id	sid	tid	token	lemma	pos
ftr-495	1	1	florida	florida	PROPN
ftr-495	1	2	tax	tax	PROPN
ftr-495	1	3	review	review	NOUN
ftr-495	1	4	volume	volume	NOUN
ftr-495	1	5	1	1	NUM
ftr-495	1	6	1993	1993	NUM
ftr-495	1	7	number	number	NOUN
ftr-495	1	8	6	6	NUM
ftr-495	1	9	neutral	neutral	ADJ
ftr-495	1	10	international	international	ADJ
ftr-495	1	11	tax	tax	NOUN
ftr-495	1	12	rules	rule	NOUN
ftr-495	1	13	allocating	allocate	VERB
ftr-495	1	14	costs	cost	NOUN
ftr-495	1	15	:	:	PUNCT
ftr-495	1	16	successful	successful	ADJ
ftr-495	1	17	formula	formula	NOUN
ftr-495	1	18	for	for	ADP
ftr-495	1	19	u.s	u.s	PROPN
ftr-495	1	20	.	.	PROPN
ftr-495	1	21	research	research	PROPN
ftr-495	1	22	and	and	CCONJ
ftr-495	1	23	development	development	PROPN
ftr-495	1	24	karen	karen	PROPN
ftr-495	1	25	b.	b.	PROPN
ftr-495	1	26	brown	brown	PROPN
ftr-495	1	27	"	"	PUNCT
ftr-495	1	28	i.	i.	NOUN
ftr-495	1	29	introduction	introduction	NOUN
ftr-495	1	30	the	the	DET
ftr-495	1	31	decline	decline	NOUN
ftr-495	1	32	of	of	ADP
ftr-495	1	33	u.s	u.s	PROPN
ftr-495	1	34	.	.	PROPN
ftr-495	1	35	research	research	PROPN
ftr-495	1	36	and	and	CCONJ
ftr-495	1	37	development	development	NOUN
ftr-495	1	38	efforts	effort	NOUN
ftr-495	1	39	in	in	ADP
ftr-495	1	40	recent	recent	ADJ
ftr-495	1	41	years	year	NOUN
ftr-495	1	42	dominates	dominate	VERB
ftr-495	1	43	political	political	ADJ
ftr-495	1	44	,	,	PUNCT
ftr-495	1	45	scientific	scientific	ADJ
ftr-495	1	46	and	and	CCONJ
ftr-495	1	47	academic	academic	ADJ
ftr-495	1	48	discourse	discourse	NOUN
ftr-495	1	49	.	.	PUNCT
ftr-495	1	50	'	'	PUNCT
ftr-495	2	1	it	it	PRON
ftr-495	2	2	is	be	AUX
ftr-495	2	3	attributed	attribute	VERB
ftr-495	2	4	,	,	PUNCT
ftr-495	2	5	in	in	ADP
ftr-495	2	6	part	part	NOUN
ftr-495	2	7	,	,	PUNCT
ftr-495	2	8	to	to	ADP
ftr-495	2	9	military	military	ADJ
ftr-495	2	10	research	research	NOUN
ftr-495	2	11	cutbacks	cutback	NOUN
ftr-495	2	12	after	after	ADP
ftr-495	2	13	the	the	DET
ftr-495	2	14	end	end	NOUN
ftr-495	2	15	of	of	ADP
ftr-495	2	16	the	the	DET
ftr-495	2	17	cold	cold	ADJ
ftr-495	2	18	war	war	NOUN
ftr-495	2	19	and	and	CCONJ
ftr-495	2	20	,	,	PUNCT
ftr-495	2	21	in	in	ADP
ftr-495	2	22	part	part	NOUN
ftr-495	2	23	,	,	PUNCT
ftr-495	2	24	to	to	ADP
ftr-495	2	25	the	the	DET
ftr-495	2	26	u.s	u.s	PROPN
ftr-495	2	27	.	.	PROPN
ftr-495	2	28	economic	economic	ADJ
ftr-495	2	29	recession.2	recession.2	PROPN
ftr-495	2	30	many	many	ADJ
ftr-495	2	31	fear	fear	VERB
ftr-495	2	32	that	that	SCONJ
ftr-495	2	33	the	the	DET
ftr-495	2	34	research	research	NOUN
ftr-495	2	35	and	and	CCONJ
ftr-495	2	36	development	development	NOUN
ftr-495	2	37	slowdown	slowdown	NOUN
ftr-495	2	38	portends	portend	VERB
ftr-495	2	39	the	the	DET
ftr-495	2	40	demise	demise	NOUN
ftr-495	2	41	of	of	ADP
ftr-495	2	42	the	the	DET
ftr-495	2	43	united	united	PROPN
ftr-495	2	44	states	states	PROPN
ftr-495	2	45	as	as	ADP
ftr-495	2	46	a	a	DET
ftr-495	2	47	significant	significant	ADJ
ftr-495	2	48	factor	factor	NOUN
ftr-495	2	49	in	in	ADP
ftr-495	2	50	the	the	DET
ftr-495	2	51	global	global	ADJ
ftr-495	2	52	market	market	NOUN
ftr-495	2	53	for	for	ADP
ftr-495	2	54	goods	good	NOUN
ftr-495	2	55	and	and	CCONJ
ftr-495	2	56	services	service	NOUN
ftr-495	2	57	.	.	PUNCT
ftr-495	2	58	'	'	PUNCT
ftr-495	3	1	others	other	NOUN
ftr-495	3	2	believe	believe	VERB
ftr-495	3	3	the	the	DET
ftr-495	3	4	decline	decline	NOUN
ftr-495	3	5	is	be	AUX
ftr-495	3	6	only	only	ADV
ftr-495	3	7	one	one	NUM
ftr-495	3	8	of	of	ADP
ftr-495	3	9	many	many	ADJ
ftr-495	3	10	indicators	indicator	NOUN
ftr-495	3	11	of	of	ADP
ftr-495	3	12	the	the	DET
ftr-495	3	13	diminished	diminish	VERB
ftr-495	3	14	competitive	competitive	ADJ
ftr-495	3	15	position	position	NOUN
ftr-495	3	16	of	of	ADP
ftr-495	3	17	the	the	DET
ftr-495	3	18	united	united	PROPN
ftr-495	3	19	states	states	PROPN
ftr-495	3	20	in	in	ADP
ftr-495	3	21	the	the	DET
ftr-495	3	22	global	global	ADJ
ftr-495	3	23	economy.4	economy.4	PROPN
ftr-495	3	24	in	in	ADP
ftr-495	3	25	a	a	DET
ftr-495	3	26	pre	pre	ADJ
ftr-495	3	27	-	-	ADJ
ftr-495	3	28	elecion	elecion	NOUN
ftr-495	3	29	proposal	proposal	NOUN
ftr-495	3	30	to	to	PART
ftr-495	3	31	stimulate	stimulate	VERB
ftr-495	3	32	technological	technological	ADJ
ftr-495	3	33	growth	growth	NOUN
ftr-495	3	34	and	and	CCONJ
ftr-495	3	35	to	to	PART
ftr-495	3	36	strengthen	strengthen	VERB
ftr-495	3	37	industry	industry	NOUN
ftr-495	3	38	for	for	ADP
ftr-495	3	39	anticipated	anticipate	VERB
ftr-495	3	40	"	"	PUNCT
ftr-495	3	41	international	international	ADJ
ftr-495	3	42	trade	trade	NOUN
ftr-495	3	43	wars	war	NOUN
ftr-495	3	44	of	of	ADP
ftr-495	3	45	the	the	DET
ftr-495	3	46	1990	1990	NUM
ftr-495	3	47	's	's	PART
ftr-495	3	48	and	and	CCONJ
ftr-495	3	49	beyond	beyond	ADP
ftr-495	3	50	,	,	PUNCT
ftr-495	3	51	"	"	PUNCT
ftr-495	3	52	president	president	PROPN
ftr-495	3	53	clinton	clinton	PROPN
ftr-495	3	54	advocated	advocate	VERB
ftr-495	3	55	a	a	DET
ftr-495	3	56	shift	shift	NOUN
ftr-495	3	57	of	of	ADP
ftr-495	3	58	at	at	ADV
ftr-495	3	59	least	least	ADJ
ftr-495	3	60	thirty	thirty	NUM
ftr-495	3	61	billion	billion	NUM
ftr-495	3	62	dollars	dollar	NOUN
ftr-495	3	63	from	from	ADP
ftr-495	3	64	military	military	ADJ
ftr-495	3	65	research	research	NOUN
ftr-495	3	66	activities	activity	NOUN
ftr-495	3	67	to	to	ADP
ftr-495	3	68	the	the	DET
ftr-495	3	69	private	private	ADJ
ftr-495	3	70	sector	sector	NOUN
ftr-495	3	71	over	over	ADP
ftr-495	3	72	a	a	DET
ftr-495	3	73	four	four	NUM
ftr-495	3	74	year	year	NOUN
ftr-495	3	75	period.5	period.5	NOUN
ftr-495	3	76	the	the	DET
ftr-495	3	77	clinton	clinton	PROPN
ftr-495	3	78	proposal	proposal	NOUN
ftr-495	3	79	envisioned	envision	VERB
ftr-495	3	80	cost	cost	NOUN
ftr-495	3	81	sharing	sharing	NOUN
ftr-495	3	82	technology	technology	NOUN
ftr-495	3	83	joint	joint	ADJ
ftr-495	3	84	ventures	venture	NOUN
ftr-495	3	85	between	between	ADP
ftr-495	3	86	the	the	DET
ftr-495	3	87	federal	federal	ADJ
ftr-495	3	88	government	government	NOUN
ftr-495	3	89	and	and	CCONJ
ftr-495	3	90	private	private	ADJ
ftr-495	3	91	industry.6	industry.6	PROPN
ftr-495	3	92	increased	increase	VERB
ftr-495	3	93	government	government	NOUN
ftr-495	3	94	spending	spending	NOUN
ftr-495	3	95	is	be	AUX
ftr-495	3	96	one	one	NUM
ftr-495	3	97	way	way	NOUN
ftr-495	3	98	to	to	PART
ftr-495	3	99	stimulate	stimulate	VERB
ftr-495	3	100	research	research	NOUN
ftr-495	3	101	and	and	CCONJ
ftr-495	3	102	*	*	PUNCT
ftr-495	3	103	©	©	PROPN
ftr-495	3	104	1993	1993	NUM
ftr-495	3	105	karen	karen	PROPN
ftr-495	3	106	b.	b.	PROPN
ftr-495	3	107	brown	brown	PROPN
ftr-495	3	108	.	.	PUNCT
ftr-495	4	1	professor	professor	NOUN
ftr-495	4	2	of	of	ADP
ftr-495	4	3	law	law	NOUN
ftr-495	4	4	,	,	PUNCT
ftr-495	4	5	brooklyn	brooklyn	PROPN
ftr-495	4	6	law	law	PROPN
ftr-495	4	7	school	school	NOUN
ftr-495	4	8	.	.	PUNCT
ftr-495	5	1	this	this	DET
ftr-495	5	2	article	article	NOUN
ftr-495	5	3	is	be	AUX
ftr-495	5	4	dedicated	dedicate	VERB
ftr-495	5	5	with	with	ADP
ftr-495	5	6	every	every	DET
ftr-495	5	7	morsel	morsel	NOUN
ftr-495	5	8	of	of	ADP
ftr-495	5	9	love	love	NOUN
ftr-495	5	10	to	to	ADP
ftr-495	5	11	my	my	PRON
ftr-495	5	12	husband	husband	NOUN
ftr-495	5	13	,	,	PUNCT
ftr-495	5	14	blair	blair	PROPN
ftr-495	5	15	c.	c.	PROPN
ftr-495	5	16	dickerson	dickerson	PROPN
ftr-495	5	17	.	.	PUNCT
ftr-495	6	1	thanks	thank	NOUN
ftr-495	6	2	for	for	ADP
ftr-495	6	3	the	the	DET
ftr-495	6	4	grand	grand	ADJ
ftr-495	6	5	tetons	teton	NOUN
ftr-495	6	6	!	!	PUNCT
ftr-495	7	1	i	i	PRON
ftr-495	7	2	also	also	ADV
ftr-495	7	3	thank	thank	VERB
ftr-495	7	4	brooklyn	brooklyn	PROPN
ftr-495	7	5	law	law	PROPN
ftr-495	7	6	school	school	NOUN
ftr-495	7	7	for	for	ADP
ftr-495	7	8	its	its	PRON
ftr-495	7	9	generous	generous	ADJ
ftr-495	7	10	financial	financial	ADJ
ftr-495	7	11	support	support	NOUN
ftr-495	7	12	for	for	ADP
ftr-495	7	13	summer	summer	NOUN
ftr-495	7	14	research	research	NOUN
ftr-495	7	15	and	and	CCONJ
ftr-495	7	16	my	my	PRON
ftr-495	7	17	assistant	assistant	NOUN
ftr-495	7	18	,	,	PUNCT
ftr-495	7	19	pamela	pamela	PROPN
ftr-495	7	20	fanning	fanning	NOUN
ftr-495	7	21	,	,	PUNCT
ftr-495	7	22	for	for	ADP
ftr-495	7	23	her	her	PRON
ftr-495	7	24	very	very	ADV
ftr-495	7	25	valuable	valuable	ADJ
ftr-495	7	26	research	research	NOUN
ftr-495	7	27	support	support	NOUN
ftr-495	7	28	.	.	PUNCT
ftr-495	8	1	1	1	X
ftr-495	8	2	.	.	X
ftr-495	8	3	spending	spending	NOUN
ftr-495	8	4	by	by	ADP
ftr-495	8	5	the	the	DET
ftr-495	8	6	federal	federal	ADJ
ftr-495	8	7	government	government	NOUN
ftr-495	8	8	,	,	PUNCT
ftr-495	8	9	private	private	ADJ
ftr-495	8	10	industry	industry	NOUN
ftr-495	8	11	and	and	CCONJ
ftr-495	8	12	educational	educational	ADJ
ftr-495	8	13	institutions	institution	NOUN
ftr-495	8	14	slowed	slow	VERB
ftr-495	8	15	in	in	ADP
ftr-495	8	16	the	the	DET
ftr-495	8	17	mid-1980s	mid-1980	NOUN
ftr-495	8	18	and	and	CCONJ
ftr-495	8	19	has	have	AUX
ftr-495	8	20	declined	decline	VERB
ftr-495	8	21	since	since	SCONJ
ftr-495	8	22	the	the	DET
ftr-495	8	23	end	end	NOUN
ftr-495	8	24	of	of	ADP
ftr-495	8	25	that	that	DET
ftr-495	8	26	decade	decade	NOUN
ftr-495	8	27	.	.	PUNCT
ftr-495	9	1	william	william	PROPN
ftr-495	9	2	j.	j.	PROPN
ftr-495	9	3	broad	broad	PROPN
ftr-495	9	4	.	.	PUNCT
ftr-495	10	1	research	research	NOUN
ftr-495	10	2	spending	spending	NOUN
ftr-495	10	3	is	be	AUX
ftr-495	10	4	declining	decline	VERB
ftr-495	10	5	in	in	ADP
ftr-495	10	6	u.s	u.s	PROPN
ftr-495	10	7	.	.	PROPN
ftr-495	10	8	as	as	SCONJ
ftr-495	10	9	it	it	PRON
ftr-495	10	10	rises	rise	VERB
ftr-495	10	11	abroad	abroad	ADV
ftr-495	10	12	,	,	PUNCT
ftr-495	10	13	n.y	n.y	PROPN
ftr-495	10	14	.	.	PROPN
ftr-495	10	15	times	times	PROPN
ftr-495	10	16	.	.	PUNCT
ftr-495	11	1	feb	feb	PROPN
ftr-495	11	2	.	.	PROPN
ftr-495	11	3	21	21	NUM
ftr-495	11	4	.	.	SYM
ftr-495	11	5	1992	1992	NUM
ftr-495	11	6	.	.	PUNCT
ftr-495	12	1	at	at	ADP
ftr-495	12	2	al	al	PROPN
ftr-495	12	3	.	.	PROPN
ftr-495	12	4	2	2	NUM
ftr-495	12	5	.	.	X
ftr-495	13	1	i	i	PRON
ftr-495	13	2	d.	d.	PROPN
ftr-495	13	3	3	3	X
ftr-495	13	4	.	.	PUNCT
ftr-495	14	1	see	see	VERB
ftr-495	14	2	i	i	PRON
ftr-495	14	3	d.	d.	PROPN
ftr-495	14	4	the	the	DET
ftr-495	14	5	national	national	PROPN
ftr-495	14	6	science	science	PROPN
ftr-495	14	7	board	board	PROPN
ftr-495	14	8	reported	report	VERB
ftr-495	14	9	that	that	SCONJ
ftr-495	14	10	the	the	DET
ftr-495	14	11	u.s	u.s	PROPN
ftr-495	14	12	.	.	PROPN
ftr-495	14	13	share	share	NOUN
ftr-495	14	14	of	of	ADP
ftr-495	14	15	the	the	DET
ftr-495	14	16	global	global	ADJ
ftr-495	14	17	market	market	NOUN
ftr-495	14	18	for	for	ADP
ftr-495	14	19	high	high	ADJ
ftr-495	14	20	technology	technology	NOUN
ftr-495	14	21	goods	good	NOUN
ftr-495	14	22	fell	fall	VERB
ftr-495	14	23	from	from	ADP
ftr-495	14	24	40	40	NUM
ftr-495	14	25	%	%	NOUN
ftr-495	14	26	in	in	ADP
ftr-495	14	27	1980	1980	NUM
ftr-495	14	28	to	to	ADP
ftr-495	14	29	37	37	NUM
ftr-495	14	30	%	%	NOUN
ftr-495	14	31	in	in	ADP
ftr-495	14	32	1988	1988	NUM
ftr-495	14	33	.	.	PUNCT
ftr-495	15	1	i	i	PRON
ftr-495	15	2	d.	d.	PROPN
ftr-495	15	3	at	at	ADP
ftr-495	15	4	a16	a16	PROPN
ftr-495	15	5	.	.	PROPN
ftr-495	16	1	4	4	NUM
ftr-495	16	2	.	.	PUNCT
ftr-495	16	3	g.	g.	PROPN
ftr-495	16	4	hufbauer	hufbauer	PROPN
ftr-495	16	5	,	,	PUNCT
ftr-495	16	6	u.s	u.s	PROPN
ftr-495	16	7	.	.	PROPN
ftr-495	16	8	taxation	taxation	NOUN
ftr-495	16	9	of	of	ADP
ftr-495	16	10	international	international	ADJ
ftr-495	16	11	income	income	NOUN
ftr-495	16	12	,	,	PUNCT
ftr-495	16	13	blueprint	blueprint	NOUN
ftr-495	16	14	for	for	ADP
ftr-495	16	15	reform	reform	NOUN
ftr-495	16	16	2	2	NUM
ftr-495	16	17	-	-	SYM
ftr-495	16	18	4	4	NUM
ftr-495	16	19	(	(	PUNCT
ftr-495	16	20	1992	1992	NUM
ftr-495	16	21	)	)	PUNCT
ftr-495	16	22	.	.	PUNCT
ftr-495	17	1	5	5	X
ftr-495	17	2	.	.	X
ftr-495	17	3	william	william	PROPN
ftr-495	17	4	j.	j.	PROPN
ftr-495	17	5	broad	broad	PROPN
ftr-495	17	6	,	,	PUNCT
ftr-495	17	7	clinton	clinton	PROPN
ftr-495	17	8	to	to	PART
ftr-495	17	9	promote	promote	VERB
ftr-495	17	10	high	high	ADJ
ftr-495	17	11	technology	technology	NOUN
ftr-495	17	12	,	,	PUNCT
ftr-495	17	13	with	with	ADP
ftr-495	17	14	gore	gore	PROPN
ftr-495	17	15	in	in	ADP
ftr-495	17	16	charge	charge	NOUN
ftr-495	17	17	,	,	PUNCT
ftr-495	17	18	n.y	n.y	PROPN
ftr-495	17	19	.	.	PROPN
ftr-495	17	20	times	times	PROPN
ftr-495	17	21	,	,	PUNCT
ftr-495	17	22	nov	nov	PROPN
ftr-495	17	23	.	.	PROPN
ftr-495	17	24	10	10	NUM
ftr-495	17	25	,	,	PUNCT
ftr-495	17	26	1992	1992	NUM
ftr-495	17	27	,	,	PUNCT
ftr-495	17	28	at	at	ADP
ftr-495	17	29	cl	cl	NOUN
ftr-495	17	30	.	.	PROPN
ftr-495	18	1	6	6	X
ftr-495	18	2	.	.	X
ftr-495	18	3	see	see	VERB
ftr-495	18	4	i	i	PRON
ftr-495	18	5	d.	d.	PROPN
ftr-495	18	6	at	at	ADP
ftr-495	18	7	c14	c14	PROPN
ftr-495	18	8	.	.	PUNCT
ftr-495	19	1	florida	florida	PROPN
ftr-495	19	2	tax	tax	PROPN
ftr-495	19	3	review	review	PROPN
ftr-495	19	4	development	development	NOUN
ftr-495	19	5	activity	activity	NOUN
ftr-495	19	6	.	.	PUNCT
ftr-495	20	1	international	international	ADJ
ftr-495	20	2	tax	tax	NOUN
ftr-495	20	3	policy	policy	NOUN
ftr-495	20	4	also	also	ADV
ftr-495	20	5	may	may	AUX
ftr-495	20	6	provide	provide	VERB
ftr-495	20	7	research	research	NOUN
ftr-495	20	8	incentives	incentive	NOUN
ftr-495	20	9	.	.	PUNCT
ftr-495	21	1	one	one	NUM
ftr-495	21	2	example	example	NOUN
ftr-495	21	3	of	of	ADP
ftr-495	21	4	important	important	ADJ
ftr-495	21	5	tax	tax	NOUN
ftr-495	21	6	rules	rule	NOUN
ftr-495	21	7	for	for	ADP
ftr-495	21	8	u.s	u.s	PROPN
ftr-495	21	9	.	.	PROPN
ftr-495	21	10	businesses	business	NOUN
ftr-495	21	11	is	be	AUX
ftr-495	21	12	the	the	DET
ftr-495	21	13	rules	rule	NOUN
ftr-495	21	14	governing	govern	VERB
ftr-495	21	15	the	the	DET
ftr-495	21	16	allocation	allocation	NOUN
ftr-495	21	17	and	and	CCONJ
ftr-495	21	18	apportionment	apportionment	NOUN
ftr-495	21	19	of	of	ADP
ftr-495	21	20	research	research	NOUN
ftr-495	21	21	and	and	CCONJ
ftr-495	21	22	development	development	NOUN
ftr-495	21	23	expenses	expense	NOUN
ftr-495	21	24	to	to	ADP
ftr-495	21	25	domestic	domestic	ADJ
ftr-495	21	26	or	or	CCONJ
ftr-495	21	27	foreign	foreign	ADJ
ftr-495	21	28	source	source	NOUN
ftr-495	21	29	income	income	NOUN
ftr-495	21	30	.	.	PUNCT
ftr-495	22	1	research	research	NOUN
ftr-495	22	2	cost	cost	NOUN
ftr-495	22	3	allocation	allocation	NOUN
ftr-495	22	4	is	be	AUX
ftr-495	22	5	a	a	DET
ftr-495	22	6	crucial	crucial	ADJ
ftr-495	22	7	determinant	determinant	NOUN
ftr-495	22	8	of	of	ADP
ftr-495	22	9	the	the	DET
ftr-495	22	10	allowable	allowable	ADJ
ftr-495	22	11	foreign	foreign	ADJ
ftr-495	22	12	tax	tax	NOUN
ftr-495	22	13	credit	credit	NOUN
ftr-495	22	14	for	for	ADP
ftr-495	22	15	multinational	multinational	ADJ
ftr-495	22	16	businesses	business	NOUN
ftr-495	22	17	.	.	PUNCT
ftr-495	22	18	"	"	PUNCT
ftr-495	23	1	designed	design	VERB
ftr-495	23	2	to	to	PART
ftr-495	23	3	mitigate	mitigate	VERB
ftr-495	23	4	the	the	DET
ftr-495	23	5	double	double	ADJ
ftr-495	23	6	taxation	taxation	NOUN
ftr-495	23	7	hazard	hazard	NOUN
ftr-495	23	8	to	to	ADP
ftr-495	23	9	u.s	u.s	PROPN
ftr-495	23	10	.	.	PROPN
ftr-495	23	11	businesses	business	NOUN
ftr-495	23	12	that	that	PRON
ftr-495	23	13	operate	operate	VERB
ftr-495	23	14	in	in	ADP
ftr-495	23	15	other	other	ADJ
ftr-495	23	16	countries	country	NOUN
ftr-495	23	17	,	,	PUNCT
ftr-495	23	18	the	the	DET
ftr-495	23	19	foreign	foreign	ADJ
ftr-495	23	20	tax	tax	NOUN
ftr-495	23	21	credit	credit	NOUN
ftr-495	23	22	permits	permit	VERB
ftr-495	23	23	a	a	DET
ftr-495	23	24	taxpayer	taxpayer	NOUN
ftr-495	23	25	to	to	PART
ftr-495	23	26	offset	offset	VERB
ftr-495	23	27	against	against	ADP
ftr-495	23	28	its	its	PRON
ftr-495	23	29	u.s	u.s	PROPN
ftr-495	23	30	.	.	PROPN
ftr-495	23	31	tax	tax	NOUN
ftr-495	23	32	liability	liability	NOUN
ftr-495	23	33	certain	certain	ADJ
ftr-495	23	34	income	income	NOUN
ftr-495	23	35	taxes	taxis	NOUN
ftr-495	23	36	paid	pay	VERB
ftr-495	23	37	to	to	ADP
ftr-495	23	38	foreign	foreign	ADJ
ftr-495	23	39	countries	country	NOUN
ftr-495	23	40	.	.	PUNCT
ftr-495	24	1	because	because	SCONJ
ftr-495	24	2	the	the	DET
ftr-495	24	3	credit	credit	NOUN
ftr-495	24	4	against	against	ADP
ftr-495	24	5	u.s	u.s	PROPN
ftr-495	24	6	.	.	PROPN
ftr-495	24	7	tax	tax	NOUN
ftr-495	24	8	liability	liability	NOUN
ftr-495	24	9	is	be	AUX
ftr-495	24	10	limited	limit	VERB
ftr-495	24	11	to	to	ADP
ftr-495	24	12	a	a	DET
ftr-495	24	13	tax	tax	NOUN
ftr-495	24	14	computed	compute	VERB
ftr-495	24	15	at	at	ADP
ftr-495	24	16	u.s	u.s	PROPN
ftr-495	24	17	.	.	PROPN
ftr-495	24	18	rates	rate	NOUN
ftr-495	24	19	on	on	ADP
ftr-495	24	20	foreign	foreign	ADJ
ftr-495	24	21	source	source	NOUN
ftr-495	24	22	taxable	taxable	ADJ
ftr-495	24	23	income,8	income,8	ADP
ftr-495	24	24	the	the	DET
ftr-495	24	25	internal	internal	ADJ
ftr-495	24	26	revenue	revenue	NOUN
ftr-495	24	27	code	code	NOUN
ftr-495	24	28	rewards	reward	VERB
ftr-495	24	29	the	the	DET
ftr-495	24	30	allocation	allocation	NOUN
ftr-495	24	31	of	of	ADP
ftr-495	24	32	research	research	NOUN
ftr-495	24	33	expenses	expense	NOUN
ftr-495	24	34	to	to	ADP
ftr-495	24	35	domestic	domestic	ADJ
ftr-495	24	36	source	source	NOUN
ftr-495	24	37	income	income	NOUN
ftr-495	24	38	,	,	PUNCT
ftr-495	24	39	which	which	PRON
ftr-495	24	40	results	result	VERB
ftr-495	24	41	in	in	ADP
ftr-495	24	42	a	a	DET
ftr-495	24	43	corresponding	corresponding	ADJ
ftr-495	24	44	increase	increase	NOUN
ftr-495	24	45	in	in	ADP
ftr-495	24	46	foreign	foreign	ADJ
ftr-495	24	47	source	source	NOUN
ftr-495	24	48	taxable	taxable	ADJ
ftr-495	24	49	income	income	NOUN
ftr-495	24	50	as	as	ADP
ftr-495	24	51	a	a	DET
ftr-495	24	52	proportionate	proportionate	ADJ
ftr-495	24	53	part	part	NOUN
ftr-495	24	54	of	of	ADP
ftr-495	24	55	worldwide	worldwide	ADJ
ftr-495	24	56	taxable	taxable	ADJ
ftr-495	24	57	income.9	income.9	NOUN
ftr-495	24	58	in	in	ADP
ftr-495	24	59	the	the	DET
ftr-495	24	60	past	past	NOUN
ftr-495	24	61	,	,	PUNCT
ftr-495	24	62	congress	congress	PROPN
ftr-495	24	63	has	have	AUX
ftr-495	24	64	employed	employ	VERB
ftr-495	24	65	international	international	ADJ
ftr-495	24	66	tax	tax	NOUN
ftr-495	24	67	policy	policy	NOUN
ftr-495	24	68	to	to	PART
ftr-495	24	69	stimulate	stimulate	VERB
ftr-495	24	70	u.s.-based	u.s.-based	ADJ
ftr-495	24	71	research	research	NOUN
ftr-495	24	72	by	by	ADP
ftr-495	24	73	enacting	enact	VERB
ftr-495	24	74	rules	rule	NOUN
ftr-495	24	75	that	that	PRON
ftr-495	24	76	favor	favor	VERB
ftr-495	24	77	u.s.-based	u.s.-based	ADJ
ftr-495	24	78	research	research	NOUN
ftr-495	24	79	.	.	PUNCT
ftr-495	25	1	those	those	DET
ftr-495	25	2	rules	rule	NOUN
ftr-495	25	3	were	be	AUX
ftr-495	25	4	promulgated	promulgate	VERB
ftr-495	25	5	in	in	ADP
ftr-495	25	6	response	response	NOUN
ftr-495	25	7	to	to	ADP
ftr-495	25	8	complaints	complaint	NOUN
ftr-495	25	9	by	by	ADP
ftr-495	25	10	the	the	DET
ftr-495	25	11	u.s	u.s	PROPN
ftr-495	25	12	.	.	PROPN
ftr-495	25	13	business	business	NOUN
ftr-495	25	14	community	community	NOUN
ftr-495	25	15	that	that	SCONJ
ftr-495	25	16	the	the	DET
ftr-495	25	17	1977	1977	NUM
ftr-495	25	18	regulations	regulation	NOUN
ftr-495	25	19	resulted	result	VERB
ftr-495	25	20	in	in	ADP
ftr-495	25	21	an	an	DET
ftr-495	25	22	inappropriate	inappropriate	ADJ
ftr-495	25	23	allocation	allocation	NOUN
ftr-495	25	24	of	of	ADP
ftr-495	25	25	research	research	NOUN
ftr-495	25	26	expenses	expense	NOUN
ftr-495	25	27	to	to	ADP
ftr-495	25	28	foreign	foreign	ADJ
ftr-495	25	29	source	source	NOUN
ftr-495	25	30	income	income	NOUN
ftr-495	25	31	,	,	PUNCT
ftr-495	25	32	which	which	PRON
ftr-495	25	33	resulted	result	VERB
ftr-495	25	34	in	in	ADP
ftr-495	25	35	an	an	DET
ftr-495	25	36	inability	inability	NOUN
ftr-495	25	37	to	to	PART
ftr-495	25	38	obtain	obtain	VERB
ftr-495	25	39	full	full	ADJ
ftr-495	25	40	credit	credit	NOUN
ftr-495	25	41	against	against	ADP
ftr-495	25	42	u.s	u.s	PROPN
ftr-495	25	43	.	.	PROPN
ftr-495	25	44	tax	tax	NOUN
ftr-495	25	45	liability	liability	NOUN
ftr-495	25	46	for	for	ADP
ftr-495	25	47	taxes	taxis	NOUN
ftr-495	25	48	paid	pay	VERB
ftr-495	25	49	abroad	abroad	ADV
ftr-495	25	50	.	.	PUNCT
ftr-495	26	1	'0	'0	PROPN
ftr-495	26	2	president	president	PROPN
ftr-495	26	3	clinton	clinton	PROPN
ftr-495	26	4	's	's	PART
ftr-495	26	5	most	most	ADV
ftr-495	26	6	recent	recent	ADJ
ftr-495	26	7	initiative	initiative	NOUN
ftr-495	26	8	,	,	PUNCT
ftr-495	26	9	which	which	PRON
ftr-495	26	10	is	be	AUX
ftr-495	26	11	part	part	NOUN
ftr-495	26	12	of	of	ADP
ftr-495	26	13	his	his	PRON
ftr-495	26	14	new	new	ADJ
ftr-495	26	15	economic	economic	ADJ
ftr-495	26	16	plan	plan	NOUN
ftr-495	26	17	,	,	PUNCT
ftr-495	26	18	proposes	propose	VERB
ftr-495	26	19	allocation	allocation	NOUN
ftr-495	26	20	of	of	ADP
ftr-495	26	21	all	all	DET
ftr-495	26	22	u.s.-based	u.s.-based	ADJ
ftr-495	26	23	research	research	NOUN
ftr-495	26	24	costs	cost	NOUN
ftr-495	26	25	to	to	ADP
ftr-495	26	26	domestic	domestic	ADJ
ftr-495	26	27	source	source	NOUN
ftr-495	26	28	income	income	NOUN
ftr-495	26	29	.	.	PUNCT
ftr-495	26	30	"	"	PUNCT
ftr-495	27	1	this	this	DET
ftr-495	27	2	article	article	NOUN
ftr-495	27	3	contends	contend	VERB
ftr-495	27	4	that	that	SCONJ
ftr-495	27	5	tax	tax	NOUN
ftr-495	27	6	rules	rule	NOUN
ftr-495	27	7	should	should	AUX
ftr-495	27	8	not	not	PART
ftr-495	27	9	provide	provide	VERB
ftr-495	27	10	an	an	DET
ftr-495	27	11	incentive	incentive	NOUN
ftr-495	27	12	7	7	NUM
ftr-495	27	13	.	.	PUNCT
ftr-495	27	14	see	see	VERB
ftr-495	27	15	interaction	interaction	NOUN
ftr-495	27	16	between	between	ADP
ftr-495	27	17	u.s	u.s	PROPN
ftr-495	27	18	.	.	PROPN
ftr-495	27	19	tax	tax	NOUN
ftr-495	27	20	policy	policy	NOUN
ftr-495	27	21	and	and	CCONJ
ftr-495	27	22	domestic	domestic	ADJ
ftr-495	27	23	research	research	NOUN
ftr-495	27	24	and	and	CCONJ
ftr-495	27	25	development	development	NOUN
ftr-495	27	26	:	:	PUNCT
ftr-495	27	27	hearing	hear	VERB
ftr-495	27	28	before	before	ADP
ftr-495	27	29	the	the	DET
ftr-495	27	30	subcomm	subcomm	NOUN
ftr-495	27	31	.	.	PUNCT
ftr-495	28	1	on	on	ADP
ftr-495	28	2	taxation	taxation	NOUN
ftr-495	28	3	and	and	CCONJ
ftr-495	28	4	debt	debt	NOUN
ftr-495	28	5	management	management	NOUN
ftr-495	28	6	of	of	ADP
ftr-495	28	7	the	the	DET
ftr-495	28	8	senate	senate	PROPN
ftr-495	28	9	committee	committee	PROPN
ftr-495	28	10	on	on	ADP
ftr-495	28	11	finance	finance	NOUN
ftr-495	28	12	,	,	PUNCT
ftr-495	28	13	100th	100th	ADJ
ftr-495	28	14	cong	cong	NOUN
ftr-495	28	15	.	.	PUNCT
ftr-495	28	16	,	,	PUNCT
ftr-495	28	17	1st	1st	ADJ
ftr-495	28	18	sess	sess	NOUN
ftr-495	28	19	.	.	PUNCT
ftr-495	29	1	20	20	NUM
ftr-495	29	2	(	(	PUNCT
ftr-495	29	3	1987	1987	NUM
ftr-495	29	4	)	)	PUNCT
ftr-495	30	1	[	[	X
ftr-495	30	2	hereinafter	hereinafter	NOUN
ftr-495	30	3	1987	1987	NUM
ftr-495	30	4	r&d	r&d	NOUN
ftr-495	30	5	hearing	hearing	NOUN
ftr-495	30	6	]	]	PUNCT
ftr-495	30	7	.	.	PUNCT
ftr-495	31	1	8	8	X
ftr-495	31	2	.	.	X
ftr-495	31	3	irc	irc	PROPN
ftr-495	31	4	§	§	PROPN
ftr-495	31	5	904(a	904(a	PROPN
ftr-495	31	6	)	)	PUNCT
ftr-495	31	7	.	.	PUNCT
ftr-495	32	1	the	the	DET
ftr-495	32	2	appropriate	appropriate	ADJ
ftr-495	32	3	rate	rate	NOUN
ftr-495	32	4	is	be	AUX
ftr-495	32	5	the	the	DET
ftr-495	32	6	taxpayer	taxpayer	NOUN
ftr-495	32	7	's	's	PART
ftr-495	32	8	effective	effective	ADJ
ftr-495	32	9	u.s	u.s	PROPN
ftr-495	32	10	.	.	PROPN
ftr-495	32	11	rate	rate	NOUN
ftr-495	32	12	.	.	PUNCT
ftr-495	33	1	9	9	X
ftr-495	33	2	.	.	X
ftr-495	33	3	see	see	VERB
ftr-495	33	4	1987	1987	NUM
ftr-495	33	5	r&d	r&d	NOUN
ftr-495	33	6	hearing	hearing	NOUN
ftr-495	33	7	,	,	PUNCT
ftr-495	33	8	supra	supra	PROPN
ftr-495	33	9	note	note	PROPN
ftr-495	33	10	7	7	NUM
ftr-495	33	11	,	,	PUNCT
ftr-495	33	12	at	at	ADP
ftr-495	33	13	18	18	NUM
ftr-495	33	14	.	.	PUNCT
ftr-495	33	15	10	10	NUM
ftr-495	33	16	.	.	PUNCT
ftr-495	34	1	the	the	DET
ftr-495	34	2	revised	revise	VERB
ftr-495	34	3	rules	rule	NOUN
ftr-495	34	4	accommodated	accommodate	VERB
ftr-495	34	5	the	the	DET
ftr-495	34	6	demands	demand	NOUN
ftr-495	34	7	of	of	ADP
ftr-495	34	8	u.s	u.s	PROPN
ftr-495	34	9	.	.	PROPN
ftr-495	34	10	business	business	NOUN
ftr-495	34	11	.	.	PUNCT
ftr-495	35	1	the	the	DET
ftr-495	35	2	problem	problem	NOUN
ftr-495	35	3	was	be	AUX
ftr-495	35	4	created	create	VERB
ftr-495	35	5	by	by	ADP
ftr-495	35	6	foreign	foreign	ADJ
ftr-495	35	7	income	income	NOUN
ftr-495	35	8	tax	tax	NOUN
ftr-495	35	9	rules	rule	NOUN
ftr-495	35	10	that	that	PRON
ftr-495	35	11	denied	deny	VERB
ftr-495	35	12	a	a	DET
ftr-495	35	13	deduction	deduction	NOUN
ftr-495	35	14	for	for	ADP
ftr-495	35	15	research	research	NOUN
ftr-495	35	16	conducted	conduct	VERB
ftr-495	35	17	in	in	ADP
ftr-495	35	18	the	the	DET
ftr-495	35	19	united	united	PROPN
ftr-495	35	20	states	states	PROPN
ftr-495	35	21	.	.	PUNCT
ftr-495	36	1	the	the	DET
ftr-495	36	2	denial	denial	NOUN
ftr-495	36	3	of	of	ADP
ftr-495	36	4	the	the	DET
ftr-495	36	5	deduction	deduction	NOUN
ftr-495	36	6	resulted	result	VERB
ftr-495	36	7	in	in	ADP
ftr-495	36	8	a	a	DET
ftr-495	36	9	higher	high	ADJ
ftr-495	36	10	foreign	foreign	ADJ
ftr-495	36	11	income	income	NOUN
ftr-495	36	12	tax	tax	NOUN
ftr-495	36	13	liability	liability	NOUN
ftr-495	36	14	.	.	PUNCT
ftr-495	37	1	the	the	DET
ftr-495	37	2	failure	failure	NOUN
ftr-495	37	3	of	of	ADP
ftr-495	37	4	the	the	DET
ftr-495	37	5	u.s	u.s	PROPN
ftr-495	37	6	.	.	PROPN
ftr-495	37	7	rules	rule	NOUN
ftr-495	37	8	to	to	PART
ftr-495	37	9	apportion	apportion	VERB
ftr-495	37	10	all	all	PRON
ftr-495	37	11	of	of	ADP
ftr-495	37	12	the	the	DET
ftr-495	37	13	research	research	NOUN
ftr-495	37	14	cost	cost	NOUN
ftr-495	37	15	deduction	deduction	NOUN
ftr-495	37	16	to	to	ADP
ftr-495	37	17	domestic	domestic	ADJ
ftr-495	37	18	source	source	NOUN
ftr-495	37	19	income	income	NOUN
ftr-495	37	20	resulted	result	VERB
ftr-495	37	21	in	in	ADP
ftr-495	37	22	lower	low	ADJ
ftr-495	37	23	foreign	foreign	ADJ
ftr-495	37	24	source	source	NOUN
ftr-495	37	25	taxable	taxable	ADJ
ftr-495	37	26	income	income	NOUN
ftr-495	37	27	for	for	ADP
ftr-495	37	28	u.s	u.s	PROPN
ftr-495	37	29	.	.	PROPN
ftr-495	37	30	purposes	purpose	NOUN
ftr-495	37	31	(	(	PUNCT
ftr-495	37	32	because	because	SCONJ
ftr-495	37	33	more	more	ADJ
ftr-495	37	34	of	of	ADP
ftr-495	37	35	the	the	DET
ftr-495	37	36	research	research	NOUN
ftr-495	37	37	deduction	deduction	NOUN
ftr-495	37	38	was	be	AUX
ftr-495	37	39	allocated	allocate	VERB
ftr-495	37	40	to	to	ADP
ftr-495	37	41	foreign	foreign	ADJ
ftr-495	37	42	source	source	NOUN
ftr-495	37	43	income	income	NOUN
ftr-495	37	44	)	)	PUNCT
ftr-495	37	45	and	and	CCONJ
ftr-495	37	46	a	a	DET
ftr-495	37	47	lower	low	ADJ
ftr-495	37	48	foreign	foreign	ADJ
ftr-495	37	49	tax	tax	NOUN
ftr-495	37	50	credit	credit	NOUN
ftr-495	37	51	for	for	ADP
ftr-495	37	52	u.s	u.s	PROPN
ftr-495	37	53	.	.	PROPN
ftr-495	37	54	income	income	NOUN
ftr-495	37	55	tax	tax	NOUN
ftr-495	37	56	purposes	purpose	NOUN
ftr-495	37	57	.	.	PUNCT
ftr-495	38	1	see	see	VERB
ftr-495	38	2	research	research	NOUN
ftr-495	38	3	and	and	CCONJ
ftr-495	38	4	experimental	experimental	ADJ
ftr-495	38	5	source	source	NOUN
ftr-495	38	6	allocation	allocation	NOUN
ftr-495	38	7	rules	rule	NOUN
ftr-495	38	8	:	:	PUNCT
ftr-495	38	9	hearings	hearing	NOUN
ftr-495	38	10	before	before	ADP
ftr-495	38	11	the	the	DET
ftr-495	38	12	subcomm	subcomm	NOUN
ftr-495	38	13	.	.	PUNCT
ftr-495	39	1	on	on	ADP
ftr-495	39	2	oversight	oversight	NOUN
ftr-495	39	3	of	of	ADP
ftr-495	39	4	the	the	DET
ftr-495	39	5	house	house	NOUN
ftr-495	39	6	comm	comm	NOUN
ftr-495	39	7	.	.	PUNCT
ftr-495	40	1	on	on	ADP
ftr-495	40	2	ways	way	NOUN
ftr-495	40	3	and	and	CCONJ
ftr-495	40	4	means	mean	NOUN
ftr-495	40	5	,	,	PUNCT
ftr-495	40	6	98th	98th	ADJ
ftr-495	40	7	cong	cong	NOUN
ftr-495	40	8	.	.	PUNCT
ftr-495	40	9	,	,	PUNCT
ftr-495	40	10	1st	1st	ADJ
ftr-495	40	11	sess	sess	NOUN
ftr-495	40	12	.	.	PUNCT
ftr-495	41	1	191	191	NUM
ftr-495	41	2	-	-	SYM
ftr-495	41	3	94	94	NUM
ftr-495	41	4	(	(	PUNCT
ftr-495	41	5	1983	1983	NUM
ftr-495	41	6	)	)	PUNCT
ftr-495	42	1	[	[	X
ftr-495	42	2	hereinafter	hereinafter	NOUN
ftr-495	42	3	1983	1983	NUM
ftr-495	42	4	hearings	hearing	NOUN
ftr-495	42	5	]	]	PUNCT
ftr-495	42	6	.	.	PUNCT
ftr-495	43	1	11	11	NUM
ftr-495	43	2	.	.	PUNCT
ftr-495	44	1	§	§	PROPN
ftr-495	44	2	231	231	NUM
ftr-495	44	3	l(a	l(a	PROPN
ftr-495	44	4	)	)	PUNCT
ftr-495	44	5	,	,	PUNCT
ftr-495	44	6	treasury	treasury	PROPN
ftr-495	44	7	department	department	NOUN
ftr-495	44	8	's	's	PART
ftr-495	44	9	legislative	legislative	ADJ
ftr-495	44	10	language	language	NOUN
ftr-495	44	11	for	for	ADP
ftr-495	44	12	president	president	PROPN
ftr-495	44	13	clinton	clinton	PROPN
ftr-495	44	14	's	's	PART
ftr-495	44	15	revenue	revenue	NOUN
ftr-495	44	16	proposals	proposal	NOUN
ftr-495	44	17	,	,	PUNCT
ftr-495	44	18	released	release	VERB
ftr-495	44	19	april	april	PROPN
ftr-495	44	20	30	30	NUM
ftr-495	44	21	,	,	PUNCT
ftr-495	44	22	1993	1993	NUM
ftr-495	44	23	,	,	PUNCT
ftr-495	44	24	daily	daily	PROPN
ftr-495	44	25	tax	tax	PROPN
ftr-495	44	26	rep	rep	PROPN
ftr-495	44	27	.	.	PROPN
ftr-495	44	28	,	,	PUNCT
ftr-495	44	29	special	special	ADJ
ftr-495	44	30	supplement	supplement	NOUN
ftr-495	44	31	,	,	PUNCT
ftr-495	44	32	rep	rep	PROPN
ftr-495	44	33	.	.	PROPN
ftr-495	44	34	no	no	PROPN
ftr-495	44	35	.	.	PROPN
ftr-495	44	36	83	83	NUM
ftr-495	44	37	(	(	PUNCT
ftr-495	44	38	bna	bna	PROPN
ftr-495	44	39	)	)	PUNCT
ftr-495	44	40	(	(	PUNCT
ftr-495	44	41	may	may	PROPN
ftr-495	44	42	3	3	NUM
ftr-495	44	43	,	,	PUNCT
ftr-495	44	44	1993	1993	NUM
ftr-495	44	45	)	)	PUNCT
ftr-495	44	46	;	;	PUNCT
ftr-495	44	47	see	see	VERB
ftr-495	44	48	u.s	u.s	PROPN
ftr-495	44	49	.	.	PROPN
ftr-495	44	50	treas	treas	PROPN
ftr-495	44	51	.	.	PUNCT
ftr-495	45	1	dep't	dep't	NOUN
ftr-495	45	2	,	,	PUNCT
ftr-495	45	3	summary	summary	NOUN
ftr-495	45	4	of	of	ADP
ftr-495	45	5	the	the	DET
ftr-495	45	6	administration	administration	NOUN
ftr-495	45	7	's	's	PART
ftr-495	45	8	revenue	revenue	NOUN
ftr-495	45	9	proposals	proposal	NOUN
ftr-495	45	10	58	58	NUM
ftr-495	45	11	(	(	PUNCT
ftr-495	45	12	feb	feb	X
ftr-495	45	13	.	.	PROPN
ftr-495	45	14	25	25	NUM
ftr-495	45	15	,	,	PUNCT
ftr-495	45	16	1993	1993	NUM
ftr-495	45	17	)	)	PUNCT
ftr-495	46	1	[	[	X
ftr-495	46	2	hereinafter	hereinafter	NOUN
ftr-495	46	3	administration	administration	NOUN
ftr-495	46	4	's	's	PART
ftr-495	46	5	revenue	revenue	NOUN
ftr-495	46	6	proposals	proposal	NOUN
ftr-495	46	7	]	]	PUNCT
ftr-495	46	8	.	.	PUNCT
ftr-495	47	1	in	in	ADP
ftr-495	47	2	h.r	h.r	PROPN
ftr-495	47	3	.	.	PROPN
ftr-495	47	4	2141	2141	NUM
ftr-495	47	5	,	,	PUNCT
ftr-495	47	6	the	the	DET
ftr-495	47	7	omnibus	omnibus	ADJ
ftr-495	47	8	budget	budget	NOUN
ftr-495	47	9	reconciliation	reconciliation	NOUN
ftr-495	47	10	act	act	NOUN
ftr-495	47	11	of	of	ADP
ftr-495	47	12	1993	1993	NUM
ftr-495	47	13	,	,	PUNCT
ftr-495	47	14	recently	recently	ADV
ftr-495	47	15	passed	pass	VERB
ftr-495	47	16	by	by	ADP
ftr-495	47	17	the	the	DET
ftr-495	47	18	house	house	NOUN
ftr-495	47	19	,	,	PUNCT
ftr-495	47	20	only	only	ADV
ftr-495	47	21	50	50	NUM
ftr-495	47	22	%	%	NOUN
ftr-495	47	23	of	of	ADP
ftr-495	47	24	u.s.-based	u.s.-based	ADJ
ftr-495	47	25	research	research	NOUN
ftr-495	47	26	costs	cost	NOUN
ftr-495	47	27	would	would	AUX
ftr-495	47	28	be	be	AUX
ftr-495	47	29	allocated	allocate	VERB
ftr-495	47	30	to	to	ADP
ftr-495	47	31	domestic	domestic	ADJ
ftr-495	47	32	source	source	NOUN
ftr-495	47	33	income	income	NOUN
ftr-495	47	34	.	.	PUNCT
ftr-495	48	1	comparison	comparison	NOUN
ftr-495	48	2	of	of	ADP
ftr-495	48	3	president	president	PROPN
ftr-495	48	4	clinton	clinton	PROPN
ftr-495	48	5	's	's	PART
ftr-495	48	6	revenue	revenue	NOUN
ftr-495	48	7	proposals	proposal	NOUN
ftr-495	48	8	with	with	ADP
ftr-495	48	9	reconciliation	reconciliation	NOUN
ftr-495	48	10	bill	bill	NOUN
ftr-495	48	11	,	,	PUNCT
ftr-495	48	12	59	59	NUM
ftr-495	48	13	tax	tax	NOUN
ftr-495	48	14	notes	note	NOUN
ftr-495	48	15	994	994	NUM
ftr-495	48	16	,	,	PUNCT
ftr-495	48	17	995	995	NUM
ftr-495	48	18	(	(	PUNCT
ftr-495	48	19	may	may	PROPN
ftr-495	48	20	24	24	NUM
ftr-495	48	21	,	,	PUNCT
ftr-495	48	22	1993	1993	NUM
ftr-495	48	23	)	)	PUNCT
ftr-495	49	1	[	[	X
ftr-495	49	2	hereinafter	hereinafter	NOUN
ftr-495	49	3	comparison	comparison	NOUN
ftr-495	49	4	]	]	PUNCT
ftr-495	49	5	.	.	PUNCT
ftr-495	50	1	[	[	X
ftr-495	50	2	vol	vol	X
ftr-495	50	3	1:6	1:6	NUM
ftr-495	50	4	neutral	neutral	ADJ
ftr-495	50	5	intenational	intenational	ADJ
ftr-495	50	6	tar	tar	NOUN
ftr-495	50	7	rules	rule	NOUN
ftr-495	50	8	allocating	allocate	VERB
ftr-495	50	9	costs	cost	NOUN
ftr-495	50	10	for	for	ADP
ftr-495	50	11	u.s.-based	u.s.-based	ADJ
ftr-495	50	12	research	research	NOUN
ftr-495	50	13	.	.	PUNCT
ftr-495	51	1	accordingly	accordingly	ADV
ftr-495	51	2	,	,	PUNCT
ftr-495	51	3	this	this	DET
ftr-495	51	4	article	article	NOUN
ftr-495	51	5	supports	support	VERB
ftr-495	51	6	neutral	neutral	ADJ
ftr-495	51	7	tax	tax	NOUN
ftr-495	51	8	rules	rule	NOUN
ftr-495	51	9	that	that	PRON
ftr-495	51	10	apportion	apportion	VERB
ftr-495	51	11	research	research	NOUN
ftr-495	51	12	costs	cost	NOUN
ftr-495	51	13	on	on	ADP
ftr-495	51	14	the	the	DET
ftr-495	51	15	basis	basis	NOUN
ftr-495	51	16	of	of	ADP
ftr-495	51	17	income	income	NOUN
ftr-495	51	18	expected	expect	VERB
ftr-495	51	19	to	to	PART
ftr-495	51	20	be	be	AUX
ftr-495	51	21	derived	derive	VERB
ftr-495	51	22	from	from	ADP
ftr-495	51	23	those	those	DET
ftr-495	51	24	activities	activity	NOUN
ftr-495	51	25	.	.	PUNCT
ftr-495	52	1	ii	ii	PROPN
ftr-495	52	2	.	.	PUNCT
ftr-495	52	3	origin	origin	PROPN
ftr-495	52	4	of	of	ADP
ftr-495	52	5	current	current	ADJ
ftr-495	52	6	research	research	NOUN
ftr-495	52	7	and	and	CCONJ
ftr-495	52	8	development	development	NOUN
ftr-495	52	9	allocation	allocation	NOUN
ftr-495	52	10	rules	rule	NOUN
ftr-495	52	11	section	section	NOUN
ftr-495	52	12	174(a	174(a	PROPN
ftr-495	52	13	)	)	PUNCT
ftr-495	52	14	of	of	ADP
ftr-495	52	15	the	the	DET
ftr-495	52	16	code	code	NOUN
ftr-495	52	17	permits	permit	VERB
ftr-495	52	18	a	a	DET
ftr-495	52	19	deduction	deduction	NOUN
ftr-495	52	20	for	for	ADP
ftr-495	52	21	research	research	NOUN
ftr-495	52	22	or	or	CCONJ
ftr-495	52	23	experimental	experimental	ADJ
ftr-495	52	24	expenditures	expenditure	NOUN
ftr-495	52	25	made	make	VERB
ftr-495	52	26	in	in	ADP
ftr-495	52	27	connection	connection	NOUN
ftr-495	52	28	with	with	ADP
ftr-495	52	29	a	a	DET
ftr-495	52	30	trade	trade	NOUN
ftr-495	52	31	or	or	CCONJ
ftr-495	52	32	business	business	NOUN
ftr-495	52	33	.	.	PUNCT
ftr-495	53	1	2	2	NUM
ftr-495	53	2	research	research	NOUN
ftr-495	53	3	or	or	CCONJ
ftr-495	53	4	experimental	experimental	ADJ
ftr-495	53	5	expenditures	expenditure	NOUN
ftr-495	53	6	are	be	AUX
ftr-495	53	7	those	those	PRON
ftr-495	53	8	"	"	PUNCT
ftr-495	53	9	incurred	incur	VERB
ftr-495	53	10	in	in	ADP
ftr-495	53	11	connection	connection	NOUN
ftr-495	53	12	with	with	ADP
ftr-495	53	13	a	a	DET
ftr-495	53	14	trade	trade	NOUN
ftr-495	53	15	or	or	CCONJ
ftr-495	53	16	business	business	NOUN
ftr-495	53	17	which	which	PRON
ftr-495	53	18	represent	represent	VERB
ftr-495	53	19	research	research	NOUN
ftr-495	53	20	and	and	CCONJ
ftr-495	53	21	development	development	NOUN
ftr-495	53	22	costs	cost	NOUN
ftr-495	53	23	in	in	ADP
ftr-495	53	24	the	the	DET
ftr-495	53	25	experimental	experimental	ADJ
ftr-495	53	26	or	or	CCONJ
ftr-495	53	27	laboratory	laboratory	NOUN
ftr-495	53	28	sense	sense	NOUN
ftr-495	53	29	.	.	PUNCT
ftr-495	54	1	"	"	PUNCT
ftr-495	54	2	'	'	PUNCT
ftr-495	54	3	3	3	NUM
ftr-495	54	4	u.s	u.s	PROPN
ftr-495	54	5	.	.	PROPN
ftr-495	54	6	multinational	multinational	ADJ
ftr-495	54	7	businesses	business	NOUN
ftr-495	54	8	must	must	AUX
ftr-495	54	9	determine	determine	VERB
ftr-495	54	10	the	the	DET
ftr-495	54	11	proper	proper	ADJ
ftr-495	54	12	method	method	NOUN
ftr-495	54	13	for	for	ADP
ftr-495	54	14	allocating	allocate	VERB
ftr-495	54	15	and	and	CCONJ
ftr-495	54	16	apportioning	apportion	VERB
ftr-495	54	17	those	those	DET
ftr-495	54	18	expenses	expense	NOUN
ftr-495	54	19	to	to	ADP
ftr-495	54	20	domestic	domestic	ADJ
ftr-495	54	21	or	or	CCONJ
ftr-495	54	22	foreign	foreign	ADJ
ftr-495	54	23	source	source	NOUN
ftr-495	54	24	income	income	NOUN
ftr-495	54	25	in	in	ADP
ftr-495	54	26	order	order	NOUN
ftr-495	54	27	to	to	PART
ftr-495	54	28	compute	compute	VERB
ftr-495	54	29	foreign	foreign	ADJ
ftr-495	54	30	tax	tax	NOUN
ftr-495	54	31	credit	credit	NOUN
ftr-495	54	32	'	'	PART
ftr-495	54	33	4	4	NUM
ftr-495	54	34	because	because	SCONJ
ftr-495	54	35	of	of	ADP
ftr-495	54	36	the	the	DET
ftr-495	54	37	foreign	foreign	ADJ
ftr-495	54	38	tax	tax	NOUN
ftr-495	54	39	credit	credit	NOUN
ftr-495	54	40	limitation	limitation	NOUN
ftr-495	54	41	,	,	PUNCT
ftr-495	54	42	u.s	u.s	PROPN
ftr-495	54	43	.	.	PROPN
ftr-495	54	44	taxpayers	taxpayer	NOUN
ftr-495	54	45	prefer	prefer	VERB
ftr-495	54	46	to	to	PART
ftr-495	54	47	allocate	allocate	VERB
ftr-495	54	48	most	most	ADJ
ftr-495	54	49	research	research	NOUN
ftr-495	54	50	costs	cost	NOUN
ftr-495	54	51	to	to	ADP
ftr-495	54	52	domestic	domestic	ADJ
ftr-495	54	53	source	source	NOUN
ftr-495	54	54	income	income	NOUN
ftr-495	54	55	.	.	PUNCT
ftr-495	55	1	allocation	allocation	NOUN
ftr-495	55	2	of	of	ADP
ftr-495	55	3	expenses	expense	NOUN
ftr-495	55	4	to	to	ADP
ftr-495	55	5	domestic	domestic	ADJ
ftr-495	55	6	source	source	NOUN
ftr-495	55	7	income	income	NOUN
ftr-495	55	8	will	will	AUX
ftr-495	55	9	result	result	VERB
ftr-495	55	10	in	in	ADP
ftr-495	55	11	higher	high	ADJ
ftr-495	55	12	foreign	foreign	ADJ
ftr-495	55	13	source	source	NOUN
ftr-495	55	14	taxable	taxable	ADJ
ftr-495	55	15	income	income	NOUN
ftr-495	55	16	and	and	CCONJ
ftr-495	55	17	increase	increase	VERB
ftr-495	55	18	the	the	DET
ftr-495	55	19	credit	credit	NOUN
ftr-495	55	20	for	for	ADP
ftr-495	55	21	foreign	foreign	ADJ
ftr-495	55	22	income	income	NOUN
ftr-495	55	23	taxes	taxis	NOUN
ftr-495	55	24	paid	pay	VERB
ftr-495	55	25	.	.	PUNCT
ftr-495	55	26	'	'	PUNCT
ftr-495	56	1	"	"	PUNCT
ftr-495	56	2	12	12	NUM
ftr-495	56	3	.	.	PUNCT
ftr-495	57	1	in	in	ADP
ftr-495	57	2	the	the	DET
ftr-495	57	3	absence	absence	NOUN
ftr-495	57	4	of	of	ADP
ftr-495	57	5	the	the	DET
ftr-495	57	6	rule	rule	NOUN
ftr-495	57	7	expressed	express	VERB
ftr-495	57	8	in	in	ADP
ftr-495	57	9	section	section	NOUN
ftr-495	57	10	174(a	174(a	PROPN
ftr-495	57	11	)	)	PUNCT
ftr-495	57	12	.	.	PUNCT
ftr-495	58	1	a	a	DET
ftr-495	58	2	taxpayer	taxpayer	NOUN
ftr-495	58	3	would	would	AUX
ftr-495	58	4	capitalize	capitalize	VERB
ftr-495	58	5	research	research	NOUN
ftr-495	58	6	and	and	CCONJ
ftr-495	58	7	development	development	NOUN
ftr-495	58	8	expenditures	expenditure	NOUN
ftr-495	58	9	either	either	CCONJ
ftr-495	58	10	as	as	ADP
ftr-495	58	11	start	start	VERB
ftr-495	58	12	-	-	PUNCT
ftr-495	58	13	up	up	ADP
ftr-495	58	14	costs	cost	NOUN
ftr-495	58	15	or	or	CCONJ
ftr-495	58	16	as	as	ADP
ftr-495	58	17	the	the	DET
ftr-495	58	18	cost	cost	NOUN
ftr-495	58	19	of	of	ADP
ftr-495	58	20	acquiring	acquire	VERB
ftr-495	58	21	a	a	DET
ftr-495	58	22	resulting	result	VERB
ftr-495	58	23	product	product	NOUN
ftr-495	58	24	or	or	CCONJ
ftr-495	58	25	service	service	NOUN
ftr-495	58	26	.	.	PUNCT
ftr-495	59	1	1987	1987	NUM
ftr-495	59	2	r&d	r&d	NOUN
ftr-495	59	3	hearing	hearing	NOUN
ftr-495	59	4	.	.	PUNCT
ftr-495	60	1	supra	supra	PROPN
ftr-495	60	2	note	note	PROPN
ftr-495	60	3	7	7	NUM
ftr-495	60	4	.	.	PUNCT
ftr-495	61	1	at	at	ADP
ftr-495	61	2	3	3	NUM
ftr-495	61	3	.	.	PUNCT
ftr-495	62	1	in	in	ADP
ftr-495	62	2	lieu	lieu	NOUN
ftr-495	62	3	of	of	ADP
ftr-495	62	4	the	the	DET
ftr-495	62	5	annual	annual	ADJ
ftr-495	62	6	deduction	deduction	NOUN
ftr-495	62	7	permitted	permit	VERB
ftr-495	62	8	by	by	ADP
ftr-495	62	9	section	section	NOUN
ftr-495	62	10	174(a	174(a	PROPN
ftr-495	62	11	)	)	PUNCT
ftr-495	62	12	,	,	PUNCT
ftr-495	62	13	a	a	DET
ftr-495	62	14	taxpayer	taxpayer	NOUN
ftr-495	62	15	would	would	AUX
ftr-495	62	16	recover	recover	VERB
ftr-495	62	17	the	the	DET
ftr-495	62	18	expenses	expense	NOUN
ftr-495	62	19	either	either	CCONJ
ftr-495	62	20	as	as	ADP
ftr-495	62	21	an	an	DET
ftr-495	62	22	offset	offset	NOUN
ftr-495	62	23	against	against	ADP
ftr-495	62	24	proceeds	proceed	NOUN
ftr-495	62	25	received	receive	VERB
ftr-495	62	26	upon	upon	SCONJ
ftr-495	62	27	sale	sale	NOUN
ftr-495	62	28	of	of	ADP
ftr-495	62	29	the	the	DET
ftr-495	62	30	product	product	NOUN
ftr-495	62	31	or	or	CCONJ
ftr-495	62	32	service	service	NOUN
ftr-495	62	33	or	or	CCONJ
ftr-495	62	34	over	over	ADP
ftr-495	62	35	a	a	DET
ftr-495	62	36	fixed	fix	VERB
ftr-495	62	37	period	period	NOUN
ftr-495	62	38	of	of	ADP
ftr-495	62	39	time	time	NOUN
ftr-495	62	40	if	if	SCONJ
ftr-495	62	41	special	special	ADJ
ftr-495	62	42	amortization	amortization	NOUN
ftr-495	62	43	rules	rule	NOUN
ftr-495	62	44	applied	apply	VERB
ftr-495	62	45	.	.	PUNCT
ftr-495	63	1	13	13	NUM
ftr-495	63	2	.	.	PUNCT
ftr-495	63	3	regs	regs	PROPN
ftr-495	63	4	.	.	PUNCT
ftr-495	64	1	§	§	PROPN
ftr-495	64	2	1.174	1.174	NUM
ftr-495	64	3	-	-	PUNCT
ftr-495	64	4	2(a)(1	2(a)(1	NUM
ftr-495	64	5	)	)	PUNCT
ftr-495	64	6	.	.	PUNCT
ftr-495	65	1	the	the	DET
ftr-495	65	2	term	term	NOUN
ftr-495	65	3	"	"	PUNCT
ftr-495	65	4	research	research	NOUN
ftr-495	65	5	or	or	CCONJ
ftr-495	65	6	experimental	experimental	ADJ
ftr-495	65	7	expenditures	expenditure	NOUN
ftr-495	65	8	"	"	PUNCT
ftr-495	65	9	includes	include	VERB
ftr-495	65	10	"	"	PUNCT
ftr-495	65	11	costs	cost	VERB
ftr-495	65	12	incident	incident	NOUN
ftr-495	65	13	to	to	ADP
ftr-495	65	14	development	development	NOUN
ftr-495	65	15	of	of	ADP
ftr-495	65	16	an	an	DET
ftr-495	65	17	experimental	experimental	ADJ
ftr-495	65	18	or	or	CCONJ
ftr-495	65	19	pilot	pilot	NOUN
ftr-495	65	20	model	model	NOUN
ftr-495	65	21	,	,	PUNCT
ftr-495	65	22	a	a	DET
ftr-495	65	23	plant	plant	NOUN
ftr-495	65	24	process	process	NOUN
ftr-495	65	25	.	.	PUNCT
ftr-495	66	1	a	a	DET
ftr-495	66	2	product	product	NOUN
ftr-495	66	3	,	,	PUNCT
ftr-495	66	4	or	or	CCONJ
ftr-495	66	5	formula	formula	NOUN
ftr-495	66	6	,	,	PUNCT
ftr-495	66	7	an	an	DET
ftr-495	66	8	invention	invention	NOUN
ftr-495	66	9	,	,	PUNCT
ftr-495	66	10	or	or	CCONJ
ftr-495	66	11	similar	similar	ADJ
ftr-495	66	12	property	property	NOUN
ftr-495	66	13	....	....	PUNCT
ftr-495	66	14	"	"	PUNCT
ftr-495	67	1	i	i	PRON
ftr-495	67	2	d.	d.	PROPN
ftr-495	67	3	stankevich	stankevich	PROPN
ftr-495	67	4	v.	v.	PROPN
ftr-495	67	5	commissioner	commissioner	PROPN
ftr-495	67	6	,	,	PUNCT
ftr-495	67	7	64	64	NUM
ftr-495	67	8	t.c.m	t.c.m	NOUN
ftr-495	67	9	.	.	PUNCT
ftr-495	68	1	(	(	PUNCT
ftr-495	68	2	cch	cch	PROPN
ftr-495	68	3	)	)	PUNCT
ftr-495	68	4	460	460	NUM
ftr-495	68	5	,	,	PUNCT
ftr-495	68	6	t.c.m	t.c.m	INTJ
ftr-495	68	7	.	.	PUNCT
ftr-495	69	1	(	(	PUNCT
ftr-495	69	2	ria	ria	PROPN
ftr-495	69	3	)	)	PUNCT
ftr-495	69	4	192,458	192,458	NUM
ftr-495	69	5	.	.	PUNCT
ftr-495	70	1	at	at	ADP
ftr-495	70	2	92	92	NUM
ftr-495	70	3	-	-	SYM
ftr-495	70	4	2467	2467	NUM
ftr-495	70	5	(	(	PUNCT
ftr-495	70	6	1992	1992	NUM
ftr-495	70	7	):	):	PUNCT
ftr-495	70	8	natbony	natbony	NOUN
ftr-495	70	9	.	.	PUNCT
ftr-495	71	1	infra	infra	NOUN
ftr-495	71	2	note	note	VERB
ftr-495	71	3	61	61	NUM
ftr-495	71	4	,	,	PUNCT
ftr-495	71	5	at	at	ADP
ftr-495	71	6	362	362	NUM
ftr-495	71	7	.	.	PUNCT
ftr-495	72	1	the	the	DET
ftr-495	72	2	term	term	NOUN
ftr-495	72	3	does	do	AUX
ftr-495	72	4	not	not	PART
ftr-495	72	5	include	include	VERB
ftr-495	72	6	expenditures	expenditure	NOUN
ftr-495	72	7	for	for	ADP
ftr-495	72	8	the	the	DET
ftr-495	72	9	acquisition	acquisition	NOUN
ftr-495	72	10	or	or	CCONJ
ftr-495	72	11	improvement	improvement	NOUN
ftr-495	72	12	of	of	ADP
ftr-495	72	13	land	land	NOUN
ftr-495	72	14	or	or	CCONJ
ftr-495	72	15	property	property	NOUN
ftr-495	72	16	subject	subject	NOUN
ftr-495	72	17	to	to	ADP
ftr-495	72	18	an	an	DET
ftr-495	72	19	allowance	allowance	NOUN
ftr-495	72	20	for	for	ADP
ftr-495	72	21	depreciation	depreciation	NOUN
ftr-495	72	22	or	or	CCONJ
ftr-495	72	23	depletion	depletion	NOUN
ftr-495	72	24	even	even	ADV
ftr-495	72	25	if	if	SCONJ
ftr-495	72	26	the	the	DET
ftr-495	72	27	property	property	NOUN
ftr-495	72	28	is	be	AUX
ftr-495	72	29	used	use	VERB
ftr-495	72	30	in	in	ADP
ftr-495	72	31	connection	connection	NOUN
ftr-495	72	32	with	with	ADP
ftr-495	72	33	research	research	NOUN
ftr-495	72	34	or	or	CCONJ
ftr-495	72	35	experimentation	experimentation	NOUN
ftr-495	72	36	;	;	PUNCT
ftr-495	72	37	however	however	ADV
ftr-495	72	38	,	,	PUNCT
ftr-495	72	39	depreciation	depreciation	NOUN
ftr-495	72	40	or	or	CCONJ
ftr-495	72	41	depletion	depletion	NOUN
ftr-495	72	42	allowances	allowance	NOUN
ftr-495	72	43	for	for	ADP
ftr-495	72	44	property	property	NOUN
ftr-495	72	45	used	use	VERB
ftr-495	72	46	in	in	ADP
ftr-495	72	47	connection	connection	NOUN
ftr-495	72	48	with	with	ADP
ftr-495	72	49	research	research	NOUN
ftr-495	72	50	or	or	CCONJ
ftr-495	72	51	experimentation	experimentation	NOUN
ftr-495	72	52	are	be	AUX
ftr-495	72	53	deductible	deductible	ADJ
ftr-495	72	54	under	under	ADP
ftr-495	72	55	section	section	NOUN
ftr-495	72	56	174	174	NUM
ftr-495	72	57	.	.	PUNCT
ftr-495	73	1	regs	regs	PROPN
ftr-495	73	2	.	.	PUNCT
ftr-495	74	1	§	§	PROPN
ftr-495	74	2	1.174	1.174	NUM
ftr-495	74	3	-	-	PUNCT
ftr-495	74	4	2(b)(1	2(b)(1	NUM
ftr-495	74	5	)	)	PUNCT
ftr-495	74	6	.	.	PUNCT
ftr-495	75	1	14	14	NUM
ftr-495	75	2	.	.	PUNCT
ftr-495	76	1	the	the	DET
ftr-495	76	2	term	term	NOUN
ftr-495	76	3	"	"	PUNCT
ftr-495	76	4	allocation	allocation	NOUN
ftr-495	76	5	and	and	CCONJ
ftr-495	76	6	apportionment	apportionment	NOUN
ftr-495	76	7	"	"	PUNCT
ftr-495	76	8	of	of	ADP
ftr-495	76	9	deductions	deduction	NOUN
ftr-495	76	10	is	be	AUX
ftr-495	76	11	a	a	DET
ftr-495	76	12	term	term	NOUN
ftr-495	76	13	of	of	ADP
ftr-495	76	14	art	art	NOUN
ftr-495	76	15	defined	define	VERB
ftr-495	76	16	in	in	ADP
ftr-495	76	17	regulations	regulation	NOUN
ftr-495	76	18	sections	section	NOUN
ftr-495	76	19	1.861	1.861	NUM
ftr-495	76	20	-	-	PUNCT
ftr-495	76	21	8(a)(2	8(a)(2	NUM
ftr-495	76	22	)	)	PUNCT
ftr-495	76	23	.	.	PUNCT
ftr-495	77	1	(	(	PUNCT
ftr-495	77	2	b	b	NOUN
ftr-495	77	3	)	)	PUNCT
ftr-495	77	4	.	.	PUNCT
ftr-495	78	1	(	(	PUNCT
ftr-495	78	2	c	c	X
ftr-495	78	3	)	)	PUNCT
ftr-495	78	4	and	and	CCONJ
ftr-495	78	5	1.861	1.861	NUM
ftr-495	78	6	-	-	PUNCT
