id	sid	tid	token	lemma	pos
ftr-482	1	1	florida	florida	PROPN
ftr-482	1	2	tax	tax	PROPN
ftr-482	1	3	review	review	NOUN
ftr-482	1	4	volume	volume	NOUN
ftr-482	1	5	2	2	NUM
ftr-482	1	6	1995	1995	NUM
ftr-482	1	7	number	number	NOUN
ftr-482	1	8	9	9	NUM
ftr-482	1	9	treaty	treaty	NOUN
ftr-482	1	10	override	override	NOUN
ftr-482	1	11	by	by	ADP
ftr-482	1	12	administrative	administrative	ADJ
ftr-482	1	13	regulation	regulation	NOUN
ftr-482	1	14	:	:	PUNCT
ftr-482	1	15	the	the	DET
ftr-482	1	16	multiparty	multiparty	ADJ
ftr-482	1	17	financing	financing	NOUN
ftr-482	1	18	regulations	regulation	NOUN
ftr-482	1	19	richard	richard	PROPN
ftr-482	1	20	l	l	PROPN
ftr-482	1	21	doernberg	doernberg	PROPN
ftr-482	1	22	"	"	PUNCT
ftr-482	1	23	1	1	NUM
ftr-482	1	24	.	.	X
ftr-482	1	25	overview	overview	NOUN
ftr-482	1	26	of	of	ADP
ftr-482	1	27	section	section	NOUN
ftr-482	1	28	7701(l	7701(l	NOUN
ftr-482	1	29	)	)	PUNCT
ftr-482	1	30	regulations	regulation	NOUN
ftr-482	1	31	.........	.........	PUNCT
ftr-482	2	1	522	522	NUM
ftr-482	2	2	]	]	SYM
ftr-482	2	3	1	1	X
ftr-482	2	4	.	.	X
ftr-482	2	5	history	history	NOUN
ftr-482	2	6	of	of	ADP
ftr-482	2	7	multiparty	multiparty	NOUN
ftr-482	2	8	financing	financing	NOUN
ftr-482	2	9	regulations	regulation	NOUN
ftr-482	2	10	and	and	CCONJ
ftr-482	2	11	relationship	relationship	NOUN
ftr-482	2	12	of	of	ADP
ftr-482	2	13	conduit	conduit	NOUN
ftr-482	2	14	rules	rule	NOUN
ftr-482	2	15	to	to	ADP
ftr-482	2	16	treaty	treaty	NOUN
ftr-482	2	17	interpretation	interpretation	NOUN
ftr-482	2	18	...............................	...............................	PUNCT
ftr-482	3	1	524	524	NUM
ftr-482	3	2	a.	a.	NOUN
ftr-482	3	3	defining	define	VERB
ftr-482	3	4	undefined	undefined	ADJ
ftr-482	3	5	treaty	treaty	NOUN
ftr-482	3	6	terms	term	NOUN
ftr-482	3	7	;	;	PUNCT
ftr-482	3	8	applying	apply	VERB
ftr-482	3	9	domestic	domestic	ADJ
ftr-482	3	10	antiabuse	antiabuse	NOUN
ftr-482	3	11	rules	rule	NOUN
ftr-482	3	12	...................	...................	PUNCT
ftr-482	4	1	524	524	NUM
ftr-482	4	2	b.	b.	NOUN
ftr-482	4	3	do	do	AUX
ftr-482	4	4	the	the	DET
ftr-482	4	5	multiparty	multiparty	NOUN
ftr-482	4	6	financing	financing	NOUN
ftr-482	4	7	regulations	regulation	NOUN
ftr-482	4	8	override	override	VERB
ftr-482	4	9	treaties	treaty	NOUN
ftr-482	4	10	?	?	PUNCT
ftr-482	4	11	........................	........................	PUNCT
ftr-482	5	1	527	527	NUM
ftr-482	5	2	1	1	NUM
ftr-482	5	3	.	.	PUNCT
ftr-482	5	4	regulations	regulation	NOUN
ftr-482	5	5	not	not	PART
ftr-482	5	6	intended	intend	VERB
ftr-482	5	7	as	as	ADP
ftr-482	5	8	override	override	NOUN
ftr-482	5	9	.....	.....	PUNCT
ftr-482	5	10	528	528	NUM
ftr-482	5	11	2	2	NUM
ftr-482	5	12	.	.	PUNCT
ftr-482	6	1	regulations	regulation	NOUN
ftr-482	6	2	intended	intend	VERB
ftr-482	6	3	as	as	ADP
ftr-482	6	4	override	override	NOUN
ftr-482	6	5	........	........	PUNCT
ftr-482	6	6	530	530	NUM
ftr-482	6	7	m.	m.	NOUN
ftr-482	6	8	establishing	establish	VERB
ftr-482	6	9	authority	authority	NOUN
ftr-482	6	10	to	to	PART
ftr-482	6	11	override	override	VERB
ftr-482	6	12	..............	..............	PUNCT
ftr-482	7	1	533	533	NUM
ftr-482	7	2	a.	a.	NOUN
ftr-482	7	3	statutory	statutory	PROPN
ftr-482	7	4	authority	authority	PROPN
ftr-482	7	5	to	to	PART
ftr-482	7	6	override	override	VERB
ftr-482	7	7	................	................	PUNCT
ftr-482	7	8	533	533	NUM
ftr-482	7	9	b.	b.	NOUN
ftr-482	7	10	delegation	delegation	NOUN
ftr-482	7	11	of	of	ADP
ftr-482	7	12	override	override	PROPN
ftr-482	7	13	authority	authority	NOUN
ftr-482	7	14	to	to	PART
ftr-482	7	15	treasury	treasury	PROPN
ftr-482	7	16	......	......	PUNCT
ftr-482	7	17	534	534	NUM
ftr-482	7	18	1	1	NUM
ftr-482	7	19	.	.	PUNCT
ftr-482	7	20	explicit	explicit	ADJ
ftr-482	7	21	delegation	delegation	NOUN
ftr-482	7	22	...................	...................	PUNCT
ftr-482	8	1	535	535	NUM
ftr-482	8	2	2	2	NUM
ftr-482	8	3	.	.	PUNCT
ftr-482	8	4	implicit	implicit	ADJ
ftr-482	8	5	delegation	delegation	NOUN
ftr-482	8	6	...................	...................	PUNCT
ftr-482	9	1	541	541	NUM
ftr-482	9	2	3	3	X
ftr-482	9	3	.	.	PUNCT
ftr-482	9	4	regulatory	regulatory	ADJ
ftr-482	9	5	override	override	NOUN
ftr-482	9	6	without	without	ADP
ftr-482	9	7	delegation	delegation	NOUN
ftr-482	9	8	...	...	PUNCT
ftr-482	9	9	543	543	NUM
ftr-482	9	10	iv	iv	NOUN
ftr-482	9	11	.	.	PUNCT
ftr-482	9	12	appropriate	appropriate	ADJ
ftr-482	9	13	date	date	NOUN
ftr-482	9	14	for	for	ADP
ftr-482	9	15	later	later	ADV
ftr-482	9	16	-	-	PUNCT
ftr-482	9	17	in	in	ADP
ftr-482	9	18	-	-	PUNCT
ftr-482	9	19	time	time	NOUN
ftr-482	9	20	purposes	purpose	NOUN
ftr-482	9	21	.....	.....	PUNCT
ftr-482	9	22	544	544	NUM
ftr-482	9	23	a.	a.	NOUN
ftr-482	9	24	legislative	legislative	ADJ
ftr-482	9	25	regulations	regulation	NOUN
ftr-482	9	26	alone	alone	ADV
ftr-482	9	27	are	be	AUX
ftr-482	9	28	not	not	PART
ftr-482	9	29	laws	law	NOUN
ftr-482	9	30	in	in	ADP
ftr-482	9	31	constitutional	constitutional	ADJ
ftr-482	9	32	sense	sense	NOUN
ftr-482	9	33	.......................	.......................	PUNCT
ftr-482	10	1	546	546	NUM
ftr-482	10	2	b.	b.	NOUN
ftr-482	10	3	statutes	statute	NOUN
ftr-482	10	4	can	can	AUX
ftr-482	10	5	not	not	PART
ftr-482	10	6	override	override	VERB
ftr-482	10	7	prospectively	prospectively	ADV
ftr-482	10	8	..........	..........	PUNCT
ftr-482	11	1	548	548	NUM
ftr-482	11	2	v.	v.	ADP
ftr-482	11	3	conclusion	conclusion	NOUN
ftr-482	11	4	..................................	..................................	PUNCT
ftr-482	12	1	550	550	NUM
ftr-482	12	2	*	*	PUNCT
ftr-482	12	3	k.h	k.h	PROPN
ftr-482	12	4	.	.	PROPN
ftr-482	12	5	gyr	gyr	PROPN
ftr-482	12	6	professor	professor	PROPN
ftr-482	12	7	of	of	ADP
ftr-482	12	8	law	law	PROPN
ftr-482	12	9	,	,	PUNCT
ftr-482	12	10	emory	emory	PROPN
ftr-482	12	11	university	university	PROPN
ftr-482	12	12	school	school	NOUN
ftr-482	12	13	of	of	ADP
ftr-482	12	14	law	law	NOUN
ftr-482	12	15	(	(	PUNCT
ftr-482	12	16	b.a	b.a	PROPN
ftr-482	12	17	.	.	PROPN
ftr-482	12	18	1970	1970	NUM
ftr-482	12	19	,	,	PUNCT
ftr-482	12	20	yale	yale	PROPN
ftr-482	12	21	university	university	PROPN
ftr-482	12	22	;	;	PUNCT
ftr-482	12	23	j.d	j.d	PROPN
ftr-482	12	24	.	.	PROPN
ftr-482	12	25	1976	1976	NUM
ftr-482	12	26	,	,	PUNCT
ftr-482	12	27	university	university	NOUN
ftr-482	12	28	of	of	ADP
ftr-482	12	29	connecticut	connecticut	PROPN
ftr-482	12	30	;	;	PUNCT
ftr-482	12	31	ll.m	ll.m	X
ftr-482	12	32	.	.	PUNCT
ftr-482	13	1	(	(	PUNCT
ftr-482	13	2	taxation	taxation	NOUN
ftr-482	13	3	)	)	PUNCT
ftr-482	13	4	1980	1980	NUM
ftr-482	13	5	.	.	PUNCT
ftr-482	14	1	new	new	PROPN
ftr-482	14	2	york	york	PROPN
ftr-482	14	3	university	university	PROPN
ftr-482	14	4	)	)	PUNCT
ftr-482	15	1	.	.	PUNCT
ftr-482	16	1	the	the	DET
ftr-482	16	2	author	author	NOUN
ftr-482	16	3	wishes	wish	VERB
ftr-482	16	4	to	to	PART
ftr-482	16	5	thank	thank	VERB
ftr-482	16	6	lewis	lewis	PROPN
ftr-482	16	7	j.	j.	PROPN
ftr-482	16	8	kweit	kweit	PROPN
ftr-482	16	9	and	and	CCONJ
ftr-482	16	10	mark	mark	PROPN
ftr-482	16	11	b.	b.	PROPN
ftr-482	16	12	perla	perla	PROPN
ftr-482	16	13	for	for	ADP
ftr-482	16	14	their	their	PRON
ftr-482	16	15	research	research	NOUN
ftr-482	16	16	assistance	assistance	NOUN
ftr-482	16	17	.	.	PUNCT
ftr-482	17	1	copyright	copyright	NOUN
ftr-482	17	2	(	(	PUNCT
ftr-482	17	3	c	c	NOUN
ftr-482	17	4	)	)	PUNCT
ftr-482	17	5	1995	1995	NUM
ftr-482	17	6	by	by	ADP
ftr-482	17	7	richard	richard	PROPN
ftr-482	17	8	l.	l.	PROPN
ftr-482	17	9	doemberg	doemberg	PROPN
ftr-482	17	10	.	.	PUNCT
ftr-482	18	1	florida	florida	PROPN
ftr-482	18	2	tax	tax	PROPN
ftr-482	18	3	review	review	PROPN
ftr-482	18	4	i.	i.	NOUN
ftr-482	18	5	overview	overview	NOUN
ftr-482	18	6	of	of	ADP
ftr-482	18	7	section	section	NOUN
ftr-482	18	8	7701(1	7701(1	NOUN
ftr-482	18	9	)	)	PUNCT
ftr-482	18	10	regulations	regulation	NOUN
ftr-482	18	11	section	section	NOUN
ftr-482	18	12	7701	7701	NUM
ftr-482	18	13	(	(	PUNCT
ftr-482	18	14	)	)	PUNCT
ftr-482	18	15	,	,	PUNCT
ftr-482	18	16	enacted	enact	VERB
ftr-482	18	17	as	as	ADP
ftr-482	18	18	part	part	NOUN
ftr-482	18	19	of	of	ADP
ftr-482	18	20	the	the	DET
ftr-482	18	21	omnibus	omnibus	ADJ
ftr-482	18	22	budget	budget	NOUN
ftr-482	18	23	reconciliation	reconciliation	NOUN
ftr-482	18	24	act	act	NOUN
ftr-482	18	25	of	of	ADP
ftr-482	18	26	1993	1993	NUM
ftr-482	18	27	,	,	PUNCT
ftr-482	18	28	provides	provide	VERB
ftr-482	18	29	:	:	PUNCT
ftr-482	18	30	"	"	PUNCT
ftr-482	18	31	the	the	DET
ftr-482	18	32	secretary	secretary	NOUN
ftr-482	18	33	of	of	ADP
ftr-482	18	34	the	the	DET
ftr-482	18	35	treasury	treasury	NOUN
ftr-482	18	36	may	may	AUX
ftr-482	18	37	prescribe	prescribe	VERB
ftr-482	18	38	regulations	regulation	NOUN
ftr-482	18	39	recharacterizing	recharacterize	VERB
ftr-482	18	40	any	any	DET
ftr-482	18	41	multiparty	multiparty	ADJ
ftr-482	18	42	financing	financing	NOUN
ftr-482	18	43	transaction	transaction	NOUN
ftr-482	18	44	as	as	ADP
ftr-482	18	45	a	a	DET
ftr-482	18	46	transaction	transaction	NOUN
ftr-482	18	47	directly	directly	ADV
ftr-482	18	48	among	among	ADP
ftr-482	18	49	any	any	DET
ftr-482	18	50	2	2	NUM
ftr-482	18	51	or	or	CCONJ
ftr-482	18	52	more	more	ADJ
ftr-482	18	53	of	of	ADP
ftr-482	18	54	such	such	ADJ
ftr-482	18	55	parties	party	NOUN
ftr-482	18	56	where	where	SCONJ
ftr-482	18	57	the	the	DET
ftr-482	18	58	secretary	secretary	NOUN
ftr-482	18	59	determines	determine	VERB
ftr-482	18	60	that	that	SCONJ
ftr-482	18	61	such	such	ADJ
ftr-482	18	62	recharacterization	recharacterization	NOUN
ftr-482	18	63	is	be	AUX
ftr-482	18	64	appropriate	appropriate	ADJ
ftr-482	18	65	to	to	PART
ftr-482	18	66	prevent	prevent	VERB
ftr-482	18	67	avoidance	avoidance	NOUN
ftr-482	18	68	of	of	ADP
ftr-482	18	69	any	any	DET
ftr-482	18	70	tax	tax	NOUN
ftr-482	18	71	imposed	impose	VERB
ftr-482	18	72	by	by	ADP
ftr-482	18	73	this	this	DET
ftr-482	18	74	title	title	NOUN
ftr-482	18	75	.	.	PUNCT
ftr-482	19	1	"	"	PUNCT
ftr-482	19	2	'	'	PUNCT
ftr-482	19	3	the	the	DET
ftr-482	19	4	provision	provision	NOUN
ftr-482	19	5	originated	originate	VERB
ftr-482	19	6	out	out	ADP
ftr-482	19	7	of	of	ADP
ftr-482	19	8	a	a	DET
ftr-482	19	9	concern	concern	NOUN
ftr-482	19	10	"	"	PUNCT
ftr-482	19	11	that	that	SCONJ
ftr-482	19	12	taxpayers	taxpayer	NOUN
ftr-482	19	13	were	be	AUX
ftr-482	19	14	inappropriately	inappropriately	ADV
ftr-482	19	15	avoiding	avoid	VERB
ftr-482	19	16	u.s	u.s	PROPN
ftr-482	19	17	.	.	PROPN
ftr-482	19	18	tax	tax	NOUN
ftr-482	19	19	by	by	ADP
ftr-482	19	20	intricately	intricately	ADV
ftr-482	19	21	structuring	structure	VERB
ftr-482	19	22	financial	financial	ADJ
ftr-482	19	23	transactions	transaction	NOUN
ftr-482	19	24	which	which	PRON
ftr-482	19	25	utilize	utilize	VERB
ftr-482	19	26	multiple	multiple	ADJ
ftr-482	19	27	entities	entity	NOUN
ftr-482	19	28	,	,	PUNCT
ftr-482	19	29	where	where	SCONJ
ftr-482	19	30	one	one	NUM
ftr-482	19	31	or	or	CCONJ
ftr-482	19	32	more	more	ADJ
ftr-482	19	33	of	of	ADP
ftr-482	19	34	those	those	DET
ftr-482	19	35	entities	entity	NOUN
ftr-482	19	36	serve	serve	VERB
ftr-482	19	37	as	as	ADP
ftr-482	19	38	a	a	DET
ftr-482	19	39	conduit	conduit	NOUN
ftr-482	19	40	.	.	PUNCT
ftr-482	20	1	",2	",2	ADJ
ftr-482	20	2	the	the	DET
ftr-482	20	3	treasury	treasury	PROPN
ftr-482	20	4	issued	issue	VERB
ftr-482	20	5	regulations	regulation	NOUN
ftr-482	20	6	in	in	ADP
ftr-482	20	7	response	response	NOUN
ftr-482	20	8	to	to	ADP
ftr-482	20	9	this	this	DET
ftr-482	20	10	legislation	legislation	NOUN
ftr-482	20	11	in	in	ADP
ftr-482	20	12	july	july	PROPN
ftr-482	20	13	of	of	ADP
ftr-482	20	14	1995.3	1995.3	NUM
ftr-482	20	15	under	under	ADP
ftr-482	20	16	the	the	DET
ftr-482	20	17	regulations	regulation	NOUN
ftr-482	20	18	,	,	PUNCT
ftr-482	20	19	various	various	ADJ
ftr-482	20	20	financing	financing	NOUN
ftr-482	20	21	arrangements	arrangement	NOUN
ftr-482	20	22	are	be	AUX
ftr-482	20	23	recharacterized	recharacterize	VERB
ftr-482	20	24	for	for	SCONJ
ftr-482	20	25	u.s	u.s	PROPN
ftr-482	20	26	.	.	PROPN
ftr-482	20	27	tax	tax	NOUN
ftr-482	20	28	purposes	purpose	NOUN
ftr-482	20	29	to	to	PART
ftr-482	20	30	disregard	disregard	VERB
ftr-482	20	31	a	a	DET
ftr-482	20	32	conduit	conduit	NOUN
ftr-482	20	33	entity	entity	NOUN
ftr-482	20	34	or	or	CCONJ
ftr-482	20	35	entities	entity	NOUN
ftr-482	20	36	.	.	PUNCT
ftr-482	21	1	for	for	ADP
ftr-482	21	2	example	example	NOUN
ftr-482	21	3	,	,	PUNCT
ftr-482	21	4	suppose	suppose	VERB
ftr-482	21	5	that	that	SCONJ
ftr-482	21	6	if	if	SCONJ
ftr-482	21	7	a	a	PRON
ftr-482	21	8	,	,	PUNCT
ftr-482	21	9	a	a	DET
ftr-482	21	10	foreign	foreign	ADJ
ftr-482	21	11	financing	financing	NOUN
ftr-482	21	12	entity	entity	NOUN
ftr-482	21	13	,	,	PUNCT
ftr-482	21	14	made	make	VERB
ftr-482	21	15	a	a	DET
ftr-482	21	16	loan	loan	NOUN
ftr-482	21	17	to	to	ADP
ftr-482	21	18	c	c	NOUN
ftr-482	21	19	,	,	PUNCT
ftr-482	21	20	a	a	DET
ftr-482	21	21	u.s.-financed	u.s.-financed	ADJ
ftr-482	21	22	entity	entity	NOUN
ftr-482	21	23	,	,	PUNCT
ftr-482	21	24	interest	interest	NOUN
ftr-482	21	25	paid	pay	VERB
ftr-482	21	26	by	by	ADP
ftr-482	21	27	c	c	PROPN
ftr-482	21	28	to	to	ADP
ftr-482	21	29	a	a	PRON
ftr-482	21	30	would	would	AUX
ftr-482	21	31	be	be	AUX
ftr-482	21	32	subject	subject	ADJ
ftr-482	21	33	to	to	ADP
ftr-482	21	34	a	a	DET
ftr-482	21	35	30	30	NUM
ftr-482	21	36	%	%	NOUN
ftr-482	21	37	withholding	withholding	NOUN
ftr-482	21	38	tax	tax	NOUN
ftr-482	21	39	in	in	ADP
ftr-482	21	40	the	the	DET
ftr-482	21	41	united	united	PROPN
ftr-482	21	42	states.4	states.4	PROPN
ftr-482	21	43	but	but	CCONJ
ftr-482	21	44	suppose	suppose	VERB
ftr-482	21	45	that	that	SCONJ
ftr-482	21	46	pursuant	pursuant	VERB
ftr-482	21	47	to	to	ADP
ftr-482	21	48	a	a	DET
ftr-482	21	49	financing	financing	NOUN
ftr-482	21	50	arrangement	arrangement	NOUN
ftr-482	21	51	,	,	PUNCT
ftr-482	21	52	a	a	PRON
ftr-482	21	53	instead	instead	ADV
ftr-482	21	54	makes	make	VERB
ftr-482	21	55	a	a	DET
ftr-482	21	56	loan	loan	NOUN
ftr-482	21	57	to	to	ADP
ftr-482	21	58	b	b	NOUN
ftr-482	21	59	,	,	PUNCT
ftr-482	21	60	a	a	DET
ftr-482	21	61	foreign	foreign	ADJ
ftr-482	21	62	intermediate	intermediate	ADJ
ftr-482	21	63	entity,5	entity,5	NOUN
ftr-482	21	64	which	which	PRON
ftr-482	21	65	in	in	ADP
ftr-482	21	66	turn	turn	NOUN
ftr-482	21	67	makes	make	VERB
ftr-482	21	68	a	a	DET
ftr-482	21	69	loan	loan	NOUN
ftr-482	21	70	to	to	ADP
ftr-482	21	71	c	c	NOUN
ftr-482	21	72	,	,	PUNCT
ftr-482	21	73	and	and	CCONJ
ftr-482	21	74	suppose	suppose	VERB
ftr-482	21	75	further	far	ADV
ftr-482	21	76	that	that	SCONJ
ftr-482	21	77	if	if	SCONJ
ftr-482	21	78	the	the	DET
ftr-482	21	79	form	form	NOUN
ftr-482	21	80	of	of	ADP
ftr-482	21	81	the	the	DET
ftr-482	21	82	transactions	transaction	NOUN
ftr-482	21	83	is	be	AUX
ftr-482	21	84	respected	respect	VERB
ftr-482	21	85	,	,	PUNCT
ftr-482	21	86	the	the	DET
ftr-482	21	87	interest	interest	NOUN
ftr-482	21	88	paid	pay	VERB
ftr-482	21	89	by	by	ADP
ftr-482	21	90	c	c	PROPN
ftr-482	21	91	to	to	ADP
ftr-482	21	92	b	b	NOUN
ftr-482	21	93	will	will	AUX
ftr-482	21	94	not	not	PART
ftr-482	21	95	be	be	AUX
ftr-482	21	96	subject	subject	ADJ
ftr-482	21	97	to	to	ADP
ftr-482	21	98	a	a	DET
ftr-482	21	99	30	30	NUM
ftr-482	21	100	%	%	NOUN
ftr-482	21	101	u.s	u.s	PROPN
ftr-482	21	102	.	.	PROPN
ftr-482	21	103	tax	tax	NOUN
ftr-482	21	104	,	,	PUNCT
ftr-482	21	105	but	but	CCONJ
ftr-482	21	106	rather	rather	ADV
ftr-482	21	107	will	will	AUX
ftr-482	21	108	be	be	AUX
ftr-482	21	109	subject	subject	ADJ
ftr-482	21	110	to	to	ADP
ftr-482	21	111	a	a	DET
ftr-482	21	112	reduced	reduce	VERB
ftr-482	21	113	or	or	CCONJ
ftr-482	21	114	zero	zero	NUM
ftr-482	21	115	rate	rate	NOUN
ftr-482	21	116	of	of	ADP
ftr-482	21	117	u.s	u.s	PROPN
ftr-482	21	118	.	.	PROPN
ftr-482	21	119	tax	tax	NOUN
ftr-482	21	120	because	because	SCONJ
ftr-482	21	121	of	of	ADP
ftr-482	21	122	an	an	DET
ftr-482	21	123	exemption	exemption	NOUN
ftr-482	21	124	under	under	ADP
ftr-482	21	125	u.s	u.s	PROPN
ftr-482	21	126	.	.	PROPN
ftr-482	21	127	law	law	NOUN
ftr-482	21	128	,	,	PUNCT
ftr-482	21	129	such	such	ADJ
ftr-482	21	130	as	as	ADP
ftr-482	21	131	the	the	DET
ftr-482	21	132	portfolio	portfolio	NOUN
ftr-482	21	133	interest	interest	NOUN
ftr-482	21	134	exemption	exemption	NOUN
ftr-482	21	135	of	of	ADP
ftr-482	21	136	section	section	NOUN
ftr-482	21	137	881(c	881(c	PROPN
ftr-482	21	138	)	)	PUNCT
ftr-482	21	139	,	,	PUNCT
ftr-482	21	140	or	or	CCONJ
ftr-482	21	141	as	as	ADP
ftr-482	21	142	a	a	DET
ftr-482	21	143	result	result	NOUN
ftr-482	21	144	of	of	ADP
ftr-482	21	145	the	the	DET
ftr-482	21	146	application	application	NOUN
ftr-482	21	147	of	of	ADP
ftr-482	21	148	a	a	DET
ftr-482	21	149	tax	tax	NOUN
ftr-482	21	150	treaty.6	treaty.6	ADP
ftr-482	21	151	the	the	DET
ftr-482	21	152	regulations	regulation	NOUN
ftr-482	21	153	set	set	VERB
ftr-482	21	154	out	out	ADP
ftr-482	21	155	circumstances	circumstance	NOUN
ftr-482	21	156	under	under	ADP
ftr-482	21	157	which	which	PRON
ftr-482	21	158	such	such	DET
ftr-482	21	159	a	a	DET
ftr-482	21	160	financing	financing	NOUN
ftr-482	21	161	arrangement	arrangement	NOUN
ftr-482	21	162	may	may	AUX
ftr-482	21	163	be	be	AUX
ftr-482	21	164	recharacterized	recharacterize	VERB
ftr-482	21	165	for	for	SCONJ
ftr-482	21	166	u.s	u.s	PROPN
ftr-482	21	167	.	.	PROPN
ftr-482	21	168	tax	tax	NOUN
ftr-482	21	169	purposes	purpose	NOUN
ftr-482	21	170	to	to	PART
ftr-482	21	171	disregard	disregard	VERB
ftr-482	21	172	the	the	DET
ftr-482	21	173	intermediate	intermediate	ADJ
ftr-482	21	174	entity	entity	NOUN
ftr-482	21	175	,	,	PUNCT
ftr-482	21	176	b	b	NOUN
ftr-482	21	177	,	,	PUNCT
ftr-482	21	178	as	as	ADP
ftr-482	21	179	a	a	DET
ftr-482	21	180	conduit	conduit	NOUN
ftr-482	21	181	and	and	CCONJ
ftr-482	21	182	treat	treat	VERB
ftr-482	21	183	the	the	DET
ftr-482	21	184	interest	interest	NOUN
ftr-482	21	185	as	as	SCONJ
ftr-482	21	186	paid	pay	VERB
ftr-482	21	187	directly	directly	ADV
ftr-482	21	188	by	by	ADP
ftr-482	21	189	c	c	PROPN
ftr-482	21	190	to	to	ADP
ftr-482	21	191	a	a	PRON
ftr-482	21	192	,	,	PUNCT
ftr-482	21	193	thereby	thereby	ADV
ftr-482	21	194	resulting	result	VERB
ftr-482	21	195	in	in	ADP
ftr-482	21	196	a	a	DET
ftr-482	21	197	30	30	NUM
ftr-482	21	198	%	%	NOUN
ftr-482	21	199	u.s	u.s	PROPN
ftr-482	21	200	.	.	PROPN
ftr-482	21	201	withholding	withholding	NOUN
ftr-482	21	202	tax	tax	NOUN
ftr-482	21	203	.	.	PUNCT
ftr-482	22	1	this	this	DET
ftr-482	22	2	article	article	NOUN
ftr-482	22	3	does	do	AUX
ftr-482	22	4	not	not	PART
ftr-482	22	5	discuss	discuss	VERB
ftr-482	22	6	the	the	DET
ftr-482	22	7	regulations	regulation	NOUN
ftr-482	22	8	'	'	PART
ftr-482	22	9	implementation	implementation	NOUN
ftr-482	22	10	of	of	ADP
ftr-482	22	11	the	the	DET
ftr-482	22	12	authorizing	authorize	VERB
ftr-482	22	13	statute	statute	NOUN
ftr-482	22	14	,	,	PUNCT
ftr-482	22	15	although	although	SCONJ
ftr-482	22	16	the	the	DET
ftr-482	22	17	regulations	regulation	NOUN
ftr-482	22	18	,	,	PUNCT
ftr-482	22	19	as	as	SCONJ
ftr-482	22	20	proposed	propose	VERB
ftr-482	22	21	,	,	PUNCT
ftr-482	22	22	were	be	AUX
ftr-482	22	23	the	the	DET
ftr-482	22	24	subject	subject	NOUN
ftr-482	22	25	of	of	ADP
ftr-482	22	26	1	1	NUM
ftr-482	22	27	.	.	PUNCT
ftr-482	22	28	omnibus	omnibus	NOUN
ftr-482	22	29	budget	budget	NOUN
ftr-482	22	30	reconciliation	reconciliation	NOUN
ftr-482	22	31	act	act	NOUN
ftr-482	22	32	of	of	ADP
ftr-482	22	33	1993	1993	NUM
ftr-482	22	34	,	,	PUNCT
ftr-482	22	35	pub	pub	NOUN
ftr-482	22	36	.	.	PUNCT
ftr-482	23	1	l.	l.	PROPN
ftr-482	23	2	no	no	INTJ
ftr-482	23	3	.	.	PROPN
ftr-482	24	1	103	103	NUM
ftr-482	24	2	-	-	SYM
ftr-482	24	3	66	66	NUM
ftr-482	24	4	,	,	PUNCT
ftr-482	24	5	§	§	PROPN
ftr-482	24	6	13238	13238	NUM
ftr-482	24	7	,	,	PUNCT
ftr-482	24	8	107	107	NUM
ftr-482	24	9	stat	stat	NOUN
ftr-482	24	10	.	.	PUNCT
ftr-482	25	1	312	312	NUM
ftr-482	25	2	,	,	PUNCT
ftr-482	25	3	508	508	NUM
ftr-482	25	4	.	.	NOUN
ftr-482	26	1	2	2	NUM
ftr-482	26	2	.	.	X
ftr-482	26	3	h.r	h.r	PROPN
ftr-482	26	4	.	.	PROPN
ftr-482	26	5	rep	rep	PROPN
ftr-482	26	6	.	.	PROPN
ftr-482	27	1	no	no	PROPN
ftr-482	27	2	.	.	NOUN
ftr-482	27	3	111	111	NUM
ftr-482	27	4	,	,	PUNCT
ftr-482	27	5	103d	103d	NUM
ftr-482	27	6	cong	cong	NOUN
ftr-482	27	7	.	.	PROPN
ftr-482	27	8	,	,	PUNCT
ftr-482	27	9	ist	ist	NOUN
ftr-482	27	10	sess	sess	NOUN
ftr-482	27	11	.	.	PUNCT
ftr-482	28	1	729	729	NUM
ftr-482	28	2	(	(	PUNCT
ftr-482	28	3	1993	1993	NUM
ftr-482	28	4	)	)	PUNCT
ftr-482	28	5	,	,	PUNCT
ftr-482	28	6	reprinted	reprint	VERB
ftr-482	28	7	in	in	ADP
ftr-482	28	8	1993	1993	NUM
ftr-482	28	9	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-482	28	10	.	.	PUNCT
ftr-482	28	11	378	378	NUM
ftr-482	28	12	,	,	PUNCT
ftr-482	28	13	960	960	NUM
ftr-482	28	14	.	.	NOUN
ftr-482	29	1	3	3	X
ftr-482	29	2	.	.	PUNCT
ftr-482	29	3	t.d	t.d	PROPN
ftr-482	29	4	.	.	PROPN
ftr-482	29	5	8611	8611	NUM
ftr-482	29	6	,	,	PUNCT
ftr-482	29	7	60	60	NUM
ftr-482	29	8	fed	feed	VERB
ftr-482	29	9	.	.	PUNCT
ftr-482	30	1	reg	reg	PROPN
ftr-482	30	2	.	.	PUNCT
ftr-482	31	1	40,997	40,997	NUM
ftr-482	31	2	(	(	PUNCT
ftr-482	31	3	1995	1995	NUM
ftr-482	31	4	)	)	PUNCT
ftr-482	31	5	.	.	PUNCT
ftr-482	32	1	the	the	DET
ftr-482	32	2	regulations	regulation	NOUN
ftr-482	32	3	were	be	AUX
ftr-482	32	4	proposed	propose	VERB
ftr-482	32	5	in	in	ADP
ftr-482	32	6	oct	oct	PROPN
ftr-482	32	7	.	.	PROPN
ftr-482	32	8	of	of	ADP
ftr-482	32	9	1994	1994	NUM
ftr-482	32	10	.	.	PUNCT
ftr-482	33	1	intl-64	intl-64	PROPN
ftr-482	33	2	-	-	PUNCT
ftr-482	33	3	93	93	NUM
ftr-482	33	4	,	,	PUNCT
ftr-482	33	5	59	59	NUM
ftr-482	33	6	fed	feed	VERB
ftr-482	33	7	.	.	PUNCT
ftr-482	34	1	reg	reg	PROPN
ftr-482	34	2	.	.	PUNCT
ftr-482	35	1	52,110	52,110	NUM
ftr-482	35	2	(	(	PUNCT
ftr-482	35	3	1994	1994	NUM
ftr-482	35	4	)	)	PUNCT
ftr-482	35	5	.	.	PUNCT
ftr-482	36	1	4	4	X
ftr-482	36	2	.	.	X
ftr-482	36	3	irc	irc	VERB
ftr-482	36	4	§	§	PROPN
ftr-482	36	5	§	§	PROPN
ftr-482	36	6	881(a)(1	881(a)(1	NOUN
ftr-482	36	7	)	)	PUNCT
ftr-482	36	8	,	,	PUNCT
ftr-482	36	9	1442(a	1442(a	NUM
ftr-482	36	10	)	)	PUNCT
ftr-482	36	11	.	.	PUNCT
ftr-482	37	1	5	5	X
ftr-482	37	2	.	.	X
ftr-482	37	3	see	see	VERB
ftr-482	37	4	regs	reg	NOUN
ftr-482	37	5	.	.	PUNCT
ftr-482	38	1	§	§	PROPN
ftr-482	38	2	1.881	1.881	NUM
ftr-482	38	3	-	-	SYM
ftr-482	38	4	3(a)(2)(i	3(a)(2)(i	NUM
ftr-482	38	5	)	)	PUNCT
ftr-482	39	1	(	(	PUNCT
ftr-482	39	2	defining	define	VERB
ftr-482	39	3	"	"	PUNCT
ftr-482	39	4	financing	financing	NOUN
ftr-482	39	5	arrangement	arrangement	NOUN
ftr-482	39	6	"	"	PUNCT
ftr-482	39	7	)	)	PUNCT
ftr-482	39	8	.	.	PUNCT
ftr-482	40	1	6	6	X
ftr-482	40	2	.	.	X
ftr-482	40	3	see	see	VERB
ftr-482	40	4	,	,	PUNCT
ftr-482	40	5	e.g.	e.g.	ADV
ftr-482	40	6	,	,	PUNCT
ftr-482	40	7	convention	convention	NOUN
ftr-482	40	8	between	between	ADP
ftr-482	40	9	the	the	DET
ftr-482	40	10	united	united	PROPN
ftr-482	40	11	states	states	PROPN
ftr-482	40	12	of	of	ADP
ftr-482	40	13	america	america	PROPN
ftr-482	40	14	and	and	CCONJ
ftr-482	40	15	the	the	DET
ftr-482	40	16	kingdom	kingdom	NOUN
ftr-482	40	17	of	of	ADP
ftr-482	40	18	the	the	DET
ftr-482	40	19	netherlands	netherlands	PROPN
ftr-482	40	20	for	for	ADP
ftr-482	40	21	the	the	DET
ftr-482	40	22	avoidance	avoidance	NOUN
ftr-482	40	23	of	of	ADP
ftr-482	40	24	double	double	ADJ
ftr-482	40	25	taxation	taxation	NOUN
ftr-482	40	26	and	and	CCONJ
ftr-482	40	27	the	the	DET
ftr-482	40	28	prevention	prevention	NOUN
ftr-482	40	29	of	of	ADP
ftr-482	40	30	fiscal	fiscal	ADJ
ftr-482	40	31	evasion	evasion	NOUN
ftr-482	40	32	with	with	ADP
ftr-482	40	33	respect	respect	NOUN
ftr-482	40	34	to	to	ADP
ftr-482	40	35	taxes	taxis	NOUN
ftr-482	40	36	on	on	ADP
ftr-482	40	37	income	income	NOUN
ftr-482	40	38	,	,	PUNCT
ftr-482	40	39	dec	dec	PROPN
ftr-482	40	40	.	.	PROPN
ftr-482	40	41	18	18	NUM
ftr-482	40	42	,	,	PUNCT
ftr-482	40	43	1992	1992	NUM
ftr-482	40	44	,	,	PUNCT
ftr-482	40	45	u.s.-neth	u.s.-neth	PROPN
ftr-482	40	46	.	.	PROPN
ftr-482	40	47	,	,	PUNCT
ftr-482	40	48	art	art	NOUN
ftr-482	40	49	.	.	PUNCT
ftr-482	41	1	12	12	NUM
ftr-482	41	2	k.a.v	k.a.v	NOUN
ftr-482	41	3	.	.	PUNCT
ftr-482	41	4	3507	3507	NUM
ftr-482	42	1	[	[	X
ftr-482	42	2	hereinafter	hereinafter	NOUN
ftr-482	42	3	u.s.-neth	u.s.-neth	PROPN
ftr-482	42	4	.	.	PUNCT
ftr-482	42	5	treaty	treaty	PROPN
ftr-482	42	6	]	]	PUNCT
ftr-482	42	7	.	.	PUNCT
ftr-482	43	1	[	[	X
ftr-482	43	2	vol	vol	NOUN
ftr-482	43	3	2:9	2:9	NUM
ftr-482	43	4	treaty	treaty	NOUN
ftr-482	43	5	override	override	NOUN
ftr-482	43	6	by	by	ADP
ftr-482	43	7	administrative	administrative	ADJ
ftr-482	43	8	regulation	regulation	NOUN
ftr-482	43	9	substantial	substantial	ADJ
ftr-482	43	10	criticism.7	criticism.7	NOUN
ftr-482	43	11	instead	instead	ADV
ftr-482	43	12	,	,	PUNCT
ftr-482	43	13	the	the	DET
ftr-482	43	14	focus	focus	NOUN
ftr-482	43	15	is	be	AUX
ftr-482	43	16	on	on	ADP
ftr-482	43	17	the	the	DET
ftr-482	43	18	relationship	relationship	NOUN
ftr-482	43	19	of	of	ADP
ftr-482	43	20	the	the	DET
ftr-482	43	21	regulations	regulation	NOUN
ftr-482	43	22	to	to	ADP
ftr-482	43	23	u.s	u.s	PROPN
ftr-482	43	24	.	.	PROPN
ftr-482	43	25	treaty	treaty	NOUN
ftr-482	43	26	commitments	commitment	NOUN
ftr-482	43	27	.	.	PUNCT
ftr-482	44	1	according	accord	VERB
ftr-482	44	2	to	to	ADP
ftr-482	44	3	the	the	DET
ftr-482	44	4	regulations	regulation	NOUN
ftr-482	44	5	:	:	PUNCT
ftr-482	44	6	where	where	SCONJ
ftr-482	44	7	the	the	DET
ftr-482	44	8	participation	participation	NOUN
ftr-482	44	9	of	of	ADP
ftr-482	44	10	a	a	DET
ftr-482	44	11	conduit	conduit	NOUN
ftr-482	44	12	entity	entity	NOUN
ftr-482	44	13	in	in	ADP
ftr-482	44	14	a	a	DET
ftr-482	44	15	conduit	conduit	NOUN
ftr-482	44	16	financing	financing	NOUN
ftr-482	44	17	arrangement	arrangement	NOUN
ftr-482	44	18	is	be	AUX
ftr-482	44	19	disregarded	disregard	VERB
ftr-482	44	20	pursuant	pursuant	ADJ
ftr-482	44	21	to	to	ADP
ftr-482	44	22	this	this	DET
ftr-482	44	23	section	section	NOUN
ftr-482	44	24	,	,	PUNCT
ftr-482	44	25	it	it	PRON
ftr-482	44	26	is	be	AUX
ftr-482	44	27	disregarded	disregard	VERB
ftr-482	44	28	for	for	ADP
ftr-482	44	29	all	all	DET
ftr-482	44	30	purposes	purpose	NOUN
ftr-482	44	31	of	of	ADP
ftr-482	44	32	section	section	NOUN
ftr-482	44	33	881	881	NUM
ftr-482	44	34	,	,	PUNCT
ftr-482	44	35	including	include	VERB
ftr-482	44	36	for	for	ADP
ftr-482	44	37	purposes	purpose	NOUN
ftr-482	44	38	of	of	ADP
ftr-482	44	39	applying	apply	VERB
ftr-482	44	40	any	any	DET
ftr-482	44	41	relevant	relevant	ADJ
ftr-482	44	42	income	income	NOUN
ftr-482	44	43	tax	tax	NOUN
ftr-482	44	44	treaties	treaty	NOUN
ftr-482	44	45	.	.	PUNCT
ftr-482	45	1	accordingly	accordingly	ADV
ftr-482	45	2	,	,	PUNCT
ftr-482	45	3	the	the	DET
ftr-482	45	4	conduit	conduit	NOUN
ftr-482	45	5	entity	entity	NOUN
ftr-482	45	6	may	may	AUX
ftr-482	45	7	not	not	PART
ftr-482	45	8	claim	claim	VERB
ftr-482	45	9	the	the	DET
ftr-482	45	10	benefits	benefit	NOUN
ftr-482	45	11	of	of	ADP
ftr-482	45	12	a	a	DET
ftr-482	45	13	tax	tax	NOUN
ftr-482	45	14	treaty	treaty	NOUN
ftr-482	45	15	between	between	ADP
ftr-482	45	16	its	its	PRON
ftr-482	45	17	country	country	NOUN
ftr-482	45	18	of	of	ADP
ftr-482	45	19	residence	residence	NOUN
ftr-482	45	20	and	and	CCONJ
ftr-482	45	21	the	the	DET
ftr-482	45	22	united	united	PROPN
ftr-482	45	23	states	states	PROPN
ftr-482	45	24	to	to	PART
ftr-482	45	25	reduce	reduce	VERB
ftr-482	45	26	the	the	DET
ftr-482	45	27	amount	amount	NOUN
ftr-482	45	28	of	of	ADP
ftr-482	45	29	tax	tax	NOUN
ftr-482	45	30	due	due	ADJ
ftr-482	45	31	under	under	ADP
ftr-482	45	32	section	section	NOUN
ftr-482	45	33	881	881	NUM
ftr-482	45	34	with	with	ADP
ftr-482	45	35	respect	respect	NOUN
ftr-482	45	36	to	to	ADP
ftr-482	45	37	payments	payment	NOUN
ftr-482	45	38	made	make	VERB
ftr-482	45	39	pursuant	pursuant	ADJ
ftr-482	45	40	to	to	ADP
ftr-482	45	41	the	the	DET
ftr-482	45	42	conduit	conduit	NOUN
ftr-482	45	43	financing	financing	NOUN
ftr-482	45	44	arrangement	arrangement	NOUN
ftr-482	45	45	.	.	PUNCT
ftr-482	46	1	the	the	DET
ftr-482	46	2	financing	financing	NOUN
ftr-482	46	3	entity	entity	NOUN
ftr-482	46	4	may	may	AUX
ftr-482	46	5	,	,	PUNCT
ftr-482	46	6	however	however	ADV
ftr-482	46	7	,	,	PUNCT
ftr-482	46	8	claim	claim	VERB
ftr-482	46	9	the	the	DET
ftr-482	46	10	benefits	benefit	NOUN
ftr-482	46	11	of	of	ADP
ftr-482	46	12	any	any	DET
ftr-482	46	13	income	income	NOUN
ftr-482	46	14	tax	tax	NOUN
ftr-482	46	15	treaty	treaty	NOUN
ftr-482	46	16	under	under	ADP
ftr-482	46	17	which	which	PRON
ftr-482	46	18	it	it	PRON
ftr-482	46	19	is	be	AUX
ftr-482	46	20	entitled	entitle	VERB
ftr-482	46	21	to	to	ADP
ftr-482	46	22	benefits	benefit	NOUN
ftr-482	46	23	in	in	ADP
ftr-482	46	24	order	order	NOUN
ftr-482	46	25	to	to	PART
ftr-482	46	26	reduce	reduce	VERB
ftr-482	46	27	the	the	DET
ftr-482	46	28	rate	rate	NOUN
ftr-482	46	29	of	of	ADP
ftr-482	46	30	tax	tax	NOUN
ftr-482	46	31	on	on	ADP
ftr-482	46	32	payments	payment	NOUN
ftr-482	46	33	made	make	VERB
ftr-482	46	34	pursuant	pursuant	ADJ
ftr-482	46	35	to	to	ADP
ftr-482	46	36	the	the	DET
ftr-482	46	37	conduit	conduit	NOUN
ftr-482	46	38	financing	financing	NOUN
ftr-482	46	39	arrangement	arrangement	NOUN
ftr-482	46	40	that	that	PRON
ftr-482	46	41	are	be	AUX
ftr-482	46	42	recharacterized	recharacterize	VERB
ftr-482	46	43	....	....	PUNCT
ftr-482	46	44	8	8	NUM
ftr-482	46	45	in	in	ADP
ftr-482	46	46	the	the	DET
ftr-482	46	47	example	example	NOUN
ftr-482	46	48	,	,	PUNCT
ftr-482	46	49	if	if	SCONJ
ftr-482	46	50	b	b	PROPN
ftr-482	46	51	is	be	AUX
ftr-482	46	52	a	a	DET
ftr-482	46	53	resident	resident	NOUN
ftr-482	46	54	of	of	ADP
ftr-482	46	55	a	a	DET
ftr-482	46	56	country	country	NOUN
ftr-482	46	57	with	with	ADP
ftr-482	46	58	which	which	PRON
ftr-482	46	59	the	the	DET
ftr-482	46	60	united	united	PROPN
ftr-482	46	61	states	states	PROPN
ftr-482	46	62	has	have	VERB
ftr-482	46	63	an	an	DET
ftr-482	46	64	income	income	NOUN
ftr-482	46	65	tax	tax	NOUN
ftr-482	46	66	treaty	treaty	NOUN
ftr-482	46	67	and	and	CCONJ
ftr-482	46	68	the	the	DET
ftr-482	46	69	treaty	treaty	NOUN
ftr-482	46	70	exempts	exempt	VERB
ftr-482	46	71	interest	interest	NOUN
ftr-482	46	72	paid	pay	VERB
ftr-482	46	73	to	to	ADP
ftr-482	46	74	that	that	DET
ftr-482	46	75	country	country	NOUN
ftr-482	46	76	's	's	PART
ftr-482	46	77	residents	resident	NOUN
ftr-482	46	78	from	from	ADP
ftr-482	46	79	u.s	u.s	PROPN
ftr-482	46	80	.	.	PROPN
ftr-482	46	81	tax	tax	NOUN
ftr-482	46	82	,	,	PUNCT
ftr-482	46	83	the	the	DET
ftr-482	46	84	regulations	regulation	NOUN
ftr-482	46	85	require	require	VERB
ftr-482	46	86	that	that	SCONJ
ftr-482	46	87	the	the	DET
ftr-482	46	88	treaty	treaty	NOUN
ftr-482	46	89	be	be	AUX
ftr-482	46	90	ignored	ignore	VERB
ftr-482	46	91	in	in	ADP
ftr-482	46	92	determining	determine	VERB
ftr-482	46	93	the	the	DET
ftr-482	46	94	u.s	u.s	PROPN
ftr-482	46	95	.	.	PROPN
ftr-482	46	96	tax	tax	NOUN
ftr-482	46	97	on	on	ADP
ftr-482	46	98	the	the	DET
ftr-482	46	99	interest	interest	NOUN
ftr-482	46	100	payment	payment	NOUN
ftr-482	46	101	from	from	ADP
ftr-482	46	102	c	c	PROPN
ftr-482	46	103	to	to	ADP
ftr-482	46	104	b.	b.	PROPN
ftr-482	46	105	treaty	treaty	NOUN
ftr-482	46	106	benefits	benefit	NOUN
ftr-482	46	107	may	may	AUX
ftr-482	46	108	be	be	AUX
ftr-482	46	109	claimed	claim	VERB
ftr-482	46	110	only	only	ADV
ftr-482	46	111	under	under	ADP
ftr-482	46	112	a	a	DET
ftr-482	46	113	treaty	treaty	NOUN
ftr-482	46	114	between	between	ADP
ftr-482	46	115	the	the	DET
ftr-482	46	116	united	united	PROPN
ftr-482	46	117	states	states	PROPN
ftr-482	46	118	and	and	CCONJ
ftr-482	46	119	a	a	DET
ftr-482	46	120	's	's	PART
ftr-482	46	121	country	country	NOUN
ftr-482	46	122	of	of	ADP
ftr-482	46	123	residence	residence	NOUN
ftr-482	46	124	.	.	PUNCT
ftr-482	47	1	for	for	ADP
ftr-482	47	2	purposes	purpose	NOUN
ftr-482	47	3	of	of	ADP
ftr-482	47	4	discussion	discussion	NOUN
ftr-482	47	5	,	,	PUNCT
ftr-482	47	6	this	this	DET
ftr-482	47	7	article	article	NOUN
ftr-482	47	8	focuses	focus	VERB
ftr-482	47	9	on	on	ADP
ftr-482	47	10	the	the	DET
ftr-482	47	11	treaty	treaty	NOUN
ftr-482	47	12	between	between	ADP
ftr-482	47	13	the	the	DET
ftr-482	47	14	united	united	PROPN
ftr-482	47	15	states	states	PROPN
ftr-482	47	16	and	and	CCONJ
ftr-482	47	17	the	the	DET
ftr-482	47	18	netherlands.9	netherlands.9	PROPN
ftr-482	47	19	the	the	DET
ftr-482	47	20	regulations	regulation	NOUN
ftr-482	47	21	thus	thus	ADV
ftr-482	47	22	may	may	AUX
ftr-482	47	23	override	override	VERB
ftr-482	47	24	u.s	u.s	PROPN
ftr-482	47	25	.	.	PROPN
ftr-482	47	26	treaty	treaty	NOUN
ftr-482	47	27	obligations	obligation	NOUN
ftr-482	47	28	.	.	PUNCT
ftr-482	48	1	many	many	ADJ
ftr-482	48	2	u.s	u.s	PROPN
ftr-482	48	3	.	.	PROPN
ftr-482	48	4	treaties	treaty	NOUN
ftr-482	48	5	contain	contain	VERB
ftr-482	48	6	limitations	limitation	NOUN
ftr-482	48	7	on	on	ADP
ftr-482	48	8	benefits	benefit	NOUN
ftr-482	48	9	provisions	provision	NOUN
ftr-482	48	10	that	that	PRON
ftr-482	48	11	deny	deny	VERB
ftr-482	48	12	certain	certain	ADJ
ftr-482	48	13	treaty	treaty	NOUN
ftr-482	48	14	benefits	benefit	NOUN
ftr-482	48	15	,	,	PUNCT
ftr-482	48	16	usually	usually	ADV
ftr-482	48	17	including	include	VERB
ftr-482	48	18	reduced	reduce	VERB
ftr-482	48	19	withholding	withholding	NOUN
ftr-482	48	20	rates	rate	NOUN
ftr-482	48	21	on	on	ADP
ftr-482	48	22	interest	interest	NOUN
ftr-482	48	23	payments	payment	NOUN
ftr-482	48	24	.	.	PUNCT
ftr-482	48	25	"	"	PUNCT
ftr-482	49	1	where	where	SCONJ
ftr-482	49	2	the	the	DET
ftr-482	49	3	regulations	regulation	NOUN
ftr-482	49	4	merely	merely	ADV
ftr-482	49	5	duplicate	duplicate	VERB
ftr-482	49	6	the	the	DET
ftr-482	49	7	effects	effect	NOUN
ftr-482	49	8	of	of	ADP
ftr-482	49	9	a	a	DET
ftr-482	49	10	limitation	limitation	NOUN
ftr-482	49	11	on	on	ADP
ftr-482	49	12	benefits	benefit	NOUN
ftr-482	49	13	provision	provision	NOUN
ftr-482	49	14	,	,	PUNCT
ftr-482	49	15	there	there	PRON
ftr-482	49	16	is	be	VERB
ftr-482	49	17	no	no	DET
ftr-482	49	18	override	override	NOUN
ftr-482	49	19	problem	problem	NOUN
ftr-482	49	20	.	.	PUNCT
ftr-482	50	1	however	however	ADV
ftr-482	50	2	,	,	PUNCT
ftr-482	50	3	as	as	SCONJ
ftr-482	50	4	discussed	discuss	VERB
ftr-482	50	5	below	below	ADV
ftr-482	50	6	,	,	PUNCT
ftr-482	50	7	the	the	DET
ftr-482	50	8	regulations	regulation	NOUN
ftr-482	50	9	'	'	PART
ftr-482	50	10	scope	scope	NOUN
ftr-482	50	11	goes	go	VERB
ftr-482	50	12	beyond	beyond	ADP
ftr-482	50	13	that	that	PRON
ftr-482	50	14	of	of	ADP
ftr-482	50	15	some	some	DET
ftr-482	50	16	limitations	limitation	NOUN
ftr-482	50	17	on	on	ADP
ftr-482	50	18	benefits	benefit	NOUN
ftr-482	50	19	provisions	provision	NOUN
ftr-482	50	20	,	,	PUNCT
ftr-482	50	21	and	and	CCONJ
ftr-482	50	22	many	many	ADJ
ftr-482	50	23	income	income	NOUN
ftr-482	50	24	tax	tax	NOUN
ftr-482	50	25	treaties	treaty	NOUN
ftr-482	50	26	do	do	AUX
ftr-482	50	27	not	not	PART
ftr-482	50	28	have	have	VERB
ftr-482	50	29	such	such	ADJ
ftr-482	50	30	provisions	provision	NOUN
ftr-482	50	31	.	.	PUNCT
ftr-482	51	1	the	the	DET
ftr-482	51	2	united	united	PROPN
ftr-482	51	3	states	states	PROPN
ftr-482	51	4	is	be	AUX
ftr-482	51	5	no	no	DET
ftr-482	51	6	stranger	stranger	NOUN
ftr-482	51	7	to	to	ADP
ftr-482	51	8	treaty	treaty	NOUN
ftr-482	51	9	overrides	override	VERB
ftr-482	51	10	.	.	PUNCT
ftr-482	52	1	on	on	ADP
ftr-482	52	2	several	several	ADJ
ftr-482	52	3	occasions	occasion	NOUN
ftr-482	52	4	,	,	PUNCT
ftr-482	52	5	congress	congress	PROPN
ftr-482	52	6	has	have	AUX
ftr-482	52	7	passed	pass	VERB
ftr-482	52	8	legislation	legislation	NOUN
ftr-482	52	9	with	with	ADP
ftr-482	52	10	the	the	DET
ftr-482	52	11	intent	intent	NOUN
ftr-482	52	12	of	of	ADP
ftr-482	52	13	overriding	override	VERB
ftr-482	52	14	tax	tax	NOUN
ftr-482	52	15	7	7	NUM
ftr-482	52	16	.	.	PUNCT
ftr-482	53	1	see	see	VERB
ftr-482	53	2	,	,	PUNCT
ftr-482	53	3	e.g.	e.g.	ADV
ftr-482	53	4	,	,	PUNCT
ftr-482	53	5	jeffrey	jeffrey	PROPN
ftr-482	53	6	m.	m.	PROPN
ftr-482	53	7	o'donnell	o'donnell	PROPN
ftr-482	53	8	,	,	PUNCT
ftr-482	53	9	et	et	PROPN
ftr-482	53	10	al	al	PROPN
ftr-482	53	11	.	.	PROPN
ftr-482	53	12	,	,	PUNCT
ftr-482	53	13	attorneys	attorney	NOUN
ftr-482	53	14	suggest	suggest	VERB
ftr-482	53	15	modifications	modification	NOUN
ftr-482	53	16	to	to	PART
ftr-482	53	17	conduit	conduit	VERB
ftr-482	53	18	financing	financing	NOUN
ftr-482	53	19	regs	reg	NOUN
ftr-482	53	20	,	,	PUNCT
ftr-482	53	21	10	10	NUM
ftr-482	53	22	tax	tax	NOUN
ftr-482	53	23	notes	note	NOUN
ftr-482	53	24	int'l	int'l	ADP
ftr-482	53	25	134	134	NUM
ftr-482	53	26	(	(	PUNCT
ftr-482	53	27	jan	jan	PROPN
ftr-482	53	28	.	.	PROPN
ftr-482	53	29	9	9	NUM
ftr-482	53	30	,	,	PUNCT
ftr-482	53	31	1995	1995	NUM
ftr-482	53	32	)	)	PUNCT
ftr-482	53	33	(	(	PUNCT
ftr-482	53	34	arguing	argue	VERB
ftr-482	53	35	that	that	SCONJ
ftr-482	53	36	the	the	DET
ftr-482	53	37	regulations	regulation	NOUN
ftr-482	53	38	abandon	abandon	VERB
ftr-482	53	39	traditional	traditional	ADJ
ftr-482	53	40	common	common	ADJ
ftr-482	53	41	law	law	NOUN
ftr-482	53	42	elements	element	NOUN
ftr-482	53	43	of	of	ADP
ftr-482	53	44	conduit	conduit	NOUN
ftr-482	53	45	theory	theory	NOUN
ftr-482	53	46	in	in	ADP
ftr-482	53	47	favor	favor	NOUN
ftr-482	53	48	of	of	ADP
ftr-482	53	49	an	an	DET
ftr-482	53	50	unauthorized	unauthorized	ADJ
ftr-482	53	51	test	test	NOUN
ftr-482	53	52	)	)	PUNCT
ftr-482	53	53	;	;	PUNCT
ftr-482	53	54	see	see	VERB
ftr-482	53	55	also	also	ADV
ftr-482	53	56	john	john	PROPN
ftr-482	53	57	j.	j.	PROPN
ftr-482	53	58	coneys	coneys	PROPN
ftr-482	53	59	,	,	PUNCT
ftr-482	53	60	price	price	NOUN
ftr-482	53	61	waterhouse	waterhouse	NOUN
ftr-482	53	62	finds	find	VERB
ftr-482	53	63	conduit	conduit	NOUN
ftr-482	53	64	regs	reg	NOUN
ftr-482	53	65	negative	negative	ADJ
ftr-482	53	66	in	in	ADP
ftr-482	53	67	tone	tone	NOUN
ftr-482	53	68	and	and	CCONJ
ftr-482	53	69	overbroad	overbroad	NOUN
ftr-482	53	70	in	in	ADP
ftr-482	53	71	scope	scope	NOUN
ftr-482	53	72	,	,	PUNCT
ftr-482	53	73	10	10	NUM
ftr-482	53	74	tax	tax	NOUN
ftr-482	53	75	notes	note	NOUN
ftr-482	53	76	int'l	int'l	ADP
ftr-482	53	77	134	134	NUM
ftr-482	53	78	(	(	PUNCT
ftr-482	53	79	jan	jan	PROPN
ftr-482	53	80	.	.	PROPN
ftr-482	53	81	9	9	NUM
ftr-482	53	82	,	,	PUNCT
ftr-482	53	83	1995	1995	NUM
ftr-482	53	84	)	)	PUNCT
ftr-482	53	85	.	.	PUNCT
ftr-482	54	1	8	8	X
ftr-482	54	2	.	.	PUNCT
ftr-482	54	3	regs	reg	NOUN
ftr-482	54	4	.	.	PUNCT
ftr-482	55	1	§	§	PROPN
ftr-482	55	2	1.881	1.881	NUM
ftr-482	55	3	-	-	SYM
ftr-482	55	4	3(a)(3)(ii)(c	3(a)(3)(ii)(c	NUM
ftr-482	55	5	)	)	PUNCT
ftr-482	55	6	.	.	PUNCT
ftr-482	56	1	9	9	X
ftr-482	56	2	.	.	X
ftr-482	56	3	see	see	VERB
ftr-482	56	4	u.s.-neth	u.s.-neth	PROPN
ftr-482	56	5	.	.	PUNCT
ftr-482	57	1	treaty	treaty	PROPN
ftr-482	57	2	,	,	PUNCT
ftr-482	57	3	supra	supra	PROPN
ftr-482	57	4	note	note	VERB
ftr-482	57	5	6	6	NUM
ftr-482	57	6	.	.	NOUN
ftr-482	57	7	10	10	NUM
ftr-482	57	8	.	.	PUNCT
ftr-482	58	1	see	see	VERB
ftr-482	58	2	e.g.	e.g.	ADV
ftr-482	58	3	,	,	PUNCT
ftr-482	58	4	i	i	PROPN
ftr-482	58	5	d.	d.	PROPN
ftr-482	58	6	,	,	PUNCT
ftr-482	58	7	art	art	NOUN
ftr-482	58	8	.	.	PUNCT
ftr-482	59	1	26	26	NUM
ftr-482	59	2	.	.	X
ftr-482	59	3	19951	19951	NUM
ftr-482	60	1	florida	florida	PROPN
ftr-482	60	2	tax	tax	NOUN
ftr-482	60	3	review	review	NOUN
ftr-482	60	4	treaties	treaty	NOUN
ftr-482	60	5	.	.	PUNCT
ftr-482	60	6	"	"	PUNCT
ftr-482	61	1	what	what	PRON
ftr-482	61	2	makes	make	VERB
ftr-482	61	3	the	the	DET
ftr-482	61	4	conduit	conduit	NOUN
ftr-482	61	5	financing	financing	NOUN
ftr-482	61	6	regulations	regulation	NOUN
ftr-482	61	7	different	different	ADJ
ftr-482	61	8	from	from	ADP
ftr-482	61	9	previous	previous	ADJ
ftr-482	61	10	overrides	override	NOUN
ftr-482	61	11	is	be	AUX
ftr-482	61	12	that	that	SCONJ
ftr-482	61	13	congress	congress	PROPN
ftr-482	61	14	has	have	AUX
ftr-482	61	15	not	not	PART
ftr-482	61	16	explicitly	explicitly	ADV
ftr-482	61	17	authorized	authorize	VERB
ftr-482	61	18	a	a	DET
ftr-482	61	19	treaty	treaty	NOUN
ftr-482	61	20	override	override	NOUN
ftr-482	61	21	,	,	PUNCT
ftr-482	61	22	and	and	CCONJ
ftr-482	61	23	the	the	DET
ftr-482	61	24	override	override	NOUN
ftr-482	61	25	results	result	VERB
ftr-482	61	26	instead	instead	ADV
ftr-482	61	27	from	from	ADP
ftr-482	61	28	actions	action	NOUN
ftr-482	61	29	of	of	ADP
ftr-482	61	30	an	an	DET
ftr-482	61	31	administrative	administrative	ADJ
ftr-482	61	32	agency	agency	NOUN
ftr-482	61	33	-	-	PUNCT
ftr-482	61	34	the	the	DET
ftr-482	61	35	treasury	treasury	NOUN
ftr-482	61	36	.	.	PUNCT
ftr-482	62	1	this	this	DET
ftr-482	62	2	article	article	NOUN
ftr-482	62	3	focuses	focus	VERB
ftr-482	62	4	on	on	ADP
ftr-482	62	5	whether	whether	SCONJ
ftr-482	62	6	the	the	DET
ftr-482	62	7	treasury	treasury	NOUN
ftr-482	62	8	is	be	AUX
ftr-482	62	9	authorized	authorize	VERB
ftr-482	62	10	by	by	ADP
ftr-482	62	11	the	the	DET
ftr-482	62	12	constitution	constitution	NOUN
ftr-482	62	13	and	and	CCONJ
ftr-482	62	14	by	by	ADP
ftr-482	62	15	congress	congress	PROPN
ftr-482	62	16	to	to	PART
ftr-482	62	17	override	override	VERB
ftr-482	62	18	u.s	u.s	PROPN
ftr-482	62	19	.	.	PROPN
ftr-482	62	20	treaty	treaty	NOUN
ftr-482	62	21	commitments	commitment	NOUN
ftr-482	62	22	.	.	PUNCT
ftr-482	63	1	the	the	DET
ftr-482	63	2	article	article	NOUN
ftr-482	63	3	also	also	ADV
ftr-482	63	4	analyzes	analyze	VERB
ftr-482	63	5	the	the	DET
ftr-482	63	6	effect	effect	NOUN
ftr-482	63	7	of	of	ADP
ftr-482	63	8	an	an	DET
ftr-482	63	9	administrative	administrative	ADJ
ftr-482	63	10	override	override	NOUN
ftr-482	63	11	,	,	PUNCT
ftr-482	63	12	if	if	SCONJ
ftr-482	63	13	permissible	permissible	ADJ
ftr-482	63	14	,	,	PUNCT
ftr-482	63	15	under	under	ADP
ftr-482	63	16	treaties	treaty	NOUN
ftr-482	63	17	ratified	ratify	VERB
ftr-482	63	18	after	after	ADP
ftr-482	63	19	the	the	DET
ftr-482	63	20	enactment	enactment	NOUN
ftr-482	63	21	of	of	ADP
ftr-482	63	22	section	section	NOUN
ftr-482	63	23	7701(l	7701(l	NUM
ftr-482	63	24	)	)	PUNCT
ftr-482	63	25	.	.	PUNCT
ftr-482	64	1	ii	ii	PROPN
ftr-482	64	2	.	.	PUNCT
ftr-482	65	1	history	history	NOUN
ftr-482	65	2	of	of	ADP
ftr-482	65	3	multiparty	multiparty	NOUN
ftr-482	65	4	financing	financing	NOUN
ftr-482	65	5	regulations	regulation	NOUN
ftr-482	65	6	and	and	CCONJ
ftr-482	65	7	relationship	relationship	NOUN
ftr-482	65	8	of	of	ADP
ftr-482	65	9	conduit	conduit	NOUN
ftr-482	65	10	rules	rule	NOUN
ftr-482	65	11	to	to	PART
ftr-482	65	12	treaty	treaty	NOUN
ftr-482	65	13	interpretation	interpretation	NOUN
ftr-482	65	14	a.	a.	NOUN
ftr-482	65	15	defining	define	VERB
ftr-482	65	16	undefined	undefined	ADJ
ftr-482	65	17	treaty	treaty	NOUN
ftr-482	65	18	terms	term	NOUN
ftr-482	65	19	;	;	PUNCT
ftr-482	65	20	applying	apply	VERB
ftr-482	65	21	domestic	domestic	ADJ
ftr-482	65	22	antiabuse	antiabuse	NOUN
ftr-482	65	23	rules	rule	NOUN
ftr-482	65	24	it	it	PRON
ftr-482	65	25	is	be	AUX
ftr-482	65	26	important	important	ADJ
ftr-482	65	27	to	to	PART
ftr-482	65	28	distinguish	distinguish	VERB
ftr-482	65	29	the	the	DET
ftr-482	65	30	use	use	NOUN
ftr-482	65	31	of	of	ADP
ftr-482	65	32	domestic	domestic	ADJ
ftr-482	65	33	law	law	NOUN
ftr-482	65	34	to	to	PART
ftr-482	65	35	override	override	VERB
ftr-482	65	36	treaties	treaty	NOUN
ftr-482	65	37	-	-	PUNCT
ftr-482	65	38	a	a	DET
ftr-482	65	39	clear	clear	ADJ
ftr-482	65	40	violation	violation	NOUN
ftr-482	65	41	of	of	ADP
ftr-482	65	42	international	international	ADJ
ftr-482	65	43	law	law	NOUN
ftr-482	65	44	-	-	PUNCT
ftr-482	65	45	from	from	ADP
ftr-482	65	46	the	the	DET
ftr-482	65	47	lawful	lawful	ADJ
ftr-482	65	48	use	use	NOUN
ftr-482	65	49	of	of	ADP
ftr-482	65	50	domestic	domestic	ADJ
ftr-482	65	51	law	law	NOUN
ftr-482	65	52	to	to	PART
ftr-482	65	53	define	define	VERB
ftr-482	65	54	terms	term	NOUN
ftr-482	65	55	left	leave	VERB
ftr-482	65	56	undefined	undefined	ADJ
ftr-482	65	57	by	by	ADP
ftr-482	65	58	treaty	treaty	NOUN
ftr-482	65	59	.	.	PUNCT
ftr-482	66	1	under	under	ADP
ftr-482	66	2	article	article	NOUN
ftr-482	66	3	3(2	3(2	NUM
ftr-482	66	4	)	)	PUNCT
ftr-482	66	5	of	of	ADP
ftr-482	66	6	the	the	DET
ftr-482	66	7	1994	1994	NUM
ftr-482	66	8	oecd	oecd	PROPN
ftr-482	66	9	model	model	PROPN
ftr-482	66	10	treaty	treaty	PROPN
ftr-482	66	11	,	,	PUNCT
ftr-482	66	12	any	any	DET
ftr-482	66	13	term	term	NOUN
ftr-482	66	14	not	not	PART
ftr-482	66	15	defined	define	VERB
ftr-482	66	16	in	in	ADP
ftr-482	66	17	a	a	DET
ftr-482	66	18	treaty	treaty	NOUN
ftr-482	66	19	takes	take	VERB
ftr-482	66	20	the	the	DET
ftr-482	66	21	meaning	meaning	NOUN
ftr-482	66	22	that	that	SCONJ
ftr-482	66	23	it	it	PRON
ftr-482	66	24	has	have	AUX
ftr-482	66	25	under	under	ADP
ftr-482	66	26	the	the	DET
ftr-482	66	27	law	law	NOUN
ftr-482	66	28	of	of	ADP
ftr-482	66	29	the	the	DET
ftr-482	66	30	state	state	NOUN
ftr-482	66	31	applying	apply	VERB
ftr-482	66	32	the	the	DET
ftr-482	66	33	treaty	treaty	NOUN
ftr-482	66	34	unless	unless	SCONJ
ftr-482	66	35	the	the	DET
ftr-482	66	36	context	context	NOUN
ftr-482	66	37	otherwise	otherwise	ADV
ftr-482	66	38	requires	require	VERB
ftr-482	66	39	.	.	PUNCT
ftr-482	67	1	2	2	NUM
ftr-482	67	2	some	some	DET
ftr-482	67	3	version	version	NOUN
ftr-482	67	4	of	of	ADP
ftr-482	67	5	article	article	NOUN
ftr-482	67	6	3(2	3(2	NUM
ftr-482	67	7	)	)	PUNCT
ftr-482	67	8	appears	appear	VERB
ftr-482	67	9	in	in	ADP
ftr-482	67	10	every	every	DET
ftr-482	67	11	u.s	u.s	PROPN
ftr-482	67	12	.	.	PROPN
ftr-482	67	13	income	income	PROPN
ftr-482	67	14	tax	tax	PROPN
ftr-482	67	15	treaty	treaty	NOUN
ftr-482	67	16	.	.	PUNCT
ftr-482	68	1	accordingly	accordingly	ADV
ftr-482	68	2	,	,	PUNCT
ftr-482	68	3	in	in	ADP
ftr-482	68	4	the	the	DET
ftr-482	68	5	back	back	NOUN
ftr-482	68	6	-	-	PUNCT
ftr-482	68	7	to	to	ADP
ftr-482	68	8	-	-	PUNCT
ftr-482	68	9	back	back	NOUN
ftr-482	68	10	loan	loan	NOUN
ftr-482	68	11	example	example	NOUN
ftr-482	68	12	discussed	discuss	VERB
ftr-482	68	13	above	above	ADV
ftr-482	68	14	,	,	PUNCT
ftr-482	68	15	the	the	DET
ftr-482	68	16	united	united	PROPN
ftr-482	68	17	states	states	PROPN
ftr-482	68	18	must	must	AUX
ftr-482	68	19	determine	determine	VERB
ftr-482	68	20	whether	whether	SCONJ
ftr-482	68	21	the	the	DET
ftr-482	68	22	interest	interest	NOUN
ftr-482	68	23	article	article	NOUN
ftr-482	68	24	of	of	ADP
ftr-482	68	25	the	the	DET
ftr-482	68	26	u.s.-country	u.s.-country	NOUN
ftr-482	68	27	b	b	PROPN
ftr-482	68	28	treaty	treaty	NOUN
ftr-482	68	29	applies	apply	VERB
ftr-482	68	30	to	to	ADP
ftr-482	68	31	the	the	DET
ftr-482	68	32	interest	interest	NOUN
ftr-482	68	33	paid	pay	VERB
ftr-482	68	34	from	from	ADP
ftr-482	68	35	c	c	PROPN
ftr-482	68	36	to	to	AUX
ftr-482	68	37	b.	b.	PROPN
ftr-482	68	38	while	while	SCONJ
ftr-482	68	39	treaties	treaty	NOUN
ftr-482	68	40	typically	typically	ADV
ftr-482	68	41	define	define	VERB
ftr-482	68	42	some	some	DET
ftr-482	68	43	terms	term	NOUN
ftr-482	68	44	in	in	ADP
ftr-482	68	45	the	the	DET
ftr-482	68	46	interest	interest	NOUN
ftr-482	68	47	article	article	NOUN
ftr-482	68	48	,	,	PUNCT
ftr-482	68	49	including	include	VERB
ftr-482	68	50	"	"	PUNCT
ftr-482	68	51	interest	interest	NOUN
ftr-482	68	52	,	,	PUNCT
ftr-482	68	53	"	"	PUNCT
ftr-482	68	54	'	'	NUM
ftr-482	68	55	3	3	NUM
ftr-482	68	56	other	other	ADJ
ftr-482	68	57	terms	term	NOUN
ftr-482	68	58	in	in	ADP
ftr-482	68	59	the	the	DET
ftr-482	68	60	article	article	NOUN
ftr-482	68	61	may	may	AUX
ftr-482	68	62	be	be	AUX
ftr-482	68	63	undefined	undefined	ADJ
ftr-482	68	64	,	,	PUNCT
ftr-482	68	65	and	and	CCONJ
ftr-482	68	66	domestic	domestic	ADJ
ftr-482	68	67	law	law	NOUN
ftr-482	68	68	of	of	ADP
ftr-482	68	69	the	the	DET
ftr-482	68	70	state	state	NOUN
ftr-482	68	71	applying	apply	VERB
ftr-482	68	72	the	the	DET
ftr-482	68	73	treaty	treaty	NOUN
ftr-482	68	74	can	can	AUX
ftr-482	68	75	be	be	AUX
ftr-482	68	76	consulted	consult	VERB
ftr-482	68	77	to	to	PART
ftr-482	68	78	define	define	VERB
ftr-482	68	79	the	the	DET
ftr-482	68	80	undefined	undefined	ADJ
ftr-482	68	81	terms	term	NOUN
ftr-482	68	82	.	.	PUNCT
ftr-482	69	1	in	in	ADP
ftr-482	69	2	aiken	aiken	PROPN
ftr-482	69	3	industries	industries	PROPN
ftr-482	69	4	,	,	PUNCT
ftr-482	69	5	inc	inc	PROPN
ftr-482	69	6	.	.	PROPN
ftr-482	70	1	v.	v.	PROPN
ftr-482	70	2	commissioner	commissioner	PROPN
ftr-482	70	3	,	,	PUNCT
ftr-482	70	4	4	4	NUM
ftr-482	70	5	a	a	DET
ftr-482	70	6	bahamian	bahamian	ADJ
ftr-482	70	7	company	company	NOUN
ftr-482	70	8	that	that	PRON
ftr-482	70	9	had	have	AUX
ftr-482	70	10	loaned	loan	VERB
ftr-482	70	11	money	money	NOUN
ftr-482	70	12	to	to	ADP
ftr-482	70	13	its	its	PRON
ftr-482	70	14	u.s	u.s	PROPN
ftr-482	70	15	.	.	PROPN
ftr-482	70	16	subsidiary	subsidiary	NOUN
ftr-482	70	17	assigned	assign	VERB
ftr-482	70	18	the	the	DET
ftr-482	70	19	obligation	obligation	NOUN
ftr-482	70	20	to	to	ADP
ftr-482	70	21	a	a	DET
ftr-482	70	22	honduran	honduran	ADJ
ftr-482	70	23	subsidiary	subsidiary	NOUN
ftr-482	70	24	in	in	ADP
ftr-482	70	25	exchange	exchange	NOUN
ftr-482	70	26	for	for	ADP
ftr-482	70	27	the	the	DET
ftr-482	70	28	latter	latter	ADJ
ftr-482	70	29	's	's	PART
ftr-482	70	30	note	note	NOUN
ftr-482	70	31	,	,	PUNCT
ftr-482	70	32	which	which	PRON
ftr-482	70	33	had	have	VERB
ftr-482	70	34	the	the	DET
ftr-482	70	35	same	same	ADJ
ftr-482	70	36	11	11	NUM
ftr-482	70	37	.	.	PUNCT
ftr-482	71	1	see	see	VERB
ftr-482	71	2	,	,	PUNCT
ftr-482	71	3	e.g.	e.g.	ADV
ftr-482	71	4	,	,	PUNCT
ftr-482	71	5	richard	richard	PROPN
ftr-482	71	6	l.	l.	PROPN
ftr-482	71	7	doemberg	doemberg	PROPN
ftr-482	71	8	,	,	PUNCT
ftr-482	71	9	overriding	override	VERB
ftr-482	71	10	tax	tax	NOUN
ftr-482	71	11	treaties	treaty	NOUN
ftr-482	71	12	:	:	PUNCT
ftr-482	71	13	the	the	DET
ftr-482	71	14	u.s	u.s	PROPN
ftr-482	71	15	.	.	PROPN
ftr-482	71	16	perspective	perspective	PROPN
ftr-482	71	17	,	,	PUNCT
ftr-482	71	18	9	9	NUM
ftr-482	71	19	emory	emory	PROPN
ftr-482	71	20	int'l	int'l	PROPN
ftr-482	71	21	l.	l.	PROPN
ftr-482	71	22	rev	rev	PROPN
ftr-482	71	23	.	.	PROPN
ftr-482	71	24	71	71	NUM
ftr-482	71	25	(	(	PUNCT
ftr-482	71	26	1995	1995	NUM
ftr-482	71	27	)	)	PUNCT
ftr-482	71	28	;	;	PUNCT
ftr-482	71	29	richard	richard	PROPN
ftr-482	71	30	l.	l.	PROPN
ftr-482	71	31	doemberg	doemberg	PROPN
ftr-482	71	32	,	,	PUNCT
ftr-482	71	33	hi	hi	INTJ
ftr-482	71	34	ho	ho	PROPN
ftr-482	71	35	silver	silver	PROPN
ftr-482	71	36	!	!	PUNCT
ftr-482	72	1	congress	congress	PROPN
ftr-482	72	2	rides	ride	VERB
ftr-482	72	3	,	,	PUNCT
ftr-482	72	4	or	or	CCONJ
ftr-482	72	5	rather	rather	ADV
ftr-482	72	6	overrides	override	VERB
ftr-482	72	7	,	,	PUNCT
ftr-482	72	8	again	again	ADV
ftr-482	72	9	:	:	PUNCT
ftr-482	72	10	the	the	DET
ftr-482	72	11	proposed	propose	VERB
ftr-482	72	12	tax	tax	NOUN
ftr-482	72	13	on	on	ADP
ftr-482	72	14	capital	capital	NOUN
ftr-482	72	15	gains	gain	NOUN
ftr-482	72	16	of	of	ADP
ftr-482	72	17	foreign	foreign	ADJ
ftr-482	72	18	shareholders	shareholder	NOUN
ftr-482	72	19	,	,	PUNCT
ftr-482	72	20	2	2	NUM
ftr-482	72	21	tax	tax	NOUN
ftr-482	72	22	notes	note	NOUN
ftr-482	72	23	int'l	int'l	ADP
ftr-482	72	24	464	464	NUM
ftr-482	72	25	(	(	PUNCT
ftr-482	72	26	1990	1990	NUM
ftr-482	72	27	)	)	PUNCT
ftr-482	72	28	;	;	PUNCT
ftr-482	72	29	richard	richard	PROPN
ftr-482	72	30	l.	l.	PROPN
ftr-482	72	31	doemberg	doemberg	PROPN
ftr-482	72	32	,	,	PUNCT
ftr-482	72	33	legislative	legislative	ADJ
ftr-482	72	34	overrides	override	NOUN
ftr-482	72	35	of	of	ADP
ftr-482	72	36	income	income	NOUN
ftr-482	72	37	tax	tax	NOUN
ftr-482	72	38	treaties	treaty	NOUN
ftr-482	72	39	:	:	PUNCT
ftr-482	72	40	the	the	DET
ftr-482	72	41	branch	branch	NOUN
ftr-482	72	42	profits	profit	VERB
ftr-482	72	43	tax	tax	NOUN
ftr-482	72	44	and	and	CCONJ
ftr-482	72	45	congressional	congressional	ADJ
ftr-482	72	46	arrogation	arrogation	NOUN
ftr-482	72	47	of	of	ADP
ftr-482	72	48	authority	authority	NOUN
ftr-482	72	49	,	,	PUNCT
ftr-482	72	50	42	42	NUM
ftr-482	72	51	tax	tax	NOUN
ftr-482	72	52	law	law	NOUN
ftr-482	72	53	.	.	PUNCT
ftr-482	73	1	173	173	NUM
ftr-482	73	2	(	(	PUNCT
ftr-482	73	3	1989	1989	NUM
ftr-482	73	4	)	)	PUNCT
ftr-482	73	5	.	.	PUNCT
ftr-482	74	1	12	12	NUM
ftr-482	74	2	.	.	PUNCT
ftr-482	75	1	see	see	VERB
ftr-482	75	2	committee	committee	NOUN
ftr-482	75	3	on	on	ADP
ftr-482	75	4	fiscal	fiscal	ADJ
ftr-482	75	5	affairs	affair	NOUN
ftr-482	75	6	,	,	PUNCT
ftr-482	75	7	organization	organization	NOUN
ftr-482	75	8	for	for	ADP
ftr-482	75	9	economic	economic	ADJ
ftr-482	75	10	co	co	NOUN
ftr-482	75	11	-	-	NOUN
ftr-482	75	12	operation	operation	NOUN
ftr-482	75	13	and	and	CCONJ
ftr-482	75	14	development	development	NOUN
ftr-482	75	15	model	model	NOUN
ftr-482	75	16	tax	tax	NOUN
ftr-482	75	17	convention	convention	NOUN
ftr-482	75	18	on	on	ADP
ftr-482	75	19	income	income	NOUN
ftr-482	75	20	and	and	CCONJ
ftr-482	75	21	on	on	ADP
ftr-482	75	22	capital	capital	NOUN
ftr-482	75	23	,	,	PUNCT
ftr-482	75	24	art	art	NOUN
ftr-482	75	25	.	.	PUNCT
ftr-482	76	1	3	3	X
ftr-482	76	2	,	,	PUNCT
ftr-482	76	3	para	para	NOUN
ftr-482	76	4	.	.	PROPN
ftr-482	76	5	2	2	NUM
ftr-482	76	6	(	(	PUNCT
ftr-482	76	7	1994	1994	NUM
ftr-482	76	8	)	)	PUNCT
ftr-482	77	1	[	[	X
ftr-482	77	2	hereinafter	hereinafter	NOUN
ftr-482	77	3	1994	1994	NUM
ftr-482	77	4	oecd	oecd	PROPN
ftr-482	77	5	model	model	PROPN
ftr-482	77	6	]	]	X
ftr-482	77	7	;	;	PUNCT
ftr-482	77	8	john	john	PROPN
ftr-482	77	9	avery	avery	PROPN
ftr-482	77	10	jones	jones	PROPN
ftr-482	77	11	,	,	PUNCT
ftr-482	77	12	article	article	NOUN
ftr-482	77	13	3(2	3(2	NUM
ftr-482	77	14	)	)	PUNCT
ftr-482	77	15	of	of	ADP
ftr-482	77	16	the	the	DET
ftr-482	77	17	oecd	oecd	PROPN
ftr-482	77	18	model	model	PROPN
ftr-482	77	19	convention	convention	PROPN
ftr-482	77	20	and	and	CCONJ
ftr-482	77	21	the	the	DET
ftr-482	77	22	commentary	commentary	NOUN
ftr-482	77	23	to	to	ADP
ftr-482	77	24	it	it	PRON
ftr-482	77	25	:	:	PUNCT
ftr-482	77	26	treaty	treaty	NOUN
ftr-482	77	27	interpretation	interpretation	NOUN
ftr-482	77	28	,	,	PUNCT
ftr-482	77	29	33	33	NUM
ftr-482	77	30	european	european	ADJ
ftr-482	77	31	taxation	taxation	NOUN
ftr-482	77	32	252	252	NUM
ftr-482	77	33	(	(	PUNCT
ftr-482	77	34	1993	1993	NUM
ftr-482	77	35	)	)	PUNCT
ftr-482	77	36	;	;	PUNCT
ftr-482	77	37	klaus	klaus	PROPN
ftr-482	77	38	vogel	vogel	NOUN
ftr-482	77	39	,	,	PUNCT
ftr-482	77	40	double	double	ADJ
ftr-482	77	41	tax	tax	NOUN
ftr-482	77	42	treaties	treaty	NOUN
ftr-482	77	43	and	and	CCONJ
ftr-482	77	44	their	their	PRON
ftr-482	77	45	interpretation	interpretation	NOUN
ftr-482	77	46	,	,	PUNCT
ftr-482	77	47	4	4	NUM
ftr-482	77	48	int'l	int'l	NOUN
ftr-482	77	49	tax	tax	NOUN
ftr-482	77	50	&	&	CCONJ
ftr-482	77	51	bus	bus	NOUN
ftr-482	77	52	.	.	PUNCT
ftr-482	77	53	law	law	NOUN
ftr-482	77	54	.	.	PUNCT
ftr-482	78	1	1	1	NUM
ftr-482	78	2	,	,	PUNCT
ftr-482	78	3	62	62	NUM
ftr-482	78	4	(	(	PUNCT
ftr-482	78	5	1986	1986	NUM
ftr-482	78	6	)	)	PUNCT
ftr-482	78	7	.	.	PUNCT
ftr-482	79	1	13	13	NUM
ftr-482	79	2	.	.	SYM
ftr-482	79	3	1994	1994	NUM
ftr-482	80	1	oecd	oecd	PROPN
ftr-482	80	2	model	model	PROPN
ftr-482	80	3	,	,	PUNCT
ftr-482	80	4	supra	supra	PROPN
ftr-482	80	5	note	note	NOUN
ftr-482	80	6	12	12	NUM
ftr-482	80	7	,	,	PUNCT
ftr-482	80	8	art	art	NOUN
ftr-482	80	9	.	.	PUNCT
ftr-482	81	1	11	11	NUM
ftr-482	81	2	,	,	PUNCT
ftr-482	81	3	para	para	NOUN
ftr-482	81	4	.	.	PUNCT
ftr-482	82	1	3	3	NUM
ftr-482	82	2	.	.	NOUN
ftr-482	82	3	14	14	NUM
ftr-482	82	4	.	.	X
ftr-482	83	1	56	56	NUM
ftr-482	83	2	t.c	t.c	PROPN
ftr-482	83	3	.	.	PROPN
ftr-482	83	4	925	925	NUM
ftr-482	83	5	(	(	PUNCT
ftr-482	83	6	1971	1971	NUM
ftr-482	83	7	)	)	PUNCT
ftr-482	83	8	,	,	PUNCT
ftr-482	83	9	acq	acq	PROPN
ftr-482	83	10	.	.	PROPN
ftr-482	83	11	,	,	PUNCT
ftr-482	83	12	1972	1972	NUM
ftr-482	83	13	-	-	SYM
ftr-482	83	14	2	2	NUM
ftr-482	83	15	c.b	c.b	PROPN
ftr-482	83	16	.	.	PROPN
ftr-482	83	17	i.	i.	PROPN
ftr-482	84	1	[	[	X
ftr-482	84	2	vol	vol	NOUN
ftr-482	84	3	.	.	PUNCT
ftr-482	84	4	2:9	2:9	NUM
ftr-482	84	5	treaty	treaty	NOUN
ftr-482	84	6	override	override	NOUN
ftr-482	84	7	by	by	ADP
ftr-482	84	8	administrative	administrative	ADJ
ftr-482	84	9	regulation	regulation	NOUN
ftr-482	84	10	interest	interest	NOUN
ftr-482	84	11	rate	rate	NOUN
ftr-482	84	12	and	and	CCONJ
ftr-482	84	13	payment	payment	NOUN
ftr-482	84	14	schedule	schedule	NOUN
ftr-482	84	15	as	as	ADP
ftr-482	84	16	the	the	DET
ftr-482	84	17	obligation	obligation	NOUN
ftr-482	84	18	from	from	ADP
ftr-482	84	19	the	the	DET
ftr-482	84	20	u.s	u.s	PROPN
ftr-482	84	21	.	.	PROPN
ftr-482	84	22	subsidiary	subsidiary	NOUN
ftr-482	84	23	.	.	PUNCT
ftr-482	85	1	the	the	DET
ftr-482	85	2	honduran	honduran	PROPN
ftr-482	85	3	subsidiary	subsidiary	NOUN
ftr-482	85	4	realized	realize	VERB
ftr-482	85	5	no	no	DET
ftr-482	85	6	profit	profit	NOUN
ftr-482	85	7	from	from	ADP
ftr-482	85	8	the	the	DET
ftr-482	85	9	transaction	transaction	NOUN
ftr-482	85	10	because	because	SCONJ
ftr-482	85	11	the	the	DET
ftr-482	85	12	interest	interest	NOUN
ftr-482	85	13	it	it	PRON
ftr-482	85	14	received	receive	VERB
ftr-482	85	15	from	from	ADP
ftr-482	85	16	the	the	DET
ftr-482	85	17	u.s	u.s	PROPN
ftr-482	85	18	.	.	PROPN
ftr-482	85	19	corporation	corporation	NOUN
ftr-482	85	20	was	be	AUX
ftr-482	85	21	immediately	immediately	ADV
ftr-482	85	22	payable	payable	ADJ
ftr-482	85	23	to	to	ADP
ftr-482	85	24	the	the	DET
ftr-482	85	25	bahamian	bahamian	ADJ
ftr-482	85	26	corporation	corporation	NOUN
ftr-482	85	27	.	.	PUNCT
ftr-482	86	1	the	the	DET
ftr-482	86	2	u.s	u.s	PROPN
ftr-482	86	3	.	.	PROPN
ftr-482	86	4	subsidiary	subsidiary	NOUN
ftr-482	86	5	claimed	claim	VERB
ftr-482	86	6	that	that	SCONJ
ftr-482	86	7	no	no	DET
ftr-482	86	8	withholding	withholding	NOUN
ftr-482	86	9	was	be	AUX
ftr-482	86	10	required	require	VERB
ftr-482	86	11	on	on	ADP
ftr-482	86	12	interest	interest	NOUN
ftr-482	86	13	payments	payment	NOUN
ftr-482	86	14	to	to	ADP
ftr-482	86	15	the	the	DET
ftr-482	86	16	honduran	honduran	ADJ
ftr-482	86	17	company	company	NOUN
ftr-482	86	18	under	under	ADP
ftr-482	86	19	a	a	DET
ftr-482	86	20	treaty	treaty	NOUN
ftr-482	86	21	that	that	PRON
ftr-482	86	22	then	then	ADV
ftr-482	86	23	existed	exist	VERB
ftr-482	86	24	between	between	ADP
ftr-482	86	25	the	the	DET
ftr-482	86	26	united	united	PROPN
ftr-482	86	27	states	states	PROPN
ftr-482	86	28	and	and	CCONJ
ftr-482	86	29	honduras	hondura	NOUN
ftr-482	86	30	.	.	PUNCT
ftr-482	87	1	the	the	DET
ftr-482	87	2	tax	tax	NOUN
ftr-482	87	3	court	court	NOUN
ftr-482	87	4	denied	deny	VERB
ftr-482	87	5	the	the	DET
ftr-482	87	6	use	use	NOUN
ftr-482	87	7	of	of	ADP
ftr-482	87	8	the	the	DET
ftr-482	87	9	treaty	treaty	NOUN
ftr-482	87	10	,	,	PUNCT
ftr-482	87	11	even	even	ADV
ftr-482	87	12	though	though	SCONJ
ftr-482	87	13	it	it	PRON
ftr-482	87	14	found	find	VERB
ftr-482	87	15	that	that	SCONJ
ftr-482	87	16	the	the	DET
ftr-482	87	17	honduran	honduran	ADJ
ftr-482	87	18	corporation	corporation	NOUN
ftr-482	87	19	was	be	AUX
ftr-482	87	20	not	not	PART
ftr-482	87	21	a	a	DET
ftr-482	87	22	sham	sham	NOUN
ftr-482	87	23	.	.	PUNCT
ftr-482	88	1	the	the	DET
ftr-482	88	2	court	court	NOUN
ftr-482	88	3	ruled	rule	VERB
ftr-482	88	4	that	that	SCONJ
ftr-482	88	5	the	the	DET
ftr-482	88	6	honduran	honduran	PROPN
ftr-482	88	7	corporation	corporation	NOUN
ftr-482	88	8	never	never	ADV
ftr-482	88	9	"	"	PUNCT
ftr-482	88	10	received	receive	VERB
ftr-482	88	11	"	"	PUNCT
ftr-482	88	12	the	the	DET
ftr-482	88	13	interest	interest	NOUN
ftr-482	88	14	as	as	SCONJ
ftr-482	88	15	required	require	VERB
ftr-482	88	16	by	by	ADP
ftr-482	88	17	the	the	DET
ftr-482	88	18	treaty	treaty	NOUN
ftr-482	88	19	because	because	SCONJ
ftr-482	88	20	the	the	DET
ftr-482	88	21	receipt	receipt	NOUN
ftr-482	88	22	of	of	ADP
ftr-482	88	23	the	the	DET
ftr-482	88	24	interest	interest	NOUN
ftr-482	88	25	and	and	CCONJ
ftr-482	88	26	the	the	DET
ftr-482	88	27	obligation	obligation	NOUN
ftr-482	88	28	to	to	PART
ftr-482	88	29	transmit	transmit	VERB
ftr-482	88	30	to	to	ADP
ftr-482	88	31	the	the	DET
ftr-482	88	32	bahamian	bahamian	ADJ
ftr-482	88	33	corporation	corporation	NOUN
ftr-482	88	34	were	be	AUX
ftr-482	88	35	inseparable	inseparable	ADJ
ftr-482	88	36	.	.	PUNCT
ftr-482	89	1	as	as	SCONJ
ftr-482	89	2	stated	state	VERB
ftr-482	89	3	by	by	ADP
ftr-482	89	4	the	the	DET
ftr-482	89	5	court	court	NOUN
ftr-482	89	6	:	:	PUNCT
ftr-482	90	1	[	[	X
ftr-482	90	2	we	we	PRON
ftr-482	90	3	interpret	interpret	VERB
ftr-482	90	4	the	the	DET
ftr-482	90	5	terms	term	NOUN
ftr-482	90	6	"	"	PUNCT
ftr-482	90	7	received	receive	VERB
ftr-482	90	8	by	by	ADP
ftr-482	90	9	"	"	PUNCT
ftr-482	90	10	to	to	PART
ftr-482	90	11	mean	mean	VERB
ftr-482	90	12	interest	interest	NOUN
ftr-482	90	13	received	receive	VERB
ftr-482	90	14	by	by	ADP
ftr-482	90	15	a	a	DET
ftr-482	90	16	corporation	corporation	NOUN
ftr-482	90	17	of	of	ADP
ftr-482	90	18	either	either	PRON
ftr-482	90	19	of	of	ADP
ftr-482	90	20	the	the	DET
ftr-482	90	21	contracting	contracting	NOUN
ftr-482	90	22	states	state	NOUN
ftr-482	90	23	as	as	ADP
ftr-482	90	24	its	its	PRON
ftr-482	90	25	own	own	ADJ
ftr-482	90	26	and	and	CCONJ
ftr-482	90	27	not	not	PART
ftr-482	90	28	with	with	ADP
ftr-482	90	29	the	the	DET
ftr-482	90	30	obligation	obligation	NOUN
ftr-482	90	31	to	to	PART
ftr-482	90	32	transmit	transmit	VERB
ftr-482	90	33	it	it	PRON
ftr-482	90	34	to	to	ADP
ftr-482	90	35	another	another	PRON
ftr-482	90	36	.	.	PUNCT
ftr-482	91	1	the	the	DET
ftr-482	91	2	words	word	NOUN
ftr-482	91	3	"	"	PUNCT
ftr-482	91	4	received	receive	VERB
ftr-482	91	5	by	by	ADP
ftr-482	91	6	"	"	PUNCT
ftr-482	91	7	refer	refer	VERB
ftr-482	91	8	not	not	PART
ftr-482	91	9	merely	merely	ADV
ftr-482	91	10	to	to	ADP
ftr-482	91	11	the	the	DET
ftr-482	91	12	obtaining	obtaining	NOUN
ftr-482	91	13	of	of	ADP
ftr-482	91	14	physical	physical	ADJ
ftr-482	91	15	possession	possession	NOUN
ftr-482	91	16	on	on	ADP
ftr-482	91	17	a	a	DET
ftr-482	91	18	temporary	temporary	ADJ
ftr-482	91	19	basis	basis	NOUN
ftr-482	91	20	,	,	PUNCT
ftr-482	91	21	..	..	PUNCT
ftr-482	91	22	..	..	PUNCT
ftr-482	91	23	but	but	CCONJ
ftr-482	91	24	contemplate	contemplate	VERB
ftr-482	91	25	complete	complete	ADJ
ftr-482	91	26	dominion	dominion	NOUN
ftr-482	91	27	and	and	CCONJ
ftr-482	91	28	control	control	NOUN
ftr-482	91	29	over	over	ADP
ftr-482	91	30	the	the	DET
ftr-482	91	31	funds	fund	NOUN
ftr-482	91	32	.	.	PUNCT
ftr-482	91	33	'	'	PUNCT
ftr-482	92	1	5	5	NUM
ftr-482	92	2	two	two	NUM
ftr-482	92	3	related	relate	VERB
ftr-482	92	4	revenue	revenue	NOUN
ftr-482	92	5	rulings	ruling	NOUN
ftr-482	92	6	,	,	PUNCT
ftr-482	92	7	both	both	PRON
ftr-482	92	8	citing	cite	VERB
ftr-482	92	9	aiken	aiken	PROPN
ftr-482	92	10	,	,	PUNCT
ftr-482	92	11	deny	deny	VERB
ftr-482	92	12	treaty	treaty	NOUN
ftr-482	92	13	benefits	benefit	NOUN
ftr-482	92	14	where	where	SCONJ
ftr-482	92	15	interest	interest	NOUN
ftr-482	92	16	is	be	AUX
ftr-482	92	17	not	not	PART
ftr-482	92	18	"	"	PUNCT
ftr-482	92	19	derived	derive	VERB
ftr-482	92	20	by	by	ADP
ftr-482	92	21	"	"	PUNCT
ftr-482	92	22	treaty	treaty	NOUN
ftr-482	92	23	country	country	NOUN
