id	sid	tid	token	lemma	pos
ftr-486	1	1	florida	florida	PROPN
ftr-486	1	2	tax	tax	PROPN
ftr-486	1	3	review	review	NOUN
ftr-486	1	4	volume	volume	NOUN
ftr-486	1	5	2	2	NUM
ftr-486	1	6	1996	1996	NUM
ftr-486	1	7	number	number	NOUN
ftr-486	1	8	12	12	NUM
ftr-486	1	9	assumption	assumption	NOUN
ftr-486	1	10	of	of	ADP
ftr-486	1	11	contingent	contingent	ADJ
ftr-486	1	12	liabilities	liability	NOUN
ftr-486	1	13	on	on	ADP
ftr-486	1	14	sale	sale	NOUN
ftr-486	1	15	of	of	ADP
ftr-486	1	16	a	a	DET
ftr-486	1	17	business	business	NOUN
ftr-486	1	18	daniel	daniel	PROPN
ftr-486	1	19	halperin	halperin	PROPN
ftr-486	1	20	*	*	PROPN
ftr-486	2	1	i.	i.	PROPN
ftr-486	2	2	introduction	introduction	NOUN
ftr-486	2	3	.......................	.......................	PUNCT
ftr-486	3	1	.........	.........	PUNCT
ftr-486	3	2	675	675	NUM
ftr-486	3	3	ii	ii	NOUN
ftr-486	3	4	.	.	PROPN
ftr-486	3	5	outline	outline	NOUN
ftr-486	3	6	of	of	ADP
ftr-486	3	7	issues	issue	NOUN
ftr-486	3	8	...............................	...............................	PUNCT
ftr-486	4	1	676	676	NUM
ftr-486	4	2	iii	iii	NOUN
ftr-486	4	3	.	.	PUNCT
ftr-486	4	4	fixed	fix	VERB
ftr-486	4	5	liabilrrles	liabilrrle	NOUN
ftr-486	4	6	-	-	PUNCT
ftr-486	4	7	deferred	defer	VERB
ftr-486	4	8	compensation	compensation	NOUN
ftr-486	4	9	.........	.........	PUNCT
ftr-486	4	10	678	678	NUM
ftr-486	4	11	a.	a.	NOUN
ftr-486	4	12	creation	creation	NOUN
ftr-486	4	13	of	of	ADP
ftr-486	4	14	liability	liability	NOUN
ftr-486	4	15	.......................	.......................	PUNCT
ftr-486	4	16	678	678	NUM
ftr-486	4	17	b.	b.	NOUN
ftr-486	4	18	transfer	transfer	NOUN
ftr-486	4	19	of	of	ADP
ftr-486	4	20	the	the	DET
ftr-486	4	21	liability	liability	NOUN
ftr-486	4	22	.....................	.....................	PUNCT
ftr-486	4	23	681	681	NUM
ftr-486	4	24	c.	c.	NOUN
ftr-486	4	25	sale	sale	NOUN
ftr-486	4	26	of	of	ADP
ftr-486	4	27	the	the	DET
ftr-486	4	28	business	business	NOUN
ftr-486	4	29	........................	........................	PUNCT
ftr-486	4	30	683	683	NUM
ftr-486	4	31	1	1	NUM
ftr-486	4	32	.	.	PUNCT
ftr-486	5	1	the	the	DET
ftr-486	5	2	facts	fact	NOUN
ftr-486	5	3	.........................	.........................	PUNCT
ftr-486	5	4	683	683	NUM
ftr-486	5	5	2	2	NUM
ftr-486	5	6	.	.	PUNCT
ftr-486	6	1	treatment	treatment	NOUN
ftr-486	6	2	of	of	ADP
ftr-486	6	3	s	s	PRON
ftr-486	6	4	......................	......................	PUNCT
ftr-486	6	5	683	683	NUM
ftr-486	6	6	3	3	NUM
ftr-486	6	7	.	.	PUNCT
ftr-486	7	1	treatment	treatment	NOUN
ftr-486	7	2	of	of	ADP
ftr-486	7	3	p	p	NOUN
ftr-486	7	4	......................	......................	PUNCT
ftr-486	8	1	684	684	NUM
ftr-486	8	2	d.	d.	NOUN
ftr-486	8	3	differences	difference	NOUN
ftr-486	8	4	in	in	ADP
ftr-486	8	5	tax	tax	NOUN
ftr-486	8	6	and	and	CCONJ
ftr-486	8	7	interest	interest	NOUN
ftr-486	8	8	rates	rate	NOUN
ftr-486	8	9	...........	...........	PUNCT
ftr-486	8	10	686	686	NUM
ftr-486	8	11	1	1	NUM
ftr-486	8	12	.	.	PUNCT
ftr-486	9	1	business	business	NOUN
ftr-486	9	2	not	not	PART
ftr-486	9	3	sold	sell	VERB
ftr-486	9	4	...................	...................	PUNCT
ftr-486	10	1	686	686	NUM
ftr-486	10	2	2	2	NUM
ftr-486	10	3	.	.	PUNCT
ftr-486	10	4	sale	sale	NOUN
ftr-486	10	5	of	of	ADP
ftr-486	10	6	the	the	DET
ftr-486	10	7	business	business	NOUN
ftr-486	10	8	..................	..................	PUNCT
ftr-486	10	9	688	688	NUM
ftr-486	10	10	iv	iv	NOUN
ftr-486	10	11	.	.	PUNCT
ftr-486	11	1	contingent	contingent	ADJ
ftr-486	11	2	liabilities	liability	NOUN
ftr-486	11	3	included	include	VERB
ftr-486	11	4	in	in	ADP
ftr-486	11	5	basis	basis	NOUN
ftr-486	11	6	..........	..........	PUNCT
ftr-486	11	7	688	688	NUM
ftr-486	11	8	a.	a.	NOUN
ftr-486	11	9	determining	determine	VERB
ftr-486	11	10	whether	whether	SCONJ
ftr-486	11	11	a	a	DET
ftr-486	11	12	liability	liability	NOUN
ftr-486	11	13	has	have	AUX
ftr-486	11	14	been	be	AUX
ftr-486	11	15	assumed	assume	VERB
ftr-486	11	16	.	.	PUNCT
ftr-486	12	1	689	689	NUM
ftr-486	12	2	b.	b.	NOUN
ftr-486	12	3	amount	amount	NOUN
ftr-486	12	4	of	of	ADP
ftr-486	12	5	basis	basis	NOUN
ftr-486	12	6	adjustment	adjustment	NOUN
ftr-486	12	7	..................	..................	PUNCT
ftr-486	12	8	691	691	NUM
ftr-486	12	9	c.	c.	NOUN
ftr-486	12	10	price	price	NOUN
ftr-486	12	11	adjustment	adjustment	NOUN
ftr-486	12	12	for	for	ADP
ftr-486	12	13	expected	expect	VERB
ftr-486	12	14	value	value	NOUN
ftr-486	12	15	............	............	PUNCT
ftr-486	12	16	693	693	NUM
ftr-486	12	17	d.	d.	NOUN
ftr-486	12	18	price	price	NOUN
ftr-486	12	19	adjustment	adjustment	NOUN
ftr-486	12	20	for	for	ADP
ftr-486	12	21	amounts	amount	NOUN
ftr-486	12	22	paid	pay	VERB
ftr-486	12	23	.............	.............	PUNCT
ftr-486	12	24	697	697	NUM
ftr-486	12	25	v.	v.	ADP
ftr-486	12	26	ignoring	ignore	VERB
ftr-486	12	27	contingent	contingent	ADJ
ftr-486	12	28	liabilities	liability	NOUN
ftr-486	12	29	....	....	PUNCT
ftr-486	13	1	a.	a.	NOUN
ftr-486	13	2	the	the	DET
ftr-486	13	3	proposal	proposal	NOUN
ftr-486	13	4	................	................	PUNCT
ftr-486	14	1	b.	b.	PROPN
ftr-486	14	2	treatment	treatment	NOUN
ftr-486	14	3	of	of	ADP
ftr-486	14	4	seller	seller	NOUN
ftr-486	14	5	............	............	PUNCT
ftr-486	15	1	c.	c.	PROPN
ftr-486	15	2	treatment	treatment	NOUN
ftr-486	15	3	of	of	ADP
ftr-486	15	4	buyer	buyer	NOUN
ftr-486	15	5	............	............	PUNCT
ftr-486	16	1	*	*	PUNCT
ftr-486	16	2	professor	professor	NOUN
ftr-486	16	3	of	of	ADP
ftr-486	16	4	law	law	NOUN
ftr-486	16	5	,	,	PUNCT
ftr-486	16	6	georgetown	georgetown	PROPN
ftr-486	16	7	university	university	PROPN
ftr-486	16	8	law	law	NOUN
ftr-486	16	9	center	center	NOUN
ftr-486	16	10	.	.	PUNCT
ftr-486	17	1	i	i	PRON
ftr-486	17	2	thank	thank	VERB
ftr-486	17	3	professor	professor	PROPN
ftr-486	17	4	charlotte	charlotte	PROPN
ftr-486	17	5	crane	crane	PROPN
ftr-486	17	6	and	and	CCONJ
ftr-486	17	7	michael	michael	PROPN
ftr-486	17	8	schler	schler	NOUN
ftr-486	17	9	for	for	ADP
ftr-486	17	10	their	their	PRON
ftr-486	17	11	comments	comment	NOUN
ftr-486	17	12	on	on	ADP
ftr-486	17	13	an	an	DET
ftr-486	17	14	earlier	early	ADJ
ftr-486	17	15	draft	draft	NOUN
ftr-486	17	16	of	of	ADP
ftr-486	17	17	this	this	DET
ftr-486	17	18	article	article	NOUN
ftr-486	17	19	.	.	PUNCT
ftr-486	18	1	i	i	PRON
ftr-486	18	2	am	be	AUX
ftr-486	18	3	also	also	ADV
ftr-486	18	4	indebted	indebted	ADJ
ftr-486	18	5	to	to	ADP
ftr-486	18	6	my	my	PRON
ftr-486	18	7	colleagues	colleague	NOUN
ftr-486	18	8	professors	professor	NOUN
ftr-486	18	9	stephen	stephen	PROPN
ftr-486	18	10	cohen	cohen	PROPN
ftr-486	18	11	and	and	CCONJ
ftr-486	18	12	martin	martin	PROPN
ftr-486	18	13	d.	d.	PROPN
ftr-486	18	14	ginsburg	ginsburg	PROPN
ftr-486	18	15	and	and	CCONJ
ftr-486	18	16	to	to	ADP
ftr-486	18	17	the	the	DET
ftr-486	18	18	participants	participant	NOUN
ftr-486	18	19	at	at	ADP
ftr-486	18	20	a	a	DET
ftr-486	18	21	seminar	seminar	NOUN
ftr-486	18	22	on	on	ADP
ftr-486	18	23	current	current	ADJ
ftr-486	18	24	research	research	NOUN
ftr-486	18	25	in	in	ADP
ftr-486	18	26	taxation	taxation	NOUN
ftr-486	18	27	sponsored	sponsor	VERB
ftr-486	18	28	by	by	ADP
ftr-486	18	29	the	the	DET
ftr-486	18	30	harvard	harvard	PROPN
ftr-486	18	31	law	law	PROPN
ftr-486	18	32	school	school	NOUN
ftr-486	18	33	fund	fund	NOUN
ftr-486	18	34	for	for	ADP
ftr-486	18	35	tax	tax	NOUN
ftr-486	18	36	and	and	CCONJ
ftr-486	18	37	fiscal	fiscal	ADJ
ftr-486	18	38	research	research	NOUN
ftr-486	18	39	,	,	PUNCT
ftr-486	18	40	particularly	particularly	ADV
ftr-486	18	41	professor	professor	NOUN
ftr-486	18	42	alvin	alvin	PROPN
ftr-486	18	43	c.	c.	PROPN
ftr-486	18	44	warren	warren	PROPN
ftr-486	18	45	,	,	PUNCT
ftr-486	18	46	for	for	ADP
ftr-486	18	47	their	their	PRON
ftr-486	18	48	suggestions	suggestion	NOUN
ftr-486	18	49	.	.	PUNCT
ftr-486	19	1	i	i	PRON
ftr-486	19	2	further	far	ADV
ftr-486	19	3	thank	thank	VERB
ftr-486	19	4	my	my	PRON
ftr-486	19	5	research	research	NOUN
ftr-486	19	6	assistants	assistant	NOUN
ftr-486	19	7	,	,	PUNCT
ftr-486	19	8	particularly	particularly	ADV
ftr-486	19	9	steven	steven	PROPN
ftr-486	19	10	clemens	clemens	PROPN
ftr-486	19	11	and	and	CCONJ
ftr-486	19	12	jessica	jessica	PROPN
ftr-486	19	13	chun	chun	PROPN
ftr-486	19	14	,	,	PUNCT
ftr-486	19	15	for	for	ADP
ftr-486	19	16	their	their	PRON
ftr-486	19	17	help	help	NOUN
ftr-486	19	18	.	.	PUNCT
ftr-486	20	1	florida	florida	PROPN
ftr-486	20	2	tax	tax	PROPN
ftr-486	20	3	review	review	NOUN
ftr-486	20	4	1	1	X
ftr-486	20	5	.	.	PUNCT
ftr-486	20	6	equivalent	equivalent	NOUN
ftr-486	20	7	of	of	ADP
ftr-486	20	8	expensing	expense	VERB
ftr-486	20	9	...............	...............	PUNCT
ftr-486	21	1	702	702	NUM
ftr-486	21	2	2	2	NUM
ftr-486	21	3	.	.	PUNCT
ftr-486	21	4	carryover	carryover	NOUN
ftr-486	21	5	basis	basis	NOUN
ftr-486	21	6	.....................	.....................	PUNCT
ftr-486	22	1	703	703	NUM
ftr-486	22	2	d.	d.	NOUN
ftr-486	22	3	when	when	SCONJ
ftr-486	22	4	does	do	AUX
ftr-486	22	5	it	it	PRON
ftr-486	22	6	apply	apply	VERB
ftr-486	22	7	?	?	PUNCT
ftr-486	23	1	.......................	.......................	PUNCT
ftr-486	24	1	703	703	NUM
ftr-486	24	2	vi	vi	NOUN
ftr-486	24	3	.	.	PUNCT
ftr-486	24	4	evaluation	evaluation	NOUN
ftr-486	24	5	and	and	CCONJ
ftr-486	24	6	conclusion	conclusion	NOUN
ftr-486	24	7	.....................	.....................	PUNCT
ftr-486	25	1	706	706	NUM
ftr-486	25	2	a.	a.	NOUN
ftr-486	25	3	the	the	DET
ftr-486	25	4	alternative	alternative	NOUN
ftr-486	25	5	of	of	ADP
ftr-486	25	6	expensing	expense	VERB
ftr-486	25	7	by	by	ADP
ftr-486	25	8	the	the	DET
ftr-486	25	9	buyer	buyer	NOUN
ftr-486	25	10	........	........	PUNCT
ftr-486	26	1	706	706	NUM
ftr-486	26	2	b.	b.	PROPN
ftr-486	26	3	including	include	VERB
ftr-486	26	4	assumed	assume	VERB
ftr-486	26	5	liabilities	liability	NOUN
ftr-486	26	6	in	in	ADP
ftr-486	26	7	basis	basis	NOUN
ftr-486	26	8	...........	...........	PUNCT
ftr-486	26	9	707	707	NUM
ftr-486	26	10	1	1	NUM
ftr-486	26	11	.	.	PUNCT
ftr-486	26	12	estimated	estimate	VERB
ftr-486	26	13	liabilities	liability	NOUN
ftr-486	26	14	..................	..................	PUNCT
ftr-486	26	15	707	707	NUM
ftr-486	26	16	2	2	NUM
ftr-486	26	17	.	.	PUNCT
ftr-486	26	18	deferred	defer	VERB
ftr-486	26	19	basis	basis	NOUN
ftr-486	26	20	adjustment	adjustment	NOUN
ftr-486	26	21	.............	.............	PUNCT
ftr-486	26	22	708	708	NUM
ftr-486	26	23	c.	c.	NOUN
ftr-486	26	24	resolving	resolve	VERB
ftr-486	26	25	the	the	DET
ftr-486	26	26	issue	issue	NOUN
ftr-486	26	27	........................	........................	PUNCT
ftr-486	26	28	710	710	NUM
ftr-486	26	29	1	1	NUM
ftr-486	26	30	.	.	PUNCT
ftr-486	27	1	the	the	DET
ftr-486	27	2	seller	seller	NOUN
ftr-486	27	3	.........................	.........................	PUNCT
ftr-486	27	4	710	710	NUM
ftr-486	27	5	2	2	NUM
ftr-486	27	6	.	.	PUNCT
ftr-486	28	1	the	the	DET
ftr-486	28	2	buyer	buyer	NOUN
ftr-486	28	3	.........................	.........................	PUNCT
ftr-486	28	4	711	711	NUM
ftr-486	28	5	d.	d.	NOUN
ftr-486	28	6	a	a	DET
ftr-486	28	7	last	last	ADJ
ftr-486	28	8	word	word	NOUN
ftr-486	28	9	.............................	.............................	PUNCT
ftr-486	28	10	711	711	NUM
ftr-486	28	11	appendix	appendix	VERB
ftr-486	28	12	i	i	PRON
ftr-486	28	13	........................................	........................................	PUNCT
ftr-486	28	14	712	712	NUM
ftr-486	28	15	append	append	NOUN
ftr-486	28	16	ix	ix	ADP
ftr-486	28	17	ii	ii	PROPN
ftr-486	28	18	........................................	........................................	PUNCT
ftr-486	29	1	715	715	NUM
ftr-486	29	2	a.	a.	NOUN
ftr-486	29	3	the	the	DET
ftr-486	29	4	employer	employer	NOUN
ftr-486	29	5	............................	............................	PUNCT
ftr-486	29	6	715	715	NUM
ftr-486	29	7	b.	b.	NOUN
ftr-486	29	8	the	the	DET
ftr-486	29	9	employee	employee	NOUN
ftr-486	29	10	............................	............................	PUNCT
ftr-486	29	11	716	716	NUM
ftr-486	30	1	[	[	X
ftr-486	30	2	vol	vol	NOUN
ftr-486	30	3	2:12	2:12	NUM
ftr-486	30	4	assumption	assumption	NOUN
ftr-486	30	5	of	of	ADP
ftr-486	30	6	contingent	contingent	ADJ
ftr-486	30	7	liabilities	liability	NOUN
ftr-486	30	8	on	on	ADP
ftr-486	30	9	sale	sale	NOUN
ftr-486	30	10	of	of	ADP
ftr-486	30	11	a	a	DET
ftr-486	30	12	business	business	NOUN
ftr-486	30	13	i.	i.	NOUN
ftr-486	30	14	introduction	introduction	NOUN
ftr-486	30	15	this	this	DET
ftr-486	30	16	article	article	NOUN
ftr-486	30	17	discusses	discuss	VERB
ftr-486	30	18	the	the	DET
ftr-486	30	19	federal	federal	ADJ
ftr-486	30	20	income	income	NOUN
ftr-486	30	21	tax	tax	NOUN
ftr-486	30	22	consequences	consequence	NOUN
ftr-486	30	23	of	of	ADP
ftr-486	30	24	a	a	DET
ftr-486	30	25	buyer	buyer	NOUN
ftr-486	30	26	's	's	PART
ftr-486	30	27	assumption	assumption	NOUN
ftr-486	30	28	of	of	ADP
ftr-486	30	29	contingent	contingent	ADJ
ftr-486	30	30	liabilities	liability	NOUN
ftr-486	30	31	in	in	ADP
ftr-486	30	32	a	a	DET
ftr-486	30	33	taxable	taxable	ADJ
ftr-486	30	34	sale	sale	NOUN
ftr-486	30	35	of	of	ADP
ftr-486	30	36	the	the	DET
ftr-486	30	37	assets	asset	NOUN
ftr-486	30	38	of	of	ADP
ftr-486	30	39	a	a	DET
ftr-486	30	40	trade	trade	NOUN
ftr-486	30	41	or	or	CCONJ
ftr-486	30	42	business	business	NOUN
ftr-486	30	43	.	.	PUNCT
ftr-486	30	44	'	'	PUNCT
ftr-486	31	1	although	although	SCONJ
ftr-486	31	2	judicial	judicial	ADJ
ftr-486	31	3	precedent	precedent	NOUN
ftr-486	31	4	remains	remain	VERB
ftr-486	31	5	scarce	scarce	ADJ
ftr-486	31	6	,	,	PUNCT
ftr-486	31	7	several	several	ADJ
ftr-486	31	8	articles	article	NOUN
ftr-486	31	9	written	write	VERB
ftr-486	31	10	over	over	ADP
ftr-486	31	11	the	the	DET
ftr-486	31	12	past	past	ADJ
ftr-486	31	13	few	few	ADJ
ftr-486	31	14	years	year	NOUN
ftr-486	31	15	have	have	AUX
ftr-486	31	16	considered	consider	VERB
ftr-486	31	17	this	this	PRON
ftr-486	31	18	issue.2	issue.2	PROPN
ftr-486	31	19	nevertheless	nevertheless	ADV
ftr-486	31	20	,	,	PUNCT
ftr-486	31	21	the	the	DET
ftr-486	31	22	matter	matter	NOUN
ftr-486	31	23	remains	remain	VERB
ftr-486	31	24	unsettled	unsettled	ADJ
ftr-486	31	25	both	both	PRON
ftr-486	31	26	as	as	ADP
ftr-486	31	27	to	to	ADP
ftr-486	31	28	the	the	DET
ftr-486	31	29	theoretically	theoretically	ADV
ftr-486	31	30	correct	correct	ADJ
ftr-486	31	31	result	result	NOUN
ftr-486	31	32	and	and	CCONJ
ftr-486	31	33	,	,	PUNCT
ftr-486	31	34	perhaps	perhaps	ADV
ftr-486	31	35	,	,	PUNCT
ftr-486	31	36	more	more	ADV
ftr-486	31	37	importantly	importantly	ADV
ftr-486	31	38	,	,	PUNCT
ftr-486	31	39	as	as	ADP
ftr-486	31	40	to	to	ADP
ftr-486	31	41	what	what	PRON
ftr-486	31	42	is	be	AUX
ftr-486	31	43	required	require	VERB
ftr-486	31	44	to	to	PART
ftr-486	31	45	achieve	achieve	VERB
ftr-486	31	46	a	a	DET
ftr-486	31	47	workable	workable	ADJ
ftr-486	31	48	solution	solution	NOUN
ftr-486	31	49	.	.	PUNCT
ftr-486	32	1	since	since	SCONJ
ftr-486	32	2	the	the	DET
ftr-486	32	3	treasury	treasury	NOUN
ftr-486	32	4	apparently	apparently	ADV
ftr-486	32	5	considers	consider	VERB
ftr-486	32	6	the	the	DET
ftr-486	32	7	treatment	treatment	NOUN
ftr-486	32	8	of	of	ADP
ftr-486	32	9	contingent	contingent	ADJ
ftr-486	32	10	liabilities	liability	NOUN
ftr-486	32	11	to	to	PART
ftr-486	32	12	be	be	AUX
ftr-486	32	13	ripe	ripe	ADJ
ftr-486	32	14	for	for	ADP
ftr-486	32	15	a	a	DET
ftr-486	32	16	regulation	regulation	NOUN
ftr-486	32	17	project,3	project,3	NOUN
ftr-486	32	18	my	my	PRON
ftr-486	32	19	hope	hope	NOUN
ftr-486	32	20	here	here	ADV
ftr-486	32	21	is	be	AUX
ftr-486	32	22	to	to	PART
ftr-486	32	23	clarify	clarify	VERB
ftr-486	32	24	the	the	DET
ftr-486	32	25	issues	issue	NOUN
ftr-486	32	26	and	and	CCONJ
ftr-486	32	27	to	to	PART
ftr-486	32	28	present	present	VERB
ftr-486	32	29	the	the	DET
ftr-486	32	30	options	option	NOUN
ftr-486	32	31	in	in	ADP
ftr-486	32	32	a	a	DET
ftr-486	32	33	comprehensive	comprehensive	ADJ
ftr-486	32	34	and	and	CCONJ
ftr-486	32	35	orderly	orderly	ADJ
ftr-486	32	36	manner	manner	NOUN
ftr-486	32	37	so	so	SCONJ
ftr-486	32	38	as	as	SCONJ
ftr-486	32	39	to	to	PART
ftr-486	32	40	facilitate	facilitate	VERB
ftr-486	32	41	a	a	DET
ftr-486	32	42	decision	decision	NOUN
ftr-486	32	43	.	.	PUNCT
ftr-486	33	1	although	although	SCONJ
ftr-486	33	2	i	i	PRON
ftr-486	33	3	do	do	AUX
ftr-486	33	4	not	not	PART
ftr-486	33	5	describe	describe	VERB
ftr-486	33	6	current	current	ADJ
ftr-486	33	7	law	law	NOUN
ftr-486	33	8	in	in	ADP
ftr-486	33	9	detail	detail	NOUN
ftr-486	33	10	,	,	PUNCT
ftr-486	33	11	i	i	PRON
ftr-486	33	12	indicate	indicate	VERB
ftr-486	33	13	where	where	SCONJ
ftr-486	33	14	the	the	DET
ftr-486	33	15	possible	possible	ADJ
ftr-486	33	16	approaches	approach	NOUN
ftr-486	33	17	might	might	AUX
ftr-486	33	18	differ	differ	VERB
ftr-486	33	19	from	from	ADP
ftr-486	33	20	existing	exist	VERB
ftr-486	33	21	precedent	precedent	NOUN
ftr-486	33	22	and	and	CCONJ
ftr-486	33	23	,	,	PUNCT
ftr-486	33	24	therefore	therefore	ADV
ftr-486	33	25	,	,	PUNCT
ftr-486	33	26	to	to	ADP
ftr-486	33	27	what	what	DET
ftr-486	33	28	extent	extent	NOUN
ftr-486	33	29	it	it	PRON
ftr-486	33	30	might	might	AUX
ftr-486	33	31	be	be	AUX
ftr-486	33	32	necessary	necessary	ADJ
ftr-486	33	33	to	to	PART
ftr-486	33	34	seek	seek	VERB
ftr-486	33	35	legislation	legislation	NOUN
ftr-486	33	36	a	a	DET
ftr-486	33	37	solution	solution	NOUN
ftr-486	33	38	is	be	AUX
ftr-486	33	39	made	make	VERB
ftr-486	33	40	more	more	ADV
ftr-486	33	41	difficult	difficult	ADJ
ftr-486	33	42	,	,	PUNCT
ftr-486	33	43	in	in	ADP
ftr-486	33	44	some	some	DET
ftr-486	33	45	circumstances	circumstance	NOUN
ftr-486	33	46	,	,	PUNCT
ftr-486	33	47	by	by	ADP
ftr-486	33	48	the	the	DET
ftr-486	33	49	reintroduction	reintroduction	NOUN
ftr-486	33	50	of	of	ADP
ftr-486	33	51	a	a	DET
ftr-486	33	52	substantial	substantial	ADJ
ftr-486	33	53	difference	difference	NOUN
ftr-486	33	54	between	between	ADP
ftr-486	33	55	the	the	DET
ftr-486	33	56	rates	rate	NOUN
ftr-486	33	57	applicable	applicable	ADJ
ftr-486	33	58	to	to	ADP
ftr-486	33	59	ordinary	ordinary	ADJ
ftr-486	33	60	income	income	NOUN
ftr-486	33	61	and	and	CCONJ
ftr-486	33	62	capital	capital	NOUN
ftr-486	33	63	gains	gain	NOUN
ftr-486	33	64	.	.	PUNCT
ftr-486	34	1	an	an	DET
ftr-486	34	2	appreciation	appreciation	NOUN
ftr-486	34	3	of	of	ADP
ftr-486	34	4	the	the	DET
ftr-486	34	5	issue	issue	NOUN
ftr-486	34	6	's	's	PART
ftr-486	34	7	ramifications	ramification	NOUN
ftr-486	34	8	requires	require	VERB
ftr-486	34	9	a	a	DET
ftr-486	34	10	sophisticated	sophisticated	ADJ
ftr-486	34	11	understanding	understanding	NOUN
ftr-486	34	12	of	of	ADP
ftr-486	34	13	the	the	DET
ftr-486	34	14	impact	impact	NOUN
ftr-486	34	15	of	of	ADP
ftr-486	34	16	what	what	PRON
ftr-486	34	17	has	have	AUX
ftr-486	34	18	been	be	AUX
ftr-486	34	19	referred	refer	VERB
ftr-486	34	20	to	to	ADP
ftr-486	34	21	as	as	ADP
ftr-486	34	22	the	the	DET
ftr-486	34	23	"	"	PUNCT
ftr-486	34	24	time	time	NOUN
ftr-486	34	25	value	value	NOUN
ftr-486	34	26	1	1	NUM
ftr-486	34	27	.	.	PUNCT
ftr-486	35	1	the	the	DET
ftr-486	35	2	term	term	NOUN
ftr-486	35	3	"	"	PUNCT
ftr-486	35	4	taxable	taxable	ADJ
ftr-486	35	5	sale	sale	NOUN
ftr-486	35	6	"	"	PUNCT
ftr-486	35	7	includes	include	VERB
ftr-486	35	8	a	a	DET
ftr-486	35	9	deemed	deem	VERB
ftr-486	35	10	transfer	transfer	NOUN
ftr-486	35	11	of	of	ADP
ftr-486	35	12	assets	asset	NOUN
ftr-486	35	13	following	follow	VERB
ftr-486	35	14	a	a	DET
ftr-486	35	15	sale	sale	NOUN
ftr-486	35	16	of	of	ADP
ftr-486	35	17	stock	stock	NOUN
ftr-486	35	18	under	under	ADP
ftr-486	35	19	a	a	DET
ftr-486	35	20	§	§	ADJ
ftr-486	35	21	338	338	NUM
ftr-486	35	22	election	election	NOUN
ftr-486	35	23	.	.	PUNCT
ftr-486	36	1	under	under	ADP
ftr-486	36	2	present	present	ADJ
ftr-486	36	3	law	law	NOUN
ftr-486	36	4	,	,	PUNCT
ftr-486	36	5	taxpayers	taxpayer	NOUN
ftr-486	36	6	rarely	rarely	ADV
ftr-486	36	7	make	make	VERB
ftr-486	36	8	§	§	NOUN
ftr-486	36	9	338	338	NUM
ftr-486	36	10	elections	election	NOUN
ftr-486	36	11	,	,	PUNCT
ftr-486	36	12	and	and	CCONJ
ftr-486	36	13	c	c	NOUN
ftr-486	36	14	corporations	corporation	NOUN
ftr-486	36	15	usually	usually	ADV
ftr-486	36	16	prefer	prefer	VERB
ftr-486	36	17	tax	tax	NOUN
ftr-486	36	18	-	-	PUNCT
ftr-486	36	19	free	free	ADJ
ftr-486	36	20	reorganizations	reorganization	NOUN
ftr-486	36	21	or	or	CCONJ
ftr-486	36	22	stock	stock	NOUN
ftr-486	36	23	sales	sale	NOUN
ftr-486	36	24	to	to	ADP
ftr-486	36	25	asset	asset	NOUN
ftr-486	36	26	sales	sale	NOUN
ftr-486	36	27	.	.	PUNCT
ftr-486	37	1	see	see	VERB
ftr-486	37	2	martin	martin	PROPN
ftr-486	37	3	d.	d.	PROPN
ftr-486	37	4	ginsburg	ginsburg	PROPN
ftr-486	37	5	&	&	CCONJ
ftr-486	37	6	jack	jack	PROPN
ftr-486	37	7	s.	s.	PROPN
ftr-486	37	8	levin	levin	PROPN
ftr-486	37	9	,	,	PUNCT
ftr-486	37	10	mergers	merger	NOUN
ftr-486	37	11	,	,	PUNCT
ftr-486	37	12	acquisitions	acquisition	NOUN
ftr-486	37	13	,	,	PUNCT
ftr-486	37	14	and	and	CCONJ
ftr-486	37	15	buyouts	buyout	NOUN
ftr-486	37	16	§	§	PROPN
ftr-486	37	17	107.2	107.2	NUM
ftr-486	37	18	,	,	PUNCT
ftr-486	37	19	at	at	ADP
ftr-486	37	20	33	33	NUM
ftr-486	37	21	(	(	PUNCT
ftr-486	37	22	1995	1995	NUM
ftr-486	37	23	)	)	PUNCT
ftr-486	37	24	.	.	PUNCT
ftr-486	38	1	thus	thus	ADV
ftr-486	38	2	.	.	PUNCT
ftr-486	39	1	the	the	DET
ftr-486	39	2	issues	issue	NOUN
ftr-486	39	3	discussed	discuss	VERB
ftr-486	39	4	here	here	ADV
ftr-486	39	5	may	may	AUX
ftr-486	39	6	arise	arise	VERB
ftr-486	39	7	mostly	mostly	ADV
ftr-486	39	8	in	in	ADP
ftr-486	39	9	connection	connection	NOUN
ftr-486	39	10	with	with	ADP
ftr-486	39	11	asset	asset	NOUN
ftr-486	39	12	sales	sale	NOUN
ftr-486	39	13	by	by	ADP
ftr-486	39	14	sole	sole	ADJ
ftr-486	39	15	proprietorships	proprietorship	NOUN
ftr-486	39	16	,	,	PUNCT
ftr-486	39	17	partnerships	partnership	NOUN
ftr-486	39	18	,	,	PUNCT
ftr-486	39	19	and	and	CCONJ
ftr-486	39	20	s	s	VERB
ftr-486	39	21	corporations	corporation	NOUN
ftr-486	39	22	.	.	PUNCT
ftr-486	40	1	2	2	X
ftr-486	40	2	.	.	X
ftr-486	40	3	see	see	VERB
ftr-486	40	4	,	,	PUNCT
ftr-486	40	5	e.g.	e.g.	ADV
ftr-486	40	6	,	,	PUNCT
ftr-486	40	7	kevin	kevin	PROPN
ftr-486	40	8	m.	m.	PROPN
ftr-486	40	9	keyes	keyes	PROPN
ftr-486	40	10	,	,	PUNCT
ftr-486	40	11	the	the	DET
ftr-486	40	12	treatment	treatment	NOUN
ftr-486	40	13	of	of	ADP
ftr-486	40	14	liabilities	liability	NOUN
ftr-486	40	15	in	in	ADP
ftr-486	40	16	taxable	taxable	ADJ
ftr-486	40	17	asset	asset	NOUN
ftr-486	40	18	acquisitions	acquisition	NOUN
ftr-486	40	19	,	,	PUNCT
ftr-486	40	20	2	2	NUM
ftr-486	40	21	n.y.u	n.y.u	NOUN
ftr-486	40	22	.	.	PUNCT
ftr-486	40	23	inst	inst	PROPN
ftr-486	40	24	.	.	PUNCT
ftr-486	41	1	on	on	ADP
ftr-486	41	2	fed	fed	PROPN
ftr-486	41	3	.	.	PUNCT
ftr-486	42	1	tax'n	tax'n	PROPN
ftr-486	42	2	ch	ch	NOUN
ftr-486	42	3	.	.	PROPN
ftr-486	42	4	21	21	NUM
ftr-486	42	5	(	(	PUNCT
ftr-486	42	6	1992	1992	NUM
ftr-486	42	7	)	)	PUNCT
ftr-486	42	8	;	;	PUNCT
ftr-486	42	9	charlotte	charlotte	PROPN
ftr-486	42	10	crane	crane	PROPN
ftr-486	42	11	,	,	PUNCT
ftr-486	42	12	accounting	account	VERB
ftr-486	42	13	for	for	ADP
ftr-486	42	14	assumed	assume	VERB
ftr-486	42	15	liabilities	liability	NOUN
ftr-486	42	16	not	not	PART
ftr-486	42	17	yet	yet	ADV
ftr-486	42	18	accrued	accrue	VERB
ftr-486	42	19	by	by	ADP
ftr-486	42	20	the	the	DET
ftr-486	42	21	seller	seller	NOUN
ftr-486	42	22	is	be	AUX
ftr-486	42	23	a	a	DET
ftr-486	42	24	buyer	buyer	NOUN
ftr-486	42	25	's	's	PART
ftr-486	42	26	deduction	deduction	NOUN
ftr-486	42	27	really	really	ADV
ftr-486	42	28	costless	costless	ADJ
ftr-486	42	29	?	?	PUNCT
ftr-486	43	1	48	48	NUM
ftr-486	43	2	tax	tax	NOUN
ftr-486	43	3	notes	note	NOUN
ftr-486	43	4	225	225	NUM
ftr-486	43	5	(	(	PUNCT
ftr-486	43	6	july	july	PROPN
ftr-486	43	7	9	9	NUM
ftr-486	43	8	,	,	PUNCT
ftr-486	43	9	1990	1990	NUM
ftr-486	43	10	)	)	PUNCT
ftr-486	43	11	;	;	PUNCT
ftr-486	43	12	committee	committee	NOUN
ftr-486	43	13	on	on	ADP
ftr-486	43	14	alternative	alternative	ADJ
ftr-486	43	15	minimum	minimum	ADJ
ftr-486	43	16	tax	tax	NOUN
ftr-486	43	17	.	.	PUNCT
ftr-486	44	1	n.y	n.y	PROPN
ftr-486	44	2	.	.	PROPN
ftr-486	44	3	state	state	PROPN
ftr-486	44	4	bar	bar	PROPN
ftr-486	44	5	ass'n	ass'n	NOUN
ftr-486	44	6	,	,	PUNCT
ftr-486	44	7	report	report	NOUN
ftr-486	44	8	on	on	ADP
ftr-486	44	9	the	the	DET
ftr-486	44	10	federal	federal	ADJ
ftr-486	44	11	income	income	NOUN
ftr-486	44	12	tax	tax	NOUN
ftr-486	44	13	treatment	treatment	NOUN
ftr-486	44	14	of	of	ADP
ftr-486	44	15	contingent	contingent	ADJ
ftr-486	44	16	liabilities	liability	NOUN
ftr-486	44	17	in	in	ADP
ftr-486	44	18	taxable	taxable	ADJ
ftr-486	44	19	asset	asset	NOUN
ftr-486	44	20	acquisition	acquisition	NOUN
ftr-486	44	21	transactions	transaction	NOUN
ftr-486	44	22	,	,	PUNCT
ftr-486	44	23	49	49	NUM
ftr-486	44	24	tax	tax	NOUN
ftr-486	44	25	notes	note	NOUN
ftr-486	44	26	883	883	NUM
ftr-486	44	27	(	(	PUNCT
ftr-486	44	28	nov	nov	PROPN
ftr-486	44	29	.	.	PROPN
ftr-486	44	30	19	19	NUM
ftr-486	44	31	,	,	PUNCT
ftr-486	44	32	1990	1990	NUM
ftr-486	44	33	)	)	PUNCT
ftr-486	45	1	[	[	X
ftr-486	45	2	hereinafter	hereinafter	NOUN
ftr-486	45	3	nysba	nysba	NOUN
ftr-486	45	4	]	]	PUNCT
ftr-486	45	5	;	;	PUNCT
ftr-486	45	6	michael	michael	PROPN
ftr-486	45	7	l.	l.	PROPN
ftr-486	45	8	schler	schler	PROPN
ftr-486	45	9	,	,	PUNCT
ftr-486	45	10	sales	sale	NOUN
ftr-486	45	11	of	of	ADP
ftr-486	45	12	assets	asset	NOUN
ftr-486	45	13	after	after	ADP
ftr-486	45	14	tax	tax	NOUN
ftr-486	45	15	reform	reform	NOUN
ftr-486	45	16	:	:	PUNCT
ftr-486	45	17	section	section	NOUN
ftr-486	45	18	1060	1060	NUM
ftr-486	45	19	,	,	PUNCT
ftr-486	45	20	section	section	NOUN
ftr-486	45	21	338(h	338(h	PROPN
ftr-486	45	22	)	)	PUNCT
ftr-486	45	23	(	(	PUNCT
ftr-486	45	24	10	10	NUM
ftr-486	45	25	)	)	PUNCT
ftr-486	45	26	.	.	PUNCT
ftr-486	46	1	and	and	CCONJ
ftr-486	46	2	more	more	ADJ
ftr-486	46	3	,	,	PUNCT
ftr-486	46	4	43	43	NUM
ftr-486	46	5	tax	tax	NOUN
ftr-486	46	6	l.	l.	PROPN
ftr-486	46	7	rev	rev	PROPN
ftr-486	46	8	.	.	PROPN
ftr-486	47	1	605	605	NUM
ftr-486	47	2	(	(	PUNCT
ftr-486	47	3	1988	1988	NUM
ftr-486	47	4	)	)	PUNCT
ftr-486	47	5	;	;	PUNCT
ftr-486	47	6	robert	robert	PROPN
ftr-486	47	7	r.	r.	PROPN
ftr-486	47	8	wootton	wootton	PROPN
ftr-486	47	9	,	,	PUNCT
ftr-486	47	10	mrs	mrs	PROPN
ftr-486	47	11	.	.	PROPN
ftr-486	47	12	logan	logan	PROPN
ftr-486	47	13	's	's	PART
ftr-486	47	14	ghost	ghost	NOUN
ftr-486	47	15	:	:	PUNCT
ftr-486	47	16	the	the	DET
ftr-486	47	17	open	open	ADJ
ftr-486	47	18	transaction	transaction	NOUN
ftr-486	47	19	doctrine	doctrine	NOUN
ftr-486	47	20	today	today	NOUN
ftr-486	47	21	,	,	PUNCT
ftr-486	47	22	71	71	NUM
ftr-486	47	23	taxes	taxis	NOUN
ftr-486	47	24	725	725	NUM
ftr-486	47	25	(	(	PUNCT
ftr-486	47	26	1993	1993	NUM
ftr-486	47	27	)	)	PUNCT
ftr-486	47	28	;	;	PUNCT
ftr-486	47	29	alfred	alfred	PROPN
ftr-486	47	30	d.	d.	PROPN
ftr-486	47	31	youngwood	youngwood	PROPN
ftr-486	47	32	,	,	PUNCT
ftr-486	47	33	the	the	DET
ftr-486	47	34	tax	tax	NOUN
ftr-486	47	35	treatment	treatment	NOUN
ftr-486	47	36	of	of	ADP
ftr-486	47	37	contingent	contingent	ADJ
ftr-486	47	38	liabilities	liability	NOUN
ftr-486	47	39	in	in	ADP
ftr-486	47	40	taxable	taxable	ADJ
ftr-486	47	41	asset	asset	NOUN
ftr-486	47	42	acquisitions	acquisition	NOUN
ftr-486	47	43	,	,	PUNCT
ftr-486	47	44	44	44	NUM
ftr-486	47	45	tax	tax	NOUN
ftr-486	47	46	law	law	NOUN
ftr-486	47	47	.	.	PUNCT
ftr-486	48	1	765	765	NUM
ftr-486	48	2	(	(	PUNCT
ftr-486	48	3	1991	1991	NUM
ftr-486	48	4	)	)	PUNCT
ftr-486	48	5	.	.	PUNCT
ftr-486	49	1	3	3	X
ftr-486	49	2	.	.	X
ftr-486	49	3	see	see	VERB
ftr-486	49	4	robert	robert	PROPN
ftr-486	49	5	j.	j.	PROPN
ftr-486	49	6	wells	wells	PROPN
ftr-486	49	7	,	,	PUNCT
ftr-486	49	8	officials	official	NOUN
ftr-486	49	9	discuss	discuss	VERB
ftr-486	49	10	corporate	corporate	ADJ
ftr-486	49	11	inversions	inversion	NOUN
ftr-486	49	12	guidance	guidance	NOUN
ftr-486	49	13	,	,	PUNCT
ftr-486	49	14	67	67	NUM
ftr-486	49	15	tax	tax	NOUN
ftr-486	49	16	notes	note	NOUN
ftr-486	49	17	1419	1419	NUM
ftr-486	49	18	(	(	PUNCT
ftr-486	49	19	june	june	PROPN
ftr-486	49	20	12	12	NUM
ftr-486	49	21	,	,	PUNCT
ftr-486	49	22	1995	1995	NUM
ftr-486	49	23	)	)	PUNCT
ftr-486	49	24	.	.	PUNCT
ftr-486	50	1	4	4	X
ftr-486	50	2	.	.	X
ftr-486	50	3	contrast	contrast	VERB
ftr-486	50	4	the	the	DET
ftr-486	50	5	conflicting	conflict	VERB
ftr-486	50	6	views	view	NOUN
ftr-486	50	7	of	of	ADP
ftr-486	50	8	alfred	alfred	PROPN
ftr-486	50	9	d.	d.	PROPN
ftr-486	50	10	youngwood	youngwood	PROPN
ftr-486	50	11	and	and	CCONJ
ftr-486	50	12	the	the	DET
ftr-486	50	13	nysba	nysba	NOUN
ftr-486	50	14	as	as	ADP
ftr-486	50	15	to	to	ADP
ftr-486	50	16	their	their	PRON
ftr-486	50	17	similar	similar	ADJ
ftr-486	50	18	proposals	proposal	NOUN
ftr-486	50	19	.	.	PUNCT
ftr-486	51	1	youngwood	youngwood	NOUN
ftr-486	51	2	suggests	suggest	VERB
ftr-486	51	3	legislation	legislation	NOUN
ftr-486	51	4	is	be	AUX
ftr-486	51	5	necessary	necessary	ADJ
ftr-486	51	6	,	,	PUNCT
ftr-486	51	7	while	while	SCONJ
ftr-486	51	8	the	the	DET
ftr-486	51	9	nysba	nysba	NOUN
ftr-486	51	10	declares	declare	VERB
ftr-486	51	11	it	it	PRON
ftr-486	51	12	is	be	AUX
ftr-486	51	13	not	not	PART
ftr-486	51	14	.	.	PUNCT
ftr-486	52	1	nysba	nysba	PROPN
ftr-486	52	2	,	,	PUNCT
ftr-486	52	3	supra	supra	PROPN
ftr-486	52	4	note	note	NOUN
ftr-486	52	5	2	2	NUM
ftr-486	52	6	,	,	PUNCT
ftr-486	52	7	at	at	ADP
ftr-486	52	8	885	885	NUM
ftr-486	52	9	;	;	PUNCT
ftr-486	52	10	youngwood	youngwood	NOUN
ftr-486	52	11	,	,	PUNCT
ftr-486	52	12	supra	supra	ADJ
ftr-486	52	13	note	note	NOUN
ftr-486	52	14	2	2	NUM
ftr-486	52	15	,	,	PUNCT
ftr-486	52	16	at	at	ADP
ftr-486	52	17	782	782	NUM
ftr-486	52	18	.	.	PUNCT
ftr-486	53	1	the	the	DET
ftr-486	53	2	nysba	nysba	NOUN
ftr-486	53	3	,	,	PUNCT
ftr-486	53	4	however	however	ADV
ftr-486	53	5	,	,	PUNCT
ftr-486	53	6	would	would	AUX
ftr-486	53	7	modify	modify	VERB
ftr-486	53	8	its	its	PRON
ftr-486	53	9	proposal	proposal	NOUN
ftr-486	53	10	in	in	ADP
ftr-486	53	11	those	those	DET
ftr-486	53	12	few	few	ADJ
ftr-486	53	13	situations	situation	NOUN
ftr-486	53	14	where	where	SCONJ
ftr-486	53	15	there	there	PRON
ftr-486	53	16	is	be	VERB
ftr-486	53	17	clear	clear	ADJ
ftr-486	53	18	judicial	judicial	ADJ
ftr-486	53	19	precedent	precedent	NOUN
ftr-486	53	20	to	to	ADP
ftr-486	53	21	the	the	DET
ftr-486	53	22	contrary	contrary	NOUN
ftr-486	53	23	.	.	PUNCT
ftr-486	54	1	nysba	nysba	PROPN
ftr-486	54	2	,	,	PUNCT
ftr-486	54	3	supra	supra	PROPN
ftr-486	54	4	note	note	NOUN
ftr-486	54	5	2	2	NUM
ftr-486	54	6	,	,	PUNCT
ftr-486	54	7	at	at	ADP
ftr-486	54	8	884	884	NUM
ftr-486	54	9	.	.	PUNCT
ftr-486	55	1	19961	19961	NUM
ftr-486	55	2	florida	florida	PROPN
ftr-486	55	3	tax	tax	NOUN
ftr-486	55	4	review	review	NOUN
ftr-486	55	5	of	of	ADP
ftr-486	55	6	money	money	NOUN
ftr-486	55	7	,	,	PUNCT
ftr-486	55	8	''	''	PUNCT
ftr-486	55	9	5	5	NUM
ftr-486	55	10	including	include	VERB
ftr-486	55	11	the	the	DET
ftr-486	55	12	role	role	NOUN
ftr-486	55	13	of	of	ADP
ftr-486	55	14	"	"	PUNCT
ftr-486	55	15	matching	matching	NOUN
ftr-486	55	16	"	"	PUNCT
ftr-486	55	17	of	of	ADP
ftr-486	55	18	income	income	NOUN
ftr-486	55	19	and	and	CCONJ
ftr-486	55	20	deductions	deduction	NOUN
ftr-486	55	21	(	(	PUNCT
ftr-486	55	22	to	to	PART
ftr-486	55	23	compensate	compensate	VERB
ftr-486	55	24	for	for	ADP
ftr-486	55	25	an	an	DET
ftr-486	55	26	error	error	NOUN
ftr-486	55	27	in	in	ADP
ftr-486	55	28	the	the	DET
ftr-486	55	29	treatment	treatment	NOUN
ftr-486	55	30	of	of	ADP
ftr-486	55	31	one	one	NUM
ftr-486	55	32	of	of	ADP
ftr-486	55	33	the	the	DET
ftr-486	55	34	parties	party	NOUN
ftr-486	55	35	)	)	PUNCT
ftr-486	55	36	and	and	CCONJ
ftr-486	55	37	the	the	DET
ftr-486	55	38	fact	fact	NOUN
ftr-486	55	39	that	that	SCONJ
ftr-486	55	40	changing	change	VERB
ftr-486	55	41	the	the	DET
ftr-486	55	42	timing	timing	NOUN
ftr-486	55	43	of	of	ADP
ftr-486	55	44	income	income	NOUN
ftr-486	55	45	inclusions	inclusion	NOUN
ftr-486	55	46	or	or	CCONJ
ftr-486	55	47	deductions	deduction	NOUN
ftr-486	55	48	need	need	AUX
ftr-486	55	49	not	not	PART
ftr-486	55	50	affect	affect	VERB
ftr-486	55	51	the	the	DET
ftr-486	55	52	value	value	NOUN
ftr-486	55	53	of	of	ADP
ftr-486	55	54	the	the	DET
ftr-486	55	55	item	item	NOUN
ftr-486	55	56	if	if	SCONJ
ftr-486	55	57	interest	interest	NOUN
ftr-486	55	58	and	and	CCONJ
ftr-486	55	59	tax	tax	NOUN
ftr-486	55	60	rates	rate	NOUN
ftr-486	55	61	do	do	AUX
ftr-486	55	62	not	not	PART
ftr-486	55	63	change.6	change.6	AUX
ftr-486	55	64	i	i	PRON
ftr-486	55	65	hope	hope	VERB
ftr-486	55	66	to	to	PART
ftr-486	55	67	show	show	VERB
ftr-486	55	68	that	that	SCONJ
ftr-486	55	69	the	the	DET
ftr-486	55	70	approach	approach	NOUN
ftr-486	55	71	of	of	ADP
ftr-486	55	72	ignoring	ignore	VERB
ftr-486	55	73	contingent	contingent	ADJ
ftr-486	55	74	liabilities	liability	NOUN
ftr-486	55	75	,	,	PUNCT
ftr-486	55	76	which	which	PRON
ftr-486	55	77	is	be	AUX
ftr-486	55	78	advanced	advance	VERB
ftr-486	55	79	by	by	ADP
ftr-486	55	80	some	some	PRON
ftr-486	55	81	and	and	CCONJ
ftr-486	55	82	is	be	AUX
ftr-486	55	83	described	describe	VERB
ftr-486	55	84	in	in	ADP
ftr-486	55	85	part	part	NOUN
ftr-486	55	86	v	v	NOUN
ftr-486	55	87	,	,	PUNCT
ftr-486	55	88	is	be	AUX
ftr-486	55	89	more	more	ADV
ftr-486	55	90	generous	generous	ADJ
ftr-486	55	91	than	than	SCONJ
ftr-486	55	92	its	its	PRON
ftr-486	55	93	supporters	supporter	NOUN
ftr-486	55	94	might	might	AUX
ftr-486	55	95	appreciate	appreciate	VERB
ftr-486	55	96	and	and	CCONJ
ftr-486	55	97	that	that	SCONJ
ftr-486	55	98	the	the	DET
ftr-486	55	99	difficulties	difficulty	NOUN
ftr-486	55	100	and	and	CCONJ
ftr-486	55	101	potential	potential	NOUN
ftr-486	55	102	for	for	ADP
ftr-486	55	103	abuse	abuse	NOUN
ftr-486	55	104	inherent	inherent	ADJ
ftr-486	55	105	in	in	ADP
ftr-486	55	106	taking	take	VERB
ftr-486	55	107	account	account	NOUN
ftr-486	55	108	of	of	ADP
ftr-486	55	109	contingent	contingent	ADJ
ftr-486	55	110	liabilities	liability	NOUN
ftr-486	55	111	,	,	PUNCT
ftr-486	55	112	while	while	SCONJ
ftr-486	55	113	significant	significant	ADJ
ftr-486	55	114	,	,	PUNCT
ftr-486	55	115	are	be	AUX
ftr-486	55	116	not	not	PART
ftr-486	55	117	as	as	ADV
ftr-486	55	118	great	great	ADJ
ftr-486	55	119	as	as	SCONJ
ftr-486	55	120	some	some	PRON
ftr-486	55	121	might	might	AUX
ftr-486	55	122	fear	fear	VERB
ftr-486	55	123	.	.	PUNCT
ftr-486	56	1	these	these	DET
ftr-486	56	2	conclusions	conclusion	NOUN
ftr-486	56	3	derive	derive	VERB
ftr-486	56	4	from	from	ADP
ftr-486	56	5	my	my	PRON
ftr-486	56	6	belief	belief	NOUN
ftr-486	56	7	that	that	SCONJ
ftr-486	56	8	the	the	DET
ftr-486	56	9	present	present	ADJ
ftr-486	56	10	value	value	NOUN
ftr-486	56	11	of	of	ADP
ftr-486	56	12	contingent	contingent	ADJ
ftr-486	56	13	liabilities	liability	NOUN
ftr-486	56	14	is	be	AUX
ftr-486	56	15	appropriately	appropriately	ADV
ftr-486	56	16	measured	measure	VERB
ftr-486	56	17	by	by	ADP
ftr-486	56	18	discounting	discount	VERB
ftr-486	56	19	the	the	DET
ftr-486	56	20	expected	expect	VERB
ftr-486	56	21	payments	payment	NOUN
ftr-486	56	22	at	at	ADP
ftr-486	56	23	an	an	DET
ftr-486	56	24	after	after	ADP
ftr-486	56	25	-	-	PUNCT
ftr-486	56	26	tax	tax	NOUN
ftr-486	56	27	rate	rate	NOUN
ftr-486	56	28	of	of	ADP
ftr-486	56	29	interest	interest	NOUN
ftr-486	56	30	.	.	PUNCT
ftr-486	57	1	a	a	DET
ftr-486	57	2	main	main	ADJ
ftr-486	57	3	goal	goal	NOUN
ftr-486	57	4	of	of	ADP
ftr-486	57	5	this	this	DET
ftr-486	57	6	article	article	NOUN
ftr-486	57	7	is	be	AUX
ftr-486	57	8	to	to	PART
ftr-486	57	9	convince	convince	VERB
ftr-486	57	10	readers	reader	NOUN
ftr-486	57	11	that	that	SCONJ
ftr-486	57	12	this	this	PRON
ftr-486	57	13	is	be	AUX
ftr-486	57	14	correct	correct	ADJ
ftr-486	57	15	.	.	PUNCT
ftr-486	58	1	ii	ii	PROPN
ftr-486	58	2	.	.	PROPN
ftr-486	58	3	outline	outline	NOUN
ftr-486	58	4	of	of	ADP
ftr-486	58	5	issues	issue	NOUN
ftr-486	58	6	if	if	SCONJ
ftr-486	58	7	a	a	DET
ftr-486	58	8	buyer	buyer	NOUN
ftr-486	58	9	assumes	assume	VERB
ftr-486	58	10	liabilities	liability	NOUN
ftr-486	58	11	on	on	ADP
ftr-486	58	12	the	the	DET
ftr-486	58	13	acquisition	acquisition	NOUN
ftr-486	58	14	of	of	ADP
ftr-486	58	15	a	a	DET
ftr-486	58	16	business	business	NOUN
ftr-486	58	17	,	,	PUNCT
ftr-486	58	18	the	the	DET
ftr-486	58	19	amounts	amount	NOUN
ftr-486	58	20	of	of	ADP
ftr-486	58	21	cash	cash	NOUN
ftr-486	58	22	and	and	CCONJ
ftr-486	58	23	other	other	ADJ
ftr-486	58	24	consideration	consideration	NOUN
ftr-486	58	25	is	be	AUX
ftr-486	58	26	reduced	reduce	VERB
ftr-486	58	27	accordingly	accordingly	ADV
ftr-486	58	28	.	.	PUNCT
ftr-486	59	1	instead	instead	ADV
ftr-486	59	2	of	of	ADP
ftr-486	59	3	the	the	DET
ftr-486	59	4	assumption	assumption	NOUN
ftr-486	59	5	,	,	PUNCT
ftr-486	59	6	the	the	DET
ftr-486	59	7	buyer	buyer	NOUN
ftr-486	59	8	could	could	AUX
ftr-486	59	9	pay	pay	VERB
ftr-486	59	10	more	more	ADJ
ftr-486	59	11	cash	cash	NOUN
ftr-486	59	12	,	,	PUNCT
ftr-486	59	13	and	and	CCONJ
ftr-486	59	14	the	the	DET
ftr-486	59	15	seller	seller	NOUN
ftr-486	59	16	could	could	AUX
ftr-486	59	17	use	use	VERB
ftr-486	59	18	a	a	DET
ftr-486	59	19	portion	portion	NOUN
ftr-486	59	20	of	of	ADP
ftr-486	59	21	the	the	DET
ftr-486	59	22	cash	cash	NOUN
ftr-486	59	23	to	to	PART
ftr-486	59	24	pay	pay	VERB
ftr-486	59	25	its	its	PRON
ftr-486	59	26	debts	debt	NOUN
ftr-486	59	27	.	.	PUNCT
ftr-486	60	1	the	the	DET
ftr-486	60	2	buyer	buyer	NOUN
ftr-486	60	3	could	could	AUX
ftr-486	60	4	raise	raise	VERB
ftr-486	60	5	the	the	DET
ftr-486	60	6	extra	extra	ADJ
ftr-486	60	7	cash	cash	NOUN
ftr-486	60	8	by	by	ADP
ftr-486	60	9	borrowing	borrow	VERB
ftr-486	60	10	to	to	PART
ftr-486	60	11	replace	replace	VERB
ftr-486	60	12	the	the	DET
ftr-486	60	13	liabilities	liability	NOUN
ftr-486	60	14	paid	pay	VERB
ftr-486	60	15	by	by	ADP
ftr-486	60	16	the	the	DET
ftr-486	60	17	seller	seller	NOUN
ftr-486	60	18	.	.	PUNCT
ftr-486	61	1	an	an	DET
ftr-486	61	2	assumption	assumption	NOUN
ftr-486	61	3	should	should	AUX
ftr-486	61	4	produce	produce	VERB
ftr-486	61	5	tax	tax	NOUN
ftr-486	61	6	results	result	NOUN
ftr-486	61	7	that	that	PRON
ftr-486	61	8	are	be	AUX
ftr-486	61	9	reasonably	reasonably	ADV
ftr-486	61	10	consistent	consistent	ADJ
ftr-486	61	11	with	with	ADP
ftr-486	61	12	those	those	PRON
ftr-486	61	13	of	of	ADP
ftr-486	61	14	an	an	DET
ftr-486	61	15	all	all	ADV
ftr-486	61	16	-	-	PUNCT
ftr-486	61	17	cash	cash	NOUN
ftr-486	61	18	purchase	purchase	NOUN
ftr-486	61	19	.	.	PUNCT
ftr-486	62	1	it	it	PRON
ftr-486	62	2	is	be	AUX
ftr-486	62	3	helpful	helpful	ADJ
ftr-486	62	4	to	to	PART
ftr-486	62	5	divide	divide	VERB
ftr-486	62	6	liabilities	liability	NOUN
ftr-486	62	7	into	into	ADP
ftr-486	62	8	two	two	NUM
ftr-486	62	9	categories	category	NOUN
ftr-486	62	10	.	.	PUNCT
ftr-486	63	1	the	the	DET
ftr-486	63	2	first	first	ADJ
ftr-486	63	3	is	be	AUX
ftr-486	63	4	where	where	SCONJ
ftr-486	63	5	the	the	DET
ftr-486	63	6	seller	seller	NOUN
ftr-486	63	7	obtains	obtain	VERB
ftr-486	63	8	a	a	DET
ftr-486	63	9	tax	tax	NOUN
ftr-486	63	10	attribute	attribute	NOUN
ftr-486	63	11	upon	upon	SCONJ
ftr-486	63	12	incurring	incur	VERB
ftr-486	63	13	the	the	DET
ftr-486	63	14	liability	liability	NOUN
ftr-486	63	15	.	.	PUNCT
ftr-486	64	1	in	in	ADP
ftr-486	64	2	most	most	ADJ
ftr-486	64	3	situations	situation	NOUN
ftr-486	64	4	,	,	PUNCT
ftr-486	64	5	a	a	DET
ftr-486	64	6	taxpayer	taxpayer	NOUN
ftr-486	64	7	borrowing	borrowing	NOUN
ftr-486	64	8	funds	fund	NOUN
ftr-486	64	9	or	or	CCONJ
ftr-486	64	10	incurring	incur	VERB
ftr-486	64	11	a	a	DET
ftr-486	64	12	liability	liability	NOUN
ftr-486	64	13	either	either	CCONJ
ftr-486	64	14	is	be	AUX
ftr-486	64	15	allowed	allow	VERB
ftr-486	64	16	a	a	DET
ftr-486	64	17	deduction	deduction	NOUN
ftr-486	64	18	or	or	CCONJ
ftr-486	64	19	an	an	DET
ftr-486	64	20	increase	increase	NOUN
ftr-486	64	21	in	in	ADP
ftr-486	64	22	the	the	DET
ftr-486	64	23	basis	basis	NOUN
ftr-486	64	24	for	for	ADP
ftr-486	64	25	its	its	PRON
ftr-486	64	26	assets	asset	NOUN
ftr-486	64	27	or	or	CCONJ
ftr-486	64	28	obtains	obtain	VERB
ftr-486	64	29	cash	cash	NOUN
ftr-486	64	30	which	which	PRON
ftr-486	64	31	can	can	AUX
ftr-486	64	32	be	be	AUX
ftr-486	64	33	used	use	VERB
ftr-486	64	34	to	to	PART
ftr-486	64	35	pay	pay	VERB
ftr-486	64	36	a	a	DET
ftr-486	64	37	deductible	deductible	ADJ
ftr-486	64	38	expense	expense	NOUN
ftr-486	64	39	or	or	CCONJ
ftr-486	64	40	purchase	purchase	VERB
ftr-486	64	41	an	an	DET
ftr-486	64	42	asset	asset	NOUN
ftr-486	64	43	.	.	PUNCT
ftr-486	65	1	payment	payment	NOUN
ftr-486	65	2	of	of	ADP
ftr-486	65	3	the	the	DET
ftr-486	65	4	liability	liability	NOUN
ftr-486	65	5	has	have	VERB
ftr-486	65	6	no	no	DET
ftr-486	65	7	tax	tax	NOUN
ftr-486	65	8	consequences	consequence	NOUN
ftr-486	65	9	,	,	PUNCT
ftr-486	65	10	aside	aside	ADV
ftr-486	65	11	from	from	ADP
ftr-486	65	12	the	the	DET
ftr-486	65	13	deduction	deduction	NOUN
ftr-486	65	14	for	for	ADP
ftr-486	65	15	interest.7	interest.7	PROPN
ftr-486	65	16	borrowing	borrow	VERB
ftr-486	65	17	from	from	ADP
ftr-486	65	18	a	a	DET
ftr-486	65	19	bank	bank	NOUN
ftr-486	65	20	is	be	AUX
ftr-486	65	21	used	use	VERB
ftr-486	65	22	in	in	ADP
ftr-486	65	23	this	this	DET
ftr-486	65	24	article	article	NOUN
ftr-486	65	25	as	as	ADP
ftr-486	65	26	an	an	DET
ftr-486	65	27	example	example	NOUN
ftr-486	65	28	of	of	ADP
ftr-486	65	29	this	this	DET
ftr-486	65	30	type	type	NOUN
ftr-486	65	31	of	of	ADP
ftr-486	65	32	liability	liability	NOUN
ftr-486	65	33	.	.	PUNCT
ftr-486	66	1	5	5	X
ftr-486	66	2	.	.	X
ftr-486	66	3	see	see	VERB
ftr-486	66	4	generally	generally	ADV
ftr-486	66	5	daniel	daniel	PROPN
ftr-486	66	6	i.	i.	PROPN
ftr-486	66	7	halperin	halperin	PROPN
ftr-486	66	8	,	,	PUNCT
ftr-486	66	9	interest	interest	NOUN
ftr-486	66	10	in	in	ADP
ftr-486	66	11	disguise	disguise	NOUN
ftr-486	66	12	:	:	PUNCT
ftr-486	66	13	taxing	tax	VERB
ftr-486	66	14	the	the	DET
ftr-486	66	15	"	"	PUNCT
ftr-486	66	16	time	time	NOUN
ftr-486	66	17	value	value	NOUN
ftr-486	66	18	of	of	ADP
ftr-486	66	19	money	money	NOUN
ftr-486	66	20	,	,	PUNCT
ftr-486	66	21	"	"	PUNCT
ftr-486	66	22	95	95	NUM
ftr-486	66	23	yale	yale	PROPN
ftr-486	66	24	l.j	l.j	PROPN
ftr-486	66	25	.	.	PROPN
ftr-486	66	26	506	506	NUM
ftr-486	66	27	(	(	PUNCT
ftr-486	66	28	1986	1986	NUM
ftr-486	66	29	)	)	PUNCT
ftr-486	66	30	.	.	PUNCT
ftr-486	67	1	6	6	X
ftr-486	67	2	.	.	X
ftr-486	67	3	for	for	ADP
ftr-486	67	4	a	a	DET
ftr-486	67	5	general	general	ADJ
ftr-486	67	6	description	description	NOUN
ftr-486	67	7	of	of	ADP
ftr-486	67	8	this	this	DET
ftr-486	67	9	recurring	recur	VERB
ftr-486	67	10	phenomenon	phenomenon	NOUN
ftr-486	67	11	,	,	PUNCT
ftr-486	67	12	see	see	VERB
ftr-486	67	13	alvin	alvin	PROPN
ftr-486	67	14	c.	c.	PROPN
ftr-486	67	15	warren	warren	PROPN
ftr-486	67	16	,	,	PUNCT
ftr-486	67	17	jr	jr	PROPN
ftr-486	67	18	.	.	PROPN
ftr-486	67	19	,	,	PUNCT
ftr-486	67	20	the	the	DET
ftr-486	67	21	timing	timing	NOUN
ftr-486	67	22	of	of	ADP
ftr-486	67	23	taxes	taxis	NOUN
ftr-486	67	24	,	,	PUNCT
ftr-486	67	25	39	39	NUM
ftr-486	67	26	nat'l	nat'l	PROPN
ftr-486	67	27	tax	tax	NOUN
ftr-486	67	28	j.	j.	PROPN
ftr-486	67	29	499	499	NUM
ftr-486	67	30	(	(	PUNCT
ftr-486	67	31	1986	1986	NUM
ftr-486	67	32	)	)	PUNCT
ftr-486	67	33	.	.	PUNCT
ftr-486	68	1	7	7	X
ftr-486	68	2	.	.	X
ftr-486	68	3	the	the	DET
ftr-486	68	4	treatment	treatment	NOUN
ftr-486	68	5	of	of	ADP
ftr-486	68	6	these	these	DET
ftr-486	68	7	liabilities	liability	NOUN
ftr-486	68	8	is	be	AUX
ftr-486	68	9	straight	straight	ADV
ftr-486	68	10	forward	forward	ADV
ftr-486	68	11	,	,	PUNCT
ftr-486	68	12	except	except	SCONJ
ftr-486	68	13	where	where	SCONJ
ftr-486	68	14	the	the	DET
ftr-486	68	15	face	face	NOUN
ftr-486	68	16	amount	amount	NOUN
ftr-486	68	17	of	of	ADP
ftr-486	68	18	the	the	DET
ftr-486	68	19	liability	liability	NOUN
ftr-486	68	20	(	(	PUNCT
ftr-486	68	21	more	more	ADV
ftr-486	68	22	accurately	accurately	ADV
ftr-486	68	23	,	,	PUNCT
ftr-486	68	24	its	its	PRON
ftr-486	68	25	adjusted	adjusted	ADJ
ftr-486	68	26	issue	issue	NOUN
ftr-486	68	27	price	price	NOUN
ftr-486	68	28	)	)	PUNCT
ftr-486	68	29	differs	differ	VERB
ftr-486	68	30	from	from	ADP
ftr-486	68	31	its	its	PRON
ftr-486	68	32	fair	fair	ADJ
ftr-486	68	33	market	market	NOUN
ftr-486	68	34	value	value	NOUN
ftr-486	68	35	.	.	PUNCT
ftr-486	69	1	this	this	PRON
ftr-486	69	2	occurs	occur	VERB
ftr-486	69	3	if	if	SCONJ
ftr-486	69	4	the	the	DET
ftr-486	69	5	applicable	applicable	ADJ
ftr-486	69	6	interest	interest	NOUN
ftr-486	69	7	rate	rate	NOUN
ftr-486	69	8	has	have	AUX
ftr-486	69	9	changed	change	VERB
ftr-486	69	10	since	since	SCONJ
ftr-486	69	11	the	the	DET
ftr-486	69	12	debt	debt	NOUN
ftr-486	69	13	arose	arise	VERB
ftr-486	69	14	.	.	PUNCT
ftr-486	70	1	see	see	VERB
ftr-486	70	2	generally	generally	ADV
ftr-486	70	3	keyes	keyes	PROPN
ftr-486	70	4	,	,	PUNCT
ftr-486	70	5	supra	supra	PROPN
ftr-486	70	6	note	note	NOUN
ftr-486	70	7	2	2	NUM
ftr-486	70	8	,	,	PUNCT
ftr-486	70	9	§	§	PROPN
ftr-486	70	10	21.03[2][c	21.03[2][c	PROPN
ftr-486	70	11	]	]	PUNCT
ftr-486	70	12	;	;	PUNCT
ftr-486	70	13	alvin	alvin	PROPN
ftr-486	70	14	h.	h.	PROPN
ftr-486	70	15	shrago	shrago	PROPN
ftr-486	70	16	,	,	PUNCT
ftr-486	70	17	the	the	DET
ftr-486	70	18	uncertain	uncertain	ADJ
ftr-486	70	19	tax	tax	NOUN
ftr-486	70	20	treatment	treatment	NOUN
ftr-486	70	21	of	of	ADP
ftr-486	70	22	liabilities	liability	NOUN
ftr-486	70	23	in	in	ADP
ftr-486	70	24	corporate	corporate	ADJ
ftr-486	70	25	acquisitions	acquisition	NOUN
ftr-486	70	26	,	,	PUNCT
ftr-486	70	27	2	2	NUM
ftr-486	70	28	n.y.u	n.y.u	NOUN
ftr-486	70	29	.	.	PUNCT
ftr-486	70	30	inst	inst	PROPN
ftr-486	70	31	.	.	PUNCT
ftr-486	71	1	on	on	ADP
ftr-486	71	2	fed	fed	PROPN
ftr-486	71	3	.	.	PUNCT
ftr-486	72	1	tax'n	tax'n	PROPN
ftr-486	72	2	ch	ch	PROPN
ftr-486	72	3	.	.	PROPN
ftr-486	72	4	19	19	NUM
ftr-486	72	5	(	(	PUNCT
ftr-486	72	6	1994	1994	NUM
ftr-486	72	7	)	)	PUNCT
ftr-486	72	8	;	;	PUNCT
ftr-486	72	9	schler	schler	NOUN
ftr-486	72	10	,	,	PUNCT
ftr-486	72	11	supra	supra	PROPN
ftr-486	72	12	note	note	NOUN
ftr-486	72	13	2	2	NUM
ftr-486	72	14	,	,	PUNCT
ftr-486	72	15	at	at	ADP
ftr-486	72	16	648	648	NUM
ftr-486	72	17	-	-	SYM
ftr-486	72	18	51	51	NUM
ftr-486	72	19	.	.	PUNCT
ftr-486	73	1	a	a	DET
ftr-486	73	2	question	question	NOUN
ftr-486	73	3	may	may	AUX
ftr-486	73	4	also	also	ADV
ftr-486	73	5	arise	arise	VERB
ftr-486	73	6	when	when	SCONJ
ftr-486	73	7	there	there	PRON
ftr-486	73	8	is	be	VERB
ftr-486	73	9	an	an	DET
ftr-486	73	10	assumption	assumption	NOUN
ftr-486	73	11	of	of	ADP
ftr-486	73	12	nonrecourse	nonrecourse	NOUN
ftr-486	73	13	liabilities	liability	NOUN
ftr-486	73	14	which	which	PRON
ftr-486	73	15	,	,	PUNCT
ftr-486	73	16	when	when	SCONJ
ftr-486	73	17	added	add	VERB
ftr-486	73	18	to	to	ADP
ftr-486	73	19	the	the	DET
ftr-486	73	20	other	other	ADJ
ftr-486	73	21	consideration	consideration	NOUN
ftr-486	73	22	paid	pay	VERB
ftr-486	73	23	,	,	PUNCT
ftr-486	73	24	exceed	exceed	VERB
ftr-486	73	25	the	the	DET
ftr-486	73	26	value	value	NOUN
ftr-486	73	27	of	of	ADP
ftr-486	73	28	the	the	DET
ftr-486	73	29	assets	asset	NOUN
ftr-486	73	30	transferred	transfer	VERB
ftr-486	73	31	.	.	PUNCT
ftr-486	74	1	discussion	discussion	NOUN
ftr-486	74	2	of	of	ADP
ftr-486	74	3	these	these	DET
ftr-486	74	4	issues	issue	NOUN
ftr-486	74	5	is	be	AUX
ftr-486	74	6	generally	generally	ADV
ftr-486	74	7	beyond	beyond	ADP
ftr-486	74	8	the	the	DET
ftr-486	74	9	scope	scope	NOUN
ftr-486	74	10	of	of	ADP
ftr-486	74	11	this	this	DET
ftr-486	74	12	article	article	NOUN
ftr-486	74	13	,	,	PUNCT
ftr-486	74	14	but	but	CCONJ
ftr-486	74	15	there	there	PRON
ftr-486	74	16	is	be	VERB
ftr-486	74	17	a	a	DET
ftr-486	74	18	brief	brief	ADJ
ftr-486	74	19	synopsis	synopsis	NOUN
ftr-486	74	20	in	in	ADP
ftr-486	74	21	appendix	appendix	ADJ
ftr-486	74	22	i.	i.	NOUN
ftr-486	75	1	[	[	X
ftr-486	75	2	vol	vol	NOUN
ftr-486	75	3	2:12	2:12	NUM
ftr-486	75	4	assumption	assumption	NOUN
ftr-486	75	5	of	of	ADP
ftr-486	75	6	contingent	contingent	ADJ
ftr-486	75	7	liabilities	liability	NOUN
ftr-486	75	8	on	on	ADP
ftr-486	75	9	sale	sale	NOUN
ftr-486	75	10	of	of	ADP
ftr-486	75	11	a	a	DET
ftr-486	75	12	business	business	NOUN
ftr-486	75	13	second	second	NOUN
ftr-486	75	14	,	,	PUNCT
ftr-486	75	15	a	a	DET
ftr-486	75	16	seller	seller	NOUN
ftr-486	75	17	may	may	AUX
ftr-486	75	18	have	have	VERB
ftr-486	75	19	a	a	DET
ftr-486	75	20	liability	liability	NOUN
ftr-486	75	21	that	that	PRON
ftr-486	75	22	has	have	AUX
ftr-486	75	23	accrued	accrue	VERB
ftr-486	75	24	economically	economically	ADV
ftr-486	75	25	,	,	PUNCT
ftr-486	75	26	in	in	ADP
ftr-486	75	27	the	the	DET
ftr-486	75	28	sense	sense	NOUN
ftr-486	75	29	that	that	SCONJ
ftr-486	75	30	the	the	DET
ftr-486	75	31	value	value	NOUN
ftr-486	75	32	of	of	ADP
ftr-486	75	33	the	the	DET
ftr-486	75	34	business	business	NOUN
ftr-486	75	35	is	be	AUX
ftr-486	75	36	diminished	diminish	VERB
ftr-486	75	37	,	,	PUNCT
ftr-486	75	38	without	without	ADP
ftr-486	75	39	obtaining	obtain	VERB
ftr-486	75	40	either	either	CCONJ
ftr-486	75	41	a	a	DET
ftr-486	75	42	deduction	deduction	NOUN
ftr-486	75	43	or	or	CCONJ
ftr-486	75	44	an	an	DET
ftr-486	75	45	addition	addition	NOUN
ftr-486	75	46	to	to	ADP
ftr-486	75	47	basis.8	basis.8	PROPN
ftr-486	75	48	this	this	PRON
ftr-486	75	49	may	may	AUX
ftr-486	75	50	occur	occur	VERB
ftr-486	75	51	because	because	SCONJ
ftr-486	75	52	the	the	DET
ftr-486	75	53	liability	liability	NOUN
ftr-486	75	54	is	be	AUX
ftr-486	75	55	too	too	ADV
ftr-486	75	56	contingent	contingent	ADJ
ftr-486	75	57	to	to	PART
ftr-486	75	58	be	be	AUX
ftr-486	75	59	recognized	recognize	VERB
ftr-486	75	60	for	for	ADP
ftr-486	75	61	tax	tax	NOUN
ftr-486	75	62	purposes,9	purposes,9	NOUN
ftr-486	75	63	because	because	SCONJ
ftr-486	75	64	of	of	ADP
ftr-486	75	65	matching	match	VERB
ftr-486	75	66	rules	rule	NOUN
ftr-486	75	67	that	that	PRON
ftr-486	75	68	require	require	VERB
ftr-486	75	69	payment	payment	NOUN
ftr-486	75	70	before	before	SCONJ
ftr-486	75	71	a	a	DET
ftr-486	75	72	deduction	deduction	NOUN
ftr-486	75	73	may	may	AUX
ftr-486	75	74	be	be	AUX
ftr-486	75	75	taken,"0	taken,"0	ADV
ftr-486	75	76	because	because	SCONJ
ftr-486	75	77	of	of	ADP
ftr-486	75	78	the	the	DET
ftr-486	75	79	economic	economic	ADJ
ftr-486	75	80	performance	performance	NOUN
ftr-486	75	81	rules	rule	NOUN
ftr-486	75	82	,	,	PUNCT
ftr-486	75	83	"	"	PUNCT
ftr-486	75	84	or	or	CCONJ
ftr-486	75	85	because	because	SCONJ
ftr-486	75	86	the	the	DET
ftr-486	75	87	seller	seller	NOUN
ftr-486	75	88	is	be	AUX
ftr-486	75	89	on	on	ADP
ftr-486	75	90	the	the	DET
ftr-486	75	91	cash	cash	NOUN
ftr-486	75	92	basis	basis	NOUN
ftr-486	75	93	.	.	PUNCT
ftr-486	76	1	in	in	ADP
ftr-486	76	2	this	this	DET
ftr-486	76	3	second	second	ADJ
ftr-486	76	4	situation	situation	NOUN
ftr-486	76	5	,	,	PUNCT
ftr-486	76	6	a	a	DET
ftr-486	76	7	future	future	ADJ
ftr-486	76	8	event	event	NOUN
ftr-486	76	9	,	,	PUNCT
ftr-486	76	10	perhaps	perhaps	ADV
ftr-486	76	11	payment	payment	NOUN
ftr-486	76	12	,	,	PUNCT
ftr-486	76	13	may	may	AUX
ftr-486	76	14	,	,	PUNCT
ftr-486	76	15	in	in	ADP
ftr-486	76	16	the	the	DET
ftr-486	76	17	absence	absence	NOUN
ftr-486	76	18	of	of	ADP
ftr-486	76	19	the	the	DET
ftr-486	76	20	buyer	buyer	NOUN
ftr-486	76	21	's	's	PART
ftr-486	76	22	assumption	assumption	NOUN
ftr-486	76	23	,	,	PUNCT
ftr-486	76	24	have	have	AUX
ftr-486	76	25	resulted	result	VERB
ftr-486	76	26	in	in	ADP
ftr-486	76	27	a	a	DET
ftr-486	76	28	deduction	deduction	NOUN
ftr-486	76	29	or	or	CCONJ
ftr-486	76	30	basis	basis	NOUN
ftr-486	76	31	addition	addition	NOUN
ftr-486	76	32	for	for	ADP
ftr-486	76	33	the	the	DET
ftr-486	76	34	seller	seller	NOUN
ftr-486	76	35	.	.	PUNCT
ftr-486	77	1	in	in	ADP
ftr-486	77	2	this	this	DET
ftr-486	77	3	article	article	NOUN
ftr-486	77	4	,	,	PUNCT
ftr-486	77	5	a	a	DET
ftr-486	77	6	deferred	defer	VERB
ftr-486	77	7	compensation	compensation	NOUN
ftr-486	77	8	arrangement	arrangement	NOUN
ftr-486	77	9	is	be	AUX
ftr-486	77	10	used	use	VERB
ftr-486	77	11	to	to	PART
ftr-486	77	12	illustrate	illustrate	VERB
ftr-486	77	13	a	a	DET
ftr-486	77	14	liability	liability	NOUN
ftr-486	77	15	of	of	ADP
ftr-486	77	16	this	this	DET
ftr-486	77	17	kind	kind	NOUN
ftr-486	77	18	.	.	PUNCT
ftr-486	78	1	deductions	deduction	NOUN
ftr-486	78	2	are	be	AUX
ftr-486	78	3	sometimes	sometimes	ADV
ftr-486	78	4	deferred	defer	VERB
ftr-486	78	5	in	in	ADP
ftr-486	78	6	order	order	NOUN
ftr-486	78	7	to	to	PART
ftr-486	78	8	facilitate	facilitate	VERB
ftr-486	78	9	more	more	ADV
ftr-486	78	10	accurate	accurate	ADJ
ftr-486	78	11	measurement	measurement	NOUN
ftr-486	78	12	.	.	PUNCT
ftr-486	79	1	for	for	ADP
ftr-486	79	2	example	example	NOUN
ftr-486	79	3	,	,	PUNCT
ftr-486	79	4	where	where	SCONJ
ftr-486	79	5	there	there	PRON
ftr-486	79	6	is	be	VERB
ftr-486	79	7	a	a	DET
ftr-486	79	8	long	long	ADJ
ftr-486	79	9	delay	delay	NOUN
ftr-486	79	10	until	until	ADP
ftr-486	79	11	payment	payment	NOUN
ftr-486	79	12	,	,	PUNCT
ftr-486	79	13	it	it	PRON
ftr-486	79	14	may	may	AUX
ftr-486	79	15	be	be	AUX
ftr-486	79	16	desirable	desirable	ADJ
ftr-486	79	17	to	to	PART
ftr-486	79	18	delay	delay	VERB
ftr-486	79	19	the	the	DET
ftr-486	79	20	deduction	deduction	NOUN
ftr-486	79	21	to	to	PART
ftr-486	79	22	avoid	avoid	VERB
ftr-486	79	23	the	the	DET
ftr-486	79	24	problem	problem	NOUN
ftr-486	79	25	of	of	ADP
ftr-486	79	26	"	"	PUNCT
ftr-486	79	27	discounting	discount	VERB
ftr-486	79	28	.	.	PUNCT
ftr-486	79	29	'	'	PUNCT
ftr-486	79	30	'	'	PUNCT
ftr-486	79	31	as	as	SCONJ
ftr-486	79	32	discussed	discuss	VERB
ftr-486	79	33	below	below	ADV
ftr-486	79	34	,	,	PUNCT
ftr-486	79	35	deferral	deferral	NOUN
ftr-486	79	36	is	be	AUX
ftr-486	79	37	also	also	ADV
ftr-486	79	38	often	often	ADV
ftr-486	79	39	intended	intend	VERB
ftr-486	79	40	to	to	ADP
ftr-486	79	41	over	over	ADP
ftr-486	79	42	-	-	PUNCT
ftr-486	79	43	tax	tax	NOUN
ftr-486	79	44	the	the	DET
ftr-486	79	45	payor	payor	NOUN
ftr-486	79	46	to	to	PART
ftr-486	79	47	compensate	compensate	VERB
ftr-486	79	48	for	for	ADP
ftr-486	79	49	a	a	DET
ftr-486	79	50	deferral	deferral	NOUN
ftr-486	79	51	of	of	ADP
ftr-486	79	52	the	the	DET
ftr-486	79	53	intended	intend	VERB
ftr-486	79	54	payee	payee	NOUN
ftr-486	79	55	's	's	PART
ftr-486	79	56	recognition	recognition	NOUN
ftr-486	79	57	of	of	ADP
ftr-486	79	58	income	income	NOUN
ftr-486	79	59	.	.	PUNCT
ftr-486	80	1	in	in	ADP
ftr-486	80	2	the	the	DET
ftr-486	80	3	latter	latter	ADJ
ftr-486	80	4	situation	situation	NOUN
ftr-486	80	5	,	,	PUNCT
ftr-486	80	6	if	if	SCONJ
ftr-486	80	7	the	the	DET
ftr-486	80	8	payor	payor	NOUN
ftr-486	80	9	's	's	PART
ftr-486	80	10	sale	sale	NOUN
ftr-486	80	11	of	of	ADP
ftr-486	80	12	the	the	DET
ftr-486	80	13	business	business	NOUN
ftr-486	80	14	has	have	VERB
ftr-486	80	15	the	the	DET
ftr-486	80	16	effect	effect	NOUN
ftr-486	80	17	of	of	ADP
ftr-486	80	18	causing	cause	VERB
ftr-486	80	19	its	its	PRON
ftr-486	80	20	income	income	NOUN
ftr-486	80	21	to	to	PART
ftr-486	80	22	be	be	AUX
ftr-486	80	23	accurately	accurately	ADV
ftr-486	80	24	measured	measure	VERB
ftr-486	80	25	,	,	PUNCT
ftr-486	80	26	the	the	DET
ftr-486	80	27	seller	seller	NOUN
ftr-486	80	28	is	be	AUX
ftr-486	80	29	no	no	ADV
ftr-486	80	30	longer	long	ADV
ftr-486	80	31	over	over	ADP
ftr-486	80	32	taxed	tax	VERB
ftr-486	80	33	,	,	PUNCT
ftr-486	80	34	and	and	CCONJ
ftr-486	80	35	it	it	PRON
ftr-486	80	36	may	may	AUX
ftr-486	80	37	be	be	AUX
ftr-486	80	38	appropriate	appropriate	ADJ
ftr-486	80	39	to	to	PART
ftr-486	80	40	transfer	transfer	VERB
ftr-486	80	41	this	this	DET
ftr-486	80	42	burden	burden	NOUN
ftr-486	80	43	(	(	PUNCT
ftr-486	80	44	the	the	DET
ftr-486	80	45	equivalence	equivalence	NOUN
ftr-486	80	46	of	of	ADP
ftr-486	80	47	a	a	DET
ftr-486	80	48	delayed	delay	VERB
ftr-486	80	49	deduction	deduction	NOUN
ftr-486	80	50	)	)	PUNCT
ftr-486	80	51	to	to	ADP
ftr-486	80	52	the	the	DET
ftr-486	80	53	purchaser	purchaser	NOUN
ftr-486	80	54	.	.	PUNCT
ftr-486	81	1	ideally	ideally	ADV
ftr-486	81	2	,	,	PUNCT
ftr-486	81	3	in	in	ADP
ftr-486	81	4	order	order	NOUN
ftr-486	81	5	to	to	PART
ftr-486	81	6	achieve	achieve	VERB
ftr-486	81	7	consistency	consistency	NOUN
ftr-486	81	8	with	with	ADP
ftr-486	81	9	an	an	DET
ftr-486	81	10	all	all	DET
ftr-486	81	11	-	-	PUNCT
ftr-486	81	12	cash	cash	NOUN
ftr-486	81	13	transaction	transaction	NOUN
ftr-486	81	14	,	,	PUNCT
ftr-486	81	15	the	the	DET
ftr-486	81	16	amount	amount	NOUN
ftr-486	81	17	of	of	ADP
ftr-486	81	18	the	the	DET
ftr-486	81	19	liabilities	liability	NOUN
ftr-486	81	20	assumed	assume	VERB
ftr-486	81	21	in	in	ADP
ftr-486	81	22	a	a	DET
ftr-486	81	23	taxable	taxable	ADJ
ftr-486	81	24	sale	sale	NOUN
ftr-486	81	25	of	of	ADP
ftr-486	81	26	a	a	DET
ftr-486	81	27	business	business	NOUN
ftr-486	81	28	should	should	AUX
ftr-486	81	29	,	,	PUNCT
ftr-486	81	30	in	in	ADP
ftr-486	81	31	all	all	DET
ftr-486	81	32	circumstances	circumstance	NOUN
ftr-486	81	33	,	,	PUNCT
ftr-486	81	34	be	be	AUX
ftr-486	81	35	added	add	VERB
ftr-486	81	36	at	at	ADP
ftr-486	81	37	the	the	DET
ftr-486	81	38	time	time	NOUN
ftr-486	81	39	of	of	ADP
ftr-486	81	40	the	the	DET
ftr-486	81	41	sale	sale	NOUN
ftr-486	81	42	to	to	ADP
ftr-486	81	43	both	both	CCONJ
ftr-486	81	44	the	the	DET
ftr-486	81	45	amount	amount	NOUN
ftr-486	81	46	realized	realize	VERB
ftr-486	81	47	by	by	ADP
ftr-486	81	48	the	the	DET
ftr-486	81	49	seller	seller	NOUN
ftr-486	81	50	and	and	CCONJ
ftr-486	81	51	the	the	DET
ftr-486	81	52	purchase	purchase	NOUN
ftr-486	81	53	price	price	NOUN
ftr-486	81	54	.	.	PUNCT
ftr-486	82	1	payment	payment	NOUN
ftr-486	82	2	of	of	ADP
ftr-486	82	3	the	the	DET
ftr-486	82	4	liability	liability	NOUN
ftr-486	82	5	should	should	AUX
ftr-486	82	6	have	have	VERB
ftr-486	82	7	no	no	DET
ftr-486	82	8	tax	tax	NOUN
ftr-486	82	9	consequences	consequence	NOUN
ftr-486	82	10	.	.	PUNCT
ftr-486	83	1	with	with	ADP
ftr-486	83	2	respect	respect	NOUN
ftr-486	83	3	to	to	ADP
ftr-486	83	4	the	the	DET
ftr-486	83	5	first	first	ADJ
ftr-486	83	6	category	category	NOUN
ftr-486	83	7	of	of	ADP
ftr-486	83	8	liabilities	liability	NOUN
ftr-486	83	9	(	(	PUNCT
ftr-486	83	10	the	the	DET
ftr-486	83	11	bank	bank	NOUN
ftr-486	83	12	loan	loan	PROPN
ftr-486	83	13	)	)	PUNCT
ftr-486	83	14	,	,	PUNCT
ftr-486	83	15	but	but	CCONJ
ftr-486	83	16	not	not	PART
ftr-486	83	17	the	the	DET
ftr-486	83	18	second	second	ADJ
ftr-486	83	19	(	(	PUNCT
ftr-486	83	20	the	the	DET
ftr-486	83	21	deferred	deferred	ADJ
ftr-486	83	22	compensation	compensation	NOUN
ftr-486	83	23	arrangement	arrangement	NOUN
ftr-486	83	24	)	)	PUNCT
ftr-486	83	25	,	,	PUNCT
ftr-486	83	26	a	a	DET
ftr-486	83	27	buyer	buyer	NOUN
ftr-486	83	28	should	should	AUX
ftr-486	83	29	be	be	AUX
ftr-486	83	30	entitled	entitle	VERB
ftr-486	83	31	to	to	ADP
ftr-486	83	32	a	a	DET
ftr-486	83	33	deduction	deduction	NOUN
ftr-486	83	34	for	for	ADP
ftr-486	83	35	interest	interest	NOUN
ftr-486	83	36	accrued	accrue	VERB
ftr-486	83	37	after	after	ADP
ftr-486	83	38	the	the	DET
ftr-486	83	39	sale	sale	NOUN
ftr-486	83	40	.	.	PUNCT
ftr-486	84	1	in	in	ADP
ftr-486	84	2	the	the	DET
ftr-486	84	3	second	second	ADJ
ftr-486	84	4	situation	situation	NOUN
ftr-486	84	5	,	,	PUNCT
ftr-486	84	6	if	if	SCONJ
ftr-486	84	7	the	the	DET
ftr-486	84	8	seller	seller	NOUN
ftr-486	84	9	,	,	PUNCT
ftr-486	84	10	in	in	ADP
ftr-486	84	11	the	the	DET
ftr-486	84	12	absence	absence	NOUN
ftr-486	84	13	of	of	ADP
ftr-486	84	14	the	the	DET
ftr-486	84	15	sale	sale	NOUN
ftr-486	84	16	,	,	PUNCT
ftr-486	84	17	would	would	AUX
ftr-486	84	18	have	have	AUX
ftr-486	84	19	been	be	AUX
ftr-486	84	20	entitled	entitle	VERB
ftr-486	84	21	to	to	ADP
ftr-486	84	22	a	a	DET
ftr-486	84	23	deduction	deduction	NOUN
ftr-486	84	24	upon	upon	SCONJ
ftr-486	84	25	payment	payment	NOUN
ftr-486	84	26	of	of	ADP
ftr-486	84	27	the	the	DET
ftr-486	84	28	liability	liability	NOUN
ftr-486	84	29	(	(	PUNCT
ftr-486	84	30	or	or	CCONJ
ftr-486	84	31	another	another	DET
ftr-486	84	32	future	future	ADJ
ftr-486	84	33	event	event	NOUN
ftr-486	84	34	)	)	PUNCT
ftr-486	84	35	,	,	PUNCT
ftr-486	84	36	it	it	PRON
ftr-486	84	37	should	should	AUX
ftr-486	84	38	be	be	AUX
ftr-486	84	39	granted	grant	VERB
ftr-486	84	40	a	a	DET
ftr-486	84	41	deduction	deduction	NOUN
ftr-486	84	42	at	at	ADP
ftr-486	84	43	the	the	DET
ftr-486	84	44	time	time	NOUN
ftr-486	84	45	of	of	ADP
ftr-486	84	46	the	the	DET
ftr-486	84	47	sale	sale	NOUN
ftr-486	84	48	.	.	PUNCT
ftr-486	85	1	these	these	DET
ftr-486	85	2	conclusions	conclusion	NOUN
ftr-486	85	3	are	be	AUX
ftr-486	85	4	described	describe	VERB
ftr-486	85	5	and	and	CCONJ
ftr-486	85	6	discussed	discuss	VERB
ftr-486	85	7	in	in	ADP
ftr-486	85	8	part	part	NOUN
ftr-486	85	9	iv	iv	NUM
ftr-486	85	10	.	.	PUNCT
ftr-486	86	1	some	some	PRON
ftr-486	86	2	have	have	AUX
ftr-486	86	3	recommended	recommend	VERB
ftr-486	86	4	that	that	SCONJ
ftr-486	86	5	for	for	ADP
ftr-486	86	6	practical	practical	ADJ
ftr-486	86	7	reasons	reason	NOUN
ftr-486	86	8	,	,	PUNCT
ftr-486	86	9	an	an	DET
ftr-486	86	10	assumed	assumed	ADJ
ftr-486	86	11	contingent	contingent	ADJ
ftr-486	86	12	liability	liability	NOUN
ftr-486	86	13	should	should	AUX
ftr-486	86	14	not	not	PART
ftr-486	86	15	be	be	AUX
ftr-486	86	16	included	include	VERB
ftr-486	86	17	in	in	ADP
ftr-486	86	18	either	either	CCONJ
ftr-486	86	19	the	the	DET
ftr-486	86	20	selling	selling	NOUN
ftr-486	86	21	price	price	NOUN
ftr-486	86	22	or	or	CCONJ
ftr-486	86	23	the	the	DET
ftr-486	86	24	8	8	NUM
ftr-486	86	25	.	.	PUNCT
ftr-486	87	1	see	see	VERB
ftr-486	87	2	keyes	keyes	PROPN
ftr-486	87	3	,	,	PUNCT
ftr-486	87	4	supra	supra	PROPN
ftr-486	87	5	note	note	NOUN
ftr-486	87	6	2	2	NUM
ftr-486	87	7	,	,	PUNCT
ftr-486	87	8	§	§	PROPN
ftr-486	87	9	21.02[1	21.02[1	NUM
ftr-486	87	10	]	]	X
ftr-486	87	11	.	.	PUNCT
ftr-486	88	1	9	9	X
ftr-486	88	2	.	.	X
ftr-486	89	1	under	under	ADP
ftr-486	89	2	the	the	DET
ftr-486	89	3	all	all	DET
ftr-486	89	4	events	event	NOUN
ftr-486	89	5	test	test	NOUN
ftr-486	89	6	,	,	PUNCT
ftr-486	89	7	contingent	contingent	ADJ
ftr-486	89	8	liabilities	liability	NOUN
ftr-486	89	9	are	be	AUX
ftr-486	89	10	not	not	PART
ftr-486	89	11	deductible	deductible	ADJ
ftr-486	89	12	because	because	SCONJ
ftr-486	89	13	all	all	PRON
ftr-486	89	14	of	of	ADP
ftr-486	89	15	the	the	DET
ftr-486	89	16	events	event	NOUN
ftr-486	89	17	that	that	PRON
ftr-486	89	18	determine	determine	VERB
ftr-486	89	19	the	the	DET
ftr-486	89	20	fact	fact	NOUN
ftr-486	89	21	of	of	ADP
ftr-486	89	22	liability	liability	NOUN
ftr-486	89	23	have	have	AUX
ftr-486	89	24	not	not	PART
ftr-486	89	25	occurred	occur	VERB
ftr-486	89	26	.	.	PUNCT
ftr-486	90	1	regs	reg	NOUN
ftr-486	90	2	.	.	PUNCT
ftr-486	91	1	§	§	PROPN
ftr-486	91	2	1.461	1.461	NUM
ftr-486	91	3	-	-	SYM
ftr-486	91	4	1(a)(2)(ii	1(a)(2)(ii	NUM
ftr-486	91	5	)	)	PUNCT
ftr-486	91	6	.	.	PUNCT
ftr-486	92	1	10	10	NUM
ftr-486	92	2	.	.	X
ftr-486	93	1	for	for	ADP
ftr-486	93	2	example	example	NOUN
ftr-486	93	3	,	,	PUNCT
ftr-486	93	4	under	under	ADP
ftr-486	93	5	§	§	PROPN
ftr-486	93	6	404(a)(5	404(a)(5	PROPN
ftr-486	93	7	)	)	PUNCT
ftr-486	93	8	.	.	PUNCT
ftr-486	93	9	deferred	defer	VERB
ftr-486	93	10	compensation	compensation	NOUN
ftr-486	93	11	that	that	PRON
ftr-486	93	12	is	be	AUX
ftr-486	93	13	not	not	PART
ftr-486	93	14	part	part	NOUN
ftr-486	93	15	of	of	ADP
ftr-486	93	16	a	a	DET
ftr-486	93	17	qualified	qualified	ADJ
ftr-486	93	18	plan	plan	NOUN
ftr-486	93	19	can	can	AUX
ftr-486	93	20	not	not	PART
ftr-486	93	21	be	be	AUX
ftr-486	93	22	deducted	deduct	VERB
ftr-486	93	23	until	until	SCONJ
ftr-486	93	24	it	it	PRON
ftr-486	93	25	is	be	AUX
ftr-486	93	26	included	include	VERB
ftr-486	93	27	in	in	ADP
ftr-486	93	28	the	the	DET
ftr-486	93	29	employee	employee	NOUN
ftr-486	93	30	's	's	PART
ftr-486	93	31	gross	gross	ADJ
ftr-486	93	32	incomegenerally	incomegenerally	ADV
ftr-486	93	33	when	when	SCONJ
ftr-486	93	34	paid	pay	VERB
ftr-486	93	35	.	.	PUNCT
ftr-486	94	1	see	see	AUX
ftr-486	94	2	also	also	ADV
ftr-486	94	3	irc	irc	PROPN
ftr-486	94	4	§	§	PROPN
ftr-486	94	5	267(a)(2	267(a)(2	NUM
ftr-486	94	6	)	)	PUNCT
ftr-486	94	7	(	(	PUNCT
ftr-486	94	8	denying	deny	VERB
ftr-486	94	9	a	a	DET
ftr-486	94	10	deduction	deduction	NOUN
ftr-486	94	11	for	for	ADP
ftr-486	94	12	liability	liability	NOUN
ftr-486	94	13	to	to	ADP
ftr-486	94	14	a	a	DET
ftr-486	94	15	related	relate	VERB
ftr-486	94	16	party	party	NOUN
ftr-486	94	17	until	until	SCONJ
ftr-486	94	18	the	the	DET
ftr-486	94	19	"	"	PUNCT
ftr-486	94	20	amount	amount	NOUN
ftr-486	94	21	is	be	AUX
ftr-486	94	22	includible	includible	ADJ
ftr-486	94	23	in	in	ADP
ftr-486	94	24	the	the	DET
ftr-486	94	25	gross	gross	ADJ
ftr-486	94	26	income	income	NOUN
ftr-486	94	27	of	of	ADP
ftr-486	94	28	the	the	DET
ftr-486	94	29	person	person	NOUN
ftr-486	94	30	to	to	PART
ftr-486	94	31	whom	whom	PRON
ftr-486	94	32	the	the	DET
ftr-486	94	33	payment	payment	NOUN
ftr-486	94	34	is	be	AUX
ftr-486	94	35	made	make	VERB
ftr-486	94	36	"	"	PUNCT
ftr-486	94	37	)	)	PUNCT
ftr-486	94	38	.	.	PUNCT
ftr-486	95	1	11	11	NUM
ftr-486	95	2	.	.	PUNCT
ftr-486	96	1	under	under	ADP
ftr-486	96	2	§	§	PROPN
ftr-486	96	3	461(h	461(h	PROPN
ftr-486	96	4	)	)	PUNCT
ftr-486	96	5	,	,	PUNCT
ftr-486	96	6	enacted	enact	VERB
ftr-486	96	7	in	in	ADP
ftr-486	96	8	1984	1984	NUM
ftr-486	96	9	,	,	PUNCT
ftr-486	96	10	no	no	DET
ftr-486	96	11	deduction	deduction	NOUN
ftr-486	96	12	may	may	AUX
ftr-486	96	13	be	be	AUX
ftr-486	96	14	taken	take	VERB
ftr-486	96	15	for	for	ADP
ftr-486	96	16	an	an	DET
ftr-486	96	17	accrued	accrue	VERB
ftr-486	96	18	liability	liability	NOUN
ftr-486	96	19	before	before	ADP
ftr-486	96	20	"	"	PUNCT
ftr-486	96	21	economic	economic	ADJ
ftr-486	96	22	performance	performance	NOUN
ftr-486	96	23	,	,	PUNCT
ftr-486	96	24	"	"	PUNCT
ftr-486	96	25	often	often	ADV
ftr-486	96	26	payment	payment	NOUN
ftr-486	96	27	,	,	PUNCT
ftr-486	96	28	has	have	AUX
ftr-486	96	29	occurred	occur	VERB
ftr-486	96	30	.	.	PUNCT
ftr-486	97	1	12	12	NUM
ftr-486	97	2	.	.	PUNCT
ftr-486	98	1	see	see	VERB
ftr-486	98	2	ford	ford	PROPN
ftr-486	98	3	motor	motor	PROPN
ftr-486	98	4	co.	co.	PROPN
ftr-486	99	1	v.	v.	PROPN
ftr-486	99	2	commissioner	commissioner	PROPN
ftr-486	99	3	,	,	PUNCT
ftr-486	99	4	102	102	NUM
ftr-486	99	5	t.c	t.c	PROPN
ftr-486	99	6	.	.	PROPN
ftr-486	99	7	87	87	NUM
ftr-486	99	8	.	.	PUNCT
ftr-486	99	9	100	100	NUM
ftr-486	99	10	-	-	SYM
ftr-486	99	11	01	01	NUM
ftr-486	99	12	(	(	PUNCT
ftr-486	99	13	1994	1994	NUM
ftr-486	99	14	)	)	PUNCT
ftr-486	99	15	.	.	PUNCT
ftr-486	100	1	19961	19961	NUM
ftr-486	100	2	florida	florida	PROPN
ftr-486	100	3	tax	tax	NOUN
ftr-486	100	4	review	review	NOUN
ftr-486	100	5	buyer	buyer	NOUN
ftr-486	100	6	's	's	PART
ftr-486	100	7	basis	basis	NOUN
ftr-486	100	8	for	for	ADP
ftr-486	100	9	the	the	DET
ftr-486	100	10	assets	asset	NOUN
ftr-486	100	11	and	and	CCONJ
ftr-486	100	12	that	that	SCONJ
ftr-486	100	13	the	the	DET
ftr-486	100	14	buyer	buyer	NOUN
ftr-486	100	15	should	should	AUX
ftr-486	100	16	instead	instead	ADV
ftr-486	100	17	step	step	VERB
ftr-486	100	18	into	into	ADP
ftr-486	100	19	the	the	DET
ftr-486	100	20	seller	seller	NOUN
ftr-486	100	21	's	's	PART
ftr-486	100	22	shoes	shoe	NOUN
ftr-486	100	23	,	,	PUNCT
ftr-486	100	24	being	be	AUX
ftr-486	100	25	allowed	allow	VERB
ftr-486	100	26	a	a	DET
ftr-486	100	27	deduction	deduction	NOUN
ftr-486	100	28	at	at	ADP
ftr-486	100	29	the	the	DET
ftr-486	100	30	time	time	NOUN
ftr-486	100	31	and	and	CCONJ
ftr-486	100	32	in	in	ADP
ftr-486	100	33	the	the	DET
ftr-486	100	34	amount	amount	NOUN
ftr-486	100	35	that	that	PRON
ftr-486	100	36	the	the	DET
ftr-486	100	37	seller	seller	NOUN
ftr-486	100	38	would	would	AUX
ftr-486	100	39	have	have	AUX
ftr-486	100	40	been	be	AUX
ftr-486	100	41	entitled	entitle	VERB
ftr-486	100	42	to	to	PART
ftr-486	100	43	had	have	VERB
ftr-486	100	44	the	the	DET
ftr-486	100	45	sale	sale	NOUN
ftr-486	100	46	not	not	PART
ftr-486	100	47	taken	take	VERB
ftr-486	100	48	place	place	NOUN
ftr-486	100	49	.	.	PUNCT
ftr-486	101	1	this	this	DET
ftr-486	101	2	proposal	proposal	NOUN
ftr-486	101	3	is	be	AUX
ftr-486	101	4	discussed	discuss	VERB
ftr-486	101	5	in	in	ADP
ftr-486	101	6	part	part	NOUN
ftr-486	101	7	v.	v.	ADP
ftr-486	101	8	the	the	DET
ftr-486	101	9	main	main	ADJ
ftr-486	101	10	thrust	thrust	NOUN
ftr-486	101	11	of	of	ADP
ftr-486	101	12	this	this	DET
ftr-486	101	13	article	article	NOUN
ftr-486	101	14	is	be	AUX
ftr-486	101	15	to	to	PART
ftr-486	101	16	consider	consider	VERB
ftr-486	101	17	the	the	DET
ftr-486	101	18	appropriateness	appropriateness	NOUN
ftr-486	101	19	of	of	ADP
ftr-486	101	20	this	this	DET
ftr-486	101	21	proposal	proposal	NOUN
ftr-486	101	22	as	as	SCONJ
ftr-486	101	23	compared	compare	VERB
ftr-486	101	24	to	to	ADP
ftr-486	101	25	treating	treat	VERB
ftr-486	101	26	contingent	contingent	NOUN
ftr-486	101	27	and	and	CCONJ
ftr-486	101	28	fixed	fix	VERB
ftr-486	101	29	liabilities	liability	NOUN
ftr-486	101	30	in	in	ADP
ftr-486	101	31	the	the	DET
ftr-486	101	32	same	same	ADJ
ftr-486	101	33	way	way	NOUN
ftr-486	101	34	.	.	PUNCT
ftr-486	102	1	my	my	PRON
ftr-486	102	2	conclusions	conclusion	NOUN
ftr-486	102	3	are	be	AUX
ftr-486	102	4	summarized	summarize	VERB
ftr-486	102	5	in	in	ADP
ftr-486	102	6	part	part	NOUN
ftr-486	102	7	vi	vi	PROPN
ftr-486	102	8	.	.	PUNCT
ftr-486	103	1	i	i	PRON
ftr-486	103	2	begin	begin	VERB
ftr-486	103	3	in	in	ADP
ftr-486	103	4	part	part	NOUN
ftr-486	103	5	iii	iii	NOUN
ftr-486	103	6	with	with	ADP
ftr-486	103	7	a	a	DET
ftr-486	103	8	discussion	discussion	NOUN
ftr-486	103	9	of	of	ADP
ftr-486	103	10	the	the	DET
ftr-486	103	11	appropriate	appropriate	ADJ
ftr-486	103	12	treatment	treatment	NOUN
ftr-486	103	13	of	of	ADP
ftr-486	103	14	fixed	fix	VERB
ftr-486	103	15	liabilities	liability	NOUN
ftr-486	103	16	in	in	ADP
ftr-486	103	17	the	the	DET
ftr-486	103	18	second	second	ADJ
ftr-486	103	19	category	category	NOUN
ftr-486	103	20	.	.	PUNCT
ftr-486	104	1	ih	ih	X
ftr-486	104	2	.	.	PUNCT
ftr-486	105	1	fixed	fix	VERB
ftr-486	105	2	liabilities	liability	NOUN
ftr-486	105	3	-	-	PUNCT
ftr-486	105	4	deferred	defer	VERB
ftr-486	105	5	compensation	compensation	NOUN
ftr-486	105	6	a.	a.	NOUN
ftr-486	105	7	creation	creation	NOUN
ftr-486	105	8	of	of	ADP
ftr-486	105	9	liability	liability	NOUN
ftr-486	105	10	initially	initially	ADV
ftr-486	105	11	,	,	PUNCT
ftr-486	105	12	it	it	PRON
ftr-486	105	13	is	be	AUX
ftr-486	105	14	assumed	assume	VERB
ftr-486	105	15	that	that	SCONJ
ftr-486	105	16	the	the	DET
ftr-486	105	17	parties	party	NOUN
ftr-486	105	18	can	can	AUX
ftr-486	105	19	always	always	ADV
ftr-486	105	20	earn	earn	VERB
ftr-486	105	21	10	10	NUM
ftr-486	105	22	%	%	NOUN
ftr-486	105	23	interest	interest	NOUN
ftr-486	105	24	and	and	CCONJ
ftr-486	105	25	are	be	AUX
ftr-486	105	26	always	always	ADV
ftr-486	105	27	subject	subject	ADJ
ftr-486	105	28	to	to	ADP
ftr-486	105	29	a	a	DET
ftr-486	105	30	40	40	NUM
ftr-486	105	31	%	%	NOUN
ftr-486	105	32	tax	tax	NOUN
ftr-486	105	33	rate	rate	NOUN
ftr-486	105	34	.	.	PUNCT
ftr-486	106	1	complexities	complexity	NOUN
ftr-486	106	2	caused	cause	VERB
ftr-486	106	3	by	by	ADP
ftr-486	106	4	differences	difference	NOUN
ftr-486	106	5	in	in	ADP
ftr-486	106	6	or	or	CCONJ
ftr-486	106	7	changes	change	NOUN
ftr-486	106	8	to	to	ADP
ftr-486	106	9	the	the	DET
ftr-486	106	10	interest	interest	NOUN
ftr-486	106	11	rate	rate	NOUN
ftr-486	106	12	or	or	CCONJ
ftr-486	106	13	the	the	DET
ftr-486	106	14	tax	tax	NOUN
ftr-486	106	15	rate	rate	NOUN
ftr-486	106	16	are	be	AUX
ftr-486	106	17	introduced	introduce	VERB
ftr-486	106	18	at	at	ADP
ftr-486	106	19	a	a	DET
ftr-486	106	20	later	later	ADJ
ftr-486	106	21	point	point	NOUN
ftr-486	106	22	.	.	PUNCT
ftr-486	107	1	assume	assume	VERB
ftr-486	107	2	edwards	edwards	PROPN
ftr-486	107	3	(	(	PUNCT
ftr-486	107	4	e	e	NOUN
ftr-486	107	5	)	)	PUNCT
ftr-486	107	6	,	,	PUNCT
ftr-486	107	7	an	an	DET
ftr-486	107	8	employee	employee	NOUN
ftr-486	107	9	of	of	ADP
ftr-486	107	10	standard	standard	PROPN
ftr-486	107	11	corp	corp	PROPN
ftr-486	107	12	.	.	PROPN
ftr-486	107	13	(	(	PUNCT
ftr-486	107	14	s	s	X
ftr-486	107	15	)	)	PUNCT
ftr-486	107	16	,	,	PUNCT
ftr-486	107	17	is	be	AUX
ftr-486	107	18	entitled	entitle	VERB
ftr-486	107	19	to	to	ADP
ftr-486	107	20	salary	salary	NOUN
ftr-486	107	21	of	of	ADP
ftr-486	107	22	$	$	SYM
ftr-486	107	23	100	100	NUM
ftr-486	107	24	on	on	ADP
ftr-486	107	25	the	the	DET
ftr-486	107	26	last	last	ADJ
ftr-486	107	27	day	day	NOUN
ftr-486	107	28	of	of	ADP
ftr-486	107	29	year	year	NOUN
ftr-486	107	30	1	1	NUM
ftr-486	107	31	.	.	PUNCT
ftr-486	108	1	if	if	SCONJ
ftr-486	108	2	e	e	PROPN
ftr-486	108	3	is	be	AUX
ftr-486	108	4	paid	pay	VERB
ftr-486	108	5	currently	currently	ADV
ftr-486	108	6	and	and	CCONJ
ftr-486	108	7	deposits	deposit	VERB
ftr-486	108	8	her	her	PRON
ftr-486	108	9	after	after	ADP
ftr-486	108	10	-	-	PUNCT
ftr-486	108	11	tax	tax	NOUN
ftr-486	108	12	earnings	earning	NOUN
ftr-486	108	13	with	with	ADP
ftr-486	108	14	bank	bank	PROPN
ftr-486	108	15	b	b	PROPN
ftr-486	108	16	,	,	PUNCT
ftr-486	108	17	she	she	PRON
ftr-486	108	18	will	will	AUX
ftr-486	108	19	,	,	PUNCT
ftr-486	108	20	if	if	SCONJ
ftr-486	108	21	tax	tax	NOUN
ftr-486	108	22	on	on	ADP
ftr-486	108	23	the	the	DET
ftr-486	108	24	interest	interest	NOUN
ftr-486	108	25	is	be	AUX
ftr-486	108	26	paid	pay	VERB
ftr-486	108	27	from	from	ADP
ftr-486	108	28	the	the	DET
ftr-486	108	29	account	account	NOUN
ftr-486	108	30	,	,	PUNCT
ftr-486	108	31	have	have	VERB
ftr-486	108	32	a	a	DET
ftr-486	108	33	balance	balance	NOUN
ftr-486	108	34	of	of	ADP
ftr-486	108	35	$	$	SYM
ftr-486	108	36	63.60	63.60	NUM
ftr-486	108	37	on	on	ADP
ftr-486	108	38	the	the	DET
ftr-486	108	39	last	last	ADJ
ftr-486	108	40	day	day	NOUN
ftr-486	108	41	of	of	ADP
ftr-486	108	42	year	year	NOUN
ftr-486	108	43	2	2	NUM
ftr-486	108	44	.	.	PUNCT
ftr-486	109	1	wages	wage	VERB
ftr-486	109	2	$	$	SYM
ftr-486	109	3	100.00	100.00	NUM
ftr-486	109	4	tax	tax	NOUN
ftr-486	109	5	at	at	ADP
ftr-486	109	6	40	40	NUM
ftr-486	109	7	%	%	NOUN
ftr-486	109	8	40.00	40.00	NUM
ftr-486	109	9	net	net	ADJ
ftr-486	109	10	wages	wage	NOUN
ftr-486	109	11	60.00	60.00	NUM
ftr-486	109	12	interest	interest	NOUN
ftr-486	109	13	at	at	ADP
ftr-486	109	14	10	10	NUM
ftr-486	109	15	%	%	NOUN
ftr-486	109	16	6.00	6.00	NUM
ftr-486	109	17	tax	tax	NOUN
ftr-486	109	18	at	at	ADP
ftr-486	109	19	40	40	NUM
ftr-486	109	20	%	%	NOUN
ftr-486	109	21	2.40	2.40	NUM
ftr-486	109	22	net	net	ADJ
ftr-486	109	23	interest	interest	NOUN
ftr-486	109	24	3.60	3.60	NUM
ftr-486	109	25	balance	balance	NOUN
ftr-486	109	26	$	$	SYM
ftr-486	109	27	63.60	63.60	NUM
ftr-486	109	28	suppose	suppose	VERB
ftr-486	109	29	s	s	X
ftr-486	109	30	and	and	CCONJ
ftr-486	109	31	e	e	PRON
ftr-486	109	32	agree	agree	VERB
ftr-486	109	33	to	to	PART
ftr-486	109	34	defer	defer	VERB
ftr-486	109	35	her	her	PRON
ftr-486	109	36	salary	salary	NOUN
ftr-486	109	37	for	for	ADP
ftr-486	109	38	one	one	NUM
ftr-486	109	39	year	year	NOUN
ftr-486	109	40	,	,	PUNCT
ftr-486	109	41	until	until	ADP
ftr-486	109	42	the	the	DET
ftr-486	109	43	last	last	ADJ
ftr-486	109	44	day	day	NOUN
ftr-486	109	45	of	of	ADP
ftr-486	109	46	year	year	NOUN
ftr-486	109	47	2	2	NUM
ftr-486	109	48	.	.	PUNCT
ftr-486	110	1	if	if	SCONJ
ftr-486	110	2	e	e	PROPN
ftr-486	110	3	uses	use	VERB
ftr-486	110	4	the	the	DET
ftr-486	110	5	cash	cash	NOUN
ftr-486	110	6	method	method	NOUN
ftr-486	110	7	(	(	PUNCT
ftr-486	110	8	as	as	SCONJ
ftr-486	110	9	is	be	AUX
ftr-486	110	10	almost	almost	ADV
ftr-486	110	11	invariably	invariably	ADV
ftr-486	110	12	the	the	DET
ftr-486	110	13	case	case	NOUN
ftr-486	110	14	for	for	ADP
ftr-486	110	15	employees	employee	NOUN
ftr-486	110	16	)	)	PUNCT
ftr-486	110	17	,	,	PUNCT
ftr-486	110	18	she	she	PRON
ftr-486	110	19	is	be	AUX
ftr-486	110	20	taxed	tax	VERB
ftr-486	110	21	on	on	ADP
ftr-486	110	22	the	the	DET
ftr-486	110	23	salary	salary	NOUN
ftr-486	110	24	,	,	PUNCT
ftr-486	110	25	and	and	CCONJ
ftr-486	110	26	s	s	VERB
ftr-486	110	27	can	can	AUX
ftr-486	110	28	deduct	deduct	VERB
ftr-486	110	29	it	it	PRON
ftr-486	110	30	,	,	PUNCT
ftr-486	110	31	only	only	ADV
ftr-486	110	32	when	when	SCONJ
ftr-486	110	33	payment	payment	NOUN
ftr-486	110	34	is	be	AUX
ftr-486	110	35	made	make	VERB
ftr-486	110	36	and	and	CCONJ
ftr-486	110	37	received	receive	VERB
ftr-486	110	38	.	.	PUNCT
ftr-486	110	39	'	'	PUNCT
ftr-486	111	1	3	3	NUM
ftr-486	111	2	if	if	SCONJ
ftr-486	111	3	s	s	VERB
ftr-486	111	4	is	be	AUX
ftr-486	111	5	willing	willing	ADJ
ftr-486	111	6	to	to	PART
ftr-486	111	7	pay	pay	VERB
ftr-486	111	8	the	the	DET
ftr-486	111	9	same	same	ADJ
ftr-486	111	10	rate	rate	NOUN
ftr-486	111	11	of	of	ADP
ftr-486	111	12	interest	interest	NOUN
ftr-486	111	13	as	as	ADP
ftr-486	111	14	bank	bank	PROPN
ftr-486	111	15	b	b	PROPN
ftr-486	111	16	,	,	PUNCT
ftr-486	111	17	e	e	PROPN
ftr-486	111	18	will	will	AUX
ftr-486	111	19	have	have	VERB
ftr-486	111	20	$	$	SYM
ftr-486	111	21	66	66	NUM
ftr-486	111	22	after	after	ADP
ftr-486	111	23	tax	tax	NOUN
ftr-486	111	24	.	.	PUNCT
ftr-486	112	1	wages	wage	NOUN
ftr-486	112	2	year	year	NOUN
ftr-486	112	3	1	1	NUM
ftr-486	112	4	$	$	SYM
ftr-486	112	5	100.00	100.00	NUM
ftr-486	112	6	plus	plus	CCONJ
ftr-486	112	7	10	10	NUM
ftr-486	112	8	%	%	NOUN
ftr-486	112	9	interest	interest	NOUN
ftr-486	112	10	10.00	10.00	NUM
ftr-486	112	11	deferred	defer	VERB
ftr-486	112	12	wages	wage	NOUN
ftr-486	112	13	110.00	110.00	NUM
ftr-486	112	14	tax	tax	NOUN
ftr-486	112	15	at	at	ADP
ftr-486	112	16	40	40	NUM
ftr-486	112	17	%	%	NOUN
ftr-486	112	18	44.00	44.00	NUM
ftr-486	112	19	net	net	ADJ
ftr-486	112	20	$	$	SYM
ftr-486	112	21	66.00	66.00	NUM
ftr-486	112	22	13	13	NUM
ftr-486	112	23	.	.	PUNCT
ftr-486	113	1	for	for	ADP
ftr-486	113	2	e	e	PROPN
ftr-486	113	3	's	's	PART
ftr-486	113	4	recognition	recognition	NOUN
ftr-486	113	5	of	of	ADP
ftr-486	113	6	income	income	NOUN
ftr-486	113	7	,	,	PUNCT
ftr-486	113	8	see	see	VERB
ftr-486	113	9	reg	reg	NOUN
ftr-486	113	10	.	.	PUNCT
ftr-486	114	1	§	§	PROPN
ftr-486	114	2	1.451	1.451	NUM
ftr-486	114	3	-	-	SYM
ftr-486	114	4	1(a	1(a	NUM
ftr-486	114	5	)	)	PUNCT
ftr-486	114	6	;	;	PUNCT
ftr-486	114	7	rev	rev	PROPN
ftr-486	114	8	.	.	PROPN
ftr-486	115	1	rul	rul	PROPN
ftr-486	115	2	.	.	PUNCT
ftr-486	116	1	60	60	NUM
ftr-486	116	2	-	-	SYM
ftr-486	116	3	31	31	NUM
ftr-486	116	4	,	,	PUNCT
ftr-486	116	5	1960	1960	NUM
ftr-486	116	6	-	-	SYM
ftr-486	116	7	1	1	NUM
ftr-486	116	8	c.b	c.b	PROPN
ftr-486	116	9	.	.	PROPN
ftr-486	116	10	174	174	NUM
ftr-486	116	11	,	,	PUNCT
ftr-486	116	12	modified	modify	VERB
ftr-486	116	13	,	,	PUNCT
ftr-486	116	14	rev	rev	PROPN
ftr-486	116	15	.	.	PROPN
ftr-486	117	1	rul	rul	PROPN
ftr-486	117	2	.	.	PUNCT
ftr-486	118	1	64	64	NUM
ftr-486	118	2	-	-	SYM
ftr-486	118	3	279	279	NUM
ftr-486	118	4	,	,	PUNCT
ftr-486	118	5	1964	1964	NUM
ftr-486	118	6	-	-	SYM
ftr-486	118	7	2	2	NUM
ftr-486	118	8	c.b	c.b	PROPN
ftr-486	118	9	.	.	PROPN
ftr-486	118	10	121	121	NUM
ftr-486	118	11	and	and	CCONJ
ftr-486	118	12	rev	rev	PROPN
ftr-486	118	13	.	.	PROPN
ftr-486	118	14	rul	rul	NOUN
ftr-486	118	15	.	.	PUNCT
ftr-486	119	1	70	70	NUM
ftr-486	119	2	-	-	SYM
ftr-486	119	3	435	435	NUM
ftr-486	119	4	,	,	PUNCT
ftr-486	119	5	1970	1970	NUM
ftr-486	119	6	-	-	SYM
ftr-486	119	7	2	2	NUM
ftr-486	119	8	c.b	c.b	PROPN
ftr-486	119	9	.	.	PROPN
ftr-486	119	10	100	100	NUM
ftr-486	119	11	.	.	PUNCT
ftr-486	120	1	for	for	ADP
ftr-486	120	2	s	s	PROPN
ftr-486	120	3	's	's	PART
ftr-486	120	4	deduction	deduction	NOUN
ftr-486	120	5	,	,	PUNCT
ftr-486	120	6	see	see	VERB
ftr-486	120	7	irc	irc	PROPN
ftr-486	120	8	§	§	PROPN
ftr-486	120	9	404(a)(5	404(a)(5	PROPN
ftr-486	120	10	)	)	PUNCT
ftr-486	120	11	.	.	PUNCT
ftr-486	121	1	employees	employee	NOUN
ftr-486	121	2	of	of	ADP
ftr-486	121	3	tax	tax	NOUN
ftr-486	121	4	-	-	PUNCT
ftr-486	121	5	exempt	exempt	ADJ
ftr-486	121	6	organizations	organization	NOUN
ftr-486	121	7	and	and	CCONJ
ftr-486	121	8	governments	government	NOUN
ftr-486	121	9	might	might	AUX
ftr-486	121	10	not	not	PART
ftr-486	121	11	be	be	AUX
ftr-486	121	12	able	able	ADJ
ftr-486	121	13	to	to	PART
ftr-486	121	14	achieve	achieve	VERB
ftr-486	121	15	deferral	deferral	NOUN
ftr-486	121	16	.	.	PUNCT
ftr-486	122	1	irc	irc	PROPN
ftr-486	122	2	§	§	PROPN
ftr-486	122	3	457	457	NUM
ftr-486	122	4	.	.	PUNCT
ftr-486	123	1	[	[	X
ftr-486	123	2	vol	vol	NOUN
ftr-486	123	3	2:12	2:12	NUM
ftr-486	123	4	assumption	assumption	NOUN
ftr-486	123	5	of	of	ADP
ftr-486	123	6	contingent	contingent	ADJ
ftr-486	123	7	liabilities	liability	NOUN
ftr-486	123	8	on	on	ADP
ftr-486	123	9	sale	sale	NOUN
ftr-486	123	10	of	of	ADP
ftr-486	123	11	a	a	DET
ftr-486	123	12	business	business	NOUN
ftr-486	123	13	however	however	ADV
ftr-486	123	14	,	,	PUNCT
ftr-486	123	15	does	do	VERB
ftr-486	123	16	the	the	DET
ftr-486	123	17	deferral	deferral	NOUN
ftr-486	123	18	of	of	ADP
ftr-486	123	19	s	s	NOUN
ftr-486	123	20	's	's	PART
ftr-486	123	21	deduction	deduction	NOUN
ftr-486	123	22	until	until	SCONJ
ftr-486	123	23	payment	payment	NOUN
ftr-486	123	24	affect	affect	VERB
ftr-486	123	25	the	the	DET
ftr-486	123	26	interest	interest	NOUN
ftr-486	123	27	it	it	PRON
ftr-486	123	28	might	might	AUX
ftr-486	123	29	be	be	AUX
ftr-486	123	30	willing	willing	ADJ
ftr-486	123	31	to	to	PART
ftr-486	123	32	pay	pay	VERB
ftr-486	123	33	?	?	PUNCT
ftr-486	124	1	if	if	SCONJ
ftr-486	124	2	s	s	PRON
ftr-486	124	3	pays	pay	VERB
ftr-486	124	4	$	$	SYM
ftr-486	124	5	100	100	NUM
ftr-486	124	6	to	to	PART
ftr-486	124	7	e	e	VERB
ftr-486	124	8	immediately	immediately	ADV
ftr-486	124	9	,	,	PUNCT
ftr-486	124	10	it	it	PRON
ftr-486	124	11	can	can	AUX
ftr-486	124	12	deduct	deduct	VERB
ftr-486	124	13	the	the	DET
ftr-486	124	14	payment	payment	NOUN
ftr-486	124	15	for	for	ADP
ftr-486	124	16	a	a	DET
ftr-486	124	17	tax	tax	NOUN
ftr-486	124	18	savings	saving	NOUN
ftr-486	124	19	of	of	ADP
ftr-486	124	20	$	$	SYM
ftr-486	124	21	40	40	NUM
ftr-486	124	22	.	.	PUNCT
ftr-486	125	1	if	if	SCONJ
ftr-486	125	2	it	it	PRON
ftr-486	125	3	invests	invest	VERB
ftr-486	125	4	this	this	DET
ftr-486	125	5	amount	amount	NOUN
ftr-486	125	6	for	for	ADP
ftr-486	125	7	one	one	NUM
ftr-486	125	8	year	year	NOUN
ftr-486	125	9	,	,	PUNCT
ftr-486	125	10	at	at	ADP
ftr-486	125	11	its	its	PRON
ftr-486	125	12	6	6	NUM
ftr-486	125	13	%	%	NOUN
ftr-486	125	14	after	after	ADP
ftr-486	125	15	-	-	PUNCT
ftr-486	125	16	tax	tax	NOUN
ftr-486	125	17	return	return	NOUN
ftr-486	125	18	,	,	PUNCT
ftr-486	125	19	this	this	DET
ftr-486	125	20	amount	amount	NOUN
ftr-486	125	21	accumulates	accumulate	VERB
ftr-486	125	22	to	to	ADP
ftr-486	125	23	$	$	SYM
ftr-486	125	24	42.40	42.40	NUM
ftr-486	125	25	at	at	ADP
ftr-486	125	26	the	the	DET
ftr-486	125	27	end	end	NOUN
ftr-486	125	28	of	of	ADP
ftr-486	125	29	the	the	DET
ftr-486	125	30	year	year	NOUN
ftr-486	125	31	,	,	PUNCT
ftr-486	125	32	as	as	SCONJ
ftr-486	125	33	is	be	AUX
ftr-486	125	34	shown	show	VERB
ftr-486	125	35	in	in	ADP
ftr-486	125	36	column	column	NOUN
ftr-486	125	37	i	i	PRON
ftr-486	125	38	of	of	ADP
ftr-486	125	39	table	table	NOUN
ftr-486	125	40	i.	i.	NOUN
ftr-486	125	41	alternatively	alternatively	ADV
ftr-486	125	42	,	,	PUNCT
ftr-486	125	43	if	if	SCONJ
ftr-486	125	44	s	s	NOUN
ftr-486	125	45	sets	set	VERB
ftr-486	125	46	aside	aside	ADV
ftr-486	125	47	$	$	SYM
ftr-486	125	48	100	100	NUM
ftr-486	125	49	and	and	CCONJ
ftr-486	125	50	earns	earn	VERB
ftr-486	125	51	6	6	NUM
ftr-486	125	52	%	%	NOUN
ftr-486	125	53	after	after	ADP
ftr-486	125	54	-	-	PUNCT
ftr-486	125	55	tax	tax	NOUN
ftr-486	125	56	,	,	PUNCT
ftr-486	125	57	it	it	PRON
ftr-486	125	58	will	will	AUX
ftr-486	125	59	have	have	VERB
ftr-486	125	60	$	$	SYM
ftr-486	125	61	106	106	NUM
ftr-486	125	62	after	after	ADP
ftr-486	125	63	one	one	NUM
ftr-486	125	64	year	year	NOUN
ftr-486	125	65	,	,	PUNCT
ftr-486	125	66	and	and	CCONJ
ftr-486	125	67	on	on	ADP
ftr-486	125	68	payment	payment	NOUN
ftr-486	125	69	and	and	CCONJ
ftr-486	125	70	deduction	deduction	NOUN
ftr-486	125	71	of	of	ADP
ftr-486	125	72	this	this	DET
ftr-486	125	73	amount	amount	NOUN
ftr-486	125	74	,	,	PUNCT
ftr-486	125	75	the	the	DET
ftr-486	125	76	tax	tax	NOUN
ftr-486	125	77	savings	saving	NOUN
ftr-486	125	78	will	will	AUX
ftr-486	125	79	be	be	AUX
ftr-486	125	80	$	$	SYM
ftr-486	125	81	42.40	42.40	NUM
ftr-486	125	82	,	,	PUNCT
ftr-486	125	83	as	as	SCONJ
ftr-486	125	84	shown	show	VERB
ftr-486	125	85	in	in	ADP
ftr-486	125	86	column	column	NOUN
ftr-486	125	87	ul	ul	INTJ
ftr-486	125	88	.	.	PUNCT
ftr-486	126	1	this	this	PRON
ftr-486	126	2	suggests	suggest	VERB
ftr-486	126	3	that	that	SCONJ
ftr-486	126	4	s	s	VERB
ftr-486	126	5	should	should	AUX
ftr-486	126	6	be	be	AUX
ftr-486	126	7	indifferent	indifferent	ADJ
ftr-486	126	8	between	between	ADP
ftr-486	126	9	immediate	immediate	ADJ
ftr-486	126	10	and	and	CCONJ
ftr-486	126	11	deferred	deferred	ADJ
ftr-486	126	12	payment	payment	NOUN
ftr-486	126	13	only	only	ADV
ftr-486	126	14	if	if	SCONJ
ftr-486	126	15	,	,	PUNCT
ftr-486	126	16	in	in	ADP
ftr-486	126	17	the	the	DET
ftr-486	126	18	deferral	deferral	ADJ
ftr-486	126	19	case	case	NOUN
ftr-486	126	20	,	,	PUNCT
ftr-486	126	21	its	its	PRON
ftr-486	126	22	liability	liability	NOUN
ftr-486	126	23	increases	increase	NOUN
ftr-486	126	24	by	by	ADP
ftr-486	126	25	the	the	DET
ftr-486	126	26	after	after	ADP
ftr-486	126	27	-	-	PUNCT
ftr-486	126	28	tax	tax	NOUN
ftr-486	126	29	rate	rate	NOUN
ftr-486	126	30	of	of	ADP
ftr-486	126	31	return	return	NOUN
ftr-486	126	32	(	(	PUNCT
ftr-486	126	33	6	6	NUM
ftr-486	126	34	%	%	NOUN
ftr-486	126	35	)	)	PUNCT
ftr-486	126	36	,	,	PUNCT
ftr-486	126	37	rather	rather	ADV
ftr-486	126	38	than	than	ADP
ftr-486	126	39	the	the	DET
ftr-486	126	40	10	10	NUM
ftr-486	126	41	%	%	NOUN
ftr-486	126	42	pretax	pretax	ADJ
ftr-486	126	43	rate	rate	NOUN
ftr-486	126	44	.	.	PUNCT
ftr-486	127	1	a	a	DET
ftr-486	127	2	year	year	NOUN
ftr-486	127	3	2	2	NUM
ftr-486	127	4	payment	payment	NOUN
ftr-486	127	5	of	of	ADP
ftr-486	127	6	$	$	SYM
ftr-486	127	7	106	106	NUM
ftr-486	127	8	also	also	ADV
ftr-486	127	9	places	place	VERB
ftr-486	127	10	e	e	NOUN
ftr-486	127	11	in	in	ADP
ftr-486	127	12	the	the	DET
ftr-486	127	13	same	same	ADJ
ftr-486	127	14	position	position	NOUN
ftr-486	127	15	she	she	PRON
ftr-486	127	16	would	would	AUX
ftr-486	127	17	have	have	AUX
ftr-486	127	18	had	have	VERB
ftr-486	127	19	if	if	SCONJ
ftr-486	127	20	she	she	PRON
ftr-486	127	21	were	be	AUX
ftr-486	127	22	paid	pay	VERB
ftr-486	127	23	in	in	ADP
ftr-486	127	24	year	year	NOUN
ftr-486	127	25	1	1	NUM
ftr-486	127	26	.	.	PUNCT
ftr-486	127	27	deferred	defer	VERB
ftr-486	127	28	wages	wage	NOUN
ftr-486	127	29	$	$	SYM
ftr-486	127	30	106.00	106.00	NUM
ftr-486	127	31	tax	tax	NOUN
ftr-486	127	32	at	at	ADP
ftr-486	127	33	40	40	NUM
ftr-486	127	34	%	%	NOUN
ftr-486	127	35	42.40	42.40	NUM
ftr-486	127	36	net	net	ADJ
ftr-486	127	37	$	$	SYM
ftr-486	127	38	63.60	63.60	NUM
ftr-486	127	39	thus	thus	ADV
ftr-486	127	40	,	,	PUNCT
ftr-486	127	41	if	if	SCONJ
ftr-486	127	42	the	the	DET
ftr-486	127	43	parties	party	NOUN
ftr-486	127	44	desire	desire	VERB
ftr-486	127	45	to	to	PART
ftr-486	127	46	maintain	maintain	VERB
ftr-486	127	47	their	their	PRON
ftr-486	127	48	economic	economic	ADJ
ftr-486	127	49	positions	position	NOUN
ftr-486	127	50	,	,	PUNCT
ftr-486	127	51	a	a	DET
ftr-486	127	52	deferred	defer	VERB
ftr-486	127	53	obligation	obligation	NOUN
ftr-486	127	54	should	should	AUX
ftr-486	127	55	,	,	PUNCT
ftr-486	127	56	in	in	ADP
ftr-486	127	57	this	this	DET
ftr-486	127	58	context	context	NOUN
ftr-486	127	59	,	,	PUNCT
ftr-486	127	60	bear	bear	VERB
ftr-486	127	61	interest	interest	NOUN
ftr-486	127	62	at	at	ADP
ftr-486	127	63	an	an	DET
ftr-486	127	64	after	after	ADP
ftr-486	127	65	-	-	PUNCT
ftr-486	127	66	tax	tax	NOUN
ftr-486	127	67	rate	rate	NOUN
ftr-486	127	68	.	.	PUNCT
ftr-486	128	1	as	as	SCONJ
ftr-486	128	2	i	i	PRON
ftr-486	128	3	have	have	AUX
ftr-486	128	4	argued	argue	VERB
ftr-486	128	5	elsewhere	elsewhere	ADV
ftr-486	128	6	,	,	PUNCT
ftr-486	128	7	this	this	PRON
ftr-486	128	8	occurs	occur	VERB
ftr-486	128	9	because	because	SCONJ
ftr-486	128	10	the	the	DET
ftr-486	128	11	deferral	deferral	NOUN
ftr-486	128	12	of	of	ADP
ftr-486	128	13	the	the	DET
ftr-486	128	14	deduction	deduction	NOUN
ftr-486	128	15	is	be	AUX
ftr-486	128	16	equivalent	equivalent	ADJ
ftr-486	128	17	to	to	ADP
ftr-486	128	18	an	an	DET
ftr-486	128	19	immediate	immediate	ADJ
ftr-486	128	20	deduction	deduction	NOUN
ftr-486	128	21	for	for	ADP
ftr-486	128	22	the	the	DET
ftr-486	128	23	compensation	compensation	NOUN
ftr-486	128	24	and	and	CCONJ
ftr-486	128	25	the	the	DET
ftr-486	128	26	denial	denial	NOUN
ftr-486	128	27	of	of	ADP
ftr-486	128	28	any	any	DET
ftr-486	128	29	deduction	deduction	NOUN
ftr-486	128	30	for	for	ADP
ftr-486	128	31	the	the	DET
ftr-486	128	32	interest	interest	NOUN
ftr-486	128	33	.	.	PUNCT
ftr-486	129	1	4	4	NUM
ftr-486	129	2	it	it	PRON
ftr-486	129	3	may	may	AUX
ftr-486	129	4	appear	appear	VERB
ftr-486	129	5	that	that	SCONJ
ftr-486	129	6	the	the	DET
ftr-486	129	7	$	$	SYM
ftr-486	129	8	106	106	NUM
ftr-486	129	9	deduction	deduction	NOUN
ftr-486	129	10	for	for	ADP
ftr-486	129	11	the	the	DET
ftr-486	129	12	deferred	defer	VERB
ftr-486	129	13	compensation	compensation	NOUN
ftr-486	129	14	effectively	effectively	ADV
ftr-486	129	15	includes	include	VERB
ftr-486	129	16	$	$	SYM
ftr-486	129	17	6	6	NUM
ftr-486	129	18	of	of	ADP
ftr-486	129	19	deduction	deduction	NOUN
ftr-486	129	20	for	for	ADP
ftr-486	129	21	interest	interest	NOUN
ftr-486	129	22	.	.	PUNCT
ftr-486	130	1	however	however	ADV
ftr-486	130	2	,	,	PUNCT
ftr-486	130	3	$	$	SYM
ftr-486	130	4	106	106	NUM
ftr-486	130	5	in	in	ADP
ftr-486	130	6	year	year	NOUN
ftr-486	130	7	2	2	NUM
ftr-486	130	8	is	be	AUX
ftr-486	130	9	equivalent	equivalent	ADJ
ftr-486	130	10	in	in	ADP
ftr-486	130	11	value	value	NOUN
ftr-486	130	12	to	to	ADP
ftr-486	130	13	$	$	SYM
ftr-486	130	14	100	100	NUM
ftr-486	130	15	in	in	ADP
ftr-486	130	16	year	year	NOUN
ftr-486	130	17	1	1	NUM
ftr-486	130	18	because	because	SCONJ
ftr-486	130	19	the	the	DET
ftr-486	130	20	6	6	NUM
ftr-486	130	21	%	%	NOUN
ftr-486	130	22	after	after	ADP
ftr-486	130	23	-	-	PUNCT
ftr-486	130	24	tax	tax	NOUN
ftr-486	130	25	interest	interest	NOUN
ftr-486	130	26	rate	rate	NOUN
ftr-486	130	27	merely	merely	ADV
ftr-486	130	28	compensates	compensate	VERB
ftr-486	130	29	for	for	ADP
ftr-486	130	30	the	the	DET
ftr-486	130	31	delay	delay	NOUN
ftr-486	130	32	in	in	ADP
ftr-486	130	33	the	the	DET
ftr-486	130	34	deduction	deduction	NOUN
ftr-486	130	35	.	.	PUNCT
ftr-486	131	1	thus	thus	ADV
ftr-486	131	2	,	,	PUNCT
ftr-486	131	3	s	s	VERB
ftr-486	131	4	can	can	AUX
ftr-486	131	5	be	be	AUX
ftr-486	131	6	said	say	VERB
ftr-486	131	7	to	to	PART
ftr-486	131	8	fully	fully	ADV
ftr-486	131	9	deduct	deduct	VERB
ftr-486	131	10	the	the	DET
ftr-486	131	11	compensation	compensation	NOUN
ftr-486	131	12	,	,	PUNCT
ftr-486	131	13	as	as	SCONJ
ftr-486	131	14	if	if	SCONJ
ftr-486	131	15	there	there	PRON
ftr-486	131	16	were	be	VERB
ftr-486	131	17	no	no	DET
ftr-486	131	18	delay	delay	NOUN
ftr-486	131	19	,	,	PUNCT
ftr-486	131	20	but	but	CCONJ
ftr-486	131	21	be	be	AUX
ftr-486	131	22	denied	deny	VERB
ftr-486	131	23	a	a	DET
ftr-486	131	24	deduction	deduction	NOUN
ftr-486	131	25	for	for	ADP
ftr-486	131	26	interest	interest	NOUN
ftr-486	131	27	.	.	PUNCT
ftr-486	132	1	compare	compare	VERB
ftr-486	132	2	column	column	NOUN
ftr-486	132	3	ill	ill	ADJ
ftr-486	133	1	where	where	SCONJ
ftr-486	133	2	,	,	PUNCT
ftr-486	133	3	even	even	ADV
ftr-486	133	4	though	though	SCONJ
ftr-486	133	5	payment	payment	NOUN
ftr-486	133	6	is	be	AUX
ftr-486	133	7	deferred	defer	VERB
ftr-486	133	8	,	,	PUNCT
ftr-486	133	9	s	s	VERB
ftr-486	133	10	is	be	AUX
ftr-486	133	11	granted	grant	VERB
ftr-486	133	12	an	an	DET
ftr-486	133	13	immediate	immediate	ADJ
ftr-486	133	14	tax	tax	NOUN
ftr-486	133	15	deduction	deduction	NOUN
ftr-486	133	16	of	of	ADP
ftr-486	133	17	$	$	SYM
ftr-486	133	18	100	100	NUM
ftr-486	133	19	,	,	PUNCT
ftr-486	133	20	saving	save	VERB
ftr-486	133	21	$	$	SYM
ftr-486	133	22	40	40	NUM
ftr-486	133	23	.	.	PUNCT
ftr-486	134	1	if	if	SCONJ
ftr-486	134	2	no	no	DET
ftr-486	134	3	further	further	ADJ
ftr-486	134	4	deduction	deduction	NOUN
ftr-486	134	5	is	be	AUX
ftr-486	134	6	allowed	allow	VERB
ftr-486	134	7	for	for	ADP
ftr-486	134	8	interest	interest	NOUN
ftr-486	134	9	,	,	PUNCT
ftr-486	134	10	column	column	PROPN
ftr-486	134	11	el	el	PROPN
ftr-486	134	12	shows	show	VERB
ftr-486	134	13	that	that	SCONJ
ftr-486	134	14	despite	despite	SCONJ
ftr-486	134	15	the	the	DET
ftr-486	134	16	immediate	immediate	ADJ
ftr-486	134	17	deduction	deduction	NOUN
ftr-486	134	18	,	,	PUNCT
ftr-486	134	19	s	s	X
ftr-486	134	20	continues	continue	VERB
ftr-486	134	21	to	to	PART
ftr-486	134	22	be	be	AUX
ftr-486	134	23	indifferent	indifferent	ADJ
ftr-486	134	24	between	between	ADP
ftr-486	134	25	an	an	DET
ftr-486	134	26	immediate	immediate	ADJ
ftr-486	134	27	distribution	distribution	NOUN
ftr-486	134	28	of	of	ADP
ftr-486	134	29	$	$	SYM
ftr-486	134	30	100	100	NUM
ftr-486	134	31	and	and	CCONJ
ftr-486	134	32	a	a	DET
ftr-486	134	33	deferred	defer	VERB
ftr-486	134	34	distribution	distribution	NOUN
ftr-486	134	35	only	only	ADV
ftr-486	134	36	if	if	SCONJ
ftr-486	134	37	the	the	DET
ftr-486	134	38	liability	liability	NOUN
ftr-486	134	39	increases	increase	VERB
ftr-486	134	40	by	by	ADP
ftr-486	134	41	the	the	DET
ftr-486	134	42	6	6	NUM
ftr-486	134	43	%	%	NOUN
ftr-486	134	44	after	after	ADP
ftr-486	134	45	-	-	PUNCT
ftr-486	134	46	tax	tax	NOUN
ftr-486	134	47	rate	rate	NOUN
ftr-486	134	48	of	of	ADP
ftr-486	134	49	return	return	NOUN
ftr-486	134	50	.	.	PUNCT
ftr-486	134	51	'	'	PUNCT
ftr-486	135	1	5	5	NUM
ftr-486	135	2	14	14	NUM
ftr-486	135	3	.	.	PUNCT
ftr-486	136	1	see	see	VERB
ftr-486	136	2	halperin	halperin	NOUN
ftr-486	136	3	,	,	PUNCT
ftr-486	136	4	supra	supra	PROPN
ftr-486	136	5	note	note	NOUN
ftr-486	136	6	5	5	NUM
ftr-486	136	7	,	,	PUNCT
ftr-486	136	8	at	at	ADP
ftr-486	136	9	511	511	NUM
ftr-486	136	10	,	,	PUNCT
ftr-486	136	11	522	522	NUM
ftr-486	136	12	-	-	SYM
ftr-486	136	13	23	23	NUM
ftr-486	136	14	.	.	PUNCT
ftr-486	137	1	this	this	DET
ftr-486	137	2	observation	observation	NOUN
ftr-486	137	3	is	be	AUX
ftr-486	137	4	the	the	DET
ftr-486	137	5	converse	converse	NOUN
ftr-486	137	6	of	of	ADP
ftr-486	137	7	the	the	DET
ftr-486	137	8	familiar	familiar	ADJ