ftr-495	78	7	8t(c	8t(c	NUM
ftr-495	78	8	)	)	PUNCT
ftr-495	78	9	(	(	PUNCT
ftr-495	78	10	1	1	NUM
ftr-495	78	11	)	)	PUNCT
ftr-495	78	12	.	.	PUNCT
ftr-495	79	1	the	the	DET
ftr-495	79	2	regulations	regulation	NOUN
ftr-495	79	3	provide	provide	VERB
ftr-495	79	4	rules	rule	NOUN
ftr-495	79	5	for	for	ADP
ftr-495	79	6	many	many	ADJ
ftr-495	79	7	types	type	NOUN
ftr-495	79	8	of	of	ADP
ftr-495	79	9	deductions	deduction	NOUN
ftr-495	79	10	including	include	VERB
ftr-495	79	11	interest	interest	NOUN
ftr-495	79	12	,	,	PUNCT
ftr-495	79	13	charitable	charitable	ADJ
ftr-495	79	14	contributions	contribution	NOUN
ftr-495	79	15	,	,	PUNCT
ftr-495	79	16	taxes	taxis	NOUN
ftr-495	79	17	,	,	PUNCT
ftr-495	79	18	legal	legal	ADJ
ftr-495	79	19	and	and	CCONJ
ftr-495	79	20	accounting	accounting	NOUN
ftr-495	79	21	fees	fee	NOUN
ftr-495	79	22	,	,	PUNCT
ftr-495	79	23	and	and	CCONJ
ftr-495	79	24	losses	loss	NOUN
ftr-495	79	25	,	,	PUNCT
ftr-495	79	26	as	as	ADV
ftr-495	79	27	well	well	ADV
ftr-495	79	28	as	as	ADP
ftr-495	79	29	research	research	NOUN
ftr-495	79	30	expenses	expense	NOUN
ftr-495	79	31	.	.	PUNCT
ftr-495	80	1	a	a	DET
ftr-495	80	2	deduction	deduction	NOUN
ftr-495	80	3	must	must	AUX
ftr-495	80	4	be	be	AUX
ftr-495	80	5	allocated	allocate	VERB
ftr-495	80	6	to	to	ADP
ftr-495	80	7	a	a	DET
ftr-495	80	8	class	class	NOUN
ftr-495	80	9	of	of	ADP
ftr-495	80	10	gross	gross	ADJ
ftr-495	80	11	income	income	NOUN
ftr-495	80	12	to	to	PART
ftr-495	80	13	which	which	PRON
ftr-495	80	14	it	it	PRON
ftr-495	80	15	is	be	AUX
ftr-495	80	16	definitely	definitely	ADV
ftr-495	80	17	related	relate	VERB
ftr-495	80	18	and	and	CCONJ
ftr-495	80	19	then	then	ADV
ftr-495	80	20	apportioned	apportion	VERB
ftr-495	80	21	within	within	ADP
ftr-495	80	22	the	the	DET
ftr-495	80	23	class	class	NOUN
ftr-495	80	24	to	to	ADP
ftr-495	80	25	foreign	foreign	ADJ
ftr-495	80	26	or	or	CCONJ
ftr-495	80	27	domestic	domestic	ADJ
ftr-495	80	28	source	source	NOUN
ftr-495	80	29	income	income	NOUN
ftr-495	80	30	on	on	ADP
ftr-495	80	31	the	the	DET
ftr-495	80	32	basis	basis	NOUN
ftr-495	80	33	of	of	ADP
ftr-495	80	34	factual	factual	ADJ
ftr-495	80	35	relationship	relationship	NOUN
ftr-495	80	36	.	.	PUNCT
ftr-495	81	1	2	2	NUM
ftr-495	81	2	j.	j.	PROPN
ftr-495	81	3	isenbergh	isenbergh	PROPN
ftr-495	81	4	.	.	PUNCT
ftr-495	82	1	u.s	u.s	PROPN
ftr-495	82	2	.	.	PROPN
ftr-495	82	3	taxation	taxation	NOUN
ftr-495	82	4	of	of	ADP
ftr-495	82	5	foreign	foreign	ADJ
ftr-495	82	6	taxpayers	taxpayer	NOUN
ftr-495	82	7	and	and	CCONJ
ftr-495	82	8	foreign	foreign	ADJ
ftr-495	82	9	income	income	NOUN
ftr-495	82	10	195	195	NUM
ftr-495	82	11	-	-	PUNCT
ftr-495	82	12	201	201	NUM
ftr-495	82	13	(	(	PUNCT
ftr-495	82	14	1990	1990	NUM
ftr-495	82	15	)	)	PUNCT
ftr-495	82	16	.	.	PUNCT
ftr-495	83	1	for	for	ADP
ftr-495	83	2	purposes	purpose	NOUN
ftr-495	83	3	of	of	ADP
ftr-495	83	4	this	this	DET
ftr-495	83	5	article	article	NOUN
ftr-495	83	6	,	,	PUNCT
ftr-495	83	7	the	the	DET
ftr-495	83	8	terms	term	NOUN
ftr-495	83	9	"	"	PUNCT
ftr-495	83	10	allocation	allocation	NOUN
ftr-495	83	11	"	"	PUNCT
ftr-495	83	12	and	and	CCONJ
ftr-495	83	13	"	"	PUNCT
ftr-495	83	14	apportionment	apportionment	NOUN
ftr-495	83	15	"	"	PUNCT
ftr-495	83	16	are	be	AUX
ftr-495	83	17	used	use	VERB
ftr-495	83	18	interchangeably	interchangeably	ADV
ftr-495	83	19	.	.	PUNCT
ftr-495	84	1	15	15	X
ftr-495	84	2	.	.	PUNCT
ftr-495	85	1	see	see	VERB
ftr-495	85	2	1987	1987	NUM
ftr-495	85	3	r&d	r&d	NOUN
ftr-495	85	4	hearing	hearing	NOUN
ftr-495	85	5	,	,	PUNCT
ftr-495	85	6	supra	supra	PROPN
ftr-495	85	7	note	note	NOUN
ftr-495	85	8	7	7	NUM
ftr-495	85	9	.	.	PUNCT
ftr-495	86	1	at	at	ADP
ftr-495	86	2	17	17	NUM
ftr-495	86	3	.	.	PUNCT
ftr-495	87	1	"	"	PUNCT
ftr-495	87	2	[	[	X
ftr-495	87	3	a	a	X
ftr-495	87	4	)	)	PUNCT
ftr-495	87	5	statutory	statutory	ADJ
ftr-495	87	6	formula	formula	NOUN
ftr-495	87	7	limits	limit	VERB
ftr-495	87	8	the	the	DET
ftr-495	87	9	foreign	foreign	ADJ
ftr-495	87	10	tax	tax	NOUN
ftr-495	87	11	credit	credit	NOUN
ftr-495	87	12	so	so	SCONJ
ftr-495	87	13	that	that	SCONJ
ftr-495	87	14	the	the	DET
ftr-495	87	15	credit	credit	NOUN
ftr-495	87	16	will	will	AUX
ftr-495	87	17	offset	offset	VERB
ftr-495	87	18	only	only	ADV
ftr-495	87	19	the	the	DET
ftr-495	87	20	u.s	u.s	PROPN
ftr-495	87	21	.	.	PROPN
ftr-495	87	22	tax	tax	NOUN
ftr-495	87	23	on	on	ADP
ftr-495	87	24	the	the	DET
ftr-495	87	25	taxpayer	taxpayer	NOUN
ftr-495	87	26	's	's	PART
ftr-495	87	27	foreign	foreign	ADJ
ftr-495	87	28	income	income	NOUN
ftr-495	87	29	.	.	PUNCT
ftr-495	87	30	"	"	PUNCT
ftr-495	88	1	i	i	PRON
ftr-495	88	2	d.	d.	PROPN
ftr-495	88	3	foreign	foreign	PROPN
ftr-495	88	4	source	source	NOUN
ftr-495	88	5	taxable	taxable	ADJ
ftr-495	88	6	income	income	NOUN
ftr-495	88	7	grows	grow	VERB
ftr-495	88	8	higher	high	ADJ
ftr-495	88	9	as	as	SCONJ
ftr-495	88	10	more	more	ADJ
ftr-495	88	11	of	of	ADP
ftr-495	88	12	the	the	DET
ftr-495	88	13	research	research	NOUN
ftr-495	88	14	deduction	deduction	NOUN
ftr-495	88	15	is	be	AUX
ftr-495	88	16	allocated	allocate	VERB
ftr-495	88	17	to	to	ADP
ftr-495	88	18	domestic	domestic	ADJ
ftr-495	88	19	source	source	NOUN
ftr-495	88	20	income	income	NOUN
ftr-495	88	21	.	.	PUNCT
ftr-495	89	1	consequently	consequently	ADV
ftr-495	89	2	.	.	PUNCT
ftr-495	90	1	allocation	allocation	NOUN
ftr-495	90	2	of	of	ADP
ftr-495	90	3	a	a	DET
ftr-495	90	4	larger	large	ADJ
ftr-495	90	5	portion	portion	NOUN
ftr-495	90	6	of	of	ADP
ftr-495	90	7	the	the	DET
ftr-495	90	8	19931	19931	NUM
ftr-495	90	9	florida	florida	PROPN
ftr-495	90	10	tax	tax	NOUN
ftr-495	90	11	review	review	NOUN
ftr-495	90	12	the	the	DET
ftr-495	90	13	current	current	ADJ
ftr-495	90	14	research	research	NOUN
ftr-495	90	15	allocation	allocation	NOUN
ftr-495	90	16	and	and	CCONJ
ftr-495	90	17	apportionment	apportionment	ADJ
ftr-495	90	18	rules	rule	NOUN
ftr-495	90	19	derive	derive	VERB
ftr-495	90	20	from	from	ADP
ftr-495	90	21	regulations	regulation	NOUN
ftr-495	90	22	6	6	NUM
ftr-495	90	23	promulgated	promulgate	VERB
ftr-495	90	24	by	by	ADP
ftr-495	90	25	the	the	DET
ftr-495	90	26	treasury	treasury	PROPN
ftr-495	90	27	department	department	PROPN
ftr-495	90	28	in	in	ADP
ftr-495	90	29	1977."7	1977."7	NUM
ftr-495	90	30	the	the	DET
ftr-495	90	31	regulations	regulation	NOUN
ftr-495	90	32	treat	treat	VERB
ftr-495	90	33	research	research	NOUN
ftr-495	90	34	and	and	CCONJ
ftr-495	90	35	development	development	NOUN
ftr-495	90	36	expenditures	expenditure	NOUN
ftr-495	90	37	as	as	ADP
ftr-495	90	38	related	relate	VERB
ftr-495	90	39	to	to	ADP
ftr-495	90	40	all	all	DET
ftr-495	90	41	classes	class	NOUN
ftr-495	90	42	of	of	ADP
ftr-495	90	43	gross	gross	ADJ
ftr-495	90	44	income	income	NOUN
ftr-495	90	45	"	"	PUNCT
ftr-495	90	46	reasonably	reasonably	ADV
ftr-495	90	47	connected	connect	VERB
ftr-495	90	48	"	"	PUNCT
ftr-495	90	49	to	to	PART
ftr-495	90	50	specified	specify	VERB
ftr-495	90	51	product	product	NOUN
ftr-495	90	52	categories	category	NOUN
ftr-495	90	53	.	.	PUNCT
ftr-495	91	1	8	8	NUM
ftr-495	91	2	classes	class	NOUN
ftr-495	91	3	of	of	ADP
ftr-495	91	4	gross	gross	ADJ
ftr-495	91	5	income	income	NOUN
ftr-495	91	6	include	include	VERB
ftr-495	91	7	interest	interest	NOUN
ftr-495	91	8	,	,	PUNCT
ftr-495	91	9	royalties	royalty	NOUN
ftr-495	91	10	,	,	PUNCT
ftr-495	91	11	business	business	NOUN
ftr-495	91	12	income	income	NOUN
ftr-495	91	13	,	,	PUNCT
ftr-495	91	14	and	and	CCONJ
ftr-495	91	15	compensation	compensation	NOUN
ftr-495	91	16	for	for	ADP
ftr-495	91	17	services	service	NOUN
ftr-495	91	18	.	.	PUNCT
ftr-495	92	1	9	9	NUM
ftr-495	92	2	under	under	ADP
ftr-495	92	3	an	an	DET
ftr-495	92	4	exception	exception	NOUN
ftr-495	92	5	,	,	PUNCT
ftr-495	92	6	research	research	NOUN
ftr-495	92	7	expenses	expense	NOUN
ftr-495	92	8	undertaken	undertake	VERB
ftr-495	92	9	solely	solely	ADV
ftr-495	92	10	to	to	PART
ftr-495	92	11	meet	meet	VERB
ftr-495	92	12	legal	legal	ADJ
ftr-495	92	13	requirements	requirement	NOUN
ftr-495	92	14	imposed	impose	VERB
ftr-495	92	15	by	by	ADP
ftr-495	92	16	a	a	DET
ftr-495	92	17	political	political	ADJ
ftr-495	92	18	entity	entity	NOUN
ftr-495	92	19	are	be	AUX
ftr-495	92	20	allocated	allocate	VERB
ftr-495	92	21	only	only	ADV
ftr-495	92	22	to	to	ADP
ftr-495	92	23	the	the	DET
ftr-495	92	24	geographic	geographic	ADJ
ftr-495	92	25	source	source	NOUN
ftr-495	92	26	in	in	ADP
ftr-495	92	27	which	which	PRON
ftr-495	92	28	the	the	DET
ftr-495	92	29	taxpayer	taxpayer	NOUN
ftr-495	92	30	anticipates	anticipate	VERB
ftr-495	92	31	substantially	substantially	ADV
ftr-495	92	32	all	all	PRON
ftr-495	92	33	of	of	ADP
ftr-495	92	34	the	the	DET
ftr-495	92	35	gross	gross	ADJ
ftr-495	92	36	income	income	NOUN
ftr-495	92	37	resulting	result	VERB
ftr-495	92	38	from	from	ADP
ftr-495	92	39	that	that	DET
ftr-495	92	40	research	research	NOUN
ftr-495	92	41	will	will	AUX
ftr-495	92	42	be	be	AUX
ftr-495	92	43	generated	generate	VERB
ftr-495	92	44	(	(	PUNCT
ftr-495	92	45	the	the	DET
ftr-495	92	46	"	"	PUNCT
ftr-495	92	47	government	government	NOUN
ftr-495	92	48	requirements	requirement	NOUN
ftr-495	92	49	rule").2	rule").2	PROPN
ftr-495	92	50	c	c	NOUN
ftr-495	92	51	viewing	view	VERB
ftr-495	92	52	research	research	NOUN
ftr-495	92	53	and	and	CCONJ
ftr-495	92	54	development	development	NOUN
ftr-495	92	55	as	as	ADP
ftr-495	92	56	most	most	ADV
ftr-495	92	57	valuable	valuable	ADJ
ftr-495	92	58	in	in	ADP
ftr-495	92	59	the	the	DET
ftr-495	92	60	country	country	NOUN
ftr-495	92	61	in	in	ADP
ftr-495	92	62	which	which	PRON
ftr-495	92	63	it	it	PRON
ftr-495	92	64	is	be	AUX
ftr-495	92	65	performed	perform	VERB
ftr-495	92	66	,	,	PUNCT
ftr-495	92	67	the	the	DET
ftr-495	92	68	regulations	regulation	NOUN
ftr-495	92	69	require	require	VERB
ftr-495	92	70	apportionment	apportionment	NOUN
ftr-495	92	71	of	of	ADP
ftr-495	92	72	all	all	DET
ftr-495	92	73	research	research	NOUN
ftr-495	92	74	or	or	CCONJ
ftr-495	92	75	experimental	experimental	ADJ
ftr-495	92	76	expenditures	expenditure	NOUN
ftr-495	92	77	,	,	PUNCT
ftr-495	92	78	not	not	PART
ftr-495	92	79	subject	subject	ADJ
ftr-495	92	80	to	to	ADP
ftr-495	92	81	the	the	DET
ftr-495	92	82	government	government	NOUN
ftr-495	92	83	requirements	requirement	NOUN
ftr-495	92	84	rule	rule	VERB
ftr-495	92	85	,	,	PUNCT
ftr-495	92	86	on	on	ADP
ftr-495	92	87	the	the	DET
ftr-495	92	88	basis	basis	NOUN
ftr-495	92	89	of	of	ADP
ftr-495	92	90	a	a	DET
ftr-495	92	91	fixed	fix	VERB
ftr-495	92	92	formula	formula	NOUN
ftr-495	92	93	and	and	CCONJ
ftr-495	92	94	on	on	ADP
ftr-495	92	95	the	the	DET
ftr-495	92	96	location	location	NOUN
ftr-495	92	97	of	of	ADP
ftr-495	92	98	research	research	NOUN
ftr-495	92	99	activities.2	activities.2	PROPN
ftr-495	92	100	'	'	PART
ftr-495	92	101	thirty	thirty	NUM
ftr-495	92	102	percent	percent	NOUN
ftr-495	92	103	22	22	NUM
ftr-495	92	104	of	of	ADP
ftr-495	92	105	the	the	DET
ftr-495	92	106	deduction	deduction	NOUN
ftr-495	92	107	for	for	ADP
ftr-495	92	108	research	research	NOUN
ftr-495	92	109	expenses	expense	NOUN
ftr-495	92	110	is	be	AUX
ftr-495	92	111	apportioned	apportion	VERB
ftr-495	92	112	to	to	ADP
ftr-495	92	113	the	the	DET
ftr-495	92	114	grouping	grouping	NOUN
ftr-495	92	115	of	of	ADP
ftr-495	92	116	gross	gross	ADJ
ftr-495	92	117	income	income	NOUN
ftr-495	92	118	arising	arise	VERB
ftr-495	92	119	from	from	ADP
ftr-495	92	120	the	the	DET
ftr-495	92	121	geographic	geographic	ADJ
ftr-495	92	122	source	source	NOUN
ftr-495	92	123	where	where	SCONJ
ftr-495	92	124	research	research	NOUN
ftr-495	92	125	activities	activity	NOUN
ftr-495	92	126	accounting	account	VERB
ftr-495	92	127	for	for	ADP
ftr-495	92	128	more	more	ADJ
ftr-495	92	129	than	than	ADP
ftr-495	92	130	half	half	NOUN
ftr-495	92	131	of	of	ADP
ftr-495	92	132	the	the	DET
ftr-495	92	133	amount	amount	NOUN
ftr-495	92	134	of	of	ADP
ftr-495	92	135	the	the	DET
ftr-495	92	136	deduction	deduction	NOUN
ftr-495	92	137	were	be	AUX
ftr-495	92	138	performed.23	performed.23	NOUN
ftr-495	92	139	the	the	DET
ftr-495	92	140	balance	balance	NOUN
ftr-495	92	141	of	of	ADP
ftr-495	92	142	the	the	DET
ftr-495	92	143	deduction	deduction	NOUN
ftr-495	92	144	is	be	AUX
ftr-495	92	145	apportioned	apportion	VERB
ftr-495	92	146	to	to	ADP
ftr-495	92	147	the	the	DET
ftr-495	92	148	statutory	statutory	ADJ
ftr-495	92	149	(	(	PUNCT
ftr-495	92	150	foreign	foreign	ADJ
ftr-495	92	151	source	source	NOUN
ftr-495	92	152	)	)	PUNCT
ftr-495	92	153	and	and	CCONJ
ftr-495	92	154	residual	residual	ADJ
ftr-495	92	155	(	(	PUNCT
ftr-495	92	156	domestic	domestic	ADJ
ftr-495	92	157	source	source	NOUN
ftr-495	92	158	)	)	PUNCT
ftr-495	92	159	research	research	NOUN
ftr-495	92	160	deduction	deduction	NOUN
ftr-495	92	161	to	to	ADP
ftr-495	92	162	u.s	u.s	PROPN
ftr-495	92	163	.	.	PROPN
ftr-495	92	164	income	income	NOUN
ftr-495	92	165	permits	permit	VERB
ftr-495	92	166	a	a	DET
ftr-495	92	167	taxpayer	taxpayer	NOUN
ftr-495	92	168	to	to	PART
ftr-495	92	169	maximize	maximize	VERB
ftr-495	92	170	its	its	PRON
ftr-495	92	171	foreign	foreign	ADJ
ftr-495	92	172	tax	tax	NOUN
ftr-495	92	173	credit	credit	NOUN
ftr-495	92	174	.	.	PUNCT
ftr-495	93	1	16	16	NUM
ftr-495	93	2	.	.	PUNCT
ftr-495	93	3	regs	regs	PROPN
ftr-495	93	4	.	.	PUNCT
ftr-495	94	1	§	§	PROPN
ftr-495	94	2	1.861	1.861	NUM
ftr-495	94	3	-	-	PUNCT
ftr-495	94	4	8(e)(3	8(e)(3	NUM
ftr-495	94	5	)	)	PUNCT
ftr-495	94	6	.	.	PUNCT
ftr-495	95	1	17	17	NUM
ftr-495	95	2	.	.	PUNCT
ftr-495	96	1	t.d	t.d	X
ftr-495	96	2	.	.	PROPN
ftr-495	96	3	7456	7456	NUM
ftr-495	96	4	,	,	PUNCT
ftr-495	96	5	1977	1977	NUM
ftr-495	96	6	-	-	SYM
ftr-495	96	7	1	1	NUM
ftr-495	96	8	c.b	c.b	PROPN
ftr-495	96	9	.	.	PROPN
ftr-495	96	10	200	200	NUM
ftr-495	96	11	.	.	PUNCT
ftr-495	97	1	the	the	DET
ftr-495	97	2	regulations	regulation	NOUN
ftr-495	97	3	were	be	AUX
ftr-495	97	4	first	first	ADV
ftr-495	97	5	adopted	adopt	VERB
ftr-495	97	6	in	in	ADP
ftr-495	97	7	1957	1957	NUM
ftr-495	97	8	.	.	PUNCT
ftr-495	98	1	t.d	t.d	PROPN
ftr-495	98	2	.	.	NOUN
ftr-495	98	3	6258	6258	NUM
ftr-495	98	4	,	,	PUNCT
ftr-495	98	5	1957	1957	NUM
ftr-495	98	6	-	-	SYM
ftr-495	98	7	2	2	NUM
ftr-495	98	8	c.b	c.b	PROPN
ftr-495	98	9	.	.	PROPN
ftr-495	98	10	368	368	NUM
ftr-495	98	11	.	.	PUNCT
ftr-495	99	1	18	18	NUM
ftr-495	99	2	.	.	PUNCT
ftr-495	99	3	regs	regs	PROPN
ftr-495	99	4	.	.	PUNCT
ftr-495	100	1	§	§	PROPN
ftr-495	100	2	1.861	1.861	NUM
ftr-495	100	3	-	-	PUNCT
ftr-495	100	4	8(e)(3)(i)(a	8(e)(3)(i)(a	NUM
ftr-495	100	5	)	)	PUNCT
ftr-495	100	6	.	.	PUNCT
ftr-495	101	1	19	19	NUM
ftr-495	101	2	.	.	PUNCT
ftr-495	101	3	regs	regs	PROPN
ftr-495	101	4	.	.	PUNCT
ftr-495	102	1	§	§	PROPN
ftr-495	102	2	1.861	1.861	NUM
ftr-495	102	3	-	-	PUNCT
ftr-495	102	4	8(a)(3	8(a)(3	NUM
ftr-495	102	5	)	)	PUNCT
ftr-495	102	6	.	.	PUNCT
ftr-495	103	1	20	20	NUM
ftr-495	103	2	.	.	PUNCT
ftr-495	103	3	regs	regs	PROPN
ftr-495	103	4	.	.	PUNCT
ftr-495	104	1	§	§	PROPN
ftr-495	104	2	1.861	1.861	NUM
ftr-495	104	3	-	-	NUM
ftr-495	104	4	8(e)(3)(i)(b	8(e)(3)(i)(b	NUM
ftr-495	104	5	)	)	PUNCT
ftr-495	104	6	.	.	PUNCT
ftr-495	105	1	the	the	DET
ftr-495	105	2	regulations	regulation	NOUN
ftr-495	105	3	apply	apply	VERB
ftr-495	105	4	the	the	DET
ftr-495	105	5	exception	exception	NOUN
ftr-495	105	6	by	by	ADP
ftr-495	105	7	example	example	NOUN
ftr-495	105	8	.	.	PUNCT
ftr-495	106	1	if	if	SCONJ
ftr-495	106	2	,	,	PUNCT
ftr-495	106	3	for	for	ADP
ftr-495	106	4	instance	instance	NOUN
ftr-495	106	5	,	,	PUNCT
ftr-495	106	6	the	the	DET
ftr-495	106	7	taxpayer	taxpayer	NOUN
ftr-495	106	8	performs	perform	VERB
ftr-495	106	9	tests	test	NOUN
ftr-495	106	10	on	on	ADP
ftr-495	106	11	a	a	DET
ftr-495	106	12	product	product	NOUN
ftr-495	106	13	under	under	ADP
ftr-495	106	14	a	a	DET
ftr-495	106	15	u.s	u.s	PROPN
ftr-495	106	16	.	.	PROPN
ftr-495	106	17	food	food	PROPN
ftr-495	106	18	and	and	CCONJ
ftr-495	106	19	drug	drug	PROPN
ftr-495	106	20	administration	administration	PROPN
ftr-495	106	21	requirement	requirement	NOUN
ftr-495	106	22	,	,	PUNCT
ftr-495	106	23	the	the	DET
ftr-495	106	24	costs	cost	NOUN
ftr-495	106	25	of	of	ADP
ftr-495	106	26	testing	testing	NOUN
ftr-495	106	27	are	be	AUX
ftr-495	106	28	allocated	allocate	VERB
ftr-495	106	29	solely	solely	ADV
ftr-495	106	30	to	to	ADP
ftr-495	106	31	u.s	u.s	PROPN
ftr-495	106	32	.	.	PROPN
ftr-495	106	33	source	source	NOUN
ftr-495	106	34	gross	gross	ADJ
ftr-495	106	35	income	income	NOUN
ftr-495	106	36	if	if	SCONJ
ftr-495	106	37	the	the	DET
ftr-495	106	38	test	test	NOUN
ftr-495	106	39	results	result	NOUN
ftr-495	106	40	"	"	PUNCT
ftr-495	106	41	can	can	AUX
ftr-495	106	42	not	not	PART
ftr-495	106	43	reasonably	reasonably	ADV
ftr-495	106	44	be	be	AUX
ftr-495	106	45	expected	expect	VERB
ftr-495	106	46	to	to	PART
ftr-495	106	47	generate	generate	VERB
ftr-495	106	48	amounts	amount	NOUN
ftr-495	106	49	of	of	ADP
ftr-495	106	50	gross	gross	ADJ
ftr-495	106	51	income	income	NOUN
ftr-495	106	52	(	(	PUNCT
ftr-495	106	53	beyond	beyond	ADP
ftr-495	106	54	de	de	X
ftr-495	106	55	minimis	minimis	NOUN
ftr-495	106	56	amounts	amount	NOUN
ftr-495	106	57	)	)	PUNCT
ftr-495	106	58	outside	outside	ADP
ftr-495	106	59	the	the	DET
ftr-495	106	60	united	united	PROPN
ftr-495	106	61	states	states	PROPN
ftr-495	106	62	.	.	PUNCT
ftr-495	106	63	"	"	PUNCT
ftr-495	107	1	i	i	PRON
ftr-495	107	2	d.	d.	PROPN
ftr-495	107	3	21	21	NUM
ftr-495	107	4	.	.	PUNCT
ftr-495	108	1	the	the	DET
ftr-495	108	2	regulations	regulation	NOUN
ftr-495	108	3	offer	offer	VERB
ftr-495	108	4	two	two	NUM
ftr-495	108	5	reasons	reason	NOUN
ftr-495	108	6	for	for	ADP
ftr-495	108	7	the	the	DET
ftr-495	108	8	conclusion	conclusion	NOUN
ftr-495	108	9	that	that	SCONJ
ftr-495	108	10	research	research	NOUN
ftr-495	108	11	is	be	AUX
ftr-495	108	12	most	most	ADV
ftr-495	108	13	valuable	valuable	ADJ
ftr-495	108	14	in	in	ADP
ftr-495	108	15	the	the	DET
ftr-495	108	16	country	country	NOUN
ftr-495	108	17	in	in	ADP
ftr-495	108	18	which	which	PRON
ftr-495	108	19	performed	perform	VERB
ftr-495	108	20	.	.	PUNCT
ftr-495	109	1	first	first	ADV
ftr-495	109	2	,	,	PUNCT
ftr-495	109	3	research	research	NOUN
ftr-495	109	4	benefits	benefit	VERB
ftr-495	109	5	a	a	DET
ftr-495	109	6	broad	broad	ADJ
ftr-495	109	7	product	product	NOUN
ftr-495	109	8	category	category	NOUN
ftr-495	109	9	consisting	consist	VERB
ftr-495	109	10	of	of	ADP
ftr-495	109	11	products	product	NOUN
ftr-495	109	12	likely	likely	ADJ
ftr-495	109	13	to	to	PART
ftr-495	109	14	be	be	AUX
ftr-495	109	15	sold	sell	VERB
ftr-495	109	16	in	in	ADP
ftr-495	109	17	the	the	DET
ftr-495	109	18	nearest	near	ADJ
ftr-495	109	19	(	(	PUNCT
ftr-495	109	20	domestic	domestic	ADJ
ftr-495	109	21	)	)	PUNCT
ftr-495	109	22	market	market	NOUN
ftr-495	109	23	.	.	PUNCT
ftr-495	110	1	second	second	ADJ
ftr-495	110	2	,	,	PUNCT
ftr-495	110	3	results	result	NOUN
ftr-495	110	4	of	of	ADP
ftr-495	110	5	research	research	NOUN
ftr-495	110	6	are	be	AUX
ftr-495	110	7	utilized	utilize	VERB
ftr-495	110	8	in	in	ADP
ftr-495	110	9	the	the	DET
ftr-495	110	10	nearest	near	ADJ
ftr-495	110	11	market	market	NOUN
ftr-495	110	12	before	before	SCONJ
ftr-495	110	13	they	they	PRON
ftr-495	110	14	are	be	AUX
ftr-495	110	15	utilized	utilize	VERB
ftr-495	110	16	in	in	ADP
ftr-495	110	17	foreign	foreign	ADJ
ftr-495	110	18	markets	market	NOUN
ftr-495	110	19	.	.	PUNCT
ftr-495	111	1	consequently	consequently	ADV
ftr-495	111	2	,	,	PUNCT
ftr-495	111	3	the	the	DET
ftr-495	111	4	regulations	regulation	NOUN
ftr-495	111	5	conclude	conclude	VERB
ftr-495	111	6	that	that	SCONJ
ftr-495	111	7	research	research	NOUN
ftr-495	111	8	has	have	VERB
ftr-495	111	9	a	a	DET
ftr-495	111	10	lower	low	ADJ
ftr-495	111	11	value	value	NOUN
ftr-495	111	12	per	per	ADP
ftr-495	111	13	unit	unit	NOUN
ftr-495	111	14	of	of	ADP
ftr-495	111	15	sales	sale	NOUN
ftr-495	111	16	when	when	SCONJ
ftr-495	111	17	used	use	VERB
ftr-495	111	18	in	in	ADP
ftr-495	111	19	foreign	foreign	ADJ
ftr-495	111	20	markets	market	NOUN
ftr-495	111	21	.	.	PUNCT
ftr-495	112	1	regs	reg	NOUN
ftr-495	112	2	.	.	PUNCT
ftr-495	113	1	§	§	PROPN
ftr-495	113	2	1.861	1.861	NUM
ftr-495	113	3	-	-	PUNCT
ftr-495	113	4	8(e)(3)(ii)(a	8(e)(3)(ii)(a	NUM
ftr-495	113	5	)	)	PUNCT
ftr-495	113	6	.	.	PUNCT
ftr-495	114	1	the	the	DET
ftr-495	114	2	regulations	regulation	NOUN
ftr-495	114	3	presume	presume	VERB
ftr-495	114	4	that	that	SCONJ
ftr-495	114	5	only	only	ADV
ftr-495	114	6	some	some	DET
ftr-495	114	7	products	product	NOUN
ftr-495	114	8	benefiting	benefit	VERB
ftr-495	114	9	from	from	ADP
ftr-495	114	10	a	a	DET
ftr-495	114	11	taxpayer	taxpayer	NOUN
ftr-495	114	12	's	's	PART
ftr-495	114	13	research	research	NOUN
ftr-495	114	14	activities	activity	NOUN
ftr-495	114	15	will	will	AUX
ftr-495	114	16	be	be	AUX
ftr-495	114	17	sold	sell	VERB
ftr-495	114	18	in	in	ADP
ftr-495	114	19	foreign	foreign	ADJ
ftr-495	114	20	markets	market	NOUN
ftr-495	114	21	because	because	SCONJ
ftr-495	114	22	they	they	PRON
ftr-495	114	23	do	do	AUX
ftr-495	114	24	not	not	PART
ftr-495	114	25	require	require	VERB
ftr-495	114	26	that	that	SCONJ
ftr-495	114	27	the	the	DET
ftr-495	114	28	taxpayer	taxpayer	NOUN
ftr-495	114	29	demonstrate	demonstrate	VERB
ftr-495	114	30	minimal	minimal	ADJ
ftr-495	114	31	foreign	foreign	ADJ
ftr-495	114	32	sales	sale	NOUN
ftr-495	114	33	in	in	ADP
ftr-495	114	34	order	order	NOUN
ftr-495	114	35	to	to	PART
ftr-495	114	36	rely	rely	VERB
ftr-495	114	37	upon	upon	SCONJ
ftr-495	114	38	the	the	DET
ftr-495	114	39	fixed	fix	VERB
ftr-495	114	40	percentage	percentage	NOUN
ftr-495	114	41	apportionment	apportionment	NOUN
ftr-495	114	42	rule	rule	NOUN
ftr-495	114	43	.	.	PUNCT
ftr-495	115	1	if	if	SCONJ
ftr-495	115	2	,	,	PUNCT
ftr-495	115	3	however	however	ADV
ftr-495	115	4	,	,	PUNCT
ftr-495	115	5	the	the	DET
ftr-495	115	6	taxpayer	taxpayer	NOUN
ftr-495	115	7	wishes	wish	VERB
ftr-495	115	8	to	to	PART
ftr-495	115	9	establish	establish	VERB
ftr-495	115	10	entitlement	entitlement	NOUN
ftr-495	115	11	to	to	ADP
ftr-495	115	12	a	a	DET
ftr-495	115	13	greater	great	ADJ
ftr-495	115	14	fixed	fix	VERB
ftr-495	115	15	percentage	percentage	NOUN
ftr-495	115	16	,	,	PUNCT
ftr-495	115	17	it	it	PRON
ftr-495	115	18	must	must	AUX
ftr-495	115	19	establish	establish	VERB
ftr-495	115	20	that	that	SCONJ
ftr-495	115	21	the	the	DET
ftr-495	115	22	research	research	NOUN
ftr-495	115	23	and	and	CCONJ
ftr-495	115	24	development	development	NOUN
ftr-495	115	25	is	be	AUX
ftr-495	115	26	reasonably	reasonably	ADV
ftr-495	115	27	expected	expect	VERB
ftr-495	115	28	to	to	PART
ftr-495	115	29	have	have	VERB
ftr-495	115	30	very	very	ADV
ftr-495	115	31	limited	limited	ADJ
ftr-495	115	32	or	or	CCONJ
ftr-495	115	33	long	long	ADV
ftr-495	115	34	delayed	delay	VERB
ftr-495	115	35	application	application	NOUN
ftr-495	115	36	outside	outside	ADP
ftr-495	115	37	the	the	DET
ftr-495	115	38	geographic	geographic	ADJ
ftr-495	115	39	source	source	NOUN
ftr-495	115	40	where	where	SCONJ
ftr-495	115	41	it	it	PRON
ftr-495	115	42	was	be	AUX
ftr-495	115	43	performed	perform	VERB
ftr-495	115	44	.	.	PUNCT
ftr-495	116	1	22	22	NUM
ftr-495	116	2	.	.	PUNCT
ftr-495	117	1	the	the	DET
ftr-495	117	2	fixed	fixed	ADJ
ftr-495	117	3	percentage	percentage	NOUN
ftr-495	117	4	was	be	AUX
ftr-495	117	5	40	40	NUM
ftr-495	117	6	%	%	NOUN
ftr-495	117	7	for	for	ADP
ftr-495	117	8	taxable	taxable	ADJ
ftr-495	117	9	years	year	NOUN
ftr-495	117	10	beginning	begin	VERB
ftr-495	117	11	in	in	ADP
ftr-495	117	12	1978	1978	NUM
ftr-495	117	13	and	and	CCONJ
ftr-495	117	14	50	50	NUM
ftr-495	117	15	%	%	NOUN
ftr-495	117	16	in	in	ADP
ftr-495	117	17	1977	1977	NUM
ftr-495	117	18	.	.	PUNCT
ftr-495	118	1	regs	regs	PROPN
ftr-495	118	2	.	.	PUNCT
ftr-495	119	1	§	§	PROPN
ftr-495	119	2	1.861	1.861	NUM
ftr-495	119	3	-	-	PUNCT
ftr-495	119	4	8(e)(3)(ii)(a	8(e)(3)(ii)(a	NUM
ftr-495	119	5	)	)	PUNCT
ftr-495	119	6	.	.	PUNCT
ftr-495	120	1	23	23	NUM
ftr-495	120	2	.	.	PUNCT
ftr-495	121	1	i	i	PRON
ftr-495	121	2	d.	d.	PROPN
ftr-495	122	1	[	[	X
ftr-495	122	2	1/61	1/61	NUM
ftr-495	122	3	.	.	PUNCT
ftr-495	123	1	1:6	1:6	NUM
ftr-495	123	2	neutral	neutral	ADJ
ftr-495	123	3	international	international	ADJ
ftr-495	123	4	tar	tar	NOUN
ftr-495	123	5	rules	rule	NOUN
ftr-495	123	6	allocating	allocate	VERB
ftr-495	123	7	costs	cost	NOUN
ftr-495	123	8	groupings	grouping	NOUN
ftr-495	123	9	of	of	ADP
ftr-495	123	10	gross	gross	ADJ
ftr-495	123	11	income	income	NOUN
ftr-495	123	12	in	in	ADP
ftr-495	123	13	proportion	proportion	NOUN
ftr-495	123	14	to	to	ADP
ftr-495	123	15	each	each	DET
ftr-495	123	16	grouping	grouping	NOUN
ftr-495	123	17	's	's	PART
ftr-495	123	18	share	share	NOUN
ftr-495	123	19	of	of	ADP
ftr-495	123	20	total	total	ADJ
ftr-495	123	21	amount	amount	NOUN
ftr-495	123	22	of	of	ADP
ftr-495	123	23	sales	sale	NOUN
ftr-495	123	24	from	from	ADP
ftr-495	123	25	the	the	DET
ftr-495	123	26	relevant	relevant	ADJ
ftr-495	123	27	product	product	NOUN
ftr-495	123	28	category	category	NOUN
ftr-495	123	29	(	(	PUNCT
ftr-495	123	30	the	the	DET
ftr-495	123	31	"	"	PUNCT
ftr-495	123	32	primary	primary	ADJ
ftr-495	123	33	method").24	method").24	NOUN
ftr-495	123	34	an	an	DET
ftr-495	123	35	optional	optional	ADJ
ftr-495	123	36	method	method	NOUN
ftr-495	123	37	permits	permit	VERB
ftr-495	123	38	apportionment	apportionment	NOUN
ftr-495	123	39	of	of	ADP
ftr-495	123	40	research	research	NOUN
ftr-495	123	41	deductions	deduction	NOUN
ftr-495	123	42	(	(	PUNCT
ftr-495	123	43	not	not	PART
ftr-495	123	44	allocated	allocate	VERB
ftr-495	123	45	under	under	ADP
ftr-495	123	46	the	the	DET
ftr-495	123	47	government	government	NOUN
ftr-495	123	48	requirements	requirement	NOUN
ftr-495	123	49	rule	rule	VERB
ftr-495	123	50	)	)	PUNCT
ftr-495	123	51	in	in	ADP
ftr-495	123	52	one	one	NUM
ftr-495	123	53	of	of	ADP
ftr-495	123	54	two	two	NUM
ftr-495	123	55	ways	way	NOUN
ftr-495	123	56	.	.	PUNCT
ftr-495	123	57	'	'	PUNCT
ftr-495	124	1	the	the	DET
ftr-495	124	2	first	first	ADJ
ftr-495	124	3	optional	optional	ADJ
ftr-495	124	4	method	method	NOUN
ftr-495	124	5	allows	allow	VERB
ftr-495	124	6	a	a	DET
ftr-495	124	7	taxpayer	taxpayer	NOUN
ftr-495	124	8	to	to	PART
ftr-495	124	9	apportion	apportion	VERB
ftr-495	124	10	research	research	NOUN
ftr-495	124	11	expenses	expense	NOUN
ftr-495	124	12	to	to	ADP
ftr-495	124	13	the	the	DET
ftr-495	124	14	statutory	statutory	ADJ
ftr-495	124	15	and	and	CCONJ
ftr-495	124	16	residual	residual	ADJ
ftr-495	124	17	groupings	grouping	NOUN
ftr-495	124	18	on	on	ADP
ftr-495	124	19	the	the	DET
ftr-495	124	20	basis	basis	NOUN
ftr-495	124	21	of	of	ADP
ftr-495	124	22	each	each	DET
ftr-495	124	23	grouping	grouping	NOUN
ftr-495	124	24	's	's	PART
ftr-495	124	25	share	share	NOUN
ftr-495	124	26	of	of	ADP
ftr-495	124	27	total	total	ADJ
ftr-495	124	28	gross	gross	ADJ
ftr-495	124	29	income	income	NOUN
ftr-495	124	30	.	.	PUNCT
ftr-495	124	31	'	'	PUNCT
ftr-495	125	1	this	this	DET
ftr-495	125	2	method	method	NOUN
ftr-495	125	3	applies	apply	VERB
ftr-495	125	4	only	only	ADV
ftr-495	125	5	if	if	SCONJ
ftr-495	125	6	the	the	DET
ftr-495	125	7	amount	amount	NOUN
ftr-495	125	8	of	of	ADP
ftr-495	125	9	research	research	NOUN
ftr-495	125	10	expense	expense	NOUN
ftr-495	125	11	so	so	ADV
ftr-495	125	12	apportioned	apportioned	ADJ
ftr-495	125	13	is	be	AUX
ftr-495	125	14	at	at	ADV
ftr-495	125	15	least	least	ADJ
ftr-495	125	16	fifty	fifty	NUM
ftr-495	125	17	percent	percent	NOUN
ftr-495	125	18	of	of	ADP
ftr-495	125	19	the	the	DET
ftr-495	125	20	amounts	amount	NOUN
ftr-495	125	21	that	that	PRON
ftr-495	125	22	would	would	AUX
ftr-495	125	23	be	be	AUX
ftr-495	125	24	apportioned	apportion	VERB
ftr-495	125	25	to	to	ADP
ftr-495	125	26	both	both	CCONJ
ftr-495	125	27	the	the	DET
ftr-495	125	28	statutory	statutory	ADJ
ftr-495	125	29	and	and	CCONJ
ftr-495	125	30	the	the	DET
ftr-495	125	31	residual	residual	ADJ
ftr-495	125	32	groupings	grouping	NOUN
ftr-495	125	33	,	,	PUNCT
ftr-495	125	34	respectively	respectively	ADV
ftr-495	125	35	,	,	PUNCT
ftr-495	125	36	under	under	ADP
ftr-495	125	37	the	the	DET
ftr-495	125	38	primary	primary	ADJ
ftr-495	125	39	method.-7	method.-7	NOUN
ftr-495	125	40	consequently	consequently	ADV
ftr-495	125	41	,	,	PUNCT
ftr-495	125	42	the	the	DET
ftr-495	125	43	taxpayer	taxpayer	NOUN
ftr-495	125	44	has	have	AUX
ftr-495	125	45	limited	limit	VERB
ftr-495	125	46	ability	ability	NOUN
ftr-495	125	47	to	to	PART
ftr-495	125	48	shift	shift	VERB
ftr-495	125	49	research	research	NOUN
ftr-495	125	50	deductions	deduction	NOUN
ftr-495	125	51	to	to	ADP
ftr-495	125	52	foreign	foreign	ADJ
ftr-495	125	53	source	source	NOUN
ftr-495	125	54	income	income	NOUN
ftr-495	125	55	because	because	SCONJ
ftr-495	125	56	the	the	DET
ftr-495	125	57	first	first	ADJ
ftr-495	125	58	optional	optional	ADJ
ftr-495	125	59	method	method	NOUN
ftr-495	125	60	is	be	AUX
ftr-495	125	61	available	available	ADJ
ftr-495	125	62	only	only	ADV
ftr-495	125	63	if	if	SCONJ
ftr-495	125	64	it	it	PRON
ftr-495	125	65	results	result	VERB
ftr-495	125	66	in	in	ADP
ftr-495	125	67	apportionment	apportionment	NOUN
ftr-495	125	68	to	to	ADP
ftr-495	125	69	foreign	foreign	ADJ
ftr-495	125	70	source	source	NOUN
ftr-495	125	71	income	income	NOUN
ftr-495	125	72	of	of	ADP
ftr-495	125	73	at	at	ADV
ftr-495	125	74	least	least	ADV
ftr-495	125	75	fifty	fifty	NUM
ftr-495	125	76	percent	percent	NOUN
ftr-495	125	77	of	of	ADP
ftr-495	125	78	the	the	DET
ftr-495	125	79	amount	amount	NOUN
ftr-495	125	80	apportioned	apportion	VERB
ftr-495	125	81	under	under	ADP
ftr-495	125	82	the	the	DET
ftr-495	125	83	sales	sale	NOUN
ftr-495	125	84	method.2	method.2	VERB
ftr-495	125	85	the	the	DET
ftr-495	125	86	second	second	ADJ
ftr-495	125	87	optional	optional	ADJ
ftr-495	125	88	method	method	NOUN
ftr-495	125	89	permits	permit	VERB
ftr-495	125	90	apportionment	apportionment	ADJ
ftr-495	125	91	to	to	ADP
ftr-495	125	92	the	the	DET
ftr-495	125	93	statutory	statutory	ADJ
ftr-495	125	94	grouping	grouping	NOUN
ftr-495	125	95	of	of	ADP
ftr-495	125	96	fifty	fifty	NUM
ftr-495	125	97	percent	percent	NOUN
ftr-495	125	98	of	of	ADP
ftr-495	125	99	the	the	DET
ftr-495	125	100	amount	amount	NOUN
ftr-495	125	101	so	so	ADV
ftr-495	125	102	apportioned	apportion	VERB
ftr-495	125	103	under	under	ADP
ftr-495	125	104	the	the	DET
ftr-495	125	105	primary	primary	ADJ
ftr-495	125	106	method	method	NOUN
ftr-495	125	107	and	and	CCONJ
ftr-495	125	108	the	the	DET
ftr-495	125	109	balance	balance	NOUN
ftr-495	125	110	to	to	ADP
ftr-495	125	111	the	the	DET
ftr-495	125	112	residual	residual	ADJ
ftr-495	125	113	grouping	grouping	NOUN
ftr-495	125	114	if	if	SCONJ
ftr-495	125	115	the	the	DET
ftr-495	125	116	first	first	ADJ
ftr-495	125	117	optional	optional	ADJ
ftr-495	125	118	method	method	NOUN
ftr-495	125	119	is	be	AUX
ftr-495	125	120	not	not	PART
ftr-495	125	121	available	available	ADJ
ftr-495	125	122	because	because	SCONJ
ftr-495	125	123	the	the	DET
ftr-495	125	124	amount	amount	NOUN
ftr-495	125	125	apportioned	apportion	VERB
ftr-495	125	126	to	to	ADP
ftr-495	125	127	the	the	DET
ftr-495	125	128	statutory	statutory	ADJ
ftr-495	125	129	grouping	grouping	NOUN
ftr-495	125	130	fails	fail	VERB
ftr-495	125	131	the	the	DET
ftr-495	125	132	fifty	fifty	NUM
ftr-495	125	133	percent	percent	NOUN
ftr-495	125	134	test	test	NOUN
ftr-495	125	135	described	describe	VERB
ftr-495	125	136	above	above	ADV
ftr-495	125	137	.	.	PUNCT
ftr-495	126	1	the	the	DET
ftr-495	126	2	second	second	ADJ
ftr-495	126	3	optional	optional	ADJ
ftr-495	126	4	method	method	NOUN
ftr-495	126	5	also	also	ADV
ftr-495	126	6	permits	permit	VERB
ftr-495	126	7	apportionment	apportionment	NOUN
ftr-495	126	8	to	to	ADP
ftr-495	126	9	the	the	DET
ftr-495	126	10	residual	residual	ADJ
ftr-495	126	11	grouping	grouping	NOUN
ftr-495	126	12	of	of	ADP
ftr-495	126	13	fifty	fifty	NUM
ftr-495	126	14	percent	percent	NOUN
ftr-495	126	15	of	of	ADP
ftr-495	126	16	the	the	DET
ftr-495	126	17	amount	amount	NOUN
ftr-495	126	18	so	so	ADV
ftr-495	126	19	apportioned	apportion	VERB
ftr-495	126	20	under	under	ADP
ftr-495	126	21	the	the	DET
ftr-495	126	22	primary	primary	ADJ
ftr-495	126	23	method	method	NOUN
ftr-495	126	24	and	and	CCONJ
ftr-495	126	25	the	the	DET
ftr-495	126	26	balance	balance	NOUN
ftr-495	126	27	to	to	ADP
ftr-495	126	28	the	the	DET
ftr-495	126	29	statutory	statutory	ADJ
ftr-495	126	30	grouping	grouping	NOUN
ftr-495	126	31	if	if	SCONJ
ftr-495	126	32	the	the	DET
ftr-495	126	33	first	first	ADJ
ftr-495	126	34	optional	optional	ADJ
ftr-495	126	35	method	method	NOUN
ftr-495	126	36	is	be	AUX
ftr-495	126	37	not	not	PART
ftr-495	126	38	available	available	ADJ
ftr-495	126	39	because	because	SCONJ
ftr-495	126	40	the	the	DET
ftr-495	126	41	amount	amount	NOUN
ftr-495	126	42	apportioned	apportion	VERB
ftr-495	126	43	to	to	ADP
ftr-495	126	44	the	the	DET
ftr-495	126	45	residual	residual	ADJ
ftr-495	126	46	method	method	NOUN
ftr-495	126	47	fails	fail	VERB
ftr-495	126	48	the	the	DET
ftr-495	126	49	fifty	fifty	NUM
ftr-495	126	50	percent	percent	NOUN
ftr-495	126	51	test	test	NOUN
ftr-495	126	52	described	describe	VERB
ftr-495	126	53	above	above	ADV
ftr-495	126	54	.	.	PUNCT
ftr-495	126	55	'9	'9	NOUN
ftr-495	126	56	in	in	ADP
ftr-495	126	57	1981	1981	NUM
ftr-495	126	58	,	,	PUNCT
ftr-495	126	59	congress	congress	PROPN
ftr-495	126	60	enacted	enact	VERB
ftr-495	126	61	a	a	DET
ftr-495	126	62	two	two	NUM
ftr-495	126	63	-	-	PUNCT
ftr-495	126	64	year	year	NOUN
ftr-495	126	65	moratorium	moratorium	NOUN
ftr-495	126	66	on	on	ADP
ftr-495	126	67	the	the	DET
ftr-495	126	68	research	research	NOUN
ftr-495	126	69	24	24	NUM
ftr-495	126	70	.	.	PUNCT
ftr-495	127	1	sales	sale	NOUN
ftr-495	127	2	from	from	ADP
ftr-495	127	3	the	the	DET
ftr-495	127	4	same	same	ADJ
ftr-495	127	5	product	product	NOUN
ftr-495	127	6	category	category	NOUN
ftr-495	127	7	by	by	ADP
ftr-495	127	8	unrelated	unrelated	ADJ
ftr-495	127	9	(	(	PUNCT
ftr-495	127	10	"	"	PUNCT
ftr-495	127	11	uncontrolled	uncontrolled	ADJ
ftr-495	127	12	"	"	PUNCT
ftr-495	127	13	)	)	PUNCT
ftr-495	127	14	parties	party	NOUN
ftr-495	127	15	who	who	PRON
ftr-495	127	16	can	can	AUX
ftr-495	127	17	be	be	AUX
ftr-495	127	18	expected	expect	VERB
ftr-495	127	19	to	to	PART
ftr-495	127	20	benefit	benefit	VERB
ftr-495	127	21	from	from	ADP
ftr-495	127	22	the	the	DET
ftr-495	127	23	taxpayer	taxpayer	NOUN
ftr-495	127	24	's	's	PART
ftr-495	127	25	research	research	NOUN
ftr-495	127	26	are	be	AUX
ftr-495	127	27	included	include	VERB
ftr-495	127	28	in	in	ADP
ftr-495	127	29	apportioning	apportion	VERB
ftr-495	127	30	the	the	DET
ftr-495	127	31	research	research	NOUN
ftr-495	127	32	deduction	deduction	NOUN
ftr-495	127	33	.	.	PUNCT
ftr-495	128	1	the	the	DET
ftr-495	128	2	covered	covered	ADJ
ftr-495	128	3	sales	sale	NOUN
ftr-495	128	4	are	be	AUX
ftr-495	128	5	those	those	PRON
ftr-495	128	6	involving	involve	VERB
ftr-495	128	7	intangible	intangible	ADJ
ftr-495	128	8	property	property	NOUN
ftr-495	128	9	licensed	license	VERB
ftr-495	128	10	or	or	CCONJ
ftr-495	128	11	sold	sell	VERB
ftr-495	128	12	by	by	ADP
ftr-495	128	13	the	the	DET
ftr-495	128	14	taxpayer	taxpayer	NOUN
ftr-495	128	15	to	to	ADP
ftr-495	128	16	the	the	DET
ftr-495	128	17	unrelated	unrelated	ADJ
ftr-495	128	18	party	party	NOUN
ftr-495	128	19	.	.	PUNCT
ftr-495	129	1	regs	regs	PROPN
ftr-495	129	2	.	.	PUNCT
ftr-495	130	1	§	§	PROPN
ftr-495	130	2	1.861	1.861	NUM
ftr-495	130	3	-	-	PUNCT
ftr-495	130	4	8(e)t3iiltc	8(e)t3iiltc	NUM
ftr-495	130	5	)	)	PUNCT
ftr-495	130	6	.	.	PUNCT
ftr-495	131	1	sales	sale	NOUN
ftr-495	131	2	by	by	ADP
ftr-495	131	3	related	related	ADJ
ftr-495	131	4	(	(	PUNCT
ftr-495	131	5	"	"	PUNCT
ftr-495	131	6	controlled	control	VERB
ftr-495	131	7	"	"	PUNCT
ftr-495	131	8	)	)	PUNCT
ftr-495	131	9	parties	party	NOUN
ftr-495	131	10	are	be	AUX
ftr-495	131	11	also	also	ADV
ftr-495	131	12	considered	consider	VERB
ftr-495	131	13	in	in	ADP
ftr-495	131	14	the	the	DET
ftr-495	131	15	apportionment	apportionment	NOUN
ftr-495	131	16	if	if	SCONJ
ftr-495	131	17	those	those	DET
ftr-495	131	18	parties	party	NOUN
ftr-495	131	19	can	can	AUX
ftr-495	131	20	be	be	AUX
ftr-495	131	21	expected	expect	VERB
ftr-495	131	22	to	to	PART
ftr-495	131	23	benefit	benefit	VERB
ftr-495	131	24	from	from	ADP
ftr-495	131	25	the	the	DET
ftr-495	131	26	taxpayer	taxpayer	NOUN
ftr-495	131	27	's	's	PART
ftr-495	131	28	research	research	NOUN
ftr-495	131	29	expense	expense	NOUN
ftr-495	131	30	.	.	PUNCT
ftr-495	132	1	regs	regs	PROPN
ftr-495	132	2	.	.	PUNCT
ftr-495	133	1	§	§	PROPN
ftr-495	133	2	i.861	i.861	PROPN
ftr-495	133	3	-	-	PUNCT
ftr-495	133	4	8(e)t3)6iiud	8(e)t3)6iiud	NUM
ftr-495	133	5	)	)	PUNCT
ftr-495	133	6	.	.	PUNCT
ftr-495	134	1	a	a	DET
ftr-495	134	2	controlled	control	VERB
ftr-495	134	3	party	party	NOUN
ftr-495	134	4	is	be	AUX
ftr-495	134	5	a	a	DET
ftr-495	134	6	party	party	NOUN
ftr-495	134	7	that	that	PRON
ftr-495	134	8	bears	bear	VERB
ftr-495	134	9	a	a	DET
ftr-495	134	10	relationship	relationship	NOUN
ftr-495	134	11	specified	specify	VERB
ftr-495	134	12	in	in	ADP
ftr-495	134	13	section	section	NOUN
ftr-495	134	14	267(b	267(b	NUM
ftr-495	134	15	)	)	PUNCT
ftr-495	134	16	to	to	ADP
ftr-495	134	17	the	the	DET
ftr-495	134	18	taxpayer	taxpayer	NOUN
ftr-495	134	19	or	or	CCONJ
ftr-495	134	20	is	be	AUX
ftr-495	134	21	a	a	DET
ftr-495	134	22	member	member	NOUN
ftr-495	134	23	of	of	ADP
ftr-495	134	24	a	a	DET
ftr-495	134	25	controlled	control	VERB
ftr-495	134	26	group	group	NOUN
ftr-495	134	27	of	of	ADP
ftr-495	134	28	corporations	corporation	NOUN
ftr-495	134	29	to	to	PART
ftr-495	134	30	which	which	PRON
ftr-495	134	31	the	the	DET
ftr-495	134	32	taxpayer	taxpayer	NOUN
ftr-495	134	33	belongs	belong	VERB
ftr-495	134	34	under	under	ADP
ftr-495	134	35	section	section	NOUN
ftr-495	134	36	993(a)(3	993(a)(3	NOUN
ftr-495	134	37	)	)	PUNCT
ftr-495	134	38	of	of	ADP
ftr-495	134	39	the	the	DET
ftr-495	134	40	code	code	NOUN
ftr-495	134	41	.	.	PUNCT
ftr-495	135	1	regs	regs	PROPN
ftr-495	135	2	.	.	PUNCT
ftr-495	136	1	§	§	PROPN
ftr-495	136	2	1.861	1.861	NUM
ftr-495	136	3	-	-	PUNCT
ftr-495	136	4	8(e)(3)(ii)(c	8(e)(3)(ii)(c	NUM
ftr-495	136	5	.	.	PUNCT
ftr-495	136	6	25	25	NUM
ftr-495	136	7	.	.	PUNCT
ftr-495	137	1	the	the	DET
ftr-495	137	2	optional	optional	ADJ
ftr-495	137	3	method	method	NOUN
ftr-495	137	4	does	do	AUX
ftr-495	137	5	not	not	PART
ftr-495	137	6	permit	permit	VERB
ftr-495	137	7	automatic	automatic	ADJ
ftr-495	137	8	allocation	allocation	NOUN
ftr-495	137	9	of	of	ADP
ftr-495	137	10	30	30	NUM
ftr-495	137	11	%	%	NOUN
ftr-495	137	12	of	of	ADP
ftr-495	137	13	research	research	NOUN
ftr-495	137	14	expenses	expense	NOUN
ftr-495	137	15	to	to	ADP
ftr-495	137	16	the	the	DET
ftr-495	137	17	geographic	geographic	ADJ
ftr-495	137	18	source	source	NOUN
ftr-495	137	19	where	where	SCONJ
ftr-495	137	20	activities	activity	NOUN
ftr-495	137	21	accounting	account	VERB
ftr-495	137	22	for	for	ADP
ftr-495	137	23	more	more	ADJ
ftr-495	137	24	than	than	ADP
ftr-495	137	25	50	50	NUM
ftr-495	137	26	%	%	NOUN
ftr-495	137	27	of	of	ADP
ftr-495	137	28	the	the	DET
ftr-495	137	29	deductions	deduction	NOUN
ftr-495	137	30	were	be	AUX
ftr-495	137	31	performed	perform	VERB
ftr-495	137	32	.	.	PUNCT
ftr-495	138	1	regs	reg	NOUN
ftr-495	138	2	.	.	PUNCT
ftr-495	139	1	§	§	PROPN
ftr-495	139	2	1.861	1.861	NUM
ftr-495	139	3	-	-	PUNCT
ftr-495	139	4	8(e)(3)(iii	8(e)(3)(iii	NUM
ftr-495	139	5	)	)	PUNCT
ftr-495	139	6	.	.	PUNCT
ftr-495	140	1	26	26	NUM
ftr-495	140	2	.	.	PUNCT
ftr-495	141	1	the	the	DET
ftr-495	141	2	optional	optional	ADJ
ftr-495	141	3	method	method	NOUN
ftr-495	141	4	does	do	AUX
ftr-495	141	5	not	not	PART
ftr-495	141	6	permit	permit	VERB
ftr-495	141	7	apportionment	apportionment	NOUN
ftr-495	141	8	on	on	ADP
ftr-495	141	9	the	the	DET
ftr-495	141	10	basis	basis	NOUN
ftr-495	141	11	of	of	ADP
ftr-495	141	12	product	product	NOUN
ftr-495	141	13	categories	category	NOUN
ftr-495	141	14	.	.	PUNCT
ftr-495	142	1	regs	regs	PROPN
ftr-495	142	2	.	.	PUNCT
ftr-495	143	1	§	§	PROPN
ftr-495	143	2	1.861	1.861	NUM
ftr-495	143	3	-	-	PUNCT
ftr-495	143	4	8(e)(3)(iii	8(e)(3)(iii	NUM
ftr-495	143	5	)	)	PUNCT
ftr-495	143	6	.	.	PUNCT
ftr-495	144	1	27	27	NUM
ftr-495	144	2	.	.	PUNCT
ftr-495	144	3	regs	regs	PROPN
ftr-495	144	4	.	.	PUNCT
ftr-495	145	1	§	§	PROPN
ftr-495	145	2	1.861	1.861	NUM
ftr-495	145	3	-	-	PUNCT
ftr-495	145	4	8(e)(3)(iii)(a	8(e)(3)(iii)(a	NUM
ftr-495	145	5	)	)	PUNCT
ftr-495	145	6	.	.	PUNCT
ftr-495	146	1	28	28	NUM
ftr-495	146	2	.	.	PUNCT
ftr-495	147	1	house	house	NOUN
ftr-495	147	2	ways	way	NOUN
ftr-495	147	3	and	and	CCONJ
ftr-495	147	4	means	mean	VERB
ftr-495	147	5	comm	comm	NOUN
ftr-495	147	6	.	.	PUNCT
ftr-495	148	1	rep	rep	PROPN
ftr-495	148	2	.	.	PROPN
ftr-495	148	3	on	on	ADP
ftr-495	148	4	h.r	h.r	PROPN
ftr-495	148	5	.	.	PROPN
ftr-495	148	6	3545	3545	NUM
ftr-495	148	7	,	,	PUNCT
ftr-495	148	8	h.r	h.r	PROPN
ftr-495	148	9	.	.	PROPN
ftr-495	148	10	rep	rep	PROPN
ftr-495	148	11	.	.	PROPN
ftr-495	148	12	no	no	PROPN
ftr-495	148	13	.	.	NOUN
ftr-495	148	14	391	391	NUM
ftr-495	148	15	(	(	PUNCT
ftr-495	148	16	parts	part	NOUN
ftr-495	148	17	1	1	NUM
ftr-495	148	18	and	and	CCONJ
ftr-495	148	19	2	2	NUM
ftr-495	148	20	)	)	PUNCT
ftr-495	148	21	,	,	PUNCT
ftr-495	148	22	100th	100th	ADJ
ftr-495	148	23	cong	cong	NOUN
ftr-495	148	24	.	.	PUNCT
ftr-495	148	25	,	,	PUNCT
ftr-495	148	26	1st	1st	ADJ
ftr-495	148	27	sess	sess	NOUN
ftr-495	148	28	.	.	PUNCT
ftr-495	149	1	1572	1572	NUM
ftr-495	149	2	(	(	PUNCT
ftr-495	149	3	1987	1987	NUM
ftr-495	149	4	)	)	PUNCT
ftr-495	149	5	(	(	PUNCT
ftr-495	149	6	hereinafter	hereinafter	NOUN
ftr-495	149	7	-1987	-1987	PROPN
ftr-495	149	8	house	house	PROPN
ftr-495	149	9	report	report	PROPN
ftr-495	149	10	"	"	PUNCT
ftr-495	149	11	.	.	PUNCT
ftr-495	150	1	29	29	NUM
ftr-495	150	2	.	.	PUNCT
ftr-495	150	3	regs	regs	PROPN
ftr-495	150	4	.	.	PUNCT
ftr-495	151	1	§	§	PROPN
ftr-495	151	2	1.861	1.861	NUM
ftr-495	151	3	-	-	PUNCT
ftr-495	151	4	8(e)(3)(iii)(b	8(e)(3)(iii)(b	NUM
ftr-495	151	5	)	)	PUNCT
ftr-495	151	6	.	.	PUNCT
ftr-495	152	1	19931	19931	NUM
ftr-495	152	2	florida	florida	PROPN
ftr-495	152	3	tax	tax	PROPN
ftr-495	152	4	review	review	NOUN
ftr-495	152	5	allocation	allocation	NOUN
ftr-495	152	6	regulations.3	regulations.3	PROPN
ftr-495	152	7	"	"	PUNCT
ftr-495	152	8	the	the	DET
ftr-495	152	9	moratorium	moratorium	NOUN
ftr-495	152	10	derived	derive	VERB
ftr-495	152	11	from	from	ADP
ftr-495	152	12	congress	congress	PROPN
ftr-495	152	13	'	'	PART
ftr-495	152	14	concern	concern	NOUN
ftr-495	152	15	that	that	SCONJ
ftr-495	152	16	the	the	DET
ftr-495	152	17	regulations	regulation	NOUN
ftr-495	152	18	provided	provide	VERB
ftr-495	152	19	a	a	DET
ftr-495	152	20	disincentive	disincentive	NOUN
ftr-495	152	21	for	for	ADP
ftr-495	152	22	multinational	multinational	ADJ
ftr-495	152	23	businesses	business	NOUN
ftr-495	152	24	to	to	PART
ftr-495	152	25	conduct	conduct	VERB
ftr-495	152	26	research	research	NOUN
ftr-495	152	27	and	and	CCONJ
ftr-495	152	28	development	development	NOUN
ftr-495	152	29	in	in	ADP
ftr-495	152	30	the	the	DET
ftr-495	152	31	united	united	PROPN
ftr-495	152	32	states	states	PROPN
ftr-495	152	33	.	.	PUNCT
ftr-495	153	1	this	this	PRON
ftr-495	153	2	resulted	result	VERB
ftr-495	153	3	because	because	SCONJ
ftr-495	153	4	the	the	DET
ftr-495	153	5	regulations	regulation	NOUN
ftr-495	153	6	caused	cause	VERB
ftr-495	153	7	a	a	DET
ftr-495	153	8	portion	portion	NOUN
ftr-495	153	9	of	of	ADP
ftr-495	153	10	research	research	NOUN
ftr-495	153	11	and	and	CCONJ
ftr-495	153	12	development	development	NOUN
ftr-495	153	13	expenses	expense	NOUN
ftr-495	153	14	conducted	conduct	VERB
ftr-495	153	15	in	in	ADP
ftr-495	153	16	the	the	DET
ftr-495	153	17	united	united	PROPN
ftr-495	153	18	states	states	PROPN
ftr-495	153	19	to	to	PART
ftr-495	153	20	be	be	AUX
ftr-495	153	21	allocated	allocate	VERB
ftr-495	153	22	to	to	ADP
ftr-495	153	23	foreign	foreign	ADJ
ftr-495	153	24	source	source	NOUN
ftr-495	153	25	income	income	NOUN
ftr-495	153	26	.	.	PUNCT
ftr-495	154	1	in	in	ADP
ftr-495	154	2	some	some	DET
ftr-495	154	3	cases	case	NOUN
ftr-495	154	4	,	,	PUNCT
ftr-495	154	5	a	a	DET
ftr-495	154	6	foreign	foreign	ADJ
ftr-495	154	7	country	country	NOUN
ftr-495	154	8	in	in	ADP
ftr-495	154	9	which	which	PRON
ftr-495	154	10	the	the	DET
ftr-495	154	11	business	business	NOUN
ftr-495	154	12	operated	operate	VERB
ftr-495	154	13	did	do	AUX
ftr-495	154	14	not	not	PART
ftr-495	154	15	permit	permit	VERB
ftr-495	154	16	deduction	deduction	NOUN
ftr-495	154	17	of	of	ADP
ftr-495	154	18	research	research	NOUN
ftr-495	154	19	expenses	expense	NOUN
ftr-495	154	20	conducted	conduct	VERB
ftr-495	154	21	in	in	ADP
ftr-495	154	22	the	the	DET
ftr-495	154	23	united	united	PROPN
ftr-495	154	24	states	states	PROPN
ftr-495	154	25	.	.	PUNCT
ftr-495	155	1	the	the	DET
ftr-495	155	2	unavailability	unavailability	NOUN
ftr-495	155	3	of	of	ADP
ftr-495	155	4	a	a	DET
ftr-495	155	5	deduction	deduction	NOUN
ftr-495	155	6	for	for	ADP
ftr-495	155	7	research	research	NOUN
ftr-495	155	8	activities	activity	NOUN
ftr-495	155	9	against	against	ADP
ftr-495	155	10	foreign	foreign	ADJ
ftr-495	155	11	income	income	NOUN
ftr-495	155	12	(	(	PUNCT
ftr-495	155	13	presumably	presumably	ADV
ftr-495	155	14	earned	earn	VERB
ftr-495	155	15	as	as	ADP
ftr-495	155	16	a	a	DET
ftr-495	155	17	result	result	NOUN
ftr-495	155	18	of	of	ADP
ftr-495	155	19	u.s.-based	u.s.-based	ADJ
ftr-495	155	20	research	research	NOUN
ftr-495	155	21	)	)	PUNCT
ftr-495	155	22	increased	increase	VERB
ftr-495	155	23	the	the	DET
ftr-495	155	24	amount	amount	NOUN
ftr-495	155	25	of	of	ADP
ftr-495	155	26	foreign	foreign	ADJ
ftr-495	155	27	income	income	NOUN
ftr-495	155	28	taxes	taxis	NOUN
ftr-495	155	29	due	due	ADJ
ftr-495	155	30	.	.	PUNCT
ftr-495	156	1	however	however	ADV
ftr-495	156	2	,	,	PUNCT
ftr-495	156	3	the	the	DET
ftr-495	156	4	u.s	u.s	PROPN
ftr-495	156	5	.	.	PROPN
ftr-495	156	6	tax	tax	NOUN
ftr-495	156	7	rules	rule	NOUN
ftr-495	156	8	denied	deny	VERB
ftr-495	156	9	full	full	ADJ
ftr-495	156	10	credit	credit	NOUN
ftr-495	156	11	for	for	ADP
ftr-495	156	12	the	the	DET
ftr-495	156	13	foreign	foreign	ADJ
ftr-495	156	14	taxes	taxis	NOUN
ftr-495	156	15	to	to	PART
ftr-495	156	16	be	be	AUX
ftr-495	156	17	applied	apply	VERB