ftr-482	92	24	residents	resident	NOUN
ftr-482	92	25	within	within	ADP
ftr-482	92	26	the	the	DET
ftr-482	92	27	meaning	meaning	NOUN
ftr-482	92	28	of	of	ADP
ftr-482	92	29	that	that	DET
ftr-482	92	30	treaty	treaty	NOUN
ftr-482	92	31	term	term	NOUN
ftr-482	92	32	.	.	PUNCT
ftr-482	93	1	in	in	ADP
ftr-482	93	2	revenue	revenue	NOUN
ftr-482	93	3	ruling	rule	VERB
ftr-482	93	4	84	84	NUM
ftr-482	93	5	-	-	SYM
ftr-482	93	6	152,6	152,6	PROPN
ftr-482	93	7	a	a	DET
ftr-482	93	8	swiss	swiss	ADJ
ftr-482	93	9	corporation	corporation	NOUN
ftr-482	93	10	(	(	PUNCT
ftr-482	93	11	p	p	NOUN
ftr-482	93	12	)	)	PUNCT
ftr-482	93	13	owned	own	VERB
ftr-482	93	14	two	two	NUM
ftr-482	93	15	subsidiaries	subsidiary	NOUN
ftr-482	93	16	-	-	PUNCT
ftr-482	93	17	s	s	NOUN
ftr-482	93	18	,	,	PUNCT
ftr-482	93	19	a	a	DET
ftr-482	93	20	netherlands	netherlands	PROPN
ftr-482	93	21	antilles	antille	NOUN
ftr-482	93	22	corporation	corporation	NOUN
ftr-482	93	23	,	,	PUNCT
ftr-482	93	24	and	and	CCONJ
ftr-482	93	25	r	r	NOUN
ftr-482	93	26	,	,	PUNCT
ftr-482	93	27	a	a	DET
ftr-482	93	28	u.s	u.s	PROPN
ftr-482	93	29	.	.	PROPN
ftr-482	93	30	manufacturing	manufacturing	NOUN
ftr-482	93	31	corporation	corporation	NOUN
ftr-482	93	32	.	.	PUNCT
ftr-482	94	1	when	when	SCONJ
ftr-482	94	2	r	r	NOUN
ftr-482	94	3	required	require	VERB
ftr-482	94	4	an	an	DET
ftr-482	94	5	increase	increase	NOUN
ftr-482	94	6	in	in	ADP
ftr-482	94	7	working	working	NOUN
ftr-482	94	8	capital	capital	NOUN
ftr-482	94	9	,	,	PUNCT
ftr-482	94	10	p	p	PROPN
ftr-482	94	11	loaned	loan	VERB
ftr-482	94	12	the	the	DET
ftr-482	94	13	funds	fund	NOUN
ftr-482	94	14	to	to	ADP
ftr-482	94	15	s	s	PRON
ftr-482	94	16	,	,	PUNCT
ftr-482	94	17	which	which	PRON
ftr-482	94	18	reloaned	reloane	VERB
ftr-482	94	19	the	the	DET
ftr-482	94	20	funds	fund	NOUN
ftr-482	94	21	to	to	ADP
ftr-482	94	22	r.	r.	NOUN
ftr-482	94	23	r	r	NOUN
ftr-482	94	24	made	make	VERB
ftr-482	94	25	timely	timely	ADJ
ftr-482	94	26	interest	interest	NOUN
ftr-482	94	27	payments	payment	NOUN
ftr-482	94	28	at	at	ADP
ftr-482	94	29	11	11	NUM
ftr-482	94	30	%	%	NOUN
ftr-482	94	31	to	to	ADP
ftr-482	94	32	s	s	PROPN
ftr-482	94	33	,	,	PUNCT
ftr-482	94	34	which	which	PRON
ftr-482	94	35	made	make	VERB
ftr-482	94	36	timely	timely	ADJ
ftr-482	94	37	interest	interest	NOUN
ftr-482	94	38	payments	payment	NOUN
ftr-482	94	39	to	to	ADP
ftr-482	94	40	p	p	NOUN
ftr-482	94	41	at	at	ADP
ftr-482	94	42	10	10	NUM
ftr-482	94	43	%	%	NOUN
ftr-482	94	44	.	.	PUNCT
ftr-482	95	1	17	17	NUM
ftr-482	95	2	in	in	ADP
ftr-482	95	3	revenue	revenue	NOUN
ftr-482	95	4	ruling	rule	VERB
ftr-482	95	5	84	84	NUM
ftr-482	95	6	-	-	SYM
ftr-482	95	7	153,8	153,8	NUM
ftr-482	95	8	a	a	DET
ftr-482	95	9	u.s	u.s	PROPN
ftr-482	95	10	.	.	PROPN
ftr-482	95	11	holding	hold	VERB
ftr-482	95	12	corporation	corporation	NOUN
ftr-482	95	13	(	(	PUNCT
ftr-482	95	14	p	p	NOUN
ftr-482	95	15	)	)	PUNCT
ftr-482	95	16	had	have	VERB
ftr-482	95	17	a	a	DET
ftr-482	95	18	wholly	wholly	ADV
ftr-482	95	19	-	-	PUNCT
ftr-482	95	20	owned	own	VERB
ftr-482	95	21	netherlands	netherlands	PROPN
ftr-482	95	22	antilles	antilles	PROPN
ftr-482	95	23	subsidiary	subsidiary	NOUN
ftr-482	95	24	(	(	PUNCT
ftr-482	95	25	s	s	NOUN
ftr-482	95	26	)	)	PUNCT
ftr-482	95	27	and	and	CCONJ
ftr-482	95	28	a	a	DET
ftr-482	95	29	wholly	wholly	ADV
ftr-482	95	30	-	-	PUNCT
ftr-482	95	31	owned	own	VERB
ftr-482	95	32	u.s	u.s	PROPN
ftr-482	95	33	.	.	PROPN
ftr-482	95	34	subsidiary	subsidiary	NOUN
ftr-482	95	35	(	(	PUNCT
ftr-482	95	36	r	r	NOUN
ftr-482	95	37	)	)	PUNCT
ftr-482	95	38	.	.	PUNCT
ftr-482	96	1	in	in	ADP
ftr-482	96	2	order	order	NOUN
ftr-482	96	3	to	to	PART
ftr-482	96	4	raise	raise	VERB
ftr-482	96	5	funds	fund	NOUN
ftr-482	96	6	for	for	ADP
ftr-482	96	7	r	r	NOUN
ftr-482	96	8	,	,	PUNCT
ftr-482	96	9	s	s	AUX
ftr-482	96	10	issued	issue	VERB
ftr-482	96	11	bonds	bond	NOUN
ftr-482	96	12	to	to	ADP
ftr-482	96	13	foreign	foreign	ADJ
ftr-482	96	14	persons	person	NOUN
ftr-482	96	15	outside	outside	ADP
ftr-482	96	16	the	the	DET
ftr-482	96	17	united	united	PROPN
ftr-482	96	18	states	states	PROPN
ftr-482	96	19	and	and	CCONJ
ftr-482	96	20	loaned	loan	VERB
ftr-482	96	21	the	the	DET
ftr-482	96	22	bond	bond	NOUN
ftr-482	96	23	proceeds	proceed	NOUN
ftr-482	96	24	to	to	ADP
ftr-482	96	25	r	r	NOUN
ftr-482	96	26	at	at	ADP
ftr-482	96	27	an	an	DET
ftr-482	96	28	interest	interest	NOUN
ftr-482	96	29	rate	rate	NOUN
ftr-482	96	30	1	1	NUM
ftr-482	96	31	%	%	NOUN
ftr-482	96	32	higher	high	ADJ
ftr-482	96	33	than	than	ADP
ftr-482	96	34	the	the	DET
ftr-482	96	35	rate	rate	NOUN
ftr-482	96	36	payable	payable	ADJ
ftr-482	96	37	on	on	ADP
ftr-482	96	38	the	the	DET
ftr-482	96	39	bonds	bond	NOUN
ftr-482	96	40	.	.	PUNCT
ftr-482	96	41	'	'	PUNCT
ftr-482	97	1	9	9	NUM
ftr-482	97	2	in	in	ADP
ftr-482	97	3	these	these	DET
ftr-482	97	4	two	two	NUM
ftr-482	97	5	rulings	ruling	NOUN
ftr-482	97	6	,	,	PUNCT
ftr-482	97	7	which	which	PRON
ftr-482	97	8	were	be	AUX
ftr-482	97	9	issued	issue	VERB
ftr-482	97	10	in	in	ADP
ftr-482	97	11	tandem	tandem	PROPN
ftr-482	97	12	,	,	PUNCT
ftr-482	97	13	the	the	DET
ftr-482	97	14	irs	irs	PROPN
ftr-482	97	15	held	hold	VERB
ftr-482	97	16	that	that	SCONJ
ftr-482	97	17	interest	interest	NOUN
ftr-482	97	18	payments	payment	NOUN
ftr-482	97	19	made	make	VERB
ftr-482	97	20	by	by	ADP
ftr-482	97	21	the	the	DET
ftr-482	97	22	u.s	u.s	PROPN
ftr-482	97	23	.	.	PROPN
ftr-482	97	24	subsidiary	subsidiary	NOUN
ftr-482	97	25	(	(	PUNCT
ftr-482	97	26	of	of	ADP
ftr-482	97	27	a	a	DET
ftr-482	97	28	foreign	foreign	ADJ
ftr-482	97	29	corporation	corporation	NOUN
ftr-482	97	30	in	in	ADP
ftr-482	97	31	revenue	revenue	NOUN
ftr-482	97	32	ruling	rule	VERB
ftr-482	97	33	84	84	NUM
ftr-482	97	34	-	-	SYM
ftr-482	97	35	152	152	NUM
ftr-482	97	36	and	and	CCONJ
ftr-482	97	37	of	of	ADP
ftr-482	97	38	a	a	DET
ftr-482	97	39	u.s	u.s	PROPN
ftr-482	97	40	.	.	PROPN
ftr-482	97	41	corporation	corporation	NOUN
ftr-482	97	42	in	in	ADP
ftr-482	97	43	revenue	revenue	NOUN
ftr-482	97	44	ruling	rule	VERB
ftr-482	97	45	84	84	NUM
ftr-482	97	46	-	-	SYM
ftr-482	97	47	153	153	NUM
ftr-482	97	48	)	)	PUNCT
ftr-482	97	49	15	15	NUM
ftr-482	97	50	.	.	PUNCT
ftr-482	98	1	i	i	PRON
ftr-482	98	2	d.	d.	PROPN
ftr-482	98	3	at	at	ADP
ftr-482	98	4	933	933	NUM
ftr-482	98	5	.	.	PUNCT
ftr-482	99	1	16	16	NUM
ftr-482	99	2	.	.	X
ftr-482	99	3	1984	1984	NUM
ftr-482	99	4	-	-	SYM
ftr-482	99	5	2	2	NUM
ftr-482	99	6	c.b	c.b	PROPN
ftr-482	99	7	.	.	PROPN
ftr-482	99	8	381	381	NUM
ftr-482	99	9	,	,	PUNCT
ftr-482	99	10	obsoleted	obsolete	VERB
ftr-482	99	11	by	by	ADP
ftr-482	99	12	rev	rev	PROPN
ftr-482	99	13	.	.	PROPN
ftr-482	99	14	rul	rul	PROPN
ftr-482	99	15	.	.	PUNCT
ftr-482	100	1	95	95	NUM
ftr-482	100	2	-	-	SYM
ftr-482	100	3	56	56	NUM
ftr-482	100	4	,	,	PUNCT
ftr-482	100	5	1995	1995	NUM
ftr-482	100	6	-	-	SYM
ftr-482	100	7	36	36	NUM
ftr-482	100	8	i.r.b	i.r.b	NOUN
ftr-482	100	9	.	.	PROPN
ftr-482	101	1	20	20	NUM
ftr-482	101	2	(	(	PUNCT
ftr-482	101	3	sept	sept	PROPN
ftr-482	101	4	.	.	PROPN
ftr-482	101	5	5	5	NUM
ftr-482	101	6	)	)	PUNCT
ftr-482	101	7	.	.	PUNCT
ftr-482	102	1	17	17	NUM
ftr-482	102	2	.	.	PUNCT
ftr-482	103	1	without	without	ADP
ftr-482	103	2	further	further	ADJ
ftr-482	103	3	explanation	explanation	NOUN
ftr-482	103	4	,	,	PUNCT
ftr-482	103	5	the	the	DET
ftr-482	103	6	irs	irs	PROPN
ftr-482	103	7	noted	note	VERB
ftr-482	103	8	that	that	SCONJ
ftr-482	103	9	neither	neither	CCONJ
ftr-482	103	10	r	r	NOUN
ftr-482	103	11	nor	nor	CCONJ
ftr-482	103	12	s	s	NOUN
ftr-482	103	13	were	be	AUX
ftr-482	103	14	thinly	thinly	ADV
ftr-482	103	15	capitalized	capitalize	VERB
ftr-482	103	16	,	,	PUNCT
ftr-482	103	17	but	but	CCONJ
ftr-482	103	18	that	that	PRON
ftr-482	103	19	s	s	VERB
ftr-482	103	20	was	be	AUX
ftr-482	103	21	not	not	PART
ftr-482	103	22	sufficiently	sufficiently	ADV
ftr-482	103	23	liquid	liquid	ADJ
ftr-482	103	24	to	to	PART
ftr-482	103	25	make	make	VERB
ftr-482	103	26	the	the	DET
ftr-482	103	27	loans	loan	NOUN
ftr-482	103	28	to	to	ADP
ftr-482	103	29	r	r	VERB
ftr-482	103	30	out	out	ADP
ftr-482	103	31	of	of	ADP
ftr-482	103	32	its	its	PRON
ftr-482	103	33	own	own	ADJ
ftr-482	103	34	funds	fund	NOUN
ftr-482	103	35	.	.	PUNCT
ftr-482	104	1	18	18	NUM
ftr-482	104	2	.	.	NOUN
ftr-482	104	3	1984	1984	NUM
ftr-482	104	4	-	-	SYM
ftr-482	104	5	2	2	NUM
ftr-482	104	6	c.b	c.b	PROPN
ftr-482	104	7	.	.	PROPN
ftr-482	104	8	383	383	NUM
ftr-482	104	9	,	,	PUNCT
ftr-482	104	10	obsoleted	obsolete	VERB
ftr-482	104	11	by	by	ADP
ftr-482	104	12	rev	rev	PROPN
ftr-482	104	13	.	.	PROPN
ftr-482	104	14	rul	rul	PROPN
ftr-482	104	15	.	.	PUNCT
ftr-482	105	1	95	95	NUM
ftr-482	105	2	-	-	SYM
ftr-482	105	3	56	56	NUM
ftr-482	105	4	,	,	PUNCT
ftr-482	105	5	1995	1995	NUM
ftr-482	105	6	-	-	SYM
ftr-482	105	7	36	36	NUM
ftr-482	105	8	i.r.b	i.r.b	NOUN
ftr-482	105	9	.	.	PROPN
ftr-482	106	1	20	20	NUM
ftr-482	106	2	(	(	PUNCT
ftr-482	106	3	sept	sept	PROPN
ftr-482	106	4	.	.	PROPN
ftr-482	106	5	5	5	NUM
ftr-482	106	6	)	)	PUNCT
ftr-482	106	7	.	.	PUNCT
ftr-482	107	1	19	19	NUM
ftr-482	107	2	.	.	PUNCT
ftr-482	108	1	the	the	DET
ftr-482	108	2	interest	interest	NOUN
ftr-482	108	3	payments	payment	NOUN
ftr-482	108	4	by	by	ADP
ftr-482	108	5	r	r	NOUN
ftr-482	108	6	did	do	AUX
ftr-482	108	7	not	not	PART
ftr-482	108	8	qualify	qualify	VERB
ftr-482	108	9	for	for	ADP
ftr-482	108	10	the	the	DET
ftr-482	108	11	portfolio	portfolio	NOUN
ftr-482	108	12	exemption	exemption	NOUN
ftr-482	108	13	because	because	SCONJ
ftr-482	108	14	the	the	DET
ftr-482	108	15	bonds	bond	NOUN
ftr-482	108	16	did	do	AUX
ftr-482	108	17	not	not	PART
ftr-482	108	18	meet	meet	VERB
ftr-482	108	19	the	the	DET
ftr-482	108	20	requirements	requirement	NOUN
ftr-482	108	21	of	of	ADP
ftr-482	108	22	§	§	PROPN
ftr-482	108	23	163(f)(2)(b	163(f)(2)(b	PROPN
ftr-482	108	24	)	)	PUNCT
ftr-482	108	25	.	.	PUNCT
ftr-482	109	1	19951	19951	NUM
ftr-482	109	2	florida	florida	PROPN
ftr-482	109	3	tax	tax	PROPN
ftr-482	109	4	review	review	NOUN
ftr-482	109	5	to	to	ADP
ftr-482	109	6	a	a	DET
ftr-482	109	7	related	relate	VERB
ftr-482	109	8	netherlands	netherlands	PROPN
ftr-482	109	9	antilles	antille	NOUN
ftr-482	109	10	corporation	corporation	PROPN
ftr-482	109	11	did	do	AUX
ftr-482	109	12	not	not	PART
ftr-482	109	13	qualify	qualify	VERB
ftr-482	109	14	for	for	ADP
ftr-482	109	15	the	the	DET
ftr-482	109	16	interest	interest	NOUN
ftr-482	109	17	exemption	exemption	NOUN
ftr-482	109	18	under	under	ADP
ftr-482	109	19	the	the	DET
ftr-482	109	20	then	then	ADV
ftr-482	109	21	-	-	PUNCT
ftr-482	109	22	existing	exist	VERB
ftr-482	109	23	treaty	treaty	NOUN
ftr-482	109	24	between	between	ADP
ftr-482	109	25	the	the	DET
ftr-482	109	26	united	united	PROPN
ftr-482	109	27	states	states	PROPN
ftr-482	109	28	and	and	CCONJ
ftr-482	109	29	the	the	DET
ftr-482	109	30	netherlands	netherlands	PROPN
ftr-482	109	31	antilles	antilles	PROPN
ftr-482	109	32	(	(	PUNCT
ftr-482	109	33	"	"	PUNCT
ftr-482	109	34	antilles	antilles	PROPN
ftr-482	109	35	treaty	treaty	NOUN
ftr-482	109	36	"	"	PUNCT
ftr-482	109	37	)	)	PUNCT
ftr-482	109	38	.	.	PUNCT
ftr-482	110	1	20	20	NUM
ftr-482	111	1	the	the	DET
ftr-482	111	2	rulings	ruling	NOUN
ftr-482	111	3	hold	hold	VERB
ftr-482	111	4	that	that	SCONJ
ftr-482	111	5	for	for	ADP
ftr-482	111	6	purposes	purpose	NOUN
ftr-482	111	7	of	of	ADP
ftr-482	111	8	the	the	DET
ftr-482	111	9	interest	interest	NOUN
ftr-482	111	10	article	article	NOUN
ftr-482	111	11	of	of	ADP
ftr-482	111	12	the	the	DET
ftr-482	111	13	antilles	antilles	PROPN
ftr-482	111	14	treaty	treaty	PROPN
ftr-482	111	15	,	,	PUNCT
ftr-482	111	16	the	the	DET
ftr-482	111	17	interest	interest	NOUN
ftr-482	111	18	could	could	AUX
ftr-482	111	19	not	not	PART
ftr-482	111	20	be	be	AUX
ftr-482	111	21	said	say	VERB
ftr-482	111	22	to	to	PART
ftr-482	111	23	have	have	AUX
ftr-482	111	24	been	be	AUX
ftr-482	111	25	"	"	PUNCT
ftr-482	111	26	derived	derive	VERB
ftr-482	111	27	by	by	ADP
ftr-482	111	28	"	"	PUNCT
ftr-482	111	29	the	the	DET
ftr-482	111	30	antilles	antille	NOUN
ftr-482	111	31	subsidiaries	subsidiary	NOUN
ftr-482	111	32	merely	merely	ADV
ftr-482	111	33	because	because	SCONJ
ftr-482	111	34	they	they	PRON
ftr-482	111	35	possessed	possess	VERB
ftr-482	111	36	the	the	DET
ftr-482	111	37	interest	interest	NOUN
ftr-482	111	38	temporarily	temporarily	ADV
ftr-482	111	39	.	.	PUNCT
ftr-482	112	1	2	2	X
ftr-482	112	2	'	'	PUNCT
ftr-482	112	3	although	although	SCONJ
ftr-482	112	4	the	the	DET
ftr-482	112	5	subsidiaries	subsidiary	NOUN
ftr-482	112	6	had	have	VERB
ftr-482	112	7	corporate	corporate	ADJ
ftr-482	112	8	substance	substance	NOUN
ftr-482	112	9	and	and	CCONJ
ftr-482	112	10	were	be	AUX
ftr-482	112	11	not	not	PART
ftr-482	112	12	shams	sham	NOUN
ftr-482	112	13	,	,	PUNCT
ftr-482	112	14	they	they	PRON
ftr-482	112	15	never	never	ADV
ftr-482	112	16	had	have	VERB
ftr-482	112	17	dominion	dominion	NOUN
ftr-482	112	18	and	and	CCONJ
ftr-482	112	19	control	control	NOUN
ftr-482	112	20	over	over	ADP
ftr-482	112	21	the	the	DET
ftr-482	112	22	interest	interest	NOUN
ftr-482	112	23	payments	payment	NOUN
ftr-482	112	24	.	.	PUNCT
ftr-482	113	1	the	the	DET
ftr-482	113	2	primary	primary	ADJ
ftr-482	113	3	purpose	purpose	NOUN
ftr-482	113	4	of	of	ADP
ftr-482	113	5	using	use	VERB
ftr-482	113	6	the	the	DET
ftr-482	113	7	subsidiaries	subsidiary	NOUN
ftr-482	113	8	was	be	AUX
ftr-482	113	9	to	to	PART
ftr-482	113	10	obtain	obtain	VERB
ftr-482	113	11	the	the	DET
ftr-482	113	12	benefits	benefit	NOUN
ftr-482	113	13	of	of	ADP
ftr-482	113	14	the	the	DET
ftr-482	113	15	antilles	antilles	PROPN
ftr-482	113	16	treaty	treaty	NOUN
ftr-482	113	17	exemption	exemption	NOUN
ftr-482	113	18	and	and	CCONJ
ftr-482	113	19	thus	thus	ADV
ftr-482	113	20	avoid	avoid	VERB
ftr-482	113	21	u.s	u.s	PROPN
ftr-482	113	22	.	.	PROPN
ftr-482	113	23	taxation	taxation	NOUN
ftr-482	113	24	.	.	PUNCT
ftr-482	114	1	even	even	ADV
ftr-482	114	2	if	if	SCONJ
ftr-482	114	3	the	the	DET
ftr-482	114	4	transactions	transaction	NOUN
ftr-482	114	5	may	may	AUX
ftr-482	114	6	have	have	AUX
ftr-482	114	7	served	serve	VERB
ftr-482	114	8	some	some	DET
ftr-482	114	9	business	business	NOUN
ftr-482	114	10	purpose	purpose	NOUN
ftr-482	114	11	,	,	PUNCT
ftr-482	114	12	there	there	PRON
ftr-482	114	13	was	be	VERB
ftr-482	114	14	not	not	PART
ftr-482	114	15	"	"	PUNCT
ftr-482	114	16	sufficient	sufficient	ADJ
ftr-482	114	17	business	business	NOUN
ftr-482	114	18	or	or	CCONJ
ftr-482	114	19	economic	economic	ADJ
ftr-482	114	20	purpose	purpose	NOUN
ftr-482	114	21	to	to	PART
ftr-482	114	22	overcome	overcome	VERB
ftr-482	114	23	the	the	DET
ftr-482	114	24	conduit	conduit	NOUN
ftr-482	114	25	nature	nature	NOUN
ftr-482	114	26	of	of	ADP
ftr-482	114	27	the	the	DET
ftr-482	114	28	transaction	transaction	NOUN
ftr-482	114	29	.	.	PUNCT
ftr-482	115	1	22	22	NUM
ftr-482	115	2	beyond	beyond	ADP
ftr-482	115	3	the	the	DET
ftr-482	115	4	use	use	NOUN
ftr-482	115	5	of	of	ADP
ftr-482	115	6	domestic	domestic	ADJ
ftr-482	115	7	law	law	NOUN
ftr-482	115	8	to	to	PART
ftr-482	115	9	define	define	VERB
ftr-482	115	10	terms	term	NOUN
ftr-482	115	11	left	leave	VERB
ftr-482	115	12	undefined	undefined	ADJ
ftr-482	115	13	by	by	ADP
ftr-482	115	14	treaties	treaty	NOUN
ftr-482	115	15	,	,	PUNCT
ftr-482	115	16	contracting	contracting	NOUN
ftr-482	115	17	states	state	NOUN
ftr-482	115	18	are	be	AUX
ftr-482	115	19	generally	generally	ADV
ftr-482	115	20	recognized	recognize	VERB
ftr-482	115	21	to	to	PART
ftr-482	115	22	have	have	VERB
ftr-482	115	23	authority	authority	NOUN
ftr-482	115	24	to	to	PART
ftr-482	115	25	apply	apply	VERB
ftr-482	115	26	antiabuse	antiabuse	ADJ
ftr-482	115	27	principles	principle	NOUN
ftr-482	115	28	of	of	ADP
ftr-482	115	29	domestic	domestic	ADJ
ftr-482	115	30	law	law	NOUN
ftr-482	115	31	,	,	PUNCT
ftr-482	115	32	including	include	VERB
ftr-482	115	33	rules	rule	NOUN
ftr-482	115	34	that	that	PRON
ftr-482	115	35	elevate	elevate	VERB
ftr-482	115	36	substance	substance	NOUN
ftr-482	115	37	over	over	ADP
ftr-482	115	38	form	form	NOUN
ftr-482	115	39	.	.	PUNCT
ftr-482	116	1	this	this	DET
ftr-482	116	2	consensus	consensus	NOUN
ftr-482	116	3	is	be	AUX
ftr-482	116	4	reflected	reflect	VERB
ftr-482	116	5	in	in	ADP
ftr-482	116	6	the	the	DET
ftr-482	116	7	oecd	oecd	PROPN
ftr-482	116	8	commentary	commentary	NOUN
ftr-482	116	9	,	,	PUNCT
ftr-482	116	10	which	which	PRON
ftr-482	116	11	states	state	VERB
ftr-482	116	12	:	:	PUNCT
ftr-482	116	13	the	the	DET
ftr-482	116	14	large	large	ADJ
ftr-482	116	15	majority	majority	NOUN
ftr-482	116	16	of	of	ADP
ftr-482	116	17	oecd	oecd	PROPN
ftr-482	116	18	member	member	NOUN
ftr-482	116	19	countries	country	NOUN
ftr-482	116	20	consider	consider	VERB
ftr-482	116	21	that	that	SCONJ
ftr-482	116	22	such	such	ADJ
ftr-482	116	23	measures	measure	NOUN
ftr-482	116	24	[	[	X
ftr-482	116	25	e.g.	e.g.	ADV
ftr-482	116	26	,	,	PUNCT
ftr-482	116	27	substance	substance	NOUN
ftr-482	116	28	-	-	PUNCT
ftr-482	116	29	over	over	ADP
ftr-482	116	30	-	-	PUNCT
ftr-482	116	31	form	form	NOUN
ftr-482	116	32	rules	rule	NOUN
ftr-482	116	33	]	]	PUNCT
ftr-482	116	34	are	be	AUX
ftr-482	116	35	part	part	NOUN
ftr-482	116	36	of	of	ADP
ftr-482	116	37	the	the	DET
ftr-482	116	38	basic	basic	ADJ
ftr-482	116	39	domestic	domestic	ADJ
ftr-482	116	40	rules	rule	NOUN
ftr-482	116	41	set	set	VERB
ftr-482	116	42	by	by	ADP
ftr-482	116	43	national	national	ADJ
ftr-482	116	44	tax	tax	NOUN
ftr-482	116	45	law	law	NOUN
ftr-482	116	46	for	for	ADP
ftr-482	116	47	determining	determine	VERB
ftr-482	116	48	which	which	DET
ftr-482	116	49	facts	fact	NOUN
ftr-482	116	50	give	give	VERB
ftr-482	116	51	rise	rise	NOUN
ftr-482	116	52	to	to	ADP
ftr-482	116	53	a	a	DET
ftr-482	116	54	tax	tax	NOUN
ftr-482	116	55	liability	liability	NOUN
ftr-482	116	56	.	.	PUNCT
ftr-482	117	1	these	these	DET
ftr-482	117	2	rules	rule	NOUN
ftr-482	117	3	are	be	AUX
ftr-482	117	4	not	not	PART
ftr-482	117	5	addressed	address	VERB
ftr-482	117	6	in	in	ADP
ftr-482	117	7	tax	tax	NOUN
ftr-482	117	8	treaties	treaty	NOUN
ftr-482	117	9	and	and	CCONJ
ftr-482	117	10	are	be	AUX
ftr-482	117	11	therefore	therefore	ADV
ftr-482	117	12	not	not	PART
ftr-482	117	13	affected	affect	VERB
ftr-482	117	14	by	by	ADP
ftr-482	117	15	them	they	PRON
ftr-482	117	16	....	....	PUNCT
ftr-482	118	1	a	a	DET
ftr-482	118	2	dissenting	dissent	VERB
ftr-482	118	3	view	view	NOUN
ftr-482	118	4	,	,	PUNCT
ftr-482	118	5	on	on	ADP
ftr-482	118	6	the	the	DET
ftr-482	118	7	other	other	ADJ
ftr-482	118	8	hand	hand	NOUN
ftr-482	118	9	,	,	PUNCT
ftr-482	118	10	holds	hold	VERB
ftr-482	118	11	that	that	SCONJ
ftr-482	118	12	such	such	ADJ
ftr-482	118	13	rules	rule	NOUN
ftr-482	118	14	are	be	AUX
ftr-482	118	15	subject	subject	ADJ
ftr-482	118	16	to	to	ADP
ftr-482	118	17	the	the	DET
ftr-482	118	18	general	general	ADJ
ftr-482	118	19	provisions	provision	NOUN
ftr-482	118	20	of	of	ADP
ftr-482	118	21	tax	tax	NOUN
ftr-482	118	22	treaties	treaty	NOUN
ftr-482	118	23	against	against	ADP
ftr-482	118	24	double	double	ADJ
ftr-482	118	25	taxation	taxation	NOUN
ftr-482	118	26	,	,	PUNCT
ftr-482	118	27	especially	especially	ADV
ftr-482	118	28	where	where	SCONJ
ftr-482	118	29	the	the	DET
ftr-482	118	30	treaty	treaty	NOUN
ftr-482	118	31	itself	itself	PRON
ftr-482	118	32	20	20	NUM
ftr-482	118	33	.	.	PUNCT
ftr-482	119	1	the	the	DET
ftr-482	119	2	antilles	antilles	PROPN
ftr-482	119	3	treaty	treaty	PROPN
ftr-482	119	4	,	,	PUNCT
ftr-482	119	5	which	which	PRON
ftr-482	119	6	was	be	AUX
ftr-482	119	7	partially	partially	ADV
ftr-482	119	8	terminated	terminate	VERB
ftr-482	119	9	as	as	ADP
ftr-482	119	10	of	of	ADP
ftr-482	119	11	january	january	PROPN
ftr-482	119	12	1	1	NUM
ftr-482	119	13	,	,	PUNCT
ftr-482	119	14	1988	1988	NUM
ftr-482	119	15	,	,	PUNCT
ftr-482	119	16	was	be	AUX
ftr-482	119	17	an	an	DET
ftr-482	119	18	extension	extension	NOUN
ftr-482	119	19	of	of	ADP
ftr-482	119	20	the	the	DET
ftr-482	119	21	former	former	ADJ
ftr-482	119	22	united	united	PROPN
ftr-482	119	23	states	states	PROPN
ftr-482	119	24	-	-	PUNCT
ftr-482	119	25	netherlands	netherlands	PROPN
ftr-482	119	26	treaty	treaty	NOUN
ftr-482	119	27	.	.	PUNCT
ftr-482	120	1	convention	convention	NOUN
ftr-482	120	2	between	between	ADP
ftr-482	120	3	the	the	DET
ftr-482	120	4	united	united	PROPN
ftr-482	120	5	states	states	PROPN
ftr-482	120	6	of	of	ADP
ftr-482	120	7	america	america	PROPN
ftr-482	120	8	and	and	CCONJ
ftr-482	120	9	the	the	DET
ftr-482	120	10	kingdom	kingdom	NOUN
ftr-482	120	11	of	of	ADP
ftr-482	120	12	the	the	DET
ftr-482	120	13	netherlands	netherlands	PROPN
ftr-482	120	14	with	with	ADP
ftr-482	120	15	respect	respect	NOUN
ftr-482	120	16	to	to	ADP
ftr-482	120	17	taxes	taxis	NOUN
ftr-482	120	18	on	on	ADP
ftr-482	120	19	income	income	NOUN
ftr-482	120	20	and	and	CCONJ
ftr-482	120	21	certain	certain	ADJ
ftr-482	120	22	other	other	ADJ
ftr-482	120	23	taxes	taxis	NOUN
ftr-482	120	24	,	,	PUNCT
ftr-482	120	25	apr	apr	PROPN
ftr-482	120	26	.	.	PROPN
ftr-482	120	27	29	29	NUM
ftr-482	120	28	,	,	PUNCT
ftr-482	120	29	1948	1948	NUM
ftr-482	120	30	,	,	PUNCT
ftr-482	120	31	u.s.-neth	u.s.-neth	PROPN
ftr-482	120	32	.	.	PUNCT
ftr-482	120	33	art	art	NOUN
ftr-482	120	34	.	.	PUNCT
ftr-482	121	1	viii	viii	PROPN
ftr-482	121	2	,	,	PUNCT
ftr-482	121	3	para	para	NOUN
ftr-482	121	4	.	.	PROPN
ftr-482	122	1	1	1	NUM
ftr-482	122	2	,	,	PUNCT
ftr-482	122	3	t.i.a.s	t.i.a.s	PROPN
ftr-482	122	4	.	.	NOUN
ftr-482	122	5	1855	1855	NUM
ftr-482	122	6	.	.	PUNCT
ftr-482	123	1	21	21	NUM
ftr-482	123	2	.	.	PUNCT
ftr-482	124	1	the	the	DET
ftr-482	124	2	irs	irs	PROPN
ftr-482	124	3	cited	cite	VERB
ftr-482	124	4	aiken	aiken	PROPN
ftr-482	124	5	indus	indus	PROPN
ftr-482	124	6	.	.	PROPN
ftr-482	124	7	,	,	PUNCT
ftr-482	124	8	inc	inc	PROPN
ftr-482	124	9	.	.	PROPN
ftr-482	125	1	v.	v.	PROPN
ftr-482	125	2	commissioner	commissioner	PROPN
ftr-482	125	3	,	,	PUNCT
ftr-482	125	4	supra	supra	PROPN
ftr-482	125	5	notes	note	VERB
ftr-482	125	6	14	14	NUM
ftr-482	125	7	-	-	SYM
ftr-482	125	8	15	15	NUM
ftr-482	125	9	and	and	CCONJ
ftr-482	125	10	accompanying	accompany	VERB
ftr-482	125	11	text	text	NOUN
ftr-482	125	12	,	,	PUNCT
ftr-482	125	13	for	for	ADP
ftr-482	125	14	this	this	DET
ftr-482	125	15	proposition	proposition	NOUN
ftr-482	125	16	.	.	PUNCT
ftr-482	126	1	22	22	NUM
ftr-482	126	2	.	.	PUNCT
ftr-482	127	1	rev	rev	PROPN
ftr-482	127	2	.	.	PUNCT
ftr-482	128	1	rul	rul	NOUN
ftr-482	128	2	.	.	PUNCT
ftr-482	129	1	84	84	NUM
ftr-482	129	2	-	-	SYM
ftr-482	129	3	152	152	NUM
ftr-482	129	4	,	,	PUNCT
ftr-482	129	5	1984	1984	NUM
ftr-482	129	6	-	-	SYM
ftr-482	129	7	2	2	NUM
ftr-482	129	8	c.b	c.b	PROPN
ftr-482	129	9	.	.	PROPN
ftr-482	129	10	381	381	NUM
ftr-482	129	11	,	,	PUNCT
ftr-482	129	12	obsoleted	obsolete	VERB
ftr-482	129	13	by	by	ADP
ftr-482	129	14	rev	rev	PROPN
ftr-482	129	15	.	.	PROPN
ftr-482	129	16	rul	rul	PROPN
ftr-482	129	17	.	.	PUNCT
ftr-482	130	1	95	95	NUM
ftr-482	130	2	-	-	SYM
ftr-482	130	3	56	56	NUM
ftr-482	130	4	,	,	PUNCT
ftr-482	130	5	1995	1995	NUM
ftr-482	130	6	-	-	SYM
ftr-482	130	7	36	36	NUM
ftr-482	130	8	i.r.b	i.r.b	NOUN
ftr-482	130	9	.	.	PROPN
ftr-482	131	1	20	20	NUM
ftr-482	131	2	(	(	PUNCT
ftr-482	131	3	sept	sept	PROPN
ftr-482	131	4	.	.	PROPN
ftr-482	131	5	5	5	NUM
ftr-482	131	6	)	)	PUNCT
ftr-482	132	1	;	;	PUNCT
ftr-482	132	2	rev	rev	PROPN
ftr-482	132	3	.	.	PROPN
ftr-482	133	1	rul	rul	NOUN
ftr-482	133	2	.	.	PUNCT
ftr-482	134	1	84	84	NUM
ftr-482	134	2	-	-	SYM
ftr-482	134	3	153	153	NUM
ftr-482	134	4	,	,	PUNCT
ftr-482	134	5	1984	1984	NUM
ftr-482	134	6	-	-	SYM
ftr-482	134	7	2	2	NUM
ftr-482	134	8	c.b	c.b	PROPN
ftr-482	134	9	.	.	PROPN
ftr-482	134	10	383	383	NUM
ftr-482	134	11	,	,	PUNCT
ftr-482	134	12	obsoleted	obsolete	VERB
ftr-482	134	13	by	by	ADP
ftr-482	134	14	rev	rev	PROPN
ftr-482	134	15	.	.	PROPN
ftr-482	134	16	rul	rul	PROPN
ftr-482	134	17	.	.	PUNCT
ftr-482	135	1	95	95	NUM
ftr-482	135	2	-	-	SYM
ftr-482	135	3	56	56	NUM
ftr-482	135	4	,	,	PUNCT
ftr-482	135	5	1995	1995	NUM
ftr-482	135	6	-	-	SYM
ftr-482	135	7	36	36	NUM
ftr-482	135	8	i.r.b	i.r.b	NOUN
ftr-482	135	9	.	.	PROPN
ftr-482	136	1	20	20	NUM
ftr-482	136	2	(	(	PUNCT
ftr-482	136	3	sept	sept	PROPN
ftr-482	136	4	.	.	PROPN
ftr-482	136	5	5	5	NUM
ftr-482	136	6	)	)	PUNCT
ftr-482	136	7	.	.	PUNCT
ftr-482	137	1	the	the	DET
ftr-482	137	2	irs	irs	PROPN
ftr-482	137	3	cited	cite	VERB
ftr-482	137	4	gregory	gregory	PROPN
ftr-482	137	5	v.	v.	ADP
ftr-482	137	6	helvering	helvering	PROPN
ftr-482	137	7	,	,	PUNCT
ftr-482	137	8	293	293	NUM
ftr-482	137	9	u.s	u.s	PROPN
ftr-482	137	10	.	.	PROPN
ftr-482	137	11	465	465	NUM
ftr-482	137	12	(	(	PUNCT
ftr-482	137	13	1935	1935	NUM
ftr-482	137	14	)	)	PUNCT
ftr-482	137	15	and	and	CCONJ
ftr-482	137	16	aiken	aiken	VERB
ftr-482	137	17	on	on	ADP
ftr-482	137	18	this	this	DET
ftr-482	137	19	point	point	NOUN
ftr-482	137	20	.	.	PUNCT
ftr-482	138	1	in	in	ADP
ftr-482	138	2	priv	priv	PROPN
ftr-482	138	3	.	.	PUNCT
ftr-482	139	1	let	let	VERB
ftr-482	139	2	.	.	PUNCT
ftr-482	140	1	rul	rul	NOUN
ftr-482	140	2	.	.	PROPN
ftr-482	140	3	8722009	8722009	NUM
ftr-482	140	4	(	(	PUNCT
ftr-482	140	5	feb	feb	PROPN
ftr-482	140	6	.	.	PROPN
ftr-482	140	7	12	12	NUM
ftr-482	140	8	,	,	PUNCT
ftr-482	140	9	1987	1987	NUM
ftr-482	140	10	)	)	PUNCT
ftr-482	140	11	,	,	PUNCT
ftr-482	140	12	the	the	DET
ftr-482	140	13	irs	irs	PROPN
ftr-482	140	14	ruled	rule	VERB
ftr-482	140	15	that	that	SCONJ
ftr-482	140	16	interest	interest	NOUN
ftr-482	140	17	payments	payment	NOUN
ftr-482	140	18	from	from	ADP
ftr-482	140	19	a	a	DET
ftr-482	140	20	u.s	u.s	PROPN
ftr-482	140	21	.	.	PROPN
ftr-482	140	22	corporation	corporation	NOUN
ftr-482	140	23	to	to	ADP
ftr-482	140	24	a	a	DET
ftr-482	140	25	netherlands	netherlands	PROPN
ftr-482	140	26	corporation	corporation	NOUN
ftr-482	140	27	were	be	AUX
ftr-482	140	28	not	not	PART
ftr-482	140	29	exempt	exempt	ADJ
ftr-482	140	30	from	from	ADP
ftr-482	140	31	u.s	u.s	PROPN
ftr-482	140	32	.	.	PROPN
ftr-482	140	33	taxation	taxation	NOUN
ftr-482	140	34	under	under	ADP
ftr-482	140	35	article	article	NOUN
ftr-482	140	36	viii	viii	VERB
ftr-482	140	37	of	of	ADP
ftr-482	140	38	the	the	DET
ftr-482	140	39	1948	1948	NUM
ftr-482	140	40	united	united	PROPN
ftr-482	140	41	states	states	PROPN
ftr-482	140	42	-	-	PUNCT
ftr-482	140	43	netherlands	netherlands	PROPN
ftr-482	140	44	treaty	treaty	NOUN
ftr-482	140	45	.	.	PUNCT
ftr-482	141	1	in	in	ADP
ftr-482	141	2	the	the	DET
ftr-482	141	3	ruling	ruling	NOUN
ftr-482	141	4	,	,	PUNCT
ftr-482	141	5	third	third	ADJ
ftr-482	141	6	-	-	PUNCT
ftr-482	141	7	country	country	NOUN
ftr-482	141	8	investors	investor	NOUN
ftr-482	141	9	,	,	PUNCT
ftr-482	141	10	who	who	PRON
ftr-482	141	11	had	have	AUX
ftr-482	141	12	made	make	VERB
ftr-482	141	13	loans	loan	NOUN
ftr-482	141	14	to	to	ADP
ftr-482	141	15	the	the	DET
ftr-482	141	16	u.s	u.s	PROPN
ftr-482	141	17	.	.	PROPN
ftr-482	141	18	corporation	corporation	NOUN
ftr-482	141	19	directly	directly	ADV
ftr-482	141	20	,	,	PUNCT
ftr-482	141	21	restructured	restructure	VERB
ftr-482	141	22	the	the	DET
ftr-482	141	23	loans	loan	NOUN
ftr-482	141	24	through	through	ADP
ftr-482	141	25	a	a	DET
ftr-482	141	26	recently	recently	ADV
ftr-482	141	27	purchased	purchase	VERB
ftr-482	141	28	,	,	PUNCT
ftr-482	141	29	inactive	inactive	ADJ
ftr-482	141	30	netherlands	netherlands	PROPN
ftr-482	141	31	corporation	corporation	NOUN
ftr-482	141	32	,	,	PUNCT
ftr-482	141	33	whose	whose	DET
ftr-482	141	34	debt	debt	NOUN
ftr-482	141	35	-	-	PUNCT
ftr-482	141	36	equity	equity	NOUN
ftr-482	141	37	ratio	ratio	NOUN
ftr-482	141	38	was	be	AUX
ftr-482	141	39	89:1	89:1	NUM
ftr-482	141	40	.	.	PUNCT
ftr-482	142	1	the	the	DET
ftr-482	142	2	irs	irs	PROPN
ftr-482	142	3	'	'	PART
ftr-482	142	4	conclusion	conclusion	NOUN
ftr-482	142	5	was	be	AUX
ftr-482	142	6	based	base	VERB
ftr-482	142	7	on	on	ADP
ftr-482	142	8	both	both	CCONJ
ftr-482	142	9	the	the	DET
ftr-482	142	10	thin	thin	ADJ
ftr-482	142	11	capitalization	capitalization	NOUN
ftr-482	142	12	of	of	ADP
ftr-482	142	13	the	the	DET
ftr-482	142	14	netherlands	netherlands	PROPN
ftr-482	142	15	corporation	corporation	PROPN
ftr-482	142	16	and	and	CCONJ
ftr-482	142	17	the	the	DET
ftr-482	142	18	fact	fact	NOUN
ftr-482	142	19	that	that	SCONJ
ftr-482	142	20	interest	interest	NOUN
ftr-482	142	21	checks	check	NOUN
ftr-482	142	22	received	receive	VERB
ftr-482	142	23	by	by	ADP
ftr-482	142	24	the	the	DET
ftr-482	142	25	netherlands	netherlands	PROPN
ftr-482	142	26	corporation	corporation	PROPN
ftr-482	142	27	were	be	AUX
ftr-482	142	28	deposited	deposit	VERB
ftr-482	142	29	in	in	ADP
ftr-482	142	30	the	the	DET
ftr-482	142	31	foreign	foreign	ADJ
ftr-482	142	32	investors	investor	NOUN
ftr-482	142	33	'	'	PART
ftr-482	142	34	bank	bank	NOUN
ftr-482	142	35	accounts	account	NOUN
ftr-482	142	36	.	.	PUNCT
ftr-482	143	1	[	[	X
ftr-482	143	2	vol	vol	NOUN
ftr-482	143	3	2:9	2:9	NUM
ftr-482	143	4	treaty	treaty	NOUN
ftr-482	143	5	override	override	NOUN
ftr-482	143	6	by	by	ADP
ftr-482	143	7	administrative	administrative	ADJ
ftr-482	143	8	regulation	regulation	NOUN
ftr-482	143	9	contains	contain	VERB
ftr-482	143	10	provisions	provision	NOUN
ftr-482	143	11	aimed	aim	VERB
ftr-482	143	12	at	at	ADP
ftr-482	143	13	counteracting	counteract	VERB
ftr-482	143	14	its	its	PRON
ftr-482	143	15	improper	improper	ADJ
ftr-482	143	16	use	use	NOUN
ftr-482	143	17	.	.	PUNCT
ftr-482	144	1	23	23	NUM
ftr-482	145	1	the	the	DET
ftr-482	145	2	united	united	PROPN
ftr-482	145	3	states	states	PROPN
ftr-482	145	4	certainly	certainly	ADV
ftr-482	145	5	holds	hold	VERB
ftr-482	145	6	the	the	DET
ftr-482	145	7	majority	majority	NOUN
ftr-482	145	8	view	view	NOUN
ftr-482	145	9	.	.	PUNCT
ftr-482	146	1	although	although	SCONJ
ftr-482	146	2	aiken	aiken	PROPN
ftr-482	146	3	and	and	CCONJ
ftr-482	146	4	the	the	DET
ftr-482	146	5	two	two	NUM
ftr-482	146	6	revenue	revenue	NOUN
ftr-482	146	7	rulings	ruling	NOUN
ftr-482	146	8	discussed	discuss	VERB
ftr-482	146	9	above	above	ADP
ftr-482	146	10	rely	rely	NOUN
ftr-482	146	11	in	in	ADP
ftr-482	146	12	large	large	ADJ
ftr-482	146	13	part	part	NOUN
ftr-482	146	14	on	on	ADP
ftr-482	146	15	domestic	domestic	ADJ
ftr-482	146	16	law	law	NOUN
ftr-482	146	17	to	to	PART
ftr-482	146	18	define	define	VERB
ftr-482	146	19	undefined	undefined	ADJ
ftr-482	146	20	treaty	treaty	NOUN
ftr-482	146	21	terms	term	NOUN
ftr-482	146	22	,	,	PUNCT
ftr-482	146	23	they	they	PRON
ftr-482	146	24	also	also	ADV
ftr-482	146	25	convey	convey	VERB
ftr-482	146	26	a	a	DET
ftr-482	146	27	flavor	flavor	NOUN
ftr-482	146	28	that	that	PRON
ftr-482	146	29	domestic	domestic	ADJ
ftr-482	146	30	substance	substance	NOUN
ftr-482	146	31	-	-	PUNCT
ftr-482	146	32	over	over	ADP
ftr-482	146	33	-	-	PUNCT
ftr-482	146	34	form	form	NOUN
ftr-482	146	35	(	(	PUNCT
ftr-482	146	36	or	or	CCONJ
ftr-482	146	37	anti	anti	ADJ
ftr-482	146	38	-	-	ADJ
ftr-482	146	39	conduit	conduit	ADJ
ftr-482	146	40	)	)	PUNCT
ftr-482	146	41	rules	rule	NOUN
ftr-482	146	42	should	should	AUX
ftr-482	146	43	apply	apply	VERB
ftr-482	146	44	to	to	ADP
ftr-482	146	45	transactions	transaction	NOUN
ftr-482	146	46	that	that	PRON
ftr-482	146	47	formally	formally	ADV
ftr-482	146	48	come	come	VERB
ftr-482	146	49	within	within	ADP
ftr-482	146	50	the	the	DET
ftr-482	146	51	reach	reach	NOUN
ftr-482	146	52	of	of	ADP
ftr-482	146	53	treaties	treaty	NOUN
ftr-482	146	54	.	.	PUNCT
ftr-482	147	1	this	this	DET
ftr-482	147	2	view	view	NOUN
ftr-482	147	3	is	be	AUX
ftr-482	147	4	confirmed	confirm	VERB
ftr-482	147	5	by	by	ADP
ftr-482	147	6	revenue	revenue	NOUN
ftr-482	147	7	ruling	rule	VERB
ftr-482	147	8	87	87	NUM
ftr-482	147	9	-	-	PUNCT
ftr-482	147	10	89,21	89,21	NUM
ftr-482	147	11	which	which	PRON
ftr-482	147	12	did	do	AUX
ftr-482	147	13	not	not	PART
ftr-482	147	14	use	use	VERB
ftr-482	147	15	domestic	domestic	ADJ
ftr-482	147	16	law	law	NOUN
ftr-482	147	17	to	to	PART
ftr-482	147	18	define	define	VERB
ftr-482	147	19	an	an	DET
ftr-482	147	20	undefined	undefined	ADJ
ftr-482	147	21	treaty	treaty	NOUN
ftr-482	147	22	term	term	NOUN
ftr-482	147	23	but	but	CCONJ
ftr-482	147	24	instead	instead	ADV
ftr-482	147	25	relied	rely	VERB
ftr-482	147	26	on	on	ADP
ftr-482	147	27	a	a	DET
ftr-482	147	28	domestic	domestic	ADJ
ftr-482	147	29	substance	substance	NOUN
ftr-482	147	30	-	-	PUNCT
ftr-482	147	31	over	over	ADP
ftr-482	147	32	-	-	PUNCT
ftr-482	147	33	form	form	NOUN
ftr-482	147	34	argument	argument	NOUN
ftr-482	147	35	to	to	PART
ftr-482	147	36	deny	deny	VERB
ftr-482	147	37	the	the	DET
ftr-482	147	38	use	use	NOUN
ftr-482	147	39	of	of	ADP
ftr-482	147	40	a	a	DET
ftr-482	147	41	treaty	treaty	NOUN
ftr-482	147	42	.	.	PUNCT
ftr-482	148	1	in	in	ADP
ftr-482	148	2	this	this	DET
ftr-482	148	3	ruling	ruling	NOUN
ftr-482	148	4	,	,	PUNCT
ftr-482	148	5	fp	fp	NOUN
ftr-482	148	6	,	,	PUNCT
ftr-482	148	7	a	a	DET
ftr-482	148	8	foreign	foreign	ADJ
ftr-482	148	9	corporation	corporation	NOUN
ftr-482	148	10	organized	organize	VERB
ftr-482	148	11	in	in	ADP
ftr-482	148	12	a	a	DET
ftr-482	148	13	state	state	NOUN
ftr-482	148	14	having	have	VERB
ftr-482	148	15	no	no	DET
ftr-482	148	16	treaty	treaty	NOUN
ftr-482	148	17	with	with	ADP
ftr-482	148	18	the	the	DET
ftr-482	148	19	united	united	PROPN
ftr-482	148	20	states	states	PROPN
ftr-482	148	21	,	,	PUNCT
ftr-482	148	22	had	have	VERB
ftr-482	148	23	a	a	DET
ftr-482	148	24	domestic	domestic	ADJ
ftr-482	148	25	subsidiary	subsidiary	NOUN
ftr-482	148	26	(	(	PUNCT
ftr-482	148	27	ds	ds	PROPN
ftr-482	148	28	)	)	PUNCT
ftr-482	148	29	that	that	PRON
ftr-482	148	30	required	require	VERB
ftr-482	148	31	funds	fund	NOUN
ftr-482	148	32	for	for	ADP
ftr-482	148	33	its	its	PRON
ftr-482	148	34	business	business	NOUN
ftr-482	148	35	.	.	PUNCT
ftr-482	149	1	fp	fp	NOUN
ftr-482	149	2	deposited	deposit	VERB
ftr-482	149	3	funds	fund	NOUN
ftr-482	149	4	in	in	ADP
ftr-482	149	5	a	a	DET
ftr-482	149	6	demand	demand	NOUN
ftr-482	149	7	deposit	deposit	NOUN
ftr-482	149	8	with	with	ADP
ftr-482	149	9	bk	bk	PROPN
ftr-482	149	10	,	,	PUNCT
ftr-482	149	11	a	a	DET
ftr-482	149	12	publicly	publicly	ADV
ftr-482	149	13	-	-	PUNCT
ftr-482	149	14	held	hold	VERB
ftr-482	149	15	bank	bank	NOUN
ftr-482	149	16	in	in	ADP
ftr-482	149	17	a	a	DET
ftr-482	149	18	state	state	NOUN
ftr-482	149	19	that	that	PRON
ftr-482	149	20	had	have	VERB
ftr-482	149	21	a	a	DET
ftr-482	149	22	treaty	treaty	NOUN
ftr-482	149	23	with	with	ADP
ftr-482	149	24	the	the	DET
ftr-482	149	25	united	united	PROPN
ftr-482	149	26	states	states	PROPN
ftr-482	149	27	exempting	exempt	VERB
ftr-482	149	28	interest	interest	NOUN
ftr-482	149	29	from	from	ADP
ftr-482	149	30	source	source	NOUN
ftr-482	149	31	-	-	PUNCT
ftr-482	149	32	state	state	NOUN
ftr-482	149	33	taxation	taxation	NOUN
ftr-482	149	34	.	.	PUNCT
ftr-482	150	1	bk	bk	INTJ
ftr-482	150	2	thereafter	thereafter	ADV
ftr-482	150	3	loaned	loan	VERB
ftr-482	150	4	most	most	ADJ
ftr-482	150	5	of	of	ADP
ftr-482	150	6	the	the	DET
ftr-482	150	7	deposited	deposit	VERB
ftr-482	150	8	money	money	NOUN
ftr-482	150	9	to	to	PART
ftr-482	150	10	ds	ds	VERB
ftr-482	150	11	for	for	ADP
ftr-482	150	12	use	use	NOUN
ftr-482	150	13	in	in	ADP
ftr-482	150	14	its	its	PRON
ftr-482	150	15	business	business	NOUN
ftr-482	150	16	.	.	PUNCT
ftr-482	151	1	the	the	DET
ftr-482	151	2	difference	difference	NOUN
ftr-482	151	3	between	between	ADP
ftr-482	151	4	the	the	DET
ftr-482	151	5	interest	interest	NOUN
ftr-482	151	6	paid	pay	VERB
ftr-482	151	7	by	by	ADP
ftr-482	151	8	bk	bk	NOUN
ftr-482	151	9	to	to	ADP
ftr-482	151	10	fp	fp	NOUN
ftr-482	151	11	on	on	ADP
ftr-482	151	12	the	the	DET
ftr-482	151	13	demand	demand	NOUN
ftr-482	151	14	deposit	deposit	NOUN
ftr-482	151	15	and	and	CCONJ
ftr-482	151	16	interest	interest	NOUN
ftr-482	151	17	charged	charge	VERB
ftr-482	151	18	by	by	ADP
ftr-482	151	19	bk	bk	NOUN
ftr-482	151	20	on	on	ADP
ftr-482	151	21	the	the	DET
ftr-482	151	22	loan	loan	NOUN
ftr-482	151	23	to	to	ADP
ftr-482	151	24	ds	ds	PROPN
ftr-482	151	25	was	be	AUX
ftr-482	151	26	less	less	ADJ
ftr-482	151	27	than	than	ADP
ftr-482	151	28	1	1	NUM
ftr-482	151	29	%	%	NOUN
ftr-482	151	30	.	.	PUNCT
ftr-482	152	1	absent	absent	ADJ
ftr-482	152	2	the	the	DET
ftr-482	152	3	deposit	deposit	NOUN
ftr-482	152	4	by	by	ADP
ftr-482	152	5	fp	fp	NOUN
ftr-482	152	6	,	,	PUNCT
ftr-482	152	7	bk	bk	PROPN
ftr-482	152	8	would	would	AUX
ftr-482	152	9	have	have	AUX
ftr-482	152	10	charged	charge	VERB
ftr-482	152	11	a	a	DET
ftr-482	152	12	higher	high	ADJ
ftr-482	152	13	interest	interest	NOUN
ftr-482	152	14	rate	rate	NOUN
ftr-482	152	15	.	.	PUNCT
ftr-482	153	1	the	the	DET
ftr-482	153	2	ruling	rule	VERB
ftr-482	153	3	states	state	VERB
ftr-482	153	4	that	that	SCONJ
ftr-482	153	5	the	the	DET
ftr-482	153	6	treaty	treaty	NOUN
ftr-482	153	7	exemption	exemption	NOUN
ftr-482	153	8	could	could	AUX
ftr-482	153	9	apply	apply	VERB
ftr-482	153	10	only	only	ADV
ftr-482	153	11	if	if	SCONJ
ftr-482	153	12	the	the	DET
ftr-482	153	13	deposit	deposit	NOUN
ftr-482	153	14	and	and	CCONJ
ftr-482	153	15	loan	loan	NOUN
ftr-482	153	16	were	be	AUX
ftr-482	153	17	"	"	PUNCT
ftr-482	153	18	independent	independent	ADJ
ftr-482	153	19	transactions	transaction	NOUN
ftr-482	153	20	such	such	ADJ
ftr-482	153	21	that	that	SCONJ
ftr-482	153	22	the	the	DET
ftr-482	153	23	loan	loan	NOUN
ftr-482	153	24	from	from	ADP
ftr-482	153	25	bk	bk	PRON
ftr-482	153	26	would	would	AUX
ftr-482	153	27	be	be	AUX
ftr-482	153	28	made	make	VERB
ftr-482	153	29	or	or	CCONJ
ftr-482	153	30	maintained	maintain	VERB
ftr-482	153	31	on	on	ADP
ftr-482	153	32	the	the	DET
ftr-482	153	33	same	same	ADJ
ftr-482	153	34	terms	term	NOUN
ftr-482	153	35	irrespective	irrespective	ADV
ftr-482	153	36	of	of	ADP
ftr-482	153	37	the	the	DET
ftr-482	153	38	deposit	deposit	NOUN
ftr-482	153	39	.	.	PUNCT
ftr-482	153	40	"	"	PUNCT
ftr-482	154	1	5	5	NUM
ftr-482	154	2	because	because	SCONJ
ftr-482	154	3	bk	bk	NOUN
ftr-482	154	4	would	would	AUX
ftr-482	154	5	have	have	AUX
ftr-482	154	6	charged	charge	VERB
ftr-482	154	7	more	more	ADJ
ftr-482	154	8	interest	interest	NOUN
ftr-482	154	9	to	to	PART
ftr-482	154	10	ds	ds	VERB
ftr-482	154	11	in	in	ADP
ftr-482	154	12	the	the	DET
ftr-482	154	13	absence	absence	NOUN
ftr-482	154	14	of	of	ADP
ftr-482	154	15	the	the	DET
ftr-482	154	16	deposit	deposit	NOUN
ftr-482	154	17	by	by	ADP
ftr-482	154	18	fp	fp	NOUN
ftr-482	154	19	,	,	PUNCT
ftr-482	154	20	the	the	DET
ftr-482	154	21	irs	irs	PROPN
ftr-482	154	22	found	find	VERB
ftr-482	154	23	this	this	DET
ftr-482	154	24	independence	independence	NOUN
ftr-482	154	25	lacking	lack	VERB
ftr-482	154	26	and	and	CCONJ
ftr-482	154	27	denied	deny	VERB
ftr-482	154	28	bk	bk	VERB
ftr-482	154	29	the	the	DET
ftr-482	154	30	benefits	benefit	NOUN
ftr-482	154	31	of	of	ADP
ftr-482	154	32	the	the	DET
ftr-482	154	33	treaty	treaty	NOUN
ftr-482	154	34	.	.	PUNCT
ftr-482	155	1	in	in	ADP
ftr-482	155	2	such	such	ADJ
ftr-482	155	3	deposit	deposit	NOUN
ftr-482	155	4	/	/	SYM
ftr-482	155	5	loan	loan	NOUN
ftr-482	155	6	situations	situation	NOUN
ftr-482	155	7	,	,	PUNCT
ftr-482	155	8	any	any	DET
ftr-482	155	9	contractual	contractual	ADJ
ftr-482	155	10	or	or	CCONJ
ftr-482	155	11	statutory	statutory	ADJ
ftr-482	155	12	right	right	NOUN
ftr-482	155	13	of	of	ADP
ftr-482	155	14	bk	bk	NOUN
ftr-482	155	15	to	to	ADP
ftr-482	155	16	an	an	DET
ftr-482	155	17	offset	offset	NOUN
ftr-482	155	18	against	against	ADP
ftr-482	155	19	the	the	DET
ftr-482	155	20	deposit	deposit	NOUN
ftr-482	155	21	in	in	ADP
ftr-482	155	22	the	the	DET
ftr-482	155	23	event	event	NOUN
ftr-482	155	24	of	of	ADP
ftr-482	155	25	a	a	DET
ftr-482	155	26	default	default	NOUN
ftr-482	155	27	by	by	ADP
ftr-482	155	28	the	the	DET
ftr-482	155	29	borrower	borrower	NOUN
ftr-482	155	30	is	be	AUX
ftr-482	155	31	presumptive	presumptive	ADJ
ftr-482	155	32	evidence	evidence	NOUN
ftr-482	155	33	that	that	SCONJ
ftr-482	155	34	bk	bk	PRON
ftr-482	155	35	would	would	AUX
ftr-482	155	36	not	not	PART
ftr-482	155	37	have	have	AUX
ftr-482	155	38	maintained	maintain	VERB
ftr-482	155	39	the	the	DET
ftr-482	155	40	loan	loan	NOUN
ftr-482	155	41	on	on	ADP
ftr-482	155	42	the	the	DET
ftr-482	155	43	same	same	ADJ
ftr-482	155	44	terms	term	NOUN
ftr-482	155	45	without	without	ADP
ftr-482	155	46	the	the	DET
ftr-482	155	47	deposit	deposit	NOUN
ftr-482	155	48	.	.	PUNCT
ftr-482	156	1	b.	b.	PROPN
ftr-482	157	1	do	do	AUX
ftr-482	157	2	the	the	DET
ftr-482	157	3	multiparty	multiparty	NOUN
ftr-482	157	4	financing	financing	NOUN
ftr-482	157	5	regulations	regulation	NOUN
ftr-482	157	6	override	override	VERB
ftr-482	157	7	treaties	treaty	NOUN
ftr-482	157	8	?	?	PUNCT
ftr-482	158	1	in	in	ADP
ftr-482	158	2	the	the	DET
ftr-482	158	3	preamble	preamble	NOUN
ftr-482	158	4	to	to	ADP
ftr-482	158	5	the	the	DET
ftr-482	158	6	proposed	propose	VERB
ftr-482	158	7	regulations	regulation	NOUN
ftr-482	158	8	,	,	PUNCT
ftr-482	158	9	the	the	DET
ftr-482	158	10	treasury	treasury	NOUN
ftr-482	158	11	explains	explain	VERB
ftr-482	158	12	its	its	PRON
ftr-482	158	13	view	view	NOUN
ftr-482	158	14	of	of	ADP
ftr-482	158	15	the	the	DET
ftr-482	158	16	relationship	relationship	NOUN
ftr-482	158	17	of	of	ADP
ftr-482	158	18	the	the	DET
ftr-482	158	19	regulations	regulation	NOUN
ftr-482	158	20	to	to	ADP
ftr-482	158	21	u.s	u.s	PROPN
ftr-482	158	22	.	.	PROPN
ftr-482	158	23	treaty	treaty	NOUN
ftr-482	158	24	commitments	commitment	NOUN
ftr-482	158	25	:	:	PUNCT
ftr-482	158	26	these	these	DET
ftr-482	158	27	regulations	regulation	NOUN
ftr-482	158	28	are	be	AUX
ftr-482	158	29	intended	intend	VERB
ftr-482	158	30	to	to	PART
ftr-482	158	31	provide	provide	VERB
ftr-482	158	32	anti	anti	ADJ
ftr-482	158	33	-	-	ADJ
ftr-482	158	34	abuse	abuse	ADJ
ftr-482	158	35	rules	rule	NOUN
ftr-482	158	36	that	that	PRON
ftr-482	158	37	supplement	supplement	VERB
ftr-482	158	38	,	,	PUNCT
ftr-482	158	39	but	but	CCONJ
ftr-482	158	40	do	do	AUX
ftr-482	158	41	not	not	PART
ftr-482	158	42	conflict	conflict	VERB
ftr-482	158	43	with	with	ADP
ftr-482	158	44	,	,	PUNCT
ftr-482	158	45	the	the	DET
ftr-482	158	46	limitation	limitation	NOUN
ftr-482	158	47	on	on	ADP
ftr-482	158	48	23	23	NUM
ftr-482	158	49	.	.	PUNCT
ftr-482	158	50	1994	1994	NUM
ftr-482	159	1	oecd	oecd	PROPN
ftr-482	159	2	model	model	PROPN
ftr-482	159	3	,	,	PUNCT
ftr-482	159	4	supra	supra	PROPN
ftr-482	159	5	note	note	NOUN
ftr-482	159	6	12	12	NUM
ftr-482	159	7	,	,	PUNCT
ftr-482	159	8	commentary	commentary	NOUN
ftr-482	159	9	on	on	ADP
ftr-482	159	10	art	art	NOUN
ftr-482	159	11	.	.	PUNCT
ftr-482	160	1	1	1	NUM
ftr-482	160	2	,	,	PUNCT
ftr-482	160	3	para	para	NOUN
ftr-482	160	4	.	.	PUNCT
ftr-482	161	1	23	23	NUM
ftr-482	161	2	.	.	PUNCT
ftr-482	162	1	the	the	DET
ftr-482	162	2	united	united	PROPN
ftr-482	162	3	states	states	PROPN
ftr-482	162	4	is	be	AUX
ftr-482	162	5	a	a	DET
ftr-482	162	6	member	member	NOUN
ftr-482	162	7	of	of	ADP
ftr-482	162	8	the	the	DET
ftr-482	162	9	organization	organization	NOUN
ftr-482	162	10	for	for	ADP
ftr-482	162	11	economic	economic	ADJ
ftr-482	162	12	cooperation	cooperation	NOUN
ftr-482	162	13	and	and	CCONJ
ftr-482	162	14	development	development	NOUN
ftr-482	162	15	(	(	PUNCT
ftr-482	162	16	oecd	oecd	PROPN
ftr-482	162	17	)	)	PUNCT
ftr-482	162	18	.	.	PUNCT
ftr-482	163	1	24	24	NUM
ftr-482	163	2	.	.	PUNCT
ftr-482	163	3	1987	1987	NUM
ftr-482	163	4	-	-	SYM
ftr-482	163	5	2	2	NUM
ftr-482	163	6	c.b	c.b	PROPN
ftr-482	163	7	.	.	PROPN
ftr-482	163	8	195	195	NUM
ftr-482	163	9	,	,	PUNCT
ftr-482	163	10	obsoleted	obsolete	VERB
ftr-482	163	11	by	by	ADP
ftr-482	163	12	rev	rev	PROPN
ftr-482	163	13	.	.	PROPN
ftr-482	163	14	rul	rul	PROPN
ftr-482	163	15	.	.	PUNCT
ftr-482	164	1	95	95	NUM
ftr-482	164	2	-	-	SYM
ftr-482	164	3	56	56	NUM
ftr-482	164	4	,	,	PUNCT
ftr-482	164	5	1995	1995	NUM
ftr-482	164	6	-	-	SYM
ftr-482	164	7	36	36	NUM
ftr-482	164	8	i.r.b	i.r.b	NOUN
ftr-482	164	9	.	.	PROPN
ftr-482	165	1	20	20	NUM
ftr-482	165	2	(	(	PUNCT
ftr-482	165	3	sept	sept	PROPN
ftr-482	165	4	.	.	PROPN
ftr-482	165	5	5	5	NUM
ftr-482	165	6	)	)	PUNCT
ftr-482	165	7	.	.	PUNCT
ftr-482	166	1	25	25	NUM
ftr-482	166	2	.	.	PUNCT
ftr-482	167	1	i	i	PRON
ftr-482	167	2	d.	d.	PROPN
ftr-482	167	3	at	at	ADP
ftr-482	167	4	196	196	NUM
ftr-482	167	5	.	.	PUNCT
ftr-482	167	6	19951	19951	NUM
ftr-482	168	1	florida	florida	PROPN
ftr-482	168	2	tax	tax	PROPN
ftr-482	168	3	review	review	NOUN
ftr-482	168	4	benefits	benefit	VERB
ftr-482	168	5	articles	article	NOUN
ftr-482	168	6	in	in	ADP
ftr-482	168	7	u.s	u.s	PROPN
ftr-482	168	8	.	.	PROPN
ftr-482	168	9	income	income	NOUN
ftr-482	168	10	tax	tax	NOUN
ftr-482	168	11	treaties	treaty	NOUN
ftr-482	168	12	....	....	PUNCT
ftr-482	169	1	it	it	PRON
ftr-482	169	2	has	have	AUX
ftr-482	169	3	been	be	AUX
ftr-482	169	4	recognized	recognize	VERB
ftr-482	169	5	that	that	SCONJ
ftr-482	169	6	contracting	contracting	NOUN
ftr-482	169	7	states	state	NOUN
ftr-482	169	8	may	may	AUX
ftr-482	169	9	supplement	supplement	VERB
ftr-482	169	10	these	these	DET
ftr-482	169	11	rules	rule	NOUN
ftr-482	169	12	by	by	ADP
ftr-482	169	13	transactionally	transactionally	ADV
ftr-482	169	14	-	-	PUNCT
ftr-482	169	15	based	base	VERB
ftr-482	169	16	domestic	domestic	ADJ
ftr-482	169	17	anti	anti	ADJ
ftr-482	169	18	-	-	ADJ
ftr-482	169	19	abuse	abuse	ADJ
ftr-482	169	20	rules	rule	NOUN
ftr-482	169	21	,	,	PUNCT
ftr-482	169	22	including	include	VERB
ftr-482	169	23	rules	rule	NOUN
ftr-482	169	24	under	under	ADP
ftr-482	169	25	which	which	PRON
ftr-482	169	26	a	a	DET
ftr-482	169	27	particular	particular	ADJ
ftr-482	169	28	transaction	transaction	NOUN
ftr-482	169	29	may	may	AUX
ftr-482	169	30	be	be	AUX
ftr-482	169	31	recast	recast	VERB
ftr-482	169	32	,	,	PUNCT
ftr-482	169	33	in	in	ADP
ftr-482	169	34	accordance	accordance	NOUN
ftr-482	169	35	with	with	ADP
ftr-482	169	36	the	the	DET
ftr-482	169	37	substance	substance	NOUN
ftr-482	169	38	of	of	ADP
ftr-482	169	39	the	the	DET
ftr-482	169	40	transaction	transaction	NOUN
ftr-482	169	41	.	.	PUNCT
ftr-482	170	1	these	these	DET
ftr-482	170	2	regulations	regulation	NOUN
ftr-482	170	3	,	,	PUNCT
ftr-482	170	4	which	which	PRON
ftr-482	170	5	reflect	reflect	VERB
ftr-482	170	6	common	common	ADJ
ftr-482	170	7	law	law	NOUN
ftr-482	170	8	substance	substance	NOUN
ftr-482	170	9	over	over	ADP
ftr-482	170	10	form	form	NOUN
ftr-482	170	11	principles	principle	NOUN
ftr-482	170	12	as	as	SCONJ
ftr-482	170	13	applied	apply	VERB
ftr-482	170	14	to	to	PART
ftr-482	170	15	conduit	conduit	VERB
ftr-482	170	16	financing	financing	NOUN
ftr-482	170	17	arrangements	arrangement	NOUN
ftr-482	170	18	,	,	PUNCT
ftr-482	170	19	complement	complement	VERB
ftr-482	170	20	the	the	DET
ftr-482	170	21	limitation	limitation	NOUN
ftr-482	170	22	on	on	ADP
ftr-482	170	23	benefits	benefit	NOUN
ftr-482	170	24	provisions	provision	NOUN
ftr-482	170	25	of	of	ADP
ftr-482	170	26	income	income	NOUN
ftr-482	170	27	tax	tax	NOUN
ftr-482	170	28	treaties	treaty	NOUN
ftr-482	170	29	and	and	CCONJ
ftr-482	170	30	are	be	AUX
ftr-482	170	31	not	not	PART
ftr-482	170	32	precluded	preclude	VERB
ftr-482	170	33	by	by	ADP
ftr-482	170	34	the	the	DET
ftr-482	170	35	inclusion	inclusion	NOUN
ftr-482	170	36	of	of	ADP
ftr-482	170	37	such	such	ADJ
ftr-482	170	38	provisions	provision	NOUN
ftr-482	170	39	...	...	PUNCT
ftr-482	170	40	26	26	NUM
ftr-482	170	41	from	from	ADP
ftr-482	170	42	this	this	DET
ftr-482	170	43	statement	statement	NOUN
ftr-482	170	44	,	,	PUNCT
ftr-482	170	45	it	it	PRON
ftr-482	170	46	seems	seem	VERB
ftr-482	170	47	clear	clear	ADJ
ftr-482	170	48	that	that	SCONJ
ftr-482	170	49	the	the	DET
ftr-482	170	50	treasury	treasury	NOUN
ftr-482	170	51	does	do	AUX
ftr-482	170	52	not	not	PART
ftr-482	170	53	view	view	VERB
ftr-482	170	54	the	the	DET
ftr-482	170	55	regulations	regulation	NOUN
ftr-482	170	56	as	as	ADP
ftr-482	170	57	a	a	DET
ftr-482	170	58	treaty	treaty	NOUN
ftr-482	170	59	override	override	NOUN
ftr-482	170	60	but	but	CCONJ
ftr-482	170	61	merely	merely	ADV
ftr-482	170	62	as	as	ADP
ftr-482	170	63	treaty	treaty	NOUN
ftr-482	170	64	supplementation	supplementation	NOUN
ftr-482	170	65	.	.	PUNCT
ftr-482	171	1	but	but	CCONJ
ftr-482	171	2	,	,	PUNCT
ftr-482	171	3	is	be	AUX
ftr-482	171	4	that	that	DET
ftr-482	171	5	claim	claim	NOUN
ftr-482	171	6	credible	credible	ADJ
ftr-482	171	7	?	?	PUNCT
ftr-482	172	1	1	1	X
ftr-482	172	2	.	.	X
ftr-482	172	3	regulations	regulation	NOUN
ftr-482	172	4	not	not	PART
ftr-482	172	5	intended	intend	VERB
ftr-482	172	6	as	as	SCONJ
ftr-482	172	7	override	override	NOUN
ftr-482	172	8	-	-	PUNCT
ftr-482	172	9	suppose	suppose	VERB
ftr-482	172	10	we	we	PRON
ftr-482	172	11	take	take	VERB
ftr-482	172	12	the	the	DET
ftr-482	172	13	treasury	treasury	NOUN
ftr-482	172	14	at	at	ADP
ftr-482	172	15	its	its	PRON
ftr-482	172	16	word	word	NOUN
ftr-482	172	17	that	that	SCONJ
ftr-482	172	18	the	the	DET
ftr-482	172	19	regulations	regulation	NOUN
ftr-482	172	20	are	be	AUX
ftr-482	172	21	not	not	PART
ftr-482	172	22	intended	intend	VERB
ftr-482	172	23	to	to	PART
ftr-482	172	24	override	override	VERB
ftr-482	172	25	treaties	treaty	NOUN
ftr-482	172	26	.	.	PUNCT
ftr-482	173	1	indeed	indeed	ADV
ftr-482	173	2	,	,	PUNCT
ftr-482	173	3	there	there	PRON
ftr-482	173	4	is	be	VERB
ftr-482	173	5	much	much	ADJ
ftr-482	173	6	to	to	PART
ftr-482	173	7	support	support	VERB
ftr-482	173	8	this	this	DET
ftr-482	173	9	conclusion	conclusion	NOUN
ftr-482	173	10	.	.	PUNCT
ftr-482	174	1	it	it	PRON
ftr-482	174	2	is	be	AUX
ftr-482	174	3	unquestioned	unquestioned	ADJ
ftr-482	174	4	doctrine	doctrine	NOUN
ftr-482	174	5	that	that	SCONJ
ftr-482	174	6	wherever	wherever	SCONJ
ftr-482	174	7	possible	possible	ADJ
ftr-482	174	8	,	,	PUNCT
ftr-482	174	9	"	"	PUNCT
ftr-482	174	10	a	a	DET
ftr-482	174	11	united	united	PROPN
ftr-482	174	12	states	states	PROPN
ftr-482	174	13	statute	statute	NOUN
ftr-482	174	14	is	be	AUX
ftr-482	174	15	to	to	PART
ftr-482	174	16	be	be	AUX
ftr-482	174	17	construed	construe	VERB
ftr-482	174	18	so	so	ADV
ftr-482	174	19	as	as	SCONJ
ftr-482	174	20	not	not	PART
ftr-482	174	21	to	to	PART
ftr-482	174	22	conflict	conflict	VERB
ftr-482	174	23	with	with	ADP
ftr-482	174	24	...	...	PUNCT
ftr-482	174	25	an	an	DET
ftr-482	174	26	international	international	ADJ
ftr-482	174	27	agreement	agreement	NOUN
ftr-482	174	28	of	of	ADP
ftr-482	174	29	the	the	DET
ftr-482	174	30	united	united	PROPN
ftr-482	174	31	states.27	states.27	PROPN
ftr-482	174	32	moreover	moreover	ADV
ftr-482	174	33	,	,	PUNCT
ftr-482	174	34	congress	congress	PROPN
ftr-482	174	35	stated	state	VERB
ftr-482	174	36	no	no	DET
ftr-482	174	37	intention	intention	NOUN
ftr-482	174	38	that	that	SCONJ
ftr-482	174	39	the	the	DET
ftr-482	174	40	regulations	regulation	NOUN
ftr-482	174	41	under	under	ADP
ftr-482	174	42	section	section	NOUN
ftr-482	174	43	7701	7701	NUM
ftr-482	174	44	(	(	PUNCT
ftr-482	174	45	)	)	PUNCT
ftr-482	174	46	override	override	VERB
ftr-482	174	47	conflicting	conflict	VERB
ftr-482	174	48	treaties.28	treaties.28	NOUN
ftr-482	174	49	if	if	SCONJ
ftr-482	174	50	no	no	DET
ftr-482	174	51	treaty	treaty	NOUN
ftr-482	174	52	override	override	NOUN
ftr-482	174	53	is	be	AUX
ftr-482	174	54	intended	intend	VERB
ftr-482	174	55	,	,	PUNCT
ftr-482	174	56	the	the	DET
ftr-482	174	57	regulations	regulation	NOUN
ftr-482	174	58	must	must	AUX
ftr-482	174	59	be	be	AUX
ftr-482	174	60	interpreted	interpret	VERB
ftr-482	174	61	in	in	ADP
ftr-482	174	62	a	a	DET
ftr-482	174	63	manner	manner	NOUN
ftr-482	174	64	that	that	PRON
ftr-482	174	65	does	do	AUX
ftr-482	174	66	not	not	PART
ftr-482	174	67	nullify	nullify	VERB
ftr-482	174	68	any	any	DET
ftr-482	174	69	treaty	treaty	NOUN
ftr-482	174	70	provision.29	provision.29	NOUN
ftr-482	174	71	perhaps	perhaps	ADV
ftr-482	174	72	this	this	PRON
ftr-482	174	73	can	can	AUX
ftr-482	174	74	be	be	AUX
ftr-482	174	75	done	do	VERB
ftr-482	174	76	with	with	ADP
ftr-482	174	77	little	little	ADJ
ftr-482	174	78	problem	problem	NOUN
ftr-482	174	79	where	where	SCONJ
ftr-482	174	80	a	a	DET
ftr-482	174	81	potentially	potentially	ADV
ftr-482	174	82	applicable	applicable	ADJ
ftr-482	174	83	treaty	treaty	NOUN
ftr-482	174	84	does	do	AUX
ftr-482	174	85	not	not	PART
ftr-482	174	86	contain	contain	VERB
ftr-482	174	87	a	a	DET
ftr-482	174	88	provision	provision	NOUN
ftr-482	174	89	dealing	deal	VERB
ftr-482	174	90	with	with	ADP
ftr-482	174	91	conduit	conduit	NOUN
ftr-482	174	92	entities	entity	NOUN
ftr-482	174	93	.	.	PUNCT
ftr-482	175	1	the	the	DET
ftr-482	175	2	international	international	ADJ
ftr-482	175	3	community	community	NOUN
ftr-482	175	4	seemingly	seemingly	ADV
ftr-482	175	5	agrees	agree	VERB
ftr-482	175	6	,	,	PUNCT
ftr-482	175	7	as	as	SCONJ
ftr-482	175	8	the	the	DET
ftr-482	175	9	oecd	oecd	PROPN
ftr-482	175	10	commentary	commentary	NOUN
ftr-482	175	11	suggests	suggest	VERB
ftr-482	175	12	,	,	PUNCT
ftr-482	175	13	that	that	SCONJ
ftr-482	175	14	the	the	DET
ftr-482	175	15	united	united	PROPN
ftr-482	175	16	states	states	PROPN
ftr-482	175	17	has	have	VERB
ftr-482	175	18	the	the	DET
ftr-482	175	19	right	right	NOUN
ftr-482	175	20	to	to	PART
ftr-482	175	21	apply	apply	VERB
ftr-482	175	22	domestic	domestic	ADJ
ftr-482	175	23	substance	substance	NOUN
ftr-482	175	24	-	-	PUNCT
ftr-482	175	25	over	over	ADP
ftr-482	175	26	-	-	PUNCT
ftr-482	175	27	form	form	NOUN
ftr-482	175	28	principles	principle	NOUN
ftr-482	175	29	to	to	PART
ftr-482	175	30	deny	deny	VERB
ftr-482	175	31	treaty	treaty	NOUN
ftr-482	175	32	benefits	benefit	NOUN
ftr-482	175	33	where	where	SCONJ
ftr-482	175	34	the	the	DET
ftr-482	175	35	treaty	treaty	NOUN
ftr-482	175	36	is	be	AUX
ftr-482	175	37	silent	silent	ADJ
ftr-482	175	38	on	on	ADP
ftr-482	175	39	the	the	DET
ftr-482	175	40	issue	issue	NOUN
ftr-482	175	41	.	.	PUNCT
ftr-482	176	1	for	for	ADP
ftr-482	176	2	example	example	NOUN
ftr-482	176	3	,	,	PUNCT
ftr-482	176	4	the	the	DET
ftr-482	176	5	application	application	NOUN
ftr-482	176	6	of	of	ADP
ftr-482	176	7	the	the	DET
ftr-482	176	8	regulations	regulation	NOUN
ftr-482	176	9	to	to	PART
ftr-482	176	10	deny	deny	VERB
ftr-482	176	11	the	the	DET
ftr-482	176	12	benefits	benefit	NOUN
ftr-482	176	13	of	of	ADP
ftr-482	176	14	the	the	DET
ftr-482	176	15	u.s.-switzerland	u.s.-switzerland	NOUN
ftr-482	176	16	treaty	treaty	NOUN
ftr-482	176	17	may	may	AUX
ftr-482	176	18	not	not	PART
ftr-482	176	19	be	be	AUX
ftr-482	176	20	a	a	DET
ftr-482	176	21	problem.30	problem.30	NOUN
ftr-482	176	22	26	26	NUM
ftr-482	176	23	.	.	PUNCT
ftr-482	177	1	59	59	NUM
ftr-482	177	2	fed	fed	PROPN
ftr-482	177	3	.	.	PUNCT
ftr-482	178	1	reg	reg	PROPN
ftr-482	178	2	.	.	PUNCT
ftr-482	179	1	52110	52110	NUM
ftr-482	179	2	,	,	PUNCT
ftr-482	179	3	52112	52112	NUM
ftr-482	179	4	-	-	SYM
ftr-482	179	5	13	13	NUM
ftr-482	179	6	(	(	PUNCT
ftr-482	179	7	1994	1994	NUM
ftr-482	179	8	)	)	PUNCT
ftr-482	179	9	(	(	PUNCT
ftr-482	179	10	to	to	PART
ftr-482	179	11	be	be	AUX
ftr-482	179	12	codified	codify	VERB
ftr-482	179	13	at	at	ADP
ftr-482	179	14	26	26	NUM
ftr-482	179	15	c.f.r	c.f.r	NOUN
ftr-482	179	16	.	.	PUNCT
ftr-482	180	1	pt	pt	PROPN
ftr-482	180	2	.	.	PROPN
ftr-482	180	3	1	1	NUM
ftr-482	180	4	)	)	PUNCT
ftr-482	180	5	(	(	PUNCT
ftr-482	180	6	proposed	propose	VERB
ftr-482	180	7	oct	oct	PROPN
ftr-482	180	8	.	.	PROPN
ftr-482	180	9	14	14	NUM
ftr-482	180	10	,	,	PUNCT
ftr-482	180	11	1994	1994	NUM
ftr-482	180	12	)	)	PUNCT
ftr-482	180	13	.	.	PUNCT
ftr-482	181	1	27	27	NUM
ftr-482	181	2	.	.	X
ftr-482	181	3	restatement	restatement	NOUN
ftr-482	181	4	(	(	PUNCT
ftr-482	181	5	third	third	ADJ
ftr-482	181	6	)	)	PUNCT
ftr-482	181	7	of	of	ADP
ftr-482	181	8	foreign	foreign	ADJ
ftr-482	181	9	relations	relation	NOUN
ftr-482	181	10	law	law	NOUN
ftr-482	181	11	of	of	ADP
ftr-482	181	12	the	the	DET
ftr-482	181	13	united	united	PROPN
ftr-482	181	14	states	states	PROPN
ftr-482	181	15	§	§	PROPN
ftr-482	181	16	114	114	NUM
ftr-482	181	17	&	&	CCONJ
ftr-482	181	18	note	note	VERB
ftr-482	181	19	2	2	NUM
ftr-482	181	20	(	(	PUNCT
ftr-482	181	21	1986	1986	NUM
ftr-482	181	22	)	)	PUNCT
ftr-482	181	23	(	(	PUNCT
ftr-482	181	24	citing	cite	VERB
ftr-482	181	25	cook	cook	PROPN
ftr-482	181	26	v.	v.	PROPN
ftr-482	181	27	united	united	PROPN
ftr-482	181	28	states	states	PROPN
ftr-482	181	29	,	,	PUNCT
ftr-482	181	30	288	288	NUM
ftr-482	181	31	u.s	u.s	PROPN
ftr-482	181	32	.	.	PROPN
ftr-482	181	33	102	102	NUM
ftr-482	181	34	(	(	PUNCT
ftr-482	181	35	1933	1933	NUM
ftr-482	181	36	)	)	PUNCT
ftr-482	181	37	)	)	PUNCT
ftr-482	182	1	[	[	X
ftr-482	182	2	hereinafter	hereinafter	NOUN
ftr-482	182	3	restatement	restatement	NOUN
ftr-482	182	4	]	]	PUNCT
ftr-482	182	5	.	.	PUNCT
ftr-482	183	1	28	28	NUM
ftr-482	183	2	.	.	PUNCT
ftr-482	184	1	see	see	VERB
ftr-482	184	2	trans	trans	PROPN
ftr-482	184	3	world	world	PROPN
ftr-482	184	4	airlines	airlines	PROPN
ftr-482	184	5	,	,	PUNCT
ftr-482	184	6	inc	inc	PROPN
ftr-482	184	7	.	.	PROPN
ftr-482	185	1	v.	v.	PROPN
ftr-482	185	2	franklin	franklin	PROPN
ftr-482	185	3	mint	mint	PROPN
ftr-482	185	4	corp	corp	PROPN
ftr-482	185	5	.	.	PROPN
ftr-482	185	6	,	,	PUNCT
ftr-482	185	7	466	466	NUM
ftr-482	185	8	u.s	u.s	PROPN
ftr-482	185	9	.	.	PROPN
ftr-482	185	10	243	243	NUM
ftr-482	185	11	,	,	PUNCT
ftr-482	185	12	252	252	NUM
ftr-482	185	13	(	(	PUNCT
ftr-482	185	14	1984	1984	NUM
ftr-482	185	15	)	)	PUNCT
ftr-482	185	16	.	.	PUNCT
ftr-482	186	1	29	29	NUM
ftr-482	186	2	.	.	PUNCT
ftr-482	187	1	cook	cook	VERB
ftr-482	187	2	v.	v.	PROPN
ftr-482	187	3	united	united	PROPN
ftr-482	187	4	states	states	PROPN
ftr-482	187	5	,	,	PUNCT
ftr-482	187	6	288	288	NUM
ftr-482	187	7	u.s	u.s	PROPN
ftr-482	187	8	.	.	PROPN
ftr-482	187	9	102	102	NUM
ftr-482	187	10	,	,	PUNCT
ftr-482	187	11	120	120	NUM
ftr-482	187	12	(	(	PUNCT
ftr-482	187	13	1933	1933	NUM
ftr-482	187	14	)	)	PUNCT
ftr-482	187	15	.	.	PUNCT
ftr-482	188	1	30	30	NUM
ftr-482	188	2	.	.	X
ftr-482	188	3	1994	1994	NUM
ftr-482	189	1	oecd	oecd	PROPN
ftr-482	189	2	model	model	PROPN
ftr-482	189	3	,	,	PUNCT
ftr-482	189	4	supra	supra	PROPN
ftr-482	189	5	note	note	NOUN
ftr-482	189	6	12	12	NUM
ftr-482	189	7	,	,	PUNCT
ftr-482	189	8	commentary	commentary	NOUN
ftr-482	189	9	on	on	ADP
ftr-482	189	10	art	art	NOUN
ftr-482	189	11	.	.	PUNCT
ftr-482	190	1	1	1	NUM
ftr-482	190	2	,	,	PUNCT
ftr-482	190	3	paras	paras	X
ftr-482	190	4	.	.	NOUN
ftr-482	190	5	25	25	NUM
ftr-482	190	6	-	-	SYM
ftr-482	190	7	26	26	NUM
ftr-482	190	8	.	.	PUNCT
ftr-482	191	1	however	however	ADV
ftr-482	191	2	,	,	PUNCT
ftr-482	191	3	some	some	PRON
ftr-482	191	4	argue	argue	VERB
ftr-482	191	5	that	that	SCONJ
ftr-482	191	6	even	even	ADV
ftr-482	191	7	in	in	ADP
ftr-482	191	8	this	this	DET
ftr-482	191	9	situation	situation	NOUN
ftr-482	191	10	,	,	PUNCT
ftr-482	191	11	the	the	DET
ftr-482	191	12	regulations	regulation	NOUN
ftr-482	191	13	go	go	VERB
ftr-482	191	14	beyond	beyond	ADP
ftr-482	191	15	the	the	DET
ftr-482	191	16	common	common	ADJ
ftr-482	191	17	law	law	NOUN
ftr-482	191	18	principles	principle	NOUN
ftr-482	191	19	contemplated	contemplate	VERB
ftr-482	191	20	by	by	ADP
ftr-482	191	21	the	the	DET
ftr-482	191	22	oecd	oecd	PROPN
ftr-482	191	23	commentary	commentary	NOUN
ftr-482	191	24	.	.	PUNCT
ftr-482	192	1	see	see	VERB
ftr-482	192	2	o'donnell	o'donnell	PROPN
ftr-482	192	3	,	,	PUNCT
ftr-482	192	4	et	et	PROPN
ftr-482	192	5	al	al	PROPN
ftr-482	192	6	.	.	PROPN
ftr-482	192	7	,	,	PUNCT
ftr-482	192	8	supra	supra	PROPN
ftr-482	192	9	note	note	PROPN
ftr-482	192	10	7	7	NUM
ftr-482	192	11	,	,	PUNCT
ftr-482	192	12	at	at	ADP
ftr-482	192	13	134	134	NUM
ftr-482	192	14	.	.	PUNCT
ftr-482	193	1	[	[	X
ftr-482	193	2	vol	vol	NOUN
ftr-482	193	3	2:9	2:9	NUM
ftr-482	193	4	treaty	treaty	NOUN
ftr-482	193	5	override	override	NOUN
ftr-482	193	6	by	by	ADP
ftr-482	193	7	administrative	administrative	ADJ
ftr-482	193	8	regulation	regulation	NOUN
ftr-482	193	9	there	there	PRON
ftr-482	193	10	may	may	AUX
ftr-482	193	11	also	also	ADV
ftr-482	193	12	be	be	AUX
ftr-482	193	13	no	no	DET
ftr-482	193	14	override	override	NOUN
ftr-482	193	15	problem	problem	NOUN
ftr-482	193	16	if	if	SCONJ
ftr-482	193	17	a	a	DET
ftr-482	193	18	treaty	treaty	NOUN
ftr-482	193	19	contains	contain	VERB
ftr-482	193	20	a	a	DET
ftr-482	193	21	limitation	limitation	NOUN
ftr-482	193	22	on	on	ADP
ftr-482	193	23	benefits	benefit	NOUN
ftr-482	193	24	provision	provision	NOUN
ftr-482	193	25	that	that	PRON
ftr-482	193	26	does	do	AUX
ftr-482	193	27	not	not	PART
ftr-482	193	28	specifically	specifically	ADV
ftr-482	193	29	address	address	VERB
ftr-482	193	30	multiparty	multiparty	ADJ
ftr-482	193	31	financing	financing	NOUN
ftr-482	193	32	issues	issue	NOUN
ftr-482	193	33	.	.	PUNCT
ftr-482	194	1	for	for	ADP
ftr-482	194	2	example	example	NOUN
ftr-482	194	3	,	,	PUNCT
ftr-482	194	4	under	under	ADP
ftr-482	194	5	the	the	DET
ftr-482	194	6	limitation	limitation	NOUN
ftr-482	194	7	on	on	ADP
ftr-482	194	8	benefits	benefit	NOUN
ftr-482	194	9	provision	provision	NOUN
ftr-482	194	10	of	of	ADP
ftr-482	194	11	the	the	DET
ftr-482	194	12	u.s.-australian	u.s.-australian	ADJ
ftr-482	194	13	treaty	treaty	NOUN
ftr-482	194	14	,	,	PUNCT
ftr-482	194	15	"	"	PUNCT
ftr-482	194	16	treaty	treaty	NOUN
ftr-482	194	17	benefits	benefit	NOUN
ftr-482	194	18	are	be	AUX
ftr-482	194	19	available	available	ADJ
ftr-482	194	20	to	to	ADP
ftr-482	194	21	an	an	DET
ftr-482	194	22	australian	australian	ADJ
ftr-482	194	23	corporation	corporation	NOUN
ftr-482	194	24	if	if	SCONJ
ftr-482	194	25	more	more	ADJ
ftr-482	194	26	than	than	ADP
ftr-482	194	27	75	75	NUM
ftr-482	194	28	%	%	NOUN
ftr-482	194	29	of	of	ADP
ftr-482	194	30	the	the	DET
ftr-482	194	31	beneficial	beneficial	ADJ
ftr-482	194	32	interests	interest	NOUN
ftr-482	194	33	in	in	ADP
ftr-482	194	34	the	the	DET
ftr-482	194	35	corporation	corporation	NOUN
ftr-482	194	36	are	be	AUX
ftr-482	194	37	owned	own	VERB
ftr-482	194	38	by	by	ADP
ftr-482	194	39	individuals	individual	NOUN
ftr-482	194	40	residing	reside	VERB
ftr-482	194	41	in	in	ADP
ftr-482	194	42	australia.3	australia.3	PROPN
ftr-482	194	43	suppose	suppose	VERB
ftr-482	194	44	b	b	X
ftr-482	194	45	,	,	PUNCT
ftr-482	194	46	an	an	DET
ftr-482	194	47	australian	australian	ADJ
ftr-482	194	48	corporation	corporation	NOUN
ftr-482	194	49	wholly	wholly	ADV
ftr-482	194	50	-	-	PUNCT
ftr-482	194	51	owned	own	VERB
ftr-482	194	52	by	by	ADP
ftr-482	194	53	individual	individual	ADJ
ftr-482	194	54	residents	resident	NOUN
ftr-482	194	55	of	of	ADP
ftr-482	194	56	australia	australia	PROPN
ftr-482	194	57	,	,	PUNCT
ftr-482	194	58	makes	make	VERB
ftr-482	194	59	a	a	DET
ftr-482	194	60	loan	loan	NOUN
ftr-482	194	61	to	to	ADP
ftr-482	194	62	c	c	PROPN
ftr-482	194	63	,	,	PUNCT
ftr-482	194	64	a	a	DET
ftr-482	194	65	u.s	u.s	PROPN
ftr-482	194	66	.	.	PROPN
ftr-482	194	67	borrower	borrower	NOUN
ftr-482	194	68	.	.	PUNCT
ftr-482	195	1	under	under	ADP
ftr-482	195	2	the	the	DET
ftr-482	195	3	treaty	treaty	NOUN
ftr-482	195	4	,	,	PUNCT
ftr-482	195	5	interest	interest	NOUN
ftr-482	195	6	paid	pay	VERB
ftr-482	195	7	by	by	ADP
ftr-482	195	8	c	c	PROPN
