id	sid	tid	token	lemma	pos
ftr-492	1	1	florida	florida	PROPN
ftr-492	1	2	tax	tax	PROPN
ftr-492	1	3	review	review	NOUN
ftr-492	1	4	volume	volume	NOUN
ftr-492	1	5	1	1	NUM
ftr-492	1	6	lingering	linger	VERB
ftr-492	1	7	partnership	partnership	NOUN
ftr-492	1	8	classification	classification	NOUN
ftr-492	1	9	issues	issue	NOUN
ftr-492	1	10	(	(	PUNCT
ftr-492	1	11	just	just	ADV
ftr-492	1	12	when	when	SCONJ
ftr-492	1	13	you	you	PRON
ftr-492	1	14	thought	think	VERB
ftr-492	1	15	it	it	PRON
ftr-492	1	16	was	be	AUX
ftr-492	1	17	safe	safe	ADJ
ftr-492	1	18	to	to	PART
ftr-492	1	19	go	go	VERB
ftr-492	1	20	back	back	ADV
ftr-492	1	21	into	into	ADP
ftr-492	1	22	the	the	DET
ftr-492	1	23	water	water	NOUN
ftr-492	1	24	)	)	PUNCT
ftr-492	1	25	william	william	PROPN
ftr-492	1	26	b.	b.	PROPN
ftr-492	1	27	brannan	brannan	PROPN
ftr-492	1	28	*	*	PROPN
ftr-492	1	29	i.	i.	PROPN
ftr-492	1	30	introduction	introduction	PROPN
ftr-492	1	31	h.	h.	PROPN
ftr-492	1	32	overview	overview	NOUN
ftr-492	1	33	of	of	ADP
ftr-492	1	34	partnership	partnership	NOUN
ftr-492	1	35	classification	classification	NOUN
ftr-492	1	36	principles	principle	NOUN
ftr-492	1	37	m.	m.	NOUN
ftr-492	1	38	limited	limit	VERB
ftr-492	1	39	liability	liability	NOUN
ftr-492	1	40	a.	a.	NOUN
ftr-492	1	41	background	background	PROPN
ftr-492	1	42	b.	b.	PROPN
ftr-492	1	43	issues	issues	PROPN
ftr-492	1	44	1	1	NUM
ftr-492	1	45	.	.	X
ftr-492	1	46	minimal	minimal	ADJ
ftr-492	1	47	equity	equity	NOUN
ftr-492	1	48	partnerships	partnership	NOUN
ftr-492	1	49	2	2	NUM
ftr-492	1	50	.	.	PUNCT
ftr-492	2	1	large	large	ADJ
ftr-492	2	2	equity	equity	NOUN
ftr-492	2	3	partnerships	partnership	NOUN
ftr-492	2	4	3	3	NUM
ftr-492	2	5	.	.	PUNCT
ftr-492	2	6	use	use	NOUN
ftr-492	2	7	of	of	ADP
ftr-492	2	8	demand	demand	NOUN
ftr-492	2	9	notes	note	VERB
ftr-492	2	10	4	4	NUM
ftr-492	2	11	.	.	PUNCT
ftr-492	2	12	multiple	multiple	ADJ
ftr-492	2	13	partnership	partnership	NOUN
ftr-492	2	14	interests	interest	NOUN
ftr-492	2	15	5	5	NUM
ftr-492	2	16	.	.	PUNCT
ftr-492	3	1	absence	absence	NOUN
ftr-492	3	2	of	of	ADP
ftr-492	3	3	"	"	PUNCT
ftr-492	3	4	dunminess	dunminess	NOUN
ftr-492	3	5	"	"	PUNCT
ftr-492	3	6	6	6	NUM
ftr-492	3	7	.	.	PUNCT
ftr-492	3	8	general	general	ADJ
ftr-492	3	9	partners	partner	NOUN
ftr-492	3	10	with	with	ADP
ftr-492	3	11	tiny	tiny	ADJ
ftr-492	3	12	interests	interest	NOUN
ftr-492	3	13	7	7	NUM
ftr-492	3	14	.	.	PUNCT
ftr-492	3	15	individuals	individual	NOUN
ftr-492	3	16	as	as	ADP
ftr-492	3	17	general	general	ADJ
ftr-492	3	18	partners	partner	NOUN
ftr-492	3	19	8	8	NUM
ftr-492	3	20	.	.	PUNCT
ftr-492	3	21	capital	capital	NOUN
ftr-492	3	22	account	account	PROPN
ftr-492	3	23	restoration	restoration	NOUN
ftr-492	3	24	obligations	obligation	NOUN
ftr-492	3	25	iv	iv	VERB
ftr-492	3	26	.	.	PUNCT
ftr-492	3	27	free	free	ADJ
ftr-492	3	28	transferability	transferability	NOUN
ftr-492	3	29	of	of	ADP
ftr-492	3	30	interests	interest	NOUN
ftr-492	3	31	a.	a.	PROPN
ftr-492	3	32	background	background	PROPN
ftr-492	3	33	b.	b.	PROPN
ftr-492	3	34	issues	issue	NOUN
ftr-492	3	35	reasonable	reasonable	ADJ
ftr-492	3	36	v.	v.	ADP
ftr-492	3	37	sole	sole	ADJ
ftr-492	3	38	discretion	discretion	NOUN
ftr-492	3	39	limited	limit	VERB
ftr-492	3	40	transfer	transfer	NOUN
ftr-492	3	41	rights	right	NOUN
ftr-492	3	42	assignments	assignment	NOUN
ftr-492	3	43	without	without	ADP
ftr-492	3	44	substitution	substitution	NOUN
ftr-492	3	45	multiple	multiple	ADJ
ftr-492	3	46	mild	mild	ADJ
ftr-492	3	47	limitations	limitation	NOUN
ftr-492	3	48	free	free	ADJ
ftr-492	3	49	transferability	transferability	NOUN
ftr-492	3	50	for	for	ADP
ftr-492	3	51	some	some	PRON
ftr-492	3	52	but	but	CCONJ
ftr-492	3	53	not	not	PART
ftr-492	3	54	all	all	DET
ftr-492	3	55	partners	partner	NOUN
ftr-492	3	56	affiliated	affiliate	VERB
ftr-492	3	57	general	general	ADJ
ftr-492	3	58	and	and	CCONJ
ftr-492	3	59	limited	limited	ADJ
ftr-492	3	60	partners	partner	NOUN
ftr-492	3	61	general	general	ADJ
ftr-492	3	62	partners	partner	NOUN
ftr-492	3	63	with	with	ADP
ftr-492	3	64	tin	tin	NOUN
ftr-492	3	65	)	)	PUNCT
ftr-492	3	66	'	'	PUNCT
ftr-492	3	67	interests	interest	NOUN
ftr-492	3	68	consent	consent	VERB
ftr-492	3	69	shopping	shopping	NOUN
ftr-492	3	70	number	number	NOUN
ftr-492	3	71	4	4	NUM
ftr-492	3	72	1	1	NUM
ftr-492	3	73	.	.	NOUN
ftr-492	3	74	2	2	NUM
ftr-492	3	75	.	.	NOUN
ftr-492	3	76	3	3	NUM
ftr-492	3	77	.	.	NOUN
ftr-492	3	78	4	4	NUM
ftr-492	3	79	.	.	NOUN
ftr-492	3	80	5	5	NUM
ftr-492	3	81	.	.	NOUN
ftr-492	3	82	6	6	NUM
ftr-492	3	83	.	.	NOUN
ftr-492	3	84	7	7	NUM
ftr-492	3	85	.	.	NOUN
ftr-492	3	86	8	8	NUM
ftr-492	3	87	.	.	PUNCT
ftr-492	3	88	.	.	PUNCT
ftr-492	4	1	partner	partner	NOUN
ftr-492	4	2	,	,	PUNCT
ftr-492	4	3	cravath	cravath	NOUN
ftr-492	4	4	,	,	PUNCT
ftr-492	4	5	swaine	swaine	NOUN
ftr-492	4	6	&	&	CCONJ
ftr-492	4	7	moore	moore	PROPN
ftr-492	4	8	,	,	PUNCT
ftr-492	4	9	new	new	PROPN
ftr-492	4	10	york	york	PROPN
ftr-492	4	11	,	,	PUNCT
ftr-492	4	12	ny	ny	PROPN
ftr-492	4	13	.	.	PUNCT
ftr-492	5	1	this	this	DET
ftr-492	5	2	article	article	NOUN
ftr-492	5	3	is	be	AUX
ftr-492	5	4	based	base	VERB
ftr-492	5	5	on	on	ADP
ftr-492	5	6	a	a	DET
ftr-492	5	7	paper	paper	NOUN
ftr-492	5	8	presented	present	VERB
ftr-492	5	9	by	by	ADP
ftr-492	5	10	the	the	DET
ftr-492	5	11	author	author	NOUN
ftr-492	5	12	to	to	ADP
ftr-492	5	13	the	the	DET
ftr-492	5	14	tax	tax	NOUN
ftr-492	5	15	club	club	NOUN
ftr-492	5	16	of	of	ADP
ftr-492	5	17	new	new	PROPN
ftr-492	5	18	york	york	PROPN
ftr-492	5	19	city	city	PROPN
ftr-492	5	20	on	on	ADP
ftr-492	5	21	november	november	PROPN
ftr-492	5	22	11	11	NUM
ftr-492	5	23	,	,	PUNCT
ftr-492	5	24	1992	1992	NUM
ftr-492	5	25	.	.	PUNCT
ftr-492	6	1	the	the	DET
ftr-492	6	2	author	author	NOUN
ftr-492	6	3	gratefully	gratefully	ADV
ftr-492	6	4	acknowledges	acknowledge	VERB
ftr-492	6	5	the	the	DET
ftr-492	6	6	helpful	helpful	ADJ
ftr-492	6	7	assistance	assistance	NOUN
ftr-492	6	8	of	of	ADP
ftr-492	6	9	his	his	PRON
ftr-492	6	10	associate	associate	NOUN
ftr-492	6	11	eli	eli	PROPN
ftr-492	6	12	r.	r.	PROPN
ftr-492	6	13	shahmoon	shahmoon	PROPN
ftr-492	6	14	in	in	ADP
ftr-492	6	15	the	the	DET
ftr-492	6	16	preparation	preparation	NOUN
ftr-492	6	17	of	of	ADP
ftr-492	6	18	this	this	DET
ftr-492	6	19	article	article	NOUN
ftr-492	6	20	.	.	PUNCT
ftr-492	7	1	florida	florida	PROPN
ftr-492	7	2	tax	tax	PROPN
ftr-492	7	3	review	review	PROPN
ftr-492	7	4	v.	v.	ADP
ftr-492	7	5	continuity	continuity	NOUN
ftr-492	7	6	of	of	ADP
ftr-492	7	7	life	life	NOUN
ftr-492	7	8	a.	a.	PROPN
ftr-492	7	9	background	background	PROPN
ftr-492	7	10	b.	b.	PROPN
ftr-492	7	11	issues	issues	PROPN
ftr-492	7	12	1	1	NUM
ftr-492	7	13	.	.	PUNCT
ftr-492	8	1	reliance	reliance	NOUN
ftr-492	8	2	on	on	ADP
ftr-492	8	3	the	the	DET
ftr-492	8	4	presumption	presumption	NOUN
ftr-492	8	5	alone	alone	ADJ
ftr-492	8	6	2	2	NUM
ftr-492	8	7	.	.	PUNCT
ftr-492	8	8	number	number	NOUN
ftr-492	8	9	of	of	ADP
ftr-492	8	10	dissolution	dissolution	ADJ
ftr-492	8	11	events	event	NOUN
ftr-492	8	12	3	3	NUM
ftr-492	8	13	.	.	PUNCT
ftr-492	8	14	weak	weak	ADJ
ftr-492	8	15	dissolution	dissolution	ADJ
ftr-492	8	16	events	event	NOUN
ftr-492	8	17	4	4	NUM
ftr-492	8	18	.	.	PUNCT
ftr-492	8	19	reconstitution	reconstitution	NOUN
ftr-492	8	20	provisions	provision	NOUN
ftr-492	8	21	5	5	NUM
ftr-492	8	22	.	.	PUNCT
ftr-492	8	23	affiliated	affiliate	VERB
ftr-492	8	24	general	general	ADJ
ftr-492	8	25	and	and	CCONJ
ftr-492	8	26	limited	limited	ADJ
ftr-492	8	27	partners	partner	NOUN
ftr-492	8	28	6	6	NUM
ftr-492	8	29	.	.	PUNCT
ftr-492	9	1	general	general	ADJ
ftr-492	9	2	partners	partner	NOUN
ftr-492	9	3	with	with	ADP
ftr-492	9	4	tiny	tiny	ADJ
ftr-492	9	5	interests	interest	NOUN
ftr-492	9	6	vi	vi	PROPN
ftr-492	9	7	.	.	NOUN
ftr-492	9	8	centralized	centralized	ADJ
ftr-492	9	9	management	management	NOUN
ftr-492	9	10	a.	a.	PROPN
ftr-492	9	11	background	background	PROPN
ftr-492	9	12	b.	b.	PROPN
ftr-492	9	13	issues	issues	PROPN
ftr-492	9	14	1	1	NUM
ftr-492	9	15	.	.	PUNCT
ftr-492	9	16	"	"	PUNCT
ftr-492	9	17	substantially	substantially	ADV
ftr-492	9	18	all	all	DET
ftr-492	9	19	"	"	PUNCT
ftr-492	9	20	issue	issue	NOUN
ftr-492	9	21	2	2	NUM
ftr-492	9	22	.	.	PUNCT
ftr-492	9	23	capital	capital	NOUN
ftr-492	9	24	versus	versus	ADP
ftr-492	9	25	profits	profit	NOUN
ftr-492	9	26	interests	interest	NOUN
ftr-492	9	27	3	3	NUM
ftr-492	9	28	.	.	PUNCT
ftr-492	10	1	removal	removal	NOUN
ftr-492	10	2	rights	right	NOUN
ftr-492	10	3	4	4	NUM
ftr-492	10	4	.	.	PUNCT
ftr-492	10	5	affiliated	affiliate	VERB
ftr-492	10	6	general	general	ADJ
ftr-492	10	7	and	and	CCONJ
ftr-492	10	8	limited	limited	ADJ
ftr-492	10	9	partners	partner	NOUN
ftr-492	10	10	5	5	NUM
ftr-492	10	11	.	.	PUNCT
ftr-492	11	1	"	"	PUNCT
ftr-492	11	2	exclusive	exclusive	ADJ
ftr-492	11	3	authority	authority	NOUN
ftr-492	11	4	"	"	PUNCT
ftr-492	11	5	issue	issue	NOUN
ftr-492	11	6	6	6	NUM
ftr-492	11	7	.	.	PUNCT
ftr-492	12	1	managing	manage	VERB
ftr-492	12	2	general	general	ADJ
ftr-492	12	3	partners	partner	NOUN
ftr-492	12	4	vii	vii	PROPN
ftr-492	12	5	.	.	PUNCT
ftr-492	13	1	exotic	exotic	ADJ
ftr-492	13	2	partnerships	partnership	NOUN
ftr-492	13	3	a.	a.	NOUN
ftr-492	13	4	limited	limited	PROPN
ftr-492	13	5	liability	liability	NOUN
ftr-492	13	6	companies	company	NOUN
ftr-492	13	7	b.	b.	VERB
ftr-492	13	8	one	one	NUM
ftr-492	13	9	-	-	PUNCT
ftr-492	13	10	partner	partner	NOUN
ftr-492	13	11	partnerships	partnership	NOUN
ftr-492	13	12	c.	c.	PROPN
ftr-492	13	13	business	business	NOUN
ftr-492	13	14	trusts	trust	NOUN
ftr-492	13	15	and	and	CCONJ
ftr-492	13	16	common	common	ADJ
ftr-492	13	17	law	law	NOUN
ftr-492	13	18	trusts	trust	VERB
ftr-492	13	19	viii	viii	NOUN
ftr-492	13	20	.	.	PUNCT
ftr-492	14	1	conclusion	conclusion	NOUN
ftr-492	15	1	[	[	X
ftr-492	15	2	vol	vol	NOUN
ftr-492	15	3	1:4	1:4	NUM
ftr-492	15	4	lingering	linger	VERB
ftr-492	15	5	partnership	partnership	NOUN
ftr-492	15	6	classification	classification	NOUN
ftr-492	15	7	issues	issue	NOUN
ftr-492	15	8	i.	i.	NOUN
ftr-492	15	9	introduction	introduction	NOUN
ftr-492	15	10	this	this	DET
ftr-492	15	11	article	article	NOUN
ftr-492	15	12	discusses	discuss	VERB
ftr-492	15	13	the	the	DET
ftr-492	15	14	federal	federal	ADJ
ftr-492	15	15	income	income	NOUN
ftr-492	15	16	tax	tax	NOUN
ftr-492	15	17	law	law	NOUN
ftr-492	15	18	relating	relate	VERB
ftr-492	15	19	to	to	ADP
ftr-492	15	20	the	the	DET
ftr-492	15	21	classification	classification	NOUN
ftr-492	15	22	of	of	ADP
ftr-492	15	23	entities	entity	NOUN
ftr-492	15	24	as	as	ADP
ftr-492	15	25	partnerships	partnership	NOUN
ftr-492	15	26	for	for	ADP
ftr-492	15	27	federal	federal	ADJ
ftr-492	15	28	income	income	NOUN
ftr-492	15	29	tax	tax	NOUN
ftr-492	15	30	purposes	purpose	NOUN
ftr-492	15	31	,	,	PUNCT
ftr-492	15	32	with	with	ADP
ftr-492	15	33	a	a	DET
ftr-492	15	34	focus	focus	NOUN
ftr-492	15	35	on	on	ADP
ftr-492	15	36	the	the	DET
ftr-492	15	37	practical	practical	ADJ
ftr-492	15	38	problems	problem	NOUN
ftr-492	15	39	that	that	PRON
ftr-492	15	40	lawyers	lawyer	NOUN
ftr-492	15	41	often	often	ADV
ftr-492	15	42	encounter	encounter	VERB
ftr-492	15	43	in	in	ADP
ftr-492	15	44	distinguishing	distinguish	VERB
ftr-492	15	45	partnerships	partnership	NOUN
ftr-492	15	46	from	from	ADP
ftr-492	15	47	associations	association	NOUN
ftr-492	15	48	under	under	ADP
ftr-492	15	49	the	the	DET
ftr-492	15	50	four	four	NUM
ftr-492	15	51	factor	factor	NOUN
ftr-492	15	52	test	test	NOUN
ftr-492	15	53	set	set	VERB
ftr-492	15	54	forth	forth	ADP
ftr-492	15	55	in	in	ADP
ftr-492	15	56	regulations	regulation	NOUN
ftr-492	15	57	section	section	NOUN
ftr-492	15	58	301.7701	301.7701	NUM
ftr-492	15	59	-	-	SYM
ftr-492	15	60	2	2	NUM
ftr-492	15	61	.	.	PUNCT
ftr-492	15	62	partnership	partnership	NOUN
ftr-492	15	63	classification	classification	NOUN
ftr-492	15	64	issues	issue	NOUN
ftr-492	15	65	arise	arise	VERB
ftr-492	15	66	with	with	ADP
ftr-492	15	67	respect	respect	NOUN
ftr-492	15	68	to	to	ADP
ftr-492	15	69	both	both	CCONJ
ftr-492	15	70	general	general	ADJ
ftr-492	15	71	and	and	CCONJ
ftr-492	15	72	limited	limited	ADJ
ftr-492	15	73	partnerships	partnership	NOUN
ftr-492	15	74	formed	form	VERB
ftr-492	15	75	under	under	ADP
ftr-492	15	76	state	state	NOUN
ftr-492	15	77	partnership	partnership	NOUN
ftr-492	15	78	statutes	statute	NOUN
ftr-492	15	79	and	and	CCONJ
ftr-492	15	80	certain	certain	ADJ
ftr-492	15	81	partnership	partnership	NOUN
ftr-492	15	82	-	-	PUNCT
ftr-492	15	83	like	like	ADJ
ftr-492	15	84	foreign	foreign	ADJ
ftr-492	15	85	entities	entity	NOUN
ftr-492	15	86	.	.	PUNCT
ftr-492	16	1	moreover	moreover	ADV
ftr-492	16	2	,	,	PUNCT
ftr-492	16	3	the	the	DET
ftr-492	16	4	recent	recent	ADJ
ftr-492	16	5	proliferation	proliferation	NOUN
ftr-492	16	6	of	of	ADP
ftr-492	16	7	other	other	ADJ
ftr-492	16	8	types	type	NOUN
ftr-492	16	9	of	of	ADP
ftr-492	16	10	entities	entity	NOUN
ftr-492	16	11	seeking	seek	VERB
ftr-492	16	12	partnership	partnership	NOUN
ftr-492	16	13	classification	classification	NOUN
ftr-492	16	14	,	,	PUNCT
ftr-492	16	15	such	such	ADJ
ftr-492	16	16	as	as	ADP
ftr-492	16	17	"	"	PUNCT
ftr-492	16	18	master	master	NOUN
ftr-492	16	19	limited	limit	VERB
ftr-492	16	20	partnerships	partnership	NOUN
ftr-492	16	21	,	,	PUNCT
ftr-492	16	22	"	"	PUNCT
ftr-492	16	23	limited	limited	ADJ
ftr-492	16	24	liability	liability	NOUN
ftr-492	16	25	companies	company	NOUN
ftr-492	16	26	,	,	PUNCT
ftr-492	16	27	business	business	NOUN
ftr-492	16	28	trusts	trust	NOUN
ftr-492	16	29	,	,	PUNCT
ftr-492	16	30	common	common	ADJ
ftr-492	16	31	law	law	NOUN
ftr-492	16	32	trusts	trust	NOUN
ftr-492	16	33	and	and	CCONJ
ftr-492	16	34	grantor	grantor	NOUN
ftr-492	16	35	trusts	trust	NOUN
ftr-492	16	36	with	with	ADP
ftr-492	16	37	partnership	partnership	NOUN
ftr-492	16	38	"	"	PUNCT
ftr-492	16	39	fallback	fallback	NOUN
ftr-492	16	40	"	"	PUNCT
ftr-492	16	41	positions	position	NOUN
ftr-492	16	42	,	,	PUNCT
ftr-492	16	43	has	have	AUX
ftr-492	16	44	focused	focus	VERB
ftr-492	16	45	renewed	renew	VERB
ftr-492	16	46	attention	attention	NOUN
ftr-492	16	47	on	on	ADP
ftr-492	16	48	those	those	DET
ftr-492	16	49	issues	issue	NOUN
ftr-492	16	50	and	and	CCONJ
ftr-492	16	51	raised	raise	VERB
ftr-492	16	52	still	still	ADV
ftr-492	16	53	more	more	ADJ
ftr-492	16	54	classification	classification	NOUN
ftr-492	16	55	issues	issue	NOUN
ftr-492	16	56	.	.	PUNCT
ftr-492	16	57	'	'	PUNCT
ftr-492	17	1	the	the	DET
ftr-492	17	2	internal	internal	ADJ
ftr-492	17	3	revenue	revenue	NOUN
ftr-492	17	4	service	service	NOUN
ftr-492	17	5	's	's	PART
ftr-492	17	6	recent	recent	ADJ
ftr-492	17	7	published	publish	VERB
ftr-492	17	8	rulings	ruling	NOUN
ftr-492	17	9	have	have	AUX
ftr-492	17	10	addressed	address	VERB
ftr-492	17	11	some	some	PRON
ftr-492	17	12	of	of	ADP
ftr-492	17	13	these	these	DET
ftr-492	17	14	issues	issue	NOUN
ftr-492	17	15	,	,	PUNCT
ftr-492	17	16	but	but	CCONJ
ftr-492	17	17	a	a	DET
ftr-492	17	18	number	number	NOUN
ftr-492	17	19	of	of	ADP
ftr-492	17	20	issues	issue	NOUN
ftr-492	17	21	remain	remain	VERB
ftr-492	17	22	.	.	PUNCT
ftr-492	18	1	i.	i.	PROPN
ftr-492	18	2	overview	overview	NOUN
ftr-492	18	3	of	of	ADP
ftr-492	18	4	partnership	partnership	NOUN
ftr-492	18	5	classification	classification	NOUN
ftr-492	18	6	principles	principle	NOUN
ftr-492	18	7	the	the	DET
ftr-492	18	8	question	question	NOUN
ftr-492	18	9	of	of	ADP
ftr-492	18	10	whether	whether	SCONJ
ftr-492	18	11	an	an	DET
ftr-492	18	12	entity	entity	NOUN
ftr-492	18	13	is	be	AUX
ftr-492	18	14	a	a	DET
ftr-492	18	15	partnership	partnership	NOUN
ftr-492	18	16	for	for	ADP
ftr-492	18	17	federal	federal	ADJ
ftr-492	18	18	income	income	NOUN
ftr-492	18	19	tax	tax	NOUN
ftr-492	18	20	purposes	purpose	NOUN
ftr-492	18	21	does	do	AUX
ftr-492	18	22	not	not	PART
ftr-492	18	23	depend	depend	VERB
ftr-492	18	24	upon	upon	SCONJ
ftr-492	18	25	whether	whether	SCONJ
ftr-492	18	26	the	the	DET
ftr-492	18	27	entity	entity	NOUN
ftr-492	18	28	is	be	AUX
ftr-492	18	29	organized	organize	VERB
ftr-492	18	30	as	as	ADP
ftr-492	18	31	a	a	DET
ftr-492	18	32	partnership	partnership	NOUN
ftr-492	18	33	under	under	ADP
ftr-492	18	34	a	a	DET
ftr-492	18	35	state	state	NOUN
ftr-492	18	36	partnership	partnership	NOUN
ftr-492	18	37	statute.nor	statute.nor	X
ftr-492	18	38	does	do	AUX
ftr-492	18	39	it	it	PRON
ftr-492	18	40	depend	depend	VERB
ftr-492	18	41	upon	upon	SCONJ
ftr-492	18	42	whether	whether	SCONJ
ftr-492	18	43	there	there	PRON
ftr-492	18	44	is	be	VERB
ftr-492	18	45	a	a	DET
ftr-492	18	46	written	write	VERB
ftr-492	18	47	partnership	partnership	NOUN
ftr-492	18	48	agreement	agreement	NOUN
ftr-492	18	49	(	(	PUNCT
ftr-492	18	50	or	or	CCONJ
ftr-492	18	51	its	its	PRON
ftr-492	18	52	equivalent	equivalent	NOUN
ftr-492	18	53	)	)	PUNCT
ftr-492	18	54	among	among	ADP
ftr-492	18	55	the	the	DET
ftr-492	18	56	parties.3	parties.3	NOUN
ftr-492	18	57	to	to	PART
ftr-492	18	58	add	add	VERB
ftr-492	18	59	further	further	ADJ
ftr-492	18	60	confusion	confusion	NOUN
ftr-492	18	61	,	,	PUNCT
ftr-492	18	62	there	there	PRON
ftr-492	18	63	is	be	VERB
ftr-492	18	64	no	no	DET
ftr-492	18	65	comprehensive	comprehensive	ADJ
ftr-492	18	66	definition	definition	NOUN
ftr-492	18	67	of	of	ADP
ftr-492	18	68	the	the	DET
ftr-492	18	69	term	term	NOUN
ftr-492	18	70	"	"	PUNCT
ftr-492	18	71	partnership	partnership	NOUN
ftr-492	18	72	"	"	PUNCT
ftr-492	18	73	in	in	ADP
ftr-492	18	74	the	the	DET
ftr-492	18	75	code	code	NOUN
ftr-492	18	76	.	.	PUNCT
ftr-492	19	1	section	section	NOUN
ftr-492	19	2	7701(a)(2	7701(a)(2	NOUN
ftr-492	19	3	)	)	PUNCT
ftr-492	19	4	provides	provide	VERB
ftr-492	19	5	a	a	DET
ftr-492	19	6	starting	starting	NOUN
ftr-492	19	7	point	point	NOUN
ftr-492	19	8	in	in	ADP
ftr-492	19	9	stating	state	VERB
ftr-492	19	10	that	that	SCONJ
ftr-492	19	11	:	:	PUNCT
ftr-492	19	12	"	"	PUNCT
ftr-492	19	13	the	the	DET
ftr-492	19	14	term	term	NOUN
ftr-492	19	15	'	'	PUNCT
ftr-492	19	16	partnership	partnership	NOUN
ftr-492	19	17	'	'	PUNCT
ftr-492	19	18	includes	include	VERB
ftr-492	19	19	a	a	DET
ftr-492	19	20	syndicate	syndicate	NOUN
ftr-492	19	21	,	,	PUNCT
ftr-492	19	22	group	group	NOUN
ftr-492	19	23	,	,	PUNCT
ftr-492	19	24	pool	pool	NOUN
ftr-492	19	25	,	,	PUNCT
ftr-492	19	26	joint	joint	ADJ
ftr-492	19	27	venture	venture	NOUN
ftr-492	19	28	,	,	PUNCT
ftr-492	19	29	or	or	CCONJ
ftr-492	19	30	other	other	ADJ
ftr-492	19	31	unincorporated	unincorporated	ADJ
ftr-492	19	32	organization	organization	NOUN
ftr-492	19	33	,	,	PUNCT
ftr-492	19	34	through	through	ADP
ftr-492	19	35	or	or	CCONJ
ftr-492	19	36	by	by	ADP
ftr-492	19	37	means	mean	NOUN
ftr-492	19	38	of	of	ADP
ftr-492	19	39	which	which	PRON
ftr-492	19	40	any	any	DET
ftr-492	19	41	business	business	NOUN
ftr-492	19	42	,	,	PUNCT
ftr-492	19	43	financial	financial	ADJ
ftr-492	19	44	operation	operation	NOUN
ftr-492	19	45	,	,	PUNCT
ftr-492	19	46	or	or	CCONJ
ftr-492	19	47	venture	venture	NOUN
ftr-492	19	48	is	be	AUX
ftr-492	19	49	carried	carry	VERB
ftr-492	19	50	on	on	ADP
ftr-492	19	51	,	,	PUNCT
ftr-492	19	52	and	and	CCONJ
ftr-492	19	53	which	which	PRON
ftr-492	19	54	is	be	AUX
ftr-492	19	55	not	not	PART
ftr-492	19	56	...	...	PUNCT
ftr-492	20	1	a	a	DET
ftr-492	20	2	trust	trust	NOUN
ftr-492	20	3	or	or	CCONJ
ftr-492	20	4	estate	estate	NOUN
ftr-492	20	5	or	or	CCONJ
ftr-492	20	6	a	a	DET
ftr-492	20	7	corporation	corporation	NOUN
ftr-492	20	8	.	.	PUNCT
ftr-492	21	1	"4	"4	PROPN
ftr-492	22	1	thus	thus	ADV
ftr-492	22	2	,	,	PUNCT
ftr-492	22	3	an	an	DET
ftr-492	22	4	unincorporated	unincorporated	ADJ
ftr-492	22	5	1	1	NUM
ftr-492	22	6	.	.	PUNCT
ftr-492	23	1	this	this	DET
ftr-492	23	2	article	article	NOUN
ftr-492	23	3	deals	deal	VERB
ftr-492	23	4	only	only	ADV
ftr-492	23	5	with	with	ADP
ftr-492	23	6	partnership	partnership	NOUN
ftr-492	23	7	classification	classification	NOUN
ftr-492	23	8	issues	issue	NOUN
ftr-492	23	9	that	that	PRON
ftr-492	23	10	arise	arise	VERB
ftr-492	23	11	where	where	SCONJ
ftr-492	23	12	a	a	DET
ftr-492	23	13	partnership	partnership	NOUN
ftr-492	23	14	or	or	CCONJ
ftr-492	23	15	other	other	ADJ
ftr-492	23	16	juridical	juridical	ADJ
ftr-492	23	17	entity	entity	NOUN
ftr-492	23	18	has	have	AUX
ftr-492	23	19	been	be	AUX
ftr-492	23	20	formed	form	VERB
ftr-492	23	21	under	under	ADP
ftr-492	23	22	local	local	ADJ
ftr-492	23	23	law	law	NOUN
ftr-492	23	24	.	.	PUNCT
ftr-492	24	1	it	it	PRON
ftr-492	24	2	does	do	AUX
ftr-492	24	3	not	not	PART
ftr-492	24	4	deal	deal	VERB
ftr-492	24	5	with	with	ADP
ftr-492	24	6	the	the	DET
ftr-492	24	7	more	more	ADV
ftr-492	24	8	metaphysical	metaphysical	ADJ
ftr-492	24	9	issue	issue	NOUN
ftr-492	24	10	of	of	ADP
ftr-492	24	11	whether	whether	SCONJ
ftr-492	24	12	co	co	NOUN
ftr-492	24	13	-	-	NOUN
ftr-492	24	14	ownership	ownership	NOUN
ftr-492	24	15	of	of	ADP
ftr-492	24	16	property	property	NOUN
ftr-492	24	17	,	,	PUNCT
ftr-492	24	18	"	"	PUNCT
ftr-492	24	19	participating	participate	VERB
ftr-492	24	20	"	"	PUNCT
ftr-492	24	21	loans	loan	NOUN
ftr-492	24	22	.	.	PUNCT
ftr-492	25	1	"	"	PUNCT
ftr-492	25	2	kicker	kicker	NOUN
ftr-492	25	3	"	"	PUNCT
ftr-492	25	4	leases	lease	NOUN
ftr-492	25	5	,	,	PUNCT
ftr-492	25	6	and	and	CCONJ
ftr-492	25	7	other	other	ADJ
ftr-492	25	8	types	type	NOUN
ftr-492	25	9	of	of	ADP
ftr-492	25	10	relationships	relationship	NOUN
ftr-492	25	11	not	not	PART
ftr-492	25	12	involving	involve	VERB
ftr-492	25	13	a	a	DET
ftr-492	25	14	separate	separate	ADJ
ftr-492	25	15	legal	legal	ADJ
ftr-492	25	16	entity	entity	NOUN
ftr-492	25	17	should	should	AUX
ftr-492	25	18	be	be	AUX
ftr-492	25	19	characterized	characterize	VERB
ftr-492	25	20	as	as	ADP
ftr-492	25	21	partnerships	partnership	NOUN
ftr-492	25	22	for	for	ADP
ftr-492	25	23	federal	federal	ADJ
ftr-492	25	24	income	income	NOUN
ftr-492	25	25	tax	tax	NOUN
ftr-492	25	26	purposes	purpose	NOUN
ftr-492	25	27	or	or	CCONJ
ftr-492	25	28	the	the	DET
ftr-492	25	29	special	special	ADJ
ftr-492	25	30	rules	rule	NOUN
ftr-492	25	31	for	for	ADP
ftr-492	25	32	"	"	PUNCT
ftr-492	25	33	publicly	publicly	ADV
ftr-492	25	34	traded	trade	VERB
ftr-492	25	35	partnerships	partnership	NOUN
ftr-492	25	36	"	"	PUNCT
ftr-492	25	37	in	in	ADP
ftr-492	25	38	section	section	NOUN
ftr-492	25	39	7704	7704	NUM
ftr-492	25	40	.	.	PUNCT
ftr-492	26	1	any	any	DET
ftr-492	26	2	reference	reference	NOUN
ftr-492	26	3	herein	herein	VERB
ftr-492	26	4	to	to	ADP
ftr-492	26	5	a	a	DET
ftr-492	26	6	"	"	PUNCT
ftr-492	26	7	partnership	partnership	NOUN
ftr-492	26	8	"	"	PUNCT
ftr-492	26	9	means	mean	VERB
ftr-492	26	10	an	an	DET
ftr-492	26	11	entity	entity	NOUN
ftr-492	26	12	organized	organize	VERB
ftr-492	26	13	as	as	ADP
ftr-492	26	14	a	a	DET
ftr-492	26	15	separate	separate	ADJ
ftr-492	26	16	legal	legal	ADJ
ftr-492	26	17	entity	entity	NOUN
ftr-492	26	18	under	under	ADP
ftr-492	26	19	applicable	applicable	ADJ
ftr-492	26	20	state	state	NOUN
ftr-492	26	21	law	law	NOUN
ftr-492	26	22	,	,	PUNCT
ftr-492	26	23	without	without	ADP
ftr-492	26	24	regard	regard	NOUN
ftr-492	26	25	to	to	ADP
ftr-492	26	26	its	its	PRON
ftr-492	26	27	characterization	characterization	NOUN
ftr-492	26	28	for	for	ADP
ftr-492	26	29	federal	federal	ADJ
ftr-492	26	30	income	income	NOUN
ftr-492	26	31	tax	tax	NOUN
ftr-492	26	32	purposes	purpose	NOUN
ftr-492	26	33	,	,	PUNCT
ftr-492	26	34	except	except	SCONJ
ftr-492	26	35	as	as	SCONJ
ftr-492	26	36	otherwise	otherwise	ADV
ftr-492	26	37	indicated	indicate	VERB
ftr-492	26	38	.	.	PUNCT
ftr-492	27	1	2	2	X
ftr-492	27	2	.	.	X
ftr-492	27	3	see	see	VERB
ftr-492	27	4	,	,	PUNCT
ftr-492	27	5	e.g.	e.g.	ADV
ftr-492	27	6	,	,	PUNCT
ftr-492	27	7	nichols	nichols	PROPN
ftr-492	27	8	v.	v.	PROPN
ftr-492	27	9	commissioner	commissioner	PROPN
ftr-492	27	10	,	,	PUNCT
ftr-492	27	11	32	32	NUM
ftr-492	27	12	t.c	t.c	PROPN
ftr-492	27	13	.	.	PROPN
ftr-492	27	14	1322	1322	NUM
ftr-492	27	15	,	,	PUNCT
ftr-492	27	16	1330	1330	NUM
ftr-492	27	17	(	(	PUNCT
ftr-492	27	18	1959	1959	NUM
ftr-492	27	19	)	)	PUNCT
ftr-492	27	20	,	,	PUNCT
ftr-492	27	21	acq	acq	PROPN
ftr-492	27	22	.	.	PROPN
ftr-492	27	23	,	,	PUNCT
ftr-492	27	24	1960	1960	NUM
ftr-492	27	25	-	-	SYM
ftr-492	27	26	2	2	NUM
ftr-492	27	27	c.b	c.b	PROPN
ftr-492	27	28	.	.	PROPN
ftr-492	27	29	6	6	NUM
ftr-492	27	30	;	;	PUNCT
ftr-492	27	31	rev	rev	X
ftr-492	27	32	.	.	PROPN
ftr-492	28	1	rul	rul	PROPN
ftr-492	28	2	.	.	PUNCT
ftr-492	29	1	58	58	NUM
ftr-492	29	2	-	-	SYM
ftr-492	29	3	243	243	NUM
ftr-492	29	4	,	,	PUNCT
ftr-492	29	5	1958	1958	NUM
ftr-492	29	6	-	-	SYM
ftr-492	29	7	1	1	NUM
ftr-492	29	8	c.b	c.b	PROPN
ftr-492	29	9	.	.	PROPN
ftr-492	29	10	255	255	NUM
ftr-492	29	11	;	;	PUNCT
ftr-492	29	12	regs	reg	NOUN
ftr-492	29	13	.	.	PUNCT
ftr-492	30	1	§	§	PROPN
ftr-492	30	2	§	§	PROPN
ftr-492	30	3	301.7701	301.7701	NUM
ftr-492	30	4	-	-	SYM
ftr-492	30	5	1(c	1(c	NUM
ftr-492	30	6	)	)	PUNCT
ftr-492	30	7	,	,	PUNCT
ftr-492	30	8	-3(a	-3(a	PROPN
ftr-492	30	9	)	)	PUNCT
ftr-492	30	10	.	.	PUNCT
ftr-492	31	1	3	3	X
ftr-492	31	2	.	.	X
ftr-492	31	3	see	see	VERB
ftr-492	31	4	,	,	PUNCT
ftr-492	31	5	e.g.	e.g.	ADV
ftr-492	31	6	,	,	PUNCT
ftr-492	31	7	seattle	seattle	PROPN
ftr-492	31	8	renton	renton	PROPN
ftr-492	31	9	lumber	lumber	PROPN
ftr-492	31	10	co.	co.	PROPN
ftr-492	31	11	v.	v.	ADP
ftr-492	31	12	united	united	PROPN
ftr-492	31	13	states	states	PROPN
ftr-492	31	14	,	,	PUNCT
ftr-492	31	15	135	135	NUM
ftr-492	31	16	f.2d	f.2d	NUM
ftr-492	31	17	989	989	NUM
ftr-492	31	18	,	,	PUNCT
ftr-492	31	19	991	991	NUM
ftr-492	31	20	(	(	PUNCT
ftr-492	31	21	9th	9th	ADJ
ftr-492	31	22	cir	cir	NOUN
ftr-492	31	23	.	.	PUNCT
ftr-492	31	24	1943	1943	NUM
ftr-492	31	25	)	)	PUNCT
ftr-492	31	26	;	;	PUNCT
ftr-492	31	27	barron	barron	PROPN
ftr-492	31	28	v.	v.	PROPN
ftr-492	31	29	commissioner	commissioner	PROPN
ftr-492	31	30	,	,	PUNCT
ftr-492	31	31	t.c	t.c	PROPN
ftr-492	31	32	.	.	PROPN
ftr-492	31	33	memo	memo	NOUN
ftr-492	31	34	1992	1992	NUM
ftr-492	31	35	-	-	SYM
ftr-492	31	36	598	598	NUM
ftr-492	31	37	.	.	NUM
ftr-492	31	38	1034	1034	NUM
ftr-492	31	39	,	,	PUNCT
ftr-492	31	40	1037	1037	NUM
ftr-492	31	41	(	(	PUNCT
ftr-492	31	42	cch	cch	NOUN
ftr-492	31	43	)	)	PUNCT
ftr-492	31	44	(	(	PUNCT
ftr-492	31	45	1992	1992	NUM
ftr-492	31	46	)	)	PUNCT
ftr-492	31	47	;	;	PUNCT
ftr-492	31	48	nichols	nichols	PROPN
ftr-492	31	49	,	,	PUNCT
ftr-492	31	50	32	32	NUM
ftr-492	31	51	t.c	t.c	PROPN
ftr-492	31	52	.	.	PUNCT
ftr-492	32	1	at	at	ADP
ftr-492	32	2	1329	1329	NUM
ftr-492	32	3	;	;	PUNCT
ftr-492	32	4	beck	beck	PROPN
ftr-492	32	5	chem	chem	PROPN
ftr-492	32	6	.	.	PUNCT
ftr-492	32	7	equip	equip	PROPN
ftr-492	32	8	.	.	PUNCT
ftr-492	33	1	corp	corp	PROPN
ftr-492	33	2	.	.	PROPN
ftr-492	34	1	v.	v.	PROPN
ftr-492	34	2	commissioner	commissioner	PROPN
ftr-492	34	3	,	,	PUNCT
ftr-492	34	4	27	27	NUM
ftr-492	34	5	t.c	t.c	PROPN
ftr-492	34	6	.	.	PROPN
ftr-492	34	7	840	840	NUM
ftr-492	34	8	,	,	PUNCT
ftr-492	34	9	849	849	NUM
ftr-492	34	10	(	(	PUNCT
ftr-492	34	11	1957	1957	NUM
ftr-492	34	12	)	)	PUNCT
ftr-492	34	13	,	,	PUNCT
ftr-492	34	14	acq	acq	PROPN
ftr-492	34	15	.	.	PROPN
ftr-492	34	16	,	,	PUNCT
ftr-492	34	17	1957	1957	NUM
ftr-492	34	18	-	-	SYM
ftr-492	34	19	2	2	NUM
ftr-492	34	20	c.b	c.b	PROPN
ftr-492	34	21	.	.	PROPN
ftr-492	34	22	3	3	NUM
ftr-492	34	23	.	.	NOUN
ftr-492	34	24	4	4	X
ftr-492	34	25	.	.	X
ftr-492	35	1	see	see	AUX
ftr-492	35	2	also	also	ADV
ftr-492	35	3	irc	irc	VERB
ftr-492	35	4	§	§	PROPN
ftr-492	35	5	761(a	761(a	PROPN
ftr-492	35	6	)	)	PUNCT
ftr-492	35	7	and	and	CCONJ
ftr-492	35	8	regs	reg	NOUN
ftr-492	35	9	.	.	PUNCT
ftr-492	36	1	§	§	PROPN
ftr-492	36	2	301.7701	301.7701	NUM
ftr-492	36	3	-	-	SYM
ftr-492	36	4	3(a	3(a	NUM
ftr-492	36	5	)	)	PUNCT
ftr-492	36	6	(	(	PUNCT
ftr-492	36	7	containing	contain	VERB
ftr-492	36	8	virtually	virtually	ADV
ftr-492	36	9	identical	identical	ADJ
ftr-492	36	10	definitions	definition	NOUN
ftr-492	36	11	of	of	ADP
ftr-492	36	12	the	the	DET
ftr-492	36	13	term	term	NOUN
ftr-492	36	14	"	"	PUNCT
ftr-492	36	15	partnership	partnership	NOUN
ftr-492	36	16	"	"	PUNCT
ftr-492	36	17	)	)	PUNCT
ftr-492	36	18	.	.	PUNCT
ftr-492	37	1	19931	19931	NUM
ftr-492	37	2	florida	florida	PROPN
ftr-492	37	3	tax	tax	PROPN
ftr-492	37	4	review	review	NOUN
ftr-492	37	5	organization	organization	NOUN
ftr-492	37	6	5	5	NUM
ftr-492	37	7	that	that	PRON
ftr-492	37	8	carries	carry	VERB
ftr-492	37	9	on	on	ADP
ftr-492	37	10	a	a	DET
ftr-492	37	11	business	business	NOUN
ftr-492	37	12	or	or	CCONJ
ftr-492	37	13	financial	financial	ADJ
ftr-492	37	14	operation	operation	NOUN
ftr-492	37	15	will	will	AUX
ftr-492	37	16	be	be	AUX
ftr-492	37	17	characterized	characterize	VERB
ftr-492	37	18	as	as	ADP
ftr-492	37	19	a	a	DET
ftr-492	37	20	partnership	partnership	NOUN
ftr-492	37	21	only	only	ADV
ftr-492	37	22	if	if	SCONJ
ftr-492	37	23	it	it	PRON
ftr-492	37	24	is	be	AUX
ftr-492	37	25	not	not	PART
ftr-492	37	26	characterized	characterize	VERB
ftr-492	37	27	as	as	ADP
ftr-492	37	28	"	"	PUNCT
ftr-492	37	29	a	a	DET
ftr-492	37	30	trust	trust	NOUN
ftr-492	37	31	or	or	CCONJ
ftr-492	37	32	estate	estate	NOUN
ftr-492	37	33	or	or	CCONJ
ftr-492	37	34	a	a	DET
ftr-492	37	35	corporation	corporation	NOUN
ftr-492	37	36	.	.	PUNCT
ftr-492	37	37	"	"	PUNCT
ftr-492	38	1	normally	normally	ADV
ftr-492	38	2	it	it	PRON
ftr-492	38	3	is	be	AUX
ftr-492	38	4	clear	clear	ADJ
ftr-492	38	5	that	that	SCONJ
ftr-492	38	6	an	an	DET
ftr-492	38	7	unincorporated	unincorporated	ADJ
ftr-492	38	8	organization	organization	NOUN
ftr-492	38	9	that	that	PRON
ftr-492	38	10	carries	carry	VERB
ftr-492	38	11	on	on	ADP
ftr-492	38	12	a	a	DET
ftr-492	38	13	business	business	NOUN
ftr-492	38	14	or	or	CCONJ
ftr-492	38	15	financial	financial	ADJ
ftr-492	38	16	operation	operation	NOUN
ftr-492	38	17	is	be	AUX
ftr-492	38	18	not	not	PART
ftr-492	38	19	a	a	DET
ftr-492	38	20	trust	trust	NOUN
ftr-492	38	21	or	or	CCONJ
ftr-492	38	22	estate	estate	NOUN
ftr-492	38	23	.	.	PUNCT
ftr-492	39	1	however	however	ADV
ftr-492	39	2	,	,	PUNCT
ftr-492	39	3	because	because	SCONJ
ftr-492	39	4	"	"	PUNCT
ftr-492	39	5	corporation	corporation	NOUN
ftr-492	39	6	"	"	PUNCT
ftr-492	39	7	as	as	SCONJ
ftr-492	39	8	used	use	VERB
ftr-492	39	9	in	in	ADP
ftr-492	39	10	the	the	DET
ftr-492	39	11	code	code	NOUN
ftr-492	39	12	includes	include	VERB
ftr-492	39	13	not	not	PART
ftr-492	39	14	only	only	ADV
ftr-492	39	15	entities	entity	NOUN
ftr-492	39	16	formed	form	VERB
ftr-492	39	17	as	as	ADP
ftr-492	39	18	corporations	corporation	NOUN
ftr-492	39	19	under	under	ADP
ftr-492	39	20	state	state	NOUN
ftr-492	39	21	laws	law	NOUN
ftr-492	39	22	but	but	CCONJ
ftr-492	39	23	also	also	ADV
ftr-492	39	24	unincorporated	unincorporate	VERB
ftr-492	39	25	"	"	PUNCT
ftr-492	39	26	associations,"6	associations,"6	VERB
ftr-492	39	27	the	the	DET
ftr-492	39	28	critical	critical	ADJ
ftr-492	39	29	issue	issue	NOUN
ftr-492	39	30	in	in	ADP
ftr-492	39	31	characterizing	characterize	VERB
ftr-492	39	32	an	an	DET
ftr-492	39	33	unincorporated	unincorporated	ADJ
ftr-492	39	34	organization	organization	NOUN
ftr-492	39	35	normally	normally	ADV
ftr-492	39	36	is	be	AUX
ftr-492	39	37	whether	whether	SCONJ
ftr-492	39	38	it	it	PRON
ftr-492	39	39	is	be	AUX
ftr-492	39	40	an	an	DET
ftr-492	39	41	"	"	PUNCT
ftr-492	39	42	association	association	NOUN
ftr-492	39	43	.	.	PUNCT
ftr-492	39	44	"	"	PUNCT
ftr-492	40	1	if	if	SCONJ
ftr-492	40	2	it	it	PRON
ftr-492	40	3	is	be	AUX
ftr-492	40	4	an	an	DET
ftr-492	40	5	association	association	NOUN
ftr-492	40	6	,	,	PUNCT
ftr-492	40	7	it	it	PRON
ftr-492	40	8	will	will	AUX
ftr-492	40	9	be	be	AUX
ftr-492	40	10	treated	treat	VERB
ftr-492	40	11	as	as	ADP
ftr-492	40	12	a	a	DET
ftr-492	40	13	corporation	corporation	NOUN
ftr-492	40	14	.	.	PUNCT
ftr-492	41	1	if	if	SCONJ
ftr-492	41	2	it	it	PRON
ftr-492	41	3	is	be	AUX
ftr-492	41	4	not	not	PART
ftr-492	41	5	an	an	DET
ftr-492	41	6	association	association	NOUN
ftr-492	41	7	,	,	PUNCT
ftr-492	41	8	it	it	PRON
ftr-492	41	9	will	will	AUX
ftr-492	41	10	be	be	AUX
ftr-492	41	11	characterized	characterize	VERB
ftr-492	41	12	as	as	ADP
ftr-492	41	13	a	a	DET
ftr-492	41	14	partnership	partnership	NOUN
ftr-492	41	15	.	.	PUNCT
ftr-492	42	1	the	the	DET
ftr-492	42	2	term	term	NOUN
ftr-492	42	3	"	"	PUNCT
ftr-492	42	4	association	association	NOUN
ftr-492	42	5	"	"	PUNCT
ftr-492	42	6	is	be	AUX
ftr-492	42	7	not	not	PART
ftr-492	42	8	defined	define	VERB
ftr-492	42	9	in	in	ADP
ftr-492	42	10	the	the	DET
ftr-492	42	11	code	code	NOUN
ftr-492	42	12	,	,	PUNCT
ftr-492	42	13	but	but	CCONJ
ftr-492	42	14	it	it	PRON
ftr-492	42	15	is	be	AUX
ftr-492	42	16	defined	define	VERB
ftr-492	42	17	in	in	ADP
ftr-492	42	18	the	the	DET
ftr-492	42	19	regulations	regulation	NOUN
ftr-492	42	20	.	.	PUNCT
ftr-492	43	1	regulations	regulation	NOUN
ftr-492	43	2	section	section	VERB
ftr-492	43	3	301.7701	301.7701	NUM
ftr-492	43	4	-	-	SYM
ftr-492	43	5	2(a)(1	2(a)(1	NUM
ftr-492	43	6	)	)	PUNCT
ftr-492	43	7	states	state	NOUN
ftr-492	43	8	generally	generally	ADV
ftr-492	43	9	that	that	SCONJ
ftr-492	43	10	an	an	DET
ftr-492	43	11	unincorporated	unincorporated	ADJ
ftr-492	43	12	entity	entity	NOUN
ftr-492	43	13	will	will	AUX
ftr-492	43	14	be	be	AUX
ftr-492	43	15	treated	treat	VERB
ftr-492	43	16	as	as	ADP
ftr-492	43	17	an	an	DET
ftr-492	43	18	association	association	NOUN
ftr-492	43	19	rather	rather	ADV
ftr-492	43	20	than	than	ADP
ftr-492	43	21	a	a	DET
ftr-492	43	22	partnership	partnership	NOUN
ftr-492	43	23	if	if	SCONJ
ftr-492	43	24	"	"	PUNCT
ftr-492	43	25	the	the	DET
ftr-492	43	26	organization	organization	NOUN
ftr-492	43	27	more	more	ADV
ftr-492	43	28	nearly	nearly	ADV
ftr-492	43	29	resembles	resemble	VERB
ftr-492	43	30	a	a	DET
ftr-492	43	31	corporation	corporation	NOUN
ftr-492	43	32	than	than	ADP
ftr-492	43	33	a	a	DET
ftr-492	43	34	partnership	partnership	NOUN
ftr-492	43	35	....	....	PUNCT
ftr-492	43	36	"	"	PUNCT
ftr-492	43	37	a	a	DET
ftr-492	43	38	more	more	ADV
ftr-492	43	39	analytical	analytical	ADJ
ftr-492	43	40	framework	framework	NOUN
ftr-492	43	41	is	be	AUX
ftr-492	43	42	provided	provide	VERB
ftr-492	43	43	in	in	ADP
ftr-492	43	44	regulations	regulation	NOUN
ftr-492	43	45	section	section	NOUN
ftr-492	43	46	301.7701	301.7701	NUM
ftr-492	43	47	-	-	SYM
ftr-492	43	48	2(a)(3	2(a)(3	NUM
ftr-492	43	49	)	)	PUNCT
ftr-492	43	50	,	,	PUNCT
ftr-492	43	51	which	which	PRON
ftr-492	43	52	indicates	indicate	VERB
ftr-492	43	53	that	that	SCONJ
ftr-492	43	54	an	an	DET
ftr-492	43	55	unincorporated	unincorporated	ADJ
ftr-492	43	56	organization	organization	NOUN
ftr-492	43	57	generally	generally	ADV
ftr-492	43	58	will	will	AUX
ftr-492	43	59	not	not	PART
ftr-492	43	60	be	be	AUX
ftr-492	43	61	classified	classify	VERB
ftr-492	43	62	as	as	ADP
ftr-492	43	63	an	an	DET
ftr-492	43	64	association	association	NOUN
ftr-492	43	65	unless	unless	SCONJ
ftr-492	43	66	it	it	PRON
ftr-492	43	67	has	have	VERB
ftr-492	43	68	"	"	PUNCT
ftr-492	43	69	more	more	ADJ
ftr-492	43	70	corporate	corporate	ADJ
ftr-492	43	71	characteristics	characteristic	NOUN
ftr-492	43	72	than	than	ADP
ftr-492	43	73	noncorporate	noncorporate	ADJ
ftr-492	43	74	characteristics	characteristic	NOUN
ftr-492	43	75	,	,	PUNCT
ftr-492	43	76	"	"	PUNCT
ftr-492	43	77	determined	determine	VERB
ftr-492	43	78	without	without	ADP
ftr-492	43	79	regard	regard	NOUN
ftr-492	43	80	to	to	ADP
ftr-492	43	81	the	the	DET
ftr-492	43	82	characteristics	characteristic	NOUN
ftr-492	43	83	that	that	SCONJ
ftr-492	43	84	corporations	corporation	NOUN
ftr-492	43	85	have	have	VERB
ftr-492	43	86	in	in	ADP
ftr-492	43	87	common	common	ADJ
ftr-492	43	88	with	with	ADP
ftr-492	43	89	the	the	DET
ftr-492	43	90	alternative	alternative	ADJ
ftr-492	43	91	type	type	NOUN
ftr-492	43	92	of	of	ADP
ftr-492	43	93	characterization	characterization	NOUN
ftr-492	43	94	being	be	AUX
ftr-492	43	95	considered	consider	VERB
ftr-492	43	96	.	.	PUNCT
ftr-492	44	1	regulations	regulation	NOUN
ftr-492	44	2	section	section	PROPN
ftr-492	44	3	301.77012(a)(1	301.77012(a)(1	PROPN
ftr-492	44	4	)	)	PUNCT
ftr-492	44	5	states	state	VERB
ftr-492	44	6	that	that	SCONJ
ftr-492	44	7	the	the	DET
ftr-492	44	8	"	"	PUNCT
ftr-492	44	9	major	major	ADJ
ftr-492	44	10	characteristics	characteristic	NOUN
ftr-492	44	11	ordinarily	ordinarily	ADV
ftr-492	44	12	found	find	VERB
ftr-492	44	13	in	in	ADP
ftr-492	44	14	a	a	DET
ftr-492	44	15	pure	pure	ADJ
ftr-492	44	16	corporation	corporation	NOUN
ftr-492	44	17	"	"	PUNCT
ftr-492	44	18	that	that	PRON
ftr-492	44	19	may	may	AUX
ftr-492	44	20	distinguish	distinguish	VERB
ftr-492	44	21	it	it	PRON
ftr-492	44	22	from	from	ADP
ftr-492	44	23	other	other	ADJ
ftr-492	44	24	types	type	NOUN
ftr-492	44	25	of	of	ADP
ftr-492	44	26	organizations	organization	NOUN
ftr-492	44	27	are	be	AUX
ftr-492	44	28	(	(	PUNCT
ftr-492	44	29	i	i	NOUN
ftr-492	44	30	)	)	PUNCT
ftr-492	44	31	associates	associate	NOUN
ftr-492	44	32	,	,	PUNCT
ftr-492	44	33	(	(	PUNCT
ftr-492	44	34	ii	ii	NOUN
ftr-492	44	35	)	)	PUNCT
ftr-492	44	36	an	an	DET
ftr-492	44	37	objective	objective	NOUN
ftr-492	44	38	to	to	PART
ftr-492	44	39	carry	carry	VERB
ftr-492	44	40	on	on	ADP
ftr-492	44	41	a	a	DET
ftr-492	44	42	business	business	NOUN
ftr-492	44	43	and	and	CCONJ
ftr-492	44	44	divide	divide	VERB
ftr-492	44	45	the	the	DET
ftr-492	44	46	gains	gain	NOUN
ftr-492	44	47	therefrom	therefrom	NOUN
ftr-492	44	48	,	,	PUNCT
ftr-492	44	49	(	(	PUNCT
ftr-492	44	50	iii	iii	X
ftr-492	44	51	)	)	PUNCT
ftr-492	44	52	continuity	continuity	NOUN
ftr-492	44	53	of	of	ADP
ftr-492	44	54	life	life	NOUN
ftr-492	44	55	,	,	PUNCT
ftr-492	44	56	(	(	PUNCT
ftr-492	44	57	iv	iv	X
ftr-492	44	58	)	)	PUNCT
ftr-492	44	59	centralization	centralization	NOUN
ftr-492	44	60	of	of	ADP
ftr-492	44	61	management	management	NOUN
ftr-492	44	62	,	,	PUNCT
ftr-492	44	63	(	(	PUNCT
ftr-492	44	64	v	v	NOUN
ftr-492	44	65	)	)	PUNCT
ftr-492	44	66	liability	liability	NOUN
ftr-492	44	67	for	for	ADP
ftr-492	44	68	corporate	corporate	ADJ
ftr-492	44	69	debts	debt	NOUN
ftr-492	44	70	limited	limit	VERB
ftr-492	44	71	to	to	ADP
ftr-492	44	72	corporate	corporate	ADJ
ftr-492	44	73	property	property	NOUN
ftr-492	44	74	and	and	CCONJ
ftr-492	44	75	(	(	PUNCT
ftr-492	44	76	vi	vi	NOUN
ftr-492	44	77	)	)	PUNCT
ftr-492	44	78	free	free	ADJ
ftr-492	44	79	transferability	transferability	NOUN
ftr-492	44	80	of	of	ADP
ftr-492	44	81	interests.7	interests.7	ADJ
ftr-492	44	82	regulations	regulation	NOUN
ftr-492	44	83	section	section	VERB
ftr-492	44	84	301.7701	301.7701	NUM
ftr-492	44	85	-	-	SYM
ftr-492	44	86	2(a)(2	2(a)(2	NOUN
ftr-492	44	87	)	)	PUNCT
ftr-492	44	88	provides	provide	VERB
ftr-492	44	89	that	that	SCONJ
ftr-492	44	90	associates	associate	NOUN
ftr-492	44	91	and	and	CCONJ
ftr-492	44	92	an	an	DET
ftr-492	44	93	objective	objective	NOUN
ftr-492	44	94	to	to	PART
ftr-492	44	95	carry	carry	VERB
ftr-492	44	96	on	on	ADP
ftr-492	44	97	business	business	NOUN
ftr-492	44	98	are	be	AUX
ftr-492	44	99	common	common	ADJ
ftr-492	44	100	to	to	ADP
ftr-492	44	101	corporations	corporation	NOUN
ftr-492	44	102	and	and	CCONJ
ftr-492	44	103	partnerships	partnership	NOUN
ftr-492	44	104	and	and	CCONJ
ftr-492	44	105	,	,	PUNCT
ftr-492	44	106	therefore	therefore	ADV
ftr-492	44	107	,	,	PUNCT
ftr-492	44	108	that	that	SCONJ
ftr-492	44	109	the	the	DET
ftr-492	44	110	determination	determination	NOUN
ftr-492	44	111	as	as	ADP
ftr-492	44	112	to	to	ADP
ftr-492	44	113	whether	whether	SCONJ
ftr-492	44	114	an	an	DET
ftr-492	44	115	unincorporated	unincorporated	ADJ
ftr-492	44	116	organization	organization	NOUN
ftr-492	44	117	is	be	AUX
ftr-492	44	118	a	a	DET
ftr-492	44	119	partnership	partnership	NOUN
ftr-492	44	120	or	or	CCONJ
ftr-492	44	121	an	an	DET
ftr-492	44	122	association	association	NOUN
ftr-492	44	123	turns	turn	VERB
ftr-492	44	124	on	on	ADP
ftr-492	44	125	whether	whether	SCONJ
ftr-492	44	126	there	there	PRON
ftr-492	44	127	is	be	VERB
ftr-492	44	128	continuity	continuity	NOUN
ftr-492	44	129	of	of	ADP
ftr-492	44	130	life	life	NOUN
ftr-492	44	131	,	,	PUNCT
ftr-492	44	132	centralized	centralized	ADJ
ftr-492	44	133	management	management	NOUN
ftr-492	44	134	,	,	PUNCT
ftr-492	44	135	limited	limited	ADJ
ftr-492	44	136	liability	liability	NOUN
ftr-492	44	137	and	and	CCONJ
ftr-492	44	138	free	free	ADJ
ftr-492	44	139	transferability	transferability	NOUN
ftr-492	44	140	of	of	ADP
ftr-492	44	141	interests	interest	NOUN
ftr-492	44	142	,	,	PUNCT
ftr-492	44	143	each	each	PRON
ftr-492	44	144	of	of	ADP
ftr-492	44	145	which	which	PRON
ftr-492	44	146	is	be	AUX
ftr-492	44	147	discussed	discuss	VERB
ftr-492	44	148	separately	separately	ADV
ftr-492	44	149	below	below	ADV
ftr-492	44	150	.	.	PUNCT
ftr-492	45	1	the	the	DET
ftr-492	45	2	determination	determination	NOUN
ftr-492	45	3	as	as	ADP
ftr-492	45	4	to	to	ADP
ftr-492	45	5	whether	whether	SCONJ
ftr-492	45	6	any	any	DET
ftr-492	45	7	such	such	ADJ
ftr-492	45	8	characteristic	characteristic	ADJ
ftr-492	45	9	exists	exist	NOUN
ftr-492	45	10	requires	require	VERB
ftr-492	45	11	an	an	DET
ftr-492	45	12	analysis	analysis	NOUN
ftr-492	45	13	of	of	ADP
ftr-492	45	14	the	the	DET
ftr-492	45	15	rights	right	NOUN
ftr-492	45	16	and	and	CCONJ
ftr-492	45	17	obligations	obligation	NOUN
ftr-492	45	18	of	of	ADP
ftr-492	45	19	the	the	DET
ftr-492	45	20	parties	party	NOUN
ftr-492	45	21	based	base	VERB
ftr-492	45	22	upon	upon	SCONJ
ftr-492	45	23	applicable	applicable	ADJ
ftr-492	45	24	state	state	NOUN
ftr-492	45	25	law	law	NOUN
ftr-492	45	26	and	and	CCONJ
ftr-492	45	27	the	the	DET
ftr-492	45	28	terms	term	NOUN
ftr-492	45	29	of	of	ADP
ftr-492	45	30	any	any	DET
ftr-492	45	31	agreement	agreement	NOUN
ftr-492	45	32	among	among	ADP
ftr-492	45	33	the	the	DET
ftr-492	45	34	parties	party	NOUN
ftr-492	45	35	.	.	PUNCT
ftr-492	46	1	under	under	ADP
ftr-492	46	2	the	the	DET
ftr-492	46	3	literal	literal	ADJ
ftr-492	46	4	language	language	NOUN
ftr-492	46	5	of	of	ADP
ftr-492	46	6	regulations	regulation	NOUN
ftr-492	46	7	section	section	NOUN
ftr-492	46	8	301.7701	301.7701	NUM
ftr-492	46	9	-	-	SYM
ftr-492	46	10	2	2	NUM
ftr-492	46	11	,	,	PUNCT
ftr-492	46	12	the	the	DET
ftr-492	46	13	four	four	NUM
ftr-492	46	14	corporate	corporate	ADJ
ftr-492	46	15	characteristics	characteristic	NOUN
ftr-492	46	16	that	that	PRON
ftr-492	46	17	distinguish	distinguish	VERB
ftr-492	46	18	partnerships	partnership	NOUN
ftr-492	46	19	from	from	ADP
ftr-492	46	20	associations	association	NOUN
ftr-492	46	21	are	be	AUX
ftr-492	46	22	of	of	ADP
ftr-492	46	23	5	5	NUM
ftr-492	46	24	.	.	PUNCT
ftr-492	46	25	see	see	VERB
ftr-492	46	26	infra	infra	NOUN
ftr-492	46	27	text	text	NOUN
ftr-492	46	28	accompanying	accompanying	ADJ
ftr-492	46	29	notes	note	NOUN
ftr-492	46	30	24	24	NUM
ftr-492	46	31	-	-	SYM
ftr-492	46	32	27	27	NUM
ftr-492	46	33	(	(	PUNCT
ftr-492	46	34	discussing	discuss	VERB
ftr-492	46	35	the	the	DET
ftr-492	46	36	definition	definition	NOUN
ftr-492	46	37	of	of	ADP
ftr-492	46	38	the	the	DET
ftr-492	46	39	term	term	NOUN
ftr-492	46	40	"	"	PUNCT
ftr-492	46	41	unincorporated	unincorporated	ADJ
ftr-492	46	42	association	association	NOUN
ftr-492	46	43	"	"	PUNCT
ftr-492	46	44	)	)	PUNCT
ftr-492	46	45	.	.	PUNCT
ftr-492	47	1	6	6	X
ftr-492	47	2	.	.	X
ftr-492	47	3	irc	irc	PROPN
ftr-492	47	4	§	§	PROPN
ftr-492	47	5	7701(a)(3	7701(a)(3	NOUN
ftr-492	47	6	)	)	PUNCT
ftr-492	47	7	;	;	PUNCT
ftr-492	47	8	regs	reg	NOUN
ftr-492	47	9	.	.	PUNCT
ftr-492	48	1	§	§	PROPN
ftr-492	48	2	301.7701	301.7701	NUM
ftr-492	48	3	-	-	SYM
ftr-492	48	4	1(c	1(c	NUM
ftr-492	48	5	)	)	PUNCT
ftr-492	48	6	.	.	PUNCT
ftr-492	49	1	7	7	X
ftr-492	49	2	.	.	X
ftr-492	49	3	these	these	DET
ftr-492	49	4	factors	factor	NOUN
ftr-492	49	5	were	be	AUX
ftr-492	49	6	derived	derive	VERB
ftr-492	49	7	from	from	ADP
ftr-492	49	8	the	the	DET
ftr-492	49	9	supreme	supreme	PROPN
ftr-492	49	10	court	court	PROPN
ftr-492	49	11	's	's	PART
ftr-492	49	12	opinion	opinion	NOUN
ftr-492	49	13	in	in	ADP
ftr-492	49	14	morrissey	morrissey	PROPN
ftr-492	49	15	v.	v.	PROPN
ftr-492	49	16	commissioner	commissioner	PROPN
ftr-492	49	17	,	,	PUNCT
ftr-492	49	18	296	296	NUM
ftr-492	49	19	u.s	u.s	PROPN
ftr-492	49	20	.	.	PROPN
ftr-492	49	21	344	344	NUM
ftr-492	49	22	(	(	PUNCT
ftr-492	49	23	1935	1935	NUM
ftr-492	49	24	)	)	PUNCT
ftr-492	49	25	,	,	PUNCT
ftr-492	49	26	which	which	PRON
ftr-492	49	27	dealt	deal	VERB
ftr-492	49	28	with	with	ADP
ftr-492	49	29	the	the	DET
ftr-492	49	30	distinction	distinction	NOUN
ftr-492	49	31	between	between	ADP
ftr-492	49	32	a	a	DET
ftr-492	49	33	trust	trust	NOUN
ftr-492	49	34	and	and	CCONJ
ftr-492	49	35	an	an	DET
ftr-492	49	36	association	association	NOUN
ftr-492	49	37	and	and	CCONJ
ftr-492	49	38	is	be	AUX
ftr-492	49	39	still	still	ADV
ftr-492	49	40	cited	cite	VERB
ftr-492	49	41	with	with	ADP
ftr-492	49	42	reverence	reverence	NOUN
ftr-492	49	43	in	in	ADP
ftr-492	49	44	partnership	partnership	NOUN
ftr-492	49	45	classification	classification	NOUN
ftr-492	49	46	cases	case	NOUN
ftr-492	49	47	.	.	PUNCT
ftr-492	50	1	[	[	X
ftr-492	50	2	vol	vol	NOUN
ftr-492	50	3	1:4	1:4	NUM
ftr-492	50	4	lingering	linger	VERB
ftr-492	50	5	partnership	partnership	NOUN
ftr-492	50	6	classification	classification	NOUN
ftr-492	50	7	issues	issue	NOUN
ftr-492	50	8	equal	equal	ADJ
ftr-492	50	9	importance	importance	NOUN
ftr-492	50	10	,	,	PUNCT
ftr-492	50	11	and	and	CCONJ
ftr-492	50	12	the	the	DET
ftr-492	50	13	courts	court	NOUN
ftr-492	50	14	have	have	AUX
ftr-492	50	15	consistently	consistently	ADV
ftr-492	50	16	rejected	reject	VERB
ftr-492	50	17	any	any	DET
ftr-492	50	18	attempt	attempt	NOUN
ftr-492	50	19	to	to	PART
ftr-492	50	20	weight	weight	VERB
ftr-492	50	21	the	the	DET
ftr-492	50	22	factors.8	factors.8	PROPN
ftr-492	50	23	also	also	ADV
ftr-492	50	24	,	,	PUNCT
ftr-492	50	25	with	with	ADP
ftr-492	50	26	the	the	DET
ftr-492	50	27	exception	exception	NOUN
ftr-492	50	28	of	of	ADP
ftr-492	50	29	free	free	ADJ
ftr-492	50	30	transferability	transferability	NOUN
ftr-492	50	31	,	,	PUNCT
ftr-492	50	32	the	the	DET
ftr-492	50	33	four	four	NUM
ftr-492	50	34	relevant	relevant	ADJ
ftr-492	50	35	corporate	corporate	ADJ
ftr-492	50	36	characteristics	characteristic	NOUN
ftr-492	50	37	have	have	AUX
ftr-492	50	38	been	be	AUX
ftr-492	50	39	approached	approach	VERB
ftr-492	50	40	in	in	ADP
ftr-492	50	41	all	all	ADV
ftr-492	50	42	-	-	PUNCT
ftr-492	50	43	or	or	CCONJ
ftr-492	50	44	-	-	PUNCT
ftr-492	50	45	nothing	nothing	PRON
ftr-492	50	46	terms	term	NOUN
ftr-492	50	47	,	,	PUNCT
ftr-492	50	48	rather	rather	ADV
ftr-492	50	49	than	than	ADP
ftr-492	50	50	as	as	ADP
ftr-492	50	51	matters	matter	NOUN
ftr-492	50	52	of	of	ADP
ftr-492	50	53	degree	degree	NOUN
ftr-492	50	54	.	.	PUNCT
ftr-492	51	1	therefore	therefore	ADV
ftr-492	51	2	,	,	PUNCT
ftr-492	51	3	whether	whether	SCONJ
ftr-492	51	4	an	an	DET
ftr-492	51	5	entity	entity	NOUN
ftr-492	51	6	is	be	AUX
ftr-492	51	7	an	an	DET
ftr-492	51	8	association	association	NOUN
ftr-492	51	9	generally	generally	ADV
ftr-492	51	10	depends	depend	VERB
ftr-492	51	11	upon	upon	SCONJ
ftr-492	51	12	the	the	DET
ftr-492	51	13	purely	purely	ADV
ftr-492	51	14	mechanical	mechanical	ADJ
ftr-492	51	15	test	test	NOUN
ftr-492	51	16	of	of	ADP
ftr-492	51	17	whether	whether	SCONJ
ftr-492	51	18	the	the	DET
ftr-492	51	19	entity	entity	NOUN
ftr-492	51	20	has	have	AUX
ftr-492	51	21	more	more	ADJ
ftr-492	51	22	than	than	ADP
ftr-492	51	23	two	two	NUM
ftr-492	51	24	(	(	PUNCT
ftr-492	51	25	i.e.	i.e.	X
ftr-492	51	26	,	,	PUNCT
ftr-492	51	27	at	at	ADV
ftr-492	51	28	least	least	ADJ
ftr-492	51	29	three	three	NUM
ftr-492	51	30	)	)	PUNCT
ftr-492	51	31	of	of	ADP
ftr-492	51	32	the	the	DET
ftr-492	51	33	four	four	NUM
ftr-492	51	34	relevant	relevant	ADJ
ftr-492	51	35	corporate	corporate	ADJ
ftr-492	51	36	characteristics	characteristic	NOUN
ftr-492	51	37	.	.	PUNCT
ftr-492	52	1	it	it	PRON
ftr-492	52	2	should	should	AUX
ftr-492	52	3	be	be	AUX
ftr-492	52	4	noted	note	VERB
ftr-492	52	5	that	that	SCONJ
ftr-492	52	6	regulations	regulation	NOUN
ftr-492	52	7	section	section	NOUN
ftr-492	52	8	301.7701	301.7701	NUM
ftr-492	52	9	-2(a	-2(a	NOUN
ftr-492	52	10	)	)	PUNCT
ftr-492	52	11	(	(	PUNCT
ftr-492	52	12	1	1	X
ftr-492	52	13	)	)	PUNCT
ftr-492	52	14	expressly	expressly	ADV
ftr-492	52	15	states	state	VERB
ftr-492	52	16	that	that	SCONJ
ftr-492	52	17	"	"	PUNCT
ftr-492	52	18	other	other	ADJ
ftr-492	52	19	factors	factor	NOUN
ftr-492	52	20	"	"	PUNCT
ftr-492	52	21	may	may	AUX
ftr-492	52	22	be	be	AUX
ftr-492	52	23	relevant	relevant	ADJ
ftr-492	52	24	in	in	ADP
ftr-492	52	25	distinguishing	distinguish	VERB
ftr-492	52	26	partnerships	partnership	NOUN
ftr-492	52	27	from	from	ADP
ftr-492	52	28	associations	association	NOUN
ftr-492	52	29	.	.	PUNCT
ftr-492	53	1	however	however	ADV
ftr-492	53	2	,	,	PUNCT
ftr-492	53	3	only	only	ADV
ftr-492	53	4	four	four	NUM
ftr-492	53	5	cases	case	NOUN
ftr-492	53	6	have	have	AUX
ftr-492	53	7	discussed	discuss	VERB
ftr-492	53	8	the	the	DET
ftr-492	53	9	possible	possible	ADJ
ftr-492	53	10	relevance	relevance	NOUN
ftr-492	53	11	of	of	ADP
ftr-492	53	12	such	such	ADJ
ftr-492	53	13	"	"	PUNCT
ftr-492	53	14	other	other	ADJ
ftr-492	53	15	factors	factor	NOUN
ftr-492	53	16	"	"	PUNCT
ftr-492	53	17	in	in	ADP
ftr-492	53	18	any	any	DET
ftr-492	53	19	detail.9	detail.9	PROPN
ftr-492	53	20	in	in	ADP
ftr-492	53	21	both	both	CCONJ
ftr-492	53	22	bush	bush	NOUN
ftr-492	53	23	and	and	CCONJ
ftr-492	53	24	outlaw	outlaw	NOUN
ftr-492	53	25	,	,	PUNCT
ftr-492	53	26	the	the	DET
ftr-492	53	27	courts	court	NOUN
ftr-492	53	28	stated	state	VERB
ftr-492	53	29	that	that	SCONJ
ftr-492	53	30	such	such	ADJ
ftr-492	53	31	other	other	ADJ
ftr-492	53	32	factors	factor	NOUN
ftr-492	53	33	were	be	AUX
ftr-492	53	34	relevant	relevant	ADJ
ftr-492	53	35	to	to	ADP
ftr-492	53	36	the	the	DET
ftr-492	53	37	classification	classification	NOUN
ftr-492	53	38	issue	issue	NOUN
ftr-492	53	39	,	,	PUNCT
ftr-492	53	40	but	but	CCONJ
ftr-492	53	41	in	in	ADP
ftr-492	53	42	neither	neither	DET
ftr-492	53	43	case	case	NOUN
ftr-492	53	44	did	do	AUX
ftr-492	53	45	the	the	DET
ftr-492	53	46	court	court	NOUN
ftr-492	53	47	seem	seem	VERB
ftr-492	53	48	to	to	PART
ftr-492	53	49	regard	regard	VERB
ftr-492	53	50	them	they	PRON
ftr-492	53	51	as	as	ADP
ftr-492	53	52	being	be	AUX
ftr-492	53	53	particularly	particularly	ADV
ftr-492	53	54	significant	significant	ADJ
ftr-492	53	55	.	.	PUNCT
ftr-492	54	1	in	in	ADP
ftr-492	54	2	larson	larson	PROPN
ftr-492	54	3	,	,	PUNCT
ftr-492	54	4	the	the	DET
ftr-492	54	5	tax	tax	NOUN
ftr-492	54	6	court	court	NOUN
ftr-492	54	7	held	hold	VERB
ftr-492	54	8	that	that	SCONJ
ftr-492	54	9	the	the	DET
ftr-492	54	10	"	"	PUNCT
ftr-492	54	11	other	other	ADJ
ftr-492	54	12	factors	factor	NOUN
ftr-492	54	13	"	"	PUNCT
ftr-492	54	14	raised	raise	VERB
ftr-492	54	15	by	by	ADP
ftr-492	54	16	the	the	DET
ftr-492	54	17	service	service	NOUN
ftr-492	54	18	were	be	AUX
ftr-492	54	19	not	not	PART
ftr-492	54	20	relevant	relevant	ADJ
ftr-492	54	21	,	,	PUNCT
ftr-492	54	22	except	except	SCONJ
ftr-492	54	23	to	to	ADP
ftr-492	54	24	the	the	DET
ftr-492	54	25	extent	extent	NOUN
ftr-492	54	26	that	that	SCONJ
ftr-492	54	27	they	they	PRON
ftr-492	54	28	inhered	inhere	VERB
ftr-492	54	29	in	in	ADP
ftr-492	54	30	the	the	DET
ftr-492	54	31	four	four	NUM
ftr-492	54	32	standard	standard	ADJ
ftr-492	54	33	corporate	corporate	ADJ
ftr-492	54	34	characteristics	characteristic	NOUN
ftr-492	54	35	.	.	PUNCT
ftr-492	54	36	'	'	PUNCT
ftr-492	55	1	in	in	ADP
ftr-492	55	2	zcknan	zcknan	PROPN
ftr-492	55	3	,	,	PUNCT
ftr-492	55	4	the	the	DET
ftr-492	55	5	court	court	NOUN
ftr-492	55	6	of	of	ADP
ftr-492	55	7	claims	claim	NOUN
ftr-492	55	8	dismissed	dismiss	VERB
ftr-492	55	9	the	the	DET
ftr-492	55	10	other	other	ADJ
ftr-492	55	11	factors	factor	NOUN
ftr-492	55	12	raised	raise	VERB
ftr-492	55	13	by	by	ADP
ftr-492	55	14	the	the	DET
ftr-492	55	15	service	service	NOUN
ftr-492	55	16	as	as	ADP
ftr-492	55	17	irrelevant	irrelevant	ADJ
ftr-492	55	18	,	,	PUNCT
ftr-492	55	19	since	since	SCONJ
ftr-492	55	20	the	the	DET
ftr-492	55	21	entity	entity	NOUN
ftr-492	55	22	in	in	ADP
ftr-492	55	23	question	question	NOUN
ftr-492	55	24	was	be	AUX
ftr-492	55	25	so	so	ADV
ftr-492	55	26	clearly	clearly	ADV
ftr-492	55	27	a	a	DET
ftr-492	55	28	partnership	partnership	NOUN
ftr-492	55	29	based	base	VERB
ftr-492	55	30	on	on	ADP
ftr-492	55	31	the	the	DET
ftr-492	55	32	absence	absence	NOUN
ftr-492	55	33	of	of	ADP
ftr-492	55	34	all	all	DET
ftr-492	55	35	four	four	NUM
ftr-492	55	36	standard	standard	ADJ
ftr-492	55	37	corporate	corporate	ADJ
ftr-492	55	38	characteristics	characteristic	NOUN
ftr-492	55	39	.	.	PUNCT
ftr-492	56	1	most	most	ADJ
ftr-492	56	2	cases	case	NOUN
ftr-492	56	3	and	and	CCONJ
ftr-492	56	4	published	publish	VERB
ftr-492	56	5	rulings	ruling	NOUN
ftr-492	56	6	only	only	ADV
ftr-492	56	7	pay	pay	VERB
ftr-492	56	8	lip	lip	NOUN
ftr-492	56	9	service	service	NOUN
ftr-492	56	10	to	to	ADP
ftr-492	56	11	the	the	DET
ftr-492	56	12	possible	possible	ADJ
ftr-492	56	13	relevance	relevance	NOUN
ftr-492	56	14	of	of	ADP
ftr-492	56	15	"	"	PUNCT
ftr-492	56	16	other	other	ADJ
ftr-492	56	17	factors	factor	NOUN
ftr-492	56	18	,	,	PUNCT
ftr-492	56	19	"	"	PUNCT
ftr-492	56	20	and	and	CCONJ
ftr-492	56	21	not	not	PART
ftr-492	56	22	all	all	PRON
ftr-492	56	23	of	of	ADP
ftr-492	56	24	the	the	DET
ftr-492	56	25	published	publish	VERB
ftr-492	56	26	rulings	ruling	NOUN
ftr-492	56	27	recently	recently	ADV
ftr-492	56	28	issued	issue	VERB
ftr-492	56	29	by	by	ADP
ftr-492	56	30	the	the	DET
ftr-492	56	31	service	service	NOUN
ftr-492	56	32	even	even	ADV
ftr-492	56	33	do	do	VERB
ftr-492	56	34	that	that	PRON
ftr-492	56	35	.	.	PUNCT
ftr-492	56	36	"	"	PUNCT
ftr-492	57	1	thus	thus	ADV
ftr-492	57	2	,	,	PUNCT
ftr-492	57	3	this	this	DET
ftr-492	57	4	potentially	potentially	ADV
ftr-492	57	5	nettlesome	nettlesome	ADJ
ftr-492	57	6	issue	issue	NOUN
ftr-492	57	7	apparently	apparently	ADV
ftr-492	57	8	will	will	AUX
ftr-492	57	9	remain	remain	VERB
ftr-492	57	10	dormant	dormant	ADJ
ftr-492	57	11	for	for	ADP
ftr-492	57	12	the	the	DET
ftr-492	57	13	foreseeable	foreseeable	ADJ
ftr-492	57	14	future	future	NOUN
ftr-492	57	15	.	.	PUNCT
ftr-492	58	1	the	the	DET
ftr-492	58	2	evolution	evolution	NOUN
ftr-492	58	3	of	of	ADP
ftr-492	58	4	the	the	DET
ftr-492	58	5	current	current	ADJ
ftr-492	58	6	association	association	NOUN
ftr-492	58	7	classification	classification	NOUN
ftr-492	58	8	regulations	regulation	NOUN
ftr-492	58	9	has	have	AUX
ftr-492	58	10	been	be	AUX
ftr-492	58	11	a	a	DET
ftr-492	58	12	turbulent	turbulent	ADJ
ftr-492	58	13	process	process	NOUN
ftr-492	58	14	that	that	PRON
ftr-492	58	15	has	have	AUX
ftr-492	58	16	been	be	AUX
ftr-492	58	17	discussed	discuss	VERB
ftr-492	58	18	at	at	ADP
ftr-492	58	19	length	length	NOUN
ftr-492	58	20	by	by	ADP
ftr-492	58	21	several	several	ADJ
ftr-492	58	22	8	8	NUM
ftr-492	58	23	.	.	PUNCT
ftr-492	59	1	see	see	VERB
ftr-492	59	2	,	,	PUNCT
ftr-492	59	3	e.g.	e.g.	ADV
ftr-492	59	4	,	,	PUNCT
ftr-492	59	5	richlands	richlands	PROPN
ftr-492	59	6	medical	medical	PROPN
ftr-492	59	7	association	association	PROPN
ftr-492	59	8	v.	v.	PROPN
ftr-492	59	9	commissioner	commissioner	PROPN
ftr-492	59	10	,	,	PUNCT
ftr-492	59	11	60	60	NUM
ftr-492	59	12	t.c.m	t.c.m	NOUN
ftr-492	59	13	.	.	PUNCT
ftr-492	60	1	(	(	PUNCT
ftr-492	60	2	cch	cch	NOUN
ftr-492	60	3	)	)	PUNCT
ftr-492	60	4	1572	1572	NUM
ftr-492	60	5	,	,	PUNCT
ftr-492	60	6	1579	1579	NUM
ftr-492	60	7	(	(	PUNCT
ftr-492	60	8	1990	1990	NUM
ftr-492	60	9	)	)	PUNCT
ftr-492	60	10	,	,	PUNCT
ftr-492	60	11	affd	affd	PROPN
ftr-492	60	12	,	,	PUNCT
ftr-492	60	13	953	953	NUM
ftr-492	60	14	f.2d	f.2d	NOUN
ftr-492	60	15	639	639	NUM
ftr-492	60	16	(	(	PUNCT
ftr-492	60	17	4th	4th	ADJ
ftr-492	60	18	cir	cir	NOUN
ftr-492	60	19	.	.	PROPN
ftr-492	60	20	1992	1992	NUM
ftr-492	60	21	)	)	PUNCT
ftr-492	60	22	;	;	PUNCT
ftr-492	60	23	foster	foster	PROPN
ftr-492	60	24	v.	v.	PROPN
ftr-492	60	25	commissioner	commissioner	PROPN
ftr-492	60	26	,	,	PUNCT
ftr-492	60	27	80	80	NUM
ftr-492	60	28	t.c	t.c	PROPN
ftr-492	60	29	.	.	PROPN
ftr-492	60	30	34	34	NUM
ftr-492	60	31	.	.	NOUN
ftr-492	60	32	186	186	NUM
ftr-492	60	33	(	(	PUNCT
ftr-492	60	34	1983	1983	NUM
ftr-492	60	35	)	)	PUNCT
ftr-492	60	36	,	,	PUNCT
ftr-492	61	1	affd	affd	VERB
ftr-492	61	2	in	in	ADP
ftr-492	61	3	part	part	NOUN
ftr-492	61	4	and	and	CCONJ
ftr-492	61	5	vacated	vacate	VERB
ftr-492	61	6	in	in	ADP
ftr-492	61	7	part	part	NOUN
ftr-492	61	8	,	,	PUNCT
ftr-492	61	9	756	756	NUM
ftr-492	61	10	f.2d	f.2d	NOUN
ftr-492	61	11	1430	1430	NUM
ftr-492	61	12	(	(	PUNCT
ftr-492	61	13	9th	9th	ADJ
ftr-492	61	14	cir	cir	NOUN
ftr-492	61	15	.	.	PUNCT
ftr-492	61	16	1985	1985	NUM
ftr-492	61	17	)	)	PUNCT
ftr-492	61	18	.	.	PUNCT
ftr-492	62	1	ccrt	ccrt	NOUN
ftr-492	62	2	.	.	PROPN
ftr-492	62	3	denied	deny	VERB
ftr-492	62	4	,	,	PUNCT
ftr-492	62	5	474	474	PROPN
ftr-492	62	6	u.s	u.s	PROPN
ftr-492	62	7	.	.	PROPN
ftr-492	62	8	1055	1055	NUM
ftr-492	62	9	(	(	PUNCT
ftr-492	62	10	1986	1986	NUM
ftr-492	62	11	)	)	PUNCT
ftr-492	62	12	;	;	PUNCT
ftr-492	62	13	larson	larson	PROPN
ftr-492	62	14	v.	v.	PROPN
ftr-492	62	15	commissioner	commissioner	PROPN
ftr-492	62	16	,	,	PUNCT
ftr-492	62	17	66	66	NUM
ftr-492	62	18	t.c	t.c	PROPN
ftr-492	62	19	.	.	PROPN
ftr-492	62	20	159	159	NUM
ftr-492	62	21	,	,	PUNCT
ftr-492	62	22	185	185	NUM
ftr-492	62	23	-	-	SYM
ftr-492	62	24	86	86	NUM
ftr-492	62	25	(	(	PUNCT
ftr-492	62	26	1976	1976	NUM
ftr-492	62	27	)	)	PUNCT
ftr-492	62	28	.	.	PUNCT
ftr-492	63	1	acq	acq	PROPN
ftr-492	63	2	.	.	PROPN
ftr-492	63	3	,	,	PUNCT
ftr-492	63	4	1979	1979	NUM
ftr-492	63	5	-	-	SYM
ftr-492	63	6	1	1	NUM
ftr-492	63	7	c.b	c.b	PROPN
ftr-492	63	8	.	.	PROPN
ftr-492	63	9	1	1	NUM
ftr-492	63	10	.	.	PUNCT
ftr-492	64	1	however	however	ADV
ftr-492	64	2	,	,	PUNCT
ftr-492	64	3	the	the	DET
ftr-492	64	4	larson	larson	PROPN
ftr-492	64	5	majority	majority	NOUN
ftr-492	64	6	did	do	AUX
ftr-492	64	7	muse	muse	VERB
ftr-492	64	8	that	that	SCONJ
ftr-492	64	9	it	it	PRON
ftr-492	64	10	would	would	AUX
ftr-492	64	11	weight	weight	VERB
ftr-492	64	12	the	the	DET
ftr-492	64	13	factors	factor	NOUN
ftr-492	64	14	in	in	ADP
ftr-492	64	15	favor	favor	NOUN
ftr-492	64	16	of	of	ADP
ftr-492	64	17	-practical	-practical	ADJ
ftr-492	64	18	continuity	continuity	NOUN
ftr-492	64	19	"	"	PUNCT
ftr-492	64	20	and	and	CCONJ
ftr-492	64	21	limited	limited	ADJ
ftr-492	64	22	liability	liability	NOUN
ftr-492	64	23	if	if	SCONJ
ftr-492	64	24	it	it	PRON
ftr-492	64	25	were	be	AUX
ftr-492	64	26	writing	write	VERB
ftr-492	64	27	the	the	DET
ftr-492	64	28	rules	rule	NOUN
ftr-492	64	29	.	.	PUNCT
ftr-492	65	1	9	9	X
ftr-492	65	2	.	.	X
ftr-492	65	3	larson	larson	PROPN
ftr-492	65	4	,	,	PUNCT
ftr-492	65	5	66	66	NUM
ftr-492	65	6	t.c	t.c	PROPN
ftr-492	65	7	.	.	PUNCT
ftr-492	66	1	at	at	ADP
ftr-492	66	2	184	184	NUM
ftr-492	66	3	;	;	PUNCT
ftr-492	66	4	zuckman	zuckman	PROPN
ftr-492	66	5	v.	v.	PROPN
ftr-492	66	6	united	united	PROPN
ftr-492	66	7	states	states	PROPN
ftr-492	66	8	,	,	PUNCT
ftr-492	66	9	524	524	NUM
ftr-492	66	10	f.2d	f.2d	NOUN
ftr-492	66	11	729	729	NUM
ftr-492	66	12	.	.	PUNCT
ftr-492	67	1	744	744	NUM
ftr-492	67	2	(	(	PUNCT
ftr-492	67	3	ct	ct	PROPN
ftr-492	67	4	.	.	PUNCT
ftr-492	67	5	cl	cl	NOUN
ftr-492	67	6	.	.	PUNCT
ftr-492	68	1	1975	1975	NUM
ftr-492	68	2	)	)	PUNCT
ftr-492	69	1	;	;	PUNCT
ftr-492	70	1	outlaw	outlaw	NOUN
ftr-492	70	2	v.	v.	PROPN
ftr-492	70	3	united	united	PROPN
ftr-492	70	4	states	states	PROPN
ftr-492	70	5	,	,	PUNCT
ftr-492	70	6	494	494	NUM
ftr-492	70	7	f.2d	f.2d	NOUN
ftr-492	70	8	1376	1376	NUM
ftr-492	70	9	,	,	PUNCT
ftr-492	70	10	1385	1385	NUM
ftr-492	70	11	(	(	PUNCT
ftr-492	70	12	ct	ct	PROPN
ftr-492	70	13	.	.	PUNCT
ftr-492	70	14	cl	cl	NOUN
ftr-492	70	15	.	.	PUNCT
ftr-492	70	16	)	)	PUNCT
ftr-492	70	17	,	,	PUNCT
ftr-492	70	18	cert	cert	PROPN
ftr-492	70	19	.	.	PUNCT
ftr-492	70	20	denied	deny	VERB
ftr-492	70	21	.	.	PUNCT
ftr-492	71	1	419	419	NUM
ftr-492	72	1	u.s	u.s	PROPN
ftr-492	72	2	.	.	PROPN
ftr-492	72	3	844	844	NUM
ftr-492	72	4	(	(	PUNCT
ftr-492	72	5	1974	1974	NUM
ftr-492	72	6	)	)	PUNCT
ftr-492	72	7	;	;	PUNCT
ftr-492	72	8	bush	bush	PROPN
ftr-492	72	9	#	#	SYM
ftr-492	72	10	1	1	NUM
ftr-492	72	11	c	c	NOUN
ftr-492	72	12	/	/	SYM
ftr-492	72	13	o	o	NOUN
ftr-492	72	14	stonestreet	stonestreet	NOUN
ftr-492	72	15	lands	lands	PROPN
ftr-492	72	16	co.	co.	PROPN
ftr-492	73	1	v.	v.	PROPN
ftr-492	73	2	commissioner	commissioner	PROPN
ftr-492	73	3	,	,	PUNCT
ftr-492	73	4	48	48	NUM
ftr-492	73	5	t.c	t.c	PROPN
ftr-492	73	6	.	.	PROPN
ftr-492	73	7	218	218	NUM
ftr-492	73	8	.	.	PUNCT
ftr-492	74	1	234	234	NUM
ftr-492	74	2	(	(	PUNCT
ftr-492	74	3	1967	1967	NUM
ftr-492	74	4	)	)	PUNCT
ftr-492	74	5	,	,	PUNCT
ftr-492	74	6	acq	acq	PROPN
ftr-492	74	7	.	.	PROPN
ftr-492	74	8	,	,	PUNCT
ftr-492	74	9	1968	1968	NUM
ftr-492	74	10	-	-	SYM
ftr-492	74	11	2	2	NUM
ftr-492	74	12	c.b	c.b	PROPN
ftr-492	74	13	.	.	PROPN
ftr-492	74	14	2	2	NUM
ftr-492	74	15	.	.	NUM
ftr-492	74	16	10	10	NUM
ftr-492	74	17	.	.	PUNCT
ftr-492	74	18	shortly	shortly	ADV
ftr-492	74	19	thereafter	thereafter	ADV
ftr-492	74	20	,	,	PUNCT
ftr-492	74	21	the	the	DET
ftr-492	74	22	service	service	NOUN
ftr-492	74	23	issued	issue	VERB
ftr-492	74	24	a	a	DET
ftr-492	74	25	published	publish	VERB
ftr-492	74	26	ruling	ruling	NOUN
ftr-492	74	27	listing	list	VERB
ftr-492	74	28	seven	seven	NUM
ftr-492	74	29	"	"	PUNCT
ftr-492	74	30	other	other	ADJ
ftr-492	74	31	factors	factor	NOUN
ftr-492	74	32	"	"	PUNCT
ftr-492	74	33	that	that	SCONJ
ftr-492	74	34	it	it	PRON
ftr-492	74	35	would	would	AUX
ftr-492	74	36	not	not	PART
ftr-492	74	37	consider	consider	VERB
ftr-492	74	38	as	as	ADP
ftr-492	74	39	having	have	VERB
ftr-492	74	40	relevance	relevance	NOUN
ftr-492	74	41	independent	independent	ADJ
ftr-492	74	42	of	of	ADP
ftr-492	74	43	their	their	PRON
ftr-492	74	44	impact	impact	NOUN
ftr-492	74	45	on	on	ADP
ftr-492	74	46	the	the	DET
ftr-492	74	47	six	six	NUM
ftr-492	74	48	major	major	ADJ
ftr-492	74	49	corporate	corporate	ADJ
ftr-492	74	50	characteristics	characteristic	NOUN
ftr-492	74	51	,	,	PUNCT
ftr-492	74	52	which	which	DET
ftr-492	74	53	factors	factor	NOUN
ftr-492	74	54	reflected	reflect	VERB
ftr-492	74	55	the	the	DET
ftr-492	74	56	other	other	ADJ
ftr-492	74	57	factors	factor	NOUN
ftr-492	74	58	it	it	PRON
ftr-492	74	59	unsuccessfully	unsuccessfully	ADV
ftr-492	74	60	raised	raise	VERB
ftr-492	74	61	in	in	ADP
ftr-492	74	62	larson	larson	PROPN
ftr-492	74	63	.	.	PUNCT
ftr-492	75	1	rev	rev	PROPN
ftr-492	75	2	.	.	PUNCT
ftr-492	76	1	rul	rul	PROPN
ftr-492	76	2	.	.	PUNCT
ftr-492	77	1	79	79	NUM
ftr-492	77	2	-	-	SYM
ftr-492	77	3	106	106	NUM
ftr-492	77	4	,	,	PUNCT
ftr-492	77	5	1979	1979	NUM
ftr-492	77	6	-	-	SYM
ftr-492	77	7	1	1	NUM
ftr-492	77	8	c.b	c.b	PROPN
ftr-492	77	9	.	.	PROPN
ftr-492	77	10	448	448	NUM
ftr-492	77	11	.	.	PUNCT
ftr-492	77	12	11	11	NUM
ftr-492	77	13	.	.	PUNCT
ftr-492	78	1	recent	recent	ADJ
ftr-492	78	2	partnership	partnership	NOUN
ftr-492	78	3	classification	classification	NOUN
ftr-492	78	4	rulings	ruling	NOUN
ftr-492	78	5	that	that	PRON
ftr-492	78	6	do	do	AUX
ftr-492	78	7	not	not	PART
ftr-492	78	8	even	even	ADV
ftr-492	78	9	mention	mention	VERB
ftr-492	78	10	the	the	DET
ftr-492	78	11	possible	possible	ADJ
ftr-492	78	12	relevance	relevance	NOUN
ftr-492	78	13	of	of	ADP
ftr-492	78	14	other	other	ADJ
ftr-492	78	15	factors	factor	NOUN
ftr-492	78	16	include	include	VERB
ftr-492	78	17	:	:	PUNCT
ftr-492	78	18	rev	rev	PROPN
ftr-492	78	19	.	.	PUNCT
ftr-492	79	1	rul	rul	NOUN
ftr-492	79	2	.	.	PUNCT
ftr-492	80	1	93	93	NUM
ftr-492	80	2	-	-	SYM
ftr-492	80	3	6	6	NUM
ftr-492	80	4	.	.	NOUN
ftr-492	80	5	1993	1993	NUM
ftr-492	80	6	-	-	SYM
ftr-492	80	7	3	3	NUM
ftr-492	80	8	i.r.b	i.r.b	NOUN
ftr-492	80	9	.	.	X
ftr-492	80	10	8	8	NUM
ftr-492	80	11	(	(	PUNCT
ftr-492	80	12	jan	jan	PROPN
ftr-492	80	13	.	.	PROPN
ftr-492	80	14	19	19	NUM
ftr-492	80	15	)	)	PUNCT
ftr-492	80	16	.	.	PUNCT
ftr-492	81	1	rev	rev	PROPN
ftr-492	81	2	.	.	PUNCT
ftr-492	82	1	rul	rul	PROPN
ftr-492	82	2	.	.	PUNCT
ftr-492	83	1	93	93	NUM
ftr-492	83	2	-	-	SYM
ftr-492	83	3	5	5	NUM
ftr-492	83	4	.	.	NOUN
ftr-492	83	5	1993	1993	NUM
ftr-492	83	6	-	-	SYM
ftr-492	83	7	3	3	NUM
ftr-492	83	8	i.r.b	i.r.b	NOUN
ftr-492	83	9	.	.	PROPN
ftr-492	83	10	6	6	NUM
ftr-492	83	11	(	(	PUNCT
ftr-492	83	12	jan	jan	PROPN
ftr-492	83	13	.	.	PROPN
ftr-492	83	14	19	19	NUM
ftr-492	83	15	)	)	PUNCT
ftr-492	83	16	;	;	PUNCT
ftr-492	83	17	rev	rev	PROPN
ftr-492	83	18	.	.	PROPN
ftr-492	83	19	rul	rul	PROPN
ftr-492	83	20	93	93	NUM
ftr-492	83	21	-	-	SYM
ftr-492	83	22	4	4	NUM
ftr-492	83	23	.	.	NOUN
ftr-492	83	24	1993	1993	NUM
ftr-492	83	25	-	-	SYM
ftr-492	83	26	3	3	NUM
ftr-492	83	27	i.r.b	i.r.b	NOUN
ftr-492	83	28	.	.	PUNCT
ftr-492	83	29	5	5	NUM
ftr-492	83	30	(	(	PUNCT
ftr-492	83	31	jan	jan	PROPN
ftr-492	83	32	.	.	PROPN
ftr-492	83	33	19	19	NUM
ftr-492	83	34	):	):	PUNCT
ftr-492	83	35	rev	rev	PROPN
ftr-492	83	36	.	.	PROPN
ftr-492	83	37	rul	rul	PROPN
ftr-492	83	38	.	.	PUNCT
ftr-492	83	39	88	88	NUM
ftr-492	83	40	-	-	SYM
ftr-492	83	41	79	79	NUM
ftr-492	83	42	,	,	PUNCT
ftr-492	83	43	1988	1988	NUM
ftr-492	83	44	-	-	SYM
ftr-492	83	45	2	2	NUM
ftr-492	83	46	c.b	c.b	PROPN
ftr-492	83	47	.	.	PROPN
ftr-492	83	48	361	361	NUM
ftr-492	83	49	;	;	PUNCT
ftr-492	83	50	rev	rev	X
ftr-492	83	51	.	.	PROPN
ftr-492	83	52	rul	rul	PROPN
ftr-492	83	53	.	.	PUNCT
ftr-492	83	54	88	88	NUM
ftr-492	83	55	-	-	SYM
ftr-492	83	56	8	8	NUM
ftr-492	83	57	,	,	PUNCT
ftr-492	83	58	1988	1988	NUM
ftr-492	83	59	-	-	SYM
ftr-492	83	60	1	1	NUM
ftr-492	83	61	c.b	c.b	PROPN
ftr-492	83	62	.	.	PROPN
ftr-492	83	63	403	403	NUM
ftr-492	83	64	.	.	PUNCT
ftr-492	84	1	revenue	revenue	NOUN
ftr-492	84	2	ruling	rule	VERB
ftr-492	84	3	88	88	NUM
ftr-492	84	4	-	-	SYM
ftr-492	84	5	76	76	NUM
ftr-492	84	6	.	.	PUNCT
ftr-492	85	1	1988	1988	NUM
ftr-492	85	2	-	-	SYM
ftr-492	85	3	2	2	NUM
ftr-492	85	4	c.b	c.b	PROPN
ftr-492	85	5	.	.	PROPN
ftr-492	85	6	360	360	NUM
ftr-492	85	7	.	.	PUNCT
ftr-492	85	8	does	do	AUX
ftr-492	85	9	mention	mention	VERB
ftr-492	85	10	"	"	PUNCT
ftr-492	85	11	other	other	ADJ
ftr-492	85	12	factors	factor	NOUN
ftr-492	85	13	,	,	PUNCT
ftr-492	85	14	"	"	PUNCT
ftr-492	85	15	though	though	SCONJ
ftr-492	85	16	only	only	ADV
ftr-492	85	17	in	in	ADP
ftr-492	85	18	passing	pass	VERB
ftr-492	85	19	.	.	PUNCT
ftr-492	86	1	19931	19931	NUM
ftr-492	86	2	florida	florida	PROPN
ftr-492	86	3	tax	tax	NOUN
ftr-492	86	4	review	review	NOUN
ftr-492	86	5	commentators	commentator	NOUN
ftr-492	86	6	.	.	PUNCT
ftr-492	87	1	12	12	NUM
ftr-492	87	2	however	however	ADV
ftr-492	87	3	,	,	PUNCT
ftr-492	87	4	three	three	NUM
ftr-492	87	5	historical	historical	ADJ
ftr-492	87	6	points	point	NOUN
ftr-492	87	7	regarding	regard	VERB
ftr-492	87	8	the	the	DET
ftr-492	87	9	evolution	evolution	NOUN
ftr-492	87	10	of	of	ADP
ftr-492	87	11	the	the	DET
ftr-492	87	12	association	association	NOUN
ftr-492	87	13	classification	classification	NOUN
ftr-492	87	14	regulations	regulation	NOUN
ftr-492	87	15	are	be	AUX
ftr-492	87	16	worth	worth	ADJ
ftr-492	87	17	mentioning	mention	VERB
ftr-492	87	18	at	at	ADP
ftr-492	87	19	this	this	DET
ftr-492	87	20	juncture	juncture	NOUN
ftr-492	87	21	.	.	PUNCT
ftr-492	88	1	the	the	DET
ftr-492	88	2	first	first	ADJ
ftr-492	88	3	point	point	NOUN
ftr-492	88	4	is	be	AUX
ftr-492	88	5	that	that	SCONJ
ftr-492	88	6	the	the	DET
ftr-492	88	7	current	current	ADJ
ftr-492	88	8	regulations	regulation	NOUN
ftr-492	88	9	reflect	reflect	VERB
ftr-492	88	10	a	a	DET
ftr-492	88	11	bias	bias	NOUN
ftr-492	88	12	that	that	SCONJ
ftr-492	88	13	the	the	DET
ftr-492	88	14	service	service	NOUN
ftr-492	88	15	once	once	ADV
ftr-492	88	16	had	have	VERB
ftr-492	88	17	to	to	PART
ftr-492	88	18	make	make	VERB
ftr-492	88	19	it	it	PRON
ftr-492	88	20	difficult	difficult	ADJ
ftr-492	88	21	for	for	SCONJ
ftr-492	88	22	unincorporated	unincorporated	ADJ
ftr-492	88	23	entities	entity	NOUN
ftr-492	88	24	to	to	PART
ftr-492	88	25	achieve	achieve	VERB
ftr-492	88	26	corporate	corporate	ADJ
ftr-492	88	27	status	status	NOUN
ftr-492	88	28	.	.	PUNCT
ftr-492	89	1	that	that	DET
ftr-492	89	2	bias	bias	NOUN
ftr-492	89	3	arose	arise	VERB
ftr-492	89	4	because	because	SCONJ
ftr-492	89	5	at	at	ADP
ftr-492	89	6	one	one	NUM
ftr-492	89	7	time	time	NOUN
ftr-492	89	8	many	many	ADJ
ftr-492	89	9	professional	professional	ADJ
ftr-492	89	10	service	service	NOUN
ftr-492	89	11	businesses	business	NOUN
ftr-492	89	12	operated	operate	VERB
ftr-492	89	13	in	in	ADP
ftr-492	89	14	partnership	partnership	NOUN
ftr-492	89	15	,	,	PUNCT
ftr-492	89	16	trust	trust	NOUN
ftr-492	89	17	or	or	CCONJ
ftr-492	89	18	association	association	NOUN
ftr-492	89	19	form	form	NOUN
ftr-492	89	20	,	,	PUNCT
ftr-492	89	21	but	but	CCONJ
ftr-492	89	22	claimed	claim	VERB
ftr-492	89	23	that	that	SCONJ
ftr-492	89	24	they	they	PRON
ftr-492	89	25	were	be	AUX
ftr-492	89	26	taxable	taxable	ADJ
ftr-492	89	27	as	as	ADP
ftr-492	89	28	corporations	corporation	NOUN
ftr-492	89	29	in	in	ADP
ftr-492	89	30	order	order	NOUN
ftr-492	89	31	to	to	PART
ftr-492	89	32	become	become	VERB
ftr-492	89	33	entitled	entitled	ADJ
ftr-492	89	34	to	to	ADP
ftr-492	89	35	the	the	DET
ftr-492	89	36	favorable	favorable	ADJ
ftr-492	89	37	tax	tax	NOUN
ftr-492	89	38	benefits	benefit	NOUN
ftr-492	89	39	that	that	PRON
ftr-492	89	40	were	be	AUX
ftr-492	89	41	available	available	ADJ
ftr-492	89	42	for	for	ADP
ftr-492	89	43	corporate	corporate	ADJ
ftr-492	89	44	pension	pension	NOUN
ftr-492	89	45	and	and	CCONJ
ftr-492	89	46	profitsharing	profitshare	VERB
ftr-492	89	47	plans	plan	NOUN
ftr-492	89	48	.	.	PUNCT
ftr-492	90	1	3	3	NUM
ftr-492	90	2	after	after	ADP
ftr-492	90	3	losing	lose	VERB
ftr-492	90	4	a	a	DET
ftr-492	90	5	number	number	NOUN
ftr-492	90	6	of	of	ADP
ftr-492	90	7	cases	case	NOUN
ftr-492	90	8	where	where	SCONJ
ftr-492	90	9	it	it	PRON
ftr-492	90	10	asserted	assert	VERB
ftr-492	90	11	that	that	SCONJ
ftr-492	90	12	such	such	ADJ
ftr-492	90	13	businesses	business	NOUN
ftr-492	90	14	should	should	AUX
ftr-492	90	15	be	be	AUX
ftr-492	90	16	treated	treat	VERB
ftr-492	90	17	as	as	ADP
ftr-492	90	18	partnerships	partnership	NOUN
ftr-492	90	19	,	,	PUNCT
ftr-492	90	20	4	4	NUM
ftr-492	90	21	the	the	DET
ftr-492	90	22	service	service	NOUN
ftr-492	90	23	promulgated	promulgate	VERB
ftr-492	90	24	regulations	regulation	NOUN
ftr-492	90	25	section	section	NOUN
ftr-492	90	26	301.7701	301.7701	NUM
ftr-492	90	27	-	-	SYM
ftr-492	90	28	2	2	NUM
ftr-492	90	29	in	in	ADP
ftr-492	90	30	1960	1960	NUM
ftr-492	90	31	to	to	PART
ftr-492	90	32	make	make	VERB
ftr-492	90	33	it	it	PRON
ftr-492	90	34	easier	easy	ADJ
ftr-492	90	35	to	to	PART
ftr-492	90	36	achieve	achieve	VERB
ftr-492	90	37	partnership	partnership	NOUN
ftr-492	90	38	status	status	NOUN
ftr-492	90	39	.	.	PUNCT
ftr-492	91	1	5	5	NUM
ftr-492	91	2	that	that	DET
ftr-492	91	3	bias	bias	NOUN
ftr-492	91	4	towards	towards	ADP
ftr-492	91	5	partnership	partnership	NOUN
ftr-492	91	6	classification	classification	NOUN
ftr-492	91	7	has	have	AUX
ftr-492	91	8	been	be	AUX
ftr-492	91	9	the	the	DET
ftr-492	91	10	subject	subject	NOUN
ftr-492	91	11	of	of	ADP
ftr-492	91	12	discussion	discussion	NOUN
ftr-492	91	13	by	by	ADP
ftr-492	91	14	commentators	commentator	NOUN
ftr-492	91	15	,	,	PUNCT
ftr-492	91	16	6	6	NUM
ftr-492	91	17	and	and	CCONJ
ftr-492	91	18	it	it	PRON
ftr-492	91	19	has	have	AUX
ftr-492	91	20	even	even	ADV
ftr-492	91	21	been	be	AUX
ftr-492	91	22	acknowledged	acknowledge	VERB
ftr-492	91	23	by	by	ADP
ftr-492	91	24	the	the	DET
ftr-492	91	25	courts	court	NOUN
ftr-492	91	26	on	on	ADP
ftr-492	91	27	several	several	ADJ
ftr-492	91	28	occasions	occasion	NOUN
ftr-492	91	29	.	.	PUNCT
ftr-492	92	1	7	7	NUM
ftr-492	92	2	the	the	DET
ftr-492	92	3	service	service	NOUN
ftr-492	92	4	's	's	PART
ftr-492	92	5	ruling	rule	VERB
ftr-492	92	6	guidelines	guideline	NOUN
ftr-492	92	7	also	also	ADV
ftr-492	92	8	have	have	AUX
ftr-492	92	9	been	be	AUX
ftr-492	92	10	liberalized	liberalize	VERB
ftr-492	92	11	considerably	considerably	ADV
ftr-492	92	12	over	over	ADP
ftr-492	92	13	the	the	DET
ftr-492	92	14	years	year	NOUN
ftr-492	92	15	,	,	PUNCT
ftr-492	92	16	thereby	thereby	ADV
ftr-492	92	17	increasing	increase	VERB
ftr-492	92	18	the	the	DET
ftr-492	92	19	bias	bias	NOUN
ftr-492	92	20	in	in	ADP
ftr-492	92	21	favor	favor	NOUN
ftr-492	92	22	of	of	ADP
ftr-492	92	23	partnership	partnership	NOUN
ftr-492	92	24	characterization	characterization	NOUN
ftr-492	92	25	in	in	ADP
ftr-492	92	26	the	the	DET
ftr-492	92	27	ruling	rule	VERB
ftr-492	92	28	arena	arena	NOUN
ftr-492	92	29	.	.	PUNCT
ftr-492	93	1	the	the	DET
ftr-492	93	2	current	current	ADJ
ftr-492	93	3	ruling	ruling	NOUN
ftr-492	93	4	12	12	NUM
ftr-492	93	5	.	.	PUNCT
ftr-492	94	1	see	see	VERB
ftr-492	94	2	,	,	PUNCT
ftr-492	94	3	e.g.	e.g.	ADV
ftr-492	94	4	,	,	PUNCT
ftr-492	94	5	i	i	PRON
ftr-492	94	6	william	william	PROPN
ftr-492	94	7	s.	s.	PROPN
ftr-492	94	8	mckee	mckee	PROPN
ftr-492	94	9	,	,	PUNCT
ftr-492	94	10	et	et	PROPN
ftr-492	94	11	al	al	PROPN
ftr-492	94	12	.	.	PROPN
ftr-492	94	13	,	,	PUNCT
ftr-492	94	14	federal	federal	ADJ
ftr-492	94	15	taxation	taxation	NOUN
ftr-492	94	16	of	of	ADP
ftr-492	94	17	partnerships	partnership	NOUN
ftr-492	94	18	and	and	CCONJ
ftr-492	94	19	partners	partner	NOUN
ftr-492	94	20	3.06(1	3.06(1	NUM
ftr-492	94	21	)	)	PUNCT
ftr-492	94	22	(	(	PUNCT
ftr-492	94	23	2d	2d	NUM
ftr-492	94	24	ed	ed	NOUN
ftr-492	94	25	.	.	PROPN
ftr-492	94	26	1990	1990	NUM
ftr-492	94	27	)	)	PUNCT
ftr-492	94	28	;	;	PUNCT
ftr-492	94	29	richard	richard	PROPN
ftr-492	94	30	a.	a.	PROPN
ftr-492	94	31	fisher	fisher	PROPN
ftr-492	94	32	,	,	PUNCT
ftr-492	94	33	classification	classification	NOUN
ftr-492	94	34	under	under	ADP
ftr-492	94	35	section	section	NOUN
ftr-492	94	36	7701	7701	NUM
ftr-492	94	37	-	-	PUNCT
ftr-492	94	38	the	the	DET
ftr-492	94	39	past	past	NOUN
ftr-492	94	40	,	,	PUNCT
ftr-492	94	41	present	present	ADJ
ftr-492	94	42	,	,	PUNCT
ftr-492	94	43	and	and	CCONJ
ftr-492	94	44	prospects	prospect	NOUN
ftr-492	94	45	for	for	ADP
ftr-492	94	46	the	the	DET
ftr-492	94	47	future	future	NOUN
ftr-492	94	48	,	,	PUNCT
ftr-492	94	49	30	30	NUM
ftr-492	94	50	tax	tax	NOUN
ftr-492	94	51	law	law	NOUN
ftr-492	94	52	.	.	PUNCT
ftr-492	95	1	627	627	NUM
ftr-492	95	2	(	(	PUNCT
ftr-492	95	3	1977	1977	NUM
ftr-492	95	4	)	)	PUNCT
ftr-492	95	5	;	;	PUNCT
ftr-492	96	1	h	h	X
ftr-492	96	2	,	,	PUNCT
ftr-492	96	3	lawrence	lawrence	PROPN
ftr-492	96	4	fox	fox	PROPN
ftr-492	96	5	,	,	PUNCT
ftr-492	96	6	the	the	DET
ftr-492	96	7	maximum	maximum	ADJ
ftr-492	96	8	scope	scope	NOUN
ftr-492	96	9	of	of	ADP
ftr-492	96	10	the	the	DET
ftr-492	96	11	association	association	NOUN
ftr-492	96	12	concept	concept	NOUN
ftr-492	96	13	,	,	PUNCT
ftr-492	96	14	25	25	NUM
ftr-492	96	15	tax	tax	NOUN
ftr-492	96	16	.	.	PUNCT
ftr-492	97	1	l.	l.	PROPN
ftr-492	97	2	rev	rev	PROPN
ftr-492	97	3	.	.	PROPN
ftr-492	97	4	311	311	NUM
ftr-492	97	5	(	(	PUNCT
ftr-492	97	6	1970	1970	NUM
ftr-492	97	7	)	)	PUNCT
ftr-492	97	8	;	;	PUNCT
ftr-492	97	9	stephen	stephen	PROPN
ftr-492	97	10	b.	b.	PROPN
ftr-492	97	11	scallen	scallen	PROPN
ftr-492	97	12	,	,	PUNCT
ftr-492	97	13	federal	federal	ADJ
ftr-492	97	14	income	income	NOUN
ftr-492	97	15	taxation	taxation	NOUN
ftr-492	97	16	of	of	ADP
ftr-492	97	17	professional	professional	ADJ
ftr-492	97	18	associations	association	NOUN
ftr-492	97	19	and	and	CCONJ
ftr-492	97	20	corporations	corporation	NOUN
ftr-492	97	21	,	,	PUNCT
ftr-492	97	22	49	49	NUM
ftr-492	97	23	minn	minn	NOUN
ftr-492	97	24	.	.	PUNCT
ftr-492	98	1	l.	l.	PROPN
ftr-492	98	2	rev	rev	PROPN
ftr-492	98	3	.	.	PROPN
ftr-492	98	4	603	603	NUM
ftr-492	98	5	(	(	PUNCT
ftr-492	98	6	1965	1965	NUM
ftr-492	98	7	)	)	PUNCT
ftr-492	98	8	.	.	PUNCT
ftr-492	99	1	13	13	NUM
ftr-492	99	2	.	.	PUNCT
ftr-492	100	1	the	the	DET
ftr-492	100	2	taxpayers	taxpayer	NOUN
ftr-492	100	3	presumably	presumably	ADV
ftr-492	100	4	believed	believe	VERB
ftr-492	100	5	that	that	SCONJ
ftr-492	100	6	treatment	treatment	NOUN
ftr-492	100	7	of	of	ADP
ftr-492	100	8	the	the	DET
ftr-492	100	9	entity	entity	NOUN
ftr-492	100	10	as	as	ADP
ftr-492	100	11	a	a	DET
ftr-492	100	12	corporation	corporation	NOUN
ftr-492	100	13	would	would	AUX
ftr-492	100	14	not	not	PART
ftr-492	100	15	involve	involve	VERB
ftr-492	100	16	an	an	DET
ftr-492	100	17	onerous	onerous	ADJ
ftr-492	100	18	double	double	ADJ
ftr-492	100	19	tax	tax	NOUN
ftr-492	100	20	burden	burden	NOUN
ftr-492	100	21	based	base	VERB
ftr-492	100	22	on	on	ADP
ftr-492	100	23	their	their	PRON
ftr-492	100	24	expectation	expectation	NOUN
ftr-492	100	25	that	that	SCONJ
ftr-492	100	26	the	the	DET
ftr-492	100	27	taxable	taxable	ADJ
ftr-492	100	28	income	income	NOUN
ftr-492	100	29	of	of	ADP
ftr-492	100	30	the	the	DET
ftr-492	100	31	entity	entity	NOUN
ftr-492	100	32	could	could	AUX
ftr-492	100	33	be	be	AUX
ftr-492	100	34	minimized	minimize	VERB
ftr-492	100	35	through	through	ADP
ftr-492	100	36	salary	salary	NOUN
ftr-492	100	37	payments	payment	NOUN
ftr-492	100	38	and	and	CCONJ
ftr-492	100	39	by	by	ADP
ftr-492	100	40	the	the	DET
ftr-492	100	41	availability	availability	NOUN
ftr-492	100	42	at	at	ADP
ftr-492	100	43	the	the	DET
ftr-492	100	44	time	time	NOUN
ftr-492	100	45	of	of	ADP
ftr-492	100	46	the	the	DET
ftr-492	100	47	tax	tax	NOUN
ftr-492	100	48	-	-	PUNCT
ftr-492	100	49	free	free	ADJ
ftr-492	100	50	liquidation	liquidation	NOUN
ftr-492	100	51	provisions	provision	NOUN
ftr-492	100	52	for	for	ADP
ftr-492	100	53	corporations	corporation	NOUN
ftr-492	100	54	.	.	PUNCT
ftr-492	101	1	14	14	NUM
ftr-492	101	2	.	.	X
ftr-492	102	1	see	see	VERB
ftr-492	102	2	,	,	PUNCT
ftr-492	102	3	e.g.	e.g.	ADV
ftr-492	102	4	,	,	PUNCT
ftr-492	102	5	united	united	PROPN
ftr-492	102	6	states	states	PROPN
ftr-492	102	7	v.	v.	ADP
ftr-492	102	8	kintner	kintner	NOUN
ftr-492	102	9	,	,	PUNCT
ftr-492	102	10	216	216	NUM
ftr-492	102	11	f.2d	f.2d	ADP
ftr-492	102	12	418	418	NUM
ftr-492	102	13	(	(	PUNCT
ftr-492	102	14	9th	9th	ADJ
ftr-492	102	15	cir	cir	NOUN
ftr-492	102	16	.	.	PUNCT
ftr-492	102	17	1954	1954	NUM
ftr-492	102	18	)	)	PUNCT
ftr-492	103	1	;	;	PUNCT
ftr-492	103	2	gait	gait	PROPN
ftr-492	103	3	v.	v.	PROPN
ftr-492	103	4	united	united	PROPN
ftr-492	103	5	states	states	PROPN
ftr-492	103	6	,	,	PUNCT
ftr-492	103	7	175	175	NUM
ftr-492	103	8	f.	f.	PROPN
ftr-492	103	9	supp	supp	PROPN
ftr-492	103	10	.	.	PUNCT
ftr-492	104	1	360	360	NUM
ftr-492	104	2	(	(	PUNCT
ftr-492	104	3	n.d	n.d	PROPN
ftr-492	104	4	.	.	PROPN
ftr-492	104	5	tex	tex	PROPN
ftr-492	104	6	.	.	PROPN
ftr-492	104	7	1959	1959	NUM
ftr-492	104	8	)	)	PUNCT
ftr-492	104	9	.	.	PUNCT
ftr-492	105	1	15	15	X
ftr-492	105	2	.	.	PUNCT
ftr-492	106	1	t.d	t.d	X
ftr-492	106	2	.	.	PROPN
ftr-492	106	3	6503	6503	NUM
ftr-492	106	4	,	,	PUNCT
ftr-492	106	5	1960	1960	NUM
ftr-492	106	6	-	-	SYM
ftr-492	106	7	2	2	NUM
ftr-492	106	8	c.b	c.b	PROPN
ftr-492	106	9	.	.	PROPN
ftr-492	106	10	409	409	NUM
ftr-492	106	11	.	.	PUNCT
ftr-492	107	1	in	in	ADP
ftr-492	107	2	1965	1965	NUM
ftr-492	107	3	,	,	PUNCT
ftr-492	107	4	the	the	DET
ftr-492	107	5	service	service	NOUN
ftr-492	107	6	amended	amend	VERB
ftr-492	107	7	the	the	DET
ftr-492	107	8	original	original	ADJ
ftr-492	107	9	1960	1960	NUM
ftr-492	107	10	regulations	regulation	NOUN
ftr-492	107	11	by	by	ADP
ftr-492	107	12	adding	add	VERB
ftr-492	107	13	a	a	DET
ftr-492	107	14	special	special	ADJ
ftr-492	107	15	provision	provision	NOUN
ftr-492	107	16	applicable	applicable	ADJ
ftr-492	107	17	only	only	ADV
ftr-492	107	18	to	to	PART
ftr-492	107	19	unincorporated	unincorporate	VERB
ftr-492	107	20	professional	professional	ADJ
ftr-492	107	21	service	service	NOUN
ftr-492	107	22	businesses	business	NOUN
ftr-492	107	23	that	that	PRON
ftr-492	107	24	would	would	AUX
ftr-492	107	25	have	have	AUX
ftr-492	107	26	made	make	VERB
ftr-492	107	27	it	it	PRON
ftr-492	107	28	virtually	virtually	ADV
ftr-492	107	29	impossible	impossible	ADJ
ftr-492	107	30	for	for	SCONJ
ftr-492	107	31	such	such	ADJ
ftr-492	107	32	professional	professional	ADJ
ftr-492	107	33	service	service	NOUN
ftr-492	107	34	businesses	business	NOUN
ftr-492	107	35	to	to	PART
ftr-492	107	36	be	be	AUX
ftr-492	107	37	treated	treat	VERB
ftr-492	107	38	as	as	ADP
ftr-492	107	39	corporations	corporation	NOUN
ftr-492	107	40	.	.	PUNCT
ftr-492	108	1	t.d	t.d	PROPN
ftr-492	108	2	.	.	PROPN
ftr-492	108	3	6797	6797	NUM
ftr-492	108	4	,	,	PUNCT
ftr-492	108	5	1965	1965	NUM
ftr-492	108	6	-	-	SYM
ftr-492	108	7	1	1	NUM
ftr-492	108	8	c.b	c.b	PROPN
ftr-492	108	9	.	.	PROPN
ftr-492	108	10	553	553	NUM
ftr-492	108	11	.	.	PUNCT
ftr-492	109	1	that	that	DET
ftr-492	109	2	amendment	amendment	NOUN
ftr-492	109	3	was	be	AUX
ftr-492	109	4	promptly	promptly	ADV
ftr-492	109	5	held	hold	VERB
ftr-492	109	6	to	to	PART
ftr-492	109	7	be	be	AUX
ftr-492	109	8	invalid	invalid	ADJ
ftr-492	109	9	.	.	PUNCT
ftr-492	110	1	kurzner	kurzner	PROPN
ftr-492	110	2	v.	v.	PROPN
ftr-492	110	3	united	united	PROPN
ftr-492	110	4	states	states	PROPN
ftr-492	110	5	,	,	PUNCT
ftr-492	110	6	413	413	NUM
ftr-492	110	7	f.2d	f.2d	NUM
ftr-492	110	8	97	97	NUM
ftr-492	110	9	(	(	PUNCT
ftr-492	110	10	5th	5th	ADJ
ftr-492	110	11	cir	cir	NOUN
ftr-492	110	12	.	.	PROPN
ftr-492	110	13	1969	1969	NUM
ftr-492	110	14	)	)	PUNCT
ftr-492	111	1	;	;	PUNCT
ftr-492	111	2	o'neill	o'neill	PROPN
ftr-492	111	3	v.	v.	ADP
ftr-492	111	4	united	united	PROPN
ftr-492	111	5	states	states	PROPN
ftr-492	111	6	,	,	PUNCT
ftr-492	111	7	410	410	NUM
ftr-492	111	8	f.2d	f.2d	NOUN
ftr-492	111	9	888	888	NUM
ftr-492	111	10	(	(	PUNCT
ftr-492	111	11	6th	6th	ADJ
ftr-492	111	12	cir	cir	NOUN
ftr-492	111	13	.	.	PROPN
ftr-492	111	14	1969	1969	NUM
ftr-492	111	15	)	)	PUNCT
ftr-492	111	16	;	;	PUNCT
ftr-492	111	17	united	united	PROPN
ftr-492	111	18	states	states	PROPN
ftr-492	111	19	v.	v.	ADP
ftr-492	111	20	empey	empey	PROPN
ftr-492	111	21	,	,	PUNCT
ftr-492	111	22	406	406	NUM
ftr-492	111	23	f.2d	f.2d	SYM
ftr-492	111	24	157	157	NUM
ftr-492	111	25	(	(	PUNCT
ftr-492	111	26	10th	10th	ADJ
ftr-492	111	27	cir	cir	NOUN
ftr-492	111	28	.	.	PROPN
ftr-492	111	29	1969	1969	NUM
ftr-492	111	30	)	)	PUNCT
ftr-492	111	31	;	;	PUNCT
ftr-492	111	32	holder	holder	NOUN
ftr-492	111	33	v.	v.	PROPN
ftr-492	111	34	united	united	PROPN
ftr-492	111	35	states	states	PROPN
ftr-492	111	36	,	,	PUNCT
ftr-492	111	37	289	289	NUM
ftr-492	111	38	f.	f.	PROPN
ftr-492	111	39	supp	supp	PROPN
ftr-492	111	40	.	.	PUNCT
ftr-492	112	1	160	160	NUM
ftr-492	112	2	(	(	PUNCT
ftr-492	112	3	n.d	n.d	PROPN
ftr-492	112	4	.	.	PROPN
ftr-492	112	5	ga	ga	PROPN
ftr-492	112	6	.	.	PROPN
ftr-492	112	7	1968	1968	NUM
ftr-492	112	8	)	)	PUNCT
ftr-492	112	9	,	,	PUNCT
ftr-492	112	10	aff'd	aff'd	NOUN
ftr-492	112	11	per	per	ADP
ftr-492	112	12	curiam	curiam	NOUN
ftr-492	112	13	,	,	PUNCT
ftr-492	112	14	412	412	NUM
ftr-492	112	15	f.2d	f.2d	NOUN
ftr-492	112	16	1189	1189	NUM
ftr-492	112	17	(	(	PUNCT
ftr-492	112	18	5th	5th	ADJ
ftr-492	112	19	cir	cir	NOUN
ftr-492	112	20	.	.	PROPN
ftr-492	112	21	1969	1969	NUM
ftr-492	112	22	)	)	PUNCT
ftr-492	112	23	.	.	PUNCT
ftr-492	113	1	the	the	DET
ftr-492	113	2	1965	1965	NUM
ftr-492	113	3	amendments	amendment	NOUN
ftr-492	113	4	were	be	AUX
ftr-492	113	5	withdrawn	withdraw	VERB
ftr-492	113	6	in	in	ADP
ftr-492	113	7	1977	1977	NUM
ftr-492	113	8	.	.	PUNCT
ftr-492	114	1	t.d	t.d	X
ftr-492	114	2	.	.	PROPN
ftr-492	114	3	7515	7515	NUM
ftr-492	114	4	,	,	PUNCT
ftr-492	114	5	1977	1977	NUM
ftr-492	114	6	-	-	SYM
ftr-492	114	7	2	2	NUM
ftr-492	114	8	c.b	c.b	PROPN
ftr-492	114	9	.	.	PROPN
ftr-492	114	10	482	482	NUM
ftr-492	114	11	.	.	PUNCT
ftr-492	115	1	additional	additional	ADJ
ftr-492	115	2	amendments	amendment	NOUN
ftr-492	115	3	relating	relate	VERB
ftr-492	115	4	to	to	ADP
ftr-492	115	5	limited	limited	ADJ
ftr-492	115	6	liability	liability	NOUN
ftr-492	115	7	were	be	AUX
ftr-492	115	8	proposed	propose	VERB
ftr-492	115	9	in	in	ADP
ftr-492	115	10	1980	1980	NUM
ftr-492	115	11	,	,	PUNCT
ftr-492	115	12	but	but	CCONJ
ftr-492	115	13	they	they	PRON
ftr-492	115	14	also	also	ADV
ftr-492	115	15	were	be	AUX
ftr-492	115	16	withdrawn	withdraw	VERB
ftr-492	115	17	.	.	PUNCT
ftr-492	116	1	see	see	VERB
ftr-492	116	2	discussion	discussion	NOUN
ftr-492	116	3	infra	infra	NOUN
ftr-492	116	4	in	in	ADP
ftr-492	116	5	part	part	NOUN
ftr-492	116	6	ii(a	ii(a	NOUN
ftr-492	116	7	)	)	PUNCT
ftr-492	116	8	.	.	PUNCT
ftr-492	117	1	one	one	NUM
ftr-492	117	2	additional	additional	ADJ
ftr-492	117	3	amendment	amendment	NOUN
ftr-492	117	4	was	be	AUX
ftr-492	117	5	made	make	VERB
ftr-492	117	6	in	in	ADP
ftr-492	117	7	1983	1983	NUM
ftr-492	117	8	.	.	PUNCT
ftr-492	118	1	t.d	t.d	PROPN
ftr-492	118	2	.	.	NOUN
ftr-492	118	3	7889	7889	NUM
ftr-492	118	4	,	,	PUNCT
ftr-492	118	5	1983	1983	NUM
ftr-492	118	6	-	-	SYM
ftr-492	118	7	1	1	NUM
ftr-492	118	8	c.b	c.b	PROPN
ftr-492	118	9	.	.	PROPN
ftr-492	118	10	362	362	NUM
ftr-492	118	11	.	.	PUNCT
ftr-492	119	1	the	the	DET
ftr-492	119	2	service	service	NOUN
ftr-492	119	3	has	have	AUX
ftr-492	119	4	recently	recently	ADV
ftr-492	119	5	proposed	propose	VERB
ftr-492	119	6	an	an	DET
ftr-492	119	7	amendment	amendment	NOUN
ftr-492	119	8	to	to	ADP
ftr-492	119	9	the	the	DET
ftr-492	119	10	continuity	continuity	NOUN
ftr-492	119	11	of	of	ADP
ftr-492	119	12	life	life	NOUN
ftr-492	119	13	provisions	provision	NOUN
ftr-492	119	14	of	of	ADP
ftr-492	119	15	the	the	DET
ftr-492	119	16	regulations	regulation	NOUN
ftr-492	119	17	.	.	PUNCT
ftr-492	120	1	notice	notice	VERB
ftr-492	120	2	ps-7	ps-7	VERB
ftr-492	120	3	-	-	PUNCT
ftr-492	120	4	92	92	NUM
ftr-492	120	5	,	,	PUNCT
ftr-492	120	6	1992	1992	NUM
ftr-492	120	7	-	-	SYM
ftr-492	120	8	32	32	NUM
ftr-492	120	9	i.r.b	i.r.b	NOUN
ftr-492	120	10	.	.	PUNCT
ftr-492	120	11	29	29	NUM
ftr-492	120	12	(	(	PUNCT
ftr-492	120	13	aug	aug	PROPN
ftr-492	120	14	.	.	PROPN
ftr-492	120	15	10	10	NUM
ftr-492	120	16	)	)	PUNCT
ftr-492	120	17	.	.	PUNCT
ftr-492	121	1	16	16	NUM
ftr-492	121	2	.	.	PUNCT
ftr-492	122	1	see	see	VERB
ftr-492	122	2	,	,	PUNCT
ftr-492	122	3	e.g.	e.g.	ADV
ftr-492	122	4	,	,	PUNCT
ftr-492	122	5	fisher	fisher	PROPN
ftr-492	122	6	,	,	PUNCT
ftr-492	122	7	supra	supra	PROPN
ftr-492	122	8	note	note	NOUN
ftr-492	122	9	12	12	NUM
ftr-492	122	10	,	,	PUNCT
ftr-492	122	11	at	at	ADP
ftr-492	122	12	630	630	NUM
ftr-492	122	13	.	.	PUNCT
ftr-492	122	14	17	17	NUM
ftr-492	122	15	.	.	PUNCT
ftr-492	123	1	see	see	VERB
ftr-492	123	2	,	,	PUNCT
ftr-492	123	3	e.g.	e.g.	ADV
ftr-492	123	4	,	,	PUNCT
ftr-492	123	5	kurzner	kurzner	NOUN
ftr-492	123	6	,	,	PUNCT
ftr-492	123	7	413	413	NUM
ftr-492	123	8	f.2d	f.2d	NOUN
ftr-492	123	9	at	at	ADP
ftr-492	123	10	105	105	NUM
ftr-492	123	11	;	;	PUNCT
ftr-492	123	12	empey	empey	NOUN
ftr-492	123	13	,	,	PUNCT
ftr-492	123	14	406	406	NUM
ftr-492	123	15	f.2d	f.2d	X
ftr-492	123	16	at	at	ADP
ftr-492	123	17	169	169	NUM
ftr-492	123	18	;	;	PUNCT
ftr-492	123	19	foster	foster	PROPN
ftr-492	123	20	v.	v.	ADP
ftr-492	123	21	commissioner	commissioner	PROPN
ftr-492	123	22	,	,	PUNCT
ftr-492	123	23	80	80	NUM
ftr-492	123	24	t.c	t.c	PROPN
ftr-492	123	25	.	.	PROPN
ftr-492	123	26	34	34	NUM
ftr-492	123	27	,	,	PUNCT
ftr-492	123	28	186	186	NUM
ftr-492	123	29	(	(	PUNCT
ftr-492	123	30	1983	1983	NUM
ftr-492	123	31	)	)	PUNCT
ftr-492	123	32	,	,	PUNCT
ftr-492	123	33	affd	affd	VERB
ftr-492	123	34	in	in	ADP
ftr-492	123	35	part	part	NOUN
ftr-492	123	36	and	and	CCONJ
ftr-492	123	37	vacated	vacate	VERB
ftr-492	123	38	in	in	ADP
ftr-492	123	39	part	part	NOUN
ftr-492	123	40	,	,	PUNCT
ftr-492	123	41	756	756	NUM
ftr-492	123	42	f.2d	f.2d	NOUN
ftr-492	123	43	1430	1430	NUM
ftr-492	123	44	(	(	PUNCT
ftr-492	123	45	9th	9th	ADJ
ftr-492	123	46	cir	cir	NOUN
ftr-492	123	47	.	.	PUNCT
ftr-492	123	48	1985	1985	NUM
ftr-492	123	49	)	)	PUNCT
ftr-492	123	50	,	,	PUNCT
ftr-492	123	51	cert	cert	PROPN
ftr-492	123	52	.	.	PUNCT
ftr-492	124	1	denied	deny	VERB
ftr-492	124	2	,	,	PUNCT
ftr-492	124	3	474	474	PROPN
ftr-492	124	4	u.s	u.s	PROPN
ftr-492	124	5	.	.	PROPN
ftr-492	124	6	1055	1055	NUM
ftr-492	124	7	(	(	PUNCT
ftr-492	124	8	1986	1986	NUM
ftr-492	124	9	)	)	PUNCT
ftr-492	124	10	;	;	PUNCT
ftr-492	125	1	larson	larson	PROPN
ftr-492	125	2	,	,	PUNCT
ftr-492	125	3	66	66	NUM
ftr-492	125	4	t.c	t.c	PROPN
ftr-492	125	5	.	.	PUNCT
ftr-492	126	1	at	at	ADP
ftr-492	126	2	186	186	NUM
ftr-492	126	3	-	-	SYM
ftr-492	126	4	88	88	NUM
ftr-492	126	5	(	(	PUNCT
ftr-492	126	6	dawson	dawson	PROPN
ftr-492	126	7	,	,	PUNCT
ftr-492	126	8	c.j	c.j	PROPN
ftr-492	126	9	.	.	PROPN
ftr-492	126	10	,	,	PUNCT
ftr-492	126	11	concurring	concur	VERB
ftr-492	126	12	)	)	PUNCT
ftr-492	126	13	;	;	PUNCT
ftr-492	126	14	zuckman	zuckman	NOUN
ftr-492	126	15	,	,	PUNCT
ftr-492	126	16	524	524	NUM
ftr-492	126	17	f.2d	f.2d	X
ftr-492	126	18	at	at	ADP
ftr-492	126	19	733	733	NUM
ftr-492	126	20	,	,	PUNCT
ftr-492	126	21	n.5	n.5	PUNCT
ftr-492	126	22	.	.	PUNCT
ftr-492	127	1	[	[	X
ftr-492	127	2	vol	vol	NOUN
ftr-492	127	3	.	.	NOUN
ftr-492	127	4	1:4	1:4	NUM
ftr-492	127	5	lingering	linger	VERB
ftr-492	127	6	partnership	partnership	NOUN
ftr-492	127	7	classification	classification	NOUN
ftr-492	127	8	issues	issue	NOUN
ftr-492	127	9	guidelines	guideline	NOUN
ftr-492	127	10	"	"	PUNCT
ftr-492	127	11	reflect	reflect	VERB
ftr-492	127	12	at	at	ADV
ftr-492	127	13	least	least	ADV
ftr-492	127	14	six	six	NUM
ftr-492	127	15	significant	significant	ADJ
ftr-492	127	16	changes	change	NOUN
ftr-492	127	17	from	from	ADP
ftr-492	127	18	the	the	DET
ftr-492	127	19	prior	prior	ADJ
ftr-492	127	20	guidelines	guideline	NOUN
ftr-492	127	21	dating	date	VERB
ftr-492	127	22	from	from	ADP
ftr-492	127	23	1972.'9	1972.'9	PROPN
ftr-492	127	24	given	give	VERB
ftr-492	127	25	that	that	DET
ftr-492	127	26	legal	legal	ADJ
ftr-492	127	27	environment	environment	NOUN
ftr-492	127	28	,	,	PUNCT
ftr-492	127	29	it	it	PRON
ftr-492	127	30	should	should	AUX
ftr-492	127	31	come	come	VERB
ftr-492	127	32	as	as	ADP
ftr-492	127	33	no	no	DET
ftr-492	127	34	surprise	surprise	NOUN
ftr-492	127	35	that	that	SCONJ
ftr-492	127	36	the	the	DET
ftr-492	127	37	service	service	NOUN
ftr-492	127	38	has	have	AUX
ftr-492	127	39	lost	lose	VERB
ftr-492	127	40	most	most	ADJ
ftr-492	127	41	of	of	ADP
ftr-492	127	42	the	the	DET
ftr-492	127	43	classification	classification	NOUN
ftr-492	127	44	cases	case	NOUN
ftr-492	127	45	since	since	SCONJ
ftr-492	127	46	1960	1960	NUM
ftr-492	127	47	where	where	SCONJ
ftr-492	127	48	it	it	PRON
ftr-492	127	49	was	be	AUX
ftr-492	127	50	attempting	attempt	VERB
ftr-492	127	51	to	to	PART
ftr-492	127	52	characterize	characterize	VERB
ftr-492	127	53	as	as	ADP
ftr-492	127	54	an	an	DET
ftr-492	127	55	association	association	NOUN
ftr-492	127	56	an	an	DET
ftr-492	127	57	entity	entity	NOUN
ftr-492	127	58	that	that	PRON
ftr-492	127	59	the	the	DET
ftr-492	127	60	taxpayer	taxpayer	NOUN
ftr-492	127	61	had	have	AUX
ftr-492	127	62	been	be	AUX
ftr-492	127	63	treating	treat	VERB
ftr-492	127	64	as	as	ADP
ftr-492	127	65	a	a	DET
ftr-492	127	66	partnership.20	partnership.20	NOUN
ftr-492	127	67	the	the	DET
ftr-492	127	68	second	second	ADJ
ftr-492	127	69	point	point	NOUN
ftr-492	127	70	is	be	AUX
ftr-492	127	71	that	that	SCONJ
ftr-492	127	72	there	there	PRON
ftr-492	127	73	are	be	VERB
ftr-492	127	74	surprisingly	surprisingly	ADV
ftr-492	127	75	few	few	ADJ
ftr-492	127	76	cases	case	NOUN
ftr-492	127	77	and	and	CCONJ
ftr-492	127	78	published	publish	VERB
ftr-492	127	79	rulings	ruling	NOUN
ftr-492	127	80	on	on	ADP
ftr-492	127	81	a	a	DET
ftr-492	127	82	number	number	NOUN
ftr-492	127	83	of	of	ADP
ftr-492	127	84	basic	basic	ADJ
ftr-492	127	85	issues	issue	NOUN
ftr-492	127	86	that	that	PRON
ftr-492	127	87	frequently	frequently	ADV
ftr-492	127	88	arise	arise	VERB
ftr-492	127	89	under	under	ADP
ftr-492	127	90	the	the	DET
ftr-492	127	91	association	association	NOUN
ftr-492	127	92	classification	classification	NOUN
ftr-492	127	93	rules	rule	NOUN
ftr-492	127	94	contained	contain	VERB
ftr-492	127	95	in	in	ADP
ftr-492	127	96	regulations	regulation	NOUN
ftr-492	127	97	section	section	NOUN
ftr-492	127	98	301.7701	301.7701	NUM
ftr-492	127	99	-	-	SYM
ftr-492	127	100	2	2	NUM
ftr-492	127	101	,	,	PUNCT
ftr-492	127	102	as	as	ADP
ftr-492	127	103	the	the	DET
ftr-492	127	104	discussion	discussion	NOUN
ftr-492	127	105	below	below	ADP
ftr-492	127	106	indicates	indicate	VERB
ftr-492	127	107	.	.	PUNCT
ftr-492	128	1	2	2	X
ftr-492	128	2	'	'	PUNCT
ftr-492	128	3	indeed	indeed	ADV
ftr-492	128	4	,	,	PUNCT
ftr-492	128	5	the	the	DET
ftr-492	128	6	association	association	NOUN
ftr-492	128	7	classification	classification	NOUN
ftr-492	128	8	law	law	NOUN
ftr-492	128	9	18	18	NUM
ftr-492	128	10	.	.	PUNCT
ftr-492	129	1	the	the	DET
ftr-492	129	2	service	service	NOUN
ftr-492	129	3	's	's	PART
ftr-492	129	4	current	current	ADJ
ftr-492	129	5	ruling	rule	VERB
ftr-492	129	6	guidelines	guideline	NOUN
ftr-492	129	7	are	be	AUX
ftr-492	129	8	contained	contain	VERB
ftr-492	129	9	in	in	ADP
ftr-492	129	10	:	:	PUNCT
ftr-492	129	11	rev	rev	PROPN
ftr-492	129	12	.	.	PROPN
ftr-492	129	13	proc	proc	PROPN
ftr-492	129	14	.	.	PUNCT
ftr-492	130	1	93	93	NUM
ftr-492	130	2	-	-	SYM
ftr-492	130	3	3	3	NUM
ftr-492	130	4	.	.	NOUN
ftr-492	130	5	1993	1993	NUM
ftr-492	130	6	-	-	SYM
ftr-492	130	7	1	1	NUM
ftr-492	130	8	i.r.b	i.r.b	NOUN
ftr-492	130	9	.	.	PUNCT
ftr-492	131	1	71	71	NUM
ftr-492	131	2	(	(	PUNCT
ftr-492	131	3	jan	jan	PROPN
ftr-492	131	4	.	.	PROPN
ftr-492	131	5	4	4	NUM
ftr-492	131	6	)	)	PUNCT
ftr-492	132	1	;	;	PUNCT
ftr-492	132	2	rev	rev	PROPN
ftr-492	132	3	.	.	PROPN
ftr-492	132	4	proc	proc	PROPN
ftr-492	132	5	.	.	PUNCT
ftr-492	133	1	92	92	NUM
ftr-492	133	2	-	-	SYM
ftr-492	133	3	88	88	NUM
ftr-492	133	4	,	,	PUNCT
ftr-492	133	5	1992	1992	NUM
ftr-492	133	6	-	-	SYM
ftr-492	133	7	42	42	NUM
ftr-492	133	8	i.r.b	i.r.b	NOUN
ftr-492	133	9	.	.	PUNCT
ftr-492	134	1	39	39	NUM
ftr-492	134	2	(	(	PUNCT
ftr-492	134	3	ocl	ocl	PROPN
ftr-492	134	4	19	19	NUM
ftr-492	134	5	)	)	PUNCT
ftr-492	134	6	;	;	PUNCT
ftr-492	134	7	rev	rev	PROPN
ftr-492	134	8	.	.	PROPN
ftr-492	134	9	proc	proc	PROPN
ftr-492	134	10	.	.	PUNCT
ftr-492	135	1	92	92	NUM
ftr-492	135	2	-	-	SYM
ftr-492	135	3	87	87	NUM
ftr-492	135	4	.	.	PUNCT
ftr-492	135	5	1992	1992	NUM
ftr-492	135	6	-	-	SYM
ftr-492	135	7	42	42	NUM
ftr-492	135	8	i.r.b	i.r.b	NOUN
ftr-492	135	9	.	.	PUNCT
ftr-492	136	1	38	38	NUM
ftr-492	136	2	(	(	PUNCT
ftr-492	136	3	oct	oct	PROPN
ftr-492	136	4	.	.	PROPN
ftr-492	136	5	19	19	NUM
ftr-492	136	6	)	)	PUNCT
ftr-492	137	1	;	;	PUNCT
ftr-492	137	2	rev	rev	PROPN
ftr-492	137	3	.	.	PROPN
ftr-492	137	4	proc	proc	PROPN
ftr-492	137	5	.	.	PUNCT
ftr-492	138	1	92	92	NUM
ftr-492	138	2	-	-	SYM
ftr-492	138	3	35	35	NUM
ftr-492	138	4	,	,	PUNCT
ftr-492	138	5	1992	1992	NUM
ftr-492	138	6	-	-	SYM
ftr-492	138	7	1	1	NUM
ftr-492	138	8	c.b	c.b	PROPN
ftr-492	138	9	.	.	PROPN
ftr-492	138	10	790	790	NUM
ftr-492	138	11	;	;	PUNCT
ftr-492	138	12	rev	rev	PROPN
ftr-492	138	13	.	.	PROPN
ftr-492	138	14	proc	proc	PROPN
ftr-492	138	15	.	.	PUNCT
ftr-492	139	1	92	92	NUM
ftr-492	139	2	-	-	SYM
ftr-492	139	3	33	33	NUM
ftr-492	139	4	,	,	PUNCT
ftr-492	139	5	1992	1992	NUM
ftr-492	139	6	-	-	SYM
ftr-492	139	7	1	1	NUM
ftr-492	139	8	c.b	c.b	PROPN
ftr-492	139	9	.	.	PROPN
ftr-492	139	10	561	561	NUM
ftr-492	139	11	;	;	PUNCT
ftr-492	139	12	rev	rev	PROPN
ftr-492	139	13	.	.	PROPN
ftr-492	139	14	proc	proc	PROPN
ftr-492	139	15	.	.	PUNCT
ftr-492	140	1	89	89	NUM
ftr-492	140	2	-	-	SYM
ftr-492	140	3	12	12	NUM
ftr-492	140	4	,	,	PUNCT
ftr-492	140	5	1989	1989	NUM
ftr-492	140	6	-	-	SYM
ftr-492	140	7	1	1	NUM
ftr-492	140	8	c.b	c.b	PROPN
ftr-492	140	9	.	.	PROPN
ftr-492	140	10	798	798	NUM
ftr-492	140	11	,	,	PUNCT
ftr-492	140	12	modified	modify	VERB
ftr-492	140	13	,	,	PUNCT
ftr-492	140	14	rev	rev	PROPN
ftr-492	140	15	.	.	PROPN
ftr-492	140	16	proc	proc	PROPN
ftr-492	140	17	.	.	PUNCT
ftr-492	141	1	93	93	NUM
ftr-492	141	2	-	-	SYM
ftr-492	141	3	3	3	NUM
ftr-492	141	4	,	,	PUNCT
ftr-492	141	5	1993	1993	NUM
ftr-492	141	6	-	-	SYM
ftr-492	141	7	1	1	NUM
ftr-492	141	8	i.r.b	i.r.b	NOUN
ftr-492	141	9	.	.	PUNCT
ftr-492	142	1	71	71	NUM
ftr-492	142	2	(	(	PUNCT
ftr-492	142	3	jan	jan	PROPN
ftr-492	142	4	.	.	PROPN
ftr-492	142	5	4	4	NUM
ftr-492	142	6	)	)	PUNCT
ftr-492	142	7	.	.	PUNCT
ftr-492	143	1	see	see	AUX
ftr-492	143	2	also	also	ADV
ftr-492	143	3	rev	rev	VERB
ftr-492	143	4	.	.	PROPN
ftr-492	144	1	proc	proc	PROPN
ftr-492	144	2	.	.	PUNCT
ftr-492	145	1	91	91	NUM
ftr-492	145	2	-	-	SYM
ftr-492	145	3	13	13	NUM
ftr-492	145	4	,	,	PUNCT
ftr-492	145	5	1991	1991	NUM
ftr-492	145	6	-	-	SYM
ftr-492	145	7	1	1	NUM
ftr-492	145	8	c.b	c.b	PROPN
ftr-492	145	9	.	.	PROPN
ftr-492	145	10	477	477	NUM
ftr-492	145	11	(	(	PUNCT
ftr-492	145	12	providing	provide	VERB
ftr-492	145	13	the	the	DET
ftr-492	145	14	partnership	partnership	NOUN
ftr-492	145	15	classification	classification	NOUN
ftr-492	145	16	ruling	rule	VERB
ftr-492	145	17	request	request	NOUN
ftr-492	145	18	checklist	checklist	NOUN
ftr-492	145	19	)	)	PUNCT
ftr-492	145	20	.	.	PUNCT
ftr-492	146	1	19	19	NUM
ftr-492	146	2	.	.	PUNCT
ftr-492	147	1	the	the	DET
ftr-492	147	2	prior	prior	ADJ
ftr-492	147	3	ruling	rule	VERB
ftr-492	147	4	guidelines	guideline	NOUN
ftr-492	147	5	were	be	AUX
ftr-492	147	6	contained	contain	VERB
ftr-492	147	7	in	in	ADP
ftr-492	147	8	revenue	revenue	NOUN
ftr-492	147	9	procedure	procedure	NOUN
ftr-492	147	10	72	72	NUM
ftr-492	147	11	-	-	SYM
ftr-492	147	12	13	13	NUM
ftr-492	147	13	,	,	PUNCT
ftr-492	147	14	1972	1972	NUM
ftr-492	147	15	-	-	SYM
ftr-492	147	16	1	1	NUM
ftr-492	147	17	c.b	c.b	NOUN
ftr-492	147	18	735	735	NUM
ftr-492	147	19	,	,	PUNCT
ftr-492	147	20	as	as	SCONJ
ftr-492	147	21	modified	modify	VERB
ftr-492	147	22	and	and	CCONJ
ftr-492	147	23	supplemented	supplement	VERB
ftr-492	147	24	by	by	ADP
ftr-492	147	25	revenue	revenue	NOUN
ftr-492	147	26	procedure	procedure	NOUN
ftr-492	147	27	74	74	NUM
ftr-492	147	28	-	-	SYM
ftr-492	147	29	17	17	NUM
ftr-492	147	30	,	,	PUNCT
ftr-492	147	31	1974	1974	NUM
ftr-492	147	32	-	-	SYM
ftr-492	147	33	1	1	NUM
ftr-492	147	34	c.b	c.b	PROPN
ftr-492	147	35	.	.	PROPN
ftr-492	147	36	438	438	NUM
ftr-492	147	37	.	.	PUNCT
ftr-492	148	1	the	the	DET
ftr-492	148	2	significant	significant	ADJ
ftr-492	148	3	liberalizing	liberalize	VERB
ftr-492	148	4	changes	change	NOUN
ftr-492	148	5	that	that	PRON
ftr-492	148	6	were	be	AUX
ftr-492	148	7	made	make	VERB
ftr-492	148	8	by	by	ADP
ftr-492	148	9	the	the	DET
ftr-492	148	10	current	current	ADJ
ftr-492	148	11	ruling	ruling	NOUN
ftr-492	148	12	guidelines	guideline	NOUN
ftr-492	148	13	include	include	VERB
ftr-492	148	14	:	:	PUNCT
ftr-492	148	15	(	(	PUNCT
ftr-492	148	16	i	i	NOUN
ftr-492	148	17	)	)	PUNCT
ftr-492	148	18	the	the	DET
ftr-492	148	19	minimum	minimum	ADJ
ftr-492	148	20	interest	interest	NOUN
ftr-492	148	21	of	of	ADP
ftr-492	148	22	the	the	DET
ftr-492	148	23	general	general	ADJ
ftr-492	148	24	partner	partner	NOUN
ftr-492	148	25	need	need	AUX
ftr-492	148	26	not	not	PART
ftr-492	148	27	be	be	AUX
ftr-492	148	28	one	one	NUM
ftr-492	148	29	percent	percent	NOUN
ftr-492	148	30	in	in	ADP
ftr-492	148	31	all	all	DET
ftr-492	148	32	cases	case	NOUN
ftr-492	148	33	(	(	PUNCT
ftr-492	148	34	with	with	ADP
ftr-492	148	35	as	as	ADV
ftr-492	148	36	little	little	ADJ
ftr-492	148	37	as	as	ADP
ftr-492	148	38	0.2	0.2	NUM
ftr-492	148	39	%	%	NOUN
ftr-492	148	40	now	now	ADV
ftr-492	148	41	sufficing	suffice	VERB
ftr-492	148	42	in	in	ADP
ftr-492	148	43	certain	certain	ADJ
ftr-492	148	44	cases	case	NOUN
ftr-492	148	45	)	)	PUNCT
ftr-492	148	46	,	,	PUNCT
ftr-492	148	47	rev	rev	PROPN
ftr-492	148	48	.	.	PROPN
ftr-492	148	49	proc	proc	PROPN
ftr-492	148	50	.	.	PUNCT
ftr-492	149	1	89	89	NUM
ftr-492	149	2	-	-	SYM
ftr-492	149	3	12	12	NUM
ftr-492	149	4	at	at	ADP
ftr-492	149	5	§	§	PROPN
ftr-492	149	6	4.01	4.01	NUM
ftr-492	149	7	;	;	PUNCT
ftr-492	149	8	(	(	PUNCT
ftr-492	149	9	ii	ii	NOUN
ftr-492	149	10	)	)	PUNCT
ftr-492	149	11	the	the	DET
ftr-492	149	12	minimum	minimum	ADJ
ftr-492	149	13	interest	interest	NOUN
ftr-492	149	14	of	of	ADP
ftr-492	149	15	the	the	DET
ftr-492	149	16	general	general	ADJ
ftr-492	149	17	partner	partner	NOUN
ftr-492	149	18	may	may	AUX
ftr-492	149	19	be	be	AUX
ftr-492	149	20	subject	subject	ADJ
ftr-492	149	21	to	to	ADP
ftr-492	149	22	temporary	temporary	ADJ
ftr-492	149	23	reductions	reduction	NOUN
ftr-492	149	24	due	due	ADP
ftr-492	149	25	to	to	ADP
ftr-492	149	26	the	the	DET
ftr-492	149	27	requirements	requirement	NOUN
ftr-492	149	28	of	of	ADP
ftr-492	149	29	sections	section	NOUN
ftr-492	149	30	704(b	704(b	PROPN
ftr-492	149	31	)	)	PUNCT
ftr-492	149	32	and	and	CCONJ
ftr-492	149	33	704(c	704(c	NOUN
ftr-492	149	34	)	)	PUNCT
ftr-492	149	35	or	or	CCONJ
ftr-492	149	36	more	more	ADV
ftr-492	149	37	permanent	permanent	ADJ
ftr-492	149	38	reductions	reduction	NOUN
ftr-492	149	39	in	in	ADP
ftr-492	149	40	certain	certain	ADJ
ftr-492	149	41	years	year	NOUN
ftr-492	149	42	(	(	PUNCT
ftr-492	149	43	provided	provide	VERB
ftr-492	149	44	that	that	SCONJ
ftr-492	149	45	in	in	ADP
ftr-492	149	46	the	the	DET
ftr-492	149	47	latter	latter	ADJ
ftr-492	149	48	case	case	NOUN
ftr-492	149	49	there	there	PRON
ftr-492	149	50	is	be	VERB
ftr-492	149	51	a	a	DET
ftr-492	149	52	substantial	substantial	ADJ
ftr-492	149	53	interest	interest	NOUN
ftr-492	149	54	in	in	ADP
ftr-492	149	55	other	other	ADJ
ftr-492	149	56	years	year	NOUN
ftr-492	149	57	)	)	PUNCT
ftr-492	149	58	,	,	PUNCT
ftr-492	149	59	rev	rev	PROPN
ftr-492	149	60	.	.	PROPN
ftr-492	149	61	proc	proc	PROPN
ftr-492	149	62	.	.	PUNCT
ftr-492	150	1	89	89	NUM
ftr-492	150	2	-	-	SYM
ftr-492	150	3	12	12	NUM
ftr-492	150	4	at	at	ADP
ftr-492	150	5	§	§	PROPN
ftr-492	150	6	4.01	4.01	NUM
ftr-492	150	7	;	;	PUNCT
ftr-492	150	8	(	(	PUNCT
ftr-492	150	9	iii	iii	X
ftr-492	150	10	)	)	PUNCT
ftr-492	150	11	there	there	PRON
ftr-492	150	12	is	be	VERB
ftr-492	150	13	no	no	PRON
ftr-492	150	14	per	per	X
ftr-492	150	15	se	se	X
ftr-492	150	16	rule	rule	NOUN
ftr-492	150	17	preventing	prevent	VERB
ftr-492	150	18	the	the	DET
ftr-492	150	19	limited	limited	ADJ
ftr-492	150	20	partners	partner	NOUN
ftr-492	150	21	from	from	ADP
ftr-492	150	22	owning	own	VERB
ftr-492	150	23	more	more	ADJ
ftr-492	150	24	than	than	ADP
ftr-492	150	25	20	20	NUM
ftr-492	150	26	%	%	NOUN
ftr-492	150	27	of	of	ADP
ftr-492	150	28	the	the	DET
ftr-492	150	29	general	general	ADJ
ftr-492	150	30	partner	partner	NOUN
ftr-492	150	31	or	or	CCONJ
ftr-492	150	32	having	have	VERB
ftr-492	150	33	an	an	DET
ftr-492	150	34	option	option	NOUN
ftr-492	150	35	or	or	CCONJ
ftr-492	150	36	obligation	obligation	NOUN
ftr-492	150	37	to	to	PART
ftr-492	150	38	acquire	acquire	VERB
ftr-492	150	39	securities	security	NOUN
ftr-492	150	40	issued	issue	VERB
ftr-492	150	41	by	by	ADP
ftr-492	150	42	the	the	DET
ftr-492	150	43	general	general	ADJ
ftr-492	150	44	partner	partner	NOUN
ftr-492	150	45	in	in	ADP
ftr-492	150	46	the	the	DET
ftr-492	150	47	future	future	NOUN
ftr-492	150	48	,	,	PUNCT
ftr-492	150	49	see	see	VERB
ftr-492	150	50	rev	rev	PROPN
ftr-492	150	51	.	.	PROPN
ftr-492	150	52	proc	proc	PROPN
ftr-492	150	53	.	.	PUNCT
ftr-492	151	1	72	72	NUM
ftr-492	151	2	-	-	SYM
ftr-492	151	3	13	13	NUM
ftr-492	151	4	at	at	ADP
ftr-492	151	5	§	§	PROPN
ftr-492	151	6	§	§	PROPN
ftr-492	151	7	2.01	2.01	NUM
ftr-492	151	8	,	,	PUNCT
ftr-492	151	9	2.05	2.05	NUM
ftr-492	151	10	;	;	PUNCT
ftr-492	151	11	(	(	PUNCT
ftr-492	151	12	iv	iv	X
ftr-492	151	13	)	)	PUNCT
ftr-492	151	14	the	the	DET
ftr-492	151	15	general	general	ADJ
ftr-492	151	16	partner	partner	NOUN
ftr-492	151	17	does	do	AUX
ftr-492	151	18	not	not	PART
ftr-492	151	19	need	need	VERB
ftr-492	151	20	to	to	PART
ftr-492	151	21	have	have	VERB
ftr-492	151	22	a	a	DET
ftr-492	151	23	net	net	ADJ
ftr-492	151	24	worth	worth	NOUN
ftr-492	151	25	equal	equal	ADJ
ftr-492	151	26	to	to	ADP
ftr-492	151	27	10	10	NUM
ftr-492	151	28	%	%	NOUN
ftr-492	151	29	of	of	ADP
ftr-492	151	30	the	the	DET
ftr-492	151	31	capital	capital	NOUN
ftr-492	151	32	contributions	contribution	NOUN
ftr-492	151	33	to	to	ADP
ftr-492	151	34	the	the	DET
ftr-492	151	35	partnership	partnership	NOUN
ftr-492	151	36	in	in	ADP
ftr-492	151	37	all	all	DET
ftr-492	151	38	cases	case	NOUN
ftr-492	151	39	(	(	PUNCT
ftr-492	151	40	which	which	PRON
ftr-492	151	41	was	be	AUX
ftr-492	151	42	previously	previously	ADV
ftr-492	151	43	required	require	VERB
ftr-492	151	44	even	even	ADV
ftr-492	151	45	where	where	SCONJ
ftr-492	151	46	the	the	DET
ftr-492	151	47	partnership	partnership	NOUN
ftr-492	151	48	is	be	AUX
ftr-492	151	49	not	not	PART
ftr-492	151	50	relying	rely	VERB
ftr-492	151	51	on	on	ADP
ftr-492	151	52	the	the	DET
ftr-492	151	53	absence	absence	NOUN
ftr-492	151	54	of	of	ADP
ftr-492	151	55	limited	limited	ADJ
ftr-492	151	56	liability	liability	NOUN
ftr-492	151	57	)	)	PUNCT
ftr-492	151	58	,	,	PUNCT
ftr-492	151	59	see	see	VERB
ftr-492	151	60	rev	rev	PROPN
ftr-492	151	61	.	.	PROPN
ftr-492	151	62	proc	proc	PROPN
ftr-492	151	63	.	.	PUNCT
ftr-492	152	1	72	72	NUM
ftr-492	152	2	-	-	SYM
ftr-492	152	3	13	13	NUM
ftr-492	152	4	at	at	ADP
ftr-492	152	5	§	§	PROPN
ftr-492	152	6	2.02	2.02	NUM
ftr-492	152	7	;	;	PUNCT
ftr-492	152	8	(	(	PUNCT
ftr-492	152	9	v	v	NOUN
ftr-492	152	10	)	)	PUNCT
ftr-492	152	11	the	the	DET
ftr-492	152	12	general	general	ADJ
ftr-492	152	13	partner	partner	NOUN
ftr-492	152	14	's	's	PART
ftr-492	152	15	net	net	ADJ
ftr-492	152	16	worth	worth	NOUN
ftr-492	152	17	for	for	ADP
ftr-492	152	18	limited	limited	ADJ
ftr-492	152	19	liability	liability	NOUN
ftr-492	152	20	purposes	purpose	NOUN
ftr-492	152	21	may	may	AUX
ftr-492	152	22	include	include	VERB
ftr-492	152	23	the	the	DET
ftr-492	152	24	value	value	NOUN
ftr-492	152	25	of	of	ADP
ftr-492	152	26	its	its	PRON
ftr-492	152	27	interests	interest	NOUN
ftr-492	152	28	in	in	ADP
ftr-492	152	29	other	other	ADJ
ftr-492	152	30	limited	limited	ADJ
ftr-492	152	31	partnerships	partnership	NOUN
ftr-492	152	32	,	,	PUNCT
ftr-492	152	33	see	see	PROPN
ftr-492	152	34	rev	rev	PROPN
ftr-492	152	35	.	.	PROPN
ftr-492	152	36	proc	proc	PROPN
ftr-492	152	37	.	.	PUNCT
ftr-492	153	1	72	72	NUM
ftr-492	153	2	-	-	SYM
ftr-492	153	3	13	13	NUM
ftr-492	153	4	at	at	ADP
ftr-492	153	5	§	§	PROPN
ftr-492	153	6	2.03	2.03	NUM
ftr-492	153	7	;	;	PUNCT
ftr-492	153	8	and	and	CCONJ
ftr-492	153	9	(	(	PUNCT
ftr-492	153	10	vi	vi	X
ftr-492	153	11	)	)	PUNCT
ftr-492	153	12	the	the	DET
ftr-492	153	13	partnership	partnership	NOUN
ftr-492	153	14	may	may	AUX
ftr-492	153	15	generate	generate	VERB
ftr-492	153	16	losses	loss	NOUN
ftr-492	153	17	in	in	ADP
ftr-492	153	18	excess	excess	NOUN
ftr-492	153	19	of	of	ADP
ftr-492	153	20	the	the	DET
ftr-492	153	21	equity	equity	NOUN
ftr-492	153	22	capital	capital	NOUN
ftr-492	153	23	of	of	ADP
ftr-492	153	24	the	the	DET
ftr-492	153	25	partners	partner	NOUN
ftr-492	153	26	during	during	ADP
ftr-492	153	27	the	the	DET
ftr-492	153	28	first	first	ADJ
ftr-492	153	29	two	two	NUM
ftr-492	153	30	years	year	NOUN
ftr-492	153	31	of	of	ADP
ftr-492	153	32	operations	operation	NOUN
ftr-492	153	33	,	,	PUNCT
ftr-492	153	34	see	see	VERB
ftr-492	153	35	rev	rev	PROPN
ftr-492	153	36	.	.	PROPN
ftr-492	153	37	proc	proc	PROPN
ftr-492	153	38	.	.	PUNCT
ftr-492	154	1	74	74	NUM
ftr-492	154	2	-	-	SYM
ftr-492	154	3	17	17	NUM
ftr-492	154	4	at	at	ADP
ftr-492	154	5	§	§	PROPN
ftr-492	154	6	3.02	3.02	NUM
ftr-492	154	7	.	.	PUNCT
ftr-492	155	1	the	the	DET
ftr-492	155	2	only	only	ADJ
ftr-492	155	3	significant	significant	ADJ
ftr-492	155	4	tightening	tightening	NOUN
ftr-492	155	5	of	of	ADP
ftr-492	155	6	the	the	DET
ftr-492	155	7	ruling	rule	VERB
ftr-492	155	8	guidelines	guideline	NOUN
ftr-492	155	9	was	be	AUX
ftr-492	155	10	the	the	DET
ftr-492	155	11	addition	addition	NOUN
ftr-492	155	12	of	of	ADP
ftr-492	155	13	the	the	DET
ftr-492	155	14	new	new	ADJ
ftr-492	155	15	requirement	requirement	NOUN
ftr-492	155	16	that	that	SCONJ
ftr-492	155	17	the	the	DET
ftr-492	155	18	general	general	ADJ
ftr-492	155	19	partner	partner	NOUN
ftr-492	155	20	either	either	CCONJ
ftr-492	155	21	(	(	PUNCT
ftr-492	155	22	x	x	X
ftr-492	155	23	)	)	PUNCT
ftr-492	155	24	maintain	maintain	VERB
ftr-492	155	25	a	a	DET
ftr-492	155	26	capital	capital	NOUN
ftr-492	155	27	account	account	NOUN
ftr-492	155	28	balance	balance	NOUN
ftr-492	155	29	equal	equal	ADJ
ftr-492	155	30	to	to	ADP
ftr-492	155	31	the	the	DET
ftr-492	155	32	lesser	less	ADJ
ftr-492	155	33	of	of	ADP
ftr-492	155	34	one	one	NUM
ftr-492	155	35	percent	percent	NOUN
ftr-492	155	36	of	of	ADP
ftr-492	155	37	the	the	DET
ftr-492	155	38	aggregate	aggregate	ADJ
ftr-492	155	39	positive	positive	ADJ
ftr-492	155	40	capital	capital	NOUN
ftr-492	155	41	accounts	account	NOUN
ftr-492	155	42	of	of	ADP
ftr-492	155	43	all	all	DET
ftr-492	155	44	the	the	DET
ftr-492	155	45	partners	partner	NOUN
ftr-492	155	46	or	or	CCONJ
ftr-492	155	47	s500,000	s500,000	NOUN
ftr-492	155	48	.	.	PROPN
ftr-492	156	1	or	or	CCONJ
ftr-492	156	2	(	(	PUNCT
ftr-492	156	3	y	y	X
ftr-492	156	4	)	)	PUNCT
ftr-492	156	5	represent	represent	VERB
ftr-492	156	6	that	that	SCONJ
ftr-492	156	7	it	it	PRON
ftr-492	156	8	will	will	AUX
ftr-492	156	9	provide	provide	VERB
ftr-492	156	10	"	"	PUNCT
ftr-492	156	11	substantial	substantial	ADJ
ftr-492	156	12	services	service	NOUN
ftr-492	156	13	"	"	PUNCT
ftr-492	156	14	and	and	CCONJ
ftr-492	156	15	agree	agree	VERB
ftr-492	156	16	to	to	ADP
ftr-492	156	17	a	a	DET
ftr-492	156	18	limited	limited	ADJ
ftr-492	156	19	negative	negative	ADJ
ftr-492	156	20	capital	capital	NOUN
ftr-492	156	21	account	account	NOUN
ftr-492	156	22	restoration	restoration	NOUN
ftr-492	156	23	obligation	obligation	NOUN
ftr-492	156	24	at	at	ADP
ftr-492	156	25	liquidation	liquidation	NOUN
ftr-492	156	26	.	.	PUNCT
ftr-492	157	1	rev	rev	PROPN
ftr-492	157	2	.	.	PROPN
ftr-492	157	3	proc	proc	PROPN
ftr-492	157	4	.	.	PUNCT
ftr-492	158	1	89	89	NUM
ftr-492	158	2	-	-	SYM
ftr-492	158	3	12	12	NUM
ftr-492	158	4	at	at	ADP
ftr-492	158	5	§	§	PROPN
ftr-492	158	6	4.03	4.03	NUM
ftr-492	158	7	.	.	PUNCT
ftr-492	159	1	20	20	NUM
ftr-492	159	2	.	.	PUNCT
ftr-492	160	1	the	the	DET
ftr-492	160	2	service	service	NOUN
ftr-492	160	3	's	's	PART
ftr-492	160	4	losses	loss	NOUN
ftr-492	160	5	occurred	occur	VERB
ftr-492	160	6	in	in	ADP
ftr-492	160	7	:	:	PUNCT
ftr-492	160	8	mca	mca	PROPN
ftr-492	160	9	,	,	PUNCT
ftr-492	160	10	inc	inc	PROPN
ftr-492	160	11	.	.	PROPN
ftr-492	161	1	v.	v.	PROPN
ftr-492	161	2	united	united	PROPN
ftr-492	161	3	states	states	PROPN
ftr-492	161	4	.	.	PUNCT
ftr-492	162	1	685	685	NUM
ftr-492	162	2	f.2d	f.2d	NOUN
ftr-492	162	3	1099	1099	NUM
ftr-492	162	4	(	(	PUNCT
ftr-492	162	5	9th	9th	ADJ
ftr-492	162	6	cir	cir	NOUN
ftr-492	162	7	.	.	PROPN
ftr-492	162	8	1982	1982	NUM
ftr-492	162	9	)	)	PUNCT
ftr-492	162	10	;	;	PUNCT
ftr-492	162	11	larson	larson	PROPN
ftr-492	162	12	,	,	PUNCT
ftr-492	162	13	66	66	NUM
ftr-492	162	14	t.c	t.c	PROPN
ftr-492	162	15	.	.	PROPN
ftr-492	162	16	159	159	NUM
ftr-492	162	17	;	;	PUNCT
ftr-492	162	18	zuclknan	zuclknan	NUM
ftr-492	162	19	,	,	PUNCT
ftr-492	162	20	524	524	NUM
ftr-492	162	21	f.2d	f.2d	NOUN
ftr-492	162	22	729	729	NUM
ftr-492	162	23	;	;	PUNCT
ftr-492	162	24	bush	bush	PROPN
ftr-492	162	25	#	#	SYM
ftr-492	162	26	1	1	NUM
ftr-492	162	27	c	c	NOUN
ftr-492	162	28	/	/	SYM
ftr-492	162	29	o	o	NOUN
ftr-492	162	30	stonestreet	stonestreet	NOUN
ftr-492	162	31	lands	lands	PROPN
ftr-492	162	32	co.	co.	PROPN
ftr-492	163	1	v.	v.	PROPN
ftr-492	163	2	commissioner	commissioner	PROPN
ftr-492	163	3	,	,	PUNCT
ftr-492	163	4	48	48	NUM
ftr-492	163	5	t.c	t.c	PROPN
ftr-492	163	6	.	.	PROPN
ftr-492	163	7	218	218	NUM
ftr-492	163	8	(	(	PUNCT
ftr-492	163	9	1967	1967	NUM
ftr-492	163	10	)	)	PUNCT
ftr-492	163	11	,	,	PUNCT
ftr-492	163	12	acq	acq	PROPN
ftr-492	163	13	.	.	PROPN
ftr-492	163	14	,	,	PUNCT
ftr-492	163	15	1968	1968	NUM
ftr-492	163	16	-	-	SYM
ftr-492	163	17	2	2	NUM
ftr-492	163	18	c.b	c.b	PROPN
ftr-492	163	19	.	.	PROPN
ftr-492	163	20	2	2	NUM
ftr-492	163	21	.	.	PUNCT
ftr-492	164	1	the	the	DET
ftr-492	164	2	only	only	ADJ
ftr-492	164	3	service	service	NOUN
ftr-492	164	4	victories	victory	NOUN
ftr-492	164	5	were	be	AUX
ftr-492	164	6	in	in	ADP
ftr-492	164	7	richlands	richlands	PROPN
ftr-492	164	8	medical	medical	ADJ
ftr-492	164	9	ass'n	ass'n	PROPN
ftr-492	164	10	v.	v.	PROPN
ftr-492	164	11	commissioner	commissioner	NOUN
ftr-492	164	12	.	.	PUNCT
ftr-492	165	1	60	60	NUM
ftr-492	165	2	t.c.m	t.c.m	NOUN
ftr-492	165	3	.	.	PUNCT
ftr-492	166	1	(	(	PUNCT
ftr-492	166	2	cch	cch	NOUN
ftr-492	166	3	)	)	PUNCT
ftr-492	166	4	1572	1572	NUM
ftr-492	166	5	(	(	PUNCT
ftr-492	166	6	1990	1990	NUM
ftr-492	166	7	)	)	PUNCT
ftr-492	166	8	.	.	PUNCT
ftr-492	167	1	aff'd	aff'd	NOUN
ftr-492	167	2	.	.	PUNCT
ftr-492	168	1	953	953	NUM
ftr-492	168	2	f.2d	f.2d	NOUN
ftr-492	168	3	639	639	NUM
ftr-492	168	4	(	(	PUNCT
ftr-492	168	5	4th	4th	ADJ
ftr-492	168	6	cir	cir	NOUN
ftr-492	168	7	.	.	PROPN
ftr-492	168	8	1992	1992	NUM
ftr-492	168	9	)	)	PUNCT
ftr-492	168	10	,	,	PUNCT
ftr-492	168	11	and	and	CCONJ
ftr-492	168	12	outlaw	outlaw	NOUN
ftr-492	168	13	v.	v.	PROPN
ftr-492	168	14	united	united	PROPN
ftr-492	168	15	states	states	PROPN
ftr-492	168	16	,	,	PUNCT
ftr-492	168	17	494	494	NUM
ftr-492	168	18	f.2d	f.2d	NOUN
ftr-492	168	19	1376	1376	NUM
ftr-492	168	20	(	(	PUNCT
ftr-492	168	21	ct	ct	PROPN
ftr-492	168	22	.	.	PUNCT
ftr-492	168	23	cl	cl	NOUN
ftr-492	168	24	.	.	PUNCT
ftr-492	168	25	1974	1974	NUM
ftr-492	168	26	)	)	PUNCT
ftr-492	168	27	.	.	PUNCT
ftr-492	169	1	21	21	NUM
ftr-492	169	2	.	.	PUNCT
ftr-492	170	1	the	the	DET
ftr-492	170	2	key	key	ADJ
ftr-492	170	3	cases	case	NOUN
ftr-492	170	4	on	on	ADP
ftr-492	170	5	distinguishing	distinguish	VERB
ftr-492	170	6	partnerships	partnership	NOUN
ftr-492	170	7	from	from	ADP
ftr-492	170	8	associations	association	NOUN
ftr-492	170	9	under	under	ADP
ftr-492	170	10	the	the	DET
ftr-492	170	11	current	current	ADJ
ftr-492	170	12	regulations	regulation	NOUN
ftr-492	170	13	are	be	AUX
ftr-492	170	14	:	:	PUNCT
ftr-492	170	15	mca	mca	PROPN
ftr-492	170	16	,	,	PUNCT
ftr-492	170	17	685	685	NUM
ftr-492	170	18	f.2d	f.2d	NOUN
ftr-492	170	19	1099	1099	NUM
ftr-492	170	20	;	;	PUNCT
ftr-492	170	21	kurzner	kurzner	NOUN
ftr-492	170	22	,	,	PUNCT
ftr-492	170	23	413	413	NUM
ftr-492	170	24	f.2d	f.2d	NUM
ftr-492	170	25	97	97	NUM
ftr-492	170	26	;	;	PUNCT
ftr-492	170	27	foster	foster	ADJ
ftr-492	170	28	,	,	PUNCT
ftr-492	170	29	80	80	NUM
ftr-492	170	30	t.c	t.c	PROPN
ftr-492	170	31	.	.	PROPN
ftr-492	170	32	34	34	NUM
ftr-492	170	33	:	:	PUNCT
ftr-492	170	34	larson	larson	PROPN
ftr-492	170	35	,	,	PUNCT
ftr-492	170	36	66	66	NUM
ftr-492	170	37	t.c	t.c	PROPN
ftr-492	170	38	.	.	PROPN
ftr-492	170	39	159	159	NUM
ftr-492	170	40	;	;	PUNCT
ftr-492	170	41	zuckman	zuckman	NOUN
ftr-492	170	42	,	,	PUNCT
ftr-492	170	43	524	524	NUM
ftr-492	170	44	f.2d	f.2d	NOUN
ftr-492	170	45	729	729	NUM
ftr-492	170	46	;	;	PUNCT
ftr-492	170	47	outlaw	outlaw	NOUN
ftr-492	170	48	,	,	PUNCT
ftr-492	170	49	494	494	NUM
ftr-492	170	50	f.2d	f.2d	NOUN
ftr-492	170	51	1376	1376	NUM
ftr-492	170	52	;	;	PUNCT
ftr-492	170	53	bush	bush	PROPN
ftr-492	170	54	#	#	SYM
ftr-492	170	55	1	1	NUM
ftr-492	170	56	do	do	AUX
ftr-492	170	57	sionestreet	sionestreet	NOUN
ftr-492	170	58	lands	lands	PROPN
ftr-492	170	59	co.	co.	PROPN
ftr-492	170	60	,	,	PUNCT
ftr-492	170	61	48	48	NUM
ftr-492	170	62	t.c	t.c	PROPN
ftr-492	170	63	.	.	PROPN
ftr-492	170	64	218	218	NUM
ftr-492	170	65	;	;	PUNCT
ftr-492	170	66	richlands	richlands	PROPN
ftr-492	170	67	medical	medical	ADJ
ftr-492	170	68	ass'n	ass'n	PROPN
ftr-492	170	69	,	,	PUNCT
ftr-492	170	70	60	60	NUM
ftr-492	170	71	t.c.m	t.c.m	NOUN
ftr-492	170	72	.	.	PUNCT
ftr-492	171	1	(	(	PUNCT
ftr-492	171	2	cch	cch	NOUN
ftr-492	171	3	)	)	PUNCT
ftr-492	171	4	1572	1572	NUM
ftr-492	171	5	.	.	PUNCT
ftr-492	172	1	the	the	DET
ftr-492	172	2	key	key	ADJ
ftr-492	172	3	published	publish	VERB
ftr-492	172	4	rulings	ruling	NOUN
ftr-492	172	5	are	be	AUX
ftr-492	172	6	the	the	DET
ftr-492	172	7	revenue	revenue	NOUN
ftr-492	172	8	procedures	procedure	NOUN
ftr-492	172	9	referred	refer	VERB
ftr-492	172	10	to	to	ADP
ftr-492	172	11	in	in	ADP
ftr-492	172	12	note	note	NOUN
ftr-492	172	13	18	18	NUM
ftr-492	172	14	,	,	PUNCT
ftr-492	172	15	supra	supra	NOUN
ftr-492	172	16	,	,	PUNCT
ftr-492	172	17	and	and	CCONJ
ftr-492	172	18	:	:	PUNCT
ftr-492	172	19	rev	rev	PROPN
ftr-492	172	20	.	.	PROPN
ftr-492	172	21	rul	rul	NOUN
ftr-492	172	22	.	.	PUNCT
ftr-492	173	1	93	93	NUM
ftr-492	173	2	-	-	SYM
ftr-492	173	3	6	6	NUM
ftr-492	173	4	,	,	PUNCT
ftr-492	173	5	1993	1993	NUM
ftr-492	173	6	-	-	SYM
ftr-492	173	7	3	3	NUM
ftr-492	173	8	i.r.b	i.r.b	NOUN
ftr-492	173	9	.	.	X
ftr-492	173	10	8	8	NUM
ftr-492	173	11	(	(	PUNCT
ftr-492	173	12	jan	jan	PROPN
ftr-492	173	13	.	.	PROPN
ftr-492	173	14	19931	19931	NUM
ftr-492	173	15	florida	florida	PROPN
ftr-492	173	16	tax	tax	NOUN
ftr-492	173	17	review	review	NOUN
ftr-492	173	18	has	have	AUX
ftr-492	173	19	not	not	PART
ftr-492	173	20	been	be	AUX
ftr-492	173	21	the	the	DET
ftr-492	173	22	subject	subject	NOUN
ftr-492	173	23	of	of	ADP
ftr-492	173	24	a	a	DET
ftr-492	173	25	supreme	supreme	PROPN
ftr-492	173	26	court	court	NOUN
ftr-492	173	27	decision	decision	NOUN
ftr-492	173	28	since	since	SCONJ
ftr-492	173	29	1935,22	1935,22	NUM
ftr-492	173	30	which	which	PRON
ftr-492	173	31	was	be	AUX
ftr-492	173	32	long	long	ADJ
ftr-492	173	33	before	before	SCONJ
ftr-492	173	34	the	the	DET
ftr-492	173	35	current	current	ADJ
ftr-492	173	36	regulations	regulation	NOUN
ftr-492	173	37	were	be	AUX
ftr-492	173	38	promulgated	promulgate	VERB
ftr-492	173	39	.	.	PUNCT
ftr-492	174	1	the	the	DET
ftr-492	174	2	leading	lead	VERB
ftr-492	174	3	case	case	NOUN
ftr-492	174	4	is	be	AUX
ftr-492	174	5	the	the	DET
ftr-492	174	6	tax	tax	NOUN
ftr-492	174	7	court	court	NOUN
ftr-492	174	8	decision	decision	NOUN
ftr-492	174	9	in	in	ADP
ftr-492	174	10	larson	larson	PROPN
ftr-492	174	11	,	,	PUNCT
ftr-492	174	12	but	but	CCONJ
ftr-492	174	13	even	even	ADV
ftr-492	174	14	that	that	DET
ftr-492	174	15	case	case	NOUN
ftr-492	174	16	may	may	AUX
ftr-492	174	17	be	be	AUX
ftr-492	174	18	of	of	ADP
ftr-492	174	19	questionable	questionable	ADJ
ftr-492	174	20	reliability.23	reliability.23	NOUN
ftr-492	174	21	given	give	VERB
ftr-492	174	22	that	that	DET
ftr-492	174	23	dearth	dearth	NOUN
ftr-492	174	24	of	of	ADP
ftr-492	174	25	authority	authority	NOUN
ftr-492	174	26	,	,	PUNCT
ftr-492	174	27	the	the	DET
ftr-492	174	28	service	service	NOUN
ftr-492	174	29	's	's	PART
ftr-492	174	30	ruling	rule	VERB
ftr-492	174	31	guidelines	guideline	NOUN
ftr-492	174	32	and	and	CCONJ
ftr-492	174	33	its	its	PRON
ftr-492	174	34	private	private	ADJ
ftr-492	174	35	letter	letter	NOUN
ftr-492	174	36	rulings	ruling	NOUN
ftr-492	174	37	in	in	ADP
ftr-492	174	38	this	this	DET
ftr-492	174	39	area	area	NOUN
ftr-492	174	40	have	have	AUX
ftr-492	174	41	become	become	VERB
ftr-492	174	42	very	very	ADV
ftr-492	174	43	important	important	ADJ
ftr-492	174	44	sources	source	NOUN
ftr-492	174	45	of	of	ADP
ftr-492	174	46	guidance	guidance	NOUN
ftr-492	174	47	.	.	PUNCT
ftr-492	175	1	only	only	ADV
ftr-492	175	2	the	the	DET
ftr-492	175	3	bravest	brave	ADJ
ftr-492	175	4	of	of	ADP
ftr-492	175	5	practitioners	practitioner	NOUN
ftr-492	175	6	knowingly	knowingly	ADV
ftr-492	175	7	go	go	VERB
ftr-492	175	8	beyond	beyond	ADP
ftr-492	175	9	the	the	DET
ftr-492	175	10	ruling	rule	VERB
ftr-492	175	11	guidelines	guideline	NOUN
ftr-492	175	12	to	to	PART
ftr-492	175	13	test	test	VERB
ftr-492	175	14	the	the	DET
ftr-492	175	15	limits	limit	NOUN
ftr-492	175	16	of	of	ADP
ftr-492	175	17	the	the	DET
ftr-492	175	18	substantive	substantive	ADJ
ftr-492	175	19	law	law	NOUN
ftr-492	175	20	.	.	PUNCT
ftr-492	176	1	the	the	DET
ftr-492	176	2	third	third	ADJ
ftr-492	176	3	point	point	NOUN
ftr-492	176	4	is	be	AUX
ftr-492	176	5	that	that	SCONJ
ftr-492	176	6	the	the	DET
ftr-492	176	7	issue	issue	NOUN
ftr-492	176	8	of	of	ADP
ftr-492	176	9	whether	whether	SCONJ
ftr-492	176	10	an	an	DET
ftr-492	176	11	entity	entity	NOUN
ftr-492	176	12	is	be	AUX
ftr-492	176	13	"	"	PUNCT
ftr-492	176	14	incorporated	incorporate	VERB
ftr-492	176	15	"	"	PUNCT
ftr-492	176	16	has	have	AUX
ftr-492	176	17	not	not	PART
ftr-492	176	18	received	receive	VERB
ftr-492	176	19	much	much	ADJ
ftr-492	176	20	attention	attention	NOUN
ftr-492	176	21	.	.	PUNCT
ftr-492	177	1	the	the	DET
ftr-492	177	2	issue	issue	NOUN
ftr-492	177	3	of	of	ADP
ftr-492	177	4	whether	whether	SCONJ
ftr-492	177	5	an	an	DET
ftr-492	177	6	entity	entity	NOUN
ftr-492	177	7	might	might	AUX
ftr-492	177	8	be	be	AUX
ftr-492	177	9	classified	classify	VERB
ftr-492	177	10	as	as	ADP
ftr-492	177	11	a	a	DET
ftr-492	177	12	partnership	partnership	NOUN
ftr-492	177	13	under	under	ADP
ftr-492	177	14	regulations	regulation	NOUN
ftr-492	177	15	section	section	NOUN
ftr-492	177	16	301.7701	301.7701	NUM
ftr-492	177	17	-	-	SYM
ftr-492	177	18	2	2	NUM
ftr-492	177	19	is	be	AUX
ftr-492	177	20	academic	academic	ADJ
ftr-492	177	21	if	if	SCONJ
ftr-492	177	22	one	one	NOUN
ftr-492	177	23	concludes	conclude	VERB
ftr-492	177	24	that	that	SCONJ
ftr-492	177	25	the	the	DET
ftr-492	177	26	entity	entity	NOUN
ftr-492	177	27	is	be	AUX
ftr-492	177	28	"	"	PUNCT
ftr-492	177	29	incorporated	incorporate	VERB
ftr-492	177	30	,	,	PUNCT
ftr-492	177	31	"	"	PUNCT
ftr-492	177	32	since	since	SCONJ
ftr-492	177	33	a	a	DET
ftr-492	177	34	partnership	partnership	NOUN
ftr-492	177	35	by	by	ADP
ftr-492	177	36	definition	definition	NOUN
ftr-492	177	37	is	be	AUX
ftr-492	177	38	not	not	PART
ftr-492	177	39	an	an	DET
ftr-492	177	40	"	"	PUNCT
ftr-492	177	41	incorporated	incorporated	ADJ
ftr-492	177	42	"	"	PUNCT
ftr-492	177	43	organization	organization	NOUN
ftr-492	177	44	.	.	PUNCT
ftr-492	178	1	presumably	presumably	ADV
ftr-492	178	2	the	the	DET
ftr-492	178	3	drafters	drafter	NOUN
ftr-492	178	4	of	of	ADP
ftr-492	178	5	section	section	NOUN
ftr-492	178	6	7701(a)(2	7701(a)(2	NOUN
ftr-492	178	7	)	)	PUNCT
ftr-492	178	8	intended	intend	VERB
ftr-492	178	9	the	the	DET
ftr-492	178	10	term	term	NOUN
ftr-492	178	11	"	"	PUNCT
ftr-492	178	12	unincorporated	unincorporated	ADJ
ftr-492	178	13	organization	organization	NOUN
ftr-492	178	14	"	"	PUNCT
ftr-492	178	15	to	to	PART
ftr-492	178	16	mean	mean	VERB
ftr-492	178	17	an	an	DET
ftr-492	178	18	entity	entity	NOUN
ftr-492	178	19	organized	organize	VERB
ftr-492	178	20	under	under	ADP
ftr-492	178	21	a	a	DET
ftr-492	178	22	law	law	NOUN
ftr-492	178	23	other	other	ADJ
ftr-492	178	24	than	than	ADP
ftr-492	178	25	an	an	DET
ftr-492	178	26	ordinary	ordinary	ADJ
ftr-492	178	27	state	state	NOUN
ftr-492	178	28	corporate	corporate	ADJ
ftr-492	178	29	statute.2	statute.2	PROPN
ftr-492	178	30	'	'	PUNCT
ftr-492	178	31	the	the	DET
ftr-492	178	32	service	service	NOUN
ftr-492	178	33	has	have	AUX
ftr-492	178	34	taken	take	VERB
ftr-492	178	35	the	the	DET
ftr-492	178	36	position	position	NOUN
ftr-492	178	37	in	in	ADP
ftr-492	178	38	a	a	DET
ftr-492	178	39	few	few	ADJ
ftr-492	178	40	private	private	ADJ
ftr-492	178	41	rulings	ruling	NOUN
ftr-492	178	42	that	that	SCONJ
ftr-492	178	43	the	the	DET
ftr-492	178	44	term	term	NOUN
ftr-492	178	45	"	"	PUNCT
ftr-492	178	46	incorporated	incorporate	VERB
ftr-492	178	47	"	"	PUNCT
ftr-492	178	48	should	should	AUX
ftr-492	178	49	be	be	AUX
ftr-492	178	50	defined	define	VERB
ftr-492	178	51	more	more	ADV
ftr-492	178	52	broadly	broadly	ADV
ftr-492	178	53	(	(	PUNCT
ftr-492	178	54	and	and	CCONJ
ftr-492	178	55	less	less	ADV
ftr-492	178	56	precisely	precisely	ADV
ftr-492	178	57	)	)	PUNCT
ftr-492	178	58	based	base	VERB
ftr-492	178	59	upon	upon	SCONJ
ftr-492	178	60	the	the	DET
ftr-492	178	61	common	common	ADJ
ftr-492	178	62	law	law	NOUN
ftr-492	178	63	concept	concept	NOUN
ftr-492	178	64	of	of	ADP
ftr-492	178	65	a	a	DET
ftr-492	178	66	corporation	corporation	NOUN
ftr-492	178	67	as	as	SCONJ
ftr-492	178	68	described	describe	VERB
ftr-492	178	69	in	in	ADP
ftr-492	178	70	the	the	DET
ftr-492	178	71	seminal	seminal	ADJ
ftr-492	178	72	dartmouth	dartmouth	PROPN
ftr-492	178	73	college	college	PROPN
ftr-492	178	74	case.25	case.25	NOUN
ftr-492	178	75	in	in	ADP
ftr-492	178	76	o'neill	o'neill	PROPN
ftr-492	178	77	v.	v.	PROPN
ftr-492	178	78	united	united	PROPN
ftr-492	178	79	states	states	PROPN
ftr-492	178	80	,	,	PUNCT
ftr-492	178	81	one	one	NUM
ftr-492	178	82	of	of	ADP
ftr-492	178	83	the	the	DET
ftr-492	178	84	few	few	ADJ
ftr-492	178	85	cases	case	NOUN
ftr-492	178	86	to	to	PART
ftr-492	178	87	confront	confront	VERB
ftr-492	178	88	this	this	DET
ftr-492	178	89	issue	issue	NOUN
ftr-492	178	90	directly	directly	ADV
ftr-492	178	91	,	,	PUNCT
ftr-492	178	92	the	the	DET
ftr-492	178	93	sixth	sixth	ADJ
ftr-492	178	94	circuit	circuit	NOUN
ftr-492	178	95	court	court	NOUN
ftr-492	178	96	of	of	ADP
ftr-492	178	97	appeals	appeal	NOUN
ftr-492	178	98	also	also	ADV
ftr-492	178	99	looked	look	VERB
ftr-492	178	100	to	to	ADP
ftr-492	178	101	the	the	DET
ftr-492	178	102	definition	definition	NOUN
ftr-492	178	103	of	of	ADP
ftr-492	178	104	the	the	DET
ftr-492	178	105	term	term	NOUN
ftr-492	178	106	"	"	PUNCT
ftr-492	178	107	corporation	corporation	NOUN
ftr-492	178	108	"	"	PUNCT
ftr-492	178	109	in	in	ADP
ftr-492	178	110	the	the	DET
ftr-492	178	111	dartmouth	dartmouth	PROPN
ftr-492	178	112	26	26	NUM
ftr-492	178	113	isucollege	isucollege	NOUN
ftr-492	178	114	case	case	NOUN
ftr-492	178	115	.	.	PUNCT
ftr-492	179	1	this	this	DET
ftr-492	179	2	issue	issue	NOUN
ftr-492	179	3	has	have	VERB
ftr-492	179	4	the	the	DET
ftr-492	179	5	potential	potential	NOUN
ftr-492	179	6	to	to	PART
ftr-492	179	7	spawn	spawn	VERB
ftr-492	179	8	a	a	DET
ftr-492	179	9	second	second	ADJ
ftr-492	179	10	major	major	ADJ
ftr-492	179	11	line	line	NOUN
ftr-492	179	12	of	of	ADP
ftr-492	179	13	authority	authority	NOUN
ftr-492	179	14	relating	relate	VERB
ftr-492	179	15	to	to	ADP
ftr-492	179	16	partnership	partnership	NOUN
ftr-492	179	17	classification	classification	NOUN
ftr-492	179	18	,	,	PUNCT
ftr-492	179	19	which	which	PRON
ftr-492	179	20	could	could	AUX
ftr-492	179	21	be	be	AUX
ftr-492	179	22	a	a	DET
ftr-492	179	23	real	real	ADJ
ftr-492	179	24	problem	problem	NOUN
ftr-492	179	25	for	for	ADP
ftr-492	179	26	limited	limited	ADJ
ftr-492	179	27	liability	liability	NOUN
ftr-492	179	28	companies	company	NOUN
ftr-492	179	29	,	,	PUNCT
ftr-492	179	30	business	business	NOUN
ftr-492	179	31	trusts	trust	NOUN
ftr-492	179	32	and	and	CCONJ
ftr-492	179	33	certain	certain	ADJ
ftr-492	179	34	other	other	ADJ
ftr-492	179	35	types	type	NOUN
ftr-492	179	36	of	of	ADP
ftr-492	179	37	19	19	NUM
ftr-492	179	38	)	)	PUNCT
ftr-492	179	39	;	;	PUNCT
ftr-492	179	40	rev	rev	PROPN
ftr-492	179	41	.	.	PROPN
ftr-492	180	1	rul	rul	NOUN
ftr-492	180	2	.	.	PUNCT
ftr-492	181	1	93	93	NUM
ftr-492	181	2	-	-	SYM
ftr-492	181	3	5	5	NUM
ftr-492	181	4	,	,	PUNCT
ftr-492	181	5	1993	1993	NUM
ftr-492	181	6	-	-	SYM
ftr-492	181	7	3	3	NUM
ftr-492	181	8	i.r.b	i.r.b	NOUN
ftr-492	181	9	.	.	PROPN
ftr-492	181	10	6	6	NUM
ftr-492	181	11	(	(	PUNCT
ftr-492	181	12	jan	jan	PROPN
ftr-492	181	13	.	.	PROPN
ftr-492	181	14	19	19	NUM
ftr-492	181	15	)	)	PUNCT
ftr-492	181	16	;	;	PUNCT
ftr-492	181	17	rev	rev	PROPN
ftr-492	181	18	.	.	PROPN
ftr-492	182	1	rul	rul	PROPN
ftr-492	182	2	.	.	PUNCT
ftr-492	183	1	93	93	NUM
ftr-492	183	2	-	-	SYM
ftr-492	183	3	4	4	NUM
ftr-492	183	4	,	,	PUNCT
ftr-492	183	5	1993	1993	NUM
ftr-492	183	6	-	-	SYM
ftr-492	183	7	3	3	NUM
ftr-492	183	8	i.r.b	i.r.b	NOUN
ftr-492	183	9	.	.	PUNCT
ftr-492	183	10	5	5	NUM
ftr-492	183	11	(	(	PUNCT
ftr-492	183	12	jan	jan	PROPN
ftr-492	183	13	.	.	PROPN
ftr-492	183	14	19	19	NUM
ftr-492	183	15	)	)	PUNCT
ftr-492	183	16	;	;	PUNCT
ftr-492	183	17	rev	rev	PROPN
ftr-492	183	18	.	.	PROPN
ftr-492	184	1	rul	rul	PROPN
ftr-492	184	2	.	.	PUNCT
ftr-492	185	1	88	88	NUM
ftr-492	185	2	-	-	SYM
ftr-492	185	3	79	79	NUM
ftr-492	185	4	,	,	PUNCT
ftr-492	185	5	1988	1988	NUM
ftr-492	185	6	-	-	SYM
ftr-492	185	7	2	2	NUM
ftr-492	185	8	c.b	c.b	PROPN
ftr-492	185	9	.	.	PROPN
ftr-492	185	10	361	361	NUM
ftr-492	185	11	;	;	PUNCT
ftr-492	185	12	rev	rev	X
ftr-492	185	13	.	.	PROPN
ftr-492	186	1	rul	rul	PROPN
ftr-492	186	2	.	.	PUNCT
ftr-492	187	1	88	88	NUM
ftr-492	187	2	-	-	SYM
ftr-492	187	3	76	76	NUM
ftr-492	187	4	,	,	PUNCT
ftr-492	187	5	1988	1988	NUM
ftr-492	187	6	-	-	SYM
ftr-492	187	7	2	2	NUM
ftr-492	187	8	c.b	c.b	PROPN
ftr-492	187	9	.	.	PROPN
ftr-492	187	10	360	360	NUM
ftr-492	187	11	;	;	PUNCT
ftr-492	187	12	rev	rev	PROPN
ftr-492	187	13	.	.	PROPN
ftr-492	188	1	rul	rul	PROPN
ftr-492	188	2	.	.	PUNCT
ftr-492	189	1	88	88	NUM
ftr-492	189	2	-	-	SYM
ftr-492	189	3	8	8	NUM
ftr-492	189	4	,	,	PUNCT
ftr-492	189	5	1988	1988	NUM
ftr-492	189	6	-	-	SYM
ftr-492	189	7	1	1	NUM
ftr-492	189	8	c.b	c.b	PROPN
ftr-492	189	9	.	.	PROPN
ftr-492	189	10	403	403	NUM
ftr-492	189	11	;	;	PUNCT
ftr-492	189	12	rev	rev	PROPN
ftr-492	189	13	.	.	PROPN
ftr-492	190	1	rul	rul	PROPN
ftr-492	190	2	.	.	PUNCT
ftr-492	191	1	79	79	NUM
ftr-492	191	2	-	-	SYM
ftr-492	191	3	106	106	NUM
ftr-492	191	4	,	,	PUNCT
ftr-492	191	5	1979	1979	NUM
ftr-492	191	6	-	-	SYM
ftr-492	191	7	1	1	NUM
ftr-492	191	8	c.b	c.b	PROPN
ftr-492	191	9	.	.	PROPN
ftr-492	191	10	448	448	NUM
ftr-492	191	11	;	;	PUNCT
ftr-492	191	12	rev	rev	PROPN
ftr-492	191	13	.	.	PROPN
ftr-492	192	1	rul	rul	PROPN
ftr-492	192	2	.	.	PUNCT
ftr-492	193	1	77	77	NUM
ftr-492	193	2	-	-	SYM
ftr-492	193	3	214	214	NUM
ftr-492	193	4	,	,	PUNCT
ftr-492	193	5	1977	1977	NUM
ftr-492	193	6	-	-	SYM
ftr-492	193	7	1	1	NUM
ftr-492	193	8	c.b	c.b	PROPN
ftr-492	193	9	.	.	PROPN
ftr-492	193	10	408	408	NUM
ftr-492	193	11	.	.	PUNCT
ftr-492	194	1	22	22	NUM
ftr-492	194	2	.	.	PUNCT
ftr-492	195	1	morrissey	morrissey	PROPN
ftr-492	195	2	v.	v.	PROPN
ftr-492	195	3	commissioner	commissioner	PROPN
ftr-492	195	4	,	,	PUNCT
ftr-492	195	5	296	296	NUM
ftr-492	195	6	u.s	u.s	PROPN
ftr-492	195	7	.	.	PROPN
ftr-492	195	8	344	344	NUM
ftr-492	195	9	(	(	PUNCT
ftr-492	195	10	1935	1935	NUM
ftr-492	195	11	)	)	PUNCT
ftr-492	195	12	.	.	PUNCT
ftr-492	196	1	23	23	NUM
ftr-492	196	2	.	.	PUNCT
ftr-492	197	1	the	the	DET
ftr-492	197	2	procedural	procedural	ADJ
ftr-492	197	3	history	history	NOUN
ftr-492	197	4	of	of	ADP
ftr-492	197	5	larson	larson	PROPN
ftr-492	197	6	was	be	AUX
ftr-492	197	7	unusual	unusual	ADJ
ftr-492	197	8	,	,	PUNCT
ftr-492	197	9	because	because	SCONJ
ftr-492	197	10	the	the	DET
ftr-492	197	11	tax	tax	NOUN
ftr-492	197	12	court	court	NOUN
ftr-492	197	13	originally	originally	ADV
ftr-492	197	14	held	hold	VERB
ftr-492	197	15	against	against	ADP
ftr-492	197	16	the	the	DET
ftr-492	197	17	taxpayer	taxpayer	NOUN
ftr-492	197	18	,	,	PUNCT
ftr-492	197	19	but	but	CCONJ
ftr-492	197	20	later	later	ADV
ftr-492	197	21	reversed	reverse	VERB
ftr-492	197	22	itself	itself	PRON
ftr-492	197	23	after	after	SCONJ
ftr-492	197	24	the	the	DET
ftr-492	197	25	taxpayer	taxpayer	NOUN
ftr-492	197	26	made	make	VERB
ftr-492	197	27	a	a	DET
ftr-492	197	28	motion	motion	NOUN
ftr-492	197	29	for	for	ADP
ftr-492	197	30	reconsideration	reconsideration	NOUN
ftr-492	197	31	.	.	PUNCT
ftr-492	198	1	the	the	DET
ftr-492	198	2	final	final	ADJ
ftr-492	198	3	decision	decision	NOUN
ftr-492	198	4	was	be	AUX
ftr-492	198	5	a	a	DET
ftr-492	198	6	7	7	NUM
ftr-492	198	7	-	-	SYM
ftr-492	198	8	6	6	NUM
ftr-492	198	9	split	split	ADJ
ftr-492	198	10	decision	decision	NOUN
ftr-492	198	11	that	that	PRON
ftr-492	198	12	spawned	spawn	VERB
ftr-492	198	13	no	no	ADV
ftr-492	198	14	less	less	ADJ
ftr-492	198	15	than	than	ADP
ftr-492	198	16	eight	eight	NUM
ftr-492	198	17	separate	separate	ADJ
ftr-492	198	18	opinions	opinion	NOUN
ftr-492	198	19	.	.	PUNCT
ftr-492	199	1	as	as	SCONJ
ftr-492	199	2	indicated	indicate	VERB
ftr-492	199	3	in	in	ADP
ftr-492	199	4	note	note	NOUN
ftr-492	199	5	8	8	NUM
ftr-492	199	6	,	,	PUNCT
ftr-492	199	7	supra	supra	NOUN
ftr-492	199	8	,	,	PUNCT
ftr-492	199	9	the	the	DET
ftr-492	199	10	service	service	NOUN
ftr-492	199	11	has	have	AUX
ftr-492	199	12	acquiesced	acquiesce	VERB
ftr-492	199	13	in	in	ADP
ftr-492	199	14	larson	larson	PROPN
ftr-492	199	15	,	,	PUNCT
ftr-492	199	16	1979	1979	NUM
ftr-492	199	17	-	-	SYM
ftr-492	199	18	1	1	NUM
ftr-492	199	19	c.b	c.b	PROPN
ftr-492	199	20	.	.	PROPN
ftr-492	199	21	1	1	NUM
ftr-492	199	22	,	,	PUNCT
ftr-492	199	23	but	but	CCONJ
ftr-492	199	24	that	that	DET
ftr-492	199	25	acquiescence	acquiescence	NOUN
ftr-492	199	26	was	be	AUX
ftr-492	199	27	subsequently	subsequently	ADV
ftr-492	199	28	reconsidered	reconsider	VERB
ftr-492	199	29	and	and	CCONJ
ftr-492	199	30	then	then	ADV
ftr-492	199	31	allowed	allow	VERB
ftr-492	199	32	to	to	PART
ftr-492	199	33	stand	stand	VERB
ftr-492	199	34	,	,	PUNCT
ftr-492	199	35	1979	1979	NUM
ftr-492	199	36	-	-	SYM
ftr-492	199	37	2	2	NUM
ftr-492	199	38	c.b	c.b	PROPN
ftr-492	199	39	.	.	PROPN
ftr-492	199	40	2	2	NUM
ftr-492	199	41	.	.	NUM
ftr-492	199	42	24	24	NUM
ftr-492	199	43	.	.	PUNCT
ftr-492	200	1	see	see	VERB
ftr-492	200	2	united	united	PROPN
ftr-492	200	3	states	states	PROPN
ftr-492	200	4	v.	v.	ADP
ftr-492	200	5	empey	empey	PROPN
ftr-492	200	6	,	,	PUNCT
ftr-492	200	7	406	406	NUM
ftr-492	200	8	f.2d	f.2d	SYM
ftr-492	200	9	157	157	NUM
ftr-492	200	10	,	,	PUNCT
ftr-492	200	11	170	170	NUM
ftr-492	200	12	(	(	PUNCT
ftr-492	200	13	6th	6th	ADJ
ftr-492	200	14	cir	cir	NOUN
ftr-492	200	15	.	.	PROPN
ftr-492	200	16	1969	1969	NUM
ftr-492	200	17	)	)	PUNCT
ftr-492	200	18	;	;	PUNCT
ftr-492	201	1	cf	cf	X
ftr-492	201	2	.	.	PUNCT
ftr-492	202	1	o'neill	o'neill	PROPN
ftr-492	202	2	v.	v.	PROPN
ftr-492	202	3	united	united	PROPN
ftr-492	202	4	states	states	PROPN
ftr-492	202	5	,	,	PUNCT
ftr-492	202	6	410	410	NUM
ftr-492	202	7	f.2d	f.2d	NOUN
ftr-492	202	8	888	888	NUM
ftr-492	202	9	,	,	PUNCT
ftr-492	202	10	895	895	NUM
ftr-492	202	11	-	-	SYM
ftr-492	202	12	98	98	NUM
ftr-492	202	13	(	(	PUNCT
ftr-492	202	14	6th	6th	ADJ
ftr-492	202	15	cir	cir	NOUN
ftr-492	202	16	.	.	PROPN
ftr-492	202	17	1969	1969	NUM
ftr-492	202	18	)	)	PUNCT
ftr-492	202	19	(	(	PUNCT
ftr-492	202	20	discussing	discuss	VERB
ftr-492	202	21	the	the	DET
ftr-492	202	22	definition	definition	NOUN
ftr-492	202	23	of	of	ADP
ftr-492	202	24	"	"	PUNCT
ftr-492	202	25	corporation	corporation	NOUN
ftr-492	202	26	"	"	PUNCT
ftr-492	202	27	under	under	ADP
ftr-492	202	28	section	section	NOUN
ftr-492	202	29	7701(a)(3	7701(a)(3	NOUN
ftr-492	202	30	)	)	PUNCT
ftr-492	202	31	)	)	PUNCT
ftr-492	202	32	;	;	PUNCT
ftr-492	202	33	boris	boris	PROPN
ftr-492	202	34	i.	i.	PROPN
ftr-492	202	35	bittker	bittker	PROPN
ftr-492	202	36	,	,	PUNCT
ftr-492	202	37	professional	professional	ADJ
ftr-492	202	38	associations	association	NOUN
ftr-492	202	39	and	and	CCONJ
ftr-492	202	40	federal	federal	ADJ
ftr-492	202	41	income	income	NOUN
ftr-492	202	42	taxation	taxation	NOUN
ftr-492	202	43	:	:	PUNCT
ftr-492	202	44	some	some	DET
ftr-492	202	45	questions	question	NOUN
ftr-492	202	46	and	and	CCONJ
ftr-492	202	47	comments	comment	NOUN
ftr-492	202	48	,	,	PUNCT
ftr-492	202	49	19	19	NUM
ftr-492	202	50	tax	tax	NOUN
ftr-492	202	51	l.	l.	PROPN
ftr-492	202	52	rev	rev	PROPN
ftr-492	202	53	.	.	PROPN
ftr-492	202	54	1	1	NUM
ftr-492	202	55	,	,	PUNCT
ftr-492	202	56	25	25	NUM
ftr-492	202	57	-	-	SYM
ftr-492	202	58	27	27	NUM
ftr-492	202	59	(	(	PUNCT
ftr-492	202	60	1961	1961	NUM
ftr-492	202	61	)	)	PUNCT
ftr-492	202	62	(	(	PUNCT
ftr-492	202	63	discussing	discuss	VERB
ftr-492	202	64	definition	definition	NOUN
ftr-492	202	65	of	of	ADP
ftr-492	202	66	"	"	PUNCT
ftr-492	202	67	corporation	corporation	NOUN
ftr-492	202	68	"	"	PUNCT
ftr-492	202	69	under	under	ADP
ftr-492	202	70	section	section	NOUN
ftr-492	202	71	7701(a)(3	7701(a)(3	NOUN
ftr-492	202	72	)	)	PUNCT
ftr-492	202	73	)	)	PUNCT
ftr-492	202	74	.	.	PUNCT
ftr-492	203	1	25	25	NUM
ftr-492	203	2	.	.	PUNCT
ftr-492	204	1	see	see	VERB
ftr-492	204	2	priv	priv	PROPN
ftr-492	204	3	.	.	PUNCT
ftr-492	205	1	let	let	VERB
ftr-492	205	2	.	.	PUNCT
ftr-492	206	1	rul	rul	NOUN
ftr-492	206	2	.	.	PUNCT
ftr-492	207	1	7921084	7921084	NUM
ftr-492	207	2	(	(	PUNCT
ftr-492	207	3	feb	feb	PROPN
ftr-492	207	4	.	.	PROPN
ftr-492	207	5	27	27	NUM
ftr-492	207	6	,	,	PUNCT
ftr-492	207	7	1979	1979	NUM
ftr-492	207	8	)	)	PUNCT
ftr-492	207	9	(	(	PUNCT
ftr-492	207	10	arizona	arizona	PROPN
ftr-492	207	11	"	"	PUNCT
ftr-492	207	12	close	close	ADJ
ftr-492	207	13	corporation	corporation	NOUN
ftr-492	207	14	"	"	PUNCT
ftr-492	207	15	does	do	AUX
ftr-492	207	16	not	not	PART
ftr-492	207	17	need	need	VERB
ftr-492	207	18	to	to	PART
ftr-492	207	19	be	be	AUX
ftr-492	207	20	tested	test	VERB
ftr-492	207	21	under	under	ADP
ftr-492	207	22	regulations	regulation	NOUN
ftr-492	207	23	section	section	NOUN
ftr-492	207	24	301.7701	301.7701	NUM
ftr-492	207	25	-	-	SYM
ftr-492	207	26	2	2	NUM
ftr-492	207	27	because	because	SCONJ
ftr-492	207	28	it	it	PRON
ftr-492	207	29	is	be	AUX
ftr-492	207	30	an	an	DET
ftr-492	207	31	"	"	PUNCT
ftr-492	207	32	incorporated	incorporated	ADJ
ftr-492	207	33	"	"	PUNCT
ftr-492	207	34	organization	organization	NOUN
ftr-492	207	35	within	within	ADP
ftr-492	207	36	the	the	DET
ftr-492	207	37	meaning	meaning	NOUN
ftr-492	207	38	of	of	ADP
ftr-492	207	39	the	the	DET
ftr-492	207	40	common	common	ADJ
ftr-492	207	41	law	law	NOUN
ftr-492	207	42	,	,	PUNCT
ftr-492	207	43	citing	cite	VERB
ftr-492	207	44	trustees	trustee	NOUN
ftr-492	207	45	of	of	ADP
ftr-492	207	46	dartmouth	dartmouth	PROPN
ftr-492	207	47	college	college	PROPN
ftr-492	207	48	v.	v.	PROPN
ftr-492	207	49	woodward	woodward	PROPN
ftr-492	207	50	,	,	PUNCT
ftr-492	207	51	17	17	NUM
ftr-492	207	52	u.s	u.s	PROPN
ftr-492	207	53	.	.	PROPN
ftr-492	207	54	(	(	PUNCT
ftr-492	207	55	4	4	NUM
ftr-492	207	56	wheat	wheat	NOUN
ftr-492	207	57	.	.	PUNCT
ftr-492	207	58	)	)	PUNCT
ftr-492	208	1	518	518	NUM
ftr-492	208	2	(	(	PUNCT
ftr-492	208	3	1819	1819	NUM
ftr-492	208	4	)	)	PUNCT
ftr-492	208	5	)	)	PUNCT
ftr-492	208	6	;	;	PUNCT
ftr-492	209	1	priv	priv	PROPN
ftr-492	209	2	.	.	PUNCT
ftr-492	210	1	let	let	VERB
ftr-492	210	2	.	.	PUNCT
ftr-492	211	1	rul	rul	NOUN
ftr-492	211	2	.	.	PUNCT
ftr-492	211	3	8426031	8426031	NUM
ftr-492	211	4	(	(	PUNCT
ftr-492	211	5	mar	mar	PROPN
ftr-492	211	6	.	.	PROPN
ftr-492	211	7	26	26	NUM
ftr-492	211	8	,	,	PUNCT
ftr-492	211	9	1984	1984	NUM
ftr-492	211	10	)	)	PUNCT
ftr-492	211	11	(	(	PUNCT
ftr-492	211	12	same	same	ADJ
ftr-492	211	13	for	for	ADP
ftr-492	211	14	a	a	DET
ftr-492	211	15	foreign	foreign	ADJ
ftr-492	211	16	"	"	PUNCT
ftr-492	211	17	unlimited	unlimited	ADJ
ftr-492	211	18	liability	liability	NOUN
ftr-492	211	19	company	company	NOUN
ftr-492	211	20	"	"	PUNCT
ftr-492	211	21	)	)	PUNCT
ftr-492	211	22	;	;	PUNCT
ftr-492	211	23	g.c.m	g.c.m	X
ftr-492	211	24	.	.	PUNCT
ftr-492	211	25	37127	37127	NUM
ftr-492	211	26	(	(	PUNCT
ftr-492	211	27	may	may	PROPN
ftr-492	211	28	18	18	NUM
ftr-492	211	29	,	,	PUNCT
ftr-492	211	30	1977	1977	NUM
ftr-492	211	31	)	)	PUNCT
ftr-492	211	32	(	(	PUNCT
ftr-492	211	33	same	same	ADJ
ftr-492	211	34	for	for	ADP
ftr-492	211	35	a	a	DET
ftr-492	211	36	texas	texas	PROPN
ftr-492	211	37	"	"	PUNCT
ftr-492	211	38	close	close	ADJ
ftr-492	211	39	corporation	corporation	NOUN
ftr-492	211	40	"	"	PUNCT
ftr-492	211	41	)	)	PUNCT
ftr-492	211	42	;	;	PUNCT
ftr-492	211	43	see	see	VERB
ftr-492	211	44	also	also	ADV
ftr-492	211	45	g.c.m	g.c.m	VERB
ftr-492	211	46	.	.	PUNCT
ftr-492	212	1	37953	37953	NUM
ftr-492	212	2	(	(	PUNCT
ftr-492	212	3	may	may	PROPN
ftr-492	212	4	14	14	NUM
ftr-492	212	5	,	,	PUNCT
ftr-492	212	6	1979	1979	NUM
ftr-492	212	7	)	)	PUNCT
ftr-492	212	8	;	;	PUNCT
ftr-492	212	9	g.c.m	g.c.m	X
ftr-492	212	10	.	.	PROPN
ftr-492	212	11	38281	38281	NUM
ftr-492	212	12	(	(	PUNCT
ftr-492	212	13	feb	feb	PROPN
ftr-492	212	14	.	.	PROPN
ftr-492	212	15	15	15	NUM
ftr-492	212	16	,	,	PUNCT
ftr-492	212	17	1980	1980	NUM
ftr-492	212	18	)	)	PUNCT
ftr-492	212	19	.	.	PUNCT
ftr-492	213	1	26	26	NUM
ftr-492	213	2	.	.	X
ftr-492	214	1	o'neill	o'neill	PROPN
ftr-492	214	2	,	,	PUNCT
ftr-492	214	3	410	410	NUM
ftr-492	214	4	f.2d	f.2d	X
ftr-492	214	5	at	at	ADP
ftr-492	214	6	895	895	NUM
ftr-492	214	7	-	-	SYM
ftr-492	214	8	98	98	NUM
ftr-492	214	9	.	.	PUNCT
ftr-492	215	1	[	[	X
ftr-492	215	2	vol	vol	NOUN
ftr-492	215	3	1:4	1:4	NUM
ftr-492	215	4	lingering	linger	VERB
ftr-492	215	5	partnership	partnership	NOUN
ftr-492	215	6	classification	classification	NOUN
ftr-492	215	7	issues	issue	NOUN
ftr-492	215	8	entities	entity	NOUN
ftr-492	215	9	that	that	PRON
ftr-492	215	10	bear	bear	VERB
ftr-492	215	11	certain	certain	ADJ
ftr-492	215	12	similarities	similarity	NOUN
ftr-492	215	13	to	to	ADP
ftr-492	215	14	ordinary	ordinary	ADJ
ftr-492	215	15	corporations	corporation	NOUN
ftr-492	215	16	but	but	CCONJ
ftr-492	215	17	are	be	AUX
ftr-492	215	18	not	not	PART
ftr-492	215	19	organized	organize	VERB
ftr-492	215	20	under	under	ADP
ftr-492	215	21	an	an	DET
ftr-492	215	22	ordinary	ordinary	ADJ
ftr-492	215	23	state	state	NOUN
ftr-492	215	24	corporation	corporation	NOUN
ftr-492	215	25	statute	statute	NOUN
ftr-492	215	26	.	.	PUNCT
ftr-492	216	1	however	however	ADV
ftr-492	216	2	,	,	PUNCT
ftr-492	216	3	the	the	DET
ftr-492	216	4	service	service	NOUN
ftr-492	216	5	apparently	apparently	ADV
ftr-492	216	6	does	do	AUX
ftr-492	216	7	not	not	PART
ftr-492	216	8	intend	intend	VERB
ftr-492	216	9	to	to	PART
ftr-492	216	10	press	press	VERB
ftr-492	216	11	this	this	DET
ftr-492	216	12	issue	issue	NOUN
ftr-492	216	13	.	.	PUNCT
ftr-492	217	1	in	in	ADP
ftr-492	217	2	fact	fact	NOUN
ftr-492	217	3	,	,	PUNCT
ftr-492	217	4	the	the	DET
ftr-492	217	5	service	service	NOUN
ftr-492	217	6	now	now	ADV
ftr-492	217	7	takes	take	VERB
ftr-492	217	8	the	the	DET
ftr-492	217	9	position	position	NOUN
ftr-492	217	10	that	that	SCONJ
ftr-492	217	11	foreign	foreign	ADJ
ftr-492	217	12	entities	entity	NOUN
ftr-492	217	13	must	must	AUX
ftr-492	217	14	be	be	AUX
ftr-492	217	15	classified	classify	VERB
ftr-492	217	16	based	base	VERB
ftr-492	217	17	upon	upon	SCONJ
ftr-492	217	18	an	an	DET
ftr-492	217	19	application	application	NOUN
ftr-492	217	20	of	of	ADP
ftr-492	217	21	regulations	regulation	NOUN
ftr-492	217	22	section	section	NOUN
ftr-492	217	23	301.7701	301.7701	NUM
ftr-492	217	24	-	-	SYM
ftr-492	217	25	2	2	NUM
ftr-492	217	26	as	as	SCONJ
ftr-492	217	27	if	if	SCONJ
ftr-492	217	28	they	they	PRON
ftr-492	217	29	were	be	AUX
ftr-492	217	30	unincorporated	unincorporated	ADJ
ftr-492	217	31	organizations	organization	NOUN
ftr-492	217	32	,	,	PUNCT
ftr-492	217	33	regardless	regardless	ADV
ftr-492	217	34	of	of	ADP
ftr-492	217	35	how	how	SCONJ
ftr-492	217	36	closely	closely	ADV
ftr-492	217	37	they	they	PRON
ftr-492	217	38	resemble	resemble	VERB
ftr-492	217	39	an	an	DET
ftr-492	217	40	ordinary	ordinary	ADJ
ftr-492	217	41	corporation	corporation	NOUN
ftr-492	217	42	.	.	PUNCT
ftr-492	217	43	'	'	PUNCT
ftr-492	218	1	m.	m.	NOUN
ftr-492	218	2	limited	limit	VERB
ftr-492	218	3	liability	liability	NOUN
ftr-492	218	4	a.	a.	NOUN
ftr-492	218	5	background	background	NOUN
ftr-492	218	6	regulations	regulation	NOUN
ftr-492	218	7	section	section	VERB
ftr-492	218	8	301.7701	301.7701	NUM
ftr-492	218	9	-	-	SYM
ftr-492	218	10	2(d)(l	2(d)(l	NOUN
ftr-492	218	11	)	)	PUNCT
ftr-492	218	12	sets	set	VERB
ftr-492	218	13	forth	forth	ADP
ftr-492	218	14	the	the	DET
ftr-492	218	15	basic	basic	ADJ
ftr-492	218	16	rule	rule	NOUN
ftr-492	218	17	that	that	SCONJ
ftr-492	218	18	"	"	PUNCT
ftr-492	218	19	an	an	DET
ftr-492	218	20	organization	organization	NOUN
ftr-492	218	21	has	have	AUX
ftr-492	218	22	the	the	DET
ftr-492	218	23	corporate	corporate	ADJ
ftr-492	218	24	characteristic	characteristic	NOUN
ftr-492	218	25	of	of	ADP
ftr-492	218	26	limited	limited	ADJ
ftr-492	218	27	liability	liability	NOUN
ftr-492	218	28	if	if	SCONJ
ftr-492	218	29	under	under	ADP
ftr-492	218	30	local	local	ADJ
ftr-492	218	31	law	law	NOUN
ftr-492	218	32	there	there	PRON
ftr-492	218	33	is	be	VERB
ftr-492	218	34	no	no	DET
ftr-492	218	35	member	member	NOUN
ftr-492	218	36	who	who	PRON
ftr-492	218	37	is	be	AUX
ftr-492	218	38	personally	personally	ADV
ftr-492	218	39	liable	liable	ADJ
ftr-492	218	40	for	for	ADP
ftr-492	218	41	the	the	DET
ftr-492	218	42	debts	debt	NOUN
ftr-492	218	43	or	or	CCONJ
ftr-492	218	44	claims	claim	NOUN
ftr-492	218	45	against	against	ADP
ftr-492	218	46	the	the	DET
ftr-492	218	47	partnership	partnership	NOUN
ftr-492	218	48	.	.	PUNCT
ftr-492	218	49	"	"	PUNCT
ftr-492	219	1	under	under	ADP
ftr-492	219	2	that	that	DET
ftr-492	219	3	rule	rule	NOUN
ftr-492	219	4	,	,	PUNCT
ftr-492	219	5	all	all	DET
ftr-492	219	6	partnerships	partnership	NOUN
ftr-492	219	7	organized	organize	VERB
ftr-492	219	8	under	under	ADP
ftr-492	219	9	a	a	DET
ftr-492	219	10	state	state	NOUN
ftr-492	219	11	partnership	partnership	NOUN
ftr-492	219	12	statute	statute	NOUN
ftr-492	219	13	would	would	AUX
ftr-492	219	14	,	,	PUNCT
ftr-492	219	15	of	of	ADP
ftr-492	219	16	course	course	NOUN
ftr-492	219	17	,	,	PUNCT
ftr-492	219	18	not	not	PART
ftr-492	219	19	have	have	VERB
ftr-492	219	20	the	the	DET
ftr-492	219	21	corporate	corporate	ADJ
ftr-492	219	22	characteristic	characteristic	NOUN
ftr-492	219	23	of	of	ADP
ftr-492	219	24	limited	limited	ADJ
ftr-492	219	25	liability	liability	NOUN
ftr-492	219	26	,	,	PUNCT
ftr-492	219	27	since	since	SCONJ
ftr-492	219	28	all	all	DET
ftr-492	219	29	such	such	ADJ
ftr-492	219	30	partnerships	partnership	NOUN
ftr-492	219	31	would	would	AUX
ftr-492	219	32	have	have	VERB
ftr-492	219	33	at	at	ADV
ftr-492	219	34	least	least	ADV
ftr-492	219	35	one	one	NUM
ftr-492	219	36	general	general	ADJ
ftr-492	219	37	partner	partner	NOUN
ftr-492	219	38	that	that	PRON
ftr-492	219	39	is	be	AUX
ftr-492	219	40	personally	personally	ADV
ftr-492	219	41	liable	liable	ADJ
ftr-492	219	42	for	for	ADP
ftr-492	219	43	partnership	partnership	NOUN
ftr-492	219	44	liabilities	liability	NOUN
ftr-492	219	45	.	.	PUNCT
ftr-492	220	1	in	in	ADP
ftr-492	220	2	the	the	DET
ftr-492	220	3	case	case	NOUN
ftr-492	220	4	of	of	ADP
ftr-492	220	5	a	a	DET
ftr-492	220	6	general	general	ADJ
ftr-492	220	7	partnership	partnership	NOUN
ftr-492	220	8	,	,	PUNCT
ftr-492	220	9	where	where	SCONJ
ftr-492	220	10	all	all	DET
ftr-492	220	11	the	the	DET
ftr-492	220	12	partners	partner	NOUN
ftr-492	220	13	have	have	VERB
ftr-492	220	14	personal	personal	ADJ
ftr-492	220	15	liability	liability	NOUN
ftr-492	220	16	,	,	PUNCT
ftr-492	220	17	the	the	DET
ftr-492	220	18	issue	issue	NOUN
ftr-492	220	19	is	be	AUX
ftr-492	220	20	that	that	PRON
ftr-492	220	21	simple	simple	ADJ
ftr-492	220	22	and	and	CCONJ
ftr-492	220	23	no	no	DET
ftr-492	220	24	further	further	ADJ
ftr-492	220	25	inquiry	inquiry	NOUN
ftr-492	220	26	is	be	AUX
ftr-492	220	27	required	require	VERB
ftr-492	220	28	under	under	ADP
ftr-492	220	29	the	the	DET
ftr-492	220	30	regulations	regulation	NOUN
ftr-492	220	31	.	.	PUNCT
ftr-492	221	1	however	however	ADV
ftr-492	221	2	,	,	PUNCT
ftr-492	221	3	in	in	ADP
ftr-492	221	4	the	the	DET
ftr-492	221	5	case	case	NOUN
ftr-492	221	6	of	of	ADP
ftr-492	221	7	a	a	DET
ftr-492	221	8	limited	limited	ADJ
ftr-492	221	9	partnership	partnership	NOUN
ftr-492	221	10	,	,	PUNCT
ftr-492	221	11	the	the	DET
ftr-492	221	12	limited	limited	ADJ
ftr-492	221	13	partners	partner	NOUN
ftr-492	221	14	do	do	AUX
ftr-492	221	15	not	not	PART
ftr-492	221	16	have	have	VERB
ftr-492	221	17	personal	personal	ADJ
ftr-492	221	18	liability	liability	NOUN
ftr-492	221	19	and	and	CCONJ
ftr-492	221	20	,	,	PUNCT
ftr-492	221	21	therefore	therefore	ADV
ftr-492	221	22	,	,	PUNCT
ftr-492	221	23	the	the	DET
ftr-492	221	24	entity	entity	NOUN
ftr-492	221	25	seems	seem	VERB
ftr-492	221	26	more	more	ADV
ftr-492	221	27	like	like	ADP
ftr-492	221	28	a	a	DET
ftr-492	221	29	corporation	corporation	NOUN
ftr-492	221	30	.	.	PUNCT
ftr-492	222	1	in	in	ADP
ftr-492	222	2	recognition	recognition	NOUN
ftr-492	222	3	of	of	ADP
ftr-492	222	4	that	that	DET
ftr-492	222	5	fact	fact	NOUN
ftr-492	222	6	,	,	PUNCT
ftr-492	222	7	the	the	DET
ftr-492	222	8	regulations	regulation	NOUN
ftr-492	222	9	qualify	qualify	VERB
ftr-492	222	10	the	the	DET
ftr-492	222	11	general	general	ADJ
ftr-492	222	12	rule	rule	NOUN
ftr-492	222	13	for	for	ADP
ftr-492	222	14	limited	limited	ADJ
ftr-492	222	15	partnerships	partnership	NOUN
ftr-492	222	16	with	with	ADP
ftr-492	222	17	a	a	DET
ftr-492	222	18	corporate	corporate	ADJ
ftr-492	222	19	general	general	ADJ
ftr-492	222	20	partner	partner	NOUN
ftr-492	222	21	by	by	ADP
ftr-492	222	22	providing	provide	VERB
ftr-492	222	23	that	that	SCONJ
ftr-492	222	24	the	the	DET
ftr-492	222	25	entity	entity	NOUN
ftr-492	222	26	will	will	AUX
ftr-492	222	27	be	be	AUX
ftr-492	222	28	deemed	deem	VERB
ftr-492	222	29	to	to	PART
ftr-492	222	30	have	have	VERB
ftr-492	222	31	limited	limit	VERB
ftr-492	222	32	liability	liability	NOUN
ftr-492	222	33	if	if	SCONJ
ftr-492	222	34	(	(	PUNCT
ftr-492	222	35	1	1	X
ftr-492	222	36	)	)	PUNCT
ftr-492	222	37	the	the	DET
ftr-492	222	38	general	general	ADJ
ftr-492	222	39	partner	partner	NOUN
ftr-492	222	40	has	have	VERB
ftr-492	222	41	"	"	PUNCT
ftr-492	222	42	no	no	DET
ftr-492	222	43	substantial	substantial	ADJ
ftr-492	222	44	assets	asset	NOUN
ftr-492	222	45	"	"	PUNCT
ftr-492	222	46	(	(	PUNCT
ftr-492	222	47	other	other	ADJ
ftr-492	222	48	than	than	ADP
ftr-492	222	49	its	its	PRON
ftr-492	222	50	interest	interest	NOUN
ftr-492	222	51	in	in	ADP
ftr-492	222	52	the	the	DET
ftr-492	222	53	partnership	partnership	NOUN
ftr-492	222	54	)	)	PUNCT
ftr-492	222	55	that	that	PRON
ftr-492	222	56	could	could	AUX
ftr-492	222	57	be	be	AUX
ftr-492	222	58	reached	reach	VERB
ftr-492	222	59	by	by	ADP
ftr-492	222	60	creditors	creditor	NOUN
ftr-492	222	61	of	of	ADP
ftr-492	222	62	the	the	DET
ftr-492	222	63	partnership	partnership	NOUN
ftr-492	222	64	and	and	CCONJ
ftr-492	222	65	(	(	PUNCT
ftr-492	222	66	2	2	X
ftr-492	222	67	)	)	PUNCT
ftr-492	222	68	the	the	DET
ftr-492	222	69	general	general	ADJ
ftr-492	222	70	partner	partner	NOUN
ftr-492	222	71	"	"	PUNCT
ftr-492	222	72	is	be	AUX
ftr-492	222	73	merely	merely	ADV
ftr-492	222	74	a	a	DET
ftr-492	222	75	'	'	PUNCT
ftr-492	222	76	dummy	dummy	NOUN
ftr-492	222	77	'	'	PUNCT
ftr-492	222	78	acting	acting	NOUN
ftr-492	222	79	as	as	ADP
ftr-492	222	80	the	the	DET
ftr-492	222	81	agent	agent	NOUN
ftr-492	222	82	of	of	ADP
ftr-492	222	83	the	the	DET
ftr-492	222	84	limited	limited	ADJ
ftr-492	222	85	partners	partner	NOUN
ftr-492	222	86	.	.	PUNCT
ftr-492	223	1	"	"	PUNCT
ftr-492	223	2	'	'	PUNCT
ftr-492	223	3	there	there	PRON
ftr-492	223	4	are	be	VERB
ftr-492	223	5	three	three	NUM
ftr-492	223	6	important	important	ADJ
ftr-492	223	7	points	point	NOUN
ftr-492	223	8	that	that	PRON
ftr-492	223	9	should	should	AUX
ftr-492	223	10	be	be	AUX
