id	sid	tid	token	lemma	pos
ftr-499	1	1	florida	florida	PROPN
ftr-499	1	2	tax	tax	PROPN
ftr-499	1	3	review	review	NOUN
ftr-499	1	4	volume	volume	NOUN
ftr-499	1	5	1	1	NUM
ftr-499	1	6	1993	1993	NUM
ftr-499	1	7	number	number	NOUN
ftr-499	1	8	9	9	NUM
ftr-499	1	9	partnership	partnership	NOUN
ftr-499	1	10	securities	securities	PROPN
ftr-499	1	11	sinon	sinon	PROPN
ftr-499	1	12	friedman	friedman	PROPN
ftr-499	1	13	"	"	PUNCT
ftr-499	1	14	i.	i.	PROPN
ftr-499	1	15	introduction	introduction	PROPN
ftr-499	1	16	ii	ii	PROPN
ftr-499	1	17	.	.	PUNCT
ftr-499	2	1	basic	basic	ADJ
ftr-499	2	2	premises	premise	NOUN
ftr-499	2	3	a.	a.	NOUN
ftr-499	2	4	capital	capital	PROPN
ftr-499	2	5	account	account	PROPN
ftr-499	2	6	system	system	PROPN
ftr-499	2	7	b.	b.	PROPN
ftr-499	2	8	entity	entity	NOUN
ftr-499	2	9	and	and	CCONJ
ftr-499	2	10	aggregate	aggregate	ADJ
ftr-499	2	11	approach	approach	NOUN
ftr-499	2	12	c.	c.	PROPN
ftr-499	2	13	standard	standard	PROPN
ftr-499	2	14	fact	fact	NOUN
ftr-499	2	15	pattern	pattern	NOUN
ftr-499	2	16	i.	i.	NOUN
ftr-499	2	17	cash	cash	NOUN
ftr-499	2	18	as	as	ADP
ftr-499	2	19	consideration	consideration	NOUN
ftr-499	2	20	for	for	ADP
ftr-499	2	21	partnership	partnership	NOUN
ftr-499	2	22	securities	security	NOUN
ftr-499	2	23	a.	a.	PROPN
ftr-499	2	24	the	the	DET
ftr-499	2	25	receipt	receipt	NOUN
ftr-499	2	26	of	of	ADP
ftr-499	2	27	a	a	DET
ftr-499	2	28	capital	capital	NOUN
ftr-499	2	29	interest	interest	NOUN
ftr-499	2	30	for	for	ADP
ftr-499	2	31	cash	cash	NOUN
ftr-499	2	32	b.	b.	PROPN
ftr-499	3	1	the	the	DET
ftr-499	3	2	receipt	receipt	NOUN
ftr-499	3	3	of	of	ADP
ftr-499	3	4	a	a	DET
ftr-499	3	5	partnership	partnership	NOUN
ftr-499	3	6	option	option	NOUN
ftr-499	3	7	for	for	ADP
ftr-499	3	8	cash	cash	NOUN
ftr-499	3	9	1	1	NUM
ftr-499	3	10	.	.	PUNCT
ftr-499	4	1	entity	entity	NOUN
ftr-499	4	2	analysis	analysis	NOUN
ftr-499	4	3	2	2	NUM
ftr-499	4	4	.	.	PUNCT
ftr-499	4	5	aggregate	aggregate	VERB
ftr-499	4	6	analysis	analysis	NOUN
ftr-499	4	7	3	3	NUM
ftr-499	4	8	.	.	X
ftr-499	4	9	choice	choice	NOUN
ftr-499	4	10	of	of	ADP
ftr-499	4	11	characterization	characterization	NOUN
ftr-499	4	12	c.	c.	NOUN
ftr-499	5	1	the	the	DET
ftr-499	5	2	receipt	receipt	NOUN
ftr-499	5	3	of	of	ADP
ftr-499	5	4	a	a	DET
ftr-499	5	5	profits	profit	NOUN
ftr-499	5	6	interest	interest	NOUN
ftr-499	5	7	for	for	ADP
ftr-499	5	8	cash	cash	NOUN
ftr-499	5	9	1	1	NUM
ftr-499	5	10	.	.	PUNCT
ftr-499	6	1	entity	entity	NOUN
ftr-499	6	2	analysis	analysis	NOUN
ftr-499	6	3	2	2	NUM
ftr-499	6	4	.	.	PUNCT
ftr-499	6	5	aggregate	aggregate	VERB
ftr-499	6	6	analysis	analysis	NOUN
ftr-499	6	7	3	3	NUM
ftr-499	6	8	.	.	X
ftr-499	6	9	choice	choice	NOUN
ftr-499	6	10	of	of	ADP
ftr-499	6	11	characterization	characterization	NOUN
ftr-499	6	12	iv	iv	NOUN
ftr-499	6	13	.	.	PUNCT
ftr-499	6	14	services	service	NOUN
ftr-499	6	15	as	as	ADP
ftr-499	6	16	consideration	consideration	NOUN
ftr-499	6	17	for	for	ADP
ftr-499	6	18	partnership	partnership	NOUN
ftr-499	6	19	securities	security	NOUN
ftr-499	6	20	a.	a.	PROPN
ftr-499	6	21	the	the	DET
