the	the	DET
ftr-481	93	55	defendant	defendant	NOUN
ftr-481	93	56	knew	know	VERB
ftr-481	93	57	the	the	DET
ftr-481	93	58	performer	performer	NOUN
ftr-481	93	59	was	be	AUX
ftr-481	93	60	a	a	DET
ftr-481	93	61	minor	minor	ADJ
ftr-481	93	62	.	.	PUNCT
ftr-481	94	1	his	his	PRON
ftr-481	94	2	view	view	NOUN
ftr-481	94	3	was	be	AUX
ftr-481	94	4	roundly	roundly	ADV
ftr-481	94	5	rejected	reject	VERB
ftr-481	94	6	by	by	ADP
ftr-481	94	7	the	the	DET
ftr-481	94	8	majority	majority	NOUN
ftr-481	94	9	.	.	PUNCT
ftr-481	95	1	the	the	DET
ftr-481	95	2	less	less	ADV
ftr-481	95	3	drastic	drastic	ADJ
ftr-481	95	4	plain	plain	ADJ
ftr-481	95	5	-	-	PUNCT
ftr-481	95	6	meaning	mean	VERB
ftr-481	95	7	approach	approach	NOUN
ftr-481	95	8	to	to	ADP
ftr-481	95	9	statutory	statutory	ADJ
ftr-481	95	10	interpretation	interpretation	NOUN
ftr-481	95	11	that	that	PRON
ftr-481	95	12	predates	predate	VERB
ftr-481	95	13	scalia	scalia	PROPN
ftr-481	95	14	is	be	AUX
ftr-481	95	15	still	still	ADV
ftr-481	95	16	with	with	ADP
ftr-481	95	17	us	we	PRON
ftr-481	95	18	,	,	PUNCT
ftr-481	95	19	however	however	ADV
ftr-481	95	20	.	.	PUNCT
ftr-481	96	1	see	see	VERB
ftr-481	96	2	infra	infra	NOUN
ftr-481	96	3	notes	note	VERB
ftr-481	96	4	16	16	NUM
ftr-481	96	5	-	-	SYM
ftr-481	96	6	21	21	NUM
ftr-481	96	7	and	and	CCONJ
ftr-481	96	8	accompanying	accompany	VERB
ftr-481	96	9	text	text	NOUN
ftr-481	96	10	(	(	PUNCT
ftr-481	96	11	discussing	discuss	VERB
ftr-481	96	12	justice	justice	PROPN
ftr-481	96	13	brennan	brennan	PROPN
ftr-481	96	14	's	's	PART
ftr-481	96	15	plain	plain	ADJ
ftr-481	96	16	-	-	PUNCT
ftr-481	96	17	meaning	mean	VERB
ftr-481	96	18	approach	approach	NOUN
ftr-481	96	19	in	in	ADP
ftr-481	96	20	duberstein	duberstein	NOUN
ftr-481	96	21	)	)	PUNCT
ftr-481	96	22	.	.	PUNCT
ftr-481	97	1	there	there	PRON
ftr-481	97	2	is	be	VERB
ftr-481	97	3	yet	yet	ADV
ftr-481	97	4	much	much	ADJ
ftr-481	97	5	else	else	ADV
ftr-481	97	6	to	to	PART
ftr-481	97	7	pursue	pursue	VERB
ftr-481	97	8	here	here	ADV
ftr-481	97	9	.	.	PUNCT
ftr-481	98	1	19951	19951	NUM
ftr-481	98	2	florida	florida	PROPN
ftr-481	98	3	tax	tax	PROPN
ftr-481	98	4	review	review	NOUN
ftr-481	98	5	a	a	DET
ftr-481	98	6	more	more	ADV
ftr-481	98	7	recent	recent	ADJ
ftr-481	98	8	and	and	CCONJ
ftr-481	98	9	controversial	controversial	ADJ
ftr-481	98	10	example	example	NOUN
ftr-481	98	11	of	of	ADP
ftr-481	98	12	this	this	DET
ftr-481	98	13	common	common	ADJ
ftr-481	98	14	take	take	NOUN
ftr-481	98	15	on	on	ADP
ftr-481	98	16	the	the	DET
ftr-481	98	17	debate	debate	NOUN
ftr-481	98	18	is	be	AUX
ftr-481	98	19	the	the	DET
ftr-481	98	20	acrimony	acrimony	NOUN
ftr-481	98	21	surrounding	surround	VERB
ftr-481	98	22	the	the	DET
ftr-481	98	23	recent	recent	ADJ
ftr-481	98	24	issuance	issuance	NOUN
ftr-481	98	25	of	of	ADP
ftr-481	98	26	the	the	DET
ftr-481	98	27	partnership	partnership	NOUN
ftr-481	98	28	antiabuse	antiabuse	NOUN
ftr-481	98	29	regulation.9	regulation.9	PROPN
ftr-481	98	30	in	in	ADP
ftr-481	98	31	its	its	PRON
ftr-481	98	32	final	final	ADJ
ftr-481	98	33	form	form	NOUN
ftr-481	98	34	,	,	PUNCT
ftr-481	98	35	the	the	DET
ftr-481	98	36	regulation	regulation	NOUN
ftr-481	98	37	provides	provide	VERB
ftr-481	98	38	in	in	ADP
ftr-481	98	39	part	part	NOUN
ftr-481	98	40	that	that	SCONJ
ftr-481	98	41	"	"	PUNCT
ftr-481	98	42	even	even	ADV
ftr-481	98	43	though	though	SCONJ
ftr-481	98	44	the	the	DET
ftr-481	98	45	transaction	transaction	NOUN
ftr-481	98	46	may	may	AUX
ftr-481	98	47	fall	fall	VERB
ftr-481	98	48	within	within	ADP
ftr-481	98	49	the	the	DET
ftr-481	98	50	literal	literal	ADJ
ftr-481	98	51	words	word	NOUN
ftr-481	98	52	of	of	ADP
ftr-481	98	53	a	a	DET
ftr-481	98	54	particular	particular	ADJ
ftr-481	98	55	statutory	statutory	ADJ
ftr-481	98	56	or	or	CCONJ
ftr-481	98	57	regulatory	regulatory	ADJ
ftr-481	98	58	provision	provision	NOUN
ftr-481	98	59	,	,	PUNCT
ftr-481	98	60	"	"	PUNCT
ftr-481	98	61	a	a	DET
ftr-481	98	62	partnership	partnership	NOUN
ftr-481	98	63	can	can	AUX
ftr-481	98	64	be	be	AUX
ftr-481	98	65	disregarded	disregard	VERB
ftr-481	98	66	if	if	SCONJ
ftr-481	98	67	it	it	PRON
ftr-481	98	68	"	"	PUNCT
ftr-481	98	69	is	be	AUX
ftr-481	98	70	formed	form	VERB
ftr-481	98	71	or	or	CCONJ
ftr-481	98	72	availed	avail	VERB
ftr-481	98	73	of	of	ADP
ftr-481	98	74	in	in	ADP
ftr-481	98	75	connection	connection	NOUN
ftr-481	98	76	with	with	ADP
ftr-481	98	77	a	a	DET
ftr-481	98	78	transaction	transaction	NOUN
ftr-481	98	79	a	a	DET
ftr-481	98	80	principal	principal	ADJ
ftr-481	98	81	purpose	purpose	NOUN
ftr-481	98	82	of	of	ADP
ftr-481	98	83	which	which	PRON
ftr-481	98	84	is	be	AUX
ftr-481	98	85	to	to	PART
ftr-481	98	86	reduce	reduce	VERB
ftr-481	98	87	substantially	substantially	ADV
ftr-481	98	88	the	the	DET
ftr-481	98	89	present	present	ADJ
ftr-481	98	90	value	value	NOUN
ftr-481	98	91	of	of	ADP
ftr-481	98	92	the	the	DET
ftr-481	98	93	partners	partner	NOUN
ftr-481	98	94	'	'	PART
ftr-481	98	95	aggregate	aggregate	ADJ
ftr-481	98	96	federal	federal	ADJ
ftr-481	98	97	tax	tax	NOUN
ftr-481	98	98	liability	liability	NOUN
ftr-481	98	99	in	in	ADP
ftr-481	98	100	a	a	DET
ftr-481	98	101	manner	manner	NOUN
ftr-481	98	102	that	that	PRON
ftr-481	98	103	is	be	AUX
ftr-481	98	104	inconsistent	inconsistent	ADJ
ftr-481	98	105	with	with	ADP
ftr-481	98	106	the	the	DET
ftr-481	98	107	intent	intent	NOUN
ftr-481	98	108	of	of	ADP
ftr-481	98	109	subchapter	subchapter	NOUN
ftr-481	98	110	k.	k.	PROPN
ftr-481	99	1	"	"	PUNCT
ftr-481	99	2	'	'	PUNCT
ftr-481	99	3	another	another	DET
ftr-481	99	4	part	part	NOUN
ftr-481	99	5	of	of	ADP
ftr-481	99	6	the	the	DET
ftr-481	99	7	regulation	regulation	NOUN
ftr-481	99	8	provides	provide	VERB
ftr-481	99	9	that	that	SCONJ
ftr-481	99	10	"	"	PUNCT
ftr-481	99	11	[	[	X
ftr-481	99	12	t]he	t]he	ADJ
ftr-481	99	13	commissioner	commissioner	NOUN
ftr-481	99	14	can	can	AUX
ftr-481	99	15	treat	treat	VERB
ftr-481	99	16	a	a	DET
ftr-481	99	17	partnership	partnership	NOUN
ftr-481	99	18	as	as	ADP
ftr-481	99	19	an	an	DET
ftr-481	99	20	aggregate	aggregate	NOUN
ftr-481	99	21	of	of	ADP
ftr-481	99	22	its	its	PRON
ftr-481	99	23	partners	partner	NOUN
ftr-481	99	24	in	in	ADP
ftr-481	99	25	whole	whole	ADJ
ftr-481	99	26	or	or	CCONJ
ftr-481	99	27	in	in	ADP
ftr-481	99	28	part	part	NOUN
ftr-481	99	29	as	as	ADP
ftr-481	99	30	appropriate	appropriate	ADJ
ftr-481	99	31	to	to	PART
ftr-481	99	32	carry	carry	VERB
ftr-481	99	33	out	out	ADP
ftr-481	99	34	the	the	DET
ftr-481	99	35	purpose	purpose	NOUN
ftr-481	99	36	of	of	ADP
ftr-481	99	37	any	any	DET
ftr-481	99	38	provision	provision	NOUN
ftr-481	99	39	of	of	ADP
ftr-481	99	40	the	the	DET
ftr-481	99	41	internal	internal	ADJ
ftr-481	99	42	revenue	revenue	NOUN
ftr-481	99	43	code	code	NOUN
ftr-481	99	44	or	or	CCONJ
ftr-481	99	45	the	the	DET
ftr-481	99	46	regulations	regulation	NOUN
ftr-481	99	47	promulgated	promulgate	VERB
ftr-481	99	48	thereunder	thereunder	ADV
ftr-481	99	49	.	.	PUNCT
ftr-481	100	1	"	"	PUNCT
ftr-481	100	2	"	"	PUNCT
ftr-481	100	3	i	i	PRON
ftr-481	100	4	return	return	VERB
ftr-481	100	5	to	to	ADP
ftr-481	100	6	this	this	DET
ftr-481	100	7	regulation	regulation	NOUN
ftr-481	100	8	later	later	ADV
ftr-481	100	9	.	.	PUNCT
ftr-481	101	1	i	i	PRON
ftr-481	101	2	believe	believe	VERB
ftr-481	101	3	,	,	PUNCT
ftr-481	101	4	however	however	ADV
ftr-481	101	5	,	,	PUNCT
ftr-481	101	6	that	that	SCONJ
ftr-481	101	7	characterizing	characterize	VERB
ftr-481	101	8	the	the	DET
ftr-481	101	9	debate	debate	NOUN
ftr-481	101	10	merely	merely	ADV
ftr-481	101	11	as	as	ADP
ftr-481	101	12	a	a	DET
ftr-481	101	13	tension	tension	NOUN
ftr-481	101	14	between	between	ADP
ftr-481	101	15	a	a	DET
ftr-481	101	16	(	(	PUNCT
ftr-481	101	17	presumably	presumably	ADV
ftr-481	101	18	pro	pro	ADJ
ftr-481	101	19	-	-	ADJ
ftr-481	101	20	taxpayer	taxpayer	ADJ
ftr-481	101	21	)	)	PUNCT
ftr-481	101	22	textualist	textualist	NOUN
ftr-481	101	23	approach	approach	NOUN
ftr-481	101	24	and	and	CCONJ
ftr-481	101	25	a	a	DET
ftr-481	101	26	(	(	PUNCT
ftr-481	101	27	presumably	presumably	ADV
ftr-481	101	28	pro	pro	ADJ
ftr-481	101	29	-	-	ADJ
ftr-481	101	30	irs	irs	ADJ
ftr-481	101	31	)	)	PUNCT
ftr-481	101	32	purposive	purposive	ADJ
ftr-481	101	33	approach	approach	NOUN
ftr-481	101	34	is	be	AUX
ftr-481	101	35	a	a	DET
ftr-481	101	36	simplistic	simplistic	ADJ
ftr-481	101	37	reduction	reduction	NOUN
ftr-481	101	38	of	of	ADP
ftr-481	101	39	the	the	DET
ftr-481	101	40	nuances	nuance	NOUN
ftr-481	101	41	that	that	PRON
ftr-481	101	42	flavor	flavor	VERB
ftr-481	101	43	the	the	DET
ftr-481	101	44	role	role	NOUN
ftr-481	101	45	of	of	ADP
ftr-481	101	46	purpose	purpose	NOUN
ftr-481	101	47	in	in	ADP
ftr-481	101	48	tax	tax	NOUN
ftr-481	101	49	interpretation	interpretation	NOUN
ftr-481	101	50	.	.	PUNCT
ftr-481	102	1	it	it	PRON
ftr-481	102	2	would	would	AUX
ftr-481	102	3	seem	seem	VERB
ftr-481	102	4	that	that	SCONJ
ftr-481	102	5	literal	literal	ADJ
ftr-481	102	6	interpretations	interpretation	NOUN
ftr-481	102	7	conflicting	conflict	VERB
ftr-481	102	8	with	with	ADP
ftr-481	102	9	statutory	statutory	ADJ
ftr-481	102	10	purpose	purpose	NOUN
ftr-481	102	11	would	would	AUX
ftr-481	102	12	benefit	benefit	VERB
ftr-481	102	13	the	the	DET
ftr-481	102	14	government	government	NOUN
ftr-481	102	15	,	,	PUNCT
ftr-481	102	16	on	on	ADP
ftr-481	102	17	average	average	ADJ
ftr-481	102	18	,	,	PUNCT
ftr-481	102	19	about	about	ADV
ftr-481	102	20	as	as	ADV
ftr-481	102	21	often	often	ADV
ftr-481	102	22	as	as	SCONJ
ftr-481	102	23	they	they	PRON
ftr-481	102	24	benefit	benefit	VERB
ftr-481	102	25	taxpayers	taxpayer	NOUN
ftr-481	102	26	.	.	PUNCT
ftr-481	103	1	beyond	beyond	ADP
ftr-481	103	2	that	that	PRON
ftr-481	103	3	,	,	PUNCT
ftr-481	103	4	purpose	purpose	NOUN
ftr-481	103	5	is	be	AUX
ftr-481	103	6	,	,	PUNCT
ftr-481	103	7	in	in	ADP
ftr-481	103	8	my	my	PRON
ftr-481	103	9	opinion	opinion	NOUN
ftr-481	103	10	,	,	PUNCT
ftr-481	103	11	a	a	DET
ftr-481	103	12	vague	vague	ADJ
ftr-481	103	13	umbrella	umbrella	NOUN
ftr-481	103	14	term	term	NOUN
ftr-481	103	15	for	for	ADP
ftr-481	103	16	several	several	ADJ
ftr-481	103	17	distinct	distinct	ADJ
ftr-481	103	18	notions	notion	NOUN
ftr-481	103	19	that	that	SCONJ
ftr-481	103	20	we	we	PRON
ftr-481	103	21	need	need	VERB
ftr-481	103	22	to	to	PART
ftr-481	103	23	tease	tease	VERB
ftr-481	103	24	out	out	ADP
ftr-481	103	25	if	if	SCONJ
ftr-481	103	26	we	we	PRON
ftr-481	103	27	are	be	AUX
ftr-481	103	28	to	to	PART
ftr-481	103	29	think	think	VERB
ftr-481	103	30	more	more	ADV
ftr-481	103	31	precisely	precisely	ADV
ftr-481	103	32	about	about	ADP
ftr-481	103	33	the	the	DET
ftr-481	103	34	appropriate	appropriate	ADJ
ftr-481	103	35	role	role	NOUN
ftr-481	103	36	of	of	ADP
ftr-481	103	37	what	what	PRON
ftr-481	103	38	we	we	PRON
ftr-481	103	39	call	call	VERB
ftr-481	103	40	purpose	purpose	NOUN
ftr-481	103	41	in	in	ADP
ftr-481	103	42	interpreting	interpret	VERB
ftr-481	103	43	the	the	DET
ftr-481	103	44	tax	tax	NOUN
ftr-481	103	45	code	code	NOUN
ftr-481	103	46	.	.	PUNCT
ftr-481	104	1	i	i	PRON
ftr-481	104	2	seek	seek	VERB
ftr-481	104	3	to	to	PART
ftr-481	104	4	do	do	VERB
ftr-481	104	5	that	that	PRON
ftr-481	104	6	here	here	ADV
ftr-481	104	7	using	use	VERB
ftr-481	104	8	cases	case	NOUN
ftr-481	104	9	that	that	SCONJ
ftr-481	104	10	most	most	ADJ
ftr-481	104	11	tax	tax	NOUN
ftr-481	104	12	lawyers	lawyer	NOUN
ftr-481	104	13	are	be	AUX
ftr-481	104	14	familiar	familiar	ADJ
ftr-481	104	15	with	with	ADP
ftr-481	104	16	to	to	PART
ftr-481	104	17	illustrate	illustrate	VERB
ftr-481	104	18	my	my	PRON
ftr-481	104	19	points	point	NOUN
ftr-481	104	20	.	.	PUNCT
ftr-481	105	1	(	(	PUNCT
ftr-481	105	2	for	for	ADP
ftr-481	105	3	the	the	DET
ftr-481	105	4	benefit	benefit	NOUN
ftr-481	105	5	of	of	ADP
ftr-481	105	6	nontax	nontax	NOUN
ftr-481	105	7	lawyers	lawyer	NOUN
ftr-481	105	8	among	among	ADP
ftr-481	105	9	the	the	DET
ftr-481	105	10	readers	reader	NOUN
ftr-481	105	11	,	,	PUNCT
ftr-481	105	12	i	i	PRON
ftr-481	105	13	describe	describe	VERB
ftr-481	105	14	the	the	DET
ftr-481	105	15	cases	case	NOUN
ftr-481	105	16	in	in	ADP
ftr-481	105	17	some	some	DET
ftr-481	105	18	detail	detail	NOUN
ftr-481	105	19	.	.	PUNCT
ftr-481	105	20	)	)	PUNCT
ftr-481	106	1	i	i	PRON
ftr-481	106	2	provide	provide	VERB
ftr-481	106	3	examples	example	NOUN
ftr-481	106	4	that	that	PRON
ftr-481	106	5	i	i	PRON
ftr-481	106	6	think	think	VERB
ftr-481	106	7	demonstrate	demonstrate	VERB
ftr-481	106	8	most	most	ADV
ftr-481	106	9	persuasively	persuasively	ADV
ftr-481	106	10	that	that	SCONJ
ftr-481	106	11	,	,	PUNCT
ftr-481	106	12	at	at	ADP
ftr-481	106	13	least	least	ADJ
ftr-481	106	14	in	in	ADP
ftr-481	106	15	tax	tax	NOUN
ftr-481	106	16	and	and	CCONJ
ftr-481	106	17	i	i	PRON
ftr-481	106	18	think	think	VERB
ftr-481	106	19	in	in	ADP
ftr-481	106	20	all	all	DET
ftr-481	106	21	statutes	statute	NOUN
ftr-481	106	22	,	,	PUNCT
ftr-481	106	23	there	there	PRON
ftr-481	106	24	is	be	VERB
ftr-481	106	25	no	no	DET
ftr-481	106	26	one	one	NUM
ftr-481	106	27	-	-	PUNCT
ftr-481	106	28	size	size	NOUN
ftr-481	106	29	-	-	PUNCT
ftr-481	106	30	fits	fit	VERB
ftr-481	106	31	-	-	PUNCT
ftr-481	106	32	all	all	PRON
ftr-481	106	33	approach	approach	NOUN
ftr-481	106	34	to	to	ADP
ftr-481	106	35	all	all	DET
ftr-481	106	36	statutory	statutory	ADJ
ftr-481	106	37	language	language	NOUN
ftr-481	106	38	in	in	ADP
ftr-481	106	39	every	every	DET
ftr-481	106	40	case	case	NOUN
ftr-481	106	41	.	.	PUNCT
ftr-481	107	1	a	a	DET
ftr-481	107	2	true	true	ADJ
ftr-481	107	3	respect	respect	NOUN
ftr-481	107	4	for	for	ADP
ftr-481	107	5	purpose	purpose	NOUN
ftr-481	107	6	may	may	AUX
ftr-481	107	7	in	in	ADP
ftr-481	107	8	fact	fact	NOUN
ftr-481	107	9	require	require	VERB
ftr-481	107	10	a	a	DET
ftr-481	107	11	textualist	textualist	ADJ
ftr-481	107	12	approach	approach	NOUN
ftr-481	107	13	in	in	ADP
ftr-481	107	14	some	some	DET
ftr-481	107	15	cases	case	NOUN
ftr-481	107	16	,	,	PUNCT
ftr-481	107	17	a	a	DET
ftr-481	107	18	notion	notion	NOUN
ftr-481	107	19	foreign	foreign	ADJ
ftr-481	107	20	to	to	ADP
ftr-481	107	21	most	most	ADJ
ftr-481	107	22	debates	debate	NOUN
ftr-481	107	23	on	on	ADP
ftr-481	107	24	the	the	DET
ftr-481	107	25	topic	topic	NOUN
ftr-481	107	26	,	,	PUNCT
ftr-481	107	27	which	which	PRON
ftr-481	107	28	presume	presume	VERB
ftr-481	107	29	that	that	SCONJ
ftr-481	107	30	a	a	DET
ftr-481	107	31	textualist	textualist	ADJ
ftr-481	107	32	approach	approach	NOUN
ftr-481	107	33	is	be	AUX
ftr-481	107	34	antithetical	antithetical	ADJ
ftr-481	107	35	to	to	ADP
ftr-481	107	36	a	a	DET
ftr-481	107	37	purposive	purposive	ADJ
ftr-481	107	38	approach	approach	NOUN
ftr-481	107	39	.	.	PUNCT
ftr-481	108	1	a	a	DET
ftr-481	108	2	true	true	ADJ
ftr-481	108	3	respect	respect	NOUN
ftr-481	108	4	for	for	ADP
ftr-481	108	5	purpose	purpose	NOUN
ftr-481	108	6	may	may	AUX
ftr-481	108	7	demand	demand	VERB
ftr-481	108	8	a	a	DET
ftr-481	108	9	nonliteral	nonliteral	ADJ
ftr-481	108	10	approach	approach	NOUN
ftr-481	108	11	in	in	ADP
ftr-481	108	12	other	other	ADJ
ftr-481	108	13	cases	case	NOUN
ftr-481	108	14	.	.	PUNCT
ftr-481	109	1	a	a	DET
ftr-481	109	2	broad	broad	ADJ
ftr-481	109	3	understanding	understanding	NOUN
ftr-481	109	4	of	of	ADP
ftr-481	109	5	purpose	purpose	NOUN
ftr-481	109	6	should	should	AUX
ftr-481	109	7	inform	inform	VERB
ftr-481	109	8	a	a	DET
ftr-481	109	9	third	third	ADJ
ftr-481	109	10	class	class	NOUN
ftr-481	109	11	of	of	ADP
ftr-481	109	12	cases	case	NOUN
ftr-481	109	13	that	that	PRON
ftr-481	109	14	do	do	AUX
ftr-481	109	15	n't	not	PART
ftr-481	109	16	involve	involve	VERB
ftr-481	109	17	a	a	DET
ftr-481	109	18	choice	choice	NOUN
ftr-481	109	19	between	between	ADP
ftr-481	109	20	a	a	DET
ftr-481	109	21	literal	literal	ADJ
ftr-481	109	22	or	or	CCONJ
ftr-481	109	23	nonliteral	nonliteral	ADJ
ftr-481	109	24	reading	reading	NOUN
ftr-481	109	25	of	of	ADP
ftr-481	109	26	particular	particular	ADJ
ftr-481	109	27	words	word	NOUN
ftr-481	109	28	.	.	PUNCT
ftr-481	110	1	this	this	DET
ftr-481	110	2	third	third	ADJ
ftr-481	110	3	class	class	NOUN
ftr-481	110	4	of	of	ADP
ftr-481	110	5	cases	case	NOUN
ftr-481	110	6	,	,	PUNCT
ftr-481	110	7	where	where	SCONJ
ftr-481	110	8	language	language	NOUN
ftr-481	110	9	can	can	AUX
ftr-481	110	10	be	be	AUX
ftr-481	110	11	informed	inform	VERB
ftr-481	110	12	by	by	ADP
ftr-481	110	13	purpose	purpose	NOUN
ftr-481	110	14	to	to	PART
ftr-481	110	15	reach	reach	VERB
ftr-481	110	16	results	result	NOUN
ftr-481	110	17	not	not	PART
ftr-481	110	18	inconsistent	inconsistent	ADJ
ftr-481	110	19	with	with	ADP
ftr-481	110	20	the	the	DET
ftr-481	110	21	statutory	statutory	ADJ
ftr-481	110	22	text	text	NOUN
ftr-481	110	23	,	,	PUNCT
ftr-481	110	24	is	be	AUX
ftr-481	110	25	often	often	ADV
ftr-481	110	26	ignored	ignore	VERB
ftr-481	110	27	in	in	ADP
ftr-481	110	28	the	the	DET
ftr-481	110	29	literature	literature	NOUN
ftr-481	110	30	,	,	PUNCT
ftr-481	110	31	which	which	PRON
ftr-481	110	32	focuses	focus	VERB
ftr-481	110	33	most	most	ADV
ftr-481	110	34	heavily	heavily	ADV
ftr-481	110	35	on	on	ADP
ftr-481	110	36	instances	instance	NOUN
ftr-481	110	37	where	where	SCONJ
ftr-481	110	38	language	language	NOUN
ftr-481	110	39	must	must	AUX
ftr-481	110	40	either	either	CCONJ
ftr-481	110	41	be	be	AUX
ftr-481	110	42	construed	construe	VERB
ftr-481	110	43	literally	literally	ADV
ftr-481	110	44	or	or	CCONJ
ftr-481	110	45	abandoned	abandon	VERB
ftr-481	110	46	.	.	PUNCT
ftr-481	111	1	a	a	DET
ftr-481	111	2	fourth	fourth	ADJ
ftr-481	111	3	class	class	NOUN
ftr-481	111	4	of	of	ADP
ftr-481	111	5	cases	case	NOUN
ftr-481	111	6	deals	deal	VERB
ftr-481	111	7	with	with	ADP
ftr-481	111	8	,	,	PUNCT
ftr-481	111	9	in	in	ADP
ftr-481	111	10	essence	essence	NOUN
ftr-481	111	11	,	,	PUNCT
ftr-481	111	12	the	the	DET
ftr-481	111	13	absence	absence	NOUN
ftr-481	111	14	of	of	ADP
ftr-481	111	15	statutory	statutory	ADJ
ftr-481	111	16	language	language	NOUN
ftr-481	111	17	-	-	PUNCT
ftr-481	111	18	cases	case	NOUN
ftr-481	111	19	9	9	NUM
ftr-481	111	20	.	.	PUNCT
ftr-481	112	1	see	see	VERB
ftr-481	112	2	infra	infra	NOUN
ftr-481	112	3	note	note	VERB
ftr-481	112	4	60	60	NUM
ftr-481	112	5	and	and	CCONJ
ftr-481	112	6	accompanying	accompany	VERB
ftr-481	112	7	text	text	NOUN
ftr-481	112	8	(	(	PUNCT
ftr-481	112	9	citing	cite	VERB
ftr-481	112	10	sources	source	NOUN
ftr-481	112	11	discussing	discuss	VERB
ftr-481	112	12	the	the	DET
ftr-481	112	13	controversy	controversy	NOUN
ftr-481	112	14	)	)	PUNCT
ftr-481	112	15	.	.	PUNCT
ftr-481	113	1	10	10	NUM
ftr-481	113	2	.	.	PUNCT
ftr-481	113	3	regs	regs	PROPN
ftr-481	113	4	.	.	PUNCT
ftr-481	114	1	§	§	PROPN
ftr-481	114	2	1.701	1.701	NUM
ftr-481	114	3	-	-	SYM
ftr-481	114	4	2(b	2(b	NUM
ftr-481	114	5	)	)	PUNCT
ftr-481	114	6	.	.	PUNCT
ftr-481	115	1	11	11	NUM
ftr-481	115	2	.	.	PUNCT
ftr-481	115	3	regs	reg	NOUN
ftr-481	115	4	.	.	PUNCT
ftr-481	116	1	§	§	PROPN
ftr-481	116	2	1.701	1.701	NUM
ftr-481	116	3	-	-	SYM
ftr-481	116	4	2(e)(1	2(e)(1	NUM
ftr-481	116	5	)	)	PUNCT
ftr-481	116	6	.	.	PUNCT
ftr-481	117	1	[	[	X
ftr-481	117	2	vol	vol	NOUN
ftr-481	117	3	2:8	2:8	NUM
ftr-481	117	4	interpreting	interpreting	NOUN
ftr-481	117	5	tax	tax	NOUN
ftr-481	117	6	legislation	legislation	NOUN
ftr-481	117	7	:	:	PUNCT
ftr-481	117	8	the	the	DET
ftr-481	117	9	role	role	NOUN
ftr-481	117	10	of	of	ADP
ftr-481	117	11	purpose	purpose	NOUN
ftr-481	117	12	in	in	ADP
ftr-481	117	13	which	which	PRON
ftr-481	117	14	there	there	PRON
ftr-481	117	15	is	be	VERB
ftr-481	117	16	no	no	DET
ftr-481	117	17	dispute	dispute	NOUN
ftr-481	117	18	regarding	regard	VERB
ftr-481	117	19	the	the	DET
ftr-481	117	20	language	language	NOUN
ftr-481	117	21	of	of	ADP
ftr-481	117	22	the	the	DET
ftr-481	117	23	code	code	NOUN
ftr-481	117	24	and	and	CCONJ
ftr-481	117	25	in	in	ADP
ftr-481	117	26	which	which	PRON
ftr-481	117	27	the	the	DET
ftr-481	117	28	transaction	transaction	NOUN
ftr-481	117	29	at	at	ADP
ftr-481	117	30	issue	issue	NOUN
ftr-481	117	31	literally	literally	ADV
ftr-481	117	32	fits	fit	VERB
ftr-481	117	33	within	within	ADP
ftr-481	117	34	the	the	DET
ftr-481	117	35	language	language	NOUN
ftr-481	117	36	,	,	PUNCT
ftr-481	117	37	but	but	CCONJ
ftr-481	117	38	the	the	DET
ftr-481	117	39	transaction	transaction	NOUN
ftr-481	117	40	may	may	AUX
ftr-481	117	41	yet	yet	ADV
ftr-481	117	42	not	not	PART
ftr-481	117	43	fit	fit	VERB
ftr-481	117	44	within	within	ADP
ftr-481	117	45	the	the	DET
ftr-481	117	46	purpose	purpose	NOUN
ftr-481	117	47	of	of	ADP
ftr-481	117	48	the	the	DET
ftr-481	117	49	provision	provision	NOUN
ftr-481	117	50	.	.	PUNCT
ftr-481	118	1	these	these	DET
ftr-481	118	2	cases	case	NOUN
ftr-481	118	3	often	often	ADV
ftr-481	118	4	implicate	implicate	VERB
ftr-481	118	5	common	common	ADJ
ftr-481	118	6	law	law	NOUN
ftr-481	118	7	rules	rule	NOUN
ftr-481	118	8	in	in	ADP
ftr-481	118	9	tax	tax	NOUN
ftr-481	118	10	,	,	PUNCT
ftr-481	118	11	such	such	ADJ
ftr-481	118	12	as	as	ADP
ftr-481	118	13	the	the	DET
ftr-481	118	14	substance	substance	NOUN
ftr-481	118	15	-	-	PUNCT
ftr-481	118	16	over	over	ADP
ftr-481	118	17	-	-	PUNCT
ftr-481	118	18	form	form	NOUN
ftr-481	118	19	doctrine	doctrine	NOUN
ftr-481	118	20	.	.	PUNCT
ftr-481	119	1	finally	finally	ADV
ftr-481	119	2	,	,	PUNCT
ftr-481	119	3	considering	consider	VERB
ftr-481	119	4	instances	instance	NOUN
ftr-481	119	5	of	of	ADP
ftr-481	119	6	either	either	CCONJ
ftr-481	119	7	an	an	DET
ftr-481	119	8	evolving	evolve	VERB
ftr-481	119	9	purpose	purpose	NOUN
ftr-481	119	10	or	or	CCONJ
ftr-481	119	11	an	an	DET
ftr-481	119	12	apparent	apparent	ADJ
ftr-481	119	13	absence	absence	NOUN
ftr-481	119	14	of	of	ADP
ftr-481	119	15	purpose	purpose	NOUN
ftr-481	119	16	provides	provide	VERB
ftr-481	119	17	us	we	PRON
ftr-481	119	18	with	with	ADP
ftr-481	119	19	a	a	DET
ftr-481	119	20	fuller	full	ADJ
ftr-481	119	21	understanding	understanding	NOUN
ftr-481	119	22	of	of	ADP
ftr-481	119	23	the	the	DET
ftr-481	119	24	role	role	NOUN
ftr-481	119	25	of	of	ADP
ftr-481	119	26	purpose	purpose	NOUN
ftr-481	119	27	in	in	ADP
ftr-481	119	28	interpreting	interpret	VERB
ftr-481	119	29	legislation	legislation	NOUN
ftr-481	119	30	in	in	ADP
ftr-481	119	31	general	general	ADJ
ftr-481	119	32	and	and	CCONJ
ftr-481	119	33	tax	tax	NOUN
ftr-481	119	34	legislation	legislation	NOUN
ftr-481	119	35	in	in	ADP
ftr-481	119	36	particular	particular	ADJ
ftr-481	119	37	.	.	PUNCT
ftr-481	120	1	a.	a.	NOUN
ftr-481	120	2	structure	structure	NOUN
ftr-481	120	3	as	as	ADP
ftr-481	120	4	purpose	purpose	NOUN
ftr-481	120	5	first	first	ADJ
ftr-481	120	6	-	-	PUNCT
ftr-481	120	7	and	and	CCONJ
ftr-481	120	8	very	very	ADV
ftr-481	120	9	fundamental	fundamental	ADJ
ftr-481	120	10	-	-	PUNCT
ftr-481	120	11	point	point	NOUN
ftr-481	120	12	:	:	PUNCT
ftr-481	120	13	one	one	NUM
ftr-481	120	14	component	component	NOUN
ftr-481	120	15	of	of	ADP
ftr-481	120	16	statutory	statutory	ADJ
ftr-481	120	17	purpose	purpose	NOUN
ftr-481	120	18	in	in	ADP
ftr-481	120	19	the	the	DET
ftr-481	120	20	income	income	NOUN
ftr-481	120	21	tax	tax	NOUN
ftr-481	120	22	is	be	AUX
ftr-481	120	23	the	the	DET
ftr-481	120	24	fundamental	fundamental	ADJ
ftr-481	120	25	structure	structure	NOUN
ftr-481	120	26	underlying	underlie	VERB
ftr-481	120	27	the	the	DET
ftr-481	120	28	income	income	NOUN
ftr-481	120	29	tax	tax	NOUN
ftr-481	120	30	.	.	PUNCT
ftr-481	121	1	by	by	ADP
ftr-481	121	2	"	"	PUNCT
ftr-481	121	3	structure	structure	NOUN
ftr-481	121	4	,	,	PUNCT
ftr-481	121	5	"	"	PUNCT
ftr-481	121	6	i	i	PRON
ftr-481	121	7	mean	mean	VERB
ftr-481	121	8	the	the	DET
ftr-481	121	9	theoretical	theoretical	ADJ
ftr-481	121	10	construct	construct	NOUN
ftr-481	121	11	that	that	PRON
ftr-481	121	12	overarches	overarch	VERB
ftr-481	121	13	the	the	DET
ftr-481	121	14	sum	sum	NOUN
ftr-481	121	15	total	total	NOUN
ftr-481	121	16	of	of	ADP
ftr-481	121	17	the	the	DET
ftr-481	121	18	entire	entire	ADJ
ftr-481	121	19	internal	internal	ADJ
ftr-481	121	20	revenue	revenue	NOUN
ftr-481	121	21	code	code	NOUN
ftr-481	121	22	and	and	CCONJ
ftr-481	121	23	is	be	AUX
ftr-481	121	24	intended	intend	VERB
ftr-481	121	25	to	to	PART
ftr-481	121	26	be	be	AUX
ftr-481	121	27	captured	capture	VERB
ftr-481	121	28	by	by	ADP
ftr-481	121	29	it	it	PRON
ftr-481	121	30	.	.	PUNCT
ftr-481	122	1	it	it	PRON
ftr-481	122	2	includes	include	VERB
ftr-481	122	3	such	such	ADJ
ftr-481	122	4	ideas	idea	NOUN
ftr-481	122	5	as	as	SCONJ
ftr-481	122	6	the	the	DET
ftr-481	122	7	same	same	ADJ
ftr-481	122	8	dollars	dollar	NOUN
ftr-481	122	9	should	should	AUX
ftr-481	122	10	not	not	PART
ftr-481	122	11	be	be	AUX
ftr-481	122	12	taxed	tax	VERB
ftr-481	122	13	to	to	ADP
ftr-481	122	14	the	the	DET
ftr-481	122	15	same	same	ADJ
ftr-481	122	16	person	person	NOUN
ftr-481	122	17	more	more	ADJ
ftr-481	122	18	than	than	ADP
ftr-481	122	19	once	once	ADV
ftr-481	122	20	or	or	CCONJ
ftr-481	122	21	deducted	deduct	VERB
ftr-481	122	22	by	by	ADP
ftr-481	122	23	the	the	DET
ftr-481	122	24	same	same	ADJ
ftr-481	122	25	person	person	NOUN
ftr-481	122	26	more	more	ADJ
ftr-481	122	27	than	than	ADP
ftr-481	122	28	once	once	ADV
ftr-481	122	29	.	.	PUNCT
ftr-481	123	1	it	it	PRON
ftr-481	123	2	includes	include	VERB
ftr-481	123	3	the	the	DET
ftr-481	123	4	notion	notion	NOUN
ftr-481	123	5	that	that	SCONJ
ftr-481	123	6	what	what	PRON
ftr-481	123	7	we	we	PRON
ftr-481	123	8	are	be	AUX
ftr-481	123	9	trying	try	VERB
ftr-481	123	10	to	to	PART
ftr-481	123	11	reach	reach	VERB
ftr-481	123	12	under	under	ADP
ftr-481	123	13	an	an	DET
ftr-481	123	14	income	income	NOUN
ftr-481	123	15	tax	tax	NOUN
ftr-481	123	16	is	be	AUX
ftr-481	123	17	,	,	PUNCT
ftr-481	123	18	essentially	essentially	ADV
ftr-481	123	19	,	,	PUNCT
ftr-481	123	20	consumption	consumption	NOUN
ftr-481	123	21	and	and	CCONJ
ftr-481	123	22	net	net	ADJ
ftr-481	123	23	increases	increase	NOUN
ftr-481	123	24	in	in	ADP
ftr-481	123	25	wealth	wealth	NOUN
ftr-481	123	26	.	.	PUNCT
ftr-481	124	1	it	it	PRON
ftr-481	124	2	also	also	ADV
ftr-481	124	3	encompasses	encompass	VERB
ftr-481	124	4	such	such	ADJ
ftr-481	124	5	constraints	constraint	NOUN
ftr-481	124	6	as	as	ADP
ftr-481	124	7	the	the	DET
ftr-481	124	8	distinction	distinction	NOUN
ftr-481	124	9	between	between	ADP
ftr-481	124	10	ordinary	ordinary	ADJ
ftr-481	124	11	income	income	NOUN
ftr-481	124	12	and	and	CCONJ
ftr-481	124	13	capital	capital	NOUN
ftr-481	124	14	gain	gain	NOUN
ftr-481	124	15	and	and	CCONJ
ftr-481	124	16	the	the	DET
ftr-481	124	17	realization	realization	NOUN
ftr-481	124	18	requirement	requirement	NOUN
ftr-481	124	19	.	.	PUNCT
ftr-481	125	1	this	this	DET
ftr-481	125	2	component	component	NOUN
ftr-481	125	3	of	of	ADP
ftr-481	125	4	purpose	purpose	NOUN
ftr-481	125	5	is	be	AUX
ftr-481	125	6	perhaps	perhaps	ADV
ftr-481	125	7	unique	unique	ADJ
ftr-481	125	8	to	to	ADP
ftr-481	125	9	the	the	DET
ftr-481	125	10	income	income	NOUN
ftr-481	125	11	tax	tax	NOUN
ftr-481	125	12	,	,	PUNCT
ftr-481	125	13	as	as	SCONJ
ftr-481	125	14	i	i	PRON
ftr-481	125	15	sought	seek	VERB
ftr-481	125	16	to	to	PART
ftr-481	125	17	demonstrate	demonstrate	VERB
ftr-481	125	18	in	in	ADP
ftr-481	125	19	an	an	DET
ftr-481	125	20	earlier	early	ADJ
ftr-481	125	21	article	article	NOUN
ftr-481	125	22	.	.	PUNCT
ftr-481	126	1	,2	,2	PUNCT
ftr-481	126	2	pure	pure	ADJ
ftr-481	126	3	social	social	ADJ
ftr-481	126	4	policy	policy	NOUN
ftr-481	126	5	legislation	legislation	NOUN
ftr-481	126	6	(	(	PUNCT
ftr-481	126	7	including	include	VERB
ftr-481	126	8	those	those	DET
ftr-481	126	9	components	component	NOUN
ftr-481	126	10	of	of	ADP
ftr-481	126	11	the	the	DET
ftr-481	126	12	income	income	NOUN
ftr-481	126	13	tax	tax	NOUN
ftr-481	126	14	that	that	PRON
ftr-481	126	15	are	be	AUX
ftr-481	126	16	not	not	PART
ftr-481	126	17	fundamental	fundamental	ADJ
ftr-481	126	18	to	to	ADP
ftr-481	126	19	structure	structure	NOUN
ftr-481	126	20	,	,	PUNCT
ftr-481	126	21	discussed	discuss	VERB
ftr-481	126	22	below	below	ADV
ftr-481	126	23	in	in	ADP
ftr-481	126	24	part	part	NOUN
ftr-481	126	25	b	b	NOUN
ftr-481	126	26	)	)	PUNCT
ftr-481	126	27	may	may	AUX
ftr-481	126	28	be	be	AUX
ftr-481	126	29	more	more	ADV
ftr-481	126	30	legitimately	legitimately	ADV
ftr-481	126	31	subject	subject	ADJ
ftr-481	126	32	to	to	ADP
ftr-481	126	33	the	the	DET
ftr-481	126	34	critique	critique	NOUN
ftr-481	126	35	of	of	ADP
ftr-481	126	36	the	the	DET
ftr-481	126	37	public	public	ADJ
ftr-481	126	38	choice	choice	NOUN
ftr-481	126	39	theorists	theorist	NOUN
ftr-481	126	40	.	.	PUNCT
ftr-481	127	1	but	but	CCONJ
ftr-481	127	2	the	the	DET
ftr-481	127	3	fundamental	fundamental	ADJ
ftr-481	127	4	structure	structure	NOUN
ftr-481	127	5	of	of	ADP
ftr-481	127	6	the	the	DET
ftr-481	127	7	income	income	NOUN
ftr-481	127	8	tax	tax	NOUN
ftr-481	127	9	(	(	PUNCT
ftr-481	127	10	though	though	SCONJ
ftr-481	127	11	it	it	PRON
ftr-481	127	12	surely	surely	ADV
ftr-481	127	13	is	be	AUX
ftr-481	127	14	premised	premise	VERB
ftr-481	127	15	on	on	ADP
ftr-481	127	16	prior	prior	ADJ
ftr-481	127	17	social	social	ADJ
ftr-481	127	18	choices	choice	NOUN
ftr-481	127	19	regarding	regard	VERB
ftr-481	127	20	the	the	DET
ftr-481	127	21	best	good	ADJ
ftr-481	127	22	way	way	NOUN
ftr-481	127	23	to	to	PART
ftr-481	127	24	finance	finance	VERB
ftr-481	127	25	government	government	NOUN
ftr-481	127	26	)	)	PUNCT
ftr-481	127	27	is	be	AUX
ftr-481	127	28	a	a	DET
ftr-481	127	29	larger	large	ADJ
ftr-481	127	30	constraint	constraint	NOUN
ftr-481	127	31	,	,	PUNCT
ftr-481	127	32	a	a	DET
ftr-481	127	33	larger	large	ADJ
ftr-481	127	34	purpose	purpose	NOUN
ftr-481	127	35	,	,	PUNCT
ftr-481	127	36	that	that	PRON
ftr-481	127	37	must	must	AUX
ftr-481	127	38	inform	inform	VERB
ftr-481	127	39	interpretation	interpretation	NOUN
ftr-481	127	40	of	of	ADP
ftr-481	127	41	those	those	DET
ftr-481	127	42	provisions	provision	NOUN
ftr-481	127	43	that	that	PRON
ftr-481	127	44	implicate	implicate	VERB
ftr-481	127	45	it	it	PRON
ftr-481	127	46	.	.	PUNCT
ftr-481	128	1	code	code	NOUN
ftr-481	128	2	provisions	provision	NOUN
ftr-481	128	3	ought	ought	AUX
ftr-481	128	4	to	to	PART
ftr-481	128	5	be	be	AUX
ftr-481	128	6	construed	construe	VERB
ftr-481	128	7	so	so	ADV
ftr-481	128	8	as	as	SCONJ
ftr-481	128	9	not	not	PART
ftr-481	128	10	to	to	PART
ftr-481	128	11	damage	damage	VERB
ftr-481	128	12	this	this	DET
ftr-481	128	13	fundamental	fundamental	ADJ
ftr-481	128	14	structure	structure	NOUN
ftr-481	128	15	,	,	PUNCT
ftr-481	128	16	even	even	ADV
ftr-481	128	17	if	if	SCONJ
ftr-481	128	18	doing	do	VERB
ftr-481	128	19	so	so	ADV
ftr-481	128	20	requires	require	VERB
ftr-481	128	21	that	that	SCONJ
ftr-481	128	22	a	a	DET
ftr-481	128	23	statutory	statutory	ADJ
ftr-481	128	24	term	term	NOUN
ftr-481	128	25	be	be	AUX
ftr-481	128	26	construed	construe	VERB
ftr-481	128	27	in	in	ADP
ftr-481	128	28	a	a	DET
ftr-481	128	29	nonliteral	nonliteral	ADJ
ftr-481	128	30	(	(	PUNCT
ftr-481	128	31	nontextual	nontextual	ADJ
ftr-481	128	32	)	)	PUNCT
ftr-481	128	33	fashion	fashion	NOUN
ftr-481	128	34	.	.	PUNCT
ftr-481	129	1	recall	recall	PROPN
ftr-481	129	2	helvering	helvere	VERB
ftr-481	129	3	v.	v.	ADP
ftr-481	129	4	owens	owens	PROPN
ftr-481	129	5	,	,	PUNCT
ftr-481	129	6	3	3	NUM
ftr-481	129	7	where	where	SCONJ
ftr-481	129	8	the	the	DET
ftr-481	129	9	taxpayer	taxpayer	NOUN
ftr-481	129	10	's	's	PART
ftr-481	129	11	personal	personal	ADJ
ftr-481	129	12	-	-	PUNCT
ftr-481	129	13	use	use	NOUN
ftr-481	129	14	automobile	automobile	NOUN
ftr-481	129	15	was	be	AUX
ftr-481	129	16	damaged	damage	VERB
ftr-481	129	17	in	in	ADP
ftr-481	129	18	a	a	DET
ftr-481	129	19	fenderbender	fenderbender	NOUN
ftr-481	129	20	,	,	PUNCT
ftr-481	129	21	reducing	reduce	VERB
ftr-481	129	22	its	its	PRON
ftr-481	129	23	value	value	NOUN
ftr-481	129	24	from	from	ADP
ftr-481	129	25	$	$	SYM
ftr-481	129	26	225	225	NUM
ftr-481	129	27	to	to	PART
ftr-481	129	28	$	$	SYM
ftr-481	129	29	190	190	NUM
ftr-481	129	30	.	.	PUNCT
ftr-481	130	1	the	the	DET
ftr-481	130	2	irs	irs	PROPN
ftr-481	130	3	sought	seek	VERB
ftr-481	130	4	to	to	PART
ftr-481	130	5	limit	limit	VERB
ftr-481	130	6	the	the	DET
ftr-481	130	7	taxpayer	taxpayer	NOUN
ftr-481	130	8	's	's	PART
ftr-481	130	9	deduction	deduction	NOUN
ftr-481	130	10	for	for	ADP
ftr-481	130	11	the	the	DET
ftr-481	130	12	casualty	casualty	NOUN
ftr-481	130	13	to	to	ADP
ftr-481	130	14	the	the	DET
ftr-481	130	15	$	$	SYM
ftr-481	130	16	35	35	NUM
ftr-481	130	17	loss	loss	NOUN
ftr-481	130	18	in	in	ADP
ftr-481	130	19	value	value	NOUN
ftr-481	130	20	attributable	attributable	ADJ
ftr-481	130	21	to	to	ADP
ftr-481	130	22	the	the	DET
ftr-481	130	23	casualty	casualty	NOUN
ftr-481	130	24	.	.	PUNCT
ftr-481	131	1	the	the	DET
ftr-481	131	2	taxpayer	taxpayer	NOUN
ftr-481	131	3	pointed	point	VERB
ftr-481	131	4	to	to	ADP
ftr-481	131	5	what	what	PRON
ftr-481	131	6	is	be	AUX
ftr-481	131	7	now	now	ADV
ftr-481	131	8	section	section	NOUN
ftr-481	131	9	165(b	165(b	PROPN
ftr-481	131	10	)	)	PUNCT
ftr-481	131	11	,	,	PUNCT
ftr-481	131	12	which	which	PRON
ftr-481	131	13	provides	provide	VERB
ftr-481	131	14	that	that	SCONJ
ftr-481	131	15	the	the	DET
ftr-481	131	16	amount	amount	NOUN
ftr-481	131	17	of	of	ADP
ftr-481	131	18	the	the	DET
ftr-481	131	19	loss	loss	NOUN
ftr-481	131	20	deduction	deduction	NOUN
ftr-481	131	21	is	be	AUX
ftr-481	131	22	calculated	calculate	VERB
ftr-481	131	23	using	use	VERB
ftr-481	131	24	"	"	PUNCT
ftr-481	131	25	the	the	DET
ftr-481	131	26	adjusted	adjusted	ADJ
ftr-481	131	27	basis	basis	NOUN
ftr-481	131	28	provided	provide	VERB
ftr-481	131	29	in	in	ADP
ftr-481	131	30	section	section	NOUN
ftr-481	131	31	1011	1011	NUM
ftr-481	131	32	for	for	ADP
ftr-481	131	33	determining	determine	VERB
ftr-481	131	34	the	the	DET
ftr-481	131	35	loss	loss	NOUN
ftr-481	131	36	from	from	ADP
ftr-481	131	37	the	the	DET
ftr-481	131	38	sale	sale	NOUN
ftr-481	131	39	or	or	CCONJ
ftr-481	131	40	other	other	ADJ
ftr-481	131	41	disposition	disposition	NOUN
ftr-481	131	42	of	of	ADP
ftr-481	131	43	property	property	NOUN
ftr-481	131	44	,	,	PUNCT
ftr-481	131	45	"	"	PUNCT
ftr-481	131	46	and	and	CCONJ
ftr-481	131	47	argued	argue	VERB
ftr-481	131	48	that	that	SCONJ
ftr-481	131	49	a	a	DET
ftr-481	131	50	literal	literal	ADJ
ftr-481	131	51	reading	reading	NOUN
ftr-481	131	52	of	of	ADP
ftr-481	131	53	that	that	DET
ftr-481	131	54	12	12	NUM
ftr-481	131	55	.	.	PUNCT
ftr-481	132	1	geier	geier	NOUN
ftr-481	132	2	,	,	PUNCT
ftr-481	132	3	supra	supra	PROPN
ftr-481	132	4	note	note	NOUN
ftr-481	132	5	4	4	NUM
ftr-481	132	6	.	.	NOUN
ftr-481	132	7	13	13	NUM
ftr-481	132	8	.	.	X
ftr-481	133	1	305	305	NUM
ftr-481	133	2	u.s	u.s	PROPN
ftr-481	133	3	.	.	PROPN
ftr-481	133	4	468	468	NUM
ftr-481	133	5	(	(	PUNCT
ftr-481	133	6	1939	1939	NUM
ftr-481	133	7	)	)	PUNCT
ftr-481	133	8	.	.	PUNCT
ftr-481	133	9	19951	19951	NUM
ftr-481	133	10	florida	florida	PROPN
ftr-481	133	11	tax	tax	NOUN
ftr-481	133	12	review	review	NOUN
ftr-481	133	13	provision	provision	NOUN
ftr-481	133	14	permitted	permit	VERB
ftr-481	133	15	deduction	deduction	NOUN
ftr-481	133	16	of	of	ADP
ftr-481	133	17	his	his	PRON
ftr-481	133	18	original	original	ADJ
ftr-481	133	19	cost	cost	NOUN
ftr-481	133	20	basis	basis	NOUN
ftr-481	133	21	of	of	ADP
ftr-481	133	22	$	$	SYM
ftr-481	133	23	1,825	1,825	NUM
ftr-481	133	24	,	,	PUNCT
ftr-481	133	25	less	less	ADJ
ftr-481	133	26	the	the	DET
ftr-481	133	27	$	$	SYM
ftr-481	133	28	190	190	NUM
ftr-481	133	29	value	value	NOUN
ftr-481	133	30	of	of	ADP
ftr-481	133	31	the	the	DET
ftr-481	133	32	car	car	NOUN
ftr-481	133	33	after	after	ADP
ftr-481	133	34	the	the	DET
ftr-481	133	35	collision	collision	NOUN
ftr-481	133	36	.	.	PUNCT
ftr-481	134	1	the	the	DET
ftr-481	134	2	supreme	supreme	PROPN
ftr-481	134	3	court	court	PROPN
ftr-481	134	4	agreed	agree	VERB
ftr-481	134	5	with	with	ADP
ftr-481	134	6	the	the	DET
ftr-481	134	7	irs	irs	PROPN
ftr-481	134	8	,	,	PUNCT
ftr-481	134	9	a	a	DET
ftr-481	134	10	result	result	NOUN
ftr-481	134	11	now	now	ADV
ftr-481	134	12	found	find	VERB
ftr-481	134	13	in	in	ADP
ftr-481	134	14	the	the	DET
ftr-481	134	15	regulations	regulation	NOUN
ftr-481	134	16	.	.	PUNCT
ftr-481	135	1	4	4	NUM
ftr-481	135	2	that	that	DET
ftr-481	135	3	result	result	NOUN
ftr-481	135	4	is	be	AUX
ftr-481	135	5	correct	correct	ADJ
ftr-481	135	6	if	if	SCONJ
ftr-481	135	7	it	it	PRON
ftr-481	135	8	is	be	AUX
ftr-481	135	9	permissible	permissible	ADJ
ftr-481	135	10	to	to	PART
ftr-481	135	11	look	look	VERB
ftr-481	135	12	to	to	ADP
ftr-481	135	13	the	the	DET
ftr-481	135	14	fundamental	fundamental	ADJ
ftr-481	135	15	structure	structure	NOUN
ftr-481	135	16	of	of	ADP
ftr-481	135	17	the	the	DET
ftr-481	135	18	code	code	NOUN
ftr-481	135	19	in	in	ADP
ftr-481	135	20	determining	determine	VERB
ftr-481	135	21	the	the	DET
ftr-481	135	22	outcome	outcome	NOUN
ftr-481	135	23	.	.	PUNCT
ftr-481	136	1	the	the	DET
ftr-481	136	2	diminution	diminution	NOUN
ftr-481	136	3	of	of	ADP
ftr-481	136	4	the	the	DET
ftr-481	136	5	car	car	NOUN
ftr-481	136	6	's	's	PART
ftr-481	136	7	value	value	NOUN
ftr-481	136	8	before	before	SCONJ
ftr-481	136	9	the	the	DET
ftr-481	136	10	collision	collision	NOUN
ftr-481	136	11	was	be	AUX
ftr-481	136	12	nondeductible	nondeductible	ADJ
ftr-481	136	13	personal	personal	ADJ
ftr-481	136	14	consumption	consumption	NOUN
ftr-481	136	15	that	that	PRON
ftr-481	136	16	could	could	AUX
ftr-481	136	17	not	not	PART
ftr-481	136	18	be	be	AUX
ftr-481	136	19	deducted	deduct	VERB
ftr-481	136	20	without	without	ADP
ftr-481	136	21	fundamental	fundamental	ADJ
ftr-481	136	22	damage	damage	NOUN
ftr-481	136	23	to	to	ADP
ftr-481	136	24	the	the	DET
ftr-481	136	25	structure	structure	NOUN
ftr-481	136	26	of	of	ADP
ftr-481	136	27	the	the	DET
ftr-481	136	28	income	income	NOUN
ftr-481	136	29	tax	tax	NOUN
ftr-481	136	30	.	.	PUNCT
ftr-481	137	1	one	one	NUM
ftr-481	137	2	way	way	NOUN
ftr-481	137	3	to	to	PART
ftr-481	137	4	read	read	VERB
ftr-481	137	5	owens	owens	PROPN
ftr-481	137	6	is	be	AUX
ftr-481	137	7	that	that	SCONJ
ftr-481	137	8	the	the	DET
ftr-481	137	9	court	court	NOUN
ftr-481	137	10	,	,	PUNCT
ftr-481	137	11	in	in	ADP
ftr-481	137	12	effect	effect	NOUN
ftr-481	137	13	,	,	PUNCT
ftr-481	137	14	though	though	SCONJ
ftr-481	137	15	not	not	PART
ftr-481	137	16	expressly	expressly	ADV
ftr-481	137	17	,	,	PUNCT
ftr-481	137	18	held	hold	VERB
ftr-481	137	19	that	that	SCONJ
ftr-481	137	20	the	the	DET
ftr-481	137	21	adjusted	adjusted	ADJ
ftr-481	137	22	basis	basis	NOUN
ftr-481	137	23	of	of	ADP
ftr-481	137	24	the	the	DET
ftr-481	137	25	car	car	NOUN
ftr-481	137	26	had	have	VERB
ftr-481	137	27	to	to	PART
ftr-481	137	28	be	be	AUX
ftr-481	137	29	reduced	reduce	VERB
ftr-481	137	30	by	by	ADP
ftr-481	137	31	the	the	DET
ftr-481	137	32	nondeductible	nondeductible	ADJ
ftr-481	137	33	personal	personal	ADJ
ftr-481	137	34	-	-	PUNCT
ftr-481	137	35	consumption	consumption	NOUN
ftr-481	137	36	loss	loss	NOUN
ftr-481	137	37	for	for	ADP
ftr-481	137	38	purposes	purpose	NOUN
ftr-481	137	39	of	of	ADP
ftr-481	137	40	computing	compute	VERB
ftr-481	137	41	the	the	DET
ftr-481	137	42	deduction	deduction	NOUN
ftr-481	137	43	for	for	ADP
ftr-481	137	44	a	a	DET
ftr-481	137	45	personal	personal	ADJ
ftr-481	137	46	casualty	casualty	NOUN
ftr-481	137	47	loss	loss	NOUN
ftr-481	137	48	,	,	PUNCT
ftr-481	137	49	even	even	ADV
ftr-481	137	50	though	though	SCONJ
ftr-481	137	51	such	such	DET
ftr-481	137	52	a	a	DET
ftr-481	137	53	reduction	reduction	NOUN
ftr-481	137	54	to	to	ADP
ftr-481	137	55	basis	basis	NOUN
ftr-481	137	56	is	be	AUX
ftr-481	137	57	not	not	PART
ftr-481	137	58	listed	list	VERB
ftr-481	137	59	in	in	ADP
ftr-481	137	60	section	section	NOUN
ftr-481	137	61	1016	1016	NUM
ftr-481	137	62	and	and	CCONJ
ftr-481	137	63	thus	thus	ADV
ftr-481	137	64	not	not	PART
ftr-481	137	65	reflected	reflect	VERB
ftr-481	137	66	in	in	ADP
ftr-481	137	67	the	the	DET
ftr-481	137	68	section	section	NOUN
ftr-481	137	69	1011	1011	NUM
ftr-481	137	70	basis	basis	NOUN
ftr-481	137	71	referenced	reference	VERB
ftr-481	137	72	in	in	ADP
ftr-481	137	73	section	section	NOUN
ftr-481	137	74	165(b).'5	165(b).'5	NUM
ftr-481	137	75	commissioner	commissioner	NOUN
ftr-481	138	1	v.	v.	ADP
ftr-481	138	2	duberstein	duberstein	PROPN
ftr-481	138	3	6	6	NUM
ftr-481	138	4	is	be	AUX
ftr-481	138	5	an	an	DET
ftr-481	138	6	example	example	NOUN
ftr-481	138	7	of	of	ADP
ftr-481	138	8	a	a	DET
ftr-481	138	9	situation	situation	NOUN
ftr-481	138	10	in	in	ADP
ftr-481	138	11	which	which	DET
ftr-481	138	12	structure	structure	NOUN
ftr-481	138	13	,	,	PUNCT
ftr-481	138	14	and	and	CCONJ
ftr-481	138	15	thus	thus	ADV
ftr-481	138	16	purpose	purpose	NOUN
ftr-481	138	17	,	,	PUNCT
ftr-481	138	18	was	be	AUX
ftr-481	138	19	ignored	ignore	VERB
ftr-481	138	20	in	in	ADP
ftr-481	138	21	favor	favor	NOUN
ftr-481	138	22	of	of	ADP
ftr-481	138	23	a	a	DET
ftr-481	138	24	plain	plain	ADV
ftr-481	138	25	-	-	PUNCT
ftr-481	138	26	meaning	mean	VERB
ftr-481	138	27	approach	approach	NOUN
ftr-481	138	28	to	to	ADP
ftr-481	138	29	statutory	statutory	ADJ
ftr-481	138	30	language	language	NOUN
ftr-481	138	31	,	,	PUNCT
ftr-481	138	32	even	even	ADV
ftr-481	138	33	though	though	SCONJ
ftr-481	138	34	the	the	DET
ftr-481	138	35	court	court	NOUN
ftr-481	138	36	would	would	AUX
ftr-481	138	37	not	not	PART
ftr-481	138	38	have	have	AUX
ftr-481	138	39	had	have	VERB
ftr-481	138	40	to	to	PART
ftr-481	138	41	ignore	ignore	VERB
ftr-481	138	42	a	a	DET
ftr-481	138	43	statutory	statutory	ADJ
ftr-481	138	44	directive	directive	NOUN
ftr-481	138	45	,	,	PUNCT
ftr-481	138	46	as	as	SCONJ
ftr-481	138	47	it	it	PRON
ftr-481	138	48	did	do	AUX
ftr-481	138	49	in	in	ADP
ftr-481	138	50	owens	owens	PROPN
ftr-481	138	51	,	,	PUNCT
ftr-481	138	52	to	to	PART
ftr-481	138	53	protect	protect	VERB
ftr-481	138	54	the	the	DET
ftr-481	138	55	statutory	statutory	ADJ
ftr-481	138	56	structure	structure	NOUN
ftr-481	138	57	.	.	PUNCT
ftr-481	139	1	duberstein	duberstein	NOUN
ftr-481	139	2	is	be	AUX
ftr-481	139	3	an	an	DET
ftr-481	139	4	example	example	NOUN
ftr-481	139	5	of	of	ADP
ftr-481	139	6	that	that	DET
ftr-481	139	7	class	class	NOUN
ftr-481	139	8	of	of	ADP
ftr-481	139	9	cases	case	NOUN
ftr-481	139	10	rarely	rarely	ADV
ftr-481	139	11	discussed	discuss	VERB
ftr-481	139	12	in	in	ADP
ftr-481	139	13	the	the	DET
ftr-481	139	14	literature	literature	NOUN
ftr-481	139	15	in	in	ADP
ftr-481	139	16	which	which	PRON
ftr-481	139	17	a	a	DET
ftr-481	139	18	sensitivity	sensitivity	NOUN
ftr-481	139	19	to	to	PART
ftr-481	139	20	purpose	purpose	NOUN
ftr-481	139	21	(	(	PUNCT
ftr-481	139	22	in	in	ADP
ftr-481	139	23	the	the	DET
ftr-481	139	24	sense	sense	NOUN
ftr-481	139	25	of	of	ADP
ftr-481	139	26	structure	structure	NOUN
ftr-481	139	27	)	)	PUNCT
ftr-481	139	28	could	could	AUX
ftr-481	139	29	have	have	AUX
ftr-481	139	30	allowed	allow	VERB
ftr-481	139	31	the	the	DET
ftr-481	139	32	court	court	NOUN
ftr-481	139	33	to	to	PART
ftr-481	139	34	reach	reach	VERB
ftr-481	139	35	an	an	DET
ftr-481	139	36	informed	informed	ADJ
ftr-481	139	37	result	result	NOUN
ftr-481	139	38	that	that	PRON
ftr-481	139	39	would	would	AUX
ftr-481	139	40	not	not	PART
ftr-481	139	41	have	have	AUX
ftr-481	139	42	been	be	AUX
ftr-481	139	43	inconsistent	inconsistent	ADJ
ftr-481	139	44	with	with	ADP
ftr-481	139	45	the	the	DET
ftr-481	139	46	statutory	statutory	ADJ
ftr-481	139	47	language	language	NOUN
ftr-481	139	48	-	-	PUNCT
ftr-481	139	49	a	a	DET
ftr-481	139	50	result	result	NOUN
ftr-481	139	51	that	that	SCONJ
ftr-481	139	52	even	even	ADV
ftr-481	139	53	a	a	DET
ftr-481	139	54	textualist	textualist	NOUN
ftr-481	139	55	could	could	AUX
ftr-481	139	56	love	love	VERB
ftr-481	139	57	.	.	PUNCT
ftr-481	140	1	duberstein	duberstein	PROPN
ftr-481	140	2	involved	involve	VERB
ftr-481	140	3	a	a	DET
ftr-481	140	4	cadillac	cadillac	PROPN
ftr-481	140	5	that	that	SCONJ
ftr-481	140	6	berman	berman	PROPN
ftr-481	140	7	,	,	PUNCT
ftr-481	140	8	a	a	DET
ftr-481	140	9	businessman	businessman	NOUN
ftr-481	140	10	,	,	PUNCT
ftr-481	140	11	had	have	AUX
ftr-481	140	12	given	give	VERB
ftr-481	140	13	duberstein	duberstein	NOUN
ftr-481	140	14	,	,	PUNCT
ftr-481	140	15	a	a	DET
ftr-481	140	16	fellow	fellow	ADJ
ftr-481	140	17	businessman	businessman	NOUN
ftr-481	140	18	who	who	PRON
ftr-481	140	19	had	have	AUX
ftr-481	140	20	steered	steer	VERB
ftr-481	140	21	some	some	DET
ftr-481	140	22	business	business	NOUN
ftr-481	140	23	his	his	PRON
ftr-481	140	24	way	way	NOUN
ftr-481	140	25	.	.	PUNCT
ftr-481	141	1	at	at	ADP
ftr-481	141	2	first	first	ADJ
ftr-481	141	3	duberstein	duberstein	NOUN
ftr-481	141	4	refused	refuse	VERB
ftr-481	141	5	the	the	DET
ftr-481	141	6	car	car	NOUN
ftr-481	141	7	,	,	PUNCT
ftr-481	141	8	but	but	CCONJ
ftr-481	141	9	eventually	eventually	ADV
ftr-481	141	10	he	he	PRON
ftr-481	141	11	accepted	accept	VERB
ftr-481	141	12	it	it	PRON
ftr-481	141	13	.	.	PUNCT
ftr-481	142	1	14	14	NUM
ftr-481	142	2	.	.	PUNCT
ftr-481	142	3	regs	regs	PROPN
ftr-481	142	4	.	.	PUNCT
ftr-481	143	1	§	§	PROPN
ftr-481	143	2	1.165	1.165	NUM
ftr-481	143	3	-	-	PUNCT
ftr-481	143	4	7(b)(1	7(b)(1	NUM
ftr-481	143	5	)	)	PUNCT
ftr-481	143	6	.	.	PUNCT
ftr-481	144	1	15	15	X
ftr-481	144	2	.	.	PUNCT
ftr-481	145	1	the	the	DET
ftr-481	145	2	basis	basis	NOUN
ftr-481	145	3	of	of	ADP
ftr-481	145	4	personal	personal	ADJ
ftr-481	145	5	-	-	PUNCT
ftr-481	145	6	use	use	NOUN
ftr-481	145	7	property	property	NOUN
ftr-481	145	8	is	be	AUX
ftr-481	145	9	not	not	PART
ftr-481	145	10	expressly	expressly	ADV
ftr-481	145	11	reduced	reduce	VERB
ftr-481	145	12	to	to	PART
ftr-481	145	13	reflect	reflect	VERB
ftr-481	145	14	personal	personal	ADJ
ftr-481	145	15	consumption	consumption	NOUN
ftr-481	145	16	.	.	PUNCT
ftr-481	146	1	when	when	SCONJ
ftr-481	146	2	such	such	ADJ
ftr-481	146	3	property	property	NOUN
ftr-481	146	4	is	be	AUX
ftr-481	146	5	sold	sell	VERB
ftr-481	146	6	for	for	ADP
ftr-481	146	7	less	less	ADJ
ftr-481	146	8	than	than	ADP
ftr-481	146	9	original	original	ADJ
ftr-481	146	10	cost	cost	NOUN
ftr-481	146	11	,	,	PUNCT
ftr-481	146	12	the	the	DET
ftr-481	146	13	failure	failure	NOUN
ftr-481	146	14	to	to	PART
ftr-481	146	15	reduce	reduce	VERB
ftr-481	146	16	basis	basis	NOUN
ftr-481	146	17	for	for	ADP
ftr-481	146	18	personal	personal	ADJ
ftr-481	146	19	-	-	PUNCT
ftr-481	146	20	consumption	consumption	NOUN
ftr-481	146	21	losses	loss	NOUN
ftr-481	146	22	does	do	VERB
ftr-481	146	23	no	no	DET
ftr-481	146	24	damage	damage	NOUN
ftr-481	146	25	since	since	SCONJ
ftr-481	146	26	the	the	DET
ftr-481	146	27	artificial	artificial	ADJ
ftr-481	146	28	loss	loss	NOUN
ftr-481	146	29	can	can	AUX
ftr-481	146	30	not	not	PART
ftr-481	146	31	be	be	AUX
ftr-481	146	32	deducted	deduct	VERB
ftr-481	146	33	.	.	PUNCT
ftr-481	147	1	on	on	ADP
ftr-481	147	2	a	a	DET
ftr-481	147	3	sale	sale	NOUN
ftr-481	147	4	of	of	ADP
ftr-481	147	5	a	a	DET
ftr-481	147	6	consumer	consumer	NOUN
ftr-481	147	7	asset	asset	NOUN
ftr-481	147	8	that	that	PRON
ftr-481	147	9	has	have	AUX
ftr-481	147	10	retained	retain	VERB
ftr-481	147	11	its	its	PRON
ftr-481	147	12	value	value	NOUN
ftr-481	147	13	or	or	CCONJ
ftr-481	147	14	appreciated	appreciated	ADJ
ftr-481	147	15	(	(	PUNCT
ftr-481	147	16	e.g.	e.g.	ADV
ftr-481	147	17	,	,	PUNCT
ftr-481	147	18	a	a	DET
ftr-481	147	19	personal	personal	ADJ
ftr-481	147	20	residence	residence	NOUN
ftr-481	147	21	or	or	CCONJ
ftr-481	147	22	jewelry	jewelry	NOUN
ftr-481	147	23	)	)	PUNCT
ftr-481	147	24	,	,	PUNCT
ftr-481	147	25	the	the	DET
ftr-481	147	26	gain	gain	NOUN
ftr-481	147	27	is	be	AUX
ftr-481	147	28	understated	understate	VERB
ftr-481	147	29	because	because	SCONJ
ftr-481	147	30	of	of	ADP
ftr-481	147	31	the	the	DET
ftr-481	147	32	failure	failure	NOUN
ftr-481	147	33	to	to	PART
ftr-481	147	34	reduce	reduce	VERB
ftr-481	147	35	basis	basis	NOUN
ftr-481	147	36	to	to	PART
ftr-481	147	37	reflect	reflect	VERB
ftr-481	147	38	personal	personal	ADJ
ftr-481	147	39	consumption	consumption	NOUN
ftr-481	147	40	.	.	PUNCT
ftr-481	148	1	see	see	VERB
ftr-481	148	2	generally	generally	ADV
ftr-481	148	3	richard	richard	PROPN
ftr-481	148	4	a.	a.	PROPN
ftr-481	148	5	epstein	epstein	PROPN
ftr-481	148	6	,	,	PUNCT
ftr-481	148	7	the	the	DET
ftr-481	148	8	consumption	consumption	NOUN
ftr-481	148	9	and	and	CCONJ
ftr-481	148	10	loss	loss	NOUN
ftr-481	148	11	of	of	ADP
ftr-481	148	12	personal	personal	ADJ
ftr-481	148	13	property	property	NOUN
ftr-481	148	14	under	under	ADP
ftr-481	148	15	the	the	DET
ftr-481	148	16	internal	internal	ADJ
ftr-481	148	17	revenue	revenue	NOUN
ftr-481	148	18	code	code	NOUN
ftr-481	148	19	,	,	PUNCT
ftr-481	148	20	23	23	NUM
ftr-481	148	21	stan	stan	PROPN
ftr-481	148	22	.	.	PUNCT
ftr-481	149	1	l.	l.	PROPN
ftr-481	149	2	rev	rev	PROPN
ftr-481	149	3	.	.	PROPN
ftr-481	150	1	454	454	NUM
ftr-481	150	2	(	(	PUNCT
ftr-481	150	3	1971	1971	NUM
ftr-481	150	4	)	)	PUNCT
ftr-481	151	1	(	(	PUNCT
ftr-481	151	2	noting	note	VERB
ftr-481	151	3	that	that	SCONJ
ftr-481	151	4	the	the	DET
ftr-481	151	5	basis	basis	NOUN
ftr-481	151	6	of	of	ADP
ftr-481	151	7	personal	personal	ADJ
ftr-481	151	8	-	-	PUNCT
ftr-481	151	9	use	use	NOUN
ftr-481	151	10	property	property	NOUN
ftr-481	151	11	should	should	AUX
ftr-481	151	12	,	,	PUNCT
ftr-481	151	13	theoretically	theoretically	ADV
ftr-481	151	14	,	,	PUNCT
ftr-481	151	15	be	be	AUX
ftr-481	151	16	reduced	reduce	VERB
ftr-481	151	17	by	by	ADP
ftr-481	151	18	personal	personal	ADJ
ftr-481	151	19	-	-	PUNCT
ftr-481	151	20	consumption	consumption	NOUN
ftr-481	151	21	loss	loss	NOUN
ftr-481	151	22	in	in	ADP
ftr-481	151	23	value	value	NOUN
ftr-481	151	24	)	)	PUNCT
ftr-481	151	25	.	.	PUNCT
ftr-481	152	1	there	there	PRON
ftr-481	152	2	is	be	VERB
ftr-481	152	3	another	another	DET
ftr-481	152	4	way	way	NOUN
ftr-481	152	5	to	to	PART
ftr-481	152	6	read	read	VERB
ftr-481	152	7	owens	owens	PROPN
ftr-481	152	8	.	.	PUNCT
ftr-481	153	1	section	section	NOUN
ftr-481	153	2	165(c)(3	165(c)(3	NOUN
ftr-481	153	3	)	)	PUNCT
ftr-481	153	4	allows	allow	VERB
ftr-481	153	5	a	a	DET
ftr-481	153	6	loss	loss	NOUN
ftr-481	153	7	on	on	ADP
ftr-481	153	8	personal	personal	ADJ
ftr-481	153	9	-	-	PUNCT
ftr-481	153	10	use	use	NOUN
ftr-481	153	11	property	property	NOUN
ftr-481	153	12	to	to	PART
ftr-481	153	13	be	be	AUX
ftr-481	153	14	deducted	deduct	VERB
ftr-481	153	15	only	only	ADV
ftr-481	153	16	if	if	SCONJ
ftr-481	153	17	it	it	PRON
ftr-481	153	18	"	"	PUNCT
ftr-481	153	19	arise[s	arise[s	PROPN
ftr-481	153	20	]	]	PUNCT
ftr-481	153	21	"	"	PUNCT
ftr-481	153	22	from	from	ADP
ftr-481	153	23	casualty	casualty	NOUN
ftr-481	153	24	or	or	CCONJ
ftr-481	153	25	theft	theft	NOUN
ftr-481	153	26	.	.	PUNCT
ftr-481	154	1	if	if	SCONJ
ftr-481	154	2	§	§	PROPN
ftr-481	154	3	165(b	165(b	PROPN
ftr-481	154	4	)	)	PUNCT
ftr-481	154	5	and	and	CCONJ
ftr-481	154	6	(	(	PUNCT
ftr-481	154	7	c)(3	c)(3	NOUN
ftr-481	154	8	)	)	PUNCT
ftr-481	154	9	are	be	AUX
ftr-481	154	10	read	read	VERB
ftr-481	154	11	as	as	ADP
ftr-481	154	12	an	an	DET
ftr-481	154	13	integrated	integrated	ADJ
ftr-481	154	14	structure	structure	NOUN
ftr-481	154	15	,	,	PUNCT
ftr-481	154	16	the	the	DET
ftr-481	154	17	only	only	ADJ
ftr-481	154	18	plausible	plausible	ADJ
ftr-481	154	19	reading	reading	NOUN
ftr-481	154	20	of	of	ADP
ftr-481	154	21	the	the	DET
ftr-481	154	22	section	section	NOUN
ftr-481	154	23	as	as	ADP
ftr-481	154	24	a	a	DET
ftr-481	154	25	whole	whole	NOUN
ftr-481	154	26	is	be	AUX
ftr-481	154	27	that	that	SCONJ
ftr-481	154	28	the	the	DET
ftr-481	154	29	deduction	deduction	NOUN
ftr-481	154	30	equals	equal	VERB
ftr-481	154	31	the	the	DET
ftr-481	154	32	lesser	less	ADJ
ftr-481	154	33	of	of	ADP
ftr-481	154	34	adjusted	adjusted	ADJ
ftr-481	154	35	basis	basis	NOUN
ftr-481	154	36	or	or	CCONJ
ftr-481	154	37	the	the	DET
ftr-481	154	38	loss	loss	NOUN
ftr-481	154	39	resulting	result	VERB
ftr-481	154	40	from	from	ADP
ftr-481	154	41	the	the	DET
ftr-481	154	42	casualty	casualty	NOUN
ftr-481	154	43	.	.	PUNCT
ftr-481	155	1	in	in	ADP
ftr-481	155	2	contrast	contrast	NOUN
ftr-481	155	3	,	,	PUNCT
ftr-481	155	4	if	if	SCONJ
ftr-481	155	5	business	business	NOUN
ftr-481	155	6	or	or	CCONJ
ftr-481	155	7	investment	investment	NOUN
ftr-481	155	8	property	property	NOUN
ftr-481	155	9	is	be	AUX
ftr-481	155	10	totally	totally	ADV
ftr-481	155	11	destroyed	destroy	VERB
ftr-481	155	12	by	by	ADP
ftr-481	155	13	casualty	casualty	NOUN
ftr-481	155	14	,	,	PUNCT
ftr-481	155	15	the	the	DET