ftr-482	195	9	to	to	ADP
ftr-482	195	10	b	b	NOUN
ftr-482	195	11	may	may	AUX
ftr-482	195	12	be	be	AUX
ftr-482	195	13	eligible	eligible	ADJ
ftr-482	195	14	for	for	ADP
ftr-482	195	15	reduced	reduce	VERB
ftr-482	195	16	u.s	u.s	PROPN
ftr-482	195	17	.	.	PROPN
ftr-482	195	18	withholding	withholding	NOUN
ftr-482	195	19	,	,	PUNCT
ftr-482	195	20	even	even	ADV
ftr-482	195	21	if	if	SCONJ
ftr-482	195	22	much	much	ADJ
ftr-482	195	23	or	or	CCONJ
ftr-482	195	24	all	all	PRON
ftr-482	195	25	of	of	ADP
ftr-482	195	26	the	the	DET
ftr-482	195	27	interest	interest	NOUN
ftr-482	195	28	received	receive	VERB
ftr-482	195	29	by	by	ADP
ftr-482	195	30	the	the	DET
ftr-482	195	31	australian	australian	ADJ
ftr-482	195	32	corporation	corporation	NOUN
ftr-482	195	33	is	be	AUX
ftr-482	195	34	paid	pay	VERB
ftr-482	195	35	out	out	ADP
ftr-482	195	36	to	to	ADP
ftr-482	195	37	a	a	PRON
ftr-482	195	38	,	,	PUNCT
ftr-482	195	39	a	a	DET
ftr-482	195	40	nontreaty	nontreaty	NOUN
ftr-482	195	41	lender.3	lender.3	NOUN
ftr-482	195	42	that	that	PRON
ftr-482	195	43	is	be	AUX
ftr-482	195	44	,	,	PUNCT
ftr-482	195	45	the	the	DET
ftr-482	195	46	treaty	treaty	NOUN
ftr-482	195	47	contains	contain	VERB
ftr-482	195	48	no	no	DET
ftr-482	195	49	base	base	NOUN
ftr-482	195	50	erosion	erosion	NOUN
ftr-482	195	51	provision	provision	NOUN
ftr-482	195	52	that	that	PRON
ftr-482	195	53	denies	deny	VERB
ftr-482	195	54	treaty	treaty	NOUN
ftr-482	195	55	benefits	benefit	NOUN
ftr-482	195	56	if	if	SCONJ
ftr-482	195	57	the	the	DET
ftr-482	195	58	treaty	treaty	NOUN
ftr-482	195	59	resident	resident	NOUN
ftr-482	195	60	's	's	PART
ftr-482	195	61	income	income	NOUN
ftr-482	195	62	is	be	AUX
ftr-482	195	63	reduced	reduce	VERB
ftr-482	195	64	through	through	ADP
ftr-482	195	65	deductible	deductible	ADJ
ftr-482	195	66	payments	payment	NOUN
ftr-482	195	67	to	to	ADP
ftr-482	195	68	recipients	recipient	NOUN
ftr-482	195	69	outside	outside	ADP
ftr-482	195	70	the	the	DET
ftr-482	195	71	treaty	treaty	NOUN
ftr-482	195	72	country	country	NOUN
ftr-482	195	73	.	.	PUNCT
ftr-482	196	1	in	in	ADP
ftr-482	196	2	this	this	DET
ftr-482	196	3	situation	situation	NOUN
ftr-482	196	4	,	,	PUNCT
ftr-482	196	5	the	the	DET
ftr-482	196	6	regulations	regulation	NOUN
ftr-482	196	7	,	,	PUNCT
ftr-482	196	8	in	in	ADP
ftr-482	196	9	treating	treat	VERB
ftr-482	196	10	b	b	NOUN
ftr-482	196	11	as	as	ADP
ftr-482	196	12	a	a	DET
ftr-482	196	13	conduit	conduit	NOUN
ftr-482	196	14	ineligible	ineligible	ADJ
ftr-482	196	15	for	for	ADP
ftr-482	196	16	treaty	treaty	NOUN
ftr-482	196	17	benefits	benefit	NOUN
ftr-482	196	18	,	,	PUNCT
ftr-482	196	19	arguably	arguably	ADV
ftr-482	196	20	supplement	supplement	VERB
ftr-482	196	21	rather	rather	ADV
ftr-482	196	22	than	than	ADP
ftr-482	196	23	override	override	VERB
ftr-482	196	24	the	the	DET
ftr-482	196	25	treaty	treaty	NOUN
ftr-482	196	26	.	.	PUNCT
ftr-482	197	1	the	the	DET
ftr-482	197	2	situation	situation	NOUN
ftr-482	197	3	is	be	AUX
ftr-482	197	4	more	more	ADV
ftr-482	197	5	complicated	complicated	ADJ
ftr-482	197	6	under	under	ADP
ftr-482	197	7	a	a	DET
ftr-482	197	8	treaty	treaty	NOUN
ftr-482	197	9	with	with	ADP
ftr-482	197	10	a	a	DET
ftr-482	197	11	base	base	NOUN
ftr-482	197	12	erosion	erosion	NOUN
ftr-482	197	13	test	test	NOUN
ftr-482	197	14	.	.	PUNCT
ftr-482	198	1	for	for	ADP
ftr-482	198	2	example	example	NOUN
ftr-482	198	3	,	,	PUNCT
ftr-482	198	4	the	the	DET
ftr-482	198	5	u.s.-netherlands	u.s.-netherland	NOUN
ftr-482	198	6	treaty	treaty	NOUN
ftr-482	198	7	contains	contain	VERB
ftr-482	198	8	a	a	DET
ftr-482	198	9	very	very	ADV
ftr-482	198	10	elaborate	elaborate	ADJ
ftr-482	198	11	limitation	limitation	NOUN
ftr-482	198	12	on	on	ADP
ftr-482	198	13	benefit	benefit	NOUN
ftr-482	198	14	provision,34	provision,34	NOUN
ftr-482	198	15	under	under	ADP
ftr-482	198	16	which	which	PRON
ftr-482	198	17	a	a	DET
ftr-482	198	18	dutch	dutch	ADJ
ftr-482	198	19	corporation	corporation	NOUN
ftr-482	198	20	(	(	PUNCT
ftr-482	198	21	b	b	NOUN
ftr-482	198	22	)	)	PUNCT
ftr-482	198	23	that	that	PRON
ftr-482	198	24	satisfies	satisfy	VERB
ftr-482	198	25	an	an	DET
ftr-482	198	26	ownership	ownership	NOUN
ftr-482	198	27	test	test	NOUN
ftr-482	198	28	is	be	AUX
ftr-482	198	29	entitled	entitle	VERB
ftr-482	198	30	to	to	ADP
ftr-482	198	31	treaty	treaty	NOUN
ftr-482	198	32	benefits	benefit	NOUN
ftr-482	198	33	only	only	ADV
ftr-482	198	34	if	if	SCONJ
ftr-482	198	35	it	it	PRON
ftr-482	198	36	also	also	ADV
ftr-482	198	37	satisfies	satisfy	VERB
ftr-482	198	38	a	a	DET
ftr-482	198	39	base	base	NOUN
ftr-482	198	40	reduction	reduction	NOUN
ftr-482	198	41	test.35	test.35	NOUN
ftr-482	198	42	b	b	PROPN
ftr-482	198	43	meets	meet	VERB
ftr-482	198	44	the	the	DET
ftr-482	198	45	base	base	NOUN
ftr-482	198	46	erosion	erosion	NOUN
ftr-482	198	47	test	test	NOUN
ftr-482	198	48	if	if	SCONJ
ftr-482	198	49	less	less	ADJ
ftr-482	198	50	than	than	ADP
ftr-482	198	51	50	50	NUM
ftr-482	198	52	%	%	NOUN
ftr-482	198	53	of	of	ADP
ftr-482	198	54	its	its	PRON
ftr-482	198	55	income	income	NOUN
ftr-482	198	56	is	be	AUX
ftr-482	198	57	used	use	VERB
ftr-482	198	58	to	to	PART
ftr-482	198	59	make	make	VERB
ftr-482	198	60	deductible	deductible	ADJ
ftr-482	198	61	payments	payment	NOUN
ftr-482	198	62	'	'	PUNCT
ftr-482	198	63	in	in	ADP
ftr-482	198	64	the	the	DET
ftr-482	198	65	current	current	ADJ
ftr-482	198	66	taxable	taxable	ADJ
ftr-482	198	67	year	year	NOUN
ftr-482	198	68	to	to	ADP
ftr-482	198	69	persons	person	NOUN
ftr-482	198	70	other	other	ADJ
ftr-482	198	71	than	than	ADP
ftr-482	198	72	qualified	qualified	ADJ
ftr-482	198	73	persons	person	NOUN
ftr-482	198	74	(	(	PUNCT
ftr-482	198	75	e.g.	e.g.	ADV
ftr-482	198	76	,	,	PUNCT
ftr-482	198	77	nonresidents).3	nonresidents).3	PROPN
ftr-482	198	78	7	7	NUM
ftr-482	198	79	for	for	ADP
ftr-482	198	80	example	example	NOUN
ftr-482	198	81	,	,	PUNCT
ftr-482	198	82	suppose	suppose	VERB
ftr-482	198	83	that	that	SCONJ
ftr-482	198	84	a	a	X
ftr-482	198	85	,	,	PUNCT
ftr-482	198	86	a	a	DET
ftr-482	198	87	treaty	treaty	NOUN
ftr-482	198	88	nonresident	nonresident	NOUN
ftr-482	198	89	,	,	PUNCT
ftr-482	198	90	makes	make	VERB
ftr-482	198	91	an	an	DET
ftr-482	198	92	interest	interest	NOUN
ftr-482	198	93	-	-	PUNCT
ftr-482	198	94	free	free	ADJ
ftr-482	198	95	demand	demand	NOUN
ftr-482	198	96	loan	loan	NOUN
ftr-482	198	97	to	to	ADP
ftr-482	198	98	b	b	NUM
ftr-482	198	99	,	,	PUNCT
ftr-482	198	100	a	a	DET
ftr-482	198	101	dutch	dutch	ADJ
ftr-482	198	102	corporation	corporation	NOUN
ftr-482	198	103	wholly	wholly	ADV
ftr-482	198	104	owned	own	VERB
ftr-482	198	105	by	by	ADP
ftr-482	198	106	individual	individual	ADJ
ftr-482	198	107	residents	resident	NOUN
ftr-482	198	108	of	of	ADP
ftr-482	198	109	the	the	DET
ftr-482	198	110	netherlands	netherlands	PROPN
ftr-482	198	111	,	,	PUNCT
ftr-482	198	112	and	and	CCONJ
ftr-482	198	113	b	b	NOUN
ftr-482	198	114	makes	make	VERB
ftr-482	198	115	an	an	DET
ftr-482	198	116	interest	interest	NOUN
ftr-482	198	117	-	-	PUNCT
ftr-482	198	118	bearing	bear	VERB
ftr-482	198	119	loan	loan	NOUN
ftr-482	198	120	to	to	ADP
ftr-482	198	121	c	c	PROPN
ftr-482	198	122	,	,	PUNCT
ftr-482	198	123	a	a	DET
ftr-482	198	124	u.s	u.s	PROPN
ftr-482	198	125	.	.	PROPN
ftr-482	198	126	borrower	borrower	NOUN
ftr-482	198	127	.	.	PUNCT
ftr-482	199	1	since	since	SCONJ
ftr-482	199	2	none	none	NOUN
ftr-482	199	3	31	31	NUM
ftr-482	199	4	.	.	PUNCT
ftr-482	200	1	convention	convention	NOUN
ftr-482	200	2	between	between	ADP
ftr-482	200	3	the	the	DET
ftr-482	200	4	government	government	NOUN
ftr-482	200	5	of	of	ADP
ftr-482	200	6	the	the	DET
ftr-482	200	7	united	united	PROPN
ftr-482	200	8	states	states	PROPN
ftr-482	200	9	of	of	ADP
ftr-482	200	10	america	america	PROPN
ftr-482	200	11	and	and	CCONJ
ftr-482	200	12	the	the	DET
ftr-482	200	13	government	government	NOUN
ftr-482	200	14	of	of	ADP
ftr-482	200	15	australia	australia	PROPN
ftr-482	200	16	for	for	ADP
ftr-482	200	17	the	the	DET
ftr-482	200	18	avoidance	avoidance	NOUN
ftr-482	200	19	of	of	ADP
ftr-482	200	20	double	double	ADJ
ftr-482	200	21	taxation	taxation	NOUN
ftr-482	200	22	and	and	CCONJ
ftr-482	200	23	the	the	DET
ftr-482	200	24	prevention	prevention	NOUN
ftr-482	200	25	of	of	ADP
ftr-482	200	26	fiscal	fiscal	ADJ
ftr-482	200	27	evasion	evasion	NOUN
ftr-482	200	28	with	with	ADP
ftr-482	200	29	respect	respect	NOUN
ftr-482	200	30	to	to	ADP
ftr-482	200	31	taxes	taxis	NOUN
ftr-482	200	32	on	on	ADP
ftr-482	200	33	income	income	NOUN
ftr-482	200	34	,	,	PUNCT
ftr-482	200	35	aug	aug	PROPN
ftr-482	200	36	.	.	PROPN
ftr-482	200	37	6	6	NUM
ftr-482	200	38	,	,	PUNCT
ftr-482	200	39	1982	1982	NUM
ftr-482	200	40	,	,	PUNCT
ftr-482	200	41	u.s.-austl	u.s.-austl	PROPN
ftr-482	200	42	.	.	PUNCT
ftr-482	201	1	art	art	NOUN
ftr-482	201	2	.	.	PUNCT
ftr-482	202	1	16	16	NUM
ftr-482	202	2	.	.	PUNCT
ftr-482	202	3	paras	paras	X
ftr-482	202	4	.	.	PUNCT
ftr-482	203	1	l(a)(iii	l(a)(iii	NOUN
ftr-482	203	2	)	)	PUNCT
ftr-482	203	3	,	,	PUNCT
ftr-482	203	4	3	3	NUM
ftr-482	203	5	,	,	PUNCT
ftr-482	203	6	t.i.a.s	t.i.a.s	PROPN
ftr-482	203	7	.	.	NOUN
ftr-482	203	8	10773	10773	NUM
ftr-482	204	1	[	[	X
ftr-482	204	2	hereinafter	hereinafter	NOUN
ftr-482	204	3	u.s.-austl	u.s.-austl	NOUN
ftr-482	204	4	.	.	PUNCT
ftr-482	205	1	treaty	treaty	NOUN
ftr-482	205	2	]	]	PUNCT
ftr-482	205	3	.	.	PUNCT
ftr-482	206	1	32	32	NUM
ftr-482	206	2	.	.	PUNCT
ftr-482	207	1	there	there	PRON
ftr-482	207	2	are	be	VERB
ftr-482	207	3	other	other	ADJ
ftr-482	207	4	ways	way	NOUN
ftr-482	207	5	to	to	PART
ftr-482	207	6	qualify	qualify	VERB
ftr-482	207	7	for	for	ADP
ftr-482	207	8	treaty	treaty	NOUN
ftr-482	207	9	benefits	benefit	NOUN
ftr-482	207	10	as	as	ADV
ftr-482	207	11	well	well	ADV
ftr-482	207	12	.	.	PUNCT
ftr-482	208	1	see	see	VERB
ftr-482	208	2	u.s.-austl	u.s.-austl	PROPN
ftr-482	208	3	.	.	PUNCT
ftr-482	209	1	treaty	treaty	NOUN
ftr-482	209	2	,	,	PUNCT
ftr-482	209	3	supra	supra	PROPN
ftr-482	209	4	note	note	PROPN
ftr-482	209	5	31	31	NUM
ftr-482	209	6	,	,	PUNCT
ftr-482	209	7	art	art	NOUN
ftr-482	209	8	.	.	PUNCT
ftr-482	210	1	16	16	NUM
ftr-482	210	2	,	,	PUNCT
ftr-482	210	3	para	para	PROPN
ftr-482	210	4	.	.	PUNCT
ftr-482	210	5	l(a)-(c	l(a)-(c	NUM
ftr-482	210	6	)	)	PUNCT
ftr-482	210	7	.	.	PUNCT
ftr-482	211	1	33	33	NUM
ftr-482	211	2	.	.	PUNCT
ftr-482	211	3	u.s.-austl	u.s.-austl	PROPN
ftr-482	211	4	.	.	PUNCT
ftr-482	212	1	treaty	treaty	NOUN
ftr-482	212	2	,	,	PUNCT
ftr-482	212	3	supra	supra	PROPN
ftr-482	212	4	note	note	PROPN
ftr-482	212	5	31	31	NUM
ftr-482	212	6	,	,	PUNCT
ftr-482	212	7	art	art	NOUN
ftr-482	212	8	.	.	PUNCT
ftr-482	213	1	11	11	NUM
ftr-482	213	2	.	.	X
ftr-482	214	1	34	34	NUM
ftr-482	214	2	.	.	PUNCT
ftr-482	215	1	u.s.-neth	u.s.-neth	PROPN
ftr-482	215	2	.	.	PUNCT
ftr-482	216	1	treaty	treaty	PROPN
ftr-482	216	2	,	,	PUNCT
ftr-482	216	3	supra	supra	PROPN
ftr-482	216	4	note	note	PROPN
ftr-482	216	5	6	6	NUM
ftr-482	216	6	,	,	PUNCT
ftr-482	216	7	art	art	NOUN
ftr-482	216	8	.	.	PUNCT
ftr-482	217	1	26	26	NUM
ftr-482	217	2	.	.	PUNCT
ftr-482	218	1	see	see	VERB
ftr-482	218	2	also	also	ADV
ftr-482	218	3	philip	philip	PROPN
ftr-482	218	4	d.	d.	PROPN
ftr-482	218	5	morrisson	morrisson	PROPN
ftr-482	218	6	&	&	CCONJ
ftr-482	218	7	mary	mary	PROPN
ftr-482	218	8	c.	c.	PROPN
ftr-482	218	9	bennett	bennett	PROPN
ftr-482	218	10	,	,	PUNCT
ftr-482	218	11	the	the	DET
ftr-482	218	12	new	new	ADJ
ftr-482	218	13	u.s.-netherlands	u.s.-netherland	NOUN
ftr-482	218	14	treaty	treaty	NOUN
ftr-482	218	15	:	:	PUNCT
ftr-482	218	16	part	part	NOUN
ftr-482	218	17	i	i	NOUN
ftr-482	218	18	-	-	PUNCT
ftr-482	218	19	limitation	limitation	NOUN
ftr-482	218	20	on	on	ADP
ftr-482	218	21	benefits	benefit	NOUN
ftr-482	218	22	and	and	CCONJ
ftr-482	218	23	related	related	ADJ
ftr-482	218	24	issues	issue	NOUN
ftr-482	218	25	,	,	PUNCT
ftr-482	218	26	6	6	NUM
ftr-482	218	27	tax	tax	NOUN
ftr-482	218	28	notes	note	NOUN
ftr-482	218	29	int'l	int'l	VERB
ftr-482	218	30	331	331	NUM
ftr-482	218	31	(	(	PUNCT
ftr-482	218	32	feb	feb	X
ftr-482	218	33	.	.	PROPN
ftr-482	218	34	8	8	NUM
ftr-482	218	35	,	,	PUNCT
ftr-482	218	36	1993	1993	NUM
ftr-482	218	37	)	)	PUNCT
ftr-482	218	38	;	;	PUNCT
ftr-482	219	1	eric	eric	PROPN
ftr-482	219	2	m.	m.	PROPN
ftr-482	219	3	overman	overman	PROPN
ftr-482	219	4	.	.	PUNCT
ftr-482	220	1	note	note	NOUN
ftr-482	220	2	,	,	PUNCT
ftr-482	220	3	the	the	DET
ftr-482	220	4	u.s.-netherlands	u.s.-netherland	NOUN
ftr-482	220	5	tax	tax	NOUN
ftr-482	220	6	treaty	treaty	NOUN
ftr-482	220	7	:	:	PUNCT
ftr-482	220	8	important	important	ADJ
ftr-482	220	9	changes	change	NOUN
ftr-482	220	10	,	,	PUNCT
ftr-482	220	11	practitioners	practitioner	NOUN
ftr-482	220	12	'	'	PART
ftr-482	220	13	response	response	NOUN
ftr-482	220	14	,	,	PUNCT
ftr-482	220	15	and	and	CCONJ
ftr-482	220	16	primary	primary	ADJ
ftr-482	220	17	effects	effect	NOUN
ftr-482	220	18	.	.	PUNCT
ftr-482	221	1	48	48	NUM
ftr-482	221	2	tax	tax	NOUN
ftr-482	221	3	law	law	NOUN
ftr-482	221	4	.	.	PUNCT
ftr-482	222	1	207	207	NUM
ftr-482	222	2	,	,	PUNCT
ftr-482	222	3	214	214	NUM
ftr-482	222	4	-	-	SYM
ftr-482	222	5	25	25	NUM
ftr-482	222	6	(	(	PUNCT
ftr-482	222	7	1994	1994	NUM
ftr-482	222	8	)	)	PUNCT
ftr-482	222	9	.	.	PUNCT
ftr-482	223	1	35	35	NUM
ftr-482	223	2	.	.	PUNCT
ftr-482	223	3	u.s.-neth	u.s.-neth	PROPN
ftr-482	223	4	.	.	PUNCT
ftr-482	223	5	treaty	treaty	PROPN
ftr-482	223	6	,	,	PUNCT
ftr-482	223	7	supra	supra	PROPN
ftr-482	223	8	note	note	PROPN
ftr-482	223	9	6	6	NUM
ftr-482	223	10	,	,	PUNCT
ftr-482	223	11	art	art	NOUN
ftr-482	223	12	.	.	PUNCT
ftr-482	224	1	26	26	NUM
ftr-482	224	2	,	,	PUNCT
ftr-482	224	3	para	para	NOUN
ftr-482	224	4	.	.	PUNCT
ftr-482	225	1	l(d)(i	l(d)(i	NUM
ftr-482	225	2	)	)	PUNCT
ftr-482	225	3	(	(	PUNCT
ftr-482	225	4	ownership	ownership	NOUN
ftr-482	225	5	test	test	NOUN
ftr-482	225	6	)	)	PUNCT
ftr-482	225	7	,	,	PUNCT
ftr-482	225	8	l(d)(ii	l(d)(ii	NUM
ftr-482	225	9	)	)	PUNCT
ftr-482	225	10	(	(	PUNCT
ftr-482	225	11	base	base	NOUN
ftr-482	225	12	reduction	reduction	NOUN
ftr-482	225	13	test	test	NOUN
ftr-482	225	14	)	)	PUNCT
ftr-482	225	15	.	.	PUNCT
ftr-482	226	1	36	36	NUM
ftr-482	226	2	.	.	PUNCT
ftr-482	226	3	see	see	VERB
ftr-482	226	4	i	i	PRON
ftr-482	226	5	d.	d.	PROPN
ftr-482	226	6	art	art	PROPN
ftr-482	226	7	.	.	PUNCT
ftr-482	227	1	26	26	NUM
ftr-482	227	2	,	,	PUNCT
ftr-482	227	3	para	para	NOUN
ftr-482	227	4	.	.	PUNCT
ftr-482	228	1	5(c	5(c	NUM
ftr-482	228	2	)	)	PUNCT
ftr-482	228	3	(	(	PUNCT
ftr-482	228	4	defining	define	VERB
ftr-482	228	5	"	"	PUNCT
ftr-482	228	6	deductible	deductible	ADJ
ftr-482	228	7	payment	payment	NOUN
ftr-482	228	8	"	"	PUNCT
ftr-482	228	9	)	)	PUNCT
ftr-482	228	10	.	.	PUNCT
ftr-482	229	1	37	37	NUM
ftr-482	229	2	.	.	PUNCT
ftr-482	230	1	i	i	PRON
ftr-482	230	2	d.	d.	PROPN
ftr-482	230	3	art	art	PROPN
ftr-482	230	4	.	.	PUNCT
ftr-482	231	1	26	26	NUM
ftr-482	231	2	,	,	PUNCT
ftr-482	231	3	para	para	NOUN
ftr-482	231	4	.	.	PUNCT
ftr-482	232	1	5	5	NUM
ftr-482	232	2	.	.	X
ftr-482	232	3	an	an	DET
ftr-482	232	4	alternative	alternative	ADJ
ftr-482	232	5	base	base	NOUN
ftr-482	232	6	reduction	reduction	NOUN
ftr-482	232	7	test	test	NOUN
ftr-482	232	8	permits	permit	VERB
ftr-482	232	9	up	up	ADP
ftr-482	232	10	to	to	PART
ftr-482	232	11	70	70	NUM
ftr-482	232	12	%	%	NOUN
ftr-482	232	13	of	of	ADP
ftr-482	232	14	b	b	NOUN
ftr-482	232	15	's	's	PART
ftr-482	232	16	gross	gross	ADJ
ftr-482	232	17	income	income	NOUN
ftr-482	232	18	to	to	PART
ftr-482	232	19	be	be	AUX
ftr-482	232	20	used	use	VERB
ftr-482	232	21	for	for	ADP
ftr-482	232	22	deductible	deductible	ADJ
ftr-482	232	23	payments	payment	NOUN
ftr-482	232	24	to	to	ADP
ftr-482	232	25	nonqualified	nonqualified	ADJ
ftr-482	232	26	persons	person	NOUN
ftr-482	232	27	if	if	SCONJ
ftr-482	232	28	less	less	ADJ
ftr-482	232	29	than	than	ADP
ftr-482	232	30	30	30	NUM
ftr-482	232	31	%	%	NOUN
ftr-482	232	32	of	of	ADP
ftr-482	232	33	the	the	DET
ftr-482	232	34	gross	gross	ADJ
ftr-482	232	35	income	income	NOUN
ftr-482	232	36	is	be	AUX
ftr-482	232	37	used	use	VERB
ftr-482	232	38	to	to	PART
ftr-482	232	39	make	make	VERB
ftr-482	232	40	deductible	deductible	ADJ
ftr-482	232	41	payments	payment	NOUN
ftr-482	232	42	to	to	ADP
ftr-482	232	43	persons	person	NOUN
ftr-482	232	44	who	who	PRON
ftr-482	232	45	are	be	AUX
ftr-482	232	46	not	not	PART
ftr-482	232	47	residents	resident	NOUN
ftr-482	232	48	of	of	ADP
ftr-482	232	49	member	member	NOUN
ftr-482	232	50	states	state	NOUN
ftr-482	232	51	of	of	ADP
ftr-482	232	52	the	the	DET
ftr-482	232	53	european	european	PROPN
ftr-482	232	54	union	union	PROPN
ftr-482	232	55	.	.	PUNCT
ftr-482	233	1	1995	1995	NUM
ftr-482	233	2	]	]	PUNCT
ftr-482	233	3	florida	florida	PROPN
ftr-482	233	4	tax	tax	PROPN
ftr-482	233	5	review	review	NOUN
ftr-482	233	6	of	of	ADP
ftr-482	233	7	b	b	PROPN
ftr-482	233	8	's	's	PART
ftr-482	233	9	income	income	NOUN
ftr-482	233	10	(	(	PUNCT
ftr-482	233	11	interest	interest	NOUN
ftr-482	233	12	from	from	ADP
ftr-482	233	13	c	c	NOUN
ftr-482	233	14	)	)	PUNCT
ftr-482	233	15	is	be	AUX
ftr-482	233	16	used	use	VERB
ftr-482	233	17	to	to	PART
ftr-482	233	18	made	make	VERB
ftr-482	233	19	deductible	deductible	ADJ
ftr-482	233	20	payments	payment	NOUN
ftr-482	233	21	to	to	ADP
ftr-482	233	22	nonresidents	nonresident	NOUN
ftr-482	233	23	,	,	PUNCT
ftr-482	233	24	b	b	NOUN
ftr-482	233	25	satisfies	satisfy	VERB
ftr-482	233	26	the	the	DET
ftr-482	233	27	ownership	ownership	NOUN
ftr-482	233	28	and	and	CCONJ
ftr-482	233	29	base	base	NOUN
ftr-482	233	30	reduction	reduction	NOUN
ftr-482	233	31	tests	test	NOUN
ftr-482	233	32	,	,	PUNCT
ftr-482	233	33	and	and	CCONJ
ftr-482	233	34	the	the	DET
ftr-482	233	35	treaty	treaty	NOUN
ftr-482	233	36	limitation	limitation	NOUN
ftr-482	233	37	on	on	ADP
ftr-482	233	38	benefits	benefit	NOUN
ftr-482	233	39	does	do	AUX
ftr-482	233	40	not	not	PART
ftr-482	233	41	deny	deny	VERB
ftr-482	233	42	b	b	NOUN
ftr-482	233	43	the	the	DET
ftr-482	233	44	benefits	benefit	NOUN
ftr-482	233	45	of	of	ADP
ftr-482	233	46	the	the	DET
ftr-482	233	47	interest	interest	NOUN
ftr-482	233	48	article	article	NOUN
ftr-482	233	49	,	,	PUNCT
ftr-482	233	50	which	which	PRON
ftr-482	233	51	,	,	PUNCT
ftr-482	233	52	in	in	ADP
ftr-482	233	53	this	this	DET
ftr-482	233	54	case	case	NOUN
ftr-482	233	55	,	,	PUNCT
ftr-482	233	56	gives	give	VERB
ftr-482	233	57	exclusive	exclusive	ADJ
ftr-482	233	58	taxing	taxing	NOUN
ftr-482	233	59	authority	authority	NOUN
ftr-482	233	60	to	to	ADP
ftr-482	233	61	the	the	DET
ftr-482	233	62	netherlands.38	netherlands.38	PROPN
ftr-482	233	63	if	if	SCONJ
ftr-482	233	64	the	the	DET
ftr-482	233	65	regulations	regulation	NOUN
ftr-482	233	66	apply	apply	VERB
ftr-482	233	67	,	,	PUNCT
ftr-482	233	68	c	c	PROPN
ftr-482	233	69	's	's	PART
ftr-482	233	70	interest	interest	NOUN
ftr-482	233	71	payment	payment	NOUN
ftr-482	233	72	to	to	ADP
ftr-482	233	73	b	b	NOUN
ftr-482	233	74	might	might	AUX
ftr-482	233	75	not	not	PART
ftr-482	233	76	qualify	qualify	VERB
ftr-482	233	77	for	for	ADP
ftr-482	233	78	treaty	treaty	NOUN
ftr-482	233	79	benefits	benefit	NOUN
ftr-482	233	80	if	if	SCONJ
ftr-482	233	81	one	one	NUM
ftr-482	233	82	of	of	ADP
ftr-482	233	83	the	the	DET
ftr-482	233	84	principal	principal	ADJ
ftr-482	233	85	purposes	purpose	NOUN
ftr-482	233	86	for	for	ADP
ftr-482	233	87	b	b	NOUN
ftr-482	233	88	's	's	PART
ftr-482	233	89	participation	participation	NOUN
ftr-482	233	90	is	be	AUX
ftr-482	233	91	to	to	PART
ftr-482	233	92	obtain	obtain	VERB
ftr-482	233	93	the	the	DET
ftr-482	233	94	withholding	withholding	NOUN
ftr-482	233	95	exemption	exemption	NOUN
ftr-482	233	96	under	under	ADP
ftr-482	233	97	the	the	DET
ftr-482	233	98	u.s.-netherlands	u.s.-netherland	NOUN
ftr-482	233	99	treaty.39	treaty.39	PROPN
ftr-482	233	100	if	if	SCONJ
ftr-482	233	101	the	the	DET
ftr-482	233	102	treasury	treasury	NOUN
ftr-482	233	103	truly	truly	ADV
ftr-482	233	104	did	do	AUX
ftr-482	233	105	not	not	PART
ftr-482	233	106	intend	intend	VERB
ftr-482	233	107	the	the	DET
ftr-482	233	108	regulations	regulation	NOUN
ftr-482	233	109	to	to	PART
ftr-482	233	110	override	override	VERB
ftr-482	233	111	treaty	treaty	NOUN
ftr-482	233	112	commitments	commitment	NOUN
ftr-482	233	113	,	,	PUNCT
ftr-482	233	114	the	the	DET
ftr-482	233	115	regulations	regulation	NOUN
ftr-482	233	116	should	should	AUX
ftr-482	233	117	not	not	PART
ftr-482	233	118	be	be	AUX
ftr-482	233	119	applied	apply	VERB
ftr-482	233	120	to	to	ADP
ftr-482	233	121	disallow	disallow	PROPN
ftr-482	233	122	treaty	treaty	NOUN
ftr-482	233	123	benefits	benefit	NOUN
ftr-482	233	124	that	that	PRON
ftr-482	233	125	are	be	AUX
ftr-482	233	126	clearly	clearly	ADV
ftr-482	233	127	permitted	permit	VERB
ftr-482	233	128	by	by	ADP
ftr-482	233	129	the	the	DET
ftr-482	233	130	treaty	treaty	NOUN
ftr-482	233	131	.	.	PUNCT
ftr-482	234	1	the	the	DET
ftr-482	234	2	united	united	PROPN
ftr-482	234	3	states	states	PROPN
ftr-482	234	4	and	and	CCONJ
ftr-482	234	5	the	the	DET
ftr-482	234	6	netherlands	netherlands	PROPN
ftr-482	234	7	(	(	PUNCT
ftr-482	234	8	or	or	CCONJ
ftr-482	234	9	at	at	ADP
ftr-482	234	10	least	least	ADJ
ftr-482	234	11	the	the	DET
ftr-482	234	12	united	united	PROPN
ftr-482	234	13	states	states	PROPN
ftr-482	234	14	)	)	PUNCT
ftr-482	234	15	clearly	clearly	ADV
ftr-482	234	16	perceived	perceive	VERB
ftr-482	234	17	that	that	SCONJ
ftr-482	234	18	multiparty	multiparty	ADJ
ftr-482	234	19	financing	financing	NOUN
ftr-482	234	20	arrangements	arrangement	NOUN
ftr-482	234	21	were	be	AUX
ftr-482	234	22	being	be	AUX
ftr-482	234	23	used	use	VERB
ftr-482	234	24	to	to	PART
ftr-482	234	25	obtain	obtain	VERB
ftr-482	234	26	treaty	treaty	NOUN
ftr-482	234	27	benefits	benefit	NOUN
ftr-482	234	28	inappropriately	inappropriately	ADV
ftr-482	234	29	,	,	PUNCT
ftr-482	234	30	but	but	CCONJ
ftr-482	234	31	they	they	PRON
ftr-482	234	32	negotiated	negotiate	VERB
ftr-482	234	33	a	a	DET
ftr-482	234	34	detailed	detailed	ADJ
ftr-482	234	35	response	response	NOUN
ftr-482	234	36	to	to	ADP
ftr-482	234	37	the	the	DET
ftr-482	234	38	perceived	perceive	VERB
ftr-482	234	39	problem.4	problem.4	NOUN
ftr-482	234	40	"	"	PUNCT
ftr-482	234	41	the	the	DET
ftr-482	234	42	regulations	regulation	NOUN
ftr-482	234	43	can	can	AUX
ftr-482	234	44	not	not	PART
ftr-482	234	45	be	be	AUX
ftr-482	234	46	considered	consider	VERB
ftr-482	234	47	supplementary	supplementary	ADJ
ftr-482	234	48	to	to	ADP
ftr-482	234	49	a	a	DET
ftr-482	234	50	treaty	treaty	NOUN
ftr-482	234	51	with	with	ADP
ftr-482	234	52	a	a	DET
ftr-482	234	53	50	50	NUM
ftr-482	234	54	%	%	NOUN
ftr-482	234	55	base	base	NOUN
ftr-482	234	56	erosion	erosion	NOUN
ftr-482	234	57	test	test	NOUN
ftr-482	234	58	if	if	SCONJ
ftr-482	234	59	they	they	PRON
ftr-482	234	60	deny	deny	VERB
ftr-482	234	61	treaty	treaty	NOUN
ftr-482	234	62	benefits	benefit	NOUN
ftr-482	234	63	in	in	ADP
ftr-482	234	64	some	some	DET
ftr-482	234	65	circumstances	circumstance	NOUN
ftr-482	234	66	where	where	SCONJ
ftr-482	234	67	there	there	PRON
ftr-482	234	68	is	be	VERB
ftr-482	234	69	no	no	DET
ftr-482	234	70	base	base	NOUN
ftr-482	234	71	erosion	erosion	NOUN
ftr-482	234	72	.	.	PUNCT
ftr-482	235	1	nothing	nothing	PRON
ftr-482	235	2	in	in	ADP
ftr-482	235	3	the	the	DET
ftr-482	235	4	u.s.-netherlands	u.s.-netherland	NOUN
ftr-482	235	5	treaty	treaty	NOUN
ftr-482	235	6	suggests	suggest	VERB
ftr-482	235	7	that	that	SCONJ
ftr-482	235	8	domestic	domestic	ADJ
ftr-482	235	9	law	law	NOUN
ftr-482	235	10	can	can	AUX
ftr-482	235	11	alter	alter	VERB
ftr-482	235	12	the	the	DET
ftr-482	235	13	bargain	bargain	NOUN
ftr-482	235	14	struck	strike	VERB
ftr-482	235	15	by	by	ADP
ftr-482	235	16	the	the	DET
ftr-482	235	17	two	two	NUM
ftr-482	235	18	contracting	contracting	NOUN
ftr-482	235	19	states	state	NOUN
ftr-482	235	20	.	.	PUNCT
ftr-482	236	1	in	in	ADP
ftr-482	236	2	sum	sum	NOUN
ftr-482	236	3	,	,	PUNCT
ftr-482	236	4	the	the	DET
ftr-482	236	5	regulations	regulation	NOUN
ftr-482	236	6	,	,	PUNCT
ftr-482	236	7	if	if	SCONJ
ftr-482	236	8	not	not	PART
ftr-482	236	9	intended	intend	VERB
ftr-482	236	10	to	to	PART
ftr-482	236	11	override	override	VERB
ftr-482	236	12	treaties	treaty	NOUN
ftr-482	236	13	,	,	PUNCT
ftr-482	236	14	can	can	AUX
ftr-482	236	15	not	not	PART
ftr-482	236	16	be	be	AUX
ftr-482	236	17	applied	apply	VERB
ftr-482	236	18	in	in	ADP
ftr-482	236	19	direct	direct	ADJ
ftr-482	236	20	conflict	conflict	NOUN
ftr-482	236	21	with	with	ADP
ftr-482	236	22	a	a	DET
ftr-482	236	23	limitation	limitation	NOUN
ftr-482	236	24	of	of	ADP
ftr-482	236	25	benefits	benefit	NOUN
ftr-482	236	26	provision	provision	NOUN
ftr-482	236	27	that	that	PRON
ftr-482	236	28	includes	include	VERB
ftr-482	236	29	a	a	DET
ftr-482	236	30	detailed	detailed	ADJ
ftr-482	236	31	base	base	NOUN
ftr-482	236	32	erosion	erosion	NOUN
ftr-482	236	33	test.4	test.4	ADP
ftr-482	236	34	'	'	PUNCT
ftr-482	236	35	the	the	DET
ftr-482	236	36	treasury	treasury	NOUN
ftr-482	236	37	should	should	AUX
ftr-482	236	38	clarify	clarify	VERB
ftr-482	236	39	that	that	SCONJ
ftr-482	236	40	the	the	DET
ftr-482	236	41	regulations	regulation	NOUN
ftr-482	236	42	do	do	AUX
ftr-482	236	43	not	not	PART
ftr-482	236	44	apply	apply	VERB
ftr-482	236	45	where	where	SCONJ
ftr-482	236	46	detailed	detailed	ADJ
ftr-482	236	47	treaty	treaty	NOUN
ftr-482	236	48	base	base	NOUN
ftr-482	236	49	erosion	erosion	NOUN
ftr-482	236	50	tests	test	NOUN
ftr-482	236	51	reach	reach	VERB
ftr-482	236	52	a	a	DET
ftr-482	236	53	conflicting	conflicting	ADJ
ftr-482	236	54	result	result	NOUN
ftr-482	236	55	.	.	PUNCT
ftr-482	237	1	2	2	X
ftr-482	237	2	.	.	X
ftr-482	237	3	regulations	regulation	NOUN
ftr-482	237	4	intended	intend	VERB
ftr-482	237	5	as	as	ADP
ftr-482	237	6	override	override	NOUN
ftr-482	237	7	-	-	PUNCT
ftr-482	237	8	if	if	SCONJ
ftr-482	237	9	the	the	DET
ftr-482	237	10	regulations	regulation	NOUN
ftr-482	237	11	are	be	AUX
ftr-482	237	12	intended	intend	VERB
ftr-482	237	13	to	to	PART
ftr-482	237	14	apply	apply	VERB
ftr-482	237	15	in	in	ADP
ftr-482	237	16	direct	direct	ADJ
ftr-482	237	17	conflict	conflict	NOUN
ftr-482	237	18	with	with	ADP
ftr-482	237	19	treaty	treaty	NOUN
ftr-482	237	20	provisions	provision	NOUN
ftr-482	237	21	that	that	PRON
ftr-482	237	22	address	address	VERB
ftr-482	237	23	the	the	DET
ftr-482	237	24	conduit	conduit	NOUN
ftr-482	237	25	issue	issue	NOUN
ftr-482	237	26	in	in	ADP
ftr-482	237	27	detail	detail	NOUN
ftr-482	237	28	,	,	PUNCT
ftr-482	237	29	they	they	PRON
ftr-482	237	30	must	must	AUX
ftr-482	237	31	be	be	AUX
ftr-482	237	32	regarded	regard	VERB
ftr-482	237	33	as	as	ADP
ftr-482	237	34	a	a	DET
ftr-482	237	35	treaty	treaty	NOUN
ftr-482	237	36	override	override	NOUN
ftr-482	237	37	or	or	CCONJ
ftr-482	237	38	an	an	DET
ftr-482	237	39	attempted	attempt	VERB
ftr-482	237	40	override	override	NOUN
ftr-482	237	41	,	,	PUNCT
ftr-482	237	42	notwithstanding	notwithstanding	ADP
ftr-482	237	43	the	the	DET
ftr-482	237	44	treasury	treasury	NOUN
ftr-482	237	45	's	's	PART
ftr-482	237	46	contrary	contrary	ADJ
ftr-482	237	47	claim	claim	NOUN
ftr-482	237	48	.	.	PUNCT
ftr-482	238	1	the	the	DET
ftr-482	238	2	regulations	regulation	NOUN
ftr-482	238	3	state	state	VERB
ftr-482	238	4	that	that	SCONJ
ftr-482	238	5	a	a	DET
ftr-482	238	6	"	"	PUNCT
ftr-482	238	7	conduit	conduit	NOUN
ftr-482	238	8	entity	entity	NOUN
ftr-482	238	9	may	may	AUX
ftr-482	238	10	not	not	PART
ftr-482	238	11	claim	claim	VERB
ftr-482	238	12	the	the	DET
ftr-482	238	13	benefits	benefit	NOUN
ftr-482	238	14	of	of	ADP
ftr-482	238	15	a	a	DET
ftr-482	238	16	tax	tax	NOUN
ftr-482	238	17	treaty	treaty	NOUN
ftr-482	238	18	between	between	ADP
ftr-482	238	19	its	its	PRON
ftr-482	238	20	country	country	NOUN
ftr-482	238	21	of	of	ADP
ftr-482	238	22	residence	residence	NOUN
ftr-482	238	23	and	and	CCONJ
ftr-482	238	24	the	the	DET
ftr-482	238	25	united	united	PROPN
ftr-482	238	26	states	states	PROPN
ftr-482	238	27	to	to	PART
ftr-482	238	28	reduce	reduce	VERB
ftr-482	238	29	the	the	DET
ftr-482	238	30	amount	amount	NOUN
ftr-482	238	31	of	of	ADP
ftr-482	238	32	tax	tax	NOUN
ftr-482	238	33	due	due	ADP
ftr-482	238	34	under	under	ADP
ftr-482	238	35	38	38	NUM
ftr-482	238	36	.	.	PUNCT
ftr-482	239	1	i	i	PRON
ftr-482	239	2	d.	d.	PROPN
ftr-482	239	3	art	art	PROPN
ftr-482	239	4	.	.	PUNCT
ftr-482	240	1	12	12	NUM
ftr-482	240	2	.	.	PUNCT
ftr-482	241	1	it	it	PRON
ftr-482	241	2	is	be	AUX
ftr-482	241	3	assumed	assume	VERB
ftr-482	241	4	that	that	SCONJ
ftr-482	241	5	this	this	DET
ftr-482	241	6	transaction	transaction	NOUN
ftr-482	241	7	is	be	AUX
ftr-482	241	8	the	the	DET
ftr-482	241	9	only	only	ADJ
ftr-482	241	10	relevant	relevant	ADJ
ftr-482	241	11	transaction	transaction	NOUN
ftr-482	241	12	for	for	ADP
ftr-482	241	13	the	the	DET
ftr-482	241	14	year	year	NOUN
ftr-482	241	15	.	.	PUNCT
ftr-482	242	1	39	39	NUM
ftr-482	242	2	.	.	PUNCT
ftr-482	243	1	see	see	VERB
ftr-482	243	2	regs	reg	NOUN
ftr-482	243	3	.	.	PUNCT
ftr-482	244	1	§	§	PROPN
ftr-482	244	2	1.881	1.881	NUM
ftr-482	244	3	-	-	SYM
ftr-482	244	4	3(e	3(e	NUM
ftr-482	244	5	)	)	PUNCT
ftr-482	244	6	ex	ex	NOUN
ftr-482	244	7	.	.	NOUN
ftr-482	244	8	11	11	NUM
ftr-482	244	9	.	.	X
ftr-482	244	10	40	40	NUM
ftr-482	244	11	.	.	PUNCT
ftr-482	245	1	in	in	ADP
ftr-482	245	2	addition	addition	NOUN
ftr-482	245	3	to	to	ADP
ftr-482	245	4	the	the	DET
ftr-482	245	5	base	base	NOUN
ftr-482	245	6	reduction	reduction	NOUN
ftr-482	245	7	test	test	NOUN
ftr-482	245	8	,	,	PUNCT
ftr-482	245	9	the	the	DET
ftr-482	245	10	u.s.-netherlands	u.s.-netherland	NOUN
ftr-482	245	11	treaty	treaty	NOUN
ftr-482	245	12	contains	contain	VERB
ftr-482	245	13	a	a	DET
ftr-482	245	14	conduit	conduit	NOUN
ftr-482	245	15	company	company	NOUN
ftr-482	245	16	test	test	NOUN
ftr-482	245	17	that	that	PRON
ftr-482	245	18	applies	apply	VERB
ftr-482	245	19	to	to	ADP
ftr-482	245	20	companies	company	NOUN
ftr-482	245	21	in	in	ADP
ftr-482	245	22	a	a	DET
ftr-482	245	23	treaty	treaty	NOUN
ftr-482	245	24	state	state	NOUN
ftr-482	245	25	that	that	PRON
ftr-482	245	26	are	be	AUX
ftr-482	245	27	owned	own	VERB
ftr-482	245	28	by	by	ADP
ftr-482	245	29	certain	certain	ADJ
ftr-482	245	30	publicly	publicly	ADV
ftr-482	245	31	-	-	PUNCT
ftr-482	245	32	traded	trade	VERB
ftr-482	245	33	corporations	corporation	NOUN
ftr-482	245	34	.	.	PUNCT
ftr-482	246	1	u.s.-neth	u.s.-neth	PROPN
ftr-482	246	2	.	.	PUNCT
ftr-482	246	3	treaty	treaty	PROPN
ftr-482	246	4	,	,	PUNCT
ftr-482	246	5	supra	supra	PROPN
ftr-482	246	6	note	note	PROPN
ftr-482	246	7	6	6	NUM
ftr-482	246	8	,	,	PUNCT
ftr-482	246	9	art	art	NOUN
ftr-482	246	10	.	.	PUNCT
ftr-482	247	1	26	26	NUM
ftr-482	247	2	,	,	PUNCT
ftr-482	247	3	para	para	NOUN
ftr-482	247	4	.	.	PUNCT
ftr-482	248	1	l(c)(ii)(b	l(c)(ii)(b	NUM
ftr-482	248	2	)	)	PUNCT
ftr-482	248	3	.	.	PUNCT
ftr-482	249	1	41	41	NUM
ftr-482	249	2	.	.	PUNCT
ftr-482	250	1	another	another	DET
ftr-482	250	2	example	example	NOUN
ftr-482	250	3	of	of	ADP
ftr-482	250	4	a	a	DET
ftr-482	250	5	conflict	conflict	NOUN
ftr-482	250	6	between	between	ADP
ftr-482	250	7	the	the	DET
ftr-482	250	8	u.s.-netherlands	u.s.-netherland	NOUN
ftr-482	250	9	treaty	treaty	NOUN
ftr-482	250	10	and	and	CCONJ
ftr-482	250	11	the	the	DET
ftr-482	250	12	regulations	regulation	NOUN
ftr-482	250	13	:	:	PUNCT
ftr-482	250	14	if	if	SCONJ
ftr-482	250	15	b	b	NOUN
ftr-482	250	16	is	be	AUX
ftr-482	250	17	an	an	DET
ftr-482	250	18	unrelated	unrelated	ADJ
ftr-482	250	19	netherlands	netherlands	PROPN
ftr-482	250	20	bank	bank	PROPN
ftr-482	250	21	with	with	ADP
ftr-482	250	22	which	which	PRON
ftr-482	250	23	a	a	DET
ftr-482	250	24	regularly	regularly	ADV
ftr-482	250	25	deposits	deposit	NOUN
ftr-482	250	26	cash	cash	NOUN
ftr-482	250	27	held	hold	VERB
ftr-482	250	28	as	as	ADP
ftr-482	250	29	working	working	NOUN
ftr-482	250	30	capital	capital	NOUN
ftr-482	250	31	,	,	PUNCT
ftr-482	250	32	b	b	PROPN
ftr-482	250	33	is	be	AUX
ftr-482	250	34	likely	likely	ADV
ftr-482	250	35	entitled	entitle	VERB
ftr-482	250	36	to	to	ADP
ftr-482	250	37	treaty	treaty	NOUN
ftr-482	250	38	benefits	benefit	NOUN
ftr-482	250	39	under	under	ADP
ftr-482	250	40	the	the	DET
ftr-482	250	41	active	active	ADJ
ftr-482	250	42	business	business	NOUN
ftr-482	250	43	test	test	NOUN
ftr-482	250	44	of	of	ADP
ftr-482	250	45	article	article	NOUN
ftr-482	250	46	26	26	NUM
ftr-482	250	47	,	,	PUNCT
ftr-482	250	48	paragraph	paragraph	NOUN
ftr-482	250	49	2	2	NUM
ftr-482	250	50	.	.	PUNCT
ftr-482	251	1	however	however	ADV
ftr-482	251	2	,	,	PUNCT
ftr-482	251	3	if	if	SCONJ
ftr-482	251	4	a	a	DET
ftr-482	251	5	deposits	deposit	NOUN
ftr-482	251	6	funds	fund	NOUN
ftr-482	251	7	substantially	substantially	ADV
ftr-482	251	8	in	in	ADP
ftr-482	251	9	excess	excess	NOUN
ftr-482	251	10	of	of	ADP
ftr-482	251	11	its	its	PRON
ftr-482	251	12	working	work	VERB
ftr-482	251	13	capital	capital	NOUN
ftr-482	251	14	needs	need	NOUN
ftr-482	251	15	and	and	CCONJ
ftr-482	251	16	b	b	NOUN
ftr-482	251	17	has	have	VERB
ftr-482	251	18	a	a	DET
ftr-482	251	19	right	right	NOUN
ftr-482	251	20	of	of	ADP
ftr-482	251	21	offset	offset	NOUN
ftr-482	251	22	against	against	ADP
ftr-482	251	23	a	a	DET
ftr-482	251	24	's	's	PART
ftr-482	251	25	deposits	deposit	NOUN
ftr-482	251	26	to	to	PART
ftr-482	251	27	satisfy	satisfy	VERB
ftr-482	251	28	a	a	DET
ftr-482	251	29	loan	loan	NOUN
ftr-482	251	30	by	by	ADP
ftr-482	251	31	b	b	PROPN
ftr-482	251	32	to	to	ADP
ftr-482	251	33	c	c	PROPN
ftr-482	251	34	,	,	PUNCT
ftr-482	251	35	the	the	DET
ftr-482	251	36	regulations	regulation	NOUN
ftr-482	251	37	may	may	AUX
ftr-482	251	38	deny	deny	VERB
ftr-482	251	39	treaty	treaty	NOUN
ftr-482	251	40	benefits	benefit	NOUN
ftr-482	251	41	notwithstanding	notwithstanding	ADP
ftr-482	251	42	the	the	DET
ftr-482	251	43	treaty	treaty	NOUN
ftr-482	251	44	.	.	PUNCT
ftr-482	252	1	see	see	VERB
ftr-482	252	2	regs	reg	NOUN
ftr-482	252	3	.	.	PUNCT
ftr-482	253	1	§	§	PROPN
ftr-482	253	2	1.881	1.881	NUM
ftr-482	253	3	-	-	SYM
ftr-482	253	4	3(e	3(e	NUM
ftr-482	253	5	)	)	PUNCT
ftr-482	253	6	ex	ex	NOUN
ftr-482	253	7	.	.	NOUN
ftr-482	253	8	20	20	NUM
ftr-482	253	9	.	.	PUNCT
ftr-482	254	1	[	[	X
ftr-482	254	2	vol	vol	NOUN
ftr-482	254	3	.	.	PUNCT
ftr-482	254	4	2:9	2:9	NUM
ftr-482	254	5	treaty	treaty	NOUN
ftr-482	254	6	override	override	NOUN
ftr-482	254	7	by	by	ADP
ftr-482	254	8	administrative	administrative	ADJ
ftr-482	254	9	regulation	regulation	NOUN
ftr-482	254	10	section	section	NOUN
ftr-482	254	11	881	881	NUM
ftr-482	254	12	with	with	ADP
ftr-482	254	13	respect	respect	NOUN
ftr-482	254	14	to	to	ADP
ftr-482	254	15	payments	payment	NOUN
ftr-482	254	16	made	make	VERB
ftr-482	254	17	pursuant	pursuant	ADJ
ftr-482	254	18	to	to	ADP
ftr-482	254	19	the	the	DET
ftr-482	254	20	conduit	conduit	NOUN
ftr-482	254	21	financing	financing	NOUN
ftr-482	254	22	arrangement	arrangement	NOUN
ftr-482	254	23	.	.	PUNCT
ftr-482	255	1	"42	"42	NOUN
ftr-482	256	1	there	there	PRON
ftr-482	256	2	is	be	VERB
ftr-482	256	3	no	no	DET
ftr-482	256	4	doubt	doubt	NOUN
ftr-482	256	5	that	that	SCONJ
ftr-482	256	6	properly	properly	ADV
ftr-482	256	7	enacted	enact	VERB
ftr-482	256	8	domestic	domestic	ADJ
ftr-482	256	9	law	law	NOUN
ftr-482	256	10	that	that	PRON
ftr-482	256	11	overrides	override	VERB
ftr-482	256	12	a	a	DET
ftr-482	256	13	treaty	treaty	NOUN
ftr-482	256	14	provision	provision	NOUN
ftr-482	256	15	will	will	AUX
ftr-482	256	16	be	be	AUX
ftr-482	256	17	upheld	uphold	VERB
ftr-482	256	18	in	in	ADP
ftr-482	256	19	a	a	DET
ftr-482	256	20	u.s	u.s	PROPN
ftr-482	256	21	.	.	PROPN
ftr-482	256	22	court	court	NOUN
ftr-482	256	23	of	of	ADP
ftr-482	256	24	law,43	law,43	NOUN
ftr-482	256	25	even	even	ADV
ftr-482	256	26	though	though	SCONJ
ftr-482	256	27	the	the	DET
ftr-482	256	28	override	override	NOUN
ftr-482	256	29	is	be	AUX
ftr-482	256	30	a	a	DET
ftr-482	256	31	clear	clear	ADJ
ftr-482	256	32	violation	violation	NOUN
ftr-482	256	33	of	of	ADP
ftr-482	256	34	international	international	PROPN
ftr-482	256	35	law.4	law.4	PROPN
ftr-482	256	36	a	a	DET
ftr-482	256	37	taxpayer	taxpayer	NOUN
ftr-482	256	38	can	can	AUX
ftr-482	256	39	not	not	PART
ftr-482	256	40	successfully	successfully	ADV
ftr-482	256	41	assert	assert	VERB
ftr-482	256	42	breach	breach	NOUN
ftr-482	256	43	of	of	ADP
ftr-482	256	44	a	a	DET
ftr-482	256	45	treaty	treaty	NOUN
ftr-482	256	46	commitment	commitment	NOUN
ftr-482	256	47	as	as	ADP
ftr-482	256	48	a	a	DET
ftr-482	256	49	defense	defense	NOUN
ftr-482	256	50	against	against	ADP
ftr-482	256	51	the	the	DET
ftr-482	256	52	application	application	NOUN
ftr-482	256	53	of	of	ADP
ftr-482	256	54	u.s	u.s	PROPN
ftr-482	256	55	.	.	PROPN
ftr-482	256	56	domestic	domestic	PROPN
ftr-482	256	57	law.45	law.45	ADJ
ftr-482	256	58	a	a	DET
ftr-482	256	59	tax	tax	NOUN
ftr-482	256	60	convention	convention	NOUN
ftr-482	256	61	is	be	AUX
ftr-482	256	62	a	a	DET
ftr-482	256	63	treaty	treaty	NOUN
ftr-482	256	64	under	under	ADP
ftr-482	256	65	the	the	DET
ftr-482	256	66	u.s	u.s	PROPN
ftr-482	256	67	.	.	PROPN
ftr-482	256	68	constitution	constitution	PROPN
ftr-482	256	69	.	.	PUNCT
ftr-482	256	70	'	'	PUNCT
ftr-482	257	1	the	the	DET
ftr-482	257	2	supremacy	supremacy	NOUN
ftr-482	257	3	clause	clause	NOUN
ftr-482	257	4	of	of	ADP
ftr-482	257	5	the	the	DET
ftr-482	257	6	constitution	constitution	NOUN
ftr-482	257	7	provides	provide	VERB
ftr-482	257	8	in	in	ADP
ftr-482	257	9	part	part	NOUN
ftr-482	257	10	:	:	PUNCT
ftr-482	257	11	"	"	PUNCT
ftr-482	257	12	this	this	DET
ftr-482	257	13	constitution	constitution	NOUN
ftr-482	257	14	,	,	PUNCT
ftr-482	257	15	and	and	CCONJ
ftr-482	257	16	the	the	DET
ftr-482	257	17	laws	law	NOUN
ftr-482	257	18	of	of	ADP
ftr-482	257	19	the	the	DET
ftr-482	257	20	united	united	PROPN
ftr-482	257	21	states	states	PROPN
ftr-482	257	22	which	which	PRON
ftr-482	257	23	shall	shall	AUX
ftr-482	257	24	be	be	AUX
ftr-482	257	25	made	make	VERB
ftr-482	257	26	in	in	ADP
ftr-482	257	27	pursuance	pursuance	NOUN
ftr-482	257	28	thereof	thereof	ADV
ftr-482	257	29	,	,	PUNCT
ftr-482	257	30	and	and	CCONJ
ftr-482	257	31	all	all	DET
ftr-482	257	32	treaties	treaty	NOUN
ftr-482	257	33	made	make	VERB
ftr-482	257	34	,	,	PUNCT
ftr-482	257	35	or	or	CCONJ
ftr-482	257	36	which	which	PRON
ftr-482	257	37	shall	shall	AUX
ftr-482	257	38	be	be	AUX
ftr-482	257	39	made	make	VERB
ftr-482	257	40	,	,	PUNCT
ftr-482	257	41	under	under	ADP
ftr-482	257	42	the	the	DET
ftr-482	257	43	authority	authority	NOUN
ftr-482	257	44	of	of	ADP
ftr-482	257	45	the	the	DET
ftr-482	257	46	united	united	PROPN
ftr-482	257	47	states	states	PROPN
ftr-482	257	48	,	,	PUNCT
ftr-482	257	49	shall	shall	AUX
ftr-482	257	50	be	be	AUX
ftr-482	257	51	the	the	DET
ftr-482	257	52	supreme	supreme	ADJ
ftr-482	257	53	law	law	NOUN
ftr-482	257	54	of	of	ADP
ftr-482	257	55	the	the	DET
ftr-482	257	56	land	land	NOUN
ftr-482	257	57	.	.	PUNCT
ftr-482	258	1	"	"	PUNCT
ftr-482	258	2	'	'	PUNCT
ftr-482	258	3	in	in	ADP
ftr-482	258	4	a	a	DET
ftr-482	258	5	series	series	NOUN
ftr-482	258	6	of	of	ADP
ftr-482	258	7	early	early	ADJ
ftr-482	258	8	cases	case	NOUN
ftr-482	258	9	,	,	PUNCT
ftr-482	258	10	the	the	DET
ftr-482	258	11	supreme	supreme	PROPN
ftr-482	258	12	court	court	PROPN
ftr-482	258	13	ruled	rule	VERB
ftr-482	258	14	that	that	SCONJ
ftr-482	258	15	under	under	ADP
ftr-482	258	16	the	the	DET
ftr-482	258	17	supremacy	supremacy	NOUN
ftr-482	258	18	clause	clause	NOUN
ftr-482	258	19	,	,	PUNCT
ftr-482	258	20	statutes	statute	NOUN
ftr-482	258	21	and	and	CCONJ
ftr-482	258	22	treaties	treaty	NOUN
ftr-482	258	23	have	have	VERB
ftr-482	258	24	equal	equal	ADJ
ftr-482	258	25	status	status	NOUN
ftr-482	258	26	.	.	PUNCT
ftr-482	258	27	'	'	PUNCT
ftr-482	259	1	as	as	ADP
ftr-482	259	2	a	a	DET
ftr-482	259	3	consequence	consequence	NOUN
ftr-482	259	4	,	,	PUNCT
ftr-482	259	5	the	the	DET
ftr-482	259	6	court	court	NOUN
ftr-482	259	7	reasoned	reason	VERB
ftr-482	259	8	,	,	PUNCT
ftr-482	259	9	a	a	DET
ftr-482	259	10	treaty	treaty	NOUN
ftr-482	259	11	"	"	PUNCT
ftr-482	259	12	may	may	AUX
ftr-482	259	13	supersede	supersede	VERB
ftr-482	259	14	a	a	DET
ftr-482	259	15	prior	prior	ADJ
ftr-482	259	16	act	act	NOUN
ftr-482	259	17	of	of	ADP
ftr-482	259	18	congress	congress	PROPN
ftr-482	259	19	,	,	PUNCT
ftr-482	259	20	and	and	CCONJ
ftr-482	259	21	an	an	DET
ftr-482	259	22	act	act	NOUN
ftr-482	259	23	of	of	ADP
ftr-482	259	24	congress	congress	PROPN
ftr-482	259	25	may	may	AUX
ftr-482	259	26	supersede	supersede	VERB
ftr-482	259	27	a	a	DET
ftr-482	259	28	prior	prior	ADJ
ftr-482	259	29	treaty	treaty	NOUN
ftr-482	259	30	.	.	PUNCT
ftr-482	260	1	"49	"49	VERB
ftr-482	260	2	the	the	DET
ftr-482	260	3	idea	idea	NOUN
ftr-482	260	4	that	that	SCONJ
ftr-482	260	5	treaties	treaty	NOUN
ftr-482	260	6	and	and	CCONJ
ftr-482	260	7	the	the	DET
ftr-482	260	8	laws	law	NOUN
ftr-482	260	9	of	of	ADP
ftr-482	260	10	the	the	DET
ftr-482	260	11	united	united	PROPN
ftr-482	260	12	states	states	PROPN
ftr-482	260	13	are	be	AUX
ftr-482	260	14	of	of	ADP
ftr-482	260	15	equal	equal	ADJ
ftr-482	260	16	dignity	dignity	NOUN
ftr-482	260	17	has	have	AUX
ftr-482	260	18	been	be	AUX
ftr-482	260	19	challenged	challenge	VERB
ftr-482	260	20	.	.	PUNCT
ftr-482	260	21	"	"	PUNCT
ftr-482	261	1	indeed	indeed	ADV
ftr-482	261	2	,	,	PUNCT
ftr-482	261	3	although	although	SCONJ
ftr-482	261	4	no	no	DET
ftr-482	261	5	one	one	PRON
ftr-482	261	6	would	would	AUX
ftr-482	261	7	contend	contend	VERB
ftr-482	261	8	that	that	SCONJ
ftr-482	261	9	the	the	DET
ftr-482	261	10	constitution	constitution	NOUN
ftr-482	261	11	is	be	AUX
ftr-482	261	12	on	on	ADP
ftr-482	261	13	equal	equal	ADJ
ftr-482	261	14	footing	foot	VERB
ftr-482	261	15	with	with	ADP
ftr-482	261	16	a	a	DET
ftr-482	261	17	statute	statute	NOUN
ftr-482	261	18	,	,	PUNCT
ftr-482	261	19	they	they	PRON
ftr-482	261	20	are	be	AUX
ftr-482	261	21	enumerated	enumerate	VERB
ftr-482	261	22	together	together	ADV
ftr-482	261	23	in	in	ADP
ftr-482	261	24	the	the	DET
ftr-482	261	25	supremacy	supremacy	NOUN
ftr-482	261	26	clause	clause	NOUN
ftr-482	261	27	.	.	PUNCT
ftr-482	262	1	nevertheless	nevertheless	ADV
ftr-482	262	2	,	,	PUNCT
ftr-482	262	3	the	the	DET
ftr-482	262	4	doctrine	doctrine	NOUN
ftr-482	262	5	of	of	ADP
ftr-482	262	6	equal	equal	ADJ
ftr-482	262	7	status	status	NOUN
ftr-482	262	8	is	be	AUX
ftr-482	262	9	firmly	firmly	ADV
ftr-482	262	10	entrenched.5	entrenched.5	NOUN
ftr-482	262	11	'	'	PUNCT
ftr-482	262	12	in	in	ADP
ftr-482	262	13	the	the	DET
ftr-482	262	14	internal	internal	ADJ
ftr-482	262	15	revenue	revenue	NOUN
ftr-482	262	16	code	code	NOUN
ftr-482	262	17	,	,	PUNCT
ftr-482	262	18	the	the	DET
ftr-482	262	19	doctrine	doctrine	NOUN
ftr-482	262	20	of	of	ADP
ftr-482	262	21	equal	equal	ADJ
ftr-482	262	22	status	status	NOUN
ftr-482	262	23	is	be	AUX
ftr-482	262	24	codified	codify	VERB
ftr-482	262	25	in	in	ADP
ftr-482	262	26	section	section	NOUN
ftr-482	262	27	7852(d)(1	7852(d)(1	NUM
ftr-482	262	28	)	)	PUNCT
ftr-482	262	29	,	,	PUNCT
ftr-482	262	30	which	which	PRON
ftr-482	262	31	provides	provide	VERB
ftr-482	262	32	:	:	PUNCT
ftr-482	262	33	42	42	NUM
ftr-482	262	34	.	.	PUNCT
ftr-482	262	35	regs	regs	PROPN
ftr-482	262	36	.	.	PUNCT
ftr-482	263	1	§	§	PROPN
ftr-482	263	2	1.881	1.881	NUM
ftr-482	263	3	-	-	SYM
ftr-482	263	4	3(a)(3)(ii)(c	3(a)(3)(ii)(c	NUM
ftr-482	263	5	)	)	PUNCT
ftr-482	263	6	.	.	PUNCT
ftr-482	264	1	43	43	NUM
ftr-482	264	2	.	.	PUNCT
ftr-482	265	1	see	see	VERB
ftr-482	265	2	,	,	PUNCT
ftr-482	265	3	e.g.	e.g.	ADV
ftr-482	265	4	,	,	PUNCT
ftr-482	265	5	the	the	DET
ftr-482	265	6	cherokee	cherokee	PROPN
ftr-482	265	7	tobacco	tobacco	PROPN
ftr-482	265	8	,	,	PUNCT
ftr-482	265	9	78	78	NUM
ftr-482	266	1	u.s	u.s	PROPN
ftr-482	266	2	.	.	PROPN
ftr-482	266	3	616	616	NUM
ftr-482	266	4	,	,	PUNCT
ftr-482	266	5	621	621	NUM
ftr-482	266	6	(	(	PUNCT
ftr-482	266	7	1870	1870	NUM
ftr-482	266	8	)	)	PUNCT
ftr-482	266	9	;	;	PUNCT
ftr-482	266	10	see	see	VERB
ftr-482	266	11	also	also	ADV
ftr-482	266	12	chinese	chinese	ADJ
ftr-482	266	13	exclusion	exclusion	NOUN
ftr-482	266	14	case	case	NOUN
ftr-482	266	15	,	,	PUNCT
ftr-482	266	16	130	130	NUM
ftr-482	266	17	u.s	u.s	PROPN
ftr-482	266	18	.	.	PROPN
ftr-482	266	19	581	581	NUM
ftr-482	266	20	,	,	PUNCT
ftr-482	266	21	600	600	NUM
ftr-482	266	22	(	(	PUNCT
ftr-482	266	23	1889	1889	NUM
ftr-482	266	24	)	)	PUNCT
ftr-482	266	25	;	;	PUNCT
ftr-482	266	26	whitney	whitney	PROPN
ftr-482	266	27	v.	v.	PROPN
ftr-482	266	28	robertson	robertson	PROPN
ftr-482	266	29	,	,	PUNCT
ftr-482	266	30	124	124	NUM
ftr-482	266	31	u.s	u.s	PROPN
ftr-482	266	32	.	.	PROPN
ftr-482	266	33	190	190	NUM
ftr-482	266	34	,	,	PUNCT
ftr-482	266	35	195	195	NUM
ftr-482	266	36	(	(	PUNCT
ftr-482	266	37	1888	1888	NUM
ftr-482	266	38	)	)	PUNCT
ftr-482	266	39	;	;	PUNCT
ftr-482	266	40	head	head	VERB
ftr-482	266	41	money	money	NOUN
ftr-482	266	42	cases	case	NOUN
ftr-482	266	43	,	,	PUNCT
ftr-482	266	44	112	112	NUM
ftr-482	266	45	u.s	u.s	PROPN
ftr-482	266	46	.	.	PROPN
ftr-482	266	47	580	580	NUM
ftr-482	266	48	,	,	PUNCT
ftr-482	266	49	599	599	NUM
ftr-482	266	50	(	(	PUNCT
ftr-482	266	51	1884	1884	NUM
ftr-482	266	52	)	)	PUNCT
ftr-482	266	53	.	.	PUNCT
ftr-482	267	1	44	44	NUM
ftr-482	267	2	.	.	PUNCT
ftr-482	268	1	while	while	SCONJ
ftr-482	268	2	a	a	DET
ftr-482	268	3	statute	statute	NOUN
ftr-482	268	4	may	may	AUX
ftr-482	268	5	supersede	supersede	VERB
ftr-482	268	6	a	a	DET
ftr-482	268	7	prior	prior	ADJ
ftr-482	268	8	treaty	treaty	NOUN
ftr-482	268	9	as	as	ADP
ftr-482	268	10	a	a	DET
ftr-482	268	11	matter	matter	NOUN
ftr-482	268	12	of	of	ADP
ftr-482	268	13	u.s	u.s	PROPN
ftr-482	268	14	.	.	PROPN
ftr-482	268	15	domestic	domestic	ADJ
ftr-482	268	16	law	law	NOUN
ftr-482	268	17	,	,	PUNCT
ftr-482	268	18	as	as	ADP
ftr-482	268	19	a	a	DET
ftr-482	268	20	matter	matter	NOUN
ftr-482	268	21	of	of	ADP
ftr-482	268	22	international	international	ADJ
ftr-482	268	23	law	law	NOUN
ftr-482	268	24	,	,	PUNCT
ftr-482	268	25	the	the	DET
ftr-482	268	26	united	united	PROPN
ftr-482	268	27	states	states	PROPN
ftr-482	268	28	is	be	AUX
ftr-482	268	29	obligated	obligate	VERB
ftr-482	268	30	to	to	PART
ftr-482	268	31	fulfill	fulfill	VERB
ftr-482	268	32	its	its	PRON
ftr-482	268	33	treaty	treaty	NOUN
ftr-482	268	34	obligations	obligation	NOUN
ftr-482	268	35	.	.	PUNCT
ftr-482	269	1	see	see	VERB
ftr-482	269	2	vienna	vienna	PROPN
ftr-482	269	3	convention	convention	PROPN
ftr-482	269	4	of	of	ADP
ftr-482	269	5	the	the	DET
ftr-482	269	6	law	law	NOUN
ftr-482	269	7	of	of	ADP
ftr-482	269	8	treaties	treaty	NOUN
ftr-482	269	9	,	,	PUNCT
ftr-482	269	10	may	may	AUX
ftr-482	269	11	23	23	NUM
ftr-482	269	12	,	,	PUNCT
ftr-482	269	13	1969	1969	NUM
ftr-482	269	14	,	,	PUNCT
ftr-482	269	15	art	art	NOUN
ftr-482	269	16	.	.	PUNCT
ftr-482	270	1	26	26	NUM
ftr-482	270	2	,	,	PUNCT
ftr-482	270	3	8	8	NUM
ftr-482	270	4	i.lm	i.lm	PROPN
ftr-482	270	5	.	.	PROPN
ftr-482	270	6	679	679	NUM
ftr-482	270	7	,	,	PUNCT
ftr-482	270	8	690	690	NUM
ftr-482	270	9	;	;	PUNCT
ftr-482	270	10	restatement	restatement	NOUN
ftr-482	270	11	,	,	PUNCT
ftr-482	270	12	supra	supra	PROPN
ftr-482	270	13	note	note	NOUN
ftr-482	270	14	27	27	NUM
ftr-482	270	15	,	,	PUNCT
ftr-482	270	16	§	§	PROPN
ftr-482	270	17	321	321	NUM
ftr-482	270	18	cmt	cmt	NOUN
ftr-482	270	19	.	.	PUNCT
ftr-482	271	1	a.	a.	NOUN
ftr-482	272	1	this	this	DET
ftr-482	272	2	principle	principle	NOUN
ftr-482	272	3	is	be	AUX
ftr-482	272	4	embodied	embody	VERB
ftr-482	272	5	in	in	ADP
ftr-482	272	6	the	the	DET
ftr-482	272	7	doctrine	doctrine	NOUN
ftr-482	272	8	of	of	ADP
ftr-482	272	9	pacta	pacta	PROPN
ftr-482	272	10	sunt	sunt	PROPN
ftr-482	272	11	servanda	servanda	PROPN
ftr-482	272	12	-	-	PUNCT
ftr-482	272	13	agreements	agreement	NOUN
ftr-482	272	14	of	of	ADP
ftr-482	272	15	the	the	DET
ftr-482	272	16	parties	party	NOUN
ftr-482	272	17	must	must	AUX
ftr-482	272	18	be	be	AUX
ftr-482	272	19	observed	observe	VERB
ftr-482	272	20	.	.	PUNCT
ftr-482	273	1	the	the	DET
ftr-482	273	2	international	international	ADJ
ftr-482	273	3	obligation	obligation	NOUN
ftr-482	273	4	survives	survive	VERB
ftr-482	273	5	any	any	DET
ftr-482	273	6	subsequent	subsequent	ADJ
ftr-482	273	7	restrictions	restriction	NOUN
ftr-482	273	8	in	in	ADP
ftr-482	273	9	domestic	domestic	ADJ
ftr-482	273	10	law	law	NOUN
ftr-482	273	11	.	.	PUNCT
ftr-482	274	1	the	the	DET
ftr-482	274	2	fact	fact	NOUN
ftr-482	274	3	that	that	SCONJ
ftr-482	274	4	an	an	DET
ftr-482	274	5	override	override	NOUN
ftr-482	274	6	violates	violate	VERB
ftr-482	274	7	international	international	ADJ
ftr-482	274	8	law	law	NOUN
ftr-482	274	9	has	have	AUX
ftr-482	274	10	obviously	obviously	ADV
ftr-482	274	11	not	not	PART
ftr-482	274	12	completely	completely	ADV
ftr-482	274	13	deterred	deter	VERB
ftr-482	274	14	the	the	DET
ftr-482	274	15	united	united	PROPN
ftr-482	274	16	states	states	PROPN
ftr-482	274	17	from	from	ADP
ftr-482	274	18	enacting	enact	VERB
ftr-482	274	19	and	and	CCONJ
ftr-482	274	20	enforcing	enforce	VERB
ftr-482	274	21	overriding	overriding	ADJ
ftr-482	274	22	legislation	legislation	NOUN
ftr-482	274	23	.	.	PUNCT
ftr-482	275	1	45	45	NUM
ftr-482	275	2	.	.	PUNCT
ftr-482	275	3	diggs	diggs	PROPN
ftr-482	275	4	v.	v.	ADP
ftr-482	275	5	shultz	shultz	PROPN
ftr-482	275	6	,	,	PUNCT
ftr-482	275	7	470	470	NUM
ftr-482	275	8	f.2d	f.2d	NUM
ftr-482	275	9	461	461	NUM
ftr-482	275	10	,	,	PUNCT
ftr-482	275	11	464	464	NUM
ftr-482	275	12	-	-	SYM
ftr-482	275	13	67	67	NUM
ftr-482	275	14	(	(	PUNCT
ftr-482	275	15	d.c	d.c	PROPN
ftr-482	275	16	.	.	PROPN
ftr-482	275	17	cir	cir	PROPN
ftr-482	275	18	.	.	PROPN
ftr-482	275	19	1972	1972	NUM
ftr-482	275	20	)	)	PUNCT
ftr-482	275	21	,	,	PUNCT
ftr-482	275	22	cert	cert	PROPN
ftr-482	275	23	.	.	PUNCT
ftr-482	275	24	denied	deny	VERB
ftr-482	275	25	.	.	PUNCT
ftr-482	276	1	411	411	NUM
ftr-482	277	1	u.s	u.s	PROPN
ftr-482	277	2	.	.	PROPN
ftr-482	277	3	931	931	NUM
ftr-482	277	4	(	(	PUNCT
ftr-482	277	5	1973	1973	NUM
ftr-482	277	6	)	)	PUNCT
ftr-482	277	7	.	.	PUNCT
ftr-482	278	1	46	46	NUM
ftr-482	278	2	.	.	PUNCT
ftr-482	278	3	samann	samann	PROPN
ftr-482	278	4	v.	v.	PROPN
ftr-482	278	5	commissioner	commissioner	PROPN
ftr-482	278	6	,	,	PUNCT
ftr-482	278	7	313	313	NUM
ftr-482	278	8	f.2d	f.2d	NUM
ftr-482	278	9	461	461	NUM
ftr-482	278	10	,	,	PUNCT
ftr-482	278	11	463	463	NUM
ftr-482	278	12	(	(	PUNCT
ftr-482	278	13	4th	4th	ADJ
ftr-482	278	14	cir	cir	NOUN
ftr-482	278	15	.	.	PROPN
ftr-482	278	16	1963	1963	NUM
ftr-482	278	17	)	)	PUNCT
ftr-482	278	18	;	;	PUNCT
ftr-482	278	19	american	american	PROPN
ftr-482	278	20	trust	trust	PROPN
ftr-482	278	21	co.	co.	PROPN
ftr-482	278	22	v.	v.	ADP
ftr-482	278	23	smyth	smyth	PROPN
ftr-482	278	24	,	,	PUNCT
ftr-482	278	25	247	247	NUM
ftr-482	278	26	f.2d	f.2d	NOUN
ftr-482	278	27	149	149	NUM
ftr-482	278	28	,	,	PUNCT
ftr-482	278	29	153	153	NUM
ftr-482	278	30	(	(	PUNCT
ftr-482	278	31	9th	9th	ADJ
ftr-482	278	32	cir	cir	NOUN
ftr-482	278	33	.	.	PUNCT
ftr-482	278	34	1957	1957	NUM
ftr-482	278	35	)	)	PUNCT
ftr-482	278	36	.	.	PUNCT
ftr-482	279	1	47	47	NUM
ftr-482	279	2	.	.	PUNCT
ftr-482	280	1	u.s	u.s	PROPN
ftr-482	280	2	.	.	PROPN
ftr-482	280	3	const	const	PROPN
ftr-482	280	4	.	.	PUNCT
ftr-482	280	5	art	art	NOUN
ftr-482	280	6	.	.	PUNCT
ftr-482	281	1	vi	vi	NOUN
ftr-482	281	2	,	,	PUNCT
ftr-482	281	3	cl	cl	NOUN
ftr-482	281	4	.	.	NOUN
ftr-482	282	1	2	2	NUM
ftr-482	282	2	.	.	X
ftr-482	282	3	48	48	NUM
ftr-482	282	4	.	.	PUNCT
ftr-482	283	1	see	see	VERB
ftr-482	283	2	supra	supra	PROPN
ftr-482	283	3	note	note	PROPN
ftr-482	284	1	43	43	NUM
ftr-482	284	2	.	.	PUNCT
ftr-482	285	1	49	49	NUM
ftr-482	285	2	.	.	PUNCT
ftr-482	286	1	the	the	DET
ftr-482	286	2	cherokee	cherokee	PROPN
ftr-482	286	3	tobacco	tobacco	PROPN
ftr-482	286	4	,	,	PUNCT
ftr-482	286	5	78	78	NUM
ftr-482	286	6	u.s	u.s	PROPN
ftr-482	286	7	.	.	PROPN
ftr-482	286	8	at	at	ADP
ftr-482	286	9	621	621	NUM
ftr-482	286	10	.	.	PUNCT
ftr-482	287	1	50	50	NUM
ftr-482	287	2	.	.	X
ftr-482	288	1	committee	committee	NOUN
ftr-482	288	2	on	on	ADP
ftr-482	288	3	u.s	u.s	PROPN
ftr-482	288	4	.	.	PROPN
ftr-482	288	5	activities	activity	NOUN
ftr-482	288	6	of	of	ADP
ftr-482	288	7	foreign	foreign	ADJ
ftr-482	288	8	taxpayers	taxpayer	NOUN
ftr-482	288	9	and	and	CCONJ
ftr-482	288	10	foreign	foreign	ADJ
ftr-482	288	11	activities	activity	NOUN
ftr-482	288	12	of	of	ADP
ftr-482	288	13	u.s	u.s	PROPN
ftr-482	288	14	.	.	PROPN
ftr-482	288	15	taxpayers	taxpayer	NOUN
ftr-482	288	16	of	of	ADP
ftr-482	288	17	the	the	DET
ftr-482	288	18	new	new	PROPN
ftr-482	288	19	york	york	PROPN
ftr-482	288	20	state	state	PROPN
ftr-482	288	21	bar	bar	PROPN
ftr-482	288	22	association	association	NOUN
ftr-482	288	23	section	section	NOUN
ftr-482	288	24	of	of	ADP
ftr-482	288	25	taxation	taxation	NOUN
ftr-482	288	26	.	.	PUNCT
ftr-482	289	1	legislative	legislative	ADJ
ftr-482	289	2	overrides	override	VERB
ftr-482	289	3	of	of	ADP
ftr-482	289	4	tax	tax	NOUN
ftr-482	289	5	treaties	treaty	NOUN
ftr-482	289	6	,	,	PUNCT
ftr-482	289	7	37	37	NUM
ftr-482	289	8	tax	tax	NOUN
ftr-482	289	9	notes	note	NOUN
ftr-482	289	10	931	931	NUM
ftr-482	289	11	,	,	PUNCT
ftr-482	289	12	932	932	NUM
ftr-482	289	13	-	-	SYM
ftr-482	289	14	33	33	NUM
ftr-482	289	15	(	(	PUNCT
ftr-482	289	16	nov	nov	PROPN
ftr-482	289	17	.	.	PROPN
ftr-482	289	18	30	30	NUM
ftr-482	289	19	.	.	PUNCT
ftr-482	289	20	1987	1987	NUM
ftr-482	289	21	)	)	PUNCT
ftr-482	289	22	;	;	PUNCT
ftr-482	289	23	louis	louis	PROPN
ftr-482	289	24	henkin	henkin	ADV
ftr-482	289	25	,	,	PUNCT
ftr-482	289	26	foreign	foreign	ADJ
ftr-482	289	27	affairs	affair	NOUN
ftr-482	289	28	and	and	CCONJ
ftr-482	289	29	the	the	DET
ftr-482	289	30	constitution	constitution	NOUN
ftr-482	289	31	163	163	NUM
ftr-482	289	32	-	-	SYM
ftr-482	289	33	64	64	NUM
ftr-482	289	34	(	(	PUNCT
ftr-482	289	35	1972	1972	NUM
ftr-482	289	36	)	)	PUNCT
ftr-482	289	37	.	.	PUNCT
ftr-482	290	1	51	51	NUM
ftr-482	290	2	.	.	PUNCT
ftr-482	291	1	see	see	VERB
ftr-482	291	2	restatement	restatement	NOUN
ftr-482	291	3	,	,	PUNCT
ftr-482	291	4	supra	supra	PROPN
ftr-482	291	5	note	note	NOUN
ftr-482	291	6	27	27	NUM
ftr-482	291	7	,	,	PUNCT
ftr-482	291	8	§	§	PROPN
ftr-482	291	9	115(1)(a	115(1)(a	NUM
ftr-482	291	10	)	)	PUNCT
ftr-482	291	11	note	note	NOUN
ftr-482	291	12	1	1	NUM
ftr-482	291	13	.	.	NUM
ftr-482	291	14	19951	19951	NUM
ftr-482	292	1	florida	florida	PROPN
ftr-482	292	2	tax	tax	PROPN
ftr-482	292	3	review	review	NOUN
ftr-482	292	4	"	"	PUNCT
ftr-482	292	5	for	for	ADP
ftr-482	292	6	purposes	purpose	NOUN
ftr-482	292	7	of	of	ADP
ftr-482	292	8	determining	determine	VERB
ftr-482	292	9	the	the	DET
ftr-482	292	10	relationship	relationship	NOUN
ftr-482	292	11	between	between	ADP
ftr-482	292	12	a	a	DET
ftr-482	292	13	provision	provision	NOUN
ftr-482	292	14	of	of	ADP
ftr-482	292	15	a	a	DET
ftr-482	292	16	treaty	treaty	NOUN
ftr-482	292	17	and	and	CCONJ
ftr-482	292	18	any	any	DET
ftr-482	292	19	law	law	NOUN
ftr-482	292	20	of	of	ADP
ftr-482	292	21	the	the	DET
ftr-482	292	22	united	united	PROPN
ftr-482	292	23	states	states	PROPN
ftr-482	292	24	affecting	affect	VERB
ftr-482	292	25	revenue	revenue	NOUN
ftr-482	292	26	,	,	PUNCT
ftr-482	292	27	neither	neither	CCONJ
ftr-482	292	28	the	the	DET
ftr-482	292	29	treaty	treaty	NOUN
ftr-482	292	30	nor	nor	CCONJ
ftr-482	292	31	the	the	DET
ftr-482	292	32	law	law	NOUN
ftr-482	292	33	shall	shall	AUX
ftr-482	292	34	have	have	VERB
ftr-482	292	35	preferential	preferential	ADJ
ftr-482	292	36	status	status	NOUN
ftr-482	292	37	by	by	ADP
ftr-482	292	38	reason	reason	NOUN
ftr-482	292	39	of	of	ADP
ftr-482	292	40	its	its	PRON
ftr-482	292	41	being	be	AUX
ftr-482	292	42	a	a	DET
ftr-482	292	43	treaty	treaty	NOUN
ftr-482	292	44	or	or	CCONJ
ftr-482	292	45	law	law	NOUN
ftr-482	292	46	.	.	PUNCT
ftr-482	292	47	"	"	PUNCT
ftr-482	293	1	in	in	ADP
ftr-482	293	2	cook	cook	PROPN
ftr-482	293	3	v.	v.	PROPN
ftr-482	293	4	united	united	PROPN
ftr-482	293	5	states,52	states,52	PROPN
ftr-482	293	6	the	the	DET
ftr-482	293	7	supreme	supreme	PROPN
ftr-482	293	8	court	court	PROPN
ftr-482	293	9	found	find	VERB
ftr-482	293	10	that	that	SCONJ
ftr-482	293	11	the	the	DET
ftr-482	293	12	mere	mere	ADJ
ftr-482	293	13	re	re	NOUN
ftr-482	293	14	-	-	NOUN
ftr-482	293	15	enactment	enactment	NOUN
ftr-482	293	16	of	of	ADP
ftr-482	293	17	a	a	DET
ftr-482	293	18	statute	statute	NOUN
ftr-482	293	19	authorizing	authorize	VERB
ftr-482	293	20	the	the	DET
ftr-482	293	21	boarding	boarding	NOUN
ftr-482	293	22	of	of	ADP
ftr-482	293	23	vessels	vessel	NOUN
ftr-482	293	24	suspected	suspect	VERB
ftr-482	293	25	of	of	ADP
ftr-482	293	26	smuggling	smuggle	VERB
ftr-482	293	27	liquor	liquor	NOUN
ftr-482	293	28	into	into	ADP
ftr-482	293	29	the	the	DET
ftr-482	293	30	united	united	PROPN
ftr-482	293	31	states	states	PROPN
ftr-482	293	32	did	do	AUX
ftr-482	293	33	not	not	PART
ftr-482	293	34	supersede	supersede	VERB
ftr-482	293	35	a	a	DET
ftr-482	293	36	treaty	treaty	NOUN
ftr-482	293	37	with	with	ADP
ftr-482	293	38	the	the	DET
ftr-482	293	39	united	united	ADJ
ftr-482	293	40	kingdom	kingdom	PROPN
ftr-482	293	41	that	that	PRON
ftr-482	293	42	limited	limit	VERB
ftr-482	293	43	such	such	ADJ
ftr-482	293	44	boarding	boarding	NOUN
ftr-482	293	45	.	.	PUNCT
ftr-482	294	1	generally	generally	ADV
ftr-482	294	2	,	,	PUNCT
ftr-482	294	3	it	it	PRON
ftr-482	294	4	takes	take	VERB
ftr-482	294	5	a	a	DET
ftr-482	294	6	clear	clear	ADJ
ftr-482	294	7	expression	expression	NOUN
ftr-482	294	8	of	of	ADP
ftr-482	294	9	congressional	congressional	ADJ
ftr-482	294	10	intent	intent	NOUN
ftr-482	294	11	-	-	PUNCT
ftr-482	294	12	either	either	CCONJ
ftr-482	294	13	in	in	ADP
ftr-482	294	14	the	the	DET
ftr-482	294	15	statutory	statutory	ADJ
ftr-482	294	16	language	language	NOUN
ftr-482	294	17	or	or	CCONJ
ftr-482	294	18	in	in	ADP
ftr-482	294	19	the	the	DET
ftr-482	294	20	legislative	legislative	ADJ
ftr-482	294	21	history	history	NOUN
ftr-482	294	22	-	-	PUNCT
ftr-482	294	23	before	before	SCONJ
ftr-482	294	24	a	a	DET
ftr-482	294	25	court	court	NOUN
ftr-482	294	26	will	will	AUX
ftr-482	294	27	interpret	interpret	VERB
ftr-482	294	28	a	a	DET
ftr-482	294	29	statute	statute	NOUN
ftr-482	294	30	to	to	PART
ftr-482	294	31	override	override	VERB
ftr-482	294	32	a	a	DET
ftr-482	294	33	preexisting	preexisting	NOUN
ftr-482	294	34	treaty.53	treaty.53	NOUN
ftr-482	294	35	however	however	ADV
ftr-482	294	36	,	,	PUNCT
ftr-482	294	37	even	even	ADV
ftr-482	294	38	if	if	SCONJ
ftr-482	294	39	there	there	PRON
ftr-482	294	40	is	be	VERB
ftr-482	294	41	not	not	PART
ftr-482	294	42	a	a	DET
ftr-482	294	43	clear	clear	ADJ
ftr-482	294	44	expression	expression	NOUN
ftr-482	294	45	of	of	ADP
ftr-482	294	46	congressional	congressional	ADJ
ftr-482	294	47	intent	intent	NOUN
ftr-482	294	48	to	to	PART
ftr-482	294	49	override	override	VERB
ftr-482	294	50	,	,	PUNCT
ftr-482	294	51	courts	court	NOUN
ftr-482	294	52	may	may	AUX
ftr-482	294	53	infer	infer	VERB
ftr-482	294	54	the	the	DET
ftr-482	294	55	intent	intent	NOUN
ftr-482	294	56	if	if	SCONJ
ftr-482	294	57	a	a	DET
ftr-482	294	58	statute	statute	NOUN
ftr-482	294	59	directly	directly	ADV
ftr-482	294	60	takes	take	VERB
ftr-482	294	61	away	away	ADV
ftr-482	294	62	a	a	DET
ftr-482	294	63	treaty	treaty	NOUN
ftr-482	294	64	right	right	NOUN
ftr-482	294	65	.	.	PUNCT
ftr-482	295	1	in	in	ADP
ftr-482	295	2	the	the	DET
ftr-482	295	3	cherokee	cherokee	PROPN
ftr-482	295	4	tobacco,54	tobacco,54	PROPN
ftr-482	295	5	a	a	DET
ftr-482	295	6	divided	divided	ADJ
ftr-482	295	7	supreme	supreme	PROPN
ftr-482	295	8	court	court	PROPN
ftr-482	295	9	ruled	rule	VERB
ftr-482	295	10	that	that	SCONJ
ftr-482	295	11	a	a	DET
ftr-482	295	12	statute	statute	NOUN
ftr-482	295	13	imposing	impose	VERB
ftr-482	295	14	an	an	DET
ftr-482	295	15	excise	excise	NOUN
ftr-482	295	16	tax	tax	NOUN
ftr-482	295	17	on	on	ADP
ftr-482	295	18	tobacco	tobacco	NOUN
ftr-482	295	19	applied	apply	VERB
ftr-482	295	20	in	in	ADP
ftr-482	295	21	cherokee	cherokee	PROPN
ftr-482	295	22	territory	territory	NOUN
ftr-482	295	23	even	even	ADV
ftr-482	295	24	though	though	SCONJ
ftr-482	295	25	a	a	DET
ftr-482	295	26	preexisting	preexist	VERB
ftr-482	295	27	treaty	treaty	NOUN
ftr-482	295	28	guaranteed	guarantee	VERB
ftr-482	295	29	to	to	ADP
ftr-482	295	30	every	every	DET
ftr-482	295	31	cherokee	cherokee	PROPN
ftr-482	295	32	resident	resident	NOUN
ftr-482	295	33	the	the	DET
ftr-482	295	34	right	right	NOUN
ftr-482	295	35	to	to	PART
ftr-482	295	36	sell	sell	VERB
ftr-482	295	37	tax	tax	NOUN
ftr-482	295	38	free	free	ADJ
ftr-482	295	39	any	any	DET
ftr-482	295	40	products	product	NOUN
ftr-482	295	41	from	from	ADP
ftr-482	295	42	farming	farming	NOUN
ftr-482	295	43	or	or	CCONJ
ftr-482	295	44	manufacturing	manufacturing	NOUN
ftr-482	295	45	.	.	PUNCT
ftr-482	296	1	under	under	ADP
ftr-482	296	2	the	the	DET
ftr-482	296	3	u.s	u.s	PROPN
ftr-482	296	4	.	.	PROPN
ftr-482	296	5	jurisprudence	jurisprudence	NOUN
ftr-482	296	6	on	on	ADP
ftr-482	296	7	the	the	DET
ftr-482	296	8	relationship	relationship	NOUN
ftr-482	296	9	of	of	ADP
ftr-482	296	10	treaties	treaty	NOUN
ftr-482	296	11	to	to	ADP
ftr-482	296	12	domestic	domestic	ADJ
ftr-482	296	13	legislation	legislation	NOUN
ftr-482	296	14	,	,	PUNCT
ftr-482	296	15	at	at	ADP
ftr-482	296	16	least	least	ADV
ftr-482	296	17	two	two	NUM
ftr-482	296	18	requirements	requirement	NOUN
ftr-482	296	19	must	must	AUX
ftr-482	296	20	be	be	AUX
ftr-482	296	21	satisfied	satisfied	ADJ
ftr-482	296	22	in	in	ADP
ftr-482	296	23	order	order	NOUN
ftr-482	296	24	for	for	ADP
ftr-482	296	25	a	a	DET
ftr-482	296	26	domestic	domestic	ADJ
ftr-482	296	27	regulation	regulation	NOUN
ftr-482	296	28	to	to	PART
ftr-482	296	29	have	have	VERB
ftr-482	296	30	the	the	DET
ftr-482	296	31	effect	effect	NOUN
ftr-482	296	32	of	of	ADP
ftr-482	296	33	overriding	override	VERB
ftr-482	296	34	a	a	DET
ftr-482	296	35	treaty	treaty	NOUN
ftr-482	296	36	commitment	commitment	NOUN
ftr-482	296	37	.	.	PUNCT
ftr-482	297	1	first	first	ADV
ftr-482	297	2	,	,	PUNCT
ftr-482	297	3	since	since	SCONJ
ftr-482	297	4	the	the	DET
ftr-482	297	5	supremacy	supremacy	NOUN
ftr-482	297	6	clause	clause	NOUN
ftr-482	297	7	refers	refer	VERB
ftr-482	297	8	to	to	ADP
ftr-482	297	9	"	"	PUNCT
ftr-482	297	10	laws	law	NOUN
ftr-482	297	11	of	of	ADP
ftr-482	297	12	the	the	DET
ftr-482	297	13	united	united	PROPN
ftr-482	297	14	states	states	PROPN
ftr-482	297	15	"	"	PUNCT
ftr-482	297	16	and	and	CCONJ
ftr-482	297	17	treaties	treaty	NOUN
ftr-482	297	18	,	,	PUNCT
ftr-482	297	19	a	a	DET
ftr-482	297	20	treaty	treaty	NOUN
ftr-482	297	21	-	-	PUNCT
ftr-482	297	22	overriding	override	VERB
ftr-482	297	23	regulation	regulation	NOUN
ftr-482	297	24	must	must	AUX
ftr-482	297	25	be	be	AUX
ftr-482	297	26	a	a	DET
ftr-482	297	27	law	law	NOUN
ftr-482	297	28	of	of	ADP
ftr-482	297	29	the	the	DET
ftr-482	297	30	united	united	PROPN
ftr-482	297	31	states	states	PROPN
ftr-482	297	32	.	.	PUNCT
ftr-482	298	1	a	a	DET
ftr-482	298	2	regulation	regulation	NOUN