ftr-499	6	22	receipt	receipt	NOUN
ftr-499	6	23	of	of	ADP
ftr-499	6	24	a	a	DET
ftr-499	6	25	capital	capital	NOUN
ftr-499	6	26	interest	interest	NOUN
ftr-499	6	27	for	for	ADP
ftr-499	6	28	services	service	NOUN
ftr-499	6	29	1	1	NUM
ftr-499	6	30	.	.	PUNCT
ftr-499	6	31	aggregate	aggregate	VERB
ftr-499	6	32	analysis	analysis	NOUN
ftr-499	6	33	2	2	NUM
ftr-499	6	34	.	.	PUNCT
ftr-499	6	35	entity	entity	NOUN
ftr-499	6	36	analysis	analysis	NOUN
ftr-499	6	37	3	3	NUM
ftr-499	6	38	.	.	X
ftr-499	6	39	choice	choice	NOUN
ftr-499	6	40	of	of	ADP
ftr-499	6	41	characterization	characterization	NOUN
ftr-499	6	42	b.	b.	NOUN
ftr-499	7	1	the	the	DET
ftr-499	7	2	receipt	receipt	NOUN
ftr-499	7	3	of	of	ADP
ftr-499	7	4	a	a	DET
ftr-499	7	5	partnership	partnership	NOUN
ftr-499	7	6	option	option	NOUN
ftr-499	7	7	for	for	ADP
ftr-499	7	8	services	service	NOUN
ftr-499	7	9	1	1	NUM
ftr-499	7	10	.	.	PUNCT
ftr-499	8	1	consensus	consensus	NOUN
ftr-499	8	2	view	view	NOUN
ftr-499	8	3	-	-	PUNCT
ftr-499	8	4	hybrid	hybrid	ADJ
ftr-499	8	5	analysis	analysis	NOUN
ftr-499	8	6	2	2	NUM
ftr-499	8	7	.	.	PUNCT
ftr-499	8	8	entity	entity	NOUN
ftr-499	8	9	analysis	analysis	NOUN
ftr-499	8	10	3	3	NUM
ftr-499	8	11	.	.	X
ftr-499	8	12	choice	choice	NOUN
ftr-499	8	13	of	of	ADP
ftr-499	8	14	characterization	characterization	NOUN
ftr-499	8	15	c.	c.	NOUN
ftr-499	9	1	the	the	DET
ftr-499	9	2	receipt	receipt	NOUN
ftr-499	9	3	of	of	ADP
ftr-499	9	4	a	a	DET
ftr-499	9	5	profits	profit	NOUN
ftr-499	9	6	iterest	iter	ADJ
ftr-499	9	7	for	for	ADP
ftr-499	9	8	services	service	NOUN
ftr-499	9	9	1	1	NUM
ftr-499	9	10	.	.	PUNCT
ftr-499	9	11	revenue	revenue	NOUN
ftr-499	9	12	procedure	procedure	NOUN
ftr-499	9	13	93	93	NUM
ftr-499	9	14	-	-	SYM
ftr-499	9	15	27	27	NUM
ftr-499	9	16	2	2	NUM
ftr-499	9	17	.	.	PUNCT
ftr-499	9	18	general	general	ADJ
ftr-499	9	19	principles	principle	NOUN
ftr-499	9	20	-	-	PUNCT
ftr-499	9	21	consensus	consensus	NOUN
ftr-499	9	22	aggregate	aggregate	ADJ
ftr-499	9	23	view	view	NOUN
ftr-499	9	24	3	3	X
ftr-499	9	25	.	.	PUNCT
ftr-499	10	1	general	general	ADJ
ftr-499	10	2	principles	principle	NOUN
ftr-499	10	3	-	-	PUNCT
ftr-499	10	4	entity	entity	NOUN
ftr-499	10	5	analysis	analysis	NOUN
ftr-499	10	6	4	4	NUM
ftr-499	10	7	.	.	X
ftr-499	10	8	choice	choice	NOUN
ftr-499	10	9	of	of	ADP
ftr-499	10	10	characterization	characterization	NOUN
ftr-499	10	11	v.	v.	ADP
ftr-499	10	12	conclusion	conclusion	NOUN
ftr-499	10	13	*	*	PUNCT
ftr-499	10	14	of	of	ADP
ftr-499	10	15	counsel	counsel	NOUN
ftr-499	10	16	,	,	PUNCT
ftr-499	10	17	milbank	milbank	PROPN
ftr-499	10	18	,	,	PUNCT
ftr-499	10	19	tweed	tweed	NOUN
ftr-499	10	20	,	,	PUNCT
ftr-499	10	21	hadley	hadley	PROPN
ftr-499	10	22	&	&	CCONJ
ftr-499	10	23	mccloy	mccloy	PROPN
ftr-499	10	24	,	,	PUNCT
ftr-499	10	25	new	new	PROPN
ftr-499	10	26	york	york	PROPN
ftr-499	10	27	.	.	PUNCT
ftr-499	11	1	n.y	n.y	PROPN
ftr-499	11	2	.	.	PROPN
ftr-499	11	3	j.d	j.d	PROPN
ftr-499	11	4	.	.	PROPN
ftr-499	11	5	,	,	PUNCT
ftr-499	11	6	1980	1980	NUM
ftr-499	11	7	,	,	PUNCT
ftr-499	11	8	yale	yale	PROPN