ftr-481	155	16	deduction	deduction	NOUN
ftr-481	155	17	should	should	AUX
ftr-481	155	18	equal	equal	VERB
ftr-481	155	19	the	the	DET
ftr-481	155	20	adjusted	adjusted	ADJ
ftr-481	155	21	basis	basis	NOUN
ftr-481	155	22	,	,	PUNCT
ftr-481	155	23	even	even	ADV
ftr-481	155	24	if	if	SCONJ
ftr-481	155	25	the	the	DET
ftr-481	155	26	adjusted	adjusted	ADJ
ftr-481	155	27	basis	basis	NOUN
ftr-481	155	28	is	be	AUX
ftr-481	155	29	higher	high	ADJ
ftr-481	155	30	than	than	ADP
ftr-481	155	31	the	the	DET
ftr-481	155	32	value	value	NOUN
ftr-481	155	33	lost	lose	VERB
ftr-481	155	34	in	in	ADP
ftr-481	155	35	the	the	DET
ftr-481	155	36	casualty	casualty	NOUN
ftr-481	155	37	,	,	PUNCT
ftr-481	155	38	because	because	SCONJ
ftr-481	155	39	the	the	DET
ftr-481	155	40	decline	decline	NOUN
ftr-481	155	41	in	in	ADP
ftr-481	155	42	value	value	NOUN
ftr-481	155	43	before	before	ADP
ftr-481	155	44	the	the	DET
ftr-481	155	45	casualty	casualty	NOUN
ftr-481	155	46	would	would	AUX
ftr-481	155	47	eventually	eventually	ADV
ftr-481	155	48	have	have	AUX
ftr-481	155	49	been	be	AUX
ftr-481	155	50	deductible	deductible	ADJ
ftr-481	155	51	absent	absent	ADJ
ftr-481	155	52	the	the	DET
ftr-481	155	53	casualty	casualty	NOUN
ftr-481	155	54	,	,	PUNCT
ftr-481	155	55	either	either	CCONJ
ftr-481	155	56	through	through	ADP
ftr-481	155	57	depreciation	depreciation	NOUN
ftr-481	155	58	or	or	CCONJ
ftr-481	155	59	on	on	ADP
ftr-481	155	60	a	a	DET
ftr-481	155	61	sale	sale	NOUN
ftr-481	155	62	or	or	CCONJ
ftr-481	155	63	exchange	exchange	NOUN
ftr-481	155	64	.	.	PUNCT
ftr-481	156	1	and	and	CCONJ
ftr-481	156	2	regs	reg	NOUN
ftr-481	156	3	.	.	PUNCT
ftr-481	157	1	§	§	PROPN
ftr-481	157	2	1.1657(b)(1)(ii	1.1657(b)(1)(ii	NUM
ftr-481	157	3	)	)	PUNCT
ftr-481	157	4	so	so	ADV
ftr-481	157	5	provides	provide	VERB
ftr-481	157	6	.	.	PUNCT
ftr-481	158	1	16	16	NUM
ftr-481	158	2	.	.	X
ftr-481	158	3	363	363	NUM
ftr-481	158	4	u.s	u.s	PROPN
ftr-481	158	5	.	.	PROPN
ftr-481	158	6	278	278	NUM
ftr-481	158	7	(	(	PUNCT
ftr-481	158	8	1960	1960	NUM
ftr-481	158	9	)	)	PUNCT
ftr-481	158	10	.	.	PUNCT
ftr-481	159	1	[	[	X
ftr-481	159	2	vol	vol	NOUN
ftr-481	159	3	.	.	NOUN
ftr-481	159	4	2:8	2:8	NUM
ftr-481	159	5	interpreting	interpret	VERB
ftr-481	159	6	tax	tax	NOUN
ftr-481	159	7	legislation	legislation	NOUN
ftr-481	159	8	:	:	PUNCT
ftr-481	159	9	the	the	DET
ftr-481	159	10	role	role	NOUN
ftr-481	159	11	of	of	ADP
ftr-481	159	12	purpose	purpose	NOUN
ftr-481	159	13	berman	berman	PROPN
ftr-481	159	14	deducted	deduct	VERB
ftr-481	159	15	the	the	DET
ftr-481	159	16	cost	cost	NOUN
ftr-481	159	17	of	of	ADP
ftr-481	159	18	the	the	DET
ftr-481	159	19	cadillac	cadillac	PROPN
ftr-481	159	20	as	as	ADP
ftr-481	159	21	a	a	DET
ftr-481	159	22	business	business	NOUN
ftr-481	159	23	expense	expense	NOUN
ftr-481	159	24	,	,	PUNCT
ftr-481	159	25	and	and	CCONJ
ftr-481	159	26	duberstein	duberstein	NOUN
ftr-481	159	27	argued	argue	VERB
ftr-481	159	28	that	that	SCONJ
ftr-481	159	29	he	he	PRON
ftr-481	159	30	could	could	AUX
ftr-481	159	31	exclude	exclude	VERB
ftr-481	159	32	the	the	DET
ftr-481	159	33	car	car	NOUN
ftr-481	159	34	as	as	ADP
ftr-481	159	35	a	a	DET
ftr-481	159	36	gift	gift	NOUN
ftr-481	159	37	under	under	ADP
ftr-481	159	38	section	section	NOUN
ftr-481	159	39	102(a	102(a	PROPN
ftr-481	159	40	)	)	PUNCT
ftr-481	159	41	,	,	PUNCT
ftr-481	159	42	which	which	PRON
ftr-481	159	43	provides	provide	VERB
ftr-481	159	44	that	that	SCONJ
ftr-481	159	45	"	"	PUNCT
ftr-481	159	46	gross	gross	ADJ
ftr-481	159	47	income	income	NOUN
ftr-481	159	48	does	do	AUX
ftr-481	159	49	not	not	PART
ftr-481	159	50	include	include	VERB
ftr-481	159	51	the	the	DET
ftr-481	159	52	value	value	NOUN
ftr-481	159	53	of	of	ADP
ftr-481	159	54	property	property	NOUN
ftr-481	159	55	acquired	acquire	VERB
ftr-481	159	56	by	by	ADP
ftr-481	159	57	gift	gift	NOUN
ftr-481	159	58	,	,	PUNCT
ftr-481	159	59	bequest	bequest	NOUN
ftr-481	159	60	,	,	PUNCT
ftr-481	159	61	devise	devise	VERB
ftr-481	159	62	,	,	PUNCT
ftr-481	159	63	or	or	CCONJ
ftr-481	159	64	inheritance	inheritance	NOUN
ftr-481	159	65	.	.	PUNCT
ftr-481	159	66	"	"	PUNCT
ftr-481	160	1	the	the	DET
ftr-481	160	2	service	service	NOUN
ftr-481	160	3	asked	ask	VERB
ftr-481	160	4	the	the	DET
ftr-481	160	5	court	court	NOUN
ftr-481	160	6	to	to	PART
ftr-481	160	7	rule	rule	VERB
ftr-481	160	8	as	as	ADP
ftr-481	160	9	a	a	DET
ftr-481	160	10	matter	matter	NOUN
ftr-481	160	11	of	of	ADP
ftr-481	160	12	law	law	NOUN
ftr-481	160	13	that	that	PRON
ftr-481	160	14	transfers	transfer	NOUN
ftr-481	160	15	in	in	ADP
ftr-481	160	16	a	a	DET
ftr-481	160	17	business	business	NOUN
ftr-481	160	18	context	context	NOUN
ftr-481	160	19	could	could	AUX
ftr-481	160	20	never	never	ADV
ftr-481	160	21	be	be	AUX
ftr-481	160	22	excludable	excludable	ADJ
ftr-481	160	23	gifts	gift	NOUN
ftr-481	160	24	.	.	PUNCT
ftr-481	161	1	justice	justice	PROPN
ftr-481	161	2	brennan	brennan	PROPN
ftr-481	161	3	,	,	PUNCT
ftr-481	161	4	writing	write	VERB
ftr-481	161	5	for	for	ADP
ftr-481	161	6	the	the	DET
ftr-481	161	7	court	court	NOUN
ftr-481	161	8	,	,	PUNCT
ftr-481	161	9	declined	decline	VERB
ftr-481	161	10	,	,	PUNCT
ftr-481	161	11	adopting	adopt	VERB
ftr-481	161	12	instead	instead	ADV
ftr-481	161	13	the	the	DET
ftr-481	161	14	test	test	NOUN
ftr-481	161	15	tax	tax	NOUN
ftr-481	161	16	professors	professor	NOUN
ftr-481	161	17	all	all	PRON
ftr-481	161	18	know	know	VERB
ftr-481	161	19	and	and	CCONJ
ftr-481	161	20	love	love	NOUN
ftr-481	161	21	,	,	PUNCT
ftr-481	161	22	which	which	PRON
ftr-481	161	23	looks	look	VERB
ftr-481	161	24	to	to	ADP
ftr-481	161	25	the	the	DET
ftr-481	161	26	plain	plain	ADJ
ftr-481	161	27	meaning	meaning	NOUN
ftr-481	161	28	of	of	ADP
ftr-481	161	29	the	the	DET
ftr-481	161	30	term	term	NOUN
ftr-481	161	31	"	"	PUNCT
ftr-481	161	32	gift	gift	NOUN
ftr-481	161	33	"	"	PUNCT
ftr-481	161	34	by	by	ADP
ftr-481	161	35	examining	examine	VERB
ftr-481	161	36	whether	whether	SCONJ
ftr-481	161	37	the	the	DET
ftr-481	161	38	donor	donor	NOUN
ftr-481	161	39	made	make	VERB
ftr-481	161	40	the	the	DET
ftr-481	161	41	transfer	transfer	NOUN
ftr-481	161	42	out	out	ADP
ftr-481	161	43	of	of	ADP
ftr-481	161	44	generosity	generosity	NOUN
ftr-481	161	45	.	.	PUNCT
ftr-481	162	1	the	the	DET
ftr-481	162	2	court	court	NOUN
ftr-481	162	3	held	hold	VERB
ftr-481	162	4	that	that	SCONJ
ftr-481	162	5	whether	whether	SCONJ
ftr-481	162	6	a	a	DET
ftr-481	162	7	transfer	transfer	NOUN
ftr-481	162	8	is	be	AUX
ftr-481	162	9	a	a	DET
ftr-481	162	10	gift	gift	NOUN
ftr-481	162	11	within	within	ADP
ftr-481	162	12	the	the	DET
ftr-481	162	13	meaning	meaning	NOUN
ftr-481	162	14	of	of	ADP
ftr-481	162	15	section	section	NOUN
ftr-481	162	16	102(a	102(a	PROPN
ftr-481	162	17	)	)	PUNCT
ftr-481	162	18	is	be	AUX
ftr-481	162	19	a	a	DET
ftr-481	162	20	question	question	NOUN
ftr-481	162	21	of	of	ADP
ftr-481	162	22	fact	fact	NOUN
ftr-481	162	23	to	to	PART
ftr-481	162	24	be	be	AUX
ftr-481	162	25	determined	determine	VERB
ftr-481	162	26	upon	upon	SCONJ
ftr-481	162	27	application	application	NOUN
ftr-481	162	28	of	of	ADP
ftr-481	162	29	the	the	DET
ftr-481	162	30	fact	fact	NOUN
ftr-481	162	31	-	-	PUNCT
ftr-481	162	32	finder	finder	NOUN
ftr-481	162	33	's	's	PART
ftr-481	162	34	"	"	PUNCT
ftr-481	162	35	experience	experience	NOUN
ftr-481	162	36	with	with	ADP
ftr-481	162	37	the	the	DET
ftr-481	162	38	mainsprings	mainspring	NOUN
ftr-481	162	39	of	of	ADP
ftr-481	162	40	human	human	ADJ
ftr-481	162	41	conduct	conduct	NOUN
ftr-481	162	42	to	to	ADP
ftr-481	162	43	the	the	DET
ftr-481	162	44	totality	totality	NOUN
ftr-481	162	45	of	of	ADP
ftr-481	162	46	the	the	DET
ftr-481	162	47	facts	fact	NOUN
ftr-481	162	48	of	of	ADP
ftr-481	162	49	each	each	DET
ftr-481	162	50	case	case	NOUN
ftr-481	162	51	.	.	PUNCT
ftr-481	163	1	"	"	PUNCT
ftr-481	163	2	'	'	PUNCT
ftr-481	163	3	7	7	NUM
ftr-481	163	4	"	"	PUNCT
ftr-481	163	5	what	what	PRON
ftr-481	163	6	controls	control	VERB
ftr-481	163	7	is	be	AUX
ftr-481	163	8	the	the	DET
ftr-481	163	9	intention	intention	NOUN
ftr-481	163	10	with	with	ADP
ftr-481	163	11	which	which	DET
ftr-481	163	12	payment	payment	NOUN
ftr-481	163	13	,	,	PUNCT
ftr-481	163	14	however	however	ADV
ftr-481	163	15	voluntary	voluntary	ADJ
ftr-481	163	16	,	,	PUNCT
ftr-481	163	17	has	have	AUX
ftr-481	163	18	been	be	AUX
ftr-481	163	19	made	make	VERB
ftr-481	163	20	.	.	PUNCT
ftr-481	164	1	"	"	PUNCT
ftr-481	164	2	'	'	PUNCT
ftr-481	164	3	"	"	PUNCT
ftr-481	164	4	a	a	DET
ftr-481	164	5	gift	gift	NOUN
ftr-481	164	6	proceeds	proceed	NOUN
ftr-481	164	7	from	from	ADP
ftr-481	164	8	a	a	DET
ftr-481	164	9	"	"	PUNCT
ftr-481	164	10	'	'	PUNCT
ftr-481	164	11	detached	detached	ADJ
ftr-481	164	12	and	and	CCONJ
ftr-481	164	13	disinterested	disinterested	ADJ
ftr-481	164	14	generosity	generosity	NOUN
ftr-481	164	15	'	'	PUNCT
ftr-481	164	16	...	...	PUNCT
ftr-481	165	1	'	'	PUNCT
ftr-481	165	2	out	out	ADP
ftr-481	165	3	of	of	ADP
ftr-481	165	4	affection	affection	NOUN
ftr-481	165	5	,	,	PUNCT
ftr-481	165	6	respect	respect	NOUN
ftr-481	165	7	,	,	PUNCT
ftr-481	165	8	admiration	admiration	NOUN
ftr-481	165	9	,	,	PUNCT
ftr-481	165	10	charity	charity	NOUN
ftr-481	165	11	or	or	CCONJ
ftr-481	165	12	like	like	ADP
ftr-481	165	13	impulses	impulse	NOUN
ftr-481	165	14	,	,	PUNCT
ftr-481	165	15	,	,	PUNCT
ftr-481	165	16	,	,	PUNCT
ftr-481	165	17	..	..	PUNCT
ftr-481	165	18	rather	rather	ADV
ftr-481	165	19	than	than	ADP
ftr-481	165	20	from	from	ADP
ftr-481	165	21	"	"	PUNCT
ftr-481	165	22	'	'	PUNCT
ftr-481	165	23	the	the	DET
ftr-481	165	24	constraining	constrain	VERB
ftr-481	165	25	force	force	NOUN
ftr-481	165	26	of	of	ADP
ftr-481	165	27	any	any	DET
ftr-481	165	28	moral	moral	ADJ
ftr-481	165	29	or	or	CCONJ
ftr-481	165	30	legal	legal	ADJ
ftr-481	165	31	duty	duty	NOUN
ftr-481	165	32	'	'	PUNCT
ftr-481	165	33	..	..	PUNCT
ftr-481	165	34	or	or	CCONJ
ftr-481	165	35	from	from	ADP
ftr-481	165	36	'	'	PUNCT
ftr-481	165	37	the	the	DET
ftr-481	165	38	incentive	incentive	NOUN
ftr-481	165	39	of	of	ADP
ftr-481	165	40	anticipated	anticipate	VERB
ftr-481	165	41	benefit	benefit	NOUN
ftr-481	165	42	.	.	PUNCT
ftr-481	165	43	'	'	PUNCT
ftr-481	166	1	,	,	PUNCT
ftr-481	166	2	,	,	PUNCT
ftr-481	166	3	0	0	PUNCT
ftr-481	166	4	if	if	SCONJ
ftr-481	166	5	the	the	DET
ftr-481	166	6	court	court	NOUN
ftr-481	166	7	had	have	AUX
ftr-481	166	8	chosen	choose	VERB
ftr-481	166	9	to	to	PART
ftr-481	166	10	do	do	VERB
ftr-481	166	11	so	so	ADV
ftr-481	166	12	,	,	PUNCT
ftr-481	166	13	it	it	PRON
ftr-481	166	14	could	could	AUX
ftr-481	166	15	have	have	AUX
ftr-481	166	16	easily	easily	ADV
ftr-481	166	17	crafted	craft	VERB
ftr-481	166	18	an	an	DET
ftr-481	166	19	opinion	opinion	NOUN
ftr-481	166	20	adopting	adopt	VERB
ftr-481	166	21	the	the	DET
ftr-481	166	22	irs	irs	PROPN
ftr-481	166	23	's	's	PART
ftr-481	166	24	position	position	NOUN
ftr-481	166	25	.	.	PUNCT
ftr-481	167	1	a	a	DET
ftr-481	167	2	textualist	textualist	ADJ
ftr-481	167	3	interpreter	interpreter	NOUN
ftr-481	167	4	could	could	AUX
ftr-481	167	5	have	have	AUX
ftr-481	167	6	reasoned	reason	VERB
ftr-481	167	7	that	that	SCONJ
ftr-481	167	8	the	the	DET
ftr-481	167	9	lumping	lumping	NOUN
ftr-481	167	10	together	together	ADV
ftr-481	167	11	of	of	ADP
ftr-481	167	12	"	"	PUNCT
ftr-481	167	13	gift	gift	NOUN
ftr-481	167	14	,	,	PUNCT
ftr-481	167	15	bequest	bequest	NOUN
ftr-481	167	16	,	,	PUNCT
ftr-481	167	17	devise	devise	VERB
ftr-481	167	18	,	,	PUNCT
ftr-481	167	19	or	or	CCONJ
ftr-481	167	20	inheritance	inheritance	NOUN
ftr-481	167	21	"	"	PUNCT
ftr-481	167	22	in	in	ADP
ftr-481	167	23	section	section	NOUN
ftr-481	167	24	102(a	102(a	PROPN
ftr-481	167	25	)	)	PUNCT
ftr-481	167	26	implies	imply	VERB
ftr-481	167	27	that	that	SCONJ
ftr-481	167	28	the	the	DET
ftr-481	167	29	exclusion	exclusion	NOUN
ftr-481	167	30	should	should	AUX
ftr-481	167	31	be	be	AUX
ftr-481	167	32	limited	limit	VERB
ftr-481	167	33	to	to	ADP
ftr-481	167	34	transfers	transfer	NOUN
ftr-481	167	35	in	in	ADP
ftr-481	167	36	personal	personal	ADJ
ftr-481	167	37	contexts	context	NOUN
ftr-481	167	38	-	-	PUNCT
ftr-481	167	39	that	that	SCONJ
ftr-481	167	40	the	the	DET
ftr-481	167	41	purpose	purpose	NOUN
ftr-481	167	42	of	of	ADP
ftr-481	167	43	the	the	DET
ftr-481	167	44	statute	statute	NOUN
ftr-481	167	45	is	be	AUX
ftr-481	167	46	to	to	PART
ftr-481	167	47	limit	limit	VERB
ftr-481	167	48	the	the	DET
ftr-481	167	49	exclusion	exclusion	NOUN
ftr-481	167	50	to	to	ADP
ftr-481	167	51	transfers	transfer	NOUN
ftr-481	167	52	in	in	ADP
ftr-481	167	53	the	the	DET
ftr-481	167	54	personal	personal	ADJ
ftr-481	167	55	sphere	sphere	NOUN
ftr-481	167	56	.	.	PUNCT
ftr-481	168	1	this	this	DET
ftr-481	168	2	interpretation	interpretation	NOUN
ftr-481	168	3	could	could	AUX
ftr-481	168	4	have	have	AUX
ftr-481	168	5	been	be	AUX
ftr-481	168	6	buttressed	buttress	VERB
ftr-481	168	7	by	by	ADP
ftr-481	168	8	appealing	appeal	VERB
ftr-481	168	9	to	to	ADP
ftr-481	168	10	a	a	DET
ftr-481	168	11	different	different	ADJ
ftr-481	168	12	sort	sort	NOUN
ftr-481	168	13	of	of	ADP
ftr-481	168	14	purpose	purpose	NOUN
ftr-481	168	15	premised	premise	VERB
ftr-481	168	16	on	on	ADP
ftr-481	168	17	structure	structure	NOUN
ftr-481	168	18	:	:	PUNCT
ftr-481	168	19	a	a	DET
ftr-481	168	20	business	business	NOUN
ftr-481	168	21	gift	gift	NOUN
ftr-481	168	22	,	,	PUNCT
ftr-481	168	23	which	which	PRON
ftr-481	168	24	is	be	AUX
ftr-481	168	25	deducted	deduct	VERB
ftr-481	168	26	as	as	ADP
ftr-481	168	27	a	a	DET
ftr-481	168	28	business	business	NOUN
ftr-481	168	29	expense	expense	NOUN
ftr-481	168	30	,	,	PUNCT
ftr-481	168	31	should	should	AUX
ftr-481	168	32	not	not	PART
ftr-481	168	33	be	be	AUX
ftr-481	168	34	excludable	excludable	ADJ
ftr-481	168	35	by	by	ADP
ftr-481	168	36	the	the	DET
ftr-481	168	37	recipient	recipient	NOUN
ftr-481	168	38	because	because	SCONJ
ftr-481	168	39	the	the	DET
ftr-481	168	40	deduction	deduction	NOUN
ftr-481	168	41	-	-	PUNCT
ftr-481	168	42	exclusion	exclusion	NOUN
ftr-481	168	43	combination	combination	NOUN
ftr-481	168	44	would	would	AUX
ftr-481	168	45	allow	allow	VERB
ftr-481	168	46	business	business	NOUN
ftr-481	168	47	profits	profit	NOUN
ftr-481	168	48	to	to	PART
ftr-481	168	49	escape	escape	VERB
ftr-481	168	50	even	even	ADV
ftr-481	168	51	a	a	DET
ftr-481	168	52	single	single	ADJ
ftr-481	168	53	layer	layer	NOUN
ftr-481	168	54	of	of	ADP
ftr-481	168	55	taxation	taxation	NOUN
ftr-481	168	56	.	.	PUNCT
ftr-481	169	1	a	a	DET
ftr-481	169	2	one	one	NUM
ftr-481	169	3	-	-	PUNCT
ftr-481	169	4	tax	tax	NOUN
ftr-481	169	5	-	-	PUNCT
ftr-481	169	6	cycleper	cycleper	NOUN
ftr-481	169	7	-	-	PUNCT
ftr-481	169	8	gift	gift	NOUN
ftr-481	169	9	rule	rule	NOUN
ftr-481	169	10	is	be	AUX
ftr-481	169	11	implicit	implicit	ADJ
ftr-481	169	12	in	in	ADP
ftr-481	169	13	the	the	DET
ftr-481	169	14	structure	structure	NOUN
ftr-481	169	15	of	of	ADP
ftr-481	169	16	gift	gift	NOUN
ftr-481	169	17	treatment	treatment	NOUN
ftr-481	169	18	under	under	ADP
ftr-481	169	19	the	the	DET
ftr-481	169	20	code	code	NOUN
ftr-481	169	21	because	because	SCONJ
ftr-481	169	22	personal	personal	ADJ
ftr-481	169	23	gifts	gift	NOUN
ftr-481	169	24	,	,	PUNCT
ftr-481	169	25	which	which	PRON
ftr-481	169	26	are	be	AUX
ftr-481	169	27	not	not	PART
ftr-481	169	28	deductible	deductible	ADJ
ftr-481	169	29	by	by	ADP
ftr-481	169	30	the	the	DET
ftr-481	169	31	donor	donor	NOUN
ftr-481	169	32	,	,	PUNCT
ftr-481	169	33	must	must	AUX
ftr-481	169	34	come	come	VERB
ftr-481	169	35	from	from	ADP
ftr-481	169	36	after	after	ADP
ftr-481	169	37	-	-	PUNCT
ftr-481	169	38	tax	tax	NOUN
ftr-481	169	39	income.2	income.2	PROPN
ftr-481	169	40	'	'	PUNCT
ftr-481	169	41	i	i	PRON
ftr-481	169	42	return	return	VERB
ftr-481	169	43	to	to	ADP
ftr-481	169	44	duberstein	duberstein	NOUN
ftr-481	169	45	and	and	CCONJ
ftr-481	169	46	the	the	DET
ftr-481	169	47	ramifications	ramification	NOUN
ftr-481	169	48	of	of	ADP
ftr-481	169	49	the	the	DET
ftr-481	169	50	court	court	NOUN
ftr-481	169	51	's	's	PART
ftr-481	169	52	interpretive	interpretive	ADJ
ftr-481	169	53	choice	choice	NOUN
ftr-481	169	54	in	in	ADP
ftr-481	169	55	part	part	PROPN
ftr-481	169	56	mh	mh	PROPN
ftr-481	169	57	.	.	PROPN
ftr-481	169	58	17	17	NUM
ftr-481	169	59	.	.	PUNCT
ftr-481	170	1	i	i	PRON
ftr-481	170	2	d.	d.	PROPN
ftr-481	170	3	at	at	ADP
ftr-481	170	4	289	289	NUM
ftr-481	170	5	.	.	PUNCT
ftr-481	171	1	18	18	NUM
ftr-481	171	2	.	.	PUNCT
ftr-481	172	1	i	i	PRON
ftr-481	172	2	d.	d.	PROPN
ftr-481	172	3	at	at	ADP
ftr-481	172	4	286	286	NUM
ftr-481	172	5	(	(	PUNCT
ftr-481	172	6	quoting	quote	VERB
ftr-481	172	7	bogardus	bogardus	NOUN
ftr-481	172	8	v.	v.	ADP
ftr-481	172	9	commissioner	commissioner	PROPN
ftr-481	172	10	,	,	PUNCT
ftr-481	172	11	302	302	NUM
ftr-481	172	12	u.s	u.s	PROPN
ftr-481	172	13	.	.	PROPN
ftr-481	172	14	34	34	NUM
ftr-481	172	15	,	,	PUNCT
ftr-481	172	16	43	43	NUM
ftr-481	172	17	(	(	PUNCT
ftr-481	172	18	1937	1937	NUM
ftr-481	172	19	)	)	PUNCT
ftr-481	172	20	(	(	PUNCT
ftr-481	172	21	dissenting	dissent	VERB
ftr-481	172	22	opinion	opinion	NOUN
ftr-481	172	23	)	)	PUNCT
ftr-481	172	24	)	)	PUNCT
ftr-481	172	25	.	.	PUNCT
ftr-481	173	1	19	19	NUM
ftr-481	173	2	.	.	PUNCT
ftr-481	174	1	i	i	PRON
ftr-481	174	2	d.	d.	PROPN
ftr-481	174	3	at	at	ADP
ftr-481	174	4	285	285	NUM
ftr-481	174	5	(	(	PUNCT
ftr-481	174	6	quoting	quote	VERB
ftr-481	174	7	commissioner	commissioner	NOUN
ftr-481	174	8	v.	v.	PROPN
ftr-481	174	9	lobuc	lobuc	ADV
ftr-481	174	10	,	,	PUNCT
ftr-481	174	11	351	351	NUM
ftr-481	174	12	u.s	u.s	PROPN
ftr-481	174	13	.	.	PROPN
ftr-481	174	14	243	243	NUM
ftr-481	174	15	,	,	PUNCT
ftr-481	174	16	246	246	NUM
ftr-481	174	17	(	(	PUNCT
ftr-481	174	18	1956	1956	NUM
ftr-481	174	19	)	)	PUNCT
ftr-481	174	20	and	and	CCONJ
ftr-481	174	21	robertson	robertson	PROPN
ftr-481	174	22	v.	v.	PROPN
ftr-481	174	23	united	united	PROPN
ftr-481	174	24	states	states	PROPN
ftr-481	174	25	,	,	PUNCT
ftr-481	174	26	343	343	NUM
ftr-481	174	27	u.s	u.s	PROPN
ftr-481	174	28	.	.	PROPN
ftr-481	174	29	711	711	NUM
ftr-481	174	30	,	,	PUNCT
ftr-481	174	31	714	714	NUM
ftr-481	174	32	(	(	PUNCT
ftr-481	174	33	1952	1952	NUM
ftr-481	174	34	)	)	PUNCT
ftr-481	174	35	)	)	PUNCT
ftr-481	174	36	.	.	PUNCT
ftr-481	175	1	20	20	NUM
ftr-481	175	2	.	.	PUNCT
ftr-481	176	1	i	i	PRON
ftr-481	176	2	d.	d.	PROPN
ftr-481	176	3	(	(	PUNCT
ftr-481	176	4	quoting	quote	VERB
ftr-481	176	5	bogardus	bogardus	PROPN
ftr-481	176	6	v.	v.	ADP
ftr-481	176	7	commissioner	commissioner	NOUN
ftr-481	176	8	.	.	PUNCT
ftr-481	177	1	302	302	NUM
ftr-481	178	1	u.s	u.s	PROPN
ftr-481	178	2	.	.	PROPN
ftr-481	178	3	34	34	NUM
ftr-481	178	4	.	.	NOUN
ftr-481	178	5	41	41	NUM
ftr-481	178	6	(	(	PUNCT
ftr-481	178	7	1937	1937	NUM
ftr-481	178	8	)	)	PUNCT
ftr-481	178	9	)	)	PUNCT
ftr-481	178	10	.	.	PUNCT
ftr-481	179	1	21	21	NUM
ftr-481	179	2	.	.	PUNCT
ftr-481	179	3	irc	irc	PROPN
ftr-481	179	4	§	§	PROPN
ftr-481	179	5	262(a	262(a	PROPN
ftr-481	179	6	)	)	PUNCT
ftr-481	179	7	.	.	PUNCT
ftr-481	180	1	while	while	SCONJ
ftr-481	180	2	gifts	gift	NOUN
ftr-481	180	3	can	can	AUX
ftr-481	180	4	be	be	AUX
ftr-481	180	5	deducted	deduct	VERB
ftr-481	180	6	if	if	SCONJ
ftr-481	180	7	made	make	VERB
ftr-481	180	8	to	to	ADP
ftr-481	180	9	a	a	DET
ftr-481	180	10	charity	charity	NOUN
ftr-481	180	11	,	,	PUNCT
ftr-481	180	12	the	the	DET
ftr-481	180	13	§	§	PROPN
ftr-481	180	14	170	170	NUM
ftr-481	180	15	deduction	deduction	NOUN
ftr-481	180	16	,	,	PUNCT
ftr-481	180	17	one	one	PRON
ftr-481	180	18	can	can	AUX
ftr-481	180	19	argue	argue	VERB
ftr-481	180	20	,	,	PUNCT
ftr-481	180	21	is	be	AUX
ftr-481	180	22	premised	premise	VERB
ftr-481	180	23	on	on	ADP
ftr-481	180	24	nontax	nontax	NOUN
ftr-481	180	25	grounds	ground	NOUN
ftr-481	180	26	and	and	CCONJ
ftr-481	180	27	is	be	AUX
ftr-481	180	28	therefore	therefore	ADV
ftr-481	180	29	outside	outside	ADP
ftr-481	180	30	the	the	DET
ftr-481	180	31	fundamental	fundamental	ADJ
ftr-481	180	32	structure	structure	NOUN
ftr-481	180	33	of	of	ADP
ftr-481	180	34	an	an	DET
ftr-481	180	35	income	income	NOUN
ftr-481	180	36	tax	tax	NOUN
ftr-481	180	37	.	.	PUNCT
ftr-481	181	1	but	but	CCONJ
ftr-481	181	2	see	see	VERB
ftr-481	181	3	william	william	PROPN
ftr-481	181	4	d.	d.	PROPN
ftr-481	181	5	andrews	andrews	PROPN
ftr-481	181	6	,	,	PUNCT
ftr-481	181	7	personal	personal	ADJ
ftr-481	181	8	deductions	deduction	NOUN
ftr-481	181	9	in	in	ADP
ftr-481	181	10	an	an	DET
ftr-481	181	11	ideal	ideal	ADJ
ftr-481	181	12	income	income	NOUN
ftr-481	181	13	tax	tax	NOUN
ftr-481	181	14	,	,	PUNCT
ftr-481	181	15	86	86	NUM
ftr-481	181	16	harv	harv	NOUN
ftr-481	181	17	.	.	PUNCT
ftr-481	182	1	l.	l.	PROPN
ftr-481	182	2	rev	rev	PROPN
ftr-481	182	3	.	.	PROPN
ftr-481	182	4	309	309	NUM
ftr-481	182	5	,	,	PUNCT
ftr-481	182	6	314	314	NUM
ftr-481	182	7	-	-	SYM
ftr-481	182	8	15	15	NUM
ftr-481	182	9	(	(	PUNCT
ftr-481	182	10	1972	1972	NUM
ftr-481	182	11	)	)	PUNCT
ftr-481	182	12	(	(	PUNCT
ftr-481	182	13	arguing	argue	VERB
ftr-481	182	14	that	that	SCONJ
ftr-481	182	15	charitable	charitable	ADJ
ftr-481	182	16	contributions	contribution	NOUN
ftr-481	182	17	should	should	AUX
ftr-481	182	18	not	not	PART
ftr-481	182	19	be	be	AUX
ftr-481	182	20	considered	consider	VERB
ftr-481	182	21	personal	personal	ADJ
ftr-481	182	22	consumption	consumption	NOUN
ftr-481	182	23	)	)	PUNCT
ftr-481	182	24	.	.	PUNCT
ftr-481	183	1	19951	19951	NUM
ftr-481	183	2	florida	florida	PROPN
ftr-481	183	3	tax	tax	PROPN
ftr-481	183	4	review	review	NOUN
ftr-481	183	5	a	a	DET
ftr-481	183	6	more	more	ADV
ftr-481	183	7	controversial	controversial	ADJ
ftr-481	183	8	example	example	NOUN
ftr-481	183	9	of	of	ADP
ftr-481	183	10	a	a	DET
ftr-481	183	11	court	court	NOUN
ftr-481	183	12	ignoring	ignore	VERB
ftr-481	183	13	fundamental	fundamental	ADJ
ftr-481	183	14	structure	structure	NOUN
ftr-481	183	15	is	be	AUX
ftr-481	183	16	the	the	DET
ftr-481	183	17	tax	tax	NOUN
ftr-481	183	18	court	court	NOUN
ftr-481	183	19	's	's	PART
ftr-481	183	20	first	first	ADJ
ftr-481	183	21	decision	decision	NOUN
ftr-481	183	22	in	in	ADP
ftr-481	183	23	brown	brown	ADJ
ftr-481	183	24	group,22	group,22	NOUN
ftr-481	183	25	withdrawn	withdraw	VERB
ftr-481	183	26	in	in	ADP
ftr-481	183	27	september	september	PROPN
ftr-481	183	28	1994	1994	NUM
ftr-481	183	29	.	.	PUNCT
ftr-481	184	1	under	under	ADP
ftr-481	184	2	subpart	subpart	PROPN
ftr-481	184	3	f	f	PROPN
ftr-481	184	4	,	,	PUNCT
ftr-481	184	5	3	3	NUM
ftr-481	184	6	an	an	DET
ftr-481	184	7	anti	anti	ADJ
ftr-481	184	8	-	-	ADJ
ftr-481	184	9	tax	tax	ADJ
ftr-481	184	10	haven	haven	NOUN
ftr-481	184	11	regime	regime	NOUN
ftr-481	184	12	,	,	PUNCT
ftr-481	184	13	certain	certain	ADJ
ftr-481	184	14	kinds	kind	NOUN
ftr-481	184	15	of	of	ADP
ftr-481	184	16	income	income	NOUN
ftr-481	184	17	of	of	ADP
ftr-481	184	18	a	a	DET
ftr-481	184	19	controlled	control	VERB
ftr-481	184	20	foreign	foreign	ADJ
ftr-481	184	21	corporation	corporation	NOUN
ftr-481	184	22	(	(	PUNCT
ftr-481	184	23	cfc	cfc	PROPN
ftr-481	184	24	)	)	PUNCT
ftr-481	184	25	are	be	AUX
ftr-481	184	26	taxed	tax	VERB
ftr-481	184	27	to	to	ADP
ftr-481	184	28	u.s	u.s	PROPN
ftr-481	184	29	.	.	PROPN
ftr-481	184	30	shareholders	shareholder	NOUN
ftr-481	184	31	of	of	ADP
ftr-481	184	32	the	the	DET
ftr-481	184	33	cfc	cfc	NOUN
ftr-481	184	34	,	,	PUNCT
ftr-481	184	35	even	even	ADV
ftr-481	184	36	if	if	SCONJ
ftr-481	184	37	no	no	DET
ftr-481	184	38	dividends	dividend	NOUN
ftr-481	184	39	are	be	AUX
ftr-481	184	40	distributed	distribute	VERB
ftr-481	184	41	.	.	PUNCT
ftr-481	185	1	in	in	ADP
ftr-481	185	2	brown	brown	ADJ
ftr-481	185	3	group	group	NOUN
ftr-481	185	4	,	,	PUNCT
ftr-481	185	5	the	the	DET
ftr-481	185	6	court	court	NOUN
ftr-481	185	7	held	hold	VERB
ftr-481	185	8	that	that	DET
ftr-481	185	9	income	income	NOUN
ftr-481	185	10	earned	earn	VERB
ftr-481	185	11	by	by	ADP
ftr-481	185	12	a	a	DET
ftr-481	185	13	foreign	foreign	ADJ
ftr-481	185	14	partnership	partnership	NOUN
ftr-481	185	15	controlled	control	VERB
ftr-481	185	16	by	by	ADP
ftr-481	185	17	a	a	DET
ftr-481	185	18	cfc	cfc	NOUN
ftr-481	185	19	was	be	AUX
ftr-481	185	20	not	not	PART
ftr-481	185	21	subpart	subpart	NOUN
ftr-481	185	22	f	f	PROPN
ftr-481	185	23	income	income	NOUN
ftr-481	185	24	of	of	ADP
ftr-481	185	25	the	the	DET
ftr-481	185	26	partnership	partnership	NOUN
ftr-481	185	27	(	(	PUNCT
ftr-481	185	28	and	and	CCONJ
ftr-481	185	29	thus	thus	ADV
ftr-481	185	30	could	could	AUX
ftr-481	185	31	not	not	PART
ftr-481	185	32	be	be	AUX
ftr-481	185	33	subpart	subpart	ADJ
ftr-481	185	34	f	f	PROPN
ftr-481	185	35	income	income	NOUN
ftr-481	185	36	of	of	ADP
ftr-481	185	37	the	the	DET
ftr-481	185	38	cfc	cfc	NOUN
ftr-481	185	39	)	)	PUNCT
ftr-481	185	40	,	,	PUNCT
ftr-481	185	41	even	even	ADV
ftr-481	185	42	though	though	SCONJ
ftr-481	185	43	the	the	DET
ftr-481	185	44	cfc	cfc	NOUN
ftr-481	185	45	's	's	PART
ftr-481	185	46	distributive	distributive	ADJ
ftr-481	185	47	share	share	NOUN
ftr-481	185	48	of	of	ADP
ftr-481	185	49	the	the	DET
ftr-481	185	50	partnership	partnership	NOUN
ftr-481	185	51	's	's	PART
ftr-481	185	52	income	income	NOUN
ftr-481	185	53	would	would	AUX
ftr-481	185	54	clearly	clearly	ADV
ftr-481	185	55	have	have	AUX
ftr-481	185	56	been	be	AUX
ftr-481	185	57	subpart	subpart	PROPN
ftr-481	185	58	f	f	PROPN
ftr-481	185	59	income	income	NOUN
ftr-481	185	60	if	if	SCONJ
ftr-481	185	61	earned	earn	VERB
ftr-481	185	62	directly	directly	ADV
ftr-481	185	63	by	by	ADP
ftr-481	185	64	the	the	DET
ftr-481	185	65	cfc	cfc	NOUN
ftr-481	185	66	.	.	PUNCT
ftr-481	186	1	the	the	DET
ftr-481	186	2	court	court	NOUN
ftr-481	186	3	refused	refuse	VERB
ftr-481	186	4	to	to	PART
ftr-481	186	5	characterize	characterize	VERB
ftr-481	186	6	the	the	DET
ftr-481	186	7	partnership	partnership	NOUN
ftr-481	186	8	's	's	PART
ftr-481	186	9	income	income	NOUN
ftr-481	186	10	at	at	ADP
ftr-481	186	11	the	the	DET
ftr-481	186	12	partner	partner	NOUN
ftr-481	186	13	(	(	PUNCT
ftr-481	186	14	cfc	cfc	NOUN
ftr-481	186	15	)	)	PUNCT
ftr-481	186	16	level	level	NOUN
ftr-481	186	17	.	.	PUNCT
ftr-481	187	1	the	the	DET
ftr-481	187	2	cfc	cfc	PROPN
ftr-481	187	3	's	's	PART
ftr-481	187	4	distributive	distributive	ADJ
ftr-481	187	5	share	share	NOUN
ftr-481	187	6	of	of	ADP
ftr-481	187	7	partnership	partnership	NOUN
ftr-481	187	8	income	income	NOUN
ftr-481	187	9	was	be	AUX
ftr-481	187	10	thus	thus	ADV
ftr-481	187	11	not	not	PART
ftr-481	187	12	currently	currently	ADV
ftr-481	187	13	included	include	VERB
ftr-481	187	14	in	in	ADP
ftr-481	187	15	the	the	DET
ftr-481	187	16	income	income	NOUN
ftr-481	187	17	of	of	ADP
ftr-481	187	18	the	the	DET
ftr-481	187	19	cfc	cfc	PROPN
ftr-481	187	20	's	's	PART
ftr-481	187	21	u.s	u.s	PROPN
ftr-481	187	22	.	.	PROPN
ftr-481	187	23	shareholder	shareholder	NOUN
ftr-481	187	24	.	.	PUNCT
ftr-481	188	1	david	david	PROPN
ftr-481	188	2	shakow	shakow	PROPN
ftr-481	188	3	criticized	criticize	VERB
ftr-481	188	4	the	the	DET
ftr-481	188	5	decision	decision	NOUN
ftr-481	188	6	as	as	ADP
ftr-481	188	7	contrary	contrary	ADJ
ftr-481	188	8	to	to	ADP
ftr-481	188	9	the	the	DET
ftr-481	188	10	structural	structural	ADJ
ftr-481	188	11	constraints	constraint	NOUN
ftr-481	188	12	of	of	ADP
ftr-481	188	13	the	the	DET
ftr-481	188	14	partnership	partnership	NOUN
ftr-481	188	15	rules	rule	NOUN
ftr-481	188	16	(	(	PUNCT
ftr-481	188	17	subchapter	subchapter	NOUN
ftr-481	188	18	k),24	k),24	PROPN
ftr-481	188	19	and	and	CCONJ
ftr-481	188	20	michael	michael	PROPN
ftr-481	188	21	mcintyre	mcintyre	PROPN
ftr-481	188	22	criticized	criticize	VERB
ftr-481	188	23	it	it	PRON
ftr-481	188	24	as	as	ADP
ftr-481	188	25	contrary	contrary	ADJ
ftr-481	188	26	to	to	ADP
ftr-481	188	27	the	the	DET
ftr-481	188	28	structural	structural	ADJ
ftr-481	188	29	constraints	constraint	NOUN
ftr-481	188	30	of	of	ADP
ftr-481	188	31	subpart	subpart	ADJ
ftr-481	188	32	f.25	f.25	NOUN
ftr-481	188	33	the	the	DET
ftr-481	188	34	brouhaha	brouhaha	NOUN
ftr-481	188	35	caused	cause	VERB
ftr-481	188	36	the	the	DET
ftr-481	188	37	tax	tax	NOUN
ftr-481	188	38	court	court	NOUN
ftr-481	188	39	to	to	PART
ftr-481	188	40	withdraw	withdraw	VERB
ftr-481	188	41	its	its	PRON
ftr-481	188	42	decision	decision	NOUN
ftr-481	188	43	,	,	PUNCT
ftr-481	188	44	and	and	CCONJ
ftr-481	188	45	its	its	PRON
ftr-481	188	46	revised	revise	VERB
ftr-481	188	47	opinion	opinion	NOUN
ftr-481	188	48	came	come	VERB
ftr-481	188	49	down	down	ADP
ftr-481	188	50	the	the	DET
ftr-481	188	51	other	other	ADJ
ftr-481	188	52	way	way	NOUN
ftr-481	188	53	:	:	PUNCT
ftr-481	188	54	the	the	DET
ftr-481	188	55	interposition	interposition	NOUN
ftr-481	188	56	of	of	ADP
ftr-481	188	57	the	the	DET
ftr-481	188	58	partnership	partnership	NOUN
ftr-481	188	59	between	between	ADP
ftr-481	188	60	the	the	DET
ftr-481	188	61	subpart	subpart	NOUN
ftr-481	188	62	f	f	PROPN
ftr-481	188	63	income	income	NOUN
ftr-481	188	64	and	and	CCONJ
ftr-481	188	65	the	the	DET
ftr-481	188	66	cfc	cfc	NOUN
ftr-481	188	67	was	be	AUX
ftr-481	188	68	ignored	ignore	VERB
ftr-481	188	69	,	,	PUNCT
ftr-481	188	70	with	with	SCONJ
ftr-481	188	71	the	the	DET
ftr-481	188	72	result	result	NOUN
ftr-481	188	73	that	that	SCONJ
ftr-481	188	74	the	the	DET
ftr-481	188	75	cfc	cfc	NOUN
ftr-481	188	76	was	be	AUX
ftr-481	188	77	treated	treat	VERB
ftr-481	188	78	as	as	ADP
ftr-481	188	79	receiving	receive	VERB
ftr-481	188	80	the	the	DET
ftr-481	188	81	subpart	subpart	NOUN
ftr-481	188	82	f	f	NOUN
ftr-481	188	83	income	income	NOUN
ftr-481	188	84	directly.26	directly.26	ADJ
ftr-481	188	85	most	most	ADV
ftr-481	188	86	common	common	ADJ
ftr-481	188	87	law	law	NOUN
ftr-481	188	88	doctrines	doctrine	NOUN
ftr-481	188	89	in	in	ADP
ftr-481	188	90	tax	tax	NOUN
ftr-481	188	91	can	can	AUX
ftr-481	188	92	be	be	AUX
ftr-481	188	93	described	describe	VERB
ftr-481	188	94	and	and	CCONJ
ftr-481	188	95	justified	justify	VERB
ftr-481	188	96	under	under	ADP
ftr-481	188	97	the	the	DET
ftr-481	188	98	structure	structure	NOUN
ftr-481	188	99	rationale	rationale	NOUN
ftr-481	188	100	.	.	PUNCT
ftr-481	189	1	for	for	ADP
ftr-481	189	2	example	example	NOUN
ftr-481	189	3	,	,	PUNCT
ftr-481	189	4	by	by	ADP
ftr-481	189	5	providing	provide	VERB
ftr-481	189	6	higher	high	ADJ
ftr-481	189	7	marginal	marginal	ADJ
ftr-481	189	8	rates	rate	NOUN
ftr-481	189	9	for	for	ADP
ftr-481	189	10	persons	person	NOUN
ftr-481	189	11	with	with	ADP
ftr-481	189	12	greater	great	ADJ
ftr-481	189	13	income	income	NOUN
ftr-481	189	14	,	,	PUNCT
ftr-481	189	15	congress	congress	PROPN
ftr-481	189	16	implied	imply	VERB
ftr-481	189	17	that	that	SCONJ
ftr-481	189	18	it	it	PRON
ftr-481	189	19	should	should	AUX
ftr-481	189	20	not	not	PART
ftr-481	189	21	be	be	AUX
ftr-481	189	22	possible	possible	ADJ
ftr-481	189	23	to	to	PART
ftr-481	189	24	shift	shift	VERB
ftr-481	189	25	income	income	NOUN
ftr-481	189	26	artificially	artificially	ADV
ftr-481	189	27	from	from	ADP
ftr-481	189	28	higher	high	ADJ
ftr-481	189	29	-	-	PUNCT
ftr-481	189	30	income	income	NOUN
ftr-481	189	31	to	to	ADP
ftr-481	189	32	lower	low	ADJ
ftr-481	189	33	-	-	PUNCT
ftr-481	189	34	income	income	NOUN
ftr-481	189	35	individuals	individual	NOUN
ftr-481	189	36	or	or	CCONJ
ftr-481	189	37	entities	entity	NOUN
ftr-481	189	38	.	.	PUNCT
ftr-481	190	1	this	this	DET
ftr-481	190	2	structural	structural	ADJ
ftr-481	190	3	attribute	attribute	NOUN
ftr-481	190	4	spawned	spawn	VERB
ftr-481	190	5	the	the	DET
ftr-481	190	6	assignment	assignment	NOUN
ftr-481	190	7	of	of	ADP
ftr-481	190	8	income	income	NOUN
ftr-481	190	9	doctrine.27	doctrine.27	ADJ
ftr-481	190	10	by	by	ADP
ftr-481	190	11	providing	provide	VERB
ftr-481	190	12	one	one	NUM
ftr-481	190	13	set	set	NOUN
ftr-481	190	14	of	of	ADP
ftr-481	190	15	rules	rule	NOUN
ftr-481	190	16	for	for	ADP
ftr-481	190	17	dividends	dividend	NOUN
ftr-481	190	18	and	and	CCONJ
ftr-481	190	19	another	another	PRON
ftr-481	190	20	for	for	ADP
ftr-481	190	21	corporate	corporate	ADJ
ftr-481	190	22	reorganizations	reorganization	NOUN
ftr-481	190	23	,	,	PUNCT
ftr-481	190	24	congress	congress	PROPN
ftr-481	190	25	implied	imply	VERB
ftr-481	190	26	in	in	ADP
ftr-481	190	27	the	the	DET
ftr-481	190	28	statutory	statutory	ADJ
ftr-481	190	29	structure	structure	NOUN
ftr-481	190	30	that	that	SCONJ
ftr-481	190	31	there	there	PRON
ftr-481	190	32	is	be	VERB
ftr-481	190	33	a	a	DET
ftr-481	190	34	substantive	substantive	ADJ
ftr-481	190	35	difference	difference	NOUN
ftr-481	190	36	between	between	ADP
ftr-481	190	37	these	these	DET
ftr-481	190	38	two	two	NUM
ftr-481	190	39	types	type	NOUN
ftr-481	190	40	of	of	ADP
ftr-481	190	41	transactions	transaction	NOUN
ftr-481	190	42	and	and	CCONJ
ftr-481	190	43	22	22	NUM
ftr-481	190	44	.	.	PUNCT
ftr-481	190	45	brown	brown	PROPN
ftr-481	190	46	group	group	PROPN
ftr-481	190	47	,	,	PUNCT
ftr-481	190	48	inc	inc	PROPN
ftr-481	190	49	.	.	PROPN
ftr-481	191	1	v.	v.	PROPN
ftr-481	191	2	commissioner	commissioner	PROPN
ftr-481	191	3	,	,	PUNCT
ftr-481	191	4	102	102	NUM
ftr-481	191	5	t.c	t.c	PROPN
ftr-481	191	6	.	.	PROPN
ftr-481	191	7	616	616	NUM
ftr-481	191	8	(	(	PUNCT
ftr-481	191	9	1994	1994	NUM
ftr-481	191	10	)	)	PUNCT
ftr-481	191	11	(	(	PUNCT
ftr-481	191	12	withdrawn	withdraw	VERB
ftr-481	191	13	,	,	PUNCT
ftr-481	191	14	reconsideration	reconsideration	NOUN
ftr-481	191	15	granted	grant	VERB
ftr-481	191	16	)	)	PUNCT
ftr-481	191	17	.	.	PUNCT
ftr-481	192	1	23	23	NUM
ftr-481	192	2	.	.	PUNCT
ftr-481	193	1	irc	irc	VERB
ftr-481	193	2	§	§	PROPN
ftr-481	193	3	§	§	PROPN
ftr-481	193	4	951	951	NUM
ftr-481	193	5	-	-	SYM
ftr-481	193	6	964	964	NUM
ftr-481	193	7	.	.	PUNCT
ftr-481	194	1	24	24	NUM
ftr-481	194	2	.	.	PUNCT
ftr-481	195	1	david	david	PROPN
ftr-481	195	2	j.	j.	PROPN
ftr-481	195	3	shakow	shakow	PROPN
ftr-481	195	4	,	,	PUNCT
ftr-481	195	5	how	how	SCONJ
ftr-481	195	6	now	now	ADV
ftr-481	195	7	brown	brown	ADJ
ftr-481	195	8	k	k	NOUN
ftr-481	195	9	,	,	PUNCT
ftr-481	195	10	63	63	NUM
ftr-481	195	11	tax	tax	NOUN
ftr-481	195	12	notes	note	NOUN
ftr-481	195	13	1761	1761	NUM
ftr-481	195	14	(	(	PUNCT
ftr-481	195	15	june	june	PROPN
ftr-481	195	16	27	27	NUM
ftr-481	195	17	,	,	PUNCT
ftr-481	195	18	1994	1994	NUM
ftr-481	195	19	)	)	PUNCT
ftr-481	195	20	.	.	PUNCT
ftr-481	196	1	25	25	NUM
ftr-481	196	2	.	.	PUNCT
ftr-481	197	1	michael	michael	PROPN
ftr-481	197	2	mcintyre	mcintyre	PROPN
ftr-481	197	3	,	,	PUNCT
ftr-481	197	4	tax	tax	NOUN
ftr-481	197	5	court	court	NOUN
ftr-481	197	6	's	's	PART
ftr-481	197	7	brown	brown	ADJ
ftr-481	197	8	group	group	NOUN
ftr-481	197	9	decision	decision	NOUN
ftr-481	197	10	threatens	threaten	VERB
ftr-481	197	11	subpart	subpart	PROPN
ftr-481	197	12	f	f	PROPN
ftr-481	197	13	,	,	PUNCT
ftr-481	197	14	65	65	NUM
ftr-481	197	15	tax	tax	NOUN
ftr-481	197	16	notes	note	NOUN
ftr-481	197	17	371	371	NUM
ftr-481	197	18	(	(	PUNCT
ftr-481	197	19	oct	oct	PROPN
ftr-481	197	20	.	.	PROPN
ftr-481	197	21	17	17	NUM
ftr-481	197	22	,	,	PUNCT
ftr-481	197	23	1994	1994	NUM
ftr-481	197	24	)	)	PUNCT
ftr-481	197	25	.	.	PUNCT
ftr-481	198	1	26	26	NUM
ftr-481	198	2	.	.	PUNCT
ftr-481	198	3	brown	brown	ADJ
ftr-481	198	4	group	group	PROPN
ftr-481	198	5	,	,	PUNCT
ftr-481	198	6	inc	inc	PROPN
ftr-481	198	7	.	.	PROPN
ftr-481	199	1	v.	v.	PROPN
ftr-481	199	2	commissioner	commissioner	PROPN
ftr-481	199	3	,	,	PUNCT
ftr-481	199	4	104	104	NUM
ftr-481	199	5	t.c	t.c	PROPN
ftr-481	199	6	.	.	PUNCT
ftr-481	200	1	no	no	INTJ
ftr-481	200	2	.	.	NOUN
ftr-481	200	3	5	5	NUM
ftr-481	200	4	(	(	PUNCT
ftr-481	200	5	1995	1995	NUM
ftr-481	200	6	)	)	PUNCT
ftr-481	200	7	.	.	PUNCT
ftr-481	201	1	this	this	DET
ftr-481	201	2	result	result	NOUN
ftr-481	201	3	is	be	AUX
ftr-481	201	4	consistent	consistent	ADJ
ftr-481	201	5	with	with	ADP
ftr-481	201	6	the	the	DET
ftr-481	201	7	provision	provision	NOUN
ftr-481	201	8	in	in	ADP
ftr-481	201	9	the	the	DET
ftr-481	201	10	partnership	partnership	NOUN
ftr-481	201	11	antiabuse	antiabuse	PROPN
ftr-481	201	12	regulation	regulation	NOUN
ftr-481	201	13	that	that	PRON
ftr-481	201	14	requires	require	VERB
ftr-481	201	15	a	a	DET
ftr-481	201	16	partnership	partnership	NOUN
ftr-481	201	17	to	to	PART
ftr-481	201	18	be	be	AUX
ftr-481	201	19	viewed	view	VERB
ftr-481	201	20	as	as	ADP
ftr-481	201	21	an	an	DET
ftr-481	201	22	aggregate	aggregate	NOUN
ftr-481	201	23	of	of	ADP
ftr-481	201	24	its	its	PRON
ftr-481	201	25	partners	partner	NOUN
ftr-481	201	26	whenever	whenever	SCONJ
ftr-481	201	27	necessary	necessary	ADJ
ftr-481	201	28	to	to	PART
ftr-481	201	29	carry	carry	VERB
ftr-481	201	30	out	out	ADP
ftr-481	201	31	the	the	DET
ftr-481	201	32	purpose	purpose	NOUN
ftr-481	201	33	of	of	ADP
ftr-481	201	34	any	any	DET
ftr-481	201	35	code	code	NOUN
ftr-481	201	36	or	or	CCONJ
ftr-481	201	37	regulation	regulation	NOUN
ftr-481	201	38	provision	provision	NOUN
ftr-481	201	39	.	.	PUNCT
ftr-481	202	1	see	see	VERB
ftr-481	202	2	supra	supra	PROPN
ftr-481	202	3	notes	note	NOUN
ftr-481	202	4	1011	1011	NUM
ftr-481	202	5	and	and	CCONJ
ftr-481	202	6	accompanying	accompany	VERB
ftr-481	202	7	text	text	NOUN
ftr-481	202	8	.	.	PUNCT
ftr-481	203	1	the	the	DET
ftr-481	203	2	final	final	ADJ
ftr-481	203	3	regulations	regulation	NOUN
ftr-481	203	4	,	,	PUNCT
ftr-481	203	5	where	where	SCONJ
ftr-481	203	6	this	this	DET
ftr-481	203	7	provision	provision	NOUN
ftr-481	203	8	was	be	AUX
ftr-481	203	9	added	add	VERB
ftr-481	203	10	,	,	PUNCT
ftr-481	203	11	were	be	AUX
ftr-481	203	12	developed	develop	VERB
ftr-481	203	13	after	after	SCONJ
ftr-481	203	14	the	the	DET
ftr-481	203	15	first	first	ADJ
ftr-481	203	16	decision	decision	NOUN
ftr-481	203	17	in	in	ADP
ftr-481	203	18	brown	brown	ADJ
ftr-481	203	19	group	group	NOUN
ftr-481	203	20	was	be	AUX
ftr-481	203	21	announced	announce	VERB
ftr-481	203	22	and	and	CCONJ
ftr-481	203	23	withdrawn	withdraw	VERB
ftr-481	203	24	.	.	PUNCT
ftr-481	204	1	the	the	DET
ftr-481	204	2	provision	provision	NOUN
ftr-481	204	3	may	may	AUX
ftr-481	204	4	have	have	AUX
ftr-481	204	5	been	be	AUX
ftr-481	204	6	added	add	VERB
ftr-481	204	7	to	to	PART
ftr-481	204	8	address	address	VERB
ftr-481	204	9	situations	situation	NOUN
ftr-481	204	10	like	like	ADP
ftr-481	204	11	brown	brown	ADJ
ftr-481	204	12	group	group	NOUN
ftr-481	204	13	.	.	PUNCT
ftr-481	205	1	27	27	NUM
ftr-481	205	2	.	.	PUNCT
ftr-481	206	1	see	see	VERB
ftr-481	206	2	,	,	PUNCT
ftr-481	206	3	e.g	e.g	PROPN
ftr-481	206	4	,	,	PUNCT
ftr-481	206	5	helvering	helvere	VERB
ftr-481	206	6	v.	v.	ADP
ftr-481	206	7	horst	horst	PROPN
ftr-481	206	8	,	,	PUNCT
ftr-481	206	9	311	311	NUM
ftr-481	206	10	u.s	u.s	PROPN
ftr-481	206	11	.	.	PROPN
ftr-481	206	12	112	112	NUM
ftr-481	206	13	(	(	PUNCT
ftr-481	206	14	1940	1940	NUM
ftr-481	206	15	)	)	PUNCT
ftr-481	206	16	;	;	PUNCT
ftr-481	206	17	helvering	helvere	VERB
ftr-481	206	18	v.	v.	ADP
ftr-481	206	19	clifford	clifford	PROPN
ftr-481	206	20	,	,	PUNCT
ftr-481	206	21	309	309	NUM
ftr-481	206	22	u.s	u.s	PROPN
ftr-481	206	23	.	.	PROPN
ftr-481	206	24	331	331	NUM
ftr-481	206	25	(	(	PUNCT
ftr-481	206	26	1940	1940	NUM
ftr-481	206	27	)	)	PUNCT
ftr-481	206	28	;	;	PUNCT
ftr-481	206	29	blair	blair	PROPN
ftr-481	206	30	v.	v.	PROPN
ftr-481	206	31	commissioner	commissioner	PROPN
ftr-481	206	32	,	,	PUNCT
ftr-481	206	33	300	300	NUM
ftr-481	206	34	u.s	u.s	PROPN
ftr-481	206	35	.	.	PROPN
ftr-481	206	36	5	5	NUM
ftr-481	206	37	(	(	PUNCT
ftr-481	206	38	1937	1937	NUM
ftr-481	206	39	)	)	PUNCT
ftr-481	206	40	;	;	PUNCT
ftr-481	206	41	poe	poe	PROPN
ftr-481	206	42	v.	v.	ADP
ftr-481	206	43	seabom	seabom	PROPN
ftr-481	206	44	,	,	PUNCT
ftr-481	206	45	282	282	NUM
ftr-481	206	46	u.s	u.s	PROPN
ftr-481	206	47	.	.	PROPN
ftr-481	206	48	101	101	NUM
ftr-481	206	49	(	(	PUNCT
ftr-481	206	50	1930	1930	NUM
ftr-481	206	51	)	)	PUNCT
ftr-481	206	52	;	;	PUNCT
ftr-481	206	53	lucas	lucas	PROPN
ftr-481	206	54	v.	v.	PROPN
ftr-481	206	55	earl	earl	PROPN
ftr-481	206	56	,	,	PUNCT
ftr-481	206	57	281	281	NUM
ftr-481	206	58	u.s	u.s	PROPN
ftr-481	206	59	.	.	PROPN
ftr-481	206	60	111	111	NUM
ftr-481	206	61	(	(	PUNCT
ftr-481	206	62	1930	1930	NUM
ftr-481	206	63	)	)	PUNCT
ftr-481	206	64	.	.	PUNCT
ftr-481	207	1	[	[	X
ftr-481	207	2	vol	vol	NOUN
ftr-481	207	3	2:8	2:8	NUM
ftr-481	207	4	interpreting	interpreting	NOUN
ftr-481	207	5	tax	tax	NOUN
ftr-481	207	6	legislation	legislation	NOUN
ftr-481	207	7	:	:	PUNCT
ftr-481	207	8	the	the	DET
ftr-481	207	9	role	role	NOUN
ftr-481	207	10	of	of	ADP
ftr-481	207	11	purpose	purpose	NOUN
ftr-481	207	12	that	that	SCONJ
ftr-481	207	13	a	a	DET
ftr-481	207	14	transaction	transaction	NOUN
ftr-481	207	15	that	that	PRON
ftr-481	207	16	is	be	AUX
ftr-481	207	17	in	in	ADP
ftr-481	207	18	substance	substance	NOUN
ftr-481	207	19	a	a	DET
ftr-481	207	20	dividend	dividend	NOUN
ftr-481	207	21	should	should	AUX
ftr-481	207	22	be	be	AUX
ftr-481	207	23	taxed	tax	VERB
ftr-481	207	24	as	as	ADP
ftr-481	207	25	such	such	ADJ
ftr-481	207	26	,	,	PUNCT
ftr-481	207	27	even	even	ADV
ftr-481	207	28	if	if	SCONJ
ftr-481	207	29	it	it	PRON
ftr-481	207	30	is	be	AUX
ftr-481	207	31	cloaked	cloak	VERB
ftr-481	207	32	in	in	ADP
ftr-481	207	33	the	the	DET
ftr-481	207	34	form	form	NOUN
ftr-481	207	35	of	of	ADP
ftr-481	207	36	a	a	DET
ftr-481	207	37	reorganization	reorganization	NOUN
ftr-481	207	38	.	.	PUNCT
ftr-481	208	1	in	in	ADP
ftr-481	208	2	the	the	DET
ftr-481	208	3	famous	famous	ADJ
ftr-481	208	4	case	case	NOUN
ftr-481	208	5	of	of	ADP
ftr-481	208	6	gregory	gregory	PROPN
ftr-481	208	7	v.	v.	ADP
ftr-481	208	8	helvering	helvering	PROPN
ftr-481	208	9	,	,	PUNCT
ftr-481	208	10	2	2	NUM
ftr-481	208	11	for	for	ADP
ftr-481	208	12	example	example	NOUN
ftr-481	208	13	,	,	PUNCT
ftr-481	208	14	the	the	DET
ftr-481	208	15	supreme	supreme	PROPN
ftr-481	208	16	court	court	PROPN
ftr-481	208	17	disallowed	disallow	VERB
ftr-481	208	18	treatment	treatment	NOUN
ftr-481	208	19	of	of	ADP
ftr-481	208	20	a	a	DET
ftr-481	208	21	transaction	transaction	NOUN
ftr-481	208	22	as	as	ADP
ftr-481	208	23	a	a	DET
ftr-481	208	24	tax	tax	NOUN
ftr-481	208	25	-	-	PUNCT
ftr-481	208	26	free	free	ADJ
ftr-481	208	27	corporate	corporate	ADJ
ftr-481	208	28	reorganization	reorganization	NOUN
ftr-481	208	29	because	because	SCONJ
ftr-481	208	30	of	of	ADP
ftr-481	208	31	a	a	DET
ftr-481	208	32	lack	lack	NOUN
ftr-481	208	33	of	of	ADP
ftr-481	208	34	a	a	DET
ftr-481	208	35	"	"	PUNCT
ftr-481	208	36	business	business	NOUN
ftr-481	208	37	purpose	purpose	NOUN
ftr-481	208	38	"	"	PUNCT
ftr-481	208	39	for	for	ADP
ftr-481	208	40	the	the	DET
ftr-481	208	41	structuring	structuring	NOUN
ftr-481	208	42	of	of	ADP
ftr-481	208	43	the	the	DET
ftr-481	208	44	transaction	transaction	NOUN
ftr-481	208	45	,	,	PUNCT
ftr-481	208	46	even	even	ADV
ftr-481	208	47	though	though	SCONJ
ftr-481	208	48	the	the	DET
ftr-481	208	49	reorganization	reorganization	NOUN
ftr-481	208	50	provisions	provision	NOUN
ftr-481	208	51	did	do	AUX
ftr-481	208	52	not	not	PART
ftr-481	208	53	explicitly	explicitly	ADV
ftr-481	208	54	require	require	VERB
ftr-481	208	55	that	that	SCONJ
ftr-481	208	56	a	a	DET
ftr-481	208	57	reorganization	reorganization	NOUN
ftr-481	208	58	have	have	VERB
ftr-481	208	59	a	a	DET
ftr-481	208	60	business	business	NOUN
ftr-481	208	61	purpose	purpose	NOUN
ftr-481	208	62	.	.	PUNCT
ftr-481	209	1	the	the	DET
ftr-481	209	2	distribution	distribution	NOUN
ftr-481	209	3	of	of	ADP
ftr-481	209	4	assets	asset	NOUN
ftr-481	209	5	to	to	ADP
ftr-481	209	6	mrs	mrs	PROPN
ftr-481	209	7	.	.	PROPN
ftr-481	209	8	gregory	gregory	PROPN
ftr-481	209	9	in	in	ADP
ftr-481	209	10	the	the	DET
ftr-481	209	11	course	course	NOUN
ftr-481	209	12	of	of	ADP
ftr-481	209	13	the	the	DET
ftr-481	209	14	purported	purport	VERB
ftr-481	209	15	reorganization	reorganization	NOUN
ftr-481	209	16	was	be	AUX
ftr-481	209	17	therefore	therefore	ADV
ftr-481	209	18	treated	treat	VERB
ftr-481	209	19	as	as	ADP
ftr-481	209	20	a	a	DET
ftr-481	209	21	dividend	dividend	NOUN
ftr-481	209	22	.	.	PUNCT
ftr-481	210	1	in	in	ADP
ftr-481	210	2	other	other	ADJ
ftr-481	210	3	words	word	NOUN
ftr-481	210	4	,	,	PUNCT
ftr-481	210	5	although	although	SCONJ
ftr-481	210	6	there	there	PRON
ftr-481	210	7	was	be	VERB
ftr-481	210	8	no	no	DET
ftr-481	210	9	statutory	statutory	ADJ
ftr-481	210	10	language	language	NOUN
ftr-481	210	11	denying	deny	VERB
ftr-481	210	12	mrs	mrs	PROPN
ftr-481	210	13	.	.	PROPN
ftr-481	210	14	gregory	gregory	PROPN
ftr-481	210	15	reorganization	reorganization	PROPN
ftr-481	210	16	treatment	treatment	NOUN
ftr-481	210	17	,	,	PUNCT
ftr-481	210	18	that	that	DET
ftr-481	210	19	treatment	treatment	NOUN
ftr-481	210	20	was	be	AUX
ftr-481	210	21	,	,	PUNCT
ftr-481	210	22	under	under	ADP
ftr-481	210	23	the	the	DET
ftr-481	210	24	circumstances	circumstance	NOUN
ftr-481	210	25	,	,	PUNCT
ftr-481	210	26	inconsistent	inconsistent	ADJ
ftr-481	210	27	with	with	ADP
ftr-481	210	28	the	the	DET
ftr-481	210	29	purpose	purpose	NOUN
ftr-481	210	30	of	of	ADP
ftr-481	210	31	the	the	DET
ftr-481	210	32	reorganization	reorganization	NOUN
ftr-481	210	33	provisions	provision	NOUN
ftr-481	210	34	and	and	CCONJ
ftr-481	210	35	with	with	ADP
ftr-481	210	36	the	the	DET
ftr-481	210	37	statutory	statutory	ADJ
ftr-481	210	38	structure	structure	NOUN
ftr-481	210	39	that	that	PRON
ftr-481	210	40	differentiates	differentiate	VERB
ftr-481	210	41	between	between	ADP
ftr-481	210	42	dividends	dividend	NOUN
ftr-481	210	43	and	and	CCONJ
ftr-481	210	44	reorganizations	reorganization	NOUN
ftr-481	210	45	.	.	PUNCT
ftr-481	211	1	the	the	DET
ftr-481	211	2	lack	lack	NOUN
ftr-481	211	3	of	of	ADP
ftr-481	211	4	a	a	DET
ftr-481	211	5	business	business	NOUN
ftr-481	211	6	purpose	purpose	NOUN
ftr-481	211	7	was	be	AUX
ftr-481	211	8	latched	latch	VERB
ftr-481	211	9	upon	upon	SCONJ
ftr-481	211	10	,	,	PUNCT
ftr-481	211	11	but	but	CCONJ
ftr-481	211	12	the	the	DET
ftr-481	211	13	statute	statute	NOUN
ftr-481	211	14	's	's	PART
ftr-481	211	15	purpose	purpose	NOUN
ftr-481	211	16	,	,	PUNCT
ftr-481	211	17	in	in	ADP
ftr-481	211	18	the	the	DET
ftr-481	211	19	form	form	NOUN
ftr-481	211	20	of	of	ADP
ftr-481	211	21	statutory	statutory	ADJ
ftr-481	211	22	structure	structure	NOUN
ftr-481	211	23	,	,	PUNCT
ftr-481	211	24	might	might	AUX
ftr-481	211	25	have	have	AUX
ftr-481	211	26	been	be	AUX
ftr-481	211	27	the	the	DET
ftr-481	211	28	better	well	ADJ
ftr-481	211	29	measure	measure	NOUN
ftr-481	211	30	,	,	PUNCT
ftr-481	211	31	for	for	SCONJ
ftr-481	211	32	it	it	PRON
ftr-481	211	33	is	be	AUX
ftr-481	211	34	easy	easy	ADJ
ftr-481	211	35	to	to	PART
ftr-481	211	36	come	come	VERB
ftr-481	211	37	up	up	ADP
ftr-481	211	38	with	with	ADP
ftr-481	211	39	a	a	DET
ftr-481	211	40	business	business	NOUN
ftr-481	211	41	purpose	purpose	NOUN
ftr-481	211	42	when	when	SCONJ
ftr-481	211	43	it	it	PRON
ftr-481	211	44	is	be	AUX
ftr-481	211	45	convenient	convenient	ADJ
ftr-481	211	46	to	to	PART
ftr-481	211	47	do	do	VERB
ftr-481	211	48	so	so	ADV
ftr-481	211	49	.	.	PUNCT
ftr-481	211	50	'	'	PUNCT
ftr-481	212	1	another	another	DET
ftr-481	212	2	example	example	NOUN
ftr-481	212	3	of	of	ADP
ftr-481	212	4	a	a	DET
ftr-481	212	5	court	court	NOUN
ftr-481	212	6	invoking	invoke	VERB
ftr-481	212	7	a	a	DET
ftr-481	212	8	common	common	ADJ
ftr-481	212	9	law	law	NOUN
ftr-481	212	10	doctrine	doctrine	NOUN
ftr-481	212	11	to	to	PART
ftr-481	212	12	protect	protect	VERB
ftr-481	212	13	statutory	statutory	ADJ
ftr-481	212	14	structure	structure	NOUN
ftr-481	212	15	is	be	AUX
ftr-481	212	16	goldstein	goldstein	PROPN
ftr-481	212	17	v.	v.	PROPN
ftr-481	212	18	commissioner	commissioner	PROPN
ftr-481	212	19	,	,	PUNCT
ftr-481	212	20	t	t	PROPN
ftr-481	212	21	'	'	PUNCT
ftr-481	212	22	where	where	SCONJ
ftr-481	212	23	mrs	mrs	PROPN
ftr-481	212	24	.	.	PROPN
ftr-481	212	25	goldstein	goldstein	PROPN
ftr-481	212	26	,	,	PUNCT
ftr-481	212	27	who	who	PRON
ftr-481	212	28	had	have	AUX
ftr-481	212	29	recently	recently	ADV
ftr-481	212	30	won	win	VERB
ftr-481	212	31	the	the	DET
ftr-481	212	32	irish	irish	ADJ
ftr-481	212	33	lottery	lottery	NOUN
ftr-481	212	34	,	,	PUNCT
ftr-481	212	35	borrowed	borrow	VERB
ftr-481	212	36	at	at	ADP
ftr-481	212	37	4	4	NUM
ftr-481	212	38	%	%	NOUN
ftr-481	212	39	interest	interest	NOUN
ftr-481	212	40	to	to	PART
ftr-481	212	41	buy	buy	VERB
ftr-481	212	42	government	government	NOUN
ftr-481	212	43	bonds	bond	NOUN
ftr-481	212	44	paying	pay	VERB
ftr-481	212	45	2.5	2.5	NUM
ftr-481	212	46	%	%	NOUN
ftr-481	212	47	interest	interest	NOUN
ftr-481	212	48	.	.	PUNCT
ftr-481	213	1	she	she	PRON
ftr-481	213	2	prepaid	prepay	VERB
ftr-481	213	3	interest	interest	NOUN
ftr-481	213	4	on	on	ADP
ftr-481	213	5	the	the	DET
ftr-481	213	6	loan	loan	NOUN
ftr-481	213	7	in	in	ADP
ftr-481	213	8	the	the	DET
ftr-481	213	9	same	same	ADJ
ftr-481	213	10	year	year	NOUN
ftr-481	213	11	in	in	ADP
ftr-481	213	12	which	which	PRON
ftr-481	213	13	she	she	PRON
ftr-481	213	14	received	receive	VERB
ftr-481	213	15	the	the	DET
ftr-481	213	16	lottery	lottery	NOUN
ftr-481	213	17	winnings	winning	NOUN
ftr-481	213	18	and	and	CCONJ
ftr-481	213	19	sought	seek	VERB
ftr-481	213	20	to	to	PART
ftr-481	213	21	deduct	deduct	VERB
ftr-481	213	22	the	the	DET
ftr-481	213	23	prepaid	prepaid	ADJ
ftr-481	213	24	interest	interest	NOUN
ftr-481	213	25	against	against	ADP
ftr-481	213	26	the	the	DET
ftr-481	213	27	winnings	winning	NOUN
ftr-481	213	28	.	.	PUNCT
ftr-481	214	1	the	the	DET
ftr-481	214	2	market	market	NOUN
ftr-481	214	3	did	do	AUX
ftr-481	214	4	not	not	PART
ftr-481	214	5	indicate	indicate	VERB
ftr-481	214	6	a	a	DET
ftr-481	214	7	likelihood	likelihood	NOUN
ftr-481	214	8	that	that	SCONJ
ftr-481	214	9	the	the	DET
ftr-481	214	10	bonds	bond	NOUN
ftr-481	214	11	would	would	AUX
ftr-481	214	12	increase	increase	VERB
ftr-481	214	13	sufficiently	sufficiently	ADV
ftr-481	214	14	in	in	ADP
ftr-481	214	15	value	value	NOUN
ftr-481	214	16	to	to	PART
ftr-481	214	17	make	make	VERB
ftr-481	214	18	a	a	DET
ftr-481	214	19	profit	profit	NOUN
ftr-481	214	20	on	on	ADP
ftr-481	214	21	the	the	DET
ftr-481	214	22	investment	investment	NOUN
ftr-481	214	23	,	,	PUNCT
ftr-481	214	24	but	but	CCONJ
ftr-481	214	25	the	the	DET
ftr-481	214	26	tax	tax	NOUN
ftr-481	214	27	savings	saving	NOUN
ftr-481	214	28	,	,	PUNCT
ftr-481	214	29	if	if	SCONJ
ftr-481	214	30	allowed	allow	VERB
ftr-481	214	31	,	,	PUNCT
ftr-481	214	32	made	make	VERB
ftr-481	214	33	the	the	DET
ftr-481	214	34	uneconomical	uneconomical	ADJ
ftr-481	214	35	investment	investment	NOUN
ftr-481	214	36	worthwhile	worthwhile	ADJ
ftr-481	214	37	.	.	PUNCT
ftr-481	215	1	even	even	ADV
ftr-481	215	2	though	though	SCONJ
ftr-481	215	3	the	the	DET
ftr-481	215	4	statute	statute	NOUN
ftr-481	215	5	said	say	VERB
ftr-481	215	6	only	only	ADV
ftr-481	215	7	that	that	SCONJ
ftr-481	215	8	interest	interest	NOUN
ftr-481	215	9	was	be	AUX
ftr-481	215	10	deductible	deductible	ADJ
ftr-481	215	11	,	,	PUNCT
ftr-481	215	12	the	the	DET
ftr-481	215	13	court	court	NOUN
ftr-481	215	14	denied	deny	VERB
ftr-481	215	15	the	the	DET
ftr-481	215	16	interest	interest	NOUN
ftr-481	215	17	deduction	deduction	NOUN
ftr-481	215	18	because	because	SCONJ
ftr-481	215	19	of	of	ADP
ftr-481	215	20	the	the	DET
ftr-481	215	21	taxpayer	taxpayer	NOUN
ftr-481	215	22	's	's	PART
ftr-481	215	23	lack	lack	NOUN
ftr-481	215	24	of	of	ADP
ftr-481	215	25	profit	profit	NOUN
ftr-481	215	26	motive	motive	NOUN
ftr-481	215	27	for	for	ADP
ftr-481	215	28	the	the	DET
ftr-481	215	29	debt	debt	NOUN
ftr-481	215	30	-	-	PUNCT
ftr-481	215	31	financed	finance	VERB
ftr-481	215	32	investment	investment	NOUN
ftr-481	215	33	.	.	PUNCT
ftr-481	216	1	the	the	DET
ftr-481	216	2	lack	lack	NOUN
ftr-481	216	3	of	of	ADP
ftr-481	216	4	profit	profit	NOUN
ftr-481	216	5	motive	motive	NOUN
ftr-481	216	6	,	,	PUNCT
ftr-481	216	7	not	not	PART
ftr-481	216	8	required	require	VERB
ftr-481	216	9	by	by	ADP
ftr-481	216	10	statute	statute	NOUN
ftr-481	216	11	at	at	ADP
ftr-481	216	12	the	the	DET
ftr-481	216	13	time,3	time,3	NOUN
ftr-481	216	14	'	'	PUNCT
ftr-481	216	15	was	be	AUX
ftr-481	216	16	simply	simply	ADV
ftr-481	216	17	a	a	DET
ftr-481	216	18	common	common	ADJ
ftr-481	216	19	law	law	NOUN
ftr-481	216	20	doctrine	doctrine	NOUN
ftr-481	216	21	that	that	SCONJ
ftr-481	216	22	the	the	DET
ftr-481	216	23	court	court	NOUN
ftr-481	216	24	invoked	invoke	VERB
ftr-481	216	25	in	in	ADP
ftr-481	216	26	order	order	NOUN
ftr-481	216	27	to	to	PART
ftr-481	216	28	protect	protect	VERB
ftr-481	216	29	the	the	DET
ftr-481	216	30	statute	statute	NOUN