ftr-492	223	11	noted	note	VERB
ftr-492	223	12	with	with	ADP
ftr-492	223	13	respect	respect	NOUN
ftr-492	223	14	to	to	ADP
ftr-492	223	15	the	the	DET
ftr-492	223	16	limited	limited	ADJ
ftr-492	223	17	liability	liability	NOUN
ftr-492	223	18	factor	factor	NOUN
ftr-492	223	19	.	.	PUNCT
ftr-492	224	1	first	first	ADV
ftr-492	224	2	,	,	PUNCT
ftr-492	224	3	historically	historically	ADV
ftr-492	224	4	the	the	DET
ftr-492	224	5	limited	limited	ADJ
ftr-492	224	6	liability	liability	NOUN
ftr-492	224	7	factor	factor	NOUN
ftr-492	224	8	was	be	AUX
ftr-492	224	9	regarded	regard	VERB
ftr-492	224	10	by	by	ADP
ftr-492	224	11	many	many	ADJ
ftr-492	224	12	practitioners	practitioner	NOUN
ftr-492	224	13	as	as	ADP
ftr-492	224	14	being	be	AUX
ftr-492	224	15	more	more	ADV
ftr-492	224	16	important	important	ADJ
ftr-492	224	17	than	than	ADP
ftr-492	224	18	any	any	PRON
ftr-492	224	19	of	of	ADP
ftr-492	224	20	the	the	DET
ftr-492	224	21	other	other	ADJ
ftr-492	224	22	three	three	NUM
ftr-492	224	23	corporate	corporate	ADJ
ftr-492	224	24	factors	factor	NOUN
ftr-492	224	25	in	in	ADP
ftr-492	224	26	distinguishing	distinguish	VERB
ftr-492	224	27	partnerships	partnership	NOUN
ftr-492	224	28	from	from	ADP
ftr-492	224	29	associations	association	NOUN
ftr-492	224	30	,	,	PUNCT
ftr-492	224	31	even	even	ADV
ftr-492	224	32	though	though	SCONJ
ftr-492	224	33	it	it	PRON
ftr-492	224	34	is	be	AUX
ftr-492	224	35	coequal	coequal	ADJ
ftr-492	224	36	with	with	ADP
ftr-492	224	37	the	the	DET
ftr-492	224	38	other	other	ADJ
ftr-492	224	39	three	three	NUM
ftr-492	224	40	corporate	corporate	ADJ
ftr-492	224	41	factors	factor	NOUN
ftr-492	224	42	under	under	ADP
ftr-492	224	43	the	the	DET
ftr-492	224	44	literal	literal	ADJ
ftr-492	224	45	language	language	NOUN
ftr-492	224	46	of	of	ADP
ftr-492	224	47	regulations	regulation	NOUN
ftr-492	224	48	section	section	NOUN
ftr-492	224	49	301.7701	301.7701	NUM
ftr-492	224	50	-	-	SYM
ftr-492	224	51	2	2	NUM
ftr-492	224	52	and	and	CCONJ
ftr-492	224	53	no	no	DET
ftr-492	224	54	case	case	NOUN
ftr-492	224	55	or	or	CCONJ
ftr-492	224	56	published	publish	VERB
ftr-492	224	57	ruling	ruling	NOUN
ftr-492	224	58	has	have	AUX
ftr-492	224	59	ever	ever	ADV
ftr-492	224	60	held	hold	VERB
ftr-492	224	61	that	that	SCONJ
ftr-492	224	62	the	the	DET
ftr-492	224	63	limited	limited	ADJ
ftr-492	224	64	liability	liability	NOUN
ftr-492	224	65	factor	factor	NOUN
ftr-492	224	66	should	should	AUX
ftr-492	224	67	be	be	AUX
ftr-492	224	68	given	give	VERB
ftr-492	224	69	special	special	ADJ
ftr-492	224	70	weight.29	weight.29	NOUN
ftr-492	224	71	that	that	PRON
ftr-492	224	72	concern	concern	NOUN
ftr-492	224	73	was	be	AUX
ftr-492	224	74	based	base	VERB
ftr-492	224	75	in	in	ADP
ftr-492	224	76	part	part	NOUN
ftr-492	224	77	on	on	ADP
ftr-492	224	78	the	the	DET
ftr-492	224	79	notion	notion	NOUN
ftr-492	224	80	that	that	SCONJ
ftr-492	224	81	the	the	DET
ftr-492	224	82	personal	personal	ADJ
ftr-492	224	83	liability	liability	NOUN
ftr-492	224	84	of	of	ADP
ftr-492	224	85	a	a	DET
ftr-492	224	86	general	general	ADJ
ftr-492	224	87	partner	partner	NOUN
ftr-492	224	88	represents	represent	VERB
ftr-492	224	89	the	the	DET
ftr-492	224	90	most	most	ADV
ftr-492	224	91	meaningful	meaningful	ADJ
ftr-492	224	92	difference	difference	NOUN
ftr-492	224	93	27	27	NUM
ftr-492	224	94	.	.	PUNCT
ftr-492	225	1	rev	rev	PROPN
ftr-492	225	2	.	.	PUNCT
ftr-492	226	1	rul	rul	PROPN
ftr-492	226	2	.	.	PUNCT
ftr-492	227	1	88	88	NUM
ftr-492	227	2	-	-	SYM
ftr-492	227	3	8	8	NUM
ftr-492	227	4	,	,	PUNCT
ftr-492	227	5	1988	1988	NUM
ftr-492	227	6	-	-	SYM
ftr-492	227	7	1	1	NUM
ftr-492	227	8	c.b	c.b	PROPN
ftr-492	227	9	.	.	PROPN
ftr-492	227	10	403	403	NUM
ftr-492	227	11	.	.	PUNCT
ftr-492	228	1	but	but	CCONJ
ftr-492	228	2	see	see	VERB
ftr-492	228	3	rev	rev	PROPN
ftr-492	228	4	.	.	PROPN
ftr-492	228	5	proc	proc	PROPN
ftr-492	228	6	.	.	PUNCT
ftr-492	229	1	93	93	NUM
ftr-492	229	2	-	-	SYM
ftr-492	229	3	3	3	NUM
ftr-492	229	4	.	.	NOUN
ftr-492	229	5	1993	1993	NUM
ftr-492	229	6	-	-	SYM
ftr-492	229	7	1	1	NUM
ftr-492	229	8	i.r.b	i.r.b	NOUN
ftr-492	229	9	.	.	PUNCT
ftr-492	230	1	71	71	NUM
ftr-492	230	2	(	(	PUNCT
ftr-492	230	3	jan	jan	PROPN
ftr-492	230	4	.	.	PROPN
ftr-492	230	5	4	4	NUM
ftr-492	230	6	)	)	PUNCT
ftr-492	230	7	,	,	PUNCT
ftr-492	230	8	at	at	ADP
ftr-492	230	9	§	§	PROPN
ftr-492	230	10	4.01(47	4.01(47	NUM
ftr-492	230	11	)	)	PUNCT
ftr-492	230	12	(	(	PUNCT
ftr-492	230	13	the	the	DET
ftr-492	230	14	service	service	NOUN
ftr-492	230	15	will	will	AUX
ftr-492	230	16	ordinarily	ordinarily	ADV
ftr-492	230	17	not	not	PART
ftr-492	230	18	rule	rule	VERB
ftr-492	230	19	as	as	ADP
ftr-492	230	20	to	to	ADP
ftr-492	230	21	whether	whether	SCONJ
ftr-492	230	22	"	"	PUNCT
ftr-492	230	23	what	what	PRON
ftr-492	230	24	is	be	AUX
ftr-492	230	25	generally	generally	ADV
ftr-492	230	26	known	know	VERB
ftr-492	230	27	as	as	ADP
ftr-492	230	28	a	a	DET
ftr-492	230	29	foreign	foreign	ADJ
ftr-492	230	30	corporation	corporation	NOUN
ftr-492	230	31	"	"	PUNCT
ftr-492	230	32	is	be	AUX
ftr-492	230	33	a	a	DET
ftr-492	230	34	partnership	partnership	NOUN
ftr-492	230	35	for	for	ADP
ftr-492	230	36	federal	federal	ADJ
ftr-492	230	37	income	income	NOUN
ftr-492	230	38	tax	tax	NOUN
ftr-492	230	39	purposes	purpose	NOUN
ftr-492	230	40	)	)	PUNCT
ftr-492	230	41	.	.	PUNCT
ftr-492	231	1	28	28	NUM
ftr-492	231	2	.	.	PUNCT
ftr-492	231	3	regs	regs	PROPN
ftr-492	231	4	.	.	PUNCT
ftr-492	232	1	§	§	PROPN
ftr-492	232	2	301.7701	301.7701	NUM
ftr-492	232	3	-	-	SYM
ftr-492	232	4	2(d)(2	2(d)(2	NUM
ftr-492	232	5	)	)	PUNCT
ftr-492	232	6	.	.	PUNCT
ftr-492	233	1	29	29	NUM
ftr-492	233	2	.	.	X
ftr-492	234	1	see	see	VERB
ftr-492	234	2	supra	supra	PROPN
ftr-492	234	3	note	note	PROPN
ftr-492	234	4	8	8	NUM
ftr-492	234	5	and	and	CCONJ
ftr-492	234	6	accompanying	accompany	VERB
ftr-492	234	7	text	text	NOUN
ftr-492	234	8	.	.	PUNCT
ftr-492	235	1	19931	19931	NUM
ftr-492	235	2	florida	florida	PROPN
ftr-492	235	3	tax	tax	NOUN
ftr-492	235	4	review	review	NOUN
ftr-492	235	5	between	between	ADP
ftr-492	235	6	a	a	DET
ftr-492	235	7	partnership	partnership	NOUN
ftr-492	235	8	and	and	CCONJ
ftr-492	235	9	a	a	DET
ftr-492	235	10	corporation	corporation	NOUN
ftr-492	235	11	and	and	CCONJ
ftr-492	235	12	in	in	ADP
ftr-492	235	13	part	part	NOUN
ftr-492	235	14	on	on	ADP
ftr-492	235	15	the	the	DET
ftr-492	235	16	service	service	NOUN
ftr-492	235	17	's	's	PART
ftr-492	235	18	prior	prior	ADJ
ftr-492	235	19	ruling	rule	VERB
ftr-492	235	20	policy	policy	NOUN
ftr-492	235	21	,	,	PUNCT
ftr-492	235	22	as	as	SCONJ
ftr-492	235	23	codified	codify	VERB
ftr-492	235	24	in	in	ADP
ftr-492	235	25	revenue	revenue	NOUN
ftr-492	235	26	procedure	procedure	NOUN
ftr-492	235	27	72	72	NUM
ftr-492	235	28	-	-	SYM
ftr-492	235	29	13	13	NUM
ftr-492	235	30	,	,	PUNCT
ftr-492	235	31	that	that	SCONJ
ftr-492	235	32	the	the	DET
ftr-492	235	33	corporate	corporate	ADJ
ftr-492	235	34	general	general	ADJ
ftr-492	235	35	partner	partner	NOUN
ftr-492	235	36	of	of	ADP
ftr-492	235	37	a	a	DET
ftr-492	235	38	limited	limited	ADJ
ftr-492	235	39	partnership	partnership	NOUN
ftr-492	235	40	always	always	ADV
ftr-492	235	41	should	should	AUX
ftr-492	235	42	have	have	VERB
ftr-492	235	43	a	a	DET
ftr-492	235	44	certain	certain	ADJ
ftr-492	235	45	amount	amount	NOUN
ftr-492	235	46	of	of	ADP
ftr-492	235	47	net	net	ADJ
ftr-492	235	48	worth	worth	NOUN
ftr-492	235	49	,	,	PUNCT
ftr-492	235	50	even	even	ADV
ftr-492	235	51	if	if	SCONJ
ftr-492	235	52	the	the	DET
ftr-492	235	53	partnership	partnership	NOUN
ftr-492	235	54	were	be	AUX
ftr-492	235	55	not	not	PART
ftr-492	235	56	relying	rely	VERB
ftr-492	235	57	on	on	ADP
ftr-492	235	58	the	the	DET
ftr-492	235	59	absence	absence	NOUN
ftr-492	235	60	of	of	ADP
ftr-492	235	61	limited	limited	ADJ
ftr-492	235	62	liability	liability	NOUN
ftr-492	235	63	to	to	PART
ftr-492	235	64	support	support	VERB
ftr-492	235	65	its	its	PRON
ftr-492	235	66	partnership	partnership	NOUN
ftr-492	235	67	status.30	status.30	NOUN
ftr-492	235	68	that	that	DET
ftr-492	235	69	concern	concern	NOUN
ftr-492	235	70	reached	reach	VERB
ftr-492	235	71	its	its	PRON
ftr-492	235	72	apogee	apogee	NOUN
ftr-492	235	73	in	in	ADP
ftr-492	235	74	1980	1980	NUM
ftr-492	235	75	,	,	PUNCT
ftr-492	235	76	when	when	SCONJ
ftr-492	235	77	the	the	DET
ftr-492	235	78	service	service	NOUN
ftr-492	235	79	proposed	propose	VERB
ftr-492	235	80	a	a	DET
ftr-492	235	81	regulation	regulation	NOUN
ftr-492	235	82	that	that	PRON
ftr-492	235	83	would	would	AUX
ftr-492	235	84	have	have	AUX
ftr-492	235	85	automatically	automatically	ADV
ftr-492	235	86	treated	treat	VERB
ftr-492	235	87	an	an	DET
ftr-492	235	88	entity	entity	NOUN
ftr-492	235	89	as	as	ADP
ftr-492	235	90	an	an	DET
ftr-492	235	91	association	association	NOUN
ftr-492	235	92	if	if	SCONJ
ftr-492	235	93	no	no	DET
ftr-492	235	94	member	member	NOUN
ftr-492	235	95	was	be	AUX
ftr-492	235	96	personally	personally	ADV
ftr-492	235	97	liable	liable	ADJ
ftr-492	235	98	for	for	ADP
ftr-492	235	99	the	the	DET
ftr-492	235	100	liabilities	liability	NOUN
ftr-492	235	101	of	of	ADP
ftr-492	235	102	the	the	DET
ftr-492	235	103	entity	entity	NOUN
ftr-492	235	104	.	.	PUNCT
ftr-492	235	105	'	'	PUNCT
ftr-492	236	1	the	the	DET
ftr-492	236	2	proposed	propose	VERB
ftr-492	236	3	regulation	regulation	NOUN
ftr-492	236	4	was	be	AUX
ftr-492	236	5	withdrawn	withdraw	VERB
ftr-492	236	6	in	in	ADP
ftr-492	236	7	1982	1982	NUM
ftr-492	236	8	without	without	ADP
ftr-492	236	9	any	any	DET
ftr-492	236	10	real	real	ADJ
ftr-492	236	11	explanation	explanation	NOUN
ftr-492	236	12	by	by	ADP
ftr-492	236	13	the	the	DET
ftr-492	236	14	service.32	service.32	PROPN
ftr-492	236	15	however	however	ADV
ftr-492	236	16	,	,	PUNCT
ftr-492	236	17	the	the	DET
ftr-492	236	18	withdrawal	withdrawal	NOUN
ftr-492	236	19	of	of	ADP
ftr-492	236	20	the	the	DET
ftr-492	236	21	proposed	propose	VERB
ftr-492	236	22	regulation	regulation	NOUN
ftr-492	236	23	did	do	AUX
ftr-492	236	24	not	not	PART
ftr-492	236	25	dispel	dispel	VERB
ftr-492	236	26	the	the	DET
ftr-492	236	27	concern	concern	NOUN
ftr-492	236	28	that	that	SCONJ
ftr-492	236	29	limited	limited	ADJ
ftr-492	236	30	liability	liability	NOUN
ftr-492	236	31	might	might	AUX
ftr-492	236	32	be	be	AUX
ftr-492	236	33	a	a	DET
ftr-492	236	34	"	"	PUNCT
ftr-492	236	35	superfactor	superfactor	NOUN
ftr-492	236	36	,	,	PUNCT
ftr-492	236	37	"	"	PUNCT
ftr-492	236	38	since	since	SCONJ
ftr-492	236	39	the	the	DET
ftr-492	236	40	service	service	NOUN
ftr-492	236	41	's	's	PART
ftr-492	236	42	statement	statement	NOUN
ftr-492	236	43	indicated	indicate	VERB
ftr-492	236	44	that	that	SCONJ
ftr-492	236	45	it	it	PRON
ftr-492	236	46	planned	plan	VERB
ftr-492	236	47	to	to	PART
ftr-492	236	48	conduct	conduct	VERB
ftr-492	236	49	a	a	DET
ftr-492	236	50	study	study	NOUN
ftr-492	236	51	of	of	ADP
ftr-492	236	52	the	the	DET
ftr-492	236	53	association	association	NOUN
ftr-492	236	54	classification	classification	NOUN
ftr-492	236	55	rules	rule	NOUN
ftr-492	236	56	with	with	ADP
ftr-492	236	57	a	a	DET
ftr-492	236	58	"	"	PUNCT
ftr-492	236	59	special	special	ADJ
ftr-492	236	60	focus	focus	NOUN
ftr-492	236	61	on	on	ADP
ftr-492	236	62	the	the	DET
ftr-492	236	63	significance	significance	NOUN
ftr-492	236	64	of	of	ADP
ftr-492	236	65	the	the	DET
ftr-492	236	66	characteristic	characteristic	NOUN
ftr-492	236	67	of	of	ADP
ftr-492	236	68	limited	limited	ADJ
ftr-492	236	69	liability	liability	NOUN
ftr-492	236	70	"	"	PUNCT
ftr-492	236	71	33	33	NUM
ftr-492	236	72	and	and	CCONJ
ftr-492	236	73	the	the	DET
ftr-492	236	74	service	service	NOUN
ftr-492	236	75	subsequently	subsequently	ADV
ftr-492	236	76	announced	announce	VERB
ftr-492	236	77	that	that	SCONJ
ftr-492	236	78	it	it	PRON
ftr-492	236	79	would	would	AUX
ftr-492	236	80	not	not	PART
ftr-492	236	81	rule	rule	VERB
ftr-492	236	82	on	on	ADP
ftr-492	236	83	the	the	DET
ftr-492	236	84	status	status	NOUN
ftr-492	236	85	of	of	ADP
ftr-492	236	86	limited	limited	ADJ
ftr-492	236	87	liability	liability	NOUN
ftr-492	236	88	companies	company	NOUN
ftr-492	236	89	pending	pende	VERB
ftr-492	236	90	completion	completion	NOUN
ftr-492	236	91	of	of	ADP
ftr-492	236	92	that	that	DET
ftr-492	236	93	study	study	NOUN
ftr-492	236	94	.	.	PUNCT
ftr-492	236	95	'	'	PUNCT
ftr-492	237	1	the	the	DET
ftr-492	237	2	concern	concern	NOUN
ftr-492	237	3	was	be	AUX
ftr-492	237	4	finally	finally	ADV
ftr-492	237	5	eliminated	eliminate	VERB
ftr-492	237	6	in	in	ADP
ftr-492	237	7	1988	1988	NUM
ftr-492	237	8	when	when	SCONJ
ftr-492	237	9	the	the	DET
ftr-492	237	10	service	service	NOUN
ftr-492	237	11	announced	announce	VERB
ftr-492	237	12	that	that	SCONJ
ftr-492	237	13	it	it	PRON
ftr-492	237	14	would	would	AUX
ftr-492	237	15	not	not	PART
ftr-492	237	16	insist	insist	VERB
ftr-492	237	17	on	on	ADP
ftr-492	237	18	the	the	DET
ftr-492	237	19	absence	absence	NOUN
ftr-492	237	20	of	of	ADP
ftr-492	237	21	limited	limited	ADJ
ftr-492	237	22	liability	liability	NOUN
ftr-492	237	23	in	in	ADP
ftr-492	237	24	all	all	DET
ftr-492	237	25	cases	case	NOUN
ftr-492	237	26	either	either	CCONJ
ftr-492	237	27	as	as	ADP
ftr-492	237	28	a	a	DET
ftr-492	237	29	matter	matter	NOUN
ftr-492	237	30	of	of	ADP
ftr-492	237	31	substantive	substantive	ADJ
ftr-492	237	32	law	law	NOUN
ftr-492	237	33	or	or	CCONJ
ftr-492	237	34	as	as	ADP
ftr-492	237	35	a	a	DET
ftr-492	237	36	ruling	rule	VERB
ftr-492	237	37	policy	policy	NOUN
ftr-492	237	38	(	(	PUNCT
ftr-492	237	39	with	with	ADP
ftr-492	237	40	the	the	DET
ftr-492	237	41	result	result	NOUN
ftr-492	237	42	that	that	SCONJ
ftr-492	237	43	limited	limited	ADJ
ftr-492	237	44	liability	liability	NOUN
ftr-492	237	45	was	be	AUX
ftr-492	237	46	left	leave	VERB
ftr-492	237	47	coequal	coequal	ADJ
ftr-492	237	48	with	with	ADP
ftr-492	237	49	the	the	DET
ftr-492	237	50	other	other	ADJ
ftr-492	237	51	three	three	NUM
ftr-492	237	52	corporate	corporate	ADJ
ftr-492	237	53	characteristics	characteristic	NOUN
ftr-492	237	54	)	)	PUNCT
ftr-492	237	55	35	35	NUM
ftr-492	237	56	and	and	CCONJ
ftr-492	237	57	its	its	PRON
ftr-492	237	58	publication	publication	NOUN
ftr-492	237	59	of	of	ADP
ftr-492	237	60	revenue	revenue	NOUN
ftr-492	237	61	ruling	rule	VERB
ftr-492	237	62	88	88	NUM
ftr-492	237	63	-	-	PUNCT
ftr-492	237	64	76,36	76,36	NOUN
ftr-492	237	65	indicating	indicate	VERB
ftr-492	237	66	that	that	SCONJ
ftr-492	237	67	wyoming	wyoming	NOUN
ftr-492	237	68	limited	limited	ADJ
ftr-492	237	69	liability	liability	NOUN
ftr-492	237	70	companies	company	NOUN
ftr-492	237	71	may	may	AUX
ftr-492	237	72	be	be	AUX
ftr-492	237	73	treated	treat	VERB
ftr-492	237	74	as	as	ADP
ftr-492	237	75	partnerships	partnership	NOUN
ftr-492	237	76	,	,	PUNCT
ftr-492	237	77	without	without	ADP
ftr-492	237	78	any	any	DET
ftr-492	237	79	member	member	NOUN
ftr-492	237	80	having	have	VERB
ftr-492	237	81	personal	personal	ADJ
ftr-492	237	82	liability	liability	NOUN
ftr-492	237	83	,	,	PUNCT
ftr-492	237	84	on	on	ADP
ftr-492	237	85	the	the	DET
ftr-492	237	86	basis	basis	NOUN
ftr-492	237	87	of	of	ADP
ftr-492	237	88	the	the	DET
ftr-492	237	89	absence	absence	NOUN
ftr-492	237	90	of	of	ADP
ftr-492	237	91	at	at	ADV
ftr-492	237	92	least	least	ADV
ftr-492	237	93	two	two	NUM
ftr-492	237	94	other	other	ADJ
ftr-492	237	95	corporate	corporate	ADJ
ftr-492	237	96	factors	factor	NOUN
ftr-492	237	97	.	.	PUNCT
ftr-492	238	1	the	the	DET
ftr-492	238	2	second	second	ADJ
ftr-492	238	3	point	point	NOUN
ftr-492	238	4	regarding	regard	VERB
ftr-492	238	5	the	the	DET
ftr-492	238	6	limited	limited	ADJ
ftr-492	238	7	liability	liability	NOUN
ftr-492	238	8	factor	factor	NOUN
ftr-492	238	9	is	be	AUX
ftr-492	238	10	that	that	SCONJ
ftr-492	238	11	there	there	PRON
ftr-492	238	12	is	be	VERB
ftr-492	238	13	virtually	virtually	ADV
ftr-492	238	14	no	no	DET
ftr-492	238	15	authority	authority	NOUN
ftr-492	238	16	on	on	ADP
ftr-492	238	17	what	what	PRON
ftr-492	238	18	it	it	PRON
ftr-492	238	19	means	mean	VERB
ftr-492	238	20	for	for	SCONJ
ftr-492	238	21	a	a	DET
ftr-492	238	22	general	general	ADJ
ftr-492	238	23	partner	partner	NOUN
ftr-492	238	24	to	to	PART
ftr-492	238	25	have	have	VERB
ftr-492	238	26	"	"	PUNCT
ftr-492	238	27	substantial	substantial	ADJ
ftr-492	238	28	assets	asset	NOUN
ftr-492	238	29	.	.	PUNCT
ftr-492	238	30	"	"	PUNCT
ftr-492	239	1	the	the	DET
ftr-492	239	2	only	only	ADJ
ftr-492	239	3	gloss	gloss	NOUN
ftr-492	239	4	that	that	PRON
ftr-492	239	5	regulations	regulation	NOUN
ftr-492	239	6	section	section	VERB
ftr-492	239	7	301.7701	301.7701	NUM
ftr-492	239	8	-	-	SYM
ftr-492	239	9	2(d)(2	2(d)(2	NUM
ftr-492	239	10	)	)	PUNCT
ftr-492	239	11	provides	provide	VERB
ftr-492	239	12	is	be	AUX
ftr-492	239	13	a	a	DET
ftr-492	239	14	statement	statement	NOUN
ftr-492	239	15	to	to	ADP
ftr-492	239	16	the	the	DET
ftr-492	239	17	effect	effect	NOUN
ftr-492	239	18	that	that	SCONJ
ftr-492	239	19	a	a	DET
ftr-492	239	20	general	general	ADJ
ftr-492	239	21	partner	partner	NOUN
ftr-492	239	22	may	may	AUX
ftr-492	239	23	be	be	AUX
ftr-492	239	24	regarded	regard	VERB
ftr-492	239	25	as	as	ADP
ftr-492	239	26	having	have	VERB
ftr-492	239	27	substantial	substantial	ADJ
ftr-492	239	28	assets	asset	NOUN
ftr-492	239	29	even	even	ADV
ftr-492	239	30	if	if	SCONJ
ftr-492	239	31	its	its	PRON
ftr-492	239	32	assets	asset	NOUN
ftr-492	239	33	would	would	AUX
ftr-492	239	34	be	be	AUX
ftr-492	239	35	"	"	PUNCT
ftr-492	239	36	insufficient	insufficient	ADJ
ftr-492	239	37	to	to	PART
ftr-492	239	38	satisfy	satisfy	VERB
ftr-492	239	39	any	any	DET
ftr-492	239	40	substantial	substantial	ADJ
ftr-492	239	41	portion	portion	NOUN
ftr-492	239	42	of	of	ADP
ftr-492	239	43	the	the	DET
ftr-492	239	44	obligations	obligation	NOUN
ftr-492	239	45	of	of	ADP
ftr-492	239	46	the	the	DET
ftr-492	239	47	organization	organization	NOUN
ftr-492	239	48	,	,	PUNCT
ftr-492	239	49	"	"	PUNCT
ftr-492	239	50	indicating	indicate	VERB
ftr-492	239	51	that	that	SCONJ
ftr-492	239	52	the	the	DET
ftr-492	239	53	substantiality	substantiality	NOUN
ftr-492	239	54	of	of	ADP
ftr-492	239	55	the	the	DET
ftr-492	239	56	general	general	ADJ
ftr-492	239	57	partner	partner	NOUN
ftr-492	239	58	's	's	PART
ftr-492	239	59	assets	asset	NOUN
ftr-492	239	60	need	need	AUX
ftr-492	239	61	not	not	PART
ftr-492	239	62	necessarily	necessarily	ADV
ftr-492	239	63	be	be	AUX
ftr-492	239	64	judged	judge	VERB
ftr-492	239	65	by	by	ADP
ftr-492	239	66	reference	reference	NOUN
ftr-492	239	67	to	to	ADP
ftr-492	239	68	the	the	DET
ftr-492	239	69	entity	entity	NOUN
ftr-492	239	70	's	's	PART
ftr-492	239	71	liabilities	liability	NOUN
ftr-492	239	72	.	.	PUNCT
ftr-492	240	1	fortunately	fortunately	ADV
ftr-492	240	2	,	,	PUNCT
ftr-492	240	3	the	the	DET
ftr-492	240	4	service	service	NOUN
ftr-492	240	5	has	have	AUX
ftr-492	240	6	provided	provide	VERB
ftr-492	240	7	some	some	DET
ftr-492	240	8	bright	bright	ADJ
ftr-492	240	9	-	-	PUNCT
ftr-492	240	10	line	line	NOUN
ftr-492	240	11	guidance	guidance	NOUN
ftr-492	240	12	in	in	ADP
ftr-492	240	13	the	the	DET
ftr-492	240	14	form	form	NOUN
ftr-492	240	15	of	of	ADP
ftr-492	240	16	its	its	PRON
ftr-492	240	17	ruling	rule	VERB
ftr-492	240	18	guidelines	guideline	NOUN
ftr-492	240	19	,	,	PUNCT
ftr-492	240	20	which	which	PRON
ftr-492	240	21	indicates	indicate	VERB
ftr-492	240	22	that	that	SCONJ
ftr-492	240	23	the	the	DET
ftr-492	240	24	service	service	NOUN
ftr-492	240	25	generally	generally	ADV
ftr-492	240	26	will	will	AUX
ftr-492	240	27	rule	rule	VERB
ftr-492	240	28	that	that	SCONJ
ftr-492	240	29	a	a	DET
ftr-492	240	30	limited	limited	ADJ
ftr-492	240	31	partnership	partnership	NOUN
ftr-492	240	32	with	with	ADP
ftr-492	240	33	a	a	DET
ftr-492	240	34	corporate	corporate	ADJ
ftr-492	240	35	general	general	ADJ
ftr-492	240	36	partner	partner	NOUN
ftr-492	240	37	lacks	lack	VERB
ftr-492	240	38	the	the	DET
ftr-492	240	39	characteristic	characteristic	NOUN
ftr-492	240	40	of	of	ADP
ftr-492	240	41	limited	limited	ADJ
ftr-492	240	42	liability	liability	NOUN
ftr-492	240	43	if	if	SCONJ
ftr-492	240	44	the	the	DET
ftr-492	240	45	30	30	NUM
ftr-492	240	46	.	.	PUNCT
ftr-492	241	1	see	see	PROPN
ftr-492	241	2	rev	rev	PROPN
ftr-492	241	3	.	.	PROPN
ftr-492	241	4	proc	proc	PROPN
ftr-492	241	5	.	.	PUNCT
ftr-492	242	1	72	72	NUM
ftr-492	242	2	-	-	SYM
ftr-492	242	3	13	13	NUM
ftr-492	242	4	,	,	PUNCT
ftr-492	242	5	1972	1972	NUM
ftr-492	242	6	-	-	SYM
ftr-492	242	7	1	1	NUM
ftr-492	242	8	c.b	c.b	PROPN
ftr-492	242	9	.	.	PROPN
ftr-492	242	10	735	735	NUM
ftr-492	242	11	at	at	ADP
ftr-492	242	12	§	§	PROPN
ftr-492	242	13	2.02	2.02	NUM
ftr-492	242	14	.	.	PUNCT
ftr-492	243	1	31	31	NUM
ftr-492	243	2	.	.	PUNCT
ftr-492	244	1	prop	prop	NOUN
ftr-492	244	2	.	.	PUNCT
ftr-492	244	3	regs	regs	PROPN
ftr-492	244	4	.	.	PUNCT
ftr-492	245	1	§	§	PROPN
ftr-492	245	2	§	§	ADJ
ftr-492	245	3	301.7701	301.7701	NUM
ftr-492	245	4	-	-	SYM
ftr-492	245	5	2(a	2(a	NUM
ftr-492	245	6	)	)	PUNCT
ftr-492	245	7	,	,	PUNCT
ftr-492	245	8	-2(g	-2(g	PROPN
ftr-492	245	9	)	)	PUNCT
ftr-492	245	10	,	,	PUNCT
ftr-492	245	11	45	45	NUM
ftr-492	245	12	fed	feed	VERB
ftr-492	245	13	.	.	PUNCT
ftr-492	246	1	reg	reg	PROPN
ftr-492	246	2	.	.	PUNCT
ftr-492	247	1	75,709	75,709	NUM
ftr-492	247	2	(	(	PUNCT
ftr-492	247	3	1980	1980	NUM
ftr-492	247	4	)	)	PUNCT
ftr-492	247	5	.	.	PUNCT
ftr-492	248	1	32	32	NUM
ftr-492	248	2	.	.	PUNCT
ftr-492	248	3	i.r.s	i.r.s	PROPN
ftr-492	248	4	.	.	PUNCT
ftr-492	249	1	news	news	PROPN
ftr-492	249	2	rel	rel	PROPN
ftr-492	249	3	.	.	PROPN
ftr-492	249	4	145	145	NUM
ftr-492	249	5	(	(	PUNCT
ftr-492	249	6	dec	dec	PROPN
ftr-492	249	7	.	.	PROPN
ftr-492	249	8	16	16	NUM
ftr-492	249	9	,	,	PUNCT
ftr-492	249	10	1982	1982	NUM
ftr-492	249	11	)	)	PUNCT
ftr-492	249	12	,	,	PUNCT
ftr-492	249	13	82	82	NUM
ftr-492	249	14	cch	cch	NOUN
ftr-492	249	15	'	'	NUM
ftr-492	249	16	1	1	NUM
ftr-492	249	17	6851	6851	NUM
ftr-492	249	18	,	,	PUNCT
ftr-492	249	19	83	83	NUM
ftr-492	249	20	p	p	NOUN
ftr-492	249	21	-	-	PUNCT
ftr-492	249	22	h	h	NOUN
ftr-492	249	23	54,703	54,703	NUM
ftr-492	249	24	.	.	PUNCT
ftr-492	250	1	33	33	NUM
ftr-492	250	2	.	.	PUNCT
ftr-492	251	1	i	i	PRON
ftr-492	251	2	d.	d.	PROPN
ftr-492	251	3	34	34	NUM
ftr-492	251	4	.	.	PUNCT
ftr-492	252	1	see	see	PROPN
ftr-492	252	2	rev	rev	PROPN
ftr-492	252	3	.	.	PROPN
ftr-492	252	4	proc	proc	PROPN
ftr-492	252	5	.	.	PUNCT
ftr-492	253	1	83	83	NUM
ftr-492	253	2	-	-	SYM
ftr-492	253	3	22	22	NUM
ftr-492	253	4	,	,	PUNCT
ftr-492	253	5	§	§	PROPN
ftr-492	253	6	§	§	PROPN
ftr-492	253	7	2.01	2.01	NUM
ftr-492	253	8	,	,	PUNCT
ftr-492	253	9	5.26	5.26	NUM
ftr-492	253	10	,	,	PUNCT
ftr-492	253	11	1983	1983	NUM
ftr-492	253	12	-	-	SYM
ftr-492	253	13	1	1	NUM
ftr-492	253	14	c.b	c.b	PROPN
ftr-492	253	15	.	.	PROPN
ftr-492	253	16	680	680	NUM
ftr-492	253	17	,	,	PUNCT
ftr-492	253	18	and	and	CCONJ
ftr-492	254	1	successor	successor	NOUN
ftr-492	254	2	ruling	rule	VERB
ftr-492	254	3	guidelines	guideline	NOUN
ftr-492	254	4	.	.	PUNCT
ftr-492	255	1	35	35	NUM
ftr-492	255	2	.	.	PUNCT
ftr-492	255	3	announcement	announcement	NOUN
ftr-492	255	4	88	88	NUM
ftr-492	255	5	-	-	SYM
ftr-492	255	6	118	118	NUM
ftr-492	255	7	,	,	PUNCT
ftr-492	255	8	1988	1988	NUM
ftr-492	255	9	-	-	SYM
ftr-492	255	10	38	38	NUM
ftr-492	255	11	i.r.b	i.r.b	NOUN
ftr-492	255	12	.	.	PUNCT
ftr-492	256	1	26	26	NUM
ftr-492	256	2	(	(	PUNCT
ftr-492	256	3	sept	sept	PROPN
ftr-492	256	4	.	.	PROPN
ftr-492	256	5	2	2	NUM
ftr-492	256	6	)	)	PUNCT
ftr-492	257	1	;	;	PUNCT
ftr-492	257	2	see	see	AUX
ftr-492	257	3	also	also	ADV
ftr-492	257	4	rev	rev	VERB
ftr-492	257	5	.	.	PROPN
ftr-492	257	6	proc	proc	PROPN
ftr-492	257	7	.	.	PUNCT
ftr-492	258	1	88	88	NUM
ftr-492	258	2	-	-	SYM
ftr-492	258	3	44	44	NUM
ftr-492	258	4	,	,	PUNCT
ftr-492	258	5	1988	1988	NUM
ftr-492	258	6	-	-	SYM
ftr-492	258	7	2	2	NUM
ftr-492	258	8	c.b	c.b	PROPN
ftr-492	258	9	.	.	PROPN
ftr-492	258	10	634	634	NUM
ftr-492	258	11	(	(	PUNCT
ftr-492	258	12	abandoning	abandon	VERB
ftr-492	258	13	service	service	NOUN
ftr-492	258	14	's	's	PART
ftr-492	258	15	no	no	DET
ftr-492	258	16	-	-	PUNCT
ftr-492	258	17	ruling	rule	VERB
ftr-492	258	18	policy	policy	NOUN
ftr-492	258	19	regarding	regard	VERB
ftr-492	258	20	limited	limited	ADJ
ftr-492	258	21	liability	liability	NOUN
ftr-492	258	22	companies	company	NOUN
ftr-492	258	23	)	)	PUNCT
ftr-492	258	24	.	.	PUNCT
ftr-492	259	1	36	36	NUM
ftr-492	259	2	.	.	X
ftr-492	259	3	1988	1988	NUM
ftr-492	259	4	-	-	SYM
ftr-492	259	5	2	2	NUM
ftr-492	259	6	c.b	c.b	PROPN
ftr-492	259	7	.	.	PROPN
ftr-492	259	8	360	360	NUM
ftr-492	259	9	.	.	PUNCT
ftr-492	260	1	[	[	X
ftr-492	260	2	vol	vol	NOUN
ftr-492	260	3	1:4	1:4	NUM
ftr-492	260	4	lingering	linger	VERB
ftr-492	260	5	partnership	partnership	NOUN
ftr-492	260	6	classification	classification	NOUN
ftr-492	260	7	issues	issue	NOUN
ftr-492	260	8	net	net	ADJ
ftr-492	260	9	worth	worth	NOUN
ftr-492	260	10	of	of	ADP
ftr-492	260	11	the	the	DET
ftr-492	260	12	general	general	ADJ
ftr-492	260	13	partner	partner	NOUN
ftr-492	260	14	(	(	PUNCT
ftr-492	260	15	exclusive	exclusive	ADJ
ftr-492	260	16	of	of	ADP
ftr-492	260	17	the	the	DET
ftr-492	260	18	value	value	NOUN
ftr-492	260	19	of	of	ADP
ftr-492	260	20	its	its	PRON
ftr-492	260	21	interest	interest	NOUN
ftr-492	260	22	in	in	ADP
ftr-492	260	23	the	the	DET
ftr-492	260	24	partnership	partnership	NOUN
ftr-492	260	25	)	)	PUNCT
ftr-492	260	26	equals	equal	VERB
ftr-492	260	27	at	at	ADV
ftr-492	260	28	least	least	ADV
ftr-492	260	29	ten	ten	NUM
ftr-492	260	30	percent	percent	NOUN
ftr-492	260	31	of	of	ADP
ftr-492	260	32	the	the	DET
ftr-492	260	33	total	total	ADJ
ftr-492	260	34	capital	capital	NOUN
ftr-492	260	35	contributions	contribution	NOUN
ftr-492	260	36	to	to	ADP
ftr-492	260	37	the	the	DET
ftr-492	260	38	partnership.37	partnership.37	NOUN
ftr-492	260	39	the	the	DET
ftr-492	260	40	guidelines	guideline	NOUN
ftr-492	260	41	go	go	VERB
ftr-492	260	42	on	on	ADP
ftr-492	260	43	to	to	PART
ftr-492	260	44	provide	provide	VERB
ftr-492	260	45	that	that	SCONJ
ftr-492	260	46	the	the	DET
ftr-492	260	47	service	service	NOUN
ftr-492	260	48	may	may	AUX
ftr-492	260	49	rule	rule	VERB
ftr-492	260	50	that	that	SCONJ
ftr-492	260	51	a	a	DET
ftr-492	260	52	partnership	partnership	NOUN
ftr-492	260	53	lacks	lack	VERB
ftr-492	260	54	limited	limited	ADJ
ftr-492	260	55	liability	liability	NOUN
ftr-492	260	56	if	if	SCONJ
ftr-492	260	57	the	the	DET
ftr-492	260	58	general	general	ADJ
ftr-492	260	59	partner	partner	NOUN
ftr-492	260	60	has	have	VERB
ftr-492	260	61	a	a	DET
ftr-492	260	62	lesser	less	ADJ
ftr-492	260	63	amount	amount	NOUN
ftr-492	260	64	of	of	ADP
ftr-492	260	65	net	net	ADJ
ftr-492	260	66	worth	worth	NOUN
ftr-492	260	67	,	,	PUNCT
ftr-492	260	68	although	although	SCONJ
ftr-492	260	69	"	"	PUNCT
ftr-492	260	70	close	close	ADJ
ftr-492	260	71	scrutiny	scrutiny	NOUN
ftr-492	260	72	"	"	PUNCT
ftr-492	260	73	will	will	AUX
ftr-492	260	74	be	be	AUX
ftr-492	260	75	applied	apply	VERB
ftr-492	260	76	in	in	ADP
ftr-492	260	77	such	such	ADJ
ftr-492	260	78	cases	case	NOUN
ftr-492	260	79	.	.	PUNCT
ftr-492	261	1	the	the	DET
ftr-492	261	2	third	third	ADJ
ftr-492	261	3	point	point	NOUN
ftr-492	261	4	regarding	regard	VERB
ftr-492	261	5	the	the	DET
ftr-492	261	6	characteristic	characteristic	NOUN
ftr-492	261	7	of	of	ADP
ftr-492	261	8	limited	limited	ADJ
ftr-492	261	9	liability	liability	NOUN
ftr-492	261	10	is	be	AUX
ftr-492	261	11	that	that	SCONJ
ftr-492	261	12	the	the	DET
ftr-492	261	13	fact	fact	NOUN
ftr-492	261	14	that	that	SCONJ
ftr-492	261	15	a	a	DET
ftr-492	261	16	partnership	partnership	NOUN
ftr-492	261	17	has	have	AUX
ftr-492	261	18	debt	debt	NOUN
ftr-492	261	19	that	that	PRON
ftr-492	261	20	is	be	AUX
ftr-492	261	21	nonrecourse	nonrecourse	NOUN
ftr-492	261	22	to	to	ADP
ftr-492	261	23	the	the	DET
ftr-492	261	24	partners	partner	NOUN
ftr-492	261	25	is	be	AUX
ftr-492	261	26	not	not	PART
ftr-492	261	27	relevant	relevant	ADJ
ftr-492	261	28	.	.	PUNCT
ftr-492	262	1	for	for	ADP
ftr-492	262	2	a	a	DET
ftr-492	262	3	partnership	partnership	NOUN
ftr-492	262	4	that	that	PRON
ftr-492	262	5	finances	finance	VERB
ftr-492	262	6	its	its	PRON
ftr-492	262	7	operations	operation	NOUN
ftr-492	262	8	solely	solely	ADV
ftr-492	262	9	with	with	ADP
ftr-492	262	10	nonrecourse	nonrecourse	NOUN
ftr-492	262	11	debt	debt	NOUN
ftr-492	262	12	,	,	PUNCT
ftr-492	262	13	the	the	DET
ftr-492	262	14	personal	personal	ADJ
ftr-492	262	15	liability	liability	NOUN
ftr-492	262	16	of	of	ADP
ftr-492	262	17	the	the	DET
ftr-492	262	18	general	general	ADJ
ftr-492	262	19	partner	partner	NOUN
ftr-492	262	20	may	may	AUX
ftr-492	262	21	be	be	AUX
ftr-492	262	22	relevant	relevant	ADJ
ftr-492	262	23	only	only	ADV
ftr-492	262	24	for	for	ADP
ftr-492	262	25	any	any	DET
ftr-492	262	26	trade	trade	NOUN
ftr-492	262	27	creditors	creditor	NOUN
ftr-492	262	28	or	or	CCONJ
ftr-492	262	29	tort	tort	NOUN
ftr-492	262	30	claimants	claimant	NOUN
ftr-492	262	31	.	.	PUNCT
ftr-492	263	1	b.	b.	PROPN
ftr-492	263	2	issues	issue	NOUN
ftr-492	263	3	the	the	DET
ftr-492	263	4	foregoing	forego	VERB
ftr-492	263	5	rules	rule	NOUN
ftr-492	263	6	raise	raise	VERB
ftr-492	263	7	the	the	DET
ftr-492	263	8	following	follow	VERB
ftr-492	263	9	special	special	ADJ
ftr-492	263	10	problems	problem	NOUN
ftr-492	263	11	.	.	PUNCT
ftr-492	264	1	1	1	X
ftr-492	264	2	.	.	X
ftr-492	264	3	minimal	minimal	ADJ
ftr-492	264	4	equity	equity	NOUN
ftr-492	264	5	partnerships.-one	partnerships.-one	NOUN
ftr-492	264	6	issue	issue	NOUN
ftr-492	264	7	that	that	PRON
ftr-492	264	8	frequently	frequently	ADV
ftr-492	264	9	arises	arise	VERB
ftr-492	264	10	under	under	ADP
ftr-492	264	11	the	the	DET
ftr-492	264	12	ten	ten	NUM
ftr-492	264	13	percent	percent	NOUN
ftr-492	264	14	net	net	ADJ
ftr-492	264	15	worth	worth	ADJ
ftr-492	264	16	safe	safe	ADJ
ftr-492	264	17	harbor	harbor	NOUN
ftr-492	264	18	for	for	ADP
ftr-492	264	19	unlimited	unlimited	ADJ
ftr-492	264	20	liability	liability	NOUN
ftr-492	264	21	under	under	ADP
ftr-492	264	22	revenue	revenue	NOUN
ftr-492	264	23	procedure	procedure	NOUN
ftr-492	264	24	89	89	NUM
ftr-492	264	25	-	-	SYM
ftr-492	264	26	12	12	NUM
ftr-492	264	27	is	be	AUX
ftr-492	264	28	whether	whether	SCONJ
ftr-492	264	29	it	it	PRON
ftr-492	264	30	really	really	ADV
ftr-492	264	31	means	mean	VERB
ftr-492	264	32	what	what	PRON
ftr-492	264	33	it	it	PRON
ftr-492	264	34	says	say	VERB
ftr-492	264	35	when	when	SCONJ
ftr-492	264	36	it	it	PRON
ftr-492	264	37	is	be	AUX
ftr-492	264	38	applied	apply	VERB
ftr-492	264	39	to	to	ADP
ftr-492	264	40	situations	situation	NOUN
ftr-492	264	41	where	where	SCONJ
ftr-492	264	42	the	the	DET
ftr-492	264	43	capital	capital	NOUN
ftr-492	264	44	contributions	contribution	NOUN
ftr-492	264	45	to	to	ADP
ftr-492	264	46	the	the	DET
ftr-492	264	47	entity	entity	NOUN
ftr-492	264	48	are	be	AUX
ftr-492	264	49	minimal	minimal	ADJ
ftr-492	264	50	.	.	PUNCT
ftr-492	265	1	in	in	ADP
ftr-492	265	2	theory	theory	NOUN
ftr-492	265	3	,	,	PUNCT
ftr-492	265	4	one	one	PRON
ftr-492	265	5	could	could	AUX
ftr-492	265	6	organize	organize	VERB
ftr-492	265	7	a	a	DET
ftr-492	265	8	partnership	partnership	NOUN
ftr-492	265	9	or	or	CCONJ
ftr-492	265	10	other	other	ADJ
ftr-492	265	11	entity	entity	NOUN
ftr-492	265	12	with	with	ADP
ftr-492	265	13	no	no	DET
ftr-492	265	14	equity	equity	NOUN
ftr-492	265	15	capital	capital	NOUN
ftr-492	265	16	(	(	PUNCT
ftr-492	265	17	other	other	ADJ
ftr-492	265	18	than	than	ADP
ftr-492	265	19	whatever	whatever	DET
ftr-492	265	20	de	de	X
ftr-492	265	21	minimis	minimis	NOUN
ftr-492	265	22	amount	amount	NOUN
ftr-492	265	23	of	of	ADP
ftr-492	265	24	capital	capital	NOUN
ftr-492	265	25	,	,	PUNCT
ftr-492	265	26	if	if	SCONJ
ftr-492	265	27	any	any	PRON
ftr-492	265	28	,	,	PUNCT
ftr-492	265	29	is	be	AUX
ftr-492	265	30	required	require	VERB
ftr-492	265	31	as	as	ADP
ftr-492	265	32	a	a	DET
ftr-492	265	33	matter	matter	NOUN
ftr-492	265	34	of	of	ADP
ftr-492	265	35	state	state	NOUN
ftr-492	265	36	law	law	NOUN
ftr-492	265	37	)	)	PUNCT
ftr-492	265	38	and	and	CCONJ
ftr-492	265	39	rely	rely	VERB
ftr-492	265	40	solely	solely	ADV
ftr-492	265	41	on	on	ADP
ftr-492	265	42	loans	loan	NOUN
ftr-492	265	43	to	to	PART
ftr-492	265	44	fund	fund	VERB
ftr-492	265	45	the	the	DET
ftr-492	265	46	partnership	partnership	NOUN
ftr-492	265	47	's	's	PART
ftr-492	265	48	operations	operation	NOUN
ftr-492	265	49	.	.	PUNCT
ftr-492	266	1	this	this	PRON
ftr-492	266	2	is	be	AUX
ftr-492	266	3	most	most	ADV
ftr-492	266	4	likely	likely	ADJ
ftr-492	266	5	to	to	PART
ftr-492	266	6	occur	occur	VERB
ftr-492	266	7	when	when	SCONJ
ftr-492	266	8	the	the	DET
ftr-492	266	9	partnership	partnership	NOUN
ftr-492	266	10	will	will	AUX
ftr-492	266	11	be	be	AUX
ftr-492	266	12	conducting	conduct	VERB
ftr-492	266	13	a	a	DET
ftr-492	266	14	service	service	NOUN
ftr-492	266	15	business	business	NOUN
ftr-492	266	16	where	where	SCONJ
ftr-492	266	17	capital	capital	NOUN
ftr-492	266	18	is	be	AUX
ftr-492	266	19	not	not	PART
ftr-492	266	20	a	a	DET
ftr-492	266	21	material	material	ADJ
ftr-492	266	22	income	income	NOUN
ftr-492	266	23	-	-	PUNCT
ftr-492	266	24	producing	produce	VERB
ftr-492	266	25	factor	factor	NOUN
ftr-492	266	26	or	or	CCONJ
ftr-492	266	27	will	will	AUX
ftr-492	266	28	be	be	AUX
ftr-492	266	29	a	a	DET
ftr-492	266	30	"	"	PUNCT
ftr-492	266	31	securitization	securitization	NOUN
ftr-492	266	32	"	"	PUNCT
ftr-492	266	33	vehicle	vehicle	NOUN
ftr-492	266	34	that	that	PRON
ftr-492	266	35	does	do	AUX
ftr-492	266	36	not	not	PART
ftr-492	266	37	need	need	VERB
ftr-492	266	38	significant	significant	ADJ
ftr-492	266	39	equity	equity	NOUN
ftr-492	266	40	.	.	PUNCT
ftr-492	267	1	in	in	ADP
ftr-492	267	2	such	such	ADJ
ftr-492	267	3	situations	situation	NOUN
ftr-492	267	4	,	,	PUNCT
ftr-492	267	5	the	the	DET
ftr-492	267	6	safe	safe	ADJ
ftr-492	267	7	harbor	harbor	NOUN
ftr-492	267	8	would	would	AUX
ftr-492	267	9	require	require	VERB
ftr-492	267	10	that	that	SCONJ
ftr-492	267	11	the	the	DET
ftr-492	267	12	general	general	ADJ
ftr-492	267	13	partner	partner	NOUN
ftr-492	267	14	have	have	VERB
ftr-492	267	15	net	net	ADJ
ftr-492	267	16	worth	worth	ADJ
ftr-492	267	17	equal	equal	ADJ
ftr-492	267	18	to	to	ADP
ftr-492	267	19	ten	ten	NUM
ftr-492	267	20	percent	percent	NOUN
ftr-492	267	21	of	of	ADP
ftr-492	267	22	a	a	DET
ftr-492	267	23	de	de	X
ftr-492	267	24	minimis	minimis	NOUN
ftr-492	267	25	amount	amount	NOUN
ftr-492	267	26	,	,	PUNCT
ftr-492	267	27	which	which	PRON
ftr-492	267	28	obviously	obviously	ADV
ftr-492	267	29	seems	seem	VERB
ftr-492	267	30	too	too	ADV
ftr-492	267	31	good	good	ADJ
ftr-492	267	32	to	to	PART
ftr-492	267	33	be	be	AUX
ftr-492	267	34	true	true	ADJ
ftr-492	267	35	,	,	PUNCT
ftr-492	267	36	since	since	SCONJ
ftr-492	267	37	there	there	PRON
ftr-492	267	38	is	be	VERB
ftr-492	267	39	no	no	DET
ftr-492	267	40	substance	substance	NOUN
ftr-492	267	41	to	to	ADP
ftr-492	267	42	personal	personal	ADJ
ftr-492	267	43	liability	liability	NOUN
ftr-492	267	44	in	in	ADP
ftr-492	267	45	that	that	DET
ftr-492	267	46	situation	situation	NOUN
ftr-492	267	47	.	.	PUNCT
ftr-492	268	1	the	the	DET
ftr-492	268	2	drafters	drafter	NOUN
ftr-492	268	3	of	of	ADP
ftr-492	268	4	revenue	revenue	NOUN
ftr-492	268	5	procedure	procedure	NOUN
ftr-492	268	6	89	89	NUM
ftr-492	268	7	-	-	SYM
ftr-492	268	8	12	12	NUM
ftr-492	268	9	may	may	AUX
ftr-492	268	10	have	have	AUX
ftr-492	268	11	been	be	AUX
ftr-492	268	12	concerned	concern	VERB
ftr-492	268	13	about	about	ADP
ftr-492	268	14	that	that	DET
ftr-492	268	15	case	case	NOUN
ftr-492	268	16	,	,	PUNCT
ftr-492	268	17	since	since	SCONJ
ftr-492	268	18	revenue	revenue	NOUN
ftr-492	268	19	procedure	procedure	NOUN
ftr-492	268	20	89	89	NUM
ftr-492	268	21	-	-	SYM
ftr-492	268	22	12	12	NUM
ftr-492	268	23	includes	include	VERB
ftr-492	268	24	the	the	DET
ftr-492	268	25	caveat	caveat	NOUN
ftr-492	268	26	that	that	SCONJ
ftr-492	268	27	an	an	DET
ftr-492	268	28	entity	entity	NOUN
ftr-492	268	29	"	"	PUNCT
ftr-492	268	30	generally	generally	ADV
ftr-492	268	31	"	"	PUNCT
ftr-492	268	32	(	(	PUNCT
ftr-492	268	33	but	but	CCONJ
ftr-492	268	34	apparently	apparently	ADV
ftr-492	268	35	not	not	PART
ftr-492	268	36	always	always	ADV
ftr-492	268	37	)	)	PUNCT
ftr-492	268	38	will	will	AUX
ftr-492	268	39	be	be	AUX
ftr-492	268	40	deemed	deem	VERB
ftr-492	268	41	to	to	PART
ftr-492	268	42	lack	lack	VERB
ftr-492	268	43	limited	limited	ADJ
ftr-492	268	44	liability	liability	NOUN
ftr-492	268	45	if	if	SCONJ
ftr-492	268	46	the	the	DET
ftr-492	268	47	general	general	ADJ
ftr-492	268	48	partner	partner	NOUN
ftr-492	268	49	satisfies	satisfy	VERB
ftr-492	268	50	the	the	DET
ftr-492	268	51	ten	ten	NUM
ftr-492	268	52	percent	percent	NOUN
ftr-492	268	53	safe	safe	ADJ
ftr-492	268	54	harbor	harbor	NOUN
ftr-492	268	55	.	.	PUNCT
ftr-492	269	1	in	in	ADP
ftr-492	269	2	such	such	ADJ
ftr-492	269	3	situations	situation	NOUN
ftr-492	269	4	,	,	PUNCT
ftr-492	269	5	it	it	PRON
ftr-492	269	6	would	would	AUX
ftr-492	269	7	be	be	AUX
ftr-492	269	8	advisable	advisable	ADJ
ftr-492	269	9	for	for	SCONJ
ftr-492	269	10	the	the	DET
ftr-492	269	11	general	general	ADJ
ftr-492	269	12	partner	partner	NOUN
ftr-492	269	13	to	to	PART
ftr-492	269	14	have	have	VERB
ftr-492	269	15	a	a	DET
ftr-492	269	16	greater	great	ADJ
ftr-492	269	17	level	level	NOUN
ftr-492	269	18	of	of	ADP
ftr-492	269	19	net	net	ADJ
ftr-492	269	20	worth	worth	NOUN
ftr-492	269	21	such	such	ADJ
ftr-492	269	22	that	that	SCONJ
ftr-492	269	23	its	its	PRON
ftr-492	269	24	net	net	ADJ
ftr-492	269	25	worth	worth	NOUN
ftr-492	269	26	would	would	AUX
ftr-492	269	27	seem	seem	VERB
ftr-492	269	28	significant	significant	ADJ
ftr-492	269	29	,	,	PUNCT
ftr-492	269	30	perhaps	perhaps	ADV
ftr-492	269	31	by	by	ADP
ftr-492	269	32	reference	reference	NOUN
ftr-492	269	33	to	to	ADP
ftr-492	269	34	the	the	DET
ftr-492	269	35	amount	amount	NOUN
ftr-492	269	36	of	of	ADP
ftr-492	269	37	debt	debt	NOUN
ftr-492	269	38	capitalization	capitalization	NOUN
ftr-492	269	39	of	of	ADP
ftr-492	269	40	the	the	DET
ftr-492	269	41	entity	entity	NOUN
ftr-492	269	42	(	(	PUNCT
ftr-492	269	43	even	even	ADV
ftr-492	269	44	though	though	SCONJ
ftr-492	269	45	regulations	regulation	NOUN
ftr-492	269	46	section	section	VERB
ftr-492	269	47	301.7701	301.7701	NUM
ftr-492	269	48	-	-	SYM
ftr-492	269	49	2(d)(2	2(d)(2	NUM
ftr-492	269	50	)	)	PUNCT
ftr-492	269	51	suggests	suggest	VERB
ftr-492	269	52	that	that	PRON
ftr-492	269	53	is	be	AUX
ftr-492	269	54	not	not	PART
ftr-492	269	55	relevant	relevant	ADJ
ftr-492	269	56	)	)	PUNCT
ftr-492	269	57	or	or	CCONJ
ftr-492	269	58	perhaps	perhaps	ADV
ftr-492	269	59	by	by	ADP
ftr-492	269	60	reference	reference	NOUN
ftr-492	269	61	to	to	ADP
ftr-492	269	62	the	the	DET
ftr-492	269	63	amount	amount	NOUN
ftr-492	269	64	of	of	ADP
ftr-492	269	65	expenses	expense	NOUN
ftr-492	269	66	expected	expect	VERB
ftr-492	269	67	to	to	PART
ftr-492	269	68	be	be	AUX
ftr-492	269	69	incurred	incur	VERB
ftr-492	269	70	by	by	ADP
ftr-492	269	71	the	the	DET
ftr-492	269	72	entity	entity	NOUN
ftr-492	269	73	on	on	ADP
ftr-492	269	74	an	an	DET
ftr-492	269	75	annual	annual	ADJ
ftr-492	269	76	basis	basis	NOUN
ftr-492	269	77	.	.	PUNCT
ftr-492	270	1	given	give	VERB
ftr-492	270	2	the	the	DET
ftr-492	270	3	dearth	dearth	NOUN
ftr-492	270	4	of	of	ADP
ftr-492	270	5	authority	authority	NOUN
ftr-492	270	6	on	on	ADP
ftr-492	270	7	this	this	DET
ftr-492	270	8	issue	issue	NOUN
ftr-492	270	9	,	,	PUNCT
ftr-492	270	10	practitioners	practitioner	NOUN
ftr-492	270	11	ultimately	ultimately	ADV
ftr-492	270	12	must	must	AUX
ftr-492	270	13	be	be	AUX
ftr-492	270	14	guided	guide	VERB
ftr-492	270	15	by	by	ADP
ftr-492	270	16	the	the	DET
ftr-492	270	17	"	"	PUNCT
ftr-492	270	18	smell	smell	NOUN
ftr-492	270	19	test	test	NOUN
ftr-492	270	20	,	,	PUNCT
ftr-492	270	21	"	"	PUNCT
ftr-492	270	22	with	with	ADP
ftr-492	270	23	net	net	ADJ
ftr-492	270	24	worth	worth	ADJ
ftr-492	270	25	amounts	amount	NOUN
ftr-492	270	26	in	in	ADP
ftr-492	270	27	the	the	DET
ftr-492	270	28	range	range	NOUN
ftr-492	270	29	of	of	ADP
ftr-492	270	30	$	$	SYM
ftr-492	270	31	10,000	10,000	NUM
ftr-492	270	32	often	often	ADV
ftr-492	270	33	seeming	seem	VERB
ftr-492	270	34	to	to	PART
ftr-492	270	35	be	be	AUX
ftr-492	270	36	the	the	DET
ftr-492	270	37	lower	low	ADJ
ftr-492	270	38	limit	limit	NOUN
ftr-492	270	39	even	even	ADV
ftr-492	270	40	for	for	ADP
ftr-492	270	41	small	small	ADJ
ftr-492	270	42	partnerships	partnership	NOUN
ftr-492	270	43	.	.	PUNCT
ftr-492	271	1	however	however	ADV
ftr-492	271	2	,	,	PUNCT
ftr-492	271	3	the	the	DET
ftr-492	271	4	net	net	ADJ
ftr-492	271	5	worth	worth	NOUN
ftr-492	271	6	that	that	PRON
ftr-492	271	7	is	be	AUX
ftr-492	271	8	recommend37	recommend37	NOUN
ftr-492	271	9	.	.	PUNCT
ftr-492	272	1	rev	rev	PROPN
ftr-492	272	2	.	.	PROPN
ftr-492	272	3	proc	proc	PROPN
ftr-492	272	4	.	.	PUNCT
ftr-492	273	1	89	89	NUM
ftr-492	273	2	-	-	SYM
ftr-492	273	3	12	12	NUM
ftr-492	273	4	,	,	PUNCT
ftr-492	273	5	1989	1989	NUM
ftr-492	273	6	-	-	SYM
ftr-492	273	7	1	1	NUM
ftr-492	273	8	c.b	c.b	PROPN
ftr-492	273	9	.	.	PROPN
ftr-492	273	10	798	798	NUM
ftr-492	273	11	,	,	PUNCT
ftr-492	273	12	at	at	ADP
ftr-492	273	13	§	§	PROPN
ftr-492	273	14	4.07	4.07	NUM
ftr-492	273	15	.	.	NOUN
ftr-492	274	1	1993	1993	NUM
ftr-492	274	2	]	]	PUNCT
ftr-492	274	3	florida	florida	PROPN
ftr-492	274	4	tax	tax	PROPN
ftr-492	274	5	review	review	PROPN
ftr-492	274	6	ed	ed	NOUN
ftr-492	274	7	for	for	ADP
ftr-492	274	8	minimal	minimal	ADJ
ftr-492	274	9	equity	equity	NOUN
ftr-492	274	10	partnerships	partnership	NOUN
ftr-492	274	11	is	be	AUX
ftr-492	274	12	likely	likely	ADJ
ftr-492	274	13	to	to	PART
ftr-492	274	14	vary	vary	VERB
ftr-492	274	15	inversely	inversely	ADV
ftr-492	274	16	with	with	ADP
ftr-492	274	17	the	the	DET
ftr-492	274	18	level	level	NOUN
ftr-492	274	19	of	of	ADP
ftr-492	274	20	comfort	comfort	NOUN
ftr-492	274	21	that	that	PRON
ftr-492	274	22	one	one	PRON
ftr-492	274	23	has	have	VERB
ftr-492	274	24	on	on	ADP
ftr-492	274	25	the	the	DET
ftr-492	274	26	"	"	PUNCT
ftr-492	274	27	dumminess	dumminess	NOUN
ftr-492	274	28	"	"	PUNCT
ftr-492	274	29	issue	issue	NOUN
ftr-492	274	30	discussed	discuss	VERB
ftr-492	274	31	below	below	ADV
ftr-492	274	32	.	.	PUNCT
ftr-492	275	1	"8	"8	NOUN
ftr-492	275	2	2	2	NUM
ftr-492	275	3	.	.	PUNCT
ftr-492	276	1	large	large	ADJ
ftr-492	276	2	equity	equity	NOUN
ftr-492	276	3	partnerships.-the	partnerships.-the	NOUN
ftr-492	276	4	opposite	opposite	NOUN
ftr-492	276	5	of	of	ADP
ftr-492	276	6	the	the	DET
ftr-492	276	7	case	case	NOUN
ftr-492	276	8	posed	pose	VERB
ftr-492	276	9	in	in	ADP
ftr-492	276	10	paragraph	paragraph	NOUN
ftr-492	276	11	(	(	PUNCT
ftr-492	276	12	1	1	NUM
ftr-492	276	13	)	)	PUNCT
ftr-492	276	14	above	above	ADV
ftr-492	276	15	is	be	AUX
ftr-492	276	16	the	the	DET
ftr-492	276	17	situation	situation	NOUN
ftr-492	276	18	where	where	SCONJ
ftr-492	276	19	the	the	DET
ftr-492	276	20	partnership	partnership	NOUN
ftr-492	276	21	has	have	VERB
ftr-492	276	22	a	a	DET
ftr-492	276	23	huge	huge	ADJ
ftr-492	276	24	amount	amount	NOUN
ftr-492	276	25	of	of	ADP
ftr-492	276	26	equity	equity	NOUN
ftr-492	276	27	capitalization	capitalization	NOUN
ftr-492	276	28	,	,	PUNCT
ftr-492	276	29	such	such	ADJ
ftr-492	276	30	that	that	SCONJ
ftr-492	276	31	the	the	DET
ftr-492	276	32	ten	ten	NUM
ftr-492	276	33	percent	percent	NOUN
ftr-492	276	34	safe	safe	ADJ
ftr-492	276	35	harbor	harbor	NOUN
ftr-492	276	36	net	net	ADJ
ftr-492	276	37	worth	worth	ADJ
ftr-492	276	38	amount	amount	NOUN
ftr-492	276	39	itself	itself	PRON
ftr-492	276	40	would	would	AUX
ftr-492	276	41	be	be	AUX
ftr-492	276	42	enormous	enormous	ADJ
ftr-492	276	43	.	.	PUNCT
ftr-492	277	1	in	in	ADP
ftr-492	277	2	such	such	ADJ
ftr-492	277	3	situations	situation	NOUN
ftr-492	277	4	,	,	PUNCT
ftr-492	277	5	it	it	PRON
ftr-492	277	6	would	would	AUX
ftr-492	277	7	seem	seem	VERB
ftr-492	277	8	that	that	SCONJ
ftr-492	277	9	the	the	DET
ftr-492	277	10	net	net	ADJ
ftr-492	277	11	worth	worth	NOUN
ftr-492	277	12	of	of	ADP
ftr-492	277	13	the	the	DET
ftr-492	277	14	general	general	ADJ
ftr-492	277	15	partner	partner	NOUN
ftr-492	277	16	could	could	AUX
ftr-492	277	17	be	be	AUX
ftr-492	277	18	regarded	regard	VERB
ftr-492	277	19	as	as	ADP
ftr-492	277	20	"	"	PUNCT
ftr-492	277	21	substantial	substantial	ADJ
ftr-492	277	22	"	"	PUNCT
ftr-492	277	23	as	as	ADP
ftr-492	277	24	a	a	DET
ftr-492	277	25	matter	matter	NOUN
ftr-492	277	26	of	of	ADP
ftr-492	277	27	general	general	ADJ
ftr-492	277	28	principles	principle	NOUN
ftr-492	277	29	even	even	ADV
ftr-492	277	30	if	if	SCONJ
ftr-492	277	31	it	it	PRON
ftr-492	277	32	fails	fail	VERB
ftr-492	277	33	to	to	PART
ftr-492	277	34	satisfy	satisfy	VERB
ftr-492	277	35	the	the	DET
ftr-492	277	36	ten	ten	NUM
ftr-492	277	37	percent	percent	NOUN
ftr-492	277	38	safe	safe	ADJ
ftr-492	277	39	harbor	harbor	NOUN
ftr-492	277	40	.	.	PUNCT
ftr-492	278	1	historically	historically	ADV
ftr-492	278	2	,	,	PUNCT
ftr-492	278	3	there	there	PRON
ftr-492	278	4	was	be	VERB
ftr-492	278	5	no	no	DET
ftr-492	278	6	exception	exception	NOUN
ftr-492	278	7	to	to	ADP
ftr-492	278	8	the	the	DET
ftr-492	278	9	ten	ten	NUM
ftr-492	278	10	percent	percent	NOUN
ftr-492	278	11	safe	safe	ADJ
ftr-492	278	12	harbor	harbor	NOUN
ftr-492	278	13	for	for	ADP
ftr-492	278	14	partnerships	partnership	NOUN
ftr-492	278	15	with	with	ADP
ftr-492	278	16	large	large	ADJ
ftr-492	278	17	amounts	amount	NOUN
ftr-492	278	18	of	of	ADP
ftr-492	278	19	equity	equity	NOUN
ftr-492	278	20	capitalization.39	capitalization.39	NOUN
ftr-492	278	21	however	however	ADV
ftr-492	278	22	,	,	PUNCT
ftr-492	278	23	revenue	revenue	NOUN
ftr-492	278	24	procedure	procedure	NOUN
ftr-492	278	25	89	89	NUM
ftr-492	278	26	-	-	SYM
ftr-492	278	27	12	12	NUM
ftr-492	278	28	itself	itself	PRON
ftr-492	278	29	expressly	expressly	ADV
ftr-492	278	30	contemplates	contemplate	VERB
ftr-492	278	31	that	that	SCONJ
ftr-492	278	32	a	a	DET
ftr-492	278	33	favorable	favorable	ADJ
ftr-492	278	34	ruling	ruling	NOUN
ftr-492	278	35	could	could	AUX
ftr-492	278	36	be	be	AUX
ftr-492	278	37	granted	grant	VERB
ftr-492	278	38	in	in	ADP
ftr-492	278	39	situations	situation	NOUN
ftr-492	278	40	where	where	SCONJ
ftr-492	278	41	the	the	DET
ftr-492	278	42	ten	ten	NUM
ftr-492	278	43	percent	percent	NOUN
ftr-492	278	44	safe	safe	ADJ
ftr-492	278	45	harbor	harbor	NOUN
ftr-492	278	46	is	be	AUX
ftr-492	278	47	not	not	PART
ftr-492	278	48	satisfied	satisfied	ADJ
ftr-492	278	49	,	,	PUNCT
ftr-492	278	50	provided	provide	VERB
ftr-492	278	51	that	that	SCONJ
ftr-492	278	52	the	the	DET
ftr-492	278	53	partnership	partnership	NOUN
ftr-492	278	54	satisfies	satisfy	VERB
ftr-492	278	55	the	the	DET
ftr-492	278	56	"	"	PUNCT
ftr-492	278	57	close	close	ADJ
ftr-492	278	58	scrutiny	scrutiny	NOUN
ftr-492	278	59	"	"	PUNCT
ftr-492	278	60	test	test	NOUN
ftr-492	278	61	that	that	PRON
ftr-492	278	62	applies	apply	VERB
ftr-492	278	63	in	in	ADP
ftr-492	278	64	such	such	ADJ
ftr-492	278	65	cases	case	NOUN
ftr-492	278	66	.	.	PUNCT
ftr-492	279	1	"n	"n	NOUN
ftr-492	279	2	it	it	PRON
ftr-492	279	3	goes	go	VERB
ftr-492	279	4	on	on	ADP
ftr-492	279	5	to	to	PART
ftr-492	279	6	provide	provide	VERB
ftr-492	279	7	that	that	SCONJ
ftr-492	279	8	limited	limited	ADJ
ftr-492	279	9	liability	liability	NOUN
ftr-492	279	10	will	will	AUX
ftr-492	279	11	be	be	AUX
ftr-492	279	12	found	find	VERB
ftr-492	279	13	lacking	lack	VERB
ftr-492	279	14	if	if	SCONJ
ftr-492	279	15	either	either	CCONJ
ftr-492	279	16	the	the	DET
ftr-492	279	17	general	general	ADJ
ftr-492	279	18	partner	partner	NOUN
ftr-492	279	19	has	have	VERB
ftr-492	279	20	"	"	PUNCT
ftr-492	279	21	substantial	substantial	ADJ
ftr-492	279	22	assets	asset	NOUN
ftr-492	279	23	"	"	PUNCT
ftr-492	279	24	or	or	CCONJ
ftr-492	279	25	the	the	DET
ftr-492	279	26	general	general	ADJ
ftr-492	279	27	partner	partner	NOUN
ftr-492	279	28	"	"	PUNCT
ftr-492	279	29	will	will	AUX
ftr-492	279	30	act	act	VERB
ftr-492	279	31	independently	independently	ADV
ftr-492	279	32	of	of	ADP
ftr-492	279	33	the	the	DET
ftr-492	279	34	limited	limited	ADJ
ftr-492	279	35	partners	partner	NOUN
ftr-492	279	36	.	.	PUNCT
ftr-492	279	37	"	"	PUNCT
ftr-492	280	1	the	the	DET
ftr-492	280	2	former	former	ADJ
ftr-492	280	3	test	test	NOUN
ftr-492	280	4	,	,	PUNCT
ftr-492	280	5	of	of	ADP
ftr-492	280	6	course	course	NOUN
ftr-492	280	7	,	,	PUNCT
ftr-492	280	8	reflects	reflect	VERB
ftr-492	280	9	the	the	DET
ftr-492	280	10	service	service	NOUN
ftr-492	280	11	's	's	PART
ftr-492	280	12	new	new	ADJ
ftr-492	280	13	view	view	NOUN
ftr-492	280	14	that	that	SCONJ
ftr-492	280	15	even	even	ADV
ftr-492	280	16	for	for	ADP
ftr-492	280	17	advance	advance	ADJ
ftr-492	280	18	ruling	rule	VERB
ftr-492	280	19	purposes	purpose	NOUN
ftr-492	280	20	a	a	DET
ftr-492	280	21	net	net	ADJ
ftr-492	280	22	worth	worth	NOUN
ftr-492	280	23	equal	equal	ADJ
ftr-492	280	24	to	to	ADP
ftr-492	280	25	ten	ten	NUM
ftr-492	280	26	percent	percent	NOUN
ftr-492	280	27	of	of	ADP
ftr-492	280	28	the	the	DET
ftr-492	280	29	capital	capital	NOUN
ftr-492	280	30	contributions	contribution	NOUN
ftr-492	280	31	to	to	ADP
ftr-492	280	32	the	the	DET
ftr-492	280	33	partnership	partnership	NOUN
ftr-492	280	34	may	may	AUX
ftr-492	280	35	not	not	PART
ftr-492	280	36	be	be	AUX
ftr-492	280	37	required	require	VERB
ftr-492	280	38	.	.	PUNCT
ftr-492	281	1	that	that	SCONJ
ftr-492	281	2	having	having	AUX
ftr-492	281	3	been	be	AUX
ftr-492	281	4	said	say	VERB
ftr-492	281	5	,	,	PUNCT
ftr-492	281	6	one	one	PRON
ftr-492	281	7	is	be	AUX
ftr-492	281	8	still	still	ADV
ftr-492	281	9	in	in	ADP
ftr-492	281	10	uncharted	uncharted	ADJ
ftr-492	281	11	waters	water	NOUN
ftr-492	281	12	when	when	SCONJ
ftr-492	281	13	trying	try	VERB
ftr-492	281	14	to	to	PART
ftr-492	281	15	determine	determine	VERB
ftr-492	281	16	how	how	SCONJ
ftr-492	281	17	far	far	ADV
ftr-492	281	18	below	below	ADP
ftr-492	281	19	the	the	DET
ftr-492	281	20	ten	ten	NUM
ftr-492	281	21	percent	percent	NOUN
ftr-492	281	22	safe	safe	ADJ
ftr-492	281	23	harbor	harbor	NOUN
ftr-492	281	24	one	one	PRON
ftr-492	281	25	can	can	AUX
ftr-492	281	26	go	go	VERB
ftr-492	281	27	in	in	ADP
ftr-492	281	28	the	the	DET
ftr-492	281	29	case	case	NOUN
ftr-492	281	30	of	of	ADP
ftr-492	281	31	a	a	DET
ftr-492	281	32	large	large	ADJ
ftr-492	281	33	equity	equity	NOUN
ftr-492	281	34	partnership	partnership	NOUN
ftr-492	281	35	.	.	PUNCT
ftr-492	282	1	thus	thus	ADV
ftr-492	282	2	,	,	PUNCT
ftr-492	282	3	this	this	DET
ftr-492	282	4	issue	issue	NOUN
ftr-492	282	5	also	also	ADV
ftr-492	282	6	tends	tend	VERB
ftr-492	282	7	to	to	PART
ftr-492	282	8	be	be	AUX
ftr-492	282	9	governed	govern	VERB
ftr-492	282	10	by	by	ADP
ftr-492	282	11	rules	rule	NOUN
ftr-492	282	12	of	of	ADP
ftr-492	282	13	thumb	thumb	NOUN
ftr-492	282	14	,	,	PUNCT
ftr-492	282	15	with	with	ADP
ftr-492	282	16	practitioners	practitioner	NOUN
ftr-492	282	17	often	often	ADV
ftr-492	282	18	getting	get	VERB
ftr-492	282	19	comfortable	comfortable	ADJ
ftr-492	282	20	with	with	ADP
ftr-492	282	21	net	net	ADJ
ftr-492	282	22	worth	worth	ADJ
ftr-492	282	23	amounts	amount	NOUN
ftr-492	282	24	that	that	PRON
ftr-492	282	25	are	be	AUX
ftr-492	282	26	as	as	ADV
ftr-492	282	27	low	low	ADJ
ftr-492	282	28	as	as	ADP
ftr-492	282	29	five	five	NUM
ftr-492	282	30	percent	percent	NOUN
ftr-492	282	31	of	of	ADP
ftr-492	282	32	the	the	DET
ftr-492	282	33	capital	capital	NOUN
ftr-492	282	34	contributions	contribution	NOUN
ftr-492	282	35	to	to	ADP
ftr-492	282	36	the	the	DET
ftr-492	282	37	partnership	partnership	NOUN
ftr-492	282	38	(	(	PUNCT
ftr-492	282	39	and	and	CCONJ
ftr-492	282	40	sometimes	sometimes	ADV
ftr-492	282	41	less	less	ADJ
ftr-492	282	42	)	)	PUNCT
ftr-492	282	43	where	where	SCONJ
ftr-492	282	44	that	that	DET
ftr-492	282	45	amount	amount	NOUN
ftr-492	282	46	would	would	AUX
ftr-492	282	47	be	be	AUX
ftr-492	282	48	at	at	ADV
ftr-492	282	49	least	least	ADJ
ftr-492	282	50	five	five	NUM
ftr-492	282	51	to	to	PART
ftr-492	282	52	ten	ten	NUM
ftr-492	282	53	million	million	NUM
ftr-492	282	54	dollars	dollar	NOUN
ftr-492	282	55	on	on	ADP
ftr-492	282	56	the	the	DET
ftr-492	282	57	theory	theory	NOUN
ftr-492	282	58	that	that	SCONJ
ftr-492	282	59	a	a	DET
ftr-492	282	60	judge	judge	NOUN
ftr-492	282	61	would	would	AUX
ftr-492	282	62	have	have	AUX
ftr-492	282	63	difficulty	difficulty	NOUN
ftr-492	282	64	concluding	conclude	VERB
ftr-492	282	65	that	that	SCONJ
ftr-492	282	66	such	such	ADJ
ftr-492	282	67	net	net	ADJ
ftr-492	282	68	worth	worth	NOUN
ftr-492	282	69	was	be	AUX
ftr-492	282	70	not	not	PART
ftr-492	282	71	substantial	substantial	ADJ
ftr-492	282	72	.	.	PUNCT
ftr-492	283	1	again	again	ADV
ftr-492	283	2	,	,	PUNCT
ftr-492	283	3	one	one	PRON
ftr-492	283	4	's	's	PART
ftr-492	283	5	willingness	willingness	NOUN
ftr-492	283	6	to	to	PART
ftr-492	283	7	take	take	VERB
ftr-492	283	8	a	a	DET
ftr-492	283	9	risk	risk	NOUN
ftr-492	283	10	on	on	ADP
ftr-492	283	11	this	this	DET
ftr-492	283	12	issue	issue	NOUN
ftr-492	283	13	is	be	AUX
ftr-492	283	14	often	often	ADV
ftr-492	283	15	directly	directly	ADV
ftr-492	283	16	related	relate	VERB
ftr-492	283	17	to	to	ADP
ftr-492	283	18	his	his	PRON
ftr-492	283	19	comfort	comfort	NOUN
ftr-492	283	20	on	on	ADP
ftr-492	283	21	the	the	DET
ftr-492	283	22	"	"	PUNCT
ftr-492	283	23	dumminess	dumminess	NOUN
ftr-492	283	24	"	"	PUNCT
ftr-492	283	25	issue	issue	NOUN
ftr-492	283	26	.	.	PUNCT
ftr-492	284	1	3	3	X
ftr-492	284	2	.	.	X
ftr-492	284	3	use	use	NOUN
ftr-492	284	4	of	of	ADP
ftr-492	284	5	demand	demand	NOUN
ftr-492	284	6	notes.-assuming	notes.-assume	VERB
ftr-492	284	7	that	that	SCONJ
ftr-492	284	8	one	one	PRON
ftr-492	284	9	can	can	AUX
ftr-492	284	10	determine	determine	VERB
ftr-492	284	11	the	the	DET
ftr-492	284	12	requisite	requisite	ADJ
ftr-492	284	13	amount	amount	NOUN
ftr-492	284	14	of	of	ADP
ftr-492	284	15	net	net	ADJ
ftr-492	284	16	worth	worth	NOUN
ftr-492	284	17	that	that	SCONJ
ftr-492	284	18	the	the	DET
ftr-492	284	19	general	general	ADJ
ftr-492	284	20	partner	partner	NOUN
ftr-492	284	21	should	should	AUX
ftr-492	284	22	have	have	VERB
ftr-492	284	23	to	to	PART
ftr-492	284	24	insure	insure	VERB
ftr-492	284	25	that	that	SCONJ
ftr-492	284	26	the	the	DET
ftr-492	284	27	partnership	partnership	NOUN
ftr-492	284	28	will	will	AUX
ftr-492	284	29	lack	lack	VERB
ftr-492	284	30	limited	limited	ADJ
ftr-492	284	31	liability	liability	NOUN
ftr-492	284	32	,	,	PUNCT
ftr-492	284	33	the	the	DET
ftr-492	284	34	next	next	ADJ
ftr-492	284	35	issue	issue	NOUN
ftr-492	284	36	becomes	become	VERB
ftr-492	284	37	how	how	SCONJ
ftr-492	284	38	that	that	SCONJ
ftr-492	284	39	net	net	ADJ
ftr-492	284	40	worth	worth	NOUN
ftr-492	284	41	should	should	AUX
ftr-492	284	42	be	be	AUX
ftr-492	284	43	supplied	supply	VERB
ftr-492	284	44	.	.	PUNCT
ftr-492	285	1	in	in	ADP
ftr-492	285	2	many	many	ADJ
ftr-492	285	3	,	,	PUNCT
ftr-492	285	4	if	if	SCONJ
ftr-492	285	5	not	not	PART
ftr-492	285	6	most	most	ADJ
ftr-492	285	7	,	,	PUNCT
ftr-492	285	8	cases	case	VERB
ftr-492	285	9	the	the	DET
ftr-492	285	10	general	general	ADJ
ftr-492	285	11	38	38	NUM
ftr-492	285	12	.	.	PUNCT
ftr-492	286	1	see	see	VERB
ftr-492	286	2	discussion	discussion	NOUN
ftr-492	286	3	infra	infra	NOUN
ftr-492	286	4	part	part	NOUN
ftr-492	286	5	iii(b)(5	iii(b)(5	PUNCT
ftr-492	286	6	)	)	PUNCT
ftr-492	286	7	.	.	PUNCT
ftr-492	287	1	39	39	NUM
ftr-492	287	2	.	.	PUNCT
ftr-492	288	1	rev	rev	PROPN
ftr-492	288	2	.	.	PROPN
ftr-492	288	3	proc	proc	PROPN
ftr-492	288	4	.	.	PUNCT
ftr-492	289	1	72	72	NUM
ftr-492	289	2	-	-	SYM
ftr-492	289	3	13	13	NUM
ftr-492	289	4	,	,	PUNCT
ftr-492	289	5	1972	1972	NUM
ftr-492	289	6	-	-	SYM
ftr-492	289	7	1	1	NUM
ftr-492	289	8	c.b	c.b	PROPN
ftr-492	289	9	.	.	PROPN
ftr-492	289	10	735	735	NUM
ftr-492	289	11	at	at	ADP
ftr-492	289	12	§	§	PROPN
ftr-492	289	13	2.02	2.02	NUM
ftr-492	289	14	,	,	PUNCT
ftr-492	289	15	modified	modify	VERB
ftr-492	289	16	,	,	PUNCT
ftr-492	289	17	rev	rev	PROPN
ftr-492	289	18	.	.	PROPN
ftr-492	289	19	proc	proc	PROPN
ftr-492	289	20	.	.	PUNCT
ftr-492	290	1	74	74	NUM
ftr-492	290	2	-	-	SYM
ftr-492	290	3	17	17	NUM
ftr-492	290	4	,	,	PUNCT
ftr-492	290	5	19741	19741	NUM
ftr-492	290	6	c.b	c.b	PROPN
ftr-492	290	7	.	.	PROPN
ftr-492	290	8	438	438	NUM
ftr-492	290	9	.	.	PUNCT
ftr-492	291	1	as	as	SCONJ
ftr-492	291	2	indicated	indicate	VERB
ftr-492	291	3	in	in	ADP
ftr-492	291	4	note	note	NOUN
ftr-492	291	5	19	19	NUM
ftr-492	291	6	,	,	PUNCT
ftr-492	291	7	the	the	DET
ftr-492	291	8	10	10	NUM
ftr-492	291	9	%	%	NOUN
ftr-492	291	10	net	net	ADJ
ftr-492	291	11	worth	worth	ADJ
ftr-492	291	12	requirement	requirement	NOUN
ftr-492	291	13	in	in	ADP
ftr-492	291	14	the	the	DET
ftr-492	291	15	old	old	ADJ
ftr-492	291	16	ruling	rule	VERB
ftr-492	291	17	guidelines	guideline	NOUN
ftr-492	291	18	applied	apply	VERB
ftr-492	291	19	to	to	ADP
ftr-492	291	20	all	all	DET
ftr-492	291	21	partnerships	partnership	NOUN
ftr-492	291	22	,	,	PUNCT
ftr-492	291	23	even	even	ADV
ftr-492	291	24	where	where	SCONJ
ftr-492	291	25	the	the	DET
ftr-492	291	26	partnership	partnership	NOUN
ftr-492	291	27	did	do	AUX
ftr-492	291	28	not	not	PART
ftr-492	291	29	need	need	VERB
ftr-492	291	30	to	to	PART
ftr-492	291	31	lack	lack	VERB
ftr-492	291	32	limited	limited	ADJ
ftr-492	291	33	liability	liability	NOUN
ftr-492	291	34	to	to	PART
ftr-492	291	35	be	be	AUX
ftr-492	291	36	treated	treat	VERB
ftr-492	291	37	as	as	ADP
ftr-492	291	38	a	a	DET
ftr-492	291	39	partnership	partnership	NOUN
ftr-492	291	40	as	as	ADP
ftr-492	291	41	a	a	DET
ftr-492	291	42	matter	matter	NOUN
ftr-492	291	43	of	of	ADP
ftr-492	291	44	substantive	substantive	ADJ
ftr-492	291	45	law	law	NOUN
ftr-492	291	46	.	.	PUNCT
ftr-492	292	1	in	in	ADP
ftr-492	292	2	addition	addition	NOUN
ftr-492	292	3	,	,	PUNCT
ftr-492	292	4	the	the	DET
ftr-492	292	5	old	old	ADJ
ftr-492	292	6	ruling	ruling	NOUN
ftr-492	292	7	guidelines	guideline	NOUN
ftr-492	292	8	did	do	AUX
ftr-492	292	9	not	not	PART
ftr-492	292	10	contemplate	contemplate	VERB
ftr-492	292	11	the	the	DET
ftr-492	292	12	possibility	possibility	NOUN
ftr-492	292	13	that	that	SCONJ
ftr-492	292	14	a	a	DET
ftr-492	292	15	favorable	favorable	ADJ
ftr-492	292	16	ruling	ruling	NOUN
ftr-492	292	17	on	on	ADP
ftr-492	292	18	limited	limited	ADJ
ftr-492	292	19	liability	liability	NOUN
ftr-492	292	20	could	could	AUX
ftr-492	292	21	be	be	AUX
ftr-492	292	22	given	give	VERB
ftr-492	292	23	based	base	VERB
ftr-492	292	24	on	on	ADP
ftr-492	292	25	the	the	DET
ftr-492	292	26	absence	absence	NOUN
ftr-492	292	27	of	of	ADP
ftr-492	292	28	dumminess	dumminess	NOUN
ftr-492	292	29	.	.	PUNCT
ftr-492	293	1	40	40	NUM
ftr-492	293	2	.	.	PUNCT
ftr-492	294	1	rev	rev	PROPN
ftr-492	294	2	.	.	PROPN
ftr-492	294	3	proc	proc	PROPN
ftr-492	294	4	.	.	PUNCT
ftr-492	295	1	89	89	NUM
ftr-492	295	2	-	-	SYM
ftr-492	295	3	12	12	NUM
ftr-492	295	4	,	,	PUNCT
ftr-492	295	5	1989	1989	NUM
ftr-492	295	6	-	-	SYM
ftr-492	295	7	1	1	NUM
ftr-492	295	8	c.b	c.b	PROPN
ftr-492	295	9	.	.	PROPN
ftr-492	295	10	798	798	NUM
ftr-492	295	11	,	,	PUNCT
ftr-492	295	12	at	at	ADP
ftr-492	295	13	§	§	PROPN
ftr-492	295	14	4.07	4.07	NUM
ftr-492	295	15	.	.	PUNCT
ftr-492	296	1	[	[	X
ftr-492	296	2	vol	vol	NOUN
ftr-492	296	3	1:4	1:4	NUM
ftr-492	296	4	lingering	linger	VERB
ftr-492	296	5	partnership	partnership	NOUN
ftr-492	296	6	classification	classification	NOUN
ftr-492	296	7	issues	issue	NOUN
ftr-492	296	8	partner	partner	NOUN
ftr-492	296	9	is	be	AUX
ftr-492	296	10	a	a	DET
ftr-492	296	11	special	special	ADJ
ftr-492	296	12	purpose	purpose	NOUN
ftr-492	296	13	entity	entity	NOUN
ftr-492	296	14	or	or	CCONJ
ftr-492	296	15	otherwise	otherwise	ADV
ftr-492	296	16	does	do	AUX
ftr-492	296	17	not	not	PART
ftr-492	296	18	have	have	VERB
ftr-492	296	19	sufficient	sufficient	ADJ
ftr-492	296	20	net	net	ADJ
ftr-492	296	21	worth	worth	NOUN
ftr-492	296	22	to	to	PART
ftr-492	296	23	satisfy	satisfy	VERB
ftr-492	296	24	the	the	DET
ftr-492	296	25	requirement	requirement	NOUN
ftr-492	296	26	.	.	PUNCT
ftr-492	297	1	in	in	ADP
ftr-492	297	2	such	such	ADJ
ftr-492	297	3	cases	case	NOUN
ftr-492	297	4	,	,	PUNCT
ftr-492	297	5	the	the	DET
ftr-492	297	6	usual	usual	ADJ
ftr-492	297	7	practice	practice	NOUN
ftr-492	297	8	is	be	AUX
ftr-492	297	9	for	for	SCONJ
ftr-492	297	10	the	the	DET
ftr-492	297	11	shareholder	shareholder	NOUN
ftr-492	297	12	of	of	ADP
ftr-492	297	13	the	the	DET
ftr-492	297	14	general	general	ADJ
ftr-492	297	15	partner	partner	NOUN
ftr-492	297	16	to	to	PART
ftr-492	297	17	issue	issue	VERB
ftr-492	297	18	a	a	DET
ftr-492	297	19	demand	demand	NOUN
ftr-492	297	20	note	note	NOUN
ftr-492	297	21	to	to	ADP
ftr-492	297	22	the	the	DET
ftr-492	297	23	general	general	ADJ
ftr-492	297	24	partner	partner	NOUN
ftr-492	297	25	with	with	ADP
ftr-492	297	26	a	a	DET
ftr-492	297	27	principal	principal	ADJ
ftr-492	297	28	amount	amount	NOUN
ftr-492	297	29	equal	equal	ADJ
ftr-492	297	30	to	to	ADP
ftr-492	297	31	the	the	DET
ftr-492	297	32	shortfall	shortfall	NOUN
ftr-492	297	33	in	in	ADP
ftr-492	297	34	net	net	ADJ
ftr-492	297	35	worth	worth	NOUN
ftr-492	297	36	.	.	PUNCT
ftr-492	298	1	the	the	DET
ftr-492	298	2	demand	demand	NOUN
ftr-492	298	3	note	note	NOUN
ftr-492	298	4	provides	provide	VERB
ftr-492	298	5	that	that	SCONJ
ftr-492	298	6	on	on	ADP
ftr-492	298	7	demand	demand	NOUN
ftr-492	298	8	by	by	ADP
ftr-492	298	9	the	the	DET
ftr-492	298	10	general	general	ADJ
ftr-492	298	11	partner	partner	NOUN
ftr-492	298	12	,	,	PUNCT
ftr-492	298	13	the	the	DET
ftr-492	298	14	shareholder	shareholder	NOUN
ftr-492	298	15	will	will	AUX
ftr-492	298	16	immediately	immediately	ADV
ftr-492	298	17	pay	pay	VERB
ftr-492	298	18	the	the	DET
ftr-492	298	19	principal	principal	ADJ
ftr-492	298	20	amount	amount	NOUN
ftr-492	298	21	to	to	ADP
ftr-492	298	22	the	the	DET
ftr-492	298	23	general	general	ADJ
ftr-492	298	24	partner	partner	NOUN
ftr-492	298	25	.	.	PUNCT
ftr-492	299	1	the	the	DET
ftr-492	299	2	theory	theory	NOUN
ftr-492	299	3	behind	behind	ADP
ftr-492	299	4	the	the	DET
ftr-492	299	5	use	use	NOUN
ftr-492	299	6	of	of	ADP
ftr-492	299	7	a	a	DET
ftr-492	299	8	demand	demand	NOUN
ftr-492	299	9	note	note	NOUN
ftr-492	299	10	is	be	AUX
ftr-492	299	11	that	that	SCONJ
ftr-492	299	12	such	such	DET
ftr-492	299	13	a	a	DET
ftr-492	299	14	note	note	NOUN
ftr-492	299	15	represents	represent	VERB
ftr-492	299	16	an	an	DET
ftr-492	299	17	asset	asset	NOUN
ftr-492	299	18	of	of	ADP
ftr-492	299	19	the	the	DET
ftr-492	299	20	general	general	ADJ
ftr-492	299	21	partner	partner	NOUN
ftr-492	299	22	with	with	ADP
ftr-492	299	23	fair	fair	ADJ
ftr-492	299	24	market	market	NOUN
ftr-492	299	25	value	value	NOUN
ftr-492	299	26	equal	equal	ADJ
ftr-492	299	27	to	to	ADP
ftr-492	299	28	its	its	PRON
ftr-492	299	29	face	face	NOUN
ftr-492	299	30	amount	amount	NOUN
ftr-492	299	31	.	.	PUNCT
ftr-492	300	1	while	while	SCONJ
ftr-492	300	2	such	such	DET
ftr-492	300	3	a	a	DET
ftr-492	300	4	demand	demand	NOUN
ftr-492	300	5	note	note	NOUN
ftr-492	300	6	normally	normally	ADV
ftr-492	300	7	would	would	AUX
ftr-492	300	8	not	not	PART
ftr-492	300	9	be	be	AUX
ftr-492	300	10	readily	readily	ADV
ftr-492	300	11	marketable	marketable	ADJ
ftr-492	300	12	,	,	PUNCT
ftr-492	300	13	the	the	DET
ftr-492	300	14	creditors	creditor	NOUN
ftr-492	300	15	of	of	ADP
ftr-492	300	16	the	the	DET
ftr-492	300	17	partnership	partnership	NOUN
ftr-492	300	18	could	could	AUX
ftr-492	300	19	tap	tap	VERB
ftr-492	300	20	the	the	DET
ftr-492	300	21	value	value	NOUN
ftr-492	300	22	inherent	inherent	ADJ
ftr-492	300	23	in	in	ADP
ftr-492	300	24	the	the	DET
ftr-492	300	25	note	note	NOUN
ftr-492	300	26	by	by	ADP
ftr-492	300	27	obtaining	obtain	VERB
ftr-492	300	28	a	a	DET
ftr-492	300	29	judgment	judgment	NOUN
ftr-492	300	30	against	against	ADP
ftr-492	300	31	the	the	DET
ftr-492	300	32	general	general	ADJ
ftr-492	300	33	partner	partner	NOUN
ftr-492	300	34	,	,	PUNCT
ftr-492	300	35	levying	levy	VERB
ftr-492	300	36	on	on	ADP
ftr-492	300	37	the	the	DET
ftr-492	300	38	demand	demand	NOUN
ftr-492	300	39	note	note	NOUN
ftr-492	300	40	and	and	CCONJ
ftr-492	300	41	then	then	ADV
ftr-492	300	42	either	either	CCONJ
ftr-492	300	43	making	make	VERB
ftr-492	300	44	demand	demand	NOUN
ftr-492	300	45	on	on	ADP
ftr-492	300	46	the	the	DET
ftr-492	300	47	general	general	ADJ
ftr-492	300	48	partner	partner	NOUN
ftr-492	300	49	's	's	PART
ftr-492	300	50	shareholder	shareholder	NOUN
ftr-492	300	51	or	or	CCONJ
ftr-492	300	52	selling	sell	VERB
ftr-492	300	53	the	the	DET
ftr-492	300	54	note	note	NOUN
ftr-492	300	55	to	to	ADP
ftr-492	300	56	a	a	DET
ftr-492	300	57	third	third	ADJ
ftr-492	300	58	party	party	NOUN
ftr-492	300	59	.	.	PUNCT
ftr-492	301	1	thus	thus	ADV
ftr-492	301	2	,	,	PUNCT
ftr-492	301	3	the	the	DET
ftr-492	301	4	only	only	ADJ
ftr-492	301	5	issue	issue	NOUN
ftr-492	301	6	should	should	AUX
ftr-492	301	7	be	be	AUX
ftr-492	301	8	whether	whether	SCONJ
ftr-492	301	9	the	the	DET
ftr-492	301	10	general	general	ADJ
ftr-492	301	11	partner	partner	NOUN
ftr-492	301	12	's	's	PART
ftr-492	301	13	shareholder	shareholder	NOUN
ftr-492	301	14	has	have	VERB
ftr-492	301	15	the	the	DET
ftr-492	301	16	financial	financial	ADJ
ftr-492	301	17	wherewithal	wherewithal	NOUN
ftr-492	301	18	to	to	PART
ftr-492	301	19	satisfy	satisfy	VERB
ftr-492	301	20	the	the	DET
ftr-492	301	21	demand	demand	NOUN
ftr-492	301	22	note	note	NOUN
ftr-492	301	23	.	.	PUNCT
ftr-492	302	1	the	the	DET
ftr-492	302	2	service	service	NOUN
ftr-492	302	3	attempted	attempt	VERB
ftr-492	302	4	to	to	PART
ftr-492	302	5	impose	impose	VERB
ftr-492	302	6	certain	certain	ADJ
ftr-492	302	7	limitations	limitation	NOUN
ftr-492	302	8	regarding	regard	VERB
ftr-492	302	9	the	the	DET
ftr-492	302	10	use	use	NOUN
ftr-492	302	11	of	of	ADP
ftr-492	302	12	demand	demand	NOUN
ftr-492	302	13	notes	note	NOUN
ftr-492	302	14	in	in	ADP
ftr-492	302	15	a	a	DET
ftr-492	302	16	recent	recent	ADJ
ftr-492	302	17	general	general	ADJ
ftr-492	302	18	counsel	counsel	NOUN
ftr-492	302	19	memorandum	memorandum	NOUN
ftr-492	302	20	regarding	regard	VERB
ftr-492	302	21	advance	advance	NOUN
ftr-492	302	22	rulings	ruling	NOUN
ftr-492	302	23	on	on	ADP
ftr-492	302	24	partnership	partnership	NOUN
ftr-492	302	25	status	status	NOUN
ftr-492	302	26	in	in	ADP
ftr-492	302	27	situations	situation	NOUN
ftr-492	302	28	where	where	SCONJ
ftr-492	302	29	the	the	DET
ftr-492	302	30	general	general	ADJ
ftr-492	302	31	partner	partner	NOUN
ftr-492	302	32	is	be	AUX
ftr-492	302	33	capitalized	capitalize	VERB
ftr-492	302	34	with	with	ADP
ftr-492	302	35	a	a	DET
ftr-492	302	36	demand	demand	NOUN
ftr-492	302	37	note	note	NOUN
ftr-492	302	38	.	.	PUNCT
ftr-492	302	39	"	"	PUNCT
ftr-492	303	1	among	among	ADP
ftr-492	303	2	other	other	ADJ
ftr-492	303	3	things	thing	NOUN
ftr-492	303	4	,	,	PUNCT
ftr-492	303	5	the	the	DET
ftr-492	303	6	memorandum	memorandum	NOUN
ftr-492	303	7	requires	require	VERB
ftr-492	303	8	that	that	SCONJ
ftr-492	303	9	the	the	DET
ftr-492	303	10	note	note	NOUN
ftr-492	303	11	be	be	AUX
ftr-492	303	12	negotiable	negotiable	ADJ
ftr-492	303	13	within	within	ADP
ftr-492	303	14	the	the	DET
ftr-492	303	15	meaning	meaning	NOUN
ftr-492	303	16	of	of	ADP
ftr-492	303	17	the	the	DET
ftr-492	303	18	applicable	applicable	ADJ
ftr-492	303	19	state	state	NOUN
ftr-492	303	20	version	version	NOUN
ftr-492	303	21	of	of	ADP
ftr-492	303	22	the	the	DET
ftr-492	303	23	uniform	uniform	ADJ
ftr-492	303	24	commercial	commercial	PROPN
ftr-492	303	25	code	code	PROPN
ftr-492	303	26	,	,	PUNCT
ftr-492	303	27	that	that	SCONJ
ftr-492	303	28	it	it	PRON
ftr-492	303	29	be	be	VERB
ftr-492	303	30	payable	payable	ADJ
ftr-492	303	31	immediately	immediately	ADV
ftr-492	303	32	upon	upon	SCONJ
ftr-492	303	33	demand	demand	NOUN
ftr-492	303	34	and	and	CCONJ
ftr-492	303	35	that	that	SCONJ
ftr-492	303	36	it	it	PRON
ftr-492	303	37	accrue	accrue	VERB
ftr-492	303	38	interest	interest	NOUN
ftr-492	303	39	(	(	PUNCT
ftr-492	303	40	which	which	PRON
ftr-492	303	41	compounds	compound	VERB
ftr-492	303	42	if	if	SCONJ
ftr-492	303	43	not	not	PART
ftr-492	303	44	paid	pay	VERB
ftr-492	303	45	when	when	SCONJ
ftr-492	303	46	due	due	ADJ
ftr-492	303	47	)	)	PUNCT
ftr-492	303	48	at	at	ADP
ftr-492	303	49	a	a	DET
ftr-492	303	50	"	"	PUNCT
ftr-492	303	51	reasonable	reasonable	ADJ
ftr-492	303	52	market	market	NOUN
ftr-492	303	53	rate	rate	NOUN
ftr-492	303	54	.	.	PUNCT
ftr-492	303	55	4	4	NUM
ftr-492	303	56	in	in	ADP
ftr-492	303	57	the	the	DET
ftr-492	303	58	abstract	abstract	NOUN
ftr-492	303	59	,	,	PUNCT
ftr-492	303	60	these	these	PRON
ftr-492	303	61	may	may	AUX
ftr-492	303	62	be	be	AUX
ftr-492	303	63	reasonable	reasonable	ADJ
ftr-492	303	64	requirements	requirement	NOUN
ftr-492	303	65	so	so	SCONJ
ftr-492	303	66	that	that	SCONJ
ftr-492	303	67	the	the	DET
ftr-492	303	68	service	service	NOUN
ftr-492	303	69	will	will	AUX
ftr-492	303	70	have	have	VERB
ftr-492	303	71	some	some	DET
ftr-492	303	72	assurance	assurance	NOUN
ftr-492	303	73	that	that	PRON
ftr-492	303	74	the	the	DET
ftr-492	303	75	note	note	NOUN
ftr-492	303	76	is	be	AUX
ftr-492	303	77	worth	worth	ADJ
ftr-492	303	78	its	its	PRON
ftr-492	303	79	face	face	NOUN
ftr-492	303	80	amount	amount	NOUN
ftr-492	303	81	for	for	ADP
ftr-492	303	82	purposes	purpose	NOUN
ftr-492	303	83	of	of	ADP
ftr-492	303	84	advance	advance	NOUN
ftr-492	303	85	rulings	ruling	NOUN
ftr-492	303	86	.	.	PUNCT
ftr-492	304	1	however	however	ADV
ftr-492	304	2	,	,	PUNCT
ftr-492	304	3	as	as	ADP
ftr-492	304	4	a	a	DET
ftr-492	304	5	substantive	substantive	ADJ
ftr-492	304	6	matter	matter	NOUN
ftr-492	304	7	,	,	PUNCT
ftr-492	304	8	such	such	ADJ
ftr-492	304	9	requirements	requirement	NOUN
ftr-492	304	10	do	do	AUX
ftr-492	304	11	not	not	PART
ftr-492	304	12	seem	seem	VERB
ftr-492	304	13	to	to	PART
ftr-492	304	14	be	be	AUX
ftr-492	304	15	absolutely	absolutely	ADV
ftr-492	304	16	necessary	necessary	ADJ
ftr-492	304	17	,	,	PUNCT
ftr-492	304	18	provided	provide	VERB
ftr-492	304	19	that	that	SCONJ
ftr-492	304	20	such	such	ADJ
ftr-492	304	21	factors	factor	NOUN
ftr-492	304	22	are	be	AUX
ftr-492	304	23	taken	take	VERB
ftr-492	304	24	into	into	ADP
ftr-492	304	25	account	account	NOUN
ftr-492	304	26	in	in	ADP
ftr-492	304	27	valuing	value	VERB
ftr-492	304	28	the	the	DET
ftr-492	304	29	note	note	NOUN
ftr-492	304	30	.	.	PUNCT
ftr-492	305	1	for	for	ADP
ftr-492	305	2	instance	instance	NOUN
ftr-492	305	3	,	,	PUNCT
ftr-492	305	4	it	it	PRON
ftr-492	305	5	is	be	AUX
ftr-492	305	6	arguable	arguable	ADJ
ftr-492	305	7	that	that	SCONJ
ftr-492	305	8	negotiability	negotiability	NOUN
ftr-492	305	9	should	should	AUX
ftr-492	305	10	be	be	AUX
ftr-492	305	11	irrelevant	irrelevant	ADJ
ftr-492	305	12	,	,	PUNCT
ftr-492	305	13	since	since	SCONJ
ftr-492	305	14	negotiability	negotiability	NOUN
ftr-492	305	15	only	only	ADV
ftr-492	305	16	affects	affect	VERB
ftr-492	305	17	the	the	DET
ftr-492	305	18	liquidity	liquidity	NOUN
ftr-492	305	19	of	of	ADP
ftr-492	305	20	the	the	DET
ftr-492	305	21	note	note	NOUN
ftr-492	305	22	,	,	PUNCT
ftr-492	305	23	which	which	PRON
ftr-492	305	24	would	would	AUX
ftr-492	305	25	not	not	PART
ftr-492	305	26	seem	seem	VERB
ftr-492	305	27	to	to	PART
ftr-492	305	28	be	be	AUX
ftr-492	305	29	a	a	DET
ftr-492	305	30	particularly	particularly	ADV
ftr-492	305	31	material	material	ADJ
ftr-492	305	32	factor	factor	NOUN
ftr-492	305	33	in	in	ADP
ftr-492	305	34	valuing	value	VERB
ftr-492	305	35	a	a	DET
ftr-492	305	36	note	note	NOUN
ftr-492	305	37	payable	payable	ADJ
ftr-492	305	38	on	on	ADP
ftr-492	305	39	demand	demand	NOUN
ftr-492	305	40	.	.	PUNCT
ftr-492	306	1	in	in	ADP
ftr-492	306	2	the	the	DET
ftr-492	306	3	case	case	NOUN
ftr-492	306	4	of	of	ADP
ftr-492	306	5	the	the	DET
ftr-492	306	6	interest	interest	NOUN
ftr-492	306	7	requirement	requirement	NOUN
ftr-492	306	8	,	,	PUNCT
ftr-492	306	9	it	it	PRON
ftr-492	306	10	is	be	AUX
ftr-492	306	11	unclear	unclear	ADJ
ftr-492	306	12	whether	whether	SCONJ
ftr-492	306	13	the	the	DET
ftr-492	306	14	service	service	NOUN
ftr-492	306	15	wants	want	VERB
ftr-492	306	16	the	the	DET
ftr-492	306	17	note	note	NOUN
ftr-492	306	18	to	to	PART
ftr-492	306	19	bear	bear	VERB
ftr-492	306	20	interest	interest	NOUN
ftr-492	306	21	from	from	ADP
ftr-492	306	22	the	the	DET
ftr-492	306	23	date	date	NOUN
ftr-492	306	24	of	of	ADP
ftr-492	306	25	issuance	issuance	NOUN
ftr-492	306	26	or	or	CCONJ
ftr-492	306	27	the	the	DET
ftr-492	306	28	date	date	NOUN
ftr-492	306	29	of	of	ADP
ftr-492	306	30	demand	demand	NOUN
ftr-492	306	31	.	.	PUNCT
ftr-492	307	1	3	3	NUM
ftr-492	307	2	if	if	SCONJ
ftr-492	307	3	the	the	DET
ftr-492	307	4	former	former	ADJ
ftr-492	307	5	reading	reading	NOUN
ftr-492	307	6	was	be	AUX
ftr-492	307	7	41	41	NUM
ftr-492	307	8	.	.	PUNCT
ftr-492	308	1	g.c.m	g.c.m	PROPN
ftr-492	308	2	.	.	PUNCT
ftr-492	309	1	39798	39798	NUM
ftr-492	309	2	(	(	PUNCT
ftr-492	309	3	oct	oct	PROPN
ftr-492	309	4	.	.	PROPN
ftr-492	309	5	24	24	NUM
ftr-492	309	6	,	,	PUNCT
ftr-492	309	7	1989	1989	NUM
ftr-492	309	8	)	)	PUNCT
ftr-492	309	9	.	.	PUNCT
ftr-492	310	1	42	42	NUM
ftr-492	310	2	.	.	PUNCT
ftr-492	311	1	i	i	PRON
ftr-492	311	2	d.	d.	PROPN
ftr-492	311	3	see	see	VERB
ftr-492	311	4	also	also	ADV
ftr-492	311	5	i.r.s	i.r.s	PROPN
ftr-492	311	6	.	.	PUNCT
ftr-492	312	1	technical	technical	ADJ
ftr-492	312	2	advice	advice	NOUN
ftr-492	312	3	memorandum	memorandum	NOUN
ftr-492	312	4	9217007	9217007	NUM
ftr-492	312	5	(	(	PUNCT
ftr-492	312	6	jan	jan	PROPN
ftr-492	312	7	.	.	PROPN
ftr-492	312	8	3	3	NUM
ftr-492	312	9	,	,	PUNCT
ftr-492	312	10	1992	1992	NUM
ftr-492	312	11	)	)	PUNCT
ftr-492	312	12	.	.	PUNCT
ftr-492	313	1	holding	hold	VERB
ftr-492	313	2	that	that	SCONJ
ftr-492	313	3	a	a	DET
ftr-492	313	4	non	non	ADJ
ftr-492	313	5	-	-	ADJ
ftr-492	313	6	interest	interest	ADJ
ftr-492	313	7	bearing	bearing	NOUN
ftr-492	313	8	demand	demand	NOUN
ftr-492	313	9	note	note	NOUN
ftr-492	313	10	did	do	AUX
ftr-492	313	11	not	not	PART
ftr-492	313	12	constitute	constitute	VERB
ftr-492	313	13	good	good	ADJ
ftr-492	313	14	equity	equity	NOUN
ftr-492	313	15	capital	capital	NOUN
ftr-492	313	16	for	for	ADP
ftr-492	313	17	a	a	DET
ftr-492	313	18	netherlands	netherlands	PROPN
ftr-492	313	19	antilles	antilles	PROPN
ftr-492	313	20	finance	finance	PROPN
ftr-492	313	21	subsidiary	subsidiary	NOUN
ftr-492	313	22	.	.	PUNCT
ftr-492	314	1	although	although	SCONJ
ftr-492	314	2	the	the	DET
ftr-492	314	3	demand	demand	NOUN
ftr-492	314	4	note	note	NOUN
ftr-492	314	5	was	be	AUX
ftr-492	314	6	essentially	essentially	ADV
ftr-492	314	7	the	the	DET
ftr-492	314	8	same	same	ADJ
ftr-492	314	9	in	in	ADP
ftr-492	314	10	substance	substance	NOUN
ftr-492	314	11	as	as	SCONJ
ftr-492	314	12	the	the	DET
ftr-492	314	13	demand	demand	NOUN
ftr-492	314	14	notes	note	NOUN
ftr-492	314	15	used	use	VERB
ftr-492	314	16	to	to	PART
ftr-492	314	17	capitalize	capitalize	VERB
ftr-492	314	18	corporate	corporate	ADJ
ftr-492	314	19	general	general	ADJ
ftr-492	314	20	partners	partner	NOUN
ftr-492	314	21	,	,	PUNCT
ftr-492	314	22	the	the	DET
ftr-492	314	23	service	service	NOUN
ftr-492	314	24	concluded	conclude	VERB
ftr-492	314	25	that	that	SCONJ
ftr-492	314	26	the	the	DET
ftr-492	314	27	note	note	NOUN
ftr-492	314	28	was	be	AUX
ftr-492	314	29	a	a	DET
ftr-492	314	30	"	"	PUNCT
ftr-492	314	31	nullity	nullity	NOUN
ftr-492	314	32	,	,	PUNCT
ftr-492	314	33	"	"	PUNCT
ftr-492	314	34	relying	rely	VERB
ftr-492	314	35	in	in	ADP
ftr-492	314	36	part	part	NOUN
ftr-492	314	37	on	on	ADP
ftr-492	314	38	the	the	DET
ftr-492	314	39	failure	failure	NOUN
ftr-492	314	40	of	of	ADP
ftr-492	314	41	the	the	DET
ftr-492	314	42	note	note	NOUN
ftr-492	314	43	to	to	PART
ftr-492	314	44	bear	bear	VERB
ftr-492	314	45	interest	interest	NOUN
ftr-492	314	46	.	.	PUNCT
ftr-492	315	1	43	43	NUM
ftr-492	315	2	.	.	PUNCT
ftr-492	316	1	unfortunately	unfortunately	ADV
ftr-492	316	2	,	,	PUNCT
ftr-492	316	3	the	the	DET
ftr-492	316	4	service	service	NOUN
ftr-492	316	5	's	's	PART
ftr-492	316	6	private	private	ADJ
ftr-492	316	7	letter	letter	NOUN
ftr-492	316	8	rulings	ruling	NOUN
ftr-492	316	9	do	do	AUX
ftr-492	316	10	not	not	PART
ftr-492	316	11	seem	seem	VERB
ftr-492	316	12	to	to	PART
ftr-492	316	13	resolve	resolve	VERB
ftr-492	316	14	that	that	DET
ftr-492	316	15	ambiguity	ambiguity	NOUN
ftr-492	316	16	.	.	PUNCT
ftr-492	317	1	see	see	VERB
ftr-492	317	2	,	,	PUNCT
ftr-492	317	3	e.g.	e.g.	ADV
ftr-492	317	4	,	,	PUNCT
ftr-492	317	5	priv	priv	PROPN
ftr-492	317	6	.	.	PUNCT
ftr-492	318	1	let	let	VERB
ftr-492	318	2	.	.	PUNCT
ftr-492	319	1	rul	rul	NOUN
ftr-492	319	2	.	.	PUNCT
ftr-492	320	1	8942085	8942085	NUM
ftr-492	320	2	(	(	PUNCT
ftr-492	320	3	july	july	PROPN
ftr-492	320	4	27	27	NUM
ftr-492	320	5	,	,	PUNCT
ftr-492	320	6	1989)priv	1989)priv	NUM
ftr-492	320	7	.	.	PUNCT
ftr-492	321	1	let	let	VERB
ftr-492	321	2	.	.	PUNCT
ftr-492	322	1	rul	rul	NOUN
ftr-492	322	2	.	.	PUNCT
ftr-492	323	1	9021009	9021009	NUM
ftr-492	323	2	(	(	PUNCT
ftr-492	323	3	feb	feb	PROPN
ftr-492	323	4	.	.	PROPN
ftr-492	323	5	20	20	NUM
ftr-492	323	6	,	,	PUNCT
ftr-492	323	7	1990	1990	NUM
ftr-492	323	8	)	)	PUNCT
ftr-492	323	9	.	.	PUNCT
ftr-492	324	1	the	the	DET
ftr-492	324	2	author	author	NOUN
ftr-492	324	3	has	have	AUX
ftr-492	324	4	been	be	AUX
ftr-492	324	5	advised	advise	VERB
ftr-492	324	6	informally	informally	ADV
ftr-492	324	7	by	by	ADP
ftr-492	324	8	service	service	NOUN
ftr-492	324	9	officials	official	NOUN
ftr-492	324	10	that	that	SCONJ
ftr-492	324	11	the	the	DET
ftr-492	324	12	service	service	NOUN
ftr-492	324	13	's	's	PART
ftr-492	324	14	position	position	NOUN
ftr-492	324	15	is	be	AUX
ftr-492	324	16	that	that	SCONJ
ftr-492	324	17	interest	interest	NOUN
ftr-492	324	18	should	should	AUX
ftr-492	324	19	run	run	VERB
ftr-492	324	20	from	from	ADP
ftr-492	324	21	the	the	DET
ftr-492	324	22	date	date	NOUN
ftr-492	324	23	of	of	ADP
ftr-492	324	24	issuance	issuance	NOUN
ftr-492	324	25	.	.	PUNCT
ftr-492	325	1	19931	19931	NUM
ftr-492	325	2	florida	florida	PROPN
ftr-492	325	3	tax	tax	PROPN
ftr-492	325	4	review	review	NOUN
ftr-492	325	5	intended	intend	VERB
ftr-492	325	6	,	,	PUNCT
ftr-492	325	7	the	the	DET
ftr-492	325	8	service	service	NOUN
ftr-492	325	9	's	's	PART
ftr-492	325	10	position	position	NOUN
ftr-492	325	11	would	would	AUX
ftr-492	325	12	not	not	PART
ftr-492	325	13	be	be	AUX
ftr-492	325	14	reasonable	reasonable	ADJ
ftr-492	325	15	,	,	PUNCT
ftr-492	325	16	since	since	SCONJ
ftr-492	325	17	it	it	PRON
ftr-492	325	18	would	would	AUX
ftr-492	325	19	be	be	AUX
ftr-492	325	20	tantamount	tantamount	ADJ
ftr-492	325	21	to	to	ADP
ftr-492	325	22	either	either	DET
ftr-492	325	23	(	(	PUNCT
ftr-492	325	24	i	i	NOUN
ftr-492	325	25	)	)	PUNCT
ftr-492	325	26	requiring	require	VERB
ftr-492	325	27	an	an	DET
ftr-492	325	28	increasing	increase	VERB
ftr-492	325	29	amount	amount	NOUN
ftr-492	325	30	of	of	ADP
ftr-492	325	31	net	net	ADJ
ftr-492	325	32	worth	worth	ADJ
ftr-492	325	33	due	due	ADP
ftr-492	325	34	to	to	ADP
ftr-492	325	35	the	the	DET
ftr-492	325	36	mere	mere	ADJ
ftr-492	325	37	passage	passage	NOUN
ftr-492	325	38	of	of	ADP
ftr-492	325	39	time	time	NOUN
ftr-492	325	40	(	(	PUNCT
ftr-492	325	41	where	where	SCONJ
ftr-492	325	42	the	the	DET
ftr-492	325	43	interest	interest	NOUN
ftr-492	325	44	accrues	accrue	VERB
ftr-492	325	45	but	but	CCONJ
ftr-492	325	46	is	be	AUX
ftr-492	325	47	not	not	PART
ftr-492	325	48	paid	pay	VERB
ftr-492	325	49	currently	currently	ADV
ftr-492	325	50	)	)	PUNCT
ftr-492	325	51	,	,	PUNCT
ftr-492	325	52	which	which	PRON
ftr-492	325	53	is	be	AUX
ftr-492	325	54	not	not	PART
ftr-492	325	55	required	require	VERB
ftr-492	325	56	where	where	SCONJ
ftr-492	325	57	the	the	DET
ftr-492	325	58	general	general	ADJ
ftr-492	325	59	partner	partner	NOUN
ftr-492	325	60	is	be	AUX
ftr-492	325	61	capitalized	capitalize	VERB
ftr-492	325	62	with	with	ADP
ftr-492	325	63	other	other	ADJ
ftr-492	325	64	types	type	NOUN
ftr-492	325	65	of	of	ADP
ftr-492	325	66	assets	asset	NOUN
ftr-492	325	67	,	,	PUNCT
ftr-492	325	68	or	or	CCONJ
ftr-492	325	69	(	(	PUNCT
ftr-492	325	70	ii	ii	NOUN
ftr-492	325	71	)	)	PUNCT
ftr-492	325	72	requiring	require	VERB
ftr-492	325	73	circular	circular	ADJ
ftr-492	325	74	flows	flow	NOUN
ftr-492	325	75	of	of	ADP
ftr-492	325	76	cash	cash	NOUN
ftr-492	325	77	(	(	PUNCT
ftr-492	325	78	where	where	SCONJ
ftr-492	325	79	the	the	DET
ftr-492	325	80	note	note	NOUN
ftr-492	325	81	pays	pay	VERB
ftr-492	325	82	interest	interest	NOUN
ftr-492	325	83	on	on	ADP
ftr-492	325	84	a	a	DET
ftr-492	325	85	current	current	ADJ
ftr-492	325	86	basis	basis	NOUN
ftr-492	325	87	,	,	PUNCT
ftr-492	325	88	in	in	ADP
ftr-492	325	89	which	which	DET
ftr-492	325	90	event	event	NOUN
ftr-492	325	91	the	the	DET
ftr-492	325	92	cash	cash	NOUN
ftr-492	325	93	presumably	presumably	ADV
ftr-492	325	94	would	would	AUX
ftr-492	325	95	be	be	AUX
ftr-492	325	96	dividended	dividende	VERB
ftr-492	325	97	back	back	ADV
ftr-492	325	98	to	to	ADP
ftr-492	325	99	the	the	DET
ftr-492	325	100	shareholder	shareholder	NOUN
ftr-492	325	101	)	)	PUNCT
ftr-492	325	102	,	,	PUNCT
ftr-492	325	103	which	which	PRON
ftr-492	325	104	would	would	AUX
ftr-492	325	105	not	not	PART
ftr-492	325	106	add	add	VERB
ftr-492	325	107	any	any	DET
ftr-492	325	108	substance	substance	NOUN
ftr-492	325	109	to	to	ADP
ftr-492	325	110	the	the	DET
ftr-492	325	111	general	general	ADJ
ftr-492	325	112	partner	partner	NOUN
ftr-492	325	113	.	.	PUNCT
ftr-492	326	1	4	4	X
ftr-492	326	2	.	.	X
ftr-492	326	3	multiple	multiple	ADJ
ftr-492	326	4	partnership	partnership	NOUN
ftr-492	326	5	interests.-another	interests.-another	NOUN
ftr-492	326	6	issue	issue	NOUN
ftr-492	326	7	that	that	PRON
ftr-492	326	8	frequently	frequently	ADV
ftr-492	326	9	arises	arise	VERB
ftr-492	326	10	is	be	AUX
ftr-492	326	11	whether	whether	SCONJ
ftr-492	326	12	the	the	DET
ftr-492	326	13	net	net	ADJ
ftr-492	326	14	worth	worth	NOUN
ftr-492	326	15	of	of	ADP
ftr-492	326	16	a	a	DET
ftr-492	326	17	general	general	ADJ
ftr-492	326	18	partner	partner	NOUN
ftr-492	326	19	for	for	ADP
ftr-492	326	20	"	"	PUNCT
ftr-492	326	21	substantial	substantial	ADJ
ftr-492	326	22	assets	asset	NOUN
ftr-492	326	23	"	"	PUNCT
ftr-492	326	24	purposes	purpose	NOUN
ftr-492	326	25	may	may	AUX
ftr-492	326	26	be	be	AUX
ftr-492	326	27	measured	measure	VERB
ftr-492	326	28	taking	take	VERB
ftr-492	326	29	into	into	ADP
ftr-492	326	30	account	account	NOUN
ftr-492	326	31	the	the	DET
ftr-492	326	32	value	value	NOUN
ftr-492	326	33	of	of	ADP
ftr-492	326	34	its	its	PRON
ftr-492	326	35	interests	interest	NOUN
ftr-492	326	36	in	in	ADP
ftr-492	326	37	other	other	ADJ
ftr-492	326	38	partnerships	partnership	NOUN
ftr-492	326	39	in	in	ADP
ftr-492	326	40	which	which	PRON
ftr-492	326	41	it	it	PRON
ftr-492	326	42	is	be	AUX
ftr-492	326	43	a	a	DET
ftr-492	326	44	general	general	ADJ
ftr-492	326	45	partner	partner	NOUN
ftr-492	326	46	.	.	PUNCT
ftr-492	327	1	regulations	regulation	NOUN
ftr-492	327	2	section	section	VERB
ftr-492	327	3	301.7701	301.7701	NUM
ftr-492	327	4	-	-	SYM
ftr-492	327	5	2(d)(1	2(d)(1	NUM
ftr-492	327	6	)	)	PUNCT
ftr-492	327	7	expressly	expressly	ADV
ftr-492	327	8	provides	provide	VERB
ftr-492	327	9	that	that	SCONJ
ftr-492	327	10	the	the	DET
ftr-492	327	11	net	net	ADJ
ftr-492	327	12	worth	worth	NOUN
ftr-492	327	13	of	of	ADP
ftr-492	327	14	the	the	DET
ftr-492	327	15	general	general	ADJ
ftr-492	327	16	partner	partner	NOUN
ftr-492	327	17	should	should	AUX
ftr-492	327	18	be	be	AUX
ftr-492	327	19	determined	determine	VERB
ftr-492	327	20	without	without	ADP
ftr-492	327	21	regard	regard	NOUN
ftr-492	327	22	to	to	ADP
ftr-492	327	23	the	the	DET
ftr-492	327	24	value	value	NOUN
ftr-492	327	25	of	of	ADP
ftr-492	327	26	the	the	DET
ftr-492	327	27	general	general	ADJ
ftr-492	327	28	partner	partner	NOUN
ftr-492	327	29	's	's	PART
ftr-492	327	30	interest	interest	NOUN
ftr-492	327	31	in	in	ADP
ftr-492	327	32	the	the	DET
ftr-492	327	33	partnership	partnership	NOUN
ftr-492	327	34	whose	whose	DET
ftr-492	327	35	status	status	NOUN
ftr-492	327	36	is	be	AUX
ftr-492	327	37	in	in	ADP
ftr-492	327	38	question	question	NOUN
ftr-492	327	39	.	.	PUNCT
ftr-492	328	1	that	that	DET
ftr-492	328	2	rule	rule	NOUN
ftr-492	328	3	is	be	AUX
ftr-492	328	4	perfectly	perfectly	ADV
ftr-492	328	5	sensible	sensible	ADJ
ftr-492	328	6	,	,	PUNCT
ftr-492	328	7	since	since	SCONJ
ftr-492	328	8	that	that	DET
ftr-492	328	9	interest	interest	NOUN
ftr-492	328	10	presumably	presumably	ADV
ftr-492	328	11	would	would	AUX
ftr-492	328	12	be	be	AUX
ftr-492	328	13	worthless	worthless	ADJ
ftr-492	328	14	in	in	ADP
ftr-492	328	15	any	any	DET
ftr-492	328	16	situation	situation	NOUN
ftr-492	328	17	where	where	SCONJ
ftr-492	328	18	the	the	DET
ftr-492	328	19	creditors	creditor	NOUN
ftr-492	328	20	of	of	ADP
ftr-492	328	21	the	the	DET
ftr-492	328	22	partnership	partnership	NOUN
ftr-492	328	23	were	be	AUX
ftr-492	328	24	seeking	seek	VERB
ftr-492	328	25	to	to	PART
ftr-492	328	26	collect	collect	VERB
ftr-492	328	27	from	from	ADP
ftr-492	328	28	the	the	DET
ftr-492	328	29	general	general	ADJ
ftr-492	328	30	partner.44	partner.44	NOUN
ftr-492	328	31	however	however	ADV
ftr-492	328	32	,	,	PUNCT
ftr-492	328	33	the	the	DET
ftr-492	328	34	regulations	regulation	NOUN
ftr-492	328	35	do	do	AUX
ftr-492	328	36	not	not	PART
ftr-492	328	37	answer	answer	VERB
ftr-492	328	38	the	the	DET
ftr-492	328	39	question	question	NOUN
ftr-492	328	40	of	of	ADP
ftr-492	328	41	whether	whether	SCONJ
ftr-492	328	42	general	general	ADJ
ftr-492	328	43	partner	partner	NOUN
ftr-492	328	44	interests	interest	NOUN
ftr-492	328	45	in	in	ADP
ftr-492	328	46	other	other	ADJ
ftr-492	328	47	partnerships	partnership	NOUN
ftr-492	328	48	may	may	AUX
ftr-492	328	49	be	be	AUX
ftr-492	328	50	taken	take	VERB
ftr-492	328	51	into	into	ADP
ftr-492	328	52	account	account	NOUN
ftr-492	328	53	.	.	PUNCT
ftr-492	329	1	it	it	PRON
ftr-492	329	2	is	be	AUX
ftr-492	329	3	difficult	difficult	ADJ
ftr-492	329	4	to	to	PART
ftr-492	329	5	see	see	VERB
ftr-492	329	6	why	why	SCONJ
ftr-492	329	7	general	general	ADJ
ftr-492	329	8	partner	partner	NOUN
ftr-492	329	9	interests	interest	NOUN
ftr-492	329	10	in	in	ADP
ftr-492	329	11	other	other	ADJ
ftr-492	329	12	partnerships	partnership	NOUN
ftr-492	329	13	should	should	AUX
ftr-492	329	14	be	be	AUX
ftr-492	329	15	disregarded	disregard	VERB
ftr-492	329	16	for	for	ADP
ftr-492	329	17	this	this	DET
ftr-492	329	18	purpose	purpose	NOUN
ftr-492	329	19	.	.	PUNCT
ftr-492	330	1	general	general	ADJ
ftr-492	330	2	partner	partner	NOUN
ftr-492	330	3	interests	interest	NOUN
ftr-492	330	4	in	in	ADP
ftr-492	330	5	other	other	ADJ
ftr-492	330	6	partnerships	partnership	NOUN
ftr-492	330	7	represent	represent	VERB
ftr-492	330	8	assets	asset	NOUN
ftr-492	330	9	that	that	PRON
ftr-492	330	10	normally	normally	ADV
ftr-492	330	11	could	could	AUX
ftr-492	330	12	be	be	AUX
ftr-492	330	13	valued	value	VERB
ftr-492	330	14	and	and	CCONJ
ftr-492	330	15	,	,	PUNCT
ftr-492	330	16	subject	subject	ADJ
ftr-492	330	17	to	to	ADP
ftr-492	330	18	the	the	DET
ftr-492	330	19	likely	likely	ADJ
ftr-492	330	20	absence	absence	NOUN
ftr-492	330	21	of	of	ADP
ftr-492	330	22	liquidity	liquidity	NOUN
ftr-492	330	23	,	,	PUNCT
ftr-492	330	24	may	may	AUX
ftr-492	330	25	be	be	AUX
ftr-492	330	26	used	use	VERB
ftr-492	330	27	to	to	PART
ftr-492	330	28	satisfy	satisfy	VERB
ftr-492	330	29	the	the	DET
ftr-492	330	30	claims	claim	NOUN
ftr-492	330	31	of	of	ADP
ftr-492	330	32	creditors	creditor	NOUN
ftr-492	330	33	of	of	ADP
ftr-492	330	34	the	the	DET
ftr-492	330	35	partnership	partnership	NOUN
ftr-492	330	36	.	.	PUNCT
ftr-492	331	1	while	while	SCONJ
ftr-492	331	2	such	such	ADJ
ftr-492	331	3	interests	interest	NOUN
ftr-492	331	4	may	may	AUX
ftr-492	331	5	seem	seem	VERB
ftr-492	331	6	pregnant	pregnant	ADJ
ftr-492	331	7	with	with	ADP
ftr-492	331	8	liabilities	liability	NOUN
ftr-492	331	9	,	,	PUNCT
ftr-492	331	10	particularly	particularly	ADV
ftr-492	331	11	where	where	SCONJ
ftr-492	331	12	the	the	DET
ftr-492	331	13	entity	entity	NOUN
ftr-492	331	14	is	be	AUX
ftr-492	331	15	the	the	DET
ftr-492	331	16	sole	sole	ADJ
ftr-492	331	17	general	general	ADJ
ftr-492	331	18	partner	partner	NOUN
ftr-492	331	19	,	,	PUNCT
ftr-492	331	20	such	such	ADJ
ftr-492	331	21	liabilities	liability	NOUN
ftr-492	331	22	could	could	AUX
ftr-492	331	23	be	be	AUX
ftr-492	331	24	taken	take	VERB
ftr-492	331	25	into	into	ADP
ftr-492	331	26	account	account	NOUN
ftr-492	331	27	in	in	ADP
ftr-492	331	28	the	the	DET
ftr-492	331	29	valuation	valuation	NOUN
ftr-492	331	30	process	process	NOUN
ftr-492	331	31	.	.	PUNCT
ftr-492	332	1	certainly	certainly	ADV
ftr-492	332	2	it	it	PRON
ftr-492	332	3	is	be	AUX
ftr-492	332	4	difficult	difficult	ADJ
ftr-492	332	5	in	in	ADP
ftr-492	332	6	principle	principle	NOUN
ftr-492	332	7	to	to	PART
ftr-492	332	8	distinguish	distinguish	VERB
ftr-492	332	9	the	the	DET
ftr-492	332	10	situation	situation	NOUN
ftr-492	332	11	where	where	SCONJ
ftr-492	332	12	the	the	DET
ftr-492	332	13	entity	entity	NOUN
ftr-492	332	14	owns	own	VERB
ftr-492	332	15	a	a	DET
ftr-492	332	16	general	general	ADJ
ftr-492	332	17	partner	partner	NOUN
ftr-492	332	18	interest	interest	NOUN
ftr-492	332	19	in	in	ADP
ftr-492	332	20	another	another	DET
ftr-492	332	21	partnership	partnership	NOUN
ftr-492	332	22	that	that	PRON
ftr-492	332	23	conducts	conduct	VERB
ftr-492	332	24	an	an	DET
ftr-492	332	25	operating	operating	NOUN
ftr-492	332	26	business	business	NOUN
ftr-492	332	27	from	from	ADP
ftr-492	332	28	the	the	DET
ftr-492	332	29	situation	situation	NOUN
ftr-492	332	30	where	where	SCONJ
ftr-492	332	31	it	it	PRON
ftr-492	332	32	owns	own	VERB
ftr-492	332	33	the	the	DET
ftr-492	332	34	operating	operating	NOUN
ftr-492	332	35	business	business	NOUN
ftr-492	332	36	directly	directly	ADV
ftr-492	332	37	,	,	PUNCT
ftr-492	332	38	in	in	ADP
ftr-492	332	39	which	which	DET
ftr-492	332	40	case	case	NOUN
ftr-492	332	41	the	the	DET
ftr-492	332	42	fair	fair	ADJ
ftr-492	332	43	market	market	NOUN
ftr-492	332	44	value	value	NOUN
ftr-492	332	45	of	of	ADP
ftr-492	332	46	the	the	DET
ftr-492	332	47	business	business	NOUN
ftr-492	332	48	clearly	clearly	ADV
ftr-492	332	49	should	should	AUX
ftr-492	332	50	be	be	AUX
ftr-492	332	51	taken	take	VERB
ftr-492	332	52	into	into	ADP
ftr-492	332	53	account	account	NOUN
ftr-492	332	54	.	.	PUNCT
ftr-492	333	1	in	in	ADP
ftr-492	333	2	either	either	DET
ftr-492	333	3	case	case	NOUN
ftr-492	333	4	,	,	PUNCT
ftr-492	333	5	the	the	DET
ftr-492	333	6	entity	entity	NOUN
ftr-492	333	7	would	would	AUX
ftr-492	333	8	have	have	VERB
ftr-492	333	9	personal	personal	ADJ
ftr-492	333	10	liability	liability	NOUN
ftr-492	333	11	for	for	ADP
ftr-492	333	12	the	the	DET
ftr-492	333	13	liabilities	liability	NOUN
ftr-492	333	14	of	of	ADP
ftr-492	333	15	the	the	DET
ftr-492	333	16	business	business	NOUN
ftr-492	333	17	,	,	PUNCT
ftr-492	333	18	the	the	DET
ftr-492	333	19	only	only	ADJ
ftr-492	333	20	difference	difference	NOUN
ftr-492	333	21	being	be	AUX
ftr-492	333	22	that	that	PRON
ftr-492	333	23	in	in	ADP
ftr-492	333	24	the	the	DET
ftr-492	333	25	direct	direct	ADJ
ftr-492	333	26	ownership	ownership	NOUN
ftr-492	333	27	case	case	NOUN
ftr-492	333	28	the	the	DET
ftr-492	333	29	creditors	creditor	NOUN
ftr-492	333	30	with	with	ADP
ftr-492	333	31	respect	respect	NOUN
ftr-492	333	32	to	to	ADP
ftr-492	333	33	the	the	DET
ftr-492	333	34	business	business	NOUN
ftr-492	333	35	generally	generally	ADV
ftr-492	333	36	would	would	AUX
ftr-492	333	37	not	not	PART
ftr-492	333	38	have	have	VERB
ftr-492	333	39	to	to	PART
ftr-492	333	40	exhaust	exhaust	VERB
ftr-492	333	41	the	the	DET
ftr-492	333	42	assets	asset	NOUN
ftr-492	333	43	used	use	VERB
ftr-492	333	44	in	in	ADP
ftr-492	333	45	the	the	DET
ftr-492	333	46	business	business	NOUN
ftr-492	333	47	before	before	ADP
ftr-492	333	48	going	go	VERB
ftr-492	333	49	after	after	ADP
ftr-492	333	50	the	the	DET
ftr-492	333	51	entity	entity	NOUN
ftr-492	333	52	's	's	PART
ftr-492	333	53	other	other	ADJ
ftr-492	333	54	assets	asset	NOUN
ftr-492	333	55	.	.	PUNCT
ftr-492	334	1	44	44	NUM
ftr-492	334	2	.	.	PUNCT
ftr-492	335	1	creditors	creditor	NOUN
ftr-492	335	2	of	of	ADP
ftr-492	335	3	a	a	DET
ftr-492	335	4	partnership	partnership	NOUN
ftr-492	335	5	normally	normally	ADV
ftr-492	335	6	may	may	AUX
ftr-492	335	7	not	not	PART
ftr-492	335	8	seek	seek	VERB
ftr-492	335	9	payment	payment	NOUN
ftr-492	335	10	from	from	ADP
ftr-492	335	11	a	a	DET
ftr-492	335	12	general	general	ADJ
ftr-492	335	13	partner	partner	NOUN
ftr-492	335	14	in	in	ADP
ftr-492	335	15	respect	respect	NOUN
ftr-492	335	16	of	of	ADP
ftr-492	335	17	a	a	DET
ftr-492	335	18	partnership	partnership	NOUN
ftr-492	335	19	liability	liability	NOUN
ftr-492	335	20	until	until	SCONJ
ftr-492	335	21	they	they	PRON
ftr-492	335	22	have	have	AUX
ftr-492	335	23	first	first	ADV
ftr-492	335	24	attempted	attempt	VERB
ftr-492	335	25	to	to	PART
ftr-492	335	26	collect	collect	VERB
ftr-492	335	27	from	from	ADP
ftr-492	335	28	the	the	DET
ftr-492	335	29	partnership	partnership	NOUN
ftr-492	335	30	and	and	CCONJ
ftr-492	335	31	exhausted	exhaust	VERB
ftr-492	335	32	all	all	DET
ftr-492	335	33	the	the	DET
ftr-492	335	34	partnership	partnership	NOUN
ftr-492	335	35	's	's	PART
ftr-492	335	36	assets	asset	NOUN
ftr-492	335	37	.	.	PUNCT
ftr-492	336	1	however	however	ADV
ftr-492	336	2	,	,	PUNCT
ftr-492	336	3	once	once	SCONJ
ftr-492	336	4	the	the	DET
ftr-492	336	5	partnership	partnership	NOUN
ftr-492	336	6	's	's	PART
ftr-492	336	7	assets	asset	NOUN
ftr-492	336	8	have	have	AUX
ftr-492	336	9	been	be	AUX
ftr-492	336	10	exhausted	exhaust	VERB
ftr-492	336	11	,	,	PUNCT
ftr-492	336	12	the	the	DET
ftr-492	336	13	general	general	ADJ
ftr-492	336	14	partner	partner	NOUN
ftr-492	336	15	's	's	PART
ftr-492	336	16	interest	interest	NOUN
ftr-492	336	17	could	could	AUX
ftr-492	336	18	not	not	PART
ftr-492	336	19	have	have	VERB
ftr-492	336	20	any	any	DET
ftr-492	336	21	positive	positive	ADJ
ftr-492	336	22	value	value	NOUN
ftr-492	336	23	(	(	PUNCT
ftr-492	336	24	and	and	CCONJ
ftr-492	336	25	it	it	PRON
ftr-492	336	26	actually	actually	ADV
ftr-492	336	27	would	would	AUX
ftr-492	336	28	represent	represent	VERB
ftr-492	336	29	a	a	DET
ftr-492	336	30	liability	liability	NOUN
ftr-492	336	31	)	)	PUNCT
ftr-492	336	32	.	.	PUNCT
ftr-492	337	1	[	[	X
ftr-492	337	2	vol	vol	NOUN
ftr-492	337	3	1:4	1:4	NUM
ftr-492	337	4	lingering	linger	VERB
ftr-492	337	5	partnership	partnership	NOUN
ftr-492	337	6	classification	classification	NOUN
ftr-492	337	7	issues	issue	NOUN
ftr-492	337	8	historically	historically	ADV
ftr-492	337	9	,	,	PUNCT
ftr-492	337	10	the	the	DET
ftr-492	337	11	service	service	NOUN
ftr-492	337	12	looked	look	VERB
ftr-492	337	13	askance	askance	NOUN
ftr-492	337	14	at	at	ADP
ftr-492	337	15	a	a	DET
ftr-492	337	16	general	general	ADJ
ftr-492	337	17	partner	partner	NOUN
ftr-492	337	18	taking	take	VERB
ftr-492	337	19	the	the	DET
ftr-492	337	20	value	value	NOUN
ftr-492	337	21	of	of	ADP
ftr-492	337	22	its	its	PRON
ftr-492	337	23	interests	interest	NOUN
ftr-492	337	24	in	in	ADP
ftr-492	337	25	other	other	ADJ
ftr-492	337	26	partnerships	partnership	NOUN
ftr-492	337	27	into	into	ADP
ftr-492	337	28	account	account	NOUN
ftr-492	337	29	.	.	PUNCT
ftr-492	338	1	the	the	DET
ftr-492	338	2	service	service	NOUN
ftr-492	338	3	's	's	PART
ftr-492	338	4	long	long	ADV
ftr-492	338	5	-	-	PUNCT
ftr-492	338	6	standing	stand	VERB
ftr-492	338	7	ruling	rule	VERB
ftr-492	338	8	policy	policy	NOUN
ftr-492	338	9	,	,	PUNCT
ftr-492	338	10	as	as	SCONJ
ftr-492	338	11	reflected	reflect	VERB
ftr-492	338	12	in	in	ADP
ftr-492	338	13	revenue	revenue	NOUN
ftr-492	338	14	procedure	procedure	NOUN
ftr-492	338	15	72	72	NUM
ftr-492	338	16	-	-	SYM
ftr-492	338	17	13	13	NUM
ftr-492	338	18	,	,	PUNCT
ftr-492	338	19	was	be	AUX
ftr-492	338	20	to	to	PART
ftr-492	338	21	exclude	exclude	VERB
ftr-492	338	22	the	the	DET
ftr-492	338	23	value	value	NOUN
ftr-492	338	24	of	of	ADP
ftr-492	338	25	such	such	ADJ
ftr-492	338	26	interests	interest	NOUN
ftr-492	338	27	in	in	ADP
ftr-492	338	28	determining	determine	VERB
ftr-492	338	29	whether	whether	SCONJ
ftr-492	338	30	the	the	DET
ftr-492	338	31	general	general	ADJ
ftr-492	338	32	partner	partner	NOUN
ftr-492	338	33	satisfied	satisfy	VERB
ftr-492	338	34	the	the	DET
ftr-492	338	35	ten	ten	NUM
ftr-492	338	36	percent	percent	NOUN
ftr-492	338	37	net	net	ADJ
ftr-492	338	38	worth	worth	ADJ
ftr-492	338	39	test	test	NOUN
ftr-492	338	40	.	.	PUNCT
ftr-492	339	1	5	5	NUM
ftr-492	339	2	perhaps	perhaps	ADV
ftr-492	339	3	the	the	DET
ftr-492	339	4	service	service	NOUN
ftr-492	339	5	was	be	AUX
ftr-492	339	6	concerned	concerned	ADJ
ftr-492	339	7	about	about	ADP
ftr-492	339	8	the	the	DET
ftr-492	339	9	possibility	possibility	NOUN
ftr-492	339	10	that	that	SCONJ
ftr-492	339	11	a	a	DET
ftr-492	339	12	general	general	ADJ
ftr-492	339	13	partner	partner	NOUN
ftr-492	339	14	with	with	ADP
ftr-492	339	15	interests	interest	NOUN
ftr-492	339	16	in	in	ADP
ftr-492	339	17	multiple	multiple	ADJ
ftr-492	339	18	partnerships	partnership	NOUN
ftr-492	339	19	would	would	AUX
ftr-492	339	20	purport	purport	VERB
ftr-492	339	21	to	to	PART
ftr-492	339	22	have	have	VERB
ftr-492	339	23	artificial	artificial	ADJ
ftr-492	339	24	net	net	ADJ
ftr-492	339	25	worth	worth	NOUN
ftr-492	339	26	that	that	PRON
ftr-492	339	27	would	would	AUX
ftr-492	339	28	evaporate	evaporate	VERB
ftr-492	339	29	if	if	SCONJ
ftr-492	339	30	all	all	DET
ftr-492	339	31	the	the	DET
ftr-492	339	32	partnerships	partnership	NOUN
ftr-492	339	33	went	go	VERB
ftr-492	339	34	bankrupt	bankrupt	ADJ
ftr-492	339	35	.	.	PUNCT
ftr-492	340	1	in	in	ADP
ftr-492	340	2	any	any	DET
ftr-492	340	3	event	event	NOUN
ftr-492	340	4	,	,	PUNCT
ftr-492	340	5	the	the	DET
ftr-492	340	6	service	service	NOUN
ftr-492	340	7	seemed	seem	VERB
ftr-492	340	8	to	to	PART
ftr-492	340	9	relent	relent	VERB
ftr-492	340	10	on	on	ADP
ftr-492	340	11	this	this	DET
ftr-492	340	12	point	point	NOUN
ftr-492	340	13	in	in	ADP
ftr-492	340	14	revenue	revenue	NOUN
ftr-492	340	15	procedure	procedure	NOUN
ftr-492	340	16	89	89	NUM
ftr-492	340	17	-	-	SYM
ftr-492	340	18	12	12	NUM
ftr-492	340	19	,	,	PUNCT
ftr-492	340	20	since	since	SCONJ
ftr-492	340	21	the	the	DET
ftr-492	340	22	ten	ten	NUM
ftr-492	340	23	percent	percent	NOUN
ftr-492	340	24	net	net	ADJ
ftr-492	340	25	worth	worth	ADJ
ftr-492	340	26	test	test	NOUN
ftr-492	340	27	contained	contain	VERB
ftr-492	340	28	therein	therein	ADV
ftr-492	340	29	does	do	AUX
ftr-492	340	30	not	not	PART
ftr-492	340	31	expressly	expressly	ADV
ftr-492	340	32	require	require	VERB
ftr-492	340	33	that	that	SCONJ
ftr-492	340	34	the	the	DET
ftr-492	340	35	net	net	ADJ
ftr-492	340	36	worth	worth	NOUN
ftr-492	340	37	be	be	AUX
ftr-492	340	38	determined	determine	VERB
ftr-492	340	39	by	by	ADP
ftr-492	340	40	excluding	exclude	VERB
ftr-492	340	41	the	the	DET
ftr-492	340	42	value	value	NOUN
ftr-492	340	43	of	of	ADP
ftr-492	340	44	the	the	DET
ftr-492	340	45	general	general	ADJ
ftr-492	340	46	partner	partner	NOUN
ftr-492	340	47	's	's	PART
ftr-492	340	48	interests	interest	NOUN
ftr-492	340	49	in	in	ADP
ftr-492	340	50	other	other	ADJ
ftr-492	340	51	limited	limited	ADJ
ftr-492	340	52	partnerships	partnership	NOUN
ftr-492	340	53	.	.	PUNCT
ftr-492	340	54	'	'	PUNCT
ftr-492	341	1	however	however	ADV
ftr-492	341	2	,	,	PUNCT
ftr-492	341	3	revenue	revenue	NOUN
ftr-492	341	4	procedure	procedure	NOUN
ftr-492	341	5	89	89	NUM
ftr-492	341	6	-	-	SYM
ftr-492	341	7	12	12	NUM
ftr-492	341	8	was	be	AUX
ftr-492	341	9	quickly	quickly	ADV
ftr-492	341	10	followed	follow	VERB
ftr-492	341	11	by	by	ADP
ftr-492	341	12	general	general	ADJ
ftr-492	341	13	counsel	counsel	NOUN
ftr-492	341	14	memorandum	memorandum	NOUN
ftr-492	341	15	39798	39798	NUM
ftr-492	341	16	,	,	PUNCT
ftr-492	341	17	'	'	PUNCT
ftr-492	341	18	7	7	NUM
ftr-492	341	19	which	which	PRON
ftr-492	341	20	imposes	impose	VERB
ftr-492	341	21	limitations	limitation	NOUN
ftr-492	341	22	on	on	ADP
ftr-492	341	23	counting	count	VERB
ftr-492	341	24	interests	interest	NOUN
ftr-492	341	25	in	in	ADP
ftr-492	341	26	other	other	ADJ
ftr-492	341	27	limited	limited	ADJ
ftr-492	341	28	partnerships	partnership	NOUN
ftr-492	341	29	in	in	ADP
ftr-492	341	30	satisfying	satisfy	VERB
ftr-492	341	31	the	the	DET
ftr-492	341	32	ten	ten	NUM
ftr-492	341	33	percent	percent	NOUN
ftr-492	341	34	net	net	ADJ
ftr-492	341	35	worth	worth	ADJ
ftr-492	341	36	requirement	requirement	NOUN
ftr-492	341	37	for	for	ADP
ftr-492	341	38	advance	advance	NOUN
ftr-492	341	39	ruling	rule	VERB
ftr-492	341	40	purposes	purpose	NOUN
ftr-492	341	41	.	.	PUNCT
ftr-492	342	1	general	general	ADJ
ftr-492	342	2	counsel	counsel	PROPN
ftr-492	342	3	memorandum	memorandum	NOUN
ftr-492	342	4	39798	39798	NUM
ftr-492	342	5	imposes	impose	VERB
ftr-492	342	6	a	a	DET
ftr-492	342	7	twofold	twofold	ADJ
ftr-492	342	8	net	net	ADJ
ftr-492	342	9	worth	worth	ADJ
ftr-492	342	10	requirement	requirement	NOUN
ftr-492	342	11	in	in	ADP
ftr-492	342	12	such	such	ADJ
ftr-492	342	13	situations	situation	NOUN
ftr-492	342	14	:	:	PUNCT
ftr-492	342	15	(	(	PUNCT
ftr-492	342	16	i	i	NOUN
ftr-492	342	17	)	)	PUNCT
ftr-492	342	18	the	the	DET
ftr-492	342	19	"	"	PUNCT
ftr-492	342	20	overall	overall	ADJ
ftr-492	342	21	"	"	PUNCT
ftr-492	342	22	requirement	requirement	NOUN
ftr-492	342	23	that	that	SCONJ
ftr-492	342	24	the	the	DET
ftr-492	342	25	net	net	ADJ
ftr-492	342	26	worth	worth	NOUN
ftr-492	342	27	of	of	ADP
ftr-492	342	28	the	the	DET
ftr-492	342	29	general	general	ADJ
ftr-492	342	30	partner	partner	NOUN
ftr-492	342	31	,	,	PUNCT
ftr-492	342	32	taking	take	VERB
ftr-492	342	33	into	into	ADP
ftr-492	342	34	account	account	NOUN
ftr-492	342	35	the	the	DET
ftr-492	342	36	value	value	NOUN
ftr-492	342	37	of	of	ADP
ftr-492	342	38	all	all	DET
ftr-492	342	39	its	its	PRON
ftr-492	342	40	partnership	partnership	NOUN
ftr-492	342	41	interests	interest	NOUN
ftr-492	342	42	,	,	PUNCT
ftr-492	342	43	be	be	AUX
ftr-492	342	44	equal	equal	ADJ
ftr-492	342	45	to	to	ADP
ftr-492	342	46	at	at	ADV
ftr-492	342	47	least	least	ADV
ftr-492	342	48	ten	ten	NUM
ftr-492	342	49	percent	percent	NOUN
ftr-492	342	50	of	of	ADP
ftr-492	342	51	the	the	DET
ftr-492	342	52	aggregate	aggregate	ADJ
ftr-492	342	53	amount	amount	NOUN
ftr-492	342	54	of	of	ADP
ftr-492	342	55	capital	capital	NOUN
ftr-492	342	56	contributions	contribution	NOUN
ftr-492	342	57	to	to	ADP
ftr-492	342	58	all	all	DET
ftr-492	342	59	the	the	DET
ftr-492	342	60	limited	limited	ADJ
ftr-492	342	61	partnerships	partnership	NOUN
ftr-492	342	62	and	and	CCONJ
ftr-492	342	63	(	(	PUNCT
ftr-492	342	64	ii	ii	NOUN
ftr-492	342	65	)	)	PUNCT
ftr-492	342	66	the	the	DET
ftr-492	342	67	"	"	PUNCT
ftr-492	342	68	entity	entity	NOUN
ftr-492	342	69	-	-	PUNCT
ftr-492	342	70	by	by	ADP
ftr-492	342	71	-	-	PUNCT
ftr-492	342	72	entity	entity	NOUN
ftr-492	342	73	"	"	PUNCT
ftr-492	342	74	requirement	requirement	NOUN
ftr-492	342	75	that	that	SCONJ
ftr-492	342	76	for	for	ADP
ftr-492	342	77	each	each	PRON
ftr-492	342	78	of	of	ADP
ftr-492	342	79	the	the	DET
ftr-492	342	80	related	relate	VERB
ftr-492	342	81	limited	limited	ADJ
ftr-492	342	82	partnerships	partnership	NOUN
ftr-492	342	83	,	,	PUNCT
ftr-492	342	84	the	the	DET
ftr-492	342	85	general	general	ADJ
ftr-492	342	86	partner	partner	NOUN
ftr-492	342	87	's	's	PART
ftr-492	342	88	net	net	ADJ
ftr-492	342	89	worth	worth	NOUN
ftr-492	342	90	,	,	PUNCT
ftr-492	342	91	exclusive	exclusive	ADJ
ftr-492	342	92	of	of	ADP
ftr-492	342	93	the	the	DET
ftr-492	342	94	value	value	NOUN
ftr-492	342	95	of	of	ADP
ftr-492	342	96	its	its	PRON
ftr-492	342	97	interest	interest	NOUN
ftr-492	342	98	in	in	ADP
ftr-492	342	99	that	that	DET
ftr-492	342	100	partnership	partnership	NOUN
ftr-492	342	101	but	but	CCONJ
ftr-492	342	102	taking	take	VERB
ftr-492	342	103	into	into	ADP
ftr-492	342	104	account	account	NOUN
ftr-492	342	105	its	its	PRON
ftr-492	342	106	interests	interest	NOUN
ftr-492	342	107	in	in	ADP
ftr-492	342	108	all	all	DET
ftr-492	342	109	other	other	ADJ
ftr-492	342	110	partnerships	partnership	NOUN
ftr-492	342	111	,	,	PUNCT
ftr-492	342	112	be	be	AUX
ftr-492	342	113	equal	equal	ADJ
ftr-492	342	114	to	to	ADP
ftr-492	342	115	at	at	ADV
ftr-492	342	116	least	least	ADV
ftr-492	342	117	ten	ten	NUM
ftr-492	342	118	percent	percent	NOUN
ftr-492	342	119	of	of	ADP
ftr-492	342	120	the	the	DET
ftr-492	342	121	aggregate	aggregate	ADJ
ftr-492	342	122	amount	amount	NOUN
ftr-492	342	123	of	of	ADP
ftr-492	342	124	capital	capital	NOUN
ftr-492	342	125	contributions	contribution	NOUN
ftr-492	342	126	to	to	ADP
ftr-492	342	127	that	that	DET
ftr-492	342	128	partnership	partnership	NOUN
ftr-492	342	129	.	.	PUNCT
ftr-492	343	1	under	under	ADP
ftr-492	343	2	that	that	DET
ftr-492	343	3	test	test	NOUN
ftr-492	343	4	,	,	PUNCT
ftr-492	343	5	the	the	DET
ftr-492	343	6	general	general	ADJ
ftr-492	343	7	partner	partner	NOUN
ftr-492	343	8	's	's	PART
ftr-492	343	9	net	net	ADJ
ftr-492	343	10	worth	worth	ADJ
ftr-492	343	11	requirement	requirement	NOUN
ftr-492	343	12	for	for	ADP
ftr-492	343	13	numerous	numerous	ADJ
ftr-492	343	14	limited	limited	ADJ
ftr-492	343	15	partnerships	partnership	NOUN
ftr-492	343	16	may	may	AUX
ftr-492	343	17	be	be	AUX
ftr-492	343	18	satisfied	satisfied	ADJ
ftr-492	343	19	with	with	ADP
ftr-492	343	20	a	a	DET
ftr-492	343	21	single	single	ADJ
ftr-492	343	22	valuable	valuable	ADJ
ftr-492	343	23	interest	interest	NOUN
ftr-492	343	24	in	in	ADP
ftr-492	343	25	another	another	DET
ftr-492	343	26	partnership	partnership	NOUN
ftr-492	343	27	,	,	PUNCT
ftr-492	343	28	provided	provide	VERB
ftr-492	343	29	that	that	SCONJ
ftr-492	343	30	the	the	DET
ftr-492	343	31	general	general	ADJ
ftr-492	343	32	partner	partner	NOUN
ftr-492	343	33	has	have	AUX
ftr-492	343	34	sufficient	sufficient	ADJ
ftr-492	343	35	net	net	ADJ
ftr-492	343	36	worth	worth	NOUN
ftr-492	343	37	based	base	VERB
ftr-492	343	38	on	on	ADP
ftr-492	343	39	the	the	DET
ftr-492	343	40	value	value	NOUN
ftr-492	343	41	of	of	ADP
ftr-492	343	42	its	its	PRON
ftr-492	343	43	other	other	ADJ
ftr-492	343	44	partnership	partnership	NOUN
ftr-492	343	45	interests	interest	NOUN
ftr-492	343	46	or	or	CCONJ
ftr-492	343	47	its	its	PRON
ftr-492	343	48	other	other	ADJ
ftr-492	343	49	assets	asset	NOUN
ftr-492	343	50	to	to	PART
ftr-492	343	51	satisfy	satisfy	VERB
ftr-492	343	52	the	the	DET
ftr-492	343	53	entity	entity	NOUN
ftr-492	343	54	-	-	PUNCT
ftr-492	343	55	by	by	ADP
ftr-492	343	56	-	-	PUNCT
ftr-492	343	57	entity	entity	NOUN
ftr-492	343	58	ten	ten	NUM
ftr-492	343	59	percent	percent	NOUN
ftr-492	343	60	net	net	ADJ
ftr-492	343	61	worth	worth	ADJ
ftr-492	343	62	requirement	requirement	NOUN
ftr-492	343	63	with	with	ADP
ftr-492	343	64	respect	respect	NOUN
ftr-492	343	65	to	to	ADP
ftr-492	343	66	the	the	DET
ftr-492	343	67	partnership	partnership	NOUN
ftr-492	343	68	that	that	PRON
ftr-492	343	69	issued	issue	VERB
ftr-492	343	70	the	the	DET
ftr-492	343	71	valuable	valuable	ADJ
ftr-492	343	72	partnership	partnership	NOUN
ftr-492	343	73	interest.4	interest.4	PROPN
ftr-492	343	74	45	45	NUM
ftr-492	343	75	.	.	PUNCT
ftr-492	344	1	rev	rev	PROPN
ftr-492	344	2	.	.	PROPN
ftr-492	344	3	proc	proc	PROPN
ftr-492	344	4	.	.	PUNCT
ftr-492	345	1	72	72	NUM
ftr-492	345	2	-	-	SYM
ftr-492	345	3	13	13	NUM
ftr-492	345	4	,	,	PUNCT
ftr-492	345	5	1972	1972	NUM
ftr-492	345	6	-	-	SYM
ftr-492	345	7	1	1	NUM
ftr-492	345	8	c.b	c.b	PROPN
ftr-492	345	9	.	.	PROPN
ftr-492	345	10	735	735	NUM
ftr-492	345	11	,	,	PUNCT
ftr-492	345	12	at	at	ADP
ftr-492	345	13	§	§	PROPN
ftr-492	345	14	2.03	2.03	NUM
ftr-492	345	15	,	,	PUNCT
ftr-492	345	16	modified	modify	VERB
ftr-492	345	17	,	,	PUNCT
ftr-492	345	18	rev	rev	PROPN
ftr-492	345	19	.	.	PROPN
ftr-492	345	20	proc	proc	PROPN
ftr-492	345	21	.	.	PUNCT
ftr-492	346	1	74	74	NUM
ftr-492	346	2	-	-	SYM
ftr-492	346	3	17	17	NUM
ftr-492	346	4	.	.	PUNCT
ftr-492	346	5	19741	19741	NUM
ftr-492	346	6	c.b	c.b	PROPN
ftr-492	346	7	.	.	PROPN
ftr-492	346	8	438	438	NUM
ftr-492	346	9	.	.	PUNCT
ftr-492	347	1	in	in	ADP
ftr-492	347	2	fact	fact	NOUN
ftr-492	347	3	,	,	PUNCT
ftr-492	347	4	revenue	revenue	NOUN
ftr-492	347	5	procedure	procedure	NOUN
ftr-492	347	6	72	72	NUM
ftr-492	347	7	-	-	SYM
ftr-492	347	8	13	13	NUM
ftr-492	347	9	literally	literally	ADV
ftr-492	347	10	seemed	seem	VERB
ftr-492	347	11	to	to	PART
ftr-492	347	12	require	require	VERB
ftr-492	347	13	that	that	SCONJ
ftr-492	347	14	such	such	ADJ
ftr-492	347	15	interests	interest	NOUN
ftr-492	347	16	be	be	AUX
ftr-492	347	17	disregarded	disregard	VERB
ftr-492	347	18	,	,	PUNCT
ftr-492	347	19	even	even	ADV
ftr-492	347	20	where	where	SCONJ
ftr-492	347	21	they	they	PRON
ftr-492	347	22	represented	represent	VERB
ftr-492	347	23	a	a	DET
ftr-492	347	24	net	net	ADJ
ftr-492	347	25	liability	liability	NOUN
ftr-492	347	26	.	.	PUNCT
ftr-492	348	1	46	46	NUM
ftr-492	348	2	.	.	PUNCT
ftr-492	348	3	rev	rev	PROPN
ftr-492	348	4	.	.	PROPN
ftr-492	348	5	proc	proc	PROPN
ftr-492	348	6	.	.	PUNCT
ftr-492	349	1	89	89	NUM
ftr-492	349	2	-	-	SYM
ftr-492	349	3	12	12	NUM
ftr-492	349	4	,	,	PUNCT
ftr-492	349	5	1989	1989	NUM
ftr-492	349	6	-	-	SYM
ftr-492	349	7	1	1	NUM
ftr-492	349	8	c.b	c.b	PROPN
ftr-492	349	9	.	.	PROPN
ftr-492	349	10	798	798	NUM
ftr-492	349	11	,	,	PUNCT
ftr-492	349	12	at	at	ADP
ftr-492	349	13	§	§	PROPN
ftr-492	349	14	4.07	4.07	NUM
ftr-492	349	15	.	.	PUNCT
ftr-492	350	1	however	however	ADV
ftr-492	350	2	,	,	PUNCT
ftr-492	350	3	it	it	PRON
ftr-492	350	4	should	should	AUX
ftr-492	350	5	be	be	AUX
ftr-492	350	6	noted	note	VERB
ftr-492	350	7	that	that	SCONJ
ftr-492	350	8	the	the	DET
ftr-492	350	9	service	service	NOUN
ftr-492	350	10	's	's	PART
ftr-492	350	11	partnership	partnership	NOUN
ftr-492	350	12	classification	classification	NOUN
ftr-492	350	13	ruling	rule	VERB
ftr-492	350	14	checklist	checklist	NOUN
ftr-492	350	15	still	still	ADV
ftr-492	350	16	asks	ask	VERB
ftr-492	350	17	for	for	ADP
ftr-492	350	18	"	"	PUNCT
ftr-492	350	19	a	a	DET
ftr-492	350	20	description	description	NOUN
ftr-492	350	21	of	of	ADP
ftr-492	350	22	all	all	DET
ftr-492	350	23	other	other	ADJ
ftr-492	350	24	partnerships	partnership	NOUN
ftr-492	350	25	in	in	ADP
ftr-492	350	26	which	which	PRON
ftr-492	350	27	any	any	PRON
ftr-492	350	28	of	of	ADP
ftr-492	350	29	the	the	DET
ftr-492	350	30	general	general	ADJ
ftr-492	350	31	partners	partner	NOUN
ftr-492	350	32	has	have	VERB
ftr-492	350	33	an	an	DET
ftr-492	350	34	interest	interest	NOUN
ftr-492	350	35	.	.	PUNCT
ftr-492	350	36	"	"	PUNCT
ftr-492	350	37	rev	rev	PROPN
ftr-492	350	38	.	.	PROPN
ftr-492	350	39	proc	proc	PROPN
ftr-492	350	40	.	.	PUNCT
ftr-492	351	1	91	91	NUM
ftr-492	351	2	-	-	SYM
ftr-492	351	3	13	13	NUM
ftr-492	351	4	.	.	NOUN
ftr-492	351	5	1991	1991	NUM
ftr-492	351	6	-	-	SYM
ftr-492	351	7	1	1	NUM
ftr-492	351	8	c.b	c.b	PROPN
ftr-492	351	9	.	.	PROPN
ftr-492	351	10	477	477	NUM
ftr-492	351	11	,	,	PUNCT
ftr-492	351	12	appendix	appendix	VERB
ftr-492	351	13	a	a	PRON
ftr-492	351	14	,	,	PUNCT
ftr-492	351	15	question	question	NOUN
ftr-492	351	16	21	21	NUM
ftr-492	351	17	.	.	PUNCT
ftr-492	352	1	47	47	NUM
ftr-492	352	2	.	.	PUNCT
ftr-492	352	3	g.c.m	g.c.m	PROPN
ftr-492	352	4	.	.	PUNCT
ftr-492	353	1	39798	39798	NUM
ftr-492	353	2	(	(	PUNCT
ftr-492	353	3	oct	oct	PROPN
ftr-492	353	4	.	.	PROPN
ftr-492	353	5	24	24	NUM
ftr-492	353	6	,	,	PUNCT
ftr-492	353	7	1989	1989	NUM
ftr-492	353	8	)	)	PUNCT
ftr-492	353	9	.	.	PUNCT
ftr-492	354	1	48	48	NUM
ftr-492	354	2	.	.	PUNCT
ftr-492	355	1	as	as	ADP
ftr-492	355	2	an	an	DET
ftr-492	355	3	illustration	illustration	NOUN
ftr-492	355	4	,	,	PUNCT
ftr-492	355	5	suppose	suppose	VERB
ftr-492	355	6	that	that	SCONJ
ftr-492	355	7	a	a	DET
ftr-492	355	8	corporation	corporation	NOUN
ftr-492	355	9	(	(	PUNCT
ftr-492	355	10	"	"	PUNCT
ftr-492	355	11	gp	gp	PROPN
ftr-492	355	12	co.	co.	PROPN
ftr-492	355	13	"	"	PUNCT
ftr-492	355	14	)	)	PUNCT
ftr-492	355	15	is	be	AUX
ftr-492	355	16	a	a	DET
ftr-492	355	17	general	general	ADJ
ftr-492	355	18	partner	partner	NOUN
ftr-492	355	19	in	in	ADP
ftr-492	355	20	limited	limited	ADJ
ftr-492	355	21	partnerships	partnership	NOUN
ftr-492	355	22	a	a	DET
ftr-492	355	23	,	,	PUNCT
ftr-492	355	24	b	b	NOUN
ftr-492	355	25	,	,	PUNCT
ftr-492	355	26	c	c	NOUN
ftr-492	355	27	,	,	PUNCT
ftr-492	355	28	d	d	NOUN
ftr-492	355	29	,	,	PUNCT
ftr-492	355	30	and	and	CCONJ
ftr-492	355	31	e.	e.	PROPN
ftr-492	355	32	suppose	suppose	VERB
ftr-492	355	33	further	far	ADV
ftr-492	355	34	that	that	SCONJ
ftr-492	355	35	:	:	PUNCT
ftr-492	355	36	(	(	PUNCT
ftr-492	355	37	i	i	NOUN
ftr-492	355	38	)	)	PUNCT
ftr-492	355	39	the	the	DET
ftr-492	355	40	aggregate	aggregate	ADJ
ftr-492	355	41	amount	amount	NOUN
ftr-492	355	42	of	of	ADP
ftr-492	355	43	capital	capital	NOUN
ftr-492	355	44	contributions	contribution	NOUN
ftr-492	355	45	to	to	ADP
ftr-492	355	46	each	each	PRON
ftr-492	355	47	of	of	ADP
ftr-492	355	48	the	the	DET
ftr-492	355	49	limited	limited	ADJ
ftr-492	355	50	partnerships	partnership	NOUN
ftr-492	355	51	was	be	AUX
ftr-492	355	52	s	s	PROPN
ftr-492	355	53	1,000	1,000	NUM
ftr-492	355	54	;	;	PUNCT
ftr-492	355	55	(	(	PUNCT
ftr-492	355	56	ii	ii	NOUN
ftr-492	355	57	)	)	PUNCT
ftr-492	355	58	the	the	DET
ftr-492	355	59	value	value	NOUN
ftr-492	355	60	of	of	ADP
ftr-492	355	61	gp	gp	PROPN
ftr-492	355	62	co.	co.	PROPN
ftr-492	355	63	's	's	PART
ftr-492	355	64	interest	interest	NOUN
ftr-492	355	65	in	in	ADP
ftr-492	355	66	each	each	PRON
ftr-492	355	67	of	of	ADP
ftr-492	355	68	limited	limited	ADJ
ftr-492	355	69	partnerships	partnership	NOUN
ftr-492	355	70	a	a	DET
ftr-492	355	71	,	,	PUNCT
ftr-492	355	72	b	b	PROPN
ftr-492	355	73	,	,	PUNCT
ftr-492	355	74	c	c	NOUN
ftr-492	355	75	,	,	PUNCT
ftr-492	355	76	and	and	CCONJ
ftr-492	355	77	d	d	NOUN
ftr-492	355	78	is	be	AUX
ftr-492	355	79	$	$	SYM
ftr-492	355	80	10	10	NUM
ftr-492	355	81	;	;	PUNCT
ftr-492	355	82	(	(	PUNCT
ftr-492	355	83	iii	iii	X
ftr-492	355	84	)	)	PUNCT
ftr-492	355	85	the	the	DET
ftr-492	355	86	value	value	NOUN
ftr-492	355	87	of	of	ADP
ftr-492	355	88	gp	gp	PROPN
ftr-492	355	89	co.	co.	PROPN
ftr-492	355	90	's	's	PART
ftr-492	355	91	19931	19931	NUM
ftr-492	355	92	florida	florida	PROPN
ftr-492	355	93	tax	tax	NOUN
ftr-492	355	94	review	review	NOUN
ftr-492	355	95	5	5	NUM
ftr-492	355	96	.	.	PUNCT
ftr-492	356	1	absence	absence	NOUN
ftr-492	356	2	of	of	ADP
ftr-492	356	3	"	"	PUNCT
ftr-492	356	4	dumminess	dumminess	NOUN
ftr-492	356	5	.	.	PUNCT
ftr-492	357	1	"	"	PUNCT
ftr-492	357	2	-as	-as	CCONJ
ftr-492	357	3	indicated	indicate	VERB
ftr-492	357	4	above	above	ADV
ftr-492	357	5	,	,	PUNCT
ftr-492	357	6	regulations	regulation	NOUN
ftr-492	357	7	section	section	NOUN
ftr-492	357	8	301.7701	301.7701	NUM
ftr-492	357	9	-	-	SYM
ftr-492	357	10	2(d)(2	2(d)(2	NUM
ftr-492	357	11	)	)	PUNCT
ftr-492	357	12	provides	provide	VERB
ftr-492	357	13	that	that	SCONJ
ftr-492	357	14	limited	limited	ADJ
ftr-492	357	15	liability	liability	NOUN
ftr-492	357	16	does	do	AUX
ftr-492	357	17	not	not	PART
ftr-492	357	18	exist	exist	VERB
ftr-492	357	19	for	for	ADP
ftr-492	357	20	a	a	DET
ftr-492	357	21	limited	limited	ADJ
ftr-492	357	22	partnership	partnership	NOUN
ftr-492	357	23	with	with	ADP
ftr-492	357	24	a	a	DET
ftr-492	357	25	corporate	corporate	ADJ
ftr-492	357	26	general	general	ADJ
ftr-492	357	27	partner	partner	NOUN
ftr-492	357	28	unless	unless	SCONJ
ftr-492	357	29	(	(	PUNCT
ftr-492	357	30	1	1	X
ftr-492	357	31	)	)	PUNCT
ftr-492	357	32	the	the	DET
ftr-492	357	33	general	general	ADJ
ftr-492	357	34	partner	partner	NOUN
ftr-492	357	35	has	have	VERB
ftr-492	357	36	no	no	DET
ftr-492	357	37	substantial	substantial	ADJ
ftr-492	357	38	assets	asset	NOUN
ftr-492	357	39	and	and	CCONJ
ftr-492	357	40	(	(	PUNCT
ftr-492	357	41	2	2	X
ftr-492	357	42	)	)	PUNCT
ftr-492	357	43	the	the	DET
ftr-492	357	44	general	general	ADJ
ftr-492	357	45	partner	partner	NOUN
ftr-492	357	46	is	be	AUX
ftr-492	357	47	acting	act	VERB
ftr-492	357	48	as	as	ADP
ftr-492	357	49	the	the	DET
ftr-492	357	50	"	"	PUNCT
ftr-492	357	51	dummy	dummy	NOUN
ftr-492	357	52	"	"	PUNCT
ftr-492	357	53	of	of	ADP
ftr-492	357	54	the	the	DET
ftr-492	357	55	limited	limited	ADJ
ftr-492	357	56	partners	partner	NOUN
ftr-492	357	57	.	.	PUNCT
ftr-492	358	1	in	in	ADP
ftr-492	358	2	other	other	ADJ
ftr-492	358	3	words	word	NOUN
ftr-492	358	4	,	,	PUNCT
ftr-492	358	5	limited	limited	ADJ
ftr-492	358	6	liability	liability	NOUN
ftr-492	358	7	will	will	AUX
ftr-492	358	8	not	not	PART
ftr-492	358	9	exist	exist	VERB
ftr-492	358	10	even	even	ADV
ftr-492	358	11	where	where	SCONJ
ftr-492	358	12	the	the	DET
ftr-492	358	13	general	general	ADJ
ftr-492	358	14	partner	partner	NOUN
ftr-492	358	15	has	have	VERB
ftr-492	358	16	absolutely	absolutely	ADV
ftr-492	358	17	no	no	DET
ftr-492	358	18	outside	outside	ADJ
ftr-492	358	19	assets	asset	NOUN
ftr-492	358	20	as	as	ADV
ftr-492	358	21	long	long	ADV
ftr-492	358	22	as	as	SCONJ
ftr-492	358	23	it	it	PRON
ftr-492	358	24	is	be	AUX
ftr-492	358	25	not	not	PART
ftr-492	358	26	acting	act	VERB
ftr-492	358	27	as	as	ADP
ftr-492	358	28	the	the	DET
ftr-492	358	29	dummy	dummy	NOUN
ftr-492	358	30	of	of	ADP
ftr-492	358	31	the	the	DET
ftr-492	358	32	limited	limited	ADJ
ftr-492	358	33	partners	partner	NOUN
ftr-492	358	34	.	.	PUNCT
ftr-492	359	1	in	in	ADP
ftr-492	359	2	larson	larson	PROPN
ftr-492	359	3	,	,	PUNCT
ftr-492	359	4	the	the	DET
ftr-492	359	5	service	service	NOUN
ftr-492	359	6	attempted	attempt	VERB
ftr-492	359	7	to	to	PART
ftr-492	359	8	ignore	ignore	VERB
ftr-492	359	9	the	the	DET
ftr-492	359	10	conjunctive	conjunctive	ADJ
ftr-492	359	11	language	language	NOUN
ftr-492	359	12	of	of	ADP
ftr-492	359	13	the	the	DET
ftr-492	359	14	regulations	regulation	NOUN
ftr-492	359	15	and	and	CCONJ
ftr-492	359	16	argue	argue	VERB
ftr-492	359	17	that	that	SCONJ
ftr-492	359	18	the	the	DET
ftr-492	359	19	absence	absence	NOUN
ftr-492	359	20	of	of	ADP
ftr-492	359	21	substantial	substantial	ADJ
ftr-492	359	22	assets	asset	NOUN
ftr-492	359	23	alone	alone	ADV
ftr-492	359	24	resulted	result	VERB
ftr-492	359	25	in	in	ADP
ftr-492	359	26	limited	limited	ADJ
ftr-492	359	27	liability	liability	NOUN
ftr-492	359	28	,	,	PUNCT
ftr-492	359	29	but	but	CCONJ
ftr-492	359	30	that	that	SCONJ
ftr-492	359	31	reading	reading	NOUN
ftr-492	359	32	of	of	ADP
ftr-492	359	33	the	the	DET
ftr-492	359	34	regulations	regulation	NOUN
ftr-492	359	35	was	be	AUX
ftr-492	359	36	rejected	reject	VERB
ftr-492	359	37	by	by	ADP
ftr-492	359	38	the	the	DET
ftr-492	359	39	court.49	court.49	NOUN
ftr-492	359	40	unfortunately	unfortunately	ADV
ftr-492	359	41	,	,	PUNCT
ftr-492	359	42	it	it	PRON
ftr-492	359	43	is	be	AUX
ftr-492	359	44	unclear	unclear	ADJ
ftr-492	359	45	what	what	PRON
ftr-492	359	46	it	it	PRON
ftr-492	359	47	means	mean	VERB
ftr-492	359	48	for	for	SCONJ
ftr-492	359	49	a	a	DET
ftr-492	359	50	general	general	ADJ
ftr-492	359	51	partner	partner	NOUN
ftr-492	359	52	to	to	PART
ftr-492	359	53	be	be	AUX
ftr-492	359	54	acting	act	VERB
ftr-492	359	55	as	as	ADP
ftr-492	359	56	the	the	DET
ftr-492	359	57	"	"	PUNCT
ftr-492	359	58	dummy	dummy	NOUN
ftr-492	359	59	"	"	PUNCT
ftr-492	359	60	of	of	ADP
ftr-492	359	61	the	the	DET
ftr-492	359	62	limited	limited	ADJ
ftr-492	359	63	partners	partner	NOUN
ftr-492	359	64	.	.	PUNCT
ftr-492	360	1	the	the	DET
ftr-492	360	2	use	use	NOUN
ftr-492	360	3	of	of	ADP
ftr-492	360	4	the	the	DET
ftr-492	360	5	term	term	NOUN
ftr-492	360	6	"	"	PUNCT
ftr-492	360	7	dummy	dummy	NOUN
ftr-492	360	8	"	"	PUNCT
ftr-492	360	9	apparently	apparently	ADV
ftr-492	360	10	originated	originate	VERB
ftr-492	360	11	in	in	ADP
ftr-492	360	12	the	the	DET
ftr-492	360	13	glensder	glensder	NOUN
ftr-492	360	14	textile	textile	NOUN
ftr-492	360	15	case	case	NOUN
ftr-492	360	16	.	.	PUNCT
ftr-492	361	1	"0	"0	VERB
ftr-492	361	2	intuitively	intuitively	ADV
ftr-492	361	3	,	,	PUNCT
ftr-492	361	4	one	one	PRON
ftr-492	361	5	might	might	AUX
ftr-492	361	6	think	think	VERB
ftr-492	361	7	that	that	SCONJ
ftr-492	361	8	it	it	PRON
ftr-492	361	9	simply	simply	ADV
ftr-492	361	10	means	mean	VERB
ftr-492	361	11	acting	act	VERB
ftr-492	361	12	at	at	ADP
ftr-492	361	13	the	the	DET
ftr-492	361	14	direction	direction	NOUN
ftr-492	361	15	and	and	CCONJ
ftr-492	361	16	control	control	NOUN
ftr-492	361	17	of	of	ADP
ftr-492	361	18	the	the	DET
ftr-492	361	19	limited	limited	ADJ
ftr-492	361	20	partners	partner	NOUN
ftr-492	361	21	,	,	PUNCT
ftr-492	361	22	which	which	PRON
ftr-492	361	23	they	they	PRON
ftr-492	361	24	could	could	AUX
ftr-492	361	25	exert	exert	VERB
ftr-492	361	26	either	either	CCONJ
ftr-492	361	27	through	through	ADP
ftr-492	361	28	ownership	ownership	NOUN
ftr-492	361	29	of	of	ADP
ftr-492	361	30	the	the	DET
ftr-492	361	31	general	general	ADJ
ftr-492	361	32	partner	partner	NOUN
ftr-492	361	33	or	or	CCONJ
ftr-492	361	34	through	through	ADP
ftr-492	361	35	a	a	DET
ftr-492	361	36	right	right	NOUN
ftr-492	361	37	to	to	PART
ftr-492	361	38	remove	remove	VERB
ftr-492	361	39	the	the	DET
ftr-492	361	40	general	general	ADJ
ftr-492	361	41	partner	partner	NOUN
ftr-492	361	42	.	.	PUNCT
ftr-492	362	1	however	however	ADV
ftr-492	362	2	,	,	PUNCT
ftr-492	362	3	the	the	DET
ftr-492	362	4	language	language	NOUN
ftr-492	362	5	of	of	ADP
ftr-492	362	6	regulations	regulation	NOUN
ftr-492	362	7	section	section	VERB
ftr-492	362	8	301.7701	301.7701	NUM
ftr-492	362	9	-	-	SYM
ftr-492	362	10	2(d)(2	2(d)(2	NUM
ftr-492	362	11	)	)	PUNCT
ftr-492	362	12	,	,	PUNCT
ftr-492	362	13	which	which	PRON
ftr-492	362	14	speaks	speak	VERB
ftr-492	362	15	of	of	ADP
ftr-492	362	16	the	the	DET
ftr-492	362	17	general	general	ADJ
ftr-492	362	18	partner	partner	NOUN
ftr-492	362	19	being	be	AUX
ftr-492	362	20	"	"	PUNCT
ftr-492	362	21	merely	merely	ADV
ftr-492	362	22	a	a	DET
ftr-492	362	23	'	'	PUNCT
ftr-492	362	24	dummy	dummy	NOUN
ftr-492	362	25	'	'	PUNCT
ftr-492	362	26	acting	acting	NOUN
ftr-492	362	27	as	as	ADP
ftr-492	362	28	the	the	DET
ftr-492	362	29	agent	agent	NOUN
ftr-492	362	30	of	of	ADP
ftr-492	362	31	the	the	DET
ftr-492	362	32	limited	limited	ADJ
ftr-492	362	33	partners	partner	NOUN
ftr-492	362	34	,	,	PUNCT
ftr-492	362	35	"	"	PUNCT
ftr-492	362	36	would	would	AUX
ftr-492	362	37	suggest	suggest	VERB
ftr-492	362	38	that	that	SCONJ
ftr-492	362	39	it	it	PRON
ftr-492	362	40	means	mean	VERB
ftr-492	362	41	something	something	PRON
ftr-492	362	42	different	different	ADJ
ftr-492	362	43	if	if	SCONJ
ftr-492	362	44	ordinary	ordinary	ADJ
ftr-492	362	45	principles	principle	NOUN
ftr-492	362	46	of	of	ADP
ftr-492	362	47	statutory	statutory	ADJ
ftr-492	362	48	construction	construction	NOUN
ftr-492	362	49	are	be	AUX
ftr-492	362	50	to	to	PART
ftr-492	362	51	be	be	AUX
ftr-492	362	52	given	give	VERB
ftr-492	362	53	effect	effect	NOUN
ftr-492	362	54	in	in	ADP
ftr-492	362	55	this	this	DET
ftr-492	362	56	context	context	NOUN
ftr-492	362	57	.	.	PUNCT
ftr-492	363	1	a	a	DET
ftr-492	363	2	possible	possible	ADJ
ftr-492	363	3	alternative	alternative	ADJ
ftr-492	363	4	interpretation	interpretation	NOUN
ftr-492	363	5	is	be	AUX
ftr-492	363	6	that	that	SCONJ
ftr-492	363	7	the	the	DET
ftr-492	363	8	term	term	NOUN
ftr-492	363	9	"	"	PUNCT
ftr-492	363	10	dummy	dummy	ADJ
ftr-492	363	11	"	"	PUNCT
ftr-492	363	12	refers	refer	VERB
ftr-492	363	13	to	to	ADP
ftr-492	363	14	a	a	DET
ftr-492	363	15	situation	situation	NOUN
ftr-492	363	16	where	where	SCONJ
ftr-492	363	17	the	the	DET
ftr-492	363	18	general	general	ADJ
ftr-492	363	19	partner	partner	NOUN
ftr-492	363	20	has	have	VERB
ftr-492	363	21	only	only	ADV
ftr-492	363	22	a	a	DET
ftr-492	363	23	nominal	nominal	ADJ
ftr-492	363	24	economic	economic	ADJ
ftr-492	363	25	interest	interest	NOUN
ftr-492	363	26	and	and	CCONJ
ftr-492	363	27	is	be	AUX
ftr-492	363	28	participating	participate	VERB
ftr-492	363	29	in	in	ADP
ftr-492	363	30	the	the	DET
ftr-492	363	31	transaction	transaction	NOUN
ftr-492	363	32	solely	solely	ADV
ftr-492	363	33	to	to	PART
ftr-492	363	34	satisfy	satisfy	VERB
ftr-492	363	35	the	the	DET
ftr-492	363	36	requirement	requirement	NOUN
ftr-492	363	37	that	that	SCONJ
ftr-492	363	38	there	there	PRON
ftr-492	363	39	be	be	VERB
ftr-492	363	40	a	a	DET
ftr-492	363	41	general	general	ADJ
ftr-492	363	42	partner	partner	NOUN
ftr-492	363	43	so	so	SCONJ
ftr-492	363	44	that	that	SCONJ
ftr-492	363	45	none	none	NOUN
ftr-492	363	46	of	of	ADP
ftr-492	363	47	the	the	DET
ftr-492	363	48	limited	limited	ADJ
ftr-492	363	49	partners	partner	NOUN
ftr-492	363	50	will	will	AUX
ftr-492	363	51	have	have	VERB
ftr-492	363	52	to	to	PART
ftr-492	363	53	have	have	VERB
ftr-492	363	54	personal	personal	ADJ
ftr-492	363	55	liability	liability	NOUN
ftr-492	363	56	,	,	PUNCT
ftr-492	363	57	regardless	regardless	ADV
ftr-492	363	58	of	of	ADP
ftr-492	363	59	whether	whether	SCONJ
ftr-492	363	60	the	the	DET
ftr-492	363	61	limited	limited	ADJ
ftr-492	363	62	partners	partner	NOUN
ftr-492	363	63	actually	actually	ADV
ftr-492	363	64	control	control	VERB
ftr-492	363	65	the	the	DET
ftr-492	363	66	general	general	ADJ
ftr-492	363	67	partner	partner	NOUN
ftr-492	363	68	.	.	PUNCT
ftr-492	364	1	the	the	DET
ftr-492	364	2	only	only	ADJ
ftr-492	364	3	authority	authority	NOUN
ftr-492	364	4	on	on	ADP
ftr-492	364	5	what	what	PRON
ftr-492	364	6	it	it	PRON
ftr-492	364	7	means	mean	VERB
ftr-492	364	8	to	to	PART
ftr-492	364	9	be	be	AUX
ftr-492	364	10	a	a	DET
ftr-492	364	11	"	"	PUNCT
ftr-492	364	12	dummy	dummy	NOUN
ftr-492	364	13	"	"	PUNCT
ftr-492	364	14	of	of	ADP
ftr-492	364	15	the	the	DET
ftr-492	364	16	limited	limited	ADJ
ftr-492	364	17	partners	partner	NOUN
ftr-492	364	18	within	within	ADP
ftr-492	364	19	the	the	DET
ftr-492	364	20	meaning	meaning	NOUN
ftr-492	364	21	of	of	ADP
ftr-492	364	22	the	the	DET
ftr-492	364	23	regulations	regulation	NOUN
ftr-492	364	24	is	be	AUX
ftr-492	364	25	larson.5	larson.5	NOUN
ftr-492	364	26	'	'	PUNCT
ftr-492	364	27	in	in	ADP
ftr-492	364	28	larson	larson	PROPN
ftr-492	364	29	,	,	PUNCT
ftr-492	364	30	a	a	DET
ftr-492	364	31	limited	limited	ADJ
ftr-492	364	32	partner	partner	NOUN
ftr-492	364	33	who	who	PRON
ftr-492	364	34	was	be	AUX
ftr-492	364	35	an	an	DET
ftr-492	364	36	individual	individual	NOUN
ftr-492	364	37	with	with	ADP
ftr-492	364	38	a	a	DET
ftr-492	364	39	1.9	1.9	NUM
ftr-492	364	40	%	%	NOUN
ftr-492	364	41	limited	limited	ADJ
ftr-492	364	42	partner	partner	NOUN
ftr-492	364	43	interest	interest	NOUN
ftr-492	364	44	owned	own	VERB
ftr-492	364	45	23.1	23.1	NUM
ftr-492	364	46	%	%	NOUN
ftr-492	364	47	of	of	ADP
ftr-492	364	48	the	the	DET
ftr-492	364	49	stock	stock	NOUN
ftr-492	364	50	of	of	ADP
ftr-492	364	51	the	the	DET
ftr-492	364	52	corporate	corporate	ADJ
ftr-492	364	53	general	general	ADJ
ftr-492	364	54	partner	partner	NOUN
ftr-492	364	55	.	.	PUNCT
ftr-492	365	1	in	in	ADP
ftr-492	365	2	determining	determine	VERB
ftr-492	365	3	that	that	SCONJ
ftr-492	365	4	the	the	DET
ftr-492	365	5	general	general	ADJ
ftr-492	365	6	partner	partner	NOUN
ftr-492	365	7	was	be	AUX
ftr-492	365	8	not	not	PART
ftr-492	365	9	the	the	DET
ftr-492	365	10	dummy	dummy	NOUN
ftr-492	365	11	of	of	ADP
ftr-492	365	12	the	the	DET
ftr-492	365	13	limited	limited	ADJ
ftr-492	365	14	partners	partner	NOUN
ftr-492	365	15	,	,	PUNCT
ftr-492	365	16	the	the	DET
ftr-492	365	17	court	court	NOUN
ftr-492	365	18	interest	interest	NOUN
ftr-492	365	19	in	in	ADP
ftr-492	365	20	limited	limited	ADJ
ftr-492	365	21	partnership	partnership	NOUN
ftr-492	365	22	e	e	NOUN
ftr-492	365	23	is	be	AUX
ftr-492	365	24	$	$	SYM
ftr-492	365	25	500	500	NUM
ftr-492	365	26	;	;	PUNCT
ftr-492	365	27	and	and	CCONJ
ftr-492	365	28	(	(	PUNCT
ftr-492	365	29	iv	iv	X
ftr-492	365	30	)	)	PUNCT
ftr-492	365	31	gp	gp	PROPN
ftr-492	365	32	co.	co.	PROPN
ftr-492	365	33	has	have	VERB
ftr-492	365	34	$	$	SYM
ftr-492	365	35	60	60	NUM
ftr-492	365	36	of	of	ADP
ftr-492	365	37	cash	cash	NOUN
ftr-492	365	38	in	in	ADP
ftr-492	365	39	a	a	DET
ftr-492	365	40	bank	bank	NOUN
ftr-492	365	41	account	account	NOUN
ftr-492	365	42	.	.	PUNCT
ftr-492	366	1	gp	gp	PROPN
ftr-492	366	2	co.	co.	PROPN
ftr-492	366	3	would	would	AUX
ftr-492	366	4	satisfy	satisfy	VERB
ftr-492	366	5	the	the	DET
ftr-492	366	6	net	net	ADJ
ftr-492	366	7	worth	worth	ADJ
ftr-492	366	8	requirement	requirement	NOUN
ftr-492	366	9	of	of	ADP
ftr-492	366	10	revenue	revenue	NOUN
ftr-492	366	11	procedure	procedure	NOUN
ftr-492	366	12	89	89	NUM
ftr-492	366	13	-	-	SYM
ftr-492	366	14	12	12	NUM
ftr-492	366	15	,	,	PUNCT
ftr-492	366	16	as	as	SCONJ
ftr-492	366	17	interpreted	interpret	VERB
ftr-492	366	18	by	by	ADP
ftr-492	366	19	general	general	ADJ
ftr-492	366	20	counsel	counsel	NOUN
ftr-492	366	21	memorandum	memorandum	NOUN
ftr-492	366	22	39798	39798	NUM
ftr-492	366	23	,	,	PUNCT
ftr-492	366	24	even	even	ADV
ftr-492	366	25	though	though	SCONJ
ftr-492	366	26	it	it	PRON
ftr-492	366	27	only	only	ADV
ftr-492	366	28	has	have	VERB
ftr-492	366	29	$	$	SYM
ftr-492	366	30	60	60	NUM
ftr-492	366	31	of	of	ADP
ftr-492	366	32	"	"	PUNCT
ftr-492	366	33	outside	outside	ADJ
ftr-492	366	34	"	"	PUNCT
ftr-492	366	35	net	net	ADJ
ftr-492	366	36	worth	worth	NOUN
ftr-492	366	37	.	.	PUNCT
ftr-492	367	1	the	the	DET
ftr-492	367	2	overall	overall	ADJ
ftr-492	367	3	requirement	requirement	NOUN
ftr-492	367	4	would	would	AUX
ftr-492	367	5	be	be	AUX
ftr-492	367	6	satisfied	satisfied	ADJ
ftr-492	367	7	,	,	PUNCT
ftr-492	367	8	since	since	SCONJ
ftr-492	367	9	the	the	DET
ftr-492	367	10	value	value	NOUN
ftr-492	367	11	of	of	ADP
ftr-492	367	12	all	all	PRON
ftr-492	367	13	of	of	ADP
ftr-492	367	14	gp	gp	PROPN
ftr-492	367	15	co.	co.	PROPN
ftr-492	367	16	's	's	PART
ftr-492	367	17	assets	asset	NOUN
ftr-492	367	18	(	(	PUNCT
ftr-492	367	19	$	$	SYM
ftr-492	367	20	600	600	NUM
ftr-492	367	21	)	)	PUNCT
ftr-492	367	22	exceeds	exceed	VERB
ftr-492	367	23	10	10	NUM
ftr-492	367	24	%	%	NOUN
ftr-492	367	25	of	of	ADP
ftr-492	367	26	the	the	DET
ftr-492	367	27	aggregate	aggregate	ADJ
ftr-492	367	28	amount	amount	NOUN
ftr-492	367	29	of	of	ADP
ftr-492	367	30	capital	capital	NOUN
ftr-492	367	31	contributed	contribute	VERB
ftr-492	367	32	to	to	ADP
ftr-492	367	33	all	all	DET
ftr-492	367	34	the	the	DET
ftr-492	367	35	partnerships	partnership	NOUN
ftr-492	367	36	(	(	PUNCT
ftr-492	367	37	$	$	SYM
ftr-492	367	38	500	500	NUM
ftr-492	367	39	)	)	PUNCT
ftr-492	367	40	.	.	PUNCT
ftr-492	368	1	the	the	DET
ftr-492	368	2	entity	entity	NOUN
ftr-492	368	3	-	-	PUNCT
ftr-492	368	4	by	by	ADP
ftr-492	368	5	-	-	PUNCT
ftr-492	368	6	entity	entity	NOUN
ftr-492	368	7	requirement	requirement	NOUN
ftr-492	368	8	would	would	AUX
ftr-492	368	9	easily	easily	ADV
ftr-492	368	10	be	be	AUX
ftr-492	368	11	satisfied	satisfied	ADJ
ftr-492	368	12	for	for	ADP
ftr-492	368	13	limited	limited	ADJ
ftr-492	368	14	partnerships	partnership	NOUN
ftr-492	368	15	a	a	DET
ftr-492	368	16	,	,	PUNCT
ftr-492	368	17	b	b	PROPN
ftr-492	368	18	,	,	PUNCT
ftr-492	368	19	c	c	NOUN
ftr-492	368	20	,	,	PUNCT
ftr-492	368	21	and	and	CCONJ
ftr-492	368	22	d	d	X
ftr-492	368	23	based	base	VERB
ftr-492	368	24	on	on	ADP
ftr-492	368	25	the	the	DET
ftr-492	368	26	value	value	NOUN
ftr-492	368	27	of	of	ADP
ftr-492	368	28	gp	gp	PROPN
ftr-492	368	29	co.	co.	PROPN
ftr-492	368	30	's	's	PART
ftr-492	368	31	interest	interest	NOUN
ftr-492	368	32	in	in	ADP
ftr-492	368	33	limited	limited	ADJ
ftr-492	368	34	partnership	partnership	NOUN
ftr-492	368	35	e	e	X
ftr-492	368	36	alone	alone	ADV
ftr-492	368	37	,	,	PUNCT
ftr-492	368	38	while	while	SCONJ
ftr-492	368	39	the	the	DET
ftr-492	368	40	entity	entity	NOUN
ftr-492	368	41	-	-	PUNCT
ftr-492	368	42	byentity	byentity	NOUN
ftr-492	368	43	requirement	requirement	NOUN
ftr-492	368	44	for	for	ADP
ftr-492	368	45	limited	limited	ADJ
ftr-492	368	46	partnership	partnership	NOUN
ftr-492	368	47	e	e	NOUN
ftr-492	368	48	would	would	AUX
ftr-492	368	49	be	be	AUX
ftr-492	368	50	satisfied	satisfied	ADJ
ftr-492	368	51	based	base	VERB
ftr-492	368	52	upon	upon	SCONJ
ftr-492	368	53	the	the	DET
ftr-492	368	54	combined	combine	VERB
ftr-492	368	55	value	value	NOUN
ftr-492	368	56	of	of	ADP
ftr-492	368	57	gp	gp	PROPN
ftr-492	368	58	co.	co.	PROPN
ftr-492	368	59	's	's	PART
ftr-492	368	60	interests	interest	NOUN
ftr-492	368	61	in	in	ADP
ftr-492	368	62	limited	limited	ADJ
ftr-492	368	63	partnerships	partnership	NOUN
ftr-492	368	64	a	a	DET
ftr-492	368	65	,	,	PUNCT
ftr-492	368	66	b	b	PROPN
ftr-492	368	67	,	,	PUNCT
ftr-492	368	68	c	c	NOUN
ftr-492	368	69	,	,	PUNCT
ftr-492	368	70	and	and	CCONJ
ftr-492	368	71	d	d	NOUN
ftr-492	368	72	and	and	CCONJ
ftr-492	368	73	its	its	PRON
ftr-492	368	74	cash	cash	NOUN
ftr-492	368	75	.	.	PUNCT
ftr-492	369	1	49	49	NUM
ftr-492	369	2	.	.	PUNCT
ftr-492	370	1	larson	larson	PROPN
ftr-492	370	2	v.	v.	PROPN
ftr-492	370	3	commissioner	commissioner	PROPN
ftr-492	370	4	,	,	PUNCT
ftr-492	370	5	66	66	NUM
ftr-492	370	6	t.c	t.c	PROPN
ftr-492	370	7	.	.	PROPN
ftr-492	370	8	159	159	NUM
ftr-492	370	9	,	,	PUNCT
ftr-492	370	10	179	179	NUM
ftr-492	370	11	-	-	SYM
ftr-492	370	12	80	80	NUM
ftr-492	370	13	(	(	PUNCT
ftr-492	370	14	1976	1976	NUM
ftr-492	370	15	)	)	PUNCT
ftr-492	370	16	;	;	PUNCT
ftr-492	370	17	see	see	AUX
ftr-492	370	18	also	also	ADV
ftr-492	370	19	rev	rev	VERB
ftr-492	370	20	.	.	PROPN
ftr-492	370	21	proc	proc	PROPN
ftr-492	370	22	.	.	PUNCT
ftr-492	371	1	89	89	NUM
ftr-492	371	2	-	-	SYM
ftr-492	371	3	12	12	NUM
ftr-492	371	4	,	,	PUNCT
ftr-492	371	5	at	at	ADP
ftr-492	371	6	§	§	PROPN
ftr-492	371	7	4.07	4.07	NUM
ftr-492	371	8	(	(	PUNCT
ftr-492	371	9	adopting	adopt	VERB
ftr-492	371	10	the	the	DET
ftr-492	371	11	conjunctive	conjunctive	ADJ
ftr-492	371	12	reading	reading	NOUN
ftr-492	371	13	for	for	ADP
ftr-492	371	14	advance	advance	NOUN
ftr-492	371	15	ruling	rule	VERB
ftr-492	371	16	purposes	purpose	NOUN
ftr-492	371	17	)	)	PUNCT
ftr-492	371	18	.	.	PUNCT
ftr-492	372	1	50	50	NUM
ftr-492	372	2	.	.	PUNCT
ftr-492	373	1	glensder	glensder	PROPN
ftr-492	373	2	textile	textile	PROPN
ftr-492	373	3	co.	co.	PROPN
ftr-492	373	4	v.	v.	PROPN
ftr-492	373	5	commissioner	commissioner	PROPN
ftr-492	373	6	,	,	PUNCT
ftr-492	373	7	46	46	NUM
ftr-492	373	8	b.t.a	b.t.a	NOUN
ftr-492	373	9	.	.	PROPN
ftr-492	373	10	176	176	NUM
ftr-492	373	11	,	,	PUNCT
ftr-492	373	12	183	183	NUM
ftr-492	373	13	(	(	PUNCT
ftr-492	373	14	1942	1942	NUM
ftr-492	373	15	)	)	PUNCT
ftr-492	373	16	,	,	PUNCT
ftr-492	373	17	acq	acq	PROPN
ftr-492	373	18	.	.	PROPN
ftr-492	373	19	,	,	PUNCT
ftr-492	373	20	1942	1942	NUM
ftr-492	373	21	-	-	SYM
ftr-492	373	22	1	1	NUM
ftr-492	373	23	c.b	c.b	PROPN
ftr-492	373	24	.	.	PROPN
ftr-492	373	25	8	8	NUM
ftr-492	373	26	.	.	X
ftr-492	373	27	51	51	NUM
ftr-492	373	28	.	.	PUNCT
ftr-492	374	1	larson	larson	PROPN
ftr-492	374	2	,	,	PUNCT
ftr-492	374	3	66	66	NUM
ftr-492	374	4	t.c	t.c	PROPN
ftr-492	374	5	.	.	PUNCT
ftr-492	375	1	at	at	ADP
ftr-492	375	2	179	179	NUM
ftr-492	375	3	-	-	SYM
ftr-492	375	4	82	82	NUM
ftr-492	375	5	.	.	PUNCT
ftr-492	376	1	[	[	X
ftr-492	376	2	vol	vol	NOUN
ftr-492	376	3	1:4	1:4	NUM
ftr-492	376	4	lingering	linger	VERB
ftr-492	376	5	partnership	partnership	NOUN
ftr-492	376	6	classification	classification	NOUN
ftr-492	376	7	issues	issue	NOUN
ftr-492	376	8	noted	note	VERB
ftr-492	376	9	that	that	SCONJ
ftr-492	376	10	"	"	PUNCT
ftr-492	376	11	a	a	DET
ftr-492	376	12	mere	mere	ADJ
ftr-492	376	13	'	'	PUNCT
ftr-492	376	14	dummy	dummy	NOUN
ftr-492	376	15	'	'	PUNCT
ftr-492	376	16	would	would	AUX
ftr-492	376	17	be	be	AUX
ftr-492	376	18	totally	totally	ADV
ftr-492	376	19	under	under	ADP
ftr-492	376	20	the	the	DET
ftr-492	376	21	control	control	NOUN
ftr-492	376	22	of	of	ADP
ftr-492	376	23	the	the	DET
ftr-492	376	24	limited	limited	ADJ
ftr-492	376	25	partners	partner	NOUN
ftr-492	376	26	.	.	PUNCT
ftr-492	376	27	'	'	PUNCT
ftr-492	377	1	5	5	NUM
ftr-492	377	2	2	2	NUM
ftr-492	377	3	the	the	DET
ftr-492	377	4	court	court	NOUN
ftr-492	377	5	concluded	conclude	VERB
ftr-492	377	6	that	that	SCONJ
ftr-492	377	7	"	"	PUNCT
ftr-492	377	8	the	the	DET
ftr-492	377	9	limited	limited	ADJ
ftr-492	377	10	partners	partner	NOUN
ftr-492	377	11	did	do	AUX
ftr-492	377	12	not	not	PART
ftr-492	377	13	use	use	VERB
ftr-492	377	14	[	[	PUNCT
ftr-492	377	15	the	the	DET
ftr-492	377	16	general	general	ADJ
ftr-492	377	17	partner	partner	NOUN
ftr-492	377	18	]	]	PUNCT
ftr-492	377	19	as	as	ADP
ftr-492	377	20	a	a	DET
ftr-492	377	21	screen	screen	NOUN
ftr-492	377	22	to	to	PART
ftr-492	377	23	conceal	conceal	VERB
ftr-492	377	24	their	their	PRON
ftr-492	377	25	own	own	ADJ
ftr-492	377	26	active	active	ADJ
ftr-492	377	27	involvement	involvement	NOUN
ftr-492	377	28	in	in	ADP
ftr-492	377	29	the	the	DET
ftr-492	377	30	conduct	conduct	NOUN
ftr-492	377	31	of	of	ADP
ftr-492	377	32	the	the	DET
ftr-492	377	33	business	business	NOUN
ftr-492	377	34	.	.	PUNCT
ftr-492	377	35	'	'	PUNCT
ftr-492	378	1	3	3	NUM
ftr-492	378	2	thus	thus	ADV
ftr-492	378	3	,	,	PUNCT
ftr-492	378	4	the	the	DET
ftr-492	378	5	court	court	NOUN
ftr-492	378	6	seemed	seem	VERB
ftr-492	378	7	to	to	PART
ftr-492	378	8	regard	regard	VERB
ftr-492	378	9	a	a	DET
ftr-492	378	10	dummy	dummy	NOUN
ftr-492	378	11	as	as	ADP
ftr-492	378	12	someone	someone	PRON
ftr-492	378	13	acting	act	VERB
ftr-492	378	14	at	at	ADP
ftr-492	378	15	the	the	DET
ftr-492	378	16	direction	direction	NOUN
ftr-492	378	17	and	and	CCONJ
ftr-492	378	18	control	control	NOUN
ftr-492	378	19	of	of	ADP
ftr-492	378	20	,	,	PUNCT
ftr-492	378	21	if	if	SCONJ
ftr-492	378	22	not	not	PART
ftr-492	378	23	the	the	DET
ftr-492	378	24	alter	alter	NOUN
ftr-492	378	25	ego	ego	NOUN
ftr-492	378	26	of	of	ADP
ftr-492	378	27	,	,	PUNCT
ftr-492	378	28	the	the	DET
ftr-492	378	29	limited	limited	ADJ
ftr-492	378	30	partners	partner	NOUN
ftr-492	378	31	.	.	PUNCT
ftr-492	379	1	that	that	DET
ftr-492	379	2	interpretation	interpretation	NOUN
ftr-492	379	3	seems	seem	VERB
ftr-492	379	4	to	to	PART
ftr-492	379	5	be	be	AUX
ftr-492	379	6	reflected	reflect	VERB
ftr-492	379	7	in	in	ADP
ftr-492	379	8	revenue	revenue	NOUN
ftr-492	379	9	procedure	procedure	NOUN
ftr-492	379	10	89	89	NUM
ftr-492	379	11	-	-	SYM
ftr-492	379	12	12	12	NUM
ftr-492	379	13	,	,	PUNCT
ftr-492	379	14	which	which	PRON
ftr-492	379	15	provides	provide	VERB
ftr-492	379	16	that	that	SCONJ
ftr-492	379	17	the	the	DET
ftr-492	379	18	service	service	NOUN
ftr-492	379	19	generally	generally	ADV
ftr-492	379	20	will	will	AUX
ftr-492	379	21	rule	rule	VERB
ftr-492	379	22	that	that	SCONJ
ftr-492	379	23	a	a	DET
ftr-492	379	24	partnership	partnership	NOUN
ftr-492	379	25	lacks	lack	VERB
ftr-492	379	26	limited	limited	ADJ
ftr-492	379	27	liability	liability	NOUN
ftr-492	379	28	where	where	SCONJ
ftr-492	379	29	its	its	PRON
ftr-492	379	30	general	general	ADJ
ftr-492	379	31	partner	partner	NOUN
ftr-492	379	32	does	do	AUX
ftr-492	379	33	not	not	PART
ftr-492	379	34	have	have	VERB
ftr-492	379	35	substantial	substantial	ADJ
ftr-492	379	36	assets	asset	NOUN
ftr-492	379	37	if	if	SCONJ
ftr-492	379	38	the	the	DET
ftr-492	379	39	general	general	ADJ
ftr-492	379	40	partner	partner	NOUN
ftr-492	379	41	"	"	PUNCT
ftr-492	379	42	will	will	AUX
ftr-492	379	43	act	act	VERB
ftr-492	379	44	independently	independently	ADV
ftr-492	379	45	of	of	ADP
ftr-492	379	46	the	the	DET
ftr-492	379	47	limited	limited	ADJ
ftr-492	379	48	partners	partner	NOUN
ftr-492	379	49	.	.	PUNCT
ftr-492	379	50	"	"	PUNCT
ftr-492	380	1	54	54	NUM
ftr-492	380	2	if	if	SCONJ
ftr-492	380	3	control	control	NOUN
ftr-492	380	4	by	by	ADP
ftr-492	380	5	the	the	DET
ftr-492	380	6	limited	limited	ADJ
ftr-492	380	7	partners	partner	NOUN
ftr-492	380	8	is	be	AUX
ftr-492	380	9	the	the	DET
ftr-492	380	10	key	key	NOUN
ftr-492	380	11	to	to	ADP
ftr-492	380	12	dumminess	dumminess	NOUN
ftr-492	380	13	,	,	PUNCT
ftr-492	380	14	then	then	ADV
ftr-492	380	15	dumminess	dumminess	NOUN
ftr-492	380	16	would	would	AUX
ftr-492	380	17	seem	seem	VERB
ftr-492	380	18	to	to	PART
ftr-492	380	19	be	be	AUX
ftr-492	380	20	a	a	DET
ftr-492	380	21	fairly	fairly	ADV
ftr-492	380	22	rare	rare	ADJ
ftr-492	380	23	phenomenon	phenomenon	NOUN
ftr-492	380	24	.	.	PUNCT
ftr-492	381	1	thus	thus	ADV
ftr-492	381	2	,	,	PUNCT
ftr-492	381	3	one	one	PRON
ftr-492	381	4	might	might	AUX
ftr-492	381	5	ask	ask	VERB
ftr-492	381	6	why	why	SCONJ
ftr-492	381	7	corporate	corporate	ADJ
ftr-492	381	8	general	general	ADJ
ftr-492	381	9	partners	partner	NOUN
ftr-492	381	10	of	of	ADP
ftr-492	381	11	limited	limited	ADJ
ftr-492	381	12	partnerships	partnership	NOUN
ftr-492	381	13	are	be	AUX
ftr-492	381	14	so	so	ADV
ftr-492	381	15	frequently	frequently	ADV
ftr-492	381	16	capitalized	capitalize	VERB
ftr-492	381	17	with	with	ADP
ftr-492	381	18	substantial	substantial	ADJ
ftr-492	381	19	assets	asset	NOUN
ftr-492	381	20	at	at	ADP
ftr-492	381	21	the	the	DET
ftr-492	381	22	direction	direction	NOUN
ftr-492	381	23	of	of	ADP
ftr-492	381	24	tax	tax	NOUN
ftr-492	381	25	lawyers	lawyer	NOUN
ftr-492	381	26	.	.	PUNCT
ftr-492	382	1	the	the	DET
ftr-492	382	2	answer	answer	NOUN
ftr-492	382	3	probably	probably	ADV
ftr-492	382	4	lies	lie	VERB
ftr-492	382	5	in	in	ADP
ftr-492	382	6	the	the	DET
ftr-492	382	7	fact	fact	NOUN
ftr-492	382	8	that	that	SCONJ
ftr-492	382	9	there	there	PRON
ftr-492	382	10	is	be	VERB
ftr-492	382	11	just	just	ADV
ftr-492	382	12	not	not	PART
ftr-492	382	13	yet	yet	ADV
ftr-492	382	14	enough	enough	ADJ
ftr-492	382	15	authority	authority	NOUN
ftr-492	382	16	on	on	ADP
ftr-492	382	17	the	the	DET
ftr-492	382	18	meaning	meaning	NOUN
ftr-492	382	19	of	of	ADP
ftr-492	382	20	the	the	DET
ftr-492	382	21	term	term	NOUN
ftr-492	382	22	"	"	PUNCT
ftr-492	382	23	dummy	dummy	NOUN
ftr-492	382	24	"	"	PUNCT
ftr-492	382	25	to	to	PART
ftr-492	382	26	warrant	warrant	VERB
ftr-492	382	27	reliance	reliance	NOUN
ftr-492	382	28	on	on	ADP
ftr-492	382	29	the	the	DET
ftr-492	382	30	absence	absence	NOUN
ftr-492	382	31	of	of	ADP
ftr-492	382	32	dumminess	dumminess	NOUN
ftr-492	382	33	,	,	PUNCT
ftr-492	382	34	except	except	SCONJ
ftr-492	382	35	in	in	ADP
ftr-492	382	36	the	the	DET
ftr-492	382	37	cleanest	clean	ADJ
ftr-492	382	38	of	of	ADP
ftr-492	382	39	cases	case	NOUN
ftr-492	382	40	.	.	PUNCT
ftr-492	383	1	it	it	PRON
ftr-492	383	2	should	should	AUX
ftr-492	383	3	be	be	AUX
ftr-492	383	4	noted	note	VERB
ftr-492	383	5	(	(	PUNCT
ftr-492	383	6	primarily	primarily	ADV
ftr-492	383	7	for	for	ADP
ftr-492	383	8	comic	comic	ADJ
ftr-492	383	9	relief	relief	NOUN
ftr-492	383	10	)	)	PUNCT
ftr-492	383	11	that	that	SCONJ
ftr-492	383	12	zuckmnan55	zuckmnan55	NOUN
ftr-492	383	13	stands	stand	VERB
ftr-492	383	14	for	for	ADP
ftr-492	383	15	the	the	DET
ftr-492	383	16	proposition	proposition	NOUN
ftr-492	383	17	that	that	SCONJ
ftr-492	383	18	there	there	PRON
ftr-492	383	19	is	be	VERB
ftr-492	383	20	a	a	DET
ftr-492	383	21	truism	truism	NOUN
ftr-492	383	22	that	that	PRON
ftr-492	383	23	makes	make	VERB
ftr-492	383	24	the	the	DET
ftr-492	383	25	subtleties	subtlety	NOUN
ftr-492	383	26	of	of	ADP
ftr-492	383	27	the	the	DET
ftr-492	383	28	definition	definition	NOUN
ftr-492	383	29	of	of	ADP
ftr-492	383	30	the	the	DET
ftr-492	383	31	term	term	NOUN
ftr-492	383	32	"	"	PUNCT
ftr-492	383	33	dummy	dummy	ADJ
ftr-492	383	34	"	"	PUNCT
ftr-492	383	35	irrelevant	irrelevant	ADJ
ftr-492	383	36	.	.	PUNCT
ftr-492	384	1	in	in	ADP
ftr-492	384	2	zuckman	zuckman	NOUN
ftr-492	384	3	,	,	PUNCT
ftr-492	384	4	the	the	DET
ftr-492	384	5	service	service	NOUN
ftr-492	384	6	argued	argue	VERB
ftr-492	384	7	that	that	SCONJ
ftr-492	384	8	a	a	DET
ftr-492	384	9	limited	limited	ADJ
ftr-492	384	10	partnership	partnership	NOUN
ftr-492	384	11	with	with	ADP
ftr-492	384	12	a	a	DET
ftr-492	384	13	sole	sole	ADJ
ftr-492	384	14	corporate	corporate	ADJ
ftr-492	384	15	general	general	ADJ
ftr-492	384	16	partner	partner	NOUN
ftr-492	384	17	had	have	VERB
ftr-492	384	18	limited	limit	VERB
ftr-492	384	19	liability	liability	NOUN
ftr-492	384	20	on	on	ADP
ftr-492	384	21	the	the	DET
ftr-492	384	22	theory	theory	NOUN
ftr-492	384	23	that	that	SCONJ
ftr-492	384	24	the	the	DET
ftr-492	384	25	general	general	ADJ
ftr-492	384	26	partner	partner	NOUN
ftr-492	384	27	had	have	AUX
ftr-492	384	28	no	no	DET
ftr-492	384	29	substantial	substantial	ADJ
ftr-492	384	30	assets	asset	NOUN
ftr-492	384	31	and	and	CCONJ
ftr-492	384	32	was	be	AUX
ftr-492	384	33	acting	act	VERB
ftr-492	384	34	at	at	ADP
ftr-492	384	35	the	the	DET
ftr-492	384	36	direction	direction	NOUN
ftr-492	384	37	and	and	CCONJ
ftr-492	384	38	control	control	NOUN
ftr-492	384	39	of	of	ADP
ftr-492	384	40	a	a	DET
ftr-492	384	41	limited	limited	ADJ
ftr-492	384	42	partner	partner	NOUN
ftr-492	384	43	.	.	PUNCT
ftr-492	385	1	6	6	NUM
ftr-492	385	2	the	the	DET
ftr-492	385	3	taxpayer	taxpayer	NOUN
ftr-492	385	4	argued	argue	VERB
ftr-492	385	5	that	that	SCONJ
ftr-492	385	6	limited	limited	ADJ
ftr-492	385	7	liability	liability	NOUN
ftr-492	385	8	was	be	AUX
ftr-492	385	9	lacking	lack	VERB
ftr-492	385	10	on	on	ADP
ftr-492	385	11	the	the	DET
ftr-492	385	12	ground	ground	NOUN
ftr-492	385	13	that	that	SCONJ
ftr-492	385	14	the	the	DET
ftr-492	385	15	limited	limited	ADJ
ftr-492	385	16	partner	partner	NOUN
ftr-492	385	17	's	's	PART
ftr-492	385	18	control	control	NOUN
ftr-492	385	19	of	of	ADP
ftr-492	385	20	the	the	DET
ftr-492	385	21	general	general	ADJ
ftr-492	385	22	partner	partner	NOUN
ftr-492	385	23	made	make	VERB
ftr-492	385	24	the	the	DET
ftr-492	385	25	limited	limited	ADJ
ftr-492	385	26	partner	partner	NOUN
ftr-492	385	27	personally	personally	ADV
ftr-492	385	28	liable	liable	ADJ
ftr-492	385	29	for	for	ADP
ftr-492	385	30	partnership	partnership	NOUN
ftr-492	385	31	liabilities	liability	NOUN
ftr-492	385	32	under	under	ADP
ftr-492	385	33	applicable	applicable	ADJ
ftr-492	385	34	state	state	NOUN
ftr-492	385	35	law	law	NOUN
ftr-492	385	36	,	,	PUNCT
ftr-492	385	37	a	a	DET
ftr-492	385	38	premise	premise	NOUN
ftr-492	385	39	that	that	SCONJ
ftr-492	385	40	the	the	DET
ftr-492	385	41	service	service	NOUN
ftr-492	385	42	contested	contest	VERB
ftr-492	385	43	.	.	PUNCT
ftr-492	385	44	'	'	PUNCT
ftr-492	386	1	the	the	DET
ftr-492	386	2	court	court	NOUN
ftr-492	386	3	did	do	AUX
ftr-492	386	4	not	not	PART
ftr-492	386	5	resolve	resolve	VERB
ftr-492	386	6	the	the	DET
ftr-492	386	7	state	state	NOUN
ftr-492	386	8	law	law	NOUN
ftr-492	386	9	question	question	NOUN
ftr-492	386	10	as	as	ADP
ftr-492	386	11	to	to	ADP
ftr-492	386	12	whether	whether	SCONJ
ftr-492	386	13	the	the	DET
ftr-492	386	14	limited	limited	ADJ
ftr-492	386	15	partner	partner	NOUN
ftr-492	386	16	had	have	AUX
ftr-492	386	17	personal	personal	ADJ
ftr-492	386	18	liability	liability	NOUN
ftr-492	386	19	.	.	PUNCT
ftr-492	387	1	instead	instead	ADV
ftr-492	387	2	,	,	PUNCT
ftr-492	387	3	it	it	PRON
ftr-492	387	4	concluded	conclude	VERB
ftr-492	387	5	that	that	SCONJ
ftr-492	387	6	the	the	DET
ftr-492	387	7	literal	literal	ADJ
ftr-492	387	8	language	language	NOUN
ftr-492	387	9	of	of	ADP
ftr-492	387	10	regulations	regulation	NOUN
ftr-492	387	11	section	section	VERB
ftr-492	387	12	301.7701	301.7701	NUM
ftr-492	387	13	-	-	SYM
ftr-492	387	14	2(d	2(d	NUM
ftr-492	387	15	)	)	PUNCT
ftr-492	387	16	creates	create	VERB
ftr-492	387	17	a	a	DET
ftr-492	387	18	truism	truism	NOUN
ftr-492	387	19	:	:	PUNCT
ftr-492	387	20	either	either	CCONJ
ftr-492	387	21	the	the	DET
ftr-492	387	22	general	general	ADJ
ftr-492	387	23	partner	partner	NOUN
ftr-492	387	24	is	be	AUX
ftr-492	387	25	not	not	PART
ftr-492	387	26	acting	act	VERB
ftr-492	387	27	as	as	ADP
ftr-492	387	28	the	the	DET
ftr-492	387	29	dummy	dummy	NOUN
ftr-492	387	30	of	of	ADP
ftr-492	387	31	the	the	DET
ftr-492	387	32	limited	limited	ADJ
ftr-492	387	33	partners	partner	NOUN
ftr-492	387	34	,	,	PUNCT
ftr-492	387	35	in	in	ADP
ftr-492	387	36	which	which	DET
ftr-492	387	37	case	case	NOUN
ftr-492	387	38	limited	limited	ADJ
ftr-492	387	39	liability	liability	NOUN
ftr-492	387	40	does	do	AUX
ftr-492	387	41	not	not	PART
ftr-492	387	42	exist	exist	VERB
ftr-492	387	43	under	under	ADP
ftr-492	387	44	the	the	DET
ftr-492	387	45	first	first	ADJ
ftr-492	387	46	sentence	sentence	NOUN
ftr-492	387	47	of	of	ADP
ftr-492	387	48	regulations	regulation	NOUN
ftr-492	387	49	section	section	VERB
ftr-492	387	50	301.7701	301.7701	NUM
ftr-492	387	51	-	-	SYM
ftr-492	387	52	2(d)(2	2(d)(2	NUM
ftr-492	387	53	)	)	PUNCT
ftr-492	387	54	based	base	VERB
ftr-492	387	55	upon	upon	SCONJ
ftr-492	387	56	the	the	DET
ftr-492	387	57	mere	mere	ADJ
ftr-492	387	58	fact	fact	NOUN
ftr-492	387	59	that	that	SCONJ
ftr-492	387	60	the	the	DET
ftr-492	387	61	general	general	ADJ
ftr-492	387	62	partner	partner	NOUN
ftr-492	387	63	has	have	AUX
ftr-492	387	64	personal	personal	ADJ
ftr-492	387	65	liability	liability	NOUN
ftr-492	387	66	(	(	PUNCT
ftr-492	387	67	without	without	ADP
ftr-492	387	68	regard	regard	NOUN
ftr-492	387	69	to	to	ADP
ftr-492	387	70	the	the	DET
ftr-492	387	71	substantiality	substantiality	NOUN
ftr-492	387	72	of	of	ADP
ftr-492	387	73	52	52	NUM
ftr-492	387	74	.	.	PUNCT
ftr-492	388	1	i	i	PRON
ftr-492	388	2	d.	d.	PROPN
ftr-492	388	3	at	at	ADP
ftr-492	388	4	181	181	NUM
ftr-492	388	5	.	.	PUNCT
ftr-492	389	1	53	53	NUM
ftr-492	389	2	.	.	PUNCT
ftr-492	390	1	i	i	PRON
ftr-492	390	2	d.	d.	PROPN
ftr-492	390	3	54	54	NUM
ftr-492	390	4	.	.	PUNCT
ftr-492	390	5	rev	rev	PROPN
ftr-492	390	6	.	.	PROPN
ftr-492	390	7	proc	proc	PROPN
ftr-492	390	8	.	.	PUNCT
ftr-492	391	1	89	89	NUM
ftr-492	391	2	-	-	SYM
ftr-492	391	3	12	12	NUM
ftr-492	391	4	,	,	PUNCT
ftr-492	391	5	at	at	ADP
ftr-492	391	6	§	§	PROPN
ftr-492	391	7	4.07	4.07	NUM
ftr-492	391	8	.	.	PUNCT
ftr-492	392	1	it	it	PRON
ftr-492	392	2	is	be	AUX
ftr-492	392	3	interesting	interesting	ADJ
ftr-492	392	4	to	to	PART
ftr-492	392	5	note	note	VERB
ftr-492	392	6	that	that	SCONJ
ftr-492	392	7	revenue	revenue	NOUN
ftr-492	392	8	procedure	procedure	NOUN
ftr-492	392	9	7213	7213	NUM
ftr-492	392	10	,	,	PUNCT
ftr-492	392	11	1972	1972	NUM
ftr-492	392	12	-	-	SYM
ftr-492	392	13	1	1	NUM
ftr-492	392	14	c.b	c.b	PROPN
ftr-492	392	15	.	.	PROPN
ftr-492	392	16	735	735	NUM
ftr-492	392	17	,	,	PUNCT
ftr-492	392	18	which	which	PRON
ftr-492	392	19	contains	contain	VERB
ftr-492	392	20	the	the	DET
ftr-492	392	21	prior	prior	ADJ
ftr-492	392	22	ruling	rule	VERB
ftr-492	392	23	guidelines	guideline	NOUN
ftr-492	392	24	,	,	PUNCT
ftr-492	392	25	does	do	AUX
ftr-492	392	26	not	not	PART