ftr-499	11	9	law	law	PROPN
ftr-499	11	10	school	school	NOUN
ftr-499	11	11	.	.	PUNCT
ftr-499	12	1	florida	florida	PROPN
ftr-499	12	2	tax	tax	PROPN
ftr-499	12	3	review	review	PROPN
ftr-499	12	4	i.	i.	NOUN
ftr-499	12	5	introduction	introduction	NOUN
ftr-499	12	6	the	the	DET
ftr-499	12	7	convergence	convergence	NOUN
ftr-499	12	8	of	of	ADP
ftr-499	12	9	the	the	DET
ftr-499	12	10	individual	individual	ADJ
ftr-499	12	11	and	and	CCONJ
ftr-499	12	12	corporate	corporate	ADJ
ftr-499	12	13	tax	tax	NOUN
ftr-499	12	14	rates	rate	NOUN
ftr-499	12	15	and	and	CCONJ
ftr-499	12	16	the	the	DET
ftr-499	12	17	repeal	repeal	NOUN
ftr-499	12	18	of	of	ADP
ftr-499	12	19	the	the	DET
ftr-499	12	20	general	general	ADJ
ftr-499	12	21	utilities	utility	NOUN
ftr-499	12	22	doctrine	doctrine	NOUN
ftr-499	12	23	have	have	AUX
ftr-499	12	24	increased	increase	VERB
ftr-499	12	25	the	the	DET
ftr-499	12	26	cost	cost	NOUN
ftr-499	12	27	of	of	ADP
ftr-499	12	28	doing	do	VERB
ftr-499	12	29	business	business	NOUN
ftr-499	12	30	in	in	ADP
ftr-499	12	31	corporate	corporate	ADJ
ftr-499	12	32	form	form	NOUN
ftr-499	12	33	and	and	CCONJ
ftr-499	12	34	the	the	DET
ftr-499	12	35	attractiveness	attractiveness	NOUN
ftr-499	12	36	of	of	ADP
ftr-499	12	37	operating	operate	VERB
ftr-499	12	38	a	a	DET
ftr-499	12	39	business	business	NOUN
ftr-499	12	40	as	as	ADP
ftr-499	12	41	a	a	DET
ftr-499	12	42	partnership	partnership	NOUN
ftr-499	12	43	.	.	PUNCT
ftr-499	12	44	'	'	PUNCT
ftr-499	13	1	that	that	DET
ftr-499	13	2	attractiveness	attractiveness	NOUN
ftr-499	13	3	has	have	AUX
ftr-499	13	4	been	be	AUX
ftr-499	13	5	reinforced	reinforce	VERB
ftr-499	13	6	by	by	ADP
ftr-499	13	7	the	the	DET
ftr-499	13	8	growing	grow	VERB
ftr-499	13	9	availability	availability	NOUN
ftr-499	13	10	of	of	ADP
ftr-499	13	11	limited	limited	ADJ
ftr-499	13	12	liability	liability	NOUN
ftr-499	13	13	companies.2	companies.2	VERB
ftr-499	13	14	the	the	DET
ftr-499	13	15	proliferation	proliferation	NOUN
ftr-499	13	16	of	of	ADP
ftr-499	13	17	partnerships	partnership	NOUN
ftr-499	13	18	has	have	AUX
ftr-499	13	19	increased	increase	VERB
ftr-499	13	20	the	the	DET
ftr-499	13	21	interest	interest	NOUN
ftr-499	13	22	in	in	ADP
ftr-499	13	23	partnerships	partnership	NOUN
ftr-499	13	24	'	'	PART
ftr-499	13	25	issuing	issue	VERB
ftr-499	13	26	securities	security	NOUN
ftr-499	13	27	similar	similar	ADJ
ftr-499	13	28	to	to	ADP
ftr-499	13	29	those	those	PRON
ftr-499	13	30	issued	issue	VERB
ftr-499	13	31	by	by	ADP
ftr-499	13	32	corporations	corporation	NOUN
ftr-499	13	33	-	-	PUNCT
ftr-499	13	34	capital	capital	NOUN
ftr-499	13	35	interests	interest	NOUN
ftr-499	13	36	,	,	PUNCT
ftr-499	13	37	options	option	NOUN
ftr-499	13	38	and	and	CCONJ
ftr-499	13	39	profits	profit	NOUN
ftr-499	13	40	interests	interest	NOUN
ftr-499	13	41	that	that	PRON
ftr-499	13	42	are	be	AUX
ftr-499	13	43	the	the	DET
ftr-499	13	44	partnership	partnership	NOUN
ftr-499	13	45	equivalent	equivalent	NOUN
ftr-499	13	46	of	of	ADP
ftr-499	13	47	"	"	PUNCT
ftr-499	13	48	stock	stock	NOUN
ftr-499	13	49	appreciation	appreciation	NOUN