ftr-481	216	31	's	's	PART
ftr-481	216	32	larger	large	ADJ
ftr-481	216	33	structure	structure	NOUN
ftr-481	216	34	.	.	PUNCT
ftr-481	217	1	the	the	DET
ftr-481	217	2	purpose	purpose	NOUN
ftr-481	217	3	of	of	ADP
ftr-481	217	4	business	business	NOUN
ftr-481	217	5	and	and	CCONJ
ftr-481	217	6	investment	investment	NOUN
ftr-481	217	7	deductions	deduction	NOUN
ftr-481	217	8	is	be	AUX
ftr-481	217	9	to	to	PART
ftr-481	217	10	reduce	reduce	VERB
ftr-481	217	11	gross	gross	ADJ
ftr-481	217	12	income	income	NOUN
ftr-481	217	13	from	from	ADP
ftr-481	217	14	the	the	DET
ftr-481	217	15	business	business	NOUN
ftr-481	217	16	or	or	CCONJ
ftr-481	217	17	investment	investment	NOUN
ftr-481	217	18	to	to	ADP
ftr-481	217	19	a	a	DET
ftr-481	217	20	net	net	ADJ
ftr-481	217	21	profit	profit	NOUN
ftr-481	217	22	(	(	PUNCT
ftr-481	217	23	in	in	ADP
ftr-481	217	24	order	order	NOUN
ftr-481	217	25	to	to	PART
ftr-481	217	26	tax	tax	NOUN
ftr-481	217	27	income	income	NOUN
ftr-481	217	28	,	,	PUNCT
ftr-481	217	29	not	not	PART
ftr-481	217	30	gross	gross	ADJ
ftr-481	217	31	receipts	receipt	NOUN
ftr-481	217	32	)	)	PUNCT
ftr-481	217	33	.	.	PUNCT
ftr-481	218	1	if	if	SCONJ
ftr-481	218	2	a	a	DET
ftr-481	218	3	taxpayer	taxpayer	NOUN
ftr-481	218	4	enters	enter	VERB
ftr-481	218	5	into	into	ADP
ftr-481	218	6	a	a	DET
ftr-481	218	7	transaction	transaction	NOUN
ftr-481	218	8	without	without	ADP
ftr-481	218	9	a	a	DET
ftr-481	218	10	profit	profit	NOUN
ftr-481	218	11	motive	motive	NOUN
ftr-481	218	12	(	(	PUNCT
ftr-481	218	13	i.e.	i.e.	X
ftr-481	218	14	,	,	PUNCT
ftr-481	218	15	for	for	ADP
ftr-481	218	16	personal	personal	ADJ
ftr-481	218	17	reasons	reason	NOUN
ftr-481	218	18	)	)	PUNCT
ftr-481	218	19	,	,	PUNCT
ftr-481	218	20	the	the	DET
ftr-481	218	21	deduction	deduction	NOUN
ftr-481	218	22	would	would	AUX
ftr-481	218	23	be	be	AUX
ftr-481	218	24	a	a	DET
ftr-481	218	25	personal28	personal28	NOUN
ftr-481	218	26	.	.	PUNCT
ftr-481	219	1	293	293	NUM
ftr-481	219	2	u.s	u.s	PROPN
ftr-481	219	3	.	.	PROPN
ftr-481	219	4	465	465	NUM
ftr-481	219	5	(	(	PUNCT
ftr-481	219	6	1935	1935	NUM
ftr-481	219	7	)	)	PUNCT
ftr-481	219	8	.	.	PUNCT
ftr-481	220	1	29	29	NUM
ftr-481	220	2	.	.	X
ftr-481	221	1	see	see	VERB
ftr-481	221	2	,	,	PUNCT
ftr-481	221	3	e.g.	e.g.	ADV
ftr-481	221	4	,	,	PUNCT
ftr-481	221	5	alan	alan	PROPN
ftr-481	221	6	gunn	gunn	PROPN
ftr-481	221	7	,	,	PUNCT
ftr-481	221	8	were	be	AUX
ftr-481	221	9	reports	report	NOUN
ftr-481	221	10	of	of	ADP
ftr-481	221	11	brown	brown	ADJ
ftr-481	221	12	group	group	NOUN
ftr-481	221	13	's	's	PART
ftr-481	221	14	impending	impending	ADJ
ftr-481	221	15	death	death	NOUN
ftr-481	221	16	greatly	greatly	ADV
ftr-481	221	17	exaggerated	exaggerate	VERB
ftr-481	221	18	?	?	PUNCT
ftr-481	222	1	letter	letter	NOUN
ftr-481	222	2	to	to	ADP
ftr-481	222	3	the	the	DET
ftr-481	222	4	editor	editor	NOUN
ftr-481	222	5	,	,	PUNCT
ftr-481	222	6	65	65	NUM
ftr-481	222	7	tax	tax	NOUN
ftr-481	222	8	notes	note	NOUN
ftr-481	222	9	640	640	NUM
ftr-481	222	10	(	(	PUNCT
ftr-481	222	11	oct	oct	PROPN
ftr-481	222	12	.	.	PROPN
ftr-481	222	13	31	31	NUM
ftr-481	222	14	,	,	PUNCT
ftr-481	222	15	1994	1994	NUM
ftr-481	222	16	)	)	PUNCT
ftr-481	222	17	(	(	PUNCT
ftr-481	222	18	noting	note	VERB
ftr-481	222	19	that	that	SCONJ
ftr-481	222	20	the	the	DET
ftr-481	222	21	tax	tax	NOUN
ftr-481	222	22	court	court	NOUN
ftr-481	222	23	found	find	VERB
ftr-481	222	24	facts	fact	NOUN
ftr-481	222	25	that	that	PRON
ftr-481	222	26	might	might	AUX
ftr-481	222	27	have	have	AUX
ftr-481	222	28	satisfied	satisfy	VERB
ftr-481	222	29	the	the	DET
ftr-481	222	30	requirement	requirement	NOUN
ftr-481	222	31	that	that	SCONJ
ftr-481	222	32	the	the	DET
ftr-481	222	33	partnership	partnership	NOUN
ftr-481	222	34	was	be	AUX
ftr-481	222	35	formed	form	VERB
ftr-481	222	36	for	for	ADP
ftr-481	222	37	a	a	DET
ftr-481	222	38	"	"	PUNCT
ftr-481	222	39	business	business	NOUN
ftr-481	222	40	purpose	purpose	NOUN
ftr-481	222	41	"	"	PUNCT
ftr-481	222	42	)	)	PUNCT
ftr-481	222	43	.	.	PUNCT
ftr-481	223	1	30	30	NUM
ftr-481	223	2	.	.	X
ftr-481	223	3	364	364	NUM
ftr-481	223	4	f.2d	f.2d	SYM
ftr-481	223	5	734	734	NUM
ftr-481	223	6	(	(	PUNCT
ftr-481	223	7	2d	2d	NUM
ftr-481	223	8	cir	cir	NOUN
ftr-481	223	9	.	.	PUNCT
ftr-481	223	10	1966	1966	NUM
ftr-481	223	11	)	)	PUNCT
ftr-481	223	12	.	.	PUNCT
ftr-481	224	1	31	31	NUM
ftr-481	224	2	.	.	PUNCT
ftr-481	224	3	section	section	NOUN
ftr-481	224	4	183	183	NUM
ftr-481	224	5	(	(	PUNCT
ftr-481	224	6	prohibiting	prohibit	VERB
ftr-481	224	7	deduction	deduction	NOUN
ftr-481	224	8	of	of	ADP
ftr-481	224	9	net	net	ADJ
ftr-481	224	10	losses	loss	NOUN
ftr-481	224	11	arising	arise	VERB
ftr-481	224	12	from	from	ADP
ftr-481	224	13	activities	activity	NOUN
ftr-481	224	14	not	not	PART
ftr-481	224	15	engaged	engage	VERB
ftr-481	224	16	in	in	ADP
ftr-481	224	17	for	for	ADP
ftr-481	224	18	profit	profit	NOUN
ftr-481	224	19	)	)	PUNCT
ftr-481	224	20	was	be	AUX
ftr-481	224	21	not	not	PART
ftr-481	224	22	enacted	enact	VERB
ftr-481	224	23	until	until	ADP
ftr-481	224	24	1969	1969	NUM
ftr-481	224	25	,	,	PUNCT
ftr-481	224	26	and	and	CCONJ
ftr-481	224	27	§	§	PROPN
ftr-481	224	28	183	183	NUM
ftr-481	224	29	was	be	AUX
ftr-481	224	30	not	not	PART
ftr-481	224	31	made	make	VERB
ftr-481	224	32	applicable	applicable	ADJ
ftr-481	224	33	to	to	ADP
ftr-481	224	34	the	the	DET
ftr-481	224	35	interest	interest	NOUN
ftr-481	224	36	deduction	deduction	NOUN
ftr-481	224	37	until	until	ADP
ftr-481	224	38	1986	1986	NUM
ftr-481	224	39	.	.	PUNCT
ftr-481	225	1	19951	19951	NUM
ftr-481	225	2	502	502	NUM
ftr-481	226	1	florida	florida	PROPN
ftr-481	226	2	tax	tax	NOUN
ftr-481	226	3	review	review	NOUN
ftr-481	226	4	[	[	X
ftr-481	226	5	vol	vol	NOUN
ftr-481	226	6	.	.	NOUN
ftr-481	226	7	2:8	2:8	NUM
ftr-481	226	8	consumption	consumption	NOUN
ftr-481	226	9	deduction	deduction	NOUN
ftr-481	226	10	unnecessary	unnecessary	ADJ
ftr-481	226	11	in	in	ADP
ftr-481	226	12	ensuring	ensure	VERB
ftr-481	226	13	a	a	DET
ftr-481	226	14	tax	tax	NOUN
ftr-481	226	15	on	on	ADP
ftr-481	226	16	income	income	NOUN
ftr-481	226	17	instead	instead	ADV
ftr-481	226	18	of	of	ADP
ftr-481	226	19	gross	gross	ADJ
ftr-481	226	20	receipts	receipt	NOUN
ftr-481	226	21	.	.	PUNCT
ftr-481	227	1	in	in	ADP
ftr-481	227	2	sum	sum	NOUN
ftr-481	227	3	,	,	PUNCT
ftr-481	227	4	the	the	DET
ftr-481	227	5	structure	structure	NOUN
ftr-481	227	6	underlying	underlie	VERB
ftr-481	227	7	the	the	DET
ftr-481	227	8	internal	internal	ADJ
ftr-481	227	9	revenue	revenue	NOUN
ftr-481	227	10	code	code	NOUN
ftr-481	227	11	and	and	CCONJ
ftr-481	227	12	created	create	VERB
ftr-481	227	13	by	by	ADP
ftr-481	227	14	the	the	DET
ftr-481	227	15	sum	sum	NOUN
ftr-481	227	16	of	of	ADP
ftr-481	227	17	its	its	PRON
ftr-481	227	18	sections	section	NOUN
ftr-481	227	19	provides	provide	VERB
ftr-481	227	20	a	a	DET
ftr-481	227	21	powerful	powerful	ADJ
ftr-481	227	22	tool	tool	NOUN
ftr-481	227	23	in	in	ADP
ftr-481	227	24	statutory	statutory	ADJ
ftr-481	227	25	interpretation	interpretation	NOUN
ftr-481	227	26	of	of	ADP
ftr-481	227	27	tax	tax	NOUN
ftr-481	227	28	legislation	legislation	NOUN
ftr-481	227	29	.	.	PUNCT
ftr-481	228	1	and	and	CCONJ
ftr-481	228	2	that	that	SCONJ
ftr-481	228	3	statutory	statutory	ADJ
ftr-481	228	4	structure	structure	NOUN
ftr-481	228	5	could	could	AUX
ftr-481	228	6	come	come	VERB
ftr-481	228	7	within	within	ADP
ftr-481	228	8	the	the	DET
ftr-481	228	9	umbrella	umbrella	NOUN
ftr-481	228	10	of	of	ADP
ftr-481	228	11	statutory	statutory	ADJ
ftr-481	228	12	purpose	purpose	NOUN
ftr-481	228	13	.	.	PUNCT
ftr-481	229	1	b.	b.	PROPN
ftr-481	229	2	nontax	nontax	PROPN
ftr-481	229	3	code	code	PROPN
ftr-481	229	4	provisions	provision	NOUN
ftr-481	229	5	the	the	DET
ftr-481	229	6	code	code	NOUN
ftr-481	229	7	includes	include	VERB
ftr-481	229	8	many	many	ADJ
ftr-481	229	9	provisions	provision	NOUN
ftr-481	229	10	intended	intend	VERB
ftr-481	229	11	to	to	PART
ftr-481	229	12	induce	induce	VERB
ftr-481	229	13	changes	change	NOUN
ftr-481	229	14	in	in	ADP
ftr-481	229	15	behavior	behavior	NOUN
ftr-481	229	16	,	,	PUNCT
ftr-481	229	17	or	or	CCONJ
ftr-481	229	18	effect	effect	VERB
ftr-481	229	19	wealth	wealth	NOUN
ftr-481	229	20	transfers	transfer	NOUN
ftr-481	229	21	,	,	PUNCT
ftr-481	229	22	for	for	ADP
ftr-481	229	23	nontax	nontax	NOUN
ftr-481	229	24	reasons	reason	NOUN
ftr-481	229	25	based	base	VERB
ftr-481	229	26	on	on	ADP
ftr-481	229	27	economic	economic	ADJ
ftr-481	229	28	or	or	CCONJ
ftr-481	229	29	social	social	ADJ
ftr-481	229	30	policy	policy	NOUN
ftr-481	229	31	.	.	PUNCT
ftr-481	230	1	there	there	PRON
ftr-481	230	2	are	be	VERB
ftr-481	230	3	times	time	NOUN
ftr-481	230	4	when	when	SCONJ
ftr-481	230	5	courts	court	NOUN
ftr-481	230	6	are	be	AUX
ftr-481	230	7	asked	ask	VERB
ftr-481	230	8	to	to	PART
ftr-481	230	9	deviate	deviate	VERB
ftr-481	230	10	from	from	ADP
ftr-481	230	11	the	the	DET
ftr-481	230	12	plain	plain	ADJ
ftr-481	230	13	meaning	meaning	NOUN
ftr-481	230	14	of	of	ADP
ftr-481	230	15	the	the	DET
ftr-481	230	16	code	code	NOUN
ftr-481	230	17	,	,	PUNCT
ftr-481	230	18	by	by	ADP
ftr-481	230	19	either	either	CCONJ
ftr-481	230	20	the	the	DET
ftr-481	230	21	taxpayer	taxpayer	NOUN
ftr-481	230	22	or	or	CCONJ
ftr-481	230	23	the	the	DET
ftr-481	230	24	irs	irs	PROPN
ftr-481	230	25	,	,	PUNCT
ftr-481	230	26	because	because	SCONJ
ftr-481	230	27	the	the	DET
ftr-481	230	28	requesting	request	VERB
ftr-481	230	29	party	party	NOUN
ftr-481	230	30	thinks	think	VERB
ftr-481	230	31	the	the	DET
ftr-481	230	32	literal	literal	ADJ
ftr-481	230	33	interpretation	interpretation	NOUN
ftr-481	230	34	is	be	AUX
ftr-481	230	35	bad	bad	ADJ
ftr-481	230	36	policy	policy	NOUN
ftr-481	230	37	,	,	PUNCT
ftr-481	230	38	even	even	ADV
ftr-481	230	39	though	though	SCONJ
ftr-481	230	40	not	not	PART
ftr-481	230	41	inconsistent	inconsistent	ADJ
ftr-481	230	42	with	with	ADP
ftr-481	230	43	any	any	DET
ftr-481	230	44	structural	structural	ADJ
ftr-481	230	45	attribute	attribute	NOUN
ftr-481	230	46	of	of	ADP
ftr-481	230	47	the	the	DET
ftr-481	230	48	code	code	NOUN
ftr-481	230	49	.	.	PUNCT
ftr-481	231	1	because	because	SCONJ
ftr-481	231	2	policy	policy	NOUN
ftr-481	231	3	choices	choice	NOUN
ftr-481	231	4	in	in	ADP
ftr-481	231	5	a	a	DET
ftr-481	231	6	statute	statute	NOUN
ftr-481	231	7	are	be	AUX
ftr-481	231	8	the	the	DET
ftr-481	231	9	province	province	NOUN
ftr-481	231	10	of	of	ADP
ftr-481	231	11	congress	congress	PROPN
ftr-481	231	12	,	,	PUNCT
ftr-481	231	13	courts	court	NOUN
ftr-481	231	14	should	should	AUX
ftr-481	231	15	not	not	PART
ftr-481	231	16	,	,	PUNCT
ftr-481	231	17	in	in	ADP
ftr-481	231	18	my	my	PRON
ftr-481	231	19	view	view	NOUN
ftr-481	231	20	,	,	PUNCT
ftr-481	231	21	deviate	deviate	VERB
ftr-481	231	22	from	from	ADP
ftr-481	231	23	a	a	DET
ftr-481	231	24	textualist	textualist	ADJ
ftr-481	231	25	approach	approach	NOUN
ftr-481	231	26	to	to	ADP
ftr-481	231	27	statutory	statutory	ADJ
ftr-481	231	28	language	language	NOUN
ftr-481	231	29	when	when	SCONJ
ftr-481	231	30	no	no	DET
ftr-481	231	31	structural	structural	ADJ
ftr-481	231	32	value	value	NOUN
ftr-481	231	33	is	be	AUX
ftr-481	231	34	implicated	implicate	VERB
ftr-481	231	35	.	.	PUNCT
ftr-481	232	1	a	a	DET
ftr-481	232	2	textualist	textualist	ADJ
ftr-481	232	3	approach	approach	NOUN
ftr-481	232	4	effectuates	effectuate	VERB
ftr-481	232	5	the	the	DET
ftr-481	232	6	policy	policy	NOUN
ftr-481	232	7	choice	choice	NOUN
ftr-481	232	8	made	make	VERB
ftr-481	232	9	by	by	ADP
ftr-481	232	10	congress	congress	PROPN
ftr-481	232	11	or	or	CCONJ
ftr-481	232	12	forces	force	VERB
ftr-481	232	13	congress	congress	PROPN
ftr-481	232	14	to	to	PART
ftr-481	232	15	amend	amend	VERB
ftr-481	232	16	the	the	DET
ftr-481	232	17	statute	statute	NOUN
ftr-481	232	18	if	if	SCONJ
ftr-481	232	19	its	its	PRON
ftr-481	232	20	terms	term	NOUN
ftr-481	232	21	lead	lead	VERB
ftr-481	232	22	to	to	ADP
ftr-481	232	23	results	result	NOUN
ftr-481	232	24	inconsistent	inconsistent	ADJ
ftr-481	232	25	with	with	ADP
ftr-481	232	26	the	the	DET
ftr-481	232	27	intended	intend	VERB
ftr-481	232	28	policy	policy	NOUN
ftr-481	232	29	.	.	PUNCT
ftr-481	233	1	my	my	PRON
ftr-481	233	2	example	example	NOUN
ftr-481	233	3	is	be	AUX
ftr-481	233	4	hernandez	hernandez	PROPN
ftr-481	233	5	v.	v.	PROPN
ftr-481	233	6	commissioner	commissioner	PROPN
ftr-481	233	7	,	,	PUNCT
ftr-481	233	8	"	"	PUNCT
ftr-481	233	9	which	which	PRON
ftr-481	233	10	dealt	deal	VERB
ftr-481	233	11	with	with	ADP
ftr-481	233	12	the	the	DET
ftr-481	233	13	terms	term	NOUN
ftr-481	233	14	"	"	PUNCT
ftr-481	233	15	contribution	contribution	NOUN
ftr-481	233	16	or	or	CCONJ
ftr-481	233	17	gift	gift	NOUN
ftr-481	233	18	"	"	PUNCT
ftr-481	233	19	in	in	ADP
ftr-481	233	20	section	section	NOUN
ftr-481	233	21	170	170	NUM
ftr-481	233	22	,	,	PUNCT
ftr-481	233	23	allowing	allow	VERB
ftr-481	233	24	the	the	DET
ftr-481	233	25	deduction	deduction	NOUN
ftr-481	233	26	for	for	ADP
ftr-481	233	27	charitable	charitable	ADJ
ftr-481	233	28	contributions	contribution	NOUN
ftr-481	233	29	.	.	PUNCT
ftr-481	234	1	under	under	ADP
ftr-481	234	2	a	a	DET
ftr-481	234	3	literal	literal	ADJ
ftr-481	234	4	approach	approach	NOUN
ftr-481	234	5	to	to	ADP
ftr-481	234	6	those	those	DET
ftr-481	234	7	terms	term	NOUN
ftr-481	234	8	,	,	PUNCT
ftr-481	234	9	a	a	DET
ftr-481	234	10	transferor	transferor	NOUN
ftr-481	234	11	makes	make	VERB
ftr-481	234	12	no	no	DET
ftr-481	234	13	contribution	contribution	NOUN
ftr-481	234	14	or	or	CCONJ
ftr-481	234	15	gift	gift	NOUN
ftr-481	234	16	to	to	ADP
ftr-481	234	17	the	the	DET
ftr-481	234	18	extent	extent	NOUN
ftr-481	234	19	a	a	DET
ftr-481	234	20	quid	quid	NOUN
ftr-481	234	21	quo	quo	NOUN
ftr-481	234	22	pro	pro	X
ftr-481	234	23	is	be	AUX
ftr-481	234	24	received	receive	VERB
ftr-481	234	25	in	in	ADP
ftr-481	234	26	exchange	exchange	NOUN
ftr-481	234	27	.	.	PUNCT
ftr-481	235	1	for	for	ADP
ftr-481	235	2	example	example	NOUN
ftr-481	235	3	,	,	PUNCT
ftr-481	235	4	cash	cash	NOUN
ftr-481	235	5	transfers	transfer	NOUN
ftr-481	235	6	to	to	ADP
ftr-481	235	7	a	a	DET
ftr-481	235	8	church	church	NOUN
ftr-481	235	9	by	by	ADP
ftr-481	235	10	parents	parent	NOUN
ftr-481	235	11	of	of	ADP
ftr-481	235	12	students	student	NOUN
ftr-481	235	13	enrolled	enrol	VERB
ftr-481	235	14	in	in	ADP
ftr-481	235	15	the	the	DET
ftr-481	235	16	church	church	NOUN
ftr-481	235	17	school	school	NOUN
ftr-481	235	18	are	be	AUX
ftr-481	235	19	not	not	PART
ftr-481	235	20	deductible	deductible	ADJ
ftr-481	235	21	charitable	charitable	ADJ
ftr-481	235	22	contributions	contribution	NOUN
ftr-481	235	23	when	when	SCONJ
ftr-481	235	24	the	the	DET
ftr-481	235	25	payments	payment	NOUN
ftr-481	235	26	purchase	purchase	VERB
ftr-481	235	27	the	the	DET
ftr-481	235	28	education	education	NOUN
ftr-481	235	29	services	service	NOUN
ftr-481	235	30	.	.	PUNCT
ftr-481	236	1	3	3	NUM
ftr-481	236	2	the	the	DET
ftr-481	236	3	taxpayers	taxpayer	NOUN
ftr-481	236	4	in	in	ADP
ftr-481	236	5	hernandez	hernandez	PROPN
ftr-481	236	6	made	make	VERB
ftr-481	236	7	cash	cash	NOUN
ftr-481	236	8	transfers	transfer	NOUN
ftr-481	236	9	to	to	ADP
ftr-481	236	10	the	the	DET
ftr-481	236	11	church	church	NOUN
ftr-481	236	12	of	of	ADP
ftr-481	236	13	scientology	scientology	PROPN
ftr-481	236	14	in	in	ADP
ftr-481	236	15	exchange	exchange	NOUN
ftr-481	236	16	for	for	ADP
ftr-481	236	17	services	service	NOUN
ftr-481	236	18	known	know	VERB
ftr-481	236	19	as	as	ADP
ftr-481	236	20	"	"	PUNCT
ftr-481	236	21	auditing	auditing	NOUN
ftr-481	236	22	"	"	PUNCT
ftr-481	236	23	and	and	CCONJ
ftr-481	236	24	"	"	PUNCT
ftr-481	236	25	training	training	NOUN
ftr-481	236	26	,	,	PUNCT
ftr-481	236	27	"	"	PUNCT
ftr-481	236	28	described	describe	VERB
ftr-481	236	29	as	as	ADP
ftr-481	236	30	follows	follow	VERB
ftr-481	236	31	.	.	PUNCT
ftr-481	237	1	scientologists	scientologist	NOUN
ftr-481	237	2	believe	believe	VERB
ftr-481	237	3	that	that	SCONJ
ftr-481	237	4	an	an	DET
ftr-481	237	5	immortal	immortal	ADJ
ftr-481	237	6	spiritual	spiritual	ADJ
ftr-481	237	7	being	being	NOUN
ftr-481	237	8	exists	exist	VERB
ftr-481	237	9	in	in	ADP
ftr-481	237	10	every	every	DET
ftr-481	237	11	person	person	NOUN
ftr-481	237	12	.	.	PUNCT
ftr-481	238	1	a	a	DET
ftr-481	238	2	person	person	NOUN
ftr-481	238	3	becomes	become	VERB
ftr-481	238	4	aware	aware	ADJ
ftr-481	238	5	of	of	ADP
ftr-481	238	6	this	this	DET
ftr-481	238	7	spiritual	spiritual	ADJ
ftr-481	238	8	dimension	dimension	NOUN
ftr-481	238	9	through	through	ADP
ftr-481	238	10	a	a	DET
ftr-481	238	11	process	process	NOUN
ftr-481	238	12	known	know	VERB
ftr-481	238	13	as	as	ADP
ftr-481	238	14	"	"	PUNCT
ftr-481	238	15	auditing	auditing	NOUN
ftr-481	238	16	.	.	PUNCT
ftr-481	238	17	"	"	PUNCT
ftr-481	239	1	auditing	auditing	NOUN
ftr-481	239	2	involves	involve	VERB
ftr-481	239	3	a	a	DET
ftr-481	239	4	one	one	NUM
ftr-481	239	5	-	-	PUNCT
ftr-481	239	6	to	to	ADP
ftr-481	239	7	-	-	PUNCT
ftr-481	239	8	one	one	NUM
ftr-481	239	9	encounter	encounter	NOUN
ftr-481	239	10	between	between	ADP
ftr-481	239	11	a	a	DET
ftr-481	239	12	participant	participant	NOUN
ftr-481	239	13	(	(	PUNCT
ftr-481	239	14	known	know	VERB
ftr-481	239	15	as	as	ADP
ftr-481	239	16	a	a	DET
ftr-481	239	17	"	"	PUNCT
ftr-481	239	18	preclear	preclear	NOUN
ftr-481	239	19	"	"	PUNCT
ftr-481	239	20	)	)	PUNCT
ftr-481	239	21	and	and	CCONJ
ftr-481	239	22	a	a	DET
ftr-481	239	23	church	church	NOUN
ftr-481	239	24	official	official	NOUN
ftr-481	239	25	(	(	PUNCT
ftr-481	239	26	known	know	VERB
ftr-481	239	27	as	as	ADP
ftr-481	239	28	an	an	DET
ftr-481	239	29	"	"	PUNCT
ftr-481	239	30	auditor	auditor	NOUN
ftr-481	239	31	"	"	PUNCT
ftr-481	239	32	)	)	PUNCT
ftr-481	239	33	.	.	PUNCT
ftr-481	240	1	an	an	DET
ftr-481	240	2	electronic	electronic	ADJ
ftr-481	240	3	device	device	NOUN
ftr-481	240	4	,	,	PUNCT
ftr-481	240	5	the	the	DET
ftr-481	240	6	e	e	NOUN
ftr-481	240	7	-	-	NOUN
ftr-481	240	8	meter	meter	NOUN
ftr-481	240	9	,	,	PUNCT
ftr-481	240	10	helps	help	VERB
ftr-481	240	11	the	the	DET
ftr-481	240	12	auditor	auditor	NOUN
ftr-481	240	13	identify	identify	VERB
ftr-481	240	14	the	the	DET
ftr-481	240	15	preclear	preclear	NOUN
ftr-481	240	16	's	's	PART
ftr-481	240	17	areas	area	NOUN
ftr-481	240	18	of	of	ADP
ftr-481	240	19	spiritual	spiritual	ADJ
ftr-481	240	20	difficulty	difficulty	NOUN
ftr-481	240	21	by	by	ADP
ftr-481	240	22	measuring	measure	VERB
ftr-481	240	23	skin	skin	NOUN
ftr-481	240	24	responses	response	NOUN
ftr-481	240	25	during	during	ADP
ftr-481	240	26	a	a	DET
ftr-481	240	27	question	question	NOUN
ftr-481	240	28	and	and	CCONJ
ftr-481	240	29	answer	answer	NOUN
ftr-481	240	30	session	session	NOUN
ftr-481	240	31	.	.	PUNCT
ftr-481	241	1	although	although	SCONJ
ftr-481	241	2	auditing	auditing	NOUN
ftr-481	241	3	sessions	session	NOUN
ftr-481	241	4	are	be	AUX
ftr-481	241	5	conducted	conduct	VERB
ftr-481	241	6	one	one	NUM
ftr-481	241	7	on	on	ADP
ftr-481	241	8	one	one	NUM
ftr-481	241	9	,	,	PUNCT
ftr-481	241	10	the	the	DET
ftr-481	241	11	content	content	NOUN
ftr-481	241	12	of	of	ADP
ftr-481	241	13	each	each	DET
ftr-481	241	14	session	session	NOUN
ftr-481	241	15	is	be	AUX
ftr-481	241	16	not	not	PART
ftr-481	241	17	individually	individually	ADV
ftr-481	241	18	tailored	tailor	VERB
ftr-481	241	19	.	.	PUNCT
ftr-481	242	1	32	32	NUM
ftr-481	242	2	.	.	X
ftr-481	243	1	490	490	NUM
ftr-481	243	2	u.s	u.s	PROPN
ftr-481	243	3	.	.	PROPN
ftr-481	243	4	680	680	NUM
ftr-481	243	5	(	(	PUNCT
ftr-481	243	6	1989	1989	NUM
ftr-481	243	7	)	)	PUNCT
ftr-481	243	8	.	.	PUNCT
ftr-481	244	1	33	33	NUM
ftr-481	244	2	.	.	PUNCT
ftr-481	245	1	see	see	VERB
ftr-481	245	2	rev	rev	PROPN
ftr-481	245	3	.	.	PROPN
ftr-481	245	4	rul	rul	PROPN
ftr-481	245	5	.	.	PUNCT
ftr-481	246	1	83	83	NUM
ftr-481	246	2	-	-	SYM
ftr-481	246	3	104	104	NUM
ftr-481	246	4	,	,	PUNCT
ftr-481	246	5	1983	1983	NUM
ftr-481	246	6	-	-	SYM
ftr-481	246	7	2	2	NUM
ftr-481	246	8	c.b	c.b	PROPN
ftr-481	246	9	.	.	PROPN
ftr-481	246	10	46	46	NUM
ftr-481	246	11	.	.	PUNCT
ftr-481	247	1	interpreting	interpret	VERB
ftr-481	247	2	tax	tax	NOUN
ftr-481	247	3	legislation	legislation	NOUN
ftr-481	247	4	:	:	PUNCT
ftr-481	247	5	the	the	DET
ftr-481	247	6	role	role	NOUN
ftr-481	247	7	of	of	ADP
ftr-481	247	8	purpose	purpose	NOUN
ftr-481	247	9	the	the	DET
ftr-481	247	10	preclear	preclear	NOUN
ftr-481	247	11	gains	gain	VERB
ftr-481	247	12	spiritual	spiritual	ADJ
ftr-481	247	13	awareness	awareness	NOUN
ftr-481	247	14	by	by	ADP
ftr-481	247	15	progressing	progress	VERB
ftr-481	247	16	through	through	ADP
ftr-481	247	17	sequential	sequential	ADJ
ftr-481	247	18	levels	level	NOUN
ftr-481	247	19	of	of	ADP
ftr-481	247	20	auditing	auditing	NOUN
ftr-481	247	21	,	,	PUNCT
ftr-481	247	22	provided	provide	VERB
ftr-481	247	23	in	in	ADP
ftr-481	247	24	short	short	ADJ
ftr-481	247	25	blocks	block	NOUN
ftr-481	247	26	of	of	ADP
ftr-481	247	27	time	time	NOUN
ftr-481	247	28	known	know	VERB
ftr-481	247	29	as	as	ADP
ftr-481	247	30	"	"	PUNCT
ftr-481	247	31	intensives	intensive	NOUN
ftr-481	247	32	.	.	PUNCT
ftr-481	247	33	"	"	PUNCT
ftr-481	248	1	the	the	DET
ftr-481	248	2	church	church	NOUN
ftr-481	248	3	also	also	ADV
ftr-481	248	4	offers	offer	VERB
ftr-481	248	5	members	member	NOUN
ftr-481	248	6	doctrinal	doctrinal	ADJ
ftr-481	248	7	courses	course	NOUN
ftr-481	248	8	known	know	VERB
ftr-481	248	9	as	as	ADP
ftr-481	248	10	"	"	PUNCT
ftr-481	248	11	training	training	NOUN
ftr-481	248	12	.	.	PUNCT
ftr-481	248	13	"	"	PUNCT
ftr-481	249	1	participants	participant	NOUN
ftr-481	249	2	in	in	ADP
ftr-481	249	3	these	these	DET
ftr-481	249	4	sessions	session	NOUN
ftr-481	249	5	study	study	VERB
ftr-481	249	6	the	the	DET
ftr-481	249	7	tenets	tenet	NOUN
ftr-481	249	8	of	of	ADP
ftr-481	249	9	scientology	scientology	NOUN
ftr-481	249	10	and	and	CCONJ
ftr-481	249	11	seek	seek	VERB
ftr-481	249	12	to	to	PART
ftr-481	249	13	attain	attain	VERB
ftr-481	249	14	the	the	DET
ftr-481	249	15	qualifications	qualification	NOUN
ftr-481	249	16	necessary	necessary	ADJ
ftr-481	249	17	to	to	PART
ftr-481	249	18	serve	serve	VERB
ftr-481	249	19	as	as	ADP
ftr-481	249	20	auditors	auditor	NOUN
ftr-481	249	21	....	....	PUNCT
ftr-481	250	1	scientologists	scientologist	NOUN
ftr-481	250	2	are	be	AUX
ftr-481	250	3	taught	teach	VERB
ftr-481	250	4	that	that	SCONJ
ftr-481	250	5	spiritual	spiritual	ADJ
ftr-481	250	6	gains	gain	NOUN
ftr-481	250	7	result	result	VERB
ftr-481	250	8	from	from	ADP
ftr-481	250	9	participation	participation	NOUN
ftr-481	250	10	in	in	ADP
ftr-481	250	11	such	such	ADJ
ftr-481	250	12	courses	course	NOUN
ftr-481	250	13	.	.	PUNCT
ftr-481	251	1	the	the	DET
ftr-481	251	2	church	church	NOUN
ftr-481	251	3	charges	charge	VERB
ftr-481	251	4	a	a	DET
ftr-481	251	5	"	"	PUNCT
ftr-481	251	6	fixed	fixed	ADJ
ftr-481	251	7	donation	donation	NOUN
ftr-481	251	8	,	,	PUNCT
ftr-481	251	9	"	"	PUNCT
ftr-481	251	10	also	also	ADV
ftr-481	251	11	known	know	VERB
ftr-481	251	12	as	as	ADP
ftr-481	251	13	a	a	DET
ftr-481	251	14	"	"	PUNCT
ftr-481	251	15	price	price	NOUN
ftr-481	251	16	"	"	PUNCT
ftr-481	251	17	or	or	CCONJ
ftr-481	251	18	a	a	DET
ftr-481	251	19	"	"	PUNCT
ftr-481	251	20	fixed	fixed	ADJ
ftr-481	251	21	contribution	contribution	NOUN
ftr-481	251	22	,	,	PUNCT
ftr-481	251	23	"	"	PUNCT
ftr-481	251	24	for	for	SCONJ
ftr-481	251	25	participants	participant	NOUN
ftr-481	251	26	to	to	PART
ftr-481	251	27	gain	gain	VERB
ftr-481	251	28	access	access	NOUN
ftr-481	251	29	to	to	ADP
ftr-481	251	30	auditing	auditing	NOUN
ftr-481	251	31	and	and	CCONJ
ftr-481	251	32	training	training	NOUN
ftr-481	251	33	sessions	session	NOUN
ftr-481	251	34	.	.	PUNCT
ftr-481	252	1	these	these	DET
ftr-481	252	2	charges	charge	NOUN
ftr-481	252	3	are	be	AUX
ftr-481	252	4	set	set	VERB
ftr-481	252	5	forth	forth	ADV
ftr-481	252	6	in	in	ADP
ftr-481	252	7	schedules	schedule	NOUN
ftr-481	252	8	,	,	PUNCT
ftr-481	252	9	and	and	CCONJ
ftr-481	252	10	prices	price	NOUN
ftr-481	252	11	vary	vary	VERB
ftr-481	252	12	with	with	ADP
ftr-481	252	13	a	a	DET
ftr-481	252	14	session	session	NOUN
ftr-481	252	15	's	's	PART
ftr-481	252	16	length	length	NOUN
ftr-481	252	17	and	and	CCONJ
ftr-481	252	18	level	level	NOUN
ftr-481	252	19	of	of	ADP
ftr-481	252	20	sophistication	sophistication	NOUN
ftr-481	252	21	....	....	PUNCT
ftr-481	253	1	this	this	DET
ftr-481	253	2	system	system	NOUN
ftr-481	253	3	of	of	ADP
ftr-481	253	4	mandatory	mandatory	ADJ
ftr-481	253	5	fixed	fix	VERB
ftr-481	253	6	charges	charge	NOUN
ftr-481	253	7	is	be	AUX
ftr-481	253	8	based	base	VERB
ftr-481	253	9	on	on	ADP
ftr-481	253	10	a	a	DET
ftr-481	253	11	central	central	ADJ
ftr-481	253	12	tenet	tenet	NOUN
ftr-481	253	13	of	of	ADP
ftr-481	253	14	scientology	scientology	PROPN
ftr-481	253	15	known	know	VERB
ftr-481	253	16	as	as	ADP
ftr-481	253	17	the	the	DET
ftr-481	253	18	"	"	PUNCT
ftr-481	253	19	doctrine	doctrine	NOUN
ftr-481	253	20	of	of	ADP
ftr-481	253	21	exchange	exchange	NOUN
ftr-481	253	22	,	,	PUNCT
ftr-481	253	23	"	"	PUNCT
ftr-481	253	24	according	accord	VERB
ftr-481	253	25	to	to	ADP
ftr-481	253	26	which	which	PRON
ftr-481	253	27	any	any	DET
ftr-481	253	28	time	time	NOUN
ftr-481	253	29	a	a	DET
ftr-481	253	30	person	person	NOUN
ftr-481	253	31	receives	receive	VERB
ftr-481	253	32	something	something	PRON
ftr-481	253	33	he	he	PRON
ftr-481	253	34	must	must	AUX
ftr-481	253	35	pay	pay	VERB
ftr-481	253	36	something	something	PRON
ftr-481	253	37	back	back	ADP
ftr-481	253	38	.	.	PUNCT
ftr-481	254	1	in	in	ADP
ftr-481	254	2	so	so	ADV
ftr-481	254	3	doing	do	VERB
ftr-481	254	4	,	,	PUNCT
ftr-481	254	5	a	a	DET
ftr-481	254	6	scientologist	scientologist	NOUN
ftr-481	254	7	maintains	maintain	VERB
ftr-481	254	8	"	"	PUNCT
ftr-481	254	9	inflow	inflow	NOUN
ftr-481	254	10	"	"	PUNCT
ftr-481	254	11	and	and	CCONJ
ftr-481	254	12	"	"	PUNCT
ftr-481	254	13	outflow	outflow	NOUN
ftr-481	254	14	"	"	PUNCT
ftr-481	254	15	and	and	CCONJ
ftr-481	254	16	avoids	avoid	VERB
ftr-481	254	17	spiritual	spiritual	ADJ
ftr-481	254	18	decline	decline	NOUN
ftr-481	254	19	.	.	PUNCT
ftr-481	255	1	:	:	PUNCT
ftr-481	255	2	the	the	DET
ftr-481	255	3	supreme	supreme	PROPN
ftr-481	255	4	court	court	PROPN
ftr-481	255	5	held	hold	VERB
ftr-481	255	6	in	in	ADP
ftr-481	255	7	hernandez	hernandez	PROPN
ftr-481	255	8	that	that	SCONJ
ftr-481	255	9	to	to	ADP
ftr-481	255	10	the	the	DET
ftr-481	255	11	extent	extent	NOUN
ftr-481	255	12	a	a	DET
ftr-481	255	13	quid	quid	ADJ
ftr-481	255	14	pro	pro	X
ftr-481	255	15	quo	quo	NOUN
ftr-481	255	16	is	be	AUX
ftr-481	255	17	received	receive	VERB
ftr-481	255	18	in	in	ADP
ftr-481	255	19	exchange	exchange	NOUN
ftr-481	255	20	for	for	ADP
ftr-481	255	21	a	a	DET
ftr-481	255	22	payment	payment	NOUN
ftr-481	255	23	to	to	ADP
ftr-481	255	24	a	a	DET
ftr-481	255	25	church	church	NOUN
ftr-481	255	26	,	,	PUNCT
ftr-481	255	27	the	the	DET
ftr-481	255	28	payment	payment	NOUN
ftr-481	255	29	is	be	AUX
ftr-481	255	30	not	not	PART
ftr-481	255	31	a	a	DET
ftr-481	255	32	"	"	PUNCT
ftr-481	255	33	contribution	contribution	NOUN
ftr-481	255	34	or	or	CCONJ
ftr-481	255	35	gift	gift	NOUN
ftr-481	255	36	"	"	PUNCT
ftr-481	255	37	within	within	ADP
ftr-481	255	38	the	the	DET
ftr-481	255	39	meaning	meaning	NOUN
ftr-481	255	40	of	of	ADP
ftr-481	255	41	section	section	NOUN
ftr-481	255	42	170(a	170(a	NUM
ftr-481	255	43	)	)	PUNCT
ftr-481	255	44	,	,	PUNCT
ftr-481	255	45	even	even	ADV
ftr-481	255	46	if	if	SCONJ
ftr-481	255	47	what	what	PRON
ftr-481	255	48	is	be	AUX
ftr-481	255	49	received	receive	VERB
ftr-481	255	50	is	be	AUX
ftr-481	255	51	a	a	DET
ftr-481	255	52	religious	religious	ADJ
ftr-481	255	53	benefit	benefit	NOUN
ftr-481	255	54	,	,	PUNCT
ftr-481	255	55	not	not	PART
ftr-481	255	56	a	a	DET
ftr-481	255	57	benefit	benefit	NOUN
ftr-481	255	58	that	that	PRON
ftr-481	255	59	could	could	AUX
ftr-481	255	60	be	be	AUX
ftr-481	255	61	purchased	purchase	VERB
ftr-481	255	62	in	in	ADP
ftr-481	255	63	the	the	DET
ftr-481	255	64	marketplace	marketplace	NOUN
ftr-481	255	65	.	.	PUNCT
ftr-481	256	1	whether	whether	SCONJ
ftr-481	256	2	a	a	DET
ftr-481	256	3	charitable	charitable	ADJ
ftr-481	256	4	deduction	deduction	NOUN
ftr-481	256	5	should	should	AUX
ftr-481	256	6	be	be	AUX
ftr-481	256	7	allowed	allow	VERB
ftr-481	256	8	for	for	ADP
ftr-481	256	9	money	money	NOUN
ftr-481	256	10	paid	pay	VERB
ftr-481	256	11	to	to	ADP
ftr-481	256	12	a	a	DET
ftr-481	256	13	church	church	NOUN
ftr-481	256	14	in	in	ADP
ftr-481	256	15	exchange	exchange	NOUN
ftr-481	256	16	for	for	ADP
ftr-481	256	17	religious	religious	ADJ
ftr-481	256	18	benefits	benefit	NOUN
ftr-481	256	19	is	be	AUX
ftr-481	256	20	a	a	DET
ftr-481	256	21	policy	policy	NOUN
ftr-481	256	22	choice	choice	NOUN
ftr-481	256	23	that	that	PRON
ftr-481	256	24	should	should	AUX
ftr-481	256	25	be	be	AUX
ftr-481	256	26	made	make	VERB
ftr-481	256	27	by	by	ADP
ftr-481	256	28	congress	congress	PROPN
ftr-481	256	29	.	.	PUNCT
ftr-481	257	1	the	the	DET
ftr-481	257	2	court	court	NOUN
ftr-481	257	3	ensured	ensure	VERB
ftr-481	257	4	that	that	SCONJ
ftr-481	257	5	congress	congress	PROPN
ftr-481	257	6	would	would	AUX
ftr-481	257	7	have	have	VERB
ftr-481	257	8	to	to	PART
ftr-481	257	9	make	make	VERB
ftr-481	257	10	that	that	DET
ftr-481	257	11	choice	choice	NOUN
ftr-481	257	12	by	by	ADP
ftr-481	257	13	adopting	adopt	VERB
ftr-481	257	14	a	a	DET
ftr-481	257	15	literal	literal	ADJ
ftr-481	257	16	interpretation	interpretation	NOUN
ftr-481	257	17	of	of	ADP
ftr-481	257	18	the	the	DET
ftr-481	257	19	words	word	NOUN
ftr-481	257	20	"	"	PUNCT
ftr-481	257	21	contribution	contribution	NOUN
ftr-481	257	22	or	or	CCONJ
ftr-481	257	23	gift	gift	NOUN
ftr-481	257	24	.	.	PUNCT
ftr-481	257	25	"	"	PUNCT
ftr-481	258	1	c.	c.	NOUN
ftr-481	258	2	purpose	purpose	NOUN
ftr-481	258	3	as	as	ADP
ftr-481	258	4	legislative	legislative	ADJ
ftr-481	258	5	history	history	NOUN
ftr-481	258	6	in	in	ADP
ftr-481	258	7	addition	addition	NOUN
ftr-481	258	8	to	to	ADP
ftr-481	258	9	pertaining	pertain	VERB
ftr-481	258	10	to	to	ADP
ftr-481	258	11	structural	structural	ADJ
ftr-481	258	12	norms	norm	NOUN
ftr-481	258	13	and	and	CCONJ
ftr-481	258	14	constraints	constraint	NOUN
ftr-481	258	15	,	,	PUNCT
ftr-481	258	16	"	"	PUNCT
ftr-481	258	17	purpose	purpose	NOUN
ftr-481	258	18	"	"	PUNCT
ftr-481	258	19	can	can	AUX
ftr-481	258	20	take	take	VERB
ftr-481	258	21	the	the	DET
ftr-481	258	22	form	form	NOUN
ftr-481	258	23	of	of	ADP
ftr-481	258	24	the	the	DET
ftr-481	258	25	history	history	NOUN
ftr-481	258	26	of	of	ADP
ftr-481	258	27	a	a	DET
ftr-481	258	28	provision	provision	NOUN
ftr-481	258	29	.	.	PUNCT
ftr-481	259	1	i	i	PRON
ftr-481	259	2	do	do	AUX
ftr-481	259	3	n't	not	PART
ftr-481	259	4	mean	mean	VERB
ftr-481	259	5	legislative	legislative	ADJ
ftr-481	259	6	history	history	NOUN
ftr-481	259	7	in	in	ADP
ftr-481	259	8	the	the	DET
ftr-481	259	9	sense	sense	NOUN
ftr-481	259	10	of	of	ADP
ftr-481	259	11	specific	specific	ADJ
ftr-481	259	12	rules	rule	NOUN
ftr-481	259	13	inserted	insert	VERB
ftr-481	259	14	in	in	ADP
ftr-481	259	15	committee	committee	NOUN
ftr-481	259	16	reports	report	NOUN
ftr-481	259	17	-	-	PUNCT
ftr-481	259	18	i	i	PRON
ftr-481	259	19	am	be	AUX
ftr-481	259	20	uncomfortable	uncomfortable	ADJ
ftr-481	259	21	with	with	ADP
ftr-481	259	22	that	that	DET
ftr-481	259	23	5	5	NUM
ftr-481	259	24	-	-	PUNCT
ftr-481	259	25	but	but	CCONJ
ftr-481	259	26	rather	rather	ADV
ftr-481	259	27	the	the	DET
ftr-481	259	28	context	context	NOUN
ftr-481	259	29	in	in	ADP
ftr-481	259	30	which	which	PRON
ftr-481	259	31	legislation	legislation	NOUN
ftr-481	259	32	was	be	AUX
ftr-481	259	33	drafted	draft	VERB
ftr-481	259	34	,	,	PUNCT
ftr-481	259	35	the	the	DET
ftr-481	259	36	wording	wording	NOUN
ftr-481	259	37	of	of	ADP
ftr-481	259	38	bills	bill	NOUN
ftr-481	259	39	passed	pass	VERB
ftr-481	259	40	by	by	ADP
ftr-481	259	41	one	one	NUM
ftr-481	259	42	house	house	NOUN
ftr-481	259	43	but	but	CCONJ
ftr-481	259	44	altered	alter	VERB
ftr-481	259	45	34	34	NUM
ftr-481	259	46	.	.	PROPN
ftr-481	260	1	490	490	NUM
ftr-481	260	2	u.s	u.s	PROPN
ftr-481	260	3	.	.	PROPN
ftr-481	260	4	at	at	ADP
ftr-481	260	5	684	684	NUM
ftr-481	260	6	-	-	SYM
ftr-481	260	7	85	85	NUM
ftr-481	260	8	(	(	PUNCT
ftr-481	260	9	footnotes	footnote	NOUN
ftr-481	260	10	and	and	CCONJ
ftr-481	260	11	citations	citation	NOUN
ftr-481	260	12	omitted	omit	VERB
ftr-481	260	13	)	)	PUNCT
ftr-481	260	14	.	.	PUNCT
ftr-481	261	1	35	35	NUM
ftr-481	261	2	.	.	PUNCT
ftr-481	262	1	while	while	SCONJ
ftr-481	262	2	detailed	detailed	ADJ
ftr-481	262	3	rules	rule	NOUN
ftr-481	262	4	inserted	insert	VERB
ftr-481	262	5	in	in	ADP
ftr-481	262	6	committee	committee	NOUN
ftr-481	262	7	reports	report	NOUN
ftr-481	262	8	should	should	AUX
ftr-481	262	9	not	not	PART
ftr-481	262	10	,	,	PUNCT
ftr-481	262	11	in	in	ADP
ftr-481	262	12	my	my	PRON
ftr-481	262	13	view	view	NOUN
ftr-481	262	14	,	,	PUNCT
ftr-481	262	15	be	be	AUX
ftr-481	262	16	given	give	VERB
ftr-481	262	17	the	the	DET
ftr-481	262	18	status	status	NOUN
ftr-481	262	19	of	of	ADP
ftr-481	262	20	law	law	NOUN
ftr-481	262	21	by	by	ADP
ftr-481	262	22	a	a	DET
ftr-481	262	23	court	court	NOUN
ftr-481	262	24	,	,	PUNCT
ftr-481	262	25	there	there	PRON
ftr-481	262	26	is	be	VERB
ftr-481	262	27	a	a	DET
ftr-481	262	28	meaningful	meaningful	ADJ
ftr-481	262	29	distinction	distinction	NOUN
ftr-481	262	30	between	between	ADP
ftr-481	262	31	these	these	DET
ftr-481	262	32	rules	rule	NOUN
ftr-481	262	33	and	and	CCONJ
ftr-481	262	34	generalized	generalized	ADJ
ftr-481	262	35	statements	statement	NOUN
ftr-481	262	36	of	of	ADP
ftr-481	262	37	purpose	purpose	NOUN
ftr-481	262	38	in	in	ADP
ftr-481	262	39	a	a	DET
ftr-481	262	40	committee	committee	NOUN
ftr-481	262	41	report	report	NOUN
ftr-481	262	42	.	.	PUNCT
ftr-481	263	1	the	the	DET
ftr-481	263	2	latter	latter	ADJ
ftr-481	263	3	can	can	AUX
ftr-481	263	4	be	be	AUX
ftr-481	263	5	very	very	ADV
ftr-481	263	6	helpful	helpful	ADJ
ftr-481	263	7	in	in	ADP
ftr-481	263	8	providing	provide	VERB
ftr-481	263	9	a	a	DET
ftr-481	263	10	grounding	grounding	NOUN
ftr-481	263	11	for	for	ADP
ftr-481	263	12	the	the	DET
ftr-481	263	13	structural	structural	ADJ
ftr-481	263	14	approach	approach	NOUN
ftr-481	263	15	,	,	PUNCT
ftr-481	263	16	which	which	PRON
ftr-481	263	17	is	be	AUX
ftr-481	263	18	ultimately	ultimately	ADV
ftr-481	263	19	grounded	ground	VERB
ftr-481	263	20	in	in	ADP
ftr-481	263	21	the	the	DET
ftr-481	263	22	statutory	statutory	ADJ
ftr-481	263	23	language	language	NOUN
ftr-481	263	24	.	.	PUNCT
ftr-481	264	1	19951	19951	NUM
ftr-481	264	2	florida	florida	PROPN
ftr-481	264	3	tax	tax	NOUN
ftr-481	264	4	review	review	NOUN
ftr-481	264	5	in	in	ADP
ftr-481	264	6	conference	conference	NOUN
ftr-481	264	7	,	,	PUNCT
ftr-481	264	8	and	and	CCONJ
ftr-481	264	9	the	the	DET
ftr-481	264	10	state	state	NOUN
ftr-481	264	11	of	of	ADP
ftr-481	264	12	the	the	DET
ftr-481	264	13	old	old	ADJ
ftr-481	264	14	law	law	NOUN
ftr-481	264	15	.	.	PUNCT
ftr-481	265	1	and	and	CCONJ
ftr-481	265	2	such	such	DET
ftr-481	265	3	a	a	DET
ftr-481	265	4	purpose	purpose	NOUN
ftr-481	265	5	may	may	AUX
ftr-481	265	6	mean	mean	VERB
ftr-481	265	7	that	that	SCONJ
ftr-481	265	8	a	a	DET
ftr-481	265	9	literal	literal	ADJ
ftr-481	265	10	,	,	PUNCT
ftr-481	265	11	form	form	NOUN
ftr-481	265	12	-	-	PUNCT
ftr-481	265	13	conscious	conscious	ADJ
ftr-481	265	14	approach	approach	NOUN
ftr-481	265	15	should	should	AUX
ftr-481	265	16	control	control	VERB
ftr-481	265	17	.	.	PUNCT
ftr-481	266	1	my	my	PRON
ftr-481	266	2	example	example	NOUN
ftr-481	266	3	is	be	AUX
ftr-481	266	4	section	section	NOUN
ftr-481	266	5	1041	1041	NUM
ftr-481	266	6	and	and	CCONJ
ftr-481	266	7	marital	marital	ADJ
ftr-481	266	8	property	property	NOUN
ftr-481	266	9	settlements	settlement	NOUN
ftr-481	266	10	,	,	PUNCT
ftr-481	266	11	which	which	PRON
ftr-481	266	12	are	be	AUX
ftr-481	266	13	one	one	NUM
ftr-481	266	14	-	-	PUNCT
ftr-481	266	15	time	time	NOUN
ftr-481	266	16	transfers	transfer	NOUN
ftr-481	266	17	made	make	VERB
ftr-481	266	18	in	in	ADP
ftr-481	266	19	connection	connection	NOUN
ftr-481	266	20	with	with	ADP
ftr-481	266	21	a	a	DET
ftr-481	266	22	transaction	transaction	NOUN
ftr-481	266	23	(	(	PUNCT
ftr-481	266	24	divorce	divorce	NOUN
ftr-481	266	25	)	)	PUNCT
ftr-481	266	26	not	not	PART
ftr-481	266	27	typically	typically	ADV
ftr-481	266	28	undertaken	undertake	VERB
ftr-481	266	29	for	for	ADP
ftr-481	266	30	tax	tax	NOUN
ftr-481	266	31	purposes	purpose	NOUN
ftr-481	266	32	.	.	PUNCT
ftr-481	267	1	these	these	DET
ftr-481	267	2	transfers	transfer	NOUN
ftr-481	267	3	are	be	AUX
ftr-481	267	4	also	also	ADV
ftr-481	267	5	often	often	ADV
ftr-481	267	6	undertaken	undertake	VERB
ftr-481	267	7	by	by	ADP
ftr-481	267	8	common	common	ADJ
ftr-481	267	9	folk	folk	NOUN
ftr-481	267	10	without	without	ADP
ftr-481	267	11	tax	tax	NOUN
ftr-481	267	12	counsel	counsel	NOUN
ftr-481	267	13	based	base	VERB
ftr-481	267	14	on	on	ADP
ftr-481	267	15	the	the	DET
ftr-481	267	16	assumption	assumption	NOUN
ftr-481	267	17	that	that	SCONJ
ftr-481	267	18	they	they	PRON
ftr-481	267	19	have	have	AUX
ftr-481	267	20	no	no	DET
ftr-481	267	21	immediate	immediate	ADJ
ftr-481	267	22	tax	tax	NOUN
ftr-481	267	23	consequences	consequence	NOUN
ftr-481	267	24	.	.	PUNCT
ftr-481	268	1	under	under	ADP
ftr-481	268	2	section	section	NOUN
ftr-481	268	3	1041	1041	NUM
ftr-481	268	4	(	(	PUNCT
ftr-481	268	5	a	a	NOUN
ftr-481	268	6	)	)	PUNCT
ftr-481	268	7	and	and	CCONJ
ftr-481	268	8	(	(	PUNCT
ftr-481	268	9	b	b	NOUN
ftr-481	268	10	)	)	PUNCT
ftr-481	268	11	,	,	PUNCT
ftr-481	268	12	transfers	transfer	NOUN
ftr-481	268	13	of	of	ADP
ftr-481	268	14	property	property	NOUN
ftr-481	268	15	incident	incident	NOUN
ftr-481	268	16	to	to	ADP
ftr-481	268	17	divorce	divorce	NOUN
ftr-481	268	18	are	be	AUX
ftr-481	268	19	not	not	PART
ftr-481	268	20	realization	realization	NOUN
ftr-481	268	21	events	event	NOUN
ftr-481	268	22	for	for	ADP
ftr-481	268	23	the	the	DET
ftr-481	268	24	transferor	transferor	NOUN
ftr-481	268	25	and	and	CCONJ
ftr-481	268	26	may	may	AUX
ftr-481	268	27	be	be	AUX
ftr-481	268	28	excluded	exclude	VERB
ftr-481	268	29	from	from	ADP
ftr-481	268	30	income	income	NOUN
ftr-481	268	31	by	by	ADP
ftr-481	268	32	the	the	DET
ftr-481	268	33	transferee	transferee	NOUN
ftr-481	268	34	as	as	SCONJ
ftr-481	268	35	though	though	SCONJ
ftr-481	268	36	received	receive	VERB
ftr-481	268	37	by	by	ADP
ftr-481	268	38	gift	gift	NOUN
ftr-481	268	39	,	,	PUNCT
ftr-481	268	40	and	and	CCONJ
ftr-481	268	41	if	if	SCONJ
ftr-481	268	42	the	the	DET
ftr-481	268	43	property	property	NOUN
ftr-481	268	44	settlement	settlement	NOUN
ftr-481	268	45	is	be	AUX
ftr-481	268	46	in	in	ADP
ftr-481	268	47	-	-	PUNCT
ftr-481	268	48	kind	kind	NOUN
ftr-481	268	49	rather	rather	ADV
ftr-481	268	50	than	than	ADP
ftr-481	268	51	in	in	ADP
ftr-481	268	52	cash	cash	NOUN
ftr-481	268	53	,	,	PUNCT
ftr-481	268	54	the	the	DET
ftr-481	268	55	transferee	transferee	NOUN
ftr-481	268	56	takes	take	VERB
ftr-481	268	57	a	a	DET
ftr-481	268	58	basis	basis	NOUN
ftr-481	268	59	in	in	ADP
ftr-481	268	60	the	the	DET
ftr-481	268	61	property	property	NOUN
ftr-481	268	62	equal	equal	ADJ
ftr-481	268	63	to	to	ADP
ftr-481	268	64	the	the	DET
ftr-481	268	65	basis	basis	NOUN
ftr-481	268	66	in	in	ADP
ftr-481	268	67	the	the	DET
ftr-481	268	68	hands	hand	NOUN
ftr-481	268	69	of	of	ADP
ftr-481	268	70	the	the	DET
ftr-481	268	71	transferor	transferor	NOUN
ftr-481	268	72	.	.	PUNCT
ftr-481	269	1	this	this	PRON
ftr-481	269	2	means	mean	VERB
ftr-481	269	3	that	that	SCONJ
ftr-481	269	4	a	a	DET
ftr-481	269	5	transferor	transferor	NOUN
ftr-481	269	6	in	in	ADP
ftr-481	269	7	a	a	DET
ftr-481	269	8	high	high	ADJ
ftr-481	269	9	tax	tax	NOUN
ftr-481	269	10	bracket	bracket	NOUN
ftr-481	269	11	may	may	AUX
ftr-481	269	12	transfer	transfer	VERB
ftr-481	269	13	property	property	NOUN
ftr-481	269	14	that	that	PRON
ftr-481	269	15	will	will	AUX
ftr-481	269	16	produce	produce	VERB
ftr-481	269	17	income	income	NOUN
ftr-481	269	18	to	to	ADP
ftr-481	269	19	a	a	DET
ftr-481	269	20	transferee	transferee	NOUN
ftr-481	269	21	in	in	ADP
ftr-481	269	22	a	a	DET
ftr-481	269	23	low	low	ADJ
ftr-481	269	24	bracket	bracket	NOUN
ftr-481	269	25	,	,	PUNCT
ftr-481	269	26	just	just	ADV
ftr-481	269	27	the	the	DET
ftr-481	269	28	kind	kind	NOUN
ftr-481	269	29	of	of	ADP
ftr-481	269	30	transaction	transaction	NOUN
ftr-481	269	31	that	that	PRON
ftr-481	269	32	,	,	PUNCT
ftr-481	269	33	outside	outside	ADP
ftr-481	269	34	of	of	ADP
ftr-481	269	35	the	the	DET
ftr-481	269	36	divorce	divorce	NOUN
ftr-481	269	37	context	context	NOUN
ftr-481	269	38	,	,	PUNCT
ftr-481	269	39	raises	raise	VERB
ftr-481	269	40	assignment	assignment	NOUN
ftr-481	269	41	of	of	ADP
ftr-481	269	42	income	income	NOUN
ftr-481	269	43	flags	flag	NOUN
ftr-481	269	44	.	.	PUNCT
ftr-481	270	1	the	the	DET
ftr-481	270	2	irs	irs	PROPN
ftr-481	270	3	has	have	AUX
ftr-481	270	4	unevenly	unevenly	ADV
ftr-481	270	5	and	and	CCONJ
ftr-481	270	6	inconsistently	inconsistently	ADV
ftr-481	270	7	invoked	invoke	VERB
ftr-481	270	8	the	the	DET
ftr-481	270	9	assignment	assignment	NOUN
ftr-481	270	10	of	of	ADP
ftr-481	270	11	income	income	NOUN
ftr-481	270	12	doctrine	doctrine	NOUN
ftr-481	270	13	to	to	PART
ftr-481	270	14	trump	trump	VERB
ftr-481	270	15	the	the	DET
ftr-481	270	16	nonrecognition	nonrecognition	NOUN
ftr-481	270	17	and	and	CCONJ
ftr-481	270	18	exclusion	exclusion	NOUN
ftr-481	270	19	rules	rule	NOUN
ftr-481	270	20	in	in	ADP
ftr-481	270	21	sections	section	NOUN
ftr-481	270	22	1041(a	1041(a	NUM
ftr-481	270	23	)	)	PUNCT
ftr-481	271	1	and	and	CCONJ
ftr-481	271	2	(	(	PUNCT
ftr-481	271	3	b)(1	b)(1	NOUN
ftr-481	271	4	)	)	PUNCT
ftr-481	271	5	,	,	PUNCT
ftr-481	271	6	arguing	argue	VERB
ftr-481	271	7	that	that	SCONJ
ftr-481	271	8	in	in	ADP
ftr-481	271	9	some	some	DET
ftr-481	271	10	instances	instance	NOUN
ftr-481	271	11	taxation	taxation	NOUN
ftr-481	271	12	should	should	AUX
ftr-481	271	13	not	not	PART
ftr-481	271	14	follow	follow	VERB
ftr-481	271	15	the	the	DET
ftr-481	271	16	property	property	NOUN
ftr-481	271	17	under	under	ADP
ftr-481	271	18	section	section	NOUN
ftr-481	271	19	1041	1041	NUM
ftr-481	271	20	but	but	CCONJ
ftr-481	271	21	should	should	AUX
ftr-481	271	22	stay	stay	VERB
ftr-481	271	23	with	with	ADP
ftr-481	271	24	the	the	DET
ftr-481	271	25	transferor	transferor	NOUN
ftr-481	271	26	,	,	PUNCT
ftr-481	271	27	particularly	particularly	ADV
ftr-481	271	28	if	if	SCONJ
ftr-481	271	29	the	the	DET
ftr-481	271	30	property	property	NOUN
ftr-481	271	31	is	be	AUX
ftr-481	271	32	deferred	defer	VERB
ftr-481	271	33	compensation	compensation	NOUN
ftr-481	271	34	,	,	PUNCT
ftr-481	271	35	a	a	DET
ftr-481	271	36	common	common	ADJ
ftr-481	271	37	ingredient	ingredient	NOUN
ftr-481	271	38	in	in	ADP
ftr-481	271	39	property	property	NOUN
ftr-481	271	40	settlements.36	settlements.36	NOUN
ftr-481	271	41	if	if	SCONJ
ftr-481	271	42	h	h	NOUN
ftr-481	271	43	transfers	transfer	NOUN
ftr-481	271	44	to	to	ADP
ftr-481	271	45	w	w	NOUN
ftr-481	271	46	rights	right	NOUN
ftr-481	271	47	to	to	ADP
ftr-481	271	48	future	future	ADJ
ftr-481	271	49	payments	payment	NOUN
ftr-481	271	50	that	that	PRON
ftr-481	271	51	represent	represent	VERB
ftr-481	271	52	h	h	PROPN
ftr-481	271	53	's	's	PART
ftr-481	271	54	accrued	accrue	VERB
ftr-481	271	55	interest	interest	NOUN
ftr-481	271	56	in	in	ADP
ftr-481	271	57	deferred	deferred	ADJ
ftr-481	271	58	compensation	compensation	NOUN
ftr-481	271	59	(	(	PUNCT
ftr-481	271	60	considered	consider	VERB
ftr-481	271	61	owned	own	VERB
ftr-481	271	62	solely	solely	ADV
ftr-481	271	63	by	by	ADP
ftr-481	271	64	him	he	PRON
ftr-481	271	65	in	in	ADP
ftr-481	271	66	a	a	DET
ftr-481	271	67	common	common	ADJ
ftr-481	271	68	law	law	NOUN
ftr-481	271	69	state	state	NOUN
ftr-481	271	70	)	)	PUNCT
ftr-481	271	71	,	,	PUNCT
ftr-481	271	72	the	the	DET
ftr-481	271	73	service	service	NOUN
ftr-481	271	74	might	might	AUX
ftr-481	271	75	argue	argue	VERB
ftr-481	271	76	that	that	SCONJ
ftr-481	271	77	even	even	ADV
ftr-481	271	78	though	though	SCONJ
ftr-481	271	79	w	w	NOUN
ftr-481	271	80	receives	receive	VERB
ftr-481	271	81	the	the	DET
ftr-481	271	82	cash	cash	NOUN
ftr-481	271	83	,	,	PUNCT
ftr-481	271	84	h	h	NOUN
ftr-481	271	85	is	be	AUX
ftr-481	271	86	taxed	tax	VERB
ftr-481	271	87	either	either	CCONJ
ftr-481	271	88	at	at	ADP
ftr-481	271	89	the	the	DET
ftr-481	271	90	time	time	NOUN
ftr-481	271	91	of	of	ADP
ftr-481	271	92	the	the	DET
ftr-481	271	93	transfer	transfer	NOUN
ftr-481	271	94	of	of	ADP
ftr-481	271	95	title	title	NOUN
ftr-481	271	96	(	(	PUNCT
ftr-481	271	97	how	how	SCONJ
ftr-481	271	98	much	much	ADJ
ftr-481	271	99	?	?	PUNCT
ftr-481	271	100	)	)	PUNCT
ftr-481	272	1	or	or	CCONJ
ftr-481	272	2	when	when	SCONJ
ftr-481	272	3	w	w	NOUN
ftr-481	272	4	receives	receive	VERB
ftr-481	272	5	the	the	DET
ftr-481	272	6	cash	cash	NOUN
ftr-481	272	7	years	year	NOUN
ftr-481	272	8	down	down	ADP
ftr-481	272	9	the	the	DET
ftr-481	272	10	road	road	NOUN
ftr-481	272	11	.	.	PUNCT
ftr-481	273	1	similarly	similarly	ADV
ftr-481	273	2	,	,	PUNCT
ftr-481	273	3	if	if	SCONJ
ftr-481	273	4	h	h	NOUN
ftr-481	273	5	and	and	CCONJ
ftr-481	273	6	w	w	NOUN
ftr-481	273	7	live	live	VERB
ftr-481	273	8	in	in	ADP
ftr-481	273	9	a	a	DET
ftr-481	273	10	community	community	NOUN
ftr-481	273	11	property	property	NOUN
ftr-481	273	12	state	state	NOUN
ftr-481	273	13	and	and	CCONJ
ftr-481	273	14	w	w	PROPN
ftr-481	273	15	receives	receive	VERB
ftr-481	273	16	a	a	DET
ftr-481	273	17	cash	cash	NOUN
ftr-481	273	18	payment	payment	NOUN
ftr-481	273	19	to	to	PART
ftr-481	273	20	compensate	compensate	VERB
ftr-481	273	21	her	she	PRON
ftr-481	273	22	for	for	ADP
ftr-481	273	23	a	a	DET
ftr-481	273	24	surrender	surrender	NOUN
ftr-481	273	25	of	of	ADP
ftr-481	273	26	her	her	PRON
ftr-481	273	27	marital	marital	ADJ
ftr-481	273	28	interest	interest	NOUN
ftr-481	273	29	in	in	ADP
ftr-481	273	30	deferred	deferred	ADJ
ftr-481	273	31	compensation	compensation	NOUN
ftr-481	273	32	nominally	nominally	ADV
ftr-481	273	33	owned	own	VERB
ftr-481	273	34	by	by	ADP
ftr-481	273	35	h	h	NOUN
ftr-481	273	36	,	,	PUNCT
ftr-481	273	37	the	the	DET
ftr-481	273	38	service	service	NOUN
ftr-481	273	39	might	might	AUX
ftr-481	273	40	argue	argue	VERB
ftr-481	273	41	that	that	SCONJ
ftr-481	273	42	the	the	DET
ftr-481	273	43	payment	payment	NOUN
ftr-481	273	44	is	be	AUX
ftr-481	273	45	taxable	taxable	ADJ
ftr-481	273	46	to	to	ADP
ftr-481	273	47	w	w	ADP
ftr-481	273	48	,	,	PUNCT
ftr-481	273	49	notwithstanding	notwithstanding	ADP
ftr-481	273	50	section	section	NOUN
ftr-481	273	51	1041(b)(1	1041(b)(1	NUM
ftr-481	273	52	)	)	PUNCT
ftr-481	273	53	.	.	PUNCT
ftr-481	274	1	among	among	ADP
ftr-481	274	2	the	the	DET
ftr-481	274	3	reasons	reason	NOUN
ftr-481	274	4	prompting	prompt	VERB
ftr-481	274	5	enactment	enactment	NOUN
ftr-481	274	6	of	of	ADP
ftr-481	274	7	section	section	NOUN
ftr-481	274	8	1041	1041	NUM
ftr-481	274	9	were	be	AUX
ftr-481	274	10	the	the	DET
ftr-481	274	11	uncertainty	uncertainty	NOUN
ftr-481	274	12	regarding	regard	VERB
ftr-481	274	13	who	who	PRON
ftr-481	274	14	would	would	AUX
ftr-481	274	15	be	be	AUX
ftr-481	274	16	taxed	tax	VERB
ftr-481	274	17	on	on	ADP
ftr-481	274	18	property	property	NOUN
ftr-481	274	19	settlements	settlement	NOUN
ftr-481	274	20	,	,	PUNCT
ftr-481	274	21	the	the	DET
ftr-481	274	22	reality	reality	NOUN
ftr-481	274	23	that	that	SCONJ
ftr-481	274	24	such	such	ADJ
ftr-481	274	25	uncertainty	uncertainty	NOUN
ftr-481	274	26	created	create	VERB
ftr-481	274	27	traps	trap	NOUN
ftr-481	274	28	for	for	ADP
ftr-481	274	29	the	the	DET
ftr-481	274	30	unwary	unwary	ADJ
ftr-481	274	31	,	,	PUNCT
ftr-481	274	32	the	the	DET
ftr-481	274	33	whipsaw	whipsaw	NOUN
ftr-481	274	34	often	often	ADV
ftr-481	274	35	experienced	experience	VERB
ftr-481	274	36	by	by	ADP
ftr-481	274	37	the	the	DET
ftr-481	274	38	government	government	NOUN
ftr-481	274	39	when	when	SCONJ
ftr-481	274	40	neither	neither	DET
ftr-481	274	41	party	party	NOUN
ftr-481	274	42	paid	pay	VERB
ftr-481	274	43	tax	tax	NOUN
ftr-481	274	44	,	,	PUNCT
ftr-481	274	45	and	and	CCONJ
ftr-481	274	46	the	the	DET
ftr-481	274	47	inconsistency	inconsistency	NOUN
ftr-481	274	48	of	of	ADP
ftr-481	274	49	results	result	NOUN
ftr-481	274	50	depending	depend	VERB
ftr-481	274	51	on	on	ADP
ftr-481	274	52	whether	whether	SCONJ
ftr-481	274	53	the	the	DET
ftr-481	274	54	parties	party	NOUN
ftr-481	274	55	lived	live	VERB
ftr-481	274	56	in	in	ADP
ftr-481	274	57	a	a	DET
ftr-481	274	58	community	community	NOUN
ftr-481	274	59	property	property	NOUN
ftr-481	274	60	state	state	NOUN
ftr-481	274	61	or	or	CCONJ
ftr-481	274	62	common	common	ADJ
ftr-481	274	63	law	law	NOUN
ftr-481	274	64	state	state	NOUN
ftr-481	274	65	.	.	PUNCT
ftr-481	275	1	as	as	SCONJ
ftr-481	275	2	i	i	PRON
ftr-481	275	3	once	once	ADV
ftr-481	275	4	described	describe	VERB
ftr-481	275	5	in	in	ADP
ftr-481	275	6	much	much	ADV
ftr-481	275	7	more	more	ADJ
ftr-481	275	8	detail	detail	NOUN
ftr-481	275	9	than	than	SCONJ
ftr-481	275	10	i	i	PRON
ftr-481	275	11	can	can	AUX
ftr-481	275	12	afford	afford	VERB
ftr-481	275	13	here	here	ADV
ftr-481	275	14	,	,	PUNCT
ftr-481	275	15	the	the	DET
ftr-481	275	16	history	history	NOUN
ftr-481	275	17	of	of	ADP
ftr-481	275	18	section	section	NOUN
ftr-481	275	19	1041	1041	NUM
ftr-481	275	20	indicates	indicate	VERB
ftr-481	275	21	that	that	SCONJ
ftr-481	275	22	it	it	PRON
ftr-481	275	23	was	be	AUX
ftr-481	275	24	meant	mean	VERB
ftr-481	275	25	to	to	PART
ftr-481	275	26	bring	bring	VERB
ftr-481	275	27	uniformity	uniformity	NOUN
ftr-481	275	28	and	and	CCONJ
ftr-481	275	29	certainty	certainty	NOUN
ftr-481	275	30	to	to	ADP
ftr-481	275	31	the	the	DET
ftr-481	275	32	area	area	NOUN
ftr-481	275	33	of	of	ADP
ftr-481	275	34	property	property	NOUN
ftr-481	275	35	settlements	settlement	NOUN
ftr-481	275	36	by	by	ADP
ftr-481	275	37	allowing	allow	VERB
ftr-481	275	38	form	form	NOUN
ftr-481	275	39	to	to	ADP
ftr-481	275	40	control.3	control.3	NOUN
ftr-481	275	41	"	"	PUNCT
ftr-481	275	42	the	the	DET
ftr-481	275	43	rulings	ruling	NOUN
ftr-481	275	44	in	in	ADP
ftr-481	275	45	which	which	PRON
ftr-481	275	46	the	the	DET
ftr-481	275	47	service	service	NOUN
ftr-481	275	48	invoked	invoke	VERB
ftr-481	275	49	the	the	DET
ftr-481	275	50	assignment	assignment	NOUN
ftr-481	275	51	of	of	ADP
ftr-481	275	52	income	income	NOUN
ftr-481	275	53	doctrine	doctrine	NOUN
ftr-481	275	54	seem	seem	VERB
ftr-481	275	55	irreconcilable	irreconcilable	ADJ
ftr-481	275	56	,	,	PUNCT
ftr-481	275	57	give	give	VERB
ftr-481	275	58	no	no	DET
ftr-481	275	59	36	36	NUM
ftr-481	275	60	.	.	PUNCT
ftr-481	276	1	see	see	VERB
ftr-481	276	2	deborah	deborah	PROPN
ftr-481	276	3	a.	a.	NOUN
ftr-481	276	4	geier	geier	PROPN
ftr-481	276	5	,	,	PUNCT
ftr-481	276	6	form	form	NOUN
ftr-481	276	7	,	,	PUNCT
ftr-481	276	8	substance	substance	NOUN
ftr-481	276	9	,	,	PUNCT
ftr-481	276	10	and	and	CCONJ
ftr-481	276	11	section	section	NOUN
ftr-481	276	12	1041	1041	NUM
ftr-481	276	13	,	,	PUNCT
ftr-481	276	14	60	60	NUM
ftr-481	276	15	tax	tax	NOUN
ftr-481	276	16	notes	note	NOUN
ftr-481	276	17	519	519	NUM
ftr-481	276	18	(	(	PUNCT
ftr-481	276	19	july	july	PROPN
ftr-481	276	20	26	26	NUM
ftr-481	276	21	,	,	PUNCT
ftr-481	276	22	1993	1993	NUM
ftr-481	276	23	)	)	PUNCT
ftr-481	276	24	(	(	PUNCT
ftr-481	276	25	describing	describe	VERB
ftr-481	276	26	cases	case	NOUN
ftr-481	276	27	and	and	CCONJ
ftr-481	276	28	rulings	ruling	NOUN
ftr-481	276	29	)	)	PUNCT
ftr-481	276	30	.	.	PUNCT
ftr-481	277	1	37	37	NUM
ftr-481	277	2	.	.	PUNCT
ftr-481	278	1	i	i	PRON
ftr-481	278	2	d.	d.	VERB
ftr-481	279	1	[	[	X
ftr-481	279	2	vol	vol	X
ftr-481	279	3	2:8	2:8	NUM
ftr-481	279	4	interpreting	interpreting	NOUN
ftr-481	279	5	tax	tax	NOUN
ftr-481	279	6	legislation	legislation	NOUN
ftr-481	279	7	:	:	PUNCT
ftr-481	279	8	the	the	DET
ftr-481	279	9	role	role	NOUN
ftr-481	279	10	of	of	ADP
ftr-481	279	11	purpose	purpose	NOUN
ftr-481	279	12	coherent	coherent	ADJ
ftr-481	279	13	guidance	guidance	NOUN
ftr-481	279	14	regarding	regard	VERB
ftr-481	279	15	when	when	SCONJ
ftr-481	279	16	the	the	DET
ftr-481	279	17	service	service	NOUN
ftr-481	279	18	is	be	AUX
ftr-481	279	19	going	go	VERB
ftr-481	279	20	to	to	PART
ftr-481	279	21	apply	apply	VERB
ftr-481	279	22	the	the	DET