ftr-486	137	9	point	point	NOUN
ftr-486	137	10	that	that	SCONJ
ftr-486	137	11	an	an	DET
ftr-486	137	12	acceleration	acceleration	NOUN
ftr-486	137	13	of	of	ADP
ftr-486	137	14	a	a	DET
ftr-486	137	15	deduction	deduction	NOUN
ftr-486	137	16	is	be	AUX
ftr-486	137	17	equivalent	equivalent	ADJ
ftr-486	137	18	to	to	ADP
ftr-486	137	19	a	a	DET
ftr-486	137	20	deduction	deduction	NOUN
ftr-486	137	21	at	at	ADP
ftr-486	137	22	the	the	DET
ftr-486	137	23	appropriate	appropriate	ADJ
ftr-486	137	24	time	time	NOUN
ftr-486	137	25	,	,	PUNCT
ftr-486	137	26	coupled	couple	VERB
ftr-486	137	27	with	with	ADP
ftr-486	137	28	a	a	DET
ftr-486	137	29	tax	tax	NOUN
ftr-486	137	30	exemption	exemption	NOUN
ftr-486	137	31	for	for	ADP
ftr-486	137	32	the	the	DET
ftr-486	137	33	income	income	NOUN
ftr-486	137	34	generated	generate	VERB
ftr-486	137	35	by	by	ADP
ftr-486	137	36	the	the	DET
ftr-486	137	37	deducted	deduct	VERB
ftr-486	137	38	item	item	NOUN
ftr-486	137	39	from	from	ADP
ftr-486	137	40	the	the	DET
ftr-486	137	41	time	time	NOUN
ftr-486	137	42	of	of	ADP
ftr-486	137	43	the	the	DET
ftr-486	137	44	accelerated	accelerate	VERB
ftr-486	137	45	deduction	deduction	NOUN
ftr-486	137	46	until	until	ADP
ftr-486	137	47	the	the	DET
ftr-486	137	48	appropriate	appropriate	ADJ
ftr-486	137	49	time	time	NOUN
ftr-486	137	50	for	for	ADP
ftr-486	137	51	deduction	deduction	NOUN
ftr-486	137	52	.	.	PUNCT
ftr-486	138	1	15	15	NUM
ftr-486	138	2	.	.	X
ftr-486	139	1	for	for	ADP
ftr-486	139	2	a	a	DET
ftr-486	139	3	detailed	detailed	ADJ
ftr-486	139	4	discussion	discussion	NOUN
ftr-486	139	5	of	of	ADP
ftr-486	139	6	why	why	SCONJ
ftr-486	139	7	the	the	DET
ftr-486	139	8	tax	tax	NOUN
ftr-486	139	9	law	law	NOUN
ftr-486	139	10	may	may	AUX
ftr-486	139	11	choose	choose	VERB
ftr-486	139	12	to	to	PART
ftr-486	139	13	defer	defer	VERB
ftr-486	139	14	the	the	DET
ftr-486	139	15	deduction	deduction	NOUN
ftr-486	139	16	in	in	ADP
ftr-486	139	17	such	such	DET
ftr-486	139	18	a	a	DET
ftr-486	139	19	situation	situation	NOUN
ftr-486	139	20	,	,	PUNCT
ftr-486	139	21	see	see	VERB
ftr-486	139	22	halperin	halperin	NOUN
ftr-486	139	23	,	,	PUNCT
ftr-486	139	24	supra	supra	PROPN
ftr-486	139	25	note	note	NOUN
ftr-486	139	26	5	5	NUM
ftr-486	139	27	,	,	PUNCT
ftr-486	139	28	at	at	ADP
ftr-486	139	29	531	531	NUM
ftr-486	139	30	-	-	SYM
ftr-486	139	31	34	34	NUM
ftr-486	139	32	.	.	PUNCT
ftr-486	140	1	for	for	ADP
ftr-486	140	2	one	one	NUM
ftr-486	140	3	thing	thing	NOUN
ftr-486	140	4	,	,	PUNCT
ftr-486	140	5	if	if	SCONJ
ftr-486	140	6	the	the	DET
ftr-486	140	7	agreement	agreement	NOUN
ftr-486	140	8	merely	merely	ADV
ftr-486	140	9	calls	call	VERB
ftr-486	140	10	for	for	ADP
ftr-486	140	11	a	a	DET
ftr-486	140	12	payment	payment	NOUN
ftr-486	140	13	of	of	ADP
ftr-486	140	14	a	a	DET
ftr-486	140	15	particular	particular	ADJ
ftr-486	140	16	amount	amount	NOUN
ftr-486	140	17	at	at	ADP
ftr-486	140	18	a	a	DET
ftr-486	140	19	future	future	ADJ
ftr-486	140	20	time	time	NOUN
ftr-486	140	21	,	,	PUNCT
ftr-486	140	22	determining	determine	VERB
ftr-486	140	23	the	the	DET
ftr-486	140	24	present	present	ADJ
ftr-486	140	25	value	value	NOUN
ftr-486	140	26	of	of	ADP
ftr-486	140	27	that	that	DET
ftr-486	140	28	liability	liability	NOUN
ftr-486	140	29	requires	require	VERB
ftr-486	140	30	a	a	DET
ftr-486	140	31	determination	determination	NOUN
ftr-486	140	32	of	of	ADP
ftr-486	140	33	the	the	DET
ftr-486	140	34	appropriate	appropriate	ADJ
ftr-486	140	35	interest	interest	NOUN
ftr-486	140	36	rate	rate	NOUN
ftr-486	140	37	.	.	PUNCT
ftr-486	141	1	19961	19961	NUM
ftr-486	141	2	florida	florida	PROPN
ftr-486	141	3	tax	tax	NOUN
ftr-486	141	4	review	review	NOUN
ftr-486	141	5	table	table	NOUN
ftr-486	142	1	i	i	PRON
ftr-486	143	1	i	i	NOUN
ftr-486	144	1	ii	ii	VERB
ftr-486	145	1	iii	iii	NUM
ftr-486	145	2	year	year	NOUN
ftr-486	145	3	i	i	PRON
ftr-486	145	4	year	year	NOUN
ftr-486	145	5	2	2	NUM
ftr-486	145	6	year	year	NOUN
ftr-486	145	7	2	2	NUM
ftr-486	145	8	payment	payment	NOUN
ftr-486	145	9	payment	payment	NOUN
ftr-486	145	10	payment	payment	NOUN
ftr-486	145	11	deferred	defer	VERB
ftr-486	145	12	immediate	immediate	ADJ
ftr-486	145	13	deduction	deduction	NOUN
ftr-486	145	14	deduction	deduction	NOUN
ftr-486	145	15	a.	a.	NOUN
ftr-486	145	16	transfer	transfer	NOUN
ftr-486	145	17	to	to	ADP
ftr-486	145	18	e	e	NOUN
ftr-486	145	19	or	or	CCONJ
ftr-486	145	20	set	set	VERB
ftr-486	145	21	aside	aside	ADP
ftr-486	145	22	100	100	NUM
ftr-486	145	23	100	100	NUM
ftr-486	145	24	100	100	NUM
ftr-486	145	25	b.	b.	NOUN
ftr-486	145	26	tax	tax	NOUN
ftr-486	145	27	benefit	benefit	NOUN
ftr-486	145	28	from	from	ADP
ftr-486	145	29	40	40	NUM
ftr-486	145	30	40	40	NUM
ftr-486	145	31	deduction	deduction	NOUN
ftr-486	145	32	(	(	PUNCT
ftr-486	145	33	40	40	NUM
ftr-486	145	34	%	%	NOUN
ftr-486	145	35	of	of	ADP
ftr-486	145	36	a	a	DET
ftr-486	145	37	)	)	PUNCT
ftr-486	145	38	c.	c.	NOUN
ftr-486	145	39	amount	amount	NOUN
ftr-486	145	40	retained	retain	VERB
ftr-486	145	41	by	by	ADP
ftr-486	145	42	s	s	PROPN
ftr-486	145	43	40	40	NUM
ftr-486	145	44	100	100	NUM
ftr-486	145	45	140	140	NUM
ftr-486	145	46	d.	d.	PROPN
ftr-486	145	47	pretax	pretax	ADJ
ftr-486	145	48	earnings	earning	NOUN
ftr-486	145	49	(	(	PUNCT
ftr-486	145	50	10	10	NUM
ftr-486	145	51	%	%	NOUN
ftr-486	145	52	of	of	ADP
ftr-486	145	53	4	4	NUM
ftr-486	145	54	10	10	NUM
ftr-486	145	55	14	14	NUM
ftr-486	145	56	c	c	NOUN
ftr-486	145	57	)	)	PUNCT
ftr-486	145	58	e.	e.	PROPN
ftr-486	145	59	tax	tax	PROPN
ftr-486	145	60	(	(	PUNCT
ftr-486	145	61	40	40	NUM
ftr-486	145	62	%	%	NOUN
ftr-486	145	63	of	of	ADP
ftr-486	145	64	d	d	PROPN
ftr-486	145	65	)	)	PUNCT
ftr-486	145	66	1.60	1.60	NUM
ftr-486	145	67	4	4	NUM
ftr-486	145	68	5.60	5.60	NUM
ftr-486	145	69	f.	f.	NOUN
ftr-486	145	70	net	net	ADJ
ftr-486	145	71	earnings	earning	NOUN
ftr-486	145	72	(	(	PUNCT
ftr-486	145	73	d	d	NOUN
ftr-486	145	74	-	-	PUNCT
ftr-486	145	75	e	e	NOUN
ftr-486	145	76	)	)	PUNCT
ftr-486	145	77	2.40	2.40	NUM
ftr-486	145	78	6	6	NUM
ftr-486	145	79	8.40	8.40	NUM
ftr-486	145	80	g.	g.	NOUN
ftr-486	145	81	available	available	ADJ
ftr-486	145	82	to	to	ADP
ftr-486	145	83	s	s	PROPN
ftr-486	145	84	(	(	PUNCT
ftr-486	145	85	c+f	c+f	NUM
ftr-486	145	86	)	)	PUNCT
ftr-486	145	87	42.40	42.40	NUM
ftr-486	145	88	106	106	NUM
ftr-486	145	89	148.40	148.40	NUM
ftr-486	145	90	h.	h.	NOUN
ftr-486	145	91	distribution	distribution	NOUN
ftr-486	145	92	to	to	ADP
ftr-486	145	93	e	e	PROPN
ftr-486	145	94	-106	-106	PROPN
ftr-486	145	95	106i	106i	NOUN
ftr-486	145	96	.	.	PUNCT
ftr-486	146	1	tax	tax	NOUN
ftr-486	146	2	benefit	benefit	NOUN
ftr-486	146	3	from	from	ADP
ftr-486	146	4	year	year	NOUN
ftr-486	146	5	2	2	NUM
ftr-486	146	6	no	no	DET
ftr-486	146	7	42.40	42.40	NUM
ftr-486	146	8	no	no	DET
ftr-486	146	9	deduction	deduction	NOUN
ftr-486	146	10	payment	payment	NOUN
ftr-486	146	11	deduction	deduction	NOUN
ftr-486	146	12	j.	j.	PROPN
ftr-486	146	13	retained	retain	VERB
ftr-486	146	14	by	by	ADP
ftr-486	146	15	s	s	PROPN
ftr-486	146	16	(	(	PUNCT
ftr-486	146	17	g	g	NOUN
ftr-486	146	18	-	-	PUNCT
ftr-486	146	19	h+i	h+i	NUM
ftr-486	146	20	)	)	PUNCT
ftr-486	146	21	42.40	42.40	NUM
ftr-486	146	22	42.40	42.40	NUM
ftr-486	146	23	42.40	42.40	NUM
ftr-486	146	24	in	in	ADP
ftr-486	146	25	sum	sum	NOUN
ftr-486	146	26	,	,	PUNCT
ftr-486	146	27	in	in	ADP
ftr-486	146	28	the	the	DET
ftr-486	146	29	case	case	NOUN
ftr-486	146	30	of	of	ADP
ftr-486	146	31	deferred	defer	VERB
ftr-486	146	32	compensation	compensation	NOUN
ftr-486	146	33	,	,	PUNCT
ftr-486	146	34	the	the	DET
ftr-486	146	35	employer	employer	NOUN
ftr-486	146	36	's	's	PART
ftr-486	146	37	deduction	deduction	NOUN
ftr-486	146	38	is	be	AUX
ftr-486	146	39	deferred	defer	VERB
ftr-486	146	40	to	to	PART
ftr-486	146	41	compensate	compensate	VERB
ftr-486	146	42	for	for	ADP
ftr-486	146	43	(	(	PUNCT
ftr-486	146	44	or	or	CCONJ
ftr-486	146	45	match	match	VERB
ftr-486	146	46	)	)	PUNCT
ftr-486	146	47	the	the	DET
ftr-486	146	48	corresponding	correspond	VERB
ftr-486	146	49	deferral	deferral	NOUN
ftr-486	146	50	of	of	ADP
ftr-486	146	51	income	income	NOUN
ftr-486	146	52	by	by	ADP
ftr-486	146	53	the	the	DET
ftr-486	146	54	employee	employee	NOUN
ftr-486	146	55	.	.	PUNCT
ftr-486	147	1	because	because	SCONJ
ftr-486	147	2	of	of	ADP
ftr-486	147	3	the	the	DET
ftr-486	147	4	deferral	deferral	NOUN
ftr-486	147	5	,	,	PUNCT
ftr-486	147	6	the	the	DET
ftr-486	147	7	amount	amount	NOUN
ftr-486	147	8	of	of	ADP
ftr-486	147	9	the	the	DET
ftr-486	147	10	deferred	defer	VERB
ftr-486	147	11	payment	payment	NOUN
ftr-486	147	12	is	be	AUX
ftr-486	147	13	likely	likely	ADV
ftr-486	147	14	less	less	ADJ
ftr-486	147	15	than	than	SCONJ
ftr-486	147	16	it	it	PRON
ftr-486	147	17	would	would	AUX
ftr-486	147	18	have	have	AUX
ftr-486	147	19	been	be	AUX
ftr-486	147	20	if	if	SCONJ
ftr-486	147	21	the	the	DET
ftr-486	147	22	employer	employer	NOUN
ftr-486	147	23	's	's	PART
ftr-486	147	24	tax	tax	NOUN
ftr-486	147	25	,	,	PUNCT
ftr-486	147	26	like	like	ADP
ftr-486	147	27	the	the	DET
ftr-486	147	28	bank	bank	NOUN
ftr-486	147	29	's	's	PART
ftr-486	147	30	,	,	PUNCT
ftr-486	147	31	were	be	AUX
ftr-486	147	32	accurately	accurately	ADV
ftr-486	147	33	computed	compute	VERB
ftr-486	147	34	-	-	PUNCT
ftr-486	147	35	that	that	ADV
ftr-486	147	36	is	be	AUX
ftr-486	147	37	,	,	PUNCT
ftr-486	147	38	if	if	SCONJ
ftr-486	147	39	in	in	ADP
ftr-486	147	40	addition	addition	NOUN
ftr-486	147	41	to	to	ADP
ftr-486	147	42	an	an	DET
ftr-486	147	43	immediate	immediate	ADJ
ftr-486	147	44	deduction	deduction	NOUN
ftr-486	147	45	of	of	ADP
ftr-486	147	46	$	$	SYM
ftr-486	147	47	100	100	NUM
ftr-486	147	48	for	for	ADP
ftr-486	147	49	compensation	compensation	NOUN
ftr-486	147	50	,	,	PUNCT
ftr-486	147	51	s	s	VERB
ftr-486	147	52	were	be	AUX
ftr-486	147	53	allowed	allow	VERB
ftr-486	147	54	to	to	PART
ftr-486	147	55	deduct	deduct	VERB
ftr-486	147	56	the	the	DET
ftr-486	147	57	interest	interest	NOUN
ftr-486	147	58	accrued	accrue	VERB
ftr-486	147	59	on	on	ADP
ftr-486	147	60	its	its	PRON
ftr-486	147	61	obligation	obligation	NOUN
ftr-486	147	62	.	.	PUNCT
ftr-486	148	1	if	if	SCONJ
ftr-486	148	2	s	s	NOUN
ftr-486	148	3	can	can	AUX
ftr-486	148	4	not	not	PART
ftr-486	148	5	deduct	deduct	VERB
ftr-486	148	6	interest	interest	NOUN
ftr-486	148	7	,	,	PUNCT
ftr-486	148	8	it	it	PRON
ftr-486	148	9	can	can	AUX
ftr-486	148	10	be	be	AUX
ftr-486	148	11	expected	expect	VERB
ftr-486	148	12	to	to	PART
ftr-486	148	13	compensate	compensate	VERB
ftr-486	148	14	by	by	ADP
ftr-486	148	15	accruing	accrue	VERB
ftr-486	148	16	interest	interest	NOUN
ftr-486	148	17	on	on	ADP
ftr-486	148	18	the	the	DET
ftr-486	148	19	obligation	obligation	NOUN
ftr-486	148	20	to	to	PART
ftr-486	148	21	e	e	VERB
ftr-486	148	22	at	at	ADP
ftr-486	148	23	an	an	DET
ftr-486	148	24	after	after	ADP
ftr-486	148	25	-	-	PUNCT
ftr-486	148	26	tax	tax	NOUN
ftr-486	148	27	rate	rate	NOUN
ftr-486	148	28	.	.	PUNCT
ftr-486	149	1	if	if	SCONJ
ftr-486	149	2	e	e	PRON
ftr-486	149	3	only	only	ADV
ftr-486	149	4	earns	earn	VERB
ftr-486	149	5	interest	interest	NOUN
ftr-486	149	6	at	at	ADP
ftr-486	149	7	an	an	DET
ftr-486	149	8	after	after	ADP
ftr-486	149	9	-	-	PUNCT
ftr-486	149	10	tax	tax	NOUN
ftr-486	149	11	rate	rate	NOUN
ftr-486	149	12	,	,	PUNCT
ftr-486	149	13	this	this	PRON
ftr-486	149	14	offsets	offset	VERB
ftr-486	149	15	the	the	DET
ftr-486	149	16	tax	tax	NOUN
ftr-486	149	17	advantage	advantage	NOUN
ftr-486	149	18	achieved	achieve	VERB
ftr-486	149	19	by	by	ADP
ftr-486	149	20	the	the	DET
ftr-486	149	21	employee	employee	NOUN
ftr-486	149	22	through	through	ADP
ftr-486	149	23	deferral	deferral	NOUN
ftr-486	149	24	.	.	PUNCT
ftr-486	150	1	since	since	SCONJ
ftr-486	150	2	,	,	PUNCT
ftr-486	150	3	deferral	deferral	NOUN
ftr-486	150	4	of	of	ADP
ftr-486	150	5	taxation	taxation	NOUN
ftr-486	150	6	is	be	AUX
ftr-486	150	7	equivalent	equivalent	ADJ
ftr-486	150	8	to	to	AUX
ftr-486	150	9	tax	tax	NOUN
ftr-486	150	10	exemption	exemption	NOUN
ftr-486	150	11	of	of	ADP
ftr-486	150	12	investment	investment	NOUN
ftr-486	150	13	income	income	NOUN
ftr-486	150	14	,	,	PUNCT
ftr-486	150	15	if	if	SCONJ
ftr-486	150	16	e	e	NOUN
ftr-486	150	17	earns	earn	VERB
ftr-486	150	18	an	an	DET
ftr-486	150	19	after	after	ADP
ftr-486	150	20	-	-	PUNCT
ftr-486	150	21	tax	tax	NOUN
ftr-486	150	22	rate	rate	NOUN
ftr-486	150	23	of	of	ADP
ftr-486	150	24	return	return	NOUN
ftr-486	150	25	,	,	PUNCT
ftr-486	150	26	she	she	PRON
ftr-486	150	27	is	be	AUX
ftr-486	150	28	in	in	ADP
ftr-486	150	29	the	the	DET
ftr-486	150	30	same	same	ADJ
ftr-486	150	31	position	position	NOUN
ftr-486	150	32	as	as	SCONJ
ftr-486	150	33	if	if	SCONJ
ftr-486	150	34	she	she	PRON
ftr-486	150	35	earned	earn	VERB
ftr-486	150	36	a	a	DET
ftr-486	150	37	pretax	pretax	ADJ
ftr-486	150	38	rate	rate	NOUN
ftr-486	150	39	and	and	CCONJ
ftr-486	150	40	investment	investment	NOUN
ftr-486	150	41	income	income	NOUN
ftr-486	150	42	were	be	AUX
ftr-486	150	43	taxable	taxable	ADJ
ftr-486	150	44	.	.	PUNCT
ftr-486	151	1	[	[	X
ftr-486	151	2	vol	vol	NOUN
ftr-486	151	3	.	.	PUNCT
ftr-486	152	1	2:12	2:12	NUM
ftr-486	152	2	assumption	assumption	NOUN
ftr-486	152	3	of	of	ADP
ftr-486	152	4	contingent	contingent	ADJ
ftr-486	152	5	liabilities	liability	NOUN
ftr-486	152	6	on	on	ADP
ftr-486	152	7	sale	sale	NOUN
ftr-486	152	8	of	of	ADP
ftr-486	152	9	a	a	DET
ftr-486	152	10	business	business	NOUN
ftr-486	152	11	nevertheless	nevertheless	ADV
ftr-486	152	12	,	,	PUNCT
ftr-486	152	13	many	many	ADJ
ftr-486	152	14	deferred	defer	VERB
ftr-486	152	15	compensation	compensation	NOUN
ftr-486	152	16	arrangements	arrangement	NOUN
ftr-486	152	17	appear	appear	VERB
ftr-486	152	18	to	to	PART
ftr-486	152	19	provide	provide	VERB
ftr-486	152	20	pretax	pretax	ADJ
ftr-486	152	21	rates	rate	NOUN
ftr-486	152	22	of	of	ADP
ftr-486	152	23	interest	interest	NOUN
ftr-486	152	24	to	to	ADP
ftr-486	152	25	employees	employee	NOUN
ftr-486	152	26	.	.	PUNCT
ftr-486	152	27	'	'	PUNCT
ftr-486	153	1	6	6	NUM
ftr-486	153	2	this	this	PRON
ftr-486	153	3	might	might	AUX
ftr-486	153	4	occur	occur	VERB
ftr-486	153	5	because	because	SCONJ
ftr-486	153	6	the	the	DET
ftr-486	153	7	employer	employer	NOUN
ftr-486	153	8	is	be	AUX
ftr-486	153	9	not	not	PART
ftr-486	153	10	currently	currently	ADV
ftr-486	153	11	subject	subject	ADJ
ftr-486	153	12	to	to	ADP
ftr-486	153	13	tax	tax	NOUN
ftr-486	153	14	(	(	PUNCT
ftr-486	153	15	e.g.	e.g.	ADV
ftr-486	153	16	as	as	ADP
ftr-486	153	17	a	a	DET
ftr-486	153	18	result	result	NOUN
ftr-486	153	19	of	of	ADP
ftr-486	153	20	a	a	DET
ftr-486	153	21	net	net	ADJ
ftr-486	153	22	operating	operating	NOUN
ftr-486	153	23	loss	loss	NOUN
ftr-486	153	24	deduction	deduction	NOUN
ftr-486	153	25	)	)	PUNCT
ftr-486	153	26	or	or	CCONJ
ftr-486	153	27	because	because	SCONJ
ftr-486	153	28	the	the	DET
ftr-486	153	29	employer	employer	NOUN
ftr-486	153	30	earns	earn	VERB
ftr-486	153	31	a	a	DET
ftr-486	153	32	much	much	ADV
ftr-486	153	33	higher	high	ADJ
ftr-486	153	34	pretax	pretax	ADJ
ftr-486	153	35	rate	rate	NOUN
ftr-486	153	36	of	of	ADP
ftr-486	153	37	return	return	NOUN
ftr-486	153	38	than	than	ADP
ftr-486	153	39	the	the	DET
ftr-486	153	40	employee	employee	NOUN
ftr-486	153	41	.	.	PUNCT
ftr-486	154	1	in	in	ADP
ftr-486	154	2	the	the	DET
ftr-486	154	3	latter	latter	ADJ
ftr-486	154	4	case	case	NOUN
ftr-486	154	5	,	,	PUNCT
ftr-486	154	6	what	what	PRON
ftr-486	154	7	appears	appear	VERB
ftr-486	154	8	to	to	PART
ftr-486	154	9	be	be	AUX
ftr-486	154	10	a	a	DET
ftr-486	154	11	pretax	pretax	ADJ
ftr-486	154	12	rate	rate	NOUN
ftr-486	154	13	of	of	ADP
ftr-486	154	14	return	return	NOUN
ftr-486	154	15	from	from	ADP
ftr-486	154	16	the	the	DET
ftr-486	154	17	employee	employee	NOUN
ftr-486	154	18	's	's	PART
ftr-486	154	19	perspective	perspective	NOUN
ftr-486	154	20	accurately	accurately	ADV
ftr-486	154	21	reflects	reflect	VERB
ftr-486	154	22	the	the	DET
ftr-486	154	23	employer	employer	NOUN
ftr-486	154	24	's	's	PART
ftr-486	154	25	after	after	ADP
ftr-486	154	26	-	-	PUNCT
ftr-486	154	27	tax	tax	NOUN
ftr-486	154	28	earnings	earning	NOUN
ftr-486	154	29	.	.	PUNCT
ftr-486	155	1	this	this	PRON
ftr-486	155	2	is	be	AUX
ftr-486	155	3	discussed	discuss	VERB
ftr-486	155	4	further	far	ADV
ftr-486	155	5	below	below	ADV
ftr-486	155	6	when	when	SCONJ
ftr-486	155	7	i	i	PRON
ftr-486	155	8	consider	consider	VERB
ftr-486	155	9	differences	difference	NOUN
ftr-486	155	10	in	in	ADP
ftr-486	155	11	interest	interest	NOUN
ftr-486	155	12	and	and	CCONJ
ftr-486	155	13	tax	tax	NOUN
ftr-486	155	14	rates	rate	NOUN
ftr-486	155	15	either	either	CCONJ
ftr-486	155	16	over	over	ADP
ftr-486	155	17	time	time	NOUN
ftr-486	155	18	or	or	CCONJ
ftr-486	155	19	as	as	ADP
ftr-486	155	20	between	between	ADP
ftr-486	155	21	the	the	DET
ftr-486	155	22	parties	party	NOUN
ftr-486	155	23	.	.	PUNCT
ftr-486	156	1	if	if	SCONJ
ftr-486	156	2	the	the	DET
ftr-486	156	3	parties	party	NOUN
ftr-486	156	4	are	be	AUX
ftr-486	156	5	subject	subject	ADJ
ftr-486	156	6	to	to	ADP
ftr-486	156	7	the	the	DET
ftr-486	156	8	same	same	ADJ
ftr-486	156	9	rates	rate	NOUN
ftr-486	156	10	of	of	ADP
ftr-486	156	11	interest	interest	NOUN
ftr-486	156	12	and	and	CCONJ
ftr-486	156	13	tax	tax	NOUN
ftr-486	156	14	,	,	PUNCT
ftr-486	156	15	an	an	DET
ftr-486	156	16	employer	employer	NOUN
ftr-486	156	17	who	who	PRON
ftr-486	156	18	credits	credit	VERB
ftr-486	156	19	interest	interest	NOUN
ftr-486	156	20	at	at	ADP
ftr-486	156	21	10	10	NUM
ftr-486	156	22	%	%	NOUN
ftr-486	156	23	,	,	PUNCT
ftr-486	156	24	in	in	ADP
ftr-486	156	25	lieu	lieu	NOUN
ftr-486	156	26	of	of	ADP
ftr-486	156	27	6	6	NUM
ftr-486	156	28	%	%	NOUN
ftr-486	156	29	,	,	PUNCT
ftr-486	156	30	is	be	AUX
ftr-486	156	31	assuming	assume	VERB
ftr-486	156	32	a	a	DET
ftr-486	156	33	larger	large	ADJ
ftr-486	156	34	burden	burden	NOUN
ftr-486	156	35	than	than	SCONJ
ftr-486	156	36	if	if	SCONJ
ftr-486	156	37	it	it	PRON
ftr-486	156	38	paid	pay	VERB
ftr-486	156	39	$	$	SYM
ftr-486	156	40	100	100	NUM
ftr-486	156	41	in	in	ADP
ftr-486	156	42	current	current	ADJ
ftr-486	156	43	compensation	compensation	NOUN
ftr-486	156	44	.	.	PUNCT
ftr-486	157	1	if	if	SCONJ
ftr-486	157	2	,	,	PUNCT
ftr-486	157	3	in	in	ADP
ftr-486	157	4	line	line	NOUN
ftr-486	157	5	h	h	NOUN
ftr-486	157	6	in	in	ADP
ftr-486	157	7	column	column	PROPN
ftr-486	157	8	ii	ii	PROPN
ftr-486	157	9	of	of	ADP
ftr-486	157	10	table	table	NOUN
ftr-486	157	11	i	i	PRON
ftr-486	157	12	,	,	PUNCT
ftr-486	157	13	s	s	PROPN
ftr-486	157	14	pays	pay	VERB
ftr-486	157	15	$	$	SYM
ftr-486	157	16	110	110	NUM
ftr-486	157	17	to	to	ADP
ftr-486	157	18	e	e	VERB
ftr-486	157	19	and	and	CCONJ
ftr-486	157	20	receives	receive	VERB
ftr-486	157	21	a	a	DET
ftr-486	157	22	tax	tax	NOUN
ftr-486	157	23	benefit	benefit	NOUN
ftr-486	157	24	of	of	ADP
ftr-486	157	25	$	$	SYM
ftr-486	157	26	44	44	NUM
ftr-486	157	27	,	,	PUNCT
ftr-486	157	28	s	s	NOUN
ftr-486	157	29	's	's	PART
ftr-486	157	30	retention	retention	NOUN
ftr-486	157	31	,	,	PUNCT
ftr-486	157	32	at	at	ADP
ftr-486	157	33	the	the	DET
ftr-486	157	34	end	end	NOUN
ftr-486	157	35	of	of	ADP
ftr-486	157	36	one	one	NUM
ftr-486	157	37	year	year	NOUN
ftr-486	157	38	,	,	PUNCT
ftr-486	157	39	is	be	AUX
ftr-486	157	40	$	$	SYM
ftr-486	157	41	40	40	NUM
ftr-486	157	42	(	(	PUNCT
ftr-486	157	43	$	$	SYM
ftr-486	157	44	106-$110+$44	106-$110+$44	NUM
ftr-486	157	45	)	)	PUNCT
ftr-486	157	46	,	,	PUNCT
ftr-486	157	47	as	as	SCONJ
ftr-486	157	48	compared	compare	VERB
ftr-486	157	49	to	to	ADP
ftr-486	157	50	$	$	SYM
ftr-486	157	51	42.40	42.40	NUM
ftr-486	157	52	.	.	PUNCT
ftr-486	158	1	the	the	DET
ftr-486	158	2	reduction	reduction	NOUN
ftr-486	158	3	of	of	ADP
ftr-486	158	4	$	$	SYM
ftr-486	158	5	2.40	2.40	NUM
ftr-486	158	6	is	be	AUX
ftr-486	158	7	the	the	DET
ftr-486	158	8	after	after	ADP
ftr-486	158	9	-	-	PUNCT
ftr-486	158	10	tax	tax	NOUN
ftr-486	158	11	cost	cost	NOUN
ftr-486	158	12	of	of	ADP
ftr-486	158	13	its	its	PRON
ftr-486	158	14	additional	additional	ADJ
ftr-486	158	15	payment	payment	NOUN
ftr-486	158	16	of	of	ADP
ftr-486	158	17	$	$	SYM
ftr-486	158	18	4	4	NUM
ftr-486	158	19	.	.	PUNCT
ftr-486	159	1	thus	thus	ADV
ftr-486	159	2	,	,	PUNCT
ftr-486	159	3	in	in	ADP
ftr-486	159	4	these	these	DET
ftr-486	159	5	circumstances	circumstance	NOUN
ftr-486	159	6	,	,	PUNCT
ftr-486	159	7	s	s	AUX
ftr-486	159	8	effectively	effectively	ADV
ftr-486	159	9	continues	continue	VERB
ftr-486	159	10	to	to	PART
ftr-486	159	11	credit	credit	VERB
ftr-486	159	12	interest	interest	NOUN
ftr-486	159	13	at	at	ADP
ftr-486	159	14	6	6	NUM
ftr-486	159	15	%	%	NOUN
ftr-486	159	16	and	and	CCONJ
ftr-486	159	17	has	have	AUX
ftr-486	159	18	increased	increase	VERB
ftr-486	159	19	e	e	NOUN
ftr-486	159	20	's	's	PART
ftr-486	159	21	compensation	compensation	NOUN
ftr-486	159	22	to	to	ADP
ftr-486	159	23	$	$	SYM
ftr-486	159	24	103.77	103.77	NUM
ftr-486	159	25	.	.	PUNCT
ftr-486	159	26	'	'	PUNCT
ftr-486	160	1	possibly	possibly	ADV
ftr-486	160	2	the	the	DET
ftr-486	160	3	employer	employer	NOUN
ftr-486	160	4	does	do	AUX
ftr-486	160	5	not	not	PART
ftr-486	160	6	grasp	grasp	VERB
ftr-486	160	7	the	the	DET
ftr-486	160	8	cost	cost	NOUN
ftr-486	160	9	of	of	ADP
ftr-486	160	10	providing	provide	VERB
ftr-486	160	11	a	a	DET
ftr-486	160	12	pretax	pretax	ADJ
ftr-486	160	13	return	return	NOUN
ftr-486	160	14	.	.	PUNCT
ftr-486	161	1	more	more	ADV
ftr-486	161	2	likely	likely	ADJ
ftr-486	161	3	,	,	PUNCT
ftr-486	161	4	it	it	PRON
ftr-486	161	5	has	have	VERB
ftr-486	161	6	a	a	DET
ftr-486	161	7	reason	reason	NOUN
ftr-486	161	8	to	to	PART
ftr-486	161	9	increase	increase	VERB
ftr-486	161	10	compensation	compensation	NOUN
ftr-486	161	11	if	if	SCONJ
ftr-486	161	12	the	the	DET
ftr-486	161	13	employee	employee	NOUN
ftr-486	161	14	accepts	accept	VERB
ftr-486	161	15	deferral	deferral	NOUN
ftr-486	161	16	.	.	PUNCT
ftr-486	161	17	'	'	PUNCT
ftr-486	161	18	"	"	PUNCT
ftr-486	161	19	b.	b.	NOUN
ftr-486	161	20	transfer	transfer	NOUN
ftr-486	161	21	of	of	ADP
ftr-486	161	22	the	the	DET
ftr-486	161	23	liability	liability	NOUN
ftr-486	161	24	suppose	suppose	VERB
ftr-486	161	25	on	on	ADP
ftr-486	161	26	the	the	DET
ftr-486	161	27	last	last	ADJ
ftr-486	161	28	day	day	NOUN
ftr-486	161	29	of	of	ADP
ftr-486	161	30	year	year	NOUN
ftr-486	161	31	1	1	NUM
ftr-486	161	32	,	,	PUNCT
ftr-486	161	33	s	s	AUX
ftr-486	161	34	,	,	PUNCT
ftr-486	161	35	in	in	ADP
ftr-486	161	36	connection	connection	NOUN
ftr-486	161	37	with	with	ADP
ftr-486	161	38	a	a	DET
ftr-486	161	39	sale	sale	NOUN
ftr-486	161	40	of	of	ADP
ftr-486	161	41	its	its	PRON
ftr-486	161	42	business	business	NOUN
ftr-486	161	43	or	or	CCONJ
ftr-486	161	44	otherwise	otherwise	ADV
ftr-486	161	45	,	,	PUNCT
ftr-486	161	46	wishes	wish	VERB
ftr-486	161	47	to	to	PART
ftr-486	161	48	pay	pay	VERB
ftr-486	161	49	production	production	PROPN
ftr-486	161	50	corp	corp	PROPN
ftr-486	161	51	.	.	PUNCT
ftr-486	162	1	(	(	PUNCT
ftr-486	162	2	p	p	NOUN
ftr-486	162	3	)	)	PUNCT
ftr-486	162	4	to	to	PART
ftr-486	162	5	assume	assume	VERB
ftr-486	162	6	its	its	PRON
ftr-486	162	7	obligation	obligation	NOUN
ftr-486	162	8	to	to	PART
ftr-486	162	9	pay	pay	VERB
ftr-486	162	10	e	e	NOUN
ftr-486	162	11	$	$	SYM
ftr-486	162	12	106	106	NUM
ftr-486	162	13	on	on	ADP
ftr-486	162	14	the	the	DET
ftr-486	162	15	last	last	ADJ
ftr-486	162	16	day	day	NOUN
ftr-486	162	17	of	of	ADP
ftr-486	162	18	year	year	NOUN
ftr-486	162	19	2	2	NUM
ftr-486	162	20	.	.	PUNCT
ftr-486	162	21	how	how	SCONJ
ftr-486	162	22	much	much	ADJ
ftr-486	162	23	would	would	AUX
ftr-486	162	24	s	s	AUX
ftr-486	162	25	have	have	VERB
ftr-486	162	26	to	to	PART
ftr-486	162	27	pay	pay	VERB
ftr-486	162	28	?	?	PUNCT
ftr-486	163	1	the	the	DET
ftr-486	163	2	answer	answer	NOUN
ftr-486	163	3	to	to	ADP
ftr-486	163	4	this	this	DET
ftr-486	163	5	question	question	NOUN
ftr-486	163	6	would	would	AUX
ftr-486	163	7	be	be	AUX
ftr-486	163	8	reasonably	reasonably	ADV
ftr-486	163	9	clear	clear	ADJ
ftr-486	163	10	if	if	SCONJ
ftr-486	163	11	the	the	DET
ftr-486	163	12	obligation	obligation	NOUN
ftr-486	163	13	were	be	AUX
ftr-486	163	14	an	an	DET
ftr-486	163	15	ordinary	ordinary	ADJ
ftr-486	163	16	borrowing	borrowing	NOUN
ftr-486	163	17	.	.	PUNCT
ftr-486	164	1	assume	assume	VERB
ftr-486	164	2	s	s	NOUN
ftr-486	164	3	,	,	PUNCT
ftr-486	164	4	on	on	ADP
ftr-486	164	5	the	the	DET
ftr-486	164	6	last	last	ADJ
ftr-486	164	7	day	day	NOUN
ftr-486	164	8	of	of	ADP
ftr-486	164	9	year	year	NOUN
ftr-486	164	10	1	1	NUM
ftr-486	164	11	,	,	PUNCT
ftr-486	164	12	borrows	borrow	VERB
ftr-486	164	13	$	$	SYM
ftr-486	164	14	96.36	96.36	NUM
ftr-486	164	15	from	from	ADP
ftr-486	164	16	bank	bank	PROPN
ftr-486	164	17	b	b	PROPN
ftr-486	164	18	,	,	PUNCT
ftr-486	164	19	agreeing	agree	VERB
ftr-486	164	20	to	to	PART
ftr-486	164	21	repay	repay	VERB
ftr-486	164	22	$	$	SYM
ftr-486	164	23	106	106	NUM
ftr-486	164	24	,	,	PUNCT
ftr-486	164	25	including	include	VERB
ftr-486	164	26	interest	interest	NOUN
ftr-486	164	27	at	at	ADP
ftr-486	164	28	10	10	NUM
ftr-486	164	29	%	%	NOUN
ftr-486	164	30	,	,	PUNCT
ftr-486	164	31	in	in	ADP
ftr-486	164	32	one	one	NUM
ftr-486	164	33	year	year	NOUN
ftr-486	164	34	.	.	PUNCT
ftr-486	165	1	if	if	SCONJ
ftr-486	165	2	s	s	PRON
ftr-486	165	3	pays	pay	VERB
ftr-486	165	4	p	p	VERB
ftr-486	165	5	$	$	SYM
ftr-486	165	6	96.36	96.36	NUM
ftr-486	165	7	to	to	PART
ftr-486	165	8	assume	assume	VERB
ftr-486	165	9	the	the	DET
ftr-486	165	10	debt	debt	NOUN
ftr-486	165	11	to	to	ADP
ftr-486	165	12	b	b	NOUN
ftr-486	165	13	,	,	PUNCT
ftr-486	165	14	p	p	NOUN
ftr-486	165	15	can	can	AUX
ftr-486	165	16	,	,	PUNCT
ftr-486	165	17	by	by	ADP
ftr-486	165	18	investing	invest	VERB
ftr-486	165	19	this	this	DET
ftr-486	165	20	amount	amount	NOUN
ftr-486	165	21	at	at	ADP
ftr-486	165	22	a	a	DET
ftr-486	165	23	pretax	pretax	ADJ
ftr-486	165	24	return	return	NOUN
ftr-486	165	25	of	of	ADP
ftr-486	165	26	10	10	NUM
ftr-486	165	27	%	%	NOUN
ftr-486	165	28	,	,	PUNCT
ftr-486	165	29	accumulate	accumulate	VERB
ftr-486	165	30	the	the	DET
ftr-486	165	31	$	$	SYM
ftr-486	165	32	106	106	NUM
ftr-486	165	33	needed	need	VERB
ftr-486	165	34	to	to	PART
ftr-486	165	35	pay	pay	VERB
ftr-486	165	36	b	b	NUM
ftr-486	165	37	,	,	PUNCT
ftr-486	165	38	provided	provide	VERB
ftr-486	165	39	that	that	SCONJ
ftr-486	165	40	the	the	DET
ftr-486	165	41	interest	interest	NOUN
ftr-486	165	42	paid	pay	VERB
ftr-486	165	43	to	to	ADP
ftr-486	165	44	the	the	DET
ftr-486	165	45	bank	bank	NOUN
ftr-486	165	46	is	be	AUX
ftr-486	165	47	deductible	deductible	ADJ
ftr-486	165	48	,	,	PUNCT
ftr-486	165	49	offsetting	offset	VERB
ftr-486	165	50	the	the	DET
ftr-486	165	51	interest	interest	NOUN
ftr-486	165	52	income	income	NOUN
ftr-486	165	53	.	.	PUNCT
ftr-486	166	1	16	16	NUM
ftr-486	166	2	.	.	PUNCT
ftr-486	167	1	deborah	deborah	PROPN
ftr-486	167	2	rankin	rankin	PROPN
ftr-486	167	3	,	,	PUNCT
ftr-486	167	4	the	the	DET
ftr-486	167	5	case	case	NOUN
ftr-486	167	6	for	for	ADP
ftr-486	167	7	deferred	deferred	ADJ
ftr-486	167	8	compensation	compensation	NOUN
ftr-486	167	9	.	.	PUNCT
ftr-486	168	1	n.y	n.y	PROPN
ftr-486	168	2	.	.	PROPN
ftr-486	168	3	times	times	PROPN
ftr-486	168	4	,	,	PUNCT
ftr-486	168	5	jan	jan	PROPN
ftr-486	168	6	.	.	PROPN
ftr-486	168	7	25	25	NUM
ftr-486	168	8	,	,	PUNCT
ftr-486	168	9	1987	1987	NUM
ftr-486	168	10	,	,	PUNCT
ftr-486	168	11	§	§	PROPN
ftr-486	168	12	3	3	NUM
ftr-486	168	13	,	,	PUNCT
ftr-486	168	14	at	at	ADP
ftr-486	168	15	11	11	NUM
ftr-486	168	16	.	.	PUNCT
ftr-486	168	17	17	17	NUM
ftr-486	168	18	.	.	PUNCT
ftr-486	169	1	if	if	SCONJ
ftr-486	169	2	$	$	SYM
ftr-486	169	3	103.77	103.77	NUM
ftr-486	169	4	were	be	AUX
ftr-486	169	5	paid	pay	VERB
ftr-486	169	6	as	as	ADP
ftr-486	169	7	current	current	ADJ
ftr-486	169	8	compensation	compensation	NOUN
ftr-486	169	9	,	,	PUNCT
ftr-486	169	10	the	the	DET
ftr-486	169	11	tax	tax	NOUN
ftr-486	169	12	savings	saving	NOUN
ftr-486	169	13	would	would	AUX
ftr-486	169	14	be	be	AUX
ftr-486	169	15	$	$	SYM
ftr-486	169	16	41.51	41.51	NUM
ftr-486	169	17	,	,	PUNCT
ftr-486	169	18	which	which	PRON
ftr-486	169	19	,	,	PUNCT
ftr-486	169	20	if	if	SCONJ
ftr-486	169	21	invested	invest	VERB
ftr-486	169	22	to	to	PART
ftr-486	169	23	earn	earn	VERB
ftr-486	169	24	6	6	NUM
ftr-486	169	25	%	%	NOUN
ftr-486	169	26	after	after	ADP
ftr-486	169	27	-	-	PUNCT
ftr-486	169	28	tax	tax	NOUN
ftr-486	169	29	,	,	PUNCT
ftr-486	169	30	would	would	AUX
ftr-486	169	31	accumulate	accumulate	VERB
ftr-486	169	32	to	to	ADP
ftr-486	169	33	$	$	SYM
ftr-486	169	34	44	44	NUM
ftr-486	169	35	at	at	ADP
ftr-486	169	36	the	the	DET
ftr-486	169	37	end	end	NOUN
ftr-486	169	38	of	of	ADP
ftr-486	169	39	one	one	NUM
ftr-486	169	40	year	year	NOUN
ftr-486	169	41	.	.	PUNCT
ftr-486	170	1	put	put	VERB
ftr-486	170	2	another	another	DET
ftr-486	170	3	way	way	NOUN
ftr-486	170	4	,	,	PUNCT
ftr-486	170	5	$	$	SYM
ftr-486	170	6	103.77	103.77	NUM
ftr-486	170	7	is	be	AUX
ftr-486	170	8	the	the	DET
ftr-486	170	9	present	present	ADJ
ftr-486	170	10	value	value	NOUN
ftr-486	170	11	of	of	ADP
ftr-486	170	12	sl10	sl10	PROPN
ftr-486	170	13	in	in	ADP
ftr-486	170	14	one	one	NUM
ftr-486	170	15	year	year	NOUN
ftr-486	170	16	at	at	ADP
ftr-486	170	17	6	6	NUM
ftr-486	170	18	%	%	NOUN
ftr-486	170	19	.	.	PUNCT
ftr-486	171	1	18	18	NUM
ftr-486	171	2	.	.	PUNCT
ftr-486	172	1	see	see	VERB
ftr-486	172	2	daniel	daniel	PROPN
ftr-486	172	3	i.	i.	PROPN
ftr-486	172	4	halperin	halperin	PROPN
ftr-486	172	5	,	,	PUNCT
ftr-486	172	6	special	special	ADJ
ftr-486	172	7	tax	tax	NOUN
ftr-486	172	8	treatment	treatment	NOUN
ftr-486	172	9	for	for	ADP
ftr-486	172	10	employer	employer	NOUN
ftr-486	172	11	-	-	PUNCT
ftr-486	172	12	based	base	VERB
ftr-486	172	13	retirement	retirement	NOUN
ftr-486	172	14	programs	program	NOUN
ftr-486	172	15	:	:	PUNCT
ftr-486	172	16	is	be	AUX
ftr-486	172	17	it	it	PRON
ftr-486	172	18	"	"	PUNCT
ftr-486	172	19	still	still	ADV
ftr-486	172	20	"	"	PUNCT
ftr-486	172	21	viable	viable	ADJ
ftr-486	172	22	as	as	ADP
ftr-486	172	23	a	a	DET
ftr-486	172	24	means	means	NOUN
ftr-486	172	25	of	of	ADP
ftr-486	172	26	increasing	increase	VERB
ftr-486	172	27	retirement	retirement	NOUN
ftr-486	172	28	income	income	NOUN
ftr-486	172	29	?	?	PUNCT
ftr-486	173	1	should	should	AUX
ftr-486	173	2	it	it	PRON
ftr-486	173	3	continue	continue	VERB
ftr-486	173	4	?	?	PUNCT
ftr-486	174	1	49	49	NUM
ftr-486	174	2	tax	tax	NOUN
ftr-486	174	3	l.	l.	PROPN
ftr-486	174	4	rev	rev	PROPN
ftr-486	174	5	.	.	PROPN
ftr-486	174	6	1	1	NUM
ftr-486	174	7	,	,	PUNCT
ftr-486	174	8	8	8	NUM
ftr-486	174	9	-	-	SYM
ftr-486	174	10	10	10	NUM
ftr-486	174	11	(	(	PUNCT
ftr-486	174	12	1993	1993	NUM
ftr-486	174	13	)	)	PUNCT
ftr-486	174	14	.	.	PUNCT
ftr-486	175	1	1996	1996	NUM
ftr-486	175	2	]	]	PUNCT
ftr-486	175	3	florida	florida	PROPN
ftr-486	175	4	tax	tax	PROPN
ftr-486	175	5	review	review	NOUN
ftr-486	175	6	received	receive	VERB
ftr-486	175	7	from	from	ADP
ftr-486	175	8	s	s	PART
ftr-486	175	9	interest	interest	NOUN
ftr-486	175	10	income	income	NOUN
ftr-486	175	11	total	total	VERB
ftr-486	175	12	$	$	SYM
ftr-486	175	13	96.36	96.36	NUM
ftr-486	175	14	9.64	9.64	NUM
ftr-486	175	15	$	$	SYM
ftr-486	175	16	106.00'9	106.00'9	NUM
ftr-486	175	17	taxable	taxable	ADJ
ftr-486	175	18	income	income	NOUN
ftr-486	175	19	interest	interest	NOUN
ftr-486	175	20	income	income	NOUN
ftr-486	175	21	interest	interest	NOUN
ftr-486	175	22	expense	expense	VERB
ftr-486	175	23	taxable	taxable	ADJ
ftr-486	175	24	income	income	NOUN
ftr-486	175	25	returning	return	VERB
ftr-486	175	26	to	to	ADP
ftr-486	175	27	the	the	DET
ftr-486	175	28	original	original	ADJ
ftr-486	175	29	case	case	NOUN
ftr-486	175	30	,	,	PUNCT
ftr-486	175	31	if	if	SCONJ
ftr-486	175	32	p	p	PRON
ftr-486	175	33	could	could	AUX
ftr-486	175	34	similarly	similarly	ADV
ftr-486	175	35	deduct	deduct	VERB
ftr-486	175	36	the	the	DET
ftr-486	175	37	interest	interest	NOUN
ftr-486	175	38	on	on	ADP
ftr-486	175	39	its	its	PRON
ftr-486	175	40	payment	payment	NOUN
ftr-486	175	41	to	to	ADP
ftr-486	175	42	e	e	NOUN
ftr-486	175	43	,	,	PUNCT
ftr-486	175	44	it	it	PRON
ftr-486	175	45	would	would	AUX
ftr-486	175	46	also	also	ADV
ftr-486	175	47	agree	agree	VERB
ftr-486	175	48	to	to	PART
ftr-486	175	49	assume	assume	VERB
ftr-486	175	50	s	s	NOUN
ftr-486	175	51	's	's	PART
ftr-486	175	52	obligation	obligation	NOUN
ftr-486	175	53	to	to	PART
ftr-486	175	54	e	e	VERB
ftr-486	175	55	for	for	ADP
ftr-486	175	56	a	a	DET
ftr-486	175	57	payment	payment	NOUN
ftr-486	175	58	of	of	ADP
ftr-486	175	59	$	$	SYM
ftr-486	175	60	96.36	96.36	NUM
ftr-486	175	61	.	.	PUNCT
ftr-486	176	1	but	but	CCONJ
ftr-486	176	2	recall	recall	VERB
ftr-486	176	3	that	that	PRON
ftr-486	176	4	e	e	NOUN
ftr-486	176	5	,	,	PUNCT
ftr-486	176	6	in	in	ADP
ftr-486	176	7	return	return	NOUN
ftr-486	176	8	for	for	ADP
ftr-486	176	9	$	$	SYM
ftr-486	176	10	106	106	NUM
ftr-486	176	11	of	of	ADP
ftr-486	176	12	deferred	defer	VERB
ftr-486	176	13	compensation	compensation	NOUN
ftr-486	176	14	,	,	PUNCT
ftr-486	176	15	agreed	agree	VERB
ftr-486	176	16	to	to	PART
ftr-486	176	17	defer	defer	VERB
ftr-486	176	18	wages	wage	NOUN
ftr-486	176	19	of	of	ADP
ftr-486	176	20	$	$	SYM
ftr-486	176	21	100	100	NUM
ftr-486	176	22	.	.	PUNCT
ftr-486	177	1	s	s	PART
ftr-486	177	2	would	would	AUX
ftr-486	177	3	have	have	VERB
ftr-486	177	4	a	a	DET
ftr-486	177	5	windfall	windfall	NOUN
ftr-486	177	6	if	if	SCONJ
ftr-486	177	7	it	it	PRON
ftr-486	177	8	could	could	AUX
ftr-486	177	9	relieve	relieve	VERB
ftr-486	177	10	itself	itself	PRON
ftr-486	177	11	of	of	ADP
ftr-486	177	12	this	this	DET
ftr-486	177	13	obligation	obligation	NOUN
ftr-486	177	14	by	by	ADP
ftr-486	177	15	paying	pay	VERB
ftr-486	177	16	p	p	NOUN
ftr-486	177	17	only	only	ADV
ftr-486	177	18	$	$	SYM
ftr-486	177	19	96.36	96.36	NUM
ftr-486	177	20	,	,	PUNCT
ftr-486	177	21	at	at	ADP
ftr-486	177	22	least	least	ADJ
ftr-486	177	23	if	if	SCONJ
ftr-486	177	24	this	this	DET
ftr-486	177	25	payment	payment	NOUN
ftr-486	177	26	is	be	AUX
ftr-486	177	27	deductible	deductible	ADJ
ftr-486	177	28	as	as	SCONJ
ftr-486	177	29	$	$	SYM
ftr-486	177	30	100	100	NUM
ftr-486	177	31	of	of	ADP
ftr-486	177	32	current	current	ADJ
ftr-486	177	33	wages	wage	NOUN
ftr-486	177	34	would	would	AUX
ftr-486	177	35	be	be	AUX
ftr-486	177	36	.	.	PUNCT
ftr-486	178	1	to	to	PART
ftr-486	178	2	put	put	VERB
ftr-486	178	3	s	s	PRON
ftr-486	178	4	in	in	ADP
ftr-486	178	5	the	the	DET
ftr-486	178	6	same	same	ADJ
ftr-486	178	7	position	position	NOUN
ftr-486	178	8	as	as	SCONJ
ftr-486	178	9	if	if	SCONJ
ftr-486	178	10	it	it	PRON
ftr-486	178	11	had	have	AUX
ftr-486	178	12	paid	pay	VERB
ftr-486	178	13	current	current	ADJ
ftr-486	178	14	compensation	compensation	NOUN
ftr-486	178	15	,	,	PUNCT
ftr-486	178	16	it	it	PRON
ftr-486	178	17	would	would	AUX
ftr-486	178	18	have	have	VERB
ftr-486	178	19	to	to	PART
ftr-486	178	20	make	make	VERB
ftr-486	178	21	a	a	DET
ftr-486	178	22	$	$	SYM
ftr-486	178	23	100	100	NUM
ftr-486	178	24	deductible	deductible	ADJ
ftr-486	178	25	payment	payment	NOUN
ftr-486	178	26	to	to	ADP
ftr-486	178	27	p.	p.	NOUN
ftr-486	178	28	however	however	ADV
ftr-486	178	29	,	,	PUNCT
ftr-486	178	30	p	p	PRON
ftr-486	178	31	would	would	AUX
ftr-486	178	32	have	have	VERB
ftr-486	178	33	a	a	DET
ftr-486	178	34	windfall	windfall	NOUN
ftr-486	178	35	if	if	SCONJ
ftr-486	178	36	it	it	PRON
ftr-486	178	37	would	would	AUX
ftr-486	178	38	not	not	PART
ftr-486	178	39	taxable	taxable	ADJ
ftr-486	178	40	be	be	AUX
ftr-486	178	41	on	on	ADP
ftr-486	178	42	the	the	DET
ftr-486	178	43	receipt	receipt	NOUN
ftr-486	178	44	of	of	ADP
ftr-486	178	45	$	$	SYM
ftr-486	178	46	100	100	NUM
ftr-486	178	47	from	from	ADP
ftr-486	178	48	s	s	PRON
ftr-486	178	49	and	and	CCONJ
ftr-486	178	50	could	could	AUX
ftr-486	178	51	deduct	deduct	VERB
ftr-486	178	52	the	the	DET
ftr-486	178	53	interest	interest	NOUN
ftr-486	178	54	owed	owe	VERB
ftr-486	178	55	to	to	ADP
ftr-486	178	56	e.	e.	PROPN
ftr-486	178	57	amount	amount	PROPN
ftr-486	178	58	received	receive	VERB
ftr-486	178	59	interest	interest	NOUN
ftr-486	178	60	at	at	ADP
ftr-486	178	61	10	10	NUM
ftr-486	178	62	%	%	NOUN
ftr-486	178	63	total	total	ADJ
ftr-486	178	64	available	available	ADJ
ftr-486	178	65	payment	payment	NOUN
ftr-486	178	66	to	to	ADP
ftr-486	178	67	e	e	NOUN
ftr-486	178	68	taxes	taxis	NOUN
ftr-486	178	69	net	net	ADJ
ftr-486	178	70	to	to	ADP
ftr-486	178	71	p	p	NOUN
ftr-486	178	72	$	$	SYM
ftr-486	178	73	100.00	100.00	NUM
ftr-486	178	74	10.00	10.00	NUM
ftr-486	178	75	$	$	SYM
ftr-486	178	76	110.00	110.00	NUM
ftr-486	178	77	$	$	SYM
ftr-486	178	78	106.00	106.00	NUM
ftr-486	178	79	1.60	1.60	NUM
ftr-486	178	80	$	$	SYM
ftr-486	178	81	2.40	2.40	NUM
ftr-486	178	82	interest	interest	NOUN
ftr-486	178	83	income	income	NOUN
ftr-486	178	84	interest	interest	NOUN
ftr-486	178	85	expense	expense	VERB
ftr-486	178	86	taxable	taxable	ADJ
ftr-486	178	87	income	income	NOUN
ftr-486	178	88	tax	tax	NOUN
ftr-486	178	89	at	at	ADP
ftr-486	178	90	40	40	NUM
ftr-486	178	91	%	%	NOUN
ftr-486	178	92	the	the	DET
ftr-486	178	93	key	key	NOUN
ftr-486	178	94	to	to	ADP
ftr-486	178	95	preventing	prevent	VERB
ftr-486	178	96	any	any	DET
ftr-486	178	97	advantage	advantage	NOUN
ftr-486	178	98	from	from	ADP
ftr-486	178	99	the	the	DET
ftr-486	178	100	transfer	transfer	NOUN
ftr-486	178	101	of	of	ADP
ftr-486	178	102	the	the	DET
ftr-486	178	103	liability	liability	NOUN
ftr-486	178	104	lies	lie	VERB
ftr-486	178	105	in	in	ADP
ftr-486	178	106	the	the	DET
ftr-486	178	107	fact	fact	NOUN
ftr-486	178	108	that	that	SCONJ
ftr-486	178	109	the	the	DET
ftr-486	178	110	postponing	postponing	NOUN
ftr-486	178	111	of	of	ADP
ftr-486	178	112	s	s	NOUN
ftr-486	178	113	's	's	PART
ftr-486	178	114	deduction	deduction	NOUN
ftr-486	178	115	until	until	ADP
ftr-486	178	116	payment	payment	NOUN
ftr-486	178	117	is	be	AUX
ftr-486	178	118	equivalent	equivalent	ADJ
ftr-486	178	119	to	to	ADP
ftr-486	178	120	an	an	DET
ftr-486	178	121	immediate	immediate	ADJ
ftr-486	178	122	deduction	deduction	NOUN
ftr-486	178	123	of	of	ADP
ftr-486	178	124	$	$	SYM
ftr-486	178	125	100	100	NUM
ftr-486	178	126	(	(	PUNCT
ftr-486	178	127	which	which	PRON
ftr-486	178	128	s	s	AUX
ftr-486	178	129	gets	get	VERB
ftr-486	178	130	if	if	SCONJ
ftr-486	178	131	it	it	PRON
ftr-486	178	132	can	can	AUX
ftr-486	178	133	deduct	deduct	VERB
ftr-486	178	134	the	the	DET
ftr-486	178	135	payment	payment	NOUN
ftr-486	178	136	to	to	ADP
ftr-486	178	137	p	p	NOUN
ftr-486	178	138	)	)	PUNCT
ftr-486	178	139	,	,	PUNCT
ftr-486	178	140	with	with	ADP
ftr-486	178	141	no	no	DET
ftr-486	178	142	additional	additional	ADJ
ftr-486	178	143	deduction	deduction	NOUN
ftr-486	178	144	for	for	ADP
ftr-486	178	145	interest	interest	NOUN
ftr-486	178	146	.	.	PUNCT
ftr-486	179	1	thus	thus	ADV
ftr-486	179	2	,	,	PUNCT
ftr-486	179	3	in	in	ADP
ftr-486	179	4	the	the	DET
ftr-486	179	5	simple	simple	ADJ
ftr-486	179	6	world	world	NOUN
ftr-486	179	7	of	of	ADP
ftr-486	179	8	uniform	uniform	ADJ
ftr-486	179	9	interest	interest	NOUN
ftr-486	179	10	and	and	CCONJ
ftr-486	179	11	tax	tax	NOUN
ftr-486	179	12	rates	rate	NOUN
ftr-486	179	13	,	,	PUNCT
ftr-486	179	14	s	s	VERB
ftr-486	179	15	can	can	AUX
ftr-486	179	16	be	be	AUX
ftr-486	179	17	allowed	allow	VERB
ftr-486	179	18	a	a	DET
ftr-486	179	19	deduction	deduction	NOUN
ftr-486	179	20	for	for	ADP
ftr-486	179	21	the	the	DET
ftr-486	179	22	$	$	SYM
ftr-486	179	23	100	100	NUM
ftr-486	179	24	payment	payment	NOUN
ftr-486	179	25	to	to	ADP
ftr-486	179	26	p	p	NOUN
ftr-486	179	27	(	(	PUNCT
ftr-486	179	28	and	and	CCONJ
ftr-486	179	29	p	p	NOUN
ftr-486	179	30	need	need	AUX
ftr-486	179	31	not	not	PART
ftr-486	179	32	be	be	AUX
ftr-486	179	33	taxable	taxable	ADJ
ftr-486	179	34	)	)	PUNCT
ftr-486	179	35	,	,	PUNCT
ftr-486	179	36	as	as	ADV
ftr-486	179	37	long	long	ADV
ftr-486	179	38	as	as	SCONJ
ftr-486	179	39	p	p	PROPN
ftr-486	179	40	is	be	AUX
ftr-486	179	41	allowed	allow	VERB
ftr-486	179	42	no	no	DET
ftr-486	179	43	deduction	deduction	NOUN
ftr-486	179	44	for	for	ADP
ftr-486	179	45	the	the	DET
ftr-486	179	46	payment	payment	NOUN
ftr-486	179	47	of	of	ADP
ftr-486	179	48	the	the	DET
ftr-486	179	49	additional	additional	ADJ
ftr-486	179	50	$	$	SYM
ftr-486	179	51	6	6	NUM
ftr-486	179	52	to	to	PART
ftr-486	179	53	e.	e.	PROPN
ftr-486	179	54	it	it	PRON
ftr-486	179	55	is	be	AUX
ftr-486	179	56	,	,	PUNCT
ftr-486	179	57	as	as	SCONJ
ftr-486	179	58	noted	note	VERB
ftr-486	179	59	above	above	ADV
ftr-486	179	60	,	,	PUNCT
ftr-486	179	61	the	the	DET
ftr-486	179	62	denial	denial	NOUN
ftr-486	179	63	of	of	ADP
ftr-486	179	64	the	the	DET
ftr-486	179	65	interest	interest	NOUN
ftr-486	179	66	deduction	deduction	NOUN
ftr-486	179	67	,	,	PUNCT
ftr-486	179	68	not	not	PART
ftr-486	179	69	the	the	DET
ftr-486	179	70	deferral	deferral	NOUN
ftr-486	179	71	,	,	PUNCT
ftr-486	179	72	that	that	PRON
ftr-486	179	73	is	be	AUX
ftr-486	179	74	important	important	ADJ
ftr-486	179	75	.	.	PUNCT
ftr-486	180	1	payment	payment	NOUN
ftr-486	180	2	from	from	ADP
ftr-486	180	3	s	s	PRON
ftr-486	180	4	interest	interest	NOUN
ftr-486	180	5	10	10	NUM
ftr-486	180	6	%	%	NOUN
ftr-486	180	7	amount	amount	NOUN
ftr-486	180	8	available	available	ADJ
ftr-486	180	9	payment	payment	NOUN
ftr-486	180	10	to	to	ADP
ftr-486	180	11	e	e	NOUN
ftr-486	180	12	tax	tax	NOUN
ftr-486	180	13	total	total	ADJ
ftr-486	180	14	payments	payment	NOUN
ftr-486	180	15	$	$	SYM
ftr-486	180	16	100.00	100.00	NUM
ftr-486	180	17	10.00	10.00	NUM
ftr-486	180	18	110.00	110.00	NUM
ftr-486	180	19	106.00	106.00	NUM
ftr-486	180	20	4.00	4.00	NUM
ftr-486	180	21	$	$	SYM
ftr-486	180	22	110.00	110.00	NUM
ftr-486	180	23	taxable	taxable	ADJ
ftr-486	180	24	income	income	NOUN
ftr-486	180	25	interest	interest	NOUN
ftr-486	180	26	deduction	deduction	NOUN
ftr-486	180	27	net	net	ADJ
ftr-486	180	28	taxable	taxable	ADJ
ftr-486	180	29	tax	tax	NOUN
ftr-486	180	30	$	$	SYM
ftr-486	180	31	9.64	9.64	NUM
ftr-486	180	32	9.64	9.64	NUM
ftr-486	180	33	-0$10.00	-0$10.00	PUNCT
ftr-486	180	34	6.00	6.00	NUM
ftr-486	180	35	$	$	SYM
ftr-486	180	36	4.00	4.00	NUM
ftr-486	180	37	$	$	SYM
ftr-486	180	38	1.60	1.60	NUM
ftr-486	180	39	$	$	SYM
ftr-486	180	40	10.00	10.00	NUM
ftr-486	180	41	-0$10.00	-0$10.00	PUNCT
ftr-486	180	42	$	$	SYM
ftr-486	180	43	4.00	4.00	NUM
ftr-486	180	44	19	19	NUM
ftr-486	180	45	.	.	PUNCT
ftr-486	181	1	arguably	arguably	ADV
ftr-486	181	2	,	,	PUNCT
ftr-486	181	3	p	p	PROPN
ftr-486	181	4	is	be	AUX
ftr-486	181	5	taxable	taxable	ADJ
ftr-486	181	6	on	on	ADP
ftr-486	181	7	the	the	DET
ftr-486	181	8	money	money	NOUN
ftr-486	181	9	received	receive	VERB
ftr-486	181	10	from	from	ADP
ftr-486	181	11	s.	s.	PROPN
ftr-486	181	12	if	if	SCONJ
ftr-486	181	13	so	so	ADV
ftr-486	181	14	,	,	PUNCT
ftr-486	181	15	p	p	PRON
ftr-486	181	16	would	would	AUX
ftr-486	181	17	accept	accept	VERB
ftr-486	181	18	$	$	SYM
ftr-486	181	19	96.36	96.36	NUM
ftr-486	181	20	as	as	ADP
ftr-486	181	21	payment	payment	NOUN
ftr-486	181	22	for	for	ADP
ftr-486	181	23	its	its	PRON
ftr-486	181	24	assumption	assumption	NOUN
ftr-486	181	25	of	of	ADP
ftr-486	181	26	the	the	DET
ftr-486	181	27	liability	liability	NOUN
ftr-486	181	28	only	only	ADV
ftr-486	181	29	if	if	SCONJ
ftr-486	181	30	it	it	PRON
ftr-486	181	31	could	could	AUX
ftr-486	181	32	claim	claim	VERB
ftr-486	181	33	an	an	DET
ftr-486	181	34	immediate	immediate	ADJ
ftr-486	181	35	offsetting	offset	VERB
ftr-486	181	36	deduction	deduction	NOUN
ftr-486	181	37	for	for	ADP
ftr-486	181	38	its	its	PRON
ftr-486	181	39	obligation	obligation	NOUN
ftr-486	181	40	to	to	PART
ftr-486	181	41	bank	bank	PROPN
ftr-486	181	42	b	b	PROPN
ftr-486	181	43	and	and	CCONJ
ftr-486	181	44	an	an	DET
ftr-486	181	45	additional	additional	ADJ
ftr-486	181	46	deduction	deduction	NOUN
ftr-486	181	47	of	of	ADP
ftr-486	181	48	$	$	SYM
ftr-486	181	49	9.64	9.64	NUM
ftr-486	181	50	to	to	PART
ftr-486	181	51	reflect	reflect	VERB
ftr-486	181	52	the	the	DET
ftr-486	181	53	increase	increase	NOUN
ftr-486	181	54	in	in	ADP
ftr-486	181	55	its	its	PRON
ftr-486	181	56	obligation	obligation	NOUN
ftr-486	181	57	after	after	ADP
ftr-486	181	58	one	one	NUM
ftr-486	181	59	year	year	NOUN
ftr-486	181	60	.	.	PUNCT
ftr-486	182	1	[	[	X
ftr-486	182	2	vol	vol	NOUN
ftr-486	182	3	.	.	PUNCT
ftr-486	183	1	2:12	2:12	NUM
ftr-486	183	2	assumption	assumption	NOUN
ftr-486	183	3	of	of	ADP
ftr-486	183	4	contingent	contingent	ADJ
ftr-486	183	5	liabilities	liability	NOUN
ftr-486	183	6	on	on	ADP
ftr-486	183	7	sale	sale	NOUN
ftr-486	183	8	of	of	ADP
ftr-486	183	9	a	a	DET
ftr-486	183	10	business	business	NOUN
ftr-486	183	11	even	even	ADV
ftr-486	183	12	if	if	SCONJ
ftr-486	183	13	the	the	DET
ftr-486	183	14	interest	interest	NOUN
ftr-486	183	15	deduction	deduction	NOUN
ftr-486	183	16	is	be	AUX
ftr-486	183	17	denied	deny	VERB
ftr-486	183	18	,	,	PUNCT
ftr-486	183	19	s	s	AUX
ftr-486	183	20	might	might	AUX
ftr-486	183	21	reap	reap	VERB
ftr-486	183	22	a	a	DET
ftr-486	183	23	net	net	ADJ
ftr-486	183	24	tax	tax	NOUN
ftr-486	183	25	savings	saving	NOUN
ftr-486	183	26	by	by	ADP
ftr-486	183	27	transferring	transfer	VERB
ftr-486	183	28	the	the	DET
ftr-486	183	29	liability	liability	NOUN
ftr-486	183	30	to	to	ADP
ftr-486	183	31	a	a	DET
ftr-486	183	32	tax	tax	NOUN
ftr-486	183	33	-	-	PUNCT
ftr-486	183	34	exempt	exempt	ADJ
ftr-486	183	35	p	p	NOUN
ftr-486	183	36	or	or	CCONJ
ftr-486	183	37	to	to	ADP
ftr-486	183	38	a	a	DET
ftr-486	183	39	p	p	X
ftr-486	183	40	subject	subject	NOUN
ftr-486	183	41	to	to	ADP
ftr-486	183	42	a	a	DET
ftr-486	183	43	lower	low	ADJ
ftr-486	183	44	marginal	marginal	ADJ
ftr-486	183	45	rate	rate	NOUN
ftr-486	183	46	of	of	ADP
ftr-486	183	47	tax	tax	NOUN
ftr-486	183	48	.	.	PUNCT
ftr-486	184	1	denying	deny	VERB
ftr-486	184	2	p	p	PRON
ftr-486	184	3	an	an	DET
ftr-486	184	4	interest	interest	NOUN
ftr-486	184	5	deduction	deduction	NOUN
ftr-486	184	6	to	to	PART
ftr-486	184	7	compensate	compensate	VERB
ftr-486	184	8	for	for	ADP
ftr-486	184	9	the	the	DET
ftr-486	184	10	deferral	deferral	NOUN
ftr-486	184	11	of	of	ADP
ftr-486	184	12	income	income	NOUN
ftr-486	184	13	by	by	ADP
ftr-486	184	14	e	e	PROPN
ftr-486	184	15	is	be	AUX
ftr-486	184	16	to	to	ADP
ftr-486	184	17	no	no	DET
ftr-486	184	18	avail	avail	NOUN
ftr-486	184	19	if	if	SCONJ
ftr-486	184	20	p	p	NOUN
ftr-486	184	21	is	be	AUX
ftr-486	184	22	tax	tax	NOUN
ftr-486	184	23	-	-	PUNCT
ftr-486	184	24	exempl	exempl	NOUN
ftr-486	184	25	therefore	therefore	ADV
ftr-486	184	26	,	,	PUNCT
ftr-486	184	27	s	s	VERB
ftr-486	184	28	should	should	AUX
ftr-486	184	29	generally	generally	ADV
ftr-486	184	30	not	not	PART
ftr-486	184	31	be	be	AUX
ftr-486	184	32	allowed	allow	VERB
ftr-486	184	33	to	to	PART
ftr-486	184	34	accelerate	accelerate	VERB
ftr-486	184	35	its	its	PRON
ftr-486	184	36	deduction	deduction	NOUN
ftr-486	184	37	by	by	ADP
ftr-486	184	38	paying	pay	VERB
ftr-486	184	39	p	p	NOUN
ftr-486	184	40	to	to	PART
ftr-486	184	41	assume	assume	VERB
ftr-486	184	42	its	its	PRON
ftr-486	184	43	liability	liability	NOUN
ftr-486	184	44	.	.	PUNCT
ftr-486	184	45	'	'	PUNCT
ftr-486	185	1	however	however	ADV
ftr-486	185	2	,	,	PUNCT
ftr-486	185	3	as	as	SCONJ
ftr-486	185	4	discussed	discuss	VERB
ftr-486	185	5	below	below	ADV
ftr-486	185	6	,	,	PUNCT
ftr-486	185	7	in	in	ADP
ftr-486	185	8	the	the	DET
ftr-486	185	9	context	context	NOUN
ftr-486	185	10	of	of	ADP
ftr-486	185	11	a	a	DET
ftr-486	185	12	sale	sale	NOUN
ftr-486	185	13	of	of	ADP
ftr-486	185	14	a	a	DET
ftr-486	185	15	business	business	NOUN
ftr-486	185	16	,	,	PUNCT
ftr-486	185	17	allowing	allow	VERB
ftr-486	185	18	s	s	PRON
ftr-486	185	19	a	a	DET
ftr-486	185	20	deduction	deduction	NOUN
ftr-486	185	21	should	should	AUX
ftr-486	185	22	be	be	AUX
ftr-486	185	23	acceptable	acceptable	ADJ
ftr-486	185	24	.	.	PUNCT
ftr-486	186	1	c.	c.	NOUN
ftr-486	186	2	sale	sale	NOUN
ftr-486	186	3	of	of	ADP
ftr-486	186	4	the	the	DET
ftr-486	186	5	business	business	NOUN
ftr-486	186	6	1	1	NUM
ftr-486	186	7	.	.	PUNCT
ftr-486	187	1	the	the	DET
ftr-486	187	2	facts.--consider	facts.--consider	NOUN
ftr-486	187	3	the	the	DET
ftr-486	187	4	following	follow	VERB
ftr-486	187	5	example	example	NOUN
ftr-486	187	6	,	,	PUNCT
ftr-486	187	7	which	which	PRON
ftr-486	187	8	again	again	ADV
ftr-486	187	9	assumes	assume	VERB
ftr-486	187	10	the	the	DET
ftr-486	187	11	parties	party	NOUN
ftr-486	187	12	always	always	ADV
ftr-486	187	13	earn	earn	VERB
ftr-486	187	14	10	10	NUM
ftr-486	187	15	%	%	NOUN
ftr-486	187	16	before	before	ADP
ftr-486	187	17	tax	tax	NOUN
ftr-486	187	18	and	and	CCONJ
ftr-486	187	19	are	be	AUX
ftr-486	187	20	always	always	ADV
ftr-486	187	21	subject	subject	ADJ
ftr-486	187	22	to	to	ADP
ftr-486	187	23	tax	tax	NOUN
ftr-486	187	24	at	at	ADP
ftr-486	187	25	40	40	NUM
ftr-486	187	26	%	%	NOUN
ftr-486	187	27	.	.	PUNCT
ftr-486	188	1	production	production	PROPN
ftr-486	188	2	corp	corp	PROPN
ftr-486	188	3	.	.	PROPN
ftr-486	189	1	(	(	PUNCT
ftr-486	189	2	p	p	X
ftr-486	189	3	)	)	PUNCT
ftr-486	189	4	plans	plan	NOUN
ftr-486	189	5	to	to	PART
ftr-486	189	6	acquire	acquire	VERB
ftr-486	189	7	the	the	DET
ftr-486	189	8	assets	asset	NOUN
ftr-486	189	9	of	of	ADP
ftr-486	189	10	standard	standard	PROPN
ftr-486	189	11	corp	corp	PROPN
ftr-486	189	12	.	.	PROPN
ftr-486	189	13	(	(	PUNCT
ftr-486	189	14	s	s	X
ftr-486	189	15	)	)	PUNCT
ftr-486	189	16	on	on	ADP
ftr-486	189	17	the	the	DET
ftr-486	189	18	last	last	ADJ
ftr-486	189	19	day	day	NOUN
ftr-486	189	20	of	of	ADP
ftr-486	189	21	year	year	NOUN
ftr-486	189	22	1	1	NUM
ftr-486	189	23	.	.	PUNCT
ftr-486	190	1	the	the	DET
ftr-486	190	2	assets	asset	NOUN
ftr-486	190	3	have	have	VERB
ftr-486	190	4	a	a	DET
ftr-486	190	5	basis	basis	NOUN
ftr-486	190	6	of	of	ADP
ftr-486	190	7	$	$	SYM
ftr-486	190	8	200	200	NUM
ftr-486	190	9	and	and	CCONJ
ftr-486	190	10	are	be	AUX
ftr-486	190	11	worth	worth	ADJ
ftr-486	190	12	$	$	SYM
ftr-486	190	13	500	500	NUM
ftr-486	190	14	.	.	PUNCT
ftr-486	191	1	s	s	PART
ftr-486	191	2	has	have	VERB
ftr-486	191	3	two	two	NUM
ftr-486	191	4	liabilities	liability	NOUN
ftr-486	191	5	:	:	PUNCT
ftr-486	191	6	a.	a.	NOUN
ftr-486	191	7	a	a	DET
ftr-486	191	8	$	$	SYM
ftr-486	191	9	100	100	NUM
ftr-486	191	10	loan	loan	NOUN
ftr-486	191	11	from	from	ADP
ftr-486	191	12	bank	bank	PROPN
ftr-486	191	13	b	b	PROPN
ftr-486	191	14	,	,	PUNCT
ftr-486	191	15	which	which	PRON
ftr-486	191	16	is	be	AUX
ftr-486	191	17	due	due	ADJ
ftr-486	191	18	,	,	PUNCT
ftr-486	191	19	together	together	ADV
ftr-486	191	20	with	with	ADP
ftr-486	191	21	10	10	NUM
ftr-486	191	22	%	%	NOUN
ftr-486	191	23	interest	interest	NOUN
ftr-486	191	24	,	,	PUNCT
ftr-486	191	25	in	in	ADP
ftr-486	191	26	one	one	NUM
ftr-486	191	27	year	year	NOUN
ftr-486	191	28	(	(	PUNCT
ftr-486	191	29	the	the	DET
ftr-486	191	30	last	last	ADJ
ftr-486	191	31	day	day	NOUN
ftr-486	191	32	of	of	ADP
ftr-486	191	33	year	year	NOUN
ftr-486	191	34	2).2	2).2	NUM
ftr-486	191	35	'	'	PUNCT
ftr-486	191	36	b.	b.	NOUN
ftr-486	191	37	deferred	defer	VERB
ftr-486	191	38	compensation	compensation	NOUN
ftr-486	191	39	of	of	ADP
ftr-486	191	40	$	$	SYM
ftr-486	191	41	106	106	NUM
ftr-486	191	42	due	due	ADP
ftr-486	191	43	to	to	ADP
ftr-486	191	44	edwards	edwards	PROPN
ftr-486	191	45	(	(	PUNCT
ftr-486	191	46	e	e	NOUN
ftr-486	191	47	)	)	PUNCT
ftr-486	191	48	on	on	ADP
ftr-486	191	49	the	the	DET
ftr-486	191	50	last	last	ADJ
ftr-486	191	51	day	day	NOUN
ftr-486	191	52	of	of	ADP
ftr-486	191	53	year	year	NOUN
ftr-486	191	54	2	2	NUM
ftr-486	191	55	.	.	PUNCT
ftr-486	192	1	if	if	SCONJ
ftr-486	192	2	s	s	PRON
ftr-486	192	3	retains	retain	VERB
ftr-486	192	4	the	the	DET
ftr-486	192	5	liabilities	liability	NOUN
ftr-486	192	6	to	to	ADP
ftr-486	192	7	b	b	PROPN
ftr-486	192	8	and	and	CCONJ
ftr-486	192	9	e	e	NOUN
ftr-486	192	10	,	,	PUNCT
ftr-486	192	11	p	p	PROPN
ftr-486	192	12	will	will	AUX
ftr-486	192	13	pay	pay	VERB
ftr-486	192	14	$	$	SYM
ftr-486	192	15	500	500	NUM
ftr-486	192	16	for	for	ADP
ftr-486	192	17	the	the	DET
ftr-486	192	18	business	business	NOUN
ftr-486	192	19	and	and	CCONJ
ftr-486	192	20	s	s	PROPN
ftr-486	192	21	will	will	AUX
ftr-486	192	22	pay	pay	VERB
ftr-486	192	23	b	b	PROPN
ftr-486	192	24	$	$	SYM
ftr-486	192	25	110	110	NUM
ftr-486	192	26	and	and	CCONJ
ftr-486	192	27	e	e	NOUN
ftr-486	192	28	$	$	SYM
ftr-486	192	29	106	106	NUM
ftr-486	192	30	in	in	ADP
ftr-486	192	31	one	one	NUM
ftr-486	192	32	year	year	NOUN
ftr-486	192	33	.	.	PUNCT
ftr-486	193	1	if	if	SCONJ
ftr-486	193	2	p	p	NOUN
ftr-486	193	3	assumes	assume	VERB
ftr-486	193	4	the	the	DET
ftr-486	193	5	liabilities	liability	NOUN
ftr-486	193	6	,	,	PUNCT
ftr-486	193	7	s	s	VERB
ftr-486	193	8	should	should	AUX
ftr-486	193	9	receive	receive	VERB
ftr-486	193	10	only	only	ADV
ftr-486	193	11	$	$	SYM
ftr-486	193	12	300	300	NUM
ftr-486	193	13	.	.	PUNCT
ftr-486	194	1	the	the	DET
ftr-486	194	2	difference	difference	NOUN
ftr-486	194	3	of	of	ADP
ftr-486	194	4	$	$	SYM
ftr-486	194	5	200	200	NUM
ftr-486	194	6	is	be	AUX
ftr-486	194	7	,	,	PUNCT
ftr-486	194	8	as	as	SCONJ
ftr-486	194	9	described	describe	VERB
ftr-486	194	10	below	below	ADV
ftr-486	194	11	,	,	PUNCT
ftr-486	194	12	the	the	DET
ftr-486	194	13	present	present	ADJ
ftr-486	194	14	value	value	NOUN
ftr-486	194	15	of	of	ADP
ftr-486	194	16	the	the	DET
ftr-486	194	17	liabilities	liability	NOUN
ftr-486	194	18	-	-	PUNCT
ftr-486	194	19	the	the	DET
ftr-486	194	20	amount	amount	NOUN
ftr-486	194	21	s	s	VERB
ftr-486	194	22	or	or	CCONJ
ftr-486	194	23	p	p	NOUN
ftr-486	194	24	would	would	AUX
ftr-486	194	25	have	have	VERB
ftr-486	194	26	to	to	PART
ftr-486	194	27	expend	expend	VERB
ftr-486	194	28	to	to	PART
ftr-486	194	29	extinguish	extinguish	VERB
ftr-486	194	30	the	the	DET
ftr-486	194	31	debts	debt	NOUN
ftr-486	194	32	at	at	ADP
ftr-486	194	33	the	the	DET
ftr-486	194	34	time	time	NOUN
ftr-486	194	35	of	of	ADP
ftr-486	194	36	the	the	DET
ftr-486	194	37	sale	sale	NOUN
ftr-486	194	38	.	.	PUNCT
ftr-486	195	1	whether	whether	SCONJ
ftr-486	195	2	it	it	PRON
ftr-486	195	3	transfers	transfer	VERB
ftr-486	195	4	$	$	SYM
ftr-486	195	5	500	500	NUM
ftr-486	195	6	to	to	PART
ftr-486	195	7	s	s	PRON
ftr-486	195	8	or	or	CCONJ
ftr-486	195	9	reduces	reduce	VERB
ftr-486	195	10	the	the	DET
ftr-486	195	11	payment	payment	NOUN
ftr-486	195	12	to	to	ADP
ftr-486	195	13	$	$	SYM
ftr-486	195	14	300	300	NUM
ftr-486	195	15	to	to	PART
ftr-486	195	16	reflect	reflect	VERB
ftr-486	195	17	the	the	DET
ftr-486	195	18	assumption	assumption	NOUN
ftr-486	195	19	of	of	ADP
ftr-486	195	20	the	the	DET
ftr-486	195	21	liabilities	liability	NOUN
ftr-486	195	22	,	,	PUNCT
ftr-486	195	23	p	p	PRON
ftr-486	195	24	effectively	effectively	ADV
ftr-486	195	25	pays	pay	VERB
ftr-486	195	26	$	$	SYM
ftr-486	195	27	500	500	NUM
ftr-486	195	28	for	for	ADP
ftr-486	195	29	the	the	DET
ftr-486	195	30	assets	asset	NOUN
ftr-486	195	31	.	.	PUNCT
ftr-486	196	1	this	this	PRON
ftr-486	196	2	should	should	AUX
ftr-486	196	3	be	be	AUX
ftr-486	196	4	its	its	PRON
ftr-486	196	5	basis	basis	NOUN
ftr-486	196	6	.	.	PUNCT
ftr-486	197	1	similarly	similarly	ADV
ftr-486	197	2	,	,	PUNCT
ftr-486	197	3	in	in	ADP
ftr-486	197	4	either	either	DET
ftr-486	197	5	event	event	NOUN
ftr-486	197	6	,	,	PUNCT
ftr-486	197	7	s	s	VERB
ftr-486	197	8	receives	receive	VERB
ftr-486	197	9	$	$	SYM
ftr-486	197	10	500	500	NUM
ftr-486	197	11	(	(	PUNCT
ftr-486	197	12	perhaps	perhaps	ADV
ftr-486	197	13	in	in	ADP
ftr-486	197	14	part	part	NOUN
ftr-486	197	15	through	through	ADP
ftr-486	197	16	liability	liability	NOUN
ftr-486	197	17	relief	relief	NOUN
ftr-486	197	18	)	)	PUNCT
ftr-486	197	19	,	,	PUNCT
ftr-486	197	20	and	and	CCONJ
ftr-486	197	21	its	its	PRON
ftr-486	197	22	gain	gain	NOUN
ftr-486	197	23	should	should	AUX
ftr-486	197	24	be	be	AUX
ftr-486	197	25	$	$	SYM
ftr-486	197	26	300	300	NUM
ftr-486	197	27	(	(	PUNCT
ftr-486	197	28	$	$	SYM
ftr-486	197	29	500	500	NUM
ftr-486	197	30	,	,	PUNCT
ftr-486	197	31	less	less	ADJ
ftr-486	197	32	basis	basis	NOUN
ftr-486	197	33	of	of	ADP
ftr-486	197	34	$	$	SYM
ftr-486	197	35	200	200	NUM
ftr-486	197	36	)	)	PUNCT
ftr-486	197	37	.	.	PUNCT
ftr-486	198	1	2	2	X
ftr-486	198	2	.	.	X
ftr-486	198	3	treatment	treatment	NOUN
ftr-486	198	4	of	of	ADP
ftr-486	198	5	s.-as	s.-as	PROPN
ftr-486	198	6	just	just	ADV
ftr-486	198	7	stated	state	VERB
ftr-486	198	8	,	,	PUNCT
ftr-486	198	9	if	if	SCONJ
ftr-486	198	10	s	s	PRON
ftr-486	198	11	sells	sell	VERB
ftr-486	198	12	for	for	ADP
ftr-486	198	13	cash	cash	NOUN
ftr-486	198	14	,	,	PUNCT
ftr-486	198	15	part	part	NOUN
ftr-486	198	16	of	of	ADP
ftr-486	198	17	which	which	PRON
ftr-486	198	18	is	be	AUX
ftr-486	198	19	used	use	VERB
ftr-486	198	20	to	to	PART
ftr-486	198	21	pay	pay	VERB
ftr-486	198	22	its	its	PRON
ftr-486	198	23	liabilities	liability	NOUN
ftr-486	198	24	,	,	PUNCT
ftr-486	198	25	it	it	PRON
ftr-486	198	26	will	will	AUX
ftr-486	198	27	have	have	VERB
ftr-486	198	28	a	a	DET
ftr-486	198	29	$	$	SYM
ftr-486	198	30	300	300	NUM
ftr-486	198	31	gain	gain	NOUN
ftr-486	198	32	.	.	PUNCT
ftr-486	199	1	nothing	nothing	PRON
ftr-486	199	2	should	should	AUX
ftr-486	199	3	change	change	VERB
ftr-486	199	4	if	if	SCONJ
ftr-486	199	5	p	p	NOUN
ftr-486	199	6	holds	hold	VERB
ftr-486	199	7	back	back	ADV
ftr-486	199	8	part	part	NOUN
ftr-486	199	9	of	of	ADP
ftr-486	199	10	the	the	DET
ftr-486	199	11	cash	cash	NOUN
ftr-486	199	12	and	and	CCONJ
ftr-486	199	13	assumes	assume	VERB
ftr-486	199	14	the	the	DET
ftr-486	199	15	debt	debt	NOUN
ftr-486	199	16	.	.	PUNCT
ftr-486	200	1	also	also	ADV
ftr-486	200	2	,	,	PUNCT
ftr-486	200	3	in	in	ADP
ftr-486	200	4	both	both	DET
ftr-486	200	5	cases	case	NOUN
ftr-486	200	6	,	,	PUNCT
ftr-486	200	7	s	s	VERB
ftr-486	200	8	20	20	NUM
ftr-486	200	9	.	.	PUNCT
ftr-486	201	1	if	if	SCONJ
ftr-486	201	2	s	s	NOUN
ftr-486	201	3	can	can	AUX
ftr-486	201	4	shift	shift	VERB
ftr-486	201	5	assets	asset	NOUN
ftr-486	201	6	to	to	ADP
ftr-486	201	7	a	a	DET
ftr-486	201	8	tax	tax	NOUN
ftr-486	201	9	-	-	PUNCT
ftr-486	201	10	exempt	exempt	ADJ
ftr-486	201	11	entity	entity	NOUN
ftr-486	201	12	for	for	ADP
ftr-486	201	13	more	more	ADJ
ftr-486	201	14	than	than	ADP
ftr-486	201	15	one	one	NUM
ftr-486	201	16	year	year	NOUN
ftr-486	201	17	,	,	PUNCT
ftr-486	201	18	merely	merely	ADV
ftr-486	201	19	delaying	delay	VERB
ftr-486	201	20	s	s	PROPN
ftr-486	201	21	's	's	PART
ftr-486	201	22	deduction	deduction	NOUN
ftr-486	201	23	until	until	SCONJ
ftr-486	201	24	p	p	NOUN
ftr-486	201	25	pays	pay	NOUN
ftr-486	201	26	does	do	AUX
ftr-486	201	27	not	not	PART
ftr-486	201	28	eliminate	eliminate	VERB
ftr-486	201	29	the	the	DET
ftr-486	201	30	advantage	advantage	NOUN
ftr-486	201	31	of	of	ADP
ftr-486	201	32	avoiding	avoid	VERB
ftr-486	201	33	tax	tax	NOUN
ftr-486	201	34	on	on	ADP
ftr-486	201	35	investment	investment	NOUN
ftr-486	201	36	income	income	NOUN
ftr-486	201	37	.	.	PUNCT
ftr-486	202	1	the	the	DET
ftr-486	202	2	investment	investment	NOUN
ftr-486	202	3	income	income	NOUN
ftr-486	202	4	must	must	AUX
ftr-486	202	5	be	be	AUX
ftr-486	202	6	imputed	impute	VERB
ftr-486	202	7	to	to	ADP
ftr-486	202	8	s	s	PRON
ftr-486	202	9	despite	despite	SCONJ
ftr-486	202	10	the	the	DET
ftr-486	202	11	claimed	claim	VERB
ftr-486	202	12	transfer	transfer	NOUN
ftr-486	202	13	.	.	PUNCT
ftr-486	203	1	21	21	NUM
ftr-486	203	2	.	.	PUNCT
ftr-486	203	3	to	to	PART
ftr-486	203	4	make	make	VERB
ftr-486	203	5	the	the	DET
ftr-486	203	6	example	example	NOUN
ftr-486	203	7	easier	easy	ADJ
ftr-486	203	8	to	to	PART
ftr-486	203	9	follow	follow	VERB
ftr-486	203	10	,	,	PUNCT
ftr-486	203	11	i	i	PRON
ftr-486	203	12	have	have	AUX
ftr-486	203	13	chosen	choose	VERB
ftr-486	203	14	here	here	ADV
ftr-486	203	15	to	to	PART
ftr-486	203	16	hold	hold	VERB
ftr-486	203	17	the	the	DET
ftr-486	203	18	present	present	ADJ
ftr-486	203	19	value	value	NOUN
ftr-486	203	20	of	of	ADP
ftr-486	203	21	the	the	DET
ftr-486	203	22	two	two	NUM
ftr-486	203	23	obligations	obligation	NOUN
ftr-486	203	24	equal	equal	ADJ
ftr-486	203	25	,	,	PUNCT
ftr-486	203	26	at	at	ADP
ftr-486	203	27	$	$	SYM
ftr-486	203	28	100	100	NUM
ftr-486	203	29	,	,	PUNCT
ftr-486	203	30	with	with	ADP
ftr-486	203	31	different	different	ADJ
ftr-486	203	32	amounts	amount	NOUN
ftr-486	203	33	due	due	ADJ
ftr-486	203	34	in	in	ADP
ftr-486	203	35	one	one	NUM
ftr-486	203	36	year	year	NOUN
ftr-486	203	37	.	.	PUNCT
ftr-486	204	1	in	in	ADP
ftr-486	204	2	the	the	DET
ftr-486	204	3	previous	previous	ADJ
ftr-486	204	4	section	section	NOUN
ftr-486	204	5	,	,	PUNCT
ftr-486	204	6	to	to	PART
ftr-486	204	7	make	make	VERB
ftr-486	204	8	the	the	DET
ftr-486	204	9	point	point	NOUN
ftr-486	204	10	,	,	PUNCT
ftr-486	204	11	it	it	PRON
ftr-486	204	12	was	be	AUX
ftr-486	204	13	helpful	helpful	ADJ
ftr-486	204	14	for	for	ADP
ftr-486	204	15	the	the	DET
ftr-486	204	16	amounts	amount	NOUN
ftr-486	204	17	due	due	ADJ
ftr-486	204	18	in	in	ADP
ftr-486	204	19	one	one	NUM
ftr-486	204	20	year	year	NOUN
ftr-486	204	21	to	to	PART
ftr-486	204	22	be	be	AUX
ftr-486	204	23	equal	equal	ADJ
ftr-486	204	24	,	,	PUNCT
ftr-486	204	25	which	which	PRON
ftr-486	204	26	led	lead	VERB
ftr-486	204	27	to	to	ADP
ftr-486	204	28	a	a	DET
ftr-486	204	29	difference	difference	NOUN
ftr-486	204	30	in	in	ADP
ftr-486	204	31	present	present	ADJ
ftr-486	204	32	value	value	NOUN
ftr-486	204	33	.	.	PUNCT
ftr-486	205	1	19961	19961	NUM
ftr-486	205	2	florida	florida	PROPN
ftr-486	205	3	tax	tax	NOUN
ftr-486	205	4	review	review	NOUN
ftr-486	205	5	bears	bear	VERB
ftr-486	205	6	the	the	DET
ftr-486	205	7	economic	economic	ADJ
ftr-486	205	8	burden	burden	NOUN
ftr-486	205	9	of	of	ADP
ftr-486	205	10	the	the	DET
ftr-486	205	11	payment	payment	NOUN
ftr-486	205	12	to	to	ADP
ftr-486	205	13	e	e	NOUN
ftr-486	205	14	,	,	PUNCT
ftr-486	205	15	for	for	ADP
ftr-486	205	16	which	which	PRON
ftr-486	205	17	it	it	PRON
ftr-486	205	18	has	have	AUX
ftr-486	205	19	not	not	PART
ftr-486	205	20	yet	yet	ADV
ftr-486	205	21	obtained	obtain	VERB
ftr-486	205	22	a	a	DET
ftr-486	205	23	deduction	deduction	NOUN
ftr-486	205	24	.	.	PUNCT
ftr-486	206	1	either	either	CCONJ
ftr-486	206	2	it	it	PRON
ftr-486	206	3	receives	receive	VERB
ftr-486	206	4	$	$	SYM
ftr-486	206	5	500	500	NUM
ftr-486	206	6	and	and	CCONJ
ftr-486	206	7	pays	pay	VERB
ftr-486	206	8	$	$	SYM
ftr-486	206	9	106	106	NUM
ftr-486	206	10	to	to	ADP
ftr-486	206	11	e	e	NOUN
ftr-486	206	12	in	in	ADP
ftr-486	206	13	year	year	NOUN
ftr-486	206	14	2	2	NUM
ftr-486	206	15	,	,	PUNCT
ftr-486	206	16	or	or	CCONJ
ftr-486	206	17	it	it	PRON
ftr-486	206	18	suffers	suffer	VERB
ftr-486	206	19	an	an	DET
ftr-486	206	20	equivalent	equivalent	ADJ
ftr-486	206	21	$	$	SYM
ftr-486	206	22	100	100	NUM
ftr-486	206	23	reduction	reduction	NOUN
ftr-486	206	24	in	in	ADP
ftr-486	206	25	the	the	DET
ftr-486	206	26	purchase	purchase	NOUN
ftr-486	206	27	price.22	price.22	NOUN
ftr-486	206	28	it	it	PRON
ftr-486	206	29	should	should	AUX
ftr-486	206	30	get	get	VERB
ftr-486	206	31	a	a	DET
ftr-486	206	32	deduction	deduction	NOUN
ftr-486	206	33	that	that	PRON
ftr-486	206	34	reflects	reflect	VERB
ftr-486	206	35	its	its	PRON
ftr-486	206	36	burden	burden	NOUN
ftr-486	206	37	.	.	PUNCT
ftr-486	207	1	if	if	SCONJ
ftr-486	207	2	s	s	PRON
ftr-486	207	3	retains	retain	VERB
ftr-486	207	4	the	the	DET
ftr-486	207	5	liability	liability	NOUN
ftr-486	207	6	to	to	ADP
ftr-486	207	7	e	e	NOUN
ftr-486	207	8	,	,	PUNCT
ftr-486	207	9	there	there	PRON
ftr-486	207	10	is	be	VERB
ftr-486	207	11	no	no	DET
ftr-486	207	12	problem	problem	NOUN
ftr-486	207	13	.	.	PUNCT
ftr-486	208	1	it	it	PRON
ftr-486	208	2	merely	merely	ADV
ftr-486	208	3	deducts	deduct	VERB
ftr-486	208	4	$	$	SYM
ftr-486	208	5	106	106	NUM
ftr-486	208	6	when	when	SCONJ
ftr-486	208	7	it	it	PRON
ftr-486	208	8	pays	pay	VERB
ftr-486	208	9	,	,	PUNCT
ftr-486	208	10	just	just	ADV
ftr-486	208	11	as	as	SCONJ
ftr-486	208	12	it	it	PRON
ftr-486	208	13	would	would	AUX
ftr-486	208	14	if	if	SCONJ
ftr-486	208	15	the	the	DET
ftr-486	208	16	business	business	NOUN
ftr-486	208	17	had	have	AUX
ftr-486	208	18	not	not	PART
ftr-486	208	19	been	be	AUX
ftr-486	208	20	sold	sell	VERB
ftr-486	208	21	.	.	PUNCT
ftr-486	209	1	if	if	SCONJ
ftr-486	209	2	p	p	NOUN
ftr-486	209	3	assumes	assume	VERB
ftr-486	209	4	the	the	DET
ftr-486	209	5	liability	liability	NOUN
ftr-486	209	6	,	,	PUNCT
ftr-486	209	7	s	s	AUX
ftr-486	209	8	effectively	effectively	ADV
ftr-486	209	9	pays	pay	VERB
ftr-486	209	10	$	$	SYM
ftr-486	209	11	100	100	NUM
ftr-486	209	12	at	at	ADP
ftr-486	209	13	the	the	DET
ftr-486	209	14	time	time	NOUN
ftr-486	209	15	of	of	ADP
ftr-486	209	16	sale	sale	NOUN
ftr-486	209	17	because	because	SCONJ
ftr-486	209	18	the	the	DET
ftr-486	209	19	liability	liability	NOUN
ftr-486	209	20	reduces	reduce	VERB
ftr-486	209	21	the	the	DET
ftr-486	209	22	cash	cash	NOUN
ftr-486	209	23	received	receive	VERB
ftr-486	209	24	for	for	ADP
ftr-486	209	25	the	the	DET
ftr-486	209	26	business	business	NOUN
ftr-486	209	27	.	.	PUNCT
ftr-486	210	1	s	s	PART
ftr-486	210	2	should	should	AUX
ftr-486	210	3	get	get	VERB
ftr-486	210	4	a	a	DET
ftr-486	210	5	deduction	deduction	NOUN
ftr-486	210	6	for	for	ADP
ftr-486	210	7	this	this	DET
ftr-486	210	8	expenditure	expenditure	NOUN
ftr-486	210	9	(	(	PUNCT
ftr-486	210	10	or	or	CCONJ
ftr-486	210	11	an	an	DET
ftr-486	210	12	addition	addition	NOUN
ftr-486	210	13	to	to	ADP
ftr-486	210	14	basis	basis	NOUN
ftr-486	210	15	if	if	SCONJ
ftr-486	210	16	the	the	DET
ftr-486	210	17	salary	salary	NOUN
ftr-486	210	18	is	be	AUX
ftr-486	210	19	capital	capital	NOUN
ftr-486	210	20	rather	rather	ADV
ftr-486	210	21	than	than	ADP
ftr-486	210	22	an	an	DET
ftr-486	210	23	ordinary	ordinary	ADJ
ftr-486	210	24	business	business	NOUN
ftr-486	210	25	expense	expense	NOUN
ftr-486	210	26	)	)	PUNCT
ftr-486	210	27	.	.	PUNCT
ftr-486	211	1	while	while	SCONJ
ftr-486	211	2	this	this	PRON
ftr-486	211	3	accelerates	accelerate	VERB
ftr-486	211	4	the	the	DET
ftr-486	211	5	deduction	deduction	NOUN
ftr-486	211	6	as	as	SCONJ
ftr-486	211	7	compared	compare	VERB
ftr-486	211	8	to	to	ADP
ftr-486	211	9	the	the	DET
ftr-486	211	10	situation	situation	NOUN
ftr-486	211	11	where	where	SCONJ
ftr-486	211	12	the	the	DET
ftr-486	211	13	business	business	NOUN
ftr-486	211	14	is	be	AUX
ftr-486	211	15	not	not	PART
ftr-486	211	16	transferred	transfer	VERB
ftr-486	211	17	or	or	CCONJ
ftr-486	211	18	s	s	NOUN
ftr-486	211	19	retains	retain	VERB
ftr-486	211	20	the	the	DET
ftr-486	211	21	obligation	obligation	NOUN
ftr-486	211	22	,	,	PUNCT
ftr-486	211	23	the	the	DET
ftr-486	211	24	present	present	ADJ
ftr-486	211	25	value	value	NOUN
ftr-486	211	26	of	of	ADP
ftr-486	211	27	the	the	DET
ftr-486	211	28	deduction	deduction	NOUN
ftr-486	211	29	is	be	AUX
ftr-486	211	30	unchanged	unchanged	ADJ
ftr-486	211	31	.	.	PUNCT
ftr-486	212	1	a	a	DET
ftr-486	212	2	deduction	deduction	NOUN
ftr-486	212	3	of	of	ADP
ftr-486	212	4	$	$	SYM
ftr-486	212	5	100	100	NUM
ftr-486	212	6	at	at	ADP
ftr-486	212	7	the	the	DET
ftr-486	212	8	time	time	NOUN
ftr-486	212	9	of	of	ADP
ftr-486	212	10	the	the	DET
ftr-486	212	11	sale	sale	NOUN
ftr-486	212	12	is	be	AUX
ftr-486	212	13	mathematically	mathematically	ADV
ftr-486	212	14	and	and	CCONJ
ftr-486	212	15	economically	economically	ADV
ftr-486	212	16	equivalent	equivalent	ADJ
ftr-486	212	17	to	to	ADP
ftr-486	212	18	a	a	DET
ftr-486	212	19	deduction	deduction	NOUN
ftr-486	212	20	of	of	ADP
ftr-486	212	21	$	$	SYM
ftr-486	212	22	106	106	NUM
ftr-486	212	23	one	one	NUM
ftr-486	212	24	year	year	NOUN
ftr-486	212	25	later.23	later.23	NOUN
ftr-486	212	26	as	as	SCONJ
ftr-486	212	27	shown	show	VERB
ftr-486	212	28	in	in	ADP
ftr-486	212	29	the	the	DET
ftr-486	212	30	first	first	ADJ
ftr-486	212	31	column	column	NOUN
ftr-486	212	32	of	of	ADP
ftr-486	212	33	table	table	NOUN
ftr-486	212	34	i	i	PRON
ftr-486	212	35	,	,	PUNCT
ftr-486	212	36	the	the	DET
ftr-486	212	37	$	$	SYM
ftr-486	212	38	100	100	NUM
ftr-486	212	39	deduction	deduction	NOUN
ftr-486	212	40	produces	produce	VERB
ftr-486	212	41	a	a	DET
ftr-486	212	42	tax	tax	NOUN
ftr-486	212	43	savings	saving	NOUN
ftr-486	212	44	of	of	ADP
ftr-486	212	45	$	$	SYM
ftr-486	212	46	40	40	NUM
ftr-486	212	47	,	,	PUNCT
ftr-486	212	48	which	which	PRON
ftr-486	212	49	if	if	SCONJ
ftr-486	212	50	invested	invest	VERB
ftr-486	212	51	for	for	ADP
ftr-486	212	52	one	one	NUM
ftr-486	212	53	year	year	NOUN
ftr-486	212	54	at	at	ADP
ftr-486	212	55	10	10	NUM
ftr-486	212	56	%	%	NOUN
ftr-486	212	57	,	,	PUNCT
ftr-486	212	58	will	will	AUX
ftr-486	212	59	accumulate	accumulate	VERB
ftr-486	212	60	to	to	ADP
ftr-486	212	61	$	$	SYM
ftr-486	212	62	42.40	42.40	NUM
ftr-486	212	63	after	after	ADP
ftr-486	212	64	tax	tax	NOUN
ftr-486	212	65	,	,	PUNCT
ftr-486	212	66	the	the	DET
ftr-486	212	67	same	same	ADJ
ftr-486	212	68	amount	amount	NOUN
ftr-486	212	69	that	that	PRON
ftr-486	212	70	would	would	AUX
ftr-486	212	71	be	be	AUX
ftr-486	212	72	derived	derive	VERB
ftr-486	212	73	from	from	ADP
ftr-486	212	74	a	a	DET
ftr-486	212	75	tax	tax	NOUN
ftr-486	212	76	deduction	deduction	NOUN
ftr-486	212	77	of	of	ADP
ftr-486	212	78	$	$	SYM
ftr-486	212	79	106	106	NUM
ftr-486	212	80	for	for	ADP
ftr-486	212	81	year	year	NOUN
ftr-486	212	82	2	2	NUM
ftr-486	212	83	.	.	PUNCT
ftr-486	213	1	in	in	ADP
ftr-486	213	2	the	the	DET
ftr-486	213	3	case	case	NOUN
ftr-486	213	4	of	of	ADP
ftr-486	213	5	an	an	DET
ftr-486	213	6	expressly	expressly	ADV
ftr-486	213	7	-	-	PUNCT
ftr-486	213	8	assumed	assume	VERB
ftr-486	213	9	liability	liability	NOUN
ftr-486	213	10	,	,	PUNCT
ftr-486	213	11	the	the	DET
ftr-486	213	12	regulations	regulation	NOUN
ftr-486	213	13	,	,	PUNCT
ftr-486	213	14	in	in	ADP
ftr-486	213	15	accord	accord	NOUN
ftr-486	213	16	with	with	ADP
ftr-486	213	17	much	much	ADJ
ftr-486	213	18	of	of	ADP
ftr-486	213	19	the	the	DET
ftr-486	213	20	case	case	NOUN
ftr-486	213	21	law	law	NOUN
ftr-486	213	22	,	,	PUNCT
ftr-486	213	23	24	24	NUM
ftr-486	213	24	allow	allow	VERB
ftr-486	213	25	a	a	DET
ftr-486	213	26	seller	seller	NOUN
ftr-486	213	27	this	this	DET
ftr-486	213	28	deduction	deduction	NOUN
ftr-486	213	29	in	in	ADP
ftr-486	213	30	some	some	DET
ftr-486	213	31	circumstances.2	circumstances.2	NOUN
ftr-486	213	32	the	the	DET
ftr-486	213	33	regulations	regulation	NOUN
ftr-486	213	34	provide	provide	VERB
ftr-486	213	35	that	that	SCONJ
ftr-486	213	36	if	if	SCONJ
ftr-486	213	37	a	a	DET
ftr-486	213	38	deduction	deduction	NOUN
ftr-486	213	39	would	would	AUX
ftr-486	213	40	have	have	AUX
ftr-486	213	41	been	be	AUX
ftr-486	213	42	allowed	allow	VERB
ftr-486	213	43	but	but	CCONJ
ftr-486	213	44	for	for	ADP
ftr-486	213	45	the	the	DET
ftr-486	213	46	economic	economic	ADJ
ftr-486	213	47	performance	performance	NOUN
ftr-486	213	48	requirement	requirement	NOUN
ftr-486	213	49	,	,	PUNCT
ftr-486	213	50	economic	economic	ADJ
ftr-486	213	51	performance	performance	NOUN
ftr-486	213	52	occurs	occur	VERB
ftr-486	213	53	as	as	SCONJ
ftr-486	213	54	the	the	DET
ftr-486	213	55	seller	seller	NOUN
ftr-486	213	56	takes	take	VERB
ftr-486	213	57	account	account	NOUN
ftr-486	213	58	of	of	ADP
ftr-486	213	59	the	the	DET
ftr-486	213	60	amount	amount	NOUN
ftr-486	213	61	realized	realize	VERB
ftr-486	213	62	.	.	PUNCT
ftr-486	214	1	unfortunately	unfortunately	ADV
ftr-486	214	2	,	,	PUNCT
ftr-486	214	3	because	because	SCONJ
ftr-486	214	4	sections	section	NOUN
ftr-486	214	5	404(a)(5	404(a)(5	NUM
ftr-486	214	6	)	)	PUNCT
ftr-486	214	7	and	and	CCONJ
ftr-486	214	8	267	267	NUM
ftr-486	214	9	require	require	NOUN
ftr-486	214	10	inclusion	inclusion	NOUN
ftr-486	214	11	of	of	ADP
ftr-486	214	12	income	income	NOUN
ftr-486	214	13	by	by	ADP
ftr-486	214	14	the	the	DET
ftr-486	214	15	payee	payee	NOUN
ftr-486	214	16	as	as	ADP
ftr-486	214	17	a	a	DET
ftr-486	214	18	condition	condition	NOUN
ftr-486	214	19	for	for	ADP
ftr-486	214	20	a	a	DET
ftr-486	214	21	deduction	deduction	NOUN
ftr-486	214	22	,	,	PUNCT
ftr-486	214	23	when	when	SCONJ
ftr-486	214	24	either	either	PRON
ftr-486	214	25	of	of	ADP
ftr-486	214	26	these	these	DET
ftr-486	214	27	sections	section	NOUN
ftr-486	214	28	applies	apply	VERB
ftr-486	214	29	,	,	PUNCT
ftr-486	214	30	the	the	DET
ftr-486	214	31	irs	irs	PROPN
ftr-486	214	32	may	may	AUX
ftr-486	214	33	not	not	PART
ftr-486	214	34	be	be	AUX
ftr-486	214	35	able	able	ADJ
ftr-486	214	36	to	to	PART
ftr-486	214	37	allow	allow	VERB
ftr-486	214	38	a	a	DET
ftr-486	214	39	deduction	deduction	NOUN
ftr-486	214	40	at	at	ADP
ftr-486	214	41	the	the	DET
ftr-486	214	42	time	time	NOUN
ftr-486	214	43	of	of	ADP
ftr-486	214	44	the	the	DET
ftr-486	214	45	sale	sale	NOUN
ftr-486	214	46	without	without	ADP
ftr-486	214	47	a	a	DET
ftr-486	214	48	change	change	NOUN
ftr-486	214	49	in	in	ADP
ftr-486	214	50	the	the	DET
ftr-486	214	51	law.26	law.26	NOUN
ftr-486	214	52	in	in	ADP
ftr-486	214	53	addition	addition	NOUN
ftr-486	214	54	,	,	PUNCT
ftr-486	214	55	the	the	DET
ftr-486	214	56	economic	economic	ADJ
ftr-486	214	57	performance	performance	NOUN
ftr-486	214	58	regulations	regulation	NOUN
ftr-486	214	59	do	do	AUX
ftr-486	214	60	not	not	PART
ftr-486	214	61	deal	deal	VERB
ftr-486	214	62	with	with	ADP
ftr-486	214	63	contingent	contingent	ADJ
ftr-486	214	64	liabilities	liability	NOUN
ftr-486	214	65	.	.	PUNCT
ftr-486	215	1	3	3	X
ftr-486	215	2	.	.	X
ftr-486	215	3	treatment	treatment	NOUN
ftr-486	215	4	of	of	ADP
ftr-486	215	5	p.-if	p.-if	NOUN
ftr-486	215	6	the	the	DET
ftr-486	215	7	assets	asset	NOUN
ftr-486	215	8	are	be	AUX
ftr-486	215	9	worth	worth	ADJ
ftr-486	215	10	$	$	SYM
ftr-486	215	11	500	500	NUM
ftr-486	215	12	,	,	PUNCT
ftr-486	215	13	p	p	PRON
ftr-486	215	14	should	should	AUX
ftr-486	215	15	pay	pay	VERB
ftr-486	215	16	$	$	SYM
ftr-486	215	17	300	300	NUM
ftr-486	215	18	in	in	ADP
ftr-486	215	19	cash	cash	NOUN
ftr-486	215	20	if	if	SCONJ
ftr-486	215	21	it	it	PRON
ftr-486	215	22	assumes	assume	VERB
ftr-486	215	23	the	the	DET
ftr-486	215	24	liabilities	liability	NOUN
ftr-486	215	25	to	to	ADP
ftr-486	215	26	b	b	PROPN
ftr-486	215	27	and	and	CCONJ
ftr-486	215	28	e.	e.	PROPN
ftr-486	215	29	the	the	DET
ftr-486	215	30	liability	liability	NOUN
ftr-486	215	31	assumption	assumption	NOUN
ftr-486	215	32	22	22	NUM
ftr-486	215	33	.	.	PUNCT
ftr-486	216	1	if	if	SCONJ
ftr-486	216	2	s	s	PRON
ftr-486	216	3	receives	receive	VERB
ftr-486	216	4	$	$	SYM
ftr-486	216	5	500	500	NUM
ftr-486	216	6	,	,	PUNCT
ftr-486	216	7	it	it	PRON
ftr-486	216	8	should	should	AUX
ftr-486	216	9	put	put	VERB
ftr-486	216	10	$	$	SYM
ftr-486	216	11	100	100	NUM
ftr-486	216	12	aside	aside	ADV
ftr-486	216	13	in	in	ADP
ftr-486	216	14	order	order	NOUN
ftr-486	216	15	to	to	PART
ftr-486	216	16	meet	meet	VERB
ftr-486	216	17	its	its	PRON
ftr-486	216	18	obligation	obligation	NOUN
ftr-486	216	19	to	to	PART
ftr-486	216	20	e	e	VERB
ftr-486	216	21	,	,	PUNCT
ftr-486	216	22	leaving	leave	VERB
ftr-486	216	23	it	it	PRON
ftr-486	216	24	in	in	ADP
ftr-486	216	25	the	the	DET
ftr-486	216	26	same	same	ADJ
ftr-486	216	27	position	position	NOUN
ftr-486	216	28	as	as	SCONJ
ftr-486	216	29	if	if	SCONJ
ftr-486	216	30	it	it	PRON
ftr-486	216	31	received	receive	VERB
ftr-486	216	32	only	only	ADV
ftr-486	216	33	$	$	SYM
ftr-486	216	34	400	400	NUM
ftr-486	216	35	.	.	PUNCT
ftr-486	217	1	if	if	SCONJ
ftr-486	217	2	s	s	PRON
ftr-486	217	3	earns	earn	VERB
ftr-486	217	4	10	10	NUM
ftr-486	217	5	%	%	NOUN
ftr-486	217	6	interest	interest	NOUN
ftr-486	217	7	and	and	CCONJ
ftr-486	217	8	pays	pay	VERB
ftr-486	217	9	tax	tax	NOUN
ftr-486	217	10	at	at	ADP
ftr-486	217	11	a	a	DET
ftr-486	217	12	40	40	NUM
ftr-486	217	13	%	%	NOUN
ftr-486	217	14	rate	rate	NOUN
ftr-486	217	15	,	,	PUNCT
ftr-486	217	16	$	$	SYM
ftr-486	217	17	106	106	NUM
ftr-486	217	18	will	will	AUX
ftr-486	217	19	be	be	AUX
ftr-486	217	20	accumulated	accumulate	VERB
ftr-486	217	21	at	at	ADP
ftr-486	217	22	the	the	DET
ftr-486	217	23	end	end	NOUN
ftr-486	217	24	of	of	ADP
ftr-486	217	25	one	one	NUM
ftr-486	217	26	year	year	NOUN
ftr-486	217	27	.	.	PUNCT
ftr-486	218	1	23	23	NUM
ftr-486	218	2	.	.	PUNCT
ftr-486	219	1	see	see	VERB
ftr-486	219	2	generally	generally	ADV
ftr-486	219	3	staff	staff	NOUN
ftr-486	219	4	of	of	ADP
ftr-486	219	5	joint	joint	ADJ
ftr-486	219	6	comm	comm	NOUN
ftr-486	219	7	.	.	PUNCT
ftr-486	220	1	on	on	ADP
ftr-486	220	2	tax'n	tax'n	NOUN
ftr-486	220	3	,	,	PUNCT
ftr-486	220	4	general	general	ADJ
ftr-486	220	5	explanation	explanation	NOUN
ftr-486	220	6	of	of	ADP
ftr-486	220	7	the	the	DET
ftr-486	220	8	revenue	revenue	NOUN
ftr-486	220	9	provisions	provision	NOUN
ftr-486	220	10	of	of	ADP
ftr-486	220	11	the	the	DET
ftr-486	220	12	deficit	deficit	NOUN
ftr-486	220	13	reduction	reduction	NOUN
ftr-486	220	14	act	act	NOUN
ftr-486	220	15	of	of	ADP
ftr-486	220	16	1984	1984	NUM
ftr-486	220	17	,	,	PUNCT
ftr-486	220	18	at	at	ADP
ftr-486	220	19	261	261	NUM
ftr-486	220	20	(	(	PUNCT
ftr-486	220	21	1984	1984	NUM
ftr-486	220	22	)	)	PUNCT
ftr-486	221	1	[	[	X
ftr-486	221	2	hereinafter	hereinafter	NOUN
ftr-486	221	3	1984	1984	NUM
ftr-486	221	4	bluebook	bluebook	NOUN
ftr-486	221	5	]	]	PUNCT
ftr-486	221	6	;	;	PUNCT
ftr-486	221	7	halperin	halperin	PROPN
ftr-486	221	8	,	,	PUNCT
ftr-486	221	9	supra	supra	PROPN
ftr-486	221	10	note	note	NOUN
ftr-486	221	11	5	5	NUM
ftr-486	221	12	,	,	PUNCT
ftr-486	221	13	at	at	ADP
ftr-486	221	14	521	521	NUM
ftr-486	221	15	-	-	SYM
ftr-486	221	16	23	23	NUM
ftr-486	221	17	,	,	PUNCT
ftr-486	221	18	531	531	NUM
ftr-486	221	19	-	-	SYM
ftr-486	221	20	34	34	NUM
ftr-486	221	21	.	.	PUNCT
ftr-486	222	1	compare	compare	VERB
ftr-486	222	2	irc	irc	PROPN
ftr-486	222	3	§	§	PROPN
ftr-486	222	4	468a	468a	PROPN
ftr-486	222	5	.	.	PUNCT
ftr-486	223	1	24	24	NUM
ftr-486	223	2	.	.	PUNCT
ftr-486	224	1	keyes	keyes	PROPN
ftr-486	224	2	,	,	PUNCT
ftr-486	224	3	supra	supra	PROPN
ftr-486	224	4	note	note	NOUN
ftr-486	224	5	2	2	NUM
ftr-486	224	6	,	,	PUNCT
ftr-486	224	7	§	§	NOUN
ftr-486	224	8	§	§	PROPN
ftr-486	224	9	21.03[l][a	21.03[l][a	NOUN
ftr-486	224	10	]	]	PUNCT
ftr-486	224	11	,	,	PUNCT
ftr-486	224	12	21.04[2][a][iii	21.04[2][a][iii	NOUN
ftr-486	224	13	]	]	X
ftr-486	224	14	;	;	PUNCT
ftr-486	224	15	nysba	nysba	PROPN
ftr-486	224	16	,	,	PUNCT
ftr-486	224	17	supra	supra	PROPN
ftr-486	224	18	note	note	NOUN
ftr-486	224	19	2	2	NUM
ftr-486	224	20	,	,	PUNCT
ftr-486	224	21	at	at	ADP
ftr-486	224	22	885	885	NUM
ftr-486	224	23	-	-	SYM
ftr-486	224	24	87	87	NUM
ftr-486	224	25	(	(	PUNCT
ftr-486	224	26	discussion	discussion	NOUN
ftr-486	224	27	of	of	ADP
ftr-486	224	28	support	support	NOUN
ftr-486	224	29	for	for	ADP
ftr-486	224	30	this	this	DET
ftr-486	224	31	position	position	NOUN
ftr-486	224	32	)	)	PUNCT
ftr-486	224	33	;	;	PUNCT
ftr-486	224	34	youngwood	youngwood	NOUN
ftr-486	224	35	,	,	PUNCT
ftr-486	224	36	supra	supra	ADJ
ftr-486	224	37	note	note	NOUN
ftr-486	224	38	2	2	NUM
ftr-486	224	39	,	,	PUNCT
ftr-486	224	40	at	at	ADP
ftr-486	224	41	772	772	NUM
ftr-486	224	42	.	.	PUNCT
ftr-486	224	43	25	25	NUM
ftr-486	224	44	.	.	PUNCT
ftr-486	224	45	regs	regs	PROPN
ftr-486	224	46	.	.	PUNCT
ftr-486	225	1	§	§	PROPN
ftr-486	225	2	1.461	1.461	NUM
ftr-486	225	3	-	-	NUM
ftr-486	225	4	4(d)(5	4(d)(5	NUM
ftr-486	225	5	)	)	PUNCT
ftr-486	225	6	,	,	PUNCT
ftr-486	225	7	(	(	PUNCT
ftr-486	225	8	g)(1)(ii)(c	g)(1)(ii)(c	NOUN
ftr-486	225	9	)	)	PUNCT
ftr-486	225	10	.	.	PUNCT
ftr-486	226	1	26	26	NUM
ftr-486	226	2	.	.	PUNCT
ftr-486	227	1	see	see	VERB
ftr-486	227	2	priv	priv	PROPN
ftr-486	227	3	.	.	PUNCT
ftr-486	228	1	let	let	VERB
ftr-486	228	2	.	.	PUNCT
ftr-486	229	1	rul	rul	NOUN
ftr-486	229	2	.	.	PROPN
ftr-486	229	3	8939002	8939002	NUM
ftr-486	229	4	(	(	PUNCT
ftr-486	229	5	june	june	PROPN
ftr-486	229	6	15	15	NUM
ftr-486	229	7	,	,	PUNCT
ftr-486	229	8	1989	1989	NUM
ftr-486	229	9	)	)	PUNCT
ftr-486	229	10	;	;	PUNCT
ftr-486	229	11	irs	irs	PROPN
ftr-486	229	12	technical	technical	ADJ
ftr-486	229	13	advice	advice	NOUN
ftr-486	229	14	memorandums	memorandum	NOUN
ftr-486	229	15	,	,	PUNCT
ftr-486	229	16	45	45	NUM
ftr-486	229	17	tax	tax	NOUN
ftr-486	229	18	notes	note	NOUN
ftr-486	229	19	189	189	NUM
ftr-486	229	20	-	-	SYM
ftr-486	229	21	90	90	NUM
ftr-486	229	22	(	(	PUNCT
ftr-486	229	23	oct	oct	PROPN
ftr-486	229	24	.	.	PROPN
ftr-486	229	25	9	9	NUM
ftr-486	229	26	,	,	PUNCT
ftr-486	229	27	1989	1989	NUM
ftr-486	229	28	)	)	PUNCT
ftr-486	229	29	;	;	PUNCT
ftr-486	229	30	keyes	keyes	PROPN
ftr-486	229	31	,	,	PUNCT
ftr-486	229	32	supra	supra	PROPN
ftr-486	229	33	note	note	NOUN
ftr-486	229	34	2	2	NUM
ftr-486	229	35	,	,	PUNCT
ftr-486	229	36	§	§	NOUN
ftr-486	229	37	21.04[2][a][iii	21.04[2][a][iii	NOUN
ftr-486	229	38	]	]	PUNCT
ftr-486	229	39	.	.	PUNCT
ftr-486	230	1	27	27	NUM
ftr-486	230	2	.	.	PUNCT
ftr-486	231	1	see	see	VERB
ftr-486	231	2	regs	reg	NOUN
ftr-486	231	3	.	.	PUNCT
ftr-486	232	1	§	§	PROPN
ftr-486	232	2	1.461	1.461	NUM
ftr-486	232	3	-	-	SYM
ftr-486	232	4	40	40	NUM
ftr-486	232	5	)	)	PUNCT
ftr-486	232	6	(	(	PUNCT
ftr-486	232	7	"	"	PUNCT
ftr-486	232	8	contingent	contingent	ADJ
ftr-486	232	9	liabilities	liability	NOUN
ftr-486	232	10	.	.	PUNCT
ftr-486	233	1	[	[	X
ftr-486	233	2	reserved	reserve	VERB
ftr-486	233	3	]	]	X
ftr-486	233	4	"	"	PUNCT
ftr-486	233	5	)	)	PUNCT
ftr-486	233	6	.	.	PUNCT
ftr-486	234	1	[	[	X
ftr-486	234	2	vol	vol	NOUN
ftr-486	234	3	2:12	2:12	NUM
ftr-486	234	4	assumption	assumption	NOUN
ftr-486	234	5	of	of	ADP
ftr-486	234	6	contingent	contingent	ADJ
ftr-486	234	7	liabilities	liability	NOUN
ftr-486	234	8	on	on	ADP
ftr-486	234	9	sale	sale	NOUN
ftr-486	234	10	of	of	ADP
ftr-486	234	11	a	a	DET
ftr-486	234	12	business	business	NOUN
ftr-486	234	13	should	should	AUX
ftr-486	234	14	be	be	AUX
ftr-486	234	15	reflected	reflect	VERB
ftr-486	234	16	in	in	ADP
ftr-486	234	17	p	p	PROPN
ftr-486	234	18	's	's	PART
ftr-486	234	19	basis	basis	NOUN
ftr-486	234	20	for	for	ADP
ftr-486	234	21	the	the	DET
ftr-486	234	22	assets	asset	NOUN
ftr-486	234	23	,	,	PUNCT
ftr-486	234	24	which	which	PRON
ftr-486	234	25	should	should	AUX
ftr-486	234	26	be	be	AUX
ftr-486	234	27	$	$	SYM
ftr-486	234	28	500	500	NUM
ftr-486	234	29	.	.	PUNCT
ftr-486	235	1	28	28	NUM
ftr-486	235	2	upon	upon	SCONJ
ftr-486	235	3	payment	payment	NOUN
ftr-486	235	4	of	of	ADP
ftr-486	235	5	the	the	DET
ftr-486	235	6	loan	loan	NOUN
ftr-486	235	7	to	to	ADP
ftr-486	235	8	b	b	NOUN
ftr-486	235	9	,	,	PUNCT
ftr-486	235	10	p	p	NOUN
ftr-486	235	11	can	can	AUX
ftr-486	235	12	deduct	deduct	VERB
ftr-486	235	13	interest	interest	NOUN
ftr-486	235	14	of	of	ADP
ftr-486	235	15	$	$	SYM
ftr-486	235	16	10	10	NUM
ftr-486	235	17	.	.	PUNCT
ftr-486	236	1	should	should	AUX
ftr-486	236	2	p	p	NOUN
ftr-486	236	3	get	get	VERB
ftr-486	236	4	a	a	DET
ftr-486	236	5	$	$	SYM
ftr-486	236	6	6	6	NUM
ftr-486	236	7	interest	interest	NOUN
ftr-486	236	8	deduction	deduction	NOUN
ftr-486	236	9	when	when	SCONJ
ftr-486	236	10	it	it	PRON
ftr-486	236	11	pays	pay	VERB
ftr-486	236	12	$	$	SYM
ftr-486	236	13	106	106	NUM
ftr-486	236	14	to	to	ADP
ftr-486	236	15	e	e	NOUN
ftr-486	236	16	?	?	PUNCT
ftr-486	236	17	.	.	PUNCT
ftr-486	237	1	as	as	SCONJ
ftr-486	237	2	current	current	ADJ
ftr-486	237	3	law	law	NOUN
ftr-486	237	4	appears	appear	VERB
ftr-486	237	5	to	to	PART
ftr-486	237	6	require	require	VERB
ftr-486	237	7	,	,	PUNCT
ftr-486	237	8	'	'	PUNCT
ftr-486	237	9	the	the	DET
ftr-486	237	10	answer	answer	NOUN
ftr-486	237	11	should	should	AUX
ftr-486	237	12	be	be	AUX
ftr-486	237	13	no	no	PRON
ftr-486	237	14	.	.	PUNCT
ftr-486	238	1	because	because	SCONJ
ftr-486	238	2	s	s	NOUN
ftr-486	238	3	'	'	PART
ftr-486	238	4	deduction	deduction	NOUN
ftr-486	238	5	for	for	ADP
ftr-486	238	6	the	the	DET
ftr-486	238	7	deferred	defer	VERB
ftr-486	238	8	salary	salary	NOUN
ftr-486	238	9	would	would	AUX
ftr-486	238	10	,	,	PUNCT
ftr-486	238	11	in	in	ADP
ftr-486	238	12	the	the	DET
ftr-486	238	13	absence	absence	NOUN
ftr-486	238	14	of	of	ADP
ftr-486	238	15	a	a	DET
ftr-486	238	16	sale	sale	NOUN
ftr-486	238	17	,	,	PUNCT
ftr-486	238	18	have	have	AUX
ftr-486	238	19	been	be	AUX
ftr-486	238	20	delayed	delay	VERB
ftr-486	238	21	until	until	ADP
ftr-486	238	22	payment	payment	NOUN
ftr-486	238	23	,	,	PUNCT
ftr-486	238	24	we	we	PRON
ftr-486	238	25	have	have	AUX
ftr-486	238	26	assumed	assume	VERB
ftr-486	238	27	that	that	SCONJ
ftr-486	238	28	interest	interest	NOUN
ftr-486	238	29	on	on	ADP
ftr-486	238	30	the	the	DET
ftr-486	238	31	deferred	defer	VERB
ftr-486	238	32	amount	amount	NOUN
ftr-486	238	33	effectively	effectively	ADV
ftr-486	238	34	accrues	accrue	VERB
ftr-486	238	35	at	at	ADP
ftr-486	238	36	an	an	DET
ftr-486	238	37	after	after	ADP
ftr-486	238	38	-	-	PUNCT
ftr-486	238	39	tax	tax	NOUN
ftr-486	238	40	rate	rate	NOUN
ftr-486	238	41	of	of	ADP
ftr-486	238	42	return	return	NOUN
ftr-486	238	43	(	(	PUNCT
ftr-486	238	44	6	6	NUM
ftr-486	238	45	%	%	NOUN
ftr-486	238	46	)	)	PUNCT
ftr-486	238	47	.	.	PUNCT
ftr-486	239	1	denial	denial	NOUN
ftr-486	239	2	of	of	ADP
ftr-486	239	3	a	a	DET
ftr-486	239	4	deduction	deduction	NOUN
ftr-486	239	5	for	for	ADP
ftr-486	239	6	the	the	DET
ftr-486	239	7	interest	interest	NOUN
ftr-486	239	8	element	element	NOUN
ftr-486	239	9	is	be	AUX
ftr-486	239	10	consistent	consistent	ADJ
ftr-486	239	11	with	with	ADP
ftr-486	239	12	this	this	DET
ftr-486	239	13	assumption	assumption	NOUN
ftr-486	239	14	.	.	PUNCT
ftr-486	240	1	if	if	SCONJ
ftr-486	240	2	p	p	NOUN
ftr-486	240	3	reduces	reduce	VERB
ftr-486	240	4	the	the	DET
ftr-486	240	5	amount	amount	NOUN
ftr-486	240	6	it	it	PRON
ftr-486	240	7	pays	pay	VERB
ftr-486	240	8	for	for	ADP
ftr-486	240	9	the	the	DET
ftr-486	240	10	business	business	NOUN
ftr-486	240	11	by	by	ADP
ftr-486	240	12	$	$	SYM
ftr-486	240	13	100	100	NUM
ftr-486	240	14	to	to	PART
ftr-486	240	15	reflect	reflect	VERB
ftr-486	240	16	its	its	PRON
ftr-486	240	17	assumption	assumption	NOUN
ftr-486	240	18	of	of	ADP
ftr-486	240	19	the	the	DET
ftr-486	240	20	liability	liability	NOUN
ftr-486	240	21	to	to	ADP
ftr-486	240	22	e	e	NOUN
ftr-486	240	23	,	,	PUNCT
ftr-486	240	24	sets	set	VERB
ftr-486	240	25	aside	aside	ADV
ftr-486	240	26	$	$	SYM
ftr-486	240	27	100	100	NUM
ftr-486	240	28	,	,	PUNCT
ftr-486	240	29	earns	earn	VERB
ftr-486	240	30	10	10	NUM
ftr-486	240	31	%	%	NOUN
ftr-486	240	32	on	on	ADP
ftr-486	240	33	this	this	DET
ftr-486	240	34	amount	amount	NOUN
ftr-486	240	35	,	,	PUNCT
ftr-486	240	36	and	and	CCONJ
ftr-486	240	37	is	be	AUX
ftr-486	240	38	subject	subject	ADJ
ftr-486	240	39	to	to	ADP
ftr-486	240	40	tax	tax	NOUN
ftr-486	240	41	at	at	ADP
ftr-486	240	42	40	40	NUM
ftr-486	240	43	%	%	NOUN
ftr-486	240	44	,	,	PUNCT
ftr-486	240	45	it	it	PRON
ftr-486	240	46	will	will	AUX
ftr-486	240	47	,	,	PUNCT
ftr-486	240	48	without	without	ADP
ftr-486	240	49	any	any	DET
ftr-486	240	50	further	further	ADJ
ftr-486	240	51	deduction	deduction	NOUN
ftr-486	240	52	,	,	PUNCT
ftr-486	240	53	accumulate	accumulate	VERB
ftr-486	240	54	the	the	DET
ftr-486	240	55	$	$	SYM
ftr-486	240	56	106	106	NUM
ftr-486	240	57	needed	need	VERB
ftr-486	240	58	to	to	PART
ftr-486	240	59	pay	pay	VERB
ftr-486	240	60	e.	e.	PROPN
ftr-486	240	61	'	'	PUNCT
ftr-486	240	62	if	if	SCONJ
ftr-486	240	63	p	p	PRON
ftr-486	240	64	could	could	AUX
ftr-486	240	65	deduct	deduct	VERB
ftr-486	240	66	the	the	DET
ftr-486	240	67	$	$	SYM
ftr-486	240	68	6	6	NUM
ftr-486	240	69	,	,	PUNCT
ftr-486	240	70	it	it	PRON
ftr-486	240	71	could	could	AUX
ftr-486	240	72	fund	fund	VERB
ftr-486	240	73	the	the	DET
ftr-486	240	74	payment	payment	NOUN
ftr-486	240	75	by	by	ADP
ftr-486	240	76	setting	set	VERB
ftr-486	240	77	aside	aside	ADV
ftr-486	240	78	less	less	ADJ
ftr-486	240	79	than	than	ADP
ftr-486	240	80	$	$	SYM
ftr-486	240	81	100	100	NUM
ftr-486	240	82	,	,	PUNCT
ftr-486	240	83	"	"	PUNCT
ftr-486	240	84	'	'	PUNCT
ftr-486	240	85	which	which	PRON
ftr-486	240	86	results	result	VERB
ftr-486	240	87	in	in	ADP
ftr-486	240	88	a	a	DET
ftr-486	240	89	windfall	windfall	NOUN
ftr-486	240	90	.	.	PUNCT
ftr-486	241	1	thus	thus	ADV
ftr-486	241	2	,	,	PUNCT
ftr-486	241	3	p	p	X
ftr-486	241	4	's	's	PART
ftr-486	241	5	payment	payment	NOUN
ftr-486	241	6	to	to	ADP
ftr-486	241	7	e	e	NOUN
ftr-486	241	8	should	should	AUX
ftr-486	241	9	give	give	VERB
ftr-486	241	10	rise	rise	NOUN
ftr-486	241	11	to	to	ADP
ftr-486	241	12	no	no	DET
ftr-486	241	13	further	further	ADJ
ftr-486	241	14	deduction	deduction	NOUN
ftr-486	241	15	even	even	ADV
ftr-486	241	16	though	though	SCONJ
ftr-486	241	17	p	p	NOUN
ftr-486	241	18	will	will	AUX
ftr-486	241	19	pay	pay	VERB
ftr-486	241	20	$	$	SYM
ftr-486	241	21	106	106	NUM
ftr-486	241	22	,	,	PUNCT
ftr-486	241	23	not	not	PART
ftr-486	241	24	$	$	SYM
ftr-486	241	25	100.32	100.32	NUM
ftr-486	241	26	if	if	SCONJ
ftr-486	241	27	the	the	DET
ftr-486	241	28	$	$	SYM
ftr-486	241	29	6	6	NUM
ftr-486	241	30	is	be	AUX
ftr-486	241	31	not	not	PART
ftr-486	241	32	deductible	deductible	ADJ
ftr-486	241	33	,	,	PUNCT
ftr-486	241	34	the	the	DET
ftr-486	241	35	buyer	buyer	NOUN
ftr-486	241	36	's	's	PART
ftr-486	241	37	cash	cash	NOUN
ftr-486	241	38	payment	payment	NOUN
ftr-486	241	39	is	be	AUX
ftr-486	241	40	reduced	reduce	VERB
ftr-486	241	41	by	by	ADP
ftr-486	241	42	$	$	SYM
ftr-486	241	43	100	100	NUM
ftr-486	241	44	for	for	ADP
ftr-486	241	45	each	each	PRON
ftr-486	241	46	of	of	ADP
ftr-486	241	47	the	the	DET
ftr-486	241	48	two	two	NUM
ftr-486	241	49	liabilities	liability	NOUN
ftr-486	241	50	,	,	PUNCT
ftr-486	241	51	even	even	ADV
ftr-486	241	52	though	though	SCONJ
ftr-486	241	53	in	in	ADP
ftr-486	241	54	one	one	NUM
ftr-486	241	55	case	case	NOUN
ftr-486	241	56	p	p	X
ftr-486	241	57	's	's	PART
ftr-486	241	58	payment	payment	NOUN
ftr-486	241	59	one	one	NUM
ftr-486	241	60	year	year	NOUN
ftr-486	241	61	later	later	ADV
ftr-486	241	62	is	be	AUX
ftr-486	241	63	$	$	SYM
ftr-486	241	64	110	110	NUM
ftr-486	241	65	and	and	CCONJ
ftr-486	241	66	in	in	ADP
ftr-486	241	67	the	the	DET
ftr-486	241	68	other	other	ADJ
ftr-486	241	69	it	it	PRON
ftr-486	241	70	is	be	AUX
ftr-486	241	71	$	$	SYM
ftr-486	241	72	106	106	NUM
ftr-486	241	73	.	.	PUNCT
ftr-486	242	1	both	both	PRON
ftr-486	242	2	have	have	VERB
ftr-486	242	3	the	the	DET
ftr-486	242	4	same	same	ADJ
ftr-486	242	5	present	present	ADJ
ftr-486	242	6	28	28	NUM
ftr-486	242	7	.	.	PUNCT
ftr-486	243	1	it	it	PRON
ftr-486	243	2	has	have	AUX
ftr-486	243	3	been	be	AUX
ftr-486	243	4	suggested	suggest	VERB
ftr-486	243	5	that	that	SCONJ
ftr-486	243	6	the	the	DET
ftr-486	243	7	rules	rule	NOUN
ftr-486	243	8	deferring	defer	VERB
ftr-486	243	9	s	s	NOUN
ftr-486	243	10	's	's	PART
ftr-486	243	11	deduction	deduction	NOUN
ftr-486	243	12	until	until	SCONJ
ftr-486	243	13	payment	payment	NOUN
ftr-486	243	14	also	also	ADV
ftr-486	243	15	require	require	VERB
ftr-486	243	16	that	that	SCONJ
ftr-486	243	17	the	the	DET
ftr-486	243	18	basis	basis	NOUN
ftr-486	243	19	addition	addition	NOUN
ftr-486	243	20	on	on	ADP
ftr-486	243	21	account	account	NOUN
ftr-486	243	22	of	of	ADP
ftr-486	243	23	the	the	DET
ftr-486	243	24	assumption	assumption	NOUN
ftr-486	243	25	be	be	AUX
ftr-486	243	26	delayed	delay	VERB
ftr-486	243	27	until	until	SCONJ
ftr-486	243	28	payment	payment	NOUN
ftr-486	243	29	to	to	ADP
ftr-486	243	30	e.	e.	PROPN
ftr-486	243	31	see	see	VERB
ftr-486	243	32	webb	webb	PROPN
ftr-486	243	33	v.	v.	PROPN
ftr-486	243	34	commissioner	commissioner	PROPN
ftr-486	243	35	,	,	PUNCT
ftr-486	243	36	77	77	NUM
ftr-486	243	37	t.c	t.c	PROPN
ftr-486	243	38	.	.	PROPN
ftr-486	243	39	1134	1134	NUM
ftr-486	243	40	,	,	PUNCT
ftr-486	243	41	1138	1138	NUM
ftr-486	243	42	-	-	SYM
ftr-486	243	43	39	39	NUM
ftr-486	243	44	(	(	PUNCT
ftr-486	243	45	1981	1981	NUM
ftr-486	243	46	)	)	PUNCT
ftr-486	243	47	.	.	PUNCT
ftr-486	244	1	aft'd	aft'd	PROPN
ftr-486	244	2	,	,	PUNCT
ftr-486	244	3	708	708	NUM
ftr-486	244	4	f.2d	f.2d	NOUN
ftr-486	244	5	1254	1254	NUM
ftr-486	244	6	.	.	PUNCT
ftr-486	245	1	1256	1256	NUM
ftr-486	245	2	(	(	PUNCT
ftr-486	245	3	7th	7th	ADJ
ftr-486	245	4	cir	cir	NOUN
ftr-486	245	5	.	.	PUNCT
ftr-486	245	6	1983	1983	NUM
ftr-486	245	7	)	)	PUNCT
ftr-486	245	8	;	;	PUNCT
ftr-486	245	9	f&d	f&d	NOUN
ftr-486	245	10	rentals	rentals	PROPN
ftr-486	245	11	inc	inc	PROPN
ftr-486	245	12	.	.	PROPN
ftr-486	246	1	v.	v.	PROPN
ftr-486	246	2	commissioner	commissioner	PROPN
ftr-486	246	3	,	,	PUNCT
ftr-486	246	4	44	44	NUM
ftr-486	246	5	t.c	t.c	PROPN
ftr-486	246	6	.	.	PROPN
ftr-486	246	7	335	335	NUM
ftr-486	246	8	.	.	PUNCT
ftr-486	247	1	349	349	NUM
ftr-486	247	2	(	(	PUNCT
ftr-486	247	3	1965	1965	NUM
ftr-486	247	4	)	)	PUNCT
ftr-486	247	5	,	,	PUNCT
ftr-486	247	6	aft'd	aft'd	PROPN
ftr-486	247	7	,	,	PUNCT
ftr-486	247	8	365	365	NUM
ftr-486	247	9	f.2d	f.2d	NUM
ftr-486	247	10	34	34	NUM
ftr-486	247	11	,	,	PUNCT
ftr-486	247	12	41	41	NUM
ftr-486	247	13	(	(	PUNCT
ftr-486	247	14	7th	7th	ADJ
ftr-486	247	15	cir	cir	NOUN
ftr-486	247	16	.	.	PROPN
ftr-486	247	17	1966	1966	NUM
ftr-486	247	18	)	)	PUNCT
ftr-486	247	19	,	,	PUNCT
ftr-486	247	20	cert	cert	PROPN
ftr-486	247	21	.	.	PUNCT
ftr-486	248	1	denied	deny	VERB
ftr-486	248	2	,	,	PUNCT
ftr-486	248	3	385	385	NUM
ftr-486	248	4	u.s	u.s	PROPN
ftr-486	248	5	.	.	PROPN
ftr-486	248	6	1004	1004	NUM
ftr-486	248	7	(	(	PUNCT
ftr-486	248	8	1967	1967	NUM
ftr-486	248	9	)	)	PUNCT
ftr-486	248	10	;	;	PUNCT
ftr-486	249	1	wootton	wootton	PROPN
ftr-486	249	2	,	,	PUNCT
ftr-486	249	3	supra	supra	PROPN
ftr-486	249	4	note	note	NOUN
ftr-486	249	5	2	2	NUM
ftr-486	249	6	,	,	PUNCT
ftr-486	249	7	at	at	ADP
ftr-486	249	8	740	740	NUM
ftr-486	249	9	.	.	PUNCT
ftr-486	250	1	however	however	ADV
ftr-486	250	2	,	,	PUNCT
ftr-486	250	3	if	if	SCONJ
ftr-486	250	4	s	s	NOUN
ftr-486	250	5	'	'	PART
ftr-486	250	6	deduction	deduction	NOUN
ftr-486	250	7	would	would	AUX
ftr-486	250	8	have	have	AUX
ftr-486	250	9	been	be	AUX
ftr-486	250	10	delayed	delay	VERB
ftr-486	250	11	solely	solely	ADV
ftr-486	250	12	because	because	SCONJ
ftr-486	250	13	of	of	ADP
ftr-486	250	14	§	§	PROPN
ftr-486	250	15	404(a)(5	404(a)(5	PROPN
ftr-486	250	16	)	)	PUNCT
ftr-486	250	17	,	,	PUNCT
ftr-486	250	18	it	it	PRON
ftr-486	250	19	is	be	AUX
ftr-486	250	20	arguable	arguable	ADJ
ftr-486	250	21	that	that	SCONJ
ftr-486	250	22	since	since	SCONJ
ftr-486	250	23	p	p	NOUN
ftr-486	250	24	is	be	AUX
ftr-486	250	25	not	not	PART
ftr-486	250	26	claiming	claim	VERB
ftr-486	250	27	a	a	DET
ftr-486	250	28	deduction	deduction	NOUN
ftr-486	250	29	for	for	ADP
ftr-486	250	30	compensation	compensation	NOUN
ftr-486	250	31	,	,	PUNCT
ftr-486	250	32	this	this	DET
ftr-486	250	33	section	section	NOUN
ftr-486	250	34	should	should	AUX
ftr-486	250	35	not	not	PART
ftr-486	250	36	apply	apply	VERB
ftr-486	250	37	.	.	PUNCT
ftr-486	251	1	also	also	ADV
ftr-486	251	2	,	,	PUNCT
ftr-486	251	3	as	as	SCONJ