ftr-492	392	27	include	include	VERB
ftr-492	392	28	that	that	DET
ftr-492	392	29	rule	rule	NOUN
ftr-492	392	30	but	but	CCONJ
ftr-492	392	31	does	do	AUX
ftr-492	392	32	require	require	VERB
ftr-492	392	33	that	that	SCONJ
ftr-492	392	34	in	in	ADP
ftr-492	392	35	all	all	DET
ftr-492	392	36	cases	case	NOUN
ftr-492	392	37	the	the	DET
ftr-492	392	38	limited	limited	ADJ
ftr-492	392	39	partners	partner	NOUN
ftr-492	392	40	may	may	AUX
ftr-492	392	41	not	not	PART
ftr-492	392	42	own	own	VERB
ftr-492	392	43	more	more	ADJ
ftr-492	392	44	than	than	ADP
ftr-492	392	45	20,%	20,%	NUM
ftr-492	392	46	of	of	ADP
ftr-492	392	47	the	the	DET
ftr-492	392	48	stock	stock	NOUN
ftr-492	392	49	of	of	ADP
ftr-492	392	50	the	the	DET
ftr-492	392	51	general	general	ADJ
ftr-492	392	52	partner	partner	NOUN
ftr-492	392	53	or	or	CCONJ
ftr-492	392	54	its	its	PRON
ftr-492	392	55	affiliates	affiliate	NOUN
ftr-492	392	56	(	(	PUNCT
ftr-492	392	57	taking	take	VERB
ftr-492	392	58	into	into	ADP
ftr-492	392	59	account	account	NOUN
ftr-492	392	60	the	the	DET
ftr-492	392	61	section	section	NOUN
ftr-492	392	62	318	318	NUM
ftr-492	392	63	constructive	constructive	ADJ
ftr-492	392	64	ownership	ownership	NOUN
ftr-492	392	65	rules	rule	NOUN
ftr-492	392	66	)	)	PUNCT
ftr-492	392	67	.	.	PUNCT
ftr-492	393	1	55	55	NUM
ftr-492	393	2	.	.	PUNCT
ftr-492	393	3	zuckman	zuckman	PROPN
ftr-492	393	4	v.	v.	PROPN
ftr-492	393	5	united	united	PROPN
ftr-492	393	6	states	states	PROPN
ftr-492	393	7	,	,	PUNCT
ftr-492	393	8	524	524	NUM
ftr-492	393	9	f.2d	f.2d	NOUN
ftr-492	393	10	729	729	NUM
ftr-492	393	11	(	(	PUNCT
ftr-492	393	12	ct	ct	PROPN
ftr-492	393	13	.	.	PUNCT
ftr-492	393	14	cl	cl	NOUN
ftr-492	393	15	.	.	PUNCT
ftr-492	393	16	1975	1975	NUM
ftr-492	393	17	)	)	PUNCT
ftr-492	393	18	.	.	PUNCT
ftr-492	394	1	56	56	NUM
ftr-492	394	2	.	.	PUNCT
ftr-492	395	1	i	i	PRON
ftr-492	395	2	d.	d.	PROPN
ftr-492	395	3	at	at	ADP
ftr-492	395	4	740	740	NUM
ftr-492	395	5	.	.	PUNCT
ftr-492	395	6	57	57	NUM
ftr-492	395	7	.	.	PUNCT
ftr-492	396	1	i	i	PRON
ftr-492	396	2	d.	d.	PROPN
ftr-492	396	3	19931	19931	NUM
ftr-492	396	4	florida	florida	PROPN
ftr-492	396	5	tax	tax	PROPN
ftr-492	396	6	review	review	VERB
ftr-492	396	7	its	its	PRON
ftr-492	396	8	assets	asset	NOUN
ftr-492	396	9	)	)	PUNCT
ftr-492	396	10	,	,	PUNCT
ftr-492	396	11	or	or	CCONJ
ftr-492	396	12	the	the	DET
ftr-492	396	13	general	general	ADJ
ftr-492	396	14	partner	partner	NOUN
ftr-492	396	15	is	be	AUX
ftr-492	396	16	acting	act	VERB
ftr-492	396	17	as	as	ADP
ftr-492	396	18	the	the	DET
ftr-492	396	19	dummy	dummy	NOUN
ftr-492	396	20	of	of	ADP
ftr-492	396	21	the	the	DET
ftr-492	396	22	limited	limited	ADJ
ftr-492	396	23	partners	partner	NOUN
ftr-492	396	24	,	,	PUNCT
ftr-492	396	25	in	in	ADP
ftr-492	396	26	which	which	DET
ftr-492	396	27	case	case	NOUN
ftr-492	396	28	limited	limited	ADJ
ftr-492	396	29	liability	liability	NOUN
ftr-492	396	30	does	do	AUX
ftr-492	396	31	not	not	PART
ftr-492	396	32	exist	exist	VERB
ftr-492	396	33	based	base	VERB
ftr-492	396	34	upon	upon	SCONJ
ftr-492	396	35	the	the	DET
ftr-492	396	36	fact	fact	NOUN
ftr-492	396	37	that	that	SCONJ
ftr-492	396	38	the	the	DET
ftr-492	396	39	limited	limited	ADJ
ftr-492	396	40	partners	partner	NOUN
ftr-492	396	41	would	would	AUX
ftr-492	396	42	be	be	AUX
ftr-492	396	43	deemed	deem	VERB
ftr-492	396	44	to	to	PART
ftr-492	396	45	have	have	VERB
ftr-492	396	46	personal	personal	ADJ
ftr-492	396	47	liability	liability	NOUN
ftr-492	396	48	under	under	ADP
ftr-492	396	49	the	the	DET
ftr-492	396	50	second	second	ADJ
ftr-492	396	51	sentence	sentence	NOUN
ftr-492	396	52	of	of	ADP
ftr-492	396	53	regulations	regulation	NOUN
ftr-492	396	54	section	section	VERB
ftr-492	396	55	301.7701	301.7701	NUM
ftr-492	396	56	-	-	SYM
ftr-492	396	57	2(d)(2	2(d)(2	NUM
ftr-492	396	58	)	)	PUNCT
ftr-492	396	59	due	due	ADP
ftr-492	396	60	to	to	ADP
ftr-492	396	61	their	their	PRON
ftr-492	396	62	control	control	NOUN
ftr-492	396	63	of	of	ADP
ftr-492	396	64	the	the	DET
ftr-492	396	65	general	general	ADJ
ftr-492	396	66	partner.58	partner.58	PROPN
ftr-492	396	67	however	however	ADV
ftr-492	396	68	,	,	PUNCT
ftr-492	396	69	it	it	PRON
ftr-492	396	70	would	would	AUX
ftr-492	396	71	be	be	AUX
ftr-492	396	72	surprising	surprising	ADJ
ftr-492	396	73	if	if	SCONJ
ftr-492	396	74	the	the	DET
ftr-492	396	75	zuckman	zuckman	NOUN
ftr-492	396	76	analysis	analysis	NOUN
ftr-492	396	77	is	be	AUX
ftr-492	396	78	ever	ever	ADV
ftr-492	396	79	followed	follow	VERB
ftr-492	396	80	by	by	ADP
ftr-492	396	81	any	any	DET
ftr-492	396	82	other	other	ADJ
ftr-492	396	83	court	court	NOUN
ftr-492	396	84	,	,	PUNCT
ftr-492	396	85	since	since	SCONJ
ftr-492	396	86	it	it	PRON
ftr-492	396	87	is	be	AUX
ftr-492	396	88	tantamount	tantamount	ADJ
ftr-492	396	89	to	to	ADP
ftr-492	396	90	saying	say	VERB
ftr-492	396	91	that	that	SCONJ
ftr-492	396	92	all	all	DET
ftr-492	396	93	limited	limited	ADJ
ftr-492	396	94	partnerships	partnership	NOUN
ftr-492	396	95	automatically	automatically	ADV
ftr-492	396	96	lack	lack	VERB
ftr-492	396	97	limited	limited	ADJ
ftr-492	396	98	liability	liability	NOUN
ftr-492	396	99	without	without	ADP
ftr-492	396	100	delving	delve	VERB
ftr-492	396	101	into	into	ADP
ftr-492	396	102	the	the	DET
ftr-492	396	103	substance	substance	NOUN
ftr-492	396	104	of	of	ADP
ftr-492	396	105	the	the	DET
ftr-492	396	106	transaction	transaction	NOUN
ftr-492	396	107	.	.	PUNCT
ftr-492	397	1	6	6	X
ftr-492	397	2	.	.	X
ftr-492	397	3	general	general	ADJ
ftr-492	397	4	partners	partner	NOUN
ftr-492	397	5	with	with	ADP
ftr-492	397	6	tiny	tiny	ADJ
ftr-492	397	7	interests.-another	interests.-another	ADJ
ftr-492	397	8	issue	issue	NOUN
ftr-492	397	9	in	in	ADP
ftr-492	397	10	this	this	DET
ftr-492	397	11	area	area	NOUN
ftr-492	397	12	is	be	AUX
ftr-492	397	13	whether	whether	SCONJ
ftr-492	397	14	a	a	DET
ftr-492	397	15	limited	limited	ADJ
ftr-492	397	16	partnership	partnership	NOUN
ftr-492	397	17	should	should	AUX
ftr-492	397	18	be	be	AUX
ftr-492	397	19	regarded	regard	VERB
ftr-492	397	20	as	as	ADP
ftr-492	397	21	lacking	lack	VERB
ftr-492	397	22	the	the	DET
ftr-492	397	23	characteristic	characteristic	NOUN
ftr-492	397	24	of	of	ADP
ftr-492	397	25	limited	limited	ADJ
ftr-492	397	26	liability	liability	NOUN
ftr-492	397	27	if	if	SCONJ
ftr-492	397	28	the	the	DET
ftr-492	397	29	interest	interest	NOUN
ftr-492	397	30	of	of	ADP
ftr-492	397	31	the	the	DET
ftr-492	397	32	general	general	ADJ
ftr-492	397	33	partner	partner	NOUN
ftr-492	397	34	is	be	AUX
ftr-492	397	35	extremely	extremely	ADV
ftr-492	397	36	small	small	ADJ
ftr-492	397	37	on	on	ADP
ftr-492	397	38	the	the	DET
ftr-492	397	39	ground	ground	NOUN
ftr-492	397	40	that	that	SCONJ
ftr-492	397	41	the	the	DET
ftr-492	397	42	general	general	ADJ
ftr-492	397	43	partner	partner	NOUN
ftr-492	397	44	should	should	AUX
ftr-492	397	45	not	not	PART
ftr-492	397	46	be	be	AUX
ftr-492	397	47	regarded	regard	VERB
ftr-492	397	48	as	as	ADP
ftr-492	397	49	a	a	DET
ftr-492	397	50	partner	partner	NOUN
ftr-492	397	51	for	for	ADP
ftr-492	397	52	federal	federal	ADJ
ftr-492	397	53	income	income	NOUN
ftr-492	397	54	tax	tax	NOUN
ftr-492	397	55	purposes	purpose	NOUN
ftr-492	397	56	and	and	CCONJ
ftr-492	397	57	,	,	PUNCT
ftr-492	397	58	therefore	therefore	ADV
ftr-492	397	59	,	,	PUNCT
ftr-492	397	60	that	that	SCONJ
ftr-492	397	61	no	no	DET
ftr-492	397	62	"	"	PUNCT
ftr-492	397	63	member	member	NOUN
ftr-492	397	64	"	"	PUNCT
ftr-492	397	65	has	have	VERB
ftr-492	397	66	personal	personal	ADJ
ftr-492	397	67	liability	liability	NOUN
ftr-492	397	68	.	.	PUNCT
ftr-492	398	1	there	there	PRON
ftr-492	398	2	is	be	VERB
ftr-492	398	3	ample	ample	ADJ
ftr-492	398	4	authority	authority	NOUN
ftr-492	398	5	in	in	ADP
ftr-492	398	6	other	other	ADJ
ftr-492	398	7	tax	tax	NOUN
ftr-492	398	8	contexts	context	NOUN
ftr-492	398	9	that	that	PRON
ftr-492	398	10	de	de	PROPN
ftr-492	398	11	minimis	minimis	NOUN
ftr-492	398	12	things	thing	NOUN
ftr-492	398	13	may	may	AUX
ftr-492	398	14	be	be	AUX
ftr-492	398	15	ignored.59	ignored.59	VERB
ftr-492	398	16	in	in	ADP
ftr-492	398	17	addition	addition	NOUN
ftr-492	398	18	,	,	PUNCT
ftr-492	398	19	it	it	PRON
ftr-492	398	20	could	could	AUX
ftr-492	398	21	be	be	AUX
ftr-492	398	22	argued	argue	VERB
ftr-492	398	23	,	,	PUNCT
ftr-492	398	24	based	base	VERB
ftr-492	398	25	upon	upon	SCONJ
ftr-492	398	26	the	the	DET
ftr-492	398	27	cases	case	NOUN
ftr-492	398	28	indicating	indicate	VERB
ftr-492	398	29	that	that	SCONJ
ftr-492	398	30	intent	intent	NOUN
ftr-492	398	31	is	be	AUX
ftr-492	398	32	the	the	DET
ftr-492	398	33	most	most	ADV
ftr-492	398	34	important	important	ADJ
ftr-492	398	35	factor	factor	NOUN
ftr-492	398	36	in	in	ADP
ftr-492	398	37	determining	determine	VERB
ftr-492	398	38	whether	whether	SCONJ
ftr-492	398	39	a	a	DET
ftr-492	398	40	person	person	NOUN
ftr-492	398	41	is	be	AUX
ftr-492	398	42	a	a	DET
ftr-492	398	43	partner,60	partner,60	NOUN
ftr-492	398	44	that	that	PRON
ftr-492	398	45	a	a	DET
ftr-492	398	46	general	general	ADJ
ftr-492	398	47	partner	partner	NOUN
ftr-492	398	48	with	with	ADP
ftr-492	398	49	a	a	DET
ftr-492	398	50	tiny	tiny	ADJ
ftr-492	398	51	interest	interest	NOUN
ftr-492	398	52	could	could	AUX
ftr-492	398	53	not	not	PART
ftr-492	398	54	really	really	ADV
ftr-492	398	55	intend	intend	VERB
ftr-492	398	56	to	to	PART
ftr-492	398	57	be	be	AUX
ftr-492	398	58	a	a	DET
ftr-492	398	59	partner	partner	NOUN
ftr-492	398	60	in	in	ADP
ftr-492	398	61	the	the	DET
ftr-492	398	62	fullest	full	ADJ
ftr-492	398	63	sense	sense	NOUN
ftr-492	398	64	,	,	PUNCT
ftr-492	398	65	since	since	SCONJ
ftr-492	398	66	it	it	PRON
ftr-492	398	67	does	do	AUX
ftr-492	398	68	not	not	PART
ftr-492	398	69	have	have	VERB
ftr-492	398	70	a	a	DET
ftr-492	398	71	meaningful	meaningful	ADJ
ftr-492	398	72	share	share	NOUN
ftr-492	398	73	of	of	ADP
ftr-492	398	74	partnership	partnership	NOUN
ftr-492	398	75	profits	profit	NOUN
ftr-492	398	76	and	and	CCONJ
ftr-492	398	77	losses	loss	NOUN
ftr-492	398	78	.	.	PUNCT
ftr-492	399	1	on	on	ADP
ftr-492	399	2	the	the	DET
ftr-492	399	3	other	other	ADJ
ftr-492	399	4	hand	hand	NOUN
ftr-492	399	5	,	,	PUNCT
ftr-492	399	6	a	a	DET
ftr-492	399	7	general	general	ADJ
ftr-492	399	8	partner	partner	NOUN
ftr-492	399	9	with	with	ADP
ftr-492	399	10	a	a	DET
ftr-492	399	11	tiny	tiny	ADJ
ftr-492	399	12	interest	interest	NOUN
ftr-492	399	13	is	be	AUX
ftr-492	399	14	a	a	DET
ftr-492	399	15	partner	partner	NOUN
ftr-492	399	16	in	in	ADP
ftr-492	399	17	form	form	NOUN
ftr-492	399	18	,	,	PUNCT
ftr-492	399	19	would	would	AUX
ftr-492	399	20	be	be	AUX
ftr-492	399	21	regarded	regard	VERB
ftr-492	399	22	as	as	ADP
ftr-492	399	23	a	a	DET
ftr-492	399	24	partner	partner	NOUN
ftr-492	399	25	for	for	ADP
ftr-492	399	26	state	state	NOUN
ftr-492	399	27	law	law	NOUN
ftr-492	399	28	purposes	purpose	NOUN
ftr-492	399	29	(	(	PUNCT
ftr-492	399	30	with	with	ADP
ftr-492	399	31	the	the	DET
ftr-492	399	32	consequence	consequence	NOUN
ftr-492	399	33	that	that	SCONJ
ftr-492	399	34	it	it	PRON
ftr-492	399	35	would	would	AUX
ftr-492	399	36	be	be	AUX
ftr-492	399	37	personally	personally	ADV
ftr-492	399	38	liable	liable	ADJ
ftr-492	399	39	for	for	ADP
ftr-492	399	40	partnership	partnership	NOUN
ftr-492	399	41	liabilities	liability	NOUN
ftr-492	399	42	and	and	CCONJ
ftr-492	399	43	have	have	VERB
ftr-492	399	44	the	the	DET
ftr-492	399	45	other	other	ADJ
ftr-492	399	46	substantive	substantive	ADJ
ftr-492	399	47	rights	right	NOUN
ftr-492	399	48	and	and	CCONJ
ftr-492	399	49	obligations	obligation	NOUN
ftr-492	399	50	of	of	ADP
ftr-492	399	51	a	a	DET
ftr-492	399	52	general	general	ADJ
ftr-492	399	53	partner)61	partner)61	NOUN
ftr-492	399	54	and	and	CCONJ
ftr-492	399	55	may	may	AUX
ftr-492	399	56	actually	actually	ADV
ftr-492	399	57	intend	intend	VERB
ftr-492	399	58	to	to	PART
ftr-492	399	59	be	be	AUX
ftr-492	399	60	a	a	DET
ftr-492	399	61	partner	partner	NOUN
ftr-492	399	62	.	.	PUNCT
ftr-492	400	1	58	58	NUM
ftr-492	400	2	.	.	PUNCT
ftr-492	401	1	i	i	PRON
ftr-492	401	2	d.	d.	PROPN
ftr-492	401	3	at	at	ADP
ftr-492	401	4	741	741	NUM
ftr-492	401	5	.	.	PUNCT
ftr-492	402	1	the	the	DET
ftr-492	402	2	second	second	ADJ
ftr-492	402	3	sentence	sentence	NOUN
ftr-492	402	4	of	of	ADP
ftr-492	402	5	regulations	regulation	NOUN
ftr-492	402	6	section	section	VERB
ftr-492	402	7	301.7701	301.7701	NUM
ftr-492	402	8	-	-	SYM
ftr-492	402	9	2(d)(2	2(d)(2	NUM
ftr-492	402	10	)	)	PUNCT
ftr-492	402	11	reads	read	NOUN
ftr-492	402	12	as	as	SCONJ
ftr-492	402	13	follows	follow	VERB
ftr-492	402	14	:	:	PUNCT
ftr-492	402	15	"	"	PUNCT
ftr-492	402	16	notwithstanding	notwithstanding	ADP
ftr-492	402	17	the	the	DET
ftr-492	402	18	formation	formation	NOUN
ftr-492	402	19	of	of	ADP
ftr-492	402	20	the	the	DET
ftr-492	402	21	organization	organization	NOUN
ftr-492	402	22	as	as	ADP
ftr-492	402	23	a	a	DET
ftr-492	402	24	limited	limited	ADJ
ftr-492	402	25	partnership	partnership	NOUN
ftr-492	402	26	,	,	PUNCT
ftr-492	402	27	when	when	SCONJ
ftr-492	402	28	the	the	DET
ftr-492	402	29	limited	limited	ADJ
ftr-492	402	30	partners	partner	NOUN
ftr-492	402	31	act	act	VERB
ftr-492	402	32	as	as	ADP
ftr-492	402	33	the	the	DET
ftr-492	402	34	principals	principal	NOUN
ftr-492	402	35	of	of	ADP
ftr-492	402	36	such	such	ADJ
ftr-492	402	37	general	general	ADJ
ftr-492	402	38	partner	partner	NOUN
ftr-492	402	39	,	,	PUNCT
ftr-492	402	40	personal	personal	ADJ
ftr-492	402	41	liability	liability	NOUN
ftr-492	402	42	will	will	AUX
ftr-492	402	43	exist	exist	VERB
ftr-492	402	44	with	with	ADP
ftr-492	402	45	respect	respect	NOUN
ftr-492	402	46	to	to	ADP
ftr-492	402	47	such	such	ADJ
ftr-492	402	48	limited	limited	ADJ
ftr-492	402	49	partners	partner	NOUN
ftr-492	402	50	.	.	PUNCT
ftr-492	402	51	"	"	PUNCT
ftr-492	403	1	it	it	PRON
ftr-492	403	2	is	be	AUX
ftr-492	403	3	unclear	unclear	ADJ
ftr-492	403	4	whether	whether	SCONJ
ftr-492	403	5	that	that	DET
ftr-492	403	6	statement	statement	NOUN
ftr-492	403	7	was	be	AUX
ftr-492	403	8	intended	intend	VERB
ftr-492	403	9	to	to	PART
ftr-492	403	10	be	be	AUX
ftr-492	403	11	a	a	DET
ftr-492	403	12	purely	purely	ADV
ftr-492	403	13	tax	tax	NOUN
ftr-492	403	14	rule	rule	NOUN
ftr-492	403	15	or	or	CCONJ
ftr-492	403	16	a	a	DET
ftr-492	403	17	summary	summary	NOUN
ftr-492	403	18	of	of	ADP
ftr-492	403	19	state	state	NOUN
ftr-492	403	20	partnership	partnership	NOUN
ftr-492	403	21	law	law	NOUN
ftr-492	403	22	.	.	PUNCT
ftr-492	404	1	59	59	NUM
ftr-492	404	2	.	.	PUNCT
ftr-492	405	1	e.g.	e.g.	ADV
ftr-492	405	2	,	,	PUNCT
ftr-492	405	3	mills	mill	NOUN
ftr-492	405	4	v.	v.	PROPN
ftr-492	405	5	commissioner	commissioner	PROPN
ftr-492	405	6	,	,	PUNCT
ftr-492	405	7	331	331	NUM
ftr-492	405	8	f.2d	f.2d	X
ftr-492	405	9	321	321	NUM
ftr-492	405	10	(	(	PUNCT
ftr-492	405	11	5th	5th	ADJ
ftr-492	405	12	cir	cir	NOUN
ftr-492	405	13	.	.	PROPN
ftr-492	405	14	1964	1964	NUM
ftr-492	405	15	)	)	PUNCT
ftr-492	405	16	,	,	PUNCT
ftr-492	405	17	rev'g	rev'g	VERB
ftr-492	405	18	39	39	NUM
ftr-492	405	19	t.c	t.c	PROPN
ftr-492	405	20	.	.	PROPN
ftr-492	405	21	393	393	NUM
ftr-492	405	22	(	(	PUNCT
ftr-492	405	23	1962	1962	NUM
ftr-492	405	24	)	)	PUNCT
ftr-492	405	25	(	(	PUNCT
ftr-492	405	26	cash	cash	NOUN
ftr-492	405	27	payment	payment	NOUN
ftr-492	405	28	in	in	ADP
ftr-492	405	29	lieu	lieu	NOUN
ftr-492	405	30	of	of	ADP
ftr-492	405	31	fractional	fractional	ADJ
ftr-492	405	32	shares	share	NOUN
ftr-492	405	33	of	of	ADP
ftr-492	405	34	stock	stock	NOUN
ftr-492	405	35	does	do	AUX
ftr-492	405	36	not	not	PART
ftr-492	405	37	disqualify	disqualify	VERB
ftr-492	405	38	corporate	corporate	ADJ
ftr-492	405	39	reorganization	reorganization	NOUN
ftr-492	405	40	from	from	ADP
ftr-492	405	41	nontaxable	nontaxable	ADJ
ftr-492	405	42	status	status	NOUN
ftr-492	405	43	under	under	ADP
ftr-492	405	44	section	section	NOUN
ftr-492	405	45	368(a)(1)(b	368(a)(1)(b	PROPN
ftr-492	405	46	)	)	PUNCT
ftr-492	405	47	)	)	PUNCT
ftr-492	405	48	;	;	PUNCT
ftr-492	405	49	international	international	ADJ
ftr-492	405	50	artists	artist	NOUN
ftr-492	405	51	,	,	PUNCT
ftr-492	405	52	ltd	ltd	PROPN
ftr-492	405	53	.	.	PROPN
ftr-492	406	1	v.	v.	PROPN
ftr-492	406	2	commissioner	commissioner	NOUN
ftr-492	406	3	,	,	PUNCT
ftr-492	406	4	55	55	NUM
ftr-492	406	5	t.c	t.c	NOUN
ftr-492	406	6	.	.	PROPN
ftr-492	406	7	94	94	NUM
ftr-492	406	8	,	,	PUNCT
ftr-492	406	9	104	104	NUM
ftr-492	406	10	-	-	SYM
ftr-492	406	11	05	05	NUM
ftr-492	406	12	(	(	PUNCT
ftr-492	406	13	1970	1970	NUM
ftr-492	406	14	)	)	PUNCT
ftr-492	406	15	(	(	PUNCT
ftr-492	406	16	incidental	incidental	ADJ
ftr-492	406	17	personal	personal	ADJ
ftr-492	406	18	use	use	NOUN
ftr-492	406	19	of	of	ADP
ftr-492	406	20	business	business	NOUN
ftr-492	406	21	property	property	NOUN
ftr-492	406	22	does	do	AUX
ftr-492	406	23	not	not	PART
ftr-492	406	24	preclude	preclude	VERB
ftr-492	406	25	section	section	NOUN
ftr-492	406	26	167	167	NUM
ftr-492	406	27	deductions	deduction	NOUN
ftr-492	406	28	)	)	PUNCT
ftr-492	406	29	.	.	PUNCT
ftr-492	407	1	60	60	NUM
ftr-492	407	2	.	.	PUNCT
ftr-492	408	1	see	see	VERB
ftr-492	408	2	,	,	PUNCT
ftr-492	408	3	e.g.	e.g.	ADV
ftr-492	408	4	,	,	PUNCT
ftr-492	408	5	commissioner	commissioner	PROPN
ftr-492	408	6	v.	v.	PROPN
ftr-492	408	7	culbertson	culbertson	PROPN
ftr-492	408	8	,	,	PUNCT
ftr-492	408	9	337	337	NUM
ftr-492	408	10	u.s	u.s	PROPN
ftr-492	408	11	.	.	PROPN
ftr-492	408	12	733	733	NUM
ftr-492	408	13	(	(	PUNCT
ftr-492	408	14	1949	1949	NUM
ftr-492	408	15	)	)	PUNCT
ftr-492	408	16	;	;	PUNCT
ftr-492	408	17	estate	estate	NOUN
ftr-492	408	18	of	of	ADP
ftr-492	408	19	smith	smith	PROPN
ftr-492	408	20	v.	v.	PROPN
ftr-492	408	21	commissioner	commissioner	PROPN
ftr-492	408	22	,	,	PUNCT
ftr-492	408	23	313	313	NUM
ftr-492	408	24	f.2d	f.2d	ADP
ftr-492	408	25	724	724	NUM
ftr-492	408	26	(	(	PUNCT
ftr-492	408	27	8th	8th	ADJ
ftr-492	408	28	cir	cir	NOUN
ftr-492	408	29	.	.	PROPN
ftr-492	408	30	1963	1963	NUM
ftr-492	408	31	)	)	PUNCT
ftr-492	408	32	;	;	PUNCT
ftr-492	408	33	luna	luna	PROPN
ftr-492	408	34	v.	v.	PROPN
ftr-492	408	35	commissioner	commissioner	PROPN
ftr-492	408	36	,	,	PUNCT
ftr-492	408	37	42	42	NUM
ftr-492	408	38	t.c	t.c	NOUN
ftr-492	408	39	.	.	PROPN
ftr-492	408	40	1067	1067	NUM
ftr-492	408	41	(	(	PUNCT
ftr-492	408	42	1964	1964	NUM
ftr-492	408	43	)	)	PUNCT
ftr-492	408	44	.	.	PUNCT
ftr-492	409	1	61	61	NUM
ftr-492	409	2	.	.	PUNCT
ftr-492	410	1	although	although	SCONJ
ftr-492	410	2	the	the	DET
ftr-492	410	3	mere	mere	ADJ
ftr-492	410	4	fact	fact	NOUN
ftr-492	410	5	that	that	SCONJ
ftr-492	410	6	the	the	DET
ftr-492	410	7	general	general	ADJ
ftr-492	410	8	partner	partner	NOUN
ftr-492	410	9	is	be	AUX
ftr-492	410	10	a	a	DET
ftr-492	410	11	partner	partner	NOUN
ftr-492	410	12	for	for	ADP
ftr-492	410	13	state	state	NOUN
ftr-492	410	14	law	law	NOUN
ftr-492	410	15	purposes	purpose	NOUN
ftr-492	410	16	would	would	AUX
ftr-492	410	17	not	not	PART
ftr-492	410	18	be	be	AUX
ftr-492	410	19	determinative	determinative	ADJ
ftr-492	410	20	,	,	PUNCT
ftr-492	410	21	the	the	DET
ftr-492	410	22	fact	fact	NOUN
ftr-492	410	23	that	that	SCONJ
ftr-492	410	24	the	the	DET
ftr-492	410	25	general	general	ADJ
ftr-492	410	26	partner	partner	NOUN
ftr-492	410	27	holds	hold	VERB
ftr-492	410	28	itself	itself	PRON
ftr-492	410	29	out	out	ADP
ftr-492	410	30	as	as	ADP
ftr-492	410	31	a	a	DET
ftr-492	410	32	partner	partner	NOUN
ftr-492	410	33	for	for	ADP
ftr-492	410	34	state	state	NOUN
ftr-492	410	35	law	law	NOUN
ftr-492	410	36	purposes	purpose	NOUN
ftr-492	410	37	may	may	AUX
ftr-492	410	38	be	be	AUX
ftr-492	410	39	evidence	evidence	NOUN
ftr-492	410	40	of	of	ADP
ftr-492	410	41	intent	intent	NOUN
ftr-492	410	42	and	and	CCONJ
ftr-492	410	43	it	it	PRON
ftr-492	410	44	does	do	AUX
ftr-492	410	45	confer	confer	VERB
ftr-492	410	46	on	on	ADP
ftr-492	410	47	such	such	ADJ
ftr-492	410	48	person	person	NOUN
ftr-492	410	49	all	all	DET
ftr-492	410	50	the	the	DET
ftr-492	410	51	substantive	substantive	ADJ
ftr-492	410	52	rights	right	NOUN
ftr-492	410	53	and	and	CCONJ
ftr-492	410	54	obligations	obligation	NOUN
ftr-492	410	55	of	of	ADP
ftr-492	410	56	a	a	DET
ftr-492	410	57	general	general	ADJ
ftr-492	410	58	partner	partner	NOUN
ftr-492	410	59	,	,	PUNCT
ftr-492	410	60	including	include	VERB
ftr-492	410	61	personal	personal	ADJ
ftr-492	410	62	liability	liability	NOUN
ftr-492	410	63	for	for	ADP
ftr-492	410	64	partnership	partnership	NOUN
ftr-492	410	65	liabilities	liability	NOUN
ftr-492	410	66	(	(	PUNCT
ftr-492	410	67	other	other	ADJ
ftr-492	410	68	than	than	ADP
ftr-492	410	69	those	those	PRON
ftr-492	410	70	that	that	PRON
ftr-492	410	71	are	be	AUX
ftr-492	410	72	expressly	expressly	ADV
ftr-492	410	73	nonrecourse	nonrecourse	ADJ
ftr-492	410	74	)	)	PUNCT
ftr-492	410	75	,	,	PUNCT
ftr-492	410	76	the	the	DET
ftr-492	410	77	exclusive	exclusive	ADJ
ftr-492	410	78	right	right	NOUN
ftr-492	410	79	to	to	PART
ftr-492	410	80	manage	manage	VERB
ftr-492	410	81	the	the	DET
ftr-492	410	82	business	business	NOUN
ftr-492	410	83	of	of	ADP
ftr-492	410	84	the	the	DET
ftr-492	410	85	partnership	partnership	NOUN
ftr-492	410	86	(	(	PUNCT
ftr-492	410	87	subject	subject	ADJ
ftr-492	410	88	to	to	ADP
ftr-492	410	89	any	any	DET
ftr-492	410	90	limited	limited	ADJ
ftr-492	410	91	partner	partner	NOUN
ftr-492	410	92	approval	approval	NOUN
ftr-492	410	93	rights	right	NOUN
ftr-492	410	94	)	)	PUNCT
ftr-492	410	95	and	and	CCONJ
ftr-492	410	96	a	a	DET
ftr-492	410	97	fiduciary	fiduciary	ADJ
ftr-492	410	98	obligation	obligation	NOUN
ftr-492	410	99	to	to	PART
ftr-492	410	100	manage	manage	VERB
ftr-492	410	101	the	the	DET
ftr-492	410	102	partnership	partnership	NOUN
ftr-492	410	103	based	base	VERB
ftr-492	410	104	upon	upon	SCONJ
ftr-492	410	105	the	the	DET
ftr-492	410	106	best	good	ADJ
ftr-492	410	107	interests	interest	NOUN
ftr-492	410	108	of	of	ADP
ftr-492	410	109	the	the	DET
ftr-492	410	110	partners	partner	NOUN
ftr-492	410	111	.	.	PUNCT
ftr-492	411	1	[	[	X
ftr-492	411	2	vol	vol	NOUN
ftr-492	411	3	1:4	1:4	NUM
ftr-492	411	4	lingering	linger	VERB
ftr-492	411	5	partnership	partnership	NOUN
ftr-492	411	6	classification	classification	NOUN
ftr-492	411	7	issues	issue	NOUN
ftr-492	411	8	there	there	ADV
ftr-492	411	9	seems	seem	VERB
ftr-492	411	10	to	to	PART
ftr-492	411	11	be	be	AUX
ftr-492	411	12	no	no	DET
ftr-492	411	13	useful	useful	ADJ
ftr-492	411	14	authority	authority	NOUN
ftr-492	411	15	on	on	ADP
ftr-492	411	16	this	this	DET
ftr-492	411	17	issue	issue	NOUN
ftr-492	411	18	.	.	PUNCT
ftr-492	412	1	the	the	DET
ftr-492	412	2	only	only	ADJ
ftr-492	412	3	case	case	NOUN
ftr-492	412	4	to	to	PART
ftr-492	412	5	expressly	expressly	ADV
ftr-492	412	6	consider	consider	VERB
ftr-492	412	7	the	the	DET
ftr-492	412	8	issue	issue	NOUN
ftr-492	412	9	was	be	AUX
ftr-492	412	10	larson	larson	PROPN
ftr-492	412	11	,	,	PUNCT
ftr-492	412	12	which	which	PRON
ftr-492	412	13	parenthetically	parenthetically	ADV
ftr-492	412	14	discussed	discuss	VERB
ftr-492	412	15	the	the	DET
ftr-492	412	16	question	question	NOUN
ftr-492	412	17	of	of	ADP
ftr-492	412	18	whether	whether	SCONJ
ftr-492	412	19	a	a	DET
ftr-492	412	20	general	general	ADJ
ftr-492	412	21	partner	partner	NOUN
ftr-492	412	22	that	that	PRON
ftr-492	412	23	had	have	VERB
ftr-492	412	24	only	only	ADV
ftr-492	412	25	a	a	DET
ftr-492	412	26	fifteen	fifteen	NUM
ftr-492	412	27	percent	percent	NOUN
ftr-492	412	28	interest	interest	NOUN
ftr-492	412	29	in	in	ADP
ftr-492	412	30	partnership	partnership	NOUN
ftr-492	412	31	profits	profit	NOUN
ftr-492	412	32	(	(	PUNCT
ftr-492	412	33	with	with	ADP
ftr-492	412	34	no	no	DET
ftr-492	412	35	interest	interest	NOUN
ftr-492	412	36	in	in	ADP
ftr-492	412	37	partnership	partnership	NOUN
ftr-492	412	38	capital	capital	NOUN
ftr-492	412	39	)	)	PUNCT
ftr-492	412	40	should	should	AUX
ftr-492	412	41	not	not	PART
ftr-492	412	42	be	be	AUX
ftr-492	412	43	regarded	regard	VERB
ftr-492	412	44	as	as	ADP
ftr-492	412	45	a	a	DET
ftr-492	412	46	partner	partner	NOUN
ftr-492	412	47	for	for	ADP
ftr-492	412	48	continuity	continuity	NOUN
ftr-492	412	49	of	of	ADP
ftr-492	412	50	life	life	NOUN
ftr-492	412	51	purposes	purpose	NOUN
ftr-492	412	52	because	because	SCONJ
ftr-492	412	53	of	of	ADP
ftr-492	412	54	the	the	DET
ftr-492	412	55	relative	relative	ADJ
ftr-492	412	56	insubstantiality	insubstantiality	NOUN
ftr-492	412	57	of	of	ADP
ftr-492	412	58	that	that	DET
ftr-492	412	59	interest.62	interest.62	NOUN
ftr-492	412	60	not	not	PART
ftr-492	412	61	surprisingly	surprisingly	ADV
ftr-492	412	62	,	,	PUNCT
ftr-492	412	63	the	the	DET
ftr-492	412	64	court	court	NOUN
ftr-492	412	65	decided	decide	VERB
ftr-492	412	66	that	that	SCONJ
ftr-492	412	67	the	the	DET
ftr-492	412	68	general	general	ADJ
ftr-492	412	69	partner	partner	NOUN
ftr-492	412	70	should	should	AUX
ftr-492	412	71	be	be	AUX
ftr-492	412	72	regarded	regard	VERB
ftr-492	412	73	as	as	ADP
ftr-492	412	74	a	a	DET
ftr-492	412	75	partner	partner	NOUN
ftr-492	412	76	.	.	PUNCT
ftr-492	413	1	what	what	PRON
ftr-492	413	2	is	be	AUX
ftr-492	413	3	surprising	surprising	ADJ
ftr-492	413	4	,	,	PUNCT
ftr-492	413	5	however	however	ADV
ftr-492	413	6	,	,	PUNCT
ftr-492	413	7	is	be	AUX
ftr-492	413	8	the	the	DET
ftr-492	413	9	basis	basis	NOUN
ftr-492	413	10	for	for	ADP
ftr-492	413	11	that	that	DET
ftr-492	413	12	decision	decision	NOUN
ftr-492	413	13	.	.	PUNCT
ftr-492	414	1	the	the	DET
ftr-492	414	2	court	court	NOUN
ftr-492	414	3	's	's	PART
ftr-492	414	4	decision	decision	NOUN
ftr-492	414	5	was	be	AUX
ftr-492	414	6	not	not	PART
ftr-492	414	7	based	base	VERB
ftr-492	414	8	upon	upon	SCONJ
ftr-492	414	9	the	the	DET
ftr-492	414	10	factual	factual	ADJ
ftr-492	414	11	point	point	NOUN
ftr-492	414	12	that	that	SCONJ
ftr-492	414	13	the	the	DET
ftr-492	414	14	general	general	ADJ
ftr-492	414	15	partner	partner	NOUN
ftr-492	414	16	actually	actually	ADV
ftr-492	414	17	had	have	AUX
ftr-492	414	18	a	a	DET
ftr-492	414	19	fairly	fairly	ADV
ftr-492	414	20	significant	significant	ADJ
ftr-492	414	21	interest	interest	NOUN
ftr-492	414	22	;	;	PUNCT
ftr-492	414	23	rather	rather	ADV
ftr-492	414	24	,	,	PUNCT
ftr-492	414	25	it	it	PRON
ftr-492	414	26	was	be	AUX
ftr-492	414	27	based	base	VERB
ftr-492	414	28	upon	upon	SCONJ
ftr-492	414	29	the	the	DET
ftr-492	414	30	court	court	NOUN
ftr-492	414	31	's	's	PART
ftr-492	414	32	rejection	rejection	NOUN
ftr-492	414	33	of	of	ADP
ftr-492	414	34	the	the	DET
ftr-492	414	35	service	service	NOUN
ftr-492	414	36	's	's	PART
ftr-492	414	37	legal	legal	ADJ
ftr-492	414	38	argument	argument	NOUN
ftr-492	414	39	that	that	SCONJ
ftr-492	414	40	a	a	DET
ftr-492	414	41	general	general	ADJ
ftr-492	414	42	partner	partner	NOUN
ftr-492	414	43	could	could	AUX
ftr-492	414	44	have	have	AUX
ftr-492	414	45	a	a	DET
ftr-492	414	46	sufficiently	sufficiently	ADV
ftr-492	414	47	small	small	ADJ
ftr-492	414	48	interest	interest	NOUN
ftr-492	414	49	to	to	PART
ftr-492	414	50	be	be	AUX
ftr-492	414	51	disregarded	disregard	VERB
ftr-492	414	52	for	for	ADP
ftr-492	414	53	continuity	continuity	NOUN
ftr-492	414	54	of	of	ADP
ftr-492	414	55	life	life	NOUN
ftr-492	414	56	purposes	purpose	NOUN
ftr-492	414	57	(	(	PUNCT
ftr-492	414	58	and	and	CCONJ
ftr-492	414	59	presumably	presumably	ADV
ftr-492	414	60	limited	limited	ADJ
ftr-492	414	61	liability	liability	NOUN
ftr-492	414	62	purposes	purpose	NOUN
ftr-492	414	63	as	as	ADV
ftr-492	414	64	well	well	ADV
ftr-492	414	65	)	)	PUNCT
ftr-492	414	66	.	.	PUNCT
ftr-492	415	1	the	the	DET
ftr-492	415	2	court	court	NOUN
ftr-492	415	3	found	find	VERB
ftr-492	415	4	that	that	DET
ftr-492	415	5	argument	argument	NOUN
ftr-492	415	6	to	to	PART
ftr-492	415	7	be	be	AUX
ftr-492	415	8	"	"	PUNCT
ftr-492	415	9	structurally	structurally	ADV
ftr-492	415	10	incompatible	incompatible	ADJ
ftr-492	415	11	with	with	ADP
ftr-492	415	12	the	the	DET
ftr-492	415	13	regulations	regulation	NOUN
ftr-492	415	14	,	,	PUNCT
ftr-492	415	15	which	which	PRON
ftr-492	415	16	consider	consider	VERB
ftr-492	415	17	the	the	DET
ftr-492	415	18	substantiality	substantiality	NOUN
ftr-492	415	19	of	of	ADP
ftr-492	415	20	a	a	DET
ftr-492	415	21	partner	partner	NOUN
ftr-492	415	22	's	's	PART
ftr-492	415	23	interest	interest	NOUN
ftr-492	415	24	in	in	ADP
ftr-492	415	25	the	the	DET
ftr-492	415	26	partnership	partnership	NOUN
ftr-492	415	27	only	only	ADV
ftr-492	415	28	in	in	ADP
ftr-492	415	29	connection	connection	NOUN
ftr-492	415	30	with	with	ADP
ftr-492	415	31	the	the	DET
ftr-492	415	32	centralization	centralization	NOUN
ftr-492	415	33	of	of	ADP
ftr-492	415	34	management	management	NOUN
ftr-492	415	35	and	and	CCONJ
ftr-492	415	36	transferability	transferability	NOUN
ftr-492	415	37	of	of	ADP
ftr-492	415	38	interests	interest	NOUN
ftr-492	415	39	.	.	PUNCT
ftr-492	415	40	"	"	PUNCT
ftr-492	416	1	63	63	NUM
ftr-492	416	2	however	however	ADV
ftr-492	416	3	,	,	PUNCT
ftr-492	416	4	that	that	DET
ftr-492	416	5	conclusion	conclusion	NOUN
ftr-492	416	6	is	be	AUX
ftr-492	416	7	of	of	ADP
ftr-492	416	8	dubious	dubious	ADJ
ftr-492	416	9	reliability	reliability	NOUN
ftr-492	416	10	,	,	PUNCT
ftr-492	416	11	since	since	SCONJ
ftr-492	416	12	the	the	DET
ftr-492	416	13	court	court	NOUN
ftr-492	416	14	was	be	AUX
ftr-492	416	15	not	not	PART
ftr-492	416	16	confronted	confront	VERB
ftr-492	416	17	with	with	ADP
ftr-492	416	18	a	a	DET
ftr-492	416	19	truly	truly	ADV
ftr-492	416	20	de	de	X
ftr-492	416	21	minimis	minimis	NOUN
ftr-492	416	22	case	case	NOUN
ftr-492	416	23	where	where	SCONJ
ftr-492	416	24	general	general	ADJ
ftr-492	416	25	tax	tax	NOUN
ftr-492	416	26	principles	principle	NOUN
ftr-492	416	27	might	might	AUX
ftr-492	416	28	be	be	AUX
ftr-492	416	29	brought	bring	VERB
ftr-492	416	30	to	to	PART
ftr-492	416	31	bear	bear	VERB
ftr-492	416	32	and	and	CCONJ
ftr-492	416	33	in	in	ADP
ftr-492	416	34	any	any	DET
ftr-492	416	35	event	event	NOUN
ftr-492	416	36	its	its	PRON
ftr-492	416	37	discussion	discussion	NOUN
ftr-492	416	38	of	of	ADP
ftr-492	416	39	the	the	DET
ftr-492	416	40	issue	issue	NOUN
ftr-492	416	41	seems	seem	VERB
ftr-492	416	42	to	to	PART
ftr-492	416	43	be	be	AUX
ftr-492	416	44	dictum	dictum	NOUN
ftr-492	416	45	.	.	PUNCT
ftr-492	417	1	the	the	DET
ftr-492	417	2	de	de	PROPN
ftr-492	417	3	minimis	minimis	PROPN
ftr-492	417	4	interest	interest	NOUN
ftr-492	417	5	issue	issue	NOUN
ftr-492	417	6	was	be	AUX
ftr-492	417	7	also	also	ADV
ftr-492	417	8	considered	consider	VERB
ftr-492	417	9	in	in	ADP
ftr-492	417	10	private	private	ADJ
ftr-492	417	11	letter	letter	NOUN
ftr-492	417	12	ruling	rule	VERB
ftr-492	417	13	8139048.6	8139048.6	NUM
ftr-492	417	14	'	'	PUNCT
ftr-492	417	15	in	in	ADP
ftr-492	417	16	that	that	DET
ftr-492	417	17	ruling	ruling	NOUN
ftr-492	417	18	,	,	PUNCT
ftr-492	417	19	a	a	DET
ftr-492	417	20	corporation	corporation	NOUN
ftr-492	417	21	and	and	CCONJ
ftr-492	417	22	an	an	DET
ftr-492	417	23	employee	employee	NOUN
ftr-492	417	24	of	of	ADP
ftr-492	417	25	an	an	DET
ftr-492	417	26	affiliate	affiliate	NOUN
ftr-492	417	27	of	of	ADP
ftr-492	417	28	the	the	DET
ftr-492	417	29	corporation	corporation	NOUN
ftr-492	417	30	formed	form	VERB
ftr-492	417	31	a	a	DET
ftr-492	417	32	limited	limited	ADJ
ftr-492	417	33	partnership	partnership	NOUN
ftr-492	417	34	,	,	PUNCT
ftr-492	417	35	with	with	ADP
ftr-492	417	36	the	the	DET
ftr-492	417	37	corporation	corporation	NOUN
ftr-492	417	38	as	as	ADP
ftr-492	417	39	the	the	DET
ftr-492	417	40	limited	limited	ADJ
ftr-492	417	41	partner	partner	NOUN
ftr-492	417	42	with	with	ADP
ftr-492	417	43	a	a	DET
ftr-492	417	44	99.999	99.999	NUM
ftr-492	417	45	%	%	NOUN
ftr-492	417	46	interest	interest	NOUN
ftr-492	417	47	and	and	CCONJ
ftr-492	417	48	the	the	DET
ftr-492	417	49	employee	employee	NOUN
ftr-492	417	50	as	as	ADP
ftr-492	417	51	the	the	DET
ftr-492	417	52	general	general	ADJ
ftr-492	417	53	partner	partner	NOUN
ftr-492	417	54	with	with	ADP
ftr-492	417	55	a	a	DET
ftr-492	417	56	0.00	0.00	NUM
ftr-492	417	57	1	1	NUM
ftr-492	417	58	%	%	NOUN
ftr-492	417	59	interest	interest	NOUN
ftr-492	417	60	.	.	PUNCT
ftr-492	418	1	the	the	DET
ftr-492	418	2	service	service	NOUN
ftr-492	418	3	ruled	rule	VERB
ftr-492	418	4	that	that	SCONJ
ftr-492	418	5	the	the	DET
ftr-492	418	6	partnership	partnership	NOUN
ftr-492	418	7	was	be	AUX
ftr-492	418	8	not	not	PART
ftr-492	418	9	a	a	DET
ftr-492	418	10	partnership	partnership	NOUN
ftr-492	418	11	for	for	ADP
ftr-492	418	12	federal	federal	ADJ
ftr-492	418	13	income	income	NOUN
ftr-492	418	14	tax	tax	NOUN
ftr-492	418	15	purposes	purpose	NOUN
ftr-492	418	16	on	on	ADP
ftr-492	418	17	the	the	DET
ftr-492	418	18	theory	theory	NOUN
ftr-492	418	19	that	that	SCONJ
ftr-492	418	20	the	the	DET
ftr-492	418	21	employee	employee	NOUN
ftr-492	418	22	did	do	AUX
ftr-492	418	23	not	not	PART
ftr-492	418	24	intend	intend	VERB
ftr-492	418	25	to	to	PART
ftr-492	418	26	become	become	VERB
ftr-492	418	27	a	a	DET
ftr-492	418	28	partner	partner	NOUN
ftr-492	418	29	.	.	PUNCT
ftr-492	419	1	however	however	ADV
ftr-492	419	2	,	,	PUNCT
ftr-492	419	3	that	that	SCONJ
ftr-492	419	4	ruling	ruling	NOUN
ftr-492	419	5	also	also	ADV
ftr-492	419	6	is	be	AUX
ftr-492	419	7	of	of	ADP
ftr-492	419	8	limited	limited	ADJ
ftr-492	419	9	usefulness	usefulness	NOUN
ftr-492	419	10	,	,	PUNCT
ftr-492	419	11	because	because	SCONJ
ftr-492	419	12	the	the	DET
ftr-492	419	13	factors	factor	NOUN
ftr-492	419	14	relied	rely	VERB
ftr-492	419	15	upon	upon	SCONJ
ftr-492	419	16	by	by	ADP
ftr-492	419	17	the	the	DET
ftr-492	419	18	service	service	NOUN
ftr-492	419	19	included	include	VERB
ftr-492	419	20	not	not	PART
ftr-492	419	21	only	only	ADV
ftr-492	419	22	the	the	DET
ftr-492	419	23	employee	employee	NOUN
ftr-492	419	24	's	's	PART
ftr-492	419	25	"	"	PUNCT
ftr-492	419	26	minuscule	minuscule	ADJ
ftr-492	419	27	interest	interest	NOUN
ftr-492	419	28	,	,	PUNCT
ftr-492	419	29	"	"	PUNCT
ftr-492	419	30	but	but	CCONJ
ftr-492	419	31	also	also	ADV
ftr-492	419	32	the	the	DET
ftr-492	419	33	fact	fact	NOUN
ftr-492	419	34	that	that	SCONJ
ftr-492	419	35	the	the	DET
ftr-492	419	36	individual	individual	NOUN
ftr-492	419	37	funded	fund	VERB
ftr-492	419	38	his	his	PRON
ftr-492	419	39	share	share	NOUN
ftr-492	419	40	of	of	ADP
ftr-492	419	41	the	the	DET
ftr-492	419	42	capital	capital	NOUN
ftr-492	419	43	with	with	ADP
ftr-492	419	44	a	a	DET
ftr-492	419	45	nonrecourse	nonrecourse	NOUN
ftr-492	419	46	loan	loan	NOUN
ftr-492	419	47	from	from	ADP
ftr-492	419	48	his	his	PRON
ftr-492	419	49	employer	employer	NOUN
ftr-492	419	50	,	,	PUNCT
ftr-492	419	51	the	the	DET
ftr-492	419	52	fact	fact	NOUN
ftr-492	419	53	that	that	SCONJ
ftr-492	419	54	he	he	PRON
ftr-492	419	55	was	be	AUX
ftr-492	419	56	fully	fully	ADV
ftr-492	419	57	indemnified	indemnify	VERB
ftr-492	419	58	against	against	ADP
ftr-492	419	59	expense	expense	NOUN
ftr-492	419	60	or	or	CCONJ
ftr-492	419	61	loss	loss	NOUN
ftr-492	419	62	by	by	ADP
ftr-492	419	63	his	his	PRON
ftr-492	419	64	employer	employer	NOUN
ftr-492	419	65	and	and	CCONJ
ftr-492	419	66	the	the	DET
ftr-492	419	67	fact	fact	NOUN
ftr-492	419	68	that	that	SCONJ
ftr-492	419	69	he	he	PRON
ftr-492	419	70	was	be	AUX
ftr-492	419	71	required	require	VERB
ftr-492	419	72	to	to	PART
ftr-492	419	73	sell	sell	VERB
ftr-492	419	74	his	his	PRON
ftr-492	419	75	interest	interest	NOUN
ftr-492	419	76	at	at	ADP
ftr-492	419	77	cost	cost	NOUN
ftr-492	419	78	to	to	ADP
ftr-492	419	79	the	the	DET
ftr-492	419	80	designee	designee	NOUN
ftr-492	419	81	of	of	ADP
ftr-492	419	82	his	his	PRON
ftr-492	419	83	employer	employer	NOUN
ftr-492	419	84	upon	upon	SCONJ
ftr-492	419	85	the	the	DET
ftr-492	419	86	termination	termination	NOUN
ftr-492	419	87	of	of	ADP
ftr-492	419	88	his	his	PRON
ftr-492	419	89	employment	employment	NOUN
ftr-492	419	90	.	.	PUNCT
ftr-492	420	1	given	give	VERB
ftr-492	420	2	the	the	DET
ftr-492	420	3	absence	absence	NOUN
ftr-492	420	4	of	of	ADP
ftr-492	420	5	authority	authority	NOUN
ftr-492	420	6	,	,	PUNCT
ftr-492	420	7	the	the	DET
ftr-492	420	8	only	only	ADJ
ftr-492	420	9	useful	useful	ADJ
ftr-492	420	10	guidance	guidance	NOUN
ftr-492	420	11	is	be	AUX
ftr-492	420	12	the	the	DET
ftr-492	420	13	service	service	NOUN
ftr-492	420	14	's	's	PART
ftr-492	420	15	ruling	rule	VERB
ftr-492	420	16	guideline	guideline	NOUN
ftr-492	420	17	relating	relate	VERB
ftr-492	420	18	to	to	ADP
ftr-492	420	19	the	the	DET
ftr-492	420	20	minimum	minimum	ADJ
ftr-492	420	21	interest	interest	NOUN
ftr-492	420	22	that	that	PRON
ftr-492	420	23	a	a	DET
ftr-492	420	24	general	general	ADJ
ftr-492	420	25	partner	partner	NOUN
ftr-492	420	26	must	must	AUX
ftr-492	420	27	have	have	VERB
ftr-492	420	28	in	in	ADP
ftr-492	420	29	order	order	NOUN
ftr-492	420	30	to	to	PART
ftr-492	420	31	receive	receive	VERB
ftr-492	420	32	a	a	DET
ftr-492	420	33	favorable	favorable	ADJ
ftr-492	420	34	ruling	ruling	NOUN
ftr-492	420	35	,	,	PUNCT
ftr-492	420	36	even	even	ADV
ftr-492	420	37	though	though	SCONJ
ftr-492	420	38	that	that	DET
ftr-492	420	39	guideline	guideline	NOUN
ftr-492	420	40	is	be	AUX
ftr-492	420	41	not	not	PART
ftr-492	420	42	by	by	ADP
ftr-492	420	43	its	its	PRON
ftr-492	420	44	terms	term	NOUN
ftr-492	420	45	tied	tie	VERB
ftr-492	420	46	to	to	ADP
ftr-492	420	47	the	the	DET
ftr-492	420	48	limited	limited	ADJ
ftr-492	420	49	liability	liability	NOUN
ftr-492	420	50	factor	factor	NOUN
ftr-492	420	51	(	(	PUNCT
ftr-492	420	52	or	or	CCONJ
ftr-492	420	53	any	any	DET
ftr-492	420	54	other	other	ADJ
ftr-492	420	55	specific	specific	ADJ
ftr-492	420	56	provision	provision	NOUN
ftr-492	420	57	of	of	ADP
ftr-492	420	58	the	the	DET
ftr-492	420	59	substantive	substantive	ADJ
ftr-492	420	60	law	law	NOUN
ftr-492	420	61	for	for	ADP
ftr-492	420	62	that	that	DET
ftr-492	420	63	matter	matter	NOUN
ftr-492	420	64	)	)	PUNCT
ftr-492	420	65	.	.	PUNCT
ftr-492	421	1	historically	historically	ADV
ftr-492	421	2	,	,	PUNCT
ftr-492	421	3	the	the	DET
ftr-492	421	4	service	service	NOUN
ftr-492	421	5	's	's	PART
ftr-492	421	6	ruling	rule	VERB
ftr-492	421	7	guideline	guideline	NOUN
ftr-492	421	8	was	be	AUX
ftr-492	421	9	that	that	SCONJ
ftr-492	421	10	the	the	DET
ftr-492	421	11	general	general	ADJ
ftr-492	421	12	partner	partner	NOUN
ftr-492	421	13	had	have	VERB
ftr-492	421	14	to	to	PART
ftr-492	421	15	have	have	VERB
ftr-492	421	16	at	at	ADP
ftr-492	421	17	least	least	ADJ
ftr-492	421	18	a	a	DET
ftr-492	421	19	one	one	NUM
ftr-492	421	20	62	62	NUM
ftr-492	421	21	.	.	PUNCT
ftr-492	422	1	larson	larson	PROPN
ftr-492	422	2	,	,	PUNCT
ftr-492	422	3	66	66	NUM
ftr-492	422	4	t.c	t.c	PROPN
ftr-492	422	5	.	.	PUNCT
ftr-492	423	1	at	at	ADP
ftr-492	423	2	175	175	NUM
ftr-492	423	3	n.	n.	NOUN
ftr-492	423	4	11	11	NUM
ftr-492	423	5	.	.	PUNCT
ftr-492	423	6	63	63	NUM
ftr-492	423	7	.	.	PUNCT
ftr-492	424	1	i	i	PRON
ftr-492	424	2	d.	d.	PROPN
ftr-492	424	3	64	64	NUM
ftr-492	424	4	.	.	PUNCT
ftr-492	425	1	priv	priv	PROPN
ftr-492	425	2	.	.	PUNCT
ftr-492	426	1	let	let	VERB
ftr-492	426	2	.	.	PUNCT
ftr-492	427	1	rul	rul	NOUN
ftr-492	427	2	.	.	PUNCT
ftr-492	427	3	8139048	8139048	NUM
ftr-492	427	4	(	(	PUNCT
ftr-492	427	5	june	june	PROPN
ftr-492	427	6	30	30	NUM
ftr-492	427	7	,	,	PUNCT
ftr-492	427	8	1981	1981	NUM
ftr-492	427	9	)	)	PUNCT
ftr-492	427	10	.	.	PUNCT
ftr-492	428	1	19931	19931	NUM
ftr-492	428	2	florida	florida	PROPN
ftr-492	428	3	tax	tax	PROPN
ftr-492	428	4	review	review	NOUN
ftr-492	428	5	percent	percent	NOUN
ftr-492	428	6	interest	interest	NOUN
ftr-492	428	7	in	in	ADP
ftr-492	428	8	all	all	DET
ftr-492	428	9	cases.65	cases.65	NOUN
ftr-492	428	10	however	however	ADV
ftr-492	428	11	,	,	PUNCT
ftr-492	428	12	the	the	DET
ftr-492	428	13	service	service	NOUN
ftr-492	428	14	's	's	PART
ftr-492	428	15	new	new	ADJ
ftr-492	428	16	ruling	rule	VERB
ftr-492	428	17	guideline	guideline	NOUN
ftr-492	428	18	,	,	PUNCT
ftr-492	428	19	while	while	SCONJ
ftr-492	428	20	adhering	adhere	VERB
ftr-492	428	21	to	to	ADP
ftr-492	428	22	the	the	DET
ftr-492	428	23	one	one	NUM
ftr-492	428	24	percent	percent	NOUN
ftr-492	428	25	standard	standard	NOUN
ftr-492	428	26	for	for	ADP
ftr-492	428	27	most	most	ADJ
ftr-492	428	28	partnerships	partnership	NOUN
ftr-492	428	29	,	,	PUNCT
ftr-492	428	30	allows	allow	VERB
ftr-492	428	31	the	the	DET
ftr-492	428	32	general	general	ADJ
ftr-492	428	33	partner	partner	NOUN
ftr-492	428	34	to	to	PART
ftr-492	428	35	have	have	VERB
ftr-492	428	36	a	a	DET
ftr-492	428	37	smaller	small	ADJ
ftr-492	428	38	interest	interest	NOUN
ftr-492	428	39	where	where	SCONJ
ftr-492	428	40	the	the	DET
ftr-492	428	41	total	total	ADJ
ftr-492	428	42	capital	capital	NOUN
ftr-492	428	43	contributions	contribution	NOUN
ftr-492	428	44	of	of	ADP
ftr-492	428	45	the	the	DET
ftr-492	428	46	partnership	partnership	NOUN
ftr-492	428	47	exceed	exceed	VERB
ftr-492	428	48	fifty	fifty	NUM
ftr-492	428	49	million	million	NUM
ftr-492	428	50	dollars.66	dollars.66	NOUN
ftr-492	428	51	the	the	DET
ftr-492	428	52	minimum	minimum	ADJ
ftr-492	428	53	permissible	permissible	ADJ
ftr-492	428	54	interest	interest	NOUN
ftr-492	428	55	scales	scale	VERB
ftr-492	428	56	down	down	ADP
ftr-492	428	57	to	to	ADP
ftr-492	428	58	as	as	ADV
ftr-492	428	59	little	little	ADJ
ftr-492	428	60	as	as	ADP
ftr-492	428	61	a	a	DET
ftr-492	428	62	0.2	0.2	NUM
ftr-492	428	63	%	%	NOUN
ftr-492	428	64	interest	interest	NOUN
ftr-492	428	65	,	,	PUNCT
ftr-492	428	66	which	which	PRON
ftr-492	428	67	applies	apply	VERB
ftr-492	428	68	where	where	SCONJ
ftr-492	428	69	the	the	DET
ftr-492	428	70	total	total	ADJ
ftr-492	428	71	capital	capital	NOUN
ftr-492	428	72	contributions	contribution	NOUN
ftr-492	428	73	are	be	AUX
ftr-492	428	74	at	at	ADV
ftr-492	428	75	least	least	ADV
ftr-492	428	76	$	$	SYM
ftr-492	428	77	250	250	NUM
ftr-492	428	78	million	million	NUM
ftr-492	428	79	.	.	PUNCT
ftr-492	429	1	67	67	NUM
ftr-492	430	1	since	since	SCONJ
ftr-492	430	2	that	that	DET
ftr-492	430	3	ruling	rule	VERB
ftr-492	430	4	guideline	guideline	NOUN
ftr-492	430	5	effectively	effectively	ADV
ftr-492	430	6	provides	provide	VERB
ftr-492	430	7	a	a	DET
ftr-492	430	8	bright	bright	ADJ
ftr-492	430	9	-	-	PUNCT
ftr-492	430	10	line	line	NOUN
ftr-492	430	11	safe	safe	ADJ
ftr-492	430	12	harbor	harbor	NOUN
ftr-492	430	13	as	as	ADP
ftr-492	430	14	to	to	ADP
ftr-492	430	15	the	the	DET
ftr-492	430	16	minimum	minimum	ADJ
ftr-492	430	17	percentage	percentage	NOUN
ftr-492	430	18	interest	interest	NOUN
ftr-492	430	19	a	a	DET
ftr-492	430	20	general	general	ADJ
ftr-492	430	21	partner	partner	NOUN
ftr-492	430	22	must	must	AUX
ftr-492	430	23	have	have	VERB
ftr-492	430	24	to	to	PART
ftr-492	430	25	be	be	AUX
ftr-492	430	26	regarded	regard	VERB
ftr-492	430	27	as	as	ADP
ftr-492	430	28	a	a	DET
ftr-492	430	29	partner	partner	NOUN
ftr-492	430	30	,	,	PUNCT
ftr-492	430	31	it	it	PRON
ftr-492	430	32	tends	tend	VERB
ftr-492	430	33	to	to	PART
ftr-492	430	34	be	be	AUX
ftr-492	430	35	faithfully	faithfully	ADV
ftr-492	430	36	observed	observe	VERB
ftr-492	430	37	in	in	ADP
ftr-492	430	38	practice	practice	NOUN
ftr-492	430	39	,	,	PUNCT
ftr-492	430	40	as	as	SCONJ
ftr-492	430	41	was	be	AUX
ftr-492	430	42	its	its	PRON
ftr-492	430	43	predecessor	predecessor	NOUN
ftr-492	430	44	ruling	rule	VERB
ftr-492	430	45	guideline	guideline	NOUN
ftr-492	430	46	.	.	PUNCT
ftr-492	431	1	assuming	assume	VERB
ftr-492	431	2	that	that	SCONJ
ftr-492	431	3	the	the	DET
ftr-492	431	4	ruling	rule	VERB
ftr-492	431	5	guideline	guideline	NOUN
ftr-492	431	6	standard	standard	NOUN
ftr-492	431	7	for	for	ADP
ftr-492	431	8	the	the	DET
ftr-492	431	9	minimum	minimum	ADJ
ftr-492	431	10	percentage	percentage	NOUN
ftr-492	431	11	interest	interest	NOUN
ftr-492	431	12	of	of	ADP
ftr-492	431	13	a	a	DET
ftr-492	431	14	general	general	ADJ
ftr-492	431	15	partner	partner	NOUN
ftr-492	431	16	is	be	AUX
ftr-492	431	17	the	the	DET
ftr-492	431	18	de	de	X
ftr-492	431	19	facto	facto	X
ftr-492	431	20	law	law	NOUN
ftr-492	431	21	of	of	ADP
ftr-492	431	22	the	the	DET
ftr-492	431	23	land	land	NOUN
ftr-492	431	24	,	,	PUNCT
ftr-492	431	25	the	the	DET
ftr-492	431	26	only	only	ADJ
ftr-492	431	27	remaining	remain	VERB
ftr-492	431	28	issue	issue	NOUN
ftr-492	431	29	is	be	AUX
ftr-492	431	30	how	how	SCONJ
ftr-492	431	31	it	it	PRON
ftr-492	431	32	applies	apply	VERB
ftr-492	431	33	where	where	SCONJ
ftr-492	431	34	there	there	PRON
ftr-492	431	35	are	be	VERB
ftr-492	431	36	multiple	multiple	ADJ
ftr-492	431	37	general	general	ADJ
ftr-492	431	38	partners	partner	NOUN
ftr-492	431	39	,	,	PUNCT
ftr-492	431	40	i.e.	i.e.	X
ftr-492	431	41	,	,	PUNCT
ftr-492	431	42	whether	whether	SCONJ
ftr-492	431	43	each	each	DET
ftr-492	431	44	general	general	ADJ
ftr-492	431	45	partner	partner	NOUN
ftr-492	431	46	must	must	AUX
ftr-492	431	47	have	have	VERB
ftr-492	431	48	that	that	DET
ftr-492	431	49	minimum	minimum	ADJ
ftr-492	431	50	interest	interest	NOUN
ftr-492	431	51	individually	individually	ADV
ftr-492	431	52	or	or	CCONJ
ftr-492	431	53	whether	whether	SCONJ
ftr-492	431	54	it	it	PRON
ftr-492	431	55	is	be	AUX
ftr-492	431	56	sufficient	sufficient	ADJ
ftr-492	431	57	for	for	ADP
ftr-492	431	58	the	the	DET
ftr-492	431	59	general	general	ADJ
ftr-492	431	60	partners	partner	NOUN
ftr-492	431	61	collectively	collectively	ADV
ftr-492	431	62	to	to	PART
ftr-492	431	63	have	have	VERB
ftr-492	431	64	that	that	DET
ftr-492	431	65	minimum	minimum	ADJ
ftr-492	431	66	interest	interest	NOUN
ftr-492	431	67	.	.	PUNCT
ftr-492	432	1	the	the	DET
ftr-492	432	2	ruling	rule	VERB
ftr-492	432	3	guideline	guideline	NOUN
ftr-492	432	4	(	(	PUNCT
ftr-492	432	5	which	which	PRON
ftr-492	432	6	,	,	PUNCT
ftr-492	432	7	as	as	SCONJ
ftr-492	432	8	noted	note	VERB
ftr-492	432	9	earlier	early	ADV
ftr-492	432	10	,	,	PUNCT
ftr-492	432	11	is	be	AUX
ftr-492	432	12	not	not	PART
ftr-492	432	13	expressly	expressly	ADV
ftr-492	432	14	tied	tie	VERB
ftr-492	432	15	to	to	ADP
ftr-492	432	16	the	the	DET
ftr-492	432	17	limited	limited	ADJ
ftr-492	432	18	liability	liability	NOUN
ftr-492	432	19	factor	factor	NOUN
ftr-492	432	20	)	)	PUNCT
ftr-492	432	21	is	be	AUX
ftr-492	432	22	clear	clear	ADJ
ftr-492	432	23	that	that	SCONJ
ftr-492	432	24	it	it	PRON
ftr-492	432	25	applies	apply	VERB
ftr-492	432	26	to	to	ADP
ftr-492	432	27	the	the	DET
ftr-492	432	28	aggregate	aggregate	ADJ
ftr-492	432	29	interest	interest	NOUN
ftr-492	432	30	of	of	ADP
ftr-492	432	31	the	the	DET
ftr-492	432	32	general	general	ADJ
ftr-492	432	33	partners.68	partners.68	NOUN
ftr-492	432	34	that	that	PRON
ftr-492	432	35	does	do	AUX
ftr-492	432	36	not	not	PART
ftr-492	432	37	quite	quite	ADV
ftr-492	432	38	finish	finish	VERB
ftr-492	432	39	the	the	DET
ftr-492	432	40	story	story	NOUN
ftr-492	432	41	,	,	PUNCT
ftr-492	432	42	since	since	SCONJ
ftr-492	432	43	there	there	PRON
ftr-492	432	44	may	may	AUX
ftr-492	432	45	be	be	AUX
ftr-492	432	46	cases	case	NOUN
ftr-492	432	47	in	in	ADP
ftr-492	432	48	which	which	PRON
ftr-492	432	49	the	the	DET
ftr-492	432	50	net	net	ADJ
ftr-492	432	51	worth	worth	NOUN
ftr-492	432	52	supporting	support	VERB
ftr-492	432	53	the	the	DET
ftr-492	432	54	absence	absence	NOUN
ftr-492	432	55	of	of	ADP
ftr-492	432	56	limited	limited	ADJ
ftr-492	432	57	liability	liability	NOUN
ftr-492	432	58	resides	reside	VERB
ftr-492	432	59	in	in	ADP
ftr-492	432	60	only	only	ADV
ftr-492	432	61	one	one	NUM
ftr-492	432	62	of	of	ADP
ftr-492	432	63	the	the	DET
ftr-492	432	64	general	general	ADJ
ftr-492	432	65	partners	partner	NOUN
ftr-492	432	66	.	.	PUNCT
ftr-492	433	1	until	until	ADP
ftr-492	433	2	recently	recently	ADV
ftr-492	433	3	,	,	PUNCT
ftr-492	433	4	the	the	DET
ftr-492	433	5	only	only	ADJ
ftr-492	433	6	prudent	prudent	ADJ
ftr-492	433	7	course	course	NOUN
ftr-492	433	8	of	of	ADP
ftr-492	433	9	action	action	NOUN
ftr-492	433	10	in	in	ADP
ftr-492	433	11	that	that	DET
ftr-492	433	12	case	case	NOUN
ftr-492	433	13	would	would	AUX
ftr-492	433	14	seem	seem	VERB
ftr-492	433	15	to	to	PART
ftr-492	433	16	have	have	AUX
ftr-492	433	17	been	be	AUX
ftr-492	433	18	to	to	PART
ftr-492	433	19	make	make	VERB
ftr-492	433	20	sure	sure	ADJ
ftr-492	433	21	that	that	SCONJ
ftr-492	433	22	that	that	DET
ftr-492	433	23	general	general	ADJ
ftr-492	433	24	partner	partner	NOUN
ftr-492	433	25	's	's	PART
ftr-492	433	26	interest	interest	NOUN
ftr-492	433	27	individually	individually	ADV
ftr-492	433	28	satisfied	satisfy	VERB
ftr-492	433	29	the	the	DET
ftr-492	433	30	minimum	minimum	ADJ
ftr-492	433	31	interest	interest	NOUN
ftr-492	433	32	requirement	requirement	NOUN
ftr-492	433	33	of	of	ADP
ftr-492	433	34	the	the	DET
ftr-492	433	35	ruling	rule	VERB
ftr-492	433	36	guidelines	guideline	NOUN
ftr-492	433	37	.	.	PUNCT
ftr-492	434	1	however	however	ADV
ftr-492	434	2	,	,	PUNCT
ftr-492	434	3	revenue	revenue	NOUN
ftr-492	434	4	procedure	procedure	NOUN
ftr-492	434	5	92	92	NUM
ftr-492	434	6	-	-	SYM
ftr-492	434	7	88	88	NUM
ftr-492	434	8	,	,	PUNCT
ftr-492	434	9	the	the	DET
ftr-492	434	10	service	service	NOUN
ftr-492	434	11	's	's	PART
ftr-492	434	12	new	new	ADJ
ftr-492	434	13	statement	statement	NOUN
ftr-492	434	14	on	on	ADP
ftr-492	434	15	partnership	partnership	NOUN
ftr-492	434	16	"	"	PUNCT
ftr-492	434	17	comfort	comfort	NOUN
ftr-492	434	18	"	"	PUNCT
ftr-492	434	19	rulings	ruling	NOUN
ftr-492	434	20	,	,	PUNCT
ftr-492	434	21	seems	seem	VERB
ftr-492	434	22	to	to	PART
ftr-492	434	23	indicate	indicate	VERB
ftr-492	434	24	that	that	SCONJ
ftr-492	434	25	the	the	DET
ftr-492	434	26	net	net	ADJ
ftr-492	434	27	worth	worth	ADJ
ftr-492	434	28	requirement	requirement	NOUN
ftr-492	434	29	may	may	AUX
ftr-492	434	30	be	be	AUX
ftr-492	434	31	satisfied	satisfied	ADJ
ftr-492	434	32	by	by	ADP
ftr-492	434	33	any	any	DET
ftr-492	434	34	one	one	NUM
ftr-492	434	35	general	general	ADJ
ftr-492	434	36	partner	partner	NOUN
ftr-492	434	37	,	,	PUNCT
ftr-492	434	38	even	even	ADV
ftr-492	434	39	if	if	SCONJ
ftr-492	434	40	its	its	PRON
ftr-492	434	41	interest	interest	NOUN
ftr-492	434	42	standing	stand	VERB
ftr-492	434	43	alone	alone	ADV
ftr-492	434	44	does	do	AUX
ftr-492	434	45	not	not	PART
ftr-492	434	46	satisfy	satisfy	VERB
ftr-492	434	47	the	the	DET
ftr-492	434	48	minimum	minimum	ADJ
ftr-492	434	49	interest	interest	NOUN
ftr-492	434	50	requirement.69	requirement.69	NOUN
ftr-492	434	51	7	7	NUM
ftr-492	434	52	.	.	PUNCT
ftr-492	435	1	individuals	individual	NOUN
ftr-492	435	2	as	as	ADP
ftr-492	435	3	general	general	ADJ
ftr-492	435	4	partners.-the	partners.-the	ADP
ftr-492	435	5	foregoing	forego	VERB
ftr-492	435	6	discussion	discussion	NOUN
ftr-492	435	7	of	of	ADP
ftr-492	435	8	the	the	DET
ftr-492	435	9	characteristic	characteristic	NOUN
ftr-492	435	10	of	of	ADP
ftr-492	435	11	limited	limited	ADJ
ftr-492	435	12	liability	liability	NOUN
ftr-492	435	13	has	have	AUX
ftr-492	435	14	focused	focus	VERB
ftr-492	435	15	upon	upon	SCONJ
ftr-492	435	16	corporate	corporate	ADJ
ftr-492	435	17	general	general	ADJ
ftr-492	435	18	partners	partner	NOUN
ftr-492	435	19	.	.	PUNCT
ftr-492	436	1	however	however	ADV
ftr-492	436	2	,	,	PUNCT
ftr-492	436	3	another	another	DET
ftr-492	436	4	issue	issue	NOUN
ftr-492	436	5	that	that	PRON
ftr-492	436	6	frequently	frequently	ADV
ftr-492	436	7	arises	arise	VERB
ftr-492	436	8	is	be	AUX
ftr-492	436	9	whether	whether	SCONJ
ftr-492	436	10	an	an	DET
ftr-492	436	11	individual	individual	NOUN
ftr-492	436	12	that	that	PRON
ftr-492	436	13	serves	serve	VERB
ftr-492	436	14	as	as	ADP
ftr-492	436	15	the	the	DET
ftr-492	436	16	general	general	ADJ
ftr-492	436	17	partner	partner	NOUN
ftr-492	436	18	of	of	ADP
ftr-492	436	19	a	a	DET
ftr-492	436	20	limited	limited	ADJ
ftr-492	436	21	partnership	partnership	NOUN
ftr-492	436	22	must	must	AUX
ftr-492	436	23	have	have	VERB
ftr-492	436	24	a	a	DET
ftr-492	436	25	minimum	minimum	NOUN
ftr-492	436	26	65	65	NUM
ftr-492	436	27	.	.	PUNCT
ftr-492	437	1	see	see	VERB
ftr-492	437	2	rev	rev	PROPN
ftr-492	437	3	.	.	PROPN
ftr-492	437	4	proc	proc	PROPN
ftr-492	437	5	.	.	PUNCT
ftr-492	438	1	74	74	NUM
ftr-492	438	2	-	-	SYM
ftr-492	438	3	17	17	NUM
ftr-492	438	4	,	,	PUNCT
ftr-492	438	5	1974	1974	NUM
ftr-492	438	6	-	-	SYM
ftr-492	438	7	1	1	NUM
ftr-492	438	8	c.b	c.b	PROPN
ftr-492	438	9	.	.	PROPN
ftr-492	438	10	438	438	NUM
ftr-492	438	11	.	.	PUNCT
ftr-492	439	1	66	66	NUM
ftr-492	439	2	.	.	PUNCT
ftr-492	440	1	rev	rev	PROPN
ftr-492	440	2	.	.	PROPN
ftr-492	440	3	proc	proc	PROPN
ftr-492	440	4	.	.	PUNCT
ftr-492	441	1	89	89	NUM
ftr-492	441	2	-	-	SYM
ftr-492	441	3	12	12	NUM
ftr-492	441	4	,	,	PUNCT
ftr-492	441	5	1989	1989	NUM
ftr-492	441	6	-	-	SYM
ftr-492	441	7	1	1	NUM
ftr-492	441	8	c.b	c.b	PROPN
ftr-492	441	9	.	.	PROPN
ftr-492	441	10	798	798	NUM
ftr-492	441	11	.	.	X
ftr-492	441	12	67	67	NUM
ftr-492	441	13	.	.	PUNCT
ftr-492	442	1	assuming	assume	VERB
ftr-492	442	2	that	that	SCONJ
ftr-492	442	3	the	the	DET
ftr-492	442	4	general	general	ADJ
ftr-492	442	5	partner	partner	NOUN
ftr-492	442	6	would	would	AUX
ftr-492	442	7	be	be	AUX
ftr-492	442	8	making	make	VERB
ftr-492	442	9	a	a	DET
ftr-492	442	10	pro	pro	ADJ
ftr-492	442	11	rata	rata	ADJ
ftr-492	442	12	capital	capital	NOUN
ftr-492	442	13	contribution	contribution	NOUN
ftr-492	442	14	for	for	ADP
ftr-492	442	15	its	its	PRON
ftr-492	442	16	interest	interest	NOUN
ftr-492	442	17	,	,	PUNCT
ftr-492	442	18	the	the	DET
ftr-492	442	19	effect	effect	NOUN
ftr-492	442	20	of	of	ADP
ftr-492	442	21	the	the	DET
ftr-492	442	22	ruling	rule	VERB
ftr-492	442	23	guideline	guideline	NOUN
ftr-492	442	24	is	be	AUX
ftr-492	442	25	to	to	PART
ftr-492	442	26	require	require	VERB
ftr-492	442	27	that	that	SCONJ
ftr-492	442	28	the	the	DET
ftr-492	442	29	general	general	ADJ
ftr-492	442	30	partner	partner	NOUN
ftr-492	442	31	contribute	contribute	VERB
ftr-492	442	32	one	one	NUM
ftr-492	442	33	percent	percent	NOUN
ftr-492	442	34	of	of	ADP
ftr-492	442	35	the	the	DET
ftr-492	442	36	total	total	ADJ
ftr-492	442	37	amount	amount	NOUN
ftr-492	442	38	of	of	ADP
ftr-492	442	39	capital	capital	NOUN
ftr-492	442	40	contributed	contribute	VERB
ftr-492	442	41	by	by	ADP
ftr-492	442	42	all	all	DET
ftr-492	442	43	the	the	DET
ftr-492	442	44	partners	partner	NOUN
ftr-492	442	45	where	where	SCONJ
ftr-492	442	46	such	such	ADJ
ftr-492	442	47	contributions	contribution	NOUN
ftr-492	442	48	are	be	AUX
ftr-492	442	49	less	less	ADJ
ftr-492	442	50	than	than	ADP
ftr-492	442	51	$	$	SYM
ftr-492	442	52	50,000,000	50,000,000	NUM
ftr-492	442	53	,	,	PUNCT
ftr-492	442	54	$	$	SYM
ftr-492	442	55	500,000	500,000	NUM
ftr-492	442	56	where	where	SCONJ
ftr-492	442	57	the	the	DET
ftr-492	442	58	total	total	ADJ
ftr-492	442	59	capital	capital	NOUN
ftr-492	442	60	contributions	contribution	NOUN
ftr-492	442	61	are	be	AUX
ftr-492	442	62	$	$	SYM
ftr-492	442	63	50,000,000	50,000,000	NUM
ftr-492	442	64	to	to	PART
ftr-492	442	65	$	$	SYM
ftr-492	442	66	250,000,000	250,000,000	NUM
ftr-492	442	67	and	and	CCONJ
ftr-492	442	68	0.2	0.2	NUM
ftr-492	442	69	%	%	NOUN
ftr-492	442	70	of	of	ADP
ftr-492	442	71	the	the	DET
ftr-492	442	72	total	total	ADJ
ftr-492	442	73	amount	amount	NOUN
ftr-492	442	74	of	of	ADP
ftr-492	442	75	capital	capital	NOUN
ftr-492	442	76	contributed	contribute	VERB
ftr-492	442	77	by	by	ADP
ftr-492	442	78	all	all	DET
ftr-492	442	79	the	the	DET
ftr-492	442	80	partners	partner	NOUN
ftr-492	442	81	where	where	SCONJ
ftr-492	442	82	such	such	ADJ
ftr-492	442	83	contributions	contribution	NOUN
ftr-492	442	84	exceed	exceed	VERB
ftr-492	442	85	$	$	SYM
ftr-492	442	86	250,000,000	250,000,000	NUM
ftr-492	442	87	.	.	PUNCT
ftr-492	443	1	68	68	NUM
ftr-492	443	2	.	.	PUNCT
ftr-492	444	1	rev	rev	PROPN
ftr-492	444	2	.	.	PROPN
ftr-492	444	3	proc	proc	PROPN
ftr-492	444	4	.	.	PUNCT
ftr-492	445	1	89	89	NUM
ftr-492	445	2	-	-	SYM
ftr-492	445	3	12	12	NUM
ftr-492	445	4	,	,	PUNCT
ftr-492	445	5	1989	1989	NUM
ftr-492	445	6	-	-	SYM
ftr-492	445	7	1	1	NUM
ftr-492	445	8	c.b	c.b	PROPN
ftr-492	445	9	.	.	PROPN
ftr-492	445	10	798	798	NUM
ftr-492	445	11	at	at	ADP
ftr-492	445	12	§	§	PROPN
ftr-492	445	13	4.01	4.01	NUM
ftr-492	445	14	.	.	PUNCT
ftr-492	446	1	note	note	NOUN
ftr-492	446	2	also	also	ADV
ftr-492	446	3	that	that	SCONJ
ftr-492	446	4	the	the	DET
ftr-492	446	5	general	general	ADJ
ftr-492	446	6	partners	partner	NOUN
ftr-492	446	7	may	may	AUX
ftr-492	446	8	count	count	VERB
ftr-492	446	9	any	any	DET
ftr-492	446	10	interests	interest	NOUN
ftr-492	446	11	in	in	ADP
ftr-492	446	12	the	the	DET
ftr-492	446	13	partnership	partnership	NOUN
ftr-492	446	14	that	that	PRON
ftr-492	446	15	they	they	PRON
ftr-492	446	16	hold	hold	VERB
ftr-492	446	17	as	as	ADP
ftr-492	446	18	limited	limited	ADJ
ftr-492	446	19	partners	partner	NOUN
ftr-492	446	20	in	in	ADP
ftr-492	446	21	satisfying	satisfy	VERB
ftr-492	446	22	the	the	DET
ftr-492	446	23	minimum	minimum	ADJ
ftr-492	446	24	interest	interest	NOUN
ftr-492	446	25	test	test	NOUN
ftr-492	446	26	.	.	PUNCT
ftr-492	447	1	69	69	NUM
ftr-492	447	2	.	.	PUNCT
ftr-492	448	1	rev	rev	PROPN
ftr-492	448	2	.	.	PROPN
ftr-492	448	3	proc	proc	PROPN
ftr-492	448	4	.	.	PUNCT
ftr-492	449	1	92	92	NUM
ftr-492	449	2	-	-	SYM
ftr-492	449	3	88	88	NUM
ftr-492	449	4	,	,	PUNCT
ftr-492	449	5	1992	1992	NUM
ftr-492	449	6	-	-	SYM
ftr-492	449	7	42	42	NUM
ftr-492	449	8	i.r.b	i.r.b	NOUN
ftr-492	449	9	.	.	PUNCT
ftr-492	450	1	39	39	NUM
ftr-492	450	2	(	(	PUNCT
ftr-492	450	3	oct	oct	PROPN
ftr-492	450	4	.	.	PROPN
ftr-492	450	5	19	19	NUM
ftr-492	450	6	)	)	PUNCT
ftr-492	450	7	,	,	PUNCT
ftr-492	450	8	at	at	ADP
ftr-492	450	9	§	§	PROPN
ftr-492	450	10	4.03	4.03	NUM
ftr-492	450	11	.	.	PUNCT
ftr-492	451	1	[	[	X
ftr-492	451	2	vol	vol	NOUN
ftr-492	451	3	.	.	NOUN
ftr-492	451	4	1:4	1:4	NUM
ftr-492	451	5	lingering	linger	VERB
ftr-492	451	6	partnership	partnership	NOUN
ftr-492	451	7	classification	classification	NOUN
ftr-492	451	8	issues	issue	NOUN
ftr-492	451	9	net	net	ADJ
ftr-492	451	10	worth	worth	NOUN
ftr-492	451	11	for	for	SCONJ
ftr-492	451	12	the	the	DET
ftr-492	451	13	partnership	partnership	NOUN
ftr-492	451	14	to	to	PART
ftr-492	451	15	be	be	AUX
ftr-492	451	16	deemed	deem	VERB
ftr-492	451	17	to	to	PART
ftr-492	451	18	lack	lack	VERB
ftr-492	451	19	the	the	DET
ftr-492	451	20	characteristic	characteristic	NOUN
ftr-492	451	21	of	of	ADP
ftr-492	451	22	limited	limited	ADJ
ftr-492	451	23	liability	liability	NOUN
ftr-492	451	24	.	.	PUNCT
ftr-492	452	1	as	as	SCONJ
ftr-492	452	2	indicated	indicate	VERB
ftr-492	452	3	earlier	early	ADV
ftr-492	452	4	,	,	PUNCT
ftr-492	452	5	the	the	DET
ftr-492	452	6	basic	basic	ADJ
ftr-492	452	7	rule	rule	NOUN
ftr-492	452	8	on	on	ADP
ftr-492	452	9	limited	limited	ADJ
ftr-492	452	10	liability	liability	NOUN
ftr-492	452	11	is	be	AUX
ftr-492	452	12	that	that	SCONJ
ftr-492	452	13	all	all	DET
ftr-492	452	14	partnerships	partnership	NOUN
ftr-492	452	15	lack	lack	VERB
ftr-492	452	16	the	the	DET
ftr-492	452	17	characteristic	characteristic	NOUN
ftr-492	452	18	of	of	ADP
ftr-492	452	19	limited	limited	ADJ
ftr-492	452	20	liability	liability	NOUN
ftr-492	452	21	,	,	PUNCT
ftr-492	452	22	because	because	SCONJ
ftr-492	452	23	all	all	DET
ftr-492	452	24	partnerships	partnership	NOUN
ftr-492	452	25	have	have	VERB
ftr-492	452	26	at	at	ADV
ftr-492	452	27	least	least	ADV
ftr-492	452	28	one	one	NUM
ftr-492	452	29	general	general	ADJ
ftr-492	452	30	partner	partner	NOUN
ftr-492	452	31	that	that	PRON
ftr-492	452	32	is	be	AUX
ftr-492	452	33	personally	personally	ADV
ftr-492	452	34	liable	liable	ADJ
ftr-492	452	35	for	for	ADP
ftr-492	452	36	partnership	partnership	NOUN
ftr-492	452	37	liabilities	liability	NOUN
ftr-492	452	38	.	.	PUNCT
ftr-492	453	1	70	70	NUM
ftr-492	453	2	the	the	DET
ftr-492	453	3	only	only	ADJ
ftr-492	453	4	qualification	qualification	NOUN
ftr-492	453	5	to	to	ADP
ftr-492	453	6	that	that	DET
ftr-492	453	7	rule	rule	NOUN
ftr-492	453	8	applies	apply	VERB
ftr-492	453	9	in	in	ADP
ftr-492	453	10	the	the	DET
ftr-492	453	11	case	case	NOUN
ftr-492	453	12	of	of	ADP
ftr-492	453	13	a	a	DET
ftr-492	453	14	limited	limited	ADJ
ftr-492	453	15	partnership	partnership	NOUN
ftr-492	453	16	with	with	ADP
ftr-492	453	17	a	a	DET
ftr-492	453	18	corporate	corporate	ADJ
ftr-492	453	19	general	general	ADJ
ftr-492	453	20	partner	partner	NOUN
ftr-492	453	21	(	(	PUNCT
ftr-492	453	22	in	in	ADP
ftr-492	453	23	which	which	DET
ftr-492	453	24	case	case	NOUN
ftr-492	453	25	the	the	DET
ftr-492	453	26	corporate	corporate	ADJ
ftr-492	453	27	general	general	ADJ
ftr-492	453	28	partner	partner	NOUN
ftr-492	453	29	must	must	AUX
ftr-492	453	30	either	either	CCONJ
ftr-492	453	31	have	have	VERB
ftr-492	453	32	substantial	substantial	ADJ
ftr-492	453	33	assets	asset	NOUN
ftr-492	453	34	or	or	CCONJ
ftr-492	453	35	not	not	PART
ftr-492	453	36	be	be	AUX
ftr-492	453	37	acting	act	VERB
ftr-492	453	38	as	as	ADP
ftr-492	453	39	the	the	DET
ftr-492	453	40	dummy	dummy	NOUN
ftr-492	453	41	of	of	ADP
ftr-492	453	42	the	the	DET
ftr-492	453	43	limited	limited	ADJ
ftr-492	453	44	partners	partner	NOUN
ftr-492	453	45	)	)	PUNCT
ftr-492	453	46	.	.	PUNCT
ftr-492	454	1	thus	thus	ADV
ftr-492	454	2	,	,	PUNCT
ftr-492	454	3	where	where	SCONJ
ftr-492	454	4	the	the	DET
ftr-492	454	5	general	general	ADJ
ftr-492	454	6	partner	partner	NOUN
ftr-492	454	7	is	be	AUX
ftr-492	454	8	an	an	DET
ftr-492	454	9	individual	individual	NOUN
ftr-492	454	10	,	,	PUNCT
ftr-492	454	11	the	the	DET
ftr-492	454	12	regulations	regulation	NOUN
ftr-492	454	13	by	by	ADP
ftr-492	454	14	their	their	PRON
ftr-492	454	15	terms	term	NOUN
ftr-492	454	16	do	do	AUX
ftr-492	454	17	not	not	PART
ftr-492	454	18	require	require	VERB
ftr-492	454	19	any	any	DET
ftr-492	454	20	minimum	minimum	ADJ
ftr-492	454	21	net	net	ADJ
ftr-492	454	22	worth	worth	NOUN
ftr-492	454	23	,	,	PUNCT
ftr-492	454	24	even	even	ADV
ftr-492	454	25	though	though	SCONJ
ftr-492	454	26	the	the	DET
ftr-492	454	27	individual	individual	ADJ
ftr-492	454	28	general	general	ADJ
ftr-492	454	29	partner	partner	NOUN
ftr-492	454	30	case	case	NOUN
ftr-492	454	31	could	could	AUX
ftr-492	454	32	involve	involve	VERB
ftr-492	454	33	fewer	few	ADJ
ftr-492	454	34	assets	asset	NOUN
ftr-492	454	35	being	be	AUX
ftr-492	454	36	at	at	ADP
ftr-492	454	37	risk	risk	NOUN
ftr-492	454	38	than	than	ADP
ftr-492	454	39	the	the	DET
ftr-492	454	40	corporate	corporate	ADJ
ftr-492	454	41	general	general	ADJ
ftr-492	454	42	partner	partner	NOUN
ftr-492	454	43	case.7	case.7	PROPN
ftr-492	454	44	'	'	PUNCT
ftr-492	454	45	nonetheless	nonetheless	ADV
ftr-492	454	46	,	,	PUNCT
ftr-492	454	47	practitioners	practitioner	NOUN
ftr-492	454	48	typically	typically	ADV
ftr-492	454	49	have	have	AUX
ftr-492	454	50	tended	tend	VERB
ftr-492	454	51	to	to	PART
ftr-492	454	52	make	make	VERB
ftr-492	454	53	some	some	DET
ftr-492	454	54	modest	modest	ADJ
ftr-492	454	55	inquiry	inquiry	NOUN
ftr-492	454	56	to	to	PART
ftr-492	454	57	make	make	VERB
ftr-492	454	58	sure	sure	ADJ
ftr-492	454	59	that	that	SCONJ
ftr-492	454	60	individual	individual	ADJ
ftr-492	454	61	general	general	ADJ
ftr-492	454	62	partners	partner	NOUN
ftr-492	454	63	in	in	ADP
ftr-492	454	64	partnerships	partnership	NOUN
ftr-492	454	65	relying	rely	VERB
ftr-492	454	66	on	on	ADP
ftr-492	454	67	the	the	DET
ftr-492	454	68	absence	absence	NOUN
ftr-492	454	69	of	of	ADP
ftr-492	454	70	limited	limited	ADJ
ftr-492	454	71	liability	liability	NOUN
ftr-492	454	72	have	have	VERB
ftr-492	454	73	assets	asset	NOUN
ftr-492	454	74	of	of	ADP
ftr-492	454	75	some	some	DET
ftr-492	454	76	significance	significance	NOUN
ftr-492	454	77	,	,	PUNCT
ftr-492	454	78	even	even	ADV
ftr-492	454	79	if	if	SCONJ
ftr-492	454	80	that	that	DET
ftr-492	454	81	inquiry	inquiry	NOUN
ftr-492	454	82	consisted	consist	VERB
ftr-492	454	83	of	of	ADP
ftr-492	454	84	simply	simply	ADV
ftr-492	454	85	confirming	confirm	VERB
ftr-492	454	86	that	that	SCONJ
ftr-492	454	87	the	the	DET
ftr-492	454	88	individual	individual	NOUN
ftr-492	454	89	had	have	VERB
ftr-492	454	90	a	a	DET
ftr-492	454	91	reasonably	reasonably	ADV
ftr-492	454	92	august	august	ADJ
ftr-492	454	93	title	title	NOUN
ftr-492	454	94	where	where	SCONJ
ftr-492	454	95	he	he	PRON
ftr-492	454	96	was	be	AUX
ftr-492	454	97	employed	employ	VERB
ftr-492	454	98	.	.	PUNCT
ftr-492	455	1	however	however	ADV
ftr-492	455	2	,	,	PUNCT
ftr-492	455	3	revenue	revenue	NOUN
ftr-492	455	4	procedure	procedure	NOUN
ftr-492	455	5	92	92	NUM
ftr-492	455	6	-	-	SYM
ftr-492	455	7	8872	8872	NUM
ftr-492	455	8	establishes	establish	VERB
ftr-492	455	9	a	a	DET
ftr-492	455	10	new	new	ADJ
ftr-492	455	11	bright	bright	ADJ
ftr-492	455	12	-	-	PUNCT
ftr-492	455	13	line	line	NOUN
ftr-492	455	14	benchmark	benchmark	NOUN
ftr-492	455	15	for	for	ADP
ftr-492	455	16	the	the	DET
ftr-492	455	17	net	net	ADJ
ftr-492	455	18	worth	worth	NOUN
ftr-492	455	19	of	of	ADP
ftr-492	455	20	individual	individual	ADJ
ftr-492	455	21	general	general	ADJ
ftr-492	455	22	partners	partner	NOUN
ftr-492	455	23	and	and	CCONJ
ftr-492	455	24	is	be	AUX
ftr-492	455	25	likely	likely	ADJ
ftr-492	455	26	to	to	PART
ftr-492	455	27	prompt	prompt	VERB
ftr-492	455	28	a	a	DET
ftr-492	455	29	more	more	ADV
ftr-492	455	30	formal	formal	ADJ
ftr-492	455	31	inquiry	inquiry	NOUN
ftr-492	455	32	by	by	ADP
ftr-492	455	33	practitioners	practitioner	NOUN
ftr-492	455	34	into	into	ADP
ftr-492	455	35	whether	whether	SCONJ
ftr-492	455	36	that	that	DET
ftr-492	455	37	benchmark	benchmark	NOUN
ftr-492	455	38	is	be	AUX
ftr-492	455	39	satisfied	satisfied	ADJ
ftr-492	455	40	.	.	PUNCT
ftr-492	456	1	revenue	revenue	NOUN
ftr-492	456	2	procedure	procedure	NOUN
ftr-492	456	3	9288	9288	NUM
ftr-492	456	4	provides	provide	VERB
ftr-492	456	5	that	that	SCONJ
ftr-492	456	6	the	the	DET
ftr-492	456	7	service	service	NOUN
ftr-492	456	8	will	will	AUX
ftr-492	456	9	not	not	PART
ftr-492	456	10	issue	issue	VERB
ftr-492	456	11	a	a	DET
ftr-492	456	12	"	"	PUNCT
ftr-492	456	13	comfort	comfort	NOUN
ftr-492	456	14	"	"	PUNCT
ftr-492	456	15	ruling	ruling	NOUN
ftr-492	456	16	on	on	ADP
ftr-492	456	17	whether	whether	SCONJ
ftr-492	456	18	a	a	DET
ftr-492	456	19	partnership	partnership	NOUN
ftr-492	456	20	that	that	PRON
ftr-492	456	21	has	have	VERB
ftr-492	456	22	an	an	DET
ftr-492	456	23	individual	individual	NOUN
ftr-492	456	24	as	as	SCONJ
ftr-492	456	25	its	its	PRON
ftr-492	456	26	sole	sole	ADJ
ftr-492	456	27	general	general	ADJ
ftr-492	456	28	partner	partner	NOUN
ftr-492	456	29	lacks	lack	VERB
ftr-492	456	30	limited	limited	ADJ
ftr-492	456	31	liability	liability	NOUN
ftr-492	456	32	if	if	SCONJ
ftr-492	456	33	the	the	DET
ftr-492	456	34	individual	individual	NOUN
ftr-492	456	35	has	have	VERB
ftr-492	456	36	net	net	ADJ
ftr-492	456	37	worth	worth	ADJ
ftr-492	456	38	,	,	PUNCT
ftr-492	456	39	exclusive	exclusive	ADJ
ftr-492	456	40	of	of	ADP
ftr-492	456	41	the	the	DET
ftr-492	456	42	value	value	NOUN
ftr-492	456	43	of	of	ADP
ftr-492	456	44	his	his	PRON
ftr-492	456	45	interest	interest	NOUN
ftr-492	456	46	in	in	ADP
ftr-492	456	47	the	the	DET
ftr-492	456	48	partnership	partnership	NOUN
ftr-492	456	49	,	,	PUNCT
ftr-492	456	50	equal	equal	ADJ
ftr-492	456	51	to	to	ADP
ftr-492	456	52	the	the	DET
ftr-492	456	53	lesser	less	ADJ
ftr-492	456	54	of	of	ADP
ftr-492	456	55	(	(	PUNCT
ftr-492	456	56	i	i	NOUN
ftr-492	456	57	)	)	PUNCT
ftr-492	456	58	ten	ten	NUM
ftr-492	456	59	percent	percent	NOUN
ftr-492	456	60	of	of	ADP
ftr-492	456	61	the	the	DET
ftr-492	456	62	total	total	ADJ
ftr-492	456	63	capital	capital	NOUN
ftr-492	456	64	contributions	contribution	NOUN
ftr-492	456	65	to	to	ADP
ftr-492	456	66	the	the	DET
ftr-492	456	67	partnership	partnership	NOUN
ftr-492	456	68	or	or	CCONJ
ftr-492	456	69	(	(	PUNCT
ftr-492	456	70	ii	ii	NOUN
ftr-492	456	71	)	)	PUNCT
ftr-492	456	72	one	one	NUM
ftr-492	456	73	million	million	NUM
ftr-492	456	74	dollars	dollar	NOUN
ftr-492	456	75	.	.	PUNCT
ftr-492	456	76	'	'	PUNCT
ftr-492	457	1	8	8	NUM
ftr-492	457	2	.	.	PUNCT
ftr-492	457	3	capital	capital	NOUN
ftr-492	457	4	accowt	accowt	NOUN
ftr-492	457	5	restoration	restoration	NOUN
ftr-492	457	6	obligations.-a	obligations.-a	PRON
ftr-492	457	7	final	final	ADJ
ftr-492	457	8	issue	issue	NOUN
ftr-492	457	9	that	that	PRON
ftr-492	457	10	is	be	AUX
ftr-492	457	11	tangentially	tangentially	ADV
ftr-492	457	12	related	relate	VERB
ftr-492	457	13	to	to	ADP
ftr-492	457	14	the	the	DET
ftr-492	457	15	limited	limited	ADJ
ftr-492	457	16	liability	liability	NOUN
ftr-492	457	17	factor	factor	NOUN
ftr-492	457	18	is	be	AUX
ftr-492	457	19	whether	whether	SCONJ
ftr-492	457	20	a	a	DET
ftr-492	457	21	corporate	corporate	ADJ
ftr-492	457	22	general	general	ADJ
ftr-492	457	23	partner	partner	NOUN
ftr-492	457	24	should	should	AUX
ftr-492	457	25	have	have	VERB
ftr-492	457	26	a	a	DET
ftr-492	457	27	certain	certain	ADJ
ftr-492	457	28	minimum	minimum	ADJ
ftr-492	457	29	net	net	NOUN
ftr-492	457	30	worth	worth	NOUN
ftr-492	457	31	even	even	ADV
ftr-492	457	32	where	where	SCONJ
ftr-492	457	33	the	the	DET
ftr-492	457	34	partnership	partnership	NOUN
ftr-492	457	35	is	be	AUX
ftr-492	457	36	not	not	PART
ftr-492	457	37	relying	rely	VERB
ftr-492	457	38	on	on	ADP
ftr-492	457	39	the	the	DET
ftr-492	457	40	absence	absence	NOUN
ftr-492	457	41	of	of	ADP
ftr-492	457	42	limited	limited	ADJ
ftr-492	457	43	liability	liability	NOUN
ftr-492	457	44	to	to	PART
ftr-492	457	45	support	support	VERB
ftr-492	457	46	its	its	PRON
ftr-492	457	47	partnership	partnership	NOUN
ftr-492	457	48	status	status	NOUN
ftr-492	457	49	.	.	PUNCT
ftr-492	458	1	it	it	PRON
ftr-492	458	2	is	be	AUX
ftr-492	458	3	possible	possible	ADJ
ftr-492	458	4	,	,	PUNCT
ftr-492	458	5	of	of	ADP
ftr-492	458	6	course	course	NOUN
ftr-492	458	7	,	,	PUNCT
ftr-492	458	8	that	that	SCONJ
ftr-492	458	9	purely	purely	ADV
ftr-492	458	10	business	business	NOUN
ftr-492	458	11	reasons	reason	NOUN
ftr-492	458	12	would	would	AUX
ftr-492	458	13	dictate	dictate	VERB
ftr-492	458	14	that	that	SCONJ
ftr-492	458	15	the	the	DET
ftr-492	458	16	general	general	ADJ
ftr-492	458	17	partner	partner	NOUN
ftr-492	458	18	have	have	VERB
ftr-492	458	19	substance	substance	NOUN
ftr-492	458	20	.	.	PUNCT
ftr-492	459	1	however	however	ADV
ftr-492	459	2	,	,	PUNCT
ftr-492	459	3	there	there	PRON
ftr-492	459	4	also	also	ADV
ftr-492	459	5	are	be	AUX
ftr-492	459	6	two	two	NUM
ftr-492	459	7	legal	legal	ADJ
ftr-492	459	8	reasons	reason	NOUN
ftr-492	459	9	why	why	SCONJ
ftr-492	459	10	the	the	DET
ftr-492	459	11	net	net	ADJ
ftr-492	459	12	worth	worth	NOUN
ftr-492	459	13	of	of	ADP
ftr-492	459	14	the	the	DET
ftr-492	459	15	general	general	ADJ
ftr-492	459	16	partner	partner	NOUN
ftr-492	459	17	might	might	AUX
ftr-492	459	18	be	be	AUX
ftr-492	459	19	a	a	DET
ftr-492	459	20	concern	concern	NOUN
ftr-492	459	21	.	.	PUNCT
ftr-492	460	1	the	the	DET
ftr-492	460	2	first	first	ADJ
ftr-492	460	3	reason	reason	NOUN
ftr-492	460	4	,	,	PUNCT
ftr-492	460	5	which	which	PRON
ftr-492	460	6	is	be	AUX
ftr-492	460	7	beyond	beyond	ADP
ftr-492	460	8	the	the	DET
ftr-492	460	9	scope	scope	NOUN
ftr-492	460	10	of	of	ADP
ftr-492	460	11	this	this	DET
ftr-492	460	12	article	article	NOUN
ftr-492	460	13	,	,	PUNCT
ftr-492	460	14	is	be	AUX
ftr-492	460	15	the	the	DET
ftr-492	460	16	non	non	ADJ
ftr-492	460	17	-	-	ADJ
ftr-492	460	18	tax	tax	ADJ
ftr-492	460	19	concern	concern	NOUN
ftr-492	460	20	that	that	SCONJ
ftr-492	460	21	the	the	DET
ftr-492	460	22	corporation	corporation	NOUN
ftr-492	460	23	may	may	AUX
ftr-492	460	24	be	be	AUX
ftr-492	460	25	more	more	ADV
ftr-492	460	26	vulnerable	vulnerable	ADJ
ftr-492	460	27	to	to	ADP
ftr-492	460	28	"	"	PUNCT
ftr-492	460	29	veil	veil	NOUN
ftr-492	460	30	-	-	PUNCT
ftr-492	460	31	piercing	piercing	NOUN
ftr-492	460	32	"	"	PUNCT
ftr-492	460	33	if	if	SCONJ
ftr-492	460	34	it	it	PRON
ftr-492	460	35	does	do	AUX
ftr-492	460	36	not	not	PART
ftr-492	460	37	have	have	VERB
ftr-492	460	38	any	any	DET
ftr-492	460	39	substance	substance	NOUN
ftr-492	460	40	aside	aside	ADV
ftr-492	460	41	from	from	ADP
ftr-492	460	42	its	its	PRON
ftr-492	460	43	partnership	partnership	NOUN
ftr-492	460	44	interest	interest	NOUN
ftr-492	460	45	.	.	PUNCT
ftr-492	461	1	70	70	X
ftr-492	461	2	.	.	X
ftr-492	462	1	see	see	VERB
ftr-492	462	2	discussion	discussion	NOUN
ftr-492	462	3	supra	supra	PROPN
ftr-492	462	4	part	part	NOUN
ftr-492	462	5	il(a	il(a	NOUN
ftr-492	462	6	)	)	PUNCT
ftr-492	462	7	.	.	PUNCT
ftr-492	463	1	71	71	NUM
ftr-492	463	2	.	.	PUNCT
ftr-492	464	1	notwithstanding	notwithstanding	ADP
ftr-492	464	2	the	the	DET
ftr-492	464	3	regulations	regulation	NOUN
ftr-492	464	4	,	,	PUNCT
ftr-492	464	5	revenue	revenue	NOUN
ftr-492	464	6	procedure	procedure	NOUN
ftr-492	464	7	91	91	NUM
ftr-492	464	8	-	-	SYM
ftr-492	464	9	13	13	NUM
ftr-492	464	10	.	.	PUNCT
ftr-492	464	11	1991	1991	NUM
ftr-492	464	12	-	-	SYM
ftr-492	464	13	1	1	NUM
ftr-492	464	14	c.b	c.b	PROPN
ftr-492	464	15	.	.	PROPN
ftr-492	464	16	477	477	NUM
ftr-492	464	17	(	(	PUNCT
ftr-492	464	18	providing	provide	VERB
ftr-492	464	19	the	the	DET
ftr-492	464	20	partnership	partnership	NOUN
ftr-492	464	21	status	status	NOUN
ftr-492	464	22	ruling	rule	VERB
ftr-492	464	23	checklist	checklist	NOUN
ftr-492	464	24	)	)	PUNCT
ftr-492	464	25	requires	require	VERB
ftr-492	464	26	that	that	PRON
ftr-492	464	27	partnership	partnership	NOUN
ftr-492	464	28	status	status	NOUN
ftr-492	464	29	ruling	ruling	NOUN
ftr-492	464	30	requests	request	NOUN
ftr-492	464	31	indicate	indicate	VERB
ftr-492	464	32	whether	whether	SCONJ
ftr-492	464	33	individual	individual	ADJ
ftr-492	464	34	general	general	ADJ
ftr-492	464	35	partners	partner	NOUN
ftr-492	464	36	have	have	VERB
ftr-492	464	37	"	"	PUNCT
ftr-492	464	38	'	'	PUNCT
ftr-492	464	39	substantial	substantial	ADJ
ftr-492	464	40	assets	asset	NOUN
ftr-492	464	41	.	.	PUNCT
ftr-492	464	42	"	"	PUNCT
ftr-492	465	1	72	72	NUM
ftr-492	465	2	.	.	X
ftr-492	465	3	1992	1992	NUM
ftr-492	465	4	-	-	SYM
ftr-492	465	5	42	42	NUM
ftr-492	465	6	i.r.b	i.r.b	NOUN
ftr-492	465	7	.	.	PUNCT
ftr-492	466	1	39	39	NUM
ftr-492	466	2	(	(	PUNCT
ftr-492	466	3	oct	oct	PROPN
ftr-492	466	4	.	.	PROPN
ftr-492	466	5	19	19	NUM
ftr-492	466	6	)	)	PUNCT
ftr-492	466	7	.	.	PUNCT
ftr-492	467	1	73	73	NUM
ftr-492	467	2	.	.	PUNCT
ftr-492	468	1	i	i	PRON
ftr-492	468	2	d.	d.	PROPN
ftr-492	468	3	at	at	ADP
ftr-492	468	4	§	§	PROPN
ftr-492	468	5	4.03(2	4.03(2	NUM
ftr-492	468	6	)	)	PUNCT
ftr-492	468	7	.	.	PUNCT
ftr-492	469	1	19931	19931	NUM
ftr-492	469	2	florida	florida	PROPN
ftr-492	469	3	tax	tax	PROPN
ftr-492	469	4	review	review	NOUN
ftr-492	469	5	the	the	DET
ftr-492	469	6	second	second	ADJ
ftr-492	469	7	reason	reason	NOUN
ftr-492	469	8	is	be	AUX
ftr-492	469	9	that	that	SCONJ
ftr-492	469	10	the	the	DET
ftr-492	469	11	general	general	ADJ
ftr-492	469	12	partner	partner	NOUN
ftr-492	469	13	otherwise	otherwise	ADV
ftr-492	469	14	might	might	AUX
ftr-492	469	15	not	not	PART
ftr-492	469	16	have	have	VERB
ftr-492	469	17	sufficient	sufficient	ADJ
ftr-492	469	18	financial	financial	ADJ
ftr-492	469	19	wherewithal	wherewithal	NOUN
ftr-492	469	20	to	to	PART
ftr-492	469	21	satisfy	satisfy	VERB
ftr-492	469	22	its	its	PRON
ftr-492	469	23	tax	tax	NOUN
ftr-492	469	24	-	-	PUNCT
ftr-492	469	25	related	relate	VERB
ftr-492	469	26	capital	capital	NOUN
ftr-492	469	27	contribution	contribution	NOUN
ftr-492	469	28	obligations	obligation	NOUN
ftr-492	469	29	.	.	PUNCT
ftr-492	470	1	as	as	SCONJ
ftr-492	470	2	indicated	indicate	VERB
ftr-492	470	3	earlier	early	ADV
ftr-492	470	4	,	,	PUNCT
ftr-492	470	5	revenue	revenue	NOUN
ftr-492	470	6	procedure	procedure	NOUN
ftr-492	470	7	89	89	NUM
ftr-492	470	8	-	-	SYM
ftr-492	470	9	12	12	NUM
ftr-492	470	10	requires	require	VERB
ftr-492	470	11	for	for	ADP
ftr-492	470	12	advance	advance	NOUN
ftr-492	470	13	ruling	rule	VERB
ftr-492	470	14	purposes	purpose	NOUN
ftr-492	470	15	that	that	PRON
ftr-492	470	16	the	the	DET
ftr-492	470	17	general	general	ADJ
ftr-492	470	18	partner	partner	NOUN
ftr-492	470	19	either	either	CCONJ
ftr-492	470	20	(	(	PUNCT
ftr-492	470	21	i	i	NOUN
ftr-492	470	22	)	)	PUNCT
ftr-492	470	23	maintain	maintain	VERB
ftr-492	470	24	a	a	DET
ftr-492	470	25	capital	capital	NOUN
ftr-492	470	26	account	account	NOUN
ftr-492	470	27	balance	balance	NOUN
ftr-492	470	28	equal	equal	ADJ
ftr-492	470	29	to	to	ADP
ftr-492	470	30	the	the	DET
ftr-492	470	31	lesser	less	ADJ
ftr-492	470	32	of	of	ADP
ftr-492	470	33	one	one	NUM
ftr-492	470	34	percent	percent	NOUN
ftr-492	470	35	of	of	ADP
ftr-492	470	36	the	the	DET
ftr-492	470	37	aggregate	aggregate	ADJ
ftr-492	470	38	positive	positive	ADJ
ftr-492	470	39	capital	capital	NOUN
ftr-492	470	40	accounts	account	NOUN
ftr-492	470	41	of	of	ADP
ftr-492	470	42	all	all	DET
ftr-492	470	43	the	the	DET
ftr-492	470	44	partners	partner	NOUN
ftr-492	470	45	,	,	PUNCT
ftr-492	470	46	if	if	SCONJ
ftr-492	470	47	any	any	PRON
ftr-492	470	48	,	,	PUNCT
ftr-492	470	49	or	or	CCONJ
ftr-492	470	50	$	$	SYM
ftr-492	470	51	500,000	500,000	NUM
ftr-492	470	52	or	or	CCONJ
ftr-492	470	53	(	(	PUNCT
ftr-492	470	54	ii	ii	NOUN
ftr-492	470	55	)	)	PUNCT
ftr-492	470	56	represent	represent	VERB
ftr-492	470	57	that	that	SCONJ
ftr-492	470	58	it	it	PRON
ftr-492	470	59	will	will	AUX
ftr-492	470	60	provide	provide	VERB
ftr-492	470	61	"	"	PUNCT
ftr-492	470	62	substantial	substantial	ADJ
ftr-492	470	63	services	service	NOUN
ftr-492	470	64	"	"	PUNCT
ftr-492	470	65	and	and	CCONJ
ftr-492	470	66	agree	agree	VERB
ftr-492	470	67	to	to	PART
ftr-492	470	68	contribute	contribute	VERB
ftr-492	470	69	on	on	ADP
ftr-492	470	70	dissolution	dissolution	NOUN
ftr-492	470	71	of	of	ADP
ftr-492	470	72	the	the	DET
ftr-492	470	73	partnership	partnership	NOUN
ftr-492	470	74	an	an	DET
ftr-492	470	75	amount	amount	NOUN
ftr-492	470	76	equal	equal	ADJ
ftr-492	470	77	to	to	ADP
ftr-492	470	78	the	the	DET
ftr-492	470	79	lesser	less	ADJ
ftr-492	470	80	of	of	ADP
ftr-492	470	81	(	(	PUNCT
ftr-492	470	82	a	a	X
ftr-492	470	83	)	)	PUNCT
ftr-492	470	84	the	the	DET
ftr-492	470	85	deficit	deficit	NOUN
ftr-492	470	86	balance	balance	NOUN
ftr-492	470	87	,	,	PUNCT
ftr-492	470	88	if	if	SCONJ
ftr-492	470	89	any	any	PRON
ftr-492	470	90	,	,	PUNCT
ftr-492	470	91	in	in	ADP
ftr-492	470	92	its	its	PRON
ftr-492	470	93	capital	capital	NOUN
ftr-492	470	94	account	account	NOUN
ftr-492	470	95	at	at	ADP
ftr-492	470	96	that	that	DET
ftr-492	470	97	time	time	NOUN
ftr-492	470	98	or	or	CCONJ
ftr-492	470	99	(	(	PUNCT
ftr-492	470	100	b	b	X
ftr-492	470	101	)	)	PUNCT
ftr-492	470	102	the	the	DET
ftr-492	470	103	excess	excess	NOUN
ftr-492	470	104	of	of	ADP
ftr-492	470	105	1.01	1.01	NUM
ftr-492	470	106	%	%	NOUN
ftr-492	470	107	of	of	ADP
ftr-492	470	108	the	the	DET
ftr-492	470	109	total	total	ADJ
ftr-492	470	110	amount	amount	NOUN
ftr-492	470	111	of	of	ADP
ftr-492	470	112	capital	capital	NOUN
ftr-492	470	113	contributions	contribution	NOUN
ftr-492	470	114	by	by	ADP
ftr-492	470	115	the	the	DET
ftr-492	470	116	limited	limited	ADJ
ftr-492	470	117	partners	partner	NOUN
ftr-492	470	118	over	over	ADP
ftr-492	470	119	the	the	DET
ftr-492	470	120	amount	amount	NOUN
ftr-492	470	121	of	of	ADP
ftr-492	470	122	capital	capital	NOUN
ftr-492	470	123	previously	previously	ADV
ftr-492	470	124	contributed	contribute	VERB
ftr-492	470	125	by	by	ADP
ftr-492	470	126	the	the	DET
ftr-492	470	127	general	general	ADJ
ftr-492	470	128	partner.74	partner.74	VERB
ftr-492	470	129	the	the	DET
ftr-492	470	130	purpose	purpose	NOUN
ftr-492	470	131	of	of	ADP
ftr-492	470	132	that	that	DET
ftr-492	470	133	ruling	rule	VERB
ftr-492	470	134	guideline	guideline	NOUN
ftr-492	470	135	,	,	PUNCT
ftr-492	470	136	of	of	ADP
ftr-492	470	137	course	course	NOUN
ftr-492	470	138	,	,	PUNCT
ftr-492	470	139	is	be	AUX
ftr-492	470	140	to	to	PART
ftr-492	470	141	insure	insure	VERB
ftr-492	470	142	that	that	SCONJ
ftr-492	470	143	the	the	DET
ftr-492	470	144	general	general	ADJ
ftr-492	470	145	partner	partner	NOUN
ftr-492	470	146	has	have	VERB
ftr-492	470	147	a	a	DET
ftr-492	470	148	minimum	minimum	ADJ
ftr-492	470	149	capital	capital	NOUN
ftr-492	470	150	interest	interest	NOUN
ftr-492	470	151	in	in	ADP
ftr-492	470	152	the	the	DET
ftr-492	470	153	partnership	partnership	NOUN
ftr-492	470	154	,	,	PUNCT
ftr-492	470	155	which	which	PRON
ftr-492	470	156	the	the	DET
ftr-492	470	157	service	service	NOUN
ftr-492	470	158	presumably	presumably	ADV
ftr-492	470	159	felt	feel	VERB
ftr-492	470	160	was	be	AUX
ftr-492	470	161	necessary	necessary	ADJ
ftr-492	470	162	for	for	SCONJ
ftr-492	470	163	it	it	PRON
ftr-492	470	164	to	to	PART
ftr-492	470	165	be	be	AUX
ftr-492	470	166	comfortable	comfortable	ADJ
ftr-492	470	167	that	that	SCONJ
ftr-492	470	168	the	the	DET
ftr-492	470	169	general	general	ADJ
ftr-492	470	170	partner	partner	NOUN
ftr-492	470	171	was	be	AUX
ftr-492	470	172	a	a	DET
ftr-492	470	173	partner	partner	NOUN
ftr-492	470	174	in	in	ADP
ftr-492	470	175	substance	substance	NOUN
ftr-492	470	176	.	.	PUNCT
ftr-492	471	1	however	however	ADV
ftr-492	471	2	,	,	PUNCT
ftr-492	471	3	that	that	SCONJ
ftr-492	471	4	ruling	rule	VERB
ftr-492	471	5	guideline	guideline	NOUN
ftr-492	471	6	is	be	AUX
ftr-492	471	7	clearly	clearly	ADV
ftr-492	471	8	more	more	ADV
ftr-492	471	9	stringent	stringent	ADJ
ftr-492	471	10	than	than	ADP
ftr-492	471	11	the	the	DET
ftr-492	471	12	substantive	substantive	ADJ
ftr-492	471	13	law	law	NOUN
ftr-492	471	14	,	,	PUNCT
ftr-492	471	15	since	since	SCONJ
ftr-492	471	16	a	a	DET
ftr-492	471	17	general	general	ADJ
ftr-492	471	18	partner	partner	NOUN
ftr-492	471	19	need	need	AUX
ftr-492	471	20	not	not	PART
ftr-492	471	21	have	have	VERB
ftr-492	471	22	a	a	DET
ftr-492	471	23	capital	capital	NOUN
ftr-492	471	24	interest	interest	NOUN
ftr-492	471	25	to	to	PART
ftr-492	471	26	be	be	AUX
ftr-492	471	27	regarded	regard	VERB
ftr-492	471	28	as	as	ADP
ftr-492	471	29	a	a	DET
ftr-492	471	30	partner	partner	NOUN
ftr-492	471	31	for	for	ADP
ftr-492	471	32	tax	tax	NOUN
ftr-492	471	33	purposes	purpose	NOUN
ftr-492	471	34	as	as	ADP
ftr-492	471	35	a	a	DET
ftr-492	471	36	matter	matter	NOUN
ftr-492	471	37	of	of	ADP
ftr-492	471	38	substantive	substantive	ADJ
ftr-492	471	39	law	law	NOUN
ftr-492	471	40	,	,	PUNCT
ftr-492	471	41	assuming	assume	VERB
ftr-492	471	42	that	that	SCONJ
ftr-492	471	43	it	it	PRON
ftr-492	471	44	has	have	VERB
ftr-492	471	45	a	a	DET
ftr-492	471	46	significant	significant	ADJ
ftr-492	471	47	profits	profit	NOUN
ftr-492	471	48	interest.75	interest.75	ADJ
ftr-492	471	49	nevertheless	nevertheless	ADV
ftr-492	471	50	,	,	PUNCT
ftr-492	471	51	partnerships	partnership	NOUN
ftr-492	471	52	tend	tend	VERB
ftr-492	471	53	to	to	PART
ftr-492	471	54	comply	comply	VERB
ftr-492	471	55	with	with	ADP
ftr-492	471	56	the	the	DET
ftr-492	471	57	ruling	rule	VERB
ftr-492	471	58	guideline	guideline	NOUN
ftr-492	471	59	to	to	PART
ftr-492	471	60	avoid	avoid	VERB
ftr-492	471	61	any	any	DET
ftr-492	471	62	question	question	NOUN
ftr-492	471	63	on	on	ADP
ftr-492	471	64	the	the	DET
ftr-492	471	65	issue	issue	NOUN
ftr-492	471	66	,	,	PUNCT
ftr-492	471	67	although	although	SCONJ
ftr-492	471	68	often	often	ADV
ftr-492	471	69	in	in	ADP
ftr-492	471	70	reliance	reliance	NOUN
ftr-492	471	71	on	on	ADP
ftr-492	471	72	the	the	DET
ftr-492	471	73	part	part	NOUN
ftr-492	471	74	applicable	applicable	ADJ
ftr-492	471	75	to	to	ADP
ftr-492	471	76	general	general	ADJ
ftr-492	471	77	partners	partner	NOUN
ftr-492	471	78	that	that	PRON
ftr-492	471	79	provide	provide	VERB
ftr-492	471	80	"	"	PUNCT
ftr-492	471	81	substantial	substantial	ADJ
ftr-492	471	82	services	service	NOUN
ftr-492	471	83	.	.	PUNCT
ftr-492	472	1	"76	"76	NOUN
ftr-492	472	2	whichever	whichever	DET
ftr-492	472	3	part	part	NOUN
ftr-492	472	4	of	of	ADP
ftr-492	472	5	the	the	DET
ftr-492	472	6	ruling	rule	VERB
ftr-492	472	7	guideline	guideline	NOUN
ftr-492	472	8	is	be	AUX
ftr-492	472	9	to	to	PART
ftr-492	472	10	be	be	AUX
ftr-492	472	11	satisfied	satisfied	ADJ
ftr-492	472	12	,	,	PUNCT
ftr-492	472	13	it	it	PRON
ftr-492	472	14	would	would	AUX
ftr-492	472	15	not	not	PART
ftr-492	472	16	seem	seem	VERB
ftr-492	472	17	sufficient	sufficient	ADJ
ftr-492	472	18	for	for	ADP
ftr-492	472	19	the	the	DET
ftr-492	472	20	applicable	applicable	ADJ
ftr-492	472	21	partnership	partnership	NOUN
ftr-492	472	22	agreement	agreement	NOUN
ftr-492	472	23	simply	simply	ADV
ftr-492	472	24	to	to	PART
ftr-492	472	25	recite	recite	VERB
ftr-492	472	26	the	the	DET
ftr-492	472	27	required	require	VERB
ftr-492	472	28	capital	capital	NOUN
ftr-492	472	29	contribution	contribution	NOUN
ftr-492	472	30	obligation	obligation	NOUN
ftr-492	472	31	if	if	SCONJ
ftr-492	472	32	the	the	DET
ftr-492	472	33	general	general	ADJ
ftr-492	472	34	partner	partner	NOUN
ftr-492	472	35	does	do	AUX
ftr-492	472	36	not	not	PART
ftr-492	472	37	have	have	VERB
ftr-492	472	38	enough	enough	ADJ
ftr-492	472	39	financial	financial	ADJ
ftr-492	472	40	substance	substance	NOUN
ftr-492	472	41	to	to	PART
ftr-492	472	42	satisfy	satisfy	VERB
ftr-492	472	43	that	that	DET
ftr-492	472	44	obligation	obligation	NOUN
ftr-492	472	45	.	.	PUNCT
ftr-492	473	1	iv	iv	X
ftr-492	473	2	.	.	PUNCT
ftr-492	473	3	free	free	ADJ
ftr-492	473	4	transferability	transferability	NOUN
ftr-492	473	5	of	of	ADP
ftr-492	473	6	interests	interest	NOUN
ftr-492	473	7	a.	a.	NOUN
ftr-492	473	8	background	background	NOUN
ftr-492	473	9	regulations	regulation	NOUN
ftr-492	473	10	section	section	VERB
ftr-492	473	11	301.7701	301.7701	NUM
ftr-492	473	12	-	-	SYM
ftr-492	473	13	2(e)(1	2(e)(1	NUM
ftr-492	473	14	)	)	PUNCT
ftr-492	473	15	provides	provide	VERB
ftr-492	473	16	that	that	SCONJ
ftr-492	473	17	an	an	DET
ftr-492	473	18	entity	entity	NOUN
ftr-492	473	19	has	have	VERB
ftr-492	473	20	the	the	DET
ftr-492	473	21	74	74	NUM
ftr-492	473	22	.	.	PUNCT
ftr-492	474	1	rev	rev	PROPN
ftr-492	474	2	.	.	PROPN
ftr-492	474	3	proc	proc	PROPN
ftr-492	474	4	.	.	PUNCT
ftr-492	475	1	89	89	NUM
ftr-492	475	2	-	-	SYM
ftr-492	475	3	12	12	NUM
ftr-492	475	4	,	,	PUNCT
ftr-492	475	5	1989	1989	NUM
ftr-492	475	6	-	-	SYM
ftr-492	475	7	1	1	NUM
ftr-492	475	8	c.b	c.b	PROPN
ftr-492	475	9	.	.	PROPN
ftr-492	475	10	798	798	NUM
ftr-492	475	11	.	.	PUNCT
ftr-492	476	1	curiously	curiously	ADV
ftr-492	476	2	,	,	PUNCT
ftr-492	476	3	the	the	DET
ftr-492	476	4	one	one	NUM
ftr-492	476	5	percent	percent	NOUN
ftr-492	476	6	figure	figure	NOUN
ftr-492	476	7	in	in	ADP
ftr-492	476	8	clause	clause	NOUN
ftr-492	476	9	(	(	PUNCT
ftr-492	476	10	i	i	NOUN
ftr-492	476	11	)	)	PUNCT
ftr-492	476	12	and	and	CCONJ
ftr-492	476	13	the	the	DET
ftr-492	476	14	1.01	1.01	NUM
ftr-492	476	15	%	%	NOUN
ftr-492	476	16	figure	figure	NOUN
ftr-492	476	17	in	in	ADP
ftr-492	476	18	clause	clause	NOUN
ftr-492	476	19	(	(	PUNCT
ftr-492	476	20	ii	ii	NOUN
ftr-492	476	21	)	)	PUNCT
ftr-492	476	22	are	be	AUX
ftr-492	476	23	not	not	PART
ftr-492	476	24	subject	subject	ADJ
ftr-492	476	25	to	to	ADP
ftr-492	476	26	reduction	reduction	NOUN
ftr-492	476	27	where	where	SCONJ
ftr-492	476	28	the	the	DET
ftr-492	476	29	capital	capital	NOUN
ftr-492	476	30	contributions	contribution	NOUN
ftr-492	476	31	to	to	ADP
ftr-492	476	32	the	the	DET
ftr-492	476	33	partnership	partnership	NOUN
ftr-492	476	34	exceed	exceed	VERB
ftr-492	476	35	$	$	SYM
ftr-492	476	36	50	50	NUM
ftr-492	476	37	million	million	NUM
ftr-492	476	38	,	,	PUNCT
ftr-492	476	39	even	even	ADV
ftr-492	476	40	though	though	SCONJ
ftr-492	476	41	the	the	DET
ftr-492	476	42	general	general	ADJ
ftr-492	476	43	partner	partner	NOUN
ftr-492	476	44	need	need	AUX
ftr-492	476	45	not	not	PART
ftr-492	476	46	have	have	VERB
ftr-492	476	47	a	a	DET
ftr-492	476	48	one	one	NUM
ftr-492	476	49	percent	percent	NOUN
ftr-492	476	50	interest	interest	NOUN
ftr-492	476	51	in	in	ADP
ftr-492	476	52	profits	profit	NOUN
ftr-492	476	53	and	and	CCONJ
ftr-492	476	54	losses	loss	NOUN
ftr-492	476	55	in	in	ADP
ftr-492	476	56	such	such	ADJ
ftr-492	476	57	case	case	NOUN
ftr-492	476	58	under	under	ADP
ftr-492	476	59	section	section	NOUN
ftr-492	476	60	4.02	4.02	NUM
ftr-492	476	61	of	of	ADP
ftr-492	476	62	revenue	revenue	NOUN
ftr-492	476	63	procedure	procedure	NOUN
ftr-492	476	64	89	89	NUM
ftr-492	476	65	-	-	SYM
ftr-492	476	66	12	12	NUM
ftr-492	476	67	.	.	PUNCT
ftr-492	477	1	the	the	DET
ftr-492	477	2	clause	clause	NOUN
ftr-492	477	3	(	(	PUNCT
ftr-492	477	4	ii	ii	NOUN
ftr-492	477	5	)	)	PUNCT
ftr-492	477	6	amount	amount	NOUN
ftr-492	477	7	also	also	ADV
ftr-492	477	8	apparently	apparently	ADV
ftr-492	477	9	is	be	AUX
ftr-492	477	10	not	not	PART
ftr-492	477	11	reduced	reduce	VERB
ftr-492	477	12	by	by	ADP
ftr-492	477	13	any	any	DET
ftr-492	477	14	distributions	distribution	NOUN
ftr-492	477	15	to	to	ADP
ftr-492	477	16	the	the	DET
ftr-492	477	17	partners	partner	NOUN
ftr-492	477	18	that	that	PRON
ftr-492	477	19	represent	represent	VERB
ftr-492	477	20	a	a	DET
ftr-492	477	21	return	return	NOUN
ftr-492	477	22	of	of	ADP
ftr-492	477	23	capital	capital	NOUN
ftr-492	477	24	.	.	PUNCT
ftr-492	478	1	75	75	NUM
ftr-492	478	2	.	.	PUNCT
ftr-492	479	1	see	see	VERB
ftr-492	479	2	,	,	PUNCT
ftr-492	479	3	e.g.	e.g.	ADV
ftr-492	479	4	,	,	PUNCT
ftr-492	479	5	beck	beck	PROPN
ftr-492	479	6	chem	chem	PROPN
ftr-492	479	7	.	.	PUNCT
ftr-492	480	1	equip	equip	PROPN
ftr-492	480	2	.	.	PUNCT
ftr-492	481	1	corp	corp	PROPN
ftr-492	481	2	.	.	PROPN
ftr-492	482	1	v.	v.	PROPN
ftr-492	482	2	commissioner	commissioner	PROPN
ftr-492	482	3	,	,	PUNCT
ftr-492	482	4	27	27	NUM
ftr-492	482	5	t.c	t.c	PROPN
ftr-492	482	6	.	.	PROPN
ftr-492	482	7	840	840	NUM
ftr-492	482	8	,	,	PUNCT
ftr-492	482	9	850	850	NUM
ftr-492	482	10	-	-	SYM
ftr-492	482	11	51	51	NUM
ftr-492	482	12	(	(	PUNCT
ftr-492	482	13	1957	1957	NUM
ftr-492	482	14	)	)	PUNCT
ftr-492	482	15	.	.	PUNCT
ftr-492	483	1	76	76	NUM
ftr-492	483	2	.	.	PUNCT
ftr-492	484	1	it	it	PRON
ftr-492	484	2	is	be	AUX
ftr-492	484	3	unclear	unclear	ADJ
ftr-492	484	4	why	why	SCONJ
ftr-492	484	5	the	the	DET
ftr-492	484	6	service	service	NOUN
ftr-492	484	7	felt	feel	VERB
ftr-492	484	8	that	that	SCONJ
ftr-492	484	9	the	the	DET
ftr-492	484	10	general	general	ADJ
ftr-492	484	11	partner	partner	NOUN
ftr-492	484	12	had	have	VERB
ftr-492	484	13	to	to	PART
ftr-492	484	14	be	be	AUX
ftr-492	484	15	providing	provide	VERB
ftr-492	484	16	"	"	PUNCT
ftr-492	484	17	substantial	substantial	ADJ
ftr-492	484	18	services	service	NOUN
ftr-492	484	19	"	"	PUNCT
ftr-492	484	20	to	to	PART
ftr-492	484	21	avoid	avoid	VERB
ftr-492	484	22	a	a	DET
ftr-492	484	23	positive	positive	ADJ
ftr-492	484	24	capital	capital	NOUN
ftr-492	484	25	account	account	NOUN
ftr-492	484	26	maintenance	maintenance	NOUN
ftr-492	484	27	obligation	obligation	NOUN
ftr-492	484	28	.	.	PUNCT
ftr-492	485	1	one	one	NUM
ftr-492	485	2	cynical	cynical	ADJ
ftr-492	485	3	explanation	explanation	NOUN
ftr-492	485	4	is	be	AUX
ftr-492	485	5	that	that	SCONJ
ftr-492	485	6	the	the	DET
ftr-492	485	7	service	service	NOUN
ftr-492	485	8	was	be	AUX
ftr-492	485	9	looking	look	VERB
ftr-492	485	10	for	for	ADP
ftr-492	485	11	confessions	confession	NOUN
ftr-492	485	12	by	by	ADP
ftr-492	485	13	service	service	NOUN
ftr-492	485	14	partners	partner	NOUN
ftr-492	485	15	of	of	ADP
ftr-492	485	16	possible	possible	ADJ
ftr-492	485	17	vulnerability	vulnerability	NOUN
ftr-492	485	18	to	to	ADP
ftr-492	485	19	taxation	taxation	NOUN
ftr-492	485	20	upon	upon	SCONJ
ftr-492	485	21	receipt	receipt	NOUN
ftr-492	485	22	of	of	ADP
ftr-492	485	23	their	their	PRON
ftr-492	485	24	partnership	partnership	NOUN
ftr-492	485	25	interests	interest	NOUN
ftr-492	485	26	under	under	ADP
ftr-492	485	27	diamond	diamond	PROPN
ftr-492	485	28	v.	v.	ADP
ftr-492	485	29	commissioner	commissioner	NOUN
ftr-492	485	30	,	,	PUNCT
ftr-492	485	31	492	492	NUM
ftr-492	485	32	f.2d	f.2d	NOUN
ftr-492	485	33	286	286	NUM
ftr-492	485	34	(	(	PUNCT
ftr-492	485	35	7th	7th	ADJ
ftr-492	485	36	cir	cir	NOUN
ftr-492	485	37	.	.	PROPN
ftr-492	485	38	1974	1974	NUM
ftr-492	485	39	)	)	PUNCT
ftr-492	485	40	.	.	PUNCT
ftr-492	486	1	[	[	X
ftr-492	486	2	vol	vol	NOUN
ftr-492	486	3	1:4	1:4	NUM
ftr-492	486	4	lingering	linger	VERB
ftr-492	486	5	partnership	partnership	NOUN
ftr-492	486	6	classification	classification	NOUN
ftr-492	486	7	issues	issue	NOUN
ftr-492	486	8	corporate	corporate	ADJ
ftr-492	486	9	characteristic	characteristic	NOUN
ftr-492	486	10	of	of	ADP
ftr-492	486	11	free	free	ADJ
ftr-492	486	12	transferability	transferability	NOUN
ftr-492	486	13	of	of	ADP
ftr-492	486	14	interests	interest	NOUN
ftr-492	486	15	if	if	SCONJ
ftr-492	486	16	"	"	PUNCT
ftr-492	486	17	those	those	DET
ftr-492	486	18	members	member	NOUN
ftr-492	486	19	owning	own	VERB
ftr-492	486	20	substantially	substantially	ADV
ftr-492	486	21	all	all	PRON
ftr-492	486	22	of	of	ADP
ftr-492	486	23	the	the	DET
ftr-492	486	24	interests	interest	NOUN
ftr-492	486	25	in	in	ADP
ftr-492	486	26	the	the	DET
ftr-492	486	27	organization	organization	NOUN
ftr-492	486	28	have	have	VERB
ftr-492	486	29	the	the	DET
ftr-492	486	30	power	power	NOUN
ftr-492	486	31	,	,	PUNCT
ftr-492	486	32	without	without	ADP
ftr-492	486	33	the	the	DET
ftr-492	486	34	consent	consent	NOUN
ftr-492	486	35	of	of	ADP
ftr-492	486	36	other	other	ADJ
ftr-492	486	37	members	member	NOUN
ftr-492	486	38	,	,	PUNCT
ftr-492	486	39	to	to	PART
ftr-492	486	40	substitute	substitute	VERB
ftr-492	486	41	for	for	ADP
ftr-492	486	42	themselves	themselves	PRON
ftr-492	486	43	in	in	ADP
ftr-492	486	44	the	the	DET
ftr-492	486	45	same	same	ADJ
ftr-492	486	46	organization	organization	NOUN
ftr-492	486	47	a	a	DET
ftr-492	486	48	person	person	NOUN
ftr-492	486	49	who	who	PRON
ftr-492	486	50	is	be	AUX
ftr-492	486	51	not	not	PART
ftr-492	486	52	a	a	DET
ftr-492	486	53	member	member	NOUN
ftr-492	486	54	of	of	ADP
ftr-492	486	55	the	the	DET
ftr-492	486	56	organization	organization	NOUN
ftr-492	486	57	.	.	PUNCT
ftr-492	486	58	"	"	PUNCT
ftr-492	487	1	the	the	DET
ftr-492	487	2	regulation	regulation	NOUN
ftr-492	487	3	goes	go	VERB
ftr-492	487	4	on	on	ADP
ftr-492	487	5	to	to	PART
ftr-492	487	6	provide	provide	VERB
ftr-492	487	7	that	that	SCONJ
ftr-492	487	8	the	the	DET
ftr-492	487	9	key	key	NOUN
ftr-492	487	10	is	be	AUX
ftr-492	487	11	whether	whether	SCONJ
ftr-492	487	12	a	a	DET
ftr-492	487	13	member	member	NOUN
ftr-492	487	14	can	can	AUX
ftr-492	487	15	assign	assign	VERB
ftr-492	487	16	"	"	PUNCT
ftr-492	487	17	his	his	PRON
ftr-492	487	18	rights	right	NOUN
ftr-492	487	19	to	to	PART
ftr-492	487	20	participate	participate	VERB
ftr-492	487	21	in	in	ADP
ftr-492	487	22	the	the	DET
ftr-492	487	23	management	management	NOUN
ftr-492	487	24	of	of	ADP
ftr-492	487	25	the	the	DET
ftr-492	487	26	organization	organization	NOUN
ftr-492	487	27	.	.	PUNCT
ftr-492	487	28	"	"	PUNCT
ftr-492	488	1	consequently	consequently	ADV
ftr-492	488	2	,	,	PUNCT
ftr-492	488	3	the	the	DET
ftr-492	488	4	ability	ability	NOUN
ftr-492	488	5	of	of	ADP
ftr-492	488	6	members	member	NOUN
ftr-492	488	7	to	to	PART
ftr-492	488	8	freely	freely	ADV
ftr-492	488	9	assign	assign	VERB
ftr-492	488	10	the	the	DET
ftr-492	488	11	economic	economic	ADJ
ftr-492	488	12	attributes	attribute	NOUN
ftr-492	488	13	of	of	ADP
ftr-492	488	14	their	their	PRON
ftr-492	488	15	interests	interest	NOUN
ftr-492	488	16	(	(	PUNCT
ftr-492	488	17	without	without	ADP
ftr-492	488	18	the	the	DET
ftr-492	488	19	transferee	transferee	NOUN
ftr-492	488	20	becoming	become	VERB
ftr-492	488	21	a	a	DET
ftr-492	488	22	partner	partner	NOUN
ftr-492	488	23	of	of	ADP
ftr-492	488	24	record	record	NOUN
ftr-492	488	25	)	)	PUNCT
ftr-492	488	26	is	be	AUX
ftr-492	488	27	not	not	PART
ftr-492	488	28	relevant	relevant	ADJ
ftr-492	488	29	for	for	ADP
ftr-492	488	30	this	this	DET
ftr-492	488	31	purpose	purpose	NOUN
ftr-492	488	32	,	,	PUNCT
ftr-492	488	33	regardless	regardless	ADV
ftr-492	488	34	of	of	ADP
ftr-492	488	35	what	what	PRON
ftr-492	488	36	additional	additional	ADJ
ftr-492	488	37	significance	significance	NOUN
ftr-492	488	38	there	there	PRON
ftr-492	488	39	may	may	AUX
ftr-492	488	40	be	be	AUX
ftr-492	488	41	to	to	ADP
ftr-492	488	42	becoming	become	VERB
ftr-492	488	43	a	a	DET
ftr-492	488	44	partner	partner	NOUN
ftr-492	488	45	of	of	ADP
ftr-492	488	46	record	record	NOUN
ftr-492	488	47	.	.	PUNCT
ftr-492	489	1	in	in	ADP
ftr-492	489	2	addition	addition	NOUN
ftr-492	489	3	,	,	PUNCT
ftr-492	489	4	the	the	DET
ftr-492	489	5	ability	ability	NOUN
ftr-492	489	6	of	of	ADP
ftr-492	489	7	members	member	NOUN
ftr-492	489	8	to	to	PART
ftr-492	489	9	transfer	transfer	VERB
ftr-492	489	10	to	to	ADP
ftr-492	489	11	other	other	ADJ
ftr-492	489	12	members	member	NOUN
ftr-492	489	13	is	be	AUX
ftr-492	489	14	not	not	PART
ftr-492	489	15	relevant	relevant	ADJ
ftr-492	489	16	,	,	PUNCT
ftr-492	489	17	since	since	SCONJ
ftr-492	489	18	the	the	DET
ftr-492	489	19	regulation	regulation	NOUN
ftr-492	489	20	looks	look	VERB
ftr-492	489	21	to	to	ADP
ftr-492	489	22	whether	whether	SCONJ
ftr-492	489	23	a	a	DET
ftr-492	489	24	transfer	transfer	NOUN
ftr-492	489	25	may	may	AUX
ftr-492	489	26	be	be	AUX
ftr-492	489	27	made	make	VERB
ftr-492	489	28	to	to	ADP
ftr-492	489	29	a	a	DET
ftr-492	489	30	nonmember	nonmember	NOUN
ftr-492	489	31	.	.	PUNCT
ftr-492	490	1	under	under	ADP
ftr-492	490	2	regulations	regulation	NOUN
ftr-492	490	3	section	section	NOUN
ftr-492	490	4	301.7701	301.7701	NUM
ftr-492	490	5	-	-	SYM
ftr-492	490	6	2(e)(2	2(e)(2	NUM
ftr-492	490	7	)	)	PUNCT
ftr-492	490	8	,	,	PUNCT
ftr-492	490	9	if	if	SCONJ
ftr-492	490	10	the	the	DET
ftr-492	490	11	members	member	NOUN
ftr-492	490	12	are	be	AUX
ftr-492	490	13	subject	subject	ADJ
ftr-492	490	14	to	to	ADP
ftr-492	490	15	a	a	DET
ftr-492	490	16	transfer	transfer	NOUN
ftr-492	490	17	limitation	limitation	NOUN
ftr-492	490	18	created	create	VERB
ftr-492	490	19	by	by	ADP
ftr-492	490	20	the	the	DET
ftr-492	490	21	existence	existence	NOUN
ftr-492	490	22	of	of	ADP
ftr-492	490	23	a	a	DET
ftr-492	490	24	right	right	NOUN
ftr-492	490	25	of	of	ADP
ftr-492	490	26	first	first	ADJ
ftr-492	490	27	offer	offer	NOUN
ftr-492	490	28	on	on	ADP
ftr-492	490	29	the	the	DET
ftr-492	490	30	part	part	NOUN
ftr-492	490	31	of	of	ADP
ftr-492	490	32	the	the	DET
ftr-492	490	33	other	other	ADJ
ftr-492	490	34	members	member	NOUN
ftr-492	490	35	,	,	PUNCT
ftr-492	490	36	'	'	PUNCT
ftr-492	490	37	then	then	ADV
ftr-492	490	38	"	"	PUNCT
ftr-492	490	39	a	a	DET
ftr-492	490	40	modified	modified	ADJ
ftr-492	490	41	form	form	NOUN
ftr-492	490	42	of	of	ADP
ftr-492	490	43	free	free	ADJ
ftr-492	490	44	transferability	transferability	NOUN
ftr-492	490	45	"	"	PUNCT
ftr-492	490	46	is	be	AUX
ftr-492	490	47	deemed	deem	VERB
ftr-492	490	48	to	to	PART
ftr-492	490	49	exist	exist	VERB
ftr-492	490	50	.	.	PUNCT
ftr-492	491	1	the	the	DET
ftr-492	491	2	concept	concept	NOUN
ftr-492	491	3	of	of	ADP
ftr-492	491	4	partially	partially	ADV
ftr-492	491	5	limited	limit	VERB
ftr-492	491	6	transferability	transferability	NOUN
ftr-492	491	7	stands	stand	VERB
ftr-492	491	8	in	in	ADP
ftr-492	491	9	contrast	contrast	NOUN
ftr-492	491	10	to	to	ADP
ftr-492	491	11	the	the	DET
ftr-492	491	12	all	all	ADV
ftr-492	491	13	-	-	PUNCT
ftr-492	491	14	or	or	CCONJ
ftr-492	491	15	-	-	PUNCT
ftr-492	491	16	nothing	nothing	PRON
ftr-492	491	17	approach	approach	NOUN
ftr-492	491	18	taken	take	VERB
ftr-492	491	19	with	with	ADP
ftr-492	491	20	the	the	DET
ftr-492	491	21	other	other	ADJ
ftr-492	491	22	three	three	NUM
ftr-492	491	23	corporate	corporate	ADJ
ftr-492	491	24	characteristics	characteristic	NOUN
ftr-492	491	25	,	,	PUNCT
ftr-492	491	26	even	even	ADV
ftr-492	491	27	though	though	SCONJ
ftr-492	491	28	those	those	DET
ftr-492	491	29	characteristics	characteristic	NOUN
ftr-492	491	30	also	also	ADV
ftr-492	491	31	could	could	AUX
ftr-492	491	32	easily	easily	ADV
ftr-492	491	33	be	be	AUX
ftr-492	491	34	viewed	view	VERB
ftr-492	491	35	as	as	ADP
ftr-492	491	36	matters	matter	NOUN
ftr-492	491	37	of	of	ADP
ftr-492	491	38	degree	degree	NOUN
ftr-492	491	39	.	.	PUNCT
ftr-492	492	1	in	in	ADP
ftr-492	492	2	any	any	DET
ftr-492	492	3	event	event	NOUN
ftr-492	492	4	,	,	PUNCT
ftr-492	492	5	it	it	PRON
ftr-492	492	6	has	have	AUX
ftr-492	492	7	long	long	ADV
ftr-492	492	8	been	be	AUX
ftr-492	492	9	recognized	recognize	VERB
ftr-492	492	10	that	that	SCONJ
ftr-492	492	11	the	the	DET
ftr-492	492	12	concept	concept	NOUN
ftr-492	492	13	of	of	ADP
ftr-492	492	14	partially	partially	ADV
ftr-492	492	15	limited	limit	VERB
ftr-492	492	16	transferability	transferability	NOUN
ftr-492	492	17	is	be	AUX
ftr-492	492	18	largely	largely	ADV
ftr-492	492	19	academic	academic	ADJ
ftr-492	492	20	,	,	PUNCT
ftr-492	492	21	since	since	SCONJ
ftr-492	492	22	the	the	DET
ftr-492	492	23	existence	existence	NOUN
ftr-492	492	24	of	of	ADP
ftr-492	492	25	partially	partially	ADV
ftr-492	492	26	limited	limit	VERB
ftr-492	492	27	transferability	transferability	NOUN
ftr-492	492	28	produces	produce	VERB
ftr-492	492	29	the	the	DET
ftr-492	492	30	same	same	ADJ
ftr-492	492	31	result	result	NOUN
ftr-492	492	32	as	as	ADP
ftr-492	492	33	the	the	DET
ftr-492	492	34	existence	existence	NOUN
ftr-492	492	35	of	of	ADP
ftr-492	492	36	completely	completely	ADV
ftr-492	492	37	free	free	ADJ
ftr-492	492	38	transferability.7	transferability.7	PROPN
ftr-492	492	39	"	"	PUNCT
ftr-492	492	40	under	under	ADP
ftr-492	492	41	regulations	regulation	NOUN
ftr-492	492	42	section	section	NOUN
ftr-492	492	43	301.7701	301.7701	NUM
ftr-492	492	44	-	-	SYM
ftr-492	492	45	2(e)(1	2(e)(1	NUM
ftr-492	492	46	)	)	PUNCT
ftr-492	492	47	,	,	PUNCT
ftr-492	492	48	a	a	DET
ftr-492	492	49	partnership	partnership	NOUN
ftr-492	492	50	is	be	AUX
ftr-492	492	51	deemed	deem	VERB
ftr-492	492	52	to	to	PART
ftr-492	492	53	lack	lack	VERB
ftr-492	492	54	the	the	DET
ftr-492	492	55	characteristic	characteristic	NOUN
ftr-492	492	56	of	of	ADP
ftr-492	492	57	free	free	ADJ
ftr-492	492	58	transferability	transferability	NOUN
ftr-492	492	59	if	if	SCONJ
ftr-492	492	60	a	a	DET
ftr-492	492	61	transfer	transfer	NOUN
ftr-492	492	62	of	of	ADP
ftr-492	492	63	an	an	DET
ftr-492	492	64	interest	interest	NOUN
ftr-492	492	65	would	would	AUX
ftr-492	492	66	cause	cause	VERB
ftr-492	492	67	the	the	DET
ftr-492	492	68	entity	entity	NOUN
ftr-492	492	69	to	to	PART
ftr-492	492	70	dissolve	dissolve	VERB
ftr-492	492	71	under	under	ADP
ftr-492	492	72	local	local	ADJ
ftr-492	492	73	law	law	NOUN
ftr-492	492	74	(	(	PUNCT
ftr-492	492	75	regardless	regardless	ADV
ftr-492	492	76	of	of	ADP
ftr-492	492	77	whether	whether	SCONJ
ftr-492	492	78	it	it	PRON
ftr-492	492	79	is	be	AUX
ftr-492	492	80	immediately	immediately	ADV
ftr-492	492	81	reconstituted	reconstitute	VERB
ftr-492	492	82	)	)	PUNCT
ftr-492	492	83	,	,	PUNCT
ftr-492	492	84	even	even	ADV
ftr-492	492	85	if	if	SCONJ
ftr-492	492	86	the	the	DET
ftr-492	492	87	interests	interest	NOUN
ftr-492	492	88	are	be	AUX
ftr-492	492	89	otherwise	otherwise	ADV
ftr-492	492	90	freely	freely	ADV
ftr-492	492	91	transferable	transferable	ADJ
ftr-492	492	92	.	.	PUNCT
ftr-492	493	1	as	as	ADP
ftr-492	493	2	a	a	DET
ftr-492	493	3	result	result	NOUN
ftr-492	493	4	of	of	ADP
ftr-492	493	5	that	that	DET
ftr-492	493	6	rule	rule	NOUN
ftr-492	493	7	,	,	PUNCT
ftr-492	493	8	general	general	ADJ
ftr-492	493	9	partnerships	partnership	NOUN
ftr-492	493	10	virtually	virtually	ADV
ftr-492	493	11	always	always	ADV
ftr-492	493	12	lack	lack	VERB
ftr-492	493	13	the	the	DET
ftr-492	493	14	characteristic	characteristic	NOUN
ftr-492	493	15	of	of	ADP
ftr-492	493	16	free	free	ADJ
ftr-492	493	17	transferability	transferability	NOUN
ftr-492	493	18	of	of	ADP
ftr-492	493	19	interests	interest	NOUN
ftr-492	493	20	.	.	PUNCT
ftr-492	494	1	77	77	NUM
ftr-492	494	2	.	.	PUNCT
ftr-492	495	1	the	the	DET
ftr-492	495	2	regulation	regulation	NOUN
ftr-492	495	3	describes	describe	VERB
ftr-492	495	4	the	the	DET
ftr-492	495	5	limitation	limitation	NOUN
ftr-492	495	6	as	as	ADP
ftr-492	495	7	a	a	DET
ftr-492	495	8	situation	situation	NOUN
ftr-492	495	9	where	where	SCONJ
ftr-492	495	10	a	a	DET
ftr-492	495	11	member	member	NOUN
ftr-492	495	12	may	may	AUX
ftr-492	495	13	transfer	transfer	VERB
ftr-492	495	14	his	his	PRON
ftr-492	495	15	interest	interest	NOUN
ftr-492	495	16	"	"	PUNCT
ftr-492	495	17	only	only	ADV
ftr-492	495	18	after	after	ADP
ftr-492	495	19	having	having	AUX
ftr-492	495	20	offered	offer	VERB
ftr-492	495	21	such	such	ADJ
ftr-492	495	22	interest	interest	NOUN
ftr-492	495	23	to	to	ADP
ftr-492	495	24	the	the	DET
ftr-492	495	25	other	other	ADJ
ftr-492	495	26	members	member	NOUN
ftr-492	495	27	at	at	ADP
ftr-492	495	28	its	its	PRON
ftr-492	495	29	fair	fair	ADJ
ftr-492	495	30	market	market	NOUN
ftr-492	495	31	value	value	NOUN
ftr-492	495	32	.	.	PUNCT
ftr-492	495	33	"	"	PUNCT
ftr-492	496	1	78	78	NUM
ftr-492	496	2	.	.	PUNCT
ftr-492	497	1	if	if	SCONJ
ftr-492	497	2	the	the	DET
ftr-492	497	3	entity	entity	NOUN
ftr-492	497	4	has	have	VERB
ftr-492	497	5	only	only	ADV
ftr-492	497	6	one	one	NUM
ftr-492	497	7	other	other	ADJ
ftr-492	497	8	corporate	corporate	ADJ
ftr-492	497	9	characteristic	characteristic	NOUN
ftr-492	497	10	(	(	PUNCT
ftr-492	497	11	say	say	INTJ
ftr-492	497	12	,	,	PUNCT
ftr-492	497	13	limited	limited	ADJ
ftr-492	497	14	liability	liability	NOUN
ftr-492	497	15	)	)	PUNCT
ftr-492	497	16	,	,	PUNCT
ftr-492	497	17	the	the	DET
ftr-492	497	18	entity	entity	NOUN
ftr-492	497	19	will	will	AUX
ftr-492	497	20	be	be	AUX
ftr-492	497	21	classified	classify	VERB
ftr-492	497	22	as	as	ADP
ftr-492	497	23	a	a	DET
ftr-492	497	24	partnership	partnership	NOUN
ftr-492	497	25	if	if	SCONJ
ftr-492	497	26	it	it	PRON
ftr-492	497	27	has	have	AUX
ftr-492	497	28	either	either	CCONJ
ftr-492	497	29	partially	partially	ADV
ftr-492	497	30	limited	limit	VERB
ftr-492	497	31	transferability	transferability	NOUN
ftr-492	497	32	or	or	CCONJ
ftr-492	497	33	completely	completely	ADV
ftr-492	497	34	free	free	ADJ
ftr-492	497	35	transferability	transferability	NOUN
ftr-492	497	36	,	,	PUNCT
ftr-492	497	37	since	since	SCONJ
ftr-492	497	38	in	in	ADP
ftr-492	497	39	either	either	DET
ftr-492	497	40	case	case	NOUN
ftr-492	497	41	the	the	DET
ftr-492	497	42	entity	entity	NOUN
ftr-492	497	43	will	will	AUX
ftr-492	497	44	not	not	PART
ftr-492	497	45	have	have	VERB
ftr-492	497	46	more	more	ADJ
ftr-492	497	47	than	than	ADP
ftr-492	497	48	two	two	NUM
ftr-492	497	49	of	of	ADP
ftr-492	497	50	the	the	DET
ftr-492	497	51	four	four	NUM
ftr-492	497	52	corporate	corporate	ADJ
ftr-492	497	53	characteristics	characteristic	NOUN
ftr-492	497	54	.	.	PUNCT
ftr-492	498	1	on	on	ADP
ftr-492	498	2	the	the	DET
ftr-492	498	3	other	other	ADJ
ftr-492	498	4	hand	hand	NOUN
ftr-492	498	5	,	,	PUNCT
ftr-492	498	6	if	if	SCONJ
ftr-492	498	7	the	the	DET
ftr-492	498	8	entity	entity	NOUN
ftr-492	498	9	has	have	VERB
ftr-492	498	10	two	two	NUM
ftr-492	498	11	other	other	ADJ
ftr-492	498	12	corporate	corporate	ADJ
ftr-492	498	13	characteristics	characteristic	NOUN
ftr-492	498	14	(	(	PUNCT
ftr-492	498	15	say	say	INTJ
ftr-492	498	16	,	,	PUNCT
ftr-492	498	17	limited	limited	ADJ
ftr-492	498	18	liability	liability	NOUN
ftr-492	498	19	and	and	CCONJ
ftr-492	498	20	centralized	centralized	ADJ
ftr-492	498	21	management	management	NOUN
ftr-492	498	22	)	)	PUNCT
ftr-492	498	23	,	,	PUNCT
ftr-492	498	24	it	it	PRON
ftr-492	498	25	will	will	AUX
ftr-492	498	26	be	be	AUX
ftr-492	498	27	classified	classify	VERB
ftr-492	498	28	as	as	ADP
ftr-492	498	29	an	an	DET
ftr-492	498	30	association	association	NOUN
ftr-492	498	31	if	if	SCONJ
ftr-492	498	32	it	it	PRON
ftr-492	498	33	has	have	AUX
ftr-492	498	34	either	either	CCONJ
ftr-492	498	35	partially	partially	ADV
ftr-492	498	36	limited	limit	VERB
ftr-492	498	37	transferability	transferability	NOUN
ftr-492	498	38	or	or	CCONJ
ftr-492	498	39	completely	completely	ADV
ftr-492	498	40	free	free	ADJ
ftr-492	498	41	transferability	transferability	NOUN
ftr-492	498	42	,	,	PUNCT
ftr-492	498	43	since	since	SCONJ
ftr-492	498	44	in	in	ADP
ftr-492	498	45	either	either	DET
ftr-492	498	46	case	case	NOUN
ftr-492	498	47	it	it	PRON
ftr-492	498	48	will	will	AUX
ftr-492	498	49	have	have	VERB
ftr-492	498	50	more	more	ADJ
ftr-492	498	51	than	than	ADP
ftr-492	498	52	two	two	NUM
ftr-492	498	53	of	of	ADP
ftr-492	498	54	the	the	DET
ftr-492	498	55	four	four	NUM
ftr-492	498	56	corporate	corporate	ADJ
ftr-492	498	57	characteristics	characteristic	NOUN
ftr-492	498	58	.	.	PUNCT
ftr-492	499	1	see	see	VERB
ftr-492	499	2	regs	reg	NOUN
ftr-492	499	3	.	.	PUNCT
ftr-492	500	1	§	§	PROPN
ftr-492	500	2	301.7701	301.7701	NUM
ftr-492	500	3	-	-	SYM
ftr-492	500	4	2(a)(3	2(a)(3	NUM
ftr-492	500	5	)	)	PUNCT
ftr-492	500	6	(	(	PUNCT
ftr-492	500	7	concerning	concern	VERB
ftr-492	500	8	requirement	requirement	NOUN
ftr-492	500	9	of	of	ADP
ftr-492	500	10	more	more	ADJ
ftr-492	500	11	than	than	ADP
ftr-492	500	12	two	two	NUM
ftr-492	500	13	corporate	corporate	ADJ
ftr-492	500	14	characteristics	characteristic	NOUN
ftr-492	500	15	to	to	PART
ftr-492	500	16	be	be	AUX
ftr-492	500	17	classified	classify	VERB
ftr-492	500	18	as	as	ADP
ftr-492	500	19	an	an	DET
ftr-492	500	20	association	association	NOUN
ftr-492	500	21	)	)	PUNCT
ftr-492	500	22	.	.	PUNCT
ftr-492	501	1	19931	19931	NUM
ftr-492	501	2	florida	florida	PROPN
ftr-492	501	3	tax	tax	PROPN
ftr-492	501	4	review	review	PROPN
ftr-492	501	5	b.	b.	PROPN
ftr-492	501	6	issues	issue	NOUN
ftr-492	501	7	the	the	DET
ftr-492	501	8	foregoing	forego	VERB
ftr-492	501	9	rules	rule	NOUN
ftr-492	501	10	raise	raise	VERB
ftr-492	501	11	the	the	DET
ftr-492	501	12	following	follow	VERB
ftr-492	501	13	special	special	ADJ
ftr-492	501	14	problems	problem	NOUN
ftr-492	501	15	.	.	PUNCT
ftr-492	502	1	1	1	X
ftr-492	502	2	.	.	X
ftr-492	502	3	reasonable	reasonable	ADJ
ftr-492	502	4	v.	v.	ADP
ftr-492	502	5	sole	sole	ADJ
ftr-492	502	6	discretion.-one	discretion.-one	NOUN
ftr-492	502	7	issue	issue	NOUN
ftr-492	502	8	that	that	PRON
ftr-492	502	9	arises	arise	VERB
ftr-492	502	10	is	be	AUX
ftr-492	502	11	whether	whether	SCONJ
ftr-492	502	12	a	a	DET
ftr-492	502	13	partnership	partnership	NOUN
ftr-492	502	14	should	should	AUX
ftr-492	502	15	be	be	AUX
ftr-492	502	16	viewed	view	VERB
ftr-492	502	17	as	as	ADP
ftr-492	502	18	having	have	VERB
ftr-492	502	19	the	the	DET
ftr-492	502	20	corporate	corporate	ADJ
ftr-492	502	21	characteristic	characteristic	NOUN
ftr-492	502	22	of	of	ADP
ftr-492	502	23	free	free	ADJ
ftr-492	502	24	transferability	transferability	NOUN
ftr-492	502	25	of	of	ADP
ftr-492	502	26	interests	interest	NOUN
ftr-492	502	27	if	if	SCONJ
ftr-492	502	28	the	the	DET
ftr-492	502	29	limited	limited	ADJ
ftr-492	502	30	partners	partner	NOUN
ftr-492	502	31	must	must	AUX
ftr-492	502	32	obtain	obtain	VERB
ftr-492	502	33	the	the	DET
ftr-492	502	34	consent	consent	NOUN
ftr-492	502	35	of	of	ADP
ftr-492	502	36	the	the	DET
ftr-492	502	37	general	general	ADJ
ftr-492	502	38	partner	partner	NOUN
ftr-492	502	39	to	to	PART
ftr-492	502	40	transfer	transfer	VERB
ftr-492	502	41	their	their	PRON
ftr-492	502	42	interests	interest	NOUN
ftr-492	502	43	,	,	PUNCT
ftr-492	502	44	but	but	CCONJ
ftr-492	502	45	that	that	DET
ftr-492	502	46	consent	consent	NOUN
ftr-492	502	47	may	may	AUX
ftr-492	502	48	not	not	PART
ftr-492	502	49	be	be	AUX
ftr-492	502	50	unreasonably	unreasonably	ADV
ftr-492	502	51	withheld	withhold	VERB
ftr-492	502	52	.	.	PUNCT
ftr-492	503	1	the	the	DET
ftr-492	503	2	issue	issue	NOUN
ftr-492	503	3	of	of	ADP
ftr-492	503	4	what	what	PRON
ftr-492	503	5	would	would	AUX
ftr-492	503	6	be	be	AUX
ftr-492	503	7	a	a	DET
ftr-492	503	8	reasonable	reasonable	ADJ
ftr-492	503	9	basis	basis	NOUN
ftr-492	503	10	for	for	ADP
ftr-492	503	11	withholding	withholding	NOUN
ftr-492	503	12	consent	consent	NOUN
ftr-492	503	13	must	must	AUX
ftr-492	503	14	be	be	AUX
ftr-492	503	15	decided	decide	VERB
ftr-492	503	16	on	on	ADP
ftr-492	503	17	a	a	DET
ftr-492	503	18	case	case	NOUN
ftr-492	503	19	-	-	PUNCT
ftr-492	503	20	by	by	ADP
ftr-492	503	21	-	-	PUNCT
ftr-492	503	22	case	case	NOUN
ftr-492	503	23	basis	basis	NOUN
ftr-492	503	24	.	.	PUNCT
ftr-492	504	1	at	at	ADP
ftr-492	504	2	one	one	NUM
ftr-492	504	3	extreme	extreme	NOUN
ftr-492	504	4	would	would	AUX
ftr-492	504	5	be	be	AUX
ftr-492	504	6	closely	closely	ADV
ftr-492	504	7	held	hold	VERB
ftr-492	504	8	partnerships	partnership	NOUN
ftr-492	504	9	where	where	SCONJ
ftr-492	504	10	the	the	DET
ftr-492	504	11	limited	limited	ADJ
ftr-492	504	12	partners	partner	NOUN
ftr-492	504	13	have	have	VERB
ftr-492	504	14	substantial	substantial	ADJ
ftr-492	504	15	financial	financial	ADJ
ftr-492	504	16	obligations	obligation	NOUN
ftr-492	504	17	and	and	CCONJ
ftr-492	504	18	participate	participate	VERB
ftr-492	504	19	in	in	ADP
ftr-492	504	20	management	management	NOUN
ftr-492	504	21	,	,	PUNCT
ftr-492	504	22	in	in	ADP
ftr-492	504	23	which	which	DET
ftr-492	504	24	case	case	NOUN
ftr-492	504	25	the	the	DET
ftr-492	504	26	general	general	ADJ
ftr-492	504	27	partner	partner	NOUN
ftr-492	504	28	presumably	presumably	ADV
ftr-492	504	29	could	could	AUX
ftr-492	504	30	reasonably	reasonably	ADV
ftr-492	504	31	be	be	AUX
ftr-492	504	32	very	very	ADV
ftr-492	504	33	selective	selective	ADJ
ftr-492	504	34	in	in	ADP
ftr-492	504	35	granting	grant	VERB
ftr-492	504	36	consent	consent	NOUN
ftr-492	504	37	.	.	PUNCT
ftr-492	505	1	at	at	ADP
ftr-492	505	2	the	the	DET
ftr-492	505	3	other	other	ADJ
ftr-492	505	4	extreme	extreme	NOUN
ftr-492	505	5	would	would	AUX
ftr-492	505	6	be	be	AUX
ftr-492	505	7	widely	widely	ADV
ftr-492	505	8	held	hold	VERB
ftr-492	505	9	partnerships	partnership	NOUN
ftr-492	505	10	where	where	SCONJ
ftr-492	505	11	the	the	DET
ftr-492	505	12	limited	limited	ADJ
ftr-492	505	13	partners	partner	NOUN
ftr-492	505	14	have	have	VERB
ftr-492	505	15	no	no	DET
ftr-492	505	16	financial	financial	ADJ
ftr-492	505	17	obligations	obligation	NOUN
ftr-492	505	18	and	and	CCONJ
ftr-492	505	19	do	do	AUX
ftr-492	505	20	not	not	PART
ftr-492	505	21	participate	participate	VERB
ftr-492	505	22	in	in	ADP
ftr-492	505	23	management	management	NOUN
ftr-492	505	24	(	(	PUNCT
ftr-492	505	25	master	master	NOUN
ftr-492	505	26	limited	limit	VERB
ftr-492	505	27	partnerships	partnership	NOUN
ftr-492	505	28	being	be	AUX
ftr-492	505	29	the	the	DET
ftr-492	505	30	classic	classic	ADJ
ftr-492	505	31	example	example	NOUN
ftr-492	505	32	)	)	PUNCT
ftr-492	505	33	,	,	PUNCT
ftr-492	505	34	in	in	ADP
ftr-492	505	35	which	which	DET
ftr-492	505	36	case	case	NOUN
ftr-492	505	37	the	the	DET
ftr-492	505	38	general	general	ADJ
ftr-492	505	39	partner	partner	NOUN
ftr-492	505	40	probably	probably	ADV
ftr-492	505	41	could	could	AUX
ftr-492	505	42	not	not	PART
ftr-492	505	43	reasonably	reasonably	ADV
ftr-492	505	44	withhold	withhold	VERB
ftr-492	505	45	consent	consent	NOUN
ftr-492	505	46	with	with	ADP
ftr-492	505	47	respect	respect	NOUN
ftr-492	505	48	to	to	ADP
ftr-492	505	49	any	any	DET
ftr-492	505	50	proposed	propose	VERB
ftr-492	505	51	transferee	transferee	NOUN
ftr-492	505	52	except	except	SCONJ
ftr-492	505	53	perhaps	perhaps	ADV
ftr-492	505	54	the	the	DET
ftr-492	505	55	mafia	mafia	NOUN
ftr-492	505	56	.	.	PUNCT
ftr-492	506	1	the	the	DET
ftr-492	506	2	larson	larson	PROPN
ftr-492	506	3	case	case	NOUN
ftr-492	506	4	holds	hold	VERB
ftr-492	506	5	that	that	SCONJ
ftr-492	506	6	if	if	SCONJ
ftr-492	506	7	the	the	DET
ftr-492	506	8	general	general	ADJ
ftr-492	506	9	partner	partner	NOUN
ftr-492	506	10	's	's	PART
ftr-492	506	11	consent	consent	NOUN
ftr-492	506	12	to	to	ADP
ftr-492	506	13	a	a	DET
ftr-492	506	14	proposed	propose	VERB
ftr-492	506	15	transfer	transfer	NOUN
ftr-492	506	16	may	may	AUX
ftr-492	506	17	not	not	PART
ftr-492	506	18	be	be	AUX
ftr-492	506	19	unreasonably	unreasonably	ADV
ftr-492	506	20	withheld	withhold	VERB
ftr-492	506	21	,	,	PUNCT
ftr-492	506	22	the	the	DET
ftr-492	506	23	entity	entity	NOUN
ftr-492	506	24	will	will	AUX
ftr-492	506	25	be	be	AUX
ftr-492	506	26	treated	treat	VERB
ftr-492	506	27	as	as	ADP
ftr-492	506	28	having	have	VERB
ftr-492	506	29	free	free	ADJ
ftr-492	506	30	transferability	transferability	NOUN
ftr-492	506	31	.	.	PUNCT
ftr-492	507	1	79	79	NUM
ftr-492	507	2	that	that	DET
ftr-492	507	3	conclusion	conclusion	NOUN
ftr-492	507	4	is	be	AUX
ftr-492	507	5	questionable	questionable	ADJ
ftr-492	507	6	for	for	ADP
ftr-492	507	7	a	a	DET
ftr-492	507	8	number	number	NOUN
ftr-492	507	9	of	of	ADP
ftr-492	507	10	reasons	reason	NOUN
ftr-492	507	11	.	.	PUNCT
ftr-492	508	1	first	first	ADV
ftr-492	508	2	,	,	PUNCT
ftr-492	508	3	the	the	DET
ftr-492	508	4	larson	larson	PROPN
ftr-492	508	5	holding	holding	NOUN
ftr-492	508	6	seems	seem	VERB
ftr-492	508	7	to	to	PART
ftr-492	508	8	give	give	VERB
ftr-492	508	9	no	no	DET
ftr-492	508	10	effect	effect	NOUN
ftr-492	508	11	to	to	ADP
ftr-492	508	12	the	the	DET
ftr-492	508	13	term	term	NOUN
ftr-492	508	14	"	"	PUNCT
ftr-492	508	15	freely	freely	ADV
ftr-492	508	16	"	"	PUNCT
ftr-492	508	17	in	in	ADP
ftr-492	508	18	the	the	DET
ftr-492	508	19	regulation	regulation	NOUN
ftr-492	508	20	,	,	PUNCT
ftr-492	508	21	since	since	SCONJ
ftr-492	508	22	the	the	DET
ftr-492	508	23	term	term	NOUN
ftr-492	508	24	"	"	PUNCT
ftr-492	508	25	freely	freely	ADV
ftr-492	508	26	"	"	PUNCT
ftr-492	508	27	would	would	AUX
ftr-492	508	28	seem	seem	VERB
ftr-492	508	29	to	to	PART
ftr-492	508	30	indicate	indicate	VERB
ftr-492	508	31	that	that	SCONJ
ftr-492	508	32	there	there	PRON
ftr-492	508	33	are	be	VERB
ftr-492	508	34	not	not	PART
ftr-492	508	35	any	any	DET
ftr-492	508	36	limitations	limitation	NOUN
ftr-492	508	37	.	.	PUNCT
ftr-492	509	1	second	second	ADJ
ftr-492	509	2	,	,	PUNCT
ftr-492	509	3	the	the	DET
ftr-492	509	4	requirement	requirement	NOUN
ftr-492	509	5	that	that	SCONJ
ftr-492	509	6	a	a	DET
ftr-492	509	7	partner	partner	NOUN
ftr-492	509	8	must	must	AUX
ftr-492	509	9	go	go	VERB
ftr-492	509	10	to	to	ADP
ftr-492	509	11	another	another	DET
ftr-492	509	12	member	member	NOUN
ftr-492	509	13	and	and	CCONJ
ftr-492	509	14	obtain	obtain	VERB
ftr-492	509	15	consent	consent	NOUN
ftr-492	509	16	before	before	ADP
ftr-492	509	17	transferring	transfer	VERB
ftr-492	509	18	provides	provide	VERB
ftr-492	509	19	a	a	DET
ftr-492	509	20	meaningful	meaningful	ADJ
ftr-492	509	21	distinction	distinction	NOUN
ftr-492	509	22	from	from	ADP
ftr-492	509	23	the	the	DET
ftr-492	509	24	truly	truly	ADV
ftr-492	509	25	free	free	ADJ
ftr-492	509	26	transferability	transferability	NOUN
ftr-492	509	27	typically	typically	ADV
ftr-492	509	28	associated	associate	VERB
ftr-492	509	29	with	with	ADP
ftr-492	509	30	corporate	corporate	ADJ
ftr-492	509	31	stock	stock	NOUN
ftr-492	509	32	,	,	PUNCT
ftr-492	509	33	even	even	ADV
ftr-492	509	34	if	if	SCONJ
ftr-492	509	35	the	the	DET
ftr-492	509	36	consent	consent	NOUN
ftr-492	509	37	may	may	AUX
ftr-492	509	38	be	be	AUX
ftr-492	509	39	withheld	withhold	VERB
ftr-492	509	40	only	only	ADV
ftr-492	509	41	for	for	ADP
ftr-492	509	42	a	a	DET
ftr-492	509	43	good	good	ADJ
ftr-492	509	44	reason	reason	NOUN
ftr-492	509	45	.	.	PUNCT
ftr-492	510	1	third	third	ADV
ftr-492	510	2	,	,	PUNCT
ftr-492	510	3	there	there	PRON
ftr-492	510	4	is	be	VERB
ftr-492	510	5	authority	authority	NOUN
ftr-492	510	6	in	in	ADP
ftr-492	510	7	the	the	DET
ftr-492	510	8	real	real	ADJ
ftr-492	510	9	estate	estate	NOUN
ftr-492	510	10	investment	investment	NOUN
ftr-492	510	11	trust	trust	NOUN
ftr-492	510	12	(	(	PUNCT
ftr-492	510	13	"	"	PUNCT
ftr-492	510	14	reit	reit	NOUN
ftr-492	510	15	"	"	PUNCT
ftr-492	510	16	'	'	PUNCT
ftr-492	510	17	)	)	PUNCT
ftr-492	510	18	area	area	NOUN
ftr-492	510	19	that	that	PRON
ftr-492	510	20	suggests	suggest	VERB
ftr-492	510	21	that	that	SCONJ
ftr-492	510	22	the	the	DET
ftr-492	510	23	larson	larson	PROPN
ftr-492	510	24	holding	holding	NOUN
ftr-492	510	25	may	may	AUX
ftr-492	510	26	not	not	PART
ftr-492	510	27	be	be	AUX
ftr-492	510	28	correct	correct	ADJ
ftr-492	510	29	.	.	PUNCT
ftr-492	511	1	under	under	ADP
ftr-492	511	2	section	section	NOUN
ftr-492	511	3	856(a)(2	856(a)(2	NUM
ftr-492	511	4	)	)	PUNCT
ftr-492	511	5	,	,	PUNCT
ftr-492	511	6	a	a	DET
ftr-492	511	7	reit	reit	NOUN
ftr-492	511	8	's	's	PART
ftr-492	511	9	shares	share	NOUN
ftr-492	511	10	must	must	AUX
ftr-492	511	11	be	be	AUX
ftr-492	511	12	"	"	PUNCT
ftr-492	511	13	transferable	transferable	ADJ
ftr-492	511	14	,	,	PUNCT
ftr-492	511	15	"	"	PUNCT
ftr-492	511	16	which	which	PRON
ftr-492	511	17	obviously	obviously	ADV
ftr-492	511	18	sounds	sound	VERB
ftr-492	511	19	like	like	ADP
ftr-492	511	20	a	a	DET
ftr-492	511	21	weaker	weak	ADJ
ftr-492	511	22	standard	standard	NOUN
ftr-492	511	23	than	than	ADP
ftr-492	511	24	the	the	DET
ftr-492	511	25	"	"	PUNCT
ftr-492	511	26	freely	freely	ADV
ftr-492	511	27	transferable	transferable	ADJ
ftr-492	511	28	"	"	PUNCT
ftr-492	511	29	standard	standard	NOUN
ftr-492	511	30	.	.	PUNCT
ftr-492	512	1	the	the	DET
ftr-492	512	2	reit	reit	PROPN
ftr-492	512	3	requirement	requirement	NOUN
ftr-492	512	4	has	have	AUX
ftr-492	512	5	been	be	AUX
ftr-492	512	6	interpreted	interpret	VERB
ftr-492	512	7	to	to	PART
ftr-492	512	8	mean	mean	VERB
ftr-492	512	9	the	the	DET
ftr-492	512	10	absence	absence	NOUN
ftr-492	512	11	of	of	ADP
ftr-492	512	12	any	any	DET
ftr-492	512	13	limitation	limitation	NOUN
ftr-492	512	14	on	on	ADP
ftr-492	512	15	share	share	NOUN
ftr-492	512	16	transfers	transfer	NOUN
ftr-492	512	17	,	,	PUNCT
ftr-492	512	18	other	other	ADJ
ftr-492	512	19	than	than	ADP
ftr-492	512	20	any	any	DET
ftr-492	512	21	limitations	limitation	NOUN
ftr-492	512	22	that	that	PRON
ftr-492	512	23	are	be	AUX
ftr-492	512	24	necessary	necessary	ADJ
ftr-492	512	25	to	to	PART
ftr-492	512	26	avoid	avoid	VERB
ftr-492	512	27	violating	violate	VERB
ftr-492	512	28	securities	security	NOUN
ftr-492	512	29	laws	law	NOUN
ftr-492	512	30	or	or	CCONJ
ftr-492	512	31	to	to	PART
ftr-492	512	32	prevent	prevent	VERB
ftr-492	512	33	a	a	DET
ftr-492	512	34	loss	loss	NOUN
ftr-492	512	35	of	of	ADP
ftr-492	512	36	reit	reit	NOUN
ftr-492	512	37	status	status	NOUN
ftr-492	512	38	because	because	SCONJ
ftr-492	512	39	of	of	ADP
ftr-492	512	40	an	an	DET
ftr-492	512	41	increase	increase	NOUN
ftr-492	512	42	in	in	ADP
ftr-492	512	43	the	the	DET
ftr-492	512	44	concentration	concentration	NOUN
ftr-492	512	45	of	of	ADP
ftr-492	512	46	share	share	NOUN
ftr-492	512	47	ownership	ownership	NOUN
ftr-492	512	48	.	.	PUNCT
ftr-492	513	1	"0	"0	VERB
ftr-492	513	2	thus	thus	ADV
ftr-492	513	3	,	,	PUNCT
ftr-492	513	4	a	a	DET
ftr-492	513	5	reasonable	reasonable	ADJ
ftr-492	513	6	consent	consent	NOUN
ftr-492	513	7	requirement	requirement	NOUN
ftr-492	513	8	would	would	AUX
ftr-492	513	9	,	,	PUNCT
ftr-492	513	10	a	a	DET
ftr-492	513	11	fortiori	fortiori	X
ftr-492	513	12	,	,	PUNCT
ftr-492	513	13	seem	seem	VERB
ftr-492	513	14	to	to	PART
ftr-492	513	15	preclude	preclude	VERB
ftr-492	513	16	the	the	DET
ftr-492	513	17	existence	existence	NOUN
ftr-492	513	18	of	of	ADP
ftr-492	513	19	free	free	ADJ
ftr-492	513	20	transferability	transferability	NOUN
ftr-492	513	21	.	.	PUNCT
ftr-492	514	1	nevertheless	nevertheless	ADV
ftr-492	514	2	,	,	PUNCT
ftr-492	514	3	larson	larson	PROPN
ftr-492	514	4	is	be	AUX
ftr-492	514	5	the	the	DET
ftr-492	514	6	only	only	ADJ
ftr-492	514	7	authority	authority	NOUN
ftr-492	514	8	on	on	ADP
ftr-492	514	9	the	the	DET
ftr-492	514	10	issue	issue	NOUN
ftr-492	514	11	in	in	ADP
ftr-492	514	12	the	the	DET
ftr-492	514	13	partnership	partnership	NOUN
ftr-492	514	14	79	79	NUM
ftr-492	514	15	.	.	PUNCT
ftr-492	515	1	larson	larson	PROPN
ftr-492	515	2	v.	v.	PROPN
ftr-492	515	3	commissioner	commissioner	PROPN
ftr-492	515	4	,	,	PUNCT
ftr-492	515	5	66	66	NUM
ftr-492	515	6	t.c	t.c	PROPN
ftr-492	515	7	.	.	PROPN
ftr-492	515	8	159	159	NUM
ftr-492	515	9	,	,	PUNCT
ftr-492	515	10	183	183	NUM
ftr-492	515	11	(	(	PUNCT
ftr-492	515	12	1976	1976	NUM
ftr-492	515	13	)	)	PUNCT
ftr-492	515	14	.	.	PUNCT
ftr-492	516	1	80	80	NUM
ftr-492	516	2	.	.	PUNCT
ftr-492	517	1	see	see	VERB
ftr-492	517	2	regs	reg	NOUN
ftr-492	517	3	.	.	PUNCT
ftr-492	518	1	§	§	PROPN
ftr-492	518	2	1.856	1.856	NUM
ftr-492	518	3	-	-	SYM
ftr-492	518	4	1(d)(2	1(d)(2	NUM
ftr-492	518	5	)	)	PUNCT
ftr-492	518	6	;	;	PUNCT
ftr-492	518	7	priv	priv	PROPN
ftr-492	518	8	.	.	PUNCT
ftr-492	519	1	let	let	VERB
ftr-492	519	2	.	.	PUNCT
ftr-492	520	1	rul	rul	NOUN
ftr-492	520	2	.	.	PUNCT
ftr-492	520	3	8921067	8921067	NUM
ftr-492	520	4	(	(	PUNCT
ftr-492	520	5	feb	feb	PROPN
ftr-492	520	6	.	.	PROPN
ftr-492	520	7	28	28	NUM
ftr-492	520	8	,	,	PUNCT
ftr-492	520	9	1989	1989	NUM
ftr-492	520	10	)	)	PUNCT
ftr-492	520	11	;	;	PUNCT
ftr-492	521	1	priv	priv	PROPN
ftr-492	521	2	.	.	PUNCT
ftr-492	522	1	let	let	VERB
ftr-492	522	2	.	.	PUNCT
ftr-492	523	1	rul	rul	NOUN
ftr-492	523	2	.	.	PROPN
ftr-492	523	3	7311230330a	7311230330a	NUM
ftr-492	523	4	(	(	PUNCT
ftr-492	523	5	nov	nov	PROPN
ftr-492	523	6	.	.	PROPN
ftr-492	523	7	23	23	NUM
ftr-492	523	8	,	,	PUNCT
ftr-492	523	9	1973	1973	NUM
ftr-492	523	10	)	)	PUNCT
ftr-492	523	11	.	.	PUNCT
ftr-492	524	1	the	the	DET
ftr-492	524	2	reit	reit	PROPN
ftr-492	524	3	authority	authority	NOUN
ftr-492	524	4	on	on	ADP
ftr-492	524	5	the	the	DET
ftr-492	524	6	meaning	meaning	NOUN
ftr-492	524	7	of	of	ADP
ftr-492	524	8	the	the	DET
ftr-492	524	9	term	term	NOUN
ftr-492	524	10	"	"	PUNCT
ftr-492	524	11	transferable	transferable	NOUN
ftr-492	524	12	"	"	PUNCT
ftr-492	524	13	is	be	AUX
ftr-492	524	14	favorable	favorable	ADJ
ftr-492	524	15	to	to	ADP
ftr-492	524	16	the	the	DET
ftr-492	524	17	service	service	NOUN
ftr-492	524	18	in	in	ADP
ftr-492	524	19	the	the	DET
ftr-492	524	20	reit	reit	NOUN
ftr-492	524	21	context	context	NOUN
ftr-492	524	22	,	,	PUNCT
ftr-492	524	23	but	but	CCONJ
ftr-492	524	24	would	would	AUX
ftr-492	524	25	be	be	AUX
ftr-492	524	26	unfavorable	unfavorable	ADJ
ftr-492	524	27	to	to	ADP
ftr-492	524	28	the	the	DET
ftr-492	524	29	service	service	NOUN
ftr-492	524	30	as	as	SCONJ
ftr-492	524	31	it	it	PRON
ftr-492	524	32	relates	relate	VERB
ftr-492	524	33	to	to	ADP
ftr-492	524	34	the	the	DET
ftr-492	524	35	partnership	partnership	NOUN
ftr-492	524	36	issue	issue	NOUN
ftr-492	524	37	.	.	PUNCT
ftr-492	525	1	[	[	X
ftr-492	525	2	vol	vol	NOUN
ftr-492	525	3	.	.	NOUN
ftr-492	525	4	1:4	1:4	NUM
ftr-492	525	5	lingering	linger	VERB
ftr-492	525	6	partnership	partnership	NOUN
ftr-492	525	7	classification	classification	NOUN
ftr-492	525	8	issues	issue	NOUN
ftr-492	525	9	context	context	VERB
ftr-492	525	10	,	,	PUNCT
ftr-492	525	11	and	and	CCONJ
ftr-492	525	12	,	,	PUNCT
ftr-492	525	13	therefore	therefore	ADV
ftr-492	525	14	,	,	PUNCT
ftr-492	525	15	it	it	PRON
ftr-492	525	16	tends	tend	VERB
ftr-492	525	17	to	to	PART
ftr-492	525	18	be	be	AUX
ftr-492	525	19	followed	follow	VERB
ftr-492	525	20	.	.	PUNCT
ftr-492	526	1	that	that	DET
ftr-492	526	2	gloss	gloss	NOUN
ftr-492	526	3	having	having	AUX
ftr-492	526	4	been	be	AUX
ftr-492	526	5	established	establish	VERB
ftr-492	526	6	,	,	PUNCT
ftr-492	526	7	the	the	DET
ftr-492	526	8	one	one	NUM
ftr-492	526	9	remaining	remain	VERB
ftr-492	526	10	issue	issue	NOUN
ftr-492	526	11	in	in	ADP
ftr-492	526	12	this	this	DET
ftr-492	526	13	area	area	NOUN
ftr-492	526	14	is	be	AUX
ftr-492	526	15	what	what	PRON
ftr-492	526	16	the	the	DET
ftr-492	526	17	result	result	NOUN
ftr-492	526	18	is	be	AUX
ftr-492	526	19	if	if	SCONJ
ftr-492	526	20	the	the	DET
ftr-492	526	21	partnership	partnership	NOUN
ftr-492	526	22	agreement	agreement	NOUN
ftr-492	526	23	simply	simply	ADV
ftr-492	526	24	provides	provide	VERB
ftr-492	526	25	that	that	SCONJ
ftr-492	526	26	the	the	DET
ftr-492	526	27	general	general	ADJ
ftr-492	526	28	partner	partner	NOUN
ftr-492	526	29	must	must	AUX
ftr-492	526	30	consent	consent	VERB
ftr-492	526	31	,	,	PUNCT
ftr-492	526	32	without	without	ADP
ftr-492	526	33	specifying	specify	VERB
ftr-492	526	34	whether	whether	SCONJ
ftr-492	526	35	such	such	ADJ
ftr-492	526	36	consent	consent	NOUN
ftr-492	526	37	may	may	AUX
ftr-492	526	38	be	be	AUX
ftr-492	526	39	granted	grant	VERB
ftr-492	526	40	or	or	CCONJ
ftr-492	526	41	denied	deny	VERB
ftr-492	526	42	in	in	ADP
ftr-492	526	43	its	its	PRON
ftr-492	526	44	sole	sole	ADJ
ftr-492	526	45	discretion	discretion	NOUN
ftr-492	526	46	.	.	PUNCT
ftr-492	527	1	that	that	PRON
ftr-492	527	2	,	,	PUNCT
ftr-492	527	3	in	in	ADP
ftr-492	527	4	turn	turn	NOUN
ftr-492	527	5	,	,	PUNCT
ftr-492	527	6	leads	lead	VERB
ftr-492	527	7	to	to	ADP
ftr-492	527	8	the	the	DET
ftr-492	527	9	nontax	nontax	ADJ
ftr-492	527	10	issue	issue	NOUN
ftr-492	527	11	of	of	ADP
ftr-492	527	12	whether	whether	SCONJ
ftr-492	527	13	there	there	PRON
ftr-492	527	14	is	be	VERB
ftr-492	527	15	an	an	DET
ftr-492	527	16	implied	imply	VERB
ftr-492	527	17	duty	duty	NOUN
ftr-492	527	18	of	of	ADP
ftr-492	527	19	reasonability	reasonability	NOUN
ftr-492	527	20	under	under	ADP
ftr-492	527	21	applicable	applicable	ADJ
ftr-492	527	22	state	state	NOUN
ftr-492	527	23	law	law	NOUN
ftr-492	527	24	.	.	PUNCT
ftr-492	528	1	since	since	SCONJ
ftr-492	528	2	the	the	DET
ftr-492	528	3	law	law	NOUN
ftr-492	528	4	varies	vary	VERB
ftr-492	528	5	from	from	ADP
ftr-492	528	6	jurisdiction	jurisdiction	NOUN
ftr-492	528	7	to	to	ADP
ftr-492	528	8	jurisdiction	jurisdiction	NOUN
ftr-492	528	9	and	and	CCONJ
ftr-492	528	10	reasonable	reasonable	ADJ
ftr-492	528	11	people	people	NOUN
ftr-492	528	12	may	may	AUX
ftr-492	528	13	differ	differ	VERB
ftr-492	528	14	as	as	ADP
ftr-492	528	15	to	to	ADP
ftr-492	528	16	what	what	PRON
ftr-492	528	17	the	the	DET
ftr-492	528	18	law	law	NOUN
ftr-492	528	19	in	in	ADP
ftr-492	528	20	a	a	DET
ftr-492	528	21	particular	particular	ADJ
ftr-492	528	22	jurisdiction	jurisdiction	NOUN
ftr-492	528	23	actually	actually	ADV
ftr-492	528	24	is	be	AUX
ftr-492	528	25	,	,	PUNCT
ftr-492	528	26	the	the	DET
ftr-492	528	27	only	only	ADJ
ftr-492	528	28	prudent	prudent	ADJ
ftr-492	528	29	course	course	NOUN
ftr-492	528	30	of	of	ADP
ftr-492	528	31	action	action	NOUN
ftr-492	528	32	where	where	SCONJ
ftr-492	528	33	the	the	DET
ftr-492	528	34	absence	absence	NOUN
ftr-492	528	35	of	of	ADP
ftr-492	528	36	free	free	ADJ
ftr-492	528	37	transferability	transferability	NOUN
ftr-492	528	38	is	be	AUX
ftr-492	528	39	being	be	AUX
ftr-492	528	40	relied	rely	VERB
ftr-492	528	41	upon	upon	SCONJ
ftr-492	528	42	is	be	AUX
ftr-492	528	43	to	to	PART
ftr-492	528	44	specify	specify	VERB
ftr-492	528	45	in	in	ADP
ftr-492	528	46	the	the	DET
ftr-492	528	47	partnership	partnership	NOUN
ftr-492	528	48	agreement	agreement	NOUN
ftr-492	528	49	that	that	PRON
ftr-492	528	50	the	the	DET
ftr-492	528	51	general	general	ADJ
ftr-492	528	52	partner	partner	NOUN
ftr-492	528	53	's	's	PART
ftr-492	528	54	consent	consent	NOUN
ftr-492	528	55	may	may	AUX
ftr-492	528	56	be	be	AUX
ftr-492	528	57	granted	grant	VERB
ftr-492	528	58	or	or	CCONJ
ftr-492	528	59	denied	deny	VERB
ftr-492	528	60	in	in	ADP
ftr-492	528	61	its	its	PRON
ftr-492	528	62	sole	sole	ADJ
ftr-492	528	63	discretion	discretion	NOUN
ftr-492	528	64	.	.	PUNCT
ftr-492	529	1	2	2	X
ftr-492	529	2	.	.	NUM
ftr-492	529	3	limited	limited	ADJ
ftr-492	529	4	transfer	transfer	NOUN
ftr-492	529	5	rights.-another	rights.-another	NOUN
ftr-492	529	6	issue	issue	NOUN
ftr-492	529	7	is	be	AUX
ftr-492	529	8	whether	whether	SCONJ
ftr-492	529	9	free	free	ADJ
ftr-492	529	10	transferability	transferability	NOUN
ftr-492	529	11	will	will	AUX
ftr-492	529	12	be	be	AUX
ftr-492	529	13	deemed	deem	VERB
ftr-492	529	14	to	to	PART
ftr-492	529	15	exist	exist	VERB
ftr-492	529	16	where	where	SCONJ
ftr-492	529	17	the	the	DET
ftr-492	529	18	partners	partner	NOUN
ftr-492	529	19	have	have	VERB
ftr-492	529	20	the	the	DET
ftr-492	529	21	right	right	NOUN
ftr-492	529	22	to	to	PART
ftr-492	529	23	freely	freely	ADV
ftr-492	529	24	transfer	transfer	VERB
ftr-492	529	25	their	their	PRON
ftr-492	529	26	interests	interest	NOUN
ftr-492	529	27	in	in	ADP
ftr-492	529	28	certain	certain	ADJ
ftr-492	529	29	limited	limited	ADJ
ftr-492	529	30	circumstances	circumstance	NOUN
ftr-492	529	31	,	,	PUNCT
ftr-492	529	32	but	but	CCONJ
ftr-492	529	33	in	in	ADP
ftr-492	529	34	all	all	DET
ftr-492	529	35	other	other	ADJ
ftr-492	529	36	circumstances	circumstance	NOUN
ftr-492	529	37	transfers	transfer	NOUN
ftr-492	529	38	are	be	AUX
ftr-492	529	39	subject	subject	ADJ
ftr-492	529	40	to	to	ADP
ftr-492	529	41	the	the	DET
ftr-492	529	42	general	general	ADJ
ftr-492	529	43	partner	partner	NOUN
ftr-492	529	44	's	's	PART
ftr-492	529	45	consent	consent	NOUN
ftr-492	529	46	.	.	PUNCT
ftr-492	530	1	one	one	NUM
ftr-492	530	2	type	type	NOUN
ftr-492	530	3	of	of	ADP
ftr-492	530	4	transfer	transfer	NOUN
ftr-492	530	5	provision	provision	NOUN
ftr-492	530	6	of	of	ADP
ftr-492	530	7	this	this	DET
ftr-492	530	8	nature	nature	NOUN
ftr-492	530	9	is	be	AUX
ftr-492	530	10	a	a	DET
ftr-492	530	11	provision	provision	NOUN
ftr-492	530	12	authorizing	authorize	VERB
ftr-492	530	13	transfers	transfer	NOUN
ftr-492	530	14	occurring	occur	VERB
ftr-492	530	15	as	as	ADP
ftr-492	530	16	a	a	DET
ftr-492	530	17	result	result	NOUN
ftr-492	530	18	of	of	ADP
ftr-492	530	19	certain	certain	ADJ
ftr-492	530	20	extraordinary	extraordinary	ADJ
ftr-492	530	21	events	event	NOUN
ftr-492	530	22	,	,	PUNCT
ftr-492	530	23	such	such	ADJ
ftr-492	530	24	as	as	ADP
ftr-492	530	25	a	a	DET
ftr-492	530	26	provision	provision	NOUN
ftr-492	530	27	authorizing	authorize	VERB
ftr-492	530	28	transfers	transfer	NOUN
ftr-492	530	29	to	to	ADP
ftr-492	530	30	the	the	DET
ftr-492	530	31	estate	estate	NOUN
ftr-492	530	32	of	of	ADP
ftr-492	530	33	an	an	DET
ftr-492	530	34	individual	individual	ADJ
ftr-492	530	35	partner	partner	NOUN
ftr-492	530	36	upon	upon	SCONJ
ftr-492	530	37	his	his	PRON
ftr-492	530	38	death	death	NOUN
ftr-492	530	39	,	,	PUNCT
ftr-492	530	40	a	a	DET
ftr-492	530	41	provision	provision	NOUN
ftr-492	530	42	authorizing	authorize	VERB
ftr-492	530	43	transfers	transfer	NOUN
ftr-492	530	44	to	to	ADP
ftr-492	530	45	the	the	DET
ftr-492	530	46	bankruptcy	bankruptcy	NOUN
ftr-492	530	47	estate	estate	NOUN
ftr-492	530	48	of	of	ADP
ftr-492	530	49	a	a	DET
ftr-492	530	50	partner	partner	NOUN
ftr-492	530	51	upon	upon	SCONJ
ftr-492	530	52	his	his	PRON
ftr-492	530	53	bankruptcy	bankruptcy	NOUN
ftr-492	530	54	or	or	CCONJ
ftr-492	530	55	a	a	DET
ftr-492	530	56	provision	provision	NOUN
ftr-492	530	57	authorizing	authorize	VERB
ftr-492	530	58	a	a	DET
ftr-492	530	59	transfer	transfer	NOUN
ftr-492	530	60	to	to	ADP
ftr-492	530	61	a	a	DET
ftr-492	530	62	lender	lender	NOUN
ftr-492	530	63	that	that	PRON
ftr-492	530	64	holds	hold	VERB
ftr-492	530	65	a	a	DET
ftr-492	530	66	loan	loan	NOUN
ftr-492	530	67	secured	secure	VERB
ftr-492	530	68	by	by	ADP
ftr-492	530	69	a	a	DET
ftr-492	530	70	partnership	partnership	NOUN
ftr-492	530	71	interest	interest	NOUN
ftr-492	530	72	upon	upon	SCONJ
ftr-492	530	73	the	the	DET
ftr-492	530	74	occurrence	occurrence	NOUN
ftr-492	530	75	of	of	ADP
ftr-492	530	76	a	a	DET
ftr-492	530	77	default	default	NOUN
ftr-492	530	78	on	on	ADP
ftr-492	530	79	the	the	DET
ftr-492	530	80	loan	loan	NOUN
ftr-492	530	81	.	.	PUNCT
ftr-492	531	1	this	this	DET
ftr-492	531	2	issue	issue	NOUN
ftr-492	531	3	is	be	AUX
ftr-492	531	4	more	more	ADV
ftr-492	531	5	pervasive	pervasive	ADJ
ftr-492	531	6	than	than	SCONJ
ftr-492	531	7	one	one	PRON
ftr-492	531	8	might	might	AUX
ftr-492	531	9	imagine	imagine	VERB
ftr-492	531	10	,	,	PUNCT
ftr-492	531	11	because	because	SCONJ
ftr-492	531	12	applicable	applicable	ADJ
ftr-492	531	13	law	law	NOUN
ftr-492	531	14	often	often	ADV
ftr-492	531	15	requires	require	VERB
ftr-492	531	16	such	such	ADJ
ftr-492	531	17	transfers	transfer	NOUN
ftr-492	531	18	,	,	PUNCT
ftr-492	531	19	regardless	regardless	ADV
ftr-492	531	20	of	of	ADP
ftr-492	531	21	whether	whether	SCONJ
ftr-492	531	22	there	there	PRON
ftr-492	531	23	is	be	VERB
ftr-492	531	24	any	any	DET
ftr-492	531	25	transfer	transfer	NOUN
ftr-492	531	26	restriction	restriction	NOUN
ftr-492	531	27	in	in	ADP
ftr-492	531	28	the	the	DET
ftr-492	531	29	partnership	partnership	NOUN
ftr-492	531	30	agreement.8	agreement.8	NOUN
ftr-492	531	31	'	'	PUNCT
ftr-492	531	32	given	give	VERB
ftr-492	531	33	the	the	DET
ftr-492	531	34	fact	fact	NOUN
ftr-492	531	35	that	that	SCONJ
ftr-492	531	36	such	such	ADJ
ftr-492	531	37	transfers	transfer	NOUN
ftr-492	531	38	are	be	AUX
ftr-492	531	39	authorized	authorize	VERB
ftr-492	531	40	only	only	ADV
ftr-492	531	41	on	on	ADP
ftr-492	531	42	a	a	DET
ftr-492	531	43	one	one	NUM
ftr-492	531	44	-	-	PUNCT
ftr-492	531	45	time	time	NOUN
ftr-492	531	46	basis	basis	NOUN
ftr-492	531	47	upon	upon	SCONJ
ftr-492	531	48	the	the	DET
ftr-492	531	49	occurrence	occurrence	NOUN
ftr-492	531	50	of	of	ADP
ftr-492	531	51	an	an	DET
ftr-492	531	52	extraordinary	extraordinary	ADJ
ftr-492	531	53	(	(	PUNCT
ftr-492	531	54	and	and	CCONJ
ftr-492	531	55	typically	typically	ADV
ftr-492	531	56	unforeseen	unforeseen	ADJ
ftr-492	531	57	)	)	PUNCT
ftr-492	531	58	event	event	NOUN
ftr-492	531	59	for	for	ADP
ftr-492	531	60	the	the	DET
ftr-492	531	61	transferor	transferor	NOUN
ftr-492	531	62	partner	partner	NOUN
ftr-492	531	63	,	,	PUNCT
ftr-492	531	64	the	the	DET
ftr-492	531	65	fact	fact	NOUN
ftr-492	531	66	that	that	SCONJ
ftr-492	531	67	the	the	DET
ftr-492	531	68	transfer	transfer	NOUN
ftr-492	531	69	essentially	essentially	ADV
ftr-492	531	70	is	be	AUX
ftr-492	531	71	involuntary	involuntary	ADJ
ftr-492	531	72	and	and	CCONJ
ftr-492	531	73	the	the	DET
ftr-492	531	74	fact	fact	NOUN
ftr-492	531	75	that	that	SCONJ
ftr-492	531	76	the	the	DET
ftr-492	531	77	transfer	transfer	NOUN
ftr-492	531	78	would	would	AUX
ftr-492	531	79	be	be	AUX
ftr-492	531	80	made	make	VERB
ftr-492	531	81	to	to	ADP
ftr-492	531	82	an	an	DET
ftr-492	531	83	identified	identify	VERB
ftr-492	531	84	transferee	transferee	NOUN
ftr-492	531	85	that	that	PRON
ftr-492	531	86	is	be	AUX
ftr-492	531	87	the	the	DET
ftr-492	531	88	successor	successor	NOUN
ftr-492	531	89	in	in	ADP
ftr-492	531	90	interest	interest	NOUN
ftr-492	531	91	to	to	ADP
ftr-492	531	92	all	all	DET
ftr-492	531	93	the	the	DET
ftr-492	531	94	transferor	transferor	NOUN
ftr-492	531	95	partner	partner	NOUN
ftr-492	531	96	's	's	PART
ftr-492	531	97	assets	asset	NOUN
ftr-492	531	98	(	(	PUNCT
ftr-492	531	99	not	not	PART
ftr-492	531	100	just	just	ADV
ftr-492	531	101	his	his	PRON
ftr-492	531	102	partnership	partnership	NOUN
ftr-492	531	103	interests	interest	NOUN
ftr-492	531	104	)	)	PUNCT
ftr-492	531	105	,	,	PUNCT
ftr-492	531	106	such	such	ADJ
ftr-492	531	107	provisions	provision	NOUN
ftr-492	531	108	generally	generally	ADV
ftr-492	531	109	should	should	AUX
ftr-492	531	110	not	not	PART
ftr-492	531	111	be	be	AUX
ftr-492	531	112	regarded	regard	VERB
ftr-492	531	113	as	as	ADP
ftr-492	531	114	making	make	VERB
ftr-492	531	115	the	the	DET
ftr-492	531	116	interests	interest	NOUN
ftr-492	531	117	"	"	PUNCT
ftr-492	531	118	freely	freely	ADV
ftr-492	531	119	transferable	transferable	ADJ
ftr-492	531	120	.	.	PUNCT
ftr-492	531	121	"	"	PUNCT
ftr-492	532	1	the	the	DET
ftr-492	532	2	service	service	NOUN
ftr-492	532	3	has	have	AUX
ftr-492	532	4	issued	issue	VERB
ftr-492	532	5	at	at	ADP
ftr-492	532	6	least	least	ADV
ftr-492	532	7	three	three	NUM
ftr-492	532	8	private	private	ADJ
ftr-492	532	9	letter	letter	NOUN
ftr-492	532	10	rulings	ruling	NOUN
ftr-492	532	11	to	to	ADP
ftr-492	532	12	that	that	DET
ftr-492	532	13	effect.8	effect.8	NOUN
ftr-492	532	14	the	the	DET
ftr-492	532	15	only	only	ADJ
ftr-492	532	16	close	close	ADJ
ftr-492	532	17	question	question	NOUN
ftr-492	532	18	81	81	NUM
ftr-492	532	19	.	.	PUNCT
ftr-492	533	1	see	see	VERB
ftr-492	533	2	,	,	PUNCT
ftr-492	533	3	e.g.	e.g.	ADV
ftr-492	533	4	,	,	PUNCT
ftr-492	533	5	§	§	PROPN
ftr-492	533	6	541(c	541(c	NOUN
ftr-492	533	7	)	)	PUNCT
ftr-492	533	8	of	of	ADP
ftr-492	533	9	the	the	DET
ftr-492	533	10	bankruptcy	bankruptcy	NOUN
ftr-492	533	11	reform	reform	PROPN
ftr-492	533	12	act	act	NOUN
ftr-492	533	13	of	of	ADP
ftr-492	533	14	1978	1978	NUM
ftr-492	533	15	,	,	PUNCT
ftr-492	533	16	as	as	SCONJ
ftr-492	533	17	amended	amend	VERB
ftr-492	533	18	(	(	PUNCT
ftr-492	533	19	providing	provide	VERB
ftr-492	533	20	that	that	SCONJ
ftr-492	533	21	a	a	DET
ftr-492	533	22	debtor	debtor	NOUN
ftr-492	533	23	's	's	PART
ftr-492	533	24	bankruptcy	bankruptcy	NOUN
ftr-492	533	25	estate	estate	NOUN
ftr-492	533	26	generally	generally	ADV
ftr-492	533	27	succeeds	succeed	VERB
ftr-492	533	28	to	to	ADP
ftr-492	533	29	the	the	DET
ftr-492	533	30	debtor	debtor	NOUN
ftr-492	533	31	's	's	PART
ftr-492	533	32	property	property	NOUN
ftr-492	533	33	,	,	PUNCT
ftr-492	533	34	without	without	ADP
ftr-492	533	35	regard	regard	NOUN
ftr-492	533	36	to	to	ADP
ftr-492	533	37	any	any	DET
ftr-492	533	38	transfer	transfer	NOUN
ftr-492	533	39	restrictions	restriction	NOUN
ftr-492	533	40	in	in	ADP
ftr-492	533	41	any	any	DET
ftr-492	533	42	agreement	agreement	NOUN
ftr-492	533	43	):	):	PUNCT
ftr-492	533	44	del	del	PROPN
ftr-492	533	45	.	.	PROPN
ftr-492	533	46	code	code	PROPN
ftr-492	533	47	ann	ann	PROPN
ftr-492	533	48	.	.	PUNCT
ftr-492	534	1	tit	tit	PROPN
ftr-492	534	2	.	.	PUNCT
ftr-492	535	1	6	6	NUM
ftr-492	535	2	.	.	X
ftr-492	535	3	§	§	PROPN
ftr-492	535	4	17	17	NUM
ftr-492	535	5	-	-	SYM
ftr-492	535	6	705	705	NUM
ftr-492	535	7	(	(	PUNCT
ftr-492	535	8	supp	supp	NOUN
ftr-492	535	9	.	.	PUNCT
ftr-492	535	10	1992	1992	NUM
ftr-492	535	11	)	)	PUNCT
ftr-492	536	1	(	(	PUNCT
ftr-492	536	2	providing	provide	VERB
ftr-492	536	3	for	for	ADP
ftr-492	536	4	automatic	automatic	ADJ
ftr-492	536	5	transfers	transfer	NOUN
ftr-492	536	6	of	of	ADP
ftr-492	536	7	interests	interest	NOUN
ftr-492	536	8	in	in	ADP
ftr-492	536	9	delaware	delaware	PROPN
ftr-492	536	10	limited	limit	VERB
ftr-492	536	11	partnerships	partnership	NOUN
ftr-492	536	12	to	to	ADP
ftr-492	536	13	the	the	DET
ftr-492	536	14	estates	estate	NOUN
ftr-492	536	15	of	of	ADP
ftr-492	536	16	deceased	deceased	ADJ
ftr-492	536	17	individual	individual	ADJ
ftr-492	536	18	partners	partner	NOUN
ftr-492	536	19	or	or	CCONJ
ftr-492	536	20	the	the	DET
ftr-492	536	21	successors	successor	NOUN
ftr-492	536	22	to	to	ADP
ftr-492	536	23	liquidated	liquidate	VERB
ftr-492	536	24	corporate	corporate	ADJ
ftr-492	536	25	partners	partner	NOUN
ftr-492	536	26	)	)	PUNCT
ftr-492	536	27	.	.	PUNCT
ftr-492	537	1	82	82	NUM
ftr-492	537	2	.	.	PUNCT
ftr-492	538	1	priv	priv	PROPN
ftr-492	538	2	.	.	PUNCT
ftr-492	539	1	let	let	VERB
ftr-492	539	2	.	.	PUNCT
ftr-492	540	1	rul	rul	NOUN
ftr-492	540	2	.	.	PUNCT
ftr-492	541	1	9253013	9253013	NUM
ftr-492	541	2	(	(	PUNCT
ftr-492	541	3	sept	sept	PROPN
ftr-492	541	4	.	.	PROPN
ftr-492	541	5	30	30	NUM
ftr-492	541	6	,	,	PUNCT
ftr-492	541	7	1992	1992	NUM
ftr-492	541	8	)	)	PUNCT
ftr-492	541	9	(	(	PUNCT
ftr-492	541	10	ruling	rule	VERB
ftr-492	541	11	that	that	SCONJ
ftr-492	541	12	partnership	partnership	NOUN
ftr-492	541	13	lacks	lack	VERB
ftr-492	541	14	free	free	ADJ
ftr-492	541	15	transferability	transferability	NOUN
ftr-492	541	16	despite	despite	SCONJ
ftr-492	541	17	the	the	DET
ftr-492	541	18	lack	lack	NOUN
ftr-492	541	19	of	of	ADP
ftr-492	541	20	a	a	DET
ftr-492	541	21	consent	consent	NOUN
ftr-492	541	22	requirement	requirement	NOUN
ftr-492	541	23	for	for	SCONJ
ftr-492	541	24	transfers	transfer	NOUN
ftr-492	541	25	to	to	PART
ftr-492	541	26	specified	specify	VERB
ftr-492	541	27	persons	person	NOUN
ftr-492	541	28	by	by	ADP
ftr-492	541	29	will	will	NOUN
ftr-492	541	30	or	or	CCONJ
ftr-492	541	31	under	under	ADP
ftr-492	541	32	the	the	DET
ftr-492	541	33	laws	law	NOUN
ftr-492	541	34	of	of	ADP
ftr-492	541	35	descent	descent	NOUN
ftr-492	541	36	and	and	CCONJ
ftr-492	541	37	distribution	distribution	NOUN
ftr-492	541	38	)	)	PUNCT
ftr-492	541	39	;	;	PUNCT
ftr-492	542	1	priv	priv	PROPN
ftr-492	542	2	.	.	PUNCT
ftr-492	543	1	let	let	VERB
ftr-492	543	2	.	.	PUNCT
ftr-492	544	1	rul	rul	NOUN
ftr-492	544	2	.	.	PUNCT
ftr-492	544	3	9243018	9243018	NUM
ftr-492	544	4	(	(	PUNCT
ftr-492	544	5	july	july	PROPN
ftr-492	544	6	22	22	NUM
ftr-492	544	7	,	,	PUNCT
ftr-492	544	8	1992	1992	NUM
ftr-492	544	9	)	)	PUNCT
ftr-492	545	1	(	(	PUNCT
ftr-492	545	2	ruling	rule	VERB
ftr-492	545	3	that	that	SCONJ
ftr-492	545	4	foreign	foreign	ADJ
ftr-492	545	5	entity	entity	NOUN
ftr-492	545	6	lacks	lack	VERB
ftr-492	545	7	free	free	ADJ
ftr-492	545	8	transferability	transferability	NOUN
ftr-492	545	9	despite	despite	SCONJ
ftr-492	545	10	the	the	DET
ftr-492	545	11	fact	fact	NOUN
ftr-492	545	12	that	that	SCONJ
ftr-492	545	13	the	the	DET
ftr-492	545	14	prohibition	prohibition	NOUN
ftr-492	545	15	on	on	ADP
ftr-492	545	16	transfers	transfer	NOUN
ftr-492	545	17	of	of	ADP
ftr-492	545	18	shares	share	NOUN
ftr-492	545	19	did	do	AUX
ftr-492	545	20	not	not	PART
ftr-492	545	21	apply	apply	VERB
ftr-492	545	22	with	with	ADP
ftr-492	545	23	respect	respect	NOUN
ftr-492	545	24	to	to	ADP
ftr-492	545	25	transfers	transfer	NOUN
ftr-492	545	26	upon	upon	SCONJ
ftr-492	545	27	the	the	DET
ftr-492	545	28	death	death	NOUN
ftr-492	545	29	,	,	PUNCT
ftr-492	545	30	dissolution	dissolution	NOUN
ftr-492	545	31	.	.	PUNCT
ftr-492	546	1	19931	19931	NUM
ftr-492	546	2	florida	florida	PROPN
ftr-492	546	3	tax	tax	NOUN
ftr-492	546	4	review	review	NOUN
ftr-492	546	5	in	in	ADP
ftr-492	546	6	that	that	DET
ftr-492	546	7	regard	regard	NOUN
ftr-492	546	8	involves	involve	VERB
ftr-492	546	9	provisions	provision	NOUN
ftr-492	546	10	authorizing	authorize	VERB
ftr-492	546	11	a	a	DET
ftr-492	546	12	transfer	transfer	NOUN
ftr-492	546	13	by	by	ADP
ftr-492	546	14	a	a	DET
ftr-492	546	15	corporate	corporate	ADJ
ftr-492	546	16	partner	partner	NOUN
ftr-492	546	17	to	to	ADP
ftr-492	546	18	its	its	PRON
ftr-492	546	19	successor	successor	NOUN
ftr-492	546	20	in	in	ADP
ftr-492	546	21	connection	connection	NOUN
ftr-492	546	22	with	with	ADP
ftr-492	546	23	a	a	DET
ftr-492	546	24	merger	merger	NOUN
ftr-492	546	25	or	or	CCONJ
ftr-492	546	26	liquidation	liquidation	NOUN
ftr-492	546	27	transaction	transaction	NOUN
ftr-492	546	28	,	,	PUNCT
ftr-492	546	29	since	since	SCONJ
ftr-492	546	30	such	such	DET
ftr-492	546	31	a	a	DET
ftr-492	546	32	transfer	transfer	NOUN
ftr-492	546	33	generally	generally	ADV
ftr-492	546	34	is	be	AUX
ftr-492	546	35	more	more	ADV
ftr-492	546	36	volitional	volitional	ADJ
ftr-492	546	37	in	in	ADP
ftr-492	546	38	nature	nature	NOUN
ftr-492	546	39	than	than	ADP
ftr-492	546	40	the	the	DET
ftr-492	546	41	other	other	ADJ
ftr-492	546	42	types	type	NOUN
ftr-492	546	43	of	of	ADP
ftr-492	546	44	transfers	transfer	NOUN
ftr-492	546	45	described	describe	VERB
ftr-492	546	46	above	above	ADV
ftr-492	546	47	.	.	PUNCT
ftr-492	547	1	even	even	ADV
ftr-492	547	2	that	that	DET
ftr-492	547	3	type	type	NOUN
ftr-492	547	4	of	of	ADP
ftr-492	547	5	provision	provision	NOUN
ftr-492	547	6	should	should	AUX
ftr-492	547	7	not	not	PART
ftr-492	547	8	cause	cause	VERB
ftr-492	547	9	the	the	DET
ftr-492	547	10	partnership	partnership	NOUN
ftr-492	547	11	to	to	PART
ftr-492	547	12	be	be	AUX
ftr-492	547	13	viewed	view	VERB
ftr-492	547	14	as	as	ADP
ftr-492	547	15	having	have	VERB
ftr-492	547	16	the	the	DET
ftr-492	547	17	characteristic	characteristic	NOUN
ftr-492	547	18	of	of	ADP
ftr-492	547	19	free	free	ADJ
ftr-492	547	20	transferability	transferability	NOUN
ftr-492	547	21	,	,	PUNCT
ftr-492	547	22	however	however	ADV
ftr-492	547	23	,	,	PUNCT
ftr-492	547	24	assuming	assume	VERB
ftr-492	547	25	that	that	SCONJ
ftr-492	547	26	most	most	ADJ
ftr-492	547	27	of	of	ADP
ftr-492	547	28	the	the	DET
ftr-492	547	29	partners	partner	NOUN
ftr-492	547	30	in	in	ADP
ftr-492	547	31	the	the	DET
ftr-492	547	32	partnership	partnership	NOUN
ftr-492	547	33	are	be	AUX
ftr-492	547	34	not	not	PART
ftr-492	547	35	special	special	ADJ
ftr-492	547	36	purpose	purpose	NOUN
ftr-492	547	37	corporations	corporation	NOUN
ftr-492	547	38	created	create	VERB
ftr-492	547	39	to	to	PART
ftr-492	547	40	circumvent	circumvent	VERB
ftr-492	547	41	a	a	DET
ftr-492	547	42	general	general	ADJ
ftr-492	547	43	transfer	transfer	NOUN
ftr-492	547	44	limitation.83	limitation.83	VERB
ftr-492	547	45	another	another	DET
ftr-492	547	46	common	common	ADJ
ftr-492	547	47	transfer	transfer	NOUN
ftr-492	547	48	provision	provision	NOUN
ftr-492	547	49	is	be	AUX
ftr-492	547	50	a	a	DET
ftr-492	547	51	provision	provision	NOUN
ftr-492	547	52	authorizing	authorize	VERB
ftr-492	547	53	transfers	transfer	NOUN
ftr-492	547	54	at	at	ADP
ftr-492	547	55	any	any	DET
ftr-492	547	56	time	time	NOUN
ftr-492	547	57	to	to	ADP
ftr-492	547	58	related	relate	VERB
ftr-492	547	59	transferees	transferee	NOUN
ftr-492	547	60	,	,	PUNCT
ftr-492	547	61	such	such	ADJ
ftr-492	547	62	as	as	ADP
ftr-492	547	63	family	family	NOUN
ftr-492	547	64	members	member	NOUN
ftr-492	547	65	or	or	CCONJ
ftr-492	547	66	controlled	control	VERB
ftr-492	547	67	affiliates	affiliate	NOUN
ftr-492	547	68	,	,	PUNCT
ftr-492	547	69	without	without	ADP
ftr-492	547	70	the	the	DET
ftr-492	547	71	consent	consent	NOUN
ftr-492	547	72	of	of	ADP
ftr-492	547	73	any	any	DET
ftr-492	547	74	partner	partner	NOUN
ftr-492	547	75	.	.	PUNCT
ftr-492	548	1	it	it	PRON
ftr-492	548	2	seems	seem	VERB
ftr-492	548	3	arguable	arguable	ADJ
ftr-492	548	4	that	that	SCONJ
ftr-492	548	5	such	such	ADJ
ftr-492	548	6	provisions	provision	NOUN
ftr-492	548	7	should	should	AUX
ftr-492	548	8	not	not	PART
ftr-492	548	9	cause	cause	VERB
ftr-492	548	10	the	the	DET
ftr-492	548	11	partnership	partnership	NOUN
ftr-492	548	12	to	to	PART
ftr-492	548	13	be	be	AUX
ftr-492	548	14	deemed	deem	VERB
ftr-492	548	15	to	to	PART
ftr-492	548	16	have	have	VERB
ftr-492	548	17	freely	freely	ADV
ftr-492	548	18	transferable	transferable	ADJ
ftr-492	548	19	interests	interest	NOUN
ftr-492	548	20	,	,	PUNCT
ftr-492	548	21	assuming	assume	VERB
ftr-492	548	22	that	that	SCONJ
ftr-492	548	23	the	the	DET
ftr-492	548	24	specified	specified	ADJ
ftr-492	548	25	class	class	NOUN
ftr-492	548	26	of	of	ADP
ftr-492	548	27	transferees	transferee	NOUN
ftr-492	548	28	is	be	AUX
ftr-492	548	29	reasonably	reasonably	ADV
ftr-492	548	30	circumscribed	circumscribed	ADJ
ftr-492	548	31	.	.	PUNCT
ftr-492	549	1	the	the	DET
ftr-492	549	2	argument	argument	NOUN
ftr-492	549	3	would	would	AUX
ftr-492	549	4	be	be	AUX
ftr-492	549	5	that	that	SCONJ
ftr-492	549	6	the	the	DET
ftr-492	549	7	partners	partner	NOUN
ftr-492	549	8	must	must	AUX
ftr-492	549	9	have	have	VERB
ftr-492	549	10	a	a	DET
ftr-492	549	11	right	right	NOUN
ftr-492	549	12	of	of	ADP
ftr-492	549	13	transfer	transfer	NOUN
ftr-492	549	14	that	that	PRON