ftr-482	298	3	only	only	ADV
ftr-482	298	4	has	have	VERB
ftr-482	298	5	authority	authority	NOUN
ftr-482	298	6	as	as	ADP
ftr-482	298	7	law	law	NOUN
ftr-482	298	8	insofar	insofar	ADV
ftr-482	298	9	as	as	SCONJ
ftr-482	298	10	it	it	PRON
ftr-482	298	11	is	be	AUX
ftr-482	298	12	authorized	authorize	VERB
ftr-482	298	13	by	by	ADP
ftr-482	298	14	statute.55	statute.55	NOUN
ftr-482	298	15	there	there	PRON
ftr-482	298	16	is	be	VERB
ftr-482	298	17	no	no	DET
ftr-482	298	18	independent	independent	ADJ
ftr-482	298	19	authority	authority	NOUN
ftr-482	298	20	for	for	ADP
ftr-482	298	21	a	a	DET
ftr-482	298	22	regulation	regulation	NOUN
ftr-482	298	23	to	to	PART
ftr-482	298	24	override	override	VERB
ftr-482	298	25	a	a	DET
ftr-482	298	26	treaty	treaty	NOUN
ftr-482	298	27	provision	provision	NOUN
ftr-482	298	28	.	.	PUNCT
ftr-482	299	1	if	if	SCONJ
ftr-482	299	2	the	the	DET
ftr-482	299	3	multiparty	multiparty	ADJ
ftr-482	299	4	financing	financing	NOUN
ftr-482	299	5	regulations	regulation	NOUN
ftr-482	299	6	are	be	AUX
ftr-482	299	7	to	to	PART
ftr-482	299	8	override	override	VERB
ftr-482	299	9	conflicting	conflicting	ADJ
ftr-482	299	10	treaty	treaty	NOUN
ftr-482	299	11	provisions	provision	NOUN
ftr-482	299	12	,	,	PUNCT
ftr-482	299	13	such	such	ADJ
ftr-482	299	14	as	as	ADP
ftr-482	299	15	article	article	NOUN
ftr-482	299	16	26	26	NUM
ftr-482	299	17	of	of	ADP
ftr-482	299	18	the	the	DET
ftr-482	299	19	u.s.-netherlands	u.s.-netherland	NOUN
ftr-482	299	20	treaty	treaty	PROPN
ftr-482	299	21	,	,	PUNCT
ftr-482	299	22	the	the	DET
ftr-482	299	23	override	override	NOUN
ftr-482	299	24	must	must	AUX
ftr-482	299	25	be	be	AUX
ftr-482	299	26	pursuant	pursuant	ADJ
ftr-482	299	27	to	to	ADP
ftr-482	299	28	congressional	congressional	ADJ
ftr-482	299	29	authority	authority	NOUN
ftr-482	299	30	.	.	PUNCT
ftr-482	300	1	second	second	ADJ
ftr-482	300	2	,	,	PUNCT
ftr-482	300	3	even	even	ADV
ftr-482	300	4	if	if	SCONJ
ftr-482	300	5	congressional	congressional	ADJ
ftr-482	300	6	intent	intent	NOUN
ftr-482	300	7	to	to	PART
ftr-482	300	8	override	override	VERB
ftr-482	300	9	conflicting	conflicting	ADJ
ftr-482	300	10	treaty	treaty	NOUN
ftr-482	300	11	provisions	provision	NOUN
ftr-482	300	12	can	can	AUX
ftr-482	300	13	be	be	AUX
ftr-482	300	14	discerned	discern	VERB
ftr-482	300	15	,	,	PUNCT
ftr-482	300	16	the	the	DET
ftr-482	300	17	supremacy	supremacy	NOUN
ftr-482	300	18	clause	clause	NOUN
ftr-482	300	19	merely	merely	ADV
ftr-482	300	20	treats	treat	VERB
ftr-482	300	21	the	the	DET
ftr-482	300	22	overriding	override	VERB
ftr-482	300	23	provision	provision	NOUN
ftr-482	300	24	as	as	ADV
ftr-482	300	25	equal	equal	ADJ
ftr-482	300	26	in	in	ADP
ftr-482	300	27	force	force	NOUN
ftr-482	300	28	to	to	ADP
ftr-482	300	29	the	the	DET
ftr-482	300	30	treaty	treaty	NOUN
ftr-482	300	31	so	so	SCONJ
ftr-482	300	32	that	that	SCONJ
ftr-482	300	33	the	the	DET
ftr-482	300	34	later	later	ADV
ftr-482	300	35	-	-	PUNCT
ftr-482	300	36	in	in	ADP
ftr-482	300	37	-	-	PUNCT
ftr-482	300	38	time	time	NOUN
ftr-482	300	39	rule	rule	NOUN
ftr-482	300	40	applies	applie	NOUN
ftr-482	300	41	.	.	PUNCT
ftr-482	301	1	some	some	DET
ftr-482	301	2	important	important	ADJ
ftr-482	301	3	conceptual	conceptual	ADJ
ftr-482	301	4	issues	issue	NOUN
ftr-482	301	5	relating	relate	VERB
ftr-482	301	6	to	to	ADP
ftr-482	301	7	the	the	DET
ftr-482	301	8	later	later	ADJ
ftr-482	301	9	-	-	PUNCT
ftr-482	301	10	in	in	ADP
ftr-482	301	11	-	-	PUNCT
ftr-482	301	12	time	time	NOUN
ftr-482	301	13	rule	rule	NOUN
ftr-482	301	14	must	must	AUX
ftr-482	301	15	be	be	AUX
ftr-482	301	16	explored	explore	VERB
ftr-482	301	17	in	in	ADP
ftr-482	301	18	determining	determine	VERB
ftr-482	301	19	whether	whether	SCONJ
ftr-482	301	20	,	,	PUNCT
ftr-482	301	21	as	as	ADP
ftr-482	301	22	a	a	DET
ftr-482	301	23	matter	matter	NOUN
ftr-482	301	24	of	of	ADP
ftr-482	301	25	u.s	u.s	PROPN
ftr-482	301	26	.	.	PROPN
ftr-482	301	27	domestic	domestic	ADJ
ftr-482	301	28	law	law	NOUN
ftr-482	301	29	,	,	PUNCT
ftr-482	301	30	the	the	DET
ftr-482	301	31	regulations	regulation	NOUN
ftr-482	301	32	override	override	VERB
ftr-482	301	33	the	the	DET
ftr-482	301	34	u.s.-netherlands	u.s.-netherland	NOUN
ftr-482	301	35	treaty	treaty	NOUN
ftr-482	301	36	and	and	CCONJ
ftr-482	301	37	other	other	ADJ
ftr-482	301	38	treaties	treaty	NOUN
ftr-482	301	39	that	that	PRON
ftr-482	301	40	enter	enter	VERB
ftr-482	301	41	into	into	ADP
ftr-482	301	42	force	force	NOUN
ftr-482	301	43	after	after	ADP
ftr-482	301	44	the	the	DET
ftr-482	301	45	enactment	enactment	NOUN
ftr-482	301	46	of	of	ADP
ftr-482	301	47	section	section	NOUN
ftr-482	301	48	7701(l	7701(l	NUM
ftr-482	301	49	)	)	PUNCT
ftr-482	301	50	.	.	PUNCT
ftr-482	302	1	52	52	NUM
ftr-482	302	2	.	.	X
ftr-482	303	1	288	288	NUM
ftr-482	303	2	u.s	u.s	PROPN
ftr-482	303	3	.	.	PROPN
ftr-482	303	4	102	102	NUM
ftr-482	303	5	(	(	PUNCT
ftr-482	303	6	1993	1993	NUM
ftr-482	303	7	)	)	PUNCT
ftr-482	303	8	.	.	PUNCT
ftr-482	304	1	53	53	NUM
ftr-482	304	2	.	.	PUNCT
ftr-482	305	1	see	see	VERB
ftr-482	305	2	trans	trans	PROPN
ftr-482	305	3	world	world	PROPN
ftr-482	305	4	airlines	airlines	PROPN
ftr-482	305	5	,	,	PUNCT
ftr-482	305	6	inc	inc	PROPN
ftr-482	305	7	.	.	PROPN
ftr-482	306	1	v.	v.	PROPN
ftr-482	306	2	franklin	franklin	PROPN
ftr-482	306	3	mint	mint	PROPN
ftr-482	306	4	corp	corp	PROPN
ftr-482	306	5	.	.	PROPN
ftr-482	306	6	,	,	PUNCT
ftr-482	306	7	466	466	NUM
ftr-482	306	8	u.s	u.s	PROPN
ftr-482	306	9	.	.	PROPN
ftr-482	306	10	243,252	243,252	NUM
ftr-482	306	11	(	(	PUNCT
ftr-482	306	12	1984	1984	NUM
ftr-482	306	13	)	)	PUNCT
ftr-482	306	14	(	(	PUNCT
ftr-482	306	15	citing	cite	VERB
ftr-482	306	16	cook	cook	PROPN
ftr-482	306	17	v.	v.	PROPN
ftr-482	306	18	united	united	PROPN
ftr-482	306	19	states	states	PROPN
ftr-482	306	20	,	,	PUNCT
ftr-482	306	21	288	288	NUM
ftr-482	306	22	u.s	u.s	PROPN
ftr-482	306	23	.	.	PROPN
ftr-482	306	24	102	102	NUM
ftr-482	306	25	,	,	PUNCT
ftr-482	306	26	120	120	NUM
ftr-482	306	27	(	(	PUNCT
ftr-482	306	28	1933	1933	NUM
ftr-482	306	29	)	)	PUNCT
ftr-482	306	30	)	)	PUNCT
ftr-482	307	1	;	;	PUNCT
ftr-482	307	2	see	see	AUX
ftr-482	307	3	also	also	ADV
ftr-482	307	4	rev	rev	VERB
ftr-482	307	5	.	.	PUNCT
ftr-482	308	1	rul	rul	PROPN
ftr-482	308	2	.	.	PUNCT
ftr-482	308	3	80	80	NUM
ftr-482	308	4	-	-	SYM
ftr-482	308	5	223	223	NUM
ftr-482	308	6	,	,	PUNCT
ftr-482	308	7	1980	1980	NUM
ftr-482	308	8	-	-	SYM
ftr-482	308	9	2	2	NUM
ftr-482	308	10	c.b	c.b	PROPN
ftr-482	308	11	.	.	PROPN
ftr-482	308	12	217	217	NUM
ftr-482	308	13	.	.	PUNCT
ftr-482	309	1	54	54	NUM
ftr-482	309	2	.	.	X
ftr-482	309	3	78	78	NUM
ftr-482	309	4	u.s	u.s	PROPN
ftr-482	309	5	.	.	PROPN
ftr-482	309	6	616	616	NUM
ftr-482	309	7	(	(	PUNCT
ftr-482	309	8	1870	1870	NUM
ftr-482	309	9	)	)	PUNCT
ftr-482	309	10	.	.	PUNCT
ftr-482	310	1	55	55	NUM
ftr-482	310	2	.	.	PUNCT
ftr-482	311	1	chrysler	chrysler	PROPN
ftr-482	311	2	corp	corp	PROPN
ftr-482	311	3	.	.	PROPN
ftr-482	312	1	v.	v.	PROPN
ftr-482	312	2	brown	brown	PROPN
ftr-482	312	3	,	,	PUNCT
ftr-482	312	4	441	441	NUM
ftr-482	312	5	u.s	u.s	PROPN
ftr-482	312	6	.	.	PROPN
ftr-482	312	7	281	281	NUM
ftr-482	312	8	,	,	PUNCT
ftr-482	312	9	304	304	NUM
ftr-482	312	10	(	(	PUNCT
ftr-482	312	11	1978	1978	NUM
ftr-482	312	12	)	)	PUNCT
ftr-482	312	13	.	.	PUNCT
ftr-482	313	1	[	[	X
ftr-482	313	2	vol	vol	NOUN
ftr-482	313	3	2:9	2:9	NUM
ftr-482	313	4	treaty	treaty	NOUN
ftr-482	313	5	override	override	NOUN
ftr-482	313	6	by	by	ADP
ftr-482	313	7	administrative	administrative	ADJ
ftr-482	313	8	regulation	regulation	PROPN
ftr-482	313	9	iii	iii	NOUN
ftr-482	313	10	.	.	PUNCT
ftr-482	314	1	establishing	establish	VERB
ftr-482	314	2	authority	authority	NOUN
ftr-482	314	3	to	to	PART
ftr-482	314	4	override	override	VERB
ftr-482	314	5	a.	a.	NOUN
ftr-482	314	6	statutory	statutory	PROPN
ftr-482	314	7	authority	authority	PROPN
ftr-482	314	8	to	to	PART
ftr-482	314	9	override	override	VERB
ftr-482	314	10	section	section	NOUN
ftr-482	314	11	7701(t	7701(t	NUM
ftr-482	314	12	)	)	PUNCT
ftr-482	314	13	does	do	AUX
ftr-482	314	14	not	not	PART
ftr-482	314	15	directly	directly	ADV
ftr-482	314	16	express	express	VERB
ftr-482	314	17	a	a	DET
ftr-482	314	18	congressional	congressional	ADJ
ftr-482	314	19	intent	intent	NOUN
ftr-482	314	20	to	to	PART
ftr-482	314	21	authorize	authorize	VERB
ftr-482	314	22	an	an	DET
ftr-482	314	23	override	override	NOUN
ftr-482	314	24	.	.	PUNCT
ftr-482	315	1	the	the	DET
ftr-482	315	2	provision	provision	NOUN
ftr-482	315	3	does	do	VERB
ftr-482	315	4	nothing	nothing	PRON
ftr-482	315	5	more	more	ADJ
ftr-482	315	6	than	than	ADP
ftr-482	315	7	grant	grant	VERB
ftr-482	315	8	authority	authority	NOUN
ftr-482	315	9	to	to	PART
ftr-482	315	10	promulgate	promulgate	VERB
ftr-482	315	11	regulations	regulation	NOUN
ftr-482	315	12	necessary	necessary	ADJ
ftr-482	315	13	to	to	PART
ftr-482	315	14	prevent	prevent	VERB
ftr-482	315	15	the	the	DET
ftr-482	315	16	avoidance	avoidance	NOUN
ftr-482	315	17	of	of	ADP
ftr-482	315	18	tax	tax	NOUN
ftr-482	315	19	through	through	ADP
ftr-482	315	20	conduit	conduit	NOUN
ftr-482	315	21	arrangements	arrangement	NOUN
ftr-482	315	22	.	.	PUNCT
ftr-482	316	1	therefore	therefore	ADV
ftr-482	316	2	,	,	PUNCT
ftr-482	316	3	if	if	SCONJ
ftr-482	316	4	section	section	NOUN
ftr-482	316	5	7701(t	7701(t	NUM
ftr-482	316	6	)	)	PUNCT
ftr-482	316	7	is	be	AUX
ftr-482	316	8	to	to	PART
ftr-482	316	9	be	be	AUX
ftr-482	316	10	interpreted	interpret	VERB
ftr-482	316	11	as	as	ADP
ftr-482	316	12	authorizing	authorize	VERB
ftr-482	316	13	the	the	DET
ftr-482	316	14	treasury	treasury	NOUN
ftr-482	316	15	to	to	PART
ftr-482	316	16	override	override	VERB
ftr-482	316	17	treaties	treaty	NOUN
ftr-482	316	18	with	with	ADP
ftr-482	316	19	these	these	DET
ftr-482	316	20	regulations	regulation	NOUN
ftr-482	316	21	,	,	PUNCT
ftr-482	316	22	that	that	DET
ftr-482	316	23	intent	intent	NOUN
ftr-482	316	24	must	must	AUX
ftr-482	316	25	be	be	AUX
ftr-482	316	26	found	find	VERB
ftr-482	316	27	somewhere	somewhere	ADV
ftr-482	316	28	other	other	ADJ
ftr-482	316	29	than	than	ADP
ftr-482	316	30	the	the	DET
ftr-482	316	31	statutory	statutory	ADJ
ftr-482	316	32	language	language	NOUN
ftr-482	316	33	.	.	PUNCT
ftr-482	317	1	congress	congress	PROPN
ftr-482	317	2	has	have	AUX
ftr-482	317	3	sometimes	sometimes	ADV
ftr-482	317	4	shown	show	VERB
ftr-482	317	5	its	its	PRON
ftr-482	317	6	intent	intent	NOUN
ftr-482	317	7	to	to	PART
ftr-482	317	8	override	override	VERB
ftr-482	317	9	treaties	treaty	NOUN
ftr-482	317	10	in	in	ADP
ftr-482	317	11	the	the	DET
ftr-482	317	12	legislative	legislative	ADJ
ftr-482	317	13	history	history	NOUN
ftr-482	317	14	to	to	ADP
ftr-482	317	15	a	a	DET
ftr-482	317	16	statute.56	statute.56	NOUN
ftr-482	317	17	in	in	ADP
ftr-482	317	18	this	this	DET
ftr-482	317	19	situation	situation	NOUN
ftr-482	317	20	,	,	PUNCT
ftr-482	317	21	there	there	PRON
ftr-482	317	22	is	be	VERB
ftr-482	317	23	no	no	DET
ftr-482	317	24	direct	direct	ADJ
ftr-482	317	25	language	language	NOUN
ftr-482	317	26	in	in	ADP
ftr-482	317	27	the	the	DET
ftr-482	317	28	legislative	legislative	ADJ
ftr-482	317	29	history	history	NOUN
ftr-482	317	30	showing	show	VERB
ftr-482	317	31	an	an	DET
ftr-482	317	32	intent	intent	NOUN
ftr-482	317	33	to	to	PART
ftr-482	317	34	override	override	VERB
ftr-482	317	35	treaties	treaty	NOUN
ftr-482	317	36	.	.	PUNCT
ftr-482	318	1	the	the	DET
ftr-482	318	2	legislative	legislative	ADJ
ftr-482	318	3	history	history	NOUN
ftr-482	318	4	accompanying	accompany	VERB
ftr-482	318	5	section	section	NOUN
ftr-482	318	6	7701(1	7701(1	NUM
ftr-482	318	7	)	)	PUNCT
ftr-482	318	8	describes	describe	VERB
ftr-482	318	9	the	the	DET
ftr-482	318	10	problem	problem	NOUN
ftr-482	318	11	with	with	ADP
ftr-482	318	12	which	which	PRON
ftr-482	318	13	congress	congress	PROPN
ftr-482	318	14	was	be	AUX
ftr-482	318	15	concerned	concern	VERB
ftr-482	318	16	in	in	ADP
ftr-482	318	17	enacting	enact	VERB
ftr-482	318	18	this	this	DET
ftr-482	318	19	legislation	legislation	NOUN
ftr-482	318	20	.	.	PUNCT
ftr-482	319	1	the	the	DET
ftr-482	319	2	various	various	ADJ
ftr-482	319	3	committee	committee	NOUN
ftr-482	319	4	reports	report	NOUN
ftr-482	319	5	refer	refer	VERB
ftr-482	319	6	to	to	ADP
ftr-482	319	7	the	the	DET
ftr-482	319	8	aiken	aiken	PROPN
ftr-482	319	9	case	case	NOUN
ftr-482	319	10	as	as	ADP
ftr-482	319	11	an	an	DET
ftr-482	319	12	example	example	NOUN
ftr-482	319	13	of	of	ADP
ftr-482	319	14	the	the	DET
ftr-482	319	15	problem	problem	NOUN
ftr-482	319	16	.	.	PUNCT
ftr-482	320	1	because	because	SCONJ
ftr-482	320	2	treaty	treaty	NOUN
ftr-482	320	3	benefits	benefit	NOUN
ftr-482	320	4	were	be	AUX
ftr-482	320	5	denied	deny	VERB
ftr-482	320	6	in	in	ADP
ftr-482	320	7	aiken	aiken	PROPN
ftr-482	320	8	,	,	PUNCT
ftr-482	320	9	a	a	DET
ftr-482	320	10	quick	quick	ADJ
ftr-482	320	11	reading	reading	NOUN
ftr-482	320	12	might	might	AUX
ftr-482	320	13	suggest	suggest	VERB
ftr-482	320	14	that	that	SCONJ
ftr-482	320	15	congress	congress	PROPN
ftr-482	320	16	was	be	AUX
ftr-482	320	17	authorizing	authorize	VERB
ftr-482	320	18	regulations	regulation	NOUN
ftr-482	320	19	that	that	PRON
ftr-482	320	20	would	would	AUX
ftr-482	320	21	also	also	ADV
ftr-482	320	22	deny	deny	VERB
ftr-482	320	23	treaty	treaty	NOUN
ftr-482	320	24	benefits	benefit	NOUN
ftr-482	320	25	.	.	PUNCT
ftr-482	321	1	however	however	ADV
ftr-482	321	2	,	,	PUNCT
ftr-482	321	3	as	as	SCONJ
ftr-482	321	4	discussed	discuss	VERB
ftr-482	321	5	above	above	ADV
ftr-482	321	6	,	,	PUNCT
ftr-482	321	7	aiken	aiken	PROPN
ftr-482	321	8	was	be	AUX
ftr-482	321	9	a	a	DET
ftr-482	321	10	case	case	NOUN
ftr-482	321	11	where	where	SCONJ
ftr-482	321	12	domestic	domestic	ADJ
ftr-482	321	13	law	law	NOUN
ftr-482	321	14	was	be	AUX
ftr-482	321	15	used	use	VERB
ftr-482	321	16	to	to	PART
ftr-482	321	17	interpret	interpret	VERB
ftr-482	321	18	undefined	undefined	ADJ
ftr-482	321	19	terms	term	NOUN
ftr-482	321	20	in	in	ADP
ftr-482	321	21	a	a	DET
ftr-482	321	22	treaty	treaty	NOUN
ftr-482	321	23	and	and	CCONJ
ftr-482	321	24	did	do	AUX
ftr-482	321	25	not	not	PART
ftr-482	321	26	involve	involve	VERB
ftr-482	321	27	a	a	DET
ftr-482	321	28	treaty	treaty	NOUN
ftr-482	321	29	override.57	override.57	VERB
ftr-482	321	30	the	the	DET
ftr-482	321	31	regulations	regulation	NOUN
ftr-482	321	32	seem	seem	VERB
ftr-482	321	33	to	to	PART
ftr-482	321	34	go	go	VERB
ftr-482	321	35	far	far	ADV
ftr-482	321	36	beyond	beyond	ADP
ftr-482	321	37	the	the	DET
ftr-482	321	38	interpretation	interpretation	NOUN
ftr-482	321	39	of	of	ADP
ftr-482	321	40	undefined	undefined	ADJ
ftr-482	321	41	treaty	treaty	NOUN
ftr-482	321	42	terms.58	terms.58	NOUN
ftr-482	321	43	however	however	ADV
ftr-482	321	44	,	,	PUNCT
ftr-482	321	45	the	the	DET
ftr-482	321	46	legislative	legislative	ADJ
ftr-482	321	47	history	history	NOUN
ftr-482	321	48	contains	contain	VERB
ftr-482	321	49	no	no	DET
ftr-482	321	50	ex56	ex56	PROPN
ftr-482	321	51	.	.	PUNCT
ftr-482	322	1	see	see	PROPN
ftr-482	322	2	,	,	PUNCT
ftr-482	322	3	e.g.	e.g.	ADV
ftr-482	322	4	,	,	PUNCT
ftr-482	322	5	h.r	h.r	PROPN
ftr-482	322	6	.	.	PROPN
ftr-482	322	7	rep	rep	PROPN
ftr-482	322	8	.	.	PROPN
ftr-482	322	9	no	no	PROPN
ftr-482	322	10	.	.	NOUN
ftr-482	323	1	658	658	NUM
ftr-482	323	2	,	,	PUNCT
ftr-482	323	3	94th	94th	ADJ
ftr-482	323	4	cong	cong	NOUN
ftr-482	323	5	.	.	PUNCT
ftr-482	323	6	,	,	PUNCT
ftr-482	323	7	1st	1st	ADJ
ftr-482	323	8	sess	sess	NOUN
ftr-482	323	9	.	.	PUNCT
ftr-482	324	1	226	226	NUM
ftr-482	324	2	(	(	PUNCT
ftr-482	324	3	1975	1975	NUM
ftr-482	324	4	)	)	PUNCT
ftr-482	324	5	.	.	PUNCT
ftr-482	325	1	reprinted	reprint	VERB
ftr-482	325	2	in	in	ADP
ftr-482	325	3	1976	1976	NUM
ftr-482	325	4	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-482	325	5	.	.	PUNCT
ftr-482	325	6	2897	2897	NUM
ftr-482	325	7	,	,	PUNCT
ftr-482	325	8	3121	3121	NUM
ftr-482	325	9	-	-	SYM
ftr-482	325	10	22	22	NUM
ftr-482	325	11	;	;	PUNCT
ftr-482	326	1	s.	s.	PROPN
ftr-482	326	2	rep	rep	PROPN
ftr-482	326	3	.	.	PROPN
ftr-482	327	1	no	no	PROPN
ftr-482	327	2	.	.	PROPN
ftr-482	327	3	938	938	NUM
ftr-482	327	4	,	,	PUNCT
ftr-482	327	5	94th	94th	ADJ
ftr-482	327	6	cong	cong	NOUN
ftr-482	327	7	.	.	PUNCT
ftr-482	328	1	2d	2d	PROPN
ftr-482	328	2	sess	sess	NOUN
ftr-482	328	3	.	.	PUNCT
ftr-482	329	1	237	237	NUM
ftr-482	329	2	(	(	PUNCT
ftr-482	329	3	1976	1976	NUM
ftr-482	329	4	)	)	PUNCT
ftr-482	329	5	.	.	PUNCT
ftr-482	330	1	reprinted	reprint	VERB
ftr-482	330	2	in	in	ADP
ftr-482	330	3	1976	1976	NUM
ftr-482	330	4	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-482	330	5	.	.	PUNCT
ftr-482	330	6	3439	3439	NUM
ftr-482	330	7	,	,	PUNCT
ftr-482	330	8	3667	3667	NUM
ftr-482	330	9	-	-	SYM
ftr-482	330	10	68	68	NUM
ftr-482	330	11	(	(	PUNCT
ftr-482	330	12	stating	state	VERB
ftr-482	330	13	that	that	SCONJ
ftr-482	330	14	changes	change	NOUN
ftr-482	330	15	to	to	ADP
ftr-482	330	16	foreign	foreign	ADJ
ftr-482	330	17	tax	tax	NOUN
ftr-482	330	18	credit	credit	NOUN
ftr-482	330	19	are	be	AUX
ftr-482	330	20	intended	intend	VERB
ftr-482	330	21	to	to	PART
ftr-482	330	22	apply	apply	VERB
ftr-482	330	23	notwithstanding	notwithstanding	ADP
ftr-482	330	24	inconsistent	inconsistent	ADJ
ftr-482	330	25	treaty	treaty	NOUN
ftr-482	330	26	provisions	provision	NOUN
ftr-482	330	27	)	)	PUNCT
ftr-482	330	28	.	.	PUNCT
ftr-482	331	1	57	57	NUM
ftr-482	331	2	.	.	X
ftr-482	331	3	see	see	VERB
ftr-482	331	4	supra	supra	ADJ
ftr-482	331	5	text	text	NOUN
ftr-482	331	6	accompanying	accompanying	ADJ
ftr-482	331	7	notes	note	NOUN
ftr-482	331	8	14	14	NUM
ftr-482	331	9	-	-	SYM
ftr-482	331	10	15	15	NUM
ftr-482	331	11	.	.	PUNCT
ftr-482	332	1	58	58	NUM
ftr-482	332	2	.	.	PUNCT
ftr-482	333	1	see	see	VERB
ftr-482	333	2	mary	mary	PROPN
ftr-482	333	3	c.	c.	PROPN
ftr-482	333	4	bennett	bennett	PROPN
ftr-482	333	5	,	,	PUNCT
ftr-482	333	6	et	et	PROPN
ftr-482	333	7	al	al	PROPN
ftr-482	333	8	.	.	PROPN
ftr-482	333	9	,	,	PUNCT
ftr-482	333	10	the	the	DET
ftr-482	333	11	proposed	propose	VERB
ftr-482	333	12	anti	anti	ADJ
ftr-482	333	13	-	-	ADJ
ftr-482	333	14	conduit	conduit	ADJ
ftr-482	333	15	regulations	regulation	NOUN
ftr-482	333	16	under	under	ADP
ftr-482	333	17	section	section	NOUN
ftr-482	333	18	7701(l	7701(l	NUM
ftr-482	333	19	)	)	PUNCT
ftr-482	333	20	,	,	PUNCT
ftr-482	333	21	24	24	NUM
ftr-482	333	22	tax	tax	NOUN
ftr-482	333	23	mgmt	mgmt	NOUN
ftr-482	333	24	.	.	PUNCT
ftr-482	334	1	int'l	int'l	PROPN
ftr-482	334	2	j.	j.	PROPN
ftr-482	334	3	3	3	NUM
ftr-482	334	4	,	,	PUNCT
ftr-482	334	5	3	3	NUM
ftr-482	334	6	(	(	PUNCT
ftr-482	334	7	1995	1995	NUM
ftr-482	334	8	)	)	PUNCT
ftr-482	334	9	.	.	PUNCT
ftr-482	335	1	a	a	DET
ftr-482	335	2	technical	technical	ADJ
ftr-482	335	3	advice	advice	NOUN
ftr-482	335	4	memorandum	memorandum	NOUN
ftr-482	335	5	cited	cite	VERB
ftr-482	335	6	in	in	ADP
ftr-482	335	7	the	the	DET
ftr-482	335	8	legislative	legislative	ADJ
ftr-482	335	9	history	history	NOUN
ftr-482	335	10	portends	portend	VERB
ftr-482	335	11	an	an	DET
ftr-482	335	12	increasingly	increasingly	ADV
ftr-482	335	13	aggressive	aggressive	ADJ
ftr-482	335	14	posture	posture	NOUN
ftr-482	335	15	by	by	ADP
ftr-482	335	16	the	the	DET
ftr-482	335	17	irs	irs	PROPN
ftr-482	335	18	against	against	ADP
ftr-482	335	19	perceived	perceive	VERB
ftr-482	335	20	treaty	treaty	NOUN
ftr-482	335	21	shopping	shopping	NOUN
ftr-482	335	22	.	.	PUNCT
ftr-482	336	1	in	in	ADP
ftr-482	336	2	the	the	DET
ftr-482	336	3	memorandum	memorandum	NOUN
ftr-482	336	4	,	,	PUNCT
ftr-482	336	5	a	a	DET
ftr-482	336	6	u.s	u.s	PROPN
ftr-482	336	7	.	.	PROPN
ftr-482	336	8	subsidiary	subsidiary	NOUN
ftr-482	336	9	paid	pay	VERB
ftr-482	336	10	interest	interest	NOUN
ftr-482	336	11	to	to	ADP
ftr-482	336	12	its	its	PRON
ftr-482	336	13	shareholder	shareholder	NOUN
ftr-482	336	14	,	,	PUNCT
ftr-482	336	15	a	a	DET
ftr-482	336	16	foreign	foreign	ADJ
ftr-482	336	17	financing	financing	NOUN
ftr-482	336	18	intermediary	intermediary	NOUN
ftr-482	336	19	that	that	PRON
ftr-482	336	20	distributed	distribute	VERB
ftr-482	336	21	a	a	DET
ftr-482	336	22	dividend	dividend	NOUN
ftr-482	336	23	of	of	ADP
ftr-482	336	24	the	the	DET
ftr-482	336	25	same	same	ADJ
ftr-482	336	26	amount	amount	NOUN
ftr-482	336	27	to	to	ADP
ftr-482	336	28	its	its	PRON
ftr-482	336	29	foreign	foreign	ADJ
ftr-482	336	30	parent	parent	NOUN
ftr-482	336	31	in	in	ADP
ftr-482	336	32	the	the	DET
ftr-482	336	33	same	same	ADJ
ftr-482	336	34	year	year	NOUN
ftr-482	336	35	.	.	PUNCT
ftr-482	337	1	the	the	DET
ftr-482	337	2	irs	irs	PROPN
ftr-482	337	3	determined	determine	VERB
ftr-482	337	4	that	that	SCONJ
ftr-482	337	5	the	the	DET
ftr-482	337	6	interest	interest	NOUN
ftr-482	337	7	should	should	AUX
ftr-482	337	8	be	be	AUX
ftr-482	337	9	treated	treat	VERB
ftr-482	337	10	as	as	ADP
ftr-482	337	11	paid	pay	VERB
ftr-482	337	12	to	to	ADP
ftr-482	337	13	the	the	DET
ftr-482	337	14	foreign	foreign	ADJ
ftr-482	337	15	parent	parent	NOUN
ftr-482	337	16	and	and	CCONJ
ftr-482	337	17	that	that	SCONJ
ftr-482	337	18	the	the	DET
ftr-482	337	19	treaty	treaty	NOUN
ftr-482	337	20	between	between	ADP
ftr-482	337	21	the	the	DET
ftr-482	337	22	united	united	PROPN
ftr-482	337	23	states	states	PROPN
ftr-482	337	24	and	and	CCONJ
ftr-482	337	25	the	the	DET
ftr-482	337	26	financing	financing	NOUN
ftr-482	337	27	intermediary	intermediary	NOUN
ftr-482	337	28	's	's	PART
ftr-482	337	29	state	state	NOUN
ftr-482	337	30	could	could	AUX
ftr-482	337	31	not	not	PART
ftr-482	337	32	be	be	AUX
ftr-482	337	33	applied	apply	VERB
ftr-482	337	34	to	to	PART
ftr-482	337	35	reduce	reduce	VERB
ftr-482	337	36	the	the	DET
ftr-482	337	37	withholding	withholding	NOUN
ftr-482	337	38	rate	rate	NOUN
ftr-482	337	39	.	.	PUNCT
ftr-482	338	1	the	the	DET
ftr-482	338	2	intermediary	intermediary	NOUN
ftr-482	338	3	was	be	AUX
ftr-482	338	4	regarded	regard	VERB
ftr-482	338	5	as	as	ADP
ftr-482	338	6	a	a	DET
ftr-482	338	7	conduit	conduit	NOUN
ftr-482	338	8	,	,	PUNCT
ftr-482	338	9	and	and	CCONJ
ftr-482	338	10	the	the	DET
ftr-482	338	11	interest	interest	NOUN
ftr-482	338	12	was	be	AUX
ftr-482	338	13	deemed	deem	VERB
ftr-482	338	14	to	to	PART
ftr-482	338	15	be	be	AUX
ftr-482	338	16	"	"	PUNCT
ftr-482	338	17	paid	pay	VERB
ftr-482	338	18	to	to	ADP
ftr-482	338	19	"	"	PUNCT
ftr-482	338	20	the	the	DET
ftr-482	338	21	foreign	foreign	ADJ
ftr-482	338	22	parent	parent	NOUN
ftr-482	338	23	.	.	PUNCT
ftr-482	339	1	i.r.s	i.r.s	PROPN
ftr-482	339	2	.	.	PUNCT
ftr-482	340	1	t.a.m	t.a.m	PROPN
ftr-482	340	2	.	.	PROPN
ftr-482	340	3	9133004	9133004	NUM
ftr-482	340	4	(	(	PUNCT
ftr-482	340	5	may	may	PROPN
ftr-482	340	6	3	3	NUM
ftr-482	340	7	,	,	PUNCT
ftr-482	340	8	1991	1991	NUM
ftr-482	340	9	)	)	PUNCT
ftr-482	340	10	.	.	PUNCT
ftr-482	341	1	the	the	DET
ftr-482	341	2	legislative	legislative	ADJ
ftr-482	341	3	history	history	NOUN
ftr-482	341	4	to	to	ADP
ftr-482	341	5	§	§	PROPN
ftr-482	341	6	7701(/	7701(/	NUM
ftr-482	341	7	)	)	PUNCT
ftr-482	341	8	also	also	ADV
ftr-482	341	9	suggests	suggest	VERB
ftr-482	341	10	that	that	SCONJ
ftr-482	341	11	the	the	DET
ftr-482	341	12	regulations	regulation	NOUN
ftr-482	341	13	might	might	AUX
ftr-482	341	14	go	go	VERB
ftr-482	341	15	beyond	beyond	ADP
ftr-482	341	16	the	the	DET
ftr-482	341	17	back	back	NOUN
ftr-482	341	18	-	-	PUNCT
ftr-482	341	19	to	to	ADP
ftr-482	341	20	-	-	PUNCT
ftr-482	341	21	back	back	NOUN
ftr-482	341	22	loan	loan	NOUN
ftr-482	341	23	situation	situation	NOUN
ftr-482	341	24	to	to	PART
ftr-482	341	25	cover	cover	VERB
ftr-482	341	26	"	"	PUNCT
ftr-482	341	27	multiple	multiple	ADJ
ftr-482	341	28	-	-	PUNCT
ftr-482	341	29	party	party	NOUN
ftr-482	341	30	transactions	transaction	NOUN
ftr-482	341	31	involving	involve	VERB
ftr-482	341	32	debt	debt	NOUN
ftr-482	341	33	guarantees	guarantee	NOUN
ftr-482	341	34	or	or	CCONJ
ftr-482	341	35	equity	equity	NOUN
ftr-482	341	36	investments	investment	NOUN
ftr-482	341	37	.	.	PUNCT
ftr-482	341	38	"	"	PUNCT
ftr-482	342	1	senate	senate	PROPN
ftr-482	342	2	finance	finance	PROPN
ftr-482	342	3	committee	committee	NOUN
ftr-482	342	4	,	,	PUNCT
ftr-482	342	5	report	report	NOUN
ftr-482	342	6	on	on	ADP
ftr-482	342	7	revenue	revenue	NOUN
ftr-482	342	8	provisions	provision	NOUN
ftr-482	342	9	of	of	ADP
ftr-482	342	10	omnibus	omnibus	ADJ
ftr-482	342	11	budget	budget	NOUN
ftr-482	342	12	reconciliation	reconciliation	NOUN
ftr-482	342	13	act	act	NOUN
ftr-482	342	14	of	of	ADP
ftr-482	342	15	1993	1993	NUM
ftr-482	342	16	-	-	PUNCT
ftr-482	342	17	foreign	foreign	ADJ
ftr-482	342	18	tax	tax	NOUN
ftr-482	342	19	provisions	provision	NOUN
ftr-482	342	20	,	,	PUNCT
ftr-482	342	21	103d	103d	NUM
ftr-482	342	22	cong	cong	NOUN
ftr-482	342	23	.	.	PUNCT
ftr-482	342	24	,	,	PUNCT
ftr-482	342	25	1st	1st	ADJ
ftr-482	342	26	sess	sess	NOUN
ftr-482	342	27	.	.	PUNCT
ftr-482	343	1	(	(	PUNCT
ftr-482	343	2	1993	1993	NUM
ftr-482	343	3	)	)	PUNCT
ftr-482	343	4	,	,	PUNCT
ftr-482	343	5	93	93	NUM
ftr-482	343	6	tni	tni	NOUN
ftr-482	343	7	120	120	NUM
ftr-482	343	8	-	-	SYM
ftr-482	343	9	24	24	NUM
ftr-482	343	10	(	(	PUNCT
ftr-482	343	11	june	june	PROPN
ftr-482	343	12	23	23	NUM
ftr-482	343	13	,	,	PUNCT
ftr-482	343	14	1993	1993	NUM
ftr-482	343	15	)	)	PUNCT
ftr-482	343	16	(	(	PUNCT
ftr-482	343	17	lexis	lexis	X
ftr-482	343	18	,	,	PUNCT
ftr-482	343	19	fedtax	fedtax	ADJ
ftr-482	343	20	library	library	NOUN
ftr-482	343	21	.	.	PUNCT
ftr-482	344	1	tni	tni	NOUN
ftr-482	344	2	file	file	NOUN
ftr-482	344	3	)	)	PUNCT
ftr-482	344	4	.	.	PUNCT
ftr-482	345	1	see	see	VERB
ftr-482	345	2	generally	generally	ADV
ftr-482	345	3	peter	peter	PROPN
ftr-482	345	4	c.	c.	PROPN
ftr-482	345	5	canellos	canellos	PROPN
ftr-482	345	6	,	,	PUNCT
ftr-482	345	7	report	report	NOUN
ftr-482	345	8	of	of	ADP
ftr-482	345	9	the	the	DET
ftr-482	345	10	tax	tax	NOUN
ftr-482	345	11	section	section	NOUN
ftr-482	345	12	of	of	ADP
ftr-482	345	13	the	the	DET
ftr-482	345	14	new	new	PROPN
ftr-482	345	15	york	york	PROPN
ftr-482	345	16	state	state	PROPN
ftr-482	345	17	bar	bar	PROPN
ftr-482	345	18	association	association	NOUN
ftr-482	345	19	,	,	PUNCT
ftr-482	345	20	8	8	NUM
ftr-482	345	21	tax	tax	NOUN
ftr-482	345	22	notes	note	NOUN
ftr-482	345	23	int'l	int'l	ADP
ftr-482	345	24	367	367	NUM
ftr-482	345	25	(	(	PUNCT
ftr-482	345	26	feb	feb	PROPN
ftr-482	345	27	.	.	PROPN
ftr-482	345	28	7	7	NUM
ftr-482	345	29	,	,	PUNCT
ftr-482	345	30	1994	1994	NUM
ftr-482	345	31	)	)	PUNCT
ftr-482	345	32	.	.	PUNCT
ftr-482	346	1	the	the	DET
ftr-482	346	2	legislative	legislative	ADJ
ftr-482	346	3	history	history	NOUN
ftr-482	346	4	also	also	ADV
ftr-482	346	5	discusses	discuss	VERB
ftr-482	346	6	two	two	NUM
ftr-482	346	7	revenue	revenue	NOUN
ftr-482	346	8	19951	19951	NUM
ftr-482	346	9	florida	florida	PROPN
ftr-482	346	10	tax	tax	NOUN
ftr-482	346	11	review	review	NOUN
ftr-482	346	12	plicit	plicit	NOUN
ftr-482	346	13	statement	statement	NOUN
ftr-482	346	14	that	that	SCONJ
ftr-482	346	15	section	section	NOUN
ftr-482	346	16	7701(/	7701(/	NUM
ftr-482	346	17	)	)	PUNCT
ftr-482	346	18	is	be	AUX
ftr-482	346	19	intended	intend	VERB
ftr-482	346	20	to	to	PART
ftr-482	346	21	override	override	VERB
ftr-482	346	22	treaty	treaty	NOUN
ftr-482	346	23	commitments	commitment	NOUN
ftr-482	346	24	.	.	PUNCT
ftr-482	347	1	even	even	ADV
ftr-482	347	2	without	without	ADP
ftr-482	347	3	an	an	DET
ftr-482	347	4	explicit	explicit	ADJ
ftr-482	347	5	statement	statement	NOUN
ftr-482	347	6	,	,	PUNCT
ftr-482	347	7	the	the	DET
ftr-482	347	8	requisite	requisite	ADJ
ftr-482	347	9	intent	intent	NOUN
ftr-482	347	10	could	could	AUX
ftr-482	347	11	be	be	AUX
ftr-482	347	12	inferred	infer	VERB
ftr-482	347	13	if	if	SCONJ
ftr-482	347	14	section	section	NOUN
ftr-482	347	15	7701	7701	NUM
ftr-482	347	16	(	(	PUNCT
ftr-482	347	17	)	)	PUNCT
ftr-482	347	18	had	have	VERB
ftr-482	347	19	no	no	DET
ftr-482	347	20	purpose	purpose	NOUN
ftr-482	347	21	other	other	ADJ
ftr-482	347	22	than	than	SCONJ
ftr-482	347	23	to	to	PART
ftr-482	347	24	override	override	VERB
ftr-482	347	25	treaty	treaty	NOUN
ftr-482	347	26	commitments.5	commitments.5	PROPN
ftr-482	347	27	9	9	NUM
ftr-482	347	28	however	however	ADV
ftr-482	347	29	,	,	PUNCT
ftr-482	347	30	regulations	regulation	NOUN
ftr-482	347	31	under	under	ADP
ftr-482	347	32	section	section	NOUN
ftr-482	347	33	7701	7701	NUM
ftr-482	347	34	(	(	PUNCT
ftr-482	347	35	)	)	PUNCT
ftr-482	347	36	could	could	AUX
ftr-482	347	37	apply	apply	VERB
ftr-482	347	38	in	in	ADP
ftr-482	347	39	situations	situation	NOUN
ftr-482	347	40	that	that	PRON
ftr-482	347	41	would	would	AUX
ftr-482	347	42	not	not	PART
ftr-482	347	43	require	require	VERB
ftr-482	347	44	treaty	treaty	NOUN
ftr-482	347	45	overrides	override	VERB
ftr-482	347	46	-	-	PUNCT
ftr-482	347	47	in	in	NOUN
ftr-482	347	48	particular	particular	ADJ
ftr-482	347	49	,	,	PUNCT
ftr-482	347	50	where	where	SCONJ
ftr-482	347	51	there	there	PRON
ftr-482	347	52	is	be	VERB
ftr-482	347	53	no	no	DET
ftr-482	347	54	applicable	applicable	ADJ
ftr-482	347	55	treaty	treaty	NOUN
ftr-482	347	56	or	or	CCONJ
ftr-482	347	57	an	an	DET
ftr-482	347	58	applicable	applicable	ADJ
ftr-482	347	59	treaty	treaty	NOUN
ftr-482	347	60	contains	contain	VERB
ftr-482	347	61	no	no	DET
ftr-482	347	62	detailed	detailed	ADJ
ftr-482	347	63	limitation	limitation	NOUN
ftr-482	347	64	of	of	ADP
ftr-482	347	65	benefits	benefit	NOUN
ftr-482	347	66	provision	provision	NOUN
ftr-482	347	67	.	.	PUNCT
ftr-482	348	1	assume	assume	VERB
ftr-482	348	2	a	a	DET
ftr-482	348	3	foreign	foreign	ADJ
ftr-482	348	4	corporation	corporation	NOUN
ftr-482	348	5	(	(	PUNCT
ftr-482	348	6	a	a	X
ftr-482	348	7	)	)	PUNCT
ftr-482	348	8	with	with	ADP
ftr-482	348	9	a	a	DET
ftr-482	348	10	u.s	u.s	PROPN
ftr-482	348	11	.	.	PROPN
ftr-482	348	12	subsidiary	subsidiary	NOUN
ftr-482	348	13	(	(	PUNCT
ftr-482	348	14	c	c	NOUN
ftr-482	348	15	)	)	PUNCT
ftr-482	348	16	makes	make	VERB
ftr-482	348	17	a	a	DET
ftr-482	348	18	loan	loan	NOUN
ftr-482	348	19	to	to	ADP
ftr-482	348	20	an	an	DET
ftr-482	348	21	unrelated	unrelated	ADJ
ftr-482	348	22	foreign	foreign	ADJ
ftr-482	348	23	corporation	corporation	NOUN
ftr-482	348	24	(	(	PUNCT
ftr-482	348	25	b	b	NOUN
ftr-482	348	26	)	)	PUNCT
ftr-482	348	27	,	,	PUNCT
ftr-482	348	28	which	which	PRON
ftr-482	348	29	reloans	reloan	VERB
ftr-482	348	30	the	the	DET
ftr-482	348	31	proceeds	proceed	NOUN
ftr-482	348	32	on	on	ADP
ftr-482	348	33	similar	similar	ADJ
ftr-482	348	34	terms	term	NOUN
ftr-482	348	35	to	to	ADP
ftr-482	348	36	c.	c.	PROPN
ftr-482	348	37	interest	interest	NOUN
ftr-482	348	38	payments	payment	NOUN
ftr-482	348	39	from	from	ADP
ftr-482	348	40	c	c	PROPN
ftr-482	348	41	to	to	ADP
ftr-482	348	42	b	b	NOUN
ftr-482	348	43	might	might	AUX
ftr-482	348	44	be	be	AUX
ftr-482	348	45	literally	literally	ADV
ftr-482	348	46	within	within	ADP
ftr-482	348	47	the	the	DET
ftr-482	348	48	statutory	statutory	PROPN
ftr-482	348	49	portfolio	portfolio	NOUN
ftr-482	348	50	interest	interest	NOUN
ftr-482	348	51	exemption	exemption	NOUN
ftr-482	348	52	of	of	ADP
ftr-482	348	53	section	section	NOUN
ftr-482	348	54	881(c),6	881(c),6	NUM
ftr-482	348	55	'	'	PUNCT
ftr-482	348	56	but	but	CCONJ
ftr-482	348	57	the	the	DET
ftr-482	348	58	regulations	regulation	NOUN
ftr-482	348	59	would	would	AUX
ftr-482	348	60	deny	deny	VERB
ftr-482	348	61	the	the	DET
ftr-482	348	62	exemption	exemption	NOUN
ftr-482	348	63	by	by	ADP
ftr-482	348	64	requiring	require	VERB
ftr-482	348	65	that	that	SCONJ
ftr-482	348	66	b	b	NOUN
ftr-482	348	67	be	be	AUX
ftr-482	348	68	ignored	ignore	VERB
ftr-482	348	69	as	as	ADP
ftr-482	348	70	a	a	DET
ftr-482	348	71	conduit	conduit	NOUN
ftr-482	348	72	.	.	PUNCT
ftr-482	349	1	this	this	DET
ftr-482	349	2	denial	denial	NOUN
ftr-482	349	3	of	of	ADP
ftr-482	349	4	a	a	DET
ftr-482	349	5	tax	tax	NOUN
ftr-482	349	6	benefit	benefit	NOUN
ftr-482	349	7	otherwise	otherwise	ADV
ftr-482	349	8	available	available	ADJ
ftr-482	349	9	does	do	AUX
ftr-482	349	10	not	not	PART
ftr-482	349	11	involve	involve	VERB
ftr-482	349	12	the	the	DET
ftr-482	349	13	denial	denial	NOUN
ftr-482	349	14	of	of	ADP
ftr-482	349	15	treaty	treaty	NOUN
ftr-482	349	16	benefits	benefit	NOUN
ftr-482	349	17	.	.	PUNCT
ftr-482	350	1	in	in	ADP
ftr-482	350	2	sum	sum	NOUN
ftr-482	350	3	,	,	PUNCT
ftr-482	350	4	neither	neither	CCONJ
ftr-482	350	5	section	section	NOUN
ftr-482	350	6	7701	7701	NUM
ftr-482	350	7	(	(	PUNCT
ftr-482	350	8	)	)	PUNCT
ftr-482	350	9	nor	nor	CCONJ
ftr-482	350	10	its	its	PRON
ftr-482	350	11	legislative	legislative	ADJ
ftr-482	350	12	history	history	NOUN
ftr-482	350	13	explicitly	explicitly	ADV
ftr-482	350	14	overrides	override	VERB
ftr-482	350	15	any	any	DET
ftr-482	350	16	treaty	treaty	NOUN
ftr-482	350	17	commitment	commitment	NOUN
ftr-482	350	18	,	,	PUNCT
ftr-482	350	19	and	and	CCONJ
ftr-482	350	20	because	because	SCONJ
ftr-482	350	21	section	section	NOUN
ftr-482	350	22	7701	7701	NUM
ftr-482	350	23	(	(	PUNCT
ftr-482	350	24	)	)	PUNCT
ftr-482	350	25	can	can	AUX
ftr-482	350	26	operate	operate	VERB
ftr-482	350	27	successfully	successfully	ADV
ftr-482	350	28	in	in	ADP
ftr-482	350	29	situations	situation	NOUN
ftr-482	350	30	where	where	SCONJ
ftr-482	350	31	no	no	DET
ftr-482	350	32	override	override	NOUN
ftr-482	350	33	is	be	AUX
ftr-482	350	34	involved	involve	VERB
ftr-482	350	35	,	,	PUNCT
ftr-482	350	36	there	there	PRON
ftr-482	350	37	is	be	VERB
ftr-482	350	38	no	no	DET
ftr-482	350	39	implicit	implicit	ADJ
ftr-482	350	40	override	override	NOUN
ftr-482	350	41	of	of	ADP
ftr-482	350	42	treaties	treaty	NOUN
ftr-482	350	43	.	.	PUNCT
ftr-482	351	1	b.	b.	NOUN
ftr-482	351	2	delegation	delegation	NOUN
ftr-482	351	3	of	of	ADP
ftr-482	351	4	override	override	PROPN
ftr-482	351	5	authority	authority	NOUN
ftr-482	351	6	to	to	ADP
ftr-482	351	7	treasury	treasury	PROPN
ftr-482	351	8	assuming	assume	VERB
ftr-482	351	9	arguendo	arguendo	ADJ
ftr-482	351	10	that	that	SCONJ
ftr-482	351	11	congress	congress	PROPN
ftr-482	351	12	expressed	express	VERB
ftr-482	351	13	an	an	DET
ftr-482	351	14	intention	intention	NOUN
ftr-482	351	15	to	to	PART
ftr-482	351	16	authorize	authorize	VERB
ftr-482	351	17	regulations	regulation	NOUN
ftr-482	351	18	under	under	ADP
ftr-482	351	19	7701	7701	NUM
ftr-482	351	20	(	(	PUNCT
ftr-482	351	21	)	)	PUNCT
ftr-482	351	22	that	that	DET
ftr-482	351	23	override	override	VERB
ftr-482	351	24	treaties	treaty	NOUN
ftr-482	351	25	,	,	PUNCT
ftr-482	351	26	can	can	AUX
ftr-482	351	27	the	the	DET
ftr-482	351	28	authority	authority	NOUN
ftr-482	351	29	to	to	PART
ftr-482	351	30	override	override	VERB
ftr-482	351	31	be	be	AUX
ftr-482	351	32	delegated	delegate	VERB
ftr-482	351	33	to	to	ADP
ftr-482	351	34	treasury	treasury	NOUN
ftr-482	351	35	?	?	PUNCT
ftr-482	352	1	delegation	delegation	NOUN
ftr-482	352	2	of	of	ADP
ftr-482	352	3	override	override	NOUN
ftr-482	352	4	authority	authority	NOUN
ftr-482	352	5	may	may	AUX
ftr-482	352	6	assume	assume	VERB
ftr-482	352	7	two	two	NUM
ftr-482	352	8	forms	form	NOUN
ftr-482	352	9	.	.	PUNCT
ftr-482	353	1	first	first	ADV
ftr-482	353	2	,	,	PUNCT
ftr-482	353	3	congress	congress	PROPN
ftr-482	353	4	could	could	AUX
ftr-482	353	5	explicitly	explicitly	ADV
ftr-482	353	6	delegate	delegate	VERB
ftr-482	353	7	the	the	DET
ftr-482	353	8	authority	authority	NOUN
ftr-482	353	9	to	to	ADP
ftr-482	353	10	the	the	DET
ftr-482	353	11	treasury	treasury	NOUN
ftr-482	353	12	to	to	PART
ftr-482	353	13	override	override	VERB
ftr-482	353	14	treaties	treaty	NOUN
ftr-482	353	15	.	.	PUNCT
ftr-482	354	1	second	second	ADJ
ftr-482	354	2	,	,	PUNCT
ftr-482	354	3	congress	congress	PROPN
ftr-482	354	4	could	could	AUX
ftr-482	354	5	be	be	AUX
ftr-482	354	6	silent	silent	ADJ
ftr-482	354	7	on	on	ADP
ftr-482	354	8	the	the	DET
ftr-482	354	9	issue	issue	NOUN
ftr-482	354	10	of	of	ADP
ftr-482	354	11	override	override	NOUN
ftr-482	354	12	authority	authority	NOUN
ftr-482	354	13	and	and	CCONJ
ftr-482	354	14	merely	merely	ADV
ftr-482	354	15	delegate	delegate	NOUN
ftr-482	354	16	authority	authority	NOUN
ftr-482	354	17	to	to	PART
ftr-482	354	18	promulgate	promulgate	VERB
ftr-482	354	19	legislative	legislative	ADJ
ftr-482	354	20	regulations	regulation	NOUN
ftr-482	354	21	,	,	PUNCT
ftr-482	354	22	which	which	PRON
ftr-482	354	23	might	might	AUX
ftr-482	354	24	include	include	VERB
ftr-482	354	25	override	override	NOUN
ftr-482	354	26	authority	authority	NOUN
ftr-482	354	27	if	if	SCONJ
ftr-482	354	28	it	it	PRON
ftr-482	354	29	was	be	AUX
ftr-482	354	30	found	find	VERB
ftr-482	354	31	not	not	PART
ftr-482	354	32	to	to	PART
ftr-482	354	33	be	be	AUX
ftr-482	354	34	beyond	beyond	ADP
ftr-482	354	35	the	the	DET
ftr-482	354	36	scope	scope	NOUN
ftr-482	354	37	of	of	ADP
ftr-482	354	38	the	the	DET
ftr-482	354	39	enabling	enable	VERB
ftr-482	354	40	act	act	NOUN
ftr-482	354	41	.	.	PUNCT
ftr-482	355	1	in	in	ADP
ftr-482	355	2	either	either	DET
ftr-482	355	3	case	case	NOUN
ftr-482	355	4	,	,	PUNCT
ftr-482	355	5	an	an	DET
ftr-482	355	6	administrative	administrative	ADJ
ftr-482	355	7	agency	agency	NOUN
ftr-482	355	8	's	's	PART
ftr-482	355	9	power	power	NOUN
ftr-482	355	10	to	to	PART
ftr-482	355	11	promulgate	promulgate	VERB
ftr-482	355	12	legislative	legislative	ADJ
ftr-482	355	13	regulations	regulation	NOUN
ftr-482	355	14	is	be	AUX
ftr-482	355	15	limited	limit	VERB
ftr-482	355	16	to	to	ADP
ftr-482	355	17	the	the	DET
ftr-482	355	18	authority	authority	NOUN
ftr-482	355	19	delegated	delegate	VERB
ftr-482	355	20	by	by	ADP
ftr-482	355	21	congress.6	congress.6	PROPN
ftr-482	355	22	"	"	PUNCT
ftr-482	355	23	rulings	ruling	NOUN
ftr-482	355	24	dealing	deal	VERB
ftr-482	355	25	with	with	ADP
ftr-482	355	26	the	the	DET
ftr-482	355	27	"	"	PUNCT
ftr-482	355	28	beneficial	beneficial	ADJ
ftr-482	355	29	ownership	ownership	NOUN
ftr-482	355	30	concept	concept	NOUN
ftr-482	355	31	.	.	PUNCT
ftr-482	355	32	"	"	PUNCT
ftr-482	356	1	see	see	AUX
ftr-482	356	2	rev	rev	PROPN
ftr-482	356	3	.	.	PUNCT
ftr-482	357	1	rul	rul	NOUN
ftr-482	357	2	.	.	PUNCT
ftr-482	358	1	84	84	NUM
ftr-482	358	2	-	-	SYM
ftr-482	358	3	152	152	NUM
ftr-482	358	4	,	,	PUNCT
ftr-482	358	5	1984	1984	NUM
ftr-482	358	6	-	-	SYM
ftr-482	358	7	2	2	NUM
ftr-482	358	8	c.b	c.b	PROPN
ftr-482	358	9	.	.	PROPN
ftr-482	358	10	381	381	NUM
ftr-482	358	11	,	,	PUNCT
ftr-482	358	12	obsoleted	obsolete	VERB
ftr-482	358	13	by	by	ADP
ftr-482	358	14	rev	rev	PROPN
ftr-482	358	15	.	.	PROPN
ftr-482	358	16	rul	rul	PROPN
ftr-482	358	17	.	.	PUNCT
ftr-482	359	1	95	95	NUM
ftr-482	359	2	-	-	SYM
ftr-482	359	3	56	56	NUM
ftr-482	359	4	,	,	PUNCT
ftr-482	359	5	1995	1995	NUM
ftr-482	359	6	-	-	SYM
ftr-482	359	7	36	36	NUM
ftr-482	359	8	i.r.b	i.r.b	NOUN
ftr-482	359	9	.	.	PROPN
ftr-482	359	10	20	20	NUM
ftr-482	359	11	;	;	PUNCT
ftr-482	359	12	rev	rev	X
ftr-482	359	13	.	.	PROPN
ftr-482	360	1	rul	rul	NOUN
ftr-482	360	2	.	.	PUNCT
ftr-482	361	1	84	84	NUM
ftr-482	361	2	-	-	SYM
ftr-482	361	3	153	153	NUM
ftr-482	361	4	,	,	PUNCT
ftr-482	361	5	1984	1984	NUM
ftr-482	361	6	-	-	SYM
ftr-482	361	7	2	2	NUM
ftr-482	361	8	c.b	c.b	PROPN
ftr-482	361	9	.	.	PROPN
ftr-482	361	10	383	383	NUM
ftr-482	361	11	,	,	PUNCT
ftr-482	361	12	obsoleted	obsolete	VERB
ftr-482	361	13	by	by	ADP
ftr-482	361	14	rev	rev	PROPN
ftr-482	361	15	.	.	PROPN
ftr-482	361	16	rul	rul	PROPN
ftr-482	361	17	.	.	PUNCT
ftr-482	362	1	95	95	NUM
ftr-482	362	2	-	-	SYM
ftr-482	362	3	6	6	NUM
ftr-482	362	4	,	,	PUNCT
ftr-482	362	5	1995	1995	NUM
ftr-482	362	6	-	-	SYM
ftr-482	362	7	36	36	NUM
ftr-482	362	8	i.r.b	i.r.b	NOUN
ftr-482	362	9	.	.	PUNCT
ftr-482	362	10	20	20	NUM
ftr-482	362	11	;	;	PUNCT
ftr-482	362	12	see	see	VERB
ftr-482	362	13	discussion	discussion	NOUN
ftr-482	362	14	supra	supra	PROPN
ftr-482	362	15	text	text	NOUN
ftr-482	362	16	accompanying	accompanying	ADJ
ftr-482	362	17	notes	note	VERB
ftr-482	362	18	16	16	NUM
ftr-482	362	19	-	-	SYM
ftr-482	362	20	22	22	NUM
ftr-482	362	21	.	.	PUNCT
ftr-482	363	1	59	59	NUM
ftr-482	363	2	.	.	PUNCT
ftr-482	363	3	see	see	VERB
ftr-482	363	4	the	the	DET
ftr-482	363	5	cherokee	cherokee	PROPN
ftr-482	363	6	tobacco	tobacco	PROPN
ftr-482	363	7	,	,	PUNCT
ftr-482	363	8	78	78	NUM
ftr-482	363	9	u.s	u.s	PROPN
ftr-482	363	10	.	.	PROPN
ftr-482	363	11	616	616	NUM
ftr-482	363	12	(	(	PUNCT
ftr-482	363	13	1870	1870	NUM
ftr-482	363	14	)	)	PUNCT
ftr-482	363	15	(	(	PUNCT
ftr-482	363	16	finding	find	VERB
ftr-482	363	17	that	that	SCONJ
ftr-482	363	18	the	the	DET
ftr-482	363	19	statute	statute	NOUN
ftr-482	363	20	flatly	flatly	ADV
ftr-482	363	21	took	take	VERB
ftr-482	363	22	away	away	ADV
ftr-482	363	23	a	a	DET
ftr-482	363	24	right	right	NOUN
ftr-482	363	25	granted	grant	VERB
ftr-482	363	26	by	by	ADP
ftr-482	363	27	treaty	treaty	NOUN
ftr-482	363	28	and	and	CCONJ
ftr-482	363	29	holding	hold	VERB
ftr-482	363	30	that	that	SCONJ
ftr-482	363	31	the	the	DET
ftr-482	363	32	statute	statute	NOUN
ftr-482	363	33	overrode	override	VERB
ftr-482	363	34	the	the	DET
ftr-482	363	35	treaty	treaty	NOUN
ftr-482	363	36	)	)	PUNCT
ftr-482	363	37	.	.	PUNCT
ftr-482	364	1	60	60	NUM
ftr-482	364	2	.	.	PUNCT
ftr-482	365	1	even	even	ADV
ftr-482	365	2	in	in	ADP
ftr-482	365	3	the	the	DET
ftr-482	365	4	absence	absence	NOUN
ftr-482	365	5	of	of	ADP
ftr-482	365	6	the	the	DET
ftr-482	365	7	regulations	regulation	NOUN
ftr-482	365	8	,	,	PUNCT
ftr-482	365	9	the	the	DET
ftr-482	365	10	irs	irs	PROPN
ftr-482	365	11	might	might	AUX
ftr-482	365	12	deny	deny	VERB
ftr-482	365	13	the	the	DET
ftr-482	365	14	portfolio	portfolio	NOUN
ftr-482	365	15	interest	interest	NOUN
ftr-482	365	16	exemption	exemption	NOUN
ftr-482	365	17	on	on	ADP
ftr-482	365	18	the	the	DET
ftr-482	365	19	authority	authority	NOUN
ftr-482	365	20	of	of	ADP
ftr-482	365	21	aiken	aiken	PROPN
ftr-482	365	22	and	and	CCONJ
ftr-482	365	23	revenue	revenue	NOUN
ftr-482	365	24	ruling	rule	VERB
ftr-482	365	25	84	84	NUM
ftr-482	365	26	-	-	SYM
ftr-482	365	27	152	152	NUM
ftr-482	365	28	,	,	PUNCT
ftr-482	365	29	1984	1984	NUM
ftr-482	365	30	-	-	SYM
ftr-482	365	31	2	2	NUM
ftr-482	365	32	c.b	c.b	PROPN
ftr-482	365	33	.	.	PROPN
ftr-482	365	34	381	381	NUM
ftr-482	365	35	,	,	PUNCT
ftr-482	365	36	obsoleted	obsolete	VERB
ftr-482	365	37	by	by	ADP
ftr-482	365	38	rev	rev	PROPN
ftr-482	365	39	.	.	PROPN
ftr-482	365	40	rul	rul	PROPN
ftr-482	365	41	.	.	PUNCT
ftr-482	366	1	95	95	NUM
ftr-482	366	2	-	-	SYM
ftr-482	366	3	56	56	NUM
ftr-482	366	4	,	,	PUNCT
ftr-482	366	5	1995	1995	NUM
ftr-482	366	6	-	-	SYM
ftr-482	366	7	36	36	NUM
ftr-482	366	8	i.r.b	i.r.b	NOUN
ftr-482	366	9	.	.	PUNCT
ftr-482	366	10	20	20	NUM
ftr-482	366	11	;	;	PUNCT
ftr-482	366	12	see	see	VERB
ftr-482	366	13	discussion	discussion	NOUN
ftr-482	366	14	supra	supra	PROPN
ftr-482	366	15	text	text	NOUN
ftr-482	366	16	accompanying	accompanying	ADJ
ftr-482	366	17	notes	note	NOUN
ftr-482	366	18	14	14	NUM
ftr-482	366	19	-	-	SYM
ftr-482	366	20	17	17	NUM
ftr-482	366	21	.	.	PUNCT
ftr-482	366	22	61	61	NUM
ftr-482	366	23	.	.	PUNCT
ftr-482	367	1	bowen	bowen	PROPN
ftr-482	367	2	v.	v.	PROPN
ftr-482	367	3	georgetown	georgetown	PROPN
ftr-482	367	4	univ	univ	PROPN
ftr-482	367	5	.	.	PUNCT
ftr-482	368	1	hosp	hosp	PROPN
ftr-482	368	2	.	.	PUNCT
ftr-482	369	1	,	,	PUNCT
ftr-482	369	2	488	488	NUM
ftr-482	369	3	u.s	u.s	PROPN
ftr-482	369	4	.	.	PROPN
ftr-482	369	5	204	204	NUM
ftr-482	369	6	,	,	PUNCT
ftr-482	369	7	208	208	NUM
ftr-482	369	8	(	(	PUNCT
ftr-482	369	9	1988	1988	NUM
ftr-482	369	10	)	)	PUNCT
ftr-482	369	11	;	;	PUNCT
ftr-482	369	12	see	see	VERB
ftr-482	369	13	american	american	PROPN
ftr-482	369	14	standard	standard	PROPN
ftr-482	369	15	,	,	PUNCT
ftr-482	369	16	inc	inc	PROPN
ftr-482	369	17	.	.	PROPN
ftr-482	369	18	v.	v.	PROPN
ftr-482	369	19	united	united	PROPN
ftr-482	369	20	states	states	PROPN
ftr-482	369	21	,	,	PUNCT
ftr-482	369	22	602	602	NUM
ftr-482	369	23	f.2d	f.2d	ADP
ftr-482	369	24	256	256	NUM
ftr-482	369	25	(	(	PUNCT
ftr-482	369	26	ct	ct	PROPN
ftr-482	369	27	.	.	PUNCT
ftr-482	369	28	cl	cl	NOUN
ftr-482	369	29	.	.	PUNCT
ftr-482	369	30	1979	1979	NUM
ftr-482	369	31	)	)	PUNCT
ftr-482	369	32	(	(	PUNCT
ftr-482	369	33	holding	hold	VERB
ftr-482	369	34	a	a	DET
ftr-482	369	35	legislative	legislative	ADJ
ftr-482	369	36	regulation	regulation	NOUN
ftr-482	369	37	invalid	invalid	ADJ
ftr-482	369	38	because	because	SCONJ
ftr-482	369	39	it	it	PRON
ftr-482	369	40	was	be	AUX
ftr-482	369	41	inconsistent	inconsistent	ADJ
ftr-482	369	42	with	with	ADP
ftr-482	369	43	the	the	DET
ftr-482	369	44	enabling	enabling	ADJ
ftr-482	369	45	statute	statute	NOUN
ftr-482	369	46	)	)	PUNCT
ftr-482	369	47	.	.	PUNCT
ftr-482	370	1	[	[	X
ftr-482	370	2	vol	vol	NOUN
ftr-482	370	3	2:9	2:9	NUM
ftr-482	370	4	treaty	treaty	NOUN
ftr-482	370	5	override	override	NOUN
ftr-482	370	6	by	by	ADP
ftr-482	370	7	administrative	administrative	ADJ
ftr-482	370	8	regulation	regulation	NOUN
ftr-482	370	9	in	in	ADP
ftr-482	370	10	chevron	chevron	PROPN
ftr-482	370	11	u.s.a	u.s.a	PROPN
ftr-482	370	12	.	.	PROPN
ftr-482	370	13	inc	inc	PROPN
ftr-482	370	14	.	.	PROPN
ftr-482	370	15	v.	v.	ADP
ftr-482	370	16	natural	natural	ADJ
ftr-482	370	17	resources	resource	NOUN
ftr-482	370	18	defense	defense	PROPN
ftr-482	370	19	council	council	PROPN
ftr-482	370	20	,	,	PUNCT
ftr-482	370	21	inc	inc	PROPN
ftr-482	370	22	.	.	PROPN
ftr-482	370	23	'	'	PUNCT
ftr-482	371	1	the	the	DET
ftr-482	371	2	supreme	supreme	PROPN
ftr-482	371	3	court	court	PROPN
ftr-482	371	4	addressed	address	VERB
ftr-482	371	5	epa	epa	PROPN
ftr-482	371	6	promulgated	promulgate	VERB
ftr-482	371	7	standards	standard	NOUN
ftr-482	371	8	implementing	implement	VERB
ftr-482	371	9	the	the	DET
ftr-482	371	10	clean	clean	ADJ
ftr-482	371	11	air	air	PROPN
ftr-482	371	12	act	act	PROPN
ftr-482	371	13	amendments	amendment	NOUN
ftr-482	371	14	of	of	ADP
ftr-482	371	15	1977	1977	NUM
ftr-482	371	16	.	.	PUNCT
ftr-482	372	1	the	the	DET
ftr-482	372	2	epa	epa	PROPN
ftr-482	372	3	had	have	AUX
ftr-482	372	4	defined	define	VERB
ftr-482	372	5	"	"	PUNCT
ftr-482	372	6	stationary	stationary	ADJ
ftr-482	372	7	source	source	NOUN
ftr-482	372	8	"	"	PUNCT
ftr-482	372	9	in	in	ADP
ftr-482	372	10	a	a	DET
ftr-482	372	11	manner	manner	NOUN
ftr-482	372	12	that	that	PRON
ftr-482	372	13	was	be	AUX
ftr-482	372	14	not	not	PART
ftr-482	372	15	directly	directly	ADV
ftr-482	372	16	specified	specify	VERB
ftr-482	372	17	in	in	ADP
ftr-482	372	18	the	the	DET
ftr-482	372	19	legislation	legislation	NOUN
ftr-482	372	20	or	or	CCONJ
ftr-482	372	21	the	the	DET
ftr-482	372	22	legislative	legislative	ADJ
ftr-482	372	23	history	history	NOUN
ftr-482	372	24	.	.	PUNCT
ftr-482	373	1	the	the	DET
ftr-482	373	2	court	court	NOUN
ftr-482	373	3	upheld	uphold	VERB
ftr-482	373	4	the	the	DET
ftr-482	373	5	epa	epa	NOUN
ftr-482	373	6	's	's	PART
ftr-482	373	7	decision	decision	NOUN
ftr-482	373	8	,	,	PUNCT
ftr-482	373	9	finding	find	VERB
ftr-482	373	10	that	that	SCONJ
ftr-482	373	11	although	although	SCONJ
ftr-482	373	12	congress	congress	PROPN
ftr-482	373	13	expressed	express	VERB
ftr-482	373	14	no	no	DET
ftr-482	373	15	intention	intention	NOUN
ftr-482	373	16	regarding	regard	VERB
ftr-482	373	17	the	the	DET
ftr-482	373	18	specific	specific	ADJ
ftr-482	373	19	concept	concept	NOUN
ftr-482	373	20	used	use	VERB
ftr-482	373	21	by	by	ADP
ftr-482	373	22	epa	epa	PROPN
ftr-482	373	23	,	,	PUNCT
ftr-482	373	24	the	the	DET
ftr-482	373	25	concept	concept	NOUN
ftr-482	373	26	was	be	AUX
ftr-482	373	27	an	an	DET
ftr-482	373	28	appropriate	appropriate	ADJ
ftr-482	373	29	policy	policy	NOUN
ftr-482	373	30	for	for	SCONJ
ftr-482	373	31	the	the	DET
ftr-482	373	32	epa	epa	PROPN
ftr-482	373	33	to	to	PART
ftr-482	373	34	adopt	adopt	VERB
ftr-482	373	35	.	.	PUNCT
ftr-482	374	1	with	with	ADP
ftr-482	374	2	regard	regard	NOUN
ftr-482	374	3	to	to	ADP
ftr-482	374	4	section	section	NOUN
ftr-482	374	5	7701(1	7701(1	NUM
ftr-482	374	6	)	)	PUNCT
ftr-482	374	7	,	,	PUNCT
ftr-482	374	8	it	it	PRON
ftr-482	374	9	is	be	AUX
ftr-482	374	10	not	not	PART
ftr-482	374	11	clear	clear	ADJ
ftr-482	374	12	that	that	SCONJ
ftr-482	374	13	congress	congress	PROPN
ftr-482	374	14	would	would	AUX
ftr-482	374	15	not	not	PART
ftr-482	374	16	have	have	AUX
ftr-482	374	17	wanted	want	VERB
ftr-482	374	18	the	the	DET
ftr-482	374	19	regulations	regulation	NOUN
ftr-482	374	20	to	to	PART
ftr-482	374	21	override	override	VERB
ftr-482	374	22	treaties	treaty	NOUN
ftr-482	374	23	,	,	PUNCT
ftr-482	374	24	especially	especially	ADV
ftr-482	374	25	since	since	SCONJ
ftr-482	374	26	cases	case	NOUN
ftr-482	374	27	dealing	deal	VERB
ftr-482	374	28	with	with	ADP
ftr-482	374	29	treaties	treaty	NOUN
ftr-482	374	30	were	be	AUX
ftr-482	374	31	mentioned	mention	VERB
ftr-482	374	32	in	in	ADP
ftr-482	374	33	the	the	DET
ftr-482	374	34	legislative	legislative	ADJ
ftr-482	374	35	history	history	NOUN
ftr-482	374	36	and	and	CCONJ
ftr-482	374	37	congress	congress	PROPN
ftr-482	374	38	did	do	AUX
ftr-482	374	39	not	not	PART
ftr-482	374	40	say	say	VERB
ftr-482	374	41	that	that	SCONJ
ftr-482	374	42	the	the	DET
ftr-482	374	43	regulations	regulation	NOUN
ftr-482	374	44	were	be	AUX
ftr-482	374	45	not	not	PART
ftr-482	374	46	intended	intend	VERB
ftr-482	374	47	to	to	PART
ftr-482	374	48	override	override	VERB
ftr-482	374	49	treaties	treaty	NOUN
ftr-482	374	50	.	.	PUNCT
ftr-482	375	1	as	as	SCONJ
ftr-482	375	2	stated	state	VERB
ftr-482	375	3	by	by	ADP
ftr-482	375	4	the	the	DET
ftr-482	375	5	court	court	NOUN
ftr-482	375	6	in	in	ADP
ftr-482	375	7	chevron	chevron	NOUN
ftr-482	375	8	:	:	PUNCT
ftr-482	375	9	if	if	SCONJ
ftr-482	375	10	congress	congress	PROPN
ftr-482	375	11	has	have	AUX
ftr-482	375	12	explicitly	explicitly	ADV
ftr-482	375	13	left	leave	VERB
ftr-482	375	14	a	a	DET
ftr-482	375	15	gap	gap	NOUN
ftr-482	375	16	for	for	SCONJ
ftr-482	375	17	the	the	DET
ftr-482	375	18	agency	agency	NOUN
ftr-482	375	19	to	to	PART
ftr-482	375	20	fill	fill	VERB
ftr-482	375	21	,	,	PUNCT
ftr-482	375	22	there	there	PRON
ftr-482	375	23	is	be	VERB
ftr-482	375	24	an	an	DET
ftr-482	375	25	express	express	ADJ
ftr-482	375	26	delegation	delegation	NOUN
ftr-482	375	27	of	of	ADP
ftr-482	375	28	authority	authority	NOUN
ftr-482	375	29	to	to	ADP
ftr-482	375	30	the	the	DET
ftr-482	375	31	agency	agency	NOUN
ftr-482	375	32	to	to	PART
ftr-482	375	33	elucidate	elucidate	VERB
ftr-482	375	34	a	a	DET
ftr-482	375	35	specific	specific	ADJ
ftr-482	375	36	provision	provision	NOUN
ftr-482	375	37	of	of	ADP
ftr-482	375	38	the	the	DET
ftr-482	375	39	statute	statute	NOUN
ftr-482	375	40	by	by	ADP
ftr-482	375	41	regulation	regulation	NOUN
ftr-482	375	42	.	.	PUNCT
ftr-482	376	1	such	such	ADJ
ftr-482	376	2	legislative	legislative	ADJ
ftr-482	376	3	regulations	regulation	NOUN
ftr-482	376	4	are	be	AUX
ftr-482	376	5	given	give	VERB
ftr-482	376	6	controlling	control	VERB
ftr-482	376	7	weight	weight	NOUN
ftr-482	376	8	unless	unless	SCONJ
ftr-482	376	9	they	they	PRON
ftr-482	376	10	are	be	AUX
ftr-482	376	11	arbitrary	arbitrary	ADJ
ftr-482	376	12	,	,	PUNCT
ftr-482	376	13	capricious	capricious	ADJ
ftr-482	376	14	,	,	PUNCT
ftr-482	376	15	or	or	CCONJ
ftr-482	376	16	manifestly	manifestly	ADV
ftr-482	376	17	contrary	contrary	ADJ
ftr-482	376	18	to	to	ADP
ftr-482	376	19	the	the	DET
ftr-482	376	20	statute	statute	NOUN
ftr-482	376	21	.	.	PUNCT
ftr-482	377	1	sometimes	sometimes	ADV
ftr-482	377	2	the	the	DET
ftr-482	377	3	legislative	legislative	ADJ
ftr-482	377	4	delegation	delegation	NOUN
ftr-482	377	5	to	to	ADP
ftr-482	377	6	an	an	DET
ftr-482	377	7	agency	agency	NOUN
ftr-482	377	8	on	on	ADP
ftr-482	377	9	a	a	DET
ftr-482	377	10	particular	particular	ADJ
ftr-482	377	11	question	question	NOUN
ftr-482	377	12	is	be	AUX
ftr-482	377	13	implicit	implicit	ADJ
ftr-482	377	14	rather	rather	ADV
ftr-482	377	15	than	than	ADP
ftr-482	377	16	explicit	explicit	ADJ
ftr-482	377	17	.	.	PUNCT
ftr-482	378	1	in	in	ADP
ftr-482	378	2	such	such	DET
ftr-482	378	3	a	a	DET
ftr-482	378	4	case	case	NOUN
ftr-482	378	5	,	,	PUNCT
ftr-482	378	6	a	a	DET
ftr-482	378	7	court	court	NOUN
ftr-482	378	8	may	may	AUX
ftr-482	378	9	not	not	PART
ftr-482	378	10	substitute	substitute	VERB
ftr-482	378	11	its	its	PRON
ftr-482	378	12	own	own	ADJ
ftr-482	378	13	construction	construction	NOUN
ftr-482	378	14	of	of	ADP
ftr-482	378	15	a	a	DET
ftr-482	378	16	statutory	statutory	ADJ
ftr-482	378	17	provision	provision	NOUN
ftr-482	378	18	for	for	ADP
ftr-482	378	19	a	a	DET
ftr-482	378	20	reasonable	reasonable	ADJ
ftr-482	378	21	interpretation	interpretation	NOUN
ftr-482	378	22	made	make	VERB
ftr-482	378	23	by	by	ADP
ftr-482	378	24	the	the	DET
ftr-482	378	25	administrator	administrator	NOUN
ftr-482	378	26	of	of	ADP
ftr-482	378	27	an	an	DET
ftr-482	378	28	agency.63	agency.63	ADJ
ftr-482	378	29	1	1	NUM
ftr-482	378	30	.	.	PUNCT
ftr-482	378	31	explicit	explicit	ADJ
ftr-482	378	32	delegation.-treasury	delegation.-treasury	PROPN
ftr-482	378	33	regulations	regulation	NOUN
ftr-482	378	34	fall	fall	VERB
ftr-482	378	35	into	into	ADP
ftr-482	378	36	two	two	NUM
ftr-482	378	37	categories	category	NOUN
ftr-482	378	38	:	:	PUNCT
ftr-482	378	39	legislative	legislative	ADJ
ftr-482	378	40	regulations	regulation	NOUN
ftr-482	378	41	and	and	CCONJ
ftr-482	378	42	interpretative	interpretative	ADJ
ftr-482	378	43	regulations	regulation	NOUN
ftr-482	378	44	.	.	PUNCT
ftr-482	379	1	a	a	DET
ftr-482	379	2	legislative	legislative	ADJ
ftr-482	379	3	regulation	regulation	NOUN
ftr-482	379	4	is	be	AUX
ftr-482	379	5	authorized	authorize	VERB
ftr-482	379	6	by	by	ADP
ftr-482	379	7	statute	statute	NOUN
ftr-482	379	8	to	to	PART
ftr-482	379	9	establish	establish	VERB
ftr-482	379	10	operative	operative	ADJ
ftr-482	379	11	rules	rule	NOUN
ftr-482	379	12	.	.	PUNCT
ftr-482	380	1	interpretative	interpretative	ADJ
ftr-482	380	2	regulations	regulation	NOUN
ftr-482	380	3	explain	explain	VERB
ftr-482	380	4	the	the	DET
ftr-482	380	5	treasury	treasury	NOUN
ftr-482	380	6	's	's	PART
ftr-482	380	7	interpretation	interpretation	NOUN
ftr-482	380	8	of	of	ADP
ftr-482	380	9	the	the	DET
ftr-482	380	10	code	code	NOUN
ftr-482	380	11	,	,	PUNCT
ftr-482	380	12	and	and	CCONJ
ftr-482	380	13	are	be	AUX
ftr-482	380	14	issued	issue	VERB
ftr-482	380	15	under	under	ADP
ftr-482	380	16	section	section	NOUN
ftr-482	380	17	7805(a	7805(a	NUM
ftr-482	380	18	)	)	PUNCT
ftr-482	380	19	,	,	PUNCT
ftr-482	380	20	which	which	PRON
ftr-482	380	21	grants	grant	VERB
ftr-482	380	22	the	the	DET
ftr-482	380	23	treasury	treasury	PROPN
ftr-482	380	24	power	power	NOUN
ftr-482	380	25	to	to	PART
ftr-482	380	26	"	"	PUNCT
ftr-482	380	27	prescribe	prescribe	VERB
ftr-482	380	28	all	all	DET
ftr-482	380	29	needful	needful	ADJ
ftr-482	380	30	rules	rule	NOUN
ftr-482	380	31	and	and	CCONJ
ftr-482	380	32	regulations	regulation	NOUN
ftr-482	380	33	.	.	PUNCT
ftr-482	380	34	"	"	PUNCT
ftr-482	381	1	as	as	ADP
ftr-482	381	2	between	between	ADP
ftr-482	381	3	these	these	DET
ftr-482	381	4	two	two	NUM
ftr-482	381	5	types	type	NOUN
ftr-482	381	6	,	,	PUNCT
ftr-482	381	7	legislative	legislative	ADJ
ftr-482	381	8	regulations	regulation	NOUN
ftr-482	381	9	are	be	AUX
ftr-482	381	10	entitled	entitle	VERB
ftr-482	381	11	to	to	ADP
ftr-482	381	12	greater	great	ADJ
ftr-482	381	13	weight	weight	NOUN
ftr-482	381	14	and	and	CCONJ
ftr-482	381	15	deference	deference	NOUN
ftr-482	381	16	.	.	PUNCT
ftr-482	381	17	'	'	PUNCT
ftr-482	382	1	4	4	NUM
ftr-482	382	2	a	a	DET
ftr-482	382	3	legislative	legislative	ADJ
ftr-482	382	4	regulation	regulation	NOUN
ftr-482	382	5	,	,	PUNCT
ftr-482	382	6	if	if	SCONJ
ftr-482	382	7	valid	valid	ADJ
ftr-482	382	8	,	,	PUNCT
ftr-482	382	9	has	have	VERB
ftr-482	382	10	the	the	DET
ftr-482	382	11	effect	effect	NOUN
ftr-482	382	12	of	of	ADP
ftr-482	382	13	law	law	NOUN
ftr-482	382	14	.	.	PUNCT
ftr-482	382	15	'	'	PUNCT
ftr-482	383	1	the	the	DET
ftr-482	383	2	regulation	regulation	NOUN
ftr-482	383	3	is	be	AUX
ftr-482	383	4	valid	valid	ADJ
ftr-482	383	5	if	if	SCONJ
ftr-482	383	6	it	it	PRON
ftr-482	383	7	is	be	AUX
ftr-482	383	8	consistent	consistent	ADJ
ftr-482	383	9	with	with	ADP
ftr-482	383	10	the	the	DET
ftr-482	383	11	statute	statute	NOUN
ftr-482	383	12	that	that	PRON
ftr-482	383	13	authorized	authorize	VERB
ftr-482	383	14	it	it	PRON
ftr-482	383	15	,	,	PUNCT
ftr-482	383	16	adopted	adopt	VERB
ftr-482	383	17	pursuant	pursuant	ADV
ftr-482	383	18	to	to	ADP
ftr-482	383	19	proper	proper	ADJ
ftr-482	383	20	procedure	procedure	NOUN
ftr-482	383	21	,	,	PUNCT
ftr-482	383	22	and	and	CCONJ
ftr-482	383	23	reasonable	reasonable	ADJ
ftr-482	383	24	.	.	PUNCT
ftr-482	384	1	in	in	ADP
ftr-482	384	2	chrysler	chrysler	PROPN
ftr-482	384	3	corp	corp	PROPN
ftr-482	384	4	.	.	PROPN
ftr-482	385	1	v.	v.	PROPN
ftr-482	385	2	brown	brown	PROPN
ftr-482	385	3	,	,	PUNCT
ftr-482	385	4	chrysler	chrysler	PROPN
ftr-482	385	5	sought	seek	VERB
ftr-482	385	6	to	to	PART
ftr-482	385	7	enjoin	enjoin	VERB
ftr-482	385	8	public	public	ADJ
ftr-482	385	9	disclosure	disclosure	NOUN
ftr-482	385	10	of	of	ADP
ftr-482	385	11	documents	document	NOUN
ftr-482	385	12	it	it	PRON
ftr-482	385	13	was	be	AUX
ftr-482	385	14	required	require	VERB
ftr-482	385	15	to	to	PART
ftr-482	385	16	submit	submit	VERB
ftr-482	385	17	to	to	ADP
ftr-482	385	18	the	the	DET
ftr-482	385	19	government	government	NOUN
ftr-482	385	20	.	.	PUNCT
ftr-482	386	1	chrysler	chrysler	PROPN
ftr-482	386	2	argued	argue	VERB
ftr-482	386	3	that	that	SCONJ
ftr-482	386	4	the	the	DET
ftr-482	386	5	trade	trade	NOUN
ftr-482	386	6	secrets	secret	NOUN
ftr-482	386	7	act	act	VERB
ftr-482	386	8	62	62	NUM
ftr-482	386	9	.	.	PUNCT
ftr-482	387	1	467	467	NUM
ftr-482	387	2	u.s	u.s	PROPN
ftr-482	387	3	.	.	PROPN
ftr-482	387	4	837	837	NUM
ftr-482	387	5	(	(	PUNCT
ftr-482	387	6	1984	1984	NUM
ftr-482	387	7	)	)	PUNCT
ftr-482	387	8	.	.	PUNCT
ftr-482	388	1	63	63	NUM
ftr-482	388	2	.	.	PUNCT
ftr-482	389	1	i	i	PRON
ftr-482	389	2	d.	d.	PROPN
ftr-482	389	3	at	at	ADP
ftr-482	389	4	843	843	NUM
ftr-482	389	5	-	-	SYM
ftr-482	389	6	44	44	NUM
ftr-482	389	7	(	(	PUNCT
ftr-482	389	8	citations	citation	NOUN
ftr-482	389	9	omitted	omit	VERB
ftr-482	389	10	)	)	PUNCT
ftr-482	389	11	.	.	PUNCT
ftr-482	390	1	64	64	NUM
ftr-482	390	2	.	.	PUNCT
ftr-482	391	1	rowan	rowan	PROPN
ftr-482	391	2	cos	cos	PROPN
ftr-482	391	3	.	.	PROPN
ftr-482	391	4	,	,	PUNCT
ftr-482	391	5	inc	inc	PROPN
ftr-482	391	6	.	.	PROPN
ftr-482	391	7	,	,	PUNCT
ftr-482	391	8	v.	v.	PROPN
ftr-482	391	9	united	united	PROPN
ftr-482	391	10	states	states	PROPN
ftr-482	391	11	,	,	PUNCT
ftr-482	392	1	452	452	NUM
ftr-482	392	2	u.s	u.s	PROPN
ftr-482	392	3	.	.	PROPN
ftr-482	392	4	247	247	NUM
ftr-482	392	5	,	,	PUNCT
ftr-482	392	6	253	253	NUM
ftr-482	392	7	(	(	PUNCT
ftr-482	392	8	1981	1981	NUM
ftr-482	392	9	)	)	PUNCT
ftr-482	392	10	;	;	PUNCT
ftr-482	392	11	see	see	VERB
ftr-482	392	12	also	also	ADV
ftr-482	392	13	tate	tate	PROPN
ftr-482	392	14	&	&	CCONJ
ftr-482	392	15	lyle	lyle	PROPN
ftr-482	392	16	,	,	PUNCT
ftr-482	392	17	inc	inc	PROPN
ftr-482	392	18	.	.	PROPN
ftr-482	393	1	v.	v.	PROPN
ftr-482	393	2	commissioner	commissioner	PROPN
ftr-482	393	3	,	,	PUNCT
ftr-482	393	4	103	103	NUM
ftr-482	393	5	t.c	t.c	PROPN
ftr-482	393	6	.	.	PROPN
ftr-482	393	7	656	656	NUM
ftr-482	393	8	,	,	PUNCT
ftr-482	393	9	666	666	NUM
ftr-482	393	10	(	(	PUNCT
ftr-482	393	11	1994	1994	NUM
ftr-482	393	12	)	)	PUNCT
ftr-482	393	13	.	.	PUNCT
ftr-482	394	1	65	65	NUM
ftr-482	394	2	.	.	PUNCT
ftr-482	395	1	chrysler	chrysler	PROPN
ftr-482	395	2	corp	corp	PROPN
ftr-482	395	3	.	.	PROPN
ftr-482	396	1	v.	v.	PROPN
ftr-482	396	2	brown	brown	PROPN
ftr-482	396	3	,	,	PUNCT
ftr-482	396	4	441	441	NUM
ftr-482	396	5	u.s	u.s	PROPN
ftr-482	396	6	.	.	PROPN
ftr-482	396	7	281	281	NUM
ftr-482	396	8	,	,	PUNCT
ftr-482	396	9	304	304	NUM
ftr-482	396	10	(	(	PUNCT
ftr-482	396	11	1979	1979	NUM
ftr-482	396	12	)	)	PUNCT
ftr-482	396	13	.	.	PUNCT
ftr-482	397	1	19951	19951	NUM
ftr-482	397	2	florida	florida	PROPN
ftr-482	397	3	tax	tax	NOUN
ftr-482	397	4	review	review	NOUN
ftr-482	397	5	prohibited	prohibit	VERB
ftr-482	397	6	the	the	DET
ftr-482	397	7	government	government	NOUN
ftr-482	397	8	from	from	ADP
ftr-482	397	9	disclosing	disclose	VERB
ftr-482	397	10	the	the	DET
ftr-482	397	11	information.6	information.6	NOUN
ftr-482	397	12	the	the	DET
ftr-482	397	13	court	court	NOUN
ftr-482	397	14	of	of	ADP
ftr-482	397	15	appeals	appeal	NOUN
ftr-482	397	16	held	hold	VERB
ftr-482	397	17	that	that	SCONJ
ftr-482	397	18	the	the	DET
ftr-482	397	19	government	government	NOUN
ftr-482	397	20	was	be	AUX
ftr-482	397	21	"	"	PUNCT
ftr-482	397	22	authorized	authorize	VERB
ftr-482	397	23	by	by	ADP
ftr-482	397	24	law	law	NOUN
ftr-482	397	25	"	"	PUNCT
ftr-482	397	26	to	to	PART
ftr-482	397	27	disclose	disclose	VERB
ftr-482	397	28	the	the	DET
ftr-482	397	29	information	information	NOUN
ftr-482	397	30	-	-	PUNCT
ftr-482	397	31	that	that	SCONJ
ftr-482	397	32	regulations	regulation	NOUN
ftr-482	397	33	promulgated	promulgate	VERB
ftr-482	397	34	by	by	ADP
ftr-482	397	35	the	the	DET
ftr-482	397	36	department	department	PROPN
ftr-482	397	37	of	of	ADP
ftr-482	397	38	labor	labor	NOUN
ftr-482	397	39	's	's	PART
ftr-482	397	40	office	office	NOUN
ftr-482	397	41	of	of	ADP
ftr-482	397	42	federal	federal	ADJ
ftr-482	397	43	contract	contract	NOUN
ftr-482	397	44	compliance	compliance	NOUN
ftr-482	397	45	programs	program	NOUN
ftr-482	397	46	provided	provide	VERB
ftr-482	397	47	the	the	DET
ftr-482	397	48	law	law	NOUN
ftr-482	397	49	necessary	necessary	ADJ
ftr-482	397	50	to	to	PART
ftr-482	397	51	authorize	authorize	VERB
ftr-482	397	52	the	the	DET
ftr-482	397	53	disclosure	disclosure	NOUN
ftr-482	397	54	of	of	ADP
ftr-482	397	55	the	the	DET
ftr-482	397	56	documents	document	NOUN
ftr-482	397	57	,	,	PUNCT
ftr-482	397	58	in	in	ADP
ftr-482	397	59	effect	effect	NOUN
ftr-482	397	60	overriding	override	VERB
ftr-482	397	61	the	the	DET
ftr-482	397	62	trade	trade	NOUN
ftr-482	397	63	secrets	secret	NOUN
ftr-482	397	64	act.67	act.67	VERB
ftr-482	397	65	the	the	DET
ftr-482	397	66	supreme	supreme	PROPN
ftr-482	397	67	court	court	PROPN
ftr-482	397	68	disagreed	disagree	VERB
ftr-482	397	69	.	.	PUNCT
ftr-482	398	1	although	although	SCONJ
ftr-482	398	2	it	it	PRON
ftr-482	398	3	recognized	recognize	VERB
ftr-482	398	4	that	that	SCONJ
ftr-482	398	5	a	a	DET
ftr-482	398	6	regulation	regulation	NOUN
ftr-482	398	7	can	can	AUX
ftr-482	398	8	have	have	VERB
ftr-482	398	9	the	the	DET
ftr-482	398	10	force	force	NOUN
ftr-482	398	11	and	and	CCONJ
ftr-482	398	12	effect	effect	NOUN
ftr-482	398	13	of	of	ADP
ftr-482	398	14	law	law	NOUN
ftr-482	398	15	if	if	SCONJ
ftr-482	398	16	"	"	PUNCT
ftr-482	398	17	rooted	root	VERB
ftr-482	398	18	in	in	ADP
ftr-482	398	19	a	a	DET
ftr-482	398	20	grant	grant	NOUN
ftr-482	398	21	of	of	ADP
ftr-482	398	22	such	such	ADJ
ftr-482	398	23	power	power	NOUN
ftr-482	398	24	by	by	ADP
ftr-482	398	25	the	the	DET
ftr-482	398	26	congress	congress	PROPN
ftr-482	398	27	and	and	CCONJ
ftr-482	398	28	subject	subject	ADJ