ftr-495	156	18	against	against	ADP
ftr-495	156	19	u.s	u.s	PROPN
ftr-495	156	20	.	.	PROPN
ftr-495	156	21	tax	tax	NOUN
ftr-495	156	22	liability	liability	NOUN
ftr-495	156	23	because	because	SCONJ
ftr-495	156	24	foreign	foreign	ADJ
ftr-495	156	25	source	source	NOUN
ftr-495	156	26	taxable	taxable	ADJ
ftr-495	156	27	income	income	NOUN
ftr-495	156	28	,	,	PUNCT
ftr-495	156	29	which	which	PRON
ftr-495	156	30	determines	determine	VERB
ftr-495	156	31	the	the	DET
ftr-495	156	32	limitation	limitation	NOUN
ftr-495	156	33	on	on	ADP
ftr-495	156	34	the	the	DET
ftr-495	156	35	foreign	foreign	ADJ
ftr-495	156	36	tax	tax	NOUN
ftr-495	156	37	credit	credit	NOUN
ftr-495	156	38	,	,	PUNCT
ftr-495	156	39	was	be	AUX
ftr-495	156	40	reduced	reduce	VERB
ftr-495	156	41	by	by	ADP
ftr-495	156	42	a	a	DET
ftr-495	156	43	portion	portion	NOUN
ftr-495	156	44	of	of	ADP
ftr-495	156	45	expenses	expense	NOUN
ftr-495	156	46	from	from	ADP
ftr-495	156	47	u.s	u.s	PROPN
ftr-495	156	48	.	.	PROPN
ftr-495	156	49	research	research	NOUN
ftr-495	156	50	activities	activity	NOUN
ftr-495	156	51	.	.	PUNCT
ftr-495	157	1	consequently	consequently	ADV
ftr-495	157	2	,	,	PUNCT
ftr-495	157	3	congress	congress	PROPN
ftr-495	157	4	was	be	AUX
ftr-495	157	5	concerned	concern	VERB
ftr-495	157	6	that	that	SCONJ
ftr-495	157	7	businesses	business	NOUN
ftr-495	157	8	would	would	AUX
ftr-495	157	9	locate	locate	VERB
ftr-495	157	10	research	research	NOUN
ftr-495	157	11	activities	activity	NOUN
ftr-495	157	12	outside	outside	ADP
ftr-495	157	13	of	of	ADP
ftr-495	157	14	the	the	DET
ftr-495	157	15	united	united	PROPN
ftr-495	157	16	states	states	PROPN
ftr-495	157	17	in	in	ADP
ftr-495	157	18	countries	country	NOUN
ftr-495	157	19	that	that	PRON
ftr-495	157	20	permitted	permit	VERB
ftr-495	157	21	deduction	deduction	NOUN
ftr-495	157	22	of	of	ADP
ftr-495	157	23	research	research	NOUN
ftr-495	157	24	expenses	expense	NOUN
ftr-495	157	25	only	only	ADV
ftr-495	157	26	for	for	ADP
ftr-495	157	27	activities	activity	NOUN
ftr-495	157	28	conducted	conduct	VERB
ftr-495	157	29	within	within	ADP
ftr-495	157	30	their	their	PRON
ftr-495	157	31	borders.3	borders.3	NOUN
ftr-495	157	32	the	the	DET
ftr-495	157	33	moratorium	moratorium	NOUN
ftr-495	157	34	,	,	PUNCT
ftr-495	157	35	enacted	enact	VERB
ftr-495	157	36	by	by	ADP
ftr-495	157	37	the	the	DET
ftr-495	157	38	economic	economic	ADJ
ftr-495	157	39	recovery	recovery	NOUN
ftr-495	157	40	tax	tax	NOUN
ftr-495	157	41	act	act	NOUN
ftr-495	157	42	of	of	ADP
ftr-495	157	43	1981	1981	NUM
ftr-495	157	44	,	,	PUNCT
ftr-495	157	45	substituted	substitute	VERB
ftr-495	157	46	for	for	ADP
ftr-495	157	47	the	the	DET
ftr-495	157	48	regulations	regulation	NOUN
ftr-495	157	49	a	a	DET
ftr-495	157	50	rule	rule	NOUN
ftr-495	157	51	requiring	require	VERB
ftr-495	157	52	that	that	SCONJ
ftr-495	157	53	expenses	expense	NOUN
ftr-495	157	54	from	from	ADP
ftr-495	157	55	u.s.based	u.s.based	ADJ
ftr-495	157	56	research	research	NOUN
ftr-495	157	57	activities	activity	NOUN
ftr-495	157	58	be	be	AUX
ftr-495	157	59	allocated	allocate	VERB
ftr-495	157	60	or	or	CCONJ
ftr-495	157	61	apportioned	apportion	VERB
ftr-495	157	62	solely	solely	ADV
ftr-495	157	63	to	to	ADP
ftr-495	157	64	u.s	u.s	PROPN
ftr-495	157	65	.	.	PROPN
ftr-495	157	66	source	source	NOUN
ftr-495	157	67	income	income	NOUN
ftr-495	157	68	.	.	PUNCT
ftr-495	158	1	the	the	DET
ftr-495	158	2	remaining	remain	VERB
ftr-495	158	3	research	research	NOUN
ftr-495	158	4	expenses	expense	NOUN
ftr-495	158	5	(	(	PUNCT
ftr-495	158	6	from	from	ADP
ftr-495	158	7	foreign	foreign	ADJ
ftr-495	158	8	-	-	PUNCT
ftr-495	158	9	based	base	VERB
ftr-495	158	10	research	research	NOUN
ftr-495	158	11	activities	activity	NOUN
ftr-495	158	12	)	)	PUNCT
ftr-495	158	13	were	be	AUX
ftr-495	158	14	apportioned	apportion	VERB
ftr-495	158	15	on	on	ADP
ftr-495	158	16	the	the	DET
ftr-495	158	17	basis	basis	NOUN
ftr-495	158	18	of	of	ADP
ftr-495	158	19	sales	sale	NOUN
ftr-495	158	20	or	or	CCONJ
ftr-495	158	21	gross	gross	ADJ
ftr-495	158	22	income	income	NOUN
ftr-495	158	23	,	,	PUNCT
ftr-495	158	24	as	as	SCONJ
ftr-495	158	25	described	describe	VERB
ftr-495	158	26	above.32	above.32	PROPN
ftr-495	158	27	deduction	deduction	NOUN
ftr-495	158	28	of	of	ADP
ftr-495	158	29	the	the	DET
ftr-495	158	30	expenses	expense	NOUN
ftr-495	158	31	solely	solely	ADV
ftr-495	158	32	against	against	ADP
ftr-495	158	33	u.s	u.s	PROPN
ftr-495	158	34	.	.	PROPN
ftr-495	158	35	source	source	NOUN
ftr-495	158	36	income	income	NOUN
ftr-495	158	37	resulted	result	VERB
ftr-495	158	38	in	in	ADP
ftr-495	158	39	an	an	DET
ftr-495	158	40	increase	increase	NOUN
ftr-495	158	41	of	of	ADP
ftr-495	158	42	foreign	foreign	ADJ
ftr-495	158	43	source	source	NOUN
ftr-495	158	44	taxable	taxable	ADJ
ftr-495	158	45	income	income	NOUN
ftr-495	158	46	,	,	PUNCT
ftr-495	158	47	which	which	PRON
ftr-495	158	48	increased	increase	VERB
ftr-495	158	49	the	the	DET
ftr-495	158	50	foreign	foreign	ADJ
ftr-495	158	51	tax	tax	NOUN
ftr-495	158	52	credit	credit	NOUN
ftr-495	158	53	.	.	PUNCT
ftr-495	159	1	after	after	ADP
ftr-495	159	2	a	a	DET
ftr-495	159	3	1983	1983	NUM
ftr-495	159	4	treasury	treasury	NOUN
ftr-495	159	5	report	report	NOUN
ftr-495	159	6	indicating	indicate	VERB
ftr-495	159	7	that	that	SCONJ
ftr-495	159	8	a	a	DET
ftr-495	159	9	reduction	reduction	NOUN
ftr-495	159	10	in	in	ADP
ftr-495	159	11	u.s.based	u.s.based	ADJ
ftr-495	159	12	research	research	NOUN
ftr-495	159	13	and	and	CCONJ
ftr-495	159	14	development	development	NOUN
ftr-495	159	15	could	could	AUX
ftr-495	159	16	adversely	adversely	ADV
ftr-495	159	17	affect	affect	VERB
ftr-495	159	18	the	the	DET
ftr-495	159	19	competitive	competitive	ADJ
ftr-495	159	20	position	position	NOUN
ftr-495	159	21	of	of	ADP
ftr-495	159	22	the	the	DET
ftr-495	159	23	united	united	PROPN
ftr-495	159	24	states	states	PROPN
ftr-495	159	25	,	,	PUNCT
ftr-495	159	26	the	the	DET
ftr-495	159	27	moratorium	moratorium	NOUN
ftr-495	159	28	was	be	AUX
ftr-495	159	29	extended	extend	VERB
ftr-495	159	30	for	for	ADP
ftr-495	159	31	two	two	NUM
ftr-495	159	32	additional	additional	ADJ
ftr-495	159	33	years.33	years.33	NOUN
ftr-495	159	34	in	in	ADP
ftr-495	159	35	1985	1985	NUM
ftr-495	159	36	,	,	PUNCT
ftr-495	159	37	congress	congress	PROPN
ftr-495	159	38	again	again	ADV
ftr-495	159	39	extended	extend	VERB
ftr-495	159	40	the	the	DET
ftr-495	159	41	moratorium	moratorium	NOUN
ftr-495	159	42	,	,	PUNCT
ftr-495	159	43	that	that	DET
ftr-495	159	44	time	time	NOUN
ftr-495	159	45	for	for	ADP
ftr-495	159	46	one	one	NUM
ftr-495	159	47	year.34	year.34	NOUN
ftr-495	159	48	the	the	DET
ftr-495	159	49	moratorium	moratorium	NOUN
ftr-495	159	50	expired	expire	VERB
ftr-495	159	51	with	with	ADP
ftr-495	159	52	the	the	DET
ftr-495	159	53	enactment	enactment	NOUN
ftr-495	159	54	of	of	ADP
ftr-495	159	55	the	the	DET
ftr-495	159	56	tax	tax	NOUN
ftr-495	159	57	reform	reform	NOUN
ftr-495	159	58	act	act	VERB
ftr-495	159	59	30	30	NUM
ftr-495	159	60	.	.	PUNCT
ftr-495	160	1	section	section	NOUN
ftr-495	160	2	223	223	NUM
ftr-495	160	3	of	of	ADP
ftr-495	160	4	the	the	DET
ftr-495	160	5	economic	economic	ADJ
ftr-495	160	6	recovery	recovery	NOUN
ftr-495	160	7	act	act	NOUN
ftr-495	160	8	of	of	ADP
ftr-495	160	9	1981	1981	NUM
ftr-495	160	10	,	,	PUNCT
ftr-495	160	11	pub	pub	NOUN
ftr-495	160	12	.	.	PUNCT
ftr-495	161	1	l.	l.	PROPN
ftr-495	161	2	no	no	INTJ
ftr-495	161	3	.	.	PROPN
ftr-495	162	1	97	97	NUM
ftr-495	162	2	-	-	SYM
ftr-495	162	3	34	34	NUM
ftr-495	162	4	,	,	PUNCT
ftr-495	162	5	95	95	NUM
ftr-495	162	6	stat	stat	NOUN
ftr-495	162	7	.	.	PUNCT
ftr-495	163	1	249	249	NUM
ftr-495	163	2	(	(	PUNCT
ftr-495	163	3	1981	1981	NUM
ftr-495	163	4	)	)	PUNCT
ftr-495	163	5	.	.	PUNCT
ftr-495	164	1	the	the	DET
ftr-495	164	2	moratorium	moratorium	NOUN
ftr-495	164	3	covered	cover	VERB
ftr-495	164	4	the	the	DET
ftr-495	164	5	first	first	ADJ
ftr-495	164	6	two	two	NUM
ftr-495	164	7	taxable	taxable	ADJ
ftr-495	164	8	years	year	NOUN
ftr-495	164	9	beginning	begin	VERB
ftr-495	164	10	after	after	ADP
ftr-495	164	11	august	august	PROPN
ftr-495	164	12	13	13	NUM
ftr-495	164	13	,	,	PUNCT
ftr-495	164	14	1981	1981	NUM
ftr-495	164	15	.	.	PUNCT
ftr-495	165	1	for	for	ADP
ftr-495	165	2	calendar	calendar	NOUN
ftr-495	165	3	year	year	NOUN
ftr-495	165	4	taxpayers	taxpayer	NOUN
ftr-495	165	5	,	,	PUNCT
ftr-495	165	6	the	the	DET
ftr-495	165	7	period	period	NOUN
ftr-495	165	8	included	include	VERB
ftr-495	165	9	the	the	DET
ftr-495	165	10	1982	1982	NUM
ftr-495	165	11	and	and	CCONJ
ftr-495	165	12	1983	1983	NUM
ftr-495	165	13	taxable	taxable	ADJ
ftr-495	165	14	years	year	NOUN
ftr-495	165	15	.	.	PUNCT
ftr-495	166	1	see	see	VERB
ftr-495	166	2	also	also	ADV
ftr-495	166	3	staff	staff	NOUN
ftr-495	166	4	of	of	ADP
ftr-495	166	5	joint	joint	ADJ
ftr-495	166	6	comm	comm	NOUN
ftr-495	166	7	.	.	PUNCT
ftr-495	167	1	on	on	ADP
ftr-495	167	2	taxation	taxation	NOUN
ftr-495	167	3	,	,	PUNCT
ftr-495	167	4	100th	100th	ADJ
ftr-495	167	5	cong	cong	NOUN
ftr-495	167	6	.	.	PUNCT
ftr-495	167	7	,	,	PUNCT
ftr-495	167	8	1st	1st	ADJ
ftr-495	167	9	sess	sess	NOUN
ftr-495	167	10	.	.	PUNCT
ftr-495	167	11	,	,	PUNCT
ftr-495	167	12	description	description	NOUN
ftr-495	167	13	of	of	ADP
ftr-495	167	14	proposals	proposal	NOUN
ftr-495	167	15	relating	relate	VERB
ftr-495	167	16	to	to	ADP
ftr-495	167	17	research	research	NOUN
ftr-495	167	18	and	and	CCONJ
ftr-495	167	19	development	development	NOUN
ftr-495	167	20	incentive	incentive	PROPN
ftr-495	167	21	act	act	NOUN
ftr-495	167	22	of	of	ADP
ftr-495	167	23	1987	1987	NUM
ftr-495	167	24	(	(	PUNCT
ftr-495	167	25	s.	s.	PROPN
ftr-495	167	26	58	58	NUM
ftr-495	167	27	)	)	PUNCT
ftr-495	167	28	and	and	CCONJ
ftr-495	167	29	allocation	allocation	NOUN
ftr-495	167	30	of	of	ADP
ftr-495	167	31	r&d	r&d	NOUN
ftr-495	167	32	expenses	expense	NOUN
ftr-495	167	33	to	to	ADP
ftr-495	167	34	u.s	u.s	PROPN
ftr-495	167	35	.	.	PROPN
ftr-495	167	36	and	and	CCONJ
ftr-495	167	37	foreign	foreign	ADJ
ftr-495	167	38	income	income	NOUN
ftr-495	167	39	(	(	PUNCT
ftr-495	167	40	s.	s.	PROPN
ftr-495	167	41	716	716	NUM
ftr-495	167	42	)	)	PUNCT
ftr-495	167	43	29	29	NUM
ftr-495	167	44	(	(	PUNCT
ftr-495	167	45	comm	comm	NOUN
ftr-495	167	46	.	.	PUNCT
ftr-495	168	1	print	print	NOUN
ftr-495	168	2	1987	1987	NUM
ftr-495	168	3	)	)	PUNCT
ftr-495	168	4	.	.	PUNCT
ftr-495	169	1	31	31	NUM
ftr-495	169	2	.	.	PUNCT
ftr-495	169	3	1987	1987	NUM
ftr-495	169	4	house	house	PROPN
ftr-495	169	5	report	report	NOUN
ftr-495	169	6	,	,	PUNCT
ftr-495	169	7	supra	supra	PROPN
ftr-495	169	8	note	note	PROPN
ftr-495	169	9	28	28	NUM
ftr-495	169	10	,	,	PUNCT
ftr-495	169	11	at	at	ADP
ftr-495	169	12	1573	1573	NUM
ftr-495	169	13	.	.	PUNCT
ftr-495	170	1	32	32	NUM
ftr-495	170	2	.	.	PUNCT
ftr-495	171	1	1987	1987	NUM
ftr-495	171	2	r&d	r&d	NOUN
ftr-495	171	3	hearing	hearing	NOUN
ftr-495	171	4	,	,	PUNCT
ftr-495	171	5	supra	supra	PROPN
ftr-495	171	6	note	note	PROPN
ftr-495	171	7	7	7	NUM
ftr-495	171	8	,	,	PUNCT
ftr-495	171	9	at	at	ADP
ftr-495	171	10	30	30	NUM
ftr-495	171	11	.	.	PUNCT
ftr-495	172	1	33	33	NUM
ftr-495	172	2	.	.	PUNCT
ftr-495	172	3	section	section	NOUN
ftr-495	172	4	126	126	NUM
ftr-495	172	5	of	of	ADP
ftr-495	172	6	the	the	DET
ftr-495	172	7	tax	tax	NOUN
ftr-495	172	8	reform	reform	NOUN
ftr-495	172	9	act	act	NOUN
ftr-495	172	10	of	of	ADP
ftr-495	172	11	1984	1984	NUM
ftr-495	172	12	,	,	PUNCT
ftr-495	172	13	pub	pub	NOUN
ftr-495	172	14	.	.	PUNCT
ftr-495	173	1	l.	l.	PROPN
ftr-495	173	2	no	no	INTJ
ftr-495	173	3	.	.	PROPN
ftr-495	174	1	98	98	NUM
ftr-495	174	2	-	-	SYM
ftr-495	174	3	369	369	NUM
ftr-495	174	4	,	,	PUNCT
ftr-495	174	5	98	98	NUM
ftr-495	174	6	stat	stat	NOUN
ftr-495	174	7	.	.	PUNCT
ftr-495	175	1	648	648	NUM
ftr-495	175	2	(	(	PUNCT
ftr-495	175	3	1984	1984	NUM
ftr-495	175	4	)	)	PUNCT
ftr-495	175	5	.	.	PUNCT
ftr-495	176	1	the	the	DET
ftr-495	176	2	extension	extension	NOUN
ftr-495	176	3	governed	govern	VERB
ftr-495	176	4	taxable	taxable	ADJ
ftr-495	176	5	years	year	NOUN
ftr-495	176	6	beginning	begin	VERB
ftr-495	176	7	after	after	ADP
ftr-495	176	8	august	august	PROPN
ftr-495	176	9	13	13	NUM
ftr-495	176	10	,	,	PUNCT
ftr-495	176	11	1983	1983	NUM
ftr-495	176	12	and	and	CCONJ
ftr-495	176	13	on	on	ADP
ftr-495	176	14	or	or	CCONJ
ftr-495	176	15	before	before	ADP
ftr-495	176	16	august	august	PROPN
ftr-495	176	17	1	1	NUM
ftr-495	176	18	,	,	PUNCT
ftr-495	176	19	1985	1985	NUM
ftr-495	176	20	.	.	PUNCT
ftr-495	177	1	34	34	NUM
ftr-495	177	2	.	.	PUNCT
ftr-495	178	1	the	the	DET
ftr-495	178	2	consolidated	consolidated	ADJ
ftr-495	178	3	omnibus	omnibus	NOUN
ftr-495	178	4	budget	budget	NOUN
ftr-495	178	5	reconciliation	reconciliation	NOUN
ftr-495	178	6	act	act	NOUN
ftr-495	178	7	of	of	ADP
ftr-495	178	8	1985	1985	NUM
ftr-495	178	9	,	,	PUNCT
ftr-495	178	10	pub	pub	NOUN
ftr-495	178	11	.	.	PUNCT
ftr-495	179	1	l.	l.	PROPN
ftr-495	179	2	no	no	INTJ
ftr-495	179	3	.	.	PROPN
ftr-495	180	1	99272	99272	NUM
ftr-495	180	2	,	,	PUNCT
ftr-495	180	3	100	100	NUM
ftr-495	180	4	stat	stat	NOUN
ftr-495	180	5	.	.	PUNCT
ftr-495	181	1	82	82	NUM
ftr-495	181	2	,	,	PUNCT
ftr-495	181	3	324	324	NUM
ftr-495	181	4	(	(	PUNCT
ftr-495	181	5	1985	1985	NUM
ftr-495	181	6	)	)	PUNCT
ftr-495	181	7	.	.	PUNCT
ftr-495	182	1	the	the	DET
ftr-495	182	2	extension	extension	NOUN
ftr-495	182	3	covered	cover	VERB
ftr-495	182	4	taxable	taxable	ADJ
ftr-495	182	5	years	year	NOUN
ftr-495	182	6	beginning	begin	VERB
ftr-495	182	7	after	after	ADP
ftr-495	182	8	august	august	PROPN
ftr-495	182	9	1	1	NUM
ftr-495	182	10	,	,	PUNCT
ftr-495	182	11	1985	1985	NUM
ftr-495	182	12	and	and	CCONJ
ftr-495	182	13	on	on	ADV
ftr-495	182	14	or	or	CCONJ
ftr-495	182	15	before	before	ADP
ftr-495	182	16	august	august	PROPN
ftr-495	182	17	1	1	NUM
ftr-495	182	18	,	,	PUNCT
ftr-495	182	19	1986	1986	NUM
ftr-495	182	20	.	.	PUNCT
ftr-495	183	1	[	[	X
ftr-495	183	2	vol	vol	NOUN
ftr-495	183	3	1:6	1:6	NUM
ftr-495	183	4	neutral	neutral	ADJ
ftr-495	183	5	intenzational	intenzational	ADJ
ftr-495	183	6	tar	tar	NOUN
ftr-495	183	7	rules	rule	NOUN
ftr-495	183	8	allocating	allocate	VERB
ftr-495	183	9	costs	cost	NOUN
ftr-495	183	10	of	of	ADP
ftr-495	183	11	1986	1986	NUM
ftr-495	183	12	.	.	PUNCT
ftr-495	184	1	the	the	DET
ftr-495	184	2	1986	1986	NUM
ftr-495	184	3	rules	rule	NOUN
ftr-495	184	4	,	,	PUNCT
ftr-495	184	5	effective	effective	ADJ
ftr-495	184	6	for	for	ADP
ftr-495	184	7	taxable	taxable	ADJ
ftr-495	184	8	years	year	NOUN
ftr-495	184	9	beginning	begin	VERB
ftr-495	184	10	after	after	ADP
ftr-495	184	11	august	august	PROPN
ftr-495	184	12	1	1	NUM
ftr-495	184	13	,	,	PUNCT
ftr-495	184	14	1986	1986	NUM
ftr-495	184	15	and	and	CCONJ
ftr-495	184	16	on	on	ADV
ftr-495	184	17	or	or	CCONJ
ftr-495	184	18	before	before	ADP
ftr-495	184	19	august	august	PROPN
ftr-495	184	20	1	1	NUM
ftr-495	184	21	,	,	PUNCT
ftr-495	184	22	1987	1987	NUM
ftr-495	184	23	,	,	PUNCT
ftr-495	184	24	retained	retain	VERB
ftr-495	184	25	the	the	DET
ftr-495	184	26	government	government	NOUN
ftr-495	184	27	requirements	requirement	NOUN
ftr-495	184	28	rule	rule	NOUN
ftr-495	184	29	of	of	ADP
ftr-495	184	30	the	the	DET
ftr-495	184	31	regulations	regulation	NOUN
ftr-495	184	32	,	,	PUNCT
ftr-495	184	33	but	but	CCONJ
ftr-495	184	34	made	make	VERB
ftr-495	184	35	three	three	NUM
ftr-495	184	36	modifications	modification	NOUN
ftr-495	184	37	to	to	ADP
ftr-495	184	38	other	other	ADJ
ftr-495	184	39	provisions	provision	NOUN
ftr-495	184	40	.	.	PUNCT
ftr-495	185	1	first	first	ADV
ftr-495	185	2	,	,	PUNCT
ftr-495	185	3	it	it	PRON
ftr-495	185	4	permitted	permit	VERB
ftr-495	185	5	allocation	allocation	NOUN
ftr-495	185	6	of	of	ADP
ftr-495	185	7	fifty	fifty	NUM
ftr-495	185	8	percent	percent	NOUN
ftr-495	185	9	of	of	ADP
ftr-495	185	10	u.s.-based	u.s.-based	ADJ
ftr-495	185	11	research	research	NOUN
ftr-495	185	12	expenses	expense	NOUN
ftr-495	185	13	to	to	ADP
ftr-495	185	14	u.s	u.s	PROPN
ftr-495	185	15	.	.	PROPN
ftr-495	185	16	source	source	NOUN
ftr-495	185	17	income	income	NOUN
ftr-495	185	18	.	.	PUNCT
ftr-495	186	1	second	second	ADJ
ftr-495	186	2	,	,	PUNCT
ftr-495	186	3	it	it	PRON
ftr-495	186	4	permitted	permit	VERB
ftr-495	186	5	use	use	NOUN
ftr-495	186	6	of	of	ADP
ftr-495	186	7	the	the	DET
ftr-495	186	8	fifty	fifty	NUM
ftr-495	186	9	percent	percent	NOUN
ftr-495	186	10	allocation	allocation	NOUN
ftr-495	186	11	rule	rule	NOUN
ftr-495	186	12	even	even	ADV
ftr-495	186	13	by	by	ADP
ftr-495	186	14	taxpayers	taxpayer	NOUN
ftr-495	186	15	electing	elect	VERB
ftr-495	186	16	the	the	DET
ftr-495	186	17	optional	optional	ADJ
ftr-495	186	18	gross	gross	ADJ
ftr-495	186	19	income	income	NOUN
ftr-495	186	20	method	method	NOUN
ftr-495	186	21	.	.	PUNCT
ftr-495	187	1	third	third	ADJ
ftr-495	187	2	,	,	PUNCT
ftr-495	187	3	it	it	PRON
ftr-495	187	4	suspended	suspend	VERB
ftr-495	187	5	the	the	DET
ftr-495	187	6	rule	rule	NOUN
ftr-495	187	7	requiring	require	VERB
ftr-495	187	8	users	user	NOUN
ftr-495	187	9	of	of	ADP
ftr-495	187	10	the	the	DET
ftr-495	187	11	optional	optional	ADJ
ftr-495	187	12	gross	gross	ADJ
ftr-495	187	13	income	income	NOUN
ftr-495	187	14	method	method	NOUN
ftr-495	187	15	to	to	PART
ftr-495	187	16	apportion	apportion	VERB
ftr-495	187	17	to	to	ADP
ftr-495	187	18	foreign	foreign	ADJ
ftr-495	187	19	source	source	NOUN
ftr-495	187	20	income	income	NOUN
ftr-495	187	21	at	at	ADV
ftr-495	187	22	least	least	ADV
ftr-495	187	23	fifty	fifty	NUM
ftr-495	187	24	percent	percent	NOUN
ftr-495	187	25	of	of	ADP
ftr-495	187	26	the	the	DET
ftr-495	187	27	amounts	amount	NOUN
ftr-495	187	28	apportioned	apportion	VERB
ftr-495	187	29	under	under	ADP
ftr-495	187	30	the	the	DET
ftr-495	187	31	sales	sale	NOUN
ftr-495	187	32	method	method	NOUN
ftr-495	187	33	.	.	PUNCT
ftr-495	187	34	'5	'5	PUNCT
ftr-495	188	1	in	in	ADP
ftr-495	188	2	1988	1988	NUM
ftr-495	188	3	,	,	PUNCT
ftr-495	188	4	congress	congress	PROPN
ftr-495	188	5	enacted	enact	VERB
ftr-495	188	6	new	new	ADJ
ftr-495	188	7	research	research	NOUN
ftr-495	188	8	expense	expense	NOUN
ftr-495	188	9	allocation	allocation	NOUN
ftr-495	188	10	rules	rule	NOUN
ftr-495	188	11	.	.	PUNCT
ftr-495	188	12	'	'	PUNCT
ftr-495	189	1	the	the	DET
ftr-495	189	2	new	new	ADJ
ftr-495	189	3	rules	rule	NOUN
ftr-495	189	4	retained	retain	VERB
ftr-495	189	5	the	the	DET
ftr-495	189	6	former	former	ADJ
ftr-495	189	7	government	government	NOUN
ftr-495	189	8	requirements	requirement	NOUN
ftr-495	189	9	rule	rule	NOUN
ftr-495	189	10	of	of	ADP
ftr-495	189	11	the	the	DET
ftr-495	189	12	regulations	regulation	NOUN
ftr-495	189	13	,	,	PUNCT
ftr-495	189	14	which	which	PRON
ftr-495	189	15	in	in	ADP
ftr-495	189	16	general	general	ADJ
ftr-495	189	17	required	require	VERB
ftr-495	189	18	allocation	allocation	NOUN
ftr-495	189	19	of	of	ADP
ftr-495	189	20	research	research	NOUN
ftr-495	189	21	expenses	expense	NOUN
ftr-495	189	22	to	to	ADP
ftr-495	189	23	the	the	DET
ftr-495	189	24	geographical	geographical	ADJ
ftr-495	189	25	location	location	NOUN
ftr-495	189	26	of	of	ADP
ftr-495	189	27	the	the	DET
ftr-495	189	28	political	political	ADJ
ftr-495	189	29	entity	entity	NOUN
ftr-495	189	30	imposing	impose	VERB
ftr-495	189	31	legal	legal	ADJ
ftr-495	189	32	requirements	requirement	NOUN
ftr-495	189	33	that	that	PRON
ftr-495	189	34	necessitate	necessitate	VERB
ftr-495	189	35	the	the	DET
ftr-495	189	36	conduct	conduct	NOUN
ftr-495	189	37	of	of	ADP
ftr-495	189	38	research.37	research.37	NOUN
ftr-495	189	39	for	for	ADP
ftr-495	189	40	all	all	DET
ftr-495	189	41	other	other	ADJ
ftr-495	189	42	research	research	NOUN
ftr-495	189	43	expenses	expense	NOUN
ftr-495	189	44	,	,	PUNCT
ftr-495	189	45	the	the	DET
ftr-495	189	46	rules	rule	NOUN
ftr-495	189	47	allocated	allocate	VERB
ftr-495	189	48	sixty	sixty	NUM
ftr-495	189	49	-	-	PUNCT
ftr-495	189	50	four	four	NUM
ftr-495	189	51	percent	percent	NOUN
ftr-495	189	52	of	of	ADP
ftr-495	189	53	expenditures	expenditure	NOUN
ftr-495	189	54	for	for	ADP
ftr-495	189	55	research	research	NOUN
ftr-495	189	56	conducted	conduct	VERB
ftr-495	189	57	in	in	ADP
ftr-495	189	58	the	the	DET
ftr-495	189	59	united	united	PROPN
ftr-495	189	60	states	states	PROPN
ftr-495	189	61	to	to	ADP
ftr-495	189	62	u.s	u.s	PROPN
ftr-495	189	63	.	.	PROPN
ftr-495	189	64	source	source	NOUN
ftr-495	189	65	income	income	NOUN
ftr-495	189	66	and	and	CCONJ
ftr-495	189	67	sixty	sixty	NUM
ftr-495	189	68	-	-	PUNCT
ftr-495	189	69	four	four	NUM
ftr-495	189	70	percent	percent	NOUN
ftr-495	189	71	of	of	ADP
ftr-495	189	72	expenditures	expenditure	NOUN
ftr-495	189	73	for	for	ADP
ftr-495	189	74	research	research	NOUN
ftr-495	189	75	conducted	conduct	VERB
ftr-495	189	76	outside	outside	ADP
ftr-495	189	77	the	the	DET
ftr-495	189	78	united	united	PROPN
ftr-495	189	79	states	states	PROPN
ftr-495	189	80	to	to	ADP
ftr-495	189	81	foreign	foreign	ADJ
ftr-495	189	82	source	source	NOUN
ftr-495	189	83	income.38	income.38	NOUN
ftr-495	189	84	the	the	DET
ftr-495	189	85	remainder	remainder	NOUN
ftr-495	189	86	was	be	AUX
ftr-495	189	87	apportioned	apportion	VERB
ftr-495	189	88	at	at	ADP
ftr-495	189	89	the	the	DET
ftr-495	189	90	taxpayer	taxpayer	NOUN
ftr-495	189	91	's	's	PART
ftr-495	189	92	election	election	NOUN
ftr-495	189	93	on	on	ADP
ftr-495	189	94	the	the	DET
ftr-495	189	95	basis	basis	NOUN
ftr-495	189	96	of	of	ADP
ftr-495	189	97	either	either	CCONJ
ftr-495	189	98	gross	gross	ADJ
ftr-495	189	99	sales	sale	NOUN
ftr-495	189	100	or	or	CCONJ
ftr-495	189	101	gross	gross	ADJ
ftr-495	189	102	income	income	NOUN
ftr-495	189	103	.	.	PUNCT
ftr-495	189	104	"	"	PUNCT
ftr-495	190	1	special	special	ADJ
ftr-495	190	2	provisions	provision	NOUN
ftr-495	190	3	governed	govern	VERB
ftr-495	190	4	expenditures	expenditure	NOUN
ftr-495	190	5	attributable	attributable	ADJ
ftr-495	190	6	to	to	ADP
ftr-495	190	7	activities	activity	NOUN
ftr-495	190	8	conducted	conduct	VERB
ftr-495	190	9	in	in	ADP
ftr-495	190	10	space	space	NOUN
ftr-495	190	11	and	and	CCONJ
ftr-495	190	12	activities	activity	NOUN
ftr-495	190	13	of	of	ADP
ftr-495	190	14	affiliated	affiliated	ADJ
ftr-495	190	15	groups.4	groups.4	PROPN
ftr-495	190	16	the	the	DET
ftr-495	190	17	rules	rule	NOUN
ftr-495	190	18	were	be	AUX
ftr-495	190	19	a	a	DET
ftr-495	190	20	stop	stop	VERB
ftr-495	190	21	-	-	PUNCT
ftr-495	190	22	gap	gap	NOUN
ftr-495	190	23	measure	measure	NOUN
ftr-495	190	24	that	that	PRON
ftr-495	190	25	applied	apply	VERB
ftr-495	190	26	for	for	ADP
ftr-495	190	27	only	only	ADV
ftr-495	190	28	four	four	NUM
ftr-495	190	29	months	month	NOUN
ftr-495	190	30	of	of	ADP
ftr-495	190	31	the	the	DET
ftr-495	190	32	taxable	taxable	ADJ
ftr-495	190	33	year	year	NOUN
ftr-495	190	34	beginning	begin	VERB
ftr-495	190	35	after	after	ADP
ftr-495	190	36	august	august	PROPN
ftr-495	190	37	1	1	NUM
ftr-495	190	38	,	,	PUNCT
ftr-495	190	39	1987.4	1987.4	NUM
ftr-495	190	40	the	the	DET
ftr-495	190	41	1977	1977	NUM
ftr-495	190	42	regulations	regulation	NOUN
ftr-495	190	43	applied	apply	VERB
ftr-495	190	44	to	to	ADP
ftr-495	190	45	the	the	DET
ftr-495	190	46	balance	balance	NOUN
ftr-495	190	47	of	of	ADP
ftr-495	190	48	the	the	DET
ftr-495	190	49	year	year	NOUN
ftr-495	190	50	.	.	PUNCT
ftr-495	191	1	in	in	ADP
ftr-495	191	2	1989	1989	NUM
ftr-495	191	3	,	,	PUNCT
ftr-495	191	4	congress	congress	PROPN
ftr-495	191	5	enacted	enact	VERB
ftr-495	191	6	code	code	NOUN
ftr-495	191	7	section	section	NOUN
ftr-495	191	8	864(f	864(f	PROPN
ftr-495	191	9	)	)	PUNCT
ftr-495	191	10	to	to	PART
ftr-495	191	11	deal	deal	VERB
ftr-495	191	12	with	with	ADP
ftr-495	191	13	the	the	DET
ftr-495	191	14	allocation	allocation	NOUN
ftr-495	191	15	question	question	NOUN
ftr-495	191	16	and	and	CCONJ
ftr-495	191	17	to	to	PART
ftr-495	191	18	eliminate	eliminate	VERB
ftr-495	191	19	the	the	DET
ftr-495	191	20	necessity	necessity	NOUN
ftr-495	191	21	for	for	ADP
ftr-495	191	22	periodic	periodic	ADJ
ftr-495	191	23	modifications	modification	NOUN
ftr-495	191	24	of	of	ADP
ftr-495	191	25	the	the	DET
ftr-495	191	26	1977	1977	NUM
ftr-495	191	27	regulations	regulation	NOUN
ftr-495	191	28	.	.	PUNCT
ftr-495	192	1	the	the	DET
ftr-495	192	2	provisions	provision	NOUN
ftr-495	192	3	contained	contain	VERB
ftr-495	192	4	in	in	ADP
ftr-495	192	5	the	the	DET
ftr-495	192	6	new	new	ADJ
ftr-495	192	7	code	code	NOUN
ftr-495	192	8	section	section	NOUN
ftr-495	192	9	were	be	AUX
ftr-495	192	10	identical	identical	ADJ
ftr-495	192	11	to	to	ADP
ftr-495	192	12	those	those	PRON
ftr-495	192	13	enacted	enact	VERB
ftr-495	192	14	in	in	ADP
ftr-495	192	15	1988	1988	NUM
ftr-495	192	16	.	.	PUNCT
ftr-495	193	1	the	the	DET
ftr-495	193	2	rules	rule	NOUN
ftr-495	193	3	adopted	adopt	VERB
ftr-495	193	4	were	be	AUX
ftr-495	193	5	not	not	PART
ftr-495	193	6	35	35	NUM
ftr-495	193	7	.	.	PUNCT
ftr-495	194	1	tax	tax	NOUN
ftr-495	194	2	reform	reform	PROPN
ftr-495	194	3	act	act	NOUN
ftr-495	194	4	of	of	ADP
ftr-495	194	5	1986	1986	NUM
ftr-495	194	6	,	,	PUNCT
ftr-495	194	7	pub	pub	NOUN
ftr-495	194	8	.	.	PUNCT
ftr-495	195	1	l.	l.	PROPN
ftr-495	195	2	no	no	INTJ
ftr-495	195	3	.	.	PROPN
ftr-495	196	1	99	99	NUM
ftr-495	196	2	-	-	SYM
ftr-495	196	3	514	514	NUM
ftr-495	196	4	,	,	PUNCT
ftr-495	196	5	§	§	PROPN
ftr-495	196	6	1216	1216	NUM
ftr-495	196	7	,	,	PUNCT
ftr-495	196	8	100	100	NUM
ftr-495	196	9	stat	stat	NOUN
ftr-495	196	10	.	.	PUNCT
ftr-495	197	1	2085	2085	NUM
ftr-495	197	2	.	.	PUNCT
ftr-495	198	1	2549	2549	NUM
ftr-495	198	2	(	(	PUNCT
ftr-495	198	3	1986	1986	NUM
ftr-495	198	4	)	)	PUNCT
ftr-495	198	5	;	;	PUNCT
ftr-495	198	6	joint	joint	ADJ
ftr-495	198	7	comm	comm	NOUN
ftr-495	198	8	.	.	PUNCT
ftr-495	199	1	on	on	ADP
ftr-495	199	2	taxation	taxation	NOUN
ftr-495	199	3	,	,	PUNCT
ftr-495	199	4	99th	99th	ADJ
ftr-495	199	5	cong	cong	NOUN
ftr-495	199	6	.	.	PROPN
ftr-495	199	7	,	,	PUNCT
ftr-495	199	8	2d	2d	NUM
ftr-495	199	9	sess	sess	NOUN
ftr-495	199	10	.	.	PUNCT
ftr-495	199	11	,	,	PUNCT
ftr-495	199	12	general	general	ADJ
ftr-495	199	13	explanation	explanation	NOUN
ftr-495	199	14	of	of	ADP
ftr-495	199	15	the	the	DET
ftr-495	199	16	tax	tax	NOUN
ftr-495	199	17	reform	reform	NOUN
ftr-495	199	18	act	act	NOUN
ftr-495	199	19	of	of	ADP
ftr-495	199	20	1986	1986	NUM
ftr-495	199	21	960	960	NUM
ftr-495	199	22	-	-	SYM
ftr-495	199	23	961	961	NUM
ftr-495	199	24	(	(	PUNCT
ftr-495	199	25	joint	joint	ADJ
ftr-495	199	26	comm	comm	NOUN
ftr-495	199	27	.	.	PUNCT
ftr-495	200	1	print	print	NOUN
ftr-495	200	2	1987	1987	NUM
ftr-495	200	3	)	)	PUNCT
ftr-495	200	4	.	.	PUNCT
ftr-495	201	1	36	36	NUM
ftr-495	201	2	.	.	PUNCT
ftr-495	202	1	technical	technical	ADJ
ftr-495	202	2	and	and	CCONJ
ftr-495	202	3	miscellaneous	miscellaneous	ADJ
ftr-495	202	4	revenue	revenue	NOUN
ftr-495	202	5	act	act	NOUN
ftr-495	202	6	of	of	ADP
ftr-495	202	7	1988	1988	NUM
ftr-495	202	8	,	,	PUNCT
ftr-495	202	9	pub	pub	NOUN
ftr-495	202	10	.	.	PUNCT
ftr-495	203	1	l.	l.	PROPN
ftr-495	203	2	no	no	INTJ
ftr-495	203	3	.	.	PROPN
ftr-495	204	1	100	100	NUM
ftr-495	204	2	-	-	SYM
ftr-495	204	3	647	647	NUM
ftr-495	204	4	,	,	PUNCT
ftr-495	204	5	§	§	PROPN
ftr-495	204	6	4009	4009	NUM
ftr-495	204	7	,	,	PUNCT
ftr-495	204	8	102	102	NUM
ftr-495	204	9	stat	stat	NOUN
ftr-495	204	10	.	.	PUNCT
ftr-495	205	1	3342	3342	NUM
ftr-495	205	2	,	,	PUNCT
ftr-495	205	3	3653	3653	NUM
ftr-495	205	4	(	(	PUNCT
ftr-495	205	5	1988	1988	NUM
ftr-495	205	6	)	)	PUNCT
ftr-495	205	7	.	.	PUNCT
ftr-495	206	1	congress	congress	PROPN
ftr-495	206	2	had	have	AUX
ftr-495	206	3	proposed	propose	VERB
ftr-495	206	4	research	research	NOUN
ftr-495	206	5	allocation	allocation	NOUN
ftr-495	206	6	rules	rule	NOUN
ftr-495	206	7	in	in	ADP
ftr-495	206	8	1987	1987	NUM
ftr-495	206	9	that	that	PRON
ftr-495	206	10	were	be	AUX
ftr-495	206	11	not	not	PART
ftr-495	206	12	enacted	enact	VERB
ftr-495	206	13	.	.	PUNCT
ftr-495	207	1	37	37	NUM
ftr-495	207	2	.	.	PUNCT
ftr-495	207	3	regs	regs	PROPN
ftr-495	207	4	.	.	PUNCT
ftr-495	208	1	§	§	PROPN
ftr-495	208	2	1.861	1.861	NUM
ftr-495	208	3	-	-	NUM
ftr-495	208	4	8(e)(3)(i)(b	8(e)(3)(i)(b	NUM
ftr-495	208	5	)	)	PUNCT
ftr-495	208	6	.	.	PUNCT
ftr-495	209	1	38	38	NUM
ftr-495	209	2	.	.	PUNCT
ftr-495	210	1	technical	technical	ADJ
ftr-495	210	2	and	and	CCONJ
ftr-495	210	3	miscellaneous	miscellaneous	ADJ
ftr-495	210	4	revenue	revenue	NOUN
ftr-495	210	5	act	act	NOUN
ftr-495	210	6	of	of	ADP
ftr-495	210	7	1988	1988	NUM
ftr-495	210	8	,	,	PUNCT
ftr-495	210	9	pub	pub	NOUN
ftr-495	210	10	.	.	PUNCT
ftr-495	211	1	l.	l.	PROPN
ftr-495	211	2	no	no	INTJ
ftr-495	211	3	.	.	PROPN
ftr-495	212	1	100	100	NUM
ftr-495	212	2	-	-	SYM
ftr-495	212	3	647	647	NUM
ftr-495	212	4	.	.	PUNCT
ftr-495	213	1	§	§	PROPN
ftr-495	213	2	4009(a)(2	4009(a)(2	NOUN
ftr-495	213	3	)	)	PUNCT
ftr-495	213	4	,	,	PUNCT
ftr-495	213	5	102	102	NUM
ftr-495	213	6	stat	stat	NOUN
ftr-495	213	7	.	.	PUNCT
ftr-495	213	8	3342	3342	NUM
ftr-495	213	9	,	,	PUNCT
ftr-495	213	10	3654	3654	NUM
ftr-495	213	11	(	(	PUNCT
ftr-495	213	12	1988	1988	NUM
ftr-495	213	13	)	)	PUNCT
ftr-495	213	14	.	.	PUNCT
ftr-495	214	1	39	39	NUM
ftr-495	214	2	.	.	PUNCT
ftr-495	215	1	i	i	PRON
ftr-495	215	2	d.	d.	PROPN
ftr-495	215	3	§	§	PROPN
ftr-495	215	4	4009(a)(3	4009(a)(3	NUM
ftr-495	215	5	)	)	PUNCT
ftr-495	215	6	(	(	PUNCT
ftr-495	215	7	requiring	require	VERB
ftr-495	215	8	taxpayer	taxpayer	NOUN
ftr-495	215	9	electing	elect	VERB
ftr-495	215	10	apportionment	apportionment	NOUN
ftr-495	215	11	on	on	ADP
ftr-495	215	12	the	the	DET
ftr-495	215	13	basis	basis	NOUN
ftr-495	215	14	of	of	ADP
ftr-495	215	15	gross	gross	ADJ
ftr-495	215	16	income	income	NOUN
ftr-495	215	17	to	to	PART
ftr-495	215	18	apportion	apportion	VERB
ftr-495	215	19	to	to	ADP
ftr-495	215	20	foreign	foreign	ADJ
ftr-495	215	21	source	source	NOUN
ftr-495	215	22	income	income	NOUN
ftr-495	215	23	at	at	ADV
ftr-495	215	24	least	least	ADV
ftr-495	215	25	30	30	NUM
ftr-495	215	26	%	%	NOUN
ftr-495	215	27	of	of	ADP
ftr-495	215	28	the	the	DET
ftr-495	215	29	amount	amount	NOUN
ftr-495	215	30	apportioned	apportion	VERB
ftr-495	215	31	to	to	ADP
ftr-495	215	32	foreign	foreign	ADJ
ftr-495	215	33	source	source	NOUN
ftr-495	215	34	income	income	NOUN
ftr-495	215	35	on	on	ADP
ftr-495	215	36	the	the	DET
ftr-495	215	37	basis	basis	NOUN
ftr-495	215	38	of	of	ADP
ftr-495	215	39	gross	gross	ADJ
ftr-495	215	40	sales	sale	NOUN
ftr-495	215	41	)	)	PUNCT
ftr-495	215	42	.	.	PUNCT
ftr-495	216	1	40	40	NUM
ftr-495	216	2	.	.	PUNCT
ftr-495	217	1	i	i	PRON
ftr-495	217	2	d.	d.	PROPN
ftr-495	217	3	§	§	PROPN
ftr-495	217	4	4009(c	4009(c	PROPN
ftr-495	217	5	)	)	PUNCT
ftr-495	217	6	,	,	PUNCT
ftr-495	217	7	(	(	PUNCT
ftr-495	217	8	d	d	NOUN
ftr-495	217	9	)	)	PUNCT
ftr-495	217	10	.	.	PUNCT
ftr-495	218	1	41	41	NUM
ftr-495	218	2	.	.	PUNCT
ftr-495	219	1	i	i	PRON
ftr-495	219	2	d.	d.	PROPN
ftr-495	219	3	§	§	PROPN
ftr-495	219	4	4009(e	4009(e	PROPN
ftr-495	219	5	)	)	PUNCT
ftr-495	219	6	.	.	PUNCT
ftr-495	220	1	the	the	DET
ftr-495	220	2	rules	rule	NOUN
ftr-495	220	3	applied	apply	VERB
ftr-495	220	4	only	only	ADV
ftr-495	220	5	to	to	ADP
ftr-495	220	6	a	a	DET
ftr-495	220	7	prorated	prorate	VERB
ftr-495	220	8	amount	amount	NOUN
ftr-495	220	9	of	of	ADP
ftr-495	220	10	research	research	NOUN
ftr-495	220	11	expenses	expense	NOUN
ftr-495	220	12	for	for	ADP
ftr-495	220	13	the	the	DET
ftr-495	220	14	year	year	NOUN
ftr-495	220	15	determined	determine	VERB
ftr-495	220	16	by	by	ADP
ftr-495	220	17	applying	apply	VERB
ftr-495	220	18	a	a	DET
ftr-495	220	19	fraction	fraction	NOUN
ftr-495	220	20	for	for	ADP
ftr-495	220	21	which	which	PRON
ftr-495	220	22	the	the	DET
ftr-495	220	23	numerator	numerator	NOUN
ftr-495	220	24	was	be	AUX
ftr-495	220	25	four	four	NUM
ftr-495	220	26	months	month	NOUN
ftr-495	220	27	and	and	CCONJ
ftr-495	220	28	the	the	DET
ftr-495	220	29	denominator	denominator	NOUN
ftr-495	220	30	was	be	AUX
ftr-495	220	31	the	the	DET
ftr-495	220	32	total	total	ADJ
ftr-495	220	33	number	number	NOUN
ftr-495	220	34	of	of	ADP
ftr-495	220	35	months	month	NOUN
ftr-495	220	36	for	for	ADP
ftr-495	220	37	the	the	DET
ftr-495	220	38	year	year	NOUN
ftr-495	220	39	.	.	PUNCT
ftr-495	221	1	19931	19931	NUM
ftr-495	221	2	florida	florida	PROPN
ftr-495	221	3	tax	tax	NOUN
ftr-495	221	4	review	review	NOUN
ftr-495	221	5	permanent	permanent	ADJ
ftr-495	221	6	,	,	PUNCT
ftr-495	221	7	however	however	ADV
ftr-495	221	8	,	,	PUNCT
ftr-495	221	9	as	as	SCONJ
ftr-495	221	10	they	they	PRON
ftr-495	221	11	were	be	AUX
ftr-495	221	12	effective	effective	ADJ
ftr-495	221	13	only	only	ADV
ftr-495	221	14	for	for	ADP
ftr-495	221	15	taxable	taxable	ADJ
ftr-495	221	16	years	year	NOUN
ftr-495	221	17	beginning	begin	VERB
ftr-495	221	18	after	after	ADP
ftr-495	221	19	august	august	PROPN
ftr-495	221	20	1	1	NUM
ftr-495	221	21	,	,	PUNCT
ftr-495	221	22	1989	1989	NUM
ftr-495	221	23	and	and	CCONJ
ftr-495	221	24	before	before	ADP
ftr-495	221	25	august	august	PROPN
ftr-495	221	26	2	2	NUM
ftr-495	221	27	,	,	PUNCT
ftr-495	221	28	1990.42	1990.42	NUM
ftr-495	221	29	they	they	PRON
ftr-495	221	30	did	do	AUX
ftr-495	221	31	not	not	PART
ftr-495	221	32	apply	apply	VERB
ftr-495	221	33	to	to	ADP
ftr-495	221	34	all	all	DET
ftr-495	221	35	taxpayers	taxpayer	NOUN
ftr-495	221	36	because	because	SCONJ
ftr-495	221	37	they	they	PRON
ftr-495	221	38	did	do	AUX
ftr-495	221	39	not	not	PART
ftr-495	221	40	affect	affect	VERB
ftr-495	221	41	the	the	DET
ftr-495	221	42	apportionment	apportionment	ADJ
ftr-495	221	43	method	method	NOUN
ftr-495	221	44	of	of	ADP
ftr-495	221	45	foreign	foreign	ADJ
ftr-495	221	46	taxpayers	taxpayer	NOUN
ftr-495	221	47	for	for	ADP
ftr-495	221	48	all	all	DET
ftr-495	221	49	purposes.43	purposes.43	NOUN
ftr-495	221	50	the	the	DET
ftr-495	221	51	rules	rule	NOUN
ftr-495	221	52	applied	apply	VERB
ftr-495	221	53	only	only	ADV
ftr-495	221	54	for	for	ADP
ftr-495	221	55	nine	nine	NUM
ftr-495	221	56	months	month	NOUN
ftr-495	221	57	of	of	ADP
ftr-495	221	58	the	the	DET
ftr-495	221	59	affected	affected	ADJ
ftr-495	221	60	taxable	taxable	ADJ
ftr-495	221	61	years	year	NOUN
ftr-495	221	62	.	.	PUNCT
ftr-495	222	1	44	44	NUM
ftr-495	222	2	congress	congress	PROPN
ftr-495	222	3	extended	extend	VERB
ftr-495	222	4	section	section	NOUN
ftr-495	222	5	864(f	864(f	PROPN
ftr-495	222	6	)	)	PUNCT
ftr-495	222	7	in	in	ADP
ftr-495	222	8	1990	1990	NUM
ftr-495	222	9	and	and	CCONJ
ftr-495	222	10	again	again	ADV
ftr-495	222	11	in	in	ADP
ftr-495	222	12	1991,4	1991,4	NUM
ftr-495	222	13	'	'	PUNCT
ftr-495	222	14	but	but	CCONJ
ftr-495	222	15	failed	fail	VERB
ftr-495	222	16	to	to	PART
ftr-495	222	17	extend	extend	VERB
ftr-495	222	18	the	the	DET
ftr-495	222	19	provision	provision	NOUN
ftr-495	222	20	in	in	ADP
ftr-495	222	21	1992	1992	NUM
ftr-495	222	22	.	.	PUNCT
ftr-495	223	1	consequently	consequently	ADV
ftr-495	223	2	,	,	PUNCT
ftr-495	223	3	those	those	DET
ftr-495	223	4	rules	rule	NOUN
ftr-495	223	5	expired	expire	VERB
ftr-495	223	6	on	on	ADP
ftr-495	223	7	june	june	PROPN
ftr-495	223	8	30	30	NUM
ftr-495	223	9	,	,	PUNCT
ftr-495	223	10	1992	1992	NUM
ftr-495	223	11	for	for	ADP
ftr-495	223	12	calendar	calendar	NOUN
ftr-495	223	13	year	year	NOUN
ftr-495	223	14	taxpayers.46	taxpayers.46	PROPN
ftr-495	223	15	commentators	commentator	NOUN
ftr-495	223	16	concluded	conclude	VERB
ftr-495	223	17	that	that	SCONJ
ftr-495	223	18	on	on	ADP
ftr-495	223	19	expiration	expiration	NOUN
ftr-495	223	20	of	of	ADP
ftr-495	223	21	section	section	NOUN
ftr-495	223	22	864(f	864(f	PROPN
ftr-495	223	23	)	)	PUNCT
ftr-495	223	24	the	the	DET
ftr-495	223	25	1977	1977	NUM
ftr-495	223	26	regulations	regulation	NOUN
ftr-495	223	27	regained	regain	VERB
ftr-495	223	28	control	control	NOUN
ftr-495	223	29	over	over	ADP
ftr-495	223	30	the	the	DET
ftr-495	223	31	allocation	allocation	NOUN
ftr-495	223	32	of	of	ADP
ftr-495	223	33	research	research	NOUN
ftr-495	223	34	deductions	deduction	NOUN
ftr-495	223	35	by	by	ADP
ftr-495	223	36	u.s	u.s	PROPN
ftr-495	223	37	.	.	PROPN
ftr-495	223	38	businesses.47	businesses.47	PROPN
ftr-495	223	39	in	in	ADP
ftr-495	223	40	july	july	PROPN
ftr-495	223	41	,	,	PUNCT
ftr-495	223	42	1992	1992	NUM
ftr-495	223	43	,	,	PUNCT
ftr-495	223	44	however	however	ADV
ftr-495	223	45	,	,	PUNCT
ftr-495	223	46	the	the	DET
ftr-495	223	47	service	service	NOUN
ftr-495	223	48	issued	issue	VERB
ftr-495	223	49	revenue	revenue	NOUN
ftr-495	223	50	procedure	procedure	NOUN
ftr-495	223	51	92	92	NUM
ftr-495	223	52	-	-	PUNCT
ftr-495	223	53	56,48	56,48	NUM
ftr-495	223	54	which	which	PRON
ftr-495	223	55	permitted	permit	VERB
ftr-495	223	56	u.s	u.s	PROPN
ftr-495	223	57	.	.	PROPN
ftr-495	223	58	taxpayers49	taxpayers49	NOUN
ftr-495	223	59	to	to	PART
ftr-495	223	60	elect	elect	VERB
ftr-495	223	61	to	to	PART
ftr-495	223	62	apply	apply	VERB
ftr-495	223	63	rules	rule	NOUN
ftr-495	223	64	substantially	substantially	ADV
ftr-495	223	65	similar	similar	ADJ
ftr-495	223	66	to	to	ADP
ftr-495	223	67	those	those	PRON
ftr-495	223	68	contained	contain	VERB
ftr-495	223	69	in	in	ADP
ftr-495	223	70	section	section	NOUN
ftr-495	223	71	864(f	864(f	PROPN
ftr-495	223	72	)	)	PUNCT
ftr-495	223	73	rules	rule	NOUN
ftr-495	223	74	for	for	ADP
ftr-495	223	75	eighteen	eighteen	NUM
ftr-495	223	76	months.50	months.50	NOUN
ftr-495	223	77	eventually	eventually	ADV
ftr-495	223	78	these	these	DET
ftr-495	223	79	42	42	NUM
ftr-495	223	80	.	.	PUNCT
ftr-495	224	1	irc	irc	PROPN
ftr-495	224	2	§	§	PROPN
ftr-495	224	3	864(f	864(f	PROPN
ftr-495	224	4	)	)	PUNCT
ftr-495	224	5	(	(	PUNCT
ftr-495	224	6	1989	1989	NUM
ftr-495	224	7	)	)	PUNCT
ftr-495	224	8	.	.	PUNCT
ftr-495	225	1	in	in	ADP
ftr-495	225	2	addition	addition	NOUN
ftr-495	225	3	,	,	PUNCT
ftr-495	225	4	the	the	DET
ftr-495	225	5	rules	rule	NOUN
ftr-495	225	6	applied	apply	VERB
ftr-495	225	7	only	only	ADV
ftr-495	225	8	to	to	ADP
ftr-495	225	9	the	the	DET
ftr-495	225	10	portion	portion	NOUN
ftr-495	225	11	of	of	ADP
ftr-495	225	12	research	research	NOUN
ftr-495	225	13	expenses	expense	NOUN
ftr-495	225	14	treated	treat	VERB
ftr-495	225	15	as	as	ADP
ftr-495	225	16	having	having	AUX
ftr-495	225	17	been	be	AUX
ftr-495	225	18	incurred	incur	VERB
ftr-495	225	19	in	in	ADP
ftr-495	225	20	the	the	DET
ftr-495	225	21	first	first	ADJ
ftr-495	225	22	nine	nine	NUM
ftr-495	225	23	months	month	NOUN
ftr-495	225	24	of	of	ADP
ftr-495	225	25	the	the	DET
ftr-495	225	26	year	year	NOUN
ftr-495	225	27	for	for	ADP
ftr-495	225	28	which	which	PRON
ftr-495	225	29	the	the	DET
ftr-495	225	30	rules	rule	NOUN
ftr-495	225	31	were	be	AUX
ftr-495	225	32	effective	effective	ADJ
ftr-495	225	33	.	.	PUNCT
ftr-495	226	1	i	i	PRON
ftr-495	226	2	d.	d.	PROPN
ftr-495	226	3	43	43	NUM
ftr-495	226	4	.	.	PUNCT
ftr-495	227	1	although	although	SCONJ
ftr-495	227	2	section	section	NOUN
ftr-495	227	3	4009	4009	NUM
ftr-495	227	4	of	of	ADP
ftr-495	227	5	the	the	DET
ftr-495	227	6	1988	1988	NUM
ftr-495	227	7	act	act	NOUN
ftr-495	227	8	and	and	CCONJ
ftr-495	227	9	section	section	NOUN
ftr-495	227	10	864(f	864(f	PROPN
ftr-495	227	11	)	)	PUNCT
ftr-495	227	12	are	be	AUX
ftr-495	227	13	identical	identical	ADJ
ftr-495	227	14	,	,	PUNCT
ftr-495	227	15	the	the	DET
ftr-495	227	16	1989	1989	NUM
ftr-495	227	17	house	house	NOUN
ftr-495	227	18	ways	way	NOUN
ftr-495	227	19	and	and	CCONJ
ftr-495	227	20	means	mean	VERB
ftr-495	227	21	committee	committee	NOUN
ftr-495	227	22	report	report	NOUN
ftr-495	227	23	states	state	VERB
ftr-495	227	24	that	that	SCONJ
ftr-495	227	25	the	the	DET
ftr-495	227	26	rules	rule	NOUN
ftr-495	227	27	do	do	AUX
ftr-495	227	28	not	not	PART
ftr-495	227	29	apply	apply	VERB
ftr-495	227	30	to	to	ADP
ftr-495	227	31	foreign	foreign	ADJ
ftr-495	227	32	taxpayers	taxpayer	NOUN
ftr-495	227	33	for	for	ADP
ftr-495	227	34	purposes	purpose	NOUN
ftr-495	227	35	of	of	ADP
ftr-495	227	36	computing	compute	VERB
ftr-495	227	37	taxable	taxable	ADJ
ftr-495	227	38	income	income	NOUN
ftr-495	227	39	effectively	effectively	ADV
ftr-495	227	40	connected	connect	VERB
ftr-495	227	41	with	with	ADP
ftr-495	227	42	conduct	conduct	NOUN
ftr-495	227	43	of	of	ADP
ftr-495	227	44	a	a	DET
ftr-495	227	45	u.s	u.s	PROPN
ftr-495	227	46	.	.	PROPN
ftr-495	227	47	trade	trade	NOUN
ftr-495	227	48	or	or	CCONJ
ftr-495	227	49	business	business	NOUN
ftr-495	227	50	.	.	PUNCT
ftr-495	228	1	because	because	SCONJ
ftr-495	228	2	section	section	NOUN
ftr-495	228	3	864(f	864(f	PROPN
ftr-495	228	4	)	)	PUNCT
ftr-495	228	5	did	do	AUX
ftr-495	228	6	not	not	PART
ftr-495	228	7	apply	apply	VERB
ftr-495	228	8	,	,	PUNCT
ftr-495	228	9	the	the	DET
ftr-495	228	10	1977	1977	NUM
ftr-495	228	11	regulations	regulation	NOUN
ftr-495	228	12	governed	govern	VERB
ftr-495	228	13	foreign	foreign	ADJ
ftr-495	228	14	taxpayers	taxpayer	NOUN
ftr-495	228	15	for	for	ADP
ftr-495	228	16	those	those	DET
ftr-495	228	17	purposes	purpose	NOUN
ftr-495	228	18	.	.	PUNCT
ftr-495	229	1	44	44	NUM
ftr-495	229	2	.	.	PUNCT
ftr-495	230	1	omnibus	omnibus	NOUN
ftr-495	230	2	reconciliation	reconciliation	NOUN
ftr-495	230	3	act	act	NOUN
ftr-495	230	4	of	of	ADP
ftr-495	230	5	1989	1989	NUM
ftr-495	230	6	,	,	PUNCT
ftr-495	230	7	pub	pub	NOUN
ftr-495	230	8	.	.	PUNCT
ftr-495	231	1	l.	l.	PROPN
ftr-495	231	2	no	no	INTJ
ftr-495	231	3	.	.	PROPN
ftr-495	232	1	101	101	NUM
ftr-495	232	2	-	-	SYM
ftr-495	232	3	239	239	NUM
ftr-495	232	4	,	,	PUNCT
ftr-495	232	5	§	§	PROPN
ftr-495	232	6	7111	7111	NUM
ftr-495	232	7	,	,	PUNCT
ftr-495	232	8	103	103	NUM
ftr-495	232	9	stat	stat	NOUN
ftr-495	232	10	.	.	PUNCT
ftr-495	233	1	2106	2106	NUM
ftr-495	233	2	,	,	PUNCT
ftr-495	233	3	2326	2326	NUM
ftr-495	233	4	(	(	PUNCT
ftr-495	233	5	codified	codify	VERB
ftr-495	233	6	as	as	SCONJ
ftr-495	233	7	amended	amend	VERB
ftr-495	233	8	at	at	ADP
ftr-495	233	9	26	26	NUM
ftr-495	233	10	u.s.c	u.s.c	ADJ
ftr-495	233	11	.	.	PUNCT
ftr-495	234	1	§	§	PROPN
ftr-495	234	2	864(f)(5	864(f)(5	NUM
ftr-495	234	3	)	)	PUNCT
ftr-495	234	4	(	(	PUNCT
ftr-495	234	5	1989	1989	NUM
ftr-495	234	6	)	)	PUNCT
ftr-495	234	7	)	)	PUNCT
ftr-495	234	8	.	.	PUNCT
ftr-495	235	1	45	45	NUM
ftr-495	235	2	.	.	PUNCT
ftr-495	236	1	omnibus	omnibus	ADJ
ftr-495	236	2	reconciliation	reconciliation	NOUN
ftr-495	236	3	act	act	NOUN
ftr-495	236	4	of	of	ADP
ftr-495	236	5	1990	1990	NUM
ftr-495	236	6	,	,	PUNCT
ftr-495	236	7	pub	pub	NOUN
ftr-495	236	8	.	.	PUNCT
ftr-495	237	1	l.	l.	PROPN
ftr-495	237	2	no	no	INTJ
ftr-495	237	3	.	.	PROPN
ftr-495	238	1	10	10	NUM
ftr-495	238	2	1	1	NUM
ftr-495	238	3	-	-	NUM
ftr-495	238	4	508	508	NUM
ftr-495	238	5	,	,	PUNCT
ftr-495	238	6	§	§	PROPN
ftr-495	238	7	11401(a	11401(a	NOUN
ftr-495	238	8	)	)	PUNCT
ftr-495	238	9	,	,	PUNCT
ftr-495	238	10	104	104	NUM
ftr-495	238	11	stat	stat	NOUN
ftr-495	238	12	.	.	PUNCT
ftr-495	239	1	1388	1388	NUM
ftr-495	239	2	-	-	SYM
ftr-495	239	3	472	472	NUM
ftr-495	239	4	;	;	PUNCT
ftr-495	239	5	tax	tax	NOUN
ftr-495	239	6	extension	extension	NOUN
ftr-495	239	7	act	act	NOUN
ftr-495	239	8	of	of	ADP
ftr-495	239	9	1991	1991	NUM
ftr-495	239	10	,	,	PUNCT
ftr-495	239	11	pub	pub	NOUN
ftr-495	239	12	.	.	PUNCT
ftr-495	240	1	l.	l.	PROPN
ftr-495	240	2	no	no	INTJ
ftr-495	240	3	.	.	PROPN
ftr-495	241	1	102	102	NUM
ftr-495	241	2	-	-	SYM
ftr-495	241	3	227	227	NUM
ftr-495	241	4	,	,	PUNCT
ftr-495	241	5	§	§	PROPN
ftr-495	241	6	101(a	101(a	PROPN
ftr-495	241	7	)	)	PUNCT
ftr-495	241	8	,	,	PUNCT
ftr-495	242	1	105	105	NUM
ftr-495	242	2	stat	stat	NOUN
ftr-495	242	3	.	.	PUNCT
ftr-495	242	4	1686	1686	NUM
ftr-495	242	5	.	.	PUNCT
ftr-495	243	1	46	46	NUM
ftr-495	243	2	.	.	PUNCT
ftr-495	244	1	§	§	PROPN
ftr-495	244	2	101(a	101(a	PROPN
ftr-495	244	3	)	)	PUNCT
ftr-495	244	4	,	,	PUNCT
ftr-495	244	5	105	105	NUM
ftr-495	244	6	stat	stat	NOUN
ftr-495	244	7	.	.	PUNCT
ftr-495	245	1	at	at	ADP
ftr-495	245	2	1686	1686	NUM
ftr-495	245	3	(	(	PUNCT
ftr-495	245	4	providing	provide	VERB
ftr-495	245	5	that	that	DET
ftr-495	245	6	section	section	NOUN
ftr-495	245	7	864(f	864(f	PROPN
ftr-495	245	8	)	)	PUNCT
ftr-495	245	9	is	be	AUX
ftr-495	245	10	effective	effective	ADJ
ftr-495	245	11	for	for	ADP
ftr-495	245	12	the	the	DET
ftr-495	245	13	first	first	ADJ
ftr-495	245	14	six	six	NUM
ftr-495	245	15	months	month	NOUN
ftr-495	245	16	of	of	ADP
ftr-495	245	17	the	the	DET
ftr-495	245	18	taxable	taxable	ADJ
ftr-495	245	19	year	year	NOUN
ftr-495	245	20	beginning	begin	VERB
ftr-495	245	21	after	after	ADP
ftr-495	245	22	august	august	PROPN
ftr-495	245	23	1	1	NUM
ftr-495	245	24	,	,	PUNCT
ftr-495	245	25	1991	1991	NUM
ftr-495	245	26	)	)	PUNCT
ftr-495	245	27	.	.	PUNCT
ftr-495	246	1	47	47	NUM
ftr-495	246	2	.	.	PUNCT
ftr-495	247	1	see	see	VERB
ftr-495	247	2	,	,	PUNCT
ftr-495	247	3	e.g.	e.g.	ADV
ftr-495	247	4	,	,	PUNCT
ftr-495	247	5	turro	turro	ADJ
ftr-495	247	6	,	,	PUNCT
ftr-495	247	7	infra	infra	NOUN
ftr-495	247	8	note	note	AUX
ftr-495	247	9	54	54	NUM
ftr-495	247	10	,	,	PUNCT
ftr-495	247	11	at	at	ADP
ftr-495	247	12	1140	1140	NUM
ftr-495	247	13	.	.	PUNCT
ftr-495	248	1	48	48	NUM
ftr-495	248	2	.	.	X
ftr-495	248	3	1992	1992	NUM
ftr-495	248	4	-	-	SYM
ftr-495	248	5	28	28	NUM
ftr-495	248	6	i.r.b	i.r.b	NOUN
ftr-495	248	7	.	.	PUNCT
ftr-495	249	1	7	7	NUM
ftr-495	249	2	.	.	NUM
ftr-495	249	3	49	49	NUM
ftr-495	249	4	.	.	PUNCT
ftr-495	250	1	as	as	ADP
ftr-495	250	2	section	section	NOUN
ftr-495	250	3	864(f	864(f	PROPN
ftr-495	250	4	)	)	PUNCT
ftr-495	250	5	applied	apply	VERB
ftr-495	250	6	only	only	ADV
ftr-495	250	7	to	to	ADP
ftr-495	250	8	u.s	u.s	PROPN
ftr-495	250	9	.	.	PROPN
ftr-495	250	10	taxpayers	taxpayer	NOUN
ftr-495	250	11	,	,	PUNCT
ftr-495	250	12	it	it	PRON
ftr-495	250	13	appears	appear	VERB
ftr-495	250	14	that	that	SCONJ
ftr-495	250	15	revenue	revenue	NOUN
ftr-495	250	16	procedure	procedure	NOUN
ftr-495	250	17	92	92	NUM
ftr-495	250	18	-	-	SYM
ftr-495	250	19	56	56	NUM
ftr-495	250	20	applies	apply	VERB
ftr-495	250	21	only	only	ADV
ftr-495	250	22	to	to	ADP
ftr-495	250	23	u.s	u.s	PROPN
ftr-495	250	24	.	.	PROPN
ftr-495	250	25	taxpayers	taxpayer	NOUN
ftr-495	250	26	.	.	PUNCT
ftr-495	251	1	50	50	NUM
ftr-495	251	2	.	.	PUNCT
ftr-495	252	1	the	the	DET
ftr-495	252	2	rules	rule	NOUN
ftr-495	252	3	are	be	AUX
ftr-495	252	4	effective	effective	ADJ
ftr-495	252	5	for	for	ADP
ftr-495	252	6	the	the	DET
ftr-495	252	7	last	last	ADJ
ftr-495	252	8	six	six	NUM
ftr-495	252	9	months	month	NOUN
ftr-495	252	10	of	of	ADP
ftr-495	252	11	a	a	DET