ftr-492	549	15	is	be	AUX
ftr-492	549	16	unfettered	unfettered	ADJ
ftr-492	549	17	in	in	ADP
ftr-492	549	18	all	all	DET
ftr-492	549	19	respects	respect	NOUN
ftr-492	549	20	for	for	SCONJ
ftr-492	549	21	the	the	DET
ftr-492	549	22	interests	interest	NOUN
ftr-492	549	23	to	to	PART
ftr-492	549	24	be	be	AUX
ftr-492	549	25	regarded	regard	VERB
ftr-492	549	26	as	as	ADP
ftr-492	549	27	being	be	AUX
ftr-492	549	28	"	"	PUNCT
ftr-492	549	29	freely	freely	ADV
ftr-492	549	30	"	"	PUNCT
ftr-492	549	31	transferable	transferable	NOUN
ftr-492	549	32	,	,	PUNCT
ftr-492	549	33	a	a	DET
ftr-492	549	34	conclusion	conclusion	NOUN
ftr-492	549	35	that	that	PRON
ftr-492	549	36	is	be	AUX
ftr-492	549	37	supported	support	VERB
ftr-492	549	38	by	by	ADP
ftr-492	549	39	the	the	DET
ftr-492	549	40	reit	reit	PROPN
ftr-492	549	41	authority	authority	NOUN
ftr-492	549	42	mentioned	mention	VERB
ftr-492	549	43	earlier	early	ADV
ftr-492	549	44	.	.	PUNCT
ftr-492	549	45	'	'	PUNCT
ftr-492	550	1	4	4	NUM
ftr-492	550	2	however	however	ADV
ftr-492	550	3	,	,	PUNCT
ftr-492	550	4	the	the	DET
ftr-492	550	5	term	term	NOUN
ftr-492	550	6	"	"	PUNCT
ftr-492	550	7	freely	freely	ADV
ftr-492	550	8	"	"	PUNCT
ftr-492	550	9	may	may	AUX
ftr-492	550	10	have	have	AUX
ftr-492	550	11	been	be	AUX
ftr-492	550	12	intended	intend	VERB
ftr-492	550	13	to	to	PART
ftr-492	550	14	refer	refer	VERB
ftr-492	550	15	only	only	ADV
ftr-492	550	16	to	to	ADP
ftr-492	550	17	the	the	DET
ftr-492	550	18	freedom	freedom	NOUN
ftr-492	550	19	to	to	PART
ftr-492	550	20	transfer	transfer	VERB
ftr-492	550	21	at	at	ADP
ftr-492	550	22	any	any	DET
ftr-492	550	23	time	time	NOUN
ftr-492	550	24	without	without	ADP
ftr-492	550	25	any	any	DET
ftr-492	550	26	consent	consent	NOUN
ftr-492	550	27	requirement	requirement	NOUN
ftr-492	550	28	.	.	PUNCT
ftr-492	551	1	even	even	ADV
ftr-492	551	2	if	if	SCONJ
ftr-492	551	3	the	the	DET
ftr-492	551	4	class	class	NOUN
ftr-492	551	5	of	of	ADP
ftr-492	551	6	potential	potential	ADJ
ftr-492	551	7	transferees	transferee	NOUN
ftr-492	551	8	is	be	AUX
ftr-492	551	9	limited	limit	VERB
ftr-492	551	10	,	,	PUNCT
ftr-492	551	11	the	the	DET
ftr-492	551	12	partner	partner	NOUN
ftr-492	551	13	does	do	AUX
ftr-492	551	14	have	have	VERB
ftr-492	551	15	the	the	DET
ftr-492	551	16	right	right	NOUN
ftr-492	551	17	to	to	PART
ftr-492	551	18	make	make	VERB
ftr-492	551	19	a	a	DET
ftr-492	551	20	transferee	transferee	NOUN
ftr-492	551	21	of	of	ADP
ftr-492	551	22	his	his	PRON
ftr-492	551	23	choosing	choosing	NOUN
ftr-492	551	24	within	within	ADP
ftr-492	551	25	that	that	DET
ftr-492	551	26	class	class	NOUN
ftr-492	551	27	a	a	DET
ftr-492	551	28	partner	partner	NOUN
ftr-492	551	29	.	.	PUNCT
ftr-492	552	1	one	one	NUM
ftr-492	552	2	case	case	NOUN
ftr-492	552	3	to	to	PART
ftr-492	552	4	consider	consider	VERB
ftr-492	552	5	this	this	DET
ftr-492	552	6	issue	issue	NOUN
ftr-492	552	7	was	be	AUX
ftr-492	552	8	o'neill	o'neill	PROPN
ftr-492	552	9	v.	v.	ADP
ftr-492	552	10	united	united	PROPN
ftr-492	552	11	states,85	states,85	PROPN
ftr-492	552	12	which	which	PRON
ftr-492	552	13	involved	involve	VERB
ftr-492	552	14	an	an	DET
ftr-492	552	15	ohio	ohio	PROPN
ftr-492	552	16	professional	professional	PROPN
ftr-492	552	17	association	association	PROPN
ftr-492	552	18	the	the	DET
ftr-492	552	19	shares	share	NOUN
ftr-492	552	20	in	in	ADP
ftr-492	552	21	which	which	PRON
ftr-492	552	22	under	under	ADP
ftr-492	552	23	ohio	ohio	PROPN
ftr-492	552	24	law	law	NOUN
ftr-492	552	25	could	could	AUX
ftr-492	552	26	only	only	ADV
ftr-492	552	27	be	be	AUX
ftr-492	552	28	transferred	transfer	VERB
ftr-492	552	29	to	to	ADP
ftr-492	552	30	a	a	DET
ftr-492	552	31	person	person	NOUN
ftr-492	552	32	that	that	PRON
ftr-492	552	33	was	be	AUX
ftr-492	552	34	licensed	license	VERB
ftr-492	552	35	to	to	PART
ftr-492	552	36	practice	practice	VERB
ftr-492	552	37	the	the	DET
ftr-492	552	38	profession	profession	NOUN
ftr-492	552	39	and	and	CCONJ
ftr-492	552	40	under	under	ADP
ftr-492	552	41	the	the	DET
ftr-492	552	42	articles	article	NOUN
ftr-492	552	43	of	of	ADP
ftr-492	552	44	association	association	NOUN
ftr-492	552	45	could	could	AUX
ftr-492	552	46	only	only	ADV
ftr-492	552	47	be	be	AUX
ftr-492	552	48	transferred	transfer	VERB
ftr-492	552	49	to	to	ADP
ftr-492	552	50	a	a	DET
ftr-492	552	51	person	person	NOUN
ftr-492	552	52	who	who	PRON
ftr-492	552	53	would	would	AUX
ftr-492	552	54	become	become	VERB
ftr-492	552	55	an	an	DET
ftr-492	552	56	employee	employee	NOUN
ftr-492	552	57	of	of	ADP
ftr-492	552	58	the	the	DET
ftr-492	552	59	association	association	NOUN
ftr-492	552	60	.	.	PUNCT
ftr-492	553	1	without	without	ADP
ftr-492	553	2	much	much	ADJ
ftr-492	553	3	discussion	discussion	NOUN
ftr-492	553	4	,	,	PUNCT
ftr-492	553	5	the	the	DET
ftr-492	553	6	court	court	NOUN
ftr-492	553	7	ruled	rule	VERB
ftr-492	553	8	that	that	SCONJ
ftr-492	553	9	the	the	DET
ftr-492	553	10	association	association	NOUN
ftr-492	553	11	had	have	VERB
ftr-492	553	12	freely	freely	ADV
ftr-492	553	13	transferable	transferable	ADJ
ftr-492	553	14	interests	interest	NOUN
ftr-492	553	15	.	.	PUNCT
ftr-492	554	1	given	give	VERB
ftr-492	554	2	the	the	DET
ftr-492	554	3	lack	lack	NOUN
ftr-492	554	4	of	of	ADP
ftr-492	554	5	clear	clear	ADJ
ftr-492	554	6	authority	authority	NOUN
ftr-492	554	7	on	on	ADP
ftr-492	554	8	this	this	DET
ftr-492	554	9	issue	issue	NOUN
ftr-492	554	10	,	,	PUNCT
ftr-492	554	11	most	most	ADJ
ftr-492	554	12	practitioners	practitioner	NOUN
ftr-492	554	13	tend	tend	VERB
ftr-492	554	14	to	to	PART
ftr-492	554	15	take	take	VERB
ftr-492	554	16	the	the	DET
ftr-492	554	17	conservative	conservative	ADJ
ftr-492	554	18	view	view	NOUN
ftr-492	554	19	that	that	SCONJ
ftr-492	554	20	such	such	ADJ
ftr-492	554	21	affiliate	affiliate	NOUN
ftr-492	554	22	transfer	transfer	NOUN
ftr-492	554	23	rights	right	NOUN
ftr-492	554	24	create	create	VERB
ftr-492	554	25	the	the	DET
ftr-492	554	26	corporate	corporate	ADJ
ftr-492	554	27	characteristic	characteristic	NOUN
ftr-492	554	28	of	of	ADP
ftr-492	554	29	free	free	ADJ
ftr-492	554	30	transferability	transferability	NOUN
ftr-492	554	31	.	.	PUNCT
ftr-492	555	1	3	3	X
ftr-492	555	2	.	.	X
ftr-492	555	3	assignments	assignment	NOUN
ftr-492	555	4	without	without	ADP
ftr-492	555	5	substitution.-as	substitution.-as	PROPN
ftr-492	555	6	indicated	indicate	VERB
ftr-492	555	7	above	above	ADV
ftr-492	555	8	,	,	PUNCT
ftr-492	555	9	regulations	regulation	NOUN
ftr-492	555	10	section	section	NOUN
ftr-492	555	11	301.7701	301.7701	NUM
ftr-492	555	12	-	-	SYM
ftr-492	555	13	2(e)(1	2(e)(1	NUM
ftr-492	555	14	)	)	PUNCT
ftr-492	555	15	provides	provide	VERB
ftr-492	555	16	that	that	SCONJ
ftr-492	555	17	the	the	DET
ftr-492	555	18	key	key	ADJ
ftr-492	555	19	consideration	consideration	NOUN
ftr-492	555	20	for	for	ADP
ftr-492	555	21	free	free	ADJ
ftr-492	555	22	liquidation	liquidation	NOUN
ftr-492	555	23	,	,	PUNCT
ftr-492	555	24	bankruptcy	bankruptcy	NOUN
ftr-492	555	25	or	or	CCONJ
ftr-492	555	26	insolvency	insolvency	NOUN
ftr-492	555	27	of	of	ADP
ftr-492	555	28	a	a	DET
ftr-492	555	29	member	member	NOUN
ftr-492	555	30	)	)	PUNCT
ftr-492	555	31	;	;	PUNCT
ftr-492	556	1	priv	priv	PROPN
ftr-492	556	2	.	.	PUNCT
ftr-492	557	1	let	let	VERB
ftr-492	557	2	.	.	PUNCT
ftr-492	558	1	rul	rul	NOUN
ftr-492	558	2	.	.	PUNCT
ftr-492	559	1	9210019	9210019	NUM
ftr-492	559	2	(	(	PUNCT
ftr-492	559	3	dec	dec	PROPN
ftr-492	559	4	.	.	PROPN
ftr-492	559	5	6	6	NUM
ftr-492	559	6	,	,	PUNCT
ftr-492	559	7	1991	1991	NUM
ftr-492	559	8	)	)	PUNCT
ftr-492	559	9	(	(	PUNCT
ftr-492	559	10	ruling	rule	VERB
ftr-492	559	11	that	that	SCONJ
ftr-492	559	12	texas	texas	PROPN
ftr-492	559	13	limited	limited	PROPN
ftr-492	559	14	liability	liability	NOUN
ftr-492	559	15	company	company	NOUN
ftr-492	559	16	lacks	lack	VERB
ftr-492	559	17	free	free	ADJ
ftr-492	559	18	transferability	transferability	NOUN
ftr-492	559	19	despite	despite	SCONJ
ftr-492	559	20	the	the	DET
ftr-492	559	21	lack	lack	NOUN
ftr-492	559	22	of	of	ADP
ftr-492	559	23	a	a	DET
ftr-492	559	24	consent	consent	NOUN
ftr-492	559	25	requirement	requirement	NOUN
ftr-492	559	26	for	for	SCONJ
ftr-492	559	27	transfers	transfer	NOUN
ftr-492	559	28	to	to	PART
ftr-492	559	29	specified	specify	VERB
ftr-492	559	30	persons	person	NOUN
ftr-492	559	31	incident	incident	NOUN
ftr-492	559	32	to	to	ADP
ftr-492	559	33	death	death	NOUN
ftr-492	559	34	,	,	PUNCT
ftr-492	559	35	dissolution	dissolution	NOUN
ftr-492	559	36	,	,	PUNCT
ftr-492	559	37	divorce	divorce	NOUN
ftr-492	559	38	,	,	PUNCT
ftr-492	559	39	liquidation	liquidation	NOUN
ftr-492	559	40	,	,	PUNCT
ftr-492	559	41	merger	merger	NOUN
ftr-492	559	42	or	or	CCONJ
ftr-492	559	43	termination	termination	NOUN
ftr-492	559	44	)	)	PUNCT
ftr-492	559	45	.	.	PUNCT
ftr-492	560	1	83	83	NUM
ftr-492	560	2	.	.	PUNCT
ftr-492	561	1	see	see	VERB
ftr-492	561	2	priv	priv	PROPN
ftr-492	561	3	.	.	PUNCT
ftr-492	562	1	let	let	VERB
ftr-492	562	2	.	.	PUNCT
ftr-492	563	1	rul	rul	NOUN
ftr-492	563	2	.	.	PUNCT
ftr-492	563	3	9243018	9243018	NUM
ftr-492	563	4	(	(	PUNCT
ftr-492	563	5	july	july	PROPN
ftr-492	563	6	22	22	NUM
ftr-492	563	7	,	,	PUNCT
ftr-492	563	8	1992	1992	NUM
ftr-492	563	9	)	)	PUNCT
ftr-492	563	10	and	and	CCONJ
ftr-492	563	11	priv	priv	PROPN
ftr-492	563	12	.	.	PUNCT
ftr-492	564	1	let	let	VERB
ftr-492	564	2	.	.	PUNCT
ftr-492	565	1	rul	rul	NOUN
ftr-492	565	2	.	.	PUNCT
ftr-492	566	1	9210019	9210019	NUM
ftr-492	566	2	(	(	PUNCT
ftr-492	566	3	dec	dec	PROPN
ftr-492	566	4	.	.	PROPN
ftr-492	566	5	6	6	NUM
ftr-492	566	6	,	,	PUNCT
ftr-492	566	7	1991	1991	NUM
ftr-492	566	8	)	)	PUNCT
ftr-492	567	1	,	,	PUNCT
ftr-492	567	2	supra	supra	PROPN
ftr-492	567	3	note	note	PROPN
ftr-492	567	4	82	82	NUM
ftr-492	567	5	.	.	PUNCT
ftr-492	568	1	but	but	CCONJ
ftr-492	568	2	see	see	VERB
ftr-492	568	3	g.c.m	g.c.m	NOUN
ftr-492	568	4	.	.	PUNCT
ftr-492	568	5	38012	38012	NUM
ftr-492	568	6	(	(	PUNCT
ftr-492	568	7	july	july	PROPN
ftr-492	568	8	13	13	NUM
ftr-492	568	9	,	,	PUNCT
ftr-492	568	10	1979	1979	NUM
ftr-492	568	11	)	)	PUNCT
ftr-492	568	12	(	(	PUNCT
ftr-492	568	13	trust	trust	NOUN
ftr-492	568	14	has	have	AUX
ftr-492	568	15	a	a	DET
ftr-492	568	16	modified	modify	VERB
ftr-492	568	17	form	form	NOUN
ftr-492	568	18	of	of	ADP
ftr-492	568	19	free	free	ADJ
ftr-492	568	20	transferability	transferability	NOUN
ftr-492	568	21	where	where	SCONJ
ftr-492	568	22	corporate	corporate	ADJ
ftr-492	568	23	beneficiaries	beneficiary	NOUN
ftr-492	568	24	could	could	AUX
ftr-492	568	25	transfer	transfer	VERB
ftr-492	568	26	their	their	PRON
ftr-492	568	27	interests	interest	NOUN
ftr-492	568	28	in	in	ADP
ftr-492	568	29	connection	connection	NOUN
ftr-492	568	30	with	with	ADP
ftr-492	568	31	a	a	DET
ftr-492	568	32	merger	merger	NOUN
ftr-492	568	33	or	or	CCONJ
ftr-492	568	34	consolidation	consolidation	NOUN
ftr-492	568	35	with	with	ADP
ftr-492	568	36	another	another	DET
ftr-492	568	37	corporation	corporation	NOUN
ftr-492	568	38	)	)	PUNCT
ftr-492	568	39	.	.	PUNCT
ftr-492	569	1	query	query	NOUN
ftr-492	569	2	also	also	ADV
ftr-492	569	3	what	what	PRON
ftr-492	569	4	effect	effect	VERB
ftr-492	569	5	the	the	DET
ftr-492	569	6	availability	availability	NOUN
ftr-492	569	7	of	of	ADP
ftr-492	569	8	a	a	DET
ftr-492	569	9	section	section	NOUN
ftr-492	569	10	338	338	NUM
ftr-492	569	11	election	election	NOUN
ftr-492	569	12	for	for	ADP
ftr-492	569	13	purchasers	purchaser	NOUN
ftr-492	569	14	of	of	ADP
ftr-492	569	15	the	the	DET
ftr-492	569	16	stock	stock	NOUN
ftr-492	569	17	of	of	ADP
ftr-492	569	18	the	the	DET
ftr-492	569	19	corporate	corporate	ADJ
ftr-492	569	20	partners	partner	NOUN
ftr-492	569	21	should	should	AUX
ftr-492	569	22	have	have	VERB
ftr-492	569	23	on	on	ADP
ftr-492	569	24	the	the	DET
ftr-492	569	25	free	free	ADJ
ftr-492	569	26	transferability	transferability	NOUN
ftr-492	569	27	issue	issue	NOUN
ftr-492	569	28	.	.	PUNCT
ftr-492	570	1	84	84	NUM
ftr-492	570	2	.	.	PUNCT
ftr-492	571	1	see	see	VERB
ftr-492	571	2	supra	supra	ADJ
ftr-492	571	3	text	text	NOUN
ftr-492	571	4	accompanying	accompanying	ADJ
ftr-492	571	5	note	note	NOUN
ftr-492	571	6	80	80	NUM
ftr-492	571	7	.	.	PUNCT
ftr-492	571	8	85	85	NUM
ftr-492	571	9	.	.	NUM
ftr-492	571	10	410	410	NUM
ftr-492	571	11	f.2d	f.2d	NOUN
ftr-492	571	12	888	888	NUM
ftr-492	571	13	(	(	PUNCT
ftr-492	571	14	6th	6th	ADJ
ftr-492	571	15	cir	cir	NOUN
ftr-492	571	16	.	.	PROPN
ftr-492	571	17	1969	1969	NUM
ftr-492	571	18	)	)	PUNCT
ftr-492	571	19	.	.	PUNCT
ftr-492	572	1	[	[	X
ftr-492	572	2	vol	vol	NOUN
ftr-492	572	3	1:4	1:4	NUM
ftr-492	572	4	lingering	linger	VERB
ftr-492	572	5	partnership	partnership	NOUN
ftr-492	572	6	classification	classification	NOUN
ftr-492	572	7	issues	issue	NOUN
ftr-492	572	8	transferability	transferability	NOUN
ftr-492	572	9	purposes	purpose	NOUN
ftr-492	572	10	is	be	AUX
ftr-492	572	11	whether	whether	SCONJ
ftr-492	572	12	a	a	DET
ftr-492	572	13	member	member	NOUN
ftr-492	572	14	can	can	AUX
ftr-492	572	15	assign	assign	VERB
ftr-492	572	16	"	"	PUNCT
ftr-492	572	17	his	his	PRON
ftr-492	572	18	rights	right	NOUN
ftr-492	572	19	to	to	PART
ftr-492	572	20	participate	participate	VERB
ftr-492	572	21	in	in	ADP
ftr-492	572	22	the	the	DET
ftr-492	572	23	management	management	NOUN
ftr-492	572	24	of	of	ADP
ftr-492	572	25	the	the	DET
ftr-492	572	26	organization	organization	NOUN
ftr-492	572	27	.	.	PUNCT
ftr-492	572	28	"	"	PUNCT
ftr-492	573	1	consequently	consequently	ADV
ftr-492	573	2	,	,	PUNCT
ftr-492	573	3	the	the	DET
ftr-492	573	4	ability	ability	NOUN
ftr-492	573	5	of	of	ADP
ftr-492	573	6	members	member	NOUN
ftr-492	573	7	to	to	PART
ftr-492	573	8	freely	freely	ADV
ftr-492	573	9	assign	assign	VERB
ftr-492	573	10	the	the	DET
ftr-492	573	11	economic	economic	ADJ
ftr-492	573	12	attributes	attribute	NOUN
ftr-492	573	13	of	of	ADP
ftr-492	573	14	their	their	PRON
ftr-492	573	15	interests	interest	NOUN
ftr-492	573	16	,	,	PUNCT
ftr-492	573	17	with	with	ADP
ftr-492	573	18	the	the	DET
ftr-492	573	19	transferee	transferee	NOUN
ftr-492	573	20	becoming	becoming	AUX
ftr-492	573	21	entitled	entitle	VERB
ftr-492	573	22	to	to	ADP
ftr-492	573	23	cash	cash	NOUN
ftr-492	573	24	distributions	distribution	NOUN
ftr-492	573	25	but	but	CCONJ
ftr-492	573	26	not	not	PART
ftr-492	573	27	becoming	become	VERB
ftr-492	573	28	a	a	DET
ftr-492	573	29	partner	partner	NOUN
ftr-492	573	30	of	of	ADP
ftr-492	573	31	record	record	NOUN
ftr-492	573	32	,	,	PUNCT
ftr-492	573	33	is	be	AUX
ftr-492	573	34	not	not	PART
ftr-492	573	35	relevant	relevant	ADJ
ftr-492	573	36	for	for	ADP
ftr-492	573	37	this	this	DET
ftr-492	573	38	purpose	purpose	NOUN
ftr-492	573	39	.	.	PUNCT
ftr-492	574	1	that	that	PRON
ftr-492	574	2	reading	reading	NOUN
ftr-492	574	3	of	of	ADP
ftr-492	574	4	the	the	DET
ftr-492	574	5	regulations	regulation	NOUN
ftr-492	574	6	has	have	AUX
ftr-492	574	7	been	be	AUX
ftr-492	574	8	confirmed	confirm	VERB
ftr-492	574	9	in	in	ADP
ftr-492	574	10	a	a	DET
ftr-492	574	11	number	number	NOUN
ftr-492	574	12	of	of	ADP
ftr-492	574	13	published	publish	VERB
ftr-492	574	14	rulings.86	rulings.86	NOUN
ftr-492	574	15	the	the	DET
ftr-492	574	16	irrelevance	irrelevance	NOUN
ftr-492	574	17	of	of	ADP
ftr-492	574	18	free	free	ADJ
ftr-492	574	19	assignability	assignability	NOUN
ftr-492	574	20	is	be	AUX
ftr-492	574	21	rather	rather	ADV
ftr-492	574	22	surprising	surprising	ADJ
ftr-492	574	23	as	as	ADP
ftr-492	574	24	a	a	DET
ftr-492	574	25	policy	policy	NOUN
ftr-492	574	26	matter	matter	NOUN
ftr-492	574	27	.	.	PUNCT
ftr-492	575	1	the	the	DET
ftr-492	575	2	assignee	assignee	NOUN
ftr-492	575	3	of	of	ADP
ftr-492	575	4	a	a	DET
ftr-492	575	5	partnership	partnership	NOUN
ftr-492	575	6	interest	interest	NOUN
ftr-492	575	7	has	have	VERB
ftr-492	575	8	all	all	DET
ftr-492	575	9	the	the	DET
ftr-492	575	10	economic	economic	ADJ
ftr-492	575	11	benefits	benefit	NOUN
ftr-492	575	12	and	and	CCONJ
ftr-492	575	13	burdens	burden	NOUN
ftr-492	575	14	of	of	ADP
ftr-492	575	15	ownership	ownership	NOUN
ftr-492	575	16	.	.	PUNCT
ftr-492	576	1	the	the	DET
ftr-492	576	2	only	only	ADJ
ftr-492	576	3	substantive	substantive	ADJ
ftr-492	576	4	indicia	indicia	NOUN
ftr-492	576	5	of	of	ADP
ftr-492	576	6	ownership	ownership	NOUN
ftr-492	576	7	that	that	PRON
ftr-492	576	8	the	the	DET
ftr-492	576	9	assignee	assignee	NOUN
ftr-492	576	10	lacks	lack	VERB
ftr-492	576	11	are	be	AUX
ftr-492	576	12	that	that	SCONJ
ftr-492	576	13	the	the	DET
ftr-492	576	14	assignee	assignee	NOUN
ftr-492	576	15	may	may	AUX
ftr-492	576	16	not	not	PART
ftr-492	576	17	receive	receive	VERB
ftr-492	576	18	cash	cash	NOUN
ftr-492	576	19	distributions	distribution	NOUN
ftr-492	576	20	directly	directly	ADV
ftr-492	576	21	from	from	ADP
ftr-492	576	22	the	the	DET
ftr-492	576	23	partnership	partnership	NOUN
ftr-492	576	24	if	if	SCONJ
ftr-492	576	25	the	the	DET
ftr-492	576	26	partnership	partnership	NOUN
ftr-492	576	27	agreement	agreement	NOUN
ftr-492	576	28	expressly	expressly	ADV
ftr-492	576	29	provides	provide	VERB
ftr-492	576	30	that	that	SCONJ
ftr-492	576	31	distributions	distribution	NOUN
ftr-492	576	32	will	will	AUX
ftr-492	576	33	not	not	PART
ftr-492	576	34	be	be	AUX
ftr-492	576	35	made	make	VERB
ftr-492	576	36	to	to	ADP
ftr-492	576	37	assignees	assignee	NOUN
ftr-492	576	38	and	and	CCONJ
ftr-492	576	39	the	the	DET
ftr-492	576	40	assignee	assignee	NOUN
ftr-492	576	41	does	do	AUX
ftr-492	576	42	not	not	PART
ftr-492	576	43	have	have	VERB
ftr-492	576	44	the	the	DET
ftr-492	576	45	right	right	NOUN
ftr-492	576	46	to	to	PART
ftr-492	576	47	participate	participate	VERB
ftr-492	576	48	directly	directly	ADV
ftr-492	576	49	in	in	ADP
ftr-492	576	50	partnership	partnership	NOUN
ftr-492	576	51	governance	governance	NOUN
ftr-492	576	52	.	.	PUNCT
ftr-492	577	1	however	however	ADV
ftr-492	577	2	,	,	PUNCT
ftr-492	577	3	the	the	DET
ftr-492	577	4	distribution	distribution	NOUN
ftr-492	577	5	point	point	NOUN
ftr-492	577	6	is	be	AUX
ftr-492	577	7	not	not	PART
ftr-492	577	8	significant	significant	ADJ
ftr-492	577	9	,	,	PUNCT
ftr-492	577	10	since	since	SCONJ
ftr-492	577	11	many	many	ADJ
ftr-492	577	12	partnership	partnership	NOUN
ftr-492	577	13	agreements	agreement	NOUN
ftr-492	577	14	authorize	authorize	VERB
ftr-492	577	15	distributions	distribution	NOUN
ftr-492	577	16	directly	directly	ADV
ftr-492	577	17	to	to	ADP
ftr-492	577	18	assignees	assignee	NOUN
ftr-492	577	19	and	and	CCONJ
ftr-492	577	20	,	,	PUNCT
ftr-492	577	21	even	even	ADV
ftr-492	577	22	if	if	SCONJ
ftr-492	577	23	the	the	DET
ftr-492	577	24	partnership	partnership	NOUN
ftr-492	577	25	agreement	agreement	NOUN
ftr-492	577	26	does	do	AUX
ftr-492	577	27	not	not	PART
ftr-492	577	28	so	so	ADV
ftr-492	577	29	provide	provide	VERB
ftr-492	577	30	,	,	PUNCT
ftr-492	577	31	the	the	DET
ftr-492	577	32	assignor	assignor	NOUN
ftr-492	577	33	normally	normally	ADV
ftr-492	577	34	would	would	AUX
ftr-492	577	35	function	function	VERB
ftr-492	577	36	as	as	ADP
ftr-492	577	37	the	the	DET
ftr-492	577	38	assignee	assignee	NOUN
ftr-492	577	39	's	's	PART
ftr-492	577	40	agent	agent	NOUN
ftr-492	577	41	for	for	ADP
ftr-492	577	42	those	those	DET
ftr-492	577	43	purposes	purpose	NOUN
ftr-492	577	44	,	,	PUNCT
ftr-492	577	45	remitting	remit	VERB
ftr-492	577	46	distributions	distribution	NOUN
ftr-492	577	47	to	to	ADP
ftr-492	577	48	the	the	DET
ftr-492	577	49	assignee	assignee	NOUN
ftr-492	577	50	upon	upon	SCONJ
ftr-492	577	51	receipt	receipt	NOUN
ftr-492	577	52	from	from	ADP
ftr-492	577	53	the	the	DET
ftr-492	577	54	partnership	partnership	NOUN
ftr-492	577	55	.	.	PUNCT
ftr-492	578	1	likewise	likewise	ADV
ftr-492	578	2	,	,	PUNCT
ftr-492	578	3	the	the	DET
ftr-492	578	4	partnership	partnership	NOUN
ftr-492	578	5	governance	governance	NOUN
ftr-492	578	6	point	point	NOUN
ftr-492	578	7	is	be	AUX
ftr-492	578	8	not	not	PART
ftr-492	578	9	significant	significant	ADJ
ftr-492	578	10	,	,	PUNCT
ftr-492	578	11	since	since	SCONJ
ftr-492	578	12	limited	limited	ADJ
ftr-492	578	13	partners	partner	NOUN
ftr-492	578	14	usually	usually	ADV
ftr-492	578	15	have	have	VERB
ftr-492	578	16	very	very	ADV
ftr-492	578	17	limited	limited	ADJ
ftr-492	578	18	rights	right	NOUN
ftr-492	578	19	to	to	PART
ftr-492	578	20	participate	participate	VERB
ftr-492	578	21	in	in	ADP
ftr-492	578	22	management	management	NOUN
ftr-492	578	23	and	and	CCONJ
ftr-492	578	24	again	again	ADV
ftr-492	578	25	the	the	DET
ftr-492	578	26	assignor	assignor	NOUN
ftr-492	578	27	could	could	AUX
ftr-492	578	28	presumably	presumably	ADV
ftr-492	578	29	function	function	VERB
ftr-492	578	30	as	as	ADP
ftr-492	578	31	the	the	DET
ftr-492	578	32	assignee	assignee	NOUN
ftr-492	578	33	's	's	PART
ftr-492	578	34	agent	agent	NOUN
ftr-492	578	35	by	by	ADP
ftr-492	578	36	sending	send	VERB
ftr-492	578	37	partnership	partnership	NOUN
ftr-492	578	38	communications	communication	NOUN
ftr-492	578	39	to	to	ADP
ftr-492	578	40	the	the	DET
ftr-492	578	41	assignee	assignee	NOUN
ftr-492	578	42	,	,	PUNCT
ftr-492	578	43	voting	vote	VERB
ftr-492	578	44	as	as	SCONJ
ftr-492	578	45	directed	direct	VERB
ftr-492	578	46	by	by	ADP
ftr-492	578	47	the	the	DET
ftr-492	578	48	assignee	assignee	NOUN
ftr-492	578	49	,	,	PUNCT
ftr-492	578	50	etc	etc	X
ftr-492	578	51	.	.	X
ftr-492	578	52	,	,	PUNCT
ftr-492	578	53	if	if	SCONJ
ftr-492	578	54	the	the	DET
ftr-492	578	55	partnership	partnership	NOUN
ftr-492	578	56	continued	continue	VERB
ftr-492	578	57	to	to	PART
ftr-492	578	58	allow	allow	VERB
ftr-492	578	59	the	the	DET
ftr-492	578	60	assignor	assignor	NOUN
ftr-492	578	61	to	to	PART
ftr-492	578	62	participate	participate	VERB
ftr-492	578	63	in	in	ADP
ftr-492	578	64	management	management	NOUN
ftr-492	578	65	!	!	PUNCT
ftr-492	579	1	7	7	NUM
ftr-492	580	1	consequently	consequently	ADV
ftr-492	580	2	,	,	PUNCT
ftr-492	580	3	whether	whether	SCONJ
ftr-492	580	4	a	a	DET
ftr-492	580	5	limited	limited	ADJ
ftr-492	580	6	partnership	partnership	NOUN
ftr-492	580	7	lacks	lack	VERB
ftr-492	580	8	the	the	DET
ftr-492	580	9	characteristic	characteristic	NOUN
ftr-492	580	10	of	of	ADP
ftr-492	580	11	free	free	ADJ
ftr-492	580	12	transferability	transferability	NOUN
ftr-492	580	13	is	be	AUX
ftr-492	580	14	a	a	DET
ftr-492	580	15	largely	largely	ADV
ftr-492	580	16	formalistic	formalistic	ADJ
ftr-492	580	17	question	question	NOUN
ftr-492	580	18	.	.	PUNCT
ftr-492	581	1	on	on	ADP
ftr-492	581	2	the	the	DET
ftr-492	581	3	basis	basis	NOUN
ftr-492	581	4	of	of	ADP
ftr-492	581	5	the	the	DET
ftr-492	581	6	foregoing	forego	VERB
ftr-492	581	7	considerations	consideration	NOUN
ftr-492	581	8	,	,	PUNCT
ftr-492	581	9	the	the	DET
ftr-492	581	10	service	service	NOUN
ftr-492	581	11	has	have	AUX
ftr-492	581	12	ruled	rule	VERB
ftr-492	581	13	that	that	SCONJ
ftr-492	581	14	an	an	DET
ftr-492	581	15	assignee	assignee	NOUN
ftr-492	581	16	of	of	ADP
ftr-492	581	17	a	a	DET
ftr-492	581	18	partnership	partnership	NOUN
ftr-492	581	19	interest	interest	NOUN
ftr-492	581	20	that	that	PRON
ftr-492	581	21	acquires	acquire	VERB
ftr-492	581	22	substantially	substantially	ADV
ftr-492	581	23	all	all	DET
ftr-492	581	24	dominion	dominion	NOUN
ftr-492	581	25	and	and	CCONJ
ftr-492	581	26	control	control	NOUN
ftr-492	581	27	over	over	ADP
ftr-492	581	28	the	the	DET
ftr-492	581	29	partnership	partnership	NOUN
ftr-492	581	30	interest	interest	NOUN
ftr-492	581	31	should	should	AUX
ftr-492	581	32	be	be	AUX
ftr-492	581	33	treated	treat	VERB
ftr-492	581	34	as	as	ADP
ftr-492	581	35	the	the	DET
ftr-492	581	36	86	86	NUM
ftr-492	581	37	.	.	PUNCT
ftr-492	582	1	see	see	VERB
ftr-492	582	2	,	,	PUNCT
ftr-492	582	3	e.g.	e.g.	ADV
ftr-492	582	4	,	,	PUNCT
ftr-492	582	5	rev	rev	PROPN
ftr-492	582	6	.	.	PROPN
ftr-492	583	1	rul	rul	PROPN
ftr-492	583	2	.	.	PUNCT
ftr-492	584	1	88	88	NUM
ftr-492	584	2	-	-	SYM
ftr-492	584	3	76	76	NUM
ftr-492	584	4	,	,	PUNCT
ftr-492	584	5	1988	1988	NUM
ftr-492	584	6	-	-	SYM
ftr-492	584	7	2	2	NUM
ftr-492	584	8	c.b	c.b	PROPN
ftr-492	584	9	.	.	PROPN
ftr-492	584	10	360	360	NUM
ftr-492	584	11	(	(	PUNCT
ftr-492	584	12	classifying	classify	VERB
ftr-492	584	13	a	a	DET
ftr-492	584	14	wyoming	wyoming	NOUN
ftr-492	584	15	limited	limited	ADJ
ftr-492	584	16	liability	liability	NOUN
ftr-492	584	17	company	company	NOUN
ftr-492	584	18	as	as	ADP
ftr-492	584	19	a	a	DET
ftr-492	584	20	partnership	partnership	NOUN
ftr-492	584	21	based	base	VERB
ftr-492	584	22	in	in	ADP
ftr-492	584	23	part	part	NOUN
ftr-492	584	24	on	on	ADP
ftr-492	584	25	the	the	DET
ftr-492	584	26	absence	absence	NOUN
ftr-492	584	27	of	of	ADP
ftr-492	584	28	free	free	ADJ
ftr-492	584	29	transferability	transferability	NOUN
ftr-492	584	30	of	of	ADP
ftr-492	584	31	interests	interest	NOUN
ftr-492	584	32	where	where	SCONJ
ftr-492	584	33	substitutions	substitution	NOUN
ftr-492	584	34	were	be	AUX
ftr-492	584	35	restricted	restrict	VERB
ftr-492	584	36	but	but	CCONJ
ftr-492	584	37	assignments	assignment	NOUN
ftr-492	584	38	were	be	AUX
ftr-492	584	39	not	not	PART
ftr-492	584	40	)	)	PUNCT
ftr-492	584	41	;	;	PUNCT
ftr-492	584	42	rev	rev	PROPN
ftr-492	584	43	.	.	PROPN
ftr-492	585	1	rul	rul	PROPN
ftr-492	585	2	.	.	PUNCT
ftr-492	586	1	88	88	NUM
ftr-492	586	2	-	-	SYM
ftr-492	586	3	79	79	NUM
ftr-492	586	4	,	,	PUNCT
ftr-492	586	5	1988	1988	NUM
ftr-492	586	6	-	-	SYM
ftr-492	586	7	2	2	NUM
ftr-492	586	8	c.3	c.3	NOUN
ftr-492	586	9	.	.	PROPN
ftr-492	587	1	361	361	NUM
ftr-492	587	2	(	(	PUNCT
ftr-492	587	3	classifying	classify	VERB
ftr-492	587	4	a	a	DET
ftr-492	587	5	missouri	missouri	PROPN
ftr-492	587	6	royalty	royalty	PROPN
ftr-492	587	7	trust	trust	NOUN
ftr-492	587	8	as	as	ADP
ftr-492	587	9	a	a	DET
ftr-492	587	10	partnership	partnership	NOUN
ftr-492	587	11	based	base	VERB
ftr-492	587	12	on	on	ADP
ftr-492	587	13	the	the	DET
ftr-492	587	14	same	same	ADJ
ftr-492	587	15	analysis	analysis	NOUN
ftr-492	587	16	)	)	PUNCT
ftr-492	587	17	;	;	PUNCT
ftr-492	587	18	rev	rev	PROPN
ftr-492	587	19	.	.	PROPN
ftr-492	588	1	rul	rul	NOUN
ftr-492	588	2	.	.	PUNCT
ftr-492	589	1	93	93	NUM
ftr-492	589	2	-	-	SYM
ftr-492	589	3	5	5	NUM
ftr-492	589	4	,	,	PUNCT
ftr-492	589	5	1993	1993	NUM
ftr-492	589	6	-	-	SYM
ftr-492	589	7	3	3	NUM
ftr-492	589	8	i.r.b	i.r.b	NOUN
ftr-492	589	9	.	.	PROPN
ftr-492	589	10	6	6	NUM
ftr-492	589	11	(	(	PUNCT
ftr-492	589	12	jan	jan	PROPN
ftr-492	589	13	.	.	PROPN
ftr-492	589	14	19	19	NUM
ftr-492	589	15	)	)	PUNCT
ftr-492	589	16	(	(	PUNCT
ftr-492	589	17	classifying	classify	VERB
ftr-492	589	18	a	a	DET
ftr-492	589	19	virginia	virginia	PROPN
ftr-492	589	20	limited	limited	ADJ
ftr-492	589	21	liability	liability	NOUN
ftr-492	589	22	company	company	NOUN
ftr-492	589	23	as	as	ADP
ftr-492	589	24	a	a	DET
ftr-492	589	25	partnership	partnership	NOUN
ftr-492	589	26	based	base	VERB
ftr-492	589	27	on	on	ADP
ftr-492	589	28	the	the	DET
ftr-492	589	29	same	same	ADJ
ftr-492	589	30	analysis	analysis	NOUN
ftr-492	589	31	)	)	PUNCT
ftr-492	589	32	;	;	PUNCT
ftr-492	589	33	rev	rev	PROPN
ftr-492	589	34	.	.	PROPN
ftr-492	590	1	rul	rul	NOUN
ftr-492	590	2	.	.	PUNCT
ftr-492	591	1	93	93	NUM
ftr-492	591	2	-	-	SYM
ftr-492	591	3	6	6	NUM
ftr-492	591	4	,	,	PUNCT
ftr-492	591	5	1993	1993	NUM
ftr-492	591	6	-	-	SYM
ftr-492	591	7	3	3	NUM
ftr-492	591	8	i.r.b	i.r.b	NOUN
ftr-492	591	9	.	.	X
ftr-492	591	10	8	8	NUM
ftr-492	591	11	(	(	PUNCT
ftr-492	591	12	jan	jan	PROPN
ftr-492	591	13	.	.	PROPN
ftr-492	591	14	19	19	NUM
ftr-492	591	15	)	)	PUNCT
ftr-492	591	16	(	(	PUNCT
ftr-492	591	17	classifying	classify	VERB
ftr-492	591	18	a	a	DET
ftr-492	591	19	colorado	colorado	NOUN
ftr-492	591	20	limited	limit	VERB
ftr-492	591	21	liability	liability	NOUN
ftr-492	591	22	company	company	NOUN
ftr-492	591	23	as	as	ADP
ftr-492	591	24	a	a	DET
ftr-492	591	25	partnership	partnership	NOUN
ftr-492	591	26	based	base	VERB
ftr-492	591	27	on	on	ADP
ftr-492	591	28	the	the	DET
ftr-492	591	29	same	same	ADJ
ftr-492	591	30	analysis	analysis	NOUN
ftr-492	591	31	)	)	PUNCT
ftr-492	591	32	.	.	PUNCT
ftr-492	592	1	87	87	NUM
ftr-492	592	2	.	.	PUNCT
ftr-492	593	1	as	as	ADP
ftr-492	593	2	a	a	DET
ftr-492	593	3	general	general	ADJ
ftr-492	593	4	rule	rule	NOUN
ftr-492	593	5	,	,	PUNCT
ftr-492	593	6	under	under	ADP
ftr-492	593	7	most	most	ADJ
ftr-492	593	8	state	state	NOUN
ftr-492	593	9	partnership	partnership	NOUN
ftr-492	593	10	statutes	statute	NOUN
ftr-492	593	11	,	,	PUNCT
ftr-492	593	12	the	the	DET
ftr-492	593	13	assignor	assignor	NOUN
ftr-492	593	14	would	would	AUX
ftr-492	593	15	cease	cease	VERB
ftr-492	593	16	to	to	PART
ftr-492	593	17	have	have	VERB
ftr-492	593	18	the	the	DET
ftr-492	593	19	right	right	NOUN
ftr-492	593	20	to	to	PART
ftr-492	593	21	participate	participate	VERB
ftr-492	593	22	in	in	ADP
ftr-492	593	23	partnership	partnership	NOUN
ftr-492	593	24	governance	governance	NOUN
ftr-492	593	25	after	after	ADP
ftr-492	593	26	the	the	DET
ftr-492	593	27	assignment	assignment	NOUN
ftr-492	593	28	,	,	PUNCT
ftr-492	593	29	unless	unless	SCONJ
ftr-492	593	30	the	the	DET
ftr-492	593	31	partnership	partnership	NOUN
ftr-492	593	32	agreement	agreement	NOUN
ftr-492	593	33	provided	provide	VERB
ftr-492	593	34	otherwise	otherwise	ADV
ftr-492	593	35	.	.	PUNCT
ftr-492	594	1	see	see	VERB
ftr-492	594	2	,	,	PUNCT
ftr-492	594	3	e.g.	e.g.	ADV
ftr-492	594	4	,	,	PUNCT
ftr-492	594	5	del	del	PROPN
ftr-492	594	6	.	.	PROPN
ftr-492	594	7	code	code	PROPN
ftr-492	594	8	ann	ann	PROPN
ftr-492	594	9	.	.	PUNCT
ftr-492	595	1	tit	tit	PROPN
ftr-492	595	2	.	.	PROPN
ftr-492	596	1	6	6	NUM
ftr-492	596	2	,	,	PUNCT
ftr-492	596	3	§	§	NOUN
ftr-492	596	4	17	17	NUM
ftr-492	596	5	-	-	PUNCT
ftr-492	596	6	702(a)(4	702(a)(4	NUM
ftr-492	596	7	)	)	PUNCT
ftr-492	596	8	(	(	PUNCT
ftr-492	596	9	supp	supp	PROPN
ftr-492	596	10	.	.	PUNCT
ftr-492	596	11	1992	1992	NUM
ftr-492	596	12	)	)	PUNCT
ftr-492	596	13	.	.	PUNCT
ftr-492	597	1	of	of	ADP
ftr-492	597	2	course	course	ADV
ftr-492	597	3	,	,	PUNCT
ftr-492	597	4	if	if	SCONJ
ftr-492	597	5	the	the	DET
ftr-492	597	6	partnership	partnership	NOUN
ftr-492	597	7	agreement	agreement	NOUN
ftr-492	597	8	contemplated	contemplate	VERB
ftr-492	597	9	that	that	SCONJ
ftr-492	597	10	cash	cash	NOUN
ftr-492	597	11	distributions	distribution	NOUN
ftr-492	597	12	would	would	AUX
ftr-492	597	13	be	be	AUX
ftr-492	597	14	made	make	VERB
ftr-492	597	15	directly	directly	ADV
ftr-492	597	16	to	to	ADP
ftr-492	597	17	assignees	assignee	NOUN
ftr-492	597	18	and	and	CCONJ
ftr-492	597	19	it	it	PRON
ftr-492	597	20	permitted	permit	VERB
ftr-492	597	21	assignees	assignee	NOUN
ftr-492	597	22	to	to	PART
ftr-492	597	23	participate	participate	VERB
ftr-492	597	24	in	in	ADP
ftr-492	597	25	partnership	partnership	NOUN
ftr-492	597	26	management	management	NOUN
ftr-492	597	27	,	,	PUNCT
ftr-492	597	28	there	there	PRON
ftr-492	597	29	would	would	AUX
ftr-492	597	30	not	not	PART
ftr-492	597	31	be	be	AUX
ftr-492	597	32	any	any	DET
ftr-492	597	33	substantive	substantive	ADJ
ftr-492	597	34	distinction	distinction	NOUN
ftr-492	597	35	whatsoever	whatsoever	ADV
ftr-492	597	36	between	between	ADP
ftr-492	597	37	an	an	DET
ftr-492	597	38	assignee	assignee	NOUN
ftr-492	597	39	and	and	CCONJ
ftr-492	597	40	a	a	DET
ftr-492	597	41	partner	partner	NOUN
ftr-492	597	42	of	of	ADP
ftr-492	597	43	record	record	NOUN
ftr-492	597	44	and	and	CCONJ
ftr-492	597	45	,	,	PUNCT
ftr-492	597	46	therefore	therefore	ADV
ftr-492	597	47	,	,	PUNCT
ftr-492	597	48	the	the	DET
ftr-492	597	49	partnership	partnership	NOUN
ftr-492	597	50	should	should	AUX
ftr-492	597	51	be	be	AUX
ftr-492	597	52	treated	treat	VERB
ftr-492	597	53	as	as	ADP
ftr-492	597	54	having	have	VERB
ftr-492	597	55	free	free	ADJ
ftr-492	597	56	transferability	transferability	NOUN
ftr-492	597	57	of	of	ADP
ftr-492	597	58	interests	interest	NOUN
ftr-492	597	59	if	if	SCONJ
ftr-492	597	60	the	the	DET
ftr-492	597	61	interests	interest	NOUN
ftr-492	597	62	therein	therein	ADV
ftr-492	597	63	were	be	AUX
ftr-492	597	64	freely	freely	ADV
ftr-492	597	65	assignable	assignable	ADJ
ftr-492	597	66	.	.	PUNCT
ftr-492	598	1	19931	19931	NUM
ftr-492	598	2	florida	florida	PROPN
ftr-492	598	3	tax	tax	PROPN
ftr-492	598	4	review	review	NOUN
ftr-492	598	5	partner	partner	NOUN
ftr-492	598	6	for	for	ADP
ftr-492	598	7	federal	federal	ADJ
ftr-492	598	8	income	income	NOUN
ftr-492	598	9	tax	tax	NOUN
ftr-492	598	10	purposes	purpose	NOUN
ftr-492	598	11	.	.	PUNCT
ftr-492	599	1	"8	"8	NOUN
ftr-492	599	2	thus	thus	ADV
ftr-492	599	3	,	,	PUNCT
ftr-492	599	4	not	not	PART
ftr-492	599	5	only	only	ADV
ftr-492	599	6	does	do	AUX
ftr-492	599	7	the	the	DET
ftr-492	599	8	assignee	assignee	NOUN
ftr-492	599	9	have	have	VERB
ftr-492	599	10	the	the	DET
ftr-492	599	11	substantive	substantive	ADJ
ftr-492	599	12	benefits	benefit	NOUN
ftr-492	599	13	and	and	CCONJ
ftr-492	599	14	burdens	burden	NOUN
ftr-492	599	15	of	of	ADP
ftr-492	599	16	being	be	AUX
ftr-492	599	17	a	a	DET
ftr-492	599	18	partner	partner	NOUN
ftr-492	599	19	,	,	PUNCT
ftr-492	599	20	but	but	CCONJ
ftr-492	599	21	he	he	PRON
ftr-492	599	22	also	also	ADV
ftr-492	599	23	enjoys	enjoy	VERB
ftr-492	599	24	the	the	DET
ftr-492	599	25	tax	tax	NOUN
ftr-492	599	26	attributes	attribute	NOUN
ftr-492	599	27	as	as	ADV
ftr-492	599	28	well	well	ADV
ftr-492	599	29	.	.	PUNCT
ftr-492	600	1	that	that	PRON
ftr-492	600	2	leads	lead	VERB
ftr-492	600	3	to	to	ADP
ftr-492	600	4	the	the	DET
ftr-492	600	5	seemingly	seemingly	ADV
ftr-492	600	6	anomalous	anomalous	ADJ
ftr-492	600	7	result	result	NOUN
ftr-492	600	8	that	that	SCONJ
ftr-492	600	9	a	a	DET
ftr-492	600	10	partnership	partnership	NOUN
ftr-492	600	11	may	may	AUX
ftr-492	600	12	be	be	AUX
ftr-492	600	13	treated	treat	VERB
ftr-492	600	14	as	as	ADP
ftr-492	600	15	lacking	lack	VERB
ftr-492	600	16	free	free	ADJ
ftr-492	600	17	transferability	transferability	NOUN
ftr-492	600	18	even	even	ADV
ftr-492	600	19	though	though	SCONJ
ftr-492	600	20	both	both	DET
ftr-492	600	21	economic	economic	ADJ
ftr-492	600	22	and	and	CCONJ
ftr-492	600	23	tax	tax	NOUN
ftr-492	600	24	ownership	ownership	NOUN
ftr-492	600	25	is	be	AUX
ftr-492	600	26	freely	freely	ADV
ftr-492	600	27	transferable	transferable	ADJ
ftr-492	600	28	by	by	ADP
ftr-492	600	29	assignment	assignment	NOUN
ftr-492	600	30	.	.	PUNCT
ftr-492	601	1	however	however	ADV
ftr-492	601	2	,	,	PUNCT
ftr-492	601	3	it	it	PRON
ftr-492	601	4	is	be	AUX
ftr-492	601	5	interesting	interesting	ADJ
ftr-492	601	6	to	to	PART
ftr-492	601	7	note	note	VERB
ftr-492	601	8	that	that	SCONJ
ftr-492	601	9	most	most	ADJ
ftr-492	601	10	tax	tax	NOUN
ftr-492	601	11	practitioners	practitioner	NOUN
ftr-492	601	12	have	have	AUX
ftr-492	601	13	regarded	regard	VERB
ftr-492	601	14	that	that	DET
ftr-492	601	15	conclusion	conclusion	NOUN
ftr-492	601	16	as	as	ADP
ftr-492	601	17	being	be	AUX
ftr-492	601	18	simply	simply	ADV
ftr-492	601	19	too	too	ADV
ftr-492	601	20	good	good	ADJ
ftr-492	601	21	to	to	PART
ftr-492	601	22	be	be	AUX
ftr-492	601	23	true	true	ADJ
ftr-492	601	24	when	when	SCONJ
ftr-492	601	25	applied	apply	VERB
ftr-492	601	26	to	to	ADP
ftr-492	601	27	"	"	PUNCT
ftr-492	601	28	master	master	VERB
ftr-492	601	29	limited	limit	VERB
ftr-492	601	30	partnerships	partnership	NOUN
ftr-492	601	31	"	"	PUNCT
ftr-492	601	32	where	where	SCONJ
ftr-492	601	33	what	what	PRON
ftr-492	601	34	trades	trade	NOUN
ftr-492	601	35	are	be	AUX
ftr-492	601	36	assignee	assignee	NOUN
ftr-492	601	37	interests	interest	NOUN
ftr-492	601	38	(	(	PUNCT
ftr-492	601	39	or	or	CCONJ
ftr-492	601	40	depository	depository	NOUN
ftr-492	601	41	units	unit	NOUN
ftr-492	601	42	representing	represent	VERB
ftr-492	601	43	assignee	assignee	NOUN
ftr-492	601	44	interests	interest	NOUN
ftr-492	601	45	)	)	PUNCT
ftr-492	601	46	that	that	PRON
ftr-492	601	47	do	do	AUX
ftr-492	601	48	not	not	PART
ftr-492	601	49	result	result	VERB
ftr-492	601	50	in	in	ADP
ftr-492	601	51	the	the	DET
ftr-492	601	52	automatic	automatic	ADJ
ftr-492	601	53	substitution	substitution	NOUN
ftr-492	601	54	of	of	ADP
ftr-492	601	55	the	the	DET
ftr-492	601	56	transferee	transferee	NOUN
ftr-492	601	57	as	as	ADP
ftr-492	601	58	a	a	DET
ftr-492	601	59	partner	partner	NOUN
ftr-492	601	60	of	of	ADP
ftr-492	601	61	record	record	NOUN
ftr-492	601	62	.	.	PUNCT
ftr-492	602	1	9	9	NUM
ftr-492	602	2	one	one	NUM
ftr-492	602	3	argument	argument	NOUN
ftr-492	602	4	that	that	PRON
ftr-492	602	5	can	can	AUX
ftr-492	602	6	be	be	AUX
ftr-492	602	7	made	make	VERB
ftr-492	602	8	as	as	ADP
ftr-492	602	9	to	to	ADP
ftr-492	602	10	why	why	SCONJ
ftr-492	602	11	free	free	ADJ
ftr-492	602	12	assignability	assignability	NOUN
ftr-492	602	13	should	should	AUX
ftr-492	602	14	not	not	PART
ftr-492	602	15	matter	matter	VERB
ftr-492	602	16	for	for	ADP
ftr-492	602	17	purposes	purpose	NOUN
ftr-492	602	18	of	of	ADP
ftr-492	602	19	determining	determine	VERB
ftr-492	602	20	whether	whether	SCONJ
ftr-492	602	21	a	a	DET
ftr-492	602	22	partnership	partnership	NOUN
ftr-492	602	23	has	have	VERB
ftr-492	602	24	freely	freely	ADV
ftr-492	602	25	transferable	transferable	ADJ
ftr-492	602	26	interests	interest	NOUN
ftr-492	602	27	is	be	AUX
ftr-492	602	28	that	that	SCONJ
ftr-492	602	29	it	it	PRON
ftr-492	602	30	may	may	AUX
ftr-492	602	31	be	be	AUX
ftr-492	602	32	impossible	impossible	ADJ
ftr-492	602	33	for	for	SCONJ
ftr-492	602	34	a	a	DET
ftr-492	602	35	partnership	partnership	NOUN
ftr-492	602	36	to	to	PART
ftr-492	602	37	prevent	prevent	VERB
ftr-492	602	38	assignments	assignment	NOUN
ftr-492	602	39	of	of	ADP
ftr-492	602	40	interests	interest	NOUN
ftr-492	602	41	.	.	PUNCT
ftr-492	603	1	the	the	DET
ftr-492	603	2	reason	reason	NOUN
ftr-492	603	3	is	be	AUX
ftr-492	603	4	that	that	SCONJ
ftr-492	603	5	the	the	DET
ftr-492	603	6	law	law	NOUN
ftr-492	603	7	in	in	ADP
ftr-492	603	8	many	many	ADJ
ftr-492	603	9	states	state	NOUN
ftr-492	603	10	is	be	AUX
ftr-492	603	11	(	(	PUNCT
ftr-492	603	12	or	or	CCONJ
ftr-492	603	13	may	may	AUX
ftr-492	603	14	be	be	AUX
ftr-492	603	15	)	)	PUNCT
ftr-492	603	16	that	that	SCONJ
ftr-492	603	17	restrictions	restriction	NOUN
ftr-492	603	18	on	on	ADP
ftr-492	603	19	the	the	DET
ftr-492	603	20	transfer	transfer	NOUN
ftr-492	603	21	of	of	ADP
ftr-492	603	22	partnership	partnership	NOUN
ftr-492	603	23	interests	interest	NOUN
ftr-492	603	24	that	that	PRON
ftr-492	603	25	are	be	AUX
ftr-492	603	26	contained	contain	VERB
ftr-492	603	27	in	in	ADP
ftr-492	603	28	a	a	DET
ftr-492	603	29	partnership	partnership	NOUN
ftr-492	603	30	agreement	agreement	NOUN
ftr-492	603	31	,	,	PUNCT
ftr-492	603	32	regardless	regardless	ADV
ftr-492	603	33	of	of	ADP
ftr-492	603	34	how	how	SCONJ
ftr-492	603	35	absolute	absolute	ADJ
ftr-492	603	36	,	,	PUNCT
ftr-492	603	37	are	be	AUX
ftr-492	603	38	unenforceable	unenforceable	ADJ
ftr-492	603	39	as	as	ADP
ftr-492	603	40	between	between	ADP
ftr-492	603	41	a	a	DET
ftr-492	603	42	transferor	transferor	NOUN
ftr-492	603	43	and	and	CCONJ
ftr-492	603	44	a	a	DET
ftr-492	603	45	transferee	transferee	NOUN
ftr-492	603	46	of	of	ADP
ftr-492	603	47	a	a	DET
ftr-492	603	48	partnership	partnership	NOUN
ftr-492	603	49	interest.9	interest.9	NOUN
ftr-492	603	50	"	"	PUNCT
ftr-492	603	51	hence	hence	ADV
ftr-492	603	52	,	,	PUNCT
ftr-492	603	53	even	even	ADV
ftr-492	603	54	though	though	SCONJ
ftr-492	603	55	the	the	DET
ftr-492	603	56	partnership	partnership	NOUN
ftr-492	603	57	would	would	AUX
ftr-492	603	58	not	not	PART
ftr-492	603	59	recognize	recognize	VERB
ftr-492	603	60	the	the	DET
ftr-492	603	61	transfer	transfer	NOUN
ftr-492	603	62	,	,	PUNCT
ftr-492	603	63	the	the	DET
ftr-492	603	64	transferor	transferor	NOUN
ftr-492	603	65	could	could	AUX
ftr-492	603	66	still	still	ADV
ftr-492	603	67	confer	confer	VERB
ftr-492	603	68	the	the	DET
ftr-492	603	69	substantive	substantive	ADJ
ftr-492	603	70	benefits	benefit	NOUN
ftr-492	603	71	and	and	CCONJ
ftr-492	603	72	burdens	burden	NOUN
ftr-492	603	73	of	of	ADP
ftr-492	603	74	ownership	ownership	NOUN
ftr-492	603	75	on	on	ADP
ftr-492	603	76	the	the	DET
ftr-492	603	77	transferee	transferee	NOUN
ftr-492	603	78	in	in	ADP
ftr-492	603	79	essentially	essentially	ADV
ftr-492	603	80	the	the	DET
ftr-492	603	81	same	same	ADJ
ftr-492	603	82	manner	manner	NOUN
ftr-492	603	83	as	as	ADP
ftr-492	603	84	where	where	SCONJ
ftr-492	603	85	assignments	assignment	NOUN
ftr-492	603	86	are	be	AUX
ftr-492	603	87	specifically	specifically	ADV
ftr-492	603	88	authorized	authorize	VERB
ftr-492	603	89	under	under	ADP
ftr-492	603	90	the	the	DET
ftr-492	603	91	partnership	partnership	NOUN
ftr-492	603	92	agreement	agreement	NOUN
ftr-492	603	93	.	.	PUNCT
ftr-492	604	1	thus	thus	ADV
ftr-492	604	2	,	,	PUNCT
ftr-492	604	3	if	if	SCONJ
ftr-492	604	4	the	the	DET
ftr-492	604	5	ability	ability	NOUN
ftr-492	604	6	to	to	PART
ftr-492	604	7	assign	assign	VERB
ftr-492	604	8	were	be	AUX
ftr-492	604	9	the	the	DET
ftr-492	604	10	key	key	NOUN
ftr-492	604	11	to	to	AUX
ftr-492	604	12	free	free	ADJ
ftr-492	604	13	transferability	transferability	NOUN
ftr-492	604	14	,	,	PUNCT
ftr-492	604	15	partnerships	partnership	NOUN
ftr-492	604	16	in	in	ADP
ftr-492	604	17	such	such	ADJ
ftr-492	604	18	states	state	NOUN
ftr-492	604	19	might	might	AUX
ftr-492	604	20	have	have	VERB
ftr-492	604	21	a	a	DET
ftr-492	604	22	real	real	ADJ
ftr-492	604	23	problem	problem	NOUN
ftr-492	604	24	where	where	SCONJ
ftr-492	604	25	partnership	partnership	NOUN
ftr-492	604	26	status	status	NOUN
ftr-492	604	27	depended	depend	VERB
ftr-492	604	28	upon	upon	SCONJ
ftr-492	604	29	the	the	DET
ftr-492	604	30	absence	absence	NOUN
ftr-492	604	31	of	of	ADP
ftr-492	604	32	free	free	ADJ
ftr-492	604	33	transferability	transferability	NOUN
ftr-492	604	34	.	.	PUNCT
ftr-492	605	1	4	4	X
ftr-492	605	2	.	.	X
ftr-492	605	3	multiple	multiple	ADJ
ftr-492	605	4	mild	mild	ADJ
ftr-492	605	5	limitations.-as	limitations.-as	NOUN
ftr-492	605	6	indicated	indicate	VERB
ftr-492	605	7	above	above	ADV
ftr-492	605	8	,	,	PUNCT
ftr-492	605	9	a	a	DET
ftr-492	605	10	transfer	transfer	NOUN
ftr-492	605	11	limitation	limitation	NOUN
ftr-492	605	12	is	be	AUX
ftr-492	605	13	not	not	PART
ftr-492	605	14	sufficient	sufficient	ADJ
ftr-492	605	15	to	to	PART
ftr-492	605	16	cause	cause	VERB
ftr-492	605	17	an	an	DET
ftr-492	605	18	entity	entity	NOUN
ftr-492	605	19	to	to	PART
ftr-492	605	20	be	be	AUX
ftr-492	605	21	treated	treat	VERB
ftr-492	605	22	as	as	ADP
ftr-492	605	23	not	not	PART
ftr-492	605	24	having	have	VERB
ftr-492	605	25	the	the	DET
ftr-492	605	26	corporate	corporate	ADJ
ftr-492	605	27	characteristic	characteristic	NOUN
ftr-492	605	28	of	of	ADP
ftr-492	605	29	free	free	ADJ
ftr-492	605	30	transferability	transferability	NOUN
ftr-492	605	31	of	of	ADP
ftr-492	605	32	interests	interest	NOUN
ftr-492	605	33	if	if	SCONJ
ftr-492	605	34	all	all	PRON
ftr-492	605	35	it	it	PRON
ftr-492	605	36	does	do	VERB
ftr-492	605	37	is	be	AUX
ftr-492	605	38	require	require	VERB
ftr-492	605	39	the	the	DET
ftr-492	605	40	general	general	ADJ
ftr-492	605	41	partner	partner	NOUN
ftr-492	605	42	's	's	PART
ftr-492	605	43	reasonable	reasonable	ADJ
ftr-492	605	44	consent	consent	NOUN
ftr-492	605	45	to	to	ADP
ftr-492	605	46	a	a	DET
ftr-492	605	47	proposed	propose	VERB
ftr-492	605	48	transfer	transfer	NOUN
ftr-492	605	49	,	,	PUNCT
ftr-492	605	50	restrict	restrict	VERB
ftr-492	605	51	88	88	NUM
ftr-492	605	52	.	.	PUNCT
ftr-492	606	1	see	see	VERB
ftr-492	606	2	rev	rev	PROPN
ftr-492	606	3	.	.	PROPN
ftr-492	606	4	rul	rul	PROPN
ftr-492	606	5	.	.	PUNCT
ftr-492	607	1	77	77	NUM
ftr-492	607	2	-	-	SYM
ftr-492	607	3	137	137	NUM
ftr-492	607	4	,	,	PUNCT
ftr-492	607	5	1977	1977	NUM
ftr-492	607	6	-	-	SYM
ftr-492	607	7	1	1	NUM
ftr-492	607	8	c.b	c.b	PROPN
ftr-492	607	9	.	.	PROPN
ftr-492	607	10	178	178	NUM
ftr-492	607	11	;	;	PUNCT
ftr-492	607	12	g.c.m	g.c.m	ADJ
ftr-492	607	13	.	.	PROPN
ftr-492	607	14	36960	36960	NUM
ftr-492	607	15	(	(	PUNCT
ftr-492	607	16	dec	dec	PROPN
ftr-492	607	17	.	.	PROPN
ftr-492	607	18	20	20	NUM
ftr-492	607	19	,	,	PUNCT
ftr-492	607	20	1976	1976	NUM
ftr-492	607	21	)	)	PUNCT
ftr-492	608	1	(	(	PUNCT
ftr-492	608	2	discussing	discuss	VERB
ftr-492	608	3	rev	rev	PROPN
ftr-492	608	4	.	.	PUNCT
ftr-492	608	5	rul	rul	NOUN
ftr-492	608	6	.	.	PUNCT
ftr-492	609	1	77	77	NUM
ftr-492	609	2	-	-	SYM
ftr-492	609	3	137	137	NUM
ftr-492	609	4	)	)	PUNCT
ftr-492	610	1	;	;	PUNCT
ftr-492	610	2	priv	priv	PROPN
ftr-492	610	3	.	.	PUNCT
ftr-492	610	4	let	let	VERB
ftr-492	610	5	.	.	PUNCT
ftr-492	611	1	rul	rul	NOUN
ftr-492	611	2	.	.	PUNCT
ftr-492	611	3	8743083	8743083	NUM
ftr-492	611	4	(	(	PUNCT
ftr-492	611	5	july	july	PROPN
ftr-492	611	6	30	30	NUM
ftr-492	611	7	,	,	PUNCT
ftr-492	611	8	1987	1987	NUM
ftr-492	611	9	)	)	PUNCT
ftr-492	611	10	;	;	PUNCT
ftr-492	612	1	priv	priv	PROPN
ftr-492	612	2	.	.	PUNCT
ftr-492	613	1	let	let	VERB
ftr-492	613	2	.	.	PUNCT
ftr-492	614	1	rul	rul	PROPN
ftr-492	614	2	.	.	PUNCT
ftr-492	614	3	8642050	8642050	NUM
ftr-492	614	4	(	(	PUNCT
ftr-492	614	5	july	july	PROPN
ftr-492	614	6	18	18	NUM
ftr-492	614	7	,	,	PUNCT
ftr-492	614	8	1986	1986	NUM
ftr-492	614	9	)	)	PUNCT
ftr-492	614	10	;	;	PUNCT
ftr-492	615	1	priv	priv	PROPN
ftr-492	615	2	.	.	PUNCT
ftr-492	616	1	let	let	VERB
ftr-492	616	2	.	.	PUNCT
ftr-492	617	1	rul	rul	NOUN
ftr-492	617	2	.	.	PROPN
ftr-492	617	3	8636019	8636019	NUM
ftr-492	617	4	(	(	PUNCT
ftr-492	617	5	june	june	PROPN
ftr-492	617	6	3	3	NUM
ftr-492	617	7	,	,	PUNCT
ftr-492	617	8	1986	1986	NUM
ftr-492	617	9	)	)	PUNCT
ftr-492	617	10	;	;	PUNCT
ftr-492	618	1	priv	priv	PROPN
ftr-492	618	2	.	.	PUNCT
ftr-492	619	1	let	let	VERB
ftr-492	619	2	.	.	PUNCT
ftr-492	620	1	rul	rul	NOUN
ftr-492	620	2	.	.	PROPN
ftr-492	620	3	8602062	8602062	NUM
ftr-492	620	4	(	(	PUNCT
ftr-492	620	5	oct	oct	PROPN
ftr-492	620	6	.	.	PROPN
ftr-492	620	7	17	17	NUM
ftr-492	620	8	,	,	PUNCT
ftr-492	620	9	1985	1985	NUM
ftr-492	620	10	)	)	PUNCT
ftr-492	620	11	;	;	PUNCT
ftr-492	621	1	priv	priv	PROPN
ftr-492	621	2	.	.	PUNCT
ftr-492	622	1	let	let	VERB
ftr-492	622	2	.	.	PUNCT
ftr-492	623	1	rul	rul	NOUN
ftr-492	623	2	.	.	PUNCT
ftr-492	623	3	8524070	8524070	NUM
ftr-492	623	4	(	(	PUNCT
ftr-492	623	5	mar	mar	PROPN
ftr-492	623	6	.	.	PROPN
ftr-492	623	7	20	20	NUM
ftr-492	623	8	,	,	PUNCT
ftr-492	623	9	1985	1985	NUM
ftr-492	623	10	)	)	PUNCT
ftr-492	623	11	;	;	PUNCT
ftr-492	624	1	priv	priv	PROPN
ftr-492	624	2	.	.	PUNCT
ftr-492	625	1	let	let	VERB
ftr-492	625	2	.	.	PUNCT
ftr-492	626	1	rul	rul	PROPN
ftr-492	626	2	.	.	PROPN
ftr-492	626	3	8520105	8520105	NUM
ftr-492	626	4	(	(	PUNCT
ftr-492	626	5	feb	feb	PROPN
ftr-492	626	6	.	.	PROPN
ftr-492	626	7	21	21	NUM
ftr-492	626	8	,	,	PUNCT
ftr-492	626	9	1985	1985	NUM
ftr-492	626	10	)	)	PUNCT
ftr-492	626	11	;	;	PUNCT
ftr-492	627	1	priv	priv	PROPN
ftr-492	627	2	.	.	PUNCT
ftr-492	628	1	let	let	VERB
ftr-492	628	2	.	.	PUNCT
ftr-492	629	1	rul	rul	NOUN
ftr-492	629	2	.	.	PUNCT
ftr-492	630	1	8440081	8440081	NUM
ftr-492	630	2	(	(	PUNCT
ftr-492	630	3	july	july	PROPN
ftr-492	630	4	6	6	NUM
ftr-492	630	5	,	,	PUNCT
ftr-492	630	6	1984	1984	NUM
ftr-492	630	7	)	)	PUNCT
ftr-492	630	8	;	;	PUNCT
ftr-492	631	1	priv	priv	PROPN
ftr-492	631	2	.	.	PUNCT
ftr-492	632	1	let	let	VERB
ftr-492	632	2	.	.	PUNCT
ftr-492	633	1	rul	rul	NOUN
ftr-492	633	2	.	.	PUNCT
ftr-492	633	3	8434047	8434047	NUM
ftr-492	633	4	(	(	PUNCT
ftr-492	633	5	may	may	PROPN
ftr-492	633	6	21	21	NUM
ftr-492	633	7	,	,	PUNCT
ftr-492	633	8	1984	1984	NUM
ftr-492	633	9	)	)	PUNCT
ftr-492	633	10	;	;	PUNCT
ftr-492	634	1	priv	priv	PROPN
ftr-492	634	2	.	.	PUNCT
ftr-492	635	1	let	let	VERB
ftr-492	635	2	.	.	PUNCT
ftr-492	636	1	rul	rul	NOUN
ftr-492	636	2	.	.	PUNCT
ftr-492	636	3	8427073	8427073	NUM
ftr-492	636	4	(	(	PUNCT
ftr-492	636	5	apr	apr	NOUN
ftr-492	636	6	.	.	PROPN
ftr-492	636	7	3	3	NUM
ftr-492	636	8	,	,	PUNCT
ftr-492	636	9	1984	1984	NUM
ftr-492	636	10	)	)	PUNCT
ftr-492	636	11	;	;	PUNCT
ftr-492	637	1	priv	priv	PROPN
ftr-492	637	2	.	.	PUNCT
ftr-492	638	1	let	let	VERB
ftr-492	638	2	.	.	PUNCT
ftr-492	639	1	rul	rul	AUX
ftr-492	639	2	.	.	PUNCT
ftr-492	639	3	8350033	8350033	NUM
ftr-492	639	4	(	(	PUNCT
ftr-492	639	5	sept	sept	PROPN
ftr-492	639	6	.	.	PROPN
ftr-492	639	7	9	9	NUM
ftr-492	639	8	,	,	PUNCT
ftr-492	639	9	1983	1983	NUM
ftr-492	639	10	)	)	PUNCT
ftr-492	639	11	;	;	PUNCT
ftr-492	639	12	and	and	CCONJ
ftr-492	639	13	priv	priv	PROPN
ftr-492	639	14	.	.	PUNCT
ftr-492	639	15	let	let	VERB
ftr-492	639	16	.	.	PUNCT
ftr-492	640	1	rul	rul	NOUN
ftr-492	640	2	.	.	PUNCT
ftr-492	640	3	8229034	8229034	NUM
ftr-492	640	4	(	(	PUNCT
ftr-492	640	5	apr	apr	PROPN
ftr-492	640	6	.	.	PROPN
ftr-492	640	7	20	20	NUM
ftr-492	640	8	,	,	PUNCT
ftr-492	640	9	1982	1982	NUM
ftr-492	640	10	)	)	PUNCT
ftr-492	640	11	;	;	PUNCT
ftr-492	641	1	cf	cf	X
ftr-492	641	2	.	.	PUNCT
ftr-492	642	1	evans	evans	PROPN
ftr-492	642	2	v.	v.	PROPN
ftr-492	642	3	commissioner	commissioner	PROPN
ftr-492	642	4	,	,	PUNCT
ftr-492	642	5	447	447	NUM
ftr-492	642	6	f.2d	f.2d	ADP
ftr-492	642	7	547	547	NUM
ftr-492	642	8	(	(	PUNCT
ftr-492	642	9	7th	7th	ADJ
ftr-492	642	10	cir	cir	NOUN
ftr-492	642	11	.	.	PROPN
ftr-492	642	12	1971	1971	NUM
ftr-492	642	13	)	)	PUNCT
ftr-492	642	14	(	(	PUNCT
ftr-492	642	15	holding	hold	VERB
ftr-492	642	16	a	a	DET
ftr-492	642	17	transferor	transferor	NOUN
ftr-492	642	18	of	of	ADP
ftr-492	642	19	his	his	PRON
ftr-492	642	20	entire	entire	ADJ
ftr-492	642	21	interest	interest	NOUN
ftr-492	642	22	in	in	ADP
ftr-492	642	23	partnership	partnership	NOUN
ftr-492	642	24	to	to	PART
ftr-492	642	25	no	no	ADV
ftr-492	642	26	longer	long	ADV
ftr-492	642	27	be	be	AUX
ftr-492	642	28	a	a	DET
ftr-492	642	29	partner	partner	NOUN
ftr-492	642	30	for	for	ADP
ftr-492	642	31	federal	federal	ADJ
ftr-492	642	32	income	income	NOUN
ftr-492	642	33	tax	tax	NOUN
ftr-492	642	34	purposes	purpose	NOUN
ftr-492	642	35	)	)	PUNCT
ftr-492	642	36	.	.	PUNCT
ftr-492	643	1	89	89	NUM
ftr-492	643	2	.	.	PUNCT
ftr-492	644	1	see	see	VERB
ftr-492	644	2	,	,	PUNCT
ftr-492	644	3	e.g.	e.g.	ADV
ftr-492	644	4	,	,	PUNCT
ftr-492	644	5	the	the	DET
ftr-492	644	6	prospectuses	prospectus	NOUN
ftr-492	644	7	for	for	ADP
ftr-492	644	8	:	:	PUNCT
ftr-492	644	9	de	de	PROPN
ftr-492	644	10	laurentiis	laurentiis	PROPN
ftr-492	644	11	film	film	NOUN
ftr-492	644	12	partners	partner	VERB
ftr-492	644	13	l.p	l.p	PROPN
ftr-492	644	14	.	.	PROPN
ftr-492	645	1	(	(	PUNCT
ftr-492	645	2	dated	date	VERB
ftr-492	645	3	feb	feb	PROPN
ftr-492	645	4	.	.	PROPN
ftr-492	645	5	27	27	NUM
ftr-492	645	6	,	,	PUNCT
ftr-492	645	7	1987	1987	NUM
ftr-492	645	8	)	)	PUNCT
ftr-492	645	9	;	;	PUNCT
ftr-492	645	10	eqk	eqk	NOUN
ftr-492	645	11	green	green	ADJ
ftr-492	645	12	acres	acre	NOUN
ftr-492	645	13	,	,	PUNCT
ftr-492	645	14	l.p	l.p	PROPN
ftr-492	645	15	.	.	PROPN
ftr-492	645	16	(	(	PUNCT
ftr-492	645	17	dated	date	VERB
ftr-492	645	18	aug	aug	PROPN
ftr-492	645	19	.	.	PROPN
ftr-492	645	20	20	20	NUM
ftr-492	645	21	,	,	PUNCT
ftr-492	645	22	1986	1986	NUM
ftr-492	645	23	)	)	PUNCT
ftr-492	645	24	;	;	PUNCT
ftr-492	645	25	falcon	falcon	NOUN
ftr-492	645	26	cable	cable	NOUN
ftr-492	645	27	systems	system	NOUN
ftr-492	645	28	company	company	NOUN
ftr-492	645	29	(	(	PUNCT
ftr-492	645	30	dated	date	VERB
ftr-492	645	31	dec	dec	PROPN
ftr-492	645	32	.	.	PROPN
ftr-492	645	33	23	23	NUM
ftr-492	645	34	,	,	PUNCT
ftr-492	645	35	1986	1986	NUM
ftr-492	645	36	)	)	PUNCT
ftr-492	645	37	.	.	PUNCT
ftr-492	646	1	the	the	DET
ftr-492	646	2	tax	tax	NOUN
ftr-492	646	3	opinions	opinion	NOUN
ftr-492	646	4	for	for	ADP
ftr-492	646	5	these	these	DET
ftr-492	646	6	master	master	NOUN
ftr-492	646	7	limited	limit	VERB
ftr-492	646	8	partnerships	partnership	NOUN
ftr-492	646	9	did	do	AUX
ftr-492	646	10	not	not	PART
ftr-492	646	11	seem	seem	VERB
ftr-492	646	12	to	to	PART
ftr-492	646	13	rely	rely	VERB
ftr-492	646	14	on	on	ADP
ftr-492	646	15	the	the	DET
ftr-492	646	16	absence	absence	NOUN
ftr-492	646	17	of	of	ADP
ftr-492	646	18	free	free	ADJ
ftr-492	646	19	transferability	transferability	NOUN
ftr-492	646	20	.	.	PUNCT
ftr-492	647	1	90	90	NUM
ftr-492	647	2	.	.	PUNCT
ftr-492	648	1	see	see	VERB
ftr-492	648	2	,	,	PUNCT
ftr-492	648	3	e.g.	e.g.	ADV
ftr-492	648	4	,	,	PUNCT
ftr-492	648	5	trubowitch	trubowitch	NOUN
ftr-492	648	6	v.	v.	ADP
ftr-492	648	7	riverbank	riverbank	PROPN
ftr-492	648	8	canning	canning	PROPN
ftr-492	648	9	co.	co.	PROPN
ftr-492	648	10	,	,	PUNCT
ftr-492	648	11	182	182	NUM
ftr-492	648	12	p.2d	p.2d	SYM
ftr-492	648	13	182	182	NUM
ftr-492	648	14	(	(	PUNCT
ftr-492	648	15	cal	cal	NUM
ftr-492	648	16	.	.	PUNCT
ftr-492	648	17	1947	1947	NUM
ftr-492	648	18	)	)	PUNCT
ftr-492	648	19	and	and	CCONJ
ftr-492	648	20	rosenthal	rosenthal	PROPN
ftr-492	648	21	v.	v.	ADP
ftr-492	648	22	landau	landau	NOUN
ftr-492	649	1	,	,	PUNCT
ftr-492	649	2	202	202	NUM
ftr-492	649	3	p.2d	p.2d	SYM
ftr-492	649	4	810	810	NUM
ftr-492	649	5	(	(	PUNCT
ftr-492	649	6	cal	cal	X
ftr-492	649	7	.	.	PUNCT
ftr-492	649	8	dist	dist	NOUN
ftr-492	649	9	.	.	PUNCT
ftr-492	650	1	ct	ct	PROPN
ftr-492	650	2	.	.	PUNCT
ftr-492	651	1	app	app	PROPN
ftr-492	651	2	.	.	PROPN
ftr-492	651	3	1949	1949	NUM
ftr-492	651	4	)	)	PUNCT
ftr-492	652	1	for	for	ADP
ftr-492	652	2	california	california	PROPN
ftr-492	652	3	authority	authority	PROPN
ftr-492	652	4	limiting	limit	VERB
ftr-492	652	5	the	the	DET
ftr-492	652	6	enforceability	enforceability	NOUN
ftr-492	652	7	of	of	ADP
ftr-492	652	8	restrictions	restriction	NOUN
ftr-492	652	9	on	on	ADP
ftr-492	652	10	assignments	assignment	NOUN
ftr-492	652	11	of	of	ADP
ftr-492	652	12	contract	contract	NOUN
ftr-492	652	13	rights	right	NOUN
ftr-492	652	14	.	.	PUNCT
ftr-492	653	1	nvot	nvot	PROPN
ftr-492	653	2	1:4	1:4	NUM
ftr-492	653	3	lingering	linger	VERB
ftr-492	653	4	partnership	partnership	NOUN
ftr-492	653	5	classification	classification	NOUN
ftr-492	653	6	issues	issue	NOUN
ftr-492	653	7	the	the	DET
ftr-492	653	8	class	class	NOUN
ftr-492	653	9	of	of	ADP
ftr-492	653	10	eligible	eligible	ADJ
ftr-492	653	11	transferees	transferee	NOUN
ftr-492	653	12	or	or	CCONJ
ftr-492	653	13	impose	impose	VERB
ftr-492	653	14	a	a	DET
ftr-492	653	15	right	right	NOUN
ftr-492	653	16	of	of	ADP
ftr-492	653	17	first	first	ADJ
ftr-492	653	18	offer.9	offer.9	PROPN
ftr-492	653	19	that	that	PRON
ftr-492	653	20	leads	lead	VERB
ftr-492	653	21	to	to	ADP
ftr-492	653	22	the	the	DET
ftr-492	653	23	obvious	obvious	ADJ
ftr-492	653	24	question	question	NOUN
ftr-492	653	25	of	of	ADP
ftr-492	653	26	whether	whether	SCONJ
ftr-492	653	27	the	the	DET
ftr-492	653	28	imposition	imposition	NOUN
ftr-492	653	29	of	of	ADP
ftr-492	653	30	more	more	ADJ
ftr-492	653	31	than	than	ADP
ftr-492	653	32	one	one	NUM
ftr-492	653	33	such	such	ADJ
ftr-492	653	34	mild	mild	ADJ
ftr-492	653	35	transfer	transfer	NOUN
ftr-492	653	36	limitation	limitation	NOUN
ftr-492	653	37	would	would	AUX
ftr-492	653	38	cause	cause	VERB
ftr-492	653	39	the	the	DET
ftr-492	653	40	entity	entity	NOUN
ftr-492	653	41	to	to	PART
ftr-492	653	42	be	be	AUX
ftr-492	653	43	treated	treat	VERB
ftr-492	653	44	as	as	ADP
ftr-492	653	45	not	not	PART
ftr-492	653	46	having	have	VERB
ftr-492	653	47	the	the	DET
ftr-492	653	48	corporate	corporate	ADJ
ftr-492	653	49	characteristic	characteristic	NOUN
ftr-492	653	50	of	of	ADP
ftr-492	653	51	free	free	ADJ
ftr-492	653	52	transferability	transferability	NOUN
ftr-492	653	53	of	of	ADP
ftr-492	653	54	interests	interest	NOUN
ftr-492	653	55	.	.	PUNCT
ftr-492	654	1	surprisingly	surprisingly	ADV
ftr-492	654	2	,	,	PUNCT
ftr-492	654	3	there	there	PRON
ftr-492	654	4	is	be	VERB
ftr-492	654	5	virtually	virtually	ADV
ftr-492	654	6	no	no	DET
ftr-492	654	7	authority	authority	NOUN
ftr-492	654	8	or	or	CCONJ
ftr-492	654	9	even	even	ADV
ftr-492	654	10	commentary	commentary	NOUN
ftr-492	654	11	on	on	ADP
ftr-492	654	12	this	this	DET
ftr-492	654	13	issue	issue	NOUN
ftr-492	654	14	.	.	PUNCT
ftr-492	655	1	the	the	DET
ftr-492	655	2	larson	larson	PROPN
ftr-492	655	3	case	case	NOUN
ftr-492	655	4	involved	involve	VERB
ftr-492	655	5	two	two	NUM
ftr-492	655	6	mild	mild	ADJ
ftr-492	655	7	limitations	limitation	NOUN
ftr-492	655	8	-	-	PUNCT
ftr-492	655	9	a	a	DET
ftr-492	655	10	reasonable	reasonable	ADJ
ftr-492	655	11	consent	consent	NOUN
ftr-492	655	12	requirement	requirement	NOUN
ftr-492	655	13	and	and	CCONJ
ftr-492	655	14	a	a	DET
ftr-492	655	15	very	very	ADV
ftr-492	655	16	limited	limited	ADJ
ftr-492	655	17	right	right	NOUN
ftr-492	655	18	of	of	ADP
ftr-492	655	19	first	first	ADJ
ftr-492	655	20	offer	offer	NOUN
ftr-492	655	21	-	-	PUNCT
ftr-492	655	22	but	but	CCONJ
ftr-492	655	23	the	the	DET
ftr-492	655	24	former	former	ADJ
ftr-492	655	25	only	only	ADV
ftr-492	655	26	applied	apply	VERB
ftr-492	655	27	to	to	ADP
ftr-492	655	28	transfers	transfer	NOUN
ftr-492	655	29	of	of	ADP
ftr-492	655	30	profits	profit	NOUN
ftr-492	655	31	interests	interest	NOUN
ftr-492	655	32	and	and	CCONJ
ftr-492	655	33	the	the	DET
ftr-492	655	34	latter	latter	ADJ
ftr-492	655	35	only	only	ADV
ftr-492	655	36	applied	apply	VERB
ftr-492	655	37	to	to	ADP
ftr-492	655	38	transfers	transfer	NOUN
ftr-492	655	39	of	of	ADP
ftr-492	655	40	capital	capital	NOUN
ftr-492	655	41	interests.92	interests.92	PROPN
ftr-492	655	42	thus	thus	ADV
ftr-492	655	43	,	,	PUNCT
ftr-492	655	44	the	the	DET
ftr-492	655	45	court	court	NOUN
ftr-492	655	46	easily	easily	ADV
ftr-492	655	47	concluded	conclude	VERB
ftr-492	655	48	that	that	SCONJ
ftr-492	655	49	the	the	DET
ftr-492	655	50	partnership	partnership	NOUN
ftr-492	655	51	had	have	VERB
ftr-492	655	52	the	the	DET
ftr-492	655	53	characteristic	characteristic	NOUN
ftr-492	655	54	of	of	ADP
ftr-492	655	55	free	free	ADJ
ftr-492	655	56	transferability	transferability	NOUN
ftr-492	655	57	of	of	ADP
ftr-492	655	58	interests	interest	NOUN
ftr-492	655	59	.	.	PUNCT
ftr-492	656	1	this	this	DET
ftr-492	656	2	issue	issue	NOUN
ftr-492	656	3	also	also	ADV
ftr-492	656	4	was	be	AUX
ftr-492	656	5	addressed	address	VERB
ftr-492	656	6	in	in	ADP
ftr-492	656	7	a	a	DET
ftr-492	656	8	recent	recent	ADJ
ftr-492	656	9	private	private	ADJ
ftr-492	656	10	letter	letter	NOUN
ftr-492	656	11	ruling.93	ruling.93	NOUN
ftr-492	656	12	the	the	DET
ftr-492	656	13	ruling	ruling	NOUN
ftr-492	656	14	involved	involve	VERB
ftr-492	656	15	a	a	DET
ftr-492	656	16	german	german	ADJ
ftr-492	656	17	gesellschaft	gesellschaft	NOUN
ftr-492	656	18	mit	mit	PROPN
ftr-492	656	19	beschrantker	beschrantker	PROPN
ftr-492	656	20	haftung	haftung	PROPN
ftr-492	656	21	(	(	PUNCT
ftr-492	656	22	"	"	PUNCT
ftr-492	656	23	gmbh	gmbh	NOUN
ftr-492	656	24	"	"	PUNCT
ftr-492	656	25	)	)	PUNCT
ftr-492	656	26	whose	whose	DET
ftr-492	656	27	shares	share	NOUN
ftr-492	656	28	could	could	AUX
ftr-492	656	29	not	not	PART
ftr-492	656	30	be	be	AUX
ftr-492	656	31	transferred	transfer	VERB
ftr-492	656	32	without	without	ADP
ftr-492	656	33	the	the	DET
ftr-492	656	34	transferor	transferor	NOUN
ftr-492	656	35	first	first	ADV
ftr-492	656	36	offering	offer	VERB
ftr-492	656	37	them	they	PRON
ftr-492	656	38	for	for	ADP
ftr-492	656	39	sale	sale	NOUN
ftr-492	656	40	to	to	ADP
ftr-492	656	41	the	the	DET
ftr-492	656	42	other	other	ADJ
ftr-492	656	43	members	member	NOUN
ftr-492	656	44	and	and	CCONJ
ftr-492	656	45	,	,	PUNCT
ftr-492	656	46	if	if	SCONJ
ftr-492	656	47	they	they	PRON
ftr-492	656	48	chose	choose	VERB
ftr-492	656	49	not	not	PART
ftr-492	656	50	to	to	PART
ftr-492	656	51	purchase	purchase	VERB
ftr-492	656	52	the	the	DET
ftr-492	656	53	shares	share	NOUN
ftr-492	656	54	,	,	PUNCT
ftr-492	656	55	obtaining	obtain	VERB
ftr-492	656	56	their	their	PRON
ftr-492	656	57	consent	consent	NOUN
ftr-492	656	58	to	to	ADP
ftr-492	656	59	the	the	DET
ftr-492	656	60	transfer	transfer	NOUN
ftr-492	656	61	(	(	PUNCT
ftr-492	656	62	which	which	PRON
ftr-492	656	63	could	could	AUX
ftr-492	656	64	not	not	PART
ftr-492	656	65	be	be	AUX
ftr-492	656	66	unreasonably	unreasonably	ADV
ftr-492	656	67	withheld	withhold	VERB
ftr-492	656	68	)	)	PUNCT
ftr-492	656	69	.	.	PUNCT
ftr-492	657	1	the	the	DET
ftr-492	657	2	service	service	NOUN
ftr-492	657	3	ruled	rule	VERB
ftr-492	657	4	that	that	SCONJ
ftr-492	657	5	the	the	DET
ftr-492	657	6	gmbh	gmbh	NOUN
ftr-492	657	7	lacked	lack	VERB
ftr-492	657	8	free	free	ADJ
ftr-492	657	9	transferability	transferability	NOUN
ftr-492	657	10	of	of	ADP
ftr-492	657	11	interests	interest	NOUN
ftr-492	657	12	because	because	SCONJ
ftr-492	657	13	of	of	ADP
ftr-492	657	14	that	that	DET
ftr-492	657	15	double	double	ADJ
ftr-492	657	16	limitation	limitation	NOUN
ftr-492	657	17	,	,	PUNCT
ftr-492	657	18	even	even	ADV
ftr-492	657	19	though	though	SCONJ
ftr-492	657	20	neither	neither	DET
ftr-492	657	21	limitation	limitation	NOUN
ftr-492	657	22	individually	individually	ADV
ftr-492	657	23	would	would	AUX
ftr-492	657	24	have	have	AUX
ftr-492	657	25	been	be	AUX
ftr-492	657	26	sufficient	sufficient	ADJ
ftr-492	657	27	.	.	PUNCT
ftr-492	658	1	finally	finally	ADV
ftr-492	658	2	,	,	PUNCT
ftr-492	658	3	the	the	DET
ftr-492	658	4	reit	reit	PROPN
ftr-492	658	5	authority	authority	NOUN
ftr-492	658	6	discussed	discuss	VERB
ftr-492	658	7	earlier	early	ADV
ftr-492	658	8	'	'	PUNCT
ftr-492	658	9	would	would	AUX
ftr-492	658	10	seem	seem	VERB
ftr-492	658	11	instructive	instructive	ADJ
ftr-492	658	12	,	,	PUNCT
ftr-492	658	13	as	as	SCONJ
ftr-492	658	14	it	it	PRON
ftr-492	658	15	would	would	AUX
ftr-492	658	16	suggest	suggest	VERB
ftr-492	658	17	that	that	SCONJ
ftr-492	658	18	any	any	DET
ftr-492	658	19	mild	mild	ADJ
ftr-492	658	20	transfer	transfer	NOUN
ftr-492	658	21	limitation	limitation	NOUN
ftr-492	658	22	and	and	CCONJ
ftr-492	658	23	,	,	PUNCT
ftr-492	658	24	a	a	DET
ftr-492	658	25	fortiori	fortiori	X
ftr-492	658	26	,	,	PUNCT
ftr-492	658	27	a	a	DET
ftr-492	658	28	combination	combination	NOUN
ftr-492	658	29	of	of	ADP
ftr-492	658	30	mild	mild	ADJ
ftr-492	658	31	transfer	transfer	NOUN
ftr-492	658	32	limitations	limitation	NOUN
ftr-492	658	33	would	would	AUX
ftr-492	658	34	cause	cause	VERB
ftr-492	658	35	the	the	DET
ftr-492	658	36	interests	interest	NOUN
ftr-492	658	37	to	to	PART
ftr-492	658	38	not	not	PART
ftr-492	658	39	be	be	AUX
ftr-492	658	40	regarded	regard	VERB
ftr-492	658	41	as	as	ADP
ftr-492	658	42	"	"	PUNCT
ftr-492	658	43	transferable	transferable	ADJ
ftr-492	658	44	,	,	PUNCT
ftr-492	658	45	"	"	PUNCT
ftr-492	658	46	much	much	ADV
ftr-492	658	47	less	less	ADJ
ftr-492	658	48	"	"	PUNCT
ftr-492	658	49	freely	freely	ADV
ftr-492	658	50	transferable	transferable	ADJ
ftr-492	658	51	.	.	PUNCT
ftr-492	658	52	"	"	PUNCT
ftr-492	659	1	5	5	X
ftr-492	659	2	.	.	X
ftr-492	659	3	free	free	ADJ
ftr-492	659	4	transferability	transferability	NOUN
ftr-492	659	5	for	for	ADP
ftr-492	659	6	some	some	PRON
ftr-492	659	7	but	but	CCONJ
ftr-492	659	8	not	not	PART
ftr-492	659	9	all	all	PRON
ftr-492	659	10	partners.-as	partners.-as	PRON
ftr-492	659	11	noted	note	VERB
ftr-492	659	12	earlier	early	ADV
ftr-492	659	13	,	,	PUNCT
ftr-492	659	14	free	free	ADJ
ftr-492	659	15	transferability	transferability	NOUN
ftr-492	659	16	of	of	ADP
ftr-492	659	17	interests	interest	NOUN
ftr-492	659	18	exists	exist	VERB
ftr-492	659	19	if	if	SCONJ
ftr-492	659	20	persons	person	NOUN
ftr-492	659	21	holding	hold	VERB
ftr-492	659	22	"	"	PUNCT
ftr-492	659	23	substantially	substantially	ADV
ftr-492	659	24	all	all	PRON
ftr-492	659	25	"	"	PUNCT
ftr-492	659	26	the	the	DET
ftr-492	659	27	interests	interest	NOUN
ftr-492	659	28	in	in	ADP
ftr-492	659	29	the	the	DET
ftr-492	659	30	entity	entity	NOUN
ftr-492	659	31	may	may	AUX
ftr-492	659	32	freely	freely	ADV
ftr-492	659	33	transfer	transfer	VERB
ftr-492	659	34	their	their	PRON
ftr-492	659	35	interests	interest	NOUN
ftr-492	659	36	.	.	PUNCT
ftr-492	660	1	hence	hence	ADV
ftr-492	660	2	,	,	PUNCT
ftr-492	660	3	an	an	DET
ftr-492	660	4	entity	entity	NOUN
ftr-492	660	5	will	will	AUX
ftr-492	660	6	not	not	PART
ftr-492	660	7	be	be	AUX
ftr-492	660	8	deemed	deem	VERB
ftr-492	660	9	to	to	PART
ftr-492	660	10	have	have	VERB
ftr-492	660	11	the	the	DET
ftr-492	660	12	corporate	corporate	ADJ
ftr-492	660	13	characteristic	characteristic	NOUN
ftr-492	660	14	of	of	ADP
ftr-492	660	15	free	free	ADJ
ftr-492	660	16	transferability	transferability	NOUN
ftr-492	660	17	of	of	ADP
ftr-492	660	18	interests	interest	NOUN
ftr-492	660	19	as	as	ADV
ftr-492	660	20	long	long	ADV
ftr-492	660	21	as	as	SCONJ
ftr-492	660	22	the	the	DET
ftr-492	660	23	interests	interest	NOUN
ftr-492	660	24	of	of	ADP
ftr-492	660	25	persons	person	NOUN
ftr-492	660	26	subject	subject	ADJ
ftr-492	660	27	to	to	ADP
ftr-492	660	28	transfer	transfer	NOUN
ftr-492	660	29	limitations	limitation	NOUN
ftr-492	660	30	are	be	AUX
ftr-492	660	31	sufficiently	sufficiently	ADV
ftr-492	660	32	significant	significant	ADJ
ftr-492	660	33	that	that	SCONJ
ftr-492	660	34	the	the	DET
ftr-492	660	35	interests	interest	NOUN
ftr-492	660	36	of	of	ADP
ftr-492	660	37	the	the	DET
ftr-492	660	38	other	other	ADJ
ftr-492	660	39	persons	person	NOUN
ftr-492	660	40	are	be	AUX
ftr-492	660	41	not	not	PART
ftr-492	660	42	regarded	regard	VERB
ftr-492	660	43	as	as	ADP
ftr-492	660	44	"	"	PUNCT
ftr-492	660	45	substantially	substantially	ADV
ftr-492	660	46	all	all	PRON
ftr-492	660	47	"	"	PUNCT
ftr-492	660	48	the	the	DET
ftr-492	660	49	interests	interest	NOUN
ftr-492	660	50	.	.	PUNCT
ftr-492	661	1	unfortunately	unfortunately	ADV
ftr-492	661	2	,	,	PUNCT
ftr-492	661	3	there	there	PRON
ftr-492	661	4	is	be	VERB
ftr-492	661	5	virtually	virtually	ADV
ftr-492	661	6	no	no	DET
ftr-492	661	7	authority	authority	NOUN
ftr-492	661	8	as	as	ADP
ftr-492	661	9	to	to	ADP
ftr-492	661	10	what	what	PRON
ftr-492	661	11	the	the	DET
ftr-492	661	12	standard	standard	NOUN
ftr-492	661	13	of	of	ADP
ftr-492	661	14	significance	significance	NOUN
ftr-492	661	15	is	be	AUX
ftr-492	661	16	for	for	ADP
ftr-492	661	17	this	this	DET
ftr-492	661	18	purpose	purpose	NOUN
ftr-492	661	19	.	.	PUNCT
ftr-492	662	1	the	the	DET
ftr-492	662	2	only	only	ADJ
ftr-492	662	3	directly	directly	ADV
ftr-492	662	4	relevant	relevant	ADJ
ftr-492	662	5	authority	authority	NOUN
ftr-492	662	6	is	be	AUX
ftr-492	662	7	the	the	DET
ftr-492	662	8	service	service	NOUN
ftr-492	662	9	's	's	PART
ftr-492	662	10	recent	recent	ADJ
ftr-492	662	11	ruling	rule	VERB
ftr-492	662	12	guideline	guideline	NOUN
ftr-492	662	13	set	set	VERB
ftr-492	662	14	forth	forth	ADP
ftr-492	662	15	in	in	ADP
ftr-492	662	16	revenue	revenue	NOUN
ftr-492	662	17	procedure	procedure	NOUN
ftr-492	662	18	92	92	NUM
ftr-492	662	19	-	-	SYM
ftr-492	662	20	33,9	33,9	NUM
ftr-492	662	21	which	which	PRON
ftr-492	662	22	states	state	VERB
ftr-492	662	23	that	that	SCONJ
ftr-492	662	24	the	the	DET
ftr-492	662	25	question	question	NOUN
ftr-492	662	26	of	of	ADP
ftr-492	662	27	whether	whether	SCONJ
ftr-492	662	28	"	"	PUNCT
ftr-492	662	29	substantially	substantially	ADV
ftr-492	662	30	all	all	PRON
ftr-492	662	31	"	"	PUNCT
ftr-492	662	32	the	the	DET
ftr-492	662	33	interests	interest	NOUN
ftr-492	662	34	are	be	AUX
ftr-492	662	35	freely	freely	ADV
ftr-492	662	36	transferable	transferable	ADJ
ftr-492	662	37	depends	depend	VERB
ftr-492	662	38	upon	upon	SCONJ
ftr-492	662	39	all	all	DET
ftr-492	662	40	the	the	DET
ftr-492	662	41	relevant	relevant	ADJ
ftr-492	662	42	facts	fact	NOUN
ftr-492	662	43	and	and	CCONJ
ftr-492	662	44	circumstances	circumstance	NOUN
ftr-492	662	45	,	,	PUNCT
ftr-492	662	46	with	with	ADP
ftr-492	662	47	no	no	DET
ftr-492	662	48	particular	particular	ADJ
ftr-492	662	49	percentage	percentage	NOUN
ftr-492	662	50	being	be	AUX
ftr-492	662	51	controlling	control	VERB
ftr-492	662	52	.	.	PUNCT
ftr-492	663	1	however	however	ADV
ftr-492	663	2	,	,	PUNCT
ftr-492	663	3	it	it	PRON
ftr-492	663	4	goes	go	VERB
ftr-492	663	5	on	on	ADP
ftr-492	663	6	to	to	PART
ftr-492	663	7	provide	provide	VERB
ftr-492	663	8	a	a	DET
ftr-492	663	9	91	91	NUM
ftr-492	663	10	.	.	PUNCT
ftr-492	664	1	see	see	VERB
ftr-492	664	2	supra	supra	ADJ
ftr-492	664	3	text	text	NOUN
ftr-492	664	4	accompanying	accompany	VERB
ftr-492	664	5	note	note	NOUN
ftr-492	664	6	77	77	NUM
ftr-492	664	7	(	(	PUNCT
ftr-492	664	8	regarding	regard	VERB
ftr-492	664	9	treatment	treatment	NOUN
ftr-492	664	10	of	of	ADP
ftr-492	664	11	imposition	imposition	NOUN
ftr-492	664	12	of	of	ADP
ftr-492	664	13	right	right	NOUN
ftr-492	664	14	of	of	ADP
ftr-492	664	15	first	first	ADJ
ftr-492	664	16	offer	offer	NOUN
ftr-492	664	17	requirement	requirement	NOUN
ftr-492	664	18	as	as	ADP
ftr-492	664	19	creating	create	VERB
ftr-492	664	20	modified	modified	ADJ
ftr-492	664	21	form	form	NOUN
ftr-492	664	22	of	of	ADP
ftr-492	664	23	free	free	ADJ
ftr-492	664	24	transferability	transferability	NOUN
ftr-492	664	25	)	)	PUNCT
ftr-492	664	26	.	.	PUNCT
ftr-492	665	1	92	92	NUM
ftr-492	665	2	.	.	PUNCT
ftr-492	666	1	larson	larson	PROPN
ftr-492	666	2	v.	v.	PROPN
ftr-492	666	3	commissioner	commissioner	PROPN
ftr-492	666	4	,	,	PUNCT
ftr-492	666	5	66	66	NUM
ftr-492	666	6	t.c	t.c	PROPN
ftr-492	666	7	.	.	PROPN
ftr-492	666	8	159	159	NUM
ftr-492	666	9	,	,	PUNCT
ftr-492	666	10	182	182	NUM
ftr-492	666	11	-	-	SYM
ftr-492	666	12	83	83	NUM
ftr-492	666	13	(	(	PUNCT
ftr-492	666	14	1976	1976	NUM
ftr-492	666	15	)	)	PUNCT
ftr-492	666	16	.	.	PUNCT
ftr-492	667	1	93	93	NUM
ftr-492	667	2	.	.	PUNCT
ftr-492	668	1	priv	priv	PROPN
ftr-492	668	2	.	.	PUNCT
ftr-492	669	1	let	let	VERB
ftr-492	669	2	.	.	PUNCT
ftr-492	670	1	rul	rul	NOUN
ftr-492	670	2	.	.	PUNCT
ftr-492	671	1	9010028	9010028	NUM
ftr-492	671	2	(	(	PUNCT
ftr-492	671	3	dec	dec	PROPN
ftr-492	671	4	.	.	PROPN
ftr-492	671	5	7	7	NUM
ftr-492	671	6	,	,	PUNCT
ftr-492	671	7	1989	1989	NUM
ftr-492	671	8	)	)	PUNCT
ftr-492	671	9	.	.	PUNCT
ftr-492	672	1	94	94	X
ftr-492	672	2	.	.	PUNCT
ftr-492	673	1	see	see	VERB
ftr-492	673	2	supra	supra	ADJ
ftr-492	673	3	text	text	NOUN
ftr-492	673	4	accompanying	accompanying	ADJ
ftr-492	673	5	note	note	NOUN
ftr-492	673	6	80	80	NUM
ftr-492	673	7	.	.	PUNCT
ftr-492	674	1	95	95	NUM
ftr-492	674	2	.	.	PUNCT
ftr-492	674	3	1992	1992	NUM
ftr-492	674	4	-	-	SYM
ftr-492	674	5	1	1	NUM
ftr-492	674	6	c.b	c.b	PROPN
ftr-492	674	7	.	.	PROPN
ftr-492	674	8	782	782	NUM
ftr-492	674	9	.	.	PUNCT
ftr-492	674	10	19931	19931	NUM
ftr-492	675	1	florida	florida	PROPN
ftr-492	675	2	tax	tax	PROPN
ftr-492	675	3	review	review	NOUN
ftr-492	675	4	safe	safe	ADJ
ftr-492	675	5	harbor	harbor	NOUN
ftr-492	675	6	by	by	ADP
ftr-492	675	7	indicating	indicate	VERB
ftr-492	675	8	that	that	SCONJ
ftr-492	675	9	the	the	DET
ftr-492	675	10	service	service	NOUN
ftr-492	675	11	generally	generally	ADV
ftr-492	675	12	will	will	AUX
ftr-492	675	13	rule	rule	VERB
ftr-492	675	14	that	that	SCONJ
ftr-492	675	15	a	a	DET
ftr-492	675	16	partnership	partnership	NOUN
ftr-492	675	17	lacks	lack	VERB
ftr-492	675	18	the	the	DET
ftr-492	675	19	characteristic	characteristic	NOUN
ftr-492	675	20	of	of	ADP
ftr-492	675	21	free	free	ADJ
ftr-492	675	22	transferability	transferability	NOUN
ftr-492	675	23	of	of	ADP
ftr-492	675	24	interests	interest	NOUN
ftr-492	675	25	if	if	SCONJ
ftr-492	675	26	the	the	DET
ftr-492	675	27	partnership	partnership	NOUN
ftr-492	675	28	agreement	agreement	NOUN
ftr-492	675	29	restricts	restrict	VERB
ftr-492	675	30	the	the	DET
ftr-492	675	31	transferability	transferability	NOUN
ftr-492	675	32	of	of	ADP
ftr-492	675	33	partnership	partnership	NOUN
ftr-492	675	34	interests	interest	NOUN
ftr-492	675	35	that	that	PRON
ftr-492	675	36	represent	represent	VERB
ftr-492	675	37	"	"	PUNCT
ftr-492	675	38	more	more	ADJ
ftr-492	675	39	than	than	ADP
ftr-492	675	40	20	20	NUM
ftr-492	675	41	%	%	NOUN
ftr-492	675	42	of	of	ADP
ftr-492	675	43	all	all	DET
ftr-492	675	44	interests	interest	NOUN
ftr-492	675	45	in	in	ADP
ftr-492	675	46	partnership	partnership	NOUN
ftr-492	675	47	capital	capital	NOUN
ftr-492	675	48	,	,	PUNCT
ftr-492	675	49	income	income	NOUN
ftr-492	675	50	,	,	PUNCT
ftr-492	675	51	gain	gain	NOUN
ftr-492	675	52	,	,	PUNCT
ftr-492	675	53	loss	loss	NOUN
ftr-492	675	54	,	,	PUNCT
ftr-492	675	55	deduction	deduction	NOUN
ftr-492	675	56	,	,	PUNCT
ftr-492	675	57	and	and	CCONJ
ftr-492	675	58	credit	credit	NOUN
ftr-492	675	59	.	.	PUNCT
ftr-492	675	60	"	"	PUNCT
ftr-492	676	1	there	there	PRON
ftr-492	676	2	are	be	VERB
ftr-492	676	3	two	two	NUM
ftr-492	676	4	interesting	interesting	ADJ
ftr-492	676	5	aspects	aspect	NOUN
ftr-492	676	6	of	of	ADP
ftr-492	676	7	this	this	DET
ftr-492	676	8	ruling	rule	VERB
ftr-492	676	9	guideline	guideline	NOUN
ftr-492	676	10	.	.	PUNCT
ftr-492	677	1	first	first	ADV
ftr-492	677	2	,	,	PUNCT
ftr-492	677	3	revenue	revenue	NOUN
ftr-492	677	4	procedure	procedure	NOUN
ftr-492	677	5	92	92	NUM
ftr-492	677	6	-	-	SYM
ftr-492	677	7	33	33	NUM
ftr-492	677	8	states	state	NOUN
ftr-492	677	9	that	that	SCONJ
ftr-492	677	10	the	the	DET
ftr-492	677	11	service	service	NOUN
ftr-492	677	12	"	"	PUNCT
ftr-492	677	13	generally	generally	ADV
ftr-492	677	14	"	"	PUNCT
ftr-492	677	15	(	(	PUNCT
ftr-492	677	16	but	but	CCONJ
ftr-492	677	17	apparently	apparently	ADV
ftr-492	677	18	not	not	PART
ftr-492	677	19	always	always	ADV
ftr-492	677	20	)	)	PUNCT
ftr-492	677	21	will	will	AUX
ftr-492	677	22	rule	rule	VERB
ftr-492	677	23	favorably	favorably	ADV
ftr-492	677	24	if	if	SCONJ
ftr-492	677	25	the	the	DET
ftr-492	677	26	twenty	twenty	NUM
ftr-492	677	27	percent	percent	NOUN
ftr-492	677	28	test	test	NOUN
ftr-492	677	29	is	be	AUX
ftr-492	677	30	satisfied	satisfied	ADJ
ftr-492	677	31	.	.	PUNCT
ftr-492	678	1	although	although	SCONJ
ftr-492	678	2	there	there	PRON
ftr-492	678	3	is	be	VERB
ftr-492	678	4	no	no	DET
ftr-492	678	5	indication	indication	NOUN
ftr-492	678	6	as	as	ADP
ftr-492	678	7	to	to	ADP
ftr-492	678	8	why	why	SCONJ
ftr-492	678	9	that	that	DET
ftr-492	678	10	qualification	qualification	NOUN
ftr-492	678	11	was	be	AUX
ftr-492	678	12	included	include	VERB
ftr-492	678	13	,	,	PUNCT
ftr-492	678	14	it	it	PRON
ftr-492	678	15	probably	probably	ADV
ftr-492	678	16	reflects	reflect	VERB
ftr-492	678	17	the	the	DET
ftr-492	678	18	service	service	NOUN
ftr-492	678	19	's	's	PART
ftr-492	678	20	concern	concern	NOUN
ftr-492	678	21	regarding	regard	VERB
ftr-492	678	22	whether	whether	SCONJ
ftr-492	678	23	transfer	transfer	NOUN
ftr-492	678	24	limitations	limitation	NOUN
ftr-492	678	25	should	should	AUX
ftr-492	678	26	be	be	AUX
ftr-492	678	27	respected	respect	VERB
ftr-492	678	28	where	where	SCONJ
ftr-492	678	29	the	the	DET
ftr-492	678	30	general	general	ADJ
ftr-492	678	31	and	and	CCONJ
ftr-492	678	32	limited	limited	ADJ
ftr-492	678	33	partners	partner	NOUN
ftr-492	678	34	are	be	AUX
ftr-492	678	35	affiliated	affiliate	VERB
ftr-492	678	36	,	,	PUNCT
ftr-492	678	37	as	as	SCONJ
ftr-492	678	38	discussed	discuss	VERB
ftr-492	678	39	in	in	ADP
ftr-492	678	40	part	part	NOUN
ftr-492	678	41	iv(b)(6	iv(b)(6	NOUN
ftr-492	678	42	)	)	PUNCT
ftr-492	678	43	below	below	ADV
ftr-492	678	44	.	.	PUNCT
ftr-492	679	1	second	second	ADV
ftr-492	679	2	,	,	PUNCT
ftr-492	679	3	the	the	DET
ftr-492	679	4	twenty	twenty	NUM
ftr-492	679	5	percent	percent	NOUN
ftr-492	679	6	test	test	NOUN
ftr-492	679	7	apparently	apparently	ADV
ftr-492	679	8	must	must	AUX
ftr-492	679	9	be	be	AUX
ftr-492	679	10	satisfied	satisfy	VERB
ftr-492	679	11	separately	separately	ADV
ftr-492	679	12	with	with	ADP
ftr-492	679	13	respect	respect	NOUN
ftr-492	679	14	to	to	ADP
ftr-492	679	15	the	the	DET
ftr-492	679	16	interests	interest	NOUN
ftr-492	679	17	in	in	ADP
ftr-492	679	18	each	each	PRON
ftr-492	679	19	of	of	ADP
ftr-492	679	20	partnership	partnership	NOUN
ftr-492	679	21	capital	capital	NOUN
ftr-492	679	22	,	,	PUNCT
ftr-492	679	23	income	income	NOUN
ftr-492	679	24	,	,	PUNCT
ftr-492	679	25	gain	gain	NOUN
ftr-492	679	26	,	,	PUNCT
ftr-492	679	27	loss	loss	NOUN
ftr-492	679	28	,	,	PUNCT
ftr-492	679	29	deduction	deduction	NOUN
ftr-492	679	30	and	and	CCONJ
ftr-492	679	31	credit	credit	NOUN
ftr-492	679	32	.	.	PUNCT
ftr-492	680	1	that	that	PRON
ftr-492	680	2	raises	raise	VERB
ftr-492	680	3	the	the	DET
ftr-492	680	4	issue	issue	NOUN
ftr-492	680	5	of	of	ADP
ftr-492	680	6	how	how	SCONJ
ftr-492	680	7	the	the	DET
ftr-492	680	8	twenty	twenty	NUM
ftr-492	680	9	percent	percent	NOUN
ftr-492	680	10	test	test	NOUN
ftr-492	680	11	applies	apply	VERB
ftr-492	680	12	where	where	SCONJ
ftr-492	680	13	the	the	DET
ftr-492	680	14	partners	partner	NOUN
ftr-492	680	15	'	'	PART
ftr-492	680	16	interests	interest	NOUN
ftr-492	680	17	in	in	ADP
ftr-492	680	18	capital	capital	NOUN
ftr-492	680	19	,	,	PUNCT
ftr-492	680	20	income	income	NOUN
ftr-492	680	21	,	,	PUNCT
ftr-492	680	22	gain	gain	NOUN
ftr-492	680	23	,	,	PUNCT
ftr-492	680	24	loss	loss	NOUN
ftr-492	680	25	,	,	PUNCT
ftr-492	680	26	deduction	deduction	NOUN
ftr-492	680	27	or	or	CCONJ
ftr-492	680	28	credit	credit	NOUN
ftr-492	680	29	vary	vary	VERB
ftr-492	680	30	over	over	ADP
ftr-492	680	31	time	time	NOUN
ftr-492	680	32	.	.	PUNCT
ftr-492	681	1	the	the	DET
ftr-492	681	2	ruling	rule	VERB
ftr-492	681	3	guideline	guideline	NOUN
ftr-492	681	4	could	could	AUX
ftr-492	681	5	be	be	AUX
ftr-492	681	6	interpreted	interpret	VERB
ftr-492	681	7	as	as	ADP
ftr-492	681	8	referring	refer	VERB
ftr-492	681	9	either	either	ADV
ftr-492	681	10	to	to	PART
ftr-492	681	11	partnership	partnership	VERB
ftr-492	681	12	interests	interest	NOUN
ftr-492	681	13	that	that	PRON
ftr-492	681	14	always	always	ADV
ftr-492	681	15	represent	represent	VERB
ftr-492	681	16	at	at	ADV
ftr-492	681	17	least	least	ADV
ftr-492	681	18	twenty	twenty	NUM
ftr-492	681	19	percent	percent	NOUN
ftr-492	681	20	of	of	ADP
ftr-492	681	21	partnership	partnership	NOUN
ftr-492	681	22	capital	capital	NOUN
ftr-492	681	23	,	,	PUNCT
ftr-492	681	24	income	income	NOUN
ftr-492	681	25	,	,	PUNCT
ftr-492	681	26	gain	gain	NOUN
ftr-492	681	27	,	,	PUNCT
ftr-492	681	28	loss	loss	NOUN
ftr-492	681	29	,	,	PUNCT
ftr-492	681	30	deduction	deduction	NOUN
ftr-492	681	31	and	and	CCONJ
ftr-492	681	32	credit	credit	NOUN
ftr-492	681	33	or	or	CCONJ
ftr-492	681	34	to	to	AUX
ftr-492	681	35	partnership	partnership	NOUN
ftr-492	681	36	interests	interest	NOUN
ftr-492	681	37	that	that	PRON
ftr-492	681	38	are	be	AUX
ftr-492	681	39	expected	expect	VERB
ftr-492	681	40	to	to	PART
ftr-492	681	41	receive	receive	VERB
ftr-492	681	42	twenty	twenty	NUM
ftr-492	681	43	percent	percent	NOUN
ftr-492	681	44	of	of	ADP
ftr-492	681	45	such	such	ADJ
ftr-492	681	46	items	item	NOUN
ftr-492	681	47	on	on	ADP
ftr-492	681	48	a	a	DET
ftr-492	681	49	present	present	ADJ
ftr-492	681	50	value	value	NOUN
ftr-492	681	51	basis	basis	NOUN
ftr-492	681	52	.	.	PUNCT
ftr-492	682	1	for	for	ADP
ftr-492	682	2	instance	instance	NOUN
ftr-492	682	3	,	,	PUNCT
ftr-492	682	4	in	in	ADP
ftr-492	682	5	a	a	DET
ftr-492	682	6	typical	typical	ADJ
ftr-492	682	7	real	real	ADJ
ftr-492	682	8	estate	estate	NOUN
ftr-492	682	9	or	or	CCONJ
ftr-492	682	10	venture	venture	NOUN
ftr-492	682	11	capital	capital	PROPN
ftr-492	682	12	partnership	partnership	PROPN
ftr-492	682	13	,	,	PUNCT
ftr-492	682	14	the	the	DET
ftr-492	682	15	limited	limited	ADJ
ftr-492	682	16	partners	partner	NOUN
ftr-492	682	17	put	put	VERB
ftr-492	682	18	up	up	ADP
ftr-492	682	19	all	all	DET
ftr-492	682	20	the	the	DET
ftr-492	682	21	equity	equity	NOUN
ftr-492	682	22	capital	capital	NOUN
ftr-492	682	23	and	and	CCONJ
ftr-492	682	24	cash	cash	NOUN
ftr-492	682	25	profits	profit	NOUN
ftr-492	682	26	are	be	AUX
ftr-492	682	27	distributed	distribute	VERB
ftr-492	682	28	first	first	ADV
ftr-492	682	29	to	to	ADP
ftr-492	682	30	the	the	DET
ftr-492	682	31	limited	limited	ADJ
ftr-492	682	32	partners	partner	NOUN
ftr-492	682	33	to	to	PART
ftr-492	682	34	pay	pay	VERB
ftr-492	682	35	a	a	DET
ftr-492	682	36	preferred	preferred	ADJ
ftr-492	682	37	return	return	NOUN
ftr-492	682	38	on	on	ADP
ftr-492	682	39	their	their	PRON
ftr-492	682	40	capital	capital	NOUN
ftr-492	682	41	and	and	CCONJ
ftr-492	682	42	then	then	ADV
ftr-492	682	43	,	,	PUNCT
ftr-492	682	44	say	say	INTJ
ftr-492	682	45	,	,	PUNCT
ftr-492	682	46	fifty	fifty	NUM
ftr-492	682	47	percent	percent	NOUN
ftr-492	682	48	to	to	ADP
ftr-492	682	49	the	the	DET
ftr-492	682	50	limited	limited	ADJ
ftr-492	682	51	partners	partner	NOUN
ftr-492	682	52	and	and	CCONJ
ftr-492	682	53	fifty	fifty	NUM
ftr-492	682	54	percent	percent	NOUN
ftr-492	682	55	to	to	ADP
ftr-492	682	56	the	the	DET
ftr-492	682	57	general	general	ADJ
ftr-492	682	58	partner	partner	NOUN
ftr-492	682	59	.	.	PUNCT
ftr-492	683	1	under	under	ADP
ftr-492	683	2	the	the	DET
ftr-492	683	3	former	former	ADJ
ftr-492	683	4	reading	reading	NOUN
ftr-492	683	5	of	of	ADP
ftr-492	683	6	the	the	DET
ftr-492	683	7	ruling	rule	VERB
ftr-492	683	8	guideline	guideline	NOUN
ftr-492	683	9	,	,	PUNCT
ftr-492	683	10	forty	forty	NUM
ftr-492	683	11	percent	percent	NOUN
ftr-492	683	12	of	of	ADP
ftr-492	683	13	the	the	DET
ftr-492	683	14	limited	limited	ADJ
ftr-492	683	15	partners	partner	NOUN
ftr-492	683	16	'	'	PART
ftr-492	683	17	interests	interest	NOUN
ftr-492	683	18	would	would	AUX
ftr-492	683	19	have	have	VERB
ftr-492	683	20	to	to	PART
ftr-492	683	21	be	be	AUX
ftr-492	683	22	restricted	restrict	VERB
ftr-492	683	23	,	,	PUNCT
ftr-492	683	24	whereas	whereas	SCONJ
ftr-492	683	25	under	under	ADP
ftr-492	683	26	the	the	DET
ftr-492	683	27	latter	latter	ADJ
ftr-492	683	28	reading	read	VERB
ftr-492	683	29	something	something	PRON
ftr-492	683	30	substantially	substantially	ADV
ftr-492	683	31	less	less	ADJ
ftr-492	683	32	than	than	ADP
ftr-492	683	33	forty	forty	NUM
ftr-492	683	34	percent	percent	NOUN
ftr-492	683	35	should	should	AUX
ftr-492	683	36	suffice	suffice	VERB
ftr-492	683	37	.	.	PUNCT
ftr-492	684	1	the	the	DET
ftr-492	684	2	"	"	PUNCT
ftr-492	684	3	all	all	DET
ftr-492	684	4	interests	interest	NOUN
ftr-492	684	5	"	"	PUNCT
ftr-492	684	6	language	language	NOUN
ftr-492	684	7	in	in	ADP
ftr-492	684	8	the	the	DET
ftr-492	684	9	ruling	rule	VERB
ftr-492	684	10	guideline	guideline	NOUN
ftr-492	684	11	suggests	suggest	VERB
ftr-492	684	12	that	that	SCONJ
ftr-492	684	13	the	the	DET
ftr-492	684	14	former	former	ADJ
ftr-492	684	15	reading	reading	NOUN
ftr-492	684	16	was	be	AUX
ftr-492	684	17	intended	intend	VERB
ftr-492	684	18	,	,	PUNCT
ftr-492	684	19	as	as	SCONJ
ftr-492	684	20	does	do	VERB
ftr-492	684	21	a	a	DET
ftr-492	684	22	recent	recent	ADJ
ftr-492	684	23	private	private	ADJ
ftr-492	684	24	letter	letter	NOUN
ftr-492	684	25	ruling.96	ruling.96	NOUN
ftr-492	684	26	one	one	NUM
ftr-492	684	27	final	final	ADJ
ftr-492	684	28	observation	observation	NOUN
ftr-492	684	29	on	on	ADP
ftr-492	684	30	this	this	DET
ftr-492	684	31	issue	issue	NOUN
ftr-492	684	32	is	be	AUX
ftr-492	684	33	that	that	SCONJ
ftr-492	684	34	it	it	PRON
ftr-492	684	35	may	may	AUX
ftr-492	684	36	be	be	AUX
ftr-492	684	37	possible	possible	ADJ
ftr-492	684	38	for	for	ADP
ftr-492	684	39	a	a	DET
ftr-492	684	40	partnership	partnership	NOUN
ftr-492	684	41	that	that	PRON
ftr-492	684	42	restricts	restrict	VERB
ftr-492	684	43	the	the	DET
ftr-492	684	44	transferability	transferability	NOUN
ftr-492	684	45	of	of	ADP
ftr-492	684	46	some	some	PRON
ftr-492	684	47	but	but	CCONJ
ftr-492	684	48	not	not	PART
ftr-492	684	49	all	all	PRON
ftr-492	684	50	of	of	ADP
ftr-492	684	51	its	its	PRON
ftr-492	684	52	interests	interest	NOUN
ftr-492	684	53	to	to	PART
ftr-492	684	54	provide	provide	VERB
ftr-492	684	55	all	all	DET
ftr-492	684	56	its	its	PRON
ftr-492	684	57	partners	partner	NOUN
ftr-492	684	58	with	with	ADP
ftr-492	684	59	effective	effective	ADJ
ftr-492	684	60	free	free	ADJ
ftr-492	684	61	transferability	transferability	NOUN
ftr-492	684	62	.	.	PUNCT
ftr-492	685	1	the	the	DET
ftr-492	685	2	reason	reason	NOUN
ftr-492	685	3	is	be	AUX
ftr-492	685	4	that	that	SCONJ
ftr-492	685	5	,	,	PUNCT
ftr-492	685	6	as	as	SCONJ
ftr-492	685	7	noted	note	VERB
ftr-492	685	8	earlier	early	ADV
ftr-492	685	9	,	,	PUNCT
ftr-492	685	10	the	the	DET
ftr-492	685	11	free	free	ADJ
ftr-492	685	12	transferability	transferability	NOUN
ftr-492	685	13	factor	factor	NOUN
ftr-492	685	14	turns	turn	VERB
ftr-492	685	15	on	on	ADP
ftr-492	685	16	whether	whether	SCONJ
ftr-492	685	17	the	the	DET
ftr-492	685	18	members	member	NOUN
ftr-492	685	19	may	may	AUX
ftr-492	685	20	substitute	substitute	VERB
ftr-492	685	21	for	for	ADP
ftr-492	685	22	themselves	themselves	PRON
ftr-492	685	23	someone	someone	PRON
ftr-492	685	24	that	that	PRON
ftr-492	685	25	is	be	AUX
ftr-492	685	26	not	not	PART
ftr-492	685	27	a	a	DET
ftr-492	685	28	member	member	NOUN
ftr-492	685	29	,	,	PUNCT
ftr-492	685	30	which	which	PRON
ftr-492	685	31	means	mean	VERB
ftr-492	685	32	that	that	SCONJ
ftr-492	685	33	it	it	PRON
ftr-492	685	34	is	be	AUX
ftr-492	685	35	not	not	PART
ftr-492	685	36	necessary	necessary	ADJ
ftr-492	685	37	to	to	PART
ftr-492	685	38	restrict	restrict	VERB
ftr-492	685	39	transfers	transfer	NOUN
ftr-492	685	40	to	to	ADP
ftr-492	685	41	other	other	ADJ
ftr-492	685	42	members	member	NOUN
ftr-492	685	43	.	.	PUNCT
ftr-492	686	1	suppose	suppose	VERB
ftr-492	686	2	,	,	PUNCT
ftr-492	686	3	for	for	ADP
ftr-492	686	4	example	example	NOUN
ftr-492	686	5	,	,	PUNCT
ftr-492	686	6	that	that	SCONJ
ftr-492	686	7	a	a	DET
ftr-492	686	8	partnership	partnership	NOUN
ftr-492	686	9	agreement	agreement	NOUN
ftr-492	686	10	provided	provide	VERB
ftr-492	686	11	that	that	SCONJ
ftr-492	686	12	twenty	twenty	NUM
ftr-492	686	13	-	-	PUNCT
ftr-492	686	14	five	five	NUM
ftr-492	686	15	percent	percent	NOUN
ftr-492	686	16	of	of	ADP
ftr-492	686	17	the	the	DET
ftr-492	686	18	interests	interest	NOUN
ftr-492	686	19	in	in	ADP
ftr-492	686	20	the	the	DET
ftr-492	686	21	partnership	partnership	NOUN
ftr-492	686	22	could	could	AUX
ftr-492	686	23	be	be	AUX
ftr-492	686	24	transferred	transfer	VERB
ftr-492	686	25	to	to	ADP
ftr-492	686	26	third	third	ADJ
ftr-492	686	27	parties	party	NOUN
ftr-492	686	28	only	only	ADV
ftr-492	686	29	with	with	ADP
ftr-492	686	30	the	the	DET
ftr-492	686	31	consent	consent	NOUN
ftr-492	686	32	of	of	ADP
ftr-492	686	33	the	the	DET
ftr-492	686	34	general	general	ADJ
ftr-492	686	35	partner	partner	NOUN
ftr-492	686	36	(	(	PUNCT
ftr-492	686	37	but	but	CCONJ
ftr-492	686	38	could	could	AUX
ftr-492	686	39	be	be	AUX
ftr-492	686	40	freely	freely	ADV
ftr-492	686	41	transferred	transfer	VERB
ftr-492	686	42	to	to	ADP
ftr-492	686	43	existing	exist	VERB
ftr-492	686	44	partners	partner	NOUN
ftr-492	686	45	without	without	ADP
ftr-492	686	46	consent	consent	NOUN
ftr-492	686	47	)	)	PUNCT
ftr-492	686	48	and	and	CCONJ
ftr-492	687	1	that	that	SCONJ
ftr-492	687	2	the	the	DET
ftr-492	687	3	remaining	remain	VERB
ftr-492	687	4	seventy	seventy	NUM
ftr-492	687	5	-	-	PUNCT
ftr-492	687	6	five	five	NUM
ftr-492	687	7	percent	percent	NOUN
ftr-492	687	8	96	96	NUM
ftr-492	687	9	.	.	PUNCT
ftr-492	687	10	see	see	VERB
ftr-492	687	11	priv	priv	PROPN
ftr-492	687	12	.	.	PUNCT
ftr-492	688	1	let	let	VERB
ftr-492	688	2	.	.	PUNCT
ftr-492	689	1	rul	rul	NOUN
ftr-492	689	2	.	.	PUNCT
ftr-492	690	1	9306008	9306008	NUM
ftr-492	690	2	(	(	PUNCT
ftr-492	690	3	nov	nov	PROPN
ftr-492	690	4	.	.	PROPN
ftr-492	690	5	10	10	NUM
ftr-492	690	6	,	,	PUNCT
ftr-492	690	7	1992	1992	NUM
ftr-492	690	8	)	)	PUNCT
ftr-492	691	1	(	(	PUNCT
ftr-492	691	2	describing	describe	VERB
ftr-492	691	3	the	the	DET
ftr-492	691	4	partnership	partnership	NOUN
ftr-492	691	5	interests	interest	NOUN
ftr-492	691	6	not	not	PART
ftr-492	691	7	subject	subject	ADJ
ftr-492	691	8	to	to	ADP
ftr-492	691	9	transfer	transfer	VERB
ftr-492	691	10	limitations	limitation	NOUN
ftr-492	691	11	as	as	ADP
ftr-492	691	12	representing	represent	VERB
ftr-492	691	13	less	less	ADJ
ftr-492	691	14	than	than	ADP
ftr-492	691	15	80	80	NUM
ftr-492	691	16	%	%	NOUN
ftr-492	691	17	of	of	ADP
ftr-492	691	18	partnership	partnership	NOUN
ftr-492	691	19	capital	capital	NOUN
ftr-492	691	20	,	,	PUNCT
ftr-492	691	21	income	income	NOUN
ftr-492	691	22	,	,	PUNCT
ftr-492	691	23	gain	gain	NOUN
ftr-492	691	24	,	,	PUNCT
ftr-492	691	25	loss	loss	NOUN
ftr-492	691	26	,	,	PUNCT
ftr-492	691	27	dedication	dedication	NOUN
ftr-492	691	28	and	and	CCONJ
ftr-492	691	29	credit	credit	NOUN
ftr-492	691	30	"	"	PUNCT
ftr-492	691	31	throughout	throughout	ADP
ftr-492	691	32	the	the	DET
ftr-492	691	33	life	life	NOUN
ftr-492	691	34	"	"	PUNCT
ftr-492	691	35	of	of	ADP
ftr-492	691	36	the	the	DET
ftr-492	691	37	partnership	partnership	NOUN
ftr-492	691	38	)	)	PUNCT
ftr-492	691	39	.	.	PUNCT
ftr-492	692	1	[	[	X
ftr-492	692	2	vol	vol	NOUN
ftr-492	692	3	1:4	1:4	NUM
ftr-492	692	4	lingering	linger	VERB
ftr-492	692	5	partnership	partnership	NOUN
ftr-492	692	6	classification	classification	NOUN
ftr-492	692	7	issues	issue	NOUN
ftr-492	692	8	of	of	ADP
ftr-492	692	9	the	the	DET
ftr-492	692	10	interests	interest	NOUN
ftr-492	692	11	could	could	AUX
ftr-492	692	12	be	be	AUX
ftr-492	692	13	freely	freely	ADV
ftr-492	692	14	transferred	transfer	VERB
ftr-492	692	15	to	to	ADP
ftr-492	692	16	anyone	anyone	PRON
ftr-492	692	17	.	.	PUNCT
ftr-492	693	1	the	the	DET
ftr-492	693	2	partnership	partnership	NOUN
ftr-492	693	3	would	would	AUX
ftr-492	693	4	seem	seem	VERB
ftr-492	693	5	to	to	PART
ftr-492	693	6	lack	lack	VERB
ftr-492	693	7	free	free	ADJ
ftr-492	693	8	transferability	transferability	NOUN
ftr-492	693	9	based	base	VERB
ftr-492	693	10	on	on	ADP
ftr-492	693	11	the	the	DET
ftr-492	693	12	ruling	rule	VERB
ftr-492	693	13	guideline	guideline	NOUN
ftr-492	693	14	in	in	ADP
ftr-492	693	15	revenue	revenue	NOUN
ftr-492	693	16	procedure	procedure	NOUN
ftr-492	693	17	92	92	NUM
ftr-492	693	18	-	-	SYM
ftr-492	693	19	33	33	NUM
ftr-492	693	20	.	.	PUNCT
ftr-492	694	1	however	however	ADV
ftr-492	694	2	,	,	PUNCT
ftr-492	694	3	the	the	DET
ftr-492	694	4	holders	holder	NOUN
ftr-492	694	5	of	of	ADP
ftr-492	694	6	the	the	DET
ftr-492	694	7	restricted	restrict	VERB
ftr-492	694	8	interests	interest	NOUN
ftr-492	694	9	could	could	AUX
ftr-492	694	10	transfer	transfer	VERB
ftr-492	694	11	their	their	PRON
ftr-492	694	12	interests	interest	NOUN
ftr-492	694	13	to	to	ADP
ftr-492	694	14	third	third	ADJ
ftr-492	694	15	parties	party	NOUN
ftr-492	694	16	without	without	ADP
ftr-492	694	17	consent	consent	NOUN
ftr-492	694	18	by	by	ADP
ftr-492	694	19	first	first	ADV
ftr-492	694	20	arranging	arrange	VERB
ftr-492	694	21	for	for	ADP
ftr-492	694	22	the	the	DET
ftr-492	694	23	transferee	transferee	NOUN
ftr-492	694	24	to	to	PART
ftr-492	694	25	acquire	acquire	VERB
ftr-492	694	26	a	a	DET
ftr-492	694	27	small	small	ADJ
ftr-492	694	28	unrestricted	unrestricted	ADJ
ftr-492	694	29	interest	interest	NOUN
ftr-492	694	30	,	,	PUNCT
ftr-492	694	31	which	which	PRON
ftr-492	694	32	would	would	AUX
ftr-492	694	33	make	make	VERB
ftr-492	694	34	the	the	DET
ftr-492	694	35	transferee	transferee	NOUN
ftr-492	694	36	a	a	DET
ftr-492	694	37	partner	partner	NOUN
ftr-492	694	38	and	and	CCONJ
ftr-492	694	39	thereby	thereby	ADV
ftr-492	694	40	vitiate	vitiate	VERB
ftr-492	694	41	the	the	DET
ftr-492	694	42	consent	consent	NOUN
ftr-492	694	43	requirement	requirement	NOUN
ftr-492	694	44	for	for	ADP
ftr-492	694	45	the	the	DET
ftr-492	694	46	transfer	transfer	NOUN
ftr-492	694	47	of	of	ADP
ftr-492	694	48	the	the	DET
ftr-492	694	49	restricted	restricted	ADJ
ftr-492	694	50	interest	interest	NOUN
ftr-492	694	51	.	.	PUNCT
ftr-492	695	1	because	because	SCONJ
ftr-492	695	2	this	this	DET
ftr-492	695	3	potential	potential	NOUN
ftr-492	695	4	to	to	PART
ftr-492	695	5	"	"	PUNCT
ftr-492	695	6	unlock	unlock	VERB
ftr-492	695	7	"	"	PUNCT
ftr-492	695	8	restricted	restrict	VERB
ftr-492	695	9	interests	interest	NOUN
ftr-492	695	10	is	be	AUX
ftr-492	695	11	inherent	inherent	ADJ
ftr-492	695	12	in	in	ADP
ftr-492	695	13	the	the	DET
ftr-492	695	14	free	free	ADJ
ftr-492	695	15	transferability	transferability	NOUN
ftr-492	695	16	rules	rule	NOUN
ftr-492	695	17	,	,	PUNCT
ftr-492	695	18	it	it	PRON
ftr-492	695	19	does	do	AUX
ftr-492	695	20	not	not	PART
ftr-492	695	21	seem	seem	VERB
ftr-492	695	22	too	too	ADV
ftr-492	695	23	disturbing	disturbing	ADJ
ftr-492	695	24	,	,	PUNCT
ftr-492	695	25	except	except	SCONJ
ftr-492	695	26	possibly	possibly	ADV
ftr-492	695	27	in	in	ADP
ftr-492	695	28	the	the	DET
ftr-492	695	29	case	case	NOUN
ftr-492	695	30	where	where	SCONJ
ftr-492	695	31	all	all	DET
ftr-492	695	32	the	the	DET
ftr-492	695	33	partners	partner	NOUN
ftr-492	695	34	regard	regard	VERB
ftr-492	695	35	the	the	DET
ftr-492	695	36	transfer	transfer	NOUN
ftr-492	695	37	limitation	limitation	NOUN
ftr-492	695	38	as	as	ADP
ftr-492	695	39	a	a	DET
ftr-492	695	40	subterfuge	subterfuge	NOUN
ftr-492	695	41	and	and	CCONJ
ftr-492	695	42	partners	partner	NOUN
ftr-492	695	43	routinely	routinely	ADV
ftr-492	695	44	transfer	transfer	VERB
ftr-492	695	45	restricted	restrict	VERB
ftr-492	695	46	interests	interest	NOUN
ftr-492	695	47	through	through	ADP
ftr-492	695	48	this	this	DET
ftr-492	695	49	two	two	NUM
ftr-492	695	50	-	-	PUNCT
ftr-492	695	51	step	step	NOUN
ftr-492	695	52	process	process	NOUN
ftr-492	695	53	.	.	PUNCT
ftr-492	696	1	6	6	X
ftr-492	696	2	.	.	PUNCT
ftr-492	696	3	affiliated	affiliate	VERB
ftr-492	696	4	general	general	ADJ
ftr-492	696	5	and	and	CCONJ
ftr-492	696	6	linited	linite	VERB
ftr-492	696	7	partners.-in	partners.-in	VERB
ftr-492	696	8	some	some	DET
ftr-492	696	9	partnerships	partnership	NOUN
ftr-492	696	10	,	,	PUNCT
ftr-492	696	11	the	the	DET
ftr-492	696	12	general	general	ADJ
ftr-492	696	13	partner	partner	NOUN
ftr-492	696	14	is	be	AUX
ftr-492	696	15	closely	closely	ADV
ftr-492	696	16	affiliated	affiliate	VERB
ftr-492	696	17	with	with	ADP
ftr-492	696	18	some	some	PRON
ftr-492	696	19	or	or	CCONJ
ftr-492	696	20	all	all	PRON
ftr-492	696	21	of	of	ADP
ftr-492	696	22	the	the	DET
ftr-492	696	23	limited	limited	ADJ
ftr-492	696	24	partners	partner	NOUN
ftr-492	696	25	.	.	PUNCT
ftr-492	697	1	in	in	ADP
ftr-492	697	2	such	such	ADJ
ftr-492	697	3	situations	situation	NOUN
ftr-492	697	4	,	,	PUNCT
ftr-492	697	5	the	the	DET
ftr-492	697	6	issue	issue	NOUN
ftr-492	697	7	arises	arise	VERB
ftr-492	697	8	as	as	ADP
ftr-492	697	9	to	to	ADP
ftr-492	697	10	whether	whether	SCONJ
ftr-492	697	11	the	the	DET
ftr-492	697	12	entity	entity	NOUN
ftr-492	697	13	could	could	AUX
ftr-492	697	14	be	be	AUX
ftr-492	697	15	deemed	deem	VERB
ftr-492	697	16	to	to	PART
ftr-492	697	17	have	have	VERB
ftr-492	697	18	freely	freely	ADV
ftr-492	697	19	transferable	transferable	ADJ
ftr-492	697	20	interests	interest	NOUN
ftr-492	697	21	,	,	PUNCT
ftr-492	697	22	even	even	ADV
ftr-492	697	23	if	if	SCONJ
ftr-492	697	24	transfers	transfer	NOUN
ftr-492	697	25	are	be	AUX
ftr-492	697	26	subject	subject	ADJ
ftr-492	697	27	to	to	ADP
ftr-492	697	28	the	the	DET
ftr-492	697	29	general	general	ADJ
ftr-492	697	30	partner	partner	NOUN
ftr-492	697	31	's	's	PART
ftr-492	697	32	consent	consent	NOUN
ftr-492	697	33	,	,	PUNCT
ftr-492	697	34	on	on	ADP
ftr-492	697	35	the	the	DET
ftr-492	697	36	theory	theory	NOUN
ftr-492	697	37	that	that	SCONJ
ftr-492	697	38	the	the	DET
ftr-492	697	39	general	general	ADJ
ftr-492	697	40	partner	partner	NOUN
ftr-492	697	41	would	would	AUX
ftr-492	697	42	never	never	ADV
ftr-492	697	43	refuse	refuse	VERB
ftr-492	697	44	to	to	PART
ftr-492	697	45	grant	grant	VERB
ftr-492	697	46	its	its	PRON
ftr-492	697	47	consent	consent	NOUN
ftr-492	697	48	to	to	ADP
ftr-492	697	49	a	a	DET
ftr-492	697	50	proposed	propose	VERB
ftr-492	697	51	transfer	transfer	NOUN
ftr-492	697	52	by	by	ADP
ftr-492	697	53	its	its	PRON
ftr-492	697	54	affiliate	affiliate	NOUN
ftr-492	697	55	.	.	PUNCT
ftr-492	698	1	the	the	DET
ftr-492	698	2	first	first	ADJ
ftr-492	698	3	hint	hint	NOUN
ftr-492	698	4	of	of	ADP
ftr-492	698	5	this	this	DET
ftr-492	698	6	issue	issue	NOUN
ftr-492	698	7	as	as	ADP
ftr-492	698	8	a	a	DET
ftr-492	698	9	real	real	ADJ
ftr-492	698	10	concern	concern	NOUN
ftr-492	698	11	came	come	VERB
ftr-492	698	12	in	in	ADP
ftr-492	698	13	revenue	revenue	NOUN
ftr-492	698	14	ruling	rule	VERB
ftr-492	698	15	75	75	NUM
ftr-492	698	16	-	-	SYM
ftr-492	698	17	19	19	NUM
ftr-492	698	18	,	,	PUNCT
ftr-492	698	19	97	97	NUM
ftr-492	698	20	in	in	ADP
ftr-492	698	21	which	which	PRON
ftr-492	698	22	the	the	DET
ftr-492	698	23	service	service	NOUN
ftr-492	698	24	ruled	rule	VERB
ftr-492	698	25	that	that	SCONJ
ftr-492	698	26	a	a	DET
ftr-492	698	27	general	general	ADJ
ftr-492	698	28	partnership	partnership	NOUN
ftr-492	698	29	formed	form	VERB
ftr-492	698	30	under	under	ADP
ftr-492	698	31	a	a	DET
ftr-492	698	32	uniform	uniform	ADJ
ftr-492	698	33	act	act	NOUN
ftr-492	698	34	statute	statute	NOUN
ftr-492	698	35	by	by	ADP
ftr-492	698	36	four	four	NUM
ftr-492	698	37	corporate	corporate	ADJ
ftr-492	698	38	subsidiaries	subsidiary	NOUN
ftr-492	698	39	of	of	ADP
ftr-492	698	40	the	the	DET
ftr-492	698	41	same	same	ADJ
ftr-492	698	42	corporation	corporation	NOUN
ftr-492	698	43	was	be	AUX
ftr-492	698	44	a	a	DET
ftr-492	698	45	partnership	partnership	NOUN
ftr-492	698	46	for	for	ADP
ftr-492	698	47	federal	federal	ADJ
ftr-492	698	48	income	income	NOUN
ftr-492	698	49	tax	tax	NOUN
ftr-492	698	50	purposes	purpose	NOUN
ftr-492	698	51	.	.	PUNCT
ftr-492	699	1	the	the	DET
ftr-492	699	2	ruling	ruling	NOUN
ftr-492	699	3	held	hold	VERB
ftr-492	699	4	that	that	SCONJ
ftr-492	699	5	the	the	DET
ftr-492	699	6	entity	entity	NOUN
ftr-492	699	7	should	should	AUX
ftr-492	699	8	be	be	AUX
ftr-492	699	9	classified	classify	VERB
ftr-492	699	10	as	as	ADP
ftr-492	699	11	a	a	DET
ftr-492	699	12	partnership	partnership	NOUN
ftr-492	699	13	on	on	ADP
ftr-492	699	14	the	the	DET
ftr-492	699	15	basis	basis	NOUN
ftr-492	699	16	of	of	ADP
ftr-492	699	17	the	the	DET
ftr-492	699	18	absence	absence	NOUN
ftr-492	699	19	of	of	ADP
ftr-492	699	20	limited	limited	ADJ
ftr-492	699	21	liability	liability	NOUN
ftr-492	699	22	,	,	PUNCT
ftr-492	699	23	continuity	continuity	NOUN
ftr-492	699	24	of	of	ADP
ftr-492	699	25	life	life	NOUN
ftr-492	699	26	and	and	CCONJ
ftr-492	699	27	centralized	centralized	ADJ
ftr-492	699	28	management	management	NOUN
ftr-492	699	29	,	,	PUNCT
ftr-492	699	30	but	but	CCONJ
ftr-492	699	31	there	there	PRON
ftr-492	699	32	was	be	VERB
ftr-492	699	33	an	an	DET
ftr-492	699	34	ominous	ominous	ADJ
ftr-492	699	35	silence	silence	NOUN
ftr-492	699	36	as	as	ADP
ftr-492	699	37	to	to	ADP
ftr-492	699	38	whether	whether	SCONJ
ftr-492	699	39	the	the	DET
ftr-492	699	40	entity	entity	NOUN
ftr-492	699	41	had	have	AUX
ftr-492	699	42	free	free	ADJ
ftr-492	699	43	transferability	transferability	NOUN
ftr-492	699	44	of	of	ADP
ftr-492	699	45	interests	interest	NOUN
ftr-492	699	46	.	.	PUNCT
ftr-492	699	47	"	"	PUNCT
ftr-492	700	1	the	the	DET
ftr-492	700	2	issue	issue	NOUN
ftr-492	700	3	then	then	ADV
ftr-492	700	4	surfaced	surface	VERB
ftr-492	700	5	in	in	ADP
ftr-492	700	6	zuclanan,99	zuclanan,99	NUM
ftr-492	700	7	where	where	SCONJ
ftr-492	700	8	the	the	DET
ftr-492	700	9	service	service	NOUN
ftr-492	700	10	argued	argue	VERB
ftr-492	700	11	that	that	SCONJ
ftr-492	700	12	the	the	DET
ftr-492	700	13	interest	interest	NOUN
ftr-492	700	14	of	of	ADP
ftr-492	700	15	the	the	DET
ftr-492	700	16	largest	large	ADJ
ftr-492	700	17	limited	limited	ADJ
ftr-492	700	18	partner	partner	NOUN
ftr-492	700	19	in	in	ADP
ftr-492	700	20	a	a	DET
ftr-492	700	21	partnership	partnership	NOUN
ftr-492	700	22	,	,	PUNCT
ftr-492	700	23	which	which	PRON
ftr-492	700	24	could	could	AUX
ftr-492	700	25	not	not	PART
ftr-492	700	26	be	be	AUX
ftr-492	700	27	transferred	transfer	VERB
ftr-492	700	28	without	without	ADP
ftr-492	700	29	the	the	DET
ftr-492	700	30	general	general	PROPN
ftr-492	700	31	partner	partner	NOUN
ftr-492	700	32	's	's	PART
ftr-492	700	33	consent	consent	NOUN
ftr-492	700	34	,	,	PUNCT
ftr-492	700	35	was	be	AUX
ftr-492	700	36	effectively	effectively	ADV
ftr-492	700	37	freely	freely	ADV
ftr-492	700	38	transferable	transferable	ADJ
ftr-492	700	39	because	because	SCONJ
ftr-492	700	40	that	that	DET
ftr-492	700	41	limited	limited	ADJ
ftr-492	700	42	partner	partner	NOUN
ftr-492	700	43	indirectly	indirectly	ADV
ftr-492	700	44	owned	own	VERB
ftr-492	700	45	the	the	DET
ftr-492	700	46	general	general	ADJ
ftr-492	700	47	partner	partner	NOUN
ftr-492	700	48	.	.	PUNCT
ftr-492	701	1	the	the	DET
ftr-492	701	2	court	court	NOUN
ftr-492	701	3	seemed	seem	VERB
ftr-492	701	4	to	to	PART
ftr-492	701	5	accept	accept	VERB
ftr-492	701	6	that	that	DET
ftr-492	701	7	argument	argument	NOUN
ftr-492	701	8	,	,	PUNCT
ftr-492	701	9	although	although	SCONJ
ftr-492	701	10	it	it	PRON
ftr-492	701	11	went	go	VERB
ftr-492	701	12	on	on	ADP
ftr-492	701	13	to	to	PART
ftr-492	701	14	conclude	conclude	VERB
ftr-492	701	15	that	that	SCONJ
ftr-492	701	16	free	free	ADJ
ftr-492	701	17	transferability	transferability	NOUN
ftr-492	701	18	was	be	AUX
ftr-492	701	19	lacking	lack	VERB
ftr-492	701	20	because	because	SCONJ
ftr-492	701	21	the	the	DET
ftr-492	701	22	general	general	ADJ
ftr-492	701	23	partner	partner	NOUN
ftr-492	701	24	's	's	PART
ftr-492	701	25	own	own	ADJ
ftr-492	701	26	sixty	sixty	NUM
ftr-492	701	27	-	-	PUNCT
ftr-492	701	28	two	two	NUM
ftr-492	701	29	percent	percent	NOUN
ftr-492	701	30	interest	interest	NOUN
ftr-492	701	31	could	could	AUX
ftr-492	701	32	not	not	PART
ftr-492	701	33	be	be	AUX
ftr-492	701	34	transferred	transfer	VERB
ftr-492	701	35	without	without	ADP
ftr-492	701	36	the	the	DET
ftr-492	701	37	consent	consent	NOUN
ftr-492	701	38	of	of	ADP
ftr-492	701	39	all	all	DET
ftr-492	701	40	the	the	DET
ftr-492	701	41	limited	limited	ADJ
ftr-492	701	42	partners	partner	NOUN
ftr-492	701	43	.	.	PUNCT
ftr-492	702	1	this	this	DET
ftr-492	702	2	issue	issue	NOUN
ftr-492	702	3	gained	gain	VERB
ftr-492	702	4	much	much	ADV
ftr-492	702	5	more	more	ADJ
ftr-492	702	6	prominence	prominence	NOUN
ftr-492	702	7	two	two	NUM
ftr-492	702	8	years	year	NOUN
ftr-492	702	9	later	later	ADV
ftr-492	702	10	when	when	SCONJ
ftr-492	702	11	the	the	DET
ftr-492	702	12	service	service	NOUN
ftr-492	702	13	promulgated	promulgate	VERB
ftr-492	702	14	revenue	revenue	NOUN
ftr-492	702	15	ruling	rule	VERB
ftr-492	702	16	7	7	NUM
ftr-492	702	17	7	7	NUM
ftr-492	702	18	-	-	SYM
ftr-492	702	19	2	2	NUM
ftr-492	702	20	14	14	NUM
ftr-492	702	21	."o	."o	NOUN
ftr-492	703	1	revenue	revenue	NOUN
ftr-492	703	2	ruling	rule	VERB
ftr-492	703	3	77	77	NUM
ftr-492	703	4	-	-	SYM
ftr-492	703	5	214	214	NUM
ftr-492	703	6	97	97	NUM
ftr-492	703	7	.	.	PUNCT
ftr-492	704	1	1975	1975	NUM
ftr-492	704	2	-	-	SYM
ftr-492	704	3	1	1	NUM
ftr-492	704	4	c.b	c.b	PROPN
ftr-492	704	5	.	.	PROPN
ftr-492	704	6	382	382	NUM
ftr-492	704	7	.	.	PUNCT
ftr-492	704	8	98	98	NUM
ftr-492	704	9	.	.	PUNCT
ftr-492	705	1	i	i	PRON
ftr-492	705	2	d.	d.	PROPN
ftr-492	705	3	;	;	PUNCT
ftr-492	705	4	see	see	VERB
ftr-492	705	5	also	also	ADV
ftr-492	705	6	rev	rev	VERB
ftr-492	705	7	.	.	PUNCT
ftr-492	706	1	rul	rul	PROPN
ftr-492	706	2	.	.	PUNCT
ftr-492	707	1	83	83	NUM
ftr-492	707	2	-	-	SYM
ftr-492	707	3	156	156	NUM
ftr-492	707	4	.	.	PUNCT
ftr-492	708	1	1983	1983	NUM
ftr-492	708	2	-	-	SYM
ftr-492	708	3	2	2	NUM
ftr-492	708	4	c.b	c.b	PROPN
ftr-492	708	5	.	.	PROPN
ftr-492	708	6	66	66	NUM
ftr-492	708	7	(	(	PUNCT
ftr-492	708	8	assuming	assume	VERB
ftr-492	708	9	,	,	PUNCT
ftr-492	708	10	in	in	ADP
ftr-492	708	11	a	a	DET
ftr-492	708	12	section	section	NOUN
ftr-492	708	13	721	721	NUM
ftr-492	708	14	ruling	ruling	NOUN
ftr-492	708	15	involving	involve	VERB
ftr-492	708	16	a	a	DET
ftr-492	708	17	general	general	ADJ
ftr-492	708	18	partnership	partnership	NOUN
ftr-492	708	19	formed	form	VERB
ftr-492	708	20	between	between	ADP
ftr-492	708	21	a	a	DET
ftr-492	708	22	first	first	ADJ
ftr-492	708	23	-	-	PUNCT
ftr-492	708	24	ticr	ticr	NOUN
ftr-492	708	25	and	and	CCONJ
ftr-492	708	26	second	second	ADJ
ftr-492	708	27	-	-	PUNCT
ftr-492	708	28	tier	tier	NOUN
ftr-492	708	29	subsidiary	subsidiary	NOUN
ftr-492	708	30	of	of	ADP
ftr-492	708	31	the	the	DET
ftr-492	708	32	same	same	ADJ
ftr-492	708	33	corporation	corporation	NOUN
ftr-492	708	34	,	,	PUNCT
ftr-492	708	35	that	that	SCONJ
ftr-492	708	36	the	the	DET
ftr-492	708	37	partnership	partnership	NOUN
ftr-492	708	38	was	be	AUX
ftr-492	708	39	a	a	DET
ftr-492	708	40	partnership	partnership	NOUN
ftr-492	708	41	for	for	ADP
ftr-492	708	42	federal	federal	ADJ
ftr-492	708	43	income	income	NOUN
ftr-492	708	44	tax	tax	NOUN
ftr-492	708	45	purposes	purpose	NOUN
ftr-492	708	46	)	)	PUNCT
ftr-492	708	47	.	.	PUNCT
ftr-492	709	1	99	99	NUM
ftr-492	709	2	.	.	NUM
ftr-492	709	3	524	524	NUM
ftr-492	709	4	f.2d	f.2d	X
ftr-492	709	5	at	at	ADP
ftr-492	709	6	742	742	NUM
ftr-492	709	7	-	-	SYM
ftr-492	709	8	44	44	NUM
ftr-492	709	9	.	.	NOUN
ftr-492	709	10	100	100	NUM
ftr-492	709	11	.	.	X
ftr-492	709	12	1977	1977	NUM
ftr-492	709	13	-	-	SYM
ftr-492	709	14	1	1	NUM
ftr-492	709	15	c.b	c.b	PROPN
ftr-492	709	16	.	.	PROPN
ftr-492	709	17	408	408	NUM
ftr-492	709	18	.	.	PUNCT
ftr-492	710	1	it	it	PRON
ftr-492	710	2	probably	probably	ADV
ftr-492	710	3	is	be	AUX
ftr-492	710	4	not	not	PART
ftr-492	710	5	a	a	DET
ftr-492	710	6	coincidence	coincidence	NOUN
ftr-492	710	7	that	that	SCONJ
ftr-492	710	8	revenue	revenue	NOUN
ftr-492	710	9	ruling	rule	VERB
ftr-492	710	10	77	77	NUM
ftr-492	710	11	-	-	SYM
ftr-492	710	12	214	214	NUM
ftr-492	710	13	was	be	AUX
ftr-492	710	14	promulgated	promulgate	VERB
ftr-492	710	15	the	the	DET
ftr-492	710	16	same	same	ADJ
ftr-492	710	17	year	year	NOUN
ftr-492	710	18	as	as	ADP
ftr-492	710	19	revenue	revenue	NOUN
ftr-492	710	20	ruling	rule	VERB
ftr-492	710	21	77	77	NUM
ftr-492	710	22	-	-	SYM
ftr-492	710	23	316	316	NUM
ftr-492	710	24	,	,	PUNCT
ftr-492	710	25	1977	1977	NUM
ftr-492	710	26	-	-	SYM
ftr-492	710	27	2	2	NUM
ftr-492	710	28	c.b	c.b	PROPN
ftr-492	710	29	.	.	PROPN
ftr-492	710	30	53	53	NUM
ftr-492	710	31	.	.	PUNCT
ftr-492	710	32	which	which	PRON
ftr-492	710	33	disallowed	disallow	VERB
ftr-492	710	34	19931	19931	NUM
ftr-492	710	35	florida	florida	PROPN
ftr-492	710	36	tax	tax	NOUN
ftr-492	710	37	review	review	NOUN
ftr-492	710	38	involved	involve	VERB
ftr-492	710	39	a	a	DET
ftr-492	710	40	german	german	ADJ
ftr-492	710	41	gmbh	gmbh	NOUN
ftr-492	710	42	owned	own	VERB
ftr-492	710	43	by	by	ADP
ftr-492	710	44	two	two	NUM
ftr-492	710	45	wholly	wholly	ADV
ftr-492	710	46	owned	own	VERB
ftr-492	710	47	u.s	u.s	PROPN
ftr-492	710	48	.	.	PROPN
ftr-492	710	49	subsidiaries	subsidiary	NOUN
ftr-492	710	50	of	of	ADP
ftr-492	710	51	a	a	DET
ftr-492	710	52	u.s	u.s	PROPN
ftr-492	710	53	.	.	PROPN
ftr-492	710	54	corporation	corporation	NOUN
ftr-492	710	55	.	.	PUNCT
ftr-492	711	1	since	since	SCONJ
ftr-492	711	2	under	under	ADP
ftr-492	711	3	german	german	ADJ
ftr-492	711	4	law	law	NOUN
ftr-492	711	5	a	a	DET
ftr-492	711	6	gmbh	gmbh	NOUN
ftr-492	711	7	has	have	VERB
ftr-492	711	8	the	the	DET
ftr-492	711	9	corporate	corporate	ADJ
ftr-492	711	10	characteristics	characteristic	NOUN
ftr-492	711	11	of	of	ADP
ftr-492	711	12	limited	limited	ADJ
ftr-492	711	13	liability	liability	NOUN
ftr-492	711	14	and	and	CCONJ
ftr-492	711	15	centralized	centralized	ADJ
ftr-492	711	16	management	management	NOUN
ftr-492	711	17	,	,	PUNCT
ftr-492	711	18	the	the	DET
ftr-492	711	19	classification	classification	NOUN
ftr-492	711	20	issue	issue	NOUN
ftr-492	711	21	depended	depend	VERB
ftr-492	711	22	upon	upon	SCONJ
ftr-492	711	23	whether	whether	SCONJ
ftr-492	711	24	the	the	DET
ftr-492	711	25	gmbh	gmbh	NOUN
ftr-492	711	26	lacked	lack	VERB
ftr-492	711	27	free	free	ADJ
ftr-492	711	28	transferability	transferability	NOUN
ftr-492	711	29	of	of	ADP
ftr-492	711	30	interests	interest	NOUN
ftr-492	711	31	and	and	CCONJ
ftr-492	711	32	continuity	continuity	NOUN
ftr-492	711	33	of	of	ADP
ftr-492	711	34	life	life	NOUN
ftr-492	711	35	.	.	PUNCT
ftr-492	712	1	although	although	SCONJ
ftr-492	712	2	the	the	DET
ftr-492	712	3	"	"	PUNCT
ftr-492	712	4	memorandum	memorandum	NOUN
ftr-492	712	5	of	of	ADP
ftr-492	712	6	association	association	NOUN
ftr-492	712	7	"	"	PUNCT
ftr-492	712	8	for	for	ADP
ftr-492	712	9	the	the	DET
ftr-492	712	10	gmbh	gmbh	PROPN
ftr-492	712	11	provided	provide	VERB
ftr-492	712	12	that	that	SCONJ
ftr-492	712	13	neither	neither	DET
ftr-492	712	14	member	member	NOUN
ftr-492	712	15	could	could	AUX
ftr-492	712	16	transfer	transfer	VERB
ftr-492	712	17	its	its	PRON
ftr-492	712	18	interest	interest	NOUN
ftr-492	712	19	without	without	ADP
ftr-492	712	20	the	the	DET
ftr-492	712	21	other	other	ADJ
ftr-492	712	22	's	's	PART
ftr-492	712	23	consent	consent	NOUN
ftr-492	712	24	and	and	CCONJ
ftr-492	712	25	that	that	SCONJ
ftr-492	712	26	the	the	DET
ftr-492	712	27	gmbh	gmbh	NOUN
ftr-492	712	28	would	would	AUX
ftr-492	712	29	be	be	AUX
ftr-492	712	30	dissolved	dissolve	VERB
ftr-492	712	31	upon	upon	SCONJ
ftr-492	712	32	the	the	DET
ftr-492	712	33	death	death	NOUN
ftr-492	712	34	,	,	PUNCT
ftr-492	712	35	insanity	insanity	NOUN
ftr-492	712	36	or	or	CCONJ
ftr-492	712	37	bankruptcy	bankruptcy	NOUN
ftr-492	712	38	of	of	ADP
ftr-492	712	39	either	either	DET
ftr-492	712	40	member	member	NOUN
ftr-492	712	41	,	,	PUNCT
ftr-492	712	42	the	the	DET
ftr-492	712	43	service	service	NOUN
ftr-492	712	44	nevertheless	nevertheless	ADV
ftr-492	712	45	ruled	rule	VERB
ftr-492	712	46	that	that	SCONJ
ftr-492	712	47	the	the	DET
ftr-492	712	48	gmbh	gmbh	NOUN
ftr-492	712	49	had	have	VERB
ftr-492	712	50	freely	freely	ADV
ftr-492	712	51	transferable	transferable	ADJ
ftr-492	712	52	interests	interest	NOUN
ftr-492	712	53	and	and	CCONJ
ftr-492	712	54	continuity	continuity	NOUN
ftr-492	712	55	of	of	ADP
ftr-492	712	56	life	life	NOUN
ftr-492	712	57	and	and	CCONJ
ftr-492	712	58	,	,	PUNCT
ftr-492	712	59	therefore	therefore	ADV
ftr-492	712	60	,	,	PUNCT
ftr-492	712	61	that	that	SCONJ
ftr-492	712	62	the	the	DET
ftr-492	712	63	entity	entity	NOUN
ftr-492	712	64	was	be	AUX
ftr-492	712	65	an	an	DET
ftr-492	712	66	association	association	NOUN
ftr-492	712	67	for	for	ADP
ftr-492	712	68	federal	federal	ADJ
ftr-492	712	69	income	income	NOUN
ftr-492	712	70	tax	tax	NOUN
ftr-492	712	71	purposes	purpose	NOUN
ftr-492	712	72	.	.	PUNCT
ftr-492	713	1	on	on	ADP
ftr-492	713	2	the	the	DET
ftr-492	713	3	free	free	ADJ
ftr-492	713	4	transferability	transferability	NOUN
ftr-492	713	5	of	of	ADP
ftr-492	713	6	interests	interest	NOUN
ftr-492	713	7	issue	issue	NOUN
ftr-492	713	8	,	,	PUNCT
ftr-492	713	9	the	the	DET
ftr-492	713	10	service	service	NOUN
ftr-492	713	11	simply	simply	ADV
ftr-492	713	12	stated	state	VERB
ftr-492	713	13	that	that	SCONJ
ftr-492	713	14	"	"	PUNCT
ftr-492	713	15	it	it	PRON
ftr-492	713	16	is	be	AUX
ftr-492	713	17	apparent	apparent	ADJ
ftr-492	713	18	that	that	SCONJ
ftr-492	713	19	the	the	DET
ftr-492	713	20	controlling	control	VERB
ftr-492	713	21	parent	parent	NOUN
ftr-492	713	22	could	could	AUX
ftr-492	713	23	make	make	VERB
ftr-492	713	24	all	all	DET
ftr-492	713	25	the	the	DET
ftr-492	713	26	transfer	transfer	NOUN
ftr-492	713	27	decisions	decision	NOUN
ftr-492	713	28	for	for	ADP
ftr-492	713	29	its	its	PRON
ftr-492	713	30	wholly	wholly	ADV
ftr-492	713	31	owned	own	VERB
ftr-492	713	32	subsidiaries	subsidiary	NOUN
ftr-492	713	33	.	.	PUNCT
ftr-492	713	34	"	"	PUNCT
ftr-492	713	35	''	''	PUNCT
ftr-492	713	36	in	in	ADP
ftr-492	713	37	other	other	ADJ
ftr-492	713	38	words	word	NOUN
ftr-492	713	39	,	,	PUNCT
ftr-492	713	40	any	any	DET
ftr-492	713	41	time	time	NOUN
ftr-492	713	42	one	one	NUM
ftr-492	713	43	of	of	ADP
ftr-492	713	44	the	the	DET
ftr-492	713	45	members	member	NOUN
ftr-492	713	46	desired	desire	VERB
ftr-492	713	47	to	to	PART
ftr-492	713	48	transfer	transfer	VERB
ftr-492	713	49	its	its	PRON
ftr-492	713	50	interest	interest	NOUN
ftr-492	713	51	,	,	PUNCT
ftr-492	713	52	it	it	PRON
ftr-492	713	53	would	would	AUX
ftr-492	713	54	be	be	AUX
ftr-492	713	55	acting	act	VERB
ftr-492	713	56	at	at	ADP
ftr-492	713	57	the	the	DET
ftr-492	713	58	direction	direction	NOUN
ftr-492	713	59	of	of	ADP
ftr-492	713	60	,	,	PUNCT
ftr-492	713	61	or	or	CCONJ
ftr-492	713	62	at	at	ADP
ftr-492	713	63	least	least	ADJ
ftr-492	713	64	with	with	ADP
ftr-492	713	65	the	the	DET
ftr-492	713	66	approval	approval	NOUN
ftr-492	713	67	of	of	ADP
ftr-492	713	68	,	,	PUNCT
ftr-492	713	69	the	the	DET
ftr-492	713	70	common	common	ADJ
ftr-492	713	71	parent	parent	NOUN
ftr-492	713	72	,	,	PUNCT
ftr-492	713	73	which	which	PRON
ftr-492	713	74	would	would	AUX
ftr-492	713	75	not	not	PART
ftr-492	713	76	then	then	ADV
ftr-492	713	77	turn	turn	VERB
ftr-492	713	78	around	around	ADV
ftr-492	713	79	and	and	CCONJ
ftr-492	713	80	direct	direct	VERB
ftr-492	713	81	the	the	DET
ftr-492	713	82	other	other	ADJ
ftr-492	713	83	member	member	NOUN
ftr-492	713	84	to	to	PART
ftr-492	713	85	withhold	withhold	VERB
ftr-492	713	86	its	its	PRON
ftr-492	713	87	consent	consent	NOUN
ftr-492	713	88	to	to	ADP
ftr-492	713	89	the	the	DET
ftr-492	713	90	transfer	transfer	NOUN
ftr-492	713	91	.	.	PUNCT
ftr-492	714	1	revenue	revenue	NOUN
ftr-492	714	2	ruling	rule	VERB
ftr-492	714	3	77	77	NUM
ftr-492	714	4	-	-	SYM
ftr-492	714	5	214	214	NUM
ftr-492	714	6	was	be	AUX
ftr-492	714	7	immediately	immediately	ADV
ftr-492	714	8	criticized	criticize	VERB
ftr-492	714	9	by	by	ADP
ftr-492	714	10	commentators	commentator	NOUN
ftr-492	714	11	.	.	PUNCT
ftr-492	715	1	'12	'12	NUM
ftr-492	715	2	the	the	DET
ftr-492	715	3	issue	issue	NOUN
ftr-492	715	4	resurfaced	resurface	VERB
ftr-492	715	5	shortly	shortly	ADV
ftr-492	715	6	thereafter	thereafter	ADV
ftr-492	715	7	in	in	ADP
ftr-492	715	8	mca	mca	PROPN
ftr-492	715	9	,	,	PUNCT
ftr-492	715	10	inc	inc	PROPN
ftr-492	715	11	.	.	PROPN
ftr-492	715	12	v.	v.	PROPN
ftr-492	715	13	united	united	PROPN
ftr-492	715	14	states	states	PROPN
ftr-492	715	15	.	.	PUNCT
ftr-492	716	1	3	3	NUM
ftr-492	716	2	that	that	DET
ftr-492	716	3	case	case	NOUN
ftr-492	716	4	involved	involve	VERB
ftr-492	716	5	a	a	DET
ftr-492	716	6	number	number	NOUN
ftr-492	716	7	of	of	ADP
ftr-492	716	8	different	different	ADJ
ftr-492	716	9	foreign	foreign	ADJ
ftr-492	716	10	entities	entity	NOUN
ftr-492	716	11	,	,	PUNCT
ftr-492	716	12	each	each	PRON
ftr-492	716	13	of	of	ADP
ftr-492	716	14	which	which	PRON
ftr-492	716	15	was	be	AUX
ftr-492	716	16	owned	own	VERB
ftr-492	716	17	ninety	ninety	NUM
ftr-492	716	18	-	-	PUNCT
ftr-492	716	19	five	five	NUM
ftr-492	716	20	percent	percent	NOUN
ftr-492	716	21	by	by	ADP
ftr-492	716	22	a	a	DET
ftr-492	716	23	dutch	dutch	ADJ
ftr-492	716	24	corporation	corporation	NOUN
ftr-492	716	25	(	(	PUNCT
ftr-492	716	26	which	which	PRON
ftr-492	716	27	,	,	PUNCT
ftr-492	716	28	in	in	ADP
ftr-492	716	29	turn	turn	NOUN
ftr-492	716	30	,	,	PUNCT
ftr-492	716	31	was	be	AUX
ftr-492	716	32	owned	own	VERB
ftr-492	716	33	forty	forty	NUM
ftr-492	716	34	-	-	PUNCT
ftr-492	716	35	nine	nine	NUM
ftr-492	716	36	percent	percent	NOUN
ftr-492	716	37	by	by	ADP
ftr-492	716	38	mca	mca	PROPN
ftr-492	716	39	,	,	PUNCT
ftr-492	716	40	forty	forty	NUM
ftr-492	716	41	-	-	PUNCT
ftr-492	716	42	nine	nine	NUM
ftr-492	716	43	percent	percent	NOUN
ftr-492	716	44	by	by	ADP
ftr-492	716	45	paramount	paramount	ADJ
ftr-492	716	46	pictures	picture	NOUN
ftr-492	716	47	and	and	CCONJ
ftr-492	716	48	two	two	NUM
ftr-492	716	49	percent	percent	NOUN
ftr-492	716	50	by	by	ADP
ftr-492	716	51	an	an	DET
ftr-492	716	52	employee	employee	NOUN
ftr-492	716	53	trust	trust	NOUN
ftr-492	716	54	created	create	VERB
ftr-492	716	55	for	for	ADP
ftr-492	716	56	the	the	DET
ftr-492	716	57	benefit	benefit	NOUN
ftr-492	716	58	of	of	ADP
ftr-492	716	59	the	the	DET
ftr-492	716	60	dutch	dutch	PROPN
ftr-492	716	61	corporation	corporation	NOUN
ftr-492	716	62	's	's	PART
ftr-492	716	63	key	key	ADJ
ftr-492	716	64	employees	employee	NOUN
ftr-492	716	65	)	)	PUNCT
ftr-492	716	66	and	and	CCONJ
ftr-492	716	67	five	five	NUM
ftr-492	716	68	percent	percent	NOUN
ftr-492	716	69	by	by	ADP
ftr-492	716	70	the	the	DET
ftr-492	716	71	employee	employee	NOUN
ftr-492	716	72	deductions	deduction	NOUN
ftr-492	716	73	for	for	ADP
ftr-492	716	74	insurance	insurance	NOUN
ftr-492	716	75	premium	premium	NOUN
ftr-492	716	76	payments	payment	NOUN
ftr-492	716	77	by	by	ADP
ftr-492	716	78	a	a	DET
ftr-492	716	79	corporation	corporation	NOUN
ftr-492	716	80	to	to	ADP
ftr-492	716	81	its	its	PRON
ftr-492	716	82	"	"	PUNCT
ftr-492	716	83	captive	captive	ADJ
ftr-492	716	84	"	"	PUNCT
ftr-492	716	85	insurance	insurance	NOUN
ftr-492	716	86	company	company	NOUN
ftr-492	716	87	on	on	ADP
ftr-492	716	88	the	the	DET
ftr-492	716	89	theory	theory	NOUN
ftr-492	716	90	that	that	SCONJ
ftr-492	716	91	there	there	PRON
ftr-492	716	92	could	could	AUX
ftr-492	716	93	be	be	AUX
ftr-492	716	94	no	no	DET
ftr-492	716	95	risk	risk	NOUN
ftr-492	716	96	shifting	shift	VERB
ftr-492	716	97	because	because	SCONJ
ftr-492	716	98	they	they	PRON
ftr-492	716	99	were	be	AUX
ftr-492	716	100	in	in	ADP
ftr-492	716	101	the	the	DET
ftr-492	716	102	same	same	ADJ
ftr-492	716	103	"	"	PUNCT
ftr-492	716	104	economic	economic	ADJ
ftr-492	716	105	family	family	NOUN
ftr-492	716	106	.	.	PUNCT
ftr-492	716	107	"	"	PUNCT
ftr-492	717	1	101	101	NUM
ftr-492	717	2	.	.	PUNCT
ftr-492	717	3	rev	rev	PROPN
ftr-492	717	4	.	.	PUNCT
ftr-492	718	1	rul	rul	PROPN
ftr-492	718	2	.	.	PUNCT
ftr-492	719	1	77	77	NUM
ftr-492	719	2	-	-	SYM
ftr-492	719	3	214	214	NUM
ftr-492	719	4	,	,	PUNCT
ftr-492	719	5	1977	1977	NUM
ftr-492	719	6	-	-	SYM
ftr-492	719	7	1	1	NUM
ftr-492	719	8	c.b	c.b	PROPN
ftr-492	719	9	.	.	PROPN
ftr-492	719	10	408	408	NUM
ftr-492	719	11	,	,	PUNCT
ftr-492	719	12	409	409	NUM
ftr-492	719	13	.	.	PUNCT
ftr-492	720	1	on	on	ADP
ftr-492	720	2	the	the	DET
ftr-492	720	3	continuity	continuity	NOUN
ftr-492	720	4	of	of	ADP
ftr-492	720	5	life	life	NOUN
ftr-492	720	6	issue	issue	NOUN
ftr-492	720	7	,	,	PUNCT
ftr-492	720	8	the	the	DET
ftr-492	720	9	service	service	NOUN
ftr-492	720	10	first	first	ADV
ftr-492	720	11	stated	state	VERB
ftr-492	720	12	that	that	SCONJ
ftr-492	720	13	the	the	DET
ftr-492	720	14	gmbh	gmbh	NOUN
ftr-492	720	15	would	would	AUX
ftr-492	720	16	not	not	PART
ftr-492	720	17	dissolve	dissolve	VERB
ftr-492	720	18	upon	upon	SCONJ
ftr-492	720	19	the	the	DET
ftr-492	720	20	occurrence	occurrence	NOUN
ftr-492	720	21	of	of	ADP
ftr-492	720	22	a	a	DET
ftr-492	720	23	dissolution	dissolution	ADJ
ftr-492	720	24	event	event	NOUN
ftr-492	720	25	as	as	ADP
ftr-492	720	26	to	to	ADP
ftr-492	720	27	one	one	NUM
ftr-492	720	28	member	member	NOUN
ftr-492	720	29	unless	unless	SCONJ
ftr-492	720	30	the	the	DET
ftr-492	720	31	other	other	ADJ
ftr-492	720	32	member	member	NOUN
ftr-492	720	33	affirmatively	affirmatively	ADV
ftr-492	720	34	acted	act	VERB
ftr-492	720	35	to	to	PART
ftr-492	720	36	force	force	VERB
ftr-492	720	37	dissolution	dissolution	NOUN
ftr-492	720	38	(	(	PUNCT
ftr-492	720	39	since	since	SCONJ
ftr-492	720	40	dissolution	dissolution	NOUN
ftr-492	720	41	was	be	AUX
ftr-492	720	42	not	not	PART
ftr-492	720	43	automatic	automatic	ADJ
ftr-492	720	44	under	under	ADP
ftr-492	720	45	german	german	ADJ
ftr-492	720	46	law	law	NOUN
ftr-492	720	47	)	)	PUNCT
ftr-492	720	48	and	and	CCONJ
ftr-492	720	49	then	then	ADV
ftr-492	720	50	concluded	conclude	VERB
ftr-492	720	51	that	that	SCONJ
ftr-492	720	52	there	there	PRON
ftr-492	720	53	were	be	VERB
ftr-492	720	54	no	no	DET
ftr-492	720	55	"	"	PUNCT
ftr-492	720	56	separate	separate	ADJ
ftr-492	720	57	interests	interest	NOUN
ftr-492	720	58	"	"	PUNCT
ftr-492	720	59	that	that	PRON
ftr-492	720	60	would	would	AUX
ftr-492	720	61	compel	compel	VERB
ftr-492	720	62	dissolution	dissolution	NOUN
ftr-492	720	63	should	should	AUX
ftr-492	720	64	a	a	DET
ftr-492	720	65	dissolution	dissolution	ADJ
ftr-492	720	66	event	event	NOUN
ftr-492	720	67	occur	occur	VERB
ftr-492	720	68	.	.	PUNCT
ftr-492	721	1	the	the	DET
ftr-492	721	2	lack	lack	NOUN
ftr-492	721	3	of	of	ADP
ftr-492	721	4	"	"	PUNCT
ftr-492	721	5	separate	separate	ADJ
ftr-492	721	6	interests	interest	NOUN
ftr-492	721	7	"	"	PUNCT
ftr-492	721	8	rubric	rubric	NOUN
ftr-492	721	9	used	use	VERB
ftr-492	721	10	in	in	ADP
ftr-492	721	11	analyzing	analyze	VERB
ftr-492	721	12	the	the	DET
ftr-492	721	13	continuity	continuity	NOUN
ftr-492	721	14	of	of	ADP
ftr-492	721	15	interest	interest	NOUN
ftr-492	721	16	issue	issue	NOUN
ftr-492	721	17	is	be	AUX
ftr-492	721	18	really	really	ADV
ftr-492	721	19	just	just	ADV
ftr-492	721	20	an	an	DET
ftr-492	721	21	alternative	alternative	ADJ
ftr-492	721	22	way	way	NOUN
ftr-492	721	23	of	of	ADP
ftr-492	721	24	stating	state	VERB
ftr-492	721	25	the	the	DET
ftr-492	721	26	service	service	NOUN
ftr-492	721	27	's	's	PART
ftr-492	721	28	concern	concern	NOUN
ftr-492	721	29	with	with	ADP
ftr-492	721	30	respect	respect	NOUN
ftr-492	721	31	to	to	ADP
ftr-492	721	32	the	the	DET
ftr-492	721	33	free	free	ADJ
ftr-492	721	34	transferability	transferability	NOUN
ftr-492	721	35	issue	issue	NOUN
ftr-492	721	36	.	.	PUNCT
ftr-492	722	1	for	for	ADP
ftr-492	722	2	more	more	ADJ
ftr-492	722	3	discussion	discussion	NOUN
ftr-492	722	4	of	of	ADP
ftr-492	722	5	the	the	DET
ftr-492	722	6	continuity	continuity	NOUN
ftr-492	722	7	of	of	ADP
ftr-492	722	8	life	life	NOUN
ftr-492	722	9	aspect	aspect	NOUN
ftr-492	722	10	of	of	ADP
ftr-492	722	11	revenue	revenue	NOUN
ftr-492	722	12	ruling	rule	VERB
ftr-492	722	13	77	77	NUM
ftr-492	722	14	-	-	SYM
ftr-492	722	15	214	214	NUM
ftr-492	722	16	,	,	PUNCT
ftr-492	722	17	see	see	VERB
ftr-492	722	18	part	part	NOUN
ftr-492	722	19	v(b)(5	v(b)(5	X
ftr-492	722	20	)	)	PUNCT
ftr-492	722	21	below	below	ADV
ftr-492	722	22	.	.	PUNCT
ftr-492	723	1	102	102	X
ftr-492	723	2	.	.	PUNCT
ftr-492	724	1	see	see	VERB
ftr-492	724	2	,	,	PUNCT
ftr-492	724	3	e.g.	e.g.	ADV
ftr-492	724	4	,	,	PUNCT
ftr-492	724	5	tax	tax	NOUN
ftr-492	724	6	section	section	NOUN
ftr-492	724	7	,	,	PUNCT
ftr-492	724	8	new	new	PROPN
ftr-492	724	9	york	york	PROPN
ftr-492	724	10	state	state	PROPN
ftr-492	724	11	bar	bar	PROPN
ftr-492	724	12	ass'n	ass'n	NOUN
ftr-492	724	13	,	,	PUNCT
ftr-492	724	14	report	report	NOUN
ftr-492	724	15	on	on	ADP
ftr-492	724	16	foreign	foreign	ADJ
ftr-492	724	17	entity	entity	NOUN
ftr-492	724	18	characterization	characterization	NOUN
ftr-492	724	19	for	for	ADP
ftr-492	724	20	federal	federal	ADJ
ftr-492	724	21	income	income	NOUN
ftr-492	724	22	tax	tax	NOUN
ftr-492	724	23	purposes	purpose	NOUN
ftr-492	724	24	,	,	PUNCT
ftr-492	724	25	reprinted	reprint	VERB
ftr-492	724	26	in	in	ADP
ftr-492	724	27	35	35	NUM
ftr-492	724	28	tax	tax	NOUN
ftr-492	724	29	.	.	PUNCT
ftr-492	725	1	l.	l.	PROPN
ftr-492	725	2	rev	rev	PROPN
ftr-492	725	3	.	.	PROPN
ftr-492	725	4	169	169	NUM
ftr-492	725	5	,	,	PUNCT
ftr-492	725	6	206	206	NUM
ftr-492	725	7	-	-	SYM
ftr-492	725	8	15	15	NUM
ftr-492	725	9	(	(	PUNCT
ftr-492	725	10	1980	1980	NUM
ftr-492	725	11	)	)	PUNCT
ftr-492	725	12	.	.	PUNCT
ftr-492	726	1	the	the	DET
ftr-492	726	2	main	main	ADJ
ftr-492	726	3	criticism	criticism	NOUN
ftr-492	726	4	of	of	ADP
ftr-492	726	5	the	the	DET
ftr-492	726	6	single	single	ADJ
ftr-492	726	7	economic	economic	ADJ
ftr-492	726	8	interest	interest	NOUN
ftr-492	726	9	theory	theory	NOUN
ftr-492	726	10	is	be	AUX
ftr-492	726	11	that	that	SCONJ
ftr-492	726	12	:	:	PUNCT
ftr-492	726	13	if	if	SCONJ
ftr-492	726	14	followed	follow	VERB
ftr-492	726	15	through	through	ADP
ftr-492	726	16	to	to	ADP
ftr-492	726	17	its	its	PRON
ftr-492	726	18	logical	logical	ADJ
ftr-492	726	19	conclusion	conclusion	NOUN
ftr-492	726	20	,	,	PUNCT
ftr-492	726	21	it	it	PRON
ftr-492	726	22	would	would	AUX
ftr-492	726	23	apply	apply	VERB
ftr-492	726	24	to	to	ADP
ftr-492	726	25	three	three	NUM
ftr-492	726	26	out	out	ADP
ftr-492	726	27	of	of	ADP
ftr-492	726	28	the	the	DET
ftr-492	726	29	four	four	NUM
ftr-492	726	30	characteristics	characteristic	NOUN
ftr-492	726	31	which	which	PRON
ftr-492	726	32	the	the	DET
ftr-492	726	33	regulations	regulation	NOUN
ftr-492	726	34	specify	specify	VERB
ftr-492	726	35	as	as	ADP
ftr-492	726	36	distinguishing	distinguish	VERB
ftr-492	726	37	partnerships	partnership	NOUN
ftr-492	726	38	from	from	ADP
ftr-492	726	39	corporations	corporation	NOUN
ftr-492	726	40	....	....	PUNCT
ftr-492	727	1	it	it	PRON
ftr-492	727	2	would	would	AUX
ftr-492	727	3	be	be	AUX
ftr-492	727	4	impossible	impossible	ADJ
ftr-492	727	5	for	for	SCONJ
ftr-492	727	6	a	a	DET
ftr-492	727	7	corporate	corporate	ADJ
ftr-492	727	8	group	group	NOUN
ftr-492	727	9	to	to	PART
ftr-492	727	10	operate	operate	VERB
ftr-492	727	11	a	a	DET
ftr-492	727	12	foreign	foreign	ADJ
ftr-492	727	13	partnership	partnership	NOUN
ftr-492	727	14	if	if	SCONJ
ftr-492	727	15	its	its	PRON
ftr-492	727	16	full	full	ADJ
ftr-492	727	17	ownership	ownership	NOUN
ftr-492	727	18	is	be	AUX
ftr-492	727	19	channelled	channel	VERB
ftr-492	727	20	through	through	ADP
ftr-492	727	21	a	a	DET
ftr-492	727	22	single	single	ADJ
ftr-492	727	23	corporate	corporate	ADJ
ftr-492	727	24	parent	parent	NOUN
ftr-492	727	25	at	at	ADP
ftr-492	727	26	any	any	DET
ftr-492	727	27	point	point	NOUN
ftr-492	727	28	in	in	ADP
ftr-492	727	29	its	its	PRON
ftr-492	727	30	structure	structure	NOUN
ftr-492	727	31	.	.	PUNCT
ftr-492	728	1	i	i	PRON
ftr-492	728	2	d.	d.	PROPN
ftr-492	728	3	at	at	ADP
ftr-492	728	4	206	206	NUM
ftr-492	728	5	.	.	PUNCT
ftr-492	729	1	103	103	NUM
ftr-492	729	2	.	.	NOUN
ftr-492	729	3	685	685	NUM
ftr-492	729	4	f.2d	f.2d	NOUN
ftr-492	729	5	1099	1099	NUM
ftr-492	729	6	(	(	PUNCT
ftr-492	729	7	9th	9th	ADJ
ftr-492	729	8	cir	cir	NOUN
ftr-492	729	9	.	.	PROPN
ftr-492	729	10	1982	1982	NUM
ftr-492	729	11	)	)	PUNCT
ftr-492	729	12	.	.	PUNCT
ftr-492	730	1	[	[	X
ftr-492	730	2	vol	vol	NOUN
ftr-492	730	3	.	.	NOUN
ftr-492	730	4	1:4	1:4	NUM
ftr-492	730	5	lingering	linger	VERB
ftr-492	730	6	partnership	partnership	NOUN
ftr-492	730	7	classification	classification	NOUN
ftr-492	730	8	issues	issue	NOUN
ftr-492	730	9	trust	trust	NOUN
ftr-492	730	10	-	-	PUNCT
ftr-492	730	11	t	t	PROPN
ftr-492	730	12	4	4	NUM
ftr-492	730	13	the	the	DET
ftr-492	730	14	parties	party	NOUN
ftr-492	730	15	stipulated	stipulate	VERB
ftr-492	730	16	that	that	SCONJ
ftr-492	730	17	the	the	DET
ftr-492	730	18	foreign	foreign	ADJ
ftr-492	730	19	entities	entity	NOUN
ftr-492	730	20	had	have	VERB
ftr-492	730	21	limited	limit	VERB
ftr-492	730	22	liability	liability	NOUN
ftr-492	730	23	and	and	CCONJ
ftr-492	730	24	centralized	centralized	ADJ
ftr-492	730	25	management	management	NOUN
ftr-492	730	26	,	,	PUNCT
ftr-492	730	27	0	0	NUM
ftr-492	730	28	5	5	NUM
ftr-492	730	29	so	so	SCONJ
ftr-492	730	30	that	that	SCONJ
ftr-492	730	31	,	,	PUNCT
ftr-492	730	32	as	as	ADP
ftr-492	730	33	in	in	ADP
ftr-492	730	34	revenue	revenue	NOUN
ftr-492	730	35	ruling	rule	VERB
ftr-492	730	36	77	77	NUM
ftr-492	730	37	-	-	SYM
ftr-492	730	38	214	214	NUM
ftr-492	730	39	,	,	PUNCT
ftr-492	730	40	the	the	DET
ftr-492	730	41	classification	classification	NOUN
ftr-492	730	42	issue	issue	NOUN
ftr-492	730	43	turned	turn	VERB
ftr-492	730	44	on	on	ADP
ftr-492	730	45	whether	whether	SCONJ
ftr-492	730	46	the	the	DET
ftr-492	730	47	entities	entity	NOUN
ftr-492	730	48	had	have	VERB
ftr-492	730	49	freely	freely	ADV
ftr-492	730	50	transferable	transferable	ADJ
ftr-492	730	51	interests	interest	NOUN
ftr-492	730	52	and	and	CCONJ
ftr-492	730	53	continuity	continuity	NOUN
ftr-492	730	54	of	of	ADP
ftr-492	730	55	life	life	NOUN
ftr-492	730	56	.	.	PUNCT
ftr-492	731	1	although	although	SCONJ
ftr-492	731	2	transfers	transfer	NOUN
ftr-492	731	3	of	of	ADP
ftr-492	731	4	interests	interest	NOUN
ftr-492	731	5	required	require	VERB
ftr-492	731	6	the	the	DET
ftr-492	731	7	consent	consent	NOUN
ftr-492	731	8	of	of	ADP
ftr-492	731	9	the	the	DET
ftr-492	731	10	other	other	ADJ
ftr-492	731	11	member	member	NOUN
ftr-492	731	12	and	and	CCONJ
ftr-492	731	13	the	the	DET
ftr-492	731	14	entities	entity	NOUN
ftr-492	731	15	would	would	AUX
ftr-492	731	16	dissolve	dissolve	VERB
ftr-492	731	17	upon	upon	SCONJ
ftr-492	731	18	the	the	DET
ftr-492	731	19	bankruptcy	bankruptcy	NOUN
ftr-492	731	20	of	of	ADP
ftr-492	731	21	a	a	DET
ftr-492	731	22	member	member	NOUN
ftr-492	731	23	or	or	CCONJ
ftr-492	731	24	the	the	DET
ftr-492	731	25	occurrence	occurrence	NOUN
ftr-492	731	26	of	of	ADP
ftr-492	731	27	certain	certain	ADJ
ftr-492	731	28	other	other	ADJ
ftr-492	731	29	events	event	NOUN
ftr-492	731	30	,	,	PUNCT
ftr-492	731	31	"	"	PUNCT
ftr-492	731	32	t	t	NOUN
ftr-492	731	33	the	the	DET
ftr-492	731	34	service	service	NOUN
ftr-492	731	35	argued	argue	VERB
ftr-492	731	36	that	that	SCONJ
ftr-492	731	37	the	the	DET
ftr-492	731	38	entities	entity	NOUN
ftr-492	731	39	had	have	VERB
ftr-492	731	40	freely	freely	ADV
ftr-492	731	41	transferable	transferable	ADJ
ftr-492	731	42	interests	interest	NOUN
ftr-492	731	43	and	and	CCONJ
ftr-492	731	44	continuity	continuity	NOUN
ftr-492	731	45	of	of	ADP
ftr-492	731	46	life	life	NOUN
ftr-492	731	47	because	because	SCONJ
ftr-492	731	48	the	the	DET
ftr-492	731	49	dutch	dutch	ADJ
ftr-492	731	50	corporation	corporation	NOUN
ftr-492	731	51	and	and	CCONJ
ftr-492	731	52	the	the	DET
ftr-492	731	53	employee	employee	NOUN
ftr-492	731	54	trust	trust	NOUN
ftr-492	731	55	were	be	AUX
ftr-492	731	56	under	under	ADP
ftr-492	731	57	common	common	ADJ
ftr-492	731	58	control	control	NOUN
ftr-492	731	59	'	'	PART
ftr-492	731	60	07	07	NUM
ftr-492	731	61	and	and	CCONJ
ftr-492	731	62	constituted	constitute	VERB
ftr-492	731	63	a	a	DET
ftr-492	731	64	"	"	PUNCT
ftr-492	731	65	single	single	ADJ
ftr-492	731	66	economic	economic	ADJ
ftr-492	731	67	interest	interest	NOUN
ftr-492	731	68	"	"	PUNCT
ftr-492	731	69	such	such	ADJ
ftr-492	731	70	that	that	SCONJ
ftr-492	731	71	they	they	PRON
ftr-492	731	72	could	could	AUX
ftr-492	731	73	not	not	PART
ftr-492	731	74	act	act	VERB
ftr-492	731	75	independently.10	independently.10	NOUN
ftr-492	731	76	8	8	NUM
ftr-492	731	77	the	the	DET
ftr-492	731	78	court	court	NOUN
ftr-492	731	79	held	hold	VERB
ftr-492	731	80	that	that	SCONJ
ftr-492	731	81	the	the	DET
ftr-492	731	82	entities	entity	NOUN
ftr-492	731	83	should	should	AUX
ftr-492	731	84	be	be	AUX
ftr-492	731	85	classified	classify	VERB
ftr-492	731	86	as	as	ADP
ftr-492	731	87	partnerships	partnership	NOUN
ftr-492	731	88	,	,	PUNCT
ftr-492	731	89	rejecting	reject	VERB
ftr-492	731	90	the	the	DET
ftr-492	731	91	service	service	NOUN
ftr-492	731	92	's	's	PART
ftr-492	731	93	position	position	NOUN
ftr-492	731	94	on	on	ADP
ftr-492	731	95	the	the	DET
ftr-492	731	96	theory	theory	NOUN
ftr-492	731	97	that	that	SCONJ
ftr-492	731	98	the	the	DET
ftr-492	731	99	owners	owner	NOUN
ftr-492	731	100	were	be	AUX
ftr-492	731	101	different	different	ADJ
ftr-492	731	102	persons	person	NOUN
ftr-492	731	103	that	that	PRON
ftr-492	731	104	potentially	potentially	ADV
ftr-492	731	105	could	could	AUX
ftr-492	731	106	have	have	VERB
ftr-492	731	107	conflicting	conflicting	ADJ
ftr-492	731	108	interests	interest	NOUN
ftr-492	731	109	,	,	PUNCT
ftr-492	731	110	despite	despite	SCONJ
ftr-492	731	111	the	the	DET
ftr-492	731	112	general	general	ADJ
ftr-492	731	113	commonality	commonality	NOUN
ftr-492	731	114	of	of	ADP
ftr-492	731	115	their	their	PRON
ftr-492	731	116	business	business	NOUN
ftr-492	732	1	interests.109	interests.109	VERB
ftr-492	732	2	although	although	SCONJ
ftr-492	732	3	the	the	DET
ftr-492	732	4	court	court	NOUN
ftr-492	732	5	acknowledged	acknowledge	VERB
ftr-492	732	6	that	that	SCONJ
ftr-492	732	7	there	there	PRON
ftr-492	732	8	was	be	VERB
ftr-492	732	9	common	common	ADJ
ftr-492	732	10	control	control	NOUN
ftr-492	732	11	of	of	ADP
ftr-492	732	12	the	the	DET
ftr-492	732	13	members	member	NOUN
ftr-492	732	14	,	,	PUNCT
ftr-492	732	15	it	it	PRON
ftr-492	732	16	dismissed	dismiss	VERB
ftr-492	732	17	that	that	DET
ftr-492	732	18	concern	concern	NOUN
ftr-492	732	19	based	base	VERB
ftr-492	732	20	upon	upon	SCONJ
ftr-492	732	21	the	the	DET
ftr-492	732	22	fact	fact	NOUN
ftr-492	732	23	that	that	SCONJ
ftr-492	732	24	the	the	DET
ftr-492	732	25	board	board	NOUN
ftr-492	732	26	of	of	ADP
ftr-492	732	27	trustees	trustee	NOUN
ftr-492	732	28	of	of	ADP
ftr-492	732	29	the	the	DET
ftr-492	732	30	employee	employee	NOUN
ftr-492	732	31	trust	trust	NOUN
ftr-492	732	32	had	have	AUX
ftr-492	732	33	a	a	DET
ftr-492	732	34	fiduciary	fiduciary	ADJ
ftr-492	732	35	duty	duty	NOUN
ftr-492	732	36	to	to	PART
ftr-492	732	37	exercise	exercise	VERB
ftr-492	732	38	its	its	PRON
ftr-492	732	39	authority	authority	NOUN
ftr-492	732	40	in	in	ADP
ftr-492	732	41	good	good	ADJ
ftr-492	732	42	faith	faith	NOUN
ftr-492	732	43	based	base	VERB
ftr-492	732	44	upon	upon	SCONJ
ftr-492	732	45	the	the	DET
ftr-492	732	46	best	good	ADJ
ftr-492	732	47	interests	interest	NOUN
ftr-492	732	48	of	of	ADP
ftr-492	732	49	the	the	DET
ftr-492	732	50	beneficiaries	beneficiary	NOUN
ftr-492	732	51	.	.	PUNCT
ftr-492	733	1	"	"	PUNCT
ftr-492	733	2	'	'	PUNCT
ftr-492	733	3	revenue	revenue	NOUN
ftr-492	733	4	ruling	rule	VERB
ftr-492	733	5	77	77	NUM
ftr-492	733	6	-	-	SYM
ftr-492	733	7	214	214	NUM
ftr-492	733	8	was	be	AUX
ftr-492	733	9	recently	recently	ADV
ftr-492	733	10	reconsidered	reconsider	VERB
ftr-492	733	11	by	by	ADP
ftr-492	733	12	the	the	DET
ftr-492	733	13	service	service	NOUN
ftr-492	733	14	in	in	ADP
ftr-492	733	15	revenue	revenue	NOUN
ftr-492	733	16	ruling	rule	VERB
ftr-492	733	17	93	93	NUM
ftr-492	733	18	-	-	SYM
ftr-492	733	19	4.11	4.11	NUM
ftr-492	733	20	'	'	PUNCT
ftr-492	733	21	while	while	NOUN
ftr-492	733	22	,	,	PUNCT
ftr-492	733	23	as	as	SCONJ
ftr-492	733	24	discussed	discuss	VERB
ftr-492	733	25	below	below	ADV
ftr-492	733	26	,	,	PUNCT
ftr-492	733	27	the	the	DET
ftr-492	733	28	service	service	NOUN
ftr-492	733	29	purported	purport	VERB
ftr-492	733	30	to	to	PART
ftr-492	733	31	eliminate	eliminate	VERB
ftr-492	733	32	revenue	revenue	NOUN
ftr-492	733	33	ruling	rule	VERB
ftr-492	733	34	77	77	NUM
ftr-492	733	35	-	-	SYM
ftr-492	733	36	214	214	NUM
ftr-492	733	37	as	as	ADP
ftr-492	733	38	a	a	DET
ftr-492	733	39	problem	problem	NOUN
ftr-492	733	40	for	for	ADP
ftr-492	733	41	continuity	continuity	NOUN
ftr-492	733	42	of	of	ADP
ftr-492	733	43	interest	interest	NOUN
ftr-492	733	44	purposes,'1	purposes,'1	PROPN
ftr-492	733	45	2	2	NUM
ftr-492	733	46	the	the	DET
ftr-492	733	47	service	service	NOUN
ftr-492	733	48	essentially	essentially	ADV
ftr-492	733	49	reaffirmed	reaffirm	VERB
ftr-492	733	50	it	it	PRON
ftr-492	733	51	for	for	ADP
ftr-492	733	52	free	free	ADJ
ftr-492	733	53	transferability	transferability	NOUN
ftr-492	733	54	purposes	purpose	NOUN
ftr-492	733	55	.	.	PUNCT
ftr-492	734	1	however	however	ADV
ftr-492	734	2	,	,	PUNCT
ftr-492	734	3	the	the	DET
ftr-492	734	4	service	service	NOUN
ftr-492	734	5	did	do	AUX
ftr-492	734	6	add	add	VERB
ftr-492	734	7	certain	certain	ADJ
ftr-492	734	8	refinements	refinement	NOUN
ftr-492	734	9	.	.	PUNCT
ftr-492	735	1	first	first	ADV
ftr-492	735	2	,	,	PUNCT
ftr-492	735	3	the	the	DET
ftr-492	735	4	service	service	NOUN
ftr-492	735	5	expressly	expressly	ADV
ftr-492	735	6	stated	state	VERB
ftr-492	735	7	the	the	DET
ftr-492	735	8	question	question	NOUN
ftr-492	735	9	in	in	ADP
ftr-492	735	10	terms	term	NOUN
ftr-492	735	11	of	of	ADP
ftr-492	735	12	whether	whether	SCONJ
ftr-492	735	13	"	"	PUNCT
ftr-492	735	14	the	the	DET
ftr-492	735	15	possibility	possibility	NOUN
ftr-492	735	16	of	of	ADP
ftr-492	735	17	an	an	DET
ftr-492	735	18	impediment	impediment	NOUN
ftr-492	735	19	to	to	PART
ftr-492	735	20	transfer	transfer	VERB
ftr-492	735	21	"	"	PUNCT
ftr-492	735	22	exists	exist	NOUN
ftr-492	735	23	,	,	PUNCT
ftr-492	735	24	which	which	PRON
ftr-492	735	25	sounds	sound	VERB
ftr-492	735	26	like	like	ADP
ftr-492	735	27	the	the	DET
ftr-492	735	28	narrow	narrow	ADJ
ftr-492	735	29	approach	approach	NOUN
ftr-492	735	30	taken	take	VERB
ftr-492	735	31	by	by	ADP
ftr-492	735	32	the	the	DET
ftr-492	735	33	court	court	NOUN
ftr-492	735	34	in	in	ADP
ftr-492	735	35	mca	mca	PROPN
ftr-492	735	36	.	.	PUNCT
ftr-492	736	1	second	second	ADJ
ftr-492	736	2	,	,	PUNCT
ftr-492	736	3	the	the	DET
ftr-492	736	4	service	service	NOUN
ftr-492	736	5	made	make	VERB
ftr-492	736	6	the	the	DET
ftr-492	736	7	surprising	surprising	ADJ
ftr-492	736	8	statement	statement	NOUN
ftr-492	736	9	that	that	SCONJ
ftr-492	736	10	if	if	SCONJ
ftr-492	736	11	the	the	DET
ftr-492	736	12	"	"	PUNCT
ftr-492	736	13	memorandum	memorandum	NOUN
ftr-492	736	14	of	of	ADP
ftr-492	736	15	association	association	NOUN
ftr-492	736	16	"	"	PUNCT
ftr-492	736	17	for	for	ADP
ftr-492	736	18	the	the	DET
ftr-492	736	19	gmbh	gmbh	PROPN
ftr-492	736	20	had	have	AUX
ftr-492	736	21	either	either	CCONJ
ftr-492	736	22	prohibited	prohibit	VERB
ftr-492	736	23	transfers	transfer	NOUN
ftr-492	736	24	of	of	ADP
ftr-492	736	25	interests	interest	NOUN
ftr-492	736	26	or	or	CCONJ
ftr-492	736	27	provided	provide	VERB
ftr-492	736	28	for	for	ADP
ftr-492	736	29	an	an	DET
ftr-492	736	30	automatic	automatic	ADJ
ftr-492	736	31	dissolution	dissolution	NOUN
ftr-492	736	32	of	of	ADP
ftr-492	736	33	the	the	DET
ftr-492	736	34	gmbh	gmbh	NOUN
ftr-492	736	35	upon	upon	SCONJ
ftr-492	736	36	the	the	DET
ftr-492	736	37	occurrence	occurrence	NOUN
ftr-492	736	38	of	of	ADP
ftr-492	736	39	a	a	DET
ftr-492	736	40	transfer	transfer	NOUN
ftr-492	736	41	,	,	PUNCT
ftr-492	736	42	then	then	ADV
ftr-492	736	43	the	the	DET
ftr-492	736	44	gmbh	gmbh	NOUN
ftr-492	736	45	would	would	AUX
ftr-492	736	46	have	have	AUX
ftr-492	736	47	been	be	AUX
ftr-492	736	48	viewed	view	VERB
ftr-492	736	49	104	104	NUM
ftr-492	736	50	.	.	PUNCT
ftr-492	737	1	i	i	PRON
ftr-492	737	2	d.	d.	PROPN
ftr-492	737	3	at	at	ADP
ftr-492	737	4	1100	1100	NUM
ftr-492	737	5	.	.	PUNCT
ftr-492	738	1	105	105	NUM
ftr-492	738	2	.	.	PUNCT
ftr-492	739	1	i	i	PRON
ftr-492	739	2	d.	d.	PROPN
ftr-492	739	3	at	at	ADP
ftr-492	739	4	1102	1102	NUM
ftr-492	739	5	.	.	PUNCT
ftr-492	740	1	106	106	NUM
ftr-492	740	2	.	.	PUNCT
ftr-492	741	1	the	the	DET
ftr-492	741	2	opinion	opinion	NOUN
ftr-492	741	3	states	state	VERB
ftr-492	741	4	that	that	SCONJ
ftr-492	741	5	dissolution	dissolution	NOUN
ftr-492	741	6	occurred	occur	VERB
ftr-492	741	7	"	"	PUNCT
ftr-492	741	8	because	because	SCONJ
ftr-492	741	9	the	the	DET
ftr-492	741	10	organizational	organizational	ADJ
ftr-492	741	11	documents	document	NOUN
ftr-492	741	12	and	and	CCONJ
ftr-492	741	13	local	local	ADJ
ftr-492	741	14	laws	law	NOUN
ftr-492	741	15	provide	provide	VERB
ftr-492	741	16	for	for	ADP
ftr-492	741	17	dissolution	dissolution	NOUN
ftr-492	741	18	.	.	PUNCT
ftr-492	741	19	"	"	PUNCT
ftr-492	742	1	i	i	PRON
ftr-492	742	2	d.	d.	PROPN
ftr-492	742	3	107	107	NUM
ftr-492	742	4	.	.	PUNCT
ftr-492	743	1	the	the	DET
ftr-492	743	2	same	same	ADJ
ftr-492	743	3	persons	person	NOUN
ftr-492	743	4	controlled	control	VERB
ftr-492	743	5	the	the	DET
ftr-492	743	6	board	board	NOUN
ftr-492	743	7	of	of	ADP
ftr-492	743	8	directors	director	NOUN
ftr-492	743	9	of	of	ADP
ftr-492	743	10	the	the	DET
ftr-492	743	11	dutch	dutch	ADJ
ftr-492	743	12	corporation	corporation	NOUN
ftr-492	743	13	and	and	CCONJ
ftr-492	743	14	the	the	DET
ftr-492	743	15	board	board	NOUN
ftr-492	743	16	of	of	ADP
ftr-492	743	17	trustees	trustee	NOUN
ftr-492	743	18	of	of	ADP
ftr-492	743	19	the	the	DET
ftr-492	743	20	employee	employee	NOUN
ftr-492	743	21	trust	trust	NOUN
ftr-492	743	22	.	.	PUNCT
ftr-492	744	1	i	i	PRON
ftr-492	744	2	d.	d.	PROPN
ftr-492	744	3	at	at	ADP
ftr-492	744	4	1100	1100	NUM
ftr-492	744	5	-	-	SYM
ftr-492	744	6	01	01	NUM
ftr-492	744	7	.	.	PUNCT
ftr-492	744	8	108	108	NUM
ftr-492	744	9	.	.	PUNCT
ftr-492	745	1	i	i	PRON
ftr-492	745	2	d.	d.	PROPN
ftr-492	745	3	at	at	ADP
ftr-492	745	4	1102	1102	NUM
ftr-492	745	5	.	.	PUNCT
ftr-492	746	1	109	109	NUM
ftr-492	746	2	.	.	PUNCT
ftr-492	747	1	the	the	DET
ftr-492	747	2	court	court	NOUN
ftr-492	747	3	concluded	conclude	VERB
ftr-492	747	4	that	that	SCONJ
ftr-492	747	5	,	,	PUNCT
ftr-492	747	6	although	although	SCONJ
ftr-492	747	7	the	the	DET
ftr-492	747	8	dutch	dutch	ADJ
ftr-492	747	9	corporation	corporation	NOUN
ftr-492	747	10	and	and	CCONJ
ftr-492	747	11	the	the	DET
ftr-492	747	12	employee	employee	NOUN
ftr-492	747	13	trust	trust	NOUN
ftr-492	747	14	"	"	PUNCT
ftr-492	747	15	are	be	AUX
ftr-492	747	16	likely	likely	ADJ
ftr-492	747	17	,	,	PUNCT
ftr-492	747	18	as	as	ADP
ftr-492	747	19	a	a	DET
ftr-492	747	20	practical	practical	ADJ
ftr-492	747	21	matter	matter	NOUN
ftr-492	747	22	,	,	PUNCT
ftr-492	747	23	always	always	ADV
ftr-492	747	24	to	to	PART
ftr-492	747	25	act	act	VERB
ftr-492	747	26	in	in	ADP
ftr-492	747	27	concert	concert	NOUN
ftr-492	747	28	in	in	ADP
ftr-492	747	29	their	their	PRON
ftr-492	747	30	management	management	NOUN
ftr-492	747	31	of	of	ADP
ftr-492	747	32	the	the	DET
ftr-492	747	33	[	[	X
ftr-492	747	34	entities	entity	NOUN
ftr-492	747	35	]	]	PUNCT
ftr-492	747	36	,	,	PUNCT
ftr-492	747	37	we	we	PRON
ftr-492	747	38	can	can	AUX
ftr-492	747	39	not	not	PART
ftr-492	747	40	conclude	conclude	VERB
ftr-492	747	41	as	as	ADP
ftr-492	747	42	a	a	DET
ftr-492	747	43	matter	matter	NOUN
ftr-492	747	44	of	of	ADP
ftr-492	747	45	law	law	NOUN
ftr-492	747	46	that	that	PRON
ftr-492	747	47	their	their	PRON
ftr-492	747	48	interests	interest	NOUN
ftr-492	747	49	will	will	AUX
ftr-492	747	50	never	never	ADV
ftr-492	747	51	diverge	diverge	VERB
ftr-492	747	52	.	.	PUNCT
ftr-492	747	53	"	"	PUNCT
ftr-492	748	1	i	i	PRON
ftr-492	748	2	d.	d.	PROPN
ftr-492	748	3	at	at	ADP
ftr-492	748	4	1104	1104	NUM
ftr-492	748	5	.	.	PUNCT
ftr-492	749	1	110	110	NUM
ftr-492	749	2	.	.	PUNCT
ftr-492	750	1	i	i	PRON
ftr-492	750	2	d.	d.	PROPN
ftr-492	750	3	111	111	NUM
ftr-492	750	4	.	.	PUNCT
ftr-492	750	5	1993	1993	NUM
ftr-492	750	6	-	-	SYM
ftr-492	750	7	3	3	NUM
ftr-492	750	8	i.r.b	i.r.b	NOUN
ftr-492	750	9	.	.	PUNCT
ftr-492	750	10	5	5	NUM
ftr-492	750	11	(	(	PUNCT
ftr-492	750	12	jan	jan	PROPN
ftr-492	750	13	.	.	PROPN
ftr-492	750	14	19	19	NUM
ftr-492	750	15	)	)	PUNCT
ftr-492	750	16	.	.	PUNCT
ftr-492	751	1	112	112	NUM
ftr-492	751	2	.	.	PUNCT
ftr-492	752	1	see	see	VERB
ftr-492	752	2	discussion	discussion	NOUN
ftr-492	752	3	infra	infra	NOUN
ftr-492	752	4	part	part	NOUN
ftr-492	752	5	v(b)(5	v(b)(5	PROPN
ftr-492	752	6	)	)	PUNCT
ftr-492	752	7	.	.	PUNCT
ftr-492	753	1	19931	19931	NUM
ftr-492	753	2	florida	florida	PROPN
ftr-492	753	3	tax	tax	NOUN
ftr-492	753	4	review	review	NOUN
ftr-492	753	5	as	as	ADP
ftr-492	753	6	lacking	lack	VERB
ftr-492	753	7	free	free	ADJ
ftr-492	753	8	transferability	transferability	NOUN
ftr-492	753	9	of	of	ADP
ftr-492	753	10	interests	interest	NOUN
ftr-492	753	11	.	.	PUNCT
ftr-492	754	1	"	"	PUNCT
ftr-492	754	2	'	'	PUNCT
ftr-492	754	3	before	before	ADP
ftr-492	754	4	turning	turn	VERB
ftr-492	754	5	to	to	ADP
ftr-492	754	6	the	the	DET
ftr-492	754	7	free	free	ADJ
ftr-492	754	8	transferability	transferability	NOUN
ftr-492	754	9	issues	issue	NOUN
ftr-492	754	10	raised	raise	VERB
ftr-492	754	11	by	by	ADP
ftr-492	754	12	the	the	DET
ftr-492	754	13	service	service	NOUN
ftr-492	754	14	's	's	PART
ftr-492	754	15	"	"	PUNCT
ftr-492	754	16	single	single	ADJ
ftr-492	754	17	economic	economic	ADJ
ftr-492	754	18	interest	interest	NOUN
ftr-492	754	19	"	"	PUNCT
ftr-492	754	20	theory	theory	NOUN
ftr-492	754	21	,	,	PUNCT
ftr-492	754	22	it	it	PRON
ftr-492	754	23	is	be	AUX
ftr-492	754	24	instructive	instructive	ADJ
ftr-492	754	25	to	to	PART
ftr-492	754	26	note	note	VERB
ftr-492	754	27	two	two	NUM
ftr-492	754	28	points	point	NOUN
ftr-492	754	29	.	.	PUNCT
ftr-492	755	1	first	first	ADV
ftr-492	755	2	,	,	PUNCT
ftr-492	755	3	despite	despite	SCONJ
ftr-492	755	4	the	the	DET
ftr-492	755	5	potentially	potentially	ADV
ftr-492	755	6	sweeping	sweeping	ADJ
ftr-492	755	7	nature	nature	NOUN
ftr-492	755	8	of	of	ADP
ftr-492	755	9	the	the	DET
ftr-492	755	10	service	service	NOUN
ftr-492	755	11	's	's	PART
ftr-492	755	12	argument	argument	NOUN
ftr-492	755	13	,	,	PUNCT
ftr-492	755	14	the	the	DET
ftr-492	755	15	authority	authority	NOUN
ftr-492	755	16	for	for	ADP
ftr-492	755	17	its	its	PRON
ftr-492	755	18	position	position	NOUN
ftr-492	755	19	is	be	AUX
ftr-492	755	20	actually	actually	ADV
ftr-492	755	21	quite	quite	ADV
ftr-492	755	22	narrow	narrow	ADJ
ftr-492	755	23	.	.	PUNCT
ftr-492	756	1	the	the	DET
ftr-492	756	2	only	only	ADJ
ftr-492	756	3	favorable	favorable	ADJ
ftr-492	756	4	authorities	authority	NOUN
ftr-492	756	5	,	,	PUNCT
ftr-492	756	6	zuckman	zuckman	NOUN
ftr-492	756	7	l	l	NOUN
ftr-492	756	8	4	4	NUM
ftr-492	756	9	and	and	CCONJ
ftr-492	756	10	revenue	revenue	NOUN
ftr-492	756	11	ruling	rule	VERB
ftr-492	756	12	77	77	NUM
ftr-492	756	13	-	-	SYM
ftr-492	756	14	214	214	NUM
ftr-492	756	15	,	,	PUNCT
ftr-492	756	16	involved	involve	VERB
ftr-492	756	17	the	the	DET
ftr-492	756	18	extreme	extreme	ADJ
ftr-492	756	19	cases	case	NOUN
ftr-492	756	20	of	of	ADP
ftr-492	756	21	a	a	DET
ftr-492	756	22	partnership	partnership	NOUN
ftr-492	756	23	principally	principally	ADV
ftr-492	756	24	owned	own	VERB
ftr-492	756	25	by	by	ADP
ftr-492	756	26	an	an	DET
ftr-492	756	27	individual	individual	NOUN
ftr-492	756	28	and	and	CCONJ
ftr-492	756	29	his	his	PRON
ftr-492	756	30	wholly	wholly	ADV
ftr-492	756	31	owned	own	VERB
ftr-492	756	32	second	second	ADJ
ftr-492	756	33	tier	tier	NOUN
ftr-492	756	34	subsidiary	subsidiary	NOUN
ftr-492	756	35	and	and	CCONJ
ftr-492	756	36	a	a	DET
ftr-492	756	37	partnership	partnership	NOUN
ftr-492	756	38	between	between	ADP
ftr-492	756	39	sister	sister	NOUN
ftr-492	756	40	subsidiaries	subsidiary	NOUN
ftr-492	756	41	,	,	PUNCT
ftr-492	756	42	respectively	respectively	ADV
ftr-492	756	43	.	.	PUNCT
ftr-492	757	1	moreover	moreover	ADV
ftr-492	757	2	,	,	PUNCT
ftr-492	757	3	both	both	CCONJ
ftr-492	757	4	the	the	DET
ftr-492	757	5	mca	mca	PROPN
ftr-492	757	6	opinion	opinion	NOUN
ftr-492	757	7	,	,	PUNCT
ftr-492	757	8	which	which	PRON
ftr-492	757	9	was	be	AUX
ftr-492	757	10	sympathetic	sympathetic	ADJ
ftr-492	757	11	to	to	ADP
ftr-492	757	12	the	the	DET
ftr-492	757	13	service	service	NOUN
ftr-492	757	14	's	's	PART
ftr-492	757	15	legal	legal	ADJ
ftr-492	757	16	argument	argument	NOUN
ftr-492	757	17	but	but	CCONJ
ftr-492	757	18	rejected	reject	VERB
ftr-492	757	19	it	it	PRON
ftr-492	757	20	as	as	SCONJ
ftr-492	757	21	applied	apply	VERB
ftr-492	757	22	to	to	ADP
ftr-492	757	23	the	the	DET
ftr-492	757	24	facts	fact	NOUN
ftr-492	757	25	of	of	ADP
ftr-492	757	26	the	the	DET
ftr-492	757	27	case	case	NOUN
ftr-492	757	28	,	,	PUNCT
ftr-492	757	29	and	and	CCONJ
ftr-492	757	30	revenue	revenue	NOUN
ftr-492	757	31	ruling	rule	VERB
ftr-492	757	32	93	93	NUM
ftr-492	757	33	-	-	SYM
ftr-492	757	34	4	4	NUM
ftr-492	757	35	stated	state	VERB
ftr-492	757	36	the	the	DET
ftr-492	757	37	legal	legal	ADJ
ftr-492	757	38	issue	issue	NOUN
ftr-492	757	39	in	in	ADP
ftr-492	757	40	terms	term	NOUN
ftr-492	757	41	of	of	ADP
ftr-492	757	42	whether	whether	SCONJ
ftr-492	757	43	there	there	PRON
ftr-492	757	44	was	be	VERB
ftr-492	757	45	any	any	DET
ftr-492	757	46	possibility	possibility	NOUN
ftr-492	757	47	that	that	SCONJ
ftr-492	757	48	the	the	DET
ftr-492	757	49	members	member	NOUN
ftr-492	757	50	could	could	AUX
ftr-492	757	51	have	have	AUX
ftr-492	757	52	divergent	divergent	ADJ
ftr-492	757	53	interests	interest	NOUN
ftr-492	757	54	that	that	PRON
ftr-492	757	55	could	could	AUX
ftr-492	757	56	result	result	VERB
ftr-492	757	57	in	in	ADP
ftr-492	757	58	the	the	DET
ftr-492	757	59	transfer	transfer	NOUN
ftr-492	757	60	limitation	limitation	NOUN
ftr-492	757	61	having	have	VERB
ftr-492	757	62	substance	substance	NOUN
ftr-492	757	63	,	,	PUNCT
ftr-492	757	64	which	which	PRON
ftr-492	757	65	is	be	AUX
ftr-492	757	66	a	a	DET
ftr-492	757	67	relatively	relatively	ADV
ftr-492	757	68	easy	easy	ADJ
ftr-492	757	69	test	test	NOUN
ftr-492	757	70	to	to	PART
ftr-492	757	71	satisfy	satisfy	VERB
ftr-492	757	72	.	.	PUNCT
ftr-492	757	73	"	"	PUNCT
ftr-492	758	1	5	5	NUM
ftr-492	758	2	second	second	ADJ
ftr-492	758	3	,	,	PUNCT
ftr-492	758	4	the	the	DET
ftr-492	758	5	service	service	NOUN
ftr-492	758	6	apparently	apparently	ADV
ftr-492	758	7	has	have	AUX
ftr-492	758	8	never	never	ADV
ftr-492	758	9	asserted	assert	VERB
ftr-492	758	10	the	the	DET
ftr-492	758	11	"	"	PUNCT
ftr-492	758	12	single	single	ADJ
ftr-492	758	13	economic	economic	ADJ
ftr-492	758	14	interest	interest	NOUN
ftr-492	758	15	"	"	PUNCT
ftr-492	758	16	theory	theory	NOUN
ftr-492	758	17	in	in	ADP
ftr-492	758	18	the	the	DET
ftr-492	758	19	context	context	NOUN
ftr-492	758	20	of	of	ADP
ftr-492	758	21	classifying	classify	VERB
ftr-492	758	22	an	an	DET
ftr-492	758	23	entity	entity	NOUN
ftr-492	758	24	organized	organize	VERB
ftr-492	758	25	under	under	ADP
ftr-492	758	26	domestic	domestic	ADJ
ftr-492	758	27	law	law	NOUN
ftr-492	758	28	.	.	PUNCT
ftr-492	759	1	1	1	NUM
ftr-492	759	2	16	16	NUM
ftr-492	759	3	in	in	ADP
ftr-492	759	4	fact	fact	NOUN
ftr-492	759	5	,	,	PUNCT
ftr-492	759	6	the	the	DET
ftr-492	759	7	service	service	NOUN
ftr-492	759	8	has	have	AUX
ftr-492	759	9	not	not	PART
ftr-492	759	10	even	even	ADV
ftr-492	759	11	consistently	consistently	ADV
ftr-492	759	12	applied	apply	VERB
ftr-492	759	13	the	the	DET
ftr-492	759	14	theory	theory	NOUN
ftr-492	759	15	in	in	ADP
ftr-492	759	16	the	the	DET
ftr-492	759	17	foreign	foreign	ADJ
ftr-492	759	18	context	context	NOUN
ftr-492	759	19	.	.	PUNCT
ftr-492	759	20	"	"	PUNCT
ftr-492	760	1	17	17	NUM
ftr-492	760	2	however	however	ADV
ftr-492	760	3	,	,	PUNCT
ftr-492	760	4	there	there	PRON
ftr-492	760	5	is	be	VERB
ftr-492	760	6	no	no	DET
ftr-492	760	7	reason	reason	NOUN
ftr-492	760	8	in	in	ADP
ftr-492	760	9	principle	principle	NOUN
ftr-492	760	10	why	why	SCONJ
ftr-492	760	11	the	the	DET
ftr-492	760	12	theory	theory	NOUN
ftr-492	760	13	should	should	AUX
ftr-492	760	14	not	not	PART
ftr-492	760	15	apply	apply	VERB
ftr-492	760	16	in	in	ADP
ftr-492	760	17	the	the	DET
ftr-492	760	18	domestic	domestic	ADJ
ftr-492	760	19	context	context	NOUN
ftr-492	760	20	for	for	ADP
ftr-492	760	21	free	free	ADJ
ftr-492	760	22	transferability	transferability	NOUN
ftr-492	760	23	purposes	purpose	NOUN
ftr-492	760	24	,	,	PUNCT
ftr-492	760	25	and	and	CCONJ
ftr-492	760	26	a	a	DET
ftr-492	760	27	service	service	NOUN
ftr-492	760	28	official	official	NOUN
ftr-492	760	29	recently	recently	ADV
ftr-492	760	30	stated	state	VERB
ftr-492	760	31	publicly	publicly	ADV
ftr-492	760	32	that	that	SCONJ
ftr-492	760	33	the	the	DET
ftr-492	760	34	theory	theory	NOUN
ftr-492	760	35	could	could	AUX
ftr-492	760	36	be	be	AUX
ftr-492	760	37	applied	apply	VERB
ftr-492	760	38	in	in	ADP
ftr-492	760	39	the	the	DET
ftr-492	760	40	domestic	domestic	ADJ
ftr-492	760	41	context	context	NOUN
ftr-492	760	42	.	.	PUNCT
ftr-492	761	1	"18	"18	PROPN
ftr-492	761	2	113	113	NUM
ftr-492	761	3	.	.	PUNCT
ftr-492	762	1	that	that	DET
ftr-492	762	2	aspect	aspect	NOUN
ftr-492	762	3	of	of	ADP