ftr-486	251	4	discussed	discuss	VERB
ftr-486	251	5	below	below	ADV
ftr-486	251	6	in	in	ADP
ftr-486	251	7	the	the	DET
ftr-486	251	8	text	text	NOUN
ftr-486	251	9	at	at	ADP
ftr-486	251	10	note	note	NOUN
ftr-486	251	11	70	70	NUM
ftr-486	251	12	,	,	PUNCT
ftr-486	251	13	a	a	DET
ftr-486	251	14	delay	delay	NOUN
ftr-486	251	15	in	in	ADP
ftr-486	251	16	the	the	DET
ftr-486	251	17	deduction	deduction	NOUN
ftr-486	251	18	need	need	AUX
ftr-486	251	19	not	not	PART
ftr-486	251	20	be	be	AUX
ftr-486	251	21	harmful	harmful	ADJ
ftr-486	251	22	to	to	ADP
ftr-486	251	23	taxpayers	taxpayer	NOUN
ftr-486	251	24	if	if	SCONJ
ftr-486	251	25	the	the	DET
ftr-486	251	26	basis	basis	NOUN
ftr-486	251	27	addition	addition	NOUN
ftr-486	251	28	is	be	AUX
ftr-486	251	29	increased	increase	VERB
ftr-486	251	30	,	,	PUNCT
ftr-486	251	31	here	here	ADV
ftr-486	251	32	to	to	ADP
ftr-486	251	33	s106	s106	PROPN
ftr-486	251	34	(	(	PUNCT
ftr-486	251	35	s506	s506	PROPN
ftr-486	251	36	in	in	ADP
ftr-486	251	37	total	total	NOUN
ftr-486	251	38	)	)	PUNCT
ftr-486	251	39	.	.	PUNCT
ftr-486	252	1	29	29	NUM
ftr-486	252	2	.	.	X
ftr-486	252	3	schler	schler	NOUN
ftr-486	252	4	,	,	PUNCT
ftr-486	252	5	supra	supra	PROPN
ftr-486	252	6	note	note	NOUN
ftr-486	252	7	2	2	NUM
ftr-486	252	8	,	,	PUNCT
ftr-486	252	9	at	at	ADP
ftr-486	252	10	671	671	NUM
ftr-486	252	11	;	;	PUNCT
ftr-486	252	12	wootton	wootton	PROPN
ftr-486	252	13	,	,	PUNCT
ftr-486	252	14	supra	supra	PROPN
ftr-486	252	15	note	note	NOUN
ftr-486	252	16	2	2	NUM
ftr-486	252	17	.	.	PUNCT
ftr-486	253	1	at	at	ADP
ftr-486	253	2	740	740	NUM
ftr-486	253	3	.	.	PUNCT
ftr-486	253	4	30	30	NUM
ftr-486	253	5	.	.	PUNCT
ftr-486	254	1	it	it	PRON
ftr-486	254	2	is	be	AUX
ftr-486	254	3	assumed	assume	VERB
ftr-486	254	4	that	that	SCONJ
ftr-486	254	5	p	p	NOUN
ftr-486	254	6	is	be	AUX
ftr-486	254	7	not	not	PART
ftr-486	254	8	taxed	tax	VERB
ftr-486	254	9	on	on	ADP
ftr-486	254	10	the	the	DET
ftr-486	254	11	effective	effective	ADJ
ftr-486	254	12	receipt	receipt	NOUN
ftr-486	254	13	of	of	ADP
ftr-486	254	14	s200	s200	PROPN
ftr-486	254	15	(	(	PUNCT
ftr-486	254	16	by	by	ADP
ftr-486	254	17	way	way	NOUN
ftr-486	254	18	of	of	ADP
ftr-486	254	19	a	a	DET
ftr-486	254	20	purchase	purchase	NOUN
ftr-486	254	21	price	price	NOUN
ftr-486	254	22	reduction	reduction	NOUN
ftr-486	254	23	)	)	PUNCT
ftr-486	254	24	for	for	ADP
ftr-486	254	25	its	its	PRON
ftr-486	254	26	agreement	agreement	NOUN
ftr-486	254	27	to	to	PART
ftr-486	254	28	assume	assume	VERB
ftr-486	254	29	s	s	PROPN
ftr-486	254	30	's	's	PART
ftr-486	254	31	obligations	obligation	NOUN
ftr-486	254	32	to	to	ADP
ftr-486	254	33	b	b	PROPN
ftr-486	254	34	and	and	CCONJ
ftr-486	254	35	e.	e.	PROPN
ftr-486	254	36	see	see	PROPN
ftr-486	254	37	commissioner	commissioner	PROPN
ftr-486	254	38	v.	v.	PROPN
ftr-486	254	39	oxford	oxford	PROPN
ftr-486	254	40	paper	paper	PROPN
ftr-486	254	41	co.	co.	PROPN
ftr-486	254	42	194	194	NUM
ftr-486	254	43	f.2d	f.2d	SYM
ftr-486	254	44	190	190	NUM
ftr-486	254	45	(	(	PUNCT
ftr-486	254	46	2d	2d	NUM
ftr-486	254	47	cir	cir	NOUN
ftr-486	254	48	.	.	PUNCT
ftr-486	254	49	1952	1952	NUM
ftr-486	254	50	):	):	PUNCT
ftr-486	255	1	rev	rev	PROPN
ftr-486	255	2	.	.	PROPN
ftr-486	255	3	rul	rul	NOUN
ftr-486	255	4	.	.	PUNCT
ftr-486	256	1	55	55	NUM
ftr-486	256	2	-	-	SYM
ftr-486	256	3	675	675	NUM
ftr-486	256	4	,	,	PUNCT
ftr-486	256	5	1955	1955	NUM
ftr-486	256	6	-	-	SYM
ftr-486	256	7	2	2	NUM
ftr-486	256	8	c.b	c.b	PROPN
ftr-486	256	9	.	.	PROPN
ftr-486	256	10	567	567	NUM
ftr-486	256	11	.	.	PUNCT
ftr-486	257	1	as	as	SCONJ
ftr-486	257	2	discussed	discuss	VERB
ftr-486	257	3	below	below	ADV
ftr-486	257	4	in	in	ADP
ftr-486	257	5	note	note	NOUN
ftr-486	257	6	63	63	NUM
ftr-486	257	7	,	,	PUNCT
ftr-486	257	8	if	if	SCONJ
ftr-486	257	9	p	p	NOUN
ftr-486	257	10	is	be	AUX
ftr-486	257	11	taxed	tax	VERB
ftr-486	257	12	on	on	ADP
ftr-486	257	13	the	the	DET
ftr-486	257	14	s100	s100	PROPN
ftr-486	257	15	related	relate	VERB
ftr-486	257	16	to	to	ADP
ftr-486	257	17	the	the	DET
ftr-486	257	18	obligation	obligation	NOUN
ftr-486	257	19	to	to	PART
ftr-486	257	20	e	e	VERB
ftr-486	257	21	,	,	PUNCT
ftr-486	257	22	it	it	PRON
ftr-486	257	23	should	should	AUX
ftr-486	257	24	be	be	AUX
ftr-486	257	25	allowed	allow	VERB
ftr-486	257	26	an	an	DET
ftr-486	257	27	offsetting	offset	VERB
ftr-486	257	28	deduction	deduction	NOUN
ftr-486	257	29	for	for	ADP
ftr-486	257	30	its	its	PRON
ftr-486	257	31	payment	payment	NOUN
ftr-486	257	32	of	of	ADP
ftr-486	257	33	s106	s106	PROPN
ftr-486	257	34	.	.	PUNCT
ftr-486	258	1	in	in	ADP
ftr-486	258	2	present	present	ADJ
ftr-486	258	3	value	value	NOUN
ftr-486	258	4	.	.	PUNCT
ftr-486	259	1	these	these	DET
ftr-486	259	2	two	two	NUM
ftr-486	259	3	amount	amount	NOUN
ftr-486	259	4	are	be	AUX
ftr-486	259	5	equivalent	equivalent	ADJ
ftr-486	259	6	.	.	PUNCT
ftr-486	260	1	see	see	VERB
ftr-486	260	2	also	also	ADV
ftr-486	260	3	supra	supra	PROPN
ftr-486	260	4	note	note	NOUN
ftr-486	260	5	19	19	NUM
ftr-486	260	6	as	as	ADP
ftr-486	260	7	to	to	ADP
ftr-486	260	8	the	the	DET
ftr-486	260	9	loan	loan	NOUN
ftr-486	260	10	to	to	ADP
ftr-486	260	11	bank	bank	PROPN
ftr-486	260	12	b.	b.	PROPN
ftr-486	260	13	31	31	NUM
ftr-486	260	14	.	.	PUNCT
ftr-486	261	1	if	if	SCONJ
ftr-486	261	2	the	the	DET
ftr-486	261	3	deduction	deduction	NOUN
ftr-486	261	4	was	be	AUX
ftr-486	261	5	denied	deny	VERB
ftr-486	261	6	to	to	PART
ftr-486	261	7	s	s	PRON
ftr-486	261	8	solely	solely	ADV
ftr-486	261	9	because	because	SCONJ
ftr-486	261	10	it	it	PRON
ftr-486	261	11	is	be	AUX
ftr-486	261	12	on	on	ADP
ftr-486	261	13	the	the	DET
ftr-486	261	14	cash	cash	NOUN
ftr-486	261	15	basis	basis	NOUN
ftr-486	261	16	,	,	PUNCT
ftr-486	261	17	the	the	DET
ftr-486	261	18	deferral	deferral	NOUN
ftr-486	261	19	of	of	ADP
ftr-486	261	20	the	the	DET
ftr-486	261	21	deduction	deduction	NOUN
ftr-486	261	22	is	be	AUX
ftr-486	261	23	not	not	PART
ftr-486	261	24	necessarily	necessarily	ADV
ftr-486	261	25	intended	intend	VERB
ftr-486	261	26	to	to	PART
ftr-486	261	27	compensate	compensate	VERB
ftr-486	261	28	for	for	ADP
ftr-486	261	29	a	a	DET
ftr-486	261	30	tax	tax	NOUN
ftr-486	261	31	advantage	advantage	NOUN
ftr-486	261	32	to	to	ADP
ftr-486	261	33	the	the	DET
ftr-486	261	34	payee	payee	NOUN
ftr-486	261	35	,	,	PUNCT
ftr-486	261	36	and	and	CCONJ
ftr-486	261	37	conceivably	conceivably	ADV
ftr-486	261	38	the	the	DET
ftr-486	261	39	obligation	obligation	NOUN
ftr-486	261	40	bears	bear	VERB
ftr-486	261	41	an	an	DET
ftr-486	261	42	inherent	inherent	ADJ
ftr-486	261	43	pretax	pretax	ADJ
ftr-486	261	44	rate	rate	NOUN
ftr-486	261	45	of	of	ADP
ftr-486	261	46	return	return	NOUN
ftr-486	261	47	.	.	PUNCT
ftr-486	262	1	thus	thus	ADV
ftr-486	262	2	,	,	PUNCT
ftr-486	262	3	a	a	DET
ftr-486	262	4	buyer	buyer	NOUN
ftr-486	262	5	's	's	PART
ftr-486	262	6	interest	interest	NOUN
ftr-486	262	7	deduction	deduction	NOUN
ftr-486	262	8	need	need	AUX
ftr-486	262	9	not	not	PART
ftr-486	262	10	be	be	AUX
ftr-486	262	11	denied	deny	VERB
ftr-486	262	12	if	if	SCONJ
ftr-486	262	13	the	the	DET
ftr-486	262	14	sole	sole	ADJ
ftr-486	262	15	reason	reason	NOUN
ftr-486	262	16	for	for	ADP
ftr-486	262	17	the	the	DET
ftr-486	262	18	delay	delay	NOUN
ftr-486	262	19	is	be	AUX
ftr-486	262	20	that	that	SCONJ
ftr-486	262	21	the	the	DET
ftr-486	262	22	seller	seller	NOUN
ftr-486	262	23	is	be	AUX
ftr-486	262	24	on	on	ADP
ftr-486	262	25	the	the	DET
ftr-486	262	26	cash	cash	NOUN
ftr-486	262	27	basis	basis	NOUN
ftr-486	262	28	.	.	PUNCT
ftr-486	263	1	such	such	DET
ftr-486	263	2	a	a	DET
ftr-486	263	3	liability	liability	NOUN
ftr-486	263	4	could	could	AUX
ftr-486	263	5	be	be	AUX
ftr-486	263	6	treated	treat	VERB
ftr-486	263	7	like	like	ADP
ftr-486	263	8	the	the	DET
ftr-486	263	9	loan	loan	NOUN
ftr-486	263	10	to	to	ADP
ftr-486	263	11	bank	bank	PROPN
ftr-486	263	12	b	b	PROPN
ftr-486	263	13	as	as	ADV
ftr-486	263	14	far	far	ADV
ftr-486	263	15	as	as	SCONJ
ftr-486	263	16	the	the	DET
ftr-486	263	17	buyer	buyer	NOUN
ftr-486	263	18	is	be	AUX
ftr-486	263	19	concerned	concern	VERB
ftr-486	263	20	.	.	PUNCT
ftr-486	264	1	32	32	NUM
ftr-486	264	2	.	.	PUNCT
ftr-486	265	1	if	if	SCONJ
ftr-486	265	2	the	the	DET
ftr-486	265	3	buyer	buyer	NOUN
ftr-486	265	4	is	be	AUX
ftr-486	265	5	in	in	ADP
ftr-486	265	6	a	a	DET
ftr-486	265	7	lower	low	ADJ
ftr-486	265	8	tax	tax	NOUN
ftr-486	265	9	bracket	bracket	NOUN
ftr-486	265	10	than	than	ADP
ftr-486	265	11	the	the	DET
ftr-486	265	12	seller	seller	NOUN
ftr-486	265	13	,	,	PUNCT
ftr-486	265	14	there	there	PRON
ftr-486	265	15	is	be	VERB
ftr-486	265	16	an	an	DET
ftr-486	265	17	advantage	advantage	NOUN
ftr-486	265	18	,	,	PUNCT
ftr-486	265	19	despite	despite	SCONJ
ftr-486	265	20	the	the	DET
ftr-486	265	21	denial	denial	NOUN
ftr-486	265	22	of	of	ADP
ftr-486	265	23	the	the	DET
ftr-486	265	24	deduction	deduction	NOUN
ftr-486	265	25	,	,	PUNCT
ftr-486	265	26	because	because	SCONJ
ftr-486	265	27	the	the	DET
ftr-486	265	28	lower	low	ADJ
ftr-486	265	29	tax	tax	NOUN
ftr-486	265	30	rate	rate	NOUN
ftr-486	265	31	reduces	reduce	VERB
ftr-486	265	32	the	the	DET
ftr-486	265	33	detriment	detriment	NOUN
ftr-486	265	34	from	from	ADP
ftr-486	265	35	the	the	DET
ftr-486	265	36	effective	effective	ADJ
ftr-486	265	37	denial	denial	NOUN
ftr-486	265	38	of	of	ADP
ftr-486	265	39	the	the	DET
ftr-486	265	40	interest	interest	NOUN
ftr-486	265	41	deduction	deduction	NOUN
ftr-486	265	42	.	.	PUNCT
ftr-486	266	1	however	however	ADV
ftr-486	266	2	,	,	PUNCT
ftr-486	266	3	if	if	SCONJ
ftr-486	266	4	the	the	DET
ftr-486	266	5	liability	liability	NOUN
ftr-486	266	6	assumption	assumption	NOUN
ftr-486	266	7	is	be	AUX
ftr-486	266	8	part	part	NOUN
ftr-486	266	9	of	of	ADP
ftr-486	266	10	a	a	DET
ftr-486	266	11	sale	sale	NOUN
ftr-486	266	12	of	of	ADP
ftr-486	266	13	a	a	DET
ftr-486	266	14	business	business	NOUN
ftr-486	266	15	,	,	PUNCT
ftr-486	266	16	we	we	PRON
ftr-486	266	17	probably	probably	ADV
ftr-486	266	18	should	should	AUX
ftr-486	266	19	not	not	PART
ftr-486	266	20	worry	worry	VERB
ftr-486	266	21	about	about	ADP
ftr-486	266	22	a	a	DET
ftr-486	266	23	difference	difference	NOUN
ftr-486	266	24	in	in	ADP
ftr-486	266	25	tax	tax	NOUN
ftr-486	266	26	bracket	bracket	NOUN
ftr-486	266	27	.	.	PUNCT
ftr-486	267	1	see	see	VERB
ftr-486	267	2	wootton	wootton	PROPN
ftr-486	267	3	,	,	PUNCT
ftr-486	267	4	supra	supra	PROPN
ftr-486	267	5	note	note	NOUN
ftr-486	267	6	2	2	NUM
ftr-486	267	7	,	,	PUNCT
ftr-486	267	8	at	at	ADP
ftr-486	267	9	739	739	NUM
ftr-486	267	10	;	;	PUNCT
ftr-486	267	11	regs	reg	NOUN
ftr-486	267	12	.	.	PUNCT
ftr-486	268	1	§	§	PROPN
ftr-486	268	2	1.461	1.461	NUM
ftr-486	268	3	-	-	SYM
ftr-486	268	4	4(d)(5)(iii	4(d)(5)(iii	NUM
ftr-486	268	5	)	)	PUNCT
ftr-486	268	6	.	.	PUNCT
ftr-486	269	1	preamble	preamble	NOUN
ftr-486	269	2	at	at	ADP
ftr-486	269	3	57	57	NUM
ftr-486	269	4	fed	feed	VERB
ftr-486	269	5	.	.	PUNCT
ftr-486	270	1	reg	reg	PROPN
ftr-486	270	2	.	.	PUNCT
ftr-486	271	1	12,411	12,411	NUM
ftr-486	271	2	(	(	PUNCT
ftr-486	271	3	1992	1992	NUM
ftr-486	271	4	)	)	PUNCT
ftr-486	271	5	.	.	PUNCT
ftr-486	272	1	19961	19961	NUM
ftr-486	272	2	florida	florida	PROPN
ftr-486	272	3	tax	tax	NOUN
ftr-486	272	4	review	review	NOUN
ftr-486	272	5	value	value	NOUN
ftr-486	272	6	(	(	PUNCT
ftr-486	272	7	$	$	SYM
ftr-486	272	8	100	100	NUM
ftr-486	272	9	)	)	PUNCT
ftr-486	272	10	,	,	PUNCT
ftr-486	272	11	despite	despite	SCONJ
ftr-486	272	12	the	the	DET
ftr-486	272	13	difference	difference	NOUN
ftr-486	272	14	in	in	ADP
ftr-486	272	15	the	the	DET
ftr-486	272	16	payments	payment	NOUN
ftr-486	272	17	,	,	PUNCT
ftr-486	272	18	because	because	SCONJ
ftr-486	272	19	they	they	PRON
ftr-486	272	20	bear	bear	VERB
ftr-486	272	21	different	different	ADJ
ftr-486	272	22	rates	rate	NOUN
ftr-486	272	23	of	of	ADP
ftr-486	272	24	interest	interest	NOUN
ftr-486	272	25	.	.	PUNCT
ftr-486	273	1	the	the	DET
ftr-486	273	2	obligation	obligation	NOUN
ftr-486	273	3	to	to	ADP
ftr-486	273	4	b	b	NOUN
ftr-486	273	5	bears	bear	VERB
ftr-486	273	6	a	a	DET
ftr-486	273	7	10	10	NUM
ftr-486	273	8	%	%	NOUN
ftr-486	273	9	rate	rate	NOUN
ftr-486	273	10	of	of	ADP
ftr-486	273	11	interest	interest	NOUN
ftr-486	273	12	because	because	SCONJ
ftr-486	273	13	the	the	DET
ftr-486	273	14	interest	interest	NOUN
ftr-486	273	15	of	of	ADP
ftr-486	273	16	$	$	SYM
ftr-486	273	17	10	10	NUM
ftr-486	273	18	paid	pay	VERB
ftr-486	273	19	to	to	ADP
ftr-486	273	20	b	b	NOUN
ftr-486	273	21	will	will	AUX
ftr-486	273	22	be	be	AUX
ftr-486	273	23	deductible	deductible	ADJ
ftr-486	273	24	by	by	ADP
ftr-486	273	25	s	s	PRON
ftr-486	273	26	or	or	CCONJ
ftr-486	273	27	p.	p.	NOUN
ftr-486	273	28	thus	thus	ADV
ftr-486	273	29	,	,	PUNCT
ftr-486	273	30	if	if	SCONJ
ftr-486	273	31	p	p	NOUN
ftr-486	273	32	holds	hold	VERB
ftr-486	273	33	back	back	ADV
ftr-486	273	34	$	$	SYM
ftr-486	273	35	100	100	NUM
ftr-486	273	36	,	,	PUNCT
ftr-486	273	37	earns	earn	VERB
ftr-486	273	38	$	$	SYM
ftr-486	273	39	10	10	NUM
ftr-486	273	40	interest	interest	NOUN
ftr-486	273	41	,	,	PUNCT
ftr-486	273	42	and	and	CCONJ
ftr-486	273	43	pays	pay	VERB
ftr-486	273	44	$	$	SYM
ftr-486	273	45	110	110	NUM
ftr-486	273	46	to	to	ADP
ftr-486	273	47	b	b	NUM
ftr-486	273	48	,	,	PUNCT
ftr-486	273	49	no	no	DET
ftr-486	273	50	tax	tax	NOUN
ftr-486	273	51	will	will	AUX
ftr-486	273	52	be	be	AUX
ftr-486	273	53	due	due	ADJ
ftr-486	273	54	because	because	SCONJ
ftr-486	273	55	the	the	DET
ftr-486	273	56	$	$	SYM
ftr-486	273	57	10	10	NUM
ftr-486	273	58	of	of	ADP
ftr-486	273	59	interest	interest	NOUN
ftr-486	273	60	income	income	NOUN
ftr-486	273	61	will	will	AUX
ftr-486	273	62	be	be	AUX
ftr-486	273	63	offset	offset	VERB
ftr-486	273	64	by	by	ADP
ftr-486	273	65	$	$	SYM
ftr-486	273	66	10	10	NUM
ftr-486	273	67	of	of	ADP
ftr-486	273	68	interest	interest	NOUN
ftr-486	273	69	deduction	deduction	NOUN
ftr-486	273	70	,	,	PUNCT
ftr-486	273	71	leaving	leave	VERB
ftr-486	273	72	the	the	DET
ftr-486	273	73	entire	entire	ADJ
ftr-486	273	74	$	$	SYM
ftr-486	273	75	110	110	NUM
ftr-486	273	76	available	available	ADJ
ftr-486	273	77	to	to	PART
ftr-486	273	78	pay	pay	VERB
ftr-486	273	79	the	the	DET
ftr-486	273	80	bank	bank	NOUN
ftr-486	273	81	.	.	PUNCT
ftr-486	274	1	in	in	ADP
ftr-486	274	2	contrast	contrast	NOUN
ftr-486	274	3	,	,	PUNCT
ftr-486	274	4	since	since	SCONJ
ftr-486	274	5	the	the	DET
ftr-486	274	6	interest	interest	NOUN
ftr-486	274	7	paid	pay	VERB
ftr-486	274	8	to	to	ADP
ftr-486	274	9	e	e	NOUN
ftr-486	274	10	will	will	AUX
ftr-486	274	11	not	not	PART
ftr-486	274	12	be	be	AUX
ftr-486	274	13	deductible	deductible	ADJ
ftr-486	274	14	,	,	PUNCT
ftr-486	274	15	p	p	X
ftr-486	274	16	(	(	PUNCT
ftr-486	274	17	like	like	ADP
ftr-486	274	18	s	s	NOUN
ftr-486	274	19	)	)	PUNCT
ftr-486	274	20	will	will	AUX
ftr-486	274	21	pay	pay	VERB
ftr-486	274	22	e	e	NOUN
ftr-486	274	23	$	$	SYM
ftr-486	274	24	106	106	NUM
ftr-486	274	25	,	,	PUNCT
ftr-486	274	26	not	not	PART
ftr-486	274	27	$	$	SYM
ftr-486	274	28	110	110	NUM
ftr-486	274	29	,	,	PUNCT
ftr-486	274	30	because	because	SCONJ
ftr-486	274	31	it	it	PRON
ftr-486	274	32	must	must	AUX
ftr-486	274	33	pay	pay	VERB
ftr-486	274	34	tax	tax	NOUN
ftr-486	274	35	on	on	ADP
ftr-486	274	36	the	the	DET
ftr-486	274	37	$	$	SYM
ftr-486	274	38	10	10	NUM
ftr-486	274	39	it	it	PRON
ftr-486	274	40	will	will	AUX
ftr-486	274	41	earn	earn	VERB
ftr-486	274	42	on	on	ADP
ftr-486	274	43	its	its	PRON
ftr-486	274	44	investment	investment	NOUN
ftr-486	274	45	.	.	PUNCT
ftr-486	275	1	if	if	SCONJ
ftr-486	275	2	p	p	PROPN
ftr-486	275	3	's	be	AUX
ftr-486	275	4	expected	expect	VERB
ftr-486	275	5	liability	liability	NOUN
ftr-486	275	6	to	to	ADP
ftr-486	275	7	e	e	NOUN
ftr-486	275	8	were	be	AUX
ftr-486	275	9	$	$	SYM
ftr-486	275	10	110	110	NUM
ftr-486	275	11	rather	rather	ADV
ftr-486	275	12	than	than	ADP
ftr-486	275	13	$	$	SYM
ftr-486	275	14	106	106	NUM
ftr-486	275	15	,	,	PUNCT
ftr-486	275	16	it	it	PRON
ftr-486	275	17	would	would	AUX
ftr-486	275	18	hold	hold	VERB
ftr-486	275	19	back	back	ADP
ftr-486	275	20	$	$	SYM
ftr-486	275	21	103.77	103.77	NUM
ftr-486	275	22	,	,	PUNCT
ftr-486	275	23	not	not	PART
ftr-486	275	24	$	$	SYM
ftr-486	275	25	100	100	NUM
ftr-486	275	26	.	.	PUNCT
ftr-486	276	1	d.	d.	PROPN
ftr-486	276	2	differences	difference	NOUN
ftr-486	276	3	in	in	ADP
ftr-486	276	4	tax	tax	NOUN
ftr-486	276	5	and	and	CCONJ
ftr-486	276	6	interest	interest	NOUN
ftr-486	276	7	rates	rate	NOUN
ftr-486	276	8	1	1	NUM
ftr-486	276	9	.	.	PUNCT
ftr-486	277	1	business	business	NOUN
ftr-486	277	2	not	not	PART
ftr-486	277	3	sold.-the	sold.-the	DET
ftr-486	277	4	discussion	discussion	NOUN
ftr-486	277	5	so	so	ADV
ftr-486	277	6	far	far	ADV
ftr-486	277	7	has	have	AUX
ftr-486	277	8	been	be	AUX
ftr-486	277	9	based	base	VERB
ftr-486	277	10	on	on	ADP
ftr-486	277	11	the	the	DET
ftr-486	277	12	unrealistic	unrealistic	ADJ
ftr-486	277	13	assumption	assumption	NOUN
ftr-486	277	14	of	of	ADP
ftr-486	277	15	uniform	uniform	ADJ
ftr-486	277	16	interest	interest	NOUN
ftr-486	277	17	and	and	CCONJ
ftr-486	277	18	tax	tax	NOUN
ftr-486	277	19	rates	rate	NOUN
ftr-486	277	20	that	that	PRON
ftr-486	277	21	never	never	ADV
ftr-486	277	22	change	change	VERB
ftr-486	277	23	.	.	PUNCT
ftr-486	278	1	in	in	ADP
ftr-486	278	2	reality	reality	NOUN
ftr-486	278	3	,	,	PUNCT
ftr-486	278	4	the	the	DET
ftr-486	278	5	parties	party	NOUN
ftr-486	278	6	may	may	AUX
ftr-486	278	7	face	face	VERB
ftr-486	278	8	different	different	ADJ
ftr-486	278	9	interest	interest	NOUN
ftr-486	278	10	or	or	CCONJ
ftr-486	278	11	tax	tax	NOUN
ftr-486	278	12	rates	rate	NOUN
ftr-486	278	13	,	,	PUNCT
ftr-486	278	14	and	and	CCONJ
ftr-486	278	15	these	these	DET
ftr-486	278	16	rates	rate	NOUN
ftr-486	278	17	may	may	AUX
ftr-486	278	18	change	change	VERB
ftr-486	278	19	over	over	ADP
ftr-486	278	20	time	time	NOUN
ftr-486	278	21	.	.	PUNCT
ftr-486	279	1	if	if	SCONJ
ftr-486	279	2	each	each	DET
ftr-486	279	3	party	party	NOUN
ftr-486	279	4	is	be	AUX
ftr-486	279	5	taxed	tax	VERB
ftr-486	279	6	on	on	ADP
ftr-486	279	7	its	its	PRON
ftr-486	279	8	own	own	ADJ
ftr-486	279	9	economic	economic	ADJ
ftr-486	279	10	income	income	NOUN
ftr-486	279	11	,	,	PUNCT
ftr-486	279	12	the	the	DET
ftr-486	279	13	tax	tax	NOUN
ftr-486	279	14	law	law	NOUN
ftr-486	279	15	need	need	VERB
ftr-486	279	16	not	not	PART
ftr-486	279	17	concern	concern	VERB
ftr-486	279	18	itself	itself	PRON
ftr-486	279	19	with	with	ADP
ftr-486	279	20	varying	vary	VERB
ftr-486	279	21	interest	interest	NOUN
ftr-486	279	22	rates	rate	NOUN
ftr-486	279	23	because	because	SCONJ
ftr-486	279	24	whatever	whatever	DET
ftr-486	279	25	interest	interest	NOUN
ftr-486	279	26	is	be	AUX
ftr-486	279	27	earned	earn	VERB
ftr-486	279	28	or	or	CCONJ
ftr-486	279	29	paid	pay	VERB
ftr-486	279	30	is	be	AUX
ftr-486	279	31	taken	take	VERB
ftr-486	279	32	into	into	ADP
ftr-486	279	33	account	account	NOUN
ftr-486	279	34	in	in	ADP
ftr-486	279	35	measuring	measure	VERB
ftr-486	279	36	income	income	NOUN
ftr-486	279	37	and	and	CCONJ
ftr-486	279	38	taxed	tax	VERB
ftr-486	279	39	at	at	ADP
ftr-486	279	40	the	the	DET
ftr-486	279	41	appropriate	appropriate	ADJ
ftr-486	279	42	rate	rate	NOUN
ftr-486	279	43	.	.	PUNCT
ftr-486	280	1	but	but	CCONJ
ftr-486	280	2	,	,	PUNCT
ftr-486	280	3	in	in	ADP
ftr-486	280	4	the	the	DET
ftr-486	280	5	situations	situation	NOUN
ftr-486	280	6	discussed	discuss	VERB
ftr-486	280	7	here	here	ADV
ftr-486	280	8	,	,	PUNCT
ftr-486	280	9	taxable	taxable	ADJ
ftr-486	280	10	income	income	NOUN
ftr-486	280	11	departs	depart	VERB
ftr-486	280	12	from	from	ADP
ftr-486	280	13	economic	economic	ADJ
ftr-486	280	14	income	income	NOUN
ftr-486	280	15	in	in	ADP
ftr-486	280	16	two	two	NUM
ftr-486	280	17	ways	way	NOUN
ftr-486	280	18	,	,	PUNCT
ftr-486	280	19	and	and	CCONJ
ftr-486	280	20	we	we	PRON
ftr-486	280	21	need	need	VERB
ftr-486	280	22	to	to	PART
ftr-486	280	23	consider	consider	VERB
ftr-486	280	24	whether	whether	SCONJ
ftr-486	280	25	this	this	PRON
ftr-486	280	26	raises	raise	VERB
ftr-486	280	27	additional	additional	ADJ
ftr-486	280	28	problems	problem	NOUN
ftr-486	280	29	if	if	SCONJ
ftr-486	280	30	interest	interest	NOUN
ftr-486	280	31	or	or	CCONJ
ftr-486	280	32	tax	tax	NOUN
ftr-486	280	33	rates	rate	NOUN
ftr-486	280	34	differ	differ	VERB
ftr-486	280	35	or	or	CCONJ
ftr-486	280	36	change	change	VERB
ftr-486	280	37	.	.	PUNCT
ftr-486	281	1	first	first	ADV
ftr-486	281	2	,	,	PUNCT
ftr-486	281	3	effectively	effectively	ADV
ftr-486	281	4	,	,	PUNCT
ftr-486	281	5	interest	interest	NOUN
ftr-486	281	6	income	income	NOUN
ftr-486	281	7	is	be	AUX
ftr-486	281	8	not	not	PART
ftr-486	281	9	taxed	tax	VERB
ftr-486	281	10	to	to	ADP
ftr-486	281	11	one	one	NUM
ftr-486	281	12	party	party	NOUN
ftr-486	281	13	(	(	PUNCT
ftr-486	281	14	e	e	NOUN
ftr-486	281	15	)	)	PUNCT
ftr-486	281	16	and	and	CCONJ
ftr-486	281	17	to	to	PART
ftr-486	281	18	compensate	compensate	VERB
ftr-486	281	19	,	,	PUNCT
ftr-486	281	20	the	the	DET
ftr-486	281	21	other	other	ADJ
ftr-486	281	22	party	party	NOUN
ftr-486	281	23	(	(	PUNCT
ftr-486	281	24	s	s	X
ftr-486	281	25	)	)	PUNCT
ftr-486	281	26	is	be	AUX
ftr-486	281	27	denied	deny	VERB
ftr-486	281	28	an	an	DET
ftr-486	281	29	interest	interest	NOUN
ftr-486	281	30	deduction	deduction	NOUN
ftr-486	281	31	.	.	PUNCT
ftr-486	282	1	this	this	DET
ftr-486	282	2	results	result	VERB
ftr-486	282	3	in	in	ADP
ftr-486	282	4	the	the	DET
ftr-486	282	5	correct	correct	ADJ
ftr-486	282	6	amount	amount	NOUN
ftr-486	282	7	of	of	ADP
ftr-486	282	8	tax	tax	NOUN
ftr-486	282	9	only	only	ADV
ftr-486	282	10	if	if	SCONJ
ftr-486	282	11	the	the	DET
ftr-486	282	12	parties	party	NOUN
ftr-486	282	13	pay	pay	VERB
ftr-486	282	14	tax	tax	NOUN
ftr-486	282	15	at	at	ADP
ftr-486	282	16	the	the	DET
ftr-486	282	17	same	same	ADJ
ftr-486	282	18	rate	rate	NOUN
ftr-486	282	19	.	.	PUNCT
ftr-486	283	1	it	it	PRON
ftr-486	283	2	protects	protect	VERB
ftr-486	283	3	the	the	DET
ftr-486	283	4	revenue	revenue	NOUN
ftr-486	283	5	only	only	ADV
ftr-486	283	6	if	if	SCONJ
ftr-486	283	7	the	the	DET
ftr-486	283	8	payor	payor	NOUN
ftr-486	283	9	is	be	AUX
ftr-486	283	10	subject	subject	ADJ
ftr-486	283	11	to	to	ADP
ftr-486	283	12	tax	tax	NOUN
ftr-486	283	13	at	at	ADP
ftr-486	283	14	a	a	DET
ftr-486	283	15	rate	rate	NOUN
ftr-486	283	16	at	at	ADV
ftr-486	283	17	least	least	ADJ
ftr-486	283	18	as	as	ADV
ftr-486	283	19	high	high	ADJ
ftr-486	283	20	as	as	ADP
ftr-486	283	21	the	the	DET
ftr-486	283	22	payee	payee	NOUN
ftr-486	283	23	.	.	PUNCT
ftr-486	284	1	conversely	conversely	ADV
ftr-486	284	2	,	,	PUNCT
ftr-486	284	3	the	the	DET
ftr-486	284	4	transaction	transaction	NOUN
ftr-486	284	5	is	be	AUX
ftr-486	284	6	over	over	ADP
ftr-486	284	7	taxed	tax	VERB
ftr-486	284	8	if	if	SCONJ
ftr-486	284	9	the	the	DET
ftr-486	284	10	payor	payor	NOUN
ftr-486	284	11	is	be	AUX
ftr-486	284	12	taxed	tax	VERB
ftr-486	284	13	at	at	ADP
ftr-486	284	14	a	a	DET
ftr-486	284	15	higher	high	ADJ
ftr-486	284	16	rate	rate	NOUN
ftr-486	284	17	.	.	PUNCT
ftr-486	285	1	while	while	SCONJ
ftr-486	285	2	the	the	DET
ftr-486	285	3	parties	party	NOUN
ftr-486	285	4	can	can	AUX
ftr-486	285	5	avoid	avoid	VERB
ftr-486	285	6	this	this	DET
ftr-486	285	7	situation	situation	NOUN
ftr-486	285	8	,	,	PUNCT
ftr-486	285	9	it	it	PRON
ftr-486	285	10	is	be	AUX
ftr-486	285	11	a	a	DET
ftr-486	285	12	cause	cause	NOUN
ftr-486	285	13	for	for	ADP
ftr-486	285	14	concern	concern	NOUN
ftr-486	285	15	if	if	SCONJ
ftr-486	285	16	it	it	PRON
ftr-486	285	17	leads	lead	VERB
ftr-486	285	18	them	they	PRON
ftr-486	285	19	to	to	PART
ftr-486	285	20	forego	forego	VERB
ftr-486	285	21	economically	economically	ADV
ftr-486	285	22	sensible	sensible	ADJ
ftr-486	285	23	transactions	transaction	NOUN
ftr-486	285	24	for	for	ADP
ftr-486	285	25	which	which	PRON
ftr-486	285	26	there	there	PRON
ftr-486	285	27	is	be	VERB
ftr-486	285	28	no	no	DET
ftr-486	285	29	easily	easily	ADV
ftr-486	285	30	available	available	ADJ
ftr-486	285	31	alternative	alternative	NOUN
ftr-486	285	32	.	.	PUNCT
ftr-486	286	1	thus	thus	ADV
ftr-486	286	2	,	,	PUNCT
ftr-486	286	3	this	this	DET
ftr-486	286	4	substitute	substitute	NOUN
ftr-486	286	5	or	or	CCONJ
ftr-486	286	6	surrogate	surrogate	ADJ
ftr-486	286	7	taxation	taxation	NOUN
ftr-486	286	8	of	of	ADP
ftr-486	286	9	the	the	DET
ftr-486	286	10	employer	employer	NOUN
ftr-486	286	11	in	in	ADP
ftr-486	286	12	order	order	NOUN
ftr-486	286	13	to	to	PART
ftr-486	286	14	collect	collect	VERB
ftr-486	286	15	the	the	DET
ftr-486	286	16	employee	employee	NOUN
ftr-486	286	17	's	's	PART
ftr-486	286	18	tax	tax	NOUN
ftr-486	286	19	should	should	AUX
ftr-486	286	20	be	be	AUX
ftr-486	286	21	avoided	avoid	VERB
ftr-486	286	22	unless	unless	SCONJ
ftr-486	286	23	there	there	PRON
ftr-486	286	24	is	be	VERB
ftr-486	286	25	no	no	DET
ftr-486	286	26	alternative.33	alternative.33	NOUN
ftr-486	286	27	secondly	secondly	ADV
ftr-486	286	28	,	,	PUNCT
ftr-486	286	29	the	the	DET
ftr-486	286	30	tax	tax	NOUN
ftr-486	286	31	rules	rule	NOUN
ftr-486	286	32	achieve	achieve	VERB
ftr-486	286	33	the	the	DET
ftr-486	286	34	impact	impact	NOUN
ftr-486	286	35	on	on	ADP
ftr-486	286	36	interest	interest	NOUN
ftr-486	286	37	through	through	ADP
ftr-486	286	38	the	the	DET
ftr-486	286	39	indirect	indirect	ADJ
ftr-486	286	40	means	mean	NOUN
ftr-486	286	41	of	of	ADP
ftr-486	286	42	deferral	deferral	NOUN
ftr-486	286	43	of	of	ADP
ftr-486	286	44	deduction	deduction	NOUN
ftr-486	286	45	and	and	CCONJ
ftr-486	286	46	income	income	NOUN
ftr-486	286	47	inclusion	inclusion	NOUN
ftr-486	286	48	.	.	PUNCT
ftr-486	287	1	the	the	DET
ftr-486	287	2	example	example	NOUN
ftr-486	287	3	in	in	ADP
ftr-486	287	4	table	table	NOUN
ftr-486	287	5	i	i	PRON
ftr-486	287	6	shows	show	VERB
ftr-486	287	7	that	that	SCONJ
ftr-486	287	8	if	if	SCONJ
ftr-486	287	9	tax	tax	NOUN
ftr-486	287	10	and	and	CCONJ
ftr-486	287	11	interest	interest	NOUN
ftr-486	287	12	rates	rate	NOUN
ftr-486	287	13	are	be	AUX
ftr-486	287	14	uniform	uniform	ADJ
ftr-486	287	15	and	and	CCONJ
ftr-486	287	16	do	do	AUX
ftr-486	287	17	not	not	PART
ftr-486	287	18	change	change	VERB
ftr-486	287	19	,	,	PUNCT
ftr-486	287	20	the	the	DET
ftr-486	287	21	deferral	deferral	NOUN
ftr-486	287	22	is	be	AUX
ftr-486	287	23	equivalent	equivalent	ADJ
ftr-486	287	24	to	to	ADP
ftr-486	287	25	accounting	account	VERB
ftr-486	287	26	currently	currently	ADV
ftr-486	287	27	for	for	ADP
ftr-486	287	28	compensation	compensation	NOUN
ftr-486	287	29	and	and	CCONJ
ftr-486	287	30	ignoring	ignore	VERB
ftr-486	287	31	interest	interest	NOUN
ftr-486	287	32	.	.	PUNCT
ftr-486	288	1	this	this	PRON
ftr-486	288	2	is	be	AUX
ftr-486	288	3	true	true	ADJ
ftr-486	288	4	because	because	SCONJ
ftr-486	288	5	the	the	DET
ftr-486	288	6	amount	amount	NOUN
ftr-486	288	7	taken	take	VERB
ftr-486	288	8	into	into	ADP
ftr-486	288	9	account	account	NOUN
ftr-486	288	10	in	in	ADP
ftr-486	288	11	the	the	DET
ftr-486	288	12	year	year	NOUN
ftr-486	288	13	of	of	ADP
ftr-486	288	14	payment	payment	NOUN
ftr-486	288	15	is	be	AUX
ftr-486	288	16	equivalent	equivalent	ADJ
ftr-486	288	17	in	in	ADP
ftr-486	288	18	present	present	ADJ
ftr-486	288	19	value	value	NOUN
ftr-486	288	20	,	,	PUNCT
ftr-486	288	21	at	at	ADP
ftr-486	288	22	a	a	DET
ftr-486	288	23	uniform	uniform	NOUN
ftr-486	288	24	,	,	PUNCT
ftr-486	288	25	unchanging	unchanging	ADJ
ftr-486	288	26	interest	interest	NOUN
ftr-486	288	27	rate	rate	NOUN
ftr-486	288	28	,	,	PUNCT
ftr-486	288	29	to	to	ADP
ftr-486	288	30	the	the	DET
ftr-486	288	31	original	original	ADJ
ftr-486	288	32	compensation	compensation	NOUN
ftr-486	288	33	.	.	PUNCT
ftr-486	289	1	thus	thus	ADV
ftr-486	289	2	,	,	PUNCT
ftr-486	289	3	taxing	tax	VERB
ftr-486	289	4	and	and	CCONJ
ftr-486	289	5	deducting	deduct	VERB
ftr-486	289	6	the	the	DET
ftr-486	289	7	deferred	defer	VERB
ftr-486	289	8	amount	amount	NOUN
ftr-486	289	9	is	be	AUX
ftr-486	289	10	equivalent	equivalent	ADJ
ftr-486	289	11	to	to	ADP
ftr-486	289	12	taxing	tax	VERB
ftr-486	289	13	and	and	CCONJ
ftr-486	289	14	deducting	deduct	VERB
ftr-486	289	15	the	the	DET
ftr-486	289	16	compensation	compensation	NOUN
ftr-486	289	17	when	when	SCONJ
ftr-486	289	18	33	33	NUM
ftr-486	289	19	.	.	PUNCT
ftr-486	290	1	see	see	VERB
ftr-486	290	2	halperin	halperin	NOUN
ftr-486	290	3	,	,	PUNCT
ftr-486	290	4	supra	supra	PROPN
ftr-486	290	5	note	note	NOUN
ftr-486	290	6	5	5	NUM
ftr-486	290	7	,	,	PUNCT
ftr-486	290	8	at	at	ADP
ftr-486	290	9	544	544	NUM
ftr-486	290	10	-	-	SYM
ftr-486	290	11	50	50	NUM
ftr-486	290	12	(	(	PUNCT
ftr-486	290	13	suggesting	suggest	VERB
ftr-486	290	14	an	an	DET
ftr-486	290	15	alternative	alternative	NOUN
ftr-486	290	16	)	)	PUNCT
ftr-486	290	17	.	.	PUNCT
ftr-486	291	1	[	[	X
ftr-486	291	2	vol	vol	NOUN
ftr-486	291	3	.	.	PUNCT
ftr-486	292	1	2:12	2:12	NUM
ftr-486	292	2	assumption	assumption	NOUN
ftr-486	292	3	of	of	ADP
ftr-486	292	4	contingent	contingent	ADJ
ftr-486	292	5	liabilities	liability	NOUN
ftr-486	292	6	on	on	ADP
ftr-486	292	7	sale	sale	NOUN
ftr-486	292	8	of	of	ADP
ftr-486	292	9	a	a	DET
ftr-486	292	10	business	business	NOUN
ftr-486	292	11	earned	earn	VERB
ftr-486	292	12	.	.	PUNCT
ftr-486	293	1	what	what	PRON
ftr-486	293	2	remains	remain	VERB
ftr-486	293	3	to	to	PART
ftr-486	293	4	be	be	AUX
ftr-486	293	5	considered	consider	VERB
ftr-486	293	6	is	be	AUX
ftr-486	293	7	the	the	DET
ftr-486	293	8	extent	extent	NOUN
ftr-486	293	9	to	to	PART
ftr-486	293	10	which	which	PRON
ftr-486	293	11	this	this	PRON
ftr-486	293	12	remains	remain	VERB
ftr-486	293	13	true	true	ADJ
ftr-486	293	14	when	when	SCONJ
ftr-486	293	15	the	the	DET
ftr-486	293	16	assumptions	assumption	NOUN
ftr-486	293	17	of	of	ADP
ftr-486	293	18	uniformity	uniformity	NOUN
ftr-486	293	19	and	and	CCONJ
ftr-486	293	20	permanence	permanence	NOUN
ftr-486	293	21	are	be	AUX
ftr-486	293	22	relaxed	relax	VERB
ftr-486	293	23	.	.	PUNCT
ftr-486	294	1	the	the	DET
ftr-486	294	2	compensation	compensation	NOUN
ftr-486	294	3	is	be	AUX
ftr-486	294	4	taxed	tax	VERB
ftr-486	294	5	and	and	CCONJ
ftr-486	294	6	deducted	deduct	VERB
ftr-486	294	7	at	at	ADP
ftr-486	294	8	the	the	DET
ftr-486	294	9	tax	tax	NOUN
ftr-486	294	10	rate	rate	NOUN
ftr-486	294	11	prevailing	prevail	VERB
ftr-486	294	12	at	at	ADP
ftr-486	294	13	the	the	DET
ftr-486	294	14	time	time	NOUN
ftr-486	294	15	of	of	ADP
ftr-486	294	16	deduction	deduction	NOUN
ftr-486	294	17	and	and	CCONJ
ftr-486	294	18	inclusion	inclusion	NOUN
ftr-486	294	19	,	,	PUNCT
ftr-486	294	20	rather	rather	ADV
ftr-486	294	21	than	than	ADP
ftr-486	294	22	the	the	DET
ftr-486	294	23	rate	rate	NOUN
ftr-486	294	24	when	when	SCONJ
ftr-486	294	25	it	it	PRON
ftr-486	294	26	was	be	AUX
ftr-486	294	27	earned	earn	VERB
ftr-486	294	28	.	.	PUNCT
ftr-486	295	1	4	4	NUM
ftr-486	295	2	assume	assume	VERB
ftr-486	295	3	first	first	ADV
ftr-486	295	4	that	that	SCONJ
ftr-486	295	5	overall	overall	ADJ
ftr-486	295	6	tax	tax	NOUN
ftr-486	295	7	rates	rate	NOUN
ftr-486	295	8	do	do	AUX
ftr-486	295	9	not	not	PART
ftr-486	295	10	change	change	VERB
ftr-486	295	11	,	,	PUNCT
ftr-486	295	12	but	but	CCONJ
ftr-486	295	13	the	the	DET
ftr-486	295	14	employer	employer	NOUN
ftr-486	295	15	's	's	PART
ftr-486	295	16	or	or	CCONJ
ftr-486	295	17	employee	employee	NOUN
ftr-486	295	18	's	's	PART
ftr-486	295	19	marginal	marginal	ADJ
ftr-486	295	20	rate	rate	NOUN
ftr-486	295	21	is	be	AUX
ftr-486	295	22	nevertheless	nevertheless	ADV
ftr-486	295	23	different	different	ADJ
ftr-486	295	24	because	because	SCONJ
ftr-486	295	25	individual	individual	ADJ
ftr-486	295	26	circumstances	circumstance	NOUN
ftr-486	295	27	have	have	AUX
ftr-486	295	28	changed	change	VERB
ftr-486	295	29	.	.	PUNCT
ftr-486	296	1	for	for	ADP
ftr-486	296	2	an	an	DET
ftr-486	296	3	employee	employee	NOUN
ftr-486	296	4	whose	whose	DET
ftr-486	296	5	income	income	NOUN
ftr-486	296	6	drops	drop	VERB
ftr-486	296	7	significantly	significantly	ADV
ftr-486	296	8	after	after	ADP
ftr-486	296	9	retirement	retirement	NOUN
ftr-486	296	10	,	,	PUNCT
ftr-486	296	11	this	this	PRON
ftr-486	296	12	might	might	AUX
ftr-486	296	13	be	be	AUX
ftr-486	296	14	viewed	view	VERB
ftr-486	296	15	as	as	ADP
ftr-486	296	16	a	a	DET
ftr-486	296	17	form	form	NOUN
ftr-486	296	18	of	of	ADP
ftr-486	296	19	lifetime	lifetime	NOUN
ftr-486	296	20	income	income	NOUN
ftr-486	296	21	averaging	averaging	NOUN
ftr-486	296	22	,	,	PUNCT
ftr-486	296	23	mitigating	mitigate	VERB
ftr-486	296	24	the	the	DET
ftr-486	296	25	impact	impact	NOUN
ftr-486	296	26	of	of	ADP
ftr-486	296	27	progressive	progressive	ADJ
ftr-486	296	28	rates	rate	NOUN
ftr-486	296	29	.	.	PUNCT
ftr-486	297	1	for	for	ADP
ftr-486	297	2	the	the	DET
ftr-486	297	3	employer	employer	NOUN
ftr-486	297	4	,	,	PUNCT
ftr-486	297	5	something	something	PRON
ftr-486	297	6	similar	similar	ADJ
ftr-486	297	7	to	to	ADP
ftr-486	297	8	averaging	average	VERB
ftr-486	297	9	,	,	PUNCT
ftr-486	297	10	the	the	DET
ftr-486	297	11	extension	extension	NOUN
ftr-486	297	12	of	of	ADP
ftr-486	297	13	the	the	DET
ftr-486	297	14	carryover	carryover	NOUN
ftr-486	297	15	period	period	NOUN
ftr-486	297	16	for	for	ADP
ftr-486	297	17	net	net	ADJ
ftr-486	297	18	operating	operating	NOUN
ftr-486	297	19	losses	loss	NOUN
ftr-486	297	20	,	,	PUNCT
ftr-486	297	21	may	may	AUX
ftr-486	297	22	sometimes	sometimes	ADV
ftr-486	297	23	be	be	AUX
ftr-486	297	24	said	say	VERB
ftr-486	297	25	to	to	PART
ftr-486	297	26	occur	occur	VERB
ftr-486	297	27	.	.	PUNCT
ftr-486	298	1	assume	assume	VERB
ftr-486	298	2	the	the	DET
ftr-486	298	3	employer	employer	NOUN
ftr-486	298	4	has	have	VERB
ftr-486	298	5	a	a	DET
ftr-486	298	6	net	net	ADJ
ftr-486	298	7	operating	operating	NOUN
ftr-486	298	8	loss	loss	NOUN
ftr-486	298	9	deduction	deduction	NOUN
ftr-486	298	10	for	for	ADP
ftr-486	298	11	the	the	DET
ftr-486	298	12	year	year	NOUN
ftr-486	298	13	in	in	ADP
ftr-486	298	14	which	which	PRON
ftr-486	298	15	the	the	DET
ftr-486	298	16	compensation	compensation	NOUN
ftr-486	298	17	is	be	AUX
ftr-486	298	18	earned	earn	VERB
ftr-486	298	19	and	and	CCONJ
ftr-486	298	20	,	,	PUNCT
ftr-486	298	21	but	but	CCONJ
ftr-486	298	22	for	for	ADP
ftr-486	298	23	the	the	DET
ftr-486	298	24	deduction	deduction	NOUN
ftr-486	298	25	for	for	ADP
ftr-486	298	26	the	the	DET
ftr-486	298	27	deferred	defer	VERB
ftr-486	298	28	compensation	compensation	NOUN
ftr-486	298	29	,	,	PUNCT
ftr-486	298	30	would	would	AUX
ftr-486	298	31	have	have	AUX
ftr-486	298	32	been	be	AUX
ftr-486	298	33	taxed	tax	VERB
ftr-486	298	34	at	at	ADP
ftr-486	298	35	a	a	DET
ftr-486	298	36	higher	high	ADJ
ftr-486	298	37	tax	tax	NOUN
ftr-486	298	38	for	for	ADP
ftr-486	298	39	the	the	DET
ftr-486	298	40	year	year	NOUN
ftr-486	298	41	of	of	ADP
ftr-486	298	42	payment	payment	NOUN
ftr-486	298	43	.	.	PUNCT
ftr-486	299	1	in	in	ADP
ftr-486	299	2	this	this	DET
ftr-486	299	3	case	case	NOUN
ftr-486	299	4	,	,	PUNCT
ftr-486	299	5	the	the	DET
ftr-486	299	6	result	result	NOUN
ftr-486	299	7	of	of	ADP
ftr-486	299	8	the	the	DET
ftr-486	299	9	deferred	defer	VERB
ftr-486	299	10	deduction	deduction	NOUN
ftr-486	299	11	is	be	AUX
ftr-486	299	12	the	the	DET
ftr-486	299	13	same	same	ADJ
ftr-486	299	14	as	as	SCONJ
ftr-486	299	15	if	if	SCONJ
ftr-486	299	16	the	the	DET
ftr-486	299	17	deduction	deduction	NOUN
ftr-486	299	18	had	have	AUX
ftr-486	299	19	been	be	AUX
ftr-486	299	20	allowed	allow	VERB
ftr-486	299	21	in	in	ADP
ftr-486	299	22	the	the	DET
ftr-486	299	23	earlier	early	ADJ
ftr-486	299	24	year	year	NOUN
ftr-486	299	25	and	and	CCONJ
ftr-486	299	26	carried	carry	VERB
ftr-486	299	27	forward	forward	ADV
ftr-486	299	28	.	.	PUNCT
ftr-486	300	1	it	it	PRON
ftr-486	300	2	is	be	AUX
ftr-486	300	3	not	not	PART
ftr-486	300	4	obvious	obvious	ADJ
ftr-486	300	5	that	that	SCONJ
ftr-486	300	6	these	these	DET
ftr-486	300	7	results	result	NOUN
ftr-486	300	8	are	be	AUX
ftr-486	300	9	inappropriate	inappropriate	ADJ
ftr-486	300	10	.	.	PUNCT
ftr-486	301	1	if	if	SCONJ
ftr-486	301	2	tax	tax	NOUN
ftr-486	301	3	rates	rate	NOUN
ftr-486	301	4	increase	increase	VERB
ftr-486	301	5	or	or	CCONJ
ftr-486	301	6	decrease	decrease	VERB
ftr-486	301	7	overall	overall	ADV
ftr-486	301	8	,	,	PUNCT
ftr-486	301	9	matching	match	VERB
ftr-486	301	10	may	may	AUX
ftr-486	301	11	play	play	VERB
ftr-486	301	12	a	a	DET
ftr-486	301	13	role	role	NOUN
ftr-486	301	14	.	.	PUNCT
ftr-486	302	1	for	for	ADP
ftr-486	302	2	example	example	NOUN
ftr-486	302	3	,	,	PUNCT
ftr-486	302	4	concern	concern	NOUN
ftr-486	302	5	over	over	ADP
ftr-486	302	6	avoidance	avoidance	NOUN
ftr-486	302	7	of	of	ADP
ftr-486	302	8	high	high	ADJ
ftr-486	302	9	wartime	wartime	ADJ
ftr-486	302	10	rates	rate	NOUN
ftr-486	302	11	through	through	ADP
ftr-486	302	12	deferral	deferral	NOUN
ftr-486	302	13	of	of	ADP
ftr-486	302	14	compensation	compensation	NOUN
ftr-486	302	15	may	may	AUX
ftr-486	302	16	be	be	AUX
ftr-486	302	17	mitigated	mitigate	VERB
ftr-486	302	18	by	by	ADP
ftr-486	302	19	the	the	DET
ftr-486	302	20	fact	fact	NOUN
ftr-486	302	21	that	that	SCONJ
ftr-486	302	22	the	the	DET
ftr-486	302	23	employer	employer	NOUN
ftr-486	302	24	must	must	AUX
ftr-486	302	25	defer	defer	VERB
ftr-486	302	26	its	its	PRON
ftr-486	302	27	deduction	deduction	NOUN
ftr-486	302	28	.	.	PUNCT
ftr-486	303	1	if	if	SCONJ
ftr-486	303	2	interest	interest	NOUN
ftr-486	303	3	rates	rate	NOUN
ftr-486	303	4	vary	vary	VERB
ftr-486	303	5	,	,	PUNCT
ftr-486	303	6	either	either	CCONJ
ftr-486	303	7	from	from	ADP
ftr-486	303	8	party	party	NOUN
ftr-486	303	9	to	to	ADP
ftr-486	303	10	party	party	NOUN
ftr-486	303	11	or	or	CCONJ
ftr-486	303	12	over	over	ADP
ftr-486	303	13	time	time	NOUN
ftr-486	303	14	,	,	PUNCT
ftr-486	303	15	a	a	DET
ftr-486	303	16	party	party	NOUN
ftr-486	303	17	's	's	PART
ftr-486	303	18	after	after	ADP
ftr-486	303	19	-	-	PUNCT
ftr-486	303	20	tax	tax	NOUN
ftr-486	303	21	rate	rate	NOUN
ftr-486	303	22	of	of	ADP
ftr-486	303	23	return	return	NOUN
ftr-486	303	24	may	may	AUX
ftr-486	303	25	differ	differ	VERB
ftr-486	303	26	from	from	ADP
ftr-486	303	27	the	the	DET
ftr-486	303	28	rate	rate	NOUN
ftr-486	303	29	inherent	inherent	ADJ
ftr-486	303	30	in	in	ADP
ftr-486	303	31	the	the	DET
ftr-486	303	32	arrangement	arrangement	NOUN
ftr-486	303	33	.	.	PUNCT
ftr-486	304	1	this	this	PRON
ftr-486	304	2	could	could	AUX
ftr-486	304	3	result	result	VERB
ftr-486	304	4	from	from	ADP
ftr-486	304	5	a	a	DET
ftr-486	304	6	change	change	NOUN
ftr-486	304	7	in	in	ADP
ftr-486	304	8	interest	interest	NOUN
ftr-486	304	9	or	or	CCONJ
ftr-486	304	10	tax	tax	NOUN
ftr-486	304	11	rates	rate	NOUN
ftr-486	304	12	,	,	PUNCT
ftr-486	304	13	or	or	CCONJ
ftr-486	304	14	it	it	PRON
ftr-486	304	15	could	could	AUX
ftr-486	304	16	be	be	AUX
ftr-486	304	17	an	an	DET
ftr-486	304	18	intended	intended	ADJ
ftr-486	304	19	consequence	consequence	NOUN
ftr-486	304	20	of	of	ADP
ftr-486	304	21	the	the	DET
ftr-486	304	22	original	original	ADJ
ftr-486	304	23	agreement	agreement	NOUN
ftr-486	304	24	.	.	PUNCT
ftr-486	305	1	on	on	ADP
ftr-486	305	2	the	the	DET
ftr-486	305	3	other	other	ADJ
ftr-486	305	4	hand	hand	NOUN
ftr-486	305	5	,	,	PUNCT
ftr-486	305	6	if	if	SCONJ
ftr-486	305	7	the	the	DET
ftr-486	305	8	employer	employer	NOUN
ftr-486	305	9	agrees	agree	VERB
ftr-486	305	10	to	to	PART
ftr-486	305	11	pay	pay	VERB
ftr-486	305	12	the	the	DET
ftr-486	305	13	amount	amount	NOUN
ftr-486	305	14	it	it	PRON
ftr-486	305	15	earns	earn	VERB
ftr-486	305	16	(	(	PUNCT
ftr-486	305	17	after	after	ADP
ftr-486	305	18	-	-	PUNCT
ftr-486	305	19	tax	tax	NOUN
ftr-486	305	20	)	)	PUNCT
ftr-486	305	21	from	from	ADP
ftr-486	305	22	a	a	DET
ftr-486	305	23	specified	specified	ADJ
ftr-486	305	24	investment	investment	NOUN
ftr-486	305	25	and	and	CCONJ
ftr-486	305	26	it	it	PRON
ftr-486	305	27	actually	actually	ADV
ftr-486	305	28	makes	make	VERB
ftr-486	305	29	the	the	DET
ftr-486	305	30	investment	investment	NOUN
ftr-486	305	31	,	,	PUNCT
ftr-486	305	32	there	there	PRON
ftr-486	305	33	is	be	VERB
ftr-486	305	34	an	an	DET
ftr-486	305	35	identity	identity	NOUN
ftr-486	305	36	between	between	ADP
ftr-486	305	37	the	the	DET
ftr-486	305	38	employer	employer	NOUN
ftr-486	305	39	's	's	PART
ftr-486	305	40	rate	rate	NOUN
ftr-486	305	41	of	of	ADP
ftr-486	305	42	return	return	NOUN
ftr-486	305	43	and	and	CCONJ
ftr-486	305	44	the	the	DET
ftr-486	305	45	amount	amount	NOUN
ftr-486	305	46	paid	pay	VERB
ftr-486	305	47	to	to	ADP
ftr-486	305	48	the	the	DET
ftr-486	305	49	employee	employee	NOUN
ftr-486	305	50	,	,	PUNCT
ftr-486	305	51	even	even	ADV
ftr-486	305	52	if	if	SCONJ
ftr-486	305	53	rates	rate	NOUN
ftr-486	305	54	change	change	VERB
ftr-486	305	55	.	.	PUNCT
ftr-486	306	1	appendix	appendix	PROPN
ftr-486	306	2	ii	ii	PROPN
ftr-486	306	3	compares	compare	VERB
ftr-486	306	4	the	the	DET
ftr-486	306	5	effects	effect	NOUN
ftr-486	306	6	of	of	ADP
ftr-486	306	7	the	the	DET
ftr-486	306	8	immediate	immediate	ADJ
ftr-486	306	9	and	and	CCONJ
ftr-486	306	10	deferred	deferred	ADJ
ftr-486	306	11	deductions	deduction	NOUN
ftr-486	306	12	when	when	SCONJ
ftr-486	306	13	interest	interest	NOUN
ftr-486	306	14	rates	rate	NOUN
ftr-486	306	15	change	change	VERB
ftr-486	306	16	.	.	PUNCT
ftr-486	307	1	in	in	ADP
ftr-486	307	2	sum	sum	NOUN
ftr-486	307	3	,	,	PUNCT
ftr-486	307	4	it	it	PRON
ftr-486	307	5	appears	appear	VERB
ftr-486	307	6	that	that	SCONJ
ftr-486	307	7	in	in	ADP
ftr-486	307	8	the	the	DET
ftr-486	307	9	absence	absence	NOUN
ftr-486	307	10	of	of	ADP
ftr-486	307	11	a	a	DET
ftr-486	307	12	sale	sale	NOUN
ftr-486	307	13	of	of	ADP
ftr-486	307	14	the	the	DET
ftr-486	307	15	business	business	NOUN
ftr-486	307	16	,	,	PUNCT
ftr-486	307	17	the	the	DET
ftr-486	307	18	potential	potential	NOUN
ftr-486	307	19	of	of	ADP
ftr-486	307	20	changes	change	NOUN
ftr-486	307	21	in	in	ADP
ftr-486	307	22	interest	interest	NOUN
ftr-486	307	23	rates	rate	NOUN
ftr-486	307	24	or	or	CCONJ
ftr-486	307	25	a	a	DET
ftr-486	307	26	difference	difference	NOUN
ftr-486	307	27	between	between	ADP
ftr-486	307	28	the	the	DET
ftr-486	307	29	interest	interest	NOUN
ftr-486	307	30	rates	rate	NOUN
ftr-486	307	31	of	of	ADP
ftr-486	307	32	the	the	DET
ftr-486	307	33	employer	employer	NOUN
ftr-486	307	34	or	or	CCONJ
ftr-486	307	35	the	the	DET
ftr-486	307	36	employee	employee	NOUN
ftr-486	307	37	and	and	CCONJ
ftr-486	307	38	the	the	DET
ftr-486	307	39	rate	rate	NOUN
ftr-486	307	40	inherent	inherent	ADJ
ftr-486	307	41	in	in	ADP
ftr-486	307	42	the	the	DET
ftr-486	307	43	agreement	agreement	NOUN
ftr-486	307	44	is	be	AUX
ftr-486	307	45	not	not	PART
ftr-486	307	46	a	a	DET
ftr-486	307	47	substantial	substantial	ADJ
ftr-486	307	48	cause	cause	NOUN
ftr-486	307	49	for	for	ADP
ftr-486	307	50	concern	concern	NOUN
ftr-486	307	51	.	.	PUNCT
ftr-486	308	1	however	however	ADV
ftr-486	308	2	,	,	PUNCT
ftr-486	308	3	the	the	DET
ftr-486	308	4	opportunity	opportunity	NOUN
ftr-486	308	5	to	to	PART
ftr-486	308	6	exploit	exploit	VERB
ftr-486	308	7	a	a	DET
ftr-486	308	8	difference	difference	NOUN
ftr-486	308	9	between	between	ADP
ftr-486	308	10	a	a	DET
ftr-486	308	11	higher	high	ADJ
ftr-486	308	12	tax	tax	NOUN
ftr-486	308	13	rate	rate	NOUN
ftr-486	308	14	applicable	applicable	ADJ
ftr-486	308	15	to	to	ADP
ftr-486	308	16	the	the	DET
ftr-486	308	17	employee	employee	NOUN
ftr-486	308	18	and	and	CCONJ
ftr-486	308	19	a	a	DET
ftr-486	308	20	lower	low	ADJ
ftr-486	308	21	rate	rate	NOUN
ftr-486	308	22	paid	pay	VERB
ftr-486	308	23	by	by	ADP
ftr-486	308	24	the	the	DET
ftr-486	308	25	employer	employer	NOUN
ftr-486	308	26	is	be	AUX
ftr-486	308	27	a	a	DET
ftr-486	308	28	major	major	ADJ
ftr-486	308	29	weakness	weakness	NOUN
ftr-486	308	30	in	in	ADP
ftr-486	308	31	this	this	DET
ftr-486	308	32	approach	approach	NOUN
ftr-486	308	33	.	.	PUNCT
ftr-486	309	1	34	34	NUM
ftr-486	309	2	.	.	PUNCT
ftr-486	310	1	if	if	SCONJ
ftr-486	310	2	the	the	DET
ftr-486	310	3	deferred	defer	VERB
ftr-486	310	4	compensation	compensation	NOUN
ftr-486	310	5	were	be	AUX
ftr-486	310	6	immediately	immediately	ADV
ftr-486	310	7	deductible	deductible	ADJ
ftr-486	310	8	and	and	CCONJ
ftr-486	310	9	includible	includible	ADJ
ftr-486	310	10	and	and	CCONJ
ftr-486	310	11	the	the	DET
ftr-486	310	12	interest	interest	NOUN
ftr-486	310	13	element	element	NOUN
ftr-486	310	14	were	be	AUX
ftr-486	310	15	explicitly	explicitly	ADV
ftr-486	310	16	neither	neither	CCONJ
ftr-486	310	17	taxed	tax	VERB
ftr-486	310	18	nor	nor	CCONJ
ftr-486	310	19	deducted	deduct	VERB
ftr-486	310	20	,	,	PUNCT
ftr-486	310	21	the	the	DET
ftr-486	310	22	compensation	compensation	NOUN
ftr-486	310	23	would	would	AUX
ftr-486	310	24	be	be	AUX
ftr-486	310	25	properly	properly	ADV
ftr-486	310	26	accounted	account	VERB
ftr-486	310	27	for	for	ADP
ftr-486	310	28	at	at	ADP
ftr-486	310	29	the	the	DET
ftr-486	310	30	appropriate	appropriate	ADJ
ftr-486	310	31	tax	tax	NOUN
ftr-486	310	32	rate	rate	NOUN
ftr-486	310	33	.	.	PUNCT
ftr-486	311	1	in	in	ADP
ftr-486	311	2	addition	addition	NOUN
ftr-486	311	3	,	,	PUNCT
ftr-486	311	4	while	while	SCONJ
ftr-486	311	5	the	the	DET
ftr-486	311	6	profitably	profitably	NOUN
ftr-486	311	7	of	of	ADP
ftr-486	311	8	the	the	DET
ftr-486	311	9	transaction	transaction	NOUN
ftr-486	311	10	might	might	AUX
ftr-486	311	11	be	be	AUX
ftr-486	311	12	affected	affect	VERB
ftr-486	311	13	by	by	ADP
ftr-486	311	14	an	an	DET
ftr-486	311	15	unanticipated	unanticipated	ADJ
ftr-486	311	16	change	change	NOUN
ftr-486	311	17	in	in	ADP
ftr-486	311	18	the	the	DET
ftr-486	311	19	rate	rate	NOUN
ftr-486	311	20	of	of	ADP
ftr-486	311	21	return	return	NOUN
ftr-486	311	22	,	,	PUNCT
ftr-486	311	23	the	the	DET
ftr-486	311	24	rate	rate	NOUN
ftr-486	311	25	of	of	ADP
ftr-486	311	26	return	return	NOUN
ftr-486	311	27	would	would	AUX
ftr-486	311	28	,	,	PUNCT
ftr-486	311	29	in	in	ADP
ftr-486	311	30	the	the	DET
ftr-486	311	31	absence	absence	NOUN
ftr-486	311	32	of	of	ADP
ftr-486	311	33	a	a	DET
ftr-486	311	34	sale	sale	NOUN
ftr-486	311	35	of	of	ADP
ftr-486	311	36	the	the	DET
ftr-486	311	37	business	business	NOUN
ftr-486	311	38	,	,	PUNCT
ftr-486	311	39	be	be	AUX
ftr-486	311	40	irrelevant	irrelevant	ADJ
ftr-486	311	41	for	for	ADP
ftr-486	311	42	tax	tax	NOUN
ftr-486	311	43	purposes	purpose	NOUN
ftr-486	311	44	because	because	SCONJ
ftr-486	311	45	,	,	PUNCT
ftr-486	311	46	under	under	ADP
ftr-486	311	47	this	this	DET
ftr-486	311	48	approach	approach	NOUN
ftr-486	311	49	,	,	PUNCT
ftr-486	311	50	interest	interest	NOUN
ftr-486	311	51	is	be	AUX
ftr-486	311	52	explicitly	explicitly	ADV
ftr-486	311	53	not	not	PART
ftr-486	311	54	taken	take	VERB
ftr-486	311	55	into	into	ADP
ftr-486	311	56	account	account	NOUN
ftr-486	311	57	.	.	PUNCT
ftr-486	312	1	19961	19961	NUM
ftr-486	312	2	florida	florida	PROPN
ftr-486	312	3	tax	tax	NOUN
ftr-486	312	4	review	review	NOUN
ftr-486	312	5	2	2	NUM
ftr-486	312	6	.	.	PUNCT
ftr-486	312	7	sale	sale	NOUN
ftr-486	312	8	of	of	ADP
ftr-486	312	9	the	the	DET
ftr-486	312	10	business.-if	business.-if	NOUN
ftr-486	312	11	a	a	DET
ftr-486	312	12	sale	sale	NOUN
ftr-486	312	13	results	result	NOUN
ftr-486	312	14	in	in	ADP
ftr-486	312	15	a	a	DET
ftr-486	312	16	deduction	deduction	NOUN
ftr-486	312	17	for	for	ADP
ftr-486	312	18	the	the	DET
ftr-486	312	19	seller	seller	NOUN
ftr-486	312	20	without	without	ADP
ftr-486	312	21	a	a	DET
ftr-486	312	22	corresponding	corresponding	ADJ
ftr-486	312	23	income	income	NOUN
ftr-486	312	24	inclusion	inclusion	NOUN
ftr-486	312	25	by	by	ADP
ftr-486	312	26	the	the	DET
ftr-486	312	27	payee	payee	NOUN
ftr-486	312	28	,	,	PUNCT
ftr-486	312	29	the	the	DET
ftr-486	312	30	matching	matching	NOUN
ftr-486	312	31	of	of	ADP
ftr-486	312	32	income	income	NOUN
ftr-486	312	33	and	and	CCONJ
ftr-486	312	34	deduction	deduction	NOUN
ftr-486	312	35	is	be	AUX
ftr-486	312	36	violated	violate	VERB
ftr-486	312	37	.	.	PUNCT
ftr-486	313	1	the	the	DET
ftr-486	313	2	foregoing	forego	VERB
ftr-486	313	3	discussion	discussion	NOUN
ftr-486	313	4	suggests	suggest	VERB
ftr-486	313	5	that	that	SCONJ
ftr-486	313	6	if	if	SCONJ
ftr-486	313	7	the	the	DET
ftr-486	313	8	deduction	deduction	NOUN
ftr-486	313	9	is	be	AUX
ftr-486	313	10	properly	properly	ADV
ftr-486	313	11	calculated	calculate	VERB
ftr-486	313	12	and	and	CCONJ
ftr-486	313	13	no	no	DET
ftr-486	313	14	deduction	deduction	NOUN
ftr-486	313	15	is	be	AUX
ftr-486	313	16	allowed	allow	VERB
ftr-486	313	17	for	for	ADP
ftr-486	313	18	subsequently	subsequently	ADV
ftr-486	313	19	accruing	accrue	VERB
ftr-486	313	20	interest	interest	NOUN
ftr-486	313	21	on	on	ADP
ftr-486	313	22	the	the	DET
ftr-486	313	23	deferred	defer	VERB
ftr-486	313	24	liability	liability	NOUN
ftr-486	313	25	,	,	PUNCT
ftr-486	313	26	matching	matching	NOUN
ftr-486	313	27	is	be	AUX
ftr-486	313	28	primarily	primarily	ADV
ftr-486	313	29	important	important	ADJ
ftr-486	313	30	as	as	ADP
ftr-486	313	31	a	a	DET
ftr-486	313	32	check	check	NOUN
ftr-486	313	33	on	on	ADP
ftr-486	313	34	the	the	DET
ftr-486	313	35	parties	party	NOUN
ftr-486	313	36	'	'	PART
ftr-486	313	37	ability	ability	NOUN
ftr-486	313	38	to	to	PART
ftr-486	313	39	select	select	VERB
ftr-486	313	40	a	a	DET
ftr-486	313	41	low	low	ADJ
ftr-486	313	42	tax	tax	NOUN
ftr-486	313	43	year	year	NOUN
ftr-486	313	44	for	for	ADP
ftr-486	313	45	the	the	DET
ftr-486	313	46	employee	employee	NOUN
ftr-486	313	47	and	and	CCONJ
ftr-486	313	48	a	a	DET
ftr-486	313	49	high	high	ADJ
ftr-486	313	50	tax	tax	NOUN
ftr-486	313	51	year	year	NOUN
ftr-486	313	52	for	for	ADP
ftr-486	313	53	the	the	DET
ftr-486	313	54	employer	employer	NOUN
ftr-486	313	55	.	.	PUNCT
ftr-486	314	1	if	if	SCONJ
ftr-486	314	2	the	the	DET
ftr-486	314	3	seller	seller	NOUN
ftr-486	314	4	can	can	AUX
ftr-486	314	5	accelerate	accelerate	VERB
ftr-486	314	6	its	its	PRON
ftr-486	314	7	deduction	deduction	NOUN
ftr-486	314	8	only	only	ADV
ftr-486	314	9	in	in	ADP
ftr-486	314	10	connection	connection	NOUN
ftr-486	314	11	with	with	ADP
ftr-486	314	12	a	a	DET
ftr-486	314	13	sale	sale	NOUN
ftr-486	314	14	of	of	ADP
ftr-486	314	15	a	a	DET
ftr-486	314	16	business	business	NOUN
ftr-486	314	17	,	,	PUNCT
ftr-486	314	18	this	this	PRON
ftr-486	314	19	may	may	AUX
ftr-486	314	20	not	not	PART
ftr-486	314	21	be	be	AUX
ftr-486	314	22	a	a	DET
ftr-486	314	23	serious	serious	ADJ
ftr-486	314	24	concern	concern	NOUN
ftr-486	314	25	.	.	PUNCT
ftr-486	315	1	symmetry	symmetry	NOUN
ftr-486	315	2	in	in	ADP
ftr-486	315	3	the	the	DET
ftr-486	315	4	treatment	treatment	NOUN
ftr-486	315	5	of	of	ADP
ftr-486	315	6	interest	interest	NOUN
ftr-486	315	7	income	income	NOUN
ftr-486	315	8	and	and	CCONJ
ftr-486	315	9	interest	interest	NOUN
ftr-486	315	10	expense	expense	NOUN
ftr-486	315	11	can	can	AUX
ftr-486	315	12	be	be	AUX
ftr-486	315	13	maintained	maintain	VERB
ftr-486	315	14	through	through	ADP
ftr-486	315	15	the	the	DET
ftr-486	315	16	buyer	buyer	NOUN
ftr-486	315	17	.	.	PUNCT
ftr-486	316	1	in	in	ADP
ftr-486	316	2	the	the	DET
ftr-486	316	3	earlier	early	ADJ
ftr-486	316	4	discussion	discussion	NOUN
ftr-486	316	5	,	,	PUNCT
ftr-486	316	6	it	it	PRON
ftr-486	316	7	is	be	AUX
ftr-486	316	8	assumed	assume	VERB
ftr-486	316	9	that	that	SCONJ
ftr-486	316	10	the	the	DET
ftr-486	316	11	interest	interest	NOUN
ftr-486	316	12	rate	rate	NOUN
ftr-486	316	13	available	available	ADJ
ftr-486	316	14	for	for	ADP
ftr-486	316	15	the	the	DET
ftr-486	316	16	buyer	buyer	NOUN
ftr-486	316	17	's	's	PART
ftr-486	316	18	investments	investment	NOUN
ftr-486	316	19	is	be	AUX
ftr-486	316	20	the	the	DET
ftr-486	316	21	same	same	ADJ
ftr-486	316	22	as	as	ADP
ftr-486	316	23	the	the	DET
ftr-486	316	24	rate	rate	NOUN
ftr-486	316	25	inherent	inherent	ADJ
ftr-486	316	26	in	in	ADP
ftr-486	316	27	the	the	DET
ftr-486	316	28	deferred	defer	VERB
ftr-486	316	29	compensation	compensation	NOUN
ftr-486	316	30	agreement	agreement	NOUN
ftr-486	316	31	and	and	CCONJ
ftr-486	316	32	that	that	SCONJ
ftr-486	316	33	the	the	DET
ftr-486	316	34	present	present	ADJ
ftr-486	316	35	value	value	NOUN
ftr-486	316	36	of	of	ADP
ftr-486	316	37	the	the	DET
ftr-486	316	38	obligation	obligation	NOUN
ftr-486	316	39	is	be	AUX
ftr-486	316	40	known	know	VERB
ftr-486	316	41	.	.	PUNCT
ftr-486	317	1	in	in	ADP
ftr-486	317	2	that	that	DET
ftr-486	317	3	case	case	NOUN
ftr-486	317	4	,	,	PUNCT
ftr-486	317	5	to	to	PART
ftr-486	317	6	continue	continue	VERB
ftr-486	317	7	to	to	PART
ftr-486	317	8	match	match	VERB
ftr-486	317	9	the	the	DET
ftr-486	317	10	treatment	treatment	NOUN
ftr-486	317	11	of	of	ADP
ftr-486	317	12	the	the	DET
ftr-486	317	13	employee	employee	NOUN
ftr-486	317	14	,	,	PUNCT
ftr-486	317	15	the	the	DET
ftr-486	317	16	buyer	buyer	NOUN
ftr-486	317	17	should	should	AUX
ftr-486	317	18	get	get	VERB
ftr-486	317	19	basis	basis	NOUN
ftr-486	317	20	equal	equal	ADJ
ftr-486	317	21	to	to	ADP
ftr-486	317	22	the	the	DET
ftr-486	317	23	present	present	ADJ
ftr-486	317	24	value	value	NOUN
ftr-486	317	25	of	of	ADP
ftr-486	317	26	the	the	DET
ftr-486	317	27	assumed	assumed	ADJ
ftr-486	317	28	liability	liability	NOUN
ftr-486	317	29	and	and	CCONJ
ftr-486	317	30	should	should	AUX
ftr-486	317	31	not	not	PART
ftr-486	317	32	get	get	VERB
ftr-486	317	33	a	a	DET
ftr-486	317	34	deduction	deduction	NOUN
ftr-486	317	35	for	for	ADP
ftr-486	317	36	any	any	DET
ftr-486	317	37	additional	additional	ADJ
ftr-486	317	38	amount	amount	NOUN
ftr-486	317	39	paid	pay	VERB
ftr-486	317	40	.	.	PUNCT
ftr-486	318	1	how	how	SCONJ
ftr-486	318	2	should	should	AUX
ftr-486	318	3	this	this	PRON
ftr-486	318	4	be	be	AUX
ftr-486	318	5	affected	affect	VERB
ftr-486	318	6	if	if	SCONJ
ftr-486	318	7	the	the	DET
ftr-486	318	8	buyer	buyer	NOUN
ftr-486	318	9	can	can	AUX
ftr-486	318	10	earn	earn	VERB
ftr-486	318	11	a	a	DET
ftr-486	318	12	higher	high	ADJ
ftr-486	318	13	(	(	PUNCT
ftr-486	318	14	or	or	CCONJ
ftr-486	318	15	lower	low	ADJ
ftr-486	318	16	)	)	PUNCT
ftr-486	318	17	rate	rate	NOUN
ftr-486	318	18	of	of	ADP
ftr-486	318	19	return	return	NOUN
ftr-486	318	20	than	than	SCONJ
ftr-486	318	21	is	be	AUX
ftr-486	318	22	inherent	inherent	ADJ
ftr-486	318	23	in	in	ADP
ftr-486	318	24	the	the	DET
ftr-486	318	25	obligation	obligation	NOUN
ftr-486	318	26	?	?	PUNCT
ftr-486	319	1	if	if	SCONJ
ftr-486	319	2	present	present	ADJ
ftr-486	319	3	value	value	NOUN
ftr-486	319	4	is	be	AUX
ftr-486	319	5	determined	determine	VERB
ftr-486	319	6	with	with	ADP
ftr-486	319	7	an	an	DET
ftr-486	319	8	interest	interest	NOUN
ftr-486	319	9	rate	rate	NOUN
ftr-486	319	10	that	that	PRON
ftr-486	319	11	is	be	AUX
ftr-486	319	12	higher	high	ADJ
ftr-486	319	13	than	than	ADP
ftr-486	319	14	the	the	DET
ftr-486	319	15	rate	rate	NOUN
ftr-486	319	16	under	under	ADP
ftr-486	319	17	the	the	DET
ftr-486	319	18	agreement	agreement	NOUN
ftr-486	319	19	,	,	PUNCT
ftr-486	319	20	the	the	DET
ftr-486	319	21	amount	amount	NOUN
ftr-486	319	22	of	of	ADP
ftr-486	319	23	liabilities	liability	NOUN
ftr-486	319	24	assumed	assume	VERB
ftr-486	319	25	,	,	PUNCT
ftr-486	319	26	and	and	CCONJ
ftr-486	319	27	hence	hence	ADV
ftr-486	319	28	the	the	DET
ftr-486	319	29	purchase	purchase	NOUN
ftr-486	319	30	price	price	NOUN
ftr-486	319	31	,	,	PUNCT
ftr-486	319	32	is	be	AUX
ftr-486	319	33	overstated	overstate	VERB
ftr-486	319	34	.	.	PUNCT
ftr-486	320	1	for	for	ADP
ftr-486	320	2	the	the	DET
ftr-486	320	3	seller	seller	NOUN
ftr-486	320	4	,	,	PUNCT
ftr-486	320	5	the	the	DET
ftr-486	320	6	amount	amount	NOUN
ftr-486	320	7	realized	realize	VERB
ftr-486	320	8	on	on	ADP
ftr-486	320	9	sale	sale	NOUN
ftr-486	320	10	is	be	AUX
ftr-486	320	11	overstated	overstate	VERB
ftr-486	320	12	as	as	SCONJ
ftr-486	320	13	is	be	AUX
ftr-486	320	14	the	the	DET
ftr-486	320	15	offsetting	offset	VERB
ftr-486	320	16	deduction	deduction	NOUN
ftr-486	320	17	for	for	ADP
ftr-486	320	18	compensation	compensation	NOUN
ftr-486	320	19	,	,	PUNCT
ftr-486	320	20	but	but	CCONJ
ftr-486	320	21	this	this	PRON
ftr-486	320	22	is	be	AUX
ftr-486	320	23	not	not	PART
ftr-486	320	24	a	a	DET
ftr-486	320	25	problem	problem	NOUN
ftr-486	320	26	unless	unless	SCONJ
ftr-486	320	27	capital	capital	NOUN
ftr-486	320	28	gains	gain	NOUN
ftr-486	320	29	are	be	AUX
ftr-486	320	30	specially	specially	ADV
ftr-486	320	31	treated	treat	VERB
ftr-486	320	32	.	.	PUNCT
ftr-486	321	1	for	for	ADP
ftr-486	321	2	the	the	DET
ftr-486	321	3	buyer	buyer	NOUN
ftr-486	321	4	,	,	PUNCT
ftr-486	321	5	however	however	ADV
ftr-486	321	6	,	,	PUNCT
ftr-486	321	7	the	the	DET
ftr-486	321	8	purchase	purchase	NOUN
ftr-486	321	9	price	price	NOUN
ftr-486	321	10	-	-	PUNCT
ftr-486	321	11	the	the	DET
ftr-486	321	12	buyer	buyer	NOUN
ftr-486	321	13	's	's	PART
ftr-486	321	14	basis	basis	NOUN
ftr-486	321	15	-	-	PUNCT
ftr-486	321	16	is	be	AUX
ftr-486	321	17	inflated	inflate	VERB
ftr-486	321	18	at	at	ADP
ftr-486	321	19	no	no	DET
ftr-486	321	20	cost	cost	NOUN
ftr-486	321	21	because	because	SCONJ
ftr-486	321	22	the	the	DET
ftr-486	321	23	overstatement	overstatement	NOUN
ftr-486	321	24	of	of	ADP
ftr-486	321	25	the	the	DET
ftr-486	321	26	liability	liability	NOUN
ftr-486	321	27	means	mean	VERB
ftr-486	321	28	there	there	PRON
ftr-486	321	29	is	be	VERB
ftr-486	321	30	a	a	DET
ftr-486	321	31	corresponding	corresponding	ADJ
ftr-486	321	32	understatement	understatement	NOUN
ftr-486	321	33	of	of	ADP
ftr-486	321	34	nondeductible	nondeductible	ADJ
ftr-486	321	35	interest	interest	NOUN
ftr-486	321	36	.	.	PUNCT
ftr-486	322	1	thus	thus	ADV
ftr-486	322	2	,	,	PUNCT
ftr-486	322	3	establishing	establish	VERB
ftr-486	322	4	the	the	DET
ftr-486	322	5	correct	correct	ADJ
ftr-486	322	6	interest	interest	NOUN
ftr-486	322	7	rate	rate	NOUN
ftr-486	322	8	is	be	AUX
ftr-486	322	9	more	more	ADV
ftr-486	322	10	important	important	ADJ
ftr-486	322	11	here	here	ADV
ftr-486	322	12	than	than	SCONJ
ftr-486	322	13	it	it	PRON
ftr-486	322	14	is	be	AUX
ftr-486	322	15	with	with	ADP
ftr-486	322	16	respect	respect	NOUN
ftr-486	322	17	to	to	ADP
ftr-486	322	18	liabilities	liability	NOUN
ftr-486	322	19	for	for	ADP
ftr-486	322	20	which	which	PRON
ftr-486	322	21	the	the	DET
ftr-486	322	22	seller	seller	NOUN
ftr-486	322	23	has	have	AUX
ftr-486	322	24	obtained	obtain	VERB
ftr-486	322	25	tax	tax	NOUN
ftr-486	322	26	attributes.35	attributes.35	NOUN
ftr-486	322	27	however	however	ADV
ftr-486	322	28	,	,	PUNCT
ftr-486	322	29	under	under	ADP
ftr-486	322	30	current	current	ADJ
ftr-486	322	31	practice	practice	NOUN
ftr-486	322	32	,	,	PUNCT
ftr-486	322	33	a	a	DET
ftr-486	322	34	change	change	NOUN
ftr-486	322	35	in	in	ADP
ftr-486	322	36	interest	interest	NOUN
ftr-486	322	37	rate	rate	NOUN
ftr-486	322	38	from	from	ADP
ftr-486	322	39	that	that	PRON
ftr-486	322	40	reflected	reflect	VERB
ftr-486	322	41	in	in	ADP
ftr-486	322	42	the	the	DET
ftr-486	322	43	agreement	agreement	NOUN
ftr-486	322	44	is	be	AUX
ftr-486	322	45	presumably	presumably	ADV
ftr-486	322	46	not	not	PART
ftr-486	322	47	taken	take	VERB
ftr-486	322	48	into	into	ADP
ftr-486	322	49	account	account	NOUN
ftr-486	322	50	.	.	PUNCT
ftr-486	323	1	iv	iv	X
ftr-486	323	2	.	.	PUNCT
ftr-486	323	3	contingent	contingent	PROPN
ftr-486	323	4	liabilities	liability	NOUN
ftr-486	323	5	included	include	VERB
ftr-486	323	6	in	in	ADP
ftr-486	323	7	basis	basis	NOUN
ftr-486	323	8	all	all	DET
ftr-486	323	9	contingent	contingent	ADJ
ftr-486	323	10	liabilities	liability	NOUN
ftr-486	323	11	fall	fall	VERB
ftr-486	323	12	into	into	ADP
ftr-486	323	13	the	the	DET
ftr-486	323	14	second	second	NOUN
ftr-486	323	15	of	of	ADP
ftr-486	323	16	the	the	DET
ftr-486	323	17	two	two	NUM
ftr-486	323	18	categories	category	NOUN
ftr-486	323	19	described	describe	VERB
ftr-486	323	20	in	in	ADP
ftr-486	323	21	part	part	NOUN
ftr-486	323	22	fl	fl	ADV
ftr-486	323	23	-	-	PUNCT
ftr-486	323	24	typified	typify	VERB
ftr-486	323	25	by	by	ADP
ftr-486	323	26	the	the	DET
ftr-486	323	27	deferred	defer	VERB
ftr-486	323	28	compensation	compensation	NOUN
ftr-486	323	29	arrangementbecause	arrangementbecause	NOUN
ftr-486	323	30	the	the	DET
ftr-486	323	31	seller	seller	NOUN
ftr-486	323	32	is	be	AUX
ftr-486	323	33	allowed	allow	VERB
ftr-486	323	34	no	no	DET
ftr-486	323	35	deduction	deduction	NOUN
ftr-486	323	36	,	,	PUNCT
ftr-486	323	37	basis	basis	NOUN
ftr-486	323	38	,	,	PUNCT
ftr-486	323	39	or	or	CCONJ
ftr-486	323	40	other	other	ADJ
ftr-486	323	41	tax	tax	NOUN
ftr-486	323	42	attribute	attribute	NOUN
ftr-486	323	43	until	until	ADP
ftr-486	323	44	35	35	NUM
ftr-486	323	45	.	.	PUNCT
ftr-486	324	1	for	for	ADP
ftr-486	324	2	example	example	NOUN
ftr-486	324	3	,	,	PUNCT
ftr-486	324	4	with	with	ADP
ftr-486	324	5	respect	respect	NOUN
ftr-486	324	6	to	to	ADP
ftr-486	324	7	the	the	DET
ftr-486	324	8	liability	liability	NOUN
ftr-486	324	9	to	to	ADP
ftr-486	324	10	bank	bank	PROPN
ftr-486	324	11	b	b	PROPN
ftr-486	324	12	,	,	PUNCT
ftr-486	324	13	a	a	DET
ftr-486	324	14	discount	discount	NOUN
ftr-486	324	15	rate	rate	NOUN
ftr-486	324	16	lower	low	ADJ
ftr-486	324	17	than	than	ADP
ftr-486	324	18	the	the	DET
ftr-486	324	19	interest	interest	NOUN
ftr-486	324	20	rate	rate	NOUN
ftr-486	324	21	on	on	ADP
ftr-486	324	22	the	the	DET
ftr-486	324	23	loan	loan	NOUN
ftr-486	324	24	causes	cause	VERB
ftr-486	324	25	an	an	DET
ftr-486	324	26	overstatement	overstatement	NOUN
ftr-486	324	27	of	of	ADP
ftr-486	324	28	the	the	DET
ftr-486	324	29	purchase	purchase	NOUN
ftr-486	324	30	price	price	NOUN
ftr-486	324	31	and	and	CCONJ
ftr-486	324	32	an	an	DET
ftr-486	324	33	understatement	understatement	NOUN
ftr-486	324	34	of	of	ADP
ftr-486	324	35	deductible	deductible	ADJ
ftr-486	324	36	interest	interest	NOUN
ftr-486	324	37	.	.	PUNCT
ftr-486	325	1	see	see	VERB
ftr-486	325	2	text	text	NOUN
ftr-486	325	3	accompanying	accompany	VERB
ftr-486	325	4	infra	infra	NOUN
ftr-486	325	5	note	note	VERB
ftr-486	325	6	123	123	NUM
ftr-486	325	7	.	.	PUNCT
ftr-486	326	1	the	the	DET
ftr-486	326	2	same	same	ADJ
ftr-486	326	3	thing	thing	NOUN
ftr-486	326	4	happens	happen	VERB
ftr-486	326	5	here	here	ADV
ftr-486	326	6	,	,	PUNCT
ftr-486	326	7	but	but	CCONJ
ftr-486	326	8	the	the	DET
ftr-486	326	9	shift	shift	NOUN
ftr-486	326	10	is	be	AUX
ftr-486	326	11	more	more	ADV
ftr-486	326	12	serious	serious	ADJ
ftr-486	326	13	since	since	SCONJ
ftr-486	326	14	it	it	PRON
ftr-486	326	15	is	be	AUX
ftr-486	326	16	from	from	ADP
ftr-486	326	17	nondeductible	nondeductible	ADJ
ftr-486	326	18	interest	interest	NOUN
ftr-486	326	19	to	to	ADP
ftr-486	326	20	amortizable	amortizable	ADJ
ftr-486	326	21	purchase	purchase	NOUN
ftr-486	326	22	price	price	NOUN
ftr-486	326	23	.	.	PUNCT
ftr-486	327	1	[	[	X
ftr-486	327	2	vol	vol	NOUN
ftr-486	327	3	2:12	2:12	NUM
ftr-486	327	4	assumption	assumption	NOUN
ftr-486	327	5	of	of	ADP
ftr-486	327	6	contingent	contingent	ADJ
ftr-486	327	7	liabilities	liability	NOUN
ftr-486	327	8	on	on	ADP
ftr-486	327	9	sale	sale	NOUN
ftr-486	327	10	of	of	ADP
ftr-486	327	11	a	a	DET
ftr-486	327	12	business	business	NOUN
ftr-486	327	13	the	the	DET
ftr-486	327	14	contingency	contingency	NOUN
ftr-486	327	15	is	be	AUX
ftr-486	327	16	resolved	resolve	VERB
ftr-486	327	17	.	.	PUNCT
ftr-486	328	1	36	36	NUM
ftr-486	329	1	thus	thus	ADV
ftr-486	329	2	,	,	PUNCT
ftr-486	329	3	i	i	PRON
ftr-486	329	4	believe	believe	VERB
ftr-486	329	5	that	that	SCONJ
ftr-486	329	6	the	the	DET
ftr-486	329	7	treatment	treatment	NOUN
ftr-486	329	8	of	of	ADP
ftr-486	329	9	contingent	contingent	ADJ
ftr-486	329	10	liabilities	liability	NOUN
ftr-486	329	11	should	should	AUX
ftr-486	329	12	in	in	ADP
ftr-486	329	13	principle	principle	NOUN
ftr-486	329	14	be	be	AUX
ftr-486	329	15	the	the	DET
ftr-486	329	16	same	same	ADJ
ftr-486	329	17	as	as	SCONJ
ftr-486	329	18	that	that	PRON
ftr-486	329	19	applied	apply	VERB
ftr-486	329	20	to	to	ADP
ftr-486	329	21	the	the	DET
ftr-486	329	22	liability	liability	NOUN
ftr-486	329	23	to	to	ADP
ftr-486	329	24	e	e	NOUN
ftr-486	329	25	,	,	PUNCT
ftr-486	329	26	including	include	VERB
ftr-486	329	27	denying	deny	VERB
ftr-486	329	28	an	an	DET
ftr-486	329	29	interest	interest	NOUN
ftr-486	329	30	deduction	deduction	NOUN
ftr-486	329	31	to	to	ADP
ftr-486	329	32	p.	p.	NOUN
ftr-486	329	33	the	the	DET
ftr-486	329	34	difficulty	difficulty	NOUN
ftr-486	329	35	of	of	ADP
ftr-486	329	36	this	this	DET
ftr-486	329	37	approach	approach	NOUN
ftr-486	329	38	might	might	AUX
ftr-486	329	39	depend	depend	VERB
ftr-486	329	40	upon	upon	SCONJ
ftr-486	329	41	how	how	SCONJ
ftr-486	329	42	two	two	NUM
ftr-486	329	43	ancillary	ancillary	ADJ
ftr-486	329	44	issues	issue	NOUN
ftr-486	329	45	are	be	AUX
ftr-486	329	46	resolved	resolve	VERB
ftr-486	329	47	.	.	PUNCT
ftr-486	330	1	first	first	ADV
ftr-486	330	2	,	,	PUNCT
ftr-486	330	3	must	must	AUX
ftr-486	330	4	the	the	DET
ftr-486	330	5	basis	basis	NOUN
ftr-486	330	6	adjustment	adjustment	NOUN
ftr-486	330	7	be	be	AUX
ftr-486	330	8	made	make	VERB
ftr-486	330	9	at	at	ADP
ftr-486	330	10	the	the	DET
ftr-486	330	11	time	time	NOUN
ftr-486	330	12	of	of	ADP
ftr-486	330	13	purchase	purchase	NOUN
ftr-486	330	14	,	,	PUNCT
ftr-486	330	15	or	or	CCONJ
ftr-486	330	16	can	can	AUX
ftr-486	330	17	it	it	PRON
ftr-486	330	18	await	await	VERB
ftr-486	330	19	actual	actual	ADJ
ftr-486	330	20	payment	payment	NOUN
ftr-486	330	21	(	(	PUNCT
ftr-486	330	22	or	or	CCONJ
ftr-486	330	23	if	if	SCONJ
ftr-486	330	24	the	the	DET
ftr-486	330	25	contingency	contingency	NOUN
ftr-486	330	26	is	be	AUX
ftr-486	330	27	the	the	DET
ftr-486	330	28	only	only	ADJ
ftr-486	330	29	reason	reason	NOUN
ftr-486	330	30	for	for	ADP
ftr-486	330	31	the	the	DET
ftr-486	330	32	delay	delay	NOUN
ftr-486	330	33	,	,	PUNCT
ftr-486	330	34	the	the	DET
ftr-486	330	35	liability	liability	NOUN
ftr-486	330	36	becoming	becoming	AUX
ftr-486	330	37	"	"	PUNCT
ftr-486	330	38	fixed	fix	VERB
ftr-486	330	39	"	"	PUNCT
ftr-486	330	40	)	)	PUNCT
ftr-486	330	41	?	?	PUNCT
ftr-486	331	1	under	under	ADP
ftr-486	331	2	present	present	ADJ
ftr-486	331	3	law	law	NOUN
ftr-486	331	4	,	,	PUNCT
ftr-486	331	5	no	no	DET
ftr-486	331	6	amount	amount	NOUN
ftr-486	331	7	is	be	AUX
ftr-486	331	8	added	add	VERB
ftr-486	331	9	to	to	ADP
ftr-486	331	10	basis	basis	NOUN
ftr-486	331	11	until	until	SCONJ
ftr-486	331	12	the	the	DET
ftr-486	331	13	liability	liability	NOUN
ftr-486	331	14	is	be	AUX
ftr-486	331	15	determined	determine	VERB
ftr-486	331	16	,	,	PUNCT
ftr-486	331	17	and	and	CCONJ
ftr-486	331	18	,	,	PUNCT
ftr-486	331	19	apparently	apparently	ADV
ftr-486	331	20	,	,	PUNCT
ftr-486	331	21	none	none	NOUN
ftr-486	331	22	of	of	ADP
ftr-486	331	23	the	the	DET
ftr-486	331	24	payment	payment	NOUN
ftr-486	331	25	is	be	AUX
ftr-486	331	26	treated	treat	VERB
ftr-486	331	27	as	as	ADP
ftr-486	331	28	interest	interest	NOUN
ftr-486	331	29	to	to	PART
ftr-486	331	30	compensate	compensate	VERB
ftr-486	331	31	for	for	ADP
ftr-486	331	32	the	the	DET
ftr-486	331	33	deferral	deferral	NOUN
ftr-486	331	34	.	.	PUNCT
ftr-486	331	35	'	'	PUNCT
ftr-486	332	1	second	second	ADJ
ftr-486	332	2	,	,	PUNCT
ftr-486	332	3	what	what	PRON
ftr-486	332	4	is	be	AUX
ftr-486	332	5	the	the	DET
ftr-486	332	6	appropriate	appropriate	ADJ
ftr-486	332	7	treatment	treatment	NOUN
ftr-486	332	8	when	when	SCONJ
ftr-486	332	9	it	it	PRON
ftr-486	332	10	is	be	AUX
ftr-486	332	11	determined	determine	VERB
ftr-486	332	12	that	that	SCONJ
ftr-486	332	13	the	the	DET
ftr-486	332	14	obligation	obligation	NOUN
ftr-486	332	15	was	be	AUX
ftr-486	332	16	assumed	assume	VERB
ftr-486	332	17	but	but	CCONJ
ftr-486	332	18	the	the	DET
ftr-486	332	19	amount	amount	NOUN
ftr-486	332	20	turns	turn	VERB
ftr-486	332	21	out	out	ADP
ftr-486	332	22	to	to	PART
ftr-486	332	23	be	be	AUX
ftr-486	332	24	much	much	ADV
ftr-486	332	25	larger	large	ADJ
ftr-486	332	26	or	or	CCONJ
ftr-486	332	27	smaller	small	ADJ
ftr-486	332	28	than	than	ADP
ftr-486	332	29	the	the	DET
ftr-486	332	30	parties	party	NOUN
ftr-486	332	31	anticipated	anticipate	VERB
ftr-486	332	32	?	?	PUNCT
ftr-486	333	1	in	in	ADP
ftr-486	333	2	that	that	DET
ftr-486	333	3	case	case	NOUN
ftr-486	333	4	,	,	PUNCT
ftr-486	333	5	does	do	AUX
ftr-486	333	6	the	the	DET
ftr-486	333	7	basis	basis	NOUN
ftr-486	333	8	adjustment	adjustment	NOUN
ftr-486	333	9	still	still	ADV
ftr-486	333	10	reflect	reflect	VERB
ftr-486	333	11	the	the	DET
ftr-486	333	12	expected	expect	VERB
ftr-486	333	13	amount	amount	NOUN
ftr-486	333	14	of	of	ADP
ftr-486	333	15	assumed	assume	VERB
ftr-486	333	16	liabilities	liability	NOUN
ftr-486	333	17	?	?	PUNCT
ftr-486	334	1	i	i	PRON
ftr-486	334	2	turn	turn	VERB
ftr-486	334	3	to	to	ADP
ftr-486	334	4	the	the	DET
ftr-486	334	5	latter	latter	ADJ
ftr-486	334	6	question	question	NOUN
ftr-486	334	7	after	after	ADP
ftr-486	334	8	first	first	ADV
ftr-486	334	9	considering	consider	VERB
ftr-486	334	10	the	the	DET
ftr-486	334	11	circumstances	circumstance	NOUN
ftr-486	334	12	under	under	ADP
ftr-486	334	13	which	which	PRON
ftr-486	334	14	a	a	DET
ftr-486	334	15	liability	liability	NOUN
ftr-486	334	16	should	should	AUX
ftr-486	334	17	be	be	AUX
ftr-486	334	18	considered	consider	VERB
ftr-486	334	19	to	to	PART
ftr-486	334	20	be	be	AUX
ftr-486	334	21	assumed	assume	VERB
ftr-486	334	22	.	.	PUNCT
ftr-486	335	1	a.	a.	NOUN
ftr-486	335	2	determining	determine	VERB
ftr-486	335	3	whether	whether	SCONJ
ftr-486	335	4	a	a	DET
ftr-486	335	5	liability	liability	NOUN
ftr-486	335	6	has	have	AUX
ftr-486	335	7	been	be	AUX
ftr-486	335	8	assumed	assume	VERB
ftr-486	335	9	the	the	DET
ftr-486	335	10	law	law	NOUN
ftr-486	335	11	is	be	AUX
ftr-486	335	12	unclear	unclear	ADJ
ftr-486	335	13	about	about	ADP
ftr-486	335	14	how	how	SCONJ
ftr-486	335	15	to	to	PART
ftr-486	335	16	distinguish	distinguish	VERB
ftr-486	335	17	between	between	ADP
ftr-486	335	18	assumed	assume	VERB
ftr-486	335	19	liabilities	liability	NOUN
ftr-486	335	20	and	and	CCONJ
ftr-486	335	21	post	post	ADJ
ftr-486	335	22	-	-	ADJ
ftr-486	335	23	sale	sale	ADJ
ftr-486	335	24	liabilities	liability	NOUN
ftr-486	335	25	incurred	incur	VERB
ftr-486	335	26	by	by	ADP
ftr-486	335	27	the	the	DET
ftr-486	335	28	buyer	buyer	NOUN
ftr-486	335	29	.	.	PUNCT
ftr-486	336	1	several	several	ADJ
ftr-486	336	2	tests	test	NOUN
ftr-486	336	3	have	have	AUX
ftr-486	336	4	been	be	AUX
ftr-486	336	5	suggested	suggest	VERB
ftr-486	336	6	that	that	PRON
ftr-486	336	7	appear	appear	VERB
ftr-486	336	8	logical	logical	ADJ
ftr-486	336	9	if	if	SCONJ
ftr-486	336	10	the	the	DET
ftr-486	336	11	goal	goal	NOUN
ftr-486	336	12	is	be	AUX
ftr-486	336	13	to	to	PART
ftr-486	336	14	determine	determine	VERB
ftr-486	336	15	the	the	DET
ftr-486	336	16	expected	expect	VERB
ftr-486	336	17	value	value	NOUN
ftr-486	336	18	of	of	ADP
ftr-486	336	19	the	the	DET
ftr-486	336	20	assumed	assume	VERB
ftr-486	336	21	liabilities	liability	NOUN
ftr-486	336	22	.	.	PUNCT
ftr-486	337	1	this	this	DET
ftr-486	337	2	goal	goal	NOUN
ftr-486	337	3	is	be	AUX
ftr-486	337	4	most	most	ADV
ftr-486	337	5	clear	clear	ADJ
ftr-486	337	6	if	if	SCONJ
ftr-486	337	7	the	the	DET
ftr-486	337	8	decision	decision	NOUN
ftr-486	337	9	turns	turn	VERB
ftr-486	337	10	on	on	ADP
ftr-486	337	11	whether	whether	SCONJ
ftr-486	337	12	the	the	DET
ftr-486	337	13	liabilities	liability	NOUN
ftr-486	337	14	were	be	AUX
ftr-486	337	15	reflected	reflect	VERB
ftr-486	337	16	in	in	ADP
ftr-486	337	17	the	the	DET
ftr-486	337	18	purchase	purchase	NOUN
ftr-486	337	19	price	price	NOUN
ftr-486	337	20	.	.	PUNCT
ftr-486	338	1	"	"	PUNCT
ftr-486	338	2	'	'	PUNCT
ftr-486	338	3	but	but	CCONJ
ftr-486	338	4	,	,	PUNCT
ftr-486	338	5	it	it	PRON
ftr-486	338	6	can	can	AUX
ftr-486	338	7	also	also	ADV
ftr-486	338	8	be	be	AUX
ftr-486	338	9	what	what	PRON
ftr-486	338	10	the	the	DET
ftr-486	338	11	courts	court	NOUN
ftr-486	338	12	have	have	VERB
ftr-486	338	13	in	in	ADP
ftr-486	338	14	mind	mind	NOUN
ftr-486	338	15	when	when	SCONJ
ftr-486	338	16	they	they	PRON
ftr-486	338	17	ask	ask	VERB
ftr-486	338	18	whether	whether	SCONJ
ftr-486	338	19	the	the	DET
ftr-486	338	20	liability	liability	NOUN
ftr-486	338	21	was	be	AUX
ftr-486	338	22	expressly	expressly	ADV
ftr-486	338	23	assumed39	assumed39	NOUN
ftr-486	338	24	or	or	CCONJ
ftr-486	338	25	whether	whether	SCONJ
ftr-486	338	26	the	the	DET
ftr-486	338	27	buyer	buyer	NOUN
ftr-486	338	28	was	be	AUX
ftr-486	338	29	aware	aware	ADJ
ftr-486	338	30	of	of	ADP
ftr-486	338	31	the	the	DET
ftr-486	338	32	liability	liability	NOUN
ftr-486	338	33	.	.	PUNCT
ftr-486	338	34	'	'	PUNCT
ftr-486	339	1	36	36	NUM
ftr-486	339	2	.	.	PUNCT
ftr-486	340	1	under	under	ADP
ftr-486	340	2	the	the	DET
ftr-486	340	3	all	all	DET
ftr-486	340	4	events	event	NOUN
ftr-486	340	5	test	test	NOUN
ftr-486	340	6	,	,	PUNCT
ftr-486	340	7	a	a	DET
ftr-486	340	8	deduction	deduction	NOUN
ftr-486	340	9	is	be	AUX
ftr-486	340	10	not	not	PART
ftr-486	340	11	allowed	allow	VERB
ftr-486	340	12	until	until	SCONJ
ftr-486	340	13	the	the	DET
ftr-486	340	14	"	"	PUNCT
ftr-486	340	15	fact	fact	NOUN
ftr-486	340	16	"	"	PUNCT
ftr-486	340	17	of	of	ADP
ftr-486	340	18	the	the	DET
ftr-486	340	19	liability	liability	NOUN
ftr-486	340	20	is	be	AUX
ftr-486	340	21	determined	determine	VERB
ftr-486	340	22	and	and	CCONJ
ftr-486	340	23	the	the	DET
ftr-486	340	24	amount	amount	NOUN
ftr-486	340	25	can	can	AUX
ftr-486	340	26	be	be	AUX
ftr-486	340	27	determined	determine	VERB
ftr-486	340	28	with	with	ADP
ftr-486	340	29	"	"	PUNCT
ftr-486	340	30	reasonable	reasonable	ADJ
ftr-486	340	31	accuracy	accuracy	NOUN
ftr-486	340	32	.	.	PUNCT
ftr-486	341	1	"	"	PUNCT
ftr-486	341	2	regs	reg	NOUN
ftr-486	341	3	.	.	PUNCT
ftr-486	342	1	§	§	PROPN
ftr-486	342	2	1.461	1.461	NUM
ftr-486	342	3	-	-	SYM
ftr-486	342	4	1(a)(2)(1	1(a)(2)(1	NUM
ftr-486	342	5	)	)	PUNCT
ftr-486	342	6	.	.	PUNCT
ftr-486	343	1	in	in	ADP
ftr-486	343	2	these	these	DET
ftr-486	343	3	circumstances	circumstance	NOUN
ftr-486	343	4	,	,	PUNCT
ftr-486	343	5	deferral	deferral	NOUN
ftr-486	343	6	may	may	AUX
ftr-486	343	7	be	be	AUX
ftr-486	343	8	required	require	VERB
ftr-486	343	9	to	to	PART
ftr-486	343	10	prevent	prevent	VERB
ftr-486	343	11	the	the	DET
ftr-486	343	12	seller	seller	NOUN
ftr-486	343	13	from	from	ADP
ftr-486	343	14	overstating	overstate	VERB
ftr-486	343	15	the	the	DET
ftr-486	343	16	amount	amount	NOUN
ftr-486	343	17	of	of	ADP
ftr-486	343	18	the	the	DET
ftr-486	343	19	liability	liability	NOUN
ftr-486	343	20	.	.	PUNCT
ftr-486	344	1	37	37	NUM
ftr-486	344	2	.	.	PUNCT
ftr-486	345	1	temp	temp	NOUN
ftr-486	345	2	.	.	PUNCT
ftr-486	346	1	regs	regs	PROPN
ftr-486	346	2	.	.	PUNCT
ftr-486	347	1	§	§	PROPN
ftr-486	347	2	1.338(b)-3(c	1.338(b)-3(c	PROPN
ftr-486	347	3	)	)	PUNCT
ftr-486	347	4	;	;	PUNCT
ftr-486	348	1	keyes	keyes	PROPN
ftr-486	348	2	,	,	PUNCT
ftr-486	348	3	supra	supra	PROPN
ftr-486	348	4	note	note	NOUN
ftr-486	348	5	2	2	NUM
ftr-486	348	6	,	,	PUNCT
ftr-486	348	7	§	§	PROPN
ftr-486	348	8	21.04121[b][11	21.04121[b][11	NUM
ftr-486	348	9	;	;	PUNCT
ftr-486	348	10	schler	schler	NOUN
ftr-486	348	11	,	,	PUNCT
ftr-486	348	12	supra	supra	PROPN
ftr-486	348	13	note	note	NOUN
ftr-486	348	14	2	2	NUM
ftr-486	348	15	,	,	PUNCT
ftr-486	348	16	at	at	ADP
ftr-486	348	17	616	616	NUM
ftr-486	348	18	,	,	PUNCT
ftr-486	348	19	622	622	NUM
ftr-486	348	20	.	.	PUNCT
ftr-486	349	1	some	some	PRON
ftr-486	349	2	have	have	AUX
ftr-486	349	3	suggested	suggest	VERB
ftr-486	349	4	that	that	SCONJ
ftr-486	349	5	if	if	SCONJ
ftr-486	349	6	the	the	DET
ftr-486	349	7	seller	seller	NOUN
ftr-486	349	8	retains	retain	VERB
ftr-486	349	9	the	the	DET
ftr-486	349	10	liability	liability	NOUN
ftr-486	349	11	and	and	CCONJ
ftr-486	349	12	the	the	DET
ftr-486	349	13	buyer	buyer	NOUN
ftr-486	349	14	agrees	agree	VERB
ftr-486	349	15	to	to	PART
ftr-486	349	16	make	make	VERB
ftr-486	349	17	additional	additional	ADJ
ftr-486	349	18	payments	payment	NOUN
ftr-486	349	19	to	to	ADP
ftr-486	349	20	the	the	DET
ftr-486	349	21	seller	seller	NOUN
ftr-486	349	22	equal	equal	ADJ
ftr-486	349	23	to	to	ADP
ftr-486	349	24	the	the	DET
ftr-486	349	25	payments	payment	NOUN
ftr-486	349	26	that	that	PRON
ftr-486	349	27	the	the	DET
ftr-486	349	28	seller	seller	NOUN
ftr-486	349	29	eventually	eventually	ADV
ftr-486	349	30	makes	make	VERB
ftr-486	349	31	to	to	PART
ftr-486	349	32	discharge	discharge	VERB
ftr-486	349	33	the	the	DET
ftr-486	349	34	liability	liability	NOUN
ftr-486	349	35	,	,	PUNCT
ftr-486	349	36	the	the	DET
ftr-486	349	37	buyer	buyer	NOUN
ftr-486	349	38	could	could	AUX
ftr-486	349	39	treat	treat	VERB
ftr-486	349	40	part	part	NOUN
ftr-486	349	41	of	of	ADP
ftr-486	349	42	the	the	DET
ftr-486	349	43	deferred	defer	VERB
ftr-486	349	44	payment	payment	NOUN
ftr-486	349	45	as	as	ADP
ftr-486	349	46	deductible	deductible	ADJ
ftr-486	349	47	interest	interest	NOUN
ftr-486	349	48	.	.	PUNCT
ftr-486	350	1	schler	schler	NOUN
ftr-486	350	2	,	,	PUNCT
ftr-486	350	3	supra	supra	PROPN
ftr-486	350	4	note	note	NOUN
ftr-486	350	5	2	2	NUM
ftr-486	350	6	,	,	PUNCT
ftr-486	350	7	at	at	ADP
ftr-486	350	8	671	671	NUM
ftr-486	350	9	;	;	PUNCT
ftr-486	350	10	wootton	wootton	PROPN
ftr-486	350	11	,	,	PUNCT
ftr-486	350	12	supra	supra	PROPN
ftr-486	350	13	note	note	NOUN
ftr-486	350	14	2	2	NUM
ftr-486	350	15	,	,	PUNCT
ftr-486	350	16	at	at	ADP
ftr-486	350	17	737	737	NUM
ftr-486	350	18	-	-	SYM
ftr-486	350	19	38	38	NUM
ftr-486	350	20	.	.	PUNCT
ftr-486	351	1	the	the	DET
ftr-486	351	2	buyer	buyer	NOUN
ftr-486	351	3	might	might	AUX
ftr-486	351	4	prefer	prefer	VERB
ftr-486	351	5	this	this	DET
ftr-486	351	6	approach	approach	NOUN
ftr-486	351	7	since	since	SCONJ
ftr-486	351	8	it	it	PRON
ftr-486	351	9	allows	allow	VERB
ftr-486	351	10	some	some	PRON
ftr-486	351	11	of	of	ADP
ftr-486	351	12	the	the	DET
ftr-486	351	13	payment	payment	NOUN
ftr-486	351	14	to	to	PART
ftr-486	351	15	be	be	AUX
ftr-486	351	16	deducted	deduct	VERB
ftr-486	351	17	immediately	immediately	ADV
ftr-486	351	18	,	,	PUNCT
ftr-486	351	19	rather	rather	ADV
ftr-486	351	20	than	than	ADP
ftr-486	351	21	being	be	AUX
ftr-486	351	22	capitalized	capitalize	VERB
ftr-486	351	23	as	as	ADP
ftr-486	351	24	basis	basis	NOUN
ftr-486	351	25	.	.	PUNCT
ftr-486	352	1	however	however	ADV
ftr-486	352	2	,	,	PUNCT
ftr-486	352	3	it	it	PRON
ftr-486	352	4	may	may	AUX
ftr-486	352	5	convert	convert	VERB
ftr-486	352	6	part	part	NOUN
ftr-486	352	7	of	of	ADP
ftr-486	352	8	the	the	DET
ftr-486	352	9	seller	seller	NOUN
ftr-486	352	10	's	's	PART
ftr-486	352	11	capital	capital	NOUN
ftr-486	352	12	gain	gain	NOUN
ftr-486	352	13	into	into	ADP
ftr-486	352	14	interest	interest	NOUN
ftr-486	352	15	income	income	NOUN
ftr-486	352	16	,	,	PUNCT
ftr-486	352	17	and	and	CCONJ
ftr-486	352	18	it	it	PRON
ftr-486	352	19	may	may	AUX
ftr-486	352	20	also	also	ADV
ftr-486	352	21	increase	increase	VERB
ftr-486	352	22	the	the	DET
ftr-486	352	23	gain	gain	NOUN
ftr-486	352	24	reported	report	VERB
ftr-486	352	25	for	for	ADP
ftr-486	352	26	the	the	DET
ftr-486	352	27	year	year	NOUN
ftr-486	352	28	of	of	ADP
ftr-486	352	29	the	the	DET
ftr-486	352	30	sale	sale	NOUN
ftr-486	352	31	because	because	SCONJ
ftr-486	352	32	part	part	NOUN
ftr-486	352	33	of	of	ADP
ftr-486	352	34	the	the	DET
ftr-486	352	35	seller	seller	NOUN
ftr-486	352	36	's	's	PART
ftr-486	352	37	basis	basis	NOUN
ftr-486	352	38	would	would	AUX
ftr-486	352	39	be	be	AUX
ftr-486	352	40	used	use	VERB
ftr-486	352	41	against	against	ADP
ftr-486	352	42	the	the	DET
ftr-486	352	43	deferred	defer	VERB
ftr-486	352	44	selling	selling	NOUN
ftr-486	352	45	price	price	NOUN
ftr-486	352	46	.	.	PUNCT
ftr-486	353	1	thus	thus	ADV
ftr-486	353	2	,	,	PUNCT
ftr-486	353	3	it	it	PRON
ftr-486	353	4	is	be	AUX
ftr-486	353	5	not	not	PART
ftr-486	353	6	clear	clear	ADJ
ftr-486	353	7	whether	whether	SCONJ
ftr-486	353	8	the	the	DET
ftr-486	353	9	overall	overall	ADJ
ftr-486	353	10	tax	tax	NOUN
ftr-486	353	11	burden	burden	NOUN
ftr-486	353	12	would	would	AUX
ftr-486	353	13	be	be	AUX
ftr-486	353	14	reduced	reduce	VERB
ftr-486	353	15	or	or	CCONJ
ftr-486	353	16	not	not	PART
ftr-486	353	17	.	.	PUNCT
ftr-486	354	1	it	it	PRON
ftr-486	354	2	seems	seem	VERB
ftr-486	354	3	to	to	ADP
ftr-486	354	4	me	i	PRON
ftr-486	354	5	to	to	PART
ftr-486	354	6	be	be	AUX
ftr-486	354	7	senseless	senseless	ADJ
ftr-486	354	8	to	to	PART
ftr-486	354	9	give	give	VERB
ftr-486	354	10	the	the	DET
ftr-486	354	11	parties	party	NOUN
ftr-486	354	12	this	this	DET
ftr-486	354	13	alternative	alternative	NOUN
ftr-486	354	14	when	when	SCONJ
ftr-486	354	15	,	,	PUNCT
ftr-486	354	16	under	under	ADP
ftr-486	354	17	the	the	DET
ftr-486	354	18	terms	term	NOUN
ftr-486	354	19	of	of	ADP
ftr-486	354	20	the	the	DET
ftr-486	354	21	deal	deal	NOUN
ftr-486	354	22	,	,	PUNCT
ftr-486	354	23	the	the	DET
ftr-486	354	24	risks	risk	NOUN
ftr-486	354	25	have	have	AUX
ftr-486	354	26	not	not	PART
ftr-486	354	27	changed	change	VERB
ftr-486	354	28	;	;	PUNCT
ftr-486	354	29	the	the	DET
ftr-486	354	30	buyer	buyer	NOUN
ftr-486	354	31	is	be	AUX
ftr-486	354	32	assuming	assume	VERB
ftr-486	354	33	the	the	DET
ftr-486	354	34	risk	risk	NOUN
ftr-486	354	35	as	as	ADP
ftr-486	354	36	to	to	ADP
ftr-486	354	37	the	the	DET
ftr-486	354	38	amount	amount	NOUN
ftr-486	354	39	of	of	ADP
ftr-486	354	40	the	the	DET
ftr-486	354	41	liability	liability	NOUN
ftr-486	354	42	just	just	ADV
ftr-486	354	43	as	as	SCONJ
ftr-486	354	44	it	it	PRON
ftr-486	354	45	would	would	AUX
ftr-486	354	46	if	if	SCONJ
ftr-486	354	47	the	the	DET
ftr-486	354	48	seller	seller	NOUN
ftr-486	354	49	were	be	AUX
ftr-486	354	50	out	out	ADP
ftr-486	354	51	of	of	ADP
ftr-486	354	52	the	the	DET
ftr-486	354	53	picture	picture	NOUN
ftr-486	354	54	.	.	PUNCT
ftr-486	355	1	38	38	NUM
ftr-486	355	2	.	.	PUNCT
ftr-486	356	1	keyes	keyes	PROPN
ftr-486	356	2	,	,	PUNCT
ftr-486	356	3	supra	supra	PROPN
ftr-486	356	4	note	note	NOUN
ftr-486	356	5	2	2	NUM
ftr-486	356	6	,	,	PUNCT
ftr-486	356	7	§	§	PROPN
ftr-486	356	8	21.04[ll[e	21.04[ll[e	PROPN
ftr-486	356	9	]	]	PUNCT
ftr-486	356	10	.	.	PUNCT
ftr-486	357	1	39	39	NUM
ftr-486	357	2	.	.	PUNCT
ftr-486	358	1	i	i	PRON
ftr-486	358	2	d.	d.	PROPN
ftr-486	358	3	§	§	PROPN
ftr-486	358	4	21.04[l][f	21.04[l][f	PROPN
ftr-486	358	5	]	]	PUNCT
ftr-486	358	6	.	.	PUNCT
ftr-486	359	1	19961	19961	NUM
ftr-486	359	2	florida	florida	PROPN
ftr-486	359	3	tax	tax	PROPN
ftr-486	359	4	review	review	NOUN
ftr-486	359	5	other	other	ADJ
ftr-486	359	6	standards	standard	NOUN
ftr-486	359	7	seem	seem	VERB
ftr-486	359	8	more	more	ADV
ftr-486	359	9	appropriate	appropriate	ADJ
ftr-486	359	10	if	if	SCONJ
ftr-486	359	11	the	the	DET
ftr-486	359	12	goal	goal	NOUN
ftr-486	359	13	is	be	AUX
ftr-486	359	14	to	to	PART
ftr-486	359	15	determine	determine	VERB
ftr-486	359	16	whether	whether	SCONJ
ftr-486	359	17	a	a	DET
ftr-486	359	18	particular	particular	ADJ
ftr-486	359	19	liability	liability	NOUN
ftr-486	359	20	,	,	PUNCT
ftr-486	359	21	rather	rather	ADV
ftr-486	359	22	than	than	ADP
ftr-486	359	23	a	a	DET
ftr-486	359	24	particular	particular	ADJ
ftr-486	359	25	amount	amount	NOUN
ftr-486	359	26	,	,	PUNCT
ftr-486	359	27	was	be	AUX
ftr-486	359	28	assumed	assume	VERB
ftr-486	359	29	.	.	PUNCT
ftr-486	360	1	one	one	NUM
ftr-486	360	2	possibility	possibility	NOUN
ftr-486	360	3	is	be	AUX
ftr-486	360	4	to	to	PART
ftr-486	360	5	consider	consider	VERB
ftr-486	360	6	whether	whether	SCONJ
ftr-486	360	7	the	the	DET
ftr-486	360	8	event	event	NOUN
ftr-486	360	9	giving	give	VERB
ftr-486	360	10	rise	rise	NOUN
ftr-486	360	11	to	to	ADP
ftr-486	360	12	the	the	DET
ftr-486	360	13	liability	liability	NOUN
ftr-486	360	14	(	(	PUNCT
ftr-486	360	15	e.g.	e.g.	ADV
ftr-486	360	16	,	,	PUNCT
ftr-486	360	17	the	the	DET
ftr-486	360	18	manufacture	manufacture	NOUN
ftr-486	360	19	of	of	ADP
ftr-486	360	20	a	a	DET
ftr-486	360	21	defective	defective	ADJ
ftr-486	360	22	product	product	NOUN
ftr-486	360	23	or	or	CCONJ
ftr-486	360	24	the	the	DET
ftr-486	360	25	release	release	NOUN
ftr-486	360	26	of	of	ADP
ftr-486	360	27	toxic	toxic	ADJ
ftr-486	360	28	wastes	waste	NOUN
ftr-486	360	29	)	)	PUNCT
ftr-486	360	30	took	take	VERB
ftr-486	360	31	place	place	NOUN
ftr-486	360	32	before	before	ADP
ftr-486	360	33	the	the	DET
ftr-486	360	34	sale.4	sale.4	NOUN
ftr-486	360	35	'	'	PUNCT
ftr-486	360	36	another	another	PRON
ftr-486	360	37	is	be	AUX
ftr-486	360	38	to	to	PART
ftr-486	360	39	determine	determine	VERB
ftr-486	360	40	when	when	SCONJ
ftr-486	360	41	the	the	DET
ftr-486	360	42	legal	legal	ADJ
ftr-486	360	43	liability	liability	NOUN
ftr-486	360	44	arose	arise	VERB
ftr-486	360	45	(	(	PUNCT
ftr-486	360	46	e.g.	e.g.	ADV
ftr-486	360	47	,	,	PUNCT
ftr-486	360	48	customer	customer	NOUN
ftr-486	360	49	injury	injury	NOUN
ftr-486	360	50	from	from	ADP
ftr-486	360	51	defective	defective	ADJ
ftr-486	360	52	product	product	NOUN
ftr-486	360	53	or	or	CCONJ
ftr-486	360	54	a	a	DET
ftr-486	360	55	new	new	ADJ
ftr-486	360	56	environmental	environmental	ADJ
ftr-486	360	57	statute).4	statute).4	NOUN
ftr-486	360	58	"	"	PUNCT
ftr-486	360	59	however	however	ADV
ftr-486	360	60	,	,	PUNCT
ftr-486	360	61	the	the	DET
ftr-486	360	62	existence	existence	NOUN
ftr-486	360	63	of	of	ADP
ftr-486	360	64	legal	legal	ADJ
ftr-486	360	65	liability	liability	NOUN
ftr-486	360	66	does	do	AUX
ftr-486	360	67	not	not	PART
ftr-486	360	68	necessarily	necessarily	ADV
ftr-486	360	69	reduce	reduce	VERB
ftr-486	360	70	the	the	DET
ftr-486	360	71	value	value	NOUN
ftr-486	360	72	of	of	ADP
ftr-486	360	73	a	a	DET
ftr-486	360	74	business	business	NOUN
ftr-486	360	75	.	.	PUNCT
ftr-486	361	1	for	for	ADP
ftr-486	361	2	example	example	NOUN
ftr-486	361	3	,	,	PUNCT
ftr-486	361	4	a	a	DET
ftr-486	361	5	liability	liability	NOUN
ftr-486	361	6	to	to	PART
ftr-486	361	7	pay	pay	VERB
ftr-486	361	8	rent	rent	NOUN
ftr-486	361	9	under	under	ADP
ftr-486	361	10	a	a	DET
ftr-486	361	11	long	long	ADJ
ftr-486	361	12	term	term	NOUN
ftr-486	361	13	lease	lease	NOUN
ftr-486	361	14	or	or	CCONJ
ftr-486	361	15	wages	wage	NOUN
ftr-486	361	16	under	under	ADP
ftr-486	361	17	an	an	DET
ftr-486	361	18	employment	employment	NOUN
ftr-486	361	19	contract	contract	NOUN
ftr-486	361	20	does	do	AUX
ftr-486	361	21	not	not	PART
ftr-486	361	22	diminish	diminish	VERB
ftr-486	361	23	value	value	NOUN
ftr-486	361	24	if	if	SCONJ
ftr-486	361	25	the	the	DET
ftr-486	361	26	rent	rent	NOUN
ftr-486	361	27	or	or	CCONJ
ftr-486	361	28	salary	salary	NOUN
ftr-486	361	29	is	be	AUX
ftr-486	361	30	consistent	consistent	ADJ
ftr-486	361	31	with	with	ADP
ftr-486	361	32	the	the	DET
ftr-486	361	33	benefit	benefit	NOUN
ftr-486	361	34	to	to	PART
ftr-486	361	35	be	be	AUX
ftr-486	361	36	received	receive	VERB
ftr-486	361	37	.	.	PUNCT
ftr-486	362	1	just	just	ADV
ftr-486	362	2	as	as	SCONJ
ftr-486	362	3	the	the	DET
ftr-486	362	4	presence	presence	NOUN
ftr-486	362	5	of	of	ADP
ftr-486	362	6	legal	legal	ADJ
ftr-486	362	7	liability	liability	NOUN
ftr-486	362	8	at	at	ADP
ftr-486	362	9	the	the	DET
ftr-486	362	10	time	time	NOUN
ftr-486	362	11	of	of	ADP
ftr-486	362	12	sale	sale	NOUN
ftr-486	362	13	is	be	AUX
ftr-486	362	14	not	not	PART
ftr-486	362	15	inconsistent	inconsistent	ADJ
ftr-486	362	16	with	with	ADP
ftr-486	362	17	future	future	ADJ
ftr-486	362	18	value	value	NOUN
ftr-486	362	19	,	,	PUNCT
ftr-486	362	20	the	the	DET
ftr-486	362	21	absence	absence	NOUN
ftr-486	362	22	of	of	ADP
ftr-486	362	23	such	such	ADJ
ftr-486	362	24	liability	liability	NOUN
ftr-486	362	25	does	do	AUX
ftr-486	362	26	not	not	PART
ftr-486	362	27	necessarily	necessarily	ADV
ftr-486	362	28	indicate	indicate	VERB
ftr-486	362	29	that	that	SCONJ
ftr-486	362	30	the	the	DET
ftr-486	362	31	item	item	NOUN
ftr-486	362	32	did	do	AUX
ftr-486	362	33	not	not	PART
ftr-486	362	34	affect	affect	VERB
ftr-486	362	35	the	the	DET
ftr-486	362	36	purchase	purchase	NOUN
ftr-486	362	37	price	price	NOUN
ftr-486	362	38	.	.	PUNCT
ftr-486	363	1	consider	consider	VERB
ftr-486	363	2	costs	cost	NOUN
ftr-486	363	3	incurred	incur	VERB
ftr-486	363	4	by	by	ADP
ftr-486	363	5	the	the	DET
ftr-486	363	6	buyer	buyer	NOUN
ftr-486	363	7	to	to	PART
ftr-486	363	8	pare	pare	VERB
ftr-486	363	9	back	back	ADP
ftr-486	363	10	the	the	DET
ftr-486	363	11	seller	seller	NOUN
ftr-486	363	12	's	's	PART
ftr-486	363	13	workforce	workforce	NOUN
ftr-486	363	14	(	(	PUNCT
ftr-486	363	15	severance	severance	NOUN
ftr-486	363	16	pay	pay	NOUN
ftr-486	363	17	)	)	PUNCT
ftr-486	363	18	or	or	CCONJ
ftr-486	363	19	facilities	facility	NOUN
ftr-486	363	20	(	(	PUNCT
ftr-486	363	21	payments	payment	NOUN
ftr-486	363	22	to	to	ADP
ftr-486	363	23	a	a	DET
ftr-486	363	24	landlord	landlord	NOUN
ftr-486	363	25	to	to	PART
ftr-486	363	26	cancel	cancel	VERB
ftr-486	363	27	a	a	DET
ftr-486	363	28	lease	lease	NOUN
ftr-486	363	29	)	)	PUNCT
ftr-486	363	30	.	.	PUNCT
ftr-486	364	1	liability	liability	NOUN
ftr-486	364	2	may	may	AUX
ftr-486	364	3	not	not	PART
ftr-486	364	4	arise	arise	VERB
ftr-486	364	5	until	until	SCONJ
ftr-486	364	6	the	the	DET
ftr-486	364	7	buyer	buyer	NOUN
ftr-486	364	8	discharges	discharge	VERB
ftr-486	364	9	employees	employee	NOUN
ftr-486	364	10	or	or	CCONJ
ftr-486	364	11	terminates	terminate	VERB
ftr-486	364	12	the	the	DET
ftr-486	364	13	lease	lease	NOUN
ftr-486	364	14	,	,	PUNCT
ftr-486	364	15	but	but	CCONJ
ftr-486	364	16	if	if	SCONJ
ftr-486	364	17	the	the	DET
ftr-486	364	18	buyer	buyer	NOUN
ftr-486	364	19	expects	expect	VERB
ftr-486	364	20	to	to	PART
ftr-486	364	21	take	take	VERB
ftr-486	364	22	this	this	DET
ftr-486	364	23	course	course	NOUN
ftr-486	364	24	,	,	PUNCT
ftr-486	364	25	it	it	PRON
ftr-486	364	26	is	be	AUX
ftr-486	364	27	reflected	reflect	VERB
ftr-486	364	28	in	in	ADP
ftr-486	364	29	the	the	DET
ftr-486	364	30	amount	amount	NOUN
ftr-486	364	31	it	it	PRON
ftr-486	364	32	is	be	AUX
ftr-486	364	33	willing	willing	ADJ
ftr-486	364	34	to	to	PART
ftr-486	364	35	pay	pay	VERB
ftr-486	364	36	.	.	PUNCT
ftr-486	365	1	also	also	ADV
ftr-486	365	2	,	,	PUNCT
ftr-486	365	3	the	the	DET
ftr-486	365	4	future	future	ADJ
ftr-486	365	5	costs	cost	NOUN
ftr-486	365	6	of	of	ADP
ftr-486	365	7	providing	provide	VERB
ftr-486	365	8	medical	medical	ADJ
ftr-486	365	9	benefits	benefit	NOUN
ftr-486	365	10	for	for	ADP
ftr-486	365	11	retirees	retiree	NOUN
ftr-486	365	12	may	may	AUX
ftr-486	365	13	reduce	reduce	VERB
ftr-486	365	14	the	the	DET
ftr-486	365	15	value	value	NOUN
ftr-486	365	16	of	of	ADP
ftr-486	365	17	the	the	DET
ftr-486	365	18	business	business	NOUN
ftr-486	365	19	,	,	PUNCT
ftr-486	365	20	even	even	ADV
ftr-486	365	21	if	if	SCONJ
ftr-486	365	22	legal	legal	ADJ
ftr-486	365	23	liability	liability	NOUN
ftr-486	365	24	does	do	AUX
ftr-486	365	25	not	not	PART
ftr-486	365	26	exist	exist	VERB
ftr-486	365	27	at	at	ADP
ftr-486	365	28	the	the	DET
ftr-486	365	29	time	time	NOUN
ftr-486	365	30	of	of	ADP
ftr-486	365	31	the	the	DET
ftr-486	365	32	sale	sale	NOUN
ftr-486	365	33	because	because	SCONJ
ftr-486	365	34	some	some	DET
ftr-486	365	35	employees	employee	NOUN
ftr-486	365	36	have	have	AUX
ftr-486	365	37	not	not	PART
ftr-486	365	38	satisfied	satisfy	VERB
ftr-486	365	39	the	the	DET
ftr-486	365	40	conditions	condition	NOUN
ftr-486	365	41	for	for	ADP
ftr-486	365	42	vesting	vest	VERB
ftr-486	365	43	or	or	CCONJ
ftr-486	365	44	the	the	DET
ftr-486	365	45	employer	employer	NOUN
ftr-486	365	46	has	have	VERB
ftr-486	365	47	a	a	DET
ftr-486	365	48	unilateral	unilateral	ADJ
ftr-486	365	49	right	right	NOUN
ftr-486	365	50	to	to	PART
ftr-486	365	51	amend	amend	VERB
ftr-486	365	52	or	or	CCONJ
ftr-486	365	53	terminate	terminate	VERB
ftr-486	365	54	the	the	DET
ftr-486	365	55	plan	plan	NOUN
ftr-486	365	56	.	.	PUNCT
ftr-486	366	1	on	on	ADP
ftr-486	366	2	the	the	DET
ftr-486	366	3	other	other	ADJ
ftr-486	366	4	hand	hand	NOUN
ftr-486	366	5	,	,	PUNCT
ftr-486	366	6	the	the	DET
ftr-486	366	7	buyer	buyer	NOUN
ftr-486	366	8	might	might	AUX
ftr-486	366	9	believe	believe	VERB
ftr-486	366	10	that	that	SCONJ
ftr-486	366	11	the	the	DET
ftr-486	366	12	cost	cost	NOUN
ftr-486	366	13	of	of	ADP
ftr-486	366	14	a	a	DET
ftr-486	366	15	retiree	retiree	NOUN
ftr-486	366	16	medical	medical	ADJ
ftr-486	366	17	program	program	NOUN
ftr-486	366	18	,	,	PUNCT
ftr-486	366	19	or	or	CCONJ
ftr-486	366	20	other	other	ADJ
ftr-486	366	21	fringe	fringe	NOUN
ftr-486	366	22	benefits	benefit	NOUN
ftr-486	366	23	based	base	VERB
ftr-486	366	24	upon	upon	SCONJ
ftr-486	366	25	past	past	ADJ
ftr-486	366	26	service	service	NOUN
ftr-486	366	27	,	,	PUNCT
ftr-486	366	28	might	might	AUX
ftr-486	366	29	be	be	AUX
ftr-486	366	30	recoverable	recoverable	ADJ
ftr-486	366	31	out	out	ADP
ftr-486	366	32	of	of	ADP
ftr-486	366	33	future	future	ADJ
ftr-486	366	34	income	income	NOUN
ftr-486	366	35	.	.	PUNCT
ftr-486	367	1	since	since	SCONJ
ftr-486	367	2	the	the	DET
ftr-486	367	3	existence	existence	NOUN
ftr-486	367	4	of	of	ADP
ftr-486	367	5	the	the	DET
ftr-486	367	6	plan	plan	NOUN
ftr-486	367	7	might	might	AUX
ftr-486	367	8	enable	enable	VERB
ftr-486	367	9	the	the	DET
ftr-486	367	10	employer	employer	NOUN
ftr-486	367	11	to	to	PART
ftr-486	367	12	spend	spend	VERB
ftr-486	367	13	less	less	ADJ
ftr-486	367	14	on	on	ADP
ftr-486	367	15	wages	wage	NOUN
ftr-486	367	16	,	,	PUNCT
ftr-486	367	17	total	total	ADJ
ftr-486	367	18	future	future	ADJ
ftr-486	367	19	compensation	compensation	NOUN
ftr-486	367	20	costs	cost	NOUN
ftr-486	367	21	might	might	AUX
ftr-486	367	22	not	not	PART
ftr-486	367	23	exceed	exceed	VERB
ftr-486	367	24	the	the	DET
ftr-486	367	25	value	value	NOUN
ftr-486	367	26	of	of	ADP
ftr-486	367	27	future	future	ADJ
ftr-486	367	28	services	service	NOUN
ftr-486	367	29	.	.	PUNCT
ftr-486	368	1	if	if	SCONJ
ftr-486	368	2	this	this	PRON
ftr-486	368	3	is	be	AUX
ftr-486	368	4	true	true	ADJ
ftr-486	368	5	,	,	PUNCT
ftr-486	368	6	liability	liability	NOUN
ftr-486	368	7	under	under	ADP
ftr-486	368	8	the	the	DET
ftr-486	368	9	plan	plan	NOUN
ftr-486	368	10	does	do	AUX
ftr-486	368	11	not	not	PART
ftr-486	368	12	reduce	reduce	VERB
ftr-486	368	13	the	the	DET
ftr-486	368	14	value	value	NOUN
ftr-486	368	15	of	of	ADP
ftr-486	368	16	the	the	DET
ftr-486	368	17	business.4	business.4	NOUN
ftr-486	368	18	3	3	NUM
ftr-486	368	19	this	this	PRON
ftr-486	368	20	might	might	AUX
ftr-486	368	21	explain	explain	VERB
ftr-486	368	22	the	the	DET
ftr-486	368	23	belief	belief	NOUN
ftr-486	368	24	that	that	SCONJ
ftr-486	368	25	contributions	contribution	NOUN
ftr-486	368	26	to	to	ADP
ftr-486	368	27	qualified	qualified	ADJ
ftr-486	368	28	pension	pension	NOUN
ftr-486	368	29	plans	plan	NOUN
ftr-486	368	30	,	,	PUNCT
ftr-486	368	31	even	even	ADV
ftr-486	368	32	if	if	SCONJ
ftr-486	368	33	on	on	ADP
ftr-486	368	34	account	account	NOUN
ftr-486	368	35	of	of	ADP
ftr-486	368	36	service	service	NOUN