ftr-481	279	23	doctrine	doctrine	NOUN
ftr-481	279	24	,	,	PUNCT
ftr-481	279	25	demonstrate	demonstrate	VERB
ftr-481	279	26	how	how	SCONJ
ftr-481	279	27	unworkable	unworkable	ADJ
ftr-481	279	28	the	the	DET
ftr-481	279	29	doctrine	doctrine	NOUN
ftr-481	279	30	is	be	AUX
ftr-481	279	31	in	in	ADP
ftr-481	279	32	this	this	DET
ftr-481	279	33	context	context	NOUN
ftr-481	279	34	,	,	PUNCT
ftr-481	279	35	and	and	CCONJ
ftr-481	279	36	undermine	undermine	ADJ
ftr-481	279	37	section	section	NOUN
ftr-481	279	38	1041	1041	NUM
ftr-481	279	39	by	by	ADP
ftr-481	279	40	frustrating	frustrating	ADJ
ftr-481	279	41	ex	ex	PRON
ftr-481	279	42	post	post	VERB
ftr-481	279	43	the	the	DET
ftr-481	279	44	results	result	NOUN
ftr-481	279	45	of	of	ADP
ftr-481	279	46	the	the	DET
ftr-481	279	47	parties	party	NOUN
ftr-481	279	48	'	'	PART
ftr-481	279	49	negotiations	negotiation	NOUN
ftr-481	279	50	.	.	PUNCT
ftr-481	280	1	d.	d.	PROPN
ftr-481	280	2	lack	lack	NOUN
ftr-481	280	3	of	of	ADP
ftr-481	280	4	purpose	purpose	NOUN
ftr-481	280	5	a	a	DET
ftr-481	280	6	statutory	statutory	ADJ
ftr-481	280	7	provision	provision	NOUN
ftr-481	280	8	that	that	PRON
ftr-481	280	9	lacks	lack	VERB
ftr-481	280	10	an	an	DET
ftr-481	280	11	identifiable	identifiable	ADJ
ftr-481	280	12	purpose	purpose	NOUN
ftr-481	280	13	makes	make	VERB
ftr-481	280	14	life	life	NOUN
ftr-481	280	15	difficult	difficult	ADJ
ftr-481	280	16	.	.	PUNCT
ftr-481	281	1	when	when	SCONJ
ftr-481	281	2	purpose	purpose	NOUN
ftr-481	281	3	can	can	AUX
ftr-481	281	4	not	not	PART
ftr-481	281	5	be	be	AUX
ftr-481	281	6	identified	identify	VERB
ftr-481	281	7	,	,	PUNCT
ftr-481	281	8	all	all	PRON
ftr-481	281	9	we	we	PRON
ftr-481	281	10	have	have	VERB
ftr-481	281	11	is	be	AUX
ftr-481	281	12	the	the	DET
ftr-481	281	13	language	language	NOUN
ftr-481	281	14	,	,	PUNCT
ftr-481	281	15	including	include	VERB
ftr-481	281	16	that	that	PRON
ftr-481	281	17	of	of	ADP
ftr-481	281	18	both	both	CCONJ
ftr-481	281	19	the	the	DET
ftr-481	281	20	original	original	ADJ
ftr-481	281	21	enactment	enactment	NOUN
ftr-481	281	22	and	and	CCONJ
ftr-481	281	23	any	any	DET
ftr-481	281	24	amendments	amendment	NOUN
ftr-481	281	25	,	,	PUNCT
ftr-481	281	26	and	and	CCONJ
ftr-481	281	27	disagreement	disagreement	NOUN
ftr-481	281	28	surrounding	surround	VERB
ftr-481	281	29	the	the	DET
ftr-481	281	30	interpretation	interpretation	NOUN
ftr-481	281	31	of	of	ADP
ftr-481	281	32	the	the	DET
ftr-481	281	33	language	language	NOUN
ftr-481	281	34	is	be	AUX
ftr-481	281	35	not	not	PART
ftr-481	281	36	unusual	unusual	ADJ
ftr-481	281	37	because	because	SCONJ
ftr-481	281	38	there	there	PRON
ftr-481	281	39	is	be	VERB
ftr-481	281	40	no	no	DET
ftr-481	281	41	larger	large	ADJ
ftr-481	281	42	structural	structural	ADJ
ftr-481	281	43	or	or	CCONJ
ftr-481	281	44	social	social	ADJ
ftr-481	281	45	-	-	PUNCT
ftr-481	281	46	policy	policy	NOUN
ftr-481	281	47	value	value	NOUN
ftr-481	281	48	that	that	PRON
ftr-481	281	49	can	can	AUX
ftr-481	281	50	guide	guide	VERB
ftr-481	281	51	meaning	meaning	NOUN
ftr-481	281	52	.	.	PUNCT
ftr-481	282	1	section	section	NOUN
ftr-481	282	2	104(a)(2	104(a)(2	NUM
ftr-481	282	3	)	)	PUNCT
ftr-481	282	4	,	,	PUNCT
ftr-481	282	5	which	which	PRON
ftr-481	282	6	allows	allow	VERB
ftr-481	282	7	an	an	DET
ftr-481	282	8	exclusion	exclusion	NOUN
ftr-481	282	9	from	from	ADP
ftr-481	282	10	gross	gross	ADJ
ftr-481	282	11	income	income	NOUN
ftr-481	282	12	for	for	ADP
ftr-481	282	13	"	"	PUNCT
ftr-481	282	14	damages	damage	NOUN
ftr-481	282	15	received	receive	VERB
ftr-481	282	16	on	on	ADP
ftr-481	282	17	account	account	NOUN
ftr-481	282	18	of	of	ADP
ftr-481	282	19	personal	personal	ADJ
ftr-481	282	20	injuries	injury	NOUN
ftr-481	282	21	or	or	CCONJ
ftr-481	282	22	sickness	sickness	NOUN
ftr-481	282	23	,	,	PUNCT
ftr-481	282	24	"	"	PUNCT
ftr-481	282	25	is	be	AUX
ftr-481	282	26	such	such	DET
ftr-481	282	27	a	a	DET
ftr-481	282	28	provision	provision	NOUN
ftr-481	282	29	.	.	PUNCT
ftr-481	283	1	outlays	outlay	NOUN
ftr-481	283	2	incurred	incur	VERB
ftr-481	283	3	to	to	PART
ftr-481	283	4	create	create	VERB
ftr-481	283	5	human	human	ADJ
ftr-481	283	6	capital	capital	NOUN
ftr-481	283	7	,	,	PUNCT
ftr-481	283	8	such	such	ADJ
ftr-481	283	9	as	as	ADP
ftr-481	283	10	the	the	DET
ftr-481	283	11	costs	cost	NOUN
ftr-481	283	12	of	of	ADP
ftr-481	283	13	education	education	NOUN
ftr-481	283	14	,	,	PUNCT
ftr-481	283	15	are	be	AUX
ftr-481	283	16	generally	generally	ADV
ftr-481	283	17	nondeductible	nondeductible	ADJ
ftr-481	283	18	(	(	PUNCT
ftr-481	283	19	and	and	CCONJ
ftr-481	283	20	thus	thus	ADV
ftr-481	283	21	taxable	taxable	ADJ
ftr-481	283	22	)	)	PUNCT
ftr-481	283	23	.	.	PUNCT
ftr-481	284	1	one	one	PRON
ftr-481	284	2	would	would	AUX
ftr-481	284	3	therefore	therefore	ADV
ftr-481	284	4	think	think	VERB
ftr-481	284	5	that	that	SCONJ
ftr-481	284	6	compensation	compensation	NOUN
ftr-481	284	7	received	receive	VERB
ftr-481	284	8	for	for	ADP
ftr-481	284	9	the	the	DET
ftr-481	284	10	loss	loss	NOUN
ftr-481	284	11	of	of	ADP
ftr-481	284	12	human	human	ADJ
ftr-481	284	13	capital	capital	NOUN
ftr-481	284	14	would	would	AUX
ftr-481	284	15	likewise	likewise	ADV
ftr-481	284	16	be	be	AUX
ftr-481	284	17	taxable	taxable	ADJ
ftr-481	284	18	,	,	PUNCT
ftr-481	284	19	yet	yet	CCONJ
ftr-481	284	20	section	section	NOUN
ftr-481	284	21	104(a)(2	104(a)(2	NOUN
ftr-481	284	22	)	)	PUNCT
ftr-481	284	23	allows	allow	VERB
ftr-481	284	24	an	an	DET
ftr-481	284	25	exclusion	exclusion	NOUN
ftr-481	284	26	.	.	PUNCT
ftr-481	285	1	the	the	DET
ftr-481	285	2	lack	lack	NOUN
ftr-481	285	3	of	of	ADP
ftr-481	285	4	a	a	DET
ftr-481	285	5	good	good	ADJ
ftr-481	285	6	explanation	explanation	NOUN
ftr-481	285	7	of	of	ADP
ftr-481	285	8	why	why	SCONJ
ftr-481	285	9	personal	personal	ADJ
ftr-481	285	10	injury	injury	NOUN
ftr-481	285	11	damage	damage	NOUN
ftr-481	285	12	awards	award	NOUN
ftr-481	285	13	should	should	AUX
ftr-481	285	14	not	not	PART
ftr-481	285	15	be	be	AUX
ftr-481	285	16	taxed	tax	VERB
ftr-481	285	17	-	-	PUNCT
ftr-481	285	18	either	either	CCONJ
ftr-481	285	19	as	as	ADP
ftr-481	285	20	a	a	DET
ftr-481	285	21	structural	structural	ADJ
ftr-481	285	22	matter	matter	NOUN
ftr-481	285	23	or	or	CCONJ
ftr-481	285	24	as	as	ADP
ftr-481	285	25	a	a	DET
ftr-481	285	26	matter	matter	NOUN
ftr-481	285	27	of	of	ADP
ftr-481	285	28	nontax	nontax	ADJ
ftr-481	285	29	social	social	ADJ
ftr-481	285	30	policy	policy	NOUN
ftr-481	285	31	-	-	PUNCT
ftr-481	285	32	contributes	contribute	VERB
ftr-481	285	33	terribly	terribly	ADV
ftr-481	285	34	to	to	ADP
ftr-481	285	35	the	the	DET
ftr-481	285	36	difficulty	difficulty	NOUN
ftr-481	285	37	in	in	ADP
ftr-481	285	38	interpreting	interpret	VERB
ftr-481	285	39	its	its	PRON
ftr-481	285	40	meaning	meaning	NOUN
ftr-481	285	41	and	and	CCONJ
ftr-481	285	42	scope	scope	NOUN
ftr-481	285	43	.	.	PUNCT
ftr-481	286	1	section	section	NOUN
ftr-481	286	2	104(a)(2	104(a)(2	NUM
ftr-481	286	3	)	)	PUNCT
ftr-481	286	4	has	have	AUX
ftr-481	286	5	thus	thus	ADV
ftr-481	286	6	spawned	spawn	VERB
ftr-481	286	7	much	much	ADJ
ftr-481	286	8	disagreement	disagreement	NOUN
ftr-481	286	9	among	among	ADP
ftr-481	286	10	judges	judge	NOUN
ftr-481	286	11	interpreting	interpret	VERB
ftr-481	286	12	its	its	PRON
ftr-481	286	13	meaning	meaning	NOUN
ftr-481	286	14	and	and	CCONJ
ftr-481	286	15	provides	provide	VERB
ftr-481	286	16	a	a	DET
ftr-481	286	17	study	study	NOUN
ftr-481	286	18	of	of	ADP
ftr-481	286	19	how	how	SCONJ
ftr-481	286	20	the	the	DET
ftr-481	286	21	lack	lack	NOUN
ftr-481	286	22	of	of	ADP
ftr-481	286	23	identifiable	identifiable	ADJ
ftr-481	286	24	purpose	purpose	NOUN
ftr-481	286	25	confounds	confound	VERB
ftr-481	286	26	statutory	statutory	ADJ
ftr-481	286	27	interpretation	interpretation	NOUN
ftr-481	286	28	.	.	PUNCT
ftr-481	287	1	in	in	ADP
ftr-481	287	2	the	the	DET
ftr-481	287	3	early	early	ADJ
ftr-481	287	4	tax	tax	NOUN
ftr-481	287	5	world	world	NOUN
ftr-481	287	6	,	,	PUNCT
ftr-481	287	7	personal	personal	ADJ
ftr-481	287	8	injury	injury	NOUN
ftr-481	287	9	damage	damage	NOUN
ftr-481	287	10	awards	award	NOUN
ftr-481	287	11	were	be	AUX
ftr-481	287	12	not	not	PART
ftr-481	287	13	considered	consider	VERB
ftr-481	287	14	"	"	PUNCT
ftr-481	287	15	income	income	NOUN
ftr-481	287	16	"	"	PUNCT
ftr-481	287	17	because	because	SCONJ
ftr-481	287	18	they	they	PRON
ftr-481	287	19	were	be	AUX
ftr-481	287	20	not	not	PART
ftr-481	287	21	gains	gain	NOUN
ftr-481	287	22	from	from	ADP
ftr-481	287	23	labor	labor	NOUN
ftr-481	287	24	or	or	CCONJ
ftr-481	287	25	capital	capital	NOUN
ftr-481	287	26	or	or	CCONJ
ftr-481	287	27	both	both	DET
ftr-481	287	28	combined	combine	VERB
ftr-481	287	29	,	,	PUNCT
ftr-481	287	30	which	which	PRON
ftr-481	287	31	was	be	AUX
ftr-481	287	32	the	the	DET
ftr-481	287	33	touchstone	touchstone	NOUN
ftr-481	287	34	definition	definition	NOUN
ftr-481	287	35	of	of	ADP
ftr-481	287	36	income	income	NOUN
ftr-481	287	37	in	in	ADP
ftr-481	287	38	the	the	DET
ftr-481	287	39	supreme	supreme	PROPN
ftr-481	287	40	court	court	PROPN
ftr-481	287	41	's	's	PART
ftr-481	287	42	1920	1920	NUM
ftr-481	287	43	decision	decision	NOUN
ftr-481	287	44	in	in	ADP
ftr-481	287	45	eisner	eisner	PROPN
ftr-481	287	46	v.	v.	PROPN
ftr-481	287	47	macomber	macomber	PROPN
ftr-481	287	48	.	.	PUNCT
ftr-481	288	1	"	"	PUNCT
ftr-481	288	2	contributing	contribute	VERB
ftr-481	288	3	to	to	ADP
ftr-481	288	4	these	these	DET
ftr-481	288	5	early	early	ADJ
ftr-481	288	6	notions	notion	NOUN
ftr-481	288	7	were	be	AUX
ftr-481	288	8	conceptions	conception	NOUN
ftr-481	288	9	of	of	ADP
ftr-481	288	10	income	income	NOUN
ftr-481	288	11	borrowed	borrow	VERB
ftr-481	288	12	from	from	ADP
ftr-481	288	13	trust	trust	NOUN
ftr-481	288	14	accounting	accounting	NOUN
ftr-481	288	15	,	,	PUNCT
ftr-481	288	16	under	under	ADP
ftr-481	288	17	which	which	PRON
ftr-481	288	18	capital	capital	NOUN
ftr-481	288	19	contributions	contribution	NOUN
ftr-481	288	20	(	(	PUNCT
ftr-481	288	21	and	and	CCONJ
ftr-481	288	22	gains	gain	NOUN
ftr-481	288	23	from	from	ADP
ftr-481	288	24	sales	sale	NOUN
ftr-481	288	25	of	of	ADP
ftr-481	288	26	corpus	corpus	NOUN
ftr-481	288	27	)	)	PUNCT
ftr-481	288	28	were	be	AUX
ftr-481	288	29	not	not	PART
ftr-481	288	30	income	income	NOUN
ftr-481	288	31	(	(	PUNCT
ftr-481	288	32	which	which	PRON
ftr-481	288	33	went	go	VERB
ftr-481	288	34	to	to	ADP
ftr-481	288	35	the	the	DET
ftr-481	288	36	beneficiaries	beneficiary	NOUN
ftr-481	288	37	)	)	PUNCT
ftr-481	288	38	but	but	CCONJ
ftr-481	288	39	were	be	AUX
ftr-481	288	40	rather	rather	ADV
ftr-481	288	41	the	the	DET
ftr-481	288	42	means	mean	NOUN
ftr-481	288	43	by	by	ADP
ftr-481	288	44	which	which	DET
ftr-481	288	45	income	income	NOUN
ftr-481	288	46	was	be	AUX
ftr-481	288	47	produced	produce	VERB
ftr-481	288	48	.	.	PUNCT
ftr-481	289	1	income	income	NOUN
ftr-481	289	2	was	be	AUX
ftr-481	289	3	commonly	commonly	ADV
ftr-481	289	4	thought	think	VERB
ftr-481	289	5	of	of	ADP
ftr-481	289	6	as	as	ADP
ftr-481	289	7	the	the	DET
ftr-481	289	8	recurring	recur	VERB
ftr-481	289	9	receipts	receipt	NOUN
ftr-481	289	10	produced	produce	VERB
ftr-481	289	11	by	by	ADP
ftr-481	289	12	capital	capital	NOUN
ftr-481	289	13	,	,	PUNCT
ftr-481	289	14	such	such	ADJ
ftr-481	289	15	as	as	ADP
ftr-481	289	16	the	the	DET
ftr-481	289	17	annual	annual	ADJ
ftr-481	289	18	rent	rent	NOUN
ftr-481	289	19	or	or	CCONJ
ftr-481	289	20	crop	crop	NOUN
ftr-481	289	21	proceeds	proceed	NOUN
ftr-481	289	22	earned	earn	VERB
ftr-481	289	23	from	from	ADP
ftr-481	289	24	blackacre	blackacre	NOUN
ftr-481	289	25	.	.	PUNCT
ftr-481	290	1	because	because	SCONJ
ftr-481	290	2	blackacre	blackacre	PROPN
ftr-481	290	3	was	be	AUX
ftr-481	290	4	the	the	DET
ftr-481	290	5	capital	capital	NOUN
ftr-481	290	6	producing	produce	VERB
ftr-481	290	7	the	the	DET
ftr-481	290	8	periodic	periodic	ADJ
ftr-481	290	9	income	income	NOUN
ftr-481	290	10	,	,	PUNCT
ftr-481	290	11	it	it	PRON
ftr-481	290	12	was	be	AUX
ftr-481	290	13	thus	thus	ADV
ftr-481	290	14	not	not	PART
ftr-481	290	15	income	income	VERB
ftr-481	290	16	itself	itself	PRON
ftr-481	290	17	.	.	PUNCT
ftr-481	291	1	similarly	similarly	ADV
ftr-481	291	2	,	,	PUNCT
ftr-481	291	3	nonrecurring	nonrecurre	VERB
ftr-481	291	4	receipts	receipt	NOUN
ftr-481	291	5	,	,	PUNCT
ftr-481	291	6	such	such	ADJ
ftr-481	291	7	as	as	ADP
ftr-481	291	8	lump	lump	NOUN
ftr-481	291	9	sum	sum	NOUN
ftr-481	291	10	windfalls	windfall	NOUN
ftr-481	291	11	,	,	PUNCT
ftr-481	291	12	were	be	AUX
ftr-481	291	13	considered	consider	VERB
ftr-481	291	14	capital	capital	NOUN
ftr-481	291	15	receipts	receipt	NOUN
ftr-481	291	16	that	that	PRON
ftr-481	291	17	would	would	AUX
ftr-481	291	18	produce	produce	VERB
ftr-481	291	19	income	income	NOUN
ftr-481	291	20	,	,	PUNCT
ftr-481	291	21	but	but	CCONJ
ftr-481	291	22	were	be	AUX
ftr-481	291	23	not	not	PART
ftr-481	291	24	themselves	themselves	PRON
ftr-481	291	25	income	income	NOUN
ftr-481	291	26	.	.	PUNCT
ftr-481	292	1	such	such	ADJ
ftr-481	292	2	notions	notion	NOUN
ftr-481	292	3	likely	likely	ADV
ftr-481	292	4	contributed	contribute	VERB
ftr-481	292	5	to	to	ADP
ftr-481	292	6	the	the	DET
ftr-481	292	7	enactment	enactment	NOUN
ftr-481	292	8	of	of	ADP
ftr-481	292	9	the	the	DET
ftr-481	292	10	predecessor	predecessor	NOUN
ftr-481	292	11	to	to	ADP
ftr-481	292	12	section	section	NOUN
ftr-481	292	13	104(a)(2	104(a)(2	NUM
ftr-481	292	14	)	)	PUNCT
ftr-481	292	15	in	in	ADP
ftr-481	292	16	1918	1918	NUM
ftr-481	292	17	.	.	PUNCT
ftr-481	293	1	because	because	SCONJ
ftr-481	293	2	taxpayers	taxpayer	NOUN
ftr-481	293	3	could	could	AUX
ftr-481	293	4	rely	rely	VERB
ftr-481	293	5	upon	upon	SCONJ
ftr-481	293	6	the	the	DET
ftr-481	293	7	definition	definition	NOUN
ftr-481	293	8	of	of	ADP
ftr-481	293	9	income	income	NOUN
ftr-481	293	10	in	in	ADP
ftr-481	293	11	excluding	exclude	VERB
ftr-481	293	12	their	their	PRON
ftr-481	293	13	personal	personal	ADJ
ftr-481	293	14	injury	injury	NOUN
ftr-481	293	15	damage	damage	NOUN
ftr-481	293	16	awards	award	NOUN
ftr-481	293	17	,	,	PUNCT
ftr-481	293	18	the	the	DET
ftr-481	293	19	statutory	statutory	ADJ
ftr-481	293	20	exclusion	exclusion	NOUN
ftr-481	293	21	seemed	seem	VERB
ftr-481	293	22	to	to	PART
ftr-481	293	23	have	have	VERB
ftr-481	293	24	little	little	ADJ
ftr-481	293	25	independent	independent	ADJ
ftr-481	293	26	significance	significance	NOUN
ftr-481	293	27	,	,	PUNCT
ftr-481	293	28	and	and	CCONJ
ftr-481	293	29	it	it	PRON
ftr-481	293	30	is	be	AUX
ftr-481	293	31	not	not	PART
ftr-481	293	32	surprising	surprising	ADJ
ftr-481	293	33	that	that	SCONJ
ftr-481	293	34	the	the	DET
ftr-481	293	35	38	38	NUM
ftr-481	293	36	.	.	PUNCT
ftr-481	294	1	252	252	NUM
ftr-481	294	2	u.s	u.s	PROPN
ftr-481	294	3	.	.	PROPN
ftr-481	294	4	189	189	NUM
ftr-481	294	5	(	(	PUNCT
ftr-481	294	6	1920	1920	NUM
ftr-481	294	7	)	)	PUNCT
ftr-481	294	8	.	.	PUNCT
ftr-481	295	1	1995	1995	NUM
ftr-481	295	2	]	]	PUNCT
ftr-481	295	3	florida	florida	PROPN
ftr-481	295	4	tax	tax	PROPN
ftr-481	295	5	review	review	NOUN
ftr-481	295	6	predecessor	predecessor	NOUN
ftr-481	295	7	to	to	ADP
ftr-481	295	8	section	section	NOUN
ftr-481	295	9	104(a)(2	104(a)(2	NUM
ftr-481	295	10	)	)	PUNCT
ftr-481	295	11	was	be	AUX
ftr-481	295	12	carried	carry	VERB
ftr-481	295	13	forward	forward	ADV
ftr-481	295	14	in	in	ADP
ftr-481	295	15	the	the	DET
ftr-481	295	16	1954	1954	NUM
ftr-481	295	17	code	code	NOUN
ftr-481	295	18	without	without	ADP
ftr-481	295	19	debate	debate	NOUN
ftr-481	295	20	.	.	PUNCT
ftr-481	296	1	one	one	NUM
ftr-481	296	2	year	year	NOUN
ftr-481	296	3	later	later	ADV
ftr-481	296	4	,	,	PUNCT
ftr-481	296	5	however	however	ADV
ftr-481	296	6	,	,	PUNCT
ftr-481	296	7	the	the	DET
ftr-481	296	8	supreme	supreme	PROPN
ftr-481	296	9	court	court	PROPN
ftr-481	296	10	decided	decide	VERB
ftr-481	296	11	glenshaw	glenshaw	ADJ
ftr-481	296	12	glass,39	glass,39	NOUN
ftr-481	296	13	holding	hold	VERB
ftr-481	296	14	that	that	DET
ftr-481	296	15	income	income	NOUN
ftr-481	296	16	includes	include	VERB
ftr-481	296	17	all	all	DET
ftr-481	296	18	accessions	accession	NOUN
ftr-481	296	19	to	to	ADP
ftr-481	296	20	wealth	wealth	NOUN
ftr-481	296	21	,	,	PUNCT
ftr-481	296	22	clearly	clearly	ADV
ftr-481	296	23	realized	realize	VERB
ftr-481	296	24	,	,	PUNCT
ftr-481	296	25	over	over	ADP
ftr-481	296	26	which	which	PRON
ftr-481	296	27	the	the	DET
ftr-481	296	28	taxpayer	taxpayer	NOUN
ftr-481	296	29	has	have	VERB
ftr-481	296	30	complete	complete	ADJ
ftr-481	296	31	dominion	dominion	NOUN
ftr-481	296	32	.	.	PUNCT
ftr-481	297	1	because	because	SCONJ
ftr-481	297	2	personal	personal	ADJ
ftr-481	297	3	injury	injury	NOUN
ftr-481	297	4	damages	damage	NOUN
ftr-481	297	5	fit	fit	VERB
ftr-481	297	6	comfortably	comfortably	ADV
ftr-481	297	7	within	within	ADP
ftr-481	297	8	this	this	DET
ftr-481	297	9	definition	definition	NOUN
ftr-481	297	10	,	,	PUNCT
ftr-481	297	11	the	the	DET
ftr-481	297	12	meaning	meaning	NOUN
ftr-481	297	13	and	and	CCONJ
ftr-481	297	14	scope	scope	NOUN
ftr-481	297	15	of	of	ADP
ftr-481	297	16	section	section	NOUN
ftr-481	297	17	104(a)(2	104(a)(2	NUM
ftr-481	297	18	)	)	PUNCT
ftr-481	297	19	became	become	VERB
ftr-481	297	20	important	important	ADJ
ftr-481	297	21	for	for	ADP
ftr-481	297	22	the	the	DET
ftr-481	297	23	first	first	ADJ
ftr-481	297	24	time	time	NOUN
ftr-481	297	25	.	.	PUNCT
ftr-481	298	1	it	it	PRON
ftr-481	298	2	has	have	AUX
ftr-481	298	3	been	be	AUX
ftr-481	298	4	troublesome	troublesome	ADJ
ftr-481	298	5	ever	ever	ADV
ftr-481	298	6	since	since	ADV
ftr-481	298	7	.	.	PUNCT
ftr-481	299	1	with	with	ADP
ftr-481	299	2	the	the	DET
ftr-481	299	3	rejection	rejection	NOUN
ftr-481	299	4	of	of	ADP
ftr-481	299	5	the	the	DET
ftr-481	299	6	antiquated	antiquated	ADJ
ftr-481	299	7	notions	notion	NOUN
ftr-481	299	8	of	of	ADP
ftr-481	299	9	income	income	NOUN
ftr-481	299	10	upon	upon	SCONJ
ftr-481	299	11	which	which	PRON
ftr-481	299	12	the	the	DET
ftr-481	299	13	original	original	ADJ
ftr-481	299	14	exclusion	exclusion	NOUN
ftr-481	299	15	was	be	AUX
ftr-481	299	16	likely	likely	ADV
ftr-481	299	17	premised	premise	VERB
ftr-481	299	18	and	and	CCONJ
ftr-481	299	19	with	with	SCONJ
ftr-481	299	20	no	no	DET
ftr-481	299	21	modem	modem	NOUN
ftr-481	299	22	rationale	rationale	NOUN
ftr-481	299	23	having	having	AUX
ftr-481	299	24	satisfactorily	satisfactorily	ADV
ftr-481	299	25	replaced	replace	VERB
ftr-481	299	26	it	it	PRON
ftr-481	299	27	,	,	PUNCT
ftr-481	299	28	the	the	DET
ftr-481	299	29	justification	justification	NOUN
ftr-481	299	30	for	for	ADP
ftr-481	299	31	the	the	DET
ftr-481	299	32	section	section	NOUN
ftr-481	299	33	104(a)(2	104(a)(2	NUM
ftr-481	299	34	)	)	PUNCT
ftr-481	299	35	exclusion	exclusion	NOUN
ftr-481	299	36	has	have	AUX
ftr-481	299	37	been	be	AUX
ftr-481	299	38	a	a	DET
ftr-481	299	39	matter	matter	NOUN
ftr-481	299	40	of	of	ADP
ftr-481	299	41	scholarly	scholarly	ADJ
ftr-481	299	42	debate.40	debate.40	NOUN
ftr-481	299	43	when	when	SCONJ
ftr-481	299	44	purpose	purpose	NOUN
ftr-481	299	45	in	in	ADP
ftr-481	299	46	any	any	PRON
ftr-481	299	47	of	of	ADP
ftr-481	299	48	the	the	DET
ftr-481	299	49	guises	guise	NOUN
ftr-481	299	50	that	that	PRON
ftr-481	299	51	i	i	PRON
ftr-481	299	52	have	have	AUX
ftr-481	299	53	discussed	discuss	VERB
ftr-481	299	54	can	can	AUX
ftr-481	299	55	not	not	PART
ftr-481	299	56	be	be	AUX
ftr-481	299	57	identified	identify	VERB
ftr-481	299	58	,	,	PUNCT
ftr-481	299	59	all	all	PRON
ftr-481	299	60	we	we	PRON
ftr-481	299	61	have	have	VERB
ftr-481	299	62	is	be	AUX
ftr-481	299	63	language	language	NOUN
ftr-481	299	64	.	.	PUNCT
ftr-481	300	1	for	for	ADP
ftr-481	300	2	that	that	DET
ftr-481	300	3	reason	reason	NOUN
ftr-481	300	4	,	,	PUNCT
ftr-481	300	5	justice	justice	PROPN
ftr-481	300	6	scalia	scalia	PROPN
ftr-481	300	7	's	's	PART
ftr-481	300	8	textual	textual	ADJ
ftr-481	300	9	approach	approach	NOUN
ftr-481	300	10	to	to	ADP
ftr-481	300	11	section	section	NOUN
ftr-481	300	12	104(a)(2	104(a)(2	NUM
ftr-481	300	13	)	)	PUNCT
ftr-481	300	14	in	in	ADP
ftr-481	300	15	the	the	DET
ftr-481	300	16	burke	burke	PROPN
ftr-481	300	17	case4	case4	PROPN
ftr-481	300	18	'	'	PUNCT
ftr-481	300	19	made	make	VERB
ftr-481	300	20	a	a	DET
ftr-481	300	21	lot	lot	NOUN
ftr-481	300	22	of	of	ADP
ftr-481	300	23	sense	sense	NOUN
ftr-481	300	24	to	to	ADP
ftr-481	300	25	some.12	some.12	PROPN
ftr-481	300	26	scalia	scalia	PROPN
ftr-481	300	27	would	would	AUX
ftr-481	300	28	have	have	AUX
ftr-481	300	29	limited	limit	VERB
ftr-481	300	30	the	the	DET
ftr-481	300	31	exclusion	exclusion	NOUN
ftr-481	300	32	for	for	ADP
ftr-481	300	33	"	"	PUNCT
ftr-481	300	34	personal	personal	ADJ
ftr-481	300	35	injuries	injury	NOUN
ftr-481	300	36	or	or	CCONJ
ftr-481	300	37	sickness	sickness	NOUN
ftr-481	300	38	"	"	PUNCT
ftr-481	300	39	to	to	ADP
ftr-481	300	40	damages	damage	NOUN
ftr-481	300	41	received	receive	VERB
ftr-481	300	42	on	on	ADP
ftr-481	300	43	account	account	NOUN
ftr-481	300	44	of	of	ADP
ftr-481	300	45	physical	physical	ADJ
ftr-481	300	46	injuries	injury	NOUN
ftr-481	300	47	and	and	CCONJ
ftr-481	300	48	"	"	PUNCT
ftr-481	300	49	perhaps	perhaps	ADV
ftr-481	300	50	"	"	PUNCT
ftr-481	300	51	injuries	injury	NOUN
ftr-481	300	52	to	to	ADP
ftr-481	300	53	mental	mental	ADJ
ftr-481	300	54	health.43	health.43	NOUN
ftr-481	300	55	he	he	PRON
ftr-481	300	56	would	would	AUX
ftr-481	300	57	have	have	AUX
ftr-481	300	58	ruled	rule	VERB
ftr-481	300	59	invalid	invalid	ADJ
ftr-481	300	60	a	a	DET
ftr-481	300	61	treasury	treasury	NOUN
ftr-481	300	62	regulation	regulation	NOUN
ftr-481	300	63	defining	define	VERB
ftr-481	300	64	"	"	PUNCT
ftr-481	300	65	personal	personal	ADJ
ftr-481	300	66	injuries	injury	NOUN
ftr-481	300	67	"	"	PUNCT
ftr-481	300	68	to	to	PART
ftr-481	300	69	mean	mean	VERB
ftr-481	300	70	tort	tort	NOUN
ftr-481	300	71	or	or	CCONJ
ftr-481	300	72	tort	tort	NOUN
ftr-481	300	73	-	-	PUNCT
ftr-481	300	74	like	like	ADJ
ftr-481	300	75	injuries	injury	NOUN
ftr-481	300	76	,	,	PUNCT
ftr-481	300	77	which	which	PRON
ftr-481	300	78	can	can	AUX
ftr-481	300	79	include	include	VERB
ftr-481	300	80	such	such	ADJ
ftr-481	300	81	nonphysical	nonphysical	ADJ
ftr-481	300	82	injuries	injury	NOUN
ftr-481	300	83	as	as	ADP
ftr-481	300	84	defamation	defamation	NOUN
ftr-481	300	85	,	,	PUNCT
ftr-481	300	86	even	even	ADV
ftr-481	300	87	though	though	SCONJ
ftr-481	300	88	the	the	DET
ftr-481	300	89	validity	validity	NOUN
ftr-481	300	90	of	of	ADP
ftr-481	300	91	the	the	DET
ftr-481	300	92	regulation	regulation	NOUN
ftr-481	300	93	's	's	PART
ftr-481	300	94	tort	tort	NOUN
ftr-481	300	95	-	-	PUNCT
ftr-481	300	96	based	base	VERB
ftr-481	300	97	approach	approach	NOUN
ftr-481	300	98	was	be	AUX
ftr-481	300	99	not	not	PART
ftr-481	300	100	argued	argue	VERB
ftr-481	300	101	either	either	CCONJ
ftr-481	300	102	below	below	ADP
ftr-481	300	103	or	or	CCONJ
ftr-481	300	104	before	before	ADP
ftr-481	300	105	the	the	DET
ftr-481	300	106	supreme	supreme	PROPN
ftr-481	300	107	court	court	PROPN
ftr-481	300	108	.	.	PUNCT
ftr-481	301	1	although	although	SCONJ
ftr-481	301	2	the	the	DET
ftr-481	301	3	structural	structural	ADJ
ftr-481	301	4	rationale	rationale	NOUN
ftr-481	301	5	for	for	ADP
ftr-481	301	6	section	section	NOUN
ftr-481	301	7	104(a)(2	104(a)(2	NUM
ftr-481	301	8	)	)	PUNCT
ftr-481	301	9	is	be	AUX
ftr-481	301	10	difficult	difficult	ADJ
ftr-481	301	11	to	to	PART
ftr-481	301	12	articulate	articulate	VERB
ftr-481	301	13	,	,	PUNCT
ftr-481	301	14	fairly	fairly	ADV
ftr-481	301	15	convincing	convincing	ADJ
ftr-481	301	16	legislative	legislative	ADJ
ftr-481	301	17	history	history	NOUN
ftr-481	301	18	accompanying	accompany	VERB
ftr-481	301	19	a	a	DET
ftr-481	301	20	1989	1989	NUM
ftr-481	301	21	amendment	amendment	NOUN
ftr-481	301	22	to	to	PART
ftr-481	301	23	section	section	VERB
ftr-481	301	24	104(a	104(a	PROPN
ftr-481	301	25	)	)	PUNCT
ftr-481	301	26	implies	imply	VERB
ftr-481	301	27	that	that	SCONJ
ftr-481	301	28	the	the	DET
ftr-481	301	29	exclusion	exclusion	NOUN
ftr-481	301	30	is	be	AUX
ftr-481	301	31	not	not	PART
ftr-481	301	32	limited	limit	VERB
ftr-481	301	33	to	to	ADP
ftr-481	301	34	physical	physical	ADJ
ftr-481	301	35	injuries	injury	NOUN
ftr-481	301	36	.	.	PUNCT
ftr-481	301	37	"	"	PUNCT
ftr-481	301	38	by	by	ADP
ftr-481	301	39	"	"	PUNCT
ftr-481	301	40	legislative	legislative	ADJ
ftr-481	301	41	history	history	NOUN
ftr-481	301	42	,	,	PUNCT
ftr-481	301	43	"	"	PUNCT
ftr-481	301	44	i	i	PRON
ftr-481	301	45	do	do	AUX
ftr-481	301	46	n't	not	PART
ftr-481	301	47	mean	mean	VERB
ftr-481	301	48	committee	committee	NOUN
ftr-481	301	49	reports	report	NOUN
ftr-481	301	50	;	;	PUNCT
ftr-481	301	51	rather	rather	ADV
ftr-481	301	52	,	,	PUNCT
ftr-481	301	53	i	i	PRON
ftr-481	301	54	mean	mean	VERB
ftr-481	301	55	legislative	legislative	ADJ
ftr-481	301	56	history	history	NOUN
ftr-481	301	57	in	in	ADP
ftr-481	301	58	the	the	DET
ftr-481	301	59	form	form	NOUN
ftr-481	301	60	of	of	ADP
ftr-481	301	61	statutory	statutory	ADJ
ftr-481	301	62	language	language	NOUN
ftr-481	301	63	passed	pass	VERB
ftr-481	301	64	by	by	ADP
ftr-481	301	65	the	the	DET
ftr-481	301	66	house	house	NOUN
ftr-481	301	67	that	that	PRON
ftr-481	301	68	would	would	AUX
ftr-481	301	69	have	have	AUX
ftr-481	301	70	replaced	replace	VERB
ftr-481	301	71	the	the	DET
ftr-481	301	72	word	word	NOUN
ftr-481	301	73	"	"	PUNCT
ftr-481	301	74	personal	personal	ADJ
ftr-481	301	75	"	"	PUNCT
ftr-481	301	76	with	with	ADP
ftr-481	301	77	"	"	PUNCT
ftr-481	301	78	physical	physical	ADJ
ftr-481	301	79	"	"	PUNCT
ftr-481	301	80	in	in	ADP
ftr-481	301	81	section	section	NOUN
ftr-481	301	82	104(a)(2	104(a)(2	NUM
ftr-481	301	83	)	)	PUNCT
ftr-481	301	84	,	,	PUNCT
ftr-481	301	85	combined	combine	VERB
ftr-481	301	86	with	with	ADP
ftr-481	301	87	statutory	statutory	ADJ
ftr-481	301	88	language	language	NOUN
ftr-481	301	89	that	that	PRON
ftr-481	301	90	came	come	VERB
ftr-481	301	91	out	out	ADP
ftr-481	301	92	of	of	ADP
ftr-481	301	93	the	the	DET
ftr-481	301	94	conference	conference	NOUN
ftr-481	301	95	committee	committee	NOUN
ftr-481	301	96	that	that	PRON
ftr-481	301	97	retained	retain	VERB
ftr-481	301	98	the	the	DET
ftr-481	301	99	word	word	NOUN
ftr-481	301	100	"	"	PUNCT
ftr-481	301	101	personal	personal	ADJ
ftr-481	301	102	"	"	PUNCT
ftr-481	301	103	in	in	ADP
ftr-481	301	104	the	the	DET
ftr-481	301	105	general	general	ADJ
ftr-481	301	106	clause	clause	NOUN
ftr-481	301	107	but	but	CCONJ
ftr-481	301	108	disallowed	disallow	VERB
ftr-481	301	109	the	the	DET
ftr-481	301	110	exclusion	exclusion	NOUN
ftr-481	301	111	of	of	ADP
ftr-481	301	112	punitive	punitive	ADJ
ftr-481	301	113	damages	damage	NOUN
ftr-481	301	114	in	in	ADP
ftr-481	301	115	cases	case	NOUN
ftr-481	301	116	not	not	PART
ftr-481	301	117	involving	involve	VERB
ftr-481	301	118	"	"	PUNCT
ftr-481	301	119	physical	physical	ADJ
ftr-481	301	120	"	"	PUNCT
ftr-481	301	121	injuries	injury	NOUN
ftr-481	301	122	.	.	PUNCT
ftr-481	302	1	that	that	PRON
ftr-481	302	2	legislative	legislative	ADJ
ftr-481	302	3	documentation	documentation	NOUN
ftr-481	302	4	implies	imply	VERB
ftr-481	302	5	that	that	SCONJ
ftr-481	302	6	congress	congress	PROPN
ftr-481	302	7	chose	choose	VERB
ftr-481	302	8	to	to	PART
ftr-481	302	9	continue	continue	VERB
ftr-481	302	10	to	to	PART
ftr-481	302	11	allow	allow	VERB
ftr-481	302	12	,	,	PUNCT
ftr-481	302	13	consistent	consistent	ADJ
ftr-481	302	14	with	with	ADP
ftr-481	302	15	dozens	dozen	NOUN
ftr-481	302	16	of	of	ADP
ftr-481	302	17	lower	low	ADJ
ftr-481	302	18	court	court	NOUN
ftr-481	302	19	decisions	decision	NOUN
ftr-481	302	20	,	,	PUNCT
ftr-481	302	21	39	39	NUM
ftr-481	302	22	.	.	PUNCT
ftr-481	303	1	348	348	NUM
ftr-481	303	2	u.s	u.s	PROPN
ftr-481	303	3	.	.	PROPN
ftr-481	303	4	426	426	NUM
ftr-481	303	5	(	(	PUNCT
ftr-481	303	6	1955	1955	NUM
ftr-481	303	7	)	)	PUNCT
ftr-481	303	8	.	.	PUNCT
ftr-481	304	1	40	40	NUM
ftr-481	304	2	.	.	PUNCT
ftr-481	305	1	see	see	VERB
ftr-481	305	2	,	,	PUNCT
ftr-481	305	3	e.g	e.g	PROPN
ftr-481	305	4	,	,	PUNCT
ftr-481	305	5	joseph	joseph	PROPN
ftr-481	305	6	m.	m.	PROPN
ftr-481	305	7	dodge	dodge	PROPN
ftr-481	305	8	,	,	PUNCT
ftr-481	305	9	taxes	taxis	NOUN
ftr-481	305	10	and	and	CCONJ
ftr-481	305	11	torts	tort	NOUN
ftr-481	305	12	,	,	PUNCT
ftr-481	305	13	77	77	NUM
ftr-481	305	14	cornell	cornell	PROPN
ftr-481	305	15	l.	l.	PROPN
ftr-481	305	16	rev	rev	PROPN
ftr-481	305	17	.	.	PROPN
ftr-481	306	1	143	143	NUM
ftr-481	306	2	(	(	PUNCT
ftr-481	306	3	1992	1992	NUM
ftr-481	306	4	)	)	PUNCT
ftr-481	306	5	;	;	PUNCT
ftr-481	307	1	douglas	douglas	PROPN
ftr-481	307	2	a.	a.	PROPN
ftr-481	307	3	kahn	kahn	PROPN
ftr-481	307	4	,	,	PUNCT
ftr-481	307	5	compensatory	compensatory	ADJ
ftr-481	307	6	and	and	CCONJ
ftr-481	307	7	punitive	punitive	ADJ
ftr-481	307	8	damages	damage	NOUN
ftr-481	307	9	for	for	ADP
ftr-481	307	10	a	a	DET
ftr-481	307	11	personal	personal	ADJ
ftr-481	307	12	injury	injury	NOUN
ftr-481	307	13	:	:	PUNCT
ftr-481	307	14	to	to	PART
ftr-481	307	15	tax	tax	VERB
ftr-481	307	16	or	or	CCONJ
ftr-481	307	17	not	not	PART
ftr-481	307	18	to	to	PART
ftr-481	307	19	tax	tax	VERB
ftr-481	307	20	?	?	NOUN
ftr-481	307	21	2	2	NUM
ftr-481	307	22	fla	fla	NOUN
ftr-481	307	23	.	.	PUNCT
ftr-481	308	1	tax	tax	PROPN
ftr-481	308	2	.	.	PUNCT
ftr-481	309	1	rev	rev	PROPN
ftr-481	309	2	.	.	PROPN
ftr-481	309	3	337	337	NUM
ftr-481	309	4	(	(	PUNCT
ftr-481	309	5	1995	1995	NUM
ftr-481	309	6	)	)	PUNCT
ftr-481	309	7	.	.	PUNCT
ftr-481	310	1	41	41	NUM
ftr-481	310	2	.	.	PUNCT
ftr-481	311	1	united	united	PROPN
ftr-481	311	2	states	states	PROPN
ftr-481	311	3	v.	v.	PROPN
ftr-481	311	4	burke	burke	PROPN
ftr-481	311	5	,	,	PUNCT
ftr-481	311	6	112	112	NUM
ftr-481	311	7	s.	s.	PROPN
ftr-481	311	8	ct	ct	PROPN
ftr-481	311	9	.	.	PROPN
ftr-481	311	10	1867	1867	NUM
ftr-481	311	11	,	,	PUNCT
ftr-481	311	12	1874	1874	NUM
ftr-481	311	13	(	(	PUNCT
ftr-481	311	14	1992	1992	NUM
ftr-481	311	15	)	)	PUNCT
ftr-481	311	16	(	(	PUNCT
ftr-481	311	17	scalia	scalia	PROPN
ftr-481	311	18	,	,	PUNCT
ftr-481	311	19	j.	j.	PROPN
ftr-481	311	20	,	,	PUNCT
ftr-481	311	21	concurring	concur	VERB
ftr-481	311	22	in	in	ADP
ftr-481	311	23	the	the	DET
ftr-481	311	24	judgment	judgment	NOUN
ftr-481	311	25	)	)	PUNCT
ftr-481	311	26	.	.	PUNCT
ftr-481	312	1	42	42	NUM
ftr-481	312	2	.	.	PUNCT
ftr-481	313	1	see	see	VERB
ftr-481	313	2	,	,	PUNCT
ftr-481	313	3	e.g.	e.g.	ADV
ftr-481	313	4	,	,	PUNCT
ftr-481	313	5	william	william	PROPN
ftr-481	313	6	d.	d.	PROPN
ftr-481	313	7	popkin	popkin	PROPN
ftr-481	313	8	,	,	PUNCT
ftr-481	313	9	the	the	DET
ftr-481	313	10	tax	tax	NOUN
ftr-481	313	11	treatment	treatment	NOUN
ftr-481	313	12	of	of	ADP
ftr-481	313	13	statutory	statutory	ADJ
ftr-481	313	14	torts	tort	NOUN
ftr-481	313	15	,	,	PUNCT
ftr-481	313	16	letter	letter	NOUN
ftr-481	313	17	to	to	ADP
ftr-481	313	18	the	the	DET
ftr-481	313	19	editor	editor	NOUN
ftr-481	313	20	,	,	PUNCT
ftr-481	313	21	54	54	NUM
ftr-481	313	22	tax	tax	NOUN
ftr-481	313	23	notes	note	NOUN
ftr-481	313	24	1570	1570	NUM
ftr-481	313	25	(	(	PUNCT
ftr-481	313	26	mar	mar	PROPN
ftr-481	313	27	.	.	PROPN
ftr-481	313	28	23	23	NUM
ftr-481	313	29	,	,	PUNCT
ftr-481	313	30	1992	1992	NUM
ftr-481	313	31	)	)	PUNCT
ftr-481	313	32	(	(	PUNCT
ftr-481	313	33	urging	urge	VERB
ftr-481	313	34	justices	justice	NOUN
ftr-481	313	35	to	to	PART
ftr-481	313	36	do	do	VERB
ftr-481	313	37	essentially	essentially	ADV
ftr-481	313	38	what	what	PRON
ftr-481	313	39	justice	justice	NOUN
ftr-481	313	40	scalia	scalia	PROPN
ftr-481	313	41	did	do	VERB
ftr-481	313	42	in	in	ADP
ftr-481	313	43	order	order	NOUN
ftr-481	313	44	to	to	PART
ftr-481	313	45	force	force	VERB
ftr-481	313	46	congress	congress	PROPN
ftr-481	313	47	to	to	PART
ftr-481	313	48	decide	decide	VERB
ftr-481	313	49	once	once	ADV
ftr-481	313	50	and	and	CCONJ
ftr-481	313	51	for	for	ADP
ftr-481	313	52	all	all	DET
ftr-481	313	53	the	the	DET
ftr-481	313	54	extent	extent	NOUN
ftr-481	313	55	to	to	PART
ftr-481	313	56	which	which	PRON
ftr-481	313	57	it	it	PRON
ftr-481	313	58	wishes	wish	VERB
ftr-481	313	59	damages	damage	NOUN
ftr-481	313	60	for	for	ADP
ftr-481	313	61	nonphysical	nonphysical	ADJ
ftr-481	313	62	injuries	injury	NOUN
ftr-481	313	63	to	to	PART
ftr-481	313	64	be	be	AUX
ftr-481	313	65	excludable	excludable	ADJ
ftr-481	313	66	)	)	PUNCT
ftr-481	313	67	.	.	PUNCT
ftr-481	314	1	43	43	NUM
ftr-481	314	2	.	.	PUNCT
ftr-481	315	1	burke	burke	PROPN
ftr-481	315	2	,	,	PUNCT
ftr-481	315	3	112	112	NUM
ftr-481	315	4	s.	s.	PROPN
ftr-481	315	5	ct	ct	PROPN
ftr-481	315	6	.	.	PUNCT
ftr-481	316	1	at	at	ADP
ftr-481	316	2	1875	1875	NUM
ftr-481	316	3	(	(	PUNCT
ftr-481	316	4	scalia	scalia	PROPN
ftr-481	316	5	,	,	PUNCT
ftr-481	316	6	j.	j.	PROPN
ftr-481	316	7	,	,	PUNCT
ftr-481	316	8	concurring	concur	VERB
ftr-481	316	9	in	in	ADP
ftr-481	316	10	the	the	DET
ftr-481	316	11	judgment	judgment	NOUN
ftr-481	316	12	)	)	PUNCT
ftr-481	316	13	.	.	PUNCT
ftr-481	317	1	44	44	NUM
ftr-481	317	2	.	.	PUNCT
ftr-481	318	1	see	see	VERB
ftr-481	318	2	geier	geier	NOUN
ftr-481	318	3	,	,	PUNCT
ftr-481	318	4	supra	supra	PROPN
ftr-481	318	5	note	note	NOUN
ftr-481	318	6	4	4	NUM
ftr-481	318	7	,	,	PUNCT
ftr-481	318	8	at	at	ADP
ftr-481	318	9	470	470	NUM
ftr-481	318	10	.	.	PUNCT
ftr-481	319	1	[	[	X
ftr-481	319	2	vol	vol	NOUN
ftr-481	319	3	2:8	2:8	NUM
ftr-481	319	4	interpreting	interpreting	NOUN
ftr-481	319	5	tar	tar	NOUN
ftr-481	319	6	legislation	legislation	NOUN
ftr-481	319	7	:	:	PUNCT
ftr-481	319	8	the	the	DET
ftr-481	319	9	role	role	NOUN
ftr-481	319	10	of	of	ADP
ftr-481	319	11	purpose	purpose	NOUN
ftr-481	319	12	the	the	DET
ftr-481	319	13	exclusion	exclusion	NOUN
ftr-481	319	14	of	of	ADP
ftr-481	319	15	compensatory	compensatory	ADJ
ftr-481	319	16	damages	damage	NOUN
ftr-481	319	17	for	for	ADP
ftr-481	319	18	those	those	DET
ftr-481	319	19	nonphysical	nonphysical	ADJ
ftr-481	319	20	injuries	injury	NOUN
ftr-481	319	21	considered	consider	VERB
ftr-481	319	22	to	to	PART
ftr-481	319	23	be	be	AUX
ftr-481	319	24	"	"	PUNCT
ftr-481	319	25	personal	personal	ADJ
ftr-481	319	26	.	.	PUNCT
ftr-481	319	27	"	"	PUNCT
ftr-481	320	1	consistent	consistent	ADJ
ftr-481	320	2	with	with	ADP
ftr-481	320	3	this	this	DET
ftr-481	320	4	conclusion	conclusion	NOUN
ftr-481	320	5	,	,	PUNCT
ftr-481	320	6	the	the	DET
ftr-481	320	7	majority	majority	NOUN
ftr-481	320	8	opinion	opinion	NOUN
ftr-481	320	9	refused	refuse	VERB
ftr-481	320	10	to	to	PART
ftr-481	320	11	limit	limit	VERB
ftr-481	320	12	the	the	DET
ftr-481	320	13	scope	scope	NOUN
ftr-481	320	14	of	of	ADP
ftr-481	320	15	personal	personal	ADJ
ftr-481	320	16	injuries	injury	NOUN
ftr-481	320	17	to	to	ADP
ftr-481	320	18	physical	physical	ADJ
ftr-481	320	19	injuries	injury	NOUN
ftr-481	320	20	and	and	CCONJ
ftr-481	320	21	accepted	accept	VERB
ftr-481	320	22	the	the	DET
ftr-481	320	23	tort	tort	NOUN
ftr-481	320	24	-	-	PUNCT
ftr-481	320	25	like	like	ADJ
ftr-481	320	26	test	test	NOUN
ftr-481	320	27	.	.	PUNCT
ftr-481	321	1	it	it	PRON
ftr-481	321	2	struggled	struggle	VERB
ftr-481	321	3	with	with	ADP
ftr-481	321	4	defining	define	VERB
ftr-481	321	5	a	a	DET
ftr-481	321	6	tort	tort	NOUN
ftr-481	321	7	,	,	PUNCT
ftr-481	321	8	concluding	conclude	VERB
ftr-481	321	9	that	that	SCONJ
ftr-481	321	10	the	the	DET
ftr-481	321	11	factor	factor	NOUN
ftr-481	321	12	differentiating	differentiate	VERB
ftr-481	321	13	a	a	DET
ftr-481	321	14	tort	tort	NOUN
ftr-481	321	15	-	-	PUNCT
ftr-481	321	16	like	like	ADJ
ftr-481	321	17	injury	injury	NOUN
ftr-481	321	18	from	from	ADP
ftr-481	321	19	other	other	ADJ
ftr-481	321	20	injuries	injury	NOUN
ftr-481	321	21	is	be	AUX
ftr-481	321	22	the	the	DET
ftr-481	321	23	breadth	breadth	NOUN
ftr-481	321	24	of	of	ADP
ftr-481	321	25	the	the	DET
ftr-481	321	26	available	available	ADJ
ftr-481	321	27	remedies	remedy	NOUN
ftr-481	321	28	for	for	ADP
ftr-481	321	29	the	the	DET
ftr-481	321	30	injury	injury	NOUN
ftr-481	321	31	.	.	PUNCT
ftr-481	322	1	if	if	SCONJ
ftr-481	322	2	the	the	DET
ftr-481	322	3	scope	scope	NOUN
ftr-481	322	4	of	of	ADP
ftr-481	322	5	available	available	ADJ
ftr-481	322	6	remedies	remedy	NOUN
ftr-481	322	7	is	be	AUX
ftr-481	322	8	sufficiently	sufficiently	ADV
ftr-481	322	9	broad	broad	ADJ
ftr-481	322	10	,	,	PUNCT
ftr-481	322	11	as	as	ADP
ftr-481	322	12	in	in	ADP
ftr-481	322	13	a	a	DET
ftr-481	322	14	common	common	ADJ
ftr-481	322	15	law	law	NOUN
ftr-481	322	16	tort	tort	NOUN
ftr-481	322	17	,	,	PUNCT
ftr-481	322	18	the	the	DET
ftr-481	322	19	injury	injury	NOUN
ftr-481	322	20	sued	sue	VERB
ftr-481	322	21	upon	upon	SCONJ
ftr-481	322	22	is	be	AUX
ftr-481	322	23	tort	tort	NOUN
ftr-481	322	24	-	-	PUNCT
ftr-481	322	25	like	like	ADJ
ftr-481	322	26	.	.	PUNCT
ftr-481	323	1	the	the	DET
ftr-481	323	2	story	story	NOUN
ftr-481	323	3	of	of	ADP
ftr-481	323	4	section	section	NOUN
ftr-481	323	5	104(a)(2	104(a)(2	NUM
ftr-481	323	6	)	)	PUNCT
ftr-481	323	7	demonstrates	demonstrate	VERB
ftr-481	323	8	the	the	DET
ftr-481	323	9	difficulty	difficulty	NOUN
ftr-481	323	10	in	in	ADP
ftr-481	323	11	interpretation	interpretation	NOUN
ftr-481	323	12	when	when	SCONJ
ftr-481	323	13	purpose	purpose	NOUN
ftr-481	323	14	is	be	AUX
ftr-481	323	15	ambiguous	ambiguous	ADJ
ftr-481	323	16	.	.	PUNCT
ftr-481	324	1	had	have	AUX
ftr-481	324	2	congress	congress	PROPN
ftr-481	324	3	not	not	PART
ftr-481	324	4	enacted	enact	VERB
ftr-481	324	5	the	the	DET
ftr-481	324	6	1989	1989	NUM
ftr-481	324	7	amendment	amendment	NOUN
ftr-481	324	8	,	,	PUNCT
ftr-481	324	9	justice	justice	PROPN
ftr-481	324	10	scalia	scalia	PROPN
ftr-481	324	11	's	's	PART
ftr-481	324	12	literal	literal	ADJ
ftr-481	324	13	approach	approach	NOUN
ftr-481	324	14	to	to	ADP
ftr-481	324	15	the	the	DET
ftr-481	324	16	statutory	statutory	ADJ
ftr-481	324	17	language	language	NOUN
ftr-481	324	18	would	would	AUX
ftr-481	324	19	have	have	AUX
ftr-481	324	20	made	make	VERB
ftr-481	324	21	sense	sense	NOUN
ftr-481	324	22	.	.	PUNCT
ftr-481	325	1	but	but	CCONJ
ftr-481	325	2	that	that	DET
ftr-481	325	3	approach	approach	NOUN
ftr-481	325	4	is	be	AUX
ftr-481	325	5	not	not	PART
ftr-481	325	6	consistent	consistent	ADJ
ftr-481	325	7	with	with	ADP
ftr-481	325	8	the	the	DET
ftr-481	325	9	amendmenl	amendmenl	NOUN
ftr-481	325	10	perhaps	perhaps	ADV
ftr-481	325	11	this	this	DET
ftr-481	325	12	saga	saga	NOUN
ftr-481	325	13	illustrates	illustrate	VERB
ftr-481	325	14	the	the	DET
ftr-481	325	15	limits	limit	NOUN
ftr-481	325	16	of	of	ADP
ftr-481	325	17	statutory	statutory	ADJ
ftr-481	325	18	interpretation	interpretation	NOUN
ftr-481	325	19	on	on	ADP
ftr-481	325	20	the	the	DET
ftr-481	325	21	part	part	NOUN
ftr-481	325	22	of	of	ADP
ftr-481	325	23	a	a	DET
ftr-481	325	24	judge	judge	NOUN
ftr-481	325	25	;	;	PUNCT
ftr-481	325	26	there	there	PRON
ftr-481	325	27	are	be	VERB
ftr-481	325	28	times	time	NOUN
ftr-481	325	29	when	when	SCONJ
ftr-481	325	30	congress	congress	PROPN
ftr-481	325	31	really	really	ADV
ftr-481	325	32	does	do	AUX
ftr-481	325	33	need	need	VERB
ftr-481	325	34	to	to	PART
ftr-481	325	35	step	step	VERB
ftr-481	325	36	in	in	ADV
ftr-481	325	37	to	to	PART
ftr-481	325	38	clarify	clarify	VERB
ftr-481	325	39	a	a	DET
ftr-481	325	40	statute	statute	NOUN
ftr-481	325	41	's	's	PART
ftr-481	325	42	purpose	purpose	NOUN
ftr-481	325	43	.	.	PUNCT
ftr-481	326	1	in	in	ADP
ftr-481	326	2	the	the	DET
ftr-481	326	3	case	case	NOUN
ftr-481	326	4	of	of	ADP
ftr-481	326	5	section	section	NOUN
ftr-481	326	6	104(a)(2	104(a)(2	NUM
ftr-481	326	7	)	)	PUNCT
ftr-481	326	8	,	,	PUNCT
ftr-481	326	9	that	that	PRON
ftr-481	326	10	would	would	AUX
ftr-481	326	11	mean	mean	VERB
ftr-481	326	12	enacting	enact	VERB
ftr-481	326	13	a	a	DET
ftr-481	326	14	statutory	statutory	ADJ
ftr-481	326	15	definition	definition	NOUN
ftr-481	326	16	of	of	ADP
ftr-481	326	17	"	"	PUNCT
ftr-481	326	18	personal	personal	ADJ
ftr-481	326	19	.	.	PUNCT
ftr-481	326	20	"	"	PUNCT
ftr-481	327	1	e.	e.	PROPN
ftr-481	327	2	evolving	evolve	VERB
ftr-481	327	3	purpose	purpose	NOUN
ftr-481	327	4	purpose	purpose	NOUN
ftr-481	327	5	can	can	AUX
ftr-481	327	6	evolve	evolve	VERB
ftr-481	327	7	over	over	ADP
ftr-481	327	8	time	time	NOUN
ftr-481	327	9	.	.	PUNCT
ftr-481	328	1	section	section	NOUN
ftr-481	328	2	162	162	NUM
ftr-481	328	3	,	,	PUNCT
ftr-481	328	4	the	the	DET
ftr-481	328	5	business	business	NOUN
ftr-481	328	6	expense	expense	NOUN
ftr-481	328	7	deduction	deduction	NOUN
ftr-481	328	8	,	,	PUNCT
ftr-481	328	9	contains	contain	VERB
ftr-481	328	10	a	a	DET
ftr-481	328	11	provision	provision	NOUN
ftr-481	328	12	,	,	PUNCT
ftr-481	328	13	section	section	NOUN
ftr-481	328	14	162(a)(1	162(a)(1	NUM
ftr-481	328	15	)	)	PUNCT
ftr-481	328	16	,	,	PUNCT
ftr-481	328	17	that	that	PRON
ftr-481	328	18	explicitly	explicitly	ADV
ftr-481	328	19	allows	allow	VERB
ftr-481	328	20	a	a	DET
ftr-481	328	21	deduction	deduction	NOUN
ftr-481	328	22	for	for	ADP
ftr-481	328	23	a	a	DET
ftr-481	328	24	"	"	PUNCT
ftr-481	328	25	reasonable	reasonable	ADJ
ftr-481	328	26	"	"	PUNCT
ftr-481	328	27	salary	salary	NOUN
ftr-481	328	28	.	.	PUNCT
ftr-481	329	1	the	the	DET
ftr-481	329	2	provision	provision	NOUN
ftr-481	329	3	was	be	AUX
ftr-481	329	4	originally	originally	ADV
ftr-481	329	5	adopted	adopt	VERB
ftr-481	329	6	in	in	ADP
ftr-481	329	7	1918	1918	NUM
ftr-481	329	8	to	to	PART
ftr-481	329	9	allow	allow	VERB
ftr-481	329	10	a	a	DET
ftr-481	329	11	reasonable	reasonable	ADJ
ftr-481	329	12	salary	salary	NOUN
ftr-481	329	13	to	to	PART
ftr-481	329	14	be	be	AUX
ftr-481	329	15	deducted	deduct	VERB
ftr-481	329	16	for	for	ADP
ftr-481	329	17	purposes	purpose	NOUN
ftr-481	329	18	of	of	ADP
ftr-481	329	19	an	an	DET
ftr-481	329	20	excess	excess	ADJ
ftr-481	329	21	profits	profit	NOUN
ftr-481	329	22	tax	tax	NOUN
ftr-481	329	23	,	,	PUNCT
ftr-481	329	24	even	even	ADV
ftr-481	329	25	though	though	SCONJ
ftr-481	329	26	no	no	DET
ftr-481	329	27	salary	salary	NOUN
ftr-481	329	28	was	be	AUX
ftr-481	329	29	actually	actually	ADV
ftr-481	329	30	paid	pay	VERB
ftr-481	329	31	because	because	SCONJ
ftr-481	329	32	profits	profit	NOUN
ftr-481	329	33	were	be	AUX
ftr-481	329	34	being	be	AUX
ftr-481	329	35	plowed	plow	VERB
ftr-481	329	36	back	back	ADV
ftr-481	329	37	into	into	ADP
ftr-481	329	38	the	the	DET
ftr-481	329	39	business	business	NOUN
ftr-481	329	40	.	.	PUNCT
ftr-481	329	41	"	"	PUNCT
ftr-481	330	1	the	the	DET
ftr-481	330	2	provision	provision	NOUN
ftr-481	330	3	's	's	PART
ftr-481	330	4	original	original	ADJ
ftr-481	330	5	purpose	purpose	NOUN
ftr-481	330	6	was	be	AUX
ftr-481	330	7	entirely	entirely	ADV
ftr-481	330	8	pro	pro	ADJ
ftr-481	330	9	-	-	NOUN
ftr-481	330	10	taxpayer	taxpayer	ADJ
ftr-481	330	11	.	.	PUNCT
ftr-481	331	1	today	today	NOUN
ftr-481	331	2	,	,	PUNCT
ftr-481	331	3	it	it	PRON
ftr-481	331	4	is	be	AUX
ftr-481	331	5	a	a	DET
ftr-481	331	6	provision	provision	NOUN
ftr-481	331	7	raised	raise	VERB
ftr-481	331	8	by	by	ADP
ftr-481	331	9	the	the	DET
ftr-481	331	10	commissioner	commissioner	NOUN
ftr-481	331	11	against	against	ADP
ftr-481	331	12	taxpayers	taxpayer	NOUN
ftr-481	331	13	to	to	PART
ftr-481	331	14	disallow	disallow	VERB
ftr-481	331	15	deductions	deduction	NOUN
ftr-481	331	16	for	for	ADP
ftr-481	331	17	what	what	PRON
ftr-481	331	18	are	be	AUX
ftr-481	331	19	in	in	ADP
ftr-481	331	20	fact	fact	NOUN
ftr-481	331	21	disguised	disguise	VERB
ftr-481	331	22	dividends	dividend	NOUN
ftr-481	331	23	or	or	CCONJ
ftr-481	331	24	disguised	disguised	ADJ
ftr-481	331	25	payments	payment	NOUN
ftr-481	331	26	for	for	ADP
ftr-481	331	27	property	property	NOUN
ftr-481	331	28	.	.	PUNCT
ftr-481	331	29	'	'	PUNCT
ftr-481	332	1	the	the	DET
ftr-481	332	2	purpose	purpose	NOUN
ftr-481	332	3	of	of	ADP
ftr-481	332	4	the	the	DET
ftr-481	332	5	provision	provision	NOUN
ftr-481	332	6	has	have	AUX
ftr-481	332	7	thus	thus	ADV
ftr-481	332	8	evolved	evolve	VERB
ftr-481	332	9	over	over	ADP
ftr-481	332	10	time	time	NOUN
ftr-481	332	11	so	so	SCONJ
ftr-481	332	12	that	that	SCONJ
ftr-481	332	13	now	now	ADV
ftr-481	332	14	its	its	PRON
ftr-481	332	15	purpose	purpose	NOUN
ftr-481	332	16	is	be	AUX
ftr-481	332	17	chiefly	chiefly	ADV
ftr-481	332	18	seen	see	VERB
ftr-481	332	19	as	as	ADP
ftr-481	332	20	protecting	protect	VERB
ftr-481	332	21	the	the	DET
ftr-481	332	22	double	double	ADJ
ftr-481	332	23	tax	tax	NOUN
ftr-481	332	24	in	in	ADP
ftr-481	332	25	our	our	PRON
ftr-481	332	26	classical	classical	ADJ
ftr-481	332	27	corporate	corporate	ADJ
ftr-481	332	28	tax	tax	NOUN
ftr-481	332	29	structure	structure	NOUN
ftr-481	332	30	.	.	PUNCT
ftr-481	333	1	interpretation	interpretation	NOUN
ftr-481	333	2	of	of	ADP
ftr-481	333	3	the	the	DET
ftr-481	333	4	provision	provision	NOUN
ftr-481	333	5	must	must	AUX
ftr-481	333	6	likewise	likewise	ADV
ftr-481	333	7	evolve	evolve	VERB
ftr-481	333	8	,	,	PUNCT
ftr-481	333	9	an	an	DET
ftr-481	333	10	example	example	NOUN
ftr-481	333	11	of	of	ADP
ftr-481	333	12	the	the	DET
ftr-481	333	13	kind	kind	NOUN
ftr-481	333	14	of	of	ADP
ftr-481	333	15	dynamic	dynamic	ADJ
ftr-481	333	16	statutory	statutory	ADJ
ftr-481	333	17	interpretation	interpretation	NOUN
ftr-481	333	18	described	describe	VERB
ftr-481	333	19	in	in	ADP
ftr-481	333	20	the	the	DET
ftr-481	333	21	nontax	nontax	NOUN
ftr-481	333	22	context	context	NOUN
ftr-481	333	23	by	by	ADP
ftr-481	333	24	william	william	PROPN
ftr-481	333	25	eskridge.47	eskridge.47	PROPN
ftr-481	333	26	i.	i.	PROPN
ftr-481	333	27	the	the	DET
ftr-481	333	28	role	role	NOUN
ftr-481	333	29	of	of	ADP
ftr-481	333	30	purpose	purpose	NOUN
ftr-481	333	31	and	and	CCONJ
ftr-481	333	32	institutional	institutional	ADJ
ftr-481	333	33	values	value	NOUN
ftr-481	333	34	a.	a.	VERB
ftr-481	333	35	the	the	DET
ftr-481	333	36	relationship	relationship	NOUN
ftr-481	333	37	of	of	ADP
ftr-481	333	38	congress	congress	PROPN
ftr-481	333	39	,	,	PUNCT
ftr-481	333	40	the	the	DET
ftr-481	333	41	courts	court	NOUN
ftr-481	333	42	,	,	PUNCT
ftr-481	333	43	and	and	CCONJ
ftr-481	333	44	the	the	DET
ftr-481	333	45	treasury	treasury	PROPN
ftr-481	333	46	department	department	PROPN
ftr-481	333	47	now	now	ADV
ftr-481	333	48	let	let	VERB
ftr-481	333	49	me	i	PRON
ftr-481	333	50	step	step	VERB
ftr-481	333	51	back	back	ADV
ftr-481	333	52	and	and	CCONJ
ftr-481	333	53	say	say	VERB
ftr-481	333	54	a	a	DET
ftr-481	333	55	few	few	ADJ
ftr-481	333	56	words	word	NOUN
ftr-481	333	57	about	about	ADP
ftr-481	333	58	the	the	DET
ftr-481	333	59	institutional	institutional	ADJ
ftr-481	333	60	45	45	NUM
ftr-481	333	61	.	.	PUNCT
ftr-481	334	1	erwin	erwin	PROPN
ftr-481	334	2	n.	n.	PROPN
ftr-481	334	3	griswold	griswold	PROPN
ftr-481	334	4	,	,	PUNCT
ftr-481	334	5	new	new	ADJ
ftr-481	334	6	light	light	NOUN
ftr-481	334	7	on	on	ADP
ftr-481	334	8	"	"	PUNCT
ftr-481	334	9	a	a	DET
ftr-481	334	10	reasonable	reasonable	ADJ
ftr-481	334	11	allowance	allowance	NOUN
ftr-481	334	12	"	"	PUNCT
ftr-481	334	13	for	for	ADP
ftr-481	334	14	services	service	NOUN
ftr-481	334	15	,	,	PUNCT
ftr-481	334	16	59	59	NUM
ftr-481	334	17	harv	harv	NOUN
ftr-481	334	18	.	.	PUNCT
ftr-481	335	1	l.	l.	PROPN
ftr-481	335	2	rev	rev	PROPN
ftr-481	335	3	.	.	PROPN
ftr-481	336	1	286	286	NUM
ftr-481	336	2	(	(	PUNCT
ftr-481	336	3	1945	1945	NUM
ftr-481	336	4	)	)	PUNCT
ftr-481	336	5	(	(	PUNCT
ftr-481	336	6	discussed	discuss	VERB
ftr-481	336	7	in	in	ADP
ftr-481	336	8	william	william	PROPN
ftr-481	336	9	d.	d.	PROPN
ftr-481	336	10	popkin	popkin	PROPN
ftr-481	336	11	,	,	PUNCT
ftr-481	336	12	fundamentals	fundamental	NOUN
ftr-481	336	13	of	of	ADP
ftr-481	336	14	federal	federal	ADJ
ftr-481	336	15	income	income	NOUN
ftr-481	336	16	tax	tax	NOUN
ftr-481	336	17	law	law	NOUN
ftr-481	336	18	239	239	NUM
ftr-481	336	19	(	(	PUNCT
ftr-481	336	20	1994	1994	NUM
ftr-481	336	21	)	)	PUNCT
ftr-481	336	22	)	)	PUNCT
ftr-481	336	23	.	.	PUNCT
ftr-481	337	1	46	46	NUM
ftr-481	337	2	.	.	PUNCT
ftr-481	338	1	see	see	VERB
ftr-481	338	2	regs	reg	NOUN
ftr-481	338	3	.	.	PUNCT
ftr-481	339	1	§	§	PROPN
ftr-481	339	2	1.162	1.162	NUM
ftr-481	339	3	-	-	SYM
ftr-481	339	4	7	7	NUM
ftr-481	339	5	.	.	NUM
ftr-481	339	6	47	47	NUM
ftr-481	339	7	.	.	PUNCT
ftr-481	340	1	william	william	PROPN
ftr-481	340	2	n.	n.	PROPN
ftr-481	340	3	eskridge	eskridge	PROPN
ftr-481	340	4	,	,	PUNCT
ftr-481	340	5	jr	jr	PROPN
ftr-481	340	6	.	.	PROPN
ftr-481	340	7	,	,	PUNCT
ftr-481	340	8	dynamic	dynamic	ADJ
ftr-481	340	9	statutory	statutory	ADJ
ftr-481	340	10	interpretation	interpretation	NOUN
ftr-481	340	11	.	.	PUNCT
ftr-481	341	1	135	135	NUM
ftr-481	341	2	u.	u.	PROPN
ftr-481	341	3	pa	pa	PROPN
ftr-481	341	4	.	.	PUNCT
ftr-481	342	1	l	l	PROPN
ftr-481	342	2	rev	rev	PROPN
ftr-481	342	3	.	.	PROPN
ftr-481	342	4	1479	1479	NUM
ftr-481	342	5	(	(	PUNCT
ftr-481	342	6	1987	1987	NUM
ftr-481	342	7	)	)	PUNCT
ftr-481	342	8	.	.	PUNCT
ftr-481	343	1	19951	19951	NUM
ftr-481	343	2	florida	florida	PROPN
ftr-481	343	3	tax	tax	NOUN
ftr-481	343	4	review	review	NOUN
ftr-481	343	5	issues	issue	NOUN
ftr-481	343	6	at	at	ADP
ftr-481	343	7	stake	stake	NOUN
ftr-481	343	8	here	here	ADV
ftr-481	343	9	.	.	PUNCT
ftr-481	344	1	recall	recall	VERB
ftr-481	344	2	that	that	SCONJ
ftr-481	344	3	the	the	DET
ftr-481	344	4	duberstein	duberstein	ADJ
ftr-481	344	5	court	court	NOUN
ftr-481	344	6	ignored	ignore	VERB
ftr-481	344	7	structure	structure	NOUN
ftr-481	344	8	and	and	CCONJ
ftr-481	344	9	took	take	VERB
ftr-481	344	10	a	a	DET
ftr-481	344	11	plain	plain	ADJ
ftr-481	344	12	meaning	meaning	NOUN
ftr-481	344	13	approach	approach	NOUN
ftr-481	344	14	to	to	ADP
ftr-481	344	15	the	the	DET
ftr-481	344	16	statutory	statutory	ADJ
ftr-481	344	17	term	term	NOUN
ftr-481	344	18	"	"	PUNCT
ftr-481	344	19	gift	gift	NOUN
ftr-481	344	20	.	.	PUNCT
ftr-481	344	21	"	"	PUNCT
ftr-481	345	1	later	later	ADV
ftr-481	345	2	,	,	PUNCT
ftr-481	345	3	congress	congress	PROPN
ftr-481	345	4	stepped	step	VERB
ftr-481	345	5	in	in	ADP
ftr-481	345	6	,	,	PUNCT
ftr-481	345	7	enacting	enact	VERB
ftr-481	345	8	sections	section	NOUN
ftr-481	345	9	274(b)48	274(b)48	NUM
ftr-481	345	10	and	and	CCONJ
ftr-481	345	11	102(c	102(c	NUM
ftr-481	345	12	)	)	PUNCT
ftr-481	345	13	49	49	NUM
ftr-481	345	14	to	to	PART
ftr-481	345	15	make	make	VERB
ftr-481	345	16	it	it	PRON
ftr-481	345	17	less	less	ADV
ftr-481	345	18	likely	likely	ADJ
ftr-481	345	19	(	(	PUNCT
ftr-481	345	20	though	though	SCONJ
ftr-481	345	21	not	not	PART
ftr-481	345	22	impossible	impossible	ADJ
ftr-481	345	23	)	)	PUNCT
ftr-481	345	24	that	that	SCONJ
ftr-481	345	25	a	a	DET
ftr-481	345	26	transfer	transfer	NOUN
ftr-481	345	27	in	in	ADP
ftr-481	345	28	the	the	DET
ftr-481	345	29	business	business	NOUN
ftr-481	345	30	context	context	NOUN
ftr-481	345	31	would	would	AUX
ftr-481	345	32	escape	escape	VERB
ftr-481	345	33	even	even	ADV
ftr-481	345	34	a	a	DET
ftr-481	345	35	single	single	ADJ
ftr-481	345	36	layer	layer	NOUN
ftr-481	345	37	of	of	ADP
ftr-481	345	38	taxation	taxation	NOUN
ftr-481	345	39	.	.	PUNCT
ftr-481	346	1	these	these	DET
ftr-481	346	2	amendments	amendment	NOUN
ftr-481	346	3	would	would	AUX
ftr-481	346	4	have	have	AUX
ftr-481	346	5	been	be	AUX
ftr-481	346	6	unnecessary	unnecessary	ADJ
ftr-481	346	7	had	have	AUX
ftr-481	346	8	the	the	DET
ftr-481	346	9	duberstein	duberstein	ADJ
ftr-481	346	10	court	court	NOUN
ftr-481	346	11	consulted	consult	VERB
ftr-481	346	12	the	the	DET
ftr-481	346	13	structure	structure	NOUN
ftr-481	346	14	underlying	underlie	VERB
ftr-481	346	15	gift	gift	NOUN
ftr-481	346	16	treatment	treatment	NOUN
ftr-481	346	17	.	.	PUNCT
ftr-481	347	1	the	the	DET
ftr-481	347	2	duberstein	duberstein	ADJ
ftr-481	347	3	approach	approach	NOUN
ftr-481	347	4	-	-	PUNCT
ftr-481	347	5	plain	plain	ADJ
ftr-481	347	6	meaning	meaning	NOUN
ftr-481	347	7	interpretation	interpretation	NOUN
ftr-481	347	8	that	that	PRON
ftr-481	347	9	ignores	ignore	VERB
ftr-481	347	10	structure	structure	NOUN
ftr-481	347	11	and	and	CCONJ
ftr-481	347	12	causes	cause	VERB
ftr-481	347	13	statutory	statutory	ADJ
ftr-481	347	14	amendment	amendment	NOUN
ftr-481	347	15	-	-	PUNCT
ftr-481	347	16	is	be	AUX
ftr-481	347	17	always	always	ADV
ftr-481	347	18	available	available	ADJ
ftr-481	347	19	,	,	PUNCT
ftr-481	347	20	true	true	ADJ
ftr-481	347	21	.	.	PUNCT
ftr-481	348	1	but	but	CCONJ
ftr-481	348	2	is	be	AUX
ftr-481	348	3	that	that	SCONJ
ftr-481	348	4	the	the	DET
ftr-481	348	5	only	only	ADJ
ftr-481	348	6	legitimate	legitimate	ADJ
ftr-481	348	7	approach	approach	NOUN
ftr-481	348	8	?	?	PUNCT