ftr-492	762	4	revenue	revenue	NOUN
ftr-492	762	5	ruling	rule	VERB
ftr-492	762	6	93	93	NUM
ftr-492	762	7	-	-	SYM
ftr-492	762	8	4	4	NUM
ftr-492	762	9	was	be	AUX
ftr-492	762	10	foreshadowed	foreshadow	VERB
ftr-492	762	11	by	by	ADP
ftr-492	762	12	private	private	ADJ
ftr-492	762	13	letter	letter	NOUN
ftr-492	762	14	ruling	rule	VERB
ftr-492	762	15	9243018	9243018	NUM
ftr-492	762	16	(	(	PUNCT
ftr-492	762	17	july	july	PROPN
ftr-492	762	18	22	22	NUM
ftr-492	762	19	,	,	PUNCT
ftr-492	762	20	1992	1992	NUM
ftr-492	762	21	)	)	PUNCT
ftr-492	762	22	and	and	CCONJ
ftr-492	762	23	private	private	ADJ
ftr-492	762	24	letter	letter	NOUN
ftr-492	762	25	ruling	rule	VERB
ftr-492	762	26	9253029	9253029	NUM
ftr-492	762	27	(	(	PUNCT
ftr-492	762	28	oct	oct	PROPN
ftr-492	762	29	.	.	PROPN
ftr-492	762	30	2	2	NUM
ftr-492	762	31	,	,	PUNCT
ftr-492	762	32	1992	1992	NUM
ftr-492	762	33	)	)	PUNCT
ftr-492	762	34	,	,	PUNCT
ftr-492	762	35	in	in	ADP
ftr-492	762	36	which	which	PRON
ftr-492	762	37	foreign	foreign	ADJ
ftr-492	762	38	entities	entity	NOUN
ftr-492	762	39	owned	own	VERB
ftr-492	762	40	by	by	ADP
ftr-492	762	41	sister	sister	NOUN
ftr-492	762	42	companies	company	NOUN
ftr-492	762	43	that	that	PRON
ftr-492	762	44	prohibited	prohibit	VERB
ftr-492	762	45	transfers	transfer	NOUN
ftr-492	762	46	of	of	ADP
ftr-492	762	47	interests	interest	NOUN
ftr-492	762	48	were	be	AUX
ftr-492	762	49	held	hold	VERB
ftr-492	762	50	to	to	PART
ftr-492	762	51	lack	lack	VERB
ftr-492	762	52	free	free	ADJ
ftr-492	762	53	transferability	transferability	NOUN
ftr-492	762	54	.	.	PUNCT
ftr-492	763	1	114	114	NUM
ftr-492	763	2	.	.	X
ftr-492	763	3	524	524	NUM
ftr-492	763	4	f.2d	f.2d	NOUN
ftr-492	763	5	729	729	NUM
ftr-492	763	6	(	(	PUNCT
ftr-492	763	7	ct	ct	PROPN
ftr-492	763	8	.	.	PUNCT
ftr-492	763	9	cl	cl	NOUN
ftr-492	763	10	.	.	PUNCT
ftr-492	764	1	1975	1975	NUM
ftr-492	764	2	)	)	PUNCT
ftr-492	764	3	.	.	PUNCT
ftr-492	765	1	115	115	NUM
ftr-492	765	2	.	.	PUNCT
ftr-492	766	1	mca	mca	PROPN
ftr-492	766	2	,	,	PUNCT
ftr-492	766	3	685	685	NUM
ftr-492	766	4	f.2d	f.2d	X
ftr-492	766	5	at	at	ADP
ftr-492	766	6	1104	1104	NUM
ftr-492	766	7	.	.	PUNCT
ftr-492	767	1	116	116	NUM
ftr-492	767	2	.	.	PUNCT
ftr-492	768	1	for	for	ADP
ftr-492	768	2	an	an	DET
ftr-492	768	3	example	example	NOUN
ftr-492	768	4	of	of	ADP
ftr-492	768	5	a	a	DET
ftr-492	768	6	recent	recent	ADJ
ftr-492	768	7	private	private	ADJ
ftr-492	768	8	letter	letter	NOUN
ftr-492	768	9	ruling	ruling	NOUN
ftr-492	768	10	that	that	PRON
ftr-492	768	11	presents	present	VERB
ftr-492	768	12	this	this	DET
ftr-492	768	13	issue	issue	NOUN
ftr-492	768	14	in	in	ADP
ftr-492	768	15	the	the	DET
ftr-492	768	16	domestic	domestic	ADJ
ftr-492	768	17	context	context	NOUN
ftr-492	768	18	,	,	PUNCT
ftr-492	768	19	see	see	VERB
ftr-492	768	20	private	private	ADJ
ftr-492	768	21	letter	letter	NOUN
ftr-492	768	22	ruling	rule	VERB
ftr-492	768	23	9248021	9248021	NUM
ftr-492	768	24	(	(	PUNCT
ftr-492	768	25	aug	aug	PROPN
ftr-492	768	26	.	.	PROPN
ftr-492	768	27	31	31	NUM
ftr-492	768	28	,	,	PUNCT
ftr-492	768	29	1992	1992	NUM
ftr-492	768	30	)	)	PUNCT
ftr-492	769	1	(	(	PUNCT
ftr-492	769	2	classifying	classify	VERB
ftr-492	769	3	partnership	partnership	NOUN
ftr-492	769	4	between	between	ADP
ftr-492	769	5	s	s	PART
ftr-492	769	6	corporations	corporation	NOUN
ftr-492	769	7	with	with	ADP
ftr-492	769	8	a	a	DET
ftr-492	769	9	common	common	ADJ
ftr-492	769	10	owner	owner	NOUN
ftr-492	769	11	as	as	ADP
ftr-492	769	12	a	a	DET
ftr-492	769	13	partnership	partnership	NOUN
ftr-492	769	14	based	base	VERB
ftr-492	769	15	upon	upon	SCONJ
ftr-492	769	16	the	the	DET
ftr-492	769	17	lack	lack	NOUN
ftr-492	769	18	of	of	ADP
ftr-492	769	19	free	free	ADJ
ftr-492	769	20	transferability	transferability	NOUN
ftr-492	769	21	and	and	CCONJ
ftr-492	769	22	continuity	continuity	NOUN
ftr-492	769	23	of	of	ADP
ftr-492	769	24	life	life	NOUN
ftr-492	769	25	without	without	ADP
ftr-492	769	26	mentioning	mention	VERB
ftr-492	769	27	revenue	revenue	NOUN
ftr-492	769	28	ruling	rule	VERB
ftr-492	769	29	77	77	NUM
ftr-492	769	30	-	-	SYM
ftr-492	769	31	214	214	NUM
ftr-492	769	32	)	)	PUNCT
ftr-492	769	33	.	.	PUNCT
ftr-492	770	1	117	117	NUM
ftr-492	770	2	.	.	PUNCT
ftr-492	771	1	see	see	VERB
ftr-492	771	2	,	,	PUNCT
ftr-492	771	3	e.g.	e.g.	ADV
ftr-492	771	4	,	,	PUNCT
ftr-492	771	5	priv	priv	PROPN
ftr-492	771	6	.	.	PUNCT
ftr-492	772	1	let	let	VERB
ftr-492	772	2	.	.	PUNCT
ftr-492	773	1	rul	rul	NOUN
ftr-492	773	2	.	.	PUNCT
ftr-492	774	1	7934096	7934096	NUM
ftr-492	774	2	(	(	PUNCT
ftr-492	774	3	may	may	AUX
ftr-492	774	4	24	24	NUM
ftr-492	774	5	,	,	PUNCT
ftr-492	774	6	1979	1979	NUM
ftr-492	774	7	)	)	PUNCT
ftr-492	775	1	(	(	PUNCT
ftr-492	775	2	classifying	classify	VERB
ftr-492	775	3	french	french	ADJ
ftr-492	775	4	soci	soci	PROPN
ftr-492	775	5	~	~	SYM
ftr-492	775	6	t6	t6	PROPN
ftr-492	775	7	en	en	PROPN
ftr-492	775	8	nom	nom	PROPN
ftr-492	775	9	collectif	collectif	PROPN
ftr-492	775	10	between	between	ADP
ftr-492	775	11	sister	sister	NOUN
ftr-492	775	12	companies	company	NOUN
ftr-492	775	13	as	as	ADP
ftr-492	775	14	a	a	DET
ftr-492	775	15	partnership	partnership	NOUN
ftr-492	775	16	based	base	VERB
ftr-492	775	17	on	on	ADP
ftr-492	775	18	the	the	DET
ftr-492	775	19	absence	absence	NOUN
ftr-492	775	20	of	of	ADP
ftr-492	775	21	limited	limited	ADJ
ftr-492	775	22	liability	liability	NOUN
ftr-492	775	23	,	,	PUNCT
ftr-492	775	24	free	free	ADJ
ftr-492	775	25	transferability	transferability	NOUN
ftr-492	775	26	of	of	ADP
ftr-492	775	27	interests	interest	NOUN
ftr-492	775	28	,	,	PUNCT
ftr-492	775	29	continuity	continuity	NOUN
ftr-492	775	30	of	of	ADP
ftr-492	775	31	life	life	NOUN
ftr-492	775	32	,	,	PUNCT
ftr-492	775	33	and	and	CCONJ
ftr-492	775	34	centralized	centralized	ADJ
ftr-492	775	35	management	management	NOUN
ftr-492	775	36	without	without	ADP
ftr-492	775	37	mentioning	mention	VERB
ftr-492	775	38	revenue	revenue	NOUN
ftr-492	775	39	ruling	rule	VERB
ftr-492	775	40	77	77	NUM
ftr-492	775	41	-	-	SYM
ftr-492	775	42	214	214	NUM
ftr-492	775	43	)	)	PUNCT
ftr-492	775	44	;	;	PUNCT
ftr-492	775	45	priv	priv	PROPN
ftr-492	775	46	.	.	PUNCT
ftr-492	776	1	let	let	VERB
ftr-492	776	2	.	.	PUNCT
ftr-492	777	1	rul	rul	NOUN
ftr-492	777	2	.	.	PROPN
ftr-492	777	3	8439037	8439037	NUM
ftr-492	777	4	(	(	PUNCT
ftr-492	777	5	june	june	PROPN
ftr-492	777	6	26	26	NUM
ftr-492	777	7	,	,	PUNCT
ftr-492	777	8	1984	1984	NUM
ftr-492	777	9	)	)	PUNCT
ftr-492	777	10	(	(	PUNCT
ftr-492	777	11	classifying	classify	VERB
ftr-492	777	12	foreign	foreign	ADJ
ftr-492	777	13	partnership	partnership	NOUN
ftr-492	777	14	owned	own	VERB
ftr-492	777	15	by	by	ADP
ftr-492	777	16	parent	parent	NOUN
ftr-492	777	17	and	and	CCONJ
ftr-492	777	18	subsidiary	subsidiary	NOUN
ftr-492	777	19	as	as	ADP
ftr-492	777	20	a	a	DET
ftr-492	777	21	partnership	partnership	NOUN
ftr-492	777	22	based	base	VERB
ftr-492	777	23	upon	upon	SCONJ
ftr-492	777	24	the	the	DET
ftr-492	777	25	absence	absence	NOUN
ftr-492	777	26	of	of	ADP
ftr-492	777	27	limited	limited	ADJ
ftr-492	777	28	liability	liability	NOUN
ftr-492	777	29	and	and	CCONJ
ftr-492	777	30	free	free	ADJ
ftr-492	777	31	transferability	transferability	NOUN
ftr-492	777	32	of	of	ADP
ftr-492	777	33	interests	interest	NOUN
ftr-492	777	34	without	without	ADP
ftr-492	777	35	mentioning	mention	VERB
ftr-492	777	36	revenue	revenue	NOUN
ftr-492	777	37	ruling	rule	VERB
ftr-492	777	38	77214	77214	NUM
ftr-492	777	39	)	)	PUNCT
ftr-492	777	40	;	;	PUNCT
ftr-492	777	41	priv	priv	PROPN
ftr-492	777	42	.	.	PUNCT
ftr-492	778	1	let	let	VERB
ftr-492	778	2	.	.	PUNCT
ftr-492	779	1	rul	rul	NOUN
ftr-492	779	2	.	.	PUNCT
ftr-492	779	3	9253029	9253029	NUM
ftr-492	779	4	(	(	PUNCT
ftr-492	779	5	jan	jan	PROPN
ftr-492	779	6	.	.	PROPN
ftr-492	779	7	1	1	NUM
ftr-492	779	8	,	,	PUNCT
ftr-492	779	9	1993	1993	NUM
ftr-492	779	10	)	)	PUNCT
ftr-492	779	11	(	(	PUNCT
ftr-492	779	12	same	same	ADJ
ftr-492	779	13	ruling	ruling	NOUN
ftr-492	779	14	for	for	ADP
ftr-492	779	15	unspecified	unspecified	ADJ
ftr-492	779	16	foreign	foreign	ADJ
ftr-492	779	17	entity	entity	NOUN
ftr-492	779	18	owned	own	VERB
ftr-492	779	19	by	by	ADP
ftr-492	779	20	sister	sister	NOUN
ftr-492	779	21	companies	company	NOUN
ftr-492	779	22	)	)	PUNCT
ftr-492	779	23	.	.	PUNCT
ftr-492	780	1	see	see	VERB
ftr-492	780	2	also	also	ADV
ftr-492	780	3	the	the	DET
ftr-492	780	4	continuity	continuity	NOUN
ftr-492	780	5	of	of	ADP
ftr-492	780	6	life	life	NOUN
ftr-492	780	7	rulings	ruling	NOUN
ftr-492	780	8	,	,	PUNCT
ftr-492	780	9	infra	infra	NOUN
ftr-492	780	10	note	note	VERB
ftr-492	780	11	128	128	NUM
ftr-492	780	12	,	,	PUNCT
ftr-492	780	13	although	although	SCONJ
ftr-492	780	14	those	those	DET
ftr-492	780	15	rulings	ruling	NOUN
ftr-492	780	16	may	may	AUX
ftr-492	780	17	have	have	AUX
ftr-492	780	18	been	be	AUX
ftr-492	780	19	given	give	VERB
ftr-492	780	20	in	in	ADP
ftr-492	780	21	each	each	DET
ftr-492	780	22	case	case	NOUN
ftr-492	780	23	because	because	SCONJ
ftr-492	780	24	local	local	ADJ
ftr-492	780	25	law	law	NOUN
ftr-492	780	26	seemed	seem	VERB
ftr-492	780	27	to	to	PART
ftr-492	780	28	provide	provide	VERB
ftr-492	780	29	for	for	ADP
ftr-492	780	30	an	an	DET
ftr-492	780	31	automatic	automatic	ADJ
ftr-492	780	32	dissolution	dissolution	NOUN
ftr-492	780	33	if	if	SCONJ
ftr-492	780	34	certain	certain	ADJ
ftr-492	780	35	dissolution	dissolution	NOUN
ftr-492	780	36	events	event	NOUN
ftr-492	780	37	occurred	occur	VERB
ftr-492	780	38	.	.	PUNCT
ftr-492	781	1	118	118	NUM
ftr-492	781	2	.	.	PUNCT
ftr-492	782	1	see	see	VERB
ftr-492	782	2	nysba	nysba	NOUN
ftr-492	782	3	tax	tax	NOUN
ftr-492	782	4	section	section	NOUN
ftr-492	782	5	copes	cope	VERB
ftr-492	782	6	with	with	ADP
ftr-492	782	7	regulatory	regulatory	ADJ
ftr-492	782	8	lull	lull	NOUN
ftr-492	782	9	,	,	PUNCT
ftr-492	782	10	reprinted	reprint	VERB
ftr-492	782	11	in	in	ADP
ftr-492	782	12	tax	tax	NOUN
ftr-492	782	13	notes	note	NOUN
ftr-492	782	14	today	today	NOUN
ftr-492	782	15	(	(	PUNCT
ftr-492	782	16	jan	jan	PROPN
ftr-492	782	17	.	.	PROPN
ftr-492	782	18	29	29	NUM
ftr-492	782	19	,	,	PUNCT
ftr-492	782	20	1993	1993	NUM
ftr-492	782	21	)	)	PUNCT
ftr-492	782	22	(	(	PUNCT
ftr-492	782	23	lexis	lexis	X
ftr-492	782	24	,	,	PUNCT
ftr-492	782	25	fedtax	fedtax	NOUN
ftr-492	782	26	library	library	NOUN
ftr-492	782	27	,	,	PUNCT
ftr-492	782	28	tnt	tnt	NOUN
ftr-492	782	29	file	file	NOUN
ftr-492	782	30	,	,	PUNCT
ftr-492	782	31	elec	elec	PROPN
ftr-492	782	32	.	.	PUNCT
ftr-492	783	1	cit	cit	PROPN
ftr-492	783	2	.	.	PROPN
ftr-492	783	3	93	93	NUM
ftr-492	783	4	tnt	tnt	PROPN
ftr-492	783	5	21	21	NUM
ftr-492	783	6	-	-	SYM
ftr-492	783	7	11	11	NUM
ftr-492	783	8	)	)	PUNCT
ftr-492	783	9	.	.	PUNCT
ftr-492	784	1	see	see	AUX
ftr-492	784	2	also	also	ADV
ftr-492	784	3	letter	letter	VERB
ftr-492	784	4	to	to	ADP
ftr-492	784	5	the	the	DET
ftr-492	784	6	editor	editor	NOUN
ftr-492	784	7	from	from	ADP
ftr-492	784	8	susan	susan	PROPN
ftr-492	784	9	pace	pace	PROPN
ftr-492	784	10	hamill	hamill	PROPN
ftr-492	784	11	,	,	PUNCT
ftr-492	784	12	attorney	attorney	NOUN
ftr-492	784	13	advisor	advisor	NOUN
ftr-492	784	14	in	in	ADP
ftr-492	784	15	the	the	DET
ftr-492	784	16	office	office	NOUN
ftr-492	784	17	of	of	ADP
ftr-492	784	18	assistant	assistant	ADJ
ftr-492	784	19	chief	chief	ADJ
ftr-492	784	20	counsel	counsel	NOUN
ftr-492	784	21	(	(	PUNCT
ftr-492	784	22	passthroughs	passthrough	NOUN
ftr-492	784	23	and	and	CCONJ
ftr-492	784	24	special	special	ADJ
ftr-492	784	25	industries	industry	NOUN
ftr-492	784	26	)	)	PUNCT
ftr-492	784	27	,	,	PUNCT
ftr-492	784	28	tax	tax	NOUN
ftr-492	784	29	notes	note	NOUN
ftr-492	784	30	(	(	PUNCT
ftr-492	784	31	mar	mar	PROPN
ftr-492	784	32	.	.	PROPN
ftr-492	784	33	8	8	NUM
ftr-492	784	34	,	,	PUNCT
ftr-492	784	35	1993	1993	NUM
ftr-492	784	36	)	)	PUNCT
ftr-492	784	37	at	at	ADP
ftr-492	784	38	1385	1385	NUM
ftr-492	784	39	.	.	PUNCT
ftr-492	785	1	[	[	X
ftr-492	785	2	vol	vol	NOUN
ftr-492	785	3	1:4	1:4	NUM
ftr-492	785	4	lingering	linger	VERB
ftr-492	785	5	partnership	partnership	NOUN
ftr-492	785	6	classification	classification	NOUN
ftr-492	785	7	issues	issue	NOUN
ftr-492	785	8	the	the	DET
ftr-492	785	9	"	"	PUNCT
ftr-492	785	10	single	single	ADJ
ftr-492	785	11	economic	economic	ADJ
ftr-492	785	12	interest	interest	NOUN
ftr-492	785	13	"	"	PUNCT
ftr-492	785	14	issue	issue	NOUN
ftr-492	785	15	,	,	PUNCT
ftr-492	785	16	which	which	PRON
ftr-492	785	17	is	be	AUX
ftr-492	785	18	often	often	ADV
ftr-492	785	19	overlooked	overlook	VERB
ftr-492	785	20	,	,	PUNCT
ftr-492	785	21	frequently	frequently	ADV
ftr-492	785	22	arises	arise	VERB
ftr-492	785	23	in	in	ADP
ftr-492	785	24	three	three	NUM
ftr-492	785	25	contexts	contexts	NOUN
ftr-492	785	26	.	.	PUNCT
ftr-492	786	1	the	the	DET
ftr-492	786	2	first	first	ADJ
ftr-492	786	3	is	be	AUX
ftr-492	786	4	the	the	DET
ftr-492	786	5	context	context	NOUN
ftr-492	786	6	of	of	ADP
ftr-492	786	7	partnerships	partnership	NOUN
ftr-492	786	8	between	between	ADP
ftr-492	786	9	members	member	NOUN
ftr-492	786	10	of	of	ADP
ftr-492	786	11	the	the	DET
ftr-492	786	12	same	same	ADJ
ftr-492	786	13	corporate	corporate	ADJ
ftr-492	786	14	group	group	NOUN
ftr-492	786	15	.	.	PUNCT
ftr-492	787	1	that	that	DET
ftr-492	787	2	fact	fact	NOUN
ftr-492	787	3	pattern	pattern	NOUN
ftr-492	787	4	presents	present	VERB
ftr-492	787	5	the	the	DET
ftr-492	787	6	issue	issue	NOUN
ftr-492	787	7	in	in	ADP
ftr-492	787	8	its	its	PRON
ftr-492	787	9	starkest	stark	ADJ
ftr-492	787	10	form	form	NOUN
ftr-492	787	11	,	,	PUNCT
ftr-492	787	12	since	since	SCONJ
ftr-492	787	13	there	there	PRON
ftr-492	787	14	are	be	VERB
ftr-492	787	15	no	no	DET
ftr-492	787	16	adverse	adverse	ADJ
ftr-492	787	17	interests	interest	NOUN
ftr-492	787	18	involved	involve	VERB
ftr-492	787	19	in	in	ADP
ftr-492	787	20	a	a	DET
ftr-492	787	21	corporate	corporate	ADJ
ftr-492	787	22	group	group	NOUN
ftr-492	787	23	where	where	SCONJ
ftr-492	787	24	there	there	PRON
ftr-492	787	25	is	be	VERB
ftr-492	787	26	100	100	NUM
ftr-492	787	27	%	%	NOUN
ftr-492	787	28	common	common	ADJ
ftr-492	787	29	ownership	ownership	NOUN
ftr-492	787	30	.	.	PUNCT
ftr-492	788	1	revenue	revenue	NOUN
ftr-492	788	2	rulings	ruling	NOUN
ftr-492	788	3	77	77	NUM
ftr-492	788	4	-	-	SYM
ftr-492	788	5	214	214	NUM
ftr-492	788	6	and	and	CCONJ
ftr-492	788	7	93	93	NUM
ftr-492	788	8	-	-	SYM
ftr-492	788	9	4	4	NUM
ftr-492	788	10	obviously	obviously	ADV
ftr-492	788	11	reflect	reflect	VERB
ftr-492	788	12	the	the	DET
ftr-492	788	13	service	service	NOUN
ftr-492	788	14	's	's	PART
ftr-492	788	15	view	view	NOUN
ftr-492	788	16	on	on	ADP
ftr-492	788	17	that	that	DET
ftr-492	788	18	fact	fact	NOUN
ftr-492	788	19	pattern	pattern	NOUN
ftr-492	788	20	.	.	PUNCT
ftr-492	788	21	"	"	PUNCT
ftr-492	789	1	9	9	NUM
ftr-492	789	2	it	it	PRON
ftr-492	789	3	is	be	AUX
ftr-492	789	4	difficult	difficult	ADJ
ftr-492	789	5	to	to	PART
ftr-492	789	6	quarrel	quarrel	VERB
ftr-492	789	7	with	with	ADP
ftr-492	789	8	that	that	DET
ftr-492	789	9	view	view	NOUN
ftr-492	789	10	.	.	PUNCT
ftr-492	790	1	thus	thus	ADV
ftr-492	790	2	,	,	PUNCT
ftr-492	790	3	the	the	DET
ftr-492	790	4	only	only	ADJ
ftr-492	790	5	interesting	interesting	ADJ
ftr-492	790	6	issue	issue	NOUN
ftr-492	790	7	is	be	AUX
ftr-492	790	8	what	what	DET
ftr-492	790	9	amount	amount	NOUN
ftr-492	790	10	of	of	ADP
ftr-492	790	11	divergent	divergent	ADJ
ftr-492	790	12	ownership	ownership	NOUN
ftr-492	790	13	is	be	AUX
ftr-492	790	14	required	require	VERB
ftr-492	790	15	to	to	PART
ftr-492	790	16	create	create	VERB
ftr-492	790	17	sufficiently	sufficiently	ADV
ftr-492	790	18	separate	separate	ADJ
ftr-492	790	19	economic	economic	ADJ
ftr-492	790	20	interests	interest	NOUN
ftr-492	790	21	for	for	ADP
ftr-492	790	22	a	a	DET
ftr-492	790	23	consent	consent	NOUN
ftr-492	790	24	requirement	requirement	NOUN
ftr-492	790	25	for	for	SCONJ
ftr-492	790	26	transfers	transfer	NOUN
ftr-492	790	27	of	of	ADP
ftr-492	790	28	interests	interest	NOUN
ftr-492	790	29	to	to	PART
ftr-492	790	30	be	be	AUX
ftr-492	790	31	considered	consider	VERB
ftr-492	790	32	meaningful	meaningful	ADJ
ftr-492	790	33	.	.	PUNCT
ftr-492	791	1	needless	needless	ADJ
ftr-492	791	2	to	to	PART
ftr-492	791	3	say	say	VERB
ftr-492	791	4	,	,	PUNCT
ftr-492	791	5	there	there	PRON
ftr-492	791	6	is	be	VERB
ftr-492	791	7	not	not	PART
ftr-492	791	8	yet	yet	ADV
ftr-492	791	9	any	any	DET
ftr-492	791	10	authority	authority	NOUN
ftr-492	791	11	on	on	ADP
ftr-492	791	12	that	that	DET
ftr-492	791	13	issue	issue	NOUN
ftr-492	791	14	.	.	PUNCT
ftr-492	792	1	the	the	DET
ftr-492	792	2	second	second	ADJ
ftr-492	792	3	context	context	NOUN
ftr-492	792	4	in	in	ADP
ftr-492	792	5	which	which	PRON
ftr-492	792	6	this	this	DET
ftr-492	792	7	issue	issue	NOUN
ftr-492	792	8	frequently	frequently	ADV
ftr-492	792	9	arises	arise	VERB
ftr-492	792	10	involves	involve	VERB
ftr-492	792	11	tiered	tiered	ADJ
ftr-492	792	12	partnership	partnership	NOUN
ftr-492	792	13	structures	structure	NOUN
ftr-492	792	14	where	where	SCONJ
ftr-492	792	15	an	an	DET
ftr-492	792	16	upper	upper	ADJ
ftr-492	792	17	-	-	PUNCT
ftr-492	792	18	tier	tier	NOUN
ftr-492	792	19	limited	limited	ADJ
ftr-492	792	20	partnership	partnership	NOUN
ftr-492	792	21	owns	own	VERB
ftr-492	792	22	,	,	PUNCT
ftr-492	792	23	say	say	INTJ
ftr-492	792	24	,	,	PUNCT
ftr-492	792	25	ninety	ninety	NUM
ftr-492	792	26	-	-	PUNCT
ftr-492	792	27	nine	nine	NUM
ftr-492	792	28	percent	percent	NOUN
ftr-492	792	29	of	of	ADP
ftr-492	792	30	a	a	DET
ftr-492	792	31	lower	low	ADJ
ftr-492	792	32	-	-	PUNCT
ftr-492	792	33	tier	tier	NOUN
ftr-492	792	34	limited	limit	VERB
ftr-492	792	35	partnership	partnership	NOUN
ftr-492	792	36	and	and	CCONJ
ftr-492	792	37	the	the	DET
ftr-492	792	38	two	two	NUM
ftr-492	792	39	limited	limited	ADJ
ftr-492	792	40	partnerships	partnership	NOUN
ftr-492	792	41	have	have	VERB
ftr-492	792	42	a	a	DET
ftr-492	792	43	common	common	ADJ
ftr-492	792	44	general	general	ADJ
ftr-492	792	45	partner	partner	NOUN
ftr-492	792	46	owning	own	VERB
ftr-492	792	47	a	a	DET
ftr-492	792	48	one	one	NUM
ftr-492	792	49	percent	percent	NOUN
ftr-492	792	50	interest	interest	NOUN
ftr-492	792	51	in	in	ADP
ftr-492	792	52	each	each	PRON
ftr-492	792	53	.	.	PUNCT
ftr-492	793	1	in	in	ADP
ftr-492	793	2	those	those	DET
ftr-492	793	3	situations	situation	NOUN
ftr-492	793	4	,	,	PUNCT
ftr-492	793	5	a	a	DET
ftr-492	793	6	transfer	transfer	NOUN
ftr-492	793	7	of	of	ADP
ftr-492	793	8	the	the	DET
ftr-492	793	9	upper	upper	ADJ
ftr-492	793	10	-	-	PUNCT
ftr-492	793	11	tier	tier	NOUN
ftr-492	793	12	partnership	partnership	NOUN
ftr-492	793	13	's	's	PART
ftr-492	793	14	interest	interest	NOUN
ftr-492	793	15	in	in	ADP
ftr-492	793	16	the	the	DET
ftr-492	793	17	lower	low	ADJ
ftr-492	793	18	-	-	PUNCT
ftr-492	793	19	tier	tier	NOUN
ftr-492	793	20	partnership	partnership	NOUN
ftr-492	793	21	would	would	AUX
ftr-492	793	22	be	be	AUX
ftr-492	793	23	initiated	initiate	VERB
ftr-492	793	24	by	by	ADP
ftr-492	793	25	the	the	DET
ftr-492	793	26	general	general	ADJ
ftr-492	793	27	partner	partner	NOUN
ftr-492	793	28	of	of	ADP
ftr-492	793	29	the	the	DET
ftr-492	793	30	upper	upper	ADJ
ftr-492	793	31	-	-	PUNCT
ftr-492	793	32	tier	tier	NOUN
ftr-492	793	33	limited	limited	ADJ
ftr-492	793	34	partnership	partnership	NOUN
ftr-492	793	35	,	,	PUNCT
ftr-492	793	36	which	which	PRON
ftr-492	793	37	would	would	AUX
ftr-492	793	38	then	then	ADV
ftr-492	793	39	have	have	VERB
ftr-492	793	40	to	to	PART
ftr-492	793	41	consent	consent	VERB
ftr-492	793	42	to	to	ADP
ftr-492	793	43	the	the	DET
ftr-492	793	44	transfer	transfer	NOUN
ftr-492	793	45	in	in	ADP
ftr-492	793	46	its	its	PRON
ftr-492	793	47	capacity	capacity	NOUN
ftr-492	793	48	as	as	ADP
ftr-492	793	49	the	the	DET
ftr-492	793	50	general	general	ADJ
ftr-492	793	51	partner	partner	NOUN
ftr-492	793	52	of	of	ADP
ftr-492	793	53	the	the	DET
ftr-492	793	54	lower	low	ADJ
ftr-492	793	55	-	-	PUNCT
ftr-492	793	56	tier	tier	NOUN
ftr-492	793	57	partnership	partnership	NOUN
ftr-492	793	58	.	.	PUNCT
ftr-492	794	1	that	that	DET
ftr-492	794	2	structure	structure	NOUN
ftr-492	794	3	is	be	AUX
ftr-492	794	4	often	often	ADV
ftr-492	794	5	employed	employ	VERB
ftr-492	794	6	by	by	ADP
ftr-492	794	7	master	master	NOUN
ftr-492	794	8	limited	limit	VERB
ftr-492	794	9	partnerships	partnership	NOUN
ftr-492	794	10	'	'	PART
ftr-492	794	11	or	or	CCONJ
ftr-492	794	12	partnerships	partnership	NOUN
ftr-492	794	13	seeking	seek	VERB
ftr-492	794	14	to	to	PART
ftr-492	794	15	insulate	insulate	VERB
ftr-492	794	16	their	their	PRON
ftr-492	794	17	assets	asset	NOUN
ftr-492	794	18	from	from	ADP
ftr-492	794	19	the	the	DET
ftr-492	794	20	liabilities	liability	NOUN
ftr-492	794	21	relating	relate	VERB
ftr-492	794	22	to	to	ADP
ftr-492	794	23	a	a	DET
ftr-492	794	24	particular	particular	ADJ
ftr-492	794	25	part	part	NOUN
ftr-492	794	26	of	of	ADP
ftr-492	794	27	their	their	PRON
ftr-492	794	28	business	business	NOUN
ftr-492	794	29	.	.	PUNCT
ftr-492	794	30	'	'	PUNCT
ftr-492	795	1	2	2	NUM
ftr-492	795	2	'	'	PUNCT
ftr-492	795	3	the	the	DET
ftr-492	795	4	"	"	PUNCT
ftr-492	795	5	single	single	ADJ
ftr-492	795	6	economic	economic	ADJ
ftr-492	795	7	interest	interest	NOUN
ftr-492	795	8	"	"	PUNCT
ftr-492	795	9	theory	theory	NOUN
ftr-492	795	10	of	of	ADP
ftr-492	795	11	revenue	revenue	NOUN
ftr-492	795	12	ruling	rule	VERB
ftr-492	795	13	77	77	NUM
ftr-492	795	14	-	-	SYM
ftr-492	795	15	214	214	NUM
ftr-492	795	16	should	should	AUX
ftr-492	795	17	also	also	ADV
ftr-492	795	18	apply	apply	VERB
ftr-492	795	19	to	to	ADP
ftr-492	795	20	this	this	DET
ftr-492	795	21	situation	situation	NOUN
ftr-492	795	22	,	,	PUNCT
ftr-492	795	23	subject	subject	ADJ
ftr-492	795	24	to	to	ADP
ftr-492	795	25	the	the	DET
ftr-492	795	26	question	question	NOUN
ftr-492	795	27	of	of	ADP
ftr-492	795	28	what	what	DET
ftr-492	795	29	degree	degree	NOUN
ftr-492	795	30	of	of	ADP
ftr-492	795	31	divergent	divergent	ADJ
ftr-492	795	32	ownership	ownership	NOUN
ftr-492	795	33	at	at	ADP
ftr-492	795	34	either	either	DET
ftr-492	795	35	level	level	NOUN
ftr-492	795	36	would	would	AUX
ftr-492	795	37	produce	produce	VERB
ftr-492	795	38	sufficiently	sufficiently	ADV
ftr-492	795	39	separate	separate	ADJ
ftr-492	795	40	economic	economic	ADJ
ftr-492	795	41	interests	interest	NOUN
ftr-492	795	42	(	(	PUNCT
ftr-492	795	43	and	and	CCONJ
ftr-492	795	44	,	,	PUNCT
ftr-492	795	45	therefore	therefore	ADV
ftr-492	795	46	,	,	PUNCT
ftr-492	795	47	potentially	potentially	ADV
ftr-492	795	48	conflicting	conflicting	ADJ
ftr-492	795	49	fiduciary	fiduciary	ADJ
ftr-492	795	50	duties	duty	NOUN
ftr-492	795	51	of	of	ADP
ftr-492	795	52	the	the	DET
ftr-492	795	53	general	general	ADJ
ftr-492	795	54	partner	partner	NOUN
ftr-492	795	55	)	)	PUNCT
ftr-492	795	56	for	for	ADP
ftr-492	795	57	the	the	DET
ftr-492	795	58	transfer	transfer	NOUN
ftr-492	795	59	restrictions	restriction	NOUN
ftr-492	795	60	to	to	PART
ftr-492	795	61	be	be	AUX
ftr-492	795	62	respected	respect	VERB
ftr-492	795	63	.	.	PUNCT
ftr-492	796	1	119	119	NUM
ftr-492	796	2	.	.	PUNCT
ftr-492	796	3	rev	rev	PROPN
ftr-492	796	4	.	.	PUNCT
ftr-492	797	1	rul	rul	PROPN
ftr-492	797	2	.	.	PUNCT
ftr-492	798	1	93	93	NUM
ftr-492	798	2	-	-	SYM
ftr-492	798	3	4	4	NUM
ftr-492	798	4	,	,	PUNCT
ftr-492	798	5	1993	1993	NUM
ftr-492	798	6	-	-	SYM
ftr-492	798	7	3	3	NUM
ftr-492	798	8	i.r.b	i.r.b	NOUN
ftr-492	798	9	.	.	PUNCT
ftr-492	798	10	5	5	NUM
ftr-492	798	11	(	(	PUNCT
ftr-492	798	12	jan	jan	PROPN
ftr-492	798	13	.	.	PROPN
ftr-492	798	14	19	19	NUM
ftr-492	798	15	)	)	PUNCT
ftr-492	798	16	;	;	PUNCT
ftr-492	798	17	rev	rev	PROPN
ftr-492	798	18	.	.	PROPN
ftr-492	799	1	rul	rul	PROPN
ftr-492	799	2	.	.	PUNCT
ftr-492	800	1	77	77	NUM
ftr-492	800	2	-	-	SYM
ftr-492	800	3	214	214	NUM
ftr-492	800	4	.	.	PUNCT
ftr-492	801	1	1977	1977	NUM
ftr-492	801	2	-	-	SYM
ftr-492	801	3	1	1	NUM
ftr-492	801	4	c.b	c.b	PROPN
ftr-492	801	5	.	.	PROPN
ftr-492	801	6	408	408	NUM
ftr-492	801	7	.	.	PUNCT
ftr-492	802	1	for	for	ADP
ftr-492	802	2	subsequent	subsequent	ADJ
ftr-492	802	3	private	private	ADJ
ftr-492	802	4	letter	letter	NOUN
ftr-492	802	5	rulings	ruling	NOUN
ftr-492	802	6	expressly	expressly	ADV
ftr-492	802	7	applying	apply	VERB
ftr-492	802	8	the	the	DET
ftr-492	802	9	revenue	revenue	NOUN
ftr-492	802	10	ruling	rule	VERB
ftr-492	802	11	77	77	NUM
ftr-492	802	12	-	-	SYM
ftr-492	802	13	214	214	NUM
ftr-492	802	14	theory	theory	NOUN
ftr-492	802	15	in	in	ADP
ftr-492	802	16	that	that	DET
ftr-492	802	17	context	context	NOUN
ftr-492	802	18	,	,	PUNCT
ftr-492	802	19	see	see	VERB
ftr-492	802	20	:	:	PUNCT
ftr-492	802	21	priv	priv	NOUN
ftr-492	802	22	.	.	PUNCT
ftr-492	803	1	let	let	VERB
ftr-492	803	2	.	.	PUNCT
ftr-492	804	1	rul	rul	NOUN
ftr-492	804	2	.	.	PROPN
ftr-492	804	3	8401001	8401001	NUM
ftr-492	804	4	(	(	PUNCT
ftr-492	804	5	june	june	PROPN
ftr-492	804	6	16	16	NUM
ftr-492	804	7	.	.	PUNCT
ftr-492	804	8	1983	1983	NUM
ftr-492	804	9	)	)	PUNCT
ftr-492	804	10	;	;	PUNCT
ftr-492	805	1	priv	priv	PROPN
ftr-492	805	2	.	.	PUNCT
ftr-492	806	1	let	let	VERB
ftr-492	806	2	.	.	PUNCT
ftr-492	807	1	rul	rul	NOUN
ftr-492	807	2	.	.	PUNCT
ftr-492	807	3	8114095	8114095	NUM
ftr-492	807	4	(	(	PUNCT
ftr-492	807	5	jan	jan	PROPN
ftr-492	807	6	.	.	PROPN
ftr-492	807	7	12	12	NUM
ftr-492	807	8	,	,	PUNCT
ftr-492	807	9	1981	1981	NUM
ftr-492	807	10	)	)	PUNCT
ftr-492	807	11	;	;	PUNCT
ftr-492	808	1	priv	priv	PROPN
ftr-492	808	2	.	.	PUNCT
ftr-492	809	1	let	let	VERB
ftr-492	809	2	.	.	PUNCT
ftr-492	810	1	rul	rul	PROPN
ftr-492	810	2	.	.	PUNCT
ftr-492	810	3	8023029	8023029	NUM
ftr-492	810	4	(	(	PUNCT
ftr-492	810	5	mar	mar	PROPN
ftr-492	810	6	.	.	PROPN
ftr-492	810	7	11	11	NUM
ftr-492	810	8	,	,	PUNCT
ftr-492	810	9	1980	1980	NUM
ftr-492	810	10	)	)	PUNCT
ftr-492	810	11	;	;	PUNCT
ftr-492	811	1	priv	priv	PROPN
ftr-492	811	2	.	.	PUNCT
ftr-492	812	1	let	let	VERB
ftr-492	812	2	.	.	PUNCT
ftr-492	813	1	rul	rul	NOUN
ftr-492	813	2	.	.	PUNCT
ftr-492	814	1	7936050	7936050	NUM
ftr-492	814	2	(	(	PUNCT
ftr-492	814	3	june	june	PROPN
ftr-492	814	4	8	8	NUM
ftr-492	814	5	.	.	PUNCT
ftr-492	815	1	1979	1979	NUM
ftr-492	815	2	):	):	PUNCT
ftr-492	816	1	priv	priv	NOUN
ftr-492	816	2	.	.	PUNCT
ftr-492	817	1	let	let	VERB
ftr-492	817	2	.	.	PUNCT
ftr-492	818	1	rul	rul	NOUN
ftr-492	818	2	.	.	PUNCT
ftr-492	819	1	7841008	7841008	NUM
ftr-492	819	2	(	(	PUNCT
ftr-492	819	3	june	june	PROPN
ftr-492	819	4	20	20	NUM
ftr-492	819	5	,	,	PUNCT
ftr-492	819	6	1978	1978	NUM
ftr-492	819	7	)	)	PUNCT
ftr-492	819	8	;	;	PUNCT
ftr-492	820	1	priv	priv	PROPN
ftr-492	820	2	.	.	PUNCT
ftr-492	821	1	let	let	VERB
ftr-492	821	2	.	.	PUNCT
ftr-492	822	1	rul	rul	NOUN
ftr-492	822	2	.	.	PUNCT
ftr-492	823	1	7831021	7831021	NUM
ftr-492	823	2	(	(	PUNCT
ftr-492	823	3	may	may	PROPN
ftr-492	823	4	3	3	NUM
ftr-492	823	5	,	,	PUNCT
ftr-492	823	6	1978	1978	NUM
ftr-492	823	7	)	)	PUNCT
ftr-492	823	8	.	.	PUNCT
ftr-492	824	1	but	but	CCONJ
ftr-492	824	2	see	see	VERB
ftr-492	824	3	the	the	DET
ftr-492	824	4	rulings	ruling	NOUN
ftr-492	824	5	.	.	PUNCT
ftr-492	825	1	supra	supra	PROPN
ftr-492	825	2	note	note	PROPN
ftr-492	825	3	117	117	NUM
ftr-492	825	4	.	.	PUNCT
ftr-492	825	5	120	120	NUM
ftr-492	825	6	.	.	PUNCT
ftr-492	826	1	for	for	ADP
ftr-492	826	2	examples	example	NOUN
ftr-492	826	3	of	of	ADP
ftr-492	826	4	this	this	DET
ftr-492	826	5	structure	structure	NOUN
ftr-492	826	6	,	,	PUNCT
ftr-492	826	7	see	see	VERB
ftr-492	826	8	the	the	DET
ftr-492	826	9	prospectuses	prospectus	NOUN
ftr-492	826	10	for	for	ADP
ftr-492	826	11	apache	apache	NOUN
ftr-492	826	12	petroleum	petroleum	NOUN
ftr-492	826	13	company	company	NOUN
ftr-492	826	14	(	(	PUNCT
ftr-492	826	15	dated	date	VERB
ftr-492	826	16	aug	aug	PROPN
ftr-492	826	17	.	.	PROPN
ftr-492	826	18	22	22	NUM
ftr-492	826	19	,	,	PUNCT
ftr-492	826	20	1985	1985	NUM
ftr-492	826	21	)	)	PUNCT
ftr-492	826	22	;	;	PUNCT
ftr-492	826	23	burger	burger	NOUN
ftr-492	826	24	king	king	NOUN
ftr-492	826	25	investors	investors	PROPN
ftr-492	826	26	master	master	PROPN
ftr-492	826	27	l.p	l.p	PROPN
ftr-492	826	28	.	.	PROPN
ftr-492	827	1	(	(	PUNCT
ftr-492	827	2	dated	date	VERB
ftr-492	827	3	feb	feb	PROPN
ftr-492	827	4	.	.	PROPN
ftr-492	827	5	20	20	NUM
ftr-492	827	6	.	.	PUNCT
ftr-492	827	7	1986	1986	NUM
ftr-492	827	8	)	)	PUNCT
ftr-492	827	9	;	;	PUNCT
ftr-492	827	10	ep	ep	PROPN
ftr-492	827	11	timberlands	timberland	NOUN
ftr-492	827	12	,	,	PUNCT
ftr-492	827	13	ltd	ltd	PROPN
ftr-492	827	14	.	.	PROPN
ftr-492	827	15	(	(	PUNCT
ftr-492	827	16	dated	date	VERB
ftr-492	827	17	mar	mar	PROPN
ftr-492	827	18	.	.	PROPN
ftr-492	827	19	7	7	NUM
ftr-492	827	20	,	,	PUNCT
ftr-492	827	21	1985	1985	NUM
ftr-492	827	22	)	)	PUNCT
ftr-492	827	23	.	.	PUNCT
ftr-492	828	1	the	the	DET
ftr-492	828	2	tax	tax	NOUN
ftr-492	828	3	opinions	opinion	NOUN
ftr-492	828	4	as	as	ADP
ftr-492	828	5	to	to	ADP
ftr-492	828	6	the	the	DET
ftr-492	828	7	status	status	NOUN
ftr-492	828	8	of	of	ADP
ftr-492	828	9	the	the	DET
ftr-492	828	10	lower	low	ADJ
ftr-492	828	11	-	-	PUNCT
ftr-492	828	12	tier	tier	NOUN
ftr-492	828	13	partnership	partnership	NOUN
ftr-492	828	14	in	in	ADP
ftr-492	828	15	these	these	DET
ftr-492	828	16	transactions	transaction	NOUN
ftr-492	828	17	did	do	AUX
ftr-492	828	18	not	not	PART
ftr-492	828	19	seem	seem	VERB
ftr-492	828	20	to	to	PART
ftr-492	828	21	rely	rely	VERB
ftr-492	828	22	on	on	ADP
ftr-492	828	23	the	the	DET
ftr-492	828	24	absence	absence	NOUN
ftr-492	828	25	of	of	ADP
ftr-492	828	26	free	free	ADJ
ftr-492	828	27	transferability	transferability	NOUN
ftr-492	828	28	.	.	PUNCT
ftr-492	829	1	121	121	NUM
ftr-492	829	2	.	.	PUNCT
ftr-492	830	1	for	for	ADP
ftr-492	830	2	example	example	NOUN
ftr-492	830	3	,	,	PUNCT
ftr-492	830	4	a	a	DET
ftr-492	830	5	real	real	ADJ
ftr-492	830	6	estate	estate	NOUN
ftr-492	830	7	partnership	partnership	NOUN
ftr-492	830	8	might	might	AUX
ftr-492	830	9	form	form	VERB
ftr-492	830	10	one	one	NUM
ftr-492	830	11	or	or	CCONJ
ftr-492	830	12	more	more	ADJ
ftr-492	830	13	special	special	ADJ
ftr-492	830	14	purpose	purpose	NOUN
ftr-492	830	15	limited	limit	VERB
ftr-492	830	16	partnerships	partnership	NOUN
ftr-492	830	17	to	to	PART
ftr-492	830	18	hold	hold	VERB
ftr-492	830	19	individual	individual	ADJ
ftr-492	830	20	properties	property	NOUN
ftr-492	830	21	.	.	PUNCT
ftr-492	831	1	the	the	DET
ftr-492	831	2	parent	parent	NOUN
ftr-492	831	3	partnership	partnership	NOUN
ftr-492	831	4	would	would	AUX
ftr-492	831	5	be	be	AUX
ftr-492	831	6	a	a	DET
ftr-492	831	7	99	99	NUM
ftr-492	831	8	%	%	NOUN
ftr-492	831	9	limited	limited	ADJ
ftr-492	831	10	partner	partner	NOUN
ftr-492	831	11	in	in	ADP
ftr-492	831	12	the	the	DET
ftr-492	831	13	special	special	ADJ
ftr-492	831	14	purpose	purpose	NOUN
ftr-492	831	15	partnerships	partnership	NOUN
ftr-492	831	16	and	and	CCONJ
ftr-492	831	17	its	its	PRON
ftr-492	831	18	general	general	ADJ
ftr-492	831	19	partner	partner	NOUN
ftr-492	831	20	would	would	AUX
ftr-492	831	21	be	be	AUX
ftr-492	831	22	a	a	DET
ftr-492	831	23	one	one	NUM
ftr-492	831	24	percent	percent	NOUN
ftr-492	831	25	general	general	ADJ
ftr-492	831	26	partner	partner	NOUN
ftr-492	831	27	in	in	ADP
ftr-492	831	28	the	the	DET
ftr-492	831	29	special	special	ADJ
ftr-492	831	30	purpose	purpose	NOUN
ftr-492	831	31	partnerships	partnership	NOUN
ftr-492	831	32	.	.	PUNCT
ftr-492	832	1	thus	thus	ADV
ftr-492	832	2	,	,	PUNCT
ftr-492	832	3	if	if	SCONJ
ftr-492	832	4	one	one	NUM
ftr-492	832	5	of	of	ADP
ftr-492	832	6	the	the	DET
ftr-492	832	7	special	special	ADJ
ftr-492	832	8	purpose	purpose	NOUN
ftr-492	832	9	partnerships	partnership	NOUN
ftr-492	832	10	incurs	incur	VERB
ftr-492	832	11	a	a	DET
ftr-492	832	12	liability	liability	NOUN
ftr-492	832	13	in	in	ADP
ftr-492	832	14	an	an	DET
ftr-492	832	15	amount	amount	NOUN
ftr-492	832	16	in	in	ADP
ftr-492	832	17	excess	excess	NOUN
ftr-492	832	18	of	of	ADP
ftr-492	832	19	the	the	DET
ftr-492	832	20	value	value	NOUN
ftr-492	832	21	of	of	ADP
ftr-492	832	22	its	its	PRON
ftr-492	832	23	assets	asset	NOUN
ftr-492	832	24	,	,	PUNCT
ftr-492	832	25	the	the	DET
ftr-492	832	26	creditor	creditor	NOUN
ftr-492	832	27	may	may	AUX
ftr-492	832	28	not	not	PART
ftr-492	832	29	reach	reach	VERB
ftr-492	832	30	any	any	PRON
ftr-492	832	31	of	of	ADP
ftr-492	832	32	the	the	DET
ftr-492	832	33	other	other	ADJ
ftr-492	832	34	assets	asset	NOUN
ftr-492	832	35	of	of	ADP
ftr-492	832	36	the	the	DET
ftr-492	832	37	parent	parent	NOUN
ftr-492	832	38	partnership	partnership	NOUN
ftr-492	832	39	(	(	PUNCT
ftr-492	832	40	although	although	SCONJ
ftr-492	832	41	the	the	DET
ftr-492	832	42	creditor	creditor	NOUN
ftr-492	832	43	could	could	AUX
ftr-492	832	44	go	go	VERB
ftr-492	832	45	after	after	ADP
ftr-492	832	46	the	the	DET
ftr-492	832	47	general	general	ADJ
ftr-492	832	48	partner	partner	NOUN
ftr-492	832	49	)	)	PUNCT
ftr-492	832	50	.	.	PUNCT
ftr-492	833	1	19931	19931	NUM
ftr-492	833	2	florida	florida	PROPN
ftr-492	833	3	tax	tax	PROPN
ftr-492	833	4	review	review	NOUN
ftr-492	833	5	the	the	DET
ftr-492	833	6	third	third	ADJ
ftr-492	833	7	context	context	NOUN
ftr-492	833	8	in	in	ADP
ftr-492	833	9	which	which	PRON
ftr-492	833	10	this	this	DET
ftr-492	833	11	issue	issue	NOUN
ftr-492	833	12	frequently	frequently	ADV
ftr-492	833	13	arises	arise	VERB
ftr-492	833	14	is	be	AUX
ftr-492	833	15	the	the	DET
ftr-492	833	16	family	family	NOUN
ftr-492	833	17	partnership	partnership	NOUN
ftr-492	833	18	area	area	NOUN
ftr-492	833	19	,	,	PUNCT
ftr-492	833	20	where	where	SCONJ
ftr-492	833	21	the	the	DET
ftr-492	833	22	general	general	ADJ
ftr-492	833	23	partner	partner	NOUN
ftr-492	833	24	is	be	AUX
ftr-492	833	25	a	a	DET
ftr-492	833	26	family	family	NOUN
ftr-492	833	27	member	member	NOUN
ftr-492	833	28	or	or	CCONJ
ftr-492	833	29	is	be	AUX
ftr-492	833	30	a	a	DET
ftr-492	833	31	corporation	corporation	NOUN
ftr-492	833	32	that	that	PRON
ftr-492	833	33	is	be	AUX
ftr-492	833	34	owned	own	VERB
ftr-492	833	35	by	by	ADP
ftr-492	833	36	one	one	NUM
ftr-492	833	37	or	or	CCONJ
ftr-492	833	38	more	more	ADJ
ftr-492	833	39	family	family	NOUN
ftr-492	833	40	members	member	NOUN
ftr-492	833	41	and	and	CCONJ
ftr-492	833	42	the	the	DET
ftr-492	833	43	limited	limited	ADJ
ftr-492	833	44	partners	partner	NOUN
ftr-492	833	45	are	be	AUX
ftr-492	833	46	family	family	NOUN
ftr-492	833	47	members	member	NOUN
ftr-492	833	48	.	.	PUNCT
ftr-492	834	1	one	one	NUM
ftr-492	834	2	simple	simple	ADJ
ftr-492	834	3	case	case	NOUN
ftr-492	834	4	would	would	AUX
ftr-492	834	5	be	be	AUX
ftr-492	834	6	a	a	DET
ftr-492	834	7	partnership	partnership	NOUN
ftr-492	834	8	between	between	ADP
ftr-492	834	9	a	a	DET
ftr-492	834	10	husband	husband	NOUN
ftr-492	834	11	and	and	CCONJ
ftr-492	834	12	a	a	DET
ftr-492	834	13	wife	wife	NOUN
ftr-492	834	14	where	where	SCONJ
ftr-492	834	15	neither	neither	PRON
ftr-492	834	16	could	could	AUX
ftr-492	834	17	transfer	transfer	VERB
ftr-492	834	18	without	without	ADP
ftr-492	834	19	the	the	DET
ftr-492	834	20	other	other	ADJ
ftr-492	834	21	's	's	PART
ftr-492	834	22	consent	consent	NOUN
ftr-492	834	23	.	.	PUNCT
ftr-492	835	1	the	the	DET
ftr-492	835	2	service	service	NOUN
ftr-492	835	3	recently	recently	ADV
ftr-492	835	4	ruled	rule	VERB
ftr-492	835	5	that	that	SCONJ
ftr-492	835	6	a	a	DET
ftr-492	835	7	partnership	partnership	NOUN
ftr-492	835	8	with	with	ADP
ftr-492	835	9	a	a	DET
ftr-492	835	10	corporation	corporation	NOUN
ftr-492	835	11	owned	own	VERB
ftr-492	835	12	by	by	ADP
ftr-492	835	13	the	the	DET
ftr-492	835	14	husband	husband	NOUN
ftr-492	835	15	as	as	ADP
ftr-492	835	16	general	general	ADJ
ftr-492	835	17	partner	partner	NOUN
ftr-492	835	18	and	and	CCONJ
ftr-492	835	19	the	the	DET
ftr-492	835	20	husband	husband	NOUN
ftr-492	835	21	and	and	CCONJ
ftr-492	835	22	wife	wife	NOUN
ftr-492	835	23	as	as	SCONJ
ftr-492	835	24	limited	limited	ADJ
ftr-492	835	25	partners	partner	NOUN
ftr-492	835	26	lacked	lack	VERB
ftr-492	835	27	free	free	ADJ
ftr-492	835	28	transferability	transferability	NOUN
ftr-492	835	29	of	of	ADP
ftr-492	835	30	interests	interest	NOUN
ftr-492	835	31	.	.	PUNCT
ftr-492	836	1	2	2	NUM
ftr-492	836	2	since	since	SCONJ
ftr-492	836	3	differences	difference	NOUN
ftr-492	836	4	obviously	obviously	ADV
ftr-492	836	5	can	can	AUX
ftr-492	836	6	arise	arise	VERB
ftr-492	836	7	among	among	ADP
ftr-492	836	8	any	any	DET
ftr-492	836	9	family	family	NOUN
ftr-492	836	10	members	member	NOUN
ftr-492	836	11	,	,	PUNCT
ftr-492	836	12	it	it	PRON
ftr-492	836	13	seems	seem	VERB
ftr-492	836	14	highly	highly	ADV
ftr-492	836	15	unlikely	unlikely	ADJ
ftr-492	836	16	that	that	SCONJ
ftr-492	836	17	the	the	DET
ftr-492	836	18	revenue	revenue	NOUN
ftr-492	836	19	ruling	rule	VERB
ftr-492	836	20	77	77	NUM
ftr-492	836	21	-	-	SYM
ftr-492	836	22	214	214	NUM
ftr-492	836	23	theory	theory	NOUN
ftr-492	836	24	could	could	AUX
ftr-492	836	25	be	be	AUX
ftr-492	836	26	successfully	successfully	ADV
ftr-492	836	27	applied	apply	VERB
ftr-492	836	28	in	in	ADP
ftr-492	836	29	any	any	DET
ftr-492	836	30	family	family	NOUN
ftr-492	836	31	partnership	partnership	NOUN
ftr-492	836	32	context	context	NOUN
ftr-492	836	33	.	.	PUNCT
ftr-492	837	1	23	23	NUM
ftr-492	838	1	in	in	ADP
ftr-492	838	2	any	any	PRON
ftr-492	838	3	of	of	ADP
ftr-492	838	4	the	the	DET
ftr-492	838	5	above	above	ADJ
ftr-492	838	6	situations	situation	NOUN
ftr-492	838	7	where	where	SCONJ
ftr-492	838	8	the	the	DET
ftr-492	838	9	affiliations	affiliation	NOUN
ftr-492	838	10	among	among	ADP
ftr-492	838	11	the	the	DET
ftr-492	838	12	partners	partner	NOUN
ftr-492	838	13	mean	mean	VERB
ftr-492	838	14	that	that	SCONJ
ftr-492	838	15	a	a	DET
ftr-492	838	16	consent	consent	NOUN
ftr-492	838	17	requirement	requirement	NOUN
ftr-492	838	18	may	may	AUX
ftr-492	838	19	be	be	AUX
ftr-492	838	20	disregarded	disregard	VERB
ftr-492	838	21	,	,	PUNCT
ftr-492	838	22	there	there	PRON
ftr-492	838	23	is	be	VERB
ftr-492	838	24	still	still	ADV
ftr-492	838	25	the	the	DET
ftr-492	838	26	possibility	possibility	NOUN
ftr-492	838	27	based	base	VERB
ftr-492	838	28	on	on	ADP
ftr-492	838	29	revenue	revenue	NOUN
ftr-492	838	30	ruling	rule	VERB
ftr-492	838	31	93	93	NUM
ftr-492	838	32	-	-	SYM
ftr-492	838	33	4	4	NUM
ftr-492	838	34	that	that	PRON
ftr-492	838	35	free	free	ADJ
ftr-492	838	36	transferability	transferability	NOUN
ftr-492	838	37	of	of	ADP
ftr-492	838	38	interests	interest	NOUN
ftr-492	838	39	may	may	AUX
ftr-492	838	40	be	be	AUX
ftr-492	838	41	defeated	defeat	VERB
ftr-492	838	42	by	by	ADP
ftr-492	838	43	simply	simply	ADV
ftr-492	838	44	prohibiting	prohibit	VERB
ftr-492	838	45	transfers	transfer	NOUN
ftr-492	838	46	of	of	ADP
ftr-492	838	47	interests	interest	NOUN
ftr-492	838	48	or	or	CCONJ
ftr-492	838	49	providing	provide	VERB
ftr-492	838	50	for	for	ADP
ftr-492	838	51	an	an	DET
ftr-492	838	52	automatic	automatic	ADJ
ftr-492	838	53	dissolution	dissolution	NOUN
ftr-492	838	54	of	of	ADP
ftr-492	838	55	the	the	DET
ftr-492	838	56	partnership	partnership	NOUN
ftr-492	838	57	upon	upon	SCONJ
ftr-492	838	58	the	the	DET
ftr-492	838	59	occurrence	occurrence	NOUN
ftr-492	838	60	of	of	ADP
ftr-492	838	61	a	a	DET
ftr-492	838	62	transfer	transfer	NOUN
ftr-492	838	63	.	.	PUNCT
ftr-492	839	1	as	as	SCONJ
ftr-492	839	2	noted	note	VERB
ftr-492	839	3	above	above	ADP
ftr-492	839	4	,	,	PUNCT
ftr-492	839	5	revenue	revenue	NOUN
ftr-492	839	6	ruling	rule	VERB
ftr-492	839	7	93	93	NUM
ftr-492	839	8	-	-	SYM
ftr-492	839	9	4	4	NUM
ftr-492	839	10	indicates	indicate	VERB
ftr-492	839	11	that	that	SCONJ
ftr-492	839	12	free	free	ADJ
ftr-492	839	13	transferability	transferability	NOUN
ftr-492	839	14	would	would	AUX
ftr-492	839	15	be	be	AUX
ftr-492	839	16	found	find	VERB
ftr-492	839	17	lacking	lack	VERB
ftr-492	839	18	in	in	ADP
ftr-492	839	19	any	any	DET
ftr-492	839	20	such	such	ADJ
ftr-492	839	21	situation	situation	NOUN
ftr-492	839	22	.	.	PUNCT
ftr-492	840	1	however	however	ADV
ftr-492	840	2	,	,	PUNCT
ftr-492	840	3	that	that	PRON
ftr-492	840	4	seems	seem	VERB
ftr-492	840	5	a	a	DET
ftr-492	840	6	little	little	ADJ
ftr-492	840	7	too	too	ADV
ftr-492	840	8	good	good	ADJ
ftr-492	840	9	to	to	PART
ftr-492	840	10	be	be	AUX
ftr-492	840	11	true	true	ADJ
ftr-492	840	12	,	,	PUNCT
ftr-492	840	13	since	since	SCONJ
ftr-492	840	14	a	a	DET
ftr-492	840	15	partner	partner	NOUN
ftr-492	840	16	that	that	PRON
ftr-492	840	17	desired	desire	VERB
ftr-492	840	18	to	to	PART
ftr-492	840	19	transfer	transfer	VERB
ftr-492	840	20	its	its	PRON
ftr-492	840	21	interest	interest	NOUN
ftr-492	840	22	could	could	AUX
ftr-492	840	23	arrange	arrange	VERB
ftr-492	840	24	to	to	PART
ftr-492	840	25	do	do	VERB
ftr-492	840	26	so	so	ADV
ftr-492	840	27	by	by	ADP
ftr-492	840	28	causing	cause	VERB
ftr-492	840	29	the	the	DET
ftr-492	840	30	partnership	partnership	NOUN
ftr-492	840	31	agreement	agreement	NOUN
ftr-492	840	32	to	to	PART
ftr-492	840	33	be	be	AUX
ftr-492	840	34	amended	amend	VERB
ftr-492	840	35	prior	prior	ADV
ftr-492	840	36	to	to	ADP
ftr-492	840	37	the	the	DET
ftr-492	840	38	proposed	propose	VERB
ftr-492	840	39	transfer	transfer	NOUN
ftr-492	840	40	to	to	PART
ftr-492	840	41	permit	permit	VERB
ftr-492	840	42	that	that	DET
ftr-492	840	43	particular	particular	ADJ
ftr-492	840	44	transfer	transfer	NOUN
ftr-492	840	45	.	.	PUNCT
ftr-492	841	1	24	24	NUM
ftr-492	841	2	7	7	NUM
ftr-492	841	3	.	.	PUNCT
ftr-492	841	4	general	general	ADJ
ftr-492	841	5	partners	partner	NOUN
ftr-492	841	6	with	with	ADP
ftr-492	841	7	tiny	tiny	ADJ
ftr-492	841	8	interests.-if	interests.-if	NOUN
ftr-492	841	9	a	a	DET
ftr-492	841	10	general	general	ADJ
ftr-492	841	11	partner	partner	NOUN
ftr-492	841	12	has	have	VERB
ftr-492	841	13	a	a	DET
ftr-492	841	14	tiny	tiny	ADJ
ftr-492	841	15	interest	interest	NOUN
ftr-492	841	16	,	,	PUNCT
ftr-492	841	17	a	a	DET
ftr-492	841	18	variation	variation	NOUN
ftr-492	841	19	on	on	ADP
ftr-492	841	20	the	the	DET
ftr-492	841	21	limited	limited	ADJ
ftr-492	841	22	liability	liability	NOUN
ftr-492	841	23	issue	issue	NOUN
ftr-492	841	24	discussed	discuss	VERB
ftr-492	841	25	in	in	ADP
ftr-492	841	26	part	part	NOUN
ftr-492	841	27	iii(b)(6	iii(b)(6	X
ftr-492	841	28	)	)	PUNCT
ftr-492	841	29	above	above	ADV
ftr-492	841	30	may	may	AUX
ftr-492	841	31	arise	arise	VERB
ftr-492	841	32	,	,	PUNCT
ftr-492	841	33	i.e.	i.e.	X
ftr-492	841	34	,	,	PUNCT
ftr-492	841	35	whether	whether	SCONJ
ftr-492	841	36	the	the	DET
ftr-492	841	37	general	general	ADJ
ftr-492	841	38	partner	partner	NOUN
ftr-492	841	39	's	's	PART
ftr-492	841	40	interest	interest	NOUN
ftr-492	841	41	is	be	AUX
ftr-492	841	42	so	so	ADV
ftr-492	841	43	small	small	ADJ
ftr-492	841	44	that	that	SCONJ
ftr-492	841	45	the	the	DET
ftr-492	841	46	general	general	ADJ
ftr-492	841	47	partner	partner	NOUN
ftr-492	841	48	should	should	AUX
ftr-492	841	49	not	not	PART
ftr-492	841	50	be	be	AUX
ftr-492	841	51	regarded	regard	VERB
ftr-492	841	52	as	as	ADP
ftr-492	841	53	a	a	DET
ftr-492	841	54	partner	partner	NOUN
ftr-492	841	55	for	for	ADP
ftr-492	841	56	tax	tax	NOUN
ftr-492	841	57	purposes	purpose	NOUN
ftr-492	841	58	.	.	PUNCT
ftr-492	842	1	if	if	SCONJ
ftr-492	842	2	the	the	DET
ftr-492	842	3	general	general	ADJ
ftr-492	842	4	partner	partner	NOUN
ftr-492	842	5	's	's	PART
ftr-492	842	6	interest	interest	NOUN
ftr-492	842	7	is	be	AUX
ftr-492	842	8	so	so	ADV
ftr-492	842	9	small	small	ADJ
ftr-492	842	10	that	that	SCONJ
ftr-492	842	11	it	it	PRON
ftr-492	842	12	would	would	AUX
ftr-492	842	13	be	be	AUX
ftr-492	842	14	disregarded	disregard	VERB
ftr-492	842	15	,	,	PUNCT
ftr-492	842	16	any	any	DET
ftr-492	842	17	general	general	ADJ
ftr-492	842	18	partner	partner	NOUN
ftr-492	842	19	consent	consent	NOUN
ftr-492	842	20	requirement	requirement	NOUN
ftr-492	842	21	for	for	ADP
ftr-492	842	22	transfers	transfer	NOUN
ftr-492	842	23	of	of	ADP
ftr-492	842	24	interests	interest	NOUN
ftr-492	842	25	would	would	AUX
ftr-492	842	26	not	not	PART
ftr-492	842	27	seem	seem	VERB
ftr-492	842	28	to	to	PART
ftr-492	842	29	be	be	AUX
ftr-492	842	30	relevant	relevant	ADJ
ftr-492	842	31	for	for	ADP
ftr-492	842	32	free	free	ADJ
ftr-492	842	33	transferability	transferability	NOUN
ftr-492	842	34	purposes	purpose	NOUN
ftr-492	842	35	,	,	PUNCT
ftr-492	842	36	since	since	SCONJ
ftr-492	842	37	regulations	regulation	NOUN
ftr-492	842	38	section	section	VERB
ftr-492	842	39	301.7701	301.7701	NUM
ftr-492	842	40	-	-	SYM
ftr-492	842	41	2(e	2(e	NUM
ftr-492	842	42	)	)	PUNCT
ftr-492	842	43	looks	look	VERB
ftr-492	842	44	to	to	ADP
ftr-492	842	45	whether	whether	SCONJ
ftr-492	842	46	the	the	DET
ftr-492	842	47	consent	consent	NOUN
ftr-492	842	48	of	of	ADP
ftr-492	842	49	another	another	DET
ftr-492	842	50	member	member	NOUN
ftr-492	842	51	is	be	AUX
ftr-492	842	52	required	require	VERB
ftr-492	842	53	.	.	PUNCT
ftr-492	843	1	accordingly	accordingly	ADV
ftr-492	843	2	,	,	PUNCT
ftr-492	843	3	for	for	ADP
ftr-492	843	4	the	the	DET
ftr-492	843	5	reasons	reason	NOUN
ftr-492	843	6	discussed	discuss	VERB
ftr-492	843	7	in	in	ADP
ftr-492	843	8	part	part	NOUN
ftr-492	843	9	iii(b)(6	iii(b)(6	X
ftr-492	843	10	)	)	PUNCT
ftr-492	843	11	,	,	PUNCT
ftr-492	843	12	122	122	NUM
ftr-492	843	13	.	.	PUNCT
ftr-492	843	14	priv	priv	PROPN
ftr-492	843	15	.	.	PUNCT
ftr-492	844	1	let	let	VERB
ftr-492	844	2	.	.	PUNCT
ftr-492	845	1	rul	rul	NOUN
ftr-492	845	2	.	.	PUNCT
ftr-492	845	3	9239014	9239014	NUM
ftr-492	845	4	(	(	PUNCT
ftr-492	845	5	june	june	PROPN
ftr-492	845	6	25	25	NUM
ftr-492	845	7	,	,	PUNCT
ftr-492	845	8	1992	1992	NUM
ftr-492	845	9	)	)	PUNCT
ftr-492	845	10	.	.	PUNCT
ftr-492	846	1	123	123	NUM
ftr-492	846	2	.	.	PUNCT
ftr-492	846	3	compare	compare	VERB
ftr-492	846	4	david	david	PROPN
ftr-492	846	5	metzger	metzger	PROPN
ftr-492	846	6	trust	trust	PROPN
ftr-492	846	7	v.	v.	PROPN
ftr-492	846	8	commissioner	commissioner	PROPN
ftr-492	846	9	,	,	PUNCT
ftr-492	846	10	76	76	NUM
ftr-492	846	11	t.c	t.c	PROPN
ftr-492	846	12	.	.	PROPN
ftr-492	846	13	42	42	NUM
ftr-492	846	14	(	(	PUNCT
ftr-492	846	15	1981	1981	NUM
ftr-492	846	16	)	)	PUNCT
ftr-492	846	17	,	,	PUNCT
ftr-492	846	18	aff'd	aff'd	NOUN
ftr-492	846	19	,	,	PUNCT
ftr-492	846	20	693	693	NUM
ftr-492	846	21	f.2d	f.2d	NOUN
ftr-492	846	22	459	459	NUM
ftr-492	846	23	(	(	PUNCT
ftr-492	846	24	5th	5th	ADJ
ftr-492	846	25	cir	cir	NOUN
ftr-492	846	26	.	.	PROPN
ftr-492	846	27	1982	1982	NUM
ftr-492	846	28	)	)	PUNCT
ftr-492	846	29	,	,	PUNCT
ftr-492	846	30	cert	cert	PROPN
ftr-492	846	31	.	.	PUNCT
ftr-492	847	1	denied	deny	VERB
ftr-492	847	2	,	,	PUNCT
ftr-492	847	3	463	463	NUM
ftr-492	847	4	u.s	u.s	PROPN
ftr-492	847	5	.	.	PROPN
ftr-492	847	6	1207	1207	NUM
ftr-492	847	7	(	(	PUNCT
ftr-492	847	8	1983	1983	NUM
ftr-492	847	9	)	)	PUNCT
ftr-492	847	10	,	,	PUNCT
ftr-492	847	11	and	and	CCONJ
ftr-492	847	12	the	the	DET
ftr-492	847	13	cases	case	NOUN
ftr-492	847	14	cited	cite	VERB
ftr-492	847	15	therein	therein	ADV
ftr-492	847	16	on	on	ADP
ftr-492	847	17	the	the	DET
ftr-492	847	18	issue	issue	NOUN
ftr-492	847	19	of	of	ADP
ftr-492	847	20	when	when	SCONJ
ftr-492	847	21	family	family	NOUN
ftr-492	847	22	hostility	hostility	NOUN
ftr-492	847	23	can	can	AUX
ftr-492	847	24	break	break	VERB
ftr-492	847	25	attribution	attribution	NOUN
ftr-492	847	26	of	of	ADP
ftr-492	847	27	ownership	ownership	NOUN
ftr-492	847	28	among	among	ADP
ftr-492	847	29	family	family	NOUN
ftr-492	847	30	members	member	NOUN
ftr-492	847	31	under	under	ADP
ftr-492	847	32	section	section	NOUN
ftr-492	847	33	318	318	NUM
ftr-492	847	34	.	.	PUNCT
ftr-492	848	1	see	see	VERB
ftr-492	848	2	also	also	ADV
ftr-492	848	3	revenue	revenue	NOUN
ftr-492	848	4	ruling	rule	VERB
ftr-492	848	5	93	93	NUM
ftr-492	848	6	-	-	SYM
ftr-492	848	7	12	12	NUM
ftr-492	848	8	,	,	PUNCT
ftr-492	848	9	1993	1993	NUM
ftr-492	848	10	-	-	SYM
ftr-492	848	11	7	7	NUM
ftr-492	848	12	i.r.b	i.r.b	NOUN
ftr-492	848	13	.	.	PUNCT
ftr-492	849	1	13	13	NUM
ftr-492	850	1	(	(	PUNCT
ftr-492	850	2	jan	jan	PROPN
ftr-492	850	3	.	.	PROPN
ftr-492	850	4	26	26	NUM
ftr-492	850	5	)	)	PUNCT
ftr-492	850	6	,	,	PUNCT
ftr-492	850	7	on	on	ADP
ftr-492	850	8	the	the	DET
ftr-492	850	9	issue	issue	NOUN
ftr-492	850	10	of	of	ADP
ftr-492	850	11	valuing	value	VERB
ftr-492	850	12	the	the	DET
ftr-492	850	13	stock	stock	NOUN
ftr-492	850	14	of	of	ADP
ftr-492	850	15	a	a	DET
ftr-492	850	16	corporation	corporation	NOUN
ftr-492	850	17	owned	own	VERB
ftr-492	850	18	by	by	ADP
ftr-492	850	19	family	family	NOUN
ftr-492	850	20	members	member	NOUN
ftr-492	850	21	.	.	PUNCT
ftr-492	851	1	124	124	NUM
ftr-492	851	2	.	.	PUNCT
ftr-492	852	1	such	such	DET
ftr-492	852	2	an	an	DET
ftr-492	852	3	amendment	amendment	NOUN
ftr-492	852	4	,	,	PUNCT
ftr-492	852	5	in	in	ADP
ftr-492	852	6	and	and	CCONJ
ftr-492	852	7	of	of	ADP
ftr-492	852	8	itself	itself	PRON
ftr-492	852	9	,	,	PUNCT
ftr-492	852	10	should	should	AUX
ftr-492	852	11	not	not	PART
ftr-492	852	12	cause	cause	VERB
ftr-492	852	13	the	the	DET
ftr-492	852	14	partnership	partnership	NOUN
ftr-492	852	15	to	to	PART
ftr-492	852	16	have	have	VERB
ftr-492	852	17	freely	freely	ADV
ftr-492	852	18	transferable	transferable	ADJ
ftr-492	852	19	interests	interest	NOUN
ftr-492	852	20	,	,	PUNCT
ftr-492	852	21	since	since	SCONJ
ftr-492	852	22	it	it	PRON
ftr-492	852	23	would	would	AUX
ftr-492	852	24	only	only	ADV
ftr-492	852	25	authorize	authorize	VERB
ftr-492	852	26	a	a	DET
ftr-492	852	27	transfer	transfer	NOUN
ftr-492	852	28	of	of	ADP
ftr-492	852	29	a	a	DET
ftr-492	852	30	specific	specific	ADJ
ftr-492	852	31	interest	interest	NOUN
ftr-492	852	32	to	to	ADP
ftr-492	852	33	a	a	DET
ftr-492	852	34	specific	specific	ADJ
ftr-492	852	35	person	person	NOUN
ftr-492	852	36	on	on	ADP
ftr-492	852	37	a	a	DET
ftr-492	852	38	specific	specific	ADJ
ftr-492	852	39	date	date	NOUN
ftr-492	852	40	and	and	CCONJ
ftr-492	852	41	it	it	PRON
ftr-492	852	42	may	may	AUX
ftr-492	852	43	not	not	PART
ftr-492	852	44	involve	involve	VERB
ftr-492	852	45	"	"	PUNCT
ftr-492	852	46	substantially	substantially	ADV
ftr-492	852	47	all	all	PRON
ftr-492	852	48	"	"	PUNCT
ftr-492	852	49	the	the	DET
ftr-492	852	50	interests	interest	NOUN
ftr-492	852	51	.	.	PUNCT
ftr-492	853	1	however	however	ADV
ftr-492	853	2	,	,	PUNCT
ftr-492	853	3	if	if	SCONJ
ftr-492	853	4	the	the	DET
ftr-492	853	5	partners	partner	NOUN
ftr-492	853	6	had	have	VERB
ftr-492	853	7	an	an	DET
ftr-492	853	8	agreement	agreement	NOUN
ftr-492	853	9	from	from	ADP
ftr-492	853	10	the	the	DET
ftr-492	853	11	outset	outset	NOUN
ftr-492	853	12	that	that	SCONJ
ftr-492	853	13	transfers	transfer	NOUN
ftr-492	853	14	could	could	AUX
ftr-492	853	15	be	be	AUX
ftr-492	853	16	effected	effect	VERB
ftr-492	853	17	in	in	ADP
ftr-492	853	18	that	that	DET
ftr-492	853	19	manner	manner	NOUN
ftr-492	853	20	upon	upon	SCONJ
ftr-492	853	21	request	request	NOUN
ftr-492	853	22	or	or	CCONJ
ftr-492	853	23	they	they	PRON
ftr-492	853	24	routinely	routinely	ADV
ftr-492	853	25	did	do	AUX
ftr-492	853	26	transfer	transfer	VERB
ftr-492	853	27	their	their	PRON
ftr-492	853	28	interests	interest	NOUN
ftr-492	853	29	in	in	ADP
ftr-492	853	30	that	that	DET
ftr-492	853	31	manner	manner	NOUN
ftr-492	853	32	,	,	PUNCT
ftr-492	853	33	the	the	DET
ftr-492	853	34	service	service	NOUN
ftr-492	853	35	obviously	obviously	ADV
ftr-492	853	36	could	could	AUX
ftr-492	853	37	take	take	VERB
ftr-492	853	38	the	the	DET
ftr-492	853	39	position	position	NOUN
ftr-492	853	40	that	that	SCONJ
ftr-492	853	41	the	the	DET
ftr-492	853	42	transfer	transfer	NOUN
ftr-492	853	43	limitation	limitation	NOUN
ftr-492	853	44	was	be	AUX
ftr-492	853	45	illusory	illusory	ADJ
ftr-492	853	46	.	.	PUNCT
ftr-492	854	1	[	[	X
ftr-492	854	2	vol	vol	NOUN
ftr-492	854	3	1:4	1:4	NUM
ftr-492	854	4	lingering	linger	VERB
ftr-492	854	5	partnership	partnership	NOUN
ftr-492	854	6	classification	classification	NOUN
ftr-492	854	7	issues	issue	NOUN
ftr-492	854	8	it	it	PRON
ftr-492	854	9	would	would	AUX
ftr-492	854	10	be	be	AUX
ftr-492	854	11	prudent	prudent	ADJ
ftr-492	854	12	for	for	ADP
ftr-492	854	13	the	the	DET
ftr-492	854	14	general	general	ADJ
ftr-492	854	15	partner	partner	NOUN
ftr-492	854	16	's	's	PART
ftr-492	854	17	interest	interest	NOUN
ftr-492	854	18	to	to	PART
ftr-492	854	19	satisfy	satisfy	VERB
ftr-492	854	20	the	the	DET
ftr-492	854	21	service	service	NOUN
ftr-492	854	22	's	's	PART
ftr-492	854	23	ruling	rule	VERB
ftr-492	854	24	guideline	guideline	NOUN
ftr-492	854	25	regarding	regard	VERB
ftr-492	854	26	the	the	DET
ftr-492	854	27	minimum	minimum	ADJ
ftr-492	854	28	size	size	NOUN
ftr-492	854	29	of	of	ADP
ftr-492	854	30	a	a	DET
ftr-492	854	31	general	general	ADJ
ftr-492	854	32	partner	partner	NOUN
ftr-492	854	33	's	's	PART
ftr-492	854	34	interest	interest	NOUN
ftr-492	854	35	.	.	PUNCT
ftr-492	855	1	8	8	X
ftr-492	855	2	.	.	X
ftr-492	855	3	consent	consent	NOUN
ftr-492	855	4	shopping.-a	shopping.-a	NOUN
ftr-492	855	5	final	final	ADJ
ftr-492	855	6	free	free	ADJ
ftr-492	855	7	transferability	transferability	NOUN
ftr-492	855	8	issue	issue	NOUN
ftr-492	855	9	arises	arise	VERB
ftr-492	855	10	where	where	SCONJ
ftr-492	855	11	the	the	DET
ftr-492	855	12	partnership	partnership	NOUN
ftr-492	855	13	agreement	agreement	NOUN
ftr-492	855	14	provides	provide	VERB
ftr-492	855	15	that	that	SCONJ
ftr-492	855	16	a	a	DET
ftr-492	855	17	transferee	transferee	NOUN
ftr-492	855	18	partner	partner	NOUN
ftr-492	855	19	will	will	AUX
ftr-492	855	20	not	not	PART
ftr-492	855	21	be	be	AUX
ftr-492	855	22	admitted	admit	VERB
ftr-492	855	23	as	as	ADP
ftr-492	855	24	a	a	DET
ftr-492	855	25	substitute	substitute	ADJ
ftr-492	855	26	limited	limited	ADJ
ftr-492	855	27	partner	partner	NOUN
ftr-492	855	28	without	without	ADP
ftr-492	855	29	consent	consent	NOUN
ftr-492	855	30	,	,	PUNCT
ftr-492	855	31	but	but	CCONJ
ftr-492	855	32	the	the	DET
ftr-492	855	33	consent	consent	NOUN
ftr-492	855	34	need	need	AUX
ftr-492	855	35	not	not	PART
ftr-492	855	36	be	be	AUX
ftr-492	855	37	the	the	DET
ftr-492	855	38	consent	consent	NOUN
ftr-492	855	39	of	of	ADP
ftr-492	855	40	any	any	DET
ftr-492	855	41	particular	particular	ADJ
ftr-492	855	42	partner	partner	NOUN
ftr-492	855	43	.	.	PUNCT
ftr-492	856	1	that	that	DET
ftr-492	856	2	issue	issue	NOUN
ftr-492	856	3	can	can	AUX
ftr-492	856	4	arise	arise	VERB
ftr-492	856	5	where	where	SCONJ
ftr-492	856	6	the	the	DET
ftr-492	856	7	partnership	partnership	NOUN
ftr-492	856	8	has	have	VERB
ftr-492	856	9	multiple	multiple	ADJ
ftr-492	856	10	general	general	ADJ
ftr-492	856	11	partners	partner	NOUN
ftr-492	856	12	and	and	CCONJ
ftr-492	856	13	any	any	DET
ftr-492	856	14	one	one	NUM
ftr-492	856	15	general	general	ADJ
ftr-492	856	16	partner	partner	NOUN
ftr-492	856	17	may	may	AUX
ftr-492	856	18	give	give	VERB
ftr-492	856	19	the	the	DET
ftr-492	856	20	consent	consent	NOUN
ftr-492	856	21	,	,	PUNCT
ftr-492	856	22	and	and	CCONJ
ftr-492	856	23	it	it	PRON
ftr-492	856	24	can	can	AUX
ftr-492	856	25	arise	arise	VERB
ftr-492	856	26	where	where	SCONJ
ftr-492	856	27	the	the	DET
ftr-492	856	28	consent	consent	NOUN
ftr-492	856	29	of	of	ADP
ftr-492	856	30	a	a	DET
ftr-492	856	31	particular	particular	ADJ
ftr-492	856	32	percentage	percentage	NOUN
ftr-492	856	33	(	(	PUNCT
ftr-492	856	34	say	say	INTJ
ftr-492	856	35	,	,	PUNCT
ftr-492	856	36	twenty	twenty	NUM
ftr-492	856	37	-	-	PUNCT
ftr-492	856	38	five	five	NUM
ftr-492	856	39	percent	percent	NOUN
ftr-492	856	40	)	)	PUNCT
ftr-492	856	41	of	of	ADP
ftr-492	856	42	all	all	DET
ftr-492	856	43	the	the	DET
ftr-492	856	44	non	non	ADJ
ftr-492	856	45	-	-	ADJ
ftr-492	856	46	transferring	transfer	VERB
ftr-492	856	47	partners	partner	NOUN
ftr-492	856	48	is	be	AUX
ftr-492	856	49	required	require	VERB
ftr-492	856	50	.	.	PUNCT
ftr-492	857	1	although	although	SCONJ
ftr-492	857	2	regulations	regulation	NOUN
ftr-492	857	3	section	section	VERB
ftr-492	857	4	301.7701	301.7701	NUM
ftr-492	857	5	-	-	SYM
ftr-492	857	6	2(e	2(e	NUM
ftr-492	857	7	)	)	PUNCT
ftr-492	857	8	literally	literally	ADV
ftr-492	857	9	would	would	AUX
ftr-492	857	10	be	be	AUX
ftr-492	857	11	satisfied	satisfied	ADJ
ftr-492	857	12	(	(	PUNCT
ftr-492	857	13	since	since	SCONJ
ftr-492	857	14	the	the	DET
ftr-492	857	15	consent	consent	NOUN
ftr-492	857	16	of	of	ADP
ftr-492	857	17	a	a	DET
ftr-492	857	18	member	member	NOUN
ftr-492	857	19	is	be	AUX
ftr-492	857	20	required	require	VERB
ftr-492	857	21	for	for	SCONJ
ftr-492	857	22	the	the	DET
ftr-492	857	23	transferee	transferee	NOUN
ftr-492	857	24	to	to	PART
ftr-492	857	25	be	be	AUX
ftr-492	857	26	admitted	admit	VERB
ftr-492	857	27	)	)	PUNCT
ftr-492	857	28	,	,	PUNCT
ftr-492	857	29	many	many	ADJ
ftr-492	857	30	tax	tax	NOUN
ftr-492	857	31	practitioners	practitioner	NOUN
ftr-492	857	32	tend	tend	VERB
ftr-492	857	33	to	to	PART
ftr-492	857	34	have	have	VERB
ftr-492	857	35	a	a	DET
ftr-492	857	36	visceral	visceral	ADJ
ftr-492	857	37	feeling	feeling	NOUN
ftr-492	857	38	that	that	SCONJ
ftr-492	857	39	this	this	DET
ftr-492	857	40	type	type	NOUN
ftr-492	857	41	of	of	ADP
ftr-492	857	42	transfer	transfer	NOUN
ftr-492	857	43	limitation	limitation	NOUN
ftr-492	857	44	generally	generally	ADV
ftr-492	857	45	is	be	AUX
ftr-492	857	46	not	not	PART
ftr-492	857	47	sufficient	sufficient	ADJ
ftr-492	857	48	to	to	PART
ftr-492	857	49	avoid	avoid	VERB
ftr-492	857	50	the	the	DET
ftr-492	857	51	corporate	corporate	ADJ
ftr-492	857	52	characteristic	characteristic	NOUN
ftr-492	857	53	of	of	ADP
ftr-492	857	54	free	free	ADJ
ftr-492	857	55	transferability	transferability	NOUN
ftr-492	857	56	.	.	PUNCT
ftr-492	858	1	the	the	DET
ftr-492	858	2	only	only	ADJ
ftr-492	858	3	provision	provision	NOUN
ftr-492	858	4	of	of	ADP
ftr-492	858	5	this	this	DET
ftr-492	858	6	nature	nature	NOUN
ftr-492	858	7	that	that	PRON
ftr-492	858	8	has	have	AUX
ftr-492	858	9	been	be	AUX
ftr-492	858	10	held	hold	VERB
ftr-492	858	11	to	to	PART
ftr-492	858	12	defeat	defeat	VERB
ftr-492	858	13	free	free	ADJ
ftr-492	858	14	transferability	transferability	NOUN
ftr-492	858	15	is	be	AUX
ftr-492	858	16	a	a	DET
ftr-492	858	17	provision	provision	NOUN
ftr-492	858	18	requiring	require	VERB
ftr-492	858	19	a	a	DET
ftr-492	858	20	majority	majority	NOUN
ftr-492	858	21	of	of	ADP
ftr-492	858	22	all	all	DET
ftr-492	858	23	the	the	DET
ftr-492	858	24	members	member	NOUN
ftr-492	858	25	to	to	PART
ftr-492	858	26	consent	consent	VERB
ftr-492	858	27	to	to	ADP
ftr-492	858	28	a	a	DET
ftr-492	858	29	proposed	propose	VERB
ftr-492	858	30	transfer.2	transfer.2	NOUN
ftr-492	858	31	'	'	PUNCT
ftr-492	858	32	v.	v.	ADP
ftr-492	858	33	continuity	continuity	NOUN
ftr-492	858	34	of	of	ADP
ftr-492	858	35	life	life	NOUN
ftr-492	858	36	a.	a.	NOUN
ftr-492	858	37	background	background	NOUN
ftr-492	858	38	if	if	SCONJ
ftr-492	858	39	the	the	DET
ftr-492	858	40	limited	limited	ADJ
ftr-492	858	41	liability	liability	NOUN
ftr-492	858	42	factor	factor	NOUN
ftr-492	858	43	could	could	AUX
ftr-492	858	44	be	be	AUX
ftr-492	858	45	regarded	regard	VERB
ftr-492	858	46	as	as	ADP
ftr-492	858	47	the	the	DET
ftr-492	858	48	most	most	ADV
ftr-492	858	49	meaningful	meaningful	ADJ
ftr-492	858	50	corporate	corporate	ADJ
ftr-492	858	51	characteristic	characteristic	NOUN
ftr-492	858	52	,	,	PUNCT
ftr-492	858	53	continuity	continuity	NOUN
ftr-492	858	54	of	of	ADP
ftr-492	858	55	life	life	NOUN
ftr-492	858	56	is	be	AUX
ftr-492	858	57	surely	surely	ADV
ftr-492	858	58	the	the	DET
ftr-492	858	59	most	most	ADV
ftr-492	858	60	ephemeral	ephemeral	ADJ
ftr-492	858	61	.	.	PUNCT
ftr-492	859	1	regulations	regulation	NOUN
ftr-492	859	2	section	section	VERB
ftr-492	859	3	301.7701	301.7701	NUM
ftr-492	859	4	-	-	SYM
ftr-492	859	5	2(b)(1	2(b)(1	NUM
ftr-492	859	6	)	)	PUNCT
ftr-492	859	7	sets	set	VERB
ftr-492	859	8	forth	forth	ADP
ftr-492	859	9	the	the	DET
ftr-492	859	10	general	general	ADJ
ftr-492	859	11	rule	rule	NOUN
ftr-492	859	12	that	that	SCONJ
ftr-492	859	13	"	"	PUNCT
ftr-492	859	14	an	an	DET
ftr-492	859	15	organization	organization	NOUN
ftr-492	859	16	has	have	VERB
ftr-492	859	17	continuity	continuity	NOUN
ftr-492	859	18	of	of	ADP
ftr-492	859	19	life	life	NOUN
ftr-492	859	20	if	if	SCONJ
ftr-492	859	21	the	the	DET
ftr-492	859	22	death	death	NOUN
ftr-492	859	23	,	,	PUNCT
ftr-492	859	24	insanity	insanity	NOUN
ftr-492	859	25	,	,	PUNCT
ftr-492	859	26	bankruptcy	bankruptcy	NOUN
ftr-492	859	27	,	,	PUNCT
ftr-492	859	28	retirement	retirement	NOUN
ftr-492	859	29	,	,	PUNCT
ftr-492	859	30	resignation	resignation	NOUN
ftr-492	859	31	,	,	PUNCT
ftr-492	859	32	or	or	CCONJ
ftr-492	859	33	expulsion	expulsion	NOUN
ftr-492	859	34	of	of	ADP
ftr-492	859	35	any	any	DET
ftr-492	859	36	member	member	NOUN
ftr-492	859	37	will	will	AUX
ftr-492	859	38	not	not	PART
ftr-492	859	39	cause	cause	VERB
ftr-492	859	40	a	a	DET
ftr-492	859	41	dissolution	dissolution	NOUN
ftr-492	859	42	of	of	ADP
ftr-492	859	43	the	the	DET
ftr-492	859	44	organization	organization	NOUN
ftr-492	859	45	.	.	PUNCT
ftr-492	859	46	"	"	PUNCT
ftr-492	860	1	the	the	DET
ftr-492	860	2	term	term	NOUN
ftr-492	860	3	"	"	PUNCT
ftr-492	860	4	dissolution	dissolution	NOUN
ftr-492	860	5	"	"	PUNCT
ftr-492	860	6	means	mean	VERB
ftr-492	860	7	a	a	DET
ftr-492	860	8	dissolution	dissolution	NOUN
ftr-492	860	9	under	under	ADP
ftr-492	860	10	applicable	applicable	ADJ
ftr-492	860	11	state	state	NOUN
ftr-492	860	12	law	law	NOUN
ftr-492	860	13	,	,	PUNCT
ftr-492	860	14	26	26	NUM
ftr-492	860	15	rather	rather	ADV
ftr-492	860	16	than	than	ADP
ftr-492	860	17	a	a	DET
ftr-492	860	18	termination	termination	NOUN
ftr-492	860	19	in	in	ADP
ftr-492	860	20	the	the	DET
ftr-492	860	21	section	section	NOUN
ftr-492	860	22	708(b)(1)(a	708(b)(1)(a	NUM
ftr-492	860	23	)	)	PUNCT
ftr-492	860	24	sense	sense	NOUN
ftr-492	860	25	of	of	ADP
ftr-492	860	26	ceasing	cease	VERB
ftr-492	860	27	to	to	PART
ftr-492	860	28	be	be	AUX
ftr-492	860	29	engaged	engage	VERB
ftr-492	860	30	in	in	ADP
ftr-492	860	31	business	business	NOUN
ftr-492	860	32	.	.	PUNCT
ftr-492	861	1	whether	whether	SCONJ
ftr-492	861	2	the	the	DET
ftr-492	861	3	entity	entity	NOUN
ftr-492	861	4	will	will	AUX
ftr-492	861	5	automatically	automatically	ADV
ftr-492	861	6	dissolve	dissolve	VERB
ftr-492	861	7	on	on	ADP
ftr-492	861	8	a	a	DET
ftr-492	861	9	date	date	NOUN
ftr-492	861	10	certain	certain	ADJ
ftr-492	861	11	or	or	CCONJ
ftr-492	861	12	will	will	AUX
ftr-492	861	13	dissolve	dissolve	VERB
ftr-492	861	14	on	on	ADP
ftr-492	861	15	the	the	DET
ftr-492	861	16	occurrence	occurrence	NOUN
ftr-492	861	17	of	of	ADP
ftr-492	861	18	an	an	DET
ftr-492	861	19	event	event	NOUN
ftr-492	861	20	other	other	ADJ
ftr-492	861	21	than	than	ADP
ftr-492	861	22	the	the	DET
ftr-492	861	23	six	six	NUM
ftr-492	861	24	specified	specified	ADJ
ftr-492	861	25	dissolutions	dissolution	NOUN
ftr-492	861	26	events	event	NOUN
ftr-492	861	27	is	be	AUX
ftr-492	861	28	irrelevant	irrelevant	ADJ
ftr-492	861	29	for	for	ADP
ftr-492	861	30	that	that	DET
ftr-492	861	31	purpose	purpose	NOUN
ftr-492	861	32	.	.	PUNCT
ftr-492	862	1	the	the	DET
ftr-492	862	2	partner	partner	NOUN
ftr-492	862	3	whose	whose	DET
ftr-492	862	4	death	death	NOUN
ftr-492	862	5	,	,	PUNCT
ftr-492	862	6	bankruptcy	bankruptcy	NOUN
ftr-492	862	7	,	,	PUNCT
ftr-492	862	8	etc	etc	X
ftr-492	862	9	.	.	X
ftr-492	862	10	would	would	AUX
ftr-492	862	11	cause	cause	VERB
ftr-492	862	12	a	a	DET
ftr-492	862	13	dissolution	dissolution	NOUN
ftr-492	862	14	of	of	ADP
ftr-492	862	15	the	the	DET
ftr-492	862	16	partnership	partnership	NOUN
ftr-492	862	17	does	do	AUX
ftr-492	862	18	not	not	PART
ftr-492	862	19	have	have	VERB
ftr-492	862	20	to	to	PART
ftr-492	862	21	be	be	AUX
ftr-492	862	22	the	the	DET
ftr-492	862	23	partner	partner	NOUN
ftr-492	862	24	that	that	PRON
ftr-492	862	25	has	have	VERB
ftr-492	862	26	personal	personal	ADJ
ftr-492	862	27	liability	liability	NOUN
ftr-492	862	28	where	where	SCONJ
ftr-492	862	29	the	the	DET
ftr-492	862	30	partnership	partnership	NOUN
ftr-492	862	31	is	be	AUX
ftr-492	862	32	relying	rely	VERB
ftr-492	862	33	on	on	ADP
ftr-492	862	34	the	the	DET
ftr-492	862	35	lack	lack	NOUN
ftr-492	862	36	of	of	ADP
ftr-492	862	37	limited	limited	ADJ
ftr-492	862	38	liability	liability	NOUN
ftr-492	862	39	or	or	CCONJ
ftr-492	862	40	the	the	DET
ftr-492	862	41	partner	partner	NOUN
ftr-492	862	42	whose	whose	DET
ftr-492	862	43	consent	consent	NOUN
ftr-492	862	44	is	be	AUX
ftr-492	862	45	required	require	VERB
ftr-492	862	46	for	for	ADP
ftr-492	862	47	a	a	DET
ftr-492	862	48	transfer	transfer	NOUN
ftr-492	862	49	where	where	SCONJ
ftr-492	862	50	the	the	DET
ftr-492	862	51	partnership	partnership	NOUN
ftr-492	862	52	is	be	AUX
ftr-492	862	53	relying	rely	VERB
ftr-492	862	54	on	on	ADP
ftr-492	862	55	the	the	DET
ftr-492	862	56	absence	absence	NOUN
ftr-492	862	57	of	of	ADP
ftr-492	862	58	free	free	ADJ
ftr-492	862	59	transferability	transferability	NOUN
ftr-492	862	60	.	.	PUNCT
ftr-492	862	61	''	''	PUNCT
ftr-492	863	1	the	the	DET
ftr-492	863	2	regulations	regulation	NOUN
ftr-492	863	3	add	add	VERB
ftr-492	863	4	two	two	NUM
ftr-492	863	5	special	special	ADJ
ftr-492	863	6	rules	rule	NOUN
ftr-492	863	7	.	.	PUNCT
ftr-492	864	1	the	the	DET
ftr-492	864	2	first	first	ADJ
ftr-492	864	3	special	special	ADJ
ftr-492	864	4	rule	rule	NOUN
ftr-492	864	5	is	be	AUX
ftr-492	864	6	set	set	VERB
ftr-492	864	7	forth	forth	ADP
ftr-492	864	8	in	in	ADP
ftr-492	864	9	regulations	regulation	NOUN
ftr-492	864	10	section	section	NOUN
ftr-492	864	11	301.7701	301.7701	NUM
ftr-492	864	12	-	-	SYM
ftr-492	864	13	2(b)(3	2(b)(3	NUM
ftr-492	864	14	)	)	PUNCT
ftr-492	864	15	,	,	PUNCT
ftr-492	864	16	which	which	PRON
ftr-492	864	17	states	state	VERB
ftr-492	864	18	that	that	SCONJ
ftr-492	864	19	general	general	ADJ
ftr-492	864	20	125	125	NUM
ftr-492	864	21	.	.	PUNCT
ftr-492	865	1	see	see	VERB
ftr-492	865	2	rev	rev	PROPN
ftr-492	865	3	.	.	PROPN
ftr-492	866	1	rul	rul	PROPN
ftr-492	866	2	.	.	PUNCT
ftr-492	867	1	88	88	NUM
ftr-492	867	2	-	-	SYM
ftr-492	867	3	79	79	NUM
ftr-492	867	4	,	,	PUNCT
ftr-492	867	5	1988	1988	NUM
ftr-492	867	6	-	-	SYM
ftr-492	867	7	2	2	NUM
ftr-492	867	8	c.b	c.b	PROPN
ftr-492	867	9	.	.	PROPN
ftr-492	867	10	360	360	NUM
ftr-492	867	11	.	.	X
ftr-492	867	12	126	126	NUM
ftr-492	867	13	.	.	PUNCT
ftr-492	867	14	regs	regs	PROPN
ftr-492	867	15	.	.	PUNCT
ftr-492	868	1	§	§	PROPN
ftr-492	868	2	301.7701	301.7701	NUM
ftr-492	868	3	-	-	SYM
ftr-492	868	4	2(b)(2	2(b)(2	NUM
ftr-492	868	5	)	)	PUNCT
ftr-492	868	6	.	.	PUNCT
ftr-492	869	1	127	127	NUM
ftr-492	869	2	.	.	PUNCT
ftr-492	870	1	see	see	VERB
ftr-492	870	2	regs	reg	NOUN
ftr-492	870	3	.	.	PUNCT
ftr-492	871	1	§	§	PROPN
ftr-492	871	2	301.7701	301.7701	NUM
ftr-492	871	3	-	-	SYM
ftr-492	871	4	2(b)(1	2(b)(1	NUM
ftr-492	871	5	)	)	PUNCT
ftr-492	871	6	.	.	PUNCT
ftr-492	872	1	19931	19931	NUM
ftr-492	872	2	florida	florida	PROPN
ftr-492	872	3	tax	tax	NOUN
ftr-492	872	4	review	review	NOUN
ftr-492	872	5	partnerships	partnership	NOUN
ftr-492	872	6	organized	organize	VERB
ftr-492	872	7	under	under	ADP
ftr-492	872	8	a	a	DET
ftr-492	872	9	statute	statute	NOUN
ftr-492	872	10	"	"	PUNCT
ftr-492	872	11	corresponding	corresponding	NOUN
ftr-492	872	12	"	"	PUNCT
ftr-492	872	13	to	to	ADP
ftr-492	872	14	the	the	DET
ftr-492	872	15	uniform	uniform	PROPN
ftr-492	872	16	partnership	partnership	PROPN
ftr-492	872	17	act	act	PROPN
ftr-492	872	18	and	and	CCONJ
ftr-492	872	19	limited	limited	ADJ
ftr-492	872	20	partnerships	partnership	NOUN
ftr-492	872	21	organized	organize	VERB
ftr-492	872	22	under	under	ADP
ftr-492	872	23	a	a	DET
ftr-492	872	24	statute	statute	NOUN
ftr-492	872	25	"	"	PUNCT
ftr-492	872	26	corresponding	corresponding	NOUN
ftr-492	872	27	"	"	PUNCT
ftr-492	872	28	to	to	ADP
ftr-492	872	29	the	the	DET
ftr-492	872	30	uniform	uniform	ADJ
ftr-492	872	31	limited	limited	PROPN
ftr-492	872	32	partnership	partnership	PROPN
ftr-492	872	33	act	act	NOUN
ftr-492	872	34	lack	lack	VERB
ftr-492	872	35	continuity	continuity	NOUN
ftr-492	872	36	of	of	ADP
ftr-492	872	37	life	life	NOUN
ftr-492	872	38	.	.	PUNCT
ftr-492	873	1	while	while	SCONJ
ftr-492	873	2	it	it	PRON
ftr-492	873	3	is	be	AUX
ftr-492	873	4	not	not	PART
ftr-492	873	5	clear	clear	ADJ
ftr-492	873	6	what	what	PRON
ftr-492	873	7	it	it	PRON
ftr-492	873	8	means	mean	VERB
ftr-492	873	9	for	for	SCONJ
ftr-492	873	10	a	a	DET
ftr-492	873	11	statute	statute	NOUN
ftr-492	873	12	to	to	PART
ftr-492	873	13	"	"	PUNCT
ftr-492	873	14	correspond	correspond	VERB
ftr-492	873	15	"	"	PUNCT
ftr-492	873	16	to	to	ADP
ftr-492	873	17	a	a	DET
ftr-492	873	18	uniform	uniform	ADJ
ftr-492	873	19	act	act	NOUN
ftr-492	873	20	,	,	PUNCT
ftr-492	873	21	the	the	DET
ftr-492	873	22	service	service	NOUN
ftr-492	873	23	recently	recently	ADV
ftr-492	873	24	issued	issue	VERB
ftr-492	873	25	a	a	DET
ftr-492	873	26	ruling	ruling	NOUN
ftr-492	873	27	indicating	indicate	VERB
ftr-492	873	28	that	that	SCONJ
ftr-492	873	29	the	the	DET
ftr-492	873	30	limited	limited	ADJ
ftr-492	873	31	partnership	partnership	NOUN
ftr-492	873	32	statutes	statute	NOUN
ftr-492	873	33	of	of	ADP
ftr-492	873	34	thirty	thirty	NUM
ftr-492	873	35	-	-	PUNCT
ftr-492	873	36	two	two	NUM
ftr-492	873	37	states	state	NOUN
ftr-492	873	38	"	"	PUNCT
ftr-492	873	39	correspond	correspond	NOUN
ftr-492	873	40	"	"	PUNCT
ftr-492	873	41	to	to	ADP
ftr-492	873	42	the	the	DET
ftr-492	873	43	uniform	uniform	ADJ
ftr-492	873	44	limited	limited	ADJ
ftr-492	873	45	partnership	partnership	NOUN
ftr-492	873	46	act.128	act.128	NOUN
ftr-492	873	47	as	as	SCONJ
ftr-492	873	48	discussed	discuss	VERB
ftr-492	873	49	below	below	ADV
ftr-492	873	50	,	,	PUNCT
ftr-492	873	51	the	the	DET
ftr-492	873	52	regulation	regulation	NOUN
ftr-492	873	53	flatly	flatly	ADV
ftr-492	873	54	and	and	CCONJ
ftr-492	873	55	without	without	ADP
ftr-492	873	56	qualification	qualification	NOUN
ftr-492	873	57	states	state	VERB
ftr-492	873	58	the	the	DET
ftr-492	873	59	conclusion	conclusion	NOUN
ftr-492	873	60	that	that	SCONJ
ftr-492	873	61	a	a	DET
ftr-492	873	62	partnership	partnership	NOUN
ftr-492	873	63	formed	form	VERB
ftr-492	873	64	under	under	ADP
ftr-492	873	65	a	a	DET
ftr-492	873	66	statute	statute	NOUN
ftr-492	873	67	that	that	PRON
ftr-492	873	68	corresponds	correspond	VERB
ftr-492	873	69	to	to	ADP
ftr-492	873	70	a	a	DET
ftr-492	873	71	uniform	uniform	ADJ
ftr-492	873	72	act	act	NOUN
ftr-492	873	73	lacks	lack	VERB
ftr-492	873	74	continuity	continuity	NOUN
ftr-492	873	75	of	of	ADP
ftr-492	873	76	life	life	NOUN
ftr-492	873	77	,	,	PUNCT
ftr-492	873	78	but	but	CCONJ
ftr-492	873	79	that	that	DET
ftr-492	873	80	statement	statement	NOUN
ftr-492	873	81	arguably	arguably	ADV
ftr-492	873	82	should	should	AUX
ftr-492	873	83	be	be	AUX
ftr-492	873	84	regarded	regard	VERB
ftr-492	873	85	more	more	ADV
ftr-492	873	86	as	as	ADP
ftr-492	873	87	a	a	DET
ftr-492	873	88	favorable	favorable	ADJ
ftr-492	873	89	presumption	presumption	NOUN
ftr-492	873	90	because	because	SCONJ
ftr-492	873	91	of	of	ADP
ftr-492	873	92	certain	certain	ADJ
ftr-492	873	93	continuity	continuity	NOUN
ftr-492	873	94	issues	issue	NOUN
ftr-492	873	95	that	that	PRON
ftr-492	873	96	may	may	AUX
ftr-492	873	97	arise	arise	VERB
ftr-492	873	98	even	even	ADV
ftr-492	873	99	for	for	ADP
ftr-492	873	100	uniform	uniform	ADJ
ftr-492	873	101	act	act	PROPN
ftr-492	873	102	partnerships	partnership	NOUN
ftr-492	873	103	.	.	PUNCT
ftr-492	874	1	second	second	ADJ
ftr-492	874	2	,	,	PUNCT
ftr-492	874	3	the	the	DET
ftr-492	874	4	regulation	regulation	NOUN
ftr-492	874	5	,	,	PUNCT
ftr-492	874	6	in	in	ADP
ftr-492	874	7	attempting	attempt	VERB
ftr-492	874	8	to	to	PART
ftr-492	874	9	state	state	VERB
ftr-492	874	10	the	the	DET
ftr-492	874	11	converse	converse	NOUN
ftr-492	874	12	of	of	ADP
ftr-492	874	13	the	the	DET
ftr-492	874	14	basic	basic	ADJ
ftr-492	874	15	rule	rule	NOUN
ftr-492	874	16	stated	state	VERB
ftr-492	874	17	above	above	ADV
ftr-492	874	18	,	,	PUNCT
ftr-492	874	19	adds	add	VERB
ftr-492	874	20	a	a	DET
ftr-492	874	21	caveat	caveat	NOUN
ftr-492	874	22	regarding	regard	VERB
ftr-492	874	23	the	the	DET
ftr-492	874	24	possible	possible	ADJ
ftr-492	874	25	continuation	continuation	NOUN
ftr-492	874	26	of	of	ADP
ftr-492	874	27	the	the	DET
ftr-492	874	28	entity	entity	NOUN
ftr-492	874	29	after	after	ADP
ftr-492	874	30	the	the	DET
ftr-492	874	31	occurrence	occurrence	NOUN
ftr-492	874	32	of	of	ADP
ftr-492	874	33	a	a	DET
ftr-492	874	34	dissolution	dissolution	ADJ
ftr-492	874	35	event	event	NOUN
ftr-492	874	36	:	:	PUNCT
ftr-492	874	37	"	"	PUNCT
ftr-492	874	38	if	if	SCONJ
ftr-492	874	39	the	the	DET
ftr-492	874	40	retirement	retirement	NOUN
ftr-492	874	41	,	,	PUNCT
ftr-492	874	42	death	death	NOUN
ftr-492	874	43	,	,	PUNCT
ftr-492	874	44	or	or	CCONJ
ftr-492	874	45	insanity	insanity	NOUN
ftr-492	874	46	of	of	ADP
ftr-492	874	47	a	a	DET
ftr-492	874	48	general	general	ADJ
ftr-492	874	49	partner	partner	NOUN
ftr-492	874	50	of	of	ADP
ftr-492	874	51	a	a	DET
ftr-492	874	52	limited	limited	ADJ
ftr-492	874	53	partnership	partnership	NOUN
ftr-492	874	54	causes	cause	VERB
ftr-492	874	55	a	a	DET
ftr-492	874	56	dissolution	dissolution	NOUN
ftr-492	874	57	of	of	ADP
ftr-492	874	58	the	the	DET
ftr-492	874	59	partnership	partnership	NOUN
ftr-492	874	60	,	,	PUNCT
ftr-492	874	61	unless	unless	SCONJ
ftr-492	874	62	the	the	DET
ftr-492	874	63	remaining	remain	VERB
ftr-492	874	64	general	general	ADJ
ftr-492	874	65	partners	partner	NOUN
ftr-492	874	66	agree	agree	VERB
ftr-492	874	67	to	to	PART
ftr-492	874	68	continue	continue	VERB
ftr-492	874	69	the	the	DET
ftr-492	874	70	partnership	partnership	NOUN
ftr-492	874	71	or	or	CCONJ
ftr-492	874	72	unless	unless	SCONJ
ftr-492	874	73	all	all	DET
ftr-492	874	74	remaining	remain	VERB
ftr-492	874	75	members	member	NOUN
ftr-492	874	76	agree	agree	VERB
ftr-492	874	77	to	to	PART
ftr-492	874	78	continue	continue	VERB
ftr-492	874	79	the	the	DET
ftr-492	874	80	partnership	partnership	NOUN
ftr-492	874	81	,	,	PUNCT
ftr-492	874	82	continuity	continuity	NOUN
ftr-492	874	83	of	of	ADP
ftr-492	874	84	life	life	NOUN
ftr-492	874	85	does	do	AUX
ftr-492	874	86	not	not	PART
ftr-492	874	87	exist	exist	VERB
ftr-492	874	88	.	.	PUNCT
ftr-492	875	1	"'129	"'129	PROPN
ftr-492	875	2	as	as	SCONJ
ftr-492	875	3	discussed	discuss	VERB
ftr-492	875	4	below	below	ADV
ftr-492	875	5	,	,	PUNCT
ftr-492	875	6	that	that	DET
ftr-492	875	7	provision	provision	NOUN
ftr-492	875	8	opens	open	VERB
ftr-492	875	9	the	the	DET
ftr-492	875	10	door	door	NOUN
ftr-492	875	11	to	to	ADP
ftr-492	875	12	the	the	DET
ftr-492	875	13	possibility	possibility	NOUN
ftr-492	875	14	that	that	SCONJ
ftr-492	875	15	reconstitution	reconstitution	NOUN
ftr-492	875	16	mechanisms	mechanism	NOUN
ftr-492	875	17	could	could	AUX
ftr-492	875	18	cause	cause	VERB
ftr-492	875	19	an	an	DET
ftr-492	875	20	entity	entity	NOUN
ftr-492	875	21	to	to	PART
ftr-492	875	22	be	be	AUX
ftr-492	875	23	deemed	deem	VERB
ftr-492	875	24	to	to	PART
ftr-492	875	25	have	have	VERB
ftr-492	875	26	continuity	continuity	NOUN
ftr-492	875	27	of	of	ADP
ftr-492	875	28	life	life	NOUN
ftr-492	875	29	even	even	ADV
ftr-492	875	30	if	if	SCONJ
ftr-492	875	31	the	the	DET
ftr-492	875	32	governing	govern	VERB
ftr-492	875	33	128	128	NUM
ftr-492	875	34	.	.	PUNCT
ftr-492	876	1	those	those	DET
ftr-492	876	2	states	state	NOUN
ftr-492	876	3	are	be	AUX
ftr-492	876	4	:	:	PUNCT
ftr-492	876	5	alabama	alabama	PROPN
ftr-492	876	6	,	,	PUNCT
ftr-492	876	7	arizona	arizona	PROPN
ftr-492	876	8	,	,	PUNCT
ftr-492	876	9	arkansas	arkansas	PROPN
ftr-492	876	10	,	,	PUNCT
ftr-492	876	11	california	california	PROPN
ftr-492	876	12	,	,	PUNCT
ftr-492	876	13	colorado	colorado	PROPN
ftr-492	876	14	,	,	PUNCT
ftr-492	876	15	connecticut	connecticut	PROPN
ftr-492	876	16	,	,	PUNCT
ftr-492	876	17	delaware	delaware	PROPN
ftr-492	876	18	,	,	PUNCT
ftr-492	876	19	florida	florida	PROPN
ftr-492	876	20	,	,	PUNCT
ftr-492	876	21	georgia	georgia	PROPN
ftr-492	876	22	,	,	PUNCT
ftr-492	876	23	idaho	idaho	PROPN
ftr-492	876	24	,	,	PUNCT
ftr-492	876	25	illinois	illinois	PROPN
ftr-492	876	26	,	,	PUNCT
ftr-492	876	27	iowa	iowa	PROPN
ftr-492	876	28	,	,	PUNCT
ftr-492	876	29	kansas	kansas	PROPN
ftr-492	876	30	,	,	PUNCT
ftr-492	876	31	maryland	maryland	PROPN
ftr-492	876	32	,	,	PUNCT
ftr-492	876	33	massachusetts	massachusetts	PROPN
ftr-492	876	34	,	,	PUNCT
ftr-492	876	35	michigan	michigan	PROPN
ftr-492	876	36	,	,	PUNCT
ftr-492	876	37	minnesota	minnesota	PROPN
ftr-492	876	38	,	,	PUNCT
ftr-492	876	39	mississippi	mississippi	PROPN
ftr-492	876	40	,	,	PUNCT
ftr-492	876	41	missouri	missouri	PROPN
ftr-492	876	42	,	,	PUNCT
ftr-492	876	43	montana	montana	PROPN
ftr-492	876	44	,	,	PUNCT
ftr-492	876	45	nebraska	nebraska	PROPN
ftr-492	876	46	,	,	PUNCT
ftr-492	876	47	new	new	PROPN
ftr-492	876	48	jersey	jersey	PROPN
ftr-492	876	49	,	,	PUNCT
ftr-492	876	50	ohio	ohio	PROPN
ftr-492	876	51	,	,	PUNCT
ftr-492	876	52	oklahoma	oklahoma	PROPN
ftr-492	876	53	,	,	PUNCT
ftr-492	876	54	tennessee	tennessee	PROPN
ftr-492	876	55	,	,	PUNCT
ftr-492	876	56	texas	texas	PROPN
ftr-492	876	57	,	,	PUNCT
ftr-492	876	58	utah	utah	PROPN
ftr-492	876	59	,	,	PUNCT
ftr-492	876	60	virginia	virginia	PROPN
ftr-492	876	61	,	,	PUNCT
ftr-492	876	62	washington	washington	PROPN
ftr-492	876	63	,	,	PUNCT
ftr-492	876	64	west	west	PROPN
ftr-492	876	65	virginia	virginia	PROPN
ftr-492	876	66	,	,	PUNCT
ftr-492	876	67	wisconsin	wisconsin	PROPN
ftr-492	876	68	and	and	CCONJ
ftr-492	876	69	wyoming	wyoming	PROPN
ftr-492	876	70	.	.	PUNCT
ftr-492	877	1	see	see	VERB
ftr-492	877	2	revenue	revenue	NOUN
ftr-492	877	3	ruling	rule	VERB
ftr-492	877	4	93	93	NUM
ftr-492	877	5	-	-	SYM
ftr-492	877	6	2	2	NUM
ftr-492	877	7	,	,	PUNCT
ftr-492	877	8	1993	1993	NUM
ftr-492	877	9	-	-	SYM
ftr-492	877	10	1	1	NUM
ftr-492	877	11	i.r.b	i.r.b	NOUN
ftr-492	877	12	.	.	X
ftr-492	877	13	8	8	NUM
ftr-492	878	1	(	(	PUNCT
ftr-492	878	2	jan	jan	PROPN
ftr-492	878	3	.	.	PROPN
ftr-492	878	4	4	4	NUM
ftr-492	878	5	)	)	PUNCT
ftr-492	878	6	,	,	PUNCT
ftr-492	878	7	which	which	PRON
ftr-492	878	8	provides	provide	VERB
ftr-492	878	9	a	a	DET
ftr-492	878	10	consolidated	consolidated	ADJ
ftr-492	878	11	listing	listing	NOUN
ftr-492	878	12	of	of	ADP
ftr-492	878	13	all	all	DET
ftr-492	878	14	the	the	DET
ftr-492	878	15	state	state	NOUN
ftr-492	878	16	limited	limited	ADJ
ftr-492	878	17	partnership	partnership	NOUN
ftr-492	878	18	statutes	statute	NOUN
ftr-492	878	19	that	that	PRON
ftr-492	878	20	have	have	AUX
ftr-492	878	21	been	be	AUX
ftr-492	878	22	determined	determine	VERB
ftr-492	878	23	to	to	PART
ftr-492	878	24	correspond	correspond	VERB
ftr-492	878	25	to	to	ADP
ftr-492	878	26	the	the	DET
ftr-492	878	27	uniform	uniform	ADJ
ftr-492	878	28	limited	limited	PROPN
ftr-492	878	29	partnership	partnership	PROPN
ftr-492	878	30	act	act	NOUN
ftr-492	878	31	in	in	ADP
ftr-492	878	32	prior	prior	ADJ
ftr-492	878	33	revenue	revenue	NOUN
ftr-492	878	34	rulings	ruling	NOUN
ftr-492	878	35	(	(	PUNCT
ftr-492	878	36	which	which	DET
ftr-492	878	37	rulings	ruling	NOUN
ftr-492	878	38	are	be	AUX
ftr-492	878	39	superseded	supersede	VERB
ftr-492	878	40	by	by	ADP
ftr-492	878	41	revenue	revenue	NOUN
ftr-492	878	42	ruling	rule	VERB
ftr-492	878	43	93	93	NUM
ftr-492	878	44	-	-	SYM
ftr-492	878	45	2	2	NUM
ftr-492	878	46	)	)	PUNCT
ftr-492	878	47	.	.	PUNCT
ftr-492	879	1	thus	thus	ADV
ftr-492	879	2	,	,	PUNCT
ftr-492	879	3	eighteen	eighteen	NUM
ftr-492	879	4	states	state	NOUN
ftr-492	879	5	currently	currently	ADV
ftr-492	879	6	lack	lack	VERB
ftr-492	879	7	comfort	comfort	NOUN
ftr-492	879	8	on	on	ADP
ftr-492	879	9	this	this	DET
ftr-492	879	10	issue	issue	NOUN
ftr-492	879	11	,	,	PUNCT
ftr-492	879	12	which	which	PRON
ftr-492	879	13	states	state	NOUN
ftr-492	879	14	are	be	AUX
ftr-492	879	15	:	:	PUNCT
ftr-492	879	16	alaska	alaska	PROPN
ftr-492	879	17	,	,	PUNCT
ftr-492	879	18	hawaii	hawaii	PROPN
ftr-492	879	19	,	,	PUNCT
ftr-492	879	20	indiana	indiana	PROPN
ftr-492	879	21	,	,	PUNCT
ftr-492	879	22	kentucky	kentucky	PROPN
ftr-492	879	23	,	,	PUNCT
ftr-492	879	24	louisiana	louisiana	PROPN
ftr-492	879	25	,	,	PUNCT
ftr-492	879	26	maine	maine	PROPN
ftr-492	879	27	,	,	PUNCT
ftr-492	879	28	nevada	nevada	PROPN
ftr-492	879	29	,	,	PUNCT
ftr-492	879	30	new	new	PROPN
ftr-492	879	31	hampshire	hampshire	PROPN
ftr-492	879	32	,	,	PUNCT
ftr-492	879	33	new	new	PROPN
ftr-492	879	34	mexico	mexico	PROPN
ftr-492	879	35	,	,	PUNCT
ftr-492	879	36	new	new	PROPN
ftr-492	879	37	york	york	PROPN
ftr-492	879	38	,	,	PUNCT
ftr-492	879	39	north	north	PROPN
ftr-492	879	40	carolina	carolina	PROPN
ftr-492	879	41	,	,	PUNCT
ftr-492	879	42	north	north	NOUN
ftr-492	879	43	dakota	dakota	PROPN
ftr-492	879	44	,	,	PUNCT
ftr-492	879	45	oregon	oregon	PROPN
ftr-492	879	46	,	,	PUNCT
ftr-492	879	47	pennsylvania	pennsylvania	PROPN
ftr-492	879	48	,	,	PUNCT
ftr-492	879	49	rhode	rhode	PROPN
ftr-492	879	50	island	island	NOUN
ftr-492	879	51	,	,	PUNCT
ftr-492	879	52	south	south	PROPN
ftr-492	879	53	carolina	carolina	PROPN
ftr-492	879	54	,	,	PUNCT
ftr-492	879	55	south	south	PROPN
ftr-492	879	56	dakota	dakota	PROPN
ftr-492	879	57	and	and	CCONJ
ftr-492	879	58	vermont	vermont	PROPN
ftr-492	879	59	.	.	PUNCT
ftr-492	880	1	it	it	PRON
ftr-492	880	2	should	should	AUX
ftr-492	880	3	be	be	AUX
ftr-492	880	4	cautioned	caution	VERB
ftr-492	880	5	that	that	SCONJ
ftr-492	880	6	the	the	DET
ftr-492	880	7	approval	approval	NOUN
ftr-492	880	8	of	of	ADP
ftr-492	880	9	revenue	revenue	NOUN
ftr-492	880	10	ruling	rule	VERB
ftr-492	880	11	93	93	NUM
ftr-492	880	12	-	-	SYM
ftr-492	880	13	2	2	NUM
ftr-492	880	14	is	be	AUX
ftr-492	880	15	expressly	expressly	ADV
ftr-492	880	16	based	base	VERB
ftr-492	880	17	upon	upon	SCONJ
ftr-492	880	18	the	the	DET
ftr-492	880	19	partnership	partnership	NOUN
ftr-492	880	20	law	law	NOUN
ftr-492	880	21	of	of	ADP
ftr-492	880	22	the	the	DET
ftr-492	880	23	applicable	applicable	ADJ
ftr-492	880	24	state	state	NOUN
ftr-492	880	25	as	as	ADP
ftr-492	880	26	in	in	ADP
ftr-492	880	27	effect	effect	NOUN
ftr-492	880	28	on	on	ADP
ftr-492	880	29	the	the	DET
ftr-492	880	30	date	date	NOUN
ftr-492	880	31	specified	specify	VERB
ftr-492	880	32	in	in	ADP
ftr-492	880	33	the	the	DET
ftr-492	880	34	revenue	revenue	NOUN
ftr-492	880	35	ruling	ruling	NOUN
ftr-492	880	36	,	,	PUNCT
ftr-492	880	37	which	which	PRON
ftr-492	880	38	means	mean	VERB
ftr-492	880	39	that	that	SCONJ
ftr-492	880	40	any	any	DET
ftr-492	880	41	subsequent	subsequent	ADJ
ftr-492	880	42	changes	change	NOUN
ftr-492	880	43	in	in	ADP
ftr-492	880	44	such	such	ADJ
ftr-492	880	45	law	law	NOUN
ftr-492	880	46	potentially	potentially	ADV
ftr-492	880	47	could	could	AUX
ftr-492	880	48	render	render	VERB
ftr-492	880	49	the	the	DET
ftr-492	880	50	approval	approval	NOUN
ftr-492	880	51	inapplicable	inapplicable	ADJ
ftr-492	880	52	.	.	PUNCT
ftr-492	881	1	for	for	ADP
ftr-492	881	2	example	example	NOUN
ftr-492	881	3	,	,	PUNCT
ftr-492	881	4	the	the	DET
ftr-492	881	5	approval	approval	NOUN
ftr-492	881	6	of	of	ADP
ftr-492	881	7	the	the	DET
ftr-492	881	8	new	new	PROPN
ftr-492	881	9	jersey	jersey	PROPN
ftr-492	881	10	statute	statute	PROPN
ftr-492	881	11	as	as	ADP
ftr-492	881	12	in	in	ADP
ftr-492	881	13	effect	effect	NOUN
ftr-492	881	14	on	on	ADP
ftr-492	881	15	january	january	PROPN
ftr-492	881	16	1	1	NUM
ftr-492	881	17	,	,	PUNCT
ftr-492	881	18	1985	1985	NUM
ftr-492	881	19	,	,	PUNCT
ftr-492	881	20	may	may	AUX
ftr-492	881	21	be	be	AUX
ftr-492	881	22	obsolete	obsolete	ADJ
ftr-492	881	23	because	because	SCONJ
ftr-492	881	24	that	that	DET
ftr-492	881	25	statute	statute	NOUN
ftr-492	881	26	was	be	AUX
ftr-492	881	27	extensively	extensively	ADV
ftr-492	881	28	amended	amend	VERB
ftr-492	881	29	in	in	ADP
ftr-492	881	30	1988	1988	NUM
ftr-492	881	31	.	.	PUNCT
ftr-492	882	1	see	see	VERB
ftr-492	882	2	n.j	n.j	PROPN
ftr-492	882	3	.	.	PROPN
ftr-492	882	4	stat	stat	PROPN
ftr-492	882	5	.	.	PUNCT
ftr-492	883	1	ann	ann	PROPN
ftr-492	883	2	.	.	PUNCT
ftr-492	884	1	§	§	PROPN
ftr-492	884	2	42:2a	42:2a	PROPN
ftr-492	884	3	(	(	PUNCT
ftr-492	884	4	west	west	NOUN
ftr-492	884	5	supp	supp	PROPN
ftr-492	884	6	.	.	PUNCT
ftr-492	884	7	1992	1992	NUM
ftr-492	884	8	)	)	PUNCT
ftr-492	884	9	;	;	PUNCT
ftr-492	885	1	priv	priv	PROPN
ftr-492	885	2	.	.	PUNCT
ftr-492	886	1	let	let	VERB
ftr-492	886	2	.	.	PUNCT
ftr-492	887	1	rul	rul	NOUN
ftr-492	887	2	.	.	PUNCT
ftr-492	887	3	9046037	9046037	NUM
ftr-492	887	4	(	(	PUNCT
ftr-492	887	5	aug	aug	PROPN
ftr-492	887	6	.	.	PROPN
ftr-492	887	7	21	21	NUM
ftr-492	887	8	,	,	PUNCT
ftr-492	887	9	1990	1990	NUM
ftr-492	887	10	)	)	PUNCT
ftr-492	887	11	(	(	PUNCT
ftr-492	887	12	noting	note	VERB
ftr-492	887	13	that	that	SCONJ
ftr-492	887	14	the	the	DET
ftr-492	887	15	new	new	PROPN
ftr-492	887	16	jersey	jersey	PROPN
ftr-492	887	17	statute	statute	PROPN
ftr-492	887	18	,	,	PUNCT
ftr-492	887	19	as	as	SCONJ
ftr-492	887	20	amended	amend	VERB
ftr-492	887	21	,	,	PUNCT
ftr-492	887	22	does	do	AUX
ftr-492	887	23	not	not	PART
ftr-492	887	24	materially	materially	ADV
ftr-492	887	25	correspond	correspond	VERB
ftr-492	887	26	to	to	ADP
ftr-492	887	27	the	the	DET
ftr-492	887	28	uniform	uniform	ADJ
ftr-492	887	29	limited	limited	PROPN
ftr-492	887	30	partnership	partnership	PROPN
ftr-492	887	31	act	act	NOUN
ftr-492	887	32	for	for	ADP
ftr-492	887	33	purposes	purpose	NOUN
ftr-492	887	34	of	of	ADP
ftr-492	887	35	classification	classification	NOUN
ftr-492	887	36	criteria	criterion	NOUN
ftr-492	887	37	set	set	VERB
ftr-492	887	38	forth	forth	ADP
ftr-492	887	39	in	in	ADP
ftr-492	887	40	regulations	regulation	NOUN
ftr-492	887	41	section	section	NOUN
ftr-492	887	42	301.7701	301.7701	NUM
ftr-492	887	43	-	-	SYM
ftr-492	887	44	2	2	NUM
ftr-492	887	45	)	)	PUNCT
ftr-492	887	46	.	.	PUNCT
ftr-492	888	1	129	129	NUM
ftr-492	888	2	.	.	PUNCT
ftr-492	888	3	regs	regs	PROPN
ftr-492	888	4	.	.	PUNCT
ftr-492	889	1	§	§	PROPN
ftr-492	889	2	301.7701	301.7701	NUM
ftr-492	889	3	-	-	SYM
ftr-492	889	4	2(b)(1	2(b)(1	NUM
ftr-492	889	5	)	)	PUNCT
ftr-492	889	6	(	(	PUNCT
ftr-492	889	7	emphasis	emphasis	NOUN
ftr-492	889	8	added	add	VERB
ftr-492	889	9	)	)	PUNCT
ftr-492	889	10	.	.	PUNCT
ftr-492	890	1	it	it	PRON
ftr-492	890	2	is	be	AUX
ftr-492	890	3	curious	curious	ADJ
ftr-492	890	4	that	that	SCONJ
ftr-492	890	5	this	this	DET
ftr-492	890	6	part	part	NOUN
ftr-492	890	7	of	of	ADP
ftr-492	890	8	the	the	DET
ftr-492	890	9	regulation	regulation	NOUN
ftr-492	890	10	refers	refer	VERB
ftr-492	890	11	to	to	ADP
ftr-492	890	12	only	only	ADV
ftr-492	890	13	three	three	NUM
ftr-492	890	14	of	of	ADP
ftr-492	890	15	the	the	DET
ftr-492	890	16	six	six	NUM
ftr-492	890	17	relevant	relevant	ADJ
ftr-492	890	18	dissolution	dissolution	NOUN
ftr-492	890	19	events	event	NOUN
ftr-492	890	20	.	.	PUNCT
ftr-492	891	1	one	one	NUM
ftr-492	891	2	possible	possible	ADJ
ftr-492	891	3	explanation	explanation	NOUN
ftr-492	891	4	is	be	AUX
ftr-492	891	5	that	that	SCONJ
ftr-492	891	6	it	it	PRON
ftr-492	891	7	was	be	AUX
ftr-492	891	8	intended	intend	VERB
ftr-492	891	9	to	to	PART
ftr-492	891	10	be	be	AUX
ftr-492	891	11	only	only	ADV
ftr-492	891	12	an	an	DET
ftr-492	891	13	illustration	illustration	NOUN
ftr-492	891	14	of	of	ADP
ftr-492	891	15	the	the	DET
ftr-492	891	16	converse	converse	NOUN
ftr-492	891	17	of	of	ADP
ftr-492	891	18	the	the	DET
ftr-492	891	19	general	general	ADJ
ftr-492	891	20	rule	rule	NOUN
ftr-492	891	21	.	.	PUNCT
ftr-492	892	1	in	in	ADP
ftr-492	892	2	any	any	DET
ftr-492	892	3	event	event	NOUN
ftr-492	892	4	,	,	PUNCT
ftr-492	892	5	the	the	DET
ftr-492	892	6	service	service	NOUN
ftr-492	892	7	's	's	PART
ftr-492	892	8	recently	recently	ADV
ftr-492	892	9	issued	issue	VERB
ftr-492	892	10	proposed	propose	VERB
ftr-492	892	11	amendment	amendment	NOUN
ftr-492	892	12	to	to	ADP
ftr-492	892	13	regulations	regulation	NOUN
ftr-492	892	14	section	section	NOUN
ftr-492	892	15	301.7701	301.7701	NUM
ftr-492	892	16	-	-	SYM
ftr-492	892	17	2(b	2(b	NUM
ftr-492	892	18	)	)	PUNCT
ftr-492	892	19	would	would	AUX
ftr-492	892	20	clarify	clarify	VERB
ftr-492	892	21	that	that	SCONJ
ftr-492	892	22	the	the	DET
ftr-492	892	23	reconstitution	reconstitution	NOUN
ftr-492	892	24	rule	rule	NOUN
ftr-492	892	25	applies	apply	VERB
ftr-492	892	26	in	in	ADP
ftr-492	892	27	the	the	DET
ftr-492	892	28	case	case	NOUN
ftr-492	892	29	of	of	ADP
ftr-492	892	30	a	a	DET
ftr-492	892	31	dissolution	dissolution	NOUN
ftr-492	892	32	triggered	trigger	VERB
ftr-492	892	33	by	by	ADP
ftr-492	892	34	any	any	PRON
ftr-492	892	35	of	of	ADP
ftr-492	892	36	the	the	DET
ftr-492	892	37	six	six	NUM
ftr-492	892	38	events	event	NOUN
ftr-492	892	39	.	.	PUNCT
ftr-492	893	1	see	see	VERB
ftr-492	893	2	infra	infra	NOUN
ftr-492	893	3	text	text	NOUN
ftr-492	893	4	accompanying	accompany	VERB
ftr-492	893	5	note	note	NOUN
ftr-492	893	6	151	151	NUM
ftr-492	893	7	.	.	PUNCT
ftr-492	894	1	[	[	X
ftr-492	894	2	vol	vol	NOUN
ftr-492	894	3	.	.	NOUN
ftr-492	894	4	1:4	1:4	NUM
ftr-492	894	5	lingering	linger	VERB
ftr-492	894	6	partnership	partnership	NOUN
ftr-492	894	7	classification	classification	NOUN
ftr-492	894	8	issues	issue	NOUN
ftr-492	894	9	agreement	agreement	NOUN
ftr-492	894	10	provides	provide	VERB
ftr-492	894	11	that	that	SCONJ
ftr-492	894	12	there	there	PRON
ftr-492	894	13	is	be	VERB
ftr-492	894	14	a	a	DET
ftr-492	894	15	dissolution	dissolution	NOUN
ftr-492	894	16	for	for	ADP
ftr-492	894	17	state	state	NOUN
ftr-492	894	18	law	law	NOUN
ftr-492	894	19	purposes	purpose	NOUN
ftr-492	894	20	on	on	ADP
ftr-492	894	21	the	the	DET
ftr-492	894	22	occurrence	occurrence	NOUN
ftr-492	894	23	of	of	ADP
ftr-492	894	24	one	one	NUM
ftr-492	894	25	or	or	CCONJ
ftr-492	894	26	more	more	ADJ
ftr-492	894	27	of	of	ADP
ftr-492	894	28	the	the	DET
ftr-492	894	29	six	six	NUM
ftr-492	894	30	dissolution	dissolution	ADJ
ftr-492	894	31	events	event	NOUN
ftr-492	894	32	.	.	PUNCT
ftr-492	895	1	b.	b.	PROPN
ftr-492	895	2	issues	issue	NOUN
ftr-492	895	3	the	the	DET
ftr-492	895	4	foregoing	forego	VERB
ftr-492	895	5	rules	rule	NOUN
ftr-492	895	6	raise	raise	VERB
ftr-492	895	7	the	the	DET
ftr-492	895	8	following	follow	VERB
ftr-492	895	9	special	special	ADJ
ftr-492	895	10	problems	problem	NOUN
ftr-492	895	11	.	.	PUNCT
ftr-492	896	1	1	1	X
ftr-492	896	2	.	.	X
ftr-492	896	3	reliance	reliance	NOUN
ftr-492	896	4	on	on	ADP
ftr-492	896	5	the	the	DET
ftr-492	896	6	presumption	presumption	NOUN
ftr-492	896	7	alone.-a	alone.-a	PRON
ftr-492	896	8	threshold	threshold	NOUN
ftr-492	896	9	issue	issue	NOUN
ftr-492	896	10	that	that	PRON
ftr-492	896	11	arises	arise	VERB
ftr-492	896	12	with	with	ADP
ftr-492	896	13	respect	respect	NOUN
ftr-492	896	14	to	to	ADP
ftr-492	896	15	any	any	DET
ftr-492	896	16	partnership	partnership	NOUN
ftr-492	896	17	organized	organize	VERB
ftr-492	896	18	under	under	ADP
ftr-492	896	19	a	a	DET
ftr-492	896	20	statute	statute	NOUN
ftr-492	896	21	"	"	PUNCT
ftr-492	896	22	corresponding	corresponding	NOUN
ftr-492	896	23	"	"	PUNCT
ftr-492	896	24	to	to	ADP
ftr-492	896	25	the	the	DET
ftr-492	896	26	uniform	uniform	ADJ
ftr-492	896	27	act	act	NOUN
ftr-492	896	28	is	be	AUX
ftr-492	896	29	whether	whether	SCONJ
ftr-492	896	30	the	the	DET
ftr-492	896	31	partnership	partnership	NOUN
ftr-492	896	32	may	may	AUX
ftr-492	896	33	rely	rely	VERB
ftr-492	896	34	on	on	ADP
ftr-492	896	35	the	the	DET
ftr-492	896	36	statement	statement	NOUN
ftr-492	896	37	in	in	ADP
ftr-492	896	38	regulations	regulation	NOUN
ftr-492	896	39	section	section	NOUN
ftr-492	896	40	301.7701	301.7701	NUM
ftr-492	896	41	-	-	SYM
ftr-492	896	42	2(b)(3	2(b)(3	NUM
ftr-492	896	43	)	)	PUNCT
ftr-492	896	44	that	that	SCONJ
ftr-492	896	45	partnerships	partnership	NOUN
ftr-492	896	46	organized	organize	VERB
ftr-492	896	47	under	under	ADP
ftr-492	896	48	such	such	ADJ
ftr-492	896	49	statutes	statute	NOUN
ftr-492	896	50	lack	lack	VERB
ftr-492	896	51	continuity	continuity	NOUN
ftr-492	896	52	of	of	ADP
ftr-492	896	53	life	life	NOUN
ftr-492	896	54	,	,	PUNCT
ftr-492	896	55	regardless	regardless	ADV
ftr-492	896	56	of	of	ADP
ftr-492	896	57	what	what	PRON
ftr-492	896	58	the	the	DET
ftr-492	896	59	partnership	partnership	NOUN
ftr-492	896	60	agreement	agreement	NOUN
ftr-492	896	61	specifically	specifically	ADV
ftr-492	896	62	provides	provide	VERB
ftr-492	896	63	regarding	regard	VERB
ftr-492	896	64	dissolution	dissolution	NOUN
ftr-492	896	65	.	.	PUNCT
ftr-492	897	1	at	at	ADP
ftr-492	897	2	first	first	ADJ
ftr-492	897	3	blush	blush	NOUN
ftr-492	897	4	,	,	PUNCT
ftr-492	897	5	it	it	PRON
ftr-492	897	6	would	would	AUX
ftr-492	897	7	seem	seem	VERB
ftr-492	897	8	that	that	SCONJ
ftr-492	897	9	the	the	DET
ftr-492	897	10	unqualified	unqualified	ADJ
ftr-492	897	11	nature	nature	NOUN
ftr-492	897	12	of	of	ADP
ftr-492	897	13	the	the	DET
ftr-492	897	14	statement	statement	NOUN
ftr-492	897	15	means	mean	VERB
ftr-492	897	16	that	that	SCONJ
ftr-492	897	17	it	it	PRON
ftr-492	897	18	may	may	AUX
ftr-492	897	19	be	be	AUX
ftr-492	897	20	relied	rely	VERB
ftr-492	897	21	upon	upon	SCONJ
ftr-492	897	22	without	without	ADP
ftr-492	897	23	further	further	ADJ
ftr-492	897	24	inquiry	inquiry	NOUN
ftr-492	897	25	.	.	PUNCT
ftr-492	898	1	in	in	ADP
ftr-492	898	2	fact	fact	NOUN
ftr-492	898	3	,	,	PUNCT
ftr-492	898	4	the	the	DET
ftr-492	898	5	service	service	NOUN
ftr-492	898	6	has	have	AUX
ftr-492	898	7	recently	recently	ADV
ftr-492	898	8	issued	issue	VERB
ftr-492	898	9	two	two	NUM
ftr-492	898	10	revenue	revenue	NOUN
ftr-492	898	11	procedures	procedure	NOUN
ftr-492	898	12	indicating	indicate	VERB
ftr-492	898	13	that	that	SCONJ
ftr-492	898	14	it	it	PRON
ftr-492	898	15	generally	generally	ADV
ftr-492	898	16	will	will	AUX
ftr-492	898	17	not	not	PART
ftr-492	898	18	issue	issue	VERB
ftr-492	898	19	rulings	ruling	NOUN
ftr-492	898	20	on	on	ADP
ftr-492	898	21	continuity	continuity	NOUN
ftr-492	898	22	of	of	ADP
ftr-492	898	23	life	life	NOUN
ftr-492	898	24	if	if	SCONJ
ftr-492	898	25	the	the	DET
ftr-492	898	26	partnership	partnership	NOUN
ftr-492	898	27	is	be	AUX
ftr-492	898	28	organized	organize	VERB
ftr-492	898	29	under	under	ADP
ftr-492	898	30	a	a	DET
ftr-492	898	31	uniform	uniform	ADJ
ftr-492	898	32	act	act	NOUN
ftr-492	898	33	statute	statute	NOUN
ftr-492	898	34	on	on	ADP
ftr-492	898	35	the	the	DET
ftr-492	898	36	ground	ground	NOUN
ftr-492	898	37	that	that	SCONJ
ftr-492	898	38	such	such	ADJ
ftr-492	898	39	rulings	ruling	NOUN
ftr-492	898	40	constitute	constitute	VERB
ftr-492	898	41	"	"	PUNCT
ftr-492	898	42	comfort	comfort	NOUN
ftr-492	898	43	"	"	PUNCT
ftr-492	898	44	rulings	ruling	NOUN
ftr-492	898	45	.	.	PUNCT
ftr-492	898	46	'"0	'"0	PUNCT
ftr-492	899	1	nevertheless	nevertheless	ADV
ftr-492	899	2	,	,	PUNCT
ftr-492	899	3	there	there	PRON
ftr-492	899	4	are	be	VERB
ftr-492	899	5	some	some	DET
ftr-492	899	6	grounds	ground	NOUN
ftr-492	899	7	for	for	ADP
ftr-492	899	8	concern	concern	NOUN
ftr-492	899	9	on	on	ADP
ftr-492	899	10	this	this	DET
ftr-492	899	11	issue	issue	NOUN
ftr-492	899	12	.	.	PUNCT
ftr-492	900	1	specifically	specifically	ADV
ftr-492	900	2	,	,	PUNCT
ftr-492	900	3	when	when	SCONJ
ftr-492	900	4	the	the	DET
ftr-492	900	5	statement	statement	NOUN
ftr-492	900	6	regarding	regard	VERB
ftr-492	900	7	uniform	uniform	ADJ
ftr-492	900	8	act	act	PROPN
ftr-492	900	9	partnerships	partnership	NOUN
ftr-492	900	10	is	be	AUX
ftr-492	900	11	read	read	VERB
ftr-492	900	12	in	in	ADP
ftr-492	900	13	context	context	NOUN
ftr-492	900	14	,	,	PUNCT
ftr-492	900	15	one	one	PRON
ftr-492	900	16	can	can	AUX
ftr-492	900	17	not	not	PART
ftr-492	900	18	help	help	VERB
ftr-492	900	19	but	but	CCONJ
ftr-492	900	20	notice	notice	VERB
ftr-492	900	21	that	that	SCONJ
ftr-492	900	22	it	it	PRON
ftr-492	900	23	is	be	AUX
ftr-492	900	24	preceded	precede	VERB
ftr-492	900	25	by	by	ADP
ftr-492	900	26	a	a	DET
ftr-492	900	27	lengthy	lengthy	ADJ
ftr-492	900	28	discussion	discussion	NOUN
ftr-492	900	29	of	of	ADP
ftr-492	900	30	the	the	DET
ftr-492	900	31	substantive	substantive	ADJ
ftr-492	900	32	aspects	aspect	NOUN
ftr-492	900	33	of	of	ADP
ftr-492	900	34	continuity	continuity	NOUN
ftr-492	900	35	of	of	ADP
ftr-492	900	36	life	life	NOUN
ftr-492	900	37	.	.	PUNCT
ftr-492	900	38	'	'	PUNCT
ftr-492	901	1	3	3	X
ftr-492	901	2	'	'	PUNCT
ftr-492	901	3	as	as	SCONJ
ftr-492	901	4	will	will	AUX
ftr-492	901	5	be	be	AUX
ftr-492	901	6	seen	see	VERB
ftr-492	901	7	below	below	ADV
ftr-492	901	8	,	,	PUNCT
ftr-492	901	9	there	there	PRON
ftr-492	901	10	could	could	AUX
ftr-492	901	11	be	be	AUX
ftr-492	901	12	a	a	DET
ftr-492	901	13	serious	serious	ADJ
ftr-492	901	14	question	question	NOUN
ftr-492	901	15	as	as	ADP
ftr-492	901	16	to	to	ADP
ftr-492	901	17	whether	whether	SCONJ
ftr-492	901	18	a	a	DET
ftr-492	901	19	uniform	uniform	ADJ
ftr-492	901	20	act	act	PROPN
ftr-492	901	21	partnership	partnership	NOUN
ftr-492	901	22	lacks	lack	VERB
ftr-492	901	23	continuity	continuity	NOUN
ftr-492	901	24	of	of	ADP
ftr-492	901	25	life	life	NOUN
ftr-492	901	26	in	in	ADP
ftr-492	901	27	substance	substance	NOUN
ftr-492	901	28	because	because	SCONJ
ftr-492	901	29	of	of	ADP
ftr-492	901	30	the	the	DET
ftr-492	901	31	inclusion	inclusion	NOUN
ftr-492	901	32	of	of	ADP
ftr-492	901	33	certain	certain	ADJ
ftr-492	901	34	reconstitution	reconstitution	NOUN
ftr-492	901	35	provisions	provision	NOUN
ftr-492	901	36	,	,	PUNCT
ftr-492	901	37	32	32	NUM
ftr-492	901	38	affiliations	affiliation	NOUN
ftr-492	901	39	between	between	ADP
ftr-492	901	40	the	the	DET
ftr-492	901	41	general	general	ADJ
ftr-492	901	42	and	and	CCONJ
ftr-492	901	43	limited	limited	ADJ
ftr-492	901	44	partners	partner	NOUN
ftr-492	901	45	33	33	NUM
ftr-492	901	46	or	or	CCONJ
ftr-492	901	47	other	other	ADJ
ftr-492	901	48	reasons	reason	NOUN
ftr-492	901	49	.	.	PUNCT
ftr-492	902	1	in	in	ADP
ftr-492	902	2	addition	addition	NOUN
ftr-492	902	3	,	,	PUNCT
ftr-492	902	4	the	the	DET
ftr-492	902	5	service	service	NOUN
ftr-492	902	6	's	's	PART
ftr-492	902	7	ruling	rule	VERB
ftr-492	902	8	guidelines	guideline	NOUN
ftr-492	902	9	provide	provide	VERB
ftr-492	902	10	that	that	SCONJ
ftr-492	902	11	it	it	PRON
ftr-492	902	12	will	will	AUX
ftr-492	902	13	not	not	PART
ftr-492	902	14	rule	rule	VERB
ftr-492	902	15	favorably	favorably	ADV
ftr-492	902	16	on	on	ADP
ftr-492	902	17	the	the	DET
ftr-492	902	18	continuity	continuity	NOUN
ftr-492	902	19	of	of	ADP
ftr-492	902	20	life	life	NOUN
ftr-492	902	21	of	of	ADP
ftr-492	902	22	a	a	DET
ftr-492	902	23	uniform	uniform	ADJ
ftr-492	902	24	act	act	NOUN
ftr-492	902	25	limited	limited	ADJ
ftr-492	902	26	partnership	partnership	NOUN
ftr-492	902	27	if	if	SCONJ
ftr-492	902	28	less	less	ADJ
ftr-492	902	29	than	than	ADP
ftr-492	902	30	a	a	DET
ftr-492	902	31	majority	majority	NOUN
ftr-492	902	32	of	of	ADP
ftr-492	902	33	the	the	DET
ftr-492	902	34	limited	limited	ADJ
ftr-492	902	35	partners	partner	NOUN
ftr-492	902	36	can	can	AUX
ftr-492	902	37	continue	continue	VERB
ftr-492	902	38	the	the	DET
ftr-492	902	39	partnership	partnership	NOUN
ftr-492	902	40	after	after	ADP
ftr-492	902	41	the	the	DET
ftr-492	902	42	removal	removal	NOUN
ftr-492	902	43	of	of	ADP
ftr-492	902	44	the	the	DET
ftr-492	902	45	general	general	ADJ
ftr-492	902	46	partner.3	partner.3	NOUN
ftr-492	902	47	'	'	PUNCT
ftr-492	902	48	thus	thus	ADV
ftr-492	902	49	,	,	PUNCT
ftr-492	902	50	it	it	PRON
ftr-492	902	51	may	may	AUX
ftr-492	902	52	be	be	AUX
ftr-492	902	53	more	more	ADV
ftr-492	902	54	prudent	prudent	ADJ
ftr-492	902	55	to	to	PART
ftr-492	902	56	treat	treat	VERB
ftr-492	902	57	the	the	DET
ftr-492	902	58	statement	statement	NOUN
ftr-492	902	59	on	on	ADP
ftr-492	902	60	uniform	uniform	ADJ
ftr-492	902	61	act	act	PROPN
ftr-492	902	62	partnerships	partnership	NOUN
ftr-492	902	63	as	as	ADP
ftr-492	902	64	being	be	AUX
ftr-492	902	65	more	more	ADJ
ftr-492	902	66	in	in	ADP
ftr-492	902	67	the	the	DET
ftr-492	902	68	nature	nature	NOUN
ftr-492	902	69	of	of	ADP
ftr-492	902	70	a	a	DET
ftr-492	902	71	favorable	favorable	ADJ
ftr-492	902	72	presumption	presumption	NOUN
ftr-492	902	73	that	that	PRON
ftr-492	902	74	would	would	AUX
ftr-492	902	75	control	control	VERB
ftr-492	902	76	in	in	ADP
ftr-492	902	77	what	what	PRON
ftr-492	902	78	might	might	AUX
ftr-492	902	79	otherwise	otherwise	ADV
ftr-492	902	80	be	be	AUX
ftr-492	902	81	a	a	DET
ftr-492	902	82	close	close	ADJ
ftr-492	902	83	case	case	NOUN
ftr-492	902	84	on	on	ADP
ftr-492	902	85	continuity	continuity	NOUN
ftr-492	902	86	of	of	ADP
ftr-492	902	87	life	life	NOUN
ftr-492	902	88	.	.	PUNCT
ftr-492	902	89	'	'	PUNCT
ftr-492	903	1	130	130	NUM
ftr-492	903	2	.	.	PUNCT
ftr-492	903	3	rev	rev	PROPN
ftr-492	903	4	.	.	PROPN
ftr-492	903	5	proc	proc	PROPN
ftr-492	903	6	.	.	PUNCT
ftr-492	904	1	92	92	NUM
ftr-492	904	2	-	-	SYM
ftr-492	904	3	88	88	NUM
ftr-492	904	4	,	,	PUNCT
ftr-492	904	5	1992	1992	NUM
ftr-492	904	6	-	-	SYM
ftr-492	904	7	42	42	NUM
ftr-492	904	8	i.r.b	i.r.b	NOUN
ftr-492	904	9	.	.	PUNCT
ftr-492	905	1	39	39	NUM
ftr-492	905	2	(	(	PUNCT
ftr-492	905	3	oct	oct	PROPN
ftr-492	905	4	.	.	PROPN
ftr-492	905	5	19	19	NUM
ftr-492	905	6	)	)	PUNCT
ftr-492	905	7	,	,	PUNCT
ftr-492	905	8	at	at	ADP
ftr-492	905	9	§	§	PROPN
ftr-492	905	10	§	§	PROPN
ftr-492	905	11	3.03	3.03	NUM
ftr-492	905	12	and	and	CCONJ
ftr-492	905	13	4.02	4.02	NUM
ftr-492	905	14	;	;	PUNCT
ftr-492	905	15	rev	rev	PROPN
ftr-492	905	16	.	.	PROPN
ftr-492	905	17	proc	proc	PROPN
ftr-492	905	18	.	.	PUNCT
ftr-492	906	1	92	92	NUM
ftr-492	906	2	-	-	SYM
ftr-492	906	3	87	87	NUM
ftr-492	906	4	,	,	PUNCT
ftr-492	906	5	1992	1992	NUM
ftr-492	906	6	-	-	SYM
ftr-492	906	7	42	42	NUM
ftr-492	906	8	i.r.b	i.r.b	NOUN
ftr-492	906	9	.	.	PUNCT
ftr-492	907	1	38	38	NUM
ftr-492	907	2	(	(	PUNCT
ftr-492	907	3	oct	oct	PROPN
ftr-492	907	4	.	.	PROPN
ftr-492	907	5	19	19	NUM
ftr-492	907	6	)	)	PUNCT
ftr-492	907	7	.	.	PUNCT
ftr-492	908	1	131	131	X
ftr-492	908	2	.	.	PUNCT
ftr-492	908	3	regs	regs	PROPN
ftr-492	908	4	.	.	PUNCT
ftr-492	909	1	§	§	PROPN
ftr-492	909	2	301.7701	301.7701	NUM
ftr-492	909	3	-	-	SYM
ftr-492	909	4	2(b	2(b	NUM
ftr-492	909	5	)	)	PUNCT
ftr-492	909	6	.	.	PUNCT
ftr-492	910	1	132	132	NUM
ftr-492	910	2	.	.	X
ftr-492	911	1	see	see	VERB
ftr-492	911	2	discussion	discussion	NOUN
ftr-492	911	3	infra	infra	NOUN
ftr-492	911	4	part	part	NOUN
ftr-492	911	5	v(b)(4	v(b)(4	PROPN
ftr-492	911	6	)	)	PUNCT
ftr-492	911	7	.	.	PUNCT
ftr-492	912	1	133	133	NUM
ftr-492	912	2	.	.	PUNCT
ftr-492	913	1	see	see	VERB
ftr-492	913	2	discussion	discussion	NOUN
ftr-492	913	3	infra	infra	NOUN
ftr-492	913	4	part	part	NOUN
ftr-492	913	5	v(b)(5	v(b)(5	PROPN
ftr-492	913	6	)	)	PUNCT
ftr-492	913	7	.	.	PUNCT
ftr-492	914	1	134	134	NUM
ftr-492	914	2	.	.	PUNCT
ftr-492	915	1	rev	rev	PROPN
ftr-492	915	2	.	.	PROPN
ftr-492	915	3	proc	proc	PROPN
ftr-492	915	4	.	.	PUNCT
ftr-492	916	1	89	89	NUM
ftr-492	916	2	-	-	SYM
ftr-492	916	3	12	12	NUM
ftr-492	916	4	,	,	PUNCT
ftr-492	916	5	1989	1989	NUM
ftr-492	916	6	-	-	SYM
ftr-492	916	7	1	1	NUM
ftr-492	916	8	c.b	c.b	PROPN
ftr-492	916	9	.	.	PROPN
ftr-492	916	10	798	798	NUM
ftr-492	916	11	,	,	PUNCT
ftr-492	916	12	at	at	ADP
ftr-492	916	13	§	§	PROPN
ftr-492	916	14	4.05	4.05	NUM
ftr-492	916	15	.	.	PUNCT
ftr-492	917	1	135	135	NUM
ftr-492	917	2	.	.	PUNCT
ftr-492	918	1	the	the	DET
ftr-492	918	2	leading	lead	VERB
ftr-492	918	3	partnership	partnership	NOUN
ftr-492	918	4	commentators	commentator	NOUN
ftr-492	918	5	seem	seem	VERB
ftr-492	918	6	to	to	PART
ftr-492	918	7	agree	agree	VERB
ftr-492	918	8	with	with	ADP
ftr-492	918	9	that	that	DET
ftr-492	918	10	conclusion	conclusion	NOUN
ftr-492	918	11	.	.	PUNCT
ftr-492	919	1	see	see	VERB
ftr-492	919	2	1	1	NUM
ftr-492	919	3	john	john	PROPN
ftr-492	919	4	r.	r.	PROPN
ftr-492	919	5	bonn	bonn	PROPN
ftr-492	919	6	,	,	PUNCT
ftr-492	919	7	taxation	taxation	NOUN
ftr-492	919	8	of	of	ADP
ftr-492	919	9	partnerships	partnership	NOUN
ftr-492	919	10	13:46	13:46	NUM
ftr-492	919	11	(	(	PUNCT
ftr-492	919	12	1987	1987	NUM
ftr-492	919	13	)	)	PUNCT
ftr-492	919	14	(	(	PUNCT
ftr-492	919	15	a	a	DET
ftr-492	919	16	uniform	uniform	ADJ
ftr-492	919	17	act	act	PROPN
ftr-492	919	18	partnership	partnership	NOUN
ftr-492	919	19	"	"	PUNCT
ftr-492	919	20	ordinarily	ordinarily	ADV
ftr-492	919	21	lacks	lack	VERB
ftr-492	919	22	"	"	PUNCT
ftr-492	919	23	continuity	continuity	NOUN
ftr-492	919	24	of	of	ADP
ftr-492	919	25	life	life	NOUN
ftr-492	919	26	)	)	PUNCT
ftr-492	919	27	;	;	PUNCT
ftr-492	919	28	mckee	mckee	PROPN
ftr-492	919	29	,	,	PUNCT
ftr-492	919	30	supra	supra	PROPN
ftr-492	919	31	note	note	PROPN
ftr-492	919	32	12	12	NUM
ftr-492	919	33	,	,	PUNCT
ftr-492	919	34	at	at	ADP
ftr-492	919	35	3	3	NUM
ftr-492	919	36	-	-	SYM
ftr-492	919	37	60	60	NUM
ftr-492	919	38	(	(	PUNCT
ftr-492	919	39	a	a	DET
ftr-492	919	40	uniform	uniform	ADJ
ftr-492	919	41	act	act	PROPN
ftr-492	919	42	partnership	partnership	NOUN
ftr-492	919	43	is	be	AUX
ftr-492	919	44	"	"	PUNCT
ftr-492	919	45	probably	probably	ADV
ftr-492	919	46	immune	immune	ADJ
ftr-492	919	47	"	"	PUNCT
ftr-492	919	48	from	from	ADP
ftr-492	919	49	continuity	continuity	NOUN
ftr-492	919	50	of	of	ADP
ftr-492	919	51	life	life	NOUN
ftr-492	919	52	attacks	attack	NOUN
ftr-492	919	53	based	base	VERB
ftr-492	919	54	on	on	ADP
ftr-492	919	55	substance	substance	NOUN
ftr-492	919	56	)	)	PUNCT
ftr-492	919	57	.	.	PUNCT
ftr-492	920	1	but	but	CCONJ
ftr-492	920	2	see	see	VERB
ftr-492	920	3	i	i	PRON
ftr-492	920	4	arthur	arthur	PROPN
ftr-492	920	5	b.	b.	PROPN
ftr-492	920	6	willis	willis	PROPN
ftr-492	920	7	,	,	PUNCT
ftr-492	920	8	et	et	PROPN
ftr-492	920	9	al	al	PROPN
ftr-492	920	10	.	.	PROPN
ftr-492	920	11	,	,	PUNCT
ftr-492	920	12	partnership	partnership	NOUN
ftr-492	920	13	taxation	taxation	PROPN
ftr-492	920	14	t	t	PROPN
ftr-492	920	15	34.05	34.05	NUM
ftr-492	920	16	(	(	PUNCT
ftr-492	920	17	4th	4th	ADJ
ftr-492	920	18	ed	ed	NOUN
ftr-492	920	19	.	.	PROPN
ftr-492	920	20	1989	1989	NUM
ftr-492	920	21	)	)	PUNCT
ftr-492	921	1	(	(	PUNCT
ftr-492	921	2	no	no	DET
ftr-492	921	3	hedging	hedging	NOUN
ftr-492	921	4	language	language	NOUN
ftr-492	921	5	in	in	ADP
ftr-492	921	6	describing	describe	VERB
ftr-492	921	7	19931	19931	NUM
ftr-492	921	8	florida	florida	PROPN
ftr-492	921	9	tax	tax	PROPN
ftr-492	921	10	review	review	NOUN
ftr-492	921	11	the	the	DET
ftr-492	921	12	only	only	ADJ
ftr-492	921	13	case	case	NOUN
ftr-492	921	14	to	to	PART
ftr-492	921	15	consider	consider	VERB
ftr-492	921	16	this	this	DET
ftr-492	921	17	issue	issue	NOUN
ftr-492	921	18	has	have	AUX
ftr-492	921	19	held	hold	VERB
ftr-492	921	20	that	that	SCONJ
ftr-492	921	21	the	the	DET
ftr-492	921	22	rule	rule	NOUN
ftr-492	921	23	on	on	ADP
ftr-492	921	24	uniform	uniform	ADJ
ftr-492	921	25	act	act	PROPN
ftr-492	921	26	partnerships	partnership	NOUN
ftr-492	921	27	is	be	AUX
ftr-492	921	28	absolute	absolute	ADJ
ftr-492	921	29	,	,	PUNCT
ftr-492	921	30	even	even	ADV
ftr-492	921	31	if	if	SCONJ
ftr-492	921	32	there	there	PRON
ftr-492	921	33	are	be	VERB
ftr-492	921	34	provisions	provision	NOUN
ftr-492	921	35	in	in	ADP
ftr-492	921	36	the	the	DET
ftr-492	921	37	relevant	relevant	ADJ
ftr-492	921	38	partnership	partnership	NOUN
ftr-492	921	39	agreement	agreement	NOUN
ftr-492	921	40	that	that	PRON
ftr-492	921	41	would	would	AUX
ftr-492	921	42	raise	raise	VERB
ftr-492	921	43	questions	question	NOUN
ftr-492	921	44	as	as	ADP
ftr-492	921	45	to	to	ADP
ftr-492	921	46	whether	whether	SCONJ
ftr-492	921	47	the	the	DET
ftr-492	921	48	partnership	partnership	NOUN
ftr-492	921	49	lacked	lack	VERB
ftr-492	921	50	continuity	continuity	NOUN
ftr-492	921	51	of	of	ADP
ftr-492	921	52	life	life	NOUN
ftr-492	921	53	in	in	ADP
ftr-492	921	54	substance	substance	NOUN
ftr-492	921	55	.	.	PUNCT
ftr-492	922	1	in	in	ADP
ftr-492	922	2	zuckman,'36	zuckman,'36	PROPN
ftr-492	922	3	the	the	DET
ftr-492	922	4	service	service	NOUN
ftr-492	922	5	took	take	VERB
ftr-492	922	6	the	the	DET
ftr-492	922	7	position	position	NOUN
ftr-492	922	8	that	that	SCONJ
ftr-492	922	9	a	a	DET
ftr-492	922	10	partnership	partnership	NOUN
ftr-492	922	11	formed	form	VERB
ftr-492	922	12	under	under	ADP
ftr-492	922	13	a	a	DET
ftr-492	922	14	state	state	NOUN
ftr-492	922	15	limited	limit	VERB
ftr-492	922	16	partnership	partnership	NOUN
ftr-492	922	17	statute	statute	NOUN
ftr-492	922	18	that	that	PRON
ftr-492	922	19	admittedly	admittedly	ADV
ftr-492	922	20	corresponded	correspond	VERB
ftr-492	922	21	to	to	ADP
ftr-492	922	22	the	the	DET
ftr-492	922	23	uniform	uniform	ADJ
ftr-492	922	24	act	act	NOUN
ftr-492	922	25	had	have	AUX
ftr-492	922	26	continuity	continuity	NOUN
ftr-492	922	27	of	of	ADP
ftr-492	922	28	life	life	NOUN
ftr-492	922	29	on	on	ADP
ftr-492	922	30	the	the	DET
ftr-492	922	31	grounds	ground	NOUN
ftr-492	922	32	that	that	SCONJ
ftr-492	922	33	(	(	PUNCT
ftr-492	922	34	i	i	NOUN
ftr-492	922	35	)	)	PUNCT
ftr-492	922	36	it	it	PRON
ftr-492	922	37	had	have	VERB
ftr-492	922	38	a	a	DET
ftr-492	922	39	special	special	ADJ
ftr-492	922	40	purpose	purpose	NOUN
ftr-492	922	41	corporate	corporate	ADJ
ftr-492	922	42	general	general	ADJ
ftr-492	922	43	partner	partner	NOUN
ftr-492	922	44	,	,	PUNCT
ftr-492	922	45	(	(	PUNCT
ftr-492	922	46	ii	ii	NOUN
ftr-492	922	47	)	)	PUNCT
ftr-492	922	48	the	the	DET
ftr-492	922	49	partnership	partnership	NOUN
ftr-492	922	50	agreement	agreement	NOUN
ftr-492	922	51	provided	provide	VERB
ftr-492	922	52	that	that	SCONJ
ftr-492	922	53	the	the	DET
ftr-492	922	54	partnership	partnership	NOUN
ftr-492	922	55	would	would	AUX
ftr-492	922	56	not	not	PART
ftr-492	922	57	voluntarily	voluntarily	ADV
ftr-492	922	58	be	be	AUX
ftr-492	922	59	dissolved	dissolve	VERB
ftr-492	922	60	and	and	CCONJ
ftr-492	922	61	(	(	PUNCT
ftr-492	922	62	iii	iii	X
ftr-492	922	63	)	)	PUNCT
ftr-492	922	64	the	the	DET
ftr-492	922	65	general	general	ADJ
ftr-492	922	66	partner	partner	NOUN
ftr-492	922	67	agreed	agree	VERB
ftr-492	922	68	not	not	PART
ftr-492	922	69	to	to	PART
ftr-492	922	70	file	file	VERB
ftr-492	922	71	for	for	ADP
ftr-492	922	72	bankruptcy	bankruptcy	NOUN
ftr-492	922	73	.	.	PUNCT
ftr-492	923	1	the	the	DET
ftr-492	923	2	court	court	NOUN
ftr-492	923	3	held	hold	VERB
ftr-492	923	4	that	that	SCONJ
ftr-492	923	5	it	it	PRON
ftr-492	923	6	was	be	AUX
ftr-492	923	7	"	"	PUNCT
ftr-492	923	8	inescapable	inescapable	ADJ
ftr-492	923	9	"	"	PUNCT
ftr-492	923	10	that	that	SCONJ
ftr-492	923	11	continuity	continuity	NOUN
ftr-492	923	12	of	of	ADP
ftr-492	923	13	life	life	NOUN
ftr-492	923	14	would	would	AUX
ftr-492	923	15	have	have	VERB
ftr-492	923	16	to	to	PART
ftr-492	923	17	be	be	AUX
ftr-492	923	18	found	find	VERB
ftr-492	923	19	lacking	lack	VERB
ftr-492	923	20	under	under	ADP
ftr-492	923	21	a	a	DET
ftr-492	923	22	literal	literal	ADJ
ftr-492	923	23	reading	reading	NOUN
ftr-492	923	24	of	of	ADP
ftr-492	923	25	the	the	DET
ftr-492	923	26	statement	statement	NOUN
ftr-492	923	27	in	in	ADP
ftr-492	923	28	the	the	DET
ftr-492	923	29	regulations	regulation	NOUN
ftr-492	923	30	regarding	regard	VERB
ftr-492	923	31	uniform	uniform	ADJ
ftr-492	923	32	act	act	PROPN
ftr-492	923	33	partnerships	partnership	NOUN
ftr-492	923	34	.	.	PUNCT
ftr-492	924	1	37	37	NUM
ftr-492	924	2	however	however	ADV
ftr-492	924	3	,	,	PUNCT
ftr-492	924	4	the	the	DET
ftr-492	924	5	court	court	NOUN
ftr-492	924	6	did	do	AUX
ftr-492	924	7	go	go	VERB
ftr-492	924	8	on	on	ADP
ftr-492	924	9	to	to	PART
ftr-492	924	10	analyze	analyze	VERB
ftr-492	924	11	the	the	DET
ftr-492	924	12	continuity	continuity	NOUN
ftr-492	924	13	of	of	ADP
ftr-492	924	14	life	life	NOUN
ftr-492	924	15	issue	issue	NOUN
ftr-492	924	16	as	as	SCONJ
ftr-492	924	17	if	if	SCONJ
ftr-492	924	18	the	the	DET
ftr-492	924	19	statement	statement	NOUN
ftr-492	924	20	did	do	AUX
ftr-492	924	21	not	not	PART
ftr-492	924	22	apply	apply	VERB
ftr-492	924	23	and	and	CCONJ
ftr-492	924	24	concluded	conclude	VERB
ftr-492	924	25	that	that	SCONJ
ftr-492	924	26	continuity	continuity	NOUN
ftr-492	924	27	of	of	ADP
ftr-492	924	28	life	life	NOUN
ftr-492	924	29	was	be	AUX
ftr-492	924	30	lacking	lack	VERB
ftr-492	924	31	in	in	ADP
ftr-492	924	32	substance	substance	NOUN
ftr-492	924	33	.	.	PUNCT
ftr-492	925	1	3	3	NUM
ftr-492	925	2	2	2	NUM
ftr-492	925	3	.	.	PUNCT
ftr-492	925	4	number	number	NOUN
ftr-492	925	5	of	of	ADP
ftr-492	925	6	dissolution	dissolution	NOUN
ftr-492	925	7	events.-the	events.-the	DET
ftr-492	925	8	literal	literal	ADJ
ftr-492	925	9	language	language	NOUN
ftr-492	925	10	of	of	ADP
ftr-492	925	11	regulations	regulation	NOUN
ftr-492	925	12	section	section	VERB
ftr-492	925	13	301.7701	301.7701	NUM
ftr-492	925	14	-	-	SYM
ftr-492	925	15	2(b)(l)-which	2(b)(l)-which	NOUN
ftr-492	925	16	refers	refer	VERB
ftr-492	925	17	to	to	ADP
ftr-492	925	18	"	"	PUNCT
ftr-492	925	19	the	the	DET
ftr-492	925	20	death	death	NOUN
ftr-492	925	21	,	,	PUNCT
ftr-492	925	22	insanity	insanity	NOUN
ftr-492	925	23	,	,	PUNCT
ftr-492	925	24	bankruptcy	bankruptcy	NOUN
ftr-492	925	25	,	,	PUNCT
ftr-492	925	26	retirement	retirement	NOUN
ftr-492	925	27	,	,	PUNCT
ftr-492	925	28	resignation	resignation	NOUN
ftr-492	925	29	,	,	PUNCT
ftr-492	925	30	or	or	CCONJ
ftr-492	925	31	expulsion	expulsion	NOUN
ftr-492	925	32	"	"	PUNCT
ftr-492	925	33	as	as	ADP
ftr-492	925	34	causing	cause	VERB
ftr-492	925	35	a	a	DET
ftr-492	925	36	dissolution	dissolution	NOUN
ftr-492	925	37	-	-	PUNCT
ftr-492	925	38	raises	raise	VERB
ftr-492	925	39	the	the	DET
ftr-492	925	40	grammatical	grammatical	ADJ
ftr-492	925	41	issue	issue	NOUN
ftr-492	925	42	of	of	ADP
ftr-492	925	43	whether	whether	SCONJ
ftr-492	925	44	it	it	PRON
ftr-492	925	45	means	mean	VERB
ftr-492	925	46	that	that	SCONJ
ftr-492	925	47	all	all	PRON
ftr-492	925	48	of	of	ADP
ftr-492	925	49	those	those	DET
ftr-492	925	50	six	six	NUM
ftr-492	925	51	events	event	NOUN
ftr-492	925	52	(	(	PUNCT
ftr-492	925	53	rather	rather	ADV
ftr-492	925	54	than	than	ADP
ftr-492	925	55	any	any	DET
ftr-492	925	56	one	one	NUM
ftr-492	925	57	such	such	ADJ
ftr-492	925	58	event	event	NOUN
ftr-492	925	59	)	)	PUNCT
ftr-492	925	60	must	must	AUX
ftr-492	925	61	be	be	AUX
ftr-492	925	62	capable	capable	ADJ
ftr-492	925	63	of	of	ADP
ftr-492	925	64	causing	cause	VERB
ftr-492	925	65	a	a	DET
ftr-492	925	66	dissolution	dissolution	NOUN
ftr-492	925	67	for	for	ADP
ftr-492	925	68	an	an	DET
ftr-492	925	69	entity	entity	NOUN
ftr-492	925	70	to	to	PART
ftr-492	925	71	lack	lack	VERB
ftr-492	925	72	continuity	continuity	NOUN
ftr-492	925	73	of	of	ADP
ftr-492	925	74	life	life	NOUN
ftr-492	925	75	,	,	PUNCT
ftr-492	925	76	since	since	SCONJ
ftr-492	925	77	that	that	DET
ftr-492	925	78	language	language	NOUN
ftr-492	925	79	could	could	AUX
ftr-492	925	80	be	be	AUX
ftr-492	925	81	read	read	VERB
ftr-492	925	82	either	either	DET
ftr-492	925	83	way	way	NOUN
ftr-492	925	84	.	.	PUNCT
ftr-492	926	1	however	however	ADV
ftr-492	926	2	,	,	PUNCT
ftr-492	926	3	the	the	DET
ftr-492	926	4	remaining	remain	VERB
ftr-492	926	5	portion	portion	NOUN
ftr-492	926	6	of	of	ADP
ftr-492	926	7	regulations	regulation	NOUN
ftr-492	926	8	section	section	VERB
ftr-492	926	9	301.7701	301.7701	NUM
ftr-492	926	10	-	-	SYM
ftr-492	926	11	2(b	2(b	NUM
ftr-492	926	12	)	)	PUNCT
ftr-492	926	13	,	,	PUNCT
ftr-492	926	14	particularly	particularly	ADV
ftr-492	926	15	the	the	DET
ftr-492	926	16	language	language	NOUN
ftr-492	926	17	relating	relate	VERB
ftr-492	926	18	to	to	ADP
ftr-492	926	19	the	the	DET
ftr-492	926	20	reconstitution	reconstitution	NOUN
ftr-492	926	21	of	of	ADP
ftr-492	926	22	a	a	DET
ftr-492	926	23	partnership	partnership	NOUN
ftr-492	926	24	after	after	ADP
ftr-492	926	25	the	the	DET
ftr-492	926	26	occurrence	occurrence	NOUN
ftr-492	926	27	of	of	ADP
ftr-492	926	28	a	a	DET
ftr-492	926	29	dissolution	dissolution	ADJ
ftr-492	926	30	event	event	NOUN
ftr-492	926	31	,	,	PUNCT
ftr-492	926	32	makes	make	VERB
ftr-492	926	33	reasonably	reasonably	ADV
ftr-492	926	34	clear	clear	ADJ
ftr-492	926	35	that	that	SCONJ
ftr-492	926	36	it	it	PRON
ftr-492	926	37	is	be	AUX
ftr-492	926	38	sufficient	sufficient	ADJ
ftr-492	926	39	that	that	SCONJ
ftr-492	926	40	any	any	DET
ftr-492	926	41	one	one	NUM
ftr-492	926	42	such	such	ADJ
ftr-492	926	43	event	event	NOUN
ftr-492	926	44	causes	cause	VERB
ftr-492	926	45	a	a	DET
ftr-492	926	46	dissolution	dissolution	NOUN
ftr-492	926	47	.	.	PUNCT
ftr-492	927	1	'39	'39	NUM
ftr-492	927	2	certainly	certainly	ADV
ftr-492	927	3	that	that	PRON
ftr-492	927	4	is	be	AUX
ftr-492	927	5	the	the	DET
ftr-492	927	6	way	way	NOUN
ftr-492	927	7	the	the	DET
ftr-492	927	8	regulation	regulation	NOUN
ftr-492	927	9	is	be	AUX
ftr-492	927	10	universally	universally	ADV
ftr-492	927	11	applied	apply	VERB
ftr-492	927	12	in	in	ADP
ftr-492	927	13	practice	practice	NOUN
ftr-492	927	14	by	by	ADP
ftr-492	927	15	both	both	CCONJ
ftr-492	927	16	the	the	DET
ftr-492	927	17	service	service	NOUN
ftr-492	927	18	and	and	CCONJ
ftr-492	927	19	by	by	ADP
ftr-492	927	20	taxpayers	taxpayer	NOUN
ftr-492	927	21	.	.	PUNCT
ftr-492	928	1	as	as	ADP
ftr-492	928	2	an	an	DET
ftr-492	928	3	illustration	illustration	NOUN
ftr-492	928	4	,	,	PUNCT
ftr-492	928	5	the	the	DET
ftr-492	928	6	partnership	partnership	NOUN
ftr-492	928	7	at	at	ADP
ftr-492	928	8	issue	issue	NOUN
ftr-492	928	9	in	in	ADP
ftr-492	928	10	larson	larson	PROPN
ftr-492	928	11	was	be	AUX
ftr-492	928	12	determined	determined	ADJ
ftr-492	928	13	to	to	PART
ftr-492	928	14	lack	lack	VERB
ftr-492	928	15	continuity	continuity	NOUN
ftr-492	928	16	of	of	ADP
ftr-492	928	17	life	life	NOUN
ftr-492	928	18	even	even	ADV
ftr-492	928	19	though	though	SCONJ
ftr-492	928	20	the	the	DET
ftr-492	928	21	only	only	ADJ
ftr-492	928	22	pertinent	pertinent	ADJ
ftr-492	928	23	dissolution	dissolution	NOUN
ftr-492	928	24	event	event	NOUN
ftr-492	928	25	was	be	AUX
ftr-492	928	26	the	the	DET
ftr-492	928	27	bankruptcy	bankruptcy	NOUN
ftr-492	928	28	of	of	ADP
ftr-492	928	29	the	the	DET
ftr-492	928	30	general	general	ADJ
ftr-492	928	31	partner	partner	NOUN
ftr-492	928	32	.	.	PUNCT
ftr-492	929	1	40	40	NUM
ftr-492	930	1	the	the	DET
ftr-492	930	2	issue	issue	NOUN
ftr-492	930	3	of	of	ADP
ftr-492	930	4	whether	whether	SCONJ
ftr-492	930	5	all	all	DET
ftr-492	930	6	six	six	NUM
ftr-492	930	7	dissolution	dissolution	ADJ
ftr-492	930	8	events	event	NOUN
ftr-492	930	9	were	be	AUX
ftr-492	930	10	required	require	VERB
ftr-492	930	11	was	be	AUX
ftr-492	930	12	not	not	PART
ftr-492	930	13	even	even	ADV
ftr-492	930	14	raised	raise	VERB
ftr-492	930	15	by	by	ADP
ftr-492	930	16	the	the	DET
ftr-492	930	17	service	service	NOUN
ftr-492	930	18	.	.	PUNCT
ftr-492	931	1	4	4	NUM
ftr-492	931	2	'	'	NUM
ftr-492	931	3	the	the	DET
ftr-492	931	4	lack	lack	NOUN
ftr-492	931	5	of	of	ADP
ftr-492	931	6	continuity	continuity	NOUN
ftr-492	931	7	of	of	ADP
ftr-492	931	8	life	life	NOUN
ftr-492	931	9	of	of	ADP
ftr-492	931	10	uniform	uniform	ADJ
ftr-492	931	11	act	act	PROPN
ftr-492	931	12	partnerships	partnership	NOUN
ftr-492	931	13	)	)	PUNCT
ftr-492	931	14	.	.	PUNCT
ftr-492	932	1	136	136	NUM
ftr-492	932	2	.	.	PUNCT
ftr-492	933	1	zuckman	zuckman	PROPN
ftr-492	933	2	v.	v.	PROPN
ftr-492	933	3	united	united	PROPN
ftr-492	933	4	states	states	PROPN
ftr-492	933	5	,	,	PUNCT
ftr-492	933	6	524	524	NUM
ftr-492	933	7	f.2d	f.2d	NOUN
ftr-492	933	8	729	729	NUM
ftr-492	933	9	(	(	PUNCT
ftr-492	933	10	ct	ct	PROPN
ftr-492	933	11	.	.	PUNCT
ftr-492	933	12	cl	cl	NOUN
ftr-492	933	13	.	.	PUNCT
ftr-492	933	14	1975	1975	NUM
ftr-492	933	15	)	)	PUNCT
ftr-492	933	16	.	.	PUNCT
ftr-492	934	1	137	137	NUM
ftr-492	934	2	.	.	PUNCT
ftr-492	935	1	i	i	PRON
ftr-492	935	2	d.	d.	PROPN
ftr-492	935	3	at	at	ADP
ftr-492	935	4	734	734	NUM
ftr-492	935	5	.	.	PUNCT
ftr-492	936	1	138	138	NUM
ftr-492	936	2	.	.	PUNCT
ftr-492	937	1	i	i	PRON
ftr-492	937	2	d.	d.	PROPN
ftr-492	937	3	at	at	ADP
ftr-492	937	4	734	734	NUM
ftr-492	937	5	-	-	SYM
ftr-492	937	6	37	37	NUM
ftr-492	937	7	.	.	PUNCT
ftr-492	938	1	see	see	AUX
ftr-492	938	2	also	also	ADV
ftr-492	938	3	foster	foster	VERB
ftr-492	938	4	v.	v.	ADP
ftr-492	938	5	commissioner	commissioner	NOUN
ftr-492	938	6	,	,	PUNCT
ftr-492	938	7	80	80	NUM
ftr-492	938	8	t.c	t.c	PROPN
ftr-492	938	9	.	.	PROPN
ftr-492	938	10	34	34	NUM
ftr-492	938	11	,	,	PUNCT
ftr-492	938	12	187	187	NUM
ftr-492	938	13	-	-	SYM
ftr-492	938	14	88	88	NUM
ftr-492	938	15	(	(	PUNCT
ftr-492	938	16	1983	1983	NUM
ftr-492	938	17	)	)	PUNCT
ftr-492	938	18	,	,	PUNCT
ftr-492	938	19	aff'd	aff'd	VERB
ftr-492	938	20	in	in	ADP
ftr-492	938	21	part	part	NOUN
ftr-492	938	22	and	and	CCONJ
ftr-492	938	23	vacated	vacate	VERB
ftr-492	938	24	in	in	ADP
ftr-492	938	25	part	part	NOUN
ftr-492	938	26	,	,	PUNCT
ftr-492	938	27	756	756	NUM
ftr-492	938	28	f.2d	f.2d	NOUN
ftr-492	938	29	1430	1430	NUM
ftr-492	938	30	(	(	PUNCT
ftr-492	938	31	9th	9th	ADJ
ftr-492	938	32	cir	cir	NOUN
ftr-492	938	33	.	.	PUNCT
ftr-492	938	34	1985	1985	NUM
ftr-492	938	35	)	)	PUNCT
ftr-492	938	36	,	,	PUNCT
ftr-492	938	37	cert	cert	PROPN
ftr-492	938	38	.	.	PUNCT
ftr-492	938	39	denied	deny	VERB
ftr-492	938	40	474	474	NUM
ftr-492	938	41	u.s	u.s	PROPN
ftr-492	938	42	.	.	PROPN
ftr-492	938	43	1055	1055	NUM
ftr-492	938	44	(	(	PUNCT
ftr-492	938	45	1986	1986	NUM
ftr-492	938	46	)	)	PUNCT
ftr-492	938	47	(	(	PUNCT
ftr-492	938	48	general	general	ADJ
ftr-492	938	49	partnership	partnership	NOUN
ftr-492	938	50	determined	determine	VERB
ftr-492	938	51	to	to	PART
ftr-492	938	52	lack	lack	VERB
ftr-492	938	53	continuity	continuity	NOUN
ftr-492	938	54	of	of	ADP
ftr-492	938	55	life	life	NOUN
ftr-492	938	56	based	base	VERB
ftr-492	938	57	on	on	ADP
ftr-492	938	58	an	an	DET
ftr-492	938	59	analysis	analysis	NOUN
ftr-492	938	60	of	of	ADP
ftr-492	938	61	the	the	DET
ftr-492	938	62	substance	substance	NOUN
ftr-492	938	63	after	after	ADP
ftr-492	938	64	noting	note	VERB
ftr-492	938	65	that	that	SCONJ
ftr-492	938	66	it	it	PRON
ftr-492	938	67	was	be	AUX
ftr-492	938	68	formed	form	VERB
ftr-492	938	69	under	under	ADP
ftr-492	938	70	a	a	DET
ftr-492	938	71	uniform	uniform	ADJ
ftr-492	938	72	act	act	PROPN
ftr-492	938	73	statute	statute	PROPN
ftr-492	938	74	)	)	PUNCT
ftr-492	938	75	.	.	PUNCT
ftr-492	939	1	139	139	NUM
ftr-492	939	2	.	.	PUNCT
ftr-492	940	1	see	see	VERB
ftr-492	940	2	also	also	ADV
ftr-492	940	3	regs	reg	VERB
ftr-492	940	4	.	.	PUNCT
ftr-492	941	1	§	§	PROPN
ftr-492	941	2	301.7701	301.7701	NUM
ftr-492	941	3	-	-	SYM
ftr-492	941	4	3(b)(2	3(b)(2	NUM
ftr-492	941	5	)	)	PUNCT
ftr-492	941	6	(	(	PUNCT
ftr-492	941	7	examples	example	NOUN
ftr-492	941	8	of	of	ADP
ftr-492	941	9	partnerships	partnership	NOUN
ftr-492	941	10	that	that	PRON
ftr-492	941	11	apparently	apparently	ADV
ftr-492	941	12	lack	lack	VERB
ftr-492	941	13	continuity	continuity	NOUN
ftr-492	941	14	of	of	ADP
ftr-492	941	15	life	life	NOUN
ftr-492	941	16	on	on	ADP
ftr-492	941	17	the	the	DET
ftr-492	941	18	basis	basis	NOUN
ftr-492	941	19	of	of	ADP
ftr-492	941	20	only	only	ADV
ftr-492	941	21	three	three	NUM
ftr-492	941	22	dissolution	dissolution	ADJ
ftr-492	941	23	events	event	NOUN
ftr-492	941	24	)	)	PUNCT
ftr-492	941	25	.	.	PUNCT
ftr-492	942	1	it	it	PRON
ftr-492	942	2	also	also	ADV
ftr-492	942	3	may	may	AUX
ftr-492	942	4	be	be	AUX
ftr-492	942	5	instructive	instructive	ADJ
ftr-492	942	6	to	to	PART
ftr-492	942	7	note	note	VERB
ftr-492	942	8	that	that	SCONJ
ftr-492	942	9	the	the	DET
ftr-492	942	10	seminal	seminal	ADJ
ftr-492	942	11	pre	pre	ADJ
ftr-492	942	12	-	-	ADJ
ftr-492	942	13	regulation	regulation	ADJ
ftr-492	942	14	case	case	NOUN
ftr-492	942	15	on	on	ADP
ftr-492	942	16	continuity	continuity	NOUN
ftr-492	942	17	of	of	ADP
ftr-492	942	18	life	life	NOUN
ftr-492	942	19	-	-	PUNCT
ftr-492	942	20	glensder	glensder	NOUN
ftr-492	942	21	textile	textile	PROPN
ftr-492	942	22	co.	co.	PROPN
ftr-492	943	1	v.	v.	PROPN
ftr-492	943	2	commissioner	commissioner	PROPN
ftr-492	943	3	,	,	PUNCT
ftr-492	943	4	46	46	NUM
ftr-492	943	5	b.t.a	b.t.a	NOUN
ftr-492	943	6	.	.	NOUN
ftr-492	943	7	176	176	NUM
ftr-492	943	8	(	(	PUNCT
ftr-492	943	9	1942	1942	NUM
ftr-492	943	10	)	)	PUNCT
ftr-492	943	11	,	,	PUNCT
ftr-492	943	12	acq	acq	PROPN
ftr-492	943	13	.	.	PROPN
ftr-492	943	14	1942	1942	NUM
ftr-492	943	15	-	-	SYM
ftr-492	943	16	1	1	NUM
ftr-492	943	17	c.b	c.b	PROPN
ftr-492	943	18	.	.	PROPN
ftr-492	943	19	8	8	NUM
ftr-492	943	20	-	-	PUNCT
ftr-492	943	21	held	hold	VERB
ftr-492	943	22	that	that	SCONJ
ftr-492	943	23	a	a	DET
ftr-492	943	24	partnership	partnership	NOUN
ftr-492	943	25	lacked	lack	VERB
ftr-492	943	26	continuity	continuity	NOUN
ftr-492	943	27	of	of	ADP
ftr-492	943	28	life	life	NOUN
ftr-492	943	29	where	where	SCONJ
ftr-492	943	30	the	the	DET
ftr-492	943	31	only	only	ADJ
ftr-492	943	32	dissolution	dissolution	ADJ
ftr-492	943	33	events	event	NOUN
ftr-492	943	34	were	be	AUX
ftr-492	943	35	death	death	NOUN
ftr-492	943	36	,	,	PUNCT
ftr-492	943	37	retirement	retirement	NOUN
ftr-492	943	38	,	,	PUNCT
ftr-492	943	39	and	and	CCONJ
ftr-492	943	40	insanity	insanity	NOUN
ftr-492	943	41	.	.	PUNCT
ftr-492	944	1	140	140	NUM
ftr-492	944	2	.	.	PUNCT
ftr-492	945	1	larson	larson	PROPN
ftr-492	945	2	v.	v.	PROPN
ftr-492	945	3	commissioner	commissioner	PROPN
ftr-492	945	4	,	,	PUNCT
ftr-492	945	5	66	66	NUM
ftr-492	945	6	t.c	t.c	PROPN
ftr-492	945	7	.	.	PROPN
ftr-492	945	8	159	159	NUM
ftr-492	945	9	,	,	PUNCT
ftr-492	945	10	173	173	NUM
ftr-492	945	11	-	-	SYM
ftr-492	945	12	76	76	NUM
ftr-492	945	13	(	(	PUNCT
ftr-492	945	14	1976	1976	NUM
ftr-492	945	15	)	)	PUNCT
ftr-492	945	16	.	.	PUNCT
ftr-492	946	1	141	141	NUM
ftr-492	946	2	.	.	PUNCT
ftr-492	947	1	i	i	PRON
ftr-492	947	2	d.	d.	PROPN
ftr-492	948	1	[	[	X
ftr-492	948	2	vol	vol	NOUN
ftr-492	948	3	.	.	PUNCT
ftr-492	948	4	1:4	1:4	NUM
ftr-492	948	5	lingering	linger	VERB
ftr-492	948	6	partnership	partnership	NOUN
ftr-492	948	7	classificaion	classificaion	NOUN
ftr-492	948	8	issues	issue	NOUN
ftr-492	948	9	3	3	NUM
ftr-492	948	10	.	.	PUNCT
ftr-492	948	11	weak	weak	ADJ
ftr-492	948	12	dissolution	dissolution	NOUN
ftr-492	948	13	events.-assuming	events.-assuming	PROPN
ftr-492	948	14	that	that	DET
ftr-492	948	15	continuity	continuity	NOUN
ftr-492	948	16	of	of	ADP
ftr-492	948	17	life	life	NOUN
ftr-492	948	18	may	may	AUX
ftr-492	948	19	generally	generally	ADV
ftr-492	948	20	be	be	AUX
ftr-492	948	21	avoided	avoid	VERB
ftr-492	948	22	by	by	ADP
ftr-492	948	23	providing	provide	VERB
ftr-492	948	24	that	that	SCONJ
ftr-492	948	25	any	any	DET
ftr-492	948	26	one	one	NUM
ftr-492	948	27	of	of	ADP
ftr-492	948	28	the	the	DET
ftr-492	948	29	six	six	NUM
ftr-492	948	30	stated	stated	ADJ
ftr-492	948	31	dissolution	dissolution	ADJ
ftr-492	948	32	events	event	NOUN
ftr-492	948	33	will	will	AUX
ftr-492	948	34	cause	cause	VERB
ftr-492	948	35	a	a	DET
ftr-492	948	36	dissolution	dissolution	NOUN
ftr-492	948	37	of	of	ADP
ftr-492	948	38	the	the	DET
ftr-492	948	39	partnership	partnership	NOUN
ftr-492	948	40	,	,	PUNCT
ftr-492	948	41	the	the	DET
ftr-492	948	42	next	next	ADJ
ftr-492	948	43	issue	issue	NOUN
ftr-492	948	44	is	be	AUX
ftr-492	948	45	whether	whether	SCONJ
ftr-492	948	46	the	the	DET
ftr-492	948	47	dissolution	dissolution	ADJ
ftr-492	948	48	event	event	NOUN
ftr-492	948	49	that	that	PRON
ftr-492	948	50	is	be	AUX
ftr-492	948	51	specified	specify	VERB
ftr-492	948	52	may	may	AUX
ftr-492	948	53	be	be	AUX
ftr-492	948	54	one	one	NUM
ftr-492	948	55	that	that	PRON
ftr-492	948	56	is	be	AUX
ftr-492	948	57	highly	highly	ADV
ftr-492	948	58	unlikely	unlikely	ADJ
ftr-492	948	59	to	to	PART
ftr-492	948	60	occur	occur	VERB
ftr-492	948	61	.	.	PUNCT
ftr-492	949	1	likelihood	likelihood	NOUN
ftr-492	949	2	for	for	ADP
ftr-492	949	3	this	this	DET
ftr-492	949	4	purpose	purpose	NOUN
ftr-492	949	5	is	be	AUX
ftr-492	949	6	,	,	PUNCT
ftr-492	949	7	of	of	ADP
ftr-492	949	8	course	course	NOUN
ftr-492	949	9	,	,	PUNCT
ftr-492	949	10	a	a	DET
ftr-492	949	11	relative	relative	ADJ
ftr-492	949	12	concept	concept	NOUN
ftr-492	949	13	,	,	PUNCT
ftr-492	949	14	as	as	SCONJ
ftr-492	949	15	the	the	DET
ftr-492	949	16	likelihood	likelihood	NOUN
ftr-492	949	17	that	that	SCONJ
ftr-492	949	18	any	any	PRON
ftr-492	949	19	of	of	ADP
ftr-492	949	20	the	the	DET
ftr-492	949	21	six	six	NUM
ftr-492	949	22	dissolution	dissolution	NOUN
ftr-492	949	23	events	event	NOUN
ftr-492	949	24	would	would	AUX
ftr-492	949	25	occur	occur	VERB
ftr-492	949	26	for	for	ADP
ftr-492	949	27	the	the	DET
ftr-492	949	28	typical	typical	ADJ
ftr-492	949	29	partnership	partnership	NOUN
ftr-492	949	30	is	be	AUX
ftr-492	949	31	very	very	ADV
ftr-492	949	32	low	low	ADJ
ftr-492	949	33	.	.	PUNCT
ftr-492	950	1	presumably	presumably	ADV
ftr-492	950	2	it	it	PRON
ftr-492	950	3	would	would	AUX
ftr-492	950	4	be	be	AUX
ftr-492	950	5	going	go	VERB
ftr-492	950	6	too	too	ADV
ftr-492	950	7	far	far	ADV
ftr-492	950	8	to	to	PART
ftr-492	950	9	rely	rely	VERB
ftr-492	950	10	on	on	ADP
ftr-492	950	11	death	death	NOUN
ftr-492	950	12	,	,	PUNCT
ftr-492	950	13	insanity	insanity	NOUN
ftr-492	950	14	or	or	CCONJ
ftr-492	950	15	retirement	retirement	NOUN
ftr-492	950	16	as	as	ADP
ftr-492	950	17	the	the	DET
ftr-492	950	18	dissolution	dissolution	ADJ
ftr-492	950	19	event	event	NOUN
ftr-492	950	20	where	where	SCONJ
ftr-492	950	21	the	the	DET
ftr-492	950	22	general	general	ADJ
ftr-492	950	23	partner	partner	NOUN
ftr-492	950	24	is	be	AUX
ftr-492	950	25	a	a	DET
ftr-492	950	26	corporation	corporation	NOUN
ftr-492	950	27	for	for	ADP
ftr-492	950	28	which	which	PRON
ftr-492	950	29	those	those	DET
ftr-492	950	30	concepts	concept	NOUN
ftr-492	950	31	have	have	VERB
ftr-492	950	32	no	no	DET
ftr-492	950	33	relevance	relevance	NOUN
ftr-492	950	34	,	,	PUNCT
ftr-492	950	35	except	except	SCONJ
ftr-492	950	36	due	due	ADP
ftr-492	950	37	to	to	ADP
ftr-492	950	38	the	the	DET
ftr-492	950	39	possibility	possibility	NOUN
ftr-492	950	40	that	that	SCONJ
ftr-492	950	41	it	it	PRON
ftr-492	950	42	might	might	AUX
ftr-492	950	43	later	later	ADV
ftr-492	950	44	transfer	transfer	VERB
ftr-492	950	45	its	its	PRON
ftr-492	950	46	partnership	partnership	NOUN
ftr-492	950	47	interest	interest	NOUN
ftr-492	950	48	to	to	ADP
ftr-492	950	49	an	an	DET
ftr-492	950	50	individual	individual	NOUN
ftr-492	950	51	.	.	PUNCT
ftr-492	951	1	a	a	DET
ftr-492	951	2	closer	close	ADJ
ftr-492	951	3	question	question	NOUN
ftr-492	951	4	is	be	AUX
ftr-492	951	5	whether	whether	SCONJ
ftr-492	951	6	a	a	DET
ftr-492	951	7	partnership	partnership	NOUN
ftr-492	951	8	may	may	AUX
ftr-492	951	9	rely	rely	VERB
ftr-492	951	10	on	on	ADP
ftr-492	951	11	expulsion	expulsion	NOUN
ftr-492	951	12	as	as	ADP
ftr-492	951	13	the	the	DET
ftr-492	951	14	dissolution	dissolution	ADJ
ftr-492	951	15	event	event	NOUN
ftr-492	951	16	where	where	SCONJ
ftr-492	951	17	the	the	DET
ftr-492	951	18	general	general	ADJ
ftr-492	951	19	partner	partner	NOUN
ftr-492	951	20	may	may	AUX
ftr-492	951	21	not	not	PART
ftr-492	951	22	be	be	AUX
ftr-492	951	23	expelled	expel	VERB
ftr-492	951	24	unless	unless	SCONJ
ftr-492	951	25	it	it	PRON
ftr-492	951	26	commits	commit	VERB
ftr-492	951	27	a	a	DET
ftr-492	951	28	wrongful	wrongful	ADJ
ftr-492	951	29	act	act	NOUN
ftr-492	951	30	and/or	and/or	CCONJ
ftr-492	951	31	a	a	DET
ftr-492	951	32	supermajority	supermajority	NOUN
ftr-492	951	33	vote	vote	NOUN
ftr-492	951	34	of	of	ADP
ftr-492	951	35	the	the	DET
ftr-492	951	36	limited	limited	ADJ
ftr-492	951	37	partners	partner	NOUN
ftr-492	951	38	is	be	AUX
ftr-492	951	39	required	require	VERB
ftr-492	951	40	.	.	PUNCT
ftr-492	952	1	another	another	DET
ftr-492	952	2	issue	issue	NOUN
ftr-492	952	3	is	be	AUX
ftr-492	952	4	whether	whether	SCONJ
ftr-492	952	5	a	a	DET
ftr-492	952	6	partnership	partnership	NOUN
ftr-492	952	7	may	may	AUX
ftr-492	952	8	rely	rely	VERB
ftr-492	952	9	on	on	ADP
ftr-492	952	10	bankruptcy	bankruptcy	NOUN
ftr-492	952	11	as	as	ADP
ftr-492	952	12	the	the	DET
ftr-492	952	13	dissolution	dissolution	ADJ
ftr-492	952	14	event	event	NOUN
ftr-492	952	15	where	where	SCONJ
ftr-492	952	16	the	the	DET
ftr-492	952	17	general	general	ADJ
ftr-492	952	18	partner	partner	NOUN
ftr-492	952	19	covenants	covenant	NOUN
ftr-492	952	20	not	not	PART
ftr-492	952	21	to	to	PART
ftr-492	952	22	voluntarily	voluntarily	ADV
ftr-492	952	23	file	file	VERB
ftr-492	952	24	a	a	DET
ftr-492	952	25	bankruptcy	bankruptcy	NOUN
ftr-492	952	26	petition	petition	NOUN
ftr-492	952	27	,	,	PUNCT
ftr-492	952	28	with	with	ADP
ftr-492	952	29	the	the	DET
ftr-492	952	30	result	result	NOUN
ftr-492	952	31	that	that	SCONJ
ftr-492	952	32	bankruptcy	bankruptcy	NOUN
ftr-492	952	33	would	would	AUX
ftr-492	952	34	occur	occur	VERB
ftr-492	952	35	only	only	ADV
ftr-492	952	36	if	if	SCONJ
ftr-492	952	37	the	the	DET
ftr-492	952	38	general	general	ADJ
ftr-492	952	39	partner	partner	NOUN
ftr-492	952	40	's	's	PART
ftr-492	952	41	creditors	creditor	NOUN
ftr-492	952	42	file	file	VERB
ftr-492	952	43	an	an	DET
ftr-492	952	44	involuntary	involuntary	ADJ
ftr-492	952	45	petition	petition	NOUN
ftr-492	952	46	or	or	CCONJ
ftr-492	952	47	the	the	DET
ftr-492	952	48	general	general	ADJ
ftr-492	952	49	partner	partner	NOUN
ftr-492	952	50	breaches	breach	VERB
ftr-492	952	51	its	its	PRON
ftr-492	952	52	covenant	covenant	NOUN
ftr-492	952	53	.	.	PUNCT
ftr-492	953	1	a	a	DET
ftr-492	953	2	similar	similar	ADJ
ftr-492	953	3	issue	issue	NOUN
ftr-492	953	4	is	be	AUX
ftr-492	953	5	whether	whether	SCONJ
ftr-492	953	6	a	a	DET
ftr-492	953	7	partnership	partnership	NOUN
ftr-492	953	8	may	may	AUX
ftr-492	953	9	rely	rely	VERB
ftr-492	953	10	on	on	ADP
ftr-492	953	11	withdrawal	withdrawal	NOUN
ftr-492	953	12	as	as	ADP
ftr-492	953	13	the	the	DET
ftr-492	953	14	dissolution	dissolution	ADJ
ftr-492	953	15	event	event	NOUN
ftr-492	953	16	where	where	SCONJ
ftr-492	953	17	the	the	DET
ftr-492	953	18	general	general	ADJ
ftr-492	953	19	partner	partner	NOUN
ftr-492	953	20	covenants	covenant	NOUN
ftr-492	953	21	not	not	PART
ftr-492	953	22	to	to	PART
ftr-492	953	23	withdraw	withdraw	VERB
ftr-492	953	24	.	.	PUNCT
ftr-492	954	1	in	in	ADP
ftr-492	954	2	all	all	DET
ftr-492	954	3	those	those	DET
ftr-492	954	4	situations	situation	NOUN
ftr-492	954	5	,	,	PUNCT
ftr-492	954	6	the	the	DET
ftr-492	954	7	provision	provision	NOUN
ftr-492	954	8	that	that	PRON
ftr-492	954	9	would	would	AUX
ftr-492	954	10	be	be	AUX
ftr-492	954	11	relied	rely	VERB
ftr-492	954	12	upon	upon	SCONJ
ftr-492	954	13	to	to	PART
ftr-492	954	14	break	break	VERB
ftr-492	954	15	continuity	continuity	NOUN
ftr-492	954	16	of	of	ADP
ftr-492	954	17	life	life	NOUN
ftr-492	954	18	would	would	AUX
ftr-492	954	19	not	not	PART
ftr-492	954	20	have	have	VERB
ftr-492	954	21	much	much	ADJ
ftr-492	954	22	substance	substance	NOUN
ftr-492	954	23	given	give	VERB
ftr-492	954	24	the	the	DET
ftr-492	954	25	remote	remote	ADJ
ftr-492	954	26	possibility	possibility	NOUN
ftr-492	954	27	that	that	SCONJ
ftr-492	954	28	the	the	DET
ftr-492	954	29	applicable	applicable	ADJ
ftr-492	954	30	dissolution	dissolution	NOUN
ftr-492	954	31	event	event	NOUN
ftr-492	954	32	would	would	AUX
ftr-492	954	33	occur	occur	VERB
ftr-492	954	34	.	.	PUNCT
ftr-492	955	1	two	two	NUM
ftr-492	955	2	of	of	ADP
ftr-492	955	3	the	the	DET
ftr-492	955	4	foregoing	forego	VERB
ftr-492	955	5	situations	situation	NOUN
ftr-492	955	6	were	be	AUX
ftr-492	955	7	addressed	address	VERB
ftr-492	955	8	in	in	ADP
ftr-492	955	9	zuckmnan	zuckmnan	NOUN
ftr-492	955	10	,	,	PUNCT
ftr-492	955	11	'	'	PUNCT
ftr-492	955	12	42	42	NUM
ftr-492	955	13	which	which	PRON
ftr-492	955	14	,	,	PUNCT
ftr-492	955	15	as	as	SCONJ
ftr-492	955	16	noted	note	VERB
ftr-492	955	17	earlier	early	ADV
ftr-492	955	18	,	,	PUNCT
ftr-492	955	19	143	143	NUM
ftr-492	955	20	considered	consider	VERB
ftr-492	955	21	whether	whether	SCONJ
ftr-492	955	22	a	a	DET
ftr-492	955	23	partnership	partnership	NOUN
ftr-492	955	24	lacked	lack	VERB
ftr-492	955	25	continuity	continuity	NOUN
ftr-492	955	26	of	of	ADP
ftr-492	955	27	life	life	NOUN
ftr-492	955	28	where	where	SCONJ
ftr-492	955	29	the	the	DET
ftr-492	955	30	partnership	partnership	NOUN
ftr-492	955	31	agreement	agreement	NOUN
ftr-492	955	32	provided	provide	VERB
ftr-492	955	33	that	that	SCONJ
ftr-492	955	34	the	the	DET
ftr-492	955	35	general	general	ADJ
ftr-492	955	36	partner	partner	NOUN
ftr-492	955	37	would	would	AUX
ftr-492	955	38	not	not	PART
ftr-492	955	39	voluntarily	voluntarily	ADV
ftr-492	955	40	dissolve	dissolve	VERB
ftr-492	955	41	the	the	DET
ftr-492	955	42	partnership	partnership	NOUN
ftr-492	955	43	and	and	CCONJ
ftr-492	955	44	the	the	DET
ftr-492	955	45	general	general	ADJ
ftr-492	955	46	partner	partner	NOUN
ftr-492	955	47	separately	separately	ADV
ftr-492	955	48	agreed	agree	VERB
ftr-492	955	49	not	not	PART
ftr-492	955	50	to	to	PART
ftr-492	955	51	file	file	VERB
ftr-492	955	52	for	for	ADP
ftr-492	955	53	bankruptcy	bankruptcy	NOUN
ftr-492	955	54	.	.	PUNCT
ftr-492	956	1	the	the	DET
ftr-492	956	2	court	court	NOUN
ftr-492	956	3	held	hold	VERB
ftr-492	956	4	that	that	SCONJ
ftr-492	956	5	such	such	ADJ
ftr-492	956	6	agreements	agreement	NOUN
ftr-492	956	7	would	would	AUX
ftr-492	956	8	not	not	PART
ftr-492	956	9	cause	cause	VERB
ftr-492	956	10	the	the	DET
ftr-492	956	11	partnership	partnership	NOUN
ftr-492	956	12	to	to	PART
ftr-492	956	13	have	have	VERB
ftr-492	956	14	continuity	continuity	NOUN
ftr-492	956	15	of	of	ADP
ftr-492	956	16	life	life	NOUN
ftr-492	956	17	on	on	ADP
ftr-492	956	18	the	the	DET
ftr-492	956	19	ground	ground	NOUN
ftr-492	956	20	that	that	SCONJ
ftr-492	956	21	the	the	DET
ftr-492	956	22	regulations	regulation	NOUN
ftr-492	956	23	look	look	VERB
ftr-492	956	24	solely	solely	ADV
ftr-492	956	25	to	to	ADP
ftr-492	956	26	whether	whether	SCONJ
ftr-492	956	27	the	the	DET
ftr-492	956	28	general	general	ADJ
ftr-492	956	29	partner	partner	NOUN
ftr-492	956	30	has	have	AUX
ftr-492	956	31	the	the	DET
ftr-492	956	32	power	power	NOUN
ftr-492	956	33	to	to	PART
ftr-492	956	34	cause	cause	VERB
ftr-492	956	35	a	a	DET
ftr-492	956	36	dissolution	dissolution	NOUN
ftr-492	956	37	,	,	PUNCT
ftr-492	956	38	not	not	PART
ftr-492	956	39	whether	whether	SCONJ
ftr-492	956	40	the	the	DET
ftr-492	956	41	general	general	ADJ
ftr-492	956	42	partner	partner	NOUN
ftr-492	956	43	has	have	AUX
ftr-492	956	44	agreed	agree	VERB
ftr-492	956	45	not	not	PART
ftr-492	956	46	to	to	PART
ftr-492	956	47	do	do	VERB
ftr-492	956	48	so	so	ADV
ftr-492	956	49	or	or	CCONJ
ftr-492	956	50	whether	whether	SCONJ
ftr-492	956	51	the	the	DET
ftr-492	956	52	general	general	ADJ
ftr-492	956	53	partner	partner	NOUN
ftr-492	956	54	would	would	AUX
ftr-492	956	55	be	be	AUX
ftr-492	956	56	liable	liable	ADJ
ftr-492	956	57	for	for	ADP
ftr-492	956	58	damages	damage	NOUN
ftr-492	956	59	if	if	SCONJ
ftr-492	956	60	it	it	PRON
ftr-492	956	61	did	do	VERB
ftr-492	956	62	so	so	ADV
ftr-492	956	63	.	.	PUNCT
ftr-492	956	64	'	'	PUNCT
ftr-492	956	65	"	"	PUNCT
ftr-492	956	66	that	that	DET
ftr-492	956	67	theory	theory	NOUN
ftr-492	956	68	would	would	AUX
ftr-492	956	69	suggest	suggest	VERB
ftr-492	956	70	that	that	SCONJ
ftr-492	956	71	continuity	continuity	NOUN
ftr-492	956	72	of	of	ADP
ftr-492	956	73	life	life	NOUN
ftr-492	956	74	would	would	AUX
ftr-492	956	75	also	also	ADV
ftr-492	956	76	be	be	AUX
ftr-492	956	77	found	find	VERB
ftr-492	956	78	lacking	lack	VERB
ftr-492	956	79	in	in	ADP
ftr-492	956	80	the	the	DET
ftr-492	956	81	expulsion	expulsion	NOUN
ftr-492	956	82	case	case	NOUN
ftr-492	956	83	where	where	SCONJ
ftr-492	956	84	the	the	DET
ftr-492	956	85	general	general	ADJ
ftr-492	956	86	partner	partner	NOUN
ftr-492	956	87	could	could	AUX
ftr-492	956	88	be	be	AUX
ftr-492	956	89	expelled	expel	VERB
ftr-492	956	90	without	without	ADP
ftr-492	956	91	cause	cause	NOUN
ftr-492	956	92	,	,	PUNCT
ftr-492	956	93	but	but	CCONJ
ftr-492	956	94	presumably	presumably	ADV
ftr-492	956	95	not	not	PART
ftr-492	956	96	where	where	SCONJ
ftr-492	956	97	cause	cause	NOUN
ftr-492	956	98	is	be	AUX
ftr-492	956	99	required	require	VERB
ftr-492	956	100	,	,	PUNCT
ftr-492	956	101	since	since	SCONJ
ftr-492	956	102	the	the	DET
ftr-492	956	103	existence	existence	NOUN
ftr-492	956	104	of	of	ADP
ftr-492	956	105	the	the	DET
ftr-492	956	106	power	power	NOUN
ftr-492	956	107	to	to	PART
ftr-492	956	108	dissolve	dissolve	VERB
ftr-492	956	109	the	the	DET
ftr-492	956	110	partnership	partnership	NOUN
ftr-492	956	111	would	would	AUX
ftr-492	956	112	be	be	AUX
ftr-492	956	113	contingent	contingent	ADJ
ftr-492	956	114	on	on	ADP
ftr-492	956	115	the	the	DET
ftr-492	956	116	occurrence	occurrence	NOUN
ftr-492	956	117	of	of	ADP
ftr-492	956	118	wrongful	wrongful	ADJ
ftr-492	956	119	behavior	behavior	NOUN
ftr-492	956	120	by	by	ADP
ftr-492	956	121	the	the	DET
ftr-492	956	122	general	general	ADJ
ftr-492	956	123	partner	partner	NOUN
ftr-492	956	124	.	.	PUNCT
ftr-492	957	1	142	142	NUM
ftr-492	957	2	.	.	PUNCT
ftr-492	958	1	zuckman	zuckman	NOUN
ftr-492	958	2	,	,	PUNCT
ftr-492	958	3	524	524	NUM
ftr-492	958	4	f.2d	f.2d	X
ftr-492	958	5	at	at	ADP
ftr-492	958	6	734	734	NUM
ftr-492	958	7	-	-	SYM
ftr-492	958	8	37	37	NUM
ftr-492	958	9	.	.	PUNCT
ftr-492	959	1	143	143	NUM
ftr-492	959	2	.	.	PUNCT
ftr-492	960	1	see	see	VERB
ftr-492	960	2	supra	supra	ADJ
ftr-492	960	3	text	text	NOUN
ftr-492	960	4	accompanying	accompanying	ADJ
ftr-492	960	5	notes	note	NOUN
ftr-492	960	6	136	136	NUM
ftr-492	960	7	-	-	SYM
ftr-492	960	8	38	38	NUM
ftr-492	960	9	.	.	PUNCT
ftr-492	961	1	144	144	NUM
ftr-492	961	2	.	.	PUNCT
ftr-492	961	3	zucknan	zucknan	PROPN
ftr-492	961	4	,	,	PUNCT
ftr-492	961	5	524	524	NUM
ftr-492	961	6	f.2d	f.2d	X
ftr-492	961	7	at	at	ADP
ftr-492	961	8	734	734	NUM
ftr-492	961	9	-	-	SYM
ftr-492	961	10	37	37	NUM
ftr-492	961	11	.	.	PUNCT
ftr-492	961	12	19931	19931	NUM
ftr-492	961	13	florida	florida	PROPN
ftr-492	961	14	tax	tax	PROPN
ftr-492	961	15	review	review	NOUN
ftr-492	961	16	4	4	NUM
ftr-492	961	17	.	.	PUNCT
ftr-492	961	18	reconstitution	reconstitution	NOUN
ftr-492	961	19	provisions.-another	provisions.-another	NOUN
ftr-492	961	20	issue	issue	NOUN
ftr-492	961	21	is	be	AUX
ftr-492	961	22	whether	whether	SCONJ
ftr-492	961	23	a	a	DET
ftr-492	961	24	so	so	ADV
ftr-492	961	25	-	-	PUNCT
ftr-492	961	26	called	call	VERB
ftr-492	961	27	reconstitution	reconstitution	NOUN
ftr-492	961	28	provision	provision	NOUN
ftr-492	961	29	in	in	ADP
ftr-492	961	30	a	a	DET
ftr-492	961	31	partnership	partnership	NOUN
ftr-492	961	32	agreement	agreement	NOUN
ftr-492	961	33	may	may	AUX
ftr-492	961	34	cause	cause	VERB
ftr-492	961	35	the	the	DET
ftr-492	961	36	partnership	partnership	NOUN
ftr-492	961	37	to	to	PART
ftr-492	961	38	be	be	AUX
ftr-492	961	39	treated	treat	VERB
ftr-492	961	40	as	as	ADP
ftr-492	961	41	having	have	VERB
ftr-492	961	42	continuity	continuity	NOUN
ftr-492	961	43	of	of	ADP
ftr-492	961	44	life	life	NOUN
ftr-492	961	45	.	.	PUNCT
ftr-492	962	1	under	under	ADP
ftr-492	962	2	such	such	DET
ftr-492	962	3	a	a	DET
ftr-492	962	4	provision	provision	NOUN
ftr-492	962	5	,	,	PUNCT
ftr-492	962	6	if	if	SCONJ
ftr-492	962	7	a	a	DET
ftr-492	962	8	stated	state	VERB
ftr-492	962	9	dissolution	dissolution	NOUN
ftr-492	962	10	event	event	NOUN
ftr-492	962	11	occurs	occur	VERB
ftr-492	962	12	,	,	PUNCT
ftr-492	962	13	a	a	DET
ftr-492	962	14	technical	technical	ADJ
ftr-492	962	15	dissolution	dissolution	NOUN
ftr-492	962	16	may	may	AUX
ftr-492	962	17	occur	occur	VERB
ftr-492	962	18	under	under	ADP
ftr-492	962	19	state	state	NOUN
ftr-492	962	20	law	law	NOUN
ftr-492	962	21	,	,	PUNCT
ftr-492	962	22	but	but	CCONJ
ftr-492	962	23	the	the	DET
ftr-492	962	24	partnership	partnership	NOUN
ftr-492	962	25	will	will	AUX
ftr-492	962	26	be	be	AUX
ftr-492	962	27	reconstituted	reconstitute	VERB
ftr-492	962	28	and	and	CCONJ
ftr-492	962	29	continued	continue	VERB
ftr-492	962	30	by	by	ADP
ftr-492	962	31	the	the	DET
ftr-492	962	32	remaining	remain	VERB
ftr-492	962	33	members	member	NOUN
ftr-492	962	34	if	if	SCONJ
ftr-492	962	35	a	a	DET
ftr-492	962	36	specified	specified	ADJ
ftr-492	962	37	proportion	proportion	NOUN
ftr-492	962	38	of	of	ADP
ftr-492	962	39	the	the	DET
ftr-492	962	40	members	member	NOUN
ftr-492	962	41	agree	agree	VERB
ftr-492	962	42	to	to	PART
ftr-492	962	43	so	so	ADV
ftr-492	962	44	reconstitute	reconstitute	VERB
ftr-492	962	45	the	the	DET
ftr-492	962	46	partnership	partnership	NOUN
ftr-492	962	47	.	.	PUNCT
ftr-492	963	1	'45	'45	NUM
ftr-492	963	2	for	for	ADP
ftr-492	963	3	example	example	NOUN
ftr-492	963	4	,	,	PUNCT
ftr-492	963	5	it	it	PRON
ftr-492	963	6	is	be	AUX
ftr-492	963	7	common	common	ADJ
ftr-492	963	8	for	for	SCONJ
ftr-492	963	9	the	the	DET
ftr-492	963	10	partnership	partnership	NOUN
ftr-492	963	11	agreement	agreement	NOUN
ftr-492	963	12	of	of	ADP
ftr-492	963	13	a	a	DET
ftr-492	963	14	limited	limited	ADJ
ftr-492	963	15	partnership	partnership	NOUN
ftr-492	963	16	with	with	ADP
ftr-492	963	17	multiple	multiple	ADJ
ftr-492	963	18	general	general	ADJ
ftr-492	963	19	partners	partner	NOUN
ftr-492	963	20	to	to	PART
ftr-492	963	21	provide	provide	VERB
ftr-492	963	22	that	that	PRON
ftr-492	963	23	,	,	PUNCT
ftr-492	963	24	upon	upon	SCONJ
ftr-492	963	25	the	the	DET
ftr-492	963	26	occurrence	occurrence	NOUN
ftr-492	963	27	of	of	ADP
ftr-492	963	28	a	a	DET
ftr-492	963	29	dissolution	dissolution	ADJ
ftr-492	963	30	event	event	NOUN
ftr-492	963	31	with	with	ADP
ftr-492	963	32	respect	respect	NOUN
ftr-492	963	33	to	to	ADP
ftr-492	963	34	any	any	DET
ftr-492	963	35	one	one	NUM
ftr-492	963	36	general	general	ADJ
ftr-492	963	37	partner	partner	NOUN
ftr-492	963	38	,	,	PUNCT
ftr-492	963	39	the	the	DET
ftr-492	963	40	remaining	remain	VERB
ftr-492	963	41	general	general	ADJ
ftr-492	963	42	partners	partner	NOUN
ftr-492	963	43	may	may	AUX
ftr-492	963	44	elect	elect	VERB
ftr-492	963	45	to	to	PART
ftr-492	963	46	reconstitute	reconstitute	VERB
ftr-492	963	47	and	and	CCONJ
ftr-492	963	48	continue	continue	VERB
ftr-492	963	49	the	the	DET
ftr-492	963	50	partnership	partnership	NOUN
ftr-492	963	51	.	.	PUNCT
ftr-492	964	1	such	such	ADJ
ftr-492	964	2	reconstitution	reconstitution	NOUN
ftr-492	964	3	provisions	provision	NOUN
ftr-492	964	4	can	can	AUX
ftr-492	964	5	test	test	VERB
ftr-492	964	6	the	the	DET
ftr-492	964	7	boundaries	boundary	NOUN
ftr-492	964	8	of	of	ADP
ftr-492	964	9	the	the	DET
ftr-492	964	10	continuity	continuity	NOUN
ftr-492	964	11	of	of	ADP
ftr-492	964	12	life	life	NOUN
ftr-492	964	13	factor	factor	NOUN
ftr-492	964	14	,	,	PUNCT
ftr-492	964	15	because	because	SCONJ
ftr-492	964	16	they	they	PRON
ftr-492	964	17	can	can	AUX
ftr-492	964	18	cause	cause	VERB
ftr-492	964	19	the	the	DET
ftr-492	964	20	consequences	consequence	NOUN
ftr-492	964	21	of	of	ADP
ftr-492	964	22	the	the	DET
ftr-492	964	23	occurrence	occurrence	NOUN
ftr-492	964	24	of	of	ADP
ftr-492	964	25	a	a	DET
ftr-492	964	26	dissolution	dissolution	ADJ
ftr-492	964	27	event	event	NOUN
ftr-492	964	28	to	to	PART
ftr-492	964	29	be	be	AUX
ftr-492	964	30	formalistic	formalistic	ADJ
ftr-492	964	31	at	at	ADP
ftr-492	964	32	best	well	ADV
ftr-492	964	33	.	.	PUNCT
ftr-492	965	1	indeed	indeed	ADV
ftr-492	965	2	,	,	PUNCT
ftr-492	965	3	as	as	ADP
ftr-492	965	4	a	a	DET
ftr-492	965	5	federal	federal	ADJ
ftr-492	965	6	income	income	NOUN
ftr-492	965	7	tax	tax	NOUN
ftr-492	965	8	matter	matter	NOUN
ftr-492	965	9	,	,	PUNCT
ftr-492	965	10	the	the	DET
ftr-492	965	11	partnership	partnership	NOUN
ftr-492	965	12	would	would	AUX
ftr-492	965	13	not	not	PART
ftr-492	965	14	even	even	ADV
ftr-492	965	15	be	be	AUX
ftr-492	965	16	viewed	view	VERB
ftr-492	965	17	as	as	ADP
ftr-492	965	18	terminating	terminate	VERB
ftr-492	965	19	,	,	PUNCT
ftr-492	965	20	since	since	SCONJ
ftr-492	965	21	the	the	DET
ftr-492	965	22	business	business	NOUN
ftr-492	965	23	of	of	ADP
ftr-492	965	24	the	the	DET
ftr-492	965	25	partnership	partnership	NOUN
ftr-492	965	26	would	would	AUX
ftr-492	965	27	be	be	AUX
ftr-492	965	28	continued	continue	VERB
ftr-492	965	29	.	.	PUNCT
ftr-492	966	1	'46	'46	NUM
ftr-492	966	2	as	as	SCONJ
ftr-492	966	3	noted	note	VERB
ftr-492	966	4	above	above	ADV
ftr-492	966	5	,	,	PUNCT
ftr-492	966	6	47	47	NUM
ftr-492	966	7	regulations	regulation	NOUN
ftr-492	966	8	section	section	VERB
ftr-492	966	9	301.7701	301.7701	NUM
ftr-492	966	10	-	-	SYM
ftr-492	966	11	2(b)(1	2(b)(1	NUM
ftr-492	966	12	)	)	PUNCT
ftr-492	966	13	indicates	indicate	VERB
ftr-492	966	14	that	that	SCONJ
ftr-492	966	15	a	a	DET
ftr-492	966	16	partnership	partnership	NOUN
ftr-492	966	17	that	that	PRON
ftr-492	966	18	otherwise	otherwise	ADV
ftr-492	966	19	would	would	AUX
ftr-492	966	20	be	be	AUX
ftr-492	966	21	treated	treat	VERB
ftr-492	966	22	as	as	ADP
ftr-492	966	23	lacking	lack	VERB
ftr-492	966	24	continuity	continuity	NOUN
ftr-492	966	25	of	of	ADP
ftr-492	966	26	life	life	NOUN
ftr-492	966	27	will	will	AUX
ftr-492	966	28	nevertheless	nevertheless	ADV
ftr-492	966	29	be	be	AUX
ftr-492	966	30	treated	treat	VERB
ftr-492	966	31	as	as	ADP
ftr-492	966	32	having	have	VERB
ftr-492	966	33	continuity	continuity	NOUN
ftr-492	966	34	of	of	ADP
ftr-492	966	35	life	life	NOUN
ftr-492	966	36	if	if	SCONJ
ftr-492	966	37	the	the	DET
ftr-492	966	38	partnership	partnership	NOUN
ftr-492	966	39	may	may	AUX
ftr-492	966	40	be	be	AUX
ftr-492	966	41	continued	continue	VERB
ftr-492	966	42	,	,	PUNCT
ftr-492	966	43	upon	upon	SCONJ
ftr-492	966	44	the	the	DET
ftr-492	966	45	occurrence	occurrence	NOUN
ftr-492	966	46	of	of	ADP
ftr-492	966	47	a	a	DET
ftr-492	966	48	dissolution	dissolution	ADJ
ftr-492	966	49	event	event	NOUN
ftr-492	966	50	,	,	PUNCT
ftr-492	966	51	by	by	ADP
ftr-492	966	52	less	less	ADJ
ftr-492	966	53	than	than	ADP
ftr-492	966	54	all	all	DET
ftr-492	966	55	the	the	DET
ftr-492	966	56	remaining	remain	VERB
ftr-492	966	57	members	member	NOUN
ftr-492	966	58	of	of	ADP
ftr-492	966	59	the	the	DET
ftr-492	966	60	partnership	partnership	NOUN
ftr-492	966	61	.	.	PUNCT
ftr-492	967	1	the	the	DET
ftr-492	967	2	language	language	NOUN
ftr-492	967	3	of	of	ADP
ftr-492	967	4	the	the	DET
ftr-492	967	5	regulation	regulation	NOUN
ftr-492	967	6	indicates	indicate	VERB
ftr-492	967	7	that	that	SCONJ
ftr-492	967	8	unanimous	unanimous	ADJ
ftr-492	967	9	consent	consent	NOUN
ftr-492	967	10	must	must	AUX
ftr-492	967	11	be	be	AUX
ftr-492	967	12	required	require	VERB
ftr-492	967	13	for	for	ADP
ftr-492	967	14	reconstitution	reconstitution	NOUN
ftr-492	967	15	if	if	SCONJ
ftr-492	967	16	continuity	continuity	NOUN
ftr-492	967	17	of	of	ADP
ftr-492	967	18	life	life	NOUN
ftr-492	967	19	is	be	AUX
ftr-492	967	20	to	to	PART
ftr-492	967	21	be	be	AUX
ftr-492	967	22	found	find	VERB
ftr-492	967	23	lacking	lacking	ADJ
ftr-492	967	24	,	,	PUNCT
ftr-492	967	25	and	and	CCONJ