ftr-482	398	29	to	to	ADP
ftr-482	398	30	limitations	limitation	NOUN
ftr-482	398	31	which	which	PRON
ftr-482	398	32	that	that	DET
ftr-482	398	33	body	body	NOUN
ftr-482	398	34	imposes	impose	VERB
ftr-482	398	35	,	,	PUNCT
ftr-482	398	36	68	68	NUM
ftr-482	398	37	the	the	DET
ftr-482	398	38	court	court	NOUN
ftr-482	398	39	held	hold	VERB
ftr-482	398	40	that	that	SCONJ
ftr-482	398	41	the	the	DET
ftr-482	398	42	enabling	enable	VERB
ftr-482	398	43	statute	statute	NOUN
ftr-482	398	44	did	do	AUX
ftr-482	398	45	not	not	PART
ftr-482	398	46	provide	provide	VERB
ftr-482	398	47	authority	authority	NOUN
ftr-482	398	48	for	for	ADP
ftr-482	398	49	overriding	override	VERB
ftr-482	398	50	the	the	DET
ftr-482	398	51	trade	trade	NOUN
ftr-482	398	52	secrets	secret	NOUN
ftr-482	398	53	act.69	act.69	VERB
ftr-482	398	54	therefore	therefore	ADV
ftr-482	398	55	the	the	DET
ftr-482	398	56	regulation	regulation	NOUN
ftr-482	398	57	could	could	AUX
ftr-482	398	58	not	not	PART
ftr-482	398	59	provide	provide	VERB
ftr-482	398	60	the	the	DET
ftr-482	398	61	"	"	PUNCT
ftr-482	398	62	authorization	authorization	NOUN
ftr-482	398	63	by	by	ADP
ftr-482	398	64	law	law	NOUN
ftr-482	398	65	"	"	PUNCT
ftr-482	398	66	that	that	PRON
ftr-482	398	67	was	be	AUX
ftr-482	398	68	required	require	VERB
ftr-482	398	69	by	by	ADP
ftr-482	398	70	the	the	DET
ftr-482	398	71	trade	trade	NOUN
ftr-482	398	72	secrets	secret	NOUN
ftr-482	398	73	act	act	VERB
ftr-482	398	74	.	.	PUNCT
ftr-482	399	1	because	because	SCONJ
ftr-482	399	2	legislative	legislative	ADJ
ftr-482	399	3	regulations	regulation	NOUN
ftr-482	399	4	have	have	VERB
ftr-482	399	5	the	the	DET
ftr-482	399	6	effect	effect	NOUN
ftr-482	399	7	of	of	ADP
ftr-482	399	8	law	law	NOUN
ftr-482	399	9	to	to	ADP
ftr-482	399	10	the	the	DET
ftr-482	399	11	extent	extent	NOUN
ftr-482	399	12	that	that	SCONJ
ftr-482	399	13	they	they	PRON
ftr-482	399	14	are	be	AUX
ftr-482	399	15	consistent	consistent	ADJ
ftr-482	399	16	with	with	ADP
ftr-482	399	17	the	the	DET
ftr-482	399	18	enabling	enable	VERB
ftr-482	399	19	act	act	NOUN
ftr-482	399	20	,	,	PUNCT
ftr-482	399	21	the	the	DET
ftr-482	399	22	question	question	NOUN
ftr-482	399	23	arises	arise	VERB
ftr-482	399	24	as	as	SCONJ
ftr-482	399	25	to	to	ADP
ftr-482	399	26	what	what	PRON
ftr-482	399	27	powers	power	NOUN
ftr-482	399	28	congress	congress	PROPN
ftr-482	399	29	may	may	AUX
ftr-482	399	30	delegate	delegate	VERB
ftr-482	399	31	to	to	ADP
ftr-482	399	32	an	an	DET
ftr-482	399	33	agency	agency	NOUN
ftr-482	399	34	to	to	PART
ftr-482	399	35	aid	aid	VERB
ftr-482	399	36	in	in	ADP
ftr-482	399	37	carrying	carry	VERB
ftr-482	399	38	out	out	ADP
ftr-482	399	39	the	the	DET
ftr-482	399	40	necessary	necessary	ADJ
ftr-482	399	41	functions	function	NOUN
ftr-482	399	42	of	of	ADP
ftr-482	399	43	government.70	government.70	VERB
ftr-482	399	44	the	the	DET
ftr-482	399	45	constitution	constitution	NOUN
ftr-482	399	46	of	of	ADP
ftr-482	399	47	the	the	DET
ftr-482	399	48	united	united	PROPN
ftr-482	399	49	states	states	PROPN
ftr-482	399	50	provides	provide	VERB
ftr-482	399	51	that	that	SCONJ
ftr-482	399	52	"	"	PUNCT
ftr-482	399	53	[	[	X
ftr-482	399	54	a]ll	a]ll	PRON
ftr-482	399	55	legislative	legislative	ADJ
ftr-482	399	56	powers	power	NOUN
ftr-482	399	57	herein	herein	NOUN
ftr-482	399	58	granted	grant	VERB
ftr-482	399	59	shall	shall	AUX
ftr-482	399	60	be	be	AUX
ftr-482	399	61	vested	vest	VERB
ftr-482	399	62	in	in	ADP
ftr-482	399	63	a	a	DET
ftr-482	399	64	congress	congress	NOUN
ftr-482	399	65	of	of	ADP
ftr-482	399	66	the	the	DET
ftr-482	399	67	united	united	PROPN
ftr-482	399	68	states	states	PROPN
ftr-482	399	69	.	.	PUNCT
ftr-482	400	1	"	"	PUNCT
ftr-482	400	2	'	'	PUNCT
ftr-482	400	3	as	as	SCONJ
ftr-482	400	4	explained	explain	VERB
ftr-482	400	5	by	by	ADP
ftr-482	400	6	the	the	DET
ftr-482	400	7	supreme	supreme	PROPN
ftr-482	400	8	court	court	PROPN
ftr-482	400	9	in	in	ADP
ftr-482	400	10	field	field	NOUN
ftr-482	400	11	v.	v.	ADP
ftr-482	400	12	clark	clark	PROPN
ftr-482	400	13	,	,	PUNCT
ftr-482	400	14	"	"	PUNCT
ftr-482	400	15	[	[	X
ftr-482	400	16	t]hat	t]hat	ADP
ftr-482	400	17	congress	congress	PROPN
ftr-482	400	18	can	can	AUX
ftr-482	400	19	not	not	PART
ftr-482	400	20	delegate	delegate	VERB
ftr-482	400	21	legislative	legislative	ADJ
ftr-482	400	22	power	power	NOUN
ftr-482	400	23	to	to	ADP
ftr-482	400	24	the	the	DET
ftr-482	400	25	president	president	NOUN
ftr-482	400	26	is	be	AUX
ftr-482	400	27	a	a	DET
ftr-482	400	28	principle	principle	NOUN
ftr-482	400	29	universally	universally	ADV
ftr-482	400	30	recognized	recognize	VERB
ftr-482	400	31	as	as	ADP
ftr-482	400	32	vital	vital	ADJ
ftr-482	400	33	to	to	ADP
ftr-482	400	34	the	the	DET
ftr-482	400	35	integrity	integrity	NOUN
ftr-482	400	36	and	and	CCONJ
ftr-482	400	37	maintenance	maintenance	NOUN
ftr-482	400	38	of	of	ADP
ftr-482	400	39	the	the	DET
ftr-482	400	40	system	system	NOUN
ftr-482	400	41	of	of	ADP
ftr-482	400	42	government	government	NOUN
ftr-482	400	43	ordained	ordain	VERB
ftr-482	400	44	by	by	ADP
ftr-482	400	45	the	the	DET
ftr-482	400	46	constitution	constitution	NOUN
ftr-482	400	47	.	.	PUNCT
ftr-482	400	48	'	'	PUNCT
ftr-482	401	1	"	"	PUNCT
ftr-482	401	2	"	"	PUNCT
ftr-482	401	3	66	66	NUM
ftr-482	401	4	.	.	PUNCT
ftr-482	402	1	the	the	DET
ftr-482	402	2	act	act	NOUN
ftr-482	402	3	provides	provide	VERB
ftr-482	402	4	:	:	PUNCT
ftr-482	402	5	whoever	whoever	PRON
ftr-482	402	6	,	,	PUNCT
ftr-482	402	7	being	be	AUX
ftr-482	402	8	an	an	DET
ftr-482	402	9	officer	officer	NOUN
ftr-482	402	10	or	or	CCONJ
ftr-482	402	11	employee	employee	NOUN
ftr-482	402	12	of	of	ADP
ftr-482	402	13	the	the	DET
ftr-482	402	14	united	united	PROPN
ftr-482	402	15	states	states	PROPN
ftr-482	402	16	or	or	CCONJ
ftr-482	402	17	of	of	ADP
ftr-482	402	18	any	any	DET
ftr-482	402	19	department	department	NOUN
ftr-482	402	20	or	or	CCONJ
ftr-482	402	21	agency	agency	NOUN
ftr-482	402	22	thereof	thereof	ADV
ftr-482	402	23	,	,	PUNCT
ftr-482	402	24	publishes	publishe	NOUN
ftr-482	402	25	,	,	PUNCT
ftr-482	402	26	divulges	divulge	NOUN
ftr-482	402	27	,	,	PUNCT
ftr-482	402	28	discloses	disclose	VERB
ftr-482	402	29	,	,	PUNCT
ftr-482	402	30	or	or	CCONJ
ftr-482	402	31	makes	make	VERB
ftr-482	402	32	known	know	VERB
ftr-482	402	33	in	in	ADP
ftr-482	402	34	any	any	DET
ftr-482	402	35	manner	manner	NOUN
ftr-482	402	36	or	or	CCONJ
ftr-482	402	37	to	to	ADP
ftr-482	402	38	any	any	DET
ftr-482	402	39	extent	extent	NOUN
ftr-482	402	40	not	not	PART
ftr-482	402	41	authorized	authorize	VERB
ftr-482	402	42	by	by	ADP
ftr-482	402	43	law	law	NOUN
ftr-482	402	44	any	any	DET
ftr-482	402	45	information	information	NOUN
ftr-482	402	46	coming	come	VERB
ftr-482	402	47	to	to	ADP
ftr-482	402	48	him	he	PRON
ftr-482	402	49	in	in	ADP
ftr-482	402	50	the	the	DET
ftr-482	402	51	course	course	NOUN
ftr-482	402	52	of	of	ADP
ftr-482	402	53	his	his	PRON
ftr-482	402	54	employment	employment	NOUN
ftr-482	402	55	or	or	CCONJ
ftr-482	402	56	official	official	ADJ
ftr-482	402	57	duties	duty	NOUN
ftr-482	402	58	...	...	PUNCT
ftr-482	402	59	shall	shall	AUX
ftr-482	402	60	be	be	AUX
ftr-482	402	61	fined	fine	VERB
ftr-482	402	62	...	...	PUNCT
ftr-482	402	63	or	or	CCONJ
ftr-482	402	64	imprisoned	imprison	VERB
ftr-482	402	65	...	...	PUNCT
ftr-482	402	66	and	and	CCONJ
ftr-482	402	67	shall	shall	AUX
ftr-482	402	68	be	be	AUX
ftr-482	402	69	removed	remove	VERB
ftr-482	402	70	from	from	ADP
ftr-482	402	71	office	office	NOUN
ftr-482	402	72	or	or	CCONJ
ftr-482	402	73	employment	employment	NOUN
ftr-482	402	74	.	.	PUNCT
ftr-482	403	1	18	18	NUM
ftr-482	403	2	u.s.c	u.s.c	ADJ
ftr-482	403	3	.	.	PUNCT
ftr-482	404	1	§	§	PROPN
ftr-482	404	2	1905	1905	NUM
ftr-482	404	3	(	(	PUNCT
ftr-482	404	4	1988	1988	NUM
ftr-482	404	5	&	&	CCONJ
ftr-482	404	6	supp	supp	PROPN
ftr-482	404	7	.	.	PUNCT
ftr-482	405	1	v	v	ADP
ftr-482	405	2	1994	1994	NUM
ftr-482	405	3	)	)	PUNCT
ftr-482	405	4	.	.	PUNCT
ftr-482	406	1	67	67	NUM
ftr-482	406	2	.	.	PUNCT
ftr-482	407	1	the	the	DET
ftr-482	407	2	regulations	regulation	NOUN
ftr-482	407	3	were	be	AUX
ftr-482	407	4	authorized	authorize	VERB
ftr-482	407	5	by	by	ADP
ftr-482	407	6	5	5	NUM
ftr-482	407	7	u.s.c	u.s.c	NOUN
ftr-482	407	8	.	.	PUNCT
ftr-482	408	1	§	§	PROPN
ftr-482	408	2	301	301	NUM
ftr-482	408	3	(	(	PUNCT
ftr-482	408	4	1994	1994	NUM
ftr-482	408	5	)	)	PUNCT
ftr-482	408	6	,	,	PUNCT
ftr-482	408	7	which	which	PRON
ftr-482	408	8	provides	provide	VERB
ftr-482	408	9	:	:	PUNCT
ftr-482	408	10	the	the	DET
ftr-482	408	11	head	head	NOUN
ftr-482	408	12	of	of	ADP
ftr-482	408	13	an	an	DET
ftr-482	408	14	executive	executive	ADJ
ftr-482	408	15	department	department	NOUN
ftr-482	408	16	or	or	CCONJ
ftr-482	408	17	military	military	ADJ
ftr-482	408	18	department	department	NOUN
ftr-482	408	19	may	may	AUX
ftr-482	408	20	prescribe	prescribe	VERB
ftr-482	408	21	regulations	regulation	NOUN
ftr-482	408	22	for	for	ADP
ftr-482	408	23	the	the	DET
ftr-482	408	24	government	government	NOUN
ftr-482	408	25	of	of	ADP
ftr-482	408	26	his	his	PRON
ftr-482	408	27	department	department	NOUN
ftr-482	408	28	,	,	PUNCT
ftr-482	408	29	the	the	DET
ftr-482	408	30	conduct	conduct	NOUN
ftr-482	408	31	of	of	ADP
ftr-482	408	32	its	its	PRON
ftr-482	408	33	employees	employee	NOUN
ftr-482	408	34	,	,	PUNCT
ftr-482	408	35	the	the	DET
ftr-482	408	36	distribution	distribution	NOUN
ftr-482	408	37	and	and	CCONJ
ftr-482	408	38	performance	performance	NOUN
ftr-482	408	39	of	of	ADP
ftr-482	408	40	its	its	PRON
ftr-482	408	41	business	business	NOUN
ftr-482	408	42	,	,	PUNCT
ftr-482	408	43	and	and	CCONJ
ftr-482	408	44	the	the	DET
ftr-482	408	45	custody	custody	NOUN
ftr-482	408	46	,	,	PUNCT
ftr-482	408	47	use	use	NOUN
ftr-482	408	48	,	,	PUNCT
ftr-482	408	49	and	and	CCONJ
ftr-482	408	50	preservation	preservation	NOUN
ftr-482	408	51	of	of	ADP
ftr-482	408	52	its	its	PRON
ftr-482	408	53	records	record	NOUN
ftr-482	408	54	,	,	PUNCT
ftr-482	408	55	papers	paper	NOUN
ftr-482	408	56	,	,	PUNCT
ftr-482	408	57	and	and	CCONJ
ftr-482	408	58	property	property	NOUN
ftr-482	408	59	.	.	PUNCT
ftr-482	409	1	this	this	DET
ftr-482	409	2	section	section	NOUN
ftr-482	409	3	does	do	AUX
ftr-482	409	4	not	not	PART
ftr-482	409	5	authorize	authorize	VERB
ftr-482	409	6	withholding	withhold	VERB
ftr-482	409	7	information	information	NOUN
ftr-482	409	8	from	from	ADP
ftr-482	409	9	the	the	DET
ftr-482	409	10	public	public	NOUN
ftr-482	409	11	or	or	CCONJ
ftr-482	409	12	limiting	limit	VERB
ftr-482	409	13	the	the	DET
ftr-482	409	14	availability	availability	NOUN
ftr-482	409	15	of	of	ADP
ftr-482	409	16	records	record	NOUN
ftr-482	409	17	to	to	ADP
ftr-482	409	18	the	the	DET
ftr-482	409	19	public	public	NOUN
ftr-482	409	20	.	.	PUNCT
ftr-482	410	1	68	68	NUM
ftr-482	410	2	.	.	PUNCT
ftr-482	411	1	chrysler	chrysler	PROPN
ftr-482	411	2	corp	corp	PROPN
ftr-482	412	1	.	.	PROPN
ftr-482	412	2	,	,	PUNCT
ftr-482	412	3	441	441	NUM
ftr-482	412	4	u.s	u.s	PROPN
ftr-482	412	5	.	.	PROPN
ftr-482	412	6	at	at	ADP
ftr-482	412	7	302	302	NUM
ftr-482	412	8	.	.	PUNCT
ftr-482	412	9	69	69	NUM
ftr-482	412	10	.	.	PUNCT
ftr-482	413	1	i	i	PRON
ftr-482	413	2	d.	d.	PROPN
ftr-482	413	3	at	at	ADP
ftr-482	413	4	312	312	NUM
ftr-482	413	5	.	.	PUNCT
ftr-482	413	6	70	70	NUM
ftr-482	413	7	.	.	PUNCT
ftr-482	414	1	generally	generally	ADV
ftr-482	414	2	,	,	PUNCT
ftr-482	414	3	congress	congress	PROPN
ftr-482	414	4	can	can	AUX
ftr-482	414	5	not	not	PART
ftr-482	414	6	delegate	delegate	VERB
ftr-482	414	7	its	its	PRON
ftr-482	414	8	legislative	legislative	ADJ
ftr-482	414	9	power	power	NOUN
ftr-482	414	10	to	to	ADP
ftr-482	414	11	one	one	NUM
ftr-482	414	12	of	of	ADP
ftr-482	414	13	the	the	DET
ftr-482	414	14	other	other	ADJ
ftr-482	414	15	branches	branch	NOUN
ftr-482	414	16	of	of	ADP
ftr-482	414	17	government	government	NOUN
ftr-482	414	18	.	.	PUNCT
ftr-482	415	1	see	see	VERB
ftr-482	415	2	field	field	NOUN
ftr-482	415	3	v.	v.	ADP
ftr-482	415	4	clark	clark	PROPN
ftr-482	415	5	,	,	PUNCT
ftr-482	415	6	143	143	PROPN
ftr-482	415	7	u.s	u.s	PROPN
ftr-482	415	8	.	.	PROPN
ftr-482	415	9	649	649	NUM
ftr-482	415	10	,	,	PUNCT
ftr-482	415	11	692	692	NUM
ftr-482	415	12	(	(	PUNCT
ftr-482	415	13	1892	1892	NUM
ftr-482	415	14	)	)	PUNCT
ftr-482	415	15	.	.	PUNCT
ftr-482	416	1	71	71	NUM
ftr-482	416	2	.	.	PUNCT
ftr-482	417	1	u.s	u.s	PROPN
ftr-482	417	2	.	.	PROPN
ftr-482	417	3	const	const	PROPN
ftr-482	417	4	.	.	PUNCT
ftr-482	417	5	art	art	NOUN
ftr-482	417	6	.	.	PUNCT
ftr-482	418	1	1	1	NUM
ftr-482	418	2	,	,	PUNCT
ftr-482	418	3	§	§	PROPN
ftr-482	418	4	1	1	NUM
ftr-482	418	5	.	.	SYM
ftr-482	418	6	72	72	NUM
ftr-482	418	7	.	.	X
ftr-482	419	1	143	143	NUM
ftr-482	419	2	u.s	u.s	PROPN
ftr-482	419	3	.	.	PROPN
ftr-482	419	4	649	649	NUM
ftr-482	419	5	,	,	PUNCT
ftr-482	419	6	692	692	NUM
ftr-482	419	7	(	(	PUNCT
ftr-482	419	8	1892	1892	NUM
ftr-482	419	9	)	)	PUNCT
ftr-482	419	10	.	.	PUNCT
ftr-482	420	1	[	[	X
ftr-482	420	2	vol	vol	NOUN
ftr-482	420	3	2:9	2:9	NUM
ftr-482	420	4	treaty	treaty	NOUN
ftr-482	420	5	override	override	NOUN
ftr-482	420	6	by	by	ADP
ftr-482	420	7	administrative	administrative	ADJ
ftr-482	420	8	regulation	regulation	NOUN
ftr-482	420	9	however	however	ADV
ftr-482	420	10	,	,	PUNCT
ftr-482	420	11	for	for	ADP
ftr-482	420	12	the	the	DET
ftr-482	420	13	first	first	ADJ
ftr-482	420	14	150	150	NUM
ftr-482	420	15	years	year	NOUN
ftr-482	420	16	of	of	ADP
ftr-482	420	17	u.s	u.s	PROPN
ftr-482	420	18	.	.	PROPN
ftr-482	420	19	history	history	NOUN
ftr-482	420	20	,	,	PUNCT
ftr-482	420	21	the	the	DET
ftr-482	420	22	supreme	supreme	PROPN
ftr-482	420	23	court	court	PROPN
ftr-482	420	24	uniformly	uniformly	ADV
ftr-482	420	25	held	hold	VERB
ftr-482	420	26	that	that	SCONJ
ftr-482	420	27	challenged	challenge	VERB
ftr-482	420	28	statutes	statute	NOUN
ftr-482	420	29	did	do	AUX
ftr-482	420	30	not	not	PART
ftr-482	420	31	unconstitutionally	unconstitutionally	ADV
ftr-482	420	32	delegate	delegate	VERB
ftr-482	420	33	legislative	legislative	ADJ
ftr-482	420	34	power.73	power.73	NOUN
ftr-482	420	35	the	the	DET
ftr-482	420	36	classic	classic	ADJ
ftr-482	420	37	exposition	exposition	NOUN
ftr-482	420	38	of	of	ADP
ftr-482	420	39	the	the	DET
ftr-482	420	40	governing	govern	VERB
ftr-482	420	41	test	test	NOUN
ftr-482	420	42	was	be	AUX
ftr-482	420	43	offered	offer	VERB
ftr-482	420	44	by	by	ADP
ftr-482	420	45	chief	chief	ADJ
ftr-482	420	46	justice	justice	NOUN
ftr-482	420	47	taft	taft	NOUN
ftr-482	420	48	:	:	PUNCT
ftr-482	420	49	so	so	ADV
ftr-482	420	50	long	long	ADV
ftr-482	420	51	as	as	SCONJ
ftr-482	420	52	congress	congress	PROPN
ftr-482	420	53	"	"	PUNCT
ftr-482	420	54	lay[s	lay[s	PROPN
ftr-482	420	55	]	]	PUNCT
ftr-482	420	56	down	down	ADV
ftr-482	420	57	by	by	ADP
ftr-482	420	58	legislative	legislative	ADJ
ftr-482	420	59	act	act	NOUN
ftr-482	420	60	an	an	DET
ftr-482	420	61	intelligible	intelligible	ADJ
ftr-482	420	62	principle	principle	NOUN
ftr-482	420	63	to	to	ADP
ftr-482	420	64	which	which	PRON
ftr-482	420	65	the	the	DET
ftr-482	420	66	person	person	NOUN
ftr-482	420	67	or	or	CCONJ
ftr-482	420	68	body	body	NOUN
ftr-482	420	69	authorized	authorize	VERB
ftr-482	420	70	to	to	ADP
ftr-482	420	71	[	[	PUNCT
ftr-482	420	72	exercise	exercise	NOUN
ftr-482	420	73	delegated	delegate	VERB
ftr-482	420	74	authority	authority	NOUN
ftr-482	420	75	]	]	PUNCT
ftr-482	420	76	is	be	AUX
ftr-482	420	77	directed	direct	VERB
ftr-482	420	78	to	to	PART
ftr-482	420	79	conform	conform	VERB
ftr-482	420	80	,	,	PUNCT
ftr-482	420	81	such	such	ADJ
ftr-482	420	82	legislative	legislative	ADJ
ftr-482	420	83	action	action	NOUN
ftr-482	420	84	is	be	AUX
ftr-482	420	85	not	not	PART
ftr-482	420	86	a	a	DET
ftr-482	420	87	forbidden	forbid	VERB
ftr-482	420	88	delegation	delegation	NOUN
ftr-482	420	89	of	of	ADP
ftr-482	420	90	legislative	legislative	ADJ
ftr-482	420	91	power	power	NOUN
ftr-482	420	92	.	.	PUNCT
ftr-482	421	1	"'74	"'74	NOUN
ftr-482	421	2	in	in	ADP
ftr-482	421	3	1935	1935	NUM
ftr-482	421	4	,	,	PUNCT
ftr-482	421	5	the	the	DET
ftr-482	421	6	supreme	supreme	PROPN
ftr-482	421	7	court	court	PROPN
ftr-482	421	8	relied	rely	VERB
ftr-482	421	9	on	on	ADP
ftr-482	421	10	the	the	DET
ftr-482	421	11	delegation	delegation	NOUN
ftr-482	421	12	doctrine	doctrine	NOUN
ftr-482	421	13	to	to	PART
ftr-482	421	14	invalidate	invalidate	VERB
ftr-482	421	15	portions	portion	NOUN
ftr-482	421	16	of	of	ADP
ftr-482	421	17	the	the	DET
ftr-482	421	18	national	national	PROPN
ftr-482	421	19	industrial	industrial	PROPN
ftr-482	421	20	recovery	recovery	PROPN
ftr-482	421	21	act	act	NOUN
ftr-482	421	22	of	of	ADP
ftr-482	421	23	1933	1933	NUM
ftr-482	421	24	.	.	PUNCT
ftr-482	422	1	in	in	ADP
ftr-482	422	2	panama	panama	PROPN
ftr-482	422	3	refining	refining	PROPN
ftr-482	422	4	co.	co.	PROPN
ftr-482	423	1	v.	v.	ADP
ftr-482	423	2	ryan	ryan	PROPN
ftr-482	423	3	,	,	PUNCT
ftr-482	423	4	the	the	DET
ftr-482	423	5	court	court	NOUN
ftr-482	423	6	held	hold	VERB
ftr-482	423	7	that	that	SCONJ
ftr-482	423	8	"	"	PUNCT
ftr-482	423	9	congress	congress	PROPN
ftr-482	423	10	manifestly	manifestly	ADV
ftr-482	423	11	is	be	AUX
ftr-482	423	12	not	not	PART
ftr-482	423	13	permitted	permit	VERB
ftr-482	423	14	to	to	PART
ftr-482	423	15	abdicate	abdicate	VERB
ftr-482	423	16	,	,	PUNCT
ftr-482	423	17	or	or	CCONJ
ftr-482	423	18	to	to	PART
ftr-482	423	19	transfer	transfer	VERB
ftr-482	423	20	to	to	ADP
ftr-482	423	21	others	other	NOUN
ftr-482	423	22	,	,	PUNCT
ftr-482	423	23	the	the	DET
ftr-482	423	24	essential	essential	ADJ
ftr-482	423	25	legislative	legislative	ADJ
ftr-482	423	26	functions	function	NOUN
ftr-482	423	27	with	with	ADP
ftr-482	423	28	which	which	PRON
ftr-482	423	29	it	it	PRON
ftr-482	423	30	is	be	AUX
ftr-482	423	31	thus	thus	ADV
ftr-482	423	32	vested	vest	VERB
ftr-482	423	33	.	.	PUNCT
ftr-482	424	1	"75	"75	PRON
ftr-482	424	2	these	these	DET
ftr-482	424	3	essential	essential	ADJ
ftr-482	424	4	legislative	legislative	ADJ
ftr-482	424	5	functions	function	NOUN
ftr-482	424	6	apparently	apparently	ADV
ftr-482	424	7	consist	consist	VERB
ftr-482	424	8	primarily	primarily	ADV
ftr-482	424	9	of	of	ADP
ftr-482	424	10	the	the	DET
ftr-482	424	11	formulation	formulation	NOUN
ftr-482	424	12	of	of	ADP
ftr-482	424	13	legislative	legislative	ADJ
ftr-482	424	14	policy	policy	NOUN
ftr-482	424	15	to	to	PART
ftr-482	424	16	guide	guide	VERB
ftr-482	424	17	the	the	DET
ftr-482	424	18	executive	executive	ADJ
ftr-482	424	19	and	and	CCONJ
ftr-482	424	20	judicial	judicial	ADJ
ftr-482	424	21	branches	branch	NOUN
ftr-482	424	22	.	.	PUNCT
ftr-482	425	1	as	as	ADV
ftr-482	425	2	long	long	ADV
ftr-482	425	3	as	as	SCONJ
ftr-482	425	4	the	the	DET
ftr-482	425	5	policy	policy	NOUN
ftr-482	425	6	is	be	AUX
ftr-482	425	7	determined	determine	VERB
ftr-482	425	8	by	by	ADP
ftr-482	425	9	the	the	DET
ftr-482	425	10	congress	congress	PROPN
ftr-482	425	11	,	,	PUNCT
ftr-482	425	12	it	it	PRON
ftr-482	425	13	seems	seem	VERB
ftr-482	425	14	that	that	SCONJ
ftr-482	425	15	the	the	DET
ftr-482	425	16	power	power	NOUN
ftr-482	425	17	to	to	PART
ftr-482	425	18	make	make	VERB
ftr-482	425	19	regulations	regulation	NOUN
ftr-482	425	20	to	to	PART
ftr-482	425	21	enforce	enforce	VERB
ftr-482	425	22	that	that	DET
ftr-482	425	23	policy	policy	NOUN
ftr-482	425	24	may	may	AUX
ftr-482	425	25	be	be	AUX
ftr-482	425	26	delegated	delegate	VERB
ftr-482	425	27	to	to	ADP
ftr-482	425	28	the	the	DET
ftr-482	425	29	agency	agency	NOUN
ftr-482	425	30	of	of	ADP
ftr-482	425	31	congress	congress	PROPN
ftr-482	425	32	'	'	PART
ftr-482	425	33	choice	choice	NOUN
ftr-482	425	34	.	.	PUNCT
ftr-482	426	1	6	6	NUM
ftr-482	426	2	as	as	SCONJ
ftr-482	426	3	stated	state	VERB
ftr-482	426	4	in	in	ADP
ftr-482	426	5	panama	panama	PROPN
ftr-482	426	6	refining	refining	PROPN
ftr-482	426	7	:	:	PUNCT
ftr-482	426	8	the	the	DET
ftr-482	426	9	constitution	constitution	NOUN
ftr-482	426	10	has	have	AUX
ftr-482	426	11	never	never	ADV
ftr-482	426	12	been	be	AUX
ftr-482	426	13	regarded	regard	VERB
ftr-482	426	14	as	as	ADP
ftr-482	426	15	denying	deny	VERB
ftr-482	426	16	to	to	ADP
ftr-482	426	17	the	the	DET
ftr-482	426	18	congress	congress	PROPN
ftr-482	426	19	the	the	DET
ftr-482	426	20	necessary	necessary	ADJ
ftr-482	426	21	resources	resource	NOUN
ftr-482	426	22	of	of	ADP
ftr-482	426	23	flexibility	flexibility	NOUN
ftr-482	426	24	and	and	CCONJ
ftr-482	426	25	practicality	practicality	NOUN
ftr-482	426	26	,	,	PUNCT
ftr-482	426	27	which	which	PRON
ftr-482	426	28	will	will	AUX
ftr-482	426	29	enable	enable	VERB
ftr-482	426	30	it	it	PRON
ftr-482	426	31	to	to	PART
ftr-482	426	32	perform	perform	VERB
ftr-482	426	33	its	its	PRON
ftr-482	426	34	function	function	NOUN
ftr-482	426	35	in	in	ADP
ftr-482	426	36	laying	lay	VERB
ftr-482	426	37	down	down	ADP
ftr-482	426	38	policies	policy	NOUN
ftr-482	426	39	and	and	CCONJ
ftr-482	426	40	establishing	establish	VERB
ftr-482	426	41	standards	standard	NOUN
ftr-482	426	42	,	,	PUNCT
ftr-482	426	43	while	while	SCONJ
ftr-482	426	44	leaving	leave	VERB
ftr-482	426	45	to	to	ADP
ftr-482	426	46	selected	select	VERB
ftr-482	426	47	instrumentalities	instrumentality	NOUN
ftr-482	426	48	the	the	DET
ftr-482	426	49	making	making	NOUN
ftr-482	426	50	of	of	ADP
ftr-482	426	51	subordinate	subordinate	ADJ
ftr-482	426	52	rules	rule	NOUN
ftr-482	426	53	within	within	ADP
ftr-482	426	54	prescribed	prescribed	ADJ
ftr-482	426	55	limits	limit	NOUN
ftr-482	426	56	and	and	CCONJ
ftr-482	426	57	the	the	DET
ftr-482	426	58	determination	determination	NOUN
ftr-482	426	59	of	of	ADP
ftr-482	426	60	facts	fact	NOUN
ftr-482	426	61	to	to	PART
ftr-482	426	62	which	which	PRON
ftr-482	426	63	the	the	DET
ftr-482	426	64	policy	policy	NOUN
ftr-482	426	65	as	as	SCONJ
ftr-482	426	66	declared	declare	VERB
ftr-482	426	67	by	by	ADP
ftr-482	426	68	the	the	DET
ftr-482	426	69	legislature	legislature	NOUN
ftr-482	426	70	is	be	AUX
ftr-482	426	71	to	to	PART
ftr-482	426	72	apply	apply	VERB
ftr-482	426	73	!	!	PUNCT
ftr-482	426	74	'	'	PUNCT
ftr-482	427	1	in	in	ADP
ftr-482	427	2	panama	panama	PROPN
ftr-482	427	3	refining	refining	NOUN
ftr-482	427	4	,	,	PUNCT
ftr-482	427	5	the	the	DET
ftr-482	427	6	court	court	NOUN
ftr-482	427	7	held	hold	VERB
ftr-482	427	8	that	that	SCONJ
ftr-482	427	9	a	a	DET
ftr-482	427	10	congressional	congressional	ADJ
ftr-482	427	11	delegation	delegation	NOUN
ftr-482	427	12	authorizing	authorize	VERB
ftr-482	427	13	the	the	DET
ftr-482	427	14	president	president	NOUN
ftr-482	427	15	to	to	PART
ftr-482	427	16	interdict	interdict	VERB
ftr-482	427	17	interstate	interstate	ADJ
ftr-482	427	18	transportation	transportation	NOUN
ftr-482	427	19	of	of	ADP
ftr-482	427	20	petroleum	petroleum	NOUN
ftr-482	427	21	produced	produce	VERB
ftr-482	427	22	in	in	ADP
ftr-482	427	23	excess	excess	NOUN
ftr-482	427	24	of	of	ADP
ftr-482	427	25	amounts	amount	NOUN
ftr-482	427	26	permitted	permit	VERB
ftr-482	427	27	by	by	ADP
ftr-482	427	28	state	state	NOUN
ftr-482	427	29	authority	authority	NOUN
ftr-482	427	30	was	be	AUX
ftr-482	427	31	invalid	invalid	ADJ
ftr-482	427	32	because	because	SCONJ
ftr-482	427	33	"	"	PUNCT
ftr-482	427	34	congress	congress	PROPN
ftr-482	427	35	has	have	AUX
ftr-482	427	36	declared	declare	VERB
ftr-482	427	37	no	no	DET
ftr-482	427	38	policy	policy	NOUN
ftr-482	427	39	,	,	PUNCT
ftr-482	427	40	has	have	AUX
ftr-482	427	41	established	establish	VERB
ftr-482	427	42	no	no	DET
ftr-482	427	43	standard	standard	NOUN
ftr-482	427	44	,	,	PUNCT
ftr-482	427	45	has	have	AUX
ftr-482	427	46	laid	lay	VERB
ftr-482	427	47	down	down	ADP
ftr-482	427	48	no	no	DET
ftr-482	427	49	rule	rule	NOUN
ftr-482	427	50	"	"	PUNCT
ftr-482	427	51	to	to	PART
ftr-482	427	52	guide	guide	VERB
ftr-482	427	53	the	the	DET
ftr-482	427	54	president	president	NOUN
ftr-482	427	55	's	's	PART
ftr-482	427	56	discretion	discretion	NOUN
ftr-482	427	57	.	.	PUNCT
ftr-482	428	1	8	8	NUM
ftr-482	429	1	the	the	DET
ftr-482	429	2	court	court	NOUN
ftr-482	429	3	found	find	VERB
ftr-482	429	4	that	that	SCONJ
ftr-482	429	5	,	,	PUNCT
ftr-482	429	6	because	because	SCONJ
ftr-482	429	7	the	the	DET
ftr-482	429	8	statute	statute	NOUN
ftr-482	429	9	was	be	AUX
ftr-482	429	10	devoid	devoid	ADJ
ftr-482	429	11	of	of	ADP
ftr-482	429	12	criterion	criterion	NOUN
ftr-482	429	13	governing	govern	VERB
ftr-482	429	14	the	the	DET
ftr-482	429	15	president	president	NOUN
ftr-482	429	16	in	in	ADP
ftr-482	429	17	his	his	PRON
ftr-482	429	18	actions	action	NOUN
ftr-482	429	19	and	and	CCONJ
ftr-482	429	20	contained	contain	VERB
ftr-482	429	21	no	no	DET
ftr-482	429	22	limits	limit	NOUN
ftr-482	429	23	to	to	ADP
ftr-482	429	24	the	the	DET
ftr-482	429	25	president	president	NOUN
ftr-482	429	26	's	's	PART
ftr-482	429	27	actions	action	NOUN
ftr-482	429	28	,	,	PUNCT
ftr-482	429	29	congress	congress	PROPN
ftr-482	429	30	had	have	AUX
ftr-482	429	31	given	give	VERB
ftr-482	429	32	73	73	NUM
ftr-482	429	33	.	.	PUNCT
ftr-482	430	1	see	see	VERB
ftr-482	430	2	synar	synar	PROPN
ftr-482	430	3	v.	v.	ADP
ftr-482	430	4	united	united	PROPN
ftr-482	430	5	states	states	PROPN
ftr-482	430	6	,	,	PUNCT
ftr-482	430	7	626	626	NUM
ftr-482	430	8	f.	f.	PROPN
ftr-482	430	9	supp	supp	PROPN
ftr-482	430	10	.	.	PUNCT
ftr-482	431	1	1374	1374	NUM
ftr-482	431	2	,	,	PUNCT
ftr-482	431	3	1383	1383	NUM
ftr-482	431	4	(	(	PUNCT
ftr-482	431	5	d.d.c	d.d.c	PROPN
ftr-482	431	6	.	.	PROPN
ftr-482	431	7	1986	1986	NUM
ftr-482	431	8	)	)	PUNCT
ftr-482	431	9	.	.	PUNCT
ftr-482	432	1	aff'd	aff'd	NOUN
ftr-482	432	2	sub	sub	PROPN
ftr-482	432	3	noma	noma	PROPN
ftr-482	432	4	.	.	PUNCT
ftr-482	433	1	bowsher	bowsher	PROPN
ftr-482	433	2	v.	v.	CCONJ
ftr-482	433	3	synar	synar	PROPN
ftr-482	433	4	,	,	PUNCT
ftr-482	433	5	478	478	NUM
ftr-482	433	6	u.s	u.s	PROPN
ftr-482	433	7	.	.	PROPN
ftr-482	433	8	714	714	NUM
ftr-482	433	9	(	(	PUNCT
ftr-482	433	10	1986	1986	NUM
ftr-482	433	11	)	)	PUNCT
ftr-482	433	12	.	.	PUNCT
ftr-482	434	1	74	74	NUM
ftr-482	434	2	.	.	PUNCT
ftr-482	435	1	j.w	j.w	PROPN
ftr-482	435	2	.	.	PROPN
ftr-482	435	3	hampton	hampton	PROPN
ftr-482	435	4	,	,	PUNCT
ftr-482	435	5	jr	jr	PROPN
ftr-482	435	6	.	.	PROPN
ftr-482	435	7	,	,	PUNCT
ftr-482	435	8	&	&	CCONJ
ftr-482	435	9	co.	co.	PROPN
ftr-482	435	10	v.	v.	PROPN
ftr-482	435	11	united	united	PROPN
ftr-482	435	12	states	states	PROPN
ftr-482	435	13	,	,	PUNCT
ftr-482	435	14	276	276	NUM
ftr-482	435	15	u.s	u.s	PROPN
ftr-482	435	16	.	.	PROPN
ftr-482	435	17	394	394	NUM
ftr-482	435	18	,	,	PUNCT
ftr-482	435	19	409	409	NUM
ftr-482	435	20	(	(	PUNCT
ftr-482	435	21	1928	1928	NUM
ftr-482	435	22	)	)	PUNCT
ftr-482	435	23	.	.	PUNCT
ftr-482	436	1	75	75	NUM
ftr-482	436	2	.	.	X
ftr-482	436	3	293	293	NUM
ftr-482	436	4	u.s	u.s	PROPN
ftr-482	436	5	.	.	PROPN
ftr-482	436	6	388	388	NUM
ftr-482	436	7	,	,	PUNCT
ftr-482	436	8	421	421	NUM
ftr-482	436	9	(	(	PUNCT
ftr-482	436	10	1935	1935	NUM
ftr-482	436	11	)	)	PUNCT
ftr-482	436	12	.	.	PUNCT
ftr-482	437	1	76	76	NUM
ftr-482	437	2	.	.	PUNCT
ftr-482	438	1	if	if	SCONJ
ftr-482	438	2	congress	congress	PROPN
ftr-482	438	3	is	be	AUX
ftr-482	438	4	permitted	permit	VERB
ftr-482	438	5	to	to	PART
ftr-482	438	6	delegate	delegate	VERB
ftr-482	438	7	power	power	NOUN
ftr-482	438	8	to	to	ADP
ftr-482	438	9	the	the	DET
ftr-482	438	10	president	president	NOUN
ftr-482	438	11	then	then	ADV
ftr-482	438	12	there	there	PRON
ftr-482	438	13	appears	appear	VERB
ftr-482	438	14	to	to	PART
ftr-482	438	15	be	be	AUX
ftr-482	438	16	no	no	DET
ftr-482	438	17	restriction	restriction	NOUN
ftr-482	438	18	on	on	ADP
ftr-482	438	19	granting	grant	VERB
ftr-482	438	20	that	that	DET
ftr-482	438	21	same	same	ADJ
ftr-482	438	22	power	power	NOUN
ftr-482	438	23	to	to	ADP
ftr-482	438	24	an	an	DET
ftr-482	438	25	agency	agency	NOUN
ftr-482	438	26	in	in	ADP
ftr-482	438	27	the	the	DET
ftr-482	438	28	executive	executive	ADJ
ftr-482	438	29	branch	branch	NOUN
ftr-482	438	30	.	.	PUNCT
ftr-482	439	1	i	i	PRON
ftr-482	439	2	d.	d.	PROPN
ftr-482	439	3	at	at	ADP
ftr-482	439	4	420	420	NUM
ftr-482	439	5	.	.	PUNCT
ftr-482	440	1	77	77	NUM
ftr-482	440	2	.	.	PUNCT
ftr-482	441	1	i	i	PRON
ftr-482	441	2	d.	d.	PROPN
ftr-482	441	3	at	at	ADP
ftr-482	441	4	421	421	NUM
ftr-482	441	5	.	.	PUNCT
ftr-482	442	1	78	78	NUM
ftr-482	442	2	.	.	PUNCT
ftr-482	443	1	panama	panama	PROPN
ftr-482	443	2	refining	refining	PROPN
ftr-482	443	3	co.	co.	PROPN
ftr-482	443	4	v.	v.	ADP
ftr-482	443	5	ryan	ryan	PROPN
ftr-482	443	6	,	,	PUNCT
ftr-482	443	7	293	293	NUM
ftr-482	443	8	u.s	u.s	PROPN
ftr-482	443	9	.	.	PROPN
ftr-482	443	10	388	388	NUM
ftr-482	443	11	,	,	PUNCT
ftr-482	443	12	430	430	NUM
ftr-482	443	13	(	(	PUNCT
ftr-482	443	14	1935	1935	NUM
ftr-482	443	15	)	)	PUNCT
ftr-482	443	16	.	.	PUNCT
ftr-482	444	1	19951	19951	NUM
ftr-482	444	2	florida	florida	PROPN
ftr-482	444	3	tax	tax	PROPN
ftr-482	444	4	review	review	NOUN
ftr-482	444	5	the	the	DET
ftr-482	444	6	president	president	PROPN
ftr-482	444	7	unlimited	unlimited	ADJ
ftr-482	444	8	authority	authority	NOUN
ftr-482	444	9	to	to	PART
ftr-482	444	10	declare	declare	VERB
ftr-482	444	11	a	a	DET
ftr-482	444	12	policy	policy	NOUN
ftr-482	444	13	of	of	ADP
ftr-482	444	14	his	his	PRON
ftr-482	444	15	own.79	own.79	NOUN
ftr-482	444	16	the	the	DET
ftr-482	444	17	court	court	NOUN
ftr-482	444	18	was	be	AUX
ftr-482	444	19	unable	unable	ADJ
ftr-482	444	20	to	to	PART
ftr-482	444	21	find	find	VERB
ftr-482	444	22	any	any	DET
ftr-482	444	23	criterion	criterion	NOUN
ftr-482	444	24	that	that	PRON
ftr-482	444	25	would	would	AUX
ftr-482	444	26	restrict	restrict	VERB
ftr-482	444	27	the	the	DET
ftr-482	444	28	president	president	NOUN
ftr-482	444	29	and	and	CCONJ
ftr-482	444	30	thus	thus	ADV
ftr-482	444	31	determined	determine	VERB
ftr-482	444	32	that	that	SCONJ
ftr-482	444	33	the	the	DET
ftr-482	444	34	president	president	NOUN
ftr-482	444	35	was	be	AUX
ftr-482	444	36	acting	act	VERB
ftr-482	444	37	more	more	ADV
ftr-482	444	38	like	like	ADP
ftr-482	444	39	a	a	DET
ftr-482	444	40	"	"	PUNCT
ftr-482	444	41	legislature	legislature	NOUN
ftr-482	444	42	rather	rather	ADV
ftr-482	444	43	than	than	ADP
ftr-482	444	44	...	...	PUNCT
ftr-482	444	45	an	an	DET
ftr-482	444	46	executive	executive	ADJ
ftr-482	444	47	or	or	CCONJ
ftr-482	444	48	administrative	administrative	ADJ
ftr-482	444	49	officer	officer	NOUN
ftr-482	444	50	executing	execute	VERB
ftr-482	444	51	a	a	DET
ftr-482	444	52	declared	declare	VERB
ftr-482	444	53	legislative	legislative	ADJ
ftr-482	444	54	policy	policy	NOUN
ftr-482	444	55	.	.	PUNCT
ftr-482	445	1	""0	""0	NOUN
ftr-482	445	2	thus	thus	ADV
ftr-482	445	3	,	,	PUNCT
ftr-482	445	4	in	in	ADP
ftr-482	445	5	order	order	NOUN
ftr-482	445	6	to	to	PART
ftr-482	445	7	find	find	VERB
ftr-482	445	8	a	a	DET
ftr-482	445	9	permissible	permissible	ADJ
ftr-482	445	10	delegation	delegation	NOUN
ftr-482	445	11	of	of	ADP
ftr-482	445	12	power	power	NOUN
ftr-482	445	13	,	,	PUNCT
ftr-482	445	14	the	the	DET
ftr-482	445	15	delegation	delegation	NOUN
ftr-482	445	16	must	must	AUX
ftr-482	445	17	provide	provide	VERB
ftr-482	445	18	a	a	DET
ftr-482	445	19	policy	policy	NOUN
ftr-482	445	20	and	and	CCONJ
ftr-482	445	21	standards	standard	NOUN
ftr-482	445	22	by	by	ADP
ftr-482	445	23	which	which	PRON
ftr-482	445	24	that	that	DET
ftr-482	445	25	policy	policy	NOUN
ftr-482	445	26	must	must	AUX
ftr-482	445	27	be	be	AUX
ftr-482	445	28	implemented	implement	VERB
ftr-482	445	29	.	.	PUNCT
ftr-482	446	1	these	these	DET
ftr-482	446	2	limits	limit	NOUN
ftr-482	446	3	apply	apply	VERB
ftr-482	446	4	whether	whether	SCONJ
ftr-482	446	5	the	the	DET
ftr-482	446	6	delegation	delegation	NOUN
ftr-482	446	7	of	of	ADP
ftr-482	446	8	power	power	NOUN
ftr-482	446	9	is	be	AUX
ftr-482	446	10	express	express	ADJ
ftr-482	446	11	or	or	CCONJ
ftr-482	446	12	implied	imply	VERB
ftr-482	446	13	.	.	PUNCT
ftr-482	447	1	as	as	SCONJ
ftr-482	447	2	the	the	DET
ftr-482	447	3	court	court	NOUN
ftr-482	447	4	stated	state	VERB
ftr-482	447	5	in	in	ADP
ftr-482	447	6	panama	panama	PROPN
ftr-482	447	7	refining	refining	PROPN
ftr-482	447	8	:	:	PUNCT
ftr-482	447	9	"	"	PUNCT
ftr-482	447	10	there	there	PRON
ftr-482	447	11	are	be	VERB
ftr-482	447	12	limits	limit	NOUN
ftr-482	447	13	of	of	ADP
ftr-482	447	14	delegation	delegation	NOUN
ftr-482	447	15	which	which	PRON
ftr-482	447	16	there	there	PRON
ftr-482	447	17	is	be	VERB
ftr-482	447	18	no	no	DET
ftr-482	447	19	constitutional	constitutional	ADJ
ftr-482	447	20	authority	authority	NOUN
ftr-482	447	21	to	to	PART
ftr-482	447	22	transcend	transcend	VERB
ftr-482	447	23	.	.	PUNCT
ftr-482	448	1	"	"	PUNCT
ftr-482	448	2	'	'	PUNCT
ftr-482	448	3	"	"	PUNCT
ftr-482	448	4	in	in	ADP
ftr-482	448	5	the	the	DET
ftr-482	448	6	same	same	ADJ
ftr-482	448	7	year	year	NOUN
ftr-482	448	8	as	as	ADP
ftr-482	448	9	panama	panama	PROPN
ftr-482	448	10	refining	refining	PROPN
ftr-482	448	11	,	,	PUNCT
ftr-482	448	12	the	the	DET
ftr-482	448	13	court	court	NOUN
ftr-482	448	14	struck	strike	VERB
ftr-482	448	15	down	down	ADP
ftr-482	448	16	another	another	DET
ftr-482	448	17	delegation	delegation	NOUN
ftr-482	448	18	of	of	ADP
ftr-482	448	19	authority	authority	NOUN
ftr-482	448	20	in	in	ADP
ftr-482	448	21	a.l.a	a.l.a	PROPN
ftr-482	448	22	.	.	PUNCT
ftr-482	449	1	schechter	schechter	PROPN
ftr-482	449	2	poultry	poultry	PROPN
ftr-482	449	3	corp	corp	PROPN
ftr-482	449	4	.	.	PROPN
ftr-482	450	1	v.	v.	PROPN
ftr-482	450	2	united	united	PROPN
ftr-482	450	3	states.82	states.82	PROPN
ftr-482	450	4	in	in	ADP
ftr-482	450	5	schechter	schechter	NOUN
ftr-482	450	6	,	,	PUNCT
ftr-482	450	7	the	the	DET
ftr-482	450	8	court	court	NOUN
ftr-482	450	9	found	find	VERB
ftr-482	450	10	that	that	SCONJ
ftr-482	450	11	a	a	DET
ftr-482	450	12	provision	provision	NOUN
ftr-482	450	13	of	of	ADP
ftr-482	450	14	the	the	DET
ftr-482	450	15	national	national	PROPN
ftr-482	450	16	industrial	industrial	PROPN
ftr-482	450	17	recovery	recovery	PROPN
ftr-482	450	18	act	act	PROPN
ftr-482	450	19	delegating	delegate	VERB
ftr-482	450	20	to	to	ADP
ftr-482	450	21	the	the	DET
ftr-482	450	22	president	president	NOUN
ftr-482	450	23	the	the	DET
ftr-482	450	24	power	power	NOUN
ftr-482	450	25	to	to	PART
ftr-482	450	26	approve	approve	VERB
ftr-482	450	27	"	"	PUNCT
ftr-482	450	28	codes	code	NOUN
ftr-482	450	29	of	of	ADP
ftr-482	450	30	fair	fair	ADJ
ftr-482	450	31	competition	competition	NOUN
ftr-482	450	32	"	"	PUNCT
ftr-482	450	33	lacked	lack	VERB
ftr-482	450	34	sufficient	sufficient	ADJ
ftr-482	450	35	standards	standard	NOUN
ftr-482	450	36	to	to	PART
ftr-482	450	37	guide	guide	VERB
ftr-482	450	38	the	the	DET
ftr-482	450	39	president	president	NOUN
ftr-482	450	40	's	's	PART
ftr-482	450	41	discretion.83	discretion.83	ADJ
ftr-482	450	42	these	these	DET
ftr-482	450	43	codes	code	NOUN
ftr-482	450	44	were	be	AUX
ftr-482	450	45	to	to	PART
ftr-482	450	46	be	be	AUX
ftr-482	450	47	approved	approve	VERB
ftr-482	450	48	upon	upon	SCONJ
ftr-482	450	49	application	application	NOUN
ftr-482	450	50	of	of	ADP
ftr-482	450	51	a	a	DET
ftr-482	450	52	trade	trade	NOUN
ftr-482	450	53	or	or	CCONJ
ftr-482	450	54	industrial	industrial	ADJ
ftr-482	450	55	association	association	NOUN
ftr-482	450	56	meeting	meet	VERB
ftr-482	450	57	certain	certain	ADJ
ftr-482	450	58	requirements	requirement	NOUN
ftr-482	450	59	,	,	PUNCT
ftr-482	450	60	but	but	CCONJ
ftr-482	450	61	if	if	SCONJ
ftr-482	450	62	no	no	DET
ftr-482	450	63	such	such	ADJ
ftr-482	450	64	code	code	NOUN
ftr-482	450	65	were	be	AUX
ftr-482	450	66	approved	approve	VERB
ftr-482	450	67	,	,	PUNCT
ftr-482	450	68	the	the	DET
ftr-482	450	69	president	president	NOUN
ftr-482	450	70	had	have	VERB
ftr-482	450	71	authority	authority	NOUN
ftr-482	450	72	to	to	PART
ftr-482	450	73	prescribe	prescribe	VERB
ftr-482	450	74	a	a	DET
ftr-482	450	75	code	code	NOUN
ftr-482	450	76	,	,	PUNCT
ftr-482	450	77	the	the	DET
ftr-482	450	78	violation	violation	NOUN
ftr-482	450	79	of	of	ADP
ftr-482	450	80	which	which	PRON
ftr-482	450	81	was	be	AUX
ftr-482	450	82	punishable	punishable	ADJ
ftr-482	450	83	as	as	ADP
ftr-482	450	84	a	a	DET
ftr-482	450	85	misdemeanor	misdemeanor	NOUN
ftr-482	450	86	.	.	PUNCT
ftr-482	451	1	the	the	DET
ftr-482	451	2	purpose	purpose	NOUN
ftr-482	451	3	of	of	ADP
ftr-482	451	4	these	these	DET
ftr-482	451	5	codes	code	NOUN
ftr-482	451	6	was	be	AUX
ftr-482	451	7	to	to	PART
ftr-482	451	8	"	"	PUNCT
ftr-482	451	9	effect	effect	VERB
ftr-482	451	10	the	the	DET
ftr-482	451	11	policies	policy	NOUN
ftr-482	451	12	of	of	ADP
ftr-482	451	13	title	title	NOUN
ftr-482	451	14	i	i	PRON
ftr-482	451	15	of	of	ADP
ftr-482	451	16	the	the	DET
ftr-482	451	17	national	national	PROPN
ftr-482	451	18	industrial	industrial	PROPN
ftr-482	451	19	recovery	recovery	PROPN
ftr-482	451	20	act	act	PROPN
ftr-482	451	21	.	.	PUNCT
ftr-482	452	1	"	"	PUNCT
ftr-482	452	2	'	'	PUNCT
ftr-482	452	3	panama	panama	PROPN
ftr-482	452	4	refining	refining	NOUN
ftr-482	452	5	and	and	CCONJ
ftr-482	452	6	a.la	a.la	PROPN
ftr-482	452	7	.	.	PROPN
ftr-482	452	8	schechter	schechter	NOUN
ftr-482	452	9	are	be	AUX
ftr-482	452	10	the	the	DET
ftr-482	452	11	only	only	ADV
ftr-482	452	12	two	two	NUM
ftr-482	452	13	cases	case	NOUN
ftr-482	452	14	in	in	ADP
ftr-482	452	15	which	which	PRON
ftr-482	452	16	the	the	DET
ftr-482	452	17	supreme	supreme	PROPN
ftr-482	452	18	court	court	PROPN
ftr-482	452	19	has	have	AUX
ftr-482	452	20	invalidated	invalidate	VERB
ftr-482	452	21	an	an	DET
ftr-482	452	22	act	act	NOUN
ftr-482	452	23	as	as	ADP
ftr-482	452	24	violating	violate	VERB
ftr-482	452	25	the	the	DET
ftr-482	452	26	nondelegation	nondelegation	NOUN
ftr-482	452	27	doctrine.8	doctrine.8	VERB
ftr-482	452	28	5	5	NUM
ftr-482	452	29	the	the	DET
ftr-482	452	30	following	following	ADJ
ftr-482	452	31	year	year	NOUN
ftr-482	452	32	,	,	PUNCT
ftr-482	452	33	the	the	DET
ftr-482	452	34	court	court	NOUN
ftr-482	452	35	considered	consider	VERB
ftr-482	452	36	the	the	DET
ftr-482	452	37	delegation	delegation	NOUN
ftr-482	452	38	issue	issue	NOUN
ftr-482	452	39	in	in	ADP
ftr-482	452	40	the	the	DET
ftr-482	452	41	context	context	NOUN
ftr-482	452	42	of	of	ADP
ftr-482	452	43	foreign	foreign	ADJ
ftr-482	452	44	affairs	affair	NOUN
ftr-482	452	45	in	in	ADP
ftr-482	452	46	united	united	PROPN
ftr-482	452	47	states	states	PROPN
ftr-482	452	48	v.	v.	ADP
ftr-482	452	49	curtiss	curtiss	PROPN
ftr-482	452	50	-	-	PUNCT
ftr-482	452	51	wright	wright	PROPN
ftr-482	452	52	export	export	PROPN
ftr-482	452	53	corp.86	corp.86	PROPN
ftr-482	452	54	congress	congress	PROPN
ftr-482	452	55	,	,	PUNCT
ftr-482	452	56	in	in	ADP
ftr-482	452	57	a	a	DET
ftr-482	452	58	joint	joint	ADJ
ftr-482	452	59	resolution	resolution	NOUN
ftr-482	452	60	,	,	PUNCT
ftr-482	452	61	had	have	AUX
ftr-482	452	62	delegated	delegate	VERB
ftr-482	452	63	to	to	ADP
ftr-482	452	64	the	the	DET
ftr-482	452	65	president	president	NOUN
ftr-482	452	66	the	the	DET
ftr-482	452	67	power	power	NOUN
ftr-482	452	68	to	to	PART
ftr-482	452	69	prohibit	prohibit	VERB
ftr-482	452	70	sales	sale	NOUN
ftr-482	452	71	of	of	ADP
ftr-482	452	72	arms	arm	NOUN
ftr-482	452	73	or	or	CCONJ
ftr-482	452	74	munitions	munition	NOUN
ftr-482	452	75	to	to	ADP
ftr-482	452	76	countries	country	NOUN
ftr-482	452	77	engaged	engage	VERB
ftr-482	452	78	in	in	ADP
ftr-482	452	79	armed	armed	ADJ
ftr-482	452	80	conflict	conflict	NOUN
ftr-482	452	81	.	.	PUNCT
ftr-482	453	1	before	before	ADP
ftr-482	453	2	making	make	VERB
ftr-482	453	3	such	such	DET
ftr-482	453	4	a	a	DET
ftr-482	453	5	prohibition	prohibition	NOUN
ftr-482	453	6	,	,	PUNCT
ftr-482	453	7	the	the	DET
ftr-482	453	8	president	president	NOUN
ftr-482	453	9	was	be	AUX
ftr-482	453	10	to	to	PART
ftr-482	453	11	determine	determine	VERB
ftr-482	453	12	if	if	SCONJ
ftr-482	453	13	this	this	DET
ftr-482	453	14	action	action	NOUN
ftr-482	453	15	might	might	AUX
ftr-482	453	16	have	have	VERB
ftr-482	453	17	the	the	DET
ftr-482	453	18	effect	effect	NOUN
ftr-482	453	19	of	of	ADP
ftr-482	453	20	bringing	bring	VERB
ftr-482	453	21	about	about	ADP
ftr-482	453	22	peace	peace	NOUN
ftr-482	453	23	.	.	PUNCT
ftr-482	454	1	the	the	DET
ftr-482	454	2	extent	extent	NOUN
ftr-482	454	3	of	of	ADP
ftr-482	454	4	the	the	DET
ftr-482	454	5	prohibition	prohibition	NOUN
ftr-482	454	6	,	,	PUNCT
ftr-482	454	7	and	and	CCONJ
ftr-482	454	8	its	its	PRON
ftr-482	454	9	duration	duration	NOUN
ftr-482	454	10	,	,	PUNCT
ftr-482	454	11	were	be	AUX
ftr-482	454	12	within	within	ADP
ftr-482	454	13	the	the	DET
ftr-482	454	14	president	president	NOUN
ftr-482	454	15	's	's	PART
ftr-482	454	16	discretion	discretion	NOUN
ftr-482	454	17	.	.	PUNCT
ftr-482	455	1	violation	violation	NOUN
ftr-482	455	2	of	of	ADP
ftr-482	455	3	the	the	DET
ftr-482	455	4	prohibition	prohibition	NOUN
ftr-482	455	5	was	be	AUX
ftr-482	455	6	punishable	punishable	ADJ
ftr-482	455	7	as	as	ADP
ftr-482	455	8	a	a	DET
ftr-482	455	9	crime	crime	NOUN
ftr-482	455	10	.	.	PUNCT
ftr-482	456	1	in	in	ADP
ftr-482	456	2	curtiss	curtiss	PROPN
ftr-482	456	3	-	-	PUNCT
ftr-482	456	4	wright	wright	PROPN
ftr-482	456	5	,	,	PUNCT
ftr-482	456	6	the	the	DET
ftr-482	456	7	court	court	NOUN
ftr-482	456	8	considered	consider	VERB
ftr-482	456	9	whether	whether	SCONJ
ftr-482	456	10	this	this	DET
ftr-482	456	11	delegation	delegation	NOUN
ftr-482	456	12	was	be	AUX
ftr-482	456	13	valid	valid	ADJ
ftr-482	456	14	.	.	PUNCT
ftr-482	457	1	7	7	NUM
ftr-482	458	1	citing	cite	VERB
ftr-482	458	2	the	the	DET
ftr-482	458	3	long	long	ADJ
ftr-482	458	4	history	history	NOUN
ftr-482	458	5	of	of	ADP
ftr-482	458	6	79	79	NUM
ftr-482	458	7	.	.	PUNCT
ftr-482	459	1	i	i	PRON
ftr-482	459	2	d.	d.	PROPN
ftr-482	459	3	at	at	ADP
ftr-482	459	4	415	415	NUM
ftr-482	459	5	.	.	PUNCT
ftr-482	460	1	"	"	PUNCT
ftr-482	460	2	the	the	DET
ftr-482	460	3	congress	congress	PROPN
ftr-482	460	4	left	leave	VERB
ftr-482	460	5	the	the	DET
ftr-482	460	6	matter	matter	NOUN
ftr-482	460	7	to	to	ADP
ftr-482	460	8	the	the	DET
ftr-482	460	9	president	president	PROPN
ftr-482	460	10	without	without	ADP
ftr-482	460	11	standard	standard	NOUN
ftr-482	460	12	or	or	CCONJ
ftr-482	460	13	rule	rule	NOUN
ftr-482	460	14	,	,	PUNCT
ftr-482	460	15	to	to	PART
ftr-482	460	16	be	be	AUX
ftr-482	460	17	dealt	deal	VERB
ftr-482	460	18	with	with	ADP
ftr-482	460	19	as	as	SCONJ
ftr-482	460	20	he	he	PRON
ftr-482	460	21	pleased	please	VERB
ftr-482	460	22	.	.	PUNCT
ftr-482	460	23	"	"	PUNCT
ftr-482	461	1	i	i	PRON
ftr-482	461	2	d.	d.	PROPN
ftr-482	461	3	at	at	ADP
ftr-482	461	4	418	418	NUM
ftr-482	461	5	.	.	PUNCT
ftr-482	462	1	80	80	NUM
ftr-482	462	2	.	.	PUNCT
ftr-482	463	1	i	i	PRON
ftr-482	463	2	d.	d.	PROPN
ftr-482	463	3	at	at	ADP
ftr-482	463	4	418	418	NUM
ftr-482	463	5	-	-	SYM
ftr-482	463	6	19	19	NUM
ftr-482	463	7	.	.	NOUN
ftr-482	463	8	81	81	NUM
ftr-482	463	9	.	.	PUNCT
ftr-482	464	1	i	i	PRON
ftr-482	464	2	d.	d.	PROPN
ftr-482	464	3	at	at	ADP
ftr-482	464	4	430	430	NUM
ftr-482	464	5	.	.	PUNCT
ftr-482	465	1	82	82	NUM
ftr-482	465	2	.	.	NOUN
ftr-482	465	3	295	295	NUM
ftr-482	466	1	u.s	u.s	PROPN
ftr-482	466	2	.	.	PROPN
ftr-482	466	3	495	495	NUM
ftr-482	466	4	(	(	PUNCT
ftr-482	466	5	1935	1935	NUM
ftr-482	466	6	)	)	PUNCT
ftr-482	466	7	.	.	PUNCT
ftr-482	467	1	83	83	NUM
ftr-482	467	2	.	.	PUNCT
ftr-482	468	1	i	i	PRON
ftr-482	468	2	d.	d.	PROPN
ftr-482	468	3	at	at	ADP
ftr-482	468	4	541	541	NUM
ftr-482	468	5	-	-	SYM
ftr-482	468	6	42	42	NUM
ftr-482	468	7	.	.	PUNCT
ftr-482	469	1	84	84	NUM
ftr-482	469	2	.	.	PUNCT
ftr-482	470	1	i	i	PRON
ftr-482	470	2	d.	d.	PROPN
ftr-482	470	3	at	at	ADP
ftr-482	470	4	523	523	NUM
ftr-482	470	5	.	.	PUNCT
ftr-482	470	6	85	85	NUM
ftr-482	470	7	.	.	PUNCT
ftr-482	471	1	see	see	VERB
ftr-482	471	2	mistretta	mistretta	PROPN
ftr-482	471	3	v.	v.	ADP
ftr-482	471	4	united	united	PROPN
ftr-482	471	5	states	states	PROPN
ftr-482	471	6	,	,	PUNCT
ftr-482	471	7	488	488	NUM
ftr-482	471	8	u.s	u.s	PROPN
ftr-482	471	9	.	.	PROPN
ftr-482	471	10	361	361	NUM
ftr-482	471	11	,	,	PUNCT
ftr-482	471	12	373	373	NUM
ftr-482	471	13	-	-	SYM
ftr-482	471	14	74	74	NUM
ftr-482	471	15	(	(	PUNCT
ftr-482	471	16	1989	1989	NUM
ftr-482	471	17	)	)	PUNCT
ftr-482	471	18	(	(	PUNCT
ftr-482	471	19	citing	cite	VERB
ftr-482	471	20	cases	case	NOUN
ftr-482	471	21	in	in	ADP
ftr-482	471	22	which	which	PRON
ftr-482	471	23	the	the	DET
ftr-482	471	24	court	court	NOUN
ftr-482	471	25	has	have	AUX
ftr-482	471	26	since	since	SCONJ
ftr-482	471	27	upheld	uphold	VERB
ftr-482	471	28	various	various	ADJ
ftr-482	471	29	delegations	delegation	NOUN
ftr-482	471	30	of	of	ADP
ftr-482	471	31	power	power	NOUN
ftr-482	471	32	)	)	PUNCT
ftr-482	471	33	.	.	PUNCT
ftr-482	472	1	86	86	NUM
ftr-482	472	2	.	.	X
ftr-482	472	3	299	299	NUM
ftr-482	473	1	u.s	u.s	PROPN
ftr-482	473	2	.	.	PROPN
ftr-482	473	3	304	304	NUM
ftr-482	473	4	(	(	PUNCT
ftr-482	473	5	1936	1936	NUM
ftr-482	473	6	)	)	PUNCT
ftr-482	473	7	.	.	PUNCT
ftr-482	474	1	87	87	NUM
ftr-482	474	2	.	.	PUNCT
ftr-482	475	1	i	i	PRON
ftr-482	475	2	d.	d.	PROPN
ftr-482	475	3	at	at	ADP
ftr-482	475	4	315	315	NUM
ftr-482	475	5	.	.	PUNCT
ftr-482	476	1	[	[	X
ftr-482	476	2	vol	vol	NOUN
ftr-482	476	3	.	.	PUNCT
ftr-482	476	4	2:9	2:9	NUM
ftr-482	476	5	treaty	treaty	NOUN
ftr-482	476	6	override	override	NOUN
ftr-482	476	7	by	by	ADP
ftr-482	476	8	administrative	administrative	ADJ
ftr-482	476	9	regulation	regulation	NOUN
ftr-482	476	10	cases	case	NOUN
ftr-482	476	11	allowing	allow	VERB
ftr-482	476	12	broad	broad	ADJ
ftr-482	476	13	discretion	discretion	NOUN
ftr-482	476	14	to	to	PART
ftr-482	476	15	be	be	AUX
ftr-482	476	16	delegated	delegate	VERB
ftr-482	476	17	to	to	ADP
ftr-482	476	18	the	the	DET
ftr-482	476	19	president	president	NOUN
ftr-482	476	20	in	in	ADP
ftr-482	476	21	matters	matter	NOUN
ftr-482	476	22	of	of	ADP
ftr-482	476	23	foreign	foreign	ADJ
ftr-482	476	24	affairs	affair	NOUN
ftr-482	476	25	,	,	PUNCT
ftr-482	476	26	the	the	DET
ftr-482	476	27	court	court	NOUN
ftr-482	476	28	found	find	VERB
ftr-482	476	29	that	that	SCONJ
ftr-482	476	30	the	the	DET
ftr-482	476	31	delegation	delegation	NOUN
ftr-482	476	32	was	be	AUX
ftr-482	476	33	not	not	PART
ftr-482	476	34	invalid	invalid	ADJ
ftr-482	476	35	,	,	PUNCT
ftr-482	476	36	despite	despite	SCONJ
ftr-482	476	37	the	the	DET
ftr-482	476	38	breadth	breadth	NOUN
ftr-482	476	39	of	of	ADP
ftr-482	476	40	discretion	discretion	NOUN
ftr-482	476	41	left	leave	VERB
ftr-482	476	42	to	to	ADP
ftr-482	476	43	the	the	DET
ftr-482	476	44	president.m	president.m	PROPN
ftr-482	476	45	since	since	SCONJ
ftr-482	476	46	1935	1935	NUM
ftr-482	476	47	,	,	PUNCT
ftr-482	476	48	the	the	DET
ftr-482	476	49	supreme	supreme	PROPN
ftr-482	476	50	court	court	PROPN
ftr-482	476	51	has	have	AUX
ftr-482	476	52	repeatedly	repeatedly	ADV
ftr-482	476	53	refused	refuse	VERB
ftr-482	476	54	to	to	PART
ftr-482	476	55	invalidate	invalidate	VERB
ftr-482	476	56	statutes	statute	NOUN
ftr-482	476	57	under	under	ADP
ftr-482	476	58	the	the	DET
ftr-482	476	59	nondelegation	nondelegation	NOUN
ftr-482	476	60	doctrine.89	doctrine.89	PROPN
ftr-482	476	61	however	however	ADV
ftr-482	476	62	,	,	PUNCT
ftr-482	476	63	regulations	regulation	NOUN
ftr-482	476	64	have	have	AUX
ftr-482	476	65	been	be	AUX
ftr-482	476	66	struck	strike	VERB
ftr-482	476	67	down	down	ADP
ftr-482	476	68	where	where	SCONJ
ftr-482	476	69	the	the	DET
ftr-482	476	70	court	court	NOUN
ftr-482	476	71	has	have	AUX
ftr-482	476	72	determined	determine	VERB
ftr-482	476	73	that	that	SCONJ
ftr-482	476	74	they	they	PRON
ftr-482	476	75	did	do	AUX
ftr-482	476	76	not	not	PART
ftr-482	476	77	reflect	reflect	VERB
ftr-482	476	78	congressional	congressional	ADJ
ftr-482	476	79	intent	intent	NOUN
ftr-482	476	80	.	.	PUNCT
ftr-482	477	1	in	in	ADP
ftr-482	477	2	industrial	industrial	PROPN
ftr-482	477	3	union	union	PROPN
ftr-482	477	4	department	department	PROPN
ftr-482	477	5	v.	v.	PROPN
ftr-482	477	6	american	american	PROPN
ftr-482	477	7	petroleum	petroleum	PROPN
ftr-482	477	8	institute	institute	PROPN
ftr-482	477	9	,	,	PUNCT
ftr-482	477	10	9	9	NUM
ftr-482	477	11	°	°	NOUN
ftr-482	477	12	the	the	DET
ftr-482	477	13	court	court	NOUN
ftr-482	477	14	struck	strike	VERB
ftr-482	477	15	down	down	ADP
ftr-482	477	16	a	a	DET
ftr-482	477	17	rule	rule	NOUN
ftr-482	477	18	issued	issue	VERB
ftr-482	477	19	by	by	ADP
ftr-482	477	20	the	the	DET
ftr-482	477	21	occupational	occupational	ADJ
ftr-482	477	22	safety	safety	NOUN
ftr-482	477	23	and	and	CCONJ
ftr-482	477	24	health	health	PROPN
ftr-482	477	25	administration	administration	NOUN
ftr-482	477	26	(	(	PUNCT
ftr-482	477	27	osha	osha	PROPN
ftr-482	477	28	)	)	PUNCT
ftr-482	477	29	that	that	PRON
ftr-482	477	30	banned	ban	VERB
ftr-482	477	31	workplace	workplace	NOUN
ftr-482	477	32	exposure	exposure	NOUN
ftr-482	477	33	to	to	ADP
ftr-482	477	34	benzene	benzene	NOUN
ftr-482	477	35	.	.	PUNCT
ftr-482	478	1	the	the	DET
ftr-482	478	2	court	court	NOUN
ftr-482	478	3	determined	determine	VERB
ftr-482	478	4	that	that	SCONJ
ftr-482	478	5	osha	osha	PROPN
ftr-482	478	6	was	be	AUX
ftr-482	478	7	required	require	VERB
ftr-482	478	8	to	to	PART
ftr-482	478	9	take	take	VERB
ftr-482	478	10	costs	cost	NOUN
ftr-482	478	11	into	into	ADP
ftr-482	478	12	account	account	NOUN
ftr-482	478	13	in	in	ADP
ftr-482	478	14	carrying	carry	VERB
ftr-482	478	15	out	out	ADP
ftr-482	478	16	its	its	PRON
ftr-482	478	17	delegated	delegate	VERB
ftr-482	478	18	responsibility	responsibility	NOUN
ftr-482	478	19	to	to	PART
ftr-482	478	20	"	"	PUNCT
ftr-482	478	21	assure	assure	VERB
ftr-482	478	22	"	"	PUNCT
ftr-482	478	23	a	a	DET
ftr-482	478	24	"	"	PUNCT
ftr-482	478	25	safe	safe	ADJ
ftr-482	478	26	and	and	CCONJ
ftr-482	478	27	healthful	healthful	ADJ
ftr-482	478	28	"	"	PUNCT
ftr-482	478	29	workplace	workplace	NOUN
ftr-482	478	30	.	.	PUNCT
ftr-482	479	1	the	the	DET
ftr-482	479	2	court	court	NOUN
ftr-482	479	3	applied	apply	VERB
ftr-482	479	4	a	a	DET
ftr-482	479	5	"	"	PUNCT
ftr-482	479	6	clear	clear	ADJ
ftr-482	479	7	statement	statement	NOUN
ftr-482	479	8	rule	rule	NOUN
ftr-482	479	9	,	,	PUNCT
ftr-482	479	10	"	"	PUNCT
ftr-482	479	11	requiring	require	VERB
ftr-482	479	12	that	that	SCONJ
ftr-482	479	13	congress	congress	PROPN
ftr-482	479	14	issue	issue	VERB
ftr-482	479	15	a	a	DET
ftr-482	479	16	clear	clear	ADJ
ftr-482	479	17	statement	statement	NOUN
ftr-482	479	18	before	before	SCONJ
ftr-482	479	19	a	a	DET
ftr-482	479	20	regulatory	regulatory	ADJ
ftr-482	479	21	agency	agency	NOUN
ftr-482	479	22	would	would	AUX
ftr-482	479	23	be	be	AUX
ftr-482	479	24	able	able	ADJ
ftr-482	479	25	to	to	PART
ftr-482	479	26	assume	assume	VERB
ftr-482	479	27	power	power	NOUN
ftr-482	479	28	to	to	ADP
ftr-482	479	29	legislate.9	legislate.9	NOUN
ftr-482	479	30	'	'	PUNCT
ftr-482	479	31	the	the	DET
ftr-482	479	32	current	current	ADJ
ftr-482	479	33	standards	standard	NOUN
ftr-482	479	34	are	be	AUX
ftr-482	479	35	detailed	detail	VERB
ftr-482	479	36	in	in	ADP
ftr-482	479	37	a	a	DET
ftr-482	479	38	well	well	ADV
ftr-482	479	39	-	-	PUNCT
ftr-482	479	40	reasoned	reason	VERB
ftr-482	479	41	district	district	NOUN
ftr-482	479	42	court	court	NOUN
ftr-482	479	43	case	case	NOUN
ftr-482	479	44	decided	decide	VERB
ftr-482	479	45	by	by	ADP
ftr-482	479	46	now	now	ADV
ftr-482	479	47	-	-	PUNCT
ftr-482	479	48	justice	justice	NOUN
ftr-482	479	49	scalia	scalia	PROPN
ftr-482	479	50	,	,	PUNCT
ftr-482	479	51	synar	synar	PROPN
ftr-482	479	52	v.	v.	ADP
ftr-482	479	53	united	united	PROPN
ftr-482	479	54	states	states	PROPN
ftr-482	479	55	.	.	PUNCT
ftr-482	479	56	'	'	PUNCT
ftr-482	480	1	the	the	DET
ftr-482	480	2	court	court	NOUN
ftr-482	480	3	found	find	VERB
ftr-482	480	4	that	that	SCONJ
ftr-482	480	5	although	although	SCONJ
ftr-482	480	6	a	a	DET
ftr-482	480	7	grant	grant	NOUN
ftr-482	480	8	of	of	ADP
ftr-482	480	9	authority	authority	NOUN
ftr-482	480	10	to	to	ADP
ftr-482	480	11	the	the	DET
ftr-482	480	12	comptroller	comptroller	NOUN
ftr-482	480	13	general	general	ADJ
ftr-482	480	14	under	under	ADP
ftr-482	480	15	the	the	DET
ftr-482	480	16	gramm	gramm	PROPN
ftr-482	480	17	-	-	PUNCT
ftr-482	480	18	rudman	rudman	PROPN
ftr-482	480	19	-	-	PUNCT
ftr-482	480	20	hollings	holling	NOUN
ftr-482	480	21	act93	act93	PROPN
ftr-482	480	22	was	be	AUX
ftr-482	480	23	unconstitutional	unconstitutional	ADJ
ftr-482	480	24	due	due	ADP
ftr-482	480	25	to	to	ADP
ftr-482	480	26	a	a	DET
ftr-482	480	27	separation	separation	NOUN
ftr-482	480	28	of	of	ADP
ftr-482	480	29	powers	power	NOUN
ftr-482	480	30	issue	issue	NOUN
ftr-482	480	31	,	,	PUNCT
ftr-482	480	32	the	the	DET
ftr-482	480	33	power	power	NOUN
ftr-482	480	34	was	be	AUX
ftr-482	480	35	one	one	NUM
ftr-482	480	36	that	that	PRON
ftr-482	480	37	could	could	AUX
ftr-482	480	38	lawfully	lawfully	ADV
ftr-482	480	39	be	be	AUX
ftr-482	480	40	delegated	delegate	VERB
ftr-482	480	41	.	.	PUNCT
ftr-482	481	1	the	the	DET
ftr-482	481	2	delegated	delegate	VERB
ftr-482	481	3	power	power	NOUN
ftr-482	481	4	authorized	authorize	VERB
ftr-482	481	5	the	the	DET
ftr-482	481	6	comptroller	comptroller	NOUN
ftr-482	481	7	general	general	NOUN
ftr-482	481	8	,	,	PUNCT
ftr-482	481	9	if	if	SCONJ
ftr-482	481	10	the	the	DET
ftr-482	481	11	deficit	deficit	NOUN
ftr-482	481	12	exceeded	exceed	VERB
ftr-482	481	13	a	a	DET
ftr-482	481	14	certain	certain	ADJ
ftr-482	481	15	amount	amount	NOUN
ftr-482	481	16	,	,	PUNCT
ftr-482	481	17	to	to	PART
ftr-482	481	18	issue	issue	VERB
ftr-482	481	19	a	a	DET
ftr-482	481	20	report	report	NOUN
ftr-482	481	21	to	to	ADP
ftr-482	481	22	the	the	DET
ftr-482	481	23	president	president	NOUN
ftr-482	481	24	and	and	CCONJ
ftr-482	481	25	to	to	ADP
ftr-482	481	26	congress	congress	PROPN
ftr-482	481	27	containing	contain	VERB
ftr-482	481	28	deficit	deficit	NOUN
ftr-482	481	29	estimates	estimate	NOUN
ftr-482	481	30	and	and	CCONJ
ftr-482	481	31	budget	budget	NOUN
ftr-482	481	32	reduction	reduction	NOUN
ftr-482	481	33	calculations	calculation	NOUN
ftr-482	481	34	.	.	PUNCT
ftr-482	482	1	after	after	ADP
ftr-482	482	2	receiving	receive	VERB
ftr-482	482	3	this	this	DET
ftr-482	482	4	report	report	NOUN
ftr-482	482	5	,	,	PUNCT
ftr-482	482	6	the	the	DET
ftr-482	482	7	president	president	NOUN
ftr-482	482	8	was	be	AUX
ftr-482	482	9	required	require	VERB
ftr-482	482	10	to	to	PART
ftr-482	482	11	issue	issue	VERB
ftr-482	482	12	a	a	DET
ftr-482	482	13	sequestration	sequestration	NOUN
ftr-482	482	14	order	order	NOUN
ftr-482	482	15	containing	contain	VERB
ftr-482	482	16	the	the	DET
ftr-482	482	17	budget	budget	NOUN
ftr-482	482	18	reductions	reduction	NOUN
ftr-482	482	19	specified	specify	VERB
ftr-482	482	20	by	by	ADP
ftr-482	482	21	the	the	DET
ftr-482	482	22	comptroller	comptroller	NOUN
ftr-482	482	23	general	general	NOUN
ftr-482	482	24	.	.	PUNCT
ftr-482	483	1	in	in	ADP
ftr-482	483	2	essence	essence	NOUN
ftr-482	483	3	,	,	PUNCT
ftr-482	483	4	congress	congress	PROPN
ftr-482	483	5	delegated	delegate	VERB
ftr-482	483	6	power	power	NOUN
ftr-482	483	7	to	to	PART
ftr-482	483	8	make	make	VERB
ftr-482	483	9	budget	budget	NOUN
ftr-482	483	10	cuts	cut	NOUN
ftr-482	483	11	if	if	SCONJ
ftr-482	483	12	the	the	DET
ftr-482	483	13	deficit	deficit	NOUN
ftr-482	483	14	exceeded	exceed	VERB
ftr-482	483	15	a	a	DET
ftr-482	483	16	specified	specify	VERB
ftr-482	483	17	amount	amount	NOUN
ftr-482	483	18	.	.	PUNCT
ftr-482	484	1	in	in	ADP
ftr-482	484	2	synar	synar	NOUN
ftr-482	484	3	,	,	PUNCT
ftr-482	484	4	the	the	DET
ftr-482	484	5	court	court	NOUN
ftr-482	484	6	was	be	AUX
ftr-482	484	7	faced	face	VERB
ftr-482	484	8	with	with	ADP
ftr-482	484	9	two	two	NUM
ftr-482	484	10	questions	question	NOUN
ftr-482	484	11	:	:	PUNCT
ftr-482	484	12	first	first	ADV
ftr-482	484	13	,	,	PUNCT
ftr-482	484	14	did	do	VERB
ftr-482	484	15	the	the	DET
ftr-482	484	16	legislature	legislature	NOUN
ftr-482	484	17	delegate	delegate	VERB
ftr-482	484	18	legislative	legislative	ADJ
ftr-482	484	19	power	power	NOUN
ftr-482	484	20	that	that	PRON
ftr-482	484	21	may	may	AUX
ftr-482	484	22	not	not	PART
ftr-482	484	23	be	be	AUX
ftr-482	484	24	delegated	delegate	VERB
ftr-482	484	25	under	under	ADP
ftr-482	484	26	any	any	DET
ftr-482	484	27	circumstance	circumstance	NOUN
ftr-482	484	28	;	;	PUNCT
ftr-482	484	29	and	and	CCONJ
ftr-482	484	30	second	second	ADJ
ftr-482	484	31	,	,	PUNCT
ftr-482	484	32	can	can	AUX
ftr-482	484	33	the	the	DET
ftr-482	484	34	legislative	legislative	ADJ
ftr-482	484	35	authority	authority	NOUN
ftr-482	484	36	be	be	AUX
ftr-482	484	37	given	give	VERB
ftr-482	484	38	to	to	ADP
ftr-482	484	39	the	the	DET
ftr-482	484	40	comptroller	comptroller	NOUN
ftr-482	484	41	general	general	NOUN
ftr-482	484	42	,	,	PUNCT
ftr-482	484	43	who	who	PRON
ftr-482	484	44	is	be	AUX
ftr-482	484	45	an	an	DET
ftr-482	484	46	officer	officer	NOUN
ftr-482	484	47	removable	removable	ADJ
ftr-482	484	48	by	by	ADP
ftr-482	484	49	congress	congress	PROPN
ftr-482	484	50	?	?	PUNCT
ftr-482	485	1	the	the	DET
ftr-482	485	2	court	court	NOUN
ftr-482	485	3	rejected	reject	VERB
ftr-482	485	4	the	the	DET
ftr-482	485	5	notion	notion	NOUN
ftr-482	485	6	that	that	SCONJ
ftr-482	485	7	some	some	DET
ftr-482	485	8	powers	power	NOUN
ftr-482	485	9	were	be	AUX
ftr-482	485	10	inherently	inherently	ADV
ftr-482	485	11	nondelegable	nondelegable	ADJ
ftr-482	485	12	and	and	CCONJ
ftr-482	485	13	held	hold	VERB
ftr-482	485	14	that	that	SCONJ
ftr-482	485	15	the	the	DET
ftr-482	485	16	true	true	ADJ
ftr-482	485	17	measure	measure	NOUN
ftr-482	485	18	of	of	ADP
ftr-482	485	19	what	what	PRON
ftr-482	485	20	could	could	AUX
ftr-482	485	21	be	be	AUX
ftr-482	485	22	delegated	delegate	VERB
ftr-482	485	23	was	be	AUX
ftr-482	485	24	to	to	PART
ftr-482	485	25	be	be	AUX
ftr-482	485	26	found	find	VERB
ftr-482	485	27	in	in	ADP
ftr-482	485	28	how	how	SCONJ
ftr-482	485	29	precise	precise	ADJ
ftr-482	485	30	the	the	DET
ftr-482	485	31	standards	standard	NOUN
ftr-482	485	32	governing	govern	VERB
ftr-482	485	33	the	the	DET
ftr-482	485	34	delegation	delegation	NOUN
ftr-482	485	35	were	be	AUX
ftr-482	485	36	.	.	PUNCT
ftr-482	486	1	in	in	ADP
ftr-482	486	2	doing	do	VERB
ftr-482	486	3	so	so	ADV
ftr-482	486	4	,	,	PUNCT
ftr-482	486	5	the	the	DET
ftr-482	486	6	court	court	NOUN
ftr-482	486	7	rejected	reject	VERB
ftr-482	486	8	the	the	DET
ftr-482	486	9	88	88	NUM
ftr-482	486	10	.	.	PUNCT
ftr-482	487	1	i	i	PRON
ftr-482	487	2	d.	d.	PROPN
ftr-482	487	3	at	at	ADP
ftr-482	487	4	322	322	NUM
ftr-482	487	5	-	-	SYM
ftr-482	487	6	29	29	NUM
ftr-482	487	7	.	.	PUNCT
ftr-482	487	8	89	89	NUM
ftr-482	487	9	.	.	PUNCT
ftr-482	488	1	see	see	VERB
ftr-482	488	2	cases	case	NOUN
ftr-482	488	3	cited	cite	VERB
ftr-482	488	4	in	in	ADP
ftr-482	488	5	synar	synar	NOUN
ftr-482	488	6	v.	v.	ADP
ftr-482	488	7	united	united	PROPN
ftr-482	488	8	states	states	PROPN
ftr-482	488	9	,	,	PUNCT
ftr-482	488	10	626	626	NUM
ftr-482	488	11	f.	f.	PROPN
ftr-482	488	12	supp	supp	PROPN
ftr-482	488	13	.	.	PUNCT
ftr-482	489	1	1374	1374	NUM
ftr-482	489	2	.	.	PUNCT
ftr-482	490	1	1383	1383	NUM
ftr-482	490	2	-	-	SYM
ftr-482	490	3	84	84	NUM
ftr-482	490	4	n.9	n.9	NOUN
ftr-482	490	5	(	(	PUNCT
ftr-482	490	6	d.d.c	d.d.c	PROPN
ftr-482	490	7	.	.	PROPN
ftr-482	490	8	1986	1986	NUM
ftr-482	490	9	)	)	PUNCT
ftr-482	490	10	.	.	PUNCT
ftr-482	491	1	90	90	NUM
ftr-482	491	2	.	.	X
ftr-482	492	1	448	448	NUM
ftr-482	492	2	u.s	u.s	PROPN
ftr-482	492	3	.	.	PROPN
ftr-482	492	4	607	607	NUM
ftr-482	492	5	(	(	PUNCT
ftr-482	492	6	1980	1980	NUM
ftr-482	492	7	)	)	PUNCT
ftr-482	492	8	.	.	PUNCT
ftr-482	493	1	91	91	NUM
ftr-482	493	2	.	.	PUNCT
ftr-482	494	1	i	i	PRON
ftr-482	494	2	d.	d.	PROPN
ftr-482	494	3	at	at	ADP
ftr-482	494	4	645	645	NUM
ftr-482	494	5	.	.	PUNCT
ftr-482	494	6	92	92	NUM
ftr-482	494	7	.	.	NOUN
ftr-482	494	8	626	626	NUM
ftr-482	494	9	f.	f.	PROPN
ftr-482	494	10	supp	supp	PROPN
ftr-482	494	11	.	.	PUNCT
ftr-482	495	1	1374	1374	NUM
ftr-482	495	2	(	(	PUNCT
ftr-482	495	3	d.d.c	d.d.c	PROPN
ftr-482	495	4	.	.	PROPN
ftr-482	495	5	1986	1986	NUM
ftr-482	495	6	)	)	PUNCT
ftr-482	495	7	(	(	PUNCT
ftr-482	495	8	per	per	ADP
ftr-482	495	9	curiam	curiam	NOUN
ftr-482	495	10	with	with	ADP
ftr-482	495	11	scalia	scalia	PROPN
ftr-482	495	12	,	,	PUNCT
ftr-482	495	13	j.	j.	PROPN
ftr-482	495	14	,	,	PUNCT
ftr-482	495	15	sitting	sit	VERB
ftr-482	495	16	as	as	ADP
ftr-482	495	17	one	one	NUM
ftr-482	495	18	of	of	ADP
ftr-482	495	19	the	the	DET
ftr-482	495	20	three	three	NUM
ftr-482	495	21	judges	judge	NOUN
ftr-482	495	22	)	)	PUNCT
ftr-482	495	23	,	,	PUNCT
ftr-482	495	24	affd	affd	PROPN
ftr-482	495	25	sub	sub	PROPN
ftr-482	495	26	nom	nom	PROPN
ftr-482	495	27	.	.	PUNCT
ftr-482	496	1	bowsher	bowsher	PROPN
ftr-482	496	2	v.	v.	CCONJ
ftr-482	496	3	synar	synar	PROPN
ftr-482	496	4	,	,	PUNCT
ftr-482	496	5	478	478	NUM
ftr-482	496	6	u.s	u.s	PROPN
ftr-482	496	7	.	.	PROPN
ftr-482	496	8	714	714	NUM
ftr-482	496	9	(	(	PUNCT
ftr-482	496	10	1986	1986	NUM
ftr-482	496	11	)	)	PUNCT
ftr-482	496	12	(	(	PUNCT
ftr-482	496	13	affirming	affirm	VERB
ftr-482	496	14	the	the	DET
ftr-482	496	15	district	district	NOUN
ftr-482	496	16	court	court	NOUN
ftr-482	496	17	on	on	ADP
ftr-482	496	18	the	the	DET
ftr-482	496	19	separation	separation	NOUN
ftr-482	496	20	of	of	ADP
ftr-482	496	21	powers	power	NOUN
ftr-482	496	22	issue	issue	NOUN
ftr-482	496	23	)	)	PUNCT
ftr-482	496	24	.	.	PUNCT
ftr-482	497	1	93	93	NUM
ftr-482	497	2	.	.	PUNCT
ftr-482	498	1	balanced	balanced	ADJ
ftr-482	498	2	budget	budget	NOUN
ftr-482	498	3	and	and	CCONJ
ftr-482	498	4	emergency	emergency	NOUN
ftr-482	498	5	deficit	deficit	NOUN
ftr-482	498	6	control	control	NOUN
ftr-482	498	7	act	act	NOUN
ftr-482	498	8	of	of	ADP
ftr-482	498	9	1985	1985	NUM
ftr-482	498	10	,	,	PUNCT
ftr-482	498	11	pub	pub	NOUN
ftr-482	498	12	.	.	PUNCT
ftr-482	499	1	l	l	NOUN
ftr-482	500	1	no	no	INTJ
ftr-482	500	2	.	.	NOUN
ftr-482	500	3	99177	99177	NUM
ftr-482	500	4	,	,	PUNCT
ftr-482	500	5	§	§	PROPN
ftr-482	500	6	200	200	NUM
ftr-482	500	7	,	,	PUNCT
ftr-482	500	8	99	99	NUM
ftr-482	500	9	stat	stat	NOUN
ftr-482	500	10	.	.	PUNCT
ftr-482	501	1	1038	1038	NUM
ftr-482	501	2	(	(	PUNCT
ftr-482	501	3	1985	1985	NUM
ftr-482	501	4	)	)	PUNCT
ftr-482	501	5	.	.	PUNCT
ftr-482	502	1	1995	1995	NUM
ftr-482	502	2	]	]	PUNCT
ftr-482	502	3	florida	florida	PROPN
ftr-482	502	4	tax	tax	PROPN
ftr-482	502	5	review	review	NOUN
ftr-482	502	6	notion	notion	NOUN
ftr-482	502	7	that	that	SCONJ
ftr-482	502	8	there	there	PRON
ftr-482	502	9	were	be	VERB
ftr-482	502	10	core	core	ADJ
ftr-482	502	11	legislative	legislative	ADJ
ftr-482	502	12	functions	function	NOUN
ftr-482	502	13	that	that	PRON
ftr-482	502	14	could	could	AUX
ftr-482	502	15	not	not	PART
ftr-482	502	16	be	be	AUX
ftr-482	502	17	delegated	delegate	VERB
ftr-482	502	18	under	under	ADP
ftr-482	502	19	any	any	DET
ftr-482	502	20	circumstances.94	circumstances.94	NOUN
ftr-482	502	21	the	the	DET
ftr-482	502	22	court	court	NOUN
ftr-482	502	23	stated	state	VERB
ftr-482	502	24	:	:	PUNCT
ftr-482	502	25	[	[	X
ftr-482	502	26	t]he	t]he	ADV
ftr-482	502	27	ultimate	ultimate	ADJ