ftr-481	349	1	for	for	ADP
ftr-481	349	2	example	example	NOUN
ftr-481	349	3	,	,	PUNCT
ftr-481	349	4	was	be	AUX
ftr-481	349	5	the	the	DET
ftr-481	349	6	decision	decision	NOUN
ftr-481	349	7	of	of	ADP
ftr-481	349	8	the	the	DET
ftr-481	349	9	owens	owens	NOUN
ftr-481	349	10	court,50	court,50	NOUN
ftr-481	349	11	which	which	PRON
ftr-481	349	12	ignored	ignore	VERB
ftr-481	349	13	the	the	DET
ftr-481	349	14	literal	literal	ADJ
ftr-481	349	15	words	word	NOUN
ftr-481	349	16	of	of	ADP
ftr-481	349	17	the	the	DET
ftr-481	349	18	statute	statute	NOUN
ftr-481	349	19	in	in	ADP
ftr-481	349	20	order	order	NOUN
ftr-481	349	21	to	to	PART
ftr-481	349	22	protect	protect	VERB
ftr-481	349	23	the	the	DET
ftr-481	349	24	fundamental	fundamental	ADJ
ftr-481	349	25	structure	structure	NOUN
ftr-481	349	26	,	,	PUNCT
ftr-481	349	27	an	an	DET
ftr-481	349	28	illustration	illustration	NOUN
ftr-481	349	29	of	of	ADP
ftr-481	349	30	unconstrained	unconstrained	ADJ
ftr-481	349	31	discretion	discretion	NOUN
ftr-481	349	32	that	that	PRON
ftr-481	349	33	exemplifies	exemplify	VERB
ftr-481	349	34	judicial	judicial	ADJ
ftr-481	349	35	lawlessness	lawlessness	NOUN
ftr-481	349	36	by	by	ADP
ftr-481	349	37	ignoring	ignore	VERB
ftr-481	349	38	the	the	DET
ftr-481	349	39	words	word	NOUN
ftr-481	349	40	passed	pass	VERB
ftr-481	349	41	by	by	ADP
ftr-481	349	42	congress	congress	PROPN
ftr-481	349	43	?	?	PUNCT
ftr-481	350	1	a	a	DET
ftr-481	350	2	decision	decision	NOUN
ftr-481	350	3	outside	outside	ADP
ftr-481	350	4	of	of	ADP
ftr-481	350	5	the	the	DET
ftr-481	350	6	rule	rule	NOUN
ftr-481	350	7	of	of	ADP
ftr-481	350	8	law	law	NOUN
ftr-481	350	9	because	because	SCONJ
ftr-481	350	10	,	,	PUNCT
ftr-481	350	11	on	on	ADP
ftr-481	350	12	its	its	PRON
ftr-481	350	13	face	face	NOUN
ftr-481	350	14	,	,	PUNCT
ftr-481	350	15	it	it	PRON
ftr-481	350	16	flouted	flout	VERB
ftr-481	350	17	explicit	explicit	ADJ
ftr-481	350	18	language	language	NOUN
ftr-481	350	19	in	in	ADP
ftr-481	350	20	the	the	DET
ftr-481	350	21	code	code	NOUN
ftr-481	350	22	?	?	PUNCT
ftr-481	351	1	i	i	PRON
ftr-481	351	2	do	do	AUX
ftr-481	351	3	n't	not	PART
ftr-481	351	4	believe	believe	VERB
ftr-481	351	5	so	so	ADV
ftr-481	351	6	.	.	PUNCT
ftr-481	352	1	the	the	DET
ftr-481	352	2	owens	owens	PROPN
ftr-481	352	3	court	court	NOUN
ftr-481	352	4	's	's	PART
ftr-481	352	5	decision	decision	NOUN
ftr-481	352	6	was	be	AUX
ftr-481	352	7	consistent	consistent	ADJ
ftr-481	352	8	with	with	ADP
ftr-481	352	9	the	the	DET
ftr-481	352	10	fundamental	fundamental	ADJ
ftr-481	352	11	structure	structure	NOUN
ftr-481	352	12	of	of	ADP
ftr-481	352	13	the	the	DET
ftr-481	352	14	scheme	scheme	NOUN
ftr-481	352	15	that	that	SCONJ
ftr-481	352	16	congress	congress	PROPN
ftr-481	352	17	created	create	VERB
ftr-481	352	18	,	,	PUNCT
ftr-481	352	19	not	not	PART
ftr-481	352	20	antagonistic	antagonistic	ADJ
ftr-481	352	21	to	to	ADP
ftr-481	352	22	it	it	PRON
ftr-481	352	23	.	.	PUNCT
ftr-481	353	1	as	as	SCONJ
ftr-481	353	2	professor	professor	NOUN
ftr-481	353	3	popkin	popkin	NOUN
ftr-481	353	4	has	have	AUX
ftr-481	353	5	argued	argue	VERB
ftr-481	353	6	,	,	PUNCT
ftr-481	353	7	the	the	DET
ftr-481	353	8	law	law	NOUN
ftr-481	353	9	should	should	AUX
ftr-481	353	10	be	be	AUX
ftr-481	353	11	viewed	view	VERB
ftr-481	353	12	as	as	ADP
ftr-481	353	13	a	a	DET
ftr-481	353	14	joint	joint	ADJ
ftr-481	353	15	undertaking	undertaking	NOUN
ftr-481	353	16	between	between	ADP
ftr-481	353	17	congress	congress	PROPN
ftr-481	353	18	and	and	CCONJ
ftr-481	353	19	the	the	DET
ftr-481	353	20	courts	court	NOUN
ftr-481	353	21	in	in	ADP
ftr-481	353	22	the	the	DET
ftr-481	353	23	sense	sense	NOUN
ftr-481	353	24	that	that	SCONJ
ftr-481	353	25	the	the	DET
ftr-481	353	26	courts	court	NOUN
ftr-481	353	27	should	should	AUX
ftr-481	353	28	not	not	PART
ftr-481	353	29	deliberately	deliberately	ADV
ftr-481	353	30	undermine	undermine	VERB
ftr-481	353	31	a	a	DET
ftr-481	353	32	statutory	statutory	ADJ
ftr-481	353	33	scheme	scheme	NOUN
ftr-481	353	34	in	in	ADP
ftr-481	353	35	the	the	DET
ftr-481	353	36	name	name	NOUN
ftr-481	353	37	of	of	ADP
ftr-481	353	38	bowing	bow	VERB
ftr-481	353	39	to	to	ADP
ftr-481	353	40	congress	congress	PROPN
ftr-481	353	41	as	as	ADP
ftr-481	353	42	the	the	DET
ftr-481	353	43	sole	sole	ADJ
ftr-481	353	44	source	source	NOUN
ftr-481	353	45	of	of	ADP
ftr-481	353	46	law.5	law.5	PROPN
ftr-481	353	47	congress	congress	PROPN
ftr-481	353	48	's	's	PART
ftr-481	353	49	law	law	NOUN
ftr-481	353	50	also	also	ADV
ftr-481	353	51	includes	include	VERB
ftr-481	353	52	that	that	SCONJ
ftr-481	353	53	larger	large	ADJ
ftr-481	353	54	statutory	statutory	ADJ
ftr-481	353	55	structure	structure	NOUN
ftr-481	353	56	.	.	PUNCT
ftr-481	354	1	looking	look	VERB
ftr-481	354	2	at	at	ADP
ftr-481	354	3	the	the	DET
ftr-481	354	4	world	world	NOUN
ftr-481	354	5	that	that	DET
ftr-481	354	6	way	way	NOUN
ftr-481	354	7	provides	provide	VERB
ftr-481	354	8	both	both	DET
ftr-481	354	9	a	a	DET
ftr-481	354	10	validation	validation	NOUN
ftr-481	354	11	of	of	ADP
ftr-481	354	12	judicial	judicial	ADJ
ftr-481	354	13	common	common	ADJ
ftr-481	354	14	law	law	NOUN
ftr-481	354	15	doctrines	doctrine	NOUN
ftr-481	354	16	in	in	ADP
ftr-481	354	17	tax	tax	NOUN
ftr-481	354	18	and	and	CCONJ
ftr-481	354	19	a	a	DET
ftr-481	354	20	constraint	constraint	NOUN
ftr-481	354	21	on	on	ADP
ftr-481	354	22	their	their	PRON
ftr-481	354	23	proper	proper	ADJ
ftr-481	354	24	use	use	NOUN
ftr-481	354	25	.	.	PUNCT
ftr-481	355	1	in	in	ADP
ftr-481	355	2	some	some	DET
ftr-481	355	3	cases	case	NOUN
ftr-481	355	4	,	,	PUNCT
ftr-481	355	5	they	they	PRON
ftr-481	355	6	are	be	AUX
ftr-481	355	7	appropriate	appropriate	ADJ
ftr-481	355	8	judicial	judicial	ADJ
ftr-481	355	9	tools	tool	NOUN
ftr-481	355	10	that	that	PRON
ftr-481	355	11	ensure	ensure	VERB
ftr-481	355	12	that	that	SCONJ
ftr-481	355	13	the	the	DET
ftr-481	355	14	fundamental	fundamental	ADJ
ftr-481	355	15	structure	structure	NOUN
ftr-481	355	16	of	of	ADP
ftr-481	355	17	the	the	DET
ftr-481	355	18	income	income	NOUN
ftr-481	355	19	tax	tax	NOUN
ftr-481	355	20	created	create	VERB
ftr-481	355	21	by	by	ADP
ftr-481	355	22	congress	congress	PROPN
ftr-481	355	23	is	be	AUX
ftr-481	355	24	not	not	PART
ftr-481	355	25	frustrated	frustrate	VERB
ftr-481	355	26	.	.	PUNCT
ftr-481	356	1	the	the	DET
ftr-481	356	2	doctines	doctine	NOUN
ftr-481	356	3	are	be	AUX
ftr-481	356	4	inappropriate	inappropriate	ADJ
ftr-481	356	5	,	,	PUNCT
ftr-481	356	6	however	however	ADV
ftr-481	356	7	,	,	PUNCT
ftr-481	356	8	in	in	ADP
ftr-481	356	9	situations	situation	NOUN
ftr-481	356	10	where	where	SCONJ
ftr-481	356	11	purpose	purpose	NOUN
ftr-481	356	12	of	of	ADP
ftr-481	356	13	a	a	DET
ftr-481	356	14	different	different	ADJ
ftr-481	356	15	sort	sort	NOUN
ftr-481	356	16	counsels	counsel	NOUN
ftr-481	356	17	against	against	ADP
ftr-481	356	18	their	their	PRON
ftr-481	356	19	use	use	NOUN
ftr-481	356	20	-	-	PUNCT
ftr-481	356	21	where	where	ADV
ftr-481	356	22	,	,	PUNCT
ftr-481	356	23	as	as	ADP
ftr-481	356	24	in	in	ADP
ftr-481	356	25	the	the	DET
ftr-481	356	26	case	case	NOUN
ftr-481	356	27	of	of	ADP
ftr-481	356	28	section	section	NOUN
ftr-481	356	29	1041	1041	NUM
ftr-481	356	30	,	,	PUNCT
ftr-481	356	31	form	form	NOUN
ftr-481	356	32	should	should	AUX
ftr-481	356	33	control	control	VERB
ftr-481	356	34	in	in	ADP
ftr-481	356	35	my	my	PRON
ftr-481	356	36	view	view	NOUN
ftr-481	356	37	because	because	SCONJ
ftr-481	356	38	of	of	ADP
ftr-481	356	39	the	the	DET
ftr-481	356	40	history	history	NOUN
ftr-481	356	41	underlying	underlie	VERB
ftr-481	356	42	its	its	PRON
ftr-481	356	43	enactment	enactment	NOUN
ftr-481	356	44	.	.	PUNCT
ftr-481	357	1	some	some	PRON
ftr-481	357	2	argue	argue	VERB
ftr-481	357	3	,	,	PUNCT
ftr-481	357	4	from	from	ADP
ftr-481	357	5	an	an	DET
ftr-481	357	6	institutional	institutional	ADJ
ftr-481	357	7	viewpoint	viewpoint	NOUN
ftr-481	357	8	,	,	PUNCT
ftr-481	357	9	that	that	SCONJ
ftr-481	357	10	literal	literal	ADJ
ftr-481	357	11	interpretation	interpretation	NOUN
ftr-481	357	12	is	be	AUX
ftr-481	357	13	necessary	necessary	ADJ
ftr-481	357	14	in	in	ADP
ftr-481	357	15	order	order	NOUN
ftr-481	357	16	to	to	PART
ftr-481	357	17	force	force	VERB
ftr-481	357	18	congress	congress	PROPN
ftr-481	357	19	to	to	PART
ftr-481	357	20	avoid	avoid	VERB
ftr-481	357	21	ambiguity	ambiguity	NOUN
ftr-481	357	22	or	or	CCONJ
ftr-481	357	23	sloppiness	sloppiness	NOUN
ftr-481	357	24	in	in	ADP
ftr-481	357	25	its	its	PRON
ftr-481	357	26	drafting	drafting	NOUN
ftr-481	357	27	of	of	ADP
ftr-481	357	28	statutes	statute	NOUN
ftr-481	357	29	.	.	PUNCT
ftr-481	358	1	but	but	CCONJ
ftr-481	358	2	the	the	DET
ftr-481	358	3	blame	blame	NOUN
ftr-481	358	4	does	do	AUX
ftr-481	358	5	not	not	PART
ftr-481	358	6	always	always	ADV
ftr-481	358	7	lie	lie	VERB
ftr-481	358	8	,	,	PUNCT
ftr-481	358	9	as	as	SCONJ
ftr-481	358	10	apparently	apparently	ADV
ftr-481	358	11	was	be	AUX
ftr-481	358	12	the	the	DET
ftr-481	358	13	case	case	NOUN
ftr-481	358	14	in	in	ADP
ftr-481	358	15	missouri	missouri	PROPN
ftr-481	358	16	,	,	PUNCT
ftr-481	358	17	52	52	NUM
ftr-481	358	18	with	with	ADP
ftr-481	358	19	the	the	DET
ftr-481	358	20	legislature	legislature	NOUN
ftr-481	358	21	being	be	AUX
ftr-481	358	22	sloppy	sloppy	ADJ
ftr-481	358	23	or	or	CCONJ
ftr-481	358	24	failing	fail	VERB
ftr-481	358	25	to	to	PART
ftr-481	358	26	articulate	articulate	VERB
ftr-481	358	27	clearly	clearly	ADV
ftr-481	358	28	what	what	PRON
ftr-481	358	29	the	the	DET
ftr-481	358	30	statute	statute	NOUN
ftr-481	358	31	reaches	reach	VERB
ftr-481	358	32	.	.	PUNCT
ftr-481	359	1	the	the	DET
ftr-481	359	2	fault	fault	NOUN
ftr-481	359	3	sometimes	sometimes	ADV
ftr-481	359	4	lies	lie	VERB
ftr-481	359	5	in	in	ADP
ftr-481	359	6	the	the	DET
ftr-481	359	7	constraints	constraint	NOUN
ftr-481	359	8	of	of	ADP
ftr-481	359	9	statutory	statutory	ADJ
ftr-481	359	10	drafting	drafting	NOUN
ftr-481	359	11	and	and	CCONJ
ftr-481	359	12	the	the	DET
ftr-481	359	13	limits	limit	NOUN
ftr-481	359	14	of	of	ADP
ftr-481	359	15	language	language	NOUN
ftr-481	359	16	itself	itself	PRON
ftr-481	359	17	.	.	PUNCT
ftr-481	360	1	statutes	statute	NOUN
ftr-481	360	2	must	must	AUX
ftr-481	360	3	be	be	AUX
ftr-481	360	4	written	write	VERB
ftr-481	360	5	in	in	ADP
ftr-481	360	6	self	self	NOUN
ftr-481	360	7	-	-	PUNCT
ftr-481	360	8	executing	execute	VERB
ftr-481	360	9	commands	command	NOUN
ftr-481	360	10	rather	rather	ADV
ftr-481	360	11	than	than	ADP
ftr-481	360	12	in	in	ADP
ftr-481	360	13	expository	expository	ADJ
ftr-481	360	14	form	form	NOUN
ftr-481	360	15	;	;	PUNCT
ftr-481	360	16	48	48	NUM
ftr-481	360	17	.	.	PUNCT
ftr-481	360	18	section	section	NOUN
ftr-481	360	19	274(b	274(b	PROPN
ftr-481	360	20	)	)	PUNCT
ftr-481	360	21	prohibits	prohibit	VERB
ftr-481	360	22	the	the	DET
ftr-481	360	23	deduction	deduction	NOUN
ftr-481	360	24	(	(	PUNCT
ftr-481	360	25	except	except	SCONJ
ftr-481	360	26	for	for	ADP
ftr-481	360	27	$	$	SYM
ftr-481	360	28	25	25	NUM
ftr-481	360	29	)	)	PUNCT
ftr-481	360	30	of	of	ADP
ftr-481	360	31	business	business	NOUN
ftr-481	360	32	gifts	gift	NOUN
ftr-481	360	33	.	.	PUNCT
ftr-481	361	1	49	49	NUM
ftr-481	361	2	.	.	PUNCT
ftr-481	362	1	section	section	NOUN
ftr-481	362	2	102(c	102(c	PROPN
ftr-481	362	3	)	)	PUNCT
ftr-481	362	4	prohibits	prohibit	VERB
ftr-481	362	5	the	the	DET
ftr-481	362	6	exclusion	exclusion	NOUN
ftr-481	362	7	by	by	ADP
ftr-481	362	8	an	an	DET
ftr-481	362	9	employee	employee	NOUN
ftr-481	362	10	of	of	ADP
ftr-481	362	11	gifts	gift	NOUN
ftr-481	362	12	from	from	ADP
ftr-481	362	13	an	an	DET
ftr-481	362	14	employer	employer	NOUN
ftr-481	362	15	.	.	PUNCT
ftr-481	363	1	duberstein	duberstein	NOUN
ftr-481	363	2	did	do	AUX
ftr-481	363	3	not	not	PART
ftr-481	363	4	deal	deal	VERB
ftr-481	363	5	with	with	ADP
ftr-481	363	6	an	an	DET
ftr-481	363	7	employer	employer	NOUN
ftr-481	363	8	and	and	CCONJ
ftr-481	363	9	employee	employee	NOUN
ftr-481	363	10	.	.	PUNCT
ftr-481	364	1	50	50	NUM
ftr-481	364	2	.	.	PUNCT
ftr-481	365	1	see	see	VERB
ftr-481	365	2	supra	supra	PROPN
ftr-481	365	3	notes	note	VERB
ftr-481	365	4	13	13	NUM
ftr-481	365	5	-	-	SYM
ftr-481	365	6	15	15	NUM
ftr-481	365	7	and	and	CCONJ
ftr-481	365	8	accompanying	accompany	VERB
ftr-481	365	9	text	text	NOUN
ftr-481	365	10	.	.	PUNCT
ftr-481	366	1	51	51	NUM
ftr-481	366	2	.	.	PUNCT
ftr-481	366	3	see	see	VERB
ftr-481	366	4	collaborative	collaborative	ADJ
ftr-481	366	5	model	model	NOUN
ftr-481	366	6	,	,	PUNCT
ftr-481	366	7	supra	supra	PROPN
ftr-481	366	8	note	note	NOUN
ftr-481	366	9	5	5	NUM
ftr-481	366	10	.	.	NOUN
ftr-481	366	11	52	52	NUM
ftr-481	366	12	.	.	PUNCT
ftr-481	367	1	see	see	VERB
ftr-481	367	2	supra	supra	PROPN
ftr-481	367	3	notes	note	VERB
ftr-481	367	4	1	1	NUM
ftr-481	367	5	-	-	SYM
ftr-481	367	6	2	2	NUM
ftr-481	367	7	and	and	CCONJ
ftr-481	367	8	accompanying	accompany	VERB
ftr-481	367	9	text	text	NOUN
ftr-481	367	10	.	.	PUNCT
ftr-481	368	1	[	[	X
ftr-481	368	2	vol	vol	NOUN
ftr-481	368	3	2:8	2:8	NUM
ftr-481	368	4	interpreting	interpreting	NOUN
ftr-481	368	5	tax	tax	NOUN
ftr-481	368	6	legislation	legislation	NOUN
ftr-481	368	7	:	:	PUNCT
ftr-481	368	8	the	the	DET
ftr-481	368	9	role	role	NOUN
ftr-481	368	10	of	of	ADP
ftr-481	368	11	purpose	purpose	NOUN
ftr-481	368	12	they	they	PRON
ftr-481	368	13	can	can	AUX
ftr-481	368	14	not	not	PART
ftr-481	368	15	contain	contain	VERB
ftr-481	368	16	paragraphs	paragraph	NOUN
ftr-481	368	17	describing	describe	VERB
ftr-481	368	18	the	the	DET
ftr-481	368	19	overarching	overarching	ADJ
ftr-481	368	20	idea	idea	NOUN
ftr-481	368	21	intended	intend	VERB
ftr-481	368	22	to	to	PART
ftr-481	368	23	be	be	AUX
ftr-481	368	24	captured	capture	VERB
ftr-481	368	25	by	by	ADP
ftr-481	368	26	the	the	DET
ftr-481	368	27	necessarily	necessarily	ADV
ftr-481	368	28	constrained	constrain	VERB
ftr-481	368	29	language	language	NOUN
ftr-481	368	30	.	.	PUNCT
ftr-481	369	1	the	the	DET
ftr-481	369	2	charge	charge	NOUN
ftr-481	369	3	of	of	ADP
ftr-481	369	4	congressional	congressional	ADJ
ftr-481	369	5	sloppiness	sloppiness	NOUN
ftr-481	369	6	might	might	AUX
ftr-481	369	7	be	be	AUX
ftr-481	369	8	more	more	ADV
ftr-481	369	9	compelling	compelling	ADJ
ftr-481	369	10	with	with	ADP
ftr-481	369	11	respect	respect	NOUN
ftr-481	369	12	to	to	ADP
ftr-481	369	13	legislation	legislation	NOUN
ftr-481	369	14	dealing	deal	VERB
ftr-481	369	15	purely	purely	ADV
ftr-481	369	16	with	with	ADP
ftr-481	369	17	social	social	ADJ
ftr-481	369	18	policy	policy	NOUN
ftr-481	369	19	,	,	PUNCT
ftr-481	369	20	where	where	SCONJ
ftr-481	369	21	hard	hard	ADJ
ftr-481	369	22	decisions	decision	NOUN
ftr-481	369	23	must	must	AUX
ftr-481	369	24	be	be	AUX
ftr-481	369	25	made	make	VERB
ftr-481	369	26	and	and	CCONJ
ftr-481	369	27	consensus	consensus	NOUN
ftr-481	369	28	is	be	AUX
ftr-481	369	29	often	often	ADV
ftr-481	369	30	difficult	difficult	ADJ
ftr-481	369	31	to	to	PART
ftr-481	369	32	achieve	achieve	VERB
ftr-481	369	33	.	.	PUNCT
ftr-481	370	1	indeed	indeed	ADV
ftr-481	370	2	,	,	PUNCT
ftr-481	370	3	that	that	PRON
ftr-481	370	4	is	be	AUX
ftr-481	370	5	why	why	SCONJ
ftr-481	370	6	i	i	PRON
ftr-481	370	7	believe	believe	VERB
ftr-481	370	8	a	a	DET
ftr-481	370	9	much	much	ADV
ftr-481	370	10	more	more	ADV
ftr-481	370	11	literal	literal	ADJ
ftr-481	370	12	approach	approach	NOUN
ftr-481	370	13	should	should	AUX
ftr-481	370	14	be	be	AUX
ftr-481	370	15	taken	take	VERB
ftr-481	370	16	with	with	ADP
ftr-481	370	17	respect	respect	NOUN
ftr-481	370	18	to	to	ADP
ftr-481	370	19	nontax	nontax	PROPN
ftr-481	370	20	code	code	NOUN
ftr-481	370	21	provisions	provision	NOUN
ftr-481	370	22	,	,	PUNCT
ftr-481	370	23	as	as	SCONJ
ftr-481	370	24	described	describe	VERB
ftr-481	370	25	above	above	ADV
ftr-481	370	26	in	in	ADP
ftr-481	370	27	part	part	NOUN
ftr-481	370	28	ii.b	ii.b	NOUN
ftr-481	370	29	.	.	PUNCT
ftr-481	371	1	but	but	CCONJ
ftr-481	371	2	with	with	ADP
ftr-481	371	3	respect	respect	NOUN
ftr-481	371	4	to	to	ADP
ftr-481	371	5	the	the	DET
ftr-481	371	6	core	core	NOUN
ftr-481	371	7	structure	structure	NOUN
ftr-481	371	8	of	of	ADP
ftr-481	371	9	the	the	DET
ftr-481	371	10	income	income	NOUN
ftr-481	371	11	tax	tax	NOUN
ftr-481	371	12	,	,	PUNCT
ftr-481	371	13	at	at	ADP
ftr-481	371	14	least	least	ADJ
ftr-481	371	15	,	,	PUNCT
ftr-481	371	16	congress	congress	PROPN
ftr-481	371	17	often	often	ADV
ftr-481	371	18	uses	use	VERB
ftr-481	371	19	the	the	DET
ftr-481	371	20	best	good	ADJ
ftr-481	371	21	words	word	NOUN
ftr-481	371	22	that	that	PRON
ftr-481	371	23	it	it	PRON
ftr-481	371	24	could	could	AUX
ftr-481	371	25	have	have	AUX
ftr-481	371	26	chosen	choose	VERB
ftr-481	371	27	in	in	ADP
ftr-481	371	28	the	the	DET
ftr-481	371	29	situation	situation	NOUN
ftr-481	371	30	to	to	PART
ftr-481	371	31	capture	capture	VERB
ftr-481	371	32	an	an	DET
ftr-481	371	33	idea-"capital	idea-"capital	ADJ
ftr-481	371	34	expenditure	expenditure	NOUN
ftr-481	371	35	,	,	PUNCT
ftr-481	371	36	'	'	PUNCT
ftr-481	371	37	"	"	PUNCT
ftr-481	371	38	.cost	.cost	X
ftr-481	371	39	,	,	PUNCT
ftr-481	371	40	"	"	PUNCT
ftr-481	371	41	'	'	PUNCT
ftr-481	371	42	"	"	PUNCT
ftr-481	371	43	gift,"55	gift,"55	NOUN
ftr-481	371	44	-	-	PUNCT
ftr-481	371	45	but	but	CCONJ
ftr-481	371	46	the	the	DET
ftr-481	371	47	words	word	NOUN
ftr-481	371	48	nevertheless	nevertheless	ADV
ftr-481	371	49	can	can	AUX
ftr-481	371	50	not	not	PART
ftr-481	371	51	be	be	AUX
ftr-481	371	52	given	give	VERB
ftr-481	371	53	meaning	meaning	NOUN
ftr-481	371	54	without	without	ADP
ftr-481	371	55	resort	resort	NOUN
ftr-481	371	56	to	to	ADP
ftr-481	371	57	the	the	DET
ftr-481	371	58	larger	large	ADJ
ftr-481	371	59	statutory	statutory	ADJ
ftr-481	371	60	structure	structure	NOUN
ftr-481	371	61	of	of	ADP
ftr-481	371	62	an	an	DET
ftr-481	371	63	income	income	NOUN
ftr-481	371	64	tax	tax	NOUN
ftr-481	371	65	.	.	PUNCT
ftr-481	372	1	for	for	ADP
ftr-481	372	2	example	example	NOUN
ftr-481	372	3	,	,	PUNCT
ftr-481	372	4	the	the	DET
ftr-481	372	5	words	word	NOUN
ftr-481	372	6	"	"	PUNCT
ftr-481	372	7	income	income	NOUN
ftr-481	372	8	from	from	ADP
ftr-481	372	9	discharge	discharge	NOUN
ftr-481	372	10	of	of	ADP
ftr-481	372	11	indebtedness	indebtedness	NOUN
ftr-481	372	12	"	"	PUNCT
ftr-481	372	13	in	in	ADP
ftr-481	372	14	section	section	NOUN
ftr-481	372	15	61(a)(12	61(a)(12	NUM
ftr-481	372	16	)	)	PUNCT
ftr-481	372	17	are	be	AUX
ftr-481	372	18	probably	probably	ADV
ftr-481	372	19	the	the	DET
ftr-481	372	20	best	good	ADJ
ftr-481	372	21	words	word	NOUN
ftr-481	372	22	that	that	PRON
ftr-481	372	23	congress	congress	PROPN
ftr-481	372	24	could	could	AUX
ftr-481	372	25	have	have	AUX
ftr-481	372	26	chosen	choose	VERB
ftr-481	372	27	to	to	PART
ftr-481	372	28	capture	capture	VERB
ftr-481	372	29	the	the	DET
ftr-481	372	30	idea	idea	NOUN
ftr-481	372	31	that	that	SCONJ
ftr-481	372	32	the	the	DET
ftr-481	372	33	borrowing	borrowing	NOUN
ftr-481	372	34	exclusion	exclusion	NOUN
ftr-481	372	35	is	be	AUX
ftr-481	372	36	lost	lose	VERB
ftr-481	372	37	when	when	SCONJ
ftr-481	372	38	loans	loan	NOUN
ftr-481	372	39	are	be	AUX
ftr-481	372	40	not	not	PART
ftr-481	372	41	repaid	repay	VERB
ftr-481	372	42	,	,	PUNCT
ftr-481	372	43	triggering	trigger	VERB
ftr-481	372	44	an	an	DET
ftr-481	372	45	income	income	NOUN
ftr-481	372	46	inclusion	inclusion	NOUN
ftr-481	372	47	when	when	SCONJ
ftr-481	372	48	the	the	DET
ftr-481	372	49	assumption	assumption	NOUN
ftr-481	372	50	that	that	SCONJ
ftr-481	372	51	the	the	DET
ftr-481	372	52	loan	loan	NOUN
ftr-481	372	53	would	would	AUX
ftr-481	372	54	be	be	AUX
ftr-481	372	55	repaid	repay	VERB
ftr-481	372	56	proves	prove	VERB
ftr-481	372	57	to	to	PART
ftr-481	372	58	be	be	AUX
ftr-481	372	59	false	false	ADJ
ftr-481	372	60	.	.	PUNCT
ftr-481	373	1	yet	yet	ADV
ftr-481	373	2	,	,	PUNCT
ftr-481	373	3	an	an	DET
ftr-481	373	4	overly	overly	ADV
ftr-481	373	5	textualist	textualist	ADJ
ftr-481	373	6	approach	approach	NOUN
ftr-481	373	7	to	to	ADP
ftr-481	373	8	these	these	DET
ftr-481	373	9	words	word	NOUN
ftr-481	373	10	,	,	PUNCT
ftr-481	373	11	ignoring	ignore	VERB
ftr-481	373	12	the	the	DET
ftr-481	373	13	larger	large	ADJ
ftr-481	373	14	structure	structure	NOUN
ftr-481	373	15	of	of	ADP
ftr-481	373	16	the	the	DET
ftr-481	373	17	taxation	taxation	NOUN
ftr-481	373	18	of	of	ADP
ftr-481	373	19	loan	loan	NOUN
ftr-481	373	20	proceeds	proceed	NOUN
ftr-481	373	21	,	,	PUNCT
ftr-481	373	22	has	have	AUX
ftr-481	373	23	caused	cause	VERB
ftr-481	373	24	some	some	DET
ftr-481	373	25	courts	court	NOUN
ftr-481	373	26	to	to	PART
ftr-481	373	27	wonder	wonder	VERB
ftr-481	373	28	whether	whether	SCONJ
ftr-481	373	29	a	a	DET
ftr-481	373	30	loan	loan	NOUN
ftr-481	373	31	that	that	PRON
ftr-481	373	32	is	be	AUX
ftr-481	373	33	not	not	PART
ftr-481	373	34	enforceable	enforceable	ADJ
ftr-481	373	35	can	can	AUX
ftr-481	373	36	ever	ever	ADV
ftr-481	373	37	create	create	VERB
ftr-481	373	38	debt	debt	NOUN
ftr-481	373	39	-	-	PUNCT
ftr-481	373	40	discharge	discharge	NOUN
ftr-481	373	41	income	income	NOUN
ftr-481	373	42	--	--	PUNCT
ftr-481	373	43	a	a	DET
ftr-481	373	44	ridiculous	ridiculous	ADJ
ftr-481	373	45	inquiry	inquiry	NOUN
ftr-481	373	46	,	,	PUNCT
ftr-481	373	47	in	in	ADP
ftr-481	373	48	my	my	PRON
ftr-481	373	49	view	view	NOUN
ftr-481	373	50	,	,	PUNCT
ftr-481	373	51	caused	cause	VERB
ftr-481	373	52	solely	solely	ADV
ftr-481	373	53	by	by	ADP
ftr-481	373	54	deliberate	deliberate	ADJ
ftr-481	373	55	ignorance	ignorance	NOUN
ftr-481	373	56	of	of	ADP
ftr-481	373	57	the	the	DET
ftr-481	373	58	larger	large	ADJ
ftr-481	373	59	statutory	statutory	ADJ
ftr-481	373	60	structure	structure	NOUN
ftr-481	373	61	.	.	PUNCT
ftr-481	374	1	if	if	SCONJ
ftr-481	374	2	a	a	DET
ftr-481	374	3	taxpayer	taxpayer	NOUN
ftr-481	374	4	borrows	borrow	VERB
ftr-481	374	5	$	$	SYM
ftr-481	374	6	1,000	1,000	NUM
ftr-481	374	7	from	from	ADP
ftr-481	374	8	a	a	DET
ftr-481	374	9	loan	loan	NOUN
ftr-481	374	10	shark	shark	NOUN
ftr-481	374	11	at	at	ADP
ftr-481	374	12	usurious	usurious	ADJ
ftr-481	374	13	interest	interest	NOUN
ftr-481	374	14	rates	rate	NOUN
ftr-481	374	15	,	,	PUNCT
ftr-481	374	16	spends	spend	VERB
ftr-481	374	17	the	the	DET
ftr-481	374	18	money	money	NOUN
ftr-481	374	19	on	on	ADP
ftr-481	374	20	personal	personal	ADJ
ftr-481	374	21	consumption	consumption	NOUN
ftr-481	374	22	,	,	PUNCT
ftr-481	374	23	learns	learn	VERB
ftr-481	374	24	that	that	SCONJ
ftr-481	374	25	such	such	ADJ
ftr-481	374	26	loans	loan	NOUN
ftr-481	374	27	can	can	AUX
ftr-481	374	28	not	not	PART
ftr-481	374	29	be	be	AUX
ftr-481	374	30	enforced	enforce	VERB
ftr-481	374	31	under	under	ADP
ftr-481	374	32	state	state	NOUN
ftr-481	374	33	law	law	NOUN
ftr-481	374	34	and	and	CCONJ
ftr-481	374	35	thus	thus	ADV
ftr-481	374	36	refuses	refuse	VERB
ftr-481	374	37	to	to	PART
ftr-481	374	38	repay	repay	VERB
ftr-481	374	39	,	,	PUNCT
ftr-481	374	40	the	the	DET
ftr-481	374	41	taxpayer	taxpayer	NOUN
ftr-481	374	42	should	should	AUX
ftr-481	374	43	be	be	AUX
ftr-481	374	44	charged	charge	VERB
ftr-481	374	45	with	with	ADP
ftr-481	374	46	$	$	SYM
ftr-481	374	47	1,000	1,000	NUM
ftr-481	374	48	of	of	ADP
ftr-481	374	49	income	income	NOUN
ftr-481	374	50	?	?	PUNCT
ftr-481	375	1	the	the	DET
ftr-481	375	2	borrowing	borrowing	NOUN
ftr-481	375	3	exclusion	exclusion	NOUN
ftr-481	375	4	was	be	AUX
ftr-481	375	5	premised	premise	VERB
ftr-481	375	6	on	on	ADP
ftr-481	375	7	the	the	DET
ftr-481	375	8	assumption	assumption	NOUN
ftr-481	375	9	that	that	SCONJ
ftr-481	375	10	the	the	DET
ftr-481	375	11	taxpayer	taxpayer	NOUN
ftr-481	375	12	would	would	AUX
ftr-481	375	13	repay	repay	VERB
ftr-481	375	14	;	;	PUNCT
ftr-481	375	15	when	when	SCONJ
ftr-481	375	16	that	that	DET
ftr-481	375	17	assumption	assumption	NOUN
ftr-481	375	18	proves	prove	VERB
ftr-481	375	19	to	to	PART
ftr-481	375	20	be	be	AUX
ftr-481	375	21	false	false	ADJ
ftr-481	375	22	,	,	PUNCT
ftr-481	375	23	the	the	DET
ftr-481	375	24	loan	loan	NOUN
ftr-481	375	25	proceeds	proceed	NOUN
ftr-481	375	26	are	be	AUX
ftr-481	375	27	an	an	DET
ftr-481	375	28	accession	accession	NOUN
ftr-481	375	29	to	to	ADP
ftr-481	375	30	wealth	wealth	NOUN
ftr-481	375	31	,	,	PUNCT
ftr-481	375	32	clearly	clearly	ADV
ftr-481	375	33	realized	realize	VERB
ftr-481	375	34	,	,	PUNCT
ftr-481	375	35	over	over	ADP
ftr-481	375	36	which	which	PRON
ftr-481	375	37	the	the	DET
ftr-481	375	38	taxpayer	taxpayer	NOUN
ftr-481	375	39	has	have	VERB
ftr-481	375	40	complete	complete	ADJ
ftr-481	375	41	dominion	dominion	NOUN
ftr-481	375	42	.	.	PUNCT
ftr-481	376	1	as	as	SCONJ
ftr-481	376	2	i	i	PRON
ftr-481	376	3	wrote	write	VERB
ftr-481	376	4	elsewhere	elsewhere	ADV
ftr-481	376	5	:	:	PUNCT
ftr-481	376	6	the	the	DET
ftr-481	376	7	debt	debt	NOUN
ftr-481	376	8	is	be	AUX
ftr-481	376	9	not	not	PART
ftr-481	376	10	"	"	PUNCT
ftr-481	376	11	discharged	discharge	VERB
ftr-481	376	12	,	,	PUNCT
ftr-481	376	13	"	"	PUNCT
ftr-481	376	14	the	the	DET
ftr-481	376	15	argument	argument	NOUN
ftr-481	376	16	goes	go	VERB
ftr-481	376	17	,	,	PUNCT
ftr-481	376	18	if	if	SCONJ
ftr-481	376	19	it	it	PRON
ftr-481	376	20	could	could	AUX
ftr-481	376	21	not	not	PART
ftr-481	376	22	be	be	AUX
ftr-481	376	23	enforced	enforce	VERB
ftr-481	376	24	.	.	PUNCT
ftr-481	377	1	but	but	CCONJ
ftr-481	377	2	the	the	DET
ftr-481	377	3	lack	lack	NOUN
ftr-481	377	4	of	of	ADP
ftr-481	377	5	enforceability	enforceability	NOUN
ftr-481	377	6	simply	simply	ADV
ftr-481	377	7	is	be	AUX
ftr-481	377	8	the	the	DET
ftr-481	377	9	impetus	impetus	NOUN
ftr-481	377	10	for	for	SCONJ
ftr-481	377	11	the	the	DET
ftr-481	377	12	failure	failure	NOUN
ftr-481	377	13	of	of	ADP
ftr-481	377	14	the	the	DET
ftr-481	377	15	debtor	debtor	NOUN
ftr-481	377	16	to	to	PART
ftr-481	377	17	repay	repay	VERB
ftr-481	377	18	53	53	NUM
ftr-481	377	19	.	.	PUNCT
ftr-481	378	1	indopco	indopco	PROPN
ftr-481	378	2	,	,	PUNCT
ftr-481	378	3	inc	inc	PROPN
ftr-481	378	4	.	.	PROPN
ftr-481	379	1	v.	v.	PROPN
ftr-481	379	2	commissioner	commissioner	PROPN
ftr-481	379	3	,	,	PUNCT
ftr-481	379	4	503	503	NUM
ftr-481	379	5	u.s	u.s	PROPN
ftr-481	379	6	.	.	PROPN
ftr-481	379	7	79	79	NUM
ftr-481	379	8	(	(	PUNCT
ftr-481	379	9	1992	1992	NUM
ftr-481	379	10	)	)	PUNCT
ftr-481	379	11	.	.	PUNCT
ftr-481	380	1	see	see	VERB
ftr-481	380	2	geier	geier	NOUN
ftr-481	380	3	,	,	PUNCT
ftr-481	380	4	supra	supra	PROPN
ftr-481	380	5	note	note	NOUN
ftr-481	380	6	4	4	NUM
ftr-481	380	7	,	,	PUNCT
ftr-481	380	8	at	at	ADP
ftr-481	380	9	477	477	NUM
ftr-481	380	10	n.122	n.122	NOUN
ftr-481	380	11	(	(	PUNCT
ftr-481	380	12	discussing	discuss	VERB
ftr-481	380	13	the	the	DET
ftr-481	380	14	court	court	NOUN
ftr-481	380	15	's	's	PART
ftr-481	380	16	construction	construction	NOUN
ftr-481	380	17	of	of	ADP
ftr-481	380	18	the	the	DET
ftr-481	380	19	term	term	NOUN
ftr-481	380	20	"	"	PUNCT
ftr-481	380	21	capital	capital	NOUN
ftr-481	380	22	expenditure-	expenditure-	NUM
ftr-481	380	23	)	)	PUNCT
ftr-481	380	24	.	.	PUNCT
ftr-481	381	1	54	54	NUM
ftr-481	381	2	.	.	PUNCT
ftr-481	381	3	philadelphia	philadelphia	PROPN
ftr-481	381	4	park	park	PROPN
ftr-481	381	5	amusement	amusement	PROPN
ftr-481	381	6	co.	co.	PROPN
ftr-481	381	7	v.	v.	CCONJ
ftr-481	381	8	united	united	PROPN
ftr-481	381	9	states	states	PROPN
ftr-481	381	10	,	,	PUNCT
ftr-481	381	11	126	126	NUM
ftr-481	381	12	f.	f.	PROPN
ftr-481	381	13	supp	supp	PROPN
ftr-481	381	14	.	.	PUNCT
ftr-481	382	1	184	184	NUM
ftr-481	382	2	(	(	PUNCT
ftr-481	382	3	ct	ct	PROPN
ftr-481	382	4	.	.	PROPN
ftr-481	382	5	ci	ci	PROPN
ftr-481	382	6	.	.	PROPN
ftr-481	382	7	1954	1954	NUM
ftr-481	382	8	)	)	PUNCT
ftr-481	382	9	.	.	PUNCT
ftr-481	383	1	see	see	VERB
ftr-481	383	2	geier	geier	NOUN
ftr-481	383	3	,	,	PUNCT
ftr-481	383	4	supra	supra	NOUN
ftr-481	383	5	,	,	PUNCT
ftr-481	383	6	note	note	VERB
ftr-481	383	7	4	4	NUM
ftr-481	383	8	,	,	PUNCT
ftr-481	383	9	at	at	ADP
ftr-481	383	10	474	474	NUM
ftr-481	383	11	-	-	SYM
ftr-481	383	12	77	77	NUM
ftr-481	383	13	(	(	PUNCT
ftr-481	383	14	discussing	discuss	VERB
ftr-481	383	15	the	the	DET
ftr-481	383	16	court	court	NOUN
ftr-481	383	17	's	's	PART
ftr-481	383	18	nonliteral	nonliteral	ADJ
ftr-481	383	19	construction	construction	NOUN
ftr-481	383	20	of	of	ADP
ftr-481	383	21	the	the	DET
ftr-481	383	22	term	term	NOUN
ftr-481	383	23	"	"	PUNCT
ftr-481	383	24	cost	cost	NOUN
ftr-481	383	25	"	"	PUNCT
ftr-481	383	26	)	)	PUNCT
ftr-481	383	27	.	.	PUNCT
ftr-481	384	1	55	55	NUM
ftr-481	384	2	.	.	PUNCT
ftr-481	385	1	commissioner	commissioner	PROPN
ftr-481	385	2	v.	v.	PROPN
ftr-481	385	3	duberstein	duberstein	PROPN
ftr-481	385	4	,	,	PUNCT
ftr-481	385	5	363	363	NUM
ftr-481	385	6	u.s	u.s	PROPN
ftr-481	385	7	.	.	PROPN
ftr-481	385	8	278	278	NUM
ftr-481	385	9	(	(	PUNCT
ftr-481	385	10	1960	1960	NUM
ftr-481	385	11	)	)	PUNCT
ftr-481	385	12	,	,	PUNCT
ftr-481	385	13	discussed	discuss	VERB
ftr-481	385	14	supra	supra	PROPN
ftr-481	385	15	notes	note	VERB
ftr-481	385	16	16	16	NUM
ftr-481	385	17	-	-	SYM
ftr-481	385	18	21	21	NUM
ftr-481	385	19	and	and	CCONJ
ftr-481	385	20	accompanying	accompany	VERB
ftr-481	385	21	text	text	NOUN
ftr-481	385	22	.	.	PUNCT
ftr-481	386	1	56	56	NUM
ftr-481	386	2	.	.	X
ftr-481	386	3	see	see	VERB
ftr-481	386	4	,	,	PUNCT
ftr-481	386	5	e.g.	e.g.	ADV
ftr-481	386	6	,	,	PUNCT
ftr-481	386	7	schlifke	schlifke	ADJ
ftr-481	386	8	v.	v.	ADP
ftr-481	386	9	commissioner	commissioner	NOUN
ftr-481	386	10	,	,	PUNCT
ftr-481	387	1	61	61	NUM
ftr-481	387	2	t.c	t.c	PROPN
ftr-481	387	3	.	.	PROPN
ftr-481	387	4	memo	memo	NOUN
ftr-481	387	5	(	(	PUNCT
ftr-481	387	6	cch	cch	PROPN
ftr-481	387	7	)	)	PUNCT
ftr-481	387	8	1697	1697	NUM
ftr-481	387	9	.	.	PUNCT
ftr-481	388	1	1698	1698	NUM
ftr-481	388	2	,	,	PUNCT
ftr-481	388	3	t.c	t.c	PROPN
ftr-481	388	4	.	.	PROPN
ftr-481	388	5	memo	memo	NOUN
ftr-481	388	6	(	(	PUNCT
ftr-481	388	7	p	p	NOUN
ftr-481	388	8	-	-	PUNCT
ftr-481	388	9	h	h	NOUN
ftr-481	388	10	)	)	PUNCT
ftr-481	388	11	91,019	91,019	NUM
ftr-481	388	12	(	(	PUNCT
ftr-481	388	13	1991	1991	NUM
ftr-481	388	14	)	)	PUNCT
ftr-481	388	15	(	(	PUNCT
ftr-481	388	16	noting	note	VERB
ftr-481	388	17	that	that	SCONJ
ftr-481	388	18	the	the	DET
ftr-481	388	19	enforceability	enforceability	NOUN
ftr-481	388	20	of	of	ADP
ftr-481	388	21	a	a	DET
ftr-481	388	22	debt	debt	NOUN
ftr-481	388	23	obligation	obligation	NOUN
ftr-481	388	24	is	be	AUX
ftr-481	388	25	a	a	DET
ftr-481	388	26	"	"	PUNCT
ftr-481	388	27	sub	sub	NOUN
ftr-481	388	28	-	-	NOUN
ftr-481	388	29	issue	issue	NOUN
ftr-481	388	30	"	"	PUNCT
ftr-481	388	31	that	that	SCONJ
ftr-481	388	32	"	"	PUNCT
ftr-481	388	33	inheres	inhere	VERB
ftr-481	388	34	"	"	PUNCT
ftr-481	388	35	in	in	ADP
ftr-481	388	36	the	the	DET
ftr-481	388	37	issue	issue	NOUN
ftr-481	388	38	of	of	ADP
ftr-481	388	39	debt	debt	NOUN
ftr-481	388	40	-	-	PUNCT
ftr-481	388	41	discharge	discharge	NOUN
ftr-481	388	42	income	income	NOUN
ftr-481	388	43	)	)	PUNCT
ftr-481	388	44	.	.	PUNCT
ftr-481	389	1	57	57	NUM
ftr-481	389	2	.	.	PUNCT
ftr-481	390	1	the	the	DET
ftr-481	390	2	income	income	NOUN
ftr-481	390	3	is	be	AUX
ftr-481	390	4	likely	likely	ADJ
ftr-481	390	5	to	to	PART
ftr-481	390	6	be	be	AUX
ftr-481	390	7	offset	offset	VERB
ftr-481	390	8	by	by	ADP
ftr-481	390	9	a	a	DET
ftr-481	390	10	deduction	deduction	NOUN
ftr-481	390	11	for	for	ADP
ftr-481	390	12	extraordinary	extraordinary	ADJ
ftr-481	390	13	medical	medical	ADJ
ftr-481	390	14	expenses	expense	NOUN
ftr-481	390	15	.	.	PUNCT
ftr-481	391	1	19951	19951	NUM
ftr-481	391	2	florida	florida	PROPN
ftr-481	391	3	tax	tax	NOUN
ftr-481	391	4	review	review	NOUN
ftr-481	391	5	fully	fully	ADV
ftr-481	391	6	the	the	DET
ftr-481	391	7	originally	originally	ADV
ftr-481	391	8	excluded	exclude	VERB
ftr-481	391	9	loan	loan	NOUN
ftr-481	391	10	proceeds	proceed	NOUN
ftr-481	391	11	which	which	PRON
ftr-481	391	12	creates	create	VERB
ftr-481	391	13	the	the	DET
ftr-481	391	14	accession	accession	NOUN
ftr-481	391	15	to	to	ADP
ftr-481	391	16	wealth	wealth	NOUN
ftr-481	391	17	in	in	ADP
ftr-481	391	18	the	the	DET
ftr-481	391	19	first	first	ADJ
ftr-481	391	20	place	place	NOUN
ftr-481	391	21	.	.	PUNCT
ftr-481	392	1	not	not	PART
ftr-481	392	2	only	only	ADV
ftr-481	392	3	should	should	AUX
ftr-481	392	4	the	the	DET
ftr-481	392	5	tax	tax	NOUN
ftr-481	392	6	law	law	NOUN
ftr-481	392	7	avoid	avoid	VERB
ftr-481	392	8	placing	place	VERB
ftr-481	392	9	a	a	DET
ftr-481	392	10	favorable	favorable	ADJ
ftr-481	392	11	premium	premium	NOUN
ftr-481	392	12	on	on	ADP
ftr-481	392	13	entering	enter	VERB
ftr-481	392	14	into	into	ADP
ftr-481	392	15	loan	loan	NOUN
ftr-481	392	16	agreements	agreement	NOUN
ftr-481	392	17	that	that	PRON
ftr-481	392	18	are	be	AUX
ftr-481	392	19	unenforceable	unenforceable	ADJ
ftr-481	392	20	(	(	PUNCT
ftr-481	392	21	as	as	SCONJ
ftr-481	392	22	compared	compare	VERB
ftr-481	392	23	to	to	ADP
ftr-481	392	24	enforceable	enforceable	ADJ
ftr-481	392	25	loan	loan	NOUN
ftr-481	392	26	agreements	agreement	NOUN
ftr-481	392	27	that	that	PRON
ftr-481	392	28	are	be	AUX
ftr-481	392	29	not	not	PART
ftr-481	392	30	enforced	enforce	VERB
ftr-481	392	31	in	in	ADP
ftr-481	392	32	fact	fact	NOUN
ftr-481	392	33	)	)	PUNCT
ftr-481	392	34	,	,	PUNCT
ftr-481	392	35	it	it	PRON
ftr-481	392	36	is	be	AUX
ftr-481	392	37	a	a	DET
ftr-481	392	38	catch-22	catch-22	PROPN
ftr-481	392	39	to	to	PART
ftr-481	392	40	argue	argue	VERB
ftr-481	392	41	that	that	SCONJ
ftr-481	392	42	the	the	DET
ftr-481	392	43	very	very	ADV
ftr-481	392	44	unenforceability	unenforceability	NOUN
ftr-481	392	45	which	which	PRON
ftr-481	392	46	created	create	VERB
ftr-481	392	47	the	the	DET
ftr-481	392	48	debt	debt	NOUN
ftr-481	392	49	cancellation	cancellation	NOUN
ftr-481	392	50	(	(	PUNCT
ftr-481	392	51	because	because	SCONJ
ftr-481	392	52	it	it	PRON
ftr-481	392	53	prevented	prevent	VERB
ftr-481	392	54	the	the	DET
ftr-481	392	55	creditor	creditor	NOUN
ftr-481	392	56	from	from	ADP
ftr-481	392	57	collecting	collect	VERB
ftr-481	392	58	the	the	DET
ftr-481	392	59	debt	debt	NOUN
ftr-481	392	60	in	in	ADP
ftr-481	392	61	full	full	ADJ
ftr-481	392	62	)	)	PUNCT
ftr-481	392	63	saves	save	VERB
ftr-481	392	64	it	it	PRON
ftr-481	392	65	from	from	ADP
ftr-481	392	66	taxation	taxation	NOUN
ftr-481	392	67	.	.	PUNCT
ftr-481	393	1	the	the	DET
ftr-481	393	2	debt	debt	NOUN
ftr-481	393	3	in	in	ADP
ftr-481	393	4	tufts	tuft	NOUN
ftr-481	393	5	was	be	AUX
ftr-481	393	6	,	,	PUNCT
ftr-481	393	7	in	in	ADP
ftr-481	393	8	fact	fact	NOUN
ftr-481	393	9	,	,	PUNCT
ftr-481	393	10	unenforceable	unenforceable	ADJ
ftr-481	393	11	to	to	ADP
ftr-481	393	12	the	the	DET
ftr-481	393	13	extent	extent	NOUN
ftr-481	393	14	that	that	SCONJ
ftr-481	393	15	it	it	PRON
ftr-481	393	16	exceeded	exceed	VERB
ftr-481	393	17	the	the	DET
ftr-481	393	18	fair	fair	ADJ
ftr-481	393	19	market	market	NOUN
ftr-481	393	20	value	value	NOUN
ftr-481	393	21	of	of	ADP
ftr-481	393	22	the	the	DET
ftr-481	393	23	collateral	collateral	NOUN
ftr-481	393	24	,	,	PUNCT
ftr-481	393	25	and	and	CCONJ
ftr-481	393	26	yet	yet	ADV
ftr-481	393	27	the	the	DET
ftr-481	393	28	court	court	NOUN
ftr-481	393	29	confirmed	confirm	VERB
ftr-481	393	30	that	that	SCONJ
ftr-481	393	31	an	an	DET
ftr-481	393	32	accession	accession	NOUN
ftr-481	393	33	to	to	ADP
ftr-481	393	34	wealth	wealth	NOUN
ftr-481	393	35	occurred	occur	VERB
ftr-481	393	36	on	on	ADP
ftr-481	393	37	the	the	DET
ftr-481	393	38	failure	failure	NOUN
ftr-481	393	39	to	to	PART
ftr-481	393	40	repay	repay	VERB
ftr-481	393	41	that	that	DET
ftr-481	393	42	debt	debt	NOUN
ftr-481	393	43	,	,	PUNCT
ftr-481	393	44	even	even	ADV
ftr-481	393	45	though	though	SCONJ
ftr-481	393	46	it	it	PRON
ftr-481	393	47	analyzed	analyze	VERB
ftr-481	393	48	that	that	SCONJ
ftr-481	393	49	accession	accession	NOUN
ftr-481	393	50	to	to	ADP
ftr-481	393	51	wealth	wealth	NOUN
ftr-481	393	52	as	as	ADP
ftr-481	393	53	gain	gain	NOUN
ftr-481	393	54	under	under	ADP
ftr-481	393	55	section	section	NOUN
ftr-481	393	56	1001	1001	NUM
ftr-481	393	57	.	.	PUNCT
ftr-481	394	1	that	that	DET
ftr-481	394	2	accession	accession	NOUN
ftr-481	394	3	to	to	ADP
ftr-481	394	4	wealth	wealth	NOUN
ftr-481	394	5	should	should	AUX
ftr-481	394	6	not	not	PART
ftr-481	394	7	escape	escape	VERB
ftr-481	394	8	taxation	taxation	NOUN
ftr-481	394	9	outside	outside	ADP
ftr-481	394	10	the	the	DET
ftr-481	394	11	transfer	transfer	NOUN
ftr-481	394	12	context	context	NOUN
ftr-481	394	13	,	,	PUNCT
ftr-481	394	14	as	as	SCONJ
ftr-481	394	15	it	it	PRON
ftr-481	394	16	would	would	AUX
ftr-481	394	17	if	if	SCONJ
ftr-481	394	18	the	the	DET
ftr-481	394	19	unenforceability	unenforceability	NOUN
ftr-481	394	20	of	of	ADP
ftr-481	394	21	debt	debt	NOUN
ftr-481	394	22	prevented	prevent	VERB
ftr-481	394	23	taxation	taxation	NOUN
ftr-481	394	24	of	of	ADP
ftr-481	394	25	[	[	PUNCT
ftr-481	394	26	debt	debt	NOUN
ftr-481	394	27	-	-	PUNCT
ftr-481	394	28	discharge	discharge	NOUN
ftr-481	394	29	income	income	NOUN
ftr-481	394	30	]	]	PUNCT
ftr-481	394	31	when	when	SCONJ
ftr-481	394	32	the	the	DET
ftr-481	394	33	debt	debt	NOUN
ftr-481	394	34	is	be	AUX
ftr-481	394	35	not	not	PART
ftr-481	394	36	repaid	repay	VERB
ftr-481	394	37	in	in	ADP
ftr-481	394	38	full	full	ADJ
ftr-481	394	39	;	;	PUNCT
ftr-481	394	40	the	the	DET
ftr-481	394	41	same	same	ADJ
ftr-481	394	42	accession	accession	NOUN
ftr-481	394	43	to	to	ADP
ftr-481	394	44	wealth	wealth	NOUN
ftr-481	394	45	occurs	occur	VERB
ftr-481	394	46	in	in	ADP
ftr-481	394	47	both	both	CCONJ
ftr-481	394	48	the	the	DET
ftr-481	394	49	transfer	transfer	NOUN
ftr-481	394	50	context	context	NOUN
ftr-481	394	51	and	and	CCONJ
ftr-481	394	52	the	the	DET
ftr-481	394	53	nontransfer	nontransfer	NOUN
ftr-481	394	54	context	context	NOUN
ftr-481	394	55	.	.	PUNCT
ftr-481	395	1	such	such	ADJ
ftr-481	395	2	nonissues	nonissue	NOUN
ftr-481	395	3	as	as	ADP
ftr-481	395	4	unenforceability	unenforceability	ADJ
ftr-481	395	5	cloud	cloud	NOUN
ftr-481	395	6	the	the	DET
ftr-481	395	7	fundamental	fundamental	ADJ
ftr-481	395	8	tax	tax	NOUN
ftr-481	395	9	point	point	NOUN
ftr-481	395	10	confirmed	confirm	VERB
ftr-481	395	11	in	in	ADP
ftr-481	395	12	tufts	tuft	NOUN
ftr-481	395	13	that	that	SCONJ
ftr-481	395	14	the	the	DET
ftr-481	395	15	prior	prior	ADJ
ftr-481	395	16	loan	loan	NOUN
ftr-481	395	17	proceeds	proceed	NOUN
ftr-481	395	18	were	be	AUX
ftr-481	395	19	received	receive	VERB
ftr-481	395	20	free	free	ADJ
ftr-481	395	21	of	of	ADP
ftr-481	395	22	tax	tax	NOUN
ftr-481	395	23	on	on	ADP
ftr-481	395	24	assumptions	assumption	NOUN
ftr-481	395	25	that	that	PRON
ftr-481	395	26	prove	prove	VERB
ftr-481	395	27	to	to	PART
ftr-481	395	28	be	be	AUX
ftr-481	395	29	unwarranted	unwarranted	ADJ
ftr-481	395	30	when	when	SCONJ
ftr-481	395	31	the	the	DET
ftr-481	395	32	loan	loan	NOUN
ftr-481	395	33	proceeds	proceed	NOUN
ftr-481	395	34	are	be	AUX
ftr-481	395	35	not	not	PART
ftr-481	395	36	in	in	ADP
ftr-481	395	37	fact	fact	NOUN
ftr-481	395	38	fully	fully	ADV
ftr-481	395	39	repaid	repay	VERB
ftr-481	395	40	with	with	ADP
ftr-481	395	41	aftertax	aftertax	ADJ
ftr-481	395	42	dollars	dollar	NOUN
ftr-481	395	43	-	-	PUNCT
ftr-481	395	44	for	for	ADP
ftr-481	395	45	whatever	whatever	DET
ftr-481	395	46	reason	reason	NOUN
ftr-481	395	47	.	.	PUNCT
ftr-481	396	1	the	the	DET
ftr-481	396	2	prior	prior	ADJ
ftr-481	396	3	receipt	receipt	NOUN
ftr-481	396	4	coupled	couple	VERB
ftr-481	396	5	with	with	ADP
ftr-481	396	6	the	the	DET
ftr-481	396	7	failure	failure	NOUN
ftr-481	396	8	to	to	PART
ftr-481	396	9	repay	repay	VERB
ftr-481	396	10	in	in	ADP
ftr-481	396	11	full	full	ADJ
ftr-481	396	12	should	should	AUX
ftr-481	396	13	be	be	AUX
ftr-481	396	14	the	the	DET
ftr-481	396	15	beginning	beginning	NOUN
ftr-481	396	16	and	and	CCONJ
ftr-481	396	17	end	end	NOUN
ftr-481	396	18	of	of	ADP
ftr-481	396	19	the	the	DET
ftr-481	396	20	inquiry	inquiry	NOUN
ftr-481	396	21	under	under	ADP
ftr-481	396	22	debt	debt	NOUN
ftr-481	396	23	-	-	PUNCT
ftr-481	396	24	discharge	discharge	NOUN
ftr-481	396	25	theory.5	theory.5	NOUN
ftr-481	396	26	s	s	PART
ftr-481	396	27	"	"	PUNCT
ftr-481	396	28	such	such	DET
ftr-481	396	29	a	a	DET
ftr-481	396	30	reliance	reliance	NOUN
ftr-481	396	31	on	on	ADP
ftr-481	396	32	the	the	DET
ftr-481	396	33	dictionary	dictionary	ADJ
ftr-481	396	34	definition	definition	NOUN
ftr-481	396	35	of	of	ADP
ftr-481	396	36	words	word	NOUN
ftr-481	396	37	focuses	focus	VERB
ftr-481	396	38	on	on	ADP
ftr-481	396	39	nonissues	nonissue	NOUN
ftr-481	396	40	that	that	PRON
ftr-481	396	41	arise	arise	VERB
ftr-481	396	42	because	because	SCONJ
ftr-481	396	43	of	of	ADP
ftr-481	396	44	an	an	DET
ftr-481	396	45	excessive	excessive	ADJ
ftr-481	396	46	solicitude	solicitude	NOUN
ftr-481	396	47	to	to	ADP
ftr-481	396	48	the	the	DET
ftr-481	396	49	perceived	perceive	VERB
ftr-481	396	50	exactitude	exactitude	NOUN
ftr-481	396	51	of	of	ADP
ftr-481	396	52	the	the	DET
ftr-481	396	53	meaning	meaning	NOUN
ftr-481	396	54	of	of	ADP
ftr-481	396	55	words	word	NOUN
ftr-481	396	56	severed	sever	VERB
ftr-481	396	57	from	from	ADP
ftr-481	396	58	their	their	PRON
ftr-481	396	59	structural	structural	ADJ
ftr-481	396	60	context	context	NOUN
ftr-481	396	61	as	as	ADP
ftr-481	396	62	part	part	NOUN
ftr-481	396	63	of	of	ADP
ftr-481	396	64	the	the	DET
ftr-481	396	65	internal	internal	ADJ
ftr-481	396	66	revenue	revenue	NOUN
ftr-481	396	67	code	code	NOUN
ftr-481	396	68	.	.	PUNCT
ftr-481	396	69	'	'	PUNCT
ftr-481	397	1	59	59	NUM
ftr-481	397	2	one	one	NUM
ftr-481	397	3	problem	problem	NOUN
ftr-481	397	4	with	with	ADP
ftr-481	397	5	all	all	PRON
ftr-481	397	6	of	of	ADP
ftr-481	397	7	this	this	PRON
ftr-481	397	8	is	be	AUX
ftr-481	397	9	that	that	SCONJ
ftr-481	397	10	those	those	DET
ftr-481	397	11	readers	reader	NOUN
ftr-481	397	12	who	who	PRON
ftr-481	397	13	agree	agree	VERB
ftr-481	397	14	with	with	ADP
ftr-481	397	15	me	i	PRON
ftr-481	397	16	thought	think	VERB
ftr-481	397	17	this	this	DET
ftr-481	397	18	way	way	NOUN
ftr-481	397	19	before	before	SCONJ
ftr-481	397	20	i	i	PRON
ftr-481	397	21	began	begin	VERB
ftr-481	397	22	my	my	PRON
ftr-481	397	23	discussion	discussion	NOUN
ftr-481	397	24	,	,	PUNCT
ftr-481	397	25	and	and	CCONJ
ftr-481	397	26	those	those	PRON
ftr-481	397	27	who	who	PRON
ftr-481	397	28	disagree	disagree	VERB
ftr-481	397	29	with	with	ADP
ftr-481	397	30	me	i	PRON
ftr-481	397	31	will	will	AUX
ftr-481	397	32	not	not	PART
ftr-481	397	33	have	have	AUX
ftr-481	397	34	been	be	AUX
ftr-481	397	35	persuaded	persuade	VERB
ftr-481	397	36	.	.	PUNCT
ftr-481	398	1	and	and	CCONJ
ftr-481	398	2	people	people	NOUN
ftr-481	398	3	do	do	AUX
ftr-481	398	4	disagree	disagree	VERB
ftr-481	398	5	.	.	PUNCT
ftr-481	399	1	for	for	ADP
ftr-481	399	2	example	example	NOUN
ftr-481	399	3	,	,	PUNCT
ftr-481	399	4	william	william	PROPN
ftr-481	399	5	s.	s.	PROPN
ftr-481	399	6	mckee	mckee	PROPN
ftr-481	399	7	of	of	ADP
ftr-481	399	8	king	king	PROPN
ftr-481	399	9	&	&	CCONJ
ftr-481	399	10	spalding	spalding	ADJ
ftr-481	399	11	-	-	PUNCT
ftr-481	399	12	former	former	ADJ
ftr-481	399	13	tax	tax	NOUN
ftr-481	399	14	legislative	legislative	ADJ
ftr-481	399	15	counsel	counsel	NOUN
ftr-481	399	16	and	and	CCONJ
ftr-481	399	17	partnership	partnership	NOUN
ftr-481	399	18	tax	tax	NOUN
ftr-481	399	19	guru	guru	NOUN
ftr-481	399	20	-	-	PUNCT
ftr-481	399	21	was	be	AUX
ftr-481	399	22	reported	report	VERB
ftr-481	399	23	to	to	PART
ftr-481	399	24	have	have	AUX
ftr-481	399	25	said	say	VERB
ftr-481	399	26	,	,	PUNCT
ftr-481	399	27	with	with	ADP
ftr-481	399	28	reference	reference	NOUN
ftr-481	399	29	to	to	ADP
ftr-481	399	30	the	the	DET
ftr-481	399	31	new	new	ADJ
ftr-481	399	32	58	58	NUM
ftr-481	399	33	.	.	PUNCT
ftr-481	400	1	deborah	deborah	PROPN
ftr-481	400	2	a.	a.	NOUN
ftr-481	400	3	geier	geier	PROPN
ftr-481	400	4	,	,	PUNCT
ftr-481	400	5	tufts	tuft	NOUN
ftr-481	400	6	and	and	CCONJ
ftr-481	400	7	the	the	DET
ftr-481	400	8	evolution	evolution	NOUN
ftr-481	400	9	of	of	ADP
ftr-481	400	10	debt	debt	NOUN
ftr-481	400	11	-	-	PUNCT
ftr-481	400	12	discharge	discharge	NOUN
ftr-481	400	13	theory	theory	NOUN
ftr-481	400	14	,	,	PUNCT
ftr-481	400	15	i	i	PRON
ftr-481	400	16	fla	fla	PROPN
ftr-481	400	17	.	.	PUNCT
ftr-481	401	1	tax	tax	PROPN
ftr-481	401	2	rev	rev	PROPN
ftr-481	401	3	.	.	PROPN
ftr-481	401	4	115	115	NUM
ftr-481	401	5	,	,	PUNCT
ftr-481	401	6	155	155	NUM
ftr-481	401	7	(	(	PUNCT
ftr-481	401	8	1992	1992	NUM
ftr-481	401	9	)	)	PUNCT
ftr-481	401	10	.	.	PUNCT
ftr-481	402	1	59	59	NUM
ftr-481	402	2	.	.	PUNCT
ftr-481	403	1	i	i	PRON
ftr-481	403	2	d.	d.	PROPN
ftr-481	403	3	at	at	ADP
ftr-481	403	4	169	169	NUM
ftr-481	403	5	.	.	PUNCT
ftr-481	404	1	the	the	DET
ftr-481	404	2	unrepaid	unrepaid	ADJ
ftr-481	404	3	principal	principal	NOUN
ftr-481	404	4	of	of	ADP
ftr-481	404	5	an	an	DET
ftr-481	404	6	unenforceable	unenforceable	ADJ
ftr-481	404	7	debt	debt	NOUN
ftr-481	404	8	obligation	obligation	NOUN
ftr-481	404	9	may	may	AUX
ftr-481	404	10	escape	escape	VERB
ftr-481	404	11	taxation	taxation	NOUN
ftr-481	404	12	for	for	ADP
ftr-481	404	13	other	other	ADJ
ftr-481	404	14	tax	tax	NOUN
ftr-481	404	15	reasons	reason	NOUN
ftr-481	404	16	but	but	CCONJ
ftr-481	404	17	not	not	PART
ftr-481	404	18	because	because	SCONJ
ftr-481	404	19	the	the	DET
ftr-481	404	20	debt	debt	NOUN
ftr-481	404	21	obligation	obligation	NOUN
ftr-481	404	22	is	be	AUX
ftr-481	404	23	unenforceable	unenforceable	ADJ
ftr-481	404	24	.	.	PUNCT
ftr-481	405	1	see	see	VERB
ftr-481	405	2	i	i	PRON
ftr-481	405	3	d.	d.	PROPN
ftr-481	405	4	at	at	ADP
ftr-481	405	5	186	186	NUM
ftr-481	405	6	n.217	n.217	NUM
ftr-481	405	7	(	(	PUNCT
ftr-481	405	8	discussing	discuss	VERB
ftr-481	405	9	whether	whether	SCONJ
ftr-481	405	10	the	the	DET
ftr-481	405	11	unenforceable	unenforceable	ADJ
ftr-481	405	12	debt	debt	NOUN
ftr-481	405	13	in	in	ADP
ftr-481	405	14	the	the	DET
ftr-481	405	15	zarin	zarin	NOUN
ftr-481	405	16	case	case	NOUN
ftr-481	405	17	should	should	AUX
ftr-481	405	18	go	go	VERB
ftr-481	405	19	untaxed	untaxed	ADJ
ftr-481	405	20	when	when	SCONJ
ftr-481	405	21	not	not	PART
ftr-481	405	22	repaid	repay	VERB
ftr-481	405	23	under	under	ADP
ftr-481	405	24	a	a	DET
ftr-481	405	25	common	common	ADJ
ftr-481	405	26	law	law	NOUN
ftr-481	405	27	rule	rule	NOUN
ftr-481	405	28	analogous	analogous	ADJ
ftr-481	405	29	to	to	ADP
ftr-481	405	30	§	§	PROPN
ftr-481	405	31	108(e)(5	108(e)(5	NUM
ftr-481	405	32	)	)	PUNCT
ftr-481	405	33	,	,	PUNCT
ftr-481	405	34	which	which	PRON
ftr-481	405	35	excludes	exclude	VERB
ftr-481	405	36	debt	debt	NOUN
ftr-481	405	37	discharge	discharge	NOUN
ftr-481	405	38	income	income	NOUN
ftr-481	405	39	resulting	result	VERB
ftr-481	405	40	from	from	ADP
ftr-481	405	41	a	a	DET
ftr-481	405	42	reduction	reduction	NOUN
ftr-481	405	43	of	of	ADP
ftr-481	405	44	purchase	purchase	NOUN
ftr-481	405	45	money	money	NOUN
ftr-481	405	46	debt	debt	NOUN
ftr-481	405	47	)	)	PUNCT
ftr-481	405	48	.	.	PUNCT
ftr-481	406	1	[	[	X
ftr-481	406	2	vol	vol	NOUN
ftr-481	406	3	2:8	2:8	NUM
ftr-481	406	4	interpreting	interpreting	NOUN
ftr-481	406	5	tax	tax	NOUN
ftr-481	406	6	legislation	legislation	NOUN
ftr-481	406	7	:	:	PUNCT
ftr-481	406	8	the	the	DET
ftr-481	406	9	role	role	NOUN
ftr-481	406	10	of	of	ADP
ftr-481	406	11	purpose	purpose	NOUN
ftr-481	406	12	partnership	partnership	NOUN
ftr-481	406	13	antiabuse	antiabuse	PROPN
ftr-481	406	14	regulation	regulation	NOUN
ftr-481	406	15	i	i	PRON
ftr-481	406	16	earlier	early	ADV
ftr-481	406	17	mentioned	mention	VERB
ftr-481	406	18	,	,	PUNCT
ftr-481	406	19	that	that	SCONJ
ftr-481	406	20	"	"	PUNCT
ftr-481	406	21	taxpayers	taxpayer	NOUN
ftr-481	406	22	are	be	AUX
ftr-481	406	23	entitled	entitle	VERB
ftr-481	406	24	to	to	PART
ftr-481	406	25	take	take	VERB
ftr-481	406	26	the	the	DET
ftr-481	406	27	benefit	benefit	NOUN
ftr-481	406	28	of	of	ADP
ftr-481	406	29	unintentional	unintentional	ADJ
ftr-481	406	30	...	...	PUNCT
ftr-481	406	31	glitches	glitch	NOUN
ftr-481	406	32	in	in	ADP
ftr-481	406	33	the	the	DET
ftr-481	406	34	law	law	NOUN
ftr-481	406	35	that	that	PRON
ftr-481	406	36	tax	tax	NOUN
ftr-481	406	37	advisers	adviser	NOUN
ftr-481	406	38	find	find	VERB
ftr-481	406	39	by	by	ADP
ftr-481	406	40	applying	apply	VERB
ftr-481	406	41	a	a	DET
ftr-481	406	42	literal	literal	ADJ
ftr-481	406	43	reading	reading	NOUN
ftr-481	406	44	of	of	ADP
ftr-481	406	45	the	the	DET
ftr-481	406	46	law	law	NOUN
ftr-481	406	47	until	until	SCONJ
ftr-481	406	48	the	the	DET
ftr-481	406	49	government	government	NOUN
ftr-481	406	50	somehow	somehow	ADV
ftr-481	406	51	stops	stop	VERB
ftr-481	406	52	them	they	PRON
ftr-481	406	53	.	.	PUNCT
ftr-481	406	54	"	"	PUNCT
ftr-481	406	55	'	'	PUNCT
ftr-481	406	56	although	although	SCONJ
ftr-481	406	57	i	i	PRON
ftr-481	406	58	may	may	AUX
ftr-481	406	59	not	not	PART
ftr-481	406	60	convince	convince	VERB
ftr-481	406	61	such	such	ADJ
ftr-481	406	62	hard	hard	ADV
ftr-481	406	63	-	-	PUNCT
ftr-481	406	64	boiled	boil	VERB
ftr-481	406	65	proponents	proponent	NOUN
ftr-481	406	66	of	of	ADP
ftr-481	406	67	literalism	literalism	NOUN
ftr-481	406	68	,	,	PUNCT
ftr-481	406	69	i	i	PRON
ftr-481	406	70	should	should	AUX
ftr-481	406	71	at	at	ADV
ftr-481	406	72	least	least	ADJ
ftr-481	406	73	describe	describe	VERB
ftr-481	406	74	the	the	DET
ftr-481	406	75	kind	kind	NOUN
ftr-481	406	76	of	of	ADP
ftr-481	406	77	statutory	statutory	ADJ
ftr-481	406	78	world	world	NOUN
ftr-481	406	79	they	they	PRON
ftr-481	406	80	advocate	advocate	VERB
ftr-481	406	81	.	.	PUNCT
ftr-481	407	1	the	the	DET
ftr-481	407	2	internal	internal	PROPN
ftr-481	407	3	revenue	revenue	NOUN
ftr-481	407	4	code	code	NOUN
ftr-481	407	5	contains	contain	VERB
ftr-481	407	6	1,339,000	1,339,000	NUM
ftr-481	407	7	words.6	words.6	NOUN
ftr-481	407	8	'	'	PART
ftr-481	407	9	a	a	DET
ftr-481	407	10	textualist	textualist	ADJ
ftr-481	407	11	approach	approach	NOUN
ftr-481	407	12	to	to	ADP
ftr-481	407	13	statutory	statutory	ADJ
ftr-481	407	14	language	language	NOUN
ftr-481	407	15	that	that	PRON
ftr-481	407	16	frustrates	frustrate	VERB
ftr-481	407	17	purpose	purpose	NOUN
ftr-481	407	18	in	in	ADP
ftr-481	407	19	any	any	PRON
ftr-481	407	20	of	of	ADP
ftr-481	407	21	the	the	DET
ftr-481	407	22	senses	sense	NOUN
ftr-481	407	23	that	that	PRON
ftr-481	407	24	i	i	PRON
ftr-481	407	25	have	have	AUX
ftr-481	407	26	discussed	discuss	VERB
ftr-481	407	27	here	here	ADV
ftr-481	407	28	-	-	PUNCT
ftr-481	407	29	or	or	CCONJ
ftr-481	407	30	a	a	DET
ftr-481	407	31	deviation	deviation	NOUN
ftr-481	407	32	from	from	ADP
ftr-481	407	33	textualism	textualism	NOUN
ftr-481	407	34	in	in	ADP
ftr-481	407	35	those	those	DET
ftr-481	407	36	instances	instance	NOUN
ftr-481	407	37	demanding	demand	VERB
ftr-481	407	38	it	it	PRON
ftr-481	407	39	-	-	PUNCT
ftr-481	407	40	requires	require	VERB
ftr-481	407	41	congress	congress	PROPN
ftr-481	407	42	to	to	PART
ftr-481	407	43	enact	enact	VERB
ftr-481	407	44	more	more	ADJ
ftr-481	407	45	legislation	legislation	NOUN
ftr-481	407	46	,	,	PUNCT
ftr-481	407	47	as	as	SCONJ
ftr-481	407	48	it	it	PRON
ftr-481	407	49	had	have	VERB
ftr-481	407	50	to	to	PART
ftr-481	407	51	do	do	VERB
ftr-481	407	52	after	after	ADP
ftr-481	407	53	duberstein	duberstein	NOUN
ftr-481	407	54	.	.	PUNCT
ftr-481	408	1	the	the	DET
ftr-481	408	2	code	code	NOUN
ftr-481	408	3	can	can	AUX
ftr-481	408	4	only	only	ADV
ftr-481	408	5	become	become	VERB
ftr-481	408	6	inexorably	inexorably	ADV
ftr-481	408	7	longer	long	ADV
ftr-481	408	8	and	and	CCONJ
ftr-481	408	9	more	more	ADV
ftr-481	408	10	complicated	complicated	ADJ
ftr-481	408	11	as	as	SCONJ
ftr-481	408	12	congress	congress	PROPN
ftr-481	408	13	must	must	AUX
ftr-481	408	14	overturn	overturn	VERB
ftr-481	408	15	decision	decision	NOUN
ftr-481	408	16	after	after	ADP
ftr-481	408	17	decision	decision	NOUN
ftr-481	408	18	by	by	ADP
ftr-481	408	19	statutory	statutory	ADJ
ftr-481	408	20	amendment	amendment	NOUN
ftr-481	408	21	,	,	PUNCT
ftr-481	408	22	a	a	DET
ftr-481	408	23	cumbersome	cumbersome	ADJ
ftr-481	408	24	device	device	NOUN
ftr-481	408	25	intentionally	intentionally	ADV
ftr-481	408	26	made	make	VERB
ftr-481	408	27	difficult	difficult	ADJ
ftr-481	408	28	by	by	ADP
ftr-481	408	29	the	the	DET
ftr-481	408	30	framers	framer	NOUN
ftr-481	408	31	.	.	PUNCT
ftr-481	409	1	(	(	PUNCT
ftr-481	409	2	since	since	SCONJ
ftr-481	409	3	statutory	statutory	ADJ
ftr-481	409	4	proposals	proposal	NOUN
ftr-481	409	5	that	that	PRON