ftr-492	967	26	the	the	DET
ftr-492	967	27	only	only	ADJ
ftr-492	967	28	case	case	NOUN
ftr-492	967	29	on	on	ADP
ftr-492	967	30	point	point	NOUN
ftr-492	967	31	involved	involve	VERB
ftr-492	967	32	a	a	DET
ftr-492	967	33	unanimous	unanimous	ADJ
ftr-492	967	34	consent	consent	NOUN
ftr-492	967	35	provision	provision	NOUN
ftr-492	967	36	.	.	PUNCT
ftr-492	968	1	'48	'48	NUM
ftr-492	968	2	unanimous	unanimous	ADJ
ftr-492	968	3	consent	consent	NOUN
ftr-492	968	4	obviously	obviously	ADV
ftr-492	968	5	would	would	AUX
ftr-492	968	6	be	be	AUX
ftr-492	968	7	extremely	extremely	ADV
ftr-492	968	8	difficult	difficult	ADJ
ftr-492	968	9	to	to	PART
ftr-492	968	10	obtain	obtain	VERB
ftr-492	968	11	where	where	SCONJ
ftr-492	968	12	the	the	DET
ftr-492	968	13	partnership	partnership	NOUN
ftr-492	968	14	is	be	AUX
ftr-492	968	15	widely	widely	ADV
ftr-492	968	16	held	hold	VERB
ftr-492	968	17	.	.	PUNCT
ftr-492	969	1	fortunately	fortunately	ADV
ftr-492	969	2	,	,	PUNCT
ftr-492	969	3	the	the	DET
ftr-492	969	4	service	service	NOUN
ftr-492	969	5	's	's	PART
ftr-492	969	6	1989	1989	NUM
ftr-492	969	7	ruling	ruling	NOUN
ftr-492	969	8	guidelines	guideline	NOUN
ftr-492	969	9	indicated	indicate	VERB
ftr-492	969	10	that	that	SCONJ
ftr-492	969	11	a	a	DET
ftr-492	969	12	partnership	partnership	NOUN
ftr-492	969	13	agreement	agreement	NOUN
ftr-492	969	14	providing	provide	VERB
ftr-492	969	15	for	for	ADP
ftr-492	969	16	reconstitution	reconstitution	NOUN
ftr-492	969	17	based	base	VERB
ftr-492	969	18	on	on	ADP
ftr-492	969	19	a	a	DET
ftr-492	969	20	simple	simple	ADJ
ftr-492	969	21	majority	majority	NOUN
ftr-492	969	22	vote	vote	NOUN
ftr-492	969	23	of	of	ADP
ftr-492	969	24	the	the	DET
ftr-492	969	25	remaining	remain	VERB
ftr-492	969	26	members	member	NOUN
ftr-492	969	27	after	after	ADP
ftr-492	969	28	the	the	DET
ftr-492	969	29	removal	removal	NOUN
ftr-492	969	30	of	of	ADP
ftr-492	969	31	the	the	DET
ftr-492	969	32	general	general	ADJ
ftr-492	969	33	partner	partner	NOUN
ftr-492	969	34	would	would	AUX
ftr-492	969	35	not	not	PART
ftr-492	969	36	result	result	VERB
ftr-492	969	37	in	in	ADP
ftr-492	969	38	continuity	continuity	NOUN
ftr-492	969	39	of	of	ADP
ftr-492	969	40	life,'49	life,'49	PROPN
ftr-492	969	41	but	but	CCONJ
ftr-492	969	42	left	leave	VERB
ftr-492	969	43	unaddressed	unaddresse	VERB
ftr-492	969	44	the	the	DET
ftr-492	969	45	issue	issue	NOUN
ftr-492	969	46	of	of	ADP
ftr-492	969	47	whether	whether	SCONJ
ftr-492	969	48	such	such	DET
ftr-492	969	49	a	a	DET
ftr-492	969	50	majority	majority	NOUN
ftr-492	969	51	vote	vote	NOUN
ftr-492	969	52	was	be	AUX
ftr-492	969	53	allowable	allowable	ADJ
ftr-492	969	54	after	after	ADP
ftr-492	969	55	the	the	DET
ftr-492	969	56	occurrence	occurrence	NOUN
ftr-492	969	57	of	of	ADP
ftr-492	969	58	any	any	DET
ftr-492	969	59	other	other	ADJ
ftr-492	969	60	type	type	NOUN
ftr-492	969	61	of	of	ADP
ftr-492	969	62	dissolution	dissolution	ADJ
ftr-492	969	63	event	event	NOUN
ftr-492	969	64	.	.	PUNCT
ftr-492	970	1	a	a	DET
ftr-492	970	2	further	further	ADJ
ftr-492	970	3	advance	advance	NOUN
ftr-492	970	4	was	be	AUX
ftr-492	970	5	made	make	VERB
ftr-492	970	6	in	in	ADP
ftr-492	970	7	1992	1992	NUM
ftr-492	970	8	in	in	ADP
ftr-492	970	9	revenue	revenue	NOUN
ftr-492	970	10	procedure	procedure	NOUN
ftr-492	970	11	92	92	NUM
ftr-492	970	12	-	-	SYM
ftr-492	970	13	35,"0	35,"0	NUM
ftr-492	970	14	in	in	ADP
ftr-492	970	15	which	which	PRON
ftr-492	970	16	the	the	DET
ftr-492	970	17	service	service	NOUN
ftr-492	970	18	announced	announce	VERB
ftr-492	970	19	that	that	SCONJ
ftr-492	970	20	it	it	PRON
ftr-492	970	21	would	would	AUX
ftr-492	970	22	not	not	PART
ftr-492	970	23	take	take	VERB
ftr-492	970	24	the	the	DET
ftr-492	970	25	position	position	NOUN
ftr-492	970	26	that	that	SCONJ
ftr-492	970	27	a	a	DET
ftr-492	970	28	partnership	partnership	NOUN
ftr-492	970	29	has	have	VERB
ftr-492	970	30	continuity	continuity	NOUN
ftr-492	970	31	of	of	ADP
ftr-492	970	32	life	life	NOUN
ftr-492	970	33	if	if	SCONJ
ftr-492	970	34	at	at	ADV
ftr-492	970	35	least	least	ADV
ftr-492	970	36	fifty	fifty	NUM
ftr-492	970	37	percent	percent	NOUN
ftr-492	970	38	of	of	ADP
ftr-492	970	39	the	the	DET
ftr-492	970	40	members	member	NOUN
ftr-492	970	41	145	145	NUM
ftr-492	970	42	.	.	PUNCT
ftr-492	971	1	under	under	ADP
ftr-492	971	2	revised	revise	VERB
ftr-492	971	3	uniform	uniform	ADJ
ftr-492	971	4	limited	limited	PROPN
ftr-492	971	5	partnership	partnership	PROPN
ftr-492	971	6	act	act	PROPN
ftr-492	971	7	statutes	statute	NOUN
ftr-492	971	8	,	,	PUNCT
ftr-492	971	9	the	the	DET
ftr-492	971	10	partnership	partnership	NOUN
ftr-492	971	11	is	be	AUX
ftr-492	971	12	not	not	PART
ftr-492	971	13	even	even	ADV
ftr-492	971	14	dissolved	dissolve	VERB
ftr-492	971	15	as	as	ADP
ftr-492	971	16	a	a	DET
ftr-492	971	17	matter	matter	NOUN
ftr-492	971	18	of	of	ADP
ftr-492	971	19	state	state	NOUN
ftr-492	971	20	law	law	NOUN
ftr-492	971	21	if	if	SCONJ
ftr-492	971	22	the	the	DET
ftr-492	971	23	vote	vote	NOUN
ftr-492	971	24	to	to	PART
ftr-492	971	25	continue	continue	VERB
ftr-492	971	26	the	the	DET
ftr-492	971	27	partnership	partnership	NOUN
ftr-492	971	28	occurs	occur	VERB
ftr-492	971	29	within	within	ADP
ftr-492	971	30	90	90	NUM
ftr-492	971	31	days	day	NOUN
ftr-492	971	32	of	of	ADP
ftr-492	971	33	the	the	DET
ftr-492	971	34	date	date	NOUN
ftr-492	971	35	on	on	ADP
ftr-492	971	36	which	which	PRON
ftr-492	971	37	the	the	DET
ftr-492	971	38	dissolution	dissolution	NOUN
ftr-492	971	39	event	event	NOUN
ftr-492	971	40	occurs	occur	VERB
ftr-492	971	41	.	.	PUNCT
ftr-492	972	1	see	see	VERB
ftr-492	972	2	,	,	PUNCT
ftr-492	972	3	e.g.	e.g.	ADV
ftr-492	972	4	,	,	PUNCT
ftr-492	972	5	del	del	PROPN
ftr-492	972	6	.	.	PROPN
ftr-492	972	7	code	code	PROPN
ftr-492	972	8	ann	ann	PROPN
ftr-492	972	9	.	.	PUNCT
ftr-492	973	1	tit	tit	PROPN
ftr-492	973	2	.	.	PROPN
ftr-492	974	1	6	6	NUM
ftr-492	974	2	,	,	PUNCT
ftr-492	974	3	§	§	NOUN
ftr-492	974	4	17	17	NUM
ftr-492	974	5	-	-	SYM
ftr-492	974	6	801(3	801(3	NUM
ftr-492	974	7	)	)	PUNCT
ftr-492	974	8	(	(	PUNCT
ftr-492	974	9	supp	supp	PROPN
ftr-492	974	10	.	.	PUNCT
ftr-492	974	11	1992	1992	NUM
ftr-492	974	12	)	)	PUNCT
ftr-492	974	13	.	.	PUNCT
ftr-492	975	1	146	146	NUM
ftr-492	975	2	.	.	PUNCT
ftr-492	975	3	see	see	VERB
ftr-492	975	4	irc	irc	PROPN
ftr-492	975	5	§	§	PROPN
ftr-492	975	6	708(b)(1)(a	708(b)(1)(a	PROPN
ftr-492	975	7	)	)	PUNCT
ftr-492	975	8	;	;	PUNCT
ftr-492	975	9	regs	reg	NOUN
ftr-492	975	10	.	.	PUNCT
ftr-492	976	1	§	§	PROPN
ftr-492	976	2	1.708	1.708	NUM
ftr-492	976	3	-	-	PUNCT
ftr-492	976	4	i(b)(1)(i	i(b)(1)(i	PROPN
ftr-492	976	5	)	)	PUNCT
ftr-492	976	6	.	.	PUNCT
ftr-492	977	1	147	147	NUM
ftr-492	977	2	.	.	PUNCT
ftr-492	978	1	see	see	VERB
ftr-492	978	2	supra	supra	ADJ
ftr-492	978	3	text	text	NOUN
ftr-492	978	4	accompanying	accompanying	ADJ
ftr-492	978	5	note	note	NOUN
ftr-492	978	6	129	129	NUM
ftr-492	978	7	.	.	PUNCT
ftr-492	978	8	148	148	NUM
ftr-492	978	9	.	.	PUNCT
ftr-492	979	1	larson	larson	PROPN
ftr-492	979	2	v.	v.	PROPN
ftr-492	979	3	commissioner	commissioner	PROPN
ftr-492	979	4	,	,	PUNCT
ftr-492	979	5	66	66	NUM
ftr-492	979	6	t.c	t.c	PROPN
ftr-492	979	7	.	.	PROPN
ftr-492	979	8	159	159	NUM
ftr-492	979	9	,	,	PUNCT
ftr-492	979	10	165	165	NUM
ftr-492	979	11	;	;	PUNCT
ftr-492	979	12	see	see	VERB
ftr-492	979	13	also	also	ADV
ftr-492	979	14	priv	priv	VERB
ftr-492	979	15	.	.	PUNCT
ftr-492	980	1	let	let	VERB
ftr-492	980	2	.	.	PUNCT
ftr-492	981	1	rul	rul	NOUN
ftr-492	981	2	.	.	PUNCT
ftr-492	981	3	9010027	9010027	NUM
ftr-492	981	4	(	(	PUNCT
ftr-492	981	5	dec	dec	PROPN
ftr-492	981	6	.	.	PROPN
ftr-492	981	7	7	7	NUM
ftr-492	981	8	,	,	PUNCT
ftr-492	981	9	1989	1989	NUM
ftr-492	981	10	)	)	PUNCT
ftr-492	981	11	(	(	PUNCT
ftr-492	981	12	limited	limit	VERB
ftr-492	981	13	liability	liability	NOUN
ftr-492	981	14	company	company	NOUN
ftr-492	981	15	determined	determine	VERB
ftr-492	981	16	to	to	PART
ftr-492	981	17	have	have	VERB
ftr-492	981	18	continuity	continuity	NOUN
ftr-492	981	19	of	of	ADP
ftr-492	981	20	life	life	NOUN
ftr-492	981	21	because	because	SCONJ
ftr-492	981	22	of	of	ADP
ftr-492	981	23	a	a	DET
ftr-492	981	24	majority	majority	NOUN
ftr-492	981	25	vote	vote	NOUN
ftr-492	981	26	reconstitution	reconstitution	NOUN
ftr-492	981	27	provision	provision	NOUN
ftr-492	981	28	)	)	PUNCT
ftr-492	981	29	.	.	PUNCT
ftr-492	982	1	149	149	NUM
ftr-492	982	2	.	.	PUNCT
ftr-492	983	1	rev	rev	PROPN
ftr-492	983	2	.	.	PROPN
ftr-492	983	3	proc	proc	PROPN
ftr-492	983	4	.	.	PUNCT
ftr-492	984	1	89	89	NUM
ftr-492	984	2	-	-	SYM
ftr-492	984	3	12	12	NUM
ftr-492	984	4	,	,	PUNCT
ftr-492	984	5	1989	1989	NUM
ftr-492	984	6	-	-	SYM
ftr-492	984	7	1	1	NUM
ftr-492	984	8	c.b	c.b	PROPN
ftr-492	984	9	.	.	PROPN
ftr-492	984	10	798	798	NUM
ftr-492	984	11	at	at	ADP
ftr-492	984	12	§	§	PROPN
ftr-492	984	13	4.05	4.05	NUM
ftr-492	984	14	.	.	PUNCT
ftr-492	985	1	150	150	NUM
ftr-492	985	2	.	.	X
ftr-492	985	3	1992	1992	NUM
ftr-492	985	4	-	-	SYM
ftr-492	985	5	1	1	NUM
ftr-492	985	6	c.b	c.b	PROPN
ftr-492	985	7	.	.	PROPN
ftr-492	985	8	790	790	NUM
ftr-492	985	9	.	.	PUNCT
ftr-492	986	1	[	[	X
ftr-492	986	2	vol	vol	NOUN
ftr-492	986	3	1:4	1:4	NUM
ftr-492	986	4	lingering	linger	VERB
ftr-492	986	5	partnership	partnership	NOUN
ftr-492	986	6	classification	classification	NOUN
ftr-492	986	7	issues	issue	NOUN
ftr-492	986	8	must	must	AUX
ftr-492	986	9	vote	vote	VERB
ftr-492	986	10	to	to	PART
ftr-492	986	11	reconstitute	reconstitute	VERB
ftr-492	986	12	the	the	DET
ftr-492	986	13	partnership	partnership	NOUN
ftr-492	986	14	upon	upon	SCONJ
ftr-492	986	15	the	the	DET
ftr-492	986	16	bankruptcy	bankruptcy	NOUN
ftr-492	986	17	or	or	CCONJ
ftr-492	986	18	removal	removal	NOUN
ftr-492	986	19	of	of	ADP
ftr-492	986	20	the	the	DET
ftr-492	986	21	general	general	ADJ
ftr-492	986	22	partner	partner	NOUN
ftr-492	986	23	,	,	PUNCT
ftr-492	986	24	but	but	CCONJ
ftr-492	986	25	that	that	PRON
ftr-492	986	26	still	still	ADV
ftr-492	986	27	left	leave	VERB
ftr-492	986	28	the	the	DET
ftr-492	986	29	issue	issue	NOUN
ftr-492	986	30	as	as	ADP
ftr-492	986	31	to	to	ADP
ftr-492	986	32	whether	whether	SCONJ
ftr-492	986	33	a	a	DET
ftr-492	986	34	majority	majority	NOUN
ftr-492	986	35	vote	vote	NOUN
ftr-492	986	36	was	be	AUX
ftr-492	986	37	allowable	allowable	ADJ
ftr-492	986	38	after	after	ADP
ftr-492	986	39	the	the	DET
ftr-492	986	40	occurrence	occurrence	NOUN
ftr-492	986	41	of	of	ADP
ftr-492	986	42	any	any	PRON
ftr-492	986	43	of	of	ADP
ftr-492	986	44	the	the	DET
ftr-492	986	45	four	four	NUM
ftr-492	986	46	other	other	ADJ
ftr-492	986	47	dissolution	dissolution	ADJ
ftr-492	986	48	events	event	NOUN
ftr-492	986	49	.	.	PUNCT
ftr-492	987	1	this	this	DET
ftr-492	987	2	issue	issue	NOUN
ftr-492	987	3	would	would	AUX
ftr-492	987	4	finally	finally	ADV
ftr-492	987	5	be	be	AUX
ftr-492	987	6	put	put	VERB
ftr-492	987	7	to	to	ADP
ftr-492	987	8	bed	bed	NOUN
ftr-492	987	9	by	by	ADP
ftr-492	987	10	the	the	DET
ftr-492	987	11	service	service	NOUN
ftr-492	987	12	's	's	PART
ftr-492	987	13	recently	recently	ADV
ftr-492	987	14	issued	issue	VERB
ftr-492	987	15	proposed	propose	VERB
ftr-492	987	16	amendment	amendment	NOUN
ftr-492	987	17	to	to	ADP
ftr-492	987	18	regulations	regulation	NOUN
ftr-492	987	19	section	section	NOUN
ftr-492	987	20	301.7701	301.7701	NUM
ftr-492	987	21	-	-	SYM
ftr-492	987	22	2(b	2(b	NUM
ftr-492	987	23	)	)	PUNCT
ftr-492	987	24	,	,	PUNCT
ftr-492	987	25	'	'	PUNCT
ftr-492	987	26	which	which	PRON
ftr-492	987	27	would	would	AUX
ftr-492	987	28	make	make	VERB
ftr-492	987	29	clear	clear	ADJ
ftr-492	987	30	as	as	ADP
ftr-492	987	31	a	a	DET
ftr-492	987	32	matter	matter	NOUN
ftr-492	987	33	of	of	ADP
ftr-492	987	34	substantive	substantive	ADJ
ftr-492	987	35	law	law	NOUN
ftr-492	987	36	that	that	PRON
ftr-492	987	37	a	a	DET
ftr-492	987	38	partnership	partnership	NOUN
ftr-492	987	39	will	will	AUX
ftr-492	987	40	not	not	PART
ftr-492	987	41	be	be	AUX
ftr-492	987	42	deemed	deem	VERB
ftr-492	987	43	to	to	PART
ftr-492	987	44	have	have	VERB
ftr-492	987	45	continuity	continuity	NOUN
ftr-492	987	46	of	of	ADP
ftr-492	987	47	life	life	NOUN
ftr-492	987	48	as	as	ADP
ftr-492	987	49	a	a	DET
ftr-492	987	50	result	result	NOUN
ftr-492	987	51	of	of	ADP
ftr-492	987	52	a	a	DET
ftr-492	987	53	provision	provision	NOUN
ftr-492	987	54	in	in	ADP
ftr-492	987	55	its	its	PRON
ftr-492	987	56	partnership	partnership	NOUN
ftr-492	987	57	agreement	agreement	NOUN
ftr-492	987	58	that	that	PRON
ftr-492	987	59	allows	allow	VERB
ftr-492	987	60	the	the	DET
ftr-492	987	61	partnership	partnership	NOUN
ftr-492	987	62	to	to	PART
ftr-492	987	63	be	be	AUX
ftr-492	987	64	reconstituted	reconstitute	VERB
ftr-492	987	65	based	base	VERB
ftr-492	987	66	on	on	ADP
ftr-492	987	67	a	a	DET
ftr-492	987	68	majority	majority	NOUN
ftr-492	987	69	vote	vote	NOUN
ftr-492	987	70	after	after	ADP
ftr-492	987	71	the	the	DET
ftr-492	987	72	occurrence	occurrence	NOUN
ftr-492	987	73	of	of	ADP
ftr-492	987	74	any	any	DET
ftr-492	987	75	dissolution	dissolution	ADJ
ftr-492	987	76	event	event	NOUN
ftr-492	987	77	.	.	PUNCT
ftr-492	988	1	the	the	DET
ftr-492	988	2	most	most	ADV
ftr-492	988	3	extreme	extreme	ADJ
ftr-492	988	4	example	example	NOUN
ftr-492	988	5	of	of	ADP
ftr-492	988	6	a	a	DET
ftr-492	988	7	reconstitution	reconstitution	NOUN
ftr-492	988	8	provision	provision	NOUN
ftr-492	988	9	would	would	AUX
ftr-492	988	10	be	be	AUX
ftr-492	988	11	one	one	NUM
ftr-492	988	12	which	which	PRON
ftr-492	988	13	provides	provide	VERB
ftr-492	988	14	that	that	SCONJ
ftr-492	988	15	upon	upon	SCONJ
ftr-492	988	16	the	the	DET
ftr-492	988	17	occurrence	occurrence	NOUN
ftr-492	988	18	of	of	ADP
ftr-492	988	19	a	a	DET
ftr-492	988	20	dissolution	dissolution	ADJ
ftr-492	988	21	event	event	NOUN
ftr-492	988	22	,	,	PUNCT
ftr-492	988	23	the	the	DET
ftr-492	988	24	partnership	partnership	NOUN
ftr-492	988	25	would	would	AUX
ftr-492	988	26	automatically	automatically	ADV
ftr-492	988	27	be	be	AUX
ftr-492	988	28	reconstituted	reconstitute	VERB
ftr-492	988	29	and	and	CCONJ
ftr-492	988	30	continued	continue	VERB
ftr-492	988	31	.	.	PUNCT
ftr-492	989	1	at	at	ADP
ftr-492	989	2	frst	frst	PROPN
ftr-492	989	3	glance	glance	NOUN
ftr-492	989	4	,	,	PUNCT
ftr-492	989	5	that	that	PRON
ftr-492	989	6	would	would	AUX
ftr-492	989	7	seem	seem	VERB
ftr-492	989	8	to	to	PART
ftr-492	989	9	insure	insure	VERB
ftr-492	989	10	the	the	DET
ftr-492	989	11	entity	entity	NOUN
ftr-492	989	12	had	have	VERB
ftr-492	989	13	continuity	continuity	NOUN
ftr-492	989	14	of	of	ADP
ftr-492	989	15	life	life	NOUN
ftr-492	989	16	.	.	PUNCT
ftr-492	990	1	however	however	ADV
ftr-492	990	2	,	,	PUNCT
ftr-492	990	3	even	even	ADV
ftr-492	990	4	that	that	DET
ftr-492	990	5	result	result	NOUN
ftr-492	990	6	is	be	AUX
ftr-492	990	7	not	not	PART
ftr-492	990	8	perfectly	perfectly	ADV
ftr-492	990	9	clear	clear	ADJ
ftr-492	990	10	.	.	PUNCT
ftr-492	991	1	first	first	ADV
ftr-492	991	2	,	,	PUNCT
ftr-492	991	3	the	the	DET
ftr-492	991	4	occurrence	occurrence	NOUN
ftr-492	991	5	of	of	ADP
ftr-492	991	6	a	a	DET
ftr-492	991	7	dissolution	dissolution	ADJ
ftr-492	991	8	event	event	NOUN
ftr-492	991	9	may	may	AUX
ftr-492	991	10	have	have	VERB
ftr-492	991	11	non	non	ADJ
ftr-492	991	12	-	-	ADJ
ftr-492	991	13	tax	tax	ADJ
ftr-492	991	14	significance	significance	NOUN
ftr-492	991	15	under	under	ADP
ftr-492	991	16	the	the	DET
ftr-492	991	17	partnership	partnership	NOUN
ftr-492	991	18	statutes	statute	NOUN
ftr-492	991	19	in	in	ADP
ftr-492	991	20	certain	certain	ADJ
ftr-492	991	21	states	state	NOUN
ftr-492	991	22	,	,	PUNCT
ftr-492	991	23	since	since	SCONJ
ftr-492	991	24	the	the	DET
ftr-492	991	25	dissolution	dissolution	NOUN
ftr-492	991	26	event	event	NOUN
ftr-492	991	27	may	may	AUX
ftr-492	991	28	cause	cause	VERB
ftr-492	991	29	a	a	DET
ftr-492	991	30	technical	technical	ADJ
ftr-492	991	31	dissolution	dissolution	NOUN
ftr-492	991	32	of	of	ADP
ftr-492	991	33	the	the	DET
ftr-492	991	34	partnership	partnership	NOUN
ftr-492	991	35	as	as	ADP
ftr-492	991	36	a	a	DET
ftr-492	991	37	matter	matter	NOUN
ftr-492	991	38	of	of	ADP
ftr-492	991	39	state	state	NOUN
ftr-492	991	40	law	law	NOUN
ftr-492	991	41	,	,	PUNCT
ftr-492	991	42	with	with	ADP
ftr-492	991	43	the	the	DET
ftr-492	991	44	consequence	consequence	NOUN
ftr-492	991	45	that	that	SCONJ
ftr-492	991	46	the	the	DET
ftr-492	991	47	reconstituted	reconstitute	VERB
ftr-492	991	48	partnership	partnership	NOUN
ftr-492	991	49	would	would	AUX
ftr-492	991	50	be	be	AUX
ftr-492	991	51	regarded	regard	VERB
ftr-492	991	52	as	as	ADP
ftr-492	991	53	a	a	DET
ftr-492	991	54	new	new	ADJ
ftr-492	991	55	partnership	partnership	NOUN
ftr-492	991	56	for	for	ADP
ftr-492	991	57	state	state	NOUN
ftr-492	991	58	law	law	NOUN
ftr-492	991	59	purposes	purpose	NOUN
ftr-492	991	60	.	.	PUNCT
ftr-492	991	61	'	'	PUNCT
ftr-492	992	1	"	"	PUNCT
ftr-492	992	2	second	second	ADJ
ftr-492	992	3	,	,	PUNCT
ftr-492	992	4	it	it	PRON
ftr-492	992	5	is	be	AUX
ftr-492	992	6	arguable	arguable	ADJ
ftr-492	992	7	that	that	SCONJ
ftr-492	992	8	the	the	DET
ftr-492	992	9	requirement	requirement	NOUN
ftr-492	992	10	that	that	SCONJ
ftr-492	992	11	all	all	DET
ftr-492	992	12	the	the	DET
ftr-492	992	13	partners	partner	NOUN
ftr-492	992	14	agree	agree	VERB
ftr-492	992	15	to	to	PART
ftr-492	992	16	reconstitute	reconstitute	VERB
ftr-492	992	17	has	have	AUX
ftr-492	992	18	been	be	AUX
ftr-492	992	19	satisfied	satisfied	ADJ
ftr-492	992	20	,	,	PUNCT
ftr-492	992	21	based	base	VERB
ftr-492	992	22	either	either	CCONJ
ftr-492	992	23	on	on	ADP
ftr-492	992	24	the	the	DET
ftr-492	992	25	theory	theory	NOUN
ftr-492	992	26	that	that	SCONJ
ftr-492	992	27	all	all	DET
ftr-492	992	28	the	the	DET
ftr-492	992	29	partners	partner	NOUN
ftr-492	992	30	effectively	effectively	ADV
ftr-492	992	31	agreed	agree	VERB
ftr-492	992	32	in	in	ADP
ftr-492	992	33	advance	advance	NOUN
ftr-492	992	34	to	to	PART
ftr-492	992	35	reconstitute	reconstitute	VERB
ftr-492	992	36	upon	upon	SCONJ
ftr-492	992	37	the	the	DET
ftr-492	992	38	occurrence	occurrence	NOUN
ftr-492	992	39	of	of	ADP
ftr-492	992	40	a	a	DET
ftr-492	992	41	dissolution	dissolution	ADJ
ftr-492	992	42	event	event	NOUN
ftr-492	992	43	by	by	ADP
ftr-492	992	44	becoming	become	VERB
ftr-492	992	45	parties	party	NOUN
ftr-492	992	46	to	to	ADP
ftr-492	992	47	a	a	DET
ftr-492	992	48	partnership	partnership	NOUN
ftr-492	992	49	agreement	agreement	NOUN
ftr-492	992	50	providing	provide	VERB
ftr-492	992	51	for	for	ADP
ftr-492	992	52	such	such	ADJ
ftr-492	992	53	reconstitution	reconstitution	NOUN
ftr-492	992	54	or	or	CCONJ
ftr-492	992	55	on	on	ADP
ftr-492	992	56	the	the	DET
ftr-492	992	57	theory	theory	NOUN
ftr-492	992	58	that	that	SCONJ
ftr-492	992	59	all	all	DET
ftr-492	992	60	the	the	DET
ftr-492	992	61	partners	partner	NOUN
ftr-492	992	62	agreed	agree	VERB
ftr-492	992	63	to	to	PART
ftr-492	992	64	agree	agree	VERB
ftr-492	992	65	to	to	PART
ftr-492	992	66	reconstitute	reconstitute	VERB
ftr-492	992	67	the	the	DET
ftr-492	992	68	partnership	partnership	NOUN
ftr-492	992	69	in	in	ADP
ftr-492	992	70	that	that	DET
ftr-492	992	71	event	event	NOUN
ftr-492	992	72	.	.	PUNCT
ftr-492	993	1	third	third	ADJ
ftr-492	993	2	,	,	PUNCT
ftr-492	993	3	if	if	SCONJ
ftr-492	993	4	the	the	DET
ftr-492	993	5	partnership	partnership	NOUN
ftr-492	993	6	was	be	AUX
ftr-492	993	7	formed	form	VERB
ftr-492	993	8	under	under	ADP
ftr-492	993	9	a	a	DET
ftr-492	993	10	uniform	uniform	ADJ
ftr-492	993	11	act	act	PROPN
ftr-492	993	12	statute	statute	PROPN
ftr-492	993	13	,	,	PUNCT
ftr-492	993	14	the	the	DET
ftr-492	993	15	statement	statement	NOUN
ftr-492	993	16	in	in	ADP
ftr-492	993	17	regulations	regulation	NOUN
ftr-492	993	18	section	section	NOUN
ftr-492	993	19	301.7701	301.7701	NUM
ftr-492	993	20	-	-	SYM
ftr-492	993	21	2(b)(3	2(b)(3	NUM
ftr-492	993	22	)	)	PUNCT
ftr-492	993	23	that	that	SCONJ
ftr-492	993	24	uniform	uniform	PROPN
ftr-492	993	25	act	act	PROPN
ftr-492	993	26	partnerships	partnership	NOUN
ftr-492	993	27	do	do	AUX
ftr-492	993	28	not	not	PART
ftr-492	993	29	have	have	VERB
ftr-492	993	30	continuity	continuity	NOUN
ftr-492	993	31	of	of	ADP
ftr-492	993	32	life	life	NOUN
ftr-492	993	33	would	would	AUX
ftr-492	993	34	seem	seem	VERB
ftr-492	993	35	to	to	PART
ftr-492	993	36	insure	insure	VERB
ftr-492	993	37	that	that	SCONJ
ftr-492	993	38	continuity	continuity	NOUN
ftr-492	993	39	of	of	ADP
ftr-492	993	40	life	life	NOUN
ftr-492	993	41	would	would	AUX
ftr-492	993	42	be	be	AUX
ftr-492	993	43	found	find	VERB
ftr-492	993	44	lacking.5	lacking.5	NOUN
ftr-492	993	45	3	3	NUM
ftr-492	993	46	notwithstanding	notwithstanding	ADP
ftr-492	993	47	such	such	ADJ
ftr-492	993	48	arguments	argument	NOUN
ftr-492	993	49	,	,	PUNCT
ftr-492	993	50	it	it	PRON
ftr-492	993	51	would	would	AUX
ftr-492	993	52	not	not	PART
ftr-492	993	53	seem	seem	VERB
ftr-492	993	54	wise	wise	ADJ
ftr-492	993	55	to	to	PART
ftr-492	993	56	include	include	VERB
ftr-492	993	57	an	an	DET
ftr-492	993	58	automatic	automatic	ADJ
ftr-492	993	59	reconstitution	reconstitution	NOUN
ftr-492	993	60	provision	provision	NOUN
ftr-492	993	61	in	in	ADP
ftr-492	993	62	a	a	DET
ftr-492	993	63	partnership	partnership	NOUN
ftr-492	993	64	agreement	agreement	NOUN
ftr-492	993	65	where	where	SCONJ
ftr-492	993	66	partnership	partnership	NOUN
ftr-492	993	67	status	status	NOUN
ftr-492	993	68	depends	depend	VERB
ftr-492	993	69	upon	upon	SCONJ
ftr-492	993	70	lack	lack	NOUN
ftr-492	993	71	of	of	ADP
ftr-492	993	72	continuity	continuity	NOUN
ftr-492	993	73	of	of	ADP
ftr-492	993	74	life	life	NOUN
ftr-492	993	75	(	(	PUNCT
ftr-492	993	76	even	even	ADV
ftr-492	993	77	if	if	SCONJ
ftr-492	993	78	the	the	DET
ftr-492	993	79	partnership	partnership	NOUN
ftr-492	993	80	is	be	AUX
ftr-492	993	81	organized	organize	VERB
ftr-492	993	82	under	under	ADP
ftr-492	993	83	a	a	DET
ftr-492	993	84	uniform	uniform	ADJ
ftr-492	993	85	act	act	PROPN
ftr-492	993	86	statute	statute	PROPN
ftr-492	993	87	)	)	PUNCT
ftr-492	993	88	,	,	PUNCT
ftr-492	993	89	since	since	SCONJ
ftr-492	993	90	such	such	DET
ftr-492	993	91	a	a	DET
ftr-492	993	92	provision	provision	NOUN
ftr-492	993	93	would	would	AUX
ftr-492	993	94	make	make	VERB
ftr-492	993	95	the	the	DET
ftr-492	993	96	consequences	consequence	NOUN
ftr-492	993	97	of	of	ADP
ftr-492	993	98	the	the	DET
ftr-492	993	99	occurrence	occurrence	NOUN
ftr-492	993	100	of	of	ADP
ftr-492	993	101	a	a	DET
ftr-492	993	102	dissolution	dissolution	ADJ
ftr-492	993	103	event	event	NOUN
ftr-492	993	104	merely	merely	ADV
ftr-492	993	105	formalistic	formalistic	ADJ
ftr-492	993	106	.	.	PUNCT
ftr-492	994	1	151	151	NUM
ftr-492	994	2	.	.	PUNCT
ftr-492	995	1	notice	notice	VERB
ftr-492	995	2	ps-7	ps-7	VERB
ftr-492	995	3	-	-	PUNCT
ftr-492	995	4	92	92	NUM
ftr-492	995	5	,	,	PUNCT
ftr-492	995	6	1992	1992	NUM
ftr-492	995	7	-	-	SYM
ftr-492	995	8	32	32	NUM
ftr-492	995	9	i.r.b	i.r.b	NOUN
ftr-492	995	10	.	.	PUNCT
ftr-492	995	11	27	27	NUM
ftr-492	995	12	(	(	PUNCT
ftr-492	995	13	aug	aug	PROPN
ftr-492	995	14	.	.	PROPN
ftr-492	995	15	10	10	NUM
ftr-492	995	16	)	)	PUNCT
ftr-492	995	17	.	.	PUNCT
ftr-492	996	1	it	it	PRON
ftr-492	996	2	is	be	AUX
ftr-492	996	3	interesting	interesting	ADJ
ftr-492	996	4	to	to	PART
ftr-492	996	5	note	note	VERB
ftr-492	996	6	that	that	DET
ftr-492	996	7	notice	notice	NOUN
ftr-492	996	8	ps-7	ps-7	VERB
ftr-492	996	9	-	-	PUNCT
ftr-492	996	10	92	92	NUM
ftr-492	996	11	was	be	AUX
ftr-492	996	12	issued	issue	VERB
ftr-492	996	13	only	only	ADV
ftr-492	996	14	three	three	NUM
ftr-492	996	15	months	month	NOUN
ftr-492	996	16	after	after	ADP
ftr-492	996	17	revenue	revenue	NOUN
ftr-492	996	18	procedure	procedure	NOUN
ftr-492	996	19	92	92	NUM
ftr-492	996	20	-	-	SYM
ftr-492	996	21	35	35	NUM
ftr-492	996	22	.	.	PUNCT
ftr-492	997	1	the	the	DET
ftr-492	997	2	proposed	propose	VERB
ftr-492	997	3	amendment	amendment	NOUN
ftr-492	997	4	also	also	ADV
ftr-492	997	5	would	would	AUX
ftr-492	997	6	clarify	clarify	VERB
ftr-492	997	7	that	that	SCONJ
ftr-492	997	8	a	a	DET
ftr-492	997	9	partnership	partnership	NOUN
ftr-492	997	10	may	may	AUX
ftr-492	997	11	be	be	AUX
ftr-492	997	12	reconstituted	reconstitute	VERB
ftr-492	997	13	by	by	ADP
ftr-492	997	14	the	the	DET
ftr-492	997	15	remaining	remain	VERB
ftr-492	997	16	general	general	ADJ
ftr-492	997	17	partner(s	partner(s	NOUN
ftr-492	997	18	)	)	PUNCT
ftr-492	997	19	,	,	PUNCT
ftr-492	997	20	without	without	ADP
ftr-492	997	21	a	a	DET
ftr-492	997	22	limited	limited	ADJ
ftr-492	997	23	partner	partner	NOUN
ftr-492	997	24	vote	vote	NOUN
ftr-492	997	25	,	,	PUNCT
ftr-492	997	26	where	where	SCONJ
ftr-492	997	27	a	a	DET
ftr-492	997	28	partnership	partnership	NOUN
ftr-492	997	29	has	have	VERB
ftr-492	997	30	more	more	ADJ
ftr-492	997	31	than	than	ADP
ftr-492	997	32	one	one	NUM
ftr-492	997	33	general	general	ADJ
ftr-492	997	34	partner	partner	NOUN
ftr-492	997	35	and	and	CCONJ
ftr-492	997	36	a	a	DET
ftr-492	997	37	dissolution	dissolution	ADJ
ftr-492	997	38	event	event	NOUN
ftr-492	997	39	occurs	occur	VERB
ftr-492	997	40	with	with	ADP
ftr-492	997	41	respect	respect	NOUN
ftr-492	997	42	to	to	ADP
ftr-492	997	43	one	one	NUM
ftr-492	997	44	of	of	ADP
ftr-492	997	45	them	they	PRON
ftr-492	997	46	.	.	PUNCT
ftr-492	998	1	152	152	NUM
ftr-492	998	2	.	.	PUNCT
ftr-492	999	1	this	this	PRON
ftr-492	999	2	would	would	AUX
ftr-492	999	3	not	not	PART
ftr-492	999	4	be	be	AUX
ftr-492	999	5	true	true	ADJ
ftr-492	999	6	under	under	ADP
ftr-492	999	7	most	most	ADJ
ftr-492	999	8	state	state	NOUN
ftr-492	999	9	statutes	statute	NOUN
ftr-492	999	10	,	,	PUNCT
ftr-492	999	11	since	since	SCONJ
ftr-492	999	12	most	most	ADJ
ftr-492	999	13	states	state	NOUN
ftr-492	999	14	have	have	AUX
ftr-492	999	15	adopted	adopt	VERB
ftr-492	999	16	some	some	DET
ftr-492	999	17	version	version	NOUN
ftr-492	999	18	of	of	ADP
ftr-492	999	19	the	the	DET
ftr-492	999	20	revised	revise	VERB
ftr-492	999	21	uniform	uniform	ADJ
ftr-492	999	22	limited	limited	PROPN
ftr-492	999	23	partnership	partnership	PROPN
ftr-492	999	24	act	act	PROPN
ftr-492	999	25	.	.	PUNCT
ftr-492	1000	1	see	see	VERB
ftr-492	1000	2	supra	supra	PROPN
ftr-492	1000	3	note	note	PROPN
ftr-492	1000	4	145	145	NUM
ftr-492	1000	5	.	.	PUNCT
ftr-492	1000	6	153	153	NUM
ftr-492	1000	7	.	.	PUNCT
ftr-492	1001	1	in	in	ADP
ftr-492	1001	2	fact	fact	NOUN
ftr-492	1001	3	,	,	PUNCT
ftr-492	1001	4	as	as	SCONJ
ftr-492	1001	5	noted	note	VERB
ftr-492	1001	6	earlier	early	ADV
ftr-492	1001	7	,	,	PUNCT
ftr-492	1001	8	the	the	DET
ftr-492	1001	9	applicability	applicability	NOUN
ftr-492	1001	10	of	of	ADP
ftr-492	1001	11	regulations	regulation	NOUN
ftr-492	1001	12	section	section	NOUN
ftr-492	1001	13	301.77012(b)(3	301.77012(b)(3	NOUN
ftr-492	1001	14	)	)	PUNCT
ftr-492	1001	15	would	would	AUX
ftr-492	1001	16	prevent	prevent	VERB
ftr-492	1001	17	the	the	DET
ftr-492	1001	18	taxpayer	taxpayer	NOUN
ftr-492	1001	19	from	from	ADP
ftr-492	1001	20	being	be	AUX
ftr-492	1001	21	able	able	ADJ
ftr-492	1001	22	to	to	PART
ftr-492	1001	23	obtain	obtain	VERB
ftr-492	1001	24	a	a	DET
ftr-492	1001	25	"	"	PUNCT
ftr-492	1001	26	'	'	PUNCT
ftr-492	1001	27	comfort	comfort	NOUN
ftr-492	1001	28	"	"	PUNCT
ftr-492	1001	29	ruling	ruling	NOUN
ftr-492	1001	30	on	on	ADP
ftr-492	1001	31	that	that	DET
ftr-492	1001	32	issue	issue	NOUN
ftr-492	1001	33	.	.	PUNCT
ftr-492	1002	1	see	see	VERB
ftr-492	1002	2	supra	supra	ADJ
ftr-492	1002	3	text	text	NOUN
ftr-492	1002	4	accompanying	accompanying	ADJ
ftr-492	1002	5	note	note	NOUN
ftr-492	1002	6	130	130	NUM
ftr-492	1002	7	.	.	PUNCT
ftr-492	1002	8	19931	19931	NUM
ftr-492	1003	1	florida	florida	PROPN
ftr-492	1003	2	tax	tax	PROPN
ftr-492	1003	3	review	review	NOUN
ftr-492	1003	4	5	5	NUM
ftr-492	1003	5	.	.	PUNCT
ftr-492	1003	6	affiliated	affiliate	VERB
ftr-492	1003	7	general	general	ADJ
ftr-492	1003	8	and	and	CCONJ
ftr-492	1003	9	limited	limited	ADJ
ftr-492	1003	10	partners.-in	partners.-in	NOUN
ftr-492	1003	11	situations	situation	NOUN
ftr-492	1003	12	where	where	SCONJ
ftr-492	1003	13	the	the	DET
ftr-492	1003	14	general	general	ADJ
ftr-492	1003	15	partner	partner	NOUN
ftr-492	1003	16	is	be	AUX
ftr-492	1003	17	closely	closely	ADV
ftr-492	1003	18	affiliated	affiliate	VERB
ftr-492	1003	19	with	with	ADP
ftr-492	1003	20	some	some	PRON
ftr-492	1003	21	or	or	CCONJ
ftr-492	1003	22	all	all	PRON
ftr-492	1003	23	of	of	ADP
ftr-492	1003	24	the	the	DET
ftr-492	1003	25	limited	limited	ADJ
ftr-492	1003	26	partners	partner	NOUN
ftr-492	1003	27	,	,	PUNCT
ftr-492	1003	28	a	a	DET
ftr-492	1003	29	continuity	continuity	NOUN
ftr-492	1003	30	of	of	ADP
ftr-492	1003	31	life	life	NOUN
ftr-492	1003	32	issue	issue	NOUN
ftr-492	1003	33	analogous	analogous	ADJ
ftr-492	1003	34	to	to	ADP
ftr-492	1003	35	that	that	PRON
ftr-492	1003	36	discussed	discuss	VERB
ftr-492	1003	37	earlier	early	ADV
ftr-492	1003	38	with	with	ADP
ftr-492	1003	39	respect	respect	NOUN
ftr-492	1003	40	to	to	ADP
ftr-492	1003	41	free	free	ADJ
ftr-492	1003	42	transferability	transferability	NOUN
ftr-492	1003	43	may	may	AUX
ftr-492	1003	44	arise	arise	VERB
ftr-492	1003	45	.	.	PUNCT
ftr-492	1003	46	"	"	PUNCT
ftr-492	1004	1	4	4	NUM
ftr-492	1004	2	specifically	specifically	ADV
ftr-492	1004	3	,	,	PUNCT
ftr-492	1004	4	the	the	DET
ftr-492	1004	5	service	service	NOUN
ftr-492	1004	6	might	might	AUX
ftr-492	1004	7	take	take	VERB
ftr-492	1004	8	the	the	DET
ftr-492	1004	9	position	position	NOUN
ftr-492	1004	10	,	,	PUNCT
ftr-492	1004	11	as	as	SCONJ
ftr-492	1004	12	it	it	PRON
ftr-492	1004	13	did	do	AUX
ftr-492	1004	14	in	in	ADP
ftr-492	1004	15	revenue	revenue	NOUN
ftr-492	1004	16	ruling	rule	VERB
ftr-492	1004	17	77	77	NUM
ftr-492	1004	18	-	-	SYM
ftr-492	1004	19	214115	214115	NUM
ftr-492	1004	20	and	and	CCONJ
ftr-492	1004	21	mca	mca	PROPN
ftr-492	1004	22	,	,	PUNCT
ftr-492	1004	23	156	156	NUM
ftr-492	1004	24	that	that	SCONJ
ftr-492	1004	25	the	the	DET
ftr-492	1004	26	entity	entity	NOUN
ftr-492	1004	27	has	have	VERB
ftr-492	1004	28	continuity	continuity	NOUN
ftr-492	1004	29	of	of	ADP
ftr-492	1004	30	life	life	NOUN
ftr-492	1004	31	even	even	ADV
ftr-492	1004	32	if	if	SCONJ
ftr-492	1004	33	the	the	DET
ftr-492	1004	34	partnership	partnership	NOUN
ftr-492	1004	35	agreement	agreement	NOUN
ftr-492	1004	36	provides	provide	VERB
ftr-492	1004	37	that	that	SCONJ
ftr-492	1004	38	the	the	DET
ftr-492	1004	39	entity	entity	NOUN
ftr-492	1004	40	will	will	AUX
ftr-492	1004	41	dissolve	dissolve	VERB
ftr-492	1004	42	upon	upon	SCONJ
ftr-492	1004	43	the	the	DET
ftr-492	1004	44	occurrence	occurrence	NOUN
ftr-492	1004	45	of	of	ADP
ftr-492	1004	46	one	one	NUM
ftr-492	1004	47	or	or	CCONJ
ftr-492	1004	48	more	more	ADJ
ftr-492	1004	49	dissolution	dissolution	ADJ
ftr-492	1004	50	events	event	NOUN
ftr-492	1004	51	on	on	ADP
ftr-492	1004	52	the	the	DET
ftr-492	1004	53	theory	theory	NOUN
ftr-492	1004	54	that	that	SCONJ
ftr-492	1004	55	there	there	PRON
ftr-492	1004	56	are	be	VERB
ftr-492	1004	57	no	no	DET
ftr-492	1004	58	"	"	PUNCT
ftr-492	1004	59	separate	separate	ADJ
ftr-492	1004	60	interests	interest	NOUN
ftr-492	1004	61	"	"	PUNCT
ftr-492	1004	62	that	that	PRON
ftr-492	1004	63	would	would	AUX
ftr-492	1004	64	seek	seek	VERB
ftr-492	1004	65	to	to	PART
ftr-492	1004	66	enforce	enforce	VERB
ftr-492	1004	67	the	the	DET
ftr-492	1004	68	dissolution	dissolution	NOUN
ftr-492	1004	69	provision	provision	NOUN
ftr-492	1004	70	or	or	CCONJ
ftr-492	1004	71	,	,	PUNCT
ftr-492	1004	72	alternatively	alternatively	ADV
ftr-492	1004	73	,	,	PUNCT
ftr-492	1004	74	that	that	SCONJ
ftr-492	1004	75	there	there	PRON
ftr-492	1004	76	are	be	VERB
ftr-492	1004	77	no	no	DET
ftr-492	1004	78	"	"	PUNCT
ftr-492	1004	79	separate	separate	ADJ
ftr-492	1004	80	interests	interest	NOUN
ftr-492	1004	81	"	"	PUNCT
ftr-492	1004	82	that	that	PRON
ftr-492	1004	83	might	might	AUX
ftr-492	1004	84	prevent	prevent	VERB
ftr-492	1004	85	the	the	DET
ftr-492	1004	86	reconstitution	reconstitution	NOUN
ftr-492	1004	87	of	of	ADP
ftr-492	1004	88	the	the	DET
ftr-492	1004	89	partnership	partnership	NOUN
ftr-492	1004	90	.	.	PUNCT
ftr-492	1005	1	57	57	NUM
ftr-492	1005	2	while	while	SCONJ
ftr-492	1005	3	the	the	DET
ftr-492	1005	4	considerations	consideration	NOUN
ftr-492	1005	5	discussed	discuss	VERB
ftr-492	1005	6	earlier	early	ADV
ftr-492	1005	7	in	in	ADP
ftr-492	1005	8	the	the	DET
ftr-492	1005	9	context	context	NOUN
ftr-492	1005	10	of	of	ADP
ftr-492	1005	11	free	free	ADJ
ftr-492	1005	12	transferability	transferability	NOUN
ftr-492	1005	13	apply	apply	VERB
ftr-492	1005	14	in	in	ADP
ftr-492	1005	15	this	this	DET
ftr-492	1005	16	context	context	NOUN
ftr-492	1005	17	,	,	PUNCT
ftr-492	1005	18	there	there	PRON
ftr-492	1005	19	is	be	VERB
ftr-492	1005	20	an	an	DET
ftr-492	1005	21	important	important	ADJ
ftr-492	1005	22	additional	additional	ADJ
ftr-492	1005	23	consideration	consideration	NOUN
ftr-492	1005	24	that	that	PRON
ftr-492	1005	25	may	may	AUX
ftr-492	1005	26	change	change	VERB
ftr-492	1005	27	the	the	DET
ftr-492	1005	28	result	result	NOUN
ftr-492	1005	29	for	for	ADP
ftr-492	1005	30	continuity	continuity	NOUN
ftr-492	1005	31	of	of	ADP
ftr-492	1005	32	life	life	NOUN
ftr-492	1005	33	purposes	purpose	NOUN
ftr-492	1005	34	.	.	PUNCT
ftr-492	1006	1	that	that	DET
ftr-492	1006	2	consideration	consideration	NOUN
ftr-492	1006	3	is	be	AUX
ftr-492	1006	4	the	the	DET
ftr-492	1006	5	fact	fact	NOUN
ftr-492	1006	6	that	that	SCONJ
ftr-492	1006	7	the	the	DET
ftr-492	1006	8	state	state	NOUN
ftr-492	1006	9	statute	statute	NOUN
ftr-492	1006	10	under	under	ADP
ftr-492	1006	11	which	which	PRON
ftr-492	1006	12	the	the	DET
ftr-492	1006	13	entity	entity	NOUN
ftr-492	1006	14	is	be	AUX
ftr-492	1006	15	organized	organize	VERB
ftr-492	1006	16	may	may	AUX
ftr-492	1006	17	provide	provide	VERB
ftr-492	1006	18	that	that	SCONJ
ftr-492	1006	19	the	the	DET
ftr-492	1006	20	entity	entity	NOUN
ftr-492	1006	21	must	must	AUX
ftr-492	1006	22	dissolve	dissolve	VERB
ftr-492	1006	23	upon	upon	SCONJ
ftr-492	1006	24	the	the	DET
ftr-492	1006	25	occurrence	occurrence	NOUN
ftr-492	1006	26	of	of	ADP
ftr-492	1006	27	one	one	NUM
ftr-492	1006	28	or	or	CCONJ
ftr-492	1006	29	more	more	ADJ
ftr-492	1006	30	dissolution	dissolution	ADJ
ftr-492	1006	31	events	event	NOUN
ftr-492	1006	32	(	(	PUNCT
ftr-492	1006	33	subject	subject	ADJ
ftr-492	1006	34	to	to	ADP
ftr-492	1006	35	the	the	DET
ftr-492	1006	36	possibility	possibility	NOUN
ftr-492	1006	37	of	of	ADP
ftr-492	1006	38	it	it	PRON
ftr-492	1006	39	reconstituting	reconstitute	VERB
ftr-492	1006	40	and	and	CCONJ
ftr-492	1006	41	continuing	continue	VERB
ftr-492	1006	42	)	)	PUNCT
ftr-492	1006	43	.	.	PUNCT
ftr-492	1007	1	thus	thus	ADV
ftr-492	1007	2	,	,	PUNCT
ftr-492	1007	3	dissolution	dissolution	NOUN
ftr-492	1007	4	may	may	AUX
ftr-492	1007	5	occur	occur	VERB
ftr-492	1007	6	automatically	automatically	ADV
ftr-492	1007	7	as	as	ADP
ftr-492	1007	8	a	a	DET
ftr-492	1007	9	matter	matter	NOUN
ftr-492	1007	10	of	of	ADP
ftr-492	1007	11	law	law	NOUN
ftr-492	1007	12	,	,	PUNCT
ftr-492	1007	13	rather	rather	ADV
ftr-492	1007	14	than	than	ADP
ftr-492	1007	15	as	as	ADP
ftr-492	1007	16	a	a	DET
ftr-492	1007	17	result	result	NOUN
ftr-492	1007	18	of	of	ADP
ftr-492	1007	19	the	the	DET
ftr-492	1007	20	enforcement	enforcement	NOUN
ftr-492	1007	21	of	of	ADP
ftr-492	1007	22	a	a	DET
ftr-492	1007	23	contractual	contractual	ADJ
ftr-492	1007	24	provision	provision	NOUN
ftr-492	1007	25	by	by	ADP
ftr-492	1007	26	the	the	DET
ftr-492	1007	27	members	member	NOUN
ftr-492	1007	28	.	.	PUNCT
ftr-492	1008	1	that	that	DET
ftr-492	1008	2	consideration	consideration	NOUN
ftr-492	1008	3	,	,	PUNCT
ftr-492	1008	4	of	of	ADP
ftr-492	1008	5	course	course	NOUN
ftr-492	1008	6	,	,	PUNCT
ftr-492	1008	7	explains	explain	VERB
ftr-492	1008	8	why	why	SCONJ
ftr-492	1008	9	regulations	regulation	NOUN
ftr-492	1008	10	section	section	VERB
ftr-492	1008	11	301.7701	301.7701	NUM
ftr-492	1008	12	-	-	SYM
ftr-492	1008	13	2(b)(3	2(b)(3	NUM
ftr-492	1008	14	)	)	PUNCT
ftr-492	1008	15	contains	contain	VERB
ftr-492	1008	16	a	a	DET
ftr-492	1008	17	flat	flat	ADJ
ftr-492	1008	18	statement	statement	NOUN
ftr-492	1008	19	that	that	SCONJ
ftr-492	1008	20	partnerships	partnership	NOUN
ftr-492	1008	21	organized	organize	VERB
ftr-492	1008	22	under	under	ADP
ftr-492	1008	23	a	a	DET
ftr-492	1008	24	uniform	uniform	ADJ
ftr-492	1008	25	act	act	NOUN
ftr-492	1008	26	statute	statute	NOUN
ftr-492	1008	27	lack	lack	VERB
ftr-492	1008	28	continuity	continuity	NOUN
ftr-492	1008	29	of	of	ADP
ftr-492	1008	30	life	life	NOUN
ftr-492	1008	31	.	.	PUNCT
ftr-492	1009	1	thus	thus	ADV
ftr-492	1009	2	,	,	PUNCT
ftr-492	1009	3	historically	historically	ADV
ftr-492	1009	4	it	it	PRON
ftr-492	1009	5	has	have	AUX
ftr-492	1009	6	been	be	AUX
ftr-492	1009	7	reasonably	reasonably	ADV
ftr-492	1009	8	safe	safe	ADJ
ftr-492	1009	9	to	to	PART
ftr-492	1009	10	rely	rely	VERB
ftr-492	1009	11	on	on	ADP
ftr-492	1009	12	the	the	DET
ftr-492	1009	13	absence	absence	NOUN
ftr-492	1009	14	of	of	ADP
ftr-492	1009	15	continuity	continuity	NOUN
ftr-492	1009	16	of	of	ADP
ftr-492	1009	17	life	life	NOUN
ftr-492	1009	18	where	where	SCONJ
ftr-492	1009	19	the	the	DET
ftr-492	1009	20	entity	entity	NOUN
ftr-492	1009	21	has	have	AUX
ftr-492	1009	22	closely	closely	ADV
ftr-492	1009	23	affiliated	affiliate	VERB
ftr-492	1009	24	members	member	NOUN
ftr-492	1009	25	but	but	CCONJ
ftr-492	1009	26	is	be	AUX
ftr-492	1009	27	organized	organize	VERB
ftr-492	1009	28	under	under	ADP
ftr-492	1009	29	a	a	DET
ftr-492	1009	30	uniform	uniform	ADJ
ftr-492	1009	31	act	act	PROPN
ftr-492	1009	32	statute	statute	PROPN
ftr-492	1009	33	.	.	PUNCT
ftr-492	1010	1	there	there	PRON
ftr-492	1010	2	was	be	VERB
ftr-492	1010	3	less	less	ADV
ftr-492	1010	4	certainty	certainty	NOUN
ftr-492	1010	5	for	for	ADP
ftr-492	1010	6	entities	entity	NOUN
ftr-492	1010	7	organized	organize	VERB
ftr-492	1010	8	under	under	ADP
ftr-492	1010	9	other	other	ADJ
ftr-492	1010	10	types	type	NOUN
ftr-492	1010	11	of	of	ADP
ftr-492	1010	12	statutes	statute	NOUN
ftr-492	1010	13	providing	provide	VERB
ftr-492	1010	14	for	for	ADP
ftr-492	1010	15	automatic	automatic	ADJ
ftr-492	1010	16	dissolution	dissolution	NOUN
ftr-492	1010	17	.	.	PUNCT
ftr-492	1011	1	however	however	ADV
ftr-492	1011	2	,	,	PUNCT
ftr-492	1011	3	there	there	PRON
ftr-492	1011	4	was	be	VERB
ftr-492	1011	5	only	only	ADV
ftr-492	1011	6	a	a	DET
ftr-492	1011	7	glimmer	glimmer	NOUN
ftr-492	1011	8	of	of	ADP
ftr-492	1011	9	hope	hope	NOUN
ftr-492	1011	10	in	in	ADP
ftr-492	1011	11	the	the	DET
ftr-492	1011	12	service	service	NOUN
ftr-492	1011	13	's	's	PART
ftr-492	1011	14	seemingly	seemingly	ADV
ftr-492	1011	15	aberrational	aberrational	ADJ
ftr-492	1011	16	rulings	ruling	NOUN
ftr-492	1011	17	in	in	ADP
ftr-492	1011	18	the	the	DET
ftr-492	1011	19	foreign	foreign	ADJ
ftr-492	1011	20	context	context	NOUN
ftr-492	1011	21	that	that	SCONJ
ftr-492	1011	22	certain	certain	ADJ
ftr-492	1011	23	foreign	foreign	ADJ
ftr-492	1011	24	entities	entity	NOUN
ftr-492	1011	25	owned	own	VERB
ftr-492	1011	26	by	by	ADP
ftr-492	1011	27	members	member	NOUN
ftr-492	1011	28	of	of	ADP
ftr-492	1011	29	a	a	DET
ftr-492	1011	30	single	single	ADJ
ftr-492	1011	31	corporate	corporate	ADJ
ftr-492	1011	32	group	group	NOUN
ftr-492	1011	33	lack	lack	NOUN
ftr-492	1011	34	continuity	continuity	NOUN
ftr-492	1011	35	of	of	ADP
ftr-492	1011	36	life	life	NOUN
ftr-492	1011	37	,	,	PUNCT
ftr-492	1011	38	which	which	PRON
ftr-492	1011	39	could	could	AUX
ftr-492	1011	40	only	only	ADV
ftr-492	1011	41	be	be	AUX
ftr-492	1011	42	explained	explain	VERB
ftr-492	1011	43	on	on	ADP
ftr-492	1011	44	the	the	DET
ftr-492	1011	45	basis	basis	NOUN
ftr-492	1011	46	that	that	SCONJ
ftr-492	1011	47	local	local	ADJ
ftr-492	1011	48	law	law	NOUN
ftr-492	1011	49	provided	provide	VERB
ftr-492	1011	50	for	for	ADP
ftr-492	1011	51	automatic	automatic	ADJ
ftr-492	1011	52	dissolution	dissolution	NOUN
ftr-492	1011	53	.	.	PUNCT
ftr-492	1012	1	'58	'58	NUM
ftr-492	1012	2	154	154	NUM
ftr-492	1012	3	.	.	PUNCT
ftr-492	1013	1	see	see	VERB
ftr-492	1013	2	supra	supra	PROPN
ftr-492	1013	3	part	part	PROPN
ftr-492	1013	4	iv(b)(6	iv(b)(6	PROPN
ftr-492	1013	5	)	)	PUNCT
ftr-492	1013	6	.	.	PUNCT
ftr-492	1014	1	155	155	NUM
ftr-492	1014	2	.	.	X
ftr-492	1014	3	1977	1977	NUM
ftr-492	1014	4	-	-	SYM
ftr-492	1014	5	1	1	NUM
ftr-492	1014	6	c.b	c.b	PROPN
ftr-492	1014	7	.	.	PROPN
ftr-492	1014	8	408	408	NUM
ftr-492	1014	9	.	.	PUNCT
ftr-492	1015	1	156	156	NUM
ftr-492	1015	2	.	.	PUNCT
ftr-492	1016	1	mca	mca	PROPN
ftr-492	1016	2	,	,	PUNCT
ftr-492	1016	3	inc	inc	PROPN
ftr-492	1016	4	.	.	PROPN
ftr-492	1016	5	v.	v.	PROPN
ftr-492	1016	6	united	united	PROPN
ftr-492	1016	7	states	states	PROPN
ftr-492	1016	8	,	,	PUNCT
ftr-492	1016	9	685	685	NUM
ftr-492	1016	10	f.2d	f.2d	NOUN
ftr-492	1016	11	1099	1099	NUM
ftr-492	1016	12	(	(	PUNCT
ftr-492	1016	13	9th	9th	ADJ
ftr-492	1016	14	cir	cir	NOUN
ftr-492	1016	15	.	.	PROPN
ftr-492	1016	16	1982	1982	NUM
ftr-492	1016	17	)	)	PUNCT
ftr-492	1016	18	.	.	PUNCT
ftr-492	1017	1	157	157	NUM
ftr-492	1017	2	.	.	PUNCT
ftr-492	1018	1	but	but	CCONJ
ftr-492	1018	2	see	see	VERB
ftr-492	1018	3	i.r.s	i.r.	NOUN
ftr-492	1018	4	.	.	PUNCT
ftr-492	1019	1	t.a.m	t.a.m	PROPN
ftr-492	1019	2	.	.	PROPN
ftr-492	1019	3	8533003	8533003	NUM
ftr-492	1019	4	(	(	PUNCT
ftr-492	1019	5	may	may	PROPN
ftr-492	1019	6	7	7	NUM
ftr-492	1019	7	,	,	PUNCT
ftr-492	1019	8	1985	1985	NUM
ftr-492	1019	9	)	)	PUNCT
ftr-492	1019	10	(	(	PUNCT
ftr-492	1019	11	single	single	ADJ
ftr-492	1019	12	beneficiary	beneficiary	NOUN
ftr-492	1019	13	trust	trust	NOUN
ftr-492	1019	14	held	hold	VERB
ftr-492	1019	15	to	to	PART
ftr-492	1019	16	lack	lack	VERB
ftr-492	1019	17	continuity	continuity	NOUN
ftr-492	1019	18	of	of	ADP
ftr-492	1019	19	life	life	NOUN
ftr-492	1019	20	because	because	SCONJ
ftr-492	1019	21	the	the	DET
ftr-492	1019	22	beneficiary	beneficiary	NOUN
ftr-492	1019	23	could	could	AUX
ftr-492	1019	24	revoke	revoke	VERB
ftr-492	1019	25	the	the	DET
ftr-492	1019	26	trust	trust	NOUN
ftr-492	1019	27	)	)	PUNCT
ftr-492	1019	28	.	.	PUNCT
ftr-492	1020	1	158	158	X
ftr-492	1020	2	.	.	PUNCT
ftr-492	1021	1	see	see	VERB
ftr-492	1021	2	,	,	PUNCT
ftr-492	1021	3	e.g.	e.g.	ADV
ftr-492	1021	4	,	,	PUNCT
ftr-492	1021	5	priv	priv	PROPN
ftr-492	1021	6	.	.	PUNCT
ftr-492	1022	1	let	let	VERB
ftr-492	1022	2	.	.	PUNCT
ftr-492	1023	1	rul	rul	NOUN
ftr-492	1023	2	.	.	PUNCT
ftr-492	1024	1	9237021	9237021	NUM
ftr-492	1024	2	(	(	PUNCT
ftr-492	1024	3	june	june	PROPN
ftr-492	1024	4	12	12	NUM
ftr-492	1024	5	,	,	PUNCT
ftr-492	1024	6	1992	1992	NUM
ftr-492	1024	7	)	)	PUNCT
ftr-492	1024	8	(	(	PUNCT
ftr-492	1024	9	socidt6	socidt6	PROPN
ftr-492	1024	10	en	en	PROPN
ftr-492	1024	11	nom	nom	PROPN
ftr-492	1024	12	collectif	collectif	PROPN
ftr-492	1024	13	between	between	ADP
ftr-492	1024	14	sister	sister	NOUN
ftr-492	1024	15	companies	company	NOUN
ftr-492	1024	16	classified	classify	VERB
ftr-492	1024	17	as	as	ADP
ftr-492	1024	18	a	a	DET
ftr-492	1024	19	partnership	partnership	NOUN
ftr-492	1024	20	based	base	VERB
ftr-492	1024	21	on	on	ADP
ftr-492	1024	22	the	the	DET
ftr-492	1024	23	absence	absence	NOUN
ftr-492	1024	24	of	of	ADP
ftr-492	1024	25	continuity	continuity	NOUN
ftr-492	1024	26	of	of	ADP
ftr-492	1024	27	life	life	NOUN
ftr-492	1024	28	and	and	CCONJ
ftr-492	1024	29	limited	limited	ADJ
ftr-492	1024	30	liability	liability	NOUN
ftr-492	1024	31	without	without	ADP
ftr-492	1024	32	mentioning	mention	VERB
ftr-492	1024	33	revenue	revenue	NOUN
ftr-492	1024	34	ruling	rule	VERB
ftr-492	1024	35	77	77	NUM
ftr-492	1024	36	-	-	SYM
ftr-492	1024	37	214	214	NUM
ftr-492	1024	38	or	or	CCONJ
ftr-492	1024	39	discussing	discuss	VERB
ftr-492	1024	40	free	free	ADJ
ftr-492	1024	41	transferability	transferability	NOUN
ftr-492	1024	42	)	)	PUNCT
ftr-492	1024	43	;	;	PUNCT
ftr-492	1025	1	priv	priv	PROPN
ftr-492	1025	2	.	.	PUNCT
ftr-492	1026	1	let	let	VERB
ftr-492	1026	2	.	.	PUNCT
ftr-492	1027	1	rul	rul	NOUN
ftr-492	1027	2	.	.	PROPN
ftr-492	1027	3	9131057	9131057	NUM
ftr-492	1027	4	(	(	PUNCT
ftr-492	1027	5	may	may	PROPN
ftr-492	1027	6	8	8	NUM
ftr-492	1027	7	,	,	PUNCT
ftr-492	1027	8	1991	1991	NUM
ftr-492	1027	9	)	)	PUNCT
ftr-492	1027	10	(	(	PUNCT
ftr-492	1027	11	same	same	ADJ
ftr-492	1027	12	for	for	ADP
ftr-492	1027	13	a	a	DET
ftr-492	1027	14	soci6t6	soci6t6	PROPN
ftr-492	1027	15	en	en	X
ftr-492	1027	16	nom	nom	PROPN
ftr-492	1027	17	collectif	collectif	PROPN
ftr-492	1027	18	between	between	ADP
ftr-492	1027	19	sister	sister	NOUN
ftr-492	1027	20	companies	company	NOUN
ftr-492	1027	21	)	)	PUNCT
ftr-492	1027	22	;	;	PUNCT
ftr-492	1028	1	priv	priv	PROPN
ftr-492	1028	2	.	.	PUNCT
ftr-492	1029	1	let	let	VERB
ftr-492	1029	2	.	.	PUNCT
ftr-492	1030	1	rul	rul	NOUN
ftr-492	1030	2	.	.	PUNCT
ftr-492	1030	3	9122074	9122074	NUM
ftr-492	1030	4	(	(	PUNCT
ftr-492	1030	5	mar	mar	PROPN
ftr-492	1030	6	.	.	PROPN
ftr-492	1030	7	6	6	NUM
ftr-492	1030	8	,	,	PUNCT
ftr-492	1030	9	1991	1991	NUM
ftr-492	1030	10	)	)	PUNCT
ftr-492	1030	11	(	(	PUNCT
ftr-492	1030	12	same	same	ADJ
ftr-492	1030	13	for	for	ADP
ftr-492	1030	14	a	a	DET
ftr-492	1030	15	socidt6	socidt6	PROPN
ftr-492	1030	16	en	en	PROPN
ftr-492	1030	17	nom	nom	PROPN
ftr-492	1030	18	collectif	collectif	PROPN
ftr-492	1030	19	between	between	ADP
ftr-492	1030	20	sister	sister	NOUN
ftr-492	1030	21	companies	company	NOUN
ftr-492	1030	22	organized	organize	VERB
ftr-492	1030	23	in	in	ADP
ftr-492	1030	24	an	an	DET
ftr-492	1030	25	undisclosed	undisclosed	ADJ
ftr-492	1030	26	country	country	NOUN
ftr-492	1030	27	)	)	PUNCT
ftr-492	1030	28	;	;	PUNCT
ftr-492	1031	1	priv	priv	PROPN
ftr-492	1031	2	.	.	PUNCT
ftr-492	1032	1	let	let	VERB
ftr-492	1032	2	.	.	PUNCT
ftr-492	1033	1	rul	rul	NOUN
ftr-492	1033	2	.	.	PUNCT
ftr-492	1033	3	9103033	9103033	NUM
ftr-492	1033	4	(	(	PUNCT
ftr-492	1033	5	oct	oct	PROPN
ftr-492	1033	6	.	.	PROPN
ftr-492	1033	7	23	23	NUM
ftr-492	1033	8	,	,	PUNCT
ftr-492	1033	9	1990	1990	NUM
ftr-492	1033	10	)	)	PUNCT
ftr-492	1033	11	(	(	PUNCT
ftr-492	1033	12	same	same	ADJ
ftr-492	1033	13	for	for	ADP
ftr-492	1033	14	a	a	DET
ftr-492	1033	15	soci6t6	soci6t6	PROPN
ftr-492	1033	16	en	en	X
ftr-492	1033	17	nom	nom	PROPN
ftr-492	1033	18	collectif	collectif	PROPN
ftr-492	1033	19	between	between	ADP
ftr-492	1033	20	parent	parent	NOUN
ftr-492	1033	21	and	and	CCONJ
ftr-492	1033	22	subsidiary	subsidiary	NOUN
ftr-492	1033	23	organized	organize	VERB
ftr-492	1033	24	in	in	ADP
ftr-492	1033	25	undisclosed	undisclosed	ADJ
ftr-492	1033	26	country	country	NOUN
ftr-492	1033	27	)	)	PUNCT
ftr-492	1033	28	;	;	PUNCT
ftr-492	1034	1	priv	priv	PROPN
ftr-492	1034	2	.	.	PUNCT
ftr-492	1035	1	let	let	VERB
ftr-492	1035	2	.	.	PUNCT
ftr-492	1036	1	rul	rul	NOUN
ftr-492	1036	2	.	.	PUNCT
ftr-492	1036	3	8512024	8512024	NUM
ftr-492	1036	4	(	(	PUNCT
ftr-492	1036	5	dec	dec	PROPN
ftr-492	1036	6	.	.	PROPN
ftr-492	1036	7	21	21	NUM
ftr-492	1036	8	,	,	PUNCT
ftr-492	1036	9	1984	1984	NUM
ftr-492	1036	10	)	)	PUNCT
ftr-492	1037	1	(	(	PUNCT
ftr-492	1037	2	foreign	foreign	ADJ
ftr-492	1037	3	partnership	partnership	NOUN
ftr-492	1037	4	organized	organize	VERB
ftr-492	1037	5	in	in	ADP
ftr-492	1037	6	undisclosed	undisclosed	ADJ
ftr-492	1037	7	country	country	NOUN
ftr-492	1037	8	treated	treat	VERB
ftr-492	1037	9	as	as	ADP
ftr-492	1037	10	a	a	DET
ftr-492	1037	11	partnership	partnership	NOUN
ftr-492	1037	12	based	base	VERB
ftr-492	1037	13	on	on	ADP
ftr-492	1037	14	the	the	DET
ftr-492	1037	15	absence	absence	NOUN
ftr-492	1037	16	of	of	ADP
ftr-492	1037	17	continuity	continuity	NOUN
ftr-492	1037	18	of	of	ADP
ftr-492	1037	19	life	life	NOUN
ftr-492	1037	20	and	and	CCONJ
ftr-492	1037	21	limited	limited	ADJ
ftr-492	1037	22	liability	liability	NOUN
ftr-492	1037	23	without	without	ADP
ftr-492	1037	24	mentioning	mention	VERB
ftr-492	1037	25	revenue	revenue	NOUN
ftr-492	1037	26	ruling	rule	VERB
ftr-492	1037	27	77	77	NUM
ftr-492	1037	28	-	-	SYM
ftr-492	1037	29	214	214	NUM
ftr-492	1037	30	or	or	CCONJ
ftr-492	1037	31	discussing	discuss	VERB
ftr-492	1037	32	free	free	ADJ
ftr-492	1037	33	[	[	X
ftr-492	1037	34	vol	vol	NOUN
ftr-492	1037	35	1:4	1:4	NUM
ftr-492	1037	36	lingering	linger	VERB
ftr-492	1037	37	partnership	partnership	NOUN
ftr-492	1037	38	classification	classification	NOUN
ftr-492	1037	39	issues	issue	NOUN
ftr-492	1037	40	in	in	ADP
ftr-492	1037	41	revenue	revenue	NOUN
ftr-492	1037	42	ruling	rule	VERB
ftr-492	1037	43	93	93	NUM
ftr-492	1037	44	-	-	SYM
ftr-492	1037	45	4,'59	4,'59	NUM
ftr-492	1037	46	the	the	DET
ftr-492	1037	47	service	service	NOUN
ftr-492	1037	48	purported	purport	VERB
ftr-492	1037	49	to	to	PART
ftr-492	1037	50	eliminate	eliminate	VERB
ftr-492	1037	51	the	the	DET
ftr-492	1037	52	lack	lack	NOUN
ftr-492	1037	53	of	of	ADP
ftr-492	1037	54	"	"	PUNCT
ftr-492	1037	55	separate	separate	ADJ
ftr-492	1037	56	interests	interest	NOUN
ftr-492	1037	57	"	"	PUNCT
ftr-492	1037	58	concern	concern	NOUN
ftr-492	1037	59	with	with	ADP
ftr-492	1037	60	respect	respect	NOUN
ftr-492	1037	61	to	to	ADP
ftr-492	1037	62	continuity	continuity	NOUN
ftr-492	1037	63	of	of	ADP
ftr-492	1037	64	life	life	NOUN
ftr-492	1037	65	.	.	PUNCT
ftr-492	1038	1	as	as	SCONJ
ftr-492	1038	2	noted	note	VERB
ftr-492	1038	3	earlier	early	ADV
ftr-492	1038	4	,	,	PUNCT
ftr-492	1038	5	160	160	NUM
ftr-492	1038	6	revenue	revenue	NOUN
ftr-492	1038	7	ruling	rule	VERB
ftr-492	1038	8	93	93	NUM
ftr-492	1038	9	-	-	SYM
ftr-492	1038	10	4	4	NUM
ftr-492	1038	11	reconsidered	reconsider	VERB
ftr-492	1038	12	the	the	DET
ftr-492	1038	13	service	service	NOUN
ftr-492	1038	14	's	's	PART
ftr-492	1038	15	treatment	treatment	NOUN
ftr-492	1038	16	of	of	ADP
ftr-492	1038	17	the	the	DET
ftr-492	1038	18	gmbh	gmbh	NOUN
ftr-492	1038	19	at	at	ADP
ftr-492	1038	20	issue	issue	NOUN
ftr-492	1038	21	in	in	ADP
ftr-492	1038	22	revenue	revenue	NOUN
ftr-492	1038	23	ruling	rule	VERB
ftr-492	1038	24	77	77	NUM
ftr-492	1038	25	-	-	SYM
ftr-492	1038	26	214	214	NUM
ftr-492	1038	27	.	.	PUNCT
ftr-492	1039	1	without	without	ADP
ftr-492	1039	2	any	any	DET
ftr-492	1039	3	explanation	explanation	NOUN
ftr-492	1039	4	,	,	PUNCT
ftr-492	1039	5	it	it	PRON
ftr-492	1039	6	proclaims	proclaim	VERB
ftr-492	1039	7	that	that	SCONJ
ftr-492	1039	8	"	"	PUNCT
ftr-492	1039	9	the	the	DET
ftr-492	1039	10	presence	presence	NOUN
ftr-492	1039	11	of	of	ADP
ftr-492	1039	12	separate	separate	ADJ
ftr-492	1039	13	interests	interest	NOUN
ftr-492	1039	14	is	be	AUX
ftr-492	1039	15	not	not	PART
ftr-492	1039	16	relevant	relevant	ADJ
ftr-492	1039	17	to	to	ADP
ftr-492	1039	18	the	the	DET
ftr-492	1039	19	determination	determination	NOUN
ftr-492	1039	20	of	of	ADP
ftr-492	1039	21	whether	whether	SCONJ
ftr-492	1039	22	an	an	DET
ftr-492	1039	23	entity	entity	NOUN
ftr-492	1039	24	possesses	possess	VERB
ftr-492	1039	25	continuity	continuity	NOUN
ftr-492	1039	26	of	of	ADP
ftr-492	1039	27	life	life	NOUN
ftr-492	1039	28	.	.	PUNCT
ftr-492	1039	29	"	"	PUNCT
ftr-492	1039	30	''	''	PUNCT
ftr-492	1039	31	it	it	PRON
ftr-492	1039	32	then	then	ADV
ftr-492	1039	33	concludes	conclude	VERB
ftr-492	1039	34	that	that	SCONJ
ftr-492	1039	35	the	the	DET
ftr-492	1039	36	gmbh	gmbh	NOUN
ftr-492	1039	37	at	at	ADP
ftr-492	1039	38	issue	issue	NOUN
ftr-492	1039	39	should	should	AUX
ftr-492	1039	40	have	have	AUX
ftr-492	1039	41	been	be	AUX
ftr-492	1039	42	treated	treat	VERB
ftr-492	1039	43	as	as	ADP
ftr-492	1039	44	a	a	DET
ftr-492	1039	45	partnership	partnership	NOUN
ftr-492	1039	46	,	,	PUNCT
ftr-492	1039	47	since	since	SCONJ
ftr-492	1039	48	the	the	DET
ftr-492	1039	49	memorandum	memorandum	NOUN
ftr-492	1039	50	of	of	ADP
ftr-492	1039	51	understanding	understanding	NOUN
ftr-492	1039	52	provided	provide	VERB
ftr-492	1039	53	for	for	ADP
ftr-492	1039	54	dissolution	dissolution	NOUN
ftr-492	1039	55	upon	upon	SCONJ
ftr-492	1039	56	the	the	DET
ftr-492	1039	57	bankruptcy	bankruptcy	NOUN
ftr-492	1039	58	of	of	ADP
ftr-492	1039	59	either	either	DET
ftr-492	1039	60	member	member	NOUN
ftr-492	1039	61	(	(	PUNCT
ftr-492	1039	62	which	which	PRON
ftr-492	1039	63	would	would	AUX
ftr-492	1039	64	occur	occur	VERB
ftr-492	1039	65	automatically	automatically	ADV
ftr-492	1039	66	under	under	ADP
ftr-492	1039	67	german	german	ADJ
ftr-492	1039	68	law	law	NOUN
ftr-492	1039	69	without	without	ADP
ftr-492	1039	70	any	any	DET
ftr-492	1039	71	further	further	ADJ
ftr-492	1039	72	action	action	NOUN
ftr-492	1039	73	by	by	ADP
ftr-492	1039	74	the	the	DET
ftr-492	1039	75	members	member	NOUN
ftr-492	1039	76	)	)	PUNCT
ftr-492	1039	77	.	.	PUNCT
ftr-492	1040	1	although	although	SCONJ
ftr-492	1040	2	the	the	DET
ftr-492	1040	3	sweeping	sweeping	ADJ
ftr-492	1040	4	language	language	NOUN
ftr-492	1040	5	in	in	ADP
ftr-492	1040	6	revenue	revenue	NOUN
ftr-492	1040	7	ruling	rule	VERB
ftr-492	1040	8	93	93	NUM
ftr-492	1040	9	-	-	SYM
ftr-492	1040	10	4	4	NUM
ftr-492	1040	11	would	would	AUX
ftr-492	1040	12	seem	seem	VERB
ftr-492	1040	13	to	to	PART
ftr-492	1040	14	put	put	VERB
ftr-492	1040	15	this	this	DET
ftr-492	1040	16	continuity	continuity	NOUN
ftr-492	1040	17	of	of	ADP
ftr-492	1040	18	life	life	NOUN
ftr-492	1040	19	issue	issue	NOUN
ftr-492	1040	20	to	to	ADP
ftr-492	1040	21	bed	bed	NOUN
ftr-492	1040	22	,	,	PUNCT
ftr-492	1040	23	two	two	NUM
ftr-492	1040	24	concerns	concern	NOUN
ftr-492	1040	25	still	still	ADV
ftr-492	1040	26	remain	remain	VERB
ftr-492	1040	27	.	.	PUNCT
ftr-492	1041	1	the	the	DET
ftr-492	1041	2	fu	fu	PROPN
ftr-492	1041	3	-	-	PUNCT
ftr-492	1041	4	st	st	PROPN
ftr-492	1041	5	concern	concern	NOUN
ftr-492	1041	6	is	be	AUX
ftr-492	1041	7	whether	whether	SCONJ
ftr-492	1041	8	revenue	revenue	NOUN
ftr-492	1041	9	ruling	rule	VERB
ftr-492	1041	10	93	93	NUM
ftr-492	1041	11	-	-	SYM
ftr-492	1041	12	4	4	NUM
ftr-492	1041	13	's	's	PART
ftr-492	1041	14	rejection	rejection	NOUN
ftr-492	1041	15	of	of	ADP
ftr-492	1041	16	the	the	DET
ftr-492	1041	17	relevance	relevance	NOUN
ftr-492	1041	18	of	of	ADP
ftr-492	1041	19	separate	separate	ADJ
ftr-492	1041	20	interests	interest	NOUN
ftr-492	1041	21	applies	apply	VERB
ftr-492	1041	22	in	in	ADP
ftr-492	1041	23	situations	situation	NOUN
ftr-492	1041	24	where	where	SCONJ
ftr-492	1041	25	the	the	DET
ftr-492	1041	26	dissolution	dissolution	NOUN
ftr-492	1041	27	of	of	ADP
ftr-492	1041	28	the	the	DET
ftr-492	1041	29	entity	entity	NOUN
ftr-492	1041	30	would	would	AUX
ftr-492	1041	31	not	not	PART
ftr-492	1041	32	happen	happen	VERB
ftr-492	1041	33	automatically	automatically	ADV
ftr-492	1041	34	under	under	ADP
ftr-492	1041	35	local	local	ADJ
ftr-492	1041	36	law	law	NOUN
ftr-492	1041	37	,	,	PUNCT
ftr-492	1041	38	but	but	CCONJ
ftr-492	1041	39	,	,	PUNCT
ftr-492	1041	40	rather	rather	ADV
ftr-492	1041	41	,	,	PUNCT
ftr-492	1041	42	would	would	AUX
ftr-492	1041	43	require	require	VERB
ftr-492	1041	44	the	the	DET
ftr-492	1041	45	affirmative	affirmative	ADJ
ftr-492	1041	46	action	action	NOUN
ftr-492	1041	47	of	of	ADP
ftr-492	1041	48	one	one	NUM
ftr-492	1041	49	or	or	CCONJ
ftr-492	1041	50	more	more	ADJ
ftr-492	1041	51	of	of	ADP
ftr-492	1041	52	the	the	DET
ftr-492	1041	53	members	member	NOUN
ftr-492	1041	54	.	.	PUNCT
ftr-492	1042	1	that	that	PRON
ftr-492	1042	2	could	could	AUX
ftr-492	1042	3	be	be	AUX
ftr-492	1042	4	the	the	DET
ftr-492	1042	5	case	case	NOUN
ftr-492	1042	6	,	,	PUNCT
ftr-492	1042	7	for	for	ADP
ftr-492	1042	8	example	example	NOUN
ftr-492	1042	9	,	,	PUNCT
ftr-492	1042	10	with	with	ADP
ftr-492	1042	11	a	a	DET
ftr-492	1042	12	partnership	partnership	NOUN
ftr-492	1042	13	organized	organize	VERB
ftr-492	1042	14	under	under	ADP
ftr-492	1042	15	a	a	DET
ftr-492	1042	16	non	non	ADJ
ftr-492	1042	17	-	-	ADJ
ftr-492	1042	18	uniform	uniform	ADJ
ftr-492	1042	19	act	act	PROPN
ftr-492	1042	20	statute	statute	NOUN
ftr-492	1042	21	that	that	PRON
ftr-492	1042	22	did	do	AUX
ftr-492	1042	23	not	not	PART
ftr-492	1042	24	provide	provide	VERB
ftr-492	1042	25	for	for	ADP
ftr-492	1042	26	the	the	DET
ftr-492	1042	27	automatic	automatic	ADJ
ftr-492	1042	28	dissolution	dissolution	NOUN
ftr-492	1042	29	or	or	CCONJ
ftr-492	1042	30	with	with	ADP
ftr-492	1042	31	an	an	DET
ftr-492	1042	32	entity	entity	NOUN
ftr-492	1042	33	such	such	ADJ
ftr-492	1042	34	as	as	ADP
ftr-492	1042	35	a	a	DET
ftr-492	1042	36	trust	trust	NOUN
ftr-492	1042	37	where	where	SCONJ
ftr-492	1042	38	the	the	DET
ftr-492	1042	39	dissolution	dissolution	NOUN
ftr-492	1042	40	is	be	AUX
ftr-492	1042	41	required	require	VERB
ftr-492	1042	42	purely	purely	ADV
ftr-492	1042	43	as	as	ADP
ftr-492	1042	44	a	a	DET
ftr-492	1042	45	contractual	contractual	ADJ
ftr-492	1042	46	matter	matter	NOUN
ftr-492	1042	47	6"2	6"2	NUM
ftr-492	1042	48	in	in	ADP
ftr-492	1042	49	such	such	ADJ
ftr-492	1042	50	cases	case	NOUN
ftr-492	1042	51	,	,	PUNCT
ftr-492	1042	52	the	the	DET
ftr-492	1042	53	occurrence	occurrence	NOUN
ftr-492	1042	54	of	of	ADP
ftr-492	1042	55	a	a	DET
ftr-492	1042	56	dissolution	dissolution	ADJ
ftr-492	1042	57	event	event	NOUN
ftr-492	1042	58	would	would	AUX
ftr-492	1042	59	have	have	VERB
ftr-492	1042	60	absolutely	absolutely	ADV
ftr-492	1042	61	no	no	PRON
ftr-492	1042	62	consequence	consequence	NOUN
ftr-492	1042	63	at	at	ADP
ftr-492	1042	64	the	the	DET
ftr-492	1042	65	entity	entity	NOUN
ftr-492	1042	66	level	level	NOUN
ftr-492	1042	67	,	,	PUNCT
ftr-492	1042	68	unless	unless	SCONJ
ftr-492	1042	69	a	a	DET
ftr-492	1042	70	member	member	NOUN
ftr-492	1042	71	enforced	enforce	VERB
ftr-492	1042	72	the	the	DET
ftr-492	1042	73	dissolution	dissolution	NOUN
ftr-492	1042	74	provision	provision	NOUN
ftr-492	1042	75	.	.	PUNCT
ftr-492	1043	1	since	since	SCONJ
ftr-492	1043	2	the	the	DET
ftr-492	1043	3	affiliated	affiliate	VERB
ftr-492	1043	4	partners	partner	NOUN
ftr-492	1043	5	presumably	presumably	ADV
ftr-492	1043	6	would	would	AUX
ftr-492	1043	7	choose	choose	VERB
ftr-492	1043	8	not	not	PART
ftr-492	1043	9	to	to	PART
ftr-492	1043	10	enforce	enforce	VERB
ftr-492	1043	11	the	the	DET
ftr-492	1043	12	dissolution	dissolution	NOUN
ftr-492	1043	13	provision	provision	NOUN
ftr-492	1043	14	upon	upon	SCONJ
ftr-492	1043	15	the	the	DET
ftr-492	1043	16	occurrence	occurrence	NOUN
ftr-492	1043	17	of	of	ADP
ftr-492	1043	18	a	a	DET
ftr-492	1043	19	dissolution	dissolution	ADJ
ftr-492	1043	20	event	event	NOUN
ftr-492	1043	21	,	,	PUNCT
ftr-492	1043	22	the	the	DET
ftr-492	1043	23	dissolution	dissolution	NOUN
ftr-492	1043	24	provision	provision	NOUN
ftr-492	1043	25	would	would	AUX
ftr-492	1043	26	have	have	VERB
ftr-492	1043	27	no	no	DET
ftr-492	1043	28	substance	substance	NOUN
ftr-492	1043	29	.	.	PUNCT
ftr-492	1044	1	"	"	PUNCT
ftr-492	1044	2	'	'	PUNCT
ftr-492	1044	3	hence	hence	ADV
ftr-492	1044	4	,	,	PUNCT
ftr-492	1044	5	in	in	ADP
ftr-492	1044	6	the	the	DET
ftr-492	1044	7	face	face	NOUN
ftr-492	1044	8	of	of	ADP
ftr-492	1044	9	the	the	DET
ftr-492	1044	10	service	service	NOUN
ftr-492	1044	11	's	's	PART
ftr-492	1044	12	reaffirmation	reaffirmation	NOUN
ftr-492	1044	13	of	of	ADP
ftr-492	1044	14	the	the	DET
ftr-492	1044	15	lack	lack	NOUN
ftr-492	1044	16	of	of	ADP
ftr-492	1044	17	separate	separate	ADJ
ftr-492	1044	18	interests	interest	NOUN
ftr-492	1044	19	theory	theory	NOUN
ftr-492	1044	20	for	for	ADP
ftr-492	1044	21	free	free	ADJ
ftr-492	1044	22	transferability	transferability	NOUN
ftr-492	1044	23	)	)	PUNCT
ftr-492	1044	24	;	;	PUNCT
ftr-492	1044	25	priv	priv	PROPN
ftr-492	1044	26	.	.	PUNCT
ftr-492	1045	1	let	let	VERB
ftr-492	1045	2	.	.	PUNCT
ftr-492	1046	1	rul	rul	NOUN
ftr-492	1046	2	.	.	PUNCT
ftr-492	1046	3	8243193	8243193	NUM
ftr-492	1046	4	(	(	PUNCT
ftr-492	1046	5	july	july	PROPN
ftr-492	1046	6	29	29	NUM
ftr-492	1046	7	,	,	PUNCT
ftr-492	1046	8	1982	1982	NUM
ftr-492	1046	9	)	)	PUNCT
ftr-492	1046	10	(	(	PUNCT
ftr-492	1046	11	german	german	ADJ
ftr-492	1046	12	offence	offence	NOUN
ftr-492	1046	13	handelsgeselilschaft	handelsgeselilschaft	NOUN
ftr-492	1046	14	between	between	ADP
ftr-492	1046	15	sister	sister	NOUN
ftr-492	1046	16	companies	company	NOUN
ftr-492	1046	17	classified	classify	VERB
ftr-492	1046	18	as	as	ADP
ftr-492	1046	19	a	a	DET
ftr-492	1046	20	partnership	partnership	NOUN
ftr-492	1046	21	based	base	VERB
ftr-492	1046	22	on	on	ADP
ftr-492	1046	23	the	the	DET
ftr-492	1046	24	absence	absence	NOUN
ftr-492	1046	25	of	of	ADP
ftr-492	1046	26	limited	limited	ADJ
ftr-492	1046	27	liability	liability	NOUN
ftr-492	1046	28	,	,	PUNCT
ftr-492	1046	29	continuity	continuity	NOUN
ftr-492	1046	30	of	of	ADP
ftr-492	1046	31	life	life	NOUN
ftr-492	1046	32	and	and	CCONJ
ftr-492	1046	33	centralized	centralized	ADJ
ftr-492	1046	34	management	management	NOUN
ftr-492	1046	35	without	without	ADP
ftr-492	1046	36	mentioning	mention	VERB
ftr-492	1046	37	revenue	revenue	NOUN
ftr-492	1046	38	ruling	rule	VERB
ftr-492	1046	39	77	77	NUM
ftr-492	1046	40	-	-	SYM
ftr-492	1046	41	214	214	NUM
ftr-492	1046	42	or	or	CCONJ
ftr-492	1046	43	discussing	discuss	VERB
ftr-492	1046	44	free	free	ADJ
ftr-492	1046	45	transferability	transferability	NOUN
ftr-492	1046	46	)	)	PUNCT
ftr-492	1046	47	;	;	PUNCT
ftr-492	1047	1	priv	priv	PROPN
ftr-492	1047	2	.	.	PUNCT
ftr-492	1048	1	let	let	VERB
ftr-492	1048	2	.	.	PUNCT
ftr-492	1049	1	rul	rul	NOUN
ftr-492	1049	2	.	.	PROPN
ftr-492	1049	3	8222012	8222012	NUM
ftr-492	1049	4	(	(	PUNCT
ftr-492	1049	5	feb	feb	PROPN
ftr-492	1049	6	.	.	PROPN
ftr-492	1049	7	25	25	NUM
ftr-492	1049	8	.	.	NOUN
ftr-492	1049	9	1982	1982	NUM
ftr-492	1049	10	)	)	PUNCT
ftr-492	1049	11	(	(	PUNCT
ftr-492	1049	12	foreign	foreign	ADJ
ftr-492	1049	13	partnership	partnership	NOUN
ftr-492	1049	14	organized	organize	VERB
ftr-492	1049	15	in	in	ADP
ftr-492	1049	16	undisclosed	undisclosed	ADJ
ftr-492	1049	17	country	country	NOUN
ftr-492	1049	18	classified	classify	VERB
ftr-492	1049	19	as	as	ADP
ftr-492	1049	20	a	a	DET
ftr-492	1049	21	partnership	partnership	NOUN
ftr-492	1049	22	based	base	VERB
ftr-492	1049	23	on	on	ADP
ftr-492	1049	24	the	the	DET
ftr-492	1049	25	absence	absence	NOUN
ftr-492	1049	26	of	of	ADP
ftr-492	1049	27	continuity	continuity	NOUN
ftr-492	1049	28	of	of	ADP
ftr-492	1049	29	life	life	NOUN
ftr-492	1049	30	and	and	CCONJ
ftr-492	1049	31	limited	limited	ADJ
ftr-492	1049	32	liability	liability	NOUN
ftr-492	1049	33	without	without	ADP
ftr-492	1049	34	mentioning	mention	VERB
ftr-492	1049	35	revenue	revenue	NOUN
ftr-492	1049	36	ruling	rule	VERB
ftr-492	1049	37	77	77	NUM
ftr-492	1049	38	-	-	SYM
ftr-492	1049	39	214	214	NUM
ftr-492	1049	40	or	or	CCONJ
ftr-492	1049	41	discussing	discuss	VERB
ftr-492	1049	42	free	free	ADJ
ftr-492	1049	43	transferability	transferability	NOUN
ftr-492	1049	44	)	)	PUNCT
ftr-492	1049	45	;	;	PUNCT
ftr-492	1050	1	priv	priv	PROPN
ftr-492	1050	2	.	.	PUNCT
ftr-492	1051	1	let	let	VERB
ftr-492	1051	2	.	.	PUNCT
ftr-492	1052	1	rul	rul	NOUN
ftr-492	1052	2	.	.	PUNCT
ftr-492	1053	1	7934096	7934096	NUM
ftr-492	1053	2	(	(	PUNCT
ftr-492	1053	3	may	may	AUX
ftr-492	1053	4	24	24	NUM
ftr-492	1053	5	,	,	PUNCT
ftr-492	1053	6	1979	1979	NUM
ftr-492	1053	7	)	)	PUNCT
ftr-492	1053	8	(	(	PUNCT
ftr-492	1053	9	same	same	ADJ
ftr-492	1053	10	for	for	ADP
ftr-492	1053	11	a	a	DET
ftr-492	1053	12	french	french	ADJ
ftr-492	1053	13	societe	societe	NOUN
ftr-492	1053	14	en	en	PROPN
ftr-492	1053	15	nom	nom	PROPN
ftr-492	1053	16	collectif	collectif	PROPN
ftr-492	1053	17	between	between	ADP
ftr-492	1053	18	sister	sister	NOUN
ftr-492	1053	19	companies	company	NOUN
ftr-492	1053	20	)	)	PUNCT
ftr-492	1053	21	.	.	PUNCT
ftr-492	1054	1	159	159	NUM
ftr-492	1054	2	.	.	X
ftr-492	1054	3	1993	1993	NUM
ftr-492	1054	4	-	-	SYM
ftr-492	1054	5	3	3	NUM
ftr-492	1054	6	i.r.b	i.r.b	NOUN
ftr-492	1054	7	.	.	PUNCT
ftr-492	1054	8	5	5	NUM
ftr-492	1054	9	(	(	PUNCT
ftr-492	1054	10	jan	jan	PROPN
ftr-492	1054	11	.	.	PROPN
ftr-492	1054	12	19	19	NUM
ftr-492	1054	13	)	)	PUNCT
ftr-492	1054	14	.	.	PUNCT
ftr-492	1055	1	160	160	NUM
ftr-492	1055	2	.	.	PUNCT
ftr-492	1055	3	see	see	VERB
ftr-492	1055	4	supra	supra	ADJ
ftr-492	1055	5	text	text	NOUN
ftr-492	1055	6	accompanying	accompanying	ADJ
ftr-492	1055	7	notes	note	NOUN
ftr-492	1055	8	111	111	NUM
ftr-492	1055	9	-	-	SYM
ftr-492	1055	10	13	13	NUM
ftr-492	1055	11	.	.	X
ftr-492	1055	12	161	161	NUM
ftr-492	1055	13	.	.	PUNCT
ftr-492	1056	1	rev	rev	PROPN
ftr-492	1056	2	.	.	PUNCT
ftr-492	1057	1	rul	rul	PROPN
ftr-492	1057	2	.	.	PUNCT
ftr-492	1058	1	93	93	NUM
ftr-492	1058	2	-	-	SYM
ftr-492	1058	3	4	4	NUM
ftr-492	1058	4	,	,	PUNCT
ftr-492	1058	5	1993	1993	NUM
ftr-492	1058	6	-	-	SYM
ftr-492	1058	7	3	3	NUM
ftr-492	1058	8	i.r.b	i.r.b	NOUN
ftr-492	1058	9	.	.	PUNCT
ftr-492	1058	10	5	5	NUM
ftr-492	1058	11	(	(	PUNCT
ftr-492	1058	12	jan	jan	PROPN
ftr-492	1058	13	.	.	PROPN
ftr-492	1058	14	19	19	NUM
ftr-492	1058	15	)	)	PUNCT
ftr-492	1058	16	.	.	PUNCT
ftr-492	1059	1	as	as	SCONJ
ftr-492	1059	2	indicated	indicate	VERB
ftr-492	1059	3	,	,	PUNCT
ftr-492	1059	4	supra	supra	ADJ
ftr-492	1059	5	text	text	NOUN
ftr-492	1059	6	accompanying	accompanying	ADJ
ftr-492	1059	7	notes	note	NOUN
ftr-492	1059	8	111	111	NUM
ftr-492	1059	9	-	-	SYM
ftr-492	1059	10	13	13	NUM
ftr-492	1059	11	,	,	PUNCT
ftr-492	1059	12	revenue	revenue	NOUN
ftr-492	1059	13	ruling	rule	VERB
ftr-492	1059	14	93	93	NUM
ftr-492	1059	15	-	-	SYM
ftr-492	1059	16	4	4	NUM
ftr-492	1059	17	preserves	preserve	VERB
ftr-492	1059	18	the	the	DET
ftr-492	1059	19	lack	lack	NOUN
ftr-492	1059	20	of	of	ADP
ftr-492	1059	21	"	"	PUNCT
ftr-492	1059	22	separate	separate	ADJ
ftr-492	1059	23	interests	interest	NOUN
ftr-492	1059	24	"	"	PUNCT
ftr-492	1059	25	theory	theory	NOUN
ftr-492	1059	26	for	for	ADP
ftr-492	1059	27	free	free	ADJ
ftr-492	1059	28	transferability	transferability	NOUN
ftr-492	1059	29	purposes	purpose	NOUN
ftr-492	1059	30	.	.	PUNCT
ftr-492	1060	1	162	162	NUM
ftr-492	1060	2	.	.	PUNCT
ftr-492	1061	1	the	the	DET
ftr-492	1061	2	trust	trust	NOUN
ftr-492	1061	3	case	case	NOUN
ftr-492	1061	4	is	be	AUX
ftr-492	1061	5	discussed	discuss	VERB
ftr-492	1061	6	in	in	ADP
ftr-492	1061	7	more	more	ADJ
ftr-492	1061	8	detail	detail	NOUN
ftr-492	1061	9	infra	infra	NOUN
ftr-492	1061	10	at	at	ADP
ftr-492	1061	11	part	part	NOUN
ftr-492	1061	12	vii(c	vii(c	PROPN
ftr-492	1061	13	)	)	PUNCT
ftr-492	1061	14	.	.	PUNCT
ftr-492	1062	1	163	163	NUM
ftr-492	1062	2	.	.	PUNCT
ftr-492	1063	1	this	this	PRON
ftr-492	1063	2	was	be	AUX
ftr-492	1063	3	the	the	DET
ftr-492	1063	4	service	service	NOUN
ftr-492	1063	5	's	's	PART
ftr-492	1063	6	reasoning	reasoning	NOUN
ftr-492	1063	7	on	on	ADP
ftr-492	1063	8	the	the	DET
ftr-492	1063	9	continuity	continuity	NOUN
ftr-492	1063	10	of	of	ADP
ftr-492	1063	11	life	life	NOUN
ftr-492	1063	12	issue	issue	NOUN
ftr-492	1063	13	in	in	ADP
ftr-492	1063	14	revenue	revenue	NOUN
ftr-492	1063	15	ruling	rule	VERB
ftr-492	1063	16	77	77	NUM
ftr-492	1063	17	-	-	SYM
ftr-492	1063	18	214	214	NUM
ftr-492	1063	19	,	,	PUNCT
ftr-492	1063	20	1977	1977	NUM
ftr-492	1063	21	-	-	SYM
ftr-492	1063	22	1	1	NUM
ftr-492	1063	23	c.b	c.b	PROPN
ftr-492	1063	24	.	.	PROPN
ftr-492	1063	25	408	408	NUM
ftr-492	1063	26	.	.	PUNCT
ftr-492	1064	1	revenue	revenue	NOUN
ftr-492	1064	2	ruling	rule	VERB
ftr-492	1064	3	934	934	NUM
ftr-492	1064	4	,	,	PUNCT
ftr-492	1064	5	1993	1993	NUM
ftr-492	1064	6	-	-	SYM
ftr-492	1064	7	3	3	NUM
ftr-492	1064	8	i.r.b	i.r.b	NOUN
ftr-492	1064	9	.	.	PUNCT
ftr-492	1065	1	5	5	NUM
ftr-492	1065	2	(	(	PUNCT
ftr-492	1065	3	jan	jan	PROPN
ftr-492	1065	4	19	19	NUM
ftr-492	1065	5	)	)	PUNCT
ftr-492	1065	6	.	.	PUNCT
ftr-492	1066	1	simply	simply	ADV
ftr-492	1066	2	recognizes	recognize	VERB
ftr-492	1066	3	that	that	SCONJ
ftr-492	1066	4	"	"	PUNCT
ftr-492	1066	5	separate	separate	ADJ
ftr-492	1066	6	interests	interest	NOUN
ftr-492	1066	7	"	"	PUNCT
ftr-492	1066	8	were	be	AUX
ftr-492	1066	9	not	not	PART
ftr-492	1066	10	necessary	necessary	ADJ
ftr-492	1066	11	for	for	SCONJ
ftr-492	1066	12	the	the	DET
ftr-492	1066	13	dissolution	dissolution	NOUN
ftr-492	1066	14	provision	provision	NOUN
ftr-492	1066	15	to	to	PART
ftr-492	1066	16	have	have	VERB
ftr-492	1066	17	significance	significance	NOUN
ftr-492	1066	18	under	under	ADP
ftr-492	1066	19	the	the	DET
ftr-492	1066	20	facts	fact	NOUN
ftr-492	1066	21	of	of	ADP
ftr-492	1066	22	that	that	DET
ftr-492	1066	23	ruling	ruling	NOUN
ftr-492	1066	24	,	,	PUNCT
ftr-492	1066	25	because	because	SCONJ
ftr-492	1066	26	the	the	DET
ftr-492	1066	27	gmbh	gmbh	NOUN
ftr-492	1066	28	would	would	AUX
ftr-492	1066	29	dissolve	dissolve	VERB
ftr-492	1066	30	automatically	automatically	ADV
ftr-492	1066	31	under	under	ADP
ftr-492	1066	32	german	german	ADJ
ftr-492	1066	33	law	law	NOUN
ftr-492	1066	34	upon	upon	SCONJ
ftr-492	1066	35	the	the	DET
ftr-492	1066	36	occurrence	occurrence	NOUN
ftr-492	1066	37	of	of	ADP
ftr-492	1066	38	a	a	DET
ftr-492	1066	39	dissolution	dissolution	ADJ
ftr-492	1066	40	event	event	NOUN
ftr-492	1066	41	.	.	PUNCT
ftr-492	1067	1	19931	19931	NUM
ftr-492	1067	2	florida	florida	PROPN
ftr-492	1067	3	tax	tax	PROPN
ftr-492	1067	4	review	review	NOUN
ftr-492	1067	5	transferability	transferability	NOUN
ftr-492	1067	6	of	of	ADP
ftr-492	1067	7	interests	interest	NOUN
ftr-492	1067	8	purposes	purpose	NOUN
ftr-492	1067	9	,	,	PUNCT
ftr-492	1067	10	it	it	PRON
ftr-492	1067	11	would	would	AUX
ftr-492	1067	12	not	not	PART
ftr-492	1067	13	seem	seem	VERB
ftr-492	1067	14	prudent	prudent	ADJ
ftr-492	1067	15	to	to	PART
ftr-492	1067	16	rely	rely	VERB
ftr-492	1067	17	on	on	ADP
ftr-492	1067	18	the	the	DET
ftr-492	1067	19	absence	absence	NOUN
ftr-492	1067	20	of	of	ADP
ftr-492	1067	21	continuity	continuity	NOUN
ftr-492	1067	22	of	of	ADP
ftr-492	1067	23	life	life	NOUN
ftr-492	1067	24	where	where	SCONJ
ftr-492	1067	25	the	the	DET
ftr-492	1067	26	dissolution	dissolution	NOUN
ftr-492	1067	27	provision	provision	NOUN
ftr-492	1067	28	is	be	AUX
ftr-492	1067	29	purely	purely	ADV
ftr-492	1067	30	a	a	DET
ftr-492	1067	31	contractual	contractual	ADJ
ftr-492	1067	32	matter	matter	NOUN
ftr-492	1067	33	or	or	CCONJ
ftr-492	1067	34	otherwise	otherwise	ADV
ftr-492	1067	35	requires	require	VERB
ftr-492	1067	36	the	the	DET
ftr-492	1067	37	affirmative	affirmative	ADJ
ftr-492	1067	38	action	action	NOUN
ftr-492	1067	39	of	of	ADP
ftr-492	1067	40	the	the	DET
ftr-492	1067	41	members	member	NOUN
ftr-492	1067	42	.	.	PUNCT
ftr-492	1068	1	the	the	DET
ftr-492	1068	2	second	second	ADJ
ftr-492	1068	3	concern	concern	NOUN
ftr-492	1068	4	is	be	AUX
ftr-492	1068	5	whether	whether	SCONJ
ftr-492	1068	6	a	a	DET
ftr-492	1068	7	partnership	partnership	NOUN
ftr-492	1068	8	with	with	ADP
ftr-492	1068	9	affiliated	affiliated	ADJ
ftr-492	1068	10	partners	partner	NOUN
ftr-492	1068	11	could	could	AUX
ftr-492	1068	12	be	be	AUX
ftr-492	1068	13	deemed	deem	VERB
ftr-492	1068	14	to	to	PART
ftr-492	1068	15	have	have	VERB
ftr-492	1068	16	continuity	continuity	NOUN
ftr-492	1068	17	of	of	ADP
ftr-492	1068	18	life	life	NOUN
ftr-492	1068	19	where	where	SCONJ
ftr-492	1068	20	there	there	PRON
ftr-492	1068	21	is	be	VERB
ftr-492	1068	22	automatic	automatic	ADJ
ftr-492	1068	23	dissolution	dissolution	NOUN
ftr-492	1068	24	under	under	ADP
ftr-492	1068	25	local	local	ADJ
ftr-492	1068	26	law	law	NOUN
ftr-492	1068	27	but	but	CCONJ
ftr-492	1068	28	the	the	DET
ftr-492	1068	29	partnership	partnership	NOUN
ftr-492	1068	30	agreement	agreement	NOUN
ftr-492	1068	31	contains	contain	VERB
ftr-492	1068	32	a	a	DET
ftr-492	1068	33	reconstitution	reconstitution	NOUN
ftr-492	1068	34	provision	provision	NOUN
ftr-492	1068	35	that	that	PRON
ftr-492	1068	36	would	would	AUX
ftr-492	1068	37	permit	permit	VERB
ftr-492	1068	38	continuation	continuation	NOUN
ftr-492	1068	39	of	of	ADP
ftr-492	1068	40	the	the	DET
ftr-492	1068	41	partnership	partnership	NOUN
ftr-492	1068	42	upon	upon	SCONJ
ftr-492	1068	43	the	the	DET
ftr-492	1068	44	occurrence	occurrence	NOUN
ftr-492	1068	45	of	of	ADP
ftr-492	1068	46	a	a	DET
ftr-492	1068	47	dissolution	dissolution	ADJ
ftr-492	1068	48	event	event	NOUN
ftr-492	1068	49	.	.	PUNCT
ftr-492	1069	1	since	since	SCONJ
ftr-492	1069	2	the	the	DET
ftr-492	1069	3	partners	partner	NOUN
ftr-492	1069	4	presumably	presumably	ADV
ftr-492	1069	5	would	would	AUX
ftr-492	1069	6	always	always	ADV
ftr-492	1069	7	vote	vote	VERB
ftr-492	1069	8	to	to	PART
ftr-492	1069	9	reconstitute	reconstitute	VERB
ftr-492	1069	10	,	,	PUNCT
ftr-492	1069	11	the	the	DET
ftr-492	1069	12	dissolution	dissolution	NOUN
ftr-492	1069	13	provision	provision	NOUN
ftr-492	1069	14	would	would	AUX
ftr-492	1069	15	not	not	PART
ftr-492	1069	16	really	really	ADV
ftr-492	1069	17	have	have	VERB
ftr-492	1069	18	any	any	DET
ftr-492	1069	19	substance	substance	NOUN
ftr-492	1069	20	,	,	PUNCT
ftr-492	1069	21	other	other	ADJ
ftr-492	1069	22	than	than	ADP
ftr-492	1069	23	the	the	DET
ftr-492	1069	24	nuisance	nuisance	NOUN
ftr-492	1069	25	of	of	ADP
ftr-492	1069	26	forcing	force	VERB
ftr-492	1069	27	an	an	DET
ftr-492	1069	28	affirmative	affirmative	ADJ
ftr-492	1069	29	vote	vote	NOUN
ftr-492	1069	30	to	to	PART
ftr-492	1069	31	continue	continue	VERB
ftr-492	1069	32	the	the	DET
ftr-492	1069	33	entity	entity	NOUN
ftr-492	1069	34	.	.	PUNCT
ftr-492	1070	1	in	in	ADP
ftr-492	1070	2	the	the	DET
ftr-492	1070	3	case	case	NOUN
ftr-492	1070	4	of	of	ADP
ftr-492	1070	5	a	a	DET
ftr-492	1070	6	uniform	uniform	ADJ
ftr-492	1070	7	act	act	PROPN
ftr-492	1070	8	partnership	partnership	PROPN
ftr-492	1070	9	,	,	PUNCT
ftr-492	1070	10	the	the	DET
ftr-492	1070	11	partnership	partnership	NOUN
ftr-492	1070	12	normally	normally	ADV
ftr-492	1070	13	would	would	AUX
ftr-492	1070	14	not	not	PART
ftr-492	1070	15	even	even	ADV
ftr-492	1070	16	dissolve	dissolve	VERB
ftr-492	1070	17	as	as	ADP
ftr-492	1070	18	a	a	DET
ftr-492	1070	19	matter	matter	NOUN
ftr-492	1070	20	of	of	ADP
ftr-492	1070	21	state	state	NOUN
ftr-492	1070	22	law	law	NOUN
ftr-492	1070	23	after	after	ADP
ftr-492	1070	24	the	the	DET
ftr-492	1070	25	occurrence	occurrence	NOUN
ftr-492	1070	26	of	of	ADP
ftr-492	1070	27	a	a	DET
ftr-492	1070	28	dissolution	dissolution	ADJ
ftr-492	1070	29	event	event	NOUN
ftr-492	1070	30	.	.	PUNCT
ftr-492	1071	1	64	64	NUM
ftr-492	1071	2	nevertheless	nevertheless	ADV
ftr-492	1071	3	,	,	PUNCT
ftr-492	1071	4	the	the	DET
ftr-492	1071	5	unequivocal	unequivocal	ADJ
ftr-492	1071	6	declaration	declaration	NOUN
ftr-492	1071	7	in	in	ADP
ftr-492	1071	8	revenue	revenue	NOUN
ftr-492	1071	9	ruling	rule	VERB
ftr-492	1071	10	93	93	NUM
ftr-492	1071	11	-	-	SYM
ftr-492	1071	12	465	465	NUM
ftr-492	1071	13	that	that	SCONJ
ftr-492	1071	14	the	the	DET
ftr-492	1071	15	separate	separate	ADJ
ftr-492	1071	16	interests	interest	NOUN
ftr-492	1071	17	theory	theory	NOUN
ftr-492	1071	18	is	be	AUX
ftr-492	1071	19	not	not	PART
ftr-492	1071	20	relevant	relevant	ADJ
ftr-492	1071	21	for	for	ADP
ftr-492	1071	22	continuity	continuity	NOUN
ftr-492	1071	23	of	of	ADP
ftr-492	1071	24	life	life	NOUN
ftr-492	1071	25	purposes	purpose	NOUN
ftr-492	1071	26	,	,	PUNCT
ftr-492	1071	27	when	when	SCONJ
ftr-492	1071	28	coupled	couple	VERB
ftr-492	1071	29	with	with	ADP
ftr-492	1071	30	the	the	DET
ftr-492	1071	31	favorable	favorable	ADJ
ftr-492	1071	32	presumption	presumption	NOUN
ftr-492	1071	33	in	in	ADP
ftr-492	1071	34	the	the	DET
ftr-492	1071	35	regulations	regulation	NOUN
ftr-492	1071	36	on	on	ADP
ftr-492	1071	37	uniform	uniform	ADJ
ftr-492	1071	38	act	act	PROPN
ftr-492	1071	39	partnerships	partnership	NOUN
ftr-492	1071	40	66	66	NUM
ftr-492	1071	41	and	and	CCONJ
ftr-492	1071	42	the	the	DET
ftr-492	1071	43	zuckman	zuckman	NOUN
ftr-492	1071	44	case	case	NOUN
ftr-492	1071	45	,	,	PUNCT
ftr-492	1071	46	67	67	NUM
ftr-492	1071	47	should	should	AUX
ftr-492	1071	48	result	result	VERB
ftr-492	1071	49	in	in	ADP
ftr-492	1071	50	uniform	uniform	ADJ
ftr-492	1071	51	act	act	PROPN
ftr-492	1071	52	partnerships	partnership	NOUN
ftr-492	1071	53	among	among	ADP
ftr-492	1071	54	affiliated	affiliated	ADJ
ftr-492	1071	55	partners	partner	NOUN
ftr-492	1071	56	being	be	AUX
ftr-492	1071	57	treated	treat	VERB
ftr-492	1071	58	as	as	ADP
ftr-492	1071	59	lacking	lack	VERB
ftr-492	1071	60	continuity	continuity	NOUN
ftr-492	1071	61	of	of	ADP
ftr-492	1071	62	life	life	NOUN
ftr-492	1071	63	.	.	PUNCT
ftr-492	1072	1	6s	6s	NUM
ftr-492	1072	2	for	for	ADP
ftr-492	1072	3	other	other	ADJ
ftr-492	1072	4	types	type	NOUN
ftr-492	1072	5	of	of	ADP
ftr-492	1072	6	entities	entity	NOUN
ftr-492	1072	7	with	with	ADP
ftr-492	1072	8	affiliated	affiliated	ADJ
ftr-492	1072	9	members	member	NOUN
ftr-492	1072	10	,	,	PUNCT
ftr-492	1072	11	there	there	PRON
ftr-492	1072	12	actually	actually	ADV
ftr-492	1072	13	may	may	AUX
ftr-492	1072	14	be	be	AUX
ftr-492	1072	15	a	a	DET
ftr-492	1072	16	dissolution	dissolution	NOUN
ftr-492	1072	17	of	of	ADP
ftr-492	1072	18	the	the	DET
ftr-492	1072	19	entity	entity	NOUN
ftr-492	1072	20	under	under	ADP
ftr-492	1072	21	local	local	ADJ
ftr-492	1072	22	law	law	NOUN
ftr-492	1072	23	that	that	PRON
ftr-492	1072	24	the	the	DET
ftr-492	1072	25	entity	entity	NOUN
ftr-492	1072	26	could	could	AUX
ftr-492	1072	27	rely	rely	VERB
ftr-492	1072	28	on	on	ADP
ftr-492	1072	29	to	to	PART
ftr-492	1072	30	prove	prove	VERB
ftr-492	1072	31	that	that	SCONJ
ftr-492	1072	32	the	the	DET
ftr-492	1072	33	dissolution	dissolution	NOUN
ftr-492	1072	34	provision	provision	NOUN
ftr-492	1072	35	had	have	VERB
ftr-492	1072	36	some	some	DET
ftr-492	1072	37	significance	significance	NOUN
ftr-492	1072	38	.	.	PUNCT
ftr-492	1073	1	in	in	ADP
ftr-492	1073	2	any	any	DET
ftr-492	1073	3	event	event	NOUN
ftr-492	1073	4	,	,	PUNCT
ftr-492	1073	5	revenue	revenue	NOUN
ftr-492	1073	6	ruling	rule	VERB
ftr-492	1073	7	93	93	NUM
ftr-492	1073	8	-	-	SYM
ftr-492	1073	9	4	4	NUM
ftr-492	1073	10	and	and	CCONJ
ftr-492	1073	11	,	,	PUNCT
ftr-492	1073	12	by	by	ADP
ftr-492	1073	13	analogy	analogy	NOUN
ftr-492	1073	14	,	,	PUNCT
ftr-492	1073	15	the	the	DET
ftr-492	1073	16	treatment	treatment	NOUN
ftr-492	1073	17	of	of	ADP
ftr-492	1073	18	uniform	uniform	ADJ
ftr-492	1073	19	act	act	PROPN
ftr-492	1073	20	partnerships	partnership	NOUN
ftr-492	1073	21	,	,	PUNCT
ftr-492	1073	22	would	would	AUX
ftr-492	1073	23	seem	seem	VERB
ftr-492	1073	24	to	to	PART
ftr-492	1073	25	insure	insure	VERB
ftr-492	1073	26	that	that	SCONJ
ftr-492	1073	27	such	such	ADJ
ftr-492	1073	28	other	other	ADJ
ftr-492	1073	29	types	type	NOUN
ftr-492	1073	30	of	of	ADP
ftr-492	1073	31	entities	entity	NOUN
ftr-492	1073	32	also	also	ADV
ftr-492	1073	33	should	should	AUX
ftr-492	1073	34	be	be	AUX
ftr-492	1073	35	treated	treat	VERB
ftr-492	1073	36	as	as	ADP
ftr-492	1073	37	lacking	lack	VERB
ftr-492	1073	38	continuity	continuity	NOUN
ftr-492	1073	39	of	of	ADP
ftr-492	1073	40	life	life	NOUN
ftr-492	1073	41	.	.	PUNCT
ftr-492	1074	1	6	6	X
ftr-492	1074	2	.	.	X
ftr-492	1074	3	general	general	ADJ
ftr-492	1074	4	partners	partner	NOUN
ftr-492	1074	5	with	with	ADP
ftr-492	1074	6	tiny	tiny	ADJ
ftr-492	1074	7	interests.-if	interests.-if	NOUN
ftr-492	1074	8	a	a	DET
ftr-492	1074	9	general	general	ADJ
ftr-492	1074	10	partner	partner	NOUN
ftr-492	1074	11	has	have	VERB
ftr-492	1074	12	a	a	DET
ftr-492	1074	13	tiny	tiny	ADJ
ftr-492	1074	14	interest	interest	NOUN
ftr-492	1074	15	,	,	PUNCT
ftr-492	1074	16	a	a	DET
ftr-492	1074	17	continuity	continuity	NOUN
ftr-492	1074	18	of	of	ADP
ftr-492	1074	19	life	life	NOUN
ftr-492	1074	20	issue	issue	NOUN
ftr-492	1074	21	,	,	PUNCT
ftr-492	1074	22	analogous	analogous	ADJ
ftr-492	1074	23	to	to	ADP
ftr-492	1074	24	the	the	DET
ftr-492	1074	25	limited	limited	ADJ
ftr-492	1074	26	liability	liability	NOUN
ftr-492	1074	27	issue	issue	NOUN
ftr-492	1074	28	discussed	discuss	VERB
ftr-492	1074	29	in	in	ADP
ftr-492	1074	30	part	part	NOUN
ftr-492	1074	31	li(b)(6	li(b)(6	NOUN
ftr-492	1074	32	)	)	PUNCT
ftr-492	1074	33	above	above	ADV
ftr-492	1074	34	may	may	AUX
ftr-492	1074	35	arise	arise	VERB
ftr-492	1074	36	,	,	PUNCT
ftr-492	1074	37	i.e.	i.e.	X
ftr-492	1074	38	,	,	PUNCT
ftr-492	1074	39	whether	whether	SCONJ
ftr-492	1074	40	the	the	DET
ftr-492	1074	41	general	general	ADJ
ftr-492	1074	42	partner	partner	NOUN
ftr-492	1074	43	's	's	PART
ftr-492	1074	44	interest	interest	NOUN
ftr-492	1074	45	is	be	AUX
ftr-492	1074	46	so	so	ADV
ftr-492	1074	47	small	small	ADJ
ftr-492	1074	48	that	that	SCONJ
ftr-492	1074	49	the	the	DET
ftr-492	1074	50	general	general	ADJ
ftr-492	1074	51	partner	partner	NOUN
ftr-492	1074	52	should	should	AUX
ftr-492	1074	53	not	not	PART
ftr-492	1074	54	be	be	AUX
ftr-492	1074	55	regarded	regard	VERB
ftr-492	1074	56	as	as	ADP
ftr-492	1074	57	a	a	DET
ftr-492	1074	58	member	member	NOUN
ftr-492	1074	59	for	for	ADP
ftr-492	1074	60	federal	federal	ADJ
ftr-492	1074	61	income	income	NOUN
ftr-492	1074	62	tax	tax	NOUN
ftr-492	1074	63	purposes	purpose	NOUN
ftr-492	1074	64	.	.	PUNCT
ftr-492	1075	1	if	if	SCONJ
ftr-492	1075	2	so	so	ADV
ftr-492	1075	3	,	,	PUNCT
ftr-492	1075	4	the	the	DET
ftr-492	1075	5	effect	effect	NOUN
ftr-492	1075	6	of	of	ADP
ftr-492	1075	7	a	a	DET
ftr-492	1075	8	general	general	ADJ
ftr-492	1075	9	partner	partner	NOUN
ftr-492	1075	10	's	's	PART
ftr-492	1075	11	bankruptcy	bankruptcy	NOUN
ftr-492	1075	12	,	,	PUNCT
ftr-492	1075	13	death	death	NOUN
ftr-492	1075	14	,	,	PUNCT
ftr-492	1075	15	withdrawal	withdrawal	NOUN
ftr-492	1075	16	,	,	PUNCT
ftr-492	1075	17	etc	etc	X
ftr-492	1075	18	.	.	X
ftr-492	1075	19	would	would	AUX
ftr-492	1075	20	not	not	PART
ftr-492	1075	21	seem	seem	VERB
ftr-492	1075	22	to	to	PART
ftr-492	1075	23	be	be	AUX
ftr-492	1075	24	relevant	relevant	ADJ
ftr-492	1075	25	for	for	ADP
ftr-492	1075	26	continuity	continuity	NOUN
ftr-492	1075	27	of	of	ADP
ftr-492	1075	28	life	life	NOUN
ftr-492	1075	29	purposes	purpose	NOUN
ftr-492	1075	30	,	,	PUNCT
ftr-492	1075	31	since	since	SCONJ
ftr-492	1075	32	regulations	regulation	NOUN
ftr-492	1075	33	section	section	VERB
ftr-492	1075	34	301.7701	301.7701	NUM
ftr-492	1075	35	-	-	SYM
ftr-492	1075	36	2(b	2(b	NUM
ftr-492	1075	37	)	)	PUNCT
ftr-492	1075	38	looks	look	VERB
ftr-492	1075	39	to	to	ADP
ftr-492	1075	40	whether	whether	SCONJ
ftr-492	1075	41	the	the	DET
ftr-492	1075	42	bankruptcy	bankruptcy	NOUN
ftr-492	1075	43	,	,	PUNCT
ftr-492	1075	44	death	death	NOUN
ftr-492	1075	45	,	,	PUNCT
ftr-492	1075	46	withdrawal	withdrawal	NOUN
ftr-492	1075	47	,	,	PUNCT
ftr-492	1075	48	etc	etc	X
ftr-492	1075	49	.	.	X
ftr-492	1075	50	,	,	PUNCT
ftr-492	1075	51	of	of	ADP
ftr-492	1075	52	a	a	DET
ftr-492	1075	53	member	member	NOUN
ftr-492	1075	54	would	would	AUX
ftr-492	1075	55	cause	cause	VERB
ftr-492	1075	56	a	a	DET
ftr-492	1075	57	dissolution	dissolution	NOUN
ftr-492	1075	58	.	.	PUNCT
ftr-492	1076	1	thus	thus	ADV
ftr-492	1076	2	,	,	PUNCT
ftr-492	1076	3	for	for	ADP
ftr-492	1076	4	the	the	DET
ftr-492	1076	5	reasons	reason	NOUN
ftr-492	1076	6	discussed	discuss	VERB
ftr-492	1076	7	in	in	ADP
ftr-492	1076	8	part	part	NOUN
ftr-492	1076	9	ili(b)(6	ili(b)(6	VERB
ftr-492	1076	10	)	)	PUNCT
ftr-492	1076	11	,	,	PUNCT
ftr-492	1076	12	it	it	PRON
ftr-492	1076	13	would	would	AUX
ftr-492	1076	14	seem	seem	VERB
ftr-492	1076	15	prudent	prudent	ADJ
ftr-492	1076	16	for	for	ADP
ftr-492	1076	17	the	the	DET
ftr-492	1076	18	general	general	ADJ
ftr-492	1076	19	partner	partner	NOUN
ftr-492	1076	20	's	's	PART
ftr-492	1076	21	interest	interest	NOUN
ftr-492	1076	22	to	to	PART
ftr-492	1076	23	satisfy	satisfy	VERB
ftr-492	1076	24	the	the	DET
ftr-492	1076	25	service	service	NOUN
ftr-492	1076	26	's	's	PART
ftr-492	1076	27	ruling	ruling	NOUN
ftr-492	1076	28	164	164	NUM
ftr-492	1076	29	.	.	PUNCT
ftr-492	1077	1	see	see	VERB
ftr-492	1077	2	supra	supra	PROPN
ftr-492	1077	3	note	note	PROPN
ftr-492	1077	4	145	145	NUM
ftr-492	1077	5	.	.	PUNCT
ftr-492	1078	1	the	the	DET
ftr-492	1078	2	entity	entity	NOUN
ftr-492	1078	3	would	would	AUX
ftr-492	1078	4	dissolve	dissolve	VERB
ftr-492	1078	5	,	,	PUNCT
ftr-492	1078	6	however	however	ADV
ftr-492	1078	7	,	,	PUNCT
ftr-492	1078	8	if	if	SCONJ
ftr-492	1078	9	the	the	DET
ftr-492	1078	10	partners	partner	NOUN
ftr-492	1078	11	failed	fail	VERB
ftr-492	1078	12	to	to	PART
ftr-492	1078	13	vote	vote	VERB
ftr-492	1078	14	to	to	PART
ftr-492	1078	15	reconstitute	reconstitute	VERB
ftr-492	1078	16	the	the	DET
ftr-492	1078	17	partnership	partnership	NOUN
ftr-492	1078	18	within	within	ADP
ftr-492	1078	19	the	the	DET
ftr-492	1078	20	statutory	statutory	ADJ
ftr-492	1078	21	period	period	NOUN
ftr-492	1078	22	(	(	PUNCT
ftr-492	1078	23	usually	usually	ADV
ftr-492	1078	24	90	90	NUM
ftr-492	1078	25	days	day	NOUN
ftr-492	1078	26	)	)	PUNCT
ftr-492	1078	27	for	for	ADP
ftr-492	1078	28	reconstitution	reconstitution	NOUN
ftr-492	1078	29	without	without	ADP
ftr-492	1078	30	dissolution	dissolution	NOUN
ftr-492	1078	31	.	.	PUNCT
ftr-492	1079	1	165	165	NUM
ftr-492	1079	2	.	.	X
ftr-492	1079	3	1993	1993	NUM
ftr-492	1079	4	-	-	SYM
ftr-492	1079	5	3	3	NUM
ftr-492	1079	6	i.r.b	i.r.b	NOUN
ftr-492	1079	7	.	.	PUNCT
ftr-492	1079	8	5	5	NUM
ftr-492	1079	9	(	(	PUNCT
ftr-492	1079	10	jan	jan	PROPN
ftr-492	1079	11	.	.	PROPN
ftr-492	1079	12	19	19	NUM
ftr-492	1079	13	)	)	PUNCT
ftr-492	1079	14	.	.	PUNCT
ftr-492	1080	1	see	see	AUX
ftr-492	1080	2	also	also	ADV
ftr-492	1080	3	rev	rev	VERB
ftr-492	1080	4	.	.	PUNCT
ftr-492	1081	1	rul	rul	NOUN
ftr-492	1081	2	.	.	PUNCT
ftr-492	1082	1	75	75	NUM
ftr-492	1082	2	-	-	SYM
ftr-492	1082	3	19	19	NUM
ftr-492	1082	4	,	,	PUNCT
ftr-492	1082	5	1975	1975	NUM
ftr-492	1082	6	-	-	SYM
ftr-492	1082	7	1	1	NUM
ftr-492	1082	8	c.b	c.b	PROPN
ftr-492	1082	9	.	.	PROPN
ftr-492	1082	10	382	382	NUM
ftr-492	1082	11	.	.	X
ftr-492	1082	12	166	166	NUM
ftr-492	1082	13	.	.	PUNCT
ftr-492	1082	14	regs	regs	PROPN
ftr-492	1082	15	.	.	PUNCT
ftr-492	1083	1	§	§	PROPN
ftr-492	1083	2	301.7701	301.7701	NUM
ftr-492	1083	3	-	-	SYM
ftr-492	1083	4	2(b)(3	2(b)(3	NUM
ftr-492	1083	5	)	)	PUNCT
ftr-492	1083	6	.	.	PUNCT
ftr-492	1084	1	167	167	NUM
ftr-492	1084	2	.	.	PUNCT
ftr-492	1084	3	zuckman	zuckman	PROPN
ftr-492	1084	4	v.	v.	PROPN
ftr-492	1084	5	united	united	PROPN
ftr-492	1084	6	states	states	PROPN
ftr-492	1084	7	,	,	PUNCT
ftr-492	1084	8	524	524	NUM
ftr-492	1084	9	f.2d	f.2d	NOUN
ftr-492	1084	10	729	729	NUM
ftr-492	1084	11	(	(	PUNCT
ftr-492	1084	12	ct.ci	ct.ci	PROPN
ftr-492	1084	13	.	.	PUNCT
ftr-492	1084	14	1975	1975	NUM
ftr-492	1084	15	)	)	PUNCT
ftr-492	1084	16	,	,	PUNCT
ftr-492	1084	17	which	which	PRON
ftr-492	1084	18	is	be	AUX
ftr-492	1084	19	discussed	discuss	VERB
ftr-492	1084	20	supra	supra	ADJ
ftr-492	1084	21	text	text	NOUN
ftr-492	1084	22	accompanying	accompanying	ADJ
ftr-492	1084	23	notes	note	NOUN
ftr-492	1084	24	136	136	NUM
ftr-492	1084	25	-	-	SYM
ftr-492	1084	26	38	38	NUM
ftr-492	1084	27	.	.	PUNCT
ftr-492	1084	28	168	168	NUM
ftr-492	1084	29	.	.	PUNCT
ftr-492	1085	1	that	that	DET
ftr-492	1085	2	conclusion	conclusion	NOUN
ftr-492	1085	3	is	be	AUX
ftr-492	1085	4	also	also	ADV
ftr-492	1085	5	supported	support	VERB
ftr-492	1085	6	by	by	ADP
ftr-492	1085	7	the	the	DET
ftr-492	1085	8	complete	complete	ADJ
ftr-492	1085	9	absence	absence	NOUN
ftr-492	1085	10	of	of	ADP
ftr-492	1085	11	any	any	DET
ftr-492	1085	12	authority	authority	NOUN
ftr-492	1085	13	holding	hold	VERB
ftr-492	1085	14	that	that	DET
ftr-492	1085	15	uniform	uniform	ADJ
ftr-492	1085	16	act	act	VERB
ftr-492	1085	17	partnerships	partnership	NOUN
ftr-492	1085	18	among	among	ADP
ftr-492	1085	19	affiliated	affiliated	ADJ
ftr-492	1085	20	partners	partner	NOUN
ftr-492	1085	21	lack	lack	VERB
ftr-492	1085	22	continuity	continuity	NOUN
ftr-492	1085	23	of	of	ADP
ftr-492	1085	24	life	life	NOUN
ftr-492	1085	25	.	.	PUNCT
ftr-492	1086	1	[	[	X
ftr-492	1086	2	vol	vol	NOUN
ftr-492	1086	3	.	.	NOUN
ftr-492	1086	4	1:4	1:4	NUM
ftr-492	1086	5	lingering	linger	VERB
ftr-492	1086	6	partnership	partnership	NOUN
ftr-492	1086	7	classification	classification	NOUN
ftr-492	1086	8	issues	issue	NOUN
ftr-492	1086	9	guideline	guideline	NOUN
ftr-492	1086	10	regarding	regard	VERB
ftr-492	1086	11	the	the	DET
ftr-492	1086	12	minimum	minimum	ADJ
ftr-492	1086	13	size	size	NOUN
ftr-492	1086	14	of	of	ADP
ftr-492	1086	15	a	a	DET
ftr-492	1086	16	general	general	ADJ
ftr-492	1086	17	partner	partner	NOUN
ftr-492	1086	18	's	's	PART
ftr-492	1086	19	interest	interest	NOUN
ftr-492	1086	20	.	.	PUNCT
ftr-492	1087	1	however	however	ADV
ftr-492	1087	2	,	,	PUNCT
ftr-492	1087	3	even	even	ADV
ftr-492	1087	4	if	if	SCONJ
ftr-492	1087	5	the	the	DET
ftr-492	1087	6	ruling	rule	VERB
ftr-492	1087	7	guideline	guideline	NOUN
ftr-492	1087	8	were	be	AUX
ftr-492	1087	9	not	not	PART
ftr-492	1087	10	satisfied	satisfied	ADJ
ftr-492	1087	11	,	,	PUNCT
ftr-492	1087	12	there	there	PRON
ftr-492	1087	13	would	would	AUX
ftr-492	1087	14	still	still	ADV
ftr-492	1087	15	be	be	AUX
ftr-492	1087	16	the	the	DET
ftr-492	1087	17	issue	issue	NOUN
ftr-492	1087	18	discussed	discuss	VERB
ftr-492	1087	19	in	in	ADP
ftr-492	1087	20	part	part	NOUN
ftr-492	1087	21	v(b)(1	v(b)(1	NOUN
ftr-492	1087	22	)	)	PUNCT
ftr-492	1087	23	above	above	ADP
ftr-492	1087	24	as	as	ADP
ftr-492	1087	25	to	to	ADP
ftr-492	1087	26	whether	whether	SCONJ
ftr-492	1087	27	the	the	DET
ftr-492	1087	28	continuity	continuity	NOUN
ftr-492	1087	29	of	of	ADP
ftr-492	1087	30	life	life	NOUN
ftr-492	1087	31	rule	rule	NOUN
ftr-492	1087	32	for	for	ADP
ftr-492	1087	33	entities	entity	NOUN
ftr-492	1087	34	formed	form	VERB
ftr-492	1087	35	under	under	ADP
ftr-492	1087	36	a	a	DET
ftr-492	1087	37	uniform	uniform	ADJ
ftr-492	1087	38	act	act	PROPN
ftr-492	1087	39	statute	statute	NOUN
ftr-492	1087	40	is	be	AUX
ftr-492	1087	41	really	really	ADV
ftr-492	1087	42	absolute	absolute	ADJ
ftr-492	1087	43	.	.	PUNCT
ftr-492	1088	1	vi	vi	X
ftr-492	1088	2	.	.	NOUN
ftr-492	1088	3	centralized	centralized	ADJ
ftr-492	1088	4	management	management	NOUN
ftr-492	1088	5	a.	a.	NOUN
ftr-492	1088	6	background	background	NOUN
ftr-492	1088	7	regulations	regulation	NOUN
ftr-492	1088	8	section	section	VERB
ftr-492	1088	9	301.7701	301.7701	NUM
ftr-492	1088	10	-	-	SYM
ftr-492	1088	11	2(c)(1	2(c)(1	NUM
ftr-492	1088	12	)	)	PUNCT
ftr-492	1088	13	states	state	VERB
ftr-492	1088	14	the	the	DET
ftr-492	1088	15	general	general	ADJ
ftr-492	1088	16	rule	rule	NOUN
ftr-492	1088	17	that	that	SCONJ
ftr-492	1088	18	an	an	DET
ftr-492	1088	19	entity	entity	NOUN
ftr-492	1088	20	has	have	AUX
ftr-492	1088	21	the	the	DET
ftr-492	1088	22	characteristic	characteristic	NOUN
ftr-492	1088	23	of	of	ADP
ftr-492	1088	24	centralized	centralized	ADJ
ftr-492	1088	25	management	management	NOUN
ftr-492	1088	26	"	"	PUNCT
ftr-492	1088	27	if	if	SCONJ
ftr-492	1088	28	any	any	DET
ftr-492	1088	29	person	person	NOUN
ftr-492	1088	30	(	(	PUNCT
ftr-492	1088	31	or	or	CCONJ
ftr-492	1088	32	any	any	DET
ftr-492	1088	33	group	group	NOUN
ftr-492	1088	34	of	of	ADP
ftr-492	1088	35	persons	person	NOUN
ftr-492	1088	36	which	which	PRON
ftr-492	1088	37	does	do	AUX
ftr-492	1088	38	not	not	PART
ftr-492	1088	39	include	include	VERB
ftr-492	1088	40	all	all	DET
ftr-492	1088	41	the	the	DET
ftr-492	1088	42	members	member	NOUN
ftr-492	1088	43	)	)	PUNCT
ftr-492	1088	44	has	have	AUX
ftr-492	1088	45	continuing	continue	VERB
ftr-492	1088	46	exclusive	exclusive	ADJ
ftr-492	1088	47	authority	authority	NOUN
ftr-492	1088	48	to	to	PART
ftr-492	1088	49	make	make	VERB
ftr-492	1088	50	the	the	DET
ftr-492	1088	51	management	management	NOUN
ftr-492	1088	52	decisions	decision	NOUN
ftr-492	1088	53	necessary	necessary	ADJ
ftr-492	1088	54	to	to	ADP
ftr-492	1088	55	the	the	DET
ftr-492	1088	56	conduct	conduct	NOUN
ftr-492	1088	57	of	of	ADP
ftr-492	1088	58	the	the	DET
ftr-492	1088	59	business	business	NOUN
ftr-492	1088	60	for	for	ADP
ftr-492	1088	61	which	which	PRON
ftr-492	1088	62	the	the	DET
ftr-492	1088	63	organization	organization	NOUN
ftr-492	1088	64	was	be	AUX
ftr-492	1088	65	formed	form	VERB
ftr-492	1088	66	.	.	PUNCT
ftr-492	1088	67	"	"	PUNCT
ftr-492	1089	1	the	the	DET
ftr-492	1089	2	fact	fact	NOUN
ftr-492	1089	3	that	that	SCONJ
ftr-492	1089	4	a	a	DET
ftr-492	1089	5	third	third	ADJ
ftr-492	1089	6	party	party	NOUN
ftr-492	1089	7	is	be	AUX
ftr-492	1089	8	appointed	appoint	VERB
ftr-492	1089	9	to	to	PART
ftr-492	1089	10	run	run	VERB
ftr-492	1089	11	the	the	DET
ftr-492	1089	12	day	day	NOUN
ftr-492	1089	13	-	-	PUNCT
ftr-492	1089	14	to	to	ADP
ftr-492	1089	15	-	-	PUNCT
ftr-492	1089	16	day	day	NOUN
ftr-492	1089	17	operations	operation	NOUN
ftr-492	1089	18	of	of	ADP
ftr-492	1089	19	the	the	DET
ftr-492	1089	20	entity	entity	NOUN
ftr-492	1089	21	is	be	AUX
ftr-492	1089	22	not	not	PART
ftr-492	1089	23	relevant	relevant	ADJ
ftr-492	1089	24	,	,	PUNCT
ftr-492	1089	25	since	since	SCONJ
ftr-492	1089	26	the	the	DET
ftr-492	1089	27	regulations	regulation	NOUN
ftr-492	1089	28	look	look	VERB
ftr-492	1089	29	to	to	ADP
ftr-492	1089	30	the	the	DET
ftr-492	1089	31	management	management	NOUN
ftr-492	1089	32	responsibilities	responsibility	NOUN
ftr-492	1089	33	undertaken	undertake	VERB
ftr-492	1089	34	by	by	ADP
ftr-492	1089	35	the	the	DET
ftr-492	1089	36	owners	owner	NOUN
ftr-492	1089	37	.	.	PUNCT
ftr-492	1090	1	the	the	DET
ftr-492	1090	2	regulations	regulation	NOUN
ftr-492	1090	3	expressly	expressly	ADV
ftr-492	1090	4	provide	provide	VERB
ftr-492	1090	5	that	that	SCONJ
ftr-492	1090	6	a	a	DET
ftr-492	1090	7	general	general	ADJ
ftr-492	1090	8	partnership	partnership	NOUN
ftr-492	1090	9	formed	form	VERB
ftr-492	1090	10	under	under	ADP
ftr-492	1090	11	a	a	DET
ftr-492	1090	12	statute	statute	NOUN
ftr-492	1090	13	corresponding	correspond	VERB
ftr-492	1090	14	to	to	ADP
ftr-492	1090	15	the	the	DET
ftr-492	1090	16	uniform	uniform	PROPN
ftr-492	1090	17	partnership	partnership	PROPN
ftr-492	1090	18	act	act	PROPN
ftr-492	1090	19	always	always	ADV
ftr-492	1090	20	lacks	lack	VERB
ftr-492	1090	21	centralized	centralized	ADJ
ftr-492	1090	22	management	management	NOUN
ftr-492	1090	23	because	because	SCONJ
ftr-492	1090	24	of	of	ADP
ftr-492	1090	25	the	the	DET
ftr-492	1090	26	"	"	PUNCT
ftr-492	1090	27	mutual	mutual	ADJ
ftr-492	1090	28	agency	agency	NOUN
ftr-492	1090	29	relationship	relationship	NOUN
ftr-492	1090	30	"	"	PUNCT
ftr-492	1090	31	that	that	PRON
ftr-492	1090	32	exists	exist	VERB
ftr-492	1090	33	among	among	ADP
ftr-492	1090	34	all	all	DET
ftr-492	1090	35	the	the	DET
ftr-492	1090	36	partners	partner	NOUN
ftr-492	1090	37	,	,	PUNCT
ftr-492	1090	38	meaning	mean	VERB
ftr-492	1090	39	the	the	DET
ftr-492	1090	40	authority	authority	NOUN
ftr-492	1090	41	of	of	ADP
ftr-492	1090	42	each	each	DET
ftr-492	1090	43	partner	partner	NOUN
ftr-492	1090	44	to	to	PART
ftr-492	1090	45	bind	bind	VERB
ftr-492	1090	46	the	the	DET
ftr-492	1090	47	partnership	partnership	NOUN
ftr-492	1090	48	vis	vis	X
ftr-492	1090	49	-	-	PUNCT
ftr-492	1090	50	a	a	DET
ftr-492	1090	51	-	-	PUNCT
ftr-492	1090	52	vis	vis	X
ftr-492	1090	53	third	third	ADJ
ftr-492	1090	54	parties	party	NOUN
ftr-492	1090	55	.	.	PUNCT
ftr-492	1090	56	'	'	PUNCT
ftr-492	1091	1	69	69	NUM
ftr-492	1091	2	one	one	PRON
ftr-492	1091	3	might	might	AUX
ftr-492	1091	4	be	be	AUX
ftr-492	1091	5	tempted	tempt	VERB
ftr-492	1091	6	to	to	PART
ftr-492	1091	7	conclude	conclude	VERB
ftr-492	1091	8	that	that	SCONJ
ftr-492	1091	9	all	all	DET
ftr-492	1091	10	limited	limited	ADJ
ftr-492	1091	11	partnerships	partnership	NOUN
ftr-492	1091	12	have	have	VERB
ftr-492	1091	13	centralized	centralize	VERB
ftr-492	1091	14	management	management	NOUN
ftr-492	1091	15	,	,	PUNCT
ftr-492	1091	16	given	give	VERB
ftr-492	1091	17	the	the	DET
ftr-492	1091	18	concentration	concentration	NOUN
ftr-492	1091	19	of	of	ADP
ftr-492	1091	20	management	management	NOUN
ftr-492	1091	21	authority	authority	NOUN
ftr-492	1091	22	in	in	ADP
ftr-492	1091	23	the	the	DET
ftr-492	1091	24	general	general	ADJ
ftr-492	1091	25	partner	partner	NOUN
ftr-492	1091	26	.	.	PUNCT
ftr-492	1092	1	however	however	ADV
ftr-492	1092	2	,	,	PUNCT
ftr-492	1092	3	regulations	regulation	NOUN
ftr-492	1092	4	section	section	NOUN
ftr-492	1092	5	301.7701	301.7701	NUM
ftr-492	1092	6	-2(c)(4	-2(c)(4	NOUN
ftr-492	1092	7	)	)	PUNCT
ftr-492	1092	8	states	state	NOUN
ftr-492	1092	9	that	that	PRON
ftr-492	1092	10	limited	limit	VERB
ftr-492	1092	11	partnerships	partnership	NOUN
ftr-492	1092	12	organized	organize	VERB
ftr-492	1092	13	under	under	ADP
ftr-492	1092	14	a	a	DET
ftr-492	1092	15	statute	statute	NOUN
ftr-492	1092	16	"	"	PUNCT
ftr-492	1092	17	corresponding	corresponding	NOUN
ftr-492	1092	18	"	"	PUNCT
ftr-492	1092	19	to	to	ADP
ftr-492	1092	20	the	the	DET
ftr-492	1092	21	uniform	uniform	ADJ
ftr-492	1092	22	limited	limited	PROPN
ftr-492	1092	23	partnership	partnership	PROPN
ftr-492	1092	24	act	act	NOUN
ftr-492	1092	25	"	"	PUNCT
ftr-492	1092	26	generally	generally	ADV
ftr-492	1092	27	do	do	AUX
ftr-492	1092	28	not	not	PART
ftr-492	1092	29	have	have	VERB
ftr-492	1092	30	centralized	centralize	VERB
ftr-492	1092	31	management	management	NOUN
ftr-492	1092	32	,	,	PUNCT
ftr-492	1092	33	but	but	CCONJ
ftr-492	1092	34	centralized	centralized	ADJ
ftr-492	1092	35	management	management	NOUN
ftr-492	1092	36	ordinarily	ordinarily	ADV
ftr-492	1092	37	does	do	AUX
ftr-492	1092	38	exist	exist	VERB
ftr-492	1092	39	in	in	ADP
ftr-492	1092	40	such	such	DET
ftr-492	1092	41	a	a	DET
ftr-492	1092	42	limited	limited	ADJ
ftr-492	1092	43	partnership	partnership	NOUN
ftr-492	1092	44	if	if	SCONJ
ftr-492	1092	45	substantially	substantially	ADV
ftr-492	1092	46	all	all	DET
ftr-492	1092	47	the	the	DET
ftr-492	1092	48	interests	interest	NOUN
ftr-492	1092	49	in	in	ADP
ftr-492	1092	50	the	the	DET
ftr-492	1092	51	partnership	partnership	NOUN
ftr-492	1092	52	are	be	AUX
ftr-492	1092	53	owned	own	VERB
ftr-492	1092	54	by	by	ADP
ftr-492	1092	55	the	the	DET
ftr-492	1092	56	limited	limited	ADJ
ftr-492	1092	57	partners	partner	NOUN
ftr-492	1092	58	.	.	PUNCT
ftr-492	1092	59	"	"	PUNCT
ftr-492	1093	1	the	the	DET
ftr-492	1093	2	theory	theory	NOUN
ftr-492	1093	3	apparently	apparently	ADV
ftr-492	1093	4	is	be	AUX
ftr-492	1093	5	that	that	SCONJ
ftr-492	1093	6	centralized	centralized	ADJ
ftr-492	1093	7	management	management	NOUN
ftr-492	1093	8	should	should	AUX
ftr-492	1093	9	not	not	PART
ftr-492	1093	10	be	be	AUX
ftr-492	1093	11	deemed	deem	VERB
ftr-492	1093	12	to	to	PART
ftr-492	1093	13	exist	exist	VERB
ftr-492	1093	14	where	where	SCONJ
ftr-492	1093	15	the	the	DET
ftr-492	1093	16	general	general	ADJ
ftr-492	1093	17	partner	partner	NOUN
ftr-492	1093	18	has	have	VERB
ftr-492	1093	19	a	a	DET
ftr-492	1093	20	sufficiently	sufficiently	ADV
ftr-492	1093	21	large	large	ADJ
ftr-492	1093	22	economic	economic	ADJ
ftr-492	1093	23	interest	interest	NOUN
ftr-492	1093	24	that	that	PRON
ftr-492	1093	25	it	it	PRON
ftr-492	1093	26	would	would	AUX
ftr-492	1093	27	be	be	AUX
ftr-492	1093	28	acting	act	VERB
ftr-492	1093	29	for	for	ADP
ftr-492	1093	30	its	its	PRON
ftr-492	1093	31	own	own	ADJ
ftr-492	1093	32	account	account	NOUN
ftr-492	1093	33	in	in	ADP
ftr-492	1093	34	managing	manage	VERB
ftr-492	1093	35	the	the	DET
ftr-492	1093	36	business	business	NOUN
ftr-492	1093	37	of	of	ADP
ftr-492	1093	38	the	the	DET
ftr-492	1093	39	partnership	partnership	NOUN
ftr-492	1093	40	,	,	PUNCT
ftr-492	1093	41	rather	rather	ADV
ftr-492	1093	42	than	than	ADP
ftr-492	1093	43	acting	act	VERB
ftr-492	1093	44	in	in	ADP
ftr-492	1093	45	a	a	DET
ftr-492	1093	46	representative	representative	ADJ
ftr-492	1093	47	capacity	capacity	NOUN
ftr-492	1093	48	like	like	ADP
ftr-492	1093	49	the	the	DET
ftr-492	1093	50	board	board	NOUN
ftr-492	1093	51	of	of	ADP
ftr-492	1093	52	directors	director	NOUN
ftr-492	1093	53	of	of	ADP
ftr-492	1093	54	a	a	DET
ftr-492	1093	55	corporation	corporation	NOUN
ftr-492	1093	56	.	.	PUNCT
ftr-492	1093	57	'	'	PUNCT
ftr-492	1094	1	of	of	ADP
ftr-492	1094	2	course	course	NOUN
ftr-492	1094	3	,	,	PUNCT
ftr-492	1094	4	that	that	DET
ftr-492	1094	5	theory	theory	NOUN
ftr-492	1094	6	only	only	ADV
ftr-492	1094	7	goes	go	VERB
ftr-492	1094	8	so	so	ADV
ftr-492	1094	9	far	far	ADV
ftr-492	1094	10	,	,	PUNCT
ftr-492	1094	11	since	since	SCONJ
ftr-492	1094	12	a	a	DET
ftr-492	1094	13	general	general	ADJ
ftr-492	1094	14	partner	partner	NOUN
ftr-492	1094	15	has	have	VERB
ftr-492	1094	16	a	a	DET
ftr-492	1094	17	fiduciary	fiduciary	ADJ
ftr-492	1094	18	duty	duty	NOUN
ftr-492	1094	19	under	under	ADP
ftr-492	1094	20	state	state	NOUN
ftr-492	1094	21	law	law	NOUN
ftr-492	1094	22	to	to	PART
ftr-492	1094	23	manage	manage	VERB
ftr-492	1094	24	the	the	DET
ftr-492	1094	25	partnership	partnership	NOUN
ftr-492	1094	26	based	base	VERB
ftr-492	1094	27	upon	upon	SCONJ
ftr-492	1094	28	the	the	DET
ftr-492	1094	29	best	good	ADJ
ftr-492	1094	30	interests	interest	NOUN
ftr-492	1094	31	of	of	ADP
ftr-492	1094	32	the	the	DET
ftr-492	1094	33	limited	limited	ADJ
ftr-492	1094	34	partners	partner	NOUN
ftr-492	1094	35	,	,	PUNCT
ftr-492	1094	36	no	no	ADV
ftr-492	1094	37	matter	matter	NOUN
ftr-492	1094	38	169	169	NUM
ftr-492	1094	39	.	.	PUNCT
ftr-492	1094	40	regs	regs	PROPN
ftr-492	1094	41	.	.	PUNCT
ftr-492	1095	1	§	§	PROPN
ftr-492	1095	2	301.7701	301.7701	NUM
ftr-492	1095	3	-	-	SYM
ftr-492	1095	4	2(c)(4	2(c)(4	NUM
ftr-492	1095	5	)	)	PUNCT
ftr-492	1095	6	.	.	PUNCT
ftr-492	1096	1	170	170	NUM
ftr-492	1096	2	.	.	PUNCT
ftr-492	1097	1	this	this	DET
ftr-492	1097	2	theory	theory	NOUN
ftr-492	1097	3	is	be	AUX
ftr-492	1097	4	based	base	VERB
ftr-492	1097	5	on	on	ADP
ftr-492	1097	6	glensder	glensder	PROPN
ftr-492	1097	7	textile	textile	PROPN
ftr-492	1097	8	co.	co.	PROPN
ftr-492	1097	9	v.	v.	PROPN
ftr-492	1097	10	commissioner	commissioner	PROPN
ftr-492	1097	11	,	,	PUNCT
ftr-492	1097	12	46	46	NUM
ftr-492	1097	13	b.t.a	b.t.a	NOUN
ftr-492	1097	14	.	.	NOUN
ftr-492	1097	15	176	176	NUM
ftr-492	1097	16	(	(	PUNCT
ftr-492	1097	17	1942	1942	NUM
ftr-492	1097	18	)	)	PUNCT
ftr-492	1097	19	,	,	PUNCT
ftr-492	1097	20	acq	acq	PROPN
ftr-492	1097	21	.	.	PROPN
ftr-492	1097	22	1942	1942	NUM
ftr-492	1097	23	-	-	SYM
ftr-492	1097	24	1	1	NUM
ftr-492	1097	25	c.b	c.b	PROPN
ftr-492	1097	26	.	.	PROPN
ftr-492	1097	27	8	8	NUM
ftr-492	1097	28	,	,	PUNCT
ftr-492	1097	29	which	which	PRON
ftr-492	1097	30	held	hold	VERB
ftr-492	1097	31	that	that	SCONJ
ftr-492	1097	32	a	a	DET
ftr-492	1097	33	limited	limited	ADJ
ftr-492	1097	34	partnership	partnership	NOUN
ftr-492	1097	35	where	where	SCONJ
ftr-492	1097	36	the	the	DET
ftr-492	1097	37	general	general	ADJ
ftr-492	1097	38	partners	partner	NOUN
ftr-492	1097	39	owned	own	VERB
ftr-492	1097	40	42	42	NUM
ftr-492	1097	41	%	%	NOUN
ftr-492	1097	42	of	of	ADP
ftr-492	1097	43	the	the	DET
ftr-492	1097	44	interests	interest	NOUN
ftr-492	1097	45	lacked	lack	VERB
ftr-492	1097	46	centralized	centralized	ADJ
ftr-492	1097	47	management	management	NOUN
ftr-492	1097	48	because	because	SCONJ
ftr-492	1097	49	"	"	PUNCT
ftr-492	1097	50	[	[	X
ftr-492	1097	51	t]hey	t]hey	PRON
ftr-492	1097	52	were	be	AUX
ftr-492	1097	53	acting	act	VERB
ftr-492	1097	54	in	in	ADP
ftr-492	1097	55	their	their	PRON
ftr-492	1097	56	own	own	ADJ
ftr-492	1097	57	interest	interest	NOUN
ftr-492	1097	58	as	as	ADP
ftr-492	1097	59	hitherto	hitherto	NOUN
ftr-492	1097	60	...	...	PUNCT
ftr-492	1097	61	and	and	CCONJ
ftr-492	1097	62	not	not	PART
ftr-492	1097	63	merely	merely	ADV
ftr-492	1097	64	in	in	ADP
ftr-492	1097	65	a	a	DET
ftr-492	1097	66	representative	representative	ADJ
ftr-492	1097	67	capacity	capacity	NOUN
ftr-492	1097	68	for	for	ADP
ftr-492	1097	69	a	a	DET
ftr-492	1097	70	body	body	NOUN
ftr-492	1097	71	of	of	ADP
ftr-492	1097	72	persons	person	NOUN
ftr-492	1097	73	having	have	VERB
ftr-492	1097	74	a	a	DET
ftr-492	1097	75	limited	limited	ADJ
ftr-492	1097	76	investment	investment	NOUN
ftr-492	1097	77	and	and	CCONJ
ftr-492	1097	78	a	a	DET
ftr-492	1097	79	limited	limited	ADJ
ftr-492	1097	80	liability	liability	NOUN
ftr-492	1097	81	.	.	PUNCT
ftr-492	1097	82	"	"	PUNCT
ftr-492	1098	1	i	i	PRON
ftr-492	1098	2	d.	d.	PROPN
ftr-492	1098	3	at	at	ADP
ftr-492	1098	4	185	185	NUM
ftr-492	1098	5	.	.	PUNCT
ftr-492	1099	1	1993	1993	NUM
ftr-492	1099	2	]	]	PUNCT
ftr-492	1099	3	florida	florida	PROPN
ftr-492	1099	4	tax	tax	NOUN
ftr-492	1099	5	review	review	NOUN
ftr-492	1099	6	what	what	PRON
ftr-492	1099	7	the	the	DET
ftr-492	1099	8	size	size	NOUN
ftr-492	1099	9	of	of	ADP
ftr-492	1099	10	its	its	PRON
ftr-492	1099	11	interest	interest	NOUN
ftr-492	1099	12	.	.	PUNCT
ftr-492	1100	1	"	"	PUNCT
ftr-492	1100	2	'	'	PUNCT
ftr-492	1100	3	in	in	ADP
ftr-492	1100	4	addition	addition	NOUN
ftr-492	1100	5	,	,	PUNCT
ftr-492	1100	6	the	the	DET
ftr-492	1100	7	general	general	ADJ
ftr-492	1100	8	partner	partner	NOUN
ftr-492	1100	9	may	may	AUX
ftr-492	1100	10	be	be	AUX
ftr-492	1100	11	further	far	ADV
ftr-492	1100	12	constrained	constrain	VERB
ftr-492	1100	13	by	by	ADP
ftr-492	1100	14	limited	limited	ADJ
ftr-492	1100	15	partner	partner	NOUN
ftr-492	1100	16	consent	consent	NOUN
ftr-492	1100	17	rights	right	NOUN
ftr-492	1100	18	.	.	PUNCT
ftr-492	1101	1	regulations	regulation	NOUN
ftr-492	1101	2	section	section	VERB
ftr-492	1101	3	301.7701	301.7701	NUM
ftr-492	1101	4	-	-	SYM
ftr-492	1101	5	2(c)(4	2(c)(4	NUM
ftr-492	1101	6	)	)	PUNCT
ftr-492	1101	7	goes	go	VERB
ftr-492	1101	8	on	on	ADP
ftr-492	1101	9	to	to	ADP
ftr-492	1101	10	state	state	NOUN
ftr-492	1101	11	that	that	SCONJ
ftr-492	1101	12	if	if	SCONJ
ftr-492	1101	13	all	all	PRON
ftr-492	1101	14	or	or	CCONJ
ftr-492	1101	15	any	any	DET
ftr-492	1101	16	group	group	NOUN
ftr-492	1101	17	of	of	ADP
ftr-492	1101	18	the	the	DET
ftr-492	1101	19	limited	limited	ADJ
ftr-492	1101	20	partners	partner	NOUN
ftr-492	1101	21	may	may	AUX
ftr-492	1101	22	remove	remove	VERB
ftr-492	1101	23	the	the	DET
ftr-492	1101	24	general	general	ADJ
ftr-492	1101	25	partner	partner	NOUN
ftr-492	1101	26	,	,	PUNCT
ftr-492	1101	27	then	then	ADV
ftr-492	1101	28	"	"	PUNCT
ftr-492	1101	29	all	all	DET
ftr-492	1101	30	the	the	DET
ftr-492	1101	31	facts	fact	NOUN
ftr-492	1101	32	and	and	CCONJ
ftr-492	1101	33	circumstances	circumstance	NOUN
ftr-492	1101	34	must	must	AUX
ftr-492	1101	35	be	be	AUX
ftr-492	1101	36	taken	take	VERB
ftr-492	1101	37	into	into	ADP
ftr-492	1101	38	account	account	NOUN
ftr-492	1101	39	in	in	ADP
ftr-492	1101	40	determining	determine	VERB
ftr-492	1101	41	whether	whether	SCONJ
ftr-492	1101	42	the	the	DET
ftr-492	1101	43	partnership	partnership	NOUN
ftr-492	1101	44	possesses	possess	VERB
ftr-492	1101	45	centralized	centralized	ADJ
ftr-492	1101	46	management	management	NOUN
ftr-492	1101	47	.	.	PUNCT
ftr-492	1101	48	"	"	PUNCT
ftr-492	1102	1	the	the	DET
ftr-492	1102	2	theory	theory	NOUN
ftr-492	1102	3	apparently	apparently	ADV
ftr-492	1102	4	is	be	AUX
ftr-492	1102	5	that	that	SCONJ
ftr-492	1102	6	if	if	SCONJ
ftr-492	1102	7	the	the	DET
ftr-492	1102	8	general	general	ADJ
ftr-492	1102	9	partner	partner	NOUN
ftr-492	1102	10	may	may	AUX
ftr-492	1102	11	easily	easily	ADV
ftr-492	1102	12	be	be	AUX
ftr-492	1102	13	removed	remove	VERB
ftr-492	1102	14	by	by	ADP
ftr-492	1102	15	the	the	DET
ftr-492	1102	16	limited	limited	ADJ
ftr-492	1102	17	partners	partner	NOUN
ftr-492	1102	18	,	,	PUNCT
ftr-492	1102	19	then	then	ADV
ftr-492	1102	20	the	the	DET
ftr-492	1102	21	general	general	ADJ
ftr-492	1102	22	partner	partner	NOUN
ftr-492	1102	23	's	's	PART
ftr-492	1102	24	interest	interest	NOUN
ftr-492	1102	25	may	may	AUX
ftr-492	1102	26	not	not	PART
ftr-492	1102	27	be	be	AUX
ftr-492	1102	28	sufficiently	sufficiently	ADV
ftr-492	1102	29	vested	vest	VERB
ftr-492	1102	30	to	to	PART
ftr-492	1102	31	motivate	motivate	VERB
ftr-492	1102	32	it	it	PRON
ftr-492	1102	33	to	to	PART
ftr-492	1102	34	act	act	VERB
ftr-492	1102	35	for	for	ADP
ftr-492	1102	36	its	its	PRON
ftr-492	1102	37	own	own	ADJ
ftr-492	1102	38	account	account	NOUN
ftr-492	1102	39	in	in	ADP
ftr-492	1102	40	managing	manage	VERB
ftr-492	1102	41	the	the	DET
ftr-492	1102	42	partnership	partnership	NOUN
ftr-492	1102	43	,	,	PUNCT
ftr-492	1102	44	thereby	thereby	ADV
ftr-492	1102	45	relegating	relegate	VERB
ftr-492	1102	46	it	it	PRON
ftr-492	1102	47	to	to	ADP
ftr-492	1102	48	acting	act	VERB
ftr-492	1102	49	in	in	ADP
ftr-492	1102	50	a	a	DET
ftr-492	1102	51	representative	representative	ADJ
ftr-492	1102	52	capacity	capacity	NOUN
ftr-492	1102	53	.	.	PUNCT
ftr-492	1103	1	b.	b.	PROPN
ftr-492	1103	2	issues	issue	NOUN
ftr-492	1103	3	the	the	DET
ftr-492	1103	4	foregoing	forego	VERB
ftr-492	1103	5	rules	rule	NOUN
ftr-492	1103	6	raise	raise	VERB
ftr-492	1103	7	the	the	DET
ftr-492	1103	8	following	follow	VERB
ftr-492	1103	9	special	special	ADJ
ftr-492	1103	10	problems	problem	NOUN
ftr-492	1103	11	.	.	PUNCT
ftr-492	1104	1	1	1	X
ftr-492	1104	2	.	.	PUNCT
ftr-492	1104	3	"	"	PUNCT
ftr-492	1104	4	substantially	substantially	ADV
ftr-492	1104	5	all	all	DET
ftr-492	1104	6	"	"	PUNCT
ftr-492	1104	7	issue.-the	issue.-the	DET
ftr-492	1104	8	most	most	ADV
ftr-492	1104	9	obvious	obvious	ADJ
ftr-492	1104	10	centralized	centralized	ADJ
ftr-492	1104	11	management	management	NOUN
ftr-492	1104	12	question	question	NOUN
ftr-492	1104	13	is	be	AUX
ftr-492	1104	14	how	how	SCONJ
ftr-492	1104	15	substantial	substantial	ADJ
ftr-492	1104	16	an	an	DET
ftr-492	1104	17	interest	interest	NOUN
ftr-492	1104	18	the	the	DET
ftr-492	1104	19	general	general	ADJ
ftr-492	1104	20	partner	partner	NOUN
ftr-492	1104	21	must	must	AUX
ftr-492	1104	22	have	have	VERB
ftr-492	1104	23	for	for	SCONJ
ftr-492	1104	24	the	the	DET
ftr-492	1104	25	entity	entity	NOUN
ftr-492	1104	26	to	to	PART
ftr-492	1104	27	be	be	AUX
ftr-492	1104	28	deemed	deem	VERB
ftr-492	1104	29	to	to	PART
ftr-492	1104	30	lack	lack	VERB
ftr-492	1104	31	centralized	centralized	ADJ
ftr-492	1104	32	management	management	NOUN
ftr-492	1104	33	.	.	PUNCT
ftr-492	1105	1	as	as	SCONJ
ftr-492	1105	2	indicated	indicate	VERB
ftr-492	1105	3	above	above	ADV
ftr-492	1105	4	,	,	PUNCT
ftr-492	1105	5	the	the	DET
ftr-492	1105	6	specific	specific	ADJ
ftr-492	1105	7	legal	legal	ADJ
ftr-492	1105	8	issue	issue	NOUN
ftr-492	1105	9	under	under	ADP
ftr-492	1105	10	regulations	regulation	NOUN
ftr-492	1105	11	section	section	NOUN
ftr-492	1105	12	301.7701	301.7701	NUM
ftr-492	1105	13	-	-	SYM
ftr-492	1105	14	2(c)(4	2(c)(4	NUM
ftr-492	1105	15	)	)	PUNCT
ftr-492	1105	16	is	be	AUX
ftr-492	1105	17	whether	whether	SCONJ
ftr-492	1105	18	"	"	PUNCT
ftr-492	1105	19	substantially	substantially	ADV
ftr-492	1105	20	all	all	PRON
ftr-492	1105	21	"	"	PUNCT
ftr-492	1105	22	the	the	DET
ftr-492	1105	23	interests	interest	NOUN
ftr-492	1105	24	in	in	ADP
ftr-492	1105	25	the	the	DET
ftr-492	1105	26	partnership	partnership	NOUN
ftr-492	1105	27	are	be	AUX
ftr-492	1105	28	owned	own	VERB
ftr-492	1105	29	by	by	ADP
ftr-492	1105	30	the	the	DET
ftr-492	1105	31	limited	limited	ADJ
ftr-492	1105	32	partners.7	partners.7	PROPN
ftr-492	1105	33	2	2	NUM
ftr-492	1105	34	until	until	ADP
ftr-492	1105	35	1989	1989	NUM
ftr-492	1105	36	,	,	PUNCT
ftr-492	1105	37	there	there	PRON
ftr-492	1105	38	was	be	VERB
ftr-492	1105	39	no	no	DET
ftr-492	1105	40	useful	useful	ADJ
ftr-492	1105	41	authority	authority	NOUN
ftr-492	1105	42	on	on	ADP
ftr-492	1105	43	what	what	PRON
ftr-492	1105	44	the	the	DET
ftr-492	1105	45	term	term	NOUN
ftr-492	1105	46	"	"	PUNCT
ftr-492	1105	47	substantially	substantially	ADV
ftr-492	1105	48	all	all	PRON
ftr-492	1105	49	"	"	PUNCT
ftr-492	1105	50	means	mean	VERB
ftr-492	1105	51	for	for	ADP
ftr-492	1105	52	this	this	DET
ftr-492	1105	53	purpose	purpose	NOUN
ftr-492	1105	54	,	,	PUNCT
ftr-492	1105	55	other	other	ADJ
ftr-492	1105	56	than	than	ADP
ftr-492	1105	57	an	an	DET
ftr-492	1105	58	example	example	NOUN
ftr-492	1105	59	in	in	ADP
ftr-492	1105	60	the	the	DET
ftr-492	1105	61	regulations	regulation	NOUN
ftr-492	1105	62	indicating	indicate	VERB
ftr-492	1105	63	that	that	SCONJ
ftr-492	1105	64	centralized	centralized	ADJ
ftr-492	1105	65	management	management	NOUN
ftr-492	1105	66	would	would	AUX
ftr-492	1105	67	exist	exist	VERB
ftr-492	1105	68	where	where	SCONJ
ftr-492	1105	69	the	the	DET
ftr-492	1105	70	general	general	ADJ
ftr-492	1105	71	partner	partner	NOUN
ftr-492	1105	72	holds	hold	VERB
ftr-492	1105	73	only	only	ADV
ftr-492	1105	74	a	a	DET
ftr-492	1105	75	5.7	5.7	NUM
ftr-492	1105	76	%	%	NOUN
ftr-492	1105	77	interest	interest	NOUN
ftr-492	1105	78	.	.	PUNCT
ftr-492	1106	1	73	73	NUM
ftr-492	1106	2	in	in	ADP
ftr-492	1106	3	1989	1989	NUM
ftr-492	1106	4	,	,	PUNCT
ftr-492	1106	5	the	the	DET
ftr-492	1106	6	service	service	NOUN
ftr-492	1106	7	promulgated	promulgate	VERB
ftr-492	1106	8	a	a	DET
ftr-492	1106	9	ruling	rule	VERB
ftr-492	1106	10	guideline	guideline	NOUN
ftr-492	1106	11	indicating	indicate	VERB
ftr-492	1106	12	that	that	SCONJ
ftr-492	1106	13	it	it	PRON
ftr-492	1106	14	would	would	AUX
ftr-492	1106	15	not	not	PART
ftr-492	1106	16	rule	rule	VERB
ftr-492	1106	17	that	that	SCONJ
ftr-492	1106	18	a	a	DET
ftr-492	1106	19	partnership	partnership	NOUN
ftr-492	1106	20	lacks	lack	VERB
ftr-492	1106	21	centralized	centralized	ADJ
ftr-492	1106	22	management	management	NOUN
ftr-492	1106	23	unless	unless	SCONJ
ftr-492	1106	24	the	the	DET
ftr-492	1106	25	general	general	ADJ
ftr-492	1106	26	partners	partner	NOUN
ftr-492	1106	27	own	own	VERB
ftr-492	1106	28	at	at	ADV
ftr-492	1106	29	least	least	ADV
ftr-492	1106	30	twenty	twenty	NUM
ftr-492	1106	31	percent	percent	NOUN
ftr-492	1106	32	of	of	ADP
ftr-492	1106	33	the	the	DET
ftr-492	1106	34	"	"	PUNCT
ftr-492	1106	35	total	total	ADJ
ftr-492	1106	36	interests	interest	NOUN
ftr-492	1106	37	"	"	PUNCT
ftr-492	1106	38	in	in	ADP
ftr-492	1106	39	the	the	DET
ftr-492	1106	40	partnership	partnership	NOUN
ftr-492	1106	41	(	(	PUNCT
ftr-492	1106	42	including	include	VERB
ftr-492	1106	43	any	any	DET
ftr-492	1106	44	interests	interest	NOUN
ftr-492	1106	45	held	hold	VERB
ftr-492	1106	46	as	as	ADP
ftr-492	1106	47	a	a	DET
ftr-492	1106	48	limited	limited	ADJ
ftr-492	1106	49	partner	partner	NOUN
ftr-492	1106	50	)	)	PUNCT
ftr-492	1106	51	.	.	PUNCT
ftr-492	1107	1	,	,	PUNCT
ftr-492	1107	2	that	that	DET
ftr-492	1107	3	ruling	rule	VERB
ftr-492	1107	4	guideline	guideline	NOUN
ftr-492	1107	5	,	,	PUNCT
ftr-492	1107	6	which	which	PRON
ftr-492	1107	7	codified	codify	VERB
ftr-492	1107	8	what	what	PRON
ftr-492	1107	9	apparently	apparently	ADV
ftr-492	1107	10	had	have	AUX
ftr-492	1107	11	previously	previously	ADV
ftr-492	1107	12	been	be	AUX
ftr-492	1107	13	an	an	DET
ftr-492	1107	14	informal	informal	ADJ
ftr-492	1107	15	ruling	rule	VERB
ftr-492	1107	16	policy	policy	NOUN
ftr-492	1107	17	,	,	PUNCT
ftr-492	1107	18	is	be	AUX
ftr-492	1107	19	likely	likely	ADJ
ftr-492	1107	20	to	to	PART
ftr-492	1107	21	occupy	occupy	VERB
ftr-492	1107	22	the	the	DET
ftr-492	1107	23	field	field	NOUN
ftr-492	1107	24	until	until	SCONJ
ftr-492	1107	25	there	there	PRON
ftr-492	1107	26	is	be	VERB
ftr-492	1107	27	more	more	ADV
ftr-492	1107	28	definitive	definitive	ADJ
ftr-492	1107	29	authority	authority	NOUN
ftr-492	1107	30	.	.	PUNCT
ftr-492	1108	1	2	2	X
ftr-492	1108	2	.	.	X
ftr-492	1108	3	capital	capital	NOUN
ftr-492	1108	4	versus	versus	ADP
ftr-492	1108	5	profits	profit	NOUN
ftr-492	1108	6	interests.-another	interests.-another	VERB
ftr-492	1108	7	issue	issue	NOUN
ftr-492	1108	8	is	be	AUX
ftr-492	1108	9	whether	whether	SCONJ
ftr-492	1108	10	a	a	DET
ftr-492	1108	11	partnership	partnership	NOUN
ftr-492	1108	12	would	would	AUX
ftr-492	1108	13	be	be	AUX
ftr-492	1108	14	deemed	deem	VERB
ftr-492	1108	15	to	to	PART
ftr-492	1108	16	have	have	VERB
ftr-492	1108	17	centralized	centralized	ADJ
ftr-492	1108	18	management	management	NOUN
ftr-492	1108	19	if	if	SCONJ
ftr-492	1108	20	the	the	DET
ftr-492	1108	21	general	general	ADJ
ftr-492	1108	22	partner	partner	NOUN
ftr-492	1108	23	contributes	contribute	VERB
ftr-492	1108	24	little	little	ADJ
ftr-492	1108	25	or	or	CCONJ
ftr-492	1108	26	no	no	PRON
ftr-492	1108	27	capital	capital	NOUN
ftr-492	1108	28	to	to	ADP
ftr-492	1108	29	the	the	DET
ftr-492	1108	30	partnership	partnership	NOUN
ftr-492	1108	31	but	but	CCONJ
ftr-492	1108	32	has	have	VERB
ftr-492	1108	33	a	a	DET
ftr-492	1108	34	sizable	sizable	ADJ
ftr-492	1108	35	171	171	NUM
ftr-492	1108	36	.	.	PUNCT
ftr-492	1109	1	for	for	SCONJ
ftr-492	1109	2	delaware	delaware	PROPN
ftr-492	1109	3	authority	authority	PROPN
ftr-492	1109	4	see	see	VERB
ftr-492	1109	5	,	,	PUNCT
ftr-492	1109	6	e.g.	e.g.	ADV
ftr-492	1109	7	,	,	PUNCT
ftr-492	1109	8	del	del	PROPN
ftr-492	1109	9	.	.	PROPN
ftr-492	1109	10	code	code	PROPN
ftr-492	1109	11	ann	ann	PROPN
ftr-492	1109	12	.	.	PUNCT
ftr-492	1110	1	tit	tit	PROPN
ftr-492	1110	2	.	.	PROPN
ftr-492	1111	1	6	6	NUM
ftr-492	1111	2	,	,	PUNCT
ftr-492	1111	3	§	§	NOUN
ftr-492	1111	4	17	17	NUM
ftr-492	1111	5	-	-	SYM
ftr-492	1111	6	403	403	NUM
ftr-492	1111	7	(	(	PUNCT
ftr-492	1111	8	supp	supp	PROPN
ftr-492	1111	9	.	.	PUNCT
ftr-492	1111	10	1992	1992	NUM
ftr-492	1111	11	)	)	PUNCT
ftr-492	1111	12	;	;	PUNCT
ftr-492	1111	13	in	in	ADP
ftr-492	1111	14	re	re	PROPN
ftr-492	1111	15	usa	usa	PROPN
ftr-492	1111	16	cafes	cafes	PROPN
ftr-492	1111	17	,	,	PUNCT
ftr-492	1111	18	l.p	l.p	PROPN
ftr-492	1111	19	.	.	PROPN
ftr-492	1111	20	litigation	litigation	PROPN
ftr-492	1111	21	,	,	PUNCT
ftr-492	1111	22	600	600	NUM
ftr-492	1111	23	a.2d	a.2d	SYM
ftr-492	1111	24	43	43	NUM
ftr-492	1111	25	(	(	PUNCT
ftr-492	1111	26	del	del	PROPN
ftr-492	1111	27	.	.	PROPN
ftr-492	1111	28	ch	ch	PROPN
ftr-492	1111	29	.	.	PROPN
ftr-492	1111	30	1991	1991	NUM
ftr-492	1111	31	)	)	PUNCT
ftr-492	1111	32	.	.	PUNCT
ftr-492	1112	1	172	172	X
ftr-492	1112	2	.	.	PUNCT
ftr-492	1113	1	the	the	DET
ftr-492	1113	2	larson	larson	PROPN
ftr-492	1113	3	court	court	PROPN
ftr-492	1113	4	rephrased	rephrase	VERB
ftr-492	1113	5	the	the	DET
ftr-492	1113	6	issue	issue	NOUN
ftr-492	1113	7	in	in	ADP
ftr-492	1113	8	terms	term	NOUN
ftr-492	1113	9	of	of	ADP
ftr-492	1113	10	whether	whether	SCONJ
ftr-492	1113	11	the	the	DET
ftr-492	1113	12	general	general	ADJ
ftr-492	1113	13	partners	partner	NOUN
ftr-492	1113	14	have	have	AUX
ftr-492	1113	15	"	"	PUNCT
ftr-492	1113	16	a	a	DET
ftr-492	1113	17	meaningful	meaningful	ADJ
ftr-492	1113	18	proprietary	proprietary	ADJ
ftr-492	1113	19	interest	interest	NOUN
ftr-492	1113	20	.	.	PUNCT
ftr-492	1113	21	"	"	PUNCT
ftr-492	1114	1	larson	larson	PROPN
ftr-492	1114	2	v.	v.	PROPN
ftr-492	1114	3	commissioner	commissioner	PROPN
ftr-492	1114	4	,	,	PUNCT
ftr-492	1114	5	66	66	NUM
ftr-492	1114	6	t.c	t.c	PROPN
ftr-492	1114	7	.	.	PROPN
ftr-492	1114	8	159	159	NUM
ftr-492	1114	9	,	,	PUNCT
ftr-492	1114	10	177	177	NUM
ftr-492	1114	11	(	(	PUNCT
ftr-492	1114	12	1976	1976	NUM
ftr-492	1114	13	)	)	PUNCT
ftr-492	1114	14	(	(	PUNCT
ftr-492	1114	15	citation	citation	NOUN
ftr-492	1114	16	omitted	omit	VERB
ftr-492	1114	17	)	)	PUNCT
ftr-492	1114	18	.	.	PUNCT
ftr-492	1115	1	173	173	NUM
ftr-492	1115	2	.	.	PUNCT
ftr-492	1115	3	regs	regs	PROPN
ftr-492	1115	4	.	.	PUNCT
ftr-492	1116	1	§	§	PROPN
ftr-492	1116	2	301.7701	301.7701	NUM
ftr-492	1116	3	-	-	SYM
ftr-492	1116	4	3(b)(2	3(b)(2	NUM
ftr-492	1116	5	)	)	PUNCT
ftr-492	1116	6	(	(	PUNCT
ftr-492	1116	7	example	example	NOUN
ftr-492	1116	8	1	1	NUM
ftr-492	1116	9	)	)	PUNCT
ftr-492	1116	10	.	.	PUNCT
ftr-492	1117	1	174	174	NUM
ftr-492	1117	2	.	.	PUNCT
ftr-492	1118	1	rev	rev	PROPN
ftr-492	1118	2	.	.	PROPN
ftr-492	1118	3	proc	proc	PROPN
ftr-492	1118	4	.	.	PUNCT
ftr-492	1119	1	89	89	NUM
ftr-492	1119	2	-	-	SYM
ftr-492	1119	3	12	12	NUM
ftr-492	1119	4	,	,	PUNCT
ftr-492	1119	5	1989	1989	NUM
ftr-492	1119	6	-	-	SYM
ftr-492	1119	7	1	1	NUM
ftr-492	1119	8	c.b	c.b	PROPN
ftr-492	1119	9	.	.	PROPN
ftr-492	1119	10	798	798	NUM
ftr-492	1119	11	at	at	ADP
ftr-492	1119	12	§	§	PROPN
ftr-492	1119	13	4.06	4.06	NUM
ftr-492	1119	14	.	.	PUNCT
ftr-492	1120	1	[	[	X
ftr-492	1120	2	vol	vol	NOUN
ftr-492	1120	3	.	.	NOUN
ftr-492	1120	4	1:4	1:4	NUM
ftr-492	1120	5	lingering	linger	VERB
ftr-492	1120	6	partnership	partnership	NOUN
ftr-492	1120	7	classification	classification	NOUN
ftr-492	1120	8	issues	issue	NOUN
ftr-492	1120	9	interest	interest	NOUN
ftr-492	1120	10	in	in	ADP
ftr-492	1120	11	partnership	partnership	NOUN
ftr-492	1120	12	profits	profit	NOUN
ftr-492	1120	13	.	.	PUNCT
ftr-492	1121	1	that	that	DET
ftr-492	1121	2	situation	situation	NOUN
ftr-492	1121	3	apparently	apparently	ADV
ftr-492	1121	4	would	would	AUX
ftr-492	1121	5	fail	fail	VERB
ftr-492	1121	6	to	to	PART
ftr-492	1121	7	satisfy	satisfy	VERB
ftr-492	1121	8	the	the	DET
ftr-492	1121	9	ruling	rule	VERB
ftr-492	1121	10	guidelines	guideline	NOUN
ftr-492	1121	11	,	,	PUNCT
ftr-492	1121	12	since	since	SCONJ
ftr-492	1121	13	the	the	DET
ftr-492	1121	14	ruling	rule	VERB
ftr-492	1121	15	guideline	guideline	NOUN
ftr-492	1121	16	test	test	NOUN
ftr-492	1121	17	is	be	AUX
ftr-492	1121	18	whether	whether	SCONJ
ftr-492	1121	19	the	the	DET
ftr-492	1121	20	general	general	ADJ
ftr-492	1121	21	partner	partner	NOUN
ftr-492	1121	22	has	have	VERB
ftr-492	1121	23	twenty	twenty	NUM
ftr-492	1121	24	percent	percent	NOUN
ftr-492	1121	25	or	or	CCONJ
ftr-492	1121	26	more	more	ADJ
ftr-492	1121	27	of	of	ADP
ftr-492	1121	28	the	the	DET
ftr-492	1121	29	"	"	PUNCT
ftr-492	1121	30	total	total	ADJ
ftr-492	1121	31	interests	interest	NOUN
ftr-492	1121	32	"	"	PUNCT
ftr-492	1121	33	in	in	ADP
ftr-492	1121	34	the	the	DET
ftr-492	1121	35	partnership	partnership	NOUN
ftr-492	1121	36	.	.	PUNCT
ftr-492	1122	1	the	the	DET
ftr-492	1122	2	only	only	ADJ
ftr-492	1122	3	case	case	NOUN
ftr-492	1122	4	to	to	PART
ftr-492	1122	5	consider	consider	VERB
ftr-492	1122	6	that	that	DET
ftr-492	1122	7	issue	issue	NOUN
ftr-492	1122	8	is	be	AUX
ftr-492	1122	9	larson	larson	PROPN
ftr-492	1122	10	,	,	PUNCT
ftr-492	1122	11	7	7	NUM
ftr-492	1122	12	1	1	NUM
ftr-492	1122	13	which	which	PRON
ftr-492	1122	14	involved	involve	VERB
ftr-492	1122	15	a	a	DET
ftr-492	1122	16	limited	limited	ADJ
ftr-492	1122	17	partnership	partnership	NOUN
ftr-492	1122	18	where	where	SCONJ
ftr-492	1122	19	the	the	DET
ftr-492	1122	20	general	general	ADJ
ftr-492	1122	21	partner	partner	NOUN
ftr-492	1122	22	had	have	VERB
ftr-492	1122	23	a	a	DET
ftr-492	1122	24	twenty	twenty	NUM
ftr-492	1122	25	percent	percent	NOUN
ftr-492	1122	26	interest	interest	NOUN
ftr-492	1122	27	in	in	ADP
ftr-492	1122	28	partnership	partnership	NOUN
ftr-492	1122	29	profits	profit	NOUN
ftr-492	1122	30	after	after	ADP
ftr-492	1122	31	a	a	DET
ftr-492	1122	32	return	return	NOUN
ftr-492	1122	33	of	of	ADP
ftr-492	1122	34	the	the	DET
ftr-492	1122	35	limited	limited	ADJ
ftr-492	1122	36	partner	partner	NOUN
ftr-492	1122	37	's	's	PART
ftr-492	1122	38	capital	capital	NOUN
ftr-492	1122	39	.	.	PUNCT
ftr-492	1122	40	"	"	PUNCT
ftr-492	1123	1	6	6	NUM
ftr-492	1123	2	the	the	DET
ftr-492	1123	3	court	court	NOUN
ftr-492	1123	4	did	do	AUX
ftr-492	1123	5	not	not	PART
ftr-492	1123	6	seem	seem	VERB
ftr-492	1123	7	to	to	PART
ftr-492	1123	8	regard	regard	VERB
ftr-492	1123	9	that	that	DET
ftr-492	1123	10	subordination	subordination	NOUN
ftr-492	1123	11	of	of	ADP
ftr-492	1123	12	the	the	DET
ftr-492	1123	13	general	general	ADJ
ftr-492	1123	14	partner	partner	NOUN
ftr-492	1123	15	's	's	PART
ftr-492	1123	16	interest	interest	NOUN
ftr-492	1123	17	as	as	ADP
ftr-492	1123	18	being	be	AUX
ftr-492	1123	19	per	per	X
ftr-492	1123	20	se	se	X
ftr-492	1123	21	fatal	fatal	ADJ
ftr-492	1123	22	on	on	ADP
ftr-492	1123	23	the	the	DET
ftr-492	1123	24	centralized	centralized	ADJ
ftr-492	1123	25	management	management	NOUN
ftr-492	1123	26	issue	issue	NOUN
ftr-492	1123	27	.	.	PUNCT
ftr-492	1124	1	however	however	ADV
ftr-492	1124	2	,	,	PUNCT
ftr-492	1124	3	the	the	DET
ftr-492	1124	4	court	court	NOUN
ftr-492	1124	5	did	do	AUX
ftr-492	1124	6	hold	hold	VERB
ftr-492	1124	7	that	that	SCONJ
ftr-492	1124	8	centralized	centralized	ADJ
ftr-492	1124	9	management	management	NOUN
ftr-492	1124	10	existed	exist	VERB
ftr-492	1124	11	,	,	PUNCT
ftr-492	1124	12	since	since	SCONJ
ftr-492	1124	13	the	the	DET
ftr-492	1124	14	court	court	NOUN
ftr-492	1124	15	regarded	regard	VERB
ftr-492	1124	16	the	the	DET
ftr-492	1124	17	general	general	ADJ
ftr-492	1124	18	partner	partner	NOUN
ftr-492	1124	19	's	's	PART
ftr-492	1124	20	interest	interest	NOUN
ftr-492	1124	21	as	as	ADP
ftr-492	1124	22	being	be	AUX
ftr-492	1124	23	very	very	ADV
ftr-492	1124	24	speculative	speculative	ADJ
ftr-492	1124	25	on	on	ADP
ftr-492	1124	26	the	the	DET
ftr-492	1124	27	facts	fact	NOUN
ftr-492	1124	28	and	and	CCONJ
ftr-492	1124	29	it	it	PRON
ftr-492	1124	30	was	be	AUX
ftr-492	1124	31	concerned	concerned	ADJ
ftr-492	1124	32	about	about	ADP
ftr-492	1124	33	the	the	DET
ftr-492	1124	34	right	right	NOUN
ftr-492	1124	35	of	of	ADP
ftr-492	1124	36	the	the	DET
ftr-492	1124	37	limited	limited	ADJ
ftr-492	1124	38	partners	partner	NOUN
ftr-492	1124	39	to	to	PART
ftr-492	1124	40	remove	remove	VERB
ftr-492	1124	41	the	the	DET
ftr-492	1124	42	general	general	ADJ
ftr-492	1124	43	partner	partner	NOUN
ftr-492	1124	44	at	at	ADP
ftr-492	1124	45	any	any	DET
ftr-492	1124	46	time	time	NOUN
ftr-492	1124	47	with	with	ADP
ftr-492	1124	48	a	a	DET
ftr-492	1124	49	sixty	sixty	NUM
ftr-492	1124	50	percent	percent	NOUN
ftr-492	1124	51	vote	vote	NOUN
ftr-492	1124	52	.	.	PUNCT
ftr-492	1124	53	'	'	PUNCT
ftr-492	1125	1	"	"	PUNCT
ftr-492	1125	2	it	it	PRON
ftr-492	1125	3	would	would	AUX
ftr-492	1125	4	seem	seem	VERB
ftr-492	1125	5	that	that	SCONJ
ftr-492	1125	6	at	at	ADP
ftr-492	1125	7	some	some	DET
ftr-492	1125	8	point	point	NOUN
ftr-492	1125	9	a	a	DET
ftr-492	1125	10	general	general	ADJ
ftr-492	1125	11	partner	partner	NOUN
ftr-492	1125	12	's	's	PART
ftr-492	1125	13	interest	interest	NOUN
ftr-492	1125	14	in	in	ADP
ftr-492	1125	15	partnership	partnership	NOUN
ftr-492	1125	16	profits	profit	NOUN
ftr-492	1125	17	could	could	AUX
ftr-492	1125	18	be	be	AUX
ftr-492	1125	19	sufficiently	sufficiently	ADV
ftr-492	1125	20	large	large	ADJ
ftr-492	1125	21	that	that	SCONJ
ftr-492	1125	22	it	it	PRON
ftr-492	1125	23	would	would	AUX
ftr-492	1125	24	be	be	AUX
ftr-492	1125	25	managing	manage	VERB
ftr-492	1125	26	the	the	DET
ftr-492	1125	27	partnership	partnership	NOUN
ftr-492	1125	28	more	more	ADV
ftr-492	1125	29	as	as	ADP
ftr-492	1125	30	a	a	DET
ftr-492	1125	31	principal	principal	NOUN
ftr-492	1125	32	than	than	ADP
ftr-492	1125	33	in	in	ADP
ftr-492	1125	34	a	a	DET
ftr-492	1125	35	representative	representative	ADJ
ftr-492	1125	36	capacity	capacity	NOUN
ftr-492	1125	37	,	,	PUNCT
ftr-492	1125	38	even	even	ADV
ftr-492	1125	39	if	if	SCONJ
ftr-492	1125	40	it	it	PRON
ftr-492	1125	41	had	have	VERB
ftr-492	1125	42	little	little	ADJ
ftr-492	1125	43	or	or	CCONJ
ftr-492	1125	44	no	no	PRON
ftr-492	1125	45	interest	interest	NOUN
ftr-492	1125	46	in	in	ADP
ftr-492	1125	47	partnership	partnership	NOUN
ftr-492	1125	48	capital	capital	NOUN
ftr-492	1125	49	.	.	PUNCT
ftr-492	1126	1	thus	thus	ADV
ftr-492	1126	2	,	,	PUNCT
ftr-492	1126	3	the	the	DET
ftr-492	1126	4	theory	theory	NOUN
ftr-492	1126	5	underlying	underlie	VERB
ftr-492	1126	6	the	the	DET
ftr-492	1126	7	centralized	centralized	ADJ
ftr-492	1126	8	management	management	NOUN
ftr-492	1126	9	regulations	regulation	NOUN
ftr-492	1126	10	would	would	AUX
ftr-492	1126	11	dictate	dictate	VERB
ftr-492	1126	12	that	that	SCONJ
ftr-492	1126	13	the	the	DET
ftr-492	1126	14	partnership	partnership	NOUN
ftr-492	1126	15	should	should	AUX
ftr-492	1126	16	not	not	PART
ftr-492	1126	17	be	be	AUX
ftr-492	1126	18	regarded	regard	VERB
ftr-492	1126	19	as	as	ADP
ftr-492	1126	20	being	be	AUX
ftr-492	1126	21	centrally	centrally	ADV
ftr-492	1126	22	managed	manage	VERB
ftr-492	1126	23	.	.	PUNCT
ftr-492	1127	1	in	in	ADP
ftr-492	1127	2	addition	addition	NOUN
ftr-492	1127	3	,	,	PUNCT
ftr-492	1127	4	authorities	authority	NOUN
ftr-492	1127	5	on	on	ADP
ftr-492	1127	6	the	the	DET
ftr-492	1127	7	meaning	meaning	NOUN
ftr-492	1127	8	of	of	ADP
ftr-492	1127	9	the	the	DET
ftr-492	1127	10	term	term	NOUN
ftr-492	1127	11	"	"	PUNCT
ftr-492	1127	12	substantially	substantially	ADV
ftr-492	1127	13	all	all	PRON
ftr-492	1127	14	"	"	PUNCT
ftr-492	1127	15	for	for	ADP
ftr-492	1127	16	other	other	ADJ
ftr-492	1127	17	tax	tax	NOUN
ftr-492	1127	18	purposes	purpose	NOUN
ftr-492	1127	19	would	would	AUX
ftr-492	1127	20	support	support	VERB
ftr-492	1127	21	that	that	DET
ftr-492	1127	22	result	result	VERB
ftr-492	1127	23	78	78	NUM
ftr-492	1127	24	to	to	PART
ftr-492	1127	25	venture	venture	VERB
ftr-492	1127	26	a	a	DET
ftr-492	1127	27	guess	guess	NOUN
ftr-492	1127	28	,	,	PUNCT
ftr-492	1127	29	it	it	PRON
ftr-492	1127	30	would	would	AUX
ftr-492	1127	31	seem	seem	VERB
ftr-492	1127	32	that	that	SCONJ
ftr-492	1127	33	an	an	DET
ftr-492	1127	34	interest	interest	NOUN
ftr-492	1127	35	in	in	ADP
ftr-492	1127	36	partnership	partnership	NOUN
ftr-492	1127	37	profits	profit	NOUN
ftr-492	1127	38	in	in	ADP
ftr-492	1127	39	the	the	DET
ftr-492	1127	40	thirty	thirty	NUM
ftr-492	1127	41	to	to	PART
ftr-492	1127	42	forty	forty	NUM
ftr-492	1127	43	percent	percent	NOUN
ftr-492	1127	44	range	range	NOUN
ftr-492	1127	45	should	should	AUX
ftr-492	1127	46	be	be	AUX
ftr-492	1127	47	sufficient	sufficient	ADJ
ftr-492	1127	48	to	to	PART
ftr-492	1127	49	preclude	preclude	VERB
ftr-492	1127	50	centralized	centralized	ADJ
ftr-492	1127	51	management	management	NOUN
ftr-492	1127	52	,	,	PUNCT
ftr-492	1127	53	assuming	assume	VERB
ftr-492	1127	54	that	that	SCONJ
ftr-492	1127	55	such	such	ADJ
ftr-492	1127	56	interest	interest	NOUN
ftr-492	1127	57	is	be	AUX
ftr-492	1127	58	not	not	PART
ftr-492	1127	59	subordinated	subordinate	VERB
ftr-492	1127	60	to	to	ADP
ftr-492	1127	61	a	a	DET
ftr-492	1127	62	return	return	NOUN
ftr-492	1127	63	on	on	ADP
ftr-492	1127	64	the	the	DET
ftr-492	1127	65	capital	capital	NOUN
ftr-492	1127	66	invested	invest	VERB
ftr-492	1127	67	by	by	ADP
ftr-492	1127	68	the	the	DET
ftr-492	1127	69	other	other	ADJ
ftr-492	1127	70	partners	partner	NOUN
ftr-492	1127	71	.	.	PUNCT
ftr-492	1128	1	a	a	DET
ftr-492	1128	2	higher	high	ADJ
ftr-492	1128	3	percentage	percentage	NOUN
ftr-492	1128	4	might	might	AUX
ftr-492	1128	5	be	be	AUX
ftr-492	1128	6	necessary	necessary	ADJ
ftr-492	1128	7	,	,	PUNCT
ftr-492	1128	8	depending	depend	VERB
ftr-492	1128	9	on	on	ADP
ftr-492	1128	10	the	the	DET
ftr-492	1128	11	facts	fact	NOUN
ftr-492	1128	12	,	,	PUNCT
ftr-492	1128	13	if	if	SCONJ
ftr-492	1128	14	the	the	DET
ftr-492	1128	15	general	general	ADJ
ftr-492	1128	16	partner	partner	NOUN
ftr-492	1128	17	's	's	PART
ftr-492	1128	18	interest	interest	NOUN
ftr-492	1128	19	were	be	AUX
ftr-492	1128	20	subordinated	subordinate	VERB
ftr-492	1128	21	to	to	ADP
ftr-492	1128	22	a	a	DET
ftr-492	1128	23	return	return	NOUN
ftr-492	1128	24	on	on	ADP
ftr-492	1128	25	capital	capital	NOUN
ftr-492	1128	26	.	.	PUNCT
ftr-492	1129	1	3	3	X
ftr-492	1129	2	.	.	X
ftr-492	1129	3	removal	removal	NOUN
ftr-492	1129	4	rights.-as	rights.-as	PROPN
ftr-492	1129	5	indicated	indicate	VERB
ftr-492	1129	6	above	above	ADV
ftr-492	1129	7	,	,	PUNCT
ftr-492	1129	8	under	under	ADP
ftr-492	1129	9	regulations	regulation	NOUN
ftr-492	1129	10	section	section	NOUN
ftr-492	1129	11	301.7701	301.7701	NUM
ftr-492	1129	12	-	-	SYM
ftr-492	1129	13	2(c)(4	2(c)(4	NUM
ftr-492	1129	14	)	)	PUNCT
ftr-492	1129	15	,	,	PUNCT
ftr-492	1129	16	centralized	centralized	ADJ
ftr-492	1129	17	management	management	NOUN
ftr-492	1129	18	may	may	AUX
ftr-492	1129	19	be	be	AUX
ftr-492	1129	20	deemed	deem	VERB
ftr-492	1129	21	to	to	PART
ftr-492	1129	22	exist	exist	VERB
ftr-492	1129	23	if	if	SCONJ
ftr-492	1129	24	the	the	DET
ftr-492	1129	25	limited	limited	ADJ
ftr-492	1129	26	partners	partner	NOUN
ftr-492	1129	27	have	have	VERB
ftr-492	1129	28	the	the	DET
ftr-492	1129	29	power	power	NOUN
ftr-492	1129	30	to	to	PART
ftr-492	1129	31	remove	remove	VERB
ftr-492	1129	32	the	the	DET
ftr-492	1129	33	general	general	ADJ
ftr-492	1129	34	partner	partner	NOUN
ftr-492	1129	35	.	.	PUNCT
ftr-492	1129	36	"	"	PUNCT
ftr-492	1130	1	the	the	DET
ftr-492	1130	2	presence	presence	NOUN
ftr-492	1130	3	of	of	ADP
ftr-492	1130	4	a	a	DET
ftr-492	1130	5	removal	removal	NOUN
ftr-492	1130	6	right	right	NOUN
ftr-492	1130	7	throws	throw	VERB
ftr-492	1130	8	the	the	DET
ftr-492	1130	9	centralized	centralized	ADJ
ftr-492	1130	10	management	management	NOUN
ftr-492	1130	11	question	question	NOUN
ftr-492	1130	12	into	into	ADP
ftr-492	1130	13	a	a	DET
ftr-492	1130	14	facts	fact	NOUN
ftr-492	1130	15	and	and	CCONJ
ftr-492	1130	16	circumstances	circumstance	NOUN
ftr-492	1130	17	test	test	VERB
ftr-492	1130	18	with	with	ADP
ftr-492	1130	19	no	no	DET
ftr-492	1130	20	further	further	ADJ
ftr-492	1130	21	guidance	guidance	NOUN
ftr-492	1130	22	from	from	ADP
ftr-492	1130	23	the	the	DET
ftr-492	1130	24	regulations	regulation	NOUN
ftr-492	1130	25	.	.	PUNCT
ftr-492	1131	1	the	the	DET
ftr-492	1131	2	obvious	obvious	ADJ
ftr-492	1131	3	issue	issue	NOUN
ftr-492	1131	4	in	in	ADP
ftr-492	1131	5	this	this	DET
ftr-492	1131	6	regard	regard	NOUN
ftr-492	1131	7	is	be	AUX
ftr-492	1131	8	when	when	SCONJ
ftr-492	1131	9	centralized	centralized	ADJ
ftr-492	1131	10	management	management	NOUN
ftr-492	1131	11	will	will	AUX
ftr-492	1131	12	be	be	AUX
ftr-492	1131	13	deemed	deem	VERB
ftr-492	1131	14	to	to	PART
ftr-492	1131	15	exist	exist	VERB
ftr-492	1131	16	under	under	ADP
ftr-492	1131	17	the	the	DET
ftr-492	1131	18	facts	fact	NOUN
ftr-492	1131	19	and	and	CCONJ
ftr-492	1131	20	circumstances	circumstance	NOUN
ftr-492	1131	21	test	test	VERB
ftr-492	1131	22	where	where	SCONJ
ftr-492	1131	23	the	the	DET
ftr-492	1131	24	general	general	ADJ
ftr-492	1131	25	175	175	NUM
ftr-492	1131	26	.	.	PUNCT
ftr-492	1131	27	66	66	NUM
ftr-492	1131	28	t.c	t.c	PROPN
ftr-492	1131	29	.	.	PROPN
ftr-492	1131	30	159	159	NUM
ftr-492	1131	31	(	(	PUNCT
ftr-492	1131	32	1976	1976	NUM
ftr-492	1131	33	)	)	PUNCT
ftr-492	1131	34	.	.	PUNCT
ftr-492	1132	1	176	176	NUM
ftr-492	1132	2	.	.	PUNCT
ftr-492	1133	1	the	the	DET
ftr-492	1133	2	amount	amount	NOUN
ftr-492	1133	3	of	of	ADP
ftr-492	1133	4	capital	capital	NOUN
ftr-492	1133	5	to	to	PART
ftr-492	1133	6	which	which	PRON
ftr-492	1133	7	the	the	DET
ftr-492	1133	8	general	general	ADJ
ftr-492	1133	9	partner	partner	NOUN
ftr-492	1133	10	's	's	PART
ftr-492	1133	11	interest	interest	NOUN
ftr-492	1133	12	was	be	AUX
ftr-492	1133	13	subordinated	subordinate	VERB
ftr-492	1133	14	was	be	AUX
ftr-492	1133	15	actually	actually	ADV
ftr-492	1133	16	only	only	ADV
ftr-492	1133	17	half	half	DET
ftr-492	1133	18	the	the	DET
ftr-492	1133	19	amount	amount	NOUN
ftr-492	1133	20	of	of	ADP
ftr-492	1133	21	cash	cash	NOUN
ftr-492	1133	22	actually	actually	ADV
ftr-492	1133	23	contributed	contribute	VERB
ftr-492	1133	24	by	by	ADP
ftr-492	1133	25	the	the	DET
ftr-492	1133	26	limited	limited	ADJ
ftr-492	1133	27	partners	partner	NOUN
ftr-492	1133	28	,	,	PUNCT
ftr-492	1133	29	and	and	CCONJ
ftr-492	1133	30	the	the	DET
ftr-492	1133	31	limited	limited	ADJ
ftr-492	1133	32	partners	partner	NOUN
ftr-492	1133	33	were	be	AUX
ftr-492	1133	34	deemed	deem	VERB
ftr-492	1133	35	to	to	PART
ftr-492	1133	36	receive	receive	VERB
ftr-492	1133	37	a	a	DET
ftr-492	1133	38	return	return	NOUN
ftr-492	1133	39	of	of	ADP
ftr-492	1133	40	their	their	PRON
ftr-492	1133	41	capital	capital	NOUN
ftr-492	1133	42	through	through	ADP
ftr-492	1133	43	both	both	PRON
ftr-492	1133	44	cash	cash	NOUN
ftr-492	1133	45	distributions	distribution	NOUN
ftr-492	1133	46	and	and	CCONJ
ftr-492	1133	47	tax	tax	NOUN
ftr-492	1133	48	benefits	benefit	NOUN
ftr-492	1133	49	.	.	PUNCT
ftr-492	1134	1	177	177	NUM
ftr-492	1134	2	.	.	PUNCT
ftr-492	1135	1	larson	larson	PROPN
ftr-492	1135	2	,	,	PUNCT
ftr-492	1135	3	66	66	NUM
ftr-492	1135	4	t.c	t.c	PROPN
ftr-492	1135	5	.	.	PUNCT
ftr-492	1136	1	at	at	ADP
ftr-492	1136	2	176	176	NUM
ftr-492	1136	3	-	-	SYM
ftr-492	1136	4	79	79	NUM
ftr-492	1136	5	.	.	PUNCT
ftr-492	1136	6	178	178	NUM
ftr-492	1136	7	.	.	PUNCT
ftr-492	1137	1	see	see	VERB
ftr-492	1137	2	,	,	PUNCT
ftr-492	1137	3	e.g.	e.g.	ADV
ftr-492	1137	4	,	,	PUNCT
ftr-492	1137	5	rev	rev	PROPN
ftr-492	1137	6	.	.	PROPN
ftr-492	1137	7	proc	proc	PROPN
ftr-492	1137	8	.	.	PUNCT
ftr-492	1138	1	77	77	NUM
ftr-492	1138	2	-	-	SYM
ftr-492	1138	3	37	37	NUM
ftr-492	1138	4	,	,	PUNCT
ftr-492	1138	5	1977	1977	NUM
ftr-492	1138	6	-	-	SYM
ftr-492	1138	7	2	2	NUM
ftr-492	1138	8	c.b	c.b	PROPN
ftr-492	1138	9	.	.	PROPN
ftr-492	1138	10	568	568	NUM
ftr-492	1138	11	(	(	PUNCT
ftr-492	1138	12	"	"	PUNCT
ftr-492	1138	13	substantially	substantially	ADV
ftr-492	1138	14	all	all	DET
ftr-492	1138	15	"	"	PUNCT
ftr-492	1138	16	the	the	DET
ftr-492	1138	17	assets	asset	NOUN
ftr-492	1138	18	of	of	ADP
ftr-492	1138	19	a	a	DET
ftr-492	1138	20	party	party	NOUN
ftr-492	1138	21	to	to	ADP
ftr-492	1138	22	a	a	DET
ftr-492	1138	23	triangular	triangular	NOUN
ftr-492	1138	24	merger	merger	NOUN
ftr-492	1138	25	means	mean	VERB
ftr-492	1138	26	90	90	NUM
ftr-492	1138	27	%	%	NOUN
ftr-492	1138	28	of	of	ADP
ftr-492	1138	29	its	its	PRON
ftr-492	1138	30	net	net	ADJ
ftr-492	1138	31	assets	asset	NOUN
ftr-492	1138	32	and	and	CCONJ
ftr-492	1138	33	70	70	NUM
ftr-492	1138	34	%	%	NOUN
ftr-492	1138	35	of	of	ADP
ftr-492	1138	36	its	its	PRON
ftr-492	1138	37	gross	gross	ADJ
ftr-492	1138	38	assets	asset	NOUN
ftr-492	1138	39	)	)	PUNCT
ftr-492	1138	40	.	.	PUNCT
ftr-492	1139	1	179	179	NUM
ftr-492	1139	2	.	.	PUNCT
ftr-492	1140	1	see	see	VERB
ftr-492	1140	2	discussion	discussion	NOUN
ftr-492	1140	3	supra	supra	PROPN
ftr-492	1140	4	part	part	PROPN
ftr-492	1140	5	vi(a	vi(a	PROPN
ftr-492	1140	6	)	)	PUNCT
ftr-492	1140	7	.	.	PUNCT
ftr-492	1141	1	this	this	DET
ftr-492	1141	2	aspect	aspect	NOUN
ftr-492	1141	3	of	of	ADP
ftr-492	1141	4	the	the	DET
ftr-492	1141	5	regulations	regulation	NOUN
ftr-492	1141	6	was	be	AUX
ftr-492	1141	7	added	add	VERB
ftr-492	1141	8	in	in	ADP
ftr-492	1141	9	1983	1983	NUM
ftr-492	1141	10	by	by	ADP
ftr-492	1141	11	treasury	treasury	NOUN
ftr-492	1141	12	decision	decision	NOUN
ftr-492	1141	13	7889	7889	NUM
ftr-492	1141	14	,	,	PUNCT
ftr-492	1141	15	1983	1983	NUM
ftr-492	1141	16	-	-	SYM
ftr-492	1141	17	1	1	NUM
ftr-492	1141	18	c.b	c.b	PROPN
ftr-492	1141	19	.	.	PROPN
ftr-492	1141	20	362	362	NUM
ftr-492	1141	21	.	.	PUNCT
ftr-492	1141	22	19931	19931	NUM
ftr-492	1142	1	florida	florida	PROPN
ftr-492	1142	2	tax	tax	PROPN
ftr-492	1142	3	review	review	NOUN
ftr-492	1142	4	partner	partner	NOUN
ftr-492	1142	5	has	have	VERB
ftr-492	1142	6	a	a	DET
ftr-492	1142	7	substantial	substantial	ADJ
ftr-492	1142	8	interest	interest	NOUN
ftr-492	1142	9	but	but	CCONJ
ftr-492	1142	10	is	be	AUX
ftr-492	1142	11	subject	subject	ADJ
ftr-492	1142	12	to	to	ADP
ftr-492	1142	13	a	a	DET
ftr-492	1142	14	removal	removal	NOUN
ftr-492	1142	15	right	right	NOUN
ftr-492	1142	16	.	.	PUNCT
ftr-492	1143	1	unfortunately	unfortunately	ADV
ftr-492	1143	2	,	,	PUNCT
ftr-492	1143	3	there	there	PRON
ftr-492	1143	4	is	be	VERB
ftr-492	1143	5	absolutely	absolutely	ADV
ftr-492	1143	6	no	no	DET
ftr-492	1143	7	authority	authority	NOUN
ftr-492	1143	8	on	on	ADP
ftr-492	1143	9	this	this	DET
ftr-492	1143	10	issue	issue	NOUN
ftr-492	1143	11	.	.	PUNCT
ftr-492	1144	1	while	while	SCONJ
ftr-492	1144	2	it	it	PRON
ftr-492	1144	3	may	may	AUX
ftr-492	1144	4	seem	seem	VERB
ftr-492	1144	5	like	like	ADP
ftr-492	1144	6	an	an	DET
ftr-492	1144	7	issue	issue	NOUN
ftr-492	1144	8	of	of	ADP
ftr-492	1144	9	only	only	ADJ
ftr-492	1144	10	academic	academic	ADJ
ftr-492	1144	11	significance	significance	NOUN
ftr-492	1144	12	,	,	PUNCT
ftr-492	1144	13	it	it	PRON
ftr-492	1144	14	is	be	AUX
ftr-492	1144	15	in	in	ADP
ftr-492	1144	16	fact	fact	NOUN
ftr-492	1144	17	of	of	ADP
ftr-492	1144	18	real	real	ADJ
ftr-492	1144	19	practical	practical	ADJ
ftr-492	1144	20	significance	significance	NOUN
ftr-492	1144	21	.	.	PUNCT
ftr-492	1145	1	the	the	DET
ftr-492	1145	2	reason	reason	NOUN
ftr-492	1145	3	is	be	AUX
ftr-492	1145	4	that	that	SCONJ
ftr-492	1145	5	many	many	ADJ
ftr-492	1145	6	partnership	partnership	NOUN
ftr-492	1145	7	agreements	agreement	NOUN
ftr-492	1145	8	have	have	AUX
ftr-492	1145	9	express	express	ADJ
ftr-492	1145	10	removal	removal	NOUN
ftr-492	1145	11	rights	right	NOUN
ftr-492	1145	12	that	that	PRON
ftr-492	1145	13	apply	apply	VERB
ftr-492	1145	14	where	where	SCONJ
ftr-492	1145	15	the	the	DET
ftr-492	1145	16	general	general	ADJ
ftr-492	1145	17	partner	partner	NOUN
ftr-492	1145	18	has	have	AUX
ftr-492	1145	19	acted	act	VERB
ftr-492	1145	20	wrongfully	wrongfully	ADV
ftr-492	1145	21	,	,	PUNCT
ftr-492	1145	22	and	and	CCONJ
ftr-492	1145	23	state	state	NOUN
ftr-492	1145	24	law	law	NOUN
ftr-492	1145	25	may	may	AUX
ftr-492	1145	26	supply	supply	VERB
ftr-492	1145	27	such	such	DET
ftr-492	1145	28	a	a	DET
ftr-492	1145	29	removal	removal	NOUN
ftr-492	1145	30	right	right	ADV
ftr-492	1145	31	where	where	SCONJ
ftr-492	1145	32	the	the	DET
ftr-492	1145	33	partnership	partnership	NOUN
ftr-492	1145	34	agreement	agreement	NOUN
ftr-492	1145	35	does	do	VERB
ftr-492	1145	36	not	not	PART
ftr-492	1145	37	.	.	PUNCT
ftr-492	1146	1	there	there	PRON
ftr-492	1146	2	are	be	VERB
ftr-492	1146	3	two	two	NUM
ftr-492	1146	4	aspects	aspect	NOUN
ftr-492	1146	5	of	of	ADP
ftr-492	1146	6	removal	removal	NOUN
ftr-492	1146	7	provisions	provision	NOUN
ftr-492	1146	8	that	that	PRON
ftr-492	1146	9	seem	seem	VERB
ftr-492	1146	10	most	most	ADV
ftr-492	1146	11	relevant	relevant	ADJ
ftr-492	1146	12	to	to	ADP
ftr-492	1146	13	the	the	DET
ftr-492	1146	14	facts	fact	NOUN
ftr-492	1146	15	and	and	CCONJ
ftr-492	1146	16	circumstances	circumstance	NOUN
ftr-492	1146	17	inquiry	inquiry	NOUN
ftr-492	1146	18	.	.	PUNCT
ftr-492	1147	1	the	the	DET
ftr-492	1147	2	first	first	ADJ
ftr-492	1147	3	is	be	AUX
ftr-492	1147	4	when	when	SCONJ
ftr-492	1147	5	the	the	DET
ftr-492	1147	6	removal	removal	NOUN
ftr-492	1147	7	right	right	NOUN
ftr-492	1147	8	can	can	AUX
ftr-492	1147	9	be	be	AUX
ftr-492	1147	10	exercised	exercise	VERB
ftr-492	1147	11	.	.	PUNCT
ftr-492	1148	1	if	if	SCONJ
ftr-492	1148	2	the	the	DET
ftr-492	1148	3	removal	removal	NOUN
ftr-492	1148	4	right	right	NOUN
ftr-492	1148	5	can	can	AUX
ftr-492	1148	6	be	be	AUX
ftr-492	1148	7	exercised	exercise	VERB
ftr-492	1148	8	only	only	ADV
ftr-492	1148	9	when	when	SCONJ
ftr-492	1148	10	the	the	DET
ftr-492	1148	11	general	general	ADJ
ftr-492	1148	12	partner	partner	NOUN
ftr-492	1148	13	commits	commit	VERB
ftr-492	1148	14	a	a	DET
ftr-492	1148	15	wrongful	wrongful	ADJ
ftr-492	1148	16	act	act	NOUN
ftr-492	1148	17	,	,	PUNCT
ftr-492	1148	18	it	it	PRON
ftr-492	1148	19	is	be	AUX
ftr-492	1148	20	difficult	difficult	ADJ
ftr-492	1148	21	to	to	PART
ftr-492	1148	22	see	see	VERB
ftr-492	1148	23	why	why	SCONJ
ftr-492	1148	24	the	the	DET
ftr-492	1148	25	general	general	ADJ
ftr-492	1148	26	partner	partner	NOUN
ftr-492	1148	27	should	should	AUX
ftr-492	1148	28	be	be	AUX
ftr-492	1148	29	treated	treat	VERB
ftr-492	1148	30	as	as	ADP
ftr-492	1148	31	acting	act	VERB
ftr-492	1148	32	in	in	ADP
ftr-492	1148	33	a	a	DET
ftr-492	1148	34	representative	representative	ADJ
ftr-492	1148	35	capacity	capacity	NOUN
ftr-492	1148	36	,	,	PUNCT
ftr-492	1148	37	since	since	SCONJ
ftr-492	1148	38	the	the	DET
ftr-492	1148	39	general	general	ADJ
ftr-492	1148	40	partner	partner	NOUN
ftr-492	1148	41	should	should	AUX
ftr-492	1148	42	regard	regard	VERB
ftr-492	1148	43	its	its	PRON
ftr-492	1148	44	interest	interest	NOUN
ftr-492	1148	45	as	as	ADP
ftr-492	1148	46	sufficiently	sufficiently	ADV
ftr-492	1148	47	vested	vest	VERB
ftr-492	1148	48	to	to	PART
ftr-492	1148	49	be	be	AUX
ftr-492	1148	50	motivated	motivate	VERB
ftr-492	1148	51	to	to	PART
ftr-492	1148	52	act	act	VERB
ftr-492	1148	53	for	for	ADP
ftr-492	1148	54	its	its	PRON
ftr-492	1148	55	own	own	ADJ
ftr-492	1148	56	account	account	NOUN
ftr-492	1148	57	.	.	PUNCT
ftr-492	1149	1	in	in	ADP
ftr-492	1149	2	addition	addition	NOUN
ftr-492	1149	3	,	,	PUNCT
ftr-492	1149	4	it	it	PRON
ftr-492	1149	5	would	would	AUX
ftr-492	1149	6	be	be	AUX
ftr-492	1149	7	absurd	absurd	ADJ
ftr-492	1149	8	as	as	ADP
ftr-492	1149	9	a	a	DET
ftr-492	1149	10	policy	policy	NOUN
ftr-492	1149	11	matter	matter	NOUN
ftr-492	1149	12	for	for	SCONJ
ftr-492	1149	13	the	the	DET
ftr-492	1149	14	partnership	partnership	NOUN
ftr-492	1149	15	tax	tax	NOUN
ftr-492	1149	16	law	law	NOUN
ftr-492	1149	17	to	to	PART
ftr-492	1149	18	encourage	encourage	VERB
ftr-492	1149	19	limited	limited	ADJ
ftr-492	1149	20	partners	partner	NOUN
ftr-492	1149	21	to	to	PART
ftr-492	1149	22	give	give	VERB
ftr-492	1149	23	up	up	ADP
ftr-492	1149	24	legitimate	legitimate	ADJ
ftr-492	1149	25	remedies	remedy	NOUN
ftr-492	1149	26	against	against	ADP
ftr-492	1149	27	general	general	ADJ
ftr-492	1149	28	partners	partner	NOUN
ftr-492	1149	29	that	that	PRON
ftr-492	1149	30	have	have	AUX
ftr-492	1149	31	acted	act	VERB
ftr-492	1149	32	wrongfully	wrongfully	ADV
ftr-492	1149	33	in	in	ADP
ftr-492	1149	34	order	order	NOUN
ftr-492	1149	35	to	to	PART
ftr-492	1149	36	avoid	avoid	VERB
ftr-492	1149	37	centralized	centralized	ADJ
ftr-492	1149	38	management	management	NOUN
ftr-492	1149	39	.	.	PUNCT
ftr-492	1150	1	in	in	ADP
ftr-492	1150	2	recognition	recognition	NOUN
ftr-492	1150	3	of	of	ADP
ftr-492	1150	4	those	those	DET
ftr-492	1150	5	considerations	consideration	NOUN
ftr-492	1150	6	,	,	PUNCT
ftr-492	1150	7	regulations	regulation	NOUN
ftr-492	1150	8	section	section	VERB
ftr-492	1150	9	301.7701	301.7701	NUM
ftr-492	1150	10	-	-	SYM
ftr-492	1150	11	2(c)(4	2(c)(4	NUM
ftr-492	1150	12	)	)	PUNCT
ftr-492	1150	13	quite	quite	ADV
ftr-492	1150	14	sensibly	sensibly	ADV
ftr-492	1150	15	provides	provide	VERB
ftr-492	1150	16	that	that	PRON
ftr-492	1150	17	:	:	PUNCT
ftr-492	1150	18	"	"	PUNCT
ftr-492	1150	19	[	[	X
ftr-492	1150	20	a	a	X
ftr-492	1150	21	]	]	X
ftr-492	1150	22	substantially	substantially	ADV
ftr-492	1150	23	restricted	restrict	VERB
ftr-492	1150	24	right	right	NOUN
ftr-492	1150	25	of	of	ADP
ftr-492	1150	26	the	the	DET
ftr-492	1150	27	limited	limited	ADJ
ftr-492	1150	28	partners	partner	NOUN
ftr-492	1150	29	to	to	PART
ftr-492	1150	30	remove	remove	VERB
ftr-492	1150	31	the	the	DET
ftr-492	1150	32	general	general	ADJ
ftr-492	1150	33	partner	partner	NOUN
ftr-492	1150	34	(	(	PUNCT
ftr-492	1150	35	e.g.	e.g.	ADV
ftr-492	1150	36	,	,	PUNCT
ftr-492	1150	37	in	in	ADP
ftr-492	1150	38	the	the	DET
ftr-492	1150	39	event	event	NOUN
ftr-492	1150	40	of	of	ADP
ftr-492	1150	41	the	the	DET
ftr-492	1150	42	general	general	PROPN
ftr-492	1150	43	partner	partner	NOUN
ftr-492	1150	44	's	's	PART
ftr-492	1150	45	gross	gross	ADJ
ftr-492	1150	46	negligence	negligence	NOUN
ftr-492	1150	47	,	,	PUNCT
ftr-492	1150	48	self	self	NOUN
ftr-492	1150	49	-	-	PUNCT
ftr-492	1150	50	dealing	dealing	NOUN
ftr-492	1150	51	,	,	PUNCT
ftr-492	1150	52	or	or	CCONJ
ftr-492	1150	53	embezzlement	embezzlement	NOUN
ftr-492	1150	54	)	)	PUNCT
ftr-492	1150	55	will	will	AUX
ftr-492	1150	56	not	not	PART
ftr-492	1150	57	itself	itself	PRON
ftr-492	1150	58	cause	cause	VERB
ftr-492	1150	59	the	the	DET
ftr-492	1150	60	partnership	partnership	NOUN
ftr-492	1150	61	to	to	PART
ftr-492	1150	62	possess	possess	VERB
ftr-492	1150	63	centralized	centralized	ADJ
ftr-492	1150	64	management	management	NOUN
ftr-492	1150	65	.	.	PUNCT
ftr-492	1150	66	"	"	PUNCT
ftr-492	1151	1	that	that	PRON
ftr-492	1151	2	having	having	AUX
ftr-492	1151	3	been	be	AUX
ftr-492	1151	4	said	say	VERB
ftr-492	1151	5	,	,	PUNCT
ftr-492	1151	6	there	there	PRON
ftr-492	1151	7	is	be	VERB
ftr-492	1151	8	still	still	ADV
ftr-492	1151	9	the	the	DET
ftr-492	1151	10	lingering	linger	VERB
ftr-492	1151	11	issue	issue	NOUN
ftr-492	1151	12	of	of	ADP
ftr-492	1151	13	whether	whether	SCONJ
ftr-492	1151	14	removal	removal	NOUN
ftr-492	1151	15	rights	right	NOUN
ftr-492	1151	16	tied	tie	VERB
ftr-492	1151	17	to	to	ADP
ftr-492	1151	18	a	a	DET
ftr-492	1151	19	simple	simple	ADJ
ftr-492	1151	20	negligence	negligence	NOUN
ftr-492	1151	21	standard	standard	NOUN
ftr-492	1151	22	or	or	CCONJ
ftr-492	1151	23	the	the	DET
ftr-492	1151	24	failure	failure	NOUN
ftr-492	1151	25	of	of	ADP
ftr-492	1151	26	the	the	DET
ftr-492	1151	27	general	general	ADJ
ftr-492	1151	28	partner	partner	NOUN
ftr-492	1151	29	to	to	PART
ftr-492	1151	30	satisfy	satisfy	VERB
ftr-492	1151	31	a	a	DET
ftr-492	1151	32	financial	financial	ADJ
ftr-492	1151	33	performance	performance	NOUN
ftr-492	1151	34	test	test	NOUN
ftr-492	1151	35	(	(	PUNCT
ftr-492	1151	36	without	without	ADP
ftr-492	1151	37	regard	regard	NOUN
ftr-492	1151	38	to	to	ADP
ftr-492	1151	39	fault	fault	NOUN
ftr-492	1151	40	)	)	PUNCT
ftr-492	1151	41	would	would	AUX
ftr-492	1151	42	be	be	AUX
ftr-492	1151	43	deemed	deem	VERB
ftr-492	1151	44	to	to	PART
ftr-492	1151	45	be	be	AUX
ftr-492	1151	46	a	a	DET
ftr-492	1151	47	"	"	PUNCT
ftr-492	1151	48	substantially	substantially	ADV
ftr-492	1151	49	restricted	restrict	VERB
ftr-492	1151	50	right	right	ADV
ftr-492	1151	51	.	.	PUNCT
ftr-492	1151	52	"	"	PUNCT
ftr-492	1152	1	presumably	presumably	ADV
ftr-492	1152	2	such	such	ADJ
ftr-492	1152	3	removal	removal	NOUN
ftr-492	1152	4	rights	right	NOUN
ftr-492	1152	5	would	would	AUX
ftr-492	1152	6	be	be	AUX
ftr-492	1152	7	regarded	regard	VERB
ftr-492	1152	8	as	as	ADP
ftr-492	1152	9	substantially	substantially	ADV
ftr-492	1152	10	restricted	restrict	VERB
ftr-492	1152	11	,	,	PUNCT
ftr-492	1152	12	except	except	SCONJ
ftr-492	1152	13	in	in	ADP
ftr-492	1152	14	the	the	DET
ftr-492	1152	15	case	case	NOUN
ftr-492	1152	16	of	of	ADP
ftr-492	1152	17	removal	removal	NOUN
ftr-492	1152	18	rights	right	NOUN
ftr-492	1152	19	based	base	VERB
ftr-492	1152	20	on	on	ADP
ftr-492	1152	21	a	a	DET
ftr-492	1152	22	financial	financial	ADJ
ftr-492	1152	23	performance	performance	NOUN
ftr-492	1152	24	test	test	NOUN
ftr-492	1152	25	if	if	SCONJ
ftr-492	1152	26	the	the	DET
ftr-492	1152	27	parties	party	NOUN
ftr-492	1152	28	expected	expect	VERB
ftr-492	1152	29	that	that	SCONJ
ftr-492	1152	30	the	the	DET
ftr-492	1152	31	test	test	NOUN
ftr-492	1152	32	would	would	AUX
ftr-492	1152	33	not	not	PART
ftr-492	1152	34	be	be	AUX
ftr-492	1152	35	satisfied	satisfied	ADJ
ftr-492	1152	36	.	.	PUNCT
ftr-492	1153	1	the	the	DET
ftr-492	1153	2	second	second	ADJ
ftr-492	1153	3	aspect	aspect	NOUN
ftr-492	1153	4	of	of	ADP
ftr-492	1153	5	a	a	DET
ftr-492	1153	6	removal	removal	NOUN
ftr-492	1153	7	provision	provision	NOUN
ftr-492	1153	8	that	that	PRON
ftr-492	1153	9	should	should	AUX
ftr-492	1153	10	be	be	AUX
ftr-492	1153	11	relevant	relevant	ADJ
ftr-492	1153	12	is	be	AUX
ftr-492	1153	13	what	what	PRON
ftr-492	1153	14	consideration	consideration	NOUN