ftr-486	368	37	prior	prior	ADV
ftr-486	368	38	to	to	ADP
ftr-486	368	39	the	the	DET
ftr-486	368	40	transfer	transfer	NOUN
ftr-486	368	41	of	of	ADP
ftr-486	368	42	the	the	DET
ftr-486	368	43	business	business	NOUN
ftr-486	368	44	,	,	PUNCT
ftr-486	368	45	should	should	AUX
ftr-486	368	46	not	not	PART
ftr-486	368	47	be	be	AUX
ftr-486	368	48	considered	consider	VERB
ftr-486	368	49	an	an	DET
ftr-486	368	50	assumed	assumed	ADJ
ftr-486	368	51	liability	liability	NOUN
ftr-486	368	52	.	.	PUNCT
ftr-486	369	1	44	44	NUM
ftr-486	369	2	these	these	DET
ftr-486	369	3	examples	example	NOUN
ftr-486	369	4	suggest	suggest	VERB
ftr-486	369	5	that	that	SCONJ
ftr-486	369	6	the	the	DET
ftr-486	369	7	appropriate	appropriate	ADJ
ftr-486	369	8	distinction	distinction	NOUN
ftr-486	369	9	is	be	AUX
ftr-486	369	10	whether	whether	SCONJ
ftr-486	369	11	the	the	DET
ftr-486	369	12	potential	potential	ADJ
ftr-486	369	13	liability	liability	NOUN
ftr-486	369	14	relates	relate	VERB
ftr-486	369	15	to	to	ADP
ftr-486	369	16	past	past	ADJ
ftr-486	369	17	or	or	CCONJ
ftr-486	369	18	future	future	ADJ
ftr-486	369	19	income	income	NOUN
ftr-486	369	20	.	.	PUNCT
ftr-486	370	1	if	if	SCONJ
ftr-486	370	2	so	so	ADV
ftr-486	370	3	,	,	PUNCT
ftr-486	370	4	potential	potential	ADJ
ftr-486	370	5	product	product	NOUN
ftr-486	370	6	liability	liability	NOUN
ftr-486	370	7	or	or	CCONJ
ftr-486	370	8	warranty	warranty	NOUN
ftr-486	370	9	claims	claim	VERB
ftr-486	370	10	with	with	ADP
ftr-486	370	11	respect	respect	NOUN
ftr-486	370	12	to	to	ADP
ftr-486	370	13	goods	good	NOUN
ftr-486	370	14	sold	sell	VERB
ftr-486	370	15	before	before	ADP
ftr-486	370	16	the	the	DET
ftr-486	370	17	sale	sale	NOUN
ftr-486	370	18	of	of	ADP
ftr-486	370	19	the	the	DET
ftr-486	370	20	40	40	NUM
ftr-486	370	21	.	.	PUNCT
ftr-486	371	1	i	i	PRON
ftr-486	371	2	d.	d.	PROPN
ftr-486	371	3	§	§	PROPN
ftr-486	371	4	21.04[1][cl	21.04[1][cl	PROPN
ftr-486	371	5	.	.	PUNCT
ftr-486	372	1	however	however	ADV
ftr-486	372	2	,	,	PUNCT
ftr-486	372	3	in	in	ADP
ftr-486	372	4	pacific	pacific	PROPN
ftr-486	372	5	transp	transp	PROPN
ftr-486	372	6	.	.	PUNCT
ftr-486	373	1	v.	v.	PROPN
ftr-486	373	2	commissioner	commissioner	PROPN
ftr-486	373	3	,	,	PUNCT
ftr-486	373	4	483	483	NUM
ftr-486	373	5	f.2d	f.2d	NOUN
ftr-486	373	6	209	209	NUM
ftr-486	373	7	,	,	PUNCT
ftr-486	373	8	213	213	NUM
ftr-486	373	9	(	(	PUNCT
ftr-486	373	10	9th	9th	ADJ
ftr-486	373	11	cir	cir	NOUN
ftr-486	373	12	.	.	PROPN
ftr-486	373	13	1973	1973	NUM
ftr-486	373	14	)	)	PUNCT
ftr-486	374	1	,	,	PUNCT
ftr-486	374	2	rev'g	rev'g	NOUN
ftr-486	374	3	per	per	ADP
ftr-486	374	4	curiam	curiam	NOUN
ftr-486	374	5	,	,	PUNCT
ftr-486	374	6	29	29	NUM
ftr-486	374	7	t.c	t.c	PROPN
ftr-486	374	8	.	.	PROPN
ftr-486	374	9	memo	memo	NOUN
ftr-486	374	10	(	(	PUNCT
ftr-486	374	11	cch	cch	NOUN
ftr-486	374	12	)	)	PUNCT
ftr-486	374	13	133	133	NUM
ftr-486	374	14	,	,	PUNCT
ftr-486	374	15	t.c	t.c	PROPN
ftr-486	374	16	.	.	PROPN
ftr-486	374	17	memo	memo	NOUN
ftr-486	374	18	(	(	PUNCT
ftr-486	374	19	p	p	NOUN
ftr-486	374	20	-	-	PUNCT
ftr-486	374	21	h	h	NOUN
ftr-486	374	22	)	)	PUNCT
ftr-486	374	23	70,041	70,041	NUM
ftr-486	374	24	(	(	PUNCT
ftr-486	374	25	1970	1970	NUM
ftr-486	374	26	)	)	PUNCT
ftr-486	374	27	,	,	PUNCT
ftr-486	374	28	cert	cert	PROPN
ftr-486	374	29	.	.	PUNCT
ftr-486	374	30	denied	deny	VERB
ftr-486	374	31	,	,	PUNCT
ftr-486	374	32	415	415	NUM
ftr-486	374	33	u.s	u.s	PROPN
ftr-486	374	34	.	.	PROPN
ftr-486	374	35	948	948	NUM
ftr-486	374	36	(	(	PUNCT
ftr-486	374	37	1974	1974	NUM
ftr-486	374	38	)	)	PUNCT
ftr-486	374	39	,	,	PUNCT
ftr-486	374	40	the	the	DET
ftr-486	374	41	court	court	NOUN
ftr-486	374	42	stated	state	VERB
ftr-486	374	43	that	that	SCONJ
ftr-486	374	44	if	if	SCONJ
ftr-486	374	45	the	the	DET
ftr-486	374	46	buyer	buyer	NOUN
ftr-486	374	47	was	be	AUX
ftr-486	374	48	aware	aware	ADJ
ftr-486	374	49	of	of	ADP
ftr-486	374	50	the	the	DET
ftr-486	374	51	potential	potential	ADJ
ftr-486	374	52	claim	claim	NOUN
ftr-486	374	53	,	,	PUNCT
ftr-486	374	54	it	it	PRON
ftr-486	374	55	did	do	AUX
ftr-486	374	56	not	not	PART
ftr-486	374	57	matter	matter	VERB
ftr-486	374	58	that	that	SCONJ
ftr-486	374	59	the	the	DET
ftr-486	374	60	liability	liability	NOUN
ftr-486	374	61	proved	prove	VERB
ftr-486	374	62	to	to	PART
ftr-486	374	63	be	be	AUX
ftr-486	374	64	far	far	ADV
ftr-486	374	65	greater	great	ADJ
ftr-486	374	66	than	than	SCONJ
ftr-486	374	67	anticipated	anticipate	VERB
ftr-486	374	68	.	.	PUNCT
ftr-486	375	1	41	41	NUM
ftr-486	375	2	.	.	PUNCT
ftr-486	376	1	keyes	keyes	PROPN
ftr-486	376	2	,	,	PUNCT
ftr-486	376	3	supra	supra	PROPN
ftr-486	376	4	note	note	NOUN
ftr-486	376	5	2	2	NUM
ftr-486	376	6	,	,	PUNCT
ftr-486	376	7	§	§	PROPN
ftr-486	376	8	21.04[1][b	21.04[1][b	PROPN
ftr-486	376	9	.	.	PUNCT
ftr-486	376	10	42	42	NUM
ftr-486	376	11	.	.	PUNCT
ftr-486	377	1	i	i	PRON
ftr-486	377	2	d.	d.	PROPN
ftr-486	377	3	§	§	PROPN
ftr-486	377	4	21.04[i][d	21.04[i][d	PROPN
ftr-486	377	5	]	]	X
ftr-486	377	6	.	.	PUNCT
ftr-486	378	1	43	43	NUM
ftr-486	378	2	.	.	PUNCT
ftr-486	379	1	see	see	VERB
ftr-486	379	2	nysba	nysba	PROPN
ftr-486	379	3	,	,	PUNCT
ftr-486	379	4	supra	supra	PROPN
ftr-486	379	5	note	note	NOUN
ftr-486	379	6	2	2	NUM
ftr-486	379	7	,	,	PUNCT
ftr-486	379	8	at	at	ADP
ftr-486	379	9	892	892	NUM
ftr-486	379	10	-	-	SYM
ftr-486	379	11	93	93	NUM
ftr-486	379	12	,	,	PUNCT
ftr-486	379	13	896	896	NUM
ftr-486	379	14	.	.	NOUN
ftr-486	379	15	44	44	NUM
ftr-486	379	16	.	.	PUNCT
ftr-486	380	1	keyes	keyes	PROPN
ftr-486	380	2	,	,	PUNCT
ftr-486	380	3	supra	supra	PROPN
ftr-486	380	4	note	note	NOUN
ftr-486	380	5	2	2	NUM
ftr-486	380	6	,	,	PUNCT
ftr-486	380	7	§	§	PROPN
ftr-486	380	8	21.04[1][f	21.04[1][f	PROPN
ftr-486	380	9	]	]	X
ftr-486	380	10	;	;	PUNCT
ftr-486	380	11	youngwood	youngwood	ADJ
ftr-486	380	12	,	,	PUNCT
ftr-486	380	13	supra	supra	ADJ
ftr-486	380	14	note	note	NOUN
ftr-486	380	15	2	2	NUM
ftr-486	380	16	,	,	PUNCT
ftr-486	380	17	at	at	ADP
ftr-486	380	18	769	769	NUM
ftr-486	380	19	.	.	PUNCT
ftr-486	381	1	see	see	VERB
ftr-486	381	2	also	also	ADV
ftr-486	381	3	g.c.m	g.c.m	VERB
ftr-486	381	4	.	.	PUNCT
ftr-486	382	1	39274	39274	NUM
ftr-486	382	2	(	(	PUNCT
ftr-486	382	3	apr	apr	PROPN
ftr-486	382	4	.	.	PROPN
ftr-486	382	5	23	23	NUM
ftr-486	382	6	,	,	PUNCT
ftr-486	382	7	1984	1984	NUM
ftr-486	382	8	)	)	PUNCT
ftr-486	382	9	.	.	PUNCT
ftr-486	383	1	[	[	X
ftr-486	383	2	vol	vol	NOUN
ftr-486	383	3	2:12	2:12	NUM
ftr-486	383	4	assumption	assumption	NOUN
ftr-486	383	5	of	of	ADP
ftr-486	383	6	contingent	contingent	ADJ
ftr-486	383	7	liabilities	liability	NOUN
ftr-486	383	8	on	on	ADP
ftr-486	383	9	sale	sale	NOUN
ftr-486	383	10	of	of	ADP
ftr-486	383	11	a	a	DET
ftr-486	383	12	business	business	NOUN
ftr-486	383	13	business	business	NOUN
ftr-486	383	14	should	should	AUX
ftr-486	383	15	be	be	AUX
ftr-486	383	16	treated	treat	VERB
ftr-486	383	17	as	as	ADP
ftr-486	383	18	acquisition	acquisition	NOUN
ftr-486	383	19	costs	cost	NOUN
ftr-486	383	20	,	,	PUNCT
ftr-486	383	21	even	even	ADV
ftr-486	383	22	if	if	SCONJ
ftr-486	383	23	no	no	DET
ftr-486	383	24	injury	injury	NOUN
ftr-486	383	25	has	have	VERB
ftr-486	383	26	yet	yet	ADV
ftr-486	383	27	occurred.4	occurred.4	NOUN
ftr-486	383	28	'	'	PUNCT
ftr-486	383	29	but	but	CCONJ
ftr-486	383	30	,	,	PUNCT
ftr-486	383	31	if	if	SCONJ
ftr-486	383	32	the	the	DET
ftr-486	383	33	goods	good	NOUN
ftr-486	383	34	have	have	AUX
ftr-486	383	35	not	not	PART
ftr-486	383	36	been	be	AUX
ftr-486	383	37	sold	sell	VERB
ftr-486	383	38	when	when	SCONJ
ftr-486	383	39	the	the	DET
ftr-486	383	40	business	business	NOUN
ftr-486	383	41	is	be	AUX
ftr-486	383	42	sold	sell	VERB
ftr-486	383	43	,	,	PUNCT
ftr-486	383	44	any	any	DET
ftr-486	383	45	resulting	result	VERB
ftr-486	383	46	liability	liability	NOUN
ftr-486	383	47	should	should	AUX
ftr-486	383	48	be	be	AUX
ftr-486	383	49	deemed	deem	VERB
ftr-486	383	50	to	to	PART
ftr-486	383	51	be	be	AUX
ftr-486	383	52	incurred	incur	VERB
ftr-486	383	53	by	by	ADP
ftr-486	383	54	the	the	DET
ftr-486	383	55	buyer	buyer	NOUN
ftr-486	383	56	.	.	PUNCT
ftr-486	383	57	"	"	PUNCT
ftr-486	383	58	suppose	suppose	VERB
ftr-486	383	59	that	that	SCONJ
ftr-486	383	60	inventory	inventory	NOUN
ftr-486	383	61	can	can	AUX
ftr-486	383	62	be	be	AUX
ftr-486	383	63	sold	sell	VERB
ftr-486	383	64	for	for	ADP
ftr-486	383	65	$	$	SYM
ftr-486	383	66	100	100	NUM
ftr-486	383	67	,	,	PUNCT
ftr-486	383	68	the	the	DET
ftr-486	383	69	buyer	buyer	NOUN
ftr-486	383	70	expects	expect	VERB
ftr-486	383	71	to	to	PART
ftr-486	383	72	incur	incur	VERB
ftr-486	383	73	future	future	ADJ
ftr-486	383	74	costs	cost	NOUN
ftr-486	383	75	of	of	ADP
ftr-486	383	76	$	$	SYM
ftr-486	383	77	20	20	NUM
ftr-486	383	78	(	(	PUNCT
ftr-486	383	79	$	$	SYM
ftr-486	383	80	15	15	NUM
ftr-486	383	81	for	for	ADP
ftr-486	383	82	storage	storage	NOUN
ftr-486	383	83	and	and	CCONJ
ftr-486	383	84	selling	sell	VERB
ftr-486	383	85	expense	expense	NOUN
ftr-486	383	86	and	and	CCONJ
ftr-486	383	87	$	$	SYM
ftr-486	383	88	5	5	NUM
ftr-486	383	89	for	for	ADP
ftr-486	383	90	product	product	NOUN
ftr-486	383	91	liability	liability	NOUN
ftr-486	383	92	)	)	PUNCT
ftr-486	383	93	,	,	PUNCT
ftr-486	383	94	and	and	CCONJ
ftr-486	383	95	wants	want	VERB
ftr-486	383	96	to	to	PART
ftr-486	383	97	have	have	VERB
ftr-486	383	98	a	a	DET
ftr-486	383	99	profit	profit	NOUN
ftr-486	383	100	of	of	ADP
ftr-486	383	101	$	$	SYM
ftr-486	383	102	10	10	NUM
ftr-486	383	103	.	.	PUNCT
ftr-486	384	1	in	in	ADP
ftr-486	384	2	these	these	DET
ftr-486	384	3	circumstance	circumstance	NOUN
ftr-486	384	4	,	,	PUNCT
ftr-486	384	5	the	the	DET
ftr-486	384	6	buyer	buyer	NOUN
ftr-486	384	7	should	should	AUX
ftr-486	384	8	be	be	AUX
ftr-486	384	9	willing	willing	ADJ
ftr-486	384	10	to	to	PART
ftr-486	384	11	pay	pay	VERB
ftr-486	384	12	$	$	SYM
ftr-486	384	13	70	70	NUM
ftr-486	384	14	for	for	ADP
ftr-486	384	15	the	the	DET
ftr-486	384	16	inventory	inventory	NOUN
ftr-486	384	17	.	.	PUNCT
ftr-486	385	1	if	if	SCONJ
ftr-486	385	2	the	the	DET
ftr-486	385	3	future	future	ADJ
ftr-486	385	4	costs	cost	NOUN
ftr-486	385	5	become	become	VERB
ftr-486	385	6	part	part	NOUN
ftr-486	385	7	of	of	ADP
ftr-486	385	8	the	the	DET
ftr-486	385	9	basis	basis	NOUN
ftr-486	385	10	for	for	ADP
ftr-486	385	11	the	the	DET
ftr-486	385	12	inventory	inventory	NOUN
ftr-486	385	13	,	,	PUNCT
ftr-486	385	14	perhaps	perhaps	ADV
ftr-486	385	15	very	very	ADV
ftr-486	385	16	little	little	ADJ
ftr-486	385	17	would	would	AUX
ftr-486	385	18	turn	turn	VERB
ftr-486	385	19	on	on	ADP
ftr-486	385	20	whether	whether	SCONJ
ftr-486	385	21	or	or	CCONJ
ftr-486	385	22	not	not	PART
ftr-486	385	23	these	these	PRON
ftr-486	385	24	are	be	AUX
ftr-486	385	25	considered	consider	VERB
ftr-486	385	26	assumed	assume	VERB
ftr-486	385	27	liabilities.47	liabilities.47	PROPN
ftr-486	385	28	however	however	ADV
ftr-486	385	29	,	,	PUNCT
ftr-486	385	30	it	it	PRON
ftr-486	385	31	seems	seem	VERB
ftr-486	385	32	to	to	ADP
ftr-486	385	33	me	i	PRON
ftr-486	385	34	that	that	SCONJ
ftr-486	385	35	they	they	PRON
ftr-486	385	36	are	be	AUX
ftr-486	385	37	not	not	PART
ftr-486	385	38	.	.	PUNCT
ftr-486	386	1	basis	basis	NOUN
ftr-486	386	2	for	for	ADP
ftr-486	386	3	the	the	DET
ftr-486	386	4	inventory	inventory	NOUN
ftr-486	386	5	should	should	AUX
ftr-486	386	6	be	be	AUX
ftr-486	386	7	$	$	SYM
ftr-486	386	8	70	70	NUM
ftr-486	386	9	,	,	PUNCT
ftr-486	386	10	and	and	CCONJ
ftr-486	386	11	the	the	DET
ftr-486	386	12	costs	cost	NOUN
ftr-486	386	13	should	should	AUX
ftr-486	386	14	be	be	AUX
ftr-486	386	15	deducted	deduct	VERB
ftr-486	386	16	by	by	ADP
ftr-486	386	17	the	the	DET
ftr-486	386	18	buyer	buyer	NOUN
ftr-486	386	19	,	,	PUNCT
ftr-486	386	20	even	even	ADV
ftr-486	386	21	if	if	SCONJ
ftr-486	386	22	the	the	DET
ftr-486	386	23	defect	defect	NOUN
ftr-486	386	24	relates	relate	VERB
ftr-486	386	25	to	to	ADP
ftr-486	386	26	manufacturing	manufacturing	NOUN
ftr-486	386	27	done	do	VERB
ftr-486	386	28	by	by	ADP
ftr-486	386	29	the	the	DET
ftr-486	386	30	seller	seller	NOUN
ftr-486	386	31	.	.	PUNCT
ftr-486	386	32	'	'	PUNCT
ftr-486	387	1	in	in	ADP
ftr-486	387	2	any	any	DET
ftr-486	387	3	event	event	NOUN
ftr-486	387	4	it	it	PRON
ftr-486	387	5	seems	seem	VERB
ftr-486	387	6	that	that	SCONJ
ftr-486	387	7	present	present	ADJ
ftr-486	387	8	law	law	NOUN
ftr-486	387	9	is	be	AUX
ftr-486	387	10	unclear	unclear	ADJ
ftr-486	387	11	,	,	PUNCT
ftr-486	387	12	not	not	PART
ftr-486	387	13	only	only	ADV
ftr-486	387	14	in	in	ADP
ftr-486	387	15	application	application	NOUN
ftr-486	387	16	but	but	CCONJ
ftr-486	387	17	also	also	ADV
ftr-486	387	18	as	as	ADP
ftr-486	387	19	to	to	ADP
ftr-486	387	20	the	the	DET
ftr-486	387	21	underlying	underlie	VERB
ftr-486	387	22	principle	principle	NOUN
ftr-486	387	23	.	.	PUNCT
ftr-486	388	1	i	i	PRON
ftr-486	388	2	consider	consider	VERB
ftr-486	388	3	next	next	ADV
ftr-486	388	4	whether	whether	SCONJ
ftr-486	388	5	the	the	DET
ftr-486	388	6	treatment	treatment	NOUN
ftr-486	388	7	of	of	ADP
ftr-486	388	8	errors	error	NOUN
ftr-486	388	9	in	in	ADP
ftr-486	388	10	estimating	estimate	VERB
ftr-486	388	11	assumed	assume	VERB
ftr-486	388	12	liabilities	liability	NOUN
ftr-486	388	13	sheds	shed	VERB
ftr-486	388	14	any	any	DET
ftr-486	388	15	light	light	NOUN
ftr-486	388	16	on	on	ADP
ftr-486	388	17	this	this	DET
ftr-486	388	18	matter	matter	NOUN
ftr-486	388	19	.	.	PUNCT
ftr-486	389	1	b.	b.	NOUN
ftr-486	389	2	amount	amount	NOUN
ftr-486	389	3	of	of	ADP
ftr-486	389	4	basis	basis	NOUN
ftr-486	389	5	adjustment	adjustment	NOUN
ftr-486	389	6	the	the	DET
ftr-486	389	7	discussion	discussion	NOUN
ftr-486	389	8	thus	thus	ADV
ftr-486	389	9	far	far	ADV
ftr-486	389	10	,	,	PUNCT
ftr-486	389	11	which	which	PRON
ftr-486	389	12	suggests	suggest	VERB
ftr-486	389	13	a	a	DET
ftr-486	389	14	distinction	distinction	NOUN
ftr-486	389	15	between	between	ADP
ftr-486	389	16	costs	cost	NOUN
ftr-486	389	17	related	relate	VERB
ftr-486	389	18	to	to	ADP
ftr-486	389	19	past	past	ADJ
ftr-486	389	20	profits	profit	NOUN
ftr-486	389	21	and	and	CCONJ
ftr-486	389	22	those	those	PRON
ftr-486	389	23	related	relate	VERB
ftr-486	389	24	to	to	ADP
ftr-486	389	25	future	future	ADJ
ftr-486	389	26	income	income	NOUN
ftr-486	389	27	,	,	PUNCT
ftr-486	389	28	seems	seem	VERB
ftr-486	389	29	to	to	PART
ftr-486	389	30	apply	apply	VERB
ftr-486	389	31	to	to	ADP
ftr-486	389	32	fixed	fix	VERB
ftr-486	389	33	as	as	ADV
ftr-486	389	34	well	well	ADV
ftr-486	389	35	as	as	ADP
ftr-486	389	36	contingent	contingent	ADJ
ftr-486	389	37	costs	cost	NOUN
ftr-486	389	38	.	.	PUNCT
ftr-486	390	1	it	it	PRON
ftr-486	390	2	does	do	AUX
ftr-486	390	3	not	not	PART
ftr-486	390	4	answer	answer	VERB
ftr-486	390	5	the	the	DET
ftr-486	390	6	question	question	NOUN
ftr-486	390	7	of	of	ADP
ftr-486	390	8	what	what	PRON
ftr-486	390	9	to	to	PART
ftr-486	390	10	do	do	AUX
ftr-486	390	11	if	if	SCONJ
ftr-486	390	12	amount	amount	NOUN
ftr-486	390	13	of	of	ADP
ftr-486	390	14	the	the	DET
ftr-486	390	15	liability	liability	NOUN
ftr-486	390	16	is	be	AUX
ftr-486	390	17	estimated	estimate	VERB
ftr-486	390	18	incorrectly	incorrectly	ADV
ftr-486	390	19	.	.	PUNCT
ftr-486	391	1	for	for	ADP
ftr-486	391	2	example	example	NOUN
ftr-486	391	3	,	,	PUNCT
ftr-486	391	4	if	if	SCONJ
ftr-486	391	5	instead	instead	ADV
ftr-486	391	6	of	of	ADP
ftr-486	391	7	paying	pay	VERB
ftr-486	391	8	$	$	SYM
ftr-486	391	9	106	106	NUM
ftr-486	391	10	to	to	ADP
ftr-486	391	11	e	e	NOUN
ftr-486	391	12	,	,	PUNCT
ftr-486	391	13	p	p	PRON
ftr-486	391	14	actually	actually	ADV
ftr-486	391	15	pays	pay	VERB
ftr-486	391	16	$	$	SYM
ftr-486	391	17	120	120	NUM
ftr-486	391	18	,	,	PUNCT
ftr-486	391	19	is	be	AUX
ftr-486	391	20	the	the	DET
ftr-486	391	21	appropriate	appropriate	ADJ
ftr-486	391	22	addition	addition	NOUN
ftr-486	391	23	to	to	ADP
ftr-486	391	24	basis	basis	NOUN
ftr-486	391	25	still	still	ADV
ftr-486	391	26	$	$	SYM
ftr-486	391	27	100	100	NUM
ftr-486	391	28	?	?	PUNCT
ftr-486	392	1	suppose	suppose	VERB
ftr-486	392	2	the	the	DET
ftr-486	392	3	production	production	NOUN
ftr-486	392	4	of	of	ADP
ftr-486	392	5	previously	previously	ADV
ftr-486	392	6	sold	sell	VERB
ftr-486	392	7	goods	good	NOUN
ftr-486	392	8	resulted	result	VERB
ftr-486	392	9	in	in	ADP
ftr-486	392	10	environmental	environmental	ADJ
ftr-486	392	11	damage	damage	NOUN
ftr-486	392	12	,	,	PUNCT
ftr-486	392	13	or	or	CCONJ
ftr-486	392	14	these	these	DET
ftr-486	392	15	goods	good	NOUN
ftr-486	392	16	contain	contain	VERB
ftr-486	392	17	a	a	DET
ftr-486	392	18	carcinogen	carcinogen	NOUN
ftr-486	392	19	;	;	PUNCT
ftr-486	392	20	either	either	CCONJ
ftr-486	392	21	the	the	DET
ftr-486	392	22	parties	party	NOUN
ftr-486	392	23	were	be	AUX
ftr-486	392	24	unaware	unaware	ADJ
ftr-486	392	25	of	of	ADP
ftr-486	392	26	the	the	DET
ftr-486	392	27	problem	problem	NOUN
ftr-486	392	28	,	,	PUNCT
ftr-486	392	29	or	or	CCONJ
ftr-486	392	30	the	the	DET
ftr-486	392	31	law	law	NOUN
ftr-486	392	32	that	that	PRON
ftr-486	392	33	created	create	VERB
ftr-486	392	34	the	the	DET
ftr-486	392	35	liability	liability	NOUN
ftr-486	392	36	was	be	AUX
ftr-486	392	37	not	not	PART
ftr-486	392	38	anticipated.49	anticipated.49	NOUN
ftr-486	392	39	if	if	SCONJ
ftr-486	392	40	the	the	DET
ftr-486	392	41	seller	seller	NOUN
ftr-486	392	42	had	have	AUX
ftr-486	392	43	retained	retain	VERB
ftr-486	392	44	the	the	DET
ftr-486	392	45	business	business	NOUN
ftr-486	392	46	,	,	PUNCT
ftr-486	392	47	it	it	PRON
ftr-486	392	48	's	be	AUX
ftr-486	392	49	profits	profit	NOUN
ftr-486	392	50	from	from	ADP
ftr-486	392	51	these	these	DET
ftr-486	392	52	sales	sale	NOUN
ftr-486	392	53	45	45	NUM
ftr-486	392	54	.	.	PUNCT
ftr-486	393	1	professor	professor	PROPN
ftr-486	393	2	charlotte	charlotte	PROPN
ftr-486	393	3	crane	crane	PROPN
ftr-486	393	4	has	have	AUX
ftr-486	393	5	suggested	suggest	VERB
ftr-486	393	6	to	to	ADP
ftr-486	393	7	me	i	PRON
ftr-486	393	8	that	that	SCONJ
ftr-486	393	9	a	a	DET
ftr-486	393	10	seller	seller	NOUN
ftr-486	393	11	may	may	AUX
ftr-486	393	12	make	make	VERB
ftr-486	393	13	good	good	ADJ
ftr-486	393	14	on	on	ADP
ftr-486	393	15	warranties	warranty	NOUN
ftr-486	393	16	in	in	ADP
ftr-486	393	17	order	order	NOUN
ftr-486	393	18	to	to	PART
ftr-486	393	19	enhance	enhance	VERB
ftr-486	393	20	its	its	PRON
ftr-486	393	21	reputation	reputation	NOUN
ftr-486	393	22	,	,	PUNCT
ftr-486	393	23	thereby	thereby	ADV
ftr-486	393	24	enabling	enable	VERB
ftr-486	393	25	it	it	PRON
ftr-486	393	26	to	to	PART
ftr-486	393	27	charge	charge	VERB
ftr-486	393	28	a	a	DET
ftr-486	393	29	premium	premium	NOUN
ftr-486	393	30	in	in	ADP
ftr-486	393	31	future	future	ADJ
ftr-486	393	32	sales	sale	NOUN
ftr-486	393	33	and	and	CCONJ
ftr-486	393	34	show	show	VERB
ftr-486	393	35	an	an	DET
ftr-486	393	36	adequate	adequate	ADJ
ftr-486	393	37	profit	profit	NOUN
ftr-486	393	38	,	,	PUNCT
ftr-486	393	39	even	even	ADV
ftr-486	393	40	taking	take	VERB
ftr-486	393	41	the	the	DET
ftr-486	393	42	warranty	warranty	NOUN
ftr-486	393	43	cost	cost	NOUN
ftr-486	393	44	into	into	ADP
ftr-486	393	45	account	account	NOUN
ftr-486	393	46	.	.	PUNCT
ftr-486	394	1	this	this	PRON
ftr-486	394	2	is	be	AUX
ftr-486	394	3	analogous	analogous	ADJ
ftr-486	394	4	to	to	ADP
ftr-486	394	5	past	past	ADJ
ftr-486	394	6	service	service	NOUN
ftr-486	394	7	pension	pension	NOUN
ftr-486	394	8	liabilities	liability	NOUN
ftr-486	394	9	being	be	AUX
ftr-486	394	10	considered	consider	VERB
ftr-486	394	11	a	a	DET
ftr-486	394	12	current	current	ADJ
ftr-486	394	13	cost	cost	NOUN
ftr-486	394	14	because	because	SCONJ
ftr-486	394	15	they	they	PRON
ftr-486	394	16	enable	enable	VERB
ftr-486	394	17	the	the	DET
ftr-486	394	18	employer	employer	NOUN
ftr-486	394	19	to	to	PART
ftr-486	394	20	pay	pay	VERB
ftr-486	394	21	lower	low	ADJ
ftr-486	394	22	wages	wage	NOUN
ftr-486	394	23	.	.	PUNCT
ftr-486	395	1	46	46	NUM
ftr-486	395	2	.	.	PUNCT
ftr-486	396	1	see	see	AUX
ftr-486	396	2	rev	rev	PROPN
ftr-486	396	3	.	.	PROPN
ftr-486	397	1	rul	rul	PROPN
ftr-486	397	2	.	.	PUNCT
ftr-486	398	1	76	76	NUM
ftr-486	398	2	-	-	SYM
ftr-486	398	3	520	520	NUM
ftr-486	398	4	,	,	PUNCT
ftr-486	398	5	1976	1976	NUM
ftr-486	398	6	-	-	SYM
ftr-486	398	7	2	2	NUM
ftr-486	398	8	c.b	c.b	PROPN
ftr-486	398	9	.	.	PROPN
ftr-486	398	10	42	42	NUM
ftr-486	398	11	(	(	PUNCT
ftr-486	398	12	disallowing	disallow	VERB
ftr-486	398	13	deductions	deduction	NOUN
ftr-486	398	14	for	for	ADP
ftr-486	398	15	costs	cost	NOUN
ftr-486	398	16	to	to	PART
ftr-486	398	17	fill	fill	VERB
ftr-486	398	18	prepaid	prepaid	ADJ
ftr-486	398	19	subscriptions	subscription	NOUN
ftr-486	398	20	the	the	DET
ftr-486	398	21	income	income	NOUN
ftr-486	398	22	from	from	ADP
ftr-486	398	23	which	which	PRON
ftr-486	398	24	is	be	AUX
ftr-486	398	25	taxable	taxable	ADJ
ftr-486	398	26	to	to	ADP
ftr-486	398	27	the	the	DET
ftr-486	398	28	seller	seller	NOUN
ftr-486	398	29	but	but	CCONJ
ftr-486	398	30	allowing	allow	VERB
ftr-486	398	31	deductions	deduction	NOUN
ftr-486	398	32	for	for	ADP
ftr-486	398	33	costs	cost	NOUN
ftr-486	398	34	relating	relate	VERB
ftr-486	398	35	to	to	PART
ftr-486	398	36	post	post	VERB
ftr-486	398	37	transaction	transaction	NOUN
ftr-486	398	38	newsstand	newsstand	NOUN
ftr-486	398	39	sales	sale	NOUN
ftr-486	398	40	)	)	PUNCT
ftr-486	398	41	.	.	PUNCT
ftr-486	399	1	see	see	VERB
ftr-486	399	2	also	also	ADV
ftr-486	399	3	keyes	keyes	PROPN
ftr-486	399	4	,	,	PUNCT
ftr-486	399	5	supra	supra	PROPN
ftr-486	399	6	note	note	NOUN
ftr-486	399	7	2	2	NUM
ftr-486	399	8	,	,	PUNCT
ftr-486	399	9	§	§	PROPN
ftr-486	399	10	21.04[l][a	21.04[l][a	NOUN
ftr-486	399	11	]	]	X
ftr-486	399	12	;	;	PUNCT
ftr-486	399	13	youngwood	youngwood	ADJ
ftr-486	399	14	,	,	PUNCT
ftr-486	399	15	supra	supra	ADJ
ftr-486	399	16	note	note	NOUN
ftr-486	399	17	2	2	NUM
ftr-486	399	18	,	,	PUNCT
ftr-486	399	19	at	at	ADP
ftr-486	399	20	770	770	NUM
ftr-486	399	21	.	.	PUNCT
ftr-486	400	1	47	47	NUM
ftr-486	400	2	.	.	PUNCT
ftr-486	401	1	it	it	PRON
ftr-486	401	2	would	would	AUX
ftr-486	401	3	matter	matter	VERB
ftr-486	401	4	,	,	PUNCT
ftr-486	401	5	however	however	ADV
ftr-486	401	6	,	,	PUNCT
ftr-486	401	7	if	if	SCONJ
ftr-486	401	8	the	the	DET
ftr-486	401	9	buyer	buyer	NOUN
ftr-486	401	10	uses	use	VERB
ftr-486	401	11	a	a	DET
ftr-486	401	12	lifo	lifo	NOUN
ftr-486	401	13	inventory	inventory	NOUN
ftr-486	401	14	method	method	NOUN
ftr-486	401	15	.	.	PUNCT
ftr-486	402	1	48	48	NUM
ftr-486	402	2	.	.	PUNCT
ftr-486	403	1	youngwood	youngwood	PROPN
ftr-486	403	2	seems	seem	VERB
ftr-486	403	3	ambivalent	ambivalent	ADJ
ftr-486	403	4	,	,	PUNCT
ftr-486	403	5	supporting	support	VERB
ftr-486	403	6	this	this	DET
ftr-486	403	7	result	result	NOUN
ftr-486	403	8	as	as	ADP
ftr-486	403	9	to	to	ADP
ftr-486	403	10	warranty	warranty	NOUN
ftr-486	403	11	costs	cost	NOUN
ftr-486	403	12	but	but	CCONJ
ftr-486	403	13	suggesting	suggest	VERB
ftr-486	403	14	,	,	PUNCT
ftr-486	403	15	or	or	CCONJ
ftr-486	403	16	perhaps	perhaps	ADV
ftr-486	403	17	fearing	fear	VERB
ftr-486	403	18	,	,	PUNCT
ftr-486	403	19	that	that	SCONJ
ftr-486	403	20	it	it	PRON
ftr-486	403	21	would	would	AUX
ftr-486	403	22	not	not	PART
ftr-486	403	23	apply	apply	VERB
ftr-486	403	24	to	to	ADP
ftr-486	403	25	product	product	NOUN
ftr-486	403	26	liability	liability	NOUN
ftr-486	403	27	expense	expense	NOUN
ftr-486	403	28	.	.	PUNCT
ftr-486	404	1	see	see	VERB
ftr-486	404	2	youngwood	youngwood	NOUN
ftr-486	404	3	,	,	PUNCT
ftr-486	404	4	supra	supra	ADJ
ftr-486	404	5	note	note	NOUN
ftr-486	404	6	2	2	NUM
ftr-486	404	7	,	,	PUNCT
ftr-486	404	8	at	at	ADP
ftr-486	404	9	780	780	NUM
ftr-486	404	10	.	.	PUNCT
ftr-486	404	11	49	49	NUM
ftr-486	404	12	.	.	PUNCT
ftr-486	405	1	see	see	VERB
ftr-486	405	2	youngwood	youngwood	NOUN
ftr-486	405	3	,	,	PUNCT
ftr-486	405	4	supra	supra	ADJ
ftr-486	405	5	note	note	NOUN
ftr-486	405	6	2	2	NUM
ftr-486	405	7	,	,	PUNCT
ftr-486	405	8	at	at	ADP
ftr-486	405	9	778	778	NUM
ftr-486	405	10	.	.	PUNCT
ftr-486	406	1	youngwood	youngwood	NOUN
ftr-486	406	2	suggests	suggest	VERB
ftr-486	406	3	that	that	SCONJ
ftr-486	406	4	if	if	SCONJ
ftr-486	406	5	the	the	DET
ftr-486	406	6	liability	liability	NOUN
ftr-486	406	7	derives	derive	VERB
ftr-486	406	8	from	from	ADP
ftr-486	406	9	a	a	DET
ftr-486	406	10	post	post	NOUN
ftr-486	406	11	acquisition	acquisition	NOUN
ftr-486	406	12	statute	statute	NOUN
ftr-486	406	13	,	,	PUNCT
ftr-486	406	14	it	it	PRON
ftr-486	406	15	can	can	AUX
ftr-486	406	16	not	not	PART
ftr-486	406	17	be	be	AUX
ftr-486	406	18	an	an	DET
ftr-486	406	19	assumed	assumed	ADJ
ftr-486	406	20	liability	liability	NOUN
ftr-486	406	21	.	.	PUNCT
ftr-486	407	1	but	but	CCONJ
ftr-486	407	2	,	,	PUNCT
ftr-486	407	3	the	the	DET
ftr-486	407	4	parties	party	NOUN
ftr-486	407	5	'	'	PART
ftr-486	407	6	ignorance	ignorance	NOUN
ftr-486	407	7	of	of	ADP
ftr-486	407	8	the	the	DET
ftr-486	407	9	carcinogen	carcinogen	NOUN
ftr-486	407	10	's	's	PART
ftr-486	407	11	existence	existence	NOUN
ftr-486	407	12	would	would	AUX
ftr-486	407	13	not	not	PART
ftr-486	407	14	preclude	preclude	VERB
ftr-486	407	15	this	this	DET
ftr-486	407	16	liability	liability	NOUN
ftr-486	407	17	from	from	ADP
ftr-486	407	18	being	be	AUX
ftr-486	407	19	treated	treat	VERB
ftr-486	407	20	as	as	ADP
ftr-486	407	21	19961	19961	NUM
ftr-486	407	22	florida	florida	PROPN
ftr-486	407	23	tax	tax	NOUN
ftr-486	407	24	review	review	NOUN
ftr-486	407	25	would	would	AUX
ftr-486	407	26	have	have	AUX
ftr-486	407	27	been	be	AUX
ftr-486	407	28	less	less	ADJ
ftr-486	407	29	than	than	SCONJ
ftr-486	407	30	it	it	PRON
ftr-486	407	31	originally	originally	ADV
ftr-486	407	32	believed	believe	VERB
ftr-486	407	33	.	.	PUNCT
ftr-486	408	1	the	the	DET
ftr-486	408	2	sale	sale	NOUN
ftr-486	408	3	of	of	ADP
ftr-486	408	4	the	the	DET
ftr-486	408	5	business	business	NOUN
ftr-486	408	6	preserves	preserve	VERB
ftr-486	408	7	the	the	DET
ftr-486	408	8	seller	seller	NOUN
ftr-486	408	9	's	's	PART
ftr-486	408	10	expected	expect	VERB
ftr-486	408	11	profits	profit	NOUN
ftr-486	408	12	and	and	CCONJ
ftr-486	408	13	shifts	shift	NOUN
ftr-486	408	14	the	the	DET
ftr-486	408	15	liability	liability	NOUN
ftr-486	408	16	to	to	ADP
ftr-486	408	17	the	the	DET
ftr-486	408	18	buyer	buyer	NOUN
ftr-486	408	19	.	.	PUNCT
ftr-486	409	1	since	since	SCONJ
ftr-486	409	2	these	these	DET
ftr-486	409	3	costs	cost	NOUN
ftr-486	409	4	relate	relate	VERB
ftr-486	409	5	to	to	ADP
ftr-486	409	6	past	past	ADJ
ftr-486	409	7	income	income	NOUN
ftr-486	409	8	of	of	ADP
ftr-486	409	9	the	the	DET
ftr-486	409	10	seller	seller	NOUN
ftr-486	409	11	and	and	CCONJ
ftr-486	409	12	not	not	PART
ftr-486	409	13	future	future	ADJ
ftr-486	409	14	income	income	NOUN
ftr-486	409	15	of	of	ADP
ftr-486	409	16	the	the	DET
ftr-486	409	17	buyer	buyer	NOUN
ftr-486	409	18	,	,	PUNCT
ftr-486	409	19	are	be	AUX
ftr-486	409	20	they	they	PRON
ftr-486	409	21	assumed	assume	VERB
ftr-486	409	22	liabilities	liability	NOUN
ftr-486	409	23	,	,	PUNCT
ftr-486	409	24	even	even	ADV
ftr-486	409	25	if	if	SCONJ
ftr-486	409	26	not	not	PART
ftr-486	409	27	anticipated	anticipate	VERB
ftr-486	409	28	?	?	PUNCT
ftr-486	410	1	in	in	ADP
ftr-486	410	2	the	the	DET
ftr-486	410	3	case	case	NOUN
ftr-486	410	4	of	of	ADP
ftr-486	410	5	a	a	DET
ftr-486	410	6	purchase	purchase	NOUN
ftr-486	410	7	price	price	NOUN
ftr-486	410	8	that	that	PRON
ftr-486	410	9	is	be	AUX
ftr-486	410	10	contingent	contingent	ADJ
ftr-486	410	11	upon	upon	SCONJ
ftr-486	410	12	the	the	DET
ftr-486	410	13	performance	performance	NOUN
ftr-486	410	14	of	of	ADP
ftr-486	410	15	the	the	DET
ftr-486	410	16	acquired	acquire	VERB
ftr-486	410	17	assets	asset	NOUN
ftr-486	410	18	,	,	PUNCT
ftr-486	410	19	it	it	PRON
ftr-486	410	20	is	be	AUX
ftr-486	410	21	clear	clear	ADJ
ftr-486	410	22	that	that	SCONJ
ftr-486	410	23	the	the	DET
ftr-486	410	24	amount	amount	NOUN
ftr-486	410	25	actually	actually	ADV
ftr-486	410	26	paid	pay	VERB
ftr-486	410	27	is	be	AUX
ftr-486	410	28	the	the	DET
ftr-486	410	29	purchase	purchase	NOUN
ftr-486	410	30	price	price	NOUN
ftr-486	410	31	.	.	PUNCT
ftr-486	411	1	but	but	CCONJ
ftr-486	411	2	this	this	DET
ftr-486	411	3	amount	amount	NOUN
ftr-486	411	4	is	be	AUX
ftr-486	411	5	,	,	PUNCT
ftr-486	411	6	at	at	ADP
ftr-486	411	7	least	least	ADJ
ftr-486	411	8	in	in	ADP
ftr-486	411	9	some	some	DET
ftr-486	411	10	sense	sense	NOUN
ftr-486	411	11	,	,	PUNCT
ftr-486	411	12	the	the	DET
ftr-486	411	13	true	true	ADJ
ftr-486	411	14	value	value	NOUN
ftr-486	411	15	of	of	ADP
ftr-486	411	16	the	the	DET
ftr-486	411	17	business	business	NOUN
ftr-486	411	18	ex	ex	PRON
ftr-486	411	19	post	post	NOUN
ftr-486	411	20	,	,	PUNCT
ftr-486	411	21	even	even	ADV
ftr-486	411	22	if	if	SCONJ
ftr-486	411	23	it	it	PRON
ftr-486	411	24	is	be	AUX
ftr-486	411	25	not	not	PART
ftr-486	411	26	the	the	DET
ftr-486	411	27	value	value	NOUN
ftr-486	411	28	expected	expect	VERB
ftr-486	411	29	at	at	ADP
ftr-486	411	30	the	the	DET
ftr-486	411	31	time	time	NOUN
ftr-486	411	32	of	of	ADP
ftr-486	411	33	the	the	DET
ftr-486	411	34	sale	sale	NOUN
ftr-486	411	35	.	.	PUNCT
ftr-486	412	1	in	in	ADP
ftr-486	412	2	contrast	contrast	NOUN
ftr-486	412	3	,	,	PUNCT
ftr-486	412	4	when	when	SCONJ
ftr-486	412	5	contingent	contingent	ADJ
ftr-486	412	6	liabilities	liability	NOUN
ftr-486	412	7	exceed	exceed	VERB
ftr-486	412	8	the	the	DET
ftr-486	412	9	amounts	amount	NOUN
ftr-486	412	10	estimated	estimate	VERB
ftr-486	412	11	at	at	ADP
ftr-486	412	12	the	the	DET
ftr-486	412	13	time	time	NOUN
ftr-486	412	14	of	of	ADP
ftr-486	412	15	the	the	DET
ftr-486	412	16	sale	sale	NOUN
ftr-486	412	17	,	,	PUNCT
ftr-486	412	18	this	this	PRON
ftr-486	412	19	does	do	AUX
ftr-486	412	20	not	not	PART
ftr-486	412	21	indicate	indicate	VERB
ftr-486	412	22	that	that	SCONJ
ftr-486	412	23	the	the	DET
ftr-486	412	24	purchased	purchase	VERB
ftr-486	412	25	assets	asset	NOUN
ftr-486	412	26	are	be	AUX
ftr-486	412	27	worth	worth	ADJ
ftr-486	412	28	more	more	ADV
ftr-486	412	29	than	than	SCONJ
ftr-486	412	30	anticipated	anticipate	VERB
ftr-486	412	31	.	.	PUNCT
ftr-486	413	1	i	i	PRON
ftr-486	413	2	do	do	AUX
ftr-486	413	3	not	not	PART
ftr-486	413	4	believe	believe	VERB
ftr-486	413	5	that	that	SCONJ
ftr-486	413	6	we	we	PRON
ftr-486	413	7	would	would	AUX
ftr-486	413	8	adjust	adjust	VERB
ftr-486	413	9	the	the	DET
ftr-486	413	10	selling	selling	NOUN
ftr-486	413	11	price	price	NOUN
ftr-486	413	12	to	to	PART
ftr-486	413	13	give	give	VERB
ftr-486	413	14	the	the	DET
ftr-486	413	15	seller	seller	NOUN
ftr-486	413	16	additional	additional	ADJ
ftr-486	413	17	capital	capital	NOUN
ftr-486	413	18	gain	gain	NOUN
ftr-486	413	19	and	and	CCONJ
ftr-486	413	20	ordinary	ordinary	ADJ
ftr-486	413	21	deductions	deduction	NOUN
ftr-486	413	22	to	to	PART
ftr-486	413	23	reflect	reflect	VERB
ftr-486	413	24	an	an	DET
ftr-486	413	25	unexpected	unexpected	ADJ
ftr-486	413	26	increase	increase	NOUN
ftr-486	413	27	in	in	ADP
ftr-486	413	28	liabilities,5	liabilities,5	NOUN
ftr-486	413	29	"	"	PUNCT
ftr-486	413	30	and	and	CCONJ
ftr-486	413	31	it	it	PRON
ftr-486	413	32	seems	seem	VERB
ftr-486	413	33	to	to	ADP
ftr-486	413	34	me	i	PRON
ftr-486	413	35	,	,	PUNCT
ftr-486	413	36	therefore	therefore	ADV
ftr-486	413	37	,	,	PUNCT
ftr-486	413	38	that	that	SCONJ
ftr-486	413	39	the	the	DET
ftr-486	413	40	increase	increase	NOUN
ftr-486	413	41	should	should	AUX
ftr-486	413	42	not	not	PART
ftr-486	413	43	affect	affect	VERB
ftr-486	413	44	the	the	DET
ftr-486	413	45	purchase	purchase	NOUN
ftr-486	413	46	price	price	NOUN
ftr-486	413	47	either	either	ADV
ftr-486	413	48	.	.	PUNCT
ftr-486	414	1	it	it	PRON
ftr-486	414	2	may	may	AUX
ftr-486	414	3	not	not	PART
ftr-486	414	4	be	be	AUX
ftr-486	414	5	meaningful	meaningful	ADJ
ftr-486	414	6	to	to	PART
ftr-486	414	7	ask	ask	VERB
ftr-486	414	8	whether	whether	SCONJ
ftr-486	414	9	the	the	DET
ftr-486	414	10	buyer	buyer	NOUN
ftr-486	414	11	has	have	AUX
ftr-486	414	12	paid	pay	VERB
ftr-486	414	13	more	more	ADJ
ftr-486	414	14	for	for	ADP
ftr-486	414	15	the	the	DET
ftr-486	414	16	business	business	NOUN
ftr-486	414	17	than	than	SCONJ
ftr-486	414	18	it	it	PRON
ftr-486	414	19	expected	expect	VERB
ftr-486	414	20	or	or	CCONJ
ftr-486	414	21	just	just	ADV
ftr-486	414	22	suffered	suffer	VERB
ftr-486	414	23	an	an	DET
ftr-486	414	24	unanticipated	unanticipated	ADJ
ftr-486	414	25	additional	additional	ADJ
ftr-486	414	26	cost	cost	NOUN
ftr-486	414	27	of	of	ADP
ftr-486	414	28	future	future	ADJ
ftr-486	414	29	operations	operation	NOUN
ftr-486	414	30	.	.	PUNCT
ftr-486	415	1	however	however	ADV
ftr-486	415	2	,	,	PUNCT
ftr-486	415	3	it	it	PRON
ftr-486	415	4	is	be	AUX
ftr-486	415	5	certain	certain	ADJ
ftr-486	415	6	that	that	SCONJ
ftr-486	415	7	even	even	ADV
ftr-486	415	8	if	if	SCONJ
ftr-486	415	9	it	it	PRON
ftr-486	415	10	is	be	AUX
ftr-486	415	11	an	an	DET
ftr-486	415	12	additional	additional	ADJ
ftr-486	415	13	cost	cost	NOUN
ftr-486	415	14	of	of	ADP
ftr-486	415	15	the	the	DET
ftr-486	415	16	acquisition	acquisition	NOUN
ftr-486	415	17	,	,	PUNCT
ftr-486	415	18	it	it	PRON
ftr-486	415	19	does	do	AUX
ftr-486	415	20	not	not	PART
ftr-486	415	21	enhance	enhance	VERB
ftr-486	415	22	the	the	DET
ftr-486	415	23	value	value	NOUN
ftr-486	415	24	of	of	ADP
ftr-486	415	25	the	the	DET
ftr-486	415	26	business	business	NOUN
ftr-486	415	27	,	,	PUNCT
ftr-486	415	28	and	and	CCONJ
ftr-486	415	29	at	at	ADP
ftr-486	415	30	least	least	ADJ
ftr-486	415	31	an	an	DET
ftr-486	415	32	unrealized	unrealized	ADJ
ftr-486	415	33	loss	loss	NOUN
ftr-486	415	34	has	have	AUX
ftr-486	415	35	occurred	occur	VERB
ftr-486	415	36	.	.	PUNCT
ftr-486	416	1	it	it	PRON
ftr-486	416	2	seems	seem	VERB
ftr-486	416	3	sensible	sensible	ADJ
ftr-486	416	4	to	to	PART
ftr-486	416	5	recognize	recognize	VERB
ftr-486	416	6	this	this	DET
ftr-486	416	7	loss	loss	NOUN
ftr-486	416	8	by	by	ADP
ftr-486	416	9	allowing	allow	VERB
ftr-486	416	10	the	the	DET
ftr-486	416	11	buyer	buyer	NOUN
ftr-486	416	12	a	a	DET
ftr-486	416	13	deduction	deduction	NOUN
ftr-486	416	14	for	for	ADP
ftr-486	416	15	liabilities	liability	NOUN
ftr-486	416	16	not	not	PART
ftr-486	416	17	reflected	reflect	VERB
ftr-486	416	18	in	in	ADP
ftr-486	416	19	the	the	DET
ftr-486	416	20	purchase	purchase	NOUN
ftr-486	416	21	price	price	NOUN
ftr-486	416	22	.	.	PUNCT
ftr-486	417	1	conversely	conversely	ADV
ftr-486	417	2	,	,	PUNCT
ftr-486	417	3	if	if	SCONJ
ftr-486	417	4	the	the	DET
ftr-486	417	5	buyer	buyer	NOUN
ftr-486	417	6	pays	pay	VERB
ftr-486	417	7	less	less	ADV
ftr-486	417	8	than	than	ADP
ftr-486	417	9	anticipated	anticipate	VERB
ftr-486	417	10	,	,	PUNCT
ftr-486	417	11	it	it	PRON
ftr-486	417	12	should	should	AUX
ftr-486	417	13	have	have	VERB
ftr-486	417	14	current	current	ADJ
ftr-486	417	15	income	income	NOUN
ftr-486	417	16	,	,	PUNCT
ftr-486	417	17	reflecting	reflect	VERB
ftr-486	417	18	the	the	DET
ftr-486	417	19	bargain	bargain	NOUN
ftr-486	417	20	purchase	purchase	NOUN
ftr-486	417	21	,	,	PUNCT
ftr-486	417	22	and	and	CCONJ
ftr-486	417	23	not	not	PART
ftr-486	417	24	just	just	ADV
ftr-486	417	25	a	a	DET
ftr-486	417	26	reduced	reduced	ADJ
ftr-486	417	27	purchase	purchase	NOUN
ftr-486	417	28	price	price	NOUN
ftr-486	417	29	,	,	PUNCT
ftr-486	417	30	resulting	result	VERB
ftr-486	417	31	in	in	ADP
ftr-486	417	32	less	less	ADJ
ftr-486	417	33	in	in	ADP
ftr-486	417	34	the	the	DET
ftr-486	417	35	way	way	NOUN
ftr-486	417	36	of	of	ADP
ftr-486	417	37	cost	cost	NOUN
ftr-486	417	38	recovery	recovery	NOUN
ftr-486	417	39	.	.	PUNCT
ftr-486	418	1	in	in	ADP
ftr-486	418	2	sum	sum	NOUN
ftr-486	418	3	,	,	PUNCT
ftr-486	418	4	in	in	ADP
ftr-486	418	5	these	these	DET
ftr-486	418	6	circumstances	circumstance	NOUN
ftr-486	418	7	,	,	PUNCT
ftr-486	418	8	expected	expect	VERB
ftr-486	418	9	liabilities	liability	NOUN
ftr-486	418	10	seem	seem	VERB
ftr-486	418	11	clearly	clearly	ADV
ftr-486	418	12	to	to	PART
ftr-486	418	13	be	be	AUX
ftr-486	418	14	a	a	DET
ftr-486	418	15	better	well	ADJ
ftr-486	418	16	indicator	indicator	NOUN
ftr-486	418	17	of	of	ADP
ftr-486	418	18	value	value	NOUN
ftr-486	418	19	.	.	PUNCT
ftr-486	419	1	since	since	SCONJ
ftr-486	419	2	the	the	DET
ftr-486	419	3	amount	amount	NOUN
ftr-486	419	4	expected	expect	VERB
ftr-486	419	5	to	to	PART
ftr-486	419	6	be	be	AUX
ftr-486	419	7	paid	pay	VERB
ftr-486	419	8	on	on	ADP
ftr-486	419	9	the	the	DET
ftr-486	419	10	liabilities	liability	NOUN
ftr-486	419	11	is	be	AUX
ftr-486	419	12	what	what	PRON
ftr-486	419	13	is	be	AUX
ftr-486	419	14	reflected	reflect	VERB
ftr-486	419	15	in	in	ADP
ftr-486	419	16	the	the	DET
ftr-486	419	17	purchase	purchase	NOUN
ftr-486	419	18	price	price	NOUN
ftr-486	419	19	and	and	CCONJ
ftr-486	419	20	the	the	DET
ftr-486	419	21	amount	amount	NOUN
ftr-486	419	22	of	of	ADP
ftr-486	419	23	cash	cash	NOUN
ftr-486	419	24	transferred	transfer	VERB
ftr-486	419	25	,	,	PUNCT
ftr-486	419	26	it	it	PRON
ftr-486	419	27	provides	provide	VERB
ftr-486	419	28	the	the	DET
ftr-486	419	29	right	right	ADJ
ftr-486	419	30	answer	answer	NOUN
ftr-486	419	31	,	,	PUNCT
ftr-486	419	32	at	at	ADP
ftr-486	419	33	least	least	ADJ
ftr-486	419	34	in	in	ADP
ftr-486	419	35	principle	principle	NOUN
ftr-486	419	36	,	,	PUNCT
ftr-486	419	37	to	to	ADP
ftr-486	419	38	the	the	DET
ftr-486	419	39	question	question	NOUN
ftr-486	419	40	of	of	ADP
ftr-486	419	41	what	what	PRON
ftr-486	419	42	has	have	AUX
ftr-486	419	43	been	be	AUX
ftr-486	419	44	assumed	assume	VERB
ftr-486	419	45	.	.	PUNCT
ftr-486	420	1	thus	thus	ADV
ftr-486	420	2	,	,	PUNCT
ftr-486	420	3	i	i	PRON
ftr-486	420	4	believe	believe	VERB
ftr-486	420	5	that	that	SCONJ
ftr-486	420	6	the	the	DET
ftr-486	420	7	correct	correct	ADJ
ftr-486	420	8	price	price	NOUN
ftr-486	420	9	adjustment	adjustment	NOUN
ftr-486	420	10	is	be	AUX
ftr-486	420	11	the	the	DET
ftr-486	420	12	expected	expect	VERB
ftr-486	420	13	value	value	NOUN
ftr-486	420	14	of	of	ADP
ftr-486	420	15	the	the	DET
ftr-486	420	16	liabilities.5	liabilities.5	PROPN
ftr-486	420	17	while	while	SCONJ
ftr-486	420	18	the	the	DET
ftr-486	420	19	section	section	NOUN
ftr-486	420	20	338	338	NUM
ftr-486	420	21	regulations	regulation	NOUN
ftr-486	420	22	assumed	assume	VERB
ftr-486	420	23	.	.	PUNCT
ftr-486	421	1	see	see	VERB
ftr-486	421	2	david	david	PROPN
ftr-486	421	3	r.	r.	PROPN
ftr-486	421	4	webb	webb	PROPN
ftr-486	421	5	co.	co.	PROPN
ftr-486	422	1	v.	v.	PROPN
ftr-486	422	2	commissioner	commissioner	PROPN
ftr-486	422	3	,	,	PUNCT
ftr-486	422	4	708	708	NUM
ftr-486	422	5	f.2d	f.2d	NOUN
ftr-486	422	6	1254	1254	NUM
ftr-486	422	7	,	,	PUNCT
ftr-486	422	8	1256	1256	NUM
ftr-486	422	9	(	(	PUNCT
ftr-486	422	10	7th	7th	ADJ
ftr-486	422	11	cir	cir	NOUN
ftr-486	422	12	.	.	PROPN
ftr-486	422	13	1983	1983	NUM
ftr-486	422	14	)	)	PUNCT
ftr-486	422	15	(	(	PUNCT
ftr-486	422	16	stating	state	VERB
ftr-486	422	17	that	that	SCONJ
ftr-486	422	18	it	it	PRON
ftr-486	422	19	is	be	AUX
ftr-486	422	20	not	not	PART
ftr-486	422	21	relevant	relevant	ADJ
ftr-486	422	22	whether	whether	SCONJ
ftr-486	422	23	liability	liability	NOUN
ftr-486	422	24	is	be	AUX
ftr-486	422	25	known	know	VERB
ftr-486	422	26	)	)	PUNCT
ftr-486	422	27	.	.	PUNCT
ftr-486	423	1	50	50	NUM
ftr-486	423	2	.	.	X
ftr-486	424	1	wootton	wootton	PROPN
ftr-486	424	2	,	,	PUNCT
ftr-486	424	3	supra	supra	PROPN
ftr-486	424	4	note	note	NOUN
ftr-486	424	5	2	2	NUM
ftr-486	424	6	,	,	PUNCT
ftr-486	424	7	at	at	ADP
ftr-486	424	8	739	739	NUM
ftr-486	424	9	-	-	SYM
ftr-486	424	10	40	40	NUM
ftr-486	424	11	.	.	PUNCT
ftr-486	425	1	a	a	DET
ftr-486	425	2	look	look	NOUN
ftr-486	425	3	back	back	ADV
ftr-486	425	4	to	to	ADP
ftr-486	425	5	the	the	DET
ftr-486	425	6	"	"	PUNCT
ftr-486	425	7	seller	seller	NOUN
ftr-486	425	8	"	"	PUNCT
ftr-486	425	9	may	may	AUX
ftr-486	425	10	make	make	VERB
ftr-486	425	11	sense	sense	NOUN
ftr-486	425	12	in	in	ADP
ftr-486	425	13	the	the	DET
ftr-486	425	14	context	context	NOUN
ftr-486	425	15	of	of	ADP
ftr-486	425	16	a	a	DET
ftr-486	425	17	§	§	ADJ
ftr-486	425	18	338	338	NUM
ftr-486	425	19	election	election	NOUN
ftr-486	425	20	since	since	SCONJ
ftr-486	425	21	buyer	buyer	NOUN
ftr-486	425	22	and	and	CCONJ
ftr-486	425	23	seller	seller	NOUN
ftr-486	425	24	are	be	AUX
ftr-486	425	25	one	one	NUM
ftr-486	425	26	economic	economic	ADJ
ftr-486	425	27	entity	entity	NOUN
ftr-486	425	28	.	.	PUNCT
ftr-486	426	1	however	however	ADV
ftr-486	426	2	,	,	PUNCT
ftr-486	426	3	this	this	PRON
ftr-486	426	4	is	be	AUX
ftr-486	426	5	not	not	PART
ftr-486	426	6	true	true	ADJ
ftr-486	426	7	in	in	ADP
ftr-486	426	8	the	the	DET
ftr-486	426	9	case	case	NOUN
ftr-486	426	10	of	of	ADP
ftr-486	426	11	a	a	DET
ftr-486	426	12	§	§	PROPN
ftr-486	426	13	338(h)(10	338(h)(10	NUM
ftr-486	426	14	)	)	PUNCT
ftr-486	426	15	election	election	NOUN
ftr-486	426	16	,	,	PUNCT
ftr-486	426	17	where	where	SCONJ
ftr-486	426	18	the	the	DET
ftr-486	426	19	impact	impact	NOUN
ftr-486	426	20	falls	fall	VERB
ftr-486	426	21	on	on	ADP
ftr-486	426	22	the	the	DET
ftr-486	426	23	original	original	ADJ
ftr-486	426	24	seller	seller	NOUN
ftr-486	426	25	.	.	PUNCT
ftr-486	427	1	51	51	NUM
ftr-486	427	2	.	.	PUNCT
ftr-486	428	1	in	in	ADP
ftr-486	428	2	the	the	DET
ftr-486	428	3	example	example	NOUN
ftr-486	428	4	,	,	PUNCT
ftr-486	428	5	this	this	DET
ftr-486	428	6	amount	amount	NOUN
ftr-486	428	7	is	be	AUX
ftr-486	428	8	$	$	SYM
ftr-486	428	9	100	100	NUM
ftr-486	428	10	if	if	SCONJ
ftr-486	428	11	basis	basis	NOUN
ftr-486	428	12	is	be	AUX
ftr-486	428	13	determined	determine	VERB
ftr-486	428	14	at	at	ADP
ftr-486	428	15	the	the	DET
ftr-486	428	16	time	time	NOUN
ftr-486	428	17	of	of	ADP
ftr-486	428	18	purchase	purchase	NOUN
ftr-486	428	19	.	.	PUNCT
ftr-486	429	1	if	if	SCONJ
ftr-486	429	2	,	,	PUNCT
ftr-486	429	3	as	as	SCONJ
ftr-486	429	4	discussed	discuss	VERB
ftr-486	429	5	below	below	ADV
ftr-486	429	6	,	,	PUNCT
ftr-486	429	7	the	the	DET
ftr-486	429	8	basis	basis	NOUN
ftr-486	429	9	adjustment	adjustment	NOUN
ftr-486	429	10	is	be	AUX
ftr-486	429	11	deferred	defer	VERB
ftr-486	429	12	until	until	ADP
ftr-486	429	13	payment	payment	NOUN
ftr-486	429	14	,	,	PUNCT
ftr-486	429	15	the	the	DET
ftr-486	429	16	basis	basis	NOUN
ftr-486	429	17	addition	addition	NOUN
ftr-486	429	18	should	should	AUX
ftr-486	429	19	be	be	AUX
ftr-486	429	20	$	$	SYM
ftr-486	429	21	106	106	NUM
ftr-486	429	22	(	(	PUNCT
ftr-486	429	23	the	the	DET
ftr-486	429	24	estimated	estimate	VERB
ftr-486	429	25	present	present	ADJ
ftr-486	429	26	value	value	NOUN
ftr-486	429	27	(	(	PUNCT
ftr-486	429	28	$	$	SYM
ftr-486	429	29	100	100	NUM
ftr-486	429	30	)	)	PUNCT
ftr-486	429	31	,	,	PUNCT
ftr-486	429	32	increased	increase	VERB
ftr-486	429	33	by	by	ADP
ftr-486	429	34	the	the	DET
ftr-486	429	35	expected	expect	VERB
ftr-486	429	36	rate	rate	NOUN
ftr-486	429	37	of	of	ADP
ftr-486	429	38	return	return	NOUN
ftr-486	429	39	)	)	PUNCT
ftr-486	429	40	.	.	PUNCT
ftr-486	430	1	if	if	SCONJ
ftr-486	430	2	p	p	PROPN
ftr-486	430	3	pays	pay	VERB
ftr-486	430	4	,	,	PUNCT
ftr-486	430	5	say	say	INTJ
ftr-486	430	6	,	,	PUNCT
ftr-486	430	7	$	$	SYM
ftr-486	430	8	120	120	NUM
ftr-486	430	9	to	to	PART
ftr-486	430	10	e	e	NOUN
ftr-486	430	11	,	,	PUNCT
ftr-486	430	12	and	and	CCONJ
ftr-486	430	13	payment	payment	NOUN
ftr-486	430	14	of	of	ADP
ftr-486	430	15	this	this	DET
ftr-486	430	16	expense	expense	NOUN
ftr-486	430	17	would	would	AUX
ftr-486	430	18	normally	normally	ADV
ftr-486	430	19	be	be	AUX
ftr-486	430	20	immediately	immediately	ADV
ftr-486	430	21	deductible	deductible	ADJ
ftr-486	430	22	,	,	PUNCT
ftr-486	430	23	the	the	DET
ftr-486	430	24	buyer	buyer	NOUN
ftr-486	430	25	should	should	AUX
ftr-486	430	26	be	be	AUX
ftr-486	430	27	entitled	entitle	VERB
ftr-486	430	28	upon	upon	SCONJ
ftr-486	430	29	payment	payment	NOUN
ftr-486	430	30	to	to	ADP
ftr-486	430	31	a	a	DET
ftr-486	430	32	deduction	deduction	NOUN
ftr-486	430	33	of	of	ADP
ftr-486	430	34	$	$	SYM
ftr-486	430	35	14	14	NUM
ftr-486	430	36	.	.	PUNCT
ftr-486	431	1	if	if	SCONJ
ftr-486	431	2	the	the	DET
ftr-486	431	3	buyer	buyer	NOUN
ftr-486	431	4	only	only	ADV
ftr-486	431	5	pays	pay	VERB
ftr-486	431	6	$	$	SYM
ftr-486	431	7	80	80	NUM
ftr-486	431	8	,	,	PUNCT
ftr-486	431	9	the	the	DET
ftr-486	431	10	purchase	purchase	NOUN
ftr-486	431	11	price	price	NOUN
ftr-486	431	12	adjustment	adjustment	NOUN
ftr-486	431	13	should	should	AUX
ftr-486	431	14	remain	remain	VERB
ftr-486	431	15	at	at	ADP
ftr-486	431	16	$	$	SYM
ftr-486	431	17	106	106	NUM
ftr-486	431	18	,	,	PUNCT
ftr-486	431	19	requiring	require	VERB
ftr-486	431	20	the	the	DET
ftr-486	431	21	buyer	buyer	NOUN
ftr-486	431	22	to	to	PART
ftr-486	431	23	report	report	VERB
ftr-486	431	24	$	$	SYM
ftr-486	431	25	26	26	NUM
ftr-486	431	26	of	of	ADP
ftr-486	431	27	ordinary	ordinary	ADJ
ftr-486	431	28	income	income	NOUN
ftr-486	431	29	.	.	PUNCT
ftr-486	432	1	[	[	X
ftr-486	432	2	vol	vol	NOUN
ftr-486	432	3	2:12	2:12	NUM
ftr-486	432	4	assumption	assumption	NOUN
ftr-486	432	5	of	of	ADP
ftr-486	432	6	contingent	contingent	ADJ
ftr-486	432	7	liabilities	liability	NOUN
ftr-486	432	8	on	on	ADP
ftr-486	432	9	sale	sale	NOUN
ftr-486	432	10	of	of	ADP
ftr-486	432	11	a	a	DET
ftr-486	432	12	business	business	NOUN
ftr-486	432	13	suggest	suggest	VERB
ftr-486	432	14	that	that	SCONJ
ftr-486	432	15	the	the	DET
ftr-486	432	16	price	price	NOUN
ftr-486	432	17	is	be	AUX
ftr-486	432	18	adjusted	adjust	VERB
ftr-486	432	19	as	as	SCONJ
ftr-486	432	20	the	the	DET
ftr-486	432	21	amount	amount	NOUN
ftr-486	432	22	of	of	ADP
ftr-486	432	23	contingent	contingent	ADJ
ftr-486	432	24	liabilities	liability	NOUN
ftr-486	432	25	is	be	AUX
ftr-486	432	26	fixed	fix	VERB
ftr-486	432	27	,	,	PUNCT
ftr-486	432	28	the	the	DET
ftr-486	432	29	irs	irs	PROPN
ftr-486	432	30	could	could	AUX
ftr-486	432	31	probably	probably	ADV
ftr-486	432	32	modify	modify	VERB
ftr-486	432	33	its	its	PRON
ftr-486	432	34	position	position	NOUN
ftr-486	432	35	,	,	PUNCT
ftr-486	432	36	despite	despite	SCONJ
ftr-486	432	37	some	some	DET
ftr-486	432	38	case	case	NOUN
ftr-486	432	39	law	law	NOUN
ftr-486	432	40	to	to	ADP
ftr-486	432	41	the	the	DET
ftr-486	432	42	contrary.52	contrary.52	NOUN
ftr-486	432	43	however	however	ADV
ftr-486	432	44	,	,	PUNCT
ftr-486	432	45	it	it	PRON
ftr-486	432	46	should	should	AUX
ftr-486	432	47	be	be	AUX
ftr-486	432	48	considered	consider	VERB
ftr-486	432	49	whether	whether	SCONJ
ftr-486	432	50	this	this	DET
ftr-486	432	51	approach	approach	NOUN
ftr-486	432	52	,	,	PUNCT
ftr-486	432	53	which	which	PRON
ftr-486	432	54	requires	require	VERB
ftr-486	432	55	an	an	DET
ftr-486	432	56	estimate	estimate	NOUN
ftr-486	432	57	of	of	ADP
ftr-486	432	58	contingent	contingent	ADJ
ftr-486	432	59	liabilities	liability	NOUN
ftr-486	432	60	,	,	PUNCT
ftr-486	432	61	can	can	AUX
ftr-486	432	62	be	be	AUX
ftr-486	432	63	administered	administer	VERB
ftr-486	432	64	;	;	PUNCT
ftr-486	432	65	that	that	PRON
ftr-486	432	66	is	is	ADV
ftr-486	432	67	,	,	PUNCT
ftr-486	432	68	is	be	AUX
ftr-486	432	69	it	it	PRON
ftr-486	432	70	substantially	substantially	ADV
ftr-486	432	71	more	more	ADV
ftr-486	432	72	difficult	difficult	ADJ
ftr-486	432	73	than	than	ADP
ftr-486	432	74	looking	look	VERB
ftr-486	432	75	to	to	ADP
ftr-486	432	76	the	the	DET
ftr-486	432	77	amount	amount	NOUN
ftr-486	432	78	ultimately	ultimately	ADV
ftr-486	432	79	paid	pay	VERB
ftr-486	432	80	on	on	ADP
ftr-486	432	81	account	account	NOUN
ftr-486	432	82	of	of	ADP
ftr-486	432	83	the	the	DET
ftr-486	432	84	assumed	assume	VERB
ftr-486	432	85	liabilities	liability	NOUN
ftr-486	432	86	?	?	PUNCT
ftr-486	433	1	the	the	DET
ftr-486	433	2	next	next	ADJ
ftr-486	433	3	two	two	NUM
ftr-486	433	4	sections	section	NOUN
ftr-486	433	5	consider	consider	VERB
ftr-486	433	6	this	this	DET
ftr-486	433	7	matter	matter	NOUN
ftr-486	433	8	in	in	ADP
ftr-486	433	9	more	more	ADJ
ftr-486	433	10	detail	detail	NOUN
ftr-486	433	11	.	.	PUNCT
ftr-486	434	1	c.	c.	NOUN
ftr-486	434	2	price	price	NOUN
ftr-486	434	3	adjustment	adjustment	NOUN
ftr-486	434	4	for	for	ADP
ftr-486	434	5	expected	expect	VERB
ftr-486	434	6	value	value	NOUN
ftr-486	434	7	if	if	SCONJ
ftr-486	434	8	expected	expect	VERB
ftr-486	434	9	value	value	NOUN
ftr-486	434	10	is	be	AUX
ftr-486	434	11	relevant	relevant	ADJ
ftr-486	434	12	,	,	PUNCT
ftr-486	434	13	the	the	DET
ftr-486	434	14	liabilities	liability	NOUN
ftr-486	434	15	must	must	AUX
ftr-486	434	16	be	be	AUX
ftr-486	434	17	valued	value	VERB
ftr-486	434	18	at	at	ADP
ftr-486	434	19	the	the	DET
ftr-486	434	20	time	time	NOUN
ftr-486	434	21	of	of	ADP
ftr-486	434	22	the	the	DET
ftr-486	434	23	transaction	transaction	NOUN
ftr-486	434	24	.	.	PUNCT
ftr-486	435	1	it	it	PRON
ftr-486	435	2	is	be	AUX
ftr-486	435	3	claimed	claim	VERB
ftr-486	435	4	that	that	SCONJ
ftr-486	435	5	the	the	DET
ftr-486	435	6	amounts	amount	NOUN
ftr-486	435	7	of	of	ADP
ftr-486	435	8	the	the	DET
ftr-486	435	9	contingent	contingent	ADJ
ftr-486	435	10	liabilities	liability	NOUN
ftr-486	435	11	intended	intend	VERB
ftr-486	435	12	to	to	PART
ftr-486	435	13	have	have	AUX
ftr-486	435	14	been	be	AUX
ftr-486	435	15	assumed	assume	VERB
ftr-486	435	16	is	be	AUX
ftr-486	435	17	not	not	PART
ftr-486	435	18	usually	usually	ADV
ftr-486	435	19	apparent	apparent	ADJ
ftr-486	435	20	from	from	ADP
ftr-486	435	21	the	the	DET
ftr-486	435	22	negotiations.53	negotiations.53	NOUN
ftr-486	435	23	while	while	SCONJ
ftr-486	435	24	i	i	PRON
ftr-486	435	25	have	have	AUX
ftr-486	435	26	not	not	PART
ftr-486	435	27	had	have	VERB
ftr-486	435	28	enough	enough	ADJ
ftr-486	435	29	transactional	transactional	ADJ
ftr-486	435	30	experience	experience	NOUN
ftr-486	435	31	to	to	PART
ftr-486	435	32	be	be	AUX
ftr-486	435	33	sure	sure	ADJ
ftr-486	435	34	,	,	PUNCT
ftr-486	435	35	it	it	PRON
ftr-486	435	36	seems	seem	VERB
ftr-486	435	37	to	to	ADP
ftr-486	435	38	me	i	PRON
ftr-486	435	39	that	that	SCONJ
ftr-486	435	40	the	the	DET
ftr-486	435	41	parties	party	NOUN
ftr-486	435	42	must	must	AUX
ftr-486	435	43	have	have	VERB
ftr-486	435	44	some	some	DET
ftr-486	435	45	amount	amount	NOUN
ftr-486	435	46	in	in	ADP
ftr-486	435	47	mind	mind	NOUN
ftr-486	435	48	that	that	PRON
ftr-486	435	49	can	can	AUX
ftr-486	435	50	not	not	PART
ftr-486	435	51	be	be	AUX
ftr-486	435	52	completely	completely	ADV
ftr-486	435	53	hidden	hide	VERB
ftr-486	435	54	.	.	PUNCT
ftr-486	436	1	for	for	ADP
ftr-486	436	2	example	example	NOUN
ftr-486	436	3	,	,	PUNCT
ftr-486	436	4	some	some	DET
ftr-486	436	5	evidence	evidence	NOUN
ftr-486	436	6	might	might	AUX
ftr-486	436	7	be	be	AUX
ftr-486	436	8	provided	provide	VERB
ftr-486	436	9	from	from	ADP
ftr-486	436	10	accounting	accounting	NOUN
ftr-486	436	11	records	record	NOUN
ftr-486	436	12	or	or	CCONJ
ftr-486	436	13	the	the	DET
ftr-486	436	14	agreement	agreement	NOUN
ftr-486	436	15	of	of	ADP
ftr-486	436	16	sale	sale	NOUN
ftr-486	436	17	.	.	PUNCT
ftr-486	437	1	to	to	PART
ftr-486	437	2	implement	implement	VERB
ftr-486	437	3	the	the	DET
ftr-486	437	4	approach	approach	NOUN
ftr-486	437	5	suggested	suggest	VERB
ftr-486	437	6	here	here	ADV
ftr-486	437	7	,	,	PUNCT
ftr-486	437	8	the	the	DET
ftr-486	437	9	buyer	buyer	NOUN
ftr-486	437	10	's	's	PART
ftr-486	437	11	basis	basis	NOUN
ftr-486	437	12	for	for	ADP
ftr-486	437	13	the	the	DET
ftr-486	437	14	purchased	purchase	VERB
ftr-486	437	15	business	business	NOUN
ftr-486	437	16	should	should	AUX
ftr-486	437	17	include	include	VERB
ftr-486	437	18	,	,	PUNCT
ftr-486	437	19	from	from	ADP
ftr-486	437	20	the	the	DET
ftr-486	437	21	outset	outset	NOUN
ftr-486	437	22	,	,	PUNCT
ftr-486	437	23	an	an	DET
ftr-486	437	24	amount	amount	NOUN
ftr-486	437	25	equal	equal	ADJ
ftr-486	437	26	to	to	ADP
ftr-486	437	27	the	the	DET
ftr-486	437	28	present	present	ADJ
ftr-486	437	29	value	value	NOUN
ftr-486	437	30	of	of	ADP
ftr-486	437	31	the	the	DET
ftr-486	437	32	expected	expect	VERB
ftr-486	437	33	payments	payment	NOUN
ftr-486	437	34	on	on	ADP
ftr-486	437	35	the	the	DET
ftr-486	437	36	contingent	contingent	ADJ
ftr-486	437	37	liabilities	liability	NOUN
ftr-486	437	38	.	.	PUNCT
ftr-486	438	1	this	this	DET
ftr-486	438	2	amount	amount	NOUN
ftr-486	438	3	can	can	AUX
ftr-486	438	4	be	be	AUX
ftr-486	438	5	computed	compute	VERB
ftr-486	438	6	as	as	ADP
ftr-486	438	7	a	a	DET
ftr-486	438	8	specified	specified	ADJ
ftr-486	438	9	series	series	NOUN
ftr-486	438	10	of	of	ADP
ftr-486	438	11	expected	expect	VERB
ftr-486	438	12	future	future	ADJ
ftr-486	438	13	payments	payment	NOUN
ftr-486	438	14	,	,	PUNCT
ftr-486	438	15	discounted	discount	VERB
ftr-486	438	16	at	at	ADP
ftr-486	438	17	the	the	DET
ftr-486	438	18	after	after	ADP
ftr-486	438	19	-	-	PUNCT
ftr-486	438	20	tax	tax	NOUN
ftr-486	438	21	rate	rate	NOUN
ftr-486	438	22	of	of	ADP
ftr-486	438	23	return	return	NOUN
ftr-486	438	24	.	.	PUNCT
ftr-486	438	25	'	'	PUNCT
ftr-486	439	1	as	as	SCONJ
ftr-486	439	2	is	be	AUX
ftr-486	439	3	true	true	ADJ
ftr-486	439	4	of	of	ADP
ftr-486	439	5	fixed	fix	VERB
ftr-486	439	6	liabilities	liability	NOUN
ftr-486	439	7	,	,	PUNCT
ftr-486	439	8	payments	payment	NOUN
ftr-486	439	9	of	of	ADP
ftr-486	439	10	assumed	assume	VERB
ftr-486	439	11	contingent	contingent	ADJ
ftr-486	439	12	liabilities	liability	NOUN
ftr-486	439	13	should	should	AUX
ftr-486	439	14	not	not	PART
ftr-486	439	15	be	be	AUX
ftr-486	439	16	deductible	deductible	ADJ
ftr-486	439	17	.	.	PUNCT
ftr-486	440	1	in	in	ADP
ftr-486	440	2	the	the	DET
ftr-486	440	3	case	case	NOUN
ftr-486	440	4	of	of	ADP
ftr-486	440	5	fixed	fix	VERB
ftr-486	440	6	liabilities	liability	NOUN
ftr-486	440	7	nondeductibility	nondeductibility	NOUN
ftr-486	440	8	extends	extend	VERB
ftr-486	440	9	to	to	ADP
ftr-486	440	10	the	the	DET
ftr-486	440	11	interest	interest	NOUN
ftr-486	440	12	portion	portion	NOUN
ftr-486	440	13	.	.	PUNCT
ftr-486	441	1	is	be	AUX
ftr-486	441	2	the	the	DET
ftr-486	441	3	denial	denial	NOUN
ftr-486	441	4	of	of	ADP
ftr-486	441	5	interest	interest	NOUN
ftr-486	441	6	correct	correct	ADJ
ftr-486	441	7	in	in	ADP
ftr-486	441	8	the	the	DET
ftr-486	441	9	case	case	NOUN
ftr-486	441	10	of	of	ADP
ftr-486	441	11	contingent	contingent	ADJ
ftr-486	441	12	liabilities	liability	NOUN
ftr-486	441	13	?	?	PUNCT
ftr-486	442	1	as	as	SCONJ
ftr-486	442	2	discussed	discuss	VERB
ftr-486	442	3	above	above	ADV
ftr-486	442	4	,	,	PUNCT
ftr-486	442	5	in	in	ADP
ftr-486	442	6	the	the	DET
ftr-486	442	7	case	case	NOUN
ftr-486	442	8	of	of	ADP
ftr-486	442	9	deferred	defer	VERB
ftr-486	442	10	compensation	compensation	NOUN
ftr-486	442	11	,	,	PUNCT
ftr-486	442	12	the	the	DET
ftr-486	442	13	employer	employer	NOUN
ftr-486	442	14	is	be	AUX
ftr-486	442	15	required	require	VERB
ftr-486	442	16	to	to	PART
ftr-486	442	17	defer	defer	VERB
ftr-486	442	18	the	the	DET
ftr-486	442	19	deduction	deduction	NOUN
ftr-486	442	20	until	until	ADP
ftr-486	442	21	payment	payment	NOUN
ftr-486	442	22	,	,	PUNCT
ftr-486	442	23	even	even	ADV
ftr-486	442	24	if	if	SCONJ
ftr-486	442	25	the	the	DET
ftr-486	442	26	amount	amount	NOUN
ftr-486	442	27	is	be	AUX
ftr-486	442	28	known	know	VERB
ftr-486	442	29	,	,	PUNCT
ftr-486	442	30	in	in	ADP
ftr-486	442	31	order	order	NOUN
ftr-486	442	32	to	to	PART
ftr-486	442	33	compensate	compensate	VERB
ftr-486	442	34	for	for	ADP
ftr-486	442	35	the	the	DET
ftr-486	442	36	delay	delay	NOUN
ftr-486	442	37	in	in	ADP
ftr-486	442	38	the	the	DET
ftr-486	442	39	employee	employee	NOUN
ftr-486	442	40	's	's	PART
ftr-486	442	41	recognition	recognition	NOUN
ftr-486	442	42	of	of	ADP
ftr-486	442	43	income	income	NOUN
ftr-486	442	44	.	.	PUNCT
ftr-486	443	1	this	this	PRON
ftr-486	443	2	effectively	effectively	ADV
ftr-486	443	3	denies	deny	VERB
ftr-486	443	4	the	the	DET
ftr-486	443	5	employer	employer	NOUN
ftr-486	443	6	a	a	DET
ftr-486	443	7	deduction	deduction	NOUN
ftr-486	443	8	for	for	ADP
ftr-486	443	9	interest	interest	NOUN
ftr-486	443	10	,	,	PUNCT
ftr-486	443	11	just	just	ADV
ftr-486	443	12	as	as	SCONJ
ftr-486	443	13	deferral	deferral	ADJ
ftr-486	443	14	effectively	effectively	ADV
ftr-486	443	15	relieves	relieve	VERB
ftr-486	443	16	the	the	DET
ftr-486	443	17	employee	employee	NOUN
ftr-486	443	18	from	from	ADP
ftr-486	443	19	tax	tax	NOUN
ftr-486	443	20	on	on	ADP
ftr-486	443	21	investment	investment	NOUN
ftr-486	443	22	income	income	NOUN
ftr-486	443	23	.	.	PUNCT
ftr-486	444	1	i	i	PRON
ftr-486	444	2	argue	argue	VERB
ftr-486	444	3	above	above	ADP
ftr-486	444	4	that	that	PRON
ftr-486	444	5	unless	unless	SCONJ
ftr-486	444	6	the	the	DET
ftr-486	444	7	buyer	buyer	NOUN
ftr-486	444	8	is	be	AUX
ftr-486	444	9	similarly	similarly	ADV
ftr-486	444	10	denied	deny	VERB
ftr-486	444	11	an	an	DET
ftr-486	444	12	interest	interest	NOUN
ftr-486	444	13	deduction	deduction	NOUN
ftr-486	444	14	,	,	PUNCT
ftr-486	444	15	the	the	DET
ftr-486	444	16	effort	effort	NOUN
ftr-486	444	17	to	to	PART
ftr-486	444	18	compensate	compensate	VERB
ftr-486	444	19	for	for	ADP
ftr-486	444	20	the	the	DET
ftr-486	444	21	advantage	advantage	NOUN
ftr-486	444	22	to	to	ADP
ftr-486	444	23	the	the	DET
ftr-486	444	24	employee	employee	NOUN
ftr-486	444	25	is	be	AUX
ftr-486	444	26	thwarted	thwart	VERB
ftr-486	444	27	.	.	PUNCT
ftr-486	445	1	the	the	DET
ftr-486	445	2	52	52	NUM
ftr-486	445	3	.	.	PUNCT
ftr-486	446	1	several	several	ADJ
ftr-486	446	2	authors	author	NOUN
ftr-486	446	3	have	have	AUX
ftr-486	446	4	supported	support	VERB
ftr-486	446	5	this	this	DET
ftr-486	446	6	approach	approach	NOUN
ftr-486	446	7	.	.	PUNCT
ftr-486	447	1	james	james	PROPN
ftr-486	447	2	m.	m.	PROPN
ftr-486	447	3	lynch	lynch	PROPN
ftr-486	447	4	,	,	PUNCT
ftr-486	447	5	transferring	transfer	VERB
ftr-486	447	6	assets	asset	NOUN
ftr-486	447	7	subject	subject	ADJ
ftr-486	447	8	to	to	ADP
ftr-486	447	9	contingent	contingent	ADJ
ftr-486	447	10	liabilities	liability	NOUN
ftr-486	447	11	in	in	ADP
ftr-486	447	12	business	business	NOUN
ftr-486	447	13	restructuring	restructuring	NOUN
ftr-486	447	14	transactions	transaction	NOUN
ftr-486	447	15	.	.	PUNCT
ftr-486	448	1	67	67	NUM
ftr-486	448	2	taxes	taxis	NOUN
ftr-486	448	3	1061	1061	NUM
ftr-486	448	4	,	,	PUNCT
ftr-486	448	5	1070	1070	NUM
ftr-486	448	6	n.61	n.61	NOUN
ftr-486	448	7	(	(	PUNCT
ftr-486	448	8	1989	1989	NUM
ftr-486	448	9	)	)	PUNCT
ftr-486	448	10	;	;	PUNCT
ftr-486	448	11	gregory	gregory	PROPN
ftr-486	448	12	j.	j.	PROPN
ftr-486	448	13	soukop	soukop	PROPN
ftr-486	448	14	,	,	PUNCT
ftr-486	448	15	accounting	account	VERB
ftr-486	448	16	for	for	ADP
ftr-486	448	17	assumed	assume	VERB
ftr-486	448	18	liabilities	liability	NOUN
ftr-486	448	19	not	not	PART
ftr-486	448	20	yet	yet	ADV
ftr-486	448	21	accrued	accrue	VERB
ftr-486	448	22	by	by	ADP
ftr-486	448	23	the	the	DET
ftr-486	448	24	seller	seller	NOUN
ftr-486	448	25	.	.	PUNCT
ftr-486	449	1	a	a	DET
ftr-486	449	2	response	response	NOUN
ftr-486	449	3	,	,	PUNCT
ftr-486	449	4	48	48	NUM
ftr-486	449	5	tax	tax	NOUN
ftr-486	449	6	notes	note	NOUN
ftr-486	449	7	637	637	NUM
ftr-486	449	8	(	(	PUNCT
ftr-486	449	9	july	july	PROPN
ftr-486	449	10	30	30	NUM
ftr-486	449	11	,	,	PUNCT
ftr-486	449	12	1990	1990	NUM
ftr-486	449	13	)	)	PUNCT
ftr-486	449	14	;	;	PUNCT
ftr-486	450	1	wootton	wootton	PROPN
ftr-486	450	2	.	.	PUNCT
ftr-486	451	1	supra	supra	PROPN
ftr-486	451	2	note	note	PROPN
ftr-486	451	3	2	2	NUM
ftr-486	451	4	,	,	PUNCT
ftr-486	451	5	at	at	ADP
ftr-486	451	6	740	740	NUM
ftr-486	451	7	.	.	PUNCT
ftr-486	452	1	another	another	PRON
ftr-486	452	2	suggested	suggest	VERB
ftr-486	452	3	it	it	PRON
ftr-486	452	4	as	as	ADP
ftr-486	452	5	an	an	DET
ftr-486	452	6	alternative	alternative	NOUN
ftr-486	452	7	.	.	PUNCT
ftr-486	453	1	keyes	keye	NOUN
ftr-486	453	2	,	,	PUNCT
ftr-486	453	3	supra	supra	PROPN
ftr-486	453	4	note	note	NOUN
ftr-486	453	5	2	2	NUM
ftr-486	453	6	,	,	PUNCT
ftr-486	453	7	§	§	PROPN
ftr-486	453	8	21.04121[a][i	21.04121[a][i	NUM
ftr-486	453	9	.	.	PUNCT
ftr-486	453	10	53	53	NUM
ftr-486	453	11	.	.	PUNCT
ftr-486	454	1	thomas	thomas	PROPN
ftr-486	454	2	h.	h.	PROPN
ftr-486	454	3	yancey	yancey	PROPN
ftr-486	454	4	,	,	PUNCT
ftr-486	454	5	emerging	emerge	VERB
ftr-486	454	6	doctrines	doctrine	NOUN
ftr-486	454	7	in	in	ADP
ftr-486	454	8	the	the	DET
ftr-486	454	9	tax	tax	NOUN
ftr-486	454	10	treatment	treatment	NOUN
ftr-486	454	11	of	of	ADP
ftr-486	454	12	environmental	environmental	ADJ
ftr-486	454	13	cleanup	cleanup	NOUN
ftr-486	454	14	costs	cost	NOUN
ftr-486	454	15	,	,	PUNCT
ftr-486	454	16	70	70	NUM
ftr-486	454	17	taxes	taxis	NOUN
ftr-486	454	18	948	948	NUM
ftr-486	454	19	,	,	PUNCT
ftr-486	454	20	968	968	NUM
ftr-486	454	21	(	(	PUNCT
ftr-486	454	22	1992	1992	NUM
ftr-486	454	23	)	)	PUNCT
ftr-486	454	24	.	.	PUNCT
ftr-486	455	1	see	see	VERB
ftr-486	455	2	nysba	nysba	PROPN
ftr-486	455	3	,	,	PUNCT
ftr-486	455	4	supra	supra	PROPN
ftr-486	455	5	note	note	NOUN
ftr-486	455	6	2	2	NUM
ftr-486	455	7	.	.	PUNCT
ftr-486	456	1	at	at	ADP
ftr-486	456	2	898	898	NUM
ftr-486	456	3	(	(	PUNCT
ftr-486	456	4	suggesting	suggest	VERB
ftr-486	456	5	that	that	SCONJ
ftr-486	456	6	the	the	DET
ftr-486	456	7	parties	party	NOUN
ftr-486	456	8	may	may	AUX
ftr-486	456	9	have	have	VERB
ftr-486	456	10	different	different	ADJ
ftr-486	456	11	values	value	NOUN
ftr-486	456	12	in	in	ADP
ftr-486	456	13	mind	mind	NOUN
ftr-486	456	14	)	)	PUNCT
ftr-486	456	15	.	.	PUNCT
ftr-486	457	1	but	but	CCONJ
ftr-486	457	2	see	see	VERB
ftr-486	457	3	c.	c.	PROPN
ftr-486	457	4	ellen	ellen	PROPN
ftr-486	457	5	macneil	macneil	PROPN
ftr-486	457	6	,	,	PUNCT
ftr-486	457	7	glenn	glenn	PROPN
ftr-486	457	8	r.	r.	PROPN
ftr-486	457	9	carrington	carrington	PROPN
ftr-486	457	10	&	&	CCONJ
ftr-486	457	11	ross	ross	PROPN
ftr-486	457	12	s.	s.	PROPN
ftr-486	457	13	friedman	friedman	PROPN
ftr-486	457	14	,	,	PUNCT
ftr-486	457	15	dealing	deal	VERB
ftr-486	457	16	with	with	ADP
ftr-486	457	17	contingent	contingent	ADJ
ftr-486	457	18	liabilities	liability	NOUN
ftr-486	457	19	in	in	ADP
ftr-486	457	20	taxable	taxable	ADJ
ftr-486	457	21	asset	asset	NOUN
ftr-486	457	22	acquisitions	acquisition	NOUN
ftr-486	457	23	,	,	PUNCT
ftr-486	457	24	83	83	NUM
ftr-486	457	25	j.	j.	NOUN
ftr-486	457	26	tax'n	tax'n	PROPN
ftr-486	457	27	208	208	NUM
ftr-486	457	28	,	,	PUNCT
ftr-486	457	29	209	209	NUM
ftr-486	457	30	(	(	PUNCT
ftr-486	457	31	1995	1995	NUM
ftr-486	457	32	)	)	PUNCT
ftr-486	457	33	.	.	PUNCT
ftr-486	458	1	54	54	NUM
ftr-486	458	2	.	.	PUNCT
ftr-486	459	1	see	see	VERB
ftr-486	459	2	crane	crane	NOUN
ftr-486	459	3	,	,	PUNCT
ftr-486	459	4	supra	supra	PROPN
ftr-486	459	5	note	note	NOUN
ftr-486	459	6	2	2	NUM
ftr-486	459	7	.	.	PUNCT
ftr-486	460	1	at	at	ADP
ftr-486	460	2	226	226	NUM
ftr-486	460	3	(	(	PUNCT
ftr-486	460	4	suggesting	suggest	VERB
ftr-486	460	5	a	a	DET
ftr-486	460	6	need	need	NOUN
ftr-486	460	7	to	to	PART
ftr-486	460	8	know	know	VERB
ftr-486	460	9	the	the	DET
ftr-486	460	10	discount	discount	NOUN
ftr-486	460	11	rate	rate	NOUN
ftr-486	460	12	)	)	PUNCT
ftr-486	460	13	.	.	PUNCT
ftr-486	461	1	19961	19961	NUM
ftr-486	461	2	florida	florida	PROPN
ftr-486	461	3	tax	tax	NOUN
ftr-486	461	4	review	review	NOUN
ftr-486	461	5	question	question	NOUN
ftr-486	461	6	remains	remain	VERB
ftr-486	461	7	whether	whether	SCONJ
ftr-486	461	8	this	this	DET
ftr-486	461	9	treatment	treatment	NOUN
ftr-486	461	10	of	of	ADP
ftr-486	461	11	the	the	DET
ftr-486	461	12	buyer	buyer	NOUN
ftr-486	461	13	should	should	AUX
ftr-486	461	14	extend	extend	VERB
ftr-486	461	15	to	to	ADP
ftr-486	461	16	contingent	contingent	ADJ
ftr-486	461	17	liabilities	liability	NOUN
ftr-486	461	18	.	.	PUNCT
ftr-486	462	1	the	the	DET
ftr-486	462	2	potential	potential	ADJ
ftr-486	462	3	payees	payee	NOUN
ftr-486	462	4	of	of	ADP
ftr-486	462	5	some	some	DET
ftr-486	462	6	contingent	contingent	ADJ
ftr-486	462	7	liabilities	liability	NOUN
ftr-486	462	8	may	may	AUX
ftr-486	462	9	not	not	PART
ftr-486	462	10	be	be	AUX
ftr-486	462	11	deferring	defer	VERB
ftr-486	462	12	tax	tax	NOUN
ftr-486	462	13	on	on	ADP
ftr-486	462	14	the	the	DET
ftr-486	462	15	corresponding	correspond	VERB
ftr-486	462	16	income	income	NOUN
ftr-486	462	17	.	.	PUNCT
ftr-486	463	1	without	without	ADP
ftr-486	463	2	an	an	DET
ftr-486	463	3	income	income	NOUN
ftr-486	463	4	deferral	deferral	NOUN
ftr-486	463	5	,	,	PUNCT
ftr-486	463	6	the	the	DET
ftr-486	463	7	payor	payor	NOUN
ftr-486	463	8	could	could	AUX
ftr-486	463	9	possibly	possibly	ADV
ftr-486	463	10	be	be	AUX
ftr-486	463	11	allowed	allow	VERB
ftr-486	463	12	the	the	DET
ftr-486	463	13	equivalent	equivalent	NOUN
ftr-486	463	14	of	of	ADP
ftr-486	463	15	an	an	DET
ftr-486	463	16	interest	interest	NOUN
ftr-486	463	17	deduction.55	deduction.55	NOUN
ftr-486	463	18	however	however	ADV
ftr-486	463	19	,	,	PUNCT
ftr-486	463	20	if	if	SCONJ
ftr-486	463	21	,	,	PUNCT
ftr-486	463	22	in	in	ADP
ftr-486	463	23	the	the	DET
ftr-486	463	24	absence	absence	NOUN
ftr-486	463	25	of	of	ADP
ftr-486	463	26	the	the	DET
ftr-486	463	27	sale	sale	NOUN
ftr-486	463	28	of	of	ADP
ftr-486	463	29	the	the	DET
ftr-486	463	30	business	business	NOUN
ftr-486	463	31	,	,	PUNCT
ftr-486	463	32	the	the	DET
ftr-486	463	33	seller	seller	NOUN
ftr-486	463	34	's	's	PART
ftr-486	463	35	deduction	deduction	NOUN
ftr-486	463	36	for	for	ADP
ftr-486	463	37	the	the	DET
ftr-486	463	38	item	item	NOUN
ftr-486	463	39	would	would	AUX
ftr-486	463	40	have	have	AUX
ftr-486	463	41	been	be	AUX
ftr-486	463	42	delayed	delay	VERB
ftr-486	463	43	until	until	ADP
ftr-486	463	44	payment,56	payment,56	NOUN
ftr-486	463	45	it	it	PRON
ftr-486	463	46	effectively	effectively	ADV
ftr-486	463	47	does	do	AUX
ftr-486	463	48	not	not	PART
ftr-486	463	49	get	get	VERB
ftr-486	463	50	an	an	DET
ftr-486	463	51	interest	interest	NOUN
ftr-486	463	52	deduction	deduction	NOUN
ftr-486	463	53	in	in	ADP
ftr-486	463	54	connection	connection	NOUN
ftr-486	463	55	with	with	ADP
ftr-486	463	56	the	the	DET
ftr-486	463	57	payment	payment	NOUN
ftr-486	463	58	of	of	ADP
ftr-486	463	59	contingent	contingent	ADJ
ftr-486	463	60	liabilities	liability	NOUN
ftr-486	463	61	.	.	PUNCT
ftr-486	464	1	if	if	SCONJ
ftr-486	464	2	this	this	DET
ftr-486	464	3	treatment	treatment	NOUN
ftr-486	464	4	is	be	AUX
ftr-486	464	5	considered	consider	VERB
ftr-486	464	6	unwarranted	unwarranted	ADJ
ftr-486	464	7	,	,	PUNCT
ftr-486	464	8	it	it	PRON
ftr-486	464	9	should	should	AUX
ftr-486	464	10	be	be	AUX
ftr-486	464	11	corrected	correct	VERB
ftr-486	464	12	whether	whether	SCONJ
ftr-486	464	13	or	or	CCONJ
ftr-486	464	14	not	not	PART
ftr-486	464	15	a	a	DET
ftr-486	464	16	sale	sale	NOUN
ftr-486	464	17	takes	take	VERB
ftr-486	464	18	place	place	NOUN
ftr-486	464	19	.	.	PUNCT
ftr-486	465	1	i	i	PRON
ftr-486	465	2	see	see	VERB
ftr-486	465	3	no	no	DET
ftr-486	465	4	reason	reason	NOUN
ftr-486	465	5	for	for	ADP
ftr-486	465	6	a	a	DET
ftr-486	465	7	different	different	ADJ
ftr-486	465	8	result	result	NOUN
ftr-486	465	9	merely	merely	ADV
ftr-486	465	10	because	because	SCONJ
ftr-486	465	11	the	the	DET
ftr-486	465	12	business	business	NOUN
ftr-486	465	13	has	have	AUX
ftr-486	465	14	been	be	AUX
ftr-486	465	15	sold	sell	VERB
ftr-486	465	16	.	.	PUNCT
ftr-486	466	1	thus	thus	ADV
ftr-486	466	2	,	,	PUNCT
ftr-486	466	3	if	if	SCONJ
ftr-486	466	4	the	the	DET
ftr-486	466	5	seller	seller	NOUN
ftr-486	466	6	would	would	AUX
ftr-486	466	7	not	not	PART
ftr-486	466	8	get	get	VERB
ftr-486	466	9	an	an	DET
ftr-486	466	10	interest	interest	NOUN
ftr-486	466	11	deduction	deduction	NOUN
ftr-486	466	12	,	,	PUNCT
ftr-486	466	13	neither	neither	CCONJ
ftr-486	466	14	should	should	AUX
ftr-486	466	15	the	the	DET
ftr-486	466	16	buyer	buyer	NOUN
ftr-486	466	17	.	.	PUNCT
ftr-486	467	1	the	the	DET
ftr-486	467	2	entire	entire	ADJ
ftr-486	467	3	payment	payment	NOUN
ftr-486	467	4	should	should	AUX
ftr-486	467	5	be	be	AUX
ftr-486	467	6	nondeductible	nondeductible	ADJ
ftr-486	467	7	.	.	PUNCT
ftr-486	468	1	the	the	DET
ftr-486	468	2	expected	expect	VERB
ftr-486	468	3	payments	payment	NOUN
ftr-486	468	4	on	on	ADP
ftr-486	468	5	a	a	DET
ftr-486	468	6	contingent	contingent	ADJ
ftr-486	468	7	liability	liability	NOUN
ftr-486	468	8	,	,	PUNCT
ftr-486	468	9	unlike	unlike	ADP
ftr-486	468	10	those	those	PRON
ftr-486	468	11	under	under	ADP
ftr-486	468	12	fixed	fix	VERB
ftr-486	468	13	liabilities	liability	NOUN
ftr-486	468	14	,	,	PUNCT
ftr-486	468	15	may	may	AUX
ftr-486	468	16	never	never	ADV
ftr-486	468	17	occur	occur	VERB
ftr-486	468	18	.	.	PUNCT
ftr-486	469	1	however	however	ADV
ftr-486	469	2	,	,	PUNCT
ftr-486	469	3	under	under	ADP
ftr-486	469	4	the	the	DET
ftr-486	469	5	approach	approach	NOUN
ftr-486	469	6	advocated	advocate	VERB
ftr-486	469	7	here	here	ADV
ftr-486	469	8	,	,	PUNCT
ftr-486	469	9	the	the	DET
ftr-486	469	10	amount	amount	NOUN
ftr-486	469	11	deemed	deem	VERB
ftr-486	469	12	assumed	assume	VERB
ftr-486	469	13	(	(	PUNCT
ftr-486	469	14	and	and	CCONJ
ftr-486	469	15	included	include	VERB
ftr-486	469	16	in	in	ADP
ftr-486	469	17	the	the	DET
ftr-486	469	18	purchase	purchase	NOUN
ftr-486	469	19	price	price	NOUN
ftr-486	469	20	of	of	ADP
ftr-486	469	21	the	the	DET
ftr-486	469	22	business	business	NOUN
ftr-486	469	23	)	)	PUNCT
ftr-486	469	24	is	be	AUX
ftr-486	469	25	based	base	VERB
ftr-486	469	26	on	on	ADP
ftr-486	469	27	the	the	DET
ftr-486	469	28	expectation	expectation	NOUN
ftr-486	469	29	at	at	ADP
ftr-486	469	30	the	the	DET
ftr-486	469	31	time	time	NOUN
ftr-486	469	32	of	of	ADP
ftr-486	469	33	the	the	DET
ftr-486	469	34	acquisition	acquisition	NOUN
ftr-486	469	35	,	,	PUNCT
ftr-486	469	36	not	not	PART
ftr-486	469	37	actual	actual	ADJ
ftr-486	469	38	events	event	NOUN
ftr-486	469	39	.	.	PUNCT
ftr-486	470	1	if	if	SCONJ
ftr-486	470	2	the	the	DET
ftr-486	470	3	contingent	contingent	ADJ
ftr-486	470	4	payments	payment	NOUN
ftr-486	470	5	are	be	AUX
ftr-486	470	6	less	less	ADJ
ftr-486	470	7	than	than	SCONJ
ftr-486	470	8	expected	expect	VERB
ftr-486	470	9	,	,	PUNCT
ftr-486	470	10	the	the	DET
ftr-486	470	11	purchase	purchase	NOUN
ftr-486	470	12	price	price	NOUN
ftr-486	470	13	is	be	AUX
ftr-486	470	14	not	not	PART
ftr-486	470	15	reduced	reduce	VERB
ftr-486	470	16	,	,	PUNCT
ftr-486	470	17	but	but	CCONJ
ftr-486	470	18	the	the	DET
ftr-486	470	19	buyer	buyer	NOUN
ftr-486	470	20	instead	instead	ADV
ftr-486	470	21	recognizes	recognize	VERB
ftr-486	470	22	as	as	ADP
ftr-486	470	23	income	income	NOUN
ftr-486	470	24	the	the	DET
ftr-486	470	25	amounts	amount	NOUN
ftr-486	470	26	of	of	ADP
ftr-486	470	27	expected	expect	VERB
ftr-486	470	28	payments	payment	NOUN
ftr-486	470	29	that	that	PRON
ftr-486	470	30	are	be	AUX
ftr-486	470	31	not	not	PART
ftr-486	470	32	actually	actually	ADV
ftr-486	470	33	made	make	VERB
ftr-486	470	34	.	.	PUNCT
ftr-486	471	1	if	if	SCONJ
ftr-486	471	2	the	the	DET
ftr-486	471	3	contingent	contingent	ADJ
ftr-486	471	4	payments	payment	NOUN
ftr-486	471	5	are	be	AUX
ftr-486	471	6	made	make	VERB
ftr-486	471	7	as	as	SCONJ
ftr-486	471	8	expected	expect	VERB
ftr-486	471	9	,	,	PUNCT
ftr-486	471	10	they	they	PRON
ftr-486	471	11	are	be	AUX
ftr-486	471	12	nondeductible	nondeductible	ADJ
ftr-486	471	13	under	under	ADP
ftr-486	471	14	this	this	DET
ftr-486	471	15	approach	approach	NOUN
ftr-486	471	16	.	.	PUNCT
ftr-486	472	1	in	in	ADP
ftr-486	472	2	many	many	ADJ
ftr-486	472	3	instances	instance	NOUN
ftr-486	472	4	,	,	PUNCT
ftr-486	472	5	it	it	PRON
ftr-486	472	6	may	may	AUX
ftr-486	472	7	not	not	PART
ftr-486	472	8	be	be	AUX
ftr-486	472	9	easy	easy	ADJ
ftr-486	472	10	to	to	PART
ftr-486	472	11	determine	determine	VERB
ftr-486	472	12	which	which	DET
ftr-486	472	13	payments	payment	NOUN
ftr-486	472	14	by	by	ADP
ftr-486	472	15	the	the	DET
ftr-486	472	16	buyer	buyer	NOUN
ftr-486	472	17	are	be	AUX
ftr-486	472	18	made	make	VERB
ftr-486	472	19	in	in	ADP
ftr-486	472	20	satisfaction	satisfaction	NOUN
ftr-486	472	21	of	of	ADP
ftr-486	472	22	assumed	assume	VERB
ftr-486	472	23	contingent	contingent	ADJ
ftr-486	472	24	liabilities	liability	NOUN
ftr-486	472	25	.	.	PUNCT
ftr-486	473	1	this	this	DET
ftr-486	473	2	difficulty	difficulty	NOUN
ftr-486	473	3	argues	argue	VERB
ftr-486	473	4	for	for	ADP
ftr-486	473	5	modifying	modify	VERB
ftr-486	473	6	the	the	DET
ftr-486	473	7	suggested	suggested	ADJ
ftr-486	473	8	approach	approach	NOUN
ftr-486	473	9	to	to	PART
ftr-486	473	10	avoid	avoid	VERB
ftr-486	473	11	the	the	DET
ftr-486	473	12	need	need	NOUN
ftr-486	473	13	to	to	PART
ftr-486	473	14	match	match	VERB
ftr-486	473	15	particular	particular	ADJ
ftr-486	473	16	payments	payment	NOUN
ftr-486	473	17	with	with	ADP
ftr-486	473	18	particular	particular	ADJ
ftr-486	473	19	liabilities	liability	NOUN
ftr-486	473	20	.	.	PUNCT
ftr-486	474	1	therefore	therefore	ADV
ftr-486	474	2	,	,	PUNCT
ftr-486	474	3	on	on	ADP
ftr-486	474	4	the	the	DET
ftr-486	474	5	dates	date	NOUN
ftr-486	474	6	projected	project	VERB
ftr-486	474	7	for	for	ADP
ftr-486	474	8	the	the	DET
ftr-486	474	9	expected	expect	VERB
ftr-486	474	10	payments	payment	NOUN
ftr-486	474	11	,	,	PUNCT
ftr-486	474	12	the	the	DET
ftr-486	474	13	buyer	buyer	NOUN
ftr-486	474	14	could	could	AUX
ftr-486	474	15	be	be	AUX
ftr-486	474	16	required	require	VERB
ftr-486	474	17	to	to	PART
ftr-486	474	18	forgo	forgo	VERB
ftr-486	474	19	deductions	deduction	NOUN
ftr-486	474	20	equal	equal	ADJ
ftr-486	474	21	to	to	ADP
ftr-486	474	22	the	the	DET
ftr-486	474	23	anticipated	anticipate	VERB
ftr-486	474	24	payments	payment	NOUN
ftr-486	474	25	,	,	PUNCT
ftr-486	474	26	or	or	CCONJ
ftr-486	474	27	to	to	PART
ftr-486	474	28	include	include	VERB
ftr-486	474	29	an	an	DET
ftr-486	474	30	equivalent	equivalent	ADJ
ftr-486	474	31	amount	amount	NOUN
ftr-486	474	32	in	in	ADP
ftr-486	474	33	income	income	NOUN
ftr-486	474	34	,	,	PUNCT
ftr-486	474	35	regardless	regardless	ADV
ftr-486	474	36	of	of	ADP
ftr-486	474	37	whether	whether	SCONJ
ftr-486	474	38	actual	actual	ADJ
ftr-486	474	39	events	event	NOUN
ftr-486	474	40	are	be	AUX
ftr-486	474	41	consistent	consistent	ADJ
ftr-486	474	42	with	with	ADP
ftr-486	474	43	the	the	DET
ftr-486	474	44	estimate	estimate	NOUN
ftr-486	474	45	.	.	PUNCT
ftr-486	475	1	if	if	SCONJ
ftr-486	475	2	the	the	DET
ftr-486	475	3	expected	expect	VERB
ftr-486	475	4	contingent	contingent	NOUN
ftr-486	475	5	payments	payment	NOUN
ftr-486	475	6	are	be	AUX
ftr-486	475	7	made	make	VERB
ftr-486	475	8	in	in	ADP
ftr-486	475	9	a	a	DET
ftr-486	475	10	later	later	ADJ
ftr-486	475	11	year	year	NOUN
ftr-486	475	12	than	than	SCONJ
ftr-486	475	13	expected	expect	VERB
ftr-486	475	14	,	,	PUNCT
ftr-486	475	15	the	the	DET
ftr-486	475	16	results	result	NOUN
ftr-486	475	17	would	would	AUX
ftr-486	475	18	be	be	AUX
ftr-486	475	19	an	an	DET
ftr-486	475	20	inclusion	inclusion	NOUN
ftr-486	475	21	of	of	ADP
ftr-486	475	22	income	income	NOUN
ftr-486	475	23	in	in	ADP
ftr-486	475	24	the	the	DET
ftr-486	475	25	year	year	NOUN
ftr-486	475	26	the	the	DET
ftr-486	475	27	payment	payment	NOUN
ftr-486	475	28	was	be	AUX
ftr-486	475	29	expected	expect	VERB
ftr-486	475	30	with	with	ADP
ftr-486	475	31	a	a	DET
ftr-486	475	32	corresponding	corresponding	ADJ
ftr-486	475	33	deduction	deduction	NOUN
ftr-486	475	34	,	,	PUNCT
ftr-486	475	35	equivalent	equivalent	ADJ
ftr-486	475	36	in	in	ADP
ftr-486	475	37	present	present	ADJ
ftr-486	475	38	value	value	NOUN
ftr-486	475	39	,	,	PUNCT
ftr-486	475	40	in	in	ADP
ftr-486	475	41	a	a	DET
ftr-486	475	42	later	later	ADJ
ftr-486	475	43	year	year	NOUN
ftr-486	475	44	.	.	PUNCT
ftr-486	476	1	if	if	SCONJ
ftr-486	476	2	tax	tax	NOUN
ftr-486	476	3	rates	rate	NOUN
ftr-486	476	4	change	change	VERB
ftr-486	476	5	or	or	CCONJ
ftr-486	476	6	there	there	PRON
ftr-486	476	7	are	be	VERB
ftr-486	476	8	cash	cash	NOUN
ftr-486	476	9	flow	flow	NOUN
ftr-486	476	10	problems	problem	NOUN
ftr-486	476	11	,	,	PUNCT
ftr-486	476	12	the	the	DET
ftr-486	476	13	taxpayer	taxpayer	NOUN
ftr-486	476	14	may	may	AUX
ftr-486	476	15	be	be	AUX
ftr-486	476	16	disadvantaged	disadvantage	VERB
ftr-486	476	17	as	as	ADP
ftr-486	476	18	compared	compare	VERB
ftr-486	476	19	to	to	ADP
ftr-486	476	20	a	a	DET
ftr-486	476	21	disallowance	disallowance	NOUN
ftr-486	476	22	of	of	ADP
ftr-486	476	23	the	the	DET
ftr-486	476	24	deduction	deduction	NOUN
ftr-486	476	25	in	in	ADP
ftr-486	476	26	the	the	DET
ftr-486	476	27	year	year	NOUN
ftr-486	476	28	of	of	ADP
ftr-486	476	29	payment	payment	NOUN
ftr-486	476	30	.	.	PUNCT
ftr-486	477	1	perhaps	perhaps	ADV
ftr-486	477	2	,	,	PUNCT
ftr-486	477	3	a	a	DET
ftr-486	477	4	taxpayer	taxpayer	NOUN
ftr-486	477	5	who	who	PRON
ftr-486	477	6	can	can	AUX
ftr-486	477	7	establish	establish	VERB
ftr-486	477	8	that	that	SCONJ
ftr-486	477	9	the	the	DET
ftr-486	477	10	contingent	contingent	ADJ
ftr-486	477	11	liability	liability	NOUN
ftr-486	477	12	will	will	AUX
ftr-486	477	13	be	be	AUX
ftr-486	477	14	paid	pay	VERB
ftr-486	477	15	later	later	ADV
ftr-486	477	16	than	than	SCONJ
ftr-486	477	17	expected	expect	VERB
ftr-486	477	18	could	could	AUX
ftr-486	477	19	be	be	AUX
ftr-486	477	20	allowed	allow	VERB
ftr-486	477	21	to	to	PART
ftr-486	477	22	follow	follow	VERB
ftr-486	477	23	the	the	DET
ftr-486	477	24	latter	latter	ADJ
ftr-486	477	25	approach	approach	NOUN
ftr-486	477	26	.	.	PUNCT
ftr-486	478	1	it	it	PRON
ftr-486	478	2	is	be	AUX
ftr-486	478	3	extremely	extremely	ADV
ftr-486	478	4	important	important	ADJ
ftr-486	478	5	to	to	PART
ftr-486	478	6	recognize	recognize	VERB
ftr-486	478	7	that	that	SCONJ
ftr-486	478	8	under	under	ADP
ftr-486	478	9	the	the	DET
ftr-486	478	10	suggested	suggest	VERB
ftr-486	478	11	55	55	NUM
ftr-486	478	12	.	.	PUNCT
ftr-486	479	1	see	see	VERB
ftr-486	479	2	halperin	halperin	NOUN
ftr-486	479	3	,	,	PUNCT
ftr-486	479	4	supra	supra	PROPN
ftr-486	479	5	note	note	NOUN
ftr-486	479	6	5	5	NUM
ftr-486	479	7	,	,	PUNCT
ftr-486	479	8	at	at	ADP
ftr-486	479	9	529	529	NUM
ftr-486	479	10	-	-	SYM
ftr-486	479	11	30	30	NUM
ftr-486	479	12	.	.	PUNCT
ftr-486	480	1	56	56	NUM
ftr-486	480	2	.	.	PUNCT
ftr-486	481	1	if	if	SCONJ
ftr-486	481	2	the	the	DET
ftr-486	481	3	seller	seller	NOUN
ftr-486	481	4	would	would	AUX
ftr-486	481	5	have	have	AUX
ftr-486	481	6	been	be	AUX
ftr-486	481	7	allowed	allow	VERB
ftr-486	481	8	an	an	DET
ftr-486	481	9	interest	interest	NOUN
ftr-486	481	10	deduction	deduction	NOUN
ftr-486	481	11	,	,	PUNCT
ftr-486	481	12	the	the	DET
ftr-486	481	13	buyer	buyer	NOUN
ftr-486	481	14	should	should	AUX
ftr-486	481	15	be	be	AUX
ftr-486	481	16	as	as	ADV
ftr-486	481	17	well	well	ADV
ftr-486	481	18	.	.	PUNCT
ftr-486	482	1	for	for	ADP
ftr-486	482	2	example	example	NOUN
ftr-486	482	3	,	,	PUNCT
ftr-486	482	4	interest	interest	NOUN
ftr-486	482	5	on	on	ADP
ftr-486	482	6	an	an	DET
ftr-486	482	7	assumed	assumed	ADJ
ftr-486	482	8	liability	liability	NOUN
ftr-486	482	9	for	for	ADP
ftr-486	482	10	corporate	corporate	ADJ
ftr-486	482	11	income	income	NOUN
ftr-486	482	12	taxes	taxis	NOUN
ftr-486	482	13	should	should	AUX
ftr-486	482	14	be	be	AUX
ftr-486	482	15	deductible	deductible	ADJ
ftr-486	482	16	.	.	PUNCT
ftr-486	483	1	see	see	VERB
ftr-486	483	2	youngwood	youngwood	NOUN
ftr-486	483	3	,	,	PUNCT
ftr-486	483	4	supra	supra	ADJ
ftr-486	483	5	note	note	NOUN
ftr-486	483	6	2	2	NUM
ftr-486	483	7	,	,	PUNCT
ftr-486	483	8	at	at	ADP
ftr-486	483	9	781	781	NUM
ftr-486	483	10	.	.	PUNCT
ftr-486	484	1	[	[	X
ftr-486	484	2	vol	vol	NOUN
ftr-486	484	3	.	.	PUNCT
ftr-486	485	1	2:12	2:12	NUM
ftr-486	485	2	assumption	assumption	NOUN
ftr-486	485	3	of	of	ADP
ftr-486	485	4	contingent	contingent	ADJ
ftr-486	485	5	liabilities	liability	NOUN
ftr-486	485	6	on	on	ADP
ftr-486	485	7	sale	sale	NOUN
ftr-486	485	8	of	of	ADP
ftr-486	485	9	a	a	DET
ftr-486	485	10	business	business	NOUN
ftr-486	485	11	approach	approach	NOUN
ftr-486	485	12	,	,	PUNCT
ftr-486	485	13	a	a	DET
ftr-486	485	14	taxpayer	taxpayer	NOUN
ftr-486	485	15	could	could	AUX
ftr-486	485	16	not	not	PART
ftr-486	485	17	profit	profit	VERB
ftr-486	485	18	from	from	ADP
ftr-486	485	19	deliberately	deliberately	ADV
ftr-486	485	20	overestimating	overestimate	VERB
ftr-486	485	21	the	the	DET
ftr-486	485	22	amount	amount	NOUN
ftr-486	485	23	of	of	ADP
ftr-486	485	24	contingent	contingent	ADJ
ftr-486	485	25	liabilities	liability	NOUN
ftr-486	485	26	,	,	PUNCT
ftr-486	485	27	as	as	ADV
ftr-486	485	28	long	long	ADV
ftr-486	485	29	as	as	ADP
ftr-486	485	30	the	the	DET
ftr-486	485	31	disallowance	disallowance	NOUN
ftr-486	485	32	of	of	ADP
ftr-486	485	33	the	the	DET
ftr-486	485	34	deduction	deduction	NOUN
ftr-486	485	35	,	,	PUNCT
ftr-486	485	36	or	or	CCONJ
ftr-486	485	37	equivalent	equivalent	ADJ
ftr-486	485	38	inclusion	inclusion	NOUN
ftr-486	485	39	,	,	PUNCT
ftr-486	485	40	leads	lead	VERB
ftr-486	485	41	to	to	ADP
ftr-486	485	42	an	an	DET
ftr-486	485	43	actual	actual	ADJ
ftr-486	485	44	tax	tax	NOUN
ftr-486	485	45	payment	payment	NOUN
ftr-486	485	46	.	.	PUNCT
ftr-486	486	1	the	the	DET
ftr-486	486	2	additional	additional	ADJ
ftr-486	486	3	basis	basis	NOUN
ftr-486	486	4	given	give	VERB
ftr-486	486	5	to	to	PART
ftr-486	486	6	reflect	reflect	VERB
ftr-486	486	7	the	the	DET
ftr-486	486	8	liability	liability	NOUN
ftr-486	486	9	equals	equal	VERB
ftr-486	486	10	the	the	DET
ftr-486	486	11	present	present	ADJ
ftr-486	486	12	value	value	NOUN
ftr-486	486	13	of	of	ADP
ftr-486	486	14	the	the	DET
ftr-486	486	15	nondeductible	nondeductible	ADJ
ftr-486	486	16	payments	payment	NOUN
ftr-486	486	17	of	of	ADP
ftr-486	486	18	the	the	DET
ftr-486	486	19	liability	liability	NOUN
ftr-486	486	20	.	.	PUNCT
ftr-486	487	1	in	in	ADP
ftr-486	487	2	effect	effect	NOUN
ftr-486	487	3	,	,	PUNCT
ftr-486	487	4	for	for	SCONJ
ftr-486	487	5	every	every	DET
ftr-486	487	6	dollar	dollar	NOUN
ftr-486	487	7	added	add	VERB
ftr-486	487	8	to	to	ADP
ftr-486	487	9	basis	basis	NOUN
ftr-486	487	10	,	,	PUNCT
ftr-486	487	11	the	the	DET
ftr-486	487	12	taxpayer	taxpayer	NOUN
ftr-486	487	13	forgoes	forgo	VERB
ftr-486	487	14	a	a	DET
ftr-486	487	15	future	future	ADJ
ftr-486	487	16	deduction	deduction	NOUN
ftr-486	487	17	(	(	PUNCT
ftr-486	487	18	or	or	CCONJ
ftr-486	487	19	is	be	AUX
ftr-486	487	20	burdened	burden	VERB
ftr-486	487	21	with	with	ADP
ftr-486	487	22	an	an	DET
ftr-486	487	23	income	income	NOUN
ftr-486	487	24	inclusion	inclusion	NOUN
ftr-486	487	25	)	)	PUNCT
ftr-486	487	26	whose	whose	DET
ftr-486	487	27	present	present	ADJ
ftr-486	487	28	value	value	NOUN
ftr-486	487	29	is	be	AUX
ftr-486	487	30	one	one	NUM
ftr-486	487	31	dollar	dollar	NOUN
ftr-486	487	32	at	at	ADP
ftr-486	487	33	the	the	DET
ftr-486	487	34	time	time	NOUN
ftr-486	487	35	of	of	ADP
ftr-486	487	36	the	the	DET
ftr-486	487	37	acquisition	acquisition	NOUN
ftr-486	487	38	.	.	PUNCT
ftr-486	488	1	trading	trade	VERB
ftr-486	488	2	a	a	DET
ftr-486	488	3	deduction	deduction	NOUN
ftr-486	488	4	for	for	ADP
ftr-486	488	5	a	a	DET
ftr-486	488	6	basis	basis	NOUN
ftr-486	488	7	adjustment	adjustment	NOUN
ftr-486	488	8	of	of	ADP
ftr-486	488	9	equal	equal	ADJ
ftr-486	488	10	value	value	NOUN
ftr-486	488	11	can	can	AUX
ftr-486	488	12	not	not	PART
ftr-486	488	13	benefit	benefit	VERB
ftr-486	488	14	the	the	DET
ftr-486	488	15	taxpayer	taxpayer	NOUN
ftr-486	488	16	unless	unless	SCONJ
ftr-486	488	17	a	a	DET
ftr-486	488	18	change	change	NOUN
ftr-486	488	19	in	in	ADP
ftr-486	488	20	tax	tax	NOUN
ftr-486	488	21	rates	rate	NOUN
ftr-486	488	22	is	be	AUX
ftr-486	488	23	anticipated	anticipate	VERB
ftr-486	488	24	.	.	PUNCT
ftr-486	488	25	'	'	PUNCT
ftr-486	489	1	there	there	PRON
ftr-486	489	2	may	may	AUX
ftr-486	489	3	,	,	PUNCT
ftr-486	489	4	however	however	ADV
ftr-486	489	5	,	,	PUNCT
ftr-486	489	6	be	be	AUX
ftr-486	489	7	some	some	DET
ftr-486	489	8	concern	concern	NOUN
ftr-486	489	9	that	that	SCONJ
ftr-486	489	10	the	the	DET
ftr-486	489	11	taxpayer	taxpayer	NOUN
ftr-486	489	12	will	will	AUX
ftr-486	489	13	dissipate	dissipate	VERB
ftr-486	489	14	assets	asset	NOUN
ftr-486	489	15	before	before	SCONJ
ftr-486	489	16	the	the	DET
ftr-486	489	17	offsetting	offset	VERB
ftr-486	489	18	future	future	ADJ
ftr-486	489	19	tax	tax	NOUN
ftr-486	489	20	is	be	AUX
ftr-486	489	21	due	due	ADJ
ftr-486	489	22	or	or	CCONJ
ftr-486	489	23	,	,	PUNCT
ftr-486	489	24	perhaps	perhaps	ADV
ftr-486	489	25	,	,	PUNCT
ftr-486	489	26	that	that	SCONJ
ftr-486	489	27	a	a	DET
ftr-486	489	28	failure	failure	NOUN
ftr-486	489	29	to	to	PART
ftr-486	489	30	report	report	VERB
ftr-486	489	31	the	the	DET
ftr-486	489	32	correct	correct	ADJ
ftr-486	489	33	amount	amount	NOUN
ftr-486	489	34	of	of	ADP
ftr-486	489	35	income	income	NOUN
ftr-486	489	36	will	will	AUX
ftr-486	489	37	not	not	PART
ftr-486	489	38	be	be	AUX
ftr-486	489	39	easily	easily	ADV
ftr-486	489	40	detected	detect	VERB
ftr-486	489	41	on	on	ADP
ftr-486	489	42	audit	audit	NOUN
ftr-486	489	43	.	.	PUNCT
ftr-486	490	1	the	the	DET
ftr-486	490	2	suggested	suggest	VERB
ftr-486	490	3	approach	approach	NOUN
ftr-486	490	4	thus	thus	ADV
ftr-486	490	5	entails	entail	VERB
ftr-486	490	6	a	a	DET
ftr-486	490	7	form	form	NOUN
ftr-486	490	8	of	of	ADP
ftr-486	490	9	credit	credit	NOUN
ftr-486	490	10	risk	risk	NOUN
ftr-486	490	11	for	for	ADP
ftr-486	490	12	the	the	DET
ftr-486	490	13	irs	irs	PROPN
ftr-486	490	14	.	.	PUNCT
ftr-486	491	1	another	another	DET
ftr-486	491	2	problem	problem	NOUN
ftr-486	491	3	is	be	AUX
ftr-486	491	4	that	that	SCONJ
ftr-486	491	5	the	the	DET
ftr-486	491	6	results	result	NOUN
ftr-486	491	7	might	might	AUX
ftr-486	491	8	be	be	AUX
ftr-486	491	9	distorted	distort	VERB
ftr-486	491	10	by	by	ADP
ftr-486	491	11	an	an	DET
ftr-486	491	12	erroneous	erroneous	ADJ
ftr-486	491	13	discount	discount	NOUN
ftr-486	491	14	rate	rate	NOUN
ftr-486	491	15	.	.	PUNCT
ftr-486	492	1	under	under	ADP
ftr-486	492	2	this	this	DET
ftr-486	492	3	approach	approach	NOUN
ftr-486	492	4	,	,	PUNCT
ftr-486	492	5	the	the	DET
ftr-486	492	6	taxpayer	taxpayer	NOUN
ftr-486	492	7	will	will	AUX
ftr-486	492	8	effectively	effectively	ADV
ftr-486	492	9	be	be	AUX
ftr-486	492	10	allowed	allow	VERB
ftr-486	492	11	excessive	excessive	ADJ
ftr-486	492	12	deductions	deduction	NOUN
ftr-486	492	13	if	if	SCONJ
ftr-486	492	14	the	the	DET
ftr-486	492	15	present	present	ADJ
ftr-486	492	16	value	value	NOUN
ftr-486	492	17	of	of	ADP
ftr-486	492	18	the	the	DET
ftr-486	492	19	expected	expect	VERB
ftr-486	492	20	payments	payment	NOUN
ftr-486	492	21	on	on	ADP
ftr-486	492	22	the	the	DET
ftr-486	492	23	assumed	assume	VERB
ftr-486	492	24	liabilities	liability	NOUN
ftr-486	492	25	is	be	AUX
ftr-486	492	26	determined	determine	VERB
ftr-486	492	27	with	with	ADP
ftr-486	492	28	a	a	DET
ftr-486	492	29	discount	discount	NOUN
ftr-486	492	30	rate	rate	NOUN
ftr-486	492	31	that	that	PRON
ftr-486	492	32	is	be	AUX
ftr-486	492	33	lower	low	ADJ
ftr-486	492	34	than	than	ADP
ftr-486	492	35	the	the	DET
ftr-486	492	36	taxpayer	taxpayer	NOUN
ftr-486	492	37	's	's	PART
ftr-486	492	38	expected	expect	VERB
ftr-486	492	39	after	after	ADP
ftr-486	492	40	-	-	PUNCT
ftr-486	492	41	tax	tax	NOUN
ftr-486	492	42	rate	rate	NOUN
ftr-486	492	43	of	of	ADP
ftr-486	492	44	return	return	NOUN
ftr-486	492	45	.	.	PUNCT
ftr-486	493	1	this	this	PRON
ftr-486	493	2	is	be	AUX
ftr-486	493	3	almost	almost	ADV
ftr-486	493	4	certain	certain	ADJ
ftr-486	493	5	to	to	PART
ftr-486	493	6	occur	occur	VERB
ftr-486	493	7	if	if	SCONJ
ftr-486	493	8	the	the	DET
ftr-486	493	9	after	after	ADP
ftr-486	493	10	-	-	PUNCT
ftr-486	493	11	tax	tax	NOUN
ftr-486	493	12	discount	discount	NOUN
ftr-486	493	13	rate	rate	NOUN
ftr-486	493	14	is	be	AUX
ftr-486	493	15	computed	compute	VERB
ftr-486	493	16	by	by	ADP
ftr-486	493	17	converting	convert	VERB
ftr-486	493	18	the	the	DET
ftr-486	493	19	rate	rate	NOUN
ftr-486	493	20	paid	pay	VERB
ftr-486	493	21	by	by	ADP
ftr-486	493	22	the	the	DET
ftr-486	493	23	united	united	PROPN
ftr-486	493	24	statess8	statess8	PROPN
ftr-486	493	25	into	into	ADP
ftr-486	493	26	an	an	DET
ftr-486	493	27	after	after	ADP
ftr-486	493	28	-	-	PUNCT
ftr-486	493	29	tax	tax	NOUN
ftr-486	493	30	rate	rate	NOUN
ftr-486	493	31	.	.	PUNCT
ftr-486	494	1	9	9	NUM
ftr-486	494	2	when	when	SCONJ
ftr-486	494	3	the	the	DET
ftr-486	494	4	estimated	estimate	VERB
ftr-486	494	5	interest	interest	NOUN
ftr-486	494	6	rate	rate	NOUN
ftr-486	494	7	is	be	AUX
ftr-486	494	8	too	too	ADV
ftr-486	494	9	low	low	ADJ
ftr-486	494	10	,	,	PUNCT
ftr-486	494	11	either	either	CCONJ
ftr-486	494	12	too	too	ADV
ftr-486	494	13	much	much	ADJ
ftr-486	494	14	basis	basis	NOUN
ftr-486	494	15	is	be	AUX
ftr-486	494	16	given	give	VERB
ftr-486	494	17	to	to	PART
ftr-486	494	18	reflect	reflect	VERB
ftr-486	494	19	the	the	DET
ftr-486	494	20	assumed	assumed	ADJ
ftr-486	494	21	liability	liability	NOUN
ftr-486	494	22	,	,	PUNCT
ftr-486	494	23	or	or	CCONJ
ftr-486	494	24	if	if	SCONJ
ftr-486	494	25	the	the	DET
ftr-486	494	26	basis	basis	NOUN
ftr-486	494	27	amount	amount	NOUN
ftr-486	494	28	is	be	AUX
ftr-486	494	29	considered	consider	VERB
ftr-486	494	30	correct	correct	ADJ
ftr-486	494	31	,	,	PUNCT
ftr-486	494	32	the	the	DET
ftr-486	494	33	estimate	estimate	NOUN
ftr-486	494	34	of	of	ADP
ftr-486	494	35	the	the	DET
ftr-486	494	36	nondeductible	nondeductible	ADJ
ftr-486	494	37	future	future	ADJ
ftr-486	494	38	payments	payment	NOUN
ftr-486	494	39	is	be	AUX
ftr-486	494	40	too	too	ADV
ftr-486	494	41	low	low	ADJ
ftr-486	494	42	.	.	PUNCT
ftr-486	495	1	either	either	DET
ftr-486	495	2	way	way	NOUN
ftr-486	495	3	,	,	PUNCT
ftr-486	495	4	future	future	ADJ
ftr-486	495	5	deductions	deduction	NOUN
ftr-486	495	6	are	be	AUX
ftr-486	495	7	excessive	excessive	ADJ
ftr-486	495	8	,	,	PUNCT
ftr-486	495	9	either	either	CCONJ
ftr-486	495	10	in	in	ADP
ftr-486	495	11	the	the	DET
ftr-486	495	12	form	form	NOUN
ftr-486	495	13	of	of	ADP
ftr-486	495	14	too	too	ADV
ftr-486	495	15	much	much	ADJ
ftr-486	495	16	depreciation	depreciation	NOUN
ftr-486	495	17	or	or	CCONJ
ftr-486	495	18	other	other	ADJ
ftr-486	495	19	basis	basis	NOUN
ftr-486	495	20	recovery	recovery	NOUN
ftr-486	495	21	or	or	CCONJ
ftr-486	495	22	too	too	ADV
ftr-486	495	23	much	much	ADJ
ftr-486	495	24	deduction	deduction	NOUN
ftr-486	495	25	for	for	ADP
ftr-486	495	26	future	future	ADJ
ftr-486	495	27	payments	payment	NOUN
ftr-486	495	28	.	.	PUNCT
ftr-486	496	1	one	one	NUM
ftr-486	496	2	of	of	ADP
ftr-486	496	3	the	the	DET
ftr-486	496	4	two	two	NUM
ftr-486	496	5	amounts	amount	NOUN
ftr-486	496	6	,	,	PUNCT
ftr-486	496	7	which	which	PRON
ftr-486	496	8	are	be	AUX
ftr-486	496	9	equal	equal	ADJ
ftr-486	496	10	in	in	ADP
ftr-486	496	11	present	present	ADJ
ftr-486	496	12	value	value	NOUN
ftr-486	496	13	,	,	PUNCT
ftr-486	496	14	'	'	PUNCT
ftr-486	496	15	is	be	AUX
ftr-486	496	16	unwarranted	unwarranted	ADJ
ftr-486	496	17	.	.	PUNCT
ftr-486	497	1	57	57	NUM
ftr-486	497	2	.	.	PUNCT
ftr-486	498	1	the	the	DET
ftr-486	498	2	treasury	treasury	NOUN
ftr-486	498	3	objects	object	VERB
ftr-486	498	4	to	to	ADP
ftr-486	498	5	a	a	DET
ftr-486	498	6	buyer	buyer	NOUN
ftr-486	498	7	adding	add	VERB
ftr-486	498	8	to	to	PART
ftr-486	498	9	basis	basis	VERB
ftr-486	498	10	the	the	DET
ftr-486	498	11	estimated	estimate	VERB
ftr-486	498	12	present	present	ADJ
ftr-486	498	13	value	value	NOUN
ftr-486	498	14	of	of	ADP
ftr-486	498	15	a	a	DET
ftr-486	498	16	contingent	contingent	ADJ
ftr-486	498	17	purchase	purchase	NOUN
ftr-486	498	18	price	price	NOUN
ftr-486	498	19	.	.	PUNCT
ftr-486	499	1	see	see	VERB
ftr-486	499	2	infra	infra	NOUN
ftr-486	499	3	note	note	VERB
ftr-486	499	4	66	66	NUM
ftr-486	499	5	.	.	PUNCT
ftr-486	500	1	but	but	CCONJ
ftr-486	500	2	in	in	ADP
ftr-486	500	3	those	those	DET
ftr-486	500	4	circumstances	circumstance	NOUN
ftr-486	500	5	,	,	PUNCT
ftr-486	500	6	an	an	DET
ftr-486	500	7	overestimate	overestimate	NOUN
ftr-486	500	8	would	would	AUX
ftr-486	500	9	not	not	PART
ftr-486	500	10	correct	correct	VERB
ftr-486	500	11	itself	itself	PRON
ftr-486	500	12	as	as	ADV
ftr-486	500	13	easily	easily	ADV
ftr-486	500	14	as	as	SCONJ
ftr-486	500	15	it	it	PRON
ftr-486	500	16	can	can	AUX
ftr-486	500	17	when	when	SCONJ
ftr-486	500	18	an	an	DET
ftr-486	500	19	after	after	ADP
ftr-486	500	20	-	-	PUNCT
ftr-486	500	21	tax	tax	NOUN
ftr-486	500	22	interest	interest	NOUN
ftr-486	500	23	rate	rate	NOUN
ftr-486	500	24	is	be	AUX
ftr-486	500	25	appropriate	appropriate	ADJ
ftr-486	500	26	.	.	PUNCT
ftr-486	501	1	58	58	NUM
ftr-486	501	2	.	.	PUNCT
ftr-486	502	1	see	see	VERB
ftr-486	502	2	irc	irc	PROPN
ftr-486	502	3	§	§	PROPN
ftr-486	502	4	1274(d	1274(d	NUM
ftr-486	502	5	)	)	PUNCT
ftr-486	502	6	(	(	PUNCT
ftr-486	502	7	establishing	establish	VERB
ftr-486	502	8	the	the	DET
ftr-486	502	9	"	"	PUNCT
ftr-486	502	10	applicable	applicable	ADJ
ftr-486	502	11	federal	federal	ADJ
ftr-486	502	12	rate	rate	NOUN
ftr-486	502	13	"	"	PUNCT
ftr-486	502	14	(	(	PUNCT
ftr-486	502	15	afr	afr	NOUN
ftr-486	502	16	)	)	PUNCT
ftr-486	502	17	)	)	PUNCT
ftr-486	502	18	.	.	PUNCT
ftr-486	503	1	59	59	NUM
ftr-486	503	2	.	.	PUNCT
ftr-486	504	1	arguably	arguably	ADV
ftr-486	504	2	,	,	PUNCT
ftr-486	504	3	a	a	DET
ftr-486	504	4	pretax	pretax	ADJ
ftr-486	504	5	rate	rate	NOUN
ftr-486	504	6	can	can	AUX
ftr-486	504	7	be	be	AUX
ftr-486	504	8	used	use	VERB
ftr-486	504	9	,	,	PUNCT
ftr-486	504	10	even	even	ADV
ftr-486	504	11	if	if	SCONJ
ftr-486	504	12	an	an	DET
ftr-486	504	13	after	after	ADP
ftr-486	504	14	-	-	PUNCT
ftr-486	504	15	tax	tax	NOUN
ftr-486	504	16	rate	rate	NOUN
ftr-486	504	17	is	be	AUX
ftr-486	504	18	more	more	ADV
ftr-486	504	19	accurate	accurate	ADJ
ftr-486	504	20	,	,	PUNCT
ftr-486	504	21	as	as	ADP
ftr-486	504	22	a	a	DET
ftr-486	504	23	means	means	NOUN
ftr-486	504	24	of	of	ADP
ftr-486	504	25	offsetting	offset	VERB
ftr-486	504	26	the	the	DET
ftr-486	504	27	fact	fact	NOUN
ftr-486	504	28	that	that	SCONJ
ftr-486	504	29	the	the	DET
ftr-486	504	30	rate	rate	NOUN
ftr-486	504	31	(	(	PUNCT
ftr-486	504	32	e.g.	e.g.	ADV
ftr-486	504	33	,	,	PUNCT
ftr-486	504	34	the	the	DET
ftr-486	504	35	afr	afr	NOUN
ftr-486	504	36	)	)	PUNCT
ftr-486	504	37	is	be	AUX
ftr-486	504	38	likely	likely	ADJ
ftr-486	504	39	to	to	PART
ftr-486	504	40	be	be	AUX
ftr-486	504	41	low	low	ADJ
ftr-486	504	42	.	.	PUNCT
ftr-486	505	1	see	see	VERB
ftr-486	505	2	halperin	halperin	NOUN
ftr-486	505	3	,	,	PUNCT
ftr-486	505	4	supra	supra	PROPN
ftr-486	505	5	note	note	NOUN
ftr-486	505	6	5	5	NUM
ftr-486	505	7	,	,	PUNCT
ftr-486	505	8	at	at	ADP
ftr-486	505	9	530	530	NUM
ftr-486	505	10	.	.	PUNCT
ftr-486	506	1	there	there	PRON
ftr-486	506	2	is	be	VERB
ftr-486	506	3	precedent	precedent	NOUN
ftr-486	506	4	for	for	ADP
ftr-486	506	5	doing	do	VERB
ftr-486	506	6	this	this	PRON
ftr-486	506	7	.	.	PUNCT
ftr-486	507	1	for	for	ADP
ftr-486	507	2	example	example	NOUN