ftr-481	409	6	would	would	AUX
ftr-481	409	7	lose	lose	VERB
ftr-481	409	8	revenue	revenue	NOUN
ftr-481	409	9	must	must	AUX
ftr-481	409	10	be	be	AUX
ftr-481	409	11	matched	match	VERB
ftr-481	409	12	,	,	PUNCT
ftr-481	409	13	under	under	ADP
ftr-481	409	14	budget	budget	NOUN
ftr-481	409	15	laws	law	NOUN
ftr-481	409	16	enacted	enact	VERB
ftr-481	409	17	in	in	ADP
ftr-481	409	18	the	the	DET
ftr-481	409	19	1980s	1980	NOUN
ftr-481	409	20	,	,	PUNCT
ftr-481	409	21	by	by	ADP
ftr-481	409	22	proposals	proposal	NOUN
ftr-481	409	23	that	that	PRON
ftr-481	409	24	would	would	AUX
ftr-481	409	25	raise	raise	VERB
ftr-481	409	26	revenue	revenue	NOUN
ftr-481	409	27	,	,	PUNCT
ftr-481	409	28	the	the	DET
ftr-481	409	29	response	response	NOUN
ftr-481	409	30	that	that	SCONJ
ftr-481	409	31	congress	congress	PROPN
ftr-481	409	32	can	can	AUX
ftr-481	409	33	always	always	ADV
ftr-481	409	34	fix	fix	VERB
ftr-481	409	35	a	a	DET
ftr-481	409	36	wrong	wrong	ADJ
ftr-481	409	37	tax	tax	NOUN
ftr-481	409	38	decision	decision	NOUN
ftr-481	409	39	is	be	AUX
ftr-481	409	40	far	far	ADV
ftr-481	409	41	too	too	ADV
ftr-481	409	42	facile	facile	ADJ
ftr-481	409	43	today.62	today.62	NOUN
ftr-481	409	44	)	)	PUNCT
ftr-481	409	45	and	and	CCONJ
ftr-481	409	46	as	as	SCONJ
ftr-481	409	47	the	the	DET
ftr-481	409	48	code	code	NOUN
ftr-481	409	49	becomes	become	VERB
ftr-481	409	50	more	more	ADV
ftr-481	409	51	textual	textual	ADJ
ftr-481	409	52	through	through	ADP
ftr-481	409	53	statutory	statutory	ADJ
ftr-481	409	54	detail	detail	NOUN
ftr-481	409	55	and	and	CCONJ
ftr-481	409	56	60	60	NUM
ftr-481	409	57	.	.	PUNCT
ftr-481	410	1	lee	lee	PROPN
ftr-481	410	2	a.	a.	PROPN
ftr-481	410	3	shepherd	shepherd	PROPN
ftr-481	410	4	,	,	PUNCT
ftr-481	410	5	partnership	partnership	NOUN
ftr-481	410	6	antiabuse	antiabuse	NOUN
ftr-481	410	7	rule	rule	NOUN
ftr-481	410	8	:	:	PUNCT
ftr-481	410	9	dirty	dirty	ADJ
ftr-481	410	10	minds	mind	NOUN
ftr-481	410	11	mect	mect	PROPN
ftr-481	410	12	mrs	mrs	PROPN
ftr-481	410	13	.	.	PROPN
ftr-481	410	14	gregory	gregory	PROPN
ftr-481	410	15	,	,	PUNCT
ftr-481	410	16	64	64	NUM
ftr-481	410	17	tax	tax	NOUN
ftr-481	410	18	notes	note	NOUN
ftr-481	410	19	295	295	NUM
ftr-481	410	20	,	,	PUNCT
ftr-481	410	21	296	296	NUM
ftr-481	410	22	(	(	PUNCT
ftr-481	410	23	july	july	PROPN
ftr-481	410	24	18	18	NUM
ftr-481	410	25	,	,	PUNCT
ftr-481	410	26	1994	1994	NUM
ftr-481	410	27	)	)	PUNCT
ftr-481	410	28	(	(	PUNCT
ftr-481	410	29	quoting	quote	VERB
ftr-481	410	30	ms	ms	PROPN
ftr-481	410	31	.	.	PROPN
ftr-481	410	32	shepherd	shepherd	PROPN
ftr-481	410	33	's	's	PART
ftr-481	410	34	paraphrase	paraphrase	NOUN
ftr-481	410	35	of	of	ADP
ftr-481	410	36	mr	mr	PROPN
ftr-481	410	37	.	.	PROPN
ftr-481	410	38	mckee	mckee	PROPN
ftr-481	410	39	's	's	PART
ftr-481	410	40	position	position	NOUN
ftr-481	410	41	)	)	PUNCT
ftr-481	410	42	.	.	PUNCT
ftr-481	411	1	several	several	ADJ
ftr-481	411	2	respected	respected	ADJ
ftr-481	411	3	commentators	commentator	NOUN
ftr-481	411	4	have	have	AUX
ftr-481	411	5	,	,	PUNCT
ftr-481	411	6	however	however	ADV
ftr-481	411	7	,	,	PUNCT
ftr-481	411	8	supported	support	VERB
ftr-481	411	9	the	the	DET
ftr-481	411	10	regulations	regulation	NOUN
ftr-481	411	11	.	.	PUNCT
ftr-481	412	1	joseph	joseph	PROPN
ftr-481	412	2	bankman	bankman	PROPN
ftr-481	412	3	,	,	PUNCT
ftr-481	412	4	the	the	DET
ftr-481	412	5	proposed	propose	VERB
ftr-481	412	6	partnership	partnership	NOUN
ftr-481	412	7	antiabuse	antiabuse	PROPN
ftr-481	412	8	rule	rule	NOUN
ftr-481	412	9	:	:	PUNCT
ftr-481	412	10	appropriate	appropriate	ADJ
ftr-481	412	11	response	response	NOUN
ftr-481	412	12	to	to	ADP
ftr-481	412	13	serious	serious	ADJ
ftr-481	412	14	problem	problem	NOUN
ftr-481	412	15	,	,	PUNCT
ftr-481	412	16	commentary	commentary	NOUN
ftr-481	412	17	,	,	PUNCT
ftr-481	412	18	64	64	NUM
ftr-481	412	19	tax	tax	NOUN
ftr-481	412	20	notes	note	NOUN
ftr-481	412	21	270	270	NUM
ftr-481	412	22	(	(	PUNCT
ftr-481	412	23	july	july	PROPN
ftr-481	412	24	1	1	NUM
ftr-481	412	25	,	,	PUNCT
ftr-481	412	26	1994	1994	NUM
ftr-481	412	27	)	)	PUNCT
ftr-481	412	28	(	(	PUNCT
ftr-481	412	29	hereinafter	hereinafter	NOUN
ftr-481	412	30	bankman	bankman	NOUN
ftr-481	412	31	)	)	PUNCT
ftr-481	412	32	;	;	PUNCT
ftr-481	412	33	peter	peter	PROPN
ftr-481	412	34	l	l	PROPN
ftr-481	412	35	faber	faber	PROPN
ftr-481	412	36	,	,	PUNCT
ftr-481	412	37	it	it	PRON
ftr-481	412	38	's	be	AUX
ftr-481	412	39	important	important	ADJ
ftr-481	412	40	to	to	PART
ftr-481	412	41	pave	pave	VERB
ftr-481	412	42	the	the	DET
ftr-481	412	43	way	way	NOUN
ftr-481	412	44	for	for	ADP
ftr-481	412	45	antiabuse	antiabuse	ADJ
ftr-481	412	46	rules	rule	NOUN
ftr-481	412	47	,	,	PUNCT
ftr-481	412	48	letter	letter	NOUN
ftr-481	412	49	to	to	ADP
ftr-481	412	50	the	the	DET
ftr-481	412	51	editor	editor	NOUN
ftr-481	412	52	,	,	PUNCT
ftr-481	412	53	64	64	NUM
ftr-481	412	54	tax	tax	NOUN
ftr-481	412	55	notes	note	NOUN
ftr-481	412	56	1237	1237	NUM
ftr-481	412	57	(	(	PUNCT
ftr-481	412	58	aug	aug	PROPN
ftr-481	412	59	.	.	PROPN
ftr-481	412	60	29	29	NUM
ftr-481	412	61	,	,	PUNCT
ftr-481	412	62	1994	1994	NUM
ftr-481	412	63	)	)	PUNCT
ftr-481	412	64	;	;	PUNCT
ftr-481	412	65	daniel	daniel	PROPN
ftr-481	412	66	i.	i.	PROPN
ftr-481	412	67	halperin	halperin	PROPN
ftr-481	412	68	,	,	PUNCT
ftr-481	412	69	the	the	DET
ftr-481	412	70	partnership	partnership	NOUN
ftr-481	412	71	antiabuse	antiabuse	PROPN
ftr-481	412	72	reg	reg	VERB
ftr-481	412	73	:	:	PUNCT
ftr-481	412	74	a	a	DET
ftr-481	412	75	reasonable	reasonable	ADJ
ftr-481	412	76	step	step	NOUN
ftr-481	412	77	in	in	ADP
ftr-481	412	78	the	the	DET
ftr-481	412	79	right	right	ADJ
ftr-481	412	80	direction	direction	NOUN
ftr-481	412	81	,	,	PUNCT
ftr-481	412	82	letter	letter	NOUN
ftr-481	412	83	to	to	ADP
ftr-481	412	84	the	the	DET
ftr-481	412	85	editor	editor	NOUN
ftr-481	412	86	,	,	PUNCT
ftr-481	412	87	64	64	NUM
ftr-481	412	88	tax	tax	NOUN
ftr-481	412	89	notes	note	NOUN
ftr-481	412	90	823	823	NUM
ftr-481	412	91	(	(	PUNCT
ftr-481	412	92	aug	aug	PROPN
ftr-481	412	93	.	.	PROPN
ftr-481	412	94	8	8	NUM
ftr-481	412	95	,	,	PUNCT
ftr-481	412	96	1994	1994	NUM
ftr-481	412	97	)	)	PUNCT
ftr-481	412	98	;	;	PUNCT
ftr-481	412	99	new	new	PROPN
ftr-481	412	100	york	york	PROPN
ftr-481	412	101	state	state	PROPN
ftr-481	412	102	bar	bar	PROPN
ftr-481	412	103	association	association	NOUN
ftr-481	412	104	,	,	PUNCT
ftr-481	412	105	tax	tax	NOUN
ftr-481	412	106	section	section	NOUN
ftr-481	412	107	,	,	PUNCT
ftr-481	412	108	committee	committee	NOUN
ftr-481	412	109	on	on	ADP
ftr-481	412	110	partnerships	partnership	NOUN
ftr-481	412	111	,	,	PUNCT
ftr-481	412	112	report	report	NOUN
ftr-481	412	113	on	on	ADP
ftr-481	412	114	the	the	DET
ftr-481	412	115	proposed	propose	VERB
ftr-481	412	116	partnership	partnership	NOUN
ftr-481	412	117	antiabuse	antiabuse	PROPN
ftr-481	412	118	rule	rule	NOUN
ftr-481	412	119	,	,	PUNCT
ftr-481	412	120	64	64	NUM
ftr-481	412	121	tax	tax	NOUN
ftr-481	412	122	notes	note	NOUN
ftr-481	412	123	233	233	NUM
ftr-481	412	124	(	(	PUNCT
ftr-481	412	125	july	july	PROPN
ftr-481	412	126	11	11	NUM
ftr-481	412	127	,	,	PUNCT
ftr-481	412	128	1994	1994	NUM
ftr-481	412	129	)	)	PUNCT
ftr-481	412	130	(	(	PUNCT
ftr-481	412	131	generally	generally	ADV
ftr-481	412	132	supporting	support	VERB
ftr-481	412	133	the	the	DET
ftr-481	412	134	regulation	regulation	NOUN
ftr-481	412	135	)	)	PUNCT
ftr-481	412	136	.	.	PUNCT
ftr-481	413	1	61	61	NUM
ftr-481	413	2	.	.	X
ftr-481	414	1	guy	guy	NOUN
ftr-481	414	2	gugliotta	gugliotta	NOUN
ftr-481	414	3	,	,	PUNCT
ftr-481	414	4	deciphering	decipher	VERB
ftr-481	414	5	a	a	DET
ftr-481	414	6	code	code	NOUN
ftr-481	414	7	that	that	PRON
ftr-481	414	8	is	be	AUX
ftr-481	414	9	mostly	mostly	ADV
ftr-481	414	10	just	just	ADV
ftr-481	414	11	taxing	tax	VERB
ftr-481	414	12	,	,	PUNCT
ftr-481	414	13	cleve	cleve	PROPN
ftr-481	414	14	.	.	PUNCT
ftr-481	415	1	plain	plain	ADJ
ftr-481	415	2	dealer	dealer	NOUN
ftr-481	415	3	,	,	PUNCT
ftr-481	415	4	nov	nov	PROPN
ftr-481	415	5	.	.	PROPN
ftr-481	415	6	27	27	NUM
ftr-481	415	7	,	,	PUNCT
ftr-481	415	8	1994	1994	NUM
ftr-481	415	9	,	,	PUNCT
ftr-481	415	10	at	at	ADP
ftr-481	415	11	6c	6c	PROPN
ftr-481	415	12	.	.	PUNCT
ftr-481	416	1	62	62	NUM
ftr-481	416	2	.	.	PUNCT
ftr-481	417	1	thus	thus	ADV
ftr-481	417	2	,	,	PUNCT
ftr-481	417	3	i	i	PRON
ftr-481	417	4	strenuously	strenuously	ADV
ftr-481	417	5	disagree	disagree	VERB
ftr-481	417	6	with	with	ADP
ftr-481	417	7	professor	professor	NOUN
ftr-481	417	8	edward	edward	PROPN
ftr-481	417	9	zelinsky	zelinsky	PROPN
ftr-481	417	10	's	's	PART
ftr-481	417	11	statement	statement	NOUN
ftr-481	417	12	that	that	SCONJ
ftr-481	417	13	"	"	PUNCT
ftr-481	417	14	[	[	X
ftr-481	417	15	the	the	DET
ftr-481	417	16	code	code	NOUN
ftr-481	417	17	is	be	AUX
ftr-481	417	18	highly	highly	ADV
ftr-481	417	19	correctable	correctable	ADJ
ftr-481	417	20	legislatively	legislatively	ADV
ftr-481	417	21	.	.	PUNCT
ftr-481	417	22	"	"	PUNCT
ftr-481	418	1	edward	edward	PROPN
ftr-481	418	2	zelinsky	zelinsky	PROPN
ftr-481	418	3	,	,	PUNCT
ftr-481	418	4	albertson	albertson	PROPN
ftr-481	418	5	's	's	PART
ftr-481	418	6	:	:	PUNCT
ftr-481	418	7	why	why	SCONJ
ftr-481	418	8	courts	court	NOUN
ftr-481	418	9	should	should	AUX
ftr-481	418	10	n't	not	PART
ftr-481	418	11	override	override	VERB
ftr-481	418	12	clear	clear	ADJ
ftr-481	418	13	statutory	statutory	ADJ
ftr-481	418	14	language	language	NOUN
ftr-481	418	15	,	,	PUNCT
ftr-481	418	16	66	66	NUM
ftr-481	418	17	tax	tax	NOUN
ftr-481	418	18	notes	note	NOUN
ftr-481	418	19	1691	1691	NUM
ftr-481	418	20	,	,	PUNCT
ftr-481	418	21	1700	1700	NUM
ftr-481	418	22	(	(	PUNCT
ftr-481	418	23	mar	mar	PROPN
ftr-481	418	24	.	.	PROPN
ftr-481	418	25	13	13	NUM
ftr-481	418	26	.	.	NOUN
ftr-481	418	27	1995	1995	NUM
ftr-481	418	28	)	)	PUNCT
ftr-481	418	29	.	.	PUNCT
ftr-481	419	1	for	for	ADP
ftr-481	419	2	example	example	NOUN
ftr-481	419	3	,	,	PUNCT
ftr-481	419	4	a	a	DET
ftr-481	419	5	huge	huge	ADJ
ftr-481	419	6	problem	problem	NOUN
ftr-481	419	7	encountered	encounter	VERB
ftr-481	419	8	by	by	ADP
ftr-481	419	9	those	those	PRON
ftr-481	419	10	who	who	PRON
ftr-481	419	11	advocate	advocate	VERB
ftr-481	419	12	overturning	overturn	VERB
ftr-481	419	13	the	the	DET
ftr-481	419	14	revenue	revenue	NOUN
ftr-481	419	15	raising	raising	NOUN
ftr-481	419	16	result	result	NOUN
ftr-481	419	17	in	in	ADP
ftr-481	419	18	commissioner	commissioner	PROPN
ftr-481	419	19	v.	v.	PROPN
ftr-481	419	20	soliman	soliman	PROPN
ftr-481	419	21	,	,	PUNCT
ftr-481	419	22	113	113	NUM
ftr-481	419	23	s.	s.	PROPN
ftr-481	419	24	ct	ct	PROPN
ftr-481	419	25	.	.	PUNCT
ftr-481	420	1	701	701	NUM
ftr-481	420	2	(	(	PUNCT
ftr-481	420	3	1993	1993	NUM
ftr-481	420	4	)	)	PUNCT
ftr-481	420	5	(	(	PUNCT
ftr-481	420	6	narrowing	narrow	VERB
ftr-481	420	7	deductions	deduction	NOUN
ftr-481	420	8	for	for	ADP
ftr-481	420	9	home	home	NOUN
ftr-481	420	10	offices	office	NOUN
ftr-481	420	11	)	)	PUNCT
ftr-481	420	12	,	,	PUNCT
ftr-481	420	13	is	be	AUX
ftr-481	420	14	that	that	SCONJ
ftr-481	420	15	such	such	DET
ftr-481	420	16	an	an	DET
ftr-481	420	17	enactment	enactment	NOUN
ftr-481	420	18	would	would	AUX
ftr-481	420	19	be	be	AUX
ftr-481	420	20	marked	mark	VERB
ftr-481	420	21	as	as	ADP
ftr-481	420	22	a	a	DET
ftr-481	420	23	revenue	revenue	NOUN
ftr-481	420	24	losing	lose	VERB
ftr-481	420	25	provision	provision	NOUN
ftr-481	420	26	(	(	PUNCT
ftr-481	420	27	as	as	ADP
ftr-481	420	28	compared	compare	VERB
ftr-481	420	29	with	with	ADP
ftr-481	420	30	present	present	ADJ
ftr-481	420	31	law	law	NOUN
ftr-481	420	32	under	under	ADP
ftr-481	420	33	soliman	soliman	NOUN
ftr-481	420	34	)	)	PUNCT
ftr-481	420	35	and	and	CCONJ
ftr-481	420	36	thus	thus	ADV
ftr-481	420	37	must	must	AUX
ftr-481	420	38	be	be	AUX
ftr-481	420	39	matched	match	VERB
ftr-481	420	40	by	by	ADP
ftr-481	420	41	revenue	revenue	NOUN
ftr-481	420	42	raising	raise	VERB
ftr-481	420	43	provisions	provision	NOUN
ftr-481	420	44	under	under	ADP
ftr-481	420	45	budget	budget	NOUN
ftr-481	420	46	law	law	NOUN
ftr-481	420	47	constraints	constraint	NOUN
ftr-481	420	48	.	.	PUNCT
ftr-481	421	1	no	no	ADV
ftr-481	421	2	longer	long	ADV
ftr-481	421	3	are	be	AUX
ftr-481	421	4	tax	tax	NOUN
ftr-481	421	5	provisions	provision	NOUN
ftr-481	421	6	debated	debate	VERB
ftr-481	421	7	solely	solely	ADV
ftr-481	421	8	on	on	ADP
ftr-481	421	9	the	the	DET
ftr-481	421	10	merits	merit	NOUN
ftr-481	421	11	.	.	PUNCT
ftr-481	422	1	indeed	indeed	ADV
ftr-481	422	2	,	,	PUNCT
ftr-481	422	3	some	some	DET
ftr-481	422	4	tax	tax	NOUN
ftr-481	422	5	proposals	proposal	NOUN
ftr-481	422	6	that	that	PRON
ftr-481	422	7	virtually	virtually	ADV
ftr-481	422	8	everyone	everyone	PRON
ftr-481	422	9	opposes	oppose	VERB
ftr-481	422	10	on	on	ADP
ftr-481	422	11	tax	tax	NOUN
ftr-481	422	12	policy	policy	NOUN
ftr-481	422	13	grounds	ground	NOUN
ftr-481	422	14	are	be	AUX
ftr-481	422	15	nevertheless	nevertheless	ADV
ftr-481	422	16	supported	support	VERB
ftr-481	422	17	solely	solely	ADV
ftr-481	422	18	because	because	SCONJ
ftr-481	422	19	they	they	PRON
ftr-481	422	20	may	may	AUX
ftr-481	422	21	raise	raise	VERB
ftr-481	422	22	revenue	revenue	NOUN
ftr-481	422	23	to	to	PART
ftr-481	422	24	pay	pay	VERB
ftr-481	422	25	for	for	ADP
ftr-481	422	26	revenue	revenue	NOUN
ftr-481	422	27	losing	lose	VERB
ftr-481	422	28	provisions	provision	NOUN
ftr-481	422	29	.	.	PUNCT
ftr-481	423	1	a	a	DET
ftr-481	423	2	prime	prime	ADJ
ftr-481	423	3	example	example	NOUN
ftr-481	423	4	is	be	AUX
ftr-481	423	5	the	the	DET
ftr-481	423	6	retention	retention	NOUN
ftr-481	423	7	of	of	ADP
ftr-481	423	8	the	the	DET
ftr-481	423	9	"	"	PUNCT
ftr-481	423	10	neutral	neutral	ADJ
ftr-481	423	11	cost	cost	NOUN
ftr-481	423	12	recovery	recovery	NOUN
ftr-481	423	13	system	system	NOUN
ftr-481	423	14	"	"	PUNCT
ftr-481	423	15	in	in	ADP
ftr-481	423	16	the	the	DET
ftr-481	423	17	recent	recent	ADJ
ftr-481	423	18	tax	tax	NOUN
ftr-481	423	19	bill	bill	NOUN
ftr-481	423	20	proposed	propose	VERB
ftr-481	423	21	by	by	ADP
ftr-481	423	22	chairman	chairman	PROPN
ftr-481	423	23	archer	archer	PROPN
ftr-481	423	24	.	.	PUNCT
ftr-481	424	1	see	see	VERB
ftr-481	424	2	archer	archer	ADV
ftr-481	424	3	to	to	PART
ftr-481	424	4	stick	stick	VERB
ftr-481	424	5	with	with	ADP
ftr-481	424	6	"	"	PUNCT
ftr-481	424	7	contract	contract	NOUN
ftr-481	424	8	"	"	PUNCT
ftr-481	424	9	in	in	ADP
ftr-481	424	10	panel	panel	NOUN
ftr-481	424	11	markup	markup	NOUN
ftr-481	424	12	,	,	PUNCT
ftr-481	424	13	95	95	NUM
ftr-481	424	14	tnt	tnt	NOUN
ftr-481	424	15	42	42	NUM
ftr-481	424	16	-	-	SYM
ftr-481	424	17	10	10	NUM
ftr-481	424	18	(	(	PUNCT
ftr-481	424	19	mar	mar	PROPN
ftr-481	424	20	.	.	PROPN
ftr-481	424	21	2	2	NUM
ftr-481	424	22	,	,	PUNCT
ftr-481	424	23	1995	1995	NUM
ftr-481	424	24	)	)	PUNCT
ftr-481	424	25	(	(	PUNCT
ftr-481	424	26	lexis	lexis	X
ftr-481	424	27	,	,	PUNCT
ftr-481	424	28	fedtax	fedtax	NOUN
ftr-481	424	29	library	library	NOUN
ftr-481	424	30	,	,	PUNCT
ftr-481	424	31	tnt	tnt	NOUN
ftr-481	424	32	file	file	NOUN
ftr-481	424	33	)	)	PUNCT
ftr-481	424	34	(	(	PUNCT
ftr-481	424	35	"	"	PUNCT
ftr-481	424	36	even	even	ADV
ftr-481	424	37	one	one	NUM
ftr-481	424	38	tax	tax	NOUN
ftr-481	424	39	cut	cut	NOUN
ftr-481	424	40	that	that	PRON
ftr-481	424	41	has	have	VERB
ftr-481	424	42	virtually	virtually	ADV
ftr-481	424	43	no	no	DET
ftr-481	424	44	support	support	NOUN
ftr-481	424	45	among	among	ADP
ftr-481	424	46	its	its	PRON
ftr-481	424	47	intended	intend	VERB
ftr-481	424	48	beneficiaries	beneficiary	NOUN
ftr-481	424	49	--	--	PUNCT
ftr-481	424	50	the	the	DET
ftr-481	424	51	neutral	neutral	ADJ
ftr-481	424	52	cost	cost	NOUN
ftr-481	424	53	recovery	recovery	NOUN
ftr-481	424	54	system	system	NOUN
ftr-481	424	55	-	-	PUNCT
ftr-481	424	56	will	will	AUX
ftr-481	424	57	be	be	AUX
ftr-481	424	58	left	leave	VERB
ftr-481	424	59	intact	intact	ADJ
ftr-481	424	60	because	because	SCONJ
ftr-481	424	61	omitting	omit	VERB
ftr-481	424	62	it	it	PRON
ftr-481	424	63	would	would	AUX
ftr-481	424	64	create	create	VERB
ftr-481	424	65	a	a	DET
ftr-481	424	66	revenue	revenue	NOUN
ftr-481	424	67	shortfall	shortfall	NOUN
ftr-481	424	68	.	.	PUNCT
ftr-481	425	1	"	"	PUNCT
ftr-481	425	2	)	)	PUNCT
ftr-481	425	3	.	.	PUNCT
ftr-481	426	1	albertson	albertson	PROPN
ftr-481	426	2	's	's	PART
ftr-481	426	3	itself	itself	PRON
ftr-481	426	4	was	be	AUX
ftr-481	426	5	"	"	PUNCT
ftr-481	426	6	highly	highly	ADV
ftr-481	426	7	correctable	correctable	ADJ
ftr-481	426	8	legislatively	legislatively	ADV
ftr-481	426	9	"	"	PUNCT
ftr-481	426	10	only	only	ADV
ftr-481	426	11	because	because	SCONJ
ftr-481	426	12	of	of	ADP
ftr-481	426	13	the	the	DET
ftr-481	426	14	happenstance	happenstance	NOUN
ftr-481	426	15	that	that	PRON
ftr-481	426	16	an	an	DET
ftr-481	426	17	enactment	enactment	NOUN
ftr-481	426	18	over19951	over19951	PROPN
ftr-481	426	19	florida	florida	PROPN
ftr-481	426	20	tax	tax	NOUN
ftr-481	426	21	review	review	NOUN
ftr-481	426	22	complexity	complexity	NOUN
ftr-481	426	23	,	,	PUNCT
ftr-481	426	24	it	it	PRON
ftr-481	426	25	breeds	breed	VERB
ftr-481	426	26	inappropriate	inappropriate	ADJ
ftr-481	426	27	textualist	textualist	ADJ
ftr-481	426	28	advice	advice	NOUN
ftr-481	426	29	by	by	ADP
ftr-481	426	30	practitioners	practitioner	NOUN
ftr-481	426	31	and	and	CCONJ
ftr-481	426	32	then	then	ADV
ftr-481	426	33	textual	textual	ADJ
ftr-481	426	34	judicial	judicial	ADJ
ftr-481	426	35	decisions	decision	NOUN
ftr-481	426	36	,	,	PUNCT
ftr-481	426	37	often	often	ADV
ftr-481	426	38	causing	cause	VERB
ftr-481	426	39	yet	yet	ADV
ftr-481	426	40	more	more	ADJ
ftr-481	426	41	amendments	amendment	NOUN
ftr-481	426	42	and	and	CCONJ
ftr-481	426	43	more	more	ADJ
ftr-481	426	44	institutional	institutional	ADJ
ftr-481	426	45	pressure	pressure	NOUN
ftr-481	426	46	on	on	ADP
ftr-481	426	47	the	the	DET
ftr-481	426	48	agency	agency	NOUN
ftr-481	426	49	.	.	PUNCT
ftr-481	427	1	as	as	SCONJ
ftr-481	427	2	commissioner	commissioner	PROPN
ftr-481	427	3	margaret	margaret	PROPN
ftr-481	427	4	richardson	richardson	PROPN
ftr-481	427	5	said	say	VERB
ftr-481	427	6	last	last	ADJ
ftr-481	427	7	summer	summer	NOUN
ftr-481	427	8	,	,	PUNCT
ftr-481	427	9	the	the	DET
ftr-481	427	10	tax	tax	NOUN
ftr-481	427	11	law	law	NOUN
ftr-481	427	12	has	have	AUX
ftr-481	427	13	become	become	VERB
ftr-481	427	14	"	"	PUNCT
ftr-481	427	15	so	so	ADV
ftr-481	427	16	complex	complex	ADJ
ftr-481	427	17	that	that	SCONJ
ftr-481	427	18	mechanical	mechanical	ADJ
ftr-481	427	19	rules	rule	NOUN
ftr-481	427	20	have	have	AUX
ftr-481	427	21	caused	cause	VERB
ftr-481	427	22	some	some	DET
ftr-481	427	23	tax	tax	NOUN
ftr-481	427	24	lawyers	lawyer	NOUN
ftr-481	427	25	to	to	PART
ftr-481	427	26	lose	lose	VERB
ftr-481	427	27	sight	sight	NOUN
ftr-481	427	28	of	of	ADP
ftr-481	427	29	the	the	DET
ftr-481	427	30	fact	fact	NOUN
ftr-481	427	31	that	that	SCONJ
ftr-481	427	32	their	their	PRON
ftr-481	427	33	stock	stock	NOUN
ftr-481	427	34	-	-	PUNCT
ftr-481	427	35	in	in	ADP
ftr-481	427	36	-	-	PUNCT
ftr-481	427	37	trade	trade	NOUN
ftr-481	427	38	as	as	SCONJ
ftr-481	427	39	lawyers	lawyer	NOUN
ftr-481	427	40	should	should	AUX
ftr-481	427	41	be	be	AUX
ftr-481	427	42	sound	sound	ADJ
ftr-481	427	43	judgment	judgment	NOUN
ftr-481	427	44	,	,	PUNCT
ftr-481	427	45	not	not	PART
ftr-481	427	46	an	an	DET
ftr-481	427	47	ability	ability	NOUN
ftr-481	427	48	to	to	PART
ftr-481	427	49	recall	recall	VERB
ftr-481	427	50	an	an	DET
ftr-481	427	51	obscure	obscure	ADJ
ftr-481	427	52	paragraph	paragraph	NOUN
ftr-481	427	53	and	and	CCONJ
ftr-481	427	54	manipulate	manipulate	VERB
ftr-481	427	55	its	its	PRON
ftr-481	427	56	language	language	NOUN
ftr-481	427	57	to	to	PART
ftr-481	427	58	derive	derive	VERB
ftr-481	427	59	unintended	unintended	ADJ
ftr-481	427	60	tax	tax	NOUN
ftr-481	427	61	benefits	benefit	NOUN
ftr-481	427	62	.	.	PUNCT
ftr-481	427	63	"	"	PUNCT
ftr-481	428	1	63	63	NUM
ftr-481	428	2	the	the	DET
ftr-481	428	3	cycle	cycle	NOUN
ftr-481	428	4	perpetuates	perpetuate	VERB
ftr-481	428	5	itself	itself	PRON
ftr-481	428	6	,	,	PUNCT
ftr-481	428	7	which	which	PRON
ftr-481	428	8	is	be	AUX
ftr-481	428	9	one	one	NUM
ftr-481	428	10	reason	reason	NOUN
ftr-481	428	11	why	why	SCONJ
ftr-481	428	12	i	i	PRON
ftr-481	428	13	believe	believe	VERB
ftr-481	428	14	this	this	DET
ftr-481	428	15	issue	issue	NOUN
ftr-481	428	16	has	have	AUX
ftr-481	428	17	become	become	VERB
ftr-481	428	18	more	more	ADV
ftr-481	428	19	pronounced	pronounced	ADJ
ftr-481	428	20	as	as	SCONJ
ftr-481	428	21	time	time	NOUN
ftr-481	428	22	goes	go	VERB
ftr-481	428	23	on	on	ADP
ftr-481	428	24	.	.	PUNCT
ftr-481	429	1	on	on	ADP
ftr-481	429	2	the	the	DET
ftr-481	429	3	flip	flip	ADJ
ftr-481	429	4	side	side	NOUN
ftr-481	429	5	of	of	ADP
ftr-481	429	6	the	the	DET
ftr-481	429	7	coin	coin	NOUN
ftr-481	429	8	,	,	PUNCT
ftr-481	429	9	the	the	DET
ftr-481	429	10	approach	approach	NOUN
ftr-481	429	11	described	describe	VERB
ftr-481	429	12	here	here	ADV
ftr-481	429	13	requires	require	VERB
ftr-481	429	14	a	a	DET
ftr-481	429	15	lot	lot	NOUN
ftr-481	429	16	of	of	ADP
ftr-481	429	17	the	the	DET
ftr-481	429	18	lawyer	lawyer	NOUN
ftr-481	429	19	-	-	PUNCT
ftr-481	429	20	and	and	CCONJ
ftr-481	429	21	judge	judge	NOUN
ftr-481	429	22	for	for	ADP
ftr-481	429	23	that	that	DET
ftr-481	429	24	matter	matter	NOUN
ftr-481	429	25	.	.	PUNCT
ftr-481	430	1	the	the	DET
ftr-481	430	2	lawyer	lawyer	NOUN
ftr-481	430	3	can	can	AUX
ftr-481	430	4	not	not	PART
ftr-481	430	5	facilely	facilely	ADV
ftr-481	430	6	rely	rely	VERB
ftr-481	430	7	on	on	ADP
ftr-481	430	8	the	the	DET
ftr-481	430	9	language	language	NOUN
ftr-481	430	10	before	before	ADP
ftr-481	430	11	him	he	PRON
ftr-481	430	12	or	or	CCONJ
ftr-481	430	13	her	she	PRON
ftr-481	430	14	but	but	CCONJ
ftr-481	430	15	rather	rather	ADV
ftr-481	430	16	must	must	AUX
ftr-481	430	17	have	have	VERB
ftr-481	430	18	a	a	DET
ftr-481	430	19	good	good	ADJ
ftr-481	430	20	grasp	grasp	NOUN
ftr-481	430	21	of	of	ADP
ftr-481	430	22	that	that	DET
ftr-481	430	23	larger	large	ADJ
ftr-481	430	24	statutory	statutory	ADJ
ftr-481	430	25	and	and	CCONJ
ftr-481	430	26	conceptual	conceptual	ADJ
ftr-481	430	27	structure	structure	NOUN
ftr-481	430	28	and	and	CCONJ
ftr-481	430	29	of	of	ADP
ftr-481	430	30	history	history	NOUN
ftr-481	430	31	in	in	ADP
ftr-481	430	32	order	order	NOUN
ftr-481	430	33	to	to	PART
ftr-481	430	34	appreciate	appreciate	VERB
ftr-481	430	35	whether	whether	SCONJ
ftr-481	430	36	a	a	DET
ftr-481	430	37	textual	textual	ADJ
ftr-481	430	38	or	or	CCONJ
ftr-481	430	39	nonliteral	nonliteral	ADJ
ftr-481	430	40	approach	approach	NOUN
ftr-481	430	41	is	be	AUX
ftr-481	430	42	required	require	VERB
ftr-481	430	43	.	.	PUNCT
ftr-481	431	1	outside	outside	ADP
ftr-481	431	2	these	these	DET
ftr-481	431	3	polar	polar	ADJ
ftr-481	431	4	extremes	extreme	NOUN
ftr-481	431	5	,	,	PUNCT
ftr-481	431	6	the	the	DET
ftr-481	431	7	lawyer	lawyer	NOUN
ftr-481	431	8	and	and	CCONJ
ftr-481	431	9	judge	judge	NOUN
ftr-481	431	10	must	must	AUX
ftr-481	431	11	be	be	AUX
ftr-481	431	12	adept	adept	ADJ
ftr-481	431	13	at	at	ADP
ftr-481	431	14	gleaning	glean	VERB
ftr-481	431	15	purpose	purpose	NOUN
ftr-481	431	16	in	in	ADP
ftr-481	431	17	order	order	NOUN
ftr-481	431	18	to	to	PART
ftr-481	431	19	construe	construe	VERB
ftr-481	431	20	effectively	effectively	ADJ
ftr-481	431	21	language	language	NOUN
ftr-481	431	22	on	on	ADP
ftr-481	431	23	the	the	DET
ftr-481	431	24	continuum	continuum	NOUN
ftr-481	431	25	between	between	ADP
ftr-481	431	26	those	those	DET
ftr-481	431	27	two	two	NUM
ftr-481	431	28	ends	end	NOUN
ftr-481	431	29	,	,	PUNCT
ftr-481	431	30	such	such	ADJ
ftr-481	431	31	as	as	ADP
ftr-481	431	32	in	in	ADP
ftr-481	431	33	duberstein	duberstein	NOUN
ftr-481	431	34	,	,	PUNCT
ftr-481	431	35	or	or	CCONJ
ftr-481	431	36	to	to	PART
ftr-481	431	37	approach	approach	VERB
ftr-481	431	38	effectively	effectively	ADV
ftr-481	431	39	a	a	DET
ftr-481	431	40	case	case	NOUN
ftr-481	431	41	in	in	ADP
ftr-481	431	42	which	which	PRON
ftr-481	431	43	specific	specific	ADJ
ftr-481	431	44	language	language	NOUN
ftr-481	431	45	is	be	AUX
ftr-481	431	46	not	not	PART
ftr-481	431	47	at	at	ADP
ftr-481	431	48	issue	issue	NOUN
ftr-481	431	49	but	but	CCONJ
ftr-481	431	50	the	the	DET
ftr-481	431	51	form	form	NOUN
ftr-481	431	52	of	of	ADP
ftr-481	431	53	the	the	DET
ftr-481	431	54	transaction	transaction	NOUN
ftr-481	431	55	implicates	implicate	VERB
ftr-481	431	56	statutory	statutory	ADJ
ftr-481	431	57	structure	structure	NOUN
ftr-481	431	58	,	,	PUNCT
ftr-481	431	59	such	such	ADJ
ftr-481	431	60	as	as	ADP
ftr-481	431	61	in	in	ADP
ftr-481	431	62	gregory	gregory	PROPN
ftr-481	431	63	and	and	CCONJ
ftr-481	431	64	goldstein	goldstein	PROPN
ftr-481	431	65	.	.	PUNCT
ftr-481	432	1	this	this	DET
ftr-481	432	2	level	level	NOUN
ftr-481	432	3	of	of	ADP
ftr-481	432	4	mastery	mastery	NOUN
ftr-481	432	5	is	be	AUX
ftr-481	432	6	not	not	PART
ftr-481	432	7	easily	easily	ADV
ftr-481	432	8	achieved	achieve	VERB
ftr-481	432	9	,	,	PUNCT
ftr-481	432	10	particularly	particularly	ADV
ftr-481	432	11	in	in	ADP
ftr-481	432	12	light	light	NOUN
ftr-481	432	13	of	of	ADP
ftr-481	432	14	the	the	DET
ftr-481	432	15	catch-22	catch-22	PROPN
ftr-481	432	16	that	that	DET
ftr-481	432	17	failure	failure	NOUN
ftr-481	432	18	to	to	PART
ftr-481	432	19	operate	operate	VERB
ftr-481	432	20	in	in	ADP
ftr-481	432	21	this	this	DET
ftr-481	432	22	way	way	NOUN
ftr-481	432	23	often	often	ADV
ftr-481	432	24	contributes	contribute	VERB
ftr-481	432	25	to	to	ADP
ftr-481	432	26	the	the	DET
ftr-481	432	27	statutory	statutory	ADJ
ftr-481	432	28	amendments	amendment	NOUN
ftr-481	432	29	and	and	CCONJ
ftr-481	432	30	growing	grow	VERB
ftr-481	432	31	complexity	complexity	NOUN
ftr-481	432	32	that	that	PRON
ftr-481	432	33	makes	make	VERB
ftr-481	432	34	this	this	DET
ftr-481	432	35	approach	approach	NOUN
ftr-481	432	36	difficult	difficult	ADJ
ftr-481	432	37	.	.	PUNCT
ftr-481	433	1	are	be	AUX
ftr-481	433	2	we	we	PRON
ftr-481	433	3	asking	ask	VERB
ftr-481	433	4	too	too	ADV
ftr-481	433	5	much	much	ADJ
ftr-481	433	6	of	of	ADP
ftr-481	433	7	our	our	PRON
ftr-481	433	8	lawyers	lawyer	NOUN
ftr-481	433	9	?	?	PUNCT
ftr-481	434	1	are	be	AUX
ftr-481	434	2	we	we	PRON
ftr-481	434	3	asking	ask	VERB
ftr-481	434	4	too	too	ADV
ftr-481	434	5	much	much	ADJ
ftr-481	434	6	of	of	ADP
ftr-481	434	7	our	our	PRON
ftr-481	434	8	judges	judge	NOUN
ftr-481	434	9	?	?	PUNCT
ftr-481	434	10	'	'	PUNCT
ftr-481	434	11	from	from	ADP
ftr-481	434	12	the	the	DET
ftr-481	434	13	institutional	institutional	ADJ
ftr-481	434	14	perspective	perspective	NOUN
ftr-481	434	15	,	,	PUNCT
ftr-481	434	16	perhaps	perhaps	ADV
ftr-481	434	17	the	the	DET
ftr-481	434	18	culmination	culmination	NOUN
ftr-481	434	19	of	of	ADP
ftr-481	434	20	the	the	DET
ftr-481	434	21	issues	issue	NOUN
ftr-481	434	22	discussed	discuss	VERB
ftr-481	434	23	here	here	ADV
ftr-481	434	24	was	be	AUX
ftr-481	434	25	the	the	DET
ftr-481	434	26	issuance	issuance	NOUN
ftr-481	434	27	of	of	ADP
ftr-481	434	28	the	the	DET
ftr-481	434	29	partnership	partnership	NOUN
ftr-481	434	30	antiabuse	antiabuse	PROPN
ftr-481	434	31	regulation	regulation	NOUN
ftr-481	434	32	i	i	PRON
ftr-481	434	33	quoted	quote	VERB
ftr-481	434	34	earlier	early	ADV
ftr-481	434	35	,	,	PUNCT
ftr-481	434	36	which	which	PRON
ftr-481	434	37	provides	provide	VERB
ftr-481	434	38	that	that	SCONJ
ftr-481	434	39	a	a	DET
ftr-481	434	40	partnership	partnership	NOUN
ftr-481	434	41	can	can	AUX
ftr-481	434	42	be	be	AUX
ftr-481	434	43	disregarded	disregard	VERB
ftr-481	434	44	if	if	SCONJ
ftr-481	434	45	it	it	PRON
ftr-481	434	46	is	be	AUX
ftr-481	434	47	used	use	VERB
ftr-481	434	48	in	in	ADP
ftr-481	434	49	a	a	DET
ftr-481	434	50	manner	manner	NOUN
ftr-481	434	51	inconsistent	inconsistent	ADJ
ftr-481	434	52	with	with	ADP
ftr-481	434	53	the	the	DET
ftr-481	434	54	"	"	PUNCT
ftr-481	434	55	intent	intent	NOUN
ftr-481	434	56	of	of	ADP
ftr-481	434	57	subchapter	subchapter	NOUN
ftr-481	434	58	k	k	NOUN
ftr-481	434	59	"	"	PUNCT
ftr-481	434	60	or	or	CCONJ
ftr-481	434	61	in	in	ADP
ftr-481	434	62	order	order	NOUN
ftr-481	434	63	"	"	PUNCT
ftr-481	434	64	to	to	PART
ftr-481	434	65	carry	carry	VERB
ftr-481	434	66	out	out	ADP
ftr-481	434	67	the	the	DET
ftr-481	434	68	purpose	purpose	NOUN
ftr-481	434	69	of	of	ADP
ftr-481	434	70	any	any	DET
ftr-481	434	71	provision	provision	NOUN
ftr-481	434	72	of	of	ADP
ftr-481	434	73	the	the	DET
ftr-481	434	74	internal	internal	ADJ
ftr-481	434	75	revenue	revenue	NOUN
ftr-481	434	76	code	code	NOUN
ftr-481	434	77	or	or	CCONJ
ftr-481	434	78	the	the	DET
ftr-481	434	79	regulations	regulation	NOUN
ftr-481	434	80	.	.	PUNCT
ftr-481	435	1	65	65	NUM
ftr-481	435	2	we	we	PRON
ftr-481	435	3	gave	gave	AUX
ftr-481	435	4	gotten	get	VERB
ftr-481	435	5	to	to	ADP
ftr-481	435	6	the	the	DET
ftr-481	435	7	point	point	NOUN
ftr-481	435	8	at	at	ADP
ftr-481	435	9	which	which	PRON
ftr-481	435	10	statutory	statutory	ADJ
ftr-481	435	11	interpretation	interpretation	NOUN
ftr-481	435	12	directives	directive	NOUN
ftr-481	435	13	to	to	PART
ftr-481	435	14	ignore	ignore	VERB
ftr-481	435	15	the	the	DET
ftr-481	435	16	literal	literal	ADJ
ftr-481	435	17	words	word	NOUN
ftr-481	435	18	of	of	ADP
ftr-481	435	19	a	a	DET
ftr-481	435	20	statute	statute	NOUN
ftr-481	435	21	in	in	ADP
ftr-481	435	22	certain	certain	ADJ
ftr-481	435	23	situations	situation	NOUN
ftr-481	435	24	in	in	ADP
ftr-481	435	25	favor	favor	NOUN
ftr-481	435	26	of	of	ADP
ftr-481	435	27	implementing	implement	VERB
ftr-481	435	28	the	the	DET
ftr-481	435	29	statute	statute	NOUN
ftr-481	435	30	's	's	PART
ftr-481	435	31	purpose	purpose	NOUN
ftr-481	435	32	are	be	AUX
ftr-481	435	33	being	be	AUX
ftr-481	435	34	encapsulated	encapsulate	VERB
ftr-481	435	35	in	in	ADP
ftr-481	435	36	turning	turn	VERB
ftr-481	435	37	it	it	PRON
ftr-481	435	38	would	would	AUX
ftr-481	435	39	be	be	AUX
ftr-481	435	40	marked	mark	VERB
ftr-481	435	41	as	as	ADP
ftr-481	435	42	a	a	DET
ftr-481	435	43	revenue	revenue	NOUN
ftr-481	435	44	raising	raise	VERB
ftr-481	435	45	provision	provision	NOUN
ftr-481	435	46	(	(	PUNCT
ftr-481	435	47	which	which	PRON
ftr-481	435	48	could	could	AUX
ftr-481	435	49	,	,	PUNCT
ftr-481	435	50	ironically	ironically	ADV
ftr-481	435	51	,	,	PUNCT
ftr-481	435	52	have	have	AUX
ftr-481	435	53	been	be	AUX
ftr-481	435	54	used	use	VERB
ftr-481	435	55	to	to	PART
ftr-481	435	56	fund	fund	VERB
ftr-481	435	57	such	such	ADJ
ftr-481	435	58	things	thing	NOUN
ftr-481	435	59	as	as	ADP
ftr-481	435	60	overturning	overturn	VERB
ftr-481	435	61	soliman	soliman	NOUN
ftr-481	435	62	)	)	PUNCT
ftr-481	435	63	.	.	PUNCT
ftr-481	436	1	see	see	VERB
ftr-481	436	2	infra	infra	NOUN
ftr-481	436	3	notes	note	VERB
ftr-481	436	4	80	80	NUM
ftr-481	436	5	-	-	SYM
ftr-481	436	6	86	86	NUM
ftr-481	436	7	(	(	PUNCT
ftr-481	436	8	discussing	discuss	VERB
ftr-481	436	9	the	the	DET
ftr-481	436	10	albertson	albertson	NOUN
ftr-481	436	11	's	's	PART
ftr-481	436	12	decision	decision	NOUN
ftr-481	436	13	)	)	PUNCT
ftr-481	436	14	.	.	PUNCT
ftr-481	437	1	63	63	NUM
ftr-481	437	2	.	.	PUNCT
ftr-481	437	3	wall	wall	PROPN
ftr-481	437	4	st	st	PROPN
ftr-481	437	5	.	.	PROPN
ftr-481	437	6	j.	j.	PROPN
ftr-481	437	7	,	,	PUNCT
ftr-481	437	8	aug	aug	PROPN
ftr-481	437	9	.	.	PROPN
ftr-481	437	10	10	10	NUM
ftr-481	437	11	,	,	PUNCT
ftr-481	437	12	1994	1994	NUM
ftr-481	437	13	,	,	PUNCT
ftr-481	437	14	at	at	ADP
ftr-481	437	15	al	al	PROPN
ftr-481	437	16	.	.	PROPN
ftr-481	437	17	64	64	NUM
ftr-481	437	18	.	.	PUNCT
ftr-481	438	1	in	in	ADP
ftr-481	438	2	this	this	DET
ftr-481	438	3	vein	vein	NOUN
ftr-481	438	4	,	,	PUNCT
ftr-481	438	5	i	i	PRON
ftr-481	438	6	think	think	VERB
ftr-481	438	7	it	it	PRON
ftr-481	438	8	's	be	AUX
ftr-481	438	9	interesting	interesting	ADJ
ftr-481	438	10	to	to	PART
ftr-481	438	11	note	note	VERB
ftr-481	438	12	that	that	SCONJ
ftr-481	438	13	it	it	PRON
ftr-481	438	14	seems	seem	VERB
ftr-481	438	15	to	to	ADP
ftr-481	438	16	me	i	PRON
ftr-481	438	17	that	that	SCONJ
ftr-481	438	18	,	,	PUNCT
ftr-481	438	19	oddly	oddly	ADV
ftr-481	438	20	enough	enough	ADV
ftr-481	438	21	,	,	PUNCT
ftr-481	438	22	it	it	PRON
ftr-481	438	23	is	be	AUX
ftr-481	438	24	often	often	ADV
ftr-481	438	25	the	the	DET
ftr-481	438	26	tax	tax	NOUN
ftr-481	438	27	court	court	NOUN
ftr-481	438	28	-	-	PUNCT
ftr-481	438	29	the	the	DET
ftr-481	438	30	specialized	specialized	ADJ
ftr-481	438	31	court	court	NOUN
ftr-481	438	32	with	with	ADP
ftr-481	438	33	,	,	PUNCT
ftr-481	438	34	we	we	PRON
ftr-481	438	35	presume	presume	VERB
ftr-481	438	36	,	,	PUNCT
ftr-481	438	37	intimate	intimate	ADJ
ftr-481	438	38	knowledge	knowledge	NOUN
ftr-481	438	39	of	of	ADP
ftr-481	438	40	these	these	DET
ftr-481	438	41	matters	matter	NOUN
ftr-481	438	42	-	-	PUNCT
ftr-481	438	43	that	that	PRON
ftr-481	438	44	more	more	ADV
ftr-481	438	45	often	often	ADV
ftr-481	438	46	,	,	PUNCT
ftr-481	438	47	though	though	SCONJ
ftr-481	438	48	of	of	ADP
ftr-481	438	49	course	course	NOUN
ftr-481	438	50	not	not	PART
ftr-481	438	51	always	always	ADV
ftr-481	438	52	,	,	PUNCT
ftr-481	438	53	takes	take	VERB
ftr-481	438	54	the	the	DET
ftr-481	438	55	textual	textual	ADJ
ftr-481	438	56	approach	approach	NOUN
ftr-481	438	57	.	.	PUNCT
ftr-481	439	1	brown	brown	ADJ
ftr-481	439	2	group	group	NOUN
ftr-481	439	3	,	,	PUNCT
ftr-481	439	4	discussed	discuss	VERB
ftr-481	439	5	supra	supra	PROPN
ftr-481	439	6	notes	note	VERB
ftr-481	439	7	22	22	NUM
ftr-481	439	8	-	-	SYM
ftr-481	439	9	26	26	NUM
ftr-481	439	10	and	and	CCONJ
ftr-481	439	11	accompanying	accompany	VERB
ftr-481	439	12	text	text	NOUN
ftr-481	439	13	,	,	PUNCT
ftr-481	439	14	is	be	AUX
ftr-481	439	15	just	just	ADV
ftr-481	439	16	one	one	NUM
ftr-481	439	17	example	example	NOUN
ftr-481	439	18	.	.	PUNCT
ftr-481	440	1	the	the	DET
ftr-481	440	2	generalist	generalist	ADJ
ftr-481	440	3	judge	judge	NOUN
ftr-481	440	4	sometimes	sometimes	ADV
ftr-481	440	5	is	be	AUX
ftr-481	440	6	more	more	ADV
ftr-481	440	7	quick	quick	ADJ
ftr-481	440	8	to	to	PART
ftr-481	440	9	let	let	VERB
ftr-481	440	10	go	go	VERB
ftr-481	440	11	of	of	ADP
ftr-481	440	12	the	the	DET
ftr-481	440	13	literal	literal	ADJ
ftr-481	440	14	language	language	NOUN
ftr-481	440	15	.	.	PUNCT
ftr-481	441	1	65	65	NUM
ftr-481	441	2	.	.	PUNCT
ftr-481	442	1	see	see	VERB
ftr-481	442	2	supra	supra	PROPN
ftr-481	442	3	notes	note	VERB
ftr-481	442	4	9	9	NUM
ftr-481	442	5	-	-	SYM
ftr-481	442	6	11	11	NUM
ftr-481	442	7	and	and	CCONJ
ftr-481	442	8	accompanying	accompany	VERB
ftr-481	442	9	text	text	NOUN
ftr-481	442	10	.	.	PUNCT
ftr-481	443	1	[	[	X
ftr-481	443	2	vol	vol	NOUN
ftr-481	443	3	2:8	2:8	NUM
ftr-481	443	4	interpreting	interpreting	NOUN
ftr-481	443	5	tax	tax	NOUN
ftr-481	443	6	legislation	legislation	NOUN
ftr-481	443	7	:	:	PUNCT
ftr-481	443	8	the	the	DET
ftr-481	443	9	role	role	NOUN
ftr-481	443	10	of	of	ADP
ftr-481	443	11	purpose	purpose	NOUN
ftr-481	443	12	treasury	treasury	PROPN
ftr-481	443	13	regulations.66	regulations.66	VERB
ftr-481	443	14	one	one	PRON
ftr-481	443	15	ca	can	AUX
ftr-481	443	16	n't	not	PART
ftr-481	443	17	help	help	VERB
ftr-481	443	18	but	but	CCONJ
ftr-481	443	19	wonder	wonder	VERB
ftr-481	443	20	whether	whether	SCONJ
ftr-481	443	21	the	the	DET
ftr-481	443	22	perceived	perceive	VERB
ftr-481	443	23	need	need	NOUN
ftr-481	443	24	for	for	ADP
ftr-481	443	25	such	such	ADJ
ftr-481	443	26	regulations	regulation	NOUN
ftr-481	443	27	is	be	AUX
ftr-481	443	28	a	a	DET
ftr-481	443	29	direct	direct	ADJ
ftr-481	443	30	result	result	NOUN
ftr-481	443	31	of	of	ADP
ftr-481	443	32	the	the	DET
ftr-481	443	33	breakdown	breakdown	NOUN
ftr-481	443	34	in	in	ADP
ftr-481	443	35	consensus	consensus	NOUN
ftr-481	443	36	regarding	regard	VERB
ftr-481	443	37	how	how	SCONJ
ftr-481	443	38	we	we	PRON
ftr-481	443	39	should	should	AUX
ftr-481	443	40	approach	approach	VERB
ftr-481	443	41	statutory	statutory	ADJ
ftr-481	443	42	language	language	NOUN
ftr-481	443	43	and	and	CCONJ
ftr-481	443	44	the	the	DET
ftr-481	443	45	absence	absence	NOUN
ftr-481	443	46	of	of	ADP
ftr-481	443	47	language	language	NOUN
ftr-481	443	48	,	,	PUNCT
ftr-481	443	49	either	either	CCONJ
ftr-481	443	50	as	as	ADP
ftr-481	443	51	a	a	DET
ftr-481	443	52	practitioner	practitioner	NOUN
ftr-481	443	53	or	or	CCONJ
ftr-481	443	54	as	as	ADP
ftr-481	443	55	a	a	DET
ftr-481	443	56	judge	judge	NOUN
ftr-481	443	57	.	.	PUNCT
ftr-481	444	1	the	the	DET
ftr-481	444	2	presence	presence	NOUN
ftr-481	444	3	of	of	ADP
ftr-481	444	4	the	the	DET
ftr-481	444	5	regulation	regulation	NOUN
ftr-481	444	6	's	's	PART
ftr-481	444	7	statutory	statutory	ADJ
ftr-481	444	8	interpretation	interpretation	NOUN
ftr-481	444	9	directives	directive	NOUN
ftr-481	444	10	raises	raise	VERB
ftr-481	444	11	another	another	DET
ftr-481	444	12	practical	practical	ADJ
ftr-481	444	13	issue	issue	NOUN
ftr-481	444	14	in	in	ADP
ftr-481	444	15	my	my	PRON
ftr-481	444	16	mind	mind	NOUN
ftr-481	444	17	.	.	PUNCT
ftr-481	445	1	what	what	PRON
ftr-481	445	2	will	will	AUX
ftr-481	445	3	be	be	AUX
ftr-481	445	4	its	its	PRON
ftr-481	445	5	likely	likely	ADJ
ftr-481	445	6	effect	effect	NOUN
ftr-481	445	7	on	on	ADP
ftr-481	445	8	the	the	DET
ftr-481	445	9	resolution	resolution	NOUN
ftr-481	445	10	of	of	ADP
ftr-481	445	11	litigated	litigated	ADJ
ftr-481	445	12	cases	case	NOUN
ftr-481	445	13	?	?	PUNCT
ftr-481	446	1	more	more	ADV
ftr-481	446	2	specifically	specifically	ADV
ftr-481	446	3	,	,	PUNCT
ftr-481	446	4	some	some	PRON
ftr-481	446	5	have	have	AUX
ftr-481	446	6	taken	take	VERB
ftr-481	446	7	issue	issue	NOUN
ftr-481	446	8	with	with	ADP
ftr-481	446	9	the	the	DET
ftr-481	446	10	regulation	regulation	NOUN
ftr-481	446	11	by	by	ADP
ftr-481	446	12	arguing	argue	VERB
ftr-481	446	13	that	that	SCONJ
ftr-481	446	14	it	it	PRON
ftr-481	446	15	is	be	AUX
ftr-481	446	16	unnecessary	unnecessary	ADJ
ftr-481	446	17	because	because	SCONJ
ftr-481	446	18	the	the	DET
ftr-481	446	19	government	government	NOUN
ftr-481	446	20	can	can	AUX
ftr-481	446	21	always	always	ADV
ftr-481	446	22	invoke	invoke	VERB
ftr-481	446	23	purpose	purpose	NOUN
ftr-481	446	24	or	or	CCONJ
ftr-481	446	25	the	the	DET
ftr-481	446	26	substance	substance	NOUN
ftr-481	446	27	-	-	PUNCT
ftr-481	446	28	over	over	ADP
ftr-481	446	29	-	-	PUNCT
ftr-481	446	30	form	form	NOUN
ftr-481	446	31	doctrine	doctrine	NOUN
ftr-481	446	32	without	without	ADP
ftr-481	446	33	the	the	DET
ftr-481	446	34	regulation	regulation	NOUN
ftr-481	446	35	.	.	PUNCT
ftr-481	447	1	it	it	PRON
ftr-481	447	2	is	be	AUX
ftr-481	447	3	a	a	DET
ftr-481	447	4	litigating	litigating	NOUN
ftr-481	447	5	strategy	strategy	NOUN
ftr-481	447	6	with	with	ADP
ftr-481	447	7	a	a	DET
ftr-481	447	8	long	long	ADJ
ftr-481	447	9	history	history	NOUN
ftr-481	447	10	.	.	PUNCT
ftr-481	448	1	professor	professor	NOUN
ftr-481	448	2	bankman	bankman	NOUN
ftr-481	448	3	has	have	AUX
ftr-481	448	4	responded	respond	VERB
ftr-481	448	5	by	by	ADP
ftr-481	448	6	stating	state	VERB
ftr-481	448	7	that	that	SCONJ
ftr-481	448	8	redundancy	redundancy	NOUN
ftr-481	448	9	does	do	AUX
ftr-481	448	10	n't	not	PART
ftr-481	448	11	seem	seem	VERB
ftr-481	448	12	a	a	DET
ftr-481	448	13	significant	significant	ADJ
ftr-481	448	14	harm	harm	NOUN
ftr-481	448	15	and	and	CCONJ
ftr-481	448	16	,	,	PUNCT
ftr-481	448	17	more	more	ADV
ftr-481	448	18	important	important	ADJ
ftr-481	448	19	,	,	PUNCT
ftr-481	448	20	the	the	DET
ftr-481	448	21	regulation	regulation	NOUN
ftr-481	448	22	sends	send	VERB
ftr-481	448	23	an	an	DET
ftr-481	448	24	important	important	ADJ
ftr-481	448	25	message	message	NOUN
ftr-481	448	26	by	by	ADP
ftr-481	448	27	"	"	PUNCT
ftr-481	448	28	signal[ing	signal[e	VERB
ftr-481	448	29	]	]	PUNCT
ftr-481	448	30	the	the	DET
ftr-481	448	31	legal	legal	ADJ
ftr-481	448	32	community	community	NOUN
ftr-481	448	33	the	the	DET
ftr-481	448	34	treasury	treasury	NOUN
ftr-481	448	35	's	's	PART
ftr-481	448	36	clear	clear	ADJ
ftr-481	448	37	intent	intent	NOUN
ftr-481	448	38	to	to	PART
ftr-481	448	39	go	go	VERB
ftr-481	448	40	after	after	ADP
ftr-481	448	41	a	a	DET
ftr-481	448	42	class	class	NOUN
ftr-481	448	43	of	of	ADP
ftr-481	448	44	abusive	abusive	ADJ
ftr-481	448	45	transactions	transaction	NOUN
ftr-481	448	46	in	in	ADP
ftr-481	448	47	subchapter	subchapter	NOUN
ftr-481	448	48	k.	k.	PROPN
ftr-481	448	49	"'67	"'67	PROPN
ftr-481	449	1	the	the	DET
ftr-481	449	2	regulation	regulation	NOUN
ftr-481	449	3	thus	thus	ADV
ftr-481	449	4	has	have	VERB
ftr-481	449	5	,	,	PUNCT
ftr-481	449	6	in	in	ADP
ftr-481	449	7	his	his	PRON
ftr-481	449	8	view	view	NOUN
ftr-481	449	9	,	,	PUNCT
ftr-481	449	10	"	"	PUNCT
ftr-481	449	11	a	a	DET
ftr-481	449	12	valuable	valuable	ADJ
ftr-481	449	13	in	in	ADP
ftr-481	449	14	terrorem	terrorem	ADJ
ftr-481	449	15	effect	effect	NOUN
ftr-481	449	16	in	in	ADP
ftr-481	449	17	deterring	deter	VERB
ftr-481	449	18	the	the	DET
ftr-481	449	19	most	most	ADV
ftr-481	449	20	aggressive	aggressive	ADJ
ftr-481	449	21	behavior	behavior	NOUN
ftr-481	449	22	of	of	ADP
ftr-481	449	23	the	the	DET
ftr-481	449	24	private	private	ADJ
ftr-481	449	25	tax	tax	NOUN
ftr-481	449	26	bar	bar	NOUN
ftr-481	449	27	.	.	PUNCT
ftr-481	450	1	"6	"6	NOUN
ftr-481	450	2	i	i	PRON
ftr-481	450	3	believe	believe	VERB
ftr-481	450	4	the	the	DET
ftr-481	450	5	regulation	regulation	NOUN
ftr-481	450	6	has	have	VERB
ftr-481	450	7	that	that	DET
ftr-481	450	8	salutary	salutary	ADJ
ftr-481	450	9	effect	effect	NOUN
ftr-481	450	10	,	,	PUNCT
ftr-481	450	11	but	but	CCONJ
ftr-481	450	12	i	i	PRON
ftr-481	450	13	wonder	wonder	VERB
ftr-481	450	14	whether	whether	SCONJ
ftr-481	450	15	it	it	PRON
ftr-481	450	16	also	also	ADV
ftr-481	450	17	gives	give	VERB
ftr-481	450	18	more	more	ADJ
ftr-481	450	19	force	force	NOUN
ftr-481	450	20	to	to	ADP
ftr-481	450	21	the	the	DET
ftr-481	450	22	argument	argument	NOUN
ftr-481	450	23	made	make	VERB
ftr-481	450	24	under	under	ADP
ftr-481	450	25	it	it	PRON
ftr-481	450	26	because	because	SCONJ
ftr-481	450	27	of	of	ADP
ftr-481	450	28	the	the	DET
ftr-481	450	29	deference	deference	NOUN
ftr-481	450	30	courts	court	NOUN
ftr-481	450	31	give	give	VERB
ftr-481	450	32	to	to	ADP
ftr-481	450	33	valid	valid	ADJ
ftr-481	450	34	regulations.69	regulations.69	NOUN
ftr-481	450	35	in	in	ADP
ftr-481	450	36	other	other	ADJ
ftr-481	450	37	words	word	NOUN
ftr-481	450	38	,	,	PUNCT
ftr-481	450	39	would	would	AUX
ftr-481	450	40	the	the	DET
ftr-481	450	41	service	service	NOUN
ftr-481	450	42	's	's	PART
ftr-481	450	43	litigating	litigating	NOUN
ftr-481	450	44	position	position	NOUN
ftr-481	450	45	in	in	ADP
ftr-481	450	46	cases	case	NOUN
ftr-481	450	47	like	like	ADP
ftr-481	450	48	brown	brown	ADJ
ftr-481	450	49	group	group	NOUN
ftr-481	450	50	have	have	AUX
ftr-481	450	51	been	be	AUX
ftr-481	450	52	strengthened	strengthen	VERB
ftr-481	450	53	by	by	ADP
ftr-481	450	54	encapsulating	encapsulate	VERB
ftr-481	450	55	its	its	PRON
ftr-481	450	56	litigating	litigating	NOUN
ftr-481	450	57	strategies	strategy	NOUN
ftr-481	450	58	in	in	ADP
ftr-481	450	59	a	a	DET
ftr-481	450	60	regulation	regulation	NOUN
ftr-481	450	61	?	?	PUNCT
ftr-481	451	1	should	should	AUX
ftr-481	451	2	it	it	PRON
ftr-481	451	3	?	?	PUNCT
ftr-481	452	1	should	should	AUX
ftr-481	452	2	the	the	DET
ftr-481	452	3	government	government	NOUN
ftr-481	452	4	get	get	VERB
ftr-481	452	5	a	a	DET
ftr-481	452	6	leg	leg	NOUN
ftr-481	452	7	up	up	ADP
ftr-481	452	8	in	in	ADP
ftr-481	452	9	litigation	litigation	NOUN
ftr-481	452	10	by	by	ADP
ftr-481	452	11	instructing	instruct	VERB
ftr-481	452	12	a	a	DET
ftr-481	452	13	judge	judge	NOUN
ftr-481	452	14	through	through	ADP
ftr-481	452	15	regulations	regulation	NOUN
ftr-481	452	16	that	that	SCONJ
ftr-481	452	17	the	the	DET
ftr-481	452	18	literal	literal	ADJ
ftr-481	452	19	words	word	NOUN
ftr-481	452	20	of	of	ADP
ftr-481	452	21	the	the	DET
ftr-481	452	22	statute	statute	NOUN
ftr-481	452	23	should	should	AUX
ftr-481	452	24	be	be	AUX
ftr-481	452	25	ignored	ignore	VERB
ftr-481	452	26	in	in	ADP
ftr-481	452	27	favor	favor	NOUN
ftr-481	452	28	of	of	ADP
ftr-481	452	29	the	the	DET
ftr-481	452	30	government	government	NOUN
ftr-481	452	31	's	's	PART
ftr-481	452	32	view	view	NOUN
ftr-481	452	33	of	of	ADP
ftr-481	452	34	the	the	DET
ftr-481	452	35	transaction	transaction	NOUN
ftr-481	452	36	?	?	PUNCT
ftr-481	453	1	how	how	SCONJ
ftr-481	453	2	might	might	AUX
ftr-481	453	3	a	a	DET
ftr-481	453	4	judge	judge	NOUN
ftr-481	453	5	approach	approach	VERB
ftr-481	453	6	the	the	DET
ftr-481	453	7	claim	claim	NOUN
ftr-481	453	8	?	?	PUNCT
ftr-481	454	1	b.	b.	VERB
ftr-481	455	1	the	the	DET
ftr-481	455	2	importance	importance	NOUN
ftr-481	455	3	of	of	ADP
ftr-481	455	4	rhetoric	rhetoric	NOUN
ftr-481	455	5	in	in	ADP
ftr-481	455	6	this	this	DET
ftr-481	455	7	final	final	ADJ
ftr-481	455	8	section	section	NOUN
ftr-481	455	9	,	,	PUNCT
ftr-481	455	10	i	i	PRON
ftr-481	455	11	return	return	VERB
ftr-481	455	12	to	to	ADP
ftr-481	455	13	the	the	DET
ftr-481	455	14	topic	topic	NOUN
ftr-481	455	15	discussed	discuss	VERB
ftr-481	455	16	in	in	ADP
ftr-481	455	17	the	the	DET
ftr-481	455	18	introductory	introductory	ADJ
ftr-481	455	19	section	section	NOUN
ftr-481	455	20	of	of	ADP
ftr-481	455	21	part	part	NOUN
ftr-481	455	22	1	1	NUM
ftr-481	455	23	-	-	PUNCT
ftr-481	455	24	what	what	PRON
ftr-481	455	25	is	be	AUX
ftr-481	455	26	statutory	statutory	ADJ
ftr-481	455	27	purpose?-and	purpose?-and	PROPN
ftr-481	455	28	add	add	VERB
ftr-481	455	29	a	a	DET
ftr-481	455	30	cautionary	cautionary	ADJ
ftr-481	455	31	note	note	NOUN
ftr-481	455	32	about	about	ADP
ftr-481	455	33	proper	proper	ADJ
ftr-481	455	34	use	use	NOUN
ftr-481	455	35	of	of	ADP
ftr-481	455	36	the	the	DET
ftr-481	455	37	term	term	NOUN
ftr-481	455	38	"	"	PUNCT
ftr-481	455	39	purpose	purpose	NOUN
ftr-481	455	40	"	"	PUNCT
ftr-481	455	41	in	in	ADP
ftr-481	455	42	light	light	NOUN
ftr-481	455	43	of	of	ADP
ftr-481	455	44	the	the	DET
ftr-481	455	45	examples	example	NOUN
ftr-481	455	46	discussed	discuss	VERB
ftr-481	455	47	in	in	ADP
ftr-481	455	48	part	part	PROPN
ftr-481	455	49	ii	ii	PROPN
ftr-481	455	50	.	.	PROPN
ftr-481	456	1	66	66	NUM
ftr-481	456	2	.	.	PUNCT
ftr-481	457	1	see	see	VERB
ftr-481	457	2	hal	hal	PROPN
ftr-481	457	3	gann	gann	PROPN
ftr-481	457	4	&	&	CCONJ
ftr-481	457	5	roy	roy	PROPN
ftr-481	457	6	strowd	strowd	PROPN
ftr-481	457	7	,	,	PUNCT
ftr-481	457	8	the	the	DET
ftr-481	457	9	recent	recent	ADJ
ftr-481	457	10	evolution	evolution	NOUN
ftr-481	457	11	of	of	ADP
ftr-481	457	12	antiabuse	antiabuse	ADJ
ftr-481	457	13	rules	rule	NOUN
ftr-481	457	14	,	,	PUNCT
ftr-481	457	15	66	66	NUM
ftr-481	457	16	tax	tax	NOUN
ftr-481	457	17	notes	note	NOUN
ftr-481	457	18	1189	1189	NUM
ftr-481	457	19	(	(	PUNCT
ftr-481	457	20	feb	feb	PROPN
ftr-481	457	21	.	.	PROPN
ftr-481	457	22	20	20	NUM
ftr-481	457	23	,	,	PUNCT
ftr-481	457	24	1995	1995	NUM
ftr-481	457	25	)	)	PUNCT
ftr-481	457	26	(	(	PUNCT
ftr-481	457	27	recounting	recount	VERB
ftr-481	457	28	the	the	DET
ftr-481	457	29	growing	grow	VERB
ftr-481	457	30	tendency	tendency	NOUN
ftr-481	457	31	of	of	ADP
ftr-481	457	32	the	the	DET
ftr-481	457	33	treasury	treasury	NOUN
ftr-481	457	34	to	to	PART
ftr-481	457	35	issue	issue	VERB
ftr-481	457	36	regulations	regulation	NOUN
ftr-481	457	37	that	that	PRON
ftr-481	457	38	provide	provide	VERB
ftr-481	457	39	that	that	SCONJ
ftr-481	457	40	the	the	DET
ftr-481	457	41	literal	literal	ADJ
ftr-481	457	42	language	language	NOUN
ftr-481	457	43	of	of	ADP
ftr-481	457	44	the	the	DET
ftr-481	457	45	code	code	NOUN
ftr-481	457	46	or	or	CCONJ
ftr-481	457	47	regulations	regulation	NOUN
ftr-481	457	48	should	should	AUX
ftr-481	457	49	be	be	AUX
ftr-481	457	50	ignored	ignore	VERB
ftr-481	457	51	if	if	SCONJ
ftr-481	457	52	necessary	necessary	ADJ
ftr-481	457	53	to	to	PART
ftr-481	457	54	effectuate	effectuate	VERB
ftr-481	457	55	the	the	DET
ftr-481	457	56	statute	statute	NOUN
ftr-481	457	57	's	's	PART
ftr-481	457	58	or	or	CCONJ
ftr-481	457	59	regulation	regulation	NOUN
ftr-481	457	60	's	's	PART
ftr-481	457	61	purpose	purpose	NOUN
ftr-481	457	62	)	)	PUNCT
ftr-481	457	63	.	.	PUNCT
ftr-481	458	1	67	67	NUM
ftr-481	458	2	.	.	PUNCT
ftr-481	459	1	bankman	bankman	NOUN
ftr-481	459	2	,	,	PUNCT
ftr-481	459	3	supra	supra	PROPN
ftr-481	459	4	note	note	NOUN
ftr-481	459	5	60	60	NUM
ftr-481	459	6	,	,	PUNCT
ftr-481	459	7	at	at	ADP
ftr-481	459	8	271	271	NUM
ftr-481	459	9	.	.	PUNCT
ftr-481	460	1	68	68	NUM
ftr-481	460	2	.	.	PUNCT
ftr-481	461	1	i	i	PRON
ftr-481	461	2	d.	d.	PROPN
ftr-481	461	3	at	at	ADP
ftr-481	461	4	272	272	NUM
ftr-481	461	5	.	.	PUNCT
ftr-481	462	1	69	69	NUM
ftr-481	462	2	.	.	PUNCT
ftr-481	463	1	see	see	VERB
ftr-481	463	2	chevron	chevron	PROPN
ftr-481	463	3	u.s.a	u.s.a	PROPN
ftr-481	463	4	.	.	PROPN
ftr-481	463	5	,	,	PUNCT
ftr-481	463	6	inc	inc	PROPN
ftr-481	463	7	.	.	PROPN
ftr-481	463	8	v.	v.	ADP
ftr-481	463	9	natural	natural	ADJ
ftr-481	463	10	resources	resource	NOUN
ftr-481	463	11	defense	defense	PROPN
ftr-481	463	12	council	council	PROPN
ftr-481	463	13	.	.	PUNCT
ftr-481	464	1	inc	inc	PROPN
ftr-481	465	1	.	.	PROPN
ftr-481	465	2	,	,	PUNCT
ftr-481	465	3	467	467	NUM
ftr-481	465	4	u.s	u.s	PROPN
ftr-481	465	5	.	.	PROPN
ftr-481	465	6	837	837	NUM
ftr-481	465	7	(	(	PUNCT
ftr-481	465	8	1984	1984	NUM
ftr-481	465	9	)	)	PUNCT
ftr-481	465	10	(	(	PUNCT
ftr-481	465	11	holding	hold	VERB
ftr-481	465	12	that	that	SCONJ
ftr-481	465	13	if	if	SCONJ
ftr-481	465	14	congress	congress	PROPN
ftr-481	465	15	did	do	AUX
ftr-481	465	16	not	not	PART
ftr-481	465	17	address	address	VERB
ftr-481	465	18	the	the	DET
ftr-481	465	19	precise	precise	ADJ
ftr-481	465	20	question	question	NOUN
ftr-481	465	21	at	at	ADP
ftr-481	465	22	issue	issue	NOUN
ftr-481	465	23	,	,	PUNCT
ftr-481	465	24	the	the	DET
ftr-481	465	25	agency	agency	NOUN
ftr-481	465	26	's	's	PART
ftr-481	465	27	construction	construction	NOUN
ftr-481	465	28	of	of	ADP
ftr-481	465	29	the	the	DET
ftr-481	465	30	statute	statute	NOUN
ftr-481	465	31	should	should	AUX
ftr-481	465	32	be	be	AUX
ftr-481	465	33	accepted	accept	VERB
ftr-481	465	34	so	so	ADV
ftr-481	465	35	long	long	ADV
ftr-481	465	36	as	as	ADP
ftr-481	465	37	"	"	PUNCT
ftr-481	465	38	permissible	permissible	ADJ
ftr-481	465	39	,	,	PUNCT
ftr-481	465	40	"	"	PUNCT
ftr-481	465	41	even	even	ADV
ftr-481	465	42	if	if	SCONJ
ftr-481	465	43	a	a	DET
ftr-481	465	44	court	court	NOUN
ftr-481	465	45	would	would	AUX
ftr-481	465	46	have	have	AUX
ftr-481	465	47	construed	construe	VERB
ftr-481	465	48	the	the	DET
ftr-481	465	49	statute	statute	NOUN
ftr-481	465	50	differently	differently	ADV
ftr-481	465	51	)	)	PUNCT
ftr-481	465	52	.	.	PUNCT
ftr-481	466	1	19951	19951	NUM
ftr-481	466	2	florida	florida	PROPN
ftr-481	466	3	tax	tax	NOUN
ftr-481	466	4	review	review	NOUN
ftr-481	466	5	i	i	PRON
ftr-481	466	6	have	have	AUX
ftr-481	466	7	thus	thus	ADV
ftr-481	466	8	far	far	ADV
ftr-481	466	9	outlined	outline	VERB
ftr-481	466	10	my	my	PRON
ftr-481	466	11	views	view	NOUN
ftr-481	466	12	in	in	ADP
ftr-481	466	13	several	several	ADJ
ftr-481	466	14	discrete	discrete	ADJ
ftr-481	466	15	situations	situation	NOUN
ftr-481	466	16	regarding	regard	VERB
ftr-481	466	17	how	how	SCONJ
ftr-481	466	18	statutory	statutory	ADJ
ftr-481	466	19	purpose	purpose	NOUN
ftr-481	466	20	ought	ought	AUX
ftr-481	466	21	to	to	PART
ftr-481	466	22	inform	inform	VERB
ftr-481	466	23	statutory	statutory	ADJ
ftr-481	466	24	interpretation	interpretation	NOUN
ftr-481	466	25	in	in	ADP
ftr-481	466	26	the	the	DET
ftr-481	466	27	realm	realm	NOUN
ftr-481	466	28	of	of	ADP
ftr-481	466	29	tax	tax	NOUN
ftr-481	466	30	,	,	PUNCT
ftr-481	466	31	with	with	ADP
ftr-481	466	32	an	an	DET
ftr-481	466	33	eye	eye	NOUN
ftr-481	466	34	toward	toward	ADP
ftr-481	466	35	institutional	institutional	ADJ
ftr-481	466	36	consequences	consequence	NOUN
ftr-481	466	37	.	.	PUNCT
ftr-481	467	1	i	i	PRON
ftr-481	467	2	have	have	AUX
ftr-481	467	3	advocated	advocate	VERB
ftr-481	467	4	a	a	DET
ftr-481	467	5	literal	literal	ADJ
ftr-481	467	6	approach	approach	NOUN
ftr-481	467	7	in	in	ADP
ftr-481	467	8	some	some	DET
ftr-481	467	9	situations	situation	NOUN
ftr-481	467	10	,	,	PUNCT
ftr-481	467	11	but	but	CCONJ
ftr-481	467	12	in	in	ADP
ftr-481	467	13	others	other	NOUN
ftr-481	467	14	,	,	PUNCT
ftr-481	467	15	i	i	PRON
ftr-481	467	16	believe	believe	VERB