ftr-492	1153	15	,	,	PUNCT
ftr-492	1153	16	if	if	SCONJ
ftr-492	1153	17	any	any	PRON
ftr-492	1153	18	,	,	PUNCT
ftr-492	1153	19	the	the	DET
ftr-492	1153	20	general	general	ADJ
ftr-492	1153	21	partner	partner	NOUN
ftr-492	1153	22	would	would	AUX
ftr-492	1153	23	be	be	AUX
ftr-492	1153	24	entitled	entitle	VERB
ftr-492	1153	25	to	to	PART
ftr-492	1153	26	receive	receive	VERB
ftr-492	1153	27	as	as	ADP
ftr-492	1153	28	a	a	DET
ftr-492	1153	29	result	result	NOUN
ftr-492	1153	30	of	of	ADP
ftr-492	1153	31	a	a	DET
ftr-492	1153	32	removal	removal	NOUN
ftr-492	1153	33	.	.	PUNCT
ftr-492	1154	1	if	if	SCONJ
ftr-492	1154	2	the	the	DET
ftr-492	1154	3	general	general	ADJ
ftr-492	1154	4	partner	partner	NOUN
ftr-492	1154	5	would	would	AUX
ftr-492	1154	6	be	be	AUX
ftr-492	1154	7	entitled	entitle	VERB
ftr-492	1154	8	to	to	ADP
ftr-492	1154	9	a	a	DET
ftr-492	1154	10	payment	payment	NOUN
ftr-492	1154	11	equal	equal	ADJ
ftr-492	1154	12	to	to	ADP
ftr-492	1154	13	the	the	DET
ftr-492	1154	14	fair	fair	ADJ
ftr-492	1154	15	market	market	NOUN
ftr-492	1154	16	value	value	NOUN
ftr-492	1154	17	of	of	ADP
ftr-492	1154	18	its	its	PRON
ftr-492	1154	19	interest	interest	NOUN
ftr-492	1154	20	or	or	CCONJ
ftr-492	1154	21	its	its	PRON
ftr-492	1154	22	interest	interest	NOUN
ftr-492	1154	23	would	would	AUX
ftr-492	1154	24	be	be	AUX
ftr-492	1154	25	converted	convert	VERB
ftr-492	1154	26	into	into	ADP
ftr-492	1154	27	a	a	DET
ftr-492	1154	28	limited	limited	ADJ
ftr-492	1154	29	partner	partner	NOUN
ftr-492	1154	30	interest	interest	NOUN
ftr-492	1154	31	with	with	ADP
ftr-492	1154	32	the	the	DET
ftr-492	1154	33	same	same	ADJ
ftr-492	1154	34	economic	economic	ADJ
ftr-492	1154	35	attributes	attribute	NOUN
ftr-492	1154	36	as	as	ADP
ftr-492	1154	37	before	before	ADV
ftr-492	1154	38	,	,	PUNCT
ftr-492	1154	39	it	it	PRON
ftr-492	1154	40	is	be	AUX
ftr-492	1154	41	arguable	arguable	ADJ
ftr-492	1154	42	that	that	SCONJ
ftr-492	1154	43	the	the	DET
ftr-492	1154	44	general	general	ADJ
ftr-492	1154	45	partner	partner	NOUN
ftr-492	1154	46	should	should	AUX
ftr-492	1154	47	not	not	PART
ftr-492	1154	48	be	be	AUX
ftr-492	1154	49	regarded	regard	VERB
ftr-492	1154	50	as	as	ADP
ftr-492	1154	51	acting	act	VERB
ftr-492	1154	52	in	in	ADP
ftr-492	1154	53	a	a	DET
ftr-492	1154	54	representative	representative	ADJ
ftr-492	1154	55	capacity	capacity	NOUN
ftr-492	1154	56	despite	despite	SCONJ
ftr-492	1154	57	the	the	DET
ftr-492	1154	58	presence	presence	NOUN
ftr-492	1154	59	of	of	ADP
ftr-492	1154	60	the	the	DET
ftr-492	1154	61	removal	removal	NOUN
ftr-492	1154	62	right	right	ADV
ftr-492	1154	63	,	,	PUNCT
ftr-492	1154	64	since	since	SCONJ
ftr-492	1154	65	the	the	DET
ftr-492	1154	66	general	general	ADJ
ftr-492	1154	67	partner	partner	NOUN
ftr-492	1154	68	would	would	AUX
ftr-492	1154	69	always	always	ADV
ftr-492	1154	70	have	have	VERB
ftr-492	1154	71	the	the	DET
ftr-492	1154	72	economic	economic	ADJ
ftr-492	1154	73	incentive	incentive	NOUN
ftr-492	1154	74	to	to	PART
ftr-492	1154	75	manage	manage	VERB
ftr-492	1154	76	the	the	DET
ftr-492	1154	77	partnership	partnership	NOUN
ftr-492	1154	78	as	as	SCONJ
ftr-492	1154	79	it	it	PRON
ftr-492	1154	80	saw	see	VERB
ftr-492	1154	81	fit	fit	ADJ
ftr-492	1154	82	to	to	PART
ftr-492	1154	83	maximize	maximize	VERB
ftr-492	1154	84	the	the	DET
ftr-492	1154	85	value	value	NOUN
ftr-492	1154	86	of	of	ADP
ftr-492	1154	87	its	its	PRON
ftr-492	1154	88	interest	interest	NOUN
ftr-492	1154	89	.	.	PUNCT
ftr-492	1155	1	there	there	PRON
ftr-492	1155	2	is	be	VERB
ftr-492	1155	3	some	some	DET
ftr-492	1155	4	support	support	NOUN
ftr-492	1155	5	for	for	ADP
ftr-492	1155	6	that	that	DET
ftr-492	1155	7	position	position	NOUN
ftr-492	1155	8	in	in	ADP
ftr-492	1155	9	larson	larson	PROPN
ftr-492	1155	10	,	,	PUNCT
ftr-492	1155	11	which	which	PRON
ftr-492	1155	12	involved	involve	VERB
ftr-492	1155	13	a	a	DET
ftr-492	1155	14	removal	removal	NOUN
ftr-492	1155	15	right	right	ADV
ftr-492	1155	16	pursuant	pursuant	NOUN
ftr-492	1155	17	to	to	ADP
ftr-492	1155	18	which	which	PRON
ftr-492	1155	19	the	the	DET
ftr-492	1155	20	general	general	ADJ
ftr-492	1155	21	partner	partner	NOUN
ftr-492	1155	22	would	would	AUX
ftr-492	1155	23	receive	receive	VERB
ftr-492	1155	24	a	a	DET
ftr-492	1155	25	cash	cash	NOUN
ftr-492	1155	26	payment	payment	NOUN
ftr-492	1155	27	equal	equal	ADJ
ftr-492	1155	28	to	to	ADP
ftr-492	1155	29	the	the	DET
ftr-492	1155	30	fair	fair	ADJ
ftr-492	1155	31	market	market	NOUN
ftr-492	1155	32	value	value	NOUN
ftr-492	1155	33	of	of	ADP
ftr-492	1155	34	its	its	PRON
ftr-492	1155	35	interest	interest	NOUN
ftr-492	1155	36	if	if	SCONJ
ftr-492	1155	37	it	it	PRON
ftr-492	1155	38	were	be	AUX
ftr-492	1155	39	removed	remove	VERB
ftr-492	1155	40	.	.	PUNCT
ftr-492	1156	1	the	the	DET
ftr-492	1156	2	court	court	NOUN
ftr-492	1156	3	indicated	indicate	VERB
ftr-492	1156	4	that	that	SCONJ
ftr-492	1156	5	such	such	ADJ
ftr-492	1156	6	payment	payment	NOUN
ftr-492	1156	7	requirement	requirement	NOUN
ftr-492	1156	8	created	create	VERB
ftr-492	1156	9	"	"	PUNCT
ftr-492	1156	10	a	a	DET
ftr-492	1156	11	vested	vested	ADJ
ftr-492	1156	12	proprietary	proprietary	ADJ
ftr-492	1156	13	interest	interest	NOUN
ftr-492	1156	14	to	to	PART
ftr-492	1156	15	protect	protect	VERB
ftr-492	1156	16	,	,	PUNCT
ftr-492	1156	17	"	"	PUNCT
ftr-492	1156	18	although	although	SCONJ
ftr-492	1156	19	it	it	PRON
ftr-492	1156	20	ultimately	ultimately	ADV
ftr-492	1156	21	concluded	conclude	VERB
ftr-492	1156	22	that	that	SCONJ
ftr-492	1156	23	centralized	centralized	ADJ
ftr-492	1156	24	management	management	NOUN
ftr-492	1156	25	existed	exist	VERB
ftr-492	1156	26	because	because	SCONJ
ftr-492	1156	27	[	[	X
ftr-492	1156	28	vol	vol	NOUN
ftr-492	1156	29	.	.	NOUN
ftr-492	1156	30	1:4	1:4	NUM
ftr-492	1156	31	lingering	linger	VERB
ftr-492	1156	32	partnership	partnership	NOUN
ftr-492	1156	33	classification	classification	NOUN
ftr-492	1156	34	issues	issue	NOUN
ftr-492	1156	35	the	the	DET
ftr-492	1156	36	interest	interest	NOUN
ftr-492	1156	37	had	have	VERB
ftr-492	1156	38	only	only	ADV
ftr-492	1156	39	speculative	speculative	ADJ
ftr-492	1156	40	value	value	NOUN
ftr-492	1156	41	.	.	PUNCT
ftr-492	1157	1	18	18	NUM
ftr-492	1157	2	4	4	NUM
ftr-492	1157	3	.	.	PUNCT
ftr-492	1157	4	affiliated	affiliate	VERB
ftr-492	1157	5	general	general	ADJ
ftr-492	1157	6	and	and	CCONJ
ftr-492	1157	7	limited	limit	VERB
ftr-492	1157	8	partners.-where	partners.-where	PROPN
ftr-492	1157	9	the	the	DET
ftr-492	1157	10	general	general	ADJ
ftr-492	1157	11	and	and	CCONJ
ftr-492	1157	12	limited	limited	ADJ
ftr-492	1157	13	partners	partner	NOUN
ftr-492	1157	14	of	of	ADP
ftr-492	1157	15	a	a	DET
ftr-492	1157	16	partnership	partnership	NOUN
ftr-492	1157	17	are	be	AUX
ftr-492	1157	18	affiliated	affiliate	VERB
ftr-492	1157	19	,	,	PUNCT
ftr-492	1157	20	special	special	ADJ
ftr-492	1157	21	centralized	centralize	VERB
ftr-492	1157	22	management	management	NOUN
ftr-492	1157	23	concerns	concern	NOUN
ftr-492	1157	24	may	may	AUX
ftr-492	1157	25	come	come	VERB
ftr-492	1157	26	into	into	ADP
ftr-492	1157	27	play	play	NOUN
ftr-492	1157	28	.	.	PUNCT
ftr-492	1158	1	the	the	DET
ftr-492	1158	2	most	most	ADV
ftr-492	1158	3	important	important	ADJ
ftr-492	1158	4	concern	concern	NOUN
ftr-492	1158	5	applies	apply	VERB
ftr-492	1158	6	where	where	SCONJ
ftr-492	1158	7	the	the	DET
ftr-492	1158	8	limited	limited	ADJ
ftr-492	1158	9	partners	partner	NOUN
ftr-492	1158	10	actually	actually	ADV
ftr-492	1158	11	control	control	VERB
ftr-492	1158	12	the	the	DET
ftr-492	1158	13	general	general	ADJ
ftr-492	1158	14	partner	partner	NOUN
ftr-492	1158	15	,	,	PUNCT
ftr-492	1158	16	namely	namely	ADV
ftr-492	1158	17	,	,	PUNCT
ftr-492	1158	18	whether	whether	SCONJ
ftr-492	1158	19	centralized	centralize	VERB
ftr-492	1158	20	management	management	NOUN
ftr-492	1158	21	could	could	AUX
ftr-492	1158	22	be	be	AUX
ftr-492	1158	23	deemed	deem	VERB
ftr-492	1158	24	to	to	PART
ftr-492	1158	25	exist	exist	VERB
ftr-492	1158	26	,	,	PUNCT
ftr-492	1158	27	even	even	ADV
ftr-492	1158	28	if	if	SCONJ
ftr-492	1158	29	the	the	DET
ftr-492	1158	30	general	general	ADJ
ftr-492	1158	31	partner	partner	NOUN
ftr-492	1158	32	has	have	VERB
ftr-492	1158	33	a	a	DET
ftr-492	1158	34	substantial	substantial	ADJ
ftr-492	1158	35	interest	interest	NOUN
ftr-492	1158	36	in	in	ADP
ftr-492	1158	37	the	the	DET
ftr-492	1158	38	partnership	partnership	NOUN
ftr-492	1158	39	,	,	PUNCT
ftr-492	1158	40	on	on	ADP
ftr-492	1158	41	the	the	DET
ftr-492	1158	42	theory	theory	NOUN
ftr-492	1158	43	that	that	SCONJ
ftr-492	1158	44	the	the	DET
ftr-492	1158	45	general	general	ADJ
ftr-492	1158	46	partner	partner	NOUN
ftr-492	1158	47	would	would	AUX
ftr-492	1158	48	always	always	ADV
ftr-492	1158	49	be	be	AUX
ftr-492	1158	50	directed	direct	VERB
ftr-492	1158	51	to	to	PART
ftr-492	1158	52	represent	represent	VERB
ftr-492	1158	53	the	the	DET
ftr-492	1158	54	interests	interest	NOUN
ftr-492	1158	55	of	of	ADP
ftr-492	1158	56	the	the	DET
ftr-492	1158	57	limited	limited	ADJ
ftr-492	1158	58	partners	partner	NOUN
ftr-492	1158	59	.	.	PUNCT
ftr-492	1159	1	revenue	revenue	NOUN
ftr-492	1159	2	procedure	procedure	NOUN
ftr-492	1159	3	89	89	NUM
ftr-492	1159	4	-	-	SYM
ftr-492	1159	5	12181	12181	NUM
ftr-492	1159	6	contains	contain	VERB
ftr-492	1159	7	a	a	DET
ftr-492	1159	8	warning	warning	NOUN
ftr-492	1159	9	in	in	ADP
ftr-492	1159	10	this	this	DET
ftr-492	1159	11	regard	regard	NOUN
ftr-492	1159	12	,	,	PUNCT
ftr-492	1159	13	stating	state	VERB
ftr-492	1159	14	that	that	SCONJ
ftr-492	1159	15	"	"	PUNCT
ftr-492	1159	16	the	the	DET
ftr-492	1159	17	service	service	NOUN
ftr-492	1159	18	will	will	AUX
ftr-492	1159	19	consider	consider	VERB
ftr-492	1159	20	all	all	DET
ftr-492	1159	21	the	the	DET
ftr-492	1159	22	facts	fact	NOUN
ftr-492	1159	23	and	and	CCONJ
ftr-492	1159	24	circumstances	circumstance	NOUN
ftr-492	1159	25	,	,	PUNCT
ftr-492	1159	26	including	include	VERB
ftr-492	1159	27	limited	limited	ADJ
ftr-492	1159	28	partner	partner	NOUN
ftr-492	1159	29	control	control	NOUN
ftr-492	1159	30	of	of	ADP
ftr-492	1159	31	the	the	DET
ftr-492	1159	32	general	general	ADJ
ftr-492	1159	33	partners	partner	NOUN
ftr-492	1159	34	(	(	PUNCT
ftr-492	1159	35	whether	whether	SCONJ
ftr-492	1159	36	direct	direct	ADJ
ftr-492	1159	37	or	or	CCONJ
ftr-492	1159	38	indirect	indirect	ADJ
ftr-492	1159	39	)	)	PUNCT
ftr-492	1159	40	,	,	PUNCT
ftr-492	1159	41	in	in	ADP
ftr-492	1159	42	determining	determine	VERB
ftr-492	1159	43	whether	whether	SCONJ
ftr-492	1159	44	the	the	DET
ftr-492	1159	45	partnership	partnership	NOUN
ftr-492	1159	46	lacks	lack	VERB
ftr-492	1159	47	centralized	centralized	ADJ
ftr-492	1159	48	management	management	NOUN
ftr-492	1159	49	.	.	PUNCT
ftr-492	1160	1	"	"	PUNCT
ftr-492	1160	2	"	"	PUNCT
ftr-492	1160	3	unfortunately	unfortunately	ADV
ftr-492	1160	4	,	,	PUNCT
ftr-492	1160	5	there	there	PRON
ftr-492	1160	6	is	be	VERB
ftr-492	1160	7	no	no	DET
ftr-492	1160	8	definitive	definitive	ADJ
ftr-492	1160	9	authority	authority	NOUN
ftr-492	1160	10	as	as	ADP
ftr-492	1160	11	to	to	ADP
ftr-492	1160	12	what	what	DET
ftr-492	1160	13	degree	degree	NOUN
ftr-492	1160	14	of	of	ADP
ftr-492	1160	15	control	control	NOUN
ftr-492	1160	16	by	by	ADP
ftr-492	1160	17	the	the	DET
ftr-492	1160	18	limited	limited	ADJ
ftr-492	1160	19	partners	partner	NOUN
ftr-492	1160	20	will	will	AUX
ftr-492	1160	21	result	result	VERB
ftr-492	1160	22	in	in	ADP
ftr-492	1160	23	centralized	centralized	ADJ
ftr-492	1160	24	management	management	NOUN
ftr-492	1160	25	.	.	PUNCT
ftr-492	1161	1	on	on	ADP
ftr-492	1161	2	the	the	DET
ftr-492	1161	3	one	one	NUM
ftr-492	1161	4	hand	hand	NOUN
ftr-492	1161	5	,	,	PUNCT
ftr-492	1161	6	the	the	DET
ftr-492	1161	7	fact	fact	NOUN
ftr-492	1161	8	that	that	SCONJ
ftr-492	1161	9	a	a	DET
ftr-492	1161	10	single	single	ADJ
ftr-492	1161	11	limited	limited	ADJ
ftr-492	1161	12	partner	partner	NOUN
ftr-492	1161	13	with	with	ADP
ftr-492	1161	14	a	a	DET
ftr-492	1161	15	small	small	ADJ
ftr-492	1161	16	interest	interest	NOUN
ftr-492	1161	17	in	in	ADP
ftr-492	1161	18	a	a	DET
ftr-492	1161	19	partnership	partnership	NOUN
ftr-492	1161	20	with	with	ADP
ftr-492	1161	21	many	many	ADJ
ftr-492	1161	22	partners	partner	NOUN
ftr-492	1161	23	has	have	AUX
ftr-492	1161	24	a	a	DET
ftr-492	1161	25	minority	minority	NOUN
ftr-492	1161	26	interest	interest	NOUN
ftr-492	1161	27	in	in	ADP
ftr-492	1161	28	the	the	DET
ftr-492	1161	29	general	general	ADJ
ftr-492	1161	30	partner	partner	NOUN
ftr-492	1161	31	obviously	obviously	ADV
ftr-492	1161	32	should	should	AUX
ftr-492	1161	33	not	not	PART
ftr-492	1161	34	be	be	AUX
ftr-492	1161	35	a	a	DET
ftr-492	1161	36	problem	problem	NOUN
ftr-492	1161	37	.	.	PUNCT
ftr-492	1162	1	on	on	ADP
ftr-492	1162	2	the	the	DET
ftr-492	1162	3	other	other	ADJ
ftr-492	1162	4	hand	hand	NOUN
ftr-492	1162	5	,	,	PUNCT
ftr-492	1162	6	a	a	DET
ftr-492	1162	7	limited	limited	ADJ
ftr-492	1162	8	partner	partner	NOUN
ftr-492	1162	9	's	's	PART
ftr-492	1162	10	complete	complete	ADJ
ftr-492	1162	11	control	control	NOUN
ftr-492	1162	12	of	of	ADP
ftr-492	1162	13	a	a	DET
ftr-492	1162	14	general	general	ADJ
ftr-492	1162	15	partner	partner	NOUN
ftr-492	1162	16	in	in	ADP
ftr-492	1162	17	a	a	DET
ftr-492	1162	18	two	two	NUM
ftr-492	1162	19	-	-	PUNCT
ftr-492	1162	20	partner	partner	NOUN
ftr-492	1162	21	partnership	partnership	NOUN
ftr-492	1162	22	would	would	AUX
ftr-492	1162	23	raise	raise	VERB
ftr-492	1162	24	a	a	DET
ftr-492	1162	25	serious	serious	ADJ
ftr-492	1162	26	centralized	centralized	ADJ
ftr-492	1162	27	management	management	NOUN
ftr-492	1162	28	problem	problem	NOUN
ftr-492	1162	29	.	.	PUNCT
ftr-492	1163	1	it	it	PRON
ftr-492	1163	2	should	should	AUX
ftr-492	1163	3	be	be	AUX
ftr-492	1163	4	noted	note	VERB
ftr-492	1163	5	that	that	SCONJ
ftr-492	1163	6	there	there	PRON
ftr-492	1163	7	is	be	VERB
ftr-492	1163	8	a	a	DET
ftr-492	1163	9	paradox	paradox	NOUN
ftr-492	1163	10	with	with	ADP
ftr-492	1163	11	respect	respect	NOUN
ftr-492	1163	12	to	to	ADP
ftr-492	1163	13	the	the	DET
ftr-492	1163	14	centralized	centralized	ADJ
ftr-492	1163	15	management	management	NOUN
ftr-492	1163	16	concern	concern	NOUN
ftr-492	1163	17	raised	raise	VERB
ftr-492	1163	18	by	by	ADP
ftr-492	1163	19	limited	limited	ADJ
ftr-492	1163	20	partners	partner	NOUN
ftr-492	1163	21	controlling	control	VERB
ftr-492	1163	22	the	the	DET
ftr-492	1163	23	general	general	ADJ
ftr-492	1163	24	partner	partner	NOUN
ftr-492	1163	25	.	.	PUNCT
ftr-492	1164	1	the	the	DET
ftr-492	1164	2	paradox	paradox	NOUN
ftr-492	1164	3	arises	arise	VERB
ftr-492	1164	4	because	because	SCONJ
ftr-492	1164	5	the	the	DET
ftr-492	1164	6	centralized	centralized	ADJ
ftr-492	1164	7	management	management	NOUN
ftr-492	1164	8	concern	concern	NOUN
ftr-492	1164	9	becomes	become	VERB
ftr-492	1164	10	more	more	ADV
ftr-492	1164	11	acute	acute	ADJ
ftr-492	1164	12	as	as	ADP
ftr-492	1164	13	the	the	DET
ftr-492	1164	14	degree	degree	NOUN
ftr-492	1164	15	of	of	ADP
ftr-492	1164	16	control	control	NOUN
ftr-492	1164	17	by	by	ADP
ftr-492	1164	18	the	the	DET
ftr-492	1164	19	limited	limited	ADJ
ftr-492	1164	20	partners	partner	NOUN
ftr-492	1164	21	increases	increase	NOUN
ftr-492	1164	22	,	,	PUNCT
ftr-492	1164	23	yet	yet	ADV
ftr-492	1164	24	,	,	PUNCT
ftr-492	1164	25	if	if	SCONJ
ftr-492	1164	26	the	the	DET
ftr-492	1164	27	limited	limited	ADJ
ftr-492	1164	28	partners	partner	NOUN
ftr-492	1164	29	actually	actually	ADV
ftr-492	1164	30	served	serve	VERB
ftr-492	1164	31	as	as	ADP
ftr-492	1164	32	the	the	DET
ftr-492	1164	33	general	general	ADJ
ftr-492	1164	34	partners	partner	NOUN
ftr-492	1164	35	,	,	PUNCT
ftr-492	1164	36	there	there	PRON
ftr-492	1164	37	clearly	clearly	ADV
ftr-492	1164	38	would	would	AUX
ftr-492	1164	39	be	be	AUX
ftr-492	1164	40	no	no	DET
ftr-492	1164	41	centralized	centralized	ADJ
ftr-492	1164	42	management	management	NOUN
ftr-492	1164	43	.	.	PUNCT
ftr-492	1165	1	a	a	DET
ftr-492	1165	2	related	related	ADJ
ftr-492	1165	3	issue	issue	NOUN
ftr-492	1165	4	is	be	AUX
ftr-492	1165	5	whether	whether	SCONJ
ftr-492	1165	6	the	the	DET
ftr-492	1165	7	service	service	NOUN
ftr-492	1165	8	could	could	AUX
ftr-492	1165	9	extend	extend	VERB
ftr-492	1165	10	its	its	PRON
ftr-492	1165	11	lack	lack	NOUN
ftr-492	1165	12	of	of	ADP
ftr-492	1165	13	"	"	PUNCT
ftr-492	1165	14	separate	separate	ADJ
ftr-492	1165	15	interests	interest	NOUN
ftr-492	1165	16	"	"	PUNCT
ftr-492	1165	17	theory	theory	NOUN
ftr-492	1165	18	,	,	PUNCT
ftr-492	1165	19	which	which	PRON
ftr-492	1165	20	it	it	PRON
ftr-492	1165	21	historically	historically	ADV
ftr-492	1165	22	has	have	AUX
ftr-492	1165	23	applied	apply	VERB
ftr-492	1165	24	only	only	ADV
ftr-492	1165	25	for	for	ADP
ftr-492	1165	26	free	free	ADJ
ftr-492	1165	27	transferability1	transferability1	NOUN
ftr-492	1165	28	3	3	NUM
ftr-492	1165	29	and	and	CCONJ
ftr-492	1165	30	continuity	continuity	NOUN
ftr-492	1165	31	of	of	ADP
ftr-492	1165	32	life	life	NOUN
ftr-492	1165	33	purposes	purpose	NOUN
ftr-492	1165	34	,	,	PUNCT
ftr-492	1165	35	'	'	PUNCT
ftr-492	1165	36	"	"	PUNCT
ftr-492	1165	37	to	to	ADP
ftr-492	1165	38	this	this	DET
ftr-492	1165	39	area	area	NOUN
ftr-492	1165	40	.	.	PUNCT
ftr-492	1166	1	the	the	DET
ftr-492	1166	2	argument	argument	NOUN
ftr-492	1166	3	would	would	AUX
ftr-492	1166	4	be	be	AUX
ftr-492	1166	5	that	that	SCONJ
ftr-492	1166	6	a	a	DET
ftr-492	1166	7	general	general	ADJ
ftr-492	1166	8	partner	partner	NOUN
ftr-492	1166	9	that	that	PRON
ftr-492	1166	10	is	be	AUX
ftr-492	1166	11	closely	closely	ADV
ftr-492	1166	12	affiliated	affiliate	VERB
ftr-492	1166	13	with	with	ADP
ftr-492	1166	14	(	(	PUNCT
ftr-492	1166	15	but	but	CCONJ
ftr-492	1166	16	not	not	PART
ftr-492	1166	17	controlled	control	VERB
ftr-492	1166	18	by	by	ADP
ftr-492	1166	19	)	)	PUNCT
ftr-492	1166	20	the	the	DET
ftr-492	1166	21	limited	limited	ADJ
ftr-492	1166	22	partners	partner	NOUN
ftr-492	1166	23	naturally	naturally	ADV
ftr-492	1166	24	would	would	AUX
ftr-492	1166	25	protect	protect	VERB
ftr-492	1166	26	the	the	DET
ftr-492	1166	27	interests	interest	NOUN
ftr-492	1166	28	of	of	ADP
ftr-492	1166	29	the	the	DET
ftr-492	1166	30	limited	limited	ADJ
ftr-492	1166	31	partners	partner	NOUN
ftr-492	1166	32	and	and	CCONJ
ftr-492	1166	33	presumably	presumably	ADV
ftr-492	1166	34	would	would	AUX
ftr-492	1166	35	be	be	AUX
ftr-492	1166	36	beholden	beholden	ADJ
ftr-492	1166	37	to	to	ADP
ftr-492	1166	38	the	the	DET
ftr-492	1166	39	same	same	ADJ
ftr-492	1166	40	ultimate	ultimate	ADJ
ftr-492	1166	41	owners	owner	NOUN
ftr-492	1166	42	,	,	PUNCT
ftr-492	1166	43	thereby	thereby	ADV
ftr-492	1166	44	creating	create	VERB
ftr-492	1166	45	a	a	DET
ftr-492	1166	46	sort	sort	NOUN
ftr-492	1166	47	of	of	ADP
ftr-492	1166	48	functional	functional	ADJ
ftr-492	1166	49	centralized	centralize	VERB
ftr-492	1166	50	management	management	NOUN
ftr-492	1166	51	.	.	PUNCT
ftr-492	1167	1	fortunately	fortunately	ADV
ftr-492	1167	2	,	,	PUNCT
ftr-492	1167	3	there	there	PRON
ftr-492	1167	4	is	be	VERB
ftr-492	1167	5	no	no	DET
ftr-492	1167	6	evidence	evidence	NOUN
ftr-492	1167	7	that	that	SCONJ
ftr-492	1167	8	the	the	DET
ftr-492	1167	9	service	service	NOUN
ftr-492	1167	10	has	have	AUX
ftr-492	1167	11	ever	ever	ADV
ftr-492	1167	12	made	make	VERB
ftr-492	1167	13	that	that	DET
ftr-492	1167	14	argument	argument	NOUN
ftr-492	1167	15	.	.	PUNCT
ftr-492	1168	1	5	5	X
ftr-492	1168	2	.	.	X
ftr-492	1168	3	"	"	PUNCT
ftr-492	1168	4	exclusive	exclusive	ADJ
ftr-492	1168	5	authority	authority	NOUN
ftr-492	1168	6	"	"	PUNCT
ftr-492	1168	7	issue.-another	issue.-another	NOUN
ftr-492	1168	8	centralization	centralization	NOUN
ftr-492	1168	9	of	of	ADP
ftr-492	1168	10	management	management	NOUN
ftr-492	1168	11	issue	issue	NOUN
ftr-492	1168	12	is	be	AUX
ftr-492	1168	13	whether	whether	SCONJ
ftr-492	1168	14	a	a	DET
ftr-492	1168	15	limited	limited	ADJ
ftr-492	1168	16	partnership	partnership	NOUN
ftr-492	1168	17	that	that	PRON
ftr-492	1168	18	has	have	VERB
ftr-492	1168	19	a	a	DET
ftr-492	1168	20	general	general	ADJ
ftr-492	1168	21	partner	partner	NOUN
ftr-492	1168	22	with	with	ADP
ftr-492	1168	23	a	a	DET
ftr-492	1168	24	180	180	NUM
ftr-492	1168	25	.	.	PUNCT
ftr-492	1169	1	larson	larson	PROPN
ftr-492	1169	2	,	,	PUNCT
ftr-492	1169	3	66	66	NUM
ftr-492	1169	4	t.c	t.c	PROPN
ftr-492	1169	5	.	.	PUNCT
ftr-492	1170	1	at	at	ADP
ftr-492	1170	2	178	178	NUM
ftr-492	1170	3	.	.	PUNCT
ftr-492	1171	1	181	181	NUM
ftr-492	1171	2	.	.	X
ftr-492	1171	3	1989	1989	NUM
ftr-492	1171	4	-	-	SYM
ftr-492	1171	5	1	1	NUM
ftr-492	1171	6	c.b	c.b	PROPN
ftr-492	1171	7	.	.	PROPN
ftr-492	1171	8	798	798	NUM
ftr-492	1171	9	.	.	X
ftr-492	1171	10	182	182	NUM
ftr-492	1171	11	.	.	PUNCT
ftr-492	1172	1	i	i	PRON
ftr-492	1172	2	d.	d.	PROPN
ftr-492	1172	3	at	at	ADP
ftr-492	1172	4	§	§	PROPN
ftr-492	1172	5	4.06	4.06	NUM
ftr-492	1172	6	.	.	PROPN
ftr-492	1172	7	183	183	NUM
ftr-492	1172	8	.	.	PUNCT
ftr-492	1173	1	see	see	VERB
ftr-492	1173	2	discussion	discussion	NOUN
ftr-492	1173	3	supra	supra	PROPN
ftr-492	1173	4	part	part	PROPN
ftr-492	1173	5	iv(b)(6	iv(b)(6	PROPN
ftr-492	1173	6	)	)	PUNCT
ftr-492	1173	7	.	.	PUNCT
ftr-492	1174	1	184	184	X
ftr-492	1174	2	.	.	X
ftr-492	1175	1	see	see	VERB
ftr-492	1175	2	discussion	discussion	NOUN
ftr-492	1175	3	supra	supra	PROPN
ftr-492	1175	4	part	part	PROPN
ftr-492	1175	5	v(b)(5	v(b)(5	PROPN
ftr-492	1175	6	)	)	PUNCT
ftr-492	1175	7	.	.	PUNCT
ftr-492	1176	1	19931	19931	NUM
ftr-492	1176	2	florida	florida	PROPN
ftr-492	1176	3	tax	tax	PROPN
ftr-492	1176	4	review	review	NOUN
ftr-492	1176	5	small	small	ADJ
ftr-492	1176	6	economic	economic	ADJ
ftr-492	1176	7	interest	interest	NOUN
ftr-492	1176	8	could	could	AUX
ftr-492	1176	9	be	be	AUX
ftr-492	1176	10	determined	determine	VERB
ftr-492	1176	11	to	to	PART
ftr-492	1176	12	lack	lack	VERB
ftr-492	1176	13	centralized	centralized	ADJ
ftr-492	1176	14	management	management	NOUN
ftr-492	1176	15	because	because	SCONJ
ftr-492	1176	16	of	of	ADP
ftr-492	1176	17	management	management	NOUN
ftr-492	1176	18	rights	right	NOUN
ftr-492	1176	19	granted	grant	VERB
ftr-492	1176	20	to	to	ADP
ftr-492	1176	21	the	the	DET
ftr-492	1176	22	limited	limited	ADJ
ftr-492	1176	23	partners	partner	NOUN
ftr-492	1176	24	.	.	PUNCT
ftr-492	1177	1	as	as	SCONJ
ftr-492	1177	2	noted	note	VERB
ftr-492	1177	3	earlier	early	ADV
ftr-492	1177	4	,	,	PUNCT
ftr-492	1177	5	regulations	regulation	NOUN
ftr-492	1177	6	section	section	NOUN
ftr-492	1177	7	301.7701	301.7701	NUM
ftr-492	1177	8	-	-	SYM
ftr-492	1177	9	2(c)(1	2(c)(1	NUM
ftr-492	1177	10	)	)	PUNCT
ftr-492	1177	11	provides	provide	VERB
ftr-492	1177	12	that	that	SCONJ
ftr-492	1177	13	centralized	centralized	ADJ
ftr-492	1177	14	management	management	NOUN
ftr-492	1177	15	exists	exist	VERB
ftr-492	1177	16	where	where	SCONJ
ftr-492	1177	17	"	"	PUNCT
ftr-492	1177	18	continuing	continue	VERB
ftr-492	1177	19	exclusive	exclusive	ADJ
ftr-492	1177	20	authority	authority	NOUN
ftr-492	1177	21	to	to	PART
ftr-492	1177	22	make	make	VERB
ftr-492	1177	23	the	the	DET
ftr-492	1177	24	management	management	NOUN
ftr-492	1177	25	decisions	decision	NOUN
ftr-492	1177	26	necessary	necessary	ADJ
ftr-492	1177	27	to	to	ADP
ftr-492	1177	28	the	the	DET
ftr-492	1177	29	conduct	conduct	NOUN
ftr-492	1177	30	of	of	ADP
ftr-492	1177	31	the	the	DET
ftr-492	1177	32	business	business	NOUN
ftr-492	1177	33	"	"	PUNCT
ftr-492	1177	34	(	(	PUNCT
ftr-492	1177	35	emphasis	emphasis	NOUN
ftr-492	1177	36	added	add	VERB
ftr-492	1177	37	)	)	PUNCT
ftr-492	1177	38	resides	reside	VERB
ftr-492	1177	39	with	with	ADP
ftr-492	1177	40	members	member	NOUN
ftr-492	1177	41	having	have	VERB
ftr-492	1177	42	a	a	DET
ftr-492	1177	43	small	small	ADJ
ftr-492	1177	44	interest	interest	NOUN
ftr-492	1177	45	.	.	PUNCT
ftr-492	1178	1	the	the	DET
ftr-492	1178	2	partnership	partnership	NOUN
ftr-492	1178	3	agreement	agreement	NOUN
ftr-492	1178	4	for	for	ADP
ftr-492	1178	5	the	the	DET
ftr-492	1178	6	typical	typical	ADJ
ftr-492	1178	7	limited	limited	ADJ
ftr-492	1178	8	partnership	partnership	NOUN
ftr-492	1178	9	provides	provide	VERB
ftr-492	1178	10	that	that	SCONJ
ftr-492	1178	11	the	the	DET
ftr-492	1178	12	limited	limited	ADJ
ftr-492	1178	13	partners	partner	NOUN
ftr-492	1178	14	must	must	AUX
ftr-492	1178	15	consent	consent	VERB
ftr-492	1178	16	to	to	ADP
ftr-492	1178	17	certain	certain	ADJ
ftr-492	1178	18	extraordinary	extraordinary	ADJ
ftr-492	1178	19	transactions	transaction	NOUN
ftr-492	1178	20	,	,	PUNCT
ftr-492	1178	21	such	such	ADJ
ftr-492	1178	22	as	as	ADP
ftr-492	1178	23	selling	sell	VERB
ftr-492	1178	24	substantially	substantially	ADV
ftr-492	1178	25	all	all	DET
ftr-492	1178	26	the	the	DET
ftr-492	1178	27	partnership	partnership	NOUN
ftr-492	1178	28	's	's	PART
ftr-492	1178	29	assets	asset	NOUN
ftr-492	1178	30	or	or	CCONJ
ftr-492	1178	31	admitting	admit	VERB
ftr-492	1178	32	new	new	ADJ
ftr-492	1178	33	partners	partner	NOUN
ftr-492	1178	34	.	.	PUNCT
ftr-492	1179	1	such	such	ADJ
ftr-492	1179	2	approval	approval	NOUN
ftr-492	1179	3	rights	right	NOUN
ftr-492	1179	4	often	often	ADV
ftr-492	1179	5	are	be	AUX
ftr-492	1179	6	quite	quite	ADV
ftr-492	1179	7	extensive	extensive	ADJ
ftr-492	1179	8	,	,	PUNCT
ftr-492	1179	9	particularly	particularly	ADV
ftr-492	1179	10	for	for	ADP
ftr-492	1179	11	limited	limited	ADJ
ftr-492	1179	12	partnerships	partnership	NOUN
ftr-492	1179	13	formed	form	VERB
ftr-492	1179	14	under	under	ADP
ftr-492	1179	15	revised	revise	VERB
ftr-492	1179	16	uniform	uniform	ADJ
ftr-492	1179	17	limited	limited	PROPN
ftr-492	1179	18	partnership	partnership	PROPN
ftr-492	1179	19	act	act	PROPN
ftr-492	1179	20	statutes	statute	NOUN
ftr-492	1179	21	because	because	SCONJ
ftr-492	1179	22	of	of	ADP
ftr-492	1179	23	the	the	DET
ftr-492	1179	24	freedom	freedom	NOUN
ftr-492	1179	25	those	those	DET
ftr-492	1179	26	statutes	statute	NOUN
ftr-492	1179	27	give	give	VERB
ftr-492	1179	28	to	to	ADP
ftr-492	1179	29	limited	limited	ADJ
ftr-492	1179	30	partners	partner	NOUN
ftr-492	1179	31	to	to	PART
ftr-492	1179	32	participate	participate	VERB
ftr-492	1179	33	in	in	ADP
ftr-492	1179	34	management	management	NOUN
ftr-492	1179	35	without	without	ADP
ftr-492	1179	36	losing	lose	VERB
ftr-492	1179	37	their	their	PRON
ftr-492	1179	38	limited	limited	ADJ
ftr-492	1179	39	liability	liability	NOUN
ftr-492	1179	40	.	.	PUNCT
ftr-492	1180	1	5	5	NUM
ftr-492	1180	2	in	in	ADP
ftr-492	1180	3	some	some	DET
ftr-492	1180	4	cases	case	NOUN
ftr-492	1180	5	,	,	PUNCT
ftr-492	1180	6	the	the	DET
ftr-492	1180	7	limited	limited	ADJ
ftr-492	1180	8	partners	partner	NOUN
ftr-492	1180	9	may	may	AUX
ftr-492	1180	10	be	be	AUX
ftr-492	1180	11	represented	represent	VERB
ftr-492	1180	12	by	by	ADP
ftr-492	1180	13	a	a	DET
ftr-492	1180	14	management	management	NOUN
ftr-492	1180	15	or	or	CCONJ
ftr-492	1180	16	advisory	advisory	ADJ
ftr-492	1180	17	committee	committee	NOUN
ftr-492	1180	18	that	that	PRON
ftr-492	1180	19	actively	actively	ADV
ftr-492	1180	20	monitors	monitor	VERB
ftr-492	1180	21	the	the	DET
ftr-492	1180	22	partnership	partnership	NOUN
ftr-492	1180	23	's	's	PART
ftr-492	1180	24	business	business	NOUN
ftr-492	1180	25	and	and	CCONJ
ftr-492	1180	26	routinely	routinely	ADV
ftr-492	1180	27	passes	pass	VERB
ftr-492	1180	28	on	on	ADP
ftr-492	1180	29	general	general	ADJ
ftr-492	1180	30	partner	partner	NOUN
ftr-492	1180	31	actions	action	NOUN
ftr-492	1180	32	.	.	PUNCT
ftr-492	1181	1	thus	thus	ADV
ftr-492	1181	2	,	,	PUNCT
ftr-492	1181	3	in	in	ADP
ftr-492	1181	4	the	the	DET
ftr-492	1181	5	real	real	ADJ
ftr-492	1181	6	world	world	NOUN
ftr-492	1181	7	,	,	PUNCT
ftr-492	1181	8	general	general	ADJ
ftr-492	1181	9	partners	partner	NOUN
ftr-492	1181	10	have	have	VERB
ftr-492	1181	11	varying	vary	VERB
ftr-492	1181	12	degrees	degree	NOUN
ftr-492	1181	13	of	of	ADP
ftr-492	1181	14	control	control	NOUN
ftr-492	1181	15	over	over	ADP
ftr-492	1181	16	partnership	partnership	NOUN
ftr-492	1181	17	businesses	business	NOUN
ftr-492	1181	18	,	,	PUNCT
ftr-492	1181	19	but	but	CCONJ
ftr-492	1181	20	they	they	PRON
ftr-492	1181	21	seldom	seldom	ADV
ftr-492	1181	22	have	have	VERB
ftr-492	1181	23	truly	truly	ADV
ftr-492	1181	24	"	"	PUNCT
ftr-492	1181	25	exclusive	exclusive	ADJ
ftr-492	1181	26	"	"	PUNCT
ftr-492	1181	27	control	control	NOUN
ftr-492	1181	28	.	.	PUNCT
ftr-492	1182	1	arguably	arguably	ADV
ftr-492	1182	2	such	such	ADJ
ftr-492	1182	3	limited	limited	ADJ
ftr-492	1182	4	partner	partner	NOUN
ftr-492	1182	5	rights	right	NOUN
ftr-492	1182	6	could	could	AUX
ftr-492	1182	7	cause	cause	VERB
ftr-492	1182	8	a	a	DET
ftr-492	1182	9	partnership	partnership	NOUN
ftr-492	1182	10	to	to	PART
ftr-492	1182	11	lack	lack	VERB
ftr-492	1182	12	the	the	DET
ftr-492	1182	13	characteristic	characteristic	NOUN
ftr-492	1182	14	of	of	ADP
ftr-492	1182	15	centralized	centralized	ADJ
ftr-492	1182	16	management	management	NOUN
ftr-492	1182	17	.	.	PUNCT
ftr-492	1183	1	6	6	X
ftr-492	1183	2	.	.	X
ftr-492	1183	3	managing	manage	VERB
ftr-492	1183	4	general	general	ADJ
ftr-492	1183	5	partners.-one	partners.-one	NOUN
ftr-492	1183	6	final	final	ADJ
ftr-492	1183	7	centralized	centralized	ADJ
ftr-492	1183	8	management	management	NOUN
ftr-492	1183	9	issue	issue	NOUN
ftr-492	1183	10	arises	arise	VERB
ftr-492	1183	11	for	for	ADP
ftr-492	1183	12	limited	limited	ADJ
ftr-492	1183	13	partnerships	partnership	NOUN
ftr-492	1183	14	that	that	PRON
ftr-492	1183	15	have	have	VERB
ftr-492	1183	16	multiple	multiple	ADJ
ftr-492	1183	17	general	general	ADJ
ftr-492	1183	18	partners	partner	NOUN
ftr-492	1183	19	,	,	PUNCT
ftr-492	1183	20	one	one	NUM
ftr-492	1183	21	of	of	ADP
ftr-492	1183	22	whom	whom	PRON
ftr-492	1183	23	is	be	AUX
ftr-492	1183	24	delegated	delegate	VERB
ftr-492	1183	25	the	the	DET
ftr-492	1183	26	exclusive	exclusive	ADJ
ftr-492	1183	27	responsibility	responsibility	NOUN
ftr-492	1183	28	for	for	ADP
ftr-492	1183	29	managing	manage	VERB
ftr-492	1183	30	day	day	NOUN
ftr-492	1183	31	-	-	PUNCT
ftr-492	1183	32	to	to	ADP
ftr-492	1183	33	-	-	PUNCT
ftr-492	1183	34	day	day	NOUN
ftr-492	1183	35	business	business	NOUN
ftr-492	1183	36	of	of	ADP
ftr-492	1183	37	the	the	DET
ftr-492	1183	38	partnership	partnership	NOUN
ftr-492	1183	39	(	(	PUNCT
ftr-492	1183	40	and	and	CCONJ
ftr-492	1183	41	is	be	AUX
ftr-492	1183	42	usually	usually	ADV
ftr-492	1183	43	referred	refer	VERB
ftr-492	1183	44	to	to	ADP
ftr-492	1183	45	as	as	ADP
ftr-492	1183	46	the	the	DET
ftr-492	1183	47	"	"	PUNCT
ftr-492	1183	48	managing	manage	VERB
ftr-492	1183	49	general	general	ADJ
ftr-492	1183	50	partner	partner	NOUN
ftr-492	1183	51	"	"	PUNCT
ftr-492	1183	52	)	)	PUNCT
ftr-492	1183	53	.	.	PUNCT
ftr-492	1184	1	the	the	DET
ftr-492	1184	2	question	question	NOUN
ftr-492	1184	3	is	be	AUX
ftr-492	1184	4	whether	whether	SCONJ
ftr-492	1184	5	the	the	DET
ftr-492	1184	6	centralized	centralized	ADJ
ftr-492	1184	7	management	management	NOUN
ftr-492	1184	8	issue	issue	NOUN
ftr-492	1184	9	should	should	AUX
ftr-492	1184	10	be	be	AUX
ftr-492	1184	11	judged	judge	VERB
ftr-492	1184	12	solely	solely	ADV
ftr-492	1184	13	by	by	ADP
ftr-492	1184	14	reference	reference	NOUN
ftr-492	1184	15	to	to	ADP
ftr-492	1184	16	the	the	DET
ftr-492	1184	17	size	size	NOUN
ftr-492	1184	18	of	of	ADP
ftr-492	1184	19	the	the	DET
ftr-492	1184	20	interest	interest	NOUN
ftr-492	1184	21	held	hold	VERB
ftr-492	1184	22	by	by	ADP
ftr-492	1184	23	the	the	DET
ftr-492	1184	24	managing	manage	VERB
ftr-492	1184	25	general	general	ADJ
ftr-492	1184	26	partner	partner	NOUN
ftr-492	1184	27	on	on	ADP
ftr-492	1184	28	the	the	DET
ftr-492	1184	29	theory	theory	NOUN
ftr-492	1184	30	that	that	SCONJ
ftr-492	1184	31	the	the	DET
ftr-492	1184	32	managing	manage	VERB
ftr-492	1184	33	general	general	ADJ
ftr-492	1184	34	partner	partner	NOUN
ftr-492	1184	35	has	have	AUX
ftr-492	1184	36	the	the	DET
ftr-492	1184	37	"	"	PUNCT
ftr-492	1184	38	exclusive	exclusive	ADJ
ftr-492	1184	39	authority	authority	NOUN
ftr-492	1184	40	"	"	PUNCT
ftr-492	1184	41	to	to	PART
ftr-492	1184	42	manage	manage	VERB
ftr-492	1184	43	the	the	DET
ftr-492	1184	44	partnership	partnership	NOUN
ftr-492	1184	45	.	.	PUNCT
ftr-492	1185	1	it	it	PRON
ftr-492	1185	2	is	be	AUX
ftr-492	1185	3	doubtful	doubtful	ADJ
ftr-492	1185	4	that	that	SCONJ
ftr-492	1185	5	the	the	DET
ftr-492	1185	6	service	service	NOUN
ftr-492	1185	7	would	would	AUX
ftr-492	1185	8	prevail	prevail	VERB
ftr-492	1185	9	if	if	SCONJ
ftr-492	1185	10	it	it	PRON
ftr-492	1185	11	were	be	AUX
ftr-492	1185	12	to	to	PART
ftr-492	1185	13	take	take	VERB
ftr-492	1185	14	that	that	DET
ftr-492	1185	15	position	position	NOUN
ftr-492	1185	16	.	.	PUNCT
ftr-492	1186	1	first	first	ADV
ftr-492	1186	2	,	,	PUNCT
ftr-492	1186	3	even	even	ADV
ftr-492	1186	4	though	though	SCONJ
ftr-492	1186	5	the	the	DET
ftr-492	1186	6	managing	manage	VERB
ftr-492	1186	7	general	general	ADJ
ftr-492	1186	8	partner	partner	NOUN
ftr-492	1186	9	of	of	ADP
ftr-492	1186	10	a	a	DET
ftr-492	1186	11	partnership	partnership	NOUN
ftr-492	1186	12	actually	actually	ADV
ftr-492	1186	13	runs	run	VERB
ftr-492	1186	14	the	the	DET
ftr-492	1186	15	partnership	partnership	NOUN
ftr-492	1186	16	on	on	ADP
ftr-492	1186	17	a	a	DET
ftr-492	1186	18	day	day	NOUN
ftr-492	1186	19	-	-	PUNCT
ftr-492	1186	20	to	to	ADP
ftr-492	1186	21	-	-	PUNCT
ftr-492	1186	22	day	day	NOUN
ftr-492	1186	23	basis	basis	NOUN
ftr-492	1186	24	,	,	PUNCT
ftr-492	1186	25	all	all	DET
ftr-492	1186	26	the	the	DET
ftr-492	1186	27	general	general	ADJ
ftr-492	1186	28	partners	partner	NOUN
ftr-492	1186	29	would	would	AUX
ftr-492	1186	30	at	at	ADV
ftr-492	1186	31	least	least	ADJ
ftr-492	1186	32	have	have	VERB
ftr-492	1186	33	the	the	DET
ftr-492	1186	34	authority	authority	NOUN
ftr-492	1186	35	to	to	PART
ftr-492	1186	36	bind	bind	VERB
ftr-492	1186	37	the	the	DET
ftr-492	1186	38	partnership	partnership	NOUN
ftr-492	1186	39	vis	vis	X
ftr-492	1186	40	-	-	PUNCT
ftr-492	1186	41	a	a	DET
ftr-492	1186	42	-	-	PUNCT
ftr-492	1186	43	vis	vis	X
ftr-492	1186	44	third	third	ADJ
ftr-492	1186	45	parties	party	NOUN
ftr-492	1186	46	,	,	PUNCT
ftr-492	1186	47	which	which	PRON
ftr-492	1186	48	is	be	AUX
ftr-492	1186	49	all	all	PRON
ftr-492	1186	50	that	that	PRON
ftr-492	1186	51	seems	seem	VERB
ftr-492	1186	52	to	to	PART
ftr-492	1186	53	be	be	AUX
ftr-492	1186	54	relevant	relevant	ADJ
ftr-492	1186	55	under	under	ADP
ftr-492	1186	56	regulations	regulation	NOUN
ftr-492	1186	57	section	section	NOUN
ftr-492	1186	58	301.7701	301.7701	NUM
ftr-492	1186	59	-	-	SYM
ftr-492	1186	60	2(c	2(c	NUM
ftr-492	1186	61	)	)	PUNCT
ftr-492	1186	62	.	.	PUNCT
ftr-492	1187	1	86	86	NUM
ftr-492	1187	2	second	second	ADJ
ftr-492	1187	3	,	,	PUNCT
ftr-492	1187	4	that	that	DET
ftr-492	1187	5	position	position	NOUN
ftr-492	1187	6	would	would	AUX
ftr-492	1187	7	require	require	VERB
ftr-492	1187	8	disregarding	disregard	VERB
ftr-492	1187	9	the	the	DET
ftr-492	1187	10	language	language	NOUN
ftr-492	1187	11	of	of	ADP
ftr-492	1187	12	regulations	regulation	NOUN
ftr-492	1187	13	section	section	NOUN
ftr-492	1187	14	301.7701	301.7701	NUM
ftr-492	1187	15	-	-	SYM
ftr-492	1187	16	2(c	2(c	NUM
ftr-492	1187	17	)	)	PUNCT
ftr-492	1187	18	and	and	CCONJ
ftr-492	1187	19	the	the	DET
ftr-492	1187	20	service	service	NOUN
ftr-492	1187	21	's	's	PART
ftr-492	1187	22	1989	1989	NUM
ftr-492	1187	23	ruling	rule	VERB
ftr-492	1187	24	guideline	guideline	NOUN
ftr-492	1187	25	on	on	ADP
ftr-492	1187	26	centralized	centralized	ADJ
ftr-492	1187	27	management	management	NOUN
ftr-492	1187	28	,	,	PUNCT
ftr-492	1187	29	both	both	PRON
ftr-492	1187	30	of	of	ADP
ftr-492	1187	31	which	which	PRON
ftr-492	1187	32	divide	divide	VERB
ftr-492	1187	33	the	the	DET
ftr-492	1187	34	world	world	NOUN
ftr-492	1187	35	into	into	ADP
ftr-492	1187	36	the	the	DET
ftr-492	1187	37	two	two	NUM
ftr-492	1187	38	generic	generic	ADJ
ftr-492	1187	39	categories	category	NOUN
ftr-492	1187	40	of	of	ADP
ftr-492	1187	41	general	general	ADJ
ftr-492	1187	42	partners	partner	NOUN
ftr-492	1187	43	and	and	CCONJ
ftr-492	1187	44	limited	limited	ADJ
ftr-492	1187	45	partners	partner	NOUN
ftr-492	1187	46	.	.	PUNCT
ftr-492	1188	1	this	this	DET
ftr-492	1188	2	issue	issue	NOUN
ftr-492	1188	3	conceivably	conceivably	ADV
ftr-492	1188	4	could	could	AUX
ftr-492	1188	5	be	be	AUX
ftr-492	1188	6	reopened	reopen	VERB
ftr-492	1188	7	,	,	PUNCT
ftr-492	1188	8	however	however	ADV
ftr-492	1188	9	,	,	PUNCT
ftr-492	1188	10	in	in	ADP
ftr-492	1188	11	light	light	NOUN
ftr-492	1188	12	of	of	ADP
ftr-492	1188	13	the	the	DET
ftr-492	1188	14	service	service	NOUN
ftr-492	1188	15	's	's	PART
ftr-492	1188	16	publication	publication	NOUN
ftr-492	1188	17	of	of	ADP
ftr-492	1188	18	revenue	revenue	NOUN
ftr-492	1188	19	ruling	rule	VERB
ftr-492	1188	20	93	93	NUM
ftr-492	1188	21	-	-	SYM
ftr-492	1188	22	6	6	NUM
ftr-492	1188	23	.	.	PUNCT
ftr-492	1188	24	'	'	PUNCT
ftr-492	1189	1	revenue	revenue	NOUN
ftr-492	1189	2	ruling	rule	VERB
ftr-492	1189	3	93	93	NUM
ftr-492	1189	4	-	-	SYM
ftr-492	1189	5	6	6	NUM
ftr-492	1189	6	185	185	NUM
ftr-492	1189	7	.	.	PUNCT
ftr-492	1190	1	see	see	VERB
ftr-492	1190	2	,	,	PUNCT
ftr-492	1190	3	e.g.	e.g.	ADV
ftr-492	1190	4	,	,	PUNCT
ftr-492	1190	5	del	del	PROPN
ftr-492	1190	6	.	.	PROPN
ftr-492	1190	7	code	code	PROPN
ftr-492	1190	8	ann	ann	PROPN
ftr-492	1190	9	.	.	PUNCT
ftr-492	1191	1	tit	tit	PROPN
ftr-492	1191	2	.	.	PROPN
ftr-492	1192	1	6	6	NUM
ftr-492	1192	2	,	,	PUNCT
ftr-492	1192	3	§	§	NOUN
ftr-492	1192	4	17	17	NUM
ftr-492	1192	5	-	-	SYM
ftr-492	1192	6	303	303	NUM
ftr-492	1192	7	(	(	PUNCT
ftr-492	1192	8	supp	supp	PROPN
ftr-492	1192	9	.	.	PUNCT
ftr-492	1192	10	1992	1992	NUM
ftr-492	1192	11	)	)	PUNCT
ftr-492	1192	12	.	.	PUNCT
ftr-492	1193	1	186	186	NUM
ftr-492	1193	2	.	.	PUNCT
ftr-492	1194	1	see	see	VERB
ftr-492	1194	2	mckee	mckee	PROPN
ftr-492	1194	3	,	,	PUNCT
ftr-492	1194	4	supra	supra	PROPN
ftr-492	1194	5	note	note	NOUN
ftr-492	1194	6	12	12	NUM
ftr-492	1194	7	at	at	ADP
ftr-492	1194	8	3.06[4][b	3.06[4][b	NUM
ftr-492	1194	9	]	]	PUNCT
ftr-492	1194	10	.	.	PUNCT
ftr-492	1195	1	187	187	NUM
ftr-492	1195	2	.	.	X
ftr-492	1195	3	1993	1993	NUM
ftr-492	1195	4	-	-	SYM
ftr-492	1195	5	3	3	NUM
ftr-492	1195	6	i.r.b	i.r.b	NOUN
ftr-492	1195	7	.	.	X
ftr-492	1195	8	8	8	NUM
ftr-492	1195	9	(	(	PUNCT
ftr-492	1195	10	jan	jan	PROPN
ftr-492	1195	11	.	.	PROPN
ftr-492	1195	12	19	19	NUM
ftr-492	1195	13	)	)	PUNCT
ftr-492	1195	14	.	.	PUNCT
ftr-492	1196	1	that	that	DET
ftr-492	1196	2	ruling	ruling	NOUN
ftr-492	1196	3	is	be	AUX
ftr-492	1196	4	discussed	discuss	VERB
ftr-492	1196	5	in	in	ADP
ftr-492	1196	6	more	more	ADJ
ftr-492	1196	7	detail	detail	NOUN
ftr-492	1196	8	infra	infra	NOUN
ftr-492	1196	9	part	part	NOUN
ftr-492	1197	1	[	[	X
ftr-492	1197	2	vol	vol	NOUN
ftr-492	1197	3	1:4	1:4	NUM
ftr-492	1197	4	lingering	linger	VERB
ftr-492	1197	5	partnership	partnership	NOUN
ftr-492	1197	6	classification	classification	NOUN
ftr-492	1197	7	issues	issue	NOUN
ftr-492	1197	8	involved	involve	VERB
ftr-492	1197	9	a	a	DET
ftr-492	1197	10	colorado	colorado	NOUN
ftr-492	1197	11	limited	limit	VERB
ftr-492	1197	12	liability	liability	NOUN
ftr-492	1197	13	company	company	NOUN
ftr-492	1197	14	with	with	ADP
ftr-492	1197	15	five	five	NUM
ftr-492	1197	16	members	member	NOUN
ftr-492	1197	17	,	,	PUNCT
ftr-492	1197	18	each	each	PRON
ftr-492	1197	19	of	of	ADP
ftr-492	1197	20	whom	whom	PRON
ftr-492	1197	21	was	be	AUX
ftr-492	1197	22	designated	designate	VERB
ftr-492	1197	23	as	as	ADP
ftr-492	1197	24	a	a	DET
ftr-492	1197	25	"	"	PUNCT
ftr-492	1197	26	manager	manager	NOUN
ftr-492	1197	27	"	"	PUNCT
ftr-492	1197	28	to	to	PART
ftr-492	1197	29	run	run	VERB
ftr-492	1197	30	the	the	DET
ftr-492	1197	31	business	business	NOUN
ftr-492	1197	32	.	.	PUNCT
ftr-492	1198	1	the	the	DET
ftr-492	1198	2	ruling	ruling	NOUN
ftr-492	1198	3	held	hold	VERB
ftr-492	1198	4	that	that	SCONJ
ftr-492	1198	5	the	the	DET
ftr-492	1198	6	limited	limited	ADJ
ftr-492	1198	7	liability	liability	NOUN
ftr-492	1198	8	company	company	NOUN
ftr-492	1198	9	had	have	VERB
ftr-492	1198	10	centralized	centralize	VERB
ftr-492	1198	11	management	management	NOUN
ftr-492	1198	12	,	,	PUNCT
ftr-492	1198	13	because	because	SCONJ
ftr-492	1198	14	the	the	DET
ftr-492	1198	15	members	member	NOUN
ftr-492	1198	16	were	be	AUX
ftr-492	1198	17	managing	manage	VERB
ftr-492	1198	18	in	in	ADP
ftr-492	1198	19	a	a	DET
ftr-492	1198	20	representative	representative	ADJ
ftr-492	1198	21	capacity	capacity	NOUN
ftr-492	1198	22	(	(	PUNCT
ftr-492	1198	23	i.e.	i.e.	X
ftr-492	1198	24	,	,	PUNCT
ftr-492	1198	25	as	as	ADP
ftr-492	1198	26	"	"	PUNCT
ftr-492	1198	27	managers	manager	NOUN
ftr-492	1198	28	"	"	PUNCT
ftr-492	1198	29	)	)	PUNCT
ftr-492	1198	30	rather	rather	ADV
ftr-492	1198	31	than	than	ADP
ftr-492	1198	32	in	in	ADP
ftr-492	1198	33	their	their	PRON
ftr-492	1198	34	capacity	capacity	NOUN
ftr-492	1198	35	as	as	ADP
ftr-492	1198	36	members	member	NOUN
ftr-492	1198	37	.	.	PUNCT
ftr-492	1199	1	it	it	PRON
ftr-492	1199	2	would	would	AUX
ftr-492	1199	3	not	not	PART
ftr-492	1199	4	be	be	AUX
ftr-492	1199	5	a	a	DET
ftr-492	1199	6	huge	huge	ADJ
ftr-492	1199	7	leap	leap	NOUN
ftr-492	1199	8	for	for	ADP
ftr-492	1199	9	the	the	DET
ftr-492	1199	10	service	service	NOUN
ftr-492	1199	11	to	to	PART
ftr-492	1199	12	attempt	attempt	VERB
ftr-492	1199	13	to	to	PART
ftr-492	1199	14	apply	apply	VERB
ftr-492	1199	15	that	that	DET
ftr-492	1199	16	rationale	rationale	NOUN
ftr-492	1199	17	to	to	ADP
ftr-492	1199	18	limited	limit	VERB
ftr-492	1199	19	partnerships	partnership	NOUN
ftr-492	1199	20	with	with	ADP
ftr-492	1199	21	managing	manage	VERB
ftr-492	1199	22	general	general	ADJ
ftr-492	1199	23	partners	partner	NOUN
ftr-492	1199	24	and	and	CCONJ
ftr-492	1199	25	claim	claim	VERB
ftr-492	1199	26	that	that	SCONJ
ftr-492	1199	27	the	the	DET
ftr-492	1199	28	status	status	NOUN
ftr-492	1199	29	of	of	ADP
ftr-492	1199	30	managing	manage	VERB
ftr-492	1199	31	general	general	ADJ
ftr-492	1199	32	partner	partner	NOUN
ftr-492	1199	33	is	be	AUX
ftr-492	1199	34	a	a	DET
ftr-492	1199	35	representative	representative	ADJ
ftr-492	1199	36	position	position	NOUN
ftr-492	1199	37	.	.	PUNCT
ftr-492	1200	1	nevertheless	nevertheless	ADV
ftr-492	1200	2	,	,	PUNCT
ftr-492	1200	3	the	the	DET
ftr-492	1200	4	service	service	NOUN
ftr-492	1200	5	should	should	AUX
ftr-492	1200	6	not	not	PART
ftr-492	1200	7	prevail	prevail	VERB
ftr-492	1200	8	even	even	ADV
ftr-492	1200	9	with	with	ADP
ftr-492	1200	10	revenue	revenue	NOUN
ftr-492	1200	11	ruling	rule	VERB
ftr-492	1200	12	93	93	NUM
ftr-492	1200	13	-	-	SYM
ftr-492	1200	14	6	6	NUM
ftr-492	1200	15	under	under	ADP
ftr-492	1200	16	its	its	PRON
ftr-492	1200	17	belt	belt	NOUN
ftr-492	1200	18	,	,	PUNCT
ftr-492	1200	19	since	since	SCONJ
ftr-492	1200	20	the	the	DET
ftr-492	1200	21	fact	fact	NOUN
ftr-492	1200	22	that	that	SCONJ
ftr-492	1200	23	all	all	DET
ftr-492	1200	24	the	the	DET
ftr-492	1200	25	general	general	ADJ
ftr-492	1200	26	partners	partner	NOUN
ftr-492	1200	27	of	of	ADP
ftr-492	1200	28	a	a	DET
ftr-492	1200	29	partnership	partnership	NOUN
ftr-492	1200	30	have	have	AUX
ftr-492	1200	31	the	the	DET
ftr-492	1200	32	authority	authority	NOUN
ftr-492	1200	33	to	to	PART
ftr-492	1200	34	bind	bind	VERB
ftr-492	1200	35	the	the	DET
ftr-492	1200	36	partnership	partnership	NOUN
ftr-492	1200	37	in	in	ADP
ftr-492	1200	38	their	their	PRON
ftr-492	1200	39	capacities	capacity	NOUN
ftr-492	1200	40	as	as	SCONJ
ftr-492	1200	41	partners	partner	NOUN
ftr-492	1200	42	still	still	ADV
ftr-492	1200	43	provides	provide	VERB
ftr-492	1200	44	a	a	DET
ftr-492	1200	45	critical	critical	ADJ
ftr-492	1200	46	distinction	distinction	NOUN
ftr-492	1200	47	between	between	ADP
ftr-492	1200	48	the	the	DET
ftr-492	1200	49	limited	limited	ADJ
ftr-492	1200	50	partnership	partnership	NOUN
ftr-492	1200	51	case	case	NOUN
ftr-492	1200	52	and	and	CCONJ
ftr-492	1200	53	the	the	DET
ftr-492	1200	54	situation	situation	NOUN
ftr-492	1200	55	in	in	ADP
ftr-492	1200	56	revenue	revenue	NOUN
ftr-492	1200	57	ruling	rule	VERB
ftr-492	1200	58	93	93	NUM
ftr-492	1200	59	-	-	SYM
ftr-492	1200	60	6	6	NUM
ftr-492	1200	61	where	where	SCONJ
ftr-492	1200	62	none	none	NOUN
ftr-492	1200	63	of	of	ADP
ftr-492	1200	64	the	the	DET
ftr-492	1200	65	members	member	NOUN
ftr-492	1200	66	had	have	VERB
ftr-492	1200	67	any	any	DET
ftr-492	1200	68	authority	authority	NOUN
ftr-492	1200	69	to	to	PART
ftr-492	1200	70	bind	bind	VERB
ftr-492	1200	71	the	the	DET
ftr-492	1200	72	limited	limited	ADJ
ftr-492	1200	73	liability	liability	NOUN
ftr-492	1200	74	company	company	NOUN
ftr-492	1200	75	in	in	ADP
ftr-492	1200	76	their	their	PRON
ftr-492	1200	77	capacities	capacity	NOUN
ftr-492	1200	78	as	as	ADP
ftr-492	1200	79	members	member	NOUN
ftr-492	1200	80	.	.	PUNCT
ftr-492	1201	1	vii	vii	PROPN
ftr-492	1201	2	.	.	PUNCT
ftr-492	1202	1	exotic	exotic	ADJ
ftr-492	1202	2	partnerships	partnership	NOUN
ftr-492	1202	3	the	the	DET
ftr-492	1202	4	following	follow	VERB
ftr-492	1202	5	discussion	discussion	NOUN
ftr-492	1202	6	analyzes	analyze	VERB
ftr-492	1202	7	some	some	PRON
ftr-492	1202	8	of	of	ADP
ftr-492	1202	9	the	the	DET
ftr-492	1202	10	peculiar	peculiar	ADJ
ftr-492	1202	11	partnership	partnership	NOUN
ftr-492	1202	12	classification	classification	NOUN
ftr-492	1202	13	issues	issue	NOUN
ftr-492	1202	14	raised	raise	VERB
ftr-492	1202	15	by	by	ADP
ftr-492	1202	16	certain	certain	ADJ
ftr-492	1202	17	types	type	NOUN
ftr-492	1202	18	of	of	ADP
ftr-492	1202	19	entities	entity	NOUN
ftr-492	1202	20	(	(	PUNCT
ftr-492	1202	21	other	other	ADJ
ftr-492	1202	22	than	than	ADP
ftr-492	1202	23	ordinary	ordinary	ADJ
ftr-492	1202	24	partnerships	partnership	NOUN
ftr-492	1202	25	)	)	PUNCT
ftr-492	1202	26	that	that	PRON
ftr-492	1202	27	may	may	AUX
ftr-492	1202	28	qualify	qualify	VERB
ftr-492	1202	29	as	as	ADP
ftr-492	1202	30	partnerships	partnership	NOUN
ftr-492	1202	31	for	for	ADP
ftr-492	1202	32	federal	federal	ADJ
ftr-492	1202	33	income	income	NOUN
ftr-492	1202	34	tax	tax	NOUN
ftr-492	1202	35	purposes	purpose	NOUN
ftr-492	1202	36	.	.	PUNCT
ftr-492	1203	1	a.	a.	PROPN
ftr-492	1203	2	limited	limit	VERB
ftr-492	1203	3	liability	liability	NOUN
ftr-492	1203	4	companies	company	NOUN
ftr-492	1203	5	since	since	SCONJ
ftr-492	1203	6	the	the	DET
ftr-492	1203	7	issuance	issuance	NOUN
ftr-492	1203	8	of	of	ADP
ftr-492	1203	9	revenue	revenue	NOUN
ftr-492	1203	10	ruling	rule	VERB
ftr-492	1203	11	88	88	NUM
ftr-492	1203	12	-	-	SYM
ftr-492	1203	13	76,'m	76,'m	NOUN
ftr-492	1203	14	a	a	DET
ftr-492	1203	15	growing	grow	VERB
ftr-492	1203	16	interest	interest	NOUN
ftr-492	1203	17	has	have	AUX
ftr-492	1203	18	developed	develop	VERB
ftr-492	1203	19	in	in	ADP
ftr-492	1203	20	the	the	DET
ftr-492	1203	21	use	use	NOUN
ftr-492	1203	22	of	of	ADP
ftr-492	1203	23	limited	limited	ADJ
ftr-492	1203	24	liability	liability	NOUN
ftr-492	1203	25	companies	company	NOUN
ftr-492	1203	26	as	as	ADP
ftr-492	1203	27	vehicles	vehicle	NOUN
ftr-492	1203	28	that	that	PRON
ftr-492	1203	29	can	can	AUX
ftr-492	1203	30	offer	offer	VERB
ftr-492	1203	31	the	the	DET
ftr-492	1203	32	enviable	enviable	ADJ
ftr-492	1203	33	combination	combination	NOUN
ftr-492	1203	34	of	of	ADP
ftr-492	1203	35	limited	limited	ADJ
ftr-492	1203	36	liability	liability	NOUN
ftr-492	1203	37	and	and	CCONJ
ftr-492	1203	38	partnership	partnership	NOUN
ftr-492	1203	39	tax	tax	NOUN
ftr-492	1203	40	treatment	treatment	NOUN
ftr-492	1203	41	.	.	PUNCT
ftr-492	1204	1	i8	i8	NOUN
ftr-492	1204	2	9	9	NUM
ftr-492	1204	3	there	there	PRON
ftr-492	1204	4	has	have	AUX
ftr-492	1204	5	been	be	AUX
ftr-492	1204	6	a	a	DET
ftr-492	1204	7	flurry	flurry	NOUN
ftr-492	1204	8	of	of	ADP
ftr-492	1204	9	legislative	legislative	ADJ
ftr-492	1204	10	activity	activity	NOUN
ftr-492	1204	11	on	on	ADP
ftr-492	1204	12	limited	limited	ADJ
ftr-492	1204	13	liability	liability	NOUN
ftr-492	1204	14	companies	company	NOUN
ftr-492	1204	15	at	at	ADP
ftr-492	1204	16	the	the	DET
ftr-492	1204	17	state	state	NOUN
ftr-492	1204	18	level	level	NOUN
ftr-492	1204	19	,	,	PUNCT
ftr-492	1204	20	often	often	ADV
ftr-492	1204	21	led	lead	VERB
ftr-492	1204	22	by	by	ADP
ftr-492	1204	23	accounting	accounting	NOUN
ftr-492	1204	24	firms	firm	NOUN
ftr-492	1204	25	and	and	CCONJ
ftr-492	1204	26	other	other	ADJ
ftr-492	1204	27	professional	professional	ADJ
ftr-492	1204	28	service	service	NOUN
ftr-492	1204	29	businesses	business	NOUN
ftr-492	1204	30	seeking	seek	VERB
ftr-492	1204	31	to	to	PART
ftr-492	1204	32	obtain	obtain	VERB
ftr-492	1204	33	some	some	DET
ftr-492	1204	34	type	type	NOUN
ftr-492	1204	35	of	of	ADP
ftr-492	1204	36	liability	liability	NOUN
ftr-492	1204	37	protection	protection	NOUN
ftr-492	1204	38	for	for	ADP
ftr-492	1204	39	their	their	PRON
ftr-492	1204	40	owners	owner	NOUN
ftr-492	1204	41	.	.	PUNCT
ftr-492	1205	1	currently	currently	ADV
ftr-492	1205	2	,	,	PUNCT
ftr-492	1205	3	eighteen	eighteen	NUM
ftr-492	1205	4	states	state	NOUN
ftr-492	1205	5	(	(	PUNCT
ftr-492	1205	6	including	include	VERB
ftr-492	1205	7	delaware	delaware	PROPN
ftr-492	1205	8	)	)	PUNCT
ftr-492	1205	9	have	have	AUX
ftr-492	1205	10	enacted	enact	VERB
ftr-492	1205	11	limited	limited	ADJ
ftr-492	1205	12	liability	liability	NOUN
ftr-492	1205	13	company	company	NOUN
ftr-492	1205	14	statutes	statute	NOUN
ftr-492	1205	15	,	,	PUNCT
ftr-492	1205	16	'	'	PUNCT
ftr-492	1205	17	"	"	PUNCT
ftr-492	1205	18	and	and	CCONJ
ftr-492	1205	19	at	at	ADV
ftr-492	1205	20	least	least	ADV
ftr-492	1205	21	fourteen	fourteen	NUM
ftr-492	1205	22	vii(a	vii(a	PROPN
ftr-492	1205	23	)	)	PUNCT
ftr-492	1205	24	.	.	PUNCT
ftr-492	1206	1	188	188	NUM
ftr-492	1206	2	.	.	X
ftr-492	1206	3	1988	1988	NUM
ftr-492	1206	4	-	-	SYM
ftr-492	1206	5	2	2	NUM
ftr-492	1206	6	c.b	c.b	PROPN
ftr-492	1206	7	.	.	PROPN
ftr-492	1206	8	360	360	NUM
ftr-492	1206	9	.	.	PUNCT
ftr-492	1207	1	the	the	DET
ftr-492	1207	2	first	first	ADJ
ftr-492	1207	3	favorable	favorable	ADJ
ftr-492	1207	4	private	private	ADJ
ftr-492	1207	5	letter	letter	NOUN
ftr-492	1207	6	ruling	ruling	NOUN
ftr-492	1207	7	concerning	concern	VERB
ftr-492	1207	8	a	a	DET
ftr-492	1207	9	limited	limited	ADJ
ftr-492	1207	10	liability	liability	NOUN
ftr-492	1207	11	company	company	NOUN
ftr-492	1207	12	actually	actually	ADV
ftr-492	1207	13	was	be	AUX
ftr-492	1207	14	issued	issue	VERB
ftr-492	1207	15	in	in	ADP
ftr-492	1207	16	1980	1980	NUM
ftr-492	1207	17	.	.	PUNCT
ftr-492	1208	1	priv	priv	NOUN
ftr-492	1208	2	.	.	PUNCT
ftr-492	1209	1	let	let	VERB
ftr-492	1209	2	.	.	PUNCT
ftr-492	1210	1	rul	rul	NOUN
ftr-492	1210	2	.	.	PUNCT
ftr-492	1210	3	8106082	8106082	NUM
ftr-492	1210	4	.	.	PUNCT
ftr-492	1211	1	(	(	PUNCT
ftr-492	1211	2	nov	nov	PROPN
ftr-492	1211	3	.	.	PROPN
ftr-492	1211	4	18	18	NUM
ftr-492	1211	5	,	,	PUNCT
ftr-492	1211	6	1980	1980	NUM
ftr-492	1211	7	)	)	PUNCT
ftr-492	1211	8	(	(	PUNCT
ftr-492	1211	9	classifying	classify	VERB
ftr-492	1211	10	a	a	DET
ftr-492	1211	11	limited	limited	ADJ
ftr-492	1211	12	liability	liability	NOUN
ftr-492	1211	13	company	company	NOUN
ftr-492	1211	14	as	as	ADP
ftr-492	1211	15	a	a	DET
ftr-492	1211	16	partnership	partnership	NOUN
ftr-492	1211	17	based	base	VERB
ftr-492	1211	18	on	on	ADP
ftr-492	1211	19	the	the	DET
ftr-492	1211	20	absence	absence	NOUN
ftr-492	1211	21	of	of	ADP
ftr-492	1211	22	free	free	ADJ
ftr-492	1211	23	transferability	transferability	NOUN
ftr-492	1211	24	of	of	ADP
ftr-492	1211	25	interests	interest	NOUN
ftr-492	1211	26	and	and	CCONJ
ftr-492	1211	27	continuity	continuity	NOUN
ftr-492	1211	28	of	of	ADP
ftr-492	1211	29	life	life	NOUN
ftr-492	1211	30	)	)	PUNCT
ftr-492	1211	31	.	.	PUNCT
ftr-492	1212	1	189	189	NUM
ftr-492	1212	2	.	.	PUNCT
ftr-492	1213	1	it	it	PRON
ftr-492	1213	2	normally	normally	ADV
ftr-492	1213	3	would	would	AUX
ftr-492	1213	4	be	be	AUX
ftr-492	1213	5	possible	possible	ADJ
ftr-492	1213	6	,	,	PUNCT
ftr-492	1213	7	of	of	ADP
ftr-492	1213	8	course	course	NOUN
ftr-492	1213	9	,	,	PUNCT
ftr-492	1213	10	to	to	PART
ftr-492	1213	11	replicate	replicate	VERB
ftr-492	1213	12	those	those	DET
ftr-492	1213	13	attributes	attribute	NOUN
ftr-492	1213	14	using	use	VERB
ftr-492	1213	15	(	(	PUNCT
ftr-492	1213	16	i	i	NOUN
ftr-492	1213	17	)	)	PUNCT
ftr-492	1213	18	a	a	DET
ftr-492	1213	19	limited	limited	ADJ
ftr-492	1213	20	partnership	partnership	NOUN
ftr-492	1213	21	with	with	ADP
ftr-492	1213	22	a	a	DET
ftr-492	1213	23	special	special	ADJ
ftr-492	1213	24	purpose	purpose	NOUN
ftr-492	1213	25	corporate	corporate	ADJ
ftr-492	1213	26	general	general	ADJ
ftr-492	1213	27	partner	partner	NOUN
ftr-492	1213	28	,	,	PUNCT
ftr-492	1213	29	(	(	PUNCT
ftr-492	1213	30	ii	ii	NOUN
ftr-492	1213	31	)	)	PUNCT
ftr-492	1213	32	a	a	DET
ftr-492	1213	33	foreign	foreign	ADJ
ftr-492	1213	34	corporation	corporation	NOUN
ftr-492	1213	35	(	(	PUNCT
ftr-492	1213	36	which	which	PRON
ftr-492	1213	37	would	would	AUX
ftr-492	1213	38	have	have	VERB
ftr-492	1213	39	to	to	PART
ftr-492	1213	40	be	be	AUX
ftr-492	1213	41	organized	organize	VERB
ftr-492	1213	42	in	in	ADP
ftr-492	1213	43	a	a	DET
ftr-492	1213	44	tax	tax	NOUN
ftr-492	1213	45	haven	haven	NOUN
ftr-492	1213	46	jurisdiction	jurisdiction	NOUN
ftr-492	1213	47	to	to	PART
ftr-492	1213	48	avoid	avoid	VERB
ftr-492	1213	49	foreign	foreign	ADJ
ftr-492	1213	50	tax	tax	NOUN
ftr-492	1213	51	)	)	PUNCT
ftr-492	1213	52	or	or	CCONJ
ftr-492	1213	53	(	(	PUNCT
ftr-492	1213	54	iii	iii	X
ftr-492	1213	55	)	)	PUNCT
ftr-492	1213	56	a	a	DET
ftr-492	1213	57	trust	trust	NOUN
ftr-492	1213	58	(	(	PUNCT
ftr-492	1213	59	as	as	ADP
ftr-492	1213	60	discussed	discuss	VERB
ftr-492	1213	61	infra	infra	NOUN
ftr-492	1213	62	part	part	NOUN
ftr-492	1213	63	vii(c	vii(c	PROPN
ftr-492	1213	64	)	)	PUNCT
ftr-492	1213	65	)	)	PUNCT
ftr-492	1213	66	assuming	assume	VERB
ftr-492	1213	67	in	in	ADP
ftr-492	1213	68	such	such	ADJ
ftr-492	1213	69	case	case	NOUN
ftr-492	1213	70	that	that	SCONJ
ftr-492	1213	71	the	the	DET
ftr-492	1213	72	steps	step	NOUN
ftr-492	1213	73	necessary	necessary	ADJ
ftr-492	1213	74	to	to	PART
ftr-492	1213	75	achieve	achieve	VERB
ftr-492	1213	76	partnership	partnership	NOUN
ftr-492	1213	77	status	status	NOUN
ftr-492	1213	78	were	be	AUX
ftr-492	1213	79	taken	take	VERB
ftr-492	1213	80	.	.	PUNCT
ftr-492	1214	1	190	190	NUM
ftr-492	1214	2	.	.	PUNCT
ftr-492	1215	1	those	those	DET
ftr-492	1215	2	states	state	NOUN
ftr-492	1215	3	(	(	PUNCT
ftr-492	1215	4	and	and	CCONJ
ftr-492	1215	5	the	the	DET
ftr-492	1215	6	year	year	NOUN
ftr-492	1215	7	their	their	PRON
ftr-492	1215	8	respective	respective	ADJ
ftr-492	1215	9	statutes	statute	NOUN
ftr-492	1215	10	were	be	AUX
ftr-492	1215	11	enacted	enact	VERB
ftr-492	1215	12	)	)	PUNCT
ftr-492	1215	13	are	be	AUX
ftr-492	1215	14	:	:	PUNCT
ftr-492	1215	15	arizona	arizona	PROPN
ftr-492	1215	16	(	(	PUNCT
ftr-492	1215	17	1992	1992	NUM
ftr-492	1215	18	)	)	PUNCT
ftr-492	1215	19	;	;	PUNCT
ftr-492	1215	20	colorado	colorado	NOUN
ftr-492	1215	21	(	(	PUNCT
ftr-492	1215	22	1990	1990	NUM
ftr-492	1215	23	)	)	PUNCT
ftr-492	1215	24	;	;	PUNCT
ftr-492	1215	25	delaware	delaware	PROPN
ftr-492	1215	26	(	(	PUNCT
ftr-492	1215	27	1992	1992	NUM
ftr-492	1215	28	)	)	PUNCT
ftr-492	1215	29	;	;	PUNCT
ftr-492	1215	30	florida	florida	PROPN
ftr-492	1215	31	(	(	PUNCT
ftr-492	1215	32	1982	1982	NUM
ftr-492	1215	33	)	)	PUNCT
ftr-492	1215	34	;	;	PUNCT
ftr-492	1215	35	illinois	illinois	PROPN
ftr-492	1215	36	(	(	PUNCT
ftr-492	1215	37	1992	1992	NUM
ftr-492	1215	38	)	)	PUNCT
ftr-492	1215	39	;	;	PUNCT
ftr-492	1215	40	iowa	iowa	PROPN
ftr-492	1215	41	(	(	PUNCT
ftr-492	1215	42	1992	1992	NUM
ftr-492	1215	43	)	)	PUNCT
ftr-492	1215	44	;	;	PUNCT
ftr-492	1215	45	1993	1993	NUM
ftr-492	1215	46	]	]	PUNCT
ftr-492	1215	47	florida	florida	PROPN
ftr-492	1215	48	tax	tax	PROPN
ftr-492	1215	49	review	review	NOUN
ftr-492	1215	50	others	other	NOUN
ftr-492	1215	51	are	be	AUX
ftr-492	1215	52	actively	actively	ADV
ftr-492	1215	53	considering	consider	VERB
ftr-492	1215	54	their	their	PRON
ftr-492	1215	55	own	own	ADJ
ftr-492	1215	56	legislation	legislation	NOUN
ftr-492	1215	57	.	.	PUNCT
ftr-492	1216	1	9	9	NUM
ftr-492	1216	2	'	'	PUNCT
ftr-492	1216	3	while	while	SCONJ
ftr-492	1216	4	tax	tax	NOUN
ftr-492	1216	5	lawyers	lawyer	NOUN
ftr-492	1216	6	can	can	AUX
ftr-492	1216	7	scarcely	scarcely	ADV
ftr-492	1216	8	contain	contain	VERB
ftr-492	1216	9	their	their	PRON
ftr-492	1216	10	enthusiasm	enthusiasm	NOUN
ftr-492	1216	11	for	for	ADP
ftr-492	1216	12	this	this	DET
ftr-492	1216	13	new	new	ADJ
ftr-492	1216	14	creature	creature	NOUN
ftr-492	1216	15	,	,	PUNCT
ftr-492	1216	16	92	92	NUM
ftr-492	1216	17	the	the	DET
ftr-492	1216	18	actual	actual	ADJ
ftr-492	1216	19	use	use	NOUN
ftr-492	1216	20	of	of	ADP
ftr-492	1216	21	limited	limited	ADJ
ftr-492	1216	22	liability	liability	NOUN
ftr-492	1216	23	companies	company	NOUN
ftr-492	1216	24	has	have	AUX
ftr-492	1216	25	been	be	AUX
ftr-492	1216	26	fairly	fairly	ADV
ftr-492	1216	27	limited	limit	VERB
ftr-492	1216	28	to	to	ADP
ftr-492	1216	29	date	date	NOUN
ftr-492	1216	30	.	.	PUNCT
ftr-492	1217	1	that	that	SCONJ
ftr-492	1217	2	limited	limited	ADJ
ftr-492	1217	3	use	use	NOUN
ftr-492	1217	4	is	be	AUX
ftr-492	1217	5	due	due	ADJ
ftr-492	1217	6	in	in	ADP
ftr-492	1217	7	large	large	ADJ
ftr-492	1217	8	part	part	NOUN
ftr-492	1217	9	to	to	ADP
ftr-492	1217	10	concerns	concern	NOUN
ftr-492	1217	11	as	as	ADP
ftr-492	1217	12	to	to	ADP
ftr-492	1217	13	whether	whether	SCONJ
ftr-492	1217	14	limited	limit	VERB
ftr-492	1217	15	liability	liability	NOUN
ftr-492	1217	16	companies	company	NOUN
ftr-492	1217	17	really	really	ADV
ftr-492	1217	18	offer	offer	VERB
ftr-492	1217	19	limited	limited	ADJ
ftr-492	1217	20	liability	liability	NOUN
ftr-492	1217	21	both	both	CCONJ
ftr-492	1217	22	within	within	ADP
ftr-492	1217	23	and	and	CCONJ
ftr-492	1217	24	outside	outside	ADP
ftr-492	1217	25	their	their	PRON
ftr-492	1217	26	state	state	NOUN
ftr-492	1217	27	of	of	ADP
ftr-492	1217	28	organization	organization	NOUN
ftr-492	1217	29	.	.	PUNCT
ftr-492	1218	1	193	193	NUM
ftr-492	1219	1	it	it	PRON
ftr-492	1219	2	is	be	AUX
ftr-492	1219	3	also	also	ADV
ftr-492	1219	4	due	due	ADJ
ftr-492	1219	5	to	to	ADP
ftr-492	1219	6	concerns	concern	NOUN
ftr-492	1219	7	as	as	ADP
ftr-492	1219	8	to	to	ADP
ftr-492	1219	9	how	how	SCONJ
ftr-492	1219	10	limited	limited	ADJ
ftr-492	1219	11	liability	liability	NOUN
ftr-492	1219	12	companies	company	NOUN
ftr-492	1219	13	will	will	AUX
ftr-492	1219	14	be	be	AUX
ftr-492	1219	15	taxed	tax	VERB
ftr-492	1219	16	in	in	ADP
ftr-492	1219	17	the	the	DET
ftr-492	1219	18	states	state	NOUN
ftr-492	1219	19	(	(	PUNCT
ftr-492	1219	20	such	such	ADJ
ftr-492	1219	21	as	as	ADP
ftr-492	1219	22	new	new	PROPN
ftr-492	1219	23	york	york	PROPN
ftr-492	1219	24	)	)	PUNCT
ftr-492	1219	25	that	that	PRON
ftr-492	1219	26	have	have	AUX
ftr-492	1219	27	not	not	PART
ftr-492	1219	28	yet	yet	ADV
ftr-492	1219	29	spoken	speak	VERB
ftr-492	1219	30	on	on	ADP
ftr-492	1219	31	the	the	DET
ftr-492	1219	32	issue	issue	NOUN
ftr-492	1219	33	or	or	CCONJ
ftr-492	1219	34	the	the	DET
ftr-492	1219	35	unfavorable	unfavorable	ADJ
ftr-492	1219	36	treatment	treatment	NOUN
ftr-492	1219	37	of	of	ADP
ftr-492	1219	38	limited	limited	ADJ
ftr-492	1219	39	liability	liability	NOUN
ftr-492	1219	40	companies	company	NOUN
ftr-492	1219	41	relative	relative	ADJ
ftr-492	1219	42	to	to	ADP
ftr-492	1219	43	partnerships	partnership	NOUN
ftr-492	1219	44	in	in	ADP
ftr-492	1219	45	certain	certain	ADJ
ftr-492	1219	46	states	state	NOUN
ftr-492	1219	47	that	that	PRON
ftr-492	1219	48	have	have	AUX
ftr-492	1219	49	spoken	speak	VERB
ftr-492	1219	50	on	on	ADP
ftr-492	1219	51	the	the	DET
ftr-492	1219	52	issue.194	issue.194	PROPN
ftr-492	1219	53	kansas	kansas	PROPN
ftr-492	1219	54	(	(	PUNCT
ftr-492	1219	55	1990	1990	NUM
ftr-492	1219	56	)	)	PUNCT
ftr-492	1219	57	;	;	PUNCT
ftr-492	1219	58	louisiana	louisiana	PROPN
ftr-492	1219	59	(	(	PUNCT
ftr-492	1219	60	1992	1992	NUM
ftr-492	1219	61	)	)	PUNCT
ftr-492	1219	62	;	;	PUNCT
ftr-492	1219	63	maryland	maryland	PROPN
ftr-492	1219	64	(	(	PUNCT
ftr-492	1219	65	1992	1992	NUM
ftr-492	1219	66	)	)	PUNCT
ftr-492	1219	67	;	;	PUNCT
ftr-492	1219	68	minnesota	minnesota	PROPN
ftr-492	1219	69	(	(	PUNCT
ftr-492	1219	70	1992	1992	NUM
ftr-492	1219	71	)	)	PUNCT
ftr-492	1219	72	;	;	PUNCT
ftr-492	1219	73	nevada	nevada	PROPN
ftr-492	1219	74	(	(	PUNCT
ftr-492	1219	75	1991	1991	NUM
ftr-492	1219	76	)	)	PUNCT
ftr-492	1219	77	;	;	PUNCT
ftr-492	1219	78	oklahoma	oklahoma	PROPN
ftr-492	1219	79	(	(	PUNCT
ftr-492	1219	80	1992	1992	NUM
ftr-492	1219	81	)	)	PUNCT
ftr-492	1219	82	;	;	PUNCT
ftr-492	1219	83	rhode	rhode	PROPN
ftr-492	1219	84	island	island	NOUN
ftr-492	1219	85	(	(	PUNCT
ftr-492	1219	86	1992	1992	NUM
ftr-492	1219	87	)	)	PUNCT
ftr-492	1219	88	;	;	PUNCT
ftr-492	1219	89	texas	texas	PROPN
ftr-492	1219	90	(	(	PUNCT
ftr-492	1219	91	1991	1991	NUM
ftr-492	1219	92	)	)	PUNCT
ftr-492	1219	93	;	;	PUNCT
ftr-492	1219	94	utah	utah	PROPN
ftr-492	1219	95	(	(	PUNCT
ftr-492	1219	96	1991	1991	NUM
ftr-492	1219	97	)	)	PUNCT
ftr-492	1219	98	;	;	PUNCT
ftr-492	1219	99	virginia	virginia	PROPN
ftr-492	1219	100	(	(	PUNCT
ftr-492	1219	101	1991	1991	NUM
ftr-492	1219	102	)	)	PUNCT
ftr-492	1219	103	;	;	PUNCT
ftr-492	1219	104	west	west	PROPN
ftr-492	1219	105	virginia	virginia	PROPN
ftr-492	1219	106	(	(	PUNCT
ftr-492	1219	107	1992	1992	NUM
ftr-492	1219	108	)	)	PUNCT
ftr-492	1219	109	and	and	CCONJ
ftr-492	1219	110	wyoming	wyoming	PROPN
ftr-492	1219	111	(	(	PUNCT
ftr-492	1219	112	1977	1977	NUM
ftr-492	1219	113	)	)	PUNCT
ftr-492	1219	114	.	.	PUNCT
ftr-492	1220	1	191	191	NUM
ftr-492	1220	2	.	.	PUNCT
ftr-492	1221	1	those	those	DET
ftr-492	1221	2	states	state	NOUN
ftr-492	1221	3	include	include	VERB
ftr-492	1221	4	:	:	PUNCT
ftr-492	1221	5	california	california	PROPN
ftr-492	1221	6	;	;	PUNCT
ftr-492	1221	7	georgia	georgia	PROPN
ftr-492	1221	8	;	;	PUNCT
ftr-492	1221	9	hawaii	hawaii	PROPN
ftr-492	1221	10	;	;	PUNCT
ftr-492	1221	11	indiana	indiana	PROPN
ftr-492	1221	12	;	;	PUNCT
ftr-492	1221	13	michigan	michigan	PROPN
ftr-492	1221	14	;	;	PUNCT
ftr-492	1221	15	mississippi	mississippi	PROPN
ftr-492	1221	16	;	;	PUNCT
ftr-492	1221	17	missouri	missouri	PROPN
ftr-492	1221	18	;	;	PUNCT
ftr-492	1221	19	nebraska	nebraska	PROPN
ftr-492	1221	20	;	;	PUNCT
ftr-492	1221	21	new	new	PROPN
ftr-492	1221	22	hampshire	hampshire	PROPN
ftr-492	1221	23	;	;	PUNCT
ftr-492	1221	24	new	new	PROPN
ftr-492	1221	25	jersey	jersey	PROPN
ftr-492	1221	26	;	;	PUNCT
ftr-492	1221	27	new	new	PROPN
ftr-492	1221	28	york	york	PROPN
ftr-492	1221	29	;	;	PUNCT
ftr-492	1221	30	ohio	ohio	PROPN
ftr-492	1221	31	;	;	PUNCT
ftr-492	1221	32	pennsylvania	pennsylvania	PROPN
ftr-492	1221	33	and	and	CCONJ
ftr-492	1221	34	south	south	PROPN
ftr-492	1221	35	carolina	carolina	PROPN
ftr-492	1221	36	.	.	PUNCT
ftr-492	1222	1	in	in	ADP
ftr-492	1222	2	addition	addition	NOUN
ftr-492	1222	3	,	,	PUNCT
ftr-492	1222	4	the	the	DET
ftr-492	1222	5	conference	conference	NOUN
ftr-492	1222	6	of	of	ADP
ftr-492	1222	7	commissioners	commissioner	NOUN
ftr-492	1222	8	for	for	ADP
ftr-492	1222	9	uniform	uniform	ADJ
ftr-492	1222	10	state	state	NOUN
ftr-492	1222	11	laws	law	NOUN
ftr-492	1222	12	is	be	AUX
ftr-492	1222	13	drafting	draft	VERB
ftr-492	1222	14	a	a	DET
ftr-492	1222	15	uniform	uniform	ADJ
ftr-492	1222	16	limited	limited	ADJ
ftr-492	1222	17	liability	liability	NOUN
ftr-492	1222	18	company	company	NOUN
ftr-492	1222	19	act	act	NOUN
ftr-492	1222	20	.	.	PUNCT
ftr-492	1223	1	192	192	NUM
ftr-492	1223	2	.	.	PUNCT
ftr-492	1224	1	see	see	VERB
ftr-492	1224	2	,	,	PUNCT
ftr-492	1224	3	e.g.	e.g.	ADV
ftr-492	1224	4	,	,	PUNCT
ftr-492	1224	5	alan	alan	PROPN
ftr-492	1224	6	g.	g.	PROPN
ftr-492	1224	7	lederman	lederman	PROPN
ftr-492	1224	8	,	,	PUNCT
ftr-492	1224	9	miami	miami	PROPN
ftr-492	1224	10	device	device	NOUN
ftr-492	1224	11	:	:	PUNCT
ftr-492	1224	12	the	the	DET
ftr-492	1224	13	florida	florida	PROPN
ftr-492	1224	14	limited	limited	ADJ
ftr-492	1224	15	liability	liability	NOUN
ftr-492	1224	16	company	company	NOUN
ftr-492	1224	17	,	,	PUNCT
ftr-492	1224	18	67	67	NUM
ftr-492	1224	19	taxes	taxis	NOUN
ftr-492	1224	20	339	339	NUM
ftr-492	1224	21	(	(	PUNCT
ftr-492	1224	22	1989	1989	NUM
ftr-492	1224	23	)	)	PUNCT
ftr-492	1224	24	;	;	PUNCT
ftr-492	1224	25	edward	edward	PROPN
ftr-492	1224	26	j.	j.	PROPN
ftr-492	1224	27	roche	roche	PROPN
ftr-492	1224	28	,	,	PUNCT
ftr-492	1224	29	jr	jr	PROPN
ftr-492	1224	30	.	.	PROPN
ftr-492	1224	31	,	,	PUNCT
ftr-492	1224	32	et	et	PROPN
ftr-492	1224	33	al	al	PROPN
ftr-492	1224	34	.	.	PROPN
ftr-492	1224	35	,	,	PUNCT
ftr-492	1224	36	limited	limited	ADJ
ftr-492	1224	37	liability	liability	NOUN
ftr-492	1224	38	companies	company	NOUN
ftr-492	1224	39	offer	offer	VERB
ftr-492	1224	40	pass	pass	VERB
ftr-492	1224	41	-	-	PUNCT
ftr-492	1224	42	through	through	ADP
ftr-492	1224	43	benefits	benefit	NOUN
ftr-492	1224	44	without	without	ADP
ftr-492	1224	45	s	s	PROPN
ftr-492	1224	46	corp	corp	PROPN
ftr-492	1224	47	.	.	PROPN
ftr-492	1224	48	restrictions	restriction	NOUN
ftr-492	1224	49	,	,	PUNCT
ftr-492	1224	50	74	74	NUM
ftr-492	1224	51	j.	j.	NOUN
ftr-492	1224	52	tax'n	tax'n	ADP
ftr-492	1224	53	248	248	NUM
ftr-492	1224	54	(	(	PUNCT
ftr-492	1224	55	1991	1991	NUM
ftr-492	1224	56	)	)	PUNCT
ftr-492	1224	57	;	;	PUNCT
ftr-492	1224	58	francis	francis	PROPN
ftr-492	1224	59	j.	j.	PROPN
ftr-492	1224	60	wirtz	wirtz	PROPN
ftr-492	1224	61	&	&	CCONJ
ftr-492	1224	62	kenneth	kenneth	PROPN
ftr-492	1224	63	l.	l.	PROPN
ftr-492	1224	64	harris	harris	PROPN
ftr-492	1224	65	,	,	PUNCT
ftr-492	1224	66	the	the	DET
ftr-492	1224	67	emerging	emerge	VERB
ftr-492	1224	68	use	use	NOUN
ftr-492	1224	69	of	of	ADP
ftr-492	1224	70	the	the	DET
ftr-492	1224	71	limited	limited	ADJ
ftr-492	1224	72	liability	liability	NOUN
ftr-492	1224	73	company	company	NOUN
ftr-492	1224	74	,	,	PUNCT
ftr-492	1224	75	70	70	NUM
ftr-492	1224	76	taxes	taxis	NOUN
ftr-492	1224	77	377	377	NUM
ftr-492	1224	78	(	(	PUNCT
ftr-492	1224	79	1992	1992	NUM
ftr-492	1224	80	)	)	PUNCT
ftr-492	1224	81	;	;	PUNCT
ftr-492	1224	82	curley	curley	PROPN
ftr-492	1224	83	,	,	PUNCT
ftr-492	1224	84	limited	limited	ADJ
ftr-492	1224	85	liability	liability	NOUN
ftr-492	1224	86	companies	company	NOUN
ftr-492	1224	87	:	:	PUNCT
ftr-492	1224	88	emerging	emerge	VERB
ftr-492	1224	89	classification	classification	NOUN
ftr-492	1224	90	rules	rule	NOUN
ftr-492	1224	91	and	and	CCONJ
ftr-492	1224	92	issues	issue	NOUN
ftr-492	1224	93	(	(	PUNCT
ftr-492	1224	94	jan	jan	PROPN
ftr-492	1224	95	.	.	PROPN
ftr-492	1224	96	25	25	NUM
ftr-492	1224	97	,	,	PUNCT
ftr-492	1224	98	1993	1993	NUM
ftr-492	1224	99	)	)	PUNCT
ftr-492	1224	100	(	(	PUNCT
ftr-492	1224	101	unpublished	unpublished	ADJ
ftr-492	1224	102	paper	paper	NOUN
ftr-492	1224	103	delivered	deliver	VERB
ftr-492	1224	104	at	at	ADP
ftr-492	1224	105	the	the	DET
ftr-492	1224	106	tax	tax	NOUN
ftr-492	1224	107	club	club	NOUN
ftr-492	1224	108	in	in	ADP
ftr-492	1224	109	new	new	PROPN
ftr-492	1224	110	york	york	PROPN
ftr-492	1224	111	city	city	PROPN
ftr-492	1224	112	)	)	PUNCT
ftr-492	1224	113	.	.	PUNCT
ftr-492	1225	1	limited	limit	VERB
ftr-492	1225	2	liability	liability	NOUN
ftr-492	1225	3	companies	company	NOUN
ftr-492	1225	4	definitely	definitely	ADV
ftr-492	1225	5	are	be	AUX
ftr-492	1225	6	one	one	NUM
ftr-492	1225	7	of	of	ADP
ftr-492	1225	8	the	the	DET
ftr-492	1225	9	major	major	ADJ
ftr-492	1225	10	topics	topic	NOUN
ftr-492	1225	11	on	on	ADP
ftr-492	1225	12	the	the	DET
ftr-492	1225	13	tax	tax	NOUN
ftr-492	1225	14	lecture	lecture	NOUN
ftr-492	1225	15	circuit	circuit	NOUN
ftr-492	1225	16	.	.	PUNCT
ftr-492	1226	1	congress	congress	PROPN
ftr-492	1226	2	has	have	AUX
ftr-492	1226	3	taken	take	VERB
ftr-492	1226	4	note	note	NOUN
ftr-492	1226	5	of	of	ADP
ftr-492	1226	6	all	all	DET
ftr-492	1226	7	the	the	DET
ftr-492	1226	8	limited	limited	ADJ
ftr-492	1226	9	liability	liability	NOUN
ftr-492	1226	10	company	company	NOUN
ftr-492	1226	11	hoopla	hoopla	NOUN
ftr-492	1226	12	,	,	PUNCT
ftr-492	1226	13	as	as	SCONJ
ftr-492	1226	14	reflected	reflect	VERB
ftr-492	1226	15	by	by	ADP
ftr-492	1226	16	the	the	DET
ftr-492	1226	17	fact	fact	NOUN
ftr-492	1226	18	that	that	SCONJ
ftr-492	1226	19	the	the	DET
ftr-492	1226	20	limited	limited	ADJ
ftr-492	1226	21	liability	liability	NOUN
ftr-492	1226	22	companies	company	NOUN
ftr-492	1226	23	are	be	AUX
ftr-492	1226	24	on	on	ADP
ftr-492	1226	25	the	the	DET
ftr-492	1226	26	1993	1993	NUM
ftr-492	1226	27	agenda	agenda	NOUN
ftr-492	1226	28	for	for	ADP
ftr-492	1226	29	the	the	DET
ftr-492	1226	30	house	house	NOUN
ftr-492	1226	31	ways	way	NOUN
ftr-492	1226	32	and	and	CCONJ
ftr-492	1226	33	means	mean	VERB
ftr-492	1226	34	subcommittee	subcommittee	NOUN
ftr-492	1226	35	on	on	ADP
ftr-492	1226	36	select	select	ADJ
ftr-492	1226	37	revenue	revenue	NOUN
ftr-492	1226	38	measures	measure	NOUN
ftr-492	1226	39	.	.	PUNCT
ftr-492	1227	1	see	see	VERB
ftr-492	1227	2	ways	way	NOUN
ftr-492	1227	3	and	and	CCONJ
ftr-492	1227	4	means	mean	VERB
ftr-492	1227	5	select	select	ADJ
ftr-492	1227	6	revenues	revenue	NOUN
ftr-492	1227	7	subcommittee	subcommittee	NOUN
ftr-492	1227	8	,	,	PUNCT
ftr-492	1227	9	report	report	NOUN
ftr-492	1227	10	on	on	ADP
ftr-492	1227	11	referred	refer	VERB
ftr-492	1227	12	tax	tax	NOUN
ftr-492	1227	13	issues	issue	NOUN
ftr-492	1227	14	,	,	PUNCT
ftr-492	1227	15	reprinted	reprint	VERB
ftr-492	1227	16	in	in	ADP
ftr-492	1227	17	tax	tax	NOUN
ftr-492	1227	18	notes	note	NOUN
ftr-492	1227	19	today	today	NOUN
ftr-492	1227	20	(	(	PUNCT
ftr-492	1227	21	feb	feb	PROPN
ftr-492	1227	22	.	.	PROPN
ftr-492	1227	23	3	3	NUM
ftr-492	1227	24	,	,	PUNCT
ftr-492	1227	25	1993	1993	NUM
ftr-492	1227	26	)	)	PUNCT
ftr-492	1227	27	(	(	PUNCT
ftr-492	1227	28	lexis	lexis	X
ftr-492	1227	29	,	,	PUNCT
ftr-492	1227	30	fedtax	fedtax	NOUN
ftr-492	1227	31	library	library	NOUN
ftr-492	1227	32	,	,	PUNCT
ftr-492	1227	33	tnt	tnt	NOUN
ftr-492	1227	34	file	file	NOUN
ftr-492	1227	35	,	,	PUNCT
ftr-492	1227	36	elec	elec	PROPN
ftr-492	1227	37	.	.	PUNCT
ftr-492	1228	1	cit	cit	PROPN
ftr-492	1228	2	.	.	PROPN
ftr-492	1228	3	93	93	NUM
ftr-492	1228	4	tnt	tnt	PROPN
ftr-492	1228	5	25	25	NUM
ftr-492	1228	6	-	-	SYM
ftr-492	1228	7	22	22	NUM
ftr-492	1228	8	)	)	PUNCT
ftr-492	1228	9	.	.	PUNCT
ftr-492	1229	1	193	193	NUM
ftr-492	1229	2	.	.	PUNCT
ftr-492	1230	1	the	the	DET
ftr-492	1230	2	primary	primary	ADJ
ftr-492	1230	3	concern	concern	NOUN
ftr-492	1230	4	is	be	AUX
ftr-492	1230	5	that	that	SCONJ
ftr-492	1230	6	it	it	PRON
ftr-492	1230	7	is	be	AUX
ftr-492	1230	8	unclear	unclear	ADJ
ftr-492	1230	9	what	what	DET
ftr-492	1230	10	choice	choice	NOUN
ftr-492	1230	11	of	of	ADP
ftr-492	1230	12	law	law	NOUN
ftr-492	1230	13	principle	principle	NOUN
ftr-492	1230	14	will	will	AUX
ftr-492	1230	15	apply	apply	VERB
ftr-492	1230	16	where	where	SCONJ
ftr-492	1230	17	a	a	DET
ftr-492	1230	18	limited	limited	ADJ
ftr-492	1230	19	liability	liability	NOUN
ftr-492	1230	20	company	company	NOUN
ftr-492	1230	21	formed	form	VERB
ftr-492	1230	22	in	in	ADP
ftr-492	1230	23	one	one	NUM
ftr-492	1230	24	state	state	NOUN
ftr-492	1230	25	does	do	VERB
ftr-492	1230	26	business	business	NOUN
ftr-492	1230	27	and	and	CCONJ
ftr-492	1230	28	incurs	incur	VERB
ftr-492	1230	29	liabilities	liability	NOUN
ftr-492	1230	30	in	in	ADP
ftr-492	1230	31	another	another	DET
ftr-492	1230	32	state	state	NOUN
ftr-492	1230	33	.	.	PUNCT
ftr-492	1231	1	see	see	VERB
ftr-492	1231	2	robert	robert	PROPN
ftr-492	1231	3	r.	r.	PROPN
ftr-492	1231	4	keatinge	keatinge	PROPN
ftr-492	1231	5	,	,	PUNCT
ftr-492	1231	6	et	et	PROPN
ftr-492	1231	7	al	al	PROPN
ftr-492	1231	8	.	.	PROPN
ftr-492	1231	9	,	,	PUNCT
ftr-492	1231	10	the	the	DET
ftr-492	1231	11	limited	limited	ADJ
ftr-492	1231	12	liability	liability	NOUN
ftr-492	1231	13	company	company	NOUN
ftr-492	1231	14	:	:	PUNCT
ftr-492	1231	15	a	a	DET
ftr-492	1231	16	study	study	NOUN
ftr-492	1231	17	of	of	ADP
ftr-492	1231	18	the	the	DET
ftr-492	1231	19	emerging	emerge	VERB
ftr-492	1231	20	entity	entity	NOUN
ftr-492	1231	21	,	,	PUNCT
ftr-492	1231	22	47	47	NUM
ftr-492	1231	23	bus	bus	NOUN
ftr-492	1231	24	.	.	PUNCT
ftr-492	1232	1	law	law	NOUN
ftr-492	1232	2	.	.	PUNCT
ftr-492	1233	1	375	375	NUM
ftr-492	1233	2	,	,	PUNCT
ftr-492	1233	3	447	447	NUM
ftr-492	1233	4	-	-	SYM
ftr-492	1233	5	56	56	NUM
ftr-492	1233	6	(	(	PUNCT
ftr-492	1233	7	1992	1992	NUM
ftr-492	1233	8	)	)	PUNCT
ftr-492	1233	9	.	.	PUNCT
ftr-492	1234	1	if	if	SCONJ
ftr-492	1234	2	the	the	DET
ftr-492	1234	3	second	second	ADJ
ftr-492	1234	4	state	state	NOUN
ftr-492	1234	5	does	do	AUX
ftr-492	1234	6	not	not	PART
ftr-492	1234	7	look	look	VERB
ftr-492	1234	8	to	to	ADP
ftr-492	1234	9	the	the	DET
ftr-492	1234	10	first	first	ADJ
ftr-492	1234	11	state	state	NOUN
ftr-492	1234	12	's	's	PART
ftr-492	1234	13	law	law	NOUN
ftr-492	1234	14	to	to	PART
ftr-492	1234	15	determine	determine	VERB
ftr-492	1234	16	the	the	DET
ftr-492	1234	17	characteristics	characteristic	NOUN
ftr-492	1234	18	of	of	ADP
ftr-492	1234	19	the	the	DET
ftr-492	1234	20	limited	limited	ADJ
ftr-492	1234	21	liability	liability	NOUN
ftr-492	1234	22	company	company	NOUN
ftr-492	1234	23	(	(	PUNCT
ftr-492	1234	24	due	due	ADP
ftr-492	1234	25	to	to	ADP
ftr-492	1234	26	comity	comity	NOUN
ftr-492	1234	27	considerations	consideration	NOUN
ftr-492	1234	28	or	or	CCONJ
ftr-492	1234	29	otherwise	otherwise	ADV
ftr-492	1234	30	)	)	PUNCT
ftr-492	1234	31	,	,	PUNCT
ftr-492	1234	32	it	it	PRON
ftr-492	1234	33	would	would	AUX
ftr-492	1234	34	apply	apply	VERB
ftr-492	1234	35	its	its	PRON
ftr-492	1234	36	own	own	ADJ
ftr-492	1234	37	law	law	NOUN
ftr-492	1234	38	,	,	PUNCT
ftr-492	1234	39	which	which	PRON
ftr-492	1234	40	may	may	AUX
ftr-492	1234	41	result	result	VERB
ftr-492	1234	42	in	in	ADP
ftr-492	1234	43	the	the	DET
ftr-492	1234	44	limited	limited	ADJ
ftr-492	1234	45	liability	liability	NOUN
ftr-492	1234	46	company	company	NOUN
ftr-492	1234	47	being	be	AUX
ftr-492	1234	48	treated	treat	VERB
ftr-492	1234	49	like	like	ADP
ftr-492	1234	50	a	a	DET
ftr-492	1234	51	partnership	partnership	NOUN
ftr-492	1234	52	for	for	ADP
ftr-492	1234	53	liability	liability	NOUN
ftr-492	1234	54	purposes	purpose	NOUN
ftr-492	1234	55	in	in	ADP
ftr-492	1234	56	the	the	DET
ftr-492	1234	57	second	second	ADJ
ftr-492	1234	58	state	state	NOUN
ftr-492	1234	59	.	.	PUNCT
ftr-492	1235	1	i	i	PRON
ftr-492	1235	2	d.	d.	PROPN
ftr-492	1235	3	a	a	DET
ftr-492	1235	4	secondary	secondary	ADJ
ftr-492	1235	5	concern	concern	NOUN
ftr-492	1235	6	,	,	PUNCT
ftr-492	1235	7	which	which	PRON
ftr-492	1235	8	would	would	AUX
ftr-492	1235	9	arise	arise	VERB
ftr-492	1235	10	even	even	ADV
ftr-492	1235	11	if	if	SCONJ
ftr-492	1235	12	the	the	DET
ftr-492	1235	13	limited	limited	ADJ
ftr-492	1235	14	liability	liability	NOUN
ftr-492	1235	15	company	company	NOUN
ftr-492	1235	16	did	do	VERB
ftr-492	1235	17	business	business	NOUN
ftr-492	1235	18	only	only	ADV
ftr-492	1235	19	in	in	ADP
ftr-492	1235	20	the	the	DET
ftr-492	1235	21	state	state	NOUN
ftr-492	1235	22	where	where	SCONJ
ftr-492	1235	23	it	it	PRON
ftr-492	1235	24	was	be	AUX
ftr-492	1235	25	organized	organize	VERB
ftr-492	1235	26	or	or	CCONJ
ftr-492	1235	27	it	it	PRON
ftr-492	1235	28	could	could	AUX
ftr-492	1235	29	assume	assume	VERB
ftr-492	1235	30	that	that	SCONJ
ftr-492	1235	31	the	the	DET
ftr-492	1235	32	other	other	ADJ
ftr-492	1235	33	states	state	NOUN
ftr-492	1235	34	where	where	SCONJ
ftr-492	1235	35	it	it	PRON
ftr-492	1235	36	did	do	VERB
ftr-492	1235	37	business	business	NOUN
ftr-492	1235	38	would	would	AUX
ftr-492	1235	39	look	look	VERB
ftr-492	1235	40	to	to	ADP
ftr-492	1235	41	its	its	PRON
ftr-492	1235	42	home	home	NOUN
ftr-492	1235	43	state	state	NOUN
ftr-492	1235	44	's	's	PART
ftr-492	1235	45	law	law	NOUN
ftr-492	1235	46	on	on	ADP
ftr-492	1235	47	liability	liability	NOUN
ftr-492	1235	48	questions	question	NOUN
ftr-492	1235	49	,	,	PUNCT
ftr-492	1235	50	is	be	AUX
ftr-492	1235	51	whether	whether	SCONJ
ftr-492	1235	52	and	and	CCONJ
ftr-492	1235	53	to	to	ADP
ftr-492	1235	54	what	what	DET
ftr-492	1235	55	extent	extent	NOUN
ftr-492	1235	56	judicial	judicial	ADJ
ftr-492	1235	57	exceptions	exception	NOUN
ftr-492	1235	58	to	to	ADP
ftr-492	1235	59	the	the	DET
ftr-492	1235	60	statutory	statutory	ADJ
ftr-492	1235	61	limitation	limitation	NOUN
ftr-492	1235	62	on	on	ADP
ftr-492	1235	63	liability	liability	NOUN
ftr-492	1235	64	will	will	AUX
ftr-492	1235	65	be	be	AUX
ftr-492	1235	66	created	create	VERB
ftr-492	1235	67	,	,	PUNCT
ftr-492	1235	68	perhaps	perhaps	ADV
ftr-492	1235	69	by	by	ADP
ftr-492	1235	70	analogy	analogy	NOUN
ftr-492	1235	71	to	to	ADP
ftr-492	1235	72	established	establish	VERB
ftr-492	1235	73	"	"	PUNCT
ftr-492	1235	74	veil	veil	NOUN
ftr-492	1235	75	piercing	pierce	VERB
ftr-492	1235	76	"	"	PUNCT
ftr-492	1235	77	exceptions	exception	NOUN
ftr-492	1235	78	in	in	ADP
ftr-492	1235	79	the	the	DET
ftr-492	1235	80	corporate	corporate	ADJ
ftr-492	1235	81	area	area	NOUN
ftr-492	1235	82	.	.	PUNCT
ftr-492	1236	1	i	i	PRON
ftr-492	1236	2	d.	d.	PROPN
ftr-492	1236	3	at	at	ADP
ftr-492	1236	4	442	442	NUM
ftr-492	1236	5	-	-	SYM
ftr-492	1236	6	46	46	NUM
ftr-492	1236	7	.	.	PUNCT
ftr-492	1236	8	194	194	NUM
ftr-492	1236	9	.	.	PUNCT
ftr-492	1237	1	for	for	ADP
ftr-492	1237	2	commentary	commentary	NOUN
ftr-492	1237	3	on	on	ADP
ftr-492	1237	4	new	new	PROPN
ftr-492	1237	5	york	york	PROPN
ftr-492	1237	6	's	's	PART
ftr-492	1237	7	struggle	struggle	NOUN
ftr-492	1237	8	with	with	ADP
ftr-492	1237	9	the	the	DET
ftr-492	1237	10	taxation	taxation	NOUN
ftr-492	1237	11	issue	issue	NOUN
ftr-492	1237	12	,	,	PUNCT
ftr-492	1237	13	see	see	VERB
ftr-492	1237	14	lee	lee	PROPN
ftr-492	1237	15	a.	a.	PROPN
ftr-492	1237	16	sheppard	sheppard	PROPN
ftr-492	1237	17	,	,	PUNCT
ftr-492	1237	18	new	new	PROPN
ftr-492	1237	19	york	york	PROPN
ftr-492	1237	20	contemplates	contemplate	VERB
ftr-492	1237	21	the	the	DET
ftr-492	1237	22	cost	cost	NOUN
ftr-492	1237	23	of	of	ADP
ftr-492	1237	24	limited	limited	ADJ
ftr-492	1237	25	liability	liability	NOUN
ftr-492	1237	26	companies	company	NOUN
ftr-492	1237	27	,	,	PUNCT
ftr-492	1237	28	news	news	NOUN
ftr-492	1237	29	analysis	analysis	NOUN
ftr-492	1237	30	,	,	PUNCT
ftr-492	1237	31	57	57	NUM
ftr-492	1237	32	tax	tax	NOUN
ftr-492	1237	33	notes	note	NOUN
ftr-492	1237	34	1481	1481	NUM
ftr-492	1237	35	(	(	PUNCT
ftr-492	1237	36	dec	dec	PROPN
ftr-492	1237	37	.	.	PROPN
ftr-492	1237	38	14	14	NUM
ftr-492	1237	39	,	,	PUNCT
ftr-492	1237	40	1992	1992	NUM
ftr-492	1237	41	)	)	PUNCT
ftr-492	1237	42	;	;	PUNCT
ftr-492	1237	43	lee	lee	PROPN
ftr-492	1237	44	a.	a.	PROPN
ftr-492	1237	45	sheppard	sheppard	PROPN
ftr-492	1237	46	,	,	PUNCT
ftr-492	1237	47	the	the	DET
ftr-492	1237	48	dark	dark	ADJ
ftr-492	1237	49	side	side	NOUN
ftr-492	1237	50	of	of	ADP
ftr-492	1237	51	limited	limited	ADJ
ftr-492	1237	52	liability	liability	NOUN
ftr-492	1237	53	companies	company	NOUN
ftr-492	1237	54	,	,	PUNCT
ftr-492	1237	55	news	news	NOUN
ftr-492	1237	56	analysis	analysis	NOUN
ftr-492	1237	57	,	,	PUNCT
ftr-492	1237	58	55	55	NUM
ftr-492	1237	59	tax	tax	NOUN
ftr-492	1237	60	notes	note	NOUN
ftr-492	1237	61	1441	1441	NUM
ftr-492	1237	62	,	,	PUNCT
ftr-492	1237	63	1443	1443	NUM
ftr-492	1237	64	-	-	SYM
ftr-492	1237	65	44	44	NUM
ftr-492	1237	66	(	(	PUNCT
ftr-492	1237	67	june	june	PROPN
ftr-492	1237	68	15	15	NUM
ftr-492	1237	69	,	,	PUNCT
ftr-492	1237	70	1992	1992	NUM
ftr-492	1237	71	)	)	PUNCT
ftr-492	1237	72	.	.	PUNCT
ftr-492	1238	1	new	new	PROPN
ftr-492	1238	2	york	york	PROPN
ftr-492	1238	3	state	state	PROPN
ftr-492	1238	4	bar	bar	PROPN
ftr-492	1238	5	association	association	NOUN
ftr-492	1238	6	tax	tax	NOUN
ftr-492	1238	7	section	section	NOUN
ftr-492	1238	8	task	task	NOUN
ftr-492	1238	9	force	force	NOUN
ftr-492	1238	10	on	on	ADP
ftr-492	1238	11	new	new	PROPN
ftr-492	1238	12	york	york	PROPN
ftr-492	1238	13	tax	tax	NOUN
ftr-492	1238	14	treatment	treatment	NOUN
ftr-492	1238	15	of	of	ADP
ftr-492	1238	16	limited	limited	ADJ
ftr-492	1238	17	liability	liability	NOUN
ftr-492	1238	18	companies	company	NOUN
ftr-492	1238	19	,	,	PUNCT
ftr-492	1238	20	outline	outline	NOUN
ftr-492	1238	21	of	of	ADP
ftr-492	1238	22	issues	issue	NOUN
ftr-492	1238	23	and	and	CCONJ
ftr-492	1238	24	alternatives	alternative	NOUN
ftr-492	1238	25	(	(	PUNCT
ftr-492	1238	26	jan	jan	PROPN
ftr-492	1238	27	.	.	PROPN
ftr-492	1238	28	26	26	NUM
ftr-492	1238	29	,	,	PUNCT
ftr-492	1238	30	1993	1993	NUM
ftr-492	1238	31	)	)	PUNCT
ftr-492	1239	1	(	(	PUNCT
ftr-492	1239	2	report	report	NOUN
ftr-492	1239	3	submitted	submit	VERB
ftr-492	1239	4	to	to	ADP
ftr-492	1239	5	governor	governor	PROPN
ftr-492	1239	6	cuomo	cuomo	PROPN
ftr-492	1239	7	)	)	PUNCT
ftr-492	1239	8	(	(	PUNCT
ftr-492	1239	9	lexis	lexis	X
ftr-492	1239	10	,	,	PUNCT
ftr-492	1239	11	fedtax	fedtax	NOUN
ftr-492	1239	12	library	library	NOUN
ftr-492	1239	13	,	,	PUNCT
ftr-492	1239	14	tnt	tnt	NOUN
ftr-492	1239	15	file	file	NOUN
ftr-492	1239	16	,	,	PUNCT
ftr-492	1239	17	elec	elec	PROPN
ftr-492	1239	18	.	.	PUNCT
ftr-492	1240	1	cit	cit	PROPN
ftr-492	1240	2	.	.	PROPN
ftr-492	1240	3	93	93	NUM
ftr-492	1240	4	tnt	tnt	PROPN
ftr-492	1240	5	56	56	NUM
ftr-492	1240	6	-	-	SYM
ftr-492	1240	7	24	24	NUM
ftr-492	1240	8	)	)	PUNCT
ftr-492	1240	9	.	.	PUNCT
ftr-492	1241	1	[	[	X
ftr-492	1241	2	vol	vol	NOUN
ftr-492	1241	3	1:4	1:4	NUM
ftr-492	1241	4	lingering	linger	VERB
ftr-492	1241	5	partnership	partnership	NOUN
ftr-492	1241	6	classification	classification	NOUN
ftr-492	1241	7	issues	issue	NOUN
ftr-492	1241	8	the	the	DET
ftr-492	1241	9	classification	classification	NOUN
ftr-492	1241	10	of	of	ADP
ftr-492	1241	11	limited	limited	ADJ
ftr-492	1241	12	liability	liability	NOUN
ftr-492	1241	13	companies	company	NOUN
ftr-492	1241	14	as	as	SCONJ
ftr-492	1241	15	partnerships	partnership	NOUN
ftr-492	1241	16	is	be	AUX
ftr-492	1241	17	based	base	VERB
ftr-492	1241	18	upon	upon	SCONJ
ftr-492	1241	19	a	a	DET
ftr-492	1241	20	fairly	fairly	ADV
ftr-492	1241	21	straightforward	straightforward	ADJ
ftr-492	1241	22	application	application	NOUN
ftr-492	1241	23	of	of	ADP
ftr-492	1241	24	regulations	regulation	NOUN
ftr-492	1241	25	section	section	NOUN
ftr-492	1241	26	301.7701	301.7701	NUM
ftr-492	1241	27	-	-	SYM
ftr-492	1241	28	2	2	NUM
ftr-492	1241	29	.	.	PUNCT
ftr-492	1242	1	however	however	ADV
ftr-492	1242	2	,	,	PUNCT
ftr-492	1242	3	since	since	SCONJ
ftr-492	1242	4	a	a	DET
ftr-492	1242	5	limited	limited	ADJ
ftr-492	1242	6	liability	liability	NOUN
ftr-492	1242	7	company	company	NOUN
ftr-492	1242	8	purports	purport	VERB
ftr-492	1242	9	to	to	PART
ftr-492	1242	10	offer	offer	VERB
ftr-492	1242	11	limited	limited	ADJ
ftr-492	1242	12	liability	liability	NOUN
ftr-492	1242	13	,	,	PUNCT
ftr-492	1242	14	partnership	partnership	NOUN
ftr-492	1242	15	classification	classification	NOUN
ftr-492	1242	16	must	must	AUX
ftr-492	1242	17	be	be	AUX
ftr-492	1242	18	based	base	VERB
ftr-492	1242	19	on	on	ADP
ftr-492	1242	20	the	the	DET
ftr-492	1242	21	absence	absence	NOUN
ftr-492	1242	22	of	of	ADP
ftr-492	1242	23	at	at	ADV
ftr-492	1242	24	least	least	ADV
ftr-492	1242	25	two	two	NUM
ftr-492	1242	26	of	of	ADP
ftr-492	1242	27	the	the	DET
ftr-492	1242	28	other	other	ADJ
ftr-492	1242	29	three	three	NUM
ftr-492	1242	30	corporate	corporate	ADJ
ftr-492	1242	31	characteristics	characteristic	NOUN
ftr-492	1242	32	.	.	PUNCT
ftr-492	1243	1	95	95	NUM
ftr-492	1244	1	and	and	CCONJ
ftr-492	1244	2	it	it	PRON
ftr-492	1244	3	obviously	obviously	ADV
ftr-492	1244	4	must	must	AUX
ftr-492	1244	5	achieve	achieve	VERB
ftr-492	1244	6	that	that	DET
ftr-492	1244	7	result	result	NOUN
ftr-492	1244	8	without	without	ADP
ftr-492	1244	9	relying	rely	VERB
ftr-492	1244	10	on	on	ADP
ftr-492	1244	11	the	the	DET
ftr-492	1244	12	favorable	favorable	ADJ
ftr-492	1244	13	presumptions	presumption	NOUN
ftr-492	1244	14	in	in	ADP
ftr-492	1244	15	regulations	regulation	NOUN
ftr-492	1244	16	section	section	NOUN
ftr-492	1244	17	301.7701	301.7701	NUM
ftr-492	1244	18	-	-	SYM
ftr-492	1244	19	2	2	NUM
ftr-492	1244	20	for	for	ADP
ftr-492	1244	21	uniform	uniform	ADJ
ftr-492	1244	22	act	act	PROPN
ftr-492	1244	23	partnerships	partnership	NOUN
ftr-492	1244	24	or	or	CCONJ
ftr-492	1244	25	the	the	DET
ftr-492	1244	26	key	key	ADJ
ftr-492	1244	27	ruling	rule	VERB
ftr-492	1244	28	guidelines	guideline	NOUN
ftr-492	1244	29	set	set	VERB
ftr-492	1244	30	forth	forth	ADP
ftr-492	1244	31	in	in	ADP
ftr-492	1244	32	revenue	revenue	NOUN
ftr-492	1244	33	procedure	procedure	NOUN
ftr-492	1244	34	89	89	NUM
ftr-492	1244	35	-	-	SYM
ftr-492	1244	36	12.196	12.196	NUM
ftr-492	1244	37	set	set	VERB
ftr-492	1244	38	forth	forth	ADV
ftr-492	1244	39	below	below	ADV
ftr-492	1244	40	is	be	AUX
ftr-492	1244	41	a	a	DET
ftr-492	1244	42	brief	brief	ADJ
ftr-492	1244	43	summary	summary	NOUN
ftr-492	1244	44	of	of	ADP
ftr-492	1244	45	how	how	SCONJ
ftr-492	1244	46	regulations	regulation	NOUN
ftr-492	1244	47	section	section	VERB
ftr-492	1244	48	301.7701	301.7701	NUM
ftr-492	1244	49	-	-	SYM
ftr-492	1244	50	2	2	NUM
ftr-492	1244	51	generally	generally	ADV
ftr-492	1244	52	applies	apply	VERB
ftr-492	1244	53	to	to	ADP
ftr-492	1244	54	limited	limited	ADJ
ftr-492	1244	55	liability	liability	NOUN
ftr-492	1244	56	companies	company	NOUN
ftr-492	1244	57	,	,	PUNCT
ftr-492	1244	58	with	with	ADP
ftr-492	1244	59	a	a	DET
ftr-492	1244	60	focus	focus	NOUN
ftr-492	1244	61	on	on	ADP
ftr-492	1244	62	the	the	DET
ftr-492	1244	63	special	special	ADJ
ftr-492	1244	64	issues	issue	NOUN
ftr-492	1244	65	that	that	PRON
ftr-492	1244	66	may	may	AUX
ftr-492	1244	67	arise	arise	VERB
ftr-492	1244	68	because	because	SCONJ
ftr-492	1244	69	of	of	ADP
ftr-492	1244	70	the	the	DET
ftr-492	1244	71	unique	unique	ADJ
ftr-492	1244	72	characteristics	characteristic	NOUN
ftr-492	1244	73	of	of	ADP
ftr-492	1244	74	limited	limited	ADJ
ftr-492	1244	75	liability	liability	NOUN
ftr-492	1244	76	companies	company	NOUN
ftr-492	1244	77	.	.	PUNCT
ftr-492	1245	1	limited	limited	ADJ
ftr-492	1245	2	liability	liability	NOUN
ftr-492	1245	3	company	company	NOUN
ftr-492	1245	4	statutes	statute	NOUN
ftr-492	1245	5	typically	typically	ADV
ftr-492	1245	6	provide	provide	VERB
ftr-492	1245	7	that	that	SCONJ
ftr-492	1245	8	a	a	DET
ftr-492	1245	9	limited	limited	ADJ
ftr-492	1245	10	liability	liability	NOUN
ftr-492	1245	11	company	company	NOUN
ftr-492	1245	12	will	will	AUX
ftr-492	1245	13	dissolve	dissolve	VERB
ftr-492	1245	14	on	on	ADP
ftr-492	1245	15	the	the	DET
ftr-492	1245	16	bankruptcy	bankruptcy	NOUN
ftr-492	1245	17	,	,	PUNCT
ftr-492	1245	18	death	death	NOUN
ftr-492	1245	19	,	,	PUNCT
ftr-492	1245	20	expulsion	expulsion	NOUN
ftr-492	1245	21	,	,	PUNCT
ftr-492	1245	22	dissolution	dissolution	NOUN
ftr-492	1245	23	or	or	CCONJ
ftr-492	1245	24	retirement	retirement	NOUN
ftr-492	1245	25	of	of	ADP
ftr-492	1245	26	a	a	DET
ftr-492	1245	27	member	member	NOUN
ftr-492	1245	28	,	,	PUNCT
ftr-492	1245	29	subject	subject	ADJ
ftr-492	1245	30	to	to	ADP
ftr-492	1245	31	any	any	DET
ftr-492	1245	32	reconstitution	reconstitution	NOUN
ftr-492	1245	33	provision	provision	NOUN
ftr-492	1245	34	in	in	ADP
ftr-492	1245	35	the	the	DET
ftr-492	1245	36	governing	govern	VERB
ftr-492	1245	37	instrument	instrument	NOUN
ftr-492	1245	38	.	.	PUNCT
ftr-492	1246	1	97	97	NUM
ftr-492	1246	2	such	such	ADJ
ftr-492	1246	3	statutes	statute	NOUN
ftr-492	1246	4	also	also	ADV
ftr-492	1246	5	typically	typically	ADV
ftr-492	1246	6	provide	provide	VERB
ftr-492	1246	7	that	that	SCONJ
ftr-492	1246	8	the	the	DET
ftr-492	1246	9	governing	govern	VERB
ftr-492	1246	10	instrument	instrument	NOUN
ftr-492	1246	11	may	may	AUX
ftr-492	1246	12	provide	provide	VERB
ftr-492	1246	13	for	for	ADP
ftr-492	1246	14	the	the	DET
ftr-492	1246	15	automatic	automatic	ADJ
ftr-492	1246	16	continuation	continuation	NOUN
ftr-492	1246	17	of	of	ADP
ftr-492	1246	18	the	the	DET
ftr-492	1246	19	limited	limited	ADJ
ftr-492	1246	20	liability	liability	NOUN
ftr-492	1246	21	company	company	NOUN
ftr-492	1246	22	if	if	SCONJ
ftr-492	1246	23	one	one	NUM
ftr-492	1246	24	or	or	CCONJ
ftr-492	1246	25	more	more	ADJ
ftr-492	1246	26	of	of	ADP
ftr-492	1246	27	those	those	DET
ftr-492	1246	28	events	event	NOUN
ftr-492	1246	29	occur	occur	VERB
ftr-492	1246	30	.	.	PUNCT
ftr-492	1246	31	'	'	PUNCT
ftr-492	1247	1	thus	thus	ADV
ftr-492	1247	2	,	,	PUNCT
ftr-492	1247	3	a	a	DET
ftr-492	1247	4	limited	limited	ADJ
ftr-492	1247	5	liability	liability	NOUN
ftr-492	1247	6	company	company	NOUN
ftr-492	1247	7	generally	generally	ADV
ftr-492	1247	8	should	should	AUX
ftr-492	1247	9	lack	lack	VERB
ftr-492	1247	10	continuity	continuity	NOUN
ftr-492	1247	11	of	of	ADP
ftr-492	1247	12	life	life	NOUN
ftr-492	1247	13	,	,	PUNCT
ftr-492	1247	14	unless	unless	SCONJ
ftr-492	1247	15	the	the	DET
ftr-492	1247	16	governing	govern	VERB
ftr-492	1247	17	instrument	instrument	NOUN
ftr-492	1247	18	provides	provide	VERB
ftr-492	1247	19	for	for	ADP
ftr-492	1247	20	automatic	automatic	ADJ
ftr-492	1247	21	continuance	continuance	NOUN
ftr-492	1247	22	in	in	ADP
ftr-492	1247	23	the	the	DET
ftr-492	1247	24	event	event	NOUN
ftr-492	1247	25	that	that	SCONJ
ftr-492	1247	26	a	a	DET
ftr-492	1247	27	dissolution	dissolution	NOUN
ftr-492	1247	28	event	event	NOUN
ftr-492	1247	29	occurs	occur	VERB
ftr-492	1247	30	or	or	CCONJ
ftr-492	1247	31	the	the	DET
ftr-492	1247	32	governing	govern	VERB
ftr-492	1247	33	instrument	instrument	NOUN
ftr-492	1247	34	provides	provide	VERB
ftr-492	1247	35	for	for	ADP
ftr-492	1247	36	an	an	DET
ftr-492	1247	37	impermissible	impermissible	ADJ
ftr-492	1247	38	reconstitution	reconstitution	NOUN
ftr-492	1247	39	provision	provision	NOUN
ftr-492	1247	40	.	.	PUNCT
ftr-492	1248	1	limited	limited	ADJ
ftr-492	1248	2	liability	liability	NOUN
ftr-492	1248	3	companies	company	NOUN
ftr-492	1248	4	face	face	VERB
ftr-492	1248	5	a	a	DET
ftr-492	1248	6	problem	problem	NOUN
ftr-492	1248	7	with	with	ADP
ftr-492	1248	8	respect	respect	NOUN
ftr-492	1248	9	to	to	ADP
ftr-492	1248	10	reconstitution	reconstitution	NOUN
ftr-492	1248	11	provisions	provision	NOUN
ftr-492	1248	12	,	,	PUNCT
ftr-492	1248	13	since	since	SCONJ
ftr-492	1248	14	they	they	PRON
ftr-492	1248	15	may	may	AUX
ftr-492	1248	16	not	not	PART
ftr-492	1248	17	rely	rely	VERB
ftr-492	1248	18	on	on	ADP
ftr-492	1248	19	the	the	DET
ftr-492	1248	20	favorable	favorable	ADJ
ftr-492	1248	21	presumption	presumption	NOUN
ftr-492	1248	22	in	in	ADP
ftr-492	1248	23	regulations	regulation	NOUN
ftr-492	1248	24	section	section	NOUN
ftr-492	1248	25	301.7701	301.7701	NUM
ftr-492	1248	26	-	-	SYM
ftr-492	1248	27	2(b)(3	2(b)(3	NUM
ftr-492	1248	28	)	)	PUNCT
ftr-492	1248	29	for	for	ADP
ftr-492	1248	30	uniform	uniform	ADJ
ftr-492	1248	31	act	act	PROPN
ftr-492	1248	32	partnerships	partnership	NOUN
ftr-492	1248	33	and	and	CCONJ
ftr-492	1248	34	,	,	PUNCT
ftr-492	1248	35	as	as	SCONJ
ftr-492	1248	36	noted	note	VERB
ftr-492	1248	37	earlier	early	ADV
ftr-492	1248	38	,	,	PUNCT
ftr-492	1248	39	regulations	regulation	NOUN
ftr-492	1248	40	section	section	VERB
ftr-492	1248	41	301.7701	301.7701	NUM
ftr-492	1248	42	-	-	SYM
ftr-492	1248	43	2(b)(1	2(b)(1	NUM
ftr-492	1248	44	)	)	PUNCT
ftr-492	1248	45	195	195	NUM
ftr-492	1248	46	.	.	PUNCT
ftr-492	1249	1	in	in	ADP
ftr-492	1249	2	theory	theory	NOUN
ftr-492	1249	3	,	,	PUNCT
ftr-492	1249	4	of	of	ADP
ftr-492	1249	5	course	course	NOUN
ftr-492	1249	6	,	,	PUNCT
ftr-492	1249	7	a	a	DET
ftr-492	1249	8	limited	limited	ADJ
ftr-492	1249	9	liability	liability	NOUN
ftr-492	1249	10	company	company	NOUN
ftr-492	1249	11	could	could	AUX
ftr-492	1249	12	lack	lack	VERB
ftr-492	1249	13	limited	limited	ADJ
ftr-492	1249	14	liability	liability	NOUN
ftr-492	1249	15	on	on	ADP
ftr-492	1249	16	the	the	DET
ftr-492	1249	17	basis	basis	NOUN
ftr-492	1249	18	of	of	ADP
ftr-492	1249	19	a	a	DET
ftr-492	1249	20	member	member	NOUN
ftr-492	1249	21	's	's	PART
ftr-492	1249	22	contractual	contractual	ADJ
ftr-492	1249	23	assumption	assumption	NOUN
ftr-492	1249	24	of	of	ADP
ftr-492	1249	25	the	the	DET
ftr-492	1249	26	limited	limited	ADJ
ftr-492	1249	27	liability	liability	NOUN
ftr-492	1249	28	company	company	NOUN
ftr-492	1249	29	's	's	PART
ftr-492	1249	30	liabilities	liability	NOUN
ftr-492	1249	31	.	.	PUNCT
ftr-492	1250	1	however	however	ADV
ftr-492	1250	2	,	,	PUNCT
ftr-492	1250	3	if	if	SCONJ
ftr-492	1250	4	lack	lack	NOUN
ftr-492	1250	5	of	of	ADP
ftr-492	1250	6	limited	limited	ADJ
ftr-492	1250	7	liability	liability	NOUN
ftr-492	1250	8	were	be	AUX
ftr-492	1250	9	necessary	necessary	ADJ
ftr-492	1250	10	to	to	PART
ftr-492	1250	11	achieve	achieve	VERB
ftr-492	1250	12	partnership	partnership	NOUN
ftr-492	1250	13	tax	tax	NOUN
ftr-492	1250	14	treatment	treatment	NOUN
ftr-492	1250	15	,	,	PUNCT
ftr-492	1250	16	there	there	PRON
ftr-492	1250	17	presumably	presumably	ADV
ftr-492	1250	18	would	would	AUX
ftr-492	1250	19	be	be	AUX
ftr-492	1250	20	no	no	DET
ftr-492	1250	21	reason	reason	NOUN
ftr-492	1250	22	not	not	PART
ftr-492	1250	23	to	to	PART
ftr-492	1250	24	organize	organize	VERB
ftr-492	1250	25	the	the	DET
ftr-492	1250	26	entity	entity	NOUN
ftr-492	1250	27	as	as	ADP
ftr-492	1250	28	a	a	DET
ftr-492	1250	29	plain	plain	ADJ
ftr-492	1250	30	vanilla	vanilla	NOUN
ftr-492	1250	31	limited	limit	VERB
ftr-492	1250	32	partnership	partnership	NOUN
ftr-492	1250	33	(	(	PUNCT
ftr-492	1250	34	and	and	CCONJ
ftr-492	1250	35	during	during	ADP
ftr-492	1250	36	this	this	DET
ftr-492	1250	37	initial	initial	ADJ
ftr-492	1250	38	period	period	NOUN
ftr-492	1250	39	of	of	ADP
ftr-492	1250	40	uncertainty	uncertainty	NOUN
ftr-492	1250	41	regarding	regard	VERB
ftr-492	1250	42	the	the	DET
ftr-492	1250	43	legal	legal	ADJ
ftr-492	1250	44	and	and	CCONJ
ftr-492	1250	45	tax	tax	NOUN
ftr-492	1250	46	aspects	aspect	NOUN
ftr-492	1250	47	of	of	ADP
ftr-492	1250	48	limited	limited	ADJ
ftr-492	1250	49	liability	liability	NOUN
ftr-492	1250	50	companies	company	NOUN
ftr-492	1250	51	,	,	PUNCT
ftr-492	1250	52	that	that	PRON
ftr-492	1250	53	would	would	AUX
ftr-492	1250	54	be	be	AUX
ftr-492	1250	55	the	the	DET
ftr-492	1250	56	preferred	preferred	ADJ
ftr-492	1250	57	approach	approach	NOUN
ftr-492	1250	58	)	)	PUNCT
ftr-492	1250	59	.	.	PUNCT
ftr-492	1251	1	196	196	NUM
ftr-492	1251	2	.	.	PUNCT
ftr-492	1252	1	although	although	SCONJ
ftr-492	1252	2	the	the	DET
ftr-492	1252	3	introductory	introductory	ADJ
ftr-492	1252	4	part	part	NOUN
ftr-492	1252	5	of	of	ADP
ftr-492	1252	6	revenue	revenue	NOUN
ftr-492	1252	7	procedure	procedure	NOUN
ftr-492	1252	8	89	89	NUM
ftr-492	1252	9	-	-	SYM
ftr-492	1252	10	12	12	NUM
ftr-492	1252	11	.	.	PUNCT
ftr-492	1252	12	1989	1989	NUM
ftr-492	1252	13	-	-	SYM
ftr-492	1252	14	1	1	NUM
ftr-492	1252	15	c.b	c.b	PROPN
ftr-492	1252	16	.	.	PROPN
ftr-492	1252	17	798	798	NUM
ftr-492	1252	18	states	state	NOUN
ftr-492	1252	19	that	that	SCONJ
ftr-492	1252	20	it	it	PRON
ftr-492	1252	21	applies	apply	VERB
ftr-492	1252	22	generally	generally	ADV
ftr-492	1252	23	to	to	ADP
ftr-492	1252	24	all	all	DET
ftr-492	1252	25	types	type	NOUN
ftr-492	1252	26	of	of	ADP
ftr-492	1252	27	entities	entity	NOUN
ftr-492	1252	28	seeking	seek	VERB
ftr-492	1252	29	partnership	partnership	NOUN
ftr-492	1252	30	classification	classification	NOUN
ftr-492	1252	31	,	,	PUNCT
ftr-492	1252	32	a	a	DET
ftr-492	1252	33	careful	careful	ADJ
ftr-492	1252	34	reading	reading	NOUN
ftr-492	1252	35	reveals	reveal	VERB
ftr-492	1252	36	that	that	SCONJ
ftr-492	1252	37	section	section	NOUN
ftr-492	1252	38	4	4	NUM
ftr-492	1252	39	,	,	PUNCT
ftr-492	1252	40	which	which	PRON
ftr-492	1252	41	contains	contain	VERB
ftr-492	1252	42	the	the	DET
ftr-492	1252	43	key	key	ADJ
ftr-492	1252	44	ruling	rule	VERB
ftr-492	1252	45	guidelines	guideline	NOUN
ftr-492	1252	46	,	,	PUNCT
ftr-492	1252	47	applies	apply	VERB
ftr-492	1252	48	only	only	ADV
ftr-492	1252	49	to	to	ADP
ftr-492	1252	50	limited	limit	VERB
ftr-492	1252	51	partnerships	partnership	NOUN
ftr-492	1252	52	.	.	PUNCT
ftr-492	1253	1	it	it	PRON
ftr-492	1253	2	should	should	AUX
ftr-492	1253	3	be	be	AUX
ftr-492	1253	4	noted	note	VERB
ftr-492	1253	5	that	that	SCONJ
ftr-492	1253	6	the	the	DET
ftr-492	1253	7	service	service	NOUN
ftr-492	1253	8	's	's	PART
ftr-492	1253	9	proposed	propose	VERB
ftr-492	1253	10	1993	1993	NUM
ftr-492	1253	11	business	business	NOUN
ftr-492	1253	12	plan	plan	NOUN
ftr-492	1253	13	includes	include	VERB
ftr-492	1253	14	issuing	issue	VERB
ftr-492	1253	15	a	a	DET
ftr-492	1253	16	revenue	revenue	NOUN
ftr-492	1253	17	procedure	procedure	NOUN
ftr-492	1253	18	to	to	PART
ftr-492	1253	19	provide	provide	VERB
ftr-492	1253	20	ruling	rule	VERB
ftr-492	1253	21	guidelines	guideline	NOUN
ftr-492	1253	22	for	for	ADP
ftr-492	1253	23	limited	limited	ADJ
ftr-492	1253	24	liability	liability	NOUN
ftr-492	1253	25	companies	company	NOUN
ftr-492	1253	26	.	.	PUNCT
ftr-492	1254	1	see	see	VERB
ftr-492	1254	2	treasury	treasury	PROPN
ftr-492	1254	3	department	department	PROPN
ftr-492	1254	4	,	,	PUNCT
ftr-492	1254	5	treasury	treasury	PROPN
ftr-492	1254	6	,	,	PUNCT
ftr-492	1254	7	irs	irs	PROPN
ftr-492	1254	8	release	release	NOUN
ftr-492	1254	9	proposed	propose	VERB
ftr-492	1254	10	1993	1993	NUM
ftr-492	1254	11	business	business	NOUN
ftr-492	1254	12	plan	plan	NOUN
ftr-492	1254	13	,	,	PUNCT
ftr-492	1254	14	reprinted	reprint	VERB
ftr-492	1254	15	in	in	ADP
ftr-492	1254	16	tax	tax	NOUN
ftr-492	1254	17	notes	note	NOUN
ftr-492	1254	18	today	today	NOUN
ftr-492	1254	19	,	,	PUNCT
ftr-492	1254	20	(	(	PUNCT
ftr-492	1254	21	jan	jan	PROPN
ftr-492	1254	22	.	.	PROPN
ftr-492	1254	23	19	19	NUM
ftr-492	1254	24	,	,	PUNCT
ftr-492	1254	25	1993	1993	NUM
ftr-492	1254	26	)	)	PUNCT
ftr-492	1254	27	(	(	PUNCT
ftr-492	1254	28	lexis	lexis	X
ftr-492	1254	29	,	,	PUNCT
ftr-492	1254	30	fedtax	fedtax	NOUN
ftr-492	1254	31	library	library	NOUN
ftr-492	1254	32	,	,	PUNCT
ftr-492	1254	33	tnt	tnt	NOUN
ftr-492	1254	34	file	file	NOUN
ftr-492	1254	35	,	,	PUNCT
ftr-492	1254	36	elec	elec	PROPN
ftr-492	1254	37	.	.	PUNCT
ftr-492	1255	1	cit	cit	PROPN
ftr-492	1255	2	.	.	PROPN
ftr-492	1255	3	93	93	NUM
ftr-492	1255	4	tnt	tnt	PROPN
ftr-492	1255	5	12	12	NUM
ftr-492	1255	6	-	-	SYM
ftr-492	1255	7	20	20	NUM
ftr-492	1255	8	)	)	PUNCT
ftr-492	1255	9	.	.	PUNCT
ftr-492	1256	1	if	if	SCONJ
ftr-492	1256	2	the	the	DET
ftr-492	1256	3	current	current	ADJ
ftr-492	1256	4	interest	interest	NOUN
ftr-492	1256	5	in	in	ADP
ftr-492	1256	6	limited	limited	ADJ
ftr-492	1256	7	liability	liability	NOUN
ftr-492	1256	8	companies	company	NOUN
ftr-492	1256	9	continues	continue	VERB
ftr-492	1256	10	to	to	PART
ftr-492	1256	11	build	build	VERB
ftr-492	1256	12	,	,	PUNCT
ftr-492	1256	13	the	the	DET
ftr-492	1256	14	service	service	NOUN
ftr-492	1256	15	sooner	soon	ADV
ftr-492	1256	16	or	or	CCONJ
ftr-492	1256	17	later	later	ADV
ftr-492	1256	18	will	will	AUX
ftr-492	1256	19	be	be	AUX
ftr-492	1256	20	asked	ask	VERB
ftr-492	1256	21	to	to	PART
ftr-492	1256	22	consider	consider	VERB
ftr-492	1256	23	amending	amend	VERB
ftr-492	1256	24	regulations	regulation	NOUN
ftr-492	1256	25	section	section	NOUN
ftr-492	1256	26	301.7701	301.7701	NUM
ftr-492	1256	27	-	-	SYM
ftr-492	1256	28	2	2	NUM
ftr-492	1256	29	to	to	PART
ftr-492	1256	30	provide	provide	VERB
ftr-492	1256	31	favorable	favorable	ADJ
ftr-492	1256	32	presumptions	presumption	NOUN
ftr-492	1256	33	for	for	ADP
ftr-492	1256	34	limited	limited	ADJ
ftr-492	1256	35	liability	liability	NOUN
ftr-492	1256	36	companies	company	NOUN
ftr-492	1256	37	analogous	analogous	ADJ
ftr-492	1256	38	to	to	ADP
ftr-492	1256	39	those	those	PRON
ftr-492	1256	40	for	for	ADP
ftr-492	1256	41	uniform	uniform	ADJ
ftr-492	1256	42	act	act	PROPN
ftr-492	1256	43	partnerships	partnership	NOUN
ftr-492	1256	44	.	.	PUNCT
ftr-492	1257	1	197	197	X
ftr-492	1257	2	.	.	X
ftr-492	1257	3	see	see	VERB
ftr-492	1257	4	,	,	PUNCT
ftr-492	1257	5	e.g.	e.g.	ADV
ftr-492	1257	6	,	,	PUNCT
ftr-492	1257	7	del	del	PROPN
ftr-492	1257	8	.	.	PROPN
ftr-492	1257	9	code	code	PROPN
ftr-492	1257	10	ann	ann	PROPN
ftr-492	1257	11	.	.	PUNCT
ftr-492	1258	1	tit	tit	PROPN
ftr-492	1258	2	.	.	PROPN
ftr-492	1259	1	6	6	NUM
ftr-492	1259	2	,	,	PUNCT
ftr-492	1259	3	§	§	PROPN
ftr-492	1259	4	18	18	NUM
ftr-492	1259	5	-	-	SYM
ftr-492	1259	6	801(4	801(4	NUM
ftr-492	1259	7	)	)	PUNCT
ftr-492	1259	8	(	(	PUNCT
ftr-492	1259	9	supp	supp	PROPN
ftr-492	1259	10	.	.	PUNCT
ftr-492	1259	11	1992	1992	NUM
ftr-492	1259	12	)	)	PUNCT
ftr-492	1259	13	;	;	PUNCT
ftr-492	1259	14	see	see	VERB
ftr-492	1259	15	also	also	ADV
ftr-492	1259	16	rev	rev	VERB
ftr-492	1259	17	.	.	PUNCT
ftr-492	1260	1	rul	rul	PROPN
ftr-492	1260	2	.	.	PUNCT
ftr-492	1261	1	88	88	NUM
ftr-492	1261	2	-	-	SYM
ftr-492	1261	3	76	76	NUM
ftr-492	1261	4	,	,	PUNCT
ftr-492	1261	5	1988	1988	NUM
ftr-492	1261	6	-	-	SYM
ftr-492	1261	7	2	2	NUM
ftr-492	1261	8	c.b	c.b	PROPN
ftr-492	1261	9	.	.	PROPN
ftr-492	1261	10	360	360	NUM
ftr-492	1261	11	(	(	PUNCT
ftr-492	1261	12	applying	apply	VERB
ftr-492	1261	13	a	a	DET
ftr-492	1261	14	similar	similar	ADJ
ftr-492	1261	15	provision	provision	NOUN
ftr-492	1261	16	of	of	ADP
ftr-492	1261	17	the	the	DET
ftr-492	1261	18	wyoming	wyoming	NOUN
ftr-492	1261	19	limited	limited	ADJ
ftr-492	1261	20	liability	liability	NOUN
ftr-492	1261	21	company	company	NOUN
ftr-492	1261	22	act	act	PROPN
ftr-492	1261	23	)	)	PUNCT
ftr-492	1261	24	;	;	PUNCT
ftr-492	1261	25	rev	rev	PROPN
ftr-492	1261	26	.	.	PROPN
ftr-492	1262	1	rul	rul	NOUN
ftr-492	1262	2	.	.	PUNCT
ftr-492	1263	1	93	93	NUM
ftr-492	1263	2	-	-	SYM
ftr-492	1263	3	5	5	NUM
ftr-492	1263	4	,	,	PUNCT
ftr-492	1263	5	1993	1993	NUM
ftr-492	1263	6	-	-	SYM
ftr-492	1263	7	3	3	NUM
ftr-492	1263	8	i.r.b	i.r.b	NOUN
ftr-492	1263	9	.	.	PROPN
ftr-492	1263	10	6	6	NUM
ftr-492	1263	11	(	(	PUNCT
ftr-492	1263	12	jan	jan	PROPN
ftr-492	1263	13	.	.	PROPN
ftr-492	1263	14	19	19	NUM
ftr-492	1263	15	)	)	PUNCT
ftr-492	1263	16	(	(	PUNCT
ftr-492	1263	17	virginia	virginia	PROPN
ftr-492	1263	18	limited	limited	ADJ
ftr-492	1263	19	liability	liability	NOUN
ftr-492	1263	20	company	company	NOUN
ftr-492	1263	21	)	)	PUNCT
ftr-492	1263	22	;	;	PUNCT
ftr-492	1263	23	rev	rev	PROPN
ftr-492	1263	24	.	.	PROPN
ftr-492	1264	1	rul	rul	NOUN
ftr-492	1264	2	.	.	PUNCT
ftr-492	1265	1	93	93	NUM
ftr-492	1265	2	-	-	SYM
ftr-492	1265	3	6	6	NUM
ftr-492	1265	4	,	,	PUNCT
ftr-492	1265	5	1993	1993	NUM
ftr-492	1265	6	-	-	SYM
ftr-492	1265	7	1	1	NUM
ftr-492	1265	8	i.r.b	i.r.b	NOUN
ftr-492	1265	9	.	.	X
ftr-492	1265	10	8	8	NUM
ftr-492	1265	11	(	(	PUNCT
ftr-492	1265	12	jan	jan	PROPN
ftr-492	1265	13	.	.	PROPN
ftr-492	1265	14	19	19	NUM
ftr-492	1265	15	)	)	PUNCT
ftr-492	1265	16	(	(	PUNCT
ftr-492	1265	17	colorado	colorado	NOUN
ftr-492	1265	18	limited	limit	VERB
ftr-492	1265	19	liability	liability	NOUN
ftr-492	1265	20	company	company	NOUN
ftr-492	1265	21	)	)	PUNCT
ftr-492	1265	22	.	.	PUNCT
ftr-492	1266	1	198	198	NUM
ftr-492	1266	2	.	.	PUNCT
ftr-492	1267	1	see	see	VERB
ftr-492	1267	2	,	,	PUNCT
ftr-492	1267	3	e.g.	e.g.	ADV
ftr-492	1267	4	,	,	PUNCT
ftr-492	1267	5	del	del	PROPN
ftr-492	1267	6	.	.	PROPN
ftr-492	1267	7	code	code	PROPN
ftr-492	1267	8	ann	ann	PROPN
ftr-492	1267	9	.	.	PUNCT
ftr-492	1268	1	tit	tit	PROPN
ftr-492	1268	2	.	.	PROPN
ftr-492	1269	1	6	6	NUM
ftr-492	1269	2	,	,	PUNCT
ftr-492	1269	3	§	§	PROPN
ftr-492	1269	4	18	18	NUM
ftr-492	1269	5	-	-	SYM
ftr-492	1269	6	801(4	801(4	NUM
ftr-492	1269	7	)	)	PUNCT
ftr-492	1269	8	(	(	PUNCT
ftr-492	1269	9	supp	supp	PROPN
ftr-492	1269	10	.	.	PUNCT
ftr-492	1269	11	1992	1992	NUM
ftr-492	1269	12	)	)	PUNCT
ftr-492	1269	13	.	.	PUNCT
ftr-492	1270	1	19931	19931	NUM
ftr-492	1270	2	florida	florida	PROPN
ftr-492	1270	3	tax	tax	NOUN
ftr-492	1270	4	review	review	NOUN
ftr-492	1270	5	seems	seem	VERB
ftr-492	1270	6	to	to	PART
ftr-492	1270	7	require	require	VERB
ftr-492	1270	8	that	that	SCONJ
ftr-492	1270	9	a	a	DET
ftr-492	1270	10	reconstitution	reconstitution	NOUN
ftr-492	1270	11	provision	provision	NOUN
ftr-492	1270	12	require	require	VERB
ftr-492	1270	13	unanimous	unanimous	ADJ
ftr-492	1270	14	partner	partner	NOUN
ftr-492	1270	15	approval	approval	NOUN
ftr-492	1270	16	.	.	PUNCT
ftr-492	1270	17	'	'	PUNCT
ftr-492	1271	1	thus	thus	ADV
ftr-492	1271	2	,	,	PUNCT
ftr-492	1271	3	unless	unless	SCONJ
ftr-492	1271	4	and	and	CCONJ
ftr-492	1271	5	until	until	SCONJ
ftr-492	1271	6	proposed	propose	VERB
ftr-492	1271	7	regulations	regulation	NOUN
ftr-492	1271	8	section	section	NOUN
ftr-492	1271	9	301.77012(b	301.77012(b	NOUN
ftr-492	1271	10	)	)	PUNCT
ftr-492	1271	11	is	be	AUX
ftr-492	1271	12	adopted	adopt	VERB
ftr-492	1271	13	in	in	ADP
ftr-492	1271	14	final	final	ADJ
ftr-492	1271	15	form	form	NOUN
ftr-492	1271	16	,	,	PUNCT
ftr-492	1271	17	limited	limited	ADJ
ftr-492	1271	18	liability	liability	NOUN
ftr-492	1271	19	companies	company	NOUN
ftr-492	1271	20	will	will	AUX
ftr-492	1271	21	tend	tend	VERB
ftr-492	1271	22	to	to	PART
ftr-492	1271	23	require	require	VERB
ftr-492	1271	24	unanimous	unanimous	ADJ
ftr-492	1271	25	member	member	NOUN
ftr-492	1271	26	consent	consent	NOUN
ftr-492	1271	27	to	to	PART
ftr-492	1271	28	reconstitute	reconstitute	VERB
ftr-492	1271	29	after	after	ADP
ftr-492	1271	30	the	the	DET
ftr-492	1271	31	occurrence	occurrence	NOUN
ftr-492	1271	32	of	of	ADP
ftr-492	1271	33	a	a	DET
ftr-492	1271	34	dissolution	dissolution	ADJ
ftr-492	1271	35	event	event	NOUN
ftr-492	1271	36	.	.	PUNCT
ftr-492	1272	1	20	20	NUM
ftr-492	1272	2	°	°	NUM
ftr-492	1272	3	limited	limited	ADJ
ftr-492	1272	4	liability	liability	NOUN
ftr-492	1272	5	company	company	NOUN
ftr-492	1272	6	statutes	statute	NOUN
ftr-492	1272	7	also	also	ADV
ftr-492	1272	8	typically	typically	ADV
ftr-492	1272	9	provide	provide	VERB
ftr-492	1272	10	that	that	SCONJ
ftr-492	1272	11	interests	interest	NOUN
ftr-492	1272	12	are	be	AUX
ftr-492	1272	13	freely	freely	ADV
ftr-492	1272	14	assignable	assignable	ADJ
ftr-492	1272	15	,	,	PUNCT
ftr-492	1272	16	subject	subject	ADJ
ftr-492	1272	17	to	to	ADP
ftr-492	1272	18	whatever	whatever	PRON
ftr-492	1272	19	restrictions	restriction	NOUN
ftr-492	1272	20	are	be	AUX
ftr-492	1272	21	contained	contain	VERB
ftr-492	1272	22	in	in	ADP
ftr-492	1272	23	the	the	DET
ftr-492	1272	24	governing	govern	VERB
ftr-492	1272	25	instrument	instrument	NOUN
ftr-492	1272	26	.	.	PUNCT
ftr-492	1273	1	however	however	ADV
ftr-492	1273	2	,	,	PUNCT
ftr-492	1273	3	unless	unless	SCONJ
ftr-492	1273	4	all	all	DET
ftr-492	1273	5	the	the	DET
ftr-492	1273	6	members	member	NOUN
ftr-492	1273	7	consent	consent	VERB
ftr-492	1273	8	to	to	ADP
ftr-492	1273	9	the	the	DET
ftr-492	1273	10	transfer	transfer	NOUN
ftr-492	1273	11	or	or	CCONJ
ftr-492	1273	12	the	the	DET
ftr-492	1273	13	governing	govern	VERB
ftr-492	1273	14	instrument	instrument	NOUN
ftr-492	1273	15	provides	provide	VERB
ftr-492	1273	16	otherwise,20	otherwise,20	NUM
ftr-492	1273	17	'	'	PUNCT
ftr-492	1273	18	the	the	DET
ftr-492	1273	19	assignee	assignee	NOUN
ftr-492	1273	20	stands	stand	VERB
ftr-492	1273	21	in	in	ADP
ftr-492	1273	22	essentially	essentially	ADV
ftr-492	1273	23	the	the	DET
ftr-492	1273	24	same	same	ADJ
ftr-492	1273	25	position	position	NOUN
ftr-492	1273	26	as	as	ADP
ftr-492	1273	27	the	the	DET
ftr-492	1273	28	unadmitted	unadmitted	ADJ
ftr-492	1273	29	assignee	assignee	NOUN
ftr-492	1273	30	of	of	ADP
ftr-492	1273	31	a	a	DET
ftr-492	1273	32	partnership	partnership	NOUN
ftr-492	1273	33	interest	interest	NOUN
ftr-492	1273	34	,	,	PUNCT
ftr-492	1273	35	with	with	ADP
ftr-492	1273	36	the	the	DET
ftr-492	1273	37	right	right	NOUN
ftr-492	1273	38	to	to	PART
ftr-492	1273	39	receive	receive	VERB
ftr-492	1273	40	distributions	distribution	NOUN
ftr-492	1273	41	from	from	ADP
ftr-492	1273	42	the	the	DET
ftr-492	1273	43	limited	limited	ADJ
ftr-492	1273	44	liability	liability	NOUN
ftr-492	1273	45	company	company	NOUN
ftr-492	1273	46	but	but	CCONJ
ftr-492	1273	47	no	no	DET
ftr-492	1273	48	right	right	NOUN
ftr-492	1273	49	to	to	PART
ftr-492	1273	50	participate	participate	VERB
ftr-492	1273	51	in	in	ADP
ftr-492	1273	52	management	management	NOUN
ftr-492	1273	53	.	.	PUNCT
ftr-492	1274	1	thus	thus	ADV
ftr-492	1274	2	,	,	PUNCT
ftr-492	1274	3	as	as	ADP
ftr-492	1274	4	in	in	ADP
ftr-492	1274	5	the	the	DET
ftr-492	1274	6	case	case	NOUN
ftr-492	1274	7	of	of	ADP
ftr-492	1274	8	an	an	DET
ftr-492	1274	9	ordinary	ordinary	ADJ
ftr-492	1274	10	partnership	partnership	NOUN
ftr-492	1274	11	,	,	PUNCT
ftr-492	1274	12	a	a	DET
ftr-492	1274	13	limited	limited	ADJ
ftr-492	1274	14	liability	liability	NOUN
ftr-492	1274	15	company	company	NOUN
ftr-492	1274	16	generally	generally	ADV
ftr-492	1274	17	should	should	AUX
ftr-492	1274	18	lack	lack	VERB
ftr-492	1274	19	free	free	ADJ
ftr-492	1274	20	transferability	transferability	NOUN
ftr-492	1274	21	,	,	PUNCT
ftr-492	1274	22	unless	unless	SCONJ
ftr-492	1274	23	there	there	PRON
ftr-492	1274	24	is	be	VERB
ftr-492	1274	25	no	no	DET
ftr-492	1274	26	consent	consent	NOUN
ftr-492	1274	27	requirement	requirement	NOUN
ftr-492	1274	28	(	(	PUNCT
ftr-492	1274	29	or	or	CCONJ
ftr-492	1274	30	only	only	ADV
ftr-492	1274	31	a	a	DET
ftr-492	1274	32	reasonable	reasonable	ADJ
ftr-492	1274	33	consent	consent	NOUN
ftr-492	1274	34	requirement	requirement	NOUN
ftr-492	1274	35	)	)	PUNCT
ftr-492	1274	36	for	for	ADP
ftr-492	1274	37	the	the	DET
ftr-492	1274	38	admission	admission	NOUN
ftr-492	1274	39	of	of	ADP
ftr-492	1274	40	assignees	assignee	NOUN
ftr-492	1274	41	.	.	PUNCT
ftr-492	1275	1	since	since	SCONJ
ftr-492	1275	2	the	the	DET
ftr-492	1275	3	paradigm	paradigm	NOUN
ftr-492	1275	4	case	case	NOUN
ftr-492	1275	5	involves	involve	VERB
ftr-492	1275	6	free	free	ADJ
ftr-492	1275	7	assignability	assignability	NOUN
ftr-492	1275	8	,	,	PUNCT
ftr-492	1275	9	the	the	DET
ftr-492	1275	10	distinction	distinction	NOUN
ftr-492	1275	11	between	between	ADP
ftr-492	1275	12	assignments	assignment	NOUN
ftr-492	1275	13	and	and	CCONJ
ftr-492	1275	14	substitutions	substitution	NOUN
ftr-492	1275	15	in	in	ADP
ftr-492	1275	16	regulations	regulation	NOUN
ftr-492	1275	17	section	section	NOUN
ftr-492	1275	18	301.7701	301.7701	NUM
ftr-492	1275	19	-	-	SYM
ftr-492	1275	20	2(e)(2)2	2(e)(2)2	NUM
ftr-492	1275	21	"	"	PUNCT
ftr-492	1275	22	is	be	AUX
ftr-492	1275	23	critical	critical	ADJ
ftr-492	1275	24	for	for	ADP
ftr-492	1275	25	limited	limited	ADJ
ftr-492	1275	26	liability	liability	NOUN
ftr-492	1275	27	companies	company	NOUN
ftr-492	1275	28	.	.	PUNCT
ftr-492	1276	1	however	however	ADV
ftr-492	1276	2	,	,	PUNCT
ftr-492	1276	3	the	the	DET
ftr-492	1276	4	service	service	NOUN
ftr-492	1276	5	has	have	AUX
ftr-492	1276	6	respected	respect	VERB
ftr-492	1276	7	that	that	DET
ftr-492	1276	8	distinction	distinction	NOUN
ftr-492	1276	9	in	in	ADP
ftr-492	1276	10	its	its	PRON
ftr-492	1276	11	three	three	NUM
ftr-492	1276	12	published	publish	VERB
ftr-492	1276	13	rulings	ruling	NOUN
ftr-492	1276	14	on	on	ADP
ftr-492	1276	15	limited	limited	ADJ
ftr-492	1276	16	liability	liability	NOUN
ftr-492	1276	17	companies.0	companies.0	ADJ
ftr-492	1276	18	3	3	NUM
ftr-492	1276	19	limited	limited	ADJ
ftr-492	1276	20	liability	liability	NOUN
ftr-492	1276	21	company	company	NOUN
ftr-492	1276	22	statutes	statute	NOUN
ftr-492	1276	23	vary	vary	VERB
ftr-492	1276	24	somewhat	somewhat	ADV
ftr-492	1276	25	as	as	SCONJ
ftr-492	1276	26	they	they	PRON
ftr-492	1276	27	relate	relate	VERB
ftr-492	1276	28	to	to	ADP
ftr-492	1276	29	centralized	centralized	ADJ
ftr-492	1276	30	management	management	NOUN
ftr-492	1276	31	.	.	PUNCT
ftr-492	1277	1	the	the	DET
ftr-492	1277	2	prevailing	prevail	VERB
ftr-492	1277	3	pattern	pattern	NOUN
ftr-492	1277	4	seems	seem	VERB
ftr-492	1277	5	to	to	PART
ftr-492	1277	6	be	be	AUX
ftr-492	1277	7	to	to	PART
ftr-492	1277	8	provide	provide	VERB
ftr-492	1277	9	that	that	SCONJ
ftr-492	1277	10	the	the	DET
ftr-492	1277	11	members	member	NOUN
ftr-492	1277	12	of	of	ADP
ftr-492	1277	13	a	a	DET
ftr-492	1277	14	limited	limited	ADJ
ftr-492	1277	15	liability	liability	NOUN
ftr-492	1277	16	company	company	NOUN
ftr-492	1277	17	may	may	AUX
ftr-492	1277	18	either	either	CCONJ
ftr-492	1277	19	delegate	delegate	VERB
ftr-492	1277	20	management	management	NOUN
ftr-492	1277	21	responsibilities	responsibility	NOUN
ftr-492	1277	22	to	to	ADP
ftr-492	1277	23	one	one	NUM
ftr-492	1277	24	or	or	CCONJ
ftr-492	1277	25	more	more	ADJ
ftr-492	1277	26	"	"	PUNCT
ftr-492	1277	27	managers	manager	NOUN
ftr-492	1277	28	"	"	PUNCT
ftr-492	1277	29	(	(	PUNCT
ftr-492	1277	30	which	which	PRON
ftr-492	1277	31	may	may	AUX
ftr-492	1277	32	be	be	AUX
ftr-492	1277	33	members	member	NOUN
ftr-492	1277	34	)	)	PUNCT
ftr-492	1277	35	that	that	PRON
ftr-492	1277	36	would	would	AUX
ftr-492	1277	37	function	function	VERB
ftr-492	1277	38	like	like	ADP
ftr-492	1277	39	the	the	DET
ftr-492	1277	40	general	general	ADJ
ftr-492	1277	41	partners	partner	NOUN
ftr-492	1277	42	of	of	ADP
ftr-492	1277	43	a	a	DET
ftr-492	1277	44	limited	limited	ADJ
ftr-492	1277	45	partnership	partnership	NOUN
ftr-492	1277	46	or	or	CCONJ
ftr-492	1277	47	they	they	PRON
ftr-492	1277	48	may	may	AUX
ftr-492	1277	49	retain	retain	VERB
ftr-492	1277	50	management	management	NOUN
ftr-492	1277	51	responsibilities	responsibility	NOUN
ftr-492	1277	52	for	for	ADP
ftr-492	1277	53	themselves	themselves	PRON
ftr-492	1277	54	,	,	PUNCT
ftr-492	1277	55	similar	similar	ADJ
ftr-492	1277	56	to	to	ADP
ftr-492	1277	57	the	the	DET
ftr-492	1277	58	general	general	ADJ
ftr-492	1277	59	partners	partner	NOUN
ftr-492	1277	60	in	in	ADP
ftr-492	1277	61	a	a	DET
ftr-492	1277	62	general	general	ADJ
ftr-492	1277	63	partnership	partnership	NOUN
ftr-492	1277	64	(	(	PUNCT
ftr-492	1277	65	"	"	PUNCT
ftr-492	1277	66	discretionary	discretionary	ADJ
ftr-492	1277	67	delegation	delegation	NOUN
ftr-492	1277	68	statutes	statute	NOUN
ftr-492	1277	69	"	"	PUNCT
ftr-492	1277	70	)	)	PUNCT
ftr-492	1277	71	.	.	PUNCT
ftr-492	1278	1	204	204	NUM
ftr-492	1278	2	199	199	NUM
ftr-492	1278	3	.	.	PUNCT
ftr-492	1279	1	see	see	VERB
ftr-492	1279	2	supra	supra	PROPN
ftr-492	1279	3	part	part	PROPN
ftr-492	1279	4	v(b)(4	v(b)(4	PROPN
ftr-492	1279	5	)	)	PUNCT
ftr-492	1279	6	(	(	PUNCT
ftr-492	1279	7	discussing	discuss	VERB
ftr-492	1279	8	reconstitution	reconstitution	NOUN
ftr-492	1279	9	provisions	provision	NOUN
ftr-492	1279	10	)	)	PUNCT
ftr-492	1279	11	.	.	PUNCT
ftr-492	1280	1	200	200	NUM
ftr-492	1280	2	.	.	X
ftr-492	1280	3	note	note	VERB
ftr-492	1280	4	that	that	SCONJ
ftr-492	1280	5	the	the	DET
ftr-492	1280	6	reconstitution	reconstitution	NOUN
ftr-492	1280	7	provisions	provision	NOUN
ftr-492	1280	8	for	for	ADP
ftr-492	1280	9	the	the	DET
ftr-492	1280	10	limited	limited	ADJ
ftr-492	1280	11	liability	liability	NOUN
ftr-492	1280	12	companies	company	NOUN
ftr-492	1280	13	at	at	ADP
ftr-492	1280	14	issue	issue	NOUN
ftr-492	1280	15	in	in	ADP
ftr-492	1280	16	each	each	PRON
ftr-492	1280	17	of	of	ADP
ftr-492	1280	18	the	the	DET
ftr-492	1280	19	three	three	NUM
ftr-492	1280	20	published	publish	VERB
ftr-492	1280	21	rulings	ruling	NOUN
ftr-492	1280	22	referred	refer	VERB
ftr-492	1280	23	to	to	ADP
ftr-492	1280	24	in	in	ADP
ftr-492	1280	25	note	note	NOUN
ftr-492	1280	26	197	197	NUM
ftr-492	1280	27	,	,	PUNCT
ftr-492	1280	28	supra	supra	NOUN
ftr-492	1280	29	,	,	PUNCT
ftr-492	1280	30	all	all	PRON
ftr-492	1280	31	required	require	VERB
ftr-492	1280	32	unanimous	unanimous	ADJ
ftr-492	1280	33	member	member	NOUN
ftr-492	1280	34	approval	approval	NOUN
ftr-492	1280	35	.	.	PUNCT
ftr-492	1281	1	see	see	VERB
ftr-492	1281	2	also	also	ADV
ftr-492	1281	3	priv	priv	VERB
ftr-492	1281	4	.	.	PUNCT
ftr-492	1282	1	ltr	ltr	PROPN
ftr-492	1282	2	.	.	PUNCT
ftr-492	1282	3	rul	rul	PROPN
ftr-492	1282	4	.	.	PUNCT
ftr-492	1283	1	9010027	9010027	NUM
ftr-492	1283	2	(	(	PUNCT
ftr-492	1283	3	dec	dec	PROPN
ftr-492	1283	4	.	.	PROPN
ftr-492	1283	5	7	7	NUM
ftr-492	1283	6	,	,	PUNCT
ftr-492	1283	7	1989	1989	NUM
ftr-492	1283	8	)	)	PUNCT
ftr-492	1283	9	(	(	PUNCT
ftr-492	1283	10	limited	limit	VERB
ftr-492	1283	11	liability	liability	NOUN
ftr-492	1283	12	company	company	NOUN
ftr-492	1283	13	determined	determine	VERB
ftr-492	1283	14	to	to	PART
ftr-492	1283	15	have	have	VERB
ftr-492	1283	16	continuity	continuity	NOUN
ftr-492	1283	17	of	of	ADP
ftr-492	1283	18	life	life	NOUN
ftr-492	1283	19	because	because	SCONJ
ftr-492	1283	20	of	of	ADP
ftr-492	1283	21	a	a	DET
ftr-492	1283	22	majority	majority	NOUN
ftr-492	1283	23	vote	vote	NOUN
ftr-492	1283	24	reconstitution	reconstitution	NOUN
ftr-492	1283	25	provision	provision	NOUN
ftr-492	1283	26	)	)	PUNCT
ftr-492	1283	27	.	.	PUNCT
ftr-492	1284	1	however	however	ADV
ftr-492	1284	2	,	,	PUNCT
ftr-492	1284	3	the	the	DET
ftr-492	1284	4	wave	wave	NOUN
ftr-492	1284	5	of	of	ADP
ftr-492	1284	6	the	the	DET
ftr-492	1284	7	future	future	NOUN
ftr-492	1284	8	may	may	AUX
ftr-492	1284	9	be	be	AUX
ftr-492	1284	10	represented	represent	VERB
ftr-492	1284	11	by	by	ADP
ftr-492	1284	12	a	a	DET
ftr-492	1284	13	very	very	ADV
ftr-492	1284	14	recent	recent	ADJ
ftr-492	1284	15	private	private	ADJ
ftr-492	1284	16	letter	letter	NOUN
ftr-492	1284	17	ruling	rule	VERB
ftr-492	1284	18	holding	hold	VERB
ftr-492	1284	19	that	that	SCONJ
ftr-492	1284	20	a	a	DET
ftr-492	1284	21	limited	limited	ADJ
ftr-492	1284	22	liability	liability	NOUN
ftr-492	1284	23	company	company	NOUN
ftr-492	1284	24	lacked	lack	VERB
ftr-492	1284	25	continuity	continuity	NOUN
ftr-492	1284	26	of	of	ADP
ftr-492	1284	27	life	life	NOUN
ftr-492	1284	28	where	where	SCONJ
ftr-492	1284	29	the	the	DET
ftr-492	1284	30	entity	entity	NOUN
ftr-492	1284	31	could	could	AUX
ftr-492	1284	32	be	be	AUX
ftr-492	1284	33	reconstituted	reconstitute	VERB
ftr-492	1284	34	by	by	ADP
ftr-492	1284	35	a	a	DET
ftr-492	1284	36	majority	majority	NOUN
ftr-492	1284	37	vote	vote	NOUN
ftr-492	1284	38	of	of	ADP
ftr-492	1284	39	its	its	PRON
ftr-492	1284	40	"	"	PUNCT
ftr-492	1284	41	managing	manage	VERB
ftr-492	1284	42	directors	director	NOUN
ftr-492	1284	43	"	"	PUNCT
ftr-492	1284	44	and	and	CCONJ
ftr-492	1284	45	a	a	DET
ftr-492	1284	46	majority	majority	NOUN
ftr-492	1284	47	in	in	ADP
ftr-492	1284	48	interest	interest	NOUN
ftr-492	1284	49	and	and	CCONJ
ftr-492	1284	50	number	number	NOUN
ftr-492	1284	51	of	of	ADP
ftr-492	1284	52	the	the	DET
ftr-492	1284	53	remaining	remain	VERB
ftr-492	1284	54	members	member	NOUN
ftr-492	1284	55	.	.	PUNCT
ftr-492	1285	1	priv	priv	NOUN
ftr-492	1285	2	.	.	PUNCT
ftr-492	1286	1	ltr	ltr	PROPN
ftr-492	1286	2	.	.	PUNCT
ftr-492	1286	3	rul	rul	PROPN
ftr-492	1286	4	.	.	PUNCT
ftr-492	1287	1	9308027	9308027	NUM
ftr-492	1287	2	(	(	PUNCT
ftr-492	1287	3	nov	nov	PROPN
ftr-492	1287	4	.	.	PROPN
ftr-492	1287	5	27	27	NUM
ftr-492	1287	6	,	,	PUNCT
ftr-492	1287	7	1992	1992	NUM
ftr-492	1287	8	)	)	PUNCT
ftr-492	1287	9	.	.	PUNCT
ftr-492	1288	1	201	201	NUM
ftr-492	1288	2	.	.	PUNCT
ftr-492	1289	1	see	see	VERB
ftr-492	1289	2	,	,	PUNCT
ftr-492	1289	3	e.g.	e.g.	ADV
ftr-492	1289	4	,	,	PUNCT
ftr-492	1289	5	del	del	PROPN
ftr-492	1289	6	.	.	PROPN
ftr-492	1289	7	code	code	PROPN
ftr-492	1289	8	ann	ann	PROPN
ftr-492	1289	9	.	.	PUNCT
ftr-492	1290	1	tit	tit	PROPN
ftr-492	1290	2	.	.	PROPN
ftr-492	1291	1	6	6	NUM
ftr-492	1291	2	,	,	PUNCT
ftr-492	1291	3	§	§	PROPN
ftr-492	1291	4	18	18	NUM
ftr-492	1291	5	-	-	SYM
ftr-492	1291	6	702	702	NUM
ftr-492	1291	7	(	(	PUNCT
ftr-492	1291	8	supp	supp	PROPN
ftr-492	1291	9	.	.	PUNCT
ftr-492	1291	10	1992	1992	NUM
ftr-492	1291	11	)	)	PUNCT
ftr-492	1291	12	;	;	PUNCT
ftr-492	1291	13	see	see	AUX
ftr-492	1291	14	also	also	ADV
ftr-492	1291	15	rev	rev	VERB
ftr-492	1291	16	.	.	PUNCT
ftr-492	1292	1	rul	rul	PROPN
ftr-492	1292	2	.	.	PROPN
ftr-492	1292	3	8876	8876	NUM
ftr-492	1292	4	(	(	PUNCT
ftr-492	1292	5	applying	apply	VERB
ftr-492	1292	6	a	a	DET
ftr-492	1292	7	similar	similar	ADJ
ftr-492	1292	8	provision	provision	NOUN
ftr-492	1292	9	of	of	ADP
ftr-492	1292	10	the	the	DET
ftr-492	1292	11	wyoming	wyoming	NOUN
ftr-492	1292	12	limited	limited	ADJ
ftr-492	1292	13	liability	liability	NOUN
ftr-492	1292	14	company	company	NOUN
ftr-492	1292	15	act	act	PROPN
ftr-492	1292	16	)	)	PUNCT
ftr-492	1292	17	.	.	PUNCT
ftr-492	1293	1	202	202	X
ftr-492	1293	2	.	.	PUNCT
ftr-492	1294	1	see	see	VERB
ftr-492	1294	2	supra	supra	PROPN
ftr-492	1294	3	part	part	PROPN
ftr-492	1294	4	iv(b)(3	iv(b)(3	NOUN
ftr-492	1294	5	)	)	PUNCT
ftr-492	1294	6	.	.	PUNCT
ftr-492	1295	1	203	203	NUM
ftr-492	1295	2	.	.	PUNCT
ftr-492	1296	1	see	see	VERB
ftr-492	1296	2	rev	rev	PROPN
ftr-492	1296	3	.	.	PROPN
ftr-492	1297	1	rul	rul	PROPN
ftr-492	1297	2	.	.	PUNCT
ftr-492	1298	1	88	88	NUM
ftr-492	1298	2	-	-	SYM
ftr-492	1298	3	76	76	NUM
ftr-492	1298	4	,	,	PUNCT
ftr-492	1298	5	1988	1988	NUM
ftr-492	1298	6	-	-	SYM
ftr-492	1298	7	2	2	NUM
ftr-492	1298	8	c.b	c.b	PROPN
ftr-492	1298	9	.	.	PROPN
ftr-492	1298	10	360	360	NUM
ftr-492	1298	11	(	(	PUNCT
ftr-492	1298	12	wyoming	wyoming	NOUN
ftr-492	1298	13	limited	limited	ADJ
ftr-492	1298	14	liability	liability	NOUN
ftr-492	1298	15	company	company	NOUN
ftr-492	1298	16	with	with	ADP
ftr-492	1298	17	freely	freely	ADV
ftr-492	1298	18	assignable	assignable	ADJ
ftr-492	1298	19	interests	interest	NOUN
ftr-492	1298	20	held	hold	VERB
ftr-492	1298	21	to	to	PART
ftr-492	1298	22	lack	lack	VERB
ftr-492	1298	23	free	free	ADJ
ftr-492	1298	24	transferability	transferability	NOUN
ftr-492	1298	25	because	because	SCONJ
ftr-492	1298	26	assignees	assignee	NOUN
ftr-492	1298	27	were	be	AUX
ftr-492	1298	28	not	not	PART
ftr-492	1298	29	admitted	admit	VERB
ftr-492	1298	30	without	without	ADP
ftr-492	1298	31	unanimous	unanimous	ADJ
ftr-492	1298	32	member	member	NOUN
ftr-492	1298	33	approval	approval	NOUN
ftr-492	1298	34	)	)	PUNCT
ftr-492	1298	35	;	;	PUNCT
ftr-492	1298	36	rev	rev	PROPN
ftr-492	1298	37	.	.	PROPN
ftr-492	1299	1	rul	rul	NOUN
ftr-492	1299	2	.	.	PUNCT
ftr-492	1300	1	93	93	NUM
ftr-492	1300	2	-	-	SYM
ftr-492	1300	3	6	6	NUM
ftr-492	1300	4	,	,	PUNCT
ftr-492	1300	5	1993	1993	NUM
ftr-492	1300	6	-	-	SYM
ftr-492	1300	7	3	3	NUM
ftr-492	1300	8	i.r.b	i.r.b	NOUN
ftr-492	1300	9	.	.	X
ftr-492	1300	10	8	8	NUM
ftr-492	1300	11	(	(	PUNCT
ftr-492	1300	12	jan	jan	PROPN
ftr-492	1300	13	.	.	PROPN
ftr-492	1300	14	19	19	NUM
ftr-492	1300	15	)	)	PUNCT
ftr-492	1300	16	(	(	PUNCT
ftr-492	1300	17	same	same	ADJ
ftr-492	1300	18	result	result	NOUN
ftr-492	1300	19	for	for	ADP
ftr-492	1300	20	a	a	DET
ftr-492	1300	21	colorado	colorado	NOUN
ftr-492	1300	22	limited	limit	VERB
ftr-492	1300	23	liability	liability	NOUN
ftr-492	1300	24	company	company	NOUN
ftr-492	1300	25	)	)	PUNCT
ftr-492	1300	26	;	;	PUNCT
ftr-492	1300	27	rev	rev	PROPN
ftr-492	1300	28	.	.	PROPN
ftr-492	1301	1	rul	rul	NOUN
ftr-492	1301	2	.	.	PUNCT
ftr-492	1302	1	93	93	NUM
ftr-492	1302	2	-	-	SYM
ftr-492	1302	3	5	5	NUM
ftr-492	1302	4	,	,	PUNCT
ftr-492	1302	5	1993	1993	NUM
ftr-492	1302	6	-	-	SYM
ftr-492	1302	7	3	3	NUM
ftr-492	1302	8	i.r.b	i.r.b	NOUN
ftr-492	1302	9	.	.	PROPN
ftr-492	1302	10	6	6	NUM
ftr-492	1302	11	(	(	PUNCT
ftr-492	1302	12	jan	jan	PROPN
ftr-492	1302	13	.	.	PROPN
ftr-492	1302	14	19	19	NUM
ftr-492	1302	15	)	)	PUNCT
ftr-492	1302	16	(	(	PUNCT
ftr-492	1302	17	same	same	ADJ
ftr-492	1302	18	result	result	NOUN
ftr-492	1302	19	for	for	ADP
ftr-492	1302	20	a	a	DET
ftr-492	1302	21	virginia	virginia	PROPN
ftr-492	1302	22	limited	limited	ADJ
ftr-492	1302	23	liability	liability	NOUN
ftr-492	1302	24	company	company	NOUN
ftr-492	1302	25	)	)	PUNCT
ftr-492	1302	26	.	.	PUNCT
ftr-492	1303	1	204	204	NUM
ftr-492	1303	2	.	.	PUNCT
ftr-492	1304	1	see	see	VERB
ftr-492	1304	2	,	,	PUNCT
ftr-492	1304	3	e.g.	e.g.	ADV
ftr-492	1304	4	,	,	PUNCT
ftr-492	1304	5	del	del	PROPN
ftr-492	1304	6	.	.	PROPN
ftr-492	1304	7	code	code	PROPN
ftr-492	1304	8	ann	ann	PROPN
ftr-492	1304	9	.	.	PUNCT
ftr-492	1305	1	tit	tit	PROPN
ftr-492	1305	2	.	.	PROPN
ftr-492	1306	1	6	6	NUM
ftr-492	1306	2	,	,	PUNCT
ftr-492	1306	3	§	§	PROPN
ftr-492	1306	4	18	18	NUM
ftr-492	1306	5	-	-	SYM
ftr-492	1306	6	402	402	NUM
ftr-492	1306	7	(	(	PUNCT
ftr-492	1306	8	supp	supp	PROPN
ftr-492	1306	9	.	.	PUNCT
ftr-492	1306	10	1992	1992	NUM
ftr-492	1306	11	)	)	PUNCT
ftr-492	1306	12	;	;	PUNCT
ftr-492	1306	13	rev	rev	PROPN
ftr-492	1306	14	.	.	PROPN
ftr-492	1307	1	rul	rul	PROPN
ftr-492	1307	2	.	.	PUNCT
ftr-492	1308	1	88	88	NUM
ftr-492	1308	2	-	-	SYM
ftr-492	1308	3	76	76	NUM
ftr-492	1308	4	,	,	PUNCT
ftr-492	1308	5	1988[vol	1988[vol	NUM
ftr-492	1308	6	,	,	PUNCT
ftr-492	1308	7	1:4	1:4	NUM
ftr-492	1308	8	lingering	linger	VERB
ftr-492	1308	9	partnership	partnership	NOUN
ftr-492	1308	10	classification	classification	NOUN
ftr-492	1308	11	issues	issue	NOUN
ftr-492	1309	1	certain	certain	ADJ
ftr-492	1309	2	other	other	ADJ
ftr-492	1309	3	statutes	statute	NOUN
ftr-492	1309	4	,	,	PUNCT
ftr-492	1309	5	however	however	ADV
ftr-492	1309	6	,	,	PUNCT
ftr-492	1309	7	contemplate	contemplate	NOUN
ftr-492	1309	8	management	management	NOUN
ftr-492	1309	9	solely	solely	ADV
ftr-492	1309	10	by	by	ADP
ftr-492	1309	11	designated	designate	VERB
ftr-492	1309	12	managers	manager	NOUN
ftr-492	1309	13	,	,	PUNCT
ftr-492	1309	14	which	which	PRON
ftr-492	1309	15	may	may	AUX
ftr-492	1309	16	be	be	AUX
ftr-492	1309	17	members	member	NOUN
ftr-492	1309	18	(	(	PUNCT
ftr-492	1309	19	"	"	PUNCT
ftr-492	1309	20	mandatory	mandatory	ADJ
ftr-492	1309	21	delegation	delegation	NOUN
ftr-492	1309	22	statutes	statute	NOUN
ftr-492	1309	23	"	"	PUNCT
ftr-492	1309	24	)	)	PUNCT
ftr-492	1309	25	.	.	PUNCT
ftr-492	1310	1	-o	-o	X
ftr-492	1310	2	at	at	ADP
ftr-492	1310	3	first	first	ADJ
ftr-492	1310	4	blush	blush	NOUN
ftr-492	1310	5	,	,	PUNCT
ftr-492	1310	6	one	one	PRON
ftr-492	1310	7	might	might	AUX
ftr-492	1310	8	be	be	AUX
ftr-492	1310	9	tempted	tempt	VERB
ftr-492	1310	10	to	to	PART
ftr-492	1310	11	conclude	conclude	VERB
ftr-492	1310	12	by	by	ADP
ftr-492	1310	13	analogy	analogy	NOUN
ftr-492	1310	14	to	to	ADP
ftr-492	1310	15	the	the	DET
ftr-492	1310	16	result	result	NOUN
ftr-492	1310	17	under	under	ADP
ftr-492	1310	18	regulations	regulation	NOUN
ftr-492	1310	19	section	section	NOUN
ftr-492	1310	20	301.7701	301.7701	NUM
ftr-492	1310	21	-	-	SYM
ftr-492	1310	22	2(c	2(c	NUM
ftr-492	1310	23	)	)	PUNCT
ftr-492	1310	24	in	in	ADP
ftr-492	1310	25	the	the	DET
ftr-492	1310	26	plain	plain	ADJ
ftr-492	1310	27	vanilla	vanilla	NOUN
ftr-492	1310	28	partnership	partnership	NOUN
ftr-492	1310	29	context2	context2	NOUN
ftr-492	1310	30	°	°	ADP
ftr-492	1310	31	that	that	SCONJ
ftr-492	1310	32	the	the	DET
ftr-492	1310	33	centralized	centralized	ADJ
ftr-492	1310	34	management	management	NOUN
ftr-492	1310	35	issue	issue	NOUN
ftr-492	1310	36	for	for	ADP
ftr-492	1310	37	a	a	DET
ftr-492	1310	38	limited	limited	ADJ
ftr-492	1310	39	liability	liability	NOUN
ftr-492	1310	40	company	company	NOUN
ftr-492	1310	41	organized	organize	VERB
ftr-492	1310	42	under	under	ADP
ftr-492	1310	43	either	either	DET
ftr-492	1310	44	type	type	NOUN
ftr-492	1310	45	of	of	ADP
ftr-492	1310	46	statute	statute	NOUN
ftr-492	1310	47	would	would	AUX
ftr-492	1310	48	turn	turn	VERB
ftr-492	1310	49	on	on	ADP
ftr-492	1310	50	whether	whether	SCONJ
ftr-492	1310	51	the	the	DET
ftr-492	1310	52	persons	person	NOUN
ftr-492	1310	53	that	that	PRON
ftr-492	1310	54	manage	manage	VERB
ftr-492	1310	55	the	the	DET
ftr-492	1310	56	business	business	NOUN
ftr-492	1310	57	have	have	AUX
ftr-492	1310	58	a	a	DET
ftr-492	1310	59	meaningful	meaningful	ADJ
ftr-492	1310	60	proprietary	proprietary	ADJ
ftr-492	1310	61	interest	interest	NOUN
ftr-492	1310	62	,	,	PUNCT
ftr-492	1310	63	regardless	regardless	ADV
ftr-492	1310	64	of	of	ADP
ftr-492	1310	65	whether	whether	SCONJ
ftr-492	1310	66	they	they	PRON
ftr-492	1310	67	manage	manage	VERB
ftr-492	1310	68	in	in	ADP
ftr-492	1310	69	the	the	DET
ftr-492	1310	70	capacity	capacity	NOUN
ftr-492	1310	71	as	as	ADP
ftr-492	1310	72	designated	designate	VERB
ftr-492	1310	73	managers	manager	NOUN
ftr-492	1310	74	or	or	CCONJ
ftr-492	1310	75	in	in	ADP
ftr-492	1310	76	the	the	DET
ftr-492	1310	77	capacity	capacity	NOUN
ftr-492	1310	78	as	as	ADP
ftr-492	1310	79	members	member	NOUN
ftr-492	1310	80	.	.	PUNCT
ftr-492	1311	1	however	however	ADV
ftr-492	1311	2	,	,	PUNCT
ftr-492	1311	3	the	the	DET
ftr-492	1311	4	service	service	NOUN
ftr-492	1311	5	has	have	AUX
ftr-492	1311	6	made	make	VERB
ftr-492	1311	7	two	two	NUM
ftr-492	1311	8	important	important	ADJ
ftr-492	1311	9	distinctions	distinction	NOUN
ftr-492	1311	10	in	in	ADP
ftr-492	1311	11	analyzing	analyze	VERB
ftr-492	1311	12	the	the	DET
ftr-492	1311	13	centralized	centralized	ADJ
ftr-492	1311	14	management	management	NOUN
ftr-492	1311	15	issue	issue	NOUN
ftr-492	1311	16	in	in	ADP
ftr-492	1311	17	the	the	DET
ftr-492	1311	18	limited	limited	ADJ
ftr-492	1311	19	liability	liability	NOUN
ftr-492	1311	20	company	company	NOUN
ftr-492	1311	21	context	context	NOUN
ftr-492	1311	22	in	in	ADP
ftr-492	1311	23	two	two	NUM
ftr-492	1311	24	recent	recent	ADJ
ftr-492	1311	25	published	publish	VERB
ftr-492	1311	26	rulings	ruling	NOUN
ftr-492	1311	27	.	.	PUNCT
ftr-492	1312	1	t	t	PROPN
ftr-492	1312	2	.	.	PUNCT
ftr-492	1313	1	first	first	ADV
ftr-492	1313	2	,	,	PUNCT
ftr-492	1313	3	in	in	ADP
ftr-492	1313	4	revenue	revenue	NOUN
ftr-492	1313	5	ruling	rule	VERB
ftr-492	1313	6	93	93	NUM
ftr-492	1313	7	-	-	NOUN
ftr-492	1313	8	62s	62s	NUM
ftr-492	1313	9	the	the	DET
ftr-492	1313	10	service	service	NOUN
ftr-492	1313	11	expressly	expressly	ADV
ftr-492	1313	12	indicated	indicate	VERB
ftr-492	1313	13	that	that	SCONJ
ftr-492	1313	14	centralized	centralized	ADJ
ftr-492	1313	15	management	management	NOUN
ftr-492	1313	16	always	always	ADV
ftr-492	1313	17	will	will	AUX
ftr-492	1313	18	be	be	AUX
ftr-492	1313	19	present	present	ADJ
ftr-492	1313	20	with	with	ADP
ftr-492	1313	21	a	a	DET
ftr-492	1313	22	limited	limited	ADJ
ftr-492	1313	23	liability	liability	NOUN
ftr-492	1313	24	company	company	NOUN
ftr-492	1313	25	unless	unless	SCONJ
ftr-492	1313	26	the	the	DET
ftr-492	1313	27	limited	limited	ADJ
ftr-492	1313	28	liability	liability	NOUN
ftr-492	1313	29	company	company	NOUN
ftr-492	1313	30	is	be	AUX
ftr-492	1313	31	organized	organize	VERB
ftr-492	1313	32	under	under	ADP
ftr-492	1313	33	a	a	DET
ftr-492	1313	34	discretionary	discretionary	ADJ
ftr-492	1313	35	delegation	delegation	NOUN
ftr-492	1313	36	statute	statute	NOUN
ftr-492	1313	37	aui	aui	PROPN
ftr-492	1313	38	the	the	DET
ftr-492	1313	39	articles	article	NOUN
ftr-492	1313	40	of	of	ADP
ftr-492	1313	41	organization	organization	NOUN
ftr-492	1313	42	for	for	ADP
ftr-492	1313	43	the	the	DET
ftr-492	1313	44	limited	limited	ADJ
ftr-492	1313	45	liability	liability	NOUN
ftr-492	1313	46	company	company	NOUN
ftr-492	1313	47	do	do	AUX
ftr-492	1313	48	not	not	PART
ftr-492	1313	49	delegate	delegate	VERB
ftr-492	1313	50	management	management	NOUN
ftr-492	1313	51	authority	authority	NOUN
ftr-492	1313	52	to	to	ADP
ftr-492	1313	53	managers	manager	NOUN
ftr-492	1313	54	(	(	PUNCT
ftr-492	1313	55	even	even	ADV
ftr-492	1313	56	if	if	SCONJ
ftr-492	1313	57	such	such	ADJ
ftr-492	1313	58	managers	manager	NOUN
ftr-492	1313	59	are	be	AUX
ftr-492	1313	60	members	member	NOUN
ftr-492	1313	61	)	)	PUNCT
ftr-492	1313	62	.	.	PUNCT
ftr-492	1314	1	revenue	revenue	NOUN
ftr-492	1314	2	ruling	rule	VERB
ftr-492	1314	3	93	93	NUM
ftr-492	1314	4	-	-	SYM
ftr-492	1314	5	6	6	NUM
ftr-492	1314	6	involved	involve	VERB
ftr-492	1314	7	a	a	DET
ftr-492	1314	8	colorado	colorado	NOUN
ftr-492	1314	9	limited	limit	VERB
ftr-492	1314	10	liability	liability	NOUN
ftr-492	1314	11	company	company	NOUN
ftr-492	1314	12	with	with	ADP
ftr-492	1314	13	five	five	NUM
ftr-492	1314	14	members	member	NOUN
ftr-492	1314	15	.	.	PUNCT
ftr-492	1315	1	the	the	DET
ftr-492	1315	2	colorado	colorado	PROPN
ftr-492	1315	3	statute	statute	PROPN
ftr-492	1315	4	is	be	AUX
ftr-492	1315	5	a	a	DET
ftr-492	1315	6	mandatory	mandatory	ADJ
ftr-492	1315	7	delegation	delegation	NOUN
ftr-492	1315	8	statute,2	statute,2	ADJ
ftr-492	1315	9	and	and	CCONJ
ftr-492	1315	10	the	the	DET
ftr-492	1315	11	limited	limited	ADJ
ftr-492	1315	12	liability	liability	NOUN
ftr-492	1315	13	company	company	NOUN
ftr-492	1315	14	at	at	ADP
ftr-492	1315	15	issue	issue	NOUN
ftr-492	1315	16	chose	choose	VERB
ftr-492	1315	17	all	all	DET
ftr-492	1315	18	five	five	NUM
ftr-492	1315	19	of	of	ADP
ftr-492	1315	20	its	its	PRON
ftr-492	1315	21	members	member	NOUN
ftr-492	1315	22	to	to	PART
ftr-492	1315	23	be	be	AUX
ftr-492	1315	24	its	its	PRON
ftr-492	1315	25	managers	manager	NOUN
ftr-492	1315	26	.	.	PUNCT
ftr-492	1316	1	although	although	SCONJ
ftr-492	1316	2	the	the	DET
ftr-492	1316	3	managers	manager	NOUN
ftr-492	1316	4	obviously	obviously	ADV
ftr-492	1316	5	had	have	VERB
ftr-492	1316	6	a	a	DET
ftr-492	1316	7	meaningful	meaningful	ADJ
ftr-492	1316	8	proprietary	proprietary	ADJ
ftr-492	1316	9	interest	interest	NOUN
ftr-492	1316	10	in	in	ADP
ftr-492	1316	11	the	the	DET
ftr-492	1316	12	limited	limited	ADJ
ftr-492	1316	13	liability	liability	NOUN
ftr-492	1316	14	company	company	NOUN
ftr-492	1316	15	,	,	PUNCT
ftr-492	1316	16	the	the	DET
ftr-492	1316	17	service	service	NOUN
ftr-492	1316	18	held	hold	VERB
ftr-492	1316	19	that	that	SCONJ
ftr-492	1316	20	the	the	DET
ftr-492	1316	21	limited	limited	ADJ
ftr-492	1316	22	liability	liability	NOUN
ftr-492	1316	23	company	company	NOUN
ftr-492	1316	24	had	have	VERB
ftr-492	1316	25	centralized	centralize	VERB
ftr-492	1316	26	management	management	NOUN
ftr-492	1316	27	because	because	SCONJ
ftr-492	1316	28	the	the	DET
ftr-492	1316	29	members	member	NOUN
ftr-492	1316	30	did	do	AUX
ftr-492	1316	31	not	not	PART
ftr-492	1316	32	have	have	VERB
ftr-492	1316	33	any	any	DET
ftr-492	1316	34	authority	authority	NOUN
ftr-492	1316	35	under	under	ADP
ftr-492	1316	36	the	the	DET
ftr-492	1316	37	statute	statute	NOUN
ftr-492	1316	38	to	to	PART
ftr-492	1316	39	manage	manage	VERB
ftr-492	1316	40	in	in	ADP
ftr-492	1316	41	their	their	PRON
ftr-492	1316	42	capacities	capacity	NOUN
ftr-492	1316	43	as	as	ADP
ftr-492	1316	44	members	member	NOUN
ftr-492	1316	45	and	and	CCONJ
ftr-492	1316	46	,	,	PUNCT
ftr-492	1316	47	therefore	therefore	ADV
ftr-492	1316	48	,	,	PUNCT
ftr-492	1316	49	they	they	PRON
ftr-492	1316	50	were	be	AUX
ftr-492	1316	51	managing	manage	VERB
ftr-492	1316	52	in	in	ADP
ftr-492	1316	53	their	their	PRON
ftr-492	1316	54	capacities	capacity	NOUN
ftr-492	1316	55	as	as	ADP
ftr-492	1316	56	managers	manager	NOUN
ftr-492	1316	57	,	,	PUNCT
ftr-492	1316	58	which	which	PRON
ftr-492	1316	59	the	the	DET
ftr-492	1316	60	service	service	NOUN
ftr-492	1316	61	presumably	presumably	ADV
ftr-492	1316	62	viewed	view	VERB
ftr-492	1316	63	as	as	ADP
ftr-492	1316	64	a	a	DET
ftr-492	1316	65	representative	representative	ADJ
ftr-492	1316	66	capacity	capacity	NOUN
ftr-492	1316	67	akin	akin	ADJ
ftr-492	1316	68	to	to	ADP
ftr-492	1316	69	a	a	DET
ftr-492	1316	70	board	board	NOUN
ftr-492	1316	71	of	of	ADP
ftr-492	1316	72	directors	director	NOUN
ftr-492	1316	73	.	.	PUNCT
ftr-492	1317	1	thus	thus	ADV
ftr-492	1317	2	,	,	PUNCT
ftr-492	1317	3	the	the	DET
ftr-492	1317	4	service	service	NOUN
ftr-492	1317	5	's	's	PART
ftr-492	1317	6	position	position	NOUN
ftr-492	1317	7	seems	seem	VERB
ftr-492	1317	8	to	to	PART
ftr-492	1317	9	be	be	AUX
ftr-492	1317	10	that	that	SCONJ
ftr-492	1317	11	limited	limited	ADJ
ftr-492	1317	12	liability	liability	NOUN
ftr-492	1317	13	companies	company	NOUN
ftr-492	1317	14	organized	organize	VERB
ftr-492	1317	15	under	under	ADP
ftr-492	1317	16	mandatory	mandatory	ADJ
ftr-492	1317	17	delegation	delegation	NOUN
ftr-492	1317	18	statutes	statute	NOUN
ftr-492	1317	19	like	like	ADP
ftr-492	1317	20	the	the	DET
ftr-492	1317	21	colorado	colorado	PROPN
ftr-492	1317	22	statute	statute	NOUN
ftr-492	1317	23	have	have	VERB
ftr-492	1317	24	statutory	statutory	ADJ
ftr-492	1317	25	centralized	centralize	VERB
ftr-492	1317	26	management	management	NOUN
ftr-492	1317	27	and	and	CCONJ
ftr-492	1317	28	,	,	PUNCT
ftr-492	1317	29	presumably	presumably	ADV
ftr-492	1317	30	,	,	PUNCT
ftr-492	1317	31	that	that	SCONJ
ftr-492	1317	32	limited	limited	ADJ
ftr-492	1317	33	liability	liability	NOUN
ftr-492	1317	34	companies	company	NOUN
ftr-492	1317	35	organized	organize	VERB
ftr-492	1317	36	under	under	ADP
ftr-492	1317	37	discretionary	discretionary	ADJ
ftr-492	1317	38	delegation	delegation	NOUN
ftr-492	1317	39	statutes	statute	NOUN
ftr-492	1317	40	will	will	AUX
ftr-492	1317	41	be	be	AUX
ftr-492	1317	42	deemed	deem	VERB
ftr-492	1317	43	to	to	PART
ftr-492	1317	44	have	have	VERB
ftr-492	1317	45	centralized	centralized	ADJ
ftr-492	1317	46	management	management	NOUN
ftr-492	1317	47	if	if	SCONJ
ftr-492	1317	48	the	the	DET
ftr-492	1317	49	2	2	NUM
ftr-492	1317	50	c.b	c.b	PROPN
ftr-492	1317	51	.	.	PROPN
ftr-492	1317	52	360	360	NUM
ftr-492	1317	53	(	(	PUNCT
ftr-492	1317	54	management	management	NOUN
ftr-492	1317	55	of	of	ADP
ftr-492	1317	56	a	a	DET
ftr-492	1317	57	limited	limited	ADJ
ftr-492	1317	58	liability	liability	NOUN
ftr-492	1317	59	company	company	NOUN
ftr-492	1317	60	by	by	ADP
ftr-492	1317	61	three	three	NUM
ftr-492	1317	62	of	of	ADP
ftr-492	1317	63	twenty	twenty	NUM
ftr-492	1317	64	-	-	PUNCT
ftr-492	1317	65	five	five	NUM
ftr-492	1317	66	members	member	NOUN
ftr-492	1317	67	resulted	result	VERB
ftr-492	1317	68	in	in	ADP
ftr-492	1317	69	centralized	centralized	ADJ
ftr-492	1317	70	management	management	NOUN
ftr-492	1317	71	)	)	PUNCT
ftr-492	1317	72	.	.	PUNCT
ftr-492	1318	1	205	205	NUM
ftr-492	1318	2	.	.	PUNCT
ftr-492	1319	1	see	see	VERB
ftr-492	1319	2	,	,	PUNCT
ftr-492	1319	3	e.g.	e.g.	ADV
ftr-492	1319	4	,	,	PUNCT
ftr-492	1319	5	colo	colo	PROPN
ftr-492	1319	6	.	.	PUNCT
ftr-492	1320	1	rev	rev	PROPN
ftr-492	1320	2	.	.	PROPN
ftr-492	1320	3	stat	stat	PROPN
ftr-492	1320	4	.	.	PUNCT
ftr-492	1321	1	§	§	PROPN
ftr-492	1321	2	7	7	NUM
ftr-492	1321	3	-	-	SYM
ftr-492	1321	4	80	80	NUM
ftr-492	1321	5	-	-	PUNCT
ftr-492	1321	6	401(1	401(1	NUM
ftr-492	1321	7	)	)	PUNCT
ftr-492	1321	8	(	(	PUNCT
ftr-492	1321	9	1992	1992	NUM
ftr-492	1321	10	)	)	PUNCT
ftr-492	1321	11	,	,	PUNCT
ftr-492	1321	12	which	which	PRON
ftr-492	1321	13	was	be	AUX
ftr-492	1321	14	the	the	DET
ftr-492	1321	15	statute	statute	NOUN
ftr-492	1321	16	at	at	ADP
ftr-492	1321	17	issue	issue	NOUN
ftr-492	1321	18	in	in	ADP
ftr-492	1321	19	revenue	revenue	NOUN
ftr-492	1321	20	ruling	rule	VERB
ftr-492	1321	21	93	93	NUM
ftr-492	1321	22	-	-	SYM
ftr-492	1321	23	6	6	NUM
ftr-492	1321	24	,	,	PUNCT
ftr-492	1321	25	1993	1993	NUM
ftr-492	1321	26	-	-	SYM
ftr-492	1321	27	3	3	NUM
ftr-492	1321	28	i.r.b	i.r.b	NOUN
ftr-492	1321	29	.	.	X
ftr-492	1321	30	8	8	NUM
ftr-492	1321	31	(	(	PUNCT
ftr-492	1321	32	jan	jan	PROPN
ftr-492	1321	33	.	.	PROPN
ftr-492	1321	34	19	19	NUM
ftr-492	1321	35	)	)	PUNCT
ftr-492	1321	36	,	,	PUNCT
ftr-492	1321	37	as	as	SCONJ
ftr-492	1321	38	discussed	discuss	VERB
ftr-492	1321	39	in	in	ADP
ftr-492	1321	40	the	the	DET
ftr-492	1321	41	following	follow	VERB
ftr-492	1321	42	paragraphs	paragraph	NOUN
ftr-492	1321	43	in	in	ADP
ftr-492	1321	44	the	the	DET
ftr-492	1321	45	text	text	NOUN
ftr-492	1321	46	.	.	PUNCT
ftr-492	1322	1	206	206	NUM
ftr-492	1322	2	.	.	PUNCT
ftr-492	1323	1	see	see	VERB
ftr-492	1323	2	discussion	discussion	NOUN
ftr-492	1323	3	supra	supra	PROPN
ftr-492	1323	4	part	part	PROPN
ftr-492	1323	5	vi	vi	PROPN
ftr-492	1323	6	.	.	PROPN
ftr-492	1323	7	207	207	NUM
ftr-492	1323	8	.	.	PUNCT
ftr-492	1324	1	curiously	curiously	ADV
ftr-492	1324	2	,	,	PUNCT
ftr-492	1324	3	the	the	DET
ftr-492	1324	4	service	service	NOUN
ftr-492	1324	5	's	's	PART
ftr-492	1324	6	private	private	ADJ
ftr-492	1324	7	letter	letter	NOUN
ftr-492	1324	8	rulings	ruling	NOUN
ftr-492	1324	9	regarding	regard	VERB
ftr-492	1324	10	limited	limited	ADJ
ftr-492	1324	11	liability	liability	NOUN
ftr-492	1324	12	companies	company	NOUN
ftr-492	1324	13	generally	generally	ADV
ftr-492	1324	14	do	do	AUX
ftr-492	1324	15	not	not	PART
ftr-492	1324	16	analyze	analyze	VERB
ftr-492	1324	17	the	the	DET
ftr-492	1324	18	centralized	centralized	ADJ
ftr-492	1324	19	management	management	NOUN
ftr-492	1324	20	issue	issue	NOUN
ftr-492	1324	21	.	.	PUNCT
ftr-492	1325	1	the	the	DET
ftr-492	1325	2	one	one	NUM
ftr-492	1325	3	exception	exception	NOUN
ftr-492	1325	4	is	be	AUX
ftr-492	1325	5	private	private	ADJ
ftr-492	1325	6	letter	letter	NOUN
ftr-492	1325	7	ruling	rule	VERB
ftr-492	1325	8	9010027	9010027	NUM
ftr-492	1325	9	(	(	PUNCT
ftr-492	1325	10	dec	dec	PROPN
ftr-492	1325	11	.	.	PROPN
ftr-492	1325	12	7	7	NUM
ftr-492	1325	13	,	,	PUNCT
ftr-492	1325	14	1989	1989	NUM
ftr-492	1325	15	)	)	PUNCT
ftr-492	1325	16	,	,	PUNCT
ftr-492	1325	17	in	in	ADP
ftr-492	1325	18	which	which	PRON
ftr-492	1325	19	a	a	DET
ftr-492	1325	20	limited	limited	ADJ
ftr-492	1325	21	liability	liability	NOUN
ftr-492	1325	22	company	company	NOUN
ftr-492	1325	23	organized	organize	VERB
ftr-492	1325	24	under	under	ADP
ftr-492	1325	25	a	a	DET
ftr-492	1325	26	discretionary	discretionary	ADJ
ftr-492	1325	27	delegation	delegation	NOUN
ftr-492	1325	28	statute	statute	NOUN
ftr-492	1325	29	that	that	PRON
ftr-492	1325	30	was	be	AUX
ftr-492	1325	31	managed	manage	VERB
ftr-492	1325	32	by	by	ADP
ftr-492	1325	33	all	all	DET
ftr-492	1325	34	its	its	PRON
ftr-492	1325	35	members	member	NOUN
ftr-492	1325	36	in	in	ADP
ftr-492	1325	37	their	their	PRON
ftr-492	1325	38	capacity	capacity	NOUN
ftr-492	1325	39	as	as	SCONJ
ftr-492	1325	40	such	such	ADJ
ftr-492	1325	41	was	be	AUX
ftr-492	1325	42	held	hold	VERB
ftr-492	1325	43	to	to	PART
ftr-492	1325	44	lack	lack	VERB
ftr-492	1325	45	centralized	centralized	ADJ
ftr-492	1325	46	management	management	NOUN
ftr-492	1325	47	,	,	PUNCT
ftr-492	1325	48	although	although	SCONJ
ftr-492	1325	49	the	the	DET
ftr-492	1325	50	distinctions	distinction	NOUN
ftr-492	1325	51	described	describe	VERB
ftr-492	1325	52	in	in	ADP
ftr-492	1325	53	the	the	DET
ftr-492	1325	54	text	text	NOUN
ftr-492	1325	55	below	below	ADV
ftr-492	1325	56	were	be	AUX
ftr-492	1325	57	not	not	PART
ftr-492	1325	58	discussed	discuss	VERB
ftr-492	1325	59	.	.	PUNCT
ftr-492	1326	1	208	208	NUM
ftr-492	1326	2	.	.	X
ftr-492	1326	3	1993	1993	NUM
ftr-492	1326	4	-	-	SYM
ftr-492	1326	5	3	3	NUM
ftr-492	1326	6	i.r.b	i.r.b	NOUN
ftr-492	1326	7	.	.	X
ftr-492	1326	8	8	8	NUM
ftr-492	1326	9	(	(	PUNCT
ftr-492	1326	10	jan	jan	PROPN
ftr-492	1326	11	.	.	PROPN
ftr-492	1326	12	19	19	NUM
ftr-492	1326	13	)	)	PUNCT
ftr-492	1326	14	.	.	PUNCT
ftr-492	1327	1	209	209	NUM
ftr-492	1327	2	.	.	PUNCT
ftr-492	1328	1	see	see	VERB
ftr-492	1328	2	supra	supra	PROPN
ftr-492	1328	3	note	note	PROPN
ftr-492	1328	4	205	205	NUM
ftr-492	1328	5	and	and	CCONJ
ftr-492	1328	6	accompanying	accompany	VERB
ftr-492	1328	7	text	text	NOUN
ftr-492	1328	8	.	.	PUNCT
ftr-492	1329	1	19931	19931	NUM
ftr-492	1329	2	florida	florida	PROPN
ftr-492	1329	3	tax	tax	NOUN
ftr-492	1329	4	review	review	NOUN
ftr-492	1329	5	delegation	delegation	NOUN
ftr-492	1329	6	option	option	NOUN
ftr-492	1329	7	is	be	AUX
ftr-492	1329	8	chosen	choose	VERB
ftr-492	1329	9	,	,	PUNCT
ftr-492	1329	10	even	even	ADV
ftr-492	1329	11	if	if	SCONJ
ftr-492	1329	12	all	all	DET
ftr-492	1329	13	the	the	DET
ftr-492	1329	14	members	member	NOUN
ftr-492	1329	15	are	be	AUX
ftr-492	1329	16	designated	designate	VERB
ftr-492	1329	17	as	as	ADP
ftr-492	1329	18	managers	manager	NOUN
ftr-492	1329	19	.	.	PUNCT
ftr-492	1330	1	2	2	NUM
ftr-492	1330	2	10	10	NUM
ftr-492	1330	3	a	a	DET
ftr-492	1330	4	second	second	ADJ
ftr-492	1330	5	centralized	centralize	VERB
ftr-492	1330	6	management	management	NOUN
ftr-492	1330	7	distinction	distinction	NOUN
ftr-492	1330	8	for	for	ADP
ftr-492	1330	9	limited	limited	ADJ
ftr-492	1330	10	liability	liability	NOUN
ftr-492	1330	11	companies	company	NOUN
ftr-492	1330	12	that	that	PRON
ftr-492	1330	13	seems	seem	VERB
ftr-492	1330	14	to	to	PART
ftr-492	1330	15	have	have	AUX
ftr-492	1330	16	been	be	AUX
ftr-492	1330	17	drawn	draw	VERB
ftr-492	1330	18	by	by	ADP
ftr-492	1330	19	the	the	DET
ftr-492	1330	20	service	service	NOUN
ftr-492	1330	21	is	be	AUX
ftr-492	1330	22	that	that	SCONJ
ftr-492	1330	23	limited	limited	ADJ
ftr-492	1330	24	liability	liability	NOUN
ftr-492	1330	25	companies	company	NOUN
ftr-492	1330	26	must	must	AUX
ftr-492	1330	27	be	be	AUX
ftr-492	1330	28	managed	manage	VERB
ftr-492	1330	29	by	by	ADP
ftr-492	1330	30	all	all	DET
ftr-492	1330	31	their	their	PRON
ftr-492	1330	32	members	member	NOUN
ftr-492	1330	33	to	to	PART
ftr-492	1330	34	be	be	AUX
ftr-492	1330	35	deemed	deem	VERB
ftr-492	1330	36	to	to	PART
ftr-492	1330	37	lack	lack	VERB
ftr-492	1330	38	centralized	centralized	ADJ
ftr-492	1330	39	management	management	NOUN
ftr-492	1330	40	.	.	PUNCT
ftr-492	1331	1	that	that	DET
ftr-492	1331	2	point	point	NOUN
ftr-492	1331	3	seems	seem	VERB
ftr-492	1331	4	to	to	PART
ftr-492	1331	5	have	have	AUX
ftr-492	1331	6	been	be	AUX
ftr-492	1331	7	made	make	VERB
ftr-492	1331	8	in	in	ADP
ftr-492	1331	9	revenue	revenue	NOUN
ftr-492	1331	10	rulings	ruling	NOUN
ftr-492	1331	11	93	93	NUM
ftr-492	1331	12	-	-	SYM
ftr-492	1331	13	5	5	NUM
ftr-492	1331	14	and	and	CCONJ
ftr-492	1331	15	88	88	NUM
ftr-492	1331	16	-	-	SYM
ftr-492	1331	17	76,211	76,211	NUM
ftr-492	1331	18	both	both	PRON
ftr-492	1331	19	of	of	ADP
ftr-492	1331	20	which	which	PRON
ftr-492	1331	21	involved	involve	VERB
ftr-492	1331	22	a	a	DET
ftr-492	1331	23	limited	limited	ADJ
ftr-492	1331	24	liability	liability	NOUN
ftr-492	1331	25	company	company	NOUN
ftr-492	1331	26	organized	organize	VERB
ftr-492	1331	27	under	under	ADP
ftr-492	1331	28	a	a	DET
ftr-492	1331	29	discretionary	discretionary	ADJ
ftr-492	1331	30	delegation	delegation	NOUN
ftr-492	1331	31	statute	statute	NOUN
ftr-492	1331	32	that	that	PRON
ftr-492	1331	33	had	have	VERB
ftr-492	1331	34	twenty	twenty	NUM
ftr-492	1331	35	-	-	PUNCT
ftr-492	1331	36	five	five	NUM
ftr-492	1331	37	members	member	NOUN
ftr-492	1331	38	,	,	PUNCT
ftr-492	1331	39	three	three	NUM
ftr-492	1331	40	of	of	ADP
ftr-492	1331	41	whom	whom	PRON
ftr-492	1331	42	were	be	AUX
ftr-492	1331	43	elected	elect	VERB
ftr-492	1331	44	as	as	ADP
ftr-492	1331	45	managers	manager	NOUN
ftr-492	1331	46	.	.	PUNCT
ftr-492	1332	1	the	the	DET
ftr-492	1332	2	service	service	NOUN
ftr-492	1332	3	summarily	summarily	ADV
ftr-492	1332	4	concluded	conclude	VERB
ftr-492	1332	5	in	in	ADP
ftr-492	1332	6	each	each	DET
ftr-492	1332	7	case	case	NOUN
ftr-492	1332	8	that	that	SCONJ
ftr-492	1332	9	the	the	DET
ftr-492	1332	10	limited	limited	ADJ
ftr-492	1332	11	liability	liability	NOUN
ftr-492	1332	12	company	company	NOUN
ftr-492	1332	13	at	at	ADP
ftr-492	1332	14	issue	issue	NOUN
ftr-492	1332	15	had	have	VERB
ftr-492	1332	16	centralized	centralize	VERB
ftr-492	1332	17	management	management	NOUN
ftr-492	1332	18	without	without	ADP
ftr-492	1332	19	providing	provide	VERB
ftr-492	1332	20	any	any	DET
ftr-492	1332	21	real	real	ADJ
ftr-492	1332	22	explanation	explanation	NOUN
ftr-492	1332	23	for	for	ADP
ftr-492	1332	24	its	its	PRON
ftr-492	1332	25	conclusion	conclusion	NOUN
ftr-492	1332	26	.	.	PUNCT
ftr-492	1333	1	while	while	SCONJ
ftr-492	1333	2	the	the	DET
ftr-492	1333	3	result	result	NOUN
ftr-492	1333	4	in	in	ADP
ftr-492	1333	5	these	these	DET
ftr-492	1333	6	rulings	ruling	NOUN
ftr-492	1333	7	can	can	AUX
ftr-492	1333	8	be	be	AUX
ftr-492	1333	9	explained	explain	VERB
ftr-492	1333	10	based	base	VERB
ftr-492	1333	11	upon	upon	SCONJ
ftr-492	1333	12	the	the	DET
ftr-492	1333	13	above	above	ADV
ftr-492	1333	14	-	-	PUNCT
ftr-492	1333	15	described	describe	VERB
ftr-492	1333	16	rationale	rationale	NOUN
ftr-492	1333	17	set	set	VERB
ftr-492	1333	18	forth	forth	ADP
ftr-492	1333	19	in	in	ADP
ftr-492	1333	20	revenue	revenue	NOUN
ftr-492	1333	21	ruling	rule	VERB
ftr-492	1333	22	93	93	NUM
ftr-492	1333	23	-	-	SYM
ftr-492	1333	24	6	6	NUM
ftr-492	1333	25	,	,	PUNCT
ftr-492	1333	26	that	that	DET
ftr-492	1333	27	theory	theory	NOUN
ftr-492	1333	28	was	be	AUX
ftr-492	1333	29	not	not	PART
ftr-492	1333	30	referred	refer	VERB
ftr-492	1333	31	to	to	ADP
ftr-492	1333	32	in	in	ADP
ftr-492	1333	33	revenue	revenue	NOUN
ftr-492	1333	34	rulings	ruling	NOUN
ftr-492	1333	35	93	93	NUM
ftr-492	1333	36	-	-	SYM
ftr-492	1333	37	5	5	NUM
ftr-492	1333	38	and	and	CCONJ
ftr-492	1333	39	88	88	NUM
ftr-492	1333	40	-	-	SYM
ftr-492	1333	41	76	76	NUM
ftr-492	1333	42	.	.	PUNCT
ftr-492	1334	1	it	it	PRON
ftr-492	1334	2	also	also	ADV
ftr-492	1334	3	is	be	AUX
ftr-492	1334	4	possible	possible	ADJ
ftr-492	1334	5	that	that	SCONJ
ftr-492	1334	6	the	the	DET
ftr-492	1334	7	result	result	NOUN
ftr-492	1334	8	in	in	ADP
ftr-492	1334	9	those	those	DET
ftr-492	1334	10	rulings	ruling	NOUN
ftr-492	1334	11	could	could	AUX
ftr-492	1334	12	be	be	AUX
ftr-492	1334	13	explained	explain	VERB
ftr-492	1334	14	based	base	VERB
ftr-492	1334	15	upon	upon	SCONJ
ftr-492	1334	16	the	the	DET
ftr-492	1334	17	relatively	relatively	ADV
ftr-492	1334	18	small	small	ADJ
ftr-492	1334	19	percentage	percentage	NOUN
ftr-492	1334	20	interest	interest	NOUN
ftr-492	1334	21	of	of	ADP
ftr-492	1334	22	the	the	DET
ftr-492	1334	23	managers	manager	NOUN
ftr-492	1334	24	,	,	PUNCT
ftr-492	1334	25	assuming	assume	VERB
ftr-492	1334	26	that	that	SCONJ
ftr-492	1334	27	they	they	PRON
ftr-492	1334	28	had	have	VERB
ftr-492	1334	29	a	a	DET
ftr-492	1334	30	relatively	relatively	ADV
ftr-492	1334	31	small	small	ADJ
ftr-492	1334	32	percentage	percentage	NOUN
ftr-492	1334	33	interest	interest	NOUN
ftr-492	1334	34	,	,	PUNCT
ftr-492	1334	35	but	but	CCONJ
ftr-492	1334	36	the	the	DET
ftr-492	1334	37	rulings	ruling	NOUN
ftr-492	1334	38	do	do	AUX
ftr-492	1334	39	not	not	PART
ftr-492	1334	40	specify	specify	VERB
ftr-492	1334	41	their	their	PRON
ftr-492	1334	42	percentage	percentage	NOUN
ftr-492	1334	43	interests.212	interests.212	VERB
ftr-492	1334	44	the	the	DET
ftr-492	1334	45	only	only	ADJ
ftr-492	1334	46	express	express	ADJ
ftr-492	1334	47	basis	basis	NOUN
ftr-492	1334	48	for	for	ADP
ftr-492	1334	49	the	the	DET
ftr-492	1334	50	result	result	NOUN
ftr-492	1334	51	in	in	ADP
ftr-492	1334	52	those	those	DET
ftr-492	1334	53	rulings	ruling	NOUN
ftr-492	1334	54	was	be	AUX
ftr-492	1334	55	the	the	DET
ftr-492	1334	56	service	service	NOUN
ftr-492	1334	57	's	's	PART
ftr-492	1334	58	reference	reference	NOUN
ftr-492	1334	59	in	in	ADP
ftr-492	1334	60	each	each	PRON