ftr-499	13	50	rights	right	NOUN
ftr-499	13	51	.	.	PUNCT
ftr-499	14	1	"3	"3	NOUN
ftr-499	14	2	however	however	ADV
ftr-499	14	3	,	,	PUNCT
ftr-499	14	4	there	there	PRON
ftr-499	14	5	has	have	AUX
ftr-499	14	6	been	be	AUX
ftr-499	14	7	little	little	ADJ
ftr-499	14	8	discussion	discussion	NOUN
ftr-499	14	9	of	of	ADP
ftr-499	14	10	the	the	DET
ftr-499	14	11	tax	tax	NOUN
ftr-499	14	12	consequences	consequence	NOUN
ftr-499	14	13	of	of	ADP
ftr-499	14	14	partnerships	partnership	NOUN
ftr-499	14	15	issuing	issue	VERB
ftr-499	14	16	securities	security	NOUN
ftr-499	14	17	apart	apart	ADV
ftr-499	14	18	from	from	ADP
ftr-499	14	19	the	the	DET
ftr-499	14	20	long	long	ADV
ftr-499	14	21	-	-	PUNCT
ftr-499	14	22	standing	stand	VERB
ftr-499	14	23	debate	debate	NOUN
ftr-499	14	24	as	as	ADP
ftr-499	14	25	to	to	ADP
ftr-499	14	26	whether	whether	SCONJ
ftr-499	14	27	the	the	DET
ftr-499	14	28	recipient	recipient	NOUN
ftr-499	14	29	of	of	ADP
ftr-499	14	30	a	a	DET
ftr-499	14	31	partnership	partnership	NOUN
ftr-499	14	32	profits	profit	VERB
ftr-499	14	33	interest	interest	NOUN
ftr-499	14	34	for	for	ADP
ftr-499	14	35	services	service	NOUN
ftr-499	14	36	should	should	AUX
ftr-499	14	37	be	be	AUX
ftr-499	14	38	subject	subject	ADJ
ftr-499	14	39	to	to	ADP
ftr-499	14	40	tax.4	tax.4	NOUN
ftr-499	14	41	that	that	DET
ftr-499	14	42	debate	debate	NOUN
ftr-499	14	43	has	have	AUX
ftr-499	14	44	been	be	AUX
ftr-499	14	45	resolved	resolve	VERB
ftr-499	14	46	,	,	PUNCT
ftr-499	14	47	as	as	ADP
ftr-499	14	48	a	a	DET
ftr-499	14	49	practical	practical	ADJ
ftr-499	14	50	matter	matter	NOUN
ftr-499	14	51	,	,	PUNCT
ftr-499	14	52	by	by	ADP
ftr-499	14	53	revenue	revenue	NOUN
ftr-499	14	54	procedure	procedure	NOUN
ftr-499	14	55	9327,5	9327,5	NUM
ftr-499	14	56	in	in	ADP
ftr-499	14	57	which	which	PRON
ftr-499	14	58	the	the	DET
ftr-499	14	59	internal	internal	ADJ
ftr-499	14	60	revenue	revenue	NOUN
ftr-499	14	61	service	service	NOUN
ftr-499	14	62	ruled	rule	VERB
ftr-499	14	63	that	that	SCONJ
ftr-499	14	64	,	,	PUNCT
ftr-499	14	65	subject	subject	ADJ
ftr-499	14	66	to	to	ADP
ftr-499	14	67	certain	certain	ADJ
ftr-499	14	68	exceptions	exception	NOUN
ftr-499	14	69	,	,	PUNCT
ftr-499	14	70	the	the	DET
ftr-499	14	71	receipt	receipt	NOUN
ftr-499	14	72	of	of	ADP
ftr-499	14	73	profits	profit	NOUN
ftr-499	14	74	interests	interest	NOUN
ftr-499	14	75	for	for	ADP
ftr-499	14	76	services	service	NOUN
ftr-499	14	77	is	be	AUX
ftr-499	14	78	not	not	PART
ftr-499	14	79	taxable	taxable	ADJ
ftr-499	14	80	.	.	PUNCT
ftr-499	15	1	this	this	DET
ftr-499	15	2	1	1	X
ftr-499	15	3	.	.	PUNCT
ftr-499	16	1	see	see	VERB
ftr-499	16	2	william	william	PROPN
ftr-499	16	3	b.	b.	PROPN
ftr-499	16	4	wasserman	wasserman	PROPN
ftr-499	16	5	et	et	PROPN
ftr-499	16	6	al	al	PROPN
ftr-499	16	7	.	.	PROPN
ftr-499	16	8	,	,	PUNCT
ftr-499	16	9	tax	tax	NOUN
ftr-499	16	10	planning	planning	NOUN
ftr-499	16	11	opportunities	opportunity	NOUN
ftr-499	16	12	through	through	ADP
ftr-499	16	13	the	the	DET
ftr-499	16	14	use	use	NOUN
ftr-499	16	15	of	of	ADP