ftr-495	252	12	taxpayer	taxpayer	NOUN
ftr-495	252	13	's	's	PART
ftr-495	252	14	first	first	ADJ
ftr-495	252	15	taxable	taxable	ADJ
ftr-495	252	16	year	year	NOUN
ftr-495	252	17	beginning	begin	VERB
ftr-495	252	18	after	after	ADP
ftr-495	252	19	august	august	PROPN
ftr-495	252	20	1	1	NUM
ftr-495	252	21	,	,	PUNCT
ftr-495	252	22	1991	1991	NUM
ftr-495	252	23	,	,	PUNCT
ftr-495	252	24	and	and	CCONJ
ftr-495	252	25	for	for	ADP
ftr-495	252	26	the	the	DET
ftr-495	252	27	subsequent	subsequent	ADJ
ftr-495	252	28	taxable	taxable	ADJ
ftr-495	252	29	year	year	NOUN
ftr-495	252	30	.	.	PUNCT
ftr-495	253	1	1992	1992	NUM
ftr-495	253	2	-	-	SYM
ftr-495	253	3	28	28	NUM
ftr-495	253	4	i.r.b	i.r.b	NOUN
ftr-495	253	5	.	.	PUNCT
ftr-495	254	1	7	7	X
ftr-495	254	2	.	.	X
ftr-495	254	3	unlike	unlike	ADP
ftr-495	254	4	section	section	NOUN
ftr-495	254	5	864(0	864(0	NUM
ftr-495	254	6	)	)	PUNCT
ftr-495	254	7	,	,	PUNCT
ftr-495	254	8	apportionment	apportionment	NOUN
ftr-495	254	9	on	on	ADP
ftr-495	254	10	the	the	DET
ftr-495	254	11	basis	basis	NOUN
ftr-495	254	12	of	of	ADP
ftr-495	254	13	gross	gross	ADJ
ftr-495	254	14	sales	sale	NOUN
ftr-495	254	15	must	must	AUX
ftr-495	254	16	take	take	VERB
ftr-495	254	17	into	into	ADP
ftr-495	254	18	account	account	NOUN
ftr-495	254	19	sales	sale	NOUN
ftr-495	254	20	of	of	ADP
ftr-495	254	21	controlled	control	VERB
ftr-495	254	22	and	and	CCONJ
ftr-495	254	23	uncontrolled	uncontrolled	ADJ
ftr-495	254	24	parties	party	NOUN
ftr-495	254	25	as	as	SCONJ
ftr-495	254	26	required	require	VERB
ftr-495	254	27	in	in	ADP
ftr-495	254	28	regulations	regulation	NOUN
ftr-495	254	29	section	section	NOUN
ftr-495	254	30	1.861	1.861	NUM
ftr-495	254	31	-	-	SYM
ftr-495	254	32	8(e)(3)(ii)(c	8(e)(3)(ii)(c	NUM
ftr-495	254	33	)	)	PUNCT
ftr-495	254	34	,	,	PUNCT
ftr-495	254	35	(	(	PUNCT
ftr-495	254	36	d	d	NOUN
ftr-495	254	37	)	)	PUNCT
ftr-495	254	38	.	.	PUNCT
ftr-495	255	1	revenue	revenue	NOUN
ftr-495	255	2	procedure	procedure	NOUN
ftr-495	255	3	92	92	NUM
ftr-495	255	4	-	-	SYM
ftr-495	255	5	56	56	NUM
ftr-495	255	6	was	be	AUX
ftr-495	255	7	modified	modify	VERB
ftr-495	255	8	by	by	ADP
ftr-495	255	9	revenue	revenue	NOUN
ftr-495	255	10	procedure	procedure	NOUN
ftr-495	255	11	92	92	NUM
ftr-495	255	12	-	-	SYM
ftr-495	255	13	69	69	NUM
ftr-495	255	14	,	,	PUNCT
ftr-495	255	15	1992	1992	NUM
ftr-495	255	16	-	-	SYM
ftr-495	255	17	36	36	NUM
ftr-495	255	18	i.r.b	i.r.b	NOUN
ftr-495	255	19	.	.	PUNCT
ftr-495	255	20	18	18	NUM
ftr-495	255	21	which	which	PRON
ftr-495	255	22	provided	provide	VERB
ftr-495	255	23	guidance	guidance	NOUN
ftr-495	255	24	for	for	ADP
ftr-495	255	25	section	section	NOUN
ftr-495	255	26	936	936	NUM
ftr-495	255	27	corporations	corporation	NOUN
ftr-495	255	28	,	,	PUNCT
ftr-495	255	29	certain	certain	ADJ
ftr-495	255	30	corporations	corporation	NOUN
ftr-495	255	31	doing	do	VERB
ftr-495	255	32	business	business	NOUN
ftr-495	255	33	in	in	ADP
ftr-495	255	34	u.s	u.s	PROPN
ftr-495	255	35	.	.	PROPN
ftr-495	255	36	possessions	possession	NOUN
ftr-495	255	37	.	.	PUNCT
ftr-495	256	1	some	some	DET
ftr-495	256	2	commentators	commentator	NOUN
ftr-495	256	3	believe	believe	VERB
ftr-495	256	4	that	that	SCONJ
ftr-495	256	5	interim	interim	ADJ
ftr-495	256	6	guidance	guidance	NOUN
ftr-495	256	7	issued	issue	VERB
ftr-495	256	8	by	by	ADP
ftr-495	256	9	the	the	DET
ftr-495	256	10	treasury	treasury	PROPN
ftr-495	256	11	department	department	NOUN
ftr-495	256	12	may	may	AUX
ftr-495	256	13	be	be	AUX
ftr-495	256	14	invalid	invalid	ADJ
ftr-495	256	15	.	.	PUNCT
ftr-495	257	1	turro	turro	ADJ
ftr-495	257	2	,	,	PUNCT
ftr-495	257	3	infra	infra	NOUN
ftr-495	257	4	note	note	VERB
ftr-495	257	5	54	54	NUM
ftr-495	257	6	,	,	PUNCT
ftr-495	257	7	at	at	ADP
ftr-495	257	8	1141	1141	NUM
ftr-495	257	9	.	.	PUNCT
ftr-495	258	1	after	after	ADP
ftr-495	258	2	expiration	expiration	NOUN
ftr-495	258	3	of	of	ADP
ftr-495	258	4	section	section	NOUN
ftr-495	258	5	864	864	NUM
ftr-495	258	6	(	(	PUNCT
ftr-495	258	7	)	)	PUNCT
ftr-495	258	8	and	and	CCONJ
ftr-495	258	9	in	in	ADP
ftr-495	258	10	the	the	DET
ftr-495	258	11	absence	absence	NOUN
ftr-495	258	12	of	of	ADP
ftr-495	258	13	legislative	legislative	ADJ
ftr-495	258	14	or	or	CCONJ
ftr-495	258	15	administrative	administrative	ADJ
ftr-495	258	16	action	action	NOUN
ftr-495	258	17	,	,	PUNCT
ftr-495	258	18	regulations	regulation	NOUN
ftr-495	258	19	section	section	NOUN
ftr-495	258	20	1.861	1.861	NUM
ftr-495	258	21	-	-	PUNCT
ftr-495	258	22	8(e)(3	8(e)(3	NUM
ftr-495	258	23	)	)	PUNCT
ftr-495	258	24	regained	regain	VERB
ftr-495	258	25	effect	effect	NOUN
ftr-495	258	26	for	for	ADP
ftr-495	258	27	u.s	u.s	PROPN
ftr-495	258	28	.	.	PROPN
ftr-495	258	29	taxpayers	taxpayer	NOUN
ftr-495	258	30	.	.	PUNCT
ftr-495	259	1	it	it	PRON
ftr-495	259	2	has	have	AUX
ftr-495	259	3	also	also	ADV
ftr-495	259	4	been	be	AUX
ftr-495	259	5	asserted	assert	VERB
ftr-495	259	6	that	that	SCONJ
ftr-495	259	7	the	the	DET
ftr-495	259	8	treasury	treasury	PROPN
ftr-495	259	9	department	department	PROPN
ftr-495	259	10	has	have	VERB
ftr-495	259	11	the	the	DET
ftr-495	259	12	authority	authority	NOUN
ftr-495	259	13	to	to	PART
ftr-495	259	14	provide	provide	VERB
ftr-495	259	15	interim	interim	ADJ
ftr-495	259	16	guidance	guidance	NOUN
ftr-495	259	17	modifying	modify	VERB
ftr-495	259	18	the	the	DET
ftr-495	259	19	regulations	regulation	NOUN
ftr-495	259	20	.	.	PUNCT
ftr-495	260	1	see	see	VERB
ftr-495	260	2	john	john	PROPN
ftr-495	260	3	b.	b.	PROPN
ftr-495	260	4	jones	jones	PROPN
ftr-495	260	5	,	,	PUNCT
ftr-495	260	6	sr	sr	PROPN
ftr-495	260	7	.	.	PROPN
ftr-495	260	8	,	,	PUNCT
ftr-495	260	9	et	et	PROPN
ftr-495	260	10	al	al	PROPN
ftr-495	260	11	.	.	PROPN
ftr-495	260	12	,	,	PUNCT
ftr-495	260	13	ibm	ibm	PROPN
ftr-495	260	14	urges	urge	VERB
ftr-495	260	15	modification	modification	NOUN
ftr-495	260	16	of	of	ADP
ftr-495	260	17	r&d	r&d	NOUN
ftr-495	260	18	allocation	allocation	NOUN
ftr-495	260	19	regs	reg	NOUN
ftr-495	260	20	.	.	PUNCT
ftr-495	260	21	,	,	PUNCT
ftr-495	260	22	(	(	PUNCT
ftr-495	260	23	may	may	PROPN
ftr-495	260	24	6	6	NUM
ftr-495	260	25	,	,	PUNCT
ftr-495	260	26	1992	1992	NUM
ftr-495	260	27	)	)	PUNCT
ftr-495	260	28	(	(	PUNCT
ftr-495	260	29	lexis	lexis	X
ftr-495	260	30	,	,	PUNCT
ftr-495	260	31	fedtax	fedtax	NOUN
ftr-495	260	32	library	library	NOUN
ftr-495	260	33	,	,	PUNCT
ftr-495	260	34	tni	tni	NOUN
ftr-495	260	35	file	file	NOUN
ftr-495	260	36	,	,	PUNCT
ftr-495	260	37	elec	elec	PROPN
ftr-495	260	38	.	.	X
ftr-495	260	39	cite	cite	VERB
ftr-495	260	40	92	92	NUM
ftr-495	260	41	-	-	PUNCT
ftr-495	260	42	tni	tni	NOUN
ftr-495	260	43	19	19	NUM
ftr-495	260	44	-	-	SYM
ftr-495	260	45	24	24	NUM
ftr-495	260	46	,	,	PUNCT
ftr-495	260	47	at	at	ADP
ftr-495	260	48	19	19	NUM
ftr-495	260	49	)	)	PUNCT
ftr-495	260	50	;	;	PUNCT
ftr-495	260	51	edmund	edmund	PROPN
ftr-495	260	52	t.	t.	PROPN
ftr-495	260	53	pratt	pratt	PROPN
ftr-495	260	54	,	,	PUNCT
ftr-495	260	55	jr	jr	PROPN
ftr-495	260	56	.	.	PROPN
ftr-495	260	57	,	,	PUNCT
ftr-495	260	58	pfizer	pfizer	NOUN
ftr-495	260	59	seeks	seek	VERB
ftr-495	260	60	modification	modification	NOUN
ftr-495	260	61	of	of	ADP
ftr-495	260	62	r&d	r&d	NOUN
ftr-495	260	63	rules	rule	NOUN
ftr-495	260	64	,	,	PUNCT
ftr-495	260	65	(	(	PUNCT
ftr-495	260	66	apr	apr	NOUN
ftr-495	260	67	.	.	PROPN
ftr-495	260	68	29	29	NUM
ftr-495	260	69	,	,	PUNCT
ftr-495	260	70	1992	1992	NUM
ftr-495	260	71	)	)	PUNCT
ftr-495	260	72	(	(	PUNCT
ftr-495	260	73	lexis	lexis	X
ftr-495	260	74	,	,	PUNCT
ftr-495	260	75	fedtax	fedtax	NOUN
ftr-495	260	76	library	library	NOUN
ftr-495	260	77	,	,	PUNCT
ftr-495	260	78	tni	tni	NOUN
ftr-495	260	79	file	file	NOUN
ftr-495	260	80	,	,	PUNCT
ftr-495	260	81	elec	elec	PROPN
ftr-495	260	82	.	.	X
ftr-495	261	1	cite	cite	VERB
ftr-495	261	2	92tni	92tni	PROPN
ftr-495	261	3	18	18	NUM
ftr-495	261	4	-	-	SYM
ftr-495	261	5	36	36	NUM
ftr-495	261	6	,	,	PUNCT
ftr-495	261	7	at	at	ADP
ftr-495	261	8	9	9	NUM
ftr-495	261	9	(	(	PUNCT
ftr-495	261	10	suggesting	suggest	VERB
ftr-495	261	11	that	that	SCONJ
ftr-495	261	12	in	in	ADP
ftr-495	261	13	the	the	DET
ftr-495	261	14	absence	absence	NOUN
ftr-495	261	15	of	of	ADP
ftr-495	261	16	a	a	DET
ftr-495	261	17	contrary	contrary	ADJ
ftr-495	261	18	code	code	NOUN
ftr-495	261	19	provision	provision	NOUN
ftr-495	261	20	,	,	PUNCT
ftr-495	261	21	"	"	PUNCT
ftr-495	261	22	treasury	treasury	NOUN
ftr-495	261	23	has	have	VERB
ftr-495	261	24	[	[	X
ftr-495	261	25	vol	vol	NOUN
ftr-495	261	26	.	.	PUNCT
ftr-495	262	1	1:6	1:6	NUM
ftr-495	262	2	neutral	neutral	ADJ
ftr-495	262	3	international	international	ADJ
ftr-495	262	4	tar	tar	NOUN
ftr-495	262	5	rules	rule	NOUN
ftr-495	262	6	allocating	allocate	VERB
ftr-495	262	7	costs	cost	NOUN
ftr-495	262	8	rules	rule	NOUN
ftr-495	262	9	will	will	AUX
ftr-495	262	10	be	be	AUX
ftr-495	262	11	replaced	replace	VERB
ftr-495	262	12	by	by	ADP
ftr-495	262	13	permanent	permanent	ADJ
ftr-495	262	14	rules	rule	NOUN
ftr-495	262	15	promulgated	promulgate	VERB
ftr-495	262	16	by	by	ADP
ftr-495	262	17	the	the	DET
ftr-495	262	18	treasury	treasury	PROPN
ftr-495	262	19	department	department	PROPN
ftr-495	262	20	or	or	CCONJ
ftr-495	262	21	enacted	enact	VERB
ftr-495	262	22	by	by	ADP
ftr-495	262	23	congress	congress	PROPN
ftr-495	262	24	.	.	PUNCT
ftr-495	263	1	a	a	DET
ftr-495	263	2	recent	recent	ADJ
ftr-495	263	3	proposal	proposal	NOUN
ftr-495	263	4	by	by	ADP
ftr-495	263	5	the	the	DET
ftr-495	263	6	clinton	clinton	PROPN
ftr-495	263	7	administration	administration	NOUN
ftr-495	263	8	,	,	PUNCT
ftr-495	263	9	which	which	PRON
ftr-495	263	10	is	be	AUX
ftr-495	263	11	part	part	NOUN
ftr-495	263	12	of	of	ADP
ftr-495	263	13	the	the	DET
ftr-495	263	14	president	president	NOUN
ftr-495	263	15	's	's	PART
ftr-495	263	16	comprehensive	comprehensive	ADJ
ftr-495	263	17	economic	economic	ADJ
ftr-495	263	18	plan	plan	NOUN
ftr-495	263	19	,	,	PUNCT
ftr-495	263	20	offers	offer	VERB
ftr-495	263	21	two	two	NUM
ftr-495	263	22	permanent	permanent	ADJ
ftr-495	263	23	proposals	proposal	NOUN
ftr-495	263	24	that	that	PRON
ftr-495	263	25	affect	affect	VERB
ftr-495	263	26	research	research	NOUN
ftr-495	263	27	cost	cost	NOUN
ftr-495	263	28	allocation	allocation	NOUN
ftr-495	263	29	rules	rule	NOUN
ftr-495	263	30	.	.	PUNCT
ftr-495	264	1	first	first	ADV
ftr-495	264	2	,	,	PUNCT
ftr-495	264	3	all	all	DET
ftr-495	264	4	expenses	expense	NOUN
ftr-495	264	5	for	for	ADP
ftr-495	264	6	u.s.-based	u.s.-based	ADJ
ftr-495	264	7	research	research	NOUN
ftr-495	264	8	would	would	AUX
ftr-495	264	9	be	be	AUX
ftr-495	264	10	directly	directly	ADV
ftr-495	264	11	allocated	allocate	VERB
ftr-495	264	12	to	to	ADP
ftr-495	264	13	domestic	domestic	ADJ
ftr-495	264	14	source	source	NOUN
ftr-495	264	15	income	income	NOUN
ftr-495	264	16	,	,	PUNCT
ftr-495	264	17	'	'	PUNCT
ftr-495	264	18	and	and	CCONJ
ftr-495	264	19	all	all	DET
ftr-495	264	20	expenses	expense	NOUN
ftr-495	264	21	for	for	ADP
ftr-495	264	22	foreign	foreign	ADJ
ftr-495	264	23	-	-	PUNCT
ftr-495	264	24	based	base	VERB
ftr-495	264	25	research	research	NOUN
ftr-495	264	26	would	would	AUX
ftr-495	264	27	be	be	AUX
ftr-495	264	28	allocated	allocate	VERB
ftr-495	264	29	on	on	ADP
ftr-495	264	30	the	the	DET
ftr-495	264	31	basis	basis	NOUN
ftr-495	264	32	of	of	ADP
ftr-495	264	33	gross	gross	ADJ
ftr-495	264	34	sales	sale	NOUN
ftr-495	264	35	.	.	PUNCT
ftr-495	265	1	2	2	NUM
ftr-495	265	2	second	second	NOUN
ftr-495	265	3	,	,	PUNCT
ftr-495	265	4	the	the	DET
ftr-495	265	5	tax	tax	NOUN
ftr-495	265	6	credit	credit	NOUN
ftr-495	265	7	for	for	ADP
ftr-495	265	8	increases	increase	NOUN
ftr-495	265	9	in	in	ADP
ftr-495	265	10	qualified	qualified	ADJ
ftr-495	265	11	research	research	NOUN
ftr-495	265	12	expenditures	expenditure	NOUN
ftr-495	265	13	for	for	ADP
ftr-495	265	14	u.s.-based	u.s.-based	ADJ
ftr-495	265	15	activities	activity	NOUN
ftr-495	265	16	would	would	AUX
ftr-495	265	17	be	be	AUX
ftr-495	265	18	extended.53	extended.53	NOUN
ftr-495	265	19	the	the	DET
ftr-495	265	20	next	next	ADJ
ftr-495	265	21	section	section	NOUN
ftr-495	265	22	urges	urge	VERB
ftr-495	265	23	rejection	rejection	NOUN
ftr-495	265	24	of	of	ADP
ftr-495	265	25	the	the	DET
ftr-495	265	26	clinton	clinton	PROPN
ftr-495	265	27	proposal	proposal	NOUN
ftr-495	265	28	in	in	ADP
ftr-495	265	29	favor	favor	NOUN
ftr-495	265	30	of	of	ADP
ftr-495	265	31	a	a	DET
ftr-495	265	32	neutral	neutral	ADJ
ftr-495	265	33	rule	rule	NOUN
ftr-495	265	34	that	that	PRON
ftr-495	265	35	would	would	AUX
ftr-495	265	36	not	not	PART
ftr-495	265	37	accord	accord	VERB
ftr-495	265	38	a	a	DET
ftr-495	265	39	preference	preference	NOUN
ftr-495	265	40	to	to	ADP
ftr-495	265	41	u.s.-based	u.s.-based	ADJ
ftr-495	265	42	research	research	NOUN
ftr-495	265	43	.	.	PUNCT
ftr-495	266	1	iii	iii	X
ftr-495	266	2	.	.	PUNCT
ftr-495	266	3	u.s	u.s	PROPN
ftr-495	266	4	.	.	PROPN
ftr-495	266	5	tax	tax	NOUN
ftr-495	266	6	rules	rule	NOUN
ftr-495	266	7	should	should	AUX
ftr-495	266	8	not	not	PART
ftr-495	266	9	favor	favor	VERB
ftr-495	266	10	u.s.-based	u.s.-based	ADJ
ftr-495	266	11	research	research	NOUN
ftr-495	266	12	as	as	SCONJ
ftr-495	266	13	described	describe	VERB
ftr-495	266	14	above	above	ADV
ftr-495	266	15	,	,	PUNCT
ftr-495	266	16	in	in	ADP
ftr-495	266	17	recent	recent	ADJ
ftr-495	266	18	years	year	NOUN
ftr-495	266	19	,	,	PUNCT
ftr-495	266	20	foregoing	forego	VERB
ftr-495	266	21	appraisal	appraisal	NOUN
ftr-495	266	22	of	of	ADP
ftr-495	266	23	rational	rational	ADJ
ftr-495	266	24	tax	tax	NOUN
ftr-495	266	25	policy	policy	NOUN
ftr-495	266	26	,	,	PUNCT
ftr-495	266	27	congress	congress	PROPN
ftr-495	266	28	has	have	AUX
ftr-495	266	29	enacted	enact	VERB
ftr-495	266	30	a	a	DET
ftr-495	266	31	series	series	NOUN
ftr-495	266	32	of	of	ADP
ftr-495	266	33	temporary	temporary	ADJ
ftr-495	266	34	stop	stop	NOUN
ftr-495	266	35	-	-	PUNCT
ftr-495	266	36	gap	gap	NOUN
ftr-495	266	37	research	research	NOUN
ftr-495	266	38	cost	cost	NOUN
ftr-495	266	39	allocation	allocation	NOUN
ftr-495	266	40	measures	measure	NOUN
ftr-495	266	41	that	that	PRON
ftr-495	266	42	never	never	ADV
ftr-495	266	43	became	become	VERB
ftr-495	266	44	permanent	permanent	ADJ
ftr-495	266	45	.	.	PUNCT
ftr-495	267	1	the	the	DET
ftr-495	267	2	international	international	ADJ
ftr-495	267	3	tax	tax	NOUN
ftr-495	267	4	legal	legal	ADJ
ftr-495	267	5	community	community	NOUN
ftr-495	267	6	has	have	AUX
ftr-495	267	7	expressed	express	VERB
ftr-495	267	8	concern	concern	NOUN
ftr-495	267	9	about	about	ADP
ftr-495	267	10	the	the	DET
ftr-495	267	11	absence	absence	NOUN
ftr-495	267	12	of	of	ADP
ftr-495	267	13	rules	rule	NOUN
ftr-495	267	14	concerning	concern	VERB
ftr-495	267	15	the	the	DET
ftr-495	267	16	allocation	allocation	NOUN
ftr-495	267	17	of	of	ADP
ftr-495	267	18	research	research	NOUN
ftr-495	267	19	and	and	CCONJ
ftr-495	267	20	development	development	NOUN
ftr-495	267	21	expenses	expense	NOUN
ftr-495	267	22	.	.	PUNCT
ftr-495	267	23	"	"	PUNCT
ftr-495	268	1	this	this	DET
ftr-495	268	2	article	article	NOUN
ftr-495	268	3	addresses	address	VERB
ftr-495	268	4	this	this	DET
ftr-495	268	5	concern	concern	NOUN
ftr-495	268	6	by	by	ADP
ftr-495	268	7	proposing	propose	VERB
ftr-495	268	8	new	new	ADJ
ftr-495	268	9	permanent	permanent	ADJ
ftr-495	268	10	rules	rule	NOUN
ftr-495	268	11	that	that	PRON
ftr-495	268	12	would	would	AUX
ftr-495	268	13	eliminate	eliminate	VERB
ftr-495	268	14	the	the	DET
ftr-495	268	15	weaknesses	weakness	NOUN
ftr-495	268	16	of	of	ADP
ftr-495	268	17	the	the	DET
ftr-495	268	18	expired	expire	VERB
ftr-495	268	19	rules	rule	NOUN
ftr-495	268	20	.	.	PUNCT
ftr-495	269	1	in	in	ADP
ftr-495	269	2	general	general	ADJ
ftr-495	269	3	,	,	PUNCT
ftr-495	269	4	one	one	PRON
ftr-495	269	5	must	must	AUX
ftr-495	269	6	distinguish	distinguish	VERB
ftr-495	269	7	between	between	ADP
ftr-495	269	8	the	the	DET
ftr-495	269	9	rules	rule	NOUN
ftr-495	269	10	set	set	VERB
ftr-495	269	11	forth	forth	ADP
ftr-495	269	12	in	in	ADP
ftr-495	269	13	the	the	DET
ftr-495	269	14	regulations	regulation	NOUN
ftr-495	269	15	that	that	PRON
ftr-495	269	16	applied	apply	VERB
ftr-495	269	17	before	before	ADP
ftr-495	269	18	the	the	DET
ftr-495	269	19	effective	effective	ADJ
ftr-495	269	20	date	date	NOUN
ftr-495	269	21	of	of	ADP
ftr-495	269	22	section	section	NOUN
ftr-495	269	23	864(f	864(f	PROPN
ftr-495	269	24	)	)	PUNCT
ftr-495	269	25	,	,	PUNCT
ftr-495	269	26	the	the	DET
ftr-495	269	27	premoratorium	premoratorium	NOUN
ftr-495	269	28	regulations	regulation	NOUN
ftr-495	269	29	,	,	PUNCT
ftr-495	269	30	and	and	CCONJ
ftr-495	269	31	the	the	DET
ftr-495	269	32	rules	rule	NOUN
ftr-495	269	33	set	set	VERB
ftr-495	269	34	forth	forth	ADP
ftr-495	269	35	in	in	ADP
ftr-495	269	36	new	new	ADJ
ftr-495	269	37	code	code	NOUN
ftr-495	269	38	section	section	NOUN
ftr-495	269	39	864(f	864(f	PROPN
ftr-495	269	40	)	)	PUNCT
ftr-495	269	41	,	,	PUNCT
ftr-495	269	42	the	the	DET
ftr-495	269	43	post	post	ADJ
ftr-495	269	44	-	-	ADJ
ftr-495	269	45	moratorium	moratorium	ADJ
ftr-495	269	46	rules	rule	NOUN
ftr-495	269	47	.	.	PUNCT
ftr-495	270	1	the	the	DET
ftr-495	270	2	pre	pre	ADJ
ftr-495	270	3	-	-	ADJ
ftr-495	270	4	moratorium	moratorium	ADJ
ftr-495	270	5	regulations	regulation	NOUN
ftr-495	270	6	provided	provide	VERB
ftr-495	270	7	a	a	DET
ftr-495	270	8	complex	complex	ADJ
ftr-495	270	9	allocation	allocation	NOUN
ftr-495	270	10	and	and	CCONJ
ftr-495	270	11	apportionment	apportionment	ADJ
ftr-495	270	12	formula	formula	NOUN
ftr-495	270	13	to	to	PART
ftr-495	270	14	be	be	AUX
ftr-495	270	15	used	use	VERB
ftr-495	270	16	by	by	ADP
ftr-495	270	17	domestic	domestic	ADJ
ftr-495	270	18	and	and	CCONJ
ftr-495	270	19	the	the	DET
ftr-495	270	20	authority	authority	NOUN
ftr-495	270	21	to	to	PART
ftr-495	270	22	-	-	PUNCT
ftr-495	270	23	and	and	CCONJ
ftr-495	270	24	should-[modify	should-[modify	VERB
ftr-495	270	25	]	]	X
ftr-495	270	26	the	the	DET
ftr-495	270	27	regulation[s	regulation[	NOUN
ftr-495	270	28	]	]	PUNCT
ftr-495	270	29	.	.	PUNCT
ftr-495	270	30	"	"	PUNCT
ftr-495	270	31	)	)	PUNCT
ftr-495	270	32	.	.	PUNCT
ftr-495	271	1	51	51	NUM
ftr-495	271	2	.	.	PUNCT
ftr-495	272	1	summary	summary	NOUN
ftr-495	272	2	of	of	ADP
ftr-495	272	3	administration	administration	NOUN
ftr-495	272	4	's	's	PART
ftr-495	272	5	revenue	revenue	NOUN
ftr-495	272	6	proposals	proposal	NOUN
ftr-495	272	7	.	.	PUNCT
ftr-495	273	1	supra	supra	PROPN
ftr-495	273	2	note	note	PROPN
ftr-495	273	3	11	11	NUM
ftr-495	273	4	.	.	PUNCT
ftr-495	274	1	at	at	ADP
ftr-495	274	2	57	57	NUM
ftr-495	274	3	-	-	SYM
ftr-495	274	4	59	59	NUM
ftr-495	274	5	.	.	PUNCT
ftr-495	274	6	52	52	NUM
ftr-495	274	7	.	.	PUNCT
ftr-495	275	1	this	this	DET
ftr-495	275	2	part	part	NOUN
ftr-495	275	3	of	of	ADP
ftr-495	275	4	the	the	DET
ftr-495	275	5	proposal	proposal	NOUN
ftr-495	275	6	was	be	AUX
ftr-495	275	7	added	add	VERB
ftr-495	275	8	by	by	ADP
ftr-495	275	9	section	section	NOUN
ftr-495	275	10	2311	2311	NUM
ftr-495	275	11	(	(	PUNCT
ftr-495	275	12	a	a	NOUN
ftr-495	275	13	)	)	PUNCT
ftr-495	275	14	of	of	ADP
ftr-495	275	15	the	the	DET
ftr-495	275	16	revenue	revenue	NOUN
ftr-495	275	17	reconciliation	reconciliation	NOUN
ftr-495	275	18	bill	bill	NOUN
ftr-495	275	19	of	of	ADP
ftr-495	275	20	1993	1993	NUM
ftr-495	275	21	,	,	PUNCT
ftr-495	275	22	the	the	DET
ftr-495	275	23	administration	administration	NOUN
ftr-495	275	24	's	's	PART
ftr-495	275	25	proposal	proposal	NOUN
ftr-495	275	26	submitted	submit	VERB
ftr-495	275	27	to	to	ADP
ftr-495	275	28	congress	congress	PROPN
ftr-495	275	29	on	on	ADP
ftr-495	275	30	april	april	PROPN
ftr-495	275	31	30	30	NUM
ftr-495	275	32	.	.	PUNCT
ftr-495	276	1	1993	1993	NUM
ftr-495	276	2	.	.	PUNCT
ftr-495	277	1	section	section	NOUN
ftr-495	277	2	2311(b	2311(b	NUM
ftr-495	277	3	)	)	PUNCT
ftr-495	277	4	authorizes	authorize	VERB
ftr-495	277	5	regulations	regulation	NOUN
ftr-495	277	6	regarding	regard	VERB
ftr-495	277	7	the	the	DET
ftr-495	277	8	determination	determination	NOUN
ftr-495	277	9	of	of	ADP
ftr-495	277	10	whether	whether	SCONJ
ftr-495	277	11	activities	activity	NOUN
ftr-495	277	12	are	be	AUX
ftr-495	277	13	conducted	conduct	VERB
ftr-495	277	14	in	in	ADP
ftr-495	277	15	or	or	CCONJ
ftr-495	277	16	outside	outside	ADP
ftr-495	277	17	the	the	DET
ftr-495	277	18	united	united	PROPN
ftr-495	277	19	states	states	PROPN
ftr-495	277	20	and	and	CCONJ
ftr-495	277	21	the	the	DET
ftr-495	277	22	provision	provision	NOUN
ftr-495	277	23	of	of	ADP
ftr-495	277	24	adjustments	adjustment	NOUN
ftr-495	277	25	for	for	ADP
ftr-495	277	26	cost	cost	NOUN
ftr-495	277	27	-	-	PUNCT
ftr-495	277	28	sharing	share	VERB
ftr-495	277	29	arrangements	arrangement	NOUN
ftr-495	277	30	and	and	CCONJ
ftr-495	277	31	contract	contract	NOUN
ftr-495	277	32	research	research	NOUN
ftr-495	277	33	.	.	PUNCT
ftr-495	278	1	the	the	DET
ftr-495	278	2	rules	rule	NOUN
ftr-495	278	3	would	would	AUX
ftr-495	278	4	be	be	AUX
ftr-495	278	5	effective	effective	ADJ
ftr-495	278	6	for	for	ADP
ftr-495	278	7	taxable	taxable	ADJ
ftr-495	278	8	)	)	PUNCT
ftr-495	278	9	cars	car	NOUN
ftr-495	278	10	beginning	begin	VERB
ftr-495	278	11	after	after	ADP
ftr-495	278	12	december	december	PROPN
ftr-495	278	13	31	31	NUM
ftr-495	278	14	,	,	PUNCT
ftr-495	278	15	1993	1993	NUM
ftr-495	278	16	.	.	PUNCT
ftr-495	279	1	53	53	NUM
ftr-495	279	2	.	.	PUNCT
ftr-495	280	1	summary	summary	NOUN
ftr-495	280	2	of	of	ADP
ftr-495	280	3	administration	administration	NOUN
ftr-495	280	4	's	's	PART
ftr-495	280	5	revenue	revenue	NOUN
ftr-495	280	6	proposals	proposal	NOUN
ftr-495	280	7	.	.	PUNCT
ftr-495	281	1	supra	supra	PROPN
ftr-495	281	2	note	note	PROPN
ftr-495	281	3	11	11	NUM
ftr-495	281	4	.	.	PUNCT
ftr-495	282	1	at	at	ADP
ftr-495	282	2	9	9	NUM
ftr-495	282	3	-	-	SYM
ftr-495	282	4	10	10	NUM
ftr-495	282	5	.	.	PUNCT
ftr-495	283	1	a	a	DET
ftr-495	283	2	third	third	ADJ
ftr-495	283	3	proposal	proposal	NOUN
ftr-495	283	4	,	,	PUNCT
ftr-495	283	5	not	not	PART
ftr-495	283	6	directly	directly	ADV
ftr-495	283	7	relevant	relevant	ADJ
ftr-495	283	8	to	to	ADP
ftr-495	283	9	the	the	DET
ftr-495	283	10	issues	issue	NOUN
ftr-495	283	11	discussed	discuss	VERB
ftr-495	283	12	in	in	ADP
ftr-495	283	13	this	this	DET
ftr-495	283	14	article	article	NOUN
ftr-495	283	15	,	,	PUNCT
ftr-495	283	16	combines	combine	VERB
ftr-495	283	17	the	the	DET
ftr-495	283	18	research	research	NOUN
ftr-495	283	19	cost	cost	NOUN
ftr-495	283	20	allocation	allocation	NOUN
ftr-495	283	21	rules	rule	NOUN
ftr-495	283	22	with	with	ADP
ftr-495	283	23	a	a	DET
ftr-495	283	24	proposal	proposal	NOUN
ftr-495	283	25	to	to	PART
ftr-495	283	26	treat	treat	VERB
ftr-495	283	27	all	all	DET
ftr-495	283	28	foreign	foreign	ADJ
ftr-495	283	29	source	source	NOUN
ftr-495	283	30	royalty	royalty	NOUN
ftr-495	283	31	income	income	NOUN
ftr-495	283	32	as	as	ADP
ftr-495	283	33	passive	passive	ADJ
ftr-495	283	34	separate	separate	ADJ
ftr-495	283	35	limitation	limitation	NOUN
ftr-495	283	36	income	income	NOUN
ftr-495	283	37	in	in	ADP
ftr-495	283	38	order	order	NOUN
ftr-495	283	39	to	to	PART
ftr-495	283	40	reduce	reduce	VERB
ftr-495	283	41	a	a	DET
ftr-495	283	42	preference	preference	NOUN
ftr-495	283	43	for	for	ADP
ftr-495	283	44	licensing	license	VERB
ftr-495	283	45	intangible	intangible	ADJ
ftr-495	283	46	property	property	NOUN
ftr-495	283	47	to	to	ADP
ftr-495	283	48	foreign	foreign	ADJ
ftr-495	283	49	persons	person	NOUN
ftr-495	283	50	for	for	ADP
ftr-495	283	51	use	use	NOUN
ftr-495	283	52	abroad	abroad	ADV
ftr-495	283	53	.	.	PUNCT
ftr-495	284	1	see	see	VERB
ftr-495	284	2	infra	infra	NOUN
ftr-495	284	3	text	text	NOUN
ftr-495	284	4	accompanying	accompany	VERB
ftr-495	284	5	notes	note	NOUN
ftr-495	284	6	87	87	NUM
ftr-495	284	7	-	-	SYM
ftr-495	284	8	89	89	NUM
ftr-495	284	9	.	.	PUNCT
ftr-495	285	1	objections	objection	NOUN
ftr-495	285	2	to	to	ADP
ftr-495	285	3	the	the	DET
ftr-495	285	4	royalty	royalty	NOUN
ftr-495	285	5	income	income	NOUN
ftr-495	285	6	proposal	proposal	NOUN
ftr-495	285	7	apparently	apparently	ADV
ftr-495	285	8	led	lead	VERB
ftr-495	285	9	to	to	ADP
ftr-495	285	10	its	its	PRON
ftr-495	285	11	rejection	rejection	NOUN
ftr-495	285	12	by	by	ADP
ftr-495	285	13	the	the	DET
ftr-495	285	14	ways	way	NOUN
ftr-495	285	15	and	and	CCONJ
ftr-495	285	16	means	mean	VERB
ftr-495	285	17	committee	committee	NOUN
ftr-495	285	18	.	.	PUNCT
ftr-495	286	1	see	see	VERB
ftr-495	286	2	comparison	comparison	NOUN
ftr-495	286	3	,	,	PUNCT
ftr-495	286	4	supra	supra	PROPN
ftr-495	286	5	note	note	PROPN
ftr-495	286	6	11	11	NUM
ftr-495	286	7	,	,	PUNCT
ftr-495	286	8	at	at	ADP
ftr-495	286	9	995	995	NUM
ftr-495	286	10	;	;	PUNCT
ftr-495	286	11	covington	covington	PROPN
ftr-495	286	12	&	&	CCONJ
ftr-495	286	13	burling	burling	PROPN
ftr-495	286	14	.	.	PUNCT
ftr-495	287	1	foreign	foreign	ADJ
ftr-495	287	2	royalty	royalty	NOUN
ftr-495	287	3	income	income	NOUN
ftr-495	287	4	:	:	PUNCT
ftr-495	287	5	response	response	NOUN
ftr-495	287	6	to	to	ADP
ftr-495	287	7	treasury	treasury	PROPN
ftr-495	287	8	briefing	briefing	NOUN
ftr-495	287	9	paper	paper	NOUN
ftr-495	287	10	,	,	PUNCT
ftr-495	287	11	59	59	NUM
ftr-495	287	12	tax	tax	NOUN
ftr-495	287	13	notes	note	NOUN
ftr-495	287	14	829	829	NUM
ftr-495	287	15	(	(	PUNCT
ftr-495	287	16	may	may	PROPN
ftr-495	287	17	10	10	NUM
ftr-495	287	18	.	.	PUNCT
ftr-495	287	19	1993	1993	NUM
ftr-495	287	20	)	)	PUNCT
ftr-495	287	21	.	.	PUNCT
ftr-495	288	1	54	54	NUM
ftr-495	288	2	.	.	X
ftr-495	289	1	see	see	VERB
ftr-495	289	2	,	,	PUNCT
ftr-495	289	3	e.g.	e.g.	ADV
ftr-495	289	4	,	,	PUNCT
ftr-495	289	5	john	john	PROPN
ftr-495	289	6	turro	turro	PROPN
ftr-495	289	7	,	,	PUNCT
ftr-495	289	8	the	the	DET
ftr-495	289	9	u.s	u.s	PROPN
ftr-495	289	10	.	.	PROPN
ftr-495	289	11	r&d	r&d	NOUN
ftr-495	289	12	allocation	allocation	NOUN
ftr-495	289	13	deal	deal	NOUN
ftr-495	289	14	:	:	PUNCT
ftr-495	289	15	is	be	AUX
ftr-495	289	16	this	this	PRON
ftr-495	289	17	any	any	DET
ftr-495	289	18	way	way	NOUN
ftr-495	289	19	to	to	PART
ftr-495	289	20	run	run	VERB
ftr-495	289	21	a	a	DET
ftr-495	289	22	country	country	NOUN
ftr-495	289	23	?	?	PUNCT
ftr-495	289	24	,	,	PUNCT
ftr-495	289	25	5	5	NUM
ftr-495	289	26	tax	tax	NOUN
ftr-495	289	27	notes	note	NOUN
ftr-495	289	28	int'l	int'l	ADP
ftr-495	289	29	1139	1139	NUM
ftr-495	289	30	(	(	PUNCT
ftr-495	289	31	nov	nov	PROPN
ftr-495	289	32	.	.	PROPN
ftr-495	289	33	30	30	NUM
ftr-495	289	34	.	.	NOUN
ftr-495	289	35	1992	1992	NUM
ftr-495	289	36	)	)	PUNCT
ftr-495	289	37	.	.	PUNCT
ftr-495	290	1	19931	19931	NUM
ftr-495	290	2	florida	florida	PROPN
ftr-495	290	3	tax	tax	NOUN
ftr-495	290	4	review	review	NOUN
ftr-495	290	5	foreign	foreign	ADJ
ftr-495	290	6	multinational	multinational	ADJ
ftr-495	290	7	businesses	business	NOUN
ftr-495	290	8	.	.	PUNCT
ftr-495	291	1	a	a	DET
ftr-495	291	2	fixed	fix	VERB
ftr-495	291	3	portion	portion	NOUN
ftr-495	291	4	(	(	PUNCT
ftr-495	291	5	thirty	thirty	NUM
ftr-495	291	6	percent	percent	NOUN
ftr-495	291	7	)	)	PUNCT
ftr-495	291	8	of	of	ADP
ftr-495	291	9	research	research	NOUN
ftr-495	291	10	and	and	CCONJ
ftr-495	291	11	development	development	NOUN
ftr-495	291	12	costs	cost	NOUN
ftr-495	291	13	was	be	AUX
ftr-495	291	14	apportioned	apportion	VERB
ftr-495	291	15	to	to	PART
ftr-495	291	16	income	income	VERB
ftr-495	291	17	derived	derive	VERB
ftr-495	291	18	from	from	ADP
ftr-495	291	19	the	the	DET
ftr-495	291	20	location	location	NOUN
ftr-495	291	21	of	of	ADP
ftr-495	291	22	research	research	NOUN
ftr-495	291	23	activities	activity	NOUN
ftr-495	291	24	.	.	PUNCT
ftr-495	292	1	under	under	ADP
ftr-495	292	2	the	the	DET
ftr-495	292	3	post	post	ADJ
ftr-495	292	4	-	-	ADJ
ftr-495	292	5	moratorium	moratorium	ADJ
ftr-495	292	6	rules	rule	NOUN
ftr-495	292	7	of	of	ADP
ftr-495	292	8	section	section	NOUN
ftr-495	292	9	864(f	864(f	PROPN
ftr-495	292	10	)	)	PUNCT
ftr-495	292	11	,	,	PUNCT
ftr-495	292	12	sixty	sixty	NUM
ftr-495	292	13	-	-	PUNCT
ftr-495	292	14	four	four	NUM
ftr-495	292	15	percent	percent	NOUN
ftr-495	292	16	of	of	ADP
ftr-495	292	17	research	research	NOUN
ftr-495	292	18	costs	cost	NOUN
ftr-495	292	19	was	be	AUX
ftr-495	292	20	allocated	allocate	VERB
ftr-495	292	21	to	to	ADP
ftr-495	292	22	income	income	NOUN
ftr-495	292	23	derived	derive	VERB
ftr-495	292	24	from	from	ADP
ftr-495	292	25	the	the	DET
ftr-495	292	26	location	location	NOUN
ftr-495	292	27	of	of	ADP
ftr-495	292	28	research	research	NOUN
ftr-495	292	29	activities	activity	NOUN
ftr-495	292	30	.	.	PUNCT
ftr-495	293	1	:	:	PUNCT
ftr-495	293	2	the	the	DET
ftr-495	293	3	post	post	ADJ
ftr-495	293	4	-	-	ADJ
ftr-495	293	5	moratorium	moratorium	ADJ
ftr-495	293	6	rules	rule	NOUN
ftr-495	293	7	were	be	AUX
ftr-495	293	8	arbitrary	arbitrary	ADJ
ftr-495	293	9	and	and	CCONJ
ftr-495	293	10	inconsistent	inconsistent	ADJ
ftr-495	293	11	.	.	PUNCT
ftr-495	294	1	they	they	PRON
ftr-495	294	2	were	be	AUX
ftr-495	294	3	primarily	primarily	ADV
ftr-495	294	4	based	base	VERB
ftr-495	294	5	upon	upon	SCONJ
ftr-495	294	6	a	a	DET
ftr-495	294	7	factor	factor	NOUN
ftr-495	294	8	,	,	PUNCT
ftr-495	294	9	location	location	NOUN
ftr-495	294	10	of	of	ADP
ftr-495	294	11	research	research	NOUN
ftr-495	294	12	activities	activity	NOUN
ftr-495	294	13	,	,	PUNCT
ftr-495	294	14	that	that	PRON
ftr-495	294	15	bears	bear	VERB
ftr-495	294	16	no	no	DET
ftr-495	294	17	apparent	apparent	ADJ
ftr-495	294	18	relationship	relationship	NOUN
ftr-495	294	19	to	to	ADP
ftr-495	294	20	the	the	DET
ftr-495	294	21	benefits	benefit	NOUN
ftr-495	294	22	and	and	CCONJ
ftr-495	294	23	burdens	burden	NOUN
ftr-495	294	24	of	of	ADP
ftr-495	294	25	research	research	NOUN
ftr-495	294	26	on	on	ADP
ftr-495	294	27	business	business	NOUN
ftr-495	294	28	.	.	PUNCT
ftr-495	295	1	furthermore	furthermore	ADV
ftr-495	295	2	,	,	PUNCT
ftr-495	295	3	they	they	PRON
ftr-495	295	4	did	do	AUX
ftr-495	295	5	not	not	PART
ftr-495	295	6	apply	apply	VERB
ftr-495	295	7	to	to	ADP
ftr-495	295	8	foreign	foreign	ADJ
ftr-495	295	9	businesses	business	NOUN
ftr-495	295	10	with	with	ADP
ftr-495	295	11	operations	operation	NOUN
ftr-495	295	12	similar	similar	ADJ
ftr-495	295	13	to	to	ADP
ftr-495	295	14	those	those	PRON
ftr-495	295	15	of	of	ADP
ftr-495	295	16	domestic	domestic	ADJ
ftr-495	295	17	companies	company	NOUN
ftr-495	295	18	.	.	PUNCT
ftr-495	296	1	the	the	DET
ftr-495	296	2	pre	pre	ADJ
ftr-495	296	3	-	-	ADJ
ftr-495	296	4	moratorium	moratorium	ADJ
ftr-495	296	5	rules	rule	NOUN
ftr-495	296	6	were	be	AUX
ftr-495	296	7	complex	complex	ADJ
ftr-495	296	8	and	and	CCONJ
ftr-495	296	9	also	also	ADV
ftr-495	296	10	applied	apply	VERB
ftr-495	296	11	an	an	DET
ftr-495	296	12	arbitrary	arbitrary	ADJ
ftr-495	296	13	allocation	allocation	NOUN
ftr-495	296	14	formula	formula	NOUN
ftr-495	296	15	based	base	VERB
ftr-495	296	16	,	,	PUNCT
ftr-495	296	17	in	in	ADP
ftr-495	296	18	part	part	NOUN
ftr-495	296	19	,	,	PUNCT
ftr-495	296	20	upon	upon	SCONJ
ftr-495	296	21	the	the	DET
ftr-495	296	22	location	location	NOUN
ftr-495	296	23	of	of	ADP
ftr-495	296	24	research	research	NOUN
ftr-495	296	25	activities	activity	NOUN
ftr-495	296	26	.	.	PUNCT
ftr-495	297	1	both	both	DET
ftr-495	297	2	sets	set	NOUN
ftr-495	297	3	of	of	ADP
ftr-495	297	4	rules	rule	NOUN
ftr-495	297	5	were	be	AUX
ftr-495	297	6	inadequate	inadequate	ADJ
ftr-495	297	7	because	because	SCONJ
ftr-495	297	8	they	they	PRON
ftr-495	297	9	were	be	AUX
ftr-495	297	10	founded	found	VERB
ftr-495	297	11	upon	upon	SCONJ
ftr-495	297	12	chauvinistic	chauvinistic	ADJ
ftr-495	297	13	goals	goal	NOUN
ftr-495	297	14	and	and	CCONJ
ftr-495	297	15	lack	lack	NOUN
ftr-495	297	16	of	of	ADP
ftr-495	297	17	familiarity	familiarity	NOUN
ftr-495	297	18	with	with	ADP
ftr-495	297	19	modem	modem	NOUN
ftr-495	297	20	operations	operation	NOUN
ftr-495	297	21	of	of	ADP
ftr-495	297	22	international	international	ADJ
ftr-495	297	23	businesses	business	NOUN
ftr-495	297	24	.	.	PUNCT
ftr-495	298	1	research	research	NOUN
ftr-495	298	2	and	and	CCONJ
ftr-495	298	3	development	development	NOUN
ftr-495	298	4	is	be	AUX
ftr-495	298	5	a	a	DET
ftr-495	298	6	valuable	valuable	ADJ
ftr-495	298	7	business	business	NOUN
ftr-495	298	8	activity.5	activity.5	PROPN
ftr-495	298	9	6	6	NUM
ftr-495	298	10	government	government	NOUN
ftr-495	298	11	action	action	NOUN
ftr-495	298	12	to	to	PART
ftr-495	298	13	encourage	encourage	VERB
ftr-495	298	14	that	that	SCONJ
ftr-495	298	15	activity	activity	NOUN
ftr-495	298	16	-	-	PUNCT
ftr-495	298	17	by	by	ADP
ftr-495	298	18	direct	direct	ADJ
ftr-495	298	19	subsidy	subsidy	NOUN
ftr-495	298	20	of	of	ADP
ftr-495	298	21	research	research	NOUN
ftr-495	298	22	ventures	venture	NOUN
ftr-495	298	23	-	-	PUNCT
ftr-495	298	24	is	be	AUX
ftr-495	298	25	appropriate	appropriate	ADJ
ftr-495	298	26	and	and	CCONJ
ftr-495	298	27	increasingly	increasingly	ADV
ftr-495	298	28	necessary	necessary	ADJ
ftr-495	298	29	in	in	ADP
ftr-495	298	30	the	the	DET
ftr-495	298	31	competitive	competitive	ADJ
ftr-495	298	32	international	international	ADJ
ftr-495	298	33	business	business	NOUN
ftr-495	298	34	arena	arena	NOUN
ftr-495	298	35	.	.	PUNCT
ftr-495	299	1	favorable	favorable	ADJ
ftr-495	299	2	tax	tax	NOUN
ftr-495	299	3	rules	rule	NOUN
ftr-495	299	4	allocating	allocate	VERB
ftr-495	299	5	research	research	NOUN
ftr-495	299	6	costs	cost	NOUN
ftr-495	299	7	also	also	ADV
ftr-495	299	8	may	may	AUX
ftr-495	299	9	influence	influence	VERB
ftr-495	299	10	research	research	NOUN
ftr-495	299	11	strategies	strategy	NOUN
ftr-495	299	12	for	for	ADP
ftr-495	299	13	multinational	multinational	ADJ
ftr-495	299	14	businesses	business	NOUN
ftr-495	299	15	.	.	PUNCT
ftr-495	300	1	the	the	DET
ftr-495	300	2	enactment	enactment	NOUN
ftr-495	300	3	of	of	ADP
ftr-495	300	4	such	such	ADJ
ftr-495	300	5	rules	rule	NOUN
ftr-495	300	6	,	,	PUNCT
ftr-495	300	7	however	however	ADV
ftr-495	300	8	,	,	PUNCT
ftr-495	300	9	is	be	AUX
ftr-495	300	10	not	not	PART
ftr-495	300	11	a	a	DET
ftr-495	300	12	valid	valid	ADJ
ftr-495	300	13	means	mean	NOUN
ftr-495	300	14	of	of	ADP
ftr-495	300	15	stimulating	stimulate	VERB
ftr-495	300	16	research	research	NOUN
ftr-495	300	17	and	and	CCONJ
ftr-495	300	18	development	development	NOUN
ftr-495	300	19	.	.	PUNCT
ftr-495	301	1	7	7	NUM
ftr-495	302	1	the	the	DET
ftr-495	302	2	development	development	NOUN
ftr-495	302	3	of	of	ADP
ftr-495	302	4	sound	sound	ADJ
ftr-495	302	5	tax	tax	NOUN
ftr-495	302	6	policy	policy	NOUN
ftr-495	302	7	is	be	AUX
ftr-495	302	8	informed	inform	VERB
ftr-495	302	9	by	by	ADP
ftr-495	302	10	three	three	NUM
ftr-495	302	11	important	important	ADJ
ftr-495	302	12	goals	goal	NOUN
ftr-495	302	13	-	-	PUNCT
ftr-495	302	14	maximization	maximization	NOUN
ftr-495	302	15	of	of	ADP
ftr-495	302	16	revenue	revenue	NOUN
ftr-495	302	17	,	,	PUNCT
ftr-495	302	18	fairness	fairness	NOUN
ftr-495	302	19	and	and	CCONJ
ftr-495	302	20	efficiency.58	efficiency.58	VERB
ftr-495	302	21	these	these	DET
ftr-495	302	22	goals	goal	NOUN
ftr-495	302	23	have	have	AUX
ftr-495	302	24	been	be	AUX
ftr-495	302	25	neglected	neglect	VERB
ftr-495	302	26	by	by	ADP
ftr-495	302	27	congress	congress	PROPN
ftr-495	302	28	and	and	CCONJ
ftr-495	302	29	the	the	DET
ftr-495	302	30	executive	executive	ADJ
ftr-495	302	31	branch	branch	NOUN
ftr-495	302	32	in	in	ADP
ftr-495	302	33	the	the	DET
ftr-495	302	34	formulation	formulation	NOUN
ftr-495	302	35	of	of	ADP
ftr-495	302	36	research	research	NOUN
ftr-495	302	37	and	and	CCONJ
ftr-495	302	38	development	development	NOUN
ftr-495	302	39	tax	tax	NOUN
ftr-495	302	40	rules	rule	NOUN
ftr-495	302	41	.	.	PUNCT
ftr-495	303	1	these	these	DET
ftr-495	303	2	goals	goal	NOUN
ftr-495	303	3	are	be	AUX
ftr-495	303	4	not	not	PART
ftr-495	303	5	and	and	CCONJ
ftr-495	303	6	can	can	AUX
ftr-495	303	7	not	not	PART
ftr-495	303	8	be	be	AUX
ftr-495	303	9	served	serve	VERB
ftr-495	303	10	by	by	ADP
ftr-495	303	11	tax	tax	NOUN
ftr-495	303	12	rules	rule	NOUN
ftr-495	303	13	that	that	PRON
ftr-495	303	14	encourage	encourage	VERB
ftr-495	303	15	u.s.-based	u.s.-based	ADJ
ftr-495	303	16	research	research	NOUN
ftr-495	303	17	.	.	PUNCT
ftr-495	304	1	this	this	DET
ftr-495	304	2	article	article	NOUN
ftr-495	304	3	advocates	advocate	VERB
ftr-495	304	4	adoption	adoption	NOUN
ftr-495	304	5	of	of	ADP
ftr-495	304	6	neutral	neutral	ADJ
ftr-495	304	7	research	research	NOUN
ftr-495	304	8	expense	expense	NOUN
ftr-495	304	9	allocation	allocation	NOUN
ftr-495	304	10	rules	rule	NOUN
ftr-495	304	11	that	that	PRON
ftr-495	304	12	address	address	VERB
ftr-495	304	13	these	these	DET
ftr-495	304	14	three	three	NUM
ftr-495	304	15	goals	goal	NOUN
ftr-495	304	16	.	.	PUNCT
ftr-495	305	1	the	the	DET
ftr-495	305	2	expired	expire	VERB
ftr-495	305	3	rules	rule	NOUN
ftr-495	305	4	described	describe	VERB
ftr-495	305	5	above	above	ADP
ftr-495	305	6	failed	fail	VERB
ftr-495	305	7	because	because	SCONJ
ftr-495	305	8	they	they	PRON
ftr-495	305	9	resulted	result	VERB
ftr-495	305	10	in	in	ADP
ftr-495	305	11	an	an	DET
ftr-495	305	12	unnecessary	unnecessary	ADJ
ftr-495	305	13	loss	loss	NOUN
ftr-495	305	14	of	of	ADP
ftr-495	305	15	u.s	u.s	PROPN
ftr-495	305	16	.	.	PROPN
ftr-495	305	17	revenue	revenue	NOUN
ftr-495	305	18	,	,	PUNCT
ftr-495	305	19	treated	treat	VERB
ftr-495	305	20	foreign	foreign	ADJ
ftr-495	305	21	and	and	CCONJ
ftr-495	305	22	domestic	domestic	ADJ
ftr-495	305	23	taxpayers	taxpayer	NOUN
ftr-495	305	24	differently	differently	ADV
ftr-495	305	25	,	,	PUNCT
ftr-495	305	26	did	do	AUX
ftr-495	305	27	not	not	PART
ftr-495	305	28	respond	respond	VERB
ftr-495	305	29	to	to	ADP
ftr-495	305	30	the	the	DET
ftr-495	305	31	needs	need	NOUN
ftr-495	305	32	of	of	ADP
ftr-495	305	33	multinational	multinational	ADJ
ftr-495	305	34	businesses	business	NOUN
ftr-495	305	35	and	and	CCONJ
ftr-495	305	36	ignored	ignore	VERB
ftr-495	305	37	recent	recent	ADJ
ftr-495	305	38	trends	trend	NOUN
ftr-495	305	39	in	in	ADP
ftr-495	305	40	the	the	DET
ftr-495	305	41	global	global	ADJ
ftr-495	305	42	marketplace	marketplace	NOUN
ftr-495	305	43	.	.	PUNCT
ftr-495	306	1	the	the	DET
ftr-495	306	2	expired	expired	ADJ
ftr-495	306	3	rules	rule	NOUN
ftr-495	306	4	allocated	allocate	VERB
ftr-495	306	5	a	a	DET
ftr-495	306	6	fixed	fix	VERB
ftr-495	306	7	portion	portion	NOUN
ftr-495	306	8	of	of	ADP
ftr-495	306	9	costs	cost	NOUN
ftr-495	306	10	to	to	ADP
ftr-495	306	11	domestic	domestic	ADJ
ftr-495	306	12	source	source	NOUN
ftr-495	306	13	income	income	NOUN
ftr-495	306	14	on	on	ADP
ftr-495	306	15	the	the	DET
ftr-495	306	16	basis	basis	NOUN
ftr-495	306	17	of	of	ADP
ftr-495	306	18	location	location	NOUN
ftr-495	306	19	of	of	ADP
ftr-495	306	20	research	research	NOUN
ftr-495	306	21	activities	activity	NOUN
ftr-495	306	22	.	.	PUNCT
ftr-495	307	1	as	as	SCONJ
ftr-495	307	2	noted	note	VERB
ftr-495	307	3	above	above	ADP
ftr-495	307	4	,	,	PUNCT
ftr-495	307	5	allocation	allocation	NOUN
ftr-495	307	6	of	of	ADP
ftr-495	307	7	costs	cost	NOUN
ftr-495	307	8	to	to	ADP
ftr-495	307	9	domestic	domestic	ADJ
ftr-495	307	10	source	source	NOUN
ftr-495	307	11	income	income	NOUN
ftr-495	307	12	reduces	reduce	VERB
ftr-495	307	13	domestic	domestic	ADJ
ftr-495	307	14	taxable	taxable	ADJ
ftr-495	307	15	55	55	NUM
ftr-495	307	16	,	,	PUNCT
ftr-495	307	17	a	a	DET
ftr-495	307	18	1982	1982	NUM
ftr-495	307	19	study	study	NOUN
ftr-495	307	20	prepared	prepare	VERB
ftr-495	307	21	for	for	ADP
ftr-495	307	22	the	the	DET
ftr-495	307	23	commerce	commerce	PROPN
ftr-495	307	24	department	department	PROPN
ftr-495	307	25	found	find	VERB
ftr-495	307	26	that	that	SCONJ
ftr-495	307	27	the	the	DET
ftr-495	307	28	most	most	ADV
ftr-495	307	29	reliable	reliable	ADJ
ftr-495	307	30	apportionment	apportionment	ADJ
ftr-495	307	31	figure	figure	NOUN
ftr-495	307	32	would	would	AUX
ftr-495	307	33	be	be	AUX
ftr-495	307	34	56	56	NUM
ftr-495	307	35	%	%	NOUN
ftr-495	307	36	.	.	PUNCT
ftr-495	308	1	the	the	DET
ftr-495	308	2	64	64	NUM
ftr-495	308	3	%	%	NOUN
ftr-495	308	4	rule	rule	NOUN
ftr-495	308	5	adopted	adopt	VERB
ftr-495	308	6	in	in	ADP
ftr-495	308	7	section	section	NOUN
ftr-495	308	8	864(0	864(0	NUM
ftr-495	308	9	)	)	PUNCT
ftr-495	308	10	approximates	approximate	VERB
ftr-495	308	11	that	that	DET
ftr-495	308	12	figure	figure	NOUN
ftr-495	308	13	.	.	PUNCT
ftr-495	309	1	see	see	VERB
ftr-495	309	2	jones	jones	PROPN
ftr-495	309	3	,	,	PUNCT
ftr-495	309	4	supra	supra	PROPN
ftr-495	309	5	note	note	VERB
ftr-495	309	6	50	50	NUM
ftr-495	309	7	,	,	PUNCT
ftr-495	309	8	at	at	ADP
ftr-495	309	9	15	15	NUM
ftr-495	309	10	(	(	PUNCT
ftr-495	309	11	discussing	discuss	VERB
ftr-495	309	12	a.	a.	NOUN
ftr-495	309	13	benvignati	benvignati	NOUN
ftr-495	309	14	,	,	PUNCT
ftr-495	309	15	impact	impact	NOUN
ftr-495	309	16	of	of	ADP
ftr-495	309	17	american	american	ADJ
ftr-495	309	18	tax	tax	NOUN
ftr-495	309	19	policy	policy	NOUN
ftr-495	309	20	on	on	ADP
ftr-495	309	21	the	the	DET
ftr-495	309	22	level	level	NOUN
ftr-495	309	23	and	and	CCONJ
ftr-495	309	24	location	location	NOUN
ftr-495	309	25	of	of	ADP
ftr-495	309	26	industrial	industrial	ADJ
ftr-495	309	27	research	research	NOUN
ftr-495	309	28	and	and	CCONJ
ftr-495	309	29	development	development	NOUN
ftr-495	309	30	3	3	NUM
ftr-495	309	31	(	(	PUNCT
ftr-495	309	32	mar	mar	PROPN
ftr-495	309	33	.	.	PROPN
ftr-495	309	34	,	,	PUNCT
ftr-495	309	35	1982	1982	NUM
ftr-495	309	36	)	)	PUNCT
ftr-495	309	37	)	)	PUNCT
ftr-495	309	38	.	.	PUNCT
ftr-495	310	1	56	56	NUM
ftr-495	310	2	.	.	PUNCT
ftr-495	310	3	hufbauer	hufbauer	PROPN
ftr-495	310	4	,	,	PUNCT
ftr-495	310	5	supra	supra	PROPN
ftr-495	310	6	note	note	NOUN
ftr-495	310	7	4	4	NUM
ftr-495	310	8	,	,	PUNCT
ftr-495	310	9	at	at	ADP
ftr-495	310	10	9	9	NUM
ftr-495	310	11	.	.	NOUN
ftr-495	310	12	57	57	NUM
ftr-495	310	13	.	.	PUNCT
ftr-495	311	1	not	not	PART
ftr-495	311	2	all	all	DET
ftr-495	311	3	tax	tax	NOUN
ftr-495	311	4	subsidies	subsidy	NOUN
ftr-495	311	5	are	be	AUX
ftr-495	311	6	objectionable	objectionable	ADJ
ftr-495	311	7	.	.	PUNCT
ftr-495	312	1	however	however	ADV
ftr-495	312	2	,	,	PUNCT
ftr-495	312	3	the	the	DET
ftr-495	312	4	subsidy	subsidy	NOUN
ftr-495	312	5	provided	provide	VERB
ftr-495	312	6	by	by	ADP
ftr-495	312	7	the	the	DET
ftr-495	312	8	research	research	NOUN
ftr-495	312	9	allocation	allocation	NOUN
ftr-495	312	10	rules	rule	NOUN
ftr-495	312	11	is	be	AUX
ftr-495	312	12	misguided	misguided	ADJ
ftr-495	312	13	because	because	SCONJ
ftr-495	312	14	,	,	PUNCT
ftr-495	312	15	as	as	SCONJ
ftr-495	312	16	is	be	AUX
ftr-495	312	17	discussed	discuss	VERB
ftr-495	312	18	in	in	ADP
ftr-495	312	19	part	part	NOUN
ftr-495	312	20	iv	iv	ADP
ftr-495	312	21	below	below	ADV
ftr-495	312	22	,	,	PUNCT
ftr-495	312	23	it	it	PRON
ftr-495	312	24	does	do	AUX
ftr-495	312	25	not	not	PART
ftr-495	312	26	achieve	achieve	VERB
ftr-495	312	27	its	its	PRON
ftr-495	312	28	stated	stated	ADJ
ftr-495	312	29	goal	goal	NOUN
ftr-495	312	30	.	.	PUNCT
ftr-495	313	1	58	58	NUM
ftr-495	313	2	.	.	PUNCT
ftr-495	314	1	j.	j.	PROPN
ftr-495	314	2	stiglitz	stiglitz	PROPN
ftr-495	314	3	,	,	PUNCT
ftr-495	314	4	economics	economic	NOUN
ftr-495	314	5	of	of	ADP
ftr-495	314	6	the	the	DET
ftr-495	314	7	public	public	ADJ
ftr-495	314	8	sector	sector	NOUN
ftr-495	314	9	390	390	NUM
ftr-495	314	10	(	(	PUNCT
ftr-495	314	11	2d	2d	NUM
ftr-495	314	12	ed	ed	NOUN
ftr-495	314	13	.	.	PROPN
ftr-495	314	14	1988	1988	NUM
ftr-495	314	15	)	)	PUNCT
ftr-495	314	16	.	.	PUNCT
ftr-495	315	1	[	[	X
ftr-495	315	2	vol	vol	NOUN
ftr-495	315	3	1:6	1:6	NUM
ftr-495	315	4	neutral	neutral	ADJ
ftr-495	315	5	international	international	ADJ
ftr-495	315	6	tar	tar	NOUN
ftr-495	315	7	rules	rule	NOUN
ftr-495	315	8	allocating	allocate	VERB
ftr-495	315	9	costs	cost	NOUN
ftr-495	315	10	income	income	NOUN
ftr-495	315	11	and	and	CCONJ
ftr-495	315	12	increases	increase	VERB
ftr-495	315	13	foreign	foreign	ADJ
ftr-495	315	14	taxable	taxable	ADJ
ftr-495	315	15	income	income	NOUN
ftr-495	315	16	,	,	PUNCT
ftr-495	315	17	which	which	PRON
ftr-495	315	18	increases	increase	VERB
ftr-495	315	19	the	the	DET
ftr-495	315	20	portion	portion	NOUN
ftr-495	315	21	of	of	ADP
ftr-495	315	22	foreign	foreign	ADJ
ftr-495	315	23	income	income	NOUN
ftr-495	315	24	taxes	taxis	NOUN
ftr-495	315	25	that	that	PRON
ftr-495	315	26	serve	serve	VERB
ftr-495	315	27	as	as	ADP
ftr-495	315	28	a	a	DET
ftr-495	315	29	credit	credit	NOUN
ftr-495	315	30	to	to	PART
ftr-495	315	31	offset	offset	VERB
ftr-495	315	32	u.s	u.s	PROPN
ftr-495	315	33	.	.	PROPN
ftr-495	315	34	tax	tax	NOUN
ftr-495	315	35	liability	liability	NOUN
ftr-495	315	36	.	.	PUNCT
ftr-495	315	37	"	"	PUNCT
ftr-495	316	1	while	while	SCONJ
ftr-495	316	2	,	,	PUNCT
ftr-495	316	3	arguably	arguably	ADV
ftr-495	316	4	,	,	PUNCT
ftr-495	316	5	the	the	DET
ftr-495	316	6	rules	rule	NOUN
ftr-495	316	7	provided	provide	VERB
ftr-495	316	8	an	an	DET
ftr-495	316	9	incentive	incentive	NOUN
ftr-495	316	10	for	for	ADP
ftr-495	316	11	the	the	DET
ftr-495	316	12	performance	performance	NOUN
ftr-495	316	13	of	of	ADP
ftr-495	316	14	research	research	NOUN
ftr-495	316	15	in	in	ADP
ftr-495	316	16	the	the	DET
ftr-495	316	17	united	united	PROPN
ftr-495	316	18	states	states	PROPN
ftr-495	316	19	by	by	ADP
ftr-495	316	20	lowering	lower	VERB
ftr-495	316	21	the	the	DET
ftr-495	316	22	overall	overall	ADJ
ftr-495	316	23	tax	tax	NOUN
ftr-495	316	24	cost	cost	NOUN
ftr-495	316	25	of	of	ADP
ftr-495	316	26	u.s.-based	u.s.-based	ADJ
ftr-495	316	27	research	research	NOUN
ftr-495	316	28	,	,	PUNCT
ftr-495	316	29	they	they	PRON
ftr-495	316	30	also	also	ADV
ftr-495	316	31	had	have	VERB
ftr-495	316	32	two	two	NUM
ftr-495	316	33	negative	negative	ADJ
ftr-495	316	34	effects	effect	NOUN
ftr-495	316	35	.	.	PUNCT
ftr-495	317	1	first	first	ADV
ftr-495	317	2	,	,	PUNCT
ftr-495	317	3	they	they	PRON
ftr-495	317	4	created	create	VERB
ftr-495	317	5	a	a	DET
ftr-495	317	6	tax	tax	NOUN
ftr-495	317	7	subsidy	subsidy	NOUN
ftr-495	317	8	and	and	CCONJ
ftr-495	317	9	caused	cause	VERB
ftr-495	317	10	a	a	DET
ftr-495	317	11	loss	loss	NOUN
ftr-495	317	12	of	of	ADP
ftr-495	317	13	u.s	u.s	PROPN
ftr-495	317	14	.	.	PROPN
ftr-495	317	15	tax	tax	NOUN
ftr-495	317	16	revenue.60	revenue.60	PROPN
ftr-495	317	17	that	that	SCONJ
ftr-495	317	18	revenue	revenue	NOUN
ftr-495	317	19	loss	loss	NOUN
ftr-495	317	20	was	be	AUX