ftr-492	1334	61	to	to	ADP
ftr-492	1334	62	regulations	regulation	NOUN
ftr-492	1334	63	section	section	NOUN
ftr-492	1334	64	301.7701	301.7701	NUM
ftr-492	1334	65	-	-	SYM
ftr-492	1334	66	2(c)(1	2(c)(1	NUM
ftr-492	1334	67	)	)	PUNCT
ftr-492	1334	68	,	,	PUNCT
ftr-492	1334	69	which	which	PRON
ftr-492	1334	70	states	state	VERB
ftr-492	1334	71	the	the	DET
ftr-492	1334	72	general	general	ADJ
ftr-492	1334	73	rule	rule	NOUN
ftr-492	1334	74	that	that	SCONJ
ftr-492	1334	75	centralized	centralized	ADJ
ftr-492	1334	76	management	management	NOUN
ftr-492	1334	77	is	be	AUX
ftr-492	1334	78	present	present	ADJ
ftr-492	1334	79	"	"	PUNCT
ftr-492	1334	80	if	if	SCONJ
ftr-492	1334	81	any	any	DET
ftr-492	1334	82	person	person	NOUN
ftr-492	1334	83	(	(	PUNCT
ftr-492	1334	84	or	or	CCONJ
ftr-492	1334	85	any	any	DET
ftr-492	1334	86	group	group	NOUN
ftr-492	1334	87	of	of	ADP
ftr-492	1334	88	persons	person	NOUN
ftr-492	1334	89	which	which	PRON
ftr-492	1334	90	does	do	AUX
ftr-492	1334	91	not	not	PART
ftr-492	1334	92	include	include	VERB
ftr-492	1334	93	all	all	DET
ftr-492	1334	94	the	the	DET
ftr-492	1334	95	members	member	NOUN
ftr-492	1334	96	)	)	PUNCT
ftr-492	1334	97	has	have	AUX
ftr-492	1334	98	continuing	continue	VERB
ftr-492	1334	99	exclusive	exclusive	ADJ
ftr-492	1334	100	authority	authority	NOUN
ftr-492	1334	101	to	to	PART
ftr-492	1334	102	make	make	VERB
ftr-492	1334	103	the	the	DET
ftr-492	1334	104	management	management	NOUN
ftr-492	1334	105	decisions	decision	NOUN
ftr-492	1334	106	.	.	PUNCT
ftr-492	1334	107	"	"	PUNCT
ftr-492	1335	1	hence	hence	ADV
ftr-492	1335	2	,	,	PUNCT
ftr-492	1335	3	the	the	DET
ftr-492	1335	4	service	service	NOUN
ftr-492	1335	5	apparently	apparently	ADV
ftr-492	1335	6	does	do	AUX
ftr-492	1335	7	not	not	PART
ftr-492	1335	8	intend	intend	VERB
ftr-492	1335	9	to	to	PART
ftr-492	1335	10	approach	approach	VERB
ftr-492	1335	11	the	the	DET
ftr-492	1335	12	centralized	centralized	ADJ
ftr-492	1335	13	management	management	NOUN
ftr-492	1335	14	issue	issue	NOUN
ftr-492	1335	15	in	in	ADP
ftr-492	1335	16	the	the	DET
ftr-492	1335	17	limited	limited	ADJ
ftr-492	1335	18	liability	liability	NOUN
ftr-492	1335	19	context	context	NOUN
ftr-492	1335	20	by	by	ADP
ftr-492	1335	21	analogy	analogy	NOUN
ftr-492	1335	22	to	to	ADP
ftr-492	1335	23	the	the	DET
ftr-492	1335	24	treatment	treatment	NOUN
ftr-492	1335	25	of	of	ADP
ftr-492	1335	26	limited	limited	ADJ
ftr-492	1335	27	partnerships	partnership	NOUN
ftr-492	1335	28	,	,	PUNCT
ftr-492	1335	29	which	which	DET
ftr-492	1335	30	analogy	analogy	NOUN
ftr-492	1335	31	would	would	AUX
ftr-492	1335	32	suggest	suggest	VERB
ftr-492	1335	33	that	that	SCONJ
ftr-492	1335	34	if	if	SCONJ
ftr-492	1335	35	members	member	NOUN
ftr-492	1335	36	holding	hold	VERB
ftr-492	1335	37	a	a	DET
ftr-492	1335	38	meaningful	meaningful	ADJ
ftr-492	1335	39	proprietary	proprietary	ADJ
ftr-492	1335	40	interest	interest	NOUN
ftr-492	1335	41	managed	manage	VERB
ftr-492	1335	42	in	in	ADP
ftr-492	1335	43	their	their	PRON
ftr-492	1335	44	capacities	capacity	NOUN
ftr-492	1335	45	as	as	ADP
ftr-492	1335	46	members	member	NOUN
ftr-492	1335	47	the	the	DET
ftr-492	1335	48	limited	limited	ADJ
ftr-492	1335	49	liability	liability	NOUN
ftr-492	1335	50	company	company	NOUN
ftr-492	1335	51	would	would	AUX
ftr-492	1335	52	lack	lack	VERB
ftr-492	1335	53	centralized	centralized	ADJ
ftr-492	1335	54	management	management	NOUN
ftr-492	1335	55	.	.	PUNCT
ftr-492	1335	56	"	"	PUNCT
ftr-492	1336	1	3	3	NUM
ftr-492	1336	2	given	give	VERB
ftr-492	1336	3	the	the	DET
ftr-492	1336	4	210	210	NUM
ftr-492	1336	5	.	.	PUNCT
ftr-492	1337	1	see	see	VERB
ftr-492	1337	2	the	the	DET
ftr-492	1337	3	letter	letter	NOUN
ftr-492	1337	4	to	to	ADP
ftr-492	1337	5	the	the	DET
ftr-492	1337	6	editor	editor	NOUN
ftr-492	1337	7	from	from	ADP
ftr-492	1337	8	susan	susan	PROPN
ftr-492	1337	9	pace	pace	PROPN
ftr-492	1337	10	hammill	hammill	PROPN
ftr-492	1337	11	,	,	PUNCT
ftr-492	1337	12	attorney	attorney	NOUN
ftr-492	1337	13	advisor	advisor	NOUN
ftr-492	1337	14	in	in	ADP
ftr-492	1337	15	the	the	DET
ftr-492	1337	16	office	office	NOUN
ftr-492	1337	17	of	of	ADP
ftr-492	1337	18	assistant	assistant	ADJ
ftr-492	1337	19	chief	chief	ADJ
ftr-492	1337	20	counsel	counsel	NOUN
ftr-492	1337	21	(	(	PUNCT
ftr-492	1337	22	passthroughs	passthrough	NOUN
ftr-492	1337	23	and	and	CCONJ
ftr-492	1337	24	special	special	ADJ
ftr-492	1337	25	industries	industry	NOUN
ftr-492	1337	26	)	)	PUNCT
ftr-492	1337	27	,	,	PUNCT
ftr-492	1337	28	58	58	NUM
ftr-492	1337	29	tax	tax	NOUN
ftr-492	1337	30	notes	note	NOUN
ftr-492	1337	31	1266	1266	NUM
ftr-492	1337	32	,	,	PUNCT
ftr-492	1337	33	1385	1385	NUM
ftr-492	1337	34	(	(	PUNCT
ftr-492	1337	35	mar	mar	PROPN
ftr-492	1337	36	.	.	PROPN
ftr-492	1337	37	8	8	NUM
ftr-492	1337	38	,	,	PUNCT
ftr-492	1337	39	1993	1993	NUM
ftr-492	1337	40	)	)	PUNCT
ftr-492	1337	41	.	.	PUNCT
ftr-492	1338	1	this	this	DET
ftr-492	1338	2	position	position	NOUN
ftr-492	1338	3	could	could	AUX
ftr-492	1338	4	be	be	AUX
ftr-492	1338	5	the	the	DET
ftr-492	1338	6	death	death	NOUN
ftr-492	1338	7	knell	knell	NOUN
ftr-492	1338	8	for	for	ADP
ftr-492	1338	9	mandatory	mandatory	ADJ
ftr-492	1338	10	delegation	delegation	NOUN
ftr-492	1338	11	statutes	statute	NOUN
ftr-492	1338	12	,	,	PUNCT
ftr-492	1338	13	since	since	SCONJ
ftr-492	1338	14	they	they	PRON
ftr-492	1338	15	do	do	AUX
ftr-492	1338	16	not	not	PART
ftr-492	1338	17	afford	afford	VERB
ftr-492	1338	18	limited	limited	ADJ
ftr-492	1338	19	liability	liability	NOUN
ftr-492	1338	20	companies	company	NOUN
ftr-492	1338	21	organized	organize	VERB
ftr-492	1338	22	under	under	ADP
ftr-492	1338	23	them	they	PRON
ftr-492	1338	24	the	the	DET
ftr-492	1338	25	option	option	NOUN
ftr-492	1338	26	of	of	ADP
ftr-492	1338	27	defeating	defeat	VERB
ftr-492	1338	28	centralized	centralized	ADJ
ftr-492	1338	29	management	management	NOUN
ftr-492	1338	30	,	,	PUNCT
ftr-492	1338	31	thereby	thereby	ADV
ftr-492	1338	32	forcing	force	VERB
ftr-492	1338	33	such	such	ADJ
ftr-492	1338	34	limited	limited	ADJ
ftr-492	1338	35	liability	liability	NOUN
ftr-492	1338	36	companies	company	NOUN
ftr-492	1338	37	to	to	PART
ftr-492	1338	38	achieve	achieve	VERB
ftr-492	1338	39	partnership	partnership	NOUN
ftr-492	1338	40	status	status	NOUN
ftr-492	1338	41	by	by	ADP
ftr-492	1338	42	defeating	defeat	VERB
ftr-492	1338	43	free	free	ADJ
ftr-492	1338	44	transferability	transferability	NOUN
ftr-492	1338	45	of	of	ADP
ftr-492	1338	46	interests	interest	NOUN
ftr-492	1338	47	and	and	CCONJ
ftr-492	1338	48	continuity	continuity	NOUN
ftr-492	1338	49	of	of	ADP
ftr-492	1338	50	life	life	NOUN
ftr-492	1338	51	.	.	PUNCT
ftr-492	1339	1	211	211	NUM
ftr-492	1339	2	.	.	PUNCT
ftr-492	1340	1	rev	rev	PROPN
ftr-492	1340	2	.	.	PUNCT
ftr-492	1341	1	rul	rul	PROPN
ftr-492	1341	2	.	.	PUNCT
ftr-492	1342	1	93	93	NUM
ftr-492	1342	2	-	-	SYM
ftr-492	1342	3	5	5	NUM
ftr-492	1342	4	,	,	PUNCT
ftr-492	1342	5	1993	1993	NUM
ftr-492	1342	6	-	-	SYM
ftr-492	1342	7	3	3	NUM
ftr-492	1342	8	i.r.b	i.r.b	NOUN
ftr-492	1342	9	.	.	PROPN
ftr-492	1342	10	6	6	NUM
ftr-492	1342	11	(	(	PUNCT
ftr-492	1342	12	jan	jan	PROPN
ftr-492	1342	13	.	.	PROPN
ftr-492	1342	14	19	19	NUM
ftr-492	1342	15	)	)	PUNCT
ftr-492	1342	16	;	;	PUNCT
ftr-492	1342	17	rev	rev	PROPN
ftr-492	1342	18	.	.	PROPN
ftr-492	1343	1	rul	rul	PROPN
ftr-492	1343	2	.	.	PUNCT
ftr-492	1344	1	88	88	NUM
ftr-492	1344	2	-	-	SYM
ftr-492	1344	3	76	76	NUM
ftr-492	1344	4	,	,	PUNCT
ftr-492	1344	5	1988	1988	NUM
ftr-492	1344	6	-	-	SYM
ftr-492	1344	7	2	2	NUM
ftr-492	1344	8	c.b	c.b	PROPN
ftr-492	1344	9	.	.	PROPN
ftr-492	1344	10	360	360	NUM
ftr-492	1344	11	.	.	PUNCT
ftr-492	1344	12	212	212	NUM
ftr-492	1344	13	.	.	PUNCT
ftr-492	1345	1	assuming	assume	VERB
ftr-492	1345	2	that	that	SCONJ
ftr-492	1345	3	all	all	DET
ftr-492	1345	4	members	member	NOUN
ftr-492	1345	5	held	hold	VERB
ftr-492	1345	6	a	a	DET
ftr-492	1345	7	pro	pro	ADJ
ftr-492	1345	8	rata	rata	ADJ
ftr-492	1345	9	interest	interest	NOUN
ftr-492	1345	10	,	,	PUNCT
ftr-492	1345	11	the	the	DET
ftr-492	1345	12	members	member	NOUN
ftr-492	1345	13	that	that	PRON
ftr-492	1345	14	were	be	AUX
ftr-492	1345	15	managers	manager	NOUN
ftr-492	1345	16	would	would	AUX
ftr-492	1345	17	have	have	AUX
ftr-492	1345	18	held	hold	VERB
ftr-492	1345	19	12	12	NUM
ftr-492	1345	20	%	%	NOUN
ftr-492	1345	21	of	of	ADP
ftr-492	1345	22	the	the	DET
ftr-492	1345	23	interests	interest	NOUN
ftr-492	1345	24	in	in	ADP
ftr-492	1345	25	the	the	DET
ftr-492	1345	26	limited	limited	ADJ
ftr-492	1345	27	liability	liability	NOUN
ftr-492	1345	28	company	company	NOUN
ftr-492	1345	29	,	,	PUNCT
ftr-492	1345	30	which	which	PRON
ftr-492	1345	31	obviously	obviously	ADV
ftr-492	1345	32	would	would	AUX
ftr-492	1345	33	not	not	PART
ftr-492	1345	34	satisfy	satisfy	VERB
ftr-492	1345	35	the	the	DET
ftr-492	1345	36	20	20	NUM
ftr-492	1345	37	%	%	NOUN
ftr-492	1345	38	safe	safe	ADJ
ftr-492	1345	39	harbor	harbor	NOUN
ftr-492	1345	40	.	.	PUNCT
ftr-492	1346	1	213	213	NUM
ftr-492	1346	2	.	.	PUNCT
ftr-492	1347	1	one	one	NUM
ftr-492	1347	2	possible	possible	ADJ
ftr-492	1347	3	rationale	rationale	NOUN
ftr-492	1347	4	for	for	ADP
ftr-492	1347	5	that	that	DET
ftr-492	1347	6	position	position	NOUN
ftr-492	1347	7	would	would	AUX
ftr-492	1347	8	be	be	AUX
ftr-492	1347	9	that	that	SCONJ
ftr-492	1347	10	a	a	DET
ftr-492	1347	11	limited	limited	ADJ
ftr-492	1347	12	liability	liability	NOUN
ftr-492	1347	13	company	company	NOUN
ftr-492	1347	14	does	do	AUX
ftr-492	1347	15	not	not	PART
ftr-492	1347	16	have	have	VERB
ftr-492	1347	17	any	any	DET
ftr-492	1347	18	member	member	NOUN
ftr-492	1347	19	that	that	PRON
ftr-492	1347	20	is	be	AUX
ftr-492	1347	21	analogous	analogous	ADJ
ftr-492	1347	22	to	to	ADP
ftr-492	1347	23	a	a	DET
ftr-492	1347	24	general	general	ADJ
ftr-492	1347	25	partner	partner	NOUN
ftr-492	1347	26	with	with	ADP
ftr-492	1347	27	personal	personal	ADJ
ftr-492	1347	28	liability	liability	NOUN
ftr-492	1347	29	for	for	ADP
ftr-492	1347	30	entity	entity	NOUN
ftr-492	1347	31	liabilities	liability	NOUN
ftr-492	1347	32	and	and	CCONJ
ftr-492	1347	33	whose	whose	DET
ftr-492	1347	34	bankruptcy	bankruptcy	NOUN
ftr-492	1347	35	,	,	PUNCT
ftr-492	1347	36	death	death	NOUN
ftr-492	1347	37	,	,	PUNCT
ftr-492	1347	38	etc	etc	X
ftr-492	1347	39	.	.	X
ftr-492	1347	40	alone	alone	ADV
ftr-492	1347	41	may	may	AUX
ftr-492	1347	42	cause	cause	VERB
ftr-492	1347	43	a	a	DET
ftr-492	1347	44	dissolution	dissolution	NOUN
ftr-492	1347	45	of	of	ADP
ftr-492	1347	46	the	the	DET
ftr-492	1347	47	entity	entity	NOUN
ftr-492	1347	48	.	.	PUNCT
ftr-492	1348	1	in	in	ADP
ftr-492	1348	2	revenue	revenue	NOUN
ftr-492	1348	3	ruling	rule	VERB
ftr-492	1348	4	88	88	NUM
ftr-492	1348	5	-	-	SYM
ftr-492	1348	6	79	79	NUM
ftr-492	1348	7	,	,	PUNCT
ftr-492	1348	8	1988	1988	NUM
ftr-492	1348	9	-	-	SYM
ftr-492	1348	10	2	2	NUM
ftr-492	1348	11	c.b	c.b	PROPN
ftr-492	1348	12	.	.	PROPN
ftr-492	1348	13	361	361	NUM
ftr-492	1348	14	,	,	PUNCT
ftr-492	1348	15	a	a	DET
ftr-492	1348	16	missouri	missouri	PROPN
ftr-492	1348	17	business	business	PROPN
ftr-492	1348	18	trust	trust	PROPN
ftr-492	1348	19	managed	manage	VERB
ftr-492	1348	20	by	by	ADP
ftr-492	1348	21	beneficiaries	beneficiary	NOUN
ftr-492	1348	22	who	who	PRON
ftr-492	1348	23	held	hold	VERB
ftr-492	1348	24	ten	ten	NUM
ftr-492	1348	25	percent	percent	NOUN
ftr-492	1348	26	of	of	ADP
ftr-492	1348	27	the	the	DET
ftr-492	1348	28	interests	interest	NOUN
ftr-492	1348	29	and	and	CCONJ
ftr-492	1348	30	who	who	PRON
ftr-492	1348	31	had	have	VERB
ftr-492	1348	32	personal	personal	ADJ
ftr-492	1348	33	liability	liability	NOUN
ftr-492	1348	34	for	for	ADP
ftr-492	1348	35	trust	trust	NOUN
ftr-492	1348	36	liabilities	liability	NOUN
ftr-492	1348	37	was	be	AUX
ftr-492	1348	38	determined	determine	VERB
ftr-492	1348	39	to	to	PART
ftr-492	1348	40	have	have	VERB
ftr-492	1348	41	centralized	centralized	ADJ
ftr-492	1348	42	management	management	NOUN
ftr-492	1348	43	.	.	PUNCT
ftr-492	1349	1	the	the	DET
ftr-492	1349	2	service	service	NOUN
ftr-492	1349	3	referred	refer	VERB
ftr-492	1349	4	to	to	ADP
ftr-492	1349	5	both	both	CCONJ
ftr-492	1349	6	the	the	DET
ftr-492	1349	7	general	general	ADJ
ftr-492	1349	8	rule	rule	NOUN
ftr-492	1349	9	on	on	ADP
ftr-492	1349	10	centralized	centralized	ADJ
ftr-492	1349	11	management	management	NOUN
ftr-492	1349	12	and	and	CCONJ
ftr-492	1349	13	the	the	DET
ftr-492	1349	14	limited	limited	ADJ
ftr-492	1349	15	partnership	partnership	NOUN
ftr-492	1349	16	rule	rule	NOUN
ftr-492	1349	17	,	,	PUNCT
ftr-492	1349	18	perhaps	perhaps	ADV
ftr-492	1349	19	because	because	SCONJ
ftr-492	1349	20	the	the	DET
ftr-492	1349	21	trust	trust	NOUN
ftr-492	1349	22	was	be	AUX
ftr-492	1349	23	[	[	X
ftr-492	1349	24	vol	vol	NOUN
ftr-492	1349	25	1:4	1:4	NUM
ftr-492	1349	26	lingering	linger	VERB
ftr-492	1349	27	partnership	partnership	NOUN
ftr-492	1349	28	classification	classification	NOUN
ftr-492	1349	29	issues	issue	NOUN
ftr-492	1349	30	first	first	ADJ
ftr-492	1349	31	distinction	distinction	NOUN
ftr-492	1349	32	described	describe	VERB
ftr-492	1349	33	above	above	ADV
ftr-492	1349	34	,	,	PUNCT
ftr-492	1349	35	this	this	DET
ftr-492	1349	36	second	second	ADJ
ftr-492	1349	37	distinction	distinction	NOUN
ftr-492	1349	38	is	be	AUX
ftr-492	1349	39	academic	academic	ADJ
ftr-492	1349	40	,	,	PUNCT
ftr-492	1349	41	of	of	ADP
ftr-492	1349	42	course	course	NOUN
ftr-492	1349	43	,	,	PUNCT
ftr-492	1349	44	unless	unless	SCONJ
ftr-492	1349	45	the	the	DET
ftr-492	1349	46	limited	limited	ADJ
ftr-492	1349	47	liability	liability	NOUN
ftr-492	1349	48	company	company	NOUN
ftr-492	1349	49	is	be	AUX
ftr-492	1349	50	organized	organize	VERB
ftr-492	1349	51	under	under	ADP
ftr-492	1349	52	a	a	DET
ftr-492	1349	53	discretionary	discretionary	ADJ
ftr-492	1349	54	delegation	delegation	NOUN
ftr-492	1349	55	statute.24	statute.24	NOUN
ftr-492	1349	56	notwithstanding	notwithstanding	ADP
ftr-492	1349	57	the	the	DET
ftr-492	1349	58	current	current	ADJ
ftr-492	1349	59	hoopla	hoopla	NOUN
ftr-492	1349	60	regarding	regard	VERB
ftr-492	1349	61	limited	limited	ADJ
ftr-492	1349	62	liability	liability	NOUN
ftr-492	1349	63	companies	company	NOUN
ftr-492	1349	64	,	,	PUNCT
ftr-492	1349	65	the	the	DET
ftr-492	1349	66	above	above	ADV
ftr-492	1349	67	-	-	PUNCT
ftr-492	1349	68	described	describe	VERB
ftr-492	1349	69	steps	step	NOUN
ftr-492	1349	70	that	that	PRON
ftr-492	1349	71	a	a	DET
ftr-492	1349	72	limited	limited	ADJ
ftr-492	1349	73	liability	liability	NOUN
ftr-492	1349	74	company	company	NOUN
ftr-492	1349	75	must	must	AUX
ftr-492	1349	76	take	take	VERB
ftr-492	1349	77	to	to	PART
ftr-492	1349	78	achieve	achieve	VERB
ftr-492	1349	79	partnership	partnership	NOUN
ftr-492	1349	80	status	status	NOUN
ftr-492	1349	81	will	will	AUX
ftr-492	1349	82	,	,	PUNCT
ftr-492	1349	83	as	as	ADP
ftr-492	1349	84	a	a	DET
ftr-492	1349	85	practical	practical	ADJ
ftr-492	1349	86	matter	matter	NOUN
ftr-492	1349	87	,	,	PUNCT
ftr-492	1349	88	tend	tend	VERB
ftr-492	1349	89	to	to	PART
ftr-492	1349	90	confine	confine	VERB
ftr-492	1349	91	the	the	DET
ftr-492	1349	92	use	use	NOUN
ftr-492	1349	93	of	of	ADP
ftr-492	1349	94	limited	limited	ADJ
ftr-492	1349	95	liability	liability	NOUN
ftr-492	1349	96	companies	company	NOUN
ftr-492	1349	97	to	to	ADP
ftr-492	1349	98	the	the	DET
ftr-492	1349	99	closely	closely	ADV
ftr-492	1349	100	held	hold	VERB
ftr-492	1349	101	and	and	CCONJ
ftr-492	1349	102	personal	personal	ADJ
ftr-492	1349	103	service	service	NOUN
ftr-492	1349	104	business	business	NOUN
ftr-492	1349	105	contexts	contexts	NOUN
ftr-492	1349	106	.	.	PUNCT
ftr-492	1350	1	a	a	DET
ftr-492	1350	2	limited	limited	ADJ
ftr-492	1350	3	liability	liability	NOUN
ftr-492	1350	4	company	company	NOUN
ftr-492	1350	5	must	must	AUX
ftr-492	1350	6	arrange	arrange	VERB
ftr-492	1350	7	to	to	PART
ftr-492	1350	8	lack	lack	VERB
ftr-492	1350	9	at	at	ADP
ftr-492	1350	10	least	least	ADV
ftr-492	1350	11	two	two	NUM
ftr-492	1350	12	out	out	ADP
ftr-492	1350	13	of	of	ADP
ftr-492	1350	14	the	the	DET
ftr-492	1350	15	three	three	NUM
ftr-492	1350	16	corporate	corporate	ADJ
ftr-492	1350	17	characteristics	characteristic	NOUN
ftr-492	1350	18	that	that	SCONJ
ftr-492	1350	19	they	they	PRON
ftr-492	1350	20	can	can	AUX
ftr-492	1350	21	avoid	avoid	VERB
ftr-492	1350	22	,	,	PUNCT
ftr-492	1350	23	i.e.	i.e.	X
ftr-492	1350	24	,	,	PUNCT
ftr-492	1350	25	free	free	ADJ
ftr-492	1350	26	transferability	transferability	NOUN
ftr-492	1350	27	of	of	ADP
ftr-492	1350	28	interests	interest	NOUN
ftr-492	1350	29	,	,	PUNCT
ftr-492	1350	30	continuity	continuity	NOUN
ftr-492	1350	31	of	of	ADP
ftr-492	1350	32	life	life	NOUN
ftr-492	1350	33	and	and	CCONJ
ftr-492	1350	34	centralized	centralized	ADJ
ftr-492	1350	35	management	management	NOUN
ftr-492	1350	36	.	.	PUNCT
ftr-492	1351	1	lacking	lack	VERB
ftr-492	1351	2	free	free	ADJ
ftr-492	1351	3	transferability	transferability	NOUN
ftr-492	1351	4	of	of	ADP
ftr-492	1351	5	interests	interest	NOUN
ftr-492	1351	6	obviously	obviously	ADV
ftr-492	1351	7	requires	require	VERB
ftr-492	1351	8	tying	tie	VERB
ftr-492	1351	9	up	up	ADP
ftr-492	1351	10	the	the	DET
ftr-492	1351	11	transferability	transferability	NOUN
ftr-492	1351	12	of	of	ADP
ftr-492	1351	13	the	the	DET
ftr-492	1351	14	members	member	NOUN
ftr-492	1351	15	'	'	PART
ftr-492	1351	16	interests	interest	NOUN
ftr-492	1351	17	,	,	PUNCT
ftr-492	1351	18	which	which	PRON
ftr-492	1351	19	often	often	ADV
ftr-492	1351	20	is	be	AUX
ftr-492	1351	21	not	not	PART
ftr-492	1351	22	practical	practical	ADJ
ftr-492	1351	23	,	,	PUNCT
ftr-492	1351	24	particularly	particularly	ADV
ftr-492	1351	25	for	for	ADP
ftr-492	1351	26	a	a	DET
ftr-492	1351	27	widely	widely	ADV
ftr-492	1351	28	held	hold	VERB
ftr-492	1351	29	entity	entity	NOUN
ftr-492	1351	30	.	.	PUNCT
ftr-492	1352	1	lacking	lack	VERB
ftr-492	1352	2	continuity	continuity	NOUN
ftr-492	1352	3	of	of	ADP
ftr-492	1352	4	life	life	NOUN
ftr-492	1352	5	requires	require	VERB
ftr-492	1352	6	living	live	VERB
ftr-492	1352	7	with	with	ADP
ftr-492	1352	8	the	the	DET
ftr-492	1352	9	possibility	possibility	NOUN
ftr-492	1352	10	of	of	ADP
ftr-492	1352	11	a	a	DET
ftr-492	1352	12	dissolution	dissolution	NOUN
ftr-492	1352	13	,	,	PUNCT
ftr-492	1352	14	which	which	PRON
ftr-492	1352	15	is	be	AUX
ftr-492	1352	16	particularly	particularly	ADV
ftr-492	1352	17	troubling	troubling	ADJ
ftr-492	1352	18	given	give	VERB
ftr-492	1352	19	that	that	SCONJ
ftr-492	1352	20	there	there	PRON
ftr-492	1352	21	can	can	AUX
ftr-492	1352	22	be	be	AUX
ftr-492	1352	23	no	no	DET
ftr-492	1352	24	assurance	assurance	NOUN
ftr-492	1352	25	of	of	ADP
ftr-492	1352	26	reconstitution	reconstitution	NOUN
ftr-492	1352	27	because	because	SCONJ
ftr-492	1352	28	of	of	ADP
ftr-492	1352	29	the	the	DET
ftr-492	1352	30	unanimous	unanimous	ADJ
ftr-492	1352	31	consent	consent	NOUN
ftr-492	1352	32	requirement	requirement	NOUN
ftr-492	1352	33	under	under	ADP
ftr-492	1352	34	current	current	ADJ
ftr-492	1352	35	law	law	NOUN
ftr-492	1352	36	.	.	PUNCT
ftr-492	1353	1	finally	finally	ADV
ftr-492	1353	2	,	,	PUNCT
ftr-492	1353	3	lacking	lack	VERB
ftr-492	1353	4	centralized	centralized	ADJ
ftr-492	1353	5	management	management	NOUN
ftr-492	1353	6	requires	require	VERB
ftr-492	1353	7	that	that	SCONJ
ftr-492	1353	8	the	the	DET
ftr-492	1353	9	members	member	NOUN
ftr-492	1353	10	manage	manage	VERB
ftr-492	1353	11	in	in	ADP
ftr-492	1353	12	their	their	PRON
ftr-492	1353	13	capacities	capacity	NOUN
ftr-492	1353	14	as	as	ADP
ftr-492	1353	15	such	such	ADJ
ftr-492	1353	16	,	,	PUNCT
ftr-492	1353	17	which	which	PRON
ftr-492	1353	18	generally	generally	ADV
ftr-492	1353	19	would	would	AUX
ftr-492	1353	20	not	not	PART
ftr-492	1353	21	be	be	AUX
ftr-492	1353	22	practical	practical	ADJ
ftr-492	1353	23	for	for	ADP
ftr-492	1353	24	a	a	DET
ftr-492	1353	25	widely	widely	ADV
ftr-492	1353	26	-	-	PUNCT
ftr-492	1353	27	held	hold	VERB
ftr-492	1353	28	entity	entity	NOUN
ftr-492	1353	29	,	,	PUNCT
ftr-492	1353	30	except	except	SCONJ
ftr-492	1353	31	possibly	possibly	ADV
ftr-492	1353	32	in	in	ADP
ftr-492	1353	33	the	the	DET
ftr-492	1353	34	personal	personal	ADJ
ftr-492	1353	35	service	service	NOUN
ftr-492	1353	36	business	business	NOUN
ftr-492	1353	37	context	context	NOUN
ftr-492	1353	38	(	(	PUNCT
ftr-492	1353	39	e.g.	e.g.	ADV
ftr-492	1353	40	,	,	PUNCT
ftr-492	1353	41	a	a	DET
ftr-492	1353	42	law	law	NOUN
ftr-492	1353	43	firm	firm	NOUN
ftr-492	1353	44	)	)	PUNCT
ftr-492	1353	45	.	.	PUNCT
ftr-492	1354	1	thus	thus	ADV
ftr-492	1354	2	,	,	PUNCT
ftr-492	1354	3	even	even	ADV
ftr-492	1354	4	over	over	ADP
ftr-492	1354	5	the	the	DET
ftr-492	1354	6	longer	long	ADJ
ftr-492	1354	7	term	term	NOUN
ftr-492	1354	8	as	as	SCONJ
ftr-492	1354	9	the	the	DET
ftr-492	1354	10	personal	personal	ADJ
ftr-492	1354	11	liability	liability	NOUN
ftr-492	1354	12	and	and	CCONJ
ftr-492	1354	13	state	state	NOUN
ftr-492	1354	14	and	and	CCONJ
ftr-492	1354	15	local	local	ADJ
ftr-492	1354	16	tax	tax	NOUN
ftr-492	1354	17	concerns	concern	NOUN
ftr-492	1354	18	regarding	regard	VERB
ftr-492	1354	19	limited	limited	ADJ
ftr-492	1354	20	liability	liability	NOUN
ftr-492	1354	21	companies	company	NOUN
ftr-492	1354	22	are	be	AUX
ftr-492	1354	23	sorted	sort	VERB
ftr-492	1354	24	out	out	ADP
ftr-492	1354	25	,	,	PUNCT
ftr-492	1354	26	it	it	PRON
ftr-492	1354	27	seems	seem	VERB
ftr-492	1354	28	doubtful	doubtful	ADJ
ftr-492	1354	29	that	that	SCONJ
ftr-492	1354	30	limited	limited	ADJ
ftr-492	1354	31	liability	liability	NOUN
ftr-492	1354	32	companies	company	NOUN
ftr-492	1354	33	will	will	AUX
ftr-492	1354	34	cause	cause	VERB
ftr-492	1354	35	the	the	DET
ftr-492	1354	36	disincorporation	disincorporation	NOUN
ftr-492	1354	37	of	of	ADP
ftr-492	1354	38	america	america	PROPN
ftr-492	1354	39	.	.	PUNCT
ftr-492	1355	1	b.	b.	PROPN
ftr-492	1356	1	one	one	NUM
ftr-492	1356	2	-	-	PUNCT
ftr-492	1356	3	partner	partner	NOUN
ftr-492	1356	4	partnerships	partnership	NOUN
ftr-492	1356	5	another	another	DET
ftr-492	1356	6	type	type	NOUN
ftr-492	1356	7	of	of	ADP
ftr-492	1356	8	entity	entity	NOUN
ftr-492	1356	9	that	that	PRON
ftr-492	1356	10	poses	pose	VERB
ftr-492	1356	11	unique	unique	ADJ
ftr-492	1356	12	partnership	partnership	NOUN
ftr-492	1356	13	classification	classification	NOUN
ftr-492	1356	14	issues	issue	NOUN
ftr-492	1356	15	is	be	AUX
ftr-492	1356	16	the	the	DET
ftr-492	1356	17	one	one	NUM
ftr-492	1356	18	-	-	PUNCT
ftr-492	1356	19	partner	partner	NOUN
ftr-492	1356	20	partnership	partnership	NOUN
ftr-492	1356	21	.	.	PUNCT
ftr-492	1357	1	that	that	DET
ftr-492	1357	2	situation	situation	NOUN
ftr-492	1357	3	is	be	AUX
ftr-492	1357	4	rather	rather	ADV
ftr-492	1357	5	unusual	unusual	ADJ
ftr-492	1357	6	in	in	ADP
ftr-492	1357	7	the	the	DET
ftr-492	1357	8	plain	plain	ADJ
ftr-492	1357	9	vanilla	vanilla	NOUN
ftr-492	1357	10	partnership	partnership	NOUN
ftr-492	1357	11	context	context	NOUN
ftr-492	1357	12	,	,	PUNCT
ftr-492	1357	13	since	since	SCONJ
ftr-492	1357	14	under	under	ADP
ftr-492	1357	15	state	state	NOUN
ftr-492	1357	16	partnership	partnership	NOUN
ftr-492	1357	17	law	law	NOUN
ftr-492	1357	18	a	a	DET
ftr-492	1357	19	partnership	partnership	NOUN
ftr-492	1357	20	normally	normally	ADV
ftr-492	1357	21	must	must	AUX
ftr-492	1357	22	have	have	VERB
ftr-492	1357	23	at	at	ADV
ftr-492	1357	24	least	least	ADV
ftr-492	1357	25	two	two	NUM
ftr-492	1357	26	partners.2	partners.2	NOUN
ftr-492	1357	27	t	t	PROPN
ftr-492	1357	28	5	5	NUM
ftr-492	1357	29	however	however	ADV
ftr-492	1357	30	,	,	PUNCT
ftr-492	1357	31	two	two	NUM
ftr-492	1357	32	different	different	ADJ
ftr-492	1357	33	situations	situation	NOUN
ftr-492	1357	34	can	can	AUX
ftr-492	1357	35	arise	arise	VERB
ftr-492	1357	36	where	where	SCONJ
ftr-492	1357	37	a	a	DET
ftr-492	1357	38	partnership	partnership	NOUN
ftr-492	1357	39	has	have	VERB
ftr-492	1357	40	two	two	NUM
ftr-492	1357	41	partners	partner	NOUN
ftr-492	1357	42	in	in	ADP
ftr-492	1357	43	the	the	DET
ftr-492	1357	44	eyes	eye	NOUN
ftr-492	1357	45	of	of	ADP
ftr-492	1357	46	state	state	NOUN
ftr-492	1357	47	partnership	partnership	NOUN
ftr-492	1357	48	law	law	NOUN
ftr-492	1357	49	but	but	CCONJ
ftr-492	1357	50	only	only	ADV
ftr-492	1357	51	one	one	NUM
ftr-492	1357	52	partner	partner	NOUN
ftr-492	1357	53	in	in	ADP
ftr-492	1357	54	the	the	DET
ftr-492	1357	55	eyes	eye	NOUN
ftr-492	1357	56	of	of	ADP
ftr-492	1357	57	federal	federal	ADJ
ftr-492	1357	58	income	income	NOUN
ftr-492	1357	59	tax	tax	NOUN
ftr-492	1357	60	more	more	ADV
ftr-492	1357	61	analogous	analogous	ADJ
ftr-492	1357	62	to	to	ADP
ftr-492	1357	63	a	a	DET
ftr-492	1357	64	limited	limited	ADJ
ftr-492	1357	65	partnership	partnership	NOUN
ftr-492	1357	66	in	in	ADP
ftr-492	1357	67	light	light	NOUN
ftr-492	1357	68	of	of	ADP
ftr-492	1357	69	the	the	DET
ftr-492	1357	70	personal	personal	ADJ
ftr-492	1357	71	liability	liability	NOUN
ftr-492	1357	72	of	of	ADP
ftr-492	1357	73	the	the	DET
ftr-492	1357	74	managers	manager	NOUN
ftr-492	1357	75	.	.	PUNCT
ftr-492	1358	1	i	i	PRON
ftr-492	1358	2	d.	d.	PROPN
ftr-492	1358	3	214	214	NUM
ftr-492	1358	4	.	.	PUNCT
ftr-492	1359	1	the	the	DET
ftr-492	1359	2	delaware	delaware	PROPN
ftr-492	1359	3	limited	limited	PROPN
ftr-492	1359	4	liability	liability	PROPN
ftr-492	1359	5	company	company	NOUN
ftr-492	1359	6	act	act	NOUN
ftr-492	1359	7	(	(	PUNCT
ftr-492	1359	8	delaware	delaware	PROPN
ftr-492	1359	9	llca	llca	PROPN
ftr-492	1359	10	)	)	PUNCT
ftr-492	1359	11	apparently	apparently	ADV
ftr-492	1359	12	would	would	AUX
ftr-492	1359	13	permit	permit	VERB
ftr-492	1359	14	a	a	DET
ftr-492	1359	15	delaware	delaware	PROPN
ftr-492	1359	16	limited	limited	PROPN
ftr-492	1359	17	liability	liability	NOUN
ftr-492	1359	18	company	company	NOUN
ftr-492	1359	19	to	to	PART
ftr-492	1359	20	be	be	AUX
ftr-492	1359	21	managed	manage	VERB
ftr-492	1359	22	by	by	ADP
ftr-492	1359	23	some	some	DET
ftr-492	1359	24	but	but	CCONJ
ftr-492	1359	25	not	not	PART
ftr-492	1359	26	all	all	PRON
ftr-492	1359	27	of	of	ADP
ftr-492	1359	28	its	its	PRON
ftr-492	1359	29	members	member	NOUN
ftr-492	1359	30	in	in	ADP
ftr-492	1359	31	their	their	PRON
ftr-492	1359	32	capacities	capacity	NOUN
ftr-492	1359	33	as	as	ADP
ftr-492	1359	34	such	such	ADJ
ftr-492	1359	35	,	,	PUNCT
ftr-492	1359	36	since	since	SCONJ
ftr-492	1359	37	section	section	NOUN
ftr-492	1359	38	18	18	NUM
ftr-492	1359	39	-	-	SYM
ftr-492	1359	40	402	402	NUM
ftr-492	1359	41	of	of	ADP
ftr-492	1359	42	the	the	DET
ftr-492	1359	43	delaware	delaware	PROPN
ftr-492	1359	44	llca	llca	PROPN
ftr-492	1359	45	states	state	VERB
ftr-492	1359	46	that	that	SCONJ
ftr-492	1359	47	"	"	PUNCT
ftr-492	1359	48	unless	unless	SCONJ
ftr-492	1359	49	otherwise	otherwise	ADV
ftr-492	1359	50	provided	provide	VERB
ftr-492	1359	51	in	in	ADP
ftr-492	1359	52	a	a	DET
ftr-492	1359	53	limited	limited	ADJ
ftr-492	1359	54	liability	liability	NOUN
ftr-492	1359	55	company	company	NOUN
ftr-492	1359	56	agreement	agreement	NOUN
ftr-492	1359	57	.	.	PUNCT
ftr-492	1359	58	"	"	PUNCT
ftr-492	1360	1	the	the	DET
ftr-492	1360	2	limited	limited	ADJ
ftr-492	1360	3	liability	liability	NOUN
ftr-492	1360	4	company	company	NOUN
ftr-492	1360	5	will	will	AUX
ftr-492	1360	6	be	be	AUX
ftr-492	1360	7	managed	manage	VERB
ftr-492	1360	8	by	by	ADP
ftr-492	1360	9	all	all	DET
ftr-492	1360	10	the	the	DET
ftr-492	1360	11	members	member	NOUN
ftr-492	1360	12	in	in	ADP
ftr-492	1360	13	their	their	PRON
ftr-492	1360	14	capacities	capacity	NOUN
ftr-492	1360	15	as	as	ADP
ftr-492	1360	16	such	such	ADJ
ftr-492	1360	17	or	or	CCONJ
ftr-492	1360	18	by	by	ADP
ftr-492	1360	19	designated	designate	VERB
ftr-492	1360	20	managers	manager	NOUN
ftr-492	1360	21	.	.	PUNCT
ftr-492	1361	1	del	del	PROPN
ftr-492	1361	2	.	.	PROPN
ftr-492	1361	3	code	code	PROPN
ftr-492	1361	4	ann	ann	PROPN
ftr-492	1361	5	.	.	PUNCT
ftr-492	1362	1	tit	tit	PROPN
ftr-492	1362	2	.	.	PROPN
ftr-492	1363	1	6	6	NUM
ftr-492	1363	2	,	,	PUNCT
ftr-492	1363	3	§	§	PROPN
ftr-492	1363	4	18	18	NUM
ftr-492	1363	5	-	-	SYM
ftr-492	1363	6	402	402	NUM
ftr-492	1363	7	(	(	PUNCT
ftr-492	1363	8	supp	supp	PROPN
ftr-492	1363	9	.	.	PUNCT
ftr-492	1363	10	1992	1992	NUM
ftr-492	1363	11	)	)	PUNCT
ftr-492	1363	12	.	.	PUNCT
ftr-492	1364	1	however	however	ADV
ftr-492	1364	2	,	,	PUNCT
ftr-492	1364	3	there	there	PRON
ftr-492	1364	4	may	may	AUX
ftr-492	1364	5	be	be	AUX
ftr-492	1364	6	a	a	DET
ftr-492	1364	7	negative	negative	ADJ
ftr-492	1364	8	implication	implication	NOUN
ftr-492	1364	9	in	in	ADP
ftr-492	1364	10	section	section	NOUN
ftr-492	1364	11	18	18	NUM
ftr-492	1364	12	-	-	SYM
ftr-492	1364	13	404	404	NUM
ftr-492	1364	14	of	of	ADP
ftr-492	1364	15	the	the	DET
ftr-492	1364	16	delaware	delaware	PROPN
ftr-492	1364	17	llca	llca	PROPN
ftr-492	1364	18	.	.	PUNCT
ftr-492	1365	1	which	which	PRON
ftr-492	1365	2	sets	set	VERB
ftr-492	1365	3	forth	forth	ADP
ftr-492	1365	4	various	various	ADJ
ftr-492	1365	5	options	option	NOUN
ftr-492	1365	6	for	for	ADP
ftr-492	1365	7	how	how	SCONJ
ftr-492	1365	8	management	management	NOUN
ftr-492	1365	9	may	may	AUX
ftr-492	1365	10	be	be	AUX
ftr-492	1365	11	carried	carry	VERB
ftr-492	1365	12	out	out	ADP
ftr-492	1365	13	by	by	ADP
ftr-492	1365	14	designated	designate	VERB
ftr-492	1365	15	managers	manager	NOUN
ftr-492	1365	16	but	but	CCONJ
ftr-492	1365	17	does	do	AUX
ftr-492	1365	18	not	not	PART
ftr-492	1365	19	mention	mention	VERB
ftr-492	1365	20	management	management	NOUN
ftr-492	1365	21	by	by	ADP
ftr-492	1365	22	members	member	NOUN
ftr-492	1365	23	.	.	PUNCT
ftr-492	1366	1	215	215	NUM
ftr-492	1366	2	.	.	PUNCT
ftr-492	1367	1	see	see	VERB
ftr-492	1367	2	,	,	PUNCT
ftr-492	1367	3	e.g.	e.g.	ADV
ftr-492	1367	4	,	,	PUNCT
ftr-492	1367	5	del	del	PROPN
ftr-492	1367	6	.	.	PROPN
ftr-492	1367	7	code	code	PROPN
ftr-492	1367	8	ann	ann	PROPN
ftr-492	1367	9	.	.	PUNCT
ftr-492	1368	1	tit	tit	PROPN
ftr-492	1368	2	.	.	PUNCT
ftr-492	1369	1	6	6	NUM
ftr-492	1369	2	.	.	X
ftr-492	1369	3	§	§	PROPN
ftr-492	1369	4	17	17	NUM
ftr-492	1369	5	-	-	SYM
ftr-492	1369	6	101(7	101(7	NUM
ftr-492	1369	7	)	)	PUNCT
ftr-492	1369	8	(	(	PUNCT
ftr-492	1369	9	supp	supp	PROPN
ftr-492	1369	10	.	.	PUNCT
ftr-492	1369	11	1992	1992	NUM
ftr-492	1369	12	)	)	PUNCT
ftr-492	1369	13	(	(	PUNCT
ftr-492	1369	14	defining	define	VERB
ftr-492	1369	15	limited	limited	ADJ
ftr-492	1369	16	partnership	partnership	NOUN
ftr-492	1369	17	)	)	PUNCT
ftr-492	1369	18	;	;	PUNCT
ftr-492	1369	19	i	i	PRON
ftr-492	1369	20	d.	d.	PROPN
ftr-492	1369	21	at	at	ADP
ftr-492	1369	22	§	§	PROPN
ftr-492	1369	23	1506(4	1506(4	NUM
ftr-492	1369	24	)	)	PUNCT
ftr-492	1369	25	(	(	PUNCT
ftr-492	1369	26	defining	define	VERB
ftr-492	1369	27	general	general	ADJ
ftr-492	1369	28	partnership	partnership	NOUN
ftr-492	1369	29	)	)	PUNCT
ftr-492	1369	30	.	.	PUNCT
ftr-492	1370	1	19931	19931	NUM
ftr-492	1370	2	florida	florida	PROPN
ftr-492	1370	3	tax	tax	PROPN
ftr-492	1370	4	review	review	NOUN
ftr-492	1370	5	law	law	NOUN
ftr-492	1370	6	.	.	PUNCT
ftr-492	1371	1	the	the	DET
ftr-492	1371	2	first	first	ADJ
ftr-492	1371	3	is	be	AUX
ftr-492	1371	4	where	where	SCONJ
ftr-492	1371	5	one	one	NUM
ftr-492	1371	6	of	of	ADP
ftr-492	1371	7	the	the	DET
ftr-492	1371	8	partners	partner	NOUN
ftr-492	1371	9	has	have	VERB
ftr-492	1371	10	such	such	DET
ftr-492	1371	11	a	a	DET
ftr-492	1371	12	de	de	X
ftr-492	1371	13	minimis	minimis	NOUN
ftr-492	1371	14	interest	interest	NOUN
ftr-492	1371	15	that	that	PRON
ftr-492	1371	16	it	it	PRON
ftr-492	1371	17	might	might	AUX
ftr-492	1371	18	not	not	PART
ftr-492	1371	19	be	be	AUX
ftr-492	1371	20	regarded	regard	VERB
ftr-492	1371	21	as	as	ADP
ftr-492	1371	22	being	be	AUX
ftr-492	1371	23	a	a	DET
ftr-492	1371	24	partner	partner	NOUN
ftr-492	1371	25	for	for	ADP
ftr-492	1371	26	federal	federal	ADJ
ftr-492	1371	27	income	income	NOUN
ftr-492	1371	28	tax	tax	NOUN
ftr-492	1371	29	purposes	purpose	NOUN
ftr-492	1371	30	.	.	PUNCT
ftr-492	1372	1	the	the	DET
ftr-492	1372	2	second	second	NOUN
ftr-492	1372	3	is	be	AUX
ftr-492	1372	4	where	where	SCONJ
ftr-492	1372	5	the	the	DET
ftr-492	1372	6	partners	partner	NOUN
ftr-492	1372	7	are	be	AUX
ftr-492	1372	8	a	a	DET
ftr-492	1372	9	reit	reit	NOUN
ftr-492	1372	10	and	and	CCONJ
ftr-492	1372	11	its	its	PRON
ftr-492	1372	12	"	"	PUNCT
ftr-492	1372	13	qualified	qualified	ADJ
ftr-492	1372	14	reit	reit	PROPN
ftr-492	1372	15	subsidiary	subsidiary	NOUN
ftr-492	1372	16	"	"	PUNCT
ftr-492	1372	17	within	within	ADP
ftr-492	1372	18	the	the	DET
ftr-492	1372	19	meaning	meaning	NOUN
ftr-492	1372	20	of	of	ADP
ftr-492	1372	21	section	section	NOUN
ftr-492	1372	22	856(i	856(i	PROPN
ftr-492	1372	23	)	)	PUNCT
ftr-492	1372	24	,	,	PUNCT
ftr-492	1372	25	which	which	PRON
ftr-492	1372	26	is	be	AUX
ftr-492	1372	27	not	not	PART
ftr-492	1372	28	treated	treat	VERB
ftr-492	1372	29	as	as	ADP
ftr-492	1372	30	a	a	DET
ftr-492	1372	31	separate	separate	ADJ
ftr-492	1372	32	entity	entity	NOUN
ftr-492	1372	33	for	for	ADP
ftr-492	1372	34	federal	federal	ADJ
ftr-492	1372	35	income	income	NOUN
ftr-492	1372	36	tax	tax	NOUN
ftr-492	1372	37	purposes	purpose	NOUN
ftr-492	1372	38	.	.	PUNCT
ftr-492	1373	1	moreover	moreover	ADV
ftr-492	1373	2	,	,	PUNCT
ftr-492	1373	3	one	one	NUM
ftr-492	1373	4	-	-	PUNCT
ftr-492	1373	5	member	member	NOUN
ftr-492	1373	6	entity	entity	NOUN
ftr-492	1373	7	classification	classification	NOUN
ftr-492	1373	8	issues	issue	NOUN
ftr-492	1373	9	obviously	obviously	ADV
ftr-492	1373	10	can	can	AUX
ftr-492	1373	11	arise	arise	VERB
ftr-492	1373	12	where	where	SCONJ
ftr-492	1373	13	the	the	DET
ftr-492	1373	14	entity	entity	NOUN
ftr-492	1373	15	is	be	AUX
ftr-492	1373	16	a	a	DET
ftr-492	1373	17	trust	trust	NOUN
ftr-492	1373	18	,	,	PUNCT
ftr-492	1373	19	limited	limited	ADJ
ftr-492	1373	20	liability	liability	NOUN
ftr-492	1373	21	company	company	NOUN
ftr-492	1373	22	or	or	CCONJ
ftr-492	1373	23	other	other	ADJ
ftr-492	1373	24	type	type	NOUN
ftr-492	1373	25	of	of	ADP
ftr-492	1373	26	organization	organization	NOUN
ftr-492	1373	27	that	that	PRON
ftr-492	1373	28	does	do	AUX
ftr-492	1373	29	not	not	PART
ftr-492	1373	30	need	need	VERB
ftr-492	1373	31	to	to	PART
ftr-492	1373	32	have	have	VERB
ftr-492	1373	33	more	more	ADJ
ftr-492	1373	34	than	than	ADP
ftr-492	1373	35	one	one	NUM
ftr-492	1373	36	member	member	NOUN
ftr-492	1373	37	under	under	ADP
ftr-492	1373	38	applicable	applicable	ADJ
ftr-492	1373	39	state	state	NOUN
ftr-492	1373	40	law	law	NOUN
ftr-492	1373	41	.	.	PUNCT
ftr-492	1374	1	as	as	ADP
ftr-492	1374	2	a	a	DET
ftr-492	1374	3	threshold	threshold	NOUN
ftr-492	1374	4	matter	matter	NOUN
ftr-492	1374	5	,	,	PUNCT
ftr-492	1374	6	one	one	PRON
ftr-492	1374	7	could	could	AUX
ftr-492	1374	8	question	question	VERB
ftr-492	1374	9	whether	whether	SCONJ
ftr-492	1374	10	any	any	DET
ftr-492	1374	11	such	such	ADJ
ftr-492	1374	12	entity	entity	NOUN
ftr-492	1374	13	could	could	AUX
ftr-492	1374	14	be	be	AUX
ftr-492	1374	15	a	a	DET
ftr-492	1374	16	partnership	partnership	NOUN
ftr-492	1374	17	for	for	ADP
ftr-492	1374	18	federal	federal	ADJ
ftr-492	1374	19	income	income	NOUN
ftr-492	1374	20	tax	tax	NOUN
ftr-492	1374	21	purposes	purpose	NOUN
ftr-492	1374	22	.	.	PUNCT
ftr-492	1375	1	the	the	DET
ftr-492	1375	2	essence	essence	NOUN
ftr-492	1375	3	of	of	ADP
ftr-492	1375	4	a	a	DET
ftr-492	1375	5	partnership	partnership	NOUN
ftr-492	1375	6	is	be	AUX
ftr-492	1375	7	two	two	NUM
ftr-492	1375	8	or	or	CCONJ
ftr-492	1375	9	more	more	ADJ
ftr-492	1375	10	persons	person	NOUN
ftr-492	1375	11	joining	join	VERB
ftr-492	1375	12	together	together	ADV
ftr-492	1375	13	to	to	PART
ftr-492	1375	14	carry	carry	VERB
ftr-492	1375	15	on	on	ADP
ftr-492	1375	16	some	some	DET
ftr-492	1375	17	business	business	NOUN
ftr-492	1375	18	activity	activity	NOUN
ftr-492	1375	19	,	,	PUNCT
ftr-492	1375	20	and	and	CCONJ
ftr-492	1375	21	there	there	PRON
ftr-492	1375	22	is	be	VERB
ftr-492	1375	23	language	language	NOUN
ftr-492	1375	24	in	in	ADP
ftr-492	1375	25	a	a	DET
ftr-492	1375	26	number	number	NOUN
ftr-492	1375	27	of	of	ADP
ftr-492	1375	28	cases	case	NOUN
ftr-492	1375	29	supporting	support	VERB
ftr-492	1375	30	that	that	PRON
ftr-492	1375	31	conclusion.216	conclusion.216	VERB
ftr-492	1375	32	the	the	DET
ftr-492	1375	33	service	service	NOUN
ftr-492	1375	34	endorsed	endorse	VERB
ftr-492	1375	35	that	that	SCONJ
ftr-492	1375	36	position	position	NOUN
ftr-492	1375	37	in	in	ADP
ftr-492	1375	38	two	two	NUM
ftr-492	1375	39	technical	technical	ADJ
ftr-492	1375	40	advice	advice	NOUN
ftr-492	1375	41	memoranda	memorandum	NOUN
ftr-492	1375	42	issued	issue	VERB
ftr-492	1375	43	in	in	ADP
ftr-492	1375	44	1985	1985	NUM
ftr-492	1375	45	dealing	deal	VERB
ftr-492	1375	46	with	with	ADP
ftr-492	1375	47	the	the	DET
ftr-492	1375	48	issue	issue	NOUN
ftr-492	1375	49	of	of	ADP
ftr-492	1375	50	whether	whether	SCONJ
ftr-492	1375	51	one	one	NUM
ftr-492	1375	52	-	-	PUNCT
ftr-492	1375	53	member	member	NOUN
ftr-492	1375	54	entities	entity	NOUN
ftr-492	1375	55	may	may	AUX
ftr-492	1375	56	be	be	AUX
ftr-492	1375	57	partnerships	partnership	NOUN
ftr-492	1375	58	for	for	ADP
ftr-492	1375	59	federal	federal	ADJ
ftr-492	1375	60	income	income	NOUN
ftr-492	1375	61	tax	tax	NOUN
ftr-492	1375	62	purposes.217	purposes.217	NOUN
ftr-492	1375	63	in	in	ADP
ftr-492	1375	64	technical	technical	ADJ
ftr-492	1375	65	advice	advice	NOUN
ftr-492	1375	66	memorandum	memorandum	NOUN
ftr-492	1375	67	8533003	8533003	NUM
ftr-492	1375	68	,	,	PUNCT
ftr-492	1375	69	for	for	ADP
ftr-492	1375	70	example	example	NOUN
ftr-492	1375	71	,	,	PUNCT
ftr-492	1375	72	the	the	DET
ftr-492	1375	73	service	service	NOUN
ftr-492	1375	74	ruled	rule	VERB
ftr-492	1375	75	that	that	SCONJ
ftr-492	1375	76	a	a	DET
ftr-492	1375	77	single	single	ADJ
ftr-492	1375	78	beneficiary	beneficiary	NOUN
ftr-492	1375	79	trust	trust	NOUN
ftr-492	1375	80	that	that	PRON
ftr-492	1375	81	was	be	AUX
ftr-492	1375	82	formed	form	VERB
ftr-492	1375	83	to	to	PART
ftr-492	1375	84	make	make	VERB
ftr-492	1375	85	various	various	ADJ
ftr-492	1375	86	investments	investment	NOUN
ftr-492	1375	87	was	be	AUX
ftr-492	1375	88	the	the	DET
ftr-492	1375	89	agent	agent	NOUN
ftr-492	1375	90	of	of	ADP
ftr-492	1375	91	its	its	PRON
ftr-492	1375	92	beneficiary	beneficiary	NOUN
ftr-492	1375	93	for	for	ADP
ftr-492	1375	94	federal	federal	ADJ
ftr-492	1375	95	income	income	NOUN
ftr-492	1375	96	tax	tax	NOUN
ftr-492	1375	97	purposes	purpose	NOUN
ftr-492	1375	98	,	,	PUNCT
ftr-492	1375	99	rather	rather	ADV
ftr-492	1375	100	than	than	ADP
ftr-492	1375	101	a	a	DET
ftr-492	1375	102	trust	trust	NOUN
ftr-492	1375	103	,	,	PUNCT
ftr-492	1375	104	partnership	partnership	NOUN
ftr-492	1375	105	or	or	CCONJ
ftr-492	1375	106	association	association	NOUN
ftr-492	1375	107	.	.	PUNCT
ftr-492	1376	1	the	the	DET
ftr-492	1376	2	service	service	NOUN
ftr-492	1376	3	first	first	ADV
ftr-492	1376	4	concluded	conclude	VERB
ftr-492	1376	5	that	that	SCONJ
ftr-492	1376	6	the	the	DET
ftr-492	1376	7	trust	trust	NOUN
ftr-492	1376	8	was	be	AUX
ftr-492	1376	9	not	not	PART
ftr-492	1376	10	a	a	DET
ftr-492	1376	11	trust	trust	NOUN
ftr-492	1376	12	for	for	ADP
ftr-492	1376	13	federal	federal	ADJ
ftr-492	1376	14	income	income	NOUN
ftr-492	1376	15	tax	tax	NOUN
ftr-492	1376	16	purposes	purpose	NOUN
ftr-492	1376	17	,	,	PUNCT
ftr-492	1376	18	because	because	SCONJ
ftr-492	1376	19	the	the	DET
ftr-492	1376	20	trust	trust	NOUN
ftr-492	1376	21	was	be	AUX
ftr-492	1376	22	engaged	engage	VERB
ftr-492	1376	23	in	in	ADP
ftr-492	1376	24	a	a	DET
ftr-492	1376	25	business	business	NOUN
ftr-492	1376	26	for	for	ADP
ftr-492	1376	27	profit	profit	NOUN
ftr-492	1376	28	and	and	CCONJ
ftr-492	1376	29	the	the	DET
ftr-492	1376	30	trust	trust	NOUN
ftr-492	1376	31	had	have	VERB
ftr-492	1376	32	associates	associate	NOUN
ftr-492	1376	33	,	,	PUNCT
ftr-492	1376	34	relying	rely	VERB
ftr-492	1376	35	on	on	ADP
ftr-492	1376	36	the	the	DET
ftr-492	1376	37	authorities	authority	NOUN
ftr-492	1376	38	holding	hold	VERB
ftr-492	1376	39	that	that	SCONJ
ftr-492	1376	40	an	an	DET
ftr-492	1376	41	entity	entity	NOUN
ftr-492	1376	42	with	with	ADP
ftr-492	1376	43	one	one	NUM
ftr-492	1376	44	owner	owner	NOUN
ftr-492	1376	45	can	can	AUX
ftr-492	1376	46	be	be	AUX
ftr-492	1376	47	deemed	deem	VERB
ftr-492	1376	48	to	to	PART
ftr-492	1376	49	have	have	VERB
ftr-492	1376	50	associates	associate	NOUN
ftr-492	1376	51	if	if	SCONJ
ftr-492	1376	52	the	the	DET
ftr-492	1376	53	owner	owner	NOUN
ftr-492	1376	54	participates	participate	VERB
ftr-492	1376	55	in	in	ADP
ftr-492	1376	56	the	the	DET
ftr-492	1376	57	entity	entity	NOUN
ftr-492	1376	58	's	's	PART
ftr-492	1376	59	creation	creation	NOUN
ftr-492	1376	60	and	and	CCONJ
ftr-492	1376	61	management.21	management.21	PROPN
ftr-492	1376	62	8	8	NUM
ftr-492	1376	63	the	the	DET
ftr-492	1376	64	service	service	NOUN
ftr-492	1376	65	next	next	ADV
ftr-492	1376	66	concluded	conclude	VERB
ftr-492	1376	67	that	that	SCONJ
ftr-492	1376	68	the	the	DET
ftr-492	1376	69	entity	entity	NOUN
ftr-492	1376	70	was	be	AUX
ftr-492	1376	71	not	not	PART
ftr-492	1376	72	a	a	DET
ftr-492	1376	73	partnership	partnership	NOUN
ftr-492	1376	74	,	,	PUNCT
ftr-492	1376	75	using	use	VERB
ftr-492	1376	76	the	the	DET
ftr-492	1376	77	following	follow	VERB
ftr-492	1376	78	rationale	rationale	NOUN
ftr-492	1376	79	:	:	PUNCT
ftr-492	1376	80	"	"	PUNCT
ftr-492	1376	81	despite	despite	SCONJ
ftr-492	1376	82	the	the	DET
ftr-492	1376	83	fact	fact	NOUN
ftr-492	1376	84	that	that	SCONJ
ftr-492	1376	85	under	under	ADP
ftr-492	1376	86	hynes	hynes	PROPN
ftr-492	1376	87	a	a	DET
ftr-492	1376	88	single	single	ADJ
ftr-492	1376	89	member	member	NOUN
ftr-492	1376	90	organization	organization	NOUN
ftr-492	1376	91	can	can	AUX
ftr-492	1376	92	be	be	AUX
ftr-492	1376	93	treated	treat	VERB
ftr-492	1376	94	as	as	ADP
ftr-492	1376	95	having	have	VERB
ftr-492	1376	96	associates	associate	NOUN
ftr-492	1376	97	for	for	ADP
ftr-492	1376	98	purposes	purpose	NOUN
ftr-492	1376	99	of	of	ADP
ftr-492	1376	100	determining	determine	VERB
ftr-492	1376	101	if	if	SCONJ
ftr-492	1376	102	it	it	PRON
ftr-492	1376	103	is	be	AUX
ftr-492	1376	104	an	an	DET
ftr-492	1376	105	association	association	NOUN
ftr-492	1376	106	,	,	PUNCT
ftr-492	1376	107	no	no	DET
ftr-492	1376	108	single	single	ADJ
ftr-492	1376	109	member	member	NOUN
ftr-492	1376	110	organization	organization	NOUN
ftr-492	1376	111	possesses	possess	VERB
ftr-492	1376	112	associates	associate	NOUN
ftr-492	1376	113	in	in	ADP
ftr-492	1376	114	the	the	DET
ftr-492	1376	115	partnership	partnership	NOUN
ftr-492	1376	116	sense	sense	NOUN
ftr-492	1376	117	and	and	CCONJ
ftr-492	1376	118	an	an	DET
ftr-492	1376	119	organization	organization	NOUN
ftr-492	1376	120	with	with	ADP
ftr-492	1376	121	only	only	ADV
ftr-492	1376	122	a	a	DET
ftr-492	1376	123	single	single	ADJ
ftr-492	1376	124	member	member	NOUN
ftr-492	1376	125	can	can	AUX
ftr-492	1376	126	not	not	PART
ftr-492	1376	127	be	be	AUX
ftr-492	1376	128	a	a	DET
ftr-492	1376	129	partnership	partnership	NOUN
ftr-492	1376	130	.	.	PUNCT
ftr-492	1376	131	"	"	PUNCT
ftr-492	1377	1	'	'	PUNCT
ftr-492	1377	2	219	219	NUM
ftr-492	1377	3	the	the	DET
ftr-492	1377	4	service	service	NOUN
ftr-492	1377	5	then	then	ADV
ftr-492	1377	6	stated	state	VERB
ftr-492	1377	7	that	that	SCONJ
ftr-492	1377	8	the	the	DET
ftr-492	1377	9	trust	trust	NOUN
ftr-492	1377	10	should	should	AUX
ftr-492	1377	11	be	be	AUX
ftr-492	1377	12	classified	classify	VERB
ftr-492	1377	13	as	as	ADP
ftr-492	1377	14	either	either	CCONJ
ftr-492	1377	15	an	an	DET
ftr-492	1377	16	association	association	NOUN
ftr-492	1377	17	or	or	CCONJ
ftr-492	1377	18	as	as	ADP
ftr-492	1377	19	an	an	DET
ftr-492	1377	20	agency	agency	NOUN
ftr-492	1377	21	arrangement	arrangement	NOUN
ftr-492	1377	22	,	,	PUNCT
ftr-492	1377	23	depending	depend	VERB
ftr-492	1377	24	upon	upon	SCONJ
ftr-492	1377	25	whether	whether	SCONJ
ftr-492	1377	26	it	it	PRON
ftr-492	1377	27	had	have	AUX
ftr-492	1377	28	more	more	ADJ
ftr-492	1377	29	than	than	ADP
ftr-492	1377	30	two	two	NUM
ftr-492	1377	31	out	out	ADP
ftr-492	1377	32	of	of	ADP
ftr-492	1377	33	four	four	NUM
ftr-492	1377	34	of	of	ADP
ftr-492	1377	35	the	the	DET
ftr-492	1377	36	corporate	corporate	ADJ
ftr-492	1377	37	characteristics	characteristic	NOUN
ftr-492	1377	38	that	that	PRON
ftr-492	1377	39	are	be	AUX
ftr-492	1377	40	relevant	relevant	ADJ
ftr-492	1377	41	in	in	ADP
ftr-492	1377	42	distinguishing	distinguish	VERB
ftr-492	1377	43	associations	association	NOUN
ftr-492	1377	44	from	from	ADP
ftr-492	1377	45	partnerships	partnership	NOUN
ftr-492	1377	46	under	under	ADP
ftr-492	1377	47	regulations	regulation	NOUN
ftr-492	1377	48	section	section	NOUN
ftr-492	1377	49	301.7701	301.7701	NUM
ftr-492	1377	50	-	-	SYM
ftr-492	1377	51	2	2	NUM
ftr-492	1377	52	.	.	PUNCT
ftr-492	1378	1	on	on	ADP
ftr-492	1378	2	the	the	DET
ftr-492	1378	3	facts	fact	NOUN
ftr-492	1378	4	,	,	PUNCT
ftr-492	1378	5	the	the	DET
ftr-492	1378	6	service	service	NOUN
ftr-492	1378	7	concluded	conclude	VERB
ftr-492	1378	8	that	that	SCONJ
ftr-492	1378	9	the	the	DET
ftr-492	1378	10	trust	trust	NOUN
ftr-492	1378	11	represented	represent	VERB
ftr-492	1378	12	an	an	DET
ftr-492	1378	13	agency	agency	NOUN
ftr-492	1378	14	arrangement	arrangement	NOUN
ftr-492	1378	15	on	on	ADP
ftr-492	1378	16	the	the	DET
ftr-492	1378	17	theory	theory	NOUN
ftr-492	1378	18	that	that	SCONJ
ftr-492	1378	19	it	it	PRON
ftr-492	1378	20	lacked	lack	VERB
ftr-492	1378	21	limited	limit	VERB
ftr-492	1378	22	216	216	NUM
ftr-492	1378	23	.	.	PUNCT
ftr-492	1379	1	see	see	VERB
ftr-492	1379	2	,	,	PUNCT
ftr-492	1379	3	e.g.	e.g.	ADV
ftr-492	1379	4	,	,	PUNCT
ftr-492	1379	5	beck	beck	PROPN
ftr-492	1379	6	chem	chem	PROPN
ftr-492	1379	7	.	.	PUNCT
ftr-492	1380	1	equip	equip	PROPN
ftr-492	1380	2	.	.	PUNCT
ftr-492	1381	1	corp	corp	PROPN
ftr-492	1381	2	.	.	PROPN
ftr-492	1382	1	v.	v.	PROPN
ftr-492	1382	2	commissioner	commissioner	PROPN
ftr-492	1382	3	,	,	PUNCT
ftr-492	1382	4	27	27	NUM
ftr-492	1382	5	t.c	t.c	PROPN
ftr-492	1382	6	.	.	PROPN
ftr-492	1382	7	840	840	NUM
ftr-492	1382	8	,	,	PUNCT
ftr-492	1382	9	848	848	NUM
ftr-492	1382	10	-	-	SYM
ftr-492	1382	11	49	49	NUM
ftr-492	1382	12	(	(	PUNCT
ftr-492	1382	13	1957	1957	NUM
ftr-492	1382	14	)	)	PUNCT
ftr-492	1382	15	,	,	PUNCT
ftr-492	1382	16	acq	acq	PROPN
ftr-492	1382	17	.	.	PROPN
ftr-492	1382	18	1957	1957	NUM
ftr-492	1382	19	-	-	SYM
ftr-492	1382	20	2	2	NUM
ftr-492	1382	21	c.b	c.b	PROPN
ftr-492	1382	22	.	.	PROPN
ftr-492	1382	23	3	3	NUM
ftr-492	1382	24	.	.	NOUN
ftr-492	1382	25	217	217	NUM
ftr-492	1382	26	.	.	PUNCT
ftr-492	1383	1	i.r.s	i.r.s	PROPN
ftr-492	1383	2	.	.	PUNCT
ftr-492	1384	1	t.a.m	t.a.m	PROPN
ftr-492	1384	2	.	.	PROPN
ftr-492	1384	3	8552010	8552010	NUM
ftr-492	1384	4	(	(	PUNCT
ftr-492	1384	5	sept	sept	PROPN
ftr-492	1384	6	.	.	PROPN
ftr-492	1384	7	25	25	NUM
ftr-492	1384	8	,	,	PUNCT
ftr-492	1384	9	1985	1985	NUM
ftr-492	1384	10	)	)	PUNCT
ftr-492	1384	11	;	;	PUNCT
ftr-492	1384	12	i.r.s	i.r.s	PROPN
ftr-492	1384	13	.	.	PUNCT
ftr-492	1384	14	t.a.m	t.a.m	PROPN
ftr-492	1384	15	.	.	PROPN
ftr-492	1384	16	8533003	8533003	NUM
ftr-492	1384	17	(	(	PUNCT
ftr-492	1384	18	may	may	PROPN
ftr-492	1384	19	7	7	NUM
ftr-492	1384	20	,	,	PUNCT
ftr-492	1384	21	1985	1985	NUM
ftr-492	1384	22	)	)	PUNCT
ftr-492	1384	23	;	;	PUNCT
ftr-492	1384	24	see	see	VERB
ftr-492	1384	25	g.c.m	g.c.m	NOUN
ftr-492	1384	26	.	.	PUNCT
ftr-492	1385	1	39395	39395	NUM
ftr-492	1385	2	(	(	PUNCT
ftr-492	1385	3	aug	aug	PROPN
ftr-492	1385	4	.	.	PROPN
ftr-492	1385	5	5	5	NUM
ftr-492	1385	6	,	,	PUNCT
ftr-492	1385	7	1985	1985	NUM
ftr-492	1385	8	)	)	PUNCT
ftr-492	1385	9	(	(	PUNCT
ftr-492	1385	10	discussing	discuss	VERB
ftr-492	1385	11	i.r.s	i.r.	NOUN
ftr-492	1385	12	.	.	PUNCT
ftr-492	1386	1	t.a.m	t.a.m	PROPN
ftr-492	1386	2	.	.	PROPN
ftr-492	1386	3	8533003	8533003	NUM
ftr-492	1386	4	)	)	PUNCT
ftr-492	1386	5	;	;	PUNCT
ftr-492	1387	1	priv	priv	PROPN
ftr-492	1387	2	.	.	PUNCT
ftr-492	1388	1	let	let	VERB
ftr-492	1388	2	.	.	PUNCT
ftr-492	1389	1	rul	rul	NOUN
ftr-492	1389	2	.	.	PUNCT
ftr-492	1389	3	8139048	8139048	NUM
ftr-492	1389	4	(	(	PUNCT
ftr-492	1389	5	june	june	PROPN
ftr-492	1389	6	30	30	NUM
ftr-492	1389	7	,	,	PUNCT
ftr-492	1389	8	1981	1981	NUM
ftr-492	1389	9	)	)	PUNCT
ftr-492	1389	10	.	.	PUNCT
ftr-492	1390	1	218	218	NUM
ftr-492	1390	2	.	.	PUNCT
ftr-492	1391	1	i.r.s	i.r.s	PROPN
ftr-492	1391	2	.	.	PUNCT
ftr-492	1392	1	t.a.m	t.a.m	PROPN
ftr-492	1392	2	.	.	PROPN
ftr-492	1392	3	8533003	8533003	NUM
ftr-492	1392	4	(	(	PUNCT
ftr-492	1392	5	aug	aug	PROPN
ftr-492	1392	6	.	.	PROPN
ftr-492	1392	7	5	5	NUM
ftr-492	1392	8	,	,	PUNCT
ftr-492	1392	9	1985	1985	NUM
ftr-492	1392	10	)	)	PUNCT
ftr-492	1392	11	(	(	PUNCT
ftr-492	1392	12	citing	cite	VERB
ftr-492	1392	13	hynes	hynes	PROPN
ftr-492	1392	14	v.	v.	PROPN
ftr-492	1392	15	commissioner	commissioner	PROPN
ftr-492	1392	16	,	,	PUNCT
ftr-492	1392	17	74	74	NUM
ftr-492	1392	18	t.c	t.c	PROPN
ftr-492	1392	19	.	.	PROPN
ftr-492	1392	20	1266	1266	NUM
ftr-492	1392	21	(	(	PUNCT
ftr-492	1392	22	1980	1980	NUM
ftr-492	1392	23	)	)	PUNCT
ftr-492	1392	24	)	)	PUNCT
ftr-492	1392	25	.	.	PUNCT
ftr-492	1393	1	219	219	NUM
ftr-492	1393	2	.	.	PUNCT
ftr-492	1394	1	i	i	PRON
ftr-492	1394	2	d.	d.	PROPN
ftr-492	1395	1	[	[	X
ftr-492	1395	2	vol	vol	NOUN
ftr-492	1395	3	1:4	1:4	NUM
ftr-492	1395	4	lingering	linger	VERB
ftr-492	1395	5	partnership	partnership	NOUN
ftr-492	1395	6	classification	classification	NOUN
ftr-492	1395	7	issues	issue	NOUN
ftr-492	1395	8	liability	liability	NOUN
ftr-492	1395	9	and	and	CCONJ
ftr-492	1395	10	continuity	continuity	NOUN
ftr-492	1395	11	of	of	ADP
ftr-492	1395	12	life	life	NOUN
ftr-492	1395	13	.	.	PUNCT
ftr-492	1395	14	'	'	PUNCT
ftr-492	1396	1	the	the	DET
ftr-492	1396	2	service	service	NOUN
ftr-492	1396	3	's	's	PART
ftr-492	1396	4	reasoning	reasoning	NOUN
ftr-492	1396	5	in	in	ADP
ftr-492	1396	6	these	these	DET
ftr-492	1396	7	rulings	ruling	NOUN
ftr-492	1396	8	is	be	AUX
ftr-492	1396	9	more	more	ADV
ftr-492	1396	10	tortured	torture	VERB
ftr-492	1396	11	than	than	SCONJ
ftr-492	1396	12	is	be	AUX
ftr-492	1396	13	necessary	necessary	ADJ
ftr-492	1396	14	.	.	PUNCT
ftr-492	1397	1	the	the	DET
ftr-492	1397	2	cases	case	NOUN
ftr-492	1397	3	holding	hold	VERB
ftr-492	1397	4	that	that	SCONJ
ftr-492	1397	5	an	an	DET
ftr-492	1397	6	association	association	NOUN
ftr-492	1397	7	may	may	AUX
ftr-492	1397	8	have	have	VERB
ftr-492	1397	9	only	only	ADV
ftr-492	1397	10	one	one	NUM
ftr-492	1397	11	member	member	NOUN
ftr-492	1397	12	do	do	AUX
ftr-492	1397	13	not	not	PART
ftr-492	1397	14	really	really	ADV
ftr-492	1397	15	conclude	conclude	VERB
ftr-492	1397	16	that	that	SCONJ
ftr-492	1397	17	the	the	DET
ftr-492	1397	18	term	term	NOUN
ftr-492	1397	19	"	"	PUNCT
ftr-492	1397	20	associates	associate	NOUN
ftr-492	1397	21	"	"	PUNCT
ftr-492	1397	22	may	may	AUX
ftr-492	1397	23	refer	refer	VERB
ftr-492	1397	24	to	to	ADP
ftr-492	1397	25	the	the	DET
ftr-492	1397	26	singular	singular	NOUN
ftr-492	1397	27	,	,	PUNCT
ftr-492	1397	28	but	but	CCONJ
ftr-492	1397	29	,	,	PUNCT
ftr-492	1397	30	rather	rather	ADV
ftr-492	1397	31	,	,	PUNCT
ftr-492	1397	32	they	they	PRON
ftr-492	1397	33	conclude	conclude	VERB
ftr-492	1397	34	that	that	SCONJ
ftr-492	1397	35	the	the	DET
ftr-492	1397	36	presence	presence	NOUN
ftr-492	1397	37	of	of	ADP
ftr-492	1397	38	associates	associate	NOUN
ftr-492	1397	39	is	be	AUX
ftr-492	1397	40	not	not	PART
ftr-492	1397	41	necessary	necessary	ADJ
ftr-492	1397	42	for	for	SCONJ
ftr-492	1397	43	a	a	DET
ftr-492	1397	44	single	single	ADJ
ftr-492	1397	45	-	-	PUNCT
ftr-492	1397	46	member	member	NOUN
ftr-492	1397	47	association	association	NOUN
ftr-492	1397	48	based	base	VERB
ftr-492	1397	49	upon	upon	SCONJ
ftr-492	1397	50	the	the	DET
ftr-492	1397	51	parenthetical	parenthetical	ADJ
ftr-492	1397	52	language	language	NOUN
ftr-492	1397	53	in	in	ADP
ftr-492	1397	54	regulations	regulation	NOUN
ftr-492	1397	55	section	section	NOUN
ftr-492	1397	56	301.7701	301.7701	NUM
ftr-492	1397	57	-	-	SYM
ftr-492	1397	58	2(a)(2	2(a)(2	NUM
ftr-492	1397	59	)	)	PUNCT
ftr-492	1397	60	.	.	PUNCT
ftr-492	1398	1	2	2	NUM
ftr-492	1398	2	that	that	DET
ftr-492	1398	3	language	language	NOUN
ftr-492	1398	4	does	do	AUX
ftr-492	1398	5	not	not	PART
ftr-492	1398	6	indicate	indicate	VERB
ftr-492	1398	7	that	that	SCONJ
ftr-492	1398	8	it	it	PRON
ftr-492	1398	9	is	be	AUX
ftr-492	1398	10	not	not	PART
ftr-492	1398	11	necessary	necessary	ADJ
ftr-492	1398	12	to	to	PART
ftr-492	1398	13	have	have	VERB
ftr-492	1398	14	associates	associate	NOUN
ftr-492	1398	15	in	in	ADP
ftr-492	1398	16	the	the	DET
ftr-492	1398	17	partnership	partnership	NOUN
ftr-492	1398	18	context	context	NOUN
ftr-492	1398	19	.	.	PUNCT
ftr-492	1399	1	thus	thus	ADV
ftr-492	1399	2	,	,	PUNCT
ftr-492	1399	3	the	the	DET
ftr-492	1399	4	service	service	NOUN
ftr-492	1399	5	could	could	AUX
ftr-492	1399	6	simply	simply	ADV
ftr-492	1399	7	have	have	AUX
ftr-492	1399	8	relied	rely	VERB
ftr-492	1399	9	on	on	ADP
ftr-492	1399	10	the	the	DET
ftr-492	1399	11	literal	literal	ADJ
ftr-492	1399	12	language	language	NOUN
ftr-492	1399	13	of	of	ADP
ftr-492	1399	14	the	the	DET
ftr-492	1399	15	regulations	regulation	NOUN
ftr-492	1399	16	regarding	regard	VERB
ftr-492	1399	17	associates	associate	NOUN
ftr-492	1399	18	,	,	PUNCT
ftr-492	1399	19	rather	rather	ADV
ftr-492	1399	20	than	than	ADP
ftr-492	1399	21	the	the	DET
ftr-492	1399	22	bald	bald	ADJ
ftr-492	1399	23	assertion	assertion	NOUN
ftr-492	1399	24	that	that	SCONJ
ftr-492	1399	25	a	a	DET
ftr-492	1399	26	one	one	NUM
ftr-492	1399	27	-	-	PUNCT
ftr-492	1399	28	member	member	NOUN
ftr-492	1399	29	entity	entity	NOUN
ftr-492	1399	30	has	have	AUX
ftr-492	1399	31	associates	associate	NOUN
ftr-492	1399	32	for	for	ADP
ftr-492	1399	33	association	association	NOUN
ftr-492	1399	34	and	and	CCONJ
ftr-492	1399	35	trust	trust	NOUN
ftr-492	1399	36	classification	classification	NOUN
ftr-492	1399	37	purposes	purpose	NOUN
ftr-492	1399	38	but	but	CCONJ
ftr-492	1399	39	not	not	PART
ftr-492	1399	40	for	for	ADP
ftr-492	1399	41	partnership	partnership	NOUN
ftr-492	1399	42	classification	classification	NOUN
ftr-492	1399	43	purposes	purpose	NOUN
ftr-492	1399	44	.	.	PUNCT
ftr-492	1400	1	in	in	ADP
ftr-492	1400	2	any	any	DET
ftr-492	1400	3	event	event	NOUN
ftr-492	1400	4	,	,	PUNCT
ftr-492	1400	5	the	the	DET
ftr-492	1400	6	result	result	NOUN
ftr-492	1400	7	seems	seem	VERB
ftr-492	1400	8	sound	sound	ADJ
ftr-492	1400	9	.	.	PUNCT
ftr-492	1401	1	it	it	PRON
ftr-492	1401	2	should	should	AUX
ftr-492	1401	3	be	be	AUX
ftr-492	1401	4	noted	note	VERB
ftr-492	1401	5	that	that	SCONJ
ftr-492	1401	6	the	the	DET
ftr-492	1401	7	"	"	PUNCT
ftr-492	1401	8	single	single	ADJ
ftr-492	1401	9	economic	economic	ADJ
ftr-492	1401	10	interest	interest	NOUN
ftr-492	1401	11	"	"	PUNCT
ftr-492	1401	12	theory	theory	NOUN
ftr-492	1401	13	would	would	AUX
ftr-492	1401	14	apply	apply	VERB
ftr-492	1401	15	in	in	ADP
ftr-492	1401	16	this	this	DET
ftr-492	1401	17	context	context	NOUN
ftr-492	1401	18	,	,	PUNCT
ftr-492	1401	19	presumably	presumably	ADV
ftr-492	1401	20	making	make	VERB
ftr-492	1401	21	it	it	PRON
ftr-492	1401	22	impossible	impossible	ADJ
ftr-492	1401	23	for	for	ADP
ftr-492	1401	24	a	a	DET
ftr-492	1401	25	one	one	NUM
ftr-492	1401	26	-	-	PUNCT
ftr-492	1401	27	member	member	NOUN
ftr-492	1401	28	entity	entity	NOUN
ftr-492	1401	29	to	to	PART
ftr-492	1401	30	lack	lack	VERB
ftr-492	1401	31	free	free	ADJ
ftr-492	1401	32	transferability	transferability	NOUN
ftr-492	1401	33	of	of	ADP
ftr-492	1401	34	interests	interest	NOUN
ftr-492	1401	35	,	,	PUNCT
ftr-492	1401	36	except	except	SCONJ
ftr-492	1401	37	,	,	PUNCT
ftr-492	1401	38	possibly	possibly	ADV
ftr-492	1401	39	,	,	PUNCT
ftr-492	1401	40	if	if	SCONJ
ftr-492	1401	41	the	the	DET
ftr-492	1401	42	governing	govern	VERB
ftr-492	1401	43	instrument	instrument	NOUN
ftr-492	1401	44	prohibited	prohibit	VERB
ftr-492	1401	45	transfers	transfer	NOUN
ftr-492	1401	46	of	of	ADP
ftr-492	1401	47	interests	interest	NOUN
ftr-492	1401	48	or	or	CCONJ
ftr-492	1401	49	provided	provide	VERB
ftr-492	1401	50	that	that	SCONJ
ftr-492	1401	51	the	the	DET
ftr-492	1401	52	entity	entity	NOUN
ftr-492	1401	53	would	would	AUX
ftr-492	1401	54	dissolve	dissolve	VERB
ftr-492	1401	55	upon	upon	SCONJ
ftr-492	1401	56	the	the	DET
ftr-492	1401	57	occurrence	occurrence	NOUN
ftr-492	1401	58	of	of	ADP
ftr-492	1401	59	an	an	DET
ftr-492	1401	60	attempted	attempt	VERB
ftr-492	1401	61	transfer	transfer	NOUN
ftr-492	1401	62	.	.	PUNCT
ftr-492	1402	1	22	22	NUM
ftr-492	1403	1	thus	thus	ADV
ftr-492	1403	2	,	,	PUNCT
ftr-492	1403	3	the	the	DET
ftr-492	1403	4	issue	issue	NOUN
ftr-492	1403	5	of	of	ADP
ftr-492	1403	6	whether	whether	SCONJ
ftr-492	1403	7	the	the	DET
ftr-492	1403	8	entity	entity	NOUN
ftr-492	1403	9	constitutes	constitute	VERB
ftr-492	1403	10	an	an	DET
ftr-492	1403	11	association	association	NOUN
ftr-492	1403	12	versus	versus	ADP
ftr-492	1403	13	an	an	DET
ftr-492	1403	14	agency	agency	NOUN
ftr-492	1403	15	would	would	AUX
ftr-492	1403	16	turn	turn	VERB
ftr-492	1403	17	on	on	ADP
ftr-492	1403	18	whether	whether	SCONJ
ftr-492	1403	19	the	the	DET
ftr-492	1403	20	entity	entity	NOUN
ftr-492	1403	21	lacks	lack	VERB
ftr-492	1403	22	at	at	ADV
ftr-492	1403	23	least	least	ADV
ftr-492	1403	24	two	two	NUM
ftr-492	1403	25	of	of	ADP
ftr-492	1403	26	the	the	DET
ftr-492	1403	27	remaining	remain	VERB
ftr-492	1403	28	three	three	NUM
ftr-492	1403	29	corporate	corporate	ADJ
ftr-492	1403	30	characteristics	characteristic	NOUN
ftr-492	1403	31	,	,	PUNCT
ftr-492	1403	32	i.e.	i.e.	X
ftr-492	1403	33	,	,	PUNCT
ftr-492	1403	34	limited	limited	ADJ
ftr-492	1403	35	liability	liability	NOUN
ftr-492	1403	36	,	,	PUNCT
ftr-492	1403	37	continuity	continuity	NOUN
ftr-492	1403	38	of	of	ADP
ftr-492	1403	39	life	life	NOUN
ftr-492	1403	40	and	and	CCONJ
ftr-492	1403	41	centralized	centralized	ADJ
ftr-492	1403	42	management	management	NOUN
ftr-492	1403	43	.	.	PUNCT
ftr-492	1404	1	however	however	ADV
ftr-492	1404	2	,	,	PUNCT
ftr-492	1404	3	because	because	SCONJ
ftr-492	1404	4	one	one	NUM
ftr-492	1404	5	normally	normally	ADV
ftr-492	1404	6	thinks	think	VERB
ftr-492	1404	7	of	of	ADP
ftr-492	1404	8	an	an	DET
ftr-492	1404	9	agency	agency	NOUN
ftr-492	1404	10	situation	situation	NOUN
ftr-492	1404	11	as	as	ADP
ftr-492	1404	12	involving	involve	VERB
ftr-492	1404	13	personal	personal	ADJ
ftr-492	1404	14	liability	liability	NOUN
ftr-492	1404	15	,	,	PUNCT
ftr-492	1404	16	it	it	PRON
ftr-492	1404	17	would	would	AUX
ftr-492	1404	18	seem	seem	VERB
ftr-492	1404	19	prudent	prudent	ADJ
ftr-492	1404	20	always	always	ADV
ftr-492	1404	21	to	to	PART
ftr-492	1404	22	arrange	arrange	VERB
ftr-492	1404	23	for	for	ADP
ftr-492	1404	24	the	the	DET
ftr-492	1404	25	absence	absence	NOUN
ftr-492	1404	26	of	of	ADP
ftr-492	1404	27	limited	limited	ADJ
ftr-492	1404	28	liability	liability	NOUN
ftr-492	1404	29	.	.	PUNCT
ftr-492	1404	30	'	'	PUNCT
ftr-492	1405	1	it	it	PRON
ftr-492	1405	2	should	should	AUX
ftr-492	1405	3	be	be	AUX
ftr-492	1405	4	noted	note	VERB
ftr-492	1405	5	that	that	SCONJ
ftr-492	1405	6	the	the	DET
ftr-492	1405	7	service	service	NOUN
ftr-492	1405	8	has	have	VERB
ftr-492	1405	9	under	under	ADP
ftr-492	1405	10	active	active	ADJ
ftr-492	1405	11	consideration	consideration	NOUN
ftr-492	1405	12	the	the	DET
ftr-492	1405	13	issue	issue	NOUN
ftr-492	1405	14	of	of	ADP
ftr-492	1405	15	whether	whether	SCONJ
ftr-492	1405	16	one	one	NUM
ftr-492	1405	17	-	-	PUNCT
ftr-492	1405	18	member	member	NOUN
ftr-492	1405	19	limited	limit	VERB
ftr-492	1405	20	liability	liability	NOUN
ftr-492	1405	21	companies	company	NOUN
ftr-492	1405	22	may	may	AUX
ftr-492	1405	23	qualify	qualify	VERB
ftr-492	1405	24	as	as	ADP
ftr-492	1405	25	partnerships	partnership	NOUN
ftr-492	1405	26	for	for	ADP
ftr-492	1405	27	federal	federal	ADJ
ftr-492	1405	28	income	income	NOUN
ftr-492	1405	29	tax	tax	NOUN
ftr-492	1405	30	purposes.2	purposes.2	PROPN
ftr-492	1405	31	4	4	NUM
ftr-492	1405	32	220	220	NUM
ftr-492	1405	33	.	.	PUNCT
ftr-492	1406	1	i	i	PRON
ftr-492	1406	2	d.	d.	PROPN
ftr-492	1406	3	;	;	PUNCT
ftr-492	1406	4	see	see	VERB
ftr-492	1406	5	also	also	ADV
ftr-492	1406	6	i.r.s	i.r.	NOUN
ftr-492	1406	7	.	.	PUNCT
ftr-492	1407	1	t.a.m	t.a.m	PROPN
ftr-492	1407	2	.	.	PROPN
ftr-492	1407	3	8552010	8552010	NUM
ftr-492	1407	4	(	(	PUNCT
ftr-492	1407	5	sept	sept	PROPN
ftr-492	1407	6	.	.	PROPN
ftr-492	1407	7	25	25	NUM
ftr-492	1407	8	.	.	NOUN
ftr-492	1407	9	1985	1985	NUM
ftr-492	1407	10	)	)	PUNCT
ftr-492	1407	11	(	(	PUNCT
ftr-492	1407	12	concluding	conclude	VERB
ftr-492	1407	13	that	that	SCONJ
ftr-492	1407	14	a	a	DET
ftr-492	1407	15	trust	trust	NOUN
ftr-492	1407	16	was	be	AUX
ftr-492	1407	17	an	an	DET
ftr-492	1407	18	association	association	NOUN
ftr-492	1407	19	,	,	PUNCT
ftr-492	1407	20	relying	rely	VERB
ftr-492	1407	21	on	on	ADP
ftr-492	1407	22	the	the	DET
ftr-492	1407	23	presence	presence	NOUN
ftr-492	1407	24	of	of	ADP
ftr-492	1407	25	centralized	centralized	ADJ
ftr-492	1407	26	management	management	NOUN
ftr-492	1407	27	,	,	PUNCT
ftr-492	1407	28	continuity	continuity	NOUN
ftr-492	1407	29	of	of	ADP
ftr-492	1407	30	life	life	NOUN
ftr-492	1407	31	and	and	CCONJ
ftr-492	1407	32	limited	limited	ADJ
ftr-492	1407	33	liability	liability	NOUN
ftr-492	1407	34	)	)	PUNCT
ftr-492	1407	35	;	;	PUNCT
ftr-492	1407	36	cf	cf	X
ftr-492	1407	37	.	.	PUNCT
ftr-492	1408	1	rev	rev	PROPN
ftr-492	1408	2	.	.	PUNCT
ftr-492	1409	1	rul	rul	PROPN
ftr-492	1409	2	.	.	PUNCT
ftr-492	1410	1	92	92	NUM
ftr-492	1410	2	-	-	SYM
ftr-492	1410	3	105	105	NUM
ftr-492	1410	4	,	,	PUNCT
ftr-492	1410	5	1992	1992	NUM
ftr-492	1410	6	-	-	SYM
ftr-492	1410	7	49	49	NUM
ftr-492	1410	8	i.r.b	i.r.b	NOUN
ftr-492	1410	9	.	.	PUNCT
ftr-492	1411	1	4	4	NUM
ftr-492	1411	2	(	(	PUNCT
ftr-492	1411	3	dec	dec	PROPN
ftr-492	1411	4	.	.	PROPN
ftr-492	1411	5	7	7	NUM
ftr-492	1411	6	)	)	PUNCT
ftr-492	1411	7	(	(	PUNCT
ftr-492	1411	8	illinois	illinois	PROPN
ftr-492	1411	9	land	land	PROPN
ftr-492	1411	10	trust	trust	PROPN
ftr-492	1411	11	owned	own	VERB
ftr-492	1411	12	by	by	ADP
ftr-492	1411	13	one	one	NUM
ftr-492	1411	14	individual	individual	NOUN
ftr-492	1411	15	,	,	PUNCT
ftr-492	1411	16	who	who	PRON
ftr-492	1411	17	apparently	apparently	ADV
ftr-492	1411	18	was	be	AUX
ftr-492	1411	19	personally	personally	ADV
ftr-492	1411	20	liable	liable	ADJ
ftr-492	1411	21	for	for	ADP
ftr-492	1411	22	trust	trust	NOUN
ftr-492	1411	23	liabilities	liability	NOUN
ftr-492	1411	24	,	,	PUNCT
ftr-492	1411	25	treated	treat	VERB
ftr-492	1411	26	as	as	ADP
ftr-492	1411	27	an	an	DET
ftr-492	1411	28	agency	agency	NOUN
ftr-492	1411	29	)	)	PUNCT
ftr-492	1411	30	;	;	PUNCT
ftr-492	1412	1	priv	priv	PROPN
ftr-492	1412	2	.	.	PUNCT
ftr-492	1413	1	let	let	VERB
ftr-492	1413	2	.	.	PUNCT
ftr-492	1414	1	rul	rul	NOUN
ftr-492	1414	2	.	.	PUNCT
ftr-492	1414	3	8139048	8139048	NUM
ftr-492	1414	4	(	(	PUNCT
ftr-492	1414	5	june	june	PROPN
ftr-492	1414	6	30	30	NUM
ftr-492	1414	7	,	,	PUNCT
ftr-492	1414	8	1981	1981	NUM
ftr-492	1414	9	)	)	PUNCT
ftr-492	1414	10	(	(	PUNCT
ftr-492	1414	11	apparently	apparently	ADV
ftr-492	1414	12	treating	treat	VERB
ftr-492	1414	13	what	what	PRON
ftr-492	1414	14	the	the	DET
ftr-492	1414	15	service	service	NOUN
ftr-492	1414	16	regarded	regard	VERB
ftr-492	1414	17	as	as	ADP
ftr-492	1414	18	a	a	DET
ftr-492	1414	19	one	one	NUM
ftr-492	1414	20	-	-	PUNCT
ftr-492	1414	21	member	member	NOUN
ftr-492	1414	22	entity	entity	NOUN
ftr-492	1414	23	as	as	ADP
ftr-492	1414	24	an	an	DET
ftr-492	1414	25	agency	agency	NOUN
ftr-492	1414	26	without	without	ADP
ftr-492	1414	27	any	any	DET
ftr-492	1414	28	discussion	discussion	NOUN
ftr-492	1414	29	of	of	ADP
ftr-492	1414	30	regulations	regulation	NOUN
ftr-492	1414	31	section	section	NOUN
ftr-492	1414	32	301.7701	301.7701	NUM
ftr-492	1414	33	-	-	SYM
ftr-492	1414	34	2	2	NUM
ftr-492	1414	35	)	)	PUNCT
ftr-492	1414	36	.	.	PUNCT
ftr-492	1415	1	221	221	NUM
ftr-492	1415	2	.	.	PUNCT
ftr-492	1416	1	regulations	regulation	NOUN
ftr-492	1416	2	section	section	VERB
ftr-492	1416	3	301.7701	301.7701	NUM
ftr-492	1416	4	-	-	SYM
ftr-492	1416	5	2(a)(2	2(a)(2	NOUN
ftr-492	1416	6	)	)	PUNCT
ftr-492	1416	7	states	state	VERB
ftr-492	1416	8	that	that	SCONJ
ftr-492	1416	9	"	"	PUNCT
ftr-492	1416	10	associates	associate	NOUN
ftr-492	1416	11	and	and	CCONJ
ftr-492	1416	12	an	an	DET
ftr-492	1416	13	objective	objective	NOUN
ftr-492	1416	14	to	to	PART
ftr-492	1416	15	carry	carry	VERB
ftr-492	1416	16	on	on	ADP
ftr-492	1416	17	business	business	NOUN
ftr-492	1416	18	for	for	ADP
ftr-492	1416	19	joint	joint	ADJ
ftr-492	1416	20	profit	profit	NOUN
ftr-492	1416	21	are	be	AUX
ftr-492	1416	22	essential	essential	ADJ
ftr-492	1416	23	characteristics	characteristic	NOUN
ftr-492	1416	24	of	of	ADP
ftr-492	1416	25	all	all	DET
ftr-492	1416	26	organizations	organization	NOUN
ftr-492	1416	27	engaged	engage	VERB
ftr-492	1416	28	in	in	ADP
ftr-492	1416	29	business	business	NOUN
ftr-492	1416	30	for	for	ADP
ftr-492	1416	31	profit	profit	NOUN
ftr-492	1416	32	(	(	PUNCT
ftr-492	1416	33	other	other	ADJ
ftr-492	1416	34	than	than	ADP
ftr-492	1416	35	the	the	DET
ftr-492	1416	36	so	so	ADV
ftr-492	1416	37	-	-	PUNCT
ftr-492	1416	38	called	call	VERB
ftr-492	1416	39	one	one	NUM
ftr-492	1416	40	-	-	PUNCT
ftr-492	1416	41	man	man	NOUN
ftr-492	1416	42	corporation	corporation	NOUN
ftr-492	1416	43	and	and	CCONJ
ftr-492	1416	44	the	the	DET
ftr-492	1416	45	sole	sole	ADJ
ftr-492	1416	46	proprietorship	proprietorship	NOUN
ftr-492	1416	47	)	)	PUNCT
ftr-492	1416	48	"	"	PUNCT
ftr-492	1417	1	(	(	PUNCT
ftr-492	1417	2	emphasis	emphasis	NOUN
ftr-492	1417	3	added	add	VERB
ftr-492	1417	4	)	)	PUNCT
ftr-492	1417	5	.	.	PUNCT
ftr-492	1418	1	222	222	NUM
ftr-492	1418	2	.	.	PUNCT
ftr-492	1419	1	see	see	VERB
ftr-492	1419	2	supra	supra	PROPN
ftr-492	1419	3	part	part	PROPN
ftr-492	1419	4	iv(b)(6	iv(b)(6	PROPN
ftr-492	1419	5	)	)	PUNCT
ftr-492	1419	6	(	(	PUNCT
ftr-492	1419	7	discussing	discuss	VERB
ftr-492	1419	8	free	free	ADJ
ftr-492	1419	9	transferability	transferability	NOUN
ftr-492	1419	10	issues	issue	NOUN
ftr-492	1419	11	raised	raise	VERB
ftr-492	1419	12	by	by	ADP
ftr-492	1419	13	the	the	DET
ftr-492	1419	14	"	"	PUNCT
ftr-492	1419	15	single	single	ADJ
ftr-492	1419	16	economic	economic	ADJ
ftr-492	1419	17	interest	interest	NOUN
ftr-492	1419	18	"	"	PUNCT
ftr-492	1419	19	theory	theory	NOUN
ftr-492	1419	20	)	)	PUNCT
ftr-492	1419	21	.	.	PUNCT
ftr-492	1420	1	223	223	NUM
ftr-492	1420	2	.	.	PUNCT
ftr-492	1421	1	it	it	PRON
ftr-492	1421	2	presumably	presumably	ADV
ftr-492	1421	3	is	be	AUX
ftr-492	1421	4	not	not	PART
ftr-492	1421	5	a	a	DET
ftr-492	1421	6	coincidence	coincidence	NOUN
ftr-492	1421	7	that	that	SCONJ
ftr-492	1421	8	all	all	DET
ftr-492	1421	9	four	four	NUM
ftr-492	1421	10	rulings	ruling	NOUN
ftr-492	1421	11	referred	refer	VERB
ftr-492	1421	12	to	to	ADP
ftr-492	1421	13	supra	supra	PROPN
ftr-492	1421	14	note	note	PROPN
ftr-492	1421	15	220	220	NUM
ftr-492	1421	16	involved	involve	VERB
ftr-492	1421	17	personal	personal	ADJ
ftr-492	1421	18	liability	liability	NOUN
ftr-492	1421	19	.	.	PUNCT
ftr-492	1422	1	224	224	NUM
ftr-492	1422	2	.	.	PUNCT
ftr-492	1423	1	see	see	VERB
ftr-492	1423	2	treatment	treatment	NOUN
ftr-492	1423	3	of	of	ADP
ftr-492	1423	4	single	single	ADJ
ftr-492	1423	5	-	-	PUNCT
ftr-492	1423	6	member	member	NOUN
ftr-492	1423	7	llcs	llcs	NOUN
ftr-492	1423	8	under	under	ADP
ftr-492	1423	9	debate	debate	NOUN
ftr-492	1423	10	at	at	ADP
ftr-492	1423	11	irs	irs	PROPN
ftr-492	1423	12	.	.	PUNCT
ftr-492	1424	1	hamill	hamill	PROPN
ftr-492	1424	2	says	say	VERB
ftr-492	1424	3	.	.	PUNCT
ftr-492	1425	1	reprinted	reprint	VERB
ftr-492	1425	2	in	in	ADP
ftr-492	1425	3	tax	tax	NOUN
ftr-492	1425	4	notes	note	NOUN
ftr-492	1425	5	today	today	NOUN
ftr-492	1425	6	(	(	PUNCT
ftr-492	1425	7	feb	feb	PROPN
ftr-492	1425	8	.	.	PROPN
ftr-492	1425	9	2	2	NUM
ftr-492	1425	10	,	,	PUNCT
ftr-492	1425	11	1993	1993	NUM
ftr-492	1425	12	)	)	PUNCT
ftr-492	1425	13	(	(	PUNCT
ftr-492	1425	14	lexis	lexis	X
ftr-492	1425	15	,	,	PUNCT
ftr-492	1425	16	fedtax	fedtax	ADJ
ftr-492	1425	17	library	library	NOUN
ftr-492	1425	18	.	.	PUNCT
ftr-492	1426	1	tnt	tnt	PROPN
ftr-492	1426	2	file	file	NOUN
ftr-492	1426	3	,	,	PUNCT
ftr-492	1426	4	clec	clec	X
ftr-492	1426	5	.	.	PUNCT
ftr-492	1427	1	cit	cit	PROPN
ftr-492	1427	2	.	.	PROPN
ftr-492	1427	3	93	93	NUM
ftr-492	1427	4	tnt	tnt	PROPN
ftr-492	1427	5	25	25	NUM
ftr-492	1427	6	-	-	SYM
ftr-492	1427	7	22	22	NUM
ftr-492	1427	8	)	)	PUNCT
ftr-492	1427	9	.	.	PUNCT
ftr-492	1428	1	apparently	apparently	ADV
ftr-492	1428	2	this	this	PRON
ftr-492	1428	3	currently	currently	ADV
ftr-492	1428	4	is	be	AUX
ftr-492	1428	5	an	an	DET
ftr-492	1428	6	issue	issue	NOUN
ftr-492	1428	7	only	only	ADV
ftr-492	1428	8	for	for	ADP
ftr-492	1428	9	texas	texas	PROPN
ftr-492	1428	10	limited	limited	PROPN
ftr-492	1428	11	liability	liability	NOUN
ftr-492	1428	12	companies	company	NOUN
ftr-492	1428	13	,	,	PUNCT
ftr-492	1428	14	since	since	SCONJ
ftr-492	1428	15	all	all	DET
ftr-492	1428	16	other	other	ADJ
ftr-492	1428	17	state	state	NOUN
ftr-492	1428	18	limited	limited	ADJ
ftr-492	1428	19	liability	liability	NOUN
ftr-492	1428	20	company	company	NOUN
ftr-492	1428	21	statutes	statute	NOUN
ftr-492	1428	22	require	require	VERB
ftr-492	1428	23	at	at	ADV
ftr-492	1428	24	least	least	ADV
ftr-492	1428	25	two	two	NUM
ftr-492	1428	26	members	member	NOUN
ftr-492	1428	27	.	.	PUNCT
ftr-492	1429	1	19931	19931	NUM
ftr-492	1429	2	florida	florida	PROPN
ftr-492	1429	3	tax	tax	PROPN
ftr-492	1429	4	review	review	PROPN
ftr-492	1429	5	c.	c.	PROPN
ftr-492	1429	6	business	business	NOUN
ftr-492	1429	7	trusts	trust	NOUN
ftr-492	1429	8	and	and	CCONJ
ftr-492	1429	9	common	common	ADJ
ftr-492	1429	10	law	law	NOUN
ftr-492	1429	11	trusts	trust	NOUN
ftr-492	1429	12	in	in	ADP
ftr-492	1429	13	recent	recent	ADJ
ftr-492	1429	14	years	year	NOUN
ftr-492	1429	15	,	,	PUNCT
ftr-492	1429	16	there	there	PRON
ftr-492	1429	17	has	have	AUX
ftr-492	1429	18	been	be	AUX
ftr-492	1429	19	a	a	DET
ftr-492	1429	20	growing	grow	VERB
ftr-492	1429	21	interest	interest	NOUN
ftr-492	1429	22	in	in	ADP
ftr-492	1429	23	the	the	DET
ftr-492	1429	24	use	use	NOUN
ftr-492	1429	25	of	of	ADP
ftr-492	1429	26	business	business	NOUN
ftr-492	1429	27	trusts	trust	NOUN
ftr-492	1429	28	and	and	CCONJ
ftr-492	1429	29	common	common	ADJ
ftr-492	1429	30	law	law	NOUN
ftr-492	1429	31	trusts	trust	NOUN
ftr-492	1429	32	as	as	ADP
ftr-492	1429	33	vehicles	vehicle	NOUN
ftr-492	1429	34	for	for	ADP
ftr-492	1429	35	business	business	NOUN
ftr-492	1429	36	transactions	transaction	NOUN
ftr-492	1429	37	.	.	PUNCT
ftr-492	1430	1	that	that	DET
ftr-492	1430	2	interest	interest	NOUN
ftr-492	1430	3	is	be	AUX
ftr-492	1430	4	due	due	ADJ
ftr-492	1430	5	in	in	ADP
ftr-492	1430	6	large	large	ADJ
ftr-492	1430	7	part	part	NOUN
ftr-492	1430	8	to	to	ADP
ftr-492	1430	9	the	the	DET
ftr-492	1430	10	potential	potential	NOUN
ftr-492	1430	11	that	that	SCONJ
ftr-492	1430	12	trusts	trust	VERB
ftr-492	1430	13	,	,	PUNCT
ftr-492	1430	14	like	like	ADP
ftr-492	1430	15	limited	limited	ADJ
ftr-492	1430	16	liability	liability	NOUN
ftr-492	1430	17	companies	company	NOUN
ftr-492	1430	18	,	,	PUNCT
ftr-492	1430	19	offer	offer	VERB
ftr-492	1430	20	to	to	PART
ftr-492	1430	21	provide	provide	VERB
ftr-492	1430	22	limited	limited	ADJ
ftr-492	1430	23	liability	liability	NOUN
ftr-492	1430	24	and	and	CCONJ
ftr-492	1430	25	flow	flow	NOUN
ftr-492	1430	26	-	-	PUNCT
ftr-492	1430	27	through	through	ADP
ftr-492	1430	28	tax	tax	NOUN
ftr-492	1430	29	treatment	treatment	NOUN
ftr-492	1430	30	,	,	PUNCT
ftr-492	1430	31	which	which	DET
ftr-492	1430	32	interest	interest	NOUN
ftr-492	1430	33	was	be	AUX
ftr-492	1430	34	piqued	pique	VERB
ftr-492	1430	35	by	by	ADP
ftr-492	1430	36	the	the	DET
ftr-492	1430	37	issuance	issuance	NOUN
ftr-492	1430	38	of	of	ADP
ftr-492	1430	39	revenue	revenue	NOUN
ftr-492	1430	40	ruling	rule	VERB
ftr-492	1430	41	8879.22	8879.22	NUM
ftr-492	1430	42	in	in	ADP
ftr-492	1430	43	addition	addition	NOUN
ftr-492	1430	44	,	,	PUNCT
ftr-492	1430	45	trusts	trust	NOUN
ftr-492	1430	46	often	often	ADV
ftr-492	1430	47	are	be	AUX
ftr-492	1430	48	preferred	prefer	VERB
ftr-492	1430	49	for	for	ADP
ftr-492	1430	50	"	"	PUNCT
ftr-492	1430	51	securitization	securitization	NOUN
ftr-492	1430	52	"	"	PUNCT
ftr-492	1430	53	transactions	transaction	NOUN
ftr-492	1430	54	where	where	SCONJ
ftr-492	1430	55	the	the	DET
ftr-492	1430	56	primary	primary	ADJ
ftr-492	1430	57	tax	tax	NOUN
ftr-492	1430	58	position	position	NOUN
ftr-492	1430	59	may	may	AUX
ftr-492	1430	60	be	be	AUX
ftr-492	1430	61	that	that	SCONJ
ftr-492	1430	62	the	the	DET
ftr-492	1430	63	entity	entity	NOUN
ftr-492	1430	64	is	be	AUX
ftr-492	1430	65	a	a	DET
ftr-492	1430	66	grantor	grantor	NOUN
ftr-492	1430	67	trust	trust	NOUN
ftr-492	1430	68	,	,	PUNCT
ftr-492	1430	69	but	but	CCONJ
ftr-492	1430	70	the	the	DET
ftr-492	1430	71	parties	party	NOUN
ftr-492	1430	72	want	want	VERB
ftr-492	1430	73	to	to	PART
ftr-492	1430	74	be	be	AUX
ftr-492	1430	75	able	able	ADJ
ftr-492	1430	76	to	to	PART
ftr-492	1430	77	argue	argue	VERB
ftr-492	1430	78	that	that	SCONJ
ftr-492	1430	79	the	the	DET
ftr-492	1430	80	entity	entity	NOUN
ftr-492	1430	81	is	be	AUX
ftr-492	1430	82	a	a	DET
ftr-492	1430	83	partnership	partnership	NOUN
ftr-492	1430	84	as	as	ADP
ftr-492	1430	85	a	a	DET
ftr-492	1430	86	"	"	PUNCT
ftr-492	1430	87	fallback	fallback	NOUN
ftr-492	1430	88	"	"	PUNCT
ftr-492	1430	89	position	position	NOUN
ftr-492	1430	90	if	if	SCONJ
ftr-492	1430	91	grantor	grantor	NOUN
ftr-492	1430	92	trust	trust	NOUN
ftr-492	1430	93	status	status	NOUN
ftr-492	1430	94	is	be	AUX
ftr-492	1430	95	challenged.226	challenged.226	PROPN
ftr-492	1430	96	as	as	ADP
ftr-492	1430	97	with	with	ADP
ftr-492	1430	98	limited	limited	ADJ
ftr-492	1430	99	liability	liability	NOUN
ftr-492	1430	100	companies	company	NOUN
ftr-492	1430	101	,	,	PUNCT
ftr-492	1430	102	the	the	DET
ftr-492	1430	103	status	status	NOUN
ftr-492	1430	104	of	of	ADP
ftr-492	1430	105	a	a	DET
ftr-492	1430	106	business	business	NOUN
ftr-492	1430	107	trust	trust	NOUN
ftr-492	1430	108	or	or	CCONJ
ftr-492	1430	109	common	common	ADJ
ftr-492	1430	110	law	law	NOUN
ftr-492	1430	111	trust	trust	NOUN
ftr-492	1430	112	as	as	ADP
ftr-492	1430	113	a	a	DET
ftr-492	1430	114	partnership	partnership	NOUN
ftr-492	1430	115	for	for	ADP
ftr-492	1430	116	federal	federal	ADJ
ftr-492	1430	117	income	income	NOUN
ftr-492	1430	118	tax	tax	NOUN
ftr-492	1430	119	purposes	purpose	NOUN
ftr-492	1430	120	depends	depend	VERB
ftr-492	1430	121	upon	upon	SCONJ
ftr-492	1430	122	an	an	DET
ftr-492	1430	123	application	application	NOUN
ftr-492	1430	124	of	of	ADP
ftr-492	1430	125	regulations	regulation	NOUN
ftr-492	1430	126	section	section	NOUN
ftr-492	1430	127	301.7701	301.7701	NUM
ftr-492	1430	128	-	-	SYM
ftr-492	1430	129	2	2	NUM
ftr-492	1430	130	,	,	PUNCT
ftr-492	1430	131	without	without	ADP
ftr-492	1430	132	the	the	DET
ftr-492	1430	133	benefit	benefit	NOUN
ftr-492	1430	134	of	of	ADP
ftr-492	1430	135	the	the	DET
ftr-492	1430	136	favorable	favorable	ADJ
ftr-492	1430	137	presumptions	presumption	NOUN
ftr-492	1430	138	in	in	ADP
ftr-492	1430	139	regulations	regulation	NOUN
ftr-492	1430	140	section	section	NOUN
ftr-492	1430	141	301.7701	301.7701	NUM
ftr-492	1430	142	-	-	SYM
ftr-492	1430	143	2	2	NUM
ftr-492	1430	144	for	for	ADP
ftr-492	1430	145	uniform	uniform	ADJ
ftr-492	1430	146	act	act	PROPN
ftr-492	1430	147	partnerships	partnership	NOUN
ftr-492	1430	148	or	or	CCONJ
ftr-492	1430	149	the	the	DET
ftr-492	1430	150	ruling	rule	VERB
ftr-492	1430	151	guidelines	guideline	NOUN
ftr-492	1430	152	for	for	ADP
ftr-492	1430	153	limited	limited	ADJ
ftr-492	1430	154	partnerships	partnership	NOUN
ftr-492	1430	155	.	.	PUNCT
ftr-492	1431	1	however	however	ADV
ftr-492	1431	2	,	,	PUNCT
ftr-492	1431	3	unlike	unlike	ADP
ftr-492	1431	4	the	the	DET
ftr-492	1431	5	case	case	NOUN
ftr-492	1431	6	with	with	ADP
ftr-492	1431	7	limited	limited	ADJ
ftr-492	1431	8	liability	liability	NOUN
ftr-492	1431	9	companies	company	NOUN
ftr-492	1431	10	,	,	PUNCT
ftr-492	1431	11	which	which	PRON
ftr-492	1431	12	are	be	AUX
ftr-492	1431	13	formed	form	VERB
ftr-492	1431	14	under	under	ADP
ftr-492	1431	15	statutes	statute	NOUN
ftr-492	1431	16	designed	design	VERB
ftr-492	1431	17	to	to	PART
ftr-492	1431	18	insure	insure	VERB
ftr-492	1431	19	partnership	partnership	NOUN
ftr-492	1431	20	classification	classification	NOUN
ftr-492	1431	21	,	,	PUNCT
ftr-492	1431	22	a	a	DET
ftr-492	1431	23	trust	trust	NOUN
ftr-492	1431	24	normally	normally	ADV
ftr-492	1431	25	is	be	AUX
ftr-492	1431	26	formed	form	VERB
ftr-492	1431	27	under	under	ADP
ftr-492	1431	28	a	a	DET
ftr-492	1431	29	statute	statute	NOUN
ftr-492	1431	30	or	or	CCONJ
ftr-492	1431	31	body	body	NOUN
ftr-492	1431	32	of	of	ADP
ftr-492	1431	33	common	common	ADJ
ftr-492	1431	34	law	law	NOUN
ftr-492	1431	35	that	that	PRON
ftr-492	1431	36	affirmatively	affirmatively	ADV
ftr-492	1431	37	provides	provide	VERB
ftr-492	1431	38	for	for	ADP
ftr-492	1431	39	the	the	DET
ftr-492	1431	40	four	four	NUM
ftr-492	1431	41	relevant	relevant	ADJ
ftr-492	1431	42	corporate	corporate	ADJ
ftr-492	1431	43	characteristics	characteristic	NOUN
ftr-492	1431	44	.	.	PUNCT
ftr-492	1432	1	227	227	NUM
ftr-492	1432	2	thus	thus	ADV
ftr-492	1432	3	,	,	PUNCT
ftr-492	1432	4	the	the	DET
ftr-492	1432	5	only	only	ADJ
ftr-492	1432	6	way	way	NOUN
ftr-492	1432	7	to	to	PART
ftr-492	1432	8	achieve	achieve	VERB
ftr-492	1432	9	partnership	partnership	NOUN
ftr-492	1432	10	status	status	NOUN
ftr-492	1432	11	is	be	AUX
ftr-492	1432	12	to	to	PART
ftr-492	1432	13	override	override	VERB
ftr-492	1432	14	at	at	ADV
ftr-492	1432	15	least	least	ADV
ftr-492	1432	16	two	two	NUM
ftr-492	1432	17	of	of	ADP
ftr-492	1432	18	those	those	DET
ftr-492	1432	19	characteristics	characteristic	NOUN
ftr-492	1432	20	by	by	ADP
ftr-492	1432	21	contract	contract	NOUN
ftr-492	1432	22	.	.	PUNCT
ftr-492	1433	1	specifically	specifically	ADV
ftr-492	1433	2	,	,	PUNCT
ftr-492	1433	3	the	the	DET
ftr-492	1433	4	characteristic	characteristic	NOUN
ftr-492	1433	5	of	of	ADP
ftr-492	1433	6	limited	limited	ADJ
ftr-492	1433	7	liability	liability	NOUN
ftr-492	1433	8	may	may	AUX
ftr-492	1433	9	be	be	AUX
ftr-492	1433	10	overridden	overridden	ADJ
ftr-492	1433	11	through	through	ADP
ftr-492	1433	12	a	a	DET
ftr-492	1433	13	contractual	contractual	ADJ
ftr-492	1433	14	assumption	assumption	NOUN
ftr-492	1433	15	of	of	ADP
ftr-492	1433	16	liabilities	liability	NOUN
ftr-492	1433	17	by	by	ADP
ftr-492	1433	18	a	a	DET
ftr-492	1433	19	beneficiary	beneficiary	NOUN
ftr-492	1433	20	,	,	PUNCT
ftr-492	1433	21	although	although	SCONJ
ftr-492	1433	22	that	that	PRON
ftr-492	1433	23	would	would	AUX
ftr-492	1433	24	be	be	AUX
ftr-492	1433	25	unusual	unusual	ADJ
ftr-492	1433	26	outside	outside	ADP
ftr-492	1433	27	the	the	DET
ftr-492	1433	28	securitization	securitization	NOUN
ftr-492	1433	29	area	area	NOUN
ftr-492	1433	30	(	(	PUNCT
ftr-492	1433	31	where	where	SCONJ
ftr-492	1433	32	the	the	DET
ftr-492	1433	33	expected	expect	VERB
ftr-492	1433	34	liabilities	liability	NOUN
ftr-492	1433	35	of	of	ADP
ftr-492	1433	36	the	the	DET
ftr-492	1433	37	entity	entity	NOUN
ftr-492	1433	38	are	be	AUX
ftr-492	1433	39	all	all	ADV
ftr-492	1433	40	nonrecourse	nonrecourse	ADJ
ftr-492	1433	41	)	)	PUNCT
ftr-492	1433	42	,	,	PUNCT
ftr-492	1433	43	since	since	SCONJ
ftr-492	1433	44	one	one	NUM
ftr-492	1433	45	of	of	ADP
ftr-492	1433	46	the	the	DET
ftr-492	1433	47	principal	principal	ADJ
ftr-492	1433	48	reasons	reason	NOUN
ftr-492	1433	49	to	to	PART
ftr-492	1433	50	use	use	VERB
ftr-492	1433	51	a	a	DET
ftr-492	1433	52	trust	trust	NOUN
ftr-492	1433	53	is	be	AUX
ftr-492	1433	54	to	to	PART
ftr-492	1433	55	limit	limit	VERB
ftr-492	1433	56	the	the	DET
ftr-492	1433	57	liability	liability	NOUN
ftr-492	1433	58	of	of	ADP
ftr-492	1433	59	all	all	DET
ftr-492	1433	60	the	the	DET
ftr-492	1433	61	beneficiaries	beneficiary	NOUN
ftr-492	1433	62	.	.	PUNCT
ftr-492	1434	1	228	228	NUM
ftr-492	1434	2	however	however	ADV
ftr-492	1434	3	,	,	PUNCT
ftr-492	1434	4	it	it	PRON
ftr-492	1434	5	225	225	NUM
ftr-492	1434	6	.	.	PUNCT
ftr-492	1434	7	1988	1988	NUM
ftr-492	1434	8	-	-	SYM
ftr-492	1434	9	2	2	NUM
ftr-492	1434	10	c.b	c.b	PROPN
ftr-492	1434	11	.	.	PROPN
ftr-492	1434	12	361	361	NUM
ftr-492	1434	13	(	(	PUNCT
ftr-492	1434	14	classifying	classify	VERB
ftr-492	1434	15	a	a	DET
ftr-492	1434	16	missouri	missouri	PROPN
ftr-492	1434	17	common	common	ADJ
ftr-492	1434	18	law	law	NOUN
ftr-492	1434	19	royalty	royalty	NOUN
ftr-492	1434	20	trust	trust	NOUN
ftr-492	1434	21	as	as	ADP
ftr-492	1434	22	a	a	DET
ftr-492	1434	23	partnership	partnership	NOUN
ftr-492	1434	24	for	for	ADP
ftr-492	1434	25	federal	federal	ADJ
ftr-492	1434	26	income	income	NOUN
ftr-492	1434	27	tax	tax	NOUN
ftr-492	1434	28	purposes	purpose	NOUN
ftr-492	1434	29	)	)	PUNCT
ftr-492	1434	30	.	.	PUNCT
ftr-492	1435	1	226	226	NUM
ftr-492	1435	2	.	.	PUNCT
ftr-492	1436	1	in	in	ADP
ftr-492	1436	2	securitization	securitization	NOUN
ftr-492	1436	3	transactions	transaction	NOUN
ftr-492	1436	4	using	use	VERB
ftr-492	1436	5	grantor	grantor	NOUN
ftr-492	1436	6	trusts	trust	NOUN
ftr-492	1436	7	,	,	PUNCT
ftr-492	1436	8	there	there	PRON
ftr-492	1436	9	may	may	AUX
ftr-492	1436	10	be	be	AUX
ftr-492	1436	11	a	a	DET
ftr-492	1436	12	risk	risk	NOUN
ftr-492	1436	13	that	that	SCONJ
ftr-492	1436	14	the	the	DET
ftr-492	1436	15	trust	trust	NOUN
ftr-492	1436	16	would	would	AUX
ftr-492	1436	17	be	be	AUX
ftr-492	1436	18	viewed	view	VERB
ftr-492	1436	19	as	as	ADP
ftr-492	1436	20	failing	fail	VERB
ftr-492	1436	21	the	the	DET
ftr-492	1436	22	"	"	PUNCT
ftr-492	1436	23	sears	sears	PROPN
ftr-492	1436	24	"	"	PUNCT
ftr-492	1436	25	regulations	regulation	NOUN
ftr-492	1436	26	regarding	regard	VERB
ftr-492	1436	27	multiple	multiple	ADJ
ftr-492	1436	28	classes	class	NOUN
ftr-492	1436	29	of	of	ADP
ftr-492	1436	30	interests	interest	NOUN
ftr-492	1436	31	or	or	CCONJ
ftr-492	1436	32	that	that	SCONJ
ftr-492	1436	33	it	it	PRON
ftr-492	1436	34	would	would	AUX
ftr-492	1436	35	be	be	AUX
ftr-492	1436	36	viewed	view	VERB
ftr-492	1436	37	as	as	ADP
ftr-492	1436	38	engaging	engage	VERB
ftr-492	1436	39	in	in	ADP
ftr-492	1436	40	an	an	DET
ftr-492	1436	41	impermissible	impermissible	ADJ
ftr-492	1436	42	reinvestment	reinvestment	NOUN
ftr-492	1436	43	or	or	CCONJ
ftr-492	1436	44	other	other	ADJ
ftr-492	1436	45	business	business	NOUN
ftr-492	1436	46	activity	activity	NOUN
ftr-492	1436	47	.	.	PUNCT
ftr-492	1437	1	see	see	VERB
ftr-492	1437	2	regs	reg	NOUN
ftr-492	1437	3	.	.	PUNCT
ftr-492	1438	1	§	§	PROPN
ftr-492	1438	2	301.7701	301.7701	NUM
ftr-492	1438	3	-	-	SYM
ftr-492	1438	4	4(b	4(b	NUM
ftr-492	1438	5	)	)	PUNCT
ftr-492	1438	6	,	,	PUNCT
ftr-492	1438	7	-4(c	-4(c	PROPN
ftr-492	1438	8	)	)	PUNCT
ftr-492	1438	9	.	.	PUNCT
ftr-492	1439	1	in	in	ADP
ftr-492	1439	2	either	either	DET
ftr-492	1439	3	case	case	NOUN
ftr-492	1439	4	,	,	PUNCT
ftr-492	1439	5	the	the	DET
ftr-492	1439	6	trust	trust	NOUN
ftr-492	1439	7	would	would	AUX
ftr-492	1439	8	be	be	AUX
ftr-492	1439	9	classified	classify	VERB
ftr-492	1439	10	either	either	CCONJ
ftr-492	1439	11	as	as	ADP
ftr-492	1439	12	an	an	DET
ftr-492	1439	13	association	association	NOUN
ftr-492	1439	14	or	or	CCONJ
ftr-492	1439	15	as	as	ADP
ftr-492	1439	16	a	a	DET
ftr-492	1439	17	partnership	partnership	NOUN
ftr-492	1439	18	based	base	VERB
ftr-492	1439	19	on	on	ADP
ftr-492	1439	20	regulations	regulation	NOUN
ftr-492	1439	21	section	section	NOUN
ftr-492	1439	22	301.7701	301.7701	NUM
ftr-492	1439	23	-	-	SYM
ftr-492	1439	24	2	2	NUM
ftr-492	1439	25	.	.	PUNCT
ftr-492	1440	1	see	see	VERB
ftr-492	1440	2	generally	generally	ADV
ftr-492	1440	3	james	james	PROPN
ftr-492	1440	4	m.	m.	PROPN
ftr-492	1440	5	peaslee	peaslee	PROPN
ftr-492	1440	6	&	&	CCONJ
ftr-492	1440	7	david	david	PROPN
ftr-492	1440	8	z.	z.	PROPN
ftr-492	1440	9	nirenberg	nirenberg	PROPN
ftr-492	1440	10	,	,	PUNCT
ftr-492	1440	11	federal	federal	ADJ
ftr-492	1440	12	income	income	NOUN
ftr-492	1440	13	taxation	taxation	NOUN
ftr-492	1440	14	of	of	ADP
ftr-492	1440	15	mortgage	mortgage	NOUN
ftr-492	1440	16	backed	back	VERB
ftr-492	1440	17	securities	security	NOUN
ftr-492	1440	18	,	,	PUNCT
ftr-492	1440	19	31	31	NUM
ftr-492	1440	20	-	-	SYM
ftr-492	1440	21	58	58	NUM
ftr-492	1440	22	(	(	PUNCT
ftr-492	1440	23	1989	1989	NUM
ftr-492	1440	24	)	)	PUNCT
ftr-492	1440	25	.	.	PUNCT
ftr-492	1441	1	227	227	NUM
ftr-492	1441	2	.	.	PUNCT
ftr-492	1442	1	under	under	ADP
ftr-492	1442	2	many	many	ADJ
ftr-492	1442	3	state	state	NOUN
ftr-492	1442	4	trust	trust	NOUN
ftr-492	1442	5	laws	law	NOUN
ftr-492	1442	6	,	,	PUNCT
ftr-492	1442	7	particularly	particularly	ADV
ftr-492	1442	8	non	non	ADJ
ftr-492	1442	9	-	-	ADJ
ftr-492	1442	10	statutory	statutory	ADJ
ftr-492	1442	11	trust	trust	NOUN
ftr-492	1442	12	laws	law	NOUN
ftr-492	1442	13	,	,	PUNCT
ftr-492	1442	14	there	there	PRON
ftr-492	1442	15	may	may	AUX
ftr-492	1442	16	be	be	AUX
ftr-492	1442	17	questions	question	NOUN
ftr-492	1442	18	as	as	ADP
ftr-492	1442	19	to	to	ADP
ftr-492	1442	20	whether	whether	SCONJ
ftr-492	1442	21	the	the	DET
ftr-492	1442	22	trust	trust	NOUN
ftr-492	1442	23	really	really	ADV
ftr-492	1442	24	provides	provide	VERB
ftr-492	1442	25	limited	limited	ADJ
ftr-492	1442	26	liability	liability	NOUN
ftr-492	1442	27	for	for	ADP
ftr-492	1442	28	any	any	PRON
ftr-492	1442	29	of	of	ADP
ftr-492	1442	30	the	the	DET
ftr-492	1442	31	beneficiaries	beneficiary	NOUN
ftr-492	1442	32	or	or	CCONJ
ftr-492	1442	33	,	,	PUNCT
ftr-492	1442	34	alternatively	alternatively	ADV
ftr-492	1442	35	,	,	PUNCT
ftr-492	1442	36	it	it	PRON
ftr-492	1442	37	may	may	AUX
ftr-492	1442	38	be	be	AUX
ftr-492	1442	39	clear	clear	ADJ
ftr-492	1442	40	that	that	SCONJ
ftr-492	1442	41	any	any	DET
ftr-492	1442	42	beneficiaries	beneficiary	NOUN
ftr-492	1442	43	that	that	PRON
ftr-492	1442	44	actively	actively	ADV
ftr-492	1442	45	participate	participate	VERB
ftr-492	1442	46	in	in	ADP
ftr-492	1442	47	management	management	NOUN
ftr-492	1442	48	do	do	AUX
ftr-492	1442	49	have	have	VERB
ftr-492	1442	50	personal	personal	ADJ
ftr-492	1442	51	liability	liability	NOUN
ftr-492	1442	52	.	.	PUNCT
ftr-492	1443	1	see	see	VERB
ftr-492	1443	2	,	,	PUNCT
ftr-492	1443	3	e.g.	e.g.	ADV
ftr-492	1443	4	,	,	PUNCT
ftr-492	1443	5	rev	rev	PROPN
ftr-492	1443	6	.	.	PROPN
ftr-492	1444	1	rul	rul	PROPN
ftr-492	1444	2	.	.	PUNCT
ftr-492	1445	1	88	88	NUM
ftr-492	1445	2	-	-	SYM
ftr-492	1445	3	79	79	NUM
ftr-492	1445	4	,	,	PUNCT
ftr-492	1445	5	1988	1988	NUM
ftr-492	1445	6	-	-	SYM
ftr-492	1445	7	2	2	NUM
ftr-492	1445	8	c.b	c.b	PROPN
ftr-492	1445	9	.	.	PROPN
ftr-492	1445	10	361	361	NUM
ftr-492	1445	11	(	(	PUNCT
ftr-492	1445	12	noting	note	VERB
ftr-492	1445	13	that	that	SCONJ
ftr-492	1445	14	"	"	PUNCT
ftr-492	1445	15	manager	manager	NOUN
ftr-492	1445	16	"	"	PUNCT
ftr-492	1445	17	beneficiaries	beneficiary	NOUN
ftr-492	1445	18	had	have	VERB
ftr-492	1445	19	personal	personal	ADJ
ftr-492	1445	20	liability	liability	NOUN
ftr-492	1445	21	for	for	ADP
ftr-492	1445	22	trust	trust	NOUN
ftr-492	1445	23	liabilities	liability	NOUN
ftr-492	1445	24	under	under	ADP
ftr-492	1445	25	agreement	agreement	NOUN
ftr-492	1445	26	interpreted	interpret	VERB
ftr-492	1445	27	under	under	ADP
ftr-492	1445	28	missouri	missouri	PROPN
ftr-492	1445	29	law	law	PROPN
ftr-492	1445	30	)	)	PUNCT
ftr-492	1445	31	;	;	PUNCT
ftr-492	1445	32	rev	rev	PROPN
ftr-492	1445	33	.	.	PROPN
ftr-492	1446	1	rul	rul	PROPN
ftr-492	1446	2	.	.	PUNCT
ftr-492	1447	1	64	64	NUM
ftr-492	1447	2	-	-	SYM
ftr-492	1447	3	220	220	NUM
ftr-492	1447	4	,	,	PUNCT
ftr-492	1447	5	1964	1964	NUM
ftr-492	1447	6	-	-	SYM
ftr-492	1447	7	2	2	NUM
ftr-492	1447	8	c.b	c.b	PROPN
ftr-492	1447	9	.	.	PROPN
ftr-492	1447	10	335	335	NUM
ftr-492	1447	11	(	(	PUNCT
ftr-492	1447	12	noting	note	VERB
ftr-492	1447	13	that	that	SCONJ
ftr-492	1447	14	beneficiaries	beneficiary	NOUN
ftr-492	1447	15	who	who	PRON
ftr-492	1447	16	manage	manage	VERB
ftr-492	1447	17	and	and	CCONJ
ftr-492	1447	18	control	control	VERB
ftr-492	1447	19	trust	trust	NOUN
ftr-492	1447	20	property	property	NOUN
ftr-492	1447	21	incur	incur	NOUN
ftr-492	1447	22	personal	personal	ADJ
ftr-492	1447	23	liability	liability	NOUN
ftr-492	1447	24	under	under	ADP
ftr-492	1447	25	illinois	illinois	PROPN
ftr-492	1447	26	law	law	PROPN
ftr-492	1447	27	)	)	PUNCT
ftr-492	1447	28	.	.	PUNCT
ftr-492	1448	1	228	228	NUM
ftr-492	1448	2	.	.	PUNCT
ftr-492	1449	1	for	for	ADP
ftr-492	1449	2	an	an	DET
ftr-492	1449	3	example	example	NOUN
ftr-492	1449	4	of	of	ADP
ftr-492	1449	5	a	a	DET
ftr-492	1449	6	trust	trust	NOUN
ftr-492	1449	7	determined	determine	VERB
ftr-492	1449	8	to	to	PART
ftr-492	1449	9	lack	lack	VERB
ftr-492	1449	10	limited	limited	ADJ
ftr-492	1449	11	liability	liability	NOUN
ftr-492	1449	12	due	due	ADP
ftr-492	1449	13	to	to	ADP
ftr-492	1449	14	a	a	PRON
ftr-492	1449	15	[	[	X
ftr-492	1449	16	vol	vol	NOUN
ftr-492	1449	17	1:4	1:4	NUM
ftr-492	1449	18	lingering	linger	VERB
ftr-492	1449	19	partnership	partnership	NOUN
ftr-492	1449	20	classification	classification	NOUN
ftr-492	1449	21	issues	issue	NOUN
ftr-492	1449	22	should	should	AUX
ftr-492	1449	23	be	be	AUX
ftr-492	1449	24	noted	note	VERB
ftr-492	1449	25	that	that	SCONJ
ftr-492	1449	26	under	under	ADP
ftr-492	1449	27	a	a	DET
ftr-492	1449	28	number	number	NOUN
ftr-492	1449	29	of	of	ADP
ftr-492	1449	30	trust	trust	NOUN
ftr-492	1449	31	laws	law	NOUN
ftr-492	1449	32	,	,	PUNCT
ftr-492	1449	33	beneficiaries	beneficiary	NOUN
ftr-492	1449	34	that	that	PRON
ftr-492	1449	35	participate	participate	VERB
ftr-492	1449	36	in	in	ADP
ftr-492	1449	37	management	management	NOUN
ftr-492	1449	38	(	(	PUNCT
ftr-492	1449	39	by	by	ADP
ftr-492	1449	40	directing	direct	VERB
ftr-492	1449	41	the	the	DET
ftr-492	1449	42	actions	action	NOUN
ftr-492	1449	43	of	of	ADP
ftr-492	1449	44	the	the	DET
ftr-492	1449	45	trustee	trustee	NOUN
ftr-492	1449	46	,	,	PUNCT
ftr-492	1449	47	managing	manage	VERB
ftr-492	1449	48	as	as	ADP
ftr-492	1449	49	a	a	DET
ftr-492	1449	50	designated	designate	VERB
ftr-492	1449	51	"	"	PUNCT
ftr-492	1449	52	manager	manager	NOUN
ftr-492	1449	53	"	"	PUNCT
ftr-492	1449	54	or	or	CCONJ
ftr-492	1449	55	otherwise	otherwise	ADV
ftr-492	1449	56	)	)	PUNCT
ftr-492	1449	57	may	may	AUX
ftr-492	1449	58	have	have	VERB
ftr-492	1449	59	personal	personal	ADJ
ftr-492	1449	60	liability	liability	NOUN
ftr-492	1449	61	for	for	ADP
ftr-492	1449	62	trust	trust	NOUN
ftr-492	1449	63	liabilities	liability	NOUN
ftr-492	1449	64	.	.	PUNCT
ftr-492	1450	1	in	in	ADP
ftr-492	1450	2	those	those	DET
ftr-492	1450	3	cases	case	NOUN
ftr-492	1450	4	,	,	PUNCT
ftr-492	1450	5	the	the	DET
ftr-492	1450	6	trust	trust	NOUN
ftr-492	1450	7	may	may	AUX
ftr-492	1450	8	lack	lack	VERB
ftr-492	1450	9	limited	limited	ADJ
ftr-492	1450	10	liability	liability	NOUN
ftr-492	1450	11	without	without	ADP
ftr-492	1450	12	a	a	DET
ftr-492	1450	13	contractual	contractual	ADJ
ftr-492	1450	14	assumption	assumption	NOUN
ftr-492	1450	15	of	of	ADP
ftr-492	1450	16	liability	liability	NOUN
ftr-492	1450	17	.	.	PUNCT
ftr-492	1450	18	?	?	PUNCT
ftr-492	1451	1	9	9	NUM
ftr-492	1451	2	the	the	DET
ftr-492	1451	3	continuity	continuity	NOUN
ftr-492	1451	4	of	of	ADP
ftr-492	1451	5	life	life	NOUN
ftr-492	1451	6	of	of	ADP
ftr-492	1451	7	a	a	DET
ftr-492	1451	8	trust	trust	NOUN
ftr-492	1451	9	may	may	AUX
ftr-492	1451	10	be	be	AUX
ftr-492	1451	11	broken	break	VERB
ftr-492	1451	12	by	by	ADP
ftr-492	1451	13	providing	provide	VERB
ftr-492	1451	14	in	in	ADP
ftr-492	1451	15	the	the	DET
ftr-492	1451	16	declaration	declaration	NOUN
ftr-492	1451	17	of	of	ADP
ftr-492	1451	18	trust	trust	NOUN
ftr-492	1451	19	or	or	CCONJ
ftr-492	1451	20	other	other	ADJ
ftr-492	1451	21	governing	govern	VERB
ftr-492	1451	22	instrument	instrument	NOUN
ftr-492	1451	23	that	that	SCONJ
ftr-492	1451	24	the	the	DET
ftr-492	1451	25	trust	trust	NOUN
ftr-492	1451	26	shall	shall	AUX
ftr-492	1451	27	dissolve	dissolve	VERB
ftr-492	1451	28	on	on	ADP
ftr-492	1451	29	the	the	DET
ftr-492	1451	30	bankruptcy	bankruptcy	NOUN
ftr-492	1451	31	,	,	PUNCT
ftr-492	1451	32	death	death	NOUN
ftr-492	1451	33	,	,	PUNCT
ftr-492	1451	34	etc	etc	X
ftr-492	1451	35	.	.	X
ftr-492	1451	36	of	of	ADP
ftr-492	1451	37	one	one	NUM
ftr-492	1451	38	or	or	CCONJ
ftr-492	1451	39	more	more	ADV
ftr-492	1451	40	designated	designate	VERB
ftr-492	1451	41	beneficiaries	beneficiary	NOUN
ftr-492	1451	42	.	.	PUNCT
ftr-492	1451	43	"	"	PUNCT
ftr-492	1452	1	however	however	ADV
ftr-492	1452	2	,	,	PUNCT
ftr-492	1452	3	the	the	DET
ftr-492	1452	4	point	point	NOUN
ftr-492	1452	5	made	make	VERB
ftr-492	1452	6	earlier	early	ADV
ftr-492	1452	7	,	,	PUNCT
ftr-492	1452	8	"	"	PUNCT
ftr-492	1452	9	'	'	PUNCT
ftr-492	1452	10	that	that	SCONJ
ftr-492	1452	11	it	it	PRON
ftr-492	1452	12	generally	generally	ADV
ftr-492	1452	13	would	would	AUX
ftr-492	1452	14	not	not	PART
ftr-492	1452	15	seem	seem	VERB
ftr-492	1452	16	prudent	prudent	ADJ
ftr-492	1452	17	to	to	PART
ftr-492	1452	18	rely	rely	VERB
ftr-492	1452	19	on	on	ADP
ftr-492	1452	20	the	the	DET
ftr-492	1452	21	absence	absence	NOUN
ftr-492	1452	22	of	of	ADP
ftr-492	1452	23	continuity	continuity	NOUN
ftr-492	1452	24	of	of	ADP
ftr-492	1452	25	life	life	NOUN
ftr-492	1452	26	of	of	ADP
ftr-492	1452	27	an	an	DET
ftr-492	1452	28	entity	entity	NOUN
ftr-492	1452	29	where	where	SCONJ
ftr-492	1452	30	its	its	PRON
ftr-492	1452	31	members	member	NOUN
ftr-492	1452	32	are	be	AUX
ftr-492	1452	33	closely	closely	ADV
ftr-492	1452	34	affiliated	affiliate	VERB
ftr-492	1452	35	and	and	CCONJ
ftr-492	1452	36	the	the	DET
ftr-492	1452	37	dissolution	dissolution	NOUN
ftr-492	1452	38	provision	provision	NOUN
ftr-492	1452	39	is	be	AUX
ftr-492	1452	40	purely	purely	ADV
ftr-492	1452	41	a	a	DET
ftr-492	1452	42	contractual	contractual	ADJ
ftr-492	1452	43	matter	matter	NOUN
ftr-492	1452	44	,	,	PUNCT
ftr-492	1452	45	would	would	AUX
ftr-492	1452	46	apply	apply	VERB
ftr-492	1452	47	in	in	ADP
ftr-492	1452	48	the	the	DET
ftr-492	1452	49	trust	trust	NOUN
ftr-492	1452	50	case	case	NOUN
ftr-492	1452	51	.	.	PUNCT
ftr-492	1453	1	nevertheless	nevertheless	ADV
ftr-492	1453	2	,	,	PUNCT
ftr-492	1453	3	a	a	DET
ftr-492	1453	4	trust	trust	NOUN
ftr-492	1453	5	is	be	AUX
ftr-492	1453	6	somewhat	somewhat	ADV
ftr-492	1453	7	different	different	ADJ
ftr-492	1453	8	from	from	ADP
ftr-492	1453	9	other	other	ADJ
ftr-492	1453	10	types	type	NOUN
ftr-492	1453	11	of	of	ADP
ftr-492	1453	12	entities	entity	NOUN
ftr-492	1453	13	where	where	SCONJ
ftr-492	1453	14	the	the	DET
ftr-492	1453	15	dissolution	dissolution	NOUN
ftr-492	1453	16	provision	provision	NOUN
ftr-492	1453	17	is	be	AUX
ftr-492	1453	18	a	a	DET
ftr-492	1453	19	contractual	contractual	ADJ
ftr-492	1453	20	matter	matter	NOUN
ftr-492	1453	21	,	,	PUNCT
ftr-492	1453	22	inasmuch	inasmuch	ADJ
ftr-492	1453	23	as	as	SCONJ
ftr-492	1453	24	the	the	DET
ftr-492	1453	25	dissolution	dissolution	NOUN
ftr-492	1453	26	provision	provision	NOUN
ftr-492	1453	27	normally	normally	ADV
ftr-492	1453	28	would	would	AUX
ftr-492	1453	29	be	be	AUX
ftr-492	1453	30	enforceable	enforceable	ADJ
ftr-492	1453	31	not	not	PART
ftr-492	1453	32	only	only	ADV
ftr-492	1453	33	by	by	ADP
ftr-492	1453	34	the	the	DET
ftr-492	1453	35	beneficiaries	beneficiary	NOUN
ftr-492	1453	36	but	but	CCONJ
ftr-492	1453	37	also	also	ADV
ftr-492	1453	38	by	by	ADP
ftr-492	1453	39	the	the	DET
ftr-492	1453	40	trustee	trustee	NOUN
ftr-492	1453	41	,	,	PUNCT
ftr-492	1453	42	who	who	PRON
ftr-492	1453	43	may	may	AUX
ftr-492	1453	44	feel	feel	VERB
ftr-492	1453	45	compelled	compel	VERB
ftr-492	1453	46	to	to	PART
ftr-492	1453	47	effect	effect	VERB
ftr-492	1453	48	a	a	DET
ftr-492	1453	49	dissolution	dissolution	NOUN
ftr-492	1453	50	upon	upon	SCONJ
ftr-492	1453	51	the	the	DET
ftr-492	1453	52	occurrence	occurrence	NOUN
ftr-492	1453	53	of	of	ADP
ftr-492	1453	54	a	a	DET
ftr-492	1453	55	dissolution	dissolution	ADJ
ftr-492	1453	56	event	event	NOUN
ftr-492	1453	57	.	.	PUNCT
ftr-492	1454	1	consequently	consequently	ADV
ftr-492	1454	2	,	,	PUNCT
ftr-492	1454	3	it	it	PRON
ftr-492	1454	4	may	may	AUX
ftr-492	1454	5	be	be	AUX
ftr-492	1454	6	possible	possible	ADJ
ftr-492	1454	7	for	for	ADP
ftr-492	1454	8	a	a	DET
ftr-492	1454	9	trust	trust	NOUN
ftr-492	1454	10	with	with	ADP
ftr-492	1454	11	closely	closely	ADV
ftr-492	1454	12	affiliated	affiliate	VERB
ftr-492	1454	13	beneficiaries	beneficiary	NOUN
ftr-492	1454	14	to	to	PART
ftr-492	1454	15	avoid	avoid	VERB
ftr-492	1454	16	continuity	continuity	NOUN
ftr-492	1454	17	of	of	ADP
ftr-492	1454	18	life	life	NOUN
ftr-492	1454	19	,	,	PUNCT
ftr-492	1454	20	provided	provide	VERB
ftr-492	1454	21	that	that	SCONJ
ftr-492	1454	22	the	the	DET
ftr-492	1454	23	trustee	trustee	NOUN
ftr-492	1454	24	is	be	AUX
ftr-492	1454	25	not	not	PART
ftr-492	1454	26	a	a	DET
ftr-492	1454	27	beneficiary	beneficiary	NOUN
ftr-492	1454	28	(	(	PUNCT
ftr-492	1454	29	or	or	CCONJ
ftr-492	1454	30	a	a	DET
ftr-492	1454	31	close	close	ADJ
ftr-492	1454	32	affiliate	affiliate	NOUN
ftr-492	1454	33	of	of	ADP
ftr-492	1454	34	a	a	DET
ftr-492	1454	35	beneficiary	beneficiary	NOUN
ftr-492	1454	36	)	)	PUNCT
ftr-492	1454	37	.	.	PUNCT
ftr-492	1454	38	'	'	PUNCT
ftr-492	1455	1	likewise	likewise	ADV
ftr-492	1455	2	,	,	PUNCT
ftr-492	1455	3	free	free	ADJ
ftr-492	1455	4	transferability	transferability	NOUN
ftr-492	1455	5	of	of	ADP
ftr-492	1455	6	interests	interest	NOUN
ftr-492	1455	7	may	may	AUX
ftr-492	1455	8	be	be	AUX
ftr-492	1455	9	defeated	defeat	VERB
ftr-492	1455	10	by	by	ADP
ftr-492	1455	11	requiring	require	VERB
ftr-492	1455	12	the	the	DET
ftr-492	1455	13	consent	consent	NOUN
ftr-492	1455	14	of	of	ADP
ftr-492	1455	15	one	one	NUM
ftr-492	1455	16	or	or	CCONJ
ftr-492	1455	17	more	more	ADV
ftr-492	1455	18	designated	designate	VERB
ftr-492	1455	19	beneficiaries	beneficiary	NOUN
ftr-492	1455	20	to	to	ADP
ftr-492	1455	21	any	any	DET
ftr-492	1455	22	transfer	transfer	NOUN
ftr-492	1455	23	of	of	ADP
ftr-492	1455	24	an	an	DET
ftr-492	1455	25	interest	interest	NOUN
ftr-492	1455	26	by	by	ADP
ftr-492	1455	27	a	a	DET
ftr-492	1455	28	beneficiary	beneficiary	NOUN
ftr-492	1455	29	.	.	PUNCT
ftr-492	1456	1	3	3	NUM
ftr-492	1456	2	however	however	ADV
ftr-492	1456	3	,	,	PUNCT
ftr-492	1456	4	it	it	PRON
ftr-492	1456	5	does	do	AUX
ftr-492	1456	6	not	not	PART
ftr-492	1456	7	appear	appear	VERB
ftr-492	1456	8	sufficient	sufficient	ADJ
ftr-492	1456	9	for	for	SCONJ
ftr-492	1456	10	transfers	transfer	NOUN
ftr-492	1456	11	of	of	ADP
ftr-492	1456	12	interests	interest	NOUN
ftr-492	1456	13	to	to	PART
ftr-492	1456	14	be	be	AUX
ftr-492	1456	15	subject	subject	ADJ
ftr-492	1456	16	to	to	ADP
ftr-492	1456	17	the	the	DET
ftr-492	1456	18	consent	consent	NOUN
ftr-492	1456	19	of	of	ADP
ftr-492	1456	20	the	the	DET
ftr-492	1456	21	trustee	trustee	NOUN
ftr-492	1456	22	(	(	PUNCT
ftr-492	1456	23	at	at	ADP
ftr-492	1456	24	least	least	ADJ
ftr-492	1456	25	where	where	SCONJ
ftr-492	1456	26	the	the	DET
ftr-492	1456	27	trustee	trustee	NOUN
ftr-492	1456	28	is	be	AUX
ftr-492	1456	29	not	not	PART
ftr-492	1456	30	also	also	ADV
ftr-492	1456	31	a	a	DET
ftr-492	1456	32	beneficiary	beneficiary	NOUN
ftr-492	1456	33	)	)	PUNCT
ftr-492	1456	34	,	,	PUNCT
ftr-492	1456	35	since	since	SCONJ
ftr-492	1456	36	the	the	DET
ftr-492	1456	37	free	free	ADJ
ftr-492	1456	38	transferability	transferability	NOUN
ftr-492	1456	39	issue	issue	NOUN
ftr-492	1456	40	turns	turn	VERB
ftr-492	1456	41	on	on	ADP
ftr-492	1456	42	whether	whether	SCONJ
ftr-492	1456	43	the	the	DET
ftr-492	1456	44	consent	consent	NOUN
ftr-492	1456	45	of	of	ADP
ftr-492	1456	46	a	a	DET
ftr-492	1456	47	member	member	NOUN
ftr-492	1456	48	is	be	AUX
ftr-492	1456	49	required	require	VERB
ftr-492	1456	50	.	.	PUNCT
ftr-492	1457	1	the	the	DET
ftr-492	1457	2	only	only	ADJ
ftr-492	1457	3	difficult	difficult	ADJ
ftr-492	1457	4	corporate	corporate	ADJ
ftr-492	1457	5	characteristic	characteristic	NOUN
ftr-492	1457	6	is	be	AUX
ftr-492	1457	7	centralized	centralize	VERB
ftr-492	1457	8	management	management	NOUN
ftr-492	1457	9	,	,	PUNCT
ftr-492	1457	10	since	since	SCONJ
ftr-492	1457	11	a	a	DET
ftr-492	1457	12	certain	certain	ADJ
ftr-492	1457	13	amount	amount	NOUN
ftr-492	1457	14	of	of	ADP
ftr-492	1457	15	centralized	centralized	ADJ
ftr-492	1457	16	management	management	NOUN
ftr-492	1457	17	usually	usually	ADV
ftr-492	1457	18	is	be	AUX
ftr-492	1457	19	unavoidable	unavoidable	ADJ
ftr-492	1457	20	by	by	ADP
ftr-492	1457	21	virtue	virtue	NOUN
ftr-492	1457	22	of	of	ADP
ftr-492	1457	23	the	the	DET
ftr-492	1457	24	fact	fact	NOUN
ftr-492	1457	25	that	that	SCONJ
ftr-492	1457	26	a	a	DET
ftr-492	1457	27	trust	trust	NOUN
ftr-492	1457	28	usually	usually	ADV
ftr-492	1457	29	is	be	AUX
ftr-492	1457	30	managed	manage	VERB
ftr-492	1457	31	by	by	ADP
ftr-492	1457	32	trustees	trustee	NOUN
ftr-492	1457	33	for	for	ADP
ftr-492	1457	34	the	the	DET
ftr-492	1457	35	benefit	benefit	NOUN
ftr-492	1457	36	of	of	ADP
ftr-492	1457	37	the	the	DET
ftr-492	1457	38	beneficiaries	beneficiary	NOUN
ftr-492	1457	39	.	.	PUNCT
ftr-492	1458	1	in	in	ADP
ftr-492	1458	2	view	view	NOUN
ftr-492	1458	3	of	of	ADP
ftr-492	1458	4	the	the	DET
ftr-492	1458	5	service	service	NOUN
ftr-492	1458	6	's	's	PART
ftr-492	1458	7	recent	recent	ADJ
ftr-492	1458	8	published	publish	VERB
ftr-492	1458	9	rulings	ruling	NOUN
ftr-492	1458	10	analyzing	analyze	VERB
ftr-492	1458	11	contractual	contractual	ADJ
ftr-492	1458	12	assumption	assumption	NOUN
ftr-492	1458	13	of	of	ADP
ftr-492	1458	14	trust	trust	NOUN
ftr-492	1458	15	liabilities	liability	NOUN
ftr-492	1458	16	,	,	PUNCT
ftr-492	1458	17	see	see	VERB
ftr-492	1458	18	private	private	ADJ
ftr-492	1458	19	letter	letter	NOUN
ftr-492	1458	20	ruling	rule	VERB
ftr-492	1458	21	9247009	9247009	NUM
ftr-492	1458	22	(	(	PUNCT
ftr-492	1458	23	aug	aug	PROPN
ftr-492	1458	24	.	.	PROPN
ftr-492	1458	25	20	20	NUM
ftr-492	1458	26	.	.	NOUN
ftr-492	1458	27	1992	1992	NUM
ftr-492	1458	28	)	)	PUNCT
ftr-492	1458	29	.	.	PUNCT
ftr-492	1459	1	229	229	NUM
ftr-492	1459	2	.	.	PUNCT
ftr-492	1460	1	see	see	VERB
ftr-492	1460	2	revenue	revenue	NOUN
ftr-492	1460	3	ruling	rule	VERB
ftr-492	1460	4	64	64	NUM
ftr-492	1460	5	-	-	SYM
ftr-492	1460	6	220	220	NUM
ftr-492	1460	7	,	,	PUNCT
ftr-492	1460	8	1964	1964	NUM
ftr-492	1460	9	-	-	SYM
ftr-492	1460	10	2	2	NUM
ftr-492	1460	11	c.b	c.b	PROPN
ftr-492	1460	12	.	.	PROPN
ftr-492	1460	13	335	335	NUM
ftr-492	1460	14	and	and	CCONJ
ftr-492	1460	15	revenue	revenue	NOUN
ftr-492	1460	16	ruling	rule	VERB
ftr-492	1460	17	88	88	NUM
ftr-492	1460	18	-	-	SYM
ftr-492	1460	19	79	79	NUM
ftr-492	1460	20	,	,	PUNCT
ftr-492	1460	21	1988	1988	NUM
ftr-492	1460	22	-	-	SYM
ftr-492	1460	23	2	2	NUM
ftr-492	1460	24	c.b	c.b	PROPN
ftr-492	1460	25	.	.	PROPN
ftr-492	1460	26	361	361	NUM
ftr-492	1460	27	,	,	PUNCT
ftr-492	1460	28	for	for	ADP
ftr-492	1460	29	examples	example	NOUN
ftr-492	1460	30	of	of	ADP
ftr-492	1460	31	trusts	trust	NOUN
ftr-492	1460	32	held	hold	VERB
ftr-492	1460	33	to	to	PART
ftr-492	1460	34	lack	lack	VERB
ftr-492	1460	35	limited	limited	ADJ
ftr-492	1460	36	liability	liability	NOUN
ftr-492	1460	37	because	because	SCONJ
ftr-492	1460	38	of	of	ADP
ftr-492	1460	39	the	the	DET
ftr-492	1460	40	personal	personal	ADJ
ftr-492	1460	41	liability	liability	NOUN
ftr-492	1460	42	of	of	ADP
ftr-492	1460	43	beneficiaries	beneficiary	NOUN
ftr-492	1460	44	that	that	PRON
ftr-492	1460	45	participated	participate	VERB
ftr-492	1460	46	in	in	ADP
ftr-492	1460	47	management	management	NOUN
ftr-492	1460	48	.	.	PUNCT
ftr-492	1461	1	230	230	NUM
ftr-492	1461	2	.	.	PUNCT
ftr-492	1462	1	see	see	VERB
ftr-492	1462	2	rev	rev	PROPN
ftr-492	1462	3	.	.	PROPN
ftr-492	1463	1	rul	rul	PROPN
ftr-492	1463	2	.	.	PUNCT
ftr-492	1464	1	88	88	NUM
ftr-492	1464	2	-	-	SYM
ftr-492	1464	3	79	79	NUM
ftr-492	1464	4	(	(	PUNCT
ftr-492	1464	5	relying	rely	VERB
ftr-492	1464	6	in	in	ADP
ftr-492	1464	7	part	part	NOUN
ftr-492	1464	8	on	on	ADP
ftr-492	1464	9	such	such	DET
ftr-492	1464	10	a	a	DET
ftr-492	1464	11	provision	provision	NOUN
ftr-492	1464	12	to	to	PART
ftr-492	1464	13	support	support	VERB
ftr-492	1464	14	the	the	DET
ftr-492	1464	15	partnership	partnership	NOUN
ftr-492	1464	16	status	status	NOUN
ftr-492	1464	17	of	of	ADP
ftr-492	1464	18	a	a	DET
ftr-492	1464	19	missouri	missouri	PROPN
ftr-492	1464	20	royalty	royalty	PROPN
ftr-492	1464	21	trust	trust	PROPN
ftr-492	1464	22	)	)	PUNCT
ftr-492	1464	23	.	.	PUNCT
ftr-492	1465	1	231	231	NUM
ftr-492	1465	2	.	.	PUNCT
ftr-492	1466	1	see	see	VERB
ftr-492	1466	2	supra	supra	ADJ
ftr-492	1466	3	text	text	NOUN
ftr-492	1466	4	accompanying	accompanying	ADJ
ftr-492	1466	5	notes	note	NOUN
ftr-492	1466	6	154	154	NUM
ftr-492	1466	7	-	-	SYM
ftr-492	1466	8	58	58	NUM
ftr-492	1466	9	.	.	PUNCT
ftr-492	1467	1	232	232	NUM
ftr-492	1467	2	.	.	PUNCT
ftr-492	1468	1	if	if	SCONJ
ftr-492	1468	2	the	the	DET
ftr-492	1468	3	trustee	trustee	NOUN
ftr-492	1468	4	could	could	AUX
ftr-492	1468	5	easily	easily	ADV
ftr-492	1468	6	be	be	AUX
ftr-492	1468	7	removed	remove	VERB
ftr-492	1468	8	by	by	ADP
ftr-492	1468	9	the	the	DET
ftr-492	1468	10	beneficiaries	beneficiary	NOUN
ftr-492	1468	11	(	(	PUNCT
ftr-492	1468	12	and	and	CCONJ
ftr-492	1468	13	replaced	replace	VERB
ftr-492	1468	14	with	with	ADP
ftr-492	1468	15	a	a	DET
ftr-492	1468	16	friendly	friendly	ADJ
ftr-492	1468	17	trustee	trustee	NOUN
ftr-492	1468	18	)	)	PUNCT
ftr-492	1468	19	after	after	ADP
ftr-492	1468	20	the	the	DET
ftr-492	1468	21	occurrence	occurrence	NOUN
ftr-492	1468	22	of	of	ADP
ftr-492	1468	23	a	a	DET
ftr-492	1468	24	dissolution	dissolution	ADJ
ftr-492	1468	25	event	event	NOUN
ftr-492	1468	26	to	to	PART
ftr-492	1468	27	preempt	preempt	VERB
ftr-492	1468	28	a	a	DET
ftr-492	1468	29	dissolution	dissolution	NOUN
ftr-492	1468	30	by	by	ADP
ftr-492	1468	31	the	the	DET
ftr-492	1468	32	trustee	trustee	NOUN
ftr-492	1468	33	,	,	PUNCT
ftr-492	1468	34	the	the	DET
ftr-492	1468	35	result	result	NOUN
ftr-492	1468	36	would	would	AUX
ftr-492	1468	37	be	be	AUX
ftr-492	1468	38	less	less	ADV
ftr-492	1468	39	certain	certain	ADJ
ftr-492	1468	40	.	.	PUNCT
ftr-492	1469	1	since	since	SCONJ
ftr-492	1469	2	a	a	DET
ftr-492	1469	3	dissolution	dissolution	NOUN
ftr-492	1469	4	presumably	presumably	ADV
ftr-492	1469	5	would	would	AUX
ftr-492	1469	6	occur	occur	VERB
ftr-492	1469	7	unless	unless	SCONJ
ftr-492	1469	8	the	the	DET
ftr-492	1469	9	beneficiaries	beneficiary	NOUN
ftr-492	1469	10	took	take	VERB
ftr-492	1469	11	that	that	DET
ftr-492	1469	12	action	action	NOUN
ftr-492	1469	13	,	,	PUNCT
ftr-492	1469	14	there	there	PRON
ftr-492	1469	15	would	would	AUX
ftr-492	1469	16	still	still	ADV
ftr-492	1469	17	be	be	AUX
ftr-492	1469	18	some	some	DET
ftr-492	1469	19	substance	substance	NOUN
ftr-492	1469	20	to	to	ADP
ftr-492	1469	21	the	the	DET
ftr-492	1469	22	dissolution	dissolution	NOUN
ftr-492	1469	23	provision	provision	NOUN
ftr-492	1469	24	.	.	PUNCT
ftr-492	1470	1	233	233	X
ftr-492	1470	2	.	.	PUNCT
ftr-492	1471	1	see	see	VERB
ftr-492	1471	2	rev	rev	PROPN
ftr-492	1471	3	.	.	PROPN
ftr-492	1472	1	rul	rul	PROPN
ftr-492	1472	2	.	.	PUNCT
ftr-492	1473	1	88	88	NUM
ftr-492	1473	2	-	-	SYM
ftr-492	1473	3	79	79	NUM
ftr-492	1473	4	,	,	PUNCT
ftr-492	1473	5	1988	1988	NUM
ftr-492	1473	6	-	-	SYM
ftr-492	1473	7	2	2	NUM
ftr-492	1473	8	c.b	c.b	PROPN
ftr-492	1473	9	.	.	PROPN
ftr-492	1473	10	361	361	NUM
ftr-492	1473	11	(	(	PUNCT
ftr-492	1473	12	relying	rely	VERB
ftr-492	1473	13	in	in	ADP
ftr-492	1473	14	part	part	NOUN
ftr-492	1473	15	on	on	ADP
ftr-492	1473	16	such	such	DET
ftr-492	1473	17	a	a	DET
ftr-492	1473	18	provision	provision	NOUN
ftr-492	1473	19	to	to	PART
ftr-492	1473	20	support	support	VERB
ftr-492	1473	21	the	the	DET
ftr-492	1473	22	partnership	partnership	NOUN
ftr-492	1473	23	status	status	NOUN
ftr-492	1473	24	of	of	ADP
ftr-492	1473	25	a	a	DET
ftr-492	1473	26	missouri	missouri	PROPN
ftr-492	1473	27	royalty	royalty	PROPN
ftr-492	1473	28	trust	trust	PROPN
ftr-492	1473	29	)	)	PUNCT
ftr-492	1473	30	.	.	PUNCT
ftr-492	1474	1	19931	19931	NUM
ftr-492	1474	2	florida	florida	PROPN
ftr-492	1474	3	tax	tax	PROPN
ftr-492	1474	4	review	review	NOUN
ftr-492	1474	5	the	the	DET
ftr-492	1474	6	centralized	centralized	ADJ
ftr-492	1474	7	management	management	NOUN
ftr-492	1474	8	factor	factor	NOUN
ftr-492	1474	9	in	in	ADP
ftr-492	1474	10	the	the	DET
ftr-492	1474	11	context	context	NOUN
ftr-492	1474	12	of	of	ADP
ftr-492	1474	13	limited	limited	ADJ
ftr-492	1474	14	liability	liability	NOUN
ftr-492	1474	15	companies	company	NOUN
ftr-492	1474	16	,	,	PUNCT
ftr-492	1474	17	"	"	PUNCT
ftr-492	1474	18	it	it	PRON
ftr-492	1474	19	seems	seem	VERB
ftr-492	1474	20	that	that	SCONJ
ftr-492	1474	21	a	a	DET
ftr-492	1474	22	trust	trust	NOUN
ftr-492	1474	23	generally	generally	ADV
ftr-492	1474	24	would	would	AUX
ftr-492	1474	25	be	be	AUX
ftr-492	1474	26	determined	determine	VERB
ftr-492	1474	27	to	to	PART
ftr-492	1474	28	have	have	VERB
ftr-492	1474	29	centralized	centralized	ADJ
ftr-492	1474	30	management	management	NOUN
ftr-492	1474	31	,	,	PUNCT
ftr-492	1474	32	since	since	SCONJ
ftr-492	1474	33	the	the	DET
ftr-492	1474	34	trustee	trustee	NOUN
ftr-492	1474	35	of	of	ADP
ftr-492	1474	36	a	a	DET
ftr-492	1474	37	trust	trust	NOUN
ftr-492	1474	38	acts	act	VERB
ftr-492	1474	39	in	in	ADP
ftr-492	1474	40	a	a	DET
ftr-492	1474	41	representative	representative	ADJ
ftr-492	1474	42	capacity	capacity	NOUN
ftr-492	1474	43	.	.	PUNCT
ftr-492	1475	1	that	that	PRON
ftr-492	1475	2	would	would	AUX
ftr-492	1475	3	be	be	AUX
ftr-492	1475	4	true	true	ADJ
ftr-492	1475	5	even	even	ADV
ftr-492	1475	6	if	if	SCONJ
ftr-492	1475	7	the	the	DET
ftr-492	1475	8	trust	trust	NOUN
ftr-492	1475	9	were	be	AUX
ftr-492	1475	10	organized	organize	VERB
ftr-492	1475	11	under	under	ADP
ftr-492	1475	12	a	a	DET
ftr-492	1475	13	state	state	NOUN
ftr-492	1475	14	statute	statute	NOUN
ftr-492	1475	15	or	or	CCONJ
ftr-492	1475	16	common	common	ADJ
ftr-492	1475	17	law	law	NOUN
ftr-492	1475	18	that	that	PRON
ftr-492	1475	19	permitted	permit	VERB
ftr-492	1475	20	the	the	DET
ftr-492	1475	21	beneficiaries	beneficiary	NOUN
ftr-492	1475	22	to	to	PART
ftr-492	1475	23	act	act	VERB
ftr-492	1475	24	as	as	ADP
ftr-492	1475	25	trustees	trustee	NOUN
ftr-492	1475	26	and	and	CCONJ
ftr-492	1475	27	the	the	DET
ftr-492	1475	28	beneficiaries	beneficiary	NOUN
ftr-492	1475	29	did	do	VERB
ftr-492	1475	30	so	so	ADV
ftr-492	1475	31	.	.	PUNCT
ftr-492	1476	1	however	however	ADV
ftr-492	1476	2	,	,	PUNCT
ftr-492	1476	3	it	it	PRON
ftr-492	1476	4	might	might	AUX
ftr-492	1476	5	be	be	AUX
ftr-492	1476	6	possible	possible	ADJ
ftr-492	1476	7	to	to	PART
ftr-492	1476	8	defeat	defeat	VERB
ftr-492	1476	9	centralized	centralized	ADJ
ftr-492	1476	10	management	management	NOUN
ftr-492	1476	11	if	if	SCONJ
ftr-492	1476	12	the	the	DET
ftr-492	1476	13	trust	trust	NOUN
ftr-492	1476	14	were	be	AUX
ftr-492	1476	15	organized	organize	VERB
ftr-492	1476	16	under	under	ADP
ftr-492	1476	17	a	a	DET
ftr-492	1476	18	statute	statute	NOUN
ftr-492	1476	19	or	or	CCONJ
ftr-492	1476	20	common	common	ADJ
ftr-492	1476	21	law	law	NOUN
ftr-492	1476	22	that	that	PRON
ftr-492	1476	23	permitted	permit	VERB
ftr-492	1476	24	the	the	DET
ftr-492	1476	25	beneficiaries	beneficiary	NOUN
ftr-492	1476	26	to	to	PART
ftr-492	1476	27	manage	manage	VERB
ftr-492	1476	28	the	the	DET
ftr-492	1476	29	business	business	NOUN
ftr-492	1476	30	as	as	ADP
ftr-492	1476	31	"	"	PUNCT
ftr-492	1476	32	managers	manager	NOUN
ftr-492	1476	33	"	"	PUNCT
ftr-492	1476	34	with	with	ADP
ftr-492	1476	35	personal	personal	ADJ
ftr-492	1476	36	liability	liability	NOUN
ftr-492	1476	37	for	for	ADP
ftr-492	1476	38	trust	trust	NOUN
ftr-492	1476	39	liabilities.235	liabilities.235	VERB
ftr-492	1476	40	in	in	ADP
ftr-492	1476	41	that	that	DET
ftr-492	1476	42	event	event	NOUN
ftr-492	1476	43	,	,	PUNCT
ftr-492	1476	44	it	it	PRON
ftr-492	1476	45	could	could	AUX
ftr-492	1476	46	be	be	AUX
ftr-492	1476	47	argued	argue	VERB
ftr-492	1476	48	that	that	SCONJ
ftr-492	1476	49	the	the	DET
ftr-492	1476	50	centralized	centralized	ADJ
ftr-492	1476	51	management	management	NOUN
ftr-492	1476	52	rules	rule	NOUN
ftr-492	1476	53	for	for	ADP
ftr-492	1476	54	limited	limited	ADJ
ftr-492	1476	55	partnerships236	partnerships236	PROPN
ftr-492	1476	56	should	should	AUX
ftr-492	1476	57	apply	apply	VERB
ftr-492	1476	58	by	by	ADP
ftr-492	1476	59	analogy	analogy	NOUN
ftr-492	1476	60	and	and	CCONJ
ftr-492	1476	61	,	,	PUNCT
ftr-492	1476	62	therefore	therefore	ADV
ftr-492	1476	63	,	,	PUNCT
ftr-492	1476	64	that	that	SCONJ
ftr-492	1476	65	the	the	DET
ftr-492	1476	66	trust	trust	NOUN
ftr-492	1476	67	would	would	AUX
ftr-492	1476	68	lack	lack	VERB
ftr-492	1476	69	centralized	centralized	ADJ
ftr-492	1476	70	management	management	NOUN
ftr-492	1476	71	if	if	SCONJ
ftr-492	1476	72	the	the	DET
ftr-492	1476	73	managers	manager	NOUN
ftr-492	1476	74	held	hold	VERB
ftr-492	1476	75	at	at	ADP
ftr-492	1476	76	least	least	ADV
ftr-492	1476	77	twenty	twenty	NUM
ftr-492	1476	78	percent	percent	NOUN
ftr-492	1476	79	of	of	ADP
ftr-492	1476	80	the	the	DET
ftr-492	1476	81	interests.237	interests.237	PROPN
ftr-492	1476	82	in	in	ADP
ftr-492	1476	83	addition	addition	NOUN
ftr-492	1476	84	,	,	PUNCT
ftr-492	1476	85	it	it	PRON
ftr-492	1476	86	should	should	AUX
ftr-492	1476	87	be	be	AUX
ftr-492	1476	88	possible	possible	ADJ
ftr-492	1476	89	to	to	PART
ftr-492	1476	90	defeat	defeat	VERB
ftr-492	1476	91	centralized	centralized	ADJ
ftr-492	1476	92	management	management	NOUN
ftr-492	1476	93	by	by	ADP
ftr-492	1476	94	providing	provide	VERB
ftr-492	1476	95	in	in	ADP
ftr-492	1476	96	the	the	DET
ftr-492	1476	97	declaration	declaration	NOUN
ftr-492	1476	98	of	of	ADP
ftr-492	1476	99	trust	trust	NOUN
ftr-492	1476	100	or	or	CCONJ
ftr-492	1476	101	other	other	ADJ
ftr-492	1476	102	governing	govern	VERB
ftr-492	1476	103	instrument	instrument	NOUN
ftr-492	1476	104	that	that	SCONJ
ftr-492	1476	105	the	the	DET
ftr-492	1476	106	trustee	trustee	NOUN
ftr-492	1476	107	may	may	AUX
ftr-492	1476	108	take	take	VERB
ftr-492	1476	109	only	only	ADV
ftr-492	1476	110	ministerial	ministerial	ADJ
ftr-492	1476	111	actions	action	NOUN
ftr-492	1476	112	without	without	ADP
ftr-492	1476	113	the	the	DET
ftr-492	1476	114	consent	consent	NOUN
ftr-492	1476	115	of	of	ADP
ftr-492	1476	116	the	the	DET
ftr-492	1476	117	beneficiaries	beneficiary	NOUN
ftr-492	1476	118	,	,	PUNCT
ftr-492	1476	119	that	that	SCONJ
ftr-492	1476	120	the	the	DET
ftr-492	1476	121	trustee	trustee	NOUN
ftr-492	1476	122	will	will	AUX
ftr-492	1476	123	take	take	VERB
ftr-492	1476	124	whatever	whatever	DET
ftr-492	1476	125	actions	action	NOUN
ftr-492	1476	126	are	be	AUX
ftr-492	1476	127	directed	direct	VERB
ftr-492	1476	128	by	by	ADP
ftr-492	1476	129	the	the	DET
ftr-492	1476	130	beneficiaries	beneficiary	NOUN
ftr-492	1476	131	,	,	PUNCT
ftr-492	1476	132	and	and	CCONJ
ftr-492	1476	133	that	that	SCONJ
ftr-492	1476	134	the	the	DET
ftr-492	1476	135	trustee	trustee	NOUN
ftr-492	1476	136	may	may	AUX
ftr-492	1476	137	be	be	AUX
ftr-492	1476	138	removed	remove	VERB
ftr-492	1476	139	at	at	ADP
ftr-492	1476	140	any	any	DET
ftr-492	1476	141	time	time	NOUN
ftr-492	1476	142	by	by	ADP
ftr-492	1476	143	the	the	DET
ftr-492	1476	144	beneficiaries	beneficiary	NOUN
ftr-492	1476	145	.	.	PUNCT
ftr-492	1477	1	in	in	ADP
ftr-492	1477	2	that	that	DET
ftr-492	1477	3	event	event	NOUN
ftr-492	1477	4	,	,	PUNCT
ftr-492	1477	5	the	the	DET
ftr-492	1477	6	trustee	trustee	NOUN
ftr-492	1477	7	would	would	AUX
ftr-492	1477	8	effectively	effectively	ADV
ftr-492	1477	9	be	be	AUX
ftr-492	1477	10	functioning	function	VERB
ftr-492	1477	11	as	as	ADP
ftr-492	1477	12	the	the	DET
ftr-492	1477	13	agent	agent	NOUN
ftr-492	1477	14	of	of	ADP
ftr-492	1477	15	the	the	DET
ftr-492	1477	16	beneficiaries	beneficiary	NOUN
ftr-492	1477	17	and	and	CCONJ
ftr-492	1477	18	would	would	AUX
ftr-492	1477	19	not	not	PART
ftr-492	1477	20	have	have	VERB
ftr-492	1477	21	"	"	PUNCT
ftr-492	1477	22	exclusive	exclusive	ADJ
ftr-492	1477	23	authority	authority	NOUN
ftr-492	1477	24	"	"	PUNCT
ftr-492	1477	25	to	to	PART
ftr-492	1477	26	manage	manage	VERB
ftr-492	1477	27	the	the	DET
ftr-492	1477	28	business	business	NOUN
ftr-492	1477	29	of	of	ADP
ftr-492	1477	30	the	the	DET
ftr-492	1477	31	trust	trust	NOUN
ftr-492	1477	32	,	,	PUNCT
ftr-492	1477	33	which	which	PRON
ftr-492	1477	34	should	should	AUX
ftr-492	1477	35	result	result	VERB
ftr-492	1477	36	in	in	ADP
ftr-492	1477	37	a	a	DET
ftr-492	1477	38	lack	lack	NOUN
ftr-492	1477	39	of	of	ADP
ftr-492	1477	40	centralized	centralized	ADJ
ftr-492	1477	41	management	management	NOUN
ftr-492	1477	42	under	under	ADP
ftr-492	1477	43	regulations	regulation	NOUN
ftr-492	1477	44	section	section	NOUN
ftr-492	1477	45	301.7701	301.7701	NUM
ftr-492	1477	46	-	-	SYM
ftr-492	1477	47	2(c)(3	2(c)(3	NUM
ftr-492	1477	48	)	)	PUNCT
ftr-492	1477	49	.	.	PUNCT
ftr-492	1478	1	that	that	DET
ftr-492	1478	2	conclusion	conclusion	NOUN
ftr-492	1478	3	is	be	AUX
ftr-492	1478	4	supported	support	VERB
ftr-492	1478	5	by	by	ADP
ftr-492	1478	6	a	a	DET
ftr-492	1478	7	number	number	NOUN
ftr-492	1478	8	of	of	ADP
ftr-492	1478	9	published	publish	VERB
ftr-492	1478	10	rulings	ruling	NOUN
ftr-492	1478	11	involving	involve	VERB
ftr-492	1478	12	trusts	trust	NOUN
ftr-492	1478	13	.	.	PUNCT
ftr-492	1479	1	238	238	NUM
ftr-492	1479	2	234	234	NUM
ftr-492	1479	3	.	.	PUNCT
ftr-492	1480	1	see	see	VERB
ftr-492	1480	2	supra	supra	ADJ
ftr-492	1480	3	text	text	NOUN
ftr-492	1480	4	accompanying	accompanying	ADJ
ftr-492	1480	5	note	note	NOUN
ftr-492	1480	6	187	187	NUM
ftr-492	1480	7	.	.	NOUN
ftr-492	1480	8	235	235	NUM
ftr-492	1480	9	.	.	PUNCT
ftr-492	1481	1	those	those	PRON
ftr-492	1481	2	were	be	AUX
ftr-492	1481	3	the	the	DET
ftr-492	1481	4	facts	fact	NOUN
ftr-492	1481	5	in	in	ADP
ftr-492	1481	6	revenue	revenue	NOUN
ftr-492	1481	7	ruling	rule	VERB
ftr-492	1481	8	88	88	NUM
ftr-492	1481	9	-	-	SYM
ftr-492	1481	10	79	79	NUM
ftr-492	1481	11	,	,	PUNCT
ftr-492	1481	12	1988	1988	NUM
ftr-492	1481	13	-	-	SYM
ftr-492	1481	14	2	2	NUM
ftr-492	1481	15	c.b	c.b	PROPN
ftr-492	1481	16	.	.	PROPN
ftr-492	1481	17	361	361	NUM
ftr-492	1481	18	.	.	PUNCT
ftr-492	1481	19	236	236	NUM
ftr-492	1481	20	.	.	PUNCT
ftr-492	1482	1	see	see	VERB
ftr-492	1482	2	supra	supra	PROPN
ftr-492	1482	3	notes	note	VERB
ftr-492	1482	4	170	170	NUM
ftr-492	1482	5	-	-	SYM
ftr-492	1482	6	71	71	NUM
ftr-492	1482	7	and	and	CCONJ
ftr-492	1482	8	accompanying	accompany	VERB
ftr-492	1482	9	text	text	NOUN
ftr-492	1482	10	.	.	PUNCT
ftr-492	1483	1	237	237	NUM
ftr-492	1483	2	.	.	PUNCT
ftr-492	1484	1	in	in	ADP
ftr-492	1484	2	revenue	revenue	NOUN
ftr-492	1484	3	ruling	rule	VERB
ftr-492	1484	4	88	88	NUM
ftr-492	1484	5	-	-	SYM
ftr-492	1484	6	79	79	NUM
ftr-492	1484	7	,	,	PUNCT
ftr-492	1484	8	the	the	DET
ftr-492	1484	9	service	service	NOUN
ftr-492	1484	10	indicated	indicate	VERB
ftr-492	1484	11	that	that	SCONJ
ftr-492	1484	12	the	the	DET
ftr-492	1484	13	centralized	centralized	ADJ
ftr-492	1484	14	management	management	NOUN
ftr-492	1484	15	rules	rule	NOUN
ftr-492	1484	16	for	for	ADP
ftr-492	1484	17	limited	limited	ADJ
ftr-492	1484	18	partnerships	partnership	NOUN
ftr-492	1484	19	should	should	AUX
ftr-492	1484	20	apply	apply	VERB
ftr-492	1484	21	by	by	ADP
ftr-492	1484	22	analogy	analogy	NOUN
ftr-492	1484	23	,	,	PUNCT
ftr-492	1484	24	but	but	CCONJ
ftr-492	1484	25	it	it	PRON
ftr-492	1484	26	determined	determine	VERB
ftr-492	1484	27	on	on	ADP
ftr-492	1484	28	the	the	DET
ftr-492	1484	29	facts	fact	NOUN
ftr-492	1484	30	that	that	SCONJ
ftr-492	1484	31	the	the	DET
ftr-492	1484	32	10	10	NUM
ftr-492	1484	33	%	%	NOUN
ftr-492	1484	34	interest	interest	NOUN
ftr-492	1484	35	held	hold	VERB
ftr-492	1484	36	by	by	ADP
ftr-492	1484	37	the	the	DET
ftr-492	1484	38	managers	manager	NOUN
ftr-492	1484	39	was	be	AUX
ftr-492	1484	40	not	not	PART
ftr-492	1484	41	sufficient	sufficient	ADJ
ftr-492	1484	42	to	to	PART
ftr-492	1484	43	defeat	defeat	VERB
ftr-492	1484	44	centralized	centralized	ADJ
ftr-492	1484	45	management	management	NOUN
ftr-492	1484	46	.	.	PUNCT
ftr-492	1485	1	at	at	ADP
ftr-492	1485	2	first	first	ADJ
ftr-492	1485	3	blush	blush	NOUN
ftr-492	1485	4	,	,	PUNCT
ftr-492	1485	5	that	that	SCONJ
ftr-492	1485	6	position	position	NOUN
ftr-492	1485	7	seems	seem	VERB
ftr-492	1485	8	inconsistent	inconsistent	ADJ
ftr-492	1485	9	with	with	ADP
ftr-492	1485	10	the	the	DET
ftr-492	1485	11	service	service	NOUN
ftr-492	1485	12	's	's	PART
ftr-492	1485	13	position	position	NOUN
ftr-492	1485	14	on	on	ADP
ftr-492	1485	15	analyzing	analyze	VERB
ftr-492	1485	16	the	the	DET
ftr-492	1485	17	centralized	centralized	ADJ
ftr-492	1485	18	management	management	NOUN
ftr-492	1485	19	issue	issue	NOUN
ftr-492	1485	20	in	in	ADP
ftr-492	1485	21	the	the	DET
ftr-492	1485	22	context	context	NOUN
ftr-492	1485	23	of	of	ADP
ftr-492	1485	24	limited	limited	ADJ
ftr-492	1485	25	liability	liability	NOUN
ftr-492	1485	26	companies	company	NOUN
ftr-492	1485	27	(	(	PUNCT
ftr-492	1485	28	as	as	SCONJ
ftr-492	1485	29	discussed	discuss	VERB
ftr-492	1485	30	supra	supra	ADJ
ftr-492	1485	31	text	text	NOUN
ftr-492	1485	32	accompanying	accompanying	ADJ
ftr-492	1485	33	notes	note	NOUN
ftr-492	1485	34	207	207	NUM
ftr-492	1485	35	-	-	SYM
ftr-492	1485	36	14	14	NUM
ftr-492	1485	37	)	)	PUNCT
ftr-492	1485	38	,	,	PUNCT
ftr-492	1485	39	but	but	CCONJ
ftr-492	1485	40	it	it	PRON
ftr-492	1485	41	may	may	AUX
ftr-492	1485	42	be	be	AUX
ftr-492	1485	43	justified	justify	VERB
ftr-492	1485	44	on	on	ADP
ftr-492	1485	45	the	the	DET
ftr-492	1485	46	ground	ground	NOUN
ftr-492	1485	47	that	that	SCONJ
ftr-492	1485	48	a	a	DET
ftr-492	1485	49	trust	trust	NOUN
ftr-492	1485	50	manager	manager	NOUN
ftr-492	1485	51	has	have	VERB
ftr-492	1485	52	personal	personal	ADJ
ftr-492	1485	53	liability	liability	NOUN
ftr-492	1485	54	for	for	ADP
ftr-492	1485	55	trust	trust	NOUN
ftr-492	1485	56	liabilities	liability	NOUN
ftr-492	1485	57	,	,	PUNCT
ftr-492	1485	58	which	which	PRON
ftr-492	1485	59	makes	make	VERB
ftr-492	1485	60	the	the	DET
ftr-492	1485	61	trust	trust	NOUN
ftr-492	1485	62	manager	manager	NOUN
ftr-492	1485	63	seem	seem	VERB
ftr-492	1485	64	much	much	ADV
ftr-492	1485	65	more	more	ADV
ftr-492	1485	66	analogous	analogous	ADJ
ftr-492	1485	67	to	to	ADP
ftr-492	1485	68	a	a	DET
ftr-492	1485	69	general	general	ADJ
ftr-492	1485	70	partner	partner	NOUN
ftr-492	1485	71	of	of	ADP
ftr-492	1485	72	a	a	DET
ftr-492	1485	73	limited	limited	ADJ
ftr-492	1485	74	partnership	partnership	NOUN
ftr-492	1485	75	than	than	ADP
ftr-492	1485	76	the	the	DET
ftr-492	1485	77	person	person	NOUN
ftr-492	1485	78	that	that	PRON
ftr-492	1485	79	manages	manage	VERB
ftr-492	1485	80	a	a	DET
ftr-492	1485	81	limited	limited	ADJ
ftr-492	1485	82	liability	liability	NOUN
ftr-492	1485	83	company	company	NOUN
ftr-492	1485	84	.	.	PUNCT
ftr-492	1486	1	238	238	NUM
ftr-492	1486	2	.	.	PUNCT
ftr-492	1487	1	see	see	AUX
ftr-492	1487	2	rev	rev	PROPN
ftr-492	1487	3	.	.	PROPN
ftr-492	1488	1	rul	rul	PROPN
ftr-492	1488	2	.	.	PUNCT
ftr-492	1489	1	64	64	NUM
ftr-492	1489	2	-	-	SYM
ftr-492	1489	3	220	220	NUM
ftr-492	1489	4	,	,	PUNCT
ftr-492	1489	5	1964	1964	NUM
ftr-492	1489	6	-	-	SYM
ftr-492	1489	7	2	2	NUM
ftr-492	1489	8	c.b	c.b	PROPN
ftr-492	1489	9	.	.	PROPN
ftr-492	1489	10	335	335	NUM
ftr-492	1489	11	(	(	PUNCT
ftr-492	1489	12	trust	trust	NOUN
ftr-492	1489	13	lacked	lack	VERB
ftr-492	1489	14	centralized	centralized	ADJ
ftr-492	1489	15	management	management	NOUN
ftr-492	1489	16	because	because	SCONJ
ftr-492	1489	17	the	the	DET
ftr-492	1489	18	trustee	trustee	NOUN
ftr-492	1489	19	was	be	AUX
ftr-492	1489	20	required	require	VERB
ftr-492	1489	21	to	to	PART
ftr-492	1489	22	manage	manage	VERB
ftr-492	1489	23	the	the	DET
ftr-492	1489	24	trust	trust	NOUN
ftr-492	1489	25	as	as	SCONJ
ftr-492	1489	26	directed	direct	VERB
ftr-492	1489	27	by	by	ADP
ftr-492	1489	28	beneficiaries	beneficiary	NOUN
ftr-492	1489	29	)	)	PUNCT
ftr-492	1489	30	;	;	PUNCT
ftr-492	1490	1	cf	cf	X
ftr-492	1490	2	.	.	PUNCT
ftr-492	1490	3	rev	rev	PROPN
ftr-492	1490	4	.	.	PUNCT
ftr-492	1490	5	rul	rul	PROPN
ftr-492	1490	6	.	.	PUNCT
ftr-492	1491	1	57	57	NUM
ftr-492	1491	2	-	-	SYM
ftr-492	1491	3	607	607	NUM
ftr-492	1491	4	,	,	PUNCT
ftr-492	1491	5	1957	1957	NUM
ftr-492	1491	6	-	-	SYM
ftr-492	1491	7	2	2	NUM
ftr-492	1491	8	c.b	c.b	PROPN
ftr-492	1491	9	.	.	PROPN
ftr-492	1491	10	887	887	NUM
ftr-492	1491	11	(	(	PUNCT
ftr-492	1491	12	trust	trust	NOUN
ftr-492	1491	13	lacked	lack	VERB
ftr-492	1491	14	centralized	centralized	ADJ
ftr-492	1491	15	management	management	NOUN
ftr-492	1491	16	because	because	SCONJ
ftr-492	1491	17	the	the	DET
ftr-492	1491	18	trustee	trustee	NOUN
ftr-492	1491	19	's	's	PART
ftr-492	1491	20	duties	duty	NOUN
ftr-492	1491	21	were	be	AUX
ftr-492	1491	22	"	"	PUNCT
ftr-492	1491	23	strictly	strictly	ADV
ftr-492	1491	24	ministerial	ministerial	ADJ
ftr-492	1491	25	"	"	PUNCT
ftr-492	1491	26	)	)	PUNCT
ftr-492	1491	27	;	;	PUNCT
ftr-492	1491	28	rev	rev	PROPN
ftr-492	1491	29	.	.	PROPN
ftr-492	1492	1	rul	rul	PROPN
ftr-492	1492	2	.	.	PUNCT
ftr-492	1493	1	88	88	NUM
ftr-492	1493	2	-	-	SYM
ftr-492	1493	3	79	79	NUM
ftr-492	1493	4	,	,	PUNCT
ftr-492	1493	5	1988	1988	NUM
ftr-492	1493	6	-	-	SYM
ftr-492	1493	7	2	2	NUM
ftr-492	1493	8	c.b	c.b	PROPN
ftr-492	1493	9	.	.	PROPN
ftr-492	1493	10	361	361	NUM
ftr-492	1493	11	(	(	PUNCT
ftr-492	1493	12	missouri	missouri	PROPN
ftr-492	1493	13	trust	trust	PROPN
ftr-492	1493	14	,	,	PUNCT
ftr-492	1493	15	which	which	PRON
ftr-492	1493	16	had	have	VERB
ftr-492	1493	17	a	a	DET
ftr-492	1493	18	trustee	trustee	NOUN
ftr-492	1493	19	that	that	PRON
ftr-492	1493	20	performed	perform	VERB
ftr-492	1493	21	ministerial	ministerial	ADJ
ftr-492	1493	22	acts	act	NOUN
ftr-492	1493	23	only	only	ADV
ftr-492	1493	24	and	and	CCONJ
ftr-492	1493	25	was	be	AUX
ftr-492	1493	26	substantively	substantively	ADV
ftr-492	1493	27	managed	manage	VERB
ftr-492	1493	28	by	by	ADP
ftr-492	1493	29	"	"	PUNCT
ftr-492	1493	30	managers	manager	NOUN
ftr-492	1493	31	,	,	PUNCT
ftr-492	1493	32	"	"	PUNCT
ftr-492	1493	33	determined	determine	VERB
ftr-492	1493	34	to	to	PART
ftr-492	1493	35	have	have	VERB
ftr-492	1493	36	centralized	centralized	ADJ
ftr-492	1493	37	management	management	NOUN
ftr-492	1493	38	due	due	ADP
ftr-492	1493	39	to	to	ADP
ftr-492	1493	40	the	the	DET
ftr-492	1493	41	small	small	ADJ
ftr-492	1493	42	size	size	NOUN
ftr-492	1493	43	of	of	ADP
ftr-492	1493	44	the	the	DET
ftr-492	1493	45	managers	manager	NOUN
ftr-492	1493	46	'	'	PART
ftr-492	1493	47	interests	interest	NOUN
ftr-492	1493	48	,	,	PUNCT
ftr-492	1493	49	not	not	PART
ftr-492	1493	50	due	due	ADP
ftr-492	1493	51	to	to	ADP
ftr-492	1493	52	the	the	DET
ftr-492	1493	53	presence	presence	NOUN
ftr-492	1493	54	of	of	ADP
ftr-492	1493	55	the	the	DET
ftr-492	1493	56	trustee	trustee	NOUN
ftr-492	1493	57	)	)	PUNCT
ftr-492	1493	58	.	.	PUNCT
ftr-492	1494	1	nvot	nvot	PROPN
ftr-492	1494	2	1:4	1:4	NUM
ftr-492	1494	3	lingering	linger	VERB
ftr-492	1494	4	partnership	partnership	NOUN
ftr-492	1494	5	classification	classification	NOUN
ftr-492	1494	6	issues	issue	NOUN
ftr-492	1494	7	vi	vi	PROPN
ftr-492	1494	8	.	.	PROPN
ftr-492	1494	9	conclusion	conclusion	NOUN
ftr-492	1494	10	as	as	SCONJ
ftr-492	1494	11	the	the	DET
ftr-492	1494	12	foregoing	forego	VERB
ftr-492	1494	13	discussion	discussion	NOUN
ftr-492	1494	14	indicates	indicate	VERB
ftr-492	1494	15	,	,	PUNCT
ftr-492	1494	16	the	the	DET
ftr-492	1494	17	recent	recent	ADJ
ftr-492	1494	18	history	history	NOUN
ftr-492	1494	19	of	of	ADP
ftr-492	1494	20	the	the	DET
ftr-492	1494	21	partnership	partnership	NOUN
ftr-492	1494	22	classification	classification	NOUN
ftr-492	1494	23	law	law	NOUN
ftr-492	1494	24	demonstrates	demonstrate	VERB
ftr-492	1494	25	a	a	DET
ftr-492	1494	26	trend	trend	NOUN
ftr-492	1494	27	towards	towards	ADP
ftr-492	1494	28	minimizing	minimize	VERB
ftr-492	1494	29	the	the	DET
ftr-492	1494	30	substantive	substantive	ADJ
ftr-492	1494	31	barriers	barrier	NOUN
ftr-492	1494	32	to	to	ADP
ftr-492	1494	33	achieving	achieve	VERB
ftr-492	1494	34	partnership	partnership	NOUN
ftr-492	1494	35	status	status	NOUN
ftr-492	1494	36	.	.	PUNCT
ftr-492	1495	1	the	the	DET
ftr-492	1495	2	most	most	ADV
ftr-492	1495	3	recent	recent	ADJ
ftr-492	1495	4	example	example	NOUN
ftr-492	1495	5	is	be	AUX
ftr-492	1495	6	the	the	DET
ftr-492	1495	7	promulgation	promulgation	NOUN
ftr-492	1495	8	of	of	ADP
ftr-492	1495	9	revenue	revenue	NOUN
ftr-492	1495	10	ruling	rule	VERB
ftr-492	1495	11	93	93	NUM
ftr-492	1495	12	-	-	SYM
ftr-492	1495	13	4,29	4,29	NUM
ftr-492	1495	14	which	which	PRON
ftr-492	1495	15	purported	purport	VERB
ftr-492	1495	16	to	to	PART
ftr-492	1495	17	eliminate	eliminate	VERB
ftr-492	1495	18	the	the	DET
ftr-492	1495	19	continuity	continuity	NOUN
ftr-492	1495	20	of	of	ADP
ftr-492	1495	21	life	life	NOUN
ftr-492	1495	22	concern	concern	NOUN
ftr-492	1495	23	that	that	PRON
ftr-492	1495	24	arises	arise	VERB
ftr-492	1495	25	for	for	ADP
ftr-492	1495	26	partnerships	partnership	NOUN
ftr-492	1495	27	that	that	PRON
ftr-492	1495	28	have	have	VERB
ftr-492	1495	29	closely	closely	ADV
ftr-492	1495	30	affiliated	affiliate	VERB
ftr-492	1495	31	partners	partner	NOUN
ftr-492	1495	32	.	.	PUNCT
ftr-492	1496	1	the	the	DET
ftr-492	1496	2	law	law	NOUN
ftr-492	1496	3	that	that	PRON
ftr-492	1496	4	has	have	AUX
ftr-492	1496	5	emerged	emerge	VERB
ftr-492	1496	6	is	be	AUX
ftr-492	1496	7	an	an	DET
ftr-492	1496	8	essentially	essentially	ADV
ftr-492	1496	9	mechanical	mechanical	ADJ
ftr-492	1496	10	test	test	NOUN
ftr-492	1496	11	as	as	ADP
ftr-492	1496	12	to	to	ADP
ftr-492	1496	13	whether	whether	SCONJ
ftr-492	1496	14	the	the	DET
ftr-492	1496	15	entity	entity	NOUN
ftr-492	1496	16	lacks	lack	VERB
ftr-492	1496	17	two	two	NUM
ftr-492	1496	18	out	out	ADP
ftr-492	1496	19	of	of	ADP
ftr-492	1496	20	the	the	DET
ftr-492	1496	21	four	four	NUM
ftr-492	1496	22	standard	standard	ADJ
ftr-492	1496	23	corporate	corporate	ADJ
ftr-492	1496	24	characteristics	characteristic	NOUN
ftr-492	1496	25	set	set	VERB
ftr-492	1496	26	forth	forth	ADP
ftr-492	1496	27	in	in	ADP
ftr-492	1496	28	regulations	regulation	NOUN
ftr-492	1496	29	section	section	NOUN
ftr-492	1496	30	301.7701	301.7701	NUM
ftr-492	1496	31	-	-	SYM
ftr-492	1496	32	2	2	NUM
ftr-492	1496	33	,	,	PUNCT
ftr-492	1496	34	with	with	ADP
ftr-492	1496	35	those	those	DET
ftr-492	1496	36	factors	factor	NOUN
ftr-492	1496	37	often	often	ADV
ftr-492	1496	38	being	be	AUX
ftr-492	1496	39	formalistic	formalistic	ADJ
ftr-492	1496	40	,	,	PUNCT
ftr-492	1496	41	with	with	ADP
ftr-492	1496	42	no	no	DET
ftr-492	1496	43	real	real	ADJ
ftr-492	1496	44	practical	practical	ADJ
ftr-492	1496	45	significance	significance	NOUN
ftr-492	1496	46	for	for	ADP
ftr-492	1496	47	the	the	DET
ftr-492	1496	48	typical	typical	ADJ
ftr-492	1496	49	partnership	partnership	NOUN
ftr-492	1496	50	.	.	PUNCT
ftr-492	1497	1	however	however	ADV
ftr-492	1497	2	,	,	PUNCT
ftr-492	1497	3	there	there	PRON
ftr-492	1497	4	still	still	ADV
ftr-492	1497	5	are	be	AUX
ftr-492	1497	6	a	a	DET
ftr-492	1497	7	number	number	NOUN
ftr-492	1497	8	of	of	ADP
ftr-492	1497	9	technical	technical	ADJ
ftr-492	1497	10	issues	issue	NOUN
ftr-492	1497	11	that	that	PRON
ftr-492	1497	12	can	can	AUX
ftr-492	1497	13	arise	arise	VERB
ftr-492	1497	14	under	under	ADP
ftr-492	1497	15	the	the	DET
ftr-492	1497	16	four	four	NUM
ftr-492	1497	17	factor	factor	NOUN
ftr-492	1497	18	test	test	NOUN
ftr-492	1497	19	,	,	PUNCT
ftr-492	1497	20	creating	create	VERB
ftr-492	1497	21	uncertainty	uncertainty	NOUN
ftr-492	1497	22	for	for	ADP
ftr-492	1497	23	the	the	DET
ftr-492	1497	24	diligent	diligent	NOUN
ftr-492	1497	25	and	and	CCONJ
ftr-492	1497	26	traps	trap	NOUN
ftr-492	1497	27	for	for	ADP
ftr-492	1497	28	the	the	DET
ftr-492	1497	29	unwary	unwary	NOUN
ftr-492	1497	30	.	.	PUNCT
ftr-492	1498	1	one	one	PRON
ftr-492	1498	2	might	might	AUX
ftr-492	1498	3	be	be	AUX
ftr-492	1498	4	tempted	tempt	VERB
ftr-492	1498	5	to	to	PART
ftr-492	1498	6	conclude	conclude	VERB
ftr-492	1498	7	that	that	SCONJ
ftr-492	1498	8	we	we	PRON
ftr-492	1498	9	are	be	AUX
ftr-492	1498	10	effectively	effectively	ADV
ftr-492	1498	11	moving	move	VERB
ftr-492	1498	12	towards	towards	ADP
ftr-492	1498	13	an	an	DET
ftr-492	1498	14	elective	elective	NOUN
ftr-492	1498	15	,	,	PUNCT
ftr-492	1498	16	"	"	PUNCT
ftr-492	1498	17	check	check	VERB
ftr-492	1498	18	the	the	DET
ftr-492	1498	19	box	box	NOUN
ftr-492	1498	20	"	"	PUNCT
ftr-492	1498	21	type	type	NOUN
ftr-492	1498	22	of	of	ADP
ftr-492	1498	23	entity	entity	NOUN
ftr-492	1498	24	classification	classification	NOUN
ftr-492	1498	25	scheme	scheme	NOUN
ftr-492	1498	26	.	.	PUNCT
ftr-492	1499	1	however	however	ADV
ftr-492	1499	2	,	,	PUNCT
ftr-492	1499	3	to	to	ADP
ftr-492	1499	4	a	a	DET
ftr-492	1499	5	large	large	ADJ
ftr-492	1499	6	extent	extent	NOUN
ftr-492	1499	7	the	the	DET
ftr-492	1499	8	current	current	ADJ
ftr-492	1499	9	state	state	NOUN
ftr-492	1499	10	of	of	ADP
ftr-492	1499	11	the	the	DET
ftr-492	1499	12	partnership	partnership	NOUN
ftr-492	1499	13	classification	classification	NOUN
ftr-492	1499	14	law	law	NOUN
ftr-492	1499	15	is	be	AUX
ftr-492	1499	16	simply	simply	ADV
ftr-492	1499	17	a	a	DET
ftr-492	1499	18	product	product	NOUN
ftr-492	1499	19	of	of	ADP
ftr-492	1499	20	the	the	DET
ftr-492	1499	21	literal	literal	ADJ
ftr-492	1499	22	language	language	NOUN
ftr-492	1499	23	of	of	ADP
ftr-492	1499	24	the	the	DET
ftr-492	1499	25	four	four	NUM
ftr-492	1499	26	factor	factor	NOUN
ftr-492	1499	27	test	test	NOUN
ftr-492	1499	28	set	set	VERB
ftr-492	1499	29	forth	forth	ADP
ftr-492	1499	30	in	in	ADP
ftr-492	1499	31	regulations	regulation	NOUN
ftr-492	1499	32	section	section	NOUN
ftr-492	1499	33	301.7701	301.7701	NUM
ftr-492	1499	34	-	-	SYM
ftr-492	1499	35	2	2	NUM
ftr-492	1499	36	,	,	PUNCT
ftr-492	1499	37	which	which	PRON
ftr-492	1499	38	we	we	PRON
ftr-492	1499	39	have	have	AUX
ftr-492	1499	40	been	be	AUX
ftr-492	1499	41	living	live	VERB
ftr-492	1499	42	with	with	ADP
ftr-492	1499	43	since	since	SCONJ
ftr-492	1499	44	1960	1960	NUM
ftr-492	1499	45	.	.	PUNCT
ftr-492	1500	1	thus	thus	ADV
ftr-492	1500	2	,	,	PUNCT
ftr-492	1500	3	while	while	SCONJ
ftr-492	1500	4	the	the	DET
ftr-492	1500	5	service	service	NOUN
ftr-492	1500	6	's	's	PART
ftr-492	1500	7	announcement	announcement	NOUN
ftr-492	1500	8	in	in	ADP
ftr-492	1500	9	1988	1988	NUM
ftr-492	1500	10	,	,	PUNCT
ftr-492	1500	11	that	that	SCONJ
ftr-492	1500	12	it	it	PRON
ftr-492	1500	13	would	would	AUX
ftr-492	1500	14	not	not	PART
ftr-492	1500	15	insist	insist	VERB
ftr-492	1500	16	on	on	ADP
ftr-492	1500	17	the	the	DET
ftr-492	1500	18	absence	absence	NOUN
ftr-492	1500	19	of	of	ADP
ftr-492	1500	20	limited	limited	ADJ
ftr-492	1500	21	liability	liability	NOUN
ftr-492	1500	22	in	in	ADP
ftr-492	1500	23	all	all	DET
ftr-492	1500	24	cases,2	cases,2	NOUN
ftr-492	1500	25	'	'	PUNCT
ftr-492	1500	26	might	might	AUX
ftr-492	1500	27	be	be	AUX
ftr-492	1500	28	regarded	regard	VERB
ftr-492	1500	29	as	as	ADP
ftr-492	1500	30	a	a	DET
ftr-492	1500	31	major	major	ADJ
ftr-492	1500	32	milestone	milestone	NOUN
ftr-492	1500	33	in	in	ADP
ftr-492	1500	34	breaking	break	VERB
ftr-492	1500	35	down	down	ADP
ftr-492	1500	36	the	the	DET
ftr-492	1500	37	barriers	barrier	NOUN
ftr-492	1500	38	to	to	PART
ftr-492	1500	39	partnership	partnership	NOUN
ftr-492	1500	40	classification	classification	NOUN
ftr-492	1500	41	,	,	PUNCT
ftr-492	1500	42	the	the	DET
ftr-492	1500	43	service	service	NOUN
ftr-492	1500	44	really	really	ADV
ftr-492	1500	45	was	be	AUX
ftr-492	1500	46	just	just	ADV
ftr-492	1500	47	reaffirming	reaffirm	VERB
ftr-492	1500	48	the	the	DET
ftr-492	1500	49	mechanical	mechanical	ADJ
ftr-492	1500	50	nature	nature	NOUN
ftr-492	1500	51	of	of	ADP
ftr-492	1500	52	the	the	DET
ftr-492	1500	53	four	four	NUM
ftr-492	1500	54	factor	factor	NOUN
ftr-492	1500	55	test	test	NOUN
ftr-492	1500	56	in	in	ADP
ftr-492	1500	57	regulations	regulation	NOUN
ftr-492	1500	58	section	section	NOUN
ftr-492	1500	59	301.7701	301.7701	NUM
ftr-492	1500	60	-	-	SYM
ftr-492	1500	61	2	2	NUM
ftr-492	1500	62	under	under	ADP
ftr-492	1500	63	which	which	PRON
ftr-492	1500	64	limited	limited	ADJ
ftr-492	1500	65	liability	liability	NOUN
ftr-492	1500	66	is	be	AUX
ftr-492	1500	67	coequal	coequal	ADJ
ftr-492	1500	68	with	with	ADP
ftr-492	1500	69	the	the	DET
ftr-492	1500	70	other	other	ADJ
ftr-492	1500	71	three	three	NUM
ftr-492	1500	72	standard	standard	ADJ
ftr-492	1500	73	corporate	corporate	ADJ
ftr-492	1500	74	characteristics	characteristic	NOUN
ftr-492	1500	75	.	.	PUNCT
ftr-492	1501	1	as	as	SCONJ
ftr-492	1501	2	illustrated	illustrate	VERB
ftr-492	1501	3	by	by	ADP
ftr-492	1501	4	the	the	DET
ftr-492	1501	5	larson	larson	PROPN
ftr-492	1501	6	case	case	NOUN
ftr-492	1501	7	,	,	PUNCT
ftr-492	1501	8	limited	limited	ADJ
ftr-492	1501	9	liability	liability	NOUN
ftr-492	1501	10	may	may	AUX
ftr-492	1501	11	be	be	AUX
ftr-492	1501	12	found	find	VERB
ftr-492	1501	13	lacking	lack	VERB
ftr-492	1501	14	on	on	ADP
ftr-492	1501	15	the	the	DET
ftr-492	1501	16	basis	basis	NOUN
ftr-492	1501	17	of	of	ADP
ftr-492	1501	18	absence	absence	NOUN
ftr-492	1501	19	of	of	ADP
ftr-492	1501	20	dumminess	dumminess	NOUN
ftr-492	1501	21	even	even	ADV
ftr-492	1501	22	where	where	SCONJ
ftr-492	1501	23	the	the	DET
ftr-492	1501	24	general	general	ADJ
ftr-492	1501	25	partner	partner	NOUN
ftr-492	1501	26	has	have	VERB
ftr-492	1501	27	no	no	DET
ftr-492	1501	28	assets	asset	NOUN
ftr-492	1501	29	.	.	PUNCT
ftr-492	1502	1	all	all	PRON
ftr-492	1502	2	that	that	PRON
ftr-492	1502	3	has	have	AUX
ftr-492	1502	4	really	really	ADV
ftr-492	1502	5	happened	happen	VERB
ftr-492	1502	6	to	to	ADP
ftr-492	1502	7	the	the	DET
ftr-492	1502	8	substantive	substantive	ADJ
ftr-492	1502	9	law	law	NOUN
ftr-492	1502	10	since	since	SCONJ
ftr-492	1502	11	1960	1960	NUM
ftr-492	1502	12	is	be	AUX
ftr-492	1502	13	that	that	SCONJ
ftr-492	1502	14	the	the	DET
ftr-492	1502	15	meaning	meaning	NOUN
ftr-492	1502	16	of	of	ADP
ftr-492	1502	17	the	the	DET
ftr-492	1502	18	four	four	NUM
ftr-492	1502	19	factor	factor	NOUN
ftr-492	1502	20	test	test	NOUN
ftr-492	1502	21	has	have	AUX
ftr-492	1502	22	been	be	AUX
ftr-492	1502	23	fleshed	flesh	VERB
ftr-492	1502	24	out	out	ADP
ftr-492	1502	25	in	in	ADP
ftr-492	1502	26	a	a	DET
ftr-492	1502	27	little	little	ADJ
ftr-492	1502	28	more	more	ADJ
ftr-492	1502	29	detail	detail	NOUN
ftr-492	1502	30	.	.	PUNCT
ftr-492	1503	1	when	when	SCONJ
ftr-492	1503	2	one	one	NUM
ftr-492	1503	3	steps	step	NOUN
ftr-492	1503	4	back	back	ADV
ftr-492	1503	5	from	from	ADP
ftr-492	1503	6	the	the	DET
ftr-492	1503	7	fray	fray	NOUN
ftr-492	1503	8	,	,	PUNCT
ftr-492	1503	9	it	it	PRON
ftr-492	1503	10	becomes	become	VERB
ftr-492	1503	11	apparent	apparent	ADJ
ftr-492	1503	12	that	that	SCONJ
ftr-492	1503	13	the	the	DET
ftr-492	1503	14	real	real	ADJ
ftr-492	1503	15	liberalization	liberalization	NOUN
ftr-492	1503	16	that	that	PRON
ftr-492	1503	17	has	have	AUX
ftr-492	1503	18	occurred	occur	VERB
ftr-492	1503	19	since	since	SCONJ
ftr-492	1503	20	1960	1960	NUM
ftr-492	1503	21	has	have	AUX
ftr-492	1503	22	been	be	AUX
ftr-492	1503	23	the	the	DET
ftr-492	1503	24	quiet	quiet	ADJ
ftr-492	1503	25	failure	failure	NOUN
ftr-492	1503	26	of	of	ADP
ftr-492	1503	27	the	the	DET
ftr-492	1503	28	service	service	NOUN
ftr-492	1503	29	and	and	CCONJ
ftr-492	1503	30	the	the	DET
ftr-492	1503	31	courts	court	NOUN
ftr-492	1503	32	to	to	PART
ftr-492	1503	33	take	take	VERB
ftr-492	1503	34	into	into	ADP
ftr-492	1503	35	account	account	NOUN
ftr-492	1503	36	the	the	DET
ftr-492	1503	37	more	more	ADV
ftr-492	1503	38	subjective	subjective	ADJ
ftr-492	1503	39	elements	element	NOUN
ftr-492	1503	40	of	of	ADP
ftr-492	1503	41	regulations	regulation	NOUN
ftr-492	1503	42	section	section	VERB
ftr-492	1503	43	301.7701	301.7701	NUM
ftr-492	1503	44	-	-	SYM
ftr-492	1503	45	2	2	NUM
ftr-492	1503	46	,	,	PUNCT
ftr-492	1503	47	such	such	ADJ
ftr-492	1503	48	as	as	ADP
ftr-492	1503	49	whether	whether	SCONJ
ftr-492	1503	50	an	an	DET
ftr-492	1503	51	entity	entity	NOUN
ftr-492	1503	52	should	should	AUX
ftr-492	1503	53	be	be	AUX
ftr-492	1503	54	regarded	regard	VERB
ftr-492	1503	55	as	as	ADP
ftr-492	1503	56	being	be	AUX
ftr-492	1503	57	"	"	PUNCT
ftr-492	1503	58	incorporated	incorporate	VERB
ftr-492	1503	59	,	,	PUNCT
ftr-492	1503	60	"	"	PUNCT
ftr-492	1503	61	which	which	PRON
ftr-492	1503	62	would	would	AUX
ftr-492	1503	63	obviate	obviate	VERB
ftr-492	1503	64	the	the	DET
ftr-492	1503	65	need	need	NOUN
ftr-492	1503	66	to	to	PART
ftr-492	1503	67	apply	apply	VERB
ftr-492	1503	68	the	the	DET
ftr-492	1503	69	four	four	NUM
ftr-492	1503	70	factor	factor	NOUN
ftr-492	1503	71	test	test	NOUN
ftr-492	1503	72	,	,	PUNCT
ftr-492	1503	73	or	or	CCONJ
ftr-492	1503	74	whether	whether	SCONJ
ftr-492	1503	75	the	the	DET
ftr-492	1503	76	entity	entity	NOUN
ftr-492	1503	77	has	have	AUX
ftr-492	1503	78	attributes	attribute	VERB
ftr-492	1503	79	other	other	ADJ
ftr-492	1503	80	than	than	ADP
ftr-492	1503	81	the	the	DET
ftr-492	1503	82	four	four	NUM
ftr-492	1503	83	standard	standard	ADJ
ftr-492	1503	84	corporate	corporate	ADJ
ftr-492	1503	85	characteristics	characteristic	NOUN
ftr-492	1503	86	that	that	PRON
ftr-492	1503	87	might	might	AUX
ftr-492	1503	88	be	be	AUX
ftr-492	1503	89	relevant	relevant	ADJ
ftr-492	1503	90	to	to	ADP
ftr-492	1503	91	its	its	PRON
ftr-492	1503	92	classification	classification	NOUN
ftr-492	1503	93	.	.	PUNCT
ftr-492	1504	1	it	it	PRON
ftr-492	1504	2	is	be	AUX
ftr-492	1504	3	not	not	PART
ftr-492	1504	4	clear	clear	ADJ
ftr-492	1504	5	whether	whether	SCONJ
ftr-492	1504	6	that	that	DET
ftr-492	1504	7	state	state	NOUN
ftr-492	1504	8	of	of	ADP
ftr-492	1504	9	affairs	affair	NOUN
ftr-492	1504	10	reflects	reflect	VERB
ftr-492	1504	11	a	a	DET
ftr-492	1504	12	conscious	conscious	ADJ
ftr-492	1504	13	,	,	PUNCT
ftr-492	1504	14	studied	study	VERB
ftr-492	1504	15	decision	decision	NOUN
ftr-492	1504	16	on	on	ADP
ftr-492	1504	17	the	the	DET
ftr-492	1504	18	service	service	NOUN
ftr-492	1504	19	's	's	PART
ftr-492	1504	20	part	part	NOUN
ftr-492	1504	21	,	,	PUNCT
ftr-492	1504	22	or	or	CCONJ
ftr-492	1504	23	merely	merely	ADV
ftr-492	1504	24	the	the	DET
ftr-492	1504	25	cumulative	cumulative	ADJ
ftr-492	1504	26	effect	effect	NOUN
ftr-492	1504	27	of	of	ADP
ftr-492	1504	28	numerous	numerous	ADJ
ftr-492	1504	29	ad	ad	X
ftr-492	1504	30	hoc	hoc	X
ftr-492	1504	31	decisions	decision	NOUN
ftr-492	1504	32	on	on	ADP
ftr-492	1504	33	partnership	partnership	NOUN
ftr-492	1504	34	classification	classification	NOUN
ftr-492	1504	35	matters	matter	NOUN
ftr-492	1504	36	over	over	ADP
ftr-492	1504	37	the	the	DET
ftr-492	1504	38	years	year	NOUN
ftr-492	1504	39	.	.	PUNCT
ftr-492	1505	1	in	in	ADP
ftr-492	1505	2	any	any	DET
ftr-492	1505	3	event	event	NOUN
ftr-492	1505	4	,	,	PUNCT
ftr-492	1505	5	the	the	DET
ftr-492	1505	6	de	de	NOUN
ftr-492	1505	7	-	-	NOUN
ftr-492	1505	8	emphasis	emphasis	NOUN
ftr-492	1505	9	of	of	ADP
ftr-492	1505	10	the	the	DET
ftr-492	1505	11	subjective	subjective	ADJ
ftr-492	1505	12	elements	element	NOUN
ftr-492	1505	13	of	of	ADP
ftr-492	1505	14	regulations	regulation	NOUN
ftr-492	1505	15	section	section	VERB
ftr-492	1505	16	301.7701	301.7701	NUM
ftr-492	1505	17	-	-	SYM
ftr-492	1505	18	2	2	NUM
ftr-492	1505	19	239	239	NUM
ftr-492	1505	20	.	.	PUNCT
ftr-492	1505	21	1993	1993	NUM
ftr-492	1505	22	-	-	SYM
ftr-492	1505	23	3	3	NUM
ftr-492	1505	24	i.r.b	i.r.b	NOUN
ftr-492	1505	25	.	.	PUNCT
ftr-492	1505	26	5	5	NUM
ftr-492	1505	27	(	(	PUNCT
ftr-492	1505	28	jan	jan	PROPN
ftr-492	1505	29	.	.	PROPN
ftr-492	1505	30	19	19	NUM
ftr-492	1505	31	)	)	PUNCT
ftr-492	1505	32	.	.	PUNCT
ftr-492	1506	1	240	240	NUM
ftr-492	1506	2	.	.	X
ftr-492	1507	1	see	see	VERB
ftr-492	1507	2	supra	supra	ADJ
ftr-492	1507	3	text	text	NOUN
ftr-492	1507	4	accompanying	accompanying	ADJ
ftr-492	1507	5	note	note	NOUN
ftr-492	1507	6	37	37	NUM
ftr-492	1507	7	.	.	NOUN
ftr-492	1507	8	19931	19931	NUM
ftr-492	1507	9	262	262	NUM
ftr-492	1507	10	florida	florida	PROPN
ftr-492	1507	11	tax	tax	NOUN
ftr-492	1507	12	review	review	NOUN
ftr-492	1508	1	[	[	X
ftr-492	1508	2	vol	vol	NOUN
ftr-492	1508	3	.	.	PUNCT
ftr-492	1508	4	1:4	1:4	NUM
ftr-492	1508	5	does	do	AUX
ftr-492	1508	6	have	have	VERB
ftr-492	1508	7	the	the	DET
ftr-492	1508	8	virtue	virtue	NOUN
ftr-492	1508	9	of	of	ADP
ftr-492	1508	10	bringing	bring	VERB
ftr-492	1508	11	a	a	DET
ftr-492	1508	12	fair	fair	ADJ
ftr-492	1508	13	amount	amount	NOUN
ftr-492	1508	14	of	of	ADP
ftr-492	1508	15	certainty	certainty	NOUN
ftr-492	1508	16	to	to	ADP
ftr-492	1508	17	the	the	DET
ftr-492	1508	18	partnership	partnership	NOUN
ftr-492	1508	19	classification	classification	NOUN
ftr-492	1508	20	law	law	NOUN
ftr-492	1508	21	,	,	PUNCT
ftr-492	1508	22	which	which	PRON
ftr-492	1508	23	obviously	obviously	ADV
ftr-492	1508	24	is	be	AUX
ftr-492	1508	25	highly	highly	ADV
ftr-492	1508	26	desirable	desirable	ADJ
ftr-492	1508	27	given	give	VERB
ftr-492	1508	28	the	the	DET
ftr-492	1508	29	tax	tax	NOUN
ftr-492	1508	30	consequences	consequence	NOUN
ftr-492	1508	31	at	at	ADP
ftr-492	1508	32	stake	stake	NOUN
ftr-492	1508	33	.	.	PUNCT
ftr-492	1509	1	the	the	DET
ftr-492	1509	2	relative	relative	ADJ
ftr-492	1509	3	ease	ease	NOUN
ftr-492	1509	4	with	with	ADP
ftr-492	1509	5	which	which	PRON
ftr-492	1509	6	limited	limited	ADJ
ftr-492	1509	7	partnerships	partnership	NOUN
ftr-492	1509	8	,	,	PUNCT
ftr-492	1509	9	limited	limited	ADJ
ftr-492	1509	10	liability	liability	NOUN
ftr-492	1509	11	companies	company	NOUN
ftr-492	1509	12	and	and	CCONJ
ftr-492	1509	13	other	other	ADJ
ftr-492	1509	14	unincorporated	unincorporated	ADJ
ftr-492	1509	15	entities	entity	NOUN
ftr-492	1509	16	may	may	AUX
ftr-492	1509	17	achieve	achieve	VERB
ftr-492	1509	18	partnership	partnership	NOUN
ftr-492	1509	19	classification	classification	NOUN
ftr-492	1509	20	for	for	ADP
ftr-492	1509	21	federal	federal	ADJ
ftr-492	1509	22	income	income	NOUN
ftr-492	1509	23	tax	tax	NOUN
ftr-492	1509	24	purposes	purpose	NOUN
ftr-492	1509	25	undoubtedly	undoubtedly	ADV
ftr-492	1509	26	will	will	AUX
ftr-492	1509	27	come	come	VERB
ftr-492	1509	28	under	under	ADP
ftr-492	1509	29	scrutiny	scrutiny	NOUN
ftr-492	1509	30	by	by	ADP
ftr-492	1509	31	the	the	DET
ftr-492	1509	32	service	service	NOUN
ftr-492	1509	33	and	and	CCONJ
ftr-492	1509	34	congress	congress	PROPN
ftr-492	1509	35	in	in	ADP
ftr-492	1509	36	the	the	DET
ftr-492	1509	37	near	near	ADJ
ftr-492	1509	38	future	future	NOUN
ftr-492	1509	39	.	.	PUNCT
ftr-492	1510	1	unincorporated	unincorporated	ADJ
ftr-492	1510	2	entities	entity	NOUN
ftr-492	1510	3	that	that	PRON
ftr-492	1510	4	are	be	AUX
ftr-492	1510	5	treated	treat	VERB
ftr-492	1510	6	as	as	ADP
ftr-492	1510	7	partnerships	partnership	NOUN
ftr-492	1510	8	have	have	AUX
ftr-492	1510	9	already	already	ADV
ftr-492	1510	10	started	start	VERB
ftr-492	1510	11	to	to	PART
ftr-492	1510	12	move	move	VERB
ftr-492	1510	13	into	into	ADP
ftr-492	1510	14	the	the	DET
ftr-492	1510	15	spotlight	spotlight	NOUN
ftr-492	1510	16	as	as	ADP
ftr-492	1510	17	part	part	NOUN
ftr-492	1510	18	of	of	ADP
ftr-492	1510	19	the	the	DET
ftr-492	1510	20	simmering	simmer	VERB
ftr-492	1510	21	debate	debate	NOUN
ftr-492	1510	22	over	over	ADP
ftr-492	1510	23	corporate	corporate	ADJ
ftr-492	1510	24	integration	integration	NOUN
ftr-492	1510	25	,	,	PUNCT
ftr-492	1510	26	since	since	SCONJ
ftr-492	1510	27	such	such	ADJ
ftr-492	1510	28	entities	entity	NOUN
ftr-492	1510	29	provide	provide	VERB
ftr-492	1510	30	a	a	DET
ftr-492	1510	31	mechanism	mechanism	NOUN
ftr-492	1510	32	to	to	PART
ftr-492	1510	33	achieve	achieve	VERB
ftr-492	1510	34	"	"	PUNCT
ftr-492	1510	35	do	do	AUX
ftr-492	1510	36	-	-	PUNCT
ftr-492	1510	37	it	it	PRON
ftr-492	1510	38	-	-	PUNCT
ftr-492	1510	39	yourself	yourself	PRON
ftr-492	1510	40	'	'	PART
ftr-492	1510	41	integration	integration	NOUN
ftr-492	1510	42	.	.	PUNCT
ftr-492	1511	1	moreover	moreover	ADV
ftr-492	1511	2	,	,	PUNCT
ftr-492	1511	3	the	the	DET
ftr-492	1511	4	current	current	ADJ
ftr-492	1511	5	hoopla	hoopla	NOUN
ftr-492	1511	6	over	over	ADP
ftr-492	1511	7	limited	limited	ADJ
ftr-492	1511	8	liability	liability	NOUN
ftr-492	1511	9	companies	company	NOUN
ftr-492	1511	10	has	have	AUX
ftr-492	1511	11	focused	focus	VERB
ftr-492	1511	12	renewed	renew	VERB
ftr-492	1511	13	attention	attention	NOUN
ftr-492	1511	14	on	on	ADP
ftr-492	1511	15	the	the	DET
ftr-492	1511	16	partnership	partnership	NOUN
ftr-492	1511	17	classification	classification	NOUN
ftr-492	1511	18	rules	rule	NOUN
ftr-492	1511	19	.	.	PUNCT
ftr-492	1512	1	and	and	CCONJ
ftr-492	1512	2	if	if	SCONJ
ftr-492	1512	3	corporate	corporate	ADJ
ftr-492	1512	4	tax	tax	NOUN
ftr-492	1512	5	rates	rate	NOUN
ftr-492	1512	6	increase	increase	VERB
ftr-492	1512	7	as	as	SCONJ
ftr-492	1512	8	proposed	propose	VERB
ftr-492	1512	9	by	by	ADP
ftr-492	1512	10	the	the	DET
ftr-492	1512	11	clinton	clinton	PROPN
ftr-492	1512	12	administration	administration	NOUN
ftr-492	1512	13	,	,	PUNCT
ftr-492	1512	14	there	there	PRON
ftr-492	1512	15	may	may	AUX
ftr-492	1512	16	be	be	AUX
ftr-492	1512	17	increasing	increase	VERB
ftr-492	1512	18	pressure	pressure	NOUN
ftr-492	1512	19	to	to	PART
ftr-492	1512	20	conduct	conduct	VERB
ftr-492	1512	21	business	business	NOUN
ftr-492	1512	22	in	in	ADP
ftr-492	1512	23	unincorporated	unincorporated	ADJ
ftr-492	1512	24	form	form	NOUN
ftr-492	1512	25	and	and	CCONJ
ftr-492	1512	26	,	,	PUNCT
ftr-492	1512	27	therefore	therefore	ADV
ftr-492	1512	28	,	,	PUNCT
ftr-492	1512	29	additional	additional	ADJ
ftr-492	1512	30	revenue	revenue	NOUN
ftr-492	1512	31	concerns	concern	NOUN
ftr-492	1512	32	raised	raise	VERB
ftr-492	1512	33	by	by	ADP
ftr-492	1512	34	the	the	DET
ftr-492	1512	35	partnership	partnership	NOUN
ftr-492	1512	36	classification	classification	NOUN
ftr-492	1512	37	rules	rule	NOUN
ftr-492	1512	38	.	.	PUNCT