ftr-486	507	3	§	§	PROPN
ftr-486	507	4	468	468	NUM
ftr-486	507	5	,	,	PUNCT
ftr-486	507	6	in	in	ADP
ftr-486	507	7	adjusting	adjust	VERB
ftr-486	507	8	for	for	ADP
ftr-486	507	9	errors	error	NOUN
ftr-486	507	10	in	in	ADP
ftr-486	507	11	estimating	estimate	VERB
ftr-486	507	12	the	the	DET
ftr-486	507	13	cost	cost	NOUN
ftr-486	507	14	of	of	ADP
ftr-486	507	15	mine	mine	ADJ
ftr-486	507	16	reclamation	reclamation	NOUN
ftr-486	507	17	or	or	CCONJ
ftr-486	507	18	solid	solid	ADJ
ftr-486	507	19	waste	waste	NOUN
ftr-486	507	20	disposal	disposal	NOUN
ftr-486	507	21	,	,	PUNCT
ftr-486	507	22	assumes	assume	VERB
ftr-486	507	23	earnings	earning	NOUN
ftr-486	507	24	at	at	ADP
ftr-486	507	25	the	the	DET
ftr-486	507	26	short	short	ADJ
ftr-486	507	27	-	-	PUNCT
ftr-486	507	28	term	term	NOUN
ftr-486	507	29	federal	federal	ADJ
ftr-486	507	30	rate	rate	NOUN
ftr-486	507	31	,	,	PUNCT
ftr-486	507	32	§	§	PROPN
ftr-486	507	33	468(a)(2)(b	468(a)(2)(b	PROPN
ftr-486	507	34	)	)	PUNCT
ftr-486	507	35	,	,	PUNCT
ftr-486	507	36	although	although	SCONJ
ftr-486	507	37	an	an	DET
ftr-486	507	38	after	after	ADP
ftr-486	507	39	-	-	PUNCT
ftr-486	507	40	tax	tax	NOUN
ftr-486	507	41	rate	rate	NOUN
ftr-486	507	42	may	may	AUX
ftr-486	507	43	be	be	AUX
ftr-486	507	44	more	more	ADV
ftr-486	507	45	appropriate	appropriate	ADJ
ftr-486	507	46	.	.	PUNCT
ftr-486	508	1	see	see	VERB
ftr-486	508	2	halperin	halperin	NOUN
ftr-486	508	3	,	,	PUNCT
ftr-486	508	4	supra	supra	PROPN
ftr-486	508	5	,	,	PUNCT
ftr-486	508	6	at	at	ADP
ftr-486	508	7	530	530	NUM
ftr-486	508	8	-	-	SYM
ftr-486	508	9	31	31	NUM
ftr-486	508	10	.	.	PUNCT
ftr-486	509	1	also	also	ADV
ftr-486	509	2	,	,	PUNCT
ftr-486	509	3	in	in	ADP
ftr-486	509	4	allowing	allow	VERB
ftr-486	509	5	deferral	deferral	ADJ
ftr-486	509	6	for	for	ADP
ftr-486	509	7	payments	payment	NOUN
ftr-486	509	8	received	receive	VERB
ftr-486	509	9	for	for	ADP
ftr-486	509	10	dealer	dealer	NOUN
ftr-486	509	11	warranties	warranty	NOUN
ftr-486	509	12	,	,	PUNCT
ftr-486	509	13	provided	provide	VERB
ftr-486	509	14	that	that	SCONJ
ftr-486	509	15	the	the	DET
ftr-486	509	16	income	income	NOUN
ftr-486	509	17	inclusions	inclusion	NOUN
ftr-486	509	18	for	for	ADP
ftr-486	509	19	subsequent	subsequent	ADJ
ftr-486	509	20	years	year	NOUN
ftr-486	509	21	are	be	AUX
ftr-486	509	22	increased	increase	VERB
ftr-486	509	23	to	to	PART
ftr-486	509	24	be	be	AUX
ftr-486	509	25	equal	equal	ADJ
ftr-486	509	26	in	in	ADP
ftr-486	509	27	present	present	ADJ
ftr-486	509	28	value	value	NOUN
ftr-486	509	29	to	to	ADP
ftr-486	509	30	the	the	DET
ftr-486	509	31	deferred	deferred	ADJ
ftr-486	509	32	amounts	amount	NOUN
ftr-486	509	33	,	,	PUNCT
ftr-486	509	34	the	the	DET
ftr-486	509	35	irs	irs	PROPN
ftr-486	509	36	uses	use	VERB
ftr-486	509	37	a	a	DET
ftr-486	509	38	pretax	pretax	ADJ
ftr-486	509	39	afr	afr	NOUN
ftr-486	509	40	for	for	ADP
ftr-486	509	41	calculating	calculate	VERB
ftr-486	509	42	the	the	DET
ftr-486	509	43	economically	economically	ADV
ftr-486	509	44	equivalent	equivalent	ADJ
ftr-486	509	45	income	income	NOUN
ftr-486	509	46	inclusion	inclusion	NOUN
ftr-486	509	47	.	.	PUNCT
ftr-486	510	1	rev	rev	PROPN
ftr-486	510	2	.	.	PROPN
ftr-486	510	3	proc	proc	PROPN
ftr-486	510	4	.	.	PUNCT
ftr-486	511	1	92	92	NUM
ftr-486	511	2	-	-	SYM
ftr-486	511	3	98	98	NUM
ftr-486	511	4	,	,	PUNCT
ftr-486	511	5	1992	1992	NUM
ftr-486	511	6	-	-	SYM
ftr-486	511	7	2	2	NUM
ftr-486	511	8	c.b	c.b	PROPN
ftr-486	511	9	.	.	PROPN
ftr-486	511	10	512	512	NUM
ftr-486	511	11	,	,	PUNCT
ftr-486	511	12	§	§	PROPN
ftr-486	511	13	5.01	5.01	NUM
ftr-486	511	14	.	.	PUNCT
ftr-486	511	15	60	60	NUM
ftr-486	511	16	.	.	PUNCT
ftr-486	512	1	assume	assume	VERB
ftr-486	512	2	the	the	DET
ftr-486	512	3	future	future	ADJ
ftr-486	512	4	payment	payment	NOUN
ftr-486	512	5	is	be	AUX
ftr-486	512	6	estimated	estimate	VERB
ftr-486	512	7	to	to	PART
ftr-486	512	8	be	be	AUX
ftr-486	512	9	$	$	SYM
ftr-486	512	10	106	106	NUM
ftr-486	512	11	payable	payable	ADJ
ftr-486	512	12	in	in	ADP
ftr-486	512	13	one	one	NUM
ftr-486	512	14	year	year	NOUN
ftr-486	512	15	,	,	PUNCT
ftr-486	512	16	and	and	CCONJ
ftr-486	512	17	the	the	DET
ftr-486	512	18	present	present	ADJ
ftr-486	512	19	value	value	NOUN
ftr-486	512	20	(	(	PUNCT
ftr-486	512	21	basis	basis	NOUN
ftr-486	512	22	adjustment	adjustment	NOUN
ftr-486	512	23	)	)	PUNCT
ftr-486	512	24	is	be	AUX
ftr-486	512	25	computed	compute	VERB
ftr-486	512	26	,	,	PUNCT
ftr-486	512	27	using	use	VERB
ftr-486	512	28	a	a	DET
ftr-486	512	29	6	6	NUM
ftr-486	512	30	%	%	NOUN
ftr-486	512	31	rate	rate	NOUN
ftr-486	512	32	of	of	ADP
ftr-486	512	33	return	return	NOUN
ftr-486	512	34	,	,	PUNCT
ftr-486	512	35	as	as	ADP
ftr-486	512	36	$	$	SYM
ftr-486	512	37	100	100	NUM
ftr-486	512	38	.	.	PUNCT
ftr-486	513	1	if	if	SCONJ
ftr-486	513	2	the	the	DET
ftr-486	513	3	taxpayer	taxpayer	NOUN
ftr-486	513	4	is	be	AUX
ftr-486	513	5	able	able	ADJ
ftr-486	513	6	to	to	PART
ftr-486	513	7	earn	earn	VERB
ftr-486	513	8	7	7	NUM
ftr-486	513	9	%	%	NOUN
ftr-486	513	10	after	after	ADP
ftr-486	513	11	tax	tax	NOUN
ftr-486	513	12	,	,	PUNCT
ftr-486	513	13	it	it	PRON
ftr-486	513	14	can	can	AUX
ftr-486	513	15	accumulate	accumulate	VERB
ftr-486	513	16	$	$	SYM
ftr-486	513	17	107	107	NUM
ftr-486	513	18	from	from	ADP
ftr-486	513	19	a	a	DET
ftr-486	513	20	s100	s100	PROPN
ftr-486	513	21	set	set	NOUN
ftr-486	513	22	-	-	PUNCT
ftr-486	513	23	aside	aside	ADV
ftr-486	513	24	.	.	PUNCT
ftr-486	514	1	if	if	SCONJ
ftr-486	514	2	$	$	SYM
ftr-486	514	3	100	100	NUM
ftr-486	514	4	of	of	ADP
ftr-486	514	5	basis	basis	NOUN
ftr-486	514	6	is	be	AUX
ftr-486	514	7	correct	correct	ADJ
ftr-486	514	8	,	,	PUNCT
ftr-486	514	9	the	the	DET
ftr-486	514	10	estimated	estimate	VERB
ftr-486	514	11	future	future	ADJ
ftr-486	514	12	payments	payment	NOUN
ftr-486	514	13	should	should	AUX
ftr-486	514	14	be	be	AUX
ftr-486	514	15	$	$	SYM
ftr-486	514	16	107	107	NUM
ftr-486	514	17	.	.	PUNCT
ftr-486	515	1	if	if	SCONJ
ftr-486	515	2	the	the	DET
ftr-486	515	3	estimated	estimate	VERB
ftr-486	515	4	payment	payment	NOUN
ftr-486	515	5	of	of	ADP
ftr-486	515	6	$	$	SYM
ftr-486	515	7	106	106	NUM
ftr-486	515	8	is	be	AUX
ftr-486	515	9	correct	correct	ADJ
ftr-486	515	10	,	,	PUNCT
ftr-486	515	11	the	the	DET
ftr-486	515	12	basis	basis	NOUN
ftr-486	515	13	should	should	AUX
ftr-486	515	14	be	be	AUX
ftr-486	515	15	$	$	SYM
ftr-486	515	16	99.07	99.07	NUM
ftr-486	515	17	(	(	PUNCT
ftr-486	515	18	the	the	DET
ftr-486	515	19	present	present	ADJ
ftr-486	515	20	value	value	NOUN
ftr-486	515	21	of	of	ADP
ftr-486	515	22	$	$	SYM
ftr-486	515	23	106	106	NUM
ftr-486	515	24	in	in	ADP
ftr-486	515	25	one	one	NUM
ftr-486	515	26	year	year	NOUN
ftr-486	515	27	at	at	ADP
ftr-486	515	28	7	7	NUM
ftr-486	515	29	%	%	NOUN
ftr-486	515	30	)	)	PUNCT
ftr-486	515	31	.	.	PUNCT
ftr-486	516	1	19961	19961	NUM
ftr-486	516	2	florida	florida	PROPN
ftr-486	516	3	tax	tax	NOUN
ftr-486	516	4	review	review	NOUN
ftr-486	516	5	the	the	DET
ftr-486	516	6	credit	credit	NOUN
ftr-486	516	7	risk	risk	NOUN
ftr-486	516	8	and	and	CCONJ
ftr-486	516	9	discount	discount	NOUN
ftr-486	516	10	rate	rate	NOUN
ftr-486	516	11	problems	problem	NOUN
ftr-486	516	12	could	could	AUX
ftr-486	516	13	be	be	AUX
ftr-486	516	14	mitigated	mitigate	VERB
ftr-486	516	15	by	by	ADP
ftr-486	516	16	requiring	require	VERB
ftr-486	516	17	that	that	SCONJ
ftr-486	516	18	an	an	DET
ftr-486	516	19	amount	amount	NOUN
ftr-486	516	20	equal	equal	ADJ
ftr-486	516	21	to	to	ADP
ftr-486	516	22	the	the	DET
ftr-486	516	23	assumed	assume	VERB
ftr-486	516	24	liabilities	liability	NOUN
ftr-486	516	25	be	be	AUX
ftr-486	516	26	segregated	segregate	VERB
ftr-486	516	27	in	in	ADP
ftr-486	516	28	a	a	DET
ftr-486	516	29	separate	separate	ADJ
ftr-486	516	30	fund	fund	NOUN
ftr-486	516	31	,	,	PUNCT
ftr-486	516	32	which	which	PRON
ftr-486	516	33	would	would	AUX
ftr-486	516	34	grow	grow	VERB
ftr-486	516	35	at	at	ADP
ftr-486	516	36	the	the	DET
ftr-486	516	37	actual	actual	ADJ
ftr-486	516	38	after	after	ADP
ftr-486	516	39	-	-	PUNCT
ftr-486	516	40	tax	tax	NOUN
ftr-486	516	41	rate	rate	NOUN
ftr-486	516	42	of	of	ADP
ftr-486	516	43	return	return	NOUN
ftr-486	516	44	and	and	CCONJ
ftr-486	516	45	would	would	AUX
ftr-486	516	46	be	be	AUX
ftr-486	516	47	used	use	VERB
ftr-486	516	48	to	to	PART
ftr-486	516	49	pay	pay	VERB
ftr-486	516	50	the	the	DET
ftr-486	516	51	liabilities	liability	NOUN
ftr-486	516	52	as	as	SCONJ
ftr-486	516	53	they	they	PRON
ftr-486	516	54	became	become	VERB
ftr-486	516	55	due.6	due.6	NOUN
ftr-486	516	56	payments	payment	NOUN
ftr-486	516	57	from	from	ADP
ftr-486	516	58	the	the	DET
ftr-486	516	59	fund	fund	NOUN
ftr-486	516	60	would	would	AUX
ftr-486	516	61	not	not	PART
ftr-486	516	62	be	be	AUX
ftr-486	516	63	deductible	deductible	ADJ
ftr-486	516	64	,	,	PUNCT
ftr-486	516	65	but	but	CCONJ
ftr-486	516	66	once	once	SCONJ
ftr-486	516	67	the	the	DET
ftr-486	516	68	fund	fund	NOUN
ftr-486	516	69	ran	run	VERB
ftr-486	516	70	out	out	ADP
ftr-486	516	71	,	,	PUNCT
ftr-486	516	72	the	the	DET
ftr-486	516	73	buyer	buyer	NOUN
ftr-486	516	74	could	could	AUX
ftr-486	516	75	deduct	deduct	VERB
ftr-486	516	76	all	all	DET
ftr-486	516	77	further	further	ADJ
ftr-486	516	78	payments	payment	NOUN
ftr-486	516	79	.	.	PUNCT
ftr-486	517	1	any	any	DET
ftr-486	517	2	excess	excess	NOUN
ftr-486	517	3	in	in	ADP
ftr-486	517	4	the	the	DET
ftr-486	517	5	fund	fund	NOUN
ftr-486	517	6	,	,	PUNCT
ftr-486	517	7	after	after	SCONJ
ftr-486	517	8	the	the	DET
ftr-486	517	9	assumed	assume	VERB
ftr-486	517	10	liabilities	liability	NOUN
ftr-486	517	11	are	be	AUX
ftr-486	517	12	paid	pay	VERB
ftr-486	517	13	,	,	PUNCT
ftr-486	517	14	would	would	AUX
ftr-486	517	15	be	be	AUX
ftr-486	517	16	included	include	VERB
ftr-486	517	17	in	in	ADP
ftr-486	517	18	income	income	NOUN
ftr-486	517	19	,	,	PUNCT
ftr-486	517	20	and	and	CCONJ
ftr-486	517	21	the	the	DET
ftr-486	517	22	fund	fund	NOUN
ftr-486	517	23	would	would	AUX
ftr-486	517	24	be	be	AUX
ftr-486	517	25	a	a	DET
ftr-486	517	26	source	source	NOUN
ftr-486	517	27	for	for	ADP
ftr-486	517	28	collecting	collect	VERB
ftr-486	517	29	the	the	DET
ftr-486	517	30	tax	tax	NOUN
ftr-486	517	31	on	on	ADP
ftr-486	517	32	this	this	DET
ftr-486	517	33	income	income	NOUN
ftr-486	517	34	.	.	PUNCT
ftr-486	518	1	since	since	SCONJ
ftr-486	518	2	the	the	DET
ftr-486	518	3	fund	fund	NOUN
ftr-486	518	4	would	would	AUX
ftr-486	518	5	continue	continue	VERB
ftr-486	518	6	to	to	PART
ftr-486	518	7	grow	grow	VERB
ftr-486	518	8	at	at	ADP
ftr-486	518	9	the	the	DET
ftr-486	518	10	after	after	ADP
ftr-486	518	11	-	-	PUNCT
ftr-486	518	12	tax	tax	NOUN
ftr-486	518	13	rate	rate	NOUN
ftr-486	518	14	of	of	ADP
ftr-486	518	15	return	return	NOUN
ftr-486	518	16	,	,	PUNCT
ftr-486	518	17	there	there	PRON
ftr-486	518	18	would	would	AUX
ftr-486	518	19	be	be	AUX
ftr-486	518	20	minimal	minimal	ADJ
ftr-486	518	21	advantage	advantage	NOUN
ftr-486	518	22	to	to	ADP
ftr-486	518	23	delaying	delay	VERB
ftr-486	518	24	recognition	recognition	NOUN
ftr-486	518	25	of	of	ADP
ftr-486	518	26	an	an	DET
ftr-486	518	27	excessive	excessive	ADJ
ftr-486	518	28	set	set	NOUN
ftr-486	518	29	aside.62	aside.62	NOUN
ftr-486	518	30	another	another	DET
ftr-486	518	31	approach	approach	NOUN
ftr-486	518	32	would	would	AUX
ftr-486	518	33	be	be	AUX
ftr-486	518	34	to	to	PART
ftr-486	518	35	require	require	VERB
ftr-486	518	36	the	the	DET
ftr-486	518	37	buyer	buyer	NOUN
ftr-486	518	38	to	to	PART
ftr-486	518	39	include	include	VERB
ftr-486	518	40	in	in	ADP
ftr-486	518	41	income	income	NOUN
ftr-486	518	42	,	,	PUNCT
ftr-486	518	43	at	at	ADP
ftr-486	518	44	the	the	DET
ftr-486	518	45	time	time	NOUN
ftr-486	518	46	of	of	ADP
ftr-486	518	47	the	the	DET
ftr-486	518	48	acquisition	acquisition	NOUN
ftr-486	518	49	,	,	PUNCT
ftr-486	518	50	an	an	DET
ftr-486	518	51	amount	amount	NOUN
ftr-486	518	52	equal	equal	ADJ
ftr-486	518	53	to	to	ADP
ftr-486	518	54	the	the	DET
ftr-486	518	55	basis	basis	NOUN
ftr-486	518	56	adjustment	adjustment	NOUN
ftr-486	518	57	for	for	ADP
ftr-486	518	58	the	the	DET
ftr-486	518	59	contingent	contingent	ADJ
ftr-486	518	60	liabilities	liability	NOUN
ftr-486	518	61	and	and	CCONJ
ftr-486	518	62	to	to	PART
ftr-486	518	63	allow	allow	VERB
ftr-486	518	64	the	the	DET
ftr-486	518	65	buyer	buyer	NOUN
ftr-486	518	66	deductions	deduction	NOUN
ftr-486	518	67	for	for	ADP
ftr-486	518	68	all	all	DET
ftr-486	518	69	payments	payment	NOUN
ftr-486	518	70	on	on	ADP
ftr-486	518	71	the	the	DET
ftr-486	518	72	liabilities.63	liabilities.63	NOUN
ftr-486	518	73	since	since	SCONJ
ftr-486	518	74	the	the	DET
ftr-486	518	75	basis	basis	NOUN
ftr-486	518	76	amount	amount	NOUN
ftr-486	518	77	equals	equal	VERB
ftr-486	518	78	the	the	DET
ftr-486	518	79	present	present	ADJ
ftr-486	518	80	value	value	NOUN
ftr-486	518	81	at	at	ADP
ftr-486	518	82	the	the	DET
ftr-486	518	83	time	time	NOUN
ftr-486	518	84	either	either	CCONJ
ftr-486	518	85	the	the	DET
ftr-486	518	86	taxpayer	taxpayer	NOUN
ftr-486	518	87	has	have	AUX
ftr-486	518	88	taken	take	VERB
ftr-486	518	89	93	93	NUM
ftr-486	518	90	cents	cent	NOUN
ftr-486	518	91	too	too	ADV
ftr-486	518	92	much	much	ADJ
ftr-486	518	93	basis	basis	NOUN
ftr-486	518	94	,	,	PUNCT
ftr-486	518	95	or	or	CCONJ
ftr-486	518	96	has	have	AUX
ftr-486	518	97	underestimated	underestimate	VERB
ftr-486	518	98	the	the	DET
ftr-486	518	99	future	future	ADJ
ftr-486	518	100	payment	payment	NOUN
ftr-486	518	101	by	by	ADP
ftr-486	518	102	$	$	SYM
ftr-486	518	103	1	1	NUM
ftr-486	518	104	.	.	PUNCT
ftr-486	519	1	at	at	ADP
ftr-486	519	2	the	the	DET
ftr-486	519	3	taxpayer	taxpayer	NOUN
ftr-486	519	4	's	's	PART
ftr-486	519	5	7	7	NUM
ftr-486	519	6	%	%	NOUN
ftr-486	519	7	discount	discount	NOUN
ftr-486	519	8	rate	rate	NOUN
ftr-486	519	9	,	,	PUNCT
ftr-486	519	10	the	the	DET
ftr-486	519	11	present	present	ADJ
ftr-486	519	12	value	value	NOUN
ftr-486	519	13	of	of	ADP
ftr-486	519	14	$	$	SYM
ftr-486	519	15	1	1	NUM
ftr-486	519	16	to	to	PART
ftr-486	519	17	be	be	AUX
ftr-486	519	18	paid	pay	VERB
ftr-486	519	19	in	in	ADP
ftr-486	519	20	one	one	NUM
ftr-486	519	21	year	year	NOUN
ftr-486	519	22	is	be	AUX
ftr-486	519	23	93	93	NUM
ftr-486	519	24	cents	cent	NOUN
ftr-486	519	25	.	.	PUNCT
ftr-486	520	1	61	61	NUM
ftr-486	520	2	.	.	PUNCT
ftr-486	521	1	see	see	VERB
ftr-486	521	2	irc	irc	PROPN
ftr-486	521	3	§	§	PROPN
ftr-486	521	4	468a	468a	NOUN
ftr-486	521	5	(	(	PUNCT
ftr-486	521	6	using	use	VERB
ftr-486	521	7	a	a	DET
ftr-486	521	8	similar	similar	ADJ
ftr-486	521	9	approach	approach	NOUN
ftr-486	521	10	)	)	PUNCT
ftr-486	521	11	.	.	PUNCT
ftr-486	522	1	the	the	DET
ftr-486	522	2	§	§	PROPN
ftr-486	522	3	468a	468a	PROPN
ftr-486	522	4	fund	fund	NOUN
ftr-486	522	5	is	be	AUX
ftr-486	522	6	restricted	restrict	VERB
ftr-486	522	7	in	in	ADP
ftr-486	522	8	its	its	PRON
ftr-486	522	9	investment	investment	NOUN
ftr-486	522	10	choices	choice	NOUN
ftr-486	522	11	in	in	ADP
ftr-486	522	12	order	order	NOUN
ftr-486	522	13	to	to	PART
ftr-486	522	14	curb	curb	VERB
ftr-486	522	15	self	self	NOUN
ftr-486	522	16	-	-	PUNCT
ftr-486	522	17	dealing	dealing	NOUN
ftr-486	522	18	that	that	PRON
ftr-486	522	19	might	might	AUX
ftr-486	522	20	reduce	reduce	VERB
ftr-486	522	21	the	the	DET
ftr-486	522	22	fund	fund	NOUN
ftr-486	522	23	's	's	PART
ftr-486	522	24	income	income	NOUN
ftr-486	522	25	.	.	PUNCT
ftr-486	523	1	irc	irc	PROPN
ftr-486	523	2	§	§	PROPN
ftr-486	523	3	§	§	PROPN
ftr-486	523	4	468a(e)(5	468a(e)(5	NUM
ftr-486	523	5	)	)	PUNCT
ftr-486	523	6	,	,	PUNCT
ftr-486	523	7	4951	4951	NUM
ftr-486	523	8	.	.	PUNCT
ftr-486	524	1	see	see	VERB
ftr-486	524	2	also	also	ADV
ftr-486	524	3	halperin	halperin	PROPN
ftr-486	524	4	,	,	PUNCT
ftr-486	524	5	supra	supra	PROPN
ftr-486	524	6	note	note	NOUN
ftr-486	524	7	5	5	NUM
ftr-486	524	8	,	,	PUNCT
ftr-486	524	9	at	at	ADP
ftr-486	524	10	532	532	NUM
ftr-486	524	11	.	.	PUNCT
ftr-486	525	1	for	for	ADP
ftr-486	525	2	a	a	DET
ftr-486	525	3	similar	similar	ADJ
ftr-486	525	4	proposal	proposal	NOUN
ftr-486	525	5	,	,	PUNCT
ftr-486	525	6	see	see	VERB
ftr-486	525	7	treasury	treasury	PROPN
ftr-486	525	8	dep't	dep't	NOUN
ftr-486	525	9	,	,	PUNCT
ftr-486	525	10	tax	tax	NOUN
ftr-486	525	11	reform	reform	NOUN
ftr-486	525	12	for	for	ADP
ftr-486	525	13	fairness	fairness	NOUN
ftr-486	525	14	,	,	PUNCT
ftr-486	525	15	simplicity	simplicity	NOUN
ftr-486	525	16	and	and	CCONJ
ftr-486	525	17	economic	economic	ADJ
ftr-486	525	18	growth	growth	NOUN
ftr-486	525	19	ch	ch	NOUN
ftr-486	525	20	.	.	PROPN
ftr-486	526	1	12.10	12.10	NUM
ftr-486	526	2	(	(	PUNCT
ftr-486	526	3	1984	1984	NUM
ftr-486	526	4	)	)	PUNCT
ftr-486	527	1	[	[	X
ftr-486	527	2	hereinafter	hereinafter	NOUN
ftr-486	527	3	treasury	treasury	NOUN
ftr-486	527	4	i	i	X
ftr-486	527	5	]	]	X
ftr-486	527	6	(	(	PUNCT
ftr-486	527	7	proposing	propose	VERB
ftr-486	527	8	reserve	reserve	NOUN
ftr-486	527	9	account	account	NOUN
ftr-486	527	10	for	for	ADP
ftr-486	527	11	property	property	NOUN
ftr-486	527	12	and	and	CCONJ
ftr-486	527	13	casualty	casualty	NOUN
ftr-486	527	14	companies	company	NOUN
ftr-486	527	15	)	)	PUNCT
ftr-486	527	16	.	.	PUNCT
ftr-486	528	1	62	62	NUM
ftr-486	528	2	.	.	PUNCT
ftr-486	529	1	in	in	ADP
ftr-486	529	2	our	our	PRON
ftr-486	529	3	continuing	continue	VERB
ftr-486	529	4	example	example	NOUN
ftr-486	529	5	,	,	PUNCT
ftr-486	529	6	the	the	DET
ftr-486	529	7	fund	fund	NOUN
ftr-486	529	8	would	would	AUX
ftr-486	529	9	grow	grow	VERB
ftr-486	529	10	from	from	ADP
ftr-486	529	11	$	$	SYM
ftr-486	529	12	100	100	NUM
ftr-486	529	13	to	to	PART
ftr-486	529	14	$	$	SYM
ftr-486	529	15	106	106	NUM
ftr-486	529	16	after	after	ADP
ftr-486	529	17	one	one	NUM
ftr-486	529	18	year	year	NOUN
ftr-486	529	19	.	.	PUNCT
ftr-486	530	1	if	if	SCONJ
ftr-486	530	2	no	no	DET
ftr-486	530	3	payment	payment	NOUN
ftr-486	530	4	on	on	ADP
ftr-486	530	5	the	the	DET
ftr-486	530	6	liabilities	liability	NOUN
ftr-486	530	7	is	be	AUX
ftr-486	530	8	ultimately	ultimately	ADV
ftr-486	530	9	required	require	VERB
ftr-486	530	10	,	,	PUNCT
ftr-486	530	11	the	the	DET
ftr-486	530	12	amount	amount	NOUN
ftr-486	530	13	in	in	ADP
ftr-486	530	14	the	the	DET
ftr-486	530	15	fund	fund	NOUN
ftr-486	530	16	would	would	AUX
ftr-486	530	17	be	be	AUX
ftr-486	530	18	included	include	VERB
ftr-486	530	19	in	in	ADP
ftr-486	530	20	income	income	NOUN
ftr-486	530	21	.	.	PUNCT
ftr-486	531	1	assuming	assume	VERB
ftr-486	531	2	constant	constant	ADJ
ftr-486	531	3	tax	tax	NOUN
ftr-486	531	4	rates	rate	NOUN
ftr-486	531	5	,	,	PUNCT
ftr-486	531	6	there	there	PRON
ftr-486	531	7	is	be	VERB
ftr-486	531	8	no	no	DET
ftr-486	531	9	difference	difference	NOUN
ftr-486	531	10	between	between	ADP
ftr-486	531	11	including	include	VERB
ftr-486	531	12	$	$	SYM
ftr-486	531	13	100	100	NUM
ftr-486	531	14	in	in	ADP
ftr-486	531	15	income	income	NOUN
ftr-486	531	16	in	in	ADP
ftr-486	531	17	year	year	NOUN
ftr-486	531	18	one	one	NUM
ftr-486	531	19	and	and	CCONJ
ftr-486	531	20	$	$	SYM
ftr-486	531	21	106	106	NUM
ftr-486	531	22	in	in	ADP
ftr-486	531	23	income	income	NOUN
ftr-486	531	24	in	in	ADP
ftr-486	531	25	year	year	NOUN
ftr-486	531	26	two	two	NUM
ftr-486	531	27	.	.	PUNCT
ftr-486	532	1	still	still	ADV
ftr-486	532	2	,	,	PUNCT
ftr-486	532	3	there	there	PRON
ftr-486	532	4	should	should	AUX
ftr-486	532	5	be	be	AUX
ftr-486	532	6	some	some	DET
ftr-486	532	7	cutoff	cutoff	NOUN
ftr-486	532	8	,	,	PUNCT
ftr-486	532	9	perhaps	perhaps	ADV
ftr-486	532	10	when	when	SCONJ
ftr-486	532	11	the	the	DET
ftr-486	532	12	buyer	buyer	NOUN
ftr-486	532	13	can	can	AUX
ftr-486	532	14	not	not	PART
ftr-486	532	15	establish	establish	VERB
ftr-486	532	16	any	any	DET
ftr-486	532	17	remaining	remain	VERB
ftr-486	532	18	contingencies	contingency	NOUN
ftr-486	532	19	or	or	CCONJ
ftr-486	532	20	,	,	PUNCT
ftr-486	532	21	in	in	ADP
ftr-486	532	22	any	any	DET
ftr-486	532	23	event	event	NOUN
ftr-486	532	24	,	,	PUNCT
ftr-486	532	25	after	after	ADP
ftr-486	532	26	the	the	DET
ftr-486	532	27	passage	passage	NOUN
ftr-486	532	28	of	of	ADP
ftr-486	532	29	a	a	DET
ftr-486	532	30	specified	specified	ADJ
ftr-486	532	31	number	number	NOUN
ftr-486	532	32	of	of	ADP
ftr-486	532	33	years	year	NOUN
ftr-486	532	34	.	.	PUNCT
ftr-486	533	1	63	63	NUM
ftr-486	533	2	.	.	PUNCT
ftr-486	534	1	this	this	DET
ftr-486	534	2	approach	approach	NOUN
ftr-486	534	3	was	be	AUX
ftr-486	534	4	used	use	VERB
ftr-486	534	5	in	in	ADP
ftr-486	534	6	rev	rev	PROPN
ftr-486	534	7	.	.	PUNCT
ftr-486	534	8	rul	rul	NOUN
ftr-486	534	9	.	.	PUNCT
ftr-486	535	1	71	71	NUM
ftr-486	535	2	-	-	SYM
ftr-486	535	3	450	450	NUM
ftr-486	535	4	,	,	PUNCT
ftr-486	535	5	1971	1971	NUM
ftr-486	535	6	-	-	SYM
ftr-486	535	7	2	2	NUM
ftr-486	535	8	c.b	c.b	PROPN
ftr-486	535	9	.	.	PROPN
ftr-486	535	10	78	78	NUM
ftr-486	535	11	.	.	PUNCT
ftr-486	536	1	see	see	VERB
ftr-486	536	2	crane	crane	NOUN
ftr-486	536	3	,	,	PUNCT
ftr-486	536	4	supra	supra	PROPN
ftr-486	536	5	note	note	NOUN
ftr-486	536	6	2	2	NUM
ftr-486	536	7	,	,	PUNCT
ftr-486	536	8	at	at	ADP
ftr-486	536	9	228	228	NUM
ftr-486	536	10	n.9	n.9	NOUN
ftr-486	536	11	.	.	PUNCT
ftr-486	537	1	for	for	ADP
ftr-486	537	2	the	the	DET
ftr-486	537	3	treatment	treatment	NOUN
ftr-486	537	4	of	of	ADP
ftr-486	537	5	the	the	DET
ftr-486	537	6	seller	seller	NOUN
ftr-486	537	7	in	in	ADP
ftr-486	537	8	the	the	DET
ftr-486	537	9	situation	situation	NOUN
ftr-486	537	10	involved	involve	VERB
ftr-486	537	11	in	in	ADP
ftr-486	537	12	the	the	DET
ftr-486	537	13	ruling	ruling	NOUN
ftr-486	537	14	,	,	PUNCT
ftr-486	537	15	see	see	VERB
ftr-486	537	16	james	james	PROPN
ftr-486	537	17	m.	m.	PROPN
ftr-486	537	18	pierce	pierce	PROPN
ftr-486	537	19	v.	v.	PROPN
ftr-486	537	20	commissioner	commissioner	PROPN
ftr-486	537	21	,	,	PUNCT
ftr-486	537	22	326	326	NUM
ftr-486	537	23	f.2d	f.2d	NUM
ftr-486	537	24	67	67	NUM
ftr-486	537	25	(	(	PUNCT
ftr-486	537	26	8th	8th	ADJ
ftr-486	537	27	cir	cir	NOUN
ftr-486	537	28	.	.	PUNCT
ftr-486	537	29	1964	1964	NUM
ftr-486	537	30	)	)	PUNCT
ftr-486	537	31	.	.	PUNCT
ftr-486	538	1	the	the	DET
ftr-486	538	2	approach	approach	NOUN
ftr-486	538	3	in	in	ADP
ftr-486	538	4	the	the	DET
ftr-486	538	5	ruling	ruling	NOUN
ftr-486	538	6	has	have	AUX
ftr-486	538	7	been	be	AUX
ftr-486	538	8	defended	defend	VERB
ftr-486	538	9	on	on	ADP
ftr-486	538	10	the	the	DET
ftr-486	538	11	grounds	ground	NOUN
ftr-486	538	12	that	that	SCONJ
ftr-486	538	13	the	the	DET
ftr-486	538	14	buyer	buyer	NOUN
ftr-486	538	15	has	have	AUX
ftr-486	538	16	in	in	ADP
ftr-486	538	17	effect	effect	NOUN
ftr-486	538	18	received	receive	VERB
ftr-486	538	19	a	a	DET
ftr-486	538	20	payment	payment	NOUN
ftr-486	538	21	from	from	ADP
ftr-486	538	22	the	the	DET
ftr-486	538	23	seller	seller	NOUN
ftr-486	538	24	for	for	ADP
ftr-486	538	25	agreeing	agree	VERB
ftr-486	538	26	to	to	PART
ftr-486	538	27	assume	assume	VERB
ftr-486	538	28	liabilities	liability	NOUN
ftr-486	538	29	(	(	PUNCT
ftr-486	538	30	in	in	ADP
ftr-486	538	31	the	the	DET
ftr-486	538	32	form	form	NOUN
ftr-486	538	33	of	of	ADP
ftr-486	538	34	a	a	DET
ftr-486	538	35	purchase	purchase	NOUN
ftr-486	538	36	price	price	NOUN
ftr-486	538	37	reduction	reduction	NOUN
ftr-486	538	38	)	)	PUNCT
ftr-486	538	39	and	and	CCONJ
ftr-486	538	40	that	that	SCONJ
ftr-486	538	41	this	this	DET
ftr-486	538	42	payment	payment	NOUN
ftr-486	538	43	should	should	AUX
ftr-486	538	44	be	be	AUX
ftr-486	538	45	taxable	taxable	ADJ
ftr-486	538	46	,	,	PUNCT
ftr-486	538	47	just	just	ADV
ftr-486	538	48	like	like	SCONJ
ftr-486	538	49	an	an	DET
ftr-486	538	50	insurance	insurance	NOUN
ftr-486	538	51	premium	premium	NOUN
ftr-486	538	52	would	would	AUX
ftr-486	538	53	be	be	AUX
ftr-486	538	54	.	.	PUNCT
ftr-486	539	1	the	the	DET
ftr-486	539	2	buyer	buyer	NOUN
ftr-486	539	3	,	,	PUNCT
ftr-486	539	4	like	like	ADP
ftr-486	539	5	an	an	DET
ftr-486	539	6	insurer	insurer	NOUN
ftr-486	539	7	,	,	PUNCT
ftr-486	539	8	can	can	AUX
ftr-486	539	9	then	then	ADV
ftr-486	539	10	deduct	deduct	VERB
ftr-486	539	11	the	the	DET
ftr-486	539	12	costs	cost	NOUN
ftr-486	539	13	of	of	ADP
ftr-486	539	14	carrying	carry	VERB
ftr-486	539	15	out	out	ADP
ftr-486	539	16	its	its	PRON
ftr-486	539	17	agreement	agreement	NOUN
ftr-486	539	18	.	.	PUNCT
ftr-486	540	1	however	however	ADV
ftr-486	540	2	,	,	PUNCT
ftr-486	540	3	the	the	DET
ftr-486	540	4	approach	approach	NOUN
ftr-486	540	5	has	have	AUX
ftr-486	540	6	been	be	AUX
ftr-486	540	7	criticized	criticize	VERB
ftr-486	540	8	as	as	ADP
ftr-486	540	9	not	not	PART
ftr-486	540	10	reflecting	reflect	VERB
ftr-486	540	11	economic	economic	ADJ
ftr-486	540	12	reality	reality	NOUN
ftr-486	540	13	.	.	PUNCT
ftr-486	541	1	see	see	VERB
ftr-486	541	2	lynch	lynch	PROPN
ftr-486	541	3	,	,	PUNCT
ftr-486	541	4	supra	supra	PROPN
ftr-486	541	5	note	note	NOUN
ftr-486	541	6	52	52	NUM
ftr-486	541	7	,	,	PUNCT
ftr-486	541	8	at	at	ADP
ftr-486	541	9	1068	1068	NUM
ftr-486	541	10	-	-	SYM
ftr-486	541	11	69	69	NUM
ftr-486	541	12	;	;	PUNCT
ftr-486	541	13	nysba	nysba	NOUN
ftr-486	541	14	,	,	PUNCT
ftr-486	541	15	supra	supra	PROPN
ftr-486	541	16	note	note	NOUN
ftr-486	541	17	2	2	NUM
ftr-486	541	18	,	,	PUNCT
ftr-486	541	19	at	at	ADP
ftr-486	541	20	897	897	NUM
ftr-486	541	21	.	.	PUNCT
ftr-486	542	1	i	i	PRON
ftr-486	542	2	offer	offer	VERB
ftr-486	542	3	it	it	PRON
ftr-486	542	4	more	more	ADV
ftr-486	542	5	in	in	ADP
ftr-486	542	6	the	the	DET
ftr-486	542	7	way	way	NOUN
ftr-486	542	8	of	of	ADP
ftr-486	542	9	a	a	DET
ftr-486	542	10	mathematical	mathematical	ADJ
ftr-486	542	11	offset	offset	NOUN
ftr-486	542	12	.	.	PUNCT
ftr-486	543	1	since	since	SCONJ
ftr-486	543	2	the	the	DET
ftr-486	543	3	payments	payment	NOUN
ftr-486	543	4	that	that	PRON
ftr-486	543	5	the	the	DET
ftr-486	543	6	buyer	buyer	NOUN
ftr-486	543	7	should	should	AUX
ftr-486	543	8	not	not	PART
ftr-486	543	9	be	be	AUX
ftr-486	543	10	able	able	ADJ
ftr-486	543	11	to	to	PART
ftr-486	543	12	deduct	deduct	VERB
ftr-486	543	13	can	can	AUX
ftr-486	543	14	not	not	PART
ftr-486	543	15	easily	easily	ADV
ftr-486	543	16	be	be	AUX
ftr-486	543	17	distinguished	distinguish	VERB
ftr-486	543	18	from	from	ADP
ftr-486	543	19	other	other	ADJ
ftr-486	543	20	payments	payment	NOUN
ftr-486	543	21	,	,	PUNCT
ftr-486	543	22	the	the	DET
ftr-486	543	23	buyer	buyer	NOUN
ftr-486	543	24	would	would	AUX
ftr-486	543	25	be	be	AUX
ftr-486	543	26	allowed	allow	VERB
ftr-486	543	27	to	to	PART
ftr-486	543	28	deduct	deduct	VERB
ftr-486	543	29	everything	everything	PRON
ftr-486	543	30	but	but	CCONJ
ftr-486	543	31	be	be	AUX
ftr-486	543	32	subject	subject	ADJ
ftr-486	543	33	to	to	ADP
ftr-486	543	34	an	an	DET
ftr-486	543	35	extra	extra	ADJ
ftr-486	543	36	tax	tax	NOUN
ftr-486	543	37	equal	equal	ADJ
ftr-486	543	38	to	to	ADP
ftr-486	543	39	the	the	DET
ftr-486	543	40	tax	tax	NOUN
ftr-486	543	41	savings	saving	NOUN
ftr-486	543	42	from	from	ADP
ftr-486	543	43	the	the	DET
ftr-486	543	44	unwarranted	unwarranted	ADJ
ftr-486	543	45	deductions	deduction	NOUN
ftr-486	543	46	.	.	PUNCT
ftr-486	544	1	for	for	ADP
ftr-486	544	2	example	example	NOUN
ftr-486	544	3	,	,	PUNCT
ftr-486	544	4	a	a	DET
ftr-486	544	5	deduction	deduction	NOUN
ftr-486	544	6	of	of	ADP
ftr-486	544	7	$	$	SYM
ftr-486	544	8	106	106	NUM
ftr-486	544	9	,	,	PUNCT
ftr-486	544	10	one	one	NUM
ftr-486	544	11	year	year	NOUN
ftr-486	544	12	after	after	ADP
ftr-486	544	13	the	the	DET
ftr-486	544	14	sale	sale	NOUN
ftr-486	544	15	,	,	PUNCT
ftr-486	544	16	produces	produce	VERB
ftr-486	544	17	tax	tax	NOUN
ftr-486	544	18	savings	saving	NOUN
ftr-486	544	19	of	of	ADP
ftr-486	544	20	$	$	SYM
ftr-486	544	21	42.40	42.40	NUM
ftr-486	544	22	.	.	PUNCT
ftr-486	545	1	if	if	SCONJ
ftr-486	545	2	cash	cash	NOUN
ftr-486	545	3	flow	flow	NOUN
ftr-486	545	4	is	be	AUX
ftr-486	545	5	not	not	PART
ftr-486	545	6	a	a	DET
ftr-486	545	7	problem	problem	NOUN
ftr-486	545	8	,	,	PUNCT
ftr-486	545	9	the	the	DET
ftr-486	545	10	deduction	deduction	NOUN
ftr-486	545	11	compensates	compensate	VERB
ftr-486	545	12	the	the	DET
ftr-486	545	13	buyer	buyer	NOUN
ftr-486	545	14	for	for	ADP
ftr-486	545	15	the	the	DET
ftr-486	545	16	extra	extra	ADJ
ftr-486	545	17	tax	tax	NOUN
ftr-486	545	18	of	of	ADP
ftr-486	545	19	$	$	SYM
ftr-486	545	20	40	40	NUM
ftr-486	545	21	paid	pay	VERB
ftr-486	545	22	one	one	NUM
ftr-486	545	23	year	year	NOUN
ftr-486	545	24	earlier	early	ADV
ftr-486	545	25	as	as	ADP
ftr-486	545	26	a	a	DET
ftr-486	545	27	result	result	NOUN
ftr-486	545	28	of	of	ADP
ftr-486	545	29	the	the	DET
ftr-486	545	30	inclusion	inclusion	NOUN
ftr-486	545	31	in	in	ADP
ftr-486	545	32	income	income	NOUN
ftr-486	545	33	of	of	ADP
ftr-486	545	34	the	the	DET
ftr-486	545	35	estimated	estimate	VERB
ftr-486	545	36	amount	amount	NOUN
ftr-486	545	37	of	of	ADP
ftr-486	545	38	assumed	assume	VERB
ftr-486	545	39	liabilities	liability	NOUN
ftr-486	545	40	(	(	PUNCT
ftr-486	545	41	$	$	SYM
ftr-486	545	42	100	100	NUM
ftr-486	545	43	)	)	PUNCT
ftr-486	545	44	.	.	PUNCT
ftr-486	546	1	if	if	SCONJ
ftr-486	546	2	the	the	DET
ftr-486	546	3	buyer	buyer	NOUN
ftr-486	546	4	borrowed	borrow	VERB
ftr-486	546	5	$	$	SYM
ftr-486	546	6	40	40	NUM
ftr-486	546	7	at	at	ADP
ftr-486	546	8	10	10	NUM
ftr-486	546	9	%	%	NOUN
ftr-486	546	10	interest	interest	NOUN
ftr-486	546	11	,	,	PUNCT
ftr-486	546	12	it	it	PRON
ftr-486	546	13	would	would	AUX
ftr-486	546	14	owe	owe	VERB
ftr-486	546	15	$	$	SYM
ftr-486	546	16	44	44	NUM
ftr-486	546	17	and	and	CCONJ
ftr-486	546	18	would	would	AUX
ftr-486	546	19	obtain	obtain	VERB
ftr-486	546	20	$	$	SYM
ftr-486	546	21	1.60	1.60	NUM
ftr-486	546	22	in	in	ADP
ftr-486	546	23	tax	tax	NOUN
ftr-486	546	24	savings	saving	NOUN
ftr-486	546	25	from	from	ADP
ftr-486	546	26	the	the	DET
ftr-486	546	27	interest	interest	NOUN
ftr-486	546	28	deduction	deduction	NOUN
ftr-486	546	29	.	.	PUNCT
ftr-486	547	1	[	[	X
ftr-486	547	2	vol	vol	NOUN
ftr-486	547	3	.	.	PUNCT
ftr-486	548	1	2:12	2:12	NUM
ftr-486	548	2	assumption	assumption	NOUN
ftr-486	548	3	of	of	ADP
ftr-486	548	4	contingent	contingent	ADJ
ftr-486	548	5	liabilities	liability	NOUN
ftr-486	548	6	on	on	ADP
ftr-486	548	7	sale	sale	NOUN
ftr-486	548	8	of	of	ADP
ftr-486	548	9	a	a	DET
ftr-486	548	10	business	business	NOUN
ftr-486	548	11	of	of	ADP
ftr-486	548	12	the	the	DET
ftr-486	548	13	sale	sale	NOUN
ftr-486	548	14	of	of	ADP
ftr-486	548	15	the	the	DET
ftr-486	548	16	expected	expect	VERB
ftr-486	548	17	future	future	ADJ
ftr-486	548	18	payments	payment	NOUN
ftr-486	548	19	on	on	ADP
ftr-486	548	20	the	the	DET
ftr-486	548	21	assumed	assumed	ADJ
ftr-486	548	22	contingent	contingent	ADJ
ftr-486	548	23	liabilities	liability	NOUN
ftr-486	548	24	,	,	PUNCT
ftr-486	548	25	including	include	VERB
ftr-486	548	26	this	this	DET
ftr-486	548	27	amount	amount	NOUN
ftr-486	548	28	in	in	ADP
ftr-486	548	29	income	income	NOUN
ftr-486	548	30	at	at	ADP
ftr-486	548	31	that	that	DET
ftr-486	548	32	time	time	NOUN
ftr-486	548	33	is	be	AUX
ftr-486	548	34	the	the	DET
ftr-486	548	35	equivalent	equivalent	NOUN
ftr-486	548	36	of	of	ADP
ftr-486	548	37	disallowing	disallow	VERB
ftr-486	548	38	deductions	deduction	NOUN
ftr-486	548	39	for	for	ADP
ftr-486	548	40	the	the	DET
ftr-486	548	41	expected	expect	VERB
ftr-486	548	42	future	future	ADJ
ftr-486	548	43	payments.64	payments.64	NOUN
ftr-486	548	44	thus	thus	ADV
ftr-486	548	45	,	,	PUNCT
ftr-486	548	46	the	the	DET
ftr-486	548	47	buyer	buyer	NOUN
ftr-486	548	48	can	can	AUX
ftr-486	548	49	be	be	AUX
ftr-486	548	50	allowed	allow	VERB
ftr-486	548	51	to	to	PART
ftr-486	548	52	deduct	deduct	VERB
ftr-486	548	53	all	all	DET
ftr-486	548	54	payments	payment	NOUN
ftr-486	548	55	of	of	ADP
ftr-486	548	56	liabilities	liability	NOUN
ftr-486	548	57	that	that	PRON
ftr-486	548	58	would	would	AUX
ftr-486	548	59	have	have	AUX
ftr-486	548	60	been	be	AUX
ftr-486	548	61	deductible	deductible	ADJ
ftr-486	548	62	by	by	ADP
ftr-486	548	63	the	the	DET
ftr-486	548	64	seller	seller	NOUN
ftr-486	548	65	,	,	PUNCT
ftr-486	548	66	without	without	ADP
ftr-486	548	67	regard	regard	NOUN
ftr-486	548	68	to	to	ADP
ftr-486	548	69	whether	whether	SCONJ
ftr-486	548	70	they	they	PRON
ftr-486	548	71	have	have	AUX
ftr-486	548	72	been	be	AUX
ftr-486	548	73	assumed	assume	VERB
ftr-486	548	74	.	.	PUNCT
ftr-486	549	1	however	however	ADV
ftr-486	549	2	,	,	PUNCT
ftr-486	549	3	neither	neither	PRON
ftr-486	549	4	of	of	ADP
ftr-486	549	5	these	these	DET
ftr-486	549	6	alternatives	alternative	NOUN
ftr-486	549	7	may	may	AUX
ftr-486	549	8	be	be	AUX
ftr-486	549	9	well	well	ADV
ftr-486	549	10	enough	enough	ADV
ftr-486	549	11	understood	understand	VERB
ftr-486	549	12	to	to	PART
ftr-486	549	13	be	be	AUX
ftr-486	549	14	feasible	feasible	ADJ
ftr-486	549	15	,	,	PUNCT
ftr-486	549	16	particularly	particularly	ADV
ftr-486	549	17	since	since	SCONJ
ftr-486	549	18	both	both	PRON
ftr-486	549	19	of	of	ADP
ftr-486	549	20	them	they	PRON
ftr-486	549	21	would	would	AUX
ftr-486	549	22	probably	probably	ADV
ftr-486	549	23	require	require	VERB
ftr-486	549	24	legislation	legislation	NOUN
ftr-486	549	25	.	.	PUNCT
ftr-486	550	1	thus	thus	ADV
ftr-486	550	2	,	,	PUNCT
ftr-486	550	3	the	the	DET
ftr-486	550	4	assumption	assumption	NOUN
ftr-486	550	5	of	of	ADP
ftr-486	550	6	a	a	DET
ftr-486	550	7	credit	credit	NOUN
ftr-486	550	8	risk	risk	NOUN
ftr-486	550	9	by	by	ADP
ftr-486	550	10	the	the	DET
ftr-486	550	11	irs	irs	PROPN
ftr-486	550	12	and	and	CCONJ
ftr-486	550	13	the	the	DET
ftr-486	550	14	potential	potential	NOUN
ftr-486	550	15	for	for	ADP
ftr-486	550	16	taxpayer	taxpayer	NOUN
ftr-486	550	17	advantage	advantage	NOUN
ftr-486	550	18	from	from	ADP
ftr-486	550	19	understating	understate	VERB
ftr-486	550	20	the	the	DET
ftr-486	550	21	rate	rate	NOUN
ftr-486	550	22	of	of	ADP
ftr-486	550	23	interest	interest	NOUN
ftr-486	550	24	may	may	AUX
ftr-486	550	25	not	not	PART
ftr-486	550	26	be	be	AUX
ftr-486	550	27	avoidable.6	avoidable.6	PROPN
ftr-486	550	28	d.	d.	PROPN
ftr-486	550	29	price	price	NOUN
ftr-486	550	30	adjustment	adjustment	NOUN
ftr-486	550	31	for	for	ADP
ftr-486	550	32	amounts	amount	NOUN
ftr-486	550	33	paid	pay	VERB
ftr-486	550	34	we	we	PRON
ftr-486	550	35	could	could	AUX
ftr-486	550	36	,	,	PUNCT
ftr-486	550	37	as	as	SCONJ
ftr-486	550	38	the	the	DET
ftr-486	550	39	irs	irs	PROPN
ftr-486	550	40	suggests	suggest	VERB
ftr-486	550	41	,	,	PUNCT
ftr-486	550	42	adopt	adopt	VERB
ftr-486	550	43	a	a	DET
ftr-486	550	44	wait	wait	NOUN
ftr-486	550	45	and	and	CCONJ
ftr-486	550	46	see	see	VERB
ftr-486	550	47	approach	approach	NOUN
ftr-486	550	48	,	,	PUNCT
ftr-486	550	49	delaying	delay	VERB
ftr-486	550	50	the	the	DET
ftr-486	550	51	buyer	buyer	NOUN
ftr-486	550	52	's	's	PART
ftr-486	550	53	addition	addition	NOUN
ftr-486	550	54	to	to	ADP
ftr-486	550	55	basis	basis	NOUN
ftr-486	550	56	until	until	SCONJ
ftr-486	550	57	the	the	DET
ftr-486	550	58	amount	amount	NOUN
ftr-486	550	59	of	of	ADP
ftr-486	550	60	the	the	DET
ftr-486	550	61	liability	liability	NOUN
ftr-486	550	62	is	be	AUX
ftr-486	550	63	fixed	fix	VERB
ftr-486	550	64	and	and	CCONJ
ftr-486	550	65	thereby	thereby	ADV
ftr-486	550	66	making	make	VERB
ftr-486	550	67	it	it	PRON
ftr-486	550	68	unnecessary	unnecessary	ADJ
ftr-486	550	69	to	to	PART
ftr-486	550	70	measure	measure	VERB
ftr-486	550	71	the	the	DET
ftr-486	550	72	expected	expect	VERB
ftr-486	550	73	value	value	NOUN
ftr-486	550	74	of	of	ADP
ftr-486	550	75	contingent	contingent	ADJ
ftr-486	550	76	liabilities	liability	NOUN
ftr-486	550	77	.	.	PUNCT
ftr-486	550	78	'	'	PUNCT
ftr-486	551	1	the	the	DET
ftr-486	551	2	major	major	ADJ
ftr-486	551	3	challenge	challenge	NOUN
ftr-486	551	4	in	in	ADP
ftr-486	551	5	the	the	DET
ftr-486	551	6	implementation	implementation	NOUN
ftr-486	551	7	of	of	ADP
ftr-486	551	8	this	this	DET
ftr-486	551	9	proposal	proposal	NOUN
ftr-486	551	10	may	may	AUX
ftr-486	551	11	be	be	AUX
ftr-486	551	12	to	to	PART
ftr-486	551	13	counter	counter	VERB
ftr-486	551	14	pressure	pressure	NOUN
ftr-486	551	15	from	from	ADP
ftr-486	551	16	the	the	DET
ftr-486	551	17	irs	irs	PROPN
ftr-486	551	18	to	to	PART
ftr-486	551	19	treat	treat	VERB
ftr-486	551	20	liabilities	liability	NOUN
ftr-486	551	21	as	as	SCONJ
ftr-486	551	22	assumed	assume	VERB
ftr-486	551	23	when	when	SCONJ
ftr-486	551	24	they	they	PRON
ftr-486	551	25	should	should	AUX
ftr-486	551	26	be	be	AUX
ftr-486	551	27	considered	consider	VERB
ftr-486	551	28	the	the	DET
ftr-486	551	29	buyer	buyer	NOUN
ftr-486	551	30	's	's	PART
ftr-486	551	31	liabilities	liability	NOUN
ftr-486	551	32	.	.	PUNCT
ftr-486	552	1	thus	thus	ADV
ftr-486	552	2	,	,	PUNCT
ftr-486	552	3	as	as	ADP
ftr-486	552	4	64	64	NUM
ftr-486	552	5	.	.	PUNCT
ftr-486	553	1	since	since	SCONJ
ftr-486	553	2	the	the	DET
ftr-486	553	3	income	income	NOUN
ftr-486	553	4	inclusion	inclusion	NOUN
ftr-486	553	5	effectively	effectively	ADV
ftr-486	553	6	takes	take	VERB
ftr-486	553	7	away	away	ADV
ftr-486	553	8	the	the	DET
ftr-486	553	9	benefit	benefit	NOUN
ftr-486	553	10	of	of	ADP
ftr-486	553	11	the	the	DET
ftr-486	553	12	future	future	ADJ
ftr-486	553	13	deductions	deduction	NOUN
ftr-486	553	14	at	at	ADP
ftr-486	553	15	the	the	DET
ftr-486	553	16	time	time	NOUN
ftr-486	553	17	of	of	ADP
ftr-486	553	18	sale	sale	NOUN
ftr-486	553	19	,	,	PUNCT
ftr-486	553	20	regardless	regardless	ADV
ftr-486	553	21	of	of	ADP
ftr-486	553	22	the	the	DET
ftr-486	553	23	interest	interest	NOUN
ftr-486	553	24	rate	rate	NOUN
ftr-486	553	25	,	,	PUNCT
ftr-486	553	26	it	it	PRON
ftr-486	553	27	obviates	obviate	VERB
ftr-486	553	28	the	the	DET
ftr-486	553	29	need	need	NOUN
ftr-486	553	30	for	for	ADP
ftr-486	553	31	making	make	VERB
ftr-486	553	32	an	an	DET
ftr-486	553	33	interest	interest	NOUN
ftr-486	553	34	rate	rate	NOUN
ftr-486	553	35	assumption	assumption	NOUN
ftr-486	553	36	to	to	PART
ftr-486	553	37	determine	determine	VERB
ftr-486	553	38	the	the	DET
ftr-486	553	39	amount	amount	NOUN
ftr-486	553	40	of	of	ADP
ftr-486	553	41	future	future	ADJ
ftr-486	553	42	deductions	deduction	NOUN
ftr-486	553	43	to	to	PART
ftr-486	553	44	be	be	AUX
ftr-486	553	45	disallowed	disallow	VERB
ftr-486	553	46	.	.	PUNCT
ftr-486	554	1	65	65	NUM
ftr-486	554	2	.	.	PUNCT
ftr-486	555	1	to	to	PART
ftr-486	555	2	determine	determine	VERB
ftr-486	555	3	whether	whether	SCONJ
ftr-486	555	4	,	,	PUNCT
ftr-486	555	5	given	give	VERB
ftr-486	555	6	the	the	DET
ftr-486	555	7	interest	interest	NOUN
ftr-486	555	8	rate	rate	NOUN
ftr-486	555	9	problem	problem	NOUN
ftr-486	555	10	,	,	PUNCT
ftr-486	555	11	this	this	DET
ftr-486	555	12	approach	approach	NOUN
ftr-486	555	13	is	be	AUX
ftr-486	555	14	preferable	preferable	ADJ
ftr-486	555	15	to	to	ADP
ftr-486	555	16	the	the	DET
ftr-486	555	17	alternative	alternative	NOUN
ftr-486	555	18	of	of	ADP
ftr-486	555	19	ignoring	ignore	VERB
ftr-486	555	20	contingent	contingent	ADJ
ftr-486	555	21	liabilities	liability	NOUN
ftr-486	555	22	,	,	PUNCT
ftr-486	555	23	we	we	PRON
ftr-486	555	24	need	need	VERB
ftr-486	555	25	to	to	PART
ftr-486	555	26	compare	compare	VERB
ftr-486	555	27	the	the	DET
ftr-486	555	28	potential	potential	ADJ
ftr-486	555	29	doubling	doubling	NOUN
ftr-486	555	30	of	of	ADP
ftr-486	555	31	basis	basis	NOUN
ftr-486	555	32	and	and	CCONJ
ftr-486	555	33	expensing	expense	VERB
ftr-486	555	34	for	for	ADP
ftr-486	555	35	part	part	NOUN
ftr-486	555	36	of	of	ADP
ftr-486	555	37	the	the	DET
ftr-486	555	38	purchase	purchase	NOUN
ftr-486	555	39	price	price	NOUN
ftr-486	555	40	under	under	ADP
ftr-486	555	41	this	this	DET
ftr-486	555	42	approach	approach	NOUN
ftr-486	555	43	with	with	ADP
ftr-486	555	44	the	the	DET
ftr-486	555	45	expensing	expensing	NOUN
ftr-486	555	46	of	of	ADP
ftr-486	555	47	everything	everything	PRON
ftr-486	555	48	,	,	PUNCT
ftr-486	555	49	which	which	PRON
ftr-486	555	50	is	be	AUX
ftr-486	555	51	the	the	DET
ftr-486	555	52	result	result	NOUN
ftr-486	555	53	of	of	ADP
ftr-486	555	54	the	the	DET
ftr-486	555	55	alternative	alternative	ADJ
ftr-486	555	56	proposal	proposal	NOUN
ftr-486	555	57	.	.	PUNCT
ftr-486	556	1	if	if	SCONJ
ftr-486	556	2	the	the	DET
ftr-486	556	3	result	result	NOUN
ftr-486	556	4	of	of	ADP
ftr-486	556	5	a	a	DET
ftr-486	556	6	toolow	toolow	ADJ
ftr-486	556	7	interest	interest	NOUN
ftr-486	556	8	rate	rate	NOUN
ftr-486	556	9	is	be	AUX
ftr-486	556	10	seen	see	VERB
ftr-486	556	11	as	as	ADP
ftr-486	556	12	being	be	AUX
ftr-486	556	13	excessive	excessive	ADJ
ftr-486	556	14	basis	basis	NOUN
ftr-486	556	15	,	,	PUNCT
ftr-486	556	16	as	as	SCONJ
ftr-486	556	17	would	would	AUX
ftr-486	556	18	be	be	AUX
ftr-486	556	19	true	true	ADJ
ftr-486	556	20	in	in	ADP
ftr-486	556	21	the	the	DET
ftr-486	556	22	case	case	NOUN
ftr-486	556	23	of	of	ADP
ftr-486	556	24	fixcd	fixcd	ADJ
ftr-486	556	25	liabilities	liability	NOUN
ftr-486	556	26	(	(	PUNCT
ftr-486	556	27	in	in	ADP
ftr-486	556	28	the	the	DET
ftr-486	556	29	example	example	NOUN
ftr-486	556	30	in	in	ADP
ftr-486	556	31	note	note	NOUN
ftr-486	556	32	60	60	NUM
ftr-486	556	33	,	,	PUNCT
ftr-486	556	34	basis	basis	NOUN
ftr-486	556	35	should	should	AUX
ftr-486	556	36	have	have	AUX
ftr-486	556	37	been	be	AUX
ftr-486	556	38	only	only	ADV
ftr-486	556	39	s99.07	s99.07	ADJ
ftr-486	556	40	,	,	PUNCT
ftr-486	556	41	not	not	PART
ftr-486	556	42	sloo	sloo	ADJ
ftr-486	556	43	as	as	SCONJ
ftr-486	556	44	claimed	claim	VERB
ftr-486	556	45	)	)	PUNCT
ftr-486	556	46	,	,	PUNCT
ftr-486	556	47	the	the	DET
ftr-486	556	48	matter	matter	NOUN
ftr-486	556	49	can	can	AUX
ftr-486	556	50	be	be	AUX
ftr-486	556	51	analyzed	analyze	VERB
ftr-486	556	52	by	by	ADP
ftr-486	556	53	estimating	estimate	VERB
ftr-486	556	54	the	the	DET
ftr-486	556	55	present	present	ADJ
ftr-486	556	56	value	value	NOUN
ftr-486	556	57	equivalent	equivalent	NOUN
ftr-486	556	58	of	of	ADP
ftr-486	556	59	the	the	DET
ftr-486	556	60	cost	cost	NOUN
ftr-486	556	61	recovery	recovery	NOUN
ftr-486	556	62	allowed	allow	VERB
ftr-486	556	63	for	for	ADP
ftr-486	556	64	a	a	DET
ftr-486	556	65	typical	typical	ADJ
ftr-486	556	66	purchase	purchase	NOUN
ftr-486	556	67	price	price	NOUN
ftr-486	556	68	and	and	CCONJ
ftr-486	556	69	determining	determine	VERB
ftr-486	556	70	by	by	ADP
ftr-486	556	71	how	how	SCONJ
ftr-486	556	72	much	much	ADJ
ftr-486	556	73	the	the	DET
ftr-486	556	74	estimated	estimate	VERB
ftr-486	556	75	purchase	purchase	NOUN
ftr-486	556	76	price	price	NOUN
ftr-486	556	77	would	would	AUX
ftr-486	556	78	have	have	VERB
ftr-486	556	79	to	to	PART
ftr-486	556	80	exceed	exceed	VERB
ftr-486	556	81	the	the	DET
ftr-486	556	82	actual	actual	ADJ
ftr-486	556	83	price	price	NOUN
ftr-486	556	84	in	in	ADP
ftr-486	556	85	order	order	NOUN
ftr-486	556	86	for	for	ADP
ftr-486	556	87	the	the	DET
ftr-486	556	88	present	present	ADJ
ftr-486	556	89	value	value	NOUN
ftr-486	556	90	of	of	ADP
ftr-486	556	91	cost	cost	NOUN
ftr-486	556	92	recovery	recovery	NOUN
ftr-486	556	93	of	of	ADP
ftr-486	556	94	this	this	DET
ftr-486	556	95	excess	excess	NOUN
ftr-486	556	96	to	to	PART
ftr-486	556	97	be	be	AUX
ftr-486	556	98	better	well	ADJ
ftr-486	556	99	than	than	ADP
ftr-486	556	100	expensing	expense	VERB
ftr-486	556	101	,	,	PUNCT
ftr-486	556	102	or	or	CCONJ
ftr-486	556	103	100	100	NUM
ftr-486	556	104	%	%	NOUN
ftr-486	556	105	.	.	PUNCT
ftr-486	557	1	whether	whether	SCONJ
ftr-486	557	2	the	the	DET
ftr-486	557	3	latter	latter	NOUN
ftr-486	557	4	is	be	AUX
ftr-486	557	5	likely	likely	ADJ
ftr-486	557	6	to	to	PART
ftr-486	557	7	happen	happen	VERB
ftr-486	557	8	depends	depend	VERB
ftr-486	557	9	upon	upon	SCONJ
ftr-486	557	10	the	the	DET
ftr-486	557	11	period	period	NOUN
ftr-486	557	12	involved	involve	VERB
ftr-486	557	13	and	and	CCONJ
ftr-486	557	14	the	the	DET
ftr-486	557	15	amount	amount	NOUN
ftr-486	557	16	by	by	ADP
ftr-486	557	17	which	which	PRON
ftr-486	557	18	the	the	DET
ftr-486	557	19	actual	actual	ADJ
ftr-486	557	20	return	return	NOUN
ftr-486	557	21	exceeds	exceed	VERB
ftr-486	557	22	the	the	DET
ftr-486	557	23	assumed	assume	VERB
ftr-486	557	24	rate	rate	NOUN
ftr-486	557	25	.	.	PUNCT
ftr-486	558	1	if	if	SCONJ
ftr-486	558	2	the	the	DET
ftr-486	558	3	basis	basis	NOUN
ftr-486	558	4	is	be	AUX
ftr-486	558	5	considered	consider	VERB
ftr-486	558	6	correct	correct	ADJ
ftr-486	558	7	,	,	PUNCT
ftr-486	558	8	the	the	DET
ftr-486	558	9	taxpayer	taxpayer	NOUN
ftr-486	558	10	obtains	obtain	VERB
ftr-486	558	11	an	an	DET
ftr-486	558	12	unwarranted	unwarranted	ADJ
ftr-486	558	13	expense	expense	NOUN
ftr-486	558	14	deduction	deduction	NOUN
ftr-486	558	15	.	.	PUNCT
ftr-486	559	1	(	(	PUNCT
ftr-486	559	2	in	in	ADP
ftr-486	559	3	the	the	DET
ftr-486	559	4	example	example	NOUN
ftr-486	559	5	in	in	ADP
ftr-486	559	6	note	note	NOUN
ftr-486	559	7	60	60	NUM
ftr-486	559	8	,	,	PUNCT
ftr-486	559	9	$	$	SYM
ftr-486	559	10	107	107	NUM
ftr-486	559	11	should	should	AUX
ftr-486	559	12	be	be	AUX
ftr-486	559	13	disallowed	disallow	VERB
ftr-486	559	14	,	,	PUNCT
ftr-486	559	15	not	not	PART
ftr-486	559	16	s106	s106	PROPN
ftr-486	559	17	.	.	PUNCT
ftr-486	559	18	)	)	PUNCT
ftr-486	560	1	by	by	ADP
ftr-486	560	2	how	how	SCONJ
ftr-486	560	3	much	much	ADJ
ftr-486	560	4	again	again	ADV
ftr-486	560	5	depends	depend	VERB
ftr-486	560	6	upon	upon	SCONJ
ftr-486	560	7	the	the	DET
ftr-486	560	8	period	period	NOUN
ftr-486	560	9	involved	involve	VERB
ftr-486	560	10	and	and	CCONJ
ftr-486	560	11	the	the	DET
ftr-486	560	12	interest	interest	NOUN
ftr-486	560	13	error	error	NOUN
ftr-486	560	14	.	.	PUNCT
ftr-486	561	1	quantifying	quantify	VERB
ftr-486	561	2	the	the	DET
ftr-486	561	3	potential	potential	ADJ
ftr-486	561	4	taxpayer	taxpayer	NOUN
ftr-486	561	5	advantage	advantage	NOUN
ftr-486	561	6	involves	involve	VERB
ftr-486	561	7	a	a	DET
ftr-486	561	8	comparison	comparison	NOUN
ftr-486	561	9	of	of	ADP
ftr-486	561	10	this	this	DET
ftr-486	561	11	extra	extra	ADJ
ftr-486	561	12	deduction	deduction	NOUN
ftr-486	561	13	to	to	ADP
ftr-486	561	14	the	the	DET
ftr-486	561	15	typical	typical	ADJ
ftr-486	561	16	difference	difference	NOUN
ftr-486	561	17	between	between	ADP
ftr-486	561	18	expensing	expensing	NOUN
ftr-486	561	19	and	and	CCONJ
ftr-486	561	20	the	the	DET
ftr-486	561	21	present	present	ADJ
ftr-486	561	22	value	value	NOUN
ftr-486	561	23	of	of	ADP
ftr-486	561	24	cost	cost	NOUN
ftr-486	561	25	recovery	recovery	NOUN
ftr-486	561	26	.	.	PUNCT
ftr-486	562	1	the	the	DET
ftr-486	562	2	estimated	estimate	VERB
ftr-486	562	3	advantage	advantage	NOUN
ftr-486	562	4	to	to	ADP
ftr-486	562	5	the	the	DET
ftr-486	562	6	taxpayer	taxpayer	NOUN
ftr-486	562	7	would	would	AUX
ftr-486	562	8	be	be	AUX
ftr-486	562	9	greater	great	ADJ
ftr-486	562	10	under	under	ADP
ftr-486	562	11	this	this	DET
ftr-486	562	12	second	second	ADJ
ftr-486	562	13	approach	approach	NOUN
ftr-486	562	14	.	.	PUNCT
ftr-486	563	1	(	(	PUNCT
ftr-486	563	2	the	the	DET
ftr-486	563	3	present	present	ADJ
ftr-486	563	4	value	value	NOUN
ftr-486	563	5	at	at	ADP
ftr-486	563	6	the	the	DET
ftr-486	563	7	time	time	NOUN
ftr-486	563	8	of	of	ADP
ftr-486	563	9	the	the	DET
ftr-486	563	10	sale	sale	NOUN
ftr-486	563	11	of	of	ADP
ftr-486	563	12	an	an	DET
ftr-486	563	13	extra	extra	ADJ
ftr-486	563	14	$	$	SYM
ftr-486	563	15	1	1	NUM
ftr-486	563	16	deduction	deduction	NOUN
ftr-486	563	17	one	one	NUM
ftr-486	563	18	year	year	NOUN
ftr-486	563	19	later	later	ADV
ftr-486	563	20	is	be	AUX
ftr-486	563	21	93¢.	93¢.	NUM
ftr-486	563	22	an	an	DET
ftr-486	563	23	additional	additional	ADJ
ftr-486	563	24	deduction	deduction	NOUN
ftr-486	563	25	of	of	ADP
ftr-486	563	26	93c	93c	NOUN
ftr-486	563	27	is	be	AUX
ftr-486	563	28	more	more	ADV
ftr-486	563	29	beneficial	beneficial	ADJ
ftr-486	563	30	than	than	ADP
ftr-486	563	31	the	the	DET
ftr-486	563	32	same	same	ADJ
ftr-486	563	33	amount	amount	NOUN
ftr-486	563	34	added	add	VERB
ftr-486	563	35	to	to	ADP
ftr-486	563	36	basis	basis	NOUN
ftr-486	563	37	.	.	PUNCT
ftr-486	563	38	)	)	PUNCT
ftr-486	564	1	66	66	NUM
ftr-486	564	2	.	.	PUNCT
ftr-486	565	1	this	this	PRON
ftr-486	565	2	corresponds	correspond	VERB
ftr-486	565	3	to	to	ADP
ftr-486	565	4	the	the	DET
ftr-486	565	5	treatment	treatment	NOUN
ftr-486	565	6	of	of	ADP
ftr-486	565	7	a	a	DET
ftr-486	565	8	contingent	contingent	ADJ
ftr-486	565	9	purchase	purchase	NOUN
ftr-486	565	10	price	price	NOUN
ftr-486	565	11	under	under	ADP
ftr-486	565	12	the	the	DET
ftr-486	565	13	§	§	PROPN
ftr-486	565	14	338	338	NUM
ftr-486	565	15	regulations	regulation	NOUN
ftr-486	565	16	and	and	CCONJ
ftr-486	565	17	the	the	DET
ftr-486	565	18	proposed	propose	VERB
ftr-486	565	19	regulations	regulation	NOUN
ftr-486	565	20	on	on	ADP
ftr-486	565	21	contingent	contingent	ADJ
ftr-486	565	22	payment	payment	NOUN
ftr-486	565	23	obligations	obligation	NOUN
ftr-486	565	24	.	.	PUNCT
ftr-486	566	1	see	see	VERB
ftr-486	566	2	prop	prop	NOUN
ftr-486	566	3	.	.	PUNCT
ftr-486	567	1	regs	regs	PROPN
ftr-486	567	2	.	.	PUNCT
ftr-486	568	1	§	§	PROPN
ftr-486	568	2	1.1275	1.1275	NUM
ftr-486	568	3	-	-	SYM
ftr-486	568	4	4(c)(4)(iii)(b)(6	4(c)(4)(iii)(b)(6	NOUN
ftr-486	568	5	)	)	PUNCT
ftr-486	568	6	ex	ex	X
ftr-486	568	7	.	.	PUNCT
ftr-486	568	8	l(iv	l(iv	NOUN
ftr-486	568	9	)	)	PUNCT
ftr-486	568	10	.	.	PUNCT
ftr-486	569	1	the	the	DET
ftr-486	569	2	option	option	NOUN
ftr-486	569	3	of	of	ADP
ftr-486	569	4	expensing	expensing	NOUN
ftr-486	569	5	does	do	AUX
ftr-486	569	6	not	not	PART
ftr-486	569	7	apply	apply	VERB
ftr-486	569	8	in	in	ADP
ftr-486	569	9	that	that	DET
ftr-486	569	10	situation	situation	NOUN
ftr-486	569	11	.	.	PUNCT
ftr-486	570	1	19961	19961	NUM
ftr-486	570	2	florida	florida	PROPN
ftr-486	570	3	tax	tax	NOUN
ftr-486	570	4	review	review	NOUN
ftr-486	570	5	discussed	discuss	VERB
ftr-486	570	6	above	above	ADV
ftr-486	570	7	,	,	PUNCT
ftr-486	570	8	we	we	PRON
ftr-486	570	9	would	would	AUX
ftr-486	570	10	need	need	VERB
ftr-486	570	11	to	to	PART
ftr-486	570	12	develop	develop	VERB
ftr-486	570	13	a	a	DET
ftr-486	570	14	standard	standard	NOUN
ftr-486	570	15	to	to	PART
ftr-486	570	16	determine	determine	VERB
ftr-486	570	17	whether	whether	SCONJ
ftr-486	570	18	particular	particular	ADJ
ftr-486	570	19	payments	payment	NOUN
ftr-486	570	20	satisfy	satisfy	VERB
ftr-486	570	21	assumed	assume	VERB
ftr-486	570	22	liabilities	liability	NOUN
ftr-486	570	23	,	,	PUNCT
ftr-486	570	24	which	which	PRON
ftr-486	570	25	should	should	AUX
ftr-486	570	26	be	be	AUX
ftr-486	570	27	added	add	VERB
ftr-486	570	28	to	to	ADP
ftr-486	570	29	basis	basis	NOUN
ftr-486	570	30	,	,	PUNCT
ftr-486	570	31	or	or	CCONJ
ftr-486	570	32	are	be	AUX
ftr-486	570	33	expenses	expense	NOUN
ftr-486	570	34	of	of	ADP
ftr-486	570	35	the	the	DET
ftr-486	570	36	buyer	buyer	NOUN
ftr-486	570	37	,	,	PUNCT
ftr-486	570	38	which	which	PRON
ftr-486	570	39	can	can	AUX
ftr-486	570	40	be	be	AUX
ftr-486	570	41	deducted	deduct	VERB
ftr-486	570	42	.	.	PUNCT
ftr-486	571	1	while	while	SCONJ
ftr-486	571	2	the	the	DET
ftr-486	571	3	basis	basis	NOUN
ftr-486	571	4	adjustment	adjustment	NOUN
ftr-486	571	5	is	be	AUX
ftr-486	571	6	deferred	defer	VERB
ftr-486	571	7	,	,	PUNCT
ftr-486	571	8	its	its	PRON
ftr-486	571	9	value	value	NOUN
ftr-486	571	10	could	could	AUX
ftr-486	571	11	be	be	AUX
ftr-486	571	12	kept	keep	VERB
ftr-486	571	13	constant	constant	ADJ
ftr-486	571	14	.	.	PUNCT
ftr-486	572	1	in	in	ADP
ftr-486	572	2	the	the	DET
ftr-486	572	3	example	example	NOUN
ftr-486	572	4	we	we	PRON
ftr-486	572	5	have	have	AUX
ftr-486	572	6	been	be	AUX
ftr-486	572	7	using	use	VERB
ftr-486	572	8	,	,	PUNCT
ftr-486	572	9	ideally	ideally	ADV
ftr-486	572	10	,	,	PUNCT
ftr-486	572	11	p	p	PRON
ftr-486	572	12	should	should	AUX
ftr-486	572	13	take	take	VERB
ftr-486	572	14	a	a	DET
ftr-486	572	15	$	$	SYM
ftr-486	572	16	500	500	NUM
ftr-486	572	17	basis	basis	NOUN
ftr-486	572	18	at	at	ADP
ftr-486	572	19	the	the	DET
ftr-486	572	20	time	time	NOUN
ftr-486	572	21	of	of	ADP
ftr-486	572	22	the	the	DET
ftr-486	572	23	purchase	purchase	NOUN
ftr-486	572	24	from	from	ADP
ftr-486	572	25	s	s	PROPN
ftr-486	572	26	,	,	PUNCT
ftr-486	572	27	including	include	VERB
ftr-486	572	28	$	$	SYM
ftr-486	572	29	100	100	NUM
ftr-486	572	30	for	for	ADP
ftr-486	572	31	the	the	DET
ftr-486	572	32	assumption	assumption	NOUN
ftr-486	572	33	of	of	ADP
ftr-486	572	34	the	the	DET
ftr-486	572	35	liability	liability	NOUN
ftr-486	572	36	to	to	ADP
ftr-486	572	37	e	e	NOUN
ftr-486	572	38	,	,	PUNCT
ftr-486	572	39	and	and	CCONJ
ftr-486	572	40	no	no	DET
ftr-486	572	41	part	part	NOUN
ftr-486	572	42	of	of	ADP
ftr-486	572	43	the	the	DET
ftr-486	572	44	payment	payment	NOUN
ftr-486	572	45	of	of	ADP
ftr-486	572	46	$	$	SYM
ftr-486	572	47	106	106	NUM
ftr-486	572	48	should	should	AUX
ftr-486	572	49	be	be	AUX
ftr-486	572	50	deductible	deductible	ADJ
ftr-486	572	51	.	.	PUNCT
ftr-486	573	1	however	however	ADV
ftr-486	573	2	,	,	PUNCT
ftr-486	573	3	equivalent	equivalent	ADJ
ftr-486	573	4	results	result	NOUN
ftr-486	573	5	can	can	AUX
ftr-486	573	6	be	be	AUX
ftr-486	573	7	obtained	obtain	VERB
ftr-486	573	8	by	by	ADP
ftr-486	573	9	stating	state	VERB
ftr-486	573	10	p	p	PROPN
ftr-486	573	11	's	's	PART
ftr-486	573	12	basis	basis	NOUN
ftr-486	573	13	as	as	ADP
ftr-486	573	14	$	$	SYM
ftr-486	573	15	400	400	NUM
ftr-486	573	16	initially	initially	ADV
ftr-486	573	17	and	and	CCONJ
ftr-486	573	18	increasing	increase	VERB
ftr-486	573	19	it	it	PRON
ftr-486	573	20	by	by	ADP
ftr-486	573	21	$	$	SYM
ftr-486	573	22	106	106	NUM
ftr-486	573	23	at	at	ADP
ftr-486	573	24	the	the	DET
ftr-486	573	25	time	time	NOUN
ftr-486	573	26	of	of	ADP
ftr-486	573	27	payment	payment	NOUN
ftr-486	573	28	to	to	ADP
ftr-486	573	29	e	e	NOUN
ftr-486	573	30	if	if	SCONJ
ftr-486	573	31	,	,	PUNCT
ftr-486	573	32	as	as	SCONJ
ftr-486	573	33	described	describe	VERB
ftr-486	573	34	below	below	ADV
ftr-486	573	35	,	,	PUNCT
ftr-486	573	36	the	the	DET
ftr-486	573	37	allocation	allocation	NOUN
ftr-486	573	38	of	of	ADP
ftr-486	573	39	the	the	DET
ftr-486	573	40	purchase	purchase	NOUN
ftr-486	573	41	price	price	NOUN
ftr-486	573	42	and	and	CCONJ
ftr-486	573	43	the	the	DET
ftr-486	573	44	timing	timing	NOUN
ftr-486	573	45	of	of	ADP
ftr-486	573	46	depreciation	depreciation	NOUN
ftr-486	573	47	are	be	AUX
ftr-486	573	48	properly	properly	ADV
ftr-486	573	49	determined	determine	VERB
ftr-486	573	50	.	.	PUNCT
ftr-486	574	1	in	in	ADP
ftr-486	574	2	neither	neither	DET
ftr-486	574	3	case	case	NOUN
ftr-486	574	4	does	do	AUX
ftr-486	574	5	the	the	DET
ftr-486	574	6	buyer	buyer	NOUN
ftr-486	574	7	get	get	VERB
ftr-486	574	8	a	a	DET
ftr-486	574	9	deduction	deduction	NOUN
ftr-486	574	10	for	for	ADP
ftr-486	574	11	interest	interest	NOUN
ftr-486	574	12	.	.	PUNCT
ftr-486	575	1	if	if	SCONJ
ftr-486	575	2	it	it	PRON
ftr-486	575	3	gets	get	VERB
ftr-486	575	4	basis	basis	NOUN
ftr-486	575	5	of	of	ADP
ftr-486	575	6	$	$	SYM
ftr-486	575	7	100	100	NUM
ftr-486	575	8	at	at	ADP
ftr-486	575	9	the	the	DET
ftr-486	575	10	time	time	NOUN
ftr-486	575	11	of	of	ADP
ftr-486	575	12	purchase	purchase	NOUN
ftr-486	575	13	and	and	CCONJ
ftr-486	575	14	no	no	DET
ftr-486	575	15	deduction	deduction	NOUN
ftr-486	575	16	for	for	ADP
ftr-486	575	17	the	the	DET
ftr-486	575	18	payment	payment	NOUN
ftr-486	575	19	of	of	ADP
ftr-486	575	20	$	$	SYM
ftr-486	575	21	106	106	NUM
ftr-486	575	22	,	,	PUNCT
ftr-486	575	23	it	it	PRON
ftr-486	575	24	is	be	AUX
ftr-486	575	25	explicitly	explicitly	ADV
ftr-486	575	26	denied	deny	VERB
ftr-486	575	27	tax	tax	NOUN
ftr-486	575	28	credit	credit	NOUN
ftr-486	575	29	for	for	ADP
ftr-486	575	30	the	the	DET
ftr-486	575	31	additional	additional	ADJ
ftr-486	575	32	$	$	SYM
ftr-486	575	33	6	6	NUM
ftr-486	575	34	in	in	ADP
ftr-486	575	35	the	the	DET
ftr-486	575	36	nature	nature	NOUN
ftr-486	575	37	of	of	ADP
ftr-486	575	38	interest	interest	NOUN
ftr-486	575	39	.	.	PUNCT
ftr-486	576	1	if	if	SCONJ
ftr-486	576	2	it	it	PRON
ftr-486	576	3	adds	add	VERB
ftr-486	576	4	$	$	SYM
ftr-486	576	5	106	106	NUM
ftr-486	576	6	to	to	PART
ftr-486	576	7	basis	basis	NOUN
ftr-486	576	8	one	one	NUM
ftr-486	576	9	year	year	NOUN
ftr-486	576	10	later	later	ADV
ftr-486	576	11	,	,	PUNCT
ftr-486	576	12	it	it	PRON
ftr-486	576	13	appears	appear	VERB
ftr-486	576	14	to	to	PART
ftr-486	576	15	take	take	VERB
ftr-486	576	16	account	account	NOUN
ftr-486	576	17	of	of	ADP
ftr-486	576	18	the	the	DET
ftr-486	576	19	interest	interest	NOUN
ftr-486	576	20	element	element	NOUN
ftr-486	576	21	,	,	PUNCT
ftr-486	576	22	but	but	CCONJ
ftr-486	576	23	$	$	SYM
ftr-486	576	24	106	106	NUM
ftr-486	576	25	is	be	AUX
ftr-486	576	26	merely	merely	ADV
ftr-486	576	27	the	the	DET
ftr-486	576	28	future	future	ADJ
ftr-486	576	29	value	value	NOUN
ftr-486	576	30	of	of	ADP
ftr-486	576	31	$	$	SYM
ftr-486	576	32	100	100	NUM
ftr-486	576	33	,	,	PUNCT
ftr-486	576	34	increased	increase	VERB
ftr-486	576	35	by	by	ADP
ftr-486	576	36	the	the	DET
ftr-486	576	37	after	after	ADP
ftr-486	576	38	-	-	PUNCT
ftr-486	576	39	tax	tax	NOUN
ftr-486	576	40	rate	rate	NOUN
ftr-486	576	41	of	of	ADP
ftr-486	576	42	interest	interest	NOUN
ftr-486	576	43	to	to	PART
ftr-486	576	44	compensate	compensate	VERB
ftr-486	576	45	for	for	ADP
ftr-486	576	46	the	the	DET
ftr-486	576	47	delay.67	delay.67	NOUN
ftr-486	576	48	thus	thus	ADV
ftr-486	576	49	,	,	PUNCT
ftr-486	576	50	the	the	DET
ftr-486	576	51	$	$	SYM
ftr-486	576	52	6	6	NUM
ftr-486	576	53	effectively	effectively	ADV
ftr-486	576	54	remains	remain	VERB
ftr-486	576	55	nondeductible	nondeductible	ADJ
ftr-486	576	56	.	.	PUNCT
ftr-486	577	1	whether	whether	SCONJ
ftr-486	577	2	purchasers	purchaser	NOUN
ftr-486	577	3	would	would	AUX
ftr-486	577	4	be	be	AUX
ftr-486	577	5	disadvantaged	disadvantage	VERB
ftr-486	577	6	by	by	ADP
ftr-486	577	7	the	the	DET
ftr-486	577	8	deferred	deferred	ADJ
ftr-486	577	9	basis	basis	NOUN
ftr-486	577	10	alternative	alternative	NOUN
ftr-486	577	11	might	might	AUX
ftr-486	577	12	depend	depend	VERB
ftr-486	577	13	upon	upon	SCONJ
ftr-486	577	14	how	how	SCONJ
ftr-486	577	15	often	often	ADV
ftr-486	577	16	basis	basis	NOUN
ftr-486	577	17	adjustments	adjustment	NOUN
ftr-486	577	18	are	be	AUX
ftr-486	577	19	made	make	VERB
ftr-486	577	20	and	and	CCONJ
ftr-486	577	21	upon	upon	SCONJ
ftr-486	577	22	the	the	DET
ftr-486	577	23	allocation	allocation	NOUN
ftr-486	577	24	of	of	ADP
ftr-486	577	25	the	the	DET
ftr-486	577	26	basis	basis	NOUN
ftr-486	577	27	additions	addition	NOUN
ftr-486	577	28	among	among	ADP
ftr-486	577	29	various	various	ADJ
ftr-486	577	30	assets	asset	NOUN
ftr-486	577	31	.	.	PUNCT
ftr-486	578	1	under	under	ADP
ftr-486	578	2	the	the	DET
ftr-486	578	3	regulations	regulation	NOUN
ftr-486	578	4	,	,	PUNCT
ftr-486	578	5	the	the	DET
ftr-486	578	6	noncontingent	noncontingent	NOUN
ftr-486	578	7	purchase	purchase	NOUN
ftr-486	578	8	price	price	NOUN
ftr-486	578	9	is	be	AUX
ftr-486	578	10	first	first	ADV
ftr-486	578	11	allocated	allocate	VERB
ftr-486	578	12	to	to	ADP
ftr-486	578	13	cash	cash	NOUN
ftr-486	578	14	and	and	CCONJ
ftr-486	578	15	marketable	marketable	ADJ
ftr-486	578	16	securities	security	NOUN
ftr-486	578	17	in	in	ADP
ftr-486	578	18	an	an	DET
ftr-486	578	19	amount	amount	NOUN
ftr-486	578	20	equal	equal	ADJ
ftr-486	578	21	to	to	ADP
ftr-486	578	22	market	market	NOUN
ftr-486	578	23	value.68	value.68	NOUN
ftr-486	578	24	the	the	DET
ftr-486	578	25	remainder	remainder	NOUN
ftr-486	578	26	of	of	ADP
ftr-486	578	27	the	the	DET
ftr-486	578	28	purchase	purchase	NOUN
ftr-486	578	29	price	price	NOUN
ftr-486	578	30	is	be	AUX
ftr-486	578	31	allocated	allocate	VERB
ftr-486	578	32	to	to	ADP
ftr-486	578	33	"	"	PUNCT
ftr-486	578	34	class	class	NOUN
ftr-486	578	35	iii	iii	NOUN
ftr-486	578	36	"	"	PUNCT
ftr-486	578	37	assets	asset	NOUN
ftr-486	578	38	-	-	PUNCT
ftr-486	578	39	all	all	DET
ftr-486	578	40	other	other	ADJ
ftr-486	578	41	assets	asset	NOUN
ftr-486	578	42	,	,	PUNCT
ftr-486	578	43	except	except	SCONJ
ftr-486	578	44	goodwill	goodwill	NOUN
ftr-486	578	45	and	and	CCONJ
ftr-486	578	46	going	go	VERB
ftr-486	578	47	concern	concern	NOUN
ftr-486	578	48	value	value	NOUN
ftr-486	578	49	-	-	PUNCT
ftr-486	578	50	in	in	ADP
ftr-486	578	51	proportion	proportion	NOUN
ftr-486	578	52	to	to	ADP
ftr-486	578	53	their	their	PRON
ftr-486	578	54	values	value	NOUN
ftr-486	578	55	but	but	CCONJ
ftr-486	578	56	not	not	PART
ftr-486	578	57	in	in	ADP
ftr-486	578	58	an	an	DET
ftr-486	578	59	amount	amount	NOUN
ftr-486	578	60	exceeding	exceed	VERB
ftr-486	578	61	fair	fair	ADJ
ftr-486	578	62	market	market	NOUN
ftr-486	578	63	value	value	NOUN
ftr-486	578	64	.	.	PUNCT
ftr-486	579	1	any	any	DET
ftr-486	579	2	remaining	remain	VERB
ftr-486	579	3	cost	cost	NOUN
ftr-486	579	4	is	be	AUX
ftr-486	579	5	allocated	allocate	VERB
ftr-486	579	6	to	to	ADP
ftr-486	579	7	goodwill	goodwill	NOUN
ftr-486	579	8	and	and	CCONJ
ftr-486	579	9	going	go	VERB
ftr-486	579	10	concern	concern	NOUN
ftr-486	579	11	value	value	NOUN
ftr-486	579	12	.	.	PUNCT
ftr-486	580	1	it	it	PRON
ftr-486	580	2	is	be	AUX
ftr-486	580	3	assumed	assume	VERB
ftr-486	580	4	that	that	SCONJ
ftr-486	580	5	with	with	ADP
ftr-486	580	6	the	the	DET
ftr-486	580	7	enactment	enactment	NOUN
ftr-486	580	8	of	of	ADP
ftr-486	580	9	section	section	NOUN
ftr-486	580	10	197	197	NUM
ftr-486	580	11	,	,	PUNCT
ftr-486	580	12	the	the	DET
ftr-486	580	13	regulations	regulation	NOUN
ftr-486	580	14	will	will	AUX
ftr-486	580	15	be	be	AUX
ftr-486	580	16	amended	amend	VERB
ftr-486	580	17	to	to	PART
ftr-486	580	18	redefine	redefine	VERB
ftr-486	580	19	the	the	DET
ftr-486	580	20	residual	residual	ADJ
ftr-486	580	21	category	category	NOUN
ftr-486	580	22	to	to	PART
ftr-486	580	23	include	include	VERB
ftr-486	580	24	all	all	DET
ftr-486	580	25	assets	asset	NOUN
ftr-486	580	26	subject	subject	ADJ
ftr-486	580	27	to	to	ADP
ftr-486	580	28	section	section	NOUN
ftr-486	580	29	197.69	197.69	NUM
ftr-486	580	30	if	if	SCONJ
ftr-486	580	31	the	the	DET
ftr-486	580	32	purchase	purchase	NOUN
ftr-486	580	33	price	price	NOUN
ftr-486	580	34	,	,	PUNCT
ftr-486	580	35	without	without	ADP
ftr-486	580	36	regard	regard	NOUN
ftr-486	580	37	to	to	ADP
ftr-486	580	38	contingent	contingent	ADJ
ftr-486	580	39	payments	payment	NOUN
ftr-486	580	40	,	,	PUNCT
ftr-486	580	41	exceeds	exceed	VERB
ftr-486	580	42	the	the	DET
ftr-486	580	43	fair	fair	ADJ
ftr-486	580	44	market	market	NOUN
ftr-486	580	45	value	value	NOUN
ftr-486	580	46	of	of	ADP
ftr-486	580	47	assets	asset	NOUN
ftr-486	580	48	other	other	ADJ
ftr-486	580	49	than	than	ADP
ftr-486	580	50	goodwill	goodwill	NOUN
ftr-486	580	51	and	and	CCONJ
ftr-486	580	52	other	other	ADJ
ftr-486	580	53	property	property	NOUN
ftr-486	580	54	subject	subject	NOUN
ftr-486	580	55	to	to	ADP
ftr-486	580	56	section	section	NOUN
ftr-486	580	57	197	197	NUM
ftr-486	580	58	,	,	PUNCT
ftr-486	580	59	then	then	ADV
ftr-486	580	60	any	any	DET
ftr-486	580	61	subsequent	subsequent	ADJ
ftr-486	580	62	adjustment	adjustment	NOUN
ftr-486	580	63	will	will	AUX
ftr-486	580	64	be	be	AUX
ftr-486	580	65	to	to	ADP
ftr-486	580	66	the	the	DET
ftr-486	580	67	basis	basis	NOUN
ftr-486	580	68	of	of	ADP
ftr-486	580	69	intangible	intangible	ADJ
ftr-486	580	70	assets	asset	NOUN
ftr-486	580	71	,	,	PUNCT
ftr-486	580	72	which	which	PRON
ftr-486	580	73	have	have	VERB
ftr-486	580	74	a	a	DET
ftr-486	580	75	uniform	uniform	ADJ
ftr-486	580	76	amortization	amortization	NOUN
ftr-486	580	77	period	period	NOUN
ftr-486	580	78	of	of	ADP
ftr-486	580	79	15	15	NUM
ftr-486	580	80	years	year	NOUN
ftr-486	580	81	.	.	PUNCT
ftr-486	581	1	in	in	ADP
ftr-486	581	2	these	these	DET
ftr-486	581	3	circumstances	circumstance	NOUN
ftr-486	581	4	,	,	PUNCT
ftr-486	581	5	adjusting	adjust	VERB
ftr-486	581	6	basis	basis	NOUN
ftr-486	581	7	at	at	ADP
ftr-486	581	8	the	the	DET
ftr-486	581	9	time	time	NOUN
ftr-486	581	10	of	of	ADP
ftr-486	581	11	payment	payment	NOUN
ftr-486	581	12	may	may	AUX
ftr-486	581	13	not	not	PART
ftr-486	581	14	be	be	AUX
ftr-486	581	15	particularly	particularly	ADV
ftr-486	581	16	troublesome	troublesome	ADJ
ftr-486	581	17	,	,	PUNCT
ftr-486	581	18	even	even	ADV
ftr-486	581	19	if	if	SCONJ
ftr-486	581	20	,	,	PUNCT
ftr-486	581	21	as	as	SCONJ
ftr-486	581	22	discussed	discuss	VERB
ftr-486	581	23	below	below	ADV
ftr-486	581	24	,	,	PUNCT
ftr-486	581	25	a	a	DET
ftr-486	581	26	new	new	ADJ
ftr-486	581	27	15	15	NUM
ftr-486	581	28	-	-	PUNCT
ftr-486	581	29	year	year	NOUN
ftr-486	581	30	period	period	NOUN
ftr-486	581	31	begins	begin	VERB
ftr-486	581	32	each	each	DET
ftr-486	581	33	time	time	NOUN
ftr-486	581	34	there	there	PRON
ftr-486	581	35	is	be	VERB
ftr-486	581	36	a	a	DET
ftr-486	581	37	basis	basis	NOUN
ftr-486	581	38	addition	addition	NOUN
ftr-486	581	39	.	.	PUNCT
ftr-486	582	1	67	67	NUM
ftr-486	582	2	.	.	PUNCT
ftr-486	583	1	see	see	VERB
ftr-486	583	2	supra	supra	PROPN
ftr-486	583	3	text	text	NOUN
ftr-486	583	4	accompanying	accompanying	ADJ
ftr-486	583	5	note	note	NOUN
ftr-486	583	6	14	14	NUM
ftr-486	583	7	.	.	PUNCT
ftr-486	584	1	68	68	NUM
ftr-486	584	2	.	.	PUNCT
ftr-486	585	1	temp	temp	NOUN
ftr-486	585	2	.	.	PUNCT
ftr-486	586	1	regs	regs	PROPN
ftr-486	586	2	.	.	PUNCT
ftr-486	587	1	§	§	PROPN
ftr-486	587	2	1.338(b)-2	1.338(b)-2	NUM
ftr-486	587	3	.	.	PUNCT
ftr-486	588	1	see	see	VERB
ftr-486	588	2	youngwood	youngwood	NOUN
ftr-486	588	3	,	,	PUNCT
ftr-486	588	4	supra	supra	ADJ
ftr-486	588	5	note	note	NOUN
ftr-486	588	6	2	2	NUM
ftr-486	588	7	,	,	PUNCT
ftr-486	588	8	at	at	ADP
ftr-486	588	9	772	772	NUM
ftr-486	588	10	(	(	PUNCT
ftr-486	588	11	describing	describe	VERB
ftr-486	588	12	method	method	NOUN
ftr-486	588	13	of	of	ADP
ftr-486	588	14	allocation	allocation	NOUN
ftr-486	588	15	)	)	PUNCT
ftr-486	588	16	.	.	PUNCT
ftr-486	589	1	69	69	NUM
ftr-486	589	2	.	.	PUNCT
ftr-486	590	1	h.r	h.r	PROPN
ftr-486	590	2	.	.	PROPN
ftr-486	590	3	rep	rep	PROPN
ftr-486	590	4	.	.	PROPN
ftr-486	591	1	no	no	PROPN
ftr-486	591	2	.	.	NOUN
ftr-486	591	3	111	111	NUM
ftr-486	591	4	,	,	PUNCT
ftr-486	591	5	103d	103d	NUM
ftr-486	591	6	cong	cong	NOUN
ftr-486	591	7	.	.	PUNCT
ftr-486	592	1	,	,	PUNCT
ftr-486	592	2	1st	1st	ADJ
ftr-486	592	3	sess	sess	NOUN
ftr-486	592	4	.	.	PUNCT
ftr-486	593	1	776	776	NUM
ftr-486	593	2	(	(	PUNCT
ftr-486	593	3	1993	1993	NUM
ftr-486	593	4	)	)	PUNCT
ftr-486	593	5	,	,	PUNCT
ftr-486	593	6	reprinted	reprint	VERB
ftr-486	593	7	in	in	ADP
ftr-486	593	8	1993	1993	NUM
ftr-486	593	9	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-486	593	10	.	.	PUNCT
ftr-486	593	11	378	378	NUM
ftr-486	593	12	,	,	PUNCT
ftr-486	593	13	1007	1007	NUM
ftr-486	593	14	.	.	PUNCT
ftr-486	594	1	[	[	X
ftr-486	594	2	vol	vol	NOUN
ftr-486	594	3	.	.	PUNCT
ftr-486	595	1	2:12	2:12	NUM
ftr-486	595	2	assumption	assumption	NOUN
ftr-486	595	3	of	of	ADP
ftr-486	595	4	contingent	contingent	ADJ
ftr-486	595	5	liabilities	liability	NOUN
ftr-486	595	6	on	on	ADP
ftr-486	595	7	sale	sale	NOUN
ftr-486	595	8	of	of	ADP
ftr-486	595	9	a	a	DET
ftr-486	595	10	business	business	NOUN
ftr-486	595	11	the	the	DET
ftr-486	595	12	adjustment	adjustment	NOUN
ftr-486	595	13	is	be	AUX
ftr-486	595	14	more	more	ADV
ftr-486	595	15	difficult	difficult	ADJ
ftr-486	595	16	if	if	SCONJ
ftr-486	595	17	the	the	DET
ftr-486	595	18	noncontingent	noncontingent	NOUN
ftr-486	595	19	consideration	consideration	NOUN
ftr-486	595	20	allocated	allocate	VERB
ftr-486	595	21	to	to	ADP
ftr-486	595	22	class	class	NOUN
ftr-486	595	23	iii	iii	NOUN
ftr-486	595	24	assets	asset	NOUN
ftr-486	595	25	is	be	AUX
ftr-486	595	26	less	less	ADJ
ftr-486	595	27	than	than	ADP
ftr-486	595	28	fair	fair	ADJ
ftr-486	595	29	market	market	NOUN
ftr-486	595	30	value	value	NOUN
ftr-486	595	31	,	,	PUNCT
ftr-486	595	32	for	for	ADP
ftr-486	595	33	at	at	ADV
ftr-486	595	34	least	least	ADV
ftr-486	595	35	two	two	NUM
ftr-486	595	36	reasons	reason	NOUN
ftr-486	595	37	.	.	PUNCT
ftr-486	596	1	first	first	ADV
ftr-486	596	2	,	,	PUNCT
ftr-486	596	3	if	if	SCONJ
ftr-486	596	4	this	this	PRON
ftr-486	596	5	occurs	occur	VERB
ftr-486	596	6	,	,	PUNCT
ftr-486	596	7	there	there	PRON
ftr-486	596	8	will	will	AUX
ftr-486	596	9	be	be	AUX
ftr-486	596	10	basis	basis	NOUN
ftr-486	596	11	adjustments	adjustment	NOUN
ftr-486	596	12	,	,	PUNCT
ftr-486	596	13	perhaps	perhaps	ADV
ftr-486	596	14	recurring	recur	VERB
ftr-486	596	15	basis	basis	NOUN
ftr-486	596	16	adjustments	adjustment	NOUN
ftr-486	596	17	,	,	PUNCT
ftr-486	596	18	potentially	potentially	ADV
ftr-486	596	19	to	to	ADP
ftr-486	596	20	numerous	numerous	ADJ
ftr-486	596	21	class	class	NOUN
ftr-486	596	22	i	i	NOUN
ftr-486	596	23	assets	asset	NOUN
ftr-486	596	24	,	,	PUNCT
ftr-486	596	25	including	include	VERB
ftr-486	596	26	inventory	inventory	NOUN
ftr-486	596	27	,	,	PUNCT
ftr-486	596	28	accounts	account	VERB
ftr-486	596	29	receivable	receivable	ADJ
ftr-486	596	30	,	,	PUNCT
ftr-486	596	31	and	and	CCONJ
ftr-486	596	32	depreciable	depreciable	ADJ
ftr-486	596	33	property	property	NOUN
ftr-486	596	34	.	.	PUNCT
ftr-486	597	1	second	second	ADJ
ftr-486	597	2	,	,	PUNCT
ftr-486	597	3	merely	merely	ADV
ftr-486	597	4	allocating	allocate	VERB
ftr-486	597	5	an	an	DET
ftr-486	597	6	amount	amount	NOUN
ftr-486	597	7	to	to	PART
ftr-486	597	8	bring	bring	VERB
ftr-486	597	9	the	the	DET
ftr-486	597	10	basis	basis	NOUN
ftr-486	597	11	of	of	ADP
ftr-486	597	12	these	these	DET
ftr-486	597	13	assets	asset	NOUN
ftr-486	597	14	up	up	ADP
ftr-486	597	15	to	to	ADP
ftr-486	597	16	their	their	PRON
ftr-486	597	17	fair	fair	ADJ
ftr-486	597	18	market	market	NOUN
ftr-486	597	19	value	value	NOUN
ftr-486	597	20	at	at	ADP
ftr-486	597	21	the	the	DET
ftr-486	597	22	time	time	NOUN
ftr-486	597	23	of	of	ADP
ftr-486	597	24	sale	sale	NOUN
ftr-486	597	25	,	,	PUNCT
ftr-486	597	26	and	and	CCONJ
ftr-486	597	27	depreciating	depreciate	VERB
ftr-486	597	28	this	this	DET
ftr-486	597	29	amount	amount	NOUN
ftr-486	597	30	over	over	ADP
ftr-486	597	31	the	the	DET
ftr-486	597	32	original	original	ADJ
ftr-486	597	33	recovery	recovery	NOUN
ftr-486	597	34	period	period	NOUN
ftr-486	597	35	,	,	PUNCT
ftr-486	597	36	does	do	AUX
ftr-486	597	37	not	not	PART
ftr-486	597	38	produce	produce	VERB
ftr-486	597	39	the	the	DET
ftr-486	597	40	correct	correct	ADJ
ftr-486	597	41	result	result	NOUN
ftr-486	597	42	.	.	PUNCT
ftr-486	598	1	both	both	DET
ftr-486	598	2	fair	fair	ADJ
ftr-486	598	3	market	market	NOUN
ftr-486	598	4	value	value	NOUN
ftr-486	598	5	and	and	CCONJ
ftr-486	598	6	the	the	DET
ftr-486	598	7	recovery	recovery	NOUN
ftr-486	598	8	period	period	NOUN
ftr-486	598	9	must	must	AUX
ftr-486	598	10	be	be	AUX
ftr-486	598	11	adjusted	adjust	VERB
ftr-486	598	12	.	.	PUNCT
ftr-486	599	1	in	in	ADP
ftr-486	599	2	the	the	DET
ftr-486	599	3	example	example	NOUN
ftr-486	599	4	,	,	PUNCT
ftr-486	599	5	the	the	DET
ftr-486	599	6	deferred	deferred	ADJ
ftr-486	599	7	basis	basis	NOUN
ftr-486	599	8	approach	approach	NOUN
ftr-486	599	9	provides	provide	VERB
ftr-486	599	10	the	the	DET
ftr-486	599	11	buyer	buyer	NOUN
ftr-486	599	12	with	with	ADP
ftr-486	599	13	basis	basis	NOUN
ftr-486	599	14	of	of	ADP
ftr-486	599	15	$	$	SYM
ftr-486	599	16	106	106	NUM
ftr-486	599	17	one	one	NUM
ftr-486	599	18	year	year	NOUN
ftr-486	599	19	after	after	ADP
ftr-486	599	20	the	the	DET
ftr-486	599	21	sale	sale	NOUN
ftr-486	599	22	,	,	PUNCT
ftr-486	599	23	in	in	ADP
ftr-486	599	24	lieu	lieu	NOUN
ftr-486	599	25	of	of	ADP
ftr-486	599	26	$	$	SYM
ftr-486	599	27	100	100	NUM
ftr-486	599	28	at	at	ADP
ftr-486	599	29	the	the	DET
ftr-486	599	30	time	time	NOUN
ftr-486	599	31	of	of	ADP
ftr-486	599	32	the	the	DET
ftr-486	599	33	sale	sale	NOUN
ftr-486	599	34	.	.	PUNCT
ftr-486	600	1	as	as	SCONJ
ftr-486	600	2	noted	note	VERB
ftr-486	600	3	,	,	PUNCT
ftr-486	600	4	these	these	DET
ftr-486	600	5	two	two	NUM
ftr-486	600	6	amounts	amount	NOUN
ftr-486	600	7	are	be	AUX
ftr-486	600	8	equivalent	equivalent	ADJ
ftr-486	600	9	in	in	ADP
ftr-486	600	10	present	present	ADJ
ftr-486	600	11	value	value	NOUN
ftr-486	600	12	.	.	PUNCT
ftr-486	601	1	assume	assume	VERB
ftr-486	601	2	that	that	SCONJ
ftr-486	601	3	if	if	SCONJ
ftr-486	601	4	added	add	VERB
ftr-486	601	5	to	to	ADP
ftr-486	601	6	basis	basis	NOUN
ftr-486	601	7	at	at	ADP
ftr-486	601	8	the	the	DET
ftr-486	601	9	time	time	NOUN
ftr-486	601	10	of	of	ADP
ftr-486	601	11	the	the	DET
ftr-486	601	12	purchase	purchase	NOUN
ftr-486	601	13	,	,	PUNCT
ftr-486	601	14	the	the	DET
ftr-486	601	15	$	$	SYM
ftr-486	601	16	100	100	NUM
ftr-486	601	17	would	would	AUX
ftr-486	601	18	have	have	AUX
ftr-486	601	19	been	be	AUX
ftr-486	601	20	allocated	allocate	VERB
ftr-486	601	21	to	to	ADP
ftr-486	601	22	a	a	DET
ftr-486	601	23	depreciable	depreciable	ADJ
ftr-486	601	24	asset	asset	NOUN
ftr-486	601	25	that	that	PRON
ftr-486	601	26	has	have	VERB
ftr-486	601	27	a	a	DET
ftr-486	601	28	five	five	NUM
ftr-486	601	29	year	year	NOUN
ftr-486	601	30	recovery	recovery	NOUN
ftr-486	601	31	period	period	NOUN
ftr-486	601	32	and	and	CCONJ
ftr-486	601	33	is	be	AUX
ftr-486	601	34	worth	worth	ADJ
ftr-486	601	35	$	$	SYM
ftr-486	601	36	100	100	NUM
ftr-486	601	37	at	at	ADP
ftr-486	601	38	that	that	DET
ftr-486	601	39	time	time	NOUN
ftr-486	601	40	.	.	PUNCT
ftr-486	602	1	if	if	SCONJ
ftr-486	602	2	the	the	DET
ftr-486	602	3	basis	basis	NOUN
ftr-486	602	4	adjustment	adjustment	NOUN
ftr-486	602	5	is	be	AUX
ftr-486	602	6	deferred	defer	VERB
ftr-486	602	7	,	,	PUNCT
ftr-486	602	8	p	p	PRON
ftr-486	602	9	will	will	AUX
ftr-486	602	10	have	have	VERB
ftr-486	602	11	depreciation	depreciation	NOUN
ftr-486	602	12	deductions	deduction	NOUN
ftr-486	602	13	of	of	ADP
ftr-486	602	14	equivalent	equivalent	ADJ
ftr-486	602	15	value	value	NOUN
ftr-486	602	16	only	only	ADV
ftr-486	602	17	if	if	SCONJ
ftr-486	602	18	$	$	SYM
ftr-486	602	19	106	106	NUM
ftr-486	602	20	is	be	AUX
ftr-486	602	21	added	add	VERB
ftr-486	602	22	to	to	ADP
ftr-486	602	23	the	the	DET
ftr-486	602	24	basis	basis	NOUN
ftr-486	602	25	of	of	ADP
ftr-486	602	26	this	this	DET
ftr-486	602	27	asset	asset	NOUN
ftr-486	602	28	one	one	NUM
ftr-486	602	29	year	year	NOUN
ftr-486	602	30	later	later	ADV
ftr-486	602	31	and	and	CCONJ
ftr-486	602	32	is	be	AUX
ftr-486	602	33	recovered	recover	VERB
ftr-486	602	34	over	over	ADP
ftr-486	602	35	five	five	NUM
ftr-486	602	36	years	year	NOUN
ftr-486	602	37	from	from	ADP
ftr-486	602	38	the	the	DET
ftr-486	602	39	time	time	NOUN
ftr-486	602	40	of	of	ADP
ftr-486	602	41	payment	payment	NOUN
ftr-486	602	42	,	,	PUNCT
ftr-486	602	43	not	not	PART
ftr-486	602	44	from	from	ADP
ftr-486	602	45	the	the	DET
ftr-486	602	46	acquisition	acquisition	NOUN
ftr-486	602	47	date.7	date.7	NOUN
ftr-486	602	48	°	°	PROPN
ftr-486	602	49	to	to	PART
ftr-486	602	50	permit	permit	VERB
ftr-486	602	51	this	this	PRON
ftr-486	602	52	to	to	PART
ftr-486	602	53	occur	occur	VERB
ftr-486	602	54	,	,	PUNCT
ftr-486	602	55	fair	fair	ADJ
ftr-486	602	56	market	market	NOUN
ftr-486	602	57	value	value	NOUN
ftr-486	602	58	at	at	ADP
ftr-486	602	59	the	the	DET
ftr-486	602	60	time	time	NOUN
ftr-486	602	61	of	of	ADP
ftr-486	602	62	the	the	DET
ftr-486	602	63	sale	sale	NOUN
ftr-486	602	64	(	(	PUNCT
ftr-486	602	65	$	$	SYM
ftr-486	602	66	100	100	NUM
ftr-486	602	67	)	)	PUNCT
ftr-486	602	68	must	must	AUX
ftr-486	602	69	be	be	AUX
ftr-486	602	70	adjusted	adjust	VERB
ftr-486	602	71	by	by	ADP
ftr-486	602	72	an	an	DET
ftr-486	602	73	assumed	assumed	ADJ
ftr-486	602	74	after	after	ADP
ftr-486	602	75	-	-	PUNCT
ftr-486	602	76	tax	tax	NOUN
ftr-486	602	77	rate	rate	NOUN
ftr-486	602	78	of	of	ADP
ftr-486	602	79	return	return	NOUN
ftr-486	602	80	(	(	PUNCT
ftr-486	602	81	e.g.	e.g.	ADV
ftr-486	602	82	,	,	PUNCT
ftr-486	602	83	6	6	NUM
ftr-486	602	84	%	%	NOUN
ftr-486	602	85	)	)	PUNCT
ftr-486	602	86	to	to	PART
ftr-486	602	87	determine	determine	VERB
ftr-486	602	88	the	the	DET
ftr-486	602	89	equivalent	equivalent	ADJ
ftr-486	602	90	value	value	NOUN
ftr-486	602	91	at	at	ADP
ftr-486	602	92	the	the	DET
ftr-486	602	93	time	time	NOUN
ftr-486	602	94	of	of	ADP
ftr-486	602	95	payment	payment	NOUN
ftr-486	602	96	(	(	PUNCT
ftr-486	602	97	$	$	SYM
ftr-486	602	98	106	106	NUM
ftr-486	602	99	)	)	PUNCT
ftr-486	602	100	.	.	PUNCT
ftr-486	603	1	these	these	DET
ftr-486	603	2	suggestions	suggestion	NOUN
ftr-486	603	3	for	for	ADP
ftr-486	603	4	an	an	DET
ftr-486	603	5	increase	increase	NOUN
ftr-486	603	6	in	in	ADP
ftr-486	603	7	the	the	DET
ftr-486	603	8	fair	fair	ADJ
ftr-486	603	9	market	market	NOUN
ftr-486	603	10	value	value	NOUN
ftr-486	603	11	(	(	PUNCT
ftr-486	603	12	which	which	PRON
ftr-486	603	13	probably	probably	ADV
ftr-486	603	14	helps	help	VERB
ftr-486	603	15	taxpayers	taxpayer	NOUN
ftr-486	603	16	)	)	PUNCT
ftr-486	603	17	and	and	CCONJ
ftr-486	603	18	a	a	DET
ftr-486	603	19	new	new	ADJ
ftr-486	603	20	recovery	recovery	NOUN
ftr-486	603	21	period	period	NOUN
ftr-486	603	22	for	for	ADP
ftr-486	603	23	each	each	DET
ftr-486	603	24	basis	basis	NOUN
ftr-486	603	25	addition	addition	NOUN
ftr-486	603	26	(	(	PUNCT
ftr-486	603	27	which	which	PRON
ftr-486	603	28	clearly	clearly	ADV
ftr-486	603	29	harms	harm	VERB
ftr-486	603	30	taxpayers	taxpayer	NOUN
ftr-486	603	31	)	)	PUNCT
ftr-486	603	32	might	might	AUX
ftr-486	603	33	appear	appear	VERB
ftr-486	603	34	odd	odd	ADJ
ftr-486	603	35	and	and	CCONJ
ftr-486	603	36	not	not	PART
ftr-486	603	37	consistent	consistent	ADJ
ftr-486	603	38	with	with	ADP
ftr-486	603	39	present	present	ADJ
ftr-486	603	40	practice.71	practice.71	NOUN
ftr-486	603	41	it	it	PRON
ftr-486	603	42	is	be	AUX
ftr-486	603	43	probably	probably	ADV
ftr-486	603	44	even	even	ADV
ftr-486	603	45	odder	odd	ADJ
ftr-486	603	46	when	when	SCONJ
ftr-486	603	47	cost	cost	NOUN
ftr-486	603	48	recovery	recovery	NOUN
ftr-486	603	49	occurs	occur	VERB
ftr-486	603	50	on	on	ADP
ftr-486	603	51	the	the	DET
ftr-486	603	52	asset	asset	NOUN
ftr-486	603	53	's	's	PART
ftr-486	603	54	disposition	disposition	NOUN
ftr-486	603	55	.	.	PUNCT
ftr-486	604	1	in	in	ADP
ftr-486	604	2	that	that	DET
ftr-486	604	3	case	case	NOUN
ftr-486	604	4	,	,	PUNCT
ftr-486	604	5	if	if	SCONJ
ftr-486	604	6	the	the	DET
ftr-486	604	7	basis	basis	NOUN
ftr-486	604	8	arises	arise	VERB
ftr-486	604	9	one	one	NUM
ftr-486	604	10	year	year	NOUN
ftr-486	604	11	after	after	ADP
ftr-486	604	12	purchase	purchase	NOUN
ftr-486	604	13	,	,	PUNCT
ftr-486	604	14	the	the	DET
ftr-486	604	15	larger	large	ADJ
ftr-486	604	16	basis	basis	NOUN
ftr-486	604	17	offset	offset	NOUN
ftr-486	604	18	should	should	AUX
ftr-486	604	19	be	be	AUX
ftr-486	604	20	allowed	allow	VERB
ftr-486	604	21	one	one	NUM
ftr-486	604	22	year	year	NOUN
ftr-486	604	23	after	after	ADP
ftr-486	604	24	sale	sale	NOUN
ftr-486	604	25	.	.	PUNCT
ftr-486	604	26	'	'	PUNCT
ftr-486	605	1	perhaps	perhaps	ADV
ftr-486	605	2	,	,	PUNCT
ftr-486	605	3	an	an	DET
ftr-486	605	4	70	70	NUM
ftr-486	605	5	.	.	PUNCT
ftr-486	606	1	each	each	DET
ftr-486	606	2	amount	amount	NOUN
ftr-486	606	3	claimed	claim	VERB
ftr-486	606	4	as	as	ADP
ftr-486	606	5	depreciation	depreciation	NOUN
ftr-486	606	6	would	would	AUX
ftr-486	606	7	be	be	AUX
ftr-486	606	8	one	one	NUM
ftr-486	606	9	year	year	NOUN
ftr-486	606	10	later	later	ADV
ftr-486	606	11	and	and	CCONJ
ftr-486	606	12	6	6	NUM
ftr-486	606	13	%	%	NOUN
ftr-486	606	14	larger	large	ADJ
ftr-486	606	15	than	than	SCONJ
ftr-486	606	16	if	if	SCONJ
ftr-486	606	17	$	$	SYM
ftr-486	606	18	100	100	NUM
ftr-486	606	19	were	be	AUX
ftr-486	606	20	added	add	VERB
ftr-486	606	21	to	to	ADP
ftr-486	606	22	basis	basis	NOUN
ftr-486	606	23	at	at	ADP
ftr-486	606	24	the	the	DET
ftr-486	606	25	time	time	NOUN
ftr-486	606	26	of	of	ADP
ftr-486	606	27	sale	sale	NOUN
ftr-486	606	28	.	.	PUNCT
ftr-486	607	1	see	see	VERB
ftr-486	607	2	halperin	halperin	NOUN
ftr-486	607	3	,	,	PUNCT
ftr-486	607	4	supra	supra	PROPN
ftr-486	607	5	note	note	NOUN
ftr-486	607	6	5	5	NUM
ftr-486	607	7	,	,	PUNCT
ftr-486	607	8	at	at	ADP
ftr-486	607	9	537	537	NUM
ftr-486	607	10	.	.	PUNCT
ftr-486	608	1	as	as	SCONJ
ftr-486	608	2	shown	show	VERB
ftr-486	608	3	in	in	ADP
ftr-486	608	4	the	the	DET
ftr-486	608	5	case	case	NOUN
ftr-486	608	6	of	of	ADP
ftr-486	608	7	the	the	DET
ftr-486	608	8	deduction	deduction	NOUN
ftr-486	608	9	for	for	ADP
ftr-486	608	10	deferred	deferred	ADJ
ftr-486	608	11	compensation	compensation	NOUN
ftr-486	608	12	,	,	PUNCT
ftr-486	608	13	the	the	DET
ftr-486	608	14	increase	increase	NOUN
ftr-486	608	15	compensates	compensate	VERB
ftr-486	608	16	for	for	ADP
ftr-486	608	17	the	the	DET
ftr-486	608	18	delay	delay	NOUN
ftr-486	608	19	.	.	PUNCT
ftr-486	609	1	alternatively	alternatively	ADV
ftr-486	609	2	,	,	PUNCT
ftr-486	609	3	$	$	SYM
ftr-486	609	4	106	106	NUM
ftr-486	609	5	could	could	AUX
ftr-486	609	6	be	be	AUX
ftr-486	609	7	discounted	discount	VERB
ftr-486	609	8	back	back	ADV
ftr-486	609	9	to	to	ADP
ftr-486	609	10	the	the	DET
ftr-486	609	11	point	point	NOUN
ftr-486	609	12	of	of	ADP
ftr-486	609	13	sale	sale	NOUN
ftr-486	609	14	to	to	PART
ftr-486	609	15	create	create	VERB
ftr-486	609	16	a	a	DET
ftr-486	609	17	retroactive	retroactive	ADJ
ftr-486	609	18	$	$	SYM
ftr-486	609	19	100	100	NUM
ftr-486	609	20	increase	increase	NOUN
ftr-486	609	21	in	in	ADP
ftr-486	609	22	basis	basis	NOUN
ftr-486	609	23	at	at	ADP
ftr-486	609	24	that	that	DET
ftr-486	609	25	time	time	NOUN
ftr-486	609	26	,	,	PUNCT
ftr-486	609	27	but	but	CCONJ
ftr-486	609	28	this	this	DET
ftr-486	609	29	approach	approach	NOUN
ftr-486	609	30	would	would	AUX
ftr-486	609	31	require	require	VERB
ftr-486	609	32	reopening	reopen	VERB
ftr-486	609	33	earlier	early	ADJ
ftr-486	609	34	returns	return	NOUN
ftr-486	609	35	every	every	DET
ftr-486	609	36	time	time	NOUN
ftr-486	609	37	a	a	DET
ftr-486	609	38	basis	basis	NOUN
ftr-486	609	39	adjustment	adjustment	NOUN
ftr-486	609	40	occurs	occur	VERB
ftr-486	609	41	.	.	PUNCT
ftr-486	610	1	71	71	NUM
ftr-486	610	2	.	.	PUNCT
ftr-486	611	1	the	the	DET
ftr-486	611	2	irs	irs	PROPN
ftr-486	611	3	suggests	suggest	VERB
ftr-486	611	4	that	that	SCONJ
ftr-486	611	5	cost	cost	NOUN
ftr-486	611	6	recovery	recovery	NOUN
ftr-486	611	7	should	should	AUX
ftr-486	611	8	occur	occur	VERB
ftr-486	611	9	over	over	ADP
ftr-486	611	10	the	the	DET
ftr-486	611	11	original	original	ADJ
ftr-486	611	12	period	period	NOUN
ftr-486	611	13	,	,	PUNCT
ftr-486	611	14	with	with	ADP
ftr-486	611	15	the	the	DET
ftr-486	611	16	amounts	amount	NOUN
ftr-486	611	17	allocable	allocable	ADJ
ftr-486	611	18	to	to	ADP
ftr-486	611	19	years	year	NOUN
ftr-486	611	20	prior	prior	ADV
ftr-486	611	21	to	to	ADP
ftr-486	611	22	the	the	DET
ftr-486	611	23	year	year	NOUN
ftr-486	611	24	of	of	ADP
ftr-486	611	25	the	the	DET
ftr-486	611	26	basis	basis	NOUN
ftr-486	611	27	adjustment	adjustment	NOUN
ftr-486	611	28	being	be	AUX
ftr-486	611	29	spread	spread	VERB
ftr-486	611	30	over	over	ADP
ftr-486	611	31	the	the	DET
ftr-486	611	32	remaining	remain	VERB
ftr-486	611	33	period	period	NOUN
ftr-486	611	34	.	.	PUNCT
ftr-486	612	1	prop	prop	NOUN
ftr-486	612	2	.	.	PUNCT
ftr-486	612	3	regs	regs	PROPN
ftr-486	612	4	.	.	PUNCT
ftr-486	613	1	§	§	PROPN
ftr-486	613	2	1.168	1.168	NUM
ftr-486	613	3	-	-	SYM
ftr-486	613	4	2(d)(3	2(d)(3	NUM
ftr-486	613	5	)	)	PUNCT
ftr-486	613	6	.	.	PUNCT
ftr-486	614	1	see	see	VERB
ftr-486	614	2	temp	temp	NOUN
ftr-486	614	3	.	.	PUNCT
ftr-486	615	1	regs	regs	PROPN
ftr-486	615	2	.	.	PUNCT
ftr-486	616	1	§	§	PROPN
ftr-486	616	2	1.338(b)-3(d	1.338(b)-3(d	PROPN
ftr-486	616	3	)	)	PUNCT
ftr-486	616	4	.	.	PUNCT
ftr-486	617	1	h.r	h.r	PROPN
ftr-486	617	2	.	.	PROPN
ftr-486	617	3	rep	rep	PROPN
ftr-486	617	4	.	.	PROPN
ftr-486	618	1	no	no	PROPN
ftr-486	618	2	.	.	NOUN
ftr-486	618	3	111	111	NUM
ftr-486	618	4	,	,	PUNCT
ftr-486	618	5	103d	103d	NUM
ftr-486	618	6	cong	cong	NOUN
ftr-486	618	7	.	.	PUNCT
ftr-486	619	1	,	,	PUNCT
ftr-486	619	2	1st	1st	ADJ
ftr-486	619	3	sess	sess	NOUN
ftr-486	619	4	.	.	PUNCT
ftr-486	620	1	772	772	NUM
ftr-486	620	2	(	(	PUNCT
ftr-486	620	3	1993	1993	NUM
ftr-486	620	4	)	)	PUNCT
ftr-486	620	5	,	,	PUNCT
ftr-486	620	6	reprinted	reprint	VERB
ftr-486	620	7	in	in	ADP
ftr-486	620	8	1993	1993	NUM
ftr-486	620	9	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-486	620	10	.	.	PUNCT
ftr-486	620	11	378	378	NUM
ftr-486	620	12	.	.	NUM
ftr-486	620	13	1003	1003	NUM
ftr-486	620	14	;	;	PUNCT
ftr-486	620	15	schler	schler	NOUN
ftr-486	620	16	,	,	PUNCT
ftr-486	620	17	supra	supra	PROPN
ftr-486	620	18	note	note	NOUN
ftr-486	620	19	2	2	NUM
ftr-486	620	20	,	,	PUNCT
ftr-486	620	21	at	at	ADP
ftr-486	620	22	611	611	NUM
ftr-486	620	23	.	.	PUNCT
ftr-486	621	1	there	there	PRON
ftr-486	621	2	is	be	VERB
ftr-486	621	3	no	no	DET
ftr-486	621	4	indication	indication	NOUN
ftr-486	621	5	that	that	SCONJ
ftr-486	621	6	the	the	DET
ftr-486	621	7	irs	irs	PROPN
ftr-486	621	8	would	would	AUX
ftr-486	621	9	adjust	adjust	VERB
ftr-486	621	10	the	the	DET
ftr-486	621	11	fair	fair	ADJ
ftr-486	621	12	market	market	NOUN
ftr-486	621	13	value	value	NOUN
ftr-486	621	14	.	.	PUNCT
ftr-486	622	1	72	72	NUM
ftr-486	622	2	.	.	PUNCT
ftr-486	623	1	halperin	halperin	PROPN
ftr-486	623	2	,	,	PUNCT
ftr-486	623	3	supra	supra	PROPN
ftr-486	623	4	note	note	NOUN
ftr-486	623	5	5	5	NUM
ftr-486	623	6	,	,	PUNCT
ftr-486	623	7	at	at	ADP
ftr-486	623	8	537	537	NUM
ftr-486	623	9	n.118	n.118	NUM
ftr-486	623	10	.	.	PUNCT
ftr-486	624	1	in	in	ADP
ftr-486	624	2	this	this	DET
ftr-486	624	3	case	case	NOUN
ftr-486	624	4	,	,	PUNCT
ftr-486	624	5	since	since	SCONJ
ftr-486	624	6	it	it	PRON
ftr-486	624	7	would	would	AUX
ftr-486	624	8	not	not	PART
ftr-486	624	9	affect	affect	VERB
ftr-486	624	10	past	past	ADJ
ftr-486	624	11	years	year	NOUN
ftr-486	624	12	,	,	PUNCT
ftr-486	624	13	it	it	PRON
ftr-486	624	14	would	would	AUX
ftr-486	624	15	be	be	AUX
ftr-486	624	16	simpler	simple	ADJ
ftr-486	624	17	to	to	PART
ftr-486	624	18	discount	discount	VERB
ftr-486	624	19	the	the	DET
ftr-486	624	20	amount	amount	NOUN
ftr-486	624	21	to	to	PART
ftr-486	624	22	be	be	AUX
ftr-486	624	23	added	add	VERB
ftr-486	624	24	to	to	PART
ftr-486	624	25	basis	basis	VERB
ftr-486	624	26	back	back	ADV
ftr-486	624	27	to	to	ADP
ftr-486	624	28	an	an	DET
ftr-486	624	29	equivalent	equivalent	ADJ
ftr-486	624	30	value	value	NOUN
ftr-486	624	31	at	at	ADP
ftr-486	624	32	the	the	DET
ftr-486	624	33	time	time	NOUN
ftr-486	624	34	of	of	ADP
ftr-486	624	35	the	the	DET
ftr-486	624	36	business	business	NOUN
ftr-486	624	37	acquisition	acquisition	NOUN
ftr-486	624	38	.	.	PUNCT
ftr-486	625	1	adding	add	VERB
ftr-486	625	2	this	this	DET
ftr-486	625	3	lower	low	ADJ
ftr-486	625	4	amount	amount	NOUN
ftr-486	625	5	to	to	ADP
ftr-486	625	6	basis	basis	NOUN
ftr-486	625	7	would	would	AUX
ftr-486	625	8	allow	allow	VERB
ftr-486	625	9	the	the	DET
ftr-486	625	10	basis	basis	NOUN
ftr-486	625	11	offset	offset	NOUN
ftr-486	625	12	to	to	PART
ftr-486	625	13	be	be	AUX
ftr-486	625	14	taken	take	VERB
ftr-486	625	15	into	into	ADP
ftr-486	625	16	account	account	NOUN
ftr-486	625	17	at	at	ADP
ftr-486	625	18	the	the	DET
ftr-486	625	19	time	time	NOUN
ftr-486	625	20	of	of	ADP
ftr-486	625	21	sale	sale	NOUN
ftr-486	625	22	.	.	PUNCT
ftr-486	626	1	however	however	ADV
ftr-486	626	2	,	,	PUNCT
ftr-486	626	3	it	it	PRON
ftr-486	626	4	would	would	AUX
ftr-486	626	5	be	be	AUX
ftr-486	626	6	to	to	ADP
ftr-486	626	7	the	the	DET
ftr-486	626	8	taxpayer	taxpayer	NOUN
ftr-486	626	9	's	's	PART
ftr-486	626	10	advantage	advantage	NOUN
ftr-486	626	11	to	to	PART
ftr-486	626	12	understate	understate	VERB
ftr-486	626	13	interest	interest	NOUN
ftr-486	626	14	in	in	ADP
ftr-486	626	15	order	order	NOUN
ftr-486	626	16	to	to	PART
ftr-486	626	17	increase	increase	VERB
ftr-486	626	18	the	the	DET
ftr-486	626	19	addition	addition	NOUN
ftr-486	626	20	to	to	ADP
ftr-486	626	21	basis	basis	NOUN
ftr-486	626	22	.	.	PUNCT
ftr-486	627	1	19961	19961	NUM
ftr-486	627	2	florida	florida	PROPN
ftr-486	627	3	tax	tax	NOUN
ftr-486	627	4	review	review	NOUN
ftr-486	627	5	acceptable	acceptable	ADJ
ftr-486	627	6	compromise	compromise	NOUN
ftr-486	627	7	is	be	AUX
ftr-486	627	8	to	to	PART
ftr-486	627	9	forgo	forgo	VERB
ftr-486	627	10	both	both	DET
ftr-486	627	11	adjustments	adjustment	NOUN
ftr-486	627	12	,	,	PUNCT
ftr-486	627	13	making	make	VERB
ftr-486	627	14	the	the	DET
ftr-486	627	15	deferred	deferred	ADJ
ftr-486	627	16	basis	basis	NOUN
ftr-486	627	17	adjustment	adjustment	NOUN
ftr-486	627	18	for	for	ADP
ftr-486	627	19	only	only	ADV
ftr-486	627	20	the	the	DET
ftr-486	627	21	original	original	ADJ
ftr-486	627	22	fair	fair	ADJ
ftr-486	627	23	market	market	NOUN
ftr-486	627	24	value	value	NOUN
ftr-486	627	25	and	and	CCONJ
ftr-486	627	26	writing	write	VERB
ftr-486	627	27	it	it	PRON
ftr-486	627	28	off	off	ADP
ftr-486	627	29	over	over	ADP
ftr-486	627	30	the	the	DET
ftr-486	627	31	remainder	remainder	NOUN
ftr-486	627	32	of	of	ADP
ftr-486	627	33	the	the	DET
ftr-486	627	34	original	original	ADJ
ftr-486	627	35	amortization	amortization	NOUN
ftr-486	627	36	period	period	NOUN
ftr-486	627	37	.	.	PUNCT
ftr-486	628	1	generally	generally	ADV
ftr-486	628	2	,	,	PUNCT
ftr-486	628	3	the	the	DET
ftr-486	628	4	results	result	NOUN
ftr-486	628	5	of	of	ADP
ftr-486	628	6	this	this	DET
ftr-486	628	7	compromise	compromise	NOUN
ftr-486	628	8	would	would	AUX
ftr-486	628	9	be	be	AUX
ftr-486	628	10	to	to	PART
ftr-486	628	11	allocate	allocate	VERB
ftr-486	628	12	too	too	ADV
ftr-486	628	13	much	much	ADJ
ftr-486	628	14	basis	basis	NOUN
ftr-486	628	15	to	to	ADP
ftr-486	628	16	goodwill	goodwill	NOUN
ftr-486	628	17	and	and	CCONJ
ftr-486	628	18	to	to	PART
ftr-486	628	19	write	write	VERB
ftr-486	628	20	off	off	ADP
ftr-486	628	21	the	the	DET
ftr-486	628	22	added	add	VERB
ftr-486	628	23	basis	basis	NOUN
ftr-486	628	24	over	over	ADP
ftr-486	628	25	too	too	ADV
ftr-486	628	26	short	short	ADJ
ftr-486	628	27	a	a	DET
ftr-486	628	28	recovery	recovery	NOUN
ftr-486	628	29	period	period	NOUN
ftr-486	628	30	.	.	PUNCT
ftr-486	629	1	v.	v.	ADP
ftr-486	629	2	ignoring	ignore	VERB
ftr-486	629	3	contingent	contingent	ADJ
ftr-486	629	4	liabilities	liability	NOUN
ftr-486	629	5	a.	a.	NOUN
ftr-486	629	6	the	the	DET
ftr-486	629	7	proposal	proposal	NOUN
ftr-486	629	8	because	because	SCONJ
ftr-486	629	9	of	of	ADP
ftr-486	629	10	the	the	DET
ftr-486	629	11	difficulty	difficulty	NOUN
ftr-486	629	12	in	in	ADP
ftr-486	629	13	valuing	value	VERB
ftr-486	629	14	assumed	assume	VERB
ftr-486	629	15	liabilities	liability	NOUN
ftr-486	629	16	and	and	CCONJ
ftr-486	629	17	the	the	DET
ftr-486	629	18	apparent	apparent	ADJ
ftr-486	629	19	complexity	complexity	NOUN
ftr-486	629	20	of	of	ADP
ftr-486	629	21	the	the	DET
ftr-486	629	22	approach	approach	NOUN
ftr-486	629	23	discussed	discuss	VERB
ftr-486	629	24	in	in	ADP
ftr-486	629	25	part	part	NOUN
ftr-486	629	26	iv	iv	ADP
ftr-486	629	27	,	,	PUNCT
ftr-486	629	28	some	some	DET
ftr-486	629	29	commentators	commentator	NOUN
ftr-486	629	30	propose	propose	VERB
ftr-486	629	31	ignoring	ignore	VERB
ftr-486	629	32	the	the	DET
ftr-486	629	33	assumption	assumption	NOUN
ftr-486	629	34	of	of	ADP
ftr-486	629	35	contingent	contingent	ADJ
ftr-486	629	36	liabilities	liability	NOUN
ftr-486	629	37	in	in	ADP
ftr-486	629	38	determining	determine	VERB
ftr-486	629	39	both	both	CCONJ
ftr-486	629	40	the	the	DET
ftr-486	629	41	amount	amount	NOUN
ftr-486	629	42	realized	realize	VERB
ftr-486	629	43	by	by	ADP
ftr-486	629	44	the	the	DET
ftr-486	629	45	seller	seller	NOUN
ftr-486	629	46	and	and	CCONJ
ftr-486	629	47	the	the	DET
ftr-486	629	48	buyer	buyer	NOUN
ftr-486	629	49	's	's	PART
ftr-486	629	50	basis	basis	NOUN
ftr-486	629	51	.	.	PUNCT
ftr-486	629	52	"	"	PUNCT
ftr-486	630	1	those	those	PRON
ftr-486	630	2	advocating	advocate	VERB
ftr-486	630	3	this	this	DET
ftr-486	630	4	approach	approach	NOUN
ftr-486	630	5	would	would	AUX
ftr-486	630	6	place	place	VERB
ftr-486	630	7	the	the	DET
ftr-486	630	8	buyer	buyer	NOUN
ftr-486	630	9	in	in	ADP
ftr-486	630	10	the	the	DET
ftr-486	630	11	seller	seller	NOUN
ftr-486	630	12	's	's	PART
ftr-486	630	13	shoes	shoe	NOUN
ftr-486	630	14	and	and	CCONJ
ftr-486	630	15	allow	allow	VERB
ftr-486	630	16	the	the	DET
ftr-486	630	17	buyer	buyer	NOUN
ftr-486	630	18	a	a	DET
ftr-486	630	19	deduction	deduction	NOUN
ftr-486	630	20	at	at	ADP
ftr-486	630	21	the	the	DET
ftr-486	630	22	time	time	NOUN
ftr-486	630	23	and	and	CCONJ
ftr-486	630	24	in	in	ADP
ftr-486	630	25	the	the	DET
ftr-486	630	26	amount	amount	NOUN
ftr-486	630	27	to	to	PART
ftr-486	630	28	which	which	PRON
ftr-486	630	29	the	the	DET
ftr-486	630	30	seller	seller	NOUN
ftr-486	630	31	would	would	AUX
ftr-486	630	32	have	have	AUX
ftr-486	630	33	been	be	AUX
ftr-486	630	34	entitled	entitle	VERB
ftr-486	630	35	had	have	VERB
ftr-486	630	36	the	the	DET
ftr-486	630	37	business	business	NOUN
ftr-486	630	38	not	not	PART
ftr-486	630	39	been	be	AUX
ftr-486	630	40	sold	sell	VERB
ftr-486	630	41	.	.	PUNCT
ftr-486	631	1	thus	thus	ADV
ftr-486	631	2	,	,	PUNCT
ftr-486	631	3	if	if	SCONJ
ftr-486	631	4	the	the	DET
ftr-486	631	5	liability	liability	NOUN
ftr-486	631	6	to	to	ADP
ftr-486	631	7	e	e	PROPN
ftr-486	631	8	were	be	AUX
ftr-486	631	9	contingent	contingent	ADJ
ftr-486	631	10	,	,	PUNCT
ftr-486	631	11	the	the	DET
ftr-486	631	12	transaction	transaction	NOUN
ftr-486	631	13	described	describe	VERB
ftr-486	631	14	in	in	ADP
ftr-486	631	15	the	the	DET
ftr-486	631	16	example	example	NOUN
ftr-486	631	17	would	would	AUX
ftr-486	631	18	be	be	AUX
ftr-486	631	19	analyzed	analyze	VERB
ftr-486	631	20	as	as	ADP
ftr-486	631	21	through	through	ADP
ftr-486	631	22	p	p	X
ftr-486	631	23	purchased	purchase	VERB
ftr-486	631	24	assets	asset	NOUN
ftr-486	631	25	from	from	ADP
ftr-486	631	26	s	s	PRON
ftr-486	631	27	for	for	ADP
ftr-486	631	28	$	$	SYM
ftr-486	631	29	400	400	NUM
ftr-486	631	30	,	,	PUNCT
ftr-486	631	31	rather	rather	ADV
ftr-486	631	32	than	than	ADP
ftr-486	631	33	their	their	PRON
ftr-486	631	34	fair	fair	ADJ
ftr-486	631	35	market	market	NOUN
ftr-486	631	36	value	value	NOUN
ftr-486	631	37	of	of	ADP
ftr-486	631	38	$	$	SYM
ftr-486	631	39	500	500	NUM
ftr-486	631	40	.	.	PUNCT
ftr-486	632	1	s	s	AUX
ftr-486	632	2	'	'	PART
ftr-486	632	3	gain	gain	NOUN
ftr-486	632	4	on	on	ADP
ftr-486	632	5	sale	sale	NOUN
ftr-486	632	6	would	would	AUX
ftr-486	632	7	be	be	AUX
ftr-486	632	8	$	$	SYM
ftr-486	632	9	200	200	NUM
ftr-486	632	10	,	,	PUNCT
ftr-486	632	11	and	and	CCONJ
ftr-486	632	12	p	p	PRON
ftr-486	632	13	's	's	PART
ftr-486	632	14	basis	basis	NOUN
ftr-486	632	15	would	would	AUX
ftr-486	632	16	be	be	AUX
ftr-486	632	17	$	$	SYM
ftr-486	632	18	400	400	NUM
ftr-486	632	19	.	.	PUNCT
ftr-486	633	1	s	s	PART
ftr-486	633	2	would	would	AUX
ftr-486	633	3	be	be	AUX
ftr-486	633	4	allowed	allow	VERB
ftr-486	633	5	no	no	DET
ftr-486	633	6	deduction	deduction	NOUN