ftr-495	317	21	not	not	PART
ftr-495	317	22	matched	match	VERB
ftr-495	317	23	by	by	ADP
ftr-495	317	24	a	a	DET
ftr-495	317	25	discernible	discernible	ADJ
ftr-495	317	26	corresponding	corresponding	ADJ
ftr-495	317	27	benefit	benefit	NOUN
ftr-495	317	28	to	to	ADP
ftr-495	317	29	the	the	DET
ftr-495	317	30	government	government	NOUN
ftr-495	317	31	,	,	PUNCT
ftr-495	317	32	except	except	SCONJ
ftr-495	317	33	a	a	DET
ftr-495	317	34	possible	possible	ADJ
ftr-495	317	35	unquantifiable	unquantifiable	ADJ
ftr-495	317	36	benefit	benefit	NOUN
ftr-495	317	37	in	in	ADP
ftr-495	317	38	the	the	DET
ftr-495	317	39	mere	mere	ADJ
ftr-495	317	40	proliferation	proliferation	NOUN
ftr-495	317	41	of	of	ADP
ftr-495	317	42	research	research	NOUN
ftr-495	317	43	in	in	ADP
ftr-495	317	44	the	the	DET
ftr-495	317	45	united	united	ADJ
ftr-495	317	46	states.6	states.6	PROPN
ftr-495	317	47	second	second	ADJ
ftr-495	317	48	,	,	PUNCT
ftr-495	317	49	the	the	DET
ftr-495	317	50	incentive	incentive	NOUN
ftr-495	317	51	was	be	AUX
ftr-495	317	52	not	not	PART
ftr-495	317	53	available	available	ADJ
ftr-495	317	54	to	to	ADP
ftr-495	317	55	foreign	foreign	ADJ
ftr-495	317	56	businesses	business	NOUN
ftr-495	317	57	conducting	conduct	VERB
ftr-495	317	58	research	research	NOUN
ftr-495	317	59	activities	activity	NOUN
ftr-495	317	60	in	in	ADP
ftr-495	317	61	the	the	DET
ftr-495	317	62	united	united	PROPN
ftr-495	317	63	states	states	PROPN
ftr-495	317	64	for	for	ADP
ftr-495	317	65	purposes	purpose	NOUN
ftr-495	317	66	of	of	ADP
ftr-495	317	67	determining	determine	VERB
ftr-495	317	68	a	a	DET
ftr-495	317	69	taxable	taxable	ADJ
ftr-495	317	70	income	income	NOUN
ftr-495	317	71	effectively	effectively	ADV
ftr-495	317	72	connected	connect	VERB
ftr-495	317	73	with	with	ADP
ftr-495	317	74	a	a	DET
ftr-495	317	75	u.s	u.s	PROPN
ftr-495	317	76	.	.	PROPN
ftr-495	317	77	trade	trade	NOUN
ftr-495	317	78	or	or	CCONJ
ftr-495	317	79	business	business	NOUN
ftr-495	317	80	.	.	PUNCT
ftr-495	318	1	for	for	ADP
ftr-495	318	2	those	those	DET
ftr-495	318	3	purposes	purpose	NOUN
ftr-495	318	4	they	they	PRON
ftr-495	318	5	were	be	AUX
ftr-495	318	6	required	require	VERB
ftr-495	318	7	to	to	PART
ftr-495	318	8	allocate	allocate	VERB
ftr-495	318	9	research	research	NOUN
ftr-495	318	10	expenses	expense	NOUN
ftr-495	318	11	largely	largely	ADV
ftr-495	318	12	on	on	ADP
ftr-495	318	13	the	the	DET
ftr-495	318	14	basis	basis	NOUN
ftr-495	318	15	of	of	ADP
ftr-495	318	16	gross	gross	ADJ
ftr-495	318	17	sales	sale	NOUN
ftr-495	318	18	or	or	CCONJ
ftr-495	318	19	gross	gross	ADJ
ftr-495	318	20	income.62	income.62	NOUN
ftr-495	318	21	denial	denial	NOUN
ftr-495	318	22	of	of	ADP
ftr-495	318	23	a	a	DET
ftr-495	318	24	tax	tax	NOUN
ftr-495	318	25	subsidy	subsidy	NOUN
ftr-495	318	26	to	to	ADP
ftr-495	318	27	foreign	foreign	ADJ
ftr-495	318	28	businesses	business	NOUN
ftr-495	318	29	without	without	ADP
ftr-495	318	30	demonstration	demonstration	NOUN
ftr-495	318	31	of	of	ADP
ftr-495	318	32	a	a	DET
ftr-495	318	33	detriment	detriment	NOUN
ftr-495	318	34	or	or	CCONJ
ftr-495	318	35	lack	lack	NOUN
ftr-495	318	36	of	of	ADP
ftr-495	318	37	benefit	benefit	NOUN
ftr-495	318	38	to	to	ADP
ftr-495	318	39	the	the	DET
ftr-495	318	40	u.s	u.s	PROPN
ftr-495	318	41	.	.	PROPN
ftr-495	318	42	government	government	NOUN
ftr-495	318	43	can	can	AUX
ftr-495	318	44	not	not	PART
ftr-495	318	45	be	be	AUX
ftr-495	318	46	supported	support	VERB
ftr-495	318	47	.	.	PUNCT
ftr-495	319	1	the	the	DET
ftr-495	319	2	expired	expire	VERB
ftr-495	319	3	rules	rule	NOUN
ftr-495	319	4	also	also	ADV
ftr-495	319	5	were	be	AUX
ftr-495	319	6	not	not	PART
ftr-495	319	7	successful	successful	ADJ
ftr-495	319	8	because	because	SCONJ
ftr-495	319	9	they	they	PRON
ftr-495	319	10	did	do	AUX
ftr-495	319	11	not	not	PART
ftr-495	319	12	allocate	allocate	VERB
ftr-495	319	13	research	research	NOUN
ftr-495	319	14	costs	cost	NOUN
ftr-495	319	15	to	to	ADP
ftr-495	319	16	the	the	DET
ftr-495	319	17	u.s	u.s	PROPN
ftr-495	319	18	.	.	PROPN
ftr-495	319	19	and	and	CCONJ
ftr-495	319	20	non	non	PROPN
ftr-495	319	21	-	-	ADJ
ftr-495	319	22	u.s	u.s	PROPN
ftr-495	319	23	.	.	PROPN
ftr-495	319	24	revenue	revenue	NOUN
ftr-495	319	25	generated	generate	VERB
ftr-495	319	26	by	by	ADP
ftr-495	319	27	the	the	DET
ftr-495	319	28	enterprise	enterprise	NOUN
ftr-495	319	29	.	.	PUNCT
ftr-495	320	1	arbitrary	arbitrary	ADJ
ftr-495	320	2	allocation	allocation	NOUN
ftr-495	320	3	as	as	SCONJ
ftr-495	320	4	demonstrated	demonstrate	VERB
ftr-495	320	5	by	by	ADP
ftr-495	320	6	the	the	DET
ftr-495	320	7	formulary	formulary	ADJ
ftr-495	320	8	approach	approach	NOUN
ftr-495	320	9	adopted	adopt	VERB
ftr-495	320	10	by	by	ADP
ftr-495	320	11	those	those	DET
ftr-495	320	12	rules	rule	NOUN
ftr-495	320	13	forecloses	foreclose	VERB
ftr-495	320	14	any	any	DET
ftr-495	320	15	measure	measure	NOUN
ftr-495	320	16	of	of	ADP
ftr-495	320	17	the	the	DET
ftr-495	320	18	appropriate	appropriate	ADJ
ftr-495	320	19	amount	amount	NOUN
ftr-495	320	20	of	of	ADP
ftr-495	320	21	income	income	NOUN
ftr-495	320	22	to	to	PART
ftr-495	320	23	be	be	AUX
ftr-495	320	24	taxed	tax	VERB
ftr-495	320	25	.	.	PUNCT
ftr-495	321	1	that	that	DET
ftr-495	321	2	approach	approach	NOUN
ftr-495	321	3	encourages	encourage	VERB
ftr-495	321	4	inefficient	inefficient	ADJ
ftr-495	321	5	allocation	allocation	NOUN
ftr-495	321	6	of	of	ADP
ftr-495	321	7	resources	resource	NOUN
ftr-495	321	8	by	by	ADP
ftr-495	321	9	u.s	u.s	PROPN
ftr-495	321	10	.	.	PROPN
ftr-495	321	11	businesses	business	NOUN
ftr-495	321	12	because	because	SCONJ
ftr-495	321	13	it	it	PRON
ftr-495	321	14	focuses	focus	VERB
ftr-495	321	15	solely	solely	ADV
ftr-495	321	16	on	on	ADP
ftr-495	321	17	the	the	DET
ftr-495	321	18	location	location	NOUN
ftr-495	321	19	of	of	ADP
ftr-495	321	20	research	research	NOUN
ftr-495	321	21	.	.	PUNCT
ftr-495	322	1	a	a	DET
ftr-495	322	2	tax	tax	NOUN
ftr-495	322	3	policy	policy	NOUN
ftr-495	322	4	that	that	PRON
ftr-495	322	5	encourages	encourage	VERB
ftr-495	322	6	the	the	DET
ftr-495	322	7	conduct	conduct	NOUN
ftr-495	322	8	of	of	ADP
ftr-495	322	9	research	research	NOUN
ftr-495	322	10	activities	activity	NOUN
ftr-495	322	11	in	in	ADP
ftr-495	322	12	the	the	DET
ftr-495	322	13	united	united	PROPN
ftr-495	322	14	states	states	PROPN
ftr-495	322	15	represents	represent	VERB
ftr-495	322	16	mere	mere	ADJ
ftr-495	322	17	chauvinism	chauvinism	NOUN
ftr-495	322	18	.	.	PUNCT
ftr-495	323	1	such	such	DET
ftr-495	323	2	a	a	DET
ftr-495	323	3	policy	policy	NOUN
ftr-495	323	4	is	be	AUX
ftr-495	323	5	misplaced	misplace	VERB
ftr-495	323	6	because	because	SCONJ
ftr-495	323	7	it	it	PRON
ftr-495	323	8	ignores	ignore	VERB
ftr-495	323	9	the	the	DET
ftr-495	323	10	growing	grow	VERB
ftr-495	323	11	trend	trend	NOUN
ftr-495	323	12	of	of	ADP
ftr-495	323	13	internationalization	internationalization	NOUN
ftr-495	323	14	of	of	ADP
ftr-495	323	15	industrial	industrial	ADJ
ftr-495	323	16	research	research	NOUN
ftr-495	323	17	and	and	CCONJ
ftr-495	323	18	development	development	NOUN
ftr-495	323	19	.	.	PUNCT
ftr-495	324	1	u.s	u.s	PROPN
ftr-495	324	2	.	.	PROPN
ftr-495	324	3	tax	tax	NOUN
ftr-495	324	4	policy	policy	NOUN
ftr-495	324	5	should	should	AUX
ftr-495	324	6	permit	permit	VERB
ftr-495	324	7	u.s	u.s	PROPN
ftr-495	324	8	.	.	PROPN
ftr-495	324	9	businesses	business	NOUN
ftr-495	324	10	to	to	PART
ftr-495	324	11	secure	secure	VERB
ftr-495	324	12	the	the	DET
ftr-495	324	13	most	most	ADV
ftr-495	324	14	efficient	efficient	ADJ
ftr-495	324	15	research	research	NOUN
ftr-495	324	16	and	and	CCONJ
ftr-495	324	17	development	development	NOUN
ftr-495	324	18	opportunities	opportunity	NOUN
ftr-495	324	19	whether	whether	SCONJ
ftr-495	324	20	they	they	PRON
ftr-495	324	21	are	be	AUX
ftr-495	324	22	in	in	ADP
ftr-495	324	23	or	or	CCONJ
ftr-495	324	24	outside	outside	ADP
ftr-495	324	25	of	of	ADP
ftr-495	324	26	the	the	DET
ftr-495	324	27	united	united	PROPN
ftr-495	324	28	states	states	PROPN
ftr-495	324	29	.	.	PUNCT
ftr-495	325	1	it	it	PRON
ftr-495	325	2	should	should	AUX
ftr-495	325	3	also	also	ADV
ftr-495	325	4	support	support	VERB
ftr-495	325	5	collaboration	collaboration	NOUN
ftr-495	325	6	among	among	ADP
ftr-495	325	7	u.s	u.s	PROPN
ftr-495	325	8	.	.	PROPN
ftr-495	325	9	and	and	CCONJ
ftr-495	325	10	foreign	foreign	ADJ
ftr-495	325	11	businesses	business	NOUN
ftr-495	325	12	and	and	CCONJ
ftr-495	325	13	academic	academic	ADJ
ftr-495	325	14	institutions	institution	NOUN
ftr-495	325	15	.	.	PUNCT
ftr-495	326	1	indeed	indeed	ADV
ftr-495	326	2	,	,	PUNCT
ftr-495	326	3	in	in	ADP
ftr-495	326	4	one	one	NUM
ftr-495	326	5	of	of	ADP
ftr-495	326	6	its	its	PRON
ftr-495	326	7	own	own	ADJ
ftr-495	326	8	major	major	ADJ
ftr-495	326	9	research	research	NOUN
ftr-495	326	10	activities	activity	NOUN
ftr-495	326	11	,	,	PUNCT
ftr-495	326	12	the	the	DET
ftr-495	326	13	superconducting	superconducte	VERB
ftr-495	326	14	supercollider	supercollider	NOUN
ftr-495	326	15	,	,	PUNCT
ftr-495	326	16	the	the	DET
ftr-495	326	17	u.s	u.s	PROPN
ftr-495	326	18	.	.	PROPN
ftr-495	326	19	government	government	NOUN
ftr-495	326	20	has	have	AUX
ftr-495	326	21	sought	seek	VERB
ftr-495	326	22	international	international	ADJ
ftr-495	326	23	collaboration.6	collaboration.6	NOUN
ftr-495	326	24	"	"	PUNCT
ftr-495	326	25	the	the	DET
ftr-495	326	26	government	government	NOUN
ftr-495	326	27	's	's	PART
ftr-495	326	28	59	59	NUM
ftr-495	326	29	.	.	PUNCT
ftr-495	327	1	see	see	VERB
ftr-495	327	2	supra	supra	PROPN
ftr-495	327	3	note	note	PROPN
ftr-495	327	4	10	10	NUM
ftr-495	327	5	.	.	PUNCT
ftr-495	328	1	60	60	NUM
ftr-495	328	2	.	.	PUNCT
ftr-495	329	1	see	see	VERB
ftr-495	329	2	infra	infra	NOUN
ftr-495	329	3	note	note	VERB
ftr-495	329	4	81	81	NUM
ftr-495	329	5	.	.	NOUN
ftr-495	329	6	61	61	NUM
ftr-495	329	7	.	.	PUNCT
ftr-495	330	1	but	but	CCONJ
ftr-495	330	2	see	see	VERB
ftr-495	330	3	william	william	PROPN
ftr-495	330	4	natbony	natbony	PROPN
ftr-495	330	5	.	.	PUNCT
ftr-495	331	1	the	the	DET
ftr-495	331	2	tax	tax	NOUN
ftr-495	331	3	incentives	incentive	NOUN
ftr-495	331	4	for	for	ADP
ftr-495	331	5	research	research	NOUN
ftr-495	331	6	and	and	CCONJ
ftr-495	331	7	development	development	NOUN
ftr-495	331	8	:	:	PUNCT
ftr-495	331	9	an	an	DET
ftr-495	331	10	analysis	analysis	NOUN
ftr-495	331	11	and	and	CCONJ
ftr-495	331	12	a	a	DET
ftr-495	331	13	proposal	proposal	NOUN
ftr-495	331	14	,	,	PUNCT
ftr-495	331	15	76	76	NUM
ftr-495	331	16	geo	geo	PROPN
ftr-495	331	17	.	.	PROPN
ftr-495	331	18	l.	l.	PROPN
ftr-495	331	19	j.	j.	PROPN
ftr-495	331	20	347	347	PROPN
ftr-495	331	21	,	,	PUNCT
ftr-495	331	22	348	348	NUM
ftr-495	331	23	(	(	PUNCT
ftr-495	331	24	1987	1987	NUM
ftr-495	331	25	)	)	PUNCT
ftr-495	331	26	(	(	PUNCT
ftr-495	331	27	"	"	PUNCT
ftr-495	331	28	[	[	X
ftr-495	331	29	tlhe	tlhe	ADJ
ftr-495	331	30	present	present	ADJ
ftr-495	331	31	system	system	NOUN
ftr-495	331	32	of	of	ADP
ftr-495	331	33	current	current	ADJ
ftr-495	331	34	deduction	deduction	NOUN
ftr-495	331	35	and	and	CCONJ
ftr-495	331	36	incremental	incremental	ADJ
ftr-495	331	37	credit	credit	NOUN
ftr-495	331	38	provides	provide	VERB
ftr-495	331	39	a	a	DET
ftr-495	331	40	significant	significant	ADJ
ftr-495	331	41	subsidy	subsidy	NOUN
ftr-495	331	42	,	,	PUNCT
ftr-495	331	43	but	but	CCONJ
ftr-495	331	44	a	a	DET
ftr-495	331	45	very	very	ADV
ftr-495	331	46	questionable	questionable	ADJ
ftr-495	331	47	incentive	incentive	NOUN
ftr-495	331	48	,	,	PUNCT
ftr-495	331	49	for	for	ADP
ftr-495	331	50	research	research	NOUN
ftr-495	331	51	and	and	CCONJ
ftr-495	331	52	development	development	NOUN
ftr-495	331	53	activity	activity	NOUN
ftr-495	331	54	.	.	PUNCT
ftr-495	331	55	"	"	PUNCT
ftr-495	331	56	)	)	PUNCT
ftr-495	331	57	.	.	PUNCT
ftr-495	332	1	62	62	NUM
ftr-495	332	2	.	.	PUNCT
ftr-495	333	1	see	see	VERB
ftr-495	333	2	regs	reg	NOUN
ftr-495	333	3	.	.	PUNCT
ftr-495	334	1	§	§	PROPN
ftr-495	334	2	1.861	1.861	NUM
ftr-495	334	3	-	-	PUNCT
ftr-495	334	4	8(e)(3	8(e)(3	NUM
ftr-495	334	5	)	)	PUNCT
ftr-495	334	6	.	.	PUNCT
ftr-495	335	1	even	even	ADV
ftr-495	335	2	under	under	ADP
ftr-495	335	3	the	the	DET
ftr-495	335	4	regulations	regulation	NOUN
ftr-495	335	5	.	.	PUNCT
ftr-495	336	1	30	30	NUM
ftr-495	336	2	%	%	NOUN
ftr-495	336	3	of	of	ADP
ftr-495	336	4	rcsearch	rcsearch	NOUN
ftr-495	336	5	costs	cost	NOUN
ftr-495	336	6	are	be	AUX
ftr-495	336	7	apportioned	apportion	VERB
ftr-495	336	8	automatically	automatically	ADV
ftr-495	336	9	to	to	ADP
ftr-495	336	10	income	income	VERB
ftr-495	336	11	arising	arise	VERB
ftr-495	336	12	from	from	ADP
ftr-495	336	13	the	the	DET
ftr-495	336	14	source	source	NOUN
ftr-495	336	15	where	where	SCONJ
ftr-495	336	16	research	research	NOUN
ftr-495	336	17	activities	activity	NOUN
ftr-495	336	18	accounting	account	VERB
ftr-495	336	19	for	for	ADP
ftr-495	336	20	more	more	ADJ
ftr-495	336	21	than	than	ADP
ftr-495	336	22	50	50	NUM
ftr-495	336	23	%	%	NOUN
ftr-495	336	24	of	of	ADP
ftr-495	336	25	the	the	DET
ftr-495	336	26	deduction	deduction	NOUN
ftr-495	336	27	were	be	AUX
ftr-495	336	28	performed	perform	VERB
ftr-495	336	29	.	.	PUNCT
ftr-495	337	1	regs	reg	NOUN
ftr-495	337	2	.	.	PUNCT
ftr-495	338	1	§	§	PROPN
ftr-495	338	2	1.861	1.861	NUM
ftr-495	338	3	-	-	PUNCT
ftr-495	338	4	8(cu311iila	8(cu311iila	NUM
ftr-495	338	5	)	)	PUNCT
ftr-495	338	6	.	.	PUNCT
ftr-495	339	1	63	63	NUM
ftr-495	339	2	.	.	PUNCT
ftr-495	340	1	under	under	ADP
ftr-495	340	2	construction	construction	NOUN
ftr-495	340	3	near	near	ADP
ftr-495	340	4	waxahachie	waxahachie	PROPN
ftr-495	340	5	,	,	PUNCT
ftr-495	340	6	texas	texas	PROPN
ftr-495	340	7	,	,	PUNCT
ftr-495	340	8	the	the	DET
ftr-495	340	9	supercollider	supercollider	NOUN
ftr-495	340	10	is	be	AUX
ftr-495	340	11	the	the	DET
ftr-495	340	12	world	world	NOUN
ftr-495	340	13	's	's	PART
ftr-495	340	14	largest	large	ADJ
ftr-495	340	15	proton	proton	NOUN
ftr-495	340	16	accelerator	accelerator	NOUN
ftr-495	340	17	.	.	PUNCT
ftr-495	341	1	when	when	SCONJ
ftr-495	341	2	completed	complete	VERB
ftr-495	341	3	,	,	PUNCT
ftr-495	341	4	at	at	ADP
ftr-495	341	5	an	an	DET
ftr-495	341	6	estimated	estimate	VERB
ftr-495	341	7	cost	cost	NOUN
ftr-495	341	8	of	of	ADP
ftr-495	341	9	s8.4	s8.4	X
ftr-495	341	10	to	to	ADP
ftr-495	341	11	si0	si0	PROPN
ftr-495	341	12	billion	billion	NUM
ftr-495	341	13	,	,	PUNCT
ftr-495	341	14	it	it	PRON
ftr-495	341	15	is	be	AUX
ftr-495	341	16	expected	expect	VERB
ftr-495	341	17	to	to	PART
ftr-495	341	18	"	"	PUNCT
ftr-495	341	19	move	move	VERB
ftr-495	341	20	science	science	NOUN
ftr-495	341	21	a	a	DET
ftr-495	341	22	giant	giant	ADJ
ftr-495	341	23	step	step	NOUN
ftr-495	341	24	closer	close	ADV
ftr-495	341	25	to	to	ADP
ftr-495	341	26	understanding	understand	VERB
ftr-495	341	27	why	why	SCONJ
ftr-495	341	28	the	the	DET
ftr-495	341	29	universe	universe	NOUN
ftr-495	341	30	contains	contain	VERB
ftr-495	341	31	the	the	DET
ftr-495	341	32	19931	19931	NUM
ftr-495	341	33	florida	florida	PROPN
ftr-495	341	34	tax	tax	NOUN
ftr-495	341	35	review	review	NOUN
ftr-495	341	36	unwillingness	unwillingness	NOUN
ftr-495	341	37	to	to	PART
ftr-495	341	38	consider	consider	VERB
ftr-495	341	39	the	the	DET
ftr-495	341	40	policy	policy	NOUN
ftr-495	341	41	advantages	advantage	NOUN
ftr-495	341	42	in	in	ADP
ftr-495	341	43	international	international	ADJ
ftr-495	341	44	collaboration	collaboration	NOUN
ftr-495	341	45	in	in	ADP
ftr-495	341	46	research	research	NOUN
ftr-495	341	47	and	and	CCONJ
ftr-495	341	48	development	development	NOUN
ftr-495	341	49	is	be	AUX
ftr-495	341	50	inconsistent	inconsistent	ADJ
ftr-495	341	51	and	and	CCONJ
ftr-495	341	52	wrong	wrong	ADJ
ftr-495	341	53	.	.	PUNCT
ftr-495	342	1	tax	tax	NOUN
ftr-495	342	2	rules	rule	NOUN
ftr-495	342	3	that	that	PRON
ftr-495	342	4	favor	favor	VERB
ftr-495	342	5	u.s.-based	u.s.-based	ADJ
ftr-495	342	6	research	research	NOUN
ftr-495	342	7	derive	derive	ADJ
ftr-495	342	8	,	,	PUNCT
ftr-495	342	9	in	in	ADP
ftr-495	342	10	part	part	NOUN
ftr-495	342	11	,	,	PUNCT
ftr-495	342	12	from	from	ADP
ftr-495	342	13	an	an	DET
ftr-495	342	14	inaccurate	inaccurate	ADJ
ftr-495	342	15	idea	idea	NOUN
ftr-495	342	16	that	that	SCONJ
ftr-495	342	17	such	such	ADJ
ftr-495	342	18	activities	activity	NOUN
ftr-495	342	19	will	will	AUX
ftr-495	342	20	produce	produce	VERB
ftr-495	342	21	products	product	NOUN
ftr-495	342	22	that	that	PRON
ftr-495	342	23	will	will	AUX
ftr-495	342	24	wipe	wipe	VERB
ftr-495	342	25	out	out	ADP
ftr-495	342	26	the	the	DET
ftr-495	342	27	burgeoning	burgeon	VERB
ftr-495	342	28	u.s	u.s	PROPN
ftr-495	342	29	.	.	PROPN
ftr-495	342	30	trade	trade	NOUN
ftr-495	342	31	deficit	deficit	NOUN
ftr-495	342	32	.	.	PUNCT
ftr-495	343	1	4	4	NUM
ftr-495	343	2	however	however	ADV
ftr-495	343	3	,	,	PUNCT
ftr-495	343	4	despite	despite	SCONJ
ftr-495	343	5	the	the	DET
ftr-495	343	6	enactment	enactment	NOUN
ftr-495	343	7	since	since	SCONJ
ftr-495	343	8	1981	1981	NUM
ftr-495	343	9	of	of	ADP
ftr-495	343	10	a	a	DET
ftr-495	343	11	series	series	NOUN
ftr-495	343	12	of	of	ADP
ftr-495	343	13	tax	tax	NOUN
ftr-495	343	14	rules	rule	NOUN
ftr-495	343	15	encouraging	encourage	VERB
ftr-495	343	16	research	research	NOUN
ftr-495	343	17	in	in	ADP
ftr-495	343	18	the	the	DET
ftr-495	343	19	united	united	PROPN
ftr-495	343	20	states	states	PROPN
ftr-495	343	21	,	,	PUNCT
ftr-495	343	22	domestic	domestic	ADJ
ftr-495	343	23	research	research	NOUN
ftr-495	343	24	has	have	AUX
ftr-495	343	25	declined	decline	VERB
ftr-495	343	26	6	6	NUM
ftr-495	343	27	'	'	PUNCT
ftr-495	343	28	and	and	CCONJ
ftr-495	343	29	international	international	ADJ
ftr-495	343	30	research	research	NOUN
ftr-495	343	31	ventures	venture	NOUN
ftr-495	343	32	have	have	VERB
ftr-495	343	33	proliferated.66	proliferated.66	NOUN
ftr-495	343	34	moreover	moreover	ADV
ftr-495	343	35	,	,	PUNCT
ftr-495	343	36	since	since	SCONJ
ftr-495	343	37	1981	1981	NUM
ftr-495	343	38	,	,	PUNCT
ftr-495	343	39	the	the	DET
ftr-495	343	40	u.s	u.s	PROPN
ftr-495	343	41	.	.	PROPN
ftr-495	343	42	trade	trade	NOUN
ftr-495	343	43	imbalance	imbalance	NOUN
ftr-495	343	44	has	have	AUX
ftr-495	343	45	steadily	steadily	ADV
ftr-495	343	46	accelerated	accelerate	VERB
ftr-495	343	47	.	.	PUNCT
ftr-495	344	1	the	the	DET
ftr-495	344	2	government	government	NOUN
ftr-495	344	3	has	have	AUX
ftr-495	344	4	demonstrated	demonstrate	VERB
ftr-495	344	5	no	no	DET
ftr-495	344	6	connection	connection	NOUN
ftr-495	344	7	between	between	ADP
ftr-495	344	8	exports	export	NOUN
ftr-495	344	9	of	of	ADP
ftr-495	344	10	u.s	u.s	PROPN
ftr-495	344	11	.	.	PROPN
ftr-495	344	12	products	product	NOUN
ftr-495	344	13	and	and	CCONJ
ftr-495	344	14	the	the	DET
ftr-495	344	15	location	location	NOUN
ftr-495	344	16	of	of	ADP
ftr-495	344	17	research	research	NOUN
ftr-495	344	18	activities	activity	NOUN
ftr-495	344	19	(	(	PUNCT
ftr-495	344	20	united	united	PROPN
ftr-495	344	21	states	state	NOUN
ftr-495	344	22	versus	versus	ADP
ftr-495	344	23	foreign	foreign	ADJ
ftr-495	344	24	locations	location	NOUN
ftr-495	344	25	)	)	PUNCT
ftr-495	344	26	by	by	ADP
ftr-495	344	27	u.s	u.s	PROPN
ftr-495	344	28	.	.	PROPN
ftr-495	344	29	taxpayers.67	taxpayers.67	PROPN
ftr-495	344	30	finally	finally	ADV
ftr-495	344	31	,	,	PUNCT
ftr-495	344	32	there	there	PRON
ftr-495	344	33	is	be	VERB
ftr-495	344	34	no	no	DET
ftr-495	344	35	nexus	nexus	NOUN
ftr-495	344	36	between	between	ADP
ftr-495	344	37	the	the	DET
ftr-495	344	38	measurement	measurement	NOUN
ftr-495	344	39	of	of	ADP
ftr-495	344	40	income	income	NOUN
ftr-495	344	41	appropriately	appropriately	ADV
ftr-495	344	42	taxed	tax	VERB
ftr-495	344	43	and	and	CCONJ
ftr-495	344	44	the	the	DET
ftr-495	344	45	expired	expired	ADJ
ftr-495	344	46	u.s	u.s	PROPN
ftr-495	344	47	.	.	PROPN
ftr-495	344	48	tax	tax	NOUN
ftr-495	344	49	rules	rule	NOUN
ftr-495	344	50	that	that	PRON
ftr-495	344	51	set	set	VERB
ftr-495	344	52	up	up	ADP
ftr-495	344	53	a	a	DET
ftr-495	344	54	preference	preference	NOUN
ftr-495	344	55	for	for	ADP
ftr-495	344	56	location	location	NOUN
ftr-495	344	57	of	of	ADP
ftr-495	344	58	the	the	DET
ftr-495	344	59	activities	activity	NOUN
ftr-495	344	60	in	in	ADP
ftr-495	344	61	the	the	DET
ftr-495	344	62	united	united	PROPN
ftr-495	344	63	states	states	PROPN
ftr-495	344	64	.	.	PUNCT
ftr-495	345	1	consequently	consequently	ADV
ftr-495	345	2	,	,	PUNCT
ftr-495	345	3	failure	failure	NOUN
ftr-495	345	4	to	to	PART
ftr-495	345	5	encourage	encourage	VERB
ftr-495	345	6	international	international	ADJ
ftr-495	345	7	collaboration	collaboration	NOUN
ftr-495	345	8	places	place	NOUN
ftr-495	345	9	the	the	DET
ftr-495	345	10	united	united	PROPN
ftr-495	345	11	states	states	PROPN
ftr-495	345	12	in	in	ADP
ftr-495	345	13	the	the	DET
ftr-495	345	14	unfortunate	unfortunate	ADJ
ftr-495	345	15	position	position	NOUN
ftr-495	345	16	of	of	ADP
ftr-495	345	17	exalting	exalt	VERB
ftr-495	345	18	a	a	DET
ftr-495	345	19	weak	weak	ADJ
ftr-495	345	20	national	national	ADJ
ftr-495	345	21	interest	interest	NOUN
ftr-495	345	22	(	(	PUNCT
ftr-495	345	23	pride	pride	NOUN
ftr-495	345	24	in	in	ADP
ftr-495	345	25	u.s	u.s	PROPN
ftr-495	345	26	.	.	PROPN
ftr-495	345	27	ingenuity	ingenuity	NOUN
ftr-495	345	28	)	)	PUNCT
ftr-495	345	29	over	over	ADP
ftr-495	345	30	stronger	strong	ADJ
ftr-495	345	31	international	international	ADJ
ftr-495	345	32	(	(	PUNCT
ftr-495	345	33	efficiency	efficiency	NOUN
ftr-495	345	34	and	and	CCONJ
ftr-495	345	35	collaboration	collaboration	NOUN
ftr-495	345	36	)	)	PUNCT
ftr-495	345	37	and	and	CCONJ
ftr-495	345	38	national	national	ADJ
ftr-495	345	39	(	(	PUNCT
ftr-495	345	40	revenue	revenue	NOUN
ftr-495	345	41	and	and	CCONJ
ftr-495	345	42	rational	rational	ADJ
ftr-495	345	43	tax	tax	NOUN
ftr-495	345	44	rules	rule	NOUN
ftr-495	345	45	)	)	PUNCT
ftr-495	345	46	interests	interest	NOUN
ftr-495	345	47	.	.	PUNCT
ftr-495	346	1	the	the	DET
ftr-495	346	2	organization	organization	NOUN
ftr-495	346	3	of	of	ADP
ftr-495	346	4	economic	economic	ADJ
ftr-495	346	5	cooperation	cooperation	NOUN
ftr-495	346	6	and	and	CCONJ
ftr-495	346	7	development	development	NOUN
ftr-495	346	8	(	(	PUNCT
ftr-495	346	9	"	"	PUNCT
ftr-495	346	10	oecd	oecd	PROPN
ftr-495	346	11	"	"	PUNCT
ftr-495	346	12	)	)	PUNCT
ftr-495	346	13	has	have	AUX
ftr-495	346	14	reported	report	VERB
ftr-495	346	15	the	the	DET
ftr-495	346	16	increase	increase	NOUN
ftr-495	346	17	in	in	ADP
ftr-495	346	18	cooperative	cooperative	ADJ
ftr-495	346	19	research	research	NOUN
ftr-495	346	20	and	and	CCONJ
ftr-495	346	21	development	development	NOUN
ftr-495	346	22	ventures	venture	NOUN
ftr-495	346	23	among	among	ADP
ftr-495	346	24	companies	company	NOUN
ftr-495	346	25	in	in	ADP
ftr-495	346	26	oecd	oecd	PROPN
ftr-495	346	27	countries	country	NOUN
ftr-495	346	28	,	,	PUNCT
ftr-495	346	29	including	include	VERB
ftr-495	346	30	the	the	DET
ftr-495	346	31	united	united	PROPN
ftr-495	346	32	states	states	PROPN
ftr-495	346	33	,	,	PUNCT
ftr-495	346	34	in	in	ADP
ftr-495	346	35	their	their	PRON
ftr-495	346	36	home	home	NOUN
ftr-495	346	37	countries	country	NOUN
ftr-495	346	38	as	as	ADV
ftr-495	346	39	well	well	ADV
ftr-495	346	40	as	as	SCONJ
ftr-495	346	41	abroad.68	abroad.68	NOUN
ftr-495	346	42	collaboration	collaboration	NOUN
ftr-495	346	43	offers	offer	VERB
ftr-495	346	44	a	a	DET
ftr-495	346	45	number	number	NOUN
ftr-495	346	46	of	of	ADP
ftr-495	346	47	advantages	advantage	NOUN
ftr-495	346	48	.	.	PUNCT
ftr-495	347	1	it	it	PRON
ftr-495	347	2	permits	permit	VERB
ftr-495	347	3	distribution	distribution	NOUN
ftr-495	347	4	of	of	ADP
ftr-495	347	5	costs	cost	NOUN
ftr-495	347	6	around	around	ADP
ftr-495	347	7	the	the	DET
ftr-495	347	8	world	world	NOUN
ftr-495	347	9	,	,	PUNCT
ftr-495	347	10	utilization	utilization	NOUN
ftr-495	347	11	of	of	ADP
ftr-495	347	12	kind	kind	NOUN
ftr-495	347	13	of	of	ADV
ftr-495	347	14	matter	matter	NOUN
ftr-495	347	15	it	it	PRON
ftr-495	347	16	does	do	VERB
ftr-495	347	17	,	,	PUNCT
ftr-495	347	18	and	and	CCONJ
ftr-495	347	19	why	why	SCONJ
ftr-495	347	20	matter	matter	NOUN
ftr-495	347	21	has	have	VERB
ftr-495	347	22	familiar	familiar	ADJ
ftr-495	347	23	but	but	CCONJ
ftr-495	347	24	unexplained	unexplained	ADJ
ftr-495	347	25	properties	property	NOUN
ftr-495	347	26	,	,	PUNCT
ftr-495	347	27	particularly	particularly	ADV
ftr-495	347	28	mass	mass	ADJ
ftr-495	347	29	.	.	PUNCT
ftr-495	347	30	"	"	PUNCT
ftr-495	348	1	malcolm	malcolm	PROPN
ftr-495	348	2	w.	w.	PROPN
ftr-495	348	3	browne	browne	PROPN
ftr-495	348	4	,	,	PUNCT
ftr-495	348	5	roy	roy	PROPN
ftr-495	348	6	f.	f.	PROPN
ftr-495	348	7	schwitters	schwitters	PROPN
ftr-495	348	8	,	,	PUNCT
ftr-495	348	9	scientist	scientist	NOUN
ftr-495	348	10	at	at	ADP
ftr-495	348	11	work	work	NOUN
ftr-495	348	12	:	:	PUNCT
ftr-495	348	13	building	build	VERB
ftr-495	348	14	a	a	DET
ftr-495	348	15	behemoth	behemoth	NOUN
ftr-495	348	16	against	against	ADP
ftr-495	348	17	great	great	ADJ
ftr-495	348	18	odds	odd	NOUN
ftr-495	348	19	,	,	PUNCT
ftr-495	348	20	n.y	n.y	PROPN
ftr-495	348	21	.	.	PROPN
ftr-495	348	22	times	times	PROPN
ftr-495	348	23	,	,	PUNCT
ftr-495	348	24	mar	mar	PROPN
ftr-495	348	25	.	.	PROPN
ftr-495	348	26	23	23	NUM
ftr-495	348	27	,	,	PUNCT
ftr-495	348	28	1993	1993	NUM
ftr-495	348	29	,	,	PUNCT
ftr-495	348	30	at	at	ADP
ftr-495	348	31	cl	cl	NOUN
ftr-495	348	32	.	.	PUNCT
ftr-495	349	1	the	the	DET
ftr-495	349	2	supercollider	supercollider	NOUN
ftr-495	349	3	began	begin	VERB
ftr-495	349	4	under	under	ADP
ftr-495	349	5	the	the	DET
ftr-495	349	6	reagan	reagan	PROPN
ftr-495	349	7	administration	administration	NOUN
ftr-495	349	8	,	,	PUNCT
ftr-495	349	9	but	but	CCONJ
ftr-495	349	10	the	the	DET
ftr-495	349	11	push	push	NOUN
ftr-495	349	12	to	to	PART
ftr-495	349	13	"	"	PUNCT
ftr-495	349	14	internationalize	internationalize	VERB
ftr-495	349	15	"	"	PUNCT
ftr-495	349	16	the	the	DET
ftr-495	349	17	project	project	NOUN
ftr-495	349	18	began	begin	VERB
ftr-495	349	19	when	when	SCONJ
ftr-495	349	20	the	the	DET
ftr-495	349	21	bush	bush	PROPN
ftr-495	349	22	administration	administration	NOUN
ftr-495	349	23	grew	grow	VERB
ftr-495	349	24	to	to	PART
ftr-495	349	25	fear	fear	VERB
ftr-495	349	26	that	that	SCONJ
ftr-495	349	27	rising	rise	VERB
ftr-495	349	28	costs	cost	NOUN
ftr-495	349	29	would	would	AUX
ftr-495	349	30	doom	doom	VERB
ftr-495	349	31	it	it	PRON
ftr-495	349	32	and	and	CCONJ
ftr-495	349	33	other	other	ADJ
ftr-495	349	34	"	"	PUNCT
ftr-495	349	35	big	big	ADJ
ftr-495	349	36	science	science	NOUN
ftr-495	349	37	projects	project	NOUN
ftr-495	349	38	.	.	PUNCT
ftr-495	349	39	"	"	PUNCT
ftr-495	350	1	david	david	PROPN
ftr-495	350	2	e.	e.	PROPN
ftr-495	350	3	sanger	sanger	PROPN
ftr-495	350	4	,	,	PUNCT
ftr-495	350	5	bush	bush	PROPN
ftr-495	350	6	in	in	ADP
ftr-495	350	7	japan	japan	PROPN
ftr-495	350	8	,	,	PUNCT
ftr-495	350	9	in	in	ADP
ftr-495	350	10	setback	setback	NOUN
ftr-495	350	11	for	for	ADP
ftr-495	350	12	administration	administration	NOUN
ftr-495	350	13	,	,	PUNCT
ftr-495	350	14	japan	japan	PROPN
ftr-495	350	15	gives	give	VERB
ftr-495	350	16	no	no	DET
ftr-495	350	17	aid	aid	NOUN
ftr-495	350	18	on	on	ADP
ftr-495	350	19	supercollider	supercollider	PROPN
ftr-495	350	20	,	,	PUNCT
ftr-495	350	21	n.y	n.y	PROPN
ftr-495	350	22	.	.	PROPN
ftr-495	350	23	times	times	PROPN
ftr-495	350	24	,	,	PUNCT
ftr-495	350	25	jan	jan	PROPN
ftr-495	350	26	.	.	PROPN
ftr-495	350	27	9	9	NUM
ftr-495	350	28	,	,	PUNCT
ftr-495	350	29	1992	1992	NUM
ftr-495	350	30	,	,	PUNCT
ftr-495	350	31	at	at	ADP
ftr-495	350	32	a9	a9	NOUN
ftr-495	350	33	.	.	PUNCT
ftr-495	351	1	a	a	DET
ftr-495	351	2	key	key	ADJ
ftr-495	351	3	target	target	NOUN
ftr-495	351	4	,	,	PUNCT
ftr-495	351	5	the	the	DET
ftr-495	351	6	japanese	japanese	ADJ
ftr-495	351	7	government	government	NOUN
ftr-495	351	8	,	,	PUNCT
ftr-495	351	9	has	have	AUX
ftr-495	351	10	not	not	PART
ftr-495	351	11	committed	commit	VERB
ftr-495	351	12	itself	itself	PRON
ftr-495	351	13	to	to	ADP
ftr-495	351	14	the	the	DET
ftr-495	351	15	u.s	u.s	PROPN
ftr-495	351	16	.	.	PROPN
ftr-495	351	17	project	project	NOUN
ftr-495	351	18	,	,	PUNCT
ftr-495	351	19	citing	cite	VERB
ftr-495	351	20	consideration	consideration	NOUN
ftr-495	351	21	of	of	ADP
ftr-495	351	22	various	various	ADJ
ftr-495	351	23	alternative	alternative	ADJ
ftr-495	351	24	approaches	approach	NOUN
ftr-495	351	25	.	.	PUNCT
ftr-495	352	1	recently	recently	ADV
ftr-495	352	2	,	,	PUNCT
ftr-495	352	3	taiwan	taiwan	PROPN
ftr-495	352	4	voted	vote	VERB
ftr-495	352	5	against	against	ADP
ftr-495	352	6	joining	join	VERB
ftr-495	352	7	the	the	DET
ftr-495	352	8	project	project	NOUN
ftr-495	352	9	.	.	PUNCT
ftr-495	353	1	malcolm	malcolm	PROPN
ftr-495	353	2	w.	w.	PROPN
ftr-495	353	3	browne	browne	PROPN
ftr-495	353	4	,	,	PUNCT
ftr-495	353	5	clinton	clinton	PROPN
ftr-495	353	6	backs	back	VERB
ftr-495	353	7	funds	fund	NOUN
ftr-495	353	8	for	for	ADP
ftr-495	353	9	science	science	NOUN
ftr-495	353	10	projects	project	NOUN
ftr-495	353	11	,	,	PUNCT
ftr-495	353	12	n.y	n.y	PROPN
ftr-495	353	13	.	.	PROPN
ftr-495	353	14	times	times	PROPN
ftr-495	353	15	,	,	PUNCT
ftr-495	353	16	feb	feb	PROPN
ftr-495	353	17	.	.	PROPN
ftr-495	353	18	23	23	NUM
ftr-495	353	19	,	,	PUNCT
ftr-495	353	20	1993	1993	NUM
ftr-495	353	21	,	,	PUNCT
ftr-495	353	22	at	at	ADP
ftr-495	353	23	c2	c2	PROPN
ftr-495	353	24	.	.	PUNCT
ftr-495	354	1	64	64	NUM
ftr-495	354	2	.	.	PUNCT
ftr-495	355	1	the	the	DET
ftr-495	355	2	u.s	u.s	PROPN
ftr-495	355	3	.	.	PROPN
ftr-495	355	4	trade	trade	NOUN
ftr-495	355	5	deficit	deficit	NOUN
ftr-495	355	6	widens	widen	VERB
ftr-495	355	7	,	,	PUNCT
ftr-495	355	8	n.y	n.y	PROPN
ftr-495	355	9	.	.	PROPN
ftr-495	355	10	times	times	PROPN
ftr-495	355	11	,	,	PUNCT
ftr-495	355	12	mar	mar	PROPN
ftr-495	355	13	.	.	PROPN
ftr-495	355	14	19	19	NUM
ftr-495	355	15	,	,	PUNCT
ftr-495	355	16	1993	1993	NUM
ftr-495	355	17	,	,	PUNCT
ftr-495	355	18	at	at	ADP
ftr-495	355	19	d2	d2	PROPN
ftr-495	355	20	.	.	PROPN
ftr-495	356	1	65	65	NUM
ftr-495	356	2	.	.	PUNCT
ftr-495	357	1	broad	broad	ADJ
ftr-495	357	2	,	,	PUNCT
ftr-495	357	3	supra	supra	ADJ
ftr-495	357	4	note	note	NOUN
ftr-495	357	5	1	1	NUM
ftr-495	357	6	;	;	PUNCT
ftr-495	357	7	hufbauer	hufbauer	NOUN
ftr-495	357	8	,	,	PUNCT
ftr-495	357	9	supra	supra	PROPN
ftr-495	357	10	note	note	NOUN
ftr-495	357	11	4	4	NUM
ftr-495	357	12	,	,	PUNCT
ftr-495	357	13	at	at	ADP
ftr-495	357	14	11	11	NUM
ftr-495	357	15	.	.	PUNCT
ftr-495	357	16	66	66	NUM
ftr-495	357	17	.	.	PUNCT
ftr-495	358	1	see	see	VERB
ftr-495	358	2	infra	infra	NOUN
ftr-495	358	3	note	note	VERB
ftr-495	358	4	68	68	NUM
ftr-495	358	5	.	.	NOUN
ftr-495	358	6	67	67	NUM
ftr-495	358	7	.	.	PUNCT
ftr-495	359	1	the	the	DET
ftr-495	359	2	united	united	PROPN
ftr-495	359	3	states	states	PROPN
ftr-495	359	4	taxes	tax	VERB
ftr-495	359	5	the	the	DET
ftr-495	359	6	worldwide	worldwide	ADJ
ftr-495	359	7	income	income	NOUN
ftr-495	359	8	of	of	ADP
ftr-495	359	9	its	its	PRON
ftr-495	359	10	citizens	citizen	NOUN
ftr-495	359	11	and	and	CCONJ
ftr-495	359	12	residents	resident	NOUN
ftr-495	359	13	,	,	PUNCT
ftr-495	359	14	including	include	VERB
ftr-495	359	15	that	that	PRON
ftr-495	359	16	of	of	ADP
ftr-495	359	17	domestic	domestic	ADJ
ftr-495	359	18	corporations	corporation	NOUN
ftr-495	359	19	that	that	PRON
ftr-495	359	20	operate	operate	VERB
ftr-495	359	21	internationally	internationally	ADV
ftr-495	359	22	.	.	PUNCT
ftr-495	360	1	foreign	foreign	ADJ
ftr-495	360	2	based	base	VERB
ftr-495	360	3	research	research	NOUN
ftr-495	360	4	would	would	AUX
ftr-495	360	5	generate	generate	VERB
ftr-495	360	6	products	product	NOUN
ftr-495	360	7	to	to	PART
ftr-495	360	8	be	be	AUX
ftr-495	360	9	sold	sell	VERB
ftr-495	360	10	that	that	PRON
ftr-495	360	11	are	be	AUX
ftr-495	360	12	nonetheless	nonetheless	ADV
ftr-495	360	13	subject	subject	ADJ
ftr-495	360	14	to	to	ADP
ftr-495	360	15	u.s	u.s	PROPN
ftr-495	360	16	.	.	PROPN
ftr-495	360	17	tax	tax	NOUN
ftr-495	360	18	unless	unless	SCONJ
ftr-495	360	19	the	the	DET
ftr-495	360	20	technology	technology	NOUN
ftr-495	360	21	is	be	AUX
ftr-495	360	22	sold	sell	VERB
ftr-495	360	23	or	or	CCONJ
ftr-495	360	24	licensed	license	VERB
ftr-495	360	25	to	to	ADP
ftr-495	360	26	a	a	DET
ftr-495	360	27	foreign	foreign	ADJ
ftr-495	360	28	subsidiary	subsidiary	NOUN
ftr-495	360	29	.	.	PUNCT
ftr-495	361	1	the	the	DET
ftr-495	361	2	code	code	NOUN
ftr-495	361	3	contains	contain	VERB
ftr-495	361	4	special	special	ADJ
ftr-495	361	5	provisions	provision	NOUN
ftr-495	361	6	designed	design	VERB
ftr-495	361	7	to	to	PART
ftr-495	361	8	curb	curb	VERB
ftr-495	361	9	possible	possible	ADJ
ftr-495	361	10	abuses	abuse	NOUN
ftr-495	361	11	in	in	ADP
ftr-495	361	12	the	the	DET
ftr-495	361	13	transfer	transfer	NOUN
ftr-495	361	14	of	of	ADP
ftr-495	361	15	technology	technology	NOUN
ftr-495	361	16	abroad	abroad	ADV
ftr-495	361	17	.	.	PUNCT
ftr-495	362	1	see	see	VERB
ftr-495	362	2	infra	infra	NOUN
ftr-495	362	3	text	text	NOUN
ftr-495	362	4	accompanying	accompany	VERB
ftr-495	362	5	notes	note	NOUN
ftr-495	362	6	85	85	NUM
ftr-495	362	7	-	-	SYM
ftr-495	362	8	89	89	NUM
ftr-495	362	9	;	;	PUNCT
ftr-495	362	10	1987	1987	NUM
ftr-495	362	11	r&d	r&d	NOUN
ftr-495	362	12	hearing	hearing	NOUN
ftr-495	362	13	,	,	PUNCT
ftr-495	362	14	supra	supra	PROPN
ftr-495	362	15	note	note	PROPN
ftr-495	362	16	7	7	NUM
ftr-495	362	17	,	,	PUNCT
ftr-495	362	18	at	at	ADP
ftr-495	362	19	41	41	NUM
ftr-495	362	20	.	.	PUNCT
ftr-495	363	1	68	68	NUM
ftr-495	363	2	.	.	PUNCT
ftr-495	364	1	robert	robert	PROPN
ftr-495	364	2	brainard	brainard	PROPN
ftr-495	364	3	,	,	PUNCT
ftr-495	364	4	internationalizing	internationalize	VERB
ftr-495	364	5	r&d	r&d	NOUN
ftr-495	364	6	,	,	PUNCT
ftr-495	364	7	oecd	oecd	PROPN
ftr-495	364	8	observer	observer	PROPN
ftr-495	364	9	,	,	PUNCT
ftr-495	364	10	feb.-mar	feb.-mar	PROPN
ftr-495	364	11	.	.	PROPN
ftr-495	364	12	1992	1992	NUM
ftr-495	364	13	,	,	PUNCT
ftr-495	364	14	at	at	ADP
ftr-495	364	15	7	7	NUM
ftr-495	364	16	,	,	PUNCT
ftr-495	364	17	8	8	NUM
ftr-495	364	18	;	;	PUNCT
ftr-495	364	19	see	see	VERB
ftr-495	364	20	also	also	ADV
ftr-495	364	21	hufbauer	hufbauer	ADJ
ftr-495	364	22	,	,	PUNCT
ftr-495	364	23	supra	supra	ADJ
ftr-495	364	24	note	note	NOUN
ftr-495	364	25	4	4	NUM
ftr-495	364	26	,	,	PUNCT
ftr-495	364	27	at	at	ADP
ftr-495	364	28	8	8	NUM
ftr-495	364	29	(	(	PUNCT
ftr-495	364	30	"	"	PUNCT
ftr-495	364	31	to	to	PART
ftr-495	364	32	be	be	AUX
ftr-495	364	33	sure	sure	ADJ
ftr-495	364	34	r&d	r&d	NOUN
ftr-495	364	35	has	have	AUX
ftr-495	364	36	become	become	VERB
ftr-495	364	37	more	more	ADV
ftr-495	364	38	international	international	ADJ
ftr-495	364	39	,	,	PUNCT
ftr-495	364	40	but	but	CCONJ
ftr-495	364	41	this	this	PRON
ftr-495	364	42	is	be	AUX
ftr-495	364	43	largely	largely	ADV
ftr-495	364	44	the	the	DET
ftr-495	364	45	result	result	NOUN
ftr-495	364	46	of	of	ADP
ftr-495	364	47	cross	cross	ADJ
ftr-495	364	48	-	-	ADJ
ftr-495	364	49	border	border	ADJ
ftr-495	364	50	alliance	alliance	NOUN
ftr-495	364	51	between	between	ADP
ftr-495	364	52	firms	firm	NOUN
ftr-495	364	53	to	to	PART
ftr-495	364	54	share	share	VERB
ftr-495	364	55	firm	firm	ADJ
ftr-495	364	56	-	-	PUNCT
ftr-495	364	57	specific	specific	ADJ
ftr-495	364	58	expertise	expertise	NOUN
ftr-495	364	59	rather	rather	ADV
ftr-495	364	60	than	than	ADP
ftr-495	364	61	a	a	DET
ftr-495	364	62	global	global	ADJ
ftr-495	364	63	spread	spread	NOUN
ftr-495	364	64	of	of	ADP
ftr-495	364	65	r&d	r&d	NOUN
ftr-495	364	66	facilities	facility	NOUN
ftr-495	364	67	.	.	PUNCT
ftr-495	364	68	"	"	PUNCT
ftr-495	364	69	)	)	PUNCT
ftr-495	364	70	.	.	PUNCT
ftr-495	365	1	[	[	X
ftr-495	365	2	vol	vol	NOUN
ftr-495	365	3	.	.	NOUN
ftr-495	366	1	1:6	1:6	NUM
ftr-495	366	2	neutral	neutral	ADJ
ftr-495	366	3	international	international	ADJ
ftr-495	366	4	tar	tar	NOUN
ftr-495	366	5	rules	rule	NOUN
ftr-495	366	6	allocating	allocate	VERB
ftr-495	366	7	costs	cost	NOUN
ftr-495	366	8	the	the	DET
ftr-495	366	9	expertise	expertise	NOUN
ftr-495	366	10	of	of	ADP
ftr-495	366	11	local	local	ADJ
ftr-495	366	12	and	and	CCONJ
ftr-495	366	13	foreign	foreign	ADJ
ftr-495	366	14	personnel	personnel	NOUN
ftr-495	366	15	and	and	CCONJ
ftr-495	366	16	the	the	DET
ftr-495	366	17	combination	combination	NOUN
ftr-495	366	18	of	of	ADP
ftr-495	366	19	technological	technological	ADJ
ftr-495	366	20	strengths	strength	NOUN
ftr-495	366	21	in	in	ADP
ftr-495	366	22	strategic	strategic	ADJ
ftr-495	366	23	ways.9	ways.9	NOUN
ftr-495	366	24	in	in	ADP
ftr-495	366	25	addition	addition	NOUN
ftr-495	366	26	,	,	PUNCT
ftr-495	366	27	companies	company	NOUN
ftr-495	366	28	may	may	AUX
ftr-495	366	29	derive	derive	VERB
ftr-495	366	30	cost	cost	NOUN
ftr-495	366	31	benefits	benefit	NOUN
ftr-495	366	32	from	from	ADP
ftr-495	366	33	pooling	pool	VERB
ftr-495	366	34	resources	resource	NOUN
ftr-495	366	35	,	,	PUNCT
ftr-495	366	36	but	but	CCONJ
ftr-495	366	37	they	they	PRON
ftr-495	366	38	may	may	AUX
ftr-495	366	39	continue	continue	VERB
ftr-495	366	40	competitive	competitive	ADJ
ftr-495	366	41	advantages	advantage	NOUN
ftr-495	366	42	in	in	ADP
ftr-495	366	43	the	the	DET
ftr-495	366	44	application	application	NOUN
ftr-495	366	45	and	and	CCONJ
ftr-495	366	46	marketing	marketing	NOUN
ftr-495	366	47	of	of	ADP
ftr-495	366	48	technology	technology	NOUN
ftr-495	366	49	.	.	PUNCT
ftr-495	366	50	"	"	PUNCT
ftr-495	367	1	the	the	DET
ftr-495	367	2	increasing	increase	VERB
ftr-495	367	3	involvement	involvement	NOUN
ftr-495	367	4	of	of	ADP
ftr-495	367	5	u.s	u.s	PROPN
ftr-495	367	6	.	.	PROPN
ftr-495	367	7	companies	company	NOUN
ftr-495	367	8	in	in	ADP
ftr-495	367	9	international	international	ADJ
ftr-495	367	10	research	research	NOUN
ftr-495	367	11	and	and	CCONJ
ftr-495	367	12	development	development	NOUN
ftr-495	367	13	agreements	agreement	NOUN
ftr-495	367	14	suggests	suggest	VERB
ftr-495	367	15	that	that	SCONJ
ftr-495	367	16	the	the	DET
ftr-495	367	17	u.s	u.s	PROPN
ftr-495	367	18	.	.	PROPN
ftr-495	367	19	government	government	NOUN
ftr-495	367	20	's	's	PART
ftr-495	367	21	chauvinistic	chauvinistic	ADJ
ftr-495	367	22	tax	tax	NOUN
ftr-495	367	23	policy	policy	NOUN
ftr-495	367	24	ignores	ignore	VERB
ftr-495	367	25	the	the	DET
ftr-495	367	26	reality	reality	NOUN
ftr-495	367	27	of	of	ADP
ftr-495	367	28	current	current	ADJ
ftr-495	367	29	business	business	NOUN
ftr-495	367	30	practices	practice	NOUN
ftr-495	367	31	and	and	CCONJ
ftr-495	367	32	may	may	AUX
ftr-495	367	33	impede	impede	VERB
ftr-495	367	34	development	development	NOUN
ftr-495	367	35	.	.	PUNCT
ftr-495	368	1	7	7	X
ftr-495	368	2	'	'	PUNCT
ftr-495	368	3	in	in	ADP
ftr-495	368	4	creating	create	VERB
ftr-495	368	5	new	new	ADJ
ftr-495	368	6	rules	rule	NOUN
ftr-495	368	7	,	,	PUNCT
ftr-495	368	8	congress	congress	PROPN
ftr-495	368	9	must	must	AUX
ftr-495	368	10	acknowledge	acknowledge	VERB
ftr-495	368	11	that	that	SCONJ
ftr-495	368	12	the	the	DET
ftr-495	368	13	interest	interest	NOUN
ftr-495	368	14	of	of	ADP
ftr-495	368	15	the	the	DET
ftr-495	368	16	united	united	PROPN
ftr-495	368	17	states	states	PROPN
ftr-495	368	18	lies	lie	VERB
ftr-495	368	19	in	in	ADP
ftr-495	368	20	encouragement	encouragement	NOUN
ftr-495	368	21	of	of	ADP
ftr-495	368	22	international	international	ADJ
ftr-495	368	23	research	research	NOUN
ftr-495	368	24	and	and	CCONJ
ftr-495	368	25	development	development	NOUN
ftr-495	368	26	collaborations	collaboration	NOUN
ftr-495	368	27	and	and	CCONJ
ftr-495	368	28	,	,	PUNCT
ftr-495	368	29	hence	hence	ADV
ftr-495	368	30	,	,	PUNCT
ftr-495	368	31	in	in	ADP
ftr-495	368	32	elimination	elimination	NOUN
ftr-495	368	33	of	of	ADP
ftr-495	368	34	location	location	NOUN
ftr-495	368	35	-	-	PUNCT
ftr-495	368	36	based	base	VERB
ftr-495	368	37	research	research	NOUN
ftr-495	368	38	allocation	allocation	NOUN
ftr-495	368	39	rules.12	rules.12	NOUN
ftr-495	368	40	consequently	consequently	ADV
ftr-495	368	41	,	,	PUNCT
ftr-495	368	42	congress	congress	PROPN
ftr-495	368	43	should	should	AUX
ftr-495	368	44	reject	reject	VERB
ftr-495	368	45	the	the	DET
ftr-495	368	46	recent	recent	ADJ
ftr-495	368	47	proposal	proposal	NOUN
ftr-495	368	48	by	by	ADP
ftr-495	368	49	the	the	DET
ftr-495	368	50	clinton	clinton	PROPN
ftr-495	368	51	administration	administration	PROPN
ftr-495	368	52	to	to	PART
ftr-495	368	53	allocate	allocate	VERB
ftr-495	368	54	research	research	NOUN
ftr-495	368	55	costs	cost	NOUN
ftr-495	368	56	to	to	ADP
ftr-495	368	57	the	the	DET
ftr-495	368	58	place	place	NOUN
ftr-495	368	59	of	of	ADP
ftr-495	368	60	performance	performance	NOUN
ftr-495	368	61	.	.	PUNCT
ftr-495	369	1	the	the	DET
ftr-495	369	2	proposal	proposal	NOUN
ftr-495	369	3	,	,	PUNCT
ftr-495	369	4	which	which	PRON
ftr-495	369	5	is	be	AUX
ftr-495	369	6	part	part	NOUN
ftr-495	369	7	of	of	ADP
ftr-495	369	8	president	president	PROPN
ftr-495	369	9	clinton	clinton	PROPN
ftr-495	369	10	's	's	PART
ftr-495	369	11	comprehensive	comprehensive	ADJ
ftr-495	369	12	economic	economic	ADJ
ftr-495	369	13	plan	plan	NOUN
ftr-495	369	14	,	,	PUNCT
ftr-495	369	15	is	be	AUX
ftr-495	369	16	designed	design	VERB
ftr-495	369	17	to	to	PART
ftr-495	369	18	encourage	encourage	VERB
ftr-495	369	19	the	the	DET
ftr-495	369	20	conduct	conduct	NOUN
ftr-495	369	21	of	of	ADP
ftr-495	369	22	research	research	NOUN
ftr-495	369	23	in	in	ADP
ftr-495	369	24	69	69	NUM
ftr-495	369	25	.	.	PUNCT
ftr-495	370	1	brainard	brainard	PROPN
ftr-495	370	2	,	,	PUNCT
ftr-495	370	3	supra	supra	PROPN
ftr-495	370	4	note	note	NOUN
ftr-495	370	5	68	68	NUM
ftr-495	370	6	.	.	PUNCT
ftr-495	371	1	at	at	ADP
ftr-495	371	2	8	8	NUM
ftr-495	371	3	.	.	PUNCT
ftr-495	372	1	recent	recent	ADJ
ftr-495	372	2	examples	example	NOUN
ftr-495	372	3	of	of	ADP
ftr-495	372	4	potential	potential	ADJ
ftr-495	372	5	savings	saving	NOUN
ftr-495	372	6	from	from	ADP
ftr-495	372	7	international	international	ADJ
ftr-495	372	8	collaborations	collaboration	NOUN
ftr-495	372	9	abound	abound	VERB
ftr-495	372	10	.	.	PUNCT
ftr-495	373	1	for	for	ADP
ftr-495	373	2	example	example	NOUN
ftr-495	373	3	,	,	PUNCT
ftr-495	373	4	the	the	DET
ftr-495	373	5	race	race	NOUN
ftr-495	373	6	for	for	ADP
ftr-495	373	7	a	a	DET
ftr-495	373	8	worldwide	worldwide	ADJ
ftr-495	373	9	standard	standard	NOUN
ftr-495	373	10	in	in	ADP
ftr-495	373	11	a	a	DET
ftr-495	373	12	highdefinition	highdefinition	NOUN
ftr-495	373	13	television	television	NOUN
ftr-495	373	14	system	system	NOUN
ftr-495	373	15	would	would	AUX
ftr-495	373	16	have	have	AUX
ftr-495	373	17	been	be	AUX
ftr-495	373	18	less	less	ADV
ftr-495	373	19	costly	costly	ADJ
ftr-495	373	20	if	if	SCONJ
ftr-495	373	21	the	the	DET
ftr-495	373	22	united	united	PROPN
ftr-495	373	23	states	states	PROPN
ftr-495	373	24	.	.	PUNCT
ftr-495	374	1	europe	europe	PROPN
ftr-495	374	2	and	and	CCONJ
ftr-495	374	3	japan	japan	PROPN
ftr-495	374	4	had	have	AUX
ftr-495	374	5	cooperated	cooperate	VERB
ftr-495	374	6	in	in	ADP
ftr-495	374	7	the	the	DET
ftr-495	374	8	development	development	NOUN
ftr-495	374	9	of	of	ADP
ftr-495	374	10	the	the	DET
ftr-495	374	11	new	new	ADJ
ftr-495	374	12	digital	digital	ADJ
ftr-495	374	13	technology	technology	NOUN
ftr-495	374	14	currently	currently	ADV
ftr-495	374	15	under	under	ADP
ftr-495	374	16	examination	examination	NOUN
ftr-495	374	17	by	by	ADP
ftr-495	374	18	the	the	DET
ftr-495	374	19	federal	federal	PROPN
ftr-495	374	20	communications	communications	PROPN
ftr-495	374	21	commission	commission	PROPN
ftr-495	374	22	.	.	PUNCT
ftr-495	375	1	instead	instead	ADV
ftr-495	375	2	,	,	PUNCT
ftr-495	375	3	the	the	DET
ftr-495	375	4	european	european	PROPN
ftr-495	375	5	community	community	PROPN
ftr-495	375	6	recently	recently	ADV
ftr-495	375	7	announced	announce	VERB
ftr-495	375	8	a	a	DET
ftr-495	375	9	decision	decision	NOUN
ftr-495	375	10	to	to	PART
ftr-495	375	11	abandon	abandon	VERB
ftr-495	375	12	its	its	PRON
ftr-495	375	13	own	own	ADJ
ftr-495	375	14	efforts	effort	NOUN
ftr-495	375	15	to	to	PART
ftr-495	375	16	develop	develop	VERB
ftr-495	375	17	"	"	PUNCT
ftr-495	375	18	conventional	conventional	ADJ
ftr-495	375	19	analog	analog	NOUN
ftr-495	375	20	,	,	PUNCT
ftr-495	375	21	or	or	CCONJ
ftr-495	375	22	wave	wave	NOUN
ftr-495	375	23	.	.	PUNCT
ftr-495	376	1	broadcasting	broadcasting	NOUN
ftr-495	376	2	systems	system	NOUN
ftr-495	376	3	"	"	PUNCT
ftr-495	376	4	because	because	SCONJ
ftr-495	376	5	the	the	DET
ftr-495	376	6	u.s.-developed	u.s.-developed	ADJ
ftr-495	376	7	technology	technology	NOUN
ftr-495	376	8	is	be	AUX
ftr-495	376	9	certain	certain	ADJ
ftr-495	376	10	to	to	PART
ftr-495	376	11	become	become	VERB
ftr-495	376	12	the	the	DET
ftr-495	376	13	worldwide	worldwide	ADJ
ftr-495	376	14	standard	standard	NOUN
ftr-495	376	15	.	.	PUNCT
ftr-495	377	1	the	the	DET
ftr-495	377	2	move	move	NOUN
ftr-495	377	3	enabled	enable	VERB
ftr-495	377	4	the	the	DET
ftr-495	377	5	european	european	ADJ
ftr-495	377	6	community	community	NOUN
ftr-495	377	7	to	to	PART
ftr-495	377	8	avoid	avoid	VERB
ftr-495	377	9	wasting	waste	VERB
ftr-495	377	10	another	another	DET
ftr-495	377	11	$	$	SYM
ftr-495	377	12	600	600	NUM
ftr-495	377	13	million	million	NUM
ftr-495	377	14	on	on	ADP
ftr-495	377	15	the	the	DET
ftr-495	377	16	european	european	PROPN
ftr-495	377	17	technology	technology	PROPN
ftr-495	377	18	.	.	PUNCT
ftr-495	378	1	two	two	NUM
ftr-495	378	2	european	european	ADJ
ftr-495	378	3	companies	company	NOUN
ftr-495	378	4	.	.	PUNCT
ftr-495	379	1	one	one	NUM
ftr-495	379	2	dutch	dutch	NOUN
ftr-495	379	3	and	and	CCONJ
ftr-495	379	4	one	one	NUM
ftr-495	379	5	french	french	NOUN
ftr-495	379	6	,	,	PUNCT
ftr-495	379	7	participated	participate	VERB
ftr-495	379	8	in	in	ADP
ftr-495	379	9	the	the	DET
ftr-495	379	10	u.s	u.s	PROPN
ftr-495	379	11	.	.	PROPN
ftr-495	379	12	research	research	NOUN
ftr-495	379	13	effort	effort	NOUN
ftr-495	379	14	as	as	ADP
ftr-495	379	15	members	member	NOUN
ftr-495	379	16	of	of	ADP
ftr-495	379	17	a	a	DET
ftr-495	379	18	consortium	consortium	NOUN
ftr-495	379	19	.	.	PUNCT
ftr-495	380	1	richard	richard	PROPN
ftr-495	380	2	w.	w.	PROPN
ftr-495	380	3	stevenson	stevenson	PROPN
ftr-495	380	4	,	,	PUNCT
ftr-495	380	5	europeans	european	NOUN
ftr-495	380	6	giving	give	VERB
ftr-495	380	7	up	up	ADP
ftr-495	380	8	advanced	advanced	ADJ