ftr-482	502	28	judgment	judgment	NOUN
ftr-482	502	29	regarding	regard	VERB
ftr-482	502	30	the	the	DET
ftr-482	502	31	constitutionality	constitutionality	NOUN
ftr-482	502	32	of	of	ADP
ftr-482	502	33	a	a	DET
ftr-482	502	34	delegation	delegation	NOUN
ftr-482	502	35	must	must	AUX
ftr-482	502	36	be	be	AUX
ftr-482	502	37	made	make	VERB
ftr-482	502	38	not	not	PART
ftr-482	502	39	on	on	ADP
ftr-482	502	40	the	the	DET
ftr-482	502	41	basis	basis	NOUN
ftr-482	502	42	of	of	ADP
ftr-482	502	43	the	the	DET
ftr-482	502	44	scope	scope	NOUN
ftr-482	502	45	of	of	ADP
ftr-482	502	46	the	the	DET
ftr-482	502	47	power	power	NOUN
ftr-482	502	48	alone	alone	ADV
ftr-482	502	49	,	,	PUNCT
ftr-482	502	50	but	but	CCONJ
ftr-482	502	51	on	on	ADP
ftr-482	502	52	the	the	DET
ftr-482	502	53	basis	basis	NOUN
ftr-482	502	54	of	of	ADP
ftr-482	502	55	its	its	PRON
ftr-482	502	56	scope	scope	NOUN
ftr-482	502	57	plus	plus	CCONJ
ftr-482	502	58	the	the	DET
ftr-482	502	59	specificity	specificity	NOUN
ftr-482	502	60	of	of	ADP
ftr-482	502	61	the	the	DET
ftr-482	502	62	standards	standard	NOUN
ftr-482	502	63	governing	govern	VERB
ftr-482	502	64	its	its	PRON
ftr-482	502	65	exercise	exercise	NOUN
ftr-482	502	66	.	.	PUNCT
ftr-482	503	1	when	when	SCONJ
ftr-482	503	2	the	the	DET
ftr-482	503	3	scope	scope	NOUN
ftr-482	503	4	increases	increase	VERB
ftr-482	503	5	to	to	ADP
ftr-482	503	6	immense	immense	ADJ
ftr-482	503	7	proportions	proportion	NOUN
ftr-482	503	8	(	(	PUNCT
ftr-482	503	9	as	as	ADP
ftr-482	503	10	in	in	ADP
ftr-482	503	11	schechter	schechter	NOUN
ftr-482	503	12	)	)	PUNCT
ftr-482	503	13	the	the	DET
ftr-482	503	14	standards	standard	NOUN
ftr-482	503	15	must	must	AUX
ftr-482	503	16	be	be	AUX
ftr-482	503	17	correspondingly	correspondingly	ADV
ftr-482	503	18	more	more	ADJ
ftr-482	503	19	precise.95	precise.95	NOUN
ftr-482	503	20	the	the	DET
ftr-482	503	21	court	court	NOUN
ftr-482	503	22	went	go	VERB
ftr-482	503	23	on	on	ADP
ftr-482	503	24	to	to	PART
ftr-482	503	25	explain	explain	VERB
ftr-482	503	26	what	what	PRON
ftr-482	503	27	is	be	AUX
ftr-482	503	28	needed	need	VERB
ftr-482	503	29	for	for	ADP
ftr-482	503	30	a	a	DET
ftr-482	503	31	permissible	permissible	ADJ
ftr-482	503	32	delegation	delegation	NOUN
ftr-482	503	33	.	.	PUNCT
ftr-482	504	1	in	in	ADP
ftr-482	504	2	order	order	NOUN
ftr-482	504	3	to	to	PART
ftr-482	504	4	permissibly	permissibly	ADV
ftr-482	504	5	delegate	delegate	VERB
ftr-482	504	6	authority	authority	NOUN
ftr-482	504	7	,	,	PUNCT
ftr-482	504	8	congress	congress	PROPN
ftr-482	504	9	must	must	AUX
ftr-482	504	10	provide	provide	VERB
ftr-482	504	11	"	"	PUNCT
ftr-482	504	12	adequate	adequate	ADJ
ftr-482	504	13	standards	standard	NOUN
ftr-482	504	14	to	to	PART
ftr-482	504	15	restrict	restrict	VERB
ftr-482	504	16	administrative	administrative	ADJ
ftr-482	504	17	discretion	discretion	NOUN
ftr-482	504	18	.	.	PUNCT
ftr-482	505	1	96	96	NUM
ftr-482	506	1	citing	cite	VERB
ftr-482	506	2	an	an	DET
ftr-482	506	3	earlier	early	ADJ
ftr-482	506	4	supreme	supreme	PROPN
ftr-482	506	5	court	court	PROPN
ftr-482	506	6	case	case	NOUN
ftr-482	506	7	,	,	PUNCT
ftr-482	506	8	the	the	DET
ftr-482	506	9	court	court	NOUN
ftr-482	506	10	found	find	VERB
ftr-482	506	11	that	that	SCONJ
ftr-482	506	12	"	"	PUNCT
ftr-482	506	13	[	[	X
ftr-482	506	14	t]he	t]he	ADJ
ftr-482	506	15	essential	essential	ADJ
ftr-482	506	16	inquiry	inquiry	NOUN
ftr-482	506	17	is	be	AUX
ftr-482	506	18	whether	whether	SCONJ
ftr-482	506	19	the	the	DET
ftr-482	506	20	specified	specified	ADJ
ftr-482	506	21	guidance	guidance	NOUN
ftr-482	506	22	'	'	PUNCT
ftr-482	506	23	sufficiently	sufficiently	ADV
ftr-482	506	24	marks	mark	VERB
ftr-482	506	25	the	the	DET
ftr-482	506	26	field	field	NOUN
ftr-482	506	27	within	within	ADP
ftr-482	506	28	which	which	PRON
ftr-482	506	29	the	the	DET
ftr-482	506	30	administrator	administrator	NOUN
ftr-482	506	31	is	be	AUX
ftr-482	506	32	to	to	PART
ftr-482	506	33	act	act	VERB
ftr-482	506	34	so	so	SCONJ
ftr-482	506	35	that	that	SCONJ
ftr-482	506	36	it	it	PRON
ftr-482	506	37	may	may	AUX
ftr-482	506	38	be	be	AUX
ftr-482	506	39	known	know	VERB
ftr-482	506	40	whether	whether	SCONJ
ftr-482	506	41	he	he	PRON
ftr-482	506	42	has	have	AUX
ftr-482	506	43	kept	keep	VERB
ftr-482	506	44	within	within	ADP
ftr-482	506	45	it	it	PRON
ftr-482	506	46	in	in	ADP
ftr-482	506	47	compliance	compliance	NOUN
ftr-482	506	48	with	with	ADP
ftr-482	506	49	the	the	DET
ftr-482	506	50	legislative	legislative	ADJ
ftr-482	506	51	will	will	NOUN
ftr-482	506	52	.	.	PUNCT
ftr-482	506	53	'	'	PUNCT
ftr-482	507	1	,	,	PUNCT
ftr-482	507	2	97	97	NUM
ftr-482	507	3	this	this	DET
ftr-482	507	4	standard	standard	NOUN
ftr-482	507	5	is	be	AUX
ftr-482	507	6	also	also	ADV
ftr-482	507	7	reflected	reflect	VERB
ftr-482	507	8	in	in	ADP
ftr-482	507	9	mistretta	mistretta	NOUN
ftr-482	507	10	v.	v.	ADP
ftr-482	507	11	united	united	PROPN
ftr-482	507	12	states,98	states,98	PROPN
ftr-482	507	13	where	where	SCONJ
ftr-482	507	14	the	the	DET
ftr-482	507	15	supreme	supreme	PROPN
ftr-482	507	16	court	court	PROPN
ftr-482	507	17	considered	consider	VERB
ftr-482	507	18	congress	congress	PROPN
ftr-482	507	19	'	'	PART
ftr-482	507	20	delegation	delegation	NOUN
ftr-482	507	21	to	to	ADP
ftr-482	507	22	the	the	DET
ftr-482	507	23	united	united	PROPN
ftr-482	507	24	states	states	PROPN
ftr-482	507	25	sentencing	sentencing	NOUN
ftr-482	507	26	commission	commission	NOUN
ftr-482	507	27	,	,	PUNCT
ftr-482	507	28	by	by	ADP
ftr-482	507	29	the	the	DET
ftr-482	507	30	sentencing	sentencing	NOUN
ftr-482	507	31	reform	reform	NOUN
ftr-482	507	32	act	act	NOUN
ftr-482	507	33	of	of	ADP
ftr-482	507	34	1984	1984	NUM
ftr-482	507	35	,	,	PUNCT
ftr-482	507	36	of	of	ADP
ftr-482	507	37	the	the	DET
ftr-482	507	38	power	power	NOUN
ftr-482	507	39	to	to	PART
ftr-482	507	40	fix	fix	VERB
ftr-482	507	41	penalties	penalty	NOUN
ftr-482	507	42	for	for	ADP
ftr-482	507	43	violations	violation	NOUN
ftr-482	507	44	of	of	ADP
ftr-482	507	45	federal	federal	ADJ
ftr-482	507	46	criminal	criminal	ADJ
ftr-482	507	47	statutes	statute	NOUN
ftr-482	507	48	.	.	PUNCT
ftr-482	508	1	in	in	ADP
ftr-482	508	2	the	the	DET
ftr-482	508	3	act	act	NOUN
ftr-482	508	4	,	,	PUNCT
ftr-482	508	5	congress	congress	PROPN
ftr-482	508	6	provided	provide	VERB
ftr-482	508	7	goals	goal	NOUN
ftr-482	508	8	and	and	CCONJ
ftr-482	508	9	purposes	purpose	NOUN
ftr-482	508	10	to	to	PART
ftr-482	508	11	be	be	AUX
ftr-482	508	12	met	meet	VERB
ftr-482	508	13	by	by	ADP
ftr-482	508	14	the	the	DET
ftr-482	508	15	commission	commission	NOUN
ftr-482	508	16	in	in	ADP
ftr-482	508	17	promulgating	promulgate	VERB
ftr-482	508	18	sentencing	sentencing	NOUN
ftr-482	508	19	guidelines	guideline	NOUN
ftr-482	508	20	.	.	PUNCT
ftr-482	509	1	the	the	DET
ftr-482	509	2	court	court	NOUN
ftr-482	509	3	found	find	VERB
ftr-482	509	4	that	that	SCONJ
ftr-482	509	5	the	the	DET
ftr-482	509	6	delegation	delegation	NOUN
ftr-482	509	7	was	be	AUX
ftr-482	509	8	constitutional	constitutional	ADJ
ftr-482	509	9	.	.	PUNCT
ftr-482	510	1	it	it	PRON
ftr-482	510	2	stated	state	VERB
ftr-482	510	3	that	that	SCONJ
ftr-482	510	4	"	"	PUNCT
ftr-482	510	5	[	[	X
ftr-482	510	6	s]o	s]o	ADV
ftr-482	510	7	long	long	ADV
ftr-482	510	8	as	as	SCONJ
ftr-482	510	9	congress	congress	PROPN
ftr-482	510	10	'	'	PUNCT
ftr-482	510	11	shall	shall	AUX
ftr-482	510	12	lay	lay	VERB
ftr-482	510	13	down	down	ADP
ftr-482	510	14	by	by	ADP
ftr-482	510	15	legislative	legislative	ADJ
ftr-482	510	16	act	act	NOUN
ftr-482	510	17	an	an	DET
ftr-482	510	18	intelligible	intelligible	ADJ
ftr-482	510	19	principle	principle	NOUN
ftr-482	510	20	to	to	ADP
ftr-482	510	21	which	which	PRON
ftr-482	510	22	the	the	DET
ftr-482	510	23	person	person	NOUN
ftr-482	510	24	or	or	CCONJ
ftr-482	510	25	body	body	NOUN
ftr-482	510	26	authorized	authorize	VERB
ftr-482	510	27	to	to	ADP
ftr-482	510	28	[	[	PUNCT
ftr-482	510	29	exercise	exercise	VERB
ftr-482	510	30	the	the	DET
ftr-482	510	31	delegated	delegate	VERB
ftr-482	510	32	authority	authority	NOUN
ftr-482	510	33	]	]	PUNCT
ftr-482	510	34	is	be	AUX
ftr-482	510	35	directed	direct	VERB
ftr-482	510	36	to	to	PART
ftr-482	510	37	conform	conform	VERB
ftr-482	510	38	,	,	PUNCT
ftr-482	510	39	such	such	ADJ
ftr-482	510	40	legislative	legislative	ADJ
ftr-482	510	41	action	action	NOUN
ftr-482	510	42	is	be	AUX
ftr-482	510	43	not	not	PART
ftr-482	510	44	a	a	DET
ftr-482	510	45	forbidden	forbid	VERB
ftr-482	510	46	delegation	delegation	NOUN
ftr-482	510	47	of	of	ADP
ftr-482	510	48	legislative	legislative	ADJ
ftr-482	510	49	power	power	NOUN
ftr-482	510	50	.	.	PUNCT
ftr-482	511	1	"	"	PUNCT
ftr-482	511	2	99	99	NUM
ftr-482	511	3	although	although	SCONJ
ftr-482	511	4	the	the	DET
ftr-482	511	5	delegated	delegate	VERB
ftr-482	511	6	discretion	discretion	NOUN
ftr-482	511	7	was	be	AUX
ftr-482	511	8	broad	broad	ADJ
ftr-482	511	9	,	,	PUNCT
ftr-482	511	10	the	the	DET
ftr-482	511	11	court	court	NOUN
ftr-482	511	12	found	find	VERB
ftr-482	511	13	that	that	SCONJ
ftr-482	511	14	congress	congress	PROPN
ftr-482	511	15	had	have	AUX
ftr-482	511	16	provided	provide	VERB
ftr-482	511	17	adequate	adequate	ADJ
ftr-482	511	18	standards	standard	NOUN
ftr-482	511	19	to	to	PART
ftr-482	511	20	guide	guide	VERB
ftr-482	511	21	the	the	DET
ftr-482	511	22	commission	commission	NOUN
ftr-482	511	23	in	in	ADP
ftr-482	511	24	the	the	DET
ftr-482	511	25	implementation	implementation	NOUN
ftr-482	511	26	of	of	ADP
ftr-482	511	27	its	its	PRON
ftr-482	511	28	discretion.1	discretion.1	PROPN
ftr-482	511	29	°	°	SCONJ
ftr-482	511	30	a	a	DET
ftr-482	511	31	delegation	delegation	NOUN
ftr-482	511	32	is	be	AUX
ftr-482	511	33	not	not	PART
ftr-482	511	34	invalid	invalid	ADJ
ftr-482	511	35	,	,	PUNCT
ftr-482	511	36	according	accord	VERB
ftr-482	511	37	to	to	ADP
ftr-482	511	38	the	the	DET
ftr-482	511	39	court	court	NOUN
ftr-482	511	40	,	,	PUNCT
ftr-482	511	41	simply	simply	ADV
ftr-482	511	42	because	because	SCONJ
ftr-482	511	43	the	the	DET
ftr-482	511	44	agency	agency	NOUN
ftr-482	511	45	is	be	AUX
ftr-482	511	46	required	require	VERB
ftr-482	511	47	to	to	PART
ftr-482	511	48	use	use	VERB
ftr-482	511	49	its	its	PRON
ftr-482	511	50	own	own	ADJ
ftr-482	511	51	judgment	judgment	NOUN
ftr-482	511	52	in	in	ADP
ftr-482	511	53	exercising	exercise	VERB
ftr-482	511	54	the	the	DET
ftr-482	511	55	delegated	delegate	VERB
ftr-482	511	56	authority	authority	NOUN
ftr-482	511	57	.	.	PUNCT
ftr-482	512	1	so	so	ADV
ftr-482	512	2	long	long	ADV
ftr-482	512	3	as	as	SCONJ
ftr-482	512	4	a	a	DET
ftr-482	512	5	delegation	delegation	NOUN
ftr-482	512	6	of	of	ADP
ftr-482	512	7	power	power	NOUN
ftr-482	512	8	is	be	AUX
ftr-482	512	9	accompanied	accompany	VERB
ftr-482	512	10	by	by	ADP
ftr-482	512	11	adequate	adequate	ADJ
ftr-482	512	12	94	94	NUM
ftr-482	512	13	.	.	PUNCT
ftr-482	513	1	the	the	DET
ftr-482	513	2	court	court	NOUN
ftr-482	513	3	noted	note	VERB
ftr-482	513	4	that	that	SCONJ
ftr-482	513	5	the	the	DET
ftr-482	513	6	supreme	supreme	PROPN
ftr-482	513	7	court	court	PROPN
ftr-482	513	8	has	have	AUX
ftr-482	513	9	never	never	ADV
ftr-482	513	10	held	hold	VERB
ftr-482	513	11	a	a	DET
ftr-482	513	12	legislative	legislative	ADJ
ftr-482	513	13	power	power	NOUN
ftr-482	513	14	to	to	PART
ftr-482	513	15	be	be	AUX
ftr-482	513	16	nondelegable	nondelegable	ADJ
ftr-482	513	17	due	due	ADP
ftr-482	513	18	to	to	ADP
ftr-482	513	19	being	be	AUX
ftr-482	513	20	a	a	DET
ftr-482	513	21	core	core	NOUN
ftr-482	513	22	function	function	NOUN
ftr-482	513	23	.	.	PUNCT
ftr-482	514	1	synar	synar	ADJ
ftr-482	514	2	,	,	PUNCT
ftr-482	514	3	626	626	NUM
ftr-482	514	4	f.	f.	PROPN
ftr-482	514	5	supp	supp	PROPN
ftr-482	514	6	.	.	PUNCT
ftr-482	515	1	at	at	ADP
ftr-482	515	2	1385	1385	NUM
ftr-482	515	3	.	.	PUNCT
ftr-482	516	1	95	95	NUM
ftr-482	516	2	.	.	PUNCT
ftr-482	517	1	i	i	PRON
ftr-482	517	2	d.	d.	PROPN
ftr-482	517	3	at	at	ADP
ftr-482	517	4	1386	1386	NUM
ftr-482	517	5	.	.	PUNCT
ftr-482	518	1	96	96	NUM
ftr-482	518	2	.	.	PUNCT
ftr-482	519	1	i	i	PRON
ftr-482	519	2	d.	d.	PROPN
ftr-482	519	3	at	at	ADP
ftr-482	519	4	1387	1387	NUM
ftr-482	519	5	.	.	PUNCT
ftr-482	520	1	97	97	NUM
ftr-482	520	2	.	.	PUNCT
ftr-482	521	1	i	i	PRON
ftr-482	521	2	d.	d.	PROPN
ftr-482	521	3	at	at	ADP
ftr-482	521	4	1387	1387	NUM
ftr-482	521	5	(	(	PUNCT
ftr-482	521	6	quoting	quote	VERB
ftr-482	521	7	yakus	yakus	PROPN
ftr-482	521	8	v.	v.	ADP
ftr-482	521	9	united	united	PROPN
ftr-482	521	10	states	states	PROPN
ftr-482	521	11	,	,	PUNCT
ftr-482	521	12	321	321	NUM
ftr-482	521	13	u.s	u.s	PROPN
ftr-482	521	14	.	.	PROPN
ftr-482	521	15	414	414	NUM
ftr-482	521	16	,	,	PUNCT
ftr-482	521	17	425	425	NUM
ftr-482	521	18	(	(	PUNCT
ftr-482	521	19	1944	1944	NUM
ftr-482	521	20	)	)	PUNCT
ftr-482	521	21	)	)	PUNCT
ftr-482	521	22	.	.	PUNCT
ftr-482	522	1	98	98	NUM
ftr-482	522	2	.	.	X
ftr-482	522	3	488	488	NUM
ftr-482	523	1	u.s	u.s	PROPN
ftr-482	523	2	.	.	PROPN
ftr-482	523	3	361	361	NUM
ftr-482	523	4	(	(	PUNCT
ftr-482	523	5	1989	1989	NUM
ftr-482	523	6	)	)	PUNCT
ftr-482	523	7	.	.	PUNCT
ftr-482	524	1	the	the	DET
ftr-482	524	2	court	court	NOUN
ftr-482	524	3	in	in	ADP
ftr-482	524	4	mistretta	mistretta	NOUN
ftr-482	524	5	cited	cite	VERB
ftr-482	524	6	synar	synar	NOUN
ftr-482	524	7	with	with	ADP
ftr-482	524	8	approval	approval	NOUN
ftr-482	524	9	.	.	PUNCT
ftr-482	525	1	i	i	PRON
ftr-482	525	2	d.	d.	PROPN
ftr-482	525	3	at	at	ADP
ftr-482	525	4	373	373	NUM
ftr-482	525	5	.	.	PUNCT
ftr-482	526	1	99	99	NUM
ftr-482	526	2	.	.	PUNCT
ftr-482	527	1	i	i	PRON
ftr-482	527	2	d.	d.	PROPN
ftr-482	527	3	at	at	ADP
ftr-482	527	4	372	372	NUM
ftr-482	527	5	(	(	PUNCT
ftr-482	527	6	quoting	quote	VERB
ftr-482	527	7	j.w	j.w	PROPN
ftr-482	527	8	.	.	PROPN
ftr-482	527	9	hampton	hampton	PROPN
ftr-482	527	10	,	,	PUNCT
ftr-482	527	11	jr	jr	PROPN
ftr-482	527	12	.	.	PROPN
ftr-482	527	13	,	,	PUNCT
ftr-482	527	14	&	&	CCONJ
ftr-482	527	15	co.	co.	PROPN
ftr-482	527	16	v.	v.	PROPN
ftr-482	527	17	united	united	PROPN
ftr-482	527	18	states	states	PROPN
ftr-482	527	19	,	,	PUNCT
ftr-482	527	20	276	276	NUM
ftr-482	527	21	u.s	u.s	PROPN
ftr-482	527	22	.	.	PROPN
ftr-482	527	23	394	394	NUM
ftr-482	527	24	,	,	PUNCT
ftr-482	527	25	409	409	NUM
ftr-482	527	26	(	(	PUNCT
ftr-482	527	27	1928	1928	NUM
ftr-482	527	28	)	)	PUNCT
ftr-482	527	29	)	)	PUNCT
ftr-482	527	30	.	.	PUNCT
ftr-482	528	1	100	100	NUM
ftr-482	528	2	.	.	PUNCT
ftr-482	529	1	mistretta	mistretta	PROPN
ftr-482	529	2	,	,	PUNCT
ftr-482	529	3	488	488	NUM
ftr-482	529	4	u.s	u.s	PROPN
ftr-482	529	5	.	.	PROPN
ftr-482	529	6	at	at	ADP
ftr-482	529	7	377	377	NUM
ftr-482	529	8	.	.	PUNCT
ftr-482	530	1	[	[	X
ftr-482	530	2	vol	vol	NOUN
ftr-482	530	3	2:9	2:9	NUM
ftr-482	530	4	treaty	treaty	NOUN
ftr-482	530	5	override	override	NOUN
ftr-482	530	6	by	by	ADP
ftr-482	530	7	administrative	administrative	ADJ
ftr-482	530	8	regulation	regulation	NOUN
ftr-482	530	9	standards	standard	NOUN
ftr-482	530	10	to	to	PART
ftr-482	530	11	guide	guide	VERB
ftr-482	530	12	the	the	DET
ftr-482	530	13	person	person	NOUN
ftr-482	530	14	or	or	CCONJ
ftr-482	530	15	agency	agency	NOUN
ftr-482	530	16	to	to	PART
ftr-482	530	17	which	which	DET
ftr-482	530	18	power	power	NOUN
ftr-482	530	19	is	be	AUX
ftr-482	530	20	delegated	delegate	VERB
ftr-482	530	21	,	,	PUNCT
ftr-482	530	22	it	it	PRON
ftr-482	530	23	is	be	AUX
ftr-482	530	24	not	not	PART
ftr-482	530	25	unconstitutional	unconstitutional	ADJ
ftr-482	530	26	.	.	PUNCT
ftr-482	531	1	under	under	ADP
ftr-482	531	2	the	the	DET
ftr-482	531	3	foregoing	forego	VERB
ftr-482	531	4	authorities	authority	NOUN
ftr-482	531	5	,	,	PUNCT
ftr-482	531	6	it	it	PRON
ftr-482	531	7	seems	seem	VERB
ftr-482	531	8	likely	likely	ADJ
ftr-482	531	9	that	that	SCONJ
ftr-482	531	10	the	the	DET
ftr-482	531	11	power	power	NOUN
ftr-482	531	12	to	to	PART
ftr-482	531	13	override	override	VERB
ftr-482	531	14	treaties	treaty	NOUN
ftr-482	531	15	can	can	AUX
ftr-482	531	16	be	be	AUX
ftr-482	531	17	delegated	delegate	VERB
ftr-482	531	18	.	.	PUNCT
ftr-482	532	1	however	however	ADV
ftr-482	532	2	,	,	PUNCT
ftr-482	532	3	to	to	PART
ftr-482	532	4	make	make	VERB
ftr-482	532	5	a	a	DET
ftr-482	532	6	valid	valid	ADJ
ftr-482	532	7	delegation	delegation	NOUN
ftr-482	532	8	of	of	ADP
ftr-482	532	9	this	this	DET
ftr-482	532	10	power	power	NOUN
ftr-482	532	11	,	,	PUNCT
ftr-482	532	12	congress	congress	PROPN
ftr-482	532	13	must	must	AUX
ftr-482	532	14	issue	issue	VERB
ftr-482	532	15	a	a	DET
ftr-482	532	16	clear	clear	ADJ
ftr-482	532	17	statement	statement	NOUN
ftr-482	532	18	and	and	CCONJ
ftr-482	532	19	provide	provide	VERB
ftr-482	532	20	adequate	adequate	ADJ
ftr-482	532	21	standards	standard	NOUN
ftr-482	532	22	.	.	PUNCT
ftr-482	533	1	no	no	DET
ftr-482	533	2	clear	clear	ADJ
ftr-482	533	3	statement	statement	NOUN
ftr-482	533	4	and	and	CCONJ
ftr-482	533	5	no	no	DET
ftr-482	533	6	standards	standard	NOUN
ftr-482	533	7	of	of	ADP
ftr-482	533	8	any	any	DET
ftr-482	533	9	sort	sort	NOUN
ftr-482	533	10	can	can	AUX
ftr-482	533	11	be	be	AUX
ftr-482	533	12	found	find	VERB
ftr-482	533	13	in	in	ADP
ftr-482	533	14	section	section	NOUN
ftr-482	533	15	7701	7701	NUM
ftr-482	533	16	(	(	PUNCT
ftr-482	533	17	)	)	PUNCT
ftr-482	533	18	or	or	CCONJ
ftr-482	533	19	its	its	PRON
ftr-482	533	20	legislative	legislative	ADJ
ftr-482	533	21	history	history	NOUN
ftr-482	533	22	.	.	PUNCT
ftr-482	534	1	'0	'0	X
ftr-482	534	2	'	'	PART
ftr-482	534	3	2	2	NUM
ftr-482	534	4	.	.	PUNCT
ftr-482	534	5	implicit	implicit	ADJ
ftr-482	534	6	delegation.-the	delegation.-the	DET
ftr-482	534	7	lack	lack	NOUN
ftr-482	534	8	of	of	ADP
ftr-482	534	9	an	an	DET
ftr-482	534	10	explicit	explicit	ADJ
ftr-482	534	11	delegation	delegation	NOUN
ftr-482	534	12	raises	raise	VERB
ftr-482	534	13	the	the	DET
ftr-482	534	14	question	question	NOUN
ftr-482	534	15	of	of	ADP
ftr-482	534	16	whether	whether	SCONJ
ftr-482	534	17	congress	congress	PROPN
ftr-482	534	18	might	might	AUX
ftr-482	534	19	constitutionally	constitutionally	ADV
ftr-482	534	20	be	be	AUX
ftr-482	534	21	able	able	ADJ
ftr-482	534	22	to	to	PART
ftr-482	534	23	delegate	delegate	VERB
ftr-482	534	24	override	override	NOUN
ftr-482	534	25	authority	authority	NOUN
ftr-482	534	26	implicitly	implicitly	ADV
ftr-482	534	27	.	.	PUNCT
ftr-482	535	1	override	override	PROPN
ftr-482	535	2	authority	authority	NOUN
ftr-482	535	3	might	might	AUX
ftr-482	535	4	be	be	AUX
ftr-482	535	5	implied	imply	VERB
ftr-482	535	6	from	from	ADP
ftr-482	535	7	legislative	legislative	ADJ
ftr-482	535	8	history	history	NOUN
ftr-482	535	9	citing	cite	VERB
ftr-482	535	10	cases	case	NOUN
ftr-482	535	11	and	and	CCONJ
ftr-482	535	12	rulings	ruling	NOUN
ftr-482	535	13	involving	involve	VERB
ftr-482	535	14	treaty	treaty	NOUN
ftr-482	535	15	overrides	override	VERB
ftr-482	535	16	or	or	CCONJ
ftr-482	535	17	perhaps	perhaps	ADV
ftr-482	535	18	from	from	ADP
ftr-482	535	19	a	a	DET
ftr-482	535	20	statute	statute	NOUN
ftr-482	535	21	that	that	PRON
ftr-482	535	22	could	could	AUX
ftr-482	535	23	only	only	ADV
ftr-482	535	24	be	be	AUX
ftr-482	535	25	applied	apply	VERB
ftr-482	535	26	in	in	ADP
ftr-482	535	27	an	an	DET
ftr-482	535	28	override	override	NOUN
ftr-482	535	29	context	context	NOUN
ftr-482	535	30	.	.	PUNCT
ftr-482	535	31	"	"	PUNCT
ftr-482	536	1	in	in	ADP
ftr-482	536	2	weinberger	weinberger	PROPN
ftr-482	536	3	v.	v.	ADP
ftr-482	536	4	rossi,"0	rossi,"0	ADJ
ftr-482	536	5	3	3	NUM
ftr-482	536	6	the	the	DET
ftr-482	536	7	supreme	supreme	PROPN
ftr-482	536	8	court	court	PROPN
ftr-482	536	9	confronted	confront	VERB
ftr-482	536	10	a	a	DET
ftr-482	536	11	situation	situation	NOUN
ftr-482	536	12	where	where	SCONJ
ftr-482	536	13	ambiguous	ambiguous	ADJ
ftr-482	536	14	statutory	statutory	ADJ
ftr-482	536	15	language	language	NOUN
ftr-482	536	16	arguably	arguably	ADV
ftr-482	536	17	overrode	overrode	NOUN
ftr-482	536	18	thirteen	thirteen	NUM
ftr-482	536	19	international	international	ADJ
ftr-482	536	20	agreements	agreement	NOUN
ftr-482	536	21	.	.	PUNCT
ftr-482	537	1	the	the	DET
ftr-482	537	2	statute	statute	NOUN
ftr-482	537	3	before	before	SCONJ
ftr-482	537	4	the	the	DET
ftr-482	537	5	court	court	NOUN
ftr-482	537	6	prohibited	prohibit	VERB
ftr-482	537	7	discrimination	discrimination	NOUN
ftr-482	537	8	against	against	ADP
ftr-482	537	9	u.s	u.s	PROPN
ftr-482	537	10	.	.	PROPN
ftr-482	537	11	citizens	citizen	NOUN
ftr-482	537	12	on	on	ADP
ftr-482	537	13	overseas	overseas	ADJ
ftr-482	537	14	military	military	ADJ
ftr-482	537	15	bases	basis	NOUN
ftr-482	537	16	in	in	ADP
ftr-482	537	17	employment	employment	NOUN
ftr-482	537	18	decisions	decision	NOUN
ftr-482	537	19	.	.	PUNCT
ftr-482	537	20	'	'	PUNCT
ftr-482	538	1	"	"	PUNCT
ftr-482	538	2	'	'	PUNCT
ftr-482	538	3	an	an	DET
ftr-482	538	4	exception	exception	NOUN
ftr-482	538	5	provided	provide	VERB
ftr-482	538	6	that	that	SCONJ
ftr-482	538	7	the	the	DET
ftr-482	538	8	statute	statute	NOUN
ftr-482	538	9	would	would	AUX
ftr-482	538	10	not	not	PART
ftr-482	538	11	apply	apply	VERB
ftr-482	538	12	if	if	SCONJ
ftr-482	538	13	this	this	DET
ftr-482	538	14	type	type	NOUN
ftr-482	538	15	of	of	ADP
ftr-482	538	16	discrimination	discrimination	NOUN
ftr-482	538	17	was	be	AUX
ftr-482	538	18	permitted	permit	VERB
ftr-482	538	19	by	by	ADP
ftr-482	538	20	a	a	DET
ftr-482	538	21	"	"	PUNCT
ftr-482	538	22	treaty	treaty	NOUN
ftr-482	538	23	.	.	PUNCT
ftr-482	538	24	"	"	PUNCT
ftr-482	539	1	the	the	DET
ftr-482	539	2	issue	issue	NOUN
ftr-482	539	3	before	before	SCONJ
ftr-482	539	4	the	the	DET
ftr-482	539	5	court	court	NOUN
ftr-482	539	6	was	be	AUX
ftr-482	539	7	whether	whether	SCONJ
ftr-482	539	8	the	the	DET
ftr-482	539	9	term	term	NOUN
ftr-482	539	10	"	"	PUNCT
ftr-482	539	11	treaty	treaty	NOUN
ftr-482	539	12	"	"	PUNCT
ftr-482	539	13	was	be	AUX
ftr-482	539	14	limited	limit	VERB
ftr-482	539	15	to	to	ADP
ftr-482	539	16	its	its	PRON
ftr-482	539	17	meaning	meaning	NOUN
ftr-482	539	18	under	under	ADP
ftr-482	539	19	article	article	PROPN
ftr-482	539	20	ii	ii	PROPN
ftr-482	539	21	,	,	PUNCT
ftr-482	539	22	section	section	NOUN
ftr-482	539	23	2	2	NUM
ftr-482	539	24	,	,	PUNCT
ftr-482	539	25	clause	clause	NOUN
ftr-482	539	26	2	2	NUM
ftr-482	539	27	of	of	ADP
ftr-482	539	28	the	the	DET
ftr-482	539	29	u.s	u.s	PROPN
ftr-482	539	30	.	.	PROPN
ftr-482	539	31	constitution	constitution	NOUN
ftr-482	539	32	or	or	CCONJ
ftr-482	539	33	had	have	VERB
ftr-482	539	34	some	some	DET
ftr-482	539	35	broader	broad	ADJ
ftr-482	539	36	meaning	meaning	NOUN
ftr-482	539	37	.	.	PUNCT
ftr-482	540	1	if	if	SCONJ
ftr-482	540	2	the	the	DET
ftr-482	540	3	term	term	NOUN
ftr-482	540	4	was	be	AUX
ftr-482	540	5	construed	construe	VERB
ftr-482	540	6	narrowly	narrowly	ADV
ftr-482	540	7	,	,	PUNCT
ftr-482	540	8	the	the	DET
ftr-482	540	9	thirteen	thirteen	NUM
ftr-482	540	10	international	international	ADJ
ftr-482	540	11	agreements	agreement	NOUN
ftr-482	540	12	,	,	PUNCT
ftr-482	540	13	not	not	PART
ftr-482	540	14	rising	rise	VERB
ftr-482	540	15	to	to	ADP
ftr-482	540	16	the	the	DET
ftr-482	540	17	constitutional	constitutional	ADJ
ftr-482	540	18	meaning	meaning	NOUN
ftr-482	540	19	of	of	ADP
ftr-482	540	20	treaty	treaty	NOUN
ftr-482	540	21	,	,	PUNCT
ftr-482	540	22	would	would	AUX
ftr-482	540	23	be	be	AUX
ftr-482	540	24	overridden	overridden	ADJ
ftr-482	540	25	.	.	PUNCT
ftr-482	541	1	however	however	ADV
ftr-482	541	2	,	,	PUNCT
ftr-482	541	3	the	the	DET
ftr-482	541	4	court	court	NOUN
ftr-482	541	5	construed	construe	VERB
ftr-482	541	6	the	the	DET
ftr-482	541	7	term	term	NOUN
ftr-482	541	8	more	more	ADV
ftr-482	541	9	broadly	broadly	ADV
ftr-482	541	10	to	to	PART
ftr-482	541	11	encompass	encompass	VERB
ftr-482	541	12	all	all	DET
ftr-482	541	13	international	international	ADJ
ftr-482	541	14	agreements	agreement	NOUN
ftr-482	541	15	,	,	PUNCT
ftr-482	541	16	thereby	thereby	ADV
ftr-482	541	17	permitting	permit	VERB
ftr-482	541	18	the	the	DET
ftr-482	541	19	thirteen	thirteen	NUM
ftr-482	541	20	international	international	ADJ
ftr-482	541	21	agreements	agreement	NOUN
ftr-482	541	22	to	to	PART
ftr-482	541	23	control	control	VERB
ftr-482	541	24	.	.	PUNCT
ftr-482	542	1	the	the	DET
ftr-482	542	2	court	court	NOUN
ftr-482	542	3	quoted	quote	VERB
ftr-482	542	4	schooner	schooner	NOUN
ftr-482	542	5	charming	charming	PROPN
ftr-482	542	6	betsy'05	betsy'05	PROPN
ftr-482	542	7	for	for	ADP
ftr-482	542	8	the	the	DET
ftr-482	542	9	proposition	proposition	NOUN
ftr-482	542	10	that	that	SCONJ
ftr-482	542	11	"	"	PUNCT
ftr-482	542	12	an	an	DET
ftr-482	542	13	act	act	NOUN
ftr-482	542	14	of	of	ADP
ftr-482	542	15	congress	congress	PROPN
ftr-482	542	16	ought	ought	AUX
ftr-482	542	17	never	never	ADV
ftr-482	542	18	to	to	PART
ftr-482	542	19	be	be	AUX
ftr-482	542	20	construed	construe	VERB
ftr-482	542	21	to	to	PART
ftr-482	542	22	violate	violate	VERB
ftr-482	542	23	the	the	DET
ftr-482	542	24	law	law	NOUN
ftr-482	542	25	of	of	ADP
ftr-482	542	26	nations	nation	NOUN
ftr-482	542	27	,	,	PUNCT
ftr-482	542	28	if	if	SCONJ
ftr-482	542	29	any	any	DET
ftr-482	542	30	other	other	ADJ
ftr-482	542	31	possible	possible	ADJ
ftr-482	542	32	construction	construction	NOUN
ftr-482	542	33	remains	remain	VERB
ftr-482	542	34	.	.	PUNCT
ftr-482	542	35	.	.	PUNCT
ftr-482	542	36	.	.	PUNCT
ftr-482	542	37	.	.	PUNCT
ftr-482	542	38	"	"	PUNCT
ftr-482	543	1	the	the	DET
ftr-482	543	2	court	court	NOUN
ftr-482	543	3	stated	state	VERB
ftr-482	543	4	that	that	SCONJ
ftr-482	543	5	"	"	PUNCT
ftr-482	543	6	some	some	DET
ftr-482	543	7	affirmative	affirmative	ADJ
ftr-482	543	8	expression	expression	NOUN
ftr-482	543	9	of	of	ADP
ftr-482	543	10	congressional	congressional	ADJ
ftr-482	543	11	intent	intent	NOUN
ftr-482	543	12	to	to	PART
ftr-482	543	13	abrogate	abrogate	VERB
ftr-482	543	14	the	the	DET
ftr-482	543	15	united	united	PROPN
ftr-482	543	16	states	states	PROPN
ftr-482	543	17	'	'	PART
ftr-482	543	18	international	international	ADJ
ftr-482	543	19	obligations	obligation	NOUN
ftr-482	543	20	is	be	AUX
ftr-482	543	21	required	require	VERB
ftr-482	543	22	"	"	PUNCT
ftr-482	543	23	before	before	SCONJ
ftr-482	543	24	the	the	DET
ftr-482	543	25	court	court	NOUN
ftr-482	543	26	could	could	AUX
ftr-482	543	27	adopt	adopt	VERB
ftr-482	543	28	an	an	DET
ftr-482	543	29	interpretation	interpretation	NOUN
ftr-482	543	30	that	that	PRON
ftr-482	543	31	would	would	AUX
ftr-482	543	32	have	have	VERB
ftr-482	543	33	101	101	NUM
ftr-482	543	34	.	.	PUNCT
ftr-482	544	1	see	see	VERB
ftr-482	544	2	supra	supra	PROPN
ftr-482	544	3	text	text	NOUN
ftr-482	544	4	accompanying	accompanying	ADJ
ftr-482	544	5	notes	note	NOUN
ftr-482	544	6	57	57	NUM
ftr-482	544	7	-	-	SYM
ftr-482	544	8	60	60	NUM
ftr-482	544	9	.	.	PUNCT
ftr-482	545	1	102	102	NUM
ftr-482	545	2	.	.	PUNCT
ftr-482	546	1	see	see	VERB
ftr-482	546	2	the	the	DET
ftr-482	546	3	cherokee	cherokee	PROPN
ftr-482	546	4	tobacco	tobacco	PROPN
ftr-482	546	5	,	,	PUNCT
ftr-482	546	6	78	78	NUM
ftr-482	546	7	u.s	u.s	PROPN
ftr-482	546	8	.	.	PROPN
ftr-482	546	9	616	616	NUM
ftr-482	546	10	(	(	PUNCT
ftr-482	546	11	1870	1870	NUM
ftr-482	546	12	)	)	PUNCT
ftr-482	546	13	.	.	PUNCT
ftr-482	547	1	103	103	NUM
ftr-482	547	2	.	.	X
ftr-482	548	1	456	456	NUM
ftr-482	549	1	u.s	u.s	PROPN
ftr-482	549	2	.	.	PROPN
ftr-482	549	3	25	25	NUM
ftr-482	549	4	(	(	PUNCT
ftr-482	549	5	1982	1982	NUM
ftr-482	549	6	)	)	PUNCT
ftr-482	549	7	.	.	PUNCT
ftr-482	550	1	104	104	X
ftr-482	550	2	.	.	PUNCT
ftr-482	551	1	military	military	ADJ
ftr-482	551	2	selective	selective	ADJ
ftr-482	551	3	service	service	NOUN
ftr-482	551	4	act	act	NOUN
ftr-482	551	5	of	of	ADP
ftr-482	551	6	1967	1967	NUM
ftr-482	551	7	,	,	PUNCT
ftr-482	551	8	sec	sec	PROPN
ftr-482	551	9	.	.	PROPN
ftr-482	551	10	106	106	NUM
ftr-482	551	11	,	,	PUNCT
ftr-482	551	12	85	85	NUM
ftr-482	551	13	stat	stat	NOUN
ftr-482	551	14	.	.	PUNCT
ftr-482	552	1	348	348	NUM
ftr-482	552	2	,	,	PUNCT
ftr-482	552	3	355	355	NUM
ftr-482	552	4	(	(	PUNCT
ftr-482	552	5	1971	1971	NUM
ftr-482	552	6	)	)	PUNCT
ftr-482	552	7	.	.	PUNCT
ftr-482	553	1	105	105	NUM
ftr-482	553	2	.	.	PUNCT
ftr-482	553	3	murray	murray	PROPN
ftr-482	553	4	v.	v.	ADP
ftr-482	553	5	schooner	schooner	PROPN
ftr-482	553	6	charming	charming	PROPN
ftr-482	553	7	betsy	betsy	PROPN
ftr-482	553	8	,	,	PUNCT
ftr-482	553	9	6	6	NUM
ftr-482	553	10	u.s	u.s	PROPN
ftr-482	553	11	.	.	PROPN
ftr-482	553	12	64	64	NUM
ftr-482	553	13	,	,	PUNCT
ftr-482	553	14	118	118	NUM
ftr-482	553	15	(	(	PUNCT
ftr-482	553	16	1804	1804	NUM
ftr-482	553	17	)	)	PUNCT
ftr-482	553	18	.	.	PUNCT
ftr-482	554	1	106	106	NUM
ftr-482	554	2	.	.	PUNCT
ftr-482	555	1	the	the	DET
ftr-482	555	2	court	court	NOUN
ftr-482	555	3	cited	cite	VERB
ftr-482	555	4	mcculloch	mcculloch	PROPN
ftr-482	555	5	v.	v.	CCONJ
ftr-482	555	6	sociedad	sociedad	PROPN
ftr-482	555	7	nacional	nacional	PROPN
ftr-482	555	8	de	de	X
ftr-482	555	9	marineros	marineros	PROPN
ftr-482	555	10	de	de	PROPN
ftr-482	555	11	honduras	honduras	PROPN
ftr-482	555	12	,	,	PUNCT
ftr-482	555	13	372	372	NUM
ftr-482	555	14	u.s	u.s	PROPN
ftr-482	555	15	.	.	PROPN
ftr-482	555	16	10	10	NUM
ftr-482	555	17	,	,	PUNCT
ftr-482	555	18	20	20	NUM
ftr-482	555	19	-	-	SYM
ftr-482	555	20	21	21	NUM
ftr-482	555	21	(	(	PUNCT
ftr-482	555	22	1963	1963	NUM
ftr-482	555	23	)	)	PUNCT
ftr-482	555	24	,	,	PUNCT
ftr-482	555	25	as	as	ADP
ftr-482	555	26	a	a	DET
ftr-482	555	27	case	case	NOUN
ftr-482	555	28	applying	apply	VERB
ftr-482	555	29	this	this	DET
ftr-482	555	30	principle	principle	NOUN
ftr-482	555	31	.	.	PUNCT
ftr-482	556	1	in	in	ADP
ftr-482	556	2	that	that	DET
ftr-482	556	3	case	case	NOUN
ftr-482	556	4	,	,	PUNCT
ftr-482	556	5	the	the	DET
ftr-482	556	6	court	court	NOUN
ftr-482	556	7	found	find	VERB
ftr-482	556	8	that	that	SCONJ
ftr-482	556	9	without	without	ADP
ftr-482	556	10	a	a	DET
ftr-482	556	11	clearly	clearly	ADV
ftr-482	556	12	expressed	express	VERB
ftr-482	556	13	intention	intention	NOUN
ftr-482	556	14	to	to	PART
ftr-482	556	15	violate	violate	VERB
ftr-482	556	16	the	the	DET
ftr-482	556	17	law	law	NOUN
ftr-482	556	18	of	of	ADP
ftr-482	556	19	nations	nation	NOUN
ftr-482	556	20	,	,	PUNCT
ftr-482	556	21	it	it	PRON
ftr-482	556	22	would	would	AUX
ftr-482	556	23	not	not	PART
ftr-482	556	24	find	find	VERB
ftr-482	556	25	that	that	SCONJ
ftr-482	556	26	congress	congress	PROPN
ftr-482	556	27	intended	intend	VERB
ftr-482	556	28	for	for	ADP
ftr-482	556	29	the	the	DET
ftr-482	556	30	national	national	PROPN
ftr-482	556	31	labor	labor	PROPN
ftr-482	556	32	relations	relations	PROPN
ftr-482	556	33	board	board	PROPN
ftr-482	556	34	to	to	PART
ftr-482	556	35	have	have	VERB
ftr-482	556	36	jurisdiction	jurisdiction	NOUN
ftr-482	556	37	over	over	ADP
ftr-482	556	38	seamen	seaman	NOUN
ftr-482	556	39	on	on	ADP
ftr-482	556	40	ships	ship	NOUN
ftr-482	556	41	flying	fly	VERB
ftr-482	556	42	the	the	DET
ftr-482	556	43	flag	flag	NOUN
ftr-482	556	44	of	of	ADP
ftr-482	556	45	a	a	DET
ftr-482	556	46	foreign	foreign	ADJ
ftr-482	556	47	nation	nation	NOUN
ftr-482	556	48	,	,	PUNCT
ftr-482	556	49	even	even	ADV
ftr-482	556	50	though	though	SCONJ
ftr-482	556	51	the	the	DET
ftr-482	556	52	ships	ship	NOUN
ftr-482	556	53	were	be	AUX
ftr-482	556	54	owned	own	VERB
ftr-482	556	55	.	.	PUNCT
ftr-482	557	1	through	through	ADP
ftr-482	557	2	a	a	DET
ftr-482	557	3	series	series	NOUN
ftr-482	557	4	of	of	ADP
ftr-482	557	5	corporations	corporation	NOUN
ftr-482	557	6	,	,	PUNCT
ftr-482	557	7	by	by	ADP
ftr-482	557	8	a	a	DET
ftr-482	557	9	u.s	u.s	PROPN
ftr-482	557	10	.	.	PROPN
ftr-482	557	11	parent	parent	NOUN
ftr-482	557	12	corporation	corporation	NOUN
ftr-482	557	13	and	and	CCONJ
ftr-482	557	14	ultimately	ultimately	ADV
ftr-482	557	15	by	by	ADP
ftr-482	557	16	u.s	u.s	PROPN
ftr-482	557	17	.	.	PROPN
ftr-482	557	18	shareholders	shareholder	NOUN
ftr-482	557	19	.	.	PUNCT
ftr-482	557	20	19951	19951	NUM
ftr-482	557	21	florida	florida	PROPN
ftr-482	557	22	tax	tax	PROPN
ftr-482	557	23	review	review	NOUN
ftr-482	557	24	the	the	DET
ftr-482	557	25	effect	effect	NOUN
ftr-482	557	26	of	of	ADP
ftr-482	557	27	overriding	override	VERB
ftr-482	557	28	thirteen	thirteen	NUM
ftr-482	557	29	international	international	ADJ
ftr-482	557	30	agreements	agreement	NOUN
ftr-482	557	31	.	.	PUNCT
ftr-482	557	32	7	7	NUM
ftr-482	557	33	in	in	ADP
ftr-482	557	34	weinberger	weinberger	PROPN
ftr-482	557	35	,	,	PUNCT
ftr-482	557	36	the	the	DET
ftr-482	557	37	court	court	NOUN
ftr-482	557	38	showed	show	VERB
ftr-482	557	39	a	a	DET
ftr-482	557	40	reluctance	reluctance	NOUN
ftr-482	557	41	to	to	PART
ftr-482	557	42	find	find	VERB
ftr-482	557	43	an	an	DET
ftr-482	557	44	override	override	NOUN
ftr-482	557	45	of	of	ADP
ftr-482	557	46	an	an	DET
ftr-482	557	47	international	international	ADJ
ftr-482	557	48	agreement	agreement	NOUN
ftr-482	557	49	,	,	PUNCT
ftr-482	557	50	even	even	ADV
ftr-482	557	51	one	one	NUM
ftr-482	557	52	not	not	PART
ftr-482	557	53	rising	rise	VERB
ftr-482	557	54	to	to	ADP
ftr-482	557	55	the	the	DET
ftr-482	557	56	level	level	NOUN
ftr-482	557	57	of	of	ADP
ftr-482	557	58	a	a	DET
ftr-482	557	59	treaty	treaty	NOUN
ftr-482	557	60	within	within	ADP
ftr-482	557	61	the	the	DET
ftr-482	557	62	constitutional	constitutional	ADJ
ftr-482	557	63	sense	sense	NOUN
ftr-482	557	64	.	.	PUNCT
ftr-482	558	1	if	if	SCONJ
ftr-482	558	2	congress	congress	PROPN
ftr-482	558	3	can	can	AUX
ftr-482	558	4	not	not	PART
ftr-482	558	5	implicitly	implicitly	ADV
ftr-482	558	6	override	override	VERB
ftr-482	558	7	u.s	u.s	PROPN
ftr-482	558	8	.	.	PROPN
ftr-482	558	9	treaty	treaty	NOUN
ftr-482	558	10	commitments	commitment	NOUN
ftr-482	558	11	,	,	PUNCT
ftr-482	558	12	an	an	DET
ftr-482	558	13	administrative	administrative	ADJ
ftr-482	558	14	agency	agency	NOUN
ftr-482	558	15	surely	surely	ADV
ftr-482	558	16	can	can	AUX
ftr-482	558	17	not	not	PART
ftr-482	558	18	override	override	VERB
ftr-482	558	19	a	a	DET
ftr-482	558	20	treaty	treaty	NOUN
ftr-482	558	21	based	base	VERB
ftr-482	558	22	on	on	ADP
ftr-482	558	23	implicit	implicit	ADJ
ftr-482	558	24	congressional	congressional	ADJ
ftr-482	558	25	authority	authority	NOUN
ftr-482	558	26	.	.	PUNCT
ftr-482	559	1	in	in	ADP
ftr-482	559	2	trans	trans	PROPN
ftr-482	559	3	world	world	PROPN
ftr-482	559	4	airlines	airline	NOUN
ftr-482	559	5	v.	v.	PROPN
ftr-482	559	6	franklin	franklin	PROPN
ftr-482	559	7	mint	mint	PROPN
ftr-482	559	8	corp	corp	PROPN
ftr-482	559	9	.	.	PROPN
ftr-482	559	10	,"0	,"0	PUNCT
ftr-482	559	11	8	8	NUM
ftr-482	559	12	the	the	DET
ftr-482	559	13	court	court	NOUN
ftr-482	559	14	was	be	AUX
ftr-482	559	15	faced	face	VERB
ftr-482	559	16	with	with	ADP
ftr-482	559	17	regulations	regulation	NOUN
ftr-482	559	18	that	that	PRON
ftr-482	559	19	arguably	arguably	ADV
ftr-482	559	20	overrode	overrode	ADJ
ftr-482	559	21	parts	part	NOUN
ftr-482	559	22	of	of	ADP
ftr-482	559	23	the	the	DET
ftr-482	559	24	warsaw	warsaw	PROPN
ftr-482	559	25	convention	convention	PROPN
ftr-482	559	26	.	.	PUNCT
ftr-482	560	1	the	the	DET
ftr-482	560	2	regulations	regulation	NOUN
ftr-482	560	3	were	be	AUX
ftr-482	560	4	promulgated	promulgate	VERB
ftr-482	560	5	by	by	ADP
ftr-482	560	6	the	the	DET
ftr-482	560	7	civil	civil	ADJ
ftr-482	560	8	aeronautics	aeronautics	PROPN
ftr-482	560	9	board	board	PROPN
ftr-482	560	10	(	(	PUNCT
ftr-482	560	11	cab	cab	NOUN
ftr-482	560	12	)	)	PUNCT
ftr-482	560	13	pursuant	pursuant	NOUN
ftr-482	560	14	to	to	ADP
ftr-482	560	15	authority	authority	NOUN
ftr-482	560	16	granted	grant	VERB
ftr-482	560	17	by	by	ADP
ftr-482	560	18	congress	congress	PROPN
ftr-482	560	19	in	in	ADP
ftr-482	560	20	accordance	accordance	NOUN
ftr-482	560	21	with	with	ADP
ftr-482	560	22	the	the	DET
ftr-482	560	23	warsaw	warsaw	PROPN
ftr-482	560	24	convention	convention	PROPN
ftr-482	560	25	.	.	PUNCT
ftr-482	561	1	the	the	DET
ftr-482	561	2	regulations	regulation	NOUN
ftr-482	561	3	,	,	PUNCT
ftr-482	561	4	designed	design	VERB
ftr-482	561	5	to	to	PART
ftr-482	561	6	limit	limit	VERB
ftr-482	561	7	the	the	DET
ftr-482	561	8	liability	liability	NOUN
ftr-482	561	9	of	of	ADP
ftr-482	561	10	international	international	ADJ
ftr-482	561	11	air	air	NOUN
ftr-482	561	12	carriers	carrier	NOUN
ftr-482	561	13	,	,	PUNCT
ftr-482	561	14	were	be	AUX
ftr-482	561	15	originally	originally	ADV
ftr-482	561	16	based	base	VERB
ftr-482	561	17	on	on	ADP
ftr-482	561	18	the	the	DET
ftr-482	561	19	par	par	PROPN
ftr-482	561	20	value	value	PROPN
ftr-482	561	21	modification	modification	NOUN
ftr-482	561	22	act	act	NOUN
ftr-482	561	23	(	(	PUNCT
ftr-482	561	24	pvma	pvma	NOUN
ftr-482	561	25	)	)	PUNCT
ftr-482	561	26	.	.	PUNCT
ftr-482	562	1	when	when	SCONJ
ftr-482	562	2	the	the	DET
ftr-482	562	3	united	united	PROPN
ftr-482	562	4	states	states	PROPN
ftr-482	562	5	went	go	VERB
ftr-482	562	6	off	off	ADP
ftr-482	562	7	the	the	DET
ftr-482	562	8	gold	gold	NOUN
ftr-482	562	9	standard	standard	NOUN
ftr-482	562	10	,	,	PUNCT
ftr-482	562	11	the	the	DET
ftr-482	562	12	pvma	pvma	NOUN
ftr-482	562	13	was	be	AUX
ftr-482	562	14	repealed	repeal	VERB
ftr-482	562	15	,	,	PUNCT
ftr-482	562	16	but	but	CCONJ
ftr-482	562	17	the	the	DET
ftr-482	562	18	cab	cab	NOUN
ftr-482	562	19	continued	continue	VERB
ftr-482	562	20	to	to	PART
ftr-482	562	21	use	use	VERB
ftr-482	562	22	the	the	DET
ftr-482	562	23	last	last	ADJ
ftr-482	562	24	official	official	ADJ
ftr-482	562	25	price	price	NOUN
ftr-482	562	26	of	of	ADP
ftr-482	562	27	gold	gold	NOUN
ftr-482	562	28	as	as	ADP
ftr-482	562	29	a	a	DET
ftr-482	562	30	conversion	conversion	NOUN
ftr-482	562	31	factor	factor	NOUN
ftr-482	562	32	.	.	PUNCT
ftr-482	563	1	the	the	DET
ftr-482	563	2	regulations	regulation	NOUN
ftr-482	563	3	were	be	AUX
ftr-482	563	4	challenged	challenge	VERB
ftr-482	563	5	on	on	ADP
ftr-482	563	6	the	the	DET
ftr-482	563	7	ground	ground	NOUN
ftr-482	563	8	that	that	SCONJ
ftr-482	563	9	repeal	repeal	NOUN
ftr-482	563	10	of	of	ADP
ftr-482	563	11	the	the	DET
ftr-482	563	12	pvma	pvma	NOUN
ftr-482	563	13	rendered	render	VERB
ftr-482	563	14	the	the	DET
ftr-482	563	15	convention	convention	NOUN
ftr-482	563	16	unenforceable	unenforceable	ADJ
ftr-482	563	17	in	in	ADP
ftr-482	563	18	the	the	DET
ftr-482	563	19	united	united	PROPN
ftr-482	563	20	states	states	PROPN
ftr-482	563	21	.	.	PUNCT
ftr-482	564	1	in	in	ADP
ftr-482	564	2	rejecting	reject	VERB
ftr-482	564	3	this	this	DET
ftr-482	564	4	contention	contention	NOUN
ftr-482	564	5	,	,	PUNCT
ftr-482	564	6	the	the	DET
ftr-482	564	7	court	court	NOUN
ftr-482	564	8	recognized	recognize	VERB
ftr-482	564	9	"	"	PUNCT
ftr-482	564	10	a	a	DET
ftr-482	564	11	firm	firm	NOUN
ftr-482	564	12	and	and	CCONJ
ftr-482	564	13	obviously	obviously	ADV
ftr-482	564	14	sound	sound	ADJ
ftr-482	564	15	canon	canon	NOUN
ftr-482	564	16	of	of	ADP
ftr-482	564	17	construction	construction	NOUN
ftr-482	564	18	against	against	ADP
ftr-482	564	19	finding	find	VERB
ftr-482	564	20	implicit	implicit	ADJ
ftr-482	564	21	repeal	repeal	NOUN
ftr-482	564	22	of	of	ADP
ftr-482	564	23	a	a	DET
ftr-482	564	24	treaty	treaty	NOUN
ftr-482	564	25	in	in	ADP
ftr-482	564	26	ambiguous	ambiguous	ADJ
ftr-482	564	27	congressional	congressional	ADJ
ftr-482	564	28	action	action	NOUN
ftr-482	564	29	,	,	PUNCT
ftr-482	564	30	"	"	PUNCT
ftr-482	564	31	and	and	CCONJ
ftr-482	564	32	stated	state	VERB
ftr-482	564	33	that	that	SCONJ
ftr-482	564	34	"	"	PUNCT
ftr-482	564	35	[	[	X
ftr-482	564	36	legislative	legislative	ADJ
ftr-482	564	37	silence	silence	NOUN
ftr-482	564	38	is	be	AUX
ftr-482	564	39	not	not	PART
ftr-482	564	40	sufficient	sufficient	ADJ
ftr-482	564	41	to	to	PART
ftr-482	564	42	abrogate	abrogate	VERB
ftr-482	564	43	a	a	DET
ftr-482	564	44	treaty	treaty	NOUN
ftr-482	564	45	.	.	PUNCT
ftr-482	565	1	"	"	PUNCT
ftr-482	565	2	'	'	PUNCT
ftr-482	565	3	"	"	PUNCT
ftr-482	565	4	the	the	DET
ftr-482	565	5	regulations	regulation	NOUN
ftr-482	565	6	were	be	AUX
ftr-482	565	7	legislative	legislative	ADJ
ftr-482	565	8	regulations	regulation	NOUN
ftr-482	565	9	,	,	PUNCT
ftr-482	565	10	promulgated	promulgate	VERB
ftr-482	565	11	pursuant	pursuant	ADV
ftr-482	565	12	to	to	ADP
ftr-482	565	13	an	an	DET
ftr-482	565	14	executive	executive	ADJ
ftr-482	565	15	branch	branch	NOUN
ftr-482	565	16	determination	determination	NOUN
ftr-482	565	17	of	of	ADP
ftr-482	565	18	the	the	DET
ftr-482	565	19	appropriate	appropriate	ADJ
ftr-482	565	20	conversion	conversion	NOUN
ftr-482	565	21	factor	factor	NOUN
ftr-482	565	22	,	,	PUNCT
ftr-482	565	23	and	and	CCONJ
ftr-482	565	24	the	the	DET
ftr-482	565	25	court	court	NOUN
ftr-482	565	26	was	be	AUX
ftr-482	565	27	"	"	PUNCT
ftr-482	565	28	bound	bind	VERB
ftr-482	565	29	to	to	PART
ftr-482	565	30	uphold	uphold	VERB
ftr-482	565	31	that	that	DET
ftr-482	565	32	determination	determination	NOUN
ftr-482	565	33	unless	unless	SCONJ
ftr-482	565	34	[	[	X
ftr-482	565	35	it	it	PRON
ftr-482	565	36	found	find	VERB
ftr-482	565	37	]	]	PUNCT
ftr-482	565	38	it	it	PRON
ftr-482	565	39	to	to	PART
ftr-482	565	40	be	be	AUX
ftr-482	565	41	contrary	contrary	ADJ
ftr-482	565	42	to	to	ADP
ftr-482	565	43	law	law	NOUN
ftr-482	565	44	established	establish	VERB
ftr-482	565	45	by	by	ADP
ftr-482	565	46	domestic	domestic	ADJ
ftr-482	565	47	legislation	legislation	NOUN
ftr-482	565	48	or	or	CCONJ
ftr-482	565	49	by	by	ADP
ftr-482	565	50	the	the	DET
ftr-482	565	51	convention	convention	NOUN
ftr-482	565	52	itself	itself	PRON
ftr-482	565	53	.	.	PUNCT
ftr-482	566	1	""0	""0	NOUN
ftr-482	566	2	further	far	ADV
ftr-482	566	3	,	,	PUNCT
ftr-482	566	4	"	"	PUNCT
ftr-482	566	5	[	[	X
ftr-482	566	6	wie	wie	NOUN
ftr-482	566	7	may	may	AUX
ftr-482	566	8	overrule	overrule	VERB
ftr-482	566	9	the	the	DET
ftr-482	566	10	cab	cab	NOUN
ftr-482	566	11	's	's	PART
ftr-482	566	12	action	action	NOUN
ftr-482	566	13	only	only	ADV
ftr-482	566	14	if	if	SCONJ
ftr-482	566	15	we	we	PRON
ftr-482	566	16	conclude	conclude	VERB
ftr-482	566	17	that	that	SCONJ
ftr-482	566	18	it	it	PRON
ftr-482	566	19	is	be	AUX
ftr-482	566	20	inconsistent	inconsistent	ADJ
ftr-482	566	21	with	with	ADP
ftr-482	566	22	the	the	DET
ftr-482	566	23	purposes	purpose	NOUN
ftr-482	566	24	of	of	ADP
ftr-482	566	25	the	the	DET
ftr-482	566	26	convention	convention	NOUN
ftr-482	566	27	or	or	CCONJ
ftr-482	566	28	with	with	ADP
ftr-482	566	29	domestic	domestic	ADJ
ftr-482	566	30	law	law	NOUN
ftr-482	566	31	.	.	PUNCT
ftr-482	567	1	"	"	PUNCT
ftr-482	567	2	"	"	PUNCT
ftr-482	567	3	'	'	PUNCT
ftr-482	567	4	by	by	ADP
ftr-482	567	5	finding	find	VERB
ftr-482	567	6	that	that	SCONJ
ftr-482	567	7	the	the	DET
ftr-482	567	8	regulations	regulation	NOUN
ftr-482	567	9	must	must	AUX
ftr-482	567	10	comply	comply	VERB
ftr-482	567	11	with	with	ADP
ftr-482	567	12	both	both	CCONJ
ftr-482	567	13	domestic	domestic	ADJ
ftr-482	567	14	law	law	NOUN
ftr-482	567	15	and	and	CCONJ
ftr-482	567	16	the	the	DET
ftr-482	567	17	convention	convention	NOUN
ftr-482	567	18	,	,	PUNCT
ftr-482	567	19	the	the	DET
ftr-482	567	20	court	court	NOUN
ftr-482	567	21	recognized	recognize	VERB
ftr-482	567	22	that	that	SCONJ
ftr-482	567	23	the	the	DET
ftr-482	567	24	regulations	regulation	NOUN
ftr-482	567	25	themselves	themselves	PRON
ftr-482	567	26	had	have	VERB
ftr-482	567	27	no	no	DET
ftr-482	567	28	independent	independent	ADJ
ftr-482	567	29	authority	authority	NOUN
ftr-482	567	30	to	to	PART
ftr-482	567	31	override	override	VERB
ftr-482	567	32	the	the	DET
ftr-482	567	33	convention	convention	NOUN
ftr-482	567	34	.	.	PUNCT
ftr-482	568	1	the	the	DET
ftr-482	568	2	court	court	NOUN
ftr-482	568	3	determined	determine	VERB
ftr-482	568	4	that	that	SCONJ
ftr-482	568	5	the	the	DET
ftr-482	568	6	authority	authority	NOUN
ftr-482	568	7	to	to	PART
ftr-482	568	8	make	make	VERB
ftr-482	568	9	the	the	DET
ftr-482	568	10	conversion	conversion	NOUN
ftr-482	568	11	factors	factor	NOUN
ftr-482	568	12	was	be	AUX
ftr-482	568	13	properly	properly	ADV
ftr-482	568	14	delegated	delegate	VERB
ftr-482	568	15	by	by	ADP
ftr-482	568	16	congress	congress	PROPN
ftr-482	568	17	to	to	ADP
ftr-482	568	18	the	the	DET
ftr-482	568	19	executive	executive	ADJ
ftr-482	568	20	branch	branch	NOUN
ftr-482	568	21	,	,	PUNCT
ftr-482	568	22	but	but	CCONJ
ftr-482	568	23	it	it	PRON
ftr-482	568	24	nevertheless	nevertheless	ADV
ftr-482	568	25	required	require	VERB
ftr-482	568	26	the	the	DET
ftr-482	568	27	delegation	delegation	NOUN
ftr-482	568	28	to	to	PART
ftr-482	568	29	be	be	AUX
ftr-482	568	30	exercised	exercise	VERB
ftr-482	568	31	in	in	ADP
ftr-482	568	32	a	a	DET
ftr-482	568	33	manner	manner	NOUN
ftr-482	568	34	not	not	PART
ftr-482	568	35	"	"	PUNCT
ftr-482	568	36	inconsistent	inconsistent	ADJ
ftr-482	568	37	with	with	ADP
ftr-482	568	38	domestic	domestic	ADJ
ftr-482	568	39	or	or	CCONJ
ftr-482	568	40	international	international	ADJ
ftr-482	568	41	law	law	NOUN
ftr-482	568	42	.	.	PUNCT
ftr-482	569	1	"'"12	"'"12	PUNCT
ftr-482	569	2	thus	thus	ADV
ftr-482	569	3	,	,	PUNCT
ftr-482	569	4	even	even	ADV
ftr-482	569	5	with	with	ADP
ftr-482	569	6	properly	properly	ADV
ftr-482	569	7	delegated	delegate	VERB
ftr-482	569	8	administrative	administrative	ADJ
ftr-482	569	9	authority	authority	NOUN
ftr-482	569	10	,	,	PUNCT
ftr-482	569	11	the	the	DET
ftr-482	569	12	regulations	regulation	NOUN
ftr-482	569	13	could	could	AUX
ftr-482	569	14	not	not	PART
ftr-482	569	15	override	override	VERB
ftr-482	569	16	a	a	DET
ftr-482	569	17	u.s	u.s	PROPN
ftr-482	569	18	.	.	PROPN
ftr-482	569	19	treaty	treaty	NOUN
ftr-482	569	20	commitment	commitment	NOUN
ftr-482	569	21	.	.	PUNCT
ftr-482	570	1	107	107	NUM
ftr-482	570	2	.	.	PUNCT
ftr-482	571	1	weinberger	weinberger	PROPN
ftr-482	571	2	,	,	PUNCT
ftr-482	571	3	456	456	PROPN
ftr-482	571	4	u.s	u.s	PROPN
ftr-482	571	5	.	.	PROPN
ftr-482	571	6	at	at	ADP
ftr-482	571	7	32	32	NUM
ftr-482	571	8	.	.	PUNCT
ftr-482	571	9	108	108	NUM
ftr-482	571	10	.	.	PUNCT
ftr-482	571	11	466	466	NUM
ftr-482	571	12	u.s	u.s	PROPN
ftr-482	571	13	.	.	PROPN
ftr-482	571	14	243	243	NUM
ftr-482	571	15	(	(	PUNCT
ftr-482	571	16	1984	1984	NUM
ftr-482	571	17	)	)	PUNCT
ftr-482	571	18	.	.	PUNCT
ftr-482	572	1	109	109	NUM
ftr-482	572	2	.	.	PUNCT
ftr-482	573	1	i	i	PRON
ftr-482	573	2	d.	d.	PROPN
ftr-482	573	3	at	at	ADP
ftr-482	573	4	252	252	NUM
ftr-482	573	5	.	.	PUNCT
ftr-482	574	1	110	110	NUM
ftr-482	574	2	.	.	PUNCT
ftr-482	575	1	i	i	PRON
ftr-482	575	2	d.	d.	PROPN
ftr-482	575	3	at	at	ADP
ftr-482	575	4	254	254	NUM
ftr-482	575	5	.	.	PUNCT
ftr-482	575	6	111	111	NUM
ftr-482	575	7	.	.	PUNCT
ftr-482	576	1	i	i	PRON
ftr-482	576	2	d.	d.	PROPN
ftr-482	576	3	at	at	ADP
ftr-482	576	4	255	255	NUM
ftr-482	576	5	n.26	n.26	NOUN
ftr-482	576	6	.	.	PROPN
ftr-482	576	7	112	112	NUM
ftr-482	576	8	.	.	PUNCT
ftr-482	577	1	i	i	PRON
ftr-482	577	2	d.	d.	PROPN
ftr-482	577	3	at	at	ADP
ftr-482	577	4	261	261	NUM
ftr-482	577	5	.	.	PUNCT
ftr-482	578	1	[	[	X
ftr-482	578	2	vol	vol	NOUN
ftr-482	578	3	.	.	PUNCT
ftr-482	578	4	2:9	2:9	NUM
ftr-482	578	5	treaty	treaty	NOUN
ftr-482	578	6	override	override	NOUN
ftr-482	578	7	by	by	ADP
ftr-482	578	8	administrative	administrative	ADJ
ftr-482	578	9	regulation	regulation	NOUN
ftr-482	578	10	3	3	NUM
ftr-482	578	11	.	.	PUNCT
ftr-482	578	12	regulatory	regulatory	ADJ
ftr-482	578	13	override	override	NOUN
ftr-482	578	14	without	without	ADP
ftr-482	578	15	delegation.-certainly	delegation.-certainly	PROPN
ftr-482	578	16	,	,	PUNCT
ftr-482	578	17	if	if	SCONJ
ftr-482	578	18	congress	congress	PROPN
ftr-482	578	19	can	can	AUX
ftr-482	578	20	not	not	PART
ftr-482	578	21	implicitly	implicitly	ADV
ftr-482	578	22	delegate	delegate	VERB
ftr-482	578	23	authority	authority	NOUN
ftr-482	578	24	to	to	PART
ftr-482	578	25	promulgate	promulgate	VERB
ftr-482	578	26	regulations	regulation	NOUN
ftr-482	578	27	overriding	override	VERB
ftr-482	578	28	treaties	treaty	NOUN
ftr-482	578	29	,	,	PUNCT
ftr-482	578	30	the	the	DET
ftr-482	578	31	judiciary	judiciary	NOUN
ftr-482	578	32	will	will	AUX
ftr-482	578	33	not	not	PART
ftr-482	578	34	uphold	uphold	VERB
ftr-482	578	35	a	a	DET
ftr-482	578	36	regulatory	regulatory	ADJ
ftr-482	578	37	override	override	NOUN
ftr-482	578	38	in	in	ADP
ftr-482	578	39	the	the	DET
ftr-482	578	40	absence	absence	NOUN
ftr-482	578	41	of	of	ADP
ftr-482	578	42	any	any	DET
ftr-482	578	43	delegation	delegation	NOUN
ftr-482	578	44	.	.	PUNCT
ftr-482	579	1	the	the	DET
ftr-482	579	2	treasury	treasury	NOUN
ftr-482	579	3	can	can	AUX
ftr-482	579	4	not	not	PART
ftr-482	579	5	on	on	ADP
ftr-482	579	6	its	its	PRON
ftr-482	579	7	own	own	ADJ
ftr-482	579	8	initiative	initiative	NOUN
ftr-482	579	9	override	override	NOUN
ftr-482	579	10	treaty	treaty	NOUN
ftr-482	579	11	commitments	commitment	NOUN
ftr-482	579	12	.	.	PUNCT
ftr-482	580	1	legislative	legislative	ADJ
ftr-482	580	2	regulations	regulation	NOUN
ftr-482	580	3	only	only	ADV
ftr-482	580	4	have	have	VERB
ftr-482	580	5	the	the	DET
ftr-482	580	6	effect	effect	NOUN
ftr-482	580	7	of	of	ADP
ftr-482	580	8	law	law	NOUN
ftr-482	580	9	to	to	ADP
ftr-482	580	10	the	the	DET
ftr-482	580	11	extent	extent	NOUN
ftr-482	580	12	they	they	PRON
ftr-482	580	13	are	be	AUX
ftr-482	580	14	within	within	ADP
ftr-482	580	15	a	a	DET
ftr-482	580	16	congressional	congressional	ADJ
ftr-482	580	17	grant	grant	NOUN
ftr-482	580	18	of	of	ADP
ftr-482	580	19	authority	authority	NOUN
ftr-482	580	20	.	.	PUNCT
ftr-482	580	21	'	'	PUNCT
ftr-482	581	1	3	3	NUM
ftr-482	581	2	indeed	indeed	ADV
ftr-482	581	3	,	,	PUNCT
ftr-482	581	4	courts	court	NOUN
ftr-482	581	5	will	will	AUX
ftr-482	581	6	go	go	VERB
ftr-482	581	7	to	to	ADP
ftr-482	581	8	great	great	ADJ
ftr-482	581	9	lengths	length	NOUN
ftr-482	581	10	to	to	PART
ftr-482	581	11	prevent	prevent	VERB
ftr-482	581	12	regulations	regulation	NOUN
ftr-482	581	13	from	from	ADP
ftr-482	581	14	limiting	limit	VERB
ftr-482	581	15	a	a	DET
ftr-482	581	16	treaty	treaty	NOUN
ftr-482	581	17	commitment	commitment	NOUN
ftr-482	581	18	,	,	PUNCT
ftr-482	581	19	even	even	ADV
ftr-482	581	20	indirectly	indirectly	ADV
ftr-482	581	21	.	.	PUNCT
ftr-482	582	1	in	in	ADP
ftr-482	582	2	tate	tate	PROPN
ftr-482	582	3	&	&	CCONJ
ftr-482	582	4	lyle	lyle	PROPN
ftr-482	582	5	,	,	PUNCT
ftr-482	582	6	inc	inc	PROPN
ftr-482	582	7	.	.	PROPN
ftr-482	582	8	v.	v.	PROPN
ftr-482	582	9	commissioner	commissioner	PROPN
ftr-482	582	10	,	,	PUNCT
ftr-482	582	11	"	"	PUNCT
ftr-482	582	12	4	4	NUM
ftr-482	582	13	the	the	DET
ftr-482	582	14	court	court	NOUN
ftr-482	582	15	was	be	AUX
ftr-482	582	16	faced	face	VERB
ftr-482	582	17	with	with	ADP
ftr-482	582	18	regulations	regulation	NOUN
ftr-482	582	19	that	that	PRON
ftr-482	582	20	indirectly	indirectly	ADV
ftr-482	582	21	,	,	PUNCT
ftr-482	582	22	but	but	CCONJ
ftr-482	582	23	significantly	significantly	ADV
ftr-482	582	24	limited	limit	VERB
ftr-482	582	25	the	the	DET
ftr-482	582	26	benefits	benefit	NOUN
ftr-482	582	27	of	of	ADP
ftr-482	582	28	an	an	DET
ftr-482	582	29	income	income	NOUN
ftr-482	582	30	tax	tax	NOUN
ftr-482	582	31	treaty	treaty	NOUN
ftr-482	582	32	with	with	ADP
ftr-482	582	33	the	the	DET
ftr-482	582	34	united	united	ADJ
ftr-482	582	35	kingdom	kingdom	PROPN
ftr-482	582	36	.	.	PUNCT
ftr-482	583	1	the	the	DET
ftr-482	583	2	treaty	treaty	NOUN
ftr-482	583	3	provides	provide	VERB
ftr-482	583	4	that	that	PRON
ftr-482	583	5	interest	interest	NOUN
ftr-482	583	6	payable	payable	ADJ
ftr-482	583	7	to	to	ADP
ftr-482	583	8	a	a	DET
ftr-482	583	9	resident	resident	NOUN
ftr-482	583	10	of	of	ADP
ftr-482	583	11	the	the	DET
ftr-482	583	12	united	united	PROPN
ftr-482	583	13	kingdom	kingdom	NOUN
ftr-482	583	14	is	be	AUX
ftr-482	583	15	not	not	PART
ftr-482	583	16	taxable	taxable	ADJ
ftr-482	583	17	by	by	ADP
ftr-482	583	18	the	the	DET
ftr-482	583	19	united	united	PROPN
ftr-482	583	20	states	states	PROPN
ftr-482	583	21	.	.	PUNCT
ftr-482	584	1	"15	"15	PUNCT
ftr-482	585	1	the	the	DET
ftr-482	585	2	regulations	regulation	NOUN
ftr-482	585	3	are	be	AUX
ftr-482	585	4	legislative	legislative	ADJ
ftr-482	585	5	regulations	regulation	NOUN
ftr-482	585	6	promulgated	promulgate	VERB
ftr-482	585	7	under	under	ADP
ftr-482	585	8	section	section	NOUN
ftr-482	585	9	267(a)(3	267(a)(3	NOUN
ftr-482	585	10	)	)	PUNCT
ftr-482	585	11	,	,	PUNCT
ftr-482	585	12	which	which	PRON
ftr-482	585	13	authorizes	authorize	VERB
ftr-482	585	14	regulations	regulation	NOUN
ftr-482	585	15	applying	apply	VERB
ftr-482	585	16	the	the	DET
ftr-482	585	17	matching	matching	ADJ
ftr-482	585	18	principle	principle	NOUN
ftr-482	585	19	of	of	ADP
ftr-482	585	20	section	section	NOUN
ftr-482	585	21	267(a)(2	267(a)(2	PROPN
ftr-482	585	22	)	)	PUNCT
ftr-482	585	23	to	to	ADP
ftr-482	585	24	payments	payment	NOUN
ftr-482	585	25	to	to	ADP
ftr-482	585	26	related	relate	VERB
ftr-482	585	27	foreign	foreign	ADJ
ftr-482	585	28	persons	person	NOUN
ftr-482	585	29	.	.	PUNCT
ftr-482	585	30	"	"	PUNCT
ftr-482	586	1	6	6	NUM
ftr-482	586	2	in	in	ADP
ftr-482	586	3	tate	tate	PROPN
ftr-482	586	4	&	&	CCONJ
ftr-482	586	5	lyle	lyle	PROPN
ftr-482	586	6	,	,	PUNCT
ftr-482	586	7	the	the	DET
ftr-482	586	8	effect	effect	NOUN
ftr-482	586	9	of	of	ADP
ftr-482	586	10	the	the	DET
ftr-482	586	11	regulations	regulation	NOUN
ftr-482	586	12	was	be	AUX
ftr-482	586	13	to	to	PART
ftr-482	586	14	prevent	prevent	VERB
ftr-482	586	15	the	the	DET
ftr-482	586	16	domestic	domestic	ADJ
ftr-482	586	17	subsidiaries	subsidiary	NOUN
ftr-482	586	18	of	of	ADP
ftr-482	586	19	a	a	DET
ftr-482	586	20	united	united	ADJ
ftr-482	586	21	kingdom	kingdom	NOUN
ftr-482	586	22	parent	parent	NOUN
ftr-482	586	23	from	from	ADP
ftr-482	586	24	deducting	deduct	VERB
ftr-482	586	25	interest	interest	NOUN
ftr-482	586	26	owed	owe	VERB
ftr-482	586	27	to	to	ADP
ftr-482	586	28	the	the	DET
ftr-482	586	29	parent	parent	NOUN
ftr-482	586	30	until	until	SCONJ
ftr-482	586	31	the	the	DET
ftr-482	586	32	interest	interest	NOUN
ftr-482	586	33	was	be	AUX
ftr-482	586	34	paid	pay	VERB
ftr-482	586	35	,	,	PUNCT
ftr-482	586	36	even	even	ADV
ftr-482	586	37	though	though	SCONJ
ftr-482	586	38	the	the	DET
ftr-482	586	39	subsidiaries	subsidiary	NOUN
ftr-482	586	40	used	use	VERB
ftr-482	586	41	the	the	DET
ftr-482	586	42	accrual	accrual	ADJ
ftr-482	586	43	method	method	NOUN
ftr-482	586	44	of	of	ADP
ftr-482	586	45	accounting	accounting	NOUN
ftr-482	586	46	.	.	PUNCT
ftr-482	587	1	the	the	DET
ftr-482	587	2	matching	matching	ADJ
ftr-482	587	3	principle	principle	NOUN
ftr-482	587	4	of	of	ADP
ftr-482	587	5	section	section	NOUN
ftr-482	587	6	267(a)(2	267(a)(2	NUM
ftr-482	587	7	)	)	PUNCT
ftr-482	587	8	only	only	ADV
ftr-482	587	9	requires	require	VERB
ftr-482	587	10	that	that	SCONJ
ftr-482	587	11	an	an	DET
ftr-482	587	12	item	item	NOUN
ftr-482	587	13	payable	payable	ADJ
ftr-482	587	14	to	to	ADP
ftr-482	587	15	a	a	DET
ftr-482	587	16	related	related	ADJ
ftr-482	587	17	person	person	NOUN
ftr-482	587	18	not	not	PART
ftr-482	587	19	be	be	AUX
ftr-482	587	20	deducted	deduct	VERB
ftr-482	587	21	before	before	SCONJ
ftr-482	587	22	the	the	DET
ftr-482	587	23	recipient	recipient	NOUN
ftr-482	587	24	is	be	AUX
ftr-482	587	25	required	require	VERB
ftr-482	587	26	under	under	ADP
ftr-482	587	27	its	its	PRON
ftr-482	587	28	method	method	NOUN
ftr-482	587	29	of	of	ADP
ftr-482	587	30	accounting	accounting	NOUN
ftr-482	587	31	to	to	PART
ftr-482	587	32	report	report	VERB
ftr-482	587	33	it	it	PRON
ftr-482	587	34	as	as	ADP
ftr-482	587	35	gross	gross	ADJ
ftr-482	587	36	income	income	NOUN
ftr-482	587	37	.	.	PUNCT
ftr-482	588	1	in	in	ADP
ftr-482	588	2	contrast	contrast	NOUN
ftr-482	588	3	,	,	PUNCT
ftr-482	588	4	the	the	DET
ftr-482	588	5	regulations	regulation	NOUN
ftr-482	588	6	require	require	VERB
ftr-482	588	7	all	all	DET
ftr-482	588	8	interest	interest	NOUN
ftr-482	588	9	payable	payable	ADJ
ftr-482	588	10	to	to	ADP
ftr-482	588	11	related	relate	VERB
ftr-482	588	12	foreign	foreign	ADJ
ftr-482	588	13	persons	person	NOUN
ftr-482	588	14	to	to	PART
ftr-482	588	15	be	be	AUX
ftr-482	588	16	deducted	deduct	VERB
ftr-482	588	17	on	on	ADP
ftr-482	588	18	a	a	DET
ftr-482	588	19	cash	cash	NOUN
ftr-482	588	20	basis	basis	NOUN
ftr-482	588	21	if	if	SCONJ
ftr-482	588	22	it	it	PRON
ftr-482	588	23	is	be	AUX
ftr-482	588	24	not	not	PART
ftr-482	588	25	effectively	effectively	ADV
ftr-482	588	26	connected	connect	VERB
ftr-482	588	27	with	with	ADP
ftr-482	588	28	a	a	DET
ftr-482	588	29	u.s	u.s	PROPN
ftr-482	588	30	.	.	PROPN
ftr-482	588	31	business	business	NOUN
ftr-482	588	32	of	of	ADP
ftr-482	588	33	the	the	DET
ftr-482	588	34	recipient	recipient	NOUN
ftr-482	588	35	,	,	PUNCT
ftr-482	588	36	whether	whether	SCONJ
ftr-482	588	37	or	or	CCONJ
ftr-482	588	38	not	not	PART
ftr-482	588	39	the	the	DET
ftr-482	588	40	recipient	recipient	NOUN
ftr-482	588	41	is	be	AUX
ftr-482	588	42	subject	subject	ADJ
ftr-482	588	43	to	to	ADP
ftr-482	588	44	u.s	u.s	PROPN
ftr-482	588	45	.	.	PROPN
ftr-482	588	46	tax	tax	NOUN
ftr-482	588	47	on	on	ADP
ftr-482	588	48	receipt	receipt	NOUN
ftr-482	588	49	of	of	ADP
ftr-482	588	50	the	the	DET
ftr-482	588	51	income	income	NOUN
ftr-482	588	52	.	.	PUNCT
ftr-482	589	1	"17	"17	PROPN
ftr-482	589	2	in	in	ADP
ftr-482	589	3	tate	tate	PROPN
ftr-482	589	4	&	&	CCONJ
ftr-482	589	5	lyle	lyle	PROPN
ftr-482	589	6	,	,	PUNCT
ftr-482	589	7	the	the	DET
ftr-482	589	8	regulations	regulation	NOUN
ftr-482	589	9	did	do	AUX
ftr-482	589	10	not	not	PART
ftr-482	589	11	directly	directly	ADV
ftr-482	589	12	affect	affect	VERB
ftr-482	589	13	the	the	DET
ftr-482	589	14	treaty	treaty	NOUN
ftr-482	589	15	exemption	exemption	NOUN
ftr-482	589	16	,	,	PUNCT
ftr-482	589	17	but	but	CCONJ
ftr-482	589	18	they	they	PRON
ftr-482	589	19	indirectly	indirectly	ADV
ftr-482	589	20	impaired	impair	VERB
ftr-482	589	21	its	its	PRON
ftr-482	589	22	value	value	NOUN
ftr-482	589	23	by	by	ADP
ftr-482	589	24	deferring	defer	VERB
ftr-482	589	25	the	the	DET
ftr-482	589	26	payor	payor	NOUN
ftr-482	589	27	-	-	PUNCT
ftr-482	589	28	subsidiaries	subsidiary	NOUN
ftr-482	589	29	'	'	PART
ftr-482	589	30	deductions	deduction	NOUN
ftr-482	589	31	for	for	ADP
ftr-482	589	32	the	the	DET
ftr-482	589	33	interest	interest	NOUN
ftr-482	589	34	beyond	beyond	ADP
ftr-482	589	35	the	the	DET
ftr-482	589	36	time	time	NOUN
ftr-482	589	37	when	when	SCONJ
ftr-482	589	38	it	it	PRON
ftr-482	589	39	would	would	AUX
ftr-482	589	40	normally	normally	ADV
ftr-482	589	41	be	be	AUX
ftr-482	589	42	deductible	deductible	ADJ
ftr-482	589	43	under	under	ADP
ftr-482	589	44	the	the	DET
ftr-482	589	45	subsidiaries	subsidiary	NOUN
ftr-482	589	46	'	'	PART
ftr-482	589	47	accrual	accrual	ADJ
ftr-482	589	48	methods	method	NOUN
ftr-482	589	49	of	of	ADP
ftr-482	589	50	accounting	accounting	NOUN
ftr-482	589	51	.	.	PUNCT
ftr-482	590	1	the	the	DET
ftr-482	590	2	court	court	NOUN
ftr-482	590	3	held	hold	VERB
ftr-482	590	4	that	that	SCONJ
ftr-482	590	5	the	the	DET
ftr-482	590	6	regulations	regulation	NOUN
ftr-482	590	7	went	go	VERB
ftr-482	590	8	beyond	beyond	ADP
ftr-482	590	9	the	the	DET
ftr-482	590	10	authority	authority	NOUN
ftr-482	590	11	granted	grant	VERB
ftr-482	590	12	by	by	ADP
ftr-482	590	13	the	the	DET
ftr-482	590	14	statute	statute	NOUN
ftr-482	590	15	.	.	PUNCT
ftr-482	591	1	in	in	ADP
ftr-482	591	2	the	the	DET
ftr-482	591	3	court	court	NOUN
ftr-482	591	4	's	's	PART
ftr-482	591	5	view	view	NOUN
ftr-482	591	6	,	,	PUNCT
ftr-482	591	7	the	the	DET
ftr-482	591	8	u.k	u.k	PROPN
ftr-482	591	9	.	.	PROPN
ftr-482	591	10	parent	parent	PROPN
ftr-482	591	11	corporation	corporation	NOUN
ftr-482	591	12	had	have	AUX
ftr-482	591	13	not	not	PART
ftr-482	591	14	taken	take	VERB
ftr-482	591	15	the	the	DET
ftr-482	591	16	interest	interest	NOUN
ftr-482	591	17	into	into	ADP
ftr-482	591	18	u.s	u.s	PROPN
ftr-482	591	19	.	.	PROPN
ftr-482	591	20	gross	gross	ADJ
ftr-482	591	21	income	income	NOUN
ftr-482	591	22	because	because	SCONJ
ftr-482	591	23	of	of	ADP
ftr-482	591	24	the	the	DET
ftr-482	591	25	treaty	treaty	NOUN
ftr-482	591	26	,	,	PUNCT
ftr-482	591	27	which	which	PRON
ftr-482	591	28	exempted	exempt	VERB
ftr-482	591	29	it	it	PRON
ftr-482	591	30	113	113	NUM
ftr-482	591	31	.	.	PUNCT
ftr-482	592	1	chrysler	chrysler	PROPN
ftr-482	592	2	corp	corp	PROPN
ftr-482	592	3	.	.	PROPN
ftr-482	593	1	v.	v.	PROPN
ftr-482	593	2	brown	brown	PROPN
ftr-482	593	3	,	,	PUNCT
ftr-482	593	4	441	441	NUM
ftr-482	593	5	u.s	u.s	PROPN
ftr-482	593	6	.	.	PROPN
ftr-482	593	7	281	281	NUM
ftr-482	593	8	,	,	PUNCT
ftr-482	593	9	304	304	NUM
ftr-482	593	10	;	;	PUNCT
ftr-482	593	11	american	american	ADJ
ftr-482	593	12	std	std	PROPN
ftr-482	593	13	.	.	PROPN
ftr-482	593	14	,	,	PUNCT
ftr-482	593	15	inc	inc	PROPN
ftr-482	593	16	.	.	PROPN
ftr-482	594	1	v.	v.	PROPN
ftr-482	594	2	united	united	PROPN
ftr-482	594	3	states	states	PROPN
ftr-482	594	4	,	,	PUNCT
ftr-482	594	5	602	602	NUM
ftr-482	594	6	f.2d	f.2d	SYM
ftr-482	594	7	256	256	NUM
ftr-482	594	8	,	,	PUNCT
ftr-482	594	9	261	261	NUM
ftr-482	594	10	(	(	PUNCT
ftr-482	594	11	ct	ct	PROPN
ftr-482	594	12	.	.	PUNCT
ftr-482	594	13	cl	cl	NOUN
ftr-482	594	14	.	.	PUNCT
ftr-482	594	15	1979	1979	NUM
ftr-482	594	16	)	)	PUNCT
ftr-482	595	1	(	(	PUNCT
ftr-482	595	2	"	"	PUNCT
ftr-482	595	3	though	though	SCONJ
ftr-482	595	4	legislative	legislative	ADJ
ftr-482	595	5	regulations	regulation	NOUN
ftr-482	595	6	are	be	AUX
ftr-482	595	7	law	law	NOUN
ftr-482	595	8	,	,	PUNCT
ftr-482	595	9	they	they	PRON
ftr-482	595	10	are	be	AUX
ftr-482	595	11	good	good	ADJ
ftr-482	595	12	law	law	NOUN
ftr-482	595	13	only	only	ADV
ftr-482	595	14	if	if	SCONJ
ftr-482	595	15	enacted	enact	VERB
ftr-482	595	16	in	in	ADP
ftr-482	595	17	accordance	accordance	NOUN
ftr-482	595	18	with	with	ADP
ftr-482	595	19	the	the	DET
ftr-482	595	20	authority	authority	NOUN
ftr-482	595	21	vested	vest	VERB
ftr-482	595	22	in	in	ADP
ftr-482	595	23	the	the	DET
ftr-482	595	24	treasury	treasury	NOUN
ftr-482	595	25	by	by	ADP
ftr-482	595	26	the	the	DET
ftr-482	595	27	enabling	enable	VERB
ftr-482	595	28	act	act	NOUN
ftr-482	595	29	"	"	PUNCT
ftr-482	595	30	)	)	PUNCT
ftr-482	595	31	.	.	PUNCT
ftr-482	596	1	114	114	NUM
ftr-482	596	2	.	.	X
ftr-482	596	3	103	103	NUM
ftr-482	596	4	t.c	t.c	PROPN
ftr-482	596	5	.	.	PUNCT
ftr-482	597	1	no	no	INTJ
ftr-482	597	2	.	.	NOUN
ftr-482	598	1	37	37	NUM
ftr-482	598	2	(	(	PUNCT
ftr-482	598	3	1994	1994	NUM
ftr-482	598	4	)	)	PUNCT
ftr-482	598	5	.	.	PUNCT
ftr-482	599	1	115	115	NUM
ftr-482	599	2	.	.	PUNCT
ftr-482	600	1	convention	convention	NOUN
ftr-482	600	2	between	between	ADP
ftr-482	600	3	the	the	DET
ftr-482	600	4	government	government	NOUN
ftr-482	600	5	of	of	ADP
ftr-482	600	6	the	the	DET
ftr-482	600	7	united	united	PROPN
ftr-482	600	8	states	states	PROPN
ftr-482	600	9	and	and	CCONJ
ftr-482	600	10	the	the	DET
ftr-482	600	11	united	united	ADJ
ftr-482	600	12	kingdom	kingdom	NOUN
ftr-482	600	13	of	of	ADP
ftr-482	600	14	great	great	ADJ
ftr-482	600	15	britain	britain	PROPN
ftr-482	600	16	and	and	CCONJ
ftr-482	600	17	northern	northern	PROPN
ftr-482	600	18	ireland	ireland	PROPN
ftr-482	600	19	for	for	ADP
ftr-482	600	20	the	the	DET