ftr-499	16	16	partnerships	partnership	NOUN
ftr-499	16	17	in	in	ADP
ftr-499	16	18	corporate	corporate	ADJ
ftr-499	16	19	transactions	transaction	NOUN
ftr-499	16	20	,	,	PUNCT
ftr-499	16	21	tax	tax	NOUN
ftr-499	16	22	strategies	strategy	NOUN
ftr-499	16	23	for	for	ADP
ftr-499	16	24	corporate	corporate	ADJ
ftr-499	16	25	acquisitions	acquisition	NOUN
ftr-499	16	26	,	,	PUNCT
ftr-499	16	27	dispositions	disposition	NOUN
ftr-499	16	28	,	,	PUNCT
ftr-499	16	29	financings	financing	NOUN
ftr-499	16	30	,	,	PUNCT
ftr-499	16	31	joint	joint	ADJ
ftr-499	16	32	ventures	venture	NOUN
ftr-499	16	33	,	,	PUNCT
ftr-499	16	34	reorganizations	reorganization	NOUN
ftr-499	16	35	,	,	PUNCT
ftr-499	16	36	and	and	CCONJ
ftr-499	16	37	restructurings	restructuring	NOUN
ftr-499	16	38	1992	1992	NUM
ftr-499	16	39	,	,	PUNCT
ftr-499	16	40	practising	practise	VERB
ftr-499	16	41	l.	l.	PROPN
ftr-499	16	42	inst	inst	PROPN
ftr-499	16	43	.	.	PROPN
ftr-499	17	1	643	643	NUM
ftr-499	17	2	,	,	PUNCT
ftr-499	17	3	647	647	NUM
ftr-499	17	4	-	-	SYM
ftr-499	17	5	48	48	NUM
ftr-499	17	6	;	;	PUNCT
ftr-499	17	7	louis	louis	PROPN
ftr-499	17	8	b.	b.	PROPN
ftr-499	17	9	freeman	freeman	PROPN
ftr-499	17	10	,	,	PUNCT
ftr-499	17	11	some	some	DET
ftr-499	17	12	early	early	ADJ
ftr-499	17	13	strategies	strategy	NOUN
ftr-499	17	14	for	for	ADP
ftr-499	17	15	the	the	DET
ftr-499	17	16	methodical	methodical	ADJ
ftr-499	17	17	disincorporation	disincorporation	NOUN
ftr-499	17	18	of	of	ADP
ftr-499	17	19	america	america	PROPN
ftr-499	17	20	after	after	ADP
ftr-499	17	21	the	the	DET
ftr-499	17	22	tax	tax	NOUN
ftr-499	17	23	reform	reform	PROPN
ftr-499	17	24	act	act	NOUN
ftr-499	17	25	of	of	ADP
ftr-499	17	26	1986	1986	NUM
ftr-499	17	27	:	:	PUNCT
ftr-499	17	28	grafting	graft	VERB
ftr-499	17	29	partnerships	partnership	NOUN
ftr-499	17	30	onto	onto	ADP
ftr-499	17	31	c	c	NOUN
ftr-499	17	32	corporations	corporation	NOUN
ftr-499	17	33	,	,	PUNCT
ftr-499	17	34	running	run	VERB
ftr-499	17	35	amok	amok	ADV
ftr-499	17	36	with	with	ADP
ftr-499	17	37	the	the	DET
ftr-499	17	38	master	master	NOUN
ftr-499	17	39	limited	limit	VERB
ftr-499	17	40	partnership	partnership	NOUN
ftr-499	17	41	concept	concept	NOUN
ftr-499	17	42	,	,	PUNCT
ftr-499	17	43	and	and	CCONJ
ftr-499	17	44	generally	generally	ADV
ftr-499	17	45	endeavoring	endeavor	VERB
ftr-499	17	46	to	to	PART
ftr-499	17	47	defeat	defeat	VERB
ftr-499	17	48	the	the	DET
ftr-499	17	49	intention	intention	NOUN
ftr-499	17	50	of	of	ADP
ftr-499	17	51	the	the	DET
ftr-499	17	52	draftsmen	draftsman	NOUN
ftr-499	17	53	of	of	ADP
ftr-499	17	54	the	the	DET
ftr-499	17	55	repeal	repeal	NOUN
ftr-499	17	56	of	of	ADP
ftr-499	17	57	general	general	ADJ
ftr-499	17	58	utilities	utility	NOUN
ftr-499	17	59	,	,	PUNCT
ftr-499	17	60	64	64	NUM
ftr-499	17	61	taxes	taxis	NOUN
ftr-499	17	62	962	962	NUM
ftr-499	17	63	,	,	PUNCT
ftr-499	17	64	962	962	NUM
ftr-499	17	65	-	-	SYM
ftr-499	17	66	64	64	NUM
ftr-499	17	67	(	(	PUNCT
ftr-499	17	68	1986	1986	NUM
ftr-499	17	69	)	)	PUNCT
ftr-499	17	70	.	.	PUNCT
ftr-499	18	1	2	2	X
ftr-499	18	2	.	.	X