ftr-495	380	9	-	-	PUNCT
ftr-495	380	10	tv	tv	NOUN
ftr-495	380	11	project	project	NOUN
ftr-495	380	12	.	.	PUNCT
ftr-495	381	1	n.y	n.y	PROPN
ftr-495	381	2	.	.	PROPN
ftr-495	381	3	times	times	PROPN
ftr-495	381	4	.	.	PUNCT
ftr-495	382	1	feb	feb	PROPN
ftr-495	382	2	.	.	PROPN
ftr-495	382	3	20	20	NUM
ftr-495	382	4	.	.	NUM
ftr-495	382	5	1993	1993	NUM
ftr-495	382	6	.	.	PUNCT
ftr-495	383	1	at	at	ADP
ftr-495	383	2	a46	a46	NOUN
ftr-495	383	3	.	.	PUNCT
ftr-495	384	1	70	70	NUM
ftr-495	384	2	.	.	X
ftr-495	385	1	brainard	brainard	PROPN
ftr-495	385	2	,	,	PUNCT
ftr-495	385	3	supra	supra	PROPN
ftr-495	385	4	note	note	PROPN
ftr-495	385	5	68	68	NUM
ftr-495	385	6	,	,	PUNCT
ftr-495	385	7	at	at	ADP
ftr-495	385	8	9	9	NUM
ftr-495	385	9	.	.	PUNCT
ftr-495	385	10	71	71	NUM
ftr-495	385	11	.	.	PUNCT
ftr-495	386	1	i	i	PRON
ftr-495	386	2	d.	d.	PROPN
ftr-495	386	3	the	the	DET
ftr-495	386	4	oecd	oecd	PROPN
ftr-495	386	5	staff	staff	NOUN
ftr-495	386	6	has	have	AUX
ftr-495	386	7	proposed	propose	VERB
ftr-495	386	8	that	that	SCONJ
ftr-495	386	9	oecd	oecd	PROPN
ftr-495	386	10	countries	country	NOUN
ftr-495	386	11	reject	reject	VERB
ftr-495	386	12	nationalistic	nationalistic	ADJ
ftr-495	386	13	policies	policy	NOUN
ftr-495	386	14	:	:	PUNCT
ftr-495	386	15	the	the	DET
ftr-495	386	16	science	science	NOUN
ftr-495	386	17	and	and	CCONJ
ftr-495	386	18	technology	technology	NOUN
ftr-495	386	19	policies	policy	NOUN
ftr-495	386	20	of	of	ADP
ftr-495	386	21	oecd	oecd	PROPN
ftr-495	386	22	countries	country	NOUN
ftr-495	386	23	at	at	ADP
ftr-495	386	24	present	present	ADJ
ftr-495	386	25	tend	tend	VERB
ftr-495	386	26	to	to	PART
ftr-495	386	27	have	have	VERB
ftr-495	386	28	an	an	DET
ftr-495	386	29	intrinsic	intrinsic	ADJ
ftr-495	386	30	insular	insular	ADJ
ftr-495	386	31	bias	bias	NOUN
ftr-495	386	32	.	.	PUNCT
ftr-495	387	1	to	to	PART
ftr-495	387	2	offset	offset	VERB
ftr-495	387	3	it	it	PRON
ftr-495	387	4	,	,	PUNCT
ftr-495	387	5	priority	priority	NOUN
ftr-495	387	6	should	should	AUX
ftr-495	387	7	be	be	AUX
ftr-495	387	8	given	give	VERB
ftr-495	387	9	to	to	ADP
ftr-495	387	10	developing	develop	VERB
ftr-495	387	11	international	international	ADJ
ftr-495	387	12	collaboration	collaboration	NOUN
ftr-495	387	13	in	in	ADP
ftr-495	387	14	pre	pre	ADJ
ftr-495	387	15	-	-	ADJ
ftr-495	387	16	commercial	commercial	ADJ
ftr-495	387	17	r&d	r&d	NOUN
ftr-495	387	18	and	and	CCONJ
ftr-495	387	19	to	to	ADP
ftr-495	387	20	promoting	promote	VERB
ftr-495	387	21	technological	technological	ADJ
ftr-495	387	22	activities	activity	NOUN
ftr-495	387	23	that	that	PRON
ftr-495	387	24	combine	combine	VERB
ftr-495	387	25	resources	resource	NOUN
ftr-495	387	26	and	and	CCONJ
ftr-495	387	27	complementary	complementary	ADJ
ftr-495	387	28	technical	technical	ADJ
ftr-495	387	29	capabilities	capability	NOUN
ftr-495	387	30	,	,	PUNCT
ftr-495	387	31	with	with	ADP
ftr-495	387	32	particular	particular	ADJ
ftr-495	387	33	emphasis	emphasis	NOUN
ftr-495	387	34	on	on	ADP
ftr-495	387	35	'	'	PUNCT
ftr-495	387	36	generic	generic	ADJ
ftr-495	387	37	technologies	technology	NOUN
ftr-495	387	38	.	.	PUNCT
ftr-495	387	39	'	'	PUNCT
ftr-495	388	1	i	i	PRON
ftr-495	388	2	d.	d.	PROPN
ftr-495	388	3	at	at	ADP
ftr-495	388	4	10	10	NUM
ftr-495	388	5	.	.	PUNCT
ftr-495	389	1	72	72	NUM
ftr-495	389	2	.	.	PUNCT
ftr-495	390	1	as	as	SCONJ
ftr-495	390	2	the	the	DET
ftr-495	390	3	oecd	oecd	PROPN
ftr-495	390	4	staff	staff	NOUN
ftr-495	390	5	noted	note	VERB
ftr-495	390	6	:	:	PUNCT
ftr-495	390	7	to	to	PART
ftr-495	390	8	formulate	formulate	VERB
ftr-495	390	9	policies	policy	NOUN
ftr-495	390	10	for	for	ADP
ftr-495	390	11	exploiting	exploit	VERB
ftr-495	390	12	the	the	DET
ftr-495	390	13	potential	potential	ADJ
ftr-495	390	14	technological	technological	ADJ
ftr-495	390	15	and	and	CCONJ
ftr-495	390	16	economic	economic	ADJ
ftr-495	390	17	gains	gain	NOUN
ftr-495	390	18	of	of	ADP
ftr-495	390	19	internationalization	internationalization	NOUN
ftr-495	390	20	,	,	PUNCT
ftr-495	390	21	governments	government	NOUN
ftr-495	390	22	have	have	VERB
ftr-495	390	23	to	to	PART
ftr-495	390	24	determine	determine	VERB
ftr-495	390	25	where	where	SCONJ
ftr-495	390	26	'	'	PUNCT
ftr-495	390	27	national	national	ADJ
ftr-495	390	28	interest	interest	NOUN
ftr-495	390	29	'	'	PUNCT
ftr-495	390	30	lies	lie	NOUN
ftr-495	390	31	in	in	ADP
ftr-495	390	32	an	an	DET
ftr-495	390	33	era	era	NOUN
ftr-495	390	34	of	of	ADP
ftr-495	390	35	transnational	transnational	ADJ
ftr-495	390	36	integration	integration	NOUN
ftr-495	390	37	of	of	ADP
ftr-495	390	38	industrial	industrial	ADJ
ftr-495	390	39	and	and	CCONJ
ftr-495	390	40	economic	economic	ADJ
ftr-495	390	41	activities	activity	NOUN
ftr-495	390	42	.	.	PUNCT
ftr-495	391	1	it	it	PRON
ftr-495	391	2	is	be	AUX
ftr-495	391	3	significant	significant	ADJ
ftr-495	391	4	that	that	SCONJ
ftr-495	391	5	there	there	PRON
ftr-495	391	6	is	be	VERB
ftr-495	391	7	an	an	DET
ftr-495	391	8	apparent	apparent	ADJ
ftr-495	391	9	divergence	divergence	NOUN
ftr-495	391	10	between	between	ADP
ftr-495	391	11	the	the	DET
ftr-495	391	12	global	global	ADJ
ftr-495	391	13	strategies	strategy	NOUN
ftr-495	391	14	of	of	ADP
ftr-495	391	15	companies	company	NOUN
ftr-495	391	16	and	and	CCONJ
ftr-495	391	17	the	the	DET
ftr-495	391	18	national	national	ADJ
ftr-495	391	19	policies	policy	NOUN
ftr-495	391	20	of	of	ADP
ftr-495	391	21	governments	government	NOUN
ftr-495	391	22	;	;	PUNCT
ftr-495	391	23	indeed	indeed	ADV
ftr-495	391	24	,	,	PUNCT
ftr-495	391	25	they	they	PRON
ftr-495	391	26	frequently	frequently	ADV
ftr-495	391	27	seem	seem	VERB
ftr-495	391	28	to	to	PART
ftr-495	391	29	be	be	AUX
ftr-495	391	30	at	at	ADP
ftr-495	391	31	crosspurposes	crosspurpose	NOUN
ftr-495	391	32	.	.	PUNCT
ftr-495	392	1	yet	yet	CCONJ
ftr-495	392	2	the	the	DET
ftr-495	392	3	respective	respective	ADJ
ftr-495	392	4	objectives	objective	NOUN
ftr-495	392	5	of	of	ADP
ftr-495	392	6	the	the	DET
ftr-495	392	7	nation	nation	NOUN
ftr-495	392	8	-	-	PUNCT
ftr-495	392	9	state	state	NOUN
ftr-495	392	10	and	and	CCONJ
ftr-495	392	11	multinational	multinational	ADJ
ftr-495	392	12	industry	industry	NOUN
ftr-495	392	13	can	can	AUX
ftr-495	392	14	be	be	AUX
ftr-495	392	15	reconciled	reconcile	VERB
ftr-495	392	16	.	.	PUNCT
ftr-495	393	1	19931	19931	NUM
ftr-495	393	2	florida	florida	PROPN
ftr-495	393	3	tax	tax	PROPN
ftr-495	393	4	review	review	NOUN
ftr-495	393	5	the	the	DET
ftr-495	393	6	united	united	PROPN
ftr-495	393	7	states	states	PROPN
ftr-495	393	8	.	.	PUNCT
ftr-495	394	1	the	the	DET
ftr-495	394	2	plan	plan	NOUN
ftr-495	394	3	is	be	AUX
ftr-495	394	4	commendable	commendable	ADJ
ftr-495	394	5	for	for	ADP
ftr-495	394	6	its	its	PRON
ftr-495	394	7	goal	goal	NOUN
ftr-495	394	8	of	of	ADP
ftr-495	394	9	simplifying	simplify	VERB
ftr-495	394	10	complex	complex	ADJ
ftr-495	394	11	rules	rule	NOUN
ftr-495	394	12	and	and	CCONJ
ftr-495	394	13	thereby	thereby	ADV
ftr-495	394	14	promoting	promote	VERB
ftr-495	394	15	compliance.73	compliance.73	NOUN
ftr-495	394	16	for	for	ADP
ftr-495	394	17	the	the	DET
ftr-495	394	18	reasons	reason	NOUN
ftr-495	394	19	discussed	discuss	VERB
ftr-495	394	20	above	above	ADV
ftr-495	394	21	,	,	PUNCT
ftr-495	394	22	however	however	ADV
ftr-495	394	23	,	,	PUNCT
ftr-495	394	24	it	it	PRON
ftr-495	394	25	is	be	AUX
ftr-495	394	26	misguided	misguided	ADJ
ftr-495	394	27	in	in	ADP
ftr-495	394	28	its	its	PRON
ftr-495	394	29	goal	goal	NOUN
ftr-495	394	30	of	of	ADP
ftr-495	394	31	encouraging	encourage	VERB
ftr-495	394	32	the	the	DET
ftr-495	394	33	location	location	NOUN
ftr-495	394	34	of	of	ADP
ftr-495	394	35	research	research	NOUN
ftr-495	394	36	in	in	ADP
ftr-495	394	37	the	the	DET
ftr-495	394	38	united	united	PROPN
ftr-495	394	39	states	states	PROPN
ftr-495	394	40	.	.	PUNCT
ftr-495	395	1	the	the	DET
ftr-495	395	2	current	current	ADJ
ftr-495	395	3	state	state	NOUN
ftr-495	395	4	of	of	ADP
ftr-495	395	5	the	the	DET
ftr-495	395	6	u.s	u.s	PROPN
ftr-495	395	7	.	.	PROPN
ftr-495	395	8	economy	economy	NOUN
ftr-495	395	9	,	,	PUNCT
ftr-495	395	10	the	the	DET
ftr-495	395	11	need	need	NOUN
ftr-495	395	12	for	for	ADP
ftr-495	395	13	rational	rational	ADJ
ftr-495	395	14	tax	tax	NOUN
ftr-495	395	15	rules	rule	NOUN
ftr-495	395	16	and	and	CCONJ
ftr-495	395	17	the	the	DET
ftr-495	395	18	needs	need	NOUN
ftr-495	395	19	of	of	ADP
ftr-495	395	20	u.s	u.s	PROPN
ftr-495	395	21	.	.	PROPN
ftr-495	395	22	multinational	multinational	ADJ
ftr-495	395	23	businesses	business	NOUN
ftr-495	395	24	and	and	CCONJ
ftr-495	395	25	the	the	DET
ftr-495	395	26	international	international	ADJ
ftr-495	395	27	community	community	NOUN
ftr-495	395	28	demand	demand	VERB
ftr-495	395	29	a	a	DET
ftr-495	395	30	different	different	ADJ
ftr-495	395	31	tactic	tactic	NOUN
ftr-495	395	32	.	.	PUNCT
ftr-495	396	1	congress	congress	PROPN
ftr-495	396	2	should	should	AUX
ftr-495	396	3	adopt	adopt	VERB
ftr-495	396	4	a	a	DET
ftr-495	396	5	neutral	neutral	ADJ
ftr-495	396	6	rule	rule	NOUN
ftr-495	396	7	,	,	PUNCT
ftr-495	396	8	discussed	discuss	VERB
ftr-495	396	9	more	more	ADV
ftr-495	396	10	fully	fully	ADV
ftr-495	396	11	below	below	ADV
ftr-495	396	12	in	in	ADP
ftr-495	396	13	section	section	NOUN
ftr-495	396	14	iv	iv	NUM
ftr-495	396	15	,	,	PUNCT
ftr-495	396	16	that	that	PRON
ftr-495	396	17	connects	connect	VERB
ftr-495	396	18	research	research	NOUN
ftr-495	396	19	costs	cost	NOUN
ftr-495	396	20	to	to	ADP
ftr-495	396	21	projected	project	VERB
ftr-495	396	22	benefits	benefit	NOUN
ftr-495	396	23	.	.	PUNCT
ftr-495	397	1	the	the	DET
ftr-495	397	2	rule	rule	NOUN
ftr-495	397	3	would	would	AUX
ftr-495	397	4	completely	completely	ADV
ftr-495	397	5	eliminate	eliminate	VERB
ftr-495	397	6	allocation	allocation	NOUN
ftr-495	397	7	on	on	ADP
ftr-495	397	8	the	the	DET
ftr-495	397	9	basis	basis	NOUN
ftr-495	397	10	of	of	ADP
ftr-495	397	11	location	location	NOUN
ftr-495	397	12	of	of	ADP
ftr-495	397	13	research	research	NOUN
ftr-495	397	14	activities	activity	NOUN
ftr-495	397	15	.	.	PUNCT
ftr-495	398	1	instead	instead	ADV
ftr-495	398	2	,	,	PUNCT
ftr-495	398	3	research	research	NOUN
ftr-495	398	4	costs	cost	NOUN
ftr-495	398	5	would	would	AUX
ftr-495	398	6	be	be	AUX
ftr-495	398	7	allocated	allocate	VERB
ftr-495	398	8	on	on	ADP
ftr-495	398	9	the	the	DET
ftr-495	398	10	basis	basis	NOUN
ftr-495	398	11	of	of	ADP
ftr-495	398	12	gross	gross	ADJ
ftr-495	398	13	sales	sale	NOUN
ftr-495	398	14	or	or	CCONJ
ftr-495	398	15	gross	gross	ADJ
ftr-495	398	16	income	income	NOUN
ftr-495	398	17	expected	expect	VERB
ftr-495	398	18	to	to	PART
ftr-495	398	19	be	be	AUX
ftr-495	398	20	derived	derive	VERB
ftr-495	398	21	from	from	ADP
ftr-495	398	22	the	the	DET
ftr-495	398	23	activity	activity	NOUN
ftr-495	398	24	or	or	CCONJ
ftr-495	398	25	on	on	ADP
ftr-495	398	26	the	the	DET
ftr-495	398	27	basis	basis	NOUN
ftr-495	398	28	of	of	ADP
ftr-495	398	29	the	the	DET
ftr-495	398	30	asset	asset	NOUN
ftr-495	398	31	method	method	NOUN
ftr-495	398	32	of	of	ADP
ftr-495	398	33	apportionment	apportionment	NOUN
ftr-495	398	34	similar	similar	ADJ
ftr-495	398	35	to	to	ADP
ftr-495	398	36	that	that	PRON
ftr-495	398	37	provided	provide	VERB
ftr-495	398	38	in	in	ADP
ftr-495	398	39	the	the	DET
ftr-495	398	40	interest	interest	NOUN
ftr-495	398	41	allocation	allocation	NOUN
ftr-495	398	42	rules	rule	NOUN
ftr-495	398	43	.	.	PUNCT
ftr-495	399	1	in	in	ADP
ftr-495	399	2	addition	addition	NOUN
ftr-495	399	3	,	,	PUNCT
ftr-495	399	4	an	an	DET
ftr-495	399	5	alternative	alternative	ADJ
ftr-495	399	6	method	method	NOUN
ftr-495	399	7	would	would	AUX
ftr-495	399	8	permit	permit	VERB
ftr-495	399	9	the	the	DET
ftr-495	399	10	taxpayer	taxpayer	NOUN
ftr-495	399	11	to	to	PART
ftr-495	399	12	establish	establish	VERB
ftr-495	399	13	any	any	DET
ftr-495	399	14	other	other	ADJ
ftr-495	399	15	reasonable	reasonable	ADJ
ftr-495	399	16	method	method	NOUN
ftr-495	399	17	of	of	ADP
ftr-495	399	18	allocation	allocation	NOUN
ftr-495	399	19	and	and	CCONJ
ftr-495	399	20	apportionment	apportionment	VERB
ftr-495	399	21	consistent	consistent	ADJ
ftr-495	399	22	with	with	ADP
ftr-495	399	23	other	other	ADJ
ftr-495	399	24	business	business	NOUN
ftr-495	399	25	practices.74	practices.74	ADJ
ftr-495	399	26	while	while	SCONJ
ftr-495	399	27	this	this	DET
ftr-495	399	28	article	article	NOUN
ftr-495	399	29	contends	contend	VERB
ftr-495	399	30	that	that	SCONJ
ftr-495	399	31	u.s	u.s	PROPN
ftr-495	399	32	.	.	PROPN
ftr-495	399	33	tax	tax	NOUN
ftr-495	399	34	rules	rule	NOUN
ftr-495	399	35	should	should	AUX
ftr-495	399	36	not	not	PART
ftr-495	399	37	provide	provide	VERB
ftr-495	399	38	an	an	DET
ftr-495	399	39	incentive	incentive	NOUN
ftr-495	399	40	for	for	ADP
ftr-495	399	41	u.s.-based	u.s.-based	ADJ
ftr-495	399	42	research	research	NOUN
ftr-495	399	43	,	,	PUNCT
ftr-495	399	44	it	it	PRON
ftr-495	399	45	acknowledges	acknowledge	VERB
ftr-495	399	46	that	that	SCONJ
ftr-495	399	47	suitable	suitable	ADJ
ftr-495	399	48	methods	method	NOUN
ftr-495	399	49	of	of	ADP
ftr-495	399	50	encouraging	encourage	VERB
ftr-495	399	51	research	research	NOUN
ftr-495	399	52	by	by	ADP
ftr-495	399	53	u.s	u.s	PROPN
ftr-495	399	54	.	.	PROPN
ftr-495	399	55	businesses	business	NOUN
ftr-495	399	56	do	do	AUX
ftr-495	399	57	exist	exist	VERB
ftr-495	399	58	.	.	PUNCT
ftr-495	400	1	the	the	DET
ftr-495	400	2	most	most	ADV
ftr-495	400	3	appropriate	appropriate	ADJ
ftr-495	400	4	method	method	NOUN
ftr-495	400	5	is	be	AUX
ftr-495	400	6	a	a	DET
ftr-495	400	7	direct	direct	ADJ
ftr-495	400	8	appropriation	appropriation	NOUN
ftr-495	400	9	to	to	ADP
ftr-495	400	10	u.s	u.s	PROPN
ftr-495	400	11	.	.	PROPN
ftr-495	400	12	business	business	NOUN
ftr-495	400	13	,	,	PUNCT
ftr-495	400	14	such	such	ADJ
ftr-495	400	15	as	as	ADP
ftr-495	400	16	president	president	PROPN
ftr-495	400	17	clinton	clinton	PROPN
ftr-495	400	18	's	's	PART
ftr-495	400	19	pre	pre	ADJ
ftr-495	400	20	-	-	ADJ
ftr-495	400	21	election	election	ADJ
ftr-495	400	22	proposal	proposal	NOUN
ftr-495	400	23	to	to	PART
ftr-495	400	24	shift	shift	VERB
ftr-495	400	25	military	military	ADJ
ftr-495	400	26	funding	funding	NOUN
ftr-495	400	27	to	to	ADP
ftr-495	400	28	private	private	ADJ
ftr-495	400	29	industry	industry	NOUN
ftr-495	400	30	research	research	NOUN
ftr-495	400	31	and	and	CCONJ
ftr-495	400	32	the	the	DET
ftr-495	400	33	related	relate	VERB
ftr-495	400	34	recent	recent	ADJ
ftr-495	400	35	announcement	announcement	NOUN
ftr-495	400	36	of	of	ADP
ftr-495	400	37	the	the	DET
ftr-495	400	38	president	president	NOUN
ftr-495	400	39	's	's	PART
ftr-495	400	40	technology	technology	NOUN
ftr-495	400	41	initiative.75	initiative.75	ADJ
ftr-495	400	42	direct	direct	ADJ
ftr-495	400	43	appropriation	appropriation	NOUN
ftr-495	400	44	would	would	AUX
ftr-495	400	45	renew	renew	VERB
ftr-495	400	46	opportunities	opportunity	NOUN
ftr-495	400	47	for	for	ADP
ftr-495	400	48	research	research	NOUN
ftr-495	400	49	and	and	CCONJ
ftr-495	400	50	development	development	NOUN
ftr-495	400	51	by	by	ADP
ftr-495	400	52	u.s	u.s	PROPN
ftr-495	400	53	.	.	PROPN
ftr-495	400	54	businesses	business	NOUN
ftr-495	400	55	without	without	ADP
ftr-495	400	56	frustrating	frustrate	VERB
ftr-495	400	57	the	the	DET
ftr-495	400	58	tax	tax	NOUN
ftr-495	400	59	policy	policy	NOUN
ftr-495	400	60	and	and	CCONJ
ftr-495	400	61	international	international	ADJ
ftr-495	400	62	community	community	NOUN
ftr-495	400	63	goals	goal	NOUN
ftr-495	400	64	discussed	discuss	VERB
ftr-495	400	65	above	above	ADV
ftr-495	400	66	.	.	PUNCT
ftr-495	401	1	another	another	DET
ftr-495	401	2	possible	possible	ADJ
ftr-495	401	3	measure	measure	NOUN
ftr-495	401	4	is	be	AUX
ftr-495	401	5	extension	extension	NOUN
ftr-495	401	6	of	of	ADP
ftr-495	401	7	the	the	DET
ftr-495	401	8	research	research	NOUN
ftr-495	401	9	credit	credit	NOUN
ftr-495	401	10	for	for	ADP
ftr-495	401	11	all	all	DET
ftr-495	401	12	activities	activity	NOUN
ftr-495	401	13	of	of	ADP
ftr-495	401	14	u.s	u.s	PROPN
ftr-495	401	15	.	.	PROPN
ftr-495	401	16	taxpayers	taxpayer	NOUN
ftr-495	401	17	.	.	PUNCT
ftr-495	402	1	an	an	DET
ftr-495	402	2	incremental	incremental	ADJ
ftr-495	402	3	credit	credit	NOUN
ftr-495	402	4	,	,	PUNCT
ftr-495	402	5	such	such	ADJ
ftr-495	402	6	as	as	ADP
ftr-495	402	7	the	the	DET
ftr-495	402	8	credit	credit	NOUN
ftr-495	402	9	for	for	ADP
ftr-495	402	10	increases	increase	NOUN
ftr-495	402	11	in	in	ADP
ftr-495	402	12	certain	certain	ADJ
ftr-495	402	13	qualified	qualified	ADJ
ftr-495	402	14	research	research	NOUN
ftr-495	402	15	expenses	expense	NOUN
ftr-495	402	16	provided	provide	VERB
ftr-495	402	17	by	by	ADP
ftr-495	402	18	section	section	NOUN
ftr-495	402	19	41	41	NUM
ftr-495	402	20	,	,	PUNCT
ftr-495	402	21	may	may	AUX
ftr-495	402	22	increase	increase	VERB
ftr-495	402	23	research	research	NOUN
ftr-495	402	24	activity	activity	NOUN
ftr-495	402	25	by	by	ADP
ftr-495	402	26	u.s	u.s	PROPN
ftr-495	402	27	.	.	PROPN
ftr-495	402	28	taxpayers.7	taxpayers.7	ADP
ftr-495	402	29	6	6	NUM
ftr-495	402	30	president	president	PROPN
ftr-495	402	31	clinton	clinton	PROPN
ftr-495	402	32	's	's	PART
ftr-495	402	33	proposal	proposal	NOUN
ftr-495	402	34	calls	call	VERB
ftr-495	402	35	for	for	ADP
ftr-495	402	36	extension	extension	NOUN
ftr-495	402	37	of	of	ADP
ftr-495	402	38	the	the	DET
ftr-495	402	39	credit	credit	NOUN
ftr-495	402	40	for	for	ADP
ftr-495	402	41	u.s.-based	u.s.-based	ADJ
ftr-495	402	42	activities	activity	NOUN
ftr-495	402	43	only	only	ADV
ftr-495	402	44	.	.	PUNCT
ftr-495	403	1	however	however	ADV
ftr-495	403	2	,	,	PUNCT
ftr-495	403	3	such	such	DET
ftr-495	403	4	a	a	DET
ftr-495	403	5	limited	limited	ADJ
ftr-495	403	6	credit	credit	NOUN
ftr-495	403	7	presents	present	NOUN
ftr-495	403	8	the	the	DET
ftr-495	403	9	same	same	ADJ
ftr-495	403	10	problem	problem	NOUN
ftr-495	403	11	found	find	VERB
ftr-495	403	12	in	in	ADP
ftr-495	403	13	the	the	DET
ftr-495	403	14	research	research	NOUN
ftr-495	403	15	cost	cost	NOUN
ftr-495	403	16	allocation	allocation	NOUN
ftr-495	403	17	proposal	proposal	NOUN
ftr-495	403	18	,	,	PUNCT
ftr-495	403	19	that	that	PRON
ftr-495	403	20	of	of	ADP
ftr-495	403	21	providing	provide	VERB
ftr-495	403	22	a	a	DET
ftr-495	403	23	preference	preference	NOUN
ftr-495	403	24	for	for	ADP
ftr-495	403	25	u.s.-based	u.s.-based	ADJ
ftr-495	403	26	activities	activity	NOUN
ftr-495	403	27	with	with	ADP
ftr-495	403	28	no	no	DET
ftr-495	403	29	significant	significant	ADJ
ftr-495	403	30	benefit	benefit	NOUN
ftr-495	403	31	to	to	ADP
ftr-495	403	32	the	the	DET
ftr-495	403	33	government	government	NOUN
ftr-495	403	34	.	.	PUNCT
ftr-495	404	1	moreover	moreover	ADV
ftr-495	404	2	,	,	PUNCT
ftr-495	404	3	it	it	PRON
ftr-495	404	4	frustrates	frustrate	VERB
ftr-495	404	5	the	the	DET
ftr-495	404	6	other	other	ADJ
ftr-495	404	7	important	important	ADJ
ftr-495	404	8	national	national	ADJ
ftr-495	404	9	and	and	CCONJ
ftr-495	404	10	international	international	ADJ
ftr-495	404	11	goals	goal	NOUN
ftr-495	404	12	discussed	discuss	VERB
ftr-495	404	13	above	above	ADV
ftr-495	404	14	.	.	PUNCT
ftr-495	405	1	consequently	consequently	ADV
ftr-495	405	2	,	,	PUNCT
ftr-495	405	3	if	if	SCONJ
ftr-495	405	4	no	no	DET
ftr-495	405	5	revenue	revenue	NOUN
ftr-495	405	6	concerns	concern	NOUN
ftr-495	405	7	existed	exist	VERB
ftr-495	405	8	,	,	PUNCT
ftr-495	405	9	then	then	ADV
ftr-495	405	10	a	a	DET
ftr-495	405	11	better	well	ADJ
ftr-495	405	12	solution	solution	NOUN
ftr-495	405	13	would	would	AUX
ftr-495	405	14	be	be	AUX
ftr-495	405	15	to	to	PART
ftr-495	405	16	extend	extend	VERB
ftr-495	405	17	the	the	DET
ftr-495	405	18	credit	credit	NOUN
ftr-495	405	19	for	for	ADP
ftr-495	405	20	qualified	qualified	ADJ
ftr-495	405	21	expenditures	expenditure	NOUN
ftr-495	405	22	wherever	wherever	SCONJ
ftr-495	405	23	conducted	conduct	VERB
ftr-495	405	24	.	.	PUNCT
ftr-495	406	1	however	however	ADV
ftr-495	406	2	,	,	PUNCT
ftr-495	406	3	the	the	DET
ftr-495	406	4	joint	joint	ADJ
ftr-495	406	5	73	73	NUM
ftr-495	406	6	.	.	PUNCT
ftr-495	407	1	administration	administration	PROPN
ftr-495	407	2	's	's	PART
ftr-495	407	3	revenue	revenue	NOUN
ftr-495	407	4	proposals	proposal	NOUN
ftr-495	407	5	,	,	PUNCT
ftr-495	407	6	supra	supra	PROPN
ftr-495	407	7	note	note	PROPN
ftr-495	407	8	11	11	NUM
ftr-495	407	9	,	,	PUNCT
ftr-495	407	10	at	at	ADP
ftr-495	407	11	58	58	NUM
ftr-495	407	12	.	.	PUNCT
ftr-495	408	1	74	74	NUM
ftr-495	408	2	.	.	PUNCT
ftr-495	409	1	cf	cf	NOUN
ftr-495	409	2	.	.	PUNCT
ftr-495	410	1	regs	regs	PROPN
ftr-495	410	2	.	.	PUNCT
ftr-495	411	1	§	§	PROPN
ftr-495	411	2	1.863	1.863	NUM
ftr-495	411	3	-	-	SYM
ftr-495	411	4	3(b)(2	3(b)(2	NUM
ftr-495	411	5	)	)	PUNCT
ftr-495	411	6	ex	ex	NOUN
ftr-495	411	7	.	.	NOUN
ftr-495	411	8	3	3	NUM
ftr-495	411	9	(	(	PUNCT
ftr-495	411	10	describing	describe	VERB
ftr-495	411	11	procedure	procedure	NOUN
ftr-495	411	12	to	to	PART
ftr-495	411	13	obtain	obtain	VERB
ftr-495	411	14	permission	permission	NOUN
ftr-495	411	15	for	for	ADP
ftr-495	411	16	alternative	alternative	ADJ
ftr-495	411	17	method	method	NOUN
ftr-495	411	18	of	of	ADP
ftr-495	411	19	allocating	allocate	VERB
ftr-495	411	20	sales	sale	NOUN
ftr-495	411	21	receipts	receipt	NOUN
ftr-495	411	22	to	to	ADP
ftr-495	411	23	u.s.-source	u.s.-source	ADJ
ftr-495	411	24	income	income	NOUN
ftr-495	411	25	and	and	CCONJ
ftr-495	411	26	foreign	foreign	ADJ
ftr-495	411	27	-	-	PUNCT
ftr-495	411	28	source	source	NOUN
ftr-495	411	29	income	income	NOUN
ftr-495	411	30	)	)	PUNCT
ftr-495	411	31	.	.	PUNCT
ftr-495	412	1	75	75	NUM
ftr-495	412	2	.	.	PUNCT
ftr-495	413	1	john	john	PROPN
ftr-495	413	2	markoff	markoff	PROPN
ftr-495	413	3	,	,	PUNCT
ftr-495	413	4	clinton	clinton	PROPN
ftr-495	413	5	proposes	propose	VERB
ftr-495	413	6	changes	change	NOUN
ftr-495	413	7	in	in	ADP
ftr-495	413	8	policy	policy	NOUN
ftr-495	413	9	to	to	PART
ftr-495	413	10	aid	aid	VERB
ftr-495	413	11	technology	technology	NOUN
ftr-495	413	12	,	,	PUNCT
ftr-495	413	13	n.y	n.y	PROPN
ftr-495	413	14	.	.	PROPN
ftr-495	413	15	times	times	PROPN
ftr-495	413	16	,	,	PUNCT
ftr-495	413	17	feb	feb	PROPN
ftr-495	413	18	.	.	PROPN
ftr-495	413	19	23	23	NUM
ftr-495	413	20	,	,	PUNCT
ftr-495	413	21	1993	1993	NUM
ftr-495	413	22	,	,	PUNCT
ftr-495	413	23	at	at	ADP
ftr-495	413	24	al	al	PROPN
ftr-495	413	25	;	;	PUNCT
ftr-495	413	26	see	see	VERB
ftr-495	413	27	also	also	ADV
ftr-495	413	28	broad	broad	ADJ
ftr-495	413	29	,	,	PUNCT
ftr-495	413	30	supra	supra	ADJ
ftr-495	413	31	note	note	NOUN
ftr-495	413	32	5	5	NUM
ftr-495	413	33	.	.	NUM
ftr-495	413	34	76	76	NUM
ftr-495	413	35	.	.	PUNCT
ftr-495	414	1	but	but	CCONJ
ftr-495	414	2	see	see	VERB
ftr-495	414	3	natbony	natbony	PROPN
ftr-495	414	4	,	,	PUNCT
ftr-495	414	5	supra	supra	PROPN
ftr-495	414	6	note	note	NOUN
ftr-495	414	7	61	61	NUM
ftr-495	414	8	.	.	PUNCT
ftr-495	415	1	[	[	X
ftr-495	415	2	val	val	X
ftr-495	415	3	1:6	1:6	NUM
ftr-495	415	4	neutral	neutral	ADJ
ftr-495	415	5	hiternational	hiternational	ADJ
ftr-495	415	6	tax	tax	NOUN
ftr-495	415	7	rules	rule	NOUN
ftr-495	415	8	allocating	allocate	VERB
ftr-495	415	9	costs	cost	NOUN
ftr-495	415	10	committee	committee	NOUN
ftr-495	415	11	on	on	ADP
ftr-495	415	12	taxation	taxation	NOUN
ftr-495	415	13	estimated	estimate	VERB
ftr-495	415	14	that	that	SCONJ
ftr-495	415	15	extension	extension	NOUN
ftr-495	415	16	of	of	ADP
ftr-495	415	17	the	the	DET
ftr-495	415	18	research	research	NOUN
ftr-495	415	19	credit	credit	NOUN
ftr-495	415	20	to	to	ADP
ftr-495	415	21	u.s.-based	u.s.-based	ADJ
ftr-495	415	22	expenditures	expenditure	NOUN
ftr-495	415	23	alone	alone	ADV
ftr-495	415	24	would	would	AUX
ftr-495	415	25	result	result	VERB
ftr-495	415	26	in	in	ADP
ftr-495	415	27	a	a	DET
ftr-495	415	28	revenue	revenue	NOUN
ftr-495	415	29	loss	loss	NOUN
ftr-495	415	30	of	of	ADP
ftr-495	415	31	$	$	SYM
ftr-495	415	32	6.2	6.2	NUM
ftr-495	415	33	billion	billion	NUM
ftr-495	415	34	over	over	ADP
ftr-495	415	35	a	a	DET
ftr-495	415	36	four	four	NUM
ftr-495	415	37	year	year	NOUN
ftr-495	415	38	period.77	period.77	NOUN
ftr-495	415	39	because	because	SCONJ
ftr-495	415	40	extension	extension	NOUN
ftr-495	415	41	of	of	ADP
ftr-495	415	42	the	the	DET
ftr-495	415	43	credit	credit	NOUN
ftr-495	415	44	to	to	ADP
ftr-495	415	45	all	all	DET
ftr-495	415	46	expenditures	expenditure	NOUN
ftr-495	415	47	would	would	AUX
ftr-495	415	48	create	create	VERB
ftr-495	415	49	an	an	DET
ftr-495	415	50	unsupportable	unsupportable	ADJ
ftr-495	415	51	revenue	revenue	NOUN
ftr-495	415	52	loss	loss	NOUN
ftr-495	415	53	,	,	PUNCT
ftr-495	415	54	extension	extension	NOUN
ftr-495	415	55	of	of	ADP
ftr-495	415	56	the	the	DET
ftr-495	415	57	credit	credit	NOUN
ftr-495	415	58	is	be	AUX
ftr-495	415	59	rejected	reject	VERB
ftr-495	415	60	.	.	PUNCT
ftr-495	416	1	the	the	DET
ftr-495	416	2	next	next	ADJ
ftr-495	416	3	section	section	NOUN
ftr-495	416	4	of	of	ADP
ftr-495	416	5	this	this	DET
ftr-495	416	6	article	article	NOUN
ftr-495	416	7	discusses	discuss	VERB
ftr-495	416	8	the	the	DET
ftr-495	416	9	failure	failure	NOUN
ftr-495	416	10	of	of	ADP
ftr-495	416	11	the	the	DET
ftr-495	416	12	u.s	u.s	PROPN
ftr-495	416	13	.	.	PROPN
ftr-495	416	14	rules	rule	NOUN
ftr-495	416	15	to	to	PART
ftr-495	416	16	account	account	VERB
ftr-495	416	17	for	for	ADP
ftr-495	416	18	modem	modem	PROPN
ftr-495	416	19	international	international	ADJ
ftr-495	416	20	business	business	NOUN
ftr-495	416	21	practices	practice	NOUN
ftr-495	416	22	and	and	CCONJ
ftr-495	416	23	current	current	ADJ
ftr-495	416	24	concerns	concern	NOUN
ftr-495	416	25	of	of	ADP
ftr-495	416	26	the	the	DET
ftr-495	416	27	international	international	ADJ
ftr-495	416	28	community	community	NOUN
ftr-495	416	29	.	.	PUNCT
ftr-495	417	1	it	it	PRON
ftr-495	417	2	also	also	ADV
ftr-495	417	3	details	detail	VERB
ftr-495	417	4	the	the	DET
ftr-495	417	5	proposal	proposal	NOUN
ftr-495	417	6	for	for	ADP
ftr-495	417	7	the	the	DET
ftr-495	417	8	new	new	ADJ
ftr-495	417	9	tax	tax	NOUN
ftr-495	417	10	rules	rule	NOUN
ftr-495	417	11	described	describe	VERB
ftr-495	417	12	above	above	ADV
ftr-495	417	13	.	.	PUNCT
ftr-495	418	1	1v	1v	NUM
ftr-495	418	2	.	.	PUNCT
ftr-495	419	1	research	research	NOUN
ftr-495	419	2	allocation	allocation	NOUN
ftr-495	419	3	rules	rule	NOUN
ftr-495	419	4	should	should	AUX
ftr-495	419	5	be	be	AUX
ftr-495	419	6	neutral	neutral	ADJ
ftr-495	419	7	congress	congress	PROPN
ftr-495	419	8	failed	fail	VERB
ftr-495	419	9	to	to	PART
ftr-495	419	10	extend	extend	VERB
ftr-495	419	11	section	section	NOUN
ftr-495	419	12	864(f	864(f	PROPN
ftr-495	419	13	)	)	PUNCT
ftr-495	419	14	or	or	CCONJ
ftr-495	419	15	to	to	PART
ftr-495	419	16	provide	provide	VERB
ftr-495	419	17	permanent	permanent	ADJ
ftr-495	419	18	allocation	allocation	NOUN
ftr-495	419	19	rules	rule	NOUN
ftr-495	419	20	because	because	SCONJ
ftr-495	419	21	it	it	PRON
ftr-495	419	22	believed	believe	VERB
ftr-495	419	23	that	that	SCONJ
ftr-495	419	24	the	the	DET
ftr-495	419	25	executive	executive	ADJ
ftr-495	419	26	branch	branch	NOUN
ftr-495	419	27	should	should	AUX
ftr-495	419	28	adopt	adopt	VERB
ftr-495	419	29	acceptable	acceptable	ADJ
ftr-495	419	30	rules	rule	NOUN
ftr-495	419	31	that	that	PRON
ftr-495	419	32	appropriately	appropriately	ADV
ftr-495	419	33	balance	balance	VERB
ftr-495	419	34	concerns	concern	NOUN
ftr-495	419	35	of	of	ADP
ftr-495	419	36	both	both	DET
ftr-495	419	37	government	government	NOUN
ftr-495	419	38	and	and	CCONJ
ftr-495	419	39	business	business	NOUN
ftr-495	419	40	.	.	PUNCT
ftr-495	420	1	some	some	PRON
ftr-495	420	2	believe	believe	VERB
ftr-495	420	3	that	that	SCONJ
ftr-495	420	4	congress	congress	PROPN
ftr-495	420	5	abdicated	abdicate	VERB
ftr-495	420	6	its	its	PRON
ftr-495	420	7	responsibility	responsibility	NOUN
ftr-495	420	8	to	to	PART
ftr-495	420	9	legislate	legislate	VERB
ftr-495	420	10	when	when	SCONJ
ftr-495	420	11	representative	representative	ADJ
ftr-495	420	12	rostenkowski	rostenkowski	NOUN
ftr-495	420	13	,	,	PUNCT
ftr-495	420	14	chair	chair	NOUN
ftr-495	420	15	of	of	ADP
ftr-495	420	16	the	the	DET
ftr-495	420	17	house	house	NOUN
ftr-495	420	18	ways	way	NOUN
ftr-495	420	19	and	and	CCONJ
ftr-495	420	20	means	mean	VERB
ftr-495	420	21	committee	committee	NOUN
ftr-495	420	22	,	,	PUNCT
ftr-495	420	23	indicated	indicate	VERB
ftr-495	420	24	that	that	SCONJ
ftr-495	420	25	the	the	DET
ftr-495	420	26	1992	1992	NUM
ftr-495	420	27	revenue	revenue	NOUN
ftr-495	420	28	bill	bill	NOUN
ftr-495	420	29	would	would	AUX
ftr-495	420	30	not	not	PART
ftr-495	420	31	contain	contain	VERB
ftr-495	420	32	a	a	DET
ftr-495	420	33	research	research	NOUN
ftr-495	420	34	allocation	allocation	NOUN
ftr-495	420	35	proposal	proposal	NOUN
ftr-495	420	36	to	to	PART
ftr-495	420	37	extend	extend	VERB
ftr-495	420	38	expiring	expire	VERB
ftr-495	420	39	section	section	NOUN
ftr-495	420	40	864(f).8	864(f).8	NUM
ftr-495	420	41	mr	mr	PROPN
ftr-495	420	42	.	.	PROPN
ftr-495	420	43	rostenkowski	rostenkowski	PROPN
ftr-495	420	44	stated	state	VERB
ftr-495	420	45	his	his	PRON
ftr-495	420	46	committee	committee	NOUN
ftr-495	420	47	's	's	PART
ftr-495	420	48	belief	belief	NOUN
ftr-495	420	49	that	that	SCONJ
ftr-495	420	50	"	"	PUNCT
ftr-495	420	51	the	the	DET
ftr-495	420	52	treasury	treasury	PROPN
ftr-495	420	53	department	department	NOUN
ftr-495	420	54	should	should	AUX
ftr-495	420	55	now	now	ADV
ftr-495	420	56	resolve	resolve	VERB
ftr-495	420	57	[	[	PRON
ftr-495	420	58	the	the	DET
ftr-495	420	59	research	research	NOUN
ftr-495	420	60	expense	expense	NOUN
ftr-495	420	61	allocation	allocation	NOUN
ftr-495	420	62	]	]	PUNCT
ftr-495	420	63	controversy	controversy	NOUN
ftr-495	420	64	.	.	PUNCT
ftr-495	420	65	"	"	PUNCT
ftr-495	421	1	9	9	NUM
ftr-495	421	2	he	he	PRON
ftr-495	421	3	also	also	ADV
ftr-495	421	4	advocated	advocate	VERB
ftr-495	421	5	that	that	SCONJ
ftr-495	421	6	the	the	DET
ftr-495	421	7	revised	revise	VERB
ftr-495	421	8	regulations	regulation	NOUN
ftr-495	421	9	reflect	reflect	VERB
ftr-495	421	10	three	three	NUM
ftr-495	421	11	goals	goal	NOUN
ftr-495	421	12	,	,	PUNCT
ftr-495	421	13	two	two	NUM
ftr-495	421	14	of	of	ADP
ftr-495	421	15	which	which	PRON
ftr-495	421	16	were	be	AUX
ftr-495	421	17	announced	announce	VERB
ftr-495	421	18	by	by	ADP
ftr-495	421	19	president	president	PROPN
ftr-495	421	20	bush	bush	PROPN
ftr-495	421	21	in	in	ADP
ftr-495	421	22	his	his	PRON
ftr-495	421	23	fiscal	fiscal	ADJ
ftr-495	421	24	year	year	NOUN
ftr-495	421	25	1993	1993	NUM
ftr-495	421	26	budget	budget	NOUN
ftr-495	421	27	and	and	CCONJ
ftr-495	421	28	the	the	DET
ftr-495	421	29	third	third	NOUN
ftr-495	421	30	of	of	ADP
ftr-495	421	31	which	which	PRON
ftr-495	421	32	had	have	AUX
ftr-495	421	33	not	not	PART
ftr-495	421	34	been	be	AUX
ftr-495	421	35	previously	previously	ADV
ftr-495	421	36	explored	explore	VERB
ftr-495	421	37	.	.	PUNCT
ftr-495	422	1	the	the	DET
ftr-495	422	2	two	two	NUM
ftr-495	422	3	goals	goal	NOUN
ftr-495	422	4	announced	announce	VERB
ftr-495	422	5	by	by	ADP
ftr-495	422	6	president	president	PROPN
ftr-495	422	7	bush	bush	PROPN
ftr-495	422	8	were	be	AUX
ftr-495	422	9	to	to	PART
ftr-495	422	10	provide	provide	VERB
ftr-495	422	11	incentives	incentive	NOUN
ftr-495	422	12	to	to	PART
ftr-495	422	13	increase	increase	VERB
ftr-495	422	14	the	the	DET
ftr-495	422	15	overall	overall	ADJ
ftr-495	422	16	performance	performance	NOUN
ftr-495	422	17	of	of	ADP
ftr-495	422	18	research	research	NOUN
ftr-495	422	19	and	and	CCONJ
ftr-495	422	20	development	development	NOUN
ftr-495	422	21	activity	activity	NOUN
ftr-495	422	22	by	by	ADP
ftr-495	422	23	u.s	u.s	PROPN
ftr-495	422	24	.	.	PROPN
ftr-495	422	25	taxpayers	taxpayer	NOUN
ftr-495	422	26	and	and	CCONJ
ftr-495	422	27	incentives	incentive	VERB
ftr-495	422	28	to	to	PART
ftr-495	422	29	encourage	encourage	VERB
ftr-495	422	30	the	the	DET
ftr-495	422	31	location	location	NOUN
ftr-495	422	32	of	of	ADP
ftr-495	422	33	research	research	NOUN
ftr-495	422	34	within	within	ADP
ftr-495	422	35	the	the	DET
ftr-495	422	36	united	united	PROPN
ftr-495	422	37	states	states	PROPN
ftr-495	422	38	.	.	PUNCT
ftr-495	423	1	the	the	DET
ftr-495	423	2	third	third	ADJ
ftr-495	423	3	goal	goal	NOUN
ftr-495	423	4	,	,	PUNCT
ftr-495	423	5	which	which	PRON
ftr-495	423	6	seemingly	seemingly	ADV
ftr-495	423	7	reflected	reflect	VERB
ftr-495	423	8	the	the	DET
ftr-495	423	9	committee	committee	NOUN
ftr-495	423	10	's	's	PART
ftr-495	423	11	awareness	awareness	NOUN
ftr-495	423	12	of	of	ADP
ftr-495	423	13	the	the	DET
ftr-495	423	14	increasing	increase	VERB
ftr-495	423	15	internationalization	internationalization	NOUN
ftr-495	423	16	of	of	ADP
ftr-495	423	17	research	research	NOUN
ftr-495	423	18	activities	activity	NOUN
ftr-495	423	19	,	,	PUNCT
ftr-495	423	20	was	be	AUX
ftr-495	423	21	that	that	SCONJ
ftr-495	423	22	the	the	DET
ftr-495	423	23	regulations	regulation	NOUN
ftr-495	423	24	should	should	AUX
ftr-495	423	25	not	not	PART
ftr-495	423	26	penalize	penalize	VERB
ftr-495	423	27	taxpayers	taxpayer	NOUN
ftr-495	423	28	who	who	PRON
ftr-495	423	29	"	"	PUNCT
ftr-495	423	30	are	be	AUX
ftr-495	423	31	required	require	VERB
ftr-495	423	32	for	for	ADP
ftr-495	423	33	business	business	NOUN
ftr-495	423	34	purposes	purpose	NOUN
ftr-495	423	35	to	to	PART
ftr-495	423	36	conduct	conduct	VERB
ftr-495	423	37	significant	significant	ADJ
ftr-495	423	38	amounts	amount	NOUN
ftr-495	423	39	of	of	ADP
ftr-495	423	40	r&d	r&d	NOUN
ftr-495	423	41	at	at	ADP
ftr-495	423	42	foreign	foreign	ADJ
ftr-495	423	43	sites	site	NOUN
ftr-495	423	44	.	.	PUNCT
ftr-495	423	45	'	'	PUNCT
ftr-495	424	1	one	one	PRON
ftr-495	424	2	may	may	AUX
ftr-495	424	3	speculate	speculate	VERB
ftr-495	424	4	whether	whether	SCONJ
ftr-495	424	5	congress	congress	PROPN
ftr-495	424	6	's	's	PART
ftr-495	424	7	failure	failure	NOUN
ftr-495	424	8	to	to	PART
ftr-495	424	9	provide	provide	VERB
ftr-495	424	10	research	research	NOUN
ftr-495	424	11	77	77	NUM
ftr-495	424	12	.	.	PUNCT
ftr-495	425	1	joint	joint	ADJ
ftr-495	425	2	comm	comm	NOUN
ftr-495	425	3	.	.	PUNCT
ftr-495	426	1	on	on	ADP
ftr-495	426	2	taxation	taxation	NOUN
ftr-495	426	3	,	,	PUNCT
ftr-495	426	4	102d	102d	NUM
ftr-495	426	5	cong	cong	NOUN
ftr-495	426	6	.	.	PUNCT
ftr-495	426	7	,	,	PUNCT
ftr-495	426	8	1st	1st	ADJ
ftr-495	426	9	sess	sess	NOUN
ftr-495	426	10	..	..	PUNCT
ftr-495	426	11	description	description	NOUN
ftr-495	426	12	of	of	ADP
ftr-495	426	13	provisions	provision	NOUN
ftr-495	426	14	expiring	expire	VERB
ftr-495	426	15	in	in	ADP
ftr-495	426	16	1991	1991	NUM
ftr-495	426	17	and	and	CCONJ
ftr-495	426	18	1992	1992	NUM
ftr-495	426	19	,	,	PUNCT
ftr-495	426	20	app	app	X
ftr-495	426	21	.	.	PUNCT
ftr-495	427	1	ix	ix	PROPN
ftr-495	427	2	(	(	PUNCT
ftr-495	427	3	joint	joint	ADJ
ftr-495	427	4	comm	comm	NOUN
ftr-495	427	5	.	.	PUNCT
ftr-495	428	1	print	print	NOUN
ftr-495	428	2	1991	1991	NUM
ftr-495	428	3	)	)	PUNCT
ftr-495	428	4	.	.	PUNCT
ftr-495	429	1	78	78	NUM
ftr-495	429	2	.	.	PUNCT
ftr-495	430	1	see	see	VERB
ftr-495	430	2	turro	turro	PROPN
ftr-495	430	3	,	,	PUNCT
ftr-495	430	4	supra	supra	PROPN
ftr-495	430	5	note	note	NOUN
ftr-495	430	6	54	54	NUM
ftr-495	430	7	,	,	PUNCT
ftr-495	430	8	at	at	ADP
ftr-495	430	9	1139	1139	NUM
ftr-495	430	10	.	.	PUNCT
ftr-495	431	1	79	79	NUM
ftr-495	431	2	.	.	PUNCT
ftr-495	432	1	joint	joint	ADJ
ftr-495	432	2	comm	comm	NOUN
ftr-495	432	3	.	.	PUNCT
ftr-495	433	1	on	on	ADP
ftr-495	433	2	taxation	taxation	NOUN
ftr-495	433	3	,	,	PUNCT
ftr-495	433	4	chairman	chairman	NOUN
ftr-495	433	5	's	's	PART
ftr-495	433	6	mark	mark	NOUN
ftr-495	433	7	of	of	ADP
ftr-495	433	8	revenue	revenue	NOUN
ftr-495	433	9	-	-	PUNCT
ftr-495	433	10	related	relate	VERB
ftr-495	433	11	provisions	provision	NOUN
ftr-495	433	12	(	(	PUNCT
ftr-495	433	13	enterprise	enterprise	NOUN
ftr-495	433	14	zones	zone	NOUN
ftr-495	433	15	,	,	PUNCT
ftr-495	433	16	extension	extension	NOUN
ftr-495	433	17	of	of	ADP
ftr-495	433	18	certain	certain	ADJ
ftr-495	433	19	expiring	expire	VERB
ftr-495	433	20	tax	tax	NOUN
ftr-495	433	21	provisions	provision	NOUN
ftr-495	433	22	.	.	PUNCT
ftr-495	434	1	tax	tax	NOUN
ftr-495	434	2	simplification	simplification	NOUN
ftr-495	434	3	.	.	PUNCT
ftr-495	435	1	intangible	intangible	ADJ
ftr-495	435	2	assets	asset	NOUN
ftr-495	435	3	,	,	PUNCT
ftr-495	435	4	real	real	ADJ
ftr-495	435	5	estate	estate	NOUN
ftr-495	435	6	,	,	PUNCT
ftr-495	435	7	luxury	luxury	NOUN
ftr-495	435	8	excise	excise	NOUN
ftr-495	435	9	tax	tax	NOUN
ftr-495	435	10	.	.	PUNCT
ftr-495	436	1	taxpayer	taxpayer	NOUN
ftr-495	436	2	bill	bill	NOUN
ftr-495	436	3	of	of	ADP
ftr-495	436	4	rights	right	NOUN
ftr-495	436	5	,	,	PUNCT
ftr-495	436	6	technical	technical	ADJ
ftr-495	436	7	corrections	correction	NOUN
ftr-495	436	8	,	,	PUNCT
ftr-495	436	9	and	and	CCONJ
ftr-495	436	10	certain	certain	ADJ
ftr-495	436	11	revenue	revenue	NOUN
ftr-495	436	12	-	-	PUNCT
ftr-495	436	13	raising	raise	VERB
ftr-495	436	14	provisions	provision	NOUN
ftr-495	436	15	)	)	PUNCT
ftr-495	436	16	and	and	CCONJ
ftr-495	436	17	subcommittee	subcommittee	NOUN
ftr-495	436	18	proposals	proposal	NOUN
ftr-495	436	19	23	23	NUM
ftr-495	436	20	(	(	PUNCT
ftr-495	436	21	joint	joint	ADJ
ftr-495	436	22	comm	comm	NOUN
ftr-495	436	23	.	.	PUNCT
ftr-495	437	1	print	print	NOUN
ftr-495	437	2	1992	1992	NUM
ftr-495	437	3	)	)	PUNCT
ftr-495	438	1	[	[	X
ftr-495	438	2	hereinafter	hereinafter	NOUN
ftr-495	438	3	chairman	chairman	NOUN
ftr-495	438	4	's	's	PART
ftr-495	438	5	mark	mark	NOUN
ftr-495	438	6	]	]	X
ftr-495	438	7	.	.	PUNCT
ftr-495	439	1	80	80	NUM
ftr-495	439	2	.	.	PUNCT
ftr-495	440	1	i	i	PRON
ftr-495	440	2	d.	d.	PROPN
ftr-495	440	3	1993	1993	NUM
ftr-495	440	4	]	]	PUNCT
ftr-495	441	1	florida	florida	PROPN
ftr-495	441	2	tax	tax	PROPN
ftr-495	441	3	review	review	NOUN
ftr-495	441	4	expense	expense	NOUN
ftr-495	441	5	allocation	allocation	NOUN
ftr-495	441	6	rules	rule	NOUN
ftr-495	441	7	resulted	result	VERB
ftr-495	441	8	from	from	ADP
ftr-495	441	9	its	its	PRON
ftr-495	441	10	concern	concern	NOUN
ftr-495	441	11	about	about	ADP
ftr-495	441	12	the	the	DET
ftr-495	441	13	revenue	revenue	NOUN
ftr-495	441	14	impact	impact	NOUN
ftr-495	441	15	"	"	PUNCT
ftr-495	441	16	or	or	CCONJ
ftr-495	441	17	its	its	PRON
ftr-495	441	18	genuine	genuine	ADJ
ftr-495	441	19	belief	belief	NOUN
ftr-495	441	20	that	that	SCONJ
ftr-495	441	21	such	such	ADJ
ftr-495	441	22	rules	rule	NOUN
ftr-495	441	23	are	be	AUX
ftr-495	441	24	more	more	ADV
ftr-495	441	25	appropriately	appropriately	ADV
ftr-495	441	26	promulgated	promulgate	VERB
ftr-495	441	27	by	by	ADP
ftr-495	441	28	the	the	DET
ftr-495	441	29	treasury	treasury	PROPN
ftr-495	441	30	department	department	PROPN
ftr-495	441	31	,	,	PUNCT
ftr-495	441	32	which	which	PRON
ftr-495	441	33	is	be	AUX
ftr-495	441	34	charged	charge	VERB
ftr-495	441	35	with	with	ADP
ftr-495	441	36	the	the	DET
ftr-495	441	37	responsibility	responsibility	NOUN
ftr-495	441	38	to	to	PART
ftr-495	441	39	investigate	investigate	VERB
ftr-495	441	40	and	and	CCONJ
ftr-495	441	41	propose	propose	VERB
ftr-495	441	42	a	a	DET
ftr-495	441	43	solution	solution	NOUN
ftr-495	441	44	in	in	ADP
ftr-495	441	45	this	this	DET
ftr-495	441	46	area.82	area.82	PROPN
ftr-495	441	47	congressional	congressional	ADJ
ftr-495	441	48	inaction	inaction	NOUN
ftr-495	441	49	in	in	ADP
ftr-495	441	50	1992	1992	NUM
ftr-495	441	51	,	,	PUNCT
ftr-495	441	52	provides	provide	VERB
ftr-495	441	53	an	an	DET
ftr-495	441	54	opportunity	opportunity	NOUN
ftr-495	441	55	to	to	PART
ftr-495	441	56	examine	examine	VERB
ftr-495	441	57	the	the	DET
ftr-495	441	58	failure	failure	NOUN
ftr-495	441	59	of	of	ADP
ftr-495	441	60	any	any	DET
ftr-495	441	61	branch	branch	NOUN
ftr-495	441	62	of	of	ADP
ftr-495	441	63	the	the	DET
ftr-495	441	64	federal	federal	ADJ
ftr-495	441	65	government	government	NOUN
ftr-495	441	66	to	to	PART
ftr-495	441	67	develop	develop	VERB
ftr-495	441	68	effective	effective	ADJ
ftr-495	441	69	tax	tax	NOUN
ftr-495	441	70	policy	policy	NOUN
ftr-495	441	71	.	.	PUNCT
ftr-495	442	1	examination	examination	NOUN
ftr-495	442	2	suggests	suggest	VERB
ftr-495	442	3	two	two	NUM
ftr-495	442	4	needs	need	NOUN
ftr-495	442	5	:	:	PUNCT
ftr-495	442	6	promulgation	promulgation	NOUN
ftr-495	442	7	of	of	ADP
ftr-495	442	8	permanent	permanent	ADJ
ftr-495	442	9	research	research	NOUN
ftr-495	442	10	cost	cost	NOUN
ftr-495	442	11	allocation	allocation	NOUN
ftr-495	442	12	and	and	CCONJ
ftr-495	442	13	apportionment	apportionment	ADJ
ftr-495	442	14	rules	rule	NOUN
ftr-495	442	15	that	that	PRON
ftr-495	442	16	fairly	fairly	ADV
ftr-495	442	17	link	link	VERB
ftr-495	442	18	research	research	NOUN
ftr-495	442	19	costs	cost	NOUN
ftr-495	442	20	to	to	ADP
ftr-495	442	21	the	the	DET
ftr-495	442	22	sources	source	NOUN
ftr-495	442	23	of	of	ADP
ftr-495	442	24	income	income	NOUN
ftr-495	442	25	generated	generate	VERB
ftr-495	442	26	and	and	CCONJ
ftr-495	442	27	elimination	elimination	NOUN
ftr-495	442	28	of	of	ADP
ftr-495	442	29	arbitrary	arbitrary	ADJ
ftr-495	442	30	location	location	NOUN
ftr-495	442	31	-	-	PUNCT
ftr-495	442	32	based	base	VERB
ftr-495	442	33	allocation	allocation	NOUN
ftr-495	442	34	provisions	provision	NOUN
ftr-495	442	35	.	.	PUNCT
ftr-495	443	1	a	a	DET
ftr-495	443	2	fair	fair	ADJ
ftr-495	443	3	measurement	measurement	NOUN
ftr-495	443	4	of	of	ADP
ftr-495	443	5	income	income	NOUN
ftr-495	443	6	derived	derive	VERB
ftr-495	443	7	by	by	ADP
ftr-495	443	8	multinational	multinational	ADJ
ftr-495	443	9	businesses	business	NOUN
ftr-495	443	10	that	that	PRON
ftr-495	443	11	conduct	conduct	VERB
ftr-495	443	12	substantial	substantial	ADJ
ftr-495	443	13	research	research	NOUN
ftr-495	443	14	and	and	CCONJ
ftr-495	443	15	development	development	NOUN
ftr-495	443	16	requires	require	VERB
ftr-495	443	17	the	the	DET
ftr-495	443	18	apportionment	apportionment	NOUN
ftr-495	443	19	of	of	ADP
ftr-495	443	20	research	research	NOUN
ftr-495	443	21	costs	cost	NOUN
ftr-495	443	22	to	to	ADP
ftr-495	443	23	gross	gross	ADJ
ftr-495	443	24	income	income	NOUN
ftr-495	443	25	,	,	PUNCT
ftr-495	443	26	gross	gross	ADJ
ftr-495	443	27	sales	sale	NOUN
ftr-495	443	28	or	or	CCONJ
ftr-495	443	29	assets	asset	NOUN
ftr-495	443	30	of	of	ADP
ftr-495	443	31	the	the	DET
ftr-495	443	32	enterprise	enterprise	NOUN
ftr-495	443	33	.	.	PUNCT
ftr-495	444	1	expired	expire	VERB
ftr-495	444	2	section	section	PROPN
ftr-495	444	3	864(f	864(f	PROPN
ftr-495	444	4	)	)	PUNCT
ftr-495	444	5	(	(	PUNCT
ftr-495	444	6	sixty	sixty	NUM
ftr-495	444	7	-	-	PUNCT
ftr-495	444	8	four	four	NUM
ftr-495	444	9	percent	percent	NOUN
ftr-495	444	10	allocation	allocation	NOUN
ftr-495	444	11	of	of	ADP
ftr-495	444	12	u.s.-based	u.s.-based	ADJ
ftr-495	444	13	research	research	NOUN
ftr-495	444	14	costs	cost	NOUN
ftr-495	444	15	to	to	ADP
ftr-495	444	16	domestic	domestic	ADJ
ftr-495	444	17	source	source	NOUN
ftr-495	444	18	income	income	NOUN
ftr-495	444	19	)	)	PUNCT
ftr-495	444	20	,	,	PUNCT
ftr-495	444	21	the	the	DET
ftr-495	444	22	clinton	clinton	PROPN
ftr-495	444	23	administration	administration	NOUN
ftr-495	444	24	's	's	PART
ftr-495	444	25	proposal	proposal	NOUN
ftr-495	444	26	(	(	PUNCT
ftr-495	444	27	one	one	NUM
ftr-495	444	28	hundred	hundred	NUM
ftr-495	444	29	percent	percent	NOUN
ftr-495	444	30	allocation	allocation	NOUN
ftr-495	444	31	of	of	ADP
ftr-495	444	32	such	such	ADJ
ftr-495	444	33	costs	cost	NOUN
ftr-495	444	34	to	to	ADP
ftr-495	444	35	domestic	domestic	ADJ
ftr-495	444	36	source	source	NOUN
ftr-495	444	37	income	income	NOUN
ftr-495	444	38	)	)	PUNCT
ftr-495	444	39	and	and	CCONJ
ftr-495	444	40	,	,	PUNCT
ftr-495	444	41	to	to	ADP
ftr-495	444	42	a	a	DET
ftr-495	444	43	lesser	less	ADJ
ftr-495	444	44	extent	extent	NOUN
ftr-495	444	45	,	,	PUNCT
ftr-495	444	46	the	the	DET
ftr-495	444	47	1977	1977	NUM
ftr-495	444	48	regulations	regulation	NOUN
ftr-495	444	49	(	(	PUNCT
ftr-495	444	50	thirty	thirty	NUM
ftr-495	444	51	percent	percent	NOUN
ftr-495	444	52	allocation	allocation	NOUN
ftr-495	444	53	of	of	ADP
ftr-495	444	54	such	such	ADJ
ftr-495	444	55	expenses	expense	NOUN
ftr-495	444	56	)	)	PUNCT
ftr-495	444	57	are	be	AUX
ftr-495	444	58	not	not	PART
ftr-495	444	59	based	base	VERB
ftr-495	444	60	upon	upon	SCONJ
ftr-495	444	61	income	income	NOUN
ftr-495	444	62	measurement	measurement	NOUN
ftr-495	444	63	,	,	PUNCT
ftr-495	444	64	but	but	CCONJ
ftr-495	444	65	rather	rather	ADV
ftr-495	444	66	upon	upon	SCONJ
ftr-495	444	67	a	a	DET
ftr-495	444	68	desire	desire	NOUN
ftr-495	444	69	to	to	PART
ftr-495	444	70	maximize	maximize	VERB
ftr-495	444	71	the	the	DET
ftr-495	444	72	foreign	foreign	ADJ
ftr-495	444	73	tax	tax	NOUN
ftr-495	444	74	credit	credit	NOUN
ftr-495	444	75	for	for	ADP
ftr-495	444	76	u.s	u.s	PROPN
ftr-495	444	77	.	.	PROPN
ftr-495	444	78	businesses	business	NOUN
ftr-495	444	79	.	.	PUNCT
ftr-495	445	1	a	a	DET
ftr-495	445	2	rational	rational	ADJ
ftr-495	445	3	tax	tax	NOUN
ftr-495	445	4	system	system	NOUN
ftr-495	445	5	would	would	AUX
ftr-495	445	6	allocate	allocate	VERB
ftr-495	445	7	and	and	CCONJ
ftr-495	445	8	apportion	apportion	VERB
ftr-495	445	9	deductions	deduction	NOUN
ftr-495	445	10	on	on	ADP
ftr-495	445	11	the	the	DET
ftr-495	445	12	basis	basis	NOUN
ftr-495	445	13	of	of	ADP
ftr-495	445	14	fair	fair	ADJ
ftr-495	445	15	measurement	measurement	NOUN
ftr-495	445	16	of	of	ADP
ftr-495	445	17	income	income	NOUN
ftr-495	445	18	and	and	CCONJ
ftr-495	445	19	would	would	AUX
ftr-495	445	20	reject	reject	VERB
ftr-495	445	21	as	as	ADP
ftr-495	445	22	the	the	DET
ftr-495	445	23	determining	determine	VERB
ftr-495	445	24	factor	factor	NOUN
ftr-495	445	25	maximization	maximization	NOUN
ftr-495	445	26	of	of	ADP
ftr-495	445	27	the	the	DET
ftr-495	445	28	foreign	foreign	ADJ
ftr-495	445	29	tax	tax	NOUN
ftr-495	445	30	credit	credit	NOUN
ftr-495	445	31	.	.	PUNCT
ftr-495	446	1	furthermore	furthermore	ADV
ftr-495	446	2	,	,	PUNCT
ftr-495	446	3	the	the	DET
ftr-495	446	4	approaches	approach	NOUN
ftr-495	446	5	taken	take	VERB
ftr-495	446	6	in	in	ADP
ftr-495	446	7	expired	expired	ADJ
ftr-495	446	8	section	section	NOUN
ftr-495	446	9	864(f	864(f	PROPN
ftr-495	446	10	)	)	PUNCT
ftr-495	446	11	and	and	CCONJ
ftr-495	446	12	the	the	DET