ftr-486	633	7	for	for	ADP
ftr-486	633	8	the	the	DET
ftr-486	633	9	obligation	obligation	NOUN
ftr-486	633	10	to	to	PART
ftr-486	633	11	e	e	VERB
ftr-486	633	12	,	,	PUNCT
ftr-486	633	13	but	but	CCONJ
ftr-486	633	14	payment	payment	NOUN
ftr-486	633	15	by	by	ADP
ftr-486	633	16	p	p	NOUN
ftr-486	633	17	would	would	AUX
ftr-486	633	18	be	be	AUX
ftr-486	633	19	deductible	deductible	ADJ
ftr-486	633	20	,	,	PUNCT
ftr-486	633	21	just	just	ADV
ftr-486	633	22	as	as	SCONJ
ftr-486	633	23	if	if	SCONJ
ftr-486	633	24	the	the	DET
ftr-486	633	25	payment	payment	NOUN
ftr-486	633	26	were	be	AUX
ftr-486	633	27	of	of	ADP
ftr-486	633	28	a	a	DET
ftr-486	633	29	liability	liability	NOUN
ftr-486	633	30	incurred	incur	VERB
ftr-486	633	31	in	in	ADP
ftr-486	633	32	p	p	PROPN
ftr-486	633	33	's	's	PART
ftr-486	633	34	business	business	NOUN
ftr-486	633	35	.	.	PUNCT
ftr-486	634	1	therefore	therefore	ADV
ftr-486	634	2	,	,	PUNCT
ftr-486	634	3	it	it	PRON
ftr-486	634	4	would	would	AUX
ftr-486	634	5	not	not	PART
ftr-486	634	6	be	be	AUX
ftr-486	634	7	necessary	necessary	ADJ
ftr-486	634	8	to	to	PART
ftr-486	634	9	determine	determine	VERB
ftr-486	634	10	whether	whether	SCONJ
ftr-486	634	11	the	the	DET
ftr-486	634	12	payment	payment	NOUN
ftr-486	634	13	related	relate	VERB
ftr-486	634	14	to	to	ADP
ftr-486	634	15	an	an	DET
ftr-486	634	16	assumed	assumed	ADJ
ftr-486	634	17	liability	liability	NOUN
ftr-486	634	18	.	.	PUNCT
ftr-486	635	1	one	one	NUM
ftr-486	635	2	author	author	NOUN
ftr-486	635	3	makes	make	VERB
ftr-486	635	4	this	this	DET
ftr-486	635	5	proposal	proposal	NOUN
ftr-486	635	6	because	because	SCONJ
ftr-486	635	7	of	of	ADP
ftr-486	635	8	his	his	PRON
ftr-486	635	9	fear	fear	NOUN
ftr-486	635	10	that	that	SCONJ
ftr-486	635	11	the	the	DET
ftr-486	635	12	parties	party	NOUN
ftr-486	635	13	would	would	AUX
ftr-486	635	14	otherwise	otherwise	ADV
ftr-486	635	15	have	have	AUX
ftr-486	635	16	an	an	DET
ftr-486	635	17	incentive	incentive	NOUN
ftr-486	635	18	to	to	PART
ftr-486	635	19	inflate	inflate	VERB
ftr-486	635	20	the	the	DET
ftr-486	635	21	amount	amount	NOUN
ftr-486	635	22	of	of	ADP
ftr-486	635	23	the	the	DET
ftr-486	635	24	assumed	assume	VERB
ftr-486	635	25	liabilities.74	liabilities.74	ADJ
ftr-486	635	26	another	another	DET
ftr-486	635	27	proponent	proponent	NOUN
ftr-486	635	28	of	of	ADP
ftr-486	635	29	the	the	DET
ftr-486	635	30	proposal	proposal	NOUN
ftr-486	635	31	,	,	PUNCT
ftr-486	635	32	a	a	DET
ftr-486	635	33	committee	committee	NOUN
ftr-486	635	34	of	of	ADP
ftr-486	635	35	the	the	DET
ftr-486	635	36	new	new	PROPN
ftr-486	635	37	york	york	PROPN
ftr-486	635	38	state	state	PROPN
ftr-486	635	39	bar	bar	PROPN
ftr-486	635	40	association	association	NOUN
ftr-486	635	41	,	,	PUNCT
ftr-486	635	42	worried	worry	VERB
ftr-486	635	43	that	that	SCONJ
ftr-486	635	44	the	the	DET
ftr-486	635	45	irs	irs	PROPN
ftr-486	635	46	would	would	AUX
ftr-486	635	47	otherwise	otherwise	ADV
ftr-486	635	48	inflate	inflate	VERB
ftr-486	635	49	the	the	DET
ftr-486	635	50	amount	amount	NOUN
ftr-486	635	51	of	of	ADP
ftr-486	635	52	assumed	assume	VERB
ftr-486	635	53	liabilities	liability	NOUN
ftr-486	635	54	to	to	PART
ftr-486	635	55	deny	deny	VERB
ftr-486	635	56	the	the	DET
ftr-486	635	57	buyer	buyer	NOUN
ftr-486	635	58	deductions	deduction	NOUN
ftr-486	635	59	for	for	ADP
ftr-486	635	60	costs	cost	NOUN
ftr-486	635	61	arising	arise	VERB
ftr-486	635	62	after	after	ADP
ftr-486	635	63	the	the	DET
ftr-486	635	64	purchase	purchase	NOUN
ftr-486	635	65	,	,	PUNCT
ftr-486	635	66	claiming	claim	VERB
ftr-486	635	67	that	that	SCONJ
ftr-486	635	68	particular	particular	ADJ
ftr-486	635	69	payments	payment	NOUN
ftr-486	635	70	relate	relate	VERB
ftr-486	635	71	to	to	PART
ftr-486	635	72	assumed	assume	VERB
ftr-486	635	73	liabilities	liability	NOUN
ftr-486	635	74	and	and	CCONJ
ftr-486	635	75	are	be	AUX
ftr-486	635	76	therefore	therefore	ADV
ftr-486	635	77	part	part	NOUN
ftr-486	635	78	of	of	ADP
ftr-486	635	79	the	the	DET
ftr-486	635	80	purchase	purchase	NOUN
ftr-486	635	81	price	price	NOUN
ftr-486	635	82	that	that	PRON
ftr-486	635	83	should	should	AUX
ftr-486	635	84	be	be	AUX
ftr-486	635	85	added	add	VERB
ftr-486	635	86	to	to	ADP
ftr-486	635	87	basis	basis	NOUN
ftr-486	635	88	.	.	PUNCT
ftr-486	636	1	75	75	NUM
ftr-486	636	2	this	this	PRON
ftr-486	636	3	explains	explain	VERB
ftr-486	636	4	the	the	DET
ftr-486	636	5	committee	committee	NOUN
ftr-486	636	6	's	's	PART
ftr-486	636	7	proposal	proposal	NOUN
ftr-486	636	8	that	that	SCONJ
ftr-486	636	9	in	in	ADP
ftr-486	636	10	no	no	DET
ftr-486	636	11	case	case	NOUN
ftr-486	636	12	should	should	AUX
ftr-486	636	13	a	a	DET
ftr-486	636	14	contingent	contingent	ADJ
ftr-486	636	15	liability	liability	NOUN
ftr-486	636	16	be	be	AUX
ftr-486	636	17	deemed	deem	VERB
ftr-486	636	18	to	to	PART
ftr-486	636	19	have	have	AUX
ftr-486	636	20	been	be	AUX
ftr-486	636	21	assumed	assume	VERB
ftr-486	636	22	by	by	ADP
ftr-486	636	23	the	the	DET
ftr-486	636	24	buyer	buyer	NOUN
ftr-486	636	25	.	.	PUNCT
ftr-486	637	1	73	73	NUM
ftr-486	637	2	.	.	PUNCT
ftr-486	638	1	nysba	nysba	PROPN
ftr-486	638	2	,	,	PUNCT
ftr-486	638	3	supra	supra	PROPN
ftr-486	638	4	note	note	NOUN
ftr-486	638	5	2	2	NUM
ftr-486	638	6	,	,	PUNCT
ftr-486	638	7	at	at	ADP
ftr-486	638	8	891	891	NUM
ftr-486	638	9	-	-	SYM
ftr-486	638	10	92	92	NUM
ftr-486	638	11	;	;	PUNCT
ftr-486	638	12	nysba	nysba	NOUN
ftr-486	638	13	,	,	PUNCT
ftr-486	638	14	supra	supra	PROPN
ftr-486	638	15	note	note	NOUN
ftr-486	638	16	2	2	NUM
ftr-486	638	17	,	,	PUNCT
ftr-486	638	18	at	at	ADP
ftr-486	638	19	891	891	NUM
ftr-486	638	20	-	-	SYM
ftr-486	638	21	92	92	NUM
ftr-486	638	22	;	;	PUNCT
ftr-486	638	23	youngwood	youngwood	NOUN
ftr-486	638	24	,	,	PUNCT
ftr-486	638	25	supra	supra	ADJ
ftr-486	638	26	note	note	NOUN
ftr-486	638	27	2	2	NUM
ftr-486	638	28	,	,	PUNCT
ftr-486	638	29	at	at	ADP
ftr-486	638	30	784	784	NUM
ftr-486	638	31	-	-	SYM
ftr-486	638	32	85	85	NUM
ftr-486	638	33	.	.	PUNCT
ftr-486	639	1	others	other	NOUN
ftr-486	639	2	suggest	suggest	VERB
ftr-486	639	3	that	that	SCONJ
ftr-486	639	4	in	in	ADP
ftr-486	639	5	practice	practice	NOUN
ftr-486	639	6	,	,	PUNCT
ftr-486	639	7	taxpayers	taxpayer	NOUN
ftr-486	639	8	may	may	AUX
ftr-486	639	9	often	often	ADV
ftr-486	639	10	follow	follow	VERB
ftr-486	639	11	this	this	DET
ftr-486	639	12	course	course	NOUN
ftr-486	639	13	.	.	PUNCT
ftr-486	640	1	e.g.	e.g.	ADV
ftr-486	640	2	,	,	PUNCT
ftr-486	640	3	crane	crane	NOUN
ftr-486	640	4	,	,	PUNCT
ftr-486	640	5	supra	supra	PROPN
ftr-486	640	6	note	note	NOUN
ftr-486	640	7	2	2	NUM
ftr-486	640	8	,	,	PUNCT
ftr-486	640	9	at	at	ADP
ftr-486	640	10	226	226	NUM
ftr-486	640	11	.	.	PUNCT
ftr-486	641	1	74	74	NUM
ftr-486	641	2	.	.	PUNCT
ftr-486	642	1	youngwood	youngwood	NOUN
ftr-486	642	2	,	,	PUNCT
ftr-486	642	3	supra	supra	ADJ
ftr-486	642	4	note	note	NOUN
ftr-486	642	5	2	2	NUM
ftr-486	642	6	,	,	PUNCT
ftr-486	642	7	at	at	ADP
ftr-486	642	8	784	784	NUM
ftr-486	642	9	.	.	PUNCT
ftr-486	643	1	as	as	ADP
ftr-486	643	2	to	to	ADP
ftr-486	643	3	the	the	DET
ftr-486	643	4	buyer	buyer	NOUN
ftr-486	643	5	,	,	PUNCT
ftr-486	643	6	this	this	DET
ftr-486	643	7	concern	concern	NOUN
ftr-486	643	8	was	be	AUX
ftr-486	643	9	expressed	express	VERB
ftr-486	643	10	in	in	ADP
ftr-486	643	11	the	the	DET
ftr-486	643	12	context	context	NOUN
ftr-486	643	13	of	of	ADP
ftr-486	643	14	a	a	DET
ftr-486	643	15	proposal	proposal	NOUN
ftr-486	643	16	to	to	PART
ftr-486	643	17	allow	allow	VERB
ftr-486	643	18	the	the	DET
ftr-486	643	19	buyer	buyer	NOUN
ftr-486	643	20	to	to	PART
ftr-486	643	21	increase	increase	VERB
ftr-486	643	22	basis	basis	NOUN
ftr-486	643	23	at	at	ADP
ftr-486	643	24	the	the	DET
ftr-486	643	25	time	time	NOUN
ftr-486	643	26	of	of	ADP
ftr-486	643	27	the	the	DET
ftr-486	643	28	acquisition	acquisition	NOUN
ftr-486	643	29	by	by	ADP
ftr-486	643	30	the	the	DET
ftr-486	643	31	amount	amount	NOUN
ftr-486	643	32	of	of	ADP
ftr-486	643	33	contingent	contingent	ADJ
ftr-486	643	34	liabilities	liability	NOUN
ftr-486	643	35	claimed	claim	VERB
ftr-486	643	36	to	to	PART
ftr-486	643	37	have	have	AUX
ftr-486	643	38	been	be	AUX
ftr-486	643	39	assumed	assume	VERB
ftr-486	643	40	.	.	PUNCT
ftr-486	644	1	it	it	PRON
ftr-486	644	2	was	be	AUX
ftr-486	644	3	stated	state	VERB
ftr-486	644	4	that	that	SCONJ
ftr-486	644	5	any	any	DET
ftr-486	644	6	subsequent	subsequent	ADJ
ftr-486	644	7	correction	correction	NOUN
ftr-486	644	8	when	when	SCONJ
ftr-486	644	9	the	the	DET
ftr-486	644	10	actual	actual	ADJ
ftr-486	644	11	amount	amount	NOUN
ftr-486	644	12	of	of	ADP
ftr-486	644	13	the	the	DET
ftr-486	644	14	assumed	assume	VERB
ftr-486	644	15	liabilities	liability	NOUN
ftr-486	644	16	was	be	AUX
ftr-486	644	17	determined	determine	VERB
ftr-486	644	18	would	would	AUX
ftr-486	644	19	not	not	PART
ftr-486	644	20	compensate	compensate	VERB
ftr-486	644	21	for	for	ADP
ftr-486	644	22	the	the	DET
ftr-486	644	23	time	time	NOUN
ftr-486	644	24	value	value	NOUN
ftr-486	644	25	advantage	advantage	NOUN
ftr-486	644	26	of	of	ADP
ftr-486	644	27	the	the	DET
ftr-486	644	28	earlier	early	ADV
ftr-486	644	29	inflated	inflated	ADJ
ftr-486	644	30	deductions	deduction	NOUN
ftr-486	644	31	.	.	PUNCT
ftr-486	645	1	youngwood	youngwood	NOUN
ftr-486	645	2	,	,	PUNCT
ftr-486	645	3	supra	supra	ADJ
ftr-486	645	4	note	note	NOUN
ftr-486	645	5	2	2	NUM
ftr-486	645	6	,	,	PUNCT
ftr-486	645	7	at	at	ADP
ftr-486	645	8	784	784	NUM
ftr-486	645	9	.	.	PUNCT
ftr-486	646	1	but	but	CCONJ
ftr-486	646	2	see	see	VERB
ftr-486	646	3	supra	supra	ADJ
ftr-486	646	4	text	text	NOUN
ftr-486	646	5	accompanying	accompanying	ADJ
ftr-486	646	6	note	note	NOUN
ftr-486	646	7	57	57	NUM
ftr-486	646	8	.	.	PUNCT
ftr-486	647	1	75	75	NUM
ftr-486	647	2	.	.	PUNCT
ftr-486	648	1	nysba	nysba	PROPN
ftr-486	648	2	,	,	PUNCT
ftr-486	648	3	supra	supra	PROPN
ftr-486	648	4	note	note	NOUN
ftr-486	648	5	2	2	NUM
ftr-486	648	6	,	,	PUNCT
ftr-486	648	7	at	at	ADP
ftr-486	648	8	891	891	NUM
ftr-486	648	9	-	-	SYM
ftr-486	648	10	92	92	NUM
ftr-486	648	11	.	.	PUNCT
ftr-486	649	1	those	those	PRON
ftr-486	649	2	who	who	PRON
ftr-486	649	3	had	have	VERB
ftr-486	649	4	this	this	DET
ftr-486	649	5	concern	concern	NOUN
ftr-486	649	6	apparently	apparently	ADV
ftr-486	649	7	assumed	assume	VERB
ftr-486	649	8	that	that	SCONJ
ftr-486	649	9	basis	basis	NOUN
ftr-486	649	10	would	would	AUX
ftr-486	649	11	not	not	PART
ftr-486	649	12	arise	arise	VERB
ftr-486	649	13	until	until	SCONJ
ftr-486	649	14	the	the	DET
ftr-486	649	15	liability	liability	NOUN
ftr-486	649	16	is	be	AUX
ftr-486	649	17	paid	pay	VERB
ftr-486	649	18	.	.	PUNCT
ftr-486	650	1	[	[	X
ftr-486	650	2	vol	vol	NOUN
ftr-486	650	3	2:12	2:12	NUM
ftr-486	650	4	assumption	assumption	NOUN
ftr-486	650	5	of	of	ADP
ftr-486	650	6	contingent	contingent	ADJ
ftr-486	650	7	liabilities	liability	NOUN
ftr-486	650	8	on	on	ADP
ftr-486	650	9	sale	sale	NOUN
ftr-486	650	10	of	of	ADP
ftr-486	650	11	a	a	DET
ftr-486	650	12	business	business	NOUN
ftr-486	650	13	b.	b.	PROPN
ftr-486	650	14	treatment	treatment	NOUN
ftr-486	650	15	of	of	ADP
ftr-486	650	16	seller	seller	NOUN
ftr-486	650	17	in	in	ADP
ftr-486	650	18	the	the	DET
ftr-486	650	19	case	case	NOUN
ftr-486	650	20	of	of	ADP
ftr-486	650	21	the	the	DET
ftr-486	650	22	seller	seller	NOUN
ftr-486	650	23	,	,	PUNCT
ftr-486	650	24	relatively	relatively	ADV
ftr-486	650	25	little	little	ADJ
ftr-486	650	26	may	may	AUX
ftr-486	650	27	turn	turn	VERB
ftr-486	650	28	on	on	ADP
ftr-486	650	29	the	the	DET
ftr-486	650	30	total	total	ADJ
ftr-486	650	31	amount	amount	NOUN
ftr-486	650	32	of	of	ADP
ftr-486	650	33	liabilities	liability	NOUN
ftr-486	650	34	assumed	assume	VERB
ftr-486	650	35	.	.	PUNCT
ftr-486	651	1	s	s	X
ftr-486	651	2	,	,	PUNCT
ftr-486	651	3	which	which	PRON
ftr-486	651	4	sells	sell	VERB
ftr-486	651	5	assets	asset	NOUN
ftr-486	651	6	with	with	ADP
ftr-486	651	7	a	a	DET
ftr-486	651	8	basis	basis	NOUN
ftr-486	651	9	of	of	ADP
ftr-486	651	10	$	$	SYM
ftr-486	651	11	200	200	NUM
ftr-486	651	12	for	for	ADP
ftr-486	651	13	$	$	SYM
ftr-486	651	14	500	500	NUM
ftr-486	651	15	,	,	PUNCT
ftr-486	651	16	should	should	AUX
ftr-486	651	17	have	have	VERB
ftr-486	651	18	gain	gain	NOUN
ftr-486	651	19	of	of	ADP
ftr-486	651	20	$	$	SYM
ftr-486	651	21	300	300	NUM
ftr-486	651	22	,	,	PUNCT
ftr-486	651	23	and	and	CCONJ
ftr-486	651	24	it	it	PRON
ftr-486	651	25	should	should	AUX
ftr-486	651	26	also	also	ADV
ftr-486	651	27	be	be	AUX
ftr-486	651	28	entitled	entitle	VERB
ftr-486	651	29	to	to	ADP
ftr-486	651	30	a	a	DET
ftr-486	651	31	$	$	SYM
ftr-486	651	32	100	100	NUM
ftr-486	651	33	deduction	deduction	NOUN
ftr-486	651	34	for	for	ADP
ftr-486	651	35	the	the	DET
ftr-486	651	36	liability	liability	NOUN
ftr-486	651	37	.	.	PUNCT
ftr-486	652	1	under	under	ADP
ftr-486	652	2	the	the	DET
ftr-486	652	3	alternative	alternative	ADJ
ftr-486	652	4	proposal	proposal	NOUN
ftr-486	652	5	,	,	PUNCT
ftr-486	652	6	no	no	DET
ftr-486	652	7	deduction	deduction	NOUN
ftr-486	652	8	would	would	AUX
ftr-486	652	9	be	be	AUX
ftr-486	652	10	allowed	allow	VERB
ftr-486	652	11	,	,	PUNCT
ftr-486	652	12	but	but	CCONJ
ftr-486	652	13	only	only	ADV
ftr-486	652	14	$	$	SYM
ftr-486	652	15	200	200	NUM
ftr-486	652	16	would	would	AUX
ftr-486	652	17	be	be	AUX
ftr-486	652	18	reported	report	VERB
ftr-486	652	19	as	as	ADP
ftr-486	652	20	gain	gain	NOUN
ftr-486	652	21	.	.	PUNCT
ftr-486	653	1	the	the	DET
ftr-486	653	2	understatement	understatement	NOUN
ftr-486	653	3	of	of	ADP
ftr-486	653	4	the	the	DET
ftr-486	653	5	gain	gain	NOUN
ftr-486	653	6	may	may	AUX
ftr-486	653	7	have	have	VERB
ftr-486	653	8	the	the	DET
ftr-486	653	9	same	same	ADJ
ftr-486	653	10	effect	effect	NOUN
ftr-486	653	11	as	as	ADP
ftr-486	653	12	a	a	DET
ftr-486	653	13	$	$	SYM
ftr-486	653	14	100	100	NUM
ftr-486	653	15	deduction	deduction	NOUN
ftr-486	653	16	for	for	ADP
ftr-486	653	17	the	the	DET
ftr-486	653	18	seller.76	seller.76	NOUN
ftr-486	653	19	in	in	ADP
ftr-486	653	20	the	the	DET
ftr-486	653	21	relatively	relatively	ADV
ftr-486	653	22	rare	rare	ADJ
ftr-486	653	23	circumstance	circumstance	NOUN
ftr-486	653	24	where	where	SCONJ
ftr-486	653	25	payment	payment	NOUN
ftr-486	653	26	of	of	ADP
ftr-486	653	27	the	the	DET
ftr-486	653	28	liability	liability	NOUN
ftr-486	653	29	would	would	AUX
ftr-486	653	30	never	never	ADV
ftr-486	653	31	be	be	AUX
ftr-486	653	32	deductible	deductible	ADJ
ftr-486	653	33	(	(	PUNCT
ftr-486	653	34	e.g.	e.g.	ADV
ftr-486	653	35	,	,	PUNCT
ftr-486	653	36	a	a	DET
ftr-486	653	37	fine77	fine77	NOUN
ftr-486	653	38	or	or	CCONJ
ftr-486	653	39	a	a	DET
ftr-486	653	40	federal	federal	ADJ
ftr-486	653	41	income	income	NOUN
ftr-486	653	42	tax	tax	NOUN
ftr-486	653	43	liability	liability	NOUN
ftr-486	653	44	)	)	PUNCT
ftr-486	653	45	,	,	PUNCT
ftr-486	653	46	the	the	DET
ftr-486	653	47	proponents	proponent	NOUN
ftr-486	653	48	modify	modify	VERB
ftr-486	653	49	their	their	PRON
ftr-486	653	50	proposal	proposal	NOUN
ftr-486	653	51	to	to	PART
ftr-486	653	52	add	add	VERB
ftr-486	653	53	these	these	DET
ftr-486	653	54	liabilities	liability	NOUN
ftr-486	653	55	to	to	ADP
ftr-486	653	56	the	the	DET
ftr-486	653	57	amount	amount	NOUN
ftr-486	653	58	realized.7	realized.7	NOUN
ftr-486	653	59	thus	thus	ADV
ftr-486	653	60	,	,	PUNCT
ftr-486	653	61	at	at	ADP
ftr-486	653	62	least	least	ADJ
ftr-486	653	63	if	if	SCONJ
ftr-486	653	64	capital	capital	NOUN
ftr-486	653	65	gain	gain	NOUN
ftr-486	653	66	is	be	AUX
ftr-486	653	67	not	not	PART
ftr-486	653	68	differentiated	differentiate	VERB
ftr-486	653	69	from	from	ADP
ftr-486	653	70	ordinary	ordinary	ADJ
ftr-486	653	71	income	income	NOUN
ftr-486	653	72	,	,	PUNCT
ftr-486	653	73	s	s	VERB
ftr-486	653	74	is	be	AUX
ftr-486	653	75	in	in	ADP
ftr-486	653	76	the	the	DET
ftr-486	653	77	same	same	ADJ
ftr-486	653	78	position	position	NOUN
ftr-486	653	79	as	as	SCONJ
ftr-486	653	80	if	if	SCONJ
ftr-486	653	81	the	the	DET
ftr-486	653	82	assumption	assumption	NOUN
ftr-486	653	83	of	of	ADP
ftr-486	653	84	the	the	DET
ftr-486	653	85	liability	liability	NOUN
ftr-486	653	86	were	be	AUX
ftr-486	653	87	taken	take	VERB
ftr-486	653	88	into	into	ADP
ftr-486	653	89	account	account	NOUN
ftr-486	653	90	in	in	ADP
ftr-486	653	91	measuring	measure	VERB
ftr-486	653	92	the	the	DET
ftr-486	653	93	selling	selling	NOUN
ftr-486	653	94	price	price	NOUN
ftr-486	653	95	and	and	CCONJ
ftr-486	653	96	s	s	VERB
ftr-486	653	97	were	be	AUX
ftr-486	653	98	allowed	allow	VERB
ftr-486	653	99	an	an	DET
ftr-486	653	100	offsetting	offset	VERB
ftr-486	653	101	deduction	deduction	NOUN
ftr-486	653	102	for	for	ADP
ftr-486	653	103	the	the	DET
ftr-486	653	104	deferred	defer	VERB
ftr-486	653	105	compensation	compensation	NOUN
ftr-486	653	106	.	.	PUNCT
ftr-486	654	1	if	if	SCONJ
ftr-486	654	2	capital	capital	NOUN
ftr-486	654	3	gain	gain	NOUN
ftr-486	654	4	is	be	AUX
ftr-486	654	5	more	more	ADV
ftr-486	654	6	favorably	favorably	ADV
ftr-486	654	7	treated	treat	VERB
ftr-486	654	8	79	79	NUM
ftr-486	654	9	and	and	CCONJ
ftr-486	654	10	liabilities	liability	NOUN
ftr-486	654	11	were	be	AUX
ftr-486	654	12	taken	take	VERB
ftr-486	654	13	into	into	ADP
ftr-486	654	14	account	account	NOUN
ftr-486	654	15	,	,	PUNCT
ftr-486	654	16	the	the	DET
ftr-486	654	17	seller	seller	NOUN
ftr-486	654	18	would	would	AUX
ftr-486	654	19	have	have	VERB
ftr-486	654	20	an	an	DET
ftr-486	654	21	incentive	incentive	NOUN
ftr-486	654	22	to	to	PART
ftr-486	654	23	overstate	overstate	VERB
ftr-486	654	24	the	the	DET
ftr-486	654	25	amount	amount	NOUN
ftr-486	654	26	of	of	ADP
ftr-486	654	27	assumed	assume	VERB
ftr-486	654	28	liabilities	liability	NOUN
ftr-486	654	29	,	,	PUNCT
ftr-486	654	30	increasing	increase	VERB
ftr-486	654	31	both	both	PRON
ftr-486	654	32	capital	capital	NOUN
ftr-486	654	33	gain	gain	NOUN
ftr-486	654	34	and	and	CCONJ
ftr-486	654	35	ordinary	ordinary	ADJ
ftr-486	654	36	deductions	deduction	NOUN
ftr-486	654	37	;	;	PUNCT
ftr-486	654	38	since	since	SCONJ
ftr-486	654	39	the	the	DET
ftr-486	654	40	gross	gross	ADJ
ftr-486	654	41	sales	sale	NOUN
ftr-486	654	42	price	price	NOUN
ftr-486	654	43	and	and	CCONJ
ftr-486	654	44	offsetting	offset	VERB
ftr-486	654	45	liabilities	liability	NOUN
ftr-486	654	46	would	would	AUX
ftr-486	654	47	be	be	AUX
ftr-486	654	48	equally	equally	ADV
ftr-486	654	49	inflated	inflated	ADJ
ftr-486	654	50	,	,	PUNCT
ftr-486	654	51	the	the	DET
ftr-486	654	52	cash	cash	NOUN
ftr-486	654	53	received	receive	VERB
ftr-486	654	54	would	would	AUX
ftr-486	654	55	not	not	PART
ftr-486	654	56	be	be	AUX
ftr-486	654	57	affected	affect	VERB
ftr-486	654	58	,	,	PUNCT
ftr-486	654	59	but	but	CCONJ
ftr-486	654	60	the	the	DET
ftr-486	654	61	tax	tax	NOUN
ftr-486	654	62	picture	picture	NOUN
ftr-486	654	63	would	would	AUX
ftr-486	654	64	be	be	AUX
ftr-486	654	65	improved	improve	VERB
ftr-486	654	66	.	.	PUNCT
ftr-486	655	1	c.	c.	NOUN
ftr-486	655	2	treatment	treatment	NOUN
ftr-486	655	3	of	of	ADP
ftr-486	655	4	buyer	buyer	NOUN
ftr-486	655	5	in	in	ADP
ftr-486	655	6	the	the	DET
ftr-486	655	7	case	case	NOUN
ftr-486	655	8	of	of	ADP
ftr-486	655	9	the	the	DET
ftr-486	655	10	buyer	buyer	NOUN
ftr-486	655	11	,	,	PUNCT
ftr-486	655	12	the	the	DET
ftr-486	655	13	amount	amount	NOUN
ftr-486	655	14	of	of	ADP
ftr-486	655	15	the	the	DET
ftr-486	655	16	liabilities	liability	NOUN
ftr-486	655	17	claimed	claim	VERB
ftr-486	655	18	to	to	PART
ftr-486	655	19	be	be	AUX
ftr-486	655	20	assumed	assume	VERB
ftr-486	655	21	,	,	PUNCT
ftr-486	655	22	and	and	CCONJ
ftr-486	655	23	the	the	DET
ftr-486	655	24	tax	tax	NOUN
ftr-486	655	25	treatment	treatment	NOUN
ftr-486	655	26	afforded	afford	VERB
ftr-486	655	27	them	they	PRON
ftr-486	655	28	is	be	AUX
ftr-486	655	29	nearly	nearly	ADV
ftr-486	655	30	always	always	ADV
ftr-486	655	31	important	important	ADJ
ftr-486	655	32	.	.	PUNCT
ftr-486	656	1	the	the	DET
ftr-486	656	2	proposed	propose	VERB
ftr-486	656	3	treatment	treatment	NOUN
ftr-486	656	4	,	,	PUNCT
ftr-486	656	5	which	which	PRON
ftr-486	656	6	ignores	ignore	VERB
ftr-486	656	7	contingent	contingent	ADJ
ftr-486	656	8	liabilities	liability	NOUN
ftr-486	656	9	on	on	ADP
ftr-486	656	10	the	the	DET
ftr-486	656	11	sale	sale	NOUN
ftr-486	656	12	of	of	ADP
ftr-486	656	13	a	a	DET
ftr-486	656	14	business	business	NOUN
ftr-486	656	15	,	,	PUNCT
ftr-486	656	16	would	would	AUX
ftr-486	656	17	be	be	AUX
ftr-486	656	18	more	more	ADV
ftr-486	656	19	favorable	favorable	ADJ
ftr-486	656	20	than	than	ADP
ftr-486	656	21	the	the	DET
ftr-486	656	22	treatment	treatment	NOUN
ftr-486	656	23	of	of	ADP
ftr-486	656	24	fixed	fix	VERB
ftr-486	656	25	liabilities	liability	NOUN
ftr-486	656	26	or	or	CCONJ
ftr-486	656	27	of	of	ADP
ftr-486	656	28	contingent	contingent	ADJ
ftr-486	656	29	liabilities	liability	NOUN
ftr-486	656	30	assumed	assume	VERB
ftr-486	656	31	other	other	ADJ
ftr-486	656	32	than	than	ADP
ftr-486	656	33	in	in	ADP
ftr-486	656	34	connection	connection	NOUN
ftr-486	656	35	with	with	ADP
ftr-486	656	36	the	the	DET
ftr-486	656	37	purchase	purchase	NOUN
ftr-486	656	38	76	76	NUM
ftr-486	656	39	.	.	PUNCT
ftr-486	657	1	this	this	DET
ftr-486	657	2	approach	approach	NOUN
ftr-486	657	3	makes	make	VERB
ftr-486	657	4	it	it	PRON
ftr-486	657	5	unnecessary	unnecessary	ADJ
ftr-486	657	6	to	to	PART
ftr-486	657	7	determine	determine	VERB
ftr-486	657	8	whether	whether	SCONJ
ftr-486	657	9	the	the	DET
ftr-486	657	10	deduction	deduction	NOUN
ftr-486	657	11	should	should	AUX
ftr-486	657	12	be	be	AUX
ftr-486	657	13	allowed	allow	VERB
ftr-486	657	14	at	at	ADP
ftr-486	657	15	the	the	DET
ftr-486	657	16	time	time	NOUN
ftr-486	657	17	of	of	ADP
ftr-486	657	18	the	the	DET
ftr-486	657	19	sale	sale	NOUN
ftr-486	657	20	or	or	CCONJ
ftr-486	657	21	at	at	ADP
ftr-486	657	22	some	some	DET
ftr-486	657	23	other	other	ADJ
ftr-486	657	24	time	time	NOUN
ftr-486	657	25	.	.	PUNCT
ftr-486	658	1	for	for	ADP
ftr-486	658	2	example	example	NOUN
ftr-486	658	3	,	,	PUNCT
ftr-486	658	4	if	if	SCONJ
ftr-486	658	5	contingent	contingent	ADJ
ftr-486	658	6	liabilities	liability	NOUN
ftr-486	658	7	are	be	AUX
ftr-486	658	8	taken	take	VERB
ftr-486	658	9	into	into	ADP
ftr-486	658	10	account	account	NOUN
ftr-486	658	11	and	and	CCONJ
ftr-486	658	12	the	the	DET
ftr-486	658	13	transaction	transaction	NOUN
ftr-486	658	14	is	be	AUX
ftr-486	658	15	not	not	PART
ftr-486	658	16	reported	report	VERB
ftr-486	658	17	as	as	ADP
ftr-486	658	18	an	an	DET
ftr-486	658	19	installment	installment	NOUN
ftr-486	658	20	sale	sale	NOUN
ftr-486	658	21	,	,	PUNCT
ftr-486	658	22	the	the	DET
ftr-486	658	23	seller	seller	NOUN
ftr-486	658	24	's	's	PART
ftr-486	658	25	gain	gain	NOUN
ftr-486	658	26	is	be	AUX
ftr-486	658	27	recognized	recognize	VERB
ftr-486	658	28	at	at	ADP
ftr-486	658	29	the	the	DET
ftr-486	658	30	point	point	NOUN
ftr-486	658	31	of	of	ADP
ftr-486	658	32	sale	sale	NOUN
ftr-486	658	33	,	,	PUNCT
ftr-486	658	34	but	but	CCONJ
ftr-486	658	35	the	the	DET
ftr-486	658	36	deduction	deduction	NOUN
ftr-486	658	37	could	could	AUX
ftr-486	658	38	be	be	AUX
ftr-486	658	39	deferred	defer	VERB
ftr-486	658	40	,	,	PUNCT
ftr-486	658	41	perhaps	perhaps	ADV
ftr-486	658	42	until	until	SCONJ
ftr-486	658	43	the	the	DET
ftr-486	658	44	contingency	contingency	NOUN
ftr-486	658	45	is	be	AUX
ftr-486	658	46	resolved	resolve	VERB
ftr-486	658	47	(	(	PUNCT
ftr-486	658	48	although	although	SCONJ
ftr-486	658	49	it	it	PRON
ftr-486	658	50	has	have	AUX
ftr-486	658	51	been	be	AUX
ftr-486	658	52	settled	settle	VERB
ftr-486	658	53	as	as	ADV
ftr-486	658	54	far	far	ADV
ftr-486	658	55	as	as	SCONJ
ftr-486	658	56	the	the	DET
ftr-486	658	57	seller	seller	NOUN
ftr-486	658	58	's	's	PART
ftr-486	658	59	exposure	exposure	NOUN
ftr-486	658	60	is	be	AUX
ftr-486	658	61	concerned	concern	VERB
ftr-486	658	62	)	)	PUNCT
ftr-486	658	63	or	or	CCONJ
ftr-486	658	64	due	due	ADP
ftr-486	658	65	to	to	ADP
ftr-486	658	66	the	the	DET
ftr-486	658	67	application	application	NOUN
ftr-486	658	68	of	of	ADP
ftr-486	658	69	§	§	PROPN
ftr-486	658	70	404(a)(5	404(a)(5	PROPN
ftr-486	658	71	)	)	PUNCT
ftr-486	658	72	.	.	PUNCT
ftr-486	659	1	77	77	NUM
ftr-486	659	2	.	.	PUNCT
ftr-486	660	1	see	see	VERB
ftr-486	660	2	irc	irc	PROPN
ftr-486	660	3	§	§	PROPN
ftr-486	660	4	162(f	162(f	PROPN
ftr-486	660	5	)	)	PUNCT
ftr-486	660	6	.	.	PUNCT
ftr-486	661	1	78	78	NUM
ftr-486	661	2	.	.	X
ftr-486	662	1	nysba	nysba	PROPN
ftr-486	662	2	,	,	PUNCT
ftr-486	662	3	supra	supra	PROPN
ftr-486	662	4	note	note	NOUN
ftr-486	662	5	2	2	NUM
ftr-486	662	6	,	,	PUNCT
ftr-486	662	7	at	at	ADP
ftr-486	662	8	891	891	NUM
ftr-486	662	9	n.87	n.87	ADJ
ftr-486	662	10	;	;	PUNCT
ftr-486	662	11	youngwood	youngwood	ADJ
ftr-486	662	12	,	,	PUNCT
ftr-486	662	13	supra	supra	ADJ
ftr-486	662	14	note	note	NOUN
ftr-486	662	15	2	2	NUM
ftr-486	662	16	.	.	PUNCT
ftr-486	662	17	at	at	ADP
ftr-486	662	18	784	784	NUM
ftr-486	662	19	.	.	PUNCT
ftr-486	662	20	79	79	NUM
ftr-486	662	21	.	.	PUNCT
ftr-486	663	1	capital	capital	NOUN
ftr-486	663	2	gains	gain	NOUN
ftr-486	663	3	may	may	AUX
ftr-486	663	4	be	be	AUX
ftr-486	663	5	taxed	tax	VERB
ftr-486	663	6	at	at	ADP
ftr-486	663	7	a	a	DET
ftr-486	663	8	lower	low	ADJ
ftr-486	663	9	rate	rate	NOUN
ftr-486	663	10	.	.	PUNCT
ftr-486	664	1	see	see	VERB
ftr-486	664	2	irc	irc	PROPN
ftr-486	664	3	§	§	PROPN
ftr-486	664	4	1(h	1(h	NUM
ftr-486	664	5	)	)	PUNCT
ftr-486	664	6	(	(	PUNCT
ftr-486	664	7	applicable	applicable	ADJ
ftr-486	664	8	only	only	ADV
ftr-486	664	9	to	to	ADP
ftr-486	664	10	individuals	individual	NOUN
ftr-486	664	11	)	)	PUNCT
ftr-486	664	12	.	.	PUNCT
ftr-486	665	1	also	also	ADV
ftr-486	665	2	,	,	PUNCT
ftr-486	665	3	capital	capital	NOUN
ftr-486	665	4	gains	gain	NOUN
ftr-486	665	5	may	may	AUX
ftr-486	665	6	effectively	effectively	ADV
ftr-486	665	7	be	be	AUX
ftr-486	665	8	untaxed	untaxe	VERB
ftr-486	665	9	because	because	SCONJ
ftr-486	665	10	they	they	PRON
ftr-486	665	11	can	can	AUX
ftr-486	665	12	be	be	AUX
ftr-486	665	13	offset	offset	VERB
ftr-486	665	14	by	by	ADP
ftr-486	665	15	capital	capital	NOUN
ftr-486	665	16	losses	loss	NOUN
ftr-486	665	17	that	that	PRON
ftr-486	665	18	might	might	AUX
ftr-486	665	19	otherwise	otherwise	ADV
ftr-486	665	20	be	be	AUX
ftr-486	665	21	wasted	waste	VERB
ftr-486	665	22	.	.	PUNCT
ftr-486	666	1	ignoring	ignore	VERB
ftr-486	666	2	liabilities	liability	NOUN
ftr-486	666	3	may	may	AUX
ftr-486	666	4	result	result	VERB
ftr-486	666	5	in	in	ADP
ftr-486	666	6	an	an	DET
ftr-486	666	7	unusable	unusable	ADJ
ftr-486	666	8	capital	capital	NOUN
ftr-486	666	9	loss	loss	NOUN
ftr-486	666	10	,	,	PUNCT
ftr-486	666	11	while	while	SCONJ
ftr-486	666	12	taking	take	VERB
ftr-486	666	13	them	they	PRON
ftr-486	666	14	into	into	ADP
ftr-486	666	15	account	account	NOUN
ftr-486	666	16	might	might	AUX
ftr-486	666	17	have	have	VERB
ftr-486	666	18	the	the	DET
ftr-486	666	19	effect	effect	NOUN
ftr-486	666	20	of	of	ADP
ftr-486	666	21	reducing	reduce	VERB
ftr-486	666	22	or	or	CCONJ
ftr-486	666	23	eliminating	eliminate	VERB
ftr-486	666	24	the	the	DET
ftr-486	666	25	capital	capital	NOUN
ftr-486	666	26	loss	loss	NOUN
ftr-486	666	27	and	and	CCONJ
ftr-486	666	28	creating	create	VERB
ftr-486	666	29	ordinary	ordinary	ADJ
ftr-486	666	30	deductions	deduction	NOUN
ftr-486	666	31	.	.	PUNCT
ftr-486	667	1	if	if	SCONJ
ftr-486	667	2	capital	capital	NOUN
ftr-486	667	3	losses	loss	NOUN
ftr-486	667	4	on	on	ADP
ftr-486	667	5	the	the	DET
ftr-486	667	6	sale	sale	NOUN
ftr-486	667	7	of	of	ADP
ftr-486	667	8	a	a	DET
ftr-486	667	9	business	business	NOUN
ftr-486	667	10	were	be	AUX
ftr-486	667	11	allowable	allowable	ADJ
ftr-486	667	12	without	without	ADP
ftr-486	667	13	limit	limit	NOUN
ftr-486	667	14	,	,	PUNCT
ftr-486	667	15	which	which	PRON
ftr-486	667	16	seems	seem	VERB
ftr-486	667	17	sensible	sensible	ADJ
ftr-486	667	18	,	,	PUNCT
ftr-486	667	19	this	this	PRON
ftr-486	667	20	would	would	AUX
ftr-486	667	21	not	not	PART
ftr-486	667	22	be	be	AUX
ftr-486	667	23	a	a	DET
ftr-486	667	24	concern	concern	NOUN
ftr-486	667	25	.	.	PUNCT
ftr-486	668	1	19961	19961	NUM
ftr-486	668	2	florida	florida	PROPN
ftr-486	668	3	tax	tax	NOUN
ftr-486	668	4	review	review	NOUN
ftr-486	668	5	of	of	ADP
ftr-486	668	6	a	a	DET
ftr-486	668	7	business	business	NOUN
ftr-486	668	8	.	.	PUNCT
ftr-486	669	1	this	this	DET
ftr-486	669	2	treatment	treatment	NOUN
ftr-486	669	3	could	could	AUX
ftr-486	669	4	be	be	AUX
ftr-486	669	5	viewed	view	VERB
ftr-486	669	6	as	as	ADP
ftr-486	669	7	the	the	DET
ftr-486	669	8	equivalent	equivalent	NOUN
ftr-486	669	9	of	of	ADP
ftr-486	669	10	either	either	CCONJ
ftr-486	669	11	partial	partial	ADJ
ftr-486	669	12	tax	tax	NOUN
ftr-486	669	13	-	-	PUNCT
ftr-486	669	14	free	free	ADJ
ftr-486	669	15	treatment	treatment	NOUN
ftr-486	669	16	of	of	ADP
ftr-486	669	17	an	an	DET
ftr-486	669	18	otherwise	otherwise	ADV
ftr-486	669	19	taxable	taxable	ADJ
ftr-486	669	20	sale	sale	NOUN
ftr-486	669	21	or	or	CCONJ
ftr-486	669	22	expensing	expensing	NOUN
ftr-486	669	23	of	of	ADP
ftr-486	669	24	the	the	DET
ftr-486	669	25	amount	amount	NOUN
ftr-486	669	26	of	of	ADP
ftr-486	669	27	the	the	DET
ftr-486	669	28	liability	liability	NOUN
ftr-486	669	29	at	at	ADP
ftr-486	669	30	the	the	DET
ftr-486	669	31	time	time	NOUN
ftr-486	669	32	of	of	ADP
ftr-486	669	33	the	the	DET
ftr-486	669	34	purchase	purchase	NOUN
ftr-486	669	35	.	.	PUNCT
ftr-486	670	1	this	this	PRON
ftr-486	670	2	should	should	AUX
ftr-486	670	3	be	be	AUX
ftr-486	670	4	compared	compare	VERB
ftr-486	670	5	with	with	ADP
ftr-486	670	6	the	the	DET
ftr-486	670	7	treatment	treatment	NOUN
ftr-486	670	8	of	of	ADP
ftr-486	670	9	fixed	fix	VERB
ftr-486	670	10	liabilities	liability	NOUN
ftr-486	670	11	,	,	PUNCT
ftr-486	670	12	the	the	DET
ftr-486	670	13	assumption	assumption	NOUN
ftr-486	670	14	of	of	ADP
ftr-486	670	15	which	which	PRON
ftr-486	670	16	creates	create	VERB
ftr-486	670	17	additional	additional	ADJ
ftr-486	670	18	basis	basis	NOUN
ftr-486	670	19	,	,	PUNCT
ftr-486	670	20	which	which	PRON
ftr-486	670	21	,	,	PUNCT
ftr-486	670	22	under	under	ADP
ftr-486	670	23	the	the	DET
ftr-486	670	24	rules	rule	NOUN
ftr-486	670	25	for	for	ADP
ftr-486	670	26	allocating	allocate	VERB
ftr-486	670	27	the	the	DET
ftr-486	670	28	purchase	purchase	NOUN
ftr-486	670	29	price	price	NOUN
ftr-486	670	30	,	,	PUNCT
ftr-486	670	31	may	may	AUX
ftr-486	670	32	be	be	AUX
ftr-486	670	33	allocated	allocate	VERB
ftr-486	670	34	to	to	ADP
ftr-486	670	35	goodwill	goodwill	NOUN
ftr-486	670	36	and	and	CCONJ
ftr-486	670	37	amortized	amortize	VERB
ftr-486	670	38	over	over	ADP
ftr-486	670	39	15	15	NUM
ftr-486	670	40	years.80	years.80	NOUN
ftr-486	670	41	1	1	NUM
ftr-486	670	42	.	.	PUNCT
ftr-486	670	43	equivalent	equivalent	ADJ
ftr-486	670	44	of	of	ADP
ftr-486	670	45	expensing.-at	expensing.-at	PROPN
ftr-486	670	46	first	first	ADJ
ftr-486	670	47	glance	glance	NOUN
ftr-486	670	48	,	,	PUNCT
ftr-486	670	49	it	it	PRON
ftr-486	670	50	might	might	AUX
ftr-486	670	51	appear	appear	VERB
ftr-486	670	52	that	that	SCONJ
ftr-486	670	53	reducing	reduce	VERB
ftr-486	670	54	the	the	DET
ftr-486	670	55	purchase	purchase	NOUN
ftr-486	670	56	price	price	NOUN
ftr-486	670	57	from	from	ADP
ftr-486	670	58	$	$	SYM
ftr-486	670	59	500	500	NUM
ftr-486	670	60	to	to	PART
ftr-486	670	61	$	$	SYM
ftr-486	670	62	400	400	NUM
ftr-486	670	63	and	and	CCONJ
ftr-486	670	64	allowing	allow	VERB
ftr-486	670	65	a	a	DET
ftr-486	670	66	deduction	deduction	NOUN
ftr-486	670	67	for	for	ADP
ftr-486	670	68	the	the	DET
ftr-486	670	69	payment	payment	NOUN
ftr-486	670	70	of	of	ADP
ftr-486	670	71	the	the	DET
ftr-486	670	72	assumed	assume	VERB
ftr-486	670	73	liability	liability	NOUN
ftr-486	670	74	could	could	AUX
ftr-486	670	75	make	make	VERB
ftr-486	670	76	the	the	DET
ftr-486	670	77	purchaser	purchaser	NOUN
ftr-486	670	78	better	well	ADV
ftr-486	670	79	or	or	CCONJ
ftr-486	670	80	worse	bad	ADJ
ftr-486	670	81	off	off	ADV
ftr-486	670	82	,	,	PUNCT
ftr-486	670	83	depending	depend	VERB
ftr-486	670	84	upon	upon	SCONJ
ftr-486	670	85	the	the	DET
ftr-486	670	86	relative	relative	ADJ
ftr-486	670	87	timing	timing	NOUN
ftr-486	670	88	of	of	ADP
ftr-486	670	89	the	the	DET
ftr-486	670	90	payment	payment	NOUN
ftr-486	670	91	and	and	CCONJ
ftr-486	670	92	the	the	DET
ftr-486	670	93	amortization	amortization	NOUN
ftr-486	670	94	of	of	ADP
ftr-486	670	95	asset	asset	NOUN
ftr-486	670	96	basis	basis	NOUN
ftr-486	670	97	.	.	PUNCT
ftr-486	671	1	if	if	SCONJ
ftr-486	671	2	the	the	DET
ftr-486	671	3	asset	asset	NOUN
ftr-486	671	4	is	be	AUX
ftr-486	671	5	land	land	NOUN
ftr-486	671	6	,	,	PUNCT
ftr-486	671	7	the	the	DET
ftr-486	671	8	purchaser	purchaser	NOUN
ftr-486	671	9	is	be	AUX
ftr-486	671	10	obviously	obviously	ADV
ftr-486	671	11	better	well	ADJ
ftr-486	671	12	off	off	ADP
ftr-486	671	13	under	under	ADP
ftr-486	671	14	this	this	DET
ftr-486	671	15	proposal	proposal	NOUN
ftr-486	671	16	,	,	PUNCT
ftr-486	671	17	but	but	CCONJ
ftr-486	671	18	the	the	DET
ftr-486	671	19	purchaser	purchaser	NOUN
ftr-486	671	20	might	might	AUX
ftr-486	671	21	appear	appear	VERB
ftr-486	671	22	to	to	PART
ftr-486	671	23	be	be	AUX
ftr-486	671	24	worse	bad	ADJ
ftr-486	671	25	off	off	ADV
ftr-486	671	26	if	if	SCONJ
ftr-486	671	27	,	,	PUNCT
ftr-486	671	28	on	on	ADP
ftr-486	671	29	average	average	ADJ
ftr-486	671	30	,	,	PUNCT
ftr-486	671	31	it	it	PRON
ftr-486	671	32	could	could	AUX
ftr-486	671	33	amortize	amortize	VERB
ftr-486	671	34	its	its	PRON
ftr-486	671	35	purchase	purchase	NOUN
ftr-486	671	36	price	price	NOUN
ftr-486	671	37	before	before	SCONJ
ftr-486	671	38	it	it	PRON
ftr-486	671	39	could	could	AUX
ftr-486	671	40	deduct	deduct	VERB
ftr-486	671	41	the	the	DET
ftr-486	671	42	payment	payment	NOUN
ftr-486	671	43	.	.	PUNCT
ftr-486	672	1	this	this	PRON
ftr-486	672	2	would	would	AUX
ftr-486	672	3	be	be	AUX
ftr-486	672	4	true	true	ADJ
ftr-486	672	5	if	if	SCONJ
ftr-486	672	6	the	the	DET
ftr-486	672	7	proposal	proposal	NOUN
ftr-486	672	8	applied	apply	VERB
ftr-486	672	9	to	to	ADP
ftr-486	672	10	p	p	PROPN
ftr-486	672	11	's	's	PART
ftr-486	672	12	assumption	assumption	NOUN
ftr-486	672	13	of	of	ADP
ftr-486	672	14	s	s	NOUN
ftr-486	672	15	'	'	PART
ftr-486	672	16	liability	liability	NOUN
ftr-486	672	17	on	on	ADP
ftr-486	672	18	the	the	DET
ftr-486	672	19	loan	loan	NOUN
ftr-486	672	20	obtained	obtain	VERB
ftr-486	672	21	from	from	ADP
ftr-486	672	22	bank	bank	PROPN
ftr-486	672	23	b.	b.	PROPN
ftr-486	672	24	if	if	SCONJ
ftr-486	672	25	this	this	DET
ftr-486	672	26	liability	liability	NOUN
ftr-486	672	27	was	be	AUX
ftr-486	672	28	ignored	ignore	VERB
ftr-486	672	29	in	in	ADP
ftr-486	672	30	determining	determine	VERB
ftr-486	672	31	p	p	PROPN
ftr-486	672	32	's	's	PART
ftr-486	672	33	basis	basis	NOUN
ftr-486	672	34	and	and	CCONJ
ftr-486	672	35	p	p	NOUN
ftr-486	672	36	was	be	AUX
ftr-486	672	37	allowed	allow	VERB
ftr-486	672	38	to	to	PART
ftr-486	672	39	deduct	deduct	VERB
ftr-486	672	40	its	its	PRON
ftr-486	672	41	principal	principal	ADJ
ftr-486	672	42	payment	payment	NOUN
ftr-486	672	43	to	to	ADP
ftr-486	672	44	bank	bank	PROPN
ftr-486	672	45	b	b	PROPN
ftr-486	672	46	,	,	PUNCT
ftr-486	672	47	p	p	PRON
ftr-486	672	48	would	would	AUX
ftr-486	672	49	be	be	AUX
ftr-486	672	50	better	well	ADJ
ftr-486	672	51	or	or	CCONJ
ftr-486	672	52	worse	bad	ADJ
ftr-486	672	53	off	off	ADP
ftr-486	672	54	than	than	ADP
ftr-486	672	55	with	with	ADP
ftr-486	672	56	its	its	PRON
ftr-486	672	57	treatment	treatment	NOUN
ftr-486	672	58	under	under	ADP
ftr-486	672	59	present	present	ADJ
ftr-486	672	60	law	law	NOUN
ftr-486	672	61	(	(	PUNCT
ftr-486	672	62	inclusion	inclusion	NOUN
ftr-486	672	63	of	of	ADP
ftr-486	672	64	the	the	DET
ftr-486	672	65	liability	liability	NOUN
ftr-486	672	66	in	in	ADP
ftr-486	672	67	basis	basis	NOUN
ftr-486	672	68	and	and	CCONJ
ftr-486	672	69	no	no	DET
ftr-486	672	70	deduction	deduction	NOUN
ftr-486	672	71	for	for	ADP
ftr-486	672	72	the	the	DET
ftr-486	672	73	payment	payment	NOUN
ftr-486	672	74	)	)	PUNCT
ftr-486	672	75	,	,	PUNCT
ftr-486	672	76	depending	depend	VERB
ftr-486	672	77	upon	upon	SCONJ
ftr-486	672	78	whether	whether	SCONJ
ftr-486	672	79	the	the	DET
ftr-486	672	80	recovery	recovery	NOUN
ftr-486	672	81	of	of	ADP
ftr-486	672	82	basis	basis	NOUN
ftr-486	672	83	would	would	AUX
ftr-486	672	84	on	on	ADP
ftr-486	672	85	average	average	ADJ
ftr-486	672	86	be	be	AUX
ftr-486	672	87	later	later	ADV
ftr-486	672	88	or	or	CCONJ
ftr-486	672	89	earlier	early	ADV
ftr-486	672	90	than	than	ADP
ftr-486	672	91	the	the	DET
ftr-486	672	92	time	time	NOUN
ftr-486	672	93	of	of	ADP
ftr-486	672	94	the	the	DET
ftr-486	672	95	loan	loan	NOUN
ftr-486	672	96	payment	payment	NOUN
ftr-486	672	97	.	.	PUNCT
ftr-486	673	1	in	in	ADP
ftr-486	673	2	either	either	DET
ftr-486	673	3	case	case	NOUN
ftr-486	673	4	,	,	PUNCT
ftr-486	673	5	accrued	accrue	VERB
ftr-486	673	6	interest	interest	NOUN
ftr-486	673	7	would	would	AUX
ftr-486	673	8	be	be	AUX
ftr-486	673	9	deductible	deductible	ADJ
ftr-486	673	10	.	.	PUNCT
ftr-486	674	1	however	however	ADV
ftr-486	674	2	,	,	PUNCT
ftr-486	674	3	the	the	DET
ftr-486	674	4	liability	liability	NOUN
ftr-486	674	5	to	to	ADP
ftr-486	674	6	e	e	PROPN
ftr-486	674	7	differs	differ	NOUN
ftr-486	674	8	from	from	ADP
ftr-486	674	9	the	the	DET
ftr-486	674	10	bank	bank	NOUN
ftr-486	674	11	loan	loan	NOUN
ftr-486	674	12	because	because	SCONJ
ftr-486	674	13	,	,	PUNCT
ftr-486	674	14	as	as	SCONJ
ftr-486	674	15	explained	explain	VERB
ftr-486	674	16	above,8	above,8	NOUN
ftr-486	674	17	'	'	PART
ftr-486	674	18	interest	interest	NOUN
ftr-486	674	19	on	on	ADP
ftr-486	674	20	this	this	DET
ftr-486	674	21	obligation	obligation	NOUN
ftr-486	674	22	is	be	AUX
ftr-486	674	23	effectively	effectively	ADV
ftr-486	674	24	nondeductible	nondeductible	ADJ
ftr-486	674	25	.	.	PUNCT
ftr-486	675	1	p	p	PRON
ftr-486	675	2	's	's	PART
ftr-486	675	3	assumption	assumption	NOUN
ftr-486	675	4	of	of	ADP
ftr-486	675	5	the	the	DET
ftr-486	675	6	liability	liability	NOUN
ftr-486	675	7	should	should	AUX
ftr-486	675	8	increase	increase	VERB
ftr-486	675	9	the	the	DET
ftr-486	675	10	purchase	purchase	NOUN
ftr-486	675	11	price	price	NOUN
ftr-486	675	12	and	and	CCONJ
ftr-486	675	13	its	its	PRON
ftr-486	675	14	basis	basis	NOUN
ftr-486	675	15	by	by	ADP
ftr-486	675	16	$	$	SYM
ftr-486	675	17	100	100	NUM
ftr-486	675	18	,	,	PUNCT
ftr-486	675	19	as	as	ADP
ftr-486	675	20	in	in	ADP
ftr-486	675	21	the	the	DET
ftr-486	675	22	case	case	NOUN
ftr-486	675	23	of	of	ADP
ftr-486	675	24	the	the	DET
ftr-486	675	25	bank	bank	NOUN
ftr-486	675	26	loan	loan	NOUN
ftr-486	675	27	,	,	PUNCT
ftr-486	675	28	but	but	CCONJ
ftr-486	675	29	,	,	PUNCT
ftr-486	675	30	unlike	unlike	ADP
ftr-486	675	31	that	that	DET
ftr-486	675	32	case	case	NOUN
ftr-486	675	33	,	,	PUNCT
ftr-486	675	34	it	it	PRON
ftr-486	675	35	should	should	AUX
ftr-486	675	36	get	get	VERB
ftr-486	675	37	no	no	DET
ftr-486	675	38	interest	interest	NOUN
ftr-486	675	39	deduction	deduction	NOUN
ftr-486	675	40	when	when	SCONJ
ftr-486	675	41	it	it	PRON
ftr-486	675	42	pays	pay	VERB
ftr-486	675	43	$	$	SYM
ftr-486	675	44	106	106	NUM
ftr-486	675	45	to	to	AUX
ftr-486	675	46	e.	e.	PROPN
ftr-486	675	47	the	the	DET
ftr-486	675	48	proposed	propose	VERB
ftr-486	675	49	alternative	alternative	ADJ
ftr-486	675	50	treatment	treatment	NOUN
ftr-486	675	51	is	be	AUX
ftr-486	675	52	that	that	SCONJ
ftr-486	675	53	in	in	ADP
ftr-486	675	54	lieu	lieu	NOUN
ftr-486	675	55	of	of	ADP
ftr-486	675	56	a	a	DET
ftr-486	675	57	$	$	SYM
ftr-486	675	58	100	100	NUM
ftr-486	675	59	addition	addition	NOUN
ftr-486	675	60	to	to	ADP
ftr-486	675	61	basis	basis	NOUN
ftr-486	675	62	and	and	CCONJ
ftr-486	675	63	no	no	DET
ftr-486	675	64	further	further	ADJ
ftr-486	675	65	deduction	deduction	NOUN
ftr-486	675	66	for	for	ADP
ftr-486	675	67	interest	interest	NOUN
ftr-486	675	68	,	,	PUNCT
ftr-486	675	69	p	p	PRON
ftr-486	675	70	should	should	AUX
ftr-486	675	71	be	be	AUX
ftr-486	675	72	allowed	allow	VERB
ftr-486	675	73	to	to	PART
ftr-486	675	74	deduct	deduct	VERB
ftr-486	675	75	the	the	DET
ftr-486	675	76	payment	payment	NOUN
ftr-486	675	77	to	to	ADP
ftr-486	675	78	e	e	PROPN
ftr-486	675	79	of	of	ADP
ftr-486	675	80	$	$	SYM
ftr-486	675	81	106,82	106,82	NOUN
ftr-486	675	82	just	just	ADV
ftr-486	675	83	as	as	SCONJ
ftr-486	675	84	s	s	PRON
ftr-486	675	85	would	would	AUX
ftr-486	675	86	have	have	AUX
ftr-486	675	87	been	be	AUX
ftr-486	675	88	allowed	allow	VERB
ftr-486	675	89	to	to	PART
ftr-486	675	90	do	do	AUX
ftr-486	675	91	had	have	VERB
ftr-486	675	92	the	the	DET
ftr-486	675	93	sale	sale	NOUN
ftr-486	675	94	not	not	PART
ftr-486	675	95	taken	take	VERB
ftr-486	675	96	place	place	NOUN
ftr-486	675	97	.	.	PUNCT
ftr-486	676	1	thus	thus	ADV
ftr-486	676	2	,	,	PUNCT
ftr-486	676	3	we	we	PRON
ftr-486	676	4	are	be	AUX
ftr-486	676	5	not	not	PART
ftr-486	676	6	comparing	compare	VERB
ftr-486	676	7	an	an	DET
ftr-486	676	8	addition	addition	NOUN
ftr-486	676	9	to	to	ADP
ftr-486	676	10	basis	basis	NOUN
ftr-486	676	11	of	of	ADP
ftr-486	676	12	$	$	SYM
ftr-486	676	13	100	100	NUM
ftr-486	676	14	with	with	ADP
ftr-486	676	15	a	a	DET
ftr-486	676	16	delayed	delay	VERB
ftr-486	676	17	deduction	deduction	NOUN
ftr-486	676	18	of	of	ADP
ftr-486	676	19	$	$	SYM
ftr-486	676	20	100	100	NUM
ftr-486	676	21	.	.	PUNCT
ftr-486	677	1	rather	rather	ADV
ftr-486	677	2	,	,	PUNCT
ftr-486	677	3	the	the	DET
ftr-486	677	4	delayed	delay	VERB
ftr-486	677	5	deduction	deduction	NOUN
ftr-486	677	6	of	of	ADP
ftr-486	677	7	$	$	SYM
ftr-486	677	8	106	106	NUM
ftr-486	677	9	is	be	AUX
ftr-486	677	10	economically	economically	ADV
ftr-486	677	11	equivalent	equivalent	ADJ
ftr-486	677	12	to	to	ADP
ftr-486	677	13	an	an	DET
ftr-486	677	14	immediate	immediate	ADJ
ftr-486	677	15	deduction	deduction	NOUN
ftr-486	677	16	of	of	ADP
ftr-486	677	17	$	$	SYM
ftr-486	677	18	100	100	NUM
ftr-486	677	19	.	.	PUNCT
ftr-486	678	1	as	as	SCONJ
ftr-486	678	2	described	describe	VERB
ftr-486	678	3	above	above	ADV
ftr-486	678	4	,	,	PUNCT
ftr-486	678	5	allowing	allow	VERB
ftr-486	678	6	s	s	VERB
ftr-486	678	7	to	to	PART
ftr-486	678	8	deduct	deduct	VERB
ftr-486	678	9	$	$	SYM
ftr-486	678	10	100	100	NUM
ftr-486	678	11	80	80	NUM
ftr-486	678	12	.	.	PUNCT
ftr-486	679	1	see	see	VERB
ftr-486	679	2	supra	supra	ADJ
ftr-486	679	3	text	text	NOUN
ftr-486	679	4	accompanying	accompanying	ADJ
ftr-486	679	5	note	note	NOUN
ftr-486	679	6	68	68	NUM
ftr-486	679	7	.	.	NOUN
ftr-486	679	8	81	81	NUM
ftr-486	679	9	.	.	PUNCT
ftr-486	680	1	see	see	VERB
ftr-486	680	2	supra	supra	ADJ
ftr-486	680	3	text	text	NOUN
ftr-486	680	4	accompanying	accompanying	ADJ
ftr-486	680	5	notes	note	NOUN
ftr-486	680	6	14	14	NUM
ftr-486	680	7	-	-	SYM
ftr-486	680	8	15	15	NUM
ftr-486	680	9	,	,	PUNCT
ftr-486	680	10	37	37	NUM
ftr-486	680	11	,	,	PUNCT
ftr-486	680	12	67	67	NUM
ftr-486	680	13	.	.	PUNCT
ftr-486	680	14	82	82	NUM
ftr-486	680	15	.	.	PUNCT
ftr-486	681	1	suppose	suppose	VERB
ftr-486	681	2	the	the	DET
ftr-486	681	3	contingent	contingent	ADJ
ftr-486	681	4	liability	liability	NOUN
ftr-486	681	5	is	be	AUX
ftr-486	681	6	for	for	ADP
ftr-486	681	7	an	an	DET
ftr-486	681	8	environmental	environmental	ADJ
ftr-486	681	9	cleanup	cleanup	NOUN
ftr-486	681	10	cost	cost	NOUN
ftr-486	681	11	,	,	PUNCT
ftr-486	681	12	the	the	DET
ftr-486	681	13	payment	payment	NOUN
ftr-486	681	14	of	of	ADP
ftr-486	681	15	which	which	PRON
ftr-486	681	16	the	the	DET
ftr-486	681	17	irs	irs	PROPN
ftr-486	681	18	would	would	AUX
ftr-486	681	19	require	require	VERB
ftr-486	681	20	to	to	PART
ftr-486	681	21	be	be	AUX
ftr-486	681	22	capitalized	capitalize	VERB
ftr-486	681	23	and	and	CCONJ
ftr-486	681	24	for	for	ADP
ftr-486	681	25	which	which	PRON
ftr-486	681	26	the	the	DET
ftr-486	681	27	amortization	amortization	NOUN
ftr-486	681	28	period	period	NOUN
ftr-486	681	29	is	be	AUX
ftr-486	681	30	unclear	unclear	ADJ
ftr-486	681	31	.	.	PUNCT
ftr-486	682	1	in	in	ADP
ftr-486	682	2	this	this	DET
ftr-486	682	3	case	case	NOUN
ftr-486	682	4	,	,	PUNCT
ftr-486	682	5	if	if	SCONJ
ftr-486	682	6	the	the	DET
ftr-486	682	7	buyer	buyer	NOUN
ftr-486	682	8	steps	step	VERB
ftr-486	682	9	into	into	ADP
ftr-486	682	10	the	the	DET
ftr-486	682	11	seller	seller	NOUN
ftr-486	682	12	's	's	PART
ftr-486	682	13	shoes	shoe	NOUN
ftr-486	682	14	,	,	PUNCT
ftr-486	682	15	the	the	DET
ftr-486	682	16	basis	basis	NOUN
ftr-486	682	17	resulting	result	VERB
ftr-486	682	18	from	from	ADP
ftr-486	682	19	the	the	DET
ftr-486	682	20	payment	payment	NOUN
ftr-486	682	21	should	should	AUX
ftr-486	682	22	be	be	AUX
ftr-486	682	23	allocated	allocate	VERB
ftr-486	682	24	to	to	ADP
ftr-486	682	25	this	this	DET
ftr-486	682	26	item	item	NOUN
ftr-486	682	27	,	,	PUNCT
ftr-486	682	28	leaving	leave	VERB
ftr-486	682	29	the	the	DET
ftr-486	682	30	buyer	buyer	NOUN
ftr-486	682	31	in	in	ADP
ftr-486	682	32	more	more	ADJ
ftr-486	682	33	or	or	CCONJ
ftr-486	682	34	less	less	ADV
ftr-486	682	35	the	the	DET
ftr-486	682	36	same	same	ADJ
ftr-486	682	37	situation	situation	NOUN
ftr-486	682	38	under	under	ADP
ftr-486	682	39	the	the	DET
ftr-486	682	40	alternative	alternative	ADJ
ftr-486	682	41	proposal	proposal	NOUN
ftr-486	682	42	as	as	SCONJ
ftr-486	682	43	it	it	PRON
ftr-486	682	44	would	would	AUX
ftr-486	682	45	be	be	AUX
ftr-486	682	46	if	if	SCONJ
ftr-486	682	47	contingent	contingent	ADJ
ftr-486	682	48	liabilities	liability	NOUN
ftr-486	682	49	were	be	AUX
ftr-486	682	50	taken	take	VERB
ftr-486	682	51	into	into	ADP
ftr-486	682	52	account	account	NOUN
ftr-486	682	53	at	at	ADP
ftr-486	682	54	the	the	DET
ftr-486	682	55	time	time	NOUN
ftr-486	682	56	of	of	ADP
ftr-486	682	57	the	the	DET
ftr-486	682	58	purchase	purchase	NOUN
ftr-486	682	59	.	.	PUNCT
ftr-486	683	1	[	[	X
ftr-486	683	2	vol	vol	NOUN
ftr-486	683	3	2:12	2:12	NUM
ftr-486	683	4	asswnption	asswnption	NOUN
ftr-486	683	5	of	of	ADP
ftr-486	683	6	contingent	contingent	ADJ
ftr-486	683	7	liabilities	liability	NOUN
ftr-486	683	8	on	on	ADP
ftr-486	683	9	sale	sale	NOUN
ftr-486	683	10	of	of	ADP
ftr-486	683	11	a	a	DET
ftr-486	683	12	business	business	NOUN
ftr-486	683	13	at	at	ADP
ftr-486	683	14	the	the	DET
ftr-486	683	15	time	time	NOUN
ftr-486	683	16	of	of	ADP
ftr-486	683	17	sale	sale	NOUN
ftr-486	683	18	is	be	AUX
ftr-486	683	19	equivalent	equivalent	ADJ
ftr-486	683	20	in	in	ADP
ftr-486	683	21	present	present	ADJ
ftr-486	683	22	value	value	NOUN
ftr-486	683	23	to	to	ADP
ftr-486	683	24	the	the	DET
ftr-486	683	25	s	s	NUM
ftr-486	683	26	106	106	NUM
ftr-486	683	27	deduction	deduction	NOUN
ftr-486	683	28	it	it	PRON
ftr-486	683	29	would	would	AUX
ftr-486	683	30	have	have	AUX
ftr-486	683	31	had	have	VERB
ftr-486	683	32	one	one	NUM
ftr-486	683	33	year	year	NOUN
ftr-486	683	34	later	later	ADV
ftr-486	683	35	if	if	SCONJ
ftr-486	683	36	the	the	DET
ftr-486	683	37	sale	sale	NOUN
ftr-486	683	38	had	have	AUX
ftr-486	683	39	not	not	PART
ftr-486	683	40	taken	take	VERB
ftr-486	683	41	place.8	place.8	NOUN
ftr-486	683	42	'	'	PUNCT
ftr-486	683	43	when	when	SCONJ
ftr-486	683	44	there	there	PRON
ftr-486	683	45	is	be	VERB
ftr-486	683	46	no	no	DET
ftr-486	683	47	sale	sale	NOUN
ftr-486	683	48	,	,	PUNCT
ftr-486	683	49	the	the	DET
ftr-486	683	50	deduction	deduction	NOUN
ftr-486	683	51	,	,	PUNCT
ftr-486	683	52	although	although	SCONJ
ftr-486	683	53	deferred	defer	VERB
ftr-486	683	54	,	,	PUNCT
ftr-486	683	55	is	be	AUX
ftr-486	683	56	increased	increase	VERB
ftr-486	683	57	by	by	ADP
ftr-486	683	58	the	the	DET
ftr-486	683	59	after	after	ADP
ftr-486	683	60	-	-	PUNCT
ftr-486	683	61	tax	tax	NOUN
ftr-486	683	62	rate	rate	NOUN
ftr-486	683	63	of	of	ADP
ftr-486	683	64	interest	interest	NOUN
ftr-486	683	65	,	,	PUNCT
ftr-486	683	66	which	which	PRON
ftr-486	683	67	compensates	compensate	VERB
ftr-486	683	68	for	for	ADP
ftr-486	683	69	the	the	DET
ftr-486	683	70	delay	delay	NOUN
ftr-486	683	71	.	.	PUNCT
ftr-486	684	1	similarly	similarly	ADV
ftr-486	684	2	,	,	PUNCT
ftr-486	684	3	if	if	SCONJ
ftr-486	684	4	the	the	DET
ftr-486	684	5	purchaser	purchaser	NOUN
ftr-486	684	6	is	be	AUX
ftr-486	684	7	allowed	allow	VERB
ftr-486	684	8	to	to	PART
ftr-486	684	9	deduct	deduct	VERB
ftr-486	684	10	$	$	SYM
ftr-486	684	11	106	106	NUM
ftr-486	684	12	one	one	NUM
ftr-486	684	13	year	year	NOUN
ftr-486	684	14	after	after	ADP
ftr-486	684	15	the	the	DET
ftr-486	684	16	purchase	purchase	NOUN
ftr-486	684	17	,	,	PUNCT
ftr-486	684	18	its	its	PRON
ftr-486	684	19	position	position	NOUN
ftr-486	684	20	is	be	AUX
ftr-486	684	21	the	the	DET
ftr-486	684	22	same	same	ADJ
ftr-486	684	23	as	as	SCONJ
ftr-486	684	24	if	if	SCONJ
ftr-486	684	25	it	it	PRON
ftr-486	684	26	were	be	AUX
ftr-486	684	27	allowed	allow	VERB
ftr-486	684	28	a	a	DET
ftr-486	684	29	deduction	deduction	NOUN
ftr-486	684	30	of	of	ADP
ftr-486	684	31	$	$	SYM
ftr-486	684	32	100	100	NUM
ftr-486	684	33	at	at	ADP
ftr-486	684	34	the	the	DET
ftr-486	684	35	time	time	NOUN
ftr-486	684	36	of	of	ADP
ftr-486	684	37	purchase	purchase	NOUN
ftr-486	684	38	.	.	PUNCT
ftr-486	685	1	thus	thus	ADV
ftr-486	685	2	,	,	PUNCT
ftr-486	685	3	$	$	SYM
ftr-486	685	4	100	100	NUM
ftr-486	685	5	of	of	ADP
ftr-486	685	6	additional	additional	ADJ
ftr-486	685	7	basis	basis	NOUN
ftr-486	685	8	is	be	AUX
ftr-486	685	9	less	less	ADV
ftr-486	685	10	valuable	valuable	ADJ
ftr-486	685	11	than	than	ADP
ftr-486	685	12	a	a	DET
ftr-486	685	13	deduction	deduction	NOUN
ftr-486	685	14	of	of	ADP
ftr-486	685	15	the	the	DET
ftr-486	685	16	$	$	SYM
ftr-486	685	17	106	106	NUM
ftr-486	685	18	payment	payment	NOUN
ftr-486	685	19	in	in	ADP
ftr-486	685	20	one	one	NUM
ftr-486	685	21	year	year	NOUN
ftr-486	685	22	,	,	PUNCT
ftr-486	685	23	even	even	ADV
ftr-486	685	24	if	if	SCONJ
ftr-486	685	25	the	the	DET
ftr-486	685	26	basis	basis	NOUN
ftr-486	685	27	would	would	AUX
ftr-486	685	28	be	be	AUX
ftr-486	685	29	recovered	recover	VERB
ftr-486	685	30	by	by	ADP
ftr-486	685	31	depreciation	depreciation	NOUN
ftr-486	685	32	or	or	CCONJ
ftr-486	685	33	amortization	amortization	NOUN
ftr-486	685	34	before	before	SCONJ
ftr-486	685	35	payment	payment	NOUN
ftr-486	685	36	occurs	occur	VERB
ftr-486	685	37	.	.	PUNCT
ftr-486	686	1	because	because	SCONJ
ftr-486	686	2	the	the	DET
ftr-486	686	3	basis	basis	NOUN
ftr-486	686	4	adjustment	adjustment	NOUN
ftr-486	686	5	approach	approach	NOUN
ftr-486	686	6	would	would	AUX
ftr-486	686	7	deny	deny	VERB
ftr-486	686	8	interest	interest	NOUN
ftr-486	686	9	,	,	PUNCT
ftr-486	686	10	the	the	DET
ftr-486	686	11	purchaser	purchaser	NOUN
ftr-486	686	12	would	would	AUX
ftr-486	686	13	always	always	ADV
ftr-486	686	14	be	be	AUX
ftr-486	686	15	better	well	ADJ
ftr-486	686	16	off	off	ADP
ftr-486	686	17	under	under	ADP
ftr-486	686	18	the	the	DET
ftr-486	686	19	alternative	alternative	ADJ
ftr-486	686	20	proposal	proposal	NOUN
ftr-486	686	21	unless	unless	SCONJ
ftr-486	686	22	the	the	DET
ftr-486	686	23	entire	entire	ADJ
ftr-486	686	24	purchase	purchase	NOUN
ftr-486	686	25	price	price	NOUN
ftr-486	686	26	is	be	AUX
ftr-486	686	27	immediately	immediately	ADV
ftr-486	686	28	deductible	deductible	ADJ
ftr-486	686	29	,	,	PUNCT
ftr-486	686	30	in	in	ADP
ftr-486	686	31	which	which	DET
ftr-486	686	32	case	case	NOUN
ftr-486	686	33	it	it	PRON
ftr-486	686	34	is	be	AUX
ftr-486	686	35	indifferent	indifferent	ADJ
ftr-486	686	36	between	between	ADP
ftr-486	686	37	the	the	DET
ftr-486	686	38	two	two	NUM
ftr-486	686	39	approaches	approach	NOUN
ftr-486	686	40	.	.	PUNCT
ftr-486	687	1	2	2	X
ftr-486	687	2	.	.	X
ftr-486	687	3	carryover	carryover	NOUN
ftr-486	687	4	basis.-it	basis.-it	NOUN
ftr-486	687	5	is	be	AUX
ftr-486	687	6	argued	argue	VERB
ftr-486	687	7	,	,	PUNCT
ftr-486	687	8	however	however	ADV
ftr-486	687	9	,	,	PUNCT
ftr-486	687	10	that	that	SCONJ
ftr-486	687	11	despite	despite	SCONJ
ftr-486	687	12	this	this	DET
ftr-486	687	13	advantage	advantage	NOUN
ftr-486	687	14	,	,	PUNCT
ftr-486	687	15	the	the	DET
ftr-486	687	16	proposed	propose	VERB
ftr-486	687	17	treatment	treatment	NOUN
ftr-486	687	18	would	would	AUX
ftr-486	687	19	not	not	PART
ftr-486	687	20	create	create	VERB
ftr-486	687	21	an	an	DET
ftr-486	687	22	incentive	incentive	NOUN
ftr-486	687	23	to	to	PART
ftr-486	687	24	sell	sell	VERB
ftr-486	687	25	the	the	DET
ftr-486	687	26	business	business	NOUN
ftr-486	687	27	since	since	SCONJ
ftr-486	687	28	the	the	DET
ftr-486	687	29	tax	tax	NOUN
ftr-486	687	30	results	result	NOUN
ftr-486	687	31	would	would	AUX
ftr-486	687	32	be	be	AUX
ftr-486	687	33	approximately	approximately	ADV
ftr-486	687	34	the	the	DET
ftr-486	687	35	same	same	ADJ
ftr-486	687	36	as	as	SCONJ
ftr-486	687	37	if	if	SCONJ
ftr-486	687	38	the	the	DET
ftr-486	687	39	business	business	NOUN
ftr-486	687	40	had	have	AUX
ftr-486	687	41	not	not	PART
ftr-486	687	42	been	be	AUX
ftr-486	687	43	sold.8	sold.8	PROPN
ftr-486	687	44	'	'	PUNCT
ftr-486	687	45	this	this	DET
ftr-486	687	46	assertion	assertion	NOUN
ftr-486	687	47	is	be	AUX
ftr-486	687	48	correct	correct	ADJ
ftr-486	687	49	because	because	SCONJ
ftr-486	687	50	the	the	DET
ftr-486	687	51	proposal	proposal	NOUN
ftr-486	687	52	is	be	AUX
ftr-486	687	53	equivalent	equivalent	ADJ
ftr-486	687	54	to	to	ADP
ftr-486	687	55	a	a	DET
ftr-486	687	56	partial	partial	ADJ
ftr-486	687	57	carryover	carryover	NOUN
ftr-486	687	58	basis	basis	NOUN
ftr-486	687	59	transaction	transaction	NOUN
ftr-486	687	60	;	;	PUNCT
ftr-486	687	61	in	in	ADP
ftr-486	687	62	return	return	NOUN
ftr-486	687	63	for	for	ADP
ftr-486	687	64	the	the	DET
ftr-486	687	65	buyer	buyer	NOUN
ftr-486	687	66	accepting	accept	VERB
ftr-486	687	67	a	a	DET
ftr-486	687	68	basis	basis	NOUN
ftr-486	687	69	below	below	ADP
ftr-486	687	70	fair	fair	ADJ
ftr-486	687	71	market	market	NOUN
ftr-486	687	72	value	value	NOUN
ftr-486	687	73	,	,	PUNCT
ftr-486	687	74	the	the	DET
ftr-486	687	75	seller	seller	NOUN
ftr-486	687	76	is	be	AUX
ftr-486	687	77	allowed	allow	VERB
ftr-486	687	78	to	to	PART
ftr-486	687	79	avoid	avoid	VERB
ftr-486	687	80	part	part	NOUN
ftr-486	687	81	of	of	ADP
ftr-486	687	82	the	the	DET
ftr-486	687	83	gain	gain	NOUN
ftr-486	687	84	.	.	PUNCT
ftr-486	688	1	how	how	SCONJ
ftr-486	688	2	can	can	AUX
ftr-486	688	3	this	this	PRON
ftr-486	688	4	be	be	AUX
ftr-486	688	5	explained	explain	VERB
ftr-486	688	6	?	?	PUNCT
ftr-486	689	1	under	under	ADP
ftr-486	689	2	the	the	DET
ftr-486	689	3	proposal	proposal	NOUN
ftr-486	689	4	,	,	PUNCT
ftr-486	689	5	the	the	DET
ftr-486	689	6	deduction	deduction	NOUN
ftr-486	689	7	for	for	ADP
ftr-486	689	8	contingent	contingent	ADJ
ftr-486	689	9	liabilities	liability	NOUN
ftr-486	689	10	is	be	AUX
ftr-486	689	11	deferred	defer	VERB
ftr-486	689	12	until	until	ADP
ftr-486	689	13	the	the	DET
ftr-486	689	14	time	time	NOUN
ftr-486	689	15	it	it	PRON
ftr-486	689	16	would	would	AUX
ftr-486	689	17	have	have	AUX
ftr-486	689	18	been	be	AUX
ftr-486	689	19	allowed	allow	VERB
ftr-486	689	20	had	have	AUX
ftr-486	689	21	no	no	DET
ftr-486	689	22	sale	sale	NOUN
ftr-486	689	23	taken	take	VERB
ftr-486	689	24	place	place	NOUN
ftr-486	689	25	.	.	PUNCT
ftr-486	690	1	if	if	SCONJ
ftr-486	690	2	buyer	buyer	NOUN
ftr-486	690	3	and	and	CCONJ
ftr-486	690	4	seller	seller	NOUN
ftr-486	690	5	are	be	AUX
ftr-486	690	6	taxed	tax	VERB
ftr-486	690	7	at	at	ADP
ftr-486	690	8	the	the	DET
ftr-486	690	9	same	same	ADJ
ftr-486	690	10	marginal	marginal	ADJ
ftr-486	690	11	rates	rate	NOUN
ftr-486	690	12	,	,	PUNCT
ftr-486	690	13	the	the	DET
ftr-486	690	14	value	value	NOUN
ftr-486	690	15	of	of	ADP
ftr-486	690	16	the	the	DET
ftr-486	690	17	deduction	deduction	NOUN
ftr-486	690	18	is	be	AUX
ftr-486	690	19	not	not	PART
ftr-486	690	20	changed	change	VERB
ftr-486	690	21	by	by	ADP
ftr-486	690	22	the	the	DET
ftr-486	690	23	sale	sale	NOUN
ftr-486	690	24	.	.	PUNCT
ftr-486	691	1	the	the	DET
ftr-486	691	2	proposal	proposal	NOUN
ftr-486	691	3	reduces	reduce	VERB
ftr-486	691	4	the	the	DET
ftr-486	691	5	selling	selling	NOUN
ftr-486	691	6	price	price	NOUN
ftr-486	691	7	and	and	CCONJ
ftr-486	691	8	hence	hence	ADV
ftr-486	691	9	the	the	DET
ftr-486	691	10	seller	seller	NOUN
ftr-486	691	11	's	's	PART
ftr-486	691	12	gain,'5	gain,'5	PROPN
ftr-486	691	13	but	but	CCONJ
ftr-486	691	14	the	the	DET
ftr-486	691	15	purchaser	purchaser	NOUN
ftr-486	691	16	's	's	PART
ftr-486	691	17	basis	basis	NOUN
ftr-486	691	18	is	be	AUX
ftr-486	691	19	reduced	reduce	VERB
ftr-486	691	20	by	by	ADP
ftr-486	691	21	the	the	DET
ftr-486	691	22	amount	amount	NOUN
ftr-486	691	23	of	of	ADP
ftr-486	691	24	the	the	DET
ftr-486	691	25	unrecognized	unrecognized	ADJ
ftr-486	691	26	gain	gain	NOUN
ftr-486	691	27	.	.	PUNCT
ftr-486	692	1	the	the	DET
ftr-486	692	2	latter	latter	ADJ
ftr-486	692	3	results	result	NOUN
ftr-486	692	4	are	be	AUX
ftr-486	692	5	equivalent	equivalent	ADJ
ftr-486	692	6	to	to	ADP
ftr-486	692	7	a	a	DET
ftr-486	692	8	partial	partial	ADJ
ftr-486	692	9	carryover	carryover	NOUN
ftr-486	692	10	basis	basis	NOUN
ftr-486	692	11	.	.	PUNCT
ftr-486	693	1	as	as	ADP
ftr-486	693	2	in	in	ADP
ftr-486	693	3	a	a	DET
ftr-486	693	4	tax	tax	NOUN
ftr-486	693	5	-	-	PUNCT
ftr-486	693	6	free	free	ADJ
ftr-486	693	7	reorganization	reorganization	NOUN
ftr-486	693	8	with	with	ADP
ftr-486	693	9	a	a	DET
ftr-486	693	10	complete	complete	ADJ
ftr-486	693	11	carryover	carryover	NOUN
ftr-486	693	12	of	of	ADP
ftr-486	693	13	basis	basis	NOUN
ftr-486	693	14	,	,	PUNCT
ftr-486	693	15	there	there	PRON
ftr-486	693	16	is	be	VERB
ftr-486	693	17	no	no	DET
ftr-486	693	18	effect	effect	NOUN
ftr-486	693	19	on	on	ADP
ftr-486	693	20	revenues	revenue	NOUN
ftr-486	693	21	and	and	CCONJ
ftr-486	693	22	no	no	DET
ftr-486	693	23	tax	tax	NOUN
ftr-486	693	24	-	-	PUNCT
ftr-486	693	25	created	create	VERB
ftr-486	693	26	incentive	incentive	NOUN
ftr-486	693	27	to	to	PART
ftr-486	693	28	sell	sell	VERB
ftr-486	693	29	if	if	SCONJ
ftr-486	693	30	buyer	buyer	NOUN
ftr-486	693	31	and	and	CCONJ
ftr-486	693	32	seller	seller	NOUN
ftr-486	693	33	are	be	AUX
ftr-486	693	34	taxed	tax	VERB
ftr-486	693	35	at	at	ADP
ftr-486	693	36	the	the	DET
ftr-486	693	37	same	same	ADJ
ftr-486	693	38	rate	rate	NOUN
ftr-486	693	39	.	.	PUNCT
ftr-486	694	1	d.	d.	PROPN
ftr-486	694	2	when	when	SCONJ
ftr-486	694	3	does	do	AUX
ftr-486	694	4	it	it	PRON
ftr-486	694	5	apply	apply	VERB
ftr-486	694	6	?	?	PUNCT
ftr-486	695	1	since	since	SCONJ
ftr-486	695	2	this	this	DET
ftr-486	695	3	approach	approach	NOUN
ftr-486	695	4	does	do	AUX
ftr-486	695	5	not	not	PART
ftr-486	695	6	accurately	accurately	ADV
ftr-486	695	7	measure	measure	VERB
ftr-486	695	8	income	income	NOUN
ftr-486	695	9	,	,	PUNCT
ftr-486	695	10	its	its	PRON
ftr-486	695	11	application	application	NOUN
ftr-486	695	12	would	would	AUX
ftr-486	695	13	presumably	presumably	ADV
ftr-486	695	14	have	have	VERB
ftr-486	695	15	to	to	PART
ftr-486	695	16	be	be	AUX
ftr-486	695	17	restricted	restrict	VERB
ftr-486	695	18	to	to	ADP
ftr-486	695	19	transfers	transfer	NOUN
ftr-486	695	20	of	of	ADP
ftr-486	695	21	entire	entire	ADJ
ftr-486	695	22	83	83	NUM
ftr-486	695	23	.	.	PUNCT
ftr-486	696	1	see	see	VERB
ftr-486	696	2	supra	supra	PROPN
ftr-486	696	3	note	note	PROPN
ftr-486	696	4	22	22	NUM
ftr-486	696	5	and	and	CCONJ
ftr-486	696	6	accompanying	accompany	VERB
ftr-486	696	7	text	text	NOUN
ftr-486	696	8	.	.	PUNCT
ftr-486	697	1	84	84	NUM
ftr-486	697	2	.	.	PUNCT
ftr-486	698	1	nysba	nysba	PROPN
ftr-486	698	2	,	,	PUNCT
ftr-486	698	3	supra	supra	PROPN
ftr-486	698	4	note	note	NOUN
ftr-486	698	5	2	2	NUM
ftr-486	698	6	,	,	PUNCT
ftr-486	698	7	at	at	ADP
ftr-486	698	8	895	895	NUM
ftr-486	698	9	;	;	PUNCT
ftr-486	698	10	youngwood	youngwood	NOUN
ftr-486	698	11	,	,	PUNCT
ftr-486	698	12	supra	supra	ADJ
ftr-486	698	13	note	note	NOUN
ftr-486	698	14	2	2	NUM
ftr-486	698	15	.	.	PUNCT
ftr-486	698	16	at	at	ADP
ftr-486	698	17	785	785	NUM
ftr-486	698	18	.	.	PUNCT
ftr-486	698	19	85	85	NUM
ftr-486	698	20	.	.	PUNCT
ftr-486	699	1	since	since	SCONJ
ftr-486	699	2	the	the	DET
ftr-486	699	3	deduction	deduction	NOUN
ftr-486	699	4	for	for	ADP
ftr-486	699	5	the	the	DET
ftr-486	699	6	payment	payment	NOUN
ftr-486	699	7	of	of	ADP
ftr-486	699	8	the	the	DET
ftr-486	699	9	liability	liability	NOUN
ftr-486	699	10	is	be	AUX
ftr-486	699	11	allowed	allow	VERB
ftr-486	699	12	to	to	ADP
ftr-486	699	13	the	the	DET
ftr-486	699	14	buyer	buyer	NOUN
ftr-486	699	15	,	,	PUNCT
ftr-486	699	16	not	not	PART
ftr-486	699	17	the	the	DET
ftr-486	699	18	seller	seller	NOUN
ftr-486	699	19	,	,	PUNCT
ftr-486	699	20	the	the	DET
ftr-486	699	21	reduction	reduction	NOUN
ftr-486	699	22	of	of	ADP
ftr-486	699	23	the	the	DET
ftr-486	699	24	gain	gain	NOUN
ftr-486	699	25	to	to	ADP
ftr-486	699	26	s200	s200	PROPN
ftr-486	699	27	can	can	AUX
ftr-486	699	28	be	be	AUX
ftr-486	699	29	viewed	view	VERB
ftr-486	699	30	as	as	ADP
ftr-486	699	31	a	a	DET
ftr-486	699	32	partial	partial	ADJ
ftr-486	699	33	exemption	exemption	NOUN
ftr-486	699	34	,	,	PUNCT
ftr-486	699	35	not	not	PART
ftr-486	699	36	an	an	DET
ftr-486	699	37	offsetting	offset	VERB
ftr-486	699	38	deduction	deduction	NOUN
ftr-486	699	39	.	.	PUNCT
ftr-486	700	1	assuming	assume	VERB
ftr-486	700	2	identical	identical	ADJ
ftr-486	700	3	rates	rate	NOUN
ftr-486	700	4	,	,	PUNCT
ftr-486	700	5	it	it	PRON
ftr-486	700	6	is	be	AUX
ftr-486	700	7	also	also	ADV
ftr-486	700	8	equivalent	equivalent	ADJ
ftr-486	700	9	to	to	ADP
ftr-486	700	10	the	the	DET
ftr-486	700	11	seller	seller	NOUN
ftr-486	700	12	recognizing	recognize	VERB
ftr-486	700	13	an	an	DET
ftr-486	700	14	additional	additional	ADJ
ftr-486	700	15	$	$	SYM
ftr-486	700	16	100	100	NUM
ftr-486	700	17	of	of	ADP
ftr-486	700	18	gain	gain	NOUN
ftr-486	700	19	and	and	CCONJ
ftr-486	700	20	the	the	DET
ftr-486	700	21	buyer	buyer	NOUN
ftr-486	700	22	obtaining	obtain	VERB
ftr-486	700	23	an	an	DET
ftr-486	700	24	immediate	immediate	ADJ
ftr-486	700	25	write	write	NOUN
ftr-486	700	26	-	-	PUNCT
ftr-486	700	27	off	off	NOUN
ftr-486	700	28	for	for	ADP
ftr-486	700	29	the	the	DET
ftr-486	700	30	same	same	ADJ
ftr-486	700	31	amount	amount	NOUN
ftr-486	700	32	,	,	PUNCT
ftr-486	700	33	which	which	PRON
ftr-486	700	34	is	be	AUX
ftr-486	700	35	how	how	SCONJ
ftr-486	700	36	the	the	DET
ftr-486	700	37	transaction	transaction	NOUN
ftr-486	700	38	is	be	AUX
ftr-486	700	39	analyzed	analyze	VERB
ftr-486	700	40	in	in	ADP
ftr-486	700	41	the	the	DET
ftr-486	700	42	immediately	immediately	ADV
ftr-486	700	43	preceding	precede	VERB
ftr-486	700	44	section	section	NOUN
ftr-486	700	45	.	.	PUNCT
ftr-486	701	1	19961	19961	NUM
ftr-486	701	2	florida	florida	PROPN
ftr-486	701	3	tax	tax	NOUN
ftr-486	701	4	review	review	NOUN
ftr-486	701	5	businesses	business	NOUN
ftr-486	701	6	in	in	ADP
ftr-486	701	7	order	order	NOUN
ftr-486	701	8	to	to	PART
ftr-486	701	9	prevent	prevent	VERB
ftr-486	701	10	abuse.8	abuse.8	PROPN
ftr-486	701	11	6	6	NUM
ftr-486	701	12	this	this	DET
ftr-486	701	13	restriction	restriction	NOUN
ftr-486	701	14	would	would	AUX
ftr-486	701	15	make	make	VERB
ftr-486	701	16	it	it	PRON
ftr-486	701	17	necessary	necessary	ADJ
ftr-486	701	18	to	to	PART
ftr-486	701	19	distinguish	distinguish	VERB
ftr-486	701	20	that	that	SCONJ
ftr-486	701	21	event	event	NOUN
ftr-486	701	22	from	from	ADP
ftr-486	701	23	a	a	DET
ftr-486	701	24	more	more	ADV
ftr-486	701	25	casual	casual	ADJ
ftr-486	701	26	sale	sale	NOUN
ftr-486	701	27	of	of	ADP
ftr-486	701	28	assets.87	assets.87	NOUN
ftr-486	701	29	also	also	ADV
ftr-486	701	30	,	,	PUNCT
ftr-486	701	31	because	because	SCONJ
ftr-486	701	32	fixed	fixed	ADJ
ftr-486	701	33	liabilities	liability	NOUN
ftr-486	701	34	would	would	AUX
ftr-486	701	35	be	be	AUX
ftr-486	701	36	less	less	ADV
ftr-486	701	37	favorably	favorably	ADV
ftr-486	701	38	treated	treat	VERB
ftr-486	701	39	than	than	ADP
ftr-486	701	40	contingent	contingent	ADJ
ftr-486	701	41	liabilities	liability	NOUN
ftr-486	701	42	,	,	PUNCT
ftr-486	701	43	it	it	PRON
ftr-486	701	44	would	would	AUX
ftr-486	701	45	be	be	AUX
ftr-486	701	46	important	important	ADJ
ftr-486	701	47	whether	whether	SCONJ
ftr-486	701	48	a	a	DET
ftr-486	701	49	liability	liability	NOUN
ftr-486	701	50	is	be	AUX
ftr-486	701	51	fixed	fix	VERB
ftr-486	701	52	or	or	CCONJ
ftr-486	701	53	contingent	contingent	ADJ
ftr-486	701	54	at	at	ADP
ftr-486	701	55	the	the	DET
ftr-486	701	56	time	time	NOUN
ftr-486	701	57	of	of	ADP
ftr-486	701	58	an	an	DET
ftr-486	701	59	acquisition	acquisition	NOUN
ftr-486	701	60	.	.	PUNCT
ftr-486	702	1	under	under	ADP
ftr-486	702	2	the	the	DET
ftr-486	702	3	all	all	DET
ftr-486	702	4	events	event	NOUN
ftr-486	702	5	test	test	NOUN
ftr-486	702	6	of	of	ADP
ftr-486	702	7	existing	exist	VERB
ftr-486	702	8	law	law	NOUN
ftr-486	702	9	,	,	PUNCT
ftr-486	702	10	a	a	DET
ftr-486	702	11	liability	liability	NOUN
ftr-486	702	12	is	be	AUX
ftr-486	702	13	fixed	fix	VERB
ftr-486	702	14	when	when	SCONJ
ftr-486	702	15	all	all	DET
ftr-486	702	16	events	event	NOUN
ftr-486	702	17	have	have	AUX
ftr-486	702	18	occurred	occur	VERB
ftr-486	702	19	that	that	PRON
ftr-486	702	20	establish	establish	VERB
ftr-486	702	21	the	the	DET
ftr-486	702	22	fact	fact	NOUN
ftr-486	702	23	of	of	ADP
ftr-486	702	24	liability	liability	NOUN
ftr-486	702	25	and	and	CCONJ
ftr-486	702	26	the	the	DET
ftr-486	702	27	amount	amount	NOUN
ftr-486	702	28	can	can	AUX
ftr-486	702	29	be	be	AUX
ftr-486	702	30	determined	determine	VERB
ftr-486	702	31	with	with	ADP
ftr-486	702	32	reasonable	reasonable	ADJ
ftr-486	702	33	accuracy.88	accuracy.88	PROPN
ftr-486	702	34	however	however	ADV
ftr-486	702	35	,	,	PUNCT
ftr-486	702	36	the	the	DET
ftr-486	702	37	line	line	NOUN
ftr-486	702	38	between	between	ADP
ftr-486	702	39	fixed	fix	VERB
ftr-486	702	40	and	and	CCONJ
ftr-486	702	41	contingently	contingently	ADJ
ftr-486	702	42	liabilities	liability	NOUN
ftr-486	702	43	is	be	AUX
ftr-486	702	44	anything	anything	PRON
ftr-486	702	45	but	but	CCONJ
ftr-486	702	46	clear,89	clear,89	ADJ
ftr-486	702	47	particularly	particularly	ADV
ftr-486	702	48	in	in	ADP
ftr-486	702	49	light	light	NOUN
ftr-486	702	50	of	of	ADP
ftr-486	702	51	two	two	NUM
ftr-486	702	52	recent	recent	ADJ
ftr-486	702	53	supreme	supreme	PROPN
ftr-486	702	54	court	court	NOUN
ftr-486	702	55	decisions	decision	NOUN
ftr-486	702	56	.	.	PUNCT
ftr-486	703	1	the	the	DET
ftr-486	703	2	court	court	NOUN
ftr-486	703	3	held	hold	VERB
ftr-486	703	4	that	that	SCONJ
ftr-486	703	5	an	an	DET
ftr-486	703	6	obligation	obligation	NOUN
ftr-486	703	7	to	to	PART
ftr-486	703	8	make	make	VERB
ftr-486	703	9	a	a	DET
ftr-486	703	10	specified	specified	ADJ
ftr-486	703	11	payout	payout	NOUN
ftr-486	703	12	to	to	ADP
ftr-486	703	13	unknown	unknown	ADJ
ftr-486	703	14	future	future	ADJ
ftr-486	703	15	players	player	NOUN
ftr-486	703	16	of	of	ADP
ftr-486	703	17	a	a	DET
ftr-486	703	18	slot	slot	NOUN
ftr-486	703	19	machine	machine	NOUN
ftr-486	703	20	was	be	AUX
ftr-486	703	21	fixed	fix	VERB
ftr-486	703	22	,	,	PUNCT
ftr-486	703	23	even	even	ADV
ftr-486	703	24	though	though	SCONJ
ftr-486	703	25	the	the	DET
ftr-486	703	26	casino	casino	NOUN
ftr-486	703	27	could	could	AUX
ftr-486	703	28	avoid	avoid	VERB
ftr-486	703	29	liability	liability	NOUN
ftr-486	703	30	by	by	ADP
ftr-486	703	31	terminating	terminate	VERB
ftr-486	703	32	its	its	PRON
ftr-486	703	33	business	business	NOUN
ftr-486	703	34	before	before	SCONJ
ftr-486	703	35	the	the	DET
ftr-486	703	36	winning	win	VERB
ftr-486	703	37	combination	combination	NOUN
ftr-486	703	38	was	be	AUX
ftr-486	703	39	played.90	played.90	ADV
ftr-486	703	40	a	a	DET
ftr-486	703	41	year	year	NOUN
ftr-486	703	42	later	later	ADV
ftr-486	703	43	,	,	PUNCT
ftr-486	703	44	the	the	DET
ftr-486	703	45	court	court	NOUN
ftr-486	703	46	held	hold	VERB
ftr-486	703	47	that	that	SCONJ
ftr-486	703	48	liability	liability	NOUN
ftr-486	703	49	under	under	ADP
ftr-486	703	50	a	a	DET
ftr-486	703	51	self	self	NOUN
ftr-486	703	52	-	-	PUNCT
ftr-486	703	53	insured	insure	VERB
ftr-486	703	54	medical	medical	ADJ
ftr-486	703	55	plan	plan	NOUN
ftr-486	703	56	was	be	AUX
ftr-486	703	57	contingent	contingent	ADJ
ftr-486	703	58	until	until	SCONJ
ftr-486	703	59	employees	employee	NOUN
ftr-486	703	60	filed	file	VERB
ftr-486	703	61	claims.9	claims.9	NOUN
ftr-486	703	62	'	'	PUNCT
ftr-486	703	63	because	because	SCONJ
ftr-486	703	64	of	of	ADP
ftr-486	703	65	various	various	ADJ
ftr-486	703	66	deduction	deduction	NOUN
ftr-486	703	67	-	-	PUNCT
ftr-486	703	68	deferring	defer	VERB
ftr-486	703	69	rules	rule	NOUN
ftr-486	703	70	,	,	PUNCT
ftr-486	703	71	including	include	VERB
ftr-486	703	72	the	the	DET
ftr-486	703	73	requirement	requirement	NOUN
ftr-486	703	74	of	of	ADP
ftr-486	703	75	economic	economic	ADJ
ftr-486	703	76	performance,92	performance,92	NOUN
ftr-486	703	77	it	it	PRON
ftr-486	703	78	is	be	AUX
ftr-486	703	79	often	often	ADV
ftr-486	703	80	not	not	PART
ftr-486	703	81	necessary	necessary	ADJ
ftr-486	703	82	under	under	ADP
ftr-486	703	83	existing	exist	VERB
ftr-486	703	84	law	law	NOUN
ftr-486	703	85	to	to	PART
ftr-486	703	86	determine	determine	VERB
ftr-486	703	87	whether	whether	SCONJ
ftr-486	703	88	the	the	DET
ftr-486	703	89	all	all	DET
ftr-486	703	90	events	event	NOUN
ftr-486	703	91	test	test	NOUN
ftr-486	703	92	is	be	AUX
ftr-486	703	93	satisfied	satisfied	ADJ
ftr-486	703	94	.	.	PUNCT
ftr-486	704	1	in	in	ADP
ftr-486	704	2	particular	particular	ADJ
ftr-486	704	3	,	,	PUNCT
ftr-486	704	4	it	it	PRON
ftr-486	704	5	is	be	AUX
ftr-486	704	6	generally	generally	ADV
ftr-486	704	7	not	not	PART
ftr-486	704	8	relevant	relevant	ADJ
ftr-486	704	9	whether	whether	SCONJ
ftr-486	704	10	deferred	defer	VERB
ftr-486	704	11	compensation	compensation	NOUN
ftr-486	704	12	is	be	AUX
ftr-486	704	13	contingent	contingent	ADJ
ftr-486	704	14	because	because	SCONJ
ftr-486	704	15	,	,	PUNCT
ftr-486	704	16	under	under	ADP
ftr-486	704	17	section	section	NOUN
ftr-486	704	18	404(a)(5	404(a)(5	PROPN
ftr-486	704	19	)	)	PUNCT
ftr-486	704	20	,	,	PUNCT
ftr-486	705	1	such	such	ADJ
ftr-486	705	2	amounts	amount	NOUN
ftr-486	705	3	,	,	PUNCT
ftr-486	705	4	even	even	ADV
ftr-486	705	5	if	if	SCONJ
ftr-486	705	6	fixed	fix	VERB
ftr-486	705	7	,	,	PUNCT
ftr-486	705	8	can	can	AUX
ftr-486	705	9	not	not	PART
ftr-486	705	10	be	be	AUX
ftr-486	705	11	deducted	deduct	VERB
ftr-486	705	12	until	until	SCONJ
ftr-486	705	13	paid	pay	VERB
ftr-486	705	14	.	.	PUNCT
ftr-486	706	1	86	86	NUM
ftr-486	706	2	.	.	PUNCT
ftr-486	707	1	for	for	ADP
ftr-486	707	2	example	example	NOUN
ftr-486	707	3	,	,	PUNCT
ftr-486	707	4	consider	consider	VERB
ftr-486	707	5	a	a	DET
ftr-486	707	6	taxpayer	taxpayer	NOUN
ftr-486	707	7	that	that	PRON
ftr-486	707	8	owns	own	VERB
ftr-486	707	9	vacant	vacant	ADJ
ftr-486	707	10	land	land	NOUN
ftr-486	707	11	with	with	ADP
ftr-486	707	12	a	a	DET
ftr-486	707	13	basis	basis	NOUN
ftr-486	707	14	equal	equal	ADJ
ftr-486	707	15	to	to	ADP
ftr-486	707	16	its	its	PRON
ftr-486	707	17	value	value	NOUN
ftr-486	707	18	of	of	ADP
ftr-486	707	19	$	$	SYM
ftr-486	707	20	1	1	NUM
ftr-486	707	21	million	million	NUM
ftr-486	707	22	and	and	CCONJ
ftr-486	707	23	also	also	ADV
ftr-486	707	24	has	have	VERB
ftr-486	707	25	contingent	contingent	ADJ
ftr-486	707	26	liabilities	liability	NOUN
ftr-486	707	27	with	with	ADP
ftr-486	707	28	an	an	DET
ftr-486	707	29	expected	expect	VERB
ftr-486	707	30	value	value	NOUN
ftr-486	707	31	of	of	ADP
ftr-486	707	32	$	$	SYM
ftr-486	707	33	750,000	750,000	NUM
ftr-486	707	34	,	,	PUNCT
ftr-486	707	35	the	the	DET
ftr-486	707	36	payment	payment	NOUN
ftr-486	707	37	of	of	ADP
ftr-486	707	38	which	which	PRON
ftr-486	707	39	by	by	ADP
ftr-486	707	40	the	the	DET
ftr-486	707	41	taxpayer	taxpayer	NOUN
ftr-486	707	42	would	would	AUX
ftr-486	707	43	be	be	AUX
ftr-486	707	44	deductible	deductible	ADJ
ftr-486	707	45	.	.	PUNCT
ftr-486	708	1	assume	assume	VERB
ftr-486	708	2	the	the	DET
ftr-486	708	3	land	land	NOUN
ftr-486	708	4	is	be	AUX
ftr-486	708	5	sold	sell	VERB
ftr-486	708	6	for	for	ADP
ftr-486	708	7	$	$	SYM
ftr-486	708	8	250,000	250,000	NUM
ftr-486	708	9	in	in	ADP
ftr-486	708	10	cash	cash	NOUN
ftr-486	708	11	and	and	CCONJ
ftr-486	708	12	an	an	DET
ftr-486	708	13	assumption	assumption	NOUN
ftr-486	708	14	of	of	ADP
ftr-486	708	15	the	the	DET
ftr-486	708	16	liabilities	liability	NOUN
ftr-486	708	17	.	.	PUNCT
ftr-486	709	1	if	if	SCONJ
ftr-486	709	2	the	the	DET
ftr-486	709	3	liabilities	liability	NOUN
ftr-486	709	4	are	be	AUX
ftr-486	709	5	ignored	ignore	VERB
ftr-486	709	6	,	,	PUNCT
ftr-486	709	7	the	the	DET
ftr-486	709	8	buyer	buyer	NOUN
ftr-486	709	9	has	have	VERB
ftr-486	709	10	a	a	DET
ftr-486	709	11	basis	basis	NOUN
ftr-486	709	12	of	of	ADP
ftr-486	709	13	$	$	SYM
ftr-486	709	14	250,000	250,000	NUM
ftr-486	709	15	for	for	ADP
ftr-486	709	16	the	the	DET
ftr-486	709	17	land	land	NOUN
ftr-486	709	18	and	and	CCONJ
ftr-486	709	19	can	can	AUX
ftr-486	709	20	deduct	deduct	VERB
ftr-486	709	21	the	the	DET
ftr-486	709	22	liabilities	liability	NOUN
ftr-486	709	23	when	when	SCONJ
ftr-486	709	24	paid	pay	VERB
ftr-486	709	25	.	.	PUNCT
ftr-486	710	1	the	the	DET
ftr-486	710	2	effect	effect	NOUN
ftr-486	710	3	may	may	AUX
ftr-486	710	4	be	be	AUX
ftr-486	710	5	to	to	PART
ftr-486	710	6	allow	allow	VERB
ftr-486	710	7	the	the	DET
ftr-486	710	8	buyer	buyer	NOUN
ftr-486	710	9	to	to	PART
ftr-486	710	10	deduct	deduct	VERB
ftr-486	710	11	most	most	ADJ
ftr-486	710	12	of	of	ADP
ftr-486	710	13	the	the	DET
ftr-486	710	14	cost	cost	NOUN
ftr-486	710	15	of	of	ADP
ftr-486	710	16	nondepreciable	nondepreciable	ADJ
ftr-486	710	17	land	land	NOUN
ftr-486	710	18	while	while	SCONJ
ftr-486	710	19	the	the	DET
ftr-486	710	20	buyer	buyer	NOUN
ftr-486	710	21	continues	continue	VERB
ftr-486	710	22	to	to	PART
ftr-486	710	23	own	own	VERB
ftr-486	710	24	the	the	DET
ftr-486	710	25	land	land	NOUN
ftr-486	710	26	.	.	PUNCT
ftr-486	711	1	the	the	DET
ftr-486	711	2	treatment	treatment	NOUN
ftr-486	711	3	of	of	ADP
ftr-486	711	4	the	the	DET
ftr-486	711	5	seller	seller	NOUN
ftr-486	711	6	may	may	AUX
ftr-486	711	7	not	not	PART
ftr-486	711	8	be	be	AUX
ftr-486	711	9	clear	clear	ADJ
ftr-486	711	10	.	.	PUNCT
ftr-486	712	1	would	would	AUX
ftr-486	712	2	the	the	DET
ftr-486	712	3	seller	seller	NOUN
ftr-486	712	4	have	have	VERB
ftr-486	712	5	a	a	DET
ftr-486	712	6	capital	capital	NOUN
ftr-486	712	7	loss	loss	NOUN
ftr-486	712	8	on	on	ADP
ftr-486	712	9	the	the	DET
ftr-486	712	10	sale	sale	NOUN
ftr-486	712	11	of	of	ADP
ftr-486	712	12	$	$	SYM
ftr-486	712	13	750,000	750,000	NUM
ftr-486	712	14	(	(	PUNCT
ftr-486	712	15	amount	amount	NOUN
ftr-486	712	16	realized	realize	VERB
ftr-486	712	17	of	of	ADP
ftr-486	712	18	$	$	SYM
ftr-486	712	19	250,000	250,000	NUM
ftr-486	712	20	,	,	PUNCT
ftr-486	712	21	less	less	ADV
ftr-486	712	22	adjusted	adjusted	ADJ
ftr-486	712	23	basis	basis	NOUN
ftr-486	712	24	of	of	ADP
ftr-486	712	25	$	$	SYM
ftr-486	712	26	1	1	NUM
ftr-486	712	27	million	million	NUM
ftr-486	712	28	)	)	PUNCT
ftr-486	712	29	?	?	PUNCT
ftr-486	713	1	or	or	CCONJ
ftr-486	713	2	,	,	PUNCT
ftr-486	713	3	would	would	AUX
ftr-486	713	4	the	the	DET
ftr-486	713	5	seller	seller	NOUN
ftr-486	713	6	have	have	VERB
ftr-486	713	7	no	no	DET
ftr-486	713	8	gain	gain	NOUN
ftr-486	713	9	or	or	CCONJ
ftr-486	713	10	loss	loss	NOUN
ftr-486	713	11	on	on	ADP
ftr-486	713	12	the	the	DET
ftr-486	713	13	sale	sale	NOUN
ftr-486	713	14	and	and	CCONJ
ftr-486	713	15	a	a	DET
ftr-486	713	16	deduction	deduction	NOUN
ftr-486	713	17	for	for	ADP
ftr-486	713	18	the	the	DET
ftr-486	713	19	liabilities	liability	NOUN
ftr-486	713	20	when	when	SCONJ
ftr-486	713	21	paid	pay	VERB
ftr-486	713	22	?	?	PUNCT
ftr-486	714	1	the	the	DET
ftr-486	714	2	former	former	ADJ
ftr-486	714	3	treatment	treatment	NOUN
ftr-486	714	4	,	,	PUNCT
ftr-486	714	5	which	which	PRON
ftr-486	714	6	converts	convert	VERB
ftr-486	714	7	the	the	DET
ftr-486	714	8	seller	seller	NOUN
ftr-486	714	9	's	's	PART
ftr-486	714	10	deduction	deduction	NOUN
ftr-486	714	11	from	from	ADP
ftr-486	714	12	ordinary	ordinary	ADJ
ftr-486	714	13	to	to	ADP
ftr-486	714	14	capital	capital	NOUN
ftr-486	714	15	but	but	CCONJ
ftr-486	714	16	accelerates	accelerate	VERB
ftr-486	714	17	it	it	PRON
ftr-486	714	18	,	,	PUNCT
ftr-486	714	19	might	might	AUX
ftr-486	714	20	add	add	VERB
ftr-486	714	21	to	to	ADP
ftr-486	714	22	the	the	DET
ftr-486	714	23	tax	tax	NOUN
ftr-486	714	24	advantages	advantage	NOUN
ftr-486	714	25	flowing	flow	VERB
ftr-486	714	26	from	from	ADP
ftr-486	714	27	the	the	DET
ftr-486	714	28	transaction	transaction	NOUN
ftr-486	714	29	,	,	PUNCT
ftr-486	714	30	particularly	particularly	ADV
ftr-486	714	31	if	if	SCONJ
ftr-486	714	32	the	the	DET
ftr-486	714	33	seller	seller	NOUN
ftr-486	714	34	is	be	AUX
ftr-486	714	35	a	a	DET
ftr-486	714	36	corporation	corporation	NOUN
ftr-486	714	37	(	(	PUNCT
ftr-486	714	38	enjoying	enjoy	VERB
ftr-486	714	39	no	no	DET
ftr-486	714	40	rate	rate	NOUN
ftr-486	714	41	preference	preference	NOUN
ftr-486	714	42	for	for	ADP
ftr-486	714	43	capital	capital	NOUN
ftr-486	714	44	gains	gain	NOUN
ftr-486	714	45	)	)	PUNCT
ftr-486	714	46	.	.	PUNCT
ftr-486	715	1	87	87	NUM
ftr-486	715	2	.	.	PUNCT
ftr-486	716	1	for	for	ADP
ftr-486	716	2	the	the	DET
ftr-486	716	3	meaning	meaning	NOUN
ftr-486	716	4	of	of	ADP
ftr-486	716	5	the	the	DET
ftr-486	716	6	term	term	NOUN
ftr-486	716	7	"	"	PUNCT
ftr-486	716	8	trade	trade	NOUN
ftr-486	716	9	or	or	CCONJ
ftr-486	716	10	business	business	NOUN
ftr-486	716	11	,	,	PUNCT
ftr-486	716	12	"	"	PUNCT
ftr-486	716	13	see	see	VERB
ftr-486	716	14	regs	reg	NOUN
ftr-486	716	15	.	.	PUNCT
ftr-486	717	1	§	§	PROPN
ftr-486	717	2	1.461	1.461	NUM
ftr-486	717	3	-	-	SYM
ftr-486	717	4	4(d)(5)(ii	4(d)(5)(ii	NUM
ftr-486	717	5	)	)	PUNCT
ftr-486	717	6	;	;	PUNCT
ftr-486	717	7	schler	schler	NOUN
ftr-486	717	8	,	,	PUNCT
ftr-486	717	9	supra	supra	PROPN
ftr-486	717	10	note	note	NOUN
ftr-486	717	11	2	2	NUM
ftr-486	717	12	,	,	PUNCT
ftr-486	717	13	at	at	ADP
ftr-486	717	14	611	611	NUM
ftr-486	717	15	-	-	SYM
ftr-486	717	16	13	13	NUM
ftr-486	717	17	.	.	PUNCT
ftr-486	717	18	88	88	NUM
ftr-486	717	19	.	.	PUNCT
ftr-486	718	1	irc	irc	PROPN
ftr-486	718	2	§	§	PROPN
ftr-486	718	3	461(h)(4	461(h)(4	NOUN
ftr-486	718	4	)	)	PUNCT
ftr-486	718	5	;	;	PUNCT
ftr-486	718	6	regs	reg	NOUN
ftr-486	718	7	.	.	PUNCT
ftr-486	719	1	§	§	PROPN
ftr-486	719	2	1.461	1.461	NUM
ftr-486	719	3	-	-	SYM
ftr-486	719	4	1(a)(2	1(a)(2	NUM
ftr-486	719	5	)	)	PUNCT
ftr-486	719	6	.	.	PUNCT
ftr-486	720	1	89	89	NUM
ftr-486	720	2	.	.	PUNCT
ftr-486	721	1	see	see	VERB
ftr-486	721	2	generally	generally	ADV
ftr-486	721	3	accounting	accounting	NOUN
ftr-486	721	4	methods	method	NOUN
ftr-486	721	5	:	:	PUNCT
ftr-486	721	6	general	general	ADJ
ftr-486	721	7	principles	principle	NOUN
ftr-486	721	8	,	,	PUNCT
ftr-486	721	9	302	302	NUM
ftr-486	721	10	tax	tax	NOUN
ftr-486	721	11	mgmt	mgmt	NOUN
ftr-486	721	12	.	.	PUNCT
ftr-486	722	1	(	(	PUNCT
ftr-486	722	2	bna	bna	PROPN
ftr-486	722	3	)	)	PUNCT
ftr-486	722	4	at	at	ADP
ftr-486	722	5	a98	a98	PROPN
ftr-486	722	6	-	-	PUNCT
ftr-486	722	7	ai	ai	NOUN
ftr-486	722	8	13	13	NUM
ftr-486	722	9	[	[	X
ftr-486	722	10	hereinafter	hereinafter	NOUN
ftr-486	722	11	accounting	accounting	NOUN
ftr-486	722	12	methods	method	NOUN
ftr-486	722	13	]	]	PUNCT
ftr-486	722	14	;	;	PUNCT
ftr-486	722	15	lee	lee	PROPN
ftr-486	722	16	g.	g.	PROPN
ftr-486	722	17	knight	knight	PROPN
ftr-486	722	18	&	&	CCONJ
ftr-486	722	19	ray	ray	PROPN
ftr-486	722	20	a.	a.	PROPN
ftr-486	722	21	knight	knight	PROPN
ftr-486	722	22	,	,	PUNCT
ftr-486	722	23	the	the	DET
ftr-486	722	24	deductibility	deductibility	NOUN
ftr-486	722	25	of	of	ADP
ftr-486	722	26	expenses	expense	NOUN
ftr-486	722	27	for	for	ADP
ftr-486	722	28	accrual	accrual	ADJ
ftr-486	722	29	-	-	PUNCT
ftr-486	722	30	basis	basis	NOUN
ftr-486	722	31	taxpayers	taxpayer	NOUN
ftr-486	722	32	:	:	PUNCT
ftr-486	722	33	continued	continue	VERB
ftr-486	722	34	controversy	controversy	NOUN
ftr-486	722	35	under	under	ADP
ftr-486	722	36	the	the	DET
ftr-486	722	37	allevents	allevent	NOUN
ftr-486	722	38	test	test	NOUN
ftr-486	722	39	,	,	PUNCT
ftr-486	722	40	15	15	NUM
ftr-486	722	41	j.	j.	PROPN
ftr-486	722	42	corp	corp	PROPN
ftr-486	722	43	.	.	PROPN
ftr-486	723	1	tax'n	tax'n	ADP
ftr-486	723	2	245	245	NUM
ftr-486	723	3	(	(	PUNCT
ftr-486	723	4	1988	1988	NUM
ftr-486	723	5	)	)	PUNCT
ftr-486	723	6	.	.	PUNCT
ftr-486	724	1	90	90	NUM
ftr-486	724	2	.	.	PUNCT
ftr-486	724	3	united	united	PROPN
ftr-486	724	4	states	states	PROPN
ftr-486	724	5	v.	v.	PROPN
ftr-486	724	6	hughes	hughes	PROPN
ftr-486	724	7	property	property	PROPN
ftr-486	724	8	,	,	PUNCT
ftr-486	724	9	inc	inc	PROPN
ftr-486	724	10	.	.	PROPN
ftr-486	724	11	476	476	NUM
ftr-486	725	1	u.s	u.s	PROPN
ftr-486	725	2	.	.	PROPN
ftr-486	725	3	593	593	NUM
ftr-486	725	4	,	,	PUNCT
ftr-486	725	5	601	601	NUM
ftr-486	725	6	(	(	PUNCT
ftr-486	725	7	1986	1986	NUM
ftr-486	725	8	)	)	PUNCT
ftr-486	725	9	(	(	PUNCT
ftr-486	725	10	finding	find	VERB
ftr-486	725	11	the	the	DET
ftr-486	725	12	all	all	DET
ftr-486	725	13	events	event	NOUN
ftr-486	725	14	test	test	NOUN
ftr-486	725	15	to	to	PART
ftr-486	725	16	be	be	AUX
ftr-486	725	17	satisfied	satisfied	ADJ
ftr-486	725	18	)	)	PUNCT
ftr-486	725	19	.	.	PUNCT
ftr-486	726	1	91	91	NUM
ftr-486	726	2	.	.	PUNCT
ftr-486	727	1	united	united	PROPN
ftr-486	727	2	states	states	PROPN
ftr-486	727	3	v.	v.	ADP
ftr-486	727	4	general	general	ADJ
ftr-486	727	5	dynamics	dynamic	NOUN
ftr-486	727	6	,	,	PUNCT
ftr-486	727	7	481	481	NUM
ftr-486	727	8	u.s	u.s	PROPN
ftr-486	727	9	.	.	PROPN
ftr-486	727	10	239	239	NUM
ftr-486	727	11	,	,	PUNCT
ftr-486	727	12	244	244	NUM
ftr-486	727	13	(	(	PUNCT
ftr-486	727	14	1987	1987	NUM
ftr-486	727	15	)	)	PUNCT
ftr-486	727	16	(	(	PUNCT
ftr-486	727	17	finding	find	VERB
ftr-486	727	18	the	the	DET
ftr-486	727	19	allevents	allevent	NOUN
ftr-486	727	20	test	test	NOUN
ftr-486	727	21	not	not	PART
ftr-486	727	22	satisfied	satisfied	ADJ
ftr-486	727	23	)	)	PUNCT
ftr-486	727	24	.	.	PUNCT
ftr-486	728	1	92	92	NUM
ftr-486	728	2	.	.	PUNCT
ftr-486	729	1	for	for	ADP
ftr-486	729	2	the	the	DET
ftr-486	729	3	requirement	requirement	NOUN
ftr-486	729	4	of	of	ADP
ftr-486	729	5	economic	economic	ADJ
ftr-486	729	6	performance	performance	NOUN
ftr-486	729	7	,	,	PUNCT
ftr-486	729	8	see	see	VERB
ftr-486	729	9	§	§	PROPN
ftr-486	729	10	461(h	461(h	PROPN
ftr-486	729	11	)	)	PUNCT
ftr-486	729	12	.	.	PUNCT
ftr-486	730	1	[	[	X
ftr-486	730	2	vol	vol	NOUN
ftr-486	730	3	2:12	2:12	NUM
ftr-486	730	4	assumption	assumption	NOUN
ftr-486	730	5	of	of	ADP
ftr-486	730	6	contingent	contingent	ADJ
ftr-486	730	7	liabilities	liability	NOUN
ftr-486	730	8	on	on	ADP
ftr-486	730	9	sale	sale	NOUN
ftr-486	730	10	of	of	ADP
ftr-486	730	11	a	a	DET
ftr-486	730	12	business	business	NOUN
ftr-486	730	13	if	if	SCONJ
ftr-486	730	14	this	this	DET
ftr-486	730	15	issue	issue	NOUN
ftr-486	730	16	must	must	AUX
ftr-486	730	17	be	be	AUX
ftr-486	730	18	faced	face	VERB
ftr-486	730	19	for	for	ADP
ftr-486	730	20	the	the	DET
ftr-486	730	21	purpose	purpose	NOUN
ftr-486	730	22	of	of	ADP
ftr-486	730	23	deciding	decide	VERB
ftr-486	730	24	the	the	DET
ftr-486	730	25	treatment	treatment	NOUN
ftr-486	730	26	of	of	ADP
ftr-486	730	27	the	the	DET
ftr-486	730	28	buyer	buyer	NOUN
ftr-486	730	29	,	,	PUNCT
ftr-486	730	30	it	it	PRON
ftr-486	730	31	could	could	AUX
ftr-486	730	32	raise	raise	VERB
ftr-486	730	33	some	some	DET
ftr-486	730	34	difficult	difficult	ADJ
ftr-486	730	35	questions	question	NOUN
ftr-486	730	36	.	.	PUNCT
ftr-486	731	1	for	for	ADP
ftr-486	731	2	example	example	NOUN
ftr-486	731	3	,	,	PUNCT
ftr-486	731	4	is	be	AUX
ftr-486	731	5	liability	liability	NOUN
ftr-486	731	6	under	under	ADP
ftr-486	731	7	a	a	DET
ftr-486	731	8	deferred	defer	VERB
ftr-486	731	9	compensation	compensation	NOUN
ftr-486	731	10	arrangement	arrangement	NOUN
ftr-486	731	11	contingent	contingent	NOUN
ftr-486	731	12	if	if	SCONJ
ftr-486	731	13	it	it	PRON
ftr-486	731	14	is	be	AUX
ftr-486	731	15	based	base	VERB
ftr-486	731	16	upon	upon	SCONJ
ftr-486	731	17	the	the	DET
ftr-486	731	18	return	return	NOUN
ftr-486	731	19	from	from	ADP
ftr-486	731	20	a	a	DET
ftr-486	731	21	hypothetical	hypothetical	ADJ
ftr-486	731	22	investment	investment	NOUN
ftr-486	731	23	?	?	PUNCT
ftr-486	732	1	while	while	SCONJ
ftr-486	732	2	the	the	DET
ftr-486	732	3	payout	payout	NOUN
ftr-486	732	4	is	be	AUX
ftr-486	732	5	uncertain	uncertain	ADJ
ftr-486	732	6	,	,	PUNCT
ftr-486	732	7	the	the	DET
ftr-486	732	8	deferred	defer	VERB
ftr-486	732	9	compensation	compensation	NOUN
ftr-486	732	10	is	be	AUX
ftr-486	732	11	sometimes	sometimes	ADV
ftr-486	732	12	set	set	VERB
ftr-486	732	13	aside	aside	ADV
ftr-486	732	14	and	and	CCONJ
ftr-486	732	15	invested	invest	VERB
ftr-486	732	16	in	in	ADP
ftr-486	732	17	the	the	DET
ftr-486	732	18	measuring	measure	VERB
ftr-486	732	19	asset	asset	NOUN
ftr-486	732	20	.	.	PUNCT
ftr-486	733	1	in	in	ADP
ftr-486	733	2	these	these	DET
ftr-486	733	3	circumstances	circumstance	NOUN
ftr-486	733	4	,	,	PUNCT
ftr-486	733	5	the	the	DET
ftr-486	733	6	employer	employer	NOUN
ftr-486	733	7	's	's	PART
ftr-486	733	8	obligation	obligation	NOUN
ftr-486	733	9	is	be	AUX
ftr-486	733	10	fixed	fix	VERB
ftr-486	733	11	at	at	ADP
ftr-486	733	12	the	the	DET
ftr-486	733	13	amount	amount	NOUN
ftr-486	733	14	set	set	VERB
ftr-486	733	15	aside	aside	ADV
ftr-486	733	16	.	.	PUNCT
ftr-486	734	1	would	would	AUX
ftr-486	734	2	the	the	DET
ftr-486	734	3	line	line	NOUN
ftr-486	734	4	depend	depend	VERB
ftr-486	734	5	upon	upon	SCONJ
ftr-486	734	6	whether	whether	SCONJ
ftr-486	734	7	there	there	PRON
ftr-486	734	8	was	be	VERB
ftr-486	734	9	a	a	DET
ftr-486	734	10	set	set	NOUN
ftr-486	734	11	aside	aside	ADV
ftr-486	734	12	,	,	PUNCT
ftr-486	734	13	and	and	CCONJ
ftr-486	734	14	if	if	SCONJ
ftr-486	734	15	so	so	ADV
ftr-486	734	16	,	,	PUNCT
ftr-486	734	17	how	how	SCONJ
ftr-486	734	18	closely	closely	ADV
ftr-486	734	19	it	it	PRON
ftr-486	734	20	tracked	track	VERB
ftr-486	734	21	the	the	DET
ftr-486	734	22	measuring	measure	VERB
ftr-486	734	23	asset	asset	NOUN
ftr-486	734	24	,	,	PUNCT
ftr-486	734	25	or	or	CCONJ
ftr-486	734	26	would	would	AUX
ftr-486	734	27	the	the	DET
ftr-486	734	28	liability	liability	NOUN
ftr-486	734	29	in	in	ADP
ftr-486	734	30	all	all	DET
ftr-486	734	31	these	these	DET
ftr-486	734	32	circumstances	circumstance	NOUN
ftr-486	734	33	be	be	AUX
ftr-486	734	34	fixed	fix	VERB
ftr-486	734	35	because	because	SCONJ
ftr-486	734	36	the	the	DET
ftr-486	734	37	amount	amount	NOUN
ftr-486	734	38	can	can	AUX
ftr-486	734	39	be	be	AUX
ftr-486	734	40	determined	determine	VERB
ftr-486	734	41	with	with	ADP
ftr-486	734	42	"	"	PUNCT
ftr-486	734	43	reasonable	reasonable	ADJ
ftr-486	734	44	accuracy	accuracy	NOUN
ftr-486	734	45	"	"	PUNCT
ftr-486	734	46	?	?	PUNCT
ftr-486	735	1	further	far	ADV
ftr-486	735	2	,	,	PUNCT
ftr-486	735	3	although	although	SCONJ
ftr-486	735	4	an	an	DET
ftr-486	735	5	obligation	obligation	NOUN
ftr-486	735	6	to	to	PART
ftr-486	735	7	pay	pay	VERB
ftr-486	735	8	a	a	DET
ftr-486	735	9	retired	retire	VERB
ftr-486	735	10	employee	employee	NOUN
ftr-486	735	11	or	or	CCONJ
ftr-486	735	12	her	her	PRON
ftr-486	735	13	beneficiary	beneficiary	NOUN
ftr-486	735	14	$	$	SYM
ftr-486	735	15	50,000	50,000	NUM
ftr-486	735	16	per	per	ADP
ftr-486	735	17	year	year	NOUN
ftr-486	735	18	for	for	ADP
ftr-486	735	19	10	10	NUM
ftr-486	735	20	years	year	NOUN
ftr-486	735	21	is	be	AUX
ftr-486	735	22	certainly	certainly	ADV
ftr-486	735	23	fixed	fix	VERB
ftr-486	735	24	,	,	PUNCT
ftr-486	735	25	suppose	suppose	VERB
ftr-486	735	26	the	the	DET
ftr-486	735	27	payment	payment	NOUN
ftr-486	735	28	continues	continue	VERB
ftr-486	735	29	for	for	ADP
ftr-486	735	30	the	the	DET
ftr-486	735	31	life	life	NOUN
ftr-486	735	32	of	of	ADP
ftr-486	735	33	the	the	DET
ftr-486	735	34	employee	employee	NOUN
ftr-486	735	35	or	or	CCONJ
ftr-486	735	36	the	the	DET
ftr-486	735	37	employee	employee	NOUN
ftr-486	735	38	and	and	CCONJ
ftr-486	735	39	her	her	PRON
ftr-486	735	40	spouse	spouse	NOUN
ftr-486	735	41	.	.	PUNCT
ftr-486	736	1	would	would	AUX
ftr-486	736	2	this	this	PRON
ftr-486	736	3	be	be	AUX
ftr-486	736	4	considered	consider	VERB
ftr-486	736	5	contingent	contingent	ADJ
ftr-486	736	6	because	because	SCONJ
ftr-486	736	7	the	the	DET
ftr-486	736	8	amount	amount	NOUN
ftr-486	736	9	could	could	AUX
ftr-486	736	10	not	not	PART
ftr-486	736	11	be	be	AUX
ftr-486	736	12	definitely	definitely	ADV
ftr-486	736	13	determined?93	determined?93	ADJ
ftr-486	736	14	at	at	ADP
ftr-486	736	15	least	least	ADJ
ftr-486	736	16	if	if	SCONJ
ftr-486	736	17	the	the	DET
ftr-486	736	18	employer	employer	NOUN
ftr-486	736	19	has	have	VERB
ftr-486	736	20	a	a	DET
ftr-486	736	21	large	large	ADJ
ftr-486	736	22	number	number	NOUN
ftr-486	736	23	of	of	ADP
ftr-486	736	24	these	these	DET
ftr-486	736	25	arrangements	arrangement	NOUN
ftr-486	736	26	,	,	PUNCT
ftr-486	736	27	a	a	DET
ftr-486	736	28	fairly	fairly	ADV
ftr-486	736	29	accurate	accurate	ADJ
ftr-486	736	30	measurement	measurement	NOUN
ftr-486	736	31	is	be	AUX
ftr-486	736	32	possible	possible	ADJ
ftr-486	736	33	.	.	PUNCT
ftr-486	737	1	in	in	ADP
ftr-486	737	2	general	general	ADJ
ftr-486	737	3	,	,	PUNCT
ftr-486	737	4	even	even	ADV
ftr-486	737	5	if	if	SCONJ
ftr-486	737	6	the	the	DET
ftr-486	737	7	total	total	ADJ
ftr-486	737	8	amount	amount	NOUN
ftr-486	737	9	to	to	PART
ftr-486	737	10	be	be	AUX
ftr-486	737	11	paid	pay	VERB
ftr-486	737	12	to	to	ADP
ftr-486	737	13	a	a	DET
ftr-486	737	14	group	group	NOUN
ftr-486	737	15	can	can	AUX
ftr-486	737	16	be	be	AUX
ftr-486	737	17	measured	measure	VERB
ftr-486	737	18	with	with	ADP
ftr-486	737	19	reasonable	reasonable	ADJ
ftr-486	737	20	accuracy	accuracy	NOUN
ftr-486	737	21	,	,	PUNCT
ftr-486	737	22	the	the	DET
ftr-486	737	23	"	"	PUNCT
ftr-486	737	24	fact	fact	NOUN
ftr-486	737	25	"	"	PUNCT
ftr-486	737	26	of	of	ADP
ftr-486	737	27	the	the	DET
ftr-486	737	28	liability	liability	NOUN
ftr-486	737	29	is	be	AUX
ftr-486	737	30	not	not	PART
ftr-486	737	31	established	establish	VERB
ftr-486	737	32	until	until	SCONJ
ftr-486	737	33	particular	particular	ADJ
ftr-486	737	34	individuals	individual	NOUN
ftr-486	737	35	have	have	VERB
ftr-486	737	36	"	"	PUNCT
ftr-486	737	37	vested	vested	ADJ
ftr-486	737	38	"	"	PUNCT
ftr-486	737	39	rights	right	NOUN
ftr-486	737	40	.	.	PUNCT
ftr-486	738	1	94	94	NUM
ftr-486	738	2	for	for	ADP
ftr-486	738	3	example	example	NOUN
ftr-486	738	4	,	,	PUNCT
ftr-486	738	5	one	one	NUM
ftr-486	738	6	court	court	NOUN
ftr-486	738	7	denied	deny	VERB
ftr-486	738	8	a	a	DET
ftr-486	738	9	deduction	deduction	NOUN
ftr-486	738	10	for	for	ADP
ftr-486	738	11	a	a	DET
ftr-486	738	12	projected	project	VERB
ftr-486	738	13	tort	tort	NOUN
ftr-486	738	14	liability	liability	NOUN
ftr-486	738	15	,	,	PUNCT
ftr-486	738	16	even	even	ADV
ftr-486	738	17	though	though	SCONJ
ftr-486	738	18	it	it	PRON
ftr-486	738	19	was	be	AUX
ftr-486	738	20	agreed	agree	VERB
ftr-486	738	21	that	that	SCONJ
ftr-486	738	22	the	the	DET
ftr-486	738	23	taxpayer	taxpayer	NOUN
ftr-486	738	24	's	's	PART
ftr-486	738	25	exposure	exposure	NOUN
ftr-486	738	26	clearly	clearly	ADV
ftr-486	738	27	exceeded	exceed	VERB
ftr-486	738	28	the	the	DET
ftr-486	738	29	limit	limit	NOUN
ftr-486	738	30	on	on	ADP
ftr-486	738	31	its	its	PRON
ftr-486	738	32	selfinsurance.95	selfinsurance.95	NOUN
ftr-486	738	33	although	although	SCONJ
ftr-486	738	34	the	the	DET
ftr-486	738	35	total	total	ADJ
ftr-486	738	36	amount	amount	NOUN
ftr-486	738	37	was	be	AUX
ftr-486	738	38	known	know	VERB
ftr-486	738	39	,	,	PUNCT
ftr-486	738	40	it	it	PRON
ftr-486	738	41	was	be	AUX
ftr-486	738	42	still	still	ADV
ftr-486	738	43	necessary	necessary	ADJ
ftr-486	738	44	to	to	PART
ftr-486	738	45	establish	establish	VERB
ftr-486	738	46	which	which	PRON
ftr-486	738	47	claimants	claimant	NOUN
ftr-486	738	48	would	would	AUX
ftr-486	738	49	eventually	eventually	ADV
ftr-486	738	50	be	be	AUX
ftr-486	738	51	paid	pay	VERB
ftr-486	738	52	and	and	CCONJ
ftr-486	738	53	how	how	SCONJ
ftr-486	738	54	much	much	ADJ
ftr-486	738	55	.	.	PUNCT
ftr-486	739	1	similarly	similarly	ADV
ftr-486	739	2	,	,	PUNCT
ftr-486	739	3	an	an	DET
ftr-486	739	4	obligation	obligation	NOUN
ftr-486	739	5	to	to	PART
ftr-486	739	6	provide	provide	VERB
ftr-486	739	7	vacation	vacation	NOUN
ftr-486	739	8	pay	pay	NOUN
ftr-486	739	9	to	to	ADP
ftr-486	739	10	all	all	DET
ftr-486	739	11	employees	employee	NOUN
ftr-486	739	12	at	at	ADP
ftr-486	739	13	the	the	DET
ftr-486	739	14	end	end	NOUN
ftr-486	739	15	of	of	ADP
ftr-486	739	16	year	year	NOUN
ftr-486	739	17	one	one	NOUN
ftr-486	739	18	who	who	PRON
ftr-486	739	19	remain	remain	VERB
ftr-486	739	20	employed	employ	VERB
ftr-486	739	21	until	until	ADP
ftr-486	739	22	june	june	PROPN
ftr-486	739	23	30	30	NUM
ftr-486	739	24	of	of	ADP
ftr-486	739	25	year	year	NOUN
ftr-486	739	26	two	two	NUM
ftr-486	739	27	might	might	AUX
ftr-486	739	28	be	be	AUX
ftr-486	739	29	considered	consider	VERB
ftr-486	739	30	contingent	contingent	ADJ
ftr-486	739	31	since	since	SCONJ
ftr-486	739	32	it	it	PRON
ftr-486	739	33	can	can	AUX
ftr-486	739	34	not	not	PART
ftr-486	739	35	be	be	AUX
ftr-486	739	36	established	establish	VERB
ftr-486	739	37	which	which	PRON
ftr-486	739	38	employees	employee	NOUN
ftr-486	739	39	vill	vill	NOUN
ftr-486	739	40	become	become	VERB
ftr-486	739	41	entitled	entitled	ADJ
ftr-486	739	42	to	to	ADP
ftr-486	739	43	vacation	vacation	NOUN
ftr-486	739	44	pay.96	pay.96	NOUN
ftr-486	739	45	it	it	PRON
ftr-486	739	46	seems	seem	VERB
ftr-486	739	47	odd	odd	ADJ
ftr-486	739	48	,	,	PUNCT
ftr-486	739	49	however	however	ADV
ftr-486	739	50	,	,	PUNCT
ftr-486	739	51	to	to	PART
ftr-486	739	52	treat	treat	VERB
ftr-486	739	53	these	these	DET
ftr-486	739	54	obligations	obligation	NOUN
ftr-486	739	55	very	very	ADV
ftr-486	739	56	differently	differently	ADV
ftr-486	739	57	from	from	ADP
ftr-486	739	58	fixed	fix	VERB
ftr-486	739	59	liabilities	liability	NOUN
ftr-486	739	60	because	because	SCONJ
ftr-486	739	61	the	the	DET
ftr-486	739	62	buyer	buyer	NOUN
ftr-486	739	63	has	have	VERB
ftr-486	739	64	a	a	DET
ftr-486	739	65	pretty	pretty	ADV
ftr-486	739	66	good	good	ADJ
ftr-486	739	67	fix	fix	NOUN
ftr-486	739	68	on	on	ADP
ftr-486	739	69	the	the	DET
ftr-486	739	70	amount	amount	NOUN
ftr-486	739	71	it	it	PRON
ftr-486	739	72	will	will	AUX
ftr-486	739	73	have	have	VERB
ftr-486	739	74	to	to	PART
ftr-486	739	75	pay	pay	VERB
ftr-486	739	76	for	for	ADP
ftr-486	739	77	both	both	PRON
ftr-486	739	78	tort	tort	NOUN
ftr-486	739	79	liability	liability	NOUN
ftr-486	739	80	and	and	CCONJ