ftr-499	18	3	william	william	PROPN
ftr-499	18	4	b.	b.	PROPN
ftr-499	18	5	brannan	brannan	PROPN
ftr-499	18	6	,	,	PUNCT
ftr-499	18	7	lingering	linger	VERB
ftr-499	18	8	partnership	partnership	NOUN
ftr-499	18	9	classification	classification	NOUN
ftr-499	18	10	issues	issue	NOUN
ftr-499	18	11	(	(	PUNCT
ftr-499	18	12	just	just	ADV
ftr-499	18	13	when	when	SCONJ
ftr-499	18	14	you	you	PRON
ftr-499	18	15	thought	think	VERB
ftr-499	18	16	it	it	PRON
ftr-499	18	17	was	be	AUX
ftr-499	18	18	safe	safe	ADJ
ftr-499	18	19	to	to	PART
ftr-499	18	20	go	go	VERB
ftr-499	18	21	back	back	ADV
ftr-499	18	22	into	into	ADP
ftr-499	18	23	the	the	DET
ftr-499	18	24	water	water	NOUN
ftr-499	18	25	)	)	PUNCT
ftr-499	18	26	,	,	PUNCT
ftr-499	18	27	1	1	NUM
ftr-499	18	28	fla	fla	PROPN
ftr-499	18	29	.	.	PUNCT
ftr-499	19	1	tax	tax	PROPN
ftr-499	19	2	rev	rev	PROPN
ftr-499	19	3	.	.	PROPN
ftr-499	19	4	197	197	NUM
ftr-499	19	5	,	,	PUNCT
ftr-499	19	6	249	249	NUM
ftr-499	19	7	-	-	SYM
ftr-499	19	8	50	50	NUM
ftr-499	19	9	(	(	PUNCT
ftr-499	19	10	1993	1993	NUM
ftr-499	19	11	)	)	PUNCT
ftr-499	19	12	.	.	PUNCT
ftr-499	20	1	3	3	X
ftr-499	20	2	.	.	X
ftr-499	20	3	james	james	PROPN
ftr-499	20	4	r.	r.	PROPN
ftr-499	20	5	hamill	hamill	PROPN
ftr-499	20	6	,	,	PUNCT
ftr-499	20	7	using	use	VERB
ftr-499	20	8	options	option	NOUN
ftr-499	20	9	to	to	PART
ftr-499	20	10	compensate	compensate	VERB
ftr-499	20	11	service	service	NOUN
ftr-499	20	12	providers	provider	NOUN
ftr-499	20	13	at	at	ADP
ftr-499	20	14	the	the	DET
ftr-499	20	15	formation	formation	NOUN
ftr-499	20	16	of	of	ADP
ftr-499	20	17	a	a	DET
ftr-499	20	18	new	new	ADJ
ftr-499	20	19	entity	entity	NOUN
ftr-499	20	20	,	,	PUNCT
ftr-499	20	21	76	76	NUM
ftr-499	20	22	j.	j.	NOUN
ftr-499	20	23	tax'n	tax'n	ADP
ftr-499	20	24	138	138	NUM
ftr-499	20	25	,	,	PUNCT
ftr-499	20	26	138	138	NUM
ftr-499	20	27	(	(	PUNCT
ftr-499	20	28	1992	1992	NUM
ftr-499	20	29	)	)	PUNCT
ftr-499	20	30	.	.	PUNCT
ftr-499	21	1	4	4	NUM
ftr-499	21	2	.	.	X
ftr-499	21	3	1	1	NUM
ftr-499	21	4	william	william	PROPN
ftr-499	21	5	s.	s.	PROPN
ftr-499	21	6	mckee	mckee	PROPN
ftr-499	21	7	et	et	PROPN
ftr-499	21	8	al	al	PROPN
ftr-499	21	9	.	.	PROPN
ftr-499	21	10	,	,	PUNCT
ftr-499	21	11	federal	federal	ADJ
ftr-499	21	12	taxation	taxation	NOUN
ftr-499	21	13	of	of	ADP
ftr-499	21	14	partnerships	partnership	NOUN
ftr-499	21	15	and	and	CCONJ
ftr-499	21	16	partners	partner	NOUN
ftr-499	21	17	5.01.10	5.01.10	NUM
ftr-499	21	18	(	(	PUNCT
ftr-499	21	19	2d	2d	NUM
ftr-499	21	20	ed	ed	NOUN
ftr-499	21	21	.	.	PROPN
ftr-499	21	22	1990	1990	NUM
ftr-499	21	23	&	&	CCONJ
ftr-499	21	24	cum	cum	PROPN
ftr-499	21	25	.	.	PUNCT
ftr-499	22	1	supp	supp	PROPN
ftr-499	22	2	.	.	PUNCT
ftr-499	23	1	no	no	INTJ
ftr-499	23	2	.	.	NOUN
ftr-499	23	3	2	2	NUM
ftr-499	23	4	1993	1993	NUM
ftr-499	23	5	)	)	PUNCT
ftr-499	23	6	;	;	PUNCT
ftr-499	23	7	1	1	NUM
ftr-499	23	8	arthur	arthur	PROPN
ftr-499	23	9	b.	b.	PROPN
ftr-499	23	10	willis	willis	PROPN
ftr-499	23	11	et	et	PROPN
ftr-499	23	12	al	al	PROPN
ftr-499	23	13	.	.	PROPN
ftr-499	23	14	,	,	PUNCT