ftr-481	467	17	it	it	PRON
ftr-481	467	18	is	be	AUX
ftr-481	467	19	defensible	defensible	ADJ
ftr-481	467	20	to	to	PART
ftr-481	467	21	depart	depart	VERB
ftr-481	467	22	from	from	ADP
ftr-481	467	23	the	the	DET
ftr-481	467	24	literal	literal	ADJ
ftr-481	467	25	terms	term	NOUN
ftr-481	467	26	of	of	ADP
ftr-481	467	27	the	the	DET
ftr-481	467	28	statute	statute	NOUN
ftr-481	467	29	to	to	PART
ftr-481	467	30	give	give	VERB
ftr-481	467	31	effect	effect	NOUN
ftr-481	467	32	to	to	ADP
ftr-481	467	33	the	the	DET
ftr-481	467	34	statute	statute	NOUN
ftr-481	467	35	's	's	PART
ftr-481	467	36	larger	large	ADJ
ftr-481	467	37	structure	structure	NOUN
ftr-481	467	38	.	.	PUNCT
ftr-481	468	1	i	i	PRON
ftr-481	468	2	have	have	AUX
ftr-481	468	3	,	,	PUNCT
ftr-481	468	4	however	however	ADV
ftr-481	468	5	,	,	PUNCT
ftr-481	468	6	been	be	AUX
ftr-481	468	7	careful	careful	ADJ
ftr-481	468	8	not	not	PART
ftr-481	468	9	to	to	PART
ftr-481	468	10	invoke	invoke	VERB
ftr-481	468	11	congress	congress	PROPN
ftr-481	468	12	's	's	PART
ftr-481	468	13	intent	intent	NOUN
ftr-481	468	14	or	or	CCONJ
ftr-481	468	15	ultimate	ultimate	ADJ
ftr-481	468	16	purpose	purpose	NOUN
ftr-481	468	17	in	in	ADP
ftr-481	468	18	enacting	enact	VERB
ftr-481	468	19	the	the	DET
ftr-481	468	20	statute	statute	NOUN
ftr-481	468	21	,	,	PUNCT
ftr-481	468	22	which	which	PRON
ftr-481	468	23	is	be	AUX
ftr-481	468	24	an	an	DET
ftr-481	468	25	approach	approach	NOUN
ftr-481	468	26	often	often	ADV
ftr-481	468	27	perceived	perceive	VERB
ftr-481	468	28	as	as	SCONJ
ftr-481	468	29	located	locate	VERB
ftr-481	468	30	at	at	ADP
ftr-481	468	31	the	the	DET
ftr-481	468	32	opposite	opposite	ADJ
ftr-481	468	33	end	end	NOUN
ftr-481	468	34	of	of	ADP
ftr-481	468	35	the	the	DET
ftr-481	468	36	spectrum	spectrum	NOUN
ftr-481	468	37	from	from	ADP
ftr-481	468	38	literalism	literalism	NOUN
ftr-481	468	39	.	.	PUNCT
ftr-481	469	1	i	i	PRON
ftr-481	469	2	have	have	AUX
ftr-481	469	3	done	do	VERB
ftr-481	469	4	so	so	ADV
ftr-481	469	5	for	for	ADP
ftr-481	469	6	much	much	ADJ
ftr-481	469	7	the	the	DET
ftr-481	469	8	same	same	ADJ
ftr-481	469	9	reason	reason	NOUN
ftr-481	469	10	that	that	PRON
ftr-481	469	11	professor	professor	NOUN
ftr-481	469	12	summers	summer	NOUN
ftr-481	469	13	and	and	CCONJ
ftr-481	469	14	his	his	PRON
ftr-481	469	15	colleague	colleague	NOUN
ftr-481	469	16	geoffrey	geoffrey	PROPN
ftr-481	469	17	marshall	marshall	PROPN
ftr-481	469	18	reject	reject	PROPN
ftr-481	469	19	appeals	appeal	NOUN
ftr-481	469	20	to	to	ADP
ftr-481	469	21	a	a	DET
ftr-481	469	22	statute	statute	NOUN
ftr-481	469	23	's	's	PART
ftr-481	469	24	ultimate	ultimate	ADJ
ftr-481	469	25	purpose.7	purpose.7	PROPN
ftr-481	469	26	°	°	ADP
ftr-481	469	27	summers	summer	NOUN
ftr-481	469	28	and	and	CCONJ
ftr-481	469	29	marshall	marshall	PROPN
ftr-481	469	30	argue	argue	VERB
ftr-481	469	31	that	that	SCONJ
ftr-481	469	32	formal	formal	ADJ
ftr-481	469	33	values	value	NOUN
ftr-481	469	34	require	require	VERB
ftr-481	469	35	statutory	statutory	ADJ
ftr-481	469	36	interpretation	interpretation	NOUN
ftr-481	469	37	to	to	PART
ftr-481	469	38	be	be	AUX
ftr-481	469	39	rooted	root	VERB
ftr-481	469	40	primarily	primarily	ADV
ftr-481	469	41	in	in	ADP
ftr-481	469	42	the	the	DET
ftr-481	469	43	ordinary	ordinary	ADJ
ftr-481	469	44	and	and	CCONJ
ftr-481	469	45	technical	technical	ADJ
ftr-481	469	46	language	language	NOUN
ftr-481	469	47	of	of	ADP
ftr-481	469	48	the	the	DET
ftr-481	469	49	statute	statute	NOUN
ftr-481	469	50	.	.	PUNCT
ftr-481	470	1	they	they	PRON
ftr-481	470	2	argue	argue	VERB
ftr-481	470	3	that	that	SCONJ
ftr-481	470	4	appeals	appeal	NOUN
ftr-481	470	5	to	to	ADP
ftr-481	470	6	a	a	DET
ftr-481	470	7	statute	statute	NOUN
ftr-481	470	8	's	's	PART
ftr-481	470	9	ultimate	ultimate	ADJ
ftr-481	470	10	purpose	purpose	NOUN
ftr-481	470	11	(	(	PUNCT
ftr-481	470	12	which	which	PRON
ftr-481	470	13	they	they	PRON
ftr-481	470	14	distinguish	distinguish	VERB
ftr-481	470	15	from	from	ADP
ftr-481	470	16	the	the	DET
ftr-481	470	17	statute	statute	NOUN
ftr-481	470	18	's	's	PART
ftr-481	470	19	"	"	PUNCT
ftr-481	470	20	immediate	immediate	ADJ
ftr-481	470	21	purpose	purpose	NOUN
ftr-481	470	22	"	"	PUNCT
ftr-481	470	23	71	71	NUM
ftr-481	470	24	)	)	PUNCT
ftr-481	470	25	undermine	undermine	VERB
ftr-481	470	26	formal	formal	ADJ
ftr-481	470	27	values	value	NOUN
ftr-481	470	28	,	,	PUNCT
ftr-481	470	29	such	such	ADJ
ftr-481	470	30	as	as	ADP
ftr-481	470	31	predictability	predictability	NOUN
ftr-481	470	32	,	,	PUNCT
ftr-481	470	33	dispute	dispute	NOUN
ftr-481	470	34	avoidance	avoidance	NOUN
ftr-481	470	35	,	,	PUNCT
ftr-481	470	36	and	and	CCONJ
ftr-481	470	37	like	like	ADP
ftr-481	470	38	cases	case	NOUN
ftr-481	470	39	being	be	AUX
ftr-481	470	40	treated	treat	VERB
ftr-481	470	41	alike	alike	ADV
ftr-481	470	42	.	.	PUNCT
ftr-481	471	1	they	they	PRON
ftr-481	471	2	also	also	ADV
ftr-481	471	3	believe	believe	VERB
ftr-481	471	4	that	that	SCONJ
ftr-481	471	5	interpretation	interpretation	NOUN
ftr-481	471	6	based	base	VERB
ftr-481	471	7	on	on	ADP
ftr-481	471	8	ultimate	ultimate	ADJ
ftr-481	471	9	purpose	purpose	NOUN
ftr-481	471	10	does	do	VERB
ftr-481	471	11	nothing	nothing	PRON
ftr-481	471	12	to	to	PART
ftr-481	471	13	curb	curb	VERB
ftr-481	471	14	strong	strong	ADJ
ftr-481	471	15	-	-	PUNCT
ftr-481	471	16	willed	willed	ADJ
ftr-481	471	17	judges	judge	NOUN
ftr-481	471	18	from	from	ADP
ftr-481	471	19	implementing	implement	VERB
ftr-481	471	20	what	what	PRON
ftr-481	471	21	they	they	PRON
ftr-481	471	22	see	see	VERB
ftr-481	471	23	as	as	ADP
ftr-481	471	24	the	the	DET
ftr-481	471	25	correct	correct	ADJ
ftr-481	471	26	policy	policy	NOUN
ftr-481	471	27	for	for	ADP
ftr-481	471	28	the	the	DET
ftr-481	471	29	country.72	country.72	NOUN
ftr-481	471	30	the	the	DET
ftr-481	471	31	argument	argument	NOUN
ftr-481	471	32	from	from	ADP
ftr-481	471	33	ordinary	ordinary	ADJ
ftr-481	471	34	or	or	CCONJ
ftr-481	471	35	technical	technical	ADJ
ftr-481	471	36	meaning	meaning	NOUN
ftr-481	471	37	is	be	AUX
ftr-481	471	38	much	much	ADV
ftr-481	471	39	broader	broad	ADJ
ftr-481	471	40	than	than	SCONJ
ftr-481	471	41	some	some	PRON
ftr-481	471	42	might	might	AUX
ftr-481	471	43	think	think	VERB
ftr-481	471	44	.	.	PUNCT
ftr-481	472	1	according	accord	VERB
ftr-481	472	2	to	to	ADP
ftr-481	472	3	summers	summer	NOUN
ftr-481	472	4	and	and	CCONJ
ftr-481	472	5	marshall	marshall	PROPN
ftr-481	472	6	,	,	PUNCT
ftr-481	472	7	ordinary	ordinary	ADJ
ftr-481	472	8	or	or	CCONJ
ftr-481	472	9	technical	technical	ADJ
ftr-481	472	10	meaning	meaning	NOUN
ftr-481	472	11	is	be	AUX
ftr-481	472	12	different	different	ADJ
ftr-481	472	13	from	from	ADP
ftr-481	472	14	"	"	PUNCT
ftr-481	472	15	plain	plain	ADJ
ftr-481	472	16	"	"	PUNCT
ftr-481	472	17	or	or	CCONJ
ftr-481	472	18	"	"	PUNCT
ftr-481	472	19	clear	clear	ADJ
ftr-481	472	20	"	"	PUNCT
ftr-481	472	21	meaning	meaning	NOUN
ftr-481	472	22	,	,	PUNCT
ftr-481	472	23	as	as	SCONJ
ftr-481	472	24	those	those	DET
ftr-481	472	25	terms	term	NOUN
ftr-481	472	26	are	be	AUX
ftr-481	472	27	often	often	ADV
ftr-481	472	28	used	use	VERB
ftr-481	472	29	by	by	ADP
ftr-481	472	30	judges	judge	NOUN
ftr-481	472	31	.	.	PUNCT
ftr-481	473	1	it	it	PRON
ftr-481	473	2	covers	cover	VERB
ftr-481	473	3	"	"	PUNCT
ftr-481	473	4	technical	technical	ADJ
ftr-481	473	5	meaning	meaning	NOUN
ftr-481	473	6	,	,	PUNCT
ftr-481	473	7	"	"	PUNCT
ftr-481	473	8	"	"	PUNCT
ftr-481	473	9	special	special	ADJ
ftr-481	473	10	meaning	meaning	NOUN
ftr-481	473	11	,	,	PUNCT
ftr-481	473	12	"	"	PUNCT
ftr-481	473	13	"	"	PUNCT
ftr-481	473	14	harmonization	harmonization	NOUN
ftr-481	473	15	"	"	PUNCT
ftr-481	473	16	of	of	ADP
ftr-481	473	17	statutory	statutory	ADJ
ftr-481	473	18	language	language	NOUN
ftr-481	473	19	,	,	PUNCT
ftr-481	473	20	and	and	CCONJ
ftr-481	473	21	a	a	DET
ftr-481	473	22	consciousness	consciousness	NOUN
ftr-481	473	23	that	that	SCONJ
ftr-481	473	24	the	the	DET
ftr-481	473	25	language	language	NOUN
ftr-481	473	26	user	user	NOUN
ftr-481	473	27	is	be	AUX
ftr-481	473	28	an	an	DET
ftr-481	473	29	educated	educate	VERB
ftr-481	473	30	user	user	NOUN
ftr-481	473	31	with	with	ADP
ftr-481	473	32	a	a	DET
ftr-481	473	33	background	background	NOUN
ftr-481	473	34	of	of	ADP
ftr-481	473	35	general	general	ADJ
ftr-481	473	36	knowledge	knowledge	NOUN
ftr-481	473	37	,	,	PUNCT
ftr-481	473	38	and	and	CCONJ
ftr-481	473	39	sometimes	sometimes	ADV
ftr-481	473	40	special	special	ADJ
ftr-481	473	41	knowledge	knowledge	NOUN
ftr-481	473	42	,	,	PUNCT
ftr-481	473	43	who	who	PRON
ftr-481	473	44	has	have	AUX
ftr-481	473	45	used	use	VERB
ftr-481	473	46	language	language	NOUN
ftr-481	473	47	every	every	DET
ftr-481	473	48	day	day	NOUN
ftr-481	473	49	with	with	ADP
ftr-481	473	50	little	little	ADJ
ftr-481	473	51	70	70	NUM
ftr-481	473	52	.	.	PUNCT
ftr-481	474	1	see	see	VERB
ftr-481	474	2	generally	generally	ADV
ftr-481	474	3	robert	robert	PROPN
ftr-481	474	4	s.	s.	PROPN
ftr-481	474	5	summers	summers	PROPN
ftr-481	474	6	&	&	CCONJ
ftr-481	474	7	geoffrey	geoffrey	PROPN
ftr-481	474	8	marshall	marshall	PROPN
ftr-481	474	9	,	,	PUNCT
ftr-481	474	10	the	the	DET
ftr-481	474	11	argument	argument	NOUN
ftr-481	474	12	from	from	ADP
ftr-481	474	13	ordinary	ordinary	ADJ
ftr-481	474	14	meaning	meaning	NOUN
ftr-481	474	15	in	in	ADP
ftr-481	474	16	statutory	statutory	ADJ
ftr-481	474	17	interpretation	interpretation	NOUN
ftr-481	474	18	,	,	PUNCT
ftr-481	474	19	43	43	NUM
ftr-481	474	20	n.	n.	NOUN
ftr-481	474	21	ireland	ireland	PROPN
ftr-481	474	22	legal	legal	ADJ
ftr-481	474	23	q.	q.	PROPN
ftr-481	474	24	213	213	NUM
ftr-481	474	25	(	(	PUNCT
ftr-481	474	26	1992	1992	NUM
ftr-481	474	27	)	)	PUNCT
ftr-481	474	28	;	;	PUNCT
ftr-481	474	29	robert	robert	PROPN
ftr-481	474	30	s.	s.	PROPN
ftr-481	474	31	summers	summers	PROPN
ftr-481	474	32	,	,	PUNCT
ftr-481	474	33	the	the	DET
ftr-481	474	34	formal	formal	ADJ
ftr-481	474	35	character	character	NOUN
ftr-481	474	36	of	of	ADP
ftr-481	474	37	law	law	NOUN
ftr-481	474	38	,	,	PUNCT
ftr-481	474	39	51	51	NUM
ftr-481	474	40	cambridge	cambridge	PROPN
ftr-481	474	41	l.j	l.j	PROPN
ftr-481	474	42	.	.	PROPN
ftr-481	474	43	242	242	NUM
ftr-481	474	44	(	(	PUNCT
ftr-481	474	45	1992	1992	NUM
ftr-481	474	46	)	)	PUNCT
ftr-481	474	47	.	.	PUNCT
ftr-481	475	1	71	71	NUM
ftr-481	475	2	.	.	PUNCT
ftr-481	476	1	summers	summer	NOUN
ftr-481	476	2	&	&	CCONJ
ftr-481	476	3	marshall	marshall	PROPN
ftr-481	476	4	,	,	PUNCT
ftr-481	476	5	supra	supra	PROPN
ftr-481	476	6	note	note	PROPN
ftr-481	476	7	70	70	NUM
ftr-481	476	8	,	,	PUNCT
ftr-481	476	9	at	at	ADP
ftr-481	476	10	221	221	NUM
ftr-481	476	11	.	.	PUNCT
ftr-481	477	1	a	a	DET
ftr-481	477	2	statute	statute	NOUN
ftr-481	477	3	's	's	PART
ftr-481	477	4	"	"	PUNCT
ftr-481	477	5	immediate	immediate	ADJ
ftr-481	477	6	purpose	purpose	NOUN
ftr-481	477	7	,	,	PUNCT
ftr-481	477	8	"	"	PUNCT
ftr-481	477	9	according	accord	VERB
ftr-481	477	10	to	to	ADP
ftr-481	477	11	summers	summer	NOUN
ftr-481	477	12	and	and	CCONJ
ftr-481	477	13	marshall	marshall	PROPN
ftr-481	477	14	,	,	PUNCT
ftr-481	477	15	is	be	AUX
ftr-481	477	16	the	the	DET
ftr-481	477	17	implementive	implementive	ADJ
ftr-481	477	18	purpose	purpose	NOUN
ftr-481	477	19	that	that	PRON
ftr-481	477	20	can	can	AUX
ftr-481	477	21	be	be	AUX
ftr-481	477	22	gleaned	glean	VERB
ftr-481	477	23	from	from	ADP
ftr-481	477	24	the	the	DET
ftr-481	477	25	face	face	NOUN
ftr-481	477	26	of	of	ADP
ftr-481	477	27	the	the	DET
ftr-481	477	28	statute	statute	NOUN
ftr-481	477	29	.	.	PUNCT
ftr-481	478	1	that	that	PRON
ftr-481	478	2	is	be	AUX
ftr-481	478	3	,	,	PUNCT
ftr-481	478	4	legislators	legislator	NOUN
ftr-481	478	5	use	use	VERB
ftr-481	478	6	language	language	NOUN
ftr-481	478	7	purposively	purposively	ADV
ftr-481	478	8	,	,	PUNCT
ftr-481	478	9	and	and	CCONJ
ftr-481	478	10	a	a	DET
ftr-481	478	11	statute	statute	NOUN
ftr-481	478	12	allowing	allow	VERB
ftr-481	478	13	an	an	DET
ftr-481	478	14	interest	interest	NOUN
ftr-481	478	15	deduction	deduction	NOUN
ftr-481	478	16	,	,	PUNCT
ftr-481	478	17	for	for	ADP
ftr-481	478	18	example	example	NOUN
ftr-481	478	19	,	,	PUNCT
ftr-481	478	20	thus	thus	ADV
ftr-481	478	21	has	have	VERB
ftr-481	478	22	an	an	DET
ftr-481	478	23	"	"	PUNCT
ftr-481	478	24	immediate	immediate	ADJ
ftr-481	478	25	purpose	purpose	NOUN
ftr-481	478	26	"	"	PUNCT
ftr-481	478	27	of	of	ADP
ftr-481	478	28	allowing	allow	VERB
ftr-481	478	29	a	a	DET
ftr-481	478	30	deduction	deduction	NOUN
ftr-481	478	31	for	for	ADP
ftr-481	478	32	interest	interest	NOUN
ftr-481	478	33	as	as	ADP
ftr-481	478	34	that	that	DET
ftr-481	478	35	concept	concept	NOUN
ftr-481	478	36	is	be	AUX
ftr-481	478	37	ordinarily	ordinarily	ADV
ftr-481	478	38	understood	understand	VERB
ftr-481	478	39	in	in	ADP
ftr-481	478	40	the	the	DET
ftr-481	478	41	tax	tax	NOUN
ftr-481	478	42	law	law	NOUN
ftr-481	478	43	.	.	PUNCT
ftr-481	479	1	the	the	DET
ftr-481	479	2	"	"	PUNCT
ftr-481	479	3	ultimate	ultimate	ADJ
ftr-481	479	4	purpose	purpose	NOUN
ftr-481	479	5	"	"	PUNCT
ftr-481	479	6	of	of	ADP
ftr-481	479	7	why	why	SCONJ
ftr-481	479	8	the	the	DET
ftr-481	479	9	statute	statute	NOUN
ftr-481	479	10	allows	allow	VERB
ftr-481	479	11	an	an	DET
ftr-481	479	12	interest	interest	NOUN
ftr-481	479	13	deduction	deduction	NOUN
ftr-481	479	14	might	might	AUX
ftr-481	479	15	not	not	PART
ftr-481	479	16	be	be	AUX
ftr-481	479	17	apparent	apparent	ADJ
ftr-481	479	18	on	on	ADP
ftr-481	479	19	the	the	DET
ftr-481	479	20	face	face	NOUN
ftr-481	479	21	of	of	ADP
ftr-481	479	22	the	the	DET
ftr-481	479	23	statute	statute	NOUN
ftr-481	479	24	.	.	PUNCT
ftr-481	480	1	72	72	NUM
ftr-481	480	2	.	.	PUNCT
ftr-481	481	1	the	the	DET
ftr-481	481	2	authors	author	NOUN
ftr-481	481	3	write	write	VERB
ftr-481	481	4	:	:	PUNCT
ftr-481	481	5	[	[	X
ftr-481	481	6	t]he	t]he	ADV
ftr-481	481	7	ordinary	ordinary	ADJ
ftr-481	481	8	meaning	meaning	NOUN
ftr-481	481	9	of	of	ADP
ftr-481	481	10	the	the	DET
ftr-481	481	11	statute	statute	NOUN
ftr-481	481	12	serves	serve	VERB
ftr-481	481	13	to	to	PART
ftr-481	481	14	constrain	constrain	VERB
ftr-481	481	15	wilful	wilful	ADJ
ftr-481	481	16	judges	judge	NOUN
ftr-481	481	17	(	(	PUNCT
ftr-481	481	18	of	of	ADP
ftr-481	481	19	the	the	DET
ftr-481	481	20	left	left	NOUN
ftr-481	481	21	and	and	CCONJ
ftr-481	481	22	of	of	ADP
ftr-481	481	23	the	the	DET
ftr-481	481	24	right	right	NOUN
ftr-481	481	25	)	)	PUNCT
ftr-481	481	26	,	,	PUNCT
ftr-481	481	27	thereby	thereby	ADV
ftr-481	481	28	confining	confine	VERB
ftr-481	481	29	them	they	PRON
ftr-481	481	30	not	not	PART
ftr-481	481	31	only	only	ADV
ftr-481	481	32	within	within	ADP
ftr-481	481	33	their	their	PRON
ftr-481	481	34	sphere	sphere	NOUN
ftr-481	481	35	of	of	ADP
ftr-481	481	36	competence	competence	NOUN
ftr-481	481	37	but	but	CCONJ
ftr-481	481	38	also	also	ADV
ftr-481	481	39	within	within	ADP
ftr-481	481	40	their	their	PRON
ftr-481	481	41	appropriate	appropriate	ADJ
ftr-481	481	42	judicial	judicial	ADJ
ftr-481	481	43	role	role	NOUN
ftr-481	481	44	.	.	PUNCT
ftr-481	482	1	courts	court	NOUN
ftr-481	482	2	lack	lack	VERB
ftr-481	482	3	institutional	institutional	ADJ
ftr-481	482	4	competence	competence	NOUN
ftr-481	482	5	to	to	PART
ftr-481	482	6	make	make	VERB
ftr-481	482	7	fully	fully	ADV
ftr-481	482	8	-	-	PUNCT
ftr-481	482	9	fledged	fledge	VERB
ftr-481	482	10	legislative	legislative	ADJ
ftr-481	482	11	judgments	judgment	NOUN
ftr-481	482	12	about	about	ADP
ftr-481	482	13	ends	end	NOUN
ftr-481	482	14	and	and	CCONJ
ftr-481	482	15	means	mean	VERB
ftr-481	482	16	,	,	PUNCT
ftr-481	482	17	and	and	CCONJ
ftr-481	482	18	ought	ought	AUX
ftr-481	482	19	not	not	PART
ftr-481	482	20	to	to	PART
ftr-481	482	21	substitute	substitute	VERB
ftr-481	482	22	their	their	PRON
ftr-481	482	23	judgment	judgment	NOUN
ftr-481	482	24	for	for	ADP
ftr-481	482	25	that	that	PRON
ftr-481	482	26	of	of	ADP
ftr-481	482	27	the	the	DET
ftr-481	482	28	legislature	legislature	NOUN
ftr-481	482	29	anyway	anyway	ADV
ftr-481	482	30	.	.	PUNCT
ftr-481	483	1	this	this	PRON
ftr-481	483	2	erodes	erode	VERB
ftr-481	483	3	the	the	DET
ftr-481	483	4	very	very	ADJ
ftr-481	483	5	phenomena	phenomenon	NOUN
ftr-481	483	6	of	of	ADP
ftr-481	483	7	legislation	legislation	NOUN
ftr-481	483	8	and	and	CCONJ
ftr-481	483	9	of	of	ADP
ftr-481	483	10	legislative	legislative	ADJ
ftr-481	483	11	power	power	NOUN
ftr-481	483	12	itself	itself	PRON
ftr-481	483	13	.	.	PUNCT
ftr-481	484	1	i	i	PRON
ftr-481	484	2	d.	d.	PROPN
ftr-481	484	3	at	at	ADP
ftr-481	484	4	226	226	NUM
ftr-481	484	5	.	.	PUNCT
ftr-481	485	1	[	[	X
ftr-481	485	2	vol	vol	NOUN
ftr-481	485	3	2:8	2:8	NUM
ftr-481	485	4	interpreting	interpreting	NOUN
ftr-481	485	5	tax	tax	NOUN
ftr-481	485	6	legislation	legislation	NOUN
ftr-481	485	7	:	:	PUNCT
ftr-481	485	8	the	the	DET
ftr-481	485	9	role	role	NOUN
ftr-481	485	10	of	of	ADP
ftr-481	485	11	purpose	purpose	NOUN
ftr-481	485	12	or	or	CCONJ
ftr-481	485	13	no	no	DET
ftr-481	485	14	confusion	confusion	NOUN
ftr-481	485	15	.	.	PUNCT
ftr-481	486	1	some	some	PRON
ftr-481	486	2	of	of	ADP
ftr-481	486	3	the	the	DET
ftr-481	486	4	examples	example	NOUN
ftr-481	486	5	they	they	PRON
ftr-481	486	6	give	give	VERB
ftr-481	486	7	might	might	AUX
ftr-481	486	8	surprise	surprise	VERB
ftr-481	486	9	some	some	PRON
ftr-481	486	10	who	who	PRON
ftr-481	486	11	call	call	VERB
ftr-481	486	12	themselves	themselves	PRON
ftr-481	486	13	textualists	textualist	NOUN
ftr-481	486	14	.	.	PUNCT
ftr-481	487	1	for	for	ADP
ftr-481	487	2	example	example	NOUN
ftr-481	487	3	:	:	PUNCT
ftr-481	487	4	suppose	suppose	VERB
ftr-481	487	5	a	a	DET
ftr-481	487	6	statute	statute	NOUN
ftr-481	487	7	limits	limit	VERB
ftr-481	487	8	the	the	DET
ftr-481	487	9	amount	amount	NOUN
ftr-481	487	10	of	of	ADP
ftr-481	487	11	contributions	contribution	NOUN
ftr-481	487	12	to	to	ADP
ftr-481	487	13	electoral	electoral	ADJ
ftr-481	487	14	expenditures	expenditure	NOUN
ftr-481	487	15	by	by	ADP
ftr-481	487	16	persons	person	NOUN
ftr-481	487	17	who	who	PRON
ftr-481	487	18	"	"	PUNCT
ftr-481	487	19	promote	promote	VERB
ftr-481	487	20	or	or	CCONJ
ftr-481	487	21	favour	favour	VERB
ftr-481	487	22	the	the	DET
ftr-481	487	23	election	election	NOUN
ftr-481	487	24	of	of	ADP
ftr-481	487	25	a	a	DET
ftr-481	487	26	candidate	candidate	NOUN
ftr-481	487	27	.	.	PUNCT
ftr-481	487	28	"	"	PUNCT
ftr-481	488	1	does	do	AUX
ftr-481	488	2	a	a	DET
ftr-481	488	3	person	person	NOUN
ftr-481	488	4	who	who	PRON
ftr-481	488	5	campaigns	campaign	VERB
ftr-481	488	6	against	against	ADP
ftr-481	488	7	a	a	DET
ftr-481	488	8	candidate	candidate	NOUN
ftr-481	488	9	at	at	ADP
ftr-481	488	10	an	an	DET
ftr-481	488	11	election	election	NOUN
ftr-481	488	12	"	"	PUNCT
ftr-481	488	13	promote	promote	VERB
ftr-481	488	14	or	or	CCONJ
ftr-481	488	15	favour	favour	VERB
ftr-481	488	16	the	the	DET
ftr-481	488	17	election	election	NOUN
ftr-481	488	18	of	of	ADP
ftr-481	488	19	a	a	DET
ftr-481	488	20	candidate	candidate	NOUN
ftr-481	488	21	"	"	PUNCT
ftr-481	488	22	?	?	PUNCT
ftr-481	489	1	on	on	ADP
ftr-481	489	2	the	the	DET
ftr-481	489	3	face	face	NOUN
ftr-481	489	4	of	of	ADP
ftr-481	489	5	it	it	PRON
ftr-481	489	6	the	the	DET
ftr-481	489	7	phrase	phrase	NOUN
ftr-481	489	8	"	"	PUNCT
ftr-481	489	9	opposing	oppose	VERB
ftr-481	489	10	a	a	DET
ftr-481	489	11	candidate	candidate	NOUN
ftr-481	489	12	's	's	PART
ftr-481	489	13	election	election	NOUN
ftr-481	489	14	"	"	PUNCT
ftr-481	489	15	does	do	AUX
ftr-481	489	16	not	not	PART
ftr-481	489	17	mean	mean	VERB
ftr-481	489	18	"	"	PUNCT
ftr-481	489	19	promoting	promote	VERB
ftr-481	489	20	a	a	DET
ftr-481	489	21	candidate	candidate	NOUN
ftr-481	489	22	's	's	PART
ftr-481	489	23	election	election	NOUN
ftr-481	489	24	"	"	PUNCT
ftr-481	489	25	and	and	CCONJ
ftr-481	489	26	someone	someone	PRON
ftr-481	489	27	who	who	PRON
ftr-481	489	28	had	have	AUX
ftr-481	489	29	done	do	VERB
ftr-481	489	30	the	the	DET
ftr-481	489	31	first	first	ADJ
ftr-481	489	32	might	might	AUX
ftr-481	489	33	say	say	VERB
ftr-481	489	34	that	that	SCONJ
ftr-481	489	35	he	he	PRON
ftr-481	489	36	had	have	VERB
ftr-481	489	37	not	not	PART
ftr-481	489	38	in	in	ADP
ftr-481	489	39	the	the	DET
ftr-481	489	40	ordinary	ordinary	ADJ
ftr-481	489	41	sense	sense	NOUN
ftr-481	489	42	of	of	ADP
ftr-481	489	43	the	the	DET
ftr-481	489	44	words	word	NOUN
ftr-481	489	45	done	do	VERB
ftr-481	489	46	the	the	DET
ftr-481	489	47	second	second	NOUN
ftr-481	489	48	.	.	PUNCT
ftr-481	490	1	nonetheless	nonetheless	ADV
ftr-481	490	2	,	,	PUNCT
ftr-481	490	3	a	a	DET
ftr-481	490	4	competent	competent	ADJ
ftr-481	490	5	,	,	PUNCT
ftr-481	490	6	generally	generally	ADV
ftr-481	490	7	knowledgeable	knowledgeable	ADJ
ftr-481	490	8	and	and	CCONJ
ftr-481	490	9	specially	specially	ADV
ftr-481	490	10	informed	inform	VERB
ftr-481	490	11	ordinary	ordinary	ADJ
ftr-481	490	12	language	language	NOUN
ftr-481	490	13	user	user	NOUN
ftr-481	490	14	who	who	PRON
ftr-481	490	15	was	be	AUX
ftr-481	490	16	familiar	familiar	ADJ
ftr-481	490	17	with	with	ADP
ftr-481	490	18	or	or	CCONJ
ftr-481	490	19	had	have	VERB
ftr-481	490	20	the	the	DET
ftr-481	490	21	factual	factual	ADJ
ftr-481	490	22	background	background	NOUN
ftr-481	490	23	of	of	ADP
ftr-481	490	24	elections	election	NOUN
ftr-481	490	25	and	and	CCONJ
ftr-481	490	26	electoral	electoral	ADJ
ftr-481	490	27	machinery	machinery	NOUN
ftr-481	490	28	drawn	draw	VERB
ftr-481	490	29	to	to	ADP
ftr-481	490	30	his	his	PRON
ftr-481	490	31	attention	attention	NOUN
ftr-481	490	32	might	might	AUX
ftr-481	490	33	come	come	VERB
ftr-481	490	34	to	to	PART
ftr-481	490	35	agree	agree	VERB
ftr-481	490	36	that	that	SCONJ
ftr-481	490	37	his	his	PRON
ftr-481	490	38	doing	doing	NOUN
ftr-481	490	39	of	of	ADP
ftr-481	490	40	the	the	DET
ftr-481	490	41	one	one	NUM
ftr-481	490	42	act	act	NOUN
ftr-481	490	43	was	be	AUX
ftr-481	490	44	equivalent	equivalent	ADJ
ftr-481	490	45	to	to	ADP
ftr-481	490	46	his	his	PRON
ftr-481	490	47	doing	doing	NOUN
ftr-481	490	48	of	of	ADP
ftr-481	490	49	the	the	DET
ftr-481	490	50	other	other	ADJ
ftr-481	490	51	,	,	PUNCT
ftr-481	490	52	given	give	VERB
ftr-481	490	53	the	the	DET
ftr-481	490	54	language	language	NOUN
ftr-481	490	55	and	and	CCONJ
ftr-481	490	56	the	the	DET
ftr-481	490	57	immediate	immediate	ADJ
ftr-481	490	58	purpose	purpose	NOUN
ftr-481	490	59	of	of	ADP
ftr-481	490	60	the	the	DET
ftr-481	490	61	statute	statute	NOUN
ftr-481	490	62	evident	evident	ADJ
ftr-481	490	63	on	on	ADP
ftr-481	490	64	its	its	PRON
ftr-481	490	65	face	face	NOUN
ftr-481	490	66	and	and	CCONJ
ftr-481	490	67	inferable	inferable	ADJ
ftr-481	490	68	from	from	ADP
ftr-481	490	69	the	the	DET
ftr-481	490	70	ordinary	ordinary	ADJ
ftr-481	490	71	meaning	meaning	NOUN
ftr-481	490	72	of	of	ADP
ftr-481	490	73	the	the	DET
ftr-481	490	74	language	language	NOUN
ftr-481	490	75	used	use	VERB
ftr-481	490	76	.	.	PUNCT
ftr-481	490	77	"	"	PUNCT
ftr-481	491	1	a	a	DET
ftr-481	491	2	literal	literal	ADJ
ftr-481	491	3	textualist	textualist	NOUN
ftr-481	491	4	might	might	AUX
ftr-481	491	5	construe	construe	VERB
ftr-481	491	6	the	the	DET
ftr-481	491	7	statute	statute	NOUN
ftr-481	491	8	not	not	PART
ftr-481	491	9	to	to	PART
ftr-481	491	10	apply	apply	VERB
ftr-481	491	11	to	to	ADP
ftr-481	491	12	the	the	DET
ftr-481	491	13	person	person	NOUN
ftr-481	491	14	opposing	oppose	VERB
ftr-481	491	15	a	a	DET
ftr-481	491	16	candidate	candidate	NOUN
ftr-481	491	17	's	's	PART
ftr-481	491	18	election	election	NOUN
ftr-481	491	19	.	.	PUNCT
ftr-481	492	1	marshall	marshall	PROPN
ftr-481	492	2	and	and	CCONJ
ftr-481	492	3	summers	summer	NOUN
ftr-481	492	4	do	do	AUX
ftr-481	492	5	not	not	PART
ftr-481	492	6	argue	argue	VERB
ftr-481	492	7	that	that	SCONJ
ftr-481	492	8	the	the	DET
ftr-481	492	9	argument	argument	NOUN
ftr-481	492	10	from	from	ADP
ftr-481	492	11	ordinary	ordinary	ADJ
ftr-481	492	12	or	or	CCONJ
ftr-481	492	13	technical	technical	ADJ
ftr-481	492	14	meaning	meaning	NOUN
ftr-481	492	15	is	be	AUX
ftr-481	492	16	always	always	ADV
ftr-481	492	17	available	available	ADJ
ftr-481	492	18	.	.	PUNCT
ftr-481	493	1	they	they	PRON
ftr-481	493	2	concede	concede	VERB
ftr-481	493	3	that	that	SCONJ
ftr-481	493	4	sometimes	sometimes	ADV
ftr-481	493	5	the	the	DET
ftr-481	493	6	language	language	NOUN
ftr-481	493	7	is	be	AUX
ftr-481	493	8	too	too	ADV
ftr-481	493	9	unclear.74	unclear.74	ADJ
ftr-481	493	10	what	what	PRON
ftr-481	493	11	i	i	PRON
ftr-481	493	12	have	have	AUX
ftr-481	493	13	called	call	VERB
ftr-481	493	14	interpretation	interpretation	NOUN
ftr-481	493	15	based	base	VERB
ftr-481	493	16	on	on	ADP
ftr-481	493	17	the	the	DET
ftr-481	493	18	"	"	PUNCT
ftr-481	493	19	structure	structure	NOUN
ftr-481	493	20	"	"	PUNCT
ftr-481	493	21	of	of	ADP
ftr-481	493	22	the	the	DET
ftr-481	493	23	internal	internal	PROPN
ftr-481	493	24	revenue	revenue	NOUN
ftr-481	493	25	code	code	NOUN
ftr-481	493	26	could	could	AUX
ftr-481	493	27	,	,	PUNCT
ftr-481	493	28	in	in	ADP
ftr-481	493	29	the	the	DET
ftr-481	493	30	nomenclature	nomenclature	NOUN
ftr-481	493	31	of	of	ADP
ftr-481	493	32	summers	summer	NOUN
ftr-481	493	33	and	and	CCONJ
ftr-481	493	34	marshall	marshall	PROPN
ftr-481	493	35	,	,	PUNCT
ftr-481	493	36	come	come	VERB
ftr-481	493	37	within	within	ADP
ftr-481	493	38	at	at	ADP
ftr-481	493	39	least	least	ADJ
ftr-481	493	40	the	the	DET
ftr-481	493	41	harmonization	harmonization	NOUN
ftr-481	493	42	aspect	aspect	NOUN
ftr-481	493	43	of	of	ADP
ftr-481	493	44	the	the	DET
ftr-481	493	45	argument	argument	NOUN
ftr-481	493	46	from	from	ADP
ftr-481	493	47	ordinary	ordinary	ADJ
ftr-481	493	48	or	or	CCONJ
ftr-481	493	49	technical	technical	ADJ
ftr-481	493	50	meaning	meaning	NOUN
ftr-481	493	51	.	.	PUNCT
ftr-481	494	1	for	for	ADP
ftr-481	494	2	example	example	NOUN
ftr-481	494	3	,	,	PUNCT
ftr-481	494	4	my	my	PRON
ftr-481	494	5	suggested	suggest	VERB
ftr-481	494	6	approach	approach	NOUN
ftr-481	494	7	to	to	ADP
ftr-481	494	8	the	the	DET
ftr-481	494	9	definition	definition	NOUN
ftr-481	494	10	of	of	ADP
ftr-481	494	11	"	"	PUNCT
ftr-481	494	12	gift	gift	NOUN
ftr-481	494	13	"	"	PUNCT
ftr-481	494	14	in	in	ADP
ftr-481	494	15	duberstein	duberstein	NOUN
ftr-481	494	16	based	base	VERB
ftr-481	494	17	on	on	ADP
ftr-481	494	18	structure	structure	NOUN
ftr-481	494	19	could	could	AUX
ftr-481	494	20	be	be	AUX
ftr-481	494	21	restated	restate	VERB
ftr-481	494	22	as	as	ADP
ftr-481	494	23	an	an	DET
ftr-481	494	24	argument	argument	NOUN
ftr-481	494	25	for	for	ADP
ftr-481	494	26	construing	construe	VERB
ftr-481	494	27	the	the	DET
ftr-481	494	28	word	word	NOUN
ftr-481	494	29	in	in	ADP
ftr-481	494	30	terms	term	NOUN
ftr-481	494	31	of	of	ADP
ftr-481	494	32	other	other	ADJ
ftr-481	494	33	code	code	NOUN
ftr-481	494	34	sections	section	NOUN
ftr-481	494	35	that	that	PRON
ftr-481	494	36	explicitly	explicitly	ADV
ftr-481	494	37	or	or	CCONJ
ftr-481	494	38	implicitly	implicitly	ADV
ftr-481	494	39	implement	implement	VERB
ftr-481	494	40	the	the	DET
ftr-481	494	41	one	one	NUM
ftr-481	494	42	-	-	PUNCT
ftr-481	494	43	tax	tax	NOUN
ftr-481	494	44	-	-	PUNCT
ftr-481	494	45	cycle	cycle	NOUN
ftr-481	494	46	-	-	PUNCT
ftr-481	494	47	per	per	ADP
ftr-481	494	48	-	-	PUNCT
ftr-481	494	49	gift	gift	NOUN
ftr-481	494	50	rule	rule	NOUN
ftr-481	494	51	.	.	PUNCT
ftr-481	495	1	similarly	similarly	ADV
ftr-481	495	2	,	,	PUNCT
ftr-481	495	3	my	my	PRON
ftr-481	495	4	structural	structural	ADJ
ftr-481	495	5	argument	argument	NOUN
ftr-481	495	6	about	about	ADP
ftr-481	495	7	owens	owens	PROPN
ftr-481	495	8	,	,	PUNCT
ftr-481	495	9	which	which	PRON
ftr-481	495	10	required	require	VERB
ftr-481	495	11	a	a	DET
ftr-481	495	12	nonliteral	nonliteral	ADJ
ftr-481	495	13	construction	construction	NOUN
ftr-481	495	14	of	of	ADP
ftr-481	495	15	the	the	DET
ftr-481	495	16	defined	define	VERB
ftr-481	495	17	term	term	NOUN
ftr-481	495	18	"	"	PUNCT
ftr-481	495	19	adjusted	adjusted	ADJ
ftr-481	495	20	basis	basis	NOUN
ftr-481	495	21	,	,	PUNCT
ftr-481	495	22	"	"	PUNCT
ftr-481	495	23	could	could	AUX
ftr-481	495	24	be	be	AUX
ftr-481	495	25	squarely	squarely	ADV
ftr-481	495	26	placed	place	VERB
ftr-481	495	27	in	in	ADP
ftr-481	495	28	the	the	DET
ftr-481	495	29	statute	statute	NOUN
ftr-481	495	30	by	by	ADP
ftr-481	495	31	citing	cite	VERB
ftr-481	495	32	those	those	DET
ftr-481	495	33	provisions	provision	NOUN
ftr-481	495	34	,	,	PUNCT
ftr-481	495	35	such	such	ADJ
ftr-481	495	36	as	as	ADP
ftr-481	495	37	sections	section	NOUN
ftr-481	495	38	167(a	167(a	NUM
ftr-481	495	39	)	)	PUNCT
ftr-481	495	40	and	and	CCONJ
ftr-481	495	41	262	262	NUM
ftr-481	495	42	,	,	PUNCT
ftr-481	495	43	that	that	PRON
ftr-481	495	44	make	make	VERB
ftr-481	495	45	it	it	PRON
ftr-481	495	46	clear	clear	ADJ
ftr-481	495	47	that	that	SCONJ
ftr-481	495	48	personal	personal	ADJ
ftr-481	495	49	-	-	PUNCT
ftr-481	495	50	consumption	consumption	NOUN
ftr-481	495	51	loss	loss	NOUN
ftr-481	495	52	in	in	ADP
ftr-481	495	53	value	value	NOUN
ftr-481	495	54	not	not	PART
ftr-481	495	55	attributable	attributable	ADJ
ftr-481	495	56	to	to	ADP
ftr-481	495	57	the	the	DET
ftr-481	495	58	casualty	casualty	NOUN
ftr-481	495	59	itself	itself	PRON
ftr-481	495	60	should	should	AUX
ftr-481	495	61	not	not	PART
ftr-481	495	62	support	support	VERB
ftr-481	495	63	a	a	DET
ftr-481	495	64	deduction	deduction	NOUN
ftr-481	495	65	.	.	PUNCT
ftr-481	496	1	summers	summer	NOUN
ftr-481	496	2	and	and	CCONJ
ftr-481	496	3	marshall	marshall	PROPN
ftr-481	496	4	concede	concede	VERB
ftr-481	496	5	that	that	SCONJ
ftr-481	496	6	even	even	ADV
ftr-481	496	7	"	"	PUNCT
ftr-481	496	8	technical	technical	ADJ
ftr-481	496	9	"	"	PUNCT
ftr-481	496	10	terms	term	NOUN
ftr-481	496	11	,	,	PUNCT
ftr-481	496	12	such	such	ADJ
ftr-481	496	13	as	as	ADP
ftr-481	496	14	"	"	PUNCT
ftr-481	496	15	adjusted	adjusted	ADJ
ftr-481	496	16	basis	basis	NOUN
ftr-481	496	17	,	,	PUNCT
ftr-481	496	18	"	"	PUNCT
ftr-481	496	19	can	can	AUX
ftr-481	496	20	have	have	VERB
ftr-481	496	21	a	a	DET
ftr-481	496	22	"	"	PUNCT
ftr-481	496	23	special	special	ADJ
ftr-481	496	24	meaning	meaning	NOUN
ftr-481	496	25	"	"	PUNCT
ftr-481	496	26	if	if	SCONJ
ftr-481	496	27	required	require	VERB
ftr-481	496	28	to	to	PART
ftr-481	496	29	harmonize	harmonize	VERB
ftr-481	496	30	the	the	DET
ftr-481	496	31	statute	statute	NOUN
ftr-481	496	32	on	on	ADP
ftr-481	496	33	its	its	PRON
ftr-481	496	34	face	face	NOUN
ftr-481	496	35	.	.	PUNCT
ftr-481	497	1	a	a	DET
ftr-481	497	2	special	special	ADJ
ftr-481	497	3	meaning	meaning	NOUN
ftr-481	497	4	includes	include	VERB
ftr-481	497	5	"	"	PUNCT
ftr-481	497	6	a	a	DET
ftr-481	497	7	73	73	NUM
ftr-481	497	8	.	.	PUNCT
ftr-481	498	1	i	i	PRON
ftr-481	498	2	d.	d.	VERB
ftr-481	498	3	at	at	ADP
ftr-481	498	4	223	223	NUM
ftr-481	498	5	.	.	PUNCT
ftr-481	499	1	74	74	NUM
ftr-481	499	2	.	.	PUNCT
ftr-481	500	1	i	i	PRON
ftr-481	500	2	d.	d.	PROPN
ftr-481	500	3	at	at	ADP
ftr-481	500	4	216	216	NUM
ftr-481	500	5	.	.	PUNCT
ftr-481	500	6	19951	19951	NUM
ftr-481	500	7	florida	florida	PROPN
ftr-481	500	8	tax	tax	NOUN
ftr-481	500	9	review	review	NOUN
ftr-481	500	10	meaning	meaning	NOUN
ftr-481	500	11	of	of	ADP
ftr-481	500	12	a	a	DET
ftr-481	500	13	technical	technical	ADJ
ftr-481	500	14	word	word	NOUN
ftr-481	500	15	that	that	PRON
ftr-481	500	16	is	be	AUX
ftr-481	500	17	not	not	PART
ftr-481	500	18	the	the	DET
ftr-481	500	19	technical	technical	ADJ
ftr-481	500	20	meaning	meaning	NOUN
ftr-481	500	21	of	of	ADP
ftr-481	500	22	that	that	DET
ftr-481	500	23	technical	technical	ADJ
ftr-481	500	24	word	word	NOUN
ftr-481	500	25	.	.	PUNCT
ftr-481	501	1	"75	"75	PRON
ftr-481	501	2	people	people	NOUN
ftr-481	501	3	such	such	ADJ
ftr-481	501	4	as	as	ADP
ftr-481	501	5	justice	justice	PROPN
ftr-481	501	6	scalia	scalia	PROPN
ftr-481	501	7	,	,	PUNCT
ftr-481	501	8	in	in	ADP
ftr-481	501	9	my	my	PRON
ftr-481	501	10	opinion	opinion	NOUN
ftr-481	501	11	,	,	PUNCT
ftr-481	501	12	have	have	AUX
ftr-481	501	13	given	give	VERB
ftr-481	501	14	ordinarymeaning	ordinarymeane	VERB
ftr-481	501	15	argumentation	argumentation	NOUN
ftr-481	501	16	something	something	PRON
ftr-481	501	17	of	of	ADP
ftr-481	501	18	a	a	DET
ftr-481	501	19	bad	bad	ADJ
ftr-481	501	20	name	name	NOUN
ftr-481	501	21	by	by	ADP
ftr-481	501	22	misapplying	misapply	VERB
ftr-481	501	23	it	it	PRON
ftr-481	501	24	in	in	ADP
ftr-481	501	25	some	some	DET
ftr-481	501	26	cases	case	NOUN
ftr-481	501	27	and	and	CCONJ
ftr-481	501	28	,	,	PUNCT
ftr-481	501	29	ironically	ironically	ADV
ftr-481	501	30	,	,	PUNCT
ftr-481	501	31	might	might	AUX
ftr-481	501	32	have	have	AUX
ftr-481	501	33	contributed	contribute	VERB
ftr-481	501	34	to	to	ADP
ftr-481	501	35	a	a	DET
ftr-481	501	36	shunning	shunning	NOUN
ftr-481	501	37	of	of	ADP
ftr-481	501	38	a	a	DET
ftr-481	501	39	more	more	ADV
ftr-481	501	40	linguistically	linguistically	ADV
ftr-481	501	41	anchored	anchor	VERB
ftr-481	501	42	approach	approach	NOUN
ftr-481	501	43	to	to	ADP
ftr-481	501	44	statutory	statutory	ADJ
ftr-481	501	45	interpretation	interpretation	NOUN
ftr-481	501	46	.	.	PUNCT
ftr-481	502	1	by	by	ADP
ftr-481	502	2	shunning	shun	VERB
ftr-481	502	3	a	a	DET
ftr-481	502	4	linguistically	linguistically	ADV
ftr-481	502	5	anchored	anchor	VERB
ftr-481	502	6	approach	approach	NOUN
ftr-481	502	7	,	,	PUNCT
ftr-481	502	8	we	we	PRON
ftr-481	502	9	abandon	abandon	VERB
ftr-481	502	10	the	the	DET
ftr-481	502	11	values	value	NOUN
ftr-481	502	12	of	of	ADP
ftr-481	502	13	formality	formality	NOUN
ftr-481	502	14	,	,	PUNCT
ftr-481	502	15	values	value	NOUN
ftr-481	502	16	that	that	PRON
ftr-481	502	17	are	be	AUX
ftr-481	502	18	important	important	ADJ
ftr-481	502	19	to	to	ADP
ftr-481	502	20	all	all	DET
ftr-481	502	21	law	law	NOUN
ftr-481	502	22	and	and	CCONJ
ftr-481	502	23	legal	legal	ADJ
ftr-481	502	24	institutions	institution	NOUN
ftr-481	502	25	.	.	PUNCT
ftr-481	503	1	because	because	SCONJ
ftr-481	503	2	i	i	PRON
ftr-481	503	3	believe	believe	VERB
ftr-481	503	4	that	that	SCONJ
ftr-481	503	5	justice	justice	PROPN
ftr-481	503	6	scalia	scalia	PROPN
ftr-481	503	7	sometimes	sometimes	ADV
ftr-481	503	8	gets	get	VERB
ftr-481	503	9	ordinary	ordinary	ADJ
ftr-481	503	10	-	-	PUNCT
ftr-481	503	11	meaning	mean	VERB
ftr-481	503	12	argumentation	argumentation	NOUN
ftr-481	503	13	wrong	wrong	ADJ
ftr-481	503	14	,	,	PUNCT
ftr-481	503	15	76	76	NUM
ftr-481	503	16	i	i	PRON
ftr-481	503	17	rejected	reject	VERB
ftr-481	503	18	the	the	DET
ftr-481	503	19	language	language	NOUN
ftr-481	503	20	of	of	ADP
ftr-481	503	21	his	his	PRON
ftr-481	503	22	literal	literal	ADJ
ftr-481	503	23	textualism	textualism	NOUN
ftr-481	503	24	and	and	CCONJ
ftr-481	503	25	embraced	embrace	VERB
ftr-481	503	26	the	the	DET
ftr-481	503	27	language	language	NOUN
ftr-481	503	28	of	of	ADP
ftr-481	503	29	purposivism	purposivism	NOUN
ftr-481	503	30	.	.	PUNCT
ftr-481	504	1	yet	yet	ADV
ftr-481	504	2	,	,	PUNCT
ftr-481	504	3	i	i	PRON
ftr-481	504	4	,	,	PUNCT
ftr-481	504	5	too	too	ADV
ftr-481	504	6	,	,	PUNCT
ftr-481	504	7	wish	wish	VERB
ftr-481	504	8	judges	judge	NOUN
ftr-481	504	9	to	to	PART
ftr-481	504	10	be	be	AUX
ftr-481	504	11	constrained	constrain	VERB
ftr-481	504	12	from	from	ADP
ftr-481	504	13	using	use	VERB
ftr-481	504	14	outcomebased	outcomebase	VERB
ftr-481	504	15	approaches	approach	NOUN
ftr-481	504	16	and	and	CCONJ
ftr-481	504	17	have	have	AUX
ftr-481	504	18	thus	thus	ADV
ftr-481	504	19	struggled	struggle	VERB
ftr-481	504	20	to	to	PART
ftr-481	504	21	fashion	fashion	VERB
ftr-481	504	22	my	my	PRON
ftr-481	504	23	own	own	ADJ
ftr-481	504	24	set	set	NOUN
ftr-481	504	25	of	of	ADP
ftr-481	504	26	constraints	constraint	NOUN
ftr-481	504	27	,	,	PUNCT
ftr-481	504	28	outlined	outline	VERB
ftr-481	504	29	both	both	CCONJ
ftr-481	504	30	here	here	ADV
ftr-481	504	31	and	and	CCONJ
ftr-481	504	32	elsewhere	elsewhere	ADV
ftr-481	504	33	,	,	PUNCT
ftr-481	504	34	within	within	ADP
ftr-481	504	35	the	the	DET
ftr-481	504	36	nomenclature	nomenclature	NOUN
ftr-481	504	37	of	of	ADP
ftr-481	504	38	purpose	purpose	NOUN
ftr-481	504	39	.	.	PUNCT
ftr-481	504	40	"	"	PUNCT
ftr-481	505	1	perhaps	perhaps	ADV
ftr-481	505	2	my	my	PRON
ftr-481	505	3	desire	desire	NOUN
ftr-481	505	4	to	to	PART
ftr-481	505	5	cabin	cabin	VERB
ftr-481	505	6	proper	proper	ADJ
ftr-481	505	7	interpretation	interpretation	NOUN
ftr-481	505	8	could	could	AUX
ftr-481	505	9	be	be	AUX
ftr-481	505	10	translated	translate	VERB
ftr-481	505	11	into	into	ADP
ftr-481	505	12	the	the	DET
ftr-481	505	13	language	language	NOUN
ftr-481	505	14	of	of	ADP
ftr-481	505	15	ordinary	ordinary	ADJ
ftr-481	505	16	or	or	CCONJ
ftr-481	505	17	technical	technical	ADJ
ftr-481	505	18	meaning	meaning	NOUN
ftr-481	505	19	,	,	PUNCT
ftr-481	505	20	as	as	SCONJ
ftr-481	505	21	fashioned	fashion	VERB
ftr-481	505	22	by	by	ADP
ftr-481	505	23	summers	summer	NOUN
ftr-481	505	24	and	and	CCONJ
ftr-481	505	25	marshall	marshall	PROPN
ftr-481	505	26	.	.	PUNCT
ftr-481	506	1	if	if	SCONJ
ftr-481	506	2	the	the	DET
ftr-481	506	3	same	same	ADJ
ftr-481	506	4	results	result	NOUN
ftr-481	506	5	are	be	AUX
ftr-481	506	6	reached	reach	VERB
ftr-481	506	7	under	under	ADP
ftr-481	506	8	my	my	PRON
ftr-481	506	9	approach	approach	NOUN
ftr-481	506	10	as	as	ADP
ftr-481	506	11	the	the	DET
ftr-481	506	12	approach	approach	NOUN
ftr-481	506	13	articulated	articulate	VERB
ftr-481	506	14	by	by	ADP
ftr-481	506	15	summers	summer	NOUN
ftr-481	506	16	and	and	CCONJ
ftr-481	506	17	marshall	marshall	PROPN
ftr-481	506	18	,	,	PUNCT
ftr-481	506	19	"	"	PUNCT
ftr-481	506	20	why	why	SCONJ
ftr-481	506	21	quibble	quibble	ADJ
ftr-481	506	22	about	about	ADP
ftr-481	506	23	the	the	DET
ftr-481	506	24	language	language	NOUN
ftr-481	506	25	75	75	NUM
ftr-481	506	26	.	.	PUNCT
ftr-481	507	1	i	i	PRON
ftr-481	507	2	d.	d.	PROPN
ftr-481	507	3	76	76	NUM
ftr-481	507	4	.	.	PUNCT
ftr-481	508	1	i	i	PRON
ftr-481	508	2	disagree	disagree	VERB
ftr-481	508	3	,	,	PUNCT
ftr-481	508	4	for	for	ADP
ftr-481	508	5	example	example	NOUN
ftr-481	508	6	,	,	PUNCT
ftr-481	508	7	that	that	SCONJ
ftr-481	508	8	ordinary	ordinary	ADJ
ftr-481	508	9	or	or	CCONJ
ftr-481	508	10	technical	technical	ADJ
ftr-481	508	11	meaning	meaning	NOUN
ftr-481	508	12	argumentation	argumentation	NOUN
ftr-481	508	13	requires	require	VERB
ftr-481	508	14	that	that	SCONJ
ftr-481	508	15	the	the	DET
ftr-481	508	16	interpretation	interpretation	NOUN
ftr-481	508	17	of	of	ADP
ftr-481	508	18	words	word	NOUN
ftr-481	508	19	in	in	ADP
ftr-481	508	20	one	one	NUM
ftr-481	508	21	statute	statute	NOUN
ftr-481	508	22	should	should	AUX
ftr-481	508	23	govern	govern	VERB
ftr-481	508	24	the	the	DET
ftr-481	508	25	interpretation	interpretation	NOUN
ftr-481	508	26	of	of	ADP
ftr-481	508	27	words	word	NOUN
ftr-481	508	28	in	in	ADP
ftr-481	508	29	a	a	DET
ftr-481	508	30	completely	completely	ADV
ftr-481	508	31	unrelated	unrelated	ADJ
ftr-481	508	32	statute	statute	NOUN
ftr-481	508	33	.	.	PUNCT
ftr-481	509	1	see	see	VERB
ftr-481	509	2	morales	morales	PROPN
ftr-481	509	3	v.	v.	ADP
ftr-481	509	4	trans	trans	PROPN
ftr-481	509	5	world	world	PROPN
ftr-481	509	6	airlines	airlines	PROPN
ftr-481	509	7	,	,	PUNCT
ftr-481	509	8	inc	inc	PROPN
ftr-481	509	9	.	.	PROPN
ftr-481	509	10	,	,	PUNCT
ftr-481	509	11	504	504	NUM
ftr-481	509	12	u.s	u.s	PROPN
ftr-481	509	13	.	.	PROPN
ftr-481	509	14	374	374	NUM
ftr-481	509	15	(	(	PUNCT
ftr-481	509	16	1992	1992	NUM
ftr-481	509	17	)	)	PUNCT
ftr-481	509	18	(	(	PUNCT
ftr-481	509	19	scalia	scalia	PROPN
ftr-481	509	20	majority	majority	NOUN
ftr-481	509	21	opinion	opinion	NOUN
ftr-481	509	22	in	in	ADP
ftr-481	509	23	which	which	PRON
ftr-481	509	24	interpretation	interpretation	NOUN
ftr-481	509	25	of	of	ADP
ftr-481	509	26	the	the	DET
ftr-481	509	27	words	word	NOUN
ftr-481	509	28	"	"	PUNCT
ftr-481	509	29	relating	relate	VERB
ftr-481	509	30	to	to	ADP
ftr-481	509	31	"	"	PUNCT
ftr-481	509	32	as	as	SCONJ
ftr-481	509	33	construed	construe	VERB
ftr-481	509	34	in	in	ADP
ftr-481	509	35	a	a	DET
ftr-481	509	36	prior	prior	ADJ
ftr-481	509	37	case	case	NOUN
ftr-481	509	38	dealing	deal	VERB
ftr-481	509	39	with	with	ADP
ftr-481	509	40	the	the	DET
ftr-481	509	41	employee	employee	NOUN
ftr-481	509	42	retirement	retirement	PROPN
ftr-481	509	43	income	income	PROPN
ftr-481	509	44	security	security	PROPN
ftr-481	509	45	act	act	PROPN
ftr-481	509	46	(	(	PUNCT
ftr-481	509	47	erisa	erisa	NOUN
ftr-481	509	48	)	)	PUNCT
ftr-481	509	49	was	be	AUX
ftr-481	509	50	imported	import	VERB
ftr-481	509	51	wholesale	wholesale	NOUN
ftr-481	509	52	into	into	ADP
ftr-481	509	53	interpretation	interpretation	NOUN
ftr-481	509	54	of	of	ADP
ftr-481	509	55	"	"	PUNCT
ftr-481	509	56	relating	relate	VERB
ftr-481	509	57	to	to	ADP
ftr-481	509	58	"	"	PUNCT
ftr-481	509	59	in	in	ADP
ftr-481	509	60	the	the	DET
ftr-481	509	61	airline	airline	NOUN
ftr-481	509	62	deregulation	deregulation	NOUN
ftr-481	509	63	act	act	PROPN
ftr-481	509	64	)	)	PUNCT
ftr-481	509	65	.	.	PUNCT
ftr-481	510	1	i	i	PRON
ftr-481	510	2	disagree	disagree	VERB
ftr-481	510	3	with	with	ADP
ftr-481	510	4	justice	justice	PROPN
ftr-481	510	5	scalia	scalia	PROPN
ftr-481	510	6	's	's	PART
ftr-481	510	7	disregard	disregard	NOUN
ftr-481	510	8	of	of	ADP
ftr-481	510	9	long	long	ADV
ftr-481	510	10	-	-	PUNCT
ftr-481	510	11	accepted	accept	VERB
ftr-481	510	12	common	common	ADJ
ftr-481	510	13	law	law	NOUN
ftr-481	510	14	rules	rule	NOUN
ftr-481	510	15	that	that	PRON
ftr-481	510	16	affect	affect	VERB
ftr-481	510	17	statutory	statutory	ADJ
ftr-481	510	18	interpretation	interpretation	NOUN
ftr-481	510	19	and	and	CCONJ
ftr-481	510	20	represent	represent	VERB
ftr-481	510	21	widely	widely	ADV
ftr-481	510	22	accepted	accept	VERB
ftr-481	510	23	values	value	NOUN
ftr-481	510	24	.	.	PUNCT
ftr-481	511	1	see	see	VERB
ftr-481	511	2	supra	supra	PROPN
ftr-481	511	3	note	note	PROPN
ftr-481	511	4	8	8	NUM
ftr-481	511	5	(	(	PUNCT
ftr-481	511	6	describing	describe	VERB
ftr-481	511	7	scalia	scalia	PROPN
ftr-481	511	8	's	's	PART
ftr-481	511	9	opinion	opinion	NOUN
ftr-481	511	10	in	in	ADP
ftr-481	511	11	the	the	DET
ftr-481	511	12	x	x	ADJ
ftr-481	511	13	-	-	ADJ
ftr-481	511	14	citement	citement	ADJ
ftr-481	511	15	video	video	NOUN
ftr-481	511	16	case	case	NOUN
ftr-481	511	17	)	)	PUNCT
ftr-481	511	18	.	.	PUNCT
ftr-481	512	1	i	i	PRON
ftr-481	512	2	also	also	ADV
ftr-481	512	3	disagree	disagree	VERB
ftr-481	512	4	with	with	ADP
ftr-481	512	5	his	his	PRON
ftr-481	512	6	minimization	minimization	NOUN
ftr-481	512	7	of	of	ADP
ftr-481	512	8	subsequent	subsequent	ADJ
ftr-481	512	9	statutory	statutory	ADJ
ftr-481	512	10	amendment	amendment	NOUN
ftr-481	512	11	that	that	PRON
ftr-481	512	12	gives	give	VERB
ftr-481	512	13	rise	rise	NOUN
ftr-481	512	14	to	to	ADP
ftr-481	512	15	implications	implication	NOUN
ftr-481	512	16	inconsistent	inconsistent	ADJ
ftr-481	512	17	with	with	ADP
ftr-481	512	18	his	his	PRON
ftr-481	512	19	literal	literal	ADJ
ftr-481	512	20	textual	textual	ADJ
ftr-481	512	21	reading	reading	NOUN
ftr-481	512	22	of	of	ADP
ftr-481	512	23	the	the	DET
ftr-481	512	24	earlier	early	ADJ
ftr-481	512	25	language	language	NOUN
ftr-481	512	26	.	.	PUNCT
ftr-481	513	1	see	see	VERB
ftr-481	513	2	supra	supra	PROPN
ftr-481	513	3	notes	note	VERB
ftr-481	513	4	41	41	NUM
ftr-481	513	5	-	-	SYM
ftr-481	513	6	44	44	NUM
ftr-481	513	7	and	and	CCONJ
ftr-481	513	8	accompanying	accompany	VERB
ftr-481	513	9	text	text	NOUN
ftr-481	513	10	(	(	PUNCT
ftr-481	513	11	describing	describe	VERB
ftr-481	513	12	scalia	scalia	PROPN
ftr-481	513	13	's	's	PART
ftr-481	513	14	opinion	opinion	NOUN
ftr-481	513	15	in	in	ADP
ftr-481	513	16	the	the	DET
ftr-481	513	17	burke	burke	PROPN
ftr-481	513	18	case	case	NOUN
ftr-481	513	19	)	)	PUNCT
ftr-481	513	20	.	.	PUNCT
ftr-481	514	1	77	77	NUM
ftr-481	514	2	.	.	PUNCT
ftr-481	515	1	see	see	VERB
ftr-481	515	2	geier	geier	NOUN
ftr-481	515	3	,	,	PUNCT
ftr-481	515	4	supra	supra	PROPN
ftr-481	515	5	note	note	NOUN
ftr-481	515	6	4	4	NUM
ftr-481	515	7	;	;	PUNCT
ftr-481	515	8	geier	geier	NOUN
ftr-481	515	9	,	,	PUNCT
ftr-481	515	10	supra	supra	PROPN
ftr-481	515	11	note	note	NOUN
ftr-481	515	12	36	36	NUM
ftr-481	515	13	.	.	PUNCT
ftr-481	516	1	even	even	ADV
ftr-481	516	2	my	my	PRON
ftr-481	516	3	substantive	substantive	ADJ
ftr-481	516	4	piece	piece	NOUN
ftr-481	516	5	in	in	ADP
ftr-481	516	6	the	the	DET
ftr-481	516	7	florida	florida	PROPN
ftr-481	516	8	tax	tax	NOUN
ftr-481	516	9	review	review	NOUN
ftr-481	516	10	is	be	AUX
ftr-481	516	11	an	an	DET
ftr-481	516	12	application	application	NOUN
ftr-481	516	13	of	of	ADP
ftr-481	516	14	what	what	PRON
ftr-481	516	15	i	i	PRON
ftr-481	516	16	have	have	AUX
ftr-481	516	17	called	call	VERB
ftr-481	516	18	a	a	DET
ftr-481	516	19	structural	structural	ADJ
ftr-481	516	20	analysis	analysis	NOUN
ftr-481	516	21	to	to	ADP
ftr-481	516	22	a	a	DET
ftr-481	516	23	particular	particular	ADJ
ftr-481	516	24	issue	issue	NOUN
ftr-481	516	25	.	.	PUNCT
ftr-481	517	1	see	see	VERB
ftr-481	517	2	geier	geier	NOUN
ftr-481	517	3	,	,	PUNCT
ftr-481	517	4	supra	supra	PROPN
ftr-481	517	5	note	note	NOUN
ftr-481	517	6	58	58	NUM
ftr-481	517	7	.	.	PUNCT
ftr-481	518	1	78	78	NUM
ftr-481	518	2	.	.	PUNCT
ftr-481	519	1	one	one	NUM
ftr-481	519	2	of	of	ADP
ftr-481	519	3	the	the	DET
ftr-481	519	4	areas	area	NOUN
ftr-481	519	5	in	in	ADP
ftr-481	519	6	which	which	PRON
ftr-481	519	7	professor	professor	NOUN
ftr-481	519	8	summers	summer	NOUN
ftr-481	519	9	and	and	CCONJ
ftr-481	519	10	i	i	PRON
ftr-481	519	11	disagree	disagree	VERB
ftr-481	519	12	is	be	AUX
ftr-481	519	13	my	my	PRON
ftr-481	519	14	comfort	comfort	NOUN
ftr-481	519	15	with	with	ADP
ftr-481	519	16	the	the	DET
ftr-481	519	17	evolution	evolution	NOUN
ftr-481	519	18	of	of	ADP
ftr-481	519	19	§	§	PROPN
ftr-481	519	20	162(a)(1	162(a)(1	NUM
ftr-481	519	21	)	)	PUNCT
ftr-481	519	22	.	.	PUNCT
ftr-481	520	1	see	see	VERB
ftr-481	520	2	supra	supra	PROPN
ftr-481	520	3	notes	note	VERB
ftr-481	520	4	45	45	NUM
ftr-481	520	5	-	-	SYM
ftr-481	520	6	47	47	NUM
ftr-481	520	7	and	and	CCONJ
ftr-481	520	8	accompanying	accompany	VERB
ftr-481	520	9	text	text	NOUN
ftr-481	520	10	.	.	PUNCT
ftr-481	521	1	he	he	PRON
ftr-481	521	2	generally	generally	ADV
ftr-481	521	3	believes	believe	VERB
ftr-481	521	4	that	that	SCONJ
ftr-481	521	5	without	without	ADP
ftr-481	521	6	statutory	statutory	ADJ
ftr-481	521	7	amendment	amendment	NOUN
ftr-481	521	8	,	,	PUNCT
ftr-481	521	9	the	the	DET
ftr-481	521	10	meaning	meaning	NOUN
ftr-481	521	11	of	of	ADP
ftr-481	521	12	a	a	DET
ftr-481	521	13	statute	statute	NOUN
ftr-481	521	14	can	can	AUX
ftr-481	521	15	not	not	PART
ftr-481	521	16	change	change	VERB
ftr-481	521	17	.	.	PUNCT
ftr-481	522	1	i	i	PRON
ftr-481	522	2	,	,	PUNCT
ftr-481	522	3	on	on	ADP
ftr-481	522	4	the	the	DET
ftr-481	522	5	other	other	ADJ
ftr-481	522	6	hand	hand	NOUN
ftr-481	522	7	,	,	PUNCT
ftr-481	522	8	am	be	AUX
ftr-481	522	9	comfortable	comfortable	ADJ
ftr-481	522	10	with	with	ADP
ftr-481	522	11	the	the	DET
ftr-481	522	12	notion	notion	NOUN
ftr-481	522	13	that	that	SCONJ
ftr-481	522	14	a	a	DET
ftr-481	522	15	statute	statute	NOUN
ftr-481	522	16	's	's	PART
ftr-481	522	17	meaning	meaning	NOUN
ftr-481	522	18	can	can	AUX
ftr-481	522	19	change	change	VERB
ftr-481	522	20	without	without	ADP
ftr-481	522	21	statutory	statutory	ADJ
ftr-481	522	22	amendment	amendment	NOUN
ftr-481	522	23	,	,	PUNCT
ftr-481	522	24	so	so	ADV
ftr-481	522	25	long	long	ADV
ftr-481	522	26	as	as	SCONJ
ftr-481	522	27	the	the	DET
ftr-481	522	28	evolution	evolution	NOUN
ftr-481	522	29	in	in	ADP
ftr-481	522	30	meaning	meaning	NOUN
ftr-481	522	31	can	can	AUX
ftr-481	522	32	either	either	CCONJ
ftr-481	522	33	be	be	AUX
ftr-481	522	34	supported	support	VERB
ftr-481	522	35	by	by	ADP
ftr-481	522	36	an	an	DET
ftr-481	522	37	argument	argument	NOUN
ftr-481	522	38	based	base	VERB
ftr-481	522	39	on	on	ADP
ftr-481	522	40	what	what	PRON
ftr-481	522	41	professor	professor	NOUN
ftr-481	522	42	summers	summer	NOUN
ftr-481	522	43	would	would	AUX
ftr-481	522	44	call	call	VERB
ftr-481	522	45	"	"	PUNCT
ftr-481	522	46	harmonization	harmonization	NOUN
ftr-481	522	47	"	"	PUNCT
ftr-481	522	48	and	and	CCONJ
ftr-481	522	49	what	what	PRON
ftr-481	522	50	i	i	PRON
ftr-481	522	51	have	have	AUX
ftr-481	522	52	called	call	VERB
ftr-481	522	53	"	"	PUNCT
ftr-481	522	54	structure	structure	NOUN
ftr-481	522	55	"	"	PUNCT
ftr-481	522	56	or	or	CCONJ
ftr-481	522	57	can	can	AUX
ftr-481	522	58	be	be	AUX
ftr-481	522	59	supported	support	VERB
ftr-481	522	60	by	by	ADP
ftr-481	522	61	a	a	DET
ftr-481	522	62	well	well	ADV
ftr-481	522	63	-	-	PUNCT
ftr-481	522	64	recognized	recognize	VERB
ftr-481	522	65	evolution	evolution	NOUN
ftr-481	522	66	in	in	ADP
ftr-481	522	67	the	the	DET
ftr-481	522	68	meaning	meaning	NOUN
ftr-481	522	69	of	of	ADP
ftr-481	522	70	a	a	DET
ftr-481	522	71	term	term	NOUN
ftr-481	522	72	in	in	ADP
ftr-481	522	73	popular	popular	ADJ
ftr-481	522	74	culture	culture	NOUN
ftr-481	522	75	.	.	PUNCT
ftr-481	523	1	thus	thus	ADV
ftr-481	523	2	,	,	PUNCT
ftr-481	523	3	i	i	PRON
ftr-481	523	4	am	be	AUX
ftr-481	523	5	comfortable	comfortable	ADJ
ftr-481	523	6	with	with	ADP
ftr-481	523	7	the	the	DET
ftr-481	523	8	use	use	NOUN
ftr-481	523	9	of	of	ADP
ftr-481	523	10	§	§	PROPN
ftr-481	523	11	162(a)(1	162(a)(1	NUM
ftr-481	523	12	)	)	PUNCT
ftr-481	523	13	as	as	ADP
ftr-481	523	14	a	a	DET
ftr-481	523	15	sword	sword	NOUN
ftr-481	523	16	(	(	PUNCT
ftr-481	523	17	instead	instead	ADV
ftr-481	523	18	of	of	ADP
ftr-481	523	19	as	as	ADP
ftr-481	523	20	a	a	DET
ftr-481	523	21	shield	shield	NOUN
ftr-481	523	22	,	,	PUNCT
ftr-481	523	23	as	as	SCONJ
ftr-481	523	24	it	it	PRON
ftr-481	523	25	was	be	AUX
ftr-481	523	26	originally	originally	ADV
ftr-481	523	27	used	use	VERB
ftr-481	523	28	)	)	PUNCT
ftr-481	523	29	to	to	PART
ftr-481	523	30	protect	protect	VERB
ftr-481	523	31	the	the	DET
ftr-481	523	32	double	double	ADJ
ftr-481	523	33	tax	tax	NOUN
ftr-481	523	34	system	system	NOUN
ftr-481	523	35	because	because	SCONJ
ftr-481	523	36	that	that	DET
ftr-481	523	37	system	system	NOUN
ftr-481	523	38	is	be	AUX
ftr-481	523	39	apparent	apparent	ADJ
ftr-481	523	40	on	on	ADP
ftr-481	523	41	the	the	DET
ftr-481	523	42	statute	statute	NOUN
ftr-481	523	43	's	's	PART
ftr-481	523	44	face	face	NOUN
ftr-481	523	45	.	.	PUNCT
ftr-481	524	1	similarly	similarly	ADV
ftr-481	524	2	,	,	PUNCT
ftr-481	524	3	i	i	PRON
ftr-481	524	4	am	be	AUX
ftr-481	524	5	comfortable	comfortable	ADJ
ftr-481	524	6	with	with	ADP
ftr-481	524	7	the	the	DET
ftr-481	524	8	supreme	supreme	PROPN
ftr-481	524	9	court	court	PROPN
ftr-481	524	10	's	's	PART
ftr-481	524	11	holding	holding	NOUN
ftr-481	524	12	that	that	SCONJ
ftr-481	524	13	the	the	DET
ftr-481	524	14	word	word	NOUN
ftr-481	524	15	"	"	PUNCT
ftr-481	524	16	charitable	charitable	ADJ
ftr-481	524	17	"	"	PUNCT
ftr-481	524	18	in	in	ADP
ftr-481	524	19	§	§	PROPN
ftr-481	524	20	501(c)(3	501(c)(3	NUM
ftr-481	524	21	)	)	PUNCT
ftr-481	524	22	,	,	PUNCT
ftr-481	524	23	allowing	allow	VERB
ftr-481	524	24	"	"	PUNCT
ftr-481	524	25	charitable	charitable	ADJ
ftr-481	524	26	"	"	PUNCT
ftr-481	524	27	organizations	organization	NOUN
ftr-481	524	28	to	to	PART
ftr-481	524	29	be	be	AUX
ftr-481	524	30	tax	tax	NOUN
ftr-481	524	31	-	-	PUNCT
ftr-481	524	32	exempt	exempt	ADJ
ftr-481	524	33	,	,	PUNCT
ftr-481	524	34	[	[	X
ftr-481	524	35	vol	vol	NOUN
ftr-481	524	36	.	.	NOUN
ftr-481	524	37	2:8	2:8	NUM
ftr-481	524	38	interpreting	interpret	VERB
ftr-481	524	39	tax	tax	NOUN
ftr-481	524	40	legislation	legislation	NOUN
ftr-481	524	41	:	:	PUNCT
ftr-481	524	42	the	the	DET
ftr-481	524	43	role	role	NOUN
ftr-481	524	44	of	of	ADP
ftr-481	524	45	purpose	purpose	NOUN
ftr-481	524	46	used	use	VERB
ftr-481	524	47	to	to	PART
ftr-481	524	48	describe	describe	VERB
ftr-481	524	49	the	the	DET
ftr-481	524	50	approach	approach	NOUN
ftr-481	524	51	?	?	PUNCT
ftr-481	525	1	because	because	SCONJ
ftr-481	525	2	the	the	DET
ftr-481	525	3	rhetoric	rhetoric	NOUN
ftr-481	525	4	of	of	ADP
ftr-481	525	5	opinions	opinion	NOUN
ftr-481	525	6	is	be	AUX
ftr-481	525	7	terribly	terribly	ADV
ftr-481	525	8	important	important	ADJ
ftr-481	525	9	.	.	PUNCT
ftr-481	526	1	summers	summer	NOUN
ftr-481	526	2	and	and	CCONJ
ftr-481	526	3	marshall	marshall	PROPN
ftr-481	526	4	fear	fear	VERB
ftr-481	526	5	that	that	SCONJ
ftr-481	526	6	if	if	SCONJ
ftr-481	526	7	the	the	DET
ftr-481	526	8	rhetoric	rhetoric	NOUN