ftr-482	600	21	avoidance	avoidance	NOUN
ftr-482	600	22	of	of	ADP
ftr-482	600	23	double	double	ADJ
ftr-482	600	24	taxation	taxation	NOUN
ftr-482	600	25	and	and	CCONJ
ftr-482	600	26	the	the	DET
ftr-482	600	27	prevention	prevention	NOUN
ftr-482	600	28	of	of	ADP
ftr-482	600	29	fiscal	fiscal	ADJ
ftr-482	600	30	evasion	evasion	NOUN
ftr-482	600	31	with	with	ADP
ftr-482	600	32	respect	respect	NOUN
ftr-482	600	33	to	to	ADP
ftr-482	600	34	taxes	taxis	NOUN
ftr-482	600	35	on	on	ADP
ftr-482	600	36	income	income	NOUN
ftr-482	600	37	,	,	PUNCT
ftr-482	600	38	dec	dec	PROPN
ftr-482	600	39	.	.	PROPN
ftr-482	600	40	31	31	NUM
ftr-482	600	41	,	,	PUNCT
ftr-482	600	42	1975	1975	NUM
ftr-482	600	43	,	,	PUNCT
ftr-482	600	44	u.s.-u.k	u.s.-u.k	PROPN
ftr-482	600	45	.	.	NOUN
ftr-482	600	46	,	,	PUNCT
ftr-482	600	47	art	art	NOUN
ftr-482	600	48	.	.	PUNCT
ftr-482	601	1	11	11	NUM
ftr-482	601	2	,	,	PUNCT
ftr-482	601	3	para	para	NOUN
ftr-482	601	4	.	.	PUNCT
ftr-482	602	1	1	1	NUM
ftr-482	602	2	.	.	X
ftr-482	602	3	116	116	NUM
ftr-482	602	4	.	.	PUNCT
ftr-482	602	5	regs	regs	PROPN
ftr-482	602	6	.	.	PUNCT
ftr-482	603	1	§	§	PROPN
ftr-482	603	2	1.267(a)-3	1.267(a)-3	NUM
ftr-482	603	3	.	.	PUNCT
ftr-482	603	4	117	117	NUM
ftr-482	603	5	.	.	PUNCT
ftr-482	603	6	regs	regs	PROPN
ftr-482	603	7	.	.	PUNCT
ftr-482	604	1	§	§	PROPN
ftr-482	604	2	1.267(a)-3(b	1.267(a)-3(b	PROPN
ftr-482	604	3	)	)	PUNCT
ftr-482	604	4	.	.	PUNCT
ftr-482	605	1	19951	19951	NUM
ftr-482	605	2	florida	florida	PROPN
ftr-482	605	3	tax	tax	PROPN
ftr-482	605	4	review	review	NOUN
ftr-482	605	5	from	from	ADP
ftr-482	605	6	u.s	u.s	PROPN
ftr-482	605	7	.	.	PROPN
ftr-482	605	8	tax	tax	NOUN
ftr-482	605	9	,	,	PUNCT
ftr-482	605	10	and	and	CCONJ
ftr-482	605	11	not	not	PART
ftr-482	605	12	because	because	SCONJ
ftr-482	605	13	of	of	ADP
ftr-482	605	14	the	the	DET
ftr-482	605	15	parent	parent	NOUN
ftr-482	605	16	's	's	PART
ftr-482	605	17	method	method	NOUN
ftr-482	605	18	of	of	ADP
ftr-482	605	19	accounting	accounting	NOUN
ftr-482	605	20	.	.	PUNCT
ftr-482	606	1	by	by	ADP
ftr-482	606	2	finding	find	VERB
ftr-482	606	3	that	that	SCONJ
ftr-482	606	4	the	the	DET
ftr-482	606	5	regulations	regulation	NOUN
ftr-482	606	6	went	go	VERB
ftr-482	606	7	beyond	beyond	ADP
ftr-482	606	8	the	the	DET
ftr-482	606	9	authority	authority	NOUN
ftr-482	606	10	granted	grant	VERB
ftr-482	606	11	by	by	ADP
ftr-482	606	12	the	the	DET
ftr-482	606	13	statute	statute	NOUN
ftr-482	606	14	,	,	PUNCT
ftr-482	606	15	the	the	DET
ftr-482	606	16	court	court	NOUN
ftr-482	606	17	avoided	avoid	VERB
ftr-482	606	18	the	the	DET
ftr-482	606	19	issue	issue	NOUN
ftr-482	606	20	of	of	ADP
ftr-482	606	21	whether	whether	SCONJ
ftr-482	606	22	the	the	DET
ftr-482	606	23	regulations	regulation	NOUN
ftr-482	606	24	could	could	AUX
ftr-482	606	25	override	override	VERB
ftr-482	606	26	or	or	CCONJ
ftr-482	606	27	limit	limit	VERB
ftr-482	606	28	treaty	treaty	NOUN
ftr-482	606	29	benefits	benefit	NOUN
ftr-482	606	30	.	.	PUNCT
ftr-482	607	1	a	a	DET
ftr-482	607	2	similar	similar	ADJ
ftr-482	607	3	conclusion	conclusion	NOUN
ftr-482	607	4	-	-	PUNCT
ftr-482	607	5	that	that	SCONJ
ftr-482	607	6	the	the	DET
ftr-482	607	7	regulations	regulation	NOUN
ftr-482	607	8	go	go	VERB
ftr-482	607	9	beyond	beyond	ADP
ftr-482	607	10	the	the	DET
ftr-482	607	11	authority	authority	NOUN
ftr-482	607	12	granted	grant	VERB
ftr-482	607	13	in	in	ADP
ftr-482	607	14	by	by	ADP
ftr-482	607	15	statute	statute	NOUN
ftr-482	607	16	-	-	PUNCT
ftr-482	607	17	is	be	AUX
ftr-482	607	18	warranted	warrant	VERB
ftr-482	607	19	in	in	ADP
ftr-482	607	20	the	the	DET
ftr-482	607	21	section	section	NOUN
ftr-482	607	22	7701(/	7701(/	NUM
ftr-482	607	23	)	)	PUNCT
ftr-482	607	24	context	context	NOUN
ftr-482	607	25	.	.	PUNCT
ftr-482	608	1	iv	iv	X
ftr-482	608	2	.	.	PUNCT
ftr-482	608	3	appropriate	appropriate	ADJ
ftr-482	608	4	date	date	NOUN
ftr-482	608	5	for	for	ADP
ftr-482	608	6	later	later	ADV
ftr-482	608	7	-	-	PUNCT
ftr-482	608	8	in	in	ADP
ftr-482	608	9	-	-	PUNCT
ftr-482	608	10	time	time	NOUN
ftr-482	608	11	purposes	purpose	NOUN
ftr-482	608	12	from	from	ADP
ftr-482	608	13	the	the	DET
ftr-482	608	14	foregoing	foregoing	NOUN
ftr-482	608	15	,	,	PUNCT
ftr-482	608	16	it	it	PRON
ftr-482	608	17	appears	appear	VERB
ftr-482	608	18	that	that	SCONJ
ftr-482	608	19	u.s	u.s	PROPN
ftr-482	608	20	.	.	PROPN
ftr-482	608	21	domestic	domestic	ADJ
ftr-482	608	22	law	law	NOUN
ftr-482	608	23	does	do	AUX
ftr-482	608	24	not	not	PART
ftr-482	608	25	support	support	VERB
ftr-482	608	26	regulations	regulation	NOUN
ftr-482	608	27	under	under	ADP
ftr-482	608	28	section	section	NOUN
ftr-482	608	29	7701(l	7701(l	NUM
ftr-482	608	30	)	)	PUNCT
ftr-482	608	31	that	that	PRON
ftr-482	608	32	override	override	VERB
ftr-482	608	33	treaty	treaty	NOUN
ftr-482	608	34	commitments	commitment	NOUN
ftr-482	608	35	.	.	PUNCT
ftr-482	609	1	however	however	ADV
ftr-482	609	2	,	,	PUNCT
ftr-482	609	3	for	for	ADP
ftr-482	609	4	purposes	purpose	NOUN
ftr-482	609	5	of	of	ADP
ftr-482	609	6	this	this	DET
ftr-482	609	7	section	section	NOUN
ftr-482	609	8	,	,	PUNCT
ftr-482	609	9	it	it	PRON
ftr-482	609	10	is	be	AUX
ftr-482	609	11	assumed	assume	VERB
ftr-482	609	12	that	that	SCONJ
ftr-482	609	13	(	(	PUNCT
ftr-482	609	14	1	1	X
ftr-482	609	15	)	)	PUNCT
ftr-482	609	16	congress	congress	PROPN
ftr-482	609	17	may	may	AUX
ftr-482	609	18	delegate	delegate	VERB
ftr-482	609	19	authority	authority	NOUN
ftr-482	609	20	to	to	PART
ftr-482	609	21	override	override	VERB
ftr-482	609	22	a	a	DET
ftr-482	609	23	treaty	treaty	NOUN
ftr-482	609	24	to	to	ADP
ftr-482	609	25	the	the	DET
ftr-482	609	26	treasury	treasury	NOUN
ftr-482	609	27	and	and	CCONJ
ftr-482	609	28	adequately	adequately	ADV
ftr-482	609	29	expressed	express	VERB
ftr-482	609	30	an	an	DET
ftr-482	609	31	intention	intention	NOUN
ftr-482	609	32	to	to	PART
ftr-482	609	33	do	do	AUX
ftr-482	609	34	so	so	ADV
ftr-482	609	35	in	in	ADP
ftr-482	609	36	section	section	NOUN
ftr-482	609	37	7701	7701	NUM
ftr-482	609	38	(	(	PUNCT
ftr-482	609	39	)	)	PUNCT
ftr-482	609	40	and	and	CCONJ
ftr-482	609	41	(	(	PUNCT
ftr-482	609	42	2	2	X
ftr-482	609	43	)	)	PUNCT
ftr-482	609	44	the	the	DET
ftr-482	609	45	treasury	treasury	PROPN
ftr-482	609	46	intends	intend	VERB
ftr-482	609	47	the	the	DET
ftr-482	609	48	regulations	regulation	NOUN
ftr-482	609	49	to	to	PART
ftr-482	609	50	override	override	VERB
ftr-482	609	51	treaties	treaty	NOUN
ftr-482	609	52	.	.	PUNCT
ftr-482	610	1	even	even	ADV
ftr-482	610	2	with	with	ADP
ftr-482	610	3	these	these	DET
ftr-482	610	4	assumptions	assumption	NOUN
ftr-482	610	5	,	,	PUNCT
ftr-482	610	6	the	the	DET
ftr-482	610	7	regulations	regulation	NOUN
ftr-482	610	8	will	will	AUX
ftr-482	610	9	not	not	PART
ftr-482	610	10	,	,	PUNCT
ftr-482	610	11	under	under	ADP
ftr-482	610	12	the	the	DET
ftr-482	610	13	later	later	ADJ
ftr-482	610	14	-	-	PUNCT
ftr-482	610	15	in	in	ADP
ftr-482	610	16	-	-	PUNCT
ftr-482	610	17	time	time	NOUN
ftr-482	610	18	rule	rule	NOUN
ftr-482	610	19	,	,	PUNCT
ftr-482	610	20	override	override	VERB
ftr-482	610	21	any	any	DET
ftr-482	610	22	treaty	treaty	NOUN
ftr-482	610	23	made	make	VERB
ftr-482	610	24	after	after	SCONJ
ftr-482	610	25	the	the	DET
ftr-482	610	26	regulations	regulation	NOUN
ftr-482	610	27	are	be	AUX
ftr-482	610	28	promulgated	promulgate	VERB
ftr-482	610	29	.	.	PUNCT
ftr-482	611	1	it	it	PRON
ftr-482	611	2	is	be	AUX
ftr-482	611	3	less	less	ADV
ftr-482	611	4	clear	clear	ADJ
ftr-482	611	5	how	how	SCONJ
ftr-482	611	6	the	the	DET
ftr-482	611	7	later	later	ADV
ftr-482	611	8	-	-	PUNCT
ftr-482	611	9	in	in	ADP
ftr-482	611	10	-	-	PUNCT
ftr-482	611	11	time	time	NOUN
ftr-482	611	12	rule	rule	NOUN
ftr-482	611	13	should	should	AUX
ftr-482	611	14	apply	apply	VERB
ftr-482	611	15	in	in	ADP
ftr-482	611	16	case	case	NOUN
ftr-482	611	17	of	of	ADP
ftr-482	611	18	a	a	DET
ftr-482	611	19	conflict	conflict	NOUN
ftr-482	611	20	between	between	ADP
ftr-482	611	21	the	the	DET
ftr-482	611	22	regulations	regulation	NOUN
ftr-482	611	23	and	and	CCONJ
ftr-482	611	24	a	a	DET
ftr-482	611	25	treaty	treaty	NOUN
ftr-482	611	26	ratified	ratify	VERB
ftr-482	611	27	after	after	ADP
ftr-482	611	28	the	the	DET
ftr-482	611	29	enactment	enactment	NOUN
ftr-482	611	30	of	of	ADP
ftr-482	611	31	section	section	NOUN
ftr-482	611	32	7701	7701	NUM
ftr-482	611	33	(	(	PUNCT
ftr-482	611	34	1	1	NUM
ftr-482	611	35	)	)	PUNCT
ftr-482	611	36	but	but	CCONJ
ftr-482	611	37	before	before	ADP
ftr-482	611	38	the	the	DET
ftr-482	611	39	promulgation	promulgation	NOUN
ftr-482	611	40	of	of	ADP
ftr-482	611	41	the	the	DET
ftr-482	611	42	final	final	ADJ
ftr-482	611	43	regulations	regulation	NOUN
ftr-482	611	44	.	.	PUNCT
ftr-482	612	1	8	8	NUM
ftr-482	612	2	for	for	ADP
ftr-482	612	3	example	example	NOUN
ftr-482	612	4	,	,	PUNCT
ftr-482	612	5	section	section	NOUN
ftr-482	612	6	7701(l	7701(l	NOUN
ftr-482	612	7	)	)	PUNCT
ftr-482	612	8	was	be	AUX
ftr-482	612	9	enacted	enact	VERB
ftr-482	612	10	on	on	ADP
ftr-482	612	11	august	august	PROPN
ftr-482	612	12	10	10	NUM
ftr-482	612	13	,	,	PUNCT
ftr-482	612	14	1993	1993	NUM
ftr-482	612	15	,	,	PUNCT
ftr-482	612	16	the	the	DET
ftr-482	612	17	u.s.-netherlands	u.s.-netherland	NOUN
ftr-482	612	18	treaty	treaty	NOUN
ftr-482	612	19	became	become	VERB
ftr-482	612	20	effective	effective	ADJ
ftr-482	612	21	on	on	ADP
ftr-482	612	22	january	january	PROPN
ftr-482	612	23	1	1	NUM
ftr-482	612	24	,	,	PUNCT
ftr-482	612	25	1994	1994	NUM
ftr-482	612	26	,	,	PUNCT
ftr-482	612	27	and	and	CCONJ
ftr-482	612	28	the	the	DET
ftr-482	612	29	regulations	regulation	NOUN
ftr-482	612	30	were	be	AUX
ftr-482	612	31	proposed	propose	VERB
ftr-482	612	32	on	on	ADP
ftr-482	612	33	october	october	PROPN
ftr-482	612	34	14	14	NUM
ftr-482	612	35	,	,	PUNCT
ftr-482	612	36	1994	1994	NUM
ftr-482	612	37	"	"	PUNCT
ftr-482	612	38	'	'	PUNCT
ftr-482	612	39	and	and	CCONJ
ftr-482	612	40	were	be	AUX
ftr-482	612	41	issued	issue	VERB
ftr-482	612	42	in	in	ADP
ftr-482	612	43	final	final	ADJ
ftr-482	612	44	form	form	NOUN
ftr-482	612	45	on	on	ADP
ftr-482	612	46	august	august	PROPN
ftr-482	612	47	10	10	NUM
ftr-482	612	48	,	,	PUNCT
ftr-482	612	49	1995.120	1995.120	NUM
ftr-482	612	50	which	which	PRON
ftr-482	612	51	is	be	AUX
ftr-482	612	52	later	later	ADV
ftr-482	612	53	in	in	ADP
ftr-482	612	54	time	time	NOUN
ftr-482	612	55	?	?	PUNCT
ftr-482	613	1	section	section	NOUN
ftr-482	613	2	7701(l	7701(l	NUM
ftr-482	613	3	)	)	PUNCT
ftr-482	613	4	and	and	CCONJ
ftr-482	613	5	its	its	PRON
ftr-482	613	6	accompanying	accompanying	ADJ
ftr-482	613	7	regulations	regulation	NOUN
ftr-482	613	8	will	will	AUX
ftr-482	613	9	not	not	PART
ftr-482	613	10	override	override	VERB
ftr-482	613	11	the	the	DET
ftr-482	613	12	u.s.-netherlands	u.s.-netherland	NOUN
ftr-482	613	13	treaty	treaty	NOUN
ftr-482	613	14	if	if	SCONJ
ftr-482	613	15	the	the	DET
ftr-482	613	16	relevant	relevant	ADJ
ftr-482	613	17	date	date	NOUN
ftr-482	613	18	for	for	ADP
ftr-482	613	19	later	later	ADV
ftr-482	613	20	-	-	PUNCT
ftr-482	613	21	in	in	ADP
ftr-482	613	22	-	-	PUNCT
ftr-482	613	23	time	time	NOUN
ftr-482	613	24	purposes	purpose	NOUN
ftr-482	613	25	is	be	AUX
ftr-482	613	26	the	the	DET
ftr-482	613	27	date	date	NOUN
ftr-482	613	28	of	of	ADP
ftr-482	613	29	enactment	enactment	NOUN
ftr-482	613	30	of	of	ADP
ftr-482	613	31	section	section	NOUN
ftr-482	613	32	7701(1	7701(1	NUM
ftr-482	613	33	)	)	PUNCT
ftr-482	613	34	.	.	PUNCT
ftr-482	614	1	however	however	ADV
ftr-482	614	2	,	,	PUNCT
ftr-482	614	3	if	if	SCONJ
ftr-482	614	4	the	the	DET
ftr-482	614	5	relevant	relevant	ADJ
ftr-482	614	6	date	date	NOUN
ftr-482	614	7	is	be	AUX
ftr-482	614	8	the	the	DET
ftr-482	614	9	date	date	NOUN
ftr-482	614	10	on	on	ADP
ftr-482	614	11	which	which	PRON
ftr-482	614	12	the	the	DET
ftr-482	614	13	final	final	ADJ
ftr-482	614	14	regulations	regulation	NOUN
ftr-482	614	15	are	be	AUX
ftr-482	614	16	promulgated	promulgate	VERB
ftr-482	614	17	,	,	PUNCT
ftr-482	614	18	the	the	DET
ftr-482	614	19	regulations	regulation	NOUN
ftr-482	614	20	are	be	AUX
ftr-482	614	21	later	later	ADV
ftr-482	614	22	-	-	PUNCT
ftr-482	614	23	in	in	ADP
ftr-482	614	24	-	-	PUNCT
ftr-482	614	25	time	time	NOUN
ftr-482	614	26	and	and	CCONJ
ftr-482	614	27	therefore	therefore	ADV
ftr-482	614	28	override	override	VERB
ftr-482	614	29	the	the	DET
ftr-482	614	30	u.s.-netherlands	u.s.-netherland	NOUN
ftr-482	614	31	treaty	treaty	PROPN
ftr-482	614	32	.	.	PUNCT
ftr-482	615	1	the	the	DET
ftr-482	615	2	later	later	ADV
ftr-482	615	3	-	-	PUNCT
ftr-482	615	4	in	in	ADP
ftr-482	615	5	-	-	PUNCT
ftr-482	615	6	time	time	NOUN
ftr-482	615	7	rule	rule	NOUN
ftr-482	615	8	is	be	AUX
ftr-482	615	9	not	not	PART
ftr-482	615	10	constitutionally	constitutionally	ADV
ftr-482	615	11	mandated	mandate	VERB
ftr-482	615	12	.	.	PUNCT
ftr-482	616	1	'12	'12	NUM
ftr-482	616	2	it	it	PRON
ftr-482	616	3	arose	arise	VERB
ftr-482	616	4	out	out	ADP
ftr-482	616	5	of	of	ADP
ftr-482	616	6	taylor	taylor	PROPN
ftr-482	616	7	v.	v.	PROPN
ftr-482	616	8	morton	morton	PROPN
ftr-482	616	9	,	,	PUNCT
ftr-482	616	10	22	22	NUM
ftr-482	616	11	one	one	NUM
ftr-482	616	12	of	of	ADP
ftr-482	616	13	the	the	DET
ftr-482	616	14	first	first	ADJ
ftr-482	616	15	cases	case	NOUN
ftr-482	616	16	to	to	PART
ftr-482	616	17	recognize	recognize	VERB
ftr-482	616	18	that	that	SCONJ
ftr-482	616	19	acts	act	NOUN
ftr-482	616	20	of	of	ADP
ftr-482	616	21	congress	congress	PROPN
ftr-482	616	22	and	and	CCONJ
ftr-482	616	23	treaties	treaty	NOUN
ftr-482	616	24	had	have	VERB
ftr-482	616	25	equal	equal	ADJ
ftr-482	616	26	status	status	NOUN
ftr-482	616	27	under	under	ADP
ftr-482	616	28	the	the	DET
ftr-482	616	29	supremacy	supremacy	NOUN
ftr-482	616	30	clause	clause	NOUN
ftr-482	616	31	.	.	PUNCT
ftr-482	617	1	in	in	ADP
ftr-482	617	2	that	that	DET
ftr-482	617	3	case	case	NOUN
ftr-482	617	4	,	,	PUNCT
ftr-482	617	5	justice	justice	PROPN
ftr-482	617	6	curtis	curtis	PROPN
ftr-482	617	7	,	,	PUNCT
ftr-482	617	8	in	in	ADP
ftr-482	617	9	resolving	resolve	VERB
ftr-482	617	10	a	a	DET
ftr-482	617	11	conflict	conflict	NOUN
ftr-482	617	12	between	between	ADP
ftr-482	617	13	an	an	DET
ftr-482	617	14	earlier	early	ADV
ftr-482	617	15	-	-	PUNCT
ftr-482	617	16	ratified	ratify	VERB
ftr-482	617	17	treaty	treaty	NOUN
ftr-482	617	18	and	and	CCONJ
ftr-482	617	19	a	a	DET
ftr-482	617	20	later	later	ADV
ftr-482	617	21	-	-	PUNCT
ftr-482	617	22	enacted	enact	VERB
ftr-482	617	23	statute	statute	NOUN
ftr-482	617	24	,	,	PUNCT
ftr-482	617	25	commented	comment	VERB
ftr-482	617	26	almost	almost	ADV
ftr-482	617	27	offhandedly	offhandedly	ADV
ftr-482	617	28	that	that	SCONJ
ftr-482	617	29	"	"	PUNCT
ftr-482	617	30	the	the	DET
ftr-482	617	31	act	act	NOUN
ftr-482	617	32	of	of	ADP
ftr-482	617	33	118	118	NUM
ftr-482	617	34	.	.	PUNCT
ftr-482	618	1	see	see	VERB
ftr-482	618	2	bennett	bennett	PROPN
ftr-482	618	3	,	,	PUNCT
ftr-482	618	4	et	et	PROPN
ftr-482	618	5	al	al	PROPN
ftr-482	618	6	.	.	PROPN
ftr-482	618	7	,	,	PUNCT
ftr-482	618	8	supra	supra	PROPN
ftr-482	618	9	note	note	PROPN
ftr-482	618	10	58	58	NUM
ftr-482	618	11	,	,	PUNCT
ftr-482	618	12	at	at	ADP
ftr-482	618	13	22	22	NUM
ftr-482	618	14	n.98	n.98	NUM
ftr-482	618	15	.	.	PROPN
ftr-482	618	16	119	119	NUM
ftr-482	618	17	.	.	PUNCT
ftr-482	619	1	intl-64	intl-64	PROPN
ftr-482	619	2	-	-	PUNCT
ftr-482	619	3	93	93	NUM
ftr-482	619	4	,	,	PUNCT
ftr-482	619	5	59	59	NUM
ftr-482	619	6	fed	feed	VERB
ftr-482	619	7	.	.	PUNCT
ftr-482	620	1	reg	reg	PROPN
ftr-482	620	2	.	.	PUNCT
ftr-482	621	1	52,110	52,110	NUM
ftr-482	621	2	(	(	PUNCT
ftr-482	621	3	1994	1994	NUM
ftr-482	621	4	)	)	PUNCT
ftr-482	621	5	.	.	PUNCT
ftr-482	622	1	120	120	NUM
ftr-482	622	2	.	.	PUNCT
ftr-482	623	1	the	the	DET
ftr-482	623	2	regulations	regulation	NOUN
ftr-482	623	3	were	be	AUX
ftr-482	623	4	filed	file	VERB
ftr-482	623	5	on	on	ADP
ftr-482	623	6	august	august	PROPN
ftr-482	623	7	10	10	NUM
ftr-482	623	8	,	,	PUNCT
ftr-482	623	9	1995	1995	NUM
ftr-482	623	10	and	and	CCONJ
ftr-482	623	11	were	be	AUX
ftr-482	623	12	published	publish	VERB
ftr-482	623	13	in	in	ADP
ftr-482	623	14	the	the	DET
ftr-482	623	15	federal	federal	ADJ
ftr-482	623	16	register	register	NOUN
ftr-482	623	17	on	on	ADP
ftr-482	623	18	aug	aug	PROPN
ftr-482	623	19	.	.	PROPN
ftr-482	623	20	11	11	NUM
ftr-482	623	21	,	,	PUNCT
ftr-482	623	22	1995	1995	NUM
ftr-482	623	23	.	.	PUNCT
ftr-482	624	1	t.d	t.d	PROPN
ftr-482	624	2	.	.	PROPN
ftr-482	624	3	8611	8611	NUM
ftr-482	624	4	,	,	PUNCT
ftr-482	624	5	60	60	NUM
ftr-482	624	6	fed	feed	VERB
ftr-482	624	7	.	.	PUNCT
ftr-482	625	1	reg	reg	PROPN
ftr-482	625	2	.	.	PUNCT
ftr-482	626	1	40,997	40,997	NUM
ftr-482	626	2	(	(	PUNCT
ftr-482	626	3	1995	1995	NUM
ftr-482	626	4	)	)	PUNCT
ftr-482	626	5	.	.	PUNCT
ftr-482	627	1	the	the	DET
ftr-482	627	2	regulations	regulation	NOUN
ftr-482	627	3	are	be	AUX
ftr-482	627	4	generally	generally	ADV
ftr-482	627	5	effective	effective	ADJ
ftr-482	627	6	for	for	ADP
ftr-482	627	7	payments	payment	NOUN
ftr-482	627	8	made	make	VERB
ftr-482	627	9	by	by	ADP
ftr-482	627	10	financed	finance	VERB
ftr-482	627	11	entities	entity	NOUN
ftr-482	627	12	after	after	ADP
ftr-482	627	13	september	september	PROPN
ftr-482	627	14	10	10	NUM
ftr-482	627	15	,	,	PUNCT
ftr-482	627	16	1995	1995	NUM
ftr-482	627	17	.	.	PUNCT
ftr-482	628	1	regs	regs	PROPN
ftr-482	628	2	.	.	PUNCT
ftr-482	629	1	§	§	PROPN
ftr-482	629	2	1.881	1.881	NUM
ftr-482	629	3	-	-	SYM
ftr-482	629	4	3(0	3(0	NUM
ftr-482	629	5	.	.	PUNCT
ftr-482	630	1	121	121	NUM
ftr-482	630	2	.	.	PUNCT
ftr-482	631	1	the	the	DET
ftr-482	631	2	cherokee	cherokee	PROPN
ftr-482	631	3	tobacco	tobacco	PROPN
ftr-482	631	4	,	,	PUNCT
ftr-482	631	5	78	78	NUM
ftr-482	631	6	u.s	u.s	PROPN
ftr-482	631	7	.	.	PROPN
ftr-482	631	8	616	616	NUM
ftr-482	631	9	,	,	PUNCT
ftr-482	631	10	621	621	NUM
ftr-482	631	11	(	(	PUNCT
ftr-482	631	12	1870	1870	NUM
ftr-482	631	13	)	)	PUNCT
ftr-482	631	14	(	(	PUNCT
ftr-482	631	15	"	"	PUNCT
ftr-482	631	16	the	the	DET
ftr-482	631	17	effect	effect	NOUN
ftr-482	631	18	of	of	ADP
ftr-482	631	19	treaties	treaty	NOUN
ftr-482	631	20	and	and	CCONJ
ftr-482	631	21	acts	act	NOUN
ftr-482	631	22	of	of	ADP
ftr-482	631	23	congress	congress	PROPN
ftr-482	631	24	,	,	PUNCT
ftr-482	631	25	when	when	SCONJ
ftr-482	631	26	in	in	ADP
ftr-482	631	27	conflict	conflict	NOUN
ftr-482	631	28	,	,	PUNCT
ftr-482	631	29	is	be	AUX
ftr-482	631	30	not	not	PART
ftr-482	631	31	settled	settle	VERB
ftr-482	631	32	by	by	ADP
ftr-482	631	33	the	the	DET
ftr-482	631	34	constitution	constitution	NOUN
ftr-482	631	35	.	.	PUNCT
ftr-482	631	36	"	"	PUNCT
ftr-482	631	37	)	)	PUNCT
ftr-482	631	38	.	.	PUNCT
ftr-482	632	1	122	122	NUM
ftr-482	632	2	.	.	X
ftr-482	633	1	23	23	NUM
ftr-482	633	2	f.	f.	PROPN
ftr-482	633	3	cas	cas	PROPN
ftr-482	633	4	.	.	PROPN
ftr-482	633	5	784	784	NUM
ftr-482	633	6	(	(	PUNCT
ftr-482	633	7	c.c.d	c.c.d	NOUN
ftr-482	633	8	.	.	PUNCT
ftr-482	633	9	mass	mass	PROPN
ftr-482	633	10	.	.	PUNCT
ftr-482	633	11	1855	1855	NUM
ftr-482	633	12	)	)	PUNCT
ftr-482	633	13	(	(	PUNCT
ftr-482	633	14	no	no	INTJ
ftr-482	633	15	.	.	NOUN
ftr-482	633	16	13,799	13,799	NUM
ftr-482	633	17	)	)	PUNCT
ftr-482	633	18	.	.	PUNCT
ftr-482	634	1	[	[	X
ftr-482	634	2	vol	vol	NOUN
ftr-482	634	3	.	.	PUNCT
ftr-482	634	4	2:9	2:9	NUM
ftr-482	634	5	treaty	treaty	NOUN
ftr-482	634	6	override	override	NOUN
ftr-482	634	7	by	by	ADP
ftr-482	634	8	administrative	administrative	ADJ
ftr-482	634	9	regulation	regulation	NOUN
ftr-482	634	10	congress	congress	PROPN
ftr-482	634	11	,	,	PUNCT
ftr-482	634	12	because	because	SCONJ
ftr-482	634	13	it	it	PRON
ftr-482	634	14	is	be	AUX
ftr-482	634	15	the	the	DET
ftr-482	634	16	later	later	ADJ
ftr-482	634	17	law	law	NOUN
ftr-482	634	18	,	,	PUNCT
ftr-482	634	19	must	must	AUX
ftr-482	634	20	prescribe	prescribe	VERB
ftr-482	634	21	the	the	DET
ftr-482	634	22	rule	rule	NOUN
ftr-482	634	23	by	by	ADP
ftr-482	634	24	which	which	PRON
ftr-482	634	25	this	this	DET
ftr-482	634	26	case	case	NOUN
ftr-482	634	27	is	be	AUX
ftr-482	634	28	to	to	PART
ftr-482	634	29	be	be	AUX
ftr-482	634	30	determined	determine	VERB
ftr-482	634	31	...	...	PUNCT
ftr-482	635	1	."'23	."'23	PROPN
ftr-482	635	2	taylor	taylor	PROPN
ftr-482	635	3	v.	v.	PROPN
ftr-482	635	4	morton	morton	PROPN
ftr-482	635	5	was	be	AUX
ftr-482	635	6	cited	cite	VERB
ftr-482	635	7	with	with	ADP
ftr-482	635	8	approval	approval	NOUN
ftr-482	635	9	in	in	ADP
ftr-482	635	10	a	a	DET
ftr-482	635	11	series	series	NOUN
ftr-482	635	12	of	of	ADP
ftr-482	635	13	supreme	supreme	PROPN
ftr-482	635	14	court	court	PROPN
ftr-482	635	15	cases	case	NOUN
ftr-482	635	16	firmly	firmly	ADV
ftr-482	635	17	establishing	establish	VERB
ftr-482	635	18	the	the	DET
ftr-482	635	19	later	later	ADJ
ftr-482	635	20	-	-	PUNCT
ftr-482	635	21	in	in	ADP
ftr-482	635	22	-	-	PUNCT
ftr-482	635	23	time	time	NOUN
ftr-482	635	24	rule	rule	NOUN
ftr-482	635	25	.	.	PUNCT
ftr-482	635	26	'	'	PUNCT
ftr-482	636	1	24	24	NUM
ftr-482	636	2	every	every	DET
ftr-482	636	3	application	application	NOUN
ftr-482	636	4	of	of	ADP
ftr-482	636	5	the	the	DET
ftr-482	636	6	rule	rule	NOUN
ftr-482	636	7	focuses	focus	VERB
ftr-482	636	8	on	on	ADP
ftr-482	636	9	the	the	DET
ftr-482	636	10	enactment	enactment	NOUN
ftr-482	636	11	date	date	NOUN
ftr-482	636	12	of	of	ADP
ftr-482	636	13	"	"	PUNCT
ftr-482	636	14	an	an	DET
ftr-482	636	15	act	act	NOUN
ftr-482	636	16	of	of	ADP
ftr-482	636	17	congress	congress	PROPN
ftr-482	636	18	'	'	PART
ftr-482	636	19	25	25	NUM
ftr-482	636	20	or	or	CCONJ
ftr-482	636	21	"	"	PUNCT
ftr-482	636	22	an	an	DET
ftr-482	636	23	act	act	NOUN
ftr-482	636	24	of	of	ADP
ftr-482	636	25	legislation	legislation	NOUN
ftr-482	636	26	.	.	PUNCT
ftr-482	636	27	"'6	"'6	PUNCT
ftr-482	637	1	no	no	DET
ftr-482	637	2	reference	reference	NOUN
ftr-482	637	3	is	be	AUX
ftr-482	637	4	made	make	VERB
ftr-482	637	5	to	to	ADP
ftr-482	637	6	the	the	DET
ftr-482	637	7	date	date	NOUN
ftr-482	637	8	of	of	ADP
ftr-482	637	9	enactment	enactment	NOUN
ftr-482	637	10	of	of	ADP
ftr-482	637	11	a	a	DET
ftr-482	637	12	regulation	regulation	NOUN
ftr-482	637	13	.	.	PUNCT
ftr-482	638	1	the	the	DET
ftr-482	638	2	judicially	judicially	ADV
ftr-482	638	3	developed	develop	VERB
ftr-482	638	4	later	later	ADJ
ftr-482	638	5	-	-	PUNCT
ftr-482	638	6	in	in	ADP
ftr-482	638	7	-	-	PUNCT
ftr-482	638	8	time	time	NOUN
ftr-482	638	9	rule	rule	NOUN
ftr-482	638	10	is	be	AUX
ftr-482	638	11	codified	codify	VERB
ftr-482	638	12	in	in	ADP
ftr-482	638	13	section	section	NOUN
ftr-482	638	14	7852(d)(1	7852(d)(1	NUM
ftr-482	638	15	)	)	PUNCT
ftr-482	638	16	,	,	PUNCT
ftr-482	638	17	as	as	SCONJ
ftr-482	638	18	follows	follow	VERB
ftr-482	638	19	:	:	PUNCT
ftr-482	638	20	"	"	PUNCT
ftr-482	638	21	for	for	ADP
ftr-482	638	22	purposes	purpose	NOUN
ftr-482	638	23	of	of	ADP
ftr-482	638	24	determining	determine	VERB
ftr-482	638	25	the	the	DET
ftr-482	638	26	relationship	relationship	NOUN
ftr-482	638	27	between	between	ADP
ftr-482	638	28	a	a	DET
ftr-482	638	29	provision	provision	NOUN
ftr-482	638	30	of	of	ADP
ftr-482	638	31	a	a	DET
ftr-482	638	32	treaty	treaty	NOUN
ftr-482	638	33	and	and	CCONJ
ftr-482	638	34	any	any	DET
ftr-482	638	35	law	law	NOUN
ftr-482	638	36	of	of	ADP
ftr-482	638	37	the	the	DET
ftr-482	638	38	united	united	PROPN
ftr-482	638	39	states	states	PROPN
ftr-482	638	40	affecting	affect	VERB
ftr-482	638	41	revenue	revenue	NOUN
ftr-482	638	42	,	,	PUNCT
ftr-482	638	43	neither	neither	CCONJ
ftr-482	638	44	the	the	DET
ftr-482	638	45	treaty	treaty	NOUN
ftr-482	638	46	nor	nor	CCONJ
ftr-482	638	47	the	the	DET
ftr-482	638	48	law	law	NOUN
ftr-482	638	49	shall	shall	AUX
ftr-482	638	50	have	have	VERB
ftr-482	638	51	preferential	preferential	ADJ
ftr-482	638	52	status	status	NOUN
ftr-482	638	53	by	by	ADP
ftr-482	638	54	reason	reason	NOUN
ftr-482	638	55	of	of	ADP
ftr-482	638	56	its	its	PRON
ftr-482	638	57	being	be	AUX
ftr-482	638	58	a	a	DET
ftr-482	638	59	treaty	treaty	NOUN
ftr-482	638	60	or	or	CCONJ
ftr-482	638	61	law	law	NOUN
ftr-482	638	62	.	.	PUNCT
ftr-482	638	63	"	"	PUNCT
ftr-482	639	1	the	the	DET
ftr-482	639	2	legislative	legislative	ADJ
ftr-482	639	3	history	history	NOUN
ftr-482	639	4	of	of	ADP
ftr-482	639	5	this	this	DET
ftr-482	639	6	provision	provision	NOUN
ftr-482	639	7	states	state	NOUN
ftr-482	639	8	in	in	ADP
ftr-482	639	9	part	part	NOUN
ftr-482	639	10	:	:	PUNCT
ftr-482	639	11	in	in	ADP
ftr-482	639	12	adopting	adopt	VERB
ftr-482	639	13	this	this	DET
ftr-482	639	14	rule	rule	NOUN
ftr-482	639	15	the	the	DET
ftr-482	639	16	committee	committee	NOUN
ftr-482	639	17	intends	intend	VERB
ftr-482	639	18	to	to	PART
ftr-482	639	19	permanently	permanently	ADV
ftr-482	639	20	codify	codify	VERB
ftr-482	639	21	(	(	PUNCT
ftr-482	639	22	with	with	ADP
ftr-482	639	23	respect	respect	NOUN
ftr-482	639	24	to	to	ADP
ftr-482	639	25	tax	tax	NOUN
ftr-482	639	26	-	-	PUNCT
ftr-482	639	27	related	relate	VERB
ftr-482	639	28	provisions	provision	NOUN
ftr-482	639	29	)	)	PUNCT
ftr-482	639	30	present	present	ADJ
ftr-482	639	31	law	law	NOUN
ftr-482	639	32	to	to	ADP
ftr-482	639	33	the	the	DET
ftr-482	639	34	effect	effect	NOUN
ftr-482	639	35	that	that	SCONJ
ftr-482	639	36	canons	canon	NOUN
ftr-482	639	37	of	of	ADP
ftr-482	639	38	construction	construction	NOUN
ftr-482	639	39	applied	apply	VERB
ftr-482	639	40	by	by	ADP
ftr-482	639	41	the	the	DET
ftr-482	639	42	courts	court	NOUN
ftr-482	639	43	to	to	ADP
ftr-482	639	44	the	the	DET
ftr-482	639	45	interaction	interaction	NOUN
ftr-482	639	46	of	of	ADP
ftr-482	639	47	two	two	NUM
ftr-482	639	48	statutes	statute	NOUN
ftr-482	639	49	enacted	enact	VERB
ftr-482	639	50	at	at	ADP
ftr-482	639	51	different	different	ADJ
ftr-482	639	52	times	time	NOUN
ftr-482	639	53	apply	apply	VERB
ftr-482	639	54	also	also	ADV
ftr-482	639	55	in	in	ADP
ftr-482	639	56	construing	construe	VERB
ftr-482	639	57	the	the	DET
ftr-482	639	58	interactions	interaction	NOUN
ftr-482	639	59	of	of	ADP
ftr-482	639	60	revenue	revenue	NOUN
ftr-482	639	61	statutes	statute	NOUN
ftr-482	639	62	and	and	CCONJ
ftr-482	639	63	treaties	treaty	NOUN
ftr-482	639	64	enacted	enact	VERB
ftr-482	639	65	and	and	CCONJ
ftr-482	639	66	entered	enter	VERB
ftr-482	639	67	into	into	ADP
ftr-482	639	68	at	at	ADP
ftr-482	639	69	different	different	ADJ
ftr-482	639	70	times	time	NOUN
ftr-482	639	71	.	.	PUNCT
ftr-482	640	1	the	the	DET
ftr-482	640	2	committee	committee	NOUN
ftr-482	640	3	does	do	AUX
ftr-482	640	4	not	not	PART
ftr-482	640	5	intend	intend	VERB
ftr-482	640	6	this	this	DET
ftr-482	640	7	codification	codification	NOUN
ftr-482	640	8	to	to	PART
ftr-482	640	9	alter	alter	VERB
ftr-482	640	10	the	the	DET
ftr-482	640	11	initial	initial	ADJ
ftr-482	640	12	presumption	presumption	NOUN
ftr-482	640	13	of	of	ADP
ftr-482	640	14	harmony	harmony	NOUN
ftr-482	640	15	between	between	ADP
ftr-482	640	16	,	,	PUNCT
ftr-482	640	17	for	for	ADP
ftr-482	640	18	example	example	NOUN
ftr-482	640	19	,	,	PUNCT
ftr-482	640	20	earlier	early	ADJ
ftr-482	640	21	treaties	treaty	NOUN
ftr-482	640	22	and	and	CCONJ
ftr-482	640	23	later	late	ADJ
ftr-482	640	24	statutes	statute	NOUN
ftr-482	640	25	.	.	PUNCT
ftr-482	641	1	'27	'27	NUM
ftr-482	641	2	the	the	DET
ftr-482	641	3	history	history	NOUN
ftr-482	641	4	of	of	ADP
ftr-482	641	5	another	another	DET
ftr-482	641	6	provision	provision	NOUN
ftr-482	641	7	perhaps	perhaps	ADV
ftr-482	641	8	offers	offer	VERB
ftr-482	641	9	some	some	DET
ftr-482	641	10	insight	insight	NOUN
ftr-482	641	11	into	into	ADP
ftr-482	641	12	a	a	DET
ftr-482	641	13	changed	change	VERB
ftr-482	641	14	mood	mood	NOUN
ftr-482	641	15	in	in	ADP
ftr-482	641	16	congress	congress	PROPN
ftr-482	641	17	.	.	PUNCT
ftr-482	642	1	prior	prior	ADV
ftr-482	642	2	to	to	ADP
ftr-482	642	3	amendment	amendment	NOUN
ftr-482	642	4	in	in	ADP
ftr-482	642	5	1988	1988	NUM
ftr-482	642	6	,	,	PUNCT
ftr-482	642	7	section	section	NOUN
ftr-482	642	8	894(a	894(a	NUM
ftr-482	642	9	)	)	PUNCT
ftr-482	642	10	provided	provide	VERB
ftr-482	642	11	in	in	ADP
ftr-482	642	12	part	part	NOUN
ftr-482	642	13	:	:	PUNCT
ftr-482	642	14	"	"	PUNCT
ftr-482	642	15	income	income	NOUN
ftr-482	642	16	of	of	ADP
ftr-482	642	17	any	any	DET
ftr-482	642	18	kind	kind	NOUN
ftr-482	642	19	,	,	PUNCT
ftr-482	642	20	to	to	ADP
ftr-482	642	21	the	the	DET
ftr-482	642	22	extent	extent	NOUN
ftr-482	642	23	required	require	VERB
ftr-482	642	24	by	by	ADP
ftr-482	642	25	any	any	DET
ftr-482	642	26	treaty	treaty	NOUN
ftr-482	642	27	obligation	obligation	NOUN
ftr-482	642	28	of	of	ADP
ftr-482	642	29	the	the	DET
ftr-482	642	30	united	united	PROPN
ftr-482	642	31	states	states	PROPN
ftr-482	642	32	,	,	PUNCT
ftr-482	642	33	shall	shall	AUX
ftr-482	642	34	not	not	PART
ftr-482	642	35	be	be	AUX
ftr-482	642	36	included	include	VERB
ftr-482	642	37	in	in	ADP
ftr-482	642	38	gross	gross	ADJ
ftr-482	642	39	income	income	NOUN
ftr-482	642	40	and	and	CCONJ
ftr-482	642	41	shall	shall	AUX
ftr-482	642	42	be	be	AUX
ftr-482	642	43	exempt	exempt	ADJ
ftr-482	642	44	from	from	ADP
ftr-482	642	45	taxation	taxation	NOUN
ftr-482	642	46	under	under	ADP
ftr-482	642	47	this	this	DET
ftr-482	642	48	subtitle	subtitle	NOUN
ftr-482	642	49	.	.	PUNCT
ftr-482	642	50	"	"	PUNCT
ftr-482	643	1	this	this	DET
ftr-482	643	2	language	language	NOUN
ftr-482	643	3	seems	seem	VERB
ftr-482	643	4	innocuous	innocuous	ADJ
ftr-482	643	5	enough	enough	ADV
ftr-482	643	6	,	,	PUNCT
ftr-482	643	7	but	but	CCONJ
ftr-482	643	8	congress	congress	PROPN
ftr-482	643	9	became	become	VERB
ftr-482	643	10	concerned	concerned	ADJ
ftr-482	643	11	that	that	SCONJ
ftr-482	643	12	it	it	PRON
ftr-482	643	13	proclaimed	proclaim	VERB
ftr-482	643	14	that	that	SCONJ
ftr-482	643	15	tax	tax	NOUN
ftr-482	643	16	treaties	treaty	NOUN
ftr-482	643	17	were	be	AUX
ftr-482	643	18	superior	superior	ADJ
ftr-482	643	19	to	to	ADP
ftr-482	643	20	domestic	domestic	ADJ
ftr-482	643	21	legislation	legislation	NOUN
ftr-482	643	22	.	.	PUNCT
ftr-482	644	1	as	as	SCONJ
ftr-482	644	2	amended	amend	VERB
ftr-482	644	3	in	in	ADP
ftr-482	644	4	1988	1988	NUM
ftr-482	644	5	,	,	PUNCT
ftr-482	644	6	section	section	NOUN
ftr-482	644	7	894(a	894(a	PROPN
ftr-482	644	8	)	)	PUNCT
ftr-482	644	9	now	now	ADV
ftr-482	644	10	reads	read	VERB
ftr-482	644	11	:	:	PUNCT
ftr-482	644	12	"	"	PUNCT
ftr-482	644	13	the	the	DET
ftr-482	644	14	provisions	provision	NOUN
ftr-482	644	15	of	of	ADP
ftr-482	644	16	this	this	DET
ftr-482	644	17	title	title	NOUN
ftr-482	644	18	shall	shall	AUX
ftr-482	644	19	be	be	AUX
ftr-482	644	20	applied	apply	VERB
ftr-482	644	21	to	to	ADP
ftr-482	644	22	any	any	DET
ftr-482	644	23	taxpayer	taxpayer	NOUN
ftr-482	644	24	with	with	ADP
ftr-482	644	25	due	due	ADJ
ftr-482	644	26	regard	regard	NOUN
ftr-482	644	27	to	to	ADP
ftr-482	644	28	any	any	DET
ftr-482	644	29	treaty	treaty	NOUN
ftr-482	644	30	obligation	obligation	NOUN
ftr-482	644	31	of	of	ADP
ftr-482	644	32	the	the	DET
ftr-482	644	33	united	united	PROPN
ftr-482	644	34	states	states	PROPN
ftr-482	644	35	which	which	PRON
ftr-482	644	36	applies	apply	VERB
ftr-482	644	37	to	to	ADP
ftr-482	644	38	such	such	ADJ
ftr-482	644	39	taxpayer	taxpayer	NOUN
ftr-482	644	40	.	.	PUNCT
ftr-482	644	41	"	"	PUNCT
ftr-482	645	1	the	the	DET
ftr-482	645	2	change	change	NOUN
ftr-482	645	3	serves	serve	VERB
ftr-482	645	4	as	as	ADP
ftr-482	645	5	a	a	DET
ftr-482	645	6	congressional	congressional	ADJ
ftr-482	645	7	warning	warning	NOUN
ftr-482	645	8	that	that	SCONJ
ftr-482	645	9	treaty	treaty	NOUN
ftr-482	645	10	obligations	obligation	NOUN
ftr-482	645	11	must	must	AUX
ftr-482	645	12	give	give	VERB
ftr-482	645	13	way	way	NOUN
ftr-482	645	14	to	to	ADP
ftr-482	645	15	later	later	ADV
ftr-482	645	16	-	-	PUNCT
ftr-482	645	17	enacted	enact	VERB
ftr-482	645	18	legislation	legislation	NOUN
ftr-482	645	19	.	.	PUNCT
ftr-482	646	1	123	123	NUM
ftr-482	646	2	.	.	PUNCT
ftr-482	647	1	i	i	PRON
ftr-482	647	2	d.	d.	PROPN
ftr-482	647	3	at	at	ADP
ftr-482	647	4	785	785	NUM
ftr-482	647	5	(	(	PUNCT
ftr-482	647	6	emphasis	emphasis	NOUN
ftr-482	647	7	added	add	VERB
ftr-482	647	8	)	)	PUNCT
ftr-482	647	9	.	.	PUNCT
ftr-482	648	1	124	124	NUM
ftr-482	648	2	.	.	PUNCT
ftr-482	649	1	chinese	chinese	ADJ
ftr-482	649	2	exclusion	exclusion	NOUN
ftr-482	649	3	case	case	NOUN
ftr-482	649	4	,	,	PUNCT
ftr-482	649	5	130	130	NUM
ftr-482	649	6	u.s	u.s	PROPN
ftr-482	649	7	.	.	PROPN
ftr-482	649	8	581	581	NUM
ftr-482	649	9	,	,	PUNCT
ftr-482	649	10	602	602	NUM
ftr-482	649	11	(	(	PUNCT
ftr-482	649	12	1889	1889	NUM
ftr-482	649	13	)	)	PUNCT
ftr-482	649	14	;	;	PUNCT
ftr-482	649	15	whitney	whitney	PROPN
ftr-482	649	16	v.	v.	PROPN
ftr-482	649	17	robertson	robertson	PROPN
ftr-482	649	18	,	,	PUNCT
ftr-482	649	19	124	124	NUM
ftr-482	649	20	u.s	u.s	PROPN
ftr-482	649	21	.	.	PROPN
ftr-482	649	22	190	190	NUM
ftr-482	649	23	,	,	PUNCT
ftr-482	649	24	194	194	NUM
ftr-482	649	25	-	-	SYM
ftr-482	649	26	95	95	NUM
ftr-482	649	27	(	(	PUNCT
ftr-482	649	28	1888	1888	NUM
ftr-482	649	29	)	)	PUNCT
ftr-482	649	30	;	;	PUNCT
ftr-482	649	31	head	head	VERB
ftr-482	649	32	money	money	NOUN
ftr-482	649	33	cases	case	NOUN
ftr-482	649	34	,	,	PUNCT
ftr-482	649	35	112	112	NUM
ftr-482	649	36	u.s	u.s	PROPN
ftr-482	649	37	.	.	PROPN
ftr-482	649	38	580	580	NUM
ftr-482	649	39	,	,	PUNCT
ftr-482	649	40	585	585	NUM
ftr-482	649	41	(	(	PUNCT
ftr-482	649	42	1884	1884	NUM
ftr-482	649	43	)	)	PUNCT
ftr-482	649	44	;	;	PUNCT
ftr-482	649	45	the	the	DET
ftr-482	649	46	cherokee	cherokee	PROPN
ftr-482	649	47	tobacco	tobacco	PROPN
ftr-482	649	48	,	,	PUNCT
ftr-482	649	49	78	78	NUM
ftr-482	649	50	u.s	u.s	PROPN
ftr-482	649	51	.	.	PROPN
ftr-482	649	52	616	616	NUM
ftr-482	649	53	,	,	PUNCT
ftr-482	649	54	621	621	NUM
ftr-482	649	55	n.9	n.9	SYM
ftr-482	649	56	(	(	PUNCT
ftr-482	649	57	1870	1870	NUM
ftr-482	649	58	)	)	PUNCT
ftr-482	649	59	.	.	PUNCT
ftr-482	650	1	125	125	NUM
ftr-482	650	2	.	.	PUNCT
ftr-482	651	1	chinese	chinese	ADJ
ftr-482	651	2	exclusion	exclusion	NOUN
ftr-482	651	3	case	case	NOUN
ftr-482	651	4	,	,	PUNCT
ftr-482	651	5	130	130	NUM
ftr-482	651	6	u.s	u.s	PROPN
ftr-482	651	7	.	.	PROPN
ftr-482	651	8	at	at	ADP
ftr-482	651	9	602	602	NUM
ftr-482	651	10	;	;	PUNCT
ftr-482	651	11	head	head	VERB
ftr-482	651	12	money	money	NOUN
ftr-482	651	13	cases	case	NOUN
ftr-482	651	14	.	.	PUNCT
ftr-482	652	1	112	112	NUM
ftr-482	652	2	u.s	u.s	PROPN
ftr-482	652	3	.	.	PROPN
ftr-482	652	4	at	at	ADP
ftr-482	652	5	599	599	NUM
ftr-482	652	6	;	;	PUNCT
ftr-482	652	7	the	the	DET
ftr-482	652	8	cherokee	cherokee	PROPN
ftr-482	652	9	tobacco	tobacco	PROPN
ftr-482	652	10	,	,	PUNCT
ftr-482	652	11	78	78	NUM
ftr-482	652	12	u.s	u.s	PROPN
ftr-482	652	13	.	.	PROPN
ftr-482	652	14	at	at	ADP
ftr-482	652	15	621	621	NUM
ftr-482	652	16	;	;	PUNCT
ftr-482	652	17	taylor	taylor	PROPN
ftr-482	652	18	v.	v.	PROPN
ftr-482	652	19	morton	morton	PROPN
ftr-482	652	20	,	,	PUNCT
ftr-482	652	21	23	23	NUM
ftr-482	652	22	f.	f.	PROPN
ftr-482	652	23	cas	cas	PROPN
ftr-482	652	24	.	.	PUNCT
ftr-482	653	1	at	at	ADP
ftr-482	653	2	785	785	NUM
ftr-482	653	3	.	.	PUNCT
ftr-482	653	4	126	126	NUM
ftr-482	653	5	.	.	PUNCT
ftr-482	654	1	whitney	whitney	PROPN
ftr-482	654	2	v.	v.	PROPN
ftr-482	654	3	robertson	robertson	PROPN
ftr-482	654	4	,	,	PUNCT
ftr-482	654	5	124	124	NUM
ftr-482	654	6	u.s	u.s	PROPN
ftr-482	654	7	.	.	PROPN
ftr-482	654	8	at	at	ADP
ftr-482	654	9	194	194	NUM
ftr-482	654	10	.	.	PUNCT
ftr-482	655	1	127	127	NUM
ftr-482	655	2	.	.	PUNCT
ftr-482	656	1	s.	s.	PROPN
ftr-482	656	2	rep	rep	PROPN
ftr-482	656	3	.	.	PROPN
ftr-482	657	1	no	no	PROPN
ftr-482	657	2	.	.	NOUN
ftr-482	657	3	445	445	NUM
ftr-482	657	4	,	,	PUNCT
ftr-482	657	5	100th	100th	ADJ
ftr-482	657	6	cong	cong	NOUN
ftr-482	657	7	.	.	PROPN
ftr-482	658	1	,	,	PUNCT
ftr-482	658	2	2d	2d	PROPN
ftr-482	658	3	sess	sess	NOUN
ftr-482	658	4	.	.	PUNCT
ftr-482	659	1	321	321	NUM
ftr-482	659	2	(	(	PUNCT
ftr-482	659	3	1988	1988	NUM
ftr-482	659	4	)	)	PUNCT
ftr-482	659	5	.	.	PUNCT
ftr-482	660	1	reprinted	reprint	VERB
ftr-482	660	2	in	in	ADP
ftr-482	660	3	1988	1988	NUM
ftr-482	660	4	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-482	660	5	.	.	PUNCT
ftr-482	660	6	4515	4515	NUM
ftr-482	660	7	,	,	PUNCT
ftr-482	660	8	4833	4833	NUM
ftr-482	660	9	.	.	PUNCT
ftr-482	661	1	19951	19951	NUM
ftr-482	661	2	florida	florida	PROPN
ftr-482	661	3	tax	tax	PROPN
ftr-482	661	4	review	review	NOUN
ftr-482	661	5	however	however	ADV
ftr-482	661	6	,	,	PUNCT
ftr-482	661	7	neither	neither	DET
ftr-482	661	8	section	section	NOUN
ftr-482	661	9	7852(d)(1	7852(d)(1	NUM
ftr-482	661	10	)	)	PUNCT
ftr-482	661	11	nor	nor	CCONJ
ftr-482	661	12	section	section	NOUN
ftr-482	661	13	894(a	894(a	NUM
ftr-482	661	14	)	)	PUNCT
ftr-482	661	15	answers	answer	VERB
ftr-482	661	16	the	the	DET
ftr-482	661	17	question	question	NOUN
ftr-482	661	18	of	of	ADP
ftr-482	661	19	whether	whether	SCONJ
ftr-482	661	20	the	the	DET
ftr-482	661	21	date	date	NOUN
ftr-482	661	22	of	of	ADP
ftr-482	661	23	the	the	DET
ftr-482	661	24	regulation	regulation	NOUN
ftr-482	661	25	or	or	CCONJ
ftr-482	661	26	the	the	DET
ftr-482	661	27	date	date	NOUN
ftr-482	661	28	of	of	ADP
ftr-482	661	29	the	the	DET
ftr-482	661	30	authorizing	authorize	VERB
ftr-482	661	31	statute	statute	NOUN
ftr-482	661	32	should	should	AUX
ftr-482	661	33	govern	govern	VERB
ftr-482	661	34	for	for	ADP
ftr-482	661	35	later	later	ADV
ftr-482	661	36	-	-	PUNCT
ftr-482	661	37	in	in	ADP
ftr-482	661	38	-	-	PUNCT
ftr-482	661	39	time	time	NOUN
ftr-482	661	40	purposes	purpose	NOUN
ftr-482	661	41	.	.	PUNCT
ftr-482	662	1	a.	a.	NOUN
ftr-482	662	2	legislative	legislative	PROPN
ftr-482	662	3	regulations	regulation	NOUN
ftr-482	662	4	alone	alone	ADV
ftr-482	662	5	are	be	AUX
ftr-482	662	6	not	not	PART
ftr-482	662	7	laws	law	NOUN
ftr-482	662	8	in	in	ADP
ftr-482	662	9	constitutional	constitutional	ADJ
ftr-482	662	10	sense	sense	NOUN
ftr-482	662	11	although	although	SCONJ
ftr-482	662	12	the	the	DET
ftr-482	662	13	supreme	supreme	PROPN
ftr-482	662	14	court	court	PROPN
ftr-482	662	15	has	have	AUX
ftr-482	662	16	never	never	ADV
ftr-482	662	17	directly	directly	ADV
ftr-482	662	18	addressed	address	VERB
ftr-482	662	19	this	this	DET
ftr-482	662	20	question	question	NOUN
ftr-482	662	21	,	,	PUNCT
ftr-482	662	22	it	it	PRON
ftr-482	662	23	has	have	AUX
ftr-482	662	24	made	make	VERB
ftr-482	662	25	clear	clear	ADJ
ftr-482	662	26	that	that	SCONJ
ftr-482	662	27	a	a	DET
ftr-482	662	28	regulation	regulation	NOUN
ftr-482	662	29	is	be	AUX
ftr-482	662	30	given	give	VERB
ftr-482	662	31	the	the	DET
ftr-482	662	32	effect	effect	NOUN
ftr-482	662	33	of	of	ADP
ftr-482	662	34	law	law	NOUN
ftr-482	662	35	only	only	ADV
ftr-482	662	36	because	because	SCONJ
ftr-482	662	37	it	it	PRON
ftr-482	662	38	is	be	AUX
ftr-482	662	39	authorized	authorize	VERB
ftr-482	662	40	by	by	ADP
ftr-482	662	41	statute	statute	PROPN
ftr-482	662	42	.	.	PUNCT
ftr-482	663	1	in	in	ADP
ftr-482	663	2	chrysler	chrysler	PROPN
ftr-482	663	3	corp	corp	PROPN
ftr-482	663	4	.	.	PROPN
ftr-482	664	1	v.	v.	PROPN
ftr-482	664	2	brown	brown	PROPN
ftr-482	664	3	,	,	PUNCT
ftr-482	664	4	2	2	NUM
ftr-482	664	5	8	8	NUM
ftr-482	664	6	the	the	DET
ftr-482	664	7	court	court	NOUN
ftr-482	664	8	stated	state	VERB
ftr-482	664	9	that	that	SCONJ
ftr-482	664	10	a	a	DET
ftr-482	664	11	regulation	regulation	NOUN
ftr-482	664	12	can	can	AUX
ftr-482	664	13	have	have	VERB
ftr-482	664	14	the	the	DET
ftr-482	664	15	"	"	PUNCT
ftr-482	664	16	force	force	NOUN
ftr-482	664	17	and	and	CCONJ
ftr-482	664	18	effect	effect	NOUN
ftr-482	664	19	of	of	ADP
ftr-482	664	20	law	law	NOUN
ftr-482	664	21	,	,	PUNCT
ftr-482	664	22	"	"	PUNCT
ftr-482	664	23	but	but	CCONJ
ftr-482	664	24	further	far	ADV
ftr-482	664	25	noted	note	VERB
ftr-482	664	26	:	:	PUNCT
ftr-482	664	27	"	"	PUNCT
ftr-482	664	28	the	the	DET
ftr-482	664	29	legislative	legislative	ADJ
ftr-482	664	30	power	power	NOUN
ftr-482	664	31	of	of	ADP
ftr-482	664	32	the	the	DET
ftr-482	664	33	united	united	PROPN
ftr-482	664	34	states	states	PROPN
ftr-482	664	35	is	be	AUX
ftr-482	664	36	vested	vest	VERB
ftr-482	664	37	in	in	ADP
ftr-482	664	38	the	the	DET
ftr-482	664	39	congress	congress	NOUN
ftr-482	664	40	,	,	PUNCT
ftr-482	664	41	and	and	CCONJ
ftr-482	664	42	the	the	DET
ftr-482	664	43	exercise	exercise	NOUN
ftr-482	664	44	of	of	ADP
ftr-482	664	45	quasi	quasi	ADJ
ftr-482	664	46	-	-	ADJ
ftr-482	664	47	legislative	legislative	ADJ
ftr-482	664	48	authority	authority	NOUN
ftr-482	664	49	by	by	ADP
ftr-482	664	50	governmental	governmental	ADJ
ftr-482	664	51	departments	department	NOUN
ftr-482	664	52	and	and	CCONJ
ftr-482	664	53	agencies	agency	NOUN
ftr-482	664	54	must	must	AUX
ftr-482	664	55	be	be	AUX
ftr-482	664	56	rooted	root	VERB
ftr-482	664	57	in	in	ADP
ftr-482	664	58	a	a	DET
ftr-482	664	59	grant	grant	NOUN
ftr-482	664	60	of	of	ADP
ftr-482	664	61	such	such	ADJ
ftr-482	664	62	power	power	NOUN
ftr-482	664	63	by	by	ADP
ftr-482	664	64	the	the	DET
ftr-482	664	65	congress	congress	PROPN
ftr-482	664	66	and	and	CCONJ
ftr-482	664	67	subject	subject	ADJ
ftr-482	664	68	to	to	ADP
ftr-482	664	69	limitations	limitation	NOUN
ftr-482	664	70	which	which	PRON
ftr-482	664	71	that	that	DET
ftr-482	664	72	body	body	NOUN
ftr-482	664	73	imposes	impose	VERB
ftr-482	664	74	.	.	PUNCT
ftr-482	665	1	"'2	"'2	PUNCT
ftr-482	665	2	9	9	NUM
ftr-482	665	3	in	in	ADP
ftr-482	665	4	manhattan	manhattan	PROPN
ftr-482	665	5	general	general	PROPN
ftr-482	665	6	equipment	equipment	PROPN
ftr-482	665	7	co.	co.	PROPN
ftr-482	666	1	v.	v.	PROPN
ftr-482	666	2	commissioner	commissioner	PROPN
ftr-482	666	3	,	,	PUNCT
ftr-482	666	4	30	30	NUM
ftr-482	666	5	the	the	DET
ftr-482	666	6	court	court	NOUN
ftr-482	666	7	considered	consider	VERB
ftr-482	666	8	whether	whether	SCONJ
ftr-482	666	9	a	a	DET
ftr-482	666	10	treasury	treasury	NOUN
ftr-482	666	11	regulation	regulation	NOUN
ftr-482	666	12	could	could	AUX
ftr-482	666	13	apply	apply	VERB
ftr-482	666	14	to	to	ADP
ftr-482	666	15	a	a	DET
ftr-482	666	16	transaction	transaction	NOUN
ftr-482	666	17	consummated	consummate	VERB
ftr-482	666	18	after	after	ADP
ftr-482	666	19	the	the	DET
ftr-482	666	20	enactment	enactment	NOUN
ftr-482	666	21	of	of	ADP
ftr-482	666	22	the	the	DET
ftr-482	666	23	authorizing	authorize	VERB
ftr-482	666	24	statute	statute	NOUN
ftr-482	666	25	but	but	CCONJ
ftr-482	666	26	before	before	SCONJ
ftr-482	666	27	the	the	DET
ftr-482	666	28	regulation	regulation	NOUN
ftr-482	666	29	was	be	AUX
ftr-482	666	30	promulgated	promulgate	VERB
ftr-482	666	31	.	.	PUNCT
ftr-482	667	1	the	the	DET
ftr-482	667	2	court	court	NOUN
ftr-482	667	3	held	hold	VERB
ftr-482	667	4	that	that	SCONJ
ftr-482	667	5	it	it	PRON
ftr-482	667	6	could	could	AUX
ftr-482	667	7	,	,	PUNCT
ftr-482	667	8	rejecting	reject	VERB
ftr-482	667	9	the	the	DET
ftr-482	667	10	contention	contention	NOUN
ftr-482	667	11	that	that	SCONJ
ftr-482	667	12	this	this	PRON
ftr-482	667	13	resulted	result	VERB
ftr-482	667	14	in	in	ADP
ftr-482	667	15	the	the	DET
ftr-482	667	16	regulation	regulation	NOUN
ftr-482	667	17	being	be	AUX
ftr-482	667	18	applied	apply	VERB
ftr-482	667	19	retroactively	retroactively	ADV
ftr-482	667	20	.	.	PUNCT
ftr-482	668	1	"	"	PUNCT
ftr-482	668	2	the	the	DET
ftr-482	668	3	statute	statute	NOUN
ftr-482	668	4	defines	define	VERB
ftr-482	668	5	the	the	DET
ftr-482	668	6	rights	right	NOUN
ftr-482	668	7	of	of	ADP
ftr-482	668	8	the	the	DET
ftr-482	668	9	taxpayer	taxpayer	NOUN
ftr-482	668	10	and	and	CCONJ
ftr-482	668	11	fixes	fix	VERB
ftr-482	668	12	a	a	DET
ftr-482	668	13	standard	standard	NOUN
ftr-482	668	14	by	by	ADP
ftr-482	668	15	which	which	PRON
ftr-482	668	16	such	such	ADJ
ftr-482	668	17	rights	right	NOUN
ftr-482	668	18	are	be	AUX
ftr-482	668	19	to	to	PART
ftr-482	668	20	be	be	AUX
ftr-482	668	21	measured	measure	VERB
ftr-482	668	22	.	.	PUNCT
ftr-482	669	1	the	the	DET
ftr-482	669	2	regulation	regulation	NOUN
ftr-482	669	3	constitutes	constitute	VERB
ftr-482	669	4	only	only	ADV
ftr-482	669	5	a	a	DET
ftr-482	669	6	step	step	NOUN
ftr-482	669	7	in	in	ADP
ftr-482	669	8	the	the	DET
ftr-482	669	9	administrative	administrative	ADJ
ftr-482	669	10	process	process	NOUN
ftr-482	669	11	.	.	PUNCT
ftr-482	670	1	it	it	PRON
ftr-482	670	2	does	do	VERB
ftr-482	670	3	not	not	PART
ftr-482	670	4	,	,	PUNCT
ftr-482	670	5	and	and	CCONJ
ftr-482	670	6	could	could	AUX
ftr-482	670	7	not	not	PART
ftr-482	670	8	,	,	PUNCT
ftr-482	670	9	alter	alter	VERB
ftr-482	670	10	the	the	DET
ftr-482	670	11	statute	statute	NOUN
ftr-482	670	12	.	.	PUNCT
ftr-482	671	1	"13	"13	PUNCT
ftr-482	671	2	'	'	PUNCT
ftr-482	671	3	in	in	ADP
ftr-482	671	4	city	city	NOUN
ftr-482	671	5	of	of	ADP
ftr-482	671	6	new	new	PROPN
ftr-482	671	7	york	york	PROPN
ftr-482	672	1	v.	v.	CCONJ
ftr-482	672	2	fcc,32	fcc,32	PROPN
ftr-482	672	3	the	the	DET
ftr-482	672	4	supreme	supreme	PROPN
ftr-482	672	5	court	court	PROPN
ftr-482	672	6	,	,	PUNCT
ftr-482	672	7	in	in	ADP
ftr-482	672	8	the	the	DET
ftr-482	672	9	course	course	NOUN
ftr-482	672	10	of	of	ADP
ftr-482	672	11	deciding	decide	VERB
ftr-482	672	12	whether	whether	SCONJ
ftr-482	672	13	a	a	DET
ftr-482	672	14	federal	federal	ADJ
ftr-482	672	15	regulation	regulation	NOUN
ftr-482	672	16	could	could	AUX
ftr-482	672	17	preempt	preempt	VERB
ftr-482	672	18	a	a	DET
ftr-482	672	19	state	state	NOUN
ftr-482	672	20	statute	statute	NOUN
ftr-482	672	21	,	,	PUNCT
ftr-482	672	22	discussed	discuss	VERB
ftr-482	672	23	the	the	DET
ftr-482	672	24	role	role	NOUN
ftr-482	672	25	of	of	ADP
ftr-482	672	26	regulations	regulation	NOUN
ftr-482	672	27	under	under	ADP
ftr-482	672	28	the	the	DET
ftr-482	672	29	supremacy	supremacy	NOUN
ftr-482	672	30	clause	clause	NOUN
ftr-482	672	31	.	.	PUNCT
ftr-482	673	1	focusing	focus	VERB
ftr-482	673	2	on	on	ADP
ftr-482	673	3	the	the	DET
ftr-482	673	4	phrase	phrase	NOUN
ftr-482	673	5	"	"	PUNCT
ftr-482	673	6	laws	law	NOUN
ftr-482	673	7	of	of	ADP
ftr-482	673	8	the	the	DET
ftr-482	673	9	united	united	PROPN
ftr-482	673	10	states	states	PROPN
ftr-482	673	11	"	"	PUNCT
ftr-482	673	12	in	in	ADP
ftr-482	673	13	the	the	DET
ftr-482	673	14	supremacy	supremacy	NOUN
ftr-482	673	15	clause	clause	NOUN
ftr-482	673	16	,	,	PUNCT
ftr-482	673	17	the	the	DET
ftr-482	673	18	court	court	NOUN
ftr-482	673	19	concluded	conclude	VERB
ftr-482	673	20	:	:	PUNCT
ftr-482	673	21	"	"	PUNCT
ftr-482	673	22	the	the	DET
ftr-482	673	23	phrase	phrase	NOUN
ftr-482	673	24	'	'	PUNCT
ftr-482	673	25	laws	law	NOUN
ftr-482	673	26	of	of	ADP
ftr-482	673	27	the	the	DET
ftr-482	673	28	united	united	PROPN
ftr-482	673	29	states	states	PROPN
ftr-482	673	30	'	'	PART
ftr-482	673	31	encompasses	encompass	VERB
ftr-482	673	32	both	both	DET
ftr-482	673	33	federal	federal	ADJ
ftr-482	673	34	statutes	statute	NOUN
ftr-482	673	35	themselves	themselves	PRON
ftr-482	673	36	and	and	CCONJ
ftr-482	673	37	federal	federal	ADJ
ftr-482	673	38	regulations	regulation	NOUN
ftr-482	673	39	that	that	PRON
ftr-482	673	40	are	be	AUX
ftr-482	673	41	properly	properly	ADV
ftr-482	673	42	adopted	adopt	VERB
ftr-482	673	43	in	in	ADP
ftr-482	673	44	accordance	accordance	NOUN
ftr-482	673	45	with	with	ADP
ftr-482	673	46	statutory	statutory	ADJ
ftr-482	673	47	authorization	authorization	NOUN
ftr-482	673	48	.	.	PUNCT
ftr-482	674	1	"	"	PUNCT
ftr-482	674	2	'	'	PUNCT
ftr-482	674	3	133	133	NUM
ftr-482	674	4	when	when	SCONJ
ftr-482	674	5	congress	congress	PROPN
ftr-482	674	6	authorizes	authorize	VERB
ftr-482	674	7	an	an	DET
ftr-482	674	8	agency	agency	NOUN
ftr-482	674	9	to	to	PART
ftr-482	674	10	promulgate	promulgate	VERB
ftr-482	674	11	regulations	regulation	NOUN
ftr-482	674	12	it	it	PRON
ftr-482	674	13	is	be	AUX
ftr-482	674	14	not	not	PART
ftr-482	674	15	delegating	delegate	VERB
ftr-482	674	16	power	power	NOUN
ftr-482	674	17	to	to	PART
ftr-482	674	18	make	make	VERB
ftr-482	674	19	law	law	NOUN
ftr-482	674	20	;	;	PUNCT
ftr-482	674	21	rather	rather	ADV
ftr-482	674	22	,	,	PUNCT
ftr-482	674	23	the	the	DET
ftr-482	674	24	agency	agency	NOUN
ftr-482	674	25	is	be	AUX
ftr-482	674	26	given	give	VERB
ftr-482	674	27	power	power	NOUN
ftr-482	674	28	to	to	PART
ftr-482	674	29	carry	carry	VERB
ftr-482	674	30	into	into	ADP
ftr-482	674	31	effect	effect	NOUN
ftr-482	674	32	the	the	DET
ftr-482	674	33	will	will	NOUN
ftr-482	674	34	of	of	ADP
ftr-482	674	35	congress	congress	PROPN
ftr-482	674	36	as	as	SCONJ
ftr-482	674	37	expressed	express	VERB
ftr-482	674	38	by	by	ADP
ftr-482	674	39	the	the	DET
ftr-482	674	40	statute	statute	NOUN
ftr-482	674	41	.	.	PUNCT
ftr-482	675	1	34	34	NUM
ftr-482	676	1	if	if	SCONJ
ftr-482	676	2	a	a	DET
ftr-482	676	3	nexus	nexus	NOUN
ftr-482	676	4	is	be	AUX
ftr-482	676	5	not	not	PART
ftr-482	676	6	established	establish	VERB
ftr-482	676	7	between	between	ADP
ftr-482	676	8	the	the	DET
ftr-482	676	9	regulation	regulation	NOUN
ftr-482	676	10	and	and	CCONJ
ftr-482	676	11	the	the	DET
ftr-482	676	12	congressional	congressional	ADJ
ftr-482	676	13	delegation	delegation	NOUN
ftr-482	676	14	,	,	PUNCT
ftr-482	676	15	the	the	DET
ftr-482	676	16	128	128	NUM
ftr-482	676	17	.	.	PUNCT
ftr-482	677	1	441	441	NUM
ftr-482	677	2	u.s	u.s	PROPN
ftr-482	677	3	.	.	PROPN
ftr-482	677	4	281	281	NUM
ftr-482	677	5	(	(	PUNCT
ftr-482	677	6	1979	1979	NUM
ftr-482	677	7	)	)	PUNCT
ftr-482	677	8	.	.	PUNCT
ftr-482	678	1	129	129	NUM
ftr-482	678	2	.	.	PUNCT
ftr-482	679	1	i	i	PRON
ftr-482	679	2	d.	d.	PROPN
ftr-482	679	3	at	at	ADP
ftr-482	679	4	302	302	NUM
ftr-482	679	5	.	.	NOUN
ftr-482	679	6	130	130	NUM
ftr-482	679	7	.	.	X
ftr-482	679	8	297	297	NUM
ftr-482	679	9	u.s	u.s	PROPN
ftr-482	679	10	.	.	PROPN
ftr-482	679	11	129	129	NUM
ftr-482	679	12	(	(	PUNCT
ftr-482	679	13	1936	1936	NUM
ftr-482	679	14	)	)	PUNCT
ftr-482	679	15	.	.	PUNCT
ftr-482	680	1	131	131	X
ftr-482	680	2	.	.	PUNCT
ftr-482	681	1	i	i	PRON
ftr-482	681	2	d.	d.	PROPN
ftr-482	681	3	at	at	ADP
ftr-482	681	4	135	135	NUM
ftr-482	681	5	.	.	PUNCT
ftr-482	682	1	132	132	NUM
ftr-482	682	2	.	.	X
ftr-482	682	3	486	486	NUM
ftr-482	682	4	u.s	u.s	PROPN
ftr-482	682	5	.	.	PROPN
ftr-482	682	6	57	57	NUM
ftr-482	682	7	(	(	PUNCT
ftr-482	682	8	1988	1988	NUM
ftr-482	682	9	)	)	PUNCT
ftr-482	682	10	.	.	PUNCT
ftr-482	683	1	133	133	NUM
ftr-482	683	2	.	.	PUNCT
ftr-482	684	1	i	i	PRON
ftr-482	684	2	d.	d.	PROPN
ftr-482	684	3	at	at	ADP
ftr-482	684	4	63	63	NUM
ftr-482	684	5	.	.	PUNCT
ftr-482	684	6	134	134	NUM
ftr-482	684	7	.	.	PUNCT
ftr-482	685	1	manhattan	manhattan	PROPN
ftr-482	685	2	general	general	PROPN
ftr-482	685	3	equip	equip	PROPN
ftr-482	685	4	.	.	PUNCT
ftr-482	686	1	co.	co.	PROPN
ftr-482	687	1	v.	v.	PROPN
ftr-482	687	2	commissioner	commissioner	PROPN
ftr-482	687	3	,	,	PUNCT
ftr-482	687	4	297	297	NUM
ftr-482	687	5	u.s	u.s	PROPN
ftr-482	687	6	.	.	PROPN
ftr-482	687	7	129	129	NUM
ftr-482	687	8	,	,	PUNCT
ftr-482	687	9	134	134	NUM
ftr-482	687	10	(	(	PUNCT
ftr-482	687	11	1936	1936	NUM
ftr-482	687	12	)	)	PUNCT
ftr-482	687	13	;	;	PUNCT
ftr-482	687	14	see	see	VERB
ftr-482	687	15	also	also	ADV
ftr-482	687	16	dixon	dixon	PROPN
ftr-482	687	17	v.	v.	PROPN
ftr-482	687	18	united	united	PROPN
ftr-482	687	19	states	states	PROPN
ftr-482	687	20	,	,	PUNCT
ftr-482	687	21	381	381	NUM
ftr-482	687	22	u.s	u.s	PROPN
ftr-482	687	23	.	.	PROPN
ftr-482	687	24	68	68	NUM
ftr-482	687	25	,	,	PUNCT
ftr-482	687	26	74	74	NUM
ftr-482	687	27	-	-	SYM
ftr-482	687	28	75	75	NUM
ftr-482	687	29	(	(	PUNCT
ftr-482	687	30	1965	1965	NUM
ftr-482	687	31	)	)	PUNCT
ftr-482	687	32	.	.	PUNCT
ftr-482	688	1	[	[	X
ftr-482	688	2	vol	vol	NOUN
ftr-482	688	3	.	.	PUNCT
ftr-482	688	4	2:9	2:9	NUM
ftr-482	688	5	treaty	treaty	NOUN
ftr-482	688	6	override	override	NOUN
ftr-482	688	7	by	by	ADP
ftr-482	688	8	administrative	administrative	ADJ
ftr-482	688	9	regulation	regulation	NOUN
ftr-482	688	10	regulation	regulation	NOUN
ftr-482	688	11	does	do	AUX
ftr-482	688	12	not	not	PART
ftr-482	688	13	have	have	VERB
ftr-482	688	14	the	the	DET
ftr-482	688	15	effect	effect	NOUN
ftr-482	688	16	of	of	ADP
ftr-482	688	17	law	law	NOUN
ftr-482	688	18	.	.	PUNCT
ftr-482	688	19	'	'	PUNCT
ftr-482	689	1	35	35	NUM
ftr-482	689	2	these	these	DET
ftr-482	689	3	principles	principle	NOUN
ftr-482	689	4	lead	lead	VERB
ftr-482	689	5	to	to	ADP
ftr-482	689	6	the	the	DET
ftr-482	689	7	conclusion	conclusion	NOUN
ftr-482	689	8	that	that	SCONJ
ftr-482	689	9	because	because	SCONJ
ftr-482	689	10	it	it	PRON
ftr-482	689	11	is	be	AUX
ftr-482	689	12	the	the	DET
ftr-482	689	13	enabling	enable	VERB
ftr-482	689	14	statute	statute	NOUN
ftr-482	689	15	that	that	PRON
ftr-482	689	16	is	be	AUX
ftr-482	689	17	the	the	DET
ftr-482	689	18	law	law	NOUN
ftr-482	689	19	,	,	PUNCT
ftr-482	689	20	the	the	DET
ftr-482	689	21	enabling	enable	VERB
ftr-482	689	22	statute	statute	NOUN
ftr-482	689	23	's	's	PART
ftr-482	689	24	effective	effective	ADJ
ftr-482	689	25	date	date	NOUN
ftr-482	689	26	should	should	AUX
ftr-482	689	27	be	be	AUX
ftr-482	689	28	controlling	control	VERB
ftr-482	689	29	for	for	ADP
ftr-482	689	30	later	later	ADV
ftr-482	689	31	-	-	PUNCT
ftr-482	689	32	in	in	ADP
ftr-482	689	33	-	-	PUNCT
ftr-482	689	34	time	time	NOUN
ftr-482	689	35	purposes	purpose	NOUN
ftr-482	689	36	.	.	PUNCT
ftr-482	690	1	this	this	DET
ftr-482	690	2	conclusion	conclusion	NOUN
ftr-482	690	3	draws	draw	VERB
ftr-482	690	4	additional	additional	ADJ
ftr-482	690	5	support	support	NOUN
ftr-482	690	6	from	from	ADP
ftr-482	690	7	the	the	DET
ftr-482	690	8	supreme	supreme	PROPN
ftr-482	690	9	court	court	PROPN
ftr-482	690	10	's	's	PART
ftr-482	690	11	decision	decision	NOUN
ftr-482	690	12	in	in	ADP
ftr-482	690	13	immigration	immigration	NOUN
ftr-482	690	14	and	and	CCONJ
ftr-482	690	15	naturalization	naturalization	NOUN
ftr-482	690	16	service	service	NOUN
ftr-482	690	17	v.	v.	ADP
ftr-482	690	18	chadha6	chadha6	NOUN
ftr-482	690	19	to	to	PART
ftr-482	690	20	invalidate	invalidate	VERB
ftr-482	690	21	section	section	NOUN
ftr-482	690	22	244(c)(2	244(c)(2	NOUN
ftr-482	690	23	)	)	PUNCT
ftr-482	690	24	of	of	ADP
ftr-482	690	25	the	the	DET
ftr-482	690	26	immigration	immigration	NOUN
ftr-482	690	27	and	and	CCONJ
ftr-482	690	28	nationality	nationality	NOUN
ftr-482	690	29	act	act	NOUN
ftr-482	690	30	,	,	PUNCT
ftr-482	690	31	which	which	PRON
ftr-482	690	32	authorized	authorize	VERB
ftr-482	690	33	"	"	PUNCT
ftr-482	690	34	one	one	NUM
ftr-482	690	35	house	house	NOUN
ftr-482	690	36	of	of	ADP
ftr-482	690	37	congress	congress	PROPN
ftr-482	690	38	,	,	PUNCT
ftr-482	690	39	by	by	ADP
ftr-482	690	40	resolution	resolution	NOUN
ftr-482	690	41	,	,	PUNCT
ftr-482	690	42	to	to	PART
ftr-482	690	43	invalidate	invalidate	VERB
ftr-482	690	44	the	the	DET
ftr-482	690	45	decision	decision	NOUN
ftr-482	690	46	of	of	ADP
ftr-482	690	47	the	the	DET
ftr-482	690	48	executive	executive	ADJ
ftr-482	690	49	branch	branch	NOUN
ftr-482	690	50	...	...	PUNCT
ftr-482	690	51	to	to	PART
ftr-482	690	52	allow	allow	VERB
ftr-482	690	53	a	a	DET
ftr-482	690	54	particular	particular	ADJ
ftr-482	690	55	deportable	deportable	ADJ
ftr-482	690	56	alien	alien	NOUN
ftr-482	690	57	to	to	PART
ftr-482	690	58	remain	remain	VERB
ftr-482	690	59	in	in	ADP
ftr-482	690	60	the	the	DET
ftr-482	690	61	united	united	PROPN
ftr-482	690	62	states	states	PROPN
ftr-482	690	63	.	.	PUNCT
ftr-482	691	1	"	"	PUNCT
ftr-482	691	2	'	'	PUNCT
ftr-482	691	3	37	37	NUM
ftr-482	691	4	the	the	DET
ftr-482	691	5	house	house	NOUN
ftr-482	691	6	of	of	ADP
ftr-482	691	7	representatives	representative	NOUN
ftr-482	691	8	had	have	AUX
ftr-482	691	9	vetoed	veto	VERB
ftr-482	691	10	the	the	DET
ftr-482	691	11	attorney	attorney	NOUN
ftr-482	691	12	general	general	NOUN
ftr-482	691	13	's	's	PART
ftr-482	691	14	decision	decision	NOUN
ftr-482	691	15	to	to	PART
ftr-482	691	16	allow	allow	VERB
ftr-482	691	17	chadha	chadha	NOUN
ftr-482	691	18	to	to	PART
ftr-482	691	19	remain	remain	VERB
ftr-482	691	20	in	in	ADP
ftr-482	691	21	the	the	DET
ftr-482	691	22	united	united	PROPN
ftr-482	691	23	states	states	PROPN
ftr-482	691	24	after	after	SCONJ
ftr-482	691	25	his	his	PRON
ftr-482	691	26	visa	visa	NOUN
ftr-482	691	27	expired	expire	VERB
ftr-482	691	28	.	.	PUNCT
ftr-482	692	1	the	the	DET
ftr-482	692	2	court	court	NOUN
ftr-482	692	3	held	hold	VERB
ftr-482	692	4	the	the	DET
ftr-482	692	5	house	house	NOUN
ftr-482	692	6	's	's	PART
ftr-482	692	7	action	action	NOUN
ftr-482	692	8	to	to	PART
ftr-482	692	9	be	be	AUX
ftr-482	692	10	legislative	legislative	ADJ
ftr-482	692	11	in	in	ADP
ftr-482	692	12	nature	nature	NOUN
ftr-482	692	13	and	and	CCONJ
ftr-482	692	14	therefore	therefore	ADV
ftr-482	692	15	subject	subject	VERB
ftr-482	692	16	to	to	ADP
ftr-482	692	17	the	the	DET
ftr-482	692	18	presentment	presentment	NOUN
ftr-482	692	19	clause	clause	NOUN
ftr-482	692	20	of	of	ADP
ftr-482	692	21	the	the	DET
ftr-482	692	22	constitution	constitution	NOUN
ftr-482	692	23	,	,	PUNCT
ftr-482	692	24	which	which	PRON
ftr-482	692	25	states	state	VERB
ftr-482	692	26	that	that	SCONJ
ftr-482	692	27	"	"	PUNCT
ftr-482	692	28	every	every	DET
ftr-482	692	29	bill	bill	NOUN
ftr-482	692	30	which	which	PRON
ftr-482	692	31	shall	shall	AUX
ftr-482	692	32	have	have	AUX
ftr-482	692	33	passed	pass	VERB
ftr-482	692	34	the	the	DET
ftr-482	692	35	house	house	NOUN
ftr-482	692	36	of	of	ADP
ftr-482	692	37	representatives	representative	NOUN
ftr-482	692	38	and	and	CCONJ
ftr-482	692	39	the	the	DET
ftr-482	692	40	senate	senate	PROPN
ftr-482	692	41	,	,	PUNCT
ftr-482	692	42	shall	shall	AUX
ftr-482	692	43	,	,	PUNCT
ftr-482	692	44	before	before	SCONJ
ftr-482	692	45	it	it	PRON
ftr-482	692	46	becomes	become	VERB
ftr-482	692	47	a	a	DET
ftr-482	692	48	law	law	NOUN
ftr-482	692	49	,	,	PUNCT
ftr-482	692	50	be	be	AUX
ftr-482	692	51	presented	present	VERB
ftr-482	692	52	to	to	ADP
ftr-482	692	53	the	the	DET
ftr-482	692	54	president	president	NOUN
ftr-482	692	55	of	of	ADP
ftr-482	692	56	the	the	DET
ftr-482	692	57	united	united	PROPN
ftr-482	692	58	states	states	PROPN
ftr-482	692	59	.	.	PUNCT
ftr-482	693	1	"	"	PUNCT
ftr-482	693	2	'	'	PUNCT
ftr-482	693	3	31	31	NUM
ftr-482	693	4	since	since	SCONJ
ftr-482	693	5	the	the	DET
ftr-482	693	6	one	one	NUM
ftr-482	693	7	-	-	PUNCT
ftr-482	693	8	house	house	NOUN
ftr-482	693	9	veto	veto	NOUN
ftr-482	693	10	process	process	NOUN
ftr-482	693	11	did	do	AUX
ftr-482	693	12	not	not	PART
ftr-482	693	13	follow	follow	VERB
ftr-482	693	14	this	this	DET
ftr-482	693	15	procedure	procedure	NOUN
ftr-482	693	16	,	,	PUNCT
ftr-482	693	17	the	the	DET
ftr-482	693	18	court	court	NOUN
ftr-482	693	19	found	find	VERB
ftr-482	693	20	it	it	PRON
ftr-482	693	21	invalid	invalid	ADJ
ftr-482	693	22	.	.	PUNCT
ftr-482	694	1	the	the	DET
ftr-482	694	2	court	court	NOUN
ftr-482	694	3	's	's	PART
ftr-482	694	4	emphasis	emphasis	NOUN
ftr-482	694	5	on	on	ADP
ftr-482	694	6	observing	observe	VERB
ftr-482	694	7	the	the	DET
ftr-482	694	8	substance	substance	NOUN
ftr-482	694	9	and	and	CCONJ
ftr-482	694	10	formalities	formality	NOUN
ftr-482	694	11	of	of	ADP
ftr-482	694	12	legislative	legislative	ADJ
ftr-482	694	13	power	power	NOUN
ftr-482	694	14	lends	lend	VERB
ftr-482	694	15	support	support	NOUN
ftr-482	694	16	to	to	ADP
ftr-482	694	17	the	the	DET
ftr-482	694	18	conclusion	conclusion	NOUN
ftr-482	694	19	that	that	SCONJ
ftr-482	694	20	the	the	DET
ftr-482	694	21	date	date	NOUN
ftr-482	694	22	of	of	ADP
ftr-482	694	23	enabling	enable	VERB
ftr-482	694	24	legislation	legislation	NOUN
ftr-482	694	25	should	should	AUX
ftr-482	694	26	control	control	VERB
ftr-482	694	27	for	for	ADP
ftr-482	694	28	later	later	ADV
ftr-482	694	29	-	-	PUNCT
ftr-482	694	30	in	in	ADP
ftr-482	694	31	-	-	PUNCT
ftr-482	694	32	time	time	NOUN
ftr-482	694	33	purposes	purpose	NOUN
ftr-482	694	34	.	.	PUNCT
ftr-482	695	1	according	accord	VERB
ftr-482	695	2	to	to	ADP
ftr-482	695	3	the	the	DET
ftr-482	695	4	chadha	chadha	PROPN
ftr-482	695	5	court	court	NOUN
ftr-482	695	6	,	,	PUNCT
ftr-482	695	7	"	"	PUNCT
ftr-482	695	8	the	the	DET
ftr-482	695	9	prescription	prescription	NOUN
ftr-482	695	10	for	for	ADP
ftr-482	695	11	legislative	legislative	ADJ
ftr-482	695	12	action	action	NOUN
ftr-482	695	13	in	in	ADP
ftr-482	695	14	art	art	NOUN
ftr-482	695	15	.	.	PUNCT
ftr-482	696	1	i	i	PRON
ftr-482	696	2	,	,	PUNCT
ftr-482	696	3	§	§	PROPN
ftr-482	696	4	§	§	PROPN
ftr-482	696	5	1	1	NUM
ftr-482	696	6	,	,	PUNCT
ftr-482	696	7	7	7	NUM
ftr-482	696	8	,	,	PUNCT
ftr-482	696	9	represents	represent	VERB
ftr-482	696	10	the	the	DET
ftr-482	696	11	framers	framer	NOUN
ftr-482	696	12	'	'	PART
ftr-482	696	13	decision	decision	NOUN
ftr-482	696	14	that	that	SCONJ
ftr-482	696	15	the	the	DET
ftr-482	696	16	legislative	legislative	ADJ
ftr-482	696	17	power	power	NOUN
ftr-482	696	18	of	of	ADP
ftr-482	696	19	the	the	DET
ftr-482	696	20	federal	federal	ADJ
ftr-482	696	21	government	government	NOUN
ftr-482	696	22	be	be	AUX
ftr-482	696	23	exercised	exercise	VERB
ftr-482	696	24	in	in	ADP
ftr-482	696	25	accord	accord	NOUN
ftr-482	696	26	with	with	ADP
ftr-482	696	27	a	a	DET
ftr-482	696	28	single	single	ADJ
ftr-482	696	29	,	,	PUNCT
ftr-482	696	30	finely	finely	ADV
ftr-482	696	31	wrought	wrought	ADJ
ftr-482	696	32	and	and	CCONJ
ftr-482	696	33	exhaustively	exhaustively	ADV
ftr-482	696	34	considered	consider	VERB
ftr-482	696	35	,	,	PUNCT
ftr-482	696	36	procedure	procedure	NOUN
ftr-482	696	37	.	.	PUNCT
ftr-482	697	1	"	"	PUNCT
ftr-482	697	2	'	'	PUNCT
ftr-482	697	3	39	39	NUM
ftr-482	697	4	noting	note	VERB
ftr-482	697	5	the	the	DET
ftr-482	697	6	irony	irony	NOUN
ftr-482	697	7	that	that	SCONJ
ftr-482	697	8	its	its	PRON
ftr-482	697	9	insistence	insistence	NOUN
ftr-482	697	10	on	on	ADP
ftr-482	697	11	the	the	DET
ftr-482	697	12	solemnity	solemnity	NOUN
ftr-482	697	13	of	of	ADP
ftr-482	697	14	legislative	legislative	ADJ
ftr-482	697	15	acts	act	NOUN
ftr-482	697	16	resulted	result	VERB
ftr-482	697	17	in	in	ADP
ftr-482	697	18	upholding	uphold	VERB
ftr-482	697	19	an	an	DET
ftr-482	697	20	administrative	administrative	ADJ
ftr-482	697	21	decision	decision	NOUN
ftr-482	697	22	of	of	ADP
ftr-482	697	23	the	the	DET
ftr-482	697	24	attorney	attorney	NOUN
ftr-482	697	25	general	general	NOUN
ftr-482	697	26	in	in	ADP
ftr-482	697	27	the	the	DET
ftr-482	697	28	face	face	NOUN
ftr-482	697	29	of	of	ADP
ftr-482	697	30	legislative	legislative	ADJ
ftr-482	697	31	objections	objection	NOUN
ftr-482	697	32	,	,	PUNCT
ftr-482	697	33	the	the	DET
ftr-482	697	34	court	court	NOUN
ftr-482	697	35	explained	explain	VERB
ftr-482	697	36	the	the	DET
ftr-482	697	37	constitutional	constitutional	ADJ
ftr-482	697	38	effect	effect	NOUN
ftr-482	697	39	of	of	ADP
ftr-482	697	40	an	an	DET
ftr-482	697	41	administrative	administrative	ADJ
ftr-482	697	42	action	action	NOUN
ftr-482	697	43	.	.	PUNCT
ftr-482	698	1	to	to	PART
ftr-482	698	2	be	be	AUX
ftr-482	698	3	sure	sure	ADJ
ftr-482	698	4	,	,	PUNCT
ftr-482	698	5	some	some	DET
ftr-482	698	6	administrative	administrative	ADJ
ftr-482	698	7	agency	agency	NOUN
ftr-482	698	8	action	action	NOUN
ftr-482	698	9	-	-	PUNCT