ftr-486	739	81	vacation	vacation	NOUN
ftr-486	739	82	pay	pay	NOUN
ftr-486	739	83	.	.	PUNCT
ftr-486	740	1	93	93	NUM
ftr-486	740	2	.	.	PUNCT
ftr-486	741	1	the	the	DET
ftr-486	741	2	irs	irs	PROPN
ftr-486	741	3	appears	appear	VERB
ftr-486	741	4	to	to	PART
ftr-486	741	5	believe	believe	VERB
ftr-486	741	6	that	that	SCONJ
ftr-486	741	7	a	a	DET
ftr-486	741	8	liability	liability	NOUN
ftr-486	741	9	based	base	VERB
ftr-486	741	10	on	on	ADP
ftr-486	741	11	life	life	NOUN
ftr-486	741	12	expectancy	expectancy	NOUN
ftr-486	741	13	is	be	AUX
ftr-486	741	14	contingent	contingent	ADJ
ftr-486	741	15	.	.	PUNCT
ftr-486	742	1	see	see	VERB
ftr-486	742	2	isp	isp	ADV
ftr-486	742	3	coordinated	coordinated	ADJ
ftr-486	742	4	issue	issue	NOUN
ftr-486	742	5	paper	paper	NOUN
ftr-486	742	6	,	,	PUNCT
ftr-486	742	7	92	92	NUM
ftr-486	742	8	tax	tax	NOUN
ftr-486	742	9	notes	note	NOUN
ftr-486	742	10	113	113	NUM
ftr-486	742	11	-	-	SYM
ftr-486	742	12	43	43	NUM
ftr-486	742	13	(	(	PUNCT
ftr-486	742	14	june	june	PROPN
ftr-486	742	15	1	1	NUM
ftr-486	742	16	.	.	NOUN
ftr-486	742	17	1992	1992	NUM
ftr-486	742	18	)	)	PUNCT
ftr-486	742	19	.	.	PUNCT
ftr-486	743	1	there	there	PRON
ftr-486	743	2	is	be	VERB
ftr-486	743	3	,	,	PUNCT
ftr-486	743	4	however	however	ADV
ftr-486	743	5	,	,	PUNCT
ftr-486	743	6	contrary	contrary	ADJ
ftr-486	743	7	authority	authority	NOUN
ftr-486	743	8	.	.	PUNCT
ftr-486	744	1	see	see	VERB
ftr-486	744	2	accounting	accounting	NOUN
ftr-486	744	3	methods	method	NOUN
ftr-486	744	4	,	,	PUNCT
ftr-486	744	5	supra	supra	PROPN
ftr-486	744	6	note	note	NOUN
ftr-486	744	7	89	89	NUM
ftr-486	744	8	.	.	PUNCT
ftr-486	745	1	at	at	ADP
ftr-486	745	2	a-107	a-107	NOUN
ftr-486	745	3	-	-	PUNCT
ftr-486	745	4	8	8	NUM
ftr-486	745	5	.	.	PUNCT
ftr-486	745	6	94	94	NUM
ftr-486	745	7	.	.	PUNCT
ftr-486	746	1	see	see	VERB
ftr-486	746	2	,	,	PUNCT
ftr-486	746	3	e.g.	e.g.	ADV
ftr-486	746	4	,	,	PUNCT
ftr-486	746	5	brown	brown	ADJ
ftr-486	746	6	v.	v.	ADP
ftr-486	746	7	helvering	helvering	NOUN
ftr-486	746	8	,	,	PUNCT
ftr-486	746	9	291	291	NUM
ftr-486	746	10	u.s	u.s	PROPN
ftr-486	746	11	.	.	PROPN
ftr-486	746	12	193	193	NUM
ftr-486	746	13	,	,	PUNCT
ftr-486	746	14	201	201	NUM
ftr-486	746	15	(	(	PUNCT
ftr-486	746	16	1934	1934	NUM
ftr-486	746	17	)	)	PUNCT
ftr-486	746	18	;	;	PUNCT
ftr-486	746	19	accounting	accounting	NOUN
ftr-486	746	20	methods	method	NOUN
ftr-486	746	21	,	,	PUNCT
ftr-486	746	22	supra	supra	PROPN
ftr-486	746	23	note	note	PROPN
ftr-486	746	24	89	89	NUM
ftr-486	746	25	,	,	PUNCT
ftr-486	746	26	at	at	ADP
ftr-486	746	27	a-100	a-100	PROPN
ftr-486	746	28	-	-	SYM
ftr-486	746	29	01	01	NUM
ftr-486	746	30	,	,	PUNCT
ftr-486	746	31	108	108	NUM
ftr-486	746	32	.	.	PUNCT
ftr-486	747	1	but	but	CCONJ
ftr-486	747	2	in	in	ADP
ftr-486	747	3	hughes	hughe	NOUN
ftr-486	747	4	.	.	PUNCT
ftr-486	748	1	a	a	DET
ftr-486	748	2	liability	liability	NOUN
ftr-486	748	3	was	be	AUX
ftr-486	748	4	accrued	accrue	VERB
ftr-486	748	5	even	even	ADV
ftr-486	748	6	though	though	SCONJ
ftr-486	748	7	the	the	DET
ftr-486	748	8	identity	identity	NOUN
ftr-486	748	9	of	of	ADP
ftr-486	748	10	the	the	DET
ftr-486	748	11	eventual	eventual	ADJ
ftr-486	748	12	lucky	lucky	ADJ
ftr-486	748	13	gambler	gambler	NOUN
ftr-486	748	14	was	be	AUX
ftr-486	748	15	not	not	PART
ftr-486	748	16	known	know	VERB
ftr-486	748	17	.	.	PUNCT
ftr-486	749	1	hughes	hughe	NOUN
ftr-486	749	2	,	,	PUNCT
ftr-486	749	3	476	476	NUM
ftr-486	749	4	u.s	u.s	PROPN
ftr-486	749	5	.	.	PROPN
ftr-486	749	6	at	at	ADP
ftr-486	749	7	601	601	NUM
ftr-486	749	8	.	.	PUNCT
ftr-486	750	1	the	the	DET
ftr-486	750	2	court	court	NOUN
ftr-486	750	3	apparently	apparently	ADV
ftr-486	750	4	relied	rely	VERB
ftr-486	750	5	on	on	ADP
ftr-486	750	6	the	the	DET
ftr-486	750	7	fact	fact	NOUN
ftr-486	750	8	that	that	SCONJ
ftr-486	750	9	the	the	DET
ftr-486	750	10	state	state	NOUN
ftr-486	750	11	enforced	enforce	VERB
ftr-486	750	12	the	the	DET
ftr-486	750	13	casino	casino	NOUN
ftr-486	750	14	's	's	PART
ftr-486	750	15	obligation	obligation	NOUN
ftr-486	750	16	to	to	PART
ftr-486	750	17	make	make	VERB
ftr-486	750	18	the	the	DET
ftr-486	750	19	payment	payment	NOUN
ftr-486	750	20	.	.	PUNCT
ftr-486	751	1	i	i	PRON
ftr-486	751	2	d.	d.	PROPN
ftr-486	751	3	at	at	ADP
ftr-486	751	4	593	593	NUM
ftr-486	751	5	.	.	PUNCT
ftr-486	751	6	95	95	NUM
ftr-486	751	7	.	.	PUNCT
ftr-486	752	1	supermarkets	supermarket	NOUN
ftr-486	752	2	general	general	PROPN
ftr-486	752	3	v.	v.	PROPN
ftr-486	752	4	united	united	PROPN
ftr-486	752	5	states	states	PROPN
ftr-486	752	6	,	,	PUNCT
ftr-486	752	7	537	537	NUM
ftr-486	752	8	f.	f.	PROPN
ftr-486	752	9	supp	supp	PROPN
ftr-486	752	10	.	.	PUNCT
ftr-486	753	1	759	759	NUM
ftr-486	753	2	(	(	PUNCT
ftr-486	753	3	d.nj	d.nj	PROPN
ftr-486	753	4	.	.	NOUN
ftr-486	753	5	1982	1982	NUM
ftr-486	753	6	)	)	PUNCT
ftr-486	753	7	96	96	NUM
ftr-486	753	8	.	.	PUNCT
ftr-486	754	1	see	see	VERB
ftr-486	754	2	accounting	accounting	NOUN
ftr-486	754	3	methods	method	NOUN
ftr-486	754	4	,	,	PUNCT
ftr-486	754	5	supra	supra	PROPN
ftr-486	754	6	note	note	PROPN
ftr-486	754	7	89	89	NUM
ftr-486	754	8	,	,	PUNCT
ftr-486	754	9	at	at	ADP
ftr-486	754	10	a-101	a-101	PROPN
ftr-486	754	11	.	.	PUNCT
ftr-486	755	1	19961	19961	NUM
ftr-486	755	2	florida	florida	PROPN
ftr-486	755	3	tax	tax	PROPN
ftr-486	755	4	review	review	PROPN
ftr-486	755	5	vi	vi	PROPN
ftr-486	755	6	.	.	PUNCT
ftr-486	755	7	evaluation	evaluation	NOUN
ftr-486	755	8	and	and	CCONJ
ftr-486	755	9	conclusion	conclusion	NOUN
ftr-486	755	10	a.	a.	NOUN
ftr-486	755	11	the	the	DET
ftr-486	755	12	alternative	alternative	NOUN
ftr-486	755	13	of	of	ADP
ftr-486	755	14	expensing	expense	VERB
ftr-486	755	15	by	by	ADP
ftr-486	755	16	the	the	DET
ftr-486	755	17	buyer	buyer	NOUN
ftr-486	755	18	ignoring	ignore	VERB
ftr-486	755	19	the	the	DET
ftr-486	755	20	assumption	assumption	NOUN
ftr-486	755	21	of	of	ADP
ftr-486	755	22	contingent	contingent	ADJ
ftr-486	755	23	liabilities	liability	NOUN
ftr-486	755	24	would	would	AUX
ftr-486	755	25	make	make	VERB
ftr-486	755	26	it	it	PRON
ftr-486	755	27	unnecessary	unnecessary	ADJ
ftr-486	755	28	to	to	PART
ftr-486	755	29	determine	determine	VERB
ftr-486	755	30	the	the	DET
ftr-486	755	31	amount	amount	NOUN
ftr-486	755	32	of	of	ADP
ftr-486	755	33	assumed	assume	VERB
ftr-486	755	34	liabilities	liability	NOUN
ftr-486	755	35	or	or	CCONJ
ftr-486	755	36	whether	whether	SCONJ
ftr-486	755	37	a	a	DET
ftr-486	755	38	particular	particular	ADJ
ftr-486	755	39	payment	payment	NOUN
ftr-486	755	40	is	be	AUX
ftr-486	755	41	in	in	ADP
ftr-486	755	42	satisfaction	satisfaction	NOUN
ftr-486	755	43	of	of	ADP
ftr-486	755	44	an	an	DET
ftr-486	755	45	assumed	assume	VERB
ftr-486	755	46	liability	liability	NOUN
ftr-486	755	47	or	or	CCONJ
ftr-486	755	48	one	one	NUM
ftr-486	755	49	that	that	PRON
ftr-486	755	50	arose	arise	VERB
ftr-486	755	51	after	after	ADP
ftr-486	755	52	the	the	DET
ftr-486	755	53	transaction	transaction	NOUN
ftr-486	755	54	.	.	PUNCT
ftr-486	756	1	this	this	DET
ftr-486	756	2	method	method	NOUN
ftr-486	756	3	would	would	AUX
ftr-486	756	4	also	also	ADV
ftr-486	756	5	eliminate	eliminate	VERB
ftr-486	756	6	subsequent	subsequent	ADJ
ftr-486	756	7	basis	basis	NOUN
ftr-486	756	8	adjustments	adjustment	NOUN
ftr-486	756	9	each	each	DET
ftr-486	756	10	time	time	NOUN
ftr-486	756	11	a	a	DET
ftr-486	756	12	contingency	contingency	NOUN
ftr-486	756	13	is	be	AUX
ftr-486	756	14	resolved	resolve	VERB
ftr-486	756	15	.	.	PUNCT
ftr-486	757	1	on	on	ADP
ftr-486	757	2	the	the	DET
ftr-486	757	3	other	other	ADJ
ftr-486	757	4	hand	hand	NOUN
ftr-486	757	5	,	,	PUNCT
ftr-486	757	6	this	this	DET
ftr-486	757	7	approach	approach	NOUN
ftr-486	757	8	requires	require	VERB
ftr-486	757	9	distinguishing	distinguish	VERB
ftr-486	757	10	between	between	ADP
ftr-486	757	11	the	the	DET
ftr-486	757	12	sale	sale	NOUN
ftr-486	757	13	of	of	ADP
ftr-486	757	14	a	a	DET
ftr-486	757	15	business	business	NOUN
ftr-486	757	16	and	and	CCONJ
ftr-486	757	17	other	other	ADJ
ftr-486	757	18	asset	asset	NOUN
ftr-486	757	19	transfers	transfer	NOUN
ftr-486	757	20	,	,	PUNCT
ftr-486	757	21	which	which	PRON
ftr-486	757	22	may	may	AUX
ftr-486	757	23	not	not	PART
ftr-486	757	24	always	always	ADV
ftr-486	757	25	be	be	AUX
ftr-486	757	26	easy	easy	ADJ
ftr-486	757	27	.	.	PUNCT
ftr-486	758	1	it	it	PRON
ftr-486	758	2	also	also	ADV
ftr-486	758	3	treats	treat	VERB
ftr-486	758	4	fixed	fix	VERB
ftr-486	758	5	and	and	CCONJ
ftr-486	758	6	contingent	contingent	ADJ
ftr-486	758	7	liabilities	liability	NOUN
ftr-486	758	8	differently	differently	ADV
ftr-486	758	9	,	,	PUNCT
ftr-486	758	10	even	even	ADV
ftr-486	758	11	though	though	SCONJ
ftr-486	758	12	the	the	DET
ftr-486	758	13	factual	factual	ADJ
ftr-486	758	14	distinction	distinction	NOUN
ftr-486	758	15	between	between	ADP
ftr-486	758	16	them	they	PRON
ftr-486	758	17	may	may	AUX
ftr-486	758	18	be	be	AUX
ftr-486	758	19	slight	slight	ADJ
ftr-486	758	20	.	.	PUNCT
ftr-486	759	1	moreover	moreover	ADV
ftr-486	759	2	,	,	PUNCT
ftr-486	759	3	because	because	SCONJ
ftr-486	759	4	the	the	DET
ftr-486	759	5	difference	difference	NOUN
ftr-486	759	6	is	be	AUX
ftr-486	759	7	narrow	narrow	ADJ
ftr-486	759	8	,	,	PUNCT
ftr-486	759	9	it	it	PRON
ftr-486	759	10	probably	probably	ADV
ftr-486	759	11	can	can	AUX
ftr-486	759	12	be	be	AUX
ftr-486	759	13	affected	affect	VERB
ftr-486	759	14	by	by	ADP
ftr-486	759	15	the	the	DET
ftr-486	759	16	actions	action	NOUN
ftr-486	759	17	of	of	ADP
ftr-486	759	18	the	the	DET
ftr-486	759	19	parties,7	parties,7	NOUN
ftr-486	759	20	which	which	PRON
ftr-486	759	21	may	may	AUX
ftr-486	759	22	lead	lead	VERB
ftr-486	759	23	to	to	ADP
ftr-486	759	24	economic	economic	ADJ
ftr-486	759	25	distortion	distortion	NOUN
ftr-486	759	26	and	and	CCONJ
ftr-486	759	27	possibly	possibly	ADV
ftr-486	759	28	manipulation	manipulation	NOUN
ftr-486	759	29	as	as	SCONJ
ftr-486	759	30	the	the	DET
ftr-486	759	31	parties	party	NOUN
ftr-486	759	32	seek	seek	VERB
ftr-486	759	33	to	to	PART
ftr-486	759	34	cloak	cloak	VERB
ftr-486	759	35	liabilities	liability	NOUN
ftr-486	759	36	as	as	ADP
ftr-486	759	37	contingent	contingent	NOUN
ftr-486	759	38	.	.	PUNCT
ftr-486	760	1	for	for	ADP
ftr-486	760	2	example	example	NOUN
ftr-486	760	3	,	,	PUNCT
ftr-486	760	4	suppose	suppose	VERB
ftr-486	760	5	the	the	DET
ftr-486	760	6	parties	party	NOUN
ftr-486	760	7	,	,	PUNCT
ftr-486	760	8	desiring	desire	VERB
ftr-486	760	9	to	to	PART
ftr-486	760	10	keep	keep	VERB
ftr-486	760	11	the	the	DET
ftr-486	760	12	risk	risk	NOUN
ftr-486	760	13	of	of	ADP
ftr-486	760	14	contingent	contingent	ADJ
ftr-486	760	15	liabilities	liability	NOUN
ftr-486	760	16	on	on	ADP
ftr-486	760	17	the	the	DET
ftr-486	760	18	seller	seller	NOUN
ftr-486	760	19	,	,	PUNCT
ftr-486	760	20	provide	provide	VERB
ftr-486	760	21	that	that	SCONJ
ftr-486	760	22	if	if	SCONJ
ftr-486	760	23	the	the	DET
ftr-486	760	24	buyer	buyer	NOUN
ftr-486	760	25	's	's	PART
ftr-486	760	26	payments	payment	NOUN
ftr-486	760	27	on	on	ADP
ftr-486	760	28	assumed	assume	VERB
ftr-486	760	29	contingent	contingent	ADJ
ftr-486	760	30	liabilities	liability	NOUN
ftr-486	760	31	exceed	exceed	VERB
ftr-486	760	32	a	a	DET
ftr-486	760	33	certain	certain	ADJ
ftr-486	760	34	amount	amount	NOUN
ftr-486	760	35	,	,	PUNCT
ftr-486	760	36	the	the	DET
ftr-486	760	37	cash	cash	NOUN
ftr-486	760	38	payable	payable	ADJ
ftr-486	760	39	by	by	ADP
ftr-486	760	40	the	the	DET
ftr-486	760	41	seller	seller	NOUN
ftr-486	760	42	is	be	AUX
ftr-486	760	43	reduced	reduce	VERB
ftr-486	760	44	dollar	dollar	NOUN
ftr-486	760	45	for	for	ADP
ftr-486	760	46	dollar.9	dollar.9	NOUN
ftr-486	760	47	"	"	PUNCT
ftr-486	760	48	since	since	SCONJ
ftr-486	760	49	less	less	ADJ
ftr-486	760	50	cash	cash	NOUN
ftr-486	760	51	changes	change	NOUN
ftr-486	760	52	hands	hand	NOUN
ftr-486	760	53	between	between	ADP
ftr-486	760	54	buyer	buyer	NOUN
ftr-486	760	55	and	and	CCONJ
ftr-486	760	56	seller	seller	NOUN
ftr-486	760	57	as	as	ADP
ftr-486	760	58	more	more	ADV
ftr-486	760	59	is	be	AUX
ftr-486	760	60	paid	pay	VERB
ftr-486	760	61	by	by	ADP
ftr-486	760	62	the	the	DET
ftr-486	760	63	buyer	buyer	NOUN
ftr-486	760	64	on	on	ADP
ftr-486	760	65	the	the	DET
ftr-486	760	66	assumed	assume	VERB
ftr-486	760	67	liabilities	liability	NOUN
ftr-486	760	68	,	,	PUNCT
ftr-486	760	69	the	the	DET
ftr-486	760	70	purchase	purchase	NOUN
ftr-486	760	71	price	price	NOUN
ftr-486	760	72	is	be	AUX
ftr-486	760	73	unaffected	unaffected	ADJ
ftr-486	760	74	by	by	ADP
ftr-486	760	75	the	the	DET
ftr-486	760	76	amount	amount	NOUN
ftr-486	760	77	of	of	ADP
ftr-486	760	78	the	the	DET
ftr-486	760	79	liabilities	liability	NOUN
ftr-486	760	80	.	.	PUNCT
ftr-486	761	1	9	9	NUM
ftr-486	761	2	for	for	ADP
ftr-486	761	3	purposes	purpose	NOUN
ftr-486	761	4	of	of	ADP
ftr-486	761	5	the	the	DET
ftr-486	761	6	proposal	proposal	NOUN
ftr-486	761	7	to	to	PART
ftr-486	761	8	ignore	ignore	VERB
ftr-486	761	9	only	only	ADJ
ftr-486	761	10	contingent	contingent	ADJ
ftr-486	761	11	liabilities	liability	NOUN
ftr-486	761	12	,	,	PUNCT
ftr-486	761	13	the	the	DET
ftr-486	761	14	liabilities	liability	NOUN
ftr-486	761	15	should	should	AUX
ftr-486	761	16	be	be	AUX
ftr-486	761	17	considered	consider	VERB
ftr-486	761	18	fixed	fix	VERB
ftr-486	761	19	in	in	ADP
ftr-486	761	20	this	this	DET
ftr-486	761	21	case	case	NOUN
ftr-486	761	22	.	.	PUNCT
ftr-486	762	1	however	however	ADV
ftr-486	762	2	,	,	PUNCT
ftr-486	762	3	treating	treat	VERB
ftr-486	762	4	the	the	DET
ftr-486	762	5	liabilities	liability	NOUN
ftr-486	762	6	as	as	SCONJ
ftr-486	762	7	fixed	fix	VERB
ftr-486	762	8	in	in	ADP
ftr-486	762	9	these	these	DET
ftr-486	762	10	circumstances	circumstance	NOUN
ftr-486	762	11	would	would	AUX
ftr-486	762	12	create	create	VERB
ftr-486	762	13	a	a	DET
ftr-486	762	14	tax	tax	NOUN
ftr-486	762	15	incentive	incentive	NOUN
ftr-486	762	16	to	to	PART
ftr-486	762	17	shift	shift	VERB
ftr-486	762	18	the	the	DET
ftr-486	762	19	risk	risk	NOUN
ftr-486	762	20	to	to	ADP
ftr-486	762	21	the	the	DET
ftr-486	762	22	buyer	buyer	NOUN
ftr-486	762	23	to	to	PART
ftr-486	762	24	take	take	VERB
ftr-486	762	25	advantage	advantage	NOUN
ftr-486	762	26	of	of	ADP
ftr-486	762	27	the	the	DET
ftr-486	762	28	more	more	ADV
ftr-486	762	29	favorable	favorable	ADJ
ftr-486	762	30	treatment	treatment	NOUN
ftr-486	762	31	of	of	ADP
ftr-486	762	32	contingent	contingent	ADJ
ftr-486	762	33	liabilities	liability	NOUN
ftr-486	762	34	.	.	PUNCT
ftr-486	763	1	finally	finally	ADV
ftr-486	763	2	,	,	PUNCT
ftr-486	763	3	this	this	DET
ftr-486	763	4	proposal	proposal	NOUN
ftr-486	763	5	most	most	ADV
ftr-486	763	6	likely	likely	ADV
ftr-486	763	7	understates	understate	VERB
ftr-486	763	8	income	income	NOUN
ftr-486	763	9	.	.	PUNCT
ftr-486	764	1	a	a	DET
ftr-486	764	2	sale	sale	NOUN
ftr-486	764	3	of	of	ADP
ftr-486	764	4	appreciated	appreciated	ADJ
ftr-486	764	5	assets	asset	NOUN
ftr-486	764	6	is	be	AUX
ftr-486	764	7	an	an	DET
ftr-486	764	8	occasion	occasion	NOUN
ftr-486	764	9	to	to	PART
ftr-486	764	10	recognize	recognize	VERB
ftr-486	764	11	that	that	DET
ftr-486	764	12	appreciation	appreciation	NOUN
ftr-486	764	13	,	,	PUNCT
ftr-486	764	14	and	and	CCONJ
ftr-486	764	15	the	the	DET
ftr-486	764	16	recognition	recognition	NOUN
ftr-486	764	17	of	of	ADP
ftr-486	764	18	gain	gain	NOUN
ftr-486	764	19	produces	produce	VERB
ftr-486	764	20	net	net	ADJ
ftr-486	764	21	revenue	revenue	NOUN
ftr-486	764	22	to	to	ADP
ftr-486	764	23	the	the	DET
ftr-486	764	24	fisc	fisc	NOUN
ftr-486	764	25	if	if	SCONJ
ftr-486	764	26	the	the	DET
ftr-486	764	27	buyer	buyer	NOUN
ftr-486	764	28	's	's	PART
ftr-486	764	29	cost	cost	NOUN
ftr-486	764	30	recovery	recovery	NOUN
ftr-486	764	31	is	be	AUX
ftr-486	764	32	deferred	defer	VERB
ftr-486	764	33	.	.	PUNCT
ftr-486	765	1	'	'	PUNCT
ftr-486	765	2	°	°	NOUN
ftr-486	765	3	ignoring	ignore	VERB
ftr-486	765	4	contingent	contingent	ADJ
ftr-486	765	5	liabilities	liability	NOUN
ftr-486	765	6	is	be	AUX
ftr-486	765	7	equivalent	equivalent	ADJ
ftr-486	765	8	to	to	ADP
ftr-486	765	9	a	a	DET
ftr-486	765	10	carryover	carryover	NOUN
ftr-486	765	11	basis	basis	NOUN
ftr-486	765	12	approach	approach	NOUN
ftr-486	765	13	.	.	PUNCT
ftr-486	766	1	while	while	SCONJ
ftr-486	766	2	this	this	DET
ftr-486	766	3	approach	approach	NOUN
ftr-486	766	4	mitigates	mitigate	VERB
ftr-486	766	5	the	the	DET
ftr-486	766	6	tax	tax	NOUN
ftr-486	766	7	bias	bias	NOUN
ftr-486	766	8	against	against	ADP
ftr-486	766	9	sales	sale	NOUN
ftr-486	766	10	,	,	PUNCT
ftr-486	766	11	"	"	PUNCT
ftr-486	766	12	under	under	ADP
ftr-486	766	13	an	an	DET
ftr-486	766	14	income	income	NOUN
ftr-486	766	15	tax	tax	NOUN
ftr-486	766	16	with	with	ADP
ftr-486	766	17	realization	realization	NOUN
ftr-486	766	18	,	,	PUNCT
ftr-486	766	19	the	the	DET
ftr-486	766	20	fact	fact	NOUN
ftr-486	766	21	of	of	ADP
ftr-486	766	22	a	a	DET
ftr-486	766	23	sale	sale	NOUN
ftr-486	766	24	is	be	AUX
ftr-486	766	25	supposed	suppose	VERB
ftr-486	766	26	to	to	ADP
ftr-486	766	27	97	97	NUM
ftr-486	766	28	.	.	PUNCT
ftr-486	767	1	wootton	wootton	PROPN
ftr-486	767	2	,	,	PUNCT
ftr-486	767	3	supra	supra	PROPN
ftr-486	767	4	note	note	NOUN
ftr-486	767	5	2	2	NUM
ftr-486	767	6	,	,	PUNCT
ftr-486	767	7	at	at	ADP
ftr-486	767	8	741	741	NUM
ftr-486	767	9	;	;	PUNCT
ftr-486	767	10	youngwood	youngwood	ADJ
ftr-486	767	11	,	,	PUNCT
ftr-486	767	12	supra	supra	ADJ
ftr-486	767	13	note	note	NOUN
ftr-486	767	14	2	2	NUM
ftr-486	767	15	,	,	PUNCT
ftr-486	767	16	at	at	ADP
ftr-486	767	17	785	785	NUM
ftr-486	767	18	(	(	PUNCT
ftr-486	767	19	suggesting	suggest	VERB
ftr-486	767	20	that	that	SCONJ
ftr-486	767	21	the	the	DET
ftr-486	767	22	line	line	NOUN
ftr-486	767	23	is	be	AUX
ftr-486	767	24	not	not	PART
ftr-486	767	25	clear	clear	ADJ
ftr-486	767	26	and	and	CCONJ
ftr-486	767	27	stating	state	VERB
ftr-486	767	28	that	that	SCONJ
ftr-486	767	29	if	if	SCONJ
ftr-486	767	30	a	a	DET
ftr-486	767	31	liability	liability	NOUN
ftr-486	767	32	is	be	AUX
ftr-486	767	33	contingent	contingent	ADJ
ftr-486	767	34	only	only	ADV
ftr-486	767	35	as	as	ADP
ftr-486	767	36	to	to	ADP
ftr-486	767	37	time	time	NOUN
ftr-486	767	38	of	of	ADP
ftr-486	767	39	payment	payment	NOUN
ftr-486	767	40	,	,	PUNCT
ftr-486	767	41	it	it	PRON
ftr-486	767	42	should	should	AUX
ftr-486	767	43	be	be	AUX
ftr-486	767	44	regarded	regard	VERB
ftr-486	767	45	as	as	ADP
ftr-486	767	46	fixed	fix	VERB
ftr-486	767	47	)	)	PUNCT
ftr-486	767	48	.	.	PUNCT
ftr-486	768	1	98	98	NUM
ftr-486	768	2	.	.	PUNCT
ftr-486	769	1	unless	unless	SCONJ
ftr-486	769	2	the	the	DET
ftr-486	769	3	seller	seller	NOUN
ftr-486	769	4	is	be	AUX
ftr-486	769	5	entitled	entitle	VERB
ftr-486	769	6	to	to	ADP
ftr-486	769	7	additional	additional	ADJ
ftr-486	769	8	cash	cash	NOUN
ftr-486	769	9	if	if	SCONJ
ftr-486	769	10	the	the	DET
ftr-486	769	11	liabilities	liability	NOUN
ftr-486	769	12	are	be	AUX
ftr-486	769	13	less	less	ADJ
ftr-486	769	14	than	than	ADP
ftr-486	769	15	the	the	DET
ftr-486	769	16	specified	specify	VERB
ftr-486	769	17	amount	amount	NOUN
ftr-486	769	18	,	,	PUNCT
ftr-486	769	19	the	the	DET
ftr-486	769	20	buyer	buyer	NOUN
ftr-486	769	21	's	's	PART
ftr-486	769	22	obligation	obligation	NOUN
ftr-486	769	23	is	be	AUX
ftr-486	769	24	contingent	contingent	ADJ
ftr-486	769	25	up	up	ADP
ftr-486	769	26	to	to	ADP
ftr-486	769	27	the	the	DET
ftr-486	769	28	specified	specify	VERB
ftr-486	769	29	amount	amount	NOUN
ftr-486	769	30	.	.	PUNCT
ftr-486	770	1	99	99	NUM
ftr-486	770	2	.	.	PUNCT
ftr-486	771	1	as	as	SCONJ
ftr-486	771	2	this	this	PRON
ftr-486	771	3	occurs	occur	VERB
ftr-486	771	4	,	,	PUNCT
ftr-486	771	5	the	the	DET
ftr-486	771	6	seller	seller	NOUN
ftr-486	771	7	should	should	AUX
ftr-486	771	8	have	have	VERB
ftr-486	771	9	an	an	DET
ftr-486	771	10	offsetting	offset	VERB
ftr-486	771	11	deduction	deduction	NOUN
ftr-486	771	12	.	.	PUNCT
ftr-486	772	1	100	100	NUM
ftr-486	772	2	.	.	PUNCT
ftr-486	773	1	this	this	PRON
ftr-486	773	2	assumes	assume	VERB
ftr-486	773	3	that	that	SCONJ
ftr-486	773	4	the	the	DET
ftr-486	773	5	seller	seller	NOUN
ftr-486	773	6	is	be	AUX
ftr-486	773	7	immediately	immediately	ADV
ftr-486	773	8	taxed	tax	VERB
ftr-486	773	9	at	at	ADP
ftr-486	773	10	ordinary	ordinary	ADJ
ftr-486	773	11	rates	rate	NOUN
ftr-486	773	12	.	.	PUNCT
ftr-486	774	1	if	if	SCONJ
ftr-486	774	2	the	the	DET
ftr-486	774	3	seller	seller	NOUN
ftr-486	774	4	's	's	PART
ftr-486	774	5	gain	gain	NOUN
ftr-486	774	6	is	be	AUX
ftr-486	774	7	not	not	PART
ftr-486	774	8	taxable	taxable	ADJ
ftr-486	774	9	or	or	CCONJ
ftr-486	774	10	can	can	AUX
ftr-486	774	11	be	be	AUX
ftr-486	774	12	deferred	defer	VERB
ftr-486	774	13	or	or	CCONJ
ftr-486	774	14	taxed	tax	VERB
ftr-486	774	15	at	at	ADP
ftr-486	774	16	lower	low	ADJ
ftr-486	774	17	capital	capital	NOUN
ftr-486	774	18	gain	gain	NOUN
ftr-486	774	19	rates	rate	NOUN
ftr-486	774	20	,	,	PUNCT
ftr-486	774	21	a	a	DET
ftr-486	774	22	sale	sale	NOUN
ftr-486	774	23	can	can	AUX
ftr-486	774	24	cause	cause	VERB
ftr-486	774	25	a	a	DET
ftr-486	774	26	net	net	ADJ
ftr-486	774	27	loss	loss	NOUN
ftr-486	774	28	in	in	ADP
ftr-486	774	29	tax	tax	NOUN
ftr-486	774	30	revenue	revenue	NOUN
ftr-486	774	31	,	,	PUNCT
ftr-486	774	32	particularly	particularly	ADV
ftr-486	774	33	if	if	SCONJ
ftr-486	774	34	the	the	DET
ftr-486	774	35	buyer	buyer	NOUN
ftr-486	774	36	gets	get	VERB
ftr-486	774	37	a	a	DET
ftr-486	774	38	rapid	rapid	ADJ
ftr-486	774	39	write	write	NOUN
ftr-486	774	40	-	-	PUNCT
ftr-486	774	41	off	off	NOUN
ftr-486	774	42	of	of	ADP
ftr-486	774	43	asset	asset	NOUN
ftr-486	774	44	basis	basis	NOUN
ftr-486	774	45	.	.	PUNCT
ftr-486	775	1	[	[	X
ftr-486	775	2	vol	vol	NOUN
ftr-486	775	3	2:12	2:12	NUM
ftr-486	775	4	assumption	assumption	NOUN
ftr-486	775	5	of	of	ADP
ftr-486	775	6	contingent	contingent	ADJ
ftr-486	775	7	liabilities	liability	NOUN
ftr-486	775	8	on	on	ADP
ftr-486	775	9	sale	sale	NOUN
ftr-486	775	10	of	of	ADP
ftr-486	775	11	a	a	DET
ftr-486	775	12	business	business	NOUN
ftr-486	775	13	make	make	VERB
ftr-486	775	14	a	a	DET
ftr-486	775	15	difference	difference	NOUN
ftr-486	775	16	.	.	PUNCT
ftr-486	776	1	"'01	"'01	VERB
ftr-486	776	2	the	the	DET
ftr-486	776	3	ultimate	ultimate	ADJ
ftr-486	776	4	question	question	NOUN
ftr-486	776	5	is	be	AUX
ftr-486	776	6	whether	whether	SCONJ
ftr-486	776	7	the	the	DET
ftr-486	776	8	difficulty	difficulty	NOUN
ftr-486	776	9	involved	involve	VERB
ftr-486	776	10	in	in	ADP
ftr-486	776	11	taking	take	VERB
ftr-486	776	12	account	account	NOUN
ftr-486	776	13	of	of	ADP
ftr-486	776	14	contingent	contingent	ADJ
ftr-486	776	15	liabilities	liability	NOUN
ftr-486	776	16	justifies	justify	VERB
ftr-486	776	17	a	a	DET
ftr-486	776	18	departure	departure	NOUN
ftr-486	776	19	from	from	ADP
ftr-486	776	20	the	the	DET
ftr-486	776	21	realization	realization	NOUN
ftr-486	776	22	principle	principle	NOUN
ftr-486	776	23	through	through	ADP
ftr-486	776	24	converting	convert	VERB
ftr-486	776	25	a	a	DET
ftr-486	776	26	taxable	taxable	ADJ
ftr-486	776	27	transaction	transaction	NOUN
ftr-486	776	28	into	into	ADP
ftr-486	776	29	one	one	NUM
ftr-486	776	30	that	that	PRON
ftr-486	776	31	is	be	AUX
ftr-486	776	32	partially	partially	ADV
ftr-486	776	33	tax	tax	NOUN
ftr-486	776	34	free	free	ADJ
ftr-486	776	35	.	.	PUNCT
ftr-486	777	1	b.	b.	PROPN
ftr-486	777	2	including	include	VERB
ftr-486	777	3	assumed	assume	VERB
ftr-486	777	4	liabilities	liability	NOUN
ftr-486	777	5	in	in	ADP
ftr-486	777	6	basis	basis	NOUN
ftr-486	777	7	i	i	PRON
ftr-486	777	8	have	have	AUX
ftr-486	777	9	discussed	discuss	VERB
ftr-486	777	10	two	two	NUM
ftr-486	777	11	methods	method	NOUN
ftr-486	777	12	of	of	ADP
ftr-486	777	13	taking	take	VERB
ftr-486	777	14	account	account	NOUN
ftr-486	777	15	of	of	ADP
ftr-486	777	16	contingent	contingent	ADJ
ftr-486	777	17	liabilities	liability	NOUN
ftr-486	777	18	-	-	PUNCT
ftr-486	777	19	an	an	DET
ftr-486	777	20	estimate	estimate	NOUN
ftr-486	777	21	of	of	ADP
ftr-486	777	22	the	the	DET
ftr-486	777	23	amount	amount	NOUN
ftr-486	777	24	assumed	assume	VERB
ftr-486	777	25	at	at	ADP
ftr-486	777	26	the	the	DET
ftr-486	777	27	time	time	NOUN
ftr-486	777	28	of	of	ADP
ftr-486	777	29	sale	sale	NOUN
ftr-486	777	30	or	or	CCONJ
ftr-486	777	31	deferring	defer	VERB
ftr-486	777	32	the	the	DET
ftr-486	777	33	adjustment	adjustment	NOUN
ftr-486	777	34	until	until	SCONJ
ftr-486	777	35	liabilities	liability	NOUN
ftr-486	777	36	are	be	AUX
ftr-486	777	37	fixed	fix	VERB
ftr-486	777	38	.	.	PUNCT
ftr-486	778	1	1	1	X
ftr-486	778	2	.	.	X
ftr-486	778	3	estimated	estimate	VERB
ftr-486	778	4	liabilities.-this	liabilities.-this	DET
ftr-486	778	5	approach	approach	NOUN
ftr-486	778	6	has	have	AUX
ftr-486	778	7	been	be	AUX
ftr-486	778	8	opposed	oppose	VERB
ftr-486	778	9	because	because	SCONJ
ftr-486	778	10	of	of	ADP
ftr-486	778	11	the	the	DET
ftr-486	778	12	difficulty	difficulty	NOUN
ftr-486	778	13	of	of	ADP
ftr-486	778	14	measurement	measurement	NOUN
ftr-486	778	15	.	.	PUNCT
ftr-486	779	1	however	however	ADV
ftr-486	779	2	,	,	PUNCT
ftr-486	779	3	as	as	SCONJ
ftr-486	779	4	explained	explain	VERB
ftr-486	779	5	earlier,"tu	earlier,"tu	ADJ
ftr-486	779	6	taxpayers	taxpayer	NOUN
ftr-486	779	7	would	would	AUX
ftr-486	779	8	have	have	VERB
ftr-486	779	9	little	little	ADJ
ftr-486	779	10	incentive	incentive	NOUN
ftr-486	779	11	to	to	PART
ftr-486	779	12	exaggerate	exaggerate	VERB
ftr-486	779	13	these	these	DET
ftr-486	779	14	liabilities	liability	NOUN
ftr-486	779	15	since	since	SCONJ
ftr-486	779	16	any	any	DET
ftr-486	779	17	overestimation	overestimation	NOUN
ftr-486	779	18	would	would	AUX
ftr-486	779	19	cost	cost	VERB
ftr-486	779	20	an	an	DET
ftr-486	779	21	equivalent	equivalent	ADJ
ftr-486	779	22	amount	amount	NOUN
ftr-486	779	23	in	in	ADP
ftr-486	779	24	deductions	deduction	NOUN
ftr-486	779	25	.	.	PUNCT
ftr-486	780	1	the	the	DET
ftr-486	780	2	parties	party	NOUN
ftr-486	780	3	may	may	AUX
ftr-486	780	4	attempt	attempt	VERB
ftr-486	780	5	to	to	PART
ftr-486	780	6	underestimate	underestimate	VERB
ftr-486	780	7	the	the	DET
ftr-486	780	8	amount	amount	NOUN
ftr-486	780	9	assumed	assume	VERB
ftr-486	780	10	because	because	SCONJ
ftr-486	780	11	,	,	PUNCT
ftr-486	780	12	as	as	SCONJ
ftr-486	780	13	shown	show	VERB
ftr-486	780	14	above	above	ADV
ftr-486	780	15	,	,	PUNCT
ftr-486	780	16	3	3	NUM
ftr-486	780	17	the	the	DET
ftr-486	780	18	omission	omission	NOUN
ftr-486	780	19	of	of	ADP
ftr-486	780	20	a	a	DET
ftr-486	780	21	contingent	contingent	ADJ
ftr-486	780	22	liability	liability	NOUN
ftr-486	780	23	from	from	ADP
ftr-486	780	24	basis	basis	NOUN
ftr-486	780	25	,	,	PUNCT
ftr-486	780	26	coupled	couple	VERB
ftr-486	780	27	with	with	ADP
ftr-486	780	28	the	the	DET
ftr-486	780	29	eventual	eventual	ADJ
ftr-486	780	30	deduction	deduction	NOUN
ftr-486	780	31	for	for	ADP
ftr-486	780	32	payment	payment	NOUN
ftr-486	780	33	of	of	ADP
ftr-486	780	34	the	the	DET
ftr-486	780	35	liability	liability	NOUN
ftr-486	780	36	,	,	PUNCT
ftr-486	780	37	has	have	VERB
ftr-486	780	38	the	the	DET
ftr-486	780	39	effect	effect	NOUN
ftr-486	780	40	of	of	ADP
ftr-486	780	41	an	an	DET
ftr-486	780	42	immediate	immediate	ADJ
ftr-486	780	43	deduction	deduction	NOUN
ftr-486	780	44	for	for	ADP
ftr-486	780	45	the	the	DET
ftr-486	780	46	omitted	omit	VERB
ftr-486	780	47	amount	amount	NOUN
ftr-486	780	48	.	.	PUNCT
ftr-486	781	1	however	however	ADV
ftr-486	781	2	,	,	PUNCT
ftr-486	781	3	this	this	DET
ftr-486	781	4	possibility	possibility	NOUN
ftr-486	781	5	does	do	AUX
ftr-486	781	6	not	not	PART
ftr-486	781	7	seem	seem	VERB
ftr-486	781	8	to	to	PART
ftr-486	781	9	be	be	AUX
ftr-486	781	10	a	a	DET
ftr-486	781	11	serious	serious	ADJ
ftr-486	781	12	problem	problem	NOUN
ftr-486	781	13	,	,	PUNCT
ftr-486	781	14	given	give	VERB
ftr-486	781	15	that	that	SCONJ
ftr-486	781	16	the	the	DET
ftr-486	781	17	alternative	alternative	NOUN
ftr-486	781	18	is	be	AUX
ftr-486	781	19	to	to	PART
ftr-486	781	20	omit	omit	VERB
ftr-486	781	21	all	all	DET
ftr-486	781	22	contingent	contingent	ADJ
ftr-486	781	23	liabilities	liability	NOUN
ftr-486	781	24	from	from	ADP
ftr-486	781	25	basis	basis	NOUN
ftr-486	781	26	and	and	CCONJ
ftr-486	781	27	allow	allow	VERB
ftr-486	781	28	deductions	deduction	NOUN
ftr-486	781	29	for	for	ADP
ftr-486	781	30	all	all	DET
ftr-486	781	31	payments	payment	NOUN
ftr-486	781	32	on	on	ADP
ftr-486	781	33	these	these	DET
ftr-486	781	34	liabilities	liability	NOUN
ftr-486	781	35	.	.	PUNCT
ftr-486	782	1	the	the	DET
ftr-486	782	2	estimated	estimate	VERB
ftr-486	782	3	liabilities	liability	NOUN
ftr-486	782	4	should	should	AUX
ftr-486	782	5	be	be	AUX
ftr-486	782	6	the	the	DET
ftr-486	782	7	amount	amount	NOUN
ftr-486	782	8	that	that	PRON
ftr-486	782	9	is	be	AUX
ftr-486	782	10	actually	actually	ADV
ftr-486	782	11	taken	take	VERB
ftr-486	782	12	into	into	ADP
ftr-486	782	13	account	account	NOUN
ftr-486	782	14	by	by	ADP
ftr-486	782	15	the	the	DET
ftr-486	782	16	parties	party	NOUN
ftr-486	782	17	in	in	ADP
ftr-486	782	18	measuring	measure	VERB
ftr-486	782	19	the	the	DET
ftr-486	782	20	purchase	purchase	NOUN
ftr-486	782	21	price	price	NOUN
ftr-486	782	22	.	.	PUNCT
ftr-486	783	1	this	this	PRON
ftr-486	783	2	provides	provide	VERB
ftr-486	783	3	a	a	DET
ftr-486	783	4	principled	principled	ADJ
ftr-486	783	5	distinction	distinction	NOUN
ftr-486	783	6	between	between	ADP
ftr-486	783	7	liabilities	liability	NOUN
ftr-486	783	8	deemed	deem	VERB
ftr-486	783	9	assumed	assume	VERB
ftr-486	783	10	and	and	CCONJ
ftr-486	783	11	post	post	ADJ
ftr-486	783	12	-	-	ADJ
ftr-486	783	13	acquisition	acquisition	ADJ
ftr-486	783	14	liabilities	liability	NOUN
ftr-486	783	15	incurred	incur	VERB
ftr-486	783	16	by	by	ADP
ftr-486	783	17	the	the	DET
ftr-486	783	18	buyer	buyer	NOUN
ftr-486	783	19	.	.	PUNCT
ftr-486	784	1	while	while	SCONJ
ftr-486	784	2	payment	payment	NOUN
ftr-486	784	3	of	of	ADP
ftr-486	784	4	the	the	DET
ftr-486	784	5	assumed	assume	VERB
ftr-486	784	6	liabilities	liability	NOUN
ftr-486	784	7	would	would	AUX
ftr-486	784	8	not	not	PART
ftr-486	784	9	be	be	AUX
ftr-486	784	10	deductible	deductible	ADJ
ftr-486	784	11	,	,	PUNCT
ftr-486	784	12	it	it	PRON
ftr-486	784	13	is	be	AUX
ftr-486	784	14	not	not	PART
ftr-486	784	15	essential	essential	ADJ
ftr-486	784	16	that	that	SCONJ
ftr-486	784	17	particular	particular	ADJ
ftr-486	784	18	future	future	ADJ
ftr-486	784	19	outlays	outlay	NOUN
ftr-486	784	20	be	be	AUX
ftr-486	784	21	matched	match	VERB
ftr-486	784	22	with	with	ADP
ftr-486	784	23	the	the	DET
ftr-486	784	24	liabilities	liability	NOUN
ftr-486	784	25	deemed	deem	VERB
ftr-486	784	26	assumed	assume	VERB
ftr-486	784	27	.	.	PUNCT
ftr-486	785	1	finally	finally	ADV
ftr-486	785	2	,	,	PUNCT
ftr-486	785	3	creating	create	VERB
ftr-486	785	4	basis	basis	NOUN
ftr-486	785	5	equal	equal	ADJ
ftr-486	785	6	to	to	ADP
ftr-486	785	7	the	the	DET
ftr-486	785	8	expected	expect	VERB
ftr-486	785	9	amount	amount	NOUN
ftr-486	785	10	of	of	ADP
ftr-486	785	11	assumed	assume	VERB
ftr-486	785	12	contingent	contingent	ADJ
ftr-486	785	13	liabilities	liability	NOUN
ftr-486	785	14	is	be	AUX
ftr-486	785	15	consistent	consistent	ADJ
ftr-486	785	16	with	with	ADP
ftr-486	785	17	the	the	DET
ftr-486	785	18	likely	likely	ADJ
ftr-486	785	19	treatment	treatment	NOUN
ftr-486	785	20	of	of	ADP
ftr-486	785	21	fixed	fix	VERB
ftr-486	785	22	liabilities	liability	NOUN
ftr-486	785	23	,	,	PUNCT
ftr-486	785	24	"	"	PUNCT
ftr-486	785	25	and	and	CCONJ
ftr-486	785	26	should	should	AUX
ftr-486	785	27	alleviate	alleviate	VERB
ftr-486	785	28	the	the	DET
ftr-486	785	29	need	need	NOUN
ftr-486	785	30	to	to	PART
ftr-486	785	31	distinguish	distinguish	VERB
ftr-486	785	32	between	between	ADP
ftr-486	785	33	fixed	fix	VERB
ftr-486	785	34	and	and	CCONJ
ftr-486	785	35	contingent	contingent	ADJ
ftr-486	785	36	debt	debt	NOUN
ftr-486	785	37	.	.	PUNCT
ftr-486	786	1	taxpayers	taxpayer	NOUN
ftr-486	786	2	could	could	AUX
ftr-486	786	3	game	game	VERB
ftr-486	786	4	the	the	DET
ftr-486	786	5	system	system	NOUN
ftr-486	786	6	by	by	ADP
ftr-486	786	7	underestimating	underestimate	VERB
ftr-486	786	8	their	their	PRON
ftr-486	786	9	true	true	ADJ
ftr-486	786	10	discount	discount	NOUN
ftr-486	786	11	rate	rate	NOUN
ftr-486	786	12	or	or	CCONJ
ftr-486	786	13	by	by	ADP
ftr-486	786	14	overestimating	overestimate	VERB
ftr-486	786	15	liabilities	liability	NOUN
ftr-486	786	16	and	and	CCONJ
ftr-486	786	17	defaulting	default	VERB
ftr-486	786	18	on	on	ADP
ftr-486	786	19	the	the	DET
ftr-486	786	20	tax	tax	NOUN
ftr-486	786	21	due	due	ADP
ftr-486	786	22	on	on	ADP
ftr-486	786	23	101	101	NUM
ftr-486	786	24	.	.	PUNCT
ftr-486	787	1	crane	crane	NOUN
ftr-486	787	2	,	,	PUNCT
ftr-486	787	3	supra	supra	PROPN
ftr-486	787	4	note	note	NOUN
ftr-486	787	5	2	2	NUM
ftr-486	787	6	,	,	PUNCT
ftr-486	787	7	at	at	ADP
ftr-486	787	8	227	227	NUM
ftr-486	787	9	.	.	PUNCT
ftr-486	788	1	the	the	DET
ftr-486	788	2	nysba	nysba	NOUN
ftr-486	788	3	response	response	NOUN
ftr-486	788	4	to	to	ADP
ftr-486	788	5	crane	crane	NOUN
ftr-486	788	6	's	's	PART
ftr-486	788	7	comment	comment	NOUN
ftr-486	788	8	evidences	evidence	VERB
ftr-486	788	9	a	a	DET
ftr-486	788	10	misunderstanding	misunderstanding	NOUN
ftr-486	788	11	of	of	ADP
ftr-486	788	12	the	the	DET
ftr-486	788	13	effects	effect	NOUN
ftr-486	788	14	of	of	ADP
ftr-486	788	15	their	their	PRON
ftr-486	788	16	proposal	proposal	NOUN
ftr-486	788	17	.	.	PUNCT
ftr-486	789	1	see	see	VERB
ftr-486	789	2	nysba	nysba	PROPN
ftr-486	789	3	,	,	PUNCT
ftr-486	789	4	supra	supra	PROPN
ftr-486	789	5	note	note	NOUN
ftr-486	789	6	2	2	NUM
ftr-486	789	7	,	,	PUNCT
ftr-486	789	8	at	at	ADP
ftr-486	789	9	894	894	NUM
ftr-486	789	10	-	-	SYM
ftr-486	789	11	95	95	NUM
ftr-486	789	12	.	.	PUNCT
ftr-486	790	1	to	to	ADP
ftr-486	790	2	the	the	DET
ftr-486	790	3	extent	extent	NOUN
ftr-486	790	4	a	a	DET
ftr-486	790	5	seller	seller	NOUN
ftr-486	790	6	has	have	VERB
ftr-486	790	7	an	an	DET
ftr-486	790	8	alternative	alternative	NOUN
ftr-486	790	9	to	to	PART
ftr-486	790	10	gain	gain	VERB
ftr-486	790	11	recognition	recognition	NOUN
ftr-486	790	12	(	(	PUNCT
ftr-486	790	13	e.g	e.g	PROPN
ftr-486	790	14	..	..	PUNCT
ftr-486	790	15	a	a	DET
ftr-486	790	16	sale	sale	NOUN
ftr-486	790	17	of	of	ADP
ftr-486	790	18	stock	stock	NOUN
ftr-486	790	19	in	in	ADP
ftr-486	790	20	the	the	DET
ftr-486	790	21	case	case	NOUN
ftr-486	790	22	of	of	ADP
ftr-486	790	23	a	a	DET
ftr-486	790	24	c	c	NOUN
ftr-486	790	25	corporation	corporation	NOUN
ftr-486	790	26	)	)	PUNCT
ftr-486	790	27	,	,	PUNCT
ftr-486	790	28	one	one	PRON
ftr-486	790	29	might	might	AUX
ftr-486	790	30	be	be	AUX
ftr-486	790	31	more	more	ADV
ftr-486	790	32	tolerant	tolerant	ADJ
ftr-486	790	33	of	of	ADP
ftr-486	790	34	carryover	carryover	NOUN
ftr-486	790	35	basis	basis	NOUN
ftr-486	790	36	.	.	PUNCT
ftr-486	791	1	102	102	X
ftr-486	791	2	.	.	PUNCT
ftr-486	792	1	see	see	VERB
ftr-486	792	2	supra	supra	ADJ
ftr-486	792	3	text	text	NOUN
ftr-486	792	4	accompanying	accompanying	ADJ
ftr-486	792	5	note	note	NOUN
ftr-486	792	6	57	57	NUM
ftr-486	792	7	.	.	NOUN
ftr-486	792	8	103	103	NUM
ftr-486	792	9	.	.	PUNCT
ftr-486	793	1	see	see	VERB
ftr-486	793	2	supra	supra	ADJ
ftr-486	793	3	text	text	NOUN
ftr-486	793	4	accompanying	accompanying	ADJ
ftr-486	793	5	notes	note	NOUN
ftr-486	793	6	81	81	NUM
ftr-486	793	7	-	-	SYM
ftr-486	793	8	83	83	NUM
ftr-486	793	9	.	.	PUNCT
ftr-486	794	1	104	104	NUM
ftr-486	794	2	.	.	PUNCT
ftr-486	795	1	but	but	CCONJ
ftr-486	795	2	see	see	VERB
ftr-486	795	3	supra	supra	PROPN
ftr-486	795	4	note	note	PROPN
ftr-486	795	5	28	28	NUM
ftr-486	795	6	(	(	PUNCT
ftr-486	795	7	discussing	discuss	VERB
ftr-486	795	8	whether	whether	SCONJ
ftr-486	795	9	a	a	DET
ftr-486	795	10	delayed	delay	VERB
ftr-486	795	11	basis	basis	NOUN
ftr-486	795	12	adjustment	adjustment	NOUN
ftr-486	795	13	would	would	AUX
ftr-486	795	14	be	be	AUX
ftr-486	795	15	required	require	VERB
ftr-486	795	16	in	in	ADP
ftr-486	795	17	some	some	DET
ftr-486	795	18	circumstances	circumstance	NOUN
ftr-486	795	19	)	)	PUNCT
ftr-486	795	20	.	.	PUNCT
ftr-486	796	1	19961	19961	NUM
ftr-486	796	2	florida	florida	PROPN
ftr-486	796	3	tax	tax	NOUN
ftr-486	796	4	review	review	NOUN
ftr-486	796	5	the	the	DET
ftr-486	796	6	correction	correction	NOUN
ftr-486	796	7	of	of	ADP
ftr-486	796	8	the	the	DET
ftr-486	796	9	overestimate	overestimate	NOUN
ftr-486	796	10	.	.	PUNCT
ftr-486	797	1	"	"	PUNCT
ftr-486	797	2	'	'	PUNCT
ftr-486	797	3	these	these	DET
ftr-486	797	4	problems	problem	NOUN
ftr-486	797	5	could	could	AUX
ftr-486	797	6	be	be	AUX
ftr-486	797	7	alleviated	alleviate	VERB
ftr-486	797	8	by	by	ADP
ftr-486	797	9	either	either	CCONJ
ftr-486	797	10	segregating	segregate	VERB
ftr-486	797	11	assets	asset	NOUN
ftr-486	797	12	equal	equal	ADJ
ftr-486	797	13	to	to	ADP
ftr-486	797	14	the	the	DET
ftr-486	797	15	expected	expect	VERB
ftr-486	797	16	amount	amount	NOUN
ftr-486	797	17	of	of	ADP
ftr-486	797	18	liabilities	liability	NOUN
ftr-486	797	19	assumed	assume	VERB
ftr-486	797	20	or	or	CCONJ
ftr-486	797	21	immediately	immediately	ADV
ftr-486	797	22	including	include	VERB
ftr-486	797	23	this	this	DET
ftr-486	797	24	amount	amount	NOUN
ftr-486	797	25	in	in	ADP
ftr-486	797	26	income	income	NOUN
ftr-486	797	27	,	,	PUNCT
ftr-486	797	28	although	although	SCONJ
ftr-486	797	29	these	these	DET
ftr-486	797	30	two	two	NUM
ftr-486	797	31	methods	method	NOUN
ftr-486	797	32	probably	probably	ADV
ftr-486	797	33	would	would	AUX
ftr-486	797	34	both	both	PRON
ftr-486	797	35	require	require	VERB
ftr-486	797	36	legislation	legislation	NOUN
ftr-486	797	37	,	,	PUNCT
ftr-486	797	38	which	which	PRON
ftr-486	797	39	may	may	AUX
ftr-486	797	40	be	be	AUX
ftr-486	797	41	difficult	difficult	ADJ
ftr-486	797	42	to	to	PART
ftr-486	797	43	obtain	obtain	VERB
ftr-486	797	44	.	.	PUNCT
ftr-486	798	1	2	2	X
ftr-486	798	2	.	.	NUM
ftr-486	798	3	deferred	defer	VERB
ftr-486	798	4	basis	basis	NOUN
ftr-486	798	5	adjustment.-taking	adjustment.-taking	NOUN
ftr-486	798	6	account	account	NOUN
ftr-486	798	7	of	of	ADP
ftr-486	798	8	the	the	DET
ftr-486	798	9	actual	actual	ADJ
ftr-486	798	10	liabilities	liability	NOUN
ftr-486	798	11	as	as	SCONJ
ftr-486	798	12	they	they	PRON
ftr-486	798	13	are	be	AUX
ftr-486	798	14	paid	pay	VERB
ftr-486	798	15	,	,	PUNCT
ftr-486	798	16	rather	rather	ADV
ftr-486	798	17	than	than	ADP
ftr-486	798	18	the	the	DET
ftr-486	798	19	expected	expect	VERB
ftr-486	798	20	liabilities	liability	NOUN
ftr-486	798	21	at	at	ADP
ftr-486	798	22	the	the	DET
ftr-486	798	23	time	time	NOUN
ftr-486	798	24	of	of	ADP
ftr-486	798	25	the	the	DET
ftr-486	798	26	acquisition	acquisition	NOUN
ftr-486	798	27	,	,	PUNCT
ftr-486	798	28	appears	appear	VERB
ftr-486	798	29	simpler	simple	ADJ
ftr-486	798	30	since	since	SCONJ
ftr-486	798	31	no	no	DET
ftr-486	798	32	estimate	estimate	NOUN
ftr-486	798	33	is	be	AUX
ftr-486	798	34	required	require	VERB
ftr-486	798	35	.	.	PUNCT
ftr-486	799	1	further	far	ADV
ftr-486	799	2	,	,	PUNCT
ftr-486	799	3	a	a	DET
ftr-486	799	4	delay	delay	NOUN
ftr-486	799	5	in	in	ADP
ftr-486	799	6	the	the	DET
ftr-486	799	7	addition	addition	NOUN
ftr-486	799	8	to	to	ADP
ftr-486	799	9	basis	basis	NOUN
ftr-486	799	10	need	need	AUX
ftr-486	799	11	not	not	PART
ftr-486	799	12	affect	affect	VERB
ftr-486	799	13	value	value	NOUN
ftr-486	799	14	if	if	SCONJ
ftr-486	799	15	current	current	ADJ
ftr-486	799	16	practice	practice	NOUN
ftr-486	799	17	is	be	AUX
ftr-486	799	18	changed	change	VERB
ftr-486	799	19	in	in	ADP
ftr-486	799	20	two	two	NUM
ftr-486	799	21	ways	way	NOUN
ftr-486	799	22	-	-	PUNCT
ftr-486	799	23	by	by	ADP
ftr-486	799	24	adjusting	adjust	VERB
ftr-486	799	25	the	the	DET
ftr-486	799	26	fair	fair	ADJ
ftr-486	799	27	market	market	NOUN
ftr-486	799	28	value	value	NOUN
ftr-486	799	29	limit	limit	NOUN
ftr-486	799	30	on	on	ADP
ftr-486	799	31	basis	basis	NOUN
ftr-486	799	32	allocation	allocation	NOUN
ftr-486	799	33	to	to	PART
ftr-486	799	34	account	account	VERB
ftr-486	799	35	for	for	ADP
ftr-486	799	36	the	the	DET
ftr-486	799	37	delay	delay	NOUN
ftr-486	799	38	in	in	ADP
ftr-486	799	39	creating	create	VERB
ftr-486	799	40	basis	basis	NOUN
ftr-486	799	41	(	(	PUNCT
ftr-486	799	42	which	which	PRON
ftr-486	799	43	probably	probably	ADV
ftr-486	799	44	helps	help	VERB
ftr-486	799	45	taxpayers	taxpayer	NOUN
ftr-486	799	46	)	)	PUNCT
ftr-486	799	47	and	and	CCONJ
ftr-486	799	48	by	by	ADP
ftr-486	799	49	beginning	begin	VERB
ftr-486	799	50	a	a	DET
ftr-486	799	51	new	new	ADJ
ftr-486	799	52	amortization	amortization	NOUN
ftr-486	799	53	period	period	NOUN
ftr-486	799	54	each	each	DET
ftr-486	799	55	time	time	NOUN
ftr-486	799	56	a	a	DET
ftr-486	799	57	basis	basis	NOUN
ftr-486	799	58	addition	addition	NOUN
ftr-486	799	59	is	be	AUX
ftr-486	799	60	made	make	VERB
ftr-486	799	61	(	(	PUNCT
ftr-486	799	62	which	which	PRON
ftr-486	799	63	clearly	clearly	ADV
ftr-486	799	64	hurts	hurt	VERB
ftr-486	799	65	taxpayers)."t	taxpayers)."t	NUM
ftr-486	799	66	6	6	NUM
ftr-486	799	67	while	while	SCONJ
ftr-486	799	68	it	it	PRON
ftr-486	799	69	is	be	AUX
ftr-486	799	70	probably	probably	ADV
ftr-486	799	71	within	within	ADP
ftr-486	799	72	the	the	DET
ftr-486	799	73	irs	irs	PROPN
ftr-486	799	74	'	'	PART
ftr-486	799	75	power	power	NOUN
ftr-486	799	76	to	to	PART
ftr-486	799	77	make	make	VERB
ftr-486	799	78	these	these	DET
ftr-486	799	79	changes	change	NOUN
ftr-486	799	80	,	,	PUNCT
ftr-486	799	81	they	they	PRON
ftr-486	799	82	might	might	AUX
ftr-486	799	83	not	not	PART
ftr-486	799	84	easily	easily	ADV
ftr-486	799	85	gain	gain	VERB
ftr-486	799	86	acceptance	acceptance	NOUN
ftr-486	799	87	.	.	PUNCT
ftr-486	800	1	perhaps	perhaps	ADV
ftr-486	800	2	,	,	PUNCT
ftr-486	800	3	making	make	VERB
ftr-486	800	4	these	these	DET
ftr-486	800	5	adjustments	adjustment	NOUN
ftr-486	800	6	elective	elective	NOUN
ftr-486	800	7	would	would	AUX
ftr-486	800	8	be	be	AUX
ftr-486	800	9	an	an	DET
ftr-486	800	10	acceptable	acceptable	ADJ
ftr-486	800	11	compromise	compromise	NOUN
ftr-486	800	12	,	,	PUNCT
ftr-486	800	13	1	1	NUM
ftr-486	800	14	7	7	NUM
ftr-486	800	15	even	even	ADV
ftr-486	800	16	if	if	SCONJ
ftr-486	800	17	it	it	PRON
ftr-486	800	18	allows	allow	VERB
ftr-486	800	19	all	all	DET
ftr-486	800	20	taxpayers	taxpayer	NOUN
ftr-486	800	21	to	to	PART
ftr-486	800	22	choose	choose	VERB
ftr-486	800	23	the	the	DET
ftr-486	800	24	most	most	ADV
ftr-486	800	25	favorable	favorable	ADJ
ftr-486	800	26	approach	approach	NOUN
ftr-486	800	27	at	at	ADP
ftr-486	800	28	the	the	DET
ftr-486	800	29	cost	cost	NOUN
ftr-486	800	30	of	of	ADP
ftr-486	800	31	having	have	VERB
ftr-486	800	32	to	to	PART
ftr-486	800	33	compute	compute	VERB
ftr-486	800	34	the	the	DET
ftr-486	800	35	benefits	benefit	NOUN
ftr-486	800	36	of	of	ADP
ftr-486	800	37	both	both	DET
ftr-486	800	38	alternatives	alternative	NOUN
ftr-486	800	39	.	.	PUNCT
ftr-486	801	1	any	any	DET
ftr-486	801	2	advantage	advantage	NOUN
ftr-486	801	3	to	to	ADP
ftr-486	801	4	taxpayers	taxpayer	NOUN
ftr-486	801	5	who	who	PRON
ftr-486	801	6	do	do	AUX
ftr-486	801	7	n't	not	PART
ftr-486	801	8	elect	elect	VERB
ftr-486	801	9	is	be	AUX
ftr-486	801	10	at	at	ADP
ftr-486	801	11	least	least	ADJ
ftr-486	801	12	not	not	PART
ftr-486	801	13	as	as	ADV
ftr-486	801	14	favorable	favorable	ADJ
ftr-486	801	15	as	as	ADP
ftr-486	801	16	full	full	ADJ
ftr-486	801	17	expensing	expensing	NOUN
ftr-486	801	18	.	.	PUNCT
ftr-486	802	1	some	some	DET
ftr-486	802	2	commentators	commentator	NOUN
ftr-486	802	3	are	be	AUX
ftr-486	802	4	troubled	troubled	ADJ
ftr-486	802	5	that	that	SCONJ
ftr-486	802	6	deferring	defer	VERB
ftr-486	802	7	the	the	DET
ftr-486	802	8	basis	basis	NOUN
ftr-486	802	9	adjustment	adjustment	NOUN
ftr-486	802	10	would	would	AUX
ftr-486	802	11	cause	cause	VERB
ftr-486	802	12	excessive	excessive	ADJ
ftr-486	802	13	gain	gain	NOUN
ftr-486	802	14	to	to	PART
ftr-486	802	15	be	be	AUX
ftr-486	802	16	reported	report	VERB
ftr-486	802	17	if	if	SCONJ
ftr-486	802	18	inventory	inventory	NOUN
ftr-486	802	19	is	be	AUX
ftr-486	802	20	sold	sell	VERB
ftr-486	802	21	or	or	CCONJ
ftr-486	802	22	accounts	account	VERB
ftr-486	802	23	receivable	receivable	ADJ
ftr-486	802	24	are	be	AUX
ftr-486	802	25	collected	collect	VERB
ftr-486	802	26	before	before	SCONJ
ftr-486	802	27	the	the	DET
ftr-486	802	28	adjustment	adjustment	NOUN
ftr-486	802	29	occurs	occur	VERB
ftr-486	802	30	.	.	PUNCT
ftr-486	803	1	but	but	CCONJ
ftr-486	803	2	,	,	PUNCT
ftr-486	803	3	a	a	DET
ftr-486	803	4	similar	similar	ADJ
ftr-486	803	5	result	result	NOUN
ftr-486	803	6	would	would	AUX
ftr-486	803	7	occur	occur	VERB
ftr-486	803	8	under	under	ADP
ftr-486	803	9	the	the	DET
ftr-486	803	10	proposal	proposal	NOUN
ftr-486	803	11	to	to	PART
ftr-486	803	12	ignore	ignore	VERB
ftr-486	803	13	contingent	contingent	ADJ
ftr-486	803	14	liabilities	liability	NOUN
ftr-486	803	15	.	.	PUNCT
ftr-486	804	1	s08	s08	VERB
ftr-486	804	2	in	in	ADP
ftr-486	804	3	that	that	DET
ftr-486	804	4	proposal	proposal	NOUN
ftr-486	804	5	,	,	PUNCT
ftr-486	804	6	the	the	DET
ftr-486	804	7	amounts	amount	NOUN
ftr-486	804	8	paid	pay	VERB
ftr-486	804	9	on	on	ADP
ftr-486	804	10	the	the	DET
ftr-486	804	11	liabilities	liability	NOUN
ftr-486	804	12	would	would	AUX
ftr-486	804	13	be	be	AUX
ftr-486	804	14	deductible	deductible	ADJ
ftr-486	804	15	,	,	PUNCT
ftr-486	804	16	perhaps	perhaps	ADV
ftr-486	804	17	after	after	SCONJ
ftr-486	804	18	the	the	DET
ftr-486	804	19	inventory	inventory	NOUN
ftr-486	804	20	is	be	AUX
ftr-486	804	21	sold	sell	VERB
ftr-486	804	22	or	or	CCONJ
ftr-486	804	23	the	the	DET
ftr-486	804	24	receivables	receivables	NOUN
ftr-486	804	25	are	be	AUX
ftr-486	804	26	collected	collect	VERB
ftr-486	804	27	,	,	PUNCT
ftr-486	804	28	but	but	CCONJ
ftr-486	804	29	similar	similar	ADJ
ftr-486	804	30	results	result	NOUN
ftr-486	804	31	would	would	AUX
ftr-486	804	32	occur	occur	VERB
ftr-486	804	33	under	under	ADP
ftr-486	804	34	the	the	DET
ftr-486	804	35	deferred	deferred	ADJ
ftr-486	804	36	basis	basis	NOUN
ftr-486	804	37	approach	approach	NOUN
ftr-486	804	38	to	to	ADP
ftr-486	804	39	the	the	DET
ftr-486	804	40	extent	extent	NOUN
ftr-486	804	41	the	the	DET
ftr-486	804	42	basis	basis	NOUN
ftr-486	804	43	adjustment	adjustment	NOUN
ftr-486	804	44	is	be	AUX
ftr-486	804	45	allocated	allocate	VERB
ftr-486	804	46	to	to	ADP
ftr-486	804	47	inventory	inventory	NOUN
ftr-486	804	48	or	or	CCONJ
ftr-486	804	49	accounts	account	VERB
ftr-486	804	50	receivable	receivable	ADJ
ftr-486	804	51	.	.	PUNCT
ftr-486	805	1	in	in	ADP
ftr-486	805	2	addition	addition	NOUN
ftr-486	805	3	,	,	PUNCT
ftr-486	805	4	if	if	SCONJ
ftr-486	805	5	fair	fair	ADJ
ftr-486	805	6	market	market	NOUN
ftr-486	805	7	value	value	NOUN
ftr-486	805	8	is	be	AUX
ftr-486	805	9	adjusted	adjust	VERB
ftr-486	805	10	as	as	SCONJ
ftr-486	805	11	suggested	suggest	VERB
ftr-486	805	12	above	above	ADV
ftr-486	805	13	,	,	PUNCT
ftr-486	805	14	the	the	DET
ftr-486	805	15	delay	delay	NOUN
ftr-486	805	16	would	would	AUX
ftr-486	805	17	be	be	AUX
ftr-486	805	18	offset	offset	VERB
ftr-486	805	19	by	by	ADP
ftr-486	805	20	a	a	DET
ftr-486	805	21	larger	large	ADJ
ftr-486	805	22	basis	basis	NOUN
ftr-486	805	23	at	at	ADP
ftr-486	805	24	a	a	DET
ftr-486	805	25	later	later	ADJ
ftr-486	805	26	point	point	NOUN
ftr-486	805	27	.	.	PUNCT
ftr-486	806	1	"	"	PUNCT
ftr-486	806	2	°	°	PRON
ftr-486	806	3	105	105	NUM
ftr-486	806	4	.	.	PUNCT
ftr-486	807	1	see	see	VERB
ftr-486	807	2	supra	supra	ADJ
ftr-486	807	3	text	text	NOUN
ftr-486	807	4	accompanying	accompanying	ADJ
ftr-486	807	5	notes	note	NOUN
ftr-486	807	6	58	58	NUM
ftr-486	807	7	-	-	SYM
ftr-486	807	8	64	64	NUM
ftr-486	807	9	.	.	PUNCT
ftr-486	808	1	106	106	NUM
ftr-486	808	2	.	.	PUNCT
ftr-486	809	1	see	see	VERB
ftr-486	809	2	supra	supra	ADJ
ftr-486	809	3	text	text	NOUN
ftr-486	809	4	accompanying	accompanying	ADJ
ftr-486	809	5	notes	note	NOUN
ftr-486	809	6	66	66	NUM
ftr-486	809	7	-	-	SYM
ftr-486	809	8	72	72	NUM
ftr-486	809	9	.	.	PUNCT
ftr-486	810	1	107	107	NUM
ftr-486	810	2	.	.	PUNCT
ftr-486	811	1	alternatively	alternatively	ADV
ftr-486	811	2	,	,	PUNCT
ftr-486	811	3	if	if	SCONJ
ftr-486	811	4	the	the	DET
ftr-486	811	5	taxpayer	taxpayer	NOUN
ftr-486	811	6	can	can	AUX
ftr-486	811	7	be	be	AUX
ftr-486	811	8	prevented	prevent	VERB
ftr-486	811	9	from	from	ADP
ftr-486	811	10	understating	understate	VERB
ftr-486	811	11	its	its	PRON
ftr-486	811	12	rate	rate	NOUN
ftr-486	811	13	of	of	ADP
ftr-486	811	14	return	return	NOUN
ftr-486	811	15	,	,	PUNCT
ftr-486	811	16	the	the	DET
ftr-486	811	17	taxpayer	taxpayer	NOUN
ftr-486	811	18	could	could	AUX
ftr-486	811	19	be	be	AUX
ftr-486	811	20	allowed	allow	VERB
ftr-486	811	21	to	to	PART
ftr-486	811	22	discount	discount	VERB
ftr-486	811	23	the	the	DET
ftr-486	811	24	basis	basis	NOUN
ftr-486	811	25	adjustment	adjustment	NOUN
ftr-486	811	26	back	back	ADV
ftr-486	811	27	to	to	ADP
ftr-486	811	28	the	the	DET
ftr-486	811	29	point	point	NOUN
ftr-486	811	30	of	of	ADP
ftr-486	811	31	sale	sale	NOUN
ftr-486	811	32	and	and	CCONJ
ftr-486	811	33	file	file	VERB
ftr-486	811	34	amended	amend	VERB
ftr-486	811	35	returns	return	NOUN
ftr-486	811	36	.	.	PUNCT
ftr-486	812	1	see	see	VERB
ftr-486	812	2	supra	supra	PROPN
ftr-486	812	3	note	note	PROPN
ftr-486	812	4	70	70	NUM
ftr-486	812	5	.	.	PUNCT
ftr-486	812	6	108	108	NUM
ftr-486	812	7	.	.	PUNCT
ftr-486	813	1	this	this	PRON
ftr-486	813	2	leads	lead	VERB
ftr-486	813	3	to	to	ADP
ftr-486	813	4	the	the	DET
ftr-486	813	5	suggestion	suggestion	NOUN
ftr-486	813	6	that	that	SCONJ
ftr-486	813	7	the	the	DET
ftr-486	813	8	seller	seller	NOUN
ftr-486	813	9	retain	retain	VERB
ftr-486	813	10	accounts	account	NOUN
ftr-486	813	11	receivable	receivable	ADJ
ftr-486	813	12	or	or	CCONJ
ftr-486	813	13	inventory	inventory	NOUN
ftr-486	813	14	.	.	PUNCT
ftr-486	814	1	lynch	lynch	PROPN
ftr-486	814	2	,	,	PUNCT
ftr-486	814	3	supra	supra	PROPN
ftr-486	814	4	note	note	NOUN
ftr-486	814	5	52	52	NUM
ftr-486	814	6	,	,	PUNCT
ftr-486	814	7	at	at	ADP
ftr-486	814	8	68	68	NUM
ftr-486	814	9	;	;	PUNCT
ftr-486	814	10	see	see	VERB
ftr-486	814	11	youngwood	youngwood	NOUN
ftr-486	814	12	,	,	PUNCT
ftr-486	814	13	supra	supra	ADJ
ftr-486	814	14	note	note	NOUN
ftr-486	814	15	2	2	NUM
ftr-486	814	16	,	,	PUNCT
ftr-486	814	17	at	at	ADP
ftr-486	814	18	784	784	NUM
ftr-486	814	19	-	-	SYM
ftr-486	814	20	85	85	NUM
ftr-486	814	21	.	.	NUM
ftr-486	814	22	109	109	NUM
ftr-486	814	23	.	.	PUNCT
ftr-486	814	24	assume	assume	VERB
ftr-486	814	25	that	that	SCONJ
ftr-486	814	26	if	if	SCONJ
ftr-486	814	27	the	the	DET
ftr-486	814	28	contingent	contingent	ADJ
ftr-486	814	29	liability	liability	NOUN
ftr-486	814	30	was	be	AUX
ftr-486	814	31	taken	take	VERB
ftr-486	814	32	into	into	ADP
ftr-486	814	33	account	account	NOUN
ftr-486	814	34	at	at	ADP
ftr-486	814	35	the	the	DET
ftr-486	814	36	point	point	NOUN
ftr-486	814	37	of	of	ADP
ftr-486	814	38	sale	sale	NOUN
ftr-486	814	39	$	$	SYM
ftr-486	814	40	200	200	NUM
ftr-486	814	41	would	would	AUX
ftr-486	814	42	be	be	AUX
ftr-486	814	43	allocated	allocate	VERB
ftr-486	814	44	to	to	ADP
ftr-486	814	45	the	the	DET
ftr-486	814	46	basis	basis	NOUN
ftr-486	814	47	of	of	ADP
ftr-486	814	48	inventory	inventory	NOUN
ftr-486	814	49	,	,	PUNCT
ftr-486	814	50	but	but	CCONJ
ftr-486	814	51	because	because	SCONJ
ftr-486	814	52	the	the	DET
ftr-486	814	53	basis	basis	NOUN
ftr-486	814	54	reflecting	reflect	VERB
ftr-486	814	55	contingent	contingent	ADJ
ftr-486	814	56	liabilities	liability	NOUN
ftr-486	814	57	is	be	AUX
ftr-486	814	58	deferred	defer	VERB
ftr-486	814	59	,	,	PUNCT
ftr-486	814	60	the	the	DET
ftr-486	814	61	inventory	inventory	NOUN
ftr-486	814	62	initially	initially	ADV
ftr-486	814	63	takes	take	VERB
ftr-486	814	64	a	a	DET
ftr-486	814	65	basis	basis	NOUN
ftr-486	814	66	of	of	ADP
ftr-486	814	67	$	$	SYM
ftr-486	814	68	100	100	NUM
ftr-486	814	69	.	.	PUNCT
ftr-486	815	1	the	the	DET
ftr-486	815	2	inventory	inventory	NOUN
ftr-486	815	3	is	be	AUX
ftr-486	815	4	quickly	quickly	ADV
ftr-486	815	5	sold	sell	VERB
ftr-486	815	6	for	for	ADP
ftr-486	815	7	$	$	SYM
ftr-486	815	8	220	220	NUM
ftr-486	815	9	,	,	PUNCT
ftr-486	815	10	yielding	yield	VERB
ftr-486	815	11	a	a	DET
ftr-486	815	12	profit	profit	NOUN
ftr-486	815	13	of	of	ADP
ftr-486	815	14	$	$	SYM
ftr-486	815	15	120	120	NUM
ftr-486	815	16	,	,	PUNCT
ftr-486	815	17	which	which	PRON
ftr-486	815	18	is	be	AUX
ftr-486	815	19	overstated	overstate	VERB
ftr-486	815	20	by	by	ADP
ftr-486	815	21	$	$	SYM
ftr-486	815	22	100	100	NUM
ftr-486	815	23	.	.	PUNCT
ftr-486	816	1	when	when	SCONJ
ftr-486	816	2	the	the	DET
ftr-486	816	3	contingent	contingent	ADJ
ftr-486	816	4	liabilities	liability	NOUN
ftr-486	816	5	are	be	AUX
ftr-486	816	6	determined	determine	VERB
ftr-486	816	7	,	,	PUNCT
ftr-486	816	8	an	an	DET
ftr-486	816	9	additional	additional	ADJ
ftr-486	816	10	amount	amount	NOUN
ftr-486	816	11	will	will	AUX
ftr-486	816	12	be	be	AUX
ftr-486	816	13	added	add	VERB
ftr-486	816	14	to	to	ADP
ftr-486	816	15	the	the	DET
ftr-486	816	16	basis	basis	NOUN
ftr-486	816	17	of	of	ADP
ftr-486	816	18	inventory	inventory	NOUN
ftr-486	816	19	(	(	PUNCT
ftr-486	816	20	and	and	CCONJ
ftr-486	816	21	immediately	immediately	ADV
ftr-486	816	22	deducted	deduct	VERB
ftr-486	816	23	if	if	SCONJ
ftr-486	816	24	the	the	DET
ftr-486	816	25	inventory	inventory	NOUN
ftr-486	816	26	has	have	AUX
ftr-486	816	27	been	be	AUX
ftr-486	816	28	sold	sell	VERB
ftr-486	816	29	)	)	PUNCT
ftr-486	816	30	.	.	PUNCT
ftr-486	817	1	if	if	SCONJ
ftr-486	817	2	this	this	PRON
ftr-486	817	3	occurs	occur	VERB
ftr-486	817	4	one	one	NUM
ftr-486	817	5	year	year	NOUN
ftr-486	817	6	later	later	ADV
ftr-486	817	7	,	,	PUNCT
ftr-486	817	8	under	under	ADP
ftr-486	817	9	our	our	PRON
ftr-486	817	10	interest	interest	NOUN
ftr-486	817	11	rate	rate	NOUN
ftr-486	817	12	assumption	assumption	NOUN
ftr-486	817	13	,	,	PUNCT
ftr-486	817	14	the	the	DET
ftr-486	817	15	maximum	maximum	ADJ
ftr-486	817	16	additional	additional	ADJ
ftr-486	817	17	basis	basis	NOUN
ftr-486	817	18	will	will	AUX
ftr-486	817	19	be	be	AUX
ftr-486	817	20	increased	increase	VERB
ftr-486	817	21	to	to	ADP
ftr-486	817	22	$	$	SYM
ftr-486	817	23	106	106	NUM
ftr-486	817	24	.	.	PUNCT
ftr-486	818	1	a	a	DET
ftr-486	818	2	$	$	SYM
ftr-486	818	3	106	106	NUM
ftr-486	818	4	deduction	deduction	NOUN
ftr-486	818	5	in	in	ADP
ftr-486	818	6	year	year	NOUN
ftr-486	818	7	2	2	NUM
ftr-486	818	8	exactly	exactly	ADV
ftr-486	818	9	offsets	offset	VERB
ftr-486	818	10	$	$	SYM
ftr-486	818	11	100	100	NUM
ftr-486	818	12	of	of	ADP
ftr-486	818	13	income	income	NOUN
ftr-486	818	14	in	in	ADP
ftr-486	818	15	year	year	NOUN
ftr-486	818	16	1	1	NUM
ftr-486	818	17	.	.	PUNCT
ftr-486	819	1	if	if	SCONJ
ftr-486	819	2	the	the	DET
ftr-486	819	3	taxpayer	taxpayer	NOUN
ftr-486	819	4	borrowed	borrow	VERB
ftr-486	819	5	[	[	PUNCT
ftr-486	819	6	vol	vol	NOUN
ftr-486	819	7	2:12	2:12	NUM
ftr-486	819	8	assumption	assumption	NOUN
ftr-486	819	9	of	of	ADP
ftr-486	819	10	contingent	contingent	ADJ
ftr-486	819	11	liabilities	liability	NOUN
ftr-486	819	12	on	on	ADP
ftr-486	819	13	sale	sale	NOUN
ftr-486	819	14	of	of	ADP
ftr-486	819	15	a	a	DET
ftr-486	819	16	business	business	NOUN
ftr-486	819	17	on	on	ADP
ftr-486	819	18	the	the	DET
ftr-486	819	19	other	other	ADJ
ftr-486	819	20	hand	hand	NOUN
ftr-486	819	21	,	,	PUNCT
ftr-486	819	22	this	this	DET
ftr-486	819	23	approach	approach	NOUN
ftr-486	819	24	depends	depend	VERB
ftr-486	819	25	upon	upon	SCONJ
ftr-486	819	26	a	a	DET
ftr-486	819	27	workable	workable	ADJ
ftr-486	819	28	distinction	distinction	NOUN
ftr-486	819	29	between	between	ADP
ftr-486	819	30	fixed	fix	VERB
ftr-486	819	31	and	and	CCONJ
ftr-486	819	32	contingent	contingent	ADJ
ftr-486	819	33	liabilities	liability	NOUN
ftr-486	819	34	if	if	SCONJ
ftr-486	819	35	the	the	DET
ftr-486	819	36	former	former	ADJ
ftr-486	819	37	,	,	PUNCT
ftr-486	819	38	as	as	SCONJ
ftr-486	819	39	seems	seem	VERB
ftr-486	819	40	likely	likely	ADJ
ftr-486	819	41	,	,	PUNCT
ftr-486	819	42	are	be	AUX
ftr-486	819	43	taken	take	VERB
ftr-486	819	44	into	into	ADP
ftr-486	819	45	account	account	NOUN
ftr-486	819	46	at	at	ADP
ftr-486	819	47	purchase	purchase	NOUN
ftr-486	819	48	.	.	PUNCT
ftr-486	820	1	"0	"0	VERB
ftr-486	820	2	moreover	moreover	ADV
ftr-486	820	3	,	,	PUNCT
ftr-486	820	4	and	and	CCONJ
ftr-486	820	5	most	most	ADV
ftr-486	820	6	importantly	importantly	ADV
ftr-486	820	7	,	,	PUNCT
ftr-486	820	8	to	to	PART
ftr-486	820	9	avoid	avoid	VERB
ftr-486	820	10	excessive	excessive	ADJ
ftr-486	820	11	additions	addition	NOUN
ftr-486	820	12	to	to	ADP
ftr-486	820	13	basis	basis	NOUN
ftr-486	820	14	of	of	ADP
ftr-486	820	15	amounts	amount	NOUN
ftr-486	820	16	that	that	PRON
ftr-486	820	17	should	should	AUX
ftr-486	820	18	be	be	AUX
ftr-486	820	19	expensed	expense	VERB
ftr-486	820	20	by	by	ADP
ftr-486	820	21	the	the	DET
ftr-486	820	22	buyer	buyer	NOUN
ftr-486	820	23	,	,	PUNCT
ftr-486	820	24	this	this	DET
ftr-486	820	25	approach	approach	NOUN
ftr-486	820	26	requires	require	VERB
ftr-486	820	27	an	an	DET
ftr-486	820	28	administrable	administrable	ADJ
ftr-486	820	29	distinction	distinction	NOUN
ftr-486	820	30	between	between	ADP
ftr-486	820	31	the	the	DET
ftr-486	820	32	buyer	buyer	NOUN
ftr-486	820	33	's	's	PART
ftr-486	820	34	own	own	ADJ
ftr-486	820	35	liabilities	liability	NOUN
ftr-486	820	36	and	and	CCONJ
ftr-486	820	37	those	those	PRON
ftr-486	820	38	it	it	PRON
ftr-486	820	39	has	have	AUX
ftr-486	820	40	assumed	assume	VERB
ftr-486	820	41	.	.	PUNCT
ftr-486	821	1	as	as	SCONJ
ftr-486	821	2	suggested	suggest	VERB
ftr-486	821	3	above	above	ADV
ftr-486	821	4	,	,	PUNCT
ftr-486	821	5	"	"	PUNCT
ftr-486	821	6	'	'	PUNCT
ftr-486	821	7	the	the	DET
ftr-486	821	8	starting	starting	NOUN
ftr-486	821	9	point	point	NOUN
ftr-486	821	10	in	in	ADP
ftr-486	821	11	determining	determine	VERB
ftr-486	821	12	whether	whether	SCONJ
ftr-486	821	13	a	a	DET
ftr-486	821	14	liability	liability	NOUN
ftr-486	821	15	has	have	AUX
ftr-486	821	16	been	be	AUX
ftr-486	821	17	assumed	assume	VERB
ftr-486	821	18	could	could	AUX
ftr-486	821	19	be	be	AUX
ftr-486	821	20	whether	whether	SCONJ
ftr-486	821	21	the	the	DET
ftr-486	821	22	income	income	NOUN
ftr-486	821	23	to	to	PART
ftr-486	821	24	which	which	PRON
ftr-486	821	25	the	the	DET
ftr-486	821	26	expense	expense	NOUN
ftr-486	821	27	relates	relate	VERB
ftr-486	821	28	is	be	AUX
ftr-486	821	29	earned	earn	VERB
ftr-486	821	30	before	before	ADP
ftr-486	821	31	or	or	CCONJ
ftr-486	821	32	after	after	ADP
ftr-486	821	33	the	the	DET
ftr-486	821	34	sale	sale	NOUN
ftr-486	821	35	.	.	PUNCT
ftr-486	822	1	this	this	PRON
ftr-486	822	2	could	could	AUX
ftr-486	822	3	be	be	AUX
ftr-486	822	4	subject	subject	ADJ
ftr-486	822	5	to	to	ADP
ftr-486	822	6	some	some	DET
ftr-486	822	7	rules	rule	NOUN
ftr-486	822	8	of	of	ADP
ftr-486	822	9	thumb	thumb	NOUN
ftr-486	822	10	,	,	PUNCT
ftr-486	822	11	particularly	particularly	ADV
ftr-486	822	12	for	for	ADP
ftr-486	822	13	employee	employee	NOUN
ftr-486	822	14	compensation	compensation	NOUN
ftr-486	822	15	,	,	PUNCT
ftr-486	822	16	in	in	ADP
ftr-486	822	17	order	order	NOUN
ftr-486	822	18	to	to	PART
ftr-486	822	19	ease	ease	VERB
ftr-486	822	20	administrative	administrative	ADJ
ftr-486	822	21	difficulties	difficulty	NOUN
ftr-486	822	22	.	.	PUNCT
ftr-486	823	1	for	for	ADP
ftr-486	823	2	example	example	NOUN
ftr-486	823	3	,	,	PUNCT
ftr-486	823	4	liability	liability	NOUN
ftr-486	823	5	for	for	ADP
ftr-486	823	6	wages	wage	NOUN
ftr-486	823	7	and	and	CCONJ
ftr-486	823	8	fringe	fringe	NOUN
ftr-486	823	9	benefits	benefit	NOUN
ftr-486	823	10	might	might	AUX
ftr-486	823	11	be	be	AUX
ftr-486	823	12	considered	consider	VERB
ftr-486	823	13	not	not	PART
ftr-486	823	14	to	to	PART
ftr-486	823	15	have	have	AUX
ftr-486	823	16	been	be	AUX
ftr-486	823	17	assumed	assume	VERB
ftr-486	823	18	unless	unless	SCONJ
ftr-486	823	19	the	the	DET
ftr-486	823	20	expense	expense	NOUN
ftr-486	823	21	clearly	clearly	ADV
ftr-486	823	22	relates	relate	VERB
ftr-486	823	23	exclusively	exclusively	ADV
ftr-486	823	24	to	to	ADP
ftr-486	823	25	pretransaction	pretransaction	NOUN
ftr-486	823	26	events	event	NOUN
ftr-486	823	27	,	,	PUNCT
ftr-486	823	28	such	such	ADJ
ftr-486	823	29	as	as	ADP
ftr-486	823	30	bonuses	bonus	NOUN
ftr-486	823	31	based	base	VERB
ftr-486	823	32	on	on	ADP
ftr-486	823	33	an	an	DET
ftr-486	823	34	earlier	early	ADJ
ftr-486	823	35	year	year	NOUN
ftr-486	823	36	's	's	PART
ftr-486	823	37	performance	performance	NOUN
ftr-486	823	38	,	,	PUNCT
ftr-486	823	39	2	2	NUM
ftr-486	823	40	individual	individual	ADJ
ftr-486	823	41	deferred	defer	VERB
ftr-486	823	42	compensation	compensation	NOUN
ftr-486	823	43	arrangements	arrangement	NOUN
ftr-486	823	44	for	for	ADP
ftr-486	823	45	previously	previously	ADV
ftr-486	823	46	retired	retire	VERB
ftr-486	823	47	or	or	CCONJ
ftr-486	823	48	deceased	deceased	ADJ
ftr-486	823	49	employees	employee	NOUN
ftr-486	823	50	(	(	PUNCT
ftr-486	823	51	or	or	CCONJ
ftr-486	823	52	where	where	SCONJ
ftr-486	823	53	it	it	PRON
ftr-486	823	54	is	be	AUX
ftr-486	823	55	clear	clear	ADJ
ftr-486	823	56	that	that	SCONJ
ftr-486	823	57	amounts	amount	NOUN
ftr-486	823	58	have	have	AUX
ftr-486	823	59	been	be	AUX
ftr-486	823	60	set	set	VERB
ftr-486	823	61	aside	aside	ADV
ftr-486	823	62	out	out	ADP
ftr-486	823	63	of	of	ADP
ftr-486	823	64	the	the	DET
ftr-486	823	65	covered	cover	VERB
ftr-486	823	66	employee	employee	NOUN
ftr-486	823	67	's	's	PART
ftr-486	823	68	wages	wage	NOUN
ftr-486	823	69	)	)	PUNCT
ftr-486	823	70	,	,	PUNCT
ftr-486	823	71	"	"	PUNCT
ftr-486	823	72	3	3	NUM
ftr-486	823	73	costs	cost	NOUN
ftr-486	823	74	related	relate	VERB
ftr-486	823	75	to	to	ADP
ftr-486	823	76	a	a	DET
ftr-486	823	77	prior	prior	ADJ
ftr-486	823	78	plant	plant	NOUN
ftr-486	823	79	closing	closing	NOUN
ftr-486	823	80	or	or	CCONJ
ftr-486	823	81	a	a	DET
ftr-486	823	82	funding	funding	NOUN
ftr-486	823	83	deficiency	deficiency	NOUN
ftr-486	823	84	with	with	ADP
ftr-486	823	85	respect	respect	NOUN
ftr-486	823	86	to	to	ADP
ftr-486	823	87	a	a	DET
ftr-486	823	88	qualified	qualified	ADJ
ftr-486	823	89	plan	plan	NOUN
ftr-486	823	90	.	.	PUNCT
ftr-486	823	91	"	"	PUNCT
ftr-486	824	1	4	4	NUM
ftr-486	824	2	in	in	ADP
ftr-486	824	3	addition	addition	NOUN
ftr-486	824	4	,	,	PUNCT
ftr-486	824	5	consistent	consistent	ADJ
ftr-486	824	6	with	with	ADP
ftr-486	824	7	my	my	PRON
ftr-486	824	8	belief	belief	NOUN
ftr-486	824	9	that	that	SCONJ
ftr-486	824	10	the	the	DET
ftr-486	824	11	purchase	purchase	NOUN
ftr-486	824	12	price	price	NOUN
ftr-486	824	13	should	should	AUX
ftr-486	824	14	reflect	reflect	VERB
ftr-486	824	15	only	only	ADV
ftr-486	824	16	anticipated	anticipate	VERB
ftr-486	824	17	liabilities	liability	NOUN
ftr-486	824	18	,	,	PUNCT
ftr-486	824	19	if	if	SCONJ
ftr-486	824	20	the	the	DET
ftr-486	824	21	event	event	NOUN
ftr-486	824	22	that	that	PRON
ftr-486	824	23	gave	give	VERB
ftr-486	824	24	rise	rise	NOUN
ftr-486	824	25	to	to	ADP
ftr-486	824	26	the	the	DET
ftr-486	824	27	liability	liability	NOUN
ftr-486	824	28	was	be	AUX
ftr-486	824	29	wholly	wholly	ADV
ftr-486	824	30	unknown	unknown	ADJ
ftr-486	824	31	and	and	CCONJ
ftr-486	824	32	unanticipated	unanticipate	VERB
ftr-486	824	33	at	at	ADP
ftr-486	824	34	the	the	DET
ftr-486	824	35	time	time	NOUN
ftr-486	824	36	of	of	ADP
ftr-486	824	37	sale	sale	NOUN
ftr-486	824	38	,	,	PUNCT
ftr-486	824	39	the	the	DET
ftr-486	824	40	resulting	result	VERB
ftr-486	824	41	liabilities	liability	NOUN
ftr-486	824	42	should	should	AUX
ftr-486	824	43	not	not	PART
ftr-486	824	44	be	be	AUX
ftr-486	824	45	considered	consider	VERB
ftr-486	824	46	to	to	PART
ftr-486	824	47	have	have	AUX
ftr-486	824	48	been	be	AUX
ftr-486	824	49	assumed	assume	VERB
ftr-486	824	50	.	.	PUNCT
ftr-486	825	1	$	$	SYM
ftr-486	825	2	40	40	NUM
ftr-486	825	3	to	to	PART
ftr-486	825	4	pay	pay	VERB
ftr-486	825	5	the	the	DET
ftr-486	825	6	tax	tax	NOUN
ftr-486	825	7	(	(	PUNCT
ftr-486	825	8	40	40	NUM
ftr-486	825	9	%	%	NOUN
ftr-486	825	10	rate	rate	NOUN
ftr-486	825	11	)	)	PUNCT
ftr-486	825	12	,	,	PUNCT
ftr-486	825	13	at	at	ADP
ftr-486	825	14	the	the	DET
ftr-486	825	15	assumed	assume	VERB
ftr-486	825	16	rate	rate	NOUN
ftr-486	825	17	of	of	ADP
ftr-486	825	18	return	return	NOUN
ftr-486	825	19	(	(	PUNCT
ftr-486	825	20	10	10	NUM
ftr-486	825	21	%	%	NOUN
ftr-486	825	22	)	)	PUNCT
ftr-486	825	23	.	.	PUNCT
ftr-486	826	1	it	it	PRON
ftr-486	826	2	will	will	AUX
ftr-486	826	3	owe	owe	VERB
ftr-486	826	4	s44	s44	NOUN
ftr-486	826	5	in	in	ADP
ftr-486	826	6	one	one	NUM
ftr-486	826	7	year	year	NOUN
ftr-486	826	8	.	.	PUNCT
ftr-486	827	1	the	the	DET
ftr-486	827	2	interest	interest	NOUN
ftr-486	827	3	deduction	deduction	NOUN
ftr-486	827	4	for	for	ADP
ftr-486	827	5	$	$	SYM
ftr-486	827	6	4	4	NUM
ftr-486	827	7	will	will	AUX
ftr-486	827	8	save	save	VERB
ftr-486	827	9	s1.60	s1.60	PROPN
ftr-486	827	10	in	in	ADP
ftr-486	827	11	tax	tax	NOUN
ftr-486	827	12	,	,	PUNCT
ftr-486	827	13	for	for	ADP
ftr-486	827	14	a	a	DET
ftr-486	827	15	net	net	ADJ
ftr-486	827	16	cost	cost	NOUN
ftr-486	827	17	of	of	ADP
ftr-486	827	18	$	$	SYM
ftr-486	827	19	42.40	42.40	NUM
ftr-486	827	20	.	.	PUNCT
ftr-486	828	1	a	a	DET
ftr-486	828	2	tax	tax	NOUN
ftr-486	828	3	deduction	deduction	NOUN
ftr-486	828	4	for	for	ADP
ftr-486	828	5	$	$	SYM
ftr-486	828	6	106	106	NUM
ftr-486	828	7	generates	generate	VERB
ftr-486	828	8	$	$	SYM
ftr-486	828	9	42.40	42.40	NUM
ftr-486	828	10	.	.	PUNCT
ftr-486	829	1	to	to	ADP
ftr-486	829	2	this	this	DET
ftr-486	829	3	extent	extent	NOUN
ftr-486	829	4	,	,	PUNCT
ftr-486	829	5	the	the	DET
ftr-486	829	6	result	result	NOUN
ftr-486	829	7	is	be	AUX
ftr-486	829	8	no	no	ADV
ftr-486	829	9	different	different	ADJ
ftr-486	829	10	than	than	SCONJ
ftr-486	829	11	if	if	SCONJ
ftr-486	829	12	the	the	DET
ftr-486	829	13	alternative	alternative	ADJ
ftr-486	829	14	proposal	proposal	NOUN
ftr-486	829	15	were	be	AUX
ftr-486	829	16	adopted	adopt	VERB
ftr-486	829	17	and	and	CCONJ
ftr-486	829	18	the	the	DET
ftr-486	829	19	payment	payment	NOUN
ftr-486	829	20	of	of	ADP
ftr-486	829	21	contingent	contingent	ADJ
ftr-486	829	22	liabilities	liability	NOUN
ftr-486	829	23	was	be	AUX
ftr-486	829	24	directly	directly	ADV
ftr-486	829	25	deducted	deduct	VERB
ftr-486	829	26	.	.	PUNCT
ftr-486	830	1	in	in	ADP
ftr-486	830	2	accordance	accordance	NOUN
ftr-486	830	3	with	with	ADP
ftr-486	830	4	the	the	DET
ftr-486	830	5	earlier	early	ADJ
ftr-486	830	6	discussion	discussion	NOUN
ftr-486	830	7	of	of	ADP
ftr-486	830	8	depreciation	depreciation	NOUN
ftr-486	830	9	(	(	PUNCT
ftr-486	830	10	text	text	NOUN
ftr-486	830	11	accompanying	accompany	VERB
ftr-486	830	12	notes	note	NOUN
ftr-486	830	13	70	70	NUM
ftr-486	830	14	-	-	SYM
ftr-486	830	15	71	71	NUM
ftr-486	830	16	)	)	PUNCT
ftr-486	830	17	if	if	SCONJ
ftr-486	830	18	the	the	DET
ftr-486	830	19	payment	payment	NOUN
ftr-486	830	20	is	be	AUX
ftr-486	830	21	one	one	NUM
ftr-486	830	22	year	year	NOUN
ftr-486	830	23	after	after	ADP
ftr-486	830	24	the	the	DET
ftr-486	830	25	acquisition	acquisition	NOUN
ftr-486	830	26	,	,	PUNCT
ftr-486	830	27	the	the	DET
ftr-486	830	28	inventory	inventory	NOUN
ftr-486	830	29	adjustment	adjustment	NOUN
ftr-486	830	30	should	should	AUX
ftr-486	830	31	take	take	VERB
ftr-486	830	32	place	place	NOUN
ftr-486	830	33	one	one	NUM
ftr-486	830	34	year	year	NOUN
ftr-486	830	35	after	after	SCONJ
ftr-486	830	36	the	the	DET
ftr-486	830	37	inventory	inventory	NOUN
ftr-486	830	38	is	be	AUX
ftr-486	830	39	sold	sell	VERB
ftr-486	830	40	.	.	PUNCT
ftr-486	831	1	for	for	ADP
ftr-486	831	2	this	this	DET
ftr-486	831	3	purpose	purpose	NOUN
ftr-486	831	4	,	,	PUNCT
ftr-486	831	5	it	it	PRON
ftr-486	831	6	is	be	AUX
ftr-486	831	7	probably	probably	ADV
ftr-486	831	8	reasonable	reasonable	ADJ
ftr-486	831	9	to	to	PART
ftr-486	831	10	assume	assume	VERB
ftr-486	831	11	that	that	SCONJ
ftr-486	831	12	sales	sale	NOUN
ftr-486	831	13	of	of	ADP
ftr-486	831	14	inventory	inventory	NOUN
ftr-486	831	15	and	and	CCONJ
ftr-486	831	16	collection	collection	NOUN
ftr-486	831	17	of	of	ADP
ftr-486	831	18	receivables	receivable	NOUN
ftr-486	831	19	occur	occur	VERB
ftr-486	831	20	at	at	ADP
ftr-486	831	21	the	the	DET
ftr-486	831	22	point	point	NOUN
ftr-486	831	23	of	of	ADP
ftr-486	831	24	sale	sale	NOUN
ftr-486	831	25	.	.	PUNCT
ftr-486	832	1	since	since	SCONJ
ftr-486	832	2	income	income	NOUN
ftr-486	832	3	is	be	AUX
ftr-486	832	4	measured	measure	VERB
ftr-486	832	5	over	over	ADP
ftr-486	832	6	a	a	DET
ftr-486	832	7	taxable	taxable	ADJ
ftr-486	832	8	year	year	NOUN
ftr-486	832	9	and	and	CCONJ
ftr-486	832	10	not	not	PART
ftr-486	832	11	on	on	ADP
ftr-486	832	12	a	a	DET
ftr-486	832	13	daily	daily	ADJ
ftr-486	832	14	basis	basis	NOUN
ftr-486	832	15	,	,	PUNCT
ftr-486	832	16	these	these	DET
ftr-486	832	17	adjustments	adjustment	NOUN
ftr-486	832	18	can	can	AUX
ftr-486	832	19	not	not	PART
ftr-486	832	20	be	be	AUX
ftr-486	832	21	perfect	perfect	ADJ
ftr-486	832	22	.	.	PUNCT
ftr-486	833	1	see	see	VERB
ftr-486	833	2	victor	victor	PROPN
ftr-486	833	3	thuronyi	thuronyi	PROPN
ftr-486	833	4	,	,	PUNCT
ftr-486	833	5	the	the	DET
ftr-486	833	6	concept	concept	NOUN
ftr-486	833	7	of	of	ADP
ftr-486	833	8	income	income	NOUN
ftr-486	833	9	,	,	PUNCT
ftr-486	833	10	46	46	NUM
ftr-486	833	11	tax	tax	NOUN
ftr-486	833	12	l.	l.	PROPN
ftr-486	833	13	rev	rev	PROPN
ftr-486	833	14	.	.	PROPN
ftr-486	833	15	45	45	NUM
ftr-486	833	16	,	,	PUNCT
ftr-486	833	17	65	65	NUM
ftr-486	833	18	-	-	SYM
ftr-486	833	19	68	68	NUM
ftr-486	833	20	(	(	PUNCT
ftr-486	833	21	1990	1990	NUM
ftr-486	833	22	)	)	PUNCT
ftr-486	833	23	;	;	PUNCT
ftr-486	833	24	daniel	daniel	PROPN
ftr-486	833	25	i.	i.	PROPN
ftr-486	833	26	halperin	halperin	PROPN
ftr-486	833	27	,	,	PUNCT
ftr-486	833	28	commentary	commentary	NOUN
ftr-486	833	29	,	,	PUNCT
ftr-486	833	30	in	in	ADP
ftr-486	833	31	life	life	NOUN
ftr-486	833	32	insurance	insurance	NOUN
ftr-486	833	33	company	company	NOUN
ftr-486	833	34	taxation	taxation	NOUN
ftr-486	833	35	:	:	PUNCT
ftr-486	833	36	the	the	DET
ftr-486	833	37	mutual	mutual	ADJ
ftr-486	833	38	vs.	vs.	X
ftr-486	833	39	stock	stock	NOUN
ftr-486	833	40	differential	differential	NOUN
ftr-486	833	41	5	5	NUM
ftr-486	833	42	-	-	SYM
ftr-486	833	43	2	2	NUM
ftr-486	833	44	,	,	PUNCT
ftr-486	833	45	(	(	PUNCT
ftr-486	833	46	m.	m.	NOUN
ftr-486	833	47	graetz	graetz	PROPN
ftr-486	833	48	ed	ed	NOUN
ftr-486	833	49	.	.	PROPN
ftr-486	833	50	,	,	PUNCT
ftr-486	833	51	1986	1986	NUM
ftr-486	833	52	)	)	PUNCT
ftr-486	833	53	.	.	PUNCT
ftr-486	834	1	110	110	NUM
ftr-486	834	2	.	.	PUNCT
ftr-486	835	1	see	see	VERB
ftr-486	835	2	supra	supra	PROPN
ftr-486	835	3	note	note	PROPN
ftr-486	835	4	28	28	NUM
ftr-486	835	5	.	.	NOUN
ftr-486	835	6	111	111	NUM
ftr-486	835	7	.	.	PUNCT
ftr-486	836	1	supra	supra	ADJ
ftr-486	836	2	text	text	NOUN
ftr-486	836	3	accompanying	accompanying	ADJ
ftr-486	836	4	notes	note	NOUN
ftr-486	836	5	38	38	NUM
ftr-486	836	6	-	-	SYM
ftr-486	836	7	46	46	NUM
ftr-486	836	8	.	.	PUNCT
ftr-486	837	1	112	112	NUM
ftr-486	837	2	.	.	PUNCT
ftr-486	838	1	youngwood	youngwood	NOUN
ftr-486	838	2	,	,	PUNCT
ftr-486	838	3	supra	supra	ADJ
ftr-486	838	4	note	note	NOUN
ftr-486	838	5	2	2	NUM
ftr-486	838	6	,	,	PUNCT
ftr-486	838	7	at	at	ADP
ftr-486	838	8	778	778	NUM
ftr-486	838	9	-	-	SYM
ftr-486	838	10	79	79	NUM
ftr-486	838	11	.	.	PUNCT
ftr-486	838	12	113	113	NUM
ftr-486	838	13	.	.	PUNCT
ftr-486	839	1	david	david	PROPN
ftr-486	839	2	r.	r.	PROPN
ftr-486	839	3	webb	webb	PROPN
ftr-486	839	4	co.	co.	PROPN
ftr-486	839	5	v.	v.	PROPN
ftr-486	839	6	commissioner	commissioner	PROPN
ftr-486	839	7	,	,	PUNCT
ftr-486	839	8	77	77	NUM
ftr-486	839	9	t.c	t.c	PROPN
ftr-486	839	10	.	.	PROPN
ftr-486	839	11	1134	1134	NUM
ftr-486	839	12	(	(	PUNCT
ftr-486	839	13	1981	1981	NUM
ftr-486	839	14	)	)	PUNCT
ftr-486	839	15	,	,	PUNCT
ftr-486	839	16	aft'd	aft'd	PROPN
ftr-486	839	17	,	,	PUNCT
ftr-486	839	18	708	708	NUM
ftr-486	839	19	f.2d	f.2d	SYM
ftr-486	839	20	1254	1254	NUM
ftr-486	839	21	(	(	PUNCT
ftr-486	839	22	7th	7th	ADJ
ftr-486	839	23	cir	cir	NOUN
ftr-486	839	24	.	.	PUNCT
ftr-486	839	25	1983	1983	NUM
ftr-486	839	26	)	)	PUNCT
ftr-486	839	27	.	.	PUNCT
ftr-486	840	1	cf	cf	NOUN
ftr-486	840	2	.	.	PUNCT
ftr-486	840	3	m.	m.	PROPN
ftr-486	840	4	buten	buten	PROPN
ftr-486	840	5	&	&	CCONJ
ftr-486	840	6	sons	sons	PROPN
ftr-486	840	7	,	,	PUNCT
ftr-486	840	8	inc	inc	PROPN
ftr-486	840	9	.	.	PROPN
ftr-486	841	1	v.	v.	PROPN
ftr-486	841	2	commissioner	commissioner	PROPN
ftr-486	841	3	,	,	PUNCT
ftr-486	841	4	31	31	NUM
ftr-486	841	5	t.c	t.c	PROPN
ftr-486	841	6	.	.	PROPN
ftr-486	841	7	memo	memo	NOUN
ftr-486	841	8	(	(	PUNCT
ftr-486	841	9	cch	cch	NOUN
ftr-486	841	10	)	)	PUNCT
ftr-486	841	11	178	178	NUM
ftr-486	841	12	,	,	PUNCT
ftr-486	841	13	t.c	t.c	PROPN
ftr-486	841	14	.	.	PROPN
ftr-486	841	15	memo	memo	NOUN
ftr-486	841	16	(	(	PUNCT
ftr-486	841	17	p	p	NOUN
ftr-486	841	18	-	-	PUNCT
ftr-486	841	19	h	h	NOUN
ftr-486	841	20	)	)	PUNCT
ftr-486	841	21	72,044	72,044	NUM
ftr-486	841	22	(	(	PUNCT
ftr-486	841	23	1972	1972	NUM
ftr-486	841	24	)	)	PUNCT
ftr-486	841	25	(	(	PUNCT
ftr-486	841	26	allowing	allow	VERB
ftr-486	841	27	deduction	deduction	NOUN
ftr-486	841	28	for	for	ADP
ftr-486	841	29	payments	payment	NOUN
ftr-486	841	30	to	to	ADP
ftr-486	841	31	beneficiary	beneficiary	NOUN
ftr-486	841	32	of	of	ADP
ftr-486	841	33	deceased	deceased	ADJ
ftr-486	841	34	employee	employee	NOUN
ftr-486	841	35	where	where	SCONJ
ftr-486	841	36	death	death	NOUN
ftr-486	841	37	occurred	occur	VERB
ftr-486	841	38	after	after	ADP
ftr-486	841	39	the	the	DET
ftr-486	841	40	acquisition	acquisition	NOUN
ftr-486	841	41	)	)	PUNCT
ftr-486	841	42	.	.	PUNCT
ftr-486	842	1	even	even	ADV
ftr-486	842	2	payments	payment	NOUN
ftr-486	842	3	to	to	ADP
ftr-486	842	4	previously	previously	ADV
ftr-486	842	5	retired	retire	VERB
ftr-486	842	6	employees	employee	NOUN
ftr-486	842	7	could	could	AUX
ftr-486	842	8	be	be	AUX
ftr-486	842	9	intended	intend	VERB
ftr-486	842	10	to	to	PART
ftr-486	842	11	impart	impart	VERB
ftr-486	842	12	a	a	DET
ftr-486	842	13	sense	sense	NOUN
ftr-486	842	14	of	of	ADP
ftr-486	842	15	security	security	NOUN
ftr-486	842	16	to	to	ADP
ftr-486	842	17	the	the	DET
ftr-486	842	18	current	current	ADJ
ftr-486	842	19	work	work	NOUN
ftr-486	842	20	force	force	NOUN
ftr-486	842	21	and	and	CCONJ
ftr-486	842	22	,	,	PUNCT
ftr-486	842	23	thus	thus	ADV
ftr-486	842	24	,	,	PUNCT
ftr-486	842	25	provide	provide	VERB
ftr-486	842	26	future	future	ADJ
ftr-486	842	27	value	value	NOUN
ftr-486	842	28	.	.	PUNCT
ftr-486	843	1	114	114	NUM
ftr-486	843	2	.	.	PUNCT
ftr-486	843	3	youngwood	youngwood	NOUN
ftr-486	843	4	,	,	PUNCT
ftr-486	843	5	supra	supra	ADJ
ftr-486	843	6	note	note	NOUN
ftr-486	843	7	2	2	NUM
ftr-486	843	8	,	,	PUNCT
ftr-486	843	9	at	at	ADP
ftr-486	843	10	770	770	NUM
ftr-486	843	11	.	.	PUNCT
ftr-486	844	1	19961	19961	NUM
ftr-486	844	2	florida	florida	PROPN
ftr-486	844	3	tax	tax	PROPN
ftr-486	844	4	review	review	PROPN
ftr-486	844	5	c.	c.	NOUN
ftr-486	844	6	resolving	resolve	VERB
ftr-486	844	7	the	the	DET
ftr-486	844	8	issue	issue	NOUN
ftr-486	844	9	1	1	NUM
ftr-486	844	10	.	.	PUNCT
ftr-486	845	1	the	the	DET
ftr-486	845	2	seller.-if	seller.-if	NOUN
ftr-486	845	3	the	the	DET
ftr-486	845	4	seller	seller	NOUN
ftr-486	845	5	would	would	AUX
ftr-486	845	6	have	have	AUX
ftr-486	845	7	been	be	AUX
ftr-486	845	8	allowed	allow	VERB
ftr-486	845	9	a	a	DET
ftr-486	845	10	deduction	deduction	NOUN
ftr-486	845	11	for	for	ADP
ftr-486	845	12	its	its	PRON
ftr-486	845	13	payment	payment	NOUN
ftr-486	845	14	of	of	ADP
ftr-486	845	15	a	a	DET
ftr-486	845	16	liability	liability	NOUN
ftr-486	845	17	,	,	PUNCT
ftr-486	845	18	the	the	DET
ftr-486	845	19	buyer	buyer	NOUN
ftr-486	845	20	's	's	PART
ftr-486	845	21	assumption	assumption	NOUN
ftr-486	845	22	of	of	ADP
ftr-486	845	23	the	the	DET
ftr-486	845	24	liability	liability	NOUN
ftr-486	845	25	should	should	AUX
ftr-486	845	26	have	have	VERB
ftr-486	845	27	no	no	DET
ftr-486	845	28	net	net	ADJ
ftr-486	845	29	tax	tax	NOUN
ftr-486	845	30	impact	impact	NOUN
ftr-486	845	31	for	for	ADP
ftr-486	845	32	the	the	DET
ftr-486	845	33	seller	seller	NOUN
ftr-486	845	34	because	because	SCONJ
ftr-486	845	35	any	any	DET
ftr-486	845	36	inclusion	inclusion	NOUN
ftr-486	845	37	of	of	ADP
ftr-486	845	38	the	the	DET
ftr-486	845	39	liability	liability	NOUN
ftr-486	845	40	in	in	ADP
ftr-486	845	41	the	the	DET
ftr-486	845	42	amount	amount	NOUN
ftr-486	845	43	realized	realize	VERB
ftr-486	845	44	should	should	AUX
ftr-486	845	45	be	be	AUX
ftr-486	845	46	offset	offset	VERB
ftr-486	845	47	by	by	ADP
ftr-486	845	48	a	a	DET
ftr-486	845	49	deduction	deduction	NOUN
ftr-486	845	50	for	for	ADP
ftr-486	845	51	the	the	DET
ftr-486	845	52	amount	amount	NOUN
ftr-486	845	53	so	so	ADV
ftr-486	845	54	included	include	VERB
ftr-486	845	55	.	.	PUNCT
ftr-486	846	1	some	some	DET
ftr-486	846	2	commentators	commentator	NOUN
ftr-486	846	3	have	have	AUX
ftr-486	846	4	suggested	suggest	VERB
ftr-486	846	5	that	that	SCONJ
ftr-486	846	6	sellers	seller	NOUN
ftr-486	846	7	often	often	ADV
ftr-486	846	8	ignore	ignore	VERB
ftr-486	846	9	contingent	contingent	ADJ
ftr-486	846	10	liabilities	liability	NOUN
ftr-486	846	11	despite	despite	SCONJ
ftr-486	846	12	the	the	DET
ftr-486	846	13	absence	absence	NOUN
ftr-486	846	14	of	of	ADP
ftr-486	846	15	any	any	DET
ftr-486	846	16	law	law	NOUN
ftr-486	846	17	allowing	allow	VERB
ftr-486	846	18	them	they	PRON
ftr-486	846	19	to	to	PART
ftr-486	846	20	do	do	VERB
ftr-486	846	21	so	so	ADV
ftr-486	846	22	.	.	PUNCT
ftr-486	847	1	"5	"5	PROPN
ftr-486	847	2	also	also	ADV
ftr-486	847	3	,	,	PUNCT
ftr-486	847	4	to	to	ADP
ftr-486	847	5	the	the	DET
ftr-486	847	6	extent	extent	NOUN
ftr-486	847	7	that	that	SCONJ
ftr-486	847	8	sellers	seller	NOUN
ftr-486	847	9	must	must	AUX
ftr-486	847	10	,	,	PUNCT
ftr-486	847	11	or	or	CCONJ
ftr-486	847	12	actually	actually	ADV
ftr-486	847	13	do	do	VERB
ftr-486	847	14	,	,	PUNCT
ftr-486	847	15	include	include	AUX
ftr-486	847	16	assumed	assume	VERB
ftr-486	847	17	contingent	contingent	ADJ
ftr-486	847	18	liabilities	liability	NOUN
ftr-486	847	19	in	in	ADP
ftr-486	847	20	the	the	DET
ftr-486	847	21	amount	amount	NOUN
ftr-486	847	22	realized	realize	VERB
ftr-486	847	23	,	,	PUNCT
ftr-486	847	24	it	it	PRON
ftr-486	847	25	is	be	AUX
ftr-486	847	26	not	not	PART
ftr-486	847	27	clear	clear	ADJ
ftr-486	847	28	that	that	SCONJ
ftr-486	847	29	they	they	PRON
ftr-486	847	30	are	be	AUX
ftr-486	847	31	allowed	allow	VERB
ftr-486	847	32	offsetting	offset	VERB
ftr-486	847	33	deductions	deduction	NOUN
ftr-486	847	34	.	.	PUNCT
ftr-486	848	1	while	while	SCONJ
ftr-486	848	2	the	the	DET
ftr-486	848	3	regulations	regulation	NOUN
ftr-486	848	4	waive	waive	VERB
ftr-486	848	5	the	the	DET
ftr-486	848	6	economic	economic	ADJ
ftr-486	848	7	performance	performance	NOUN
ftr-486	848	8	requirement	requirement	NOUN
ftr-486	848	9	in	in	ADP
ftr-486	848	10	these	these	DET
ftr-486	848	11	circumstances	circumstance	NOUN
ftr-486	848	12	,	,	PUNCT
ftr-486	848	13	6	6	NUM
ftr-486	848	14	the	the	DET
ftr-486	848	15	irs	irs	PROPN
ftr-486	848	16	has	have	AUX
ftr-486	848	17	not	not	PART
ftr-486	848	18	taken	take	VERB
ftr-486	848	19	a	a	DET
ftr-486	848	20	position	position	NOUN
ftr-486	848	21	with	with	ADP
ftr-486	848	22	respect	respect	NOUN
ftr-486	848	23	to	to	ADP
ftr-486	848	24	contingent	contingent	ADJ
ftr-486	848	25	liabilities	liability	NOUN
ftr-486	848	26	and	and	CCONJ
ftr-486	848	27	has	have	AUX
ftr-486	848	28	enforced	enforce	VERB
ftr-486	848	29	specific	specific	ADJ
ftr-486	848	30	statutory	statutory	ADJ
ftr-486	848	31	rules	rule	NOUN
ftr-486	848	32	deferring	defer	VERB
ftr-486	848	33	the	the	DET
ftr-486	848	34	deduction	deduction	NOUN
ftr-486	848	35	until	until	ADP
ftr-486	848	36	receipt	receipt	NOUN
ftr-486	848	37	by	by	ADP
ftr-486	848	38	the	the	DET
ftr-486	848	39	payee	payee	NOUN
ftr-486	848	40	(	(	PUNCT
ftr-486	848	41	e.g.	e.g.	ADV
ftr-486	848	42	,	,	PUNCT
ftr-486	848	43	section	section	NOUN
ftr-486	848	44	404(a)(5	404(a)(5	PROPN
ftr-486	848	45	)	)	PUNCT
ftr-486	848	46	.	.	PUNCT
ftr-486	849	1	it	it	PRON
ftr-486	849	2	does	do	AUX
ftr-486	849	3	not	not	PART
ftr-486	849	4	seem	seem	VERB
ftr-486	849	5	sensible	sensible	ADJ
ftr-486	849	6	to	to	PART
ftr-486	849	7	keep	keep	VERB
ftr-486	849	8	the	the	DET
ftr-486	849	9	seller	seller	NOUN
ftr-486	849	10	in	in	ADP
ftr-486	849	11	the	the	DET
ftr-486	849	12	picture	picture	NOUN
ftr-486	849	13	after	after	ADP
ftr-486	849	14	the	the	DET
ftr-486	849	15	sale	sale	NOUN
ftr-486	849	16	,	,	PUNCT
ftr-486	849	17	leaving	leave	VERB
ftr-486	849	18	its	its	PRON
ftr-486	849	19	amount	amount	NOUN
ftr-486	849	20	realized	realize	VERB
ftr-486	849	21	from	from	ADP
ftr-486	849	22	the	the	DET
ftr-486	849	23	sale	sale	NOUN
ftr-486	849	24	and	and	CCONJ
ftr-486	849	25	,	,	PUNCT
ftr-486	849	26	perhaps	perhaps	ADV
ftr-486	849	27	,	,	PUNCT
ftr-486	849	28	deductible	deductible	ADJ
ftr-486	849	29	expenses	expense	NOUN
ftr-486	849	30	to	to	PART
ftr-486	849	31	be	be	AUX
ftr-486	849	32	determined	determine	VERB
ftr-486	849	33	by	by	ADP
ftr-486	849	34	future	future	ADJ
ftr-486	849	35	events	event	NOUN
ftr-486	849	36	over	over	ADP
ftr-486	849	37	which	which	PRON
ftr-486	849	38	it	it	PRON
ftr-486	849	39	has	have	VERB
ftr-486	849	40	no	no	DET
ftr-486	849	41	control	control	NOUN
ftr-486	849	42	and	and	CCONJ
ftr-486	849	43	about	about	ADP
ftr-486	849	44	which	which	PRON
ftr-486	849	45	it	it	PRON
ftr-486	849	46	may	may	AUX
ftr-486	849	47	have	have	VERB
ftr-486	849	48	no	no	DET
ftr-486	849	49	information	information	NOUN
ftr-486	849	50	.	.	PUNCT
ftr-486	849	51	"	"	PUNCT
ftr-486	850	1	7	7	NUM
ftr-486	850	2	thus	thus	ADV
ftr-486	850	3	,	,	PUNCT
ftr-486	850	4	if	if	SCONJ
ftr-486	850	5	contingent	contingent	ADJ
ftr-486	850	6	liabilities	liability	NOUN
ftr-486	850	7	are	be	AUX
ftr-486	850	8	to	to	PART
ftr-486	850	9	be	be	AUX
ftr-486	850	10	taken	take	VERB
ftr-486	850	11	into	into	ADP
ftr-486	850	12	account	account	NOUN
ftr-486	850	13	,	,	PUNCT
ftr-486	850	14	they	they	PRON
ftr-486	850	15	should	should	AUX
ftr-486	850	16	be	be	AUX
ftr-486	850	17	accounted	account	VERB
ftr-486	850	18	for	for	ADP
ftr-486	850	19	by	by	ADP
ftr-486	850	20	estimate	estimate	NOUN
ftr-486	850	21	at	at	ADP
ftr-486	850	22	the	the	DET
ftr-486	850	23	point	point	NOUN
ftr-486	850	24	of	of	ADP
ftr-486	850	25	sale	sale	NOUN
ftr-486	850	26	for	for	ADP
ftr-486	850	27	the	the	DET
ftr-486	850	28	purpose	purpose	NOUN
ftr-486	850	29	of	of	ADP
ftr-486	850	30	determining	determine	VERB
ftr-486	850	31	both	both	CCONJ
ftr-486	850	32	the	the	DET
ftr-486	850	33	selling	selling	NOUN
ftr-486	850	34	price	price	NOUN
ftr-486	850	35	and	and	CCONJ
ftr-486	850	36	the	the	DET
ftr-486	850	37	deductible	deductible	ADJ
ftr-486	850	38	expense	expense	NOUN
ftr-486	850	39	.	.	PUNCT
ftr-486	851	1	if	if	SCONJ
ftr-486	851	2	the	the	DET
ftr-486	851	3	seller	seller	NOUN
ftr-486	851	4	would	would	AUX
ftr-486	851	5	have	have	AUX
ftr-486	851	6	been	be	AUX
ftr-486	851	7	allowed	allow	VERB
ftr-486	851	8	a	a	DET
ftr-486	851	9	deduction	deduction	NOUN
ftr-486	851	10	for	for	ADP
ftr-486	851	11	its	its	PRON
ftr-486	851	12	payment	payment	NOUN
ftr-486	851	13	of	of	ADP
ftr-486	851	14	an	an	DET
ftr-486	851	15	assumed	assumed	ADJ
ftr-486	851	16	liability	liability	NOUN
ftr-486	851	17	,	,	PUNCT
ftr-486	851	18	the	the	DET
ftr-486	851	19	only	only	ADJ
ftr-486	851	20	difference	difference	NOUN
ftr-486	851	21	between	between	ADP
ftr-486	851	22	ignoring	ignore	VERB
ftr-486	851	23	and	and	CCONJ
ftr-486	851	24	accounting	account	VERB
ftr-486	851	25	for	for	ADP
ftr-486	851	26	the	the	DET
ftr-486	851	27	liability	liability	NOUN
ftr-486	851	28	is	be	AUX
ftr-486	851	29	the	the	DET
ftr-486	851	30	possible	possible	ADJ
ftr-486	851	31	trade	trade	NOUN
ftr-486	851	32	off	off	ADP
ftr-486	851	33	between	between	ADP
ftr-486	851	34	ordinary	ordinary	ADJ
ftr-486	851	35	deductions	deduction	NOUN
ftr-486	851	36	and	and	CCONJ
ftr-486	851	37	capital	capital	NOUN
ftr-486	851	38	gain	gain	NOUN
ftr-486	851	39	.	.	PUNCT
ftr-486	852	1	it	it	PRON
ftr-486	852	2	seems	seem	VERB
ftr-486	852	3	best	good	ADJ
ftr-486	852	4	to	to	PART
ftr-486	852	5	avoid	avoid	VERB
ftr-486	852	6	that	that	DET
ftr-486	852	7	quagmire	quagmire	NOUN
ftr-486	852	8	whenever	whenever	SCONJ
ftr-486	852	9	possible	possible	ADJ
ftr-486	852	10	.	.	PUNCT
ftr-486	853	1	thus	thus	ADV
ftr-486	853	2	,	,	PUNCT
ftr-486	853	3	as	as	ADP
ftr-486	853	4	to	to	ADP
ftr-486	853	5	the	the	DET
ftr-486	853	6	seller	seller	NOUN
ftr-486	853	7	,	,	PUNCT
ftr-486	853	8	i	i	PRON
ftr-486	853	9	believe	believe	VERB
ftr-486	853	10	the	the	DET
ftr-486	853	11	best	good	ADJ
ftr-486	853	12	treatment	treatment	NOUN
ftr-486	853	13	is	be	AUX
ftr-486	853	14	to	to	PART
ftr-486	853	15	ignore	ignore	VERB
ftr-486	853	16	at	at	ADP
ftr-486	853	17	least	least	ADJ
ftr-486	853	18	those	those	DET
ftr-486	853	19	liabilities	liability	NOUN
ftr-486	853	20	that	that	PRON
ftr-486	853	21	can	can	AUX
ftr-486	853	22	not	not	PART
ftr-486	853	23	be	be	AUX
ftr-486	853	24	definitely	definitely	ADV
ftr-486	853	25	valued	value	VERB
ftr-486	853	26	.	.	PUNCT
ftr-486	854	1	in	in	ADP
ftr-486	854	2	order	order	NOUN
ftr-486	854	3	to	to	PART
ftr-486	854	4	avoid	avoid	VERB
ftr-486	854	5	distinguishing	distinguish	VERB
ftr-486	854	6	between	between	ADP
ftr-486	854	7	fixed	fix	VERB
ftr-486	854	8	and	and	CCONJ
ftr-486	854	9	contingent	contingent	ADJ
ftr-486	854	10	liabilities	liability	NOUN
ftr-486	854	11	,	,	PUNCT
ftr-486	854	12	this	this	DET
ftr-486	854	13	treatment	treatment	NOUN
ftr-486	854	14	might	might	AUX
ftr-486	854	15	be	be	AUX
ftr-486	854	16	extended	extend	VERB
ftr-486	854	17	to	to	ADP
ftr-486	854	18	those	those	DET
ftr-486	854	19	fixed	fix	VERB
ftr-486	854	20	liabilities	liability	NOUN
ftr-486	854	21	that	that	PRON
ftr-486	854	22	will	will	AUX
ftr-486	854	23	lead	lead	VERB
ftr-486	854	24	to	to	ADP
ftr-486	854	25	future	future	ADJ
ftr-486	854	26	deductions	deduction	NOUN
ftr-486	854	27	.	.	PUNCT
ftr-486	855	1	since	since	SCONJ
ftr-486	855	2	this	this	PRON
ftr-486	855	3	would	would	AUX
ftr-486	855	4	deprive	deprive	VERB
ftr-486	855	5	the	the	DET
ftr-486	855	6	seller	seller	NOUN
ftr-486	855	7	of	of	ADP
ftr-486	855	8	a	a	DET
ftr-486	855	9	capital	capital	NOUN
ftr-486	855	10	gain	gain	NOUN
ftr-486	855	11	advantage	advantage	NOUN
ftr-486	855	12	,	,	PUNCT
ftr-486	855	13	it	it	PRON
ftr-486	855	14	may	may	AUX
ftr-486	855	15	require	require	VERB
ftr-486	855	16	legislation	legislation	NOUN
ftr-486	855	17	.	.	PUNCT
ftr-486	855	18	"	"	PUNCT
ftr-486	856	1	8	8	NUM
ftr-486	856	2	115	115	NUM
ftr-486	856	3	.	.	PUNCT
ftr-486	857	1	nysba	nysba	PROPN
ftr-486	857	2	,	,	PUNCT
ftr-486	857	3	supra	supra	PROPN
ftr-486	857	4	note	note	NOUN
ftr-486	857	5	2	2	NUM
ftr-486	857	6	,	,	PUNCT
ftr-486	857	7	at	at	ADP
ftr-486	857	8	893	893	NUM
ftr-486	857	9	;	;	PUNCT
ftr-486	857	10	youngwood	youngwood	NOUN
ftr-486	857	11	,	,	PUNCT
ftr-486	857	12	supra	supra	ADJ
ftr-486	857	13	note	note	NOUN
ftr-486	857	14	2	2	NUM
ftr-486	857	15	,	,	PUNCT
ftr-486	857	16	at	at	ADP
ftr-486	857	17	782	782	NUM
ftr-486	857	18	.	.	PUNCT
ftr-486	857	19	116	116	NUM
ftr-486	857	20	.	.	PUNCT
ftr-486	857	21	regs	regs	PROPN
ftr-486	857	22	.	.	PUNCT
ftr-486	858	1	§	§	PROPN
ftr-486	858	2	1.461	1.461	NUM
ftr-486	858	3	-	-	NUM
ftr-486	858	4	4(d)(5	4(d)(5	NUM
ftr-486	858	5	)	)	PUNCT
ftr-486	858	6	.	.	PUNCT
ftr-486	859	1	117	117	NUM
ftr-486	859	2	.	.	PUNCT
ftr-486	860	1	see	see	VERB
ftr-486	860	2	macneil	macneil	PROPN
ftr-486	860	3	,	,	PUNCT
ftr-486	860	4	carrington	carrington	PROPN
ftr-486	860	5	&	&	CCONJ
ftr-486	860	6	friedman	friedman	PROPN
ftr-486	860	7	,	,	PUNCT
ftr-486	860	8	supra	supra	PROPN
ftr-486	860	9	note	note	PROPN
ftr-486	860	10	53	53	NUM
ftr-486	860	11	,	,	PUNCT
ftr-486	860	12	at	at	ADP
ftr-486	860	13	211	211	NUM
ftr-486	860	14	.	.	PUNCT
ftr-486	861	1	118	118	NUM
ftr-486	861	2	.	.	PUNCT
ftr-486	862	1	arguably	arguably	ADV
ftr-486	862	2	,	,	PUNCT
ftr-486	862	3	allowing	allow	VERB
ftr-486	862	4	the	the	DET
ftr-486	862	5	seller	seller	NOUN
ftr-486	862	6	to	to	PART
ftr-486	862	7	take	take	VERB
ftr-486	862	8	liabilities	liability	NOUN
ftr-486	862	9	into	into	ADP
ftr-486	862	10	account	account	NOUN
ftr-486	862	11	would	would	AUX
ftr-486	862	12	create	create	VERB
ftr-486	862	13	a	a	DET
ftr-486	862	14	tension	tension	NOUN
ftr-486	862	15	between	between	ADP
ftr-486	862	16	seller	seller	NOUN
ftr-486	862	17	and	and	CCONJ
ftr-486	862	18	buyer	buyer	NOUN
ftr-486	862	19	that	that	PRON
ftr-486	862	20	might	might	AUX
ftr-486	862	21	lead	lead	VERB
ftr-486	862	22	them	they	PRON
ftr-486	862	23	to	to	PART
ftr-486	862	24	agree	agree	VERB
ftr-486	862	25	on	on	ADP
ftr-486	862	26	more	more	ADV
ftr-486	862	27	accurate	accurate	ADJ
ftr-486	862	28	measurements	measurement	NOUN
ftr-486	862	29	of	of	ADP
ftr-486	862	30	assumed	assume	VERB
ftr-486	862	31	contingent	contingent	ADJ
ftr-486	862	32	liabilities	liability	NOUN
ftr-486	862	33	.	.	PUNCT
ftr-486	863	1	the	the	DET
ftr-486	863	2	seller	seller	NOUN
ftr-486	863	3	would	would	AUX
ftr-486	863	4	try	try	VERB
ftr-486	863	5	to	to	PART
ftr-486	863	6	inflate	inflate	VERB
ftr-486	863	7	the	the	DET
ftr-486	863	8	amounts	amount	NOUN
ftr-486	863	9	of	of	ADP
ftr-486	863	10	these	these	DET
ftr-486	863	11	liabilities	liability	NOUN
ftr-486	863	12	so	so	SCONJ
ftr-486	863	13	as	as	SCONJ
ftr-486	863	14	to	to	PART
ftr-486	863	15	maximize	maximize	VERB
ftr-486	863	16	ordinary	ordinary	ADJ
ftr-486	863	17	deductions	deduction	NOUN
ftr-486	863	18	,	,	PUNCT
ftr-486	863	19	at	at	ADP
ftr-486	863	20	the	the	DET
ftr-486	863	21	cost	cost	NOUN
ftr-486	863	22	of	of	ADP
ftr-486	863	23	additional	additional	ADJ
ftr-486	863	24	capital	capital	NOUN
ftr-486	863	25	gain	gain	NOUN
ftr-486	863	26	,	,	PUNCT
ftr-486	863	27	while	while	SCONJ
ftr-486	863	28	the	the	DET
ftr-486	863	29	buyer	buyer	NOUN
ftr-486	863	30	,	,	PUNCT
ftr-486	863	31	as	as	SCONJ
ftr-486	863	32	discussed	discuss	VERB
ftr-486	863	33	in	in	ADP
ftr-486	863	34	the	the	DET
ftr-486	863	35	text	text	NOUN
ftr-486	863	36	below	below	ADV
ftr-486	863	37	,	,	PUNCT
ftr-486	863	38	would	would	AUX
ftr-486	863	39	want	want	VERB
ftr-486	863	40	to	to	PART
ftr-486	863	41	minimize	minimize	VERB
ftr-486	863	42	the	the	DET
ftr-486	863	43	amounts	amount	NOUN
ftr-486	863	44	.	.	PUNCT
ftr-486	864	1	it	it	PRON
ftr-486	864	2	seems	seem	VERB
ftr-486	864	3	more	more	ADV
ftr-486	864	4	likely	likely	ADJ
ftr-486	864	5	,	,	PUNCT
ftr-486	864	6	however	however	ADV
ftr-486	864	7	,	,	PUNCT
ftr-486	864	8	that	that	SCONJ
ftr-486	864	9	the	the	DET
ftr-486	864	10	parties	party	NOUN
ftr-486	864	11	would	would	AUX
ftr-486	864	12	resolve	resolve	VERB
ftr-486	864	13	this	this	DET
ftr-486	864	14	tension	tension	NOUN
ftr-486	864	15	in	in	ADP
ftr-486	864	16	a	a	DET
ftr-486	864	17	way	way	NOUN
ftr-486	864	18	that	that	PRON
ftr-486	864	19	minimizes	minimize	VERB
ftr-486	864	20	tax	tax	NOUN
ftr-486	864	21	overall	overall	NOUN
ftr-486	864	22	.	.	PUNCT
ftr-486	865	1	that	that	PRON
ftr-486	865	2	is	be	AUX
ftr-486	865	3	,	,	PUNCT
ftr-486	865	4	if	if	SCONJ
ftr-486	865	5	the	the	DET
ftr-486	865	6	seller	seller	NOUN
ftr-486	865	7	gains	gain	VERB
ftr-486	865	8	more	more	ADJ
ftr-486	865	9	from	from	ADP
ftr-486	865	10	reporting	report	VERB
ftr-486	865	11	capital	capital	NOUN
ftr-486	865	12	gains	gain	NOUN
ftr-486	865	13	and	and	CCONJ
ftr-486	865	14	claiming	claim	VERB
ftr-486	865	15	ordinary	ordinary	ADJ
ftr-486	865	16	deductions	deduction	NOUN
ftr-486	865	17	than	than	SCONJ
ftr-486	865	18	the	the	DET
ftr-486	865	19	buyer	buyer	NOUN
ftr-486	865	20	loses	lose	VERB
ftr-486	865	21	from	from	ADP
ftr-486	865	22	adding	add	VERB
ftr-486	865	23	to	to	ADP
ftr-486	865	24	basis	basis	NOUN
ftr-486	865	25	in	in	ADP
ftr-486	865	26	lieu	lieu	NOUN
ftr-486	865	27	of	of	ADP
ftr-486	865	28	expensing	expense	VERB
ftr-486	865	29	,	,	PUNCT
ftr-486	865	30	the	the	DET
ftr-486	865	31	parties	party	NOUN
ftr-486	865	32	would	would	AUX
ftr-486	865	33	maximize	maximize	VERB
ftr-486	865	34	assumed	assumed	ADJ
ftr-486	865	35	liabilities	liability	NOUN
ftr-486	865	36	.	.	PUNCT
ftr-486	866	1	conversely	conversely	ADV
ftr-486	866	2	,	,	PUNCT
ftr-486	866	3	if	if	SCONJ
ftr-486	866	4	the	the	DET
ftr-486	866	5	cost	cost	NOUN
ftr-486	866	6	to	to	ADP
ftr-486	866	7	the	the	DET
ftr-486	866	8	buyer	buyer	NOUN
ftr-486	866	9	is	be	AUX
ftr-486	866	10	greater	great	ADJ
ftr-486	866	11	than	than	ADP
ftr-486	866	12	the	the	DET
ftr-486	866	13	seller	seller	NOUN
ftr-486	866	14	's	's	PART
ftr-486	866	15	gain	gain	NOUN
ftr-486	866	16	,	,	PUNCT
ftr-486	866	17	the	the	DET
ftr-486	866	18	liabilities	liability	NOUN
ftr-486	866	19	would	would	AUX
ftr-486	866	20	be	be	AUX
ftr-486	866	21	minimized	minimize	VERB
ftr-486	866	22	.	.	PUNCT
ftr-486	867	1	i	i	PRON
ftr-486	867	2	see	see	VERB
ftr-486	867	3	no	no	DET
ftr-486	867	4	point	point	NOUN
ftr-486	867	5	in	in	ADP
ftr-486	867	6	creating	create	VERB
ftr-486	867	7	tension	tension	NOUN
ftr-486	867	8	if	if	SCONJ
ftr-486	867	9	the	the	DET
ftr-486	867	10	likely	likely	ADJ
ftr-486	867	11	result	result	NOUN
ftr-486	867	12	is	be	AUX
ftr-486	867	13	reduced	reduce	VERB
ftr-486	867	14	tax	tax	NOUN
ftr-486	867	15	revenues	revenue	NOUN
ftr-486	867	16	.	.	PUNCT
ftr-486	868	1	[	[	X
ftr-486	868	2	vol	vol	NOUN
ftr-486	868	3	2:12	2:12	NUM
ftr-486	868	4	assumption	assumption	NOUN
ftr-486	868	5	of	of	ADP
ftr-486	868	6	contingent	contingent	ADJ
ftr-486	868	7	liabilities	liability	NOUN
ftr-486	868	8	on	on	ADP
ftr-486	868	9	sale	sale	NOUN
ftr-486	868	10	of	of	ADP
ftr-486	868	11	a	a	DET
ftr-486	868	12	business	business	NOUN
ftr-486	868	13	even	even	ADV
ftr-486	868	14	with	with	ADP
ftr-486	868	15	this	this	DET
ftr-486	868	16	legislation	legislation	NOUN
ftr-486	868	17	,	,	PUNCT
ftr-486	868	18	however	however	ADV
ftr-486	868	19	,	,	PUNCT
ftr-486	868	20	the	the	DET
ftr-486	868	21	seller	seller	NOUN
ftr-486	868	22	could	could	AUX
ftr-486	868	23	retain	retain	VERB
ftr-486	868	24	the	the	DET
ftr-486	868	25	opportunity	opportunity	NOUN
ftr-486	868	26	for	for	ADP
ftr-486	868	27	capital	capital	NOUN
ftr-486	868	28	gains	gain	NOUN
ftr-486	868	29	by	by	ADP