ftr-495	446	13	new	new	ADJ
ftr-495	446	14	proposal	proposal	NOUN
ftr-495	446	15	by	by	ADP
ftr-495	446	16	the	the	DET
ftr-495	446	17	clinton	clinton	PROPN
ftr-495	446	18	administration	administration	NOUN
ftr-495	446	19	must	must	AUX
ftr-495	446	20	also	also	ADV
ftr-495	446	21	be	be	AUX
ftr-495	446	22	rejected	reject	VERB
ftr-495	446	23	because	because	SCONJ
ftr-495	446	24	they	they	PRON
ftr-495	446	25	do	do	AUX
ftr-495	446	26	not	not	PART
ftr-495	446	27	meet	meet	VERB
ftr-495	446	28	their	their	PRON
ftr-495	446	29	objective	objective	NOUN
ftr-495	446	30	of	of	ADP
ftr-495	446	31	encouraging	encourage	VERB
ftr-495	446	32	research	research	NOUN
ftr-495	446	33	activity	activity	NOUN
ftr-495	446	34	in	in	ADP
ftr-495	446	35	the	the	DET
ftr-495	446	36	united	united	PROPN
ftr-495	446	37	states	states	PROPN
ftr-495	446	38	.	.	PUNCT
ftr-495	447	1	the	the	DET
ftr-495	447	2	most	most	ADV
ftr-495	447	3	recent	recent	ADJ
ftr-495	447	4	comprehensive	comprehensive	ADJ
ftr-495	447	5	treasury	treasury	NOUN
ftr-495	447	6	report	report	NOUN
ftr-495	447	7	concerning	concern	VERB
ftr-495	447	8	tax	tax	NOUN
ftr-495	447	9	research	research	NOUN
ftr-495	447	10	incentives	incentive	NOUN
ftr-495	447	11	,	,	PUNCT
ftr-495	447	12	published	publish	VERB
ftr-495	447	13	in	in	ADP
ftr-495	447	14	1983	1983	NUM
ftr-495	447	15	,	,	PUNCT
ftr-495	447	16	indicated	indicate	VERB
ftr-495	447	17	that	that	SCONJ
ftr-495	447	18	the	the	DET
ftr-495	447	19	moratorium	moratorium	NOUN
ftr-495	447	20	on	on	ADP
ftr-495	447	21	the	the	DET
ftr-495	447	22	1977	1977	NUM
ftr-495	447	23	regulations	regulation	NOUN
ftr-495	447	24	(	(	PUNCT
ftr-495	447	25	one	one	NUM
ftr-495	447	26	hundred	hundred	NUM
ftr-495	447	27	percent	percent	NOUN
ftr-495	447	28	allocation	allocation	NOUN
ftr-495	447	29	of	of	ADP
ftr-495	447	30	u.s.-based	u.s.-based	ADJ
ftr-495	447	31	costs	cost	NOUN
ftr-495	447	32	to	to	ADP
ftr-495	447	33	domestic	domestic	ADJ
ftr-495	447	34	source	source	NOUN
ftr-495	447	35	income	income	NOUN
ftr-495	447	36	as	as	ADP
ftr-495	447	37	under	under	ADP
ftr-495	447	38	the	the	DET
ftr-495	447	39	clinton	clinton	PROPN
ftr-495	447	40	plan	plan	PROPN
ftr-495	447	41	)	)	PUNCT
ftr-495	447	42	failed	fail	VERB
ftr-495	447	43	to	to	PART
ftr-495	447	44	meet	meet	VERB
ftr-495	447	45	that	that	PRON
ftr-495	447	46	objective.8	objective.8	NOUN
ftr-495	447	47	3	3	NUM
ftr-495	447	48	it	it	PRON
ftr-495	447	49	concluded	conclude	VERB
ftr-495	447	50	that	that	SCONJ
ftr-495	447	51	for	for	ADP
ftr-495	447	52	a	a	DET
ftr-495	447	53	number	number	NOUN
ftr-495	447	54	of	of	ADP
ftr-495	447	55	reasons	reason	NOUN
ftr-495	447	56	the	the	DET
ftr-495	447	57	moratorium	moratorium	NOUN
ftr-495	447	58	was	be	AUX
ftr-495	447	59	an	an	DET
ftr-495	447	60	ineffective	ineffective	ADJ
ftr-495	447	61	and	and	CCONJ
ftr-495	447	62	haphazard	haphazard	ADJ
ftr-495	447	63	method	method	NOUN
ftr-495	447	64	of	of	ADP
ftr-495	447	65	increasing	increase	VERB
ftr-495	447	66	domestic	domestic	ADJ
ftr-495	447	67	research	research	NOUN
ftr-495	447	68	and	and	CCONJ
ftr-495	447	69	81	81	NUM
ftr-495	447	70	.	.	PUNCT
ftr-495	448	1	the	the	DET
ftr-495	448	2	joint	joint	ADJ
ftr-495	448	3	committee	committee	NOUN
ftr-495	448	4	on	on	ADP
ftr-495	448	5	taxation	taxation	NOUN
ftr-495	448	6	estimated	estimate	VERB
ftr-495	448	7	that	that	SCONJ
ftr-495	448	8	extension	extension	NOUN
ftr-495	448	9	of	of	ADP
ftr-495	448	10	the	the	DET
ftr-495	448	11	research	research	NOUN
ftr-495	448	12	allocation	allocation	NOUN
ftr-495	448	13	rules	rule	NOUN
ftr-495	448	14	of	of	ADP
ftr-495	448	15	sections	section	NOUN
ftr-495	448	16	861(b	861(b	NUM
ftr-495	448	17	)	)	PUNCT
ftr-495	448	18	,	,	PUNCT
ftr-495	448	19	862(b	862(b	NUM
ftr-495	448	20	)	)	PUNCT
ftr-495	448	21	,	,	PUNCT
ftr-495	448	22	863(b	863(b	PROPN
ftr-495	448	23	)	)	PUNCT
ftr-495	448	24	,	,	PUNCT
ftr-495	448	25	and	and	CCONJ
ftr-495	448	26	864(0	864(0	NUM
ftr-495	448	27	for	for	ADP
ftr-495	448	28	fiscal	fiscal	ADJ
ftr-495	448	29	years	year	NOUN
ftr-495	448	30	1992	1992	NUM
ftr-495	448	31	-	-	SYM
ftr-495	448	32	1996	1996	NUM
ftr-495	448	33	would	would	AUX
ftr-495	448	34	cause	cause	VERB
ftr-495	448	35	a	a	DET
ftr-495	448	36	total	total	ADJ
ftr-495	448	37	revenue	revenue	NOUN
ftr-495	448	38	loss	loss	NOUN
ftr-495	448	39	of	of	ADP
ftr-495	448	40	$	$	SYM
ftr-495	448	41	3.9	3.9	NUM
ftr-495	448	42	billion	billion	NUM
ftr-495	448	43	.	.	PUNCT
ftr-495	449	1	description	description	NOUN
ftr-495	449	2	of	of	ADP
ftr-495	449	3	provisions	provision	NOUN
ftr-495	449	4	expiring	expire	VERB
ftr-495	449	5	in	in	ADP
ftr-495	449	6	1991	1991	NUM
ftr-495	449	7	and	and	CCONJ
ftr-495	449	8	1992	1992	NUM
ftr-495	449	9	,	,	PUNCT
ftr-495	449	10	supra	supra	PROPN
ftr-495	449	11	note	note	NOUN
ftr-495	449	12	77	77	NUM
ftr-495	449	13	.	.	PUNCT
ftr-495	450	1	82	82	NUM
ftr-495	450	2	.	.	PUNCT
ftr-495	451	1	h.r	h.r	PROPN
ftr-495	451	2	.	.	PROPN
ftr-495	451	3	conf	conf	PROPN
ftr-495	451	4	.	.	PUNCT
ftr-495	452	1	rep	rep	PROPN
ftr-495	452	2	.	.	PROPN
ftr-495	452	3	no	no	PROPN
ftr-495	452	4	.	.	NOUN
ftr-495	452	5	841	841	NUM
ftr-495	452	6	,	,	PUNCT
ftr-495	452	7	99th	99th	ADJ
ftr-495	452	8	cong	cong	NOUN
ftr-495	452	9	.	.	PROPN
ftr-495	452	10	,	,	PUNCT
ftr-495	452	11	2d	2d	NUM
ftr-495	452	12	sess	sess	NOUN
ftr-495	452	13	.	.	PUNCT
ftr-495	452	14	,	,	PUNCT
ftr-495	452	15	at	at	ADP
ftr-495	452	16	11	11	NUM
ftr-495	452	17	-	-	SYM
ftr-495	452	18	608	608	NUM
ftr-495	452	19	.	.	PUNCT
ftr-495	453	1	in	in	ADP
ftr-495	453	2	the	the	DET
ftr-495	453	3	chairman	chairman	NOUN
ftr-495	453	4	's	's	PART
ftr-495	453	5	mark	mark	NOUN
ftr-495	453	6	,	,	PUNCT
ftr-495	453	7	the	the	DET
ftr-495	453	8	ways	way	NOUN
ftr-495	453	9	and	and	CCONJ
ftr-495	453	10	means	mean	VERB
ftr-495	453	11	committee	committee	NOUN
ftr-495	453	12	suggested	suggest	VERB
ftr-495	453	13	deference	deference	NOUN
ftr-495	453	14	to	to	ADP
ftr-495	453	15	treasury	treasury	PROPN
ftr-495	453	16	's	's	PART
ftr-495	453	17	regulatory	regulatory	ADJ
ftr-495	453	18	authority	authority	NOUN
ftr-495	453	19	:	:	PUNCT
ftr-495	453	20	the	the	DET
ftr-495	453	21	internal	internal	PROPN
ftr-495	453	22	revenue	revenue	NOUN
ftr-495	453	23	code	code	NOUN
ftr-495	453	24	generally	generally	ADV
ftr-495	453	25	articulates	articulate	VERB
ftr-495	453	26	only	only	ADV
ftr-495	453	27	the	the	DET
ftr-495	453	28	broad	broad	ADJ
ftr-495	453	29	principles	principle	NOUN
ftr-495	453	30	of	of	ADP
ftr-495	453	31	how	how	SCONJ
ftr-495	453	32	expenses	expense	NOUN
ftr-495	453	33	reduce	reduce	VERB
ftr-495	453	34	u.s	u.s	PROPN
ftr-495	453	35	.	.	PROPN
ftr-495	453	36	and	and	CCONJ
ftr-495	453	37	foreign	foreign	ADJ
ftr-495	453	38	source	source	NOUN
ftr-495	453	39	gross	gross	ADJ
ftr-495	453	40	income	income	NOUN
ftr-495	453	41	,	,	PUNCT
ftr-495	453	42	leaving	leave	VERB
ftr-495	453	43	the	the	DET
ftr-495	453	44	treasury	treasury	PROPN
ftr-495	453	45	department	department	PROPN
ftr-495	453	46	to	to	PART
ftr-495	453	47	provide	provide	VERB
ftr-495	453	48	detailed	detailed	ADJ
ftr-495	453	49	rules	rule	NOUN
ftr-495	453	50	for	for	ADP
ftr-495	453	51	the	the	DET
ftr-495	453	52	task	task	NOUN
ftr-495	453	53	of	of	ADP
ftr-495	453	54	allocating	allocate	VERB
ftr-495	453	55	and	and	CCONJ
ftr-495	453	56	apportioning	apportion	VERB
ftr-495	453	57	expenses	expense	NOUN
ftr-495	453	58	.	.	PUNCT
ftr-495	454	1	chairman	chairman	NOUN
ftr-495	454	2	's	's	PART
ftr-495	454	3	mark	mark	NOUN
ftr-495	454	4	,	,	PUNCT
ftr-495	454	5	supra	supra	PROPN
ftr-495	454	6	note	note	NOUN
ftr-495	454	7	79	79	NUM
ftr-495	454	8	,	,	PUNCT
ftr-495	454	9	at	at	ADP
ftr-495	454	10	22	22	NUM
ftr-495	454	11	.	.	PUNCT
ftr-495	454	12	83	83	NUM
ftr-495	454	13	.	.	PUNCT
ftr-495	455	1	u.s	u.s	PROPN
ftr-495	455	2	.	.	PROPN
ftr-495	455	3	treasury	treasury	PROPN
ftr-495	455	4	dep't	dep't	PROPN
ftr-495	455	5	,	,	PUNCT
ftr-495	455	6	the	the	DET
ftr-495	455	7	impact	impact	NOUN
ftr-495	455	8	of	of	ADP
ftr-495	455	9	the	the	DET
ftr-495	455	10	section	section	NOUN
ftr-495	455	11	861	861	NUM
ftr-495	455	12	-	-	SYM
ftr-495	455	13	8	8	NUM
ftr-495	455	14	regulation	regulation	NOUN
ftr-495	455	15	on	on	ADP
ftr-495	455	16	u.s	u.s	PROPN
ftr-495	455	17	.	.	PROPN
ftr-495	455	18	research	research	PROPN
ftr-495	455	19	and	and	CCONJ
ftr-495	455	20	development	development	NOUN
ftr-495	455	21	28	28	NUM
ftr-495	455	22	-	-	SYM
ftr-495	455	23	32	32	NUM
ftr-495	455	24	(	(	PUNCT
ftr-495	455	25	june	june	PROPN
ftr-495	455	26	1983	1983	NUM
ftr-495	455	27	)	)	PUNCT
ftr-495	455	28	.	.	PUNCT
ftr-495	456	1	mio	mio	PROPN
ftr-495	456	2	.	.	PROPN
ftr-495	456	3	1:6	1:6	NUM
ftr-495	456	4	neutral	neutral	ADJ
ftr-495	456	5	inter	inter	ADJ
ftr-495	456	6	ational	ational	ADJ
ftr-495	456	7	tax	tax	NOUN
ftr-495	456	8	rules	rule	NOUN
ftr-495	456	9	allocating	allocate	VERB
ftr-495	456	10	costs	cost	NOUN
ftr-495	456	11	development	development	NOUN
ftr-495	456	12	.	.	PUNCT
ftr-495	457	1	the	the	DET
ftr-495	457	2	treasury	treasury	PROPN
ftr-495	457	3	study	study	NOUN
ftr-495	457	4	found	find	VERB
ftr-495	457	5	that	that	SCONJ
ftr-495	457	6	while	while	SCONJ
ftr-495	457	7	the	the	DET
ftr-495	457	8	moratorium	moratorium	NOUN
ftr-495	457	9	resulted	result	VERB
ftr-495	457	10	in	in	ADP
ftr-495	457	11	a	a	DET
ftr-495	457	12	reduction	reduction	NOUN
ftr-495	457	13	of	of	ADP
ftr-495	457	14	u.s	u.s	PROPN
ftr-495	457	15	.	.	PROPN
ftr-495	457	16	tax	tax	NOUN
ftr-495	457	17	liability	liability	NOUN
ftr-495	457	18	,	,	PUNCT
ftr-495	457	19	taxes	taxis	NOUN
ftr-495	457	20	were	be	AUX
ftr-495	457	21	not	not	PART
ftr-495	457	22	of	of	ADP
ftr-495	457	23	primary	primary	ADJ
ftr-495	457	24	importance	importance	NOUN
ftr-495	457	25	to	to	ADP
ftr-495	457	26	u.s	u.s	PROPN
ftr-495	457	27	.	.	PROPN
ftr-495	457	28	taxpayers	taxpayer	NOUN
ftr-495	457	29	in	in	ADP
ftr-495	457	30	determining	determine	VERB
ftr-495	457	31	the	the	DET
ftr-495	457	32	location	location	NOUN
ftr-495	457	33	of	of	ADP
ftr-495	457	34	research	research	NOUN
ftr-495	457	35	and	and	CCONJ
ftr-495	457	36	development	development	NOUN
ftr-495	457	37	investment	investment	NOUN
ftr-495	457	38	.	.	PUNCT
ftr-495	458	1	in	in	ADP
ftr-495	458	2	addition	addition	NOUN
ftr-495	458	3	,	,	PUNCT
ftr-495	458	4	there	there	PRON
ftr-495	458	5	was	be	VERB
ftr-495	458	6	little	little	ADJ
ftr-495	458	7	evidence	evidence	NOUN
ftr-495	458	8	that	that	SCONJ
ftr-495	458	9	the	the	DET
ftr-495	458	10	1977	1977	NUM
ftr-495	458	11	regulations	regulation	NOUN
ftr-495	458	12	resulted	result	VERB
ftr-495	458	13	in	in	ADP
ftr-495	458	14	a	a	DET
ftr-495	458	15	large	large	ADJ
ftr-495	458	16	shift	shift	NOUN
ftr-495	458	17	of	of	ADP
ftr-495	458	18	research	research	NOUN
ftr-495	458	19	and	and	CCONJ
ftr-495	458	20	development	development	NOUN
ftr-495	458	21	offshore	offshore	ADV
ftr-495	458	22	.	.	PUNCT
ftr-495	459	1	moreover	moreover	ADV
ftr-495	459	2	,	,	PUNCT
ftr-495	459	3	it	it	PRON
ftr-495	459	4	projected	project	VERB
ftr-495	459	5	that	that	SCONJ
ftr-495	459	6	foregone	foregone	NOUN
ftr-495	459	7	tax	tax	NOUN
ftr-495	459	8	revenues	revenue	NOUN
ftr-495	459	9	could	could	AUX
ftr-495	459	10	exceed	exceed	VERB
ftr-495	459	11	the	the	DET
ftr-495	459	12	dollar	dollar	NOUN
ftr-495	459	13	value	value	NOUN
ftr-495	459	14	of	of	ADP
ftr-495	459	15	any	any	DET
ftr-495	459	16	increase	increase	NOUN
ftr-495	459	17	in	in	ADP
ftr-495	459	18	research	research	NOUN
ftr-495	459	19	activity	activity	NOUN
ftr-495	459	20	.	.	PUNCT
ftr-495	459	21	'	'	PUNCT
ftr-495	460	1	another	another	DET
ftr-495	460	2	defect	defect	NOUN
ftr-495	460	3	in	in	ADP
ftr-495	460	4	the	the	DET
ftr-495	460	5	logic	logic	NOUN
ftr-495	460	6	of	of	ADP
ftr-495	460	7	the	the	DET
ftr-495	460	8	clinton	clinton	PROPN
ftr-495	460	9	proposal	proposal	NOUN
ftr-495	460	10	and	and	CCONJ
ftr-495	460	11	the	the	DET
ftr-495	460	12	similar	similar	ADJ
ftr-495	460	13	approach	approach	NOUN
ftr-495	460	14	under	under	ADP
ftr-495	460	15	expired	expired	ADJ
ftr-495	460	16	section	section	PROPN
ftr-495	460	17	864(f	864(f	PROPN
ftr-495	460	18	)	)	PUNCT
ftr-495	460	19	is	be	AUX
ftr-495	460	20	that	that	SCONJ
ftr-495	460	21	they	they	PRON
ftr-495	460	22	fail	fail	VERB
ftr-495	460	23	to	to	PART
ftr-495	460	24	support	support	VERB
ftr-495	460	25	and	and	CCONJ
ftr-495	460	26	encourage	encourage	VERB
ftr-495	460	27	research	research	NOUN
ftr-495	460	28	and	and	CCONJ
ftr-495	460	29	development	development	NOUN
ftr-495	460	30	by	by	ADP
ftr-495	460	31	start	start	NOUN
ftr-495	460	32	-	-	PUNCT
ftr-495	460	33	up	up	ADP
ftr-495	460	34	companies	company	NOUN
ftr-495	460	35	.	.	PUNCT
ftr-495	461	1	the	the	DET
ftr-495	461	2	1983	1983	NUM
ftr-495	461	3	treasury	treasury	PROPN
ftr-495	461	4	report	report	NOUN
ftr-495	461	5	indicated	indicate	VERB
ftr-495	461	6	that	that	SCONJ
ftr-495	461	7	because	because	SCONJ
ftr-495	461	8	the	the	DET
ftr-495	461	9	moratorium	moratorium	NOUN
ftr-495	461	10	only	only	ADV
ftr-495	461	11	reduced	reduce	VERB
ftr-495	461	12	the	the	DET
ftr-495	461	13	u.s	u.s	PROPN
ftr-495	461	14	.	.	PROPN
ftr-495	461	15	tax	tax	NOUN
ftr-495	461	16	liability	liability	NOUN
ftr-495	461	17	of	of	ADP
ftr-495	461	18	firms	firm	NOUN
ftr-495	461	19	with	with	ADP
ftr-495	461	20	excess	excess	ADJ
ftr-495	461	21	foreign	foreign	ADJ
ftr-495	461	22	tax	tax	NOUN
ftr-495	461	23	credits	credit	NOUN
ftr-495	461	24	,	,	PUNCT
ftr-495	461	25	it	it	PRON
ftr-495	461	26	had	have	VERB
ftr-495	461	27	its	its	PRON
ftr-495	461	28	most	most	ADV
ftr-495	461	29	significant	significant	ADJ
ftr-495	461	30	effect	effect	NOUN
ftr-495	461	31	on	on	ADP
ftr-495	461	32	large	large	ADJ
ftr-495	461	33	,	,	PUNCT
ftr-495	461	34	mature	mature	ADJ
ftr-495	461	35	multinationals	multinational	NOUN
ftr-495	461	36	.	.	PUNCT
ftr-495	462	1	it	it	PRON
ftr-495	462	2	found	find	VERB
ftr-495	462	3	no	no	DET
ftr-495	462	4	benefit	benefit	NOUN
ftr-495	462	5	for	for	ADP
ftr-495	462	6	the	the	DET
ftr-495	462	7	young	young	ADJ
ftr-495	462	8	"	"	PUNCT
ftr-495	462	9	high	high	ADJ
ftr-495	462	10	technology	technology	NOUN
ftr-495	462	11	"	"	PUNCT
ftr-495	462	12	companies	company	NOUN
ftr-495	462	13	.	.	PUNCT
ftr-495	463	1	as	as	SCONJ
ftr-495	463	2	the	the	DET
ftr-495	463	3	administration	administration	NOUN
ftr-495	463	4	's	's	PART
ftr-495	463	5	proposal	proposal	NOUN
ftr-495	463	6	is	be	AUX
ftr-495	463	7	identical	identical	ADJ
ftr-495	463	8	to	to	ADP
ftr-495	463	9	the	the	DET
ftr-495	463	10	moratorium	moratorium	NOUN
ftr-495	463	11	rule	rule	NOUN
ftr-495	463	12	,	,	PUNCT
ftr-495	463	13	one	one	PRON
ftr-495	463	14	must	must	AUX
ftr-495	463	15	conclude	conclude	VERB
ftr-495	463	16	that	that	SCONJ
ftr-495	463	17	the	the	DET
ftr-495	463	18	administration	administration	NOUN
ftr-495	463	19	's	's	PART
ftr-495	463	20	proposal	proposal	NOUN
ftr-495	463	21	also	also	ADV
ftr-495	463	22	will	will	AUX
ftr-495	463	23	not	not	PART
ftr-495	463	24	favor	favor	VERB
ftr-495	463	25	the	the	DET
ftr-495	463	26	intended	intend	VERB
ftr-495	463	27	beneficiaries	beneficiary	NOUN
ftr-495	463	28	.	.	PUNCT
ftr-495	464	1	a	a	DET
ftr-495	464	2	serious	serious	ADJ
ftr-495	464	3	threat	threat	NOUN
ftr-495	464	4	to	to	ADP
ftr-495	464	5	the	the	DET
ftr-495	464	6	competitive	competitive	ADJ
ftr-495	464	7	position	position	NOUN
ftr-495	464	8	of	of	ADP
ftr-495	464	9	the	the	DET
ftr-495	464	10	united	united	PROPN
ftr-495	464	11	states	states	PROPN
ftr-495	464	12	is	be	AUX
ftr-495	464	13	the	the	DET
ftr-495	464	14	transfer	transfer	NOUN
ftr-495	464	15	of	of	ADP
ftr-495	464	16	technology	technology	NOUN
ftr-495	464	17	or	or	CCONJ
ftr-495	464	18	know	know	NOUN
ftr-495	464	19	-	-	PUNCT
ftr-495	464	20	how	how	SCONJ
ftr-495	464	21	offshore	offshore	ADV
ftr-495	464	22	by	by	ADP
ftr-495	464	23	u.s	u.s	PROPN
ftr-495	464	24	.	.	PROPN
ftr-495	464	25	companies	company	NOUN
ftr-495	464	26	to	to	ADP
ftr-495	464	27	foreign	foreign	ADJ
ftr-495	464	28	subsidiaries	subsidiary	NOUN
ftr-495	464	29	at	at	ADP
ftr-495	464	30	"	"	PUNCT
ftr-495	464	31	below	below	ADP
ftr-495	464	32	market	market	NOUN
ftr-495	464	33	"	"	PUNCT
ftr-495	464	34	prices.8'5	prices.8'5	NOUN
ftr-495	464	35	that	that	DET
ftr-495	464	36	practice	practice	NOUN
ftr-495	464	37	worsens	worsen	VERB
ftr-495	464	38	the	the	DET
ftr-495	464	39	u.s	u.s	PROPN
ftr-495	464	40	.	.	PROPN
ftr-495	464	41	trade	trade	NOUN
ftr-495	464	42	deficit	deficit	NOUN
ftr-495	464	43	,	,	PUNCT
ftr-495	464	44	which	which	PRON
ftr-495	464	45	reflects	reflect	VERB
ftr-495	464	46	badly	badly	ADV
ftr-495	464	47	on	on	ADP
ftr-495	464	48	the	the	DET
ftr-495	464	49	u.s	u.s	PROPN
ftr-495	464	50	.	.	PROPN
ftr-495	464	51	role	role	NOUN
ftr-495	464	52	in	in	ADP
ftr-495	464	53	the	the	DET
ftr-495	464	54	world	world	NOUN
ftr-495	464	55	economy	economy	NOUN
ftr-495	464	56	.	.	PUNCT
ftr-495	464	57	"	"	PUNCT
ftr-495	465	1	recent	recent	ADJ
ftr-495	465	2	regulations	regulation	NOUN
ftr-495	465	3	under	under	ADP
ftr-495	465	4	section	section	NOUN
ftr-495	465	5	482	482	NUM
ftr-495	465	6	(	(	PUNCT
ftr-495	465	7	according	accord	VERB
ftr-495	465	8	treasury	treasury	PROPN
ftr-495	465	9	the	the	DET
ftr-495	465	10	authority	authority	NOUN
ftr-495	465	11	to	to	PART
ftr-495	465	12	allocate	allocate	VERB
ftr-495	465	13	income	income	NOUN
ftr-495	465	14	and	and	CCONJ
ftr-495	465	15	deductions	deduction	NOUN
ftr-495	465	16	among	among	ADP
ftr-495	465	17	related	related	ADJ
ftr-495	465	18	domestic	domestic	ADJ
ftr-495	465	19	and	and	CCONJ
ftr-495	465	20	foreign	foreign	ADJ
ftr-495	465	21	parties	party	NOUN
ftr-495	465	22	in	in	ADP
ftr-495	465	23	order	order	NOUN
ftr-495	465	24	to	to	PART
ftr-495	465	25	prevent	prevent	VERB
ftr-495	465	26	manipulation	manipulation	NOUN
ftr-495	465	27	of	of	ADP
ftr-495	465	28	u.s	u.s	PROPN
ftr-495	465	29	.	.	PROPN
ftr-495	465	30	income	income	NOUN
ftr-495	465	31	)	)	PUNCT
ftr-495	465	32	directly	directly	ADV
ftr-495	465	33	attack	attack	VERB
ftr-495	465	34	this	this	DET
ftr-495	465	35	problem	problem	NOUN
ftr-495	465	36	.	.	PUNCT
ftr-495	465	37	'	'	PUNCT
ftr-495	466	1	the	the	DET
ftr-495	466	2	clinton	clinton	PROPN
ftr-495	466	3	administration	administration	NOUN
ftr-495	466	4	's	's	PART
ftr-495	466	5	proposal	proposal	NOUN
ftr-495	466	6	to	to	PART
ftr-495	466	7	treat	treat	VERB
ftr-495	466	8	all	all	DET
ftr-495	466	9	foreign	foreign	ADJ
ftr-495	466	10	source	source	NOUN
ftr-495	466	11	royalty	royalty	NOUN
ftr-495	466	12	income	income	NOUN
ftr-495	466	13	as	as	ADP
ftr-495	466	14	passive	passive	ADJ
ftr-495	466	15	separate	separate	ADJ
ftr-495	466	16	limitation	limitation	NOUN
ftr-495	466	17	income	income	NOUN
ftr-495	466	18	for	for	ADP
ftr-495	466	19	foreign	foreign	ADJ
ftr-495	466	20	tax	tax	NOUN
ftr-495	466	21	credit	credit	NOUN
ftr-495	466	22	purposes	purpose	NOUN
ftr-495	466	23	is	be	AUX
ftr-495	466	24	another	another	DET
ftr-495	466	25	excellent	excellent	ADJ
ftr-495	466	26	weapon	weapon	NOUN
ftr-495	466	27	against	against	ADP
ftr-495	466	28	wholesale	wholesale	ADJ
ftr-495	466	29	transfers	transfer	NOUN
ftr-495	466	30	of	of	ADP
ftr-495	466	31	u.s.-created	u.s.-created	ADJ
ftr-495	466	32	technology	technology	NOUN
ftr-495	466	33	abroad.8	abroad.8	PROPN
ftr-495	466	34	8	8	NUM
ftr-495	466	35	if	if	SCONJ
ftr-495	466	36	adopted	adopt	VERB
ftr-495	466	37	,	,	PUNCT
ftr-495	466	38	the	the	DET
ftr-495	466	39	proposal	proposal	NOUN
ftr-495	466	40	would	would	AUX
ftr-495	466	41	counteract	counteract	VERB
ftr-495	466	42	a	a	DET
ftr-495	466	43	current	current	ADJ
ftr-495	466	44	preference	preference	NOUN
ftr-495	466	45	for	for	ADP
ftr-495	466	46	licensing	license	VERB
ftr-495	466	47	technology	technology	NOUN
ftr-495	466	48	abroad	abroad	ADV
ftr-495	466	49	by	by	ADP
ftr-495	466	50	eliminating	eliminate	VERB
ftr-495	466	51	the	the	DET
ftr-495	466	52	effect	effect	NOUN
ftr-495	466	53	of	of	ADP
ftr-495	466	54	84	84	NUM
ftr-495	466	55	.	.	PUNCT
ftr-495	467	1	the	the	DET
ftr-495	467	2	report	report	NOUN
ftr-495	467	3	contrasted	contrast	VERB
ftr-495	467	4	direct	direct	ADJ
ftr-495	467	5	government	government	NOUN
ftr-495	467	6	funding	funding	NOUN
ftr-495	467	7	of	of	ADP
ftr-495	467	8	a	a	DET
ftr-495	467	9	research	research	NOUN
ftr-495	467	10	project	project	NOUN
ftr-495	467	11	,	,	PUNCT
ftr-495	467	12	resulting	result	VERB
ftr-495	467	13	in	in	ADP
ftr-495	467	14	a	a	DET
ftr-495	467	15	one	one	NUM
ftr-495	467	16	dollar	dollar	NOUN
ftr-495	467	17	increase	increase	NOUN
ftr-495	467	18	in	in	ADP
ftr-495	467	19	research	research	NOUN
ftr-495	467	20	for	for	ADP
ftr-495	467	21	each	each	DET
ftr-495	467	22	dollar	dollar	NOUN
ftr-495	467	23	of	of	ADP
ftr-495	467	24	authorized	authorize	VERB
ftr-495	467	25	funding	funding	NOUN
ftr-495	467	26	.	.	PUNCT
ftr-495	468	1	w	w	PROPN
ftr-495	468	2	ith	ith	PROPN
ftr-495	468	3	the	the	DET
ftr-495	468	4	described	describe	VERB
ftr-495	468	5	result	result	NOUN
ftr-495	468	6	under	under	ADP
ftr-495	468	7	the	the	DET
ftr-495	468	8	allocation	allocation	NOUN
ftr-495	468	9	rules	rule	NOUN
ftr-495	468	10	.	.	PUNCT
ftr-495	469	1	see	see	VERB
ftr-495	469	2	1987	1987	NUM
ftr-495	469	3	r&d	r&d	NOUN
ftr-495	469	4	hearing	hearing	NOUN
ftr-495	469	5	.	.	PUNCT
ftr-495	470	1	supra	supra	PROPN
ftr-495	470	2	note	note	PROPN
ftr-495	470	3	7	7	NUM
ftr-495	470	4	,	,	PUNCT
ftr-495	470	5	at	at	ADP
ftr-495	470	6	42	42	NUM
ftr-495	470	7	.	.	PUNCT
ftr-495	470	8	85	85	NUM
ftr-495	470	9	.	.	PUNCT
ftr-495	471	1	see	see	VERB
ftr-495	471	2	,	,	PUNCT
ftr-495	471	3	e.g.	e.g.	ADV
ftr-495	471	4	,	,	PUNCT
ftr-495	471	5	westreco	westreco	PROPN
ftr-495	471	6	v.	v.	PROPN
ftr-495	471	7	united	united	PROPN
ftr-495	471	8	states	states	PROPN
ftr-495	471	9	.	.	PUNCT
ftr-495	472	1	t.c	t.c	PROPN
ftr-495	472	2	.	.	PROPN
ftr-495	472	3	memo	memo	NOUN
ftr-495	472	4	(	(	PUNCT
ftr-495	472	5	cch	cch	NOUN
ftr-495	472	6	)	)	PUNCT
ftr-495	472	7	1992	1992	NUM
ftr-495	472	8	-	-	SYM
ftr-495	472	9	561	561	NUM
ftr-495	472	10	t	t	NOUN
ftr-495	472	11	1992	1992	NUM
ftr-495	472	12	)	)	PUNCT
ftr-495	472	13	;	;	PUNCT
ftr-495	472	14	regs	reg	NOUN
ftr-495	472	15	.	.	PUNCT
ftr-495	473	1	§	§	PROPN
ftr-495	473	2	§	§	PROPN
ftr-495	473	3	1.482	1.482	NUM
ftr-495	473	4	-	-	PUNCT
ftr-495	473	5	la	la	ADJ
ftr-495	473	6	,	,	PUNCT
ftr-495	473	7	-2a	-2a	PROPN
ftr-495	473	8	.	.	PUNCT
ftr-495	474	1	86	86	NUM
ftr-495	474	2	.	.	PUNCT
ftr-495	475	1	hufbauer	hufbauer	PROPN
ftr-495	475	2	,	,	PUNCT
ftr-495	475	3	supra	supra	PROPN
ftr-495	475	4	note	note	NOUN
ftr-495	475	5	4	4	NUM
ftr-495	475	6	.	.	PUNCT
ftr-495	476	1	at	at	ADP
ftr-495	476	2	8	8	NUM
ftr-495	476	3	-	-	SYM
ftr-495	476	4	9	9	NUM
ftr-495	476	5	.	.	X
ftr-495	476	6	87	87	NUM
ftr-495	476	7	.	.	PUNCT
ftr-495	476	8	regs	regs	PROPN
ftr-495	476	9	.	.	PUNCT
ftr-495	477	1	§	§	PROPN
ftr-495	477	2	§	§	PROPN
ftr-495	477	3	1.482	1.482	NUM
ftr-495	477	4	-	-	PUNCT
ftr-495	477	5	la	la	ADJ
ftr-495	477	6	,	,	PUNCT
ftr-495	477	7	-2a	-2a	PROPN
ftr-495	477	8	.	.	PUNCT
ftr-495	478	1	prop	prop	NOUN
ftr-495	478	2	.	.	PUNCT
ftr-495	478	3	regs	regs	PROPN
ftr-495	478	4	.	.	PUNCT
ftr-495	479	1	§	§	PROPN
ftr-495	479	2	1.482	1.482	NUM
ftr-495	479	3	-	-	SYM
ftr-495	479	4	2(g	2(g	NUM
ftr-495	479	5	)	)	PUNCT
ftr-495	479	6	.	.	PUNCT
ftr-495	480	1	a	a	DET
ftr-495	480	2	different	different	ADJ
ftr-495	480	3	approach	approach	NOUN
ftr-495	480	4	to	to	ADP
ftr-495	480	5	the	the	DET
ftr-495	480	6	same	same	ADJ
ftr-495	480	7	problem	problem	NOUN
ftr-495	480	8	was	be	AUX
ftr-495	480	9	taken	take	VERB
ftr-495	480	10	by	by	ADP
ftr-495	480	11	the	the	DET
ftr-495	480	12	proponents	proponent	NOUN
ftr-495	480	13	of	of	ADP
ftr-495	480	14	the	the	DET
ftr-495	480	15	foreign	foreign	ADJ
ftr-495	480	16	income	income	NOUN
ftr-495	480	17	tax	tax	NOUN
ftr-495	480	18	rationalization	rationalization	NOUN
ftr-495	480	19	and	and	CCONJ
ftr-495	480	20	simplification	simplification	NOUN
ftr-495	480	21	bill	bill	NOUN
ftr-495	480	22	of	of	ADP
ftr-495	480	23	1992	1992	NUM
ftr-495	480	24	.	.	PUNCT
ftr-495	481	1	section	section	NOUN
ftr-495	481	2	304	304	NUM
ftr-495	481	3	of	of	ADP
ftr-495	481	4	the	the	DET
ftr-495	481	5	bill	bill	NOUN
ftr-495	481	6	would	would	AUX
ftr-495	481	7	have	have	AUX
ftr-495	481	8	added	add	VERB
ftr-495	481	9	new	new	ADJ
ftr-495	481	10	section	section	NOUN
ftr-495	481	11	482(b	482(b	PROPN
ftr-495	481	12	)	)	PUNCT
ftr-495	481	13	of	of	ADP
ftr-495	481	14	the	the	DET
ftr-495	481	15	code	code	NOUN
ftr-495	481	16	to	to	PART
ftr-495	481	17	require	require	VERB
ftr-495	481	18	reporting	reporting	NOUN
ftr-495	481	19	of	of	ADP
ftr-495	481	20	a	a	DET
ftr-495	481	21	minimum	minimum	ADJ
ftr-495	481	22	amount	amount	NOUN
ftr-495	481	23	of	of	ADP
ftr-495	481	24	taxable	taxable	ADJ
ftr-495	481	25	income	income	NOUN
ftr-495	481	26	(	(	PUNCT
ftr-495	481	27	75	75	NUM
ftr-495	481	28	%	%	NOUN
ftr-495	481	29	of	of	ADP
ftr-495	481	30	the	the	DET
ftr-495	481	31	product	product	NOUN
ftr-495	481	32	of	of	ADP
ftr-495	481	33	gross	gross	ADJ
ftr-495	481	34	profits	profit	NOUN
ftr-495	481	35	and	and	CCONJ
ftr-495	481	36	an	an	DET
ftr-495	481	37	industry	industry	NOUN
ftr-495	481	38	-	-	PUNCT
ftr-495	481	39	wide	wide	ADJ
ftr-495	481	40	profit	profit	NOUN
ftr-495	481	41	percentage	percentage	NOUN
ftr-495	481	42	)	)	PUNCT
ftr-495	481	43	by	by	ADP
ftr-495	481	44	25	25	NUM
ftr-495	481	45	%	%	NOUN
ftr-495	481	46	owned	own	VERB
ftr-495	481	47	foreign	foreign	ADJ
ftr-495	481	48	corporations	corporation	NOUN
ftr-495	481	49	.	.	PUNCT
ftr-495	482	1	see	see	VERB
ftr-495	482	2	joint	joint	ADJ
ftr-495	482	3	comm	comm	NOUN
ftr-495	482	4	.	.	PUNCT
ftr-495	483	1	on	on	ADP
ftr-495	483	2	taxation	taxation	NOUN
ftr-495	483	3	,	,	PUNCT
ftr-495	483	4	explanation	explanation	NOUN
ftr-495	483	5	of	of	ADP
ftr-495	483	6	h.r	h.r	PROPN
ftr-495	483	7	.	.	PROPN
ftr-495	483	8	5720	5720	NUM
ftr-495	483	9	(	(	PUNCT
ftr-495	483	10	foreign	foreign	ADJ
ftr-495	483	11	income	income	NOUN
ftr-495	483	12	tax	tax	NOUN
ftr-495	483	13	rationalization	rationalization	NOUN
ftr-495	483	14	and	and	CCONJ
ftr-495	483	15	simplification	simplification	NOUN
ftr-495	483	16	bill	bill	NOUN
ftr-495	483	17	of	of	ADP
ftr-495	483	18	1992	1992	NUM
ftr-495	483	19	)	)	PUNCT
ftr-495	483	20	48	48	NUM
ftr-495	483	21	-	-	SYM
ftr-495	483	22	55	55	NUM
ftr-495	483	23	(	(	PUNCT
ftr-495	483	24	joint	joint	ADJ
ftr-495	483	25	comm	comm	NOUN
ftr-495	483	26	.	.	PUNCT
ftr-495	484	1	print	print	NOUN
ftr-495	484	2	1992	1992	NUM
ftr-495	484	3	)	)	PUNCT
ftr-495	485	1	[	[	X
ftr-495	485	2	hereinafter	hereinafter	NOUN
ftr-495	485	3	-1992	-1992	PROPN
ftr-495	485	4	bill	bill	PROPN
ftr-495	485	5	"	"	PUNCT
ftr-495	485	6	]	]	PUNCT
ftr-495	485	7	.	.	PUNCT
ftr-495	485	8	88	88	NUM
ftr-495	485	9	.	.	PUNCT
ftr-495	486	1	cf	cf	NOUN
ftr-495	486	2	.	.	PUNCT
ftr-495	487	1	foreign	foreign	ADJ
ftr-495	487	2	royalty	royalty	NOUN
ftr-495	487	3	income	income	NOUN
ftr-495	487	4	:	:	PUNCT
ftr-495	487	5	response	response	NOUN
ftr-495	487	6	to	to	ADP
ftr-495	487	7	treasury	treasury	PROPN
ftr-495	487	8	briefing	briefing	NOUN
ftr-495	487	9	paper	paper	NOUN
ftr-495	487	10	.	.	PUNCT
ftr-495	488	1	supra	supra	PROPN
ftr-495	488	2	note	note	PROPN
ftr-495	488	3	19931	19931	NUM
ftr-495	488	4	florida	florida	PROPN
ftr-495	488	5	tax	tax	NOUN
ftr-495	488	6	review	review	NOUN
ftr-495	488	7	placing	place	VERB
ftr-495	488	8	royalty	royalty	NOUN
ftr-495	488	9	income	income	NOUN
ftr-495	488	10	derived	derive	VERB
ftr-495	488	11	from	from	ADP
ftr-495	488	12	the	the	DET
ftr-495	488	13	trade	trade	NOUN
ftr-495	488	14	or	or	CCONJ
ftr-495	488	15	business	business	NOUN
ftr-495	488	16	of	of	ADP
ftr-495	488	17	a	a	DET
ftr-495	488	18	u.s	u.s	PROPN
ftr-495	488	19	.	.	PROPN
ftr-495	488	20	corporation	corporation	NOUN
ftr-495	488	21	in	in	ADP
ftr-495	488	22	the	the	DET
ftr-495	488	23	same	same	ADJ
ftr-495	488	24	basket	basket	NOUN
ftr-495	488	25	for	for	ADP
ftr-495	488	26	foreign	foreign	ADJ
ftr-495	488	27	tax	tax	NOUN
ftr-495	488	28	credit	credit	NOUN
ftr-495	488	29	separate	separate	ADJ
ftr-495	488	30	limitation	limitation	NOUN
ftr-495	488	31	purposes	purpose	NOUN
ftr-495	488	32	as	as	ADP
ftr-495	488	33	other	other	ADJ
ftr-495	488	34	business	business	NOUN
ftr-495	488	35	income	income	NOUN
ftr-495	488	36	.	.	PUNCT
ftr-495	489	1	under	under	ADP
ftr-495	489	2	the	the	DET
ftr-495	489	3	current	current	ADJ
ftr-495	489	4	rules	rule	NOUN
ftr-495	489	5	,	,	PUNCT
ftr-495	489	6	lower	lower	ADV
ftr-495	489	7	-	-	PUNCT
ftr-495	489	8	taxed	tax	VERB
ftr-495	489	9	royalty	royalty	NOUN
ftr-495	489	10	income	income	NOUN
ftr-495	489	11	offsets	offset	VERB
ftr-495	489	12	higher	higher	ADV
ftr-495	489	13	-	-	PUNCT
ftr-495	489	14	taxed	tax	VERB
ftr-495	489	15	business	business	NOUN
ftr-495	489	16	income	income	NOUN
ftr-495	489	17	and	and	CCONJ
ftr-495	489	18	correspondingly	correspondingly	ADV
ftr-495	489	19	increases	increase	VERB
ftr-495	489	20	the	the	DET
ftr-495	489	21	foreign	foreign	ADJ
ftr-495	489	22	tax	tax	NOUN
ftr-495	489	23	credit	credit	NOUN
ftr-495	489	24	available	available	ADJ
ftr-495	489	25	for	for	ADP
ftr-495	489	26	all	all	DET
ftr-495	489	27	income	income	NOUN
ftr-495	489	28	in	in	ADP
ftr-495	489	29	the	the	DET
ftr-495	489	30	overall	overall	ADJ
ftr-495	489	31	business	business	NOUN
ftr-495	489	32	income	income	NOUN
ftr-495	489	33	basket.89	basket.89	VERB
ftr-495	489	34	the	the	DET
ftr-495	489	35	research	research	NOUN
ftr-495	489	36	cost	cost	NOUN
ftr-495	489	37	allocation	allocation	NOUN
ftr-495	489	38	rules	rule	NOUN
ftr-495	489	39	proposed	propose	VERB
ftr-495	489	40	by	by	ADP
ftr-495	489	41	the	the	DET
ftr-495	489	42	clinton	clinton	PROPN
ftr-495	489	43	administration	administration	NOUN
ftr-495	489	44	are	be	AUX
ftr-495	489	45	not	not	PART
ftr-495	489	46	effective	effective	ADJ
ftr-495	489	47	weapons	weapon	NOUN
ftr-495	489	48	against	against	ADP
ftr-495	489	49	offshore	offshore	ADJ
ftr-495	489	50	technology	technology	NOUN
ftr-495	489	51	transfers	transfer	NOUN
ftr-495	489	52	because	because	SCONJ
ftr-495	489	53	they	they	PRON
ftr-495	489	54	relate	relate	VERB
ftr-495	489	55	only	only	ADV
ftr-495	489	56	to	to	ADP
ftr-495	489	57	the	the	DET
ftr-495	489	58	location	location	NOUN
ftr-495	489	59	of	of	ADP
ftr-495	489	60	research	research	NOUN
ftr-495	489	61	activities	activity	NOUN
ftr-495	489	62	of	of	ADP
ftr-495	489	63	u.s	u.s	PROPN
ftr-495	489	64	.	.	PROPN
ftr-495	489	65	taxpayers	taxpayer	NOUN
ftr-495	489	66	.	.	PUNCT
ftr-495	490	1	consequently	consequently	ADV
ftr-495	490	2	,	,	PUNCT
ftr-495	490	3	those	those	DET
ftr-495	490	4	rules	rule	NOUN
ftr-495	490	5	should	should	AUX
ftr-495	490	6	not	not	PART
ftr-495	490	7	be	be	AUX
ftr-495	490	8	adopted	adopt	VERB
ftr-495	490	9	to	to	PART
ftr-495	490	10	deal	deal	VERB
ftr-495	490	11	with	with	ADP
ftr-495	490	12	a	a	DET
ftr-495	490	13	problem	problem	NOUN
ftr-495	490	14	they	they	PRON
ftr-495	490	15	can	can	AUX
ftr-495	490	16	not	not	PART
ftr-495	490	17	solve	solve	VERB
ftr-495	490	18	.	.	PUNCT
ftr-495	491	1	another	another	DET
ftr-495	491	2	flaw	flaw	NOUN
ftr-495	491	3	in	in	ADP
ftr-495	491	4	president	president	PROPN
ftr-495	491	5	clinton	clinton	PROPN
ftr-495	491	6	's	's	PART
ftr-495	491	7	research	research	NOUN
ftr-495	491	8	cost	cost	NOUN
ftr-495	491	9	allocation	allocation	NOUN
ftr-495	491	10	proposal	proposal	NOUN
ftr-495	491	11	and	and	CCONJ
ftr-495	491	12	the	the	DET
ftr-495	491	13	expired	expired	ADJ
ftr-495	491	14	section	section	NOUN
ftr-495	491	15	864(f	864(f	PROPN
ftr-495	491	16	)	)	PUNCT
ftr-495	491	17	rules	rule	NOUN
ftr-495	491	18	is	be	AUX
ftr-495	491	19	that	that	SCONJ
ftr-495	491	20	they	they	PRON
ftr-495	491	21	fail	fail	VERB
ftr-495	491	22	to	to	PART
ftr-495	491	23	provide	provide	VERB
ftr-495	491	24	similar	similar	ADJ
ftr-495	491	25	treatment	treatment	NOUN
ftr-495	491	26	to	to	PART
ftr-495	491	27	similarly	similarly	ADV
ftr-495	491	28	situated	situate	VERB
ftr-495	491	29	domestic	domestic	ADJ
ftr-495	491	30	and	and	CCONJ
ftr-495	491	31	foreign	foreign	ADJ
ftr-495	491	32	taxpayers.90	taxpayers.90	NOUN
ftr-495	491	33	although	although	SCONJ
ftr-495	491	34	foreign	foreign	ADJ
ftr-495	491	35	corporations	corporation	NOUN
ftr-495	491	36	with	with	ADP
ftr-495	491	37	u.s	u.s	PROPN
ftr-495	491	38	.	.	PROPN
ftr-495	491	39	tax	tax	NOUN
ftr-495	491	40	liabilities	liability	NOUN
ftr-495	491	41	derived	derive	VERB
ftr-495	491	42	from	from	ADP
ftr-495	491	43	the	the	DET
ftr-495	491	44	conduct	conduct	NOUN
ftr-495	491	45	of	of	ADP
ftr-495	491	46	a	a	DET
ftr-495	491	47	u.s	u.s	PROPN
ftr-495	491	48	.	.	PROPN
ftr-495	491	49	trade	trade	NOUN
ftr-495	491	50	or	or	CCONJ
ftr-495	491	51	business	business	NOUN
ftr-495	491	52	could	could	AUX
ftr-495	491	53	benefit	benefit	VERB
ftr-495	491	54	from	from	ADP
ftr-495	491	55	the	the	DET
ftr-495	491	56	favorable	favorable	ADJ
ftr-495	491	57	research	research	NOUN
ftr-495	491	58	cost	cost	NOUN
ftr-495	491	59	allocation	allocation	NOUN
ftr-495	491	60	rules	rule	NOUN
ftr-495	491	61	,	,	PUNCT
ftr-495	491	62	those	those	DET
ftr-495	491	63	rules	rule	NOUN
ftr-495	491	64	are	be	AUX
ftr-495	491	65	not	not	PART
ftr-495	491	66	applicable.9	applicable.9	VERB
ftr-495	491	67	discrimination	discrimination	NOUN
ftr-495	491	68	against	against	ADP
ftr-495	491	69	foreign	foreign	ADJ
ftr-495	491	70	taxpayers	taxpayer	NOUN
ftr-495	491	71	,	,	PUNCT
ftr-495	491	72	however	however	ADV
ftr-495	491	73	,	,	PUNCT
ftr-495	491	74	is	be	AUX
ftr-495	491	75	unwarranted	unwarranted	ADJ
ftr-495	491	76	and	and	CCONJ
ftr-495	491	77	irrational	irrational	ADJ
ftr-495	491	78	for	for	ADP
ftr-495	491	79	several	several	ADJ
ftr-495	491	80	reasons.92	reasons.92	NOUN
ftr-495	491	81	first	first	ADV
ftr-495	491	82	,	,	PUNCT
ftr-495	491	83	a	a	DET
ftr-495	491	84	rule	rule	NOUN
ftr-495	491	85	that	that	PRON
ftr-495	491	86	purports	purport	VERB
ftr-495	491	87	to	to	PART
ftr-495	491	88	measure	measure	VERB
ftr-495	491	89	taxable	taxable	ADJ
ftr-495	491	90	business	business	NOUN
ftr-495	491	91	income	income	NOUN
ftr-495	491	92	,	,	PUNCT
ftr-495	491	93	such	such	ADJ
ftr-495	491	94	as	as	ADP
ftr-495	491	95	the	the	DET
ftr-495	491	96	rules	rule	NOUN
ftr-495	491	97	governing	govern	VERB
ftr-495	491	98	allocation	allocation	NOUN
ftr-495	491	99	and	and	CCONJ
ftr-495	491	100	apportionment	apportionment	NOUN
ftr-495	491	101	of	of	ADP
ftr-495	491	102	deductions	deduction	NOUN
ftr-495	491	103	,	,	PUNCT
ftr-495	491	104	should	should	AUX
ftr-495	491	105	be	be	AUX
ftr-495	491	106	applied	apply	VERB
ftr-495	491	107	consistently	consistently	ADV
ftr-495	491	108	to	to	ADP
ftr-495	491	109	all	all	DET
ftr-495	491	110	income	income	NOUN
ftr-495	491	111	derived	derive	VERB
ftr-495	491	112	,	,	PUNCT
ftr-495	491	113	whether	whether	SCONJ
ftr-495	491	114	by	by	ADP
ftr-495	491	115	domestic	domestic	ADJ
ftr-495	491	116	or	or	CCONJ
ftr-495	491	117	foreign	foreign	ADJ
ftr-495	491	118	persons.93	persons.93	NOUN
ftr-495	491	119	second	second	ADJ
ftr-495	491	120	,	,	PUNCT
ftr-495	491	121	if	if	SCONJ
ftr-495	491	122	the	the	DET
ftr-495	491	123	research	research	NOUN
ftr-495	491	124	cost	cost	NOUN
ftr-495	491	125	allocation	allocation	NOUN
ftr-495	491	126	rules	rule	NOUN
ftr-495	491	127	are	be	AUX
ftr-495	491	128	intended	intend	VERB
ftr-495	491	129	to	to	PART
ftr-495	491	130	encourage	encourage	VERB
ftr-495	491	131	u.s.-based	u.s.-based	ADJ
ftr-495	491	132	research	research	NOUN
ftr-495	491	133	,	,	PUNCT
ftr-495	491	134	there	there	PRON
ftr-495	491	135	is	be	VERB
ftr-495	491	136	no	no	DET
ftr-495	491	137	rational	rational	ADJ
ftr-495	491	138	reason	reason	NOUN
ftr-495	491	139	to	to	PART
ftr-495	491	140	deny	deny	VERB
ftr-495	491	141	the	the	DET
ftr-495	491	142	89	89	NUM
ftr-495	491	143	.	.	PUNCT
ftr-495	492	1	irc	irc	PROPN
ftr-495	492	2	§	§	PROPN
ftr-495	492	3	904(d	904(d	PROPN
ftr-495	492	4	)	)	PUNCT
ftr-495	492	5	.	.	PUNCT
ftr-495	493	1	90	90	NUM
ftr-495	493	2	.	.	NUM
ftr-495	493	3	expired	expire	VERB
ftr-495	493	4	section	section	PROPN
ftr-495	493	5	864(f	864(f	PROPN
ftr-495	493	6	)	)	PUNCT
ftr-495	493	7	did	do	AUX
ftr-495	493	8	not	not	PART
ftr-495	493	9	apply	apply	VERB
ftr-495	493	10	to	to	ADP
ftr-495	493	11	foreign	foreign	ADJ
ftr-495	493	12	taxpayers	taxpayer	NOUN
ftr-495	493	13	for	for	ADP
ftr-495	493	14	purposes	purpose	NOUN
ftr-495	493	15	of	of	ADP
ftr-495	493	16	determining	determine	VERB
ftr-495	493	17	income	income	NOUN
ftr-495	493	18	subject	subject	ADJ
ftr-495	493	19	to	to	ADP
ftr-495	493	20	u.s	u.s	PROPN
ftr-495	493	21	.	.	PROPN
ftr-495	493	22	tax	tax	NOUN
ftr-495	493	23	.	.	PUNCT
ftr-495	494	1	see	see	VERB
ftr-495	494	2	supra	supra	PROPN
ftr-495	494	3	note	note	PROPN
ftr-495	494	4	43	43	NUM
ftr-495	494	5	.	.	PUNCT
ftr-495	495	1	president	president	PROPN
ftr-495	495	2	clinton	clinton	PROPN
ftr-495	495	3	's	's	PART
ftr-495	495	4	proposal	proposal	NOUN
ftr-495	495	5	does	do	AUX
ftr-495	495	6	not	not	PART
ftr-495	495	7	specify	specify	VERB
ftr-495	495	8	whether	whether	SCONJ
ftr-495	495	9	it	it	PRON
ftr-495	495	10	covers	cover	VERB
ftr-495	495	11	foreign	foreign	ADJ
ftr-495	495	12	taxpayers	taxpayer	NOUN
ftr-495	495	13	with	with	ADP
ftr-495	495	14	u.s	u.s	PROPN
ftr-495	495	15	.	.	PROPN
ftr-495	495	16	tax	tax	NOUN
ftr-495	495	17	liabilities	liability	NOUN
ftr-495	495	18	that	that	PRON
ftr-495	495	19	may	may	AUX
ftr-495	495	20	be	be	AUX
ftr-495	495	21	offset	offset	VERB
ftr-495	495	22	by	by	ADP
ftr-495	495	23	the	the	DET
ftr-495	495	24	foreign	foreign	ADJ
ftr-495	495	25	tax	tax	NOUN
ftr-495	495	26	credit	credit	NOUN
ftr-495	495	27	.	.	PUNCT
ftr-495	496	1	see	see	VERB
ftr-495	496	2	1992	1992	NUM
ftr-495	496	3	bill	bill	NOUN
ftr-495	496	4	,	,	PUNCT
ftr-495	496	5	supra	supra	PROPN
ftr-495	496	6	note	note	VERB
ftr-495	496	7	87	87	NUM
ftr-495	496	8	.	.	PUNCT
ftr-495	497	1	see	see	VERB
ftr-495	497	2	also	also	ADV
ftr-495	497	3	stiglitz	stiglitz	PROPN
ftr-495	497	4	,	,	PUNCT
ftr-495	497	5	supra	supra	PROPN
ftr-495	497	6	note	note	NOUN
ftr-495	497	7	58	58	NUM
ftr-495	497	8	at	at	ADP
ftr-495	497	9	399	399	NUM
ftr-495	497	10	(	(	PUNCT
ftr-495	497	11	"	"	PUNCT
ftr-495	497	12	[	[	X
ftr-495	497	13	a	a	X
ftr-495	497	14	]	]	X
ftr-495	497	15	tax	tax	NOUN
ftr-495	497	16	system	system	NOUN
ftr-495	497	17	is	be	AUX
ftr-495	497	18	said	say	VERB
ftr-495	497	19	to	to	PART
ftr-495	497	20	be	be	AUX
ftr-495	497	21	horizontally	horizontally	ADV
ftr-495	497	22	equitable	equitable	ADJ
ftr-495	497	23	if	if	SCONJ
ftr-495	497	24	individuals	individual	NOUN
ftr-495	497	25	who	who	PRON
ftr-495	497	26	are	be	AUX
ftr-495	497	27	the	the	DET
ftr-495	497	28	same	same	ADJ
ftr-495	497	29	in	in	ADP
ftr-495	497	30	all	all	DET
ftr-495	497	31	relevant	relevant	ADJ
ftr-495	497	32	respects	respect	NOUN
ftr-495	497	33	are	be	AUX
ftr-495	497	34	treated	treat	VERB
ftr-495	497	35	equally	equally	ADV
ftr-495	497	36	.	.	PUNCT
ftr-495	498	1	the	the	DET
ftr-495	498	2	principle	principle	NOUN
ftr-495	498	3	of	of	ADP
ftr-495	498	4	horizontal	horizontal	ADJ
ftr-495	498	5	equity	equity	NOUN
ftr-495	498	6	is	be	AUX
ftr-495	498	7	so	so	ADV
ftr-495	498	8	important	important	ADJ
ftr-495	498	9	that	that	SCONJ
ftr-495	498	10	it	it	PRON
ftr-495	498	11	is	be	AUX
ftr-495	498	12	,	,	PUNCT
ftr-495	498	13	in	in	ADP
ftr-495	498	14	effect	effect	NOUN
ftr-495	498	15	,	,	PUNCT
ftr-495	498	16	enshrined	enshrine	VERB
ftr-495	498	17	in	in	ADP
ftr-495	498	18	the	the	DET
ftr-495	498	19	constitution	constitution	NOUN
ftr-495	498	20	as	as	ADP
ftr-495	498	21	the	the	DET
ftr-495	498	22	fourteenth	fourteenth	PROPN
ftr-495	498	23	amendment	amendment	PROPN
ftr-495	498	24	....	....	PUNCT
ftr-495	498	25	"	"	PUNCT
ftr-495	498	26	)	)	PUNCT
ftr-495	498	27	.	.	PUNCT
ftr-495	499	1	91	91	X
ftr-495	499	2	.	.	PUNCT
ftr-495	500	1	see	see	VERB
ftr-495	500	2	irc	irc	PROPN
ftr-495	500	3	§	§	PROPN
ftr-495	500	4	§	§	PROPN
ftr-495	500	5	864(c	864(c	NUM
ftr-495	500	6	)	)	PUNCT
ftr-495	500	7	,	,	PUNCT
ftr-495	500	8	882	882	NUM
ftr-495	500	9	.	.	X
ftr-495	501	1	92	92	NUM
ftr-495	501	2	.	.	PUNCT
ftr-495	502	1	most	most	ADJ
ftr-495	502	2	u.s	u.s	PROPN
ftr-495	502	3	.	.	PROPN
ftr-495	502	4	bilateral	bilateral	ADJ
ftr-495	502	5	treaties	treaty	NOUN
ftr-495	502	6	contain	contain	VERB
ftr-495	502	7	a	a	DET
ftr-495	502	8	nondiscrimination	nondiscrimination	NOUN
ftr-495	502	9	clause	clause	NOUN
ftr-495	502	10	under	under	ADP
ftr-495	502	11	which	which	PRON
ftr-495	502	12	a	a	PRON
ftr-495	502	13	national	national	ADJ
ftr-495	502	14	and	and	CCONJ
ftr-495	502	15	resident	resident	NOUN
ftr-495	502	16	of	of	ADP
ftr-495	502	17	a	a	DET
ftr-495	502	18	treaty	treaty	NOUN
ftr-495	502	19	partner	partner	NOUN
ftr-495	502	20	may	may	AUX
ftr-495	502	21	not	not	PART
ftr-495	502	22	be	be	AUX
ftr-495	502	23	subjected	subject	VERB
ftr-495	502	24	to	to	ADP
ftr-495	502	25	taxation	taxation	NOUN
ftr-495	502	26	more	more	ADV
ftr-495	502	27	burdensome	burdensome	ADJ
ftr-495	502	28	than	than	ADP
ftr-495	502	29	that	that	PRON
ftr-495	502	30	imposed	impose	VERB
ftr-495	502	31	on	on	ADP
ftr-495	502	32	a	a	DET
ftr-495	502	33	national	national	ADJ
ftr-495	502	34	or	or	CCONJ
ftr-495	502	35	resident	resident	NOUN
ftr-495	502	36	of	of	ADP
ftr-495	502	37	the	the	DET
ftr-495	502	38	united	united	PROPN
ftr-495	502	39	states	states	PROPN
ftr-495	502	40	.	.	PUNCT
ftr-495	503	1	isenbergh	isenbergh	NOUN
ftr-495	503	2	,	,	PUNCT
ftr-495	503	3	supra	supra	PROPN
ftr-495	503	4	note	note	NOUN
ftr-495	503	5	14	14	NUM
ftr-495	503	6	,	,	PUNCT
ftr-495	503	7	at	at	ADP
ftr-495	503	8	440	440	NUM
ftr-495	503	9	-	-	SYM
ftr-495	503	10	441	441	NUM
ftr-495	503	11	.	.	PUNCT
ftr-495	504	1	foreign	foreign	ADJ
ftr-495	504	2	corporations	corporation	NOUN
ftr-495	504	3	that	that	PRON
ftr-495	504	4	conduct	conduct	VERB
ftr-495	504	5	business	business	NOUN
ftr-495	504	6	in	in	ADP
ftr-495	504	7	the	the	DET
ftr-495	504	8	united	united	PROPN
ftr-495	504	9	states	states	PROPN
ftr-495	504	10	are	be	AUX
ftr-495	504	11	subject	subject	ADJ
ftr-495	504	12	to	to	ADP
ftr-495	504	13	u.s	u.s	PROPN
ftr-495	504	14	.	.	PROPN
ftr-495	504	15	income	income	NOUN
ftr-495	504	16	tax	tax	NOUN
ftr-495	504	17	on	on	ADP
ftr-495	504	18	all	all	DET
ftr-495	504	19	income	income	NOUN
ftr-495	504	20	effectively	effectively	ADV
ftr-495	504	21	connected	connect	VERB
ftr-495	504	22	with	with	ADP
ftr-495	504	23	the	the	DET
ftr-495	504	24	business	business	NOUN
ftr-495	504	25	and	and	CCONJ
ftr-495	504	26	are	be	AUX
ftr-495	504	27	entitled	entitle	VERB
ftr-495	504	28	to	to	ADP
ftr-495	504	29	research	research	NOUN
ftr-495	504	30	expense	expense	NOUN
ftr-495	504	31	deductions	deduction	NOUN
ftr-495	504	32	that	that	PRON
ftr-495	504	33	reduce	reduce	VERB
ftr-495	504	34	ultimate	ultimate	ADJ
ftr-495	504	35	u.s	u.s	PROPN
ftr-495	504	36	.	.	PROPN
ftr-495	504	37	tax	tax	NOUN
ftr-495	504	38	liability	liability	NOUN
ftr-495	504	39	.	.	PUNCT
ftr-495	505	1	failure	failure	NOUN
ftr-495	505	2	to	to	PART
ftr-495	505	3	permit	permit	VERB
ftr-495	505	4	foreign	foreign	ADJ
ftr-495	505	5	corporations	corporation	NOUN
ftr-495	505	6	to	to	PART
ftr-495	505	7	use	use	VERB
ftr-495	505	8	the	the	DET
ftr-495	505	9	same	same	ADJ
ftr-495	505	10	research	research	NOUN
ftr-495	505	11	allocation	allocation	NOUN
ftr-495	505	12	rules	rule	NOUN
ftr-495	505	13	as	as	SCONJ
ftr-495	505	14	u.s	u.s	PROPN
ftr-495	505	15	.	.	PROPN
ftr-495	505	16	corporations	corporation	NOUN
ftr-495	505	17	might	might	AUX
ftr-495	505	18	violate	violate	VERB
ftr-495	505	19	a	a	DET
ftr-495	505	20	treaty	treaty	NOUN
ftr-495	505	21	's	's	PART
ftr-495	505	22	nondiscrimination	nondiscrimination	NOUN
ftr-495	505	23	clause	clause	NOUN
ftr-495	505	24	.	.	PUNCT
ftr-495	506	1	see	see	VERB
ftr-495	506	2	sanford	sanford	PROPN
ftr-495	506	3	h.	h.	PROPN
ftr-495	506	4	goldberg	goldberg	PROPN
ftr-495	506	5	&	&	CCONJ
ftr-495	506	6	peter	peter	PROPN
ftr-495	506	7	a.	a.	PROPN
ftr-495	506	8	glicklich	glicklich	PROPN
ftr-495	506	9	,	,	PUNCT
ftr-495	506	10	treaty	treaty	NOUN
ftr-495	506	11	-	-	PUNCT
ftr-495	506	12	based	base	VERB
ftr-495	506	13	nondiscrimination	nondiscrimination	NOUN
ftr-495	506	14	:	:	PUNCT
ftr-495	506	15	now	now	ADV
ftr-495	506	16	you	you	PRON
ftr-495	506	17	see	see	VERB
ftr-495	506	18	it	it	PRON
ftr-495	506	19	now	now	ADV
ftr-495	506	20	you	you	PRON
ftr-495	506	21	do	do	VERB
ftr-495	506	22	n't	not	PART
ftr-495	506	23	,	,	PUNCT
ftr-495	506	24	i	i	PRON
ftr-495	506	25	fla	fla	PROPN
ftr-495	506	26	.	.	PUNCT
ftr-495	507	1	tax	tax	PROPN
ftr-495	507	2	rev	rev	PROPN
ftr-495	507	3	.	.	PROPN
ftr-495	507	4	51	51	NUM
ftr-495	507	5	,	,	PUNCT
ftr-495	507	6	86	86	NUM
ftr-495	507	7	-	-	SYM
ftr-495	507	8	88	88	NUM
ftr-495	507	9	(	(	PUNCT
ftr-495	507	10	1992	1992	NUM
ftr-495	507	11	)	)	PUNCT
ftr-495	507	12	.	.	PUNCT
ftr-495	508	1	since	since	SCONJ
ftr-495	508	2	the	the	DET
ftr-495	508	3	1988	1988	NUM
ftr-495	508	4	technical	technical	ADJ
ftr-495	508	5	and	and	CCONJ
ftr-495	508	6	miscellaneous	miscellaneous	ADJ
ftr-495	508	7	revenue	revenue	NOUN
ftr-495	508	8	act	act	NOUN
ftr-495	508	9	,	,	PUNCT
ftr-495	508	10	however	however	ADV
ftr-495	508	11	,	,	PUNCT
ftr-495	508	12	congress	congress	PROPN
ftr-495	508	13	has	have	VERB
ftr-495	508	14	the	the	DET
ftr-495	508	15	authority	authority	NOUN
ftr-495	508	16	to	to	PART
ftr-495	508	17	override	override	VERB
ftr-495	508	18	such	such	DET
ftr-495	508	19	a	a	DET
ftr-495	508	20	treaty	treaty	NOUN
ftr-495	508	21	provision	provision	NOUN
ftr-495	508	22	.	.	PUNCT
ftr-495	509	1	isenbergh	isenbergh	NOUN
ftr-495	509	2	,	,	PUNCT
ftr-495	509	3	supra	supra	PROPN
ftr-495	509	4	note	note	NOUN
ftr-495	509	5	14	14	NUM
ftr-495	509	6	,	,	PUNCT
ftr-495	509	7	at	at	ADP
ftr-495	509	8	448	448	NUM
ftr-495	509	9	-	-	SYM
ftr-495	509	10	450	450	NUM
ftr-495	509	11	.	.	PUNCT
ftr-495	510	1	93	93	NUM
ftr-495	510	2	.	.	PUNCT
ftr-495	511	1	1983	1983	NUM
ftr-495	511	2	hearings	hearing	NOUN
ftr-495	511	3	,	,	PUNCT
ftr-495	511	4	supra	supra	PROPN
ftr-495	511	5	note	note	NOUN
ftr-495	511	6	10	10	NUM
ftr-495	511	7	,	,	PUNCT
ftr-495	511	8	at	at	ADP
ftr-495	511	9	219	219	NUM