ftr-499	23	15	partnership	partnership	NOUN
ftr-499	23	16	taxation	taxation	PROPN
ftr-499	23	17	§	§	PROPN
ftr-499	23	18	§	§	PROPN
ftr-499	23	19	45,46	45,46	NOUN
ftr-499	23	20	(	(	PUNCT
ftr-499	23	21	4th	4th	ADJ
ftr-499	23	22	ed	ed	NOUN
ftr-499	23	23	.	.	PUNCT
ftr-499	24	1	dec	dec	PROPN
ftr-499	24	2	.	.	PROPN
ftr-499	24	3	1991	1991	NUM
ftr-499	24	4	&	&	CCONJ
ftr-499	24	5	supp	supp	PROPN
ftr-499	24	6	.	.	PUNCT
ftr-499	25	1	june	june	PROPN
ftr-499	25	2	1993	1993	NUM
ftr-499	25	3	)	)	PUNCT
ftr-499	25	4	.	.	PUNCT
ftr-499	26	1	the	the	DET
ftr-499	26	2	extensive	extensive	ADJ
ftr-499	26	3	literature	literature	NOUN
ftr-499	26	4	preceding	precede	VERB
ftr-499	26	5	campbell	campbell	PROPN
ftr-499	26	6	v.	v.	PROPN
ftr-499	26	7	commissioner	commissioner	PROPN
ftr-499	26	8	,	,	PUNCT
ftr-499	26	9	t.c	t.c	PROPN
ftr-499	26	10	.	.	PROPN
ftr-499	26	11	memo	memo	NOUN
ftr-499	26	12	1990	1990	NUM
ftr-499	26	13	-	-	SYM
ftr-499	26	14	162	162	NUM
ftr-499	26	15	(	(	PUNCT
ftr-499	26	16	cch	cch	PROPN
ftr-499	26	17	)	)	PUNCT
ftr-499	26	18	,	,	PUNCT
ftr-499	26	19	rev'd	rev'd	VERB
ftr-499	26	20	,	,	PUNCT
ftr-499	26	21	943	943	NUM
ftr-499	26	22	f.2d	f.2d	SYM
ftr-499	26	23	815	815	NUM
ftr-499	26	24	(	(	PUNCT
ftr-499	26	25	8th	8th	ADJ
ftr-499	26	26	cir	cir	NOUN
ftr-499	26	27	.	.	PROPN
ftr-499	26	28	1991	1991	NUM
ftr-499	26	29	)	)	PUNCT
ftr-499	26	30	is	be	AUX
ftr-499	26	31	summarized	summarize	VERB
ftr-499	26	32	in	in	ADP
ftr-499	26	33	barksdale	barksdale	PROPN
ftr-499	26	34	hortenstine	hortenstine	PROPN
ftr-499	26	35	&	&	CCONJ
ftr-499	26	36	thomas	thomas	PROPN
ftr-499	26	37	w.	w.	PROPN
ftr-499	26	38	ford	ford	PROPN
ftr-499	26	39	,	,	PUNCT
ftr-499	26	40	jr	jr	PROPN
ftr-499	26	41	.	.	PROPN
ftr-499	26	42	,	,	PUNCT
ftr-499	26	43	receipt	receipt	NOUN
ftr-499	26	44	of	of	ADP
ftr-499	26	45	a	a	DET
ftr-499	26	46	partnership	partnership	NOUN
ftr-499	26	47	interest	interest	NOUN
ftr-499	26	48	for	for	ADP
ftr-499	26	49	services	service	NOUN
ftr-499	26	50	:	:	PUNCT
ftr-499	26	51	a	a	DET
ftr-499	26	52	controversy	controversy	NOUN
ftr-499	26	53	that	that	PRON
ftr-499	26	54	will	will	AUX
ftr-499	26	55	not	not	PART
ftr-499	26	56	die	die	VERB
ftr-499	26	57	,	,	PUNCT
ftr-499	26	58	65	65	NUM
ftr-499	26	59	taxes	taxis	NOUN
ftr-499	26	60	880	880	NUM
ftr-499	26	61	(	(	PUNCT
ftr-499	26	62	1987	1987	NUM
ftr-499	26	63	)	)	PUNCT
ftr-499	26	64	.	.	PUNCT
ftr-499	27	1	the	the	DET
ftr-499	27	2	extensive	extensive	ADJ
ftr-499	27	3	postcampbell	postcampbell	NOUN
ftr-499	27	4	literature	literature	NOUN
ftr-499	27	5	includes	include	VERB
ftr-499	27	6	sheldon	sheldon	PROPN
ftr-499	27	7	i.	i.	PROPN
ftr-499	27	8	banoff	banoff	PROPN
ftr-499	27	9	,	,	PUNCT
ftr-499	27	10	status	status	NOUN
ftr-499	27	11	of	of	ADP
ftr-499	27	12	service	service	NOUN
ftr-499	27	13	partners	partner	NOUN
ftr-499	27	14	remains	remain	VERB
ftr-499	27	15	unclear	unclear	ADJ
ftr-499	27	16	despite	despite	SCONJ
ftr-499	27	17	eighth	eighth	ADJ
ftr-499	27	18	circuit	circuit	NOUN
ftr-499	27	19	's	's	PART
ftr-499	27	20	reversal	reversal	NOUN
ftr-499	27	21	in	in	ADP