ftr-486	868	30	continuing	continue	VERB
ftr-486	868	31	to	to	PART
ftr-486	868	32	be	be	AUX
ftr-486	868	33	responsible	responsible	ADJ
ftr-486	868	34	for	for	ADP
ftr-486	868	35	the	the	DET
ftr-486	868	36	debt	debt	NOUN
ftr-486	868	37	.	.	PUNCT
ftr-486	869	1	2	2	X
ftr-486	869	2	.	.	X
ftr-486	869	3	the	the	DET
ftr-486	869	4	buyer.-the	buyer.-the	DET
ftr-486	869	5	irs	irs	PROPN
ftr-486	869	6	suggests	suggest	VERB
ftr-486	869	7	that	that	SCONJ
ftr-486	869	8	when	when	SCONJ
ftr-486	869	9	assumed	assume	VERB
ftr-486	869	10	contingent	contingent	ADJ
ftr-486	869	11	liabilities	liability	NOUN
ftr-486	869	12	become	become	AUX
ftr-486	869	13	fixed	fix	VERB
ftr-486	869	14	,	,	PUNCT
ftr-486	869	15	the	the	DET
ftr-486	869	16	buyer	buyer	NOUN
ftr-486	869	17	must	must	AUX
ftr-486	869	18	adjust	adjust	VERB
ftr-486	869	19	basis	basis	NOUN
ftr-486	869	20	by	by	ADP
ftr-486	869	21	the	the	DET
ftr-486	869	22	actual	actual	ADJ
ftr-486	869	23	obligation	obligation	NOUN
ftr-486	869	24	,	,	PUNCT
ftr-486	869	25	with	with	ADP
ftr-486	869	26	no	no	DET
ftr-486	869	27	provision	provision	NOUN
ftr-486	869	28	for	for	ADP
ftr-486	869	29	interest	interest	NOUN
ftr-486	869	30	,	,	PUNCT
ftr-486	869	31	and	and	CCONJ
ftr-486	869	32	that	that	SCONJ
ftr-486	869	33	the	the	DET
ftr-486	869	34	new	new	ADJ
ftr-486	869	35	basis	basis	NOUN
ftr-486	869	36	is	be	AUX
ftr-486	869	37	amortized	amortize	VERB
ftr-486	869	38	over	over	ADP
ftr-486	869	39	the	the	DET
ftr-486	869	40	remainder	remainder	NOUN
ftr-486	869	41	of	of	ADP
ftr-486	869	42	the	the	DET
ftr-486	869	43	period	period	NOUN
ftr-486	869	44	beginning	begin	VERB
ftr-486	869	45	at	at	ADP
ftr-486	869	46	the	the	DET
ftr-486	869	47	point	point	NOUN
ftr-486	869	48	of	of	ADP
ftr-486	869	49	acquisition	acquisition	NOUN
ftr-486	869	50	for	for	ADP
ftr-486	869	51	assets	asset	NOUN
ftr-486	869	52	of	of	ADP
ftr-486	869	53	that	that	DET
ftr-486	869	54	category	category	NOUN
ftr-486	869	55	.	.	PUNCT
ftr-486	870	1	9	9	NUM
ftr-486	870	2	this	this	PRON
ftr-486	870	3	may	may	AUX
ftr-486	870	4	also	also	ADV
ftr-486	870	5	be	be	AUX
ftr-486	870	6	the	the	DET
ftr-486	870	7	result	result	NOUN
ftr-486	870	8	with	with	ADP
ftr-486	870	9	respect	respect	NOUN
ftr-486	870	10	to	to	ADP
ftr-486	870	11	fixed	fix	VERB
ftr-486	870	12	liabilities	liability	NOUN
ftr-486	870	13	where	where	SCONJ
ftr-486	870	14	statutory	statutory	ADJ
ftr-486	870	15	rules	rule	NOUN
ftr-486	870	16	prohibit	prohibit	VERB
ftr-486	870	17	deduction	deduction	NOUN
ftr-486	870	18	until	until	ADP
ftr-486	870	19	payment	payment	NOUN
ftr-486	870	20	.	.	PUNCT
ftr-486	871	1	but	but	CCONJ
ftr-486	871	2	,	,	PUNCT
ftr-486	871	3	basis	basis	NOUN
ftr-486	871	4	is	be	AUX
ftr-486	871	5	adjusted	adjust	VERB
ftr-486	871	6	at	at	ADP
ftr-486	871	7	the	the	DET
ftr-486	871	8	time	time	NOUN
ftr-486	871	9	of	of	ADP
ftr-486	871	10	the	the	DET
ftr-486	871	11	acquisition	acquisition	NOUN
ftr-486	871	12	for	for	ADP
ftr-486	871	13	other	other	ADJ
ftr-486	871	14	fixed	fix	VERB
ftr-486	871	15	liabilities	liability	NOUN
ftr-486	871	16	.	.	PUNCT
ftr-486	872	1	while	while	SCONJ
ftr-486	872	2	this	this	DET
ftr-486	872	3	approach	approach	NOUN
ftr-486	872	4	does	do	AUX
ftr-486	872	5	not	not	PART
ftr-486	872	6	require	require	VERB
ftr-486	872	7	estimates	estimate	NOUN
ftr-486	872	8	of	of	ADP
ftr-486	872	9	the	the	DET
ftr-486	872	10	amounts	amount	NOUN
ftr-486	872	11	of	of	ADP
ftr-486	872	12	assumed	assume	VERB
ftr-486	872	13	contingent	contingent	ADJ
ftr-486	872	14	liabilities	liability	NOUN
ftr-486	872	15	,	,	PUNCT
ftr-486	872	16	it	it	PRON
ftr-486	872	17	does	do	AUX
ftr-486	872	18	distinguish	distinguish	VERB
ftr-486	872	19	between	between	ADP
ftr-486	872	20	assumed	assume	VERB
ftr-486	872	21	liabilities	liability	NOUN
ftr-486	872	22	and	and	CCONJ
ftr-486	872	23	those	those	PRON
ftr-486	872	24	incurred	incur	VERB
ftr-486	872	25	by	by	ADP
ftr-486	872	26	the	the	DET
ftr-486	872	27	buyer	buyer	NOUN
ftr-486	872	28	.	.	PUNCT
ftr-486	873	1	the	the	DET
ftr-486	873	2	almost	almost	ADV
ftr-486	873	3	total	total	ADJ
ftr-486	873	4	absence	absence	NOUN
ftr-486	873	5	of	of	ADP
ftr-486	873	6	litigation	litigation	NOUN
ftr-486	873	7	over	over	ADP
ftr-486	873	8	this	this	DET
ftr-486	873	9	very	very	ADV
ftr-486	873	10	difficult	difficult	ADJ
ftr-486	873	11	issue	issue	NOUN
ftr-486	873	12	suggests	suggest	VERB
ftr-486	873	13	that	that	SCONJ
ftr-486	873	14	taxpayers	taxpayer	NOUN
ftr-486	873	15	have	have	AUX
ftr-486	873	16	engaged	engage	VERB
ftr-486	873	17	in	in	ADP
ftr-486	873	18	self	self	NOUN
ftr-486	873	19	-	-	PUNCT
ftr-486	873	20	help	help	NOUN
ftr-486	873	21	and	and	CCONJ
ftr-486	873	22	ignored	ignore	VERB
ftr-486	873	23	contingent	contingent	ADJ
ftr-486	873	24	liabilities	liability	NOUN
ftr-486	873	25	or	or	CCONJ
ftr-486	873	26	,	,	PUNCT
ftr-486	873	27	at	at	ADP
ftr-486	873	28	least	least	ADJ
ftr-486	873	29	,	,	PUNCT
ftr-486	873	30	that	that	SCONJ
ftr-486	873	31	the	the	DET
ftr-486	873	32	irs	irs	PROPN
ftr-486	873	33	has	have	AUX
ftr-486	873	34	not	not	PART
ftr-486	873	35	been	be	AUX
ftr-486	873	36	active	active	ADJ
ftr-486	873	37	in	in	ADP
ftr-486	873	38	this	this	DET
ftr-486	873	39	area	area	NOUN
ftr-486	873	40	.	.	PUNCT
ftr-486	874	1	"2	"2	VERB
ftr-486	874	2	an	an	DET
ftr-486	874	3	alternative	alternative	NOUN
ftr-486	874	4	would	would	AUX
ftr-486	874	5	be	be	AUX
ftr-486	874	6	to	to	PART
ftr-486	874	7	require	require	VERB
ftr-486	874	8	an	an	DET
ftr-486	874	9	immediate	immediate	ADJ
ftr-486	874	10	basis	basis	NOUN
ftr-486	874	11	adjustment	adjustment	NOUN
ftr-486	874	12	for	for	ADP
ftr-486	874	13	fixed	fix	VERB
ftr-486	874	14	liabilities	liability	NOUN
ftr-486	874	15	and	and	CCONJ
ftr-486	874	16	for	for	ADP
ftr-486	874	17	contingent	contingent	ADJ
ftr-486	874	18	liabilities	liability	NOUN
ftr-486	874	19	whose	whose	DET
ftr-486	874	20	amounts	amount	NOUN
ftr-486	874	21	can	can	AUX
ftr-486	874	22	be	be	AUX
ftr-486	874	23	determined	determine	VERB
ftr-486	874	24	with	with	ADP
ftr-486	874	25	reasonable	reasonable	ADJ
ftr-486	874	26	accuracy	accuracy	NOUN
ftr-486	874	27	.	.	PUNCT
ftr-486	875	1	in	in	ADP
ftr-486	875	2	other	other	ADJ
ftr-486	875	3	circumstances	circumstance	NOUN
ftr-486	875	4	,	,	PUNCT
ftr-486	875	5	taxpayers	taxpayer	NOUN
ftr-486	875	6	could	could	AUX
ftr-486	875	7	be	be	AUX
ftr-486	875	8	allowed	allow	VERB
ftr-486	875	9	to	to	PART
ftr-486	875	10	defer	defer	VERB
ftr-486	875	11	the	the	DET
ftr-486	875	12	basis	basis	NOUN
ftr-486	875	13	adjustments	adjustment	NOUN
ftr-486	875	14	until	until	ADP
ftr-486	875	15	payment	payment	NOUN
ftr-486	875	16	.	.	PUNCT
ftr-486	876	1	taxpayers	taxpayer	NOUN
ftr-486	876	2	fearing	fear	VERB
ftr-486	876	3	that	that	SCONJ
ftr-486	876	4	the	the	DET
ftr-486	876	5	irs	irs	PROPN
ftr-486	876	6	would	would	AUX
ftr-486	876	7	insist	insist	VERB
ftr-486	876	8	on	on	ADP
ftr-486	876	9	excessive	excessive	ADJ
ftr-486	876	10	basis	basis	NOUN
ftr-486	876	11	adjustments	adjustment	NOUN
ftr-486	876	12	could	could	AUX
ftr-486	876	13	be	be	AUX
ftr-486	876	14	allowed	allow	VERB
ftr-486	876	15	to	to	PART
ftr-486	876	16	elect	elect	VERB
ftr-486	876	17	the	the	DET
ftr-486	876	18	expected	expect	VERB
ftr-486	876	19	liability	liability	NOUN
ftr-486	876	20	alternative	alternative	NOUN
ftr-486	876	21	,	,	PUNCT
ftr-486	876	22	which	which	PRON
ftr-486	876	23	i	i	PRON
ftr-486	876	24	prefer	prefer	VERB
ftr-486	876	25	,	,	PUNCT
ftr-486	876	26	perhaps	perhaps	ADV
ftr-486	876	27	conditioned	condition	VERB
ftr-486	876	28	on	on	ADP
ftr-486	876	29	protecting	protect	VERB
ftr-486	876	30	tax	tax	NOUN
ftr-486	876	31	revenues	revenue	NOUN
ftr-486	876	32	by	by	ADP
ftr-486	876	33	either	either	CCONJ
ftr-486	876	34	a	a	DET
ftr-486	876	35	segregation	segregation	NOUN
ftr-486	876	36	of	of	ADP
ftr-486	876	37	assets	asset	NOUN
ftr-486	876	38	equal	equal	ADJ
ftr-486	876	39	to	to	ADP
ftr-486	876	40	the	the	DET
ftr-486	876	41	liabilities	liability	NOUN
ftr-486	876	42	deemed	deem	VERB
ftr-486	876	43	assumed	assume	VERB
ftr-486	876	44	or	or	CCONJ
ftr-486	876	45	an	an	DET
ftr-486	876	46	immediate	immediate	ADJ
ftr-486	876	47	recognition	recognition	NOUN
ftr-486	876	48	of	of	ADP
ftr-486	876	49	income	income	NOUN
ftr-486	876	50	in	in	ADP
ftr-486	876	51	this	this	DET
ftr-486	876	52	amount	amount	NOUN
ftr-486	876	53	.	.	PUNCT
ftr-486	877	1	d.	d.	PROPN
ftr-486	877	2	a	a	DET
ftr-486	877	3	last	last	ADJ
ftr-486	877	4	word	word	NOUN
ftr-486	877	5	my	my	PRON
ftr-486	877	6	stated	stated	ADJ
ftr-486	877	7	goal	goal	NOUN
ftr-486	877	8	in	in	ADP
ftr-486	877	9	this	this	DET
ftr-486	877	10	article	article	NOUN
ftr-486	877	11	is	be	AUX
ftr-486	877	12	to	to	PART
ftr-486	877	13	set	set	VERB
ftr-486	877	14	out	out	ADP
ftr-486	877	15	the	the	DET
ftr-486	877	16	issues	issue	NOUN
ftr-486	877	17	surrounding	surround	VERB
ftr-486	877	18	the	the	DET
ftr-486	877	19	assumption	assumption	NOUN
ftr-486	877	20	of	of	ADP
ftr-486	877	21	contingent	contingent	ADJ
ftr-486	877	22	liabilities	liability	NOUN
ftr-486	877	23	so	so	SCONJ
ftr-486	877	24	that	that	SCONJ
ftr-486	877	25	policy	policy	NOUN
ftr-486	877	26	makers	maker	NOUN
ftr-486	877	27	can	can	AUX
ftr-486	877	28	make	make	VERB
ftr-486	877	29	informed	informed	ADJ
ftr-486	877	30	choices	choice	NOUN
ftr-486	877	31	that	that	PRON
ftr-486	877	32	appropriately	appropriately	ADV
ftr-486	877	33	balance	balance	VERB
ftr-486	877	34	administrative	administrative	ADJ
ftr-486	877	35	feasibility	feasibility	NOUN
ftr-486	877	36	and	and	CCONJ
ftr-486	877	37	consistent	consistent	ADJ
ftr-486	877	38	application	application	NOUN
ftr-486	877	39	of	of	ADP
ftr-486	877	40	income	income	NOUN
ftr-486	877	41	tax	tax	NOUN
ftr-486	877	42	principles	principle	NOUN
ftr-486	877	43	.	.	PUNCT
ftr-486	878	1	this	this	PRON
ftr-486	878	2	requires	require	VERB
ftr-486	878	3	increased	increase	VERB
ftr-486	878	4	understanding	understanding	NOUN
ftr-486	878	5	of	of	ADP
ftr-486	878	6	the	the	DET
ftr-486	878	7	impact	impact	NOUN
ftr-486	878	8	of	of	ADP
ftr-486	878	9	the	the	DET
ftr-486	878	10	time	time	NOUN
ftr-486	878	11	value	value	NOUN
ftr-486	878	12	of	of	ADP
ftr-486	878	13	money	money	NOUN
ftr-486	878	14	.	.	PUNCT
ftr-486	879	1	i	i	PRON
ftr-486	879	2	have	have	AUX
ftr-486	879	3	shown	show	VERB
ftr-486	879	4	that	that	SCONJ
ftr-486	879	5	ignoring	ignore	VERB
ftr-486	879	6	contingent	contingent	ADJ
ftr-486	879	7	liabilities	liability	NOUN
ftr-486	879	8	is	be	AUX
ftr-486	879	9	equivalent	equivalent	ADJ
ftr-486	879	10	to	to	ADP
ftr-486	879	11	partial	partial	ADJ
ftr-486	879	12	tax	tax	NOUN
ftr-486	879	13	-	-	PUNCT
ftr-486	879	14	free	free	ADJ
ftr-486	879	15	treatment	treatment	NOUN
ftr-486	879	16	of	of	ADP
ftr-486	879	17	an	an	DET
ftr-486	879	18	otherwise	otherwise	ADV
ftr-486	879	19	taxable	taxable	ADJ
ftr-486	879	20	transaction	transaction	NOUN
ftr-486	879	21	and	and	CCONJ
ftr-486	879	22	can	can	AUX
ftr-486	879	23	also	also	ADV
ftr-486	879	24	be	be	AUX
ftr-486	879	25	described	describe	VERB
ftr-486	879	26	as	as	ADP
ftr-486	879	27	immediate	immediate	ADJ
ftr-486	879	28	expensing	expensing	NOUN
ftr-486	879	29	of	of	ADP
ftr-486	879	30	a	a	DET
ftr-486	879	31	portion	portion	NOUN
ftr-486	879	32	of	of	ADP
ftr-486	879	33	the	the	DET
ftr-486	879	34	purchase	purchase	NOUN
ftr-486	879	35	price	price	NOUN
ftr-486	879	36	.	.	PUNCT
ftr-486	880	1	such	such	ADJ
ftr-486	880	2	generosity	generosity	NOUN
ftr-486	880	3	to	to	ADP
ftr-486	880	4	taxpayers	taxpayer	NOUN
ftr-486	880	5	needs	need	VERB
ftr-486	880	6	stronger	strong	ADJ
ftr-486	880	7	justification	justification	NOUN
ftr-486	880	8	than	than	SCONJ
ftr-486	880	9	has	have	AUX
ftr-486	880	10	been	be	AUX
ftr-486	880	11	offered	offer	VERB
ftr-486	880	12	.	.	PUNCT
ftr-486	881	1	119	119	NUM
ftr-486	881	2	.	.	PUNCT
ftr-486	882	1	see	see	VERB
ftr-486	882	2	supra	supra	PROPN
ftr-486	882	3	note	note	PROPN
ftr-486	882	4	66	66	NUM
ftr-486	882	5	and	and	CCONJ
ftr-486	882	6	accompanying	accompany	VERB
ftr-486	882	7	text	text	NOUN
ftr-486	882	8	.	.	PUNCT
ftr-486	883	1	120	120	NUM
ftr-486	883	2	.	.	PUNCT
ftr-486	884	1	because	because	SCONJ
ftr-486	884	2	of	of	ADP
ftr-486	884	3	fear	fear	NOUN
ftr-486	884	4	that	that	SCONJ
ftr-486	884	5	irs	irs	PROPN
ftr-486	884	6	activism	activism	NOUN
ftr-486	884	7	may	may	AUX
ftr-486	884	8	lead	lead	VERB
ftr-486	884	9	to	to	ADP
ftr-486	884	10	basis	basis	NOUN
ftr-486	884	11	additions	addition	NOUN
ftr-486	884	12	far	far	ADV
ftr-486	884	13	beyond	beyond	ADP
ftr-486	884	14	the	the	DET
ftr-486	884	15	amount	amount	NOUN
ftr-486	884	16	of	of	ADP
ftr-486	884	17	liabilities	liability	NOUN
ftr-486	884	18	assumed	assume	VERB
ftr-486	884	19	,	,	PUNCT
ftr-486	884	20	it	it	PRON
ftr-486	884	21	has	have	AUX
ftr-486	884	22	been	be	AUX
ftr-486	884	23	urged	urge	VERB
ftr-486	884	24	that	that	SCONJ
ftr-486	884	25	the	the	DET
ftr-486	884	26	practice	practice	NOUN
ftr-486	884	27	of	of	ADP
ftr-486	884	28	ignoring	ignore	VERB
ftr-486	884	29	contingent	contingent	ADJ
ftr-486	884	30	liabilities	liability	NOUN
ftr-486	884	31	should	should	AUX
ftr-486	884	32	be	be	AUX
ftr-486	884	33	confirmed	confirm	VERB
ftr-486	884	34	and	and	CCONJ
ftr-486	884	35	legitimatized	legitimatize	VERB
ftr-486	884	36	.	.	PUNCT
ftr-486	885	1	see	see	VERB
ftr-486	885	2	part	part	NOUN
ftr-486	885	3	v.	v.	ADP
ftr-486	885	4	it	it	PRON
ftr-486	885	5	seems	seem	VERB
ftr-486	885	6	to	to	ADP
ftr-486	885	7	me	i	PRON
ftr-486	885	8	that	that	SCONJ
ftr-486	885	9	the	the	DET
ftr-486	885	10	latter	latter	ADJ
ftr-486	885	11	approach	approach	NOUN
ftr-486	885	12	is	be	AUX
ftr-486	885	13	more	more	ADV
ftr-486	885	14	generous	generous	ADJ
ftr-486	885	15	than	than	SCONJ
ftr-486	885	16	its	its	PRON
ftr-486	885	17	supporters	supporter	NOUN
ftr-486	885	18	have	have	AUX
ftr-486	885	19	recognized	recognize	VERB
ftr-486	885	20	and	and	CCONJ
ftr-486	885	21	is	be	AUX
ftr-486	885	22	not	not	PART
ftr-486	885	23	required	require	VERB
ftr-486	885	24	by	by	ADP
ftr-486	885	25	valuation	valuation	NOUN
ftr-486	885	26	difficulties	difficulty	NOUN
ftr-486	885	27	.	.	PUNCT
ftr-486	886	1	1996	1996	NUM
ftr-486	886	2	]	]	PUNCT
ftr-486	886	3	florida	florida	PROPN
ftr-486	886	4	tax	tax	NOUN
ftr-486	886	5	review	review	NOUN
ftr-486	886	6	on	on	ADP
ftr-486	886	7	the	the	DET
ftr-486	886	8	other	other	ADJ
ftr-486	886	9	hand	hand	NOUN
ftr-486	886	10	,	,	PUNCT
ftr-486	886	11	recognition	recognition	NOUN
ftr-486	886	12	of	of	ADP
ftr-486	886	13	contingent	contingent	ADJ
ftr-486	886	14	liabilities	liability	NOUN
ftr-486	886	15	as	as	ADP
ftr-486	886	16	part	part	NOUN
ftr-486	886	17	of	of	ADP
ftr-486	886	18	the	the	DET
ftr-486	886	19	purchase	purchase	NOUN
ftr-486	886	20	price	price	NOUN
ftr-486	886	21	is	be	AUX
ftr-486	886	22	not	not	PART
ftr-486	886	23	as	as	ADV
ftr-486	886	24	problematic	problematic	ADJ
ftr-486	886	25	as	as	SCONJ
ftr-486	886	26	may	may	AUX
ftr-486	886	27	be	be	AUX
ftr-486	886	28	believed	believe	VERB
ftr-486	886	29	.	.	PUNCT
ftr-486	887	1	deferral	deferral	ADV
ftr-486	887	2	of	of	ADP
ftr-486	887	3	a	a	DET
ftr-486	887	4	basis	basis	NOUN
ftr-486	887	5	adjustment	adjustment	NOUN
ftr-486	887	6	until	until	SCONJ
ftr-486	887	7	payment	payment	NOUN
ftr-486	887	8	need	need	AUX
ftr-486	887	9	not	not	PART
ftr-486	887	10	affect	affect	VERB
ftr-486	887	11	its	its	PRON
ftr-486	887	12	value	value	NOUN
ftr-486	887	13	,	,	PUNCT
ftr-486	887	14	although	although	SCONJ
ftr-486	887	15	it	it	PRON
ftr-486	887	16	does	do	AUX
ftr-486	887	17	require	require	VERB
ftr-486	887	18	that	that	SCONJ
ftr-486	887	19	assumed	assume	VERB
ftr-486	887	20	liabilities	liability	NOUN
ftr-486	887	21	be	be	AUX
ftr-486	887	22	distinguished	distinguish	VERB
ftr-486	887	23	from	from	ADP
ftr-486	887	24	the	the	DET
ftr-486	887	25	buyer	buyer	NOUN
ftr-486	887	26	's	's	PART
ftr-486	887	27	liabilities	liability	NOUN
ftr-486	887	28	,	,	PUNCT
ftr-486	887	29	which	which	PRON
ftr-486	887	30	is	be	AUX
ftr-486	887	31	difficult	difficult	ADJ
ftr-486	887	32	both	both	PRON
ftr-486	887	33	in	in	ADP
ftr-486	887	34	principle	principle	NOUN
ftr-486	887	35	and	and	CCONJ
ftr-486	887	36	in	in	ADP
ftr-486	887	37	application	application	NOUN
ftr-486	887	38	.	.	PUNCT
ftr-486	888	1	this	this	DET
ftr-486	888	2	problem	problem	NOUN
ftr-486	888	3	,	,	PUNCT
ftr-486	888	4	however	however	ADV
ftr-486	888	5	,	,	PUNCT
ftr-486	888	6	is	be	AUX
ftr-486	888	7	avoided	avoid	VERB
ftr-486	888	8	if	if	SCONJ
ftr-486	888	9	assumed	assume	VERB
ftr-486	888	10	liabilities	liability	NOUN
ftr-486	888	11	are	be	AUX
ftr-486	888	12	estimated	estimate	VERB
ftr-486	888	13	at	at	ADP
ftr-486	888	14	the	the	DET
ftr-486	888	15	point	point	NOUN
ftr-486	888	16	of	of	ADP
ftr-486	888	17	sale	sale	NOUN
ftr-486	888	18	.	.	PUNCT
ftr-486	889	1	taxpayers	taxpayer	NOUN
ftr-486	889	2	have	have	VERB
ftr-486	889	3	much	much	ADV
ftr-486	889	4	less	less	ADJ
ftr-486	889	5	to	to	PART
ftr-486	889	6	gain	gain	VERB
ftr-486	889	7	by	by	ADP
ftr-486	889	8	exaggerating	exaggerate	VERB
ftr-486	889	9	this	this	DET
ftr-486	889	10	amount	amount	NOUN
ftr-486	889	11	than	than	SCONJ
ftr-486	889	12	is	be	AUX
ftr-486	889	13	probably	probably	ADV
ftr-486	889	14	believed	believe	VERB
ftr-486	889	15	.	.	PUNCT
ftr-486	890	1	underestimation	underestimation	NOUN
ftr-486	890	2	remains	remain	VERB
ftr-486	890	3	a	a	DET
ftr-486	890	4	concern	concern	NOUN
ftr-486	890	5	,	,	PUNCT
ftr-486	890	6	but	but	CCONJ
ftr-486	890	7	this	this	DET
ftr-486	890	8	concern	concern	NOUN
ftr-486	890	9	can	can	AUX
ftr-486	890	10	not	not	PART
ftr-486	890	11	make	make	VERB
ftr-486	890	12	this	this	DET
ftr-486	890	13	approach	approach	NOUN
ftr-486	890	14	less	less	ADV
ftr-486	890	15	desirable	desirable	ADJ
ftr-486	890	16	than	than	ADP
ftr-486	890	17	the	the	DET
ftr-486	890	18	alternative	alternative	NOUN
ftr-486	890	19	,	,	PUNCT
ftr-486	890	20	which	which	PRON
ftr-486	890	21	would	would	AUX
ftr-486	890	22	ignore	ignore	VERB
ftr-486	890	23	contingent	contingent	ADJ
ftr-486	890	24	liabilities	liability	NOUN
ftr-486	890	25	and	and	CCONJ
ftr-486	890	26	effectively	effectively	ADV
ftr-486	890	27	value	value	VERB
ftr-486	890	28	them	they	PRON
ftr-486	890	29	as	as	ADP
ftr-486	890	30	zero	zero	NUM
ftr-486	890	31	.	.	PUNCT
ftr-486	891	1	none	none	NOUN
ftr-486	891	2	of	of	ADP
ftr-486	891	3	the	the	DET
ftr-486	891	4	approaches	approach	NOUN
ftr-486	891	5	discussed	discuss	VERB
ftr-486	891	6	is	be	AUX
ftr-486	891	7	easy	easy	ADJ
ftr-486	891	8	;	;	PUNCT
ftr-486	891	9	no	no	DET
ftr-486	891	10	approach	approach	NOUN
ftr-486	891	11	can	can	AUX
ftr-486	891	12	be	be	AUX
ftr-486	891	13	simple	simple	ADJ
ftr-486	891	14	as	as	ADV
ftr-486	891	15	long	long	ADV
ftr-486	891	16	as	as	SCONJ
ftr-486	891	17	we	we	PRON
ftr-486	891	18	have	have	VERB
ftr-486	891	19	a	a	DET
ftr-486	891	20	realization	realization	NOUN
ftr-486	891	21	-	-	PUNCT
ftr-486	891	22	based	base	VERB
ftr-486	891	23	income	income	NOUN
ftr-486	891	24	tax	tax	NOUN
ftr-486	891	25	.	.	PUNCT
ftr-486	892	1	this	this	PRON
ftr-486	892	2	has	have	AUX
ftr-486	892	3	led	lead	VERB
ftr-486	892	4	some	some	PRON
ftr-486	892	5	to	to	PART
ftr-486	892	6	advocate	advocate	VERB
ftr-486	892	7	a	a	DET
ftr-486	892	8	move	move	NOUN
ftr-486	892	9	to	to	ADP
ftr-486	892	10	a	a	DET
ftr-486	892	11	consumption	consumption	NOUN
ftr-486	892	12	tax	tax	NOUN
ftr-486	892	13	.	.	PUNCT
ftr-486	893	1	while	while	SCONJ
ftr-486	893	2	a	a	DET
ftr-486	893	3	pure	pure	ADJ
ftr-486	893	4	consumption	consumption	NOUN
ftr-486	893	5	tax	tax	NOUN
ftr-486	893	6	would	would	AUX
ftr-486	893	7	be	be	AUX
ftr-486	893	8	simpler	simple	ADJ
ftr-486	893	9	than	than	ADP
ftr-486	893	10	a	a	DET
ftr-486	893	11	pure	pure	ADJ
ftr-486	893	12	income	income	NOUN
ftr-486	893	13	tax	tax	NOUN
ftr-486	893	14	for	for	ADP
ftr-486	893	15	businesses	business	NOUN
ftr-486	893	16	(	(	PUNCT
ftr-486	893	17	although	although	SCONJ
ftr-486	893	18	not	not	PART
ftr-486	893	19	necessarily	necessarily	ADV
ftr-486	893	20	for	for	ADP
ftr-486	893	21	individuals	individual	NOUN
ftr-486	893	22	)	)	PUNCT
ftr-486	893	23	,	,	PUNCT
ftr-486	893	24	i	i	PRON
ftr-486	893	25	believe	believe	VERB
ftr-486	893	26	that	that	SCONJ
ftr-486	893	27	because	because	SCONJ
ftr-486	893	28	of	of	ADP
ftr-486	893	29	issues	issue	NOUN
ftr-486	893	30	relating	relate	VERB
ftr-486	893	31	to	to	ADP
ftr-486	893	32	fairness	fairness	NOUN
ftr-486	893	33	and	and	CCONJ
ftr-486	893	34	transition	transition	NOUN
ftr-486	893	35	,	,	PUNCT
ftr-486	893	36	a	a	DET
ftr-486	893	37	consumption	consumption	NOUN
ftr-486	893	38	tax	tax	NOUN
ftr-486	893	39	in	in	ADP
ftr-486	893	40	any	any	DET
ftr-486	893	41	form	form	NOUN
ftr-486	893	42	is	be	AUX
ftr-486	893	43	highly	highly	ADV
ftr-486	893	44	unlikely	unlikely	ADJ
ftr-486	893	45	to	to	PART
ftr-486	893	46	be	be	AUX
ftr-486	893	47	adopted	adopt	VERB
ftr-486	893	48	.	.	PUNCT
ftr-486	894	1	certainly	certainly	ADV
ftr-486	894	2	,	,	PUNCT
ftr-486	894	3	a	a	DET
ftr-486	894	4	simple	simple	ADJ
ftr-486	894	5	consumption	consumption	NOUN
ftr-486	894	6	tax	tax	NOUN
ftr-486	894	7	that	that	PRON
ftr-486	894	8	treats	treat	VERB
ftr-486	894	9	all	all	DET
ftr-486	894	10	forms	form	NOUN
ftr-486	894	11	of	of	ADP
ftr-486	894	12	investment	investment	NOUN
ftr-486	894	13	income	income	NOUN
ftr-486	894	14	alike	alike	ADV
ftr-486	894	15	will	will	AUX
ftr-486	894	16	never	never	ADV
ftr-486	894	17	happen	happen	VERB
ftr-486	894	18	.	.	PUNCT
ftr-486	895	1	for	for	ADP
ftr-486	895	2	me	i	PRON
ftr-486	895	3	,	,	PUNCT
ftr-486	895	4	the	the	DET
ftr-486	895	5	road	road	NOUN
ftr-486	895	6	to	to	ADP
ftr-486	895	7	reform	reform	NOUN
ftr-486	895	8	is	be	AUX
ftr-486	895	9	improvement	improvement	NOUN
ftr-486	895	10	in	in	ADP
ftr-486	895	11	the	the	DET
ftr-486	895	12	income	income	NOUN
ftr-486	895	13	tax	tax	NOUN
ftr-486	895	14	,	,	PUNCT
ftr-486	895	15	primarily	primarily	ADV
ftr-486	895	16	efforts	effort	NOUN
ftr-486	895	17	to	to	PART
ftr-486	895	18	extend	extend	VERB
ftr-486	895	19	the	the	DET
ftr-486	895	20	application	application	NOUN
ftr-486	895	21	of	of	ADP
ftr-486	895	22	mark	mark	NOUN
ftr-486	895	23	to	to	ADP
ftr-486	895	24	market	market	NOUN
ftr-486	895	25	..	..	PUNCT
ftr-486	895	26	or	or	CCONJ
ftr-486	895	27	other	other	ADJ
ftr-486	895	28	mean	mean	NOUN
ftr-486	895	29	of	of	ADP
ftr-486	895	30	currently	currently	ADV
ftr-486	895	31	accounting	account	VERB
ftr-486	895	32	for	for	ADP
ftr-486	895	33	investment	investment	NOUN
ftr-486	895	34	income	income	NOUN
ftr-486	895	35	and	and	CCONJ
ftr-486	895	36	loss	loss	NOUN
ftr-486	895	37	,	,	PUNCT
ftr-486	895	38	so	so	SCONJ
ftr-486	895	39	as	as	SCONJ
ftr-486	895	40	to	to	PART
ftr-486	895	41	minimize	minimize	VERB
ftr-486	895	42	the	the	DET
ftr-486	895	43	importance	importance	NOUN
ftr-486	895	44	of	of	ADP
ftr-486	895	45	realization	realization	NOUN
ftr-486	895	46	.	.	PUNCT
ftr-486	896	1	appendix	appendix	VERB
ftr-486	896	2	i	i	PRON
ftr-486	896	3	liabilities	liability	NOUN
ftr-486	896	4	for	for	ADP
ftr-486	896	5	which	which	PRON
ftr-486	896	6	tax	tax	NOUN
ftr-486	896	7	attributes	attribute	NOUN
ftr-486	896	8	exist	exist	VERB
ftr-486	896	9	it	it	PRON
ftr-486	896	10	is	be	AUX
ftr-486	896	11	generally	generally	ADV
ftr-486	896	12	thought	think	VERB
ftr-486	896	13	that	that	SCONJ
ftr-486	896	14	liabilities	liability	NOUN
ftr-486	896	15	assumed	assume	VERB
ftr-486	896	16	in	in	ADP
ftr-486	896	17	the	the	DET
ftr-486	896	18	sale	sale	NOUN
ftr-486	896	19	of	of	ADP
ftr-486	896	20	a	a	DET
ftr-486	896	21	business	business	NOUN
ftr-486	896	22	are	be	AUX
ftr-486	896	23	taken	take	VERB
ftr-486	896	24	into	into	ADP
ftr-486	896	25	account	account	NOUN
ftr-486	896	26	at	at	ADP
ftr-486	896	27	face	face	NOUN
ftr-486	896	28	,	,	PUNCT
ftr-486	896	29	rather	rather	ADV
ftr-486	896	30	than	than	ADP
ftr-486	896	31	market	market	NOUN
ftr-486	896	32	value	value	NOUN
ftr-486	896	33	.	.	PUNCT
ftr-486	896	34	'	'	PUNCT
ftr-486	897	1	however	however	ADV
ftr-486	897	2	,	,	PUNCT
ftr-486	897	3	the	the	DET
ftr-486	897	4	failure	failure	NOUN
ftr-486	897	5	to	to	PART
ftr-486	897	6	account	account	VERB
ftr-486	897	7	for	for	ADP
ftr-486	897	8	the	the	DET
ftr-486	897	9	difference	difference	NOUN
ftr-486	897	10	between	between	ADP
ftr-486	897	11	the	the	DET
ftr-486	897	12	face	face	NOUN
ftr-486	897	13	amount	amount	NOUN
ftr-486	897	14	and	and	CCONJ
ftr-486	897	15	value	value	NOUN
ftr-486	897	16	of	of	ADP
ftr-486	897	17	a	a	DET
ftr-486	897	18	liability	liability	NOUN
ftr-486	897	19	could	could	AUX
ftr-486	897	20	understate	understate	VERB
ftr-486	897	21	or	or	CCONJ
ftr-486	897	22	overstate	overstate	VERB
ftr-486	897	23	interest	interest	NOUN
ftr-486	897	24	income	income	NOUN
ftr-486	897	25	and	and	CCONJ
ftr-486	897	26	deductions	deduction	NOUN
ftr-486	897	27	.	.	PUNCT
ftr-486	898	1	for	for	ADP
ftr-486	898	2	the	the	DET
ftr-486	898	3	seller	seller	NOUN
ftr-486	898	4	,	,	PUNCT
ftr-486	898	5	this	this	DET
ftr-486	898	6	error	error	NOUN
ftr-486	898	7	is	be	AUX
ftr-486	898	8	offset	offset	VERB
ftr-486	898	9	by	by	ADP
ftr-486	898	10	an	an	DET
ftr-486	898	11	equal	equal	ADJ
ftr-486	898	12	error	error	NOUN
ftr-486	898	13	in	in	ADP
ftr-486	898	14	the	the	DET
ftr-486	898	15	measurement	measurement	NOUN
ftr-486	898	16	of	of	ADP
ftr-486	898	17	the	the	DET
ftr-486	898	18	selling	selling	NOUN
ftr-486	898	19	price	price	NOUN
ftr-486	898	20	and	and	CCONJ
ftr-486	898	21	thus	thus	ADV
ftr-486	898	22	is	be	AUX
ftr-486	898	23	relevant	relevant	ADJ
ftr-486	898	24	only	only	ADV
ftr-486	898	25	if	if	SCONJ
ftr-486	898	26	there	there	PRON
ftr-486	898	27	is	be	VERB
ftr-486	898	28	a	a	DET
ftr-486	898	29	difference	difference	NOUN
ftr-486	898	30	in	in	ADP
ftr-486	898	31	treatment	treatment	NOUN
ftr-486	898	32	between	between	ADP
ftr-486	898	33	capital	capital	NOUN
ftr-486	898	34	gain	gain	NOUN
ftr-486	898	35	and	and	CCONJ
ftr-486	898	36	ordinary	ordinary	ADJ
ftr-486	898	37	income	income	NOUN
ftr-486	898	38	.	.	PUNCT
ftr-486	899	1	for	for	ADP
ftr-486	899	2	the	the	DET
ftr-486	899	3	buyer	buyer	NOUN
ftr-486	899	4	,	,	PUNCT
ftr-486	899	5	it	it	PRON
ftr-486	899	6	affects	affect	VERB
ftr-486	899	7	the	the	DET
ftr-486	899	8	relative	relative	ADJ
ftr-486	899	9	amounts	amount	NOUN
ftr-486	899	10	allocated	allocate	VERB
ftr-486	899	11	to	to	ADP
ftr-486	899	12	interest	interest	NOUN
ftr-486	899	13	expense	expense	NOUN
ftr-486	899	14	as	as	SCONJ
ftr-486	899	15	opposed	oppose	VERB
ftr-486	899	16	to	to	ADP
ftr-486	899	17	the	the	DET
ftr-486	899	18	basis	basis	NOUN
ftr-486	899	19	of	of	ADP
ftr-486	899	20	the	the	DET
ftr-486	899	21	assets	asset	NOUN
ftr-486	899	22	purchased	purchase	VERB
ftr-486	899	23	,	,	PUNCT
ftr-486	899	24	and	and	CCONJ
ftr-486	899	25	is	be	AUX
ftr-486	899	26	relevant	relevant	ADJ
ftr-486	899	27	whenever	whenever	SCONJ
ftr-486	899	28	the	the	DET
ftr-486	899	29	timing	timing	NOUN
ftr-486	899	30	of	of	ADP
ftr-486	899	31	interest	interest	NOUN
ftr-486	899	32	on	on	ADP
ftr-486	899	33	the	the	DET
ftr-486	899	34	liability	liability	NOUN
ftr-486	899	35	differs	differ	VERB
ftr-486	899	36	from	from	ADP
ftr-486	899	37	the	the	DET
ftr-486	899	38	timing	timing	NOUN
ftr-486	899	39	of	of	ADP
ftr-486	899	40	basis	basis	NOUN
ftr-486	899	41	recovery	recovery	NOUN
ftr-486	899	42	.	.	PUNCT
ftr-486	900	1	this	this	DET
ftr-486	900	2	appendix	appendix	PROPN
ftr-486	900	3	discusses	discuss	VERB
ftr-486	900	4	this	this	DET
ftr-486	900	5	issue	issue	NOUN
ftr-486	900	6	for	for	ADP
ftr-486	900	7	liabilities	liability	NOUN
ftr-486	900	8	whose	whose	DET
ftr-486	900	9	tax	tax	NOUN
ftr-486	900	10	attributes	attribute	NOUN
ftr-486	900	11	are	be	AUX
ftr-486	900	12	recognized	recognize	VERB
ftr-486	900	13	before	before	ADP
ftr-486	900	14	the	the	DET
ftr-486	900	15	sale	sale	NOUN
ftr-486	900	16	(	(	PUNCT
ftr-486	900	17	e.g.	e.g.	ADV
ftr-486	900	18	,	,	PUNCT
ftr-486	900	19	ordinary	ordinary	ADJ
ftr-486	900	20	borrowings	borrowing	NOUN
ftr-486	900	21	and	and	CCONJ
ftr-486	900	22	liabilities	liability	NOUN
ftr-486	900	23	deducted	deduct	VERB
ftr-486	900	24	on	on	ADP
ftr-486	900	25	accrual	accrual	ADJ
ftr-486	900	26	before	before	ADP
ftr-486	900	27	the	the	DET
ftr-486	900	28	sale	sale	NOUN
ftr-486	900	29	)	)	PUNCT
ftr-486	900	30	.	.	PUNCT
ftr-486	901	1	121	121	NUM
ftr-486	901	2	.	.	PUNCT
ftr-486	902	1	see	see	VERB
ftr-486	902	2	,	,	PUNCT
ftr-486	902	3	e.g.	e.g.	ADV
ftr-486	902	4	,	,	PUNCT
ftr-486	902	5	joseph	joseph	PROPN
ftr-486	902	6	bankman	bankman	PROPN
ftr-486	902	7	,	,	PUNCT
ftr-486	902	8	a	a	DET
ftr-486	902	9	market	market	NOUN
ftr-486	902	10	-	-	PUNCT
ftr-486	902	11	value	value	NOUN
ftr-486	902	12	based	base	VERB
ftr-486	902	13	corporate	corporate	ADJ
ftr-486	902	14	income	income	NOUN
ftr-486	902	15	tax	tax	NOUN
ftr-486	902	16	,	,	PUNCT
ftr-486	902	17	68	68	NUM
ftr-486	902	18	tax	tax	NOUN
ftr-486	902	19	notes	note	NOUN
ftr-486	902	20	1347	1347	NUM
ftr-486	902	21	(	(	PUNCT
ftr-486	902	22	sept	sept	PROPN
ftr-486	902	23	.	.	PROPN
ftr-486	902	24	11	11	NUM
ftr-486	902	25	,	,	PUNCT
ftr-486	902	26	1995	1995	NUM
ftr-486	902	27	)	)	PUNCT
ftr-486	902	28	.	.	PUNCT
ftr-486	903	1	122	122	NUM
ftr-486	903	2	.	.	PUNCT
ftr-486	904	1	for	for	ADP
ftr-486	904	2	a	a	DET
ftr-486	904	3	more	more	ADV
ftr-486	904	4	detailed	detailed	ADJ
ftr-486	904	5	discussion	discussion	NOUN
ftr-486	904	6	of	of	ADP
ftr-486	904	7	this	this	DET
ftr-486	904	8	issue	issue	NOUN
ftr-486	904	9	,	,	PUNCT
ftr-486	904	10	which	which	PRON
ftr-486	904	11	is	be	AUX
ftr-486	904	12	outside	outside	ADP
ftr-486	904	13	the	the	DET
ftr-486	904	14	main	main	ADJ
ftr-486	904	15	thrust	thrust	NOUN
ftr-486	904	16	of	of	ADP
ftr-486	904	17	this	this	DET
ftr-486	904	18	article	article	NOUN
ftr-486	904	19	,	,	PUNCT
ftr-486	904	20	see	see	VERB
ftr-486	904	21	shrago	shrago	PROPN
ftr-486	904	22	,	,	PUNCT
ftr-486	904	23	supra	supra	PROPN
ftr-486	904	24	note	note	NOUN
ftr-486	904	25	7	7	NUM
ftr-486	904	26	,	,	PUNCT
ftr-486	904	27	§	§	PROPN
ftr-486	904	28	19.05	19.05	NUM
ftr-486	904	29	at	at	ADP
ftr-486	904	30	19	19	NUM
ftr-486	904	31	-	-	SYM
ftr-486	904	32	11	11	NUM
ftr-486	904	33	.	.	PUNCT
ftr-486	905	1	[	[	X
ftr-486	905	2	vol	vol	NOUN
ftr-486	905	3	2:12	2:12	NUM
ftr-486	905	4	assumption	assumption	NOUN
ftr-486	905	5	of	of	ADP
ftr-486	905	6	contingent	contingent	ADJ
ftr-486	905	7	liabilities	liability	NOUN
ftr-486	905	8	on	on	ADP
ftr-486	905	9	sale	sale	NOUN
ftr-486	905	10	of	of	ADP
ftr-486	905	11	a	a	DET
ftr-486	905	12	business	business	NOUN
ftr-486	905	13	if	if	SCONJ
ftr-486	905	14	interest	interest	NOUN
ftr-486	905	15	rates	rate	NOUN
ftr-486	905	16	have	have	AUX
ftr-486	905	17	risen	rise	VERB
ftr-486	905	18	since	since	SCONJ
ftr-486	905	19	the	the	DET
ftr-486	905	20	liability	liability	NOUN
ftr-486	905	21	was	be	AUX
ftr-486	905	22	incurred	incur	VERB
ftr-486	905	23	,	,	PUNCT
ftr-486	905	24	the	the	DET
ftr-486	905	25	seller	seller	NOUN
ftr-486	905	26	could	could	AUX
ftr-486	905	27	possibly	possibly	ADV
ftr-486	905	28	discharge	discharge	VERB
ftr-486	905	29	the	the	DET
ftr-486	905	30	liability	liability	NOUN
ftr-486	905	31	at	at	ADP
ftr-486	905	32	a	a	DET
ftr-486	905	33	discount	discount	NOUN
ftr-486	905	34	,	,	PUNCT
ftr-486	905	35	and	and	CCONJ
ftr-486	905	36	the	the	DET
ftr-486	905	37	buyer	buyer	NOUN
ftr-486	905	38	could	could	AUX
ftr-486	905	39	not	not	PART
ftr-486	905	40	borrow	borrow	VERB
ftr-486	905	41	the	the	DET
ftr-486	905	42	face	face	NOUN
ftr-486	905	43	amount	amount	NOUN
ftr-486	905	44	at	at	ADP
ftr-486	905	45	the	the	DET
ftr-486	905	46	stated	state	VERB
ftr-486	905	47	interest	interest	NOUN
ftr-486	905	48	rate	rate	NOUN
ftr-486	905	49	.	.	PUNCT
ftr-486	906	1	in	in	ADP
ftr-486	906	2	these	these	DET
ftr-486	906	3	circumstances	circumstance	NOUN
ftr-486	906	4	,	,	PUNCT
ftr-486	906	5	the	the	DET
ftr-486	906	6	reduction	reduction	NOUN
ftr-486	906	7	in	in	ADP
ftr-486	906	8	the	the	DET
ftr-486	906	9	cash	cash	NOUN
ftr-486	906	10	price	price	NOUN
ftr-486	906	11	to	to	PART
ftr-486	906	12	reflect	reflect	VERB
ftr-486	906	13	the	the	DET
ftr-486	906	14	assumption	assumption	NOUN
ftr-486	906	15	is	be	AUX
ftr-486	906	16	likely	likely	ADV
ftr-486	906	17	less	less	ADJ
ftr-486	906	18	than	than	ADP
ftr-486	906	19	the	the	DET
ftr-486	906	20	face	face	NOUN
ftr-486	906	21	amount	amount	NOUN
ftr-486	906	22	of	of	ADP
ftr-486	906	23	the	the	DET
ftr-486	906	24	liability	liability	NOUN
ftr-486	906	25	.	.	PUNCT
ftr-486	907	1	if	if	SCONJ
ftr-486	907	2	this	this	DET
ftr-486	907	3	fact	fact	NOUN
ftr-486	907	4	is	be	AUX
ftr-486	907	5	not	not	PART
ftr-486	907	6	recognized	recognize	VERB
ftr-486	907	7	and	and	CCONJ
ftr-486	907	8	the	the	DET
ftr-486	907	9	selling	selling	NOUN
ftr-486	907	10	price	price	NOUN
ftr-486	907	11	is	be	AUX
ftr-486	907	12	considered	consider	VERB
ftr-486	907	13	to	to	PART
ftr-486	907	14	be	be	AUX
ftr-486	907	15	the	the	DET
ftr-486	907	16	sum	sum	NOUN
ftr-486	907	17	of	of	ADP
ftr-486	907	18	the	the	DET
ftr-486	907	19	cash	cash	NOUN
ftr-486	907	20	transferred	transfer	VERB
ftr-486	907	21	and	and	CCONJ
ftr-486	907	22	the	the	DET
ftr-486	907	23	face	face	NOUN
ftr-486	907	24	amount	amount	NOUN
ftr-486	907	25	of	of	ADP
ftr-486	907	26	the	the	DET
ftr-486	907	27	liability	liability	NOUN
ftr-486	907	28	,	,	PUNCT
ftr-486	907	29	the	the	DET
ftr-486	907	30	seller	seller	NOUN
ftr-486	907	31	's	's	PART
ftr-486	907	32	amount	amount	NOUN
ftr-486	907	33	realized	realize	VERB
ftr-486	907	34	is	be	AUX
ftr-486	907	35	overstated	overstate	VERB
ftr-486	907	36	,	,	PUNCT
ftr-486	907	37	and	and	CCONJ
ftr-486	907	38	the	the	DET
ftr-486	907	39	seller	seller	NOUN
ftr-486	907	40	avoids	avoid	VERB
ftr-486	907	41	income	income	NOUN
ftr-486	907	42	from	from	ADP
ftr-486	907	43	the	the	DET
ftr-486	907	44	discharge	discharge	NOUN
ftr-486	907	45	of	of	ADP
ftr-486	907	46	indebtedness	indebtedness	NOUN
ftr-486	907	47	.	.	PUNCT
ftr-486	908	1	these	these	DET
ftr-486	908	2	amounts	amount	NOUN
ftr-486	908	3	are	be	AUX
ftr-486	908	4	offsetting	offset	VERB
ftr-486	908	5	unless	unless	SCONJ
ftr-486	908	6	the	the	DET
ftr-486	908	7	seller	seller	NOUN
ftr-486	908	8	enjoys	enjoy	VERB
ftr-486	908	9	more	more	ADV
ftr-486	908	10	favorable	favorable	ADJ
ftr-486	908	11	treatment	treatment	NOUN
ftr-486	908	12	of	of	ADP
ftr-486	908	13	capital	capital	NOUN
ftr-486	908	14	gains	gain	NOUN
ftr-486	908	15	.	.	PUNCT
ftr-486	909	1	for	for	ADP
ftr-486	909	2	the	the	DET
ftr-486	909	3	buyer	buyer	NOUN
ftr-486	909	4	,	,	PUNCT
ftr-486	909	5	the	the	DET
ftr-486	909	6	purchase	purchase	NOUN
ftr-486	909	7	price	price	NOUN
ftr-486	909	8	(	(	PUNCT
ftr-486	909	9	basis	basis	NOUN
ftr-486	909	10	)	)	PUNCT
ftr-486	909	11	is	be	AUX
ftr-486	909	12	exaggerated	exaggerated	ADJ
ftr-486	909	13	,	,	PUNCT
ftr-486	909	14	but	but	CCONJ
ftr-486	909	15	interest	interest	NOUN
ftr-486	909	16	expense	expense	NOUN
ftr-486	909	17	is	be	AUX
ftr-486	909	18	understated	understate	VERB
ftr-486	909	19	by	by	ADP
ftr-486	909	20	the	the	DET
ftr-486	909	21	difference	difference	NOUN
ftr-486	909	22	between	between	ADP
ftr-486	909	23	the	the	DET
ftr-486	909	24	amount	amount	NOUN
ftr-486	909	25	really	really	ADV
ftr-486	909	26	borrowed	borrow	VERB
ftr-486	909	27	and	and	CCONJ
ftr-486	909	28	the	the	DET
ftr-486	909	29	larger	large	ADJ
ftr-486	909	30	amount	amount	NOUN
ftr-486	909	31	to	to	PART
ftr-486	909	32	be	be	AUX
ftr-486	909	33	repaid	repay	VERB
ftr-486	909	34	.	.	PUNCT
ftr-486	910	1	whether	whether	SCONJ
ftr-486	910	2	this	this	PRON
ftr-486	910	3	is	be	AUX
ftr-486	910	4	an	an	DET
ftr-486	910	5	advantage	advantage	NOUN
ftr-486	910	6	depends	depend	VERB
ftr-486	910	7	upon	upon	SCONJ
ftr-486	910	8	the	the	DET
ftr-486	910	9	length	length	NOUN
ftr-486	910	10	of	of	ADP
ftr-486	910	11	the	the	DET
ftr-486	910	12	loan	loan	NOUN
ftr-486	910	13	term	term	NOUN
ftr-486	910	14	as	as	ADP
ftr-486	910	15	compared	compare	VERB
ftr-486	910	16	to	to	ADP
ftr-486	910	17	the	the	DET
ftr-486	910	18	period	period	NOUN
ftr-486	910	19	for	for	ADP
ftr-486	910	20	cost	cost	NOUN
ftr-486	910	21	recovery	recovery	NOUN
ftr-486	910	22	of	of	ADP
ftr-486	910	23	the	the	DET
ftr-486	910	24	asset	asset	NOUN
ftr-486	910	25	to	to	PART
ftr-486	910	26	which	which	PRON
ftr-486	910	27	the	the	DET
ftr-486	910	28	additional	additional	ADJ
ftr-486	910	29	purchase	purchase	NOUN
ftr-486	910	30	price	price	NOUN
ftr-486	910	31	is	be	AUX
ftr-486	910	32	allocated	allocate	VERB
ftr-486	910	33	and	and	CCONJ
ftr-486	910	34	upon	upon	SCONJ
ftr-486	910	35	the	the	DET
ftr-486	910	36	cost	cost	NOUN
ftr-486	910	37	recovery	recovery	NOUN
ftr-486	910	38	devices	device	NOUN
ftr-486	910	39	used	use	VERB
ftr-486	910	40	for	for	ADP
ftr-486	910	41	the	the	DET
ftr-486	910	42	loan	loan	NOUN
ftr-486	910	43	and	and	CCONJ
ftr-486	910	44	assets	asset	NOUN
ftr-486	910	45	.	.	PUNCT
ftr-486	911	1	the	the	DET
ftr-486	911	2	excess	excess	ADJ
ftr-486	911	3	purchase	purchase	NOUN
ftr-486	911	4	price	price	NOUN
ftr-486	911	5	may	may	AUX
ftr-486	911	6	be	be	AUX
ftr-486	911	7	allocated	allocate	VERB
ftr-486	911	8	to	to	ADP
ftr-486	911	9	goodwill	goodwill	NOUN
ftr-486	911	10	or	or	CCONJ
ftr-486	911	11	another	another	DET
ftr-486	911	12	intangible	intangible	ADJ
ftr-486	911	13	asset	asset	NOUN
ftr-486	911	14	subject	subject	NOUN
ftr-486	911	15	to	to	ADP
ftr-486	911	16	section	section	NOUN
ftr-486	911	17	197.12	197.12	NUM
ftr-486	911	18	some	some	PRON
ftr-486	911	19	suggest	suggest	VERB
ftr-486	911	20	,	,	PUNCT
ftr-486	911	21	however	however	ADV
ftr-486	911	22	,	,	PUNCT
ftr-486	911	23	that	that	SCONJ
ftr-486	911	24	it	it	PRON
ftr-486	911	25	could	could	AUX
ftr-486	911	26	be	be	AUX
ftr-486	911	27	attributed	attribute	VERB
ftr-486	911	28	to	to	ADP
ftr-486	911	29	"	"	PUNCT
ftr-486	911	30	favorable	favorable	ADJ
ftr-486	911	31	financing	financing	NOUN
ftr-486	911	32	,	,	PUNCT
ftr-486	911	33	"	"	PUNCT
ftr-486	911	34	and	and	CCONJ
ftr-486	911	35	written	write	VERB
ftr-486	911	36	off	off	ADP
ftr-486	911	37	over	over	ADP
ftr-486	911	38	the	the	DET
ftr-486	911	39	life	life	NOUN
ftr-486	911	40	of	of	ADP
ftr-486	911	41	the	the	DET
ftr-486	911	42	loan	loan	NOUN
ftr-486	911	43	(	(	PUNCT
ftr-486	911	44	essentially	essentially	ADV
ftr-486	911	45	as	as	ADP
ftr-486	911	46	additional	additional	ADJ
ftr-486	911	47	interest	interest	NOUN
ftr-486	911	48	expense	expense	NOUN
ftr-486	911	49	)	)	PUNCT
ftr-486	911	50	.	.	PUNCT
ftr-486	912	1	2	2	NUM
ftr-486	912	2	'	'	PUNCT
ftr-486	912	3	if	if	SCONJ
ftr-486	912	4	interest	interest	NOUN
ftr-486	912	5	rates	rate	NOUN
ftr-486	912	6	have	have	AUX
ftr-486	912	7	fallen	fall	VERB
ftr-486	912	8	,	,	PUNCT
ftr-486	912	9	the	the	DET
ftr-486	912	10	seller	seller	NOUN
ftr-486	912	11	would	would	AUX
ftr-486	912	12	have	have	VERB
ftr-486	912	13	to	to	PART
ftr-486	912	14	pay	pay	VERB
ftr-486	912	15	a	a	DET
ftr-486	912	16	premium	premium	NOUN
ftr-486	912	17	to	to	PART
ftr-486	912	18	prepay	prepay	VERB
ftr-486	912	19	the	the	DET
ftr-486	912	20	debt	debt	NOUN
ftr-486	912	21	,	,	PUNCT
ftr-486	912	22	and	and	CCONJ
ftr-486	912	23	the	the	DET
ftr-486	912	24	buyer	buyer	NOUN
ftr-486	912	25	could	could	AUX
ftr-486	912	26	borrow	borrow	VERB
ftr-486	912	27	more	more	ADJ
ftr-486	912	28	than	than	ADP
ftr-486	912	29	the	the	DET
ftr-486	912	30	face	face	NOUN
ftr-486	912	31	amount	amount	NOUN
ftr-486	912	32	of	of	ADP
ftr-486	912	33	the	the	DET
ftr-486	912	34	debt	debt	NOUN
ftr-486	912	35	at	at	ADP
ftr-486	912	36	the	the	DET
ftr-486	912	37	stated	state	VERB
ftr-486	912	38	interest	interest	NOUN
ftr-486	912	39	rate	rate	NOUN
ftr-486	912	40	.	.	PUNCT
ftr-486	913	1	in	in	ADP
ftr-486	913	2	this	this	DET
ftr-486	913	3	case	case	NOUN
ftr-486	913	4	,	,	PUNCT
ftr-486	913	5	treating	treat	VERB
ftr-486	913	6	the	the	DET
ftr-486	913	7	purchase	purchase	NOUN
ftr-486	913	8	price	price	NOUN
ftr-486	913	9	as	as	ADP
ftr-486	913	10	the	the	DET
ftr-486	913	11	sum	sum	NOUN
ftr-486	913	12	of	of	ADP
ftr-486	913	13	the	the	DET
ftr-486	913	14	cash	cash	NOUN
ftr-486	913	15	transferred	transfer	VERB
ftr-486	913	16	and	and	CCONJ
ftr-486	913	17	the	the	DET
ftr-486	913	18	face	face	NOUN
ftr-486	913	19	amount	amount	NOUN
ftr-486	913	20	of	of	ADP
ftr-486	913	21	the	the	DET
ftr-486	913	22	liability	liability	NOUN
ftr-486	913	23	understates	understate	VERB
ftr-486	913	24	the	the	DET
ftr-486	913	25	seller	seller	NOUN
ftr-486	913	26	's	's	PART
ftr-486	913	27	amount	amount	NOUN
ftr-486	913	28	realized	realize	VERB
ftr-486	913	29	,	,	PUNCT
ftr-486	913	30	but	but	CCONJ
ftr-486	913	31	deprives	deprive	VERB
ftr-486	913	32	the	the	DET
ftr-486	913	33	seller	seller	NOUN
ftr-486	913	34	of	of	ADP
ftr-486	913	35	an	an	DET
ftr-486	913	36	equal	equal	ADJ
ftr-486	913	37	deduction	deduction	NOUN
ftr-486	913	38	for	for	ADP
ftr-486	913	39	the	the	DET
ftr-486	913	40	premium	premium	NOUN
ftr-486	913	41	.	.	PUNCT
ftr-486	914	1	in	in	ADP
ftr-486	914	2	the	the	DET
ftr-486	914	3	absence	absence	NOUN
ftr-486	914	4	of	of	ADP
ftr-486	914	5	a	a	DET
ftr-486	914	6	capital	capital	NOUN
ftr-486	914	7	gain	gain	NOUN
ftr-486	914	8	advantage	advantage	NOUN
ftr-486	914	9	or	or	CCONJ
ftr-486	914	10	capital	capital	NOUN
ftr-486	914	11	loss	loss	NOUN
ftr-486	914	12	disadvantage	disadvantage	NOUN
ftr-486	914	13	,	,	PUNCT
ftr-486	914	14	these	these	DET
ftr-486	914	15	amounts	amount	NOUN
ftr-486	914	16	offset	offset	VERB
ftr-486	914	17	.	.	PUNCT
ftr-486	915	1	the	the	DET
ftr-486	915	2	buyer	buyer	NOUN
ftr-486	915	3	's	's	PART
ftr-486	915	4	basis	basis	NOUN
ftr-486	915	5	is	be	AUX
ftr-486	915	6	understated	understate	VERB
ftr-486	915	7	,	,	PUNCT
ftr-486	915	8	and	and	CCONJ
ftr-486	915	9	the	the	DET
ftr-486	915	10	buyer	buyer	NOUN
ftr-486	915	11	has	have	VERB
ftr-486	915	12	excessive	excessive	ADJ
ftr-486	915	13	interest	interest	NOUN
ftr-486	915	14	deductions	deduction	NOUN
ftr-486	915	15	because	because	SCONJ
ftr-486	915	16	of	of	ADP
ftr-486	915	17	the	the	DET
ftr-486	915	18	failure	failure	NOUN
ftr-486	915	19	to	to	PART
ftr-486	915	20	take	take	VERB
ftr-486	915	21	account	account	NOUN
ftr-486	915	22	of	of	ADP
ftr-486	915	23	the	the	DET
ftr-486	915	24	bond	bond	NOUN
ftr-486	915	25	premium	premium	NOUN
ftr-486	915	26	,	,	PUNCT
ftr-486	915	27	the	the	DET
ftr-486	915	28	amortization	amortization	NOUN
ftr-486	915	29	of	of	ADP
ftr-486	915	30	which	which	PRON
ftr-486	915	31	would	would	AUX
ftr-486	915	32	effectively	effectively	ADV
ftr-486	915	33	reduce	reduce	VERB
ftr-486	915	34	its	its	PRON
ftr-486	915	35	interest	interest	NOUN
ftr-486	915	36	cost	cost	NOUN
ftr-486	915	37	to	to	ADP
ftr-486	915	38	markel'5	markel'5	NOUN
ftr-486	915	39	in	in	ADP
ftr-486	915	40	sum	sum	NOUN
ftr-486	915	41	,	,	PUNCT
ftr-486	915	42	if	if	SCONJ
ftr-486	915	43	interest	interest	NOUN
ftr-486	915	44	rates	rate	NOUN
ftr-486	915	45	have	have	AUX
ftr-486	915	46	risen	rise	VERB
ftr-486	915	47	,	,	PUNCT
ftr-486	915	48	the	the	DET
ftr-486	915	49	buyer	buyer	NOUN
ftr-486	915	50	understates	understate	VERB
ftr-486	915	51	interest	interest	NOUN
ftr-486	915	52	and	and	CCONJ
ftr-486	915	53	overstates	overstate	VERB
ftr-486	915	54	the	the	DET
ftr-486	915	55	purchase	purchase	NOUN
ftr-486	915	56	price	price	NOUN
ftr-486	915	57	,	,	PUNCT
ftr-486	915	58	while	while	SCONJ
ftr-486	915	59	the	the	DET
ftr-486	915	60	seller	seller	NOUN
ftr-486	915	61	is	be	AUX
ftr-486	915	62	understating	understate	VERB
ftr-486	915	63	ordinary	ordinary	ADJ
ftr-486	915	64	income	income	NOUN
ftr-486	915	65	and	and	CCONJ
ftr-486	915	66	overstating	overstating	NOUN
ftr-486	915	67	gain	gain	NOUN
ftr-486	915	68	,	,	PUNCT
ftr-486	915	69	which	which	PRON
ftr-486	915	70	could	could	AUX
ftr-486	915	71	be	be	AUX
ftr-486	915	72	capital	capital	NOUN
ftr-486	915	73	gain	gain	NOUN
ftr-486	915	74	.	.	PUNCT
ftr-486	916	1	if	if	SCONJ
ftr-486	916	2	interest	interest	NOUN
ftr-486	916	3	rates	rate	NOUN
ftr-486	916	4	have	have	AUX
ftr-486	916	5	fallen	fall	VERB
ftr-486	916	6	,	,	PUNCT
ftr-486	916	7	the	the	DET
ftr-486	916	8	buyer	buyer	NOUN
ftr-486	916	9	overstates	overstate	VERB
ftr-486	916	10	its	its	PRON
ftr-486	916	11	interest	interest	NOUN
ftr-486	916	12	deductions	deduction	NOUN
ftr-486	916	13	and	and	CCONJ
ftr-486	916	14	understates	understate	VERB
ftr-486	916	15	the	the	DET
ftr-486	916	16	purchase	purchase	NOUN
ftr-486	916	17	price	price	NOUN
ftr-486	916	18	,	,	PUNCT
ftr-486	916	19	while	while	SCONJ
ftr-486	916	20	the	the	DET
ftr-486	916	21	seller	seller	NOUN
ftr-486	916	22	could	could	AUX
ftr-486	916	23	be	be	AUX
ftr-486	916	24	understating	understate	VERB
ftr-486	916	25	capital	capital	NOUN
ftr-486	916	26	gain	gain	NOUN
ftr-486	916	27	and	and	CCONJ
ftr-486	916	28	overstating	overstate	VERB
ftr-486	916	29	ordinary	ordinary	ADJ
ftr-486	916	30	income	income	NOUN
ftr-486	916	31	.	.	PUNCT
ftr-486	917	1	however	however	ADV
ftr-486	917	2	,	,	PUNCT
ftr-486	917	3	even	even	ADV
ftr-486	917	4	in	in	ADP
ftr-486	917	5	the	the	DET
ftr-486	917	6	absence	absence	NOUN
ftr-486	917	7	of	of	ADP
ftr-486	917	8	an	an	DET
ftr-486	917	9	assumption	assumption	NOUN
ftr-486	917	10	of	of	ADP
ftr-486	917	11	liabilities	liability	NOUN
ftr-486	917	12	,	,	PUNCT
ftr-486	917	13	the	the	DET
ftr-486	917	14	parties	party	NOUN
ftr-486	917	15	may	may	AUX
ftr-486	917	16	have	have	VERB
ftr-486	917	17	a	a	DET
ftr-486	917	18	similar	similar	ADJ
ftr-486	917	19	opportunity	opportunity	NOUN
ftr-486	917	20	to	to	PART
ftr-486	917	21	misstate	misstate	VERB
ftr-486	917	22	interest	interest	NOUN
ftr-486	917	23	income	income	NOUN
ftr-486	917	24	and	and	CCONJ
ftr-486	917	25	123	123	NUM
ftr-486	917	26	.	.	PUNCT
ftr-486	918	1	i	i	PRON
ftr-486	918	2	d.	d.	PROPN
ftr-486	918	3	§	§	PROPN
ftr-486	918	4	19.04	19.04	NUM
ftr-486	918	5	at	at	ADP
ftr-486	918	6	19	19	NUM
ftr-486	918	7	-	-	SYM
ftr-486	918	8	9	9	NUM
ftr-486	918	9	.	.	NOUN
ftr-486	918	10	124	124	NUM
ftr-486	918	11	.	.	PUNCT
ftr-486	919	1	i	i	PRON
ftr-486	919	2	d.	d.	PROPN
ftr-486	919	3	§	§	PROPN
ftr-486	919	4	19.04	19.04	NUM
ftr-486	919	5	at	at	ADP
ftr-486	919	6	19	19	NUM
ftr-486	919	7	-	-	SYM
ftr-486	919	8	7	7	NUM
ftr-486	919	9	to	to	PART
ftr-486	919	10	19	19	NUM
ftr-486	919	11	-	-	SYM
ftr-486	919	12	8	8	NUM
ftr-486	919	13	.	.	NUM
ftr-486	919	14	125	125	NUM
ftr-486	919	15	.	.	PUNCT
ftr-486	920	1	the	the	DET
ftr-486	920	2	buyer	buyer	NOUN
ftr-486	920	3	can	can	AUX
ftr-486	920	4	accelerate	accelerate	VERB
ftr-486	920	5	the	the	DET
ftr-486	920	6	deduction	deduction	NOUN
ftr-486	920	7	for	for	ADP
ftr-486	920	8	this	this	DET
ftr-486	920	9	interest	interest	NOUN
ftr-486	920	10	by	by	ADP
ftr-486	920	11	paying	pay	VERB
ftr-486	920	12	off	off	ADP
ftr-486	920	13	the	the	DET
ftr-486	920	14	debt	debt	NOUN
ftr-486	920	15	.	.	PUNCT
ftr-486	921	1	see	see	VERB
ftr-486	921	2	shrago	shrago	PROPN
ftr-486	921	3	,	,	PUNCT
ftr-486	921	4	supra	supra	PROPN
ftr-486	921	5	note	note	NOUN
ftr-486	921	6	7	7	NUM
ftr-486	921	7	,	,	PUNCT
ftr-486	921	8	§	§	PROPN
ftr-486	921	9	19.04	19.04	NUM
ftr-486	921	10	at	at	ADP
ftr-486	921	11	19	19	NUM
ftr-486	921	12	-	-	SYM
ftr-486	921	13	10	10	NUM
ftr-486	921	14	.	.	PUNCT
ftr-486	922	1	19961	19961	NUM
ftr-486	922	2	florida	florida	PROPN
ftr-486	922	3	tax	tax	NOUN
ftr-486	922	4	review	review	NOUN
ftr-486	922	5	expense	expense	NOUN
ftr-486	922	6	.	.	PUNCT
ftr-486	923	1	'26	'26	NUM
ftr-486	923	2	in	in	ADP
ftr-486	923	3	the	the	DET
ftr-486	923	4	case	case	NOUN
ftr-486	923	5	of	of	ADP
ftr-486	923	6	a	a	DET
ftr-486	923	7	deferred	deferred	ADJ
ftr-486	923	8	payment	payment	NOUN
ftr-486	923	9	of	of	ADP
ftr-486	923	10	the	the	DET
ftr-486	923	11	purchase	purchase	NOUN
ftr-486	923	12	price	price	NOUN
ftr-486	923	13	,	,	PUNCT
ftr-486	923	14	interest	interest	NOUN
ftr-486	923	15	need	need	AUX
ftr-486	923	16	not	not	PART
ftr-486	923	17	be	be	AUX
ftr-486	923	18	provided	provide	VERB
ftr-486	923	19	at	at	ADP
ftr-486	923	20	a	a	DET
ftr-486	923	21	rate	rate	NOUN
ftr-486	923	22	higher	high	ADJ
ftr-486	923	23	than	than	ADP
ftr-486	923	24	the	the	DET
ftr-486	923	25	applicable	applicable	ADJ
ftr-486	923	26	federal	federal	ADJ
ftr-486	923	27	rate	rate	NOUN
ftr-486	923	28	(	(	PUNCT
ftr-486	923	29	afr	afr	PROPN
ftr-486	923	30	)	)	PUNCT
ftr-486	923	31	,	,	PUNCT
ftr-486	923	32	27	27	NUM
ftr-486	923	33	which	which	PRON
ftr-486	923	34	is	be	AUX
ftr-486	923	35	likely	likely	ADJ
ftr-486	923	36	to	to	PART
ftr-486	923	37	be	be	AUX
ftr-486	923	38	less	less	ADJ
ftr-486	923	39	than	than	ADP
ftr-486	923	40	the	the	DET
ftr-486	923	41	market	market	NOUN
ftr-486	923	42	rate	rate	NOUN
ftr-486	923	43	faced	face	VERB
ftr-486	923	44	by	by	ADP
ftr-486	923	45	the	the	DET
ftr-486	923	46	buyer	buyer	NOUN
ftr-486	923	47	.	.	PUNCT
ftr-486	924	1	28	28	NUM
ftr-486	925	1	if	if	SCONJ
ftr-486	925	2	the	the	DET
ftr-486	925	3	afr	afr	NOUN
ftr-486	925	4	is	be	AUX
ftr-486	925	5	used	use	VERB
ftr-486	925	6	,	,	PUNCT
ftr-486	925	7	the	the	DET
ftr-486	925	8	buyer	buyer	NOUN
ftr-486	925	9	probably	probably	ADV
ftr-486	925	10	understates	understate	VERB
ftr-486	925	11	interest	interest	NOUN
ftr-486	925	12	expense	expense	NOUN
ftr-486	925	13	and	and	CCONJ
ftr-486	925	14	overstates	overstate	VERB
ftr-486	925	15	the	the	DET
ftr-486	925	16	purchase	purchase	NOUN
ftr-486	925	17	price	price	NOUN
ftr-486	925	18	,	,	PUNCT
ftr-486	925	19	while	while	SCONJ
ftr-486	925	20	the	the	DET
ftr-486	925	21	seller	seller	NOUN
ftr-486	925	22	understates	understate	VERB
ftr-486	925	23	interest	interest	NOUN
ftr-486	925	24	income	income	NOUN
ftr-486	925	25	and	and	CCONJ
ftr-486	925	26	overstates	overstate	VERB
ftr-486	925	27	gain	gain	NOUN
ftr-486	925	28	,	,	PUNCT
ftr-486	925	29	which	which	PRON
ftr-486	925	30	could	could	AUX
ftr-486	925	31	be	be	AUX
ftr-486	925	32	capital	capital	NOUN
ftr-486	925	33	gain	gain	NOUN
ftr-486	925	34	.	.	PUNCT
ftr-486	926	1	since	since	SCONJ
ftr-486	926	2	there	there	PRON
ftr-486	926	3	is	be	VERB
ftr-486	926	4	no	no	DET
ftr-486	926	5	statutory	statutory	ADJ
ftr-486	926	6	rule	rule	NOUN
ftr-486	926	7	fixing	fix	VERB
ftr-486	926	8	a	a	DET
ftr-486	926	9	maximum	maximum	NOUN
ftr-486	926	10	rate,129	rate,129	PROPN
ftr-486	926	11	the	the	DET
ftr-486	926	12	parties	party	NOUN
ftr-486	926	13	might	might	AUX
ftr-486	926	14	also	also	ADV
ftr-486	926	15	have	have	VERB
ftr-486	926	16	an	an	DET
ftr-486	926	17	opportunity	opportunity	NOUN
ftr-486	926	18	to	to	PART
ftr-486	926	19	overstate	overstate	VERB
ftr-486	926	20	interest	interest	NOUN
ftr-486	926	21	and	and	CCONJ
ftr-486	926	22	understate	understate	VERB
ftr-486	926	23	the	the	DET
ftr-486	926	24	purchase	purchase	NOUN
ftr-486	926	25	price	price	NOUN
ftr-486	926	26	.	.	PUNCT
ftr-486	927	1	apparently	apparently	ADV
ftr-486	927	2	,	,	PUNCT
ftr-486	927	3	because	because	SCONJ
ftr-486	927	4	of	of	ADP
ftr-486	927	5	the	the	DET
ftr-486	927	6	difficulty	difficulty	NOUN
ftr-486	927	7	of	of	ADP
ftr-486	927	8	a	a	DET
ftr-486	927	9	subjective	subjective	ADJ
ftr-486	927	10	determination	determination	NOUN
ftr-486	927	11	of	of	ADP
ftr-486	927	12	the	the	DET
ftr-486	927	13	true	true	ADJ
ftr-486	927	14	interest	interest	NOUN
ftr-486	927	15	rate	rate	NOUN
ftr-486	927	16	implicit	implicit	ADJ
ftr-486	927	17	in	in	ADP
ftr-486	927	18	each	each	DET
ftr-486	927	19	transaction	transaction	NOUN
ftr-486	927	20	,	,	PUNCT
ftr-486	927	21	a	a	DET
ftr-486	927	22	decision	decision	NOUN
ftr-486	927	23	has	have	AUX
ftr-486	927	24	been	be	AUX
ftr-486	927	25	made	make	VERB
ftr-486	927	26	to	to	PART
ftr-486	927	27	live	live	VERB
ftr-486	927	28	with	with	ADP
ftr-486	927	29	this	this	DET
ftr-486	927	30	distortion	distortion	NOUN
ftr-486	927	31	.	.	PUNCT
ftr-486	928	1	given	give	VERB
ftr-486	928	2	this	this	DET
ftr-486	928	3	determination	determination	NOUN
ftr-486	928	4	,	,	PUNCT
ftr-486	928	5	it	it	PRON
ftr-486	928	6	generally	generally	ADV
ftr-486	928	7	seems	seem	VERB
ftr-486	928	8	unnecessary	unnecessary	ADJ
ftr-486	928	9	to	to	PART
ftr-486	928	10	try	try	VERB
ftr-486	928	11	to	to	PART
ftr-486	928	12	achieve	achieve	VERB
ftr-486	928	13	an	an	DET
ftr-486	928	14	accurate	accurate	ADJ
ftr-486	928	15	interest	interest	NOUN
ftr-486	928	16	rate	rate	NOUN
ftr-486	928	17	in	in	ADP
ftr-486	928	18	the	the	DET
ftr-486	928	19	case	case	NOUN
ftr-486	928	20	of	of	ADP
ftr-486	928	21	an	an	DET
ftr-486	928	22	assumption	assumption	NOUN
ftr-486	928	23	.	.	PUNCT
ftr-486	929	1	however	however	ADV
ftr-486	929	2	,	,	PUNCT
ftr-486	929	3	it	it	PRON
ftr-486	929	4	seems	seem	VERB
ftr-486	929	5	sensible	sensible	ADJ
ftr-486	929	6	to	to	PART
ftr-486	929	7	adjust	adjust	VERB
ftr-486	929	8	the	the	DET
ftr-486	929	9	interest	interest	NOUN
ftr-486	929	10	rate	rate	NOUN
ftr-486	929	11	on	on	ADP
ftr-486	929	12	an	an	DET
ftr-486	929	13	assumed	assumed	ADJ
ftr-486	929	14	liability	liability	NOUN
ftr-486	929	15	if	if	SCONJ
ftr-486	929	16	it	it	PRON
ftr-486	929	17	is	be	AUX
ftr-486	929	18	less	less	ADJ
ftr-486	929	19	than	than	ADP
ftr-486	929	20	the	the	DET
ftr-486	929	21	afr	afr	NOUN
ftr-486	929	22	.	.	PUNCT
ftr-486	930	1	one	one	NUM
ftr-486	930	2	additional	additional	ADJ
ftr-486	930	3	issue	issue	NOUN
ftr-486	930	4	involves	involve	VERB
ftr-486	930	5	the	the	DET
ftr-486	930	6	treatment	treatment	NOUN
ftr-486	930	7	of	of	ADP
ftr-486	930	8	nonrecourse	nonrecourse	NOUN
ftr-486	930	9	liabilities	liability	NOUN
ftr-486	930	10	,	,	PUNCT
ftr-486	930	11	which	which	PRON
ftr-486	930	12	,	,	PUNCT
ftr-486	930	13	by	by	ADP
ftr-486	930	14	statute	statute	NOUN
ftr-486	930	15	,	,	PUNCT
ftr-486	930	16	must	must	AUX
ftr-486	930	17	be	be	AUX
ftr-486	930	18	included	include	VERB
ftr-486	930	19	in	in	ADP
ftr-486	930	20	the	the	DET
ftr-486	930	21	selling	selling	NOUN
ftr-486	930	22	price	price	NOUN
ftr-486	930	23	at	at	ADP
ftr-486	930	24	face	face	NOUN
ftr-486	930	25	.	.	PUNCT
ftr-486	931	1	3	3	NUM
ftr-486	931	2	1	1	NUM
ftr-486	931	3	when	when	SCONJ
ftr-486	931	4	interest	interest	NOUN
ftr-486	931	5	rates	rate	NOUN
ftr-486	931	6	have	have	AUX
ftr-486	931	7	risen	rise	VERB
ftr-486	931	8	,	,	PUNCT
ftr-486	931	9	the	the	DET
ftr-486	931	10	sum	sum	NOUN
ftr-486	931	11	of	of	ADP
ftr-486	931	12	the	the	DET
ftr-486	931	13	other	other	ADJ
ftr-486	931	14	consideration	consideration	NOUN
ftr-486	931	15	and	and	CCONJ
ftr-486	931	16	the	the	DET
ftr-486	931	17	face	face	NOUN
ftr-486	931	18	amount	amount	NOUN
ftr-486	931	19	of	of	ADP
ftr-486	931	20	the	the	DET
ftr-486	931	21	debt	debt	NOUN
ftr-486	931	22	exceeds	exceed	VERB
ftr-486	931	23	the	the	DET
ftr-486	931	24	fair	fair	ADJ
ftr-486	931	25	market	market	NOUN
ftr-486	931	26	value	value	NOUN
ftr-486	931	27	of	of	ADP
ftr-486	931	28	the	the	DET
ftr-486	931	29	property	property	NOUN
ftr-486	931	30	.	.	PUNCT
ftr-486	932	1	3	3	X
ftr-486	932	2	'	'	PUNCT
ftr-486	932	3	for	for	ADP
ftr-486	932	4	the	the	DET
ftr-486	932	5	seller	seller	NOUN
ftr-486	932	6	,	,	PUNCT
ftr-486	932	7	this	this	PRON
ftr-486	932	8	could	could	AUX
ftr-486	932	9	again	again	ADV
ftr-486	932	10	be	be	AUX
ftr-486	932	11	said	say	VERB
ftr-486	932	12	to	to	PART
ftr-486	932	13	result	result	VERB
ftr-486	932	14	in	in	ADP
ftr-486	932	15	overstatement	overstatement	NOUN
ftr-486	932	16	of	of	ADP
ftr-486	932	17	the	the	DET
ftr-486	932	18	amount	amount	NOUN
ftr-486	932	19	realized	realize	VERB
ftr-486	932	20	and	and	CCONJ
ftr-486	932	21	understatement	understatement	NOUN
ftr-486	932	22	of	of	ADP
ftr-486	932	23	discharge	discharge	NOUN
ftr-486	932	24	of	of	ADP
ftr-486	932	25	indebtedness	indebtedness	NOUN
ftr-486	932	26	income	income	NOUN
ftr-486	932	27	.	.	PUNCT
ftr-486	933	1	32	32	NUM
ftr-486	933	2	in	in	ADP
ftr-486	933	3	the	the	DET
ftr-486	933	4	buyer	buyer	NOUN
ftr-486	933	5	's	's	PART
ftr-486	933	6	case	case	NOUN
ftr-486	933	7	,	,	PUNCT
ftr-486	933	8	although	although	SCONJ
ftr-486	933	9	there	there	PRON
ftr-486	933	10	is	be	VERB
ftr-486	933	11	authority	authority	NOUN
ftr-486	933	12	to	to	PART
ftr-486	933	13	include	include	VERB
ftr-486	933	14	the	the	DET
ftr-486	933	15	liability	liability	NOUN
ftr-486	933	16	in	in	ADP
ftr-486	933	17	basis	basis	NOUN
ftr-486	933	18	to	to	PART
ftr-486	933	19	bring	bring	VERB
ftr-486	933	20	basis	basis	NOUN
ftr-486	933	21	up	up	ADP
ftr-486	933	22	to	to	ADP
ftr-486	933	23	fair	fair	ADJ
ftr-486	933	24	market	market	NOUN
ftr-486	933	25	value	value	NOUN
ftr-486	933	26	,	,	PUNCT
ftr-486	933	27	normally	normally	ADV
ftr-486	933	28	when	when	SCONJ
ftr-486	933	29	the	the	DET
ftr-486	933	30	sum	sum	NOUN
ftr-486	933	31	of	of	ADP
ftr-486	933	32	other	other	ADJ
ftr-486	933	33	consideration	consideration	NOUN
ftr-486	933	34	and	and	CCONJ
ftr-486	933	35	the	the	DET
ftr-486	933	36	face	face	NOUN
ftr-486	933	37	amount	amount	NOUN
ftr-486	933	38	of	of	ADP
ftr-486	933	39	contingent	contingent	ADJ
ftr-486	933	40	liability	liability	NOUN
ftr-486	933	41	exceed	exceed	VERB
ftr-486	933	42	the	the	DET
ftr-486	933	43	value	value	NOUN
ftr-486	933	44	of	of	ADP
ftr-486	933	45	the	the	DET
ftr-486	933	46	property	property	NOUN
ftr-486	933	47	acquired	acquire	VERB
ftr-486	933	48	,	,	PUNCT
ftr-486	933	49	basis	basis	NOUN
ftr-486	933	50	does	do	AUX
ftr-486	933	51	not	not	PART
ftr-486	933	52	include	include	VERB
ftr-486	933	53	the	the	DET
ftr-486	933	54	amount	amount	NOUN
ftr-486	933	55	of	of	ADP
ftr-486	933	56	the	the	DET
ftr-486	933	57	liability.133	liability.133	PROPN
ftr-486	933	58	if	if	SCONJ
ftr-486	933	59	the	the	DET
ftr-486	933	60	basis	basis	NOUN
ftr-486	933	61	is	be	AUX
ftr-486	933	62	effectively	effectively	ADV
ftr-486	933	63	limited	limit	VERB
ftr-486	933	64	to	to	ADP
ftr-486	933	65	the	the	DET
ftr-486	933	66	cash	cash	NOUN
ftr-486	933	67	outlay	outlay	NOUN
ftr-486	933	68	,	,	PUNCT
ftr-486	933	69	the	the	DET
ftr-486	933	70	purchase	purchase	NOUN
ftr-486	933	71	price	price	NOUN
ftr-486	933	72	is	be	AUX
ftr-486	933	73	understated	understate	VERB
ftr-486	933	74	.	.	PUNCT
ftr-486	934	1	this	this	PRON
ftr-486	934	2	does	do	AUX
ftr-486	934	3	not	not	PART
ftr-486	934	4	appear	appear	VERB
ftr-486	934	5	appropriate	appropriate	ADJ
ftr-486	934	6	in	in	ADP
ftr-486	934	7	these	these	DET
ftr-486	934	8	circumstances	circumstance	NOUN
ftr-486	934	9	since	since	SCONJ
ftr-486	934	10	the	the	DET
ftr-486	934	11	buyer	buyer	NOUN
ftr-486	934	12	still	still	ADV
ftr-486	934	13	has	have	VERB
ftr-486	934	14	an	an	DET
ftr-486	934	15	economic	economic	ADJ
ftr-486	934	16	incentive	incentive	NOUN
ftr-486	934	17	to	to	PART
ftr-486	934	18	pay	pay	VERB
ftr-486	934	19	the	the	DET
ftr-486	934	20	liability	liability	NOUN
ftr-486	934	21	,	,	PUNCT
ftr-486	934	22	which	which	PRON
ftr-486	934	23	it	it	PRON
ftr-486	934	24	is	be	AUX
ftr-486	934	25	valuing	value	VERB
ftr-486	934	26	at	at	ADP
ftr-486	934	27	fair	fair	ADJ
ftr-486	934	28	market	market	NOUN
ftr-486	934	29	value	value	NOUN
ftr-486	934	30	.	.	PUNCT
ftr-486	935	1	"3	"3	NOUN
ftr-486	935	2	126	126	NUM
ftr-486	935	3	.	.	PUNCT
ftr-486	936	1	keyes	keyes	PROPN
ftr-486	936	2	,	,	PUNCT
ftr-486	936	3	supra	supra	PROPN
ftr-486	936	4	note	note	NOUN
ftr-486	936	5	2	2	NUM
ftr-486	936	6	,	,	PUNCT
ftr-486	936	7	§	§	PROPN
ftr-486	936	8	21.03[2	21.03[2	X
ftr-486	936	9	]	]	PUNCT
ftr-486	936	10	at	at	ADP
ftr-486	936	11	21	21	NUM
ftr-486	936	12	-	-	SYM
ftr-486	936	13	10	10	NUM
ftr-486	936	14	.	.	PUNCT
ftr-486	937	1	127	127	NUM
ftr-486	937	2	.	.	PUNCT
ftr-486	938	1	irc	irc	PROPN
ftr-486	938	2	§	§	PROPN
ftr-486	938	3	§	§	PROPN
ftr-486	938	4	483	483	NUM
ftr-486	938	5	,	,	PUNCT
ftr-486	938	6	1274	1274	NUM
ftr-486	938	7	.	.	PUNCT
ftr-486	939	1	128	128	NUM
ftr-486	939	2	.	.	PUNCT
ftr-486	940	1	irc	irc	PROPN
ftr-486	940	2	§	§	PROPN
ftr-486	940	3	1274(d	1274(d	NUM
ftr-486	940	4	)	)	PUNCT
ftr-486	940	5	(	(	PUNCT
ftr-486	940	6	basing	base	VERB
ftr-486	940	7	the	the	DET
ftr-486	940	8	afr	afr	NOUN
ftr-486	940	9	on	on	ADP
ftr-486	940	10	the	the	DET
ftr-486	940	11	average	average	ADJ
ftr-486	940	12	yield	yield	NOUN
ftr-486	940	13	on	on	ADP
ftr-486	940	14	treasury	treasury	NOUN
ftr-486	940	15	obligations	obligation	NOUN
ftr-486	940	16	of	of	ADP
ftr-486	940	17	comparable	comparable	ADJ
ftr-486	940	18	length	length	NOUN
ftr-486	940	19	)	)	PUNCT
ftr-486	940	20	.	.	PUNCT
ftr-486	941	1	129	129	NUM
ftr-486	941	2	.	.	PUNCT
ftr-486	942	1	the	the	DET
ftr-486	942	2	irs	irs	PROPN
ftr-486	942	3	has	have	VERB
ftr-486	942	4	the	the	DET
ftr-486	942	5	power	power	NOUN
ftr-486	942	6	to	to	PART
ftr-486	942	7	reduce	reduce	VERB
ftr-486	942	8	above	above	ADP
ftr-486	942	9	-	-	PUNCT
ftr-486	942	10	market	market	NOUN
ftr-486	942	11	interest	interest	NOUN
ftr-486	942	12	in	in	ADP
ftr-486	942	13	the	the	DET
ftr-486	942	14	case	case	NOUN
ftr-486	942	15	of	of	ADP
ftr-486	942	16	a	a	DET
ftr-486	942	17	"	"	PUNCT
ftr-486	942	18	potentially	potentially	ADV
ftr-486	942	19	abusive	abusive	ADJ
ftr-486	942	20	transaction	transaction	NOUN
ftr-486	942	21	.	.	PUNCT
ftr-486	942	22	"	"	PUNCT
ftr-486	943	1	irc	irc	ADV
ftr-486	943	2	§	§	PROPN
ftr-486	943	3	1274(b)(3	1274(b)(3	NUM
ftr-486	943	4	)	)	PUNCT
ftr-486	943	5	;	;	PUNCT
ftr-486	943	6	prop	prop	NOUN
ftr-486	943	7	.	.	PUNCT
ftr-486	943	8	regs	regs	PROPN
ftr-486	943	9	.	.	PUNCT
ftr-486	944	1	§	§	PROPN
ftr-486	944	2	1.1274	1.1274	NUM
ftr-486	944	3	-	-	SYM
ftr-486	944	4	1(d	1(d	NUM
ftr-486	944	5	)	)	PUNCT
ftr-486	944	6	.	.	PUNCT
ftr-486	945	1	see	see	VERB
ftr-486	945	2	schler	schler	NOUN
ftr-486	945	3	,	,	PUNCT
ftr-486	945	4	supra	supra	PROPN
ftr-486	945	5	note	note	NOUN
ftr-486	945	6	2	2	NUM
ftr-486	945	7	,	,	PUNCT
ftr-486	945	8	at	at	ADP
ftr-486	945	9	645	645	NUM
ftr-486	945	10	.	.	PUNCT
ftr-486	945	11	130	130	NUM
ftr-486	945	12	.	.	PUNCT
ftr-486	946	1	irc	irc	PROPN
ftr-486	946	2	§	§	PROPN
ftr-486	946	3	7701(g	7701(g	NUM
ftr-486	946	4	)	)	PUNCT
ftr-486	946	5	.	.	PUNCT
ftr-486	947	1	131	131	X
ftr-486	947	2	.	.	PUNCT
ftr-486	948	1	see	see	VERB
ftr-486	948	2	shrago	shrago	PROPN
ftr-486	948	3	,	,	PUNCT
ftr-486	948	4	supra	supra	PROPN
ftr-486	948	5	note	note	NOUN
ftr-486	948	6	7	7	NUM
ftr-486	948	7	,	,	PUNCT
ftr-486	948	8	§	§	NOUN
ftr-486	948	9	19.05[2	19.05[2	NUM
ftr-486	948	10	]	]	PUNCT
ftr-486	948	11	at	at	ADP
ftr-486	948	12	19	19	NUM
ftr-486	948	13	-	-	SYM
ftr-486	948	14	16	16	NUM
ftr-486	948	15	.	.	PUNCT
ftr-486	949	1	132	132	NUM
ftr-486	949	2	.	.	PUNCT
ftr-486	950	1	tufts	tuft	NOUN
ftr-486	950	2	v.	v.	ADP
ftr-486	950	3	commissioner	commissioner	PROPN
ftr-486	950	4	,	,	PUNCT
ftr-486	950	5	461	461	NUM
ftr-486	950	6	u.s	u.s	PROPN
ftr-486	950	7	.	.	PROPN
ftr-486	950	8	300	300	NUM
ftr-486	950	9	,	,	PUNCT
ftr-486	950	10	319	319	NUM
ftr-486	950	11	(	(	PUNCT
ftr-486	950	12	1983	1983	NUM
ftr-486	950	13	)	)	PUNCT
ftr-486	950	14	(	(	PUNCT
ftr-486	950	15	o'connor	o'connor	PROPN
ftr-486	950	16	,	,	PUNCT
ftr-486	950	17	j.	j.	PROPN
ftr-486	950	18	,	,	PUNCT
ftr-486	950	19	concurring	concur	VERB
ftr-486	950	20	)	)	PUNCT
ftr-486	950	21	.	.	PUNCT
ftr-486	951	1	133	133	NUM
ftr-486	951	2	.	.	PUNCT
ftr-486	952	1	see	see	VERB
ftr-486	952	2	shrago	shrago	PROPN
ftr-486	952	3	,	,	PUNCT
ftr-486	952	4	supra	supra	PROPN
ftr-486	952	5	note	note	NOUN
ftr-486	952	6	7	7	NUM
ftr-486	952	7	,	,	PUNCT
ftr-486	952	8	§	§	NOUN
ftr-486	952	9	19.05[2	19.05[2	NUM
ftr-486	952	10	]	]	PUNCT
ftr-486	952	11	at	at	ADP
ftr-486	952	12	19	19	NUM
ftr-486	952	13	-	-	SYM
ftr-486	952	14	16	16	NUM
ftr-486	952	15	.	.	PUNCT
ftr-486	952	16	134	134	NUM
ftr-486	952	17	.	.	PUNCT
ftr-486	953	1	i	i	PRON
ftr-486	953	2	d.	d.	VERB
ftr-486	954	1	[	[	X
ftr-486	954	2	vol	vol	VERB
ftr-486	954	3	2:12	2:12	NUM
ftr-486	954	4	assumption	assumption	NOUN
ftr-486	954	5	of	of	ADP
ftr-486	954	6	contingent	contingent	ADJ
ftr-486	954	7	liabilities	liability	NOUN
ftr-486	954	8	on	on	ADP
ftr-486	954	9	sale	sale	NOUN
ftr-486	954	10	of	of	ADP
ftr-486	954	11	a	a	DET
ftr-486	954	12	business	business	NOUN
ftr-486	954	13	appendix	appendix	NOUN
ftr-486	954	14	h	h	NOUN
ftr-486	954	15	impact	impact	NOUN
ftr-486	954	16	of	of	ADP
ftr-486	954	17	difference	difference	NOUN
ftr-486	954	18	between	between	ADP
ftr-486	954	19	discount	discount	NOUN
ftr-486	954	20	rate	rate	NOUN
ftr-486	954	21	&	&	CCONJ
ftr-486	954	22	rate	rate	NOUN
ftr-486	954	23	inherent	inherent	ADJ
ftr-486	954	24	in	in	ADP
ftr-486	954	25	agreement	agreement	NOUN
ftr-486	954	26	in	in	ADP
ftr-486	954	27	order	order	NOUN
ftr-486	954	28	to	to	PART
ftr-486	954	29	focus	focus	VERB
ftr-486	954	30	on	on	ADP
ftr-486	954	31	differences	difference	NOUN
ftr-486	954	32	between	between	ADP
ftr-486	954	33	the	the	DET
ftr-486	954	34	assumed	assumed	ADJ
ftr-486	954	35	discount	discount	NOUN
ftr-486	954	36	rate	rate	NOUN
ftr-486	954	37	and	and	CCONJ
ftr-486	954	38	that	that	SCONJ
ftr-486	954	39	faced	face	VERB
ftr-486	954	40	by	by	ADP
ftr-486	954	41	the	the	DET
ftr-486	954	42	parties	party	NOUN
ftr-486	954	43	,	,	PUNCT
ftr-486	954	44	the	the	DET
ftr-486	954	45	discussion	discussion	NOUN
ftr-486	954	46	in	in	ADP
ftr-486	954	47	the	the	DET
ftr-486	954	48	following	follow	VERB
ftr-486	954	49	paragraphs	paragraph	NOUN
ftr-486	954	50	assumes	assume	VERB
ftr-486	954	51	that	that	SCONJ
ftr-486	954	52	the	the	DET
ftr-486	954	53	tax	tax	NOUN
ftr-486	954	54	rate	rate	NOUN
ftr-486	954	55	at	at	ADP
ftr-486	954	56	the	the	DET
ftr-486	954	57	time	time	NOUN
ftr-486	954	58	of	of	ADP
ftr-486	954	59	payment	payment	NOUN
ftr-486	954	60	is	be	AUX
ftr-486	954	61	the	the	DET
ftr-486	954	62	same	same	ADJ
ftr-486	954	63	as	as	ADP
ftr-486	954	64	when	when	SCONJ
ftr-486	954	65	the	the	DET
ftr-486	954	66	liability	liability	NOUN
ftr-486	954	67	arose	arise	VERB
ftr-486	954	68	.	.	PUNCT
ftr-486	955	1	a.	a.	NOUN
ftr-486	955	2	the	the	DET
ftr-486	955	3	employer	employer	NOUN
ftr-486	955	4	if	if	SCONJ
ftr-486	955	5	the	the	DET
ftr-486	955	6	employer	employer	NOUN
ftr-486	955	7	were	be	AUX
ftr-486	955	8	granted	grant	VERB
ftr-486	955	9	a	a	DET
ftr-486	955	10	deduction	deduction	NOUN
ftr-486	955	11	for	for	ADP
ftr-486	955	12	the	the	DET
ftr-486	955	13	deferred	defer	VERB
ftr-486	955	14	compensation	compensation	NOUN
ftr-486	955	15	when	when	SCONJ
ftr-486	955	16	it	it	PRON
ftr-486	955	17	was	be	AUX
ftr-486	955	18	earned	earn	VERB
ftr-486	955	19	,	,	PUNCT
ftr-486	955	20	it	it	PRON
ftr-486	955	21	could	could	AUX
ftr-486	955	22	invest	invest	VERB
ftr-486	955	23	the	the	DET
ftr-486	955	24	tax	tax	NOUN
ftr-486	955	25	savings	saving	NOUN
ftr-486	955	26	at	at	ADP
ftr-486	955	27	its	its	PRON
ftr-486	955	28	after	after	ADP
ftr-486	955	29	tax	tax	NOUN
ftr-486	955	30	rate	rate	NOUN
ftr-486	955	31	of	of	ADP
ftr-486	955	32	interest	interest	NOUN
ftr-486	955	33	.	.	PUNCT
ftr-486	956	1	when	when	SCONJ
ftr-486	956	2	the	the	DET
ftr-486	956	3	deduction	deduction	NOUN
ftr-486	956	4	is	be	AUX
ftr-486	956	5	deferred	defer	VERB
ftr-486	956	6	,	,	PUNCT
ftr-486	956	7	the	the	DET
ftr-486	956	8	tax	tax	NOUN
ftr-486	956	9	savings	saving	NOUN
ftr-486	956	10	increase	increase	NOUN
ftr-486	956	11	by	by	ADP
ftr-486	956	12	the	the	DET
ftr-486	956	13	rate	rate	NOUN
ftr-486	956	14	of	of	ADP
ftr-486	956	15	return	return	NOUN
ftr-486	956	16	inherent	inherent	ADJ
ftr-486	956	17	in	in	ADP
ftr-486	956	18	the	the	DET
ftr-486	956	19	arrangement	arrangement	NOUN
ftr-486	956	20	,	,	PUNCT
ftr-486	956	21	which	which	PRON
ftr-486	956	22	might	might	AUX
ftr-486	956	23	not	not	PART
ftr-486	956	24	be	be	AUX
ftr-486	956	25	the	the	DET
ftr-486	956	26	employer	employer	NOUN
ftr-486	956	27	's	's	PART
ftr-486	956	28	after	after	ADP
ftr-486	956	29	-	-	PUNCT
ftr-486	956	30	tax	tax	NOUN
ftr-486	956	31	rate	rate	NOUN
ftr-486	956	32	.	.	PUNCT
ftr-486	957	1	the	the	DET
ftr-486	957	2	deferred	defer	VERB
ftr-486	957	3	deduction	deduction	NOUN
ftr-486	957	4	is	be	AUX
ftr-486	957	5	worth	worth	ADJ
ftr-486	957	6	more	more	ADJ
ftr-486	957	7	than	than	ADP
ftr-486	957	8	an	an	DET
ftr-486	957	9	immediate	immediate	ADJ
ftr-486	957	10	deduction	deduction	NOUN
ftr-486	957	11	for	for	ADP
ftr-486	957	12	an	an	DET
ftr-486	957	13	employer	employer	NOUN
ftr-486	957	14	who	who	PRON
ftr-486	957	15	credits	credit	VERB
ftr-486	957	16	the	the	DET
ftr-486	957	17	employee	employee	NOUN
ftr-486	957	18	with	with	ADP
ftr-486	957	19	more	more	ADJ
ftr-486	957	20	than	than	SCONJ
ftr-486	957	21	it	it	PRON
ftr-486	957	22	actually	actually	ADV
ftr-486	957	23	earns	earn	VERB
ftr-486	957	24	and	and	CCONJ
ftr-486	957	25	is	be	AUX
ftr-486	957	26	less	less	ADV
ftr-486	957	27	valuable	valuable	ADJ
ftr-486	957	28	for	for	ADP
ftr-486	957	29	an	an	DET
ftr-486	957	30	employer	employer	NOUN
ftr-486	957	31	who	who	PRON
ftr-486	957	32	increases	increase	VERB
ftr-486	957	33	the	the	DET
ftr-486	957	34	employee	employee	NOUN
ftr-486	957	35	's	's	PART
ftr-486	957	36	benefit	benefit	NOUN
ftr-486	957	37	by	by	ADP
ftr-486	957	38	less	less	ADJ
ftr-486	957	39	than	than	ADP
ftr-486	957	40	its	its	PRON
ftr-486	957	41	after	after	ADP
ftr-486	957	42	-	-	PUNCT
ftr-486	957	43	tax	tax	NOUN
ftr-486	957	44	rate	rate	NOUN
ftr-486	957	45	of	of	ADP
ftr-486	957	46	return	return	NOUN
ftr-486	957	47	.	.	PUNCT
ftr-486	958	1	if	if	SCONJ
ftr-486	958	2	the	the	DET
ftr-486	958	3	original	original	ADJ
ftr-486	958	4	intent	intent	NOUN
ftr-486	958	5	was	be	AUX
ftr-486	958	6	to	to	PART
ftr-486	958	7	credit	credit	VERB
ftr-486	958	8	the	the	DET
ftr-486	958	9	employee	employee	NOUN
ftr-486	958	10	at	at	ADP
ftr-486	958	11	the	the	DET
ftr-486	958	12	rate	rate	NOUN
ftr-486	958	13	earned	earn	VERB
ftr-486	958	14	,	,	PUNCT
ftr-486	958	15	there	there	PRON
ftr-486	958	16	is	be	VERB
ftr-486	958	17	no	no	DET
ftr-486	958	18	reason	reason	NOUN
ftr-486	958	19	to	to	PART
ftr-486	958	20	expect	expect	VERB
ftr-486	958	21	actual	actual	ADJ
ftr-486	958	22	results	result	NOUN
ftr-486	958	23	to	to	PART
ftr-486	958	24	be	be	AUX
ftr-486	958	25	biased	bias	VERB
ftr-486	958	26	in	in	ADP
ftr-486	958	27	either	either	DET
ftr-486	958	28	direction	direction	NOUN
ftr-486	958	29	.	.	PUNCT
ftr-486	959	1	moreover	moreover	ADV
ftr-486	959	2	,	,	PUNCT
ftr-486	959	3	the	the	DET
ftr-486	959	4	deduction	deduction	NOUN
ftr-486	959	5	could	could	AUX
ftr-486	959	6	be	be	AUX
ftr-486	959	7	viewed	view	VERB
ftr-486	959	8	as	as	ADP
ftr-486	959	9	correct	correct	ADJ
ftr-486	959	10	if	if	SCONJ
ftr-486	959	11	the	the	DET
ftr-486	959	12	employer	employer	NOUN
ftr-486	959	13	's	's	PART
ftr-486	959	14	investment	investment	NOUN
ftr-486	959	15	return	return	NOUN
ftr-486	959	16	is	be	AUX
ftr-486	959	17	said	say	VERB
ftr-486	959	18	to	to	PART
ftr-486	959	19	have	have	AUX
ftr-486	959	20	increased	increase	VERB
ftr-486	959	21	or	or	CCONJ
ftr-486	959	22	decreased	decrease	VERB
ftr-486	959	23	the	the	DET
ftr-486	959	24	compensation	compensation	NOUN
ftr-486	959	25	,	,	PUNCT
ftr-486	959	26	as	as	SCONJ
ftr-486	959	27	the	the	DET
ftr-486	959	28	case	case	NOUN
ftr-486	959	29	may	may	AUX
ftr-486	959	30	be	be	AUX
ftr-486	959	31	.	.	PUNCT
ftr-486	960	1	an	an	DET
ftr-486	960	2	employer	employer	NOUN
ftr-486	960	3	who	who	PRON
ftr-486	960	4	originally	originally	ADV
ftr-486	960	5	intends	intend	VERB
ftr-486	960	6	to	to	PART
ftr-486	960	7	pay	pay	VERB
ftr-486	960	8	the	the	DET
ftr-486	960	9	employee	employee	NOUN
ftr-486	960	10	at	at	ADP
ftr-486	960	11	a	a	DET
ftr-486	960	12	rate	rate	NOUN
ftr-486	960	13	less	less	ADJ
ftr-486	960	14	than	than	SCONJ
ftr-486	960	15	it	it	PRON
ftr-486	960	16	expects	expect	VERB
ftr-486	960	17	to	to	PART
ftr-486	960	18	earn	earn	VERB
ftr-486	960	19	would	would	AUX
ftr-486	960	20	(	(	PUNCT
ftr-486	960	21	all	all	DET
ftr-486	960	22	other	other	ADJ
ftr-486	960	23	things	thing	NOUN
ftr-486	960	24	being	be	AUX
ftr-486	960	25	equal	equal	ADJ
ftr-486	960	26	)	)	PUNCT
ftr-486	960	27	be	be	AUX
ftr-486	960	28	worse	bad	ADJ
ftr-486	960	29	off	off	ADP
ftr-486	960	30	with	with	ADP
ftr-486	960	31	the	the	DET
ftr-486	960	32	deferred	defer	VERB
ftr-486	960	33	deduction	deduction	NOUN
ftr-486	960	34	than	than	SCONJ
ftr-486	960	35	if	if	SCONJ
ftr-486	960	36	it	it	PRON
ftr-486	960	37	paid	pay	VERB
ftr-486	960	38	cash	cash	NOUN
ftr-486	960	39	compensation	compensation	NOUN
ftr-486	960	40	and	and	CCONJ
ftr-486	960	41	borrowed	borrow	VERB
ftr-486	960	42	or	or	CCONJ
ftr-486	960	43	otherwise	otherwise	ADV
ftr-486	960	44	obtained	obtain	VERB
ftr-486	960	45	equivalent	equivalent	ADJ
ftr-486	960	46	funds	fund	NOUN
ftr-486	960	47	from	from	ADP
ftr-486	960	48	the	the	DET
ftr-486	960	49	employee	employee	NOUN
ftr-486	960	50	or	or	CCONJ
ftr-486	960	51	other	other	ADJ
ftr-486	960	52	sources	source	NOUN
ftr-486	960	53	.	.	PUNCT
ftr-486	961	1	by	by	ADP
ftr-486	961	2	borrowing	borrow	VERB
ftr-486	961	3	elsewhere	elsewhere	ADV
ftr-486	961	4	,	,	PUNCT
ftr-486	961	5	it	it	PRON
ftr-486	961	6	would	would	AUX
ftr-486	961	7	benefit	benefit	VERB
ftr-486	961	8	from	from	ADP
ftr-486	961	9	the	the	DET
ftr-486	961	10	spread	spread	NOUN
ftr-486	961	11	in	in	ADP
ftr-486	961	12	rates	rate	NOUN
ftr-486	961	13	without	without	ADP
ftr-486	961	14	reducing	reduce	VERB
ftr-486	961	15	the	the	DET
ftr-486	961	16	value	value	NOUN
ftr-486	961	17	of	of	ADP
ftr-486	961	18	its	its	PRON
ftr-486	961	19	tax	tax	NOUN
ftr-486	961	20	deduction	deduction	NOUN
ftr-486	961	21	for	for	ADP
ftr-486	961	22	compensation	compensation	NOUN
ftr-486	961	23	.	.	PUNCT
ftr-486	962	1	one	one	NUM
ftr-486	962	2	reason	reason	NOUN
ftr-486	962	3	not	not	PART
ftr-486	962	4	to	to	PART
ftr-486	962	5	be	be	AUX
ftr-486	962	6	concerned	concern	VERB
ftr-486	962	7	about	about	ADP
ftr-486	962	8	the	the	DET
ftr-486	962	9	effect	effect	NOUN
ftr-486	962	10	of	of	ADP
ftr-486	962	11	a	a	DET
ftr-486	962	12	deferred	defer	VERB
ftr-486	962	13	compensation	compensation	NOUN
ftr-486	962	14	arrangement	arrangement	NOUN
ftr-486	962	15	in	in	ADP
ftr-486	962	16	these	these	DET
ftr-486	962	17	circumstances	circumstance	NOUN
ftr-486	962	18	is	be	AUX
ftr-486	962	19	that	that	SCONJ
ftr-486	962	20	the	the	DET
ftr-486	962	21	spread	spread	NOUN
ftr-486	962	22	in	in	ADP
ftr-486	962	23	rates	rate	NOUN
ftr-486	962	24	could	could	AUX
ftr-486	962	25	occur	occur	VERB
ftr-486	962	26	because	because	SCONJ
ftr-486	962	27	the	the	DET
ftr-486	962	28	employer	employer	NOUN
ftr-486	962	29	is	be	AUX
ftr-486	962	30	not	not	PART
ftr-486	962	31	currently	currently	ADV
ftr-486	962	32	taxable	taxable	ADJ
ftr-486	962	33	and	and	CCONJ
ftr-486	962	34	it	it	PRON
ftr-486	962	35	retains	retain	VERB
ftr-486	962	36	the	the	DET
ftr-486	962	37	benefit	benefit	NOUN
ftr-486	962	38	of	of	ADP
ftr-486	962	39	the	the	DET
ftr-486	962	40	tax	tax	NOUN
ftr-486	962	41	exemption	exemption	NOUN
ftr-486	962	42	by	by	ADP
ftr-486	962	43	offering	offer	VERB
ftr-486	962	44	the	the	DET
ftr-486	962	45	employee	employee	NOUN
ftr-486	962	46	the	the	DET
ftr-486	962	47	equivalent	equivalent	NOUN
ftr-486	962	48	of	of	ADP
ftr-486	962	49	an	an	DET
ftr-486	962	50	after	after	ADP
ftr-486	962	51	-	-	PUNCT
ftr-486	962	52	tax	tax	NOUN
ftr-486	962	53	rate	rate	NOUN
ftr-486	962	54	of	of	ADP
ftr-486	962	55	return.135	return.135	NOUN
ftr-486	962	56	this	this	DET
ftr-486	962	57	opportunity	opportunity	NOUN
ftr-486	962	58	would	would	AUX
ftr-486	962	59	not	not	PART
ftr-486	962	60	arise	arise	VERB
ftr-486	962	61	if	if	SCONJ
ftr-486	962	62	it	it	PRON
ftr-486	962	63	borrowed	borrow	VERB
ftr-486	962	64	in	in	ADP
ftr-486	962	65	a	a	DET
ftr-486	962	66	way	way	NOUN
ftr-486	962	67	in	in	ADP
ftr-486	962	68	which	which	PRON
ftr-486	962	69	the	the	DET
ftr-486	962	70	interest	interest	NOUN
ftr-486	962	71	would	would	AUX
ftr-486	962	72	be	be	AUX
ftr-486	962	73	taxable	taxable	ADJ
ftr-486	962	74	.	.	PUNCT
ftr-486	963	1	135	135	NUM
ftr-486	963	2	.	.	PUNCT
ftr-486	964	1	one	one	PRON
ftr-486	964	2	might	might	AUX
ftr-486	964	3	expect	expect	VERB
ftr-486	964	4	the	the	DET
ftr-486	964	5	interest	interest	NOUN
ftr-486	964	6	rate	rate	NOUN
ftr-486	964	7	to	to	PART
ftr-486	964	8	be	be	AUX
ftr-486	964	9	somewhere	somewhere	ADV
ftr-486	964	10	in	in	ADP
ftr-486	964	11	between	between	ADP
ftr-486	964	12	the	the	DET
ftr-486	964	13	normal	normal	ADJ
ftr-486	964	14	cost	cost	NOUN
ftr-486	964	15	to	to	ADP
ftr-486	964	16	the	the	DET
ftr-486	964	17	employer	employer	NOUN
ftr-486	964	18	and	and	CCONJ
ftr-486	964	19	the	the	DET
ftr-486	964	20	normal	normal	ADJ
ftr-486	964	21	expectation	expectation	NOUN
ftr-486	964	22	of	of	ADP
ftr-486	964	23	the	the	DET
ftr-486	964	24	employee	employee	NOUN
ftr-486	964	25	,	,	PUNCT
ftr-486	964	26	depending	depend	VERB
ftr-486	964	27	upon	upon	SCONJ
ftr-486	964	28	the	the	DET
ftr-486	964	29	bargaining	bargaining	NOUN
ftr-486	964	30	power	power	NOUN
ftr-486	964	31	of	of	ADP
ftr-486	964	32	the	the	DET
ftr-486	964	33	parties	party	NOUN
ftr-486	964	34	.	.	PUNCT
ftr-486	965	1	on	on	ADP
ftr-486	965	2	the	the	DET
ftr-486	965	3	other	other	ADJ
ftr-486	965	4	hand	hand	NOUN
ftr-486	965	5	,	,	PUNCT
ftr-486	965	6	in	in	ADP
ftr-486	965	7	the	the	DET
ftr-486	965	8	case	case	NOUN
ftr-486	965	9	of	of	ADP
ftr-486	965	10	deferred	defer	VERB
ftr-486	965	11	compensation	compensation	NOUN
ftr-486	965	12	arrangements	arrangement	NOUN
ftr-486	965	13	for	for	ADP
ftr-486	965	14	senior	senior	ADJ
ftr-486	965	15	executives	executive	NOUN
ftr-486	965	16	,	,	PUNCT
ftr-486	965	17	one	one	PRON
ftr-486	965	18	might	might	AUX
ftr-486	965	19	expect	expect	VERB
ftr-486	965	20	the	the	DET
ftr-486	965	21	rate	rate	NOUN
ftr-486	965	22	to	to	PART
ftr-486	965	23	be	be	AUX
ftr-486	965	24	set	set	VERB
ftr-486	965	25	at	at	ADP
ftr-486	965	26	the	the	DET
ftr-486	965	27	employer	employer	NOUN
ftr-486	965	28	's	's	PART
ftr-486	965	29	after	after	ADP
ftr-486	965	30	-	-	PUNCT
ftr-486	965	31	tax	tax	NOUN
ftr-486	965	32	return	return	NOUN
ftr-486	965	33	with	with	ADP
ftr-486	965	34	the	the	DET
ftr-486	965	35	entire	entire	ADJ
ftr-486	965	36	differential	differential	NOUN
ftr-486	965	37	being	be	AUX
ftr-486	965	38	captured	capture	VERB
ftr-486	965	39	by	by	ADP
ftr-486	965	40	the	the	DET
ftr-486	965	41	employees	employee	NOUN
ftr-486	965	42	.	.	PUNCT
ftr-486	966	1	1996	1996	NUM
ftr-486	966	2	]	]	PUNCT
ftr-486	966	3	florida	florida	PROPN
ftr-486	966	4	tax	tax	PROPN
ftr-486	966	5	review	review	NOUN
ftr-486	966	6	an	an	DET
ftr-486	966	7	employer	employer	NOUN
ftr-486	966	8	who	who	PRON
ftr-486	966	9	sets	set	VERB
ftr-486	966	10	out	out	ADP
ftr-486	966	11	to	to	PART
ftr-486	966	12	pay	pay	VERB
ftr-486	966	13	the	the	DET
ftr-486	966	14	employee	employee	NOUN
ftr-486	966	15	more	more	ADJ
ftr-486	966	16	than	than	ADP
ftr-486	966	17	its	its	PRON
ftr-486	966	18	expected	expect	VERB
ftr-486	966	19	rate	rate	NOUN
ftr-486	966	20	of	of	ADP
ftr-486	966	21	return	return	NOUN
ftr-486	966	22	benefits	benefit	NOUN
ftr-486	966	23	from	from	ADP
ftr-486	966	24	the	the	DET
ftr-486	966	25	deferral	deferral	NOUN
ftr-486	966	26	of	of	ADP
ftr-486	966	27	the	the	DET
ftr-486	966	28	deduction	deduction	NOUN
ftr-486	966	29	because	because	SCONJ
ftr-486	966	30	the	the	DET
ftr-486	966	31	tax	tax	NOUN
ftr-486	966	32	savings	saving	NOUN
ftr-486	966	33	from	from	ADP
ftr-486	966	34	the	the	DET
ftr-486	966	35	deduction	deduction	NOUN
ftr-486	966	36	increases	increase	NOUN
ftr-486	966	37	at	at	ADP
ftr-486	966	38	the	the	DET
ftr-486	966	39	higher	high	ADJ
ftr-486	966	40	rate	rate	NOUN
ftr-486	966	41	reflected	reflect	VERB
ftr-486	966	42	in	in	ADP
ftr-486	966	43	the	the	DET
ftr-486	966	44	agreement	agreement	NOUN
ftr-486	966	45	.	.	PUNCT
ftr-486	967	1	it	it	PRON
ftr-486	967	2	seems	seem	VERB
ftr-486	967	3	,	,	PUNCT
ftr-486	967	4	however	however	ADV
ftr-486	967	5	,	,	PUNCT
ftr-486	967	6	that	that	SCONJ
ftr-486	967	7	such	such	DET
ftr-486	967	8	an	an	DET
ftr-486	967	9	arrangement	arrangement	NOUN
ftr-486	967	10	can	can	AUX
ftr-486	967	11	not	not	PART
ftr-486	967	12	really	really	ADV
ftr-486	967	13	exist	exist	VERB
ftr-486	967	14	.	.	PUNCT
ftr-486	968	1	an	an	DET
ftr-486	968	2	employer	employer	NOUN
ftr-486	968	3	who	who	PRON
ftr-486	968	4	purports	purport	VERB
ftr-486	968	5	to	to	PART
ftr-486	968	6	do	do	VERB
ftr-486	968	7	so	so	ADV
ftr-486	968	8	seems	seem	VERB
ftr-486	968	9	to	to	PART
ftr-486	968	10	be	be	AUX
ftr-486	968	11	effectively	effectively	ADV
ftr-486	968	12	increasing	increase	VERB
ftr-486	968	13	the	the	DET
ftr-486	968	14	amount	amount	NOUN
ftr-486	968	15	of	of	ADP
ftr-486	968	16	compensation	compensation	NOUN
ftr-486	968	17	and	and	CCONJ
ftr-486	968	18	providing	provide	VERB
ftr-486	968	19	interest	interest	NOUN
ftr-486	968	20	in	in	ADP
ftr-486	968	21	line	line	NOUN
ftr-486	968	22	with	with	ADP
ftr-486	968	23	its	its	PRON
ftr-486	968	24	own	own	ADJ
ftr-486	968	25	expected	expect	VERB
ftr-486	968	26	earnings	earning	NOUN
ftr-486	968	27	,	,	PUNCT
ftr-486	968	28	in	in	ADP
ftr-486	968	29	which	which	DET
ftr-486	968	30	case	case	NOUN
ftr-486	968	31	there	there	PRON
ftr-486	968	32	is	be	VERB
ftr-486	968	33	no	no	DET
ftr-486	968	34	additional	additional	ADJ
ftr-486	968	35	advantage	advantage	NOUN
ftr-486	968	36	from	from	ADP
ftr-486	968	37	deferral	deferral	NOUN
ftr-486	968	38	.	.	PUNCT
ftr-486	969	1	b.	b.	PROPN
ftr-486	970	1	the	the	DET
ftr-486	970	2	employee	employee	NOUN
ftr-486	970	3	in	in	ADP
ftr-486	970	4	order	order	NOUN
ftr-486	970	5	to	to	PART
ftr-486	970	6	compare	compare	VERB
ftr-486	970	7	the	the	DET
ftr-486	970	8	employee	employee	NOUN
ftr-486	970	9	's	's	PART
ftr-486	970	10	status	status	NOUN
ftr-486	970	11	to	to	ADP
ftr-486	970	12	the	the	DET
ftr-486	970	13	position	position	NOUN
ftr-486	970	14	she	she	PRON
ftr-486	970	15	would	would	AUX
ftr-486	970	16	have	have	AUX
ftr-486	970	17	held	hold	VERB
ftr-486	970	18	if	if	SCONJ
ftr-486	970	19	she	she	PRON
ftr-486	970	20	paid	pay	VERB
ftr-486	970	21	the	the	DET
ftr-486	970	22	tax	tax	NOUN
ftr-486	970	23	up	up	ADP
ftr-486	970	24	front	front	NOUN
ftr-486	970	25	and	and	CCONJ
ftr-486	970	26	then	then	ADV
ftr-486	970	27	received	receive	VERB
ftr-486	970	28	a	a	DET
ftr-486	970	29	tax	tax	NOUN
ftr-486	970	30	-	-	PUNCT
ftr-486	970	31	free	free	ADJ
ftr-486	970	32	return	return	NOUN
ftr-486	970	33	at	at	ADP
ftr-486	970	34	the	the	DET
ftr-486	970	35	rate	rate	NOUN
ftr-486	970	36	provided	provide	VERB
ftr-486	970	37	by	by	ADP
ftr-486	970	38	the	the	DET
ftr-486	970	39	arrangement	arrangement	NOUN
ftr-486	970	40	with	with	ADP
ftr-486	970	41	the	the	DET
ftr-486	970	42	employer	employer	NOUN
ftr-486	970	43	,	,	PUNCT
ftr-486	970	44	we	we	PRON
ftr-486	970	45	need	need	VERB
ftr-486	970	46	to	to	PART
ftr-486	970	47	consider	consider	VERB
ftr-486	970	48	whether	whether	SCONJ
ftr-486	970	49	the	the	DET
ftr-486	970	50	employee	employee	NOUN
ftr-486	970	51	would	would	AUX
ftr-486	970	52	have	have	AUX
ftr-486	970	53	paid	pay	VERB
ftr-486	970	54	the	the	DET
ftr-486	970	55	tax	tax	NOUN
ftr-486	970	56	out	out	ADP
ftr-486	970	57	of	of	ADP
ftr-486	970	58	her	her	PRON
ftr-486	970	59	savings	saving	NOUN
ftr-486	970	60	or	or	CCONJ
ftr-486	970	61	by	by	ADP
ftr-486	970	62	borrowing	borrow	VERB
ftr-486	970	63	.	.	PUNCT
ftr-486	971	1	if	if	SCONJ
ftr-486	971	2	she	she	PRON
ftr-486	971	3	would	would	AUX
ftr-486	971	4	have	have	AUX
ftr-486	971	5	paid	pay	VERB
ftr-486	971	6	out	out	ADP
ftr-486	971	7	of	of	ADP
ftr-486	971	8	savings	saving	NOUN
ftr-486	971	9	,	,	PUNCT
ftr-486	971	10	we	we	PRON
ftr-486	971	11	need	need	VERB
ftr-486	971	12	to	to	PART
ftr-486	971	13	know	know	VERB
ftr-486	971	14	the	the	DET
ftr-486	971	15	rate	rate	NOUN
ftr-486	971	16	of	of	ADP
ftr-486	971	17	return	return	NOUN
ftr-486	971	18	she	she	PRON
ftr-486	971	19	earns	earn	VERB
ftr-486	971	20	on	on	ADP
ftr-486	971	21	her	her	PRON
ftr-486	971	22	savings	saving	NOUN
ftr-486	971	23	.	.	PUNCT
ftr-486	972	1	if	if	SCONJ
ftr-486	972	2	she	she	PRON
ftr-486	972	3	would	would	AUX
ftr-486	972	4	have	have	AUX
ftr-486	972	5	borrowed	borrow	VERB
ftr-486	972	6	,	,	PUNCT
ftr-486	972	7	we	we	PRON
ftr-486	972	8	need	need	VERB
ftr-486	972	9	to	to	PART
ftr-486	972	10	know	know	VERB
ftr-486	972	11	the	the	DET
ftr-486	972	12	rate	rate	NOUN
ftr-486	972	13	of	of	ADP
ftr-486	972	14	interest	interest	NOUN
ftr-486	972	15	she	she	PRON
ftr-486	972	16	would	would	AUX
ftr-486	972	17	have	have	AUX
ftr-486	972	18	had	have	VERB
ftr-486	972	19	to	to	PART
ftr-486	972	20	pay	pay	VERB
ftr-486	972	21	.	.	PUNCT
ftr-486	973	1	an	an	DET
ftr-486	973	2	employee	employee	NOUN
ftr-486	973	3	who	who	PRON
ftr-486	973	4	would	would	AUX
ftr-486	973	5	have	have	AUX
ftr-486	973	6	paid	pay	VERB
ftr-486	973	7	the	the	DET
ftr-486	973	8	tax	tax	NOUN
ftr-486	973	9	from	from	ADP
ftr-486	973	10	savings	saving	NOUN
ftr-486	973	11	is	be	AUX
ftr-486	973	12	better	well	ADJ
ftr-486	973	13	off	off	ADP
ftr-486	973	14	doing	do	VERB
ftr-486	973	15	so	so	ADV
ftr-486	973	16	,	,	PUNCT
ftr-486	973	17	in	in	ADP
ftr-486	973	18	lieu	lieu	NOUN
ftr-486	973	19	of	of	ADP
ftr-486	973	20	deferral	deferral	ADJ
ftr-486	973	21	,	,	PUNCT
ftr-486	973	22	if	if	SCONJ
ftr-486	973	23	her	her	PRON
ftr-486	973	24	after	after	ADP
ftr-486	973	25	-	-	PUNCT
ftr-486	973	26	tax	tax	NOUN
ftr-486	973	27	rate	rate	NOUN
ftr-486	973	28	of	of	ADP
ftr-486	973	29	return	return	NOUN
ftr-486	973	30	is	be	AUX
ftr-486	973	31	less	less	ADJ
ftr-486	973	32	than	than	ADP
ftr-486	973	33	what	what	PRON
ftr-486	973	34	she	she	PRON
ftr-486	973	35	obtains	obtain	VERB
ftr-486	973	36	from	from	ADP
ftr-486	973	37	the	the	DET
ftr-486	973	38	employer	employer	NOUN
ftr-486	973	39	.	.	PUNCT
ftr-486	974	1	in	in	ADP
ftr-486	974	2	that	that	DET
ftr-486	974	3	case	case	NOUN
ftr-486	974	4	,	,	PUNCT
ftr-486	974	5	when	when	SCONJ
ftr-486	974	6	tax	tax	NOUN
ftr-486	974	7	is	be	AUX
ftr-486	974	8	postponed	postpone	VERB
ftr-486	974	9	,	,	PUNCT
ftr-486	974	10	her	her	PRON
ftr-486	974	11	retained	retain	VERB
ftr-486	974	12	savings	saving	NOUN
ftr-486	974	13	are	be	AUX
ftr-486	974	14	insufficient	insufficient	ADJ
ftr-486	974	15	to	to	PART
ftr-486	974	16	pay	pay	VERB
ftr-486	974	17	the	the	DET
ftr-486	974	18	deferred	deferred	ADJ
ftr-486	974	19	tax	tax	NOUN
ftr-486	974	20	.	.	PUNCT
ftr-486	975	1	she	she	PRON
ftr-486	975	2	comes	come	VERB
ftr-486	975	3	out	out	ADP
ftr-486	975	4	ahead	ahead	ADV
ftr-486	975	5	with	with	ADP
ftr-486	975	6	a	a	DET
ftr-486	975	7	deferred	deferred	ADJ
ftr-486	975	8	tax	tax	NOUN
ftr-486	975	9	only	only	ADV
ftr-486	975	10	if	if	SCONJ
ftr-486	975	11	she	she	PRON
ftr-486	975	12	earns	earn	VERB
ftr-486	975	13	more	more	ADJ
ftr-486	975	14	than	than	ADP
ftr-486	975	15	is	be	AUX
ftr-486	975	16	provided	provide	VERB
ftr-486	975	17	through	through	ADP
ftr-486	975	18	the	the	DET
ftr-486	975	19	deferred	defer	VERB
ftr-486	975	20	compensation	compensation	NOUN
ftr-486	975	21	.	.	PUNCT
ftr-486	976	1	an	an	DET
ftr-486	976	2	employee	employee	NOUN
ftr-486	976	3	who	who	PRON
ftr-486	976	4	would	would	AUX
ftr-486	976	5	have	have	AUX
ftr-486	976	6	borrowed	borrow	VERB
ftr-486	976	7	gains	gain	NOUN
ftr-486	976	8	from	from	ADP
ftr-486	976	9	the	the	DET
ftr-486	976	10	deferral	deferral	NOUN
ftr-486	976	11	if	if	SCONJ
ftr-486	976	12	the	the	DET
ftr-486	976	13	interest	interest	NOUN
ftr-486	976	14	rate	rate	NOUN
ftr-486	976	15	she	she	PRON
ftr-486	976	16	would	would	AUX
ftr-486	976	17	have	have	AUX
ftr-486	976	18	had	have	VERB
ftr-486	976	19	to	to	PART
ftr-486	976	20	pay	pay	VERB
ftr-486	976	21	exceeds	exceed	NOUN
ftr-486	976	22	the	the	DET
ftr-486	976	23	rate	rate	NOUN
ftr-486	976	24	provided	provide	VERB
ftr-486	976	25	by	by	ADP
ftr-486	976	26	the	the	DET
ftr-486	976	27	employer	employer	NOUN
ftr-486	976	28	.	.	PUNCT
ftr-486	977	1	in	in	ADP
ftr-486	977	2	that	that	DET
ftr-486	977	3	case	case	NOUN
ftr-486	977	4	,	,	PUNCT
ftr-486	977	5	the	the	DET
ftr-486	977	6	amount	amount	NOUN
ftr-486	977	7	that	that	PRON
ftr-486	977	8	she	she	PRON
ftr-486	977	9	would	would	AUX
ftr-486	977	10	have	have	AUX
ftr-486	977	11	owed	owe	VERB
ftr-486	977	12	on	on	ADP
ftr-486	977	13	the	the	DET
ftr-486	977	14	loan	loan	NOUN
ftr-486	977	15	(	(	PUNCT
ftr-486	977	16	including	include	VERB
ftr-486	977	17	interest	interest	NOUN
ftr-486	977	18	)	)	PUNCT
ftr-486	977	19	at	at	ADP
ftr-486	977	20	the	the	DET
ftr-486	977	21	time	time	NOUN
ftr-486	977	22	the	the	DET
ftr-486	977	23	deferred	defer	VERB
ftr-486	977	24	compensation	compensation	NOUN
ftr-486	977	25	is	be	AUX
ftr-486	977	26	paid	pay	VERB
ftr-486	977	27	exceeds	exceed	VERB
ftr-486	977	28	the	the	DET
ftr-486	977	29	tax	tax	NOUN
ftr-486	977	30	on	on	ADP
ftr-486	977	31	the	the	DET
ftr-486	977	32	deferred	defer	VERB
ftr-486	977	33	compensation	compensation	NOUN
ftr-486	977	34	.	.	PUNCT
ftr-486	978	1	since	since	SCONJ
ftr-486	978	2	the	the	DET
ftr-486	978	3	employee	employee	NOUN
ftr-486	978	4	may	may	AUX
ftr-486	978	5	not	not	PART
ftr-486	978	6	have	have	VERB
ftr-486	978	7	funds	fund	NOUN
ftr-486	978	8	to	to	PART
ftr-486	978	9	pay	pay	VERB
ftr-486	978	10	the	the	DET
ftr-486	978	11	tax	tax	NOUN
ftr-486	978	12	and	and	CCONJ
ftr-486	978	13	may	may	AUX
ftr-486	978	14	likely	likely	ADV
ftr-486	978	15	have	have	VERB
ftr-486	978	16	to	to	PART
ftr-486	978	17	borrow	borrow	VERB
ftr-486	978	18	at	at	ADP
ftr-486	978	19	more	more	ADJ
ftr-486	978	20	than	than	SCONJ
ftr-486	978	21	she	she	PRON
ftr-486	978	22	will	will	AUX
ftr-486	978	23	earn	earn	VERB
ftr-486	978	24	from	from	ADP
ftr-486	978	25	the	the	DET
ftr-486	978	26	arrangement	arrangement	NOUN
ftr-486	978	27	,	,	PUNCT
ftr-486	978	28	the	the	DET
ftr-486	978	29	benefit	benefit	NOUN
ftr-486	978	30	of	of	ADP
ftr-486	978	31	deferred	defer	VERB
ftr-486	978	32	compensation	compensation	NOUN
ftr-486	978	33	for	for	ADP
ftr-486	978	34	the	the	DET
ftr-486	978	35	employee	employee	NOUN
ftr-486	978	36	may	may	AUX
ftr-486	978	37	exceed	exceed	VERB
ftr-486	978	38	that	that	PRON
ftr-486	978	39	which	which	PRON
ftr-486	978	40	would	would	AUX
ftr-486	978	41	be	be	AUX
ftr-486	978	42	achieved	achieve	VERB
ftr-486	978	43	merely	merely	ADV
ftr-486	978	44	by	by	ADP
ftr-486	978	45	accounting	account	VERB
ftr-486	978	46	for	for	ADP
ftr-486	978	47	compensation	compensation	NOUN
ftr-486	978	48	when	when	SCONJ
ftr-486	978	49	earned	earn	VERB
ftr-486	978	50	and	and	CCONJ
ftr-486	978	51	ignoring	ignore	VERB
ftr-486	978	52	investment	investment	NOUN
ftr-486	978	53	income	income	NOUN
ftr-486	978	54	and	and	CCONJ
ftr-486	978	55	the	the	DET
ftr-486	978	56	interest	interest	NOUN
ftr-486	978	57	paid	pay	VERB
ftr-486	978	58	.	.	PUNCT
ftr-486	979	1	this	this	PRON
ftr-486	979	2	would	would	AUX
ftr-486	979	3	not	not	PART
ftr-486	979	4	be	be	AUX
ftr-486	979	5	true	true	ADJ
ftr-486	979	6	,	,	PUNCT
ftr-486	979	7	however	however	ADV
ftr-486	979	8	,	,	PUNCT
ftr-486	979	9	if	if	SCONJ
ftr-486	979	10	the	the	DET
ftr-486	979	11	employer	employer	NOUN
ftr-486	979	12	distributed	distribute	VERB
ftr-486	979	13	enough	enough	ADV
ftr-486	979	14	to	to	PART
ftr-486	979	15	pay	pay	VERB
ftr-486	979	16	the	the	DET
ftr-486	979	17	tax	tax	NOUN
ftr-486	979	18	.	.	PUNCT
ftr-486	980	1	it	it	PRON
ftr-486	980	2	would	would	AUX
ftr-486	980	3	have	have	VERB
ftr-486	980	4	to	to	PART
ftr-486	980	5	be	be	AUX
ftr-486	980	6	recognized	recognize	VERB
ftr-486	980	7	,	,	PUNCT
ftr-486	980	8	moreover	moreover	ADV
ftr-486	980	9	,	,	PUNCT
ftr-486	980	10	that	that	SCONJ
ftr-486	980	11	the	the	DET
ftr-486	980	12	latter	latter	ADJ
ftr-486	980	13	approach	approach	NOUN
ftr-486	980	14	has	have	VERB
ftr-486	980	15	its	its	PRON
ftr-486	980	16	own	own	ADJ
ftr-486	980	17	difficulties	difficulty	NOUN
ftr-486	980	18	.	.	PUNCT
ftr-486	981	1	it	it	PRON
ftr-486	981	2	would	would	AUX
ftr-486	981	3	require	require	VERB
ftr-486	981	4	that	that	SCONJ
ftr-486	981	5	the	the	DET
ftr-486	981	6	present	present	ADJ
ftr-486	981	7	value	value	NOUN
ftr-486	981	8	of	of	ADP
ftr-486	981	9	the	the	DET
ftr-486	981	10	compensation	compensation	NOUN
ftr-486	981	11	be	be	AUX
ftr-486	981	12	determined	determine	VERB
ftr-486	981	13	,	,	PUNCT
ftr-486	981	14	which	which	PRON
ftr-486	981	15	is	be	AUX
ftr-486	981	16	always	always	ADV
ftr-486	981	17	difficult	difficult	ADJ
ftr-486	981	18	,	,	PUNCT
ftr-486	981	19	and	and	CCONJ
ftr-486	981	20	perhaps	perhaps	ADV
ftr-486	981	21	not	not	PART
ftr-486	981	22	possible	possible	ADJ
ftr-486	981	23	,	,	PUNCT
ftr-486	981	24	with	with	ADP
ftr-486	981	25	respect	respect	NOUN
ftr-486	981	26	to	to	ADP
ftr-486	981	27	contingent	contingent	ADJ
ftr-486	981	28	liabilities	liability	NOUN
ftr-486	981	29	.	.	PUNCT
ftr-486	982	1	further	far	ADV
ftr-486	982	2	,	,	PUNCT
ftr-486	982	3	the	the	DET
ftr-486	982	4	employee	employee	NOUN
ftr-486	982	5	could	could	AUX
ftr-486	982	6	abuse	abuse	VERB
ftr-486	982	7	that	that	DET
ftr-486	982	8	approach	approach	NOUN
ftr-486	982	9	by	by	ADP
ftr-486	982	10	setting	set	VERB
ftr-486	982	11	the	the	DET
ftr-486	982	12	interest	interest	NOUN
ftr-486	982	13	rate	rate	NOUN
ftr-486	982	14	unrealistically	unrealistically	ADV
ftr-486	982	15	high	high	ADJ
ftr-486	982	16	,	,	PUNCT
ftr-486	982	17	thereby	thereby	ADV
ftr-486	982	18	understating	understate	VERB
ftr-486	982	19	the	the	DET
ftr-486	982	20	true	true	ADJ
ftr-486	982	21	compensation	compensation	NOUN
ftr-486	982	22	.	.	PUNCT
ftr-486	983	1	thus	thus	ADV
ftr-486	983	2	,	,	PUNCT
ftr-486	983	3	on	on	ADP
ftr-486	983	4	balance	balance	NOUN
ftr-486	983	5	,	,	PUNCT
ftr-486	983	6	the	the	DET
ftr-486	983	7	prospect	prospect	NOUN
ftr-486	983	8	of	of	ADP
ftr-486	983	9	a	a	DET
ftr-486	983	10	difference	difference	NOUN
ftr-486	983	11	in	in	ADP
ftr-486	983	12	discount	discount	NOUN
ftr-486	983	13	rates	rate	NOUN
ftr-486	983	14	should	should	AUX
ftr-486	983	15	not	not	PART
ftr-486	983	16	cause	cause	VERB
ftr-486	983	17	the	the	DET
ftr-486	983	18	deferred	defer	VERB
ftr-486	983	19	deduction	deduction	NOUN
ftr-486	983	20	approach	approach	NOUN
ftr-486	983	21	to	to	PART
ftr-486	983	22	be	be	AUX
ftr-486	983	23	considered	consider	VERB
ftr-486	983	24	more	more	ADV
ftr-486	983	25	problematic	problematic	ADJ
ftr-486	983	26	unless	unless	SCONJ
ftr-486	983	27	there	there	PRON
ftr-486	983	28	is	be	VERB
ftr-486	983	29	a	a	DET
ftr-486	983	30	transfer	transfer	NOUN
ftr-486	983	31	of	of	ADP
ftr-486	983	32	the	the	DET
ftr-486	983	33	business	business	NOUN
ftr-486	983	34	.	.	PUNCT
ftr-486	984	1	[	[	X
ftr-486	984	2	vol	vol	NOUN
ftr-486	984	3	2:12	2:12	NUM