ftr-495	511	10	-	-	SYM
ftr-495	511	11	220	220	NUM
ftr-495	511	12	(	(	PUNCT
ftr-495	511	13	statement	statement	NOUN
ftr-495	511	14	of	of	ADP
ftr-495	511	15	prof	prof	PROPN
ftr-495	511	16	.	.	PUNCT
ftr-495	512	1	richard	richard	PROPN
ftr-495	512	2	l.	l.	PROPN
ftr-495	512	3	kaplan	kaplan	PROPN
ftr-495	512	4	and	and	CCONJ
ftr-495	512	5	prof	prof	PROPN
ftr-495	512	6	.	.	PUNCT
ftr-495	513	1	hugh	hugh	PROPN
ftr-495	513	2	j.	j.	PROPN
ftr-495	513	3	ault	ault	PROPN
ftr-495	513	4	)	)	PUNCT
ftr-495	513	5	.	.	PUNCT
ftr-495	514	1	[	[	X
ftr-495	514	2	vol	vol	NOUN
ftr-495	514	3	.	.	NOUN
ftr-495	515	1	1:6	1:6	NUM
ftr-495	515	2	neutral	neutral	ADJ
ftr-495	515	3	intenzational	intenzational	ADJ
ftr-495	515	4	tar	tar	NOUN
ftr-495	515	5	rules	rule	NOUN
ftr-495	515	6	allocating	allocate	VERB
ftr-495	515	7	costs	cost	NOUN
ftr-495	515	8	incentive	incentive	NOUN
ftr-495	515	9	for	for	ADP
ftr-495	515	10	foreign	foreign	ADJ
ftr-495	515	11	businesses	business	NOUN
ftr-495	515	12	.	.	PUNCT
ftr-495	516	1	indeed	indeed	ADV
ftr-495	516	2	,	,	PUNCT
ftr-495	516	3	if	if	SCONJ
ftr-495	516	4	the	the	DET
ftr-495	516	5	national	national	ADJ
ftr-495	516	6	identity	identity	NOUN
ftr-495	516	7	of	of	ADP
ftr-495	516	8	the	the	DET
ftr-495	516	9	taxpayer	taxpayer	NOUN
ftr-495	516	10	controls	control	NOUN
ftr-495	516	11	and	and	CCONJ
ftr-495	516	12	the	the	DET
ftr-495	516	13	u.s	u.s	PROPN
ftr-495	516	14	.	.	PROPN
ftr-495	516	15	rules	rule	NOUN
ftr-495	516	16	are	be	AUX
ftr-495	516	17	intended	intend	VERB
ftr-495	516	18	to	to	PART
ftr-495	516	19	encourage	encourage	VERB
ftr-495	516	20	development	development	NOUN
ftr-495	516	21	by	by	ADP
ftr-495	516	22	u.s	u.s	PROPN
ftr-495	516	23	.	.	PROPN
ftr-495	516	24	taxpayers	taxpayer	NOUN
ftr-495	516	25	,	,	PUNCT
ftr-495	516	26	then	then	ADV
ftr-495	516	27	the	the	DET
ftr-495	516	28	premise	premise	NOUN
ftr-495	516	29	for	for	ADP
ftr-495	516	30	the	the	DET
ftr-495	516	31	clinton	clinton	PROPN
ftr-495	516	32	proposal	proposal	NOUN
ftr-495	516	33	and	and	CCONJ
ftr-495	516	34	section	section	NOUN
ftr-495	516	35	864(f)-that	864(f)-that	PROPN
ftr-495	516	36	only	only	ADV
ftr-495	516	37	u.s.-based	u.s.-based	ADJ
ftr-495	516	38	research	research	NOUN
ftr-495	516	39	,	,	PUNCT
ftr-495	516	40	and	and	CCONJ
ftr-495	516	41	not	not	PART
ftr-495	516	42	all	all	PRON
ftr-495	516	43	research	research	NOUN
ftr-495	516	44	wherever	wherever	SCONJ
ftr-495	516	45	performed	perform	VERB
ftr-495	516	46	,	,	PUNCT
ftr-495	516	47	by	by	ADP
ftr-495	516	48	u.s	u.s	PROPN
ftr-495	516	49	.	.	PROPN
ftr-495	516	50	taxpayers	taxpayer	NOUN
ftr-495	516	51	is	be	AUX
ftr-495	516	52	to	to	PART
ftr-495	516	53	be	be	AUX
ftr-495	516	54	encouraged	encourage	VERB
ftr-495	516	55	-	-	PUNCT
ftr-495	516	56	is	be	AUX
ftr-495	516	57	incongruous	incongruous	ADJ
ftr-495	516	58	with	with	ADP
ftr-495	516	59	a	a	DET
ftr-495	516	60	purported	purport	VERB
ftr-495	516	61	goal	goal	NOUN
ftr-495	516	62	of	of	ADP
ftr-495	516	63	encouraging	encourage	VERB
ftr-495	516	64	development	development	NOUN
ftr-495	516	65	by	by	ADP
ftr-495	516	66	u.s	u.s	PROPN
ftr-495	516	67	.	.	PROPN
ftr-495	516	68	taxpayers	taxpayer	NOUN
ftr-495	516	69	.	.	PUNCT
ftr-495	517	1	given	give	VERB
ftr-495	517	2	their	their	PRON
ftr-495	517	3	premise	premise	NOUN
ftr-495	517	4	,	,	PUNCT
ftr-495	517	5	those	those	DET
ftr-495	517	6	rules	rule	NOUN
ftr-495	517	7	must	must	AUX
ftr-495	517	8	be	be	AUX
ftr-495	517	9	rejected	reject	VERB
ftr-495	517	10	because	because	SCONJ
ftr-495	517	11	they	they	PRON
ftr-495	517	12	do	do	AUX
ftr-495	517	13	not	not	PART
ftr-495	517	14	achieve	achieve	VERB
ftr-495	517	15	their	their	PRON
ftr-495	517	16	goal	goal	NOUN
ftr-495	517	17	of	of	ADP
ftr-495	517	18	encouraging	encourage	VERB
ftr-495	517	19	all	all	DET
ftr-495	517	20	research	research	NOUN
ftr-495	517	21	,	,	PUNCT
ftr-495	517	22	including	include	VERB
ftr-495	517	23	foreign	foreign	NOUN
ftr-495	517	24	-	-	PUNCT
ftr-495	517	25	based	base	VERB
ftr-495	517	26	research	research	NOUN
ftr-495	517	27	.	.	PUNCT
ftr-495	518	1	third	third	ADJ
ftr-495	518	2	,	,	PUNCT
ftr-495	518	3	the	the	DET
ftr-495	518	4	government	government	NOUN
ftr-495	518	5	can	can	AUX
ftr-495	518	6	point	point	VERB
ftr-495	518	7	to	to	ADP
ftr-495	518	8	no	no	DET
ftr-495	518	9	disadvantage	disadvantage	NOUN
ftr-495	518	10	in	in	ADP
ftr-495	518	11	providing	provide	VERB
ftr-495	518	12	an	an	DET
ftr-495	518	13	incentive	incentive	NOUN
ftr-495	518	14	for	for	ADP
ftr-495	518	15	u.s.based	u.s.based	ADJ
ftr-495	518	16	research	research	NOUN
ftr-495	518	17	by	by	ADP
ftr-495	518	18	foreign	foreign	ADJ
ftr-495	518	19	taxpayers	taxpayer	NOUN
ftr-495	518	20	other	other	ADJ
ftr-495	518	21	than	than	ADP
ftr-495	518	22	the	the	DET
ftr-495	518	23	frustration	frustration	NOUN
ftr-495	518	24	of	of	ADP
ftr-495	518	25	a	a	DET
ftr-495	518	26	national	national	ADJ
ftr-495	518	27	pride	pride	NOUN
ftr-495	518	28	interest	interest	NOUN
ftr-495	518	29	.	.	PUNCT
ftr-495	519	1	as	as	SCONJ
ftr-495	519	2	discussed	discuss	VERB
ftr-495	519	3	above	above	ADV
ftr-495	519	4	,	,	PUNCT
ftr-495	519	5	the	the	DET
ftr-495	519	6	government	government	NOUN
ftr-495	519	7	's	's	PART
ftr-495	519	8	interest	interest	NOUN
ftr-495	519	9	in	in	ADP
ftr-495	519	10	supporting	support	VERB
ftr-495	519	11	u.s	u.s	PROPN
ftr-495	519	12	.	.	PROPN
ftr-495	519	13	ingenuity	ingenuity	NOUN
ftr-495	519	14	is	be	AUX
ftr-495	519	15	outweighed	outweigh	VERB
ftr-495	519	16	by	by	ADP
ftr-495	519	17	other	other	ADJ
ftr-495	519	18	important	important	ADJ
ftr-495	519	19	national	national	ADJ
ftr-495	519	20	and	and	CCONJ
ftr-495	519	21	international	international	ADJ
ftr-495	519	22	interests	interest	NOUN
ftr-495	519	23	.	.	PUNCT
ftr-495	520	1	the	the	DET
ftr-495	520	2	failure	failure	NOUN
ftr-495	520	3	of	of	ADP
ftr-495	520	4	the	the	DET
ftr-495	520	5	clinton	clinton	PROPN
ftr-495	520	6	proposal	proposal	NOUN
ftr-495	520	7	to	to	PART
ftr-495	520	8	anticipate	anticipate	VERB
ftr-495	520	9	the	the	DET
ftr-495	520	10	growing	grow	VERB
ftr-495	520	11	importance	importance	NOUN
ftr-495	520	12	of	of	ADP
ftr-495	520	13	international	international	ADJ
ftr-495	520	14	goals	goal	NOUN
ftr-495	520	15	in	in	ADP
ftr-495	520	16	the	the	DET
ftr-495	520	17	development	development	NOUN
ftr-495	520	18	of	of	ADP
ftr-495	520	19	technology	technology	NOUN
ftr-495	520	20	also	also	ADV
ftr-495	520	21	undermines	undermine	VERB
ftr-495	520	22	its	its	PRON
ftr-495	520	23	viability	viability	NOUN
ftr-495	520	24	for	for	ADP
ftr-495	520	25	the	the	DET
ftr-495	520	26	future	future	NOUN
ftr-495	520	27	.	.	PUNCT
ftr-495	521	1	as	as	SCONJ
ftr-495	521	2	noted	note	VERB
ftr-495	521	3	in	in	ADP
ftr-495	521	4	a	a	DET
ftr-495	521	5	recent	recent	ADJ
ftr-495	521	6	carnegie	carnegie	NOUN
ftr-495	521	7	commission	commission	PROPN
ftr-495	521	8	report	report	NOUN
ftr-495	521	9	,	,	PUNCT
ftr-495	521	10	the	the	DET
ftr-495	521	11	administration	administration	NOUN
ftr-495	521	12	should	should	AUX
ftr-495	521	13	seek	seek	VERB
ftr-495	521	14	ways	way	NOUN
ftr-495	521	15	to	to	PART
ftr-495	521	16	promote	promote	VERB
ftr-495	521	17	international	international	ADJ
ftr-495	521	18	cooperation	cooperation	NOUN
ftr-495	521	19	in	in	ADP
ftr-495	521	20	research	research	NOUN
ftr-495	521	21	and	and	CCONJ
ftr-495	521	22	development	development	NOUN
ftr-495	521	23	and	and	CCONJ
ftr-495	521	24	should	should	AUX
ftr-495	521	25	reject	reject	VERB
ftr-495	521	26	a	a	DET
ftr-495	521	27	temptation	temptation	NOUN
ftr-495	521	28	to	to	PART
ftr-495	521	29	isolate	isolate	VERB
ftr-495	521	30	u.s	u.s	PROPN
ftr-495	521	31	.	.	PROPN
ftr-495	521	32	activities	activity	NOUN
ftr-495	521	33	:	:	PUNCT
ftr-495	521	34	overall	overall	ADV
ftr-495	521	35	,	,	PUNCT
ftr-495	521	36	u.s	u.s	PROPN
ftr-495	521	37	.	.	PROPN
ftr-495	521	38	international	international	ADJ
ftr-495	521	39	relations	relation	NOUN
ftr-495	521	40	have	have	AUX
ftr-495	521	41	suffered	suffer	VERB
ftr-495	521	42	from	from	ADP
ftr-495	521	43	the	the	DET
ftr-495	521	44	absence	absence	NOUN
ftr-495	521	45	of	of	ADP
ftr-495	521	46	a	a	DET
ftr-495	521	47	long	long	ADJ
ftr-495	521	48	-	-	PUNCT
ftr-495	521	49	term	term	NOUN
ftr-495	521	50	,	,	PUNCT
ftr-495	521	51	balanced	balanced	ADJ
ftr-495	521	52	strategy	strategy	NOUN
ftr-495	521	53	for	for	ADP
ftr-495	521	54	issues	issue	NOUN
ftr-495	521	55	at	at	ADP
ftr-495	521	56	the	the	DET
ftr-495	521	57	intersection	intersection	NOUN
ftr-495	521	58	of	of	ADP
ftr-495	521	59	science	science	NOUN
ftr-495	521	60	and	and	CCONJ
ftr-495	521	61	technology	technology	NOUN
ftr-495	521	62	with	with	ADP
ftr-495	521	63	foreign	foreign	ADJ
ftr-495	521	64	affairs	affair	NOUN
ftr-495	521	65	as	as	SCONJ
ftr-495	521	66	the	the	DET
ftr-495	521	67	united	united	PROPN
ftr-495	521	68	states	states	PROPN
ftr-495	521	69	faces	face	VERB
ftr-495	521	70	problems	problem	NOUN
ftr-495	521	71	similar	similar	ADJ
ftr-495	521	72	to	to	ADP
ftr-495	521	73	those	those	PRON
ftr-495	521	74	of	of	ADP
ftr-495	521	75	other	other	ADJ
ftr-495	521	76	countries	country	NOUN
ftr-495	521	77	-	-	PUNCT
ftr-495	521	78	say	say	VERB
ftr-495	521	79	,	,	PUNCT
ftr-495	521	80	in	in	ADP
ftr-495	521	81	energy	energy	NOUN
ftr-495	521	82	-	-	PUNCT
ftr-495	521	83	collaboration	collaboration	NOUN
ftr-495	521	84	will	will	AUX
ftr-495	521	85	help	help	VERB
ftr-495	521	86	to	to	PART
ftr-495	521	87	find	find	VERB
ftr-495	521	88	better	well	ADJ
ftr-495	521	89	solutions	solution	NOUN
ftr-495	521	90	.	.	PUNCT
ftr-495	522	1	as	as	SCONJ
ftr-495	522	2	the	the	DET
ftr-495	522	3	world	world	NOUN
ftr-495	522	4	's	's	PART
ftr-495	522	5	scientific	scientific	ADJ
ftr-495	522	6	community	community	NOUN
ftr-495	522	7	pursues	pursue	VERB
ftr-495	522	8	common	common	ADJ
ftr-495	522	9	aspirations	aspiration	NOUN
ftr-495	522	10	on	on	ADP
ftr-495	522	11	the	the	DET
ftr-495	522	12	great	great	ADJ
ftr-495	522	13	research	research	NOUN
ftr-495	522	14	frontiers	frontier	NOUN
ftr-495	522	15	-	-	PUNCT
ftr-495	522	16	in	in	ADP
ftr-495	522	17	physics	physics	NOUN
ftr-495	522	18	and	and	CCONJ
ftr-495	522	19	genetics	genetic	NOUN
ftr-495	522	20	,	,	PUNCT
ftr-495	522	21	for	for	SCONJ
ftr-495	522	22	example	example	NOUN
ftr-495	522	23	-	-	PUNCT
ftr-495	522	24	improved	improve	VERB
ftr-495	522	25	communications	communication	NOUN
ftr-495	522	26	will	will	AUX
ftr-495	522	27	spur	spur	VERB
ftr-495	522	28	mobility	mobility	NOUN
ftr-495	522	29	and	and	CCONJ
ftr-495	522	30	exchanges	exchange	NOUN
ftr-495	522	31	involving	involve	VERB
ftr-495	522	32	u.s	u.s	PROPN
ftr-495	522	33	participants	participant	NOUN
ftr-495	522	34	as	as	ADV
ftr-495	522	35	well	well	ADV
ftr-495	522	36	as	as	ADP
ftr-495	522	37	joint	joint	ADJ
ftr-495	522	38	financing	financing	NOUN
ftr-495	522	39	and	and	CCONJ
ftr-495	522	40	planning	planning	NOUN
ftr-495	522	41	of	of	ADP
ftr-495	522	42	nextgeneration	nextgeneration	NOUN
ftr-495	522	43	projects	project	NOUN
ftr-495	522	44	.	.	PUNCT
ftr-495	523	1	as	as	ADP
ftr-495	523	2	american	american	ADJ
ftr-495	523	3	openness	openness	NOUN
ftr-495	523	4	and	and	CCONJ
ftr-495	523	5	the	the	DET
ftr-495	523	6	tradition	tradition	NOUN
ftr-495	523	7	of	of	ADP
ftr-495	523	8	an	an	DET
ftr-495	523	9	international	international	ADJ
ftr-495	523	10	process	process	NOUN
ftr-495	523	11	in	in	ADP
ftr-495	523	12	science	science	NOUN
ftr-495	523	13	and	and	CCONJ
ftr-495	523	14	engineering	engineering	NOUN
ftr-495	523	15	combine	combine	NOUN
ftr-495	523	16	in	in	ADP
ftr-495	523	17	u.s	u.s	PROPN
ftr-495	523	18	.	.	PROPN
ftr-495	523	19	global	global	ADJ
ftr-495	523	20	initiatives	initiative	NOUN
ftr-495	523	21	,	,	PUNCT
ftr-495	523	22	the	the	DET
ftr-495	523	23	health	health	NOUN
ftr-495	523	24	of	of	ADP
ftr-495	523	25	the	the	DET
ftr-495	523	26	american	american	ADJ
ftr-495	523	27	research	research	PROPN
ftr-495	523	28	and	and	CCONJ
ftr-495	523	29	development	development	NOUN
ftr-495	523	30	enterprise	enterprise	NOUN
ftr-495	523	31	itself	itself	PRON
ftr-495	523	32	will	will	AUX
ftr-495	523	33	be	be	AUX
ftr-495	523	34	strengthened	strengthen	VERB
ftr-495	523	35	.	.	PUNCT
ftr-495	524	1	the	the	DET
ftr-495	524	2	private	private	ADJ
ftr-495	524	3	sector	sector	NOUN
ftr-495	524	4	has	have	AUX
ftr-495	524	5	often	often	ADV
ftr-495	524	6	learned	learn	VERB
ftr-495	524	7	these	these	DET
ftr-495	524	8	lessons	lesson	NOUN
ftr-495	524	9	of	of	ADP
ftr-495	524	10	interdependence	interdependence	NOUN
ftr-495	524	11	more	more	ADV
ftr-495	524	12	quickly	quickly	ADV
ftr-495	524	13	than	than	SCONJ
ftr-495	524	14	has	have	VERB
ftr-495	524	15	the	the	DET
ftr-495	524	16	government	government	NOUN
ftr-495	524	17	.	.	PUNCT
ftr-495	524	18	'	'	PUNCT
ftr-495	525	1	the	the	DET
ftr-495	525	2	carnegie	carnegie	NOUN
ftr-495	525	3	commission	commission	NOUN
ftr-495	525	4	also	also	ADV
ftr-495	525	5	noted	note	VERB
ftr-495	525	6	that	that	SCONJ
ftr-495	525	7	the	the	DET
ftr-495	525	8	relatively	relatively	ADV
ftr-495	525	9	large	large	ADJ
ftr-495	525	10	amounts	amount	NOUN
ftr-495	525	11	of	of	ADP
ftr-495	525	12	money	money	NOUN
ftr-495	525	13	spent	spend	VERB
ftr-495	525	14	by	by	ADP
ftr-495	525	15	the	the	DET
ftr-495	525	16	u.s	u.s	PROPN
ftr-495	525	17	.	.	PROPN
ftr-495	525	18	government	government	NOUN
ftr-495	525	19	and	and	CCONJ
ftr-495	525	20	the	the	DET
ftr-495	525	21	private	private	ADJ
ftr-495	525	22	sector	sector	NOUN
ftr-495	525	23	compared	compare	VERB
ftr-495	525	24	to	to	ADP
ftr-495	525	25	94	94	NUM
ftr-495	525	26	.	.	PUNCT
ftr-495	526	1	carnegie	carnegie	PROPN
ftr-495	526	2	commission	commission	PROPN
ftr-495	526	3	on	on	ADP
ftr-495	526	4	science	science	NOUN
ftr-495	526	5	,	,	PUNCT
ftr-495	526	6	technology	technology	NOUN
ftr-495	526	7	,	,	PUNCT
ftr-495	526	8	and	and	CCONJ
ftr-495	526	9	government	government	NOUN
ftr-495	526	10	.	.	PUNCT
ftr-495	527	1	science	science	NOUN
ftr-495	527	2	and	and	CCONJ
ftr-495	527	3	technology	technology	NOUN
ftr-495	527	4	in	in	ADP
ftr-495	527	5	u.s	u.s	PROPN
ftr-495	527	6	.	.	PROPN
ftr-495	527	7	international	international	PROPN
ftr-495	527	8	affairs	affair	NOUN
ftr-495	527	9	10	10	NUM
ftr-495	527	10	-	-	SYM
ftr-495	527	11	11	11	NUM
ftr-495	527	12	(	(	PUNCT
ftr-495	527	13	jan	jan	PROPN
ftr-495	527	14	.	.	PROPN
ftr-495	527	15	1992	1992	NUM
ftr-495	527	16	)	)	PUNCT
ftr-495	527	17	.	.	PUNCT
ftr-495	528	1	19931	19931	NUM
ftr-495	528	2	florida	florida	PROPN
ftr-495	528	3	tax	tax	PROPN
ftr-495	528	4	review	review	NOUN
ftr-495	528	5	other	other	ADJ
ftr-495	528	6	countries	country	NOUN
ftr-495	528	7	will	will	AUX
ftr-495	528	8	not	not	PART
ftr-495	528	9	guarantee	guarantee	VERB
ftr-495	528	10	technological	technological	ADJ
ftr-495	528	11	leadership	leadership	NOUN
ftr-495	528	12	without	without	ADP
ftr-495	528	13	international	international	ADJ
ftr-495	528	14	cooperation.95	cooperation.95	NOUN
ftr-495	528	15	just	just	ADV
ftr-495	528	16	as	as	SCONJ
ftr-495	528	17	government	government	NOUN
ftr-495	528	18	spending	spending	NOUN
ftr-495	528	19	must	must	AUX
ftr-495	528	20	acknowledge	acknowledge	VERB
ftr-495	528	21	the	the	DET
ftr-495	528	22	importance	importance	NOUN
ftr-495	528	23	of	of	ADP
ftr-495	528	24	cooperation	cooperation	NOUN
ftr-495	528	25	,	,	PUNCT
ftr-495	528	26	tax	tax	NOUN
ftr-495	528	27	policy	policy	NOUN
ftr-495	528	28	also	also	ADV
ftr-495	528	29	must	must	AUX
ftr-495	528	30	anticipate	anticipate	VERB
ftr-495	528	31	that	that	SCONJ
ftr-495	528	32	u.s	u.s	PROPN
ftr-495	528	33	.	.	PROPN
ftr-495	528	34	taxpayers	taxpayer	NOUN
ftr-495	528	35	,	,	PUNCT
ftr-495	528	36	who	who	PRON
ftr-495	528	37	are	be	AUX
ftr-495	528	38	players	player	NOUN
ftr-495	528	39	in	in	ADP
ftr-495	528	40	the	the	DET
ftr-495	528	41	world	world	NOUN
ftr-495	528	42	arena	arena	NOUN
ftr-495	528	43	,	,	PUNCT
ftr-495	528	44	possess	possess	VERB
ftr-495	528	45	business	business	NOUN
ftr-495	528	46	reasons	reason	NOUN
ftr-495	528	47	to	to	PART
ftr-495	528	48	develop	develop	VERB
ftr-495	528	49	international	international	ADJ
ftr-495	528	50	relationships	relationship	NOUN
ftr-495	528	51	that	that	PRON
ftr-495	528	52	may	may	AUX
ftr-495	528	53	call	call	VERB
ftr-495	528	54	for	for	ADP
ftr-495	528	55	research	research	NOUN
ftr-495	528	56	activity	activity	NOUN
ftr-495	528	57	outside	outside	ADP
ftr-495	528	58	u.s	u.s	PROPN
ftr-495	528	59	.	.	PROPN
ftr-495	528	60	borders	border	NOUN
ftr-495	528	61	.	.	PUNCT
ftr-495	529	1	tax	tax	NOUN
ftr-495	529	2	policy	policy	NOUN
ftr-495	529	3	should	should	AUX
ftr-495	529	4	not	not	PART
ftr-495	529	5	sanction	sanction	VERB
ftr-495	529	6	rules	rule	NOUN
ftr-495	529	7	that	that	PRON
ftr-495	529	8	penalize	penalize	VERB
ftr-495	529	9	such	such	ADJ
ftr-495	529	10	taxpayers	taxpayer	NOUN
ftr-495	529	11	for	for	ADP
ftr-495	529	12	conducting	conduct	VERB
ftr-495	529	13	activities	activity	NOUN
ftr-495	529	14	out	out	ADP
ftr-495	529	15	of	of	ADP
ftr-495	529	16	the	the	DET
ftr-495	529	17	united	united	PROPN
ftr-495	529	18	states	states	PROPN
ftr-495	529	19	.	.	PUNCT
ftr-495	530	1	considering	consider	VERB
ftr-495	530	2	the	the	DET
ftr-495	530	3	disadvantages	disadvantage	NOUN
ftr-495	530	4	of	of	ADP
ftr-495	530	5	the	the	DET
ftr-495	530	6	research	research	NOUN
ftr-495	530	7	allocation	allocation	NOUN
ftr-495	530	8	rules	rule	NOUN
ftr-495	530	9	found	find	VERB
ftr-495	530	10	in	in	ADP
ftr-495	530	11	the	the	DET
ftr-495	530	12	clinton	clinton	PROPN
ftr-495	530	13	proposal	proposal	NOUN
ftr-495	530	14	and	and	CCONJ
ftr-495	530	15	the	the	DET
ftr-495	530	16	expired	expired	ADJ
ftr-495	530	17	section	section	NOUN
ftr-495	530	18	864(f	864(f	PROPN
ftr-495	530	19	)	)	PUNCT
ftr-495	530	20	rules	rule	NOUN
ftr-495	530	21	,	,	PUNCT
ftr-495	530	22	this	this	DET
ftr-495	530	23	article	article	NOUN
ftr-495	530	24	proposes	propose	VERB
ftr-495	530	25	a	a	DET
ftr-495	530	26	different	different	ADJ
ftr-495	530	27	approach	approach	NOUN
ftr-495	530	28	.	.	PUNCT
ftr-495	531	1	the	the	DET
ftr-495	531	2	proposal	proposal	NOUN
ftr-495	531	3	is	be	AUX
ftr-495	531	4	that	that	SCONJ
ftr-495	531	5	the	the	DET
ftr-495	531	6	rules	rule	NOUN
ftr-495	531	7	eliminate	eliminate	VERB
ftr-495	531	8	allocation	allocation	NOUN
ftr-495	531	9	and	and	CCONJ
ftr-495	531	10	apportionment	apportionment	NOUN
ftr-495	531	11	of	of	ADP
ftr-495	531	12	research	research	NOUN
ftr-495	531	13	costs	cost	NOUN
ftr-495	531	14	based	base	VERB
ftr-495	531	15	on	on	ADP
ftr-495	531	16	the	the	DET
ftr-495	531	17	location	location	NOUN
ftr-495	531	18	of	of	ADP
ftr-495	531	19	research	research	NOUN
ftr-495	531	20	activities	activity	NOUN
ftr-495	531	21	.	.	PUNCT
ftr-495	532	1	the	the	DET
ftr-495	532	2	allocation	allocation	NOUN
ftr-495	532	3	provisions	provision	NOUN
ftr-495	532	4	should	should	AUX
ftr-495	532	5	attempt	attempt	VERB
ftr-495	532	6	to	to	PART
ftr-495	532	7	measure	measure	VERB
ftr-495	532	8	income	income	NOUN
ftr-495	532	9	of	of	ADP
ftr-495	532	10	all	all	DET
ftr-495	532	11	multinational	multinational	ADJ
ftr-495	532	12	businesses	business	NOUN
ftr-495	532	13	,	,	PUNCT
ftr-495	532	14	whether	whether	SCONJ
ftr-495	532	15	domestic	domestic	ADJ
ftr-495	532	16	or	or	CCONJ
ftr-495	532	17	foreign	foreign	ADJ
ftr-495	532	18	,	,	PUNCT
ftr-495	532	19	by	by	ADP
ftr-495	532	20	attributing	attribute	VERB
ftr-495	532	21	research	research	NOUN
ftr-495	532	22	expenses	expense	NOUN
ftr-495	532	23	to	to	ADP
ftr-495	532	24	gross	gross	ADJ
ftr-495	532	25	income	income	NOUN
ftr-495	532	26	or	or	CCONJ
ftr-495	532	27	gross	gross	ADJ
ftr-495	532	28	sales	sale	NOUN
ftr-495	532	29	of	of	ADP
ftr-495	532	30	the	the	DET
ftr-495	532	31	business	business	NOUN
ftr-495	532	32	.	.	PUNCT
ftr-495	533	1	unlike	unlike	ADP
ftr-495	533	2	the	the	DET
ftr-495	533	3	1977	1977	NUM
ftr-495	533	4	regulations	regulation	NOUN
ftr-495	533	5	,	,	PUNCT
ftr-495	533	6	the	the	DET
ftr-495	533	7	proposal	proposal	NOUN
ftr-495	533	8	would	would	AUX
ftr-495	533	9	permit	permit	VERB
ftr-495	533	10	allocation	allocation	NOUN
ftr-495	533	11	on	on	ADP
ftr-495	533	12	the	the	DET
ftr-495	533	13	basis	basis	NOUN
ftr-495	533	14	of	of	ADP
ftr-495	533	15	gross	gross	ADJ
ftr-495	533	16	sales	sale	NOUN
ftr-495	533	17	or	or	CCONJ
ftr-495	533	18	gross	gross	ADJ
ftr-495	533	19	income	income	NOUN
ftr-495	533	20	without	without	ADP
ftr-495	533	21	limitation.96	limitation.96	ADP
ftr-495	533	22	an	an	DET
ftr-495	533	23	alternative	alternative	ADJ
ftr-495	533	24	basis	basis	NOUN
ftr-495	533	25	for	for	ADP
ftr-495	533	26	allocation	allocation	NOUN
ftr-495	533	27	suggested	suggest	VERB
ftr-495	533	28	by	by	ADP
ftr-495	533	29	the	the	DET
ftr-495	533	30	treasury	treasury	PROPN
ftr-495	533	31	department	department	PROPN
ftr-495	533	32	in	in	ADP
ftr-495	533	33	its	its	PRON
ftr-495	533	34	recent	recent	ADJ
ftr-495	533	35	report	report	NOUN
ftr-495	533	36	on	on	ADP
ftr-495	533	37	international	international	ADJ
ftr-495	533	38	tax	tax	NOUN
ftr-495	533	39	reform,9	reform,9	NOUN
ftr-495	533	40	7	7	NUM
ftr-495	533	41	would	would	AUX
ftr-495	533	42	be	be	AUX
ftr-495	533	43	the	the	DET
ftr-495	533	44	asset	asset	NOUN
ftr-495	533	45	method	method	NOUN
ftr-495	533	46	employed	employ	VERB
ftr-495	533	47	under	under	ADP
ftr-495	533	48	the	the	DET
ftr-495	533	49	current	current	ADJ
ftr-495	533	50	rules	rule	NOUN
ftr-495	533	51	in	in	ADP
ftr-495	533	52	which	which	PRON
ftr-495	533	53	a	a	DET
ftr-495	533	54	taxpayer	taxpayer	NOUN
ftr-495	533	55	allocates	allocate	VERB
ftr-495	533	56	interest	interest	NOUN
ftr-495	533	57	expense	expense	NOUN
ftr-495	533	58	to	to	ADP
ftr-495	533	59	the	the	DET
ftr-495	533	60	source	source	NOUN
ftr-495	533	61	of	of	ADP
ftr-495	533	62	income	income	NOUN
ftr-495	533	63	derived	derive	VERB
ftr-495	533	64	from	from	ADP
ftr-495	533	65	the	the	DET
ftr-495	533	66	location	location	NOUN
ftr-495	533	67	of	of	ADP
ftr-495	533	68	its	its	PRON
ftr-495	533	69	assets	asset	NOUN
ftr-495	533	70	(	(	PUNCT
ftr-495	533	71	determined	determine	VERB
ftr-495	533	72	on	on	ADP
ftr-495	533	73	the	the	DET
ftr-495	533	74	basis	basis	NOUN
ftr-495	533	75	of	of	ADP
ftr-495	533	76	asset	asset	NOUN
ftr-495	533	77	or	or	CCONJ
ftr-495	533	78	book	book	NOUN
ftr-495	533	79	value).98	value).98	PROPN
ftr-495	533	80	that	that	DET
ftr-495	533	81	method	method	NOUN
ftr-495	533	82	of	of	ADP
ftr-495	533	83	allocation	allocation	NOUN
ftr-495	533	84	is	be	AUX
ftr-495	533	85	based	base	VERB
ftr-495	533	86	upon	upon	SCONJ
ftr-495	533	87	a	a	DET
ftr-495	533	88	belief	belief	NOUN
ftr-495	533	89	that	that	SCONJ
ftr-495	533	90	research	research	NOUN
ftr-495	533	91	expense	expense	NOUN
ftr-495	533	92	is	be	AUX
ftr-495	533	93	fungible	fungible	ADJ
ftr-495	533	94	-	-	PUNCT
ftr-495	533	95	attributable	attributable	ADJ
ftr-495	533	96	to	to	ADP
ftr-495	533	97	all	all	DET
ftr-495	533	98	activities	activity	NOUN
ftr-495	533	99	and	and	CCONJ
ftr-495	533	100	property	property	NOUN
ftr-495	533	101	regardless	regardless	ADV
ftr-495	533	102	of	of	ADP
ftr-495	533	103	location	location	NOUN
ftr-495	533	104	.	.	PUNCT
ftr-495	534	1	the	the	DET
ftr-495	534	2	treasury	treasury	PROPN
ftr-495	534	3	department	department	PROPN
ftr-495	534	4	supports	support	VERB
ftr-495	534	5	the	the	DET
ftr-495	534	6	asset	asset	NOUN
ftr-495	534	7	method	method	NOUN
ftr-495	534	8	of	of	ADP
ftr-495	534	9	allocation	allocation	NOUN
ftr-495	534	10	,	,	PUNCT
ftr-495	534	11	termed	term	VERB
ftr-495	534	12	a	a	DET
ftr-495	534	13	"	"	PUNCT
ftr-495	534	14	worldwide	worldwide	ADJ
ftr-495	534	15	fungibility	fungibility	NOUN
ftr-495	534	16	"	"	PUNCT
ftr-495	534	17	approach	approach	NOUN
ftr-495	534	18	,	,	PUNCT
ftr-495	534	19	because	because	SCONJ
ftr-495	534	20	"	"	PUNCT
ftr-495	534	21	it	it	PRON
ftr-495	534	22	could	could	AUX
ftr-495	534	23	95	95	NUM
ftr-495	534	24	.	.	PUNCT
ftr-495	535	1	the	the	DET
ftr-495	535	2	commission	commission	NOUN
ftr-495	535	3	noted	note	VERB
ftr-495	535	4	:	:	PUNCT
ftr-495	535	5	developed	develop	VERB
ftr-495	535	6	countries	country	NOUN
ftr-495	535	7	must	must	AUX
ftr-495	535	8	seek	seek	VERB
ftr-495	535	9	exchanges	exchange	NOUN
ftr-495	535	10	about	about	ADP
ftr-495	535	11	(	(	PUNCT
ftr-495	535	12	and	and	CCONJ
ftr-495	535	13	deals	deal	VERB
ftr-495	535	14	with	with	ADP
ftr-495	535	15	)	)	PUNCT
ftr-495	535	16	each	each	DET
ftr-495	535	17	other	other	ADJ
ftr-495	535	18	's	's	PART
ftr-495	535	19	r&d	r&d	NOUN
ftr-495	535	20	.	.	PUNCT
ftr-495	536	1	u.s	u.s	PROPN
ftr-495	536	2	.	.	PROPN
ftr-495	536	3	firms	firm	NOUN
ftr-495	536	4	must	must	AUX
ftr-495	536	5	seek	seek	VERB
ftr-495	536	6	alliances	alliance	NOUN
ftr-495	536	7	with	with	ADP
ftr-495	536	8	foreign	foreign	ADJ
ftr-495	536	9	firms	firm	NOUN
ftr-495	536	10	,	,	PUNCT
ftr-495	536	11	while	while	SCONJ
ftr-495	536	12	u.s	u.s	PROPN
ftr-495	536	13	.	.	PROPN
ftr-495	536	14	universities	university	NOUN
ftr-495	536	15	must	must	AUX
ftr-495	536	16	make	make	VERB
ftr-495	536	17	contacts	contact	NOUN
ftr-495	536	18	with	with	ADP
ftr-495	536	19	leading	lead	VERB
ftr-495	536	20	investigators	investigator	NOUN
ftr-495	536	21	around	around	ADP
ftr-495	536	22	the	the	DET
ftr-495	536	23	world	world	NOUN
ftr-495	536	24	.	.	PUNCT
ftr-495	537	1	much	much	ADJ
ftr-495	537	2	of	of	ADP
ftr-495	537	3	this	this	PRON
ftr-495	537	4	focuses	focus	VERB
ftr-495	537	5	on	on	ADP
ftr-495	537	6	the	the	DET
ftr-495	537	7	excellent	excellent	ADJ
ftr-495	537	8	work	work	NOUN
ftr-495	537	9	in	in	ADP
ftr-495	537	10	europe	europe	PROPN
ftr-495	537	11	and	and	CCONJ
ftr-495	537	12	japan	japan	PROPN
ftr-495	537	13	,	,	PUNCT
ftr-495	537	14	and	and	CCONJ
ftr-495	537	15	the	the	DET
ftr-495	537	16	commerce	commerce	PROPN
ftr-495	537	17	department	department	PROPN
ftr-495	537	18	has	have	AUX
ftr-495	537	19	been	be	AUX
ftr-495	537	20	active	active	ADJ
ftr-495	537	21	,	,	PUNCT
ftr-495	537	22	for	for	ADP
ftr-495	537	23	example	example	NOUN
ftr-495	537	24	,	,	PUNCT
ftr-495	537	25	in	in	ADP
ftr-495	537	26	stimulating	stimulate	VERB
ftr-495	537	27	private	private	ADJ
ftr-495	537	28	sector	sector	NOUN
ftr-495	537	29	liaison	liaison	NOUN
ftr-495	537	30	for	for	ADP
ftr-495	537	31	these	these	DET
ftr-495	537	32	most	most	ADV
ftr-495	537	33	industrialized	industrialize	VERB
ftr-495	537	34	regions	region	NOUN
ftr-495	537	35	.	.	PUNCT
ftr-495	538	1	i	i	PRON
ftr-495	538	2	d.	d.	PROPN
ftr-495	538	3	at	at	ADP
ftr-495	538	4	26	26	NUM
ftr-495	538	5	(	(	PUNCT
ftr-495	538	6	footnote	footnote	NOUN
ftr-495	538	7	omitted	omit	VERB
ftr-495	538	8	)	)	PUNCT
ftr-495	538	9	.	.	PUNCT
ftr-495	539	1	96	96	X
ftr-495	539	2	.	.	PUNCT
ftr-495	540	1	see	see	VERB
ftr-495	540	2	supra	supra	PROPN
ftr-495	540	3	text	text	NOUN
ftr-495	540	4	accompanying	accompanying	ADJ
ftr-495	540	5	notes	note	NOUN
ftr-495	540	6	25	25	NUM
ftr-495	540	7	-	-	SYM
ftr-495	540	8	29	29	NUM
ftr-495	540	9	.	.	PUNCT
ftr-495	541	1	97	97	NUM
ftr-495	541	2	.	.	PUNCT
ftr-495	542	1	u.s	u.s	PROPN
ftr-495	542	2	.	.	PROPN
ftr-495	542	3	treasury	treasury	PROPN
ftr-495	542	4	department	department	PROPN
ftr-495	542	5	,	,	PUNCT
ftr-495	542	6	international	international	ADJ
ftr-495	542	7	tax	tax	NOUN
ftr-495	542	8	reform	reform	NOUN
ftr-495	542	9	:	:	PUNCT
ftr-495	542	10	an	an	DET
ftr-495	542	11	interim	interim	ADJ
ftr-495	542	12	report	report	NOUN
ftr-495	542	13	(	(	PUNCT
ftr-495	542	14	jan	jan	PROPN
ftr-495	542	15	.	.	PROPN
ftr-495	542	16	15	15	NUM
ftr-495	542	17	,	,	PUNCT
ftr-495	542	18	1993	1993	NUM
ftr-495	542	19	)	)	PUNCT
ftr-495	542	20	(	(	PUNCT
ftr-495	542	21	lexis	lexis	X
ftr-495	542	22	,	,	PUNCT
ftr-495	542	23	fedtax	fedtax	NOUN
ftr-495	542	24	library	library	NOUN
ftr-495	542	25	,	,	PUNCT
ftr-495	542	26	tni	tni	NOUN
ftr-495	542	27	file	file	NOUN
ftr-495	542	28	,	,	PUNCT
ftr-495	542	29	elec	elec	PROPN
ftr-495	542	30	.	.	X
ftr-495	542	31	cite	cite	VERB
ftr-495	542	32	93	93	NUM
ftr-495	542	33	-	-	PUNCT
ftr-495	542	34	tni	tni	NOUN
ftr-495	542	35	15	15	NUM
ftr-495	542	36	-	-	SYM
ftr-495	542	37	12	12	NUM
ftr-495	542	38	,	,	PUNCT
ftr-495	542	39	at	at	ADP
ftr-495	542	40	40	40	NUM
ftr-495	542	41	)	)	PUNCT
ftr-495	543	1	[	[	X
ftr-495	543	2	hereinafter	hereinafter	NOUN
ftr-495	543	3	interim	interim	ADJ
ftr-495	543	4	report	report	NOUN
ftr-495	543	5	]	]	X
ftr-495	543	6	.	.	PUNCT
ftr-495	544	1	98	98	NUM
ftr-495	544	2	.	.	PUNCT
ftr-495	544	3	regs	regs	PROPN
ftr-495	544	4	.	.	PUNCT
ftr-495	545	1	§	§	PROPN
ftr-495	545	2	1.861	1.861	NUM
ftr-495	545	3	-	-	SYM
ftr-495	545	4	9	9	NUM
ftr-495	545	5	t	t	NOUN
ftr-495	545	6	,	,	PUNCT
ftr-495	545	7	-10	-10	NUM
ftr-495	545	8	,	,	PUNCT
ftr-495	545	9	-10	-10	PUNCT
ftr-495	545	10	t.	t.	NOUN
ftr-495	545	11	the	the	DET
ftr-495	545	12	asset	asset	NOUN
ftr-495	545	13	method	method	NOUN
ftr-495	545	14	of	of	ADP
ftr-495	545	15	allocating	allocate	VERB
ftr-495	545	16	interest	interest	NOUN
ftr-495	545	17	expense	expense	NOUN
ftr-495	545	18	is	be	AUX
ftr-495	545	19	available	available	ADJ
ftr-495	545	20	only	only	ADV
ftr-495	545	21	for	for	ADP
ftr-495	545	22	u.s	u.s	PROPN
ftr-495	545	23	.	.	PROPN
ftr-495	545	24	taxpayers	taxpayer	NOUN
ftr-495	545	25	and	and	CCONJ
ftr-495	545	26	foreign	foreign	ADJ
ftr-495	545	27	individuals	individual	NOUN
ftr-495	545	28	.	.	PUNCT
ftr-495	546	1	separate	separate	ADJ
ftr-495	546	2	and	and	CCONJ
ftr-495	546	3	more	more	ADV
ftr-495	546	4	complicated	complicated	ADJ
ftr-495	546	5	rules	rule	NOUN
ftr-495	546	6	apply	apply	VERB
ftr-495	546	7	to	to	ADP
ftr-495	546	8	foreign	foreign	ADJ
ftr-495	546	9	corporations	corporation	NOUN
ftr-495	546	10	.	.	PUNCT
ftr-495	547	1	see	see	VERB
ftr-495	547	2	regs	reg	NOUN
ftr-495	547	3	.	.	PUNCT
ftr-495	548	1	§	§	PROPN
ftr-495	548	2	1.882	1.882	NUM
ftr-495	548	3	-	-	SYM
ftr-495	548	4	5	5	NUM
ftr-495	548	5	;	;	PUNCT
ftr-495	548	6	prop	prop	NOUN
ftr-495	548	7	.	.	PUNCT
ftr-495	548	8	regs	regs	PROPN
ftr-495	548	9	.	.	PUNCT
ftr-495	549	1	§	§	PROPN
ftr-495	549	2	1.882	1.882	NUM
ftr-495	549	3	-	-	SYM
ftr-495	549	4	5	5	NUM
ftr-495	549	5	.	.	PUNCT
ftr-495	549	6	regulations	regulation	NOUN
ftr-495	549	7	section	section	VERB
ftr-495	549	8	1.861	1.861	NUM
ftr-495	549	9	-	-	SYM
ftr-495	549	10	9	9	NUM
ftr-495	549	11	t	t	NOUN
ftr-495	549	12	is	be	AUX
ftr-495	549	13	based	base	VERB
ftr-495	549	14	upon	upon	SCONJ
ftr-495	549	15	the	the	DET
ftr-495	549	16	principle	principle	NOUN
ftr-495	549	17	that	that	SCONJ
ftr-495	549	18	all	all	DET
ftr-495	549	19	money	money	NOUN
ftr-495	549	20	is	be	AUX
ftr-495	549	21	fungible	fungible	ADJ
ftr-495	549	22	and	and	CCONJ
ftr-495	549	23	that	that	SCONJ
ftr-495	549	24	interest	interest	NOUN
ftr-495	549	25	is	be	AUX
ftr-495	549	26	attributable	attributable	ADJ
ftr-495	549	27	to	to	ADP
ftr-495	549	28	all	all	DET
ftr-495	549	29	activities	activity	NOUN
ftr-495	549	30	and	and	CCONJ
ftr-495	549	31	property	property	NOUN
ftr-495	549	32	regardless	regardless	ADV
ftr-495	549	33	of	of	ADP
ftr-495	549	34	any	any	DET
ftr-495	549	35	specific	specific	ADJ
ftr-495	549	36	purpose	purpose	NOUN
ftr-495	549	37	for	for	ADP
ftr-495	549	38	incurring	incur	VERB
ftr-495	549	39	an	an	DET
ftr-495	549	40	obligation	obligation	NOUN
ftr-495	549	41	on	on	ADP
ftr-495	549	42	which	which	PRON
ftr-495	549	43	interest	interest	NOUN
ftr-495	549	44	is	be	AUX
ftr-495	549	45	paid	pay	VERB
ftr-495	549	46	.	.	PUNCT
ftr-495	550	1	consequently	consequently	ADV
ftr-495	550	2	,	,	PUNCT
ftr-495	550	3	interest	interest	NOUN
ftr-495	550	4	deductions	deduction	NOUN
ftr-495	550	5	are	be	AUX
ftr-495	550	6	considered	consider	VERB
ftr-495	550	7	related	related	ADJ
ftr-495	550	8	to	to	ADP
ftr-495	550	9	all	all	DET
ftr-495	550	10	income	income	NOUN
ftr-495	550	11	producing	produce	VERB
ftr-495	550	12	activities	activity	NOUN
ftr-495	550	13	and	and	CCONJ
ftr-495	550	14	assets	asset	NOUN
ftr-495	550	15	of	of	ADP
ftr-495	550	16	the	the	DET
ftr-495	550	17	taxpayer	taxpayer	NOUN
ftr-495	550	18	.	.	PUNCT
ftr-495	551	1	interest	interest	NOUN
ftr-495	551	2	expense	expense	NOUN
ftr-495	551	3	of	of	ADP
ftr-495	551	4	affiliated	affiliate	VERB
ftr-495	551	5	group	group	NOUN
ftr-495	551	6	members	member	NOUN
ftr-495	551	7	is	be	AUX
ftr-495	551	8	allocated	allocate	VERB
ftr-495	551	9	under	under	ADP
ftr-495	551	10	the	the	DET
ftr-495	551	11	separate	separate	ADJ
ftr-495	551	12	rules	rule	NOUN
ftr-495	551	13	of	of	ADP
ftr-495	551	14	regulations	regulation	NOUN
ftr-495	551	15	section	section	NOUN
ftr-495	551	16	1.861	1.861	NUM
ftr-495	551	17	-	-	SYM
ftr-495	551	18	1	1	NUM
ftr-495	551	19	it	it	PRON
ftr-495	551	20	.	.	PUNCT
ftr-495	552	1	[	[	X
ftr-495	552	2	vol	vol	NOUN
ftr-495	552	3	.	.	NOUN
ftr-495	553	1	1:6	1:6	NUM
ftr-495	553	2	neutral	neutral	ADJ
ftr-495	553	3	intentational	intentational	ADJ
ftr-495	553	4	tax	tax	NOUN
ftr-495	553	5	rules	rule	NOUN
ftr-495	553	6	allocating	allocate	VERB
ftr-495	553	7	costs	cost	NOUN
ftr-495	553	8	better	well	ADV
ftr-495	553	9	reflect	reflect	VERB
ftr-495	553	10	the	the	DET
ftr-495	553	11	factual	factual	ADJ
ftr-495	553	12	relationship	relationship	NOUN
ftr-495	553	13	of	of	ADP
ftr-495	553	14	[	[	X
ftr-495	553	15	research	research	NOUN
ftr-495	553	16	and	and	CCONJ
ftr-495	553	17	development	development	NOUN
ftr-495	553	18	]	]	PUNCT
ftr-495	553	19	expense	expense	NOUN
ftr-495	553	20	to	to	ADP
ftr-495	553	21	gross	gross	ADJ
ftr-495	553	22	income	income	NOUN
ftr-495	553	23	.	.	PUNCT
ftr-495	553	24	"	"	PUNCT
ftr-495	554	1	99	99	NUM
ftr-495	554	2	the	the	DET
ftr-495	554	3	last	last	ADJ
ftr-495	554	4	alternative	alternative	NOUN
ftr-495	554	5	under	under	ADP
ftr-495	554	6	the	the	DET
ftr-495	554	7	proposal	proposal	NOUN
ftr-495	554	8	would	would	AUX
ftr-495	554	9	permit	permit	VERB
ftr-495	554	10	the	the	DET
ftr-495	554	11	taxpayer	taxpayer	NOUN
ftr-495	554	12	to	to	PART
ftr-495	554	13	establish	establish	VERB
ftr-495	554	14	any	any	DET
ftr-495	554	15	other	other	ADJ
ftr-495	554	16	reasonable	reasonable	ADJ
ftr-495	554	17	method	method	NOUN
ftr-495	554	18	of	of	ADP
ftr-495	554	19	allocation	allocation	NOUN
ftr-495	554	20	and	and	CCONJ
ftr-495	554	21	apportionment	apportionment	VERB
ftr-495	554	22	consistent	consistent	ADJ
ftr-495	554	23	with	with	ADP
ftr-495	554	24	other	other	ADJ
ftr-495	554	25	business	business	NOUN
ftr-495	554	26	practices	practice	NOUN
ftr-495	554	27	.	.	PUNCT
ftr-495	555	1	similar	similar	ADJ
ftr-495	555	2	rules	rule	NOUN
ftr-495	555	3	have	have	AUX
ftr-495	555	4	been	be	AUX
ftr-495	555	5	employed	employ	VERB
ftr-495	555	6	in	in	ADP
ftr-495	555	7	the	the	DET
ftr-495	555	8	regulations	regulation	NOUN
ftr-495	555	9	governing	govern	VERB
ftr-495	555	10	apportionment	apportionment	NOUN
ftr-495	555	11	of	of	ADP
ftr-495	555	12	costs	cost	NOUN
ftr-495	555	13	of	of	ADP
ftr-495	555	14	taxpayers	taxpayer	NOUN
ftr-495	555	15	that	that	PRON
ftr-495	555	16	manufacture	manufacture	VERB
ftr-495	555	17	within	within	ADP
ftr-495	555	18	the	the	DET
ftr-495	555	19	united	united	PROPN
ftr-495	555	20	states	states	PROPN
ftr-495	555	21	and	and	CCONJ
ftr-495	555	22	sell	sell	VERB
ftr-495	555	23	outside	outside	ADP
ftr-495	555	24	of	of	ADP
ftr-495	555	25	the	the	DET
ftr-495	555	26	united	united	PROPN
ftr-495	555	27	states	states	PROPN
ftr-495	555	28	or	or	CCONJ
ftr-495	555	29	vice	vice	NOUN
ftr-495	555	30	versa	versa	ADV
ftr-495	555	31	.	.	PUNCT
ftr-495	556	1	'0	'0	X
ftr-495	556	2	°	°	PROPN
ftr-495	557	1	a	a	DET
ftr-495	557	2	significant	significant	ADJ
ftr-495	557	3	benefit	benefit	NOUN
ftr-495	557	4	of	of	ADP
ftr-495	557	5	this	this	DET
ftr-495	557	6	approach	approach	NOUN
ftr-495	557	7	is	be	AUX
ftr-495	557	8	that	that	SCONJ
ftr-495	557	9	it	it	PRON
ftr-495	557	10	provides	provide	VERB
ftr-495	557	11	the	the	DET
ftr-495	557	12	taxpayer	taxpayer	NOUN
ftr-495	557	13	with	with	ADP
ftr-495	557	14	an	an	DET
ftr-495	557	15	opportunity	opportunity	NOUN
ftr-495	557	16	to	to	PART
ftr-495	557	17	establish	establish	VERB
ftr-495	557	18	a	a	DET
ftr-495	557	19	business	business	NOUN
ftr-495	557	20	justification	justification	NOUN
ftr-495	557	21	for	for	ADP
ftr-495	557	22	allocation	allocation	NOUN
ftr-495	557	23	and	and	CCONJ
ftr-495	557	24	apportionment	apportionment	NOUN
ftr-495	557	25	.	.	PUNCT
ftr-495	558	1	adopting	adopt	VERB
ftr-495	558	2	the	the	DET
ftr-495	558	3	theory	theory	NOUN
ftr-495	558	4	that	that	PRON
ftr-495	558	5	similarly	similarly	ADV
ftr-495	558	6	situated	situate	VERB
ftr-495	558	7	foreign	foreign	ADJ
ftr-495	558	8	and	and	CCONJ
ftr-495	558	9	u.s	u.s	PROPN
ftr-495	558	10	.	.	PROPN
ftr-495	558	11	taxpayers	taxpayer	NOUN
ftr-495	558	12	should	should	AUX
ftr-495	558	13	be	be	AUX
ftr-495	558	14	treated	treat	VERB
ftr-495	558	15	similarly	similarly	ADV
ftr-495	558	16	,	,	PUNCT
ftr-495	558	17	the	the	DET
ftr-495	558	18	proposal	proposal	NOUN
ftr-495	558	19	would	would	AUX
ftr-495	558	20	apply	apply	VERB
ftr-495	558	21	to	to	ADP
ftr-495	558	22	all	all	DET
ftr-495	558	23	taxpayers	taxpayer	NOUN
ftr-495	558	24	for	for	ADP
ftr-495	558	25	all	all	DET
ftr-495	558	26	purposes	purpose	NOUN
ftr-495	558	27	.	.	PUNCT
ftr-495	559	1	consistent	consistent	ADJ
ftr-495	559	2	application	application	NOUN
ftr-495	559	3	of	of	ADP
ftr-495	559	4	the	the	DET
ftr-495	559	5	rules	rule	NOUN
ftr-495	559	6	would	would	AUX
ftr-495	559	7	avoid	avoid	VERB
ftr-495	559	8	unjustified	unjustified	ADJ
ftr-495	559	9	discrimination	discrimination	NOUN
ftr-495	559	10	against	against	ADP
ftr-495	559	11	foreign	foreign	ADJ
ftr-495	559	12	taxpayers	taxpayer	NOUN
ftr-495	559	13	and	and	CCONJ
ftr-495	559	14	would	would	AUX
ftr-495	559	15	accommodate	accommodate	VERB
ftr-495	559	16	the	the	DET
ftr-495	559	17	interest	interest	NOUN
ftr-495	559	18	of	of	ADP
ftr-495	559	19	multinational	multinational	ADJ
ftr-495	559	20	enterprises	enterprise	NOUN
ftr-495	559	21	in	in	ADP
ftr-495	559	22	locating	locate	VERB
ftr-495	559	23	research	research	NOUN
ftr-495	559	24	activities	activity	NOUN
ftr-495	559	25	where	where	SCONJ
ftr-495	559	26	they	they	PRON
ftr-495	559	27	are	be	AUX
ftr-495	559	28	most	most	ADV
ftr-495	559	29	economically	economically	ADV
ftr-495	559	30	feasible	feasible	ADJ
ftr-495	559	31	.	.	PUNCT
ftr-495	560	1	the	the	DET
ftr-495	560	2	proposal	proposal	NOUN
ftr-495	560	3	rejects	reject	VERB
ftr-495	560	4	special	special	ADJ
ftr-495	560	5	rules	rule	NOUN
ftr-495	560	6	for	for	ADP
ftr-495	560	7	u.s.-based	u.s.-based	ADJ
ftr-495	560	8	research	research	NOUN
ftr-495	560	9	by	by	ADP
ftr-495	560	10	u.s	u.s	PROPN
ftr-495	560	11	.	.	PROPN
ftr-495	560	12	taxpayers	taxpayer	NOUN
ftr-495	560	13	because	because	SCONJ
ftr-495	560	14	the	the	DET
ftr-495	560	15	aims	aim	NOUN
ftr-495	560	16	sought	seek	VERB
ftr-495	560	17	by	by	ADP
ftr-495	560	18	such	such	ADJ
ftr-495	560	19	rules	rule	NOUN
ftr-495	560	20	,	,	PUNCT
ftr-495	560	21	proliferation	proliferation	NOUN
ftr-495	560	22	of	of	ADP
ftr-495	560	23	research	research	NOUN
ftr-495	560	24	in	in	ADP
ftr-495	560	25	the	the	DET
ftr-495	560	26	united	united	PROPN
ftr-495	560	27	states	states	PROPN
ftr-495	560	28	and	and	CCONJ
ftr-495	560	29	bolstering	bolster	VERB
ftr-495	560	30	of	of	ADP
ftr-495	560	31	the	the	DET
ftr-495	560	32	u.s	u.s	PROPN
ftr-495	560	33	.	.	PROPN
ftr-495	560	34	reputation	reputation	NOUN
ftr-495	560	35	for	for	ADP
ftr-495	560	36	technological	technological	ADJ
ftr-495	560	37	leadership	leadership	NOUN
ftr-495	560	38	,	,	PUNCT
ftr-495	560	39	are	be	AUX
ftr-495	560	40	anachronistic	anachronistic	ADJ
ftr-495	560	41	in	in	ADP
ftr-495	560	42	today	today	NOUN
ftr-495	560	43	's	's	PART
ftr-495	560	44	global	global	ADJ
ftr-495	560	45	economy	economy	NOUN
ftr-495	560	46	.	.	PUNCT
ftr-495	561	1	this	this	DET
ftr-495	561	2	article	article	NOUN
ftr-495	561	3	's	's	PART
ftr-495	561	4	proposal	proposal	NOUN
ftr-495	561	5	accommodates	accommodate	VERB
ftr-495	561	6	the	the	DET
ftr-495	561	7	more	more	ADV
ftr-495	561	8	important	important	ADJ
ftr-495	561	9	international	international	ADJ
ftr-495	561	10	interests	interest	NOUN
ftr-495	561	11	in	in	ADP
ftr-495	561	12	efficiency	efficiency	NOUN
ftr-495	561	13	,	,	PUNCT
ftr-495	561	14	cooperation	cooperation	NOUN
ftr-495	561	15	and	and	CCONJ
ftr-495	561	16	technological	technological	ADJ
ftr-495	561	17	development	development	NOUN
ftr-495	561	18	.	.	PUNCT
ftr-495	562	1	as	as	SCONJ
ftr-495	562	2	discussed	discuss	VERB
ftr-495	562	3	above	above	ADV
ftr-495	562	4	,	,	PUNCT
ftr-495	562	5	the	the	DET
ftr-495	562	6	relatively	relatively	ADV
ftr-495	562	7	weak	weak	ADJ
ftr-495	562	8	interest	interest	NOUN
ftr-495	562	9	of	of	ADP
ftr-495	562	10	the	the	DET
ftr-495	562	11	u.s	u.s	PROPN
ftr-495	562	12	.	.	PROPN
ftr-495	562	13	government	government	NOUN
ftr-495	562	14	in	in	ADP
ftr-495	562	15	promoting	promote	VERB
ftr-495	562	16	pride	pride	NOUN
ftr-495	562	17	in	in	ADP
ftr-495	562	18	united	united	PROPN
ftr-495	562	19	states	states	PROPN
ftr-495	562	20	creativity	creativity	NOUN
ftr-495	562	21	can	can	AUX
ftr-495	562	22	not	not	PART
ftr-495	562	23	be	be	AUX
ftr-495	562	24	accomplished	accomplish	VERB
ftr-495	562	25	by	by	ADP
ftr-495	562	26	the	the	DET
ftr-495	562	27	research	research	NOUN
ftr-495	562	28	allocation	allocation	NOUN
ftr-495	562	29	rules	rule	NOUN
ftr-495	562	30	.	.	PUNCT
ftr-495	563	1	promulgation	promulgation	NOUN
ftr-495	563	2	of	of	ADP
ftr-495	563	3	the	the	DET
ftr-495	563	4	rules	rule	NOUN
ftr-495	563	5	proposed	propose	VERB
ftr-495	563	6	by	by	ADP
ftr-495	563	7	the	the	DET
ftr-495	563	8	clinton	clinton	PROPN
ftr-495	563	9	administration	administration	NOUN
ftr-495	563	10	would	would	AUX
ftr-495	563	11	undermine	undermine	VERB
ftr-495	563	12	more	more	ADV
ftr-495	563	13	significant	significant	ADJ
ftr-495	563	14	national	national	ADJ
ftr-495	563	15	interests	interest	NOUN
ftr-495	563	16	in	in	ADP
ftr-495	563	17	revenue	revenue	NOUN
ftr-495	563	18	maximization	maximization	NOUN
ftr-495	563	19	,	,	PUNCT
ftr-495	563	20	fair	fair	ADJ
ftr-495	563	21	income	income	NOUN
ftr-495	563	22	measurement	measurement	NOUN
ftr-495	563	23	and	and	CCONJ
ftr-495	563	24	strengthened	strengthen	VERB
ftr-495	563	25	connections	connection	NOUN
ftr-495	563	26	in	in	ADP
ftr-495	563	27	the	the	DET
ftr-495	563	28	international	international	ADJ
ftr-495	563	29	community	community	NOUN
ftr-495	563	30	.	.	PUNCT
ftr-495	564	1	v.	v.	ADP
ftr-495	564	2	conclusion	conclusion	PROPN
ftr-495	564	3	current	current	ADJ
ftr-495	564	4	u.s	u.s	PROPN
ftr-495	564	5	.	.	PROPN
ftr-495	564	6	tax	tax	NOUN
ftr-495	564	7	rules	rule	NOUN
ftr-495	564	8	allocating	allocate	VERB
ftr-495	564	9	research	research	NOUN
ftr-495	564	10	costs	cost	NOUN
ftr-495	564	11	of	of	ADP
ftr-495	564	12	multinational	multinational	ADJ
ftr-495	564	13	businesses	business	NOUN
ftr-495	564	14	are	be	AUX
ftr-495	564	15	ineffective	ineffective	ADJ
ftr-495	564	16	and	and	CCONJ
ftr-495	564	17	outdated	outdated	ADJ
ftr-495	564	18	because	because	SCONJ
ftr-495	564	19	they	they	PRON
ftr-495	564	20	fail	fail	VERB
ftr-495	564	21	to	to	PART
ftr-495	564	22	fairly	fairly	ADV
ftr-495	564	23	measure	measure	VERB
ftr-495	564	24	income	income	NOUN
ftr-495	564	25	,	,	PUNCT
ftr-495	564	26	to	to	PART
ftr-495	564	27	support	support	VERB
ftr-495	564	28	the	the	DET
ftr-495	564	29	business	business	NOUN
ftr-495	564	30	needs	need	NOUN
ftr-495	564	31	of	of	ADP
ftr-495	564	32	international	international	ADJ
ftr-495	564	33	operations	operation	NOUN
ftr-495	564	34	and	and	CCONJ
ftr-495	564	35	to	to	PART
ftr-495	564	36	support	support	VERB
ftr-495	564	37	the	the	DET
ftr-495	564	38	current	current	ADJ
ftr-495	564	39	trend	trend	NOUN
ftr-495	564	40	of	of	ADP
ftr-495	564	41	collaboration	collaboration	NOUN
ftr-495	564	42	in	in	ADP
ftr-495	564	43	the	the	DET
ftr-495	564	44	international	international	ADJ
ftr-495	564	45	community	community	NOUN
ftr-495	564	46	.	.	PUNCT
ftr-495	565	1	for	for	ADP
ftr-495	565	2	these	these	DET
ftr-495	565	3	reasons	reason	NOUN
ftr-495	565	4	those	those	DET
ftr-495	565	5	rules	rule	NOUN
ftr-495	565	6	should	should	AUX
ftr-495	565	7	be	be	AUX
ftr-495	565	8	rejected	reject	VERB
ftr-495	565	9	.	.	PUNCT
ftr-495	566	1	the	the	DET
ftr-495	566	2	rules	rule	NOUN
ftr-495	566	3	proposed	propose	VERB
ftr-495	566	4	by	by	ADP
ftr-495	566	5	this	this	DET
ftr-495	566	6	article	article	NOUN
ftr-495	566	7	should	should	AUX
ftr-495	566	8	be	be	AUX
ftr-495	566	9	adopted	adopt	VERB
ftr-495	566	10	because	because	SCONJ
ftr-495	566	11	they	they	PRON
ftr-495	566	12	provide	provide	VERB
ftr-495	566	13	neutral	neutral	ADJ
ftr-495	566	14	allocation	allocation	NOUN
ftr-495	566	15	rules	rule	NOUN
ftr-495	566	16	that	that	PRON
ftr-495	566	17	do	do	AUX
ftr-495	566	18	not	not	PART
ftr-495	566	19	depend	depend	VERB
ftr-495	566	20	upon	upon	SCONJ
ftr-495	566	21	location	location	NOUN
ftr-495	566	22	of	of	ADP
ftr-495	566	23	research	research	NOUN
ftr-495	566	24	activities	activity	NOUN
ftr-495	566	25	or	or	CCONJ
ftr-495	566	26	the	the	DET
ftr-495	566	27	national	national	ADJ
ftr-495	566	28	identity	identity	NOUN
ftr-495	566	29	of	of	ADP
ftr-495	566	30	the	the	DET
ftr-495	566	31	taxpayer	taxpayer	NOUN
ftr-495	566	32	and	and	CCONJ
ftr-495	566	33	they	they	PRON
ftr-495	566	34	do	do	AUX
ftr-495	566	35	not	not	PART
ftr-495	566	36	impede	impede	VERB
ftr-495	566	37	collaborative	collaborative	ADJ
ftr-495	566	38	research	research	NOUN
ftr-495	566	39	efforts	effort	NOUN
ftr-495	566	40	of	of	ADP
ftr-495	566	41	multinational	multinational	ADJ
ftr-495	566	42	businesses	business	NOUN
ftr-495	566	43	.	.	PUNCT
ftr-495	567	1	99	99	NUM
ftr-495	567	2	.	.	PUNCT
ftr-495	567	3	interim	interim	ADJ
ftr-495	567	4	report	report	NOUN
ftr-495	567	5	,	,	PUNCT
ftr-495	567	6	supra	supra	PROPN
ftr-495	567	7	note	note	NOUN
ftr-495	567	8	97	97	NUM
ftr-495	567	9	.	.	PUNCT
ftr-495	568	1	at	at	ADP
ftr-495	568	2	40	40	NUM
ftr-495	568	3	.	.	PUNCT
ftr-495	568	4	100	100	NUM
ftr-495	568	5	.	.	PUNCT
ftr-495	569	1	see	see	VERB
ftr-495	569	2	supra	supra	PROPN
ftr-495	569	3	note	note	PROPN
ftr-495	569	4	74	74	NUM
ftr-495	569	5	.	.	PUNCT
ftr-495	569	6	19931	19931	NUM