ftr-482	698	10	rulemaking	rulemaking	NOUN
ftr-482	698	11	,	,	PUNCT
ftr-482	698	12	for	for	ADP
ftr-482	698	13	example	example	NOUN
ftr-482	698	14	-	-	PUNCT
ftr-482	698	15	may	may	AUX
ftr-482	698	16	resemble	resemble	VERB
ftr-482	698	17	"	"	PUNCT
ftr-482	698	18	lawmaking	lawmaking	NOUN
ftr-482	698	19	.	.	PUNCT
ftr-482	698	20	"	"	PUNCT
ftr-482	699	1	this	this	DET
ftr-482	699	2	court	court	NOUN
ftr-482	699	3	has	have	AUX
ftr-482	699	4	referred	refer	VERB
ftr-482	699	5	to	to	ADP
ftr-482	699	6	agency	agency	NOUN
ftr-482	699	7	activity	activity	NOUN
ftr-482	699	8	as	as	ADP
ftr-482	699	9	being	be	AUX
ftr-482	699	10	"	"	PUNCT
ftr-482	699	11	quasi	quasi	ADJ
ftr-482	699	12	-	-	ADJ
ftr-482	699	13	legislative	legislative	ADJ
ftr-482	699	14	"	"	PUNCT
ftr-482	699	15	in	in	ADP
ftr-482	699	16	character	character	NOUN
ftr-482	699	17	.	.	PUNCT
ftr-482	700	1	clearly	clearly	ADV
ftr-482	700	2	,	,	PUNCT
ftr-482	700	3	however	however	ADV
ftr-482	700	4	,	,	PUNCT
ftr-482	700	5	"	"	PUNCT
ftr-482	700	6	[	[	X
ftr-482	700	7	in	in	ADP
ftr-482	700	8	]	]	X
ftr-482	700	9	the	the	DET
ftr-482	700	10	framework	framework	NOUN
ftr-482	700	11	of	of	ADP
ftr-482	700	12	our	our	PRON
ftr-482	700	13	constitution	constitution	NOUN
ftr-482	700	14	,	,	PUNCT
ftr-482	700	15	the	the	DET
ftr-482	700	16	president	president	NOUN
ftr-482	700	17	's	's	PART
ftr-482	700	18	power	power	NOUN
ftr-482	700	19	to	to	PART
ftr-482	700	20	see	see	VERB
ftr-482	700	21	that	that	SCONJ
ftr-482	700	22	the	the	DET
ftr-482	700	23	laws	law	NOUN
ftr-482	700	24	are	be	AUX
ftr-482	700	25	faithfully	faithfully	ADV
ftr-482	700	26	executed	execute	VERB
ftr-482	700	27	refutes	refute	VERB
ftr-482	700	28	the	the	DET
ftr-482	700	29	idea	idea	NOUN
ftr-482	700	30	that	that	SCONJ
ftr-482	700	31	he	he	PRON
ftr-482	700	32	is	be	AUX
ftr-482	700	33	to	to	PART
ftr-482	700	34	be	be	AUX
ftr-482	700	35	a	a	DET
ftr-482	700	36	lawmaker	lawmaker	NOUN
ftr-482	700	37	.	.	PUNCT
ftr-482	700	38	"	"	PUNCT
ftr-482	701	1	youngstown	youngstown	PROPN
ftr-482	701	2	sheet	sheet	PROPN
ftr-482	701	3	&	&	CCONJ
ftr-482	701	4	tube	tube	PROPN
ftr-482	701	5	co.	co.	PROPN
ftr-482	702	1	v.	v.	CCONJ
ftr-482	702	2	sawyer	sawyer	PROPN
ftr-482	702	3	,	,	PUNCT
ftr-482	702	4	343	343	NUM
ftr-482	702	5	u.s	u.s	PROPN
ftr-482	702	6	.	.	PROPN
ftr-482	702	7	579	579	NUM
ftr-482	702	8	,	,	PUNCT
ftr-482	702	9	587	587	NUM
ftr-482	702	10	(	(	PUNCT
ftr-482	702	11	1952	1952	NUM
ftr-482	702	12	)	)	PUNCT
ftr-482	702	13	.	.	PUNCT
ftr-482	703	1	when	when	SCONJ
ftr-482	703	2	the	the	DET
ftr-482	703	3	attorney	attorney	NOUN
ftr-482	703	4	general	general	NOUN
ftr-482	703	5	performs	perform	VERB
ftr-482	703	6	his	his	PRON
ftr-482	703	7	duties	duty	NOUN
ftr-482	703	8	135	135	NUM
ftr-482	703	9	.	.	PUNCT
ftr-482	704	1	chrysler	chrysler	PROPN
ftr-482	704	2	corp	corp	PROPN
ftr-482	704	3	.	.	PROPN
ftr-482	705	1	v.	v.	PROPN
ftr-482	705	2	brown	brown	PROPN
ftr-482	705	3	,	,	PUNCT
ftr-482	705	4	441	441	NUM
ftr-482	705	5	u.s	u.s	PROPN
ftr-482	705	6	.	.	PROPN
ftr-482	705	7	281	281	NUM
ftr-482	705	8	,	,	PUNCT
ftr-482	705	9	302	302	NUM
ftr-482	705	10	(	(	PUNCT
ftr-482	705	11	1979	1979	NUM
ftr-482	705	12	)	)	PUNCT
ftr-482	705	13	.	.	PUNCT
ftr-482	706	1	136	136	NUM
ftr-482	706	2	.	.	PUNCT
ftr-482	707	1	462	462	NUM
ftr-482	707	2	u.s	u.s	PROPN
ftr-482	707	3	.	.	PROPN
ftr-482	707	4	919	919	NUM
ftr-482	707	5	(	(	PUNCT
ftr-482	707	6	1983	1983	NUM
ftr-482	707	7	)	)	PUNCT
ftr-482	707	8	.	.	PUNCT
ftr-482	708	1	137	137	NUM
ftr-482	708	2	.	.	PUNCT
ftr-482	709	1	i	i	PRON
ftr-482	709	2	d.	d.	PROPN
ftr-482	709	3	at	at	ADP
ftr-482	709	4	923	923	NUM
ftr-482	709	5	.	.	PUNCT
ftr-482	709	6	138	138	NUM
ftr-482	709	7	.	.	PUNCT
ftr-482	710	1	u.s	u.s	PROPN
ftr-482	710	2	.	.	PROPN
ftr-482	710	3	const	const	PROPN
ftr-482	710	4	.	.	PUNCT
ftr-482	710	5	art	art	NOUN
ftr-482	710	6	.	.	PUNCT
ftr-482	711	1	i	i	PRON
ftr-482	711	2	,	,	PUNCT
ftr-482	711	3	§	§	PROPN
ftr-482	711	4	7	7	NUM
ftr-482	711	5	,	,	PUNCT
ftr-482	711	6	cl	cl	NOUN
ftr-482	711	7	.	.	NOUN
ftr-482	711	8	2	2	NUM
ftr-482	711	9	.	.	NUM
ftr-482	711	10	139	139	NUM
ftr-482	711	11	.	.	PUNCT
ftr-482	712	1	immigration	immigration	NOUN
ftr-482	712	2	and	and	CCONJ
ftr-482	712	3	naturalization	naturalization	NOUN
ftr-482	712	4	ser	ser	NOUN
ftr-482	712	5	.	.	PUNCT
ftr-482	713	1	v.	v.	PROPN
ftr-482	713	2	chadha	chadha	PROPN
ftr-482	713	3	,	,	PUNCT
ftr-482	713	4	462	462	NUM
ftr-482	713	5	u.s	u.s	PROPN
ftr-482	713	6	.	.	PROPN
ftr-482	713	7	at	at	ADP
ftr-482	713	8	951	951	NUM
ftr-482	713	9	.	.	PUNCT
ftr-482	714	1	19951	19951	NUM
ftr-482	714	2	florida	florida	PROPN
ftr-482	714	3	tax	tax	NOUN
ftr-482	714	4	review	review	NOUN
ftr-482	714	5	pursuant	pursuant	ADJ
ftr-482	714	6	to	to	ADP
ftr-482	714	7	§	§	PROPN
ftr-482	714	8	244	244	NUM
ftr-482	714	9	,	,	PUNCT
ftr-482	714	10	he	he	PRON
ftr-482	714	11	does	do	AUX
ftr-482	714	12	not	not	PART
ftr-482	714	13	exercise	exercise	VERB
ftr-482	714	14	"	"	PUNCT
ftr-482	714	15	legislative	legislative	ADJ
ftr-482	714	16	"	"	PUNCT
ftr-482	714	17	power	power	NOUN
ftr-482	714	18	.	.	PUNCT
ftr-482	715	1	1	1	NUM
ftr-482	715	2	40	40	NUM
ftr-482	715	3	likewise	likewise	ADV
ftr-482	715	4	,	,	PUNCT
ftr-482	715	5	when	when	SCONJ
ftr-482	715	6	the	the	DET
ftr-482	715	7	treasury	treasury	NOUN
ftr-482	715	8	exercises	exercise	VERB
ftr-482	715	9	its	its	PRON
ftr-482	715	10	authority	authority	NOUN
ftr-482	715	11	to	to	PART
ftr-482	715	12	promulgate	promulgate	VERB
ftr-482	715	13	regulations	regulation	NOUN
ftr-482	715	14	,	,	PUNCT
ftr-482	715	15	it	it	PRON
ftr-482	715	16	does	do	AUX
ftr-482	715	17	not	not	PART
ftr-482	715	18	exercise	exercise	VERB
ftr-482	715	19	legislative	legislative	ADJ
ftr-482	715	20	power	power	NOUN
ftr-482	715	21	.	.	PUNCT
ftr-482	716	1	it	it	PRON
ftr-482	716	2	does	do	AUX
ftr-482	716	3	not	not	PART
ftr-482	716	4	pass	pass	VERB
ftr-482	716	5	a	a	DET
ftr-482	716	6	"	"	PUNCT
ftr-482	716	7	law	law	NOUN
ftr-482	716	8	of	of	ADP
ftr-482	716	9	the	the	DET
ftr-482	716	10	united	united	PROPN
ftr-482	716	11	states	states	PROPN
ftr-482	716	12	"	"	PUNCT
ftr-482	716	13	within	within	ADP
ftr-482	716	14	the	the	DET
ftr-482	716	15	meaning	meaning	NOUN
ftr-482	716	16	of	of	ADP
ftr-482	716	17	the	the	DET
ftr-482	716	18	supremacy	supremacy	NOUN
ftr-482	716	19	clause	clause	NOUN
ftr-482	716	20	,	,	PUNCT
ftr-482	716	21	and	and	CCONJ
ftr-482	716	22	it	it	PRON
ftr-482	716	23	therefore	therefore	ADV
ftr-482	716	24	does	do	AUX
ftr-482	716	25	not	not	PART
ftr-482	716	26	establish	establish	VERB
ftr-482	716	27	a	a	DET
ftr-482	716	28	date	date	NOUN
ftr-482	716	29	for	for	ADP
ftr-482	716	30	resolving	resolve	VERB
ftr-482	716	31	conflicts	conflict	NOUN
ftr-482	716	32	arising	arise	VERB
ftr-482	716	33	out	out	ADP
ftr-482	716	34	of	of	ADP
ftr-482	716	35	the	the	DET
ftr-482	716	36	supremacy	supremacy	NOUN
ftr-482	716	37	clause	clause	NOUN
ftr-482	716	38	under	under	ADP
ftr-482	716	39	the	the	DET
ftr-482	716	40	later	later	ADJ
ftr-482	716	41	-	-	PUNCT
ftr-482	716	42	in	in	ADP
ftr-482	716	43	-	-	PUNCT
ftr-482	716	44	time	time	NOUN
ftr-482	716	45	rule	rule	NOUN
ftr-482	716	46	.	.	PUNCT
ftr-482	717	1	the	the	DET
ftr-482	717	2	later	later	ADV
ftr-482	717	3	-	-	PUNCT
ftr-482	717	4	in	in	ADP
ftr-482	717	5	-	-	PUNCT
ftr-482	717	6	time	time	NOUN
ftr-482	717	7	rule	rule	NOUN
ftr-482	717	8	is	be	AUX
ftr-482	717	9	intended	intend	VERB
ftr-482	717	10	to	to	PART
ftr-482	717	11	resolve	resolve	VERB
ftr-482	717	12	a	a	DET
ftr-482	717	13	conflict	conflict	NOUN
ftr-482	717	14	between	between	ADP
ftr-482	717	15	two	two	NUM
ftr-482	717	16	acts	act	NOUN
ftr-482	717	17	of	of	ADP
ftr-482	717	18	the	the	DET
ftr-482	717	19	sovereign	sovereign	ADJ
ftr-482	717	20	-	-	PUNCT
ftr-482	717	21	a	a	DET
ftr-482	717	22	treaty	treaty	NOUN
ftr-482	717	23	and	and	CCONJ
ftr-482	717	24	congressional	congressional	ADJ
ftr-482	717	25	authorization	authorization	NOUN
ftr-482	717	26	to	to	PART
ftr-482	717	27	override	override	VERB
ftr-482	717	28	that	that	DET
ftr-482	717	29	treaty	treaty	NOUN
ftr-482	717	30	.	.	PUNCT
ftr-482	718	1	the	the	DET
ftr-482	718	2	rule	rule	NOUN
ftr-482	718	3	is	be	AUX
ftr-482	718	4	rooted	root	VERB
ftr-482	718	5	in	in	ADP
ftr-482	718	6	the	the	DET
ftr-482	718	7	common	common	ADJ
ftr-482	718	8	sense	sense	NOUN
ftr-482	718	9	notion	notion	NOUN
ftr-482	718	10	that	that	SCONJ
ftr-482	718	11	the	the	DET
ftr-482	718	12	last	last	ADJ
ftr-482	718	13	act	act	NOUN
ftr-482	718	14	of	of	ADP
ftr-482	718	15	the	the	DET
ftr-482	718	16	sovereign	sovereign	NOUN
ftr-482	718	17	is	be	AUX
ftr-482	718	18	likely	likely	ADJ
ftr-482	718	19	to	to	PART
ftr-482	718	20	represent	represent	VERB
ftr-482	718	21	its	its	PRON
ftr-482	718	22	present	present	ADJ
ftr-482	718	23	intentions	intention	NOUN
ftr-482	718	24	.	.	PUNCT
ftr-482	719	1	suppose	suppose	VERB
ftr-482	719	2	that	that	SCONJ
ftr-482	719	3	the	the	DET
ftr-482	719	4	united	united	PROPN
ftr-482	719	5	states	states	PROPN
ftr-482	719	6	through	through	ADP
ftr-482	719	7	an	an	DET
ftr-482	719	8	act	act	NOUN
ftr-482	719	9	of	of	ADP
ftr-482	719	10	congress	congress	PROPN
ftr-482	719	11	enacts	enact	VERB
ftr-482	719	12	a	a	DET
ftr-482	719	13	provision	provision	NOUN
ftr-482	719	14	which	which	PRON
ftr-482	719	15	purports	purport	VERB
ftr-482	719	16	to	to	PART
ftr-482	719	17	override	override	VERB
ftr-482	719	18	treaty	treaty	NOUN
ftr-482	719	19	commitments	commitment	NOUN
ftr-482	719	20	and	and	CCONJ
ftr-482	719	21	subsequently	subsequently	ADV
ftr-482	719	22	makes	make	VERB
ftr-482	719	23	a	a	DET
ftr-482	719	24	treaty	treaty	NOUN
ftr-482	719	25	providing	provide	VERB
ftr-482	719	26	that	that	SCONJ
ftr-482	719	27	it	it	PRON
ftr-482	719	28	is	be	AUX
ftr-482	719	29	to	to	PART
ftr-482	719	30	apply	apply	VERB
ftr-482	719	31	notwithstanding	notwithstanding	ADP
ftr-482	719	32	the	the	DET
ftr-482	719	33	earlier	early	ADJ
ftr-482	719	34	legislation	legislation	NOUN
ftr-482	719	35	.	.	PUNCT
ftr-482	720	1	this	this	DET
ftr-482	720	2	later	later	ADJ
ftr-482	720	3	act	act	NOUN
ftr-482	720	4	of	of	ADP
ftr-482	720	5	the	the	DET
ftr-482	720	6	sovereign	sovereign	NOUN
ftr-482	720	7	must	must	AUX
ftr-482	720	8	prevail	prevail	VERB
ftr-482	720	9	because	because	SCONJ
ftr-482	720	10	it	it	PRON
ftr-482	720	11	occurred	occur	VERB
ftr-482	720	12	with	with	ADP
ftr-482	720	13	full	full	ADJ
ftr-482	720	14	knowledge	knowledge	NOUN
ftr-482	720	15	of	of	ADP
ftr-482	720	16	the	the	DET
ftr-482	720	17	earlier	early	ADJ
ftr-482	720	18	act	act	NOUN
ftr-482	720	19	.	.	PUNCT
ftr-482	721	1	this	this	PRON
ftr-482	721	2	should	should	AUX
ftr-482	721	3	be	be	AUX
ftr-482	721	4	so	so	ADV
ftr-482	721	5	even	even	ADV
ftr-482	721	6	if	if	SCONJ
ftr-482	721	7	subsequent	subsequent	ADJ
ftr-482	721	8	to	to	ADP
ftr-482	721	9	the	the	DET
ftr-482	721	10	effective	effective	ADJ
ftr-482	721	11	date	date	NOUN
ftr-482	721	12	of	of	ADP
ftr-482	721	13	the	the	DET
ftr-482	721	14	treaty	treaty	NOUN
ftr-482	721	15	,	,	PUNCT
ftr-482	721	16	the	the	DET
ftr-482	721	17	treasury	treasury	NOUN
ftr-482	721	18	promulgates	promulgate	VERB
ftr-482	721	19	regulations	regulation	NOUN
ftr-482	721	20	carrying	carry	VERB
ftr-482	721	21	out	out	ADP
ftr-482	721	22	the	the	DET
ftr-482	721	23	earlier	early	ADJ
ftr-482	721	24	legislation	legislation	NOUN
ftr-482	721	25	.	.	PUNCT
ftr-482	722	1	in	in	ADP
ftr-482	722	2	sum	sum	NOUN
ftr-482	722	3	,	,	PUNCT
ftr-482	722	4	if	if	SCONJ
ftr-482	722	5	congress	congress	PROPN
ftr-482	722	6	wants	want	VERB
ftr-482	722	7	to	to	PART
ftr-482	722	8	override	override	VERB
ftr-482	722	9	the	the	DET
ftr-482	722	10	u.s.-netherlands	u.s.-netherland	NOUN
ftr-482	722	11	treaty	treaty	PROPN
ftr-482	722	12	,	,	PUNCT
ftr-482	722	13	it	it	PRON
ftr-482	722	14	can	can	AUX
ftr-482	722	15	do	do	VERB
ftr-482	722	16	so	so	ADV
ftr-482	722	17	only	only	ADV
ftr-482	722	18	by	by	ADP
ftr-482	722	19	the	the	DET
ftr-482	722	20	enactment	enactment	NOUN
ftr-482	722	21	of	of	ADP
ftr-482	722	22	a	a	DET
ftr-482	722	23	post	post	ADJ
ftr-482	722	24	-	-	ADJ
ftr-482	722	25	treaty	treaty	ADJ
ftr-482	722	26	law	law	NOUN
ftr-482	722	27	clearly	clearly	ADV
ftr-482	722	28	stating	state	VERB
ftr-482	722	29	that	that	DET
ftr-482	722	30	intent	intent	NOUN
ftr-482	722	31	.	.	PUNCT
ftr-482	723	1	b.	b.	PROPN
ftr-482	723	2	statutes	statute	NOUN
ftr-482	723	3	can	can	AUX
ftr-482	723	4	not	not	PART
ftr-482	723	5	override	override	VERB
ftr-482	723	6	prospectively	prospectively	ADV
ftr-482	723	7	an	an	DET
ftr-482	723	8	additional	additional	ADJ
ftr-482	723	9	issue	issue	NOUN
ftr-482	723	10	that	that	PRON
ftr-482	723	11	needs	need	VERB
ftr-482	723	12	to	to	PART
ftr-482	723	13	be	be	AUX
ftr-482	723	14	explored	explore	VERB
ftr-482	723	15	is	be	AUX
ftr-482	723	16	whether	whether	SCONJ
ftr-482	723	17	congress	congress	PROPN
ftr-482	723	18	can	can	AUX
ftr-482	723	19	pass	pass	VERB
ftr-482	723	20	a	a	DET
ftr-482	723	21	statute	statute	NOUN
ftr-482	723	22	that	that	PRON
ftr-482	723	23	overrides	override	VERB
ftr-482	723	24	subsequent	subsequent	ADJ
ftr-482	723	25	treaties	treaty	NOUN
ftr-482	723	26	.	.	PUNCT
ftr-482	724	1	4	4	NUM
ftr-482	724	2	'	'	PART
ftr-482	724	3	more	more	ADV
ftr-482	724	4	specifically	specifically	ADV
ftr-482	724	5	,	,	PUNCT
ftr-482	724	6	can	can	AUX
ftr-482	724	7	congress	congress	PROPN
ftr-482	724	8	delegate	delegate	VERB
ftr-482	724	9	to	to	ADP
ftr-482	724	10	the	the	DET
ftr-482	724	11	treasury	treasury	PROPN
ftr-482	724	12	power	power	NOUN
ftr-482	724	13	to	to	PART
ftr-482	724	14	promulgate	promulgate	VERB
ftr-482	724	15	regulations	regulation	NOUN
ftr-482	724	16	that	that	PRON
ftr-482	724	17	will	will	AUX
ftr-482	724	18	override	override	VERB
ftr-482	724	19	future	future	ADJ
ftr-482	724	20	treaties	treaty	NOUN
ftr-482	724	21	?	?	PUNCT
ftr-482	725	1	if	if	SCONJ
ftr-482	725	2	congress	congress	PROPN
ftr-482	725	3	has	have	VERB
ftr-482	725	4	this	this	DET
ftr-482	725	5	power	power	NOUN
ftr-482	725	6	,	,	PUNCT
ftr-482	725	7	section	section	NOUN
ftr-482	725	8	7701(1	7701(1	NUM
ftr-482	725	9	)	)	PUNCT
ftr-482	725	10	may	may	AUX
ftr-482	725	11	provide	provide	VERB
ftr-482	725	12	statutory	statutory	ADJ
ftr-482	725	13	authority	authority	NOUN
ftr-482	725	14	to	to	PART
ftr-482	725	15	override	override	VERB
ftr-482	725	16	the	the	DET
ftr-482	725	17	u.s.-netherlands	u.s.-netherland	NOUN
ftr-482	725	18	treaty	treaty	PROPN
ftr-482	725	19	.	.	PUNCT
ftr-482	726	1	by	by	ADP
ftr-482	726	2	the	the	DET
ftr-482	726	3	later	later	ADJ
ftr-482	726	4	-	-	PUNCT
ftr-482	726	5	in	in	ADP
ftr-482	726	6	-	-	PUNCT
ftr-482	726	7	time	time	NOUN
ftr-482	726	8	rule	rule	NOUN
ftr-482	726	9	,	,	PUNCT
ftr-482	726	10	the	the	DET
ftr-482	726	11	supreme	supreme	PROPN
ftr-482	726	12	court	court	PROPN
ftr-482	726	13	has	have	AUX
ftr-482	726	14	construed	construe	VERB
ftr-482	726	15	the	the	DET
ftr-482	726	16	supremacy	supremacy	NOUN
ftr-482	726	17	clause	clause	NOUN
ftr-482	726	18	to	to	PART
ftr-482	726	19	empower	empower	VERB
ftr-482	726	20	congress	congress	PROPN
ftr-482	726	21	to	to	PART
ftr-482	726	22	override	override	VERB
ftr-482	726	23	prior	prior	ADJ
ftr-482	726	24	treaties	treaty	NOUN
ftr-482	726	25	by	by	ADP
ftr-482	726	26	passing	pass	VERB
ftr-482	726	27	a	a	DET
ftr-482	726	28	statute	statute	NOUN
ftr-482	726	29	in	in	ADP
ftr-482	726	30	direct	direct	ADJ
ftr-482	726	31	conflict	conflict	NOUN
ftr-482	726	32	with	with	ADP
ftr-482	726	33	them	they	PRON
ftr-482	726	34	,	,	PUNCT
ftr-482	726	35	but	but	CCONJ
ftr-482	726	36	there	there	PRON
ftr-482	726	37	is	be	VERB
ftr-482	726	38	no	no	DET
ftr-482	726	39	suggestion	suggestion	NOUN
ftr-482	726	40	in	in	ADP
ftr-482	726	41	the	the	DET
ftr-482	726	42	140	140	NUM
ftr-482	726	43	.	.	PUNCT
ftr-482	727	1	i	i	PRON
ftr-482	727	2	d.	d.	VERB
ftr-482	727	3	at	at	ADP
ftr-482	727	4	953	953	NUM
ftr-482	727	5	n.16	n.16	PROPN
ftr-482	727	6	(	(	PUNCT
ftr-482	727	7	some	some	DET
ftr-482	727	8	citations	citation	NOUN
ftr-482	727	9	omitted	omit	VERB
ftr-482	727	10	)	)	PUNCT
ftr-482	727	11	.	.	PUNCT
ftr-482	728	1	141	141	NUM
ftr-482	728	2	.	.	PUNCT
ftr-482	729	1	congress	congress	PROPN
ftr-482	729	2	purported	purport	VERB
ftr-482	729	3	to	to	PART
ftr-482	729	4	do	do	VERB
ftr-482	729	5	this	this	PRON
ftr-482	729	6	in	in	ADP
ftr-482	729	7	the	the	DET
ftr-482	729	8	tax	tax	NOUN
ftr-482	729	9	reform	reform	NOUN
ftr-482	729	10	act	act	NOUN
ftr-482	729	11	of	of	ADP
ftr-482	729	12	1986	1986	NUM
ftr-482	729	13	,	,	PUNCT
ftr-482	729	14	pub	pub	NOUN
ftr-482	729	15	.	.	PUNCT
ftr-482	730	1	l.	l.	PROPN
ftr-482	730	2	no	no	INTJ
ftr-482	730	3	.	.	PROPN
ftr-482	731	1	99514	99514	NUM
ftr-482	731	2	,	,	PUNCT
ftr-482	731	3	§	§	PROPN
ftr-482	731	4	1810(a)(4	1810(a)(4	NUM
ftr-482	731	5	)	)	PUNCT
ftr-482	731	6	,	,	PUNCT
ftr-482	731	7	100	100	NUM
ftr-482	731	8	stat	stat	NOUN
ftr-482	731	9	.	.	PUNCT
ftr-482	732	1	2085	2085	NUM
ftr-482	732	2	,	,	PUNCT
ftr-482	732	3	2822	2822	NUM
ftr-482	732	4	-	-	SYM
ftr-482	732	5	23	23	NUM
ftr-482	732	6	,	,	PUNCT
ftr-482	732	7	which	which	PRON
ftr-482	732	8	provides	provide	VERB
ftr-482	732	9	:	:	PUNCT
ftr-482	732	10	section	section	NOUN
ftr-482	732	11	904(g	904(g	NUM
ftr-482	732	12	)	)	PUNCT
ftr-482	732	13	of	of	ADP
ftr-482	732	14	the	the	DET
ftr-482	732	15	internal	internal	ADJ
ftr-482	732	16	revenue	revenue	NOUN
ftr-482	732	17	code	code	NOUN
ftr-482	732	18	of	of	ADP
ftr-482	732	19	1954	1954	NUM
ftr-482	732	20	shall	shall	AUX
ftr-482	732	21	apply	apply	VERB
ftr-482	732	22	notwithstanding	notwithstanding	ADP
ftr-482	732	23	any	any	DET
ftr-482	732	24	treaty	treaty	NOUN
ftr-482	732	25	obligation	obligation	NOUN
ftr-482	732	26	of	of	ADP
ftr-482	732	27	the	the	DET
ftr-482	732	28	united	united	PROPN
ftr-482	732	29	states	states	PROPN
ftr-482	732	30	to	to	ADP
ftr-482	732	31	the	the	DET
ftr-482	732	32	contrary	contrary	NOUN
ftr-482	732	33	(	(	PUNCT
ftr-482	732	34	whether	whether	SCONJ
ftr-482	732	35	entered	enter	VERB
ftr-482	732	36	into	into	ADP
ftr-482	732	37	on	on	ADP
ftr-482	732	38	,	,	PUNCT
ftr-482	732	39	before	before	ADV
ftr-482	732	40	,	,	PUNCT
ftr-482	732	41	or	or	CCONJ
ftr-482	732	42	after	after	ADP
ftr-482	732	43	the	the	DET
ftr-482	732	44	date	date	NOUN
ftr-482	732	45	of	of	ADP
ftr-482	732	46	the	the	DET
ftr-482	732	47	enactment	enactment	NOUN
ftr-482	732	48	of	of	ADP
ftr-482	732	49	this	this	DET
ftr-482	732	50	act	act	NOUN
ftr-482	732	51	)	)	PUNCT
ftr-482	732	52	unless	unless	SCONJ
ftr-482	732	53	(	(	PUNCT
ftr-482	732	54	in	in	ADP
ftr-482	732	55	the	the	DET
ftr-482	732	56	case	case	NOUN
ftr-482	732	57	of	of	ADP
ftr-482	732	58	a	a	DET
ftr-482	732	59	treaty	treaty	NOUN
ftr-482	732	60	entered	enter	VERB
ftr-482	732	61	into	into	ADP
ftr-482	732	62	after	after	ADP
ftr-482	732	63	the	the	DET
ftr-482	732	64	date	date	NOUN
ftr-482	732	65	of	of	ADP
ftr-482	732	66	the	the	DET
ftr-482	732	67	enactment	enactment	NOUN
ftr-482	732	68	of	of	ADP
ftr-482	732	69	this	this	DET
ftr-482	732	70	act	act	NOUN
ftr-482	732	71	)	)	PUNCT
ftr-482	732	72	such	such	ADJ
ftr-482	732	73	treaty	treaty	NOUN
ftr-482	732	74	by	by	ADP
ftr-482	732	75	specific	specific	ADJ
ftr-482	732	76	reference	reference	NOUN
ftr-482	732	77	to	to	ADP
ftr-482	732	78	such	such	ADJ
ftr-482	732	79	section	section	NOUN
ftr-482	732	80	904(g	904(g	NUM
ftr-482	732	81	)	)	PUNCT
ftr-482	732	82	clearly	clearly	ADV
ftr-482	732	83	expresses	express	VERB
ftr-482	732	84	the	the	DET
ftr-482	732	85	intent	intent	NOUN
ftr-482	732	86	to	to	PART
ftr-482	732	87	override	override	VERB
ftr-482	732	88	the	the	DET
ftr-482	732	89	provisions	provision	NOUN
ftr-482	732	90	of	of	ADP
ftr-482	732	91	such	such	ADJ
ftr-482	732	92	section	section	NOUN
ftr-482	732	93	.	.	PUNCT
ftr-482	733	1	[	[	X
ftr-482	733	2	vol	vol	NOUN
ftr-482	733	3	2:9	2:9	NUM
ftr-482	733	4	treaty	treaty	NOUN
ftr-482	733	5	override	override	NOUN
ftr-482	733	6	by	by	ADP
ftr-482	733	7	administrative	administrative	ADJ
ftr-482	733	8	regulation	regulation	NOUN
ftr-482	733	9	supremacy	supremacy	NOUN
ftr-482	733	10	clause	clause	NOUN
ftr-482	733	11	that	that	SCONJ
ftr-482	733	12	a	a	DET
ftr-482	733	13	prospective	prospective	ADJ
ftr-482	733	14	override	override	NOUN
ftr-482	733	15	would	would	AUX
ftr-482	733	16	be	be	AUX
ftr-482	733	17	effective	effective	ADJ
ftr-482	733	18	.	.	PUNCT
ftr-482	734	1	conversely	conversely	ADV
ftr-482	734	2	,	,	PUNCT
ftr-482	734	3	nothing	nothing	PRON
ftr-482	734	4	in	in	ADP
ftr-482	734	5	the	the	DET
ftr-482	734	6	supremacy	supremacy	NOUN
ftr-482	734	7	clause	clause	NOUN
ftr-482	734	8	recognizes	recognize	VERB
ftr-482	734	9	the	the	DET
ftr-482	734	10	ability	ability	NOUN
ftr-482	734	11	of	of	ADP
ftr-482	734	12	treaty	treaty	NOUN
ftr-482	734	13	partners	partner	NOUN
ftr-482	734	14	to	to	PART
ftr-482	734	15	agree	agree	VERB
ftr-482	734	16	that	that	SCONJ
ftr-482	734	17	a	a	DET
ftr-482	734	18	treaty	treaty	NOUN
ftr-482	734	19	will	will	AUX
ftr-482	734	20	apply	apply	VERB
ftr-482	734	21	notwithstanding	notwithstanding	ADP
ftr-482	734	22	future	future	ADJ
ftr-482	734	23	acts	act	NOUN
ftr-482	734	24	of	of	ADP
ftr-482	734	25	congress	congress	PROPN
ftr-482	734	26	.	.	PUNCT
ftr-482	735	1	in	in	ADP
ftr-482	735	2	either	either	DET
ftr-482	735	3	case	case	NOUN
ftr-482	735	4	,	,	PUNCT
ftr-482	735	5	serious	serious	ADJ
ftr-482	735	6	constitutional	constitutional	ADJ
ftr-482	735	7	issues	issue	NOUN
ftr-482	735	8	arise	arise	VERB
ftr-482	735	9	.	.	PUNCT
ftr-482	736	1	in	in	ADP
ftr-482	736	2	addition	addition	NOUN
ftr-482	736	3	to	to	ADP
ftr-482	736	4	ignoring	ignore	VERB
ftr-482	736	5	the	the	DET
ftr-482	736	6	later	later	ADJ
ftr-482	736	7	-	-	PUNCT
ftr-482	736	8	in	in	ADP
ftr-482	736	9	-	-	PUNCT
ftr-482	736	10	time	time	NOUN
ftr-482	736	11	rule	rule	NOUN
ftr-482	736	12	,	,	PUNCT
ftr-482	736	13	a	a	DET
ftr-482	736	14	statute	statute	NOUN
ftr-482	736	15	that	that	PRON
ftr-482	736	16	purports	purport	VERB
ftr-482	736	17	to	to	PART
ftr-482	736	18	override	override	VERB
ftr-482	736	19	subsequent	subsequent	ADJ
ftr-482	736	20	treaties	treaty	NOUN
ftr-482	736	21	raises	raise	VERB
ftr-482	736	22	a	a	DET
ftr-482	736	23	constitutional	constitutional	ADJ
ftr-482	736	24	question	question	NOUN
ftr-482	736	25	as	as	ADP
ftr-482	736	26	to	to	ADP
ftr-482	736	27	whether	whether	SCONJ
ftr-482	736	28	the	the	DET
ftr-482	736	29	treaty	treaty	NOUN
ftr-482	736	30	process	process	NOUN
ftr-482	736	31	has	have	AUX
ftr-482	736	32	been	be	AUX
ftr-482	736	33	violated	violate	VERB
ftr-482	736	34	.	.	PUNCT
ftr-482	737	1	2	2	NUM
ftr-482	737	2	the	the	DET
ftr-482	737	3	constitution	constitution	NOUN
ftr-482	737	4	provides	provide	VERB
ftr-482	737	5	that	that	SCONJ
ftr-482	737	6	the	the	DET
ftr-482	737	7	president	president	NOUN
ftr-482	737	8	"	"	PUNCT
ftr-482	737	9	shall	shall	AUX
ftr-482	737	10	have	have	VERB
ftr-482	737	11	power	power	NOUN
ftr-482	737	12	,	,	PUNCT
ftr-482	737	13	by	by	ADV
ftr-482	737	14	and	and	CCONJ
ftr-482	737	15	with	with	ADP
ftr-482	737	16	the	the	DET
ftr-482	737	17	advice	advice	NOUN
ftr-482	737	18	and	and	CCONJ
ftr-482	737	19	consent	consent	NOUN
ftr-482	737	20	of	of	ADP
ftr-482	737	21	the	the	DET
ftr-482	737	22	senate	senate	PROPN
ftr-482	737	23	,	,	PUNCT
ftr-482	737	24	to	to	PART
ftr-482	737	25	make	make	VERB
ftr-482	737	26	treaties	treaty	NOUN
ftr-482	737	27	,	,	PUNCT
ftr-482	737	28	provided	provide	VERB
ftr-482	737	29	two	two	NUM
ftr-482	737	30	thirds	third	NOUN
ftr-482	737	31	of	of	ADP
ftr-482	737	32	the	the	DET
ftr-482	737	33	senators	senator	NOUN
ftr-482	737	34	present	present	ADJ
ftr-482	737	35	concur	concur	PROPN
ftr-482	737	36	.	.	PUNCT
ftr-482	738	1	"'4	"'4	PUNCT
ftr-482	739	1	if	if	SCONJ
ftr-482	739	2	valid	valid	ADJ
ftr-482	739	3	,	,	PUNCT
ftr-482	739	4	a	a	DET
ftr-482	739	5	statute	statute	NOUN
ftr-482	739	6	purporting	purport	VERB
ftr-482	739	7	to	to	PART
ftr-482	739	8	override	override	VERB
ftr-482	739	9	later	late	ADJ
ftr-482	739	10	treaties	treaty	NOUN
ftr-482	739	11	limits	limit	VERB
ftr-482	739	12	the	the	DET
ftr-482	739	13	president	president	NOUN
ftr-482	739	14	's	's	PART
ftr-482	739	15	treaty	treaty	NOUN
ftr-482	739	16	making	make	VERB
ftr-482	739	17	powers	power	NOUN
ftr-482	739	18	,	,	PUNCT
ftr-482	739	19	and	and	CCONJ
ftr-482	739	20	the	the	DET
ftr-482	739	21	house	house	NOUN
ftr-482	739	22	of	of	ADP
ftr-482	739	23	representatives	representative	NOUN
ftr-482	739	24	is	be	AUX
ftr-482	739	25	included	include	VERB
ftr-482	739	26	in	in	ADP
ftr-482	739	27	the	the	DET
ftr-482	739	28	process	process	NOUN
ftr-482	739	29	by	by	ADP
ftr-482	739	30	being	be	AUX
ftr-482	739	31	a	a	DET
ftr-482	739	32	part	part	NOUN
ftr-482	739	33	of	of	ADP
ftr-482	739	34	the	the	DET
ftr-482	739	35	enactment	enactment	NOUN
ftr-482	739	36	of	of	ADP
ftr-482	739	37	the	the	DET
ftr-482	739	38	statute	statute	NOUN
ftr-482	739	39	.	.	PUNCT
ftr-482	739	40	'	'	PUNCT
ftr-482	740	1	conversely	conversely	ADV
ftr-482	740	2	,	,	PUNCT
ftr-482	740	3	a	a	DET
ftr-482	740	4	treaty	treaty	NOUN
ftr-482	740	5	purporting	purport	VERB
ftr-482	740	6	to	to	PART
ftr-482	740	7	deprive	deprive	VERB
ftr-482	740	8	congress	congress	PROPN
ftr-482	740	9	of	of	ADP
ftr-482	740	10	the	the	DET
ftr-482	740	11	right	right	NOUN
ftr-482	740	12	to	to	PART
ftr-482	740	13	enact	enact	VERB
ftr-482	740	14	future	future	ADJ
ftr-482	740	15	legislation	legislation	NOUN
ftr-482	740	16	overriding	override	VERB
ftr-482	740	17	the	the	DET
ftr-482	740	18	treaty	treaty	NOUN
ftr-482	740	19	would	would	AUX
ftr-482	740	20	arguably	arguably	ADV
ftr-482	740	21	usurp	usurp	VERB
ftr-482	740	22	the	the	DET
ftr-482	740	23	house	house	NOUN
ftr-482	740	24	of	of	ADP
ftr-482	740	25	representatives	representative	NOUN
ftr-482	740	26	'	'	PART
ftr-482	740	27	role	role	NOUN
ftr-482	740	28	in	in	ADP
ftr-482	740	29	legislation	legislation	NOUN
ftr-482	740	30	.	.	PUNCT
ftr-482	741	1	4	4	NUM
ftr-482	741	2	'	'	PART
ftr-482	741	3	statutes	statute	NOUN
ftr-482	741	4	are	be	AUX
ftr-482	741	5	interpreted	interpret	VERB
ftr-482	741	6	,	,	PUNCT
ftr-482	741	7	to	to	ADP
ftr-482	741	8	the	the	DET
ftr-482	741	9	extent	extent	NOUN
ftr-482	741	10	possible	possible	ADJ
ftr-482	741	11	,	,	PUNCT
ftr-482	741	12	to	to	PART
ftr-482	741	13	avoid	avoid	VERB
ftr-482	741	14	troubling	troubling	ADJ
ftr-482	741	15	constitutional	constitutional	ADJ
ftr-482	741	16	issues	issue	NOUN
ftr-482	741	17	.	.	PUNCT
ftr-482	742	1	for	for	ADP
ftr-482	742	2	example	example	NOUN
ftr-482	742	3	,	,	PUNCT
ftr-482	742	4	in	in	ADP
ftr-482	742	5	national	national	ADJ
ftr-482	742	6	labor	labor	PROPN
ftr-482	742	7	relations	relations	PROPN
ftr-482	742	8	board	board	PROPN
ftr-482	742	9	v.	v.	ADP
ftr-482	742	10	catholic	catholic	PROPN
ftr-482	742	11	bishop	bishop	PROPN
ftr-482	742	12	of	of	ADP
ftr-482	742	13	chicago,"4	chicago,"4	VERB
ftr-482	742	14	the	the	DET
ftr-482	742	15	nlrb	nlrb	ADJ
ftr-482	742	16	received	receive	VERB
ftr-482	742	17	petitions	petition	NOUN
ftr-482	742	18	seeking	seek	VERB
ftr-482	742	19	union	union	NOUN
ftr-482	742	20	representation	representation	NOUN
ftr-482	742	21	for	for	ADP
ftr-482	742	22	lay	lay	ADJ
ftr-482	742	23	teachers	teacher	NOUN
ftr-482	742	24	at	at	ADP
ftr-482	742	25	catholic	catholic	PROPN
ftr-482	742	26	schools	school	NOUN
ftr-482	742	27	that	that	PRON
ftr-482	742	28	offered	offer	VERB
ftr-482	742	29	traditional	traditional	ADJ
ftr-482	742	30	secular	secular	ADJ
ftr-482	742	31	education	education	NOUN
ftr-482	742	32	,	,	PUNCT
ftr-482	742	33	similar	similar	ADJ
ftr-482	742	34	to	to	ADP
ftr-482	742	35	that	that	PRON
ftr-482	742	36	in	in	ADP
ftr-482	742	37	public	public	ADJ
ftr-482	742	38	secondary	secondary	ADJ
ftr-482	742	39	schools	school	NOUN
ftr-482	742	40	,	,	PUNCT
ftr-482	742	41	in	in	ADP
ftr-482	742	42	addition	addition	NOUN
ftr-482	742	43	to	to	ADP
ftr-482	742	44	religious	religious	ADJ
ftr-482	742	45	instruction	instruction	NOUN
ftr-482	742	46	.	.	PUNCT
ftr-482	743	1	the	the	DET
ftr-482	743	2	nlrb	nlrb	ADV
ftr-482	743	3	accepted	accept	VERB
ftr-482	743	4	jurisdiction	jurisdiction	NOUN
ftr-482	743	5	over	over	ADP
ftr-482	743	6	the	the	DET
ftr-482	743	7	petitions	petition	NOUN
ftr-482	743	8	and	and	CCONJ
ftr-482	743	9	ordered	order	VERB
ftr-482	743	10	elections	election	NOUN
ftr-482	743	11	because	because	SCONJ
ftr-482	743	12	the	the	DET
ftr-482	743	13	schools	school	NOUN
ftr-482	743	14	were	be	AUX
ftr-482	743	15	not	not	PART
ftr-482	743	16	completely	completely	ADV
ftr-482	743	17	religious.4	religious.4	ADJ
ftr-482	743	18	7	7	NUM
ftr-482	743	19	the	the	DET
ftr-482	743	20	schools	school	NOUN
ftr-482	743	21	refused	refuse	VERB
ftr-482	743	22	to	to	PART
ftr-482	743	23	recognize	recognize	VERB
ftr-482	743	24	the	the	DET
ftr-482	743	25	unions	union	NOUN
ftr-482	743	26	,	,	PUNCT
ftr-482	743	27	arguing	argue	VERB
ftr-482	743	28	that	that	SCONJ
ftr-482	743	29	the	the	DET
ftr-482	743	30	nlrb	nlrb	ADV
ftr-482	743	31	had	have	VERB
ftr-482	743	32	no	no	DET
ftr-482	743	33	jurisdiction	jurisdiction	NOUN
ftr-482	743	34	over	over	ADP
ftr-482	743	35	religious	religious	ADJ
ftr-482	743	36	schools	school	NOUN
ftr-482	743	37	.	.	PUNCT
ftr-482	744	1	the	the	DET
ftr-482	744	2	supreme	supreme	PROPN
ftr-482	744	3	court	court	PROPN
ftr-482	744	4	,	,	PUNCT
ftr-482	744	5	in	in	ADP
ftr-482	744	6	rejecting	reject	VERB
ftr-482	744	7	nlrb	nlrb	ADJ
ftr-482	744	8	jurisdiction	jurisdiction	NOUN
ftr-482	744	9	,	,	PUNCT
ftr-482	744	10	analyzed	analyze	VERB
ftr-482	744	11	the	the	DET
ftr-482	744	12	legislative	legislative	ADJ
ftr-482	744	13	history	history	NOUN
ftr-482	744	14	of	of	ADP
ftr-482	744	15	the	the	DET
ftr-482	744	16	national	national	PROPN
ftr-482	744	17	labor	labor	PROPN
ftr-482	744	18	relations	relations	PROPN
ftr-482	744	19	act	act	NOUN
ftr-482	744	20	of	of	ADP
ftr-482	744	21	1935	1935	NUM
ftr-482	744	22	to	to	PART
ftr-482	744	23	determine	determine	VERB
ftr-482	744	24	whether	whether	SCONJ
ftr-482	744	25	congress	congress	PROPN
ftr-482	744	26	intended	intend	VERB
ftr-482	744	27	the	the	DET
ftr-482	744	28	nlrb	nlrb	ADJ
ftr-482	744	29	to	to	PART
ftr-482	744	30	have	have	VERB
ftr-482	744	31	jurisdiction	jurisdiction	NOUN
ftr-482	744	32	over	over	ADP
ftr-482	744	33	religious	religious	ADJ
ftr-482	744	34	schools	school	NOUN
ftr-482	744	35	.	.	PUNCT
ftr-482	745	1	it	it	PRON
ftr-482	745	2	made	make	VERB
ftr-482	745	3	this	this	DET
ftr-482	745	4	analysis	analysis	NOUN
ftr-482	745	5	because	because	SCONJ
ftr-482	745	6	a	a	DET
ftr-482	745	7	construction	construction	NOUN
ftr-482	745	8	of	of	ADP
ftr-482	745	9	the	the	DET
ftr-482	745	10	act	act	NOUN
ftr-482	745	11	that	that	PRON
ftr-482	745	12	allowed	allow	VERB
ftr-482	745	13	nlrb	nlrb	ADJ
ftr-482	745	14	jurisdiction	jurisdiction	NOUN
ftr-482	745	15	over	over	ADP
ftr-482	745	16	these	these	DET
ftr-482	745	17	schools	school	NOUN
ftr-482	745	18	would	would	AUX
ftr-482	745	19	force	force	VERB
ftr-482	745	20	the	the	DET
ftr-482	745	21	court	court	NOUN
ftr-482	745	22	to	to	PART
ftr-482	745	23	determine	determine	VERB
ftr-482	745	24	142	142	NUM
ftr-482	745	25	.	.	PUNCT
ftr-482	746	1	committee	committee	NOUN
ftr-482	746	2	on	on	ADP
ftr-482	746	3	u.s	u.s	PROPN
ftr-482	746	4	.	.	PROPN
ftr-482	746	5	activities	activity	NOUN
ftr-482	746	6	of	of	ADP
ftr-482	746	7	foreign	foreign	ADJ
ftr-482	746	8	taxpayers	taxpayer	NOUN
ftr-482	746	9	and	and	CCONJ
ftr-482	746	10	foreign	foreign	ADJ
ftr-482	746	11	activities	activity	NOUN
ftr-482	746	12	of	of	ADP
ftr-482	746	13	u.s	u.s	PROPN
ftr-482	746	14	.	.	PROPN
ftr-482	746	15	taxpayers	taxpayer	NOUN
ftr-482	746	16	of	of	ADP
ftr-482	746	17	the	the	DET
ftr-482	746	18	new	new	PROPN
ftr-482	746	19	york	york	PROPN
ftr-482	746	20	state	state	PROPN
ftr-482	746	21	bar	bar	PROPN
ftr-482	746	22	ass'n	ass'n	PROPN
ftr-482	746	23	sec	sec	PROPN
ftr-482	746	24	.	.	PUNCT
ftr-482	747	1	tax'n	tax'n	ADJ
ftr-482	747	2	,	,	PUNCT
ftr-482	747	3	legislative	legislative	ADJ
ftr-482	747	4	overrides	override	NOUN
ftr-482	747	5	of	of	ADP
ftr-482	747	6	tax	tax	NOUN
ftr-482	747	7	treaties	treaty	NOUN
ftr-482	747	8	,	,	PUNCT
ftr-482	747	9	37	37	NUM
ftr-482	747	10	tax	tax	NOUN
ftr-482	747	11	notes	note	NOUN
ftr-482	747	12	931	931	NUM
ftr-482	747	13	,	,	PUNCT
ftr-482	747	14	933	933	NUM
ftr-482	747	15	-	-	SYM
ftr-482	747	16	34	34	NUM
ftr-482	747	17	(	(	PUNCT
ftr-482	747	18	nov	nov	PROPN
ftr-482	747	19	.	.	PROPN
ftr-482	747	20	30	30	NUM
ftr-482	747	21	,	,	PUNCT
ftr-482	747	22	1987	1987	NUM
ftr-482	747	23	)	)	PUNCT
ftr-482	748	1	[	[	X
ftr-482	748	2	hereinafter	hereinafter	NOUN
ftr-482	748	3	committee	committee	NOUN
ftr-482	748	4	on	on	ADP
ftr-482	748	5	u.s	u.s	PROPN
ftr-482	748	6	.	.	PROPN
ftr-482	748	7	activities	activity	NOUN
ftr-482	748	8	of	of	ADP
ftr-482	748	9	foreign	foreign	ADJ
ftr-482	748	10	taxpayers	taxpayer	NOUN
ftr-482	748	11	]	]	PUNCT
ftr-482	748	12	.	.	PUNCT
ftr-482	749	1	143	143	NUM
ftr-482	749	2	.	.	PUNCT
ftr-482	750	1	u.s	u.s	PROPN
ftr-482	750	2	.	.	PROPN
ftr-482	750	3	const	const	PROPN
ftr-482	750	4	.	.	PUNCT
ftr-482	750	5	art	art	NOUN
ftr-482	750	6	.	.	PUNCT
ftr-482	751	1	h	h	NOUN
ftr-482	751	2	,	,	PUNCT
ftr-482	751	3	§	§	PROPN
ftr-482	751	4	2	2	NUM
ftr-482	751	5	,	,	PUNCT
ftr-482	751	6	cl	cl	NOUN
ftr-482	751	7	.	.	NOUN
ftr-482	752	1	2	2	NUM
ftr-482	752	2	.	.	X
ftr-482	752	3	144	144	NUM
ftr-482	752	4	.	.	PUNCT
ftr-482	753	1	committee	committee	NOUN
ftr-482	753	2	on	on	ADP
ftr-482	753	3	u.s	u.s	PROPN
ftr-482	753	4	.	.	PROPN
ftr-482	753	5	activities	activity	NOUN
ftr-482	753	6	of	of	ADP
ftr-482	753	7	foreign	foreign	ADJ
ftr-482	753	8	taxpayers	taxpayer	NOUN
ftr-482	753	9	,	,	PUNCT
ftr-482	753	10	supra	supra	PROPN
ftr-482	753	11	note	note	PROPN
ftr-482	753	12	142	142	NUM
ftr-482	753	13	,	,	PUNCT
ftr-482	753	14	at	at	ADP
ftr-482	753	15	933	933	NUM
ftr-482	753	16	-	-	SYM
ftr-482	753	17	34	34	NUM
ftr-482	753	18	.	.	PUNCT
ftr-482	754	1	also	also	ADV
ftr-482	754	2	,	,	PUNCT
ftr-482	754	3	such	such	DET
ftr-482	754	4	a	a	DET
ftr-482	754	5	statute	statute	NOUN
ftr-482	754	6	can	can	AUX
ftr-482	754	7	make	make	VERB
ftr-482	754	8	treaty	treaty	NOUN
ftr-482	754	9	negotiations	negotiation	NOUN
ftr-482	754	10	more	more	ADV
ftr-482	754	11	difficult	difficult	ADJ
ftr-482	754	12	by	by	ADP
ftr-482	754	13	inhibiting	inhibit	VERB
ftr-482	754	14	the	the	DET
ftr-482	754	15	negotiators	negotiator	NOUN
ftr-482	754	16	'	'	PART
ftr-482	754	17	freedom	freedom	NOUN
ftr-482	754	18	.	.	PUNCT
ftr-482	755	1	i	i	PRON
ftr-482	755	2	d.	d.	PROPN
ftr-482	755	3	145	145	NUM
ftr-482	755	4	.	.	PUNCT
ftr-482	756	1	u.s	u.s	PROPN
ftr-482	756	2	.	.	PROPN
ftr-482	756	3	const	const	PROPN
ftr-482	756	4	.	.	PUNCT
ftr-482	757	1	art	art	NOUN
ftr-482	757	2	i	i	PRON
ftr-482	757	3	,	,	PUNCT
ftr-482	757	4	§	§	PROPN
ftr-482	757	5	1	1	NUM
ftr-482	757	6	.	.	NOUN
ftr-482	757	7	146	146	NUM
ftr-482	757	8	.	.	X
ftr-482	757	9	440	440	NUM
ftr-482	758	1	u.s	u.s	PROPN
ftr-482	758	2	.	.	PROPN
ftr-482	758	3	490	490	NUM
ftr-482	758	4	,	,	PUNCT
ftr-482	758	5	500	500	NUM
ftr-482	758	6	(	(	PUNCT
ftr-482	758	7	1979	1979	NUM
ftr-482	758	8	)	)	PUNCT
ftr-482	758	9	.	.	PUNCT
ftr-482	759	1	147	147	NUM
ftr-482	759	2	.	.	PUNCT
ftr-482	760	1	the	the	DET
ftr-482	760	2	nlrb	nlrb	PROPN
ftr-482	760	3	's	's	PART
ftr-482	760	4	"	"	PUNCT
ftr-482	760	5	policy	policy	NOUN
ftr-482	760	6	was	be	AUX
ftr-482	760	7	to	to	PART
ftr-482	760	8	decline	decline	VERB
ftr-482	760	9	jurisdiction	jurisdiction	NOUN
ftr-482	760	10	over	over	ADP
ftr-482	760	11	religiously	religiously	ADV
ftr-482	760	12	sponsored	sponsor	VERB
ftr-482	760	13	organizations	organization	NOUN
ftr-482	760	14	'	'	PUNCT
ftr-482	760	15	only	only	ADV
ftr-482	760	16	when	when	SCONJ
ftr-482	760	17	they	they	PRON
ftr-482	760	18	are	be	AUX
ftr-482	760	19	completely	completely	ADV
ftr-482	760	20	religious	religious	ADJ
ftr-482	760	21	,	,	PUNCT
ftr-482	760	22	not	not	PART
ftr-482	760	23	just	just	ADV
ftr-482	760	24	religiously	religiously	ADV
ftr-482	760	25	associated	associate	VERB
ftr-482	760	26	.	.	PUNCT
ftr-482	760	27	'	'	PUNCT
ftr-482	760	28	"	"	PUNCT
ftr-482	761	1	nlrb	nlrb	ADV
ftr-482	761	2	v.	v.	ADP
ftr-482	761	3	catholic	catholic	ADJ
ftr-482	761	4	bishop	bishop	PROPN
ftr-482	761	5	of	of	ADP
ftr-482	761	6	chicago	chicago	PROPN
ftr-482	761	7	,	,	PUNCT
ftr-482	761	8	440	440	NUM
ftr-482	761	9	u.s	u.s	PROPN
ftr-482	761	10	.	.	PROPN
ftr-482	761	11	at	at	ADP
ftr-482	761	12	493	493	NUM
ftr-482	761	13	(	(	PUNCT
ftr-482	761	14	quoting	quote	VERB
ftr-482	761	15	roman	roman	PROPN
ftr-482	761	16	catholic	catholic	PROPN
ftr-482	761	17	archdiocese	archdiocese	PROPN
ftr-482	761	18	of	of	ADP
ftr-482	761	19	baltimore	baltimore	PROPN
ftr-482	761	20	,	,	PUNCT
ftr-482	761	21	216	216	NUM
ftr-482	761	22	nlrb	nlrb	ADJ
ftr-482	761	23	249	249	NUM
ftr-482	761	24	,	,	PUNCT
ftr-482	761	25	250	250	NUM
ftr-482	761	26	(	(	PUNCT
ftr-482	761	27	1979	1979	NUM
ftr-482	761	28	)	)	PUNCT
ftr-482	761	29	)	)	PUNCT
ftr-482	761	30	.	.	PUNCT
ftr-482	762	1	19951	19951	NUM
ftr-482	762	2	florida	florida	PROPN
ftr-482	762	3	tax	tax	NOUN
ftr-482	762	4	review	review	NOUN
ftr-482	762	5	whether	whether	SCONJ
ftr-482	762	6	this	this	DET
ftr-482	762	7	jurisdiction	jurisdiction	NOUN
ftr-482	762	8	violates	violate	VERB
ftr-482	762	9	the	the	DET
ftr-482	762	10	religion	religion	NOUN
ftr-482	762	11	clauses	clause	NOUN
ftr-482	762	12	of	of	ADP
ftr-482	762	13	the	the	DET
ftr-482	762	14	first	first	ADJ
ftr-482	762	15	amendment	amendment	NOUN
ftr-482	762	16	.	.	PUNCT
ftr-482	762	17	'	'	PUNCT
ftr-482	763	1	because	because	SCONJ
ftr-482	763	2	the	the	DET
ftr-482	763	3	court	court	NOUN
ftr-482	763	4	could	could	AUX
ftr-482	763	5	not	not	PART
ftr-482	763	6	find	find	VERB
ftr-482	763	7	congress	congress	PROPN
ftr-482	763	8	'	'	PART
ftr-482	763	9	clear	clear	ADJ
ftr-482	763	10	intent	intent	NOUN
ftr-482	763	11	to	to	PART
ftr-482	763	12	grant	grant	VERB
ftr-482	763	13	jurisdiction	jurisdiction	NOUN
ftr-482	763	14	to	to	ADP
ftr-482	763	15	the	the	DET
ftr-482	763	16	nlrb	nlrb	ADJ
ftr-482	763	17	over	over	ADP
ftr-482	763	18	church	church	NOUN
ftr-482	763	19	-	-	PUNCT
ftr-482	763	20	operated	operate	VERB
ftr-482	763	21	schools	school	NOUN
ftr-482	763	22	,	,	PUNCT
ftr-482	763	23	the	the	DET
ftr-482	763	24	court	court	NOUN
ftr-482	763	25	interpreted	interpret	VERB
ftr-482	763	26	the	the	DET
ftr-482	763	27	act	act	NOUN
ftr-482	763	28	in	in	ADP
ftr-482	763	29	a	a	DET
ftr-482	763	30	way	way	NOUN
ftr-482	763	31	that	that	PRON
ftr-482	763	32	avoided	avoid	VERB
ftr-482	763	33	the	the	DET
ftr-482	763	34	constitutional	constitutional	ADJ
ftr-482	763	35	issue	issue	NOUN
ftr-482	763	36	.	.	PUNCT
ftr-482	764	1	'49	'49	NUM
ftr-482	764	2	similarly	similarly	ADV
ftr-482	764	3	,	,	PUNCT
ftr-482	764	4	in	in	ADP
ftr-482	764	5	murray	murray	PROPN
ftr-482	764	6	v.	v.	ADP
ftr-482	764	7	schooner	schooner	PROPN
ftr-482	764	8	charming	charming	ADJ
ftr-482	764	9	betsy,"5	betsy,"5	ADJ
ftr-482	764	10	°	°	ADP
ftr-482	764	11	chief	chief	ADJ
ftr-482	764	12	justice	justice	NOUN
ftr-482	764	13	marshall	marshall	PROPN
ftr-482	764	14	stated	state	VERB
ftr-482	764	15	that	that	SCONJ
ftr-482	764	16	"	"	PUNCT
ftr-482	764	17	an	an	DET
ftr-482	764	18	act	act	NOUN
ftr-482	764	19	of	of	ADP
ftr-482	764	20	congress	congress	PROPN
ftr-482	764	21	[	[	X
ftr-482	764	22	is	be	AUX
ftr-482	764	23	]	]	PUNCT
ftr-482	764	24	never	never	ADV
ftr-482	764	25	to	to	PART
ftr-482	764	26	be	be	AUX
ftr-482	764	27	construed	construe	VERB
ftr-482	764	28	to	to	PART
ftr-482	764	29	violate	violate	VERB
ftr-482	764	30	the	the	DET
ftr-482	764	31	law	law	NOUN
ftr-482	764	32	of	of	ADP
ftr-482	764	33	nations	nation	NOUN
ftr-482	764	34	if	if	SCONJ
ftr-482	764	35	any	any	DET
ftr-482	764	36	other	other	ADJ
ftr-482	764	37	possible	possible	ADJ
ftr-482	764	38	construction	construction	NOUN
ftr-482	764	39	remains	remain	VERB
ftr-482	764	40	....	....	PUNCT
ftr-482	764	41	"	"	PUNCT
ftr-482	764	42	thus	thus	ADV
ftr-482	764	43	,	,	PUNCT
ftr-482	764	44	a	a	DET
ftr-482	764	45	statute	statute	NOUN
ftr-482	764	46	that	that	PRON
ftr-482	764	47	arguably	arguably	ADV
ftr-482	764	48	has	have	VERB
ftr-482	764	49	the	the	DET
ftr-482	764	50	effect	effect	NOUN
ftr-482	764	51	of	of	ADP
ftr-482	764	52	overriding	override	VERB
ftr-482	764	53	subsequent	subsequent	ADJ
ftr-482	764	54	treaties	treaty	NOUN
ftr-482	764	55	should	should	AUX
ftr-482	764	56	be	be	AUX
ftr-482	764	57	interpreted	interpret	VERB
ftr-482	764	58	in	in	ADP
ftr-482	764	59	a	a	DET
ftr-482	764	60	way	way	NOUN
ftr-482	764	61	that	that	PRON
ftr-482	764	62	does	do	AUX
ftr-482	764	63	not	not	PART
ftr-482	764	64	raise	raise	VERB
ftr-482	764	65	the	the	DET
ftr-482	764	66	constitutional	constitutional	ADJ
ftr-482	764	67	issues	issue	NOUN
ftr-482	764	68	mentioned	mention	VERB
ftr-482	764	69	above	above	ADV
ftr-482	764	70	.	.	PUNCT
ftr-482	765	1	with	with	ADP
ftr-482	765	2	respect	respect	NOUN
ftr-482	765	3	to	to	ADP
ftr-482	765	4	section	section	NOUN
ftr-482	765	5	7701(/	7701(/	NUM
ftr-482	765	6	)	)	PUNCT
ftr-482	765	7	,	,	PUNCT
ftr-482	765	8	it	it	PRON
ftr-482	765	9	is	be	AUX
ftr-482	765	10	possible	possible	ADJ
ftr-482	765	11	to	to	PART
ftr-482	765	12	interpret	interpret	VERB
ftr-482	765	13	the	the	DET
ftr-482	765	14	statute	statute	NOUN
ftr-482	765	15	in	in	ADP
ftr-482	765	16	a	a	DET
ftr-482	765	17	way	way	NOUN
ftr-482	765	18	that	that	PRON
ftr-482	765	19	does	do	AUX
ftr-482	765	20	not	not	PART
ftr-482	765	21	violate	violate	VERB
ftr-482	765	22	the	the	DET
ftr-482	765	23	treaty	treaty	NOUN
ftr-482	765	24	process	process	NOUN
ftr-482	765	25	.	.	PUNCT
ftr-482	766	1	because	because	SCONJ
ftr-482	766	2	congress	congress	PROPN
ftr-482	766	3	has	have	AUX
ftr-482	766	4	not	not	PART
ftr-482	766	5	expressed	express	VERB
ftr-482	766	6	a	a	DET
ftr-482	766	7	clear	clear	ADJ
ftr-482	766	8	intent	intent	NOUN
ftr-482	766	9	to	to	PART
ftr-482	766	10	override	override	VERB
ftr-482	766	11	subsequent	subsequent	ADJ
ftr-482	766	12	treaties	treaty	NOUN
ftr-482	766	13	,	,	PUNCT
ftr-482	766	14	the	the	DET
ftr-482	766	15	statute	statute	NOUN
ftr-482	766	16	might	might	AUX
ftr-482	766	17	be	be	AUX
ftr-482	766	18	read	read	VERB
ftr-482	766	19	to	to	PART
ftr-482	766	20	override	override	VERB
ftr-482	766	21	treaties	treaty	NOUN
ftr-482	766	22	already	already	ADV
ftr-482	766	23	in	in	ADP
ftr-482	766	24	existence	existence	NOUN
ftr-482	766	25	when	when	SCONJ
ftr-482	766	26	section	section	NOUN
ftr-482	766	27	7701	7701	NUM
ftr-482	766	28	(	(	PUNCT
ftr-482	766	29	)	)	PUNCT
ftr-482	766	30	was	be	AUX
ftr-482	766	31	enacted	enact	VERB
ftr-482	766	32	but	but	CCONJ
ftr-482	766	33	not	not	PART
ftr-482	766	34	any	any	DET
ftr-482	766	35	subsequent	subsequent	ADJ
ftr-482	766	36	treaties	treaty	NOUN
ftr-482	766	37	.	.	PUNCT
ftr-482	766	38	'	'	PUNCT
ftr-482	767	1	5	5	NUM
ftr-482	767	2	'	'	PUNCT
ftr-482	767	3	v.	v.	NOUN
ftr-482	767	4	conclusion	conclusion	NOUN
ftr-482	767	5	whenever	whenever	SCONJ
ftr-482	767	6	congress	congress	PROPN
ftr-482	767	7	overrides	override	VERB
ftr-482	767	8	a	a	DET
ftr-482	767	9	treaty	treaty	NOUN
ftr-482	767	10	,	,	PUNCT
ftr-482	767	11	it	it	PRON
ftr-482	767	12	violates	violate	VERB
ftr-482	767	13	international	international	ADJ
ftr-482	767	14	law	law	NOUN
ftr-482	767	15	-	-	PUNCT
ftr-482	767	16	an	an	DET
ftr-482	767	17	act	act	NOUN
ftr-482	767	18	that	that	PRON
ftr-482	767	19	should	should	AUX
ftr-482	767	20	not	not	PART
ftr-482	767	21	be	be	AUX
ftr-482	767	22	undertaken	undertake	VERB
ftr-482	767	23	lightly	lightly	ADV
ftr-482	767	24	.	.	PUNCT
ftr-482	768	1	in	in	ADP
ftr-482	768	2	the	the	DET
ftr-482	768	3	absence	absence	NOUN
ftr-482	768	4	of	of	ADP
ftr-482	768	5	a	a	DET
ftr-482	768	6	direct	direct	ADJ
ftr-482	768	7	conflict	conflict	NOUN
ftr-482	768	8	,	,	PUNCT
ftr-482	768	9	every	every	DET
ftr-482	768	10	effort	effort	NOUN
ftr-482	768	11	should	should	AUX
ftr-482	768	12	be	be	AUX
ftr-482	768	13	made	make	VERB
ftr-482	768	14	to	to	PART
ftr-482	768	15	interpret	interpret	VERB
ftr-482	768	16	the	the	DET
ftr-482	768	17	act	act	NOUN
ftr-482	768	18	of	of	ADP
ftr-482	768	19	congress	congress	PROPN
ftr-482	768	20	and	and	CCONJ
ftr-482	768	21	the	the	DET
ftr-482	768	22	treaty	treaty	NOUN
ftr-482	768	23	in	in	ADP
ftr-482	768	24	a	a	DET
ftr-482	768	25	nonconflicting	nonconflicting	NOUN
ftr-482	768	26	manner	manner	NOUN
ftr-482	768	27	.	.	PUNCT
ftr-482	769	1	congress	congress	PROPN
ftr-482	769	2	can	can	AUX
ftr-482	769	3	override	override	VERB
ftr-482	769	4	a	a	DET
ftr-482	769	5	treaty	treaty	NOUN
ftr-482	769	6	only	only	ADV
ftr-482	769	7	by	by	ADP
ftr-482	769	8	signaling	signal	VERB
ftr-482	769	9	its	its	PRON
ftr-482	769	10	intent	intent	NOUN
ftr-482	769	11	clearly	clearly	ADV
ftr-482	769	12	.	.	PUNCT
ftr-482	770	1	if	if	SCONJ
ftr-482	770	2	it	it	PRON
ftr-482	770	3	chooses	choose	VERB
ftr-482	770	4	to	to	PART
ftr-482	770	5	delegate	delegate	VERB
ftr-482	770	6	the	the	DET
ftr-482	770	7	actual	actual	ADJ
ftr-482	770	8	operation	operation	NOUN
ftr-482	770	9	of	of	ADP
ftr-482	770	10	the	the	DET
ftr-482	770	11	override	override	NOUN
ftr-482	770	12	to	to	ADP
ftr-482	770	13	the	the	DET
ftr-482	770	14	treasury	treasury	NOUN
ftr-482	770	15	by	by	ADP
ftr-482	770	16	regulations	regulation	NOUN
ftr-482	770	17	,	,	PUNCT
ftr-482	770	18	the	the	DET
ftr-482	770	19	delegation	delegation	NOUN
ftr-482	770	20	must	must	AUX
ftr-482	770	21	be	be	AUX
ftr-482	770	22	clear	clear	ADJ
ftr-482	770	23	and	and	CCONJ
ftr-482	770	24	must	must	AUX
ftr-482	770	25	include	include	VERB
ftr-482	770	26	some	some	DET
ftr-482	770	27	guidance	guidance	NOUN
ftr-482	770	28	on	on	ADP
ftr-482	770	29	the	the	DET
ftr-482	770	30	exercise	exercise	NOUN
ftr-482	770	31	of	of	ADP
ftr-482	770	32	the	the	DET
ftr-482	770	33	delegated	delegate	VERB
ftr-482	770	34	authority	authority	NOUN
ftr-482	770	35	.	.	PUNCT
ftr-482	771	1	finally	finally	ADV
ftr-482	771	2	,	,	PUNCT
ftr-482	771	3	if	if	SCONJ
ftr-482	771	4	congress	congress	PROPN
ftr-482	771	5	has	have	AUX
ftr-482	771	6	explicitly	explicitly	ADV
ftr-482	771	7	delegated	delegate	VERB
ftr-482	771	8	the	the	DET
ftr-482	771	9	authority	authority	NOUN
ftr-482	771	10	to	to	PART
ftr-482	771	11	override	override	VERB
ftr-482	771	12	and	and	CCONJ
ftr-482	771	13	has	have	AUX
ftr-482	771	14	provided	provide	VERB
ftr-482	771	15	the	the	DET
ftr-482	771	16	constitutionally	constitutionally	ADV
ftr-482	771	17	required	require	VERB
ftr-482	771	18	guidance	guidance	NOUN
ftr-482	771	19	,	,	PUNCT
ftr-482	771	20	then	then	ADV
ftr-482	771	21	,	,	PUNCT
ftr-482	771	22	once	once	SCONJ
ftr-482	771	23	the	the	DET
ftr-482	771	24	treasury	treasury	NOUN
ftr-482	771	25	has	have	AUX
ftr-482	771	26	carried	carry	VERB
ftr-482	771	27	out	out	ADP
ftr-482	771	28	its	its	PRON
ftr-482	771	29	authority	authority	NOUN
ftr-482	771	30	,	,	PUNCT
ftr-482	771	31	all	all	DET
ftr-482	771	32	treaties	treaty	NOUN
ftr-482	771	33	whose	whose	DET
ftr-482	771	34	effective	effective	ADJ
ftr-482	771	35	dates	date	NOUN
ftr-482	771	36	precede	precede	VERB
ftr-482	771	37	the	the	DET
ftr-482	771	38	legislative	legislative	ADJ
ftr-482	771	39	act	act	NOUN
ftr-482	771	40	must	must	AUX
ftr-482	771	41	give	give	VERB
ftr-482	771	42	way	way	NOUN
ftr-482	771	43	to	to	ADP
ftr-482	771	44	that	that	DET
ftr-482	771	45	act	act	NOUN
ftr-482	771	46	.	.	PUNCT
ftr-482	772	1	by	by	ADP
ftr-482	772	2	the	the	DET
ftr-482	772	3	same	same	ADJ
ftr-482	772	4	token	token	NOUN
ftr-482	772	5	,	,	PUNCT
ftr-482	772	6	all	all	DET
ftr-482	772	7	treaties	treaty	NOUN
ftr-482	772	8	made	make	VERB
ftr-482	772	9	after	after	SCONJ
ftr-482	772	10	the	the	DET
ftr-482	772	11	legislative	legislative	ADJ
ftr-482	772	12	act	act	NOUN
ftr-482	772	13	must	must	AUX
ftr-482	772	14	prevail	prevail	VERB
ftr-482	772	15	over	over	ADP
ftr-482	772	16	the	the	DET
ftr-482	772	17	legislation	legislation	NOUN
ftr-482	772	18	to	to	ADP
ftr-482	772	19	the	the	DET
ftr-482	772	20	extent	extent	NOUN
ftr-482	772	21	of	of	ADP
ftr-482	772	22	any	any	DET
ftr-482	772	23	conflict	conflict	NOUN
ftr-482	772	24	.	.	PUNCT
ftr-482	773	1	as	as	SCONJ
ftr-482	773	2	applied	apply	VERB
ftr-482	773	3	to	to	ADP
ftr-482	773	4	section	section	NOUN
ftr-482	773	5	7701	7701	NUM
ftr-482	773	6	(	(	PUNCT
ftr-482	773	7	)	)	PUNCT
ftr-482	773	8	and	and	CCONJ
ftr-482	773	9	the	the	DET
ftr-482	773	10	subsequent	subsequent	ADJ
ftr-482	773	11	u.s.-netherlands	u.s.-netherland	NOUN
ftr-482	773	12	treaty	treaty	NOUN
ftr-482	773	13	,	,	PUNCT
ftr-482	773	14	these	these	DET
ftr-482	773	15	principles	principle	NOUN
ftr-482	773	16	yield	yield	VERB
ftr-482	773	17	the	the	DET
ftr-482	773	18	following	follow	VERB
ftr-482	773	19	results	result	NOUN
ftr-482	773	20	:	:	PUNCT
ftr-482	773	21	section	section	NOUN
ftr-482	773	22	7701	7701	NUM
ftr-482	773	23	(	(	PUNCT
ftr-482	773	24	)	)	PUNCT
ftr-482	773	25	does	do	AUX
ftr-482	773	26	not	not	PART
ftr-482	773	27	on	on	ADP
ftr-482	773	28	its	its	PRON
ftr-482	773	29	face	face	NOUN
ftr-482	773	30	or	or	CCONJ
ftr-482	773	31	in	in	ADP
ftr-482	773	32	its	its	PRON
ftr-482	773	33	legislative	legislative	ADJ
ftr-482	773	34	history	history	NOUN
ftr-482	773	35	explicitly	explicitly	ADV
ftr-482	773	36	state	state	VERB
ftr-482	773	37	an	an	DET
ftr-482	773	38	intent	intent	NOUN
ftr-482	773	39	to	to	PART
ftr-482	773	40	override	override	VERB
ftr-482	773	41	any	any	DET
ftr-482	773	42	treaty	treaty	NOUN
ftr-482	773	43	.	.	PUNCT
ftr-482	774	1	the	the	DET
ftr-482	774	2	provision	provision	NOUN
ftr-482	774	3	can	can	AUX
ftr-482	774	4	have	have	VERB
ftr-482	774	5	a	a	DET
ftr-482	774	6	wide	wide	ADJ
ftr-482	774	7	range	range	NOUN
ftr-482	774	8	of	of	ADP
ftr-482	774	9	application	application	NOUN
ftr-482	774	10	even	even	ADV
ftr-482	774	11	if	if	SCONJ
ftr-482	774	12	it	it	PRON
ftr-482	774	13	does	do	AUX
ftr-482	774	14	not	not	PART
ftr-482	774	15	override	override	VERB
ftr-482	774	16	conflicting	conflicting	ADJ
ftr-482	774	17	treaty	treaty	NOUN
ftr-482	774	18	provisions	provision	NOUN
ftr-482	774	19	.	.	PUNCT
ftr-482	775	1	notwithstanding	notwithstanding	ADP
ftr-482	775	2	the	the	DET
ftr-482	775	3	absence	absence	NOUN
ftr-482	775	4	of	of	ADP
ftr-482	775	5	legislative	legislative	ADJ
ftr-482	775	6	intent	intent	NOUN
ftr-482	775	7	to	to	PART
ftr-482	775	8	override	override	VERB
ftr-482	775	9	,	,	PUNCT
ftr-482	775	10	the	the	DET
ftr-482	775	11	regulations	regulation	NOUN
ftr-482	775	12	under	under	ADP
ftr-482	775	13	section	section	NOUN
ftr-482	775	14	7701	7701	NUM
ftr-482	775	15	(	(	PUNCT
ftr-482	775	16	)	)	PUNCT
ftr-482	775	17	appear	appear	VERB
ftr-482	775	18	to	to	ADP
ftr-482	775	19	148	148	NUM
ftr-482	775	20	.	.	PUNCT
ftr-482	776	1	the	the	DET
ftr-482	776	2	first	first	ADJ
ftr-482	776	3	amendment	amendment	NOUN
ftr-482	776	4	provides	provide	VERB
ftr-482	776	5	that	that	SCONJ
ftr-482	776	6	"	"	PUNCT
ftr-482	776	7	congress	congress	PROPN
ftr-482	776	8	shall	shall	AUX
ftr-482	776	9	make	make	VERB
ftr-482	776	10	no	no	DET
ftr-482	776	11	law	law	NOUN
ftr-482	776	12	respecting	respect	VERB
ftr-482	776	13	an	an	DET
ftr-482	776	14	establishment	establishment	NOUN
ftr-482	776	15	of	of	ADP
ftr-482	776	16	religion	religion	NOUN
ftr-482	776	17	,	,	PUNCT
ftr-482	776	18	or	or	CCONJ
ftr-482	776	19	prohibiting	prohibit	VERB
ftr-482	776	20	the	the	DET
ftr-482	776	21	free	free	ADJ
ftr-482	776	22	exercise	exercise	NOUN
ftr-482	776	23	thereof	thereof	ADV
ftr-482	776	24	.....	.....	PUNCT
ftr-482	777	1	u.s	u.s	PROPN
ftr-482	777	2	.	.	PROPN
ftr-482	777	3	const	const	PROPN
ftr-482	777	4	.	.	PUNCT
ftr-482	778	1	amend	amend	PROPN
ftr-482	778	2	.	.	PUNCT
ftr-482	779	1	i.	i.	PROPN
ftr-482	779	2	149	149	NUM
ftr-482	779	3	.	.	PUNCT
ftr-482	780	1	nlrb	nlrb	PROPN
ftr-482	780	2	v.	v.	ADP
ftr-482	780	3	catholic	catholic	ADJ
ftr-482	780	4	bishop	bishop	PROPN
ftr-482	780	5	of	of	ADP
ftr-482	780	6	chicago	chicago	PROPN
ftr-482	780	7	,	,	PUNCT
ftr-482	780	8	440	440	NUM
ftr-482	780	9	u.s	u.s	PROPN
ftr-482	780	10	.	.	PROPN
ftr-482	780	11	at	at	ADP
ftr-482	780	12	507	507	NUM
ftr-482	780	13	.	.	PUNCT
ftr-482	780	14	150	150	NUM
ftr-482	780	15	.	.	NOUN
ftr-482	780	16	6	6	NUM
ftr-482	781	1	u.s	u.s	PROPN
ftr-482	781	2	.	.	PROPN
ftr-482	781	3	(	(	PUNCT
ftr-482	781	4	2	2	NUM
ftr-482	781	5	cranch	cranch	NOUN
ftr-482	781	6	)	)	PUNCT
ftr-482	781	7	64,118	64,118	NUM
ftr-482	781	8	(	(	PUNCT
ftr-482	781	9	1804	1804	NUM
ftr-482	781	10	)	)	PUNCT
ftr-482	781	11	.	.	PUNCT
ftr-482	782	1	151	151	NUM
ftr-482	782	2	.	.	PUNCT
ftr-482	783	1	however	however	ADV
ftr-482	783	2	,	,	PUNCT
ftr-482	783	3	as	as	SCONJ
ftr-482	783	4	noted	note	VERB
ftr-482	783	5	in	in	ADP
ftr-482	783	6	part	part	NOUN
ftr-482	783	7	ili.b	ili.b	PROPN
ftr-482	783	8	,	,	PUNCT
ftr-482	783	9	an	an	DET
ftr-482	783	10	intent	intent	NOUN
ftr-482	783	11	to	to	PART
ftr-482	783	12	override	override	VERB
ftr-482	783	13	preexisting	preexist	VERB
ftr-482	783	14	treaties	treaty	NOUN
ftr-482	783	15	is	be	AUX
ftr-482	783	16	neither	neither	CCONJ
ftr-482	783	17	explicit	explicit	ADJ
ftr-482	783	18	nor	nor	CCONJ
ftr-482	783	19	implicit	implicit	ADJ
ftr-482	783	20	in	in	ADP
ftr-482	783	21	§	§	PROPN
ftr-482	783	22	7701(/	7701(/	NUM
ftr-482	783	23	)	)	PUNCT
ftr-482	783	24	.	.	PUNCT
ftr-482	784	1	[	[	X
ftr-482	784	2	vol	vol	NOUN
ftr-482	784	3	2:9	2:9	NUM
ftr-482	784	4	treaty	treaty	NOUN
ftr-482	784	5	override	override	NOUN
ftr-482	784	6	by	by	ADP
ftr-482	784	7	administrative	administrative	ADJ
ftr-482	784	8	regulation	regulation	NOUN
ftr-482	784	9	apply	apply	VERB
ftr-482	784	10	in	in	ADP
ftr-482	784	11	an	an	DET
ftr-482	784	12	overriding	overriding	ADJ
ftr-482	784	13	manner	manner	NOUN
ftr-482	784	14	,	,	PUNCT
ftr-482	784	15	although	although	SCONJ
ftr-482	784	16	the	the	DET
ftr-482	784	17	treasury	treasury	NOUN
ftr-482	784	18	denies	deny	VERB
ftr-482	784	19	that	that	SCONJ
ftr-482	784	20	this	this	PRON
ftr-482	784	21	is	be	AUX
ftr-482	784	22	the	the	DET
ftr-482	784	23	intent	intent	NOUN
ftr-482	784	24	or	or	CCONJ
ftr-482	784	25	effect	effect	NOUN
ftr-482	784	26	.	.	PUNCT
ftr-482	785	1	the	the	DET
ftr-482	785	2	regulations	regulation	NOUN
ftr-482	785	3	deny	deny	VERB
ftr-482	785	4	treaty	treaty	NOUN
ftr-482	785	5	benefits	benefit	NOUN
ftr-482	785	6	(	(	PUNCT
ftr-482	785	7	e.g.	e.g.	ADV
ftr-482	785	8	,	,	PUNCT
ftr-482	785	9	exemption	exemption	NOUN
ftr-482	785	10	of	of	ADP
ftr-482	785	11	interest	interest	NOUN
ftr-482	785	12	payments	payment	NOUN
ftr-482	785	13	from	from	ADP
ftr-482	785	14	u.s	u.s	PROPN
ftr-482	785	15	.	.	PROPN
ftr-482	785	16	withholding	withholding	NOUN
ftr-482	785	17	tax	tax	NOUN
ftr-482	785	18	)	)	PUNCT
ftr-482	785	19	that	that	PRON
ftr-482	785	20	would	would	AUX
ftr-482	785	21	otherwise	otherwise	ADV
ftr-482	785	22	be	be	AUX
ftr-482	785	23	available	available	ADJ
ftr-482	785	24	.	.	PUNCT
ftr-482	786	1	this	this	DET
ftr-482	786	2	denial	denial	NOUN
ftr-482	786	3	occurs	occur	VERB
ftr-482	786	4	even	even	ADV
ftr-482	786	5	where	where	SCONJ
ftr-482	786	6	the	the	DET
ftr-482	786	7	treaty	treaty	NOUN
ftr-482	786	8	partners	partner	NOUN
ftr-482	786	9	confronted	confront	VERB
ftr-482	786	10	the	the	DET
ftr-482	786	11	problem	problem	NOUN
ftr-482	786	12	addressed	address	VERB
ftr-482	786	13	by	by	ADP
ftr-482	786	14	the	the	DET
ftr-482	786	15	regulations	regulation	NOUN
ftr-482	786	16	and	and	CCONJ
ftr-482	786	17	responded	respond	VERB
ftr-482	786	18	with	with	ADP
ftr-482	786	19	a	a	DET
ftr-482	786	20	lengthy	lengthy	ADJ
ftr-482	786	21	and	and	CCONJ
ftr-482	786	22	detailed	detailed	ADJ
ftr-482	786	23	limitation	limitation	NOUN
ftr-482	786	24	on	on	ADP
ftr-482	786	25	benefits	benefit	NOUN
ftr-482	786	26	provision	provision	NOUN
ftr-482	786	27	.	.	PUNCT
ftr-482	787	1	finally	finally	ADV
ftr-482	787	2	,	,	PUNCT
ftr-482	787	3	even	even	ADV
ftr-482	787	4	if	if	SCONJ
ftr-482	787	5	the	the	DET
ftr-482	787	6	requisite	requisite	ADJ
ftr-482	787	7	intent	intent	NOUN
ftr-482	787	8	to	to	PART
ftr-482	787	9	override	override	VERB
ftr-482	787	10	were	be	AUX
ftr-482	787	11	present	present	ADJ
ftr-482	787	12	in	in	ADP
ftr-482	787	13	the	the	DET
ftr-482	787	14	legislation	legislation	NOUN
ftr-482	787	15	and	and	CCONJ
ftr-482	787	16	carried	carry	VERB
ftr-482	787	17	out	out	ADP
ftr-482	787	18	by	by	ADP
ftr-482	787	19	treasury	treasury	PROPN
ftr-482	787	20	pursuant	pursuant	NOUN
ftr-482	787	21	to	to	ADP
ftr-482	787	22	articulated	articulated	ADJ
ftr-482	787	23	standards	standard	NOUN
ftr-482	787	24	,	,	PUNCT
ftr-482	787	25	any	any	DET
ftr-482	787	26	conflict	conflict	NOUN
ftr-482	787	27	between	between	ADP
ftr-482	787	28	the	the	DET
ftr-482	787	29	treaty	treaty	NOUN
ftr-482	787	30	and	and	CCONJ
ftr-482	787	31	section	section	NOUN
ftr-482	787	32	7701	7701	NUM
ftr-482	787	33	(	(	PUNCT
ftr-482	787	34	[	[	X
ftr-482	787	35	)	)	PUNCT
ftr-482	787	36	must	must	AUX
ftr-482	787	37	be	be	AUX
ftr-482	787	38	resolved	resolve	VERB
ftr-482	787	39	by	by	ADP
ftr-482	787	40	comparing	compare	VERB
ftr-482	787	41	the	the	DET
ftr-482	787	42	date	date	NOUN
ftr-482	787	43	of	of	ADP
ftr-482	787	44	the	the	DET
ftr-482	787	45	treaty	treaty	NOUN
ftr-482	787	46	with	with	ADP
ftr-482	787	47	the	the	DET
ftr-482	787	48	date	date	NOUN
ftr-482	787	49	of	of	ADP
ftr-482	787	50	enactment	enactment	NOUN
ftr-482	787	51	of	of	ADP
ftr-482	787	52	the	the	DET
ftr-482	787	53	statute	statute	NOUN
ftr-482	787	54	.	.	PUNCT
ftr-482	788	1	accordingly	accordingly	ADV
ftr-482	788	2	,	,	PUNCT
ftr-482	788	3	a	a	DET
ftr-482	788	4	post	post	ADJ
ftr-482	788	5	-	-	ADJ
ftr-482	788	6	statute	statute	ADJ
ftr-482	788	7	treaty	treaty	NOUN
ftr-482	788	8	,	,	PUNCT
ftr-482	788	9	such	such	ADJ
ftr-482	788	10	as	as	ADP
ftr-482	788	11	the	the	DET
ftr-482	788	12	important	important	ADJ
ftr-482	788	13	treaty	treaty	NOUN
ftr-482	788	14	between	between	ADP
ftr-482	788	15	the	the	DET
ftr-482	788	16	united	united	PROPN
ftr-482	788	17	states	states	PROPN
ftr-482	788	18	and	and	CCONJ
ftr-482	788	19	the	the	DET
ftr-482	788	20	netherlands	netherlands	PROPN
ftr-482	788	21	,	,	PUNCT
ftr-482	788	22	must	must	AUX
ftr-482	788	23	preval	preval	VERB
ftr-482	788	24	even	even	ADV
ftr-482	788	25	though	though	SCONJ
ftr-482	788	26	the	the	DET
ftr-482	788	27	overriding	override	VERB
ftr-482	788	28	regulations	regulation	NOUN
ftr-482	788	29	were	be	AUX
ftr-482	788	30	promulgated	promulgate	VERB
ftr-482	788	31	after	after	SCONJ
ftr-482	788	32	the	the	DET
ftr-482	788	33	treaty	treaty	NOUN
ftr-482	788	34	was	be	AUX
ftr-482	788	35	made	make	VERB
ftr-482	788	36	.	.	PUNCT
ftr-482	789	1	the	the	DET
ftr-482	789	2	constitutional	constitutional	ADJ
ftr-482	789	3	authority	authority	NOUN
ftr-482	789	4	for	for	SCONJ
ftr-482	789	5	congress	congress	PROPN
ftr-482	789	6	to	to	PART
ftr-482	789	7	override	override	VERB
ftr-482	789	8	international	international	ADJ
ftr-482	789	9	agreements	agreement	NOUN
ftr-482	789	10	is	be	AUX
ftr-482	789	11	not	not	PART
ftr-482	789	12	easily	easily	ADV
ftr-482	789	13	understood	understand	VERB
ftr-482	789	14	or	or	CCONJ
ftr-482	789	15	embraced	embrace	VERB
ftr-482	789	16	by	by	ADP
ftr-482	789	17	other	other	ADJ
ftr-482	789	18	countries	country	NOUN
ftr-482	789	19	.	.	PUNCT
ftr-482	790	1	while	while	SCONJ
ftr-482	790	2	the	the	DET
ftr-482	790	3	supreme	supreme	PROPN
ftr-482	790	4	court	court	PROPN
ftr-482	790	5	has	have	AUX
ftr-482	790	6	recognized	recognize	VERB
ftr-482	790	7	this	this	DET
ftr-482	790	8	authority	authority	NOUN
ftr-482	790	9	on	on	ADP
ftr-482	790	10	numerous	numerous	ADJ
ftr-482	790	11	occasions	occasion	NOUN
ftr-482	790	12	,	,	PUNCT
ftr-482	790	13	it	it	PRON
ftr-482	790	14	has	have	AUX
ftr-482	790	15	tempered	temper	VERB
ftr-482	790	16	the	the	DET
ftr-482	790	17	authority	authority	NOUN
ftr-482	790	18	with	with	ADP
ftr-482	790	19	the	the	DET
ftr-482	790	20	admonishment	admonishment	NOUN
ftr-482	790	21	that	that	SCONJ
ftr-482	790	22	it	it	PRON
ftr-482	790	23	will	will	AUX
ftr-482	790	24	recognize	recognize	VERB
ftr-482	790	25	legislation	legislation	NOUN
ftr-482	790	26	as	as	ADP
ftr-482	790	27	overriding	override	VERB
ftr-482	790	28	preexisting	preexist	VERB
ftr-482	790	29	treaties	treaty	NOUN
ftr-482	790	30	only	only	ADV
ftr-482	790	31	if	if	SCONJ
ftr-482	790	32	congress	congress	PROPN
ftr-482	790	33	clearly	clearly	ADV
ftr-482	790	34	expresses	express	VERB
ftr-482	790	35	an	an	DET
ftr-482	790	36	intent	intent	NOUN
ftr-482	790	37	to	to	PART
ftr-482	790	38	override	override	VERB
ftr-482	790	39	and	and	CCONJ
ftr-482	790	40	the	the	DET
ftr-482	790	41	domestic	domestic	ADJ
ftr-482	790	42	legislation	legislation	NOUN
ftr-482	790	43	presents	present	VERB
ftr-482	790	44	an	an	DET
ftr-482	790	45	insurmountable	insurmountable	ADJ
ftr-482	790	46	conflict	conflict	NOUN
ftr-482	790	47	with	with	ADP
ftr-482	790	48	the	the	DET
ftr-482	790	49	treaties	treaty	NOUN
ftr-482	790	50	.	.	PUNCT
ftr-482	791	1	section	section	NOUN
ftr-482	791	2	7701(1	7701(1	NUM
ftr-482	791	3	)	)	PUNCT
ftr-482	791	4	does	do	AUX
ftr-482	791	5	not	not	PART
ftr-482	791	6	clearly	clearly	ADV
ftr-482	791	7	express	express	VERB
ftr-482	791	8	an	an	DET
ftr-482	791	9	intent	intent	NOUN
ftr-482	791	10	to	to	PART
ftr-482	791	11	authorize	authorize	VERB
ftr-482	791	12	treaty	treaty	NOUN
ftr-482	791	13	-	-	PUNCT
ftr-482	791	14	overriding	override	VERB
ftr-482	791	15	regulations	regulation	NOUN
ftr-482	791	16	and	and	CCONJ
ftr-482	791	17	conflict	conflict	NOUN
ftr-482	791	18	with	with	ADP
ftr-482	791	19	preexisting	preexist	VERB
ftr-482	791	20	treaties	treaty	NOUN
ftr-482	791	21	is	be	AUX
ftr-482	791	22	not	not	PART
ftr-482	791	23	insurmountable	insurmountable	ADJ
ftr-482	791	24	.	.	PUNCT
ftr-482	792	1	as	as	ADP
ftr-482	792	2	a	a	DET
ftr-482	792	3	policy	policy	NOUN
ftr-482	792	4	matter	matter	NOUN
ftr-482	792	5	,	,	PUNCT
ftr-482	792	6	congress	congress	PROPN
ftr-482	792	7	rather	rather	ADV
ftr-482	792	8	than	than	ADP
ftr-482	792	9	its	its	PRON
ftr-482	792	10	delegatee	delegatee	NOUN
ftr-482	792	11	should	should	AUX
ftr-482	792	12	be	be	AUX
ftr-482	792	13	the	the	DET
ftr-482	792	14	one	one	NOUN
ftr-482	792	15	to	to	PART
ftr-482	792	16	violate	violate	VERB
ftr-482	792	17	international	international	ADJ
ftr-482	792	18	law	law	NOUN
ftr-482	792	19	when	when	SCONJ
ftr-482	792	20	that	that	PRON
ftr-482	792	21	is	be	AUX
ftr-482	792	22	necessary	necessary	ADJ
ftr-482	792	23	,	,	PUNCT
ftr-482	792	24	and	and	CCONJ
ftr-482	792	25	any	any	DET
ftr-482	792	26	such	such	ADJ
ftr-482	792	27	violation	violation	NOUN
ftr-482	792	28	should	should	AUX
ftr-482	792	29	be	be	AUX
ftr-482	792	30	clear	clear	ADJ
ftr-482	792	31	and	and	CCONJ
ftr-482	792	32	explicit	explicit	ADJ
ftr-482	792	33	.	.	PUNCT
ftr-482	792	34	19951	19951	NUM