ftr-481	526	9	of	of	ADP
ftr-481	526	10	ultimate	ultimate	ADJ
ftr-481	526	11	purpose	purpose	NOUN
ftr-481	526	12	is	be	AUX
ftr-481	526	13	used	use	VERB
ftr-481	526	14	to	to	PART
ftr-481	526	15	reach	reach	VERB
ftr-481	526	16	a	a	DET
ftr-481	526	17	result	result	NOUN
ftr-481	526	18	that	that	PRON
ftr-481	526	19	could	could	AUX
ftr-481	526	20	have	have	AUX
ftr-481	526	21	been	be	AUX
ftr-481	526	22	reached	reach	VERB
ftr-481	526	23	using	use	VERB
ftr-481	526	24	an	an	DET
ftr-481	526	25	ordinary	ordinary	ADJ
ftr-481	526	26	or	or	CCONJ
ftr-481	526	27	technical	technical	ADJ
ftr-481	526	28	meaning	meaning	NOUN
ftr-481	526	29	interpretation	interpretation	NOUN
ftr-481	526	30	,	,	PUNCT
ftr-481	526	31	that	that	DET
ftr-481	526	32	language	language	NOUN
ftr-481	526	33	of	of	ADP
ftr-481	526	34	ultimate	ultimate	ADJ
ftr-481	526	35	purpose	purpose	NOUN
ftr-481	526	36	may	may	AUX
ftr-481	526	37	invite	invite	VERB
ftr-481	526	38	the	the	DET
ftr-481	526	39	judge	judge	NOUN
ftr-481	526	40	in	in	ADP
ftr-481	526	41	a	a	DET
ftr-481	526	42	different	different	ADJ
ftr-481	526	43	case	case	NOUN
ftr-481	526	44	to	to	PART
ftr-481	526	45	go	go	VERB
ftr-481	526	46	beyond	beyond	ADP
ftr-481	526	47	the	the	DET
ftr-481	526	48	constraints	constraint	NOUN
ftr-481	526	49	of	of	ADP
ftr-481	526	50	ordinary	ordinary	ADJ
ftr-481	526	51	-	-	PUNCT
ftr-481	526	52	meaning	mean	VERB
ftr-481	526	53	argumentation	argumentation	NOUN
ftr-481	526	54	to	to	PART
ftr-481	526	55	reach	reach	VERB
ftr-481	526	56	substantive	substantive	ADJ
ftr-481	526	57	results	result	NOUN
ftr-481	526	58	compatible	compatible	ADJ
ftr-481	526	59	with	with	ADP
ftr-481	526	60	the	the	DET
ftr-481	526	61	judge	judge	NOUN
ftr-481	526	62	's	's	PART
ftr-481	526	63	policy	policy	NOUN
ftr-481	526	64	views	view	NOUN
ftr-481	526	65	.	.	PUNCT
ftr-481	527	1	i	i	PRON
ftr-481	527	2	agree	agree	VERB
ftr-481	527	3	with	with	ADP
ftr-481	527	4	their	their	PRON
ftr-481	527	5	discomfort	discomfort	NOUN
ftr-481	527	6	with	with	ADP
ftr-481	527	7	appeals	appeal	NOUN
ftr-481	527	8	to	to	ADP
ftr-481	527	9	a	a	DET
ftr-481	527	10	statute	statute	NOUN
ftr-481	527	11	's	's	PART
ftr-481	527	12	ultimate	ultimate	ADJ
ftr-481	527	13	purpose	purpose	NOUN
ftr-481	527	14	,	,	PUNCT
ftr-481	527	15	as	as	SCONJ
ftr-481	527	16	they	they	PRON
ftr-481	527	17	describe	describe	VERB
ftr-481	527	18	it	it	PRON
ftr-481	527	19	.	.	PUNCT
ftr-481	528	1	appeals	appeal	NOUN
ftr-481	528	2	to	to	ADP
ftr-481	528	3	purpose	purpose	NOUN
ftr-481	528	4	should	should	AUX
ftr-481	528	5	be	be	AUX
ftr-481	528	6	limited	limit	VERB
ftr-481	528	7	,	,	PUNCT
ftr-481	528	8	in	in	ADP
ftr-481	528	9	my	my	PRON
ftr-481	528	10	view	view	NOUN
ftr-481	528	11	,	,	PUNCT
ftr-481	528	12	to	to	ADP
ftr-481	528	13	those	those	DET
ftr-481	528	14	purposes	purpose	NOUN
ftr-481	528	15	apparent	apparent	ADJ
ftr-481	528	16	on	on	ADP
ftr-481	528	17	the	the	DET
ftr-481	528	18	face	face	NOUN
ftr-481	528	19	of	of	ADP
ftr-481	528	20	the	the	DET
ftr-481	528	21	statute	statute	NOUN
ftr-481	528	22	and	and	CCONJ
ftr-481	528	23	its	its	PRON
ftr-481	528	24	legislative	legislative	ADJ
ftr-481	528	25	history	history	NOUN
ftr-481	528	26	,	,	PUNCT
ftr-481	528	27	as	as	SCONJ
ftr-481	528	28	i	i	PRON
ftr-481	528	29	have	have	AUX
ftr-481	528	30	defined	define	VERB
ftr-481	528	31	it	it	PRON
ftr-481	528	32	.	.	PUNCT
ftr-481	528	33	'	'	PUNCT
ftr-481	529	1	to	to	PART
ftr-481	529	2	illustrate	illustrate	VERB
ftr-481	529	3	what	what	PRON
ftr-481	529	4	i	i	PRON
ftr-481	529	5	mean	mean	VERB
ftr-481	529	6	,	,	PUNCT
ftr-481	529	7	i	i	PRON
ftr-481	529	8	use	use	VERB
ftr-481	529	9	the	the	DET
ftr-481	529	10	controversial	controversial	ADJ
ftr-481	529	11	albertson	albertson	NOUN
ftr-481	529	12	's	's	PART
ftr-481	529	13	decision	decision	NOUN
ftr-481	529	14	,	,	PUNCT
ftr-481	529	15	which	which	PRON
ftr-481	529	16	was	be	AUX
ftr-481	529	17	first	first	ADV
ftr-481	529	18	decided	decide	VERB
ftr-481	529	19	by	by	ADP
ftr-481	529	20	the	the	DET
ftr-481	529	21	ninth	ninth	ADJ
ftr-481	529	22	circuit	circuit	NOUN
ftr-481	529	23	in	in	ADP
ftr-481	529	24	december	december	PROPN
ftr-481	529	25	of	of	ADP
ftr-481	529	26	1993	1993	NUM
ftr-481	529	27	.	.	PUNCT
ftr-481	529	28	"	"	PUNCT
ftr-481	530	1	after	after	SCONJ
ftr-481	530	2	an	an	DET
ftr-481	530	3	uproar	uproar	NOUN
ftr-481	530	4	ensued	ensue	VERB
ftr-481	530	5	over	over	ADP
ftr-481	530	6	the	the	DET
ftr-481	530	7	decision,8	decision,8	NOUN
ftr-481	530	8	'	'	PART
ftr-481	530	9	the	the	DET
ftr-481	530	10	court	court	NOUN
ftr-481	530	11	vacated	vacate	VERB
ftr-481	530	12	it	it	PRON
ftr-481	530	13	and	and	CCONJ
ftr-481	530	14	granted	grant	VERB
ftr-481	530	15	a	a	DET
ftr-481	530	16	rehearing	rehearing	NOUN
ftr-481	530	17	.	.	PUNCT
ftr-481	530	18	'	'	PUNCT
ftr-481	531	1	its	its	PRON
ftr-481	531	2	second	second	ADJ
ftr-481	531	3	opinion	opinion	NOUN
ftr-481	531	4	reversed	reverse	VERB
ftr-481	531	5	the	the	DET
ftr-481	531	6	prior	prior	ADJ
ftr-481	531	7	decision	decision	NOUN
ftr-481	531	8	.	.	PUNCT
ftr-481	531	9	'	'	PUNCT
ftr-481	532	1	albertson	albertson	PROPN
ftr-481	532	2	's	's	PART
ftr-481	532	3	had	have	AUX
ftr-481	532	4	"	"	PUNCT
ftr-481	532	5	nonqualified	nonqualifie	VERB
ftr-481	532	6	"	"	PUNCT
ftr-481	532	7	deferred	defer	VERB
ftr-481	532	8	compensation	compensation	NOUN
ftr-481	532	9	arrangements	arrangement	NOUN
ftr-481	532	10	with	with	ADP
ftr-481	532	11	some	some	PRON
ftr-481	532	12	of	of	ADP
ftr-481	532	13	its	its	PRON
ftr-481	532	14	top	top	ADJ
ftr-481	532	15	executives	executive	NOUN
ftr-481	532	16	and	and	CCONJ
ftr-481	532	17	directors	director	NOUN
ftr-481	532	18	.	.	PUNCT
ftr-481	533	1	under	under	ADP
ftr-481	533	2	a	a	DET
ftr-481	533	3	deferred	defer	VERB
ftr-481	533	4	compensation	compensation	NOUN
ftr-481	533	5	plan	plan	NOUN
ftr-481	533	6	,	,	PUNCT
ftr-481	533	7	whether	whether	SCONJ
ftr-481	533	8	qualified	qualified	ADJ
ftr-481	533	9	or	or	CCONJ
ftr-481	533	10	nonqualified	nonqualifie	VERB
ftr-481	533	11	,	,	PUNCT
ftr-481	533	12	employees	employee	NOUN
ftr-481	533	13	generally	generally	ADV
ftr-481	533	14	include	include	VERB
ftr-481	533	15	deferred	defer	VERB
ftr-481	533	16	no	no	ADV
ftr-481	533	17	longer	long	ADV
ftr-481	533	18	includes	include	VERB
ftr-481	533	19	educational	educational	ADJ
ftr-481	533	20	institutions	institution	NOUN
ftr-481	533	21	that	that	PRON
ftr-481	533	22	discriminate	discriminate	VERB
ftr-481	533	23	on	on	ADP
ftr-481	533	24	the	the	DET
ftr-481	533	25	basis	basis	NOUN
ftr-481	533	26	of	of	ADP
ftr-481	533	27	race	race	NOUN
ftr-481	533	28	,	,	PUNCT
ftr-481	533	29	bob	bob	PROPN
ftr-481	533	30	jones	jones	PROPN
ftr-481	533	31	univ	univ	PROPN
ftr-481	533	32	.	.	PUNCT
ftr-481	534	1	v.	v.	PROPN
ftr-481	534	2	united	united	PROPN
ftr-481	534	3	states	states	PROPN
ftr-481	534	4	,	,	PUNCT
ftr-481	534	5	461	461	NUM
ftr-481	534	6	u.s	u.s	PROPN
ftr-481	534	7	.	.	PROPN
ftr-481	534	8	574	574	NUM
ftr-481	534	9	(	(	PUNCT
ftr-481	534	10	1983	1983	NUM
ftr-481	534	11	)	)	PUNCT
ftr-481	534	12	,	,	PUNCT
ftr-481	535	1	even	even	ADV
ftr-481	535	2	though	though	SCONJ
ftr-481	535	3	§	§	PROPN
ftr-481	535	4	501(c)(3	501(c)(3	NUM
ftr-481	535	5	)	)	PUNCT
ftr-481	535	6	was	be	AUX
ftr-481	535	7	enacted	enact	VERB
ftr-481	535	8	when	when	SCONJ
ftr-481	535	9	plessy	plessy	PROPN
ftr-481	535	10	v.	v.	ADP
ftr-481	535	11	ferguson	ferguson	PROPN
ftr-481	535	12	,	,	PUNCT
ftr-481	535	13	163	163	NUM
ftr-481	535	14	u.s	u.s	PROPN
ftr-481	535	15	.	.	PROPN
ftr-481	535	16	537	537	NUM
ftr-481	535	17	(	(	PUNCT
ftr-481	535	18	1896	1896	NUM
ftr-481	535	19	)	)	PUNCT
ftr-481	535	20	(	(	PUNCT
ftr-481	535	21	affirming	affirm	VERB
ftr-481	535	22	separate	separate	ADJ
ftr-481	535	23	but	but	CCONJ
ftr-481	535	24	equal	equal	ADJ
ftr-481	535	25	doctrine	doctrine	NOUN
ftr-481	535	26	)	)	PUNCT
ftr-481	535	27	,	,	PUNCT
ftr-481	535	28	was	be	AUX
ftr-481	535	29	the	the	DET
ftr-481	535	30	law	law	NOUN
ftr-481	535	31	of	of	ADP
ftr-481	535	32	the	the	DET
ftr-481	535	33	land	land	NOUN
ftr-481	535	34	and	and	CCONJ
ftr-481	535	35	had	have	AUX
ftr-481	535	36	not	not	PART
ftr-481	535	37	been	be	AUX
ftr-481	535	38	amended	amend	VERB
ftr-481	535	39	.	.	PUNCT
ftr-481	536	1	see	see	VERB
ftr-481	536	2	generally	generally	ADV
ftr-481	536	3	geier	geier	NOUN
ftr-481	536	4	,	,	PUNCT
ftr-481	536	5	supra	supra	PROPN
ftr-481	536	6	note	note	NOUN
ftr-481	536	7	4	4	NUM
ftr-481	536	8	,	,	PUNCT
ftr-481	536	9	at	at	ADP
ftr-481	536	10	484	484	NUM
ftr-481	536	11	-	-	SYM
ftr-481	536	12	86	86	NUM
ftr-481	536	13	(	(	PUNCT
ftr-481	536	14	discussing	discuss	VERB
ftr-481	536	15	the	the	DET
ftr-481	536	16	bob	bob	PROPN
ftr-481	536	17	jones	jones	PROPN
ftr-481	536	18	case	case	PROPN
ftr-481	536	19	)	)	PUNCT
ftr-481	536	20	.	.	PUNCT
ftr-481	537	1	79	79	NUM
ftr-481	537	2	.	.	PUNCT
ftr-481	538	1	see	see	VERB
ftr-481	538	2	supra	supra	PROPN
ftr-481	538	3	notes	note	VERB
ftr-481	538	4	35	35	NUM
ftr-481	538	5	and	and	CCONJ
ftr-481	538	6	44	44	NUM
ftr-481	538	7	and	and	CCONJ
ftr-481	538	8	accompanying	accompany	VERB
ftr-481	538	9	text	text	NOUN
ftr-481	538	10	.	.	PUNCT
ftr-481	539	1	80	80	NUM
ftr-481	539	2	.	.	X
ftr-481	540	1	albertson	albertson	PROPN
ftr-481	540	2	's	's	PART
ftr-481	540	3	,	,	PUNCT
ftr-481	540	4	inc	inc	PROPN
ftr-481	540	5	.	.	PROPN
ftr-481	541	1	v.	v.	PROPN
ftr-481	541	2	commissioner	commissioner	PROPN
ftr-481	541	3	,	,	PUNCT
ftr-481	541	4	12	12	NUM
ftr-481	541	5	f.3d	f.3d	NUM
ftr-481	541	6	1529	1529	NUM
ftr-481	541	7	(	(	PUNCT
ftr-481	541	8	9th	9th	ADJ
ftr-481	541	9	cir	cir	NOUN
ftr-481	541	10	.	.	PUNCT
ftr-481	541	11	1993	1993	NUM
ftr-481	541	12	)	)	PUNCT
ftr-481	541	13	.	.	PUNCT
ftr-481	542	1	81	81	NUM
ftr-481	542	2	.	.	PUNCT
ftr-481	543	1	a	a	DET
ftr-481	543	2	sampling	sampling	NOUN
ftr-481	543	3	of	of	ADP
ftr-481	543	4	the	the	DET
ftr-481	543	5	commentary	commentary	NOUN
ftr-481	543	6	on	on	ADP
ftr-481	543	7	albertson	albertson	PROPN
ftr-481	543	8	's	's	PART
ftr-481	543	9	in	in	ADP
ftr-481	543	10	tax	tax	NOUN
ftr-481	543	11	notes	note	NOUN
ftr-481	543	12	includes	include	VERB
ftr-481	543	13	zelinsky	zelinsky	ADJ
ftr-481	543	14	,	,	PUNCT
ftr-481	543	15	supra	supra	PROPN
ftr-481	543	16	note	note	PROPN
ftr-481	543	17	62	62	NUM
ftr-481	543	18	,	,	PUNCT
ftr-481	543	19	edward	edward	PROPN
ftr-481	543	20	j.	j.	PROPN
ftr-481	543	21	abahoonie	abahoonie	PROPN
ftr-481	543	22	,	,	PUNCT
ftr-481	543	23	ninth	ninth	ADJ
ftr-481	543	24	circuit	circuit	PROPN
ftr-481	543	25	's	's	PART
ftr-481	543	26	albertson	albertson	PROPN
ftr-481	543	27	's	's	PART
ftr-481	543	28	rip	rip	ADJ
ftr-481	543	29	-	-	PUNCT
ftr-481	543	30	flop	flop	NOUN
ftr-481	543	31	outrages	outrage	NOUN
ftr-481	543	32	practitioner	practitioner	NOUN
ftr-481	543	33	,	,	PUNCT
ftr-481	543	34	letter	letter	NOUN
ftr-481	543	35	to	to	ADP
ftr-481	543	36	the	the	DET
ftr-481	543	37	editor	editor	NOUN
ftr-481	543	38	,	,	PUNCT
ftr-481	543	39	66	66	NUM
ftr-481	543	40	tax	tax	NOUN
ftr-481	543	41	notes	note	NOUN
ftr-481	543	42	898	898	NUM
ftr-481	543	43	(	(	PUNCT
ftr-481	543	44	feb	feb	PROPN
ftr-481	543	45	.	.	PROPN
ftr-481	543	46	6	6	NUM
ftr-481	543	47	,	,	PUNCT
ftr-481	543	48	1995	1995	NUM
ftr-481	543	49	)	)	PUNCT
ftr-481	543	50	;	;	PUNCT
ftr-481	543	51	edward	edward	PROPN
ftr-481	543	52	j.	j.	PROPN
ftr-481	543	53	abahoonie	abahoonie	PROPN
ftr-481	543	54	,	,	PUNCT
ftr-481	543	55	critics	critic	NOUN
ftr-481	543	56	of	of	ADP
ftr-481	543	57	albertson	albertson	PROPN
ftr-481	543	58	's	's	PART
ftr-481	543	59	suffer	suffer	NOUN
ftr-481	543	60	from	from	ADP
ftr-481	543	61	tax	tax	NOUN
ftr-481	543	62	myopia	myopia	NOUN
ftr-481	543	63	,	,	PUNCT
ftr-481	543	64	letter	letter	NOUN
ftr-481	543	65	to	to	ADP
ftr-481	543	66	the	the	DET
ftr-481	543	67	editor	editor	NOUN
ftr-481	543	68	,	,	PUNCT
ftr-481	543	69	63	63	NUM
ftr-481	543	70	tax	tax	NOUN
ftr-481	543	71	notes	note	NOUN
ftr-481	543	72	913	913	NUM
ftr-481	543	73	(	(	PUNCT
ftr-481	543	74	may	may	PROPN
ftr-481	543	75	16	16	NUM
ftr-481	543	76	,	,	PUNCT
ftr-481	543	77	1994	1994	NUM
ftr-481	543	78	)	)	PUNCT
ftr-481	543	79	;	;	PUNCT
ftr-481	543	80	jasper	jasper	PROPN
ftr-481	543	81	l.	l.	PROPN
ftr-481	543	82	cummings	cummings	PROPN
ftr-481	543	83	,	,	PUNCT
ftr-481	543	84	jr	jr	PROPN
ftr-481	543	85	.	.	PROPN
ftr-481	543	86	,	,	PUNCT
ftr-481	543	87	statutory	statutory	ADJ
ftr-481	543	88	interpretation	interpretation	NOUN
ftr-481	543	89	and	and	CCONJ
ftr-481	543	90	albertson	albertson	PROPN
ftr-481	543	91	's	's	PART
ftr-481	543	92	,	,	PUNCT
ftr-481	543	93	66	66	NUM
ftr-481	543	94	tax	tax	NOUN
ftr-481	543	95	notes	note	NOUN
ftr-481	543	96	559	559	NUM
ftr-481	543	97	(	(	PUNCT
ftr-481	543	98	jan	jan	PROPN
ftr-481	543	99	.	.	PROPN
ftr-481	543	100	23	23	NUM
ftr-481	543	101	,	,	PUNCT
ftr-481	543	102	1995	1995	NUM
ftr-481	543	103	)	)	PUNCT
ftr-481	543	104	;	;	PUNCT
ftr-481	543	105	daniel	daniel	PROPN
ftr-481	543	106	halperin	halperin	PROPN
ftr-481	543	107	,	,	PUNCT
ftr-481	543	108	albertson	albertson	PROPN
ftr-481	543	109	's	's	PART
ftr-481	543	110	:	:	PUNCT
ftr-481	543	111	more	more	ADJ
ftr-481	543	112	outrage	outrage	NOUN
ftr-481	543	113	,	,	PUNCT
ftr-481	543	114	viewpoint	viewpoint	NOUN
ftr-481	543	115	.	.	PUNCT
ftr-481	544	1	63	63	NUM
ftr-481	544	2	tax	tax	NOUN
ftr-481	544	3	notes	note	NOUN
ftr-481	544	4	1771	1771	NUM
ftr-481	544	5	(	(	PUNCT
ftr-481	544	6	june	june	PROPN
ftr-481	544	7	27	27	NUM
ftr-481	544	8	,	,	PUNCT
ftr-481	544	9	1994	1994	NUM
ftr-481	544	10	)	)	PUNCT
ftr-481	544	11	;	;	PUNCT
ftr-481	544	12	daniel	daniel	PROPN
ftr-481	544	13	halperin	halperin	PROPN
ftr-481	544	14	,	,	PUNCT
ftr-481	544	15	halperin	halperin	PROPN
ftr-481	544	16	reiterates	reiterate	VERB
ftr-481	544	17	his	his	PRON
ftr-481	544	18	complaints	complaint	NOUN
ftr-481	544	19	about	about	ADP
ftr-481	544	20	albertson	albertson	PROPN
ftr-481	544	21	's	's	PART
ftr-481	544	22	,	,	PUNCT
ftr-481	544	23	letter	letter	NOUN
ftr-481	544	24	to	to	ADP
ftr-481	544	25	the	the	DET
ftr-481	544	26	editor	editor	NOUN
ftr-481	544	27	,	,	PUNCT
ftr-481	544	28	63	63	NUM
ftr-481	544	29	tax	tax	NOUN
ftr-481	544	30	notes	note	NOUN
ftr-481	544	31	483	483	NUM
ftr-481	544	32	(	(	PUNCT
ftr-481	544	33	apr	apr	PROPN
ftr-481	544	34	.	.	PROPN
ftr-481	544	35	25	25	NUM
ftr-481	544	36	,	,	PUNCT
ftr-481	544	37	1994	1994	NUM
ftr-481	544	38	)	)	PUNCT
ftr-481	544	39	;	;	PUNCT
ftr-481	544	40	daniel	daniel	PROPN
ftr-481	544	41	halperin	halperin	PROPN
ftr-481	544	42	.	.	PUNCT
ftr-481	545	1	ninth	ninth	ADJ
ftr-481	545	2	circuit	circuit	NOUN
ftr-481	545	3	's	's	PART
ftr-481	545	4	decision	decision	NOUN
ftr-481	545	5	in	in	ADP
ftr-481	545	6	albertson	albertson	PROPN
ftr-481	545	7	's	's	PART
ftr-481	545	8	is	be	AUX
ftr-481	545	9	outrageous	outrageous	ADJ
ftr-481	545	10	,	,	PUNCT
ftr-481	545	11	viewpoint	viewpoint	NOUN
ftr-481	545	12	,	,	PUNCT
ftr-481	545	13	62	62	NUM
ftr-481	545	14	tax	tax	NOUN
ftr-481	545	15	notes	note	NOUN
ftr-481	545	16	1083	1083	NUM
ftr-481	545	17	(	(	PUNCT
ftr-481	545	18	feb	feb	PROPN
ftr-481	545	19	.	.	PROPN
ftr-481	545	20	21	21	NUM
ftr-481	545	21	,	,	PUNCT
ftr-481	545	22	1994	1994	NUM
ftr-481	545	23	)	)	PUNCT
ftr-481	545	24	;	;	PUNCT
ftr-481	545	25	charles	charles	PROPN
ftr-481	545	26	i.	i.	PROPN
ftr-481	545	27	kingson	kingson	PROPN
ftr-481	545	28	,	,	PUNCT
ftr-481	545	29	some	some	DET
ftr-481	545	30	definitional	definitional	ADJ
ftr-481	545	31	issues	issue	NOUN
ftr-481	545	32	ignored	ignore	VERB
ftr-481	545	33	in	in	ADP
ftr-481	545	34	the	the	DET
ftr-481	545	35	albertson	albertson	NOUN
ftr-481	545	36	's	's	PART
ftr-481	545	37	decision	decision	NOUN
ftr-481	545	38	.	.	PUNCT
ftr-481	546	1	letter	letter	NOUN
ftr-481	546	2	to	to	ADP
ftr-481	546	3	the	the	DET
ftr-481	546	4	editor	editor	NOUN
ftr-481	546	5	,	,	PUNCT
ftr-481	546	6	64	64	NUM
ftr-481	546	7	tax	tax	NOUN
ftr-481	546	8	notes	note	NOUN
ftr-481	546	9	681	681	NUM
ftr-481	546	10	(	(	PUNCT
ftr-481	546	11	aug	aug	PROPN
ftr-481	546	12	.	.	PROPN
ftr-481	546	13	1	1	NUM
ftr-481	546	14	,	,	PUNCT
ftr-481	546	15	1994	1994	NUM
ftr-481	546	16	)	)	PUNCT
ftr-481	546	17	;	;	PUNCT
ftr-481	546	18	daniel	daniel	PROPN
ftr-481	546	19	s.	s.	PROPN
ftr-481	546	20	knight	knight	PROPN
ftr-481	546	21	,	,	PUNCT
ftr-481	546	22	albertson	albertson	PROPN
ftr-481	546	23	's	's	PART
ftr-481	546	24	parrying	parrying	NOUN
ftr-481	546	25	and	and	CCONJ
ftr-481	546	26	thrusting	thrusting	NOUN
ftr-481	546	27	misses	miss	VERB
ftr-481	546	28	the	the	DET
ftr-481	546	29	point	point	NOUN
ftr-481	546	30	,	,	PUNCT
ftr-481	546	31	letter	letter	NOUN
ftr-481	546	32	to	to	ADP
ftr-481	546	33	the	the	DET
ftr-481	546	34	editor	editor	NOUN
ftr-481	546	35	,	,	PUNCT
ftr-481	546	36	63	63	NUM
ftr-481	546	37	tax	tax	NOUN
ftr-481	546	38	notes	note	NOUN
ftr-481	546	39	483	483	NUM
ftr-481	546	40	(	(	PUNCT
ftr-481	546	41	apr	apr	PROPN
ftr-481	546	42	.	.	PROPN
ftr-481	546	43	25	25	NUM
ftr-481	546	44	,	,	PUNCT
ftr-481	546	45	1994	1994	NUM
ftr-481	546	46	)	)	PUNCT
ftr-481	546	47	;	;	PUNCT
ftr-481	546	48	william	william	PROPN
ftr-481	546	49	d.	d.	PROPN
ftr-481	546	50	popkin	popkin	PROPN
ftr-481	546	51	,	,	PUNCT
ftr-481	546	52	albertson	albertson	PROPN
ftr-481	546	53	's	's	PART
ftr-481	546	54	and	and	CCONJ
ftr-481	546	55	statutory	statutory	ADJ
ftr-481	546	56	interpretation	interpretation	NOUN
ftr-481	546	57	,	,	PUNCT
ftr-481	546	58	letter	letter	NOUN
ftr-481	546	59	to	to	ADP
ftr-481	546	60	the	the	DET
ftr-481	546	61	editor	editor	NOUN
ftr-481	546	62	,	,	PUNCT
ftr-481	546	63	64	64	NUM
ftr-481	546	64	tax	tax	NOUN
ftr-481	546	65	notes	note	NOUN
ftr-481	546	66	1207	1207	NUM
ftr-481	546	67	(	(	PUNCT
ftr-481	546	68	feb	feb	PROPN
ftr-481	546	69	.	.	PROPN
ftr-481	546	70	20	20	NUM
ftr-481	546	71	,	,	PUNCT
ftr-481	546	72	1995	1995	NUM
ftr-481	546	73	)	)	PUNCT
ftr-481	546	74	;	;	PUNCT
ftr-481	546	75	meegan	meegan	PROPN
ftr-481	546	76	m.	m.	NOUN
ftr-481	546	77	reilly	reilly	PROPN
ftr-481	546	78	,	,	PUNCT
ftr-481	546	79	ninth	ninth	ADJ
ftr-481	546	80	circuit	circuit	NOUN
ftr-481	546	81	did	do	VERB
ftr-481	546	82	the	the	DET
ftr-481	546	83	right	right	ADJ
ftr-481	546	84	thing	thing	NOUN
ftr-481	546	85	in	in	ADP
ftr-481	546	86	albertson's	albertson's	PROPN
ftr-481	546	87	-	-	PUNCT
ftr-481	546	88	or	or	CCONJ
ftr-481	546	89	did	do	VERB
ftr-481	546	90	it	it	PRON
ftr-481	546	91	?	?	PUNCT
ftr-481	546	92	,	,	PUNCT
ftr-481	546	93	viewpoint	viewpoint	NOUN
ftr-481	546	94	,	,	PUNCT
ftr-481	546	95	65	65	NUM
ftr-481	546	96	tax	tax	NOUN
ftr-481	546	97	notes	note	NOUN
ftr-481	546	98	1322	1322	NUM
ftr-481	546	99	(	(	PUNCT
ftr-481	546	100	dec	dec	PROPN
ftr-481	546	101	.	.	PROPN
ftr-481	546	102	12	12	NUM
ftr-481	546	103	,	,	PUNCT
ftr-481	546	104	1994	1994	NUM
ftr-481	546	105	)	)	PUNCT
ftr-481	546	106	;	;	PUNCT
ftr-481	546	107	steven	steven	PROPN
ftr-481	546	108	j.	j.	PROPN
ftr-481	546	109	willis	willis	PROPN
ftr-481	546	110	,	,	PUNCT
ftr-481	546	111	albertson	albertson	PROPN
ftr-481	546	112	's	's	PART
ftr-481	546	113	:	:	PUNCT
ftr-481	546	114	less	less	ADJ
ftr-481	546	115	emotion	emotion	NOUN
ftr-481	546	116	and	and	CCONJ
ftr-481	546	117	more	more	ADJ
ftr-481	546	118	reason	reason	NOUN
ftr-481	546	119	would	would	AUX
ftr-481	546	120	be	be	AUX
ftr-481	546	121	helpful	helpful	ADJ
ftr-481	546	122	,	,	PUNCT
ftr-481	546	123	viewpoint	viewpoint	NOUN
ftr-481	546	124	,	,	PUNCT
ftr-481	546	125	64	64	NUM
ftr-481	546	126	tax	tax	NOUN
ftr-481	546	127	notes	note	NOUN
ftr-481	546	128	961	961	NUM
ftr-481	546	129	(	(	PUNCT
ftr-481	546	130	aug	aug	PROPN
ftr-481	546	131	.	.	PROPN
ftr-481	546	132	15	15	NUM
ftr-481	546	133	,	,	PUNCT
ftr-481	546	134	1994	1994	NUM
ftr-481	546	135	)	)	PUNCT
ftr-481	546	136	;	;	PUNCT
ftr-481	546	137	steven	steven	PROPN
ftr-481	546	138	j.	j.	PROPN
ftr-481	546	139	willis	willis	PROPN
ftr-481	546	140	,	,	PUNCT
ftr-481	546	141	leave	leave	VERB
ftr-481	546	142	albertson	albertson	PROPN
ftr-481	546	143	's	's	PART
ftr-481	546	144	alone	alone	ADV
ftr-481	546	145	,	,	PUNCT
ftr-481	546	146	63	63	NUM
ftr-481	546	147	tax	tax	NOUN
ftr-481	546	148	notes	note	NOUN
ftr-481	546	149	1481	1481	NUM
ftr-481	546	150	(	(	PUNCT
ftr-481	546	151	june	june	PROPN
ftr-481	546	152	13	13	NUM
ftr-481	546	153	,	,	PUNCT
ftr-481	546	154	1994	1994	NUM
ftr-481	546	155	)	)	PUNCT
ftr-481	546	156	;	;	PUNCT
ftr-481	546	157	edward	edward	PROPN
ftr-481	546	158	a.	a.	PROPN
ftr-481	546	159	zelinsky	zelinsky	PROPN
ftr-481	546	160	,	,	PUNCT
ftr-481	546	161	the	the	DET
ftr-481	546	162	ninth	ninth	ADJ
ftr-481	546	163	circuit	circuit	NOUN
ftr-481	546	164	's	's	PART
ftr-481	546	165	albertson	albertson	NOUN
ftr-481	546	166	's	's	PART
ftr-481	546	167	decision	decision	NOUN
ftr-481	546	168	:	:	PUNCT
ftr-481	546	169	right	right	ADJ
ftr-481	546	170	for	for	ADP
ftr-481	546	171	1983	1983	NUM
ftr-481	546	172	.	.	PUNCT
ftr-481	547	1	wrong	wrong	ADJ
ftr-481	547	2	for	for	ADP
ftr-481	547	3	today	today	NOUN
ftr-481	547	4	,	,	PUNCT
ftr-481	547	5	63	63	NUM
ftr-481	547	6	tax	tax	NOUN
ftr-481	547	7	notes	note	NOUN
ftr-481	547	8	231	231	NUM
ftr-481	547	9	(	(	PUNCT
ftr-481	547	10	apr	apr	NOUN
ftr-481	547	11	.	.	PROPN
ftr-481	547	12	11	11	NUM
ftr-481	547	13	,	,	PUNCT
ftr-481	547	14	1994	1994	NUM
ftr-481	547	15	)	)	PUNCT
ftr-481	547	16	.	.	PUNCT
ftr-481	548	1	82	82	NUM
ftr-481	548	2	.	.	X
ftr-481	548	3	12	12	NUM
ftr-481	548	4	f.3d	f.3d	NUM
ftr-481	548	5	159	159	NUM
ftr-481	548	6	(	(	PUNCT
ftr-481	548	7	1994	1994	NUM
ftr-481	548	8	)	)	PUNCT
ftr-481	548	9	.	.	PUNCT
ftr-481	549	1	83	83	NUM
ftr-481	549	2	.	.	PUNCT
ftr-481	550	1	42	42	NUM
ftr-481	550	2	f.3d	f.3d	NUM
ftr-481	550	3	537	537	NUM
ftr-481	550	4	(	(	PUNCT
ftr-481	550	5	1994	1994	NUM
ftr-481	550	6	)	)	PUNCT
ftr-481	550	7	.	.	PUNCT
ftr-481	551	1	19951	19951	NUM
ftr-481	551	2	florida	florida	PROPN
ftr-481	551	3	tax	tax	PROPN
ftr-481	551	4	review	review	PROPN
ftr-481	551	5	compensation	compensation	NOUN
ftr-481	551	6	in	in	ADP
ftr-481	551	7	income	income	NOUN
ftr-481	551	8	only	only	ADV
ftr-481	551	9	when	when	SCONJ
ftr-481	551	10	received	receive	VERB
ftr-481	551	11	.	.	PUNCT
ftr-481	551	12	'	'	PUNCT
ftr-481	552	1	if	if	SCONJ
ftr-481	552	2	the	the	DET
ftr-481	552	3	plan	plan	NOUN
ftr-481	552	4	is	be	AUX
ftr-481	552	5	qualified	qualified	ADJ
ftr-481	552	6	,	,	PUNCT
ftr-481	552	7	the	the	DET
ftr-481	552	8	employer	employer	NOUN
ftr-481	552	9	may	may	AUX
ftr-481	552	10	nevertheless	nevertheless	ADV
ftr-481	552	11	deduct	deduct	VERB
ftr-481	552	12	its	its	PRON
ftr-481	552	13	contributions	contribution	NOUN
ftr-481	552	14	to	to	ADP
ftr-481	552	15	the	the	DET
ftr-481	552	16	plan	plan	NOUN
ftr-481	552	17	as	as	SCONJ
ftr-481	552	18	they	they	PRON
ftr-481	552	19	are	be	AUX
ftr-481	552	20	paid	pay	VERB
ftr-481	552	21	into	into	ADP
ftr-481	552	22	the	the	DET
ftr-481	552	23	pension	pension	NOUN
ftr-481	552	24	trust	trust	NOUN
ftr-481	552	25	;	;	PUNCT
ftr-481	552	26	thus	thus	ADV
ftr-481	552	27	,	,	PUNCT
ftr-481	552	28	the	the	DET
ftr-481	552	29	employer	employer	NOUN
ftr-481	552	30	gets	get	VERB
ftr-481	552	31	an	an	DET
ftr-481	552	32	immediate	immediate	ADJ
ftr-481	552	33	deduction	deduction	NOUN
ftr-481	552	34	,	,	PUNCT
ftr-481	552	35	even	even	ADV
ftr-481	552	36	though	though	SCONJ
ftr-481	552	37	the	the	DET
ftr-481	552	38	amounts	amount	NOUN
ftr-481	552	39	will	will	AUX
ftr-481	552	40	not	not	PART
ftr-481	552	41	be	be	AUX
ftr-481	552	42	taxed	tax	VERB
ftr-481	552	43	to	to	ADP
ftr-481	552	44	employees	employee	NOUN
ftr-481	552	45	until	until	ADP
ftr-481	552	46	years	year	NOUN
ftr-481	552	47	later	later	ADV
ftr-481	552	48	.	.	PUNCT
ftr-481	553	1	if	if	SCONJ
ftr-481	553	2	the	the	DET
ftr-481	553	3	plan	plan	NOUN
ftr-481	553	4	is	be	AUX
ftr-481	553	5	nonqualified	nonqualifie	VERB
ftr-481	553	6	,	,	PUNCT
ftr-481	553	7	however	however	ADV
ftr-481	553	8	,	,	PUNCT
ftr-481	553	9	section	section	NOUN
ftr-481	553	10	404(a)(5	404(a)(5	PROPN
ftr-481	553	11	)	)	PUNCT
ftr-481	553	12	delays	delay	VERB
ftr-481	553	13	the	the	DET
ftr-481	553	14	employer	employer	NOUN
ftr-481	553	15	's	's	PART
ftr-481	553	16	deduction	deduction	NOUN
ftr-481	553	17	for	for	ADP
ftr-481	553	18	the	the	DET
ftr-481	553	19	"	"	PUNCT
ftr-481	553	20	compensation	compensation	NOUN
ftr-481	553	21	"	"	PUNCT
ftr-481	553	22	until	until	ADP
ftr-481	553	23	"	"	PUNCT
ftr-481	553	24	the	the	DET
ftr-481	553	25	taxable	taxable	ADJ
ftr-481	553	26	year	year	NOUN
ftr-481	553	27	in	in	ADP
ftr-481	553	28	which	which	PRON
ftr-481	553	29	an	an	DET
ftr-481	553	30	amount	amount	NOUN
ftr-481	553	31	attributable	attributable	ADJ
ftr-481	553	32	to	to	ADP
ftr-481	553	33	the	the	DET
ftr-481	553	34	contribution	contribution	NOUN
ftr-481	553	35	is	be	AUX
ftr-481	553	36	includable	includable	ADJ
ftr-481	553	37	in	in	ADP
ftr-481	553	38	the	the	DET
ftr-481	553	39	gross	gross	ADJ
ftr-481	553	40	income	income	NOUN
ftr-481	553	41	of	of	ADP
ftr-481	553	42	employees	employee	NOUN
ftr-481	553	43	participating	participate	VERB
ftr-481	553	44	in	in	ADP
ftr-481	553	45	the	the	DET
ftr-481	553	46	plan	plan	NOUN
ftr-481	553	47	.	.	PUNCT
ftr-481	553	48	"	"	PUNCT
ftr-481	554	1	thus	thus	ADV
ftr-481	554	2	,	,	PUNCT
ftr-481	554	3	unlike	unlike	ADP
ftr-481	554	4	the	the	DET
ftr-481	554	5	case	case	NOUN
ftr-481	554	6	of	of	ADP
ftr-481	554	7	a	a	DET
ftr-481	554	8	qualified	qualified	ADJ
ftr-481	554	9	plan	plan	NOUN
ftr-481	554	10	,	,	PUNCT
ftr-481	554	11	the	the	DET
ftr-481	554	12	employer	employer	NOUN
ftr-481	554	13	deduction	deduction	NOUN
ftr-481	554	14	under	under	ADP
ftr-481	554	15	a	a	DET
ftr-481	554	16	nonqualified	nonqualifie	VERB
ftr-481	554	17	plan	plan	NOUN
ftr-481	554	18	is	be	AUX
ftr-481	554	19	deferred	defer	VERB
ftr-481	554	20	to	to	PART
ftr-481	554	21	match	match	VERB
ftr-481	554	22	the	the	DET
ftr-481	554	23	employee	employee	NOUN
ftr-481	554	24	's	's	PART
ftr-481	554	25	income	income	NOUN
ftr-481	554	26	inclusion	inclusion	NOUN
ftr-481	554	27	.	.	PUNCT
ftr-481	555	1	albertson	albertson	PROPN
ftr-481	555	2	's	's	PART
ftr-481	555	3	nonqualified	nonqualified	ADJ
ftr-481	555	4	arrangement	arrangement	NOUN
ftr-481	555	5	provided	provide	VERB
ftr-481	555	6	that	that	SCONJ
ftr-481	555	7	an	an	DET
ftr-481	555	8	interest	interest	NOUN
ftr-481	555	9	-	-	PUNCT
ftr-481	555	10	like	like	ADJ
ftr-481	555	11	component	component	NOUN
ftr-481	555	12	would	would	AUX
ftr-481	555	13	be	be	AUX
ftr-481	555	14	added	add	VERB
ftr-481	555	15	to	to	ADP
ftr-481	555	16	the	the	DET
ftr-481	555	17	deferred	defer	VERB
ftr-481	555	18	compensation	compensation	NOUN
ftr-481	555	19	to	to	PART
ftr-481	555	20	compensate	compensate	VERB
ftr-481	555	21	the	the	DET
ftr-481	555	22	recipients	recipient	NOUN
ftr-481	555	23	for	for	ADP
ftr-481	555	24	the	the	DET
ftr-481	555	25	time	time	NOUN
ftr-481	555	26	value	value	NOUN
ftr-481	555	27	of	of	ADP
ftr-481	555	28	the	the	DET
ftr-481	555	29	deferral	deferral	NOUN
ftr-481	555	30	.	.	PUNCT
ftr-481	556	1	the	the	DET
ftr-481	556	2	issue	issue	NOUN
ftr-481	556	3	in	in	ADP
ftr-481	556	4	the	the	DET
ftr-481	556	5	case	case	NOUN
ftr-481	556	6	was	be	AUX
ftr-481	556	7	whether	whether	SCONJ
ftr-481	556	8	the	the	DET
ftr-481	556	9	interest	interest	NOUN
ftr-481	556	10	-	-	PUNCT
ftr-481	556	11	like	like	ADJ
ftr-481	556	12	component	component	NOUN
ftr-481	556	13	was	be	AUX
ftr-481	556	14	deductible	deductible	ADJ
ftr-481	556	15	as	as	SCONJ
ftr-481	556	16	it	it	PRON
ftr-481	556	17	accrued	accrue	VERB
ftr-481	556	18	or	or	CCONJ
ftr-481	556	19	whether	whether	SCONJ
ftr-481	556	20	section	section	NOUN
ftr-481	556	21	404(a)(5	404(a)(5	PROPN
ftr-481	556	22	)	)	PUNCT
ftr-481	556	23	delayed	delay	VERB
ftr-481	556	24	deduction	deduction	NOUN
ftr-481	556	25	until	until	SCONJ
ftr-481	556	26	the	the	DET
ftr-481	556	27	amounts	amount	NOUN
ftr-481	556	28	were	be	AUX
ftr-481	556	29	paid	pay	VERB
ftr-481	556	30	to	to	ADP
ftr-481	556	31	the	the	DET
ftr-481	556	32	recipients	recipient	NOUN
ftr-481	556	33	.	.	PUNCT
ftr-481	557	1	one	one	PRON
ftr-481	557	2	can	can	AUX
ftr-481	557	3	envision	envision	VERB
ftr-481	557	4	three	three	NUM
ftr-481	557	5	approaches	approach	NOUN
ftr-481	557	6	to	to	ADP
ftr-481	557	7	this	this	DET
ftr-481	557	8	issue	issue	NOUN
ftr-481	557	9	of	of	ADP
ftr-481	557	10	statutory	statutory	ADJ
ftr-481	557	11	interpretation	interpretation	NOUN
ftr-481	557	12	.	.	PUNCT
ftr-481	558	1	under	under	ADP
ftr-481	558	2	an	an	DET
ftr-481	558	3	ultimate	ultimate	ADJ
ftr-481	558	4	purpose	purpose	NOUN
ftr-481	558	5	approach	approach	NOUN
ftr-481	558	6	,	,	PUNCT
ftr-481	558	7	the	the	DET
ftr-481	558	8	interpreter	interpreter	NOUN
ftr-481	558	9	would	would	AUX
ftr-481	558	10	first	first	ADV
ftr-481	558	11	try	try	VERB
ftr-481	558	12	to	to	PART
ftr-481	558	13	identify	identify	VERB
ftr-481	558	14	the	the	DET
ftr-481	558	15	ultimate	ultimate	ADJ
ftr-481	558	16	purpose	purpose	NOUN
ftr-481	558	17	of	of	ADP
ftr-481	558	18	the	the	DET
ftr-481	558	19	delayed	delay	VERB
ftr-481	558	20	deduction	deduction	NOUN
ftr-481	558	21	in	in	ADP
ftr-481	558	22	section	section	NOUN
ftr-481	558	23	404(a)(5	404(a)(5	PROPN
ftr-481	558	24	)	)	PUNCT
ftr-481	558	25	for	for	ADP
ftr-481	558	26	nonqualified	nonqualified	ADJ
ftr-481	558	27	plans	plan	NOUN
ftr-481	558	28	and	and	CCONJ
ftr-481	558	29	would	would	AUX
ftr-481	558	30	then	then	ADV
ftr-481	558	31	ask	ask	VERB
ftr-481	558	32	whether	whether	SCONJ
ftr-481	558	33	deductions	deduction	NOUN
ftr-481	558	34	for	for	ADP
ftr-481	558	35	accruals	accrual	NOUN
ftr-481	558	36	of	of	ADP
ftr-481	558	37	the	the	DET
ftr-481	558	38	interest	interest	NOUN
ftr-481	558	39	-	-	PUNCT
ftr-481	558	40	like	like	ADJ
ftr-481	558	41	component	component	NOUN
ftr-481	558	42	would	would	AUX
ftr-481	558	43	be	be	AUX
ftr-481	558	44	inconsistent	inconsistent	ADJ
ftr-481	558	45	with	with	ADP
ftr-481	558	46	that	that	DET
ftr-481	558	47	purpose	purpose	NOUN
ftr-481	558	48	.	.	PUNCT
ftr-481	559	1	this	this	PRON
ftr-481	559	2	was	be	AUX
ftr-481	559	3	the	the	DET
ftr-481	559	4	approach	approach	NOUN
ftr-481	559	5	taken	take	VERB
ftr-481	559	6	by	by	ADP
ftr-481	559	7	the	the	DET
ftr-481	559	8	ninth	ninth	ADJ
ftr-481	559	9	circuit	circuit	NOUN
ftr-481	559	10	in	in	ADP
ftr-481	559	11	its	its	PRON
ftr-481	559	12	final	final	ADJ
ftr-481	559	13	decision	decision	NOUN
ftr-481	559	14	,	,	PUNCT
ftr-481	559	15	which	which	PRON
ftr-481	559	16	held	hold	VERB
ftr-481	559	17	the	the	DET
ftr-481	559	18	accruals	accrual	NOUN
ftr-481	559	19	nondeductible	nondeductible	ADJ
ftr-481	559	20	until	until	SCONJ
ftr-481	559	21	paid	pay	VERB
ftr-481	559	22	.	.	PUNCT
ftr-481	560	1	the	the	DET
ftr-481	560	2	court	court	NOUN
ftr-481	560	3	believed	believe	VERB
ftr-481	560	4	that	that	SCONJ
ftr-481	560	5	the	the	DET
ftr-481	560	6	ultimate	ultimate	ADJ
ftr-481	560	7	purpose	purpose	NOUN
ftr-481	560	8	of	of	ADP
ftr-481	560	9	delaying	delay	VERB
ftr-481	560	10	the	the	DET
ftr-481	560	11	employer	employer	NOUN
ftr-481	560	12	deduction	deduction	NOUN
ftr-481	560	13	under	under	ADP
ftr-481	560	14	nonqualified	nonqualified	ADJ
ftr-481	560	15	plans	plan	NOUN
ftr-481	560	16	,	,	PUNCT
ftr-481	560	17	while	while	SCONJ
ftr-481	560	18	allowing	allow	VERB
ftr-481	560	19	immediate	immediate	ADJ
ftr-481	560	20	deductions	deduction	NOUN
ftr-481	560	21	for	for	ADP
ftr-481	560	22	contributions	contribution	NOUN
ftr-481	560	23	to	to	ADP
ftr-481	560	24	qualified	qualified	ADJ
ftr-481	560	25	plans	plan	NOUN
ftr-481	560	26	,	,	PUNCT
ftr-481	560	27	was	be	AUX
ftr-481	560	28	to	to	PART
ftr-481	560	29	encourage	encourage	VERB
ftr-481	560	30	the	the	DET
ftr-481	560	31	use	use	NOUN
ftr-481	560	32	of	of	ADP
ftr-481	560	33	qualified	qualified	ADJ
ftr-481	560	34	plans	plan	NOUN
ftr-481	560	35	,	,	PUNCT
ftr-481	560	36	which	which	PRON
ftr-481	560	37	must	must	AUX
ftr-481	560	38	satisfy	satisfy	VERB
ftr-481	560	39	complex	complex	ADJ
ftr-481	560	40	minimum	minimum	ADJ
ftr-481	560	41	funding	funding	NOUN
ftr-481	560	42	,	,	PUNCT
ftr-481	560	43	participation	participation	NOUN
ftr-481	560	44	,	,	PUNCT
ftr-481	560	45	and	and	CCONJ
ftr-481	560	46	vesting	vest	VERB
ftr-481	560	47	requirements	requirement	NOUN
ftr-481	560	48	and	and	CCONJ
ftr-481	560	49	avoid	avoid	VERB
ftr-481	560	50	discrimination	discrimination	NOUN
ftr-481	560	51	in	in	ADP
ftr-481	560	52	favor	favor	NOUN
ftr-481	560	53	of	of	ADP
ftr-481	560	54	highly	highly	ADV
ftr-481	560	55	compensated	compensate	VERB
ftr-481	560	56	individuals	individual	NOUN
ftr-481	560	57	.	.	PUNCT
ftr-481	561	1	if	if	SCONJ
ftr-481	561	2	substantial	substantial	ADJ
ftr-481	561	3	amounts	amount	NOUN
ftr-481	561	4	could	could	AUX
ftr-481	561	5	be	be	AUX
ftr-481	561	6	deducted	deduct	VERB
ftr-481	561	7	before	before	ADP
ftr-481	561	8	inclusion	inclusion	NOUN
ftr-481	561	9	by	by	ADP
ftr-481	561	10	the	the	DET
ftr-481	561	11	employees	employee	NOUN
ftr-481	561	12	in	in	ADP
ftr-481	561	13	the	the	DET
ftr-481	561	14	case	case	NOUN
ftr-481	561	15	of	of	ADP
ftr-481	561	16	a	a	DET
ftr-481	561	17	nonqualified	nonqualified	ADJ
ftr-481	561	18	plan	plan	NOUN
ftr-481	561	19	,	,	PUNCT
ftr-481	561	20	the	the	DET
ftr-481	561	21	court	court	NOUN
ftr-481	561	22	reasoned	reason	VERB
ftr-481	561	23	,	,	PUNCT
ftr-481	561	24	the	the	DET
ftr-481	561	25	ultimate	ultimate	ADJ
ftr-481	561	26	purpose	purpose	NOUN
ftr-481	561	27	of	of	ADP
ftr-481	561	28	section	section	NOUN
ftr-481	561	29	404(a)(5	404(a)(5	PROPN
ftr-481	561	30	)	)	PUNCT
ftr-481	561	31	would	would	AUX
ftr-481	561	32	be	be	AUX
ftr-481	561	33	frustrated	frustrate	VERB
ftr-481	561	34	.	.	PUNCT
ftr-481	562	1	thus	thus	ADV
ftr-481	562	2	,	,	PUNCT
ftr-481	562	3	the	the	DET
ftr-481	562	4	deduction	deduction	NOUN
ftr-481	562	5	was	be	AUX
ftr-481	562	6	denied	deny	VERB
ftr-481	562	7	.	.	PUNCT
ftr-481	563	1	since	since	SCONJ
ftr-481	563	2	section	section	NOUN
ftr-481	563	3	404(a)(5	404(a)(5	PROPN
ftr-481	563	4	)	)	PUNCT
ftr-481	563	5	disallows	disallow	VERB
ftr-481	563	6	immediate	immediate	ADJ
ftr-481	563	7	deduction	deduction	NOUN
ftr-481	563	8	only	only	ADV
ftr-481	563	9	of	of	ADP
ftr-481	563	10	"	"	PUNCT
ftr-481	563	11	compensation	compensation	NOUN
ftr-481	563	12	,	,	PUNCT
ftr-481	563	13	"	"	PUNCT
ftr-481	563	14	a	a	DET
ftr-481	563	15	literal	literal	ADJ
ftr-481	563	16	textualist	textualist	NOUN
ftr-481	563	17	,	,	PUNCT
ftr-481	563	18	such	such	ADJ
ftr-481	563	19	as	as	ADP
ftr-481	563	20	justice	justice	PROPN
ftr-481	563	21	scalia	scalia	PROPN
ftr-481	563	22	,	,	PUNCT
ftr-481	563	23	would	would	AUX
ftr-481	563	24	look	look	VERB
ftr-481	563	25	up	up	ADP
ftr-481	563	26	the	the	DET
ftr-481	563	27	word	word	NOUN
ftr-481	563	28	"	"	PUNCT
ftr-481	563	29	compensation	compensation	NOUN
ftr-481	563	30	"	"	PUNCT
ftr-481	563	31	in	in	ADP
ftr-481	563	32	the	the	DET
ftr-481	563	33	dictionary	dictionary	NOUN
ftr-481	563	34	,	,	PUNCT
ftr-481	563	35	finding	find	VERB
ftr-481	563	36	that	that	SCONJ
ftr-481	563	37	it	it	PRON
ftr-481	563	38	means	mean	VERB
ftr-481	563	39	payments	payment	NOUN
ftr-481	563	40	for	for	ADP
ftr-481	563	41	services	service	NOUN
ftr-481	563	42	rendered	render	VERB
ftr-481	563	43	.	.	PUNCT
ftr-481	564	1	an	an	DET
ftr-481	564	2	adherent	adherent	NOUN
ftr-481	564	3	of	of	ADP
ftr-481	564	4	this	this	DET
ftr-481	564	5	approach	approach	NOUN
ftr-481	564	6	would	would	AUX
ftr-481	564	7	likely	likely	ADV
ftr-481	564	8	conclude	conclude	VERB
ftr-481	564	9	that	that	SCONJ
ftr-481	564	10	accruals	accrual	NOUN
ftr-481	564	11	of	of	ADP
ftr-481	564	12	the	the	DET
ftr-481	564	13	interest	interest	NOUN
ftr-481	564	14	-	-	PUNCT
ftr-481	564	15	like	like	ADJ
ftr-481	564	16	component	component	NOUN
ftr-481	564	17	were	be	AUX
ftr-481	564	18	deductible	deductible	ADJ
ftr-481	564	19	because	because	SCONJ
ftr-481	564	20	this	this	DET
ftr-481	564	21	component	component	NOUN
ftr-481	564	22	compensates	compensate	NOUN
ftr-481	564	23	for	for	ADP
ftr-481	564	24	the	the	DET
ftr-481	564	25	time	time	NOUN
ftr-481	564	26	value	value	NOUN
ftr-481	564	27	of	of	ADP
ftr-481	564	28	the	the	DET
ftr-481	564	29	deferral	deferral	NOUN
ftr-481	564	30	in	in	ADP
ftr-481	564	31	payment	payment	NOUN
ftr-481	564	32	of	of	ADP
ftr-481	564	33	compensation	compensation	NOUN
ftr-481	564	34	,	,	PUNCT
ftr-481	564	35	not	not	PART
ftr-481	564	36	for	for	ADP
ftr-481	564	37	the	the	DET
ftr-481	564	38	services	service	NOUN
ftr-481	564	39	rendered	render	VERB
ftr-481	564	40	.	.	PUNCT
ftr-481	565	1	this	this	DET
ftr-481	565	2	approach	approach	NOUN
ftr-481	565	3	was	be	AUX
ftr-481	565	4	,	,	PUNCT
ftr-481	565	5	essentially	essentially	ADV
ftr-481	565	6	,	,	PUNCT
ftr-481	565	7	the	the	DET
ftr-481	565	8	one	one	NOUN
ftr-481	565	9	taken	take	VERB
ftr-481	565	10	by	by	ADP
ftr-481	565	11	the	the	DET
ftr-481	565	12	ninth	ninth	ADJ
ftr-481	565	13	circuit	circuit	NOUN
ftr-481	565	14	in	in	ADP
ftr-481	565	15	its	its	PRON
ftr-481	565	16	first	first	ADJ
ftr-481	565	17	decision	decision	NOUN
ftr-481	565	18	in	in	ADP
ftr-481	565	19	the	the	DET
ftr-481	565	20	case	case	NOUN
ftr-481	565	21	.	.	PUNCT
ftr-481	566	1	84	84	NUM
ftr-481	566	2	.	.	PUNCT
ftr-481	567	1	under	under	ADP
ftr-481	567	2	a	a	DET
ftr-481	567	3	nonqualified	nonqualified	ADJ
ftr-481	567	4	plan	plan	NOUN
ftr-481	567	5	,	,	PUNCT
ftr-481	567	6	the	the	DET
ftr-481	567	7	tax	tax	NOUN
ftr-481	567	8	is	be	AUX
ftr-481	567	9	deferred	defer	VERB
ftr-481	567	10	until	until	ADP
ftr-481	567	11	payment	payment	NOUN
ftr-481	567	12	only	only	ADV
ftr-481	567	13	if	if	SCONJ
ftr-481	567	14	the	the	DET
ftr-481	567	15	employee	employee	NOUN
ftr-481	567	16	uses	use	VERB
ftr-481	567	17	the	the	DET
ftr-481	567	18	cash	cash	NOUN
ftr-481	567	19	method	method	NOUN
ftr-481	567	20	of	of	ADP
ftr-481	567	21	accounting	accounting	NOUN
ftr-481	567	22	,	,	PUNCT
ftr-481	567	23	which	which	PRON
ftr-481	567	24	nearly	nearly	ADV
ftr-481	567	25	all	all	DET
ftr-481	567	26	employees	employee	NOUN
ftr-481	567	27	do	do	VERB
ftr-481	567	28	.	.	PUNCT
ftr-481	568	1	[	[	X
ftr-481	568	2	vol	vol	NOUN
ftr-481	568	3	2:8	2:8	NUM
ftr-481	568	4	interpreting	interpreting	NOUN
ftr-481	568	5	tar	tar	NOUN
ftr-481	568	6	legislation	legislation	NOUN
ftr-481	568	7	:	:	PUNCT
ftr-481	568	8	the	the	DET
ftr-481	568	9	role	role	NOUN
ftr-481	568	10	of	of	ADP
ftr-481	568	11	purpose	purpose	NOUN
ftr-481	568	12	there	there	PRON
ftr-481	568	13	is	be	VERB
ftr-481	568	14	yet	yet	ADV
ftr-481	568	15	a	a	DET
ftr-481	568	16	third	third	ADJ
ftr-481	568	17	approach	approach	NOUN
ftr-481	568	18	.	.	PUNCT
ftr-481	569	1	in	in	ADP
ftr-481	569	2	my	my	PRON
ftr-481	569	3	world	world	NOUN
ftr-481	569	4	(	(	PUNCT
ftr-481	569	5	and	and	CCONJ
ftr-481	569	6	perhaps	perhaps	ADV
ftr-481	569	7	in	in	ADP
ftr-481	569	8	the	the	DET
ftr-481	569	9	world	world	NOUN
ftr-481	569	10	of	of	ADP
ftr-481	569	11	professors	professor	NOUN
ftr-481	569	12	summers	summer	NOUN
ftr-481	569	13	and	and	CCONJ
ftr-481	569	14	marshall	marshall	PROPN
ftr-481	569	15	)	)	PUNCT
ftr-481	569	16	,	,	PUNCT
ftr-481	569	17	the	the	DET
ftr-481	569	18	court	court	NOUN
ftr-481	569	19	would	would	AUX
ftr-481	569	20	have	have	AUX
ftr-481	569	21	disallowed	disallow	VERB
ftr-481	569	22	the	the	DET
ftr-481	569	23	deduction	deduction	NOUN
ftr-481	569	24	by	by	ADP
ftr-481	569	25	using	use	VERB
ftr-481	569	26	what	what	PRON
ftr-481	569	27	i	i	PRON
ftr-481	569	28	call	call	VERB
ftr-481	569	29	a	a	DET
ftr-481	569	30	structural	structural	ADJ
ftr-481	569	31	analysis	analysis	NOUN
ftr-481	569	32	.	.	PUNCT
ftr-481	570	1	the	the	DET
ftr-481	570	2	statute	statute	NOUN
ftr-481	570	3	's	's	PART
ftr-481	570	4	immediate	immediate	ADJ
ftr-481	570	5	implementive	implementive	ADJ
ftr-481	570	6	purpose	purpose	NOUN
ftr-481	570	7	(	(	PUNCT
ftr-481	570	8	that	that	PRON
ftr-481	570	9	which	which	PRON
ftr-481	570	10	could	could	AUX
ftr-481	570	11	be	be	AUX
ftr-481	570	12	gleaned	glean	VERB
ftr-481	570	13	from	from	ADP
ftr-481	570	14	the	the	DET
ftr-481	570	15	face	face	NOUN
ftr-481	570	16	of	of	ADP
ftr-481	570	17	the	the	DET
ftr-481	570	18	statute	statute	NOUN
ftr-481	570	19	)	)	PUNCT
ftr-481	570	20	is	be	AUX
ftr-481	570	21	to	to	PART
ftr-481	570	22	defer	defer	VERB
ftr-481	570	23	the	the	DET
ftr-481	570	24	employer	employer	NOUN
ftr-481	570	25	deduction	deduction	NOUN
ftr-481	570	26	for	for	ADP
ftr-481	570	27	amounts	amount	NOUN
ftr-481	570	28	paid	pay	VERB
ftr-481	570	29	to	to	ADP
ftr-481	570	30	employees	employee	NOUN
ftr-481	570	31	under	under	ADP
ftr-481	570	32	a	a	DET
ftr-481	570	33	nonqualified	nonqualifie	VERB
ftr-481	570	34	plan	plan	NOUN
ftr-481	570	35	until	until	SCONJ
ftr-481	570	36	the	the	DET
ftr-481	570	37	employees	employee	NOUN
ftr-481	570	38	are	be	AUX
ftr-481	570	39	taxed	tax	VERB
ftr-481	570	40	on	on	ADP
ftr-481	570	41	these	these	DET
ftr-481	570	42	amounts	amount	NOUN
ftr-481	570	43	.	.	PUNCT
ftr-481	571	1	that	that	PRON
ftr-481	571	2	is	is	ADV
ftr-481	571	3	,	,	PUNCT
ftr-481	571	4	it	it	PRON
ftr-481	571	5	creates	create	VERB
ftr-481	571	6	a	a	DET
ftr-481	571	7	matching	matching	NOUN
ftr-481	571	8	regime	regime	NOUN
ftr-481	571	9	,	,	PUNCT
ftr-481	571	10	much	much	ADJ
ftr-481	571	11	like	like	ADP
ftr-481	571	12	those	those	PRON
ftr-481	571	13	found	find	VERB
ftr-481	571	14	in	in	ADP
ftr-481	571	15	other	other	ADJ
ftr-481	571	16	code	code	NOUN
ftr-481	571	17	sections	section	NOUN
ftr-481	571	18	with	with	ADP
ftr-481	571	19	respect	respect	NOUN
ftr-481	571	20	to	to	ADP
ftr-481	571	21	payments	payment	NOUN
ftr-481	571	22	between	between	ADP
ftr-481	571	23	related	related	ADJ
ftr-481	571	24	parties	party	NOUN
ftr-481	571	25	.	.	PUNCT
ftr-481	571	26	'	'	PUNCT
ftr-481	572	1	5	5	NUM
ftr-481	572	2	that	that	DET
ftr-481	572	3	structural	structural	ADJ
ftr-481	572	4	aspect	aspect	NOUN
ftr-481	572	5	of	of	ADP
ftr-481	572	6	the	the	DET
ftr-481	572	7	nonqualified	nonqualifie	VERB
ftr-481	572	8	plan	plan	NOUN
ftr-481	572	9	rules	rule	NOUN
ftr-481	572	10	would	would	AUX
ftr-481	572	11	be	be	AUX
ftr-481	572	12	frustrated	frustrate	VERB
ftr-481	572	13	by	by	ADP
ftr-481	572	14	allowing	allow	VERB
ftr-481	572	15	a	a	DET
ftr-481	572	16	deduction	deduction	NOUN
ftr-481	572	17	for	for	ADP
ftr-481	572	18	an	an	DET
ftr-481	572	19	interest	interest	NOUN
ftr-481	572	20	-	-	PUNCT
ftr-481	572	21	like	like	ADJ
ftr-481	572	22	component	component	NOUN
ftr-481	572	23	before	before	SCONJ
ftr-481	572	24	those	those	DET
ftr-481	572	25	amounts	amount	NOUN
ftr-481	572	26	were	be	AUX
ftr-481	572	27	paid	pay	VERB
ftr-481	572	28	to	to	ADP
ftr-481	572	29	the	the	DET
ftr-481	572	30	employees	employee	NOUN
ftr-481	572	31	and	and	CCONJ
ftr-481	572	32	included	include	VERB
ftr-481	572	33	in	in	ADP
ftr-481	572	34	their	their	PRON
ftr-481	572	35	income	income	NOUN
ftr-481	572	36	.	.	PUNCT
ftr-481	573	1	moreover	moreover	ADV
ftr-481	573	2	,	,	PUNCT
ftr-481	573	3	the	the	DET
ftr-481	573	4	interest	interest	NOUN
ftr-481	573	5	-	-	PUNCT
ftr-481	573	6	like	like	ADJ
ftr-481	573	7	component	component	NOUN
ftr-481	573	8	involved	involve	VERB
ftr-481	573	9	in	in	ADP
ftr-481	573	10	albertson	albertson	PROPN
ftr-481	573	11	's	's	PART
ftr-481	573	12	was	be	AUX
ftr-481	573	13	the	the	DET
ftr-481	573	14	portion	portion	NOUN
ftr-481	573	15	of	of	ADP
ftr-481	573	16	the	the	DET
ftr-481	573	17	payments	payment	NOUN
ftr-481	573	18	to	to	ADP
ftr-481	573	19	the	the	DET
ftr-481	573	20	employees	employee	NOUN
ftr-481	573	21	that	that	SCONJ
ftr-481	573	22	the	the	DET
ftr-481	573	23	contract	contract	NOUN
ftr-481	573	24	labelled	label	VERB
ftr-481	573	25	"	"	PUNCT
ftr-481	573	26	interest	interest	NOUN
ftr-481	573	27	.	.	PUNCT
ftr-481	573	28	"	"	PUNCT
ftr-481	574	1	virtually	virtually	ADV
ftr-481	574	2	all	all	PRON
ftr-481	574	3	of	of	ADP
ftr-481	574	4	the	the	DET
ftr-481	574	5	code	code	NOUN
ftr-481	574	6	's	's	PART
ftr-481	574	7	time	time	NOUN
ftr-481	574	8	value	value	NOUN
ftr-481	574	9	of	of	ADP
ftr-481	574	10	money	money	NOUN
ftr-481	574	11	rules	rule	VERB
ftr-481	574	12	evidence	evidence	NOUN
ftr-481	574	13	that	that	SCONJ
ftr-481	574	14	,	,	PUNCT
ftr-481	574	15	in	in	ADP
ftr-481	574	16	drawing	draw	VERB
ftr-481	574	17	the	the	DET
ftr-481	574	18	distinction	distinction	NOUN
ftr-481	574	19	between	between	ADP
ftr-481	574	20	interest	interest	NOUN
ftr-481	574	21	and	and	CCONJ
ftr-481	574	22	principal	principal	NOUN
ftr-481	574	23	,	,	PUNCT
ftr-481	574	24	economic	economic	ADJ
ftr-481	574	25	substance	substance	NOUN
ftr-481	574	26	is	be	AUX
ftr-481	574	27	determinative	determinative	ADJ
ftr-481	574	28	and	and	CCONJ
ftr-481	574	29	labels	label	NOUN
ftr-481	574	30	in	in	ADP
ftr-481	574	31	the	the	DET
ftr-481	574	32	contract	contract	NOUN
ftr-481	574	33	are	be	AUX
ftr-481	574	34	not.86	not.86	ADJ
ftr-481	574	35	allowing	allow	VERB
ftr-481	574	36	deduction	deduction	NOUN
ftr-481	574	37	of	of	ADP
ftr-481	574	38	what	what	PRON
ftr-481	574	39	the	the	DET
ftr-481	574	40	contract	contract	NOUN
ftr-481	574	41	called	call	VERB
ftr-481	574	42	interest	interest	NOUN
ftr-481	574	43	would	would	AUX
ftr-481	574	44	be	be	AUX
ftr-481	574	45	inconsistent	inconsistent	ADJ
ftr-481	574	46	with	with	ADP
ftr-481	574	47	these	these	DET
ftr-481	574	48	structural	structural	ADJ
ftr-481	574	49	principles	principle	NOUN
ftr-481	574	50	.	.	PUNCT
ftr-481	575	1	for	for	ADP
ftr-481	575	2	both	both	PRON
ftr-481	575	3	of	of	ADP
ftr-481	575	4	these	these	DET
ftr-481	575	5	structural	structural	ADJ
ftr-481	575	6	reasons	reason	NOUN
ftr-481	575	7	,	,	PUNCT
ftr-481	575	8	the	the	DET
ftr-481	575	9	deduction	deduction	NOUN
ftr-481	575	10	should	should	AUX
ftr-481	575	11	be	be	AUX
ftr-481	575	12	disallowed	disallow	VERB
ftr-481	575	13	.	.	PUNCT
ftr-481	576	1	in	in	ADP
ftr-481	576	2	my	my	PRON
ftr-481	576	3	view	view	NOUN
ftr-481	576	4	,	,	PUNCT
ftr-481	576	5	the	the	DET
ftr-481	576	6	ninth	ninth	ADJ
ftr-481	576	7	circuit	circuit	NOUN
ftr-481	576	8	got	get	VERB
ftr-481	576	9	it	it	PRON
ftr-481	576	10	wrong	wrong	ADJ
ftr-481	576	11	the	the	DET
ftr-481	576	12	first	first	ADJ
ftr-481	576	13	time	time	NOUN
ftr-481	576	14	by	by	ADP
ftr-481	576	15	taking	take	VERB
ftr-481	576	16	a	a	DET
ftr-481	576	17	literal	literal	ADJ
ftr-481	576	18	textualist	textualist	NOUN
ftr-481	576	19	approach	approach	NOUN
ftr-481	576	20	,	,	PUNCT
ftr-481	576	21	but	but	CCONJ
ftr-481	576	22	though	though	SCONJ
ftr-481	576	23	it	it	PRON
ftr-481	576	24	got	get	VERB
ftr-481	576	25	to	to	ADP
ftr-481	576	26	the	the	DET
ftr-481	576	27	right	right	ADJ
ftr-481	576	28	result	result	NOUN
ftr-481	576	29	the	the	DET
ftr-481	576	30	second	second	ADJ
ftr-481	576	31	time	time	NOUN
ftr-481	576	32	,	,	PUNCT
ftr-481	576	33	it	it	PRON
ftr-481	576	34	arrived	arrive	VERB
ftr-481	576	35	there	there	ADV
ftr-481	576	36	by	by	ADP
ftr-481	576	37	the	the	DET
ftr-481	576	38	wrong	wrong	ADJ
ftr-481	576	39	route	route	NOUN
ftr-481	576	40	.	.	PUNCT
ftr-481	577	1	searching	search	VERB
ftr-481	577	2	legislative	legislative	ADJ
ftr-481	577	3	history	history	NOUN
ftr-481	577	4	for	for	ADP
ftr-481	577	5	the	the	DET
ftr-481	577	6	ultimate	ultimate	ADJ
ftr-481	577	7	purpose	purpose	NOUN
ftr-481	577	8	that	that	SCONJ
ftr-481	577	9	congress	congress	PROPN
ftr-481	577	10	,	,	PUNCT
ftr-481	577	11	or	or	CCONJ
ftr-481	577	12	some	some	PRON
ftr-481	577	13	of	of	ADP
ftr-481	577	14	its	its	PRON
ftr-481	577	15	members	member	NOUN
ftr-481	577	16	,	,	PUNCT
ftr-481	577	17	had	have	AUX
ftr-481	577	18	in	in	ADP
ftr-481	577	19	mind	mind	NOUN
ftr-481	577	20	in	in	ADP
ftr-481	577	21	enacting	enact	VERB
ftr-481	577	22	section	section	NOUN
ftr-481	577	23	404(a)(5	404(a)(5	NUM
ftr-481	577	24	)	)	PUNCT
ftr-481	577	25	or	or	CCONJ
ftr-481	577	26	,	,	PUNCT
ftr-481	577	27	absent	absent	ADJ
ftr-481	577	28	such	such	ADJ
ftr-481	577	29	evidence	evidence	NOUN
ftr-481	577	30	,	,	PUNCT
ftr-481	577	31	trying	try	VERB
ftr-481	577	32	to	to	PART
ftr-481	577	33	reconstruct	reconstruct	VERB
ftr-481	577	34	an	an	DET
ftr-481	577	35	ultimate	ultimate	ADJ
ftr-481	577	36	purpose	purpose	NOUN
ftr-481	577	37	that	that	PRON
ftr-481	577	38	might	might	AUX
ftr-481	577	39	have	have	AUX
ftr-481	577	40	prompted	prompt	VERB
ftr-481	577	41	congress	congress	PROPN
ftr-481	577	42	to	to	PART
ftr-481	577	43	act	act	VERB
ftr-481	577	44	as	as	SCONJ
ftr-481	577	45	it	it	PRON
ftr-481	577	46	did	do	AUX
ftr-481	577	47	provides	provide	VERB
ftr-481	577	48	just	just	ADV
ftr-481	577	49	the	the	DET
ftr-481	577	50	kind	kind	NOUN
ftr-481	577	51	of	of	ADP
ftr-481	577	52	constraint	constraint	NOUN
ftr-481	577	53	-	-	PUNCT
ftr-481	577	54	free	free	ADJ
ftr-481	577	55	atmosphere	atmosphere	NOUN
ftr-481	577	56	that	that	PRON
ftr-481	577	57	leads	lead	VERB
ftr-481	577	58	to	to	ADP
ftr-481	577	59	poor	poor	ADJ
ftr-481	577	60	results	result	NOUN
ftr-481	577	61	from	from	ADP
ftr-481	577	62	an	an	DET
ftr-481	577	63	institutional	institutional	ADJ
ftr-481	577	64	point	point	NOUN
ftr-481	577	65	of	of	ADP
ftr-481	577	66	view	view	NOUN
ftr-481	577	67	.	.	PUNCT
ftr-481	578	1	the	the	DET
ftr-481	578	2	court	court	NOUN
ftr-481	578	3	should	should	AUX
ftr-481	578	4	have	have	AUX
ftr-481	578	5	stopped	stop	VERB
ftr-481	578	6	after	after	ADP
ftr-481	578	7	identifying	identify	VERB
ftr-481	578	8	the	the	DET
ftr-481	578	9	matching	matching	ADJ
ftr-481	578	10	principle	principle	NOUN
ftr-481	578	11	embedded	embed	VERB
ftr-481	578	12	in	in	ADP
ftr-481	578	13	the	the	DET
ftr-481	578	14	statute	statute	NOUN
ftr-481	578	15	(	(	PUNCT
ftr-481	578	16	and	and	CCONJ
ftr-481	578	17	identifying	identify	VERB
ftr-481	578	18	the	the	DET
ftr-481	578	19	structural	structural	ADJ
ftr-481	578	20	treatment	treatment	NOUN
ftr-481	578	21	of	of	ADP
ftr-481	578	22	interest	interest	NOUN
ftr-481	578	23	under	under	ADP
ftr-481	578	24	the	the	DET
ftr-481	578	25	time	time	NOUN
ftr-481	578	26	value	value	NOUN
ftr-481	578	27	of	of	ADP
ftr-481	578	28	money	money	NOUN
ftr-481	578	29	provisions	provision	NOUN
ftr-481	578	30	)	)	PUNCT
ftr-481	578	31	and	and	CCONJ
ftr-481	578	32	disallowed	disallow	VERB
ftr-481	578	33	deduction	deduction	NOUN
ftr-481	578	34	on	on	ADP
ftr-481	578	35	those	those	DET
ftr-481	578	36	grounds	ground	NOUN
ftr-481	578	37	.	.	PUNCT
ftr-481	579	1	by	by	ADP
ftr-481	579	2	going	go	VERB
ftr-481	579	3	further	far	ADV
ftr-481	579	4	and	and	CCONJ
ftr-481	579	5	appealing	appeal	VERB
ftr-481	579	6	to	to	ADP
ftr-481	579	7	congress	congress	PROPN
ftr-481	579	8	's	's	PART
ftr-481	579	9	ultimate	ultimate	ADJ
ftr-481	579	10	purpose	purpose	NOUN
ftr-481	579	11	in	in	ADP
ftr-481	579	12	enacting	enact	VERB
ftr-481	579	13	the	the	DET
ftr-481	579	14	matching	matching	NOUN
ftr-481	579	15	principle	principle	NOUN
ftr-481	579	16	,	,	PUNCT
ftr-481	579	17	the	the	DET
ftr-481	579	18	court	court	NOUN
ftr-481	579	19	legitimizes	legitimize	VERB
ftr-481	579	20	that	that	SCONJ
ftr-481	579	21	approach	approach	NOUN
ftr-481	579	22	and	and	CCONJ
ftr-481	579	23	thereby	thereby	ADV
ftr-481	579	24	opens	open	VERB
ftr-481	579	25	the	the	DET
ftr-481	579	26	door	door	NOUN
ftr-481	579	27	in	in	ADP
ftr-481	579	28	other	other	ADJ
ftr-481	579	29	cases	case	NOUN
ftr-481	579	30	to	to	ADP
ftr-481	579	31	similar	similar	ADJ
ftr-481	579	32	appeals	appeal	NOUN
ftr-481	579	33	to	to	ADP
ftr-481	579	34	ultimate	ultimate	ADJ
ftr-481	579	35	purpose	purpose	NOUN
ftr-481	579	36	.	.	PUNCT
ftr-481	580	1	85	85	NUM
ftr-481	580	2	.	.	PUNCT
ftr-481	581	1	see	see	VERB
ftr-481	581	2	,	,	PUNCT
ftr-481	581	3	e.g.	e.g.	ADV
ftr-481	581	4	,	,	PUNCT
ftr-481	581	5	irc	irc	ADV
ftr-481	581	6	§	§	PROPN
ftr-481	581	7	§	§	PROPN
ftr-481	581	8	83(h	83(h	NUM
ftr-481	581	9	)	)	PUNCT
ftr-481	581	10	,	,	PUNCT
ftr-481	581	11	267(a)(2	267(a)(2	NUM
ftr-481	581	12	)	)	PUNCT
ftr-481	581	13	.	.	PUNCT
ftr-481	582	1	1271	1271	NUM
ftr-481	582	2	-	-	SYM
ftr-481	582	3	1275	1275	NUM
ftr-481	582	4	.	.	PUNCT
ftr-481	583	1	86	86	NUM
ftr-481	583	2	.	.	PUNCT
ftr-481	584	1	see	see	VERB
ftr-481	584	2	,	,	PUNCT
ftr-481	584	3	e.g.	e.g.	ADV
ftr-481	584	4	,	,	PUNCT
ftr-481	584	5	irc	irc	PROPN
ftr-481	584	6	§	§	PROPN
ftr-481	584	7	§	§	PROPN
ftr-481	584	8	483	483	NUM
ftr-481	584	9	,	,	PUNCT
ftr-481	584	10	1271	1271	NUM
ftr-481	584	11	-	-	SYM
ftr-481	584	12	1275	1275	NUM
ftr-481	584	13	.	.	PUNCT
ftr-481	584	14	19951	19951	NUM