ftr-499	27	22	campbell	campbell	PROPN
ftr-499	27	23	,	,	PUNCT
ftr-499	28	1	75	75	NUM
ftr-499	28	2	j.	j.	PROPN
ftr-499	28	3	tax'n	tax'n	PROPN
ftr-499	28	4	268	268	NUM
ftr-499	28	5	(	(	PUNCT
ftr-499	28	6	1991	1991	NUM
ftr-499	28	7	)	)	PUNCT
ftr-499	28	8	;	;	PUNCT
ftr-499	28	9	w.	w.	PROPN
ftr-499	28	10	lesse	lesse	PROPN
ftr-499	28	11	castleberry	castleberry	PROPN
ftr-499	28	12	,	,	PUNCT
ftr-499	28	13	commentary	commentary	NOUN
ftr-499	28	14	:	:	PUNCT
ftr-499	28	15	campbell	campbell	PROPN
ftr-499	28	16	-	-	PUNCT
ftr-499	28	17	a	a	DET
ftr-499	28	18	simpler	simple	ADJ
ftr-499	28	19	solution	solution	NOUN
ftr-499	28	20	,	,	PUNCT
ftr-499	28	21	47	47	NUM
ftr-499	28	22	tax	tax	NOUN
ftr-499	28	23	l.	l.	PROPN
ftr-499	28	24	rev	rev	PROPN
ftr-499	28	25	.	.	PROPN
ftr-499	29	1	277	277	NUM
ftr-499	29	2	(	(	PUNCT
ftr-499	29	3	1991	1991	NUM
ftr-499	29	4	)	)	PUNCT
ftr-499	29	5	;	;	PUNCT
ftr-499	29	6	terence	terence	PROPN
ftr-499	29	7	f.	f.	PROPN
ftr-499	29	8	cuff	cuff	PROPN
ftr-499	29	9	,	,	PUNCT
ftr-499	29	10	current	current	ADJ
ftr-499	29	11	issues	issue	NOUN
ftr-499	29	12	in	in	ADP
ftr-499	29	13	partnership	partnership	NOUN
ftr-499	29	14	taxation	taxation	NOUN
ftr-499	29	15	,	,	PUNCT
ftr-499	29	16	in	in	ADP
ftr-499	29	17	49	49	NUM
ftr-499	29	18	n.y.u	n.y.u	NOUN
ftr-499	29	19	.	.	PUNCT
ftr-499	29	20	inst	inst	PROPN
ftr-499	29	21	.	.	PUNCT
ftr-499	30	1	on	on	ADP
ftr-499	30	2	fed	fed	PROPN
ftr-499	30	3	.	.	PUNCT
ftr-499	31	1	tax'n	tax'n	PROPN
ftr-499	31	2	ch	ch	NOUN
ftr-499	31	3	.	.	PROPN
ftr-499	31	4	13	13	NUM
ftr-499	31	5	(	(	PUNCT
ftr-499	31	6	1991	1991	NUM
ftr-499	31	7	)	)	PUNCT
ftr-499	31	8	;	;	PUNCT
ftr-499	31	9	terence	terence	PROPN
ftr-499	31	10	f.	f.	PROPN
ftr-499	31	11	cuff	cuff	PROPN
ftr-499	31	12	,	,	PUNCT
ftr-499	31	13	campbell	campbell	PROPN
ftr-499	31	14	v.	v.	PROPN
ftr-499	31	15	commissioner	commissioner	PROPN
ftr-499	31	16	:	:	PUNCT
ftr-499	31	17	is	be	AUX
ftr-499	31	18	there	there	ADV
ftr-499	31	19	now	now	ADV
ftr-499	31	20	"	"	PUNCT
ftr-499	31	21	little	little	ADJ
ftr-499	31	22	or	or	CCONJ
ftr-499	31	23	no	no	PRON
ftr-499	31	24	chance	chance	NOUN
ftr-499	31	25	"	"	PUNCT
ftr-499	31	26	of	of	ADP
ftr-499	31	27	taxation	taxation	NOUN
ftr-499	31	28	of	of	ADP
ftr-499	31	29	a	a	DET
ftr-499	31	30	"	"	PUNCT
ftr-499	31	31	profits	profit	NOUN
ftr-499	31	32	"	"	PUNCT
ftr-499	31	33	interest	interest	NOUN
ftr-499	31	34	in	in	ADP
ftr-499	31	35	a	a	DET
ftr-499	31	36	partnership	partnership	NOUN
ftr-499	31	37	?	?	PUNCT
ftr-499	31	38	,	,	PUNCT
ftr-499	31	39	69	69	NUM
ftr-499	31	40	taxes	taxis	NOUN
ftr-499	31	41	643	643	NUM
ftr-499	31	42	(	(	PUNCT
ftr-499	31	43	1991	1991	NUM
ftr-499	31	44	)	)	PUNCT
ftr-499	31	45	;	;	PUNCT
ftr-499	31	46	laura	laura	PROPN
ftr-499	31	47	e.	e.	PROPN
ftr-499	31	48	cunningham	cunningham	PROPN
ftr-499	31	49	,	,	PUNCT
ftr-499	31	50	taxing	tax	VERB
ftr-499	31	51	partnership	partnership	NOUN
ftr-499	31	52	interests	interest	NOUN
ftr-499	31	53	exchanged	exchange	VERB
ftr-499	31	54	for	for	ADP
ftr-499	31	55	services	service	NOUN
ftr-499	31	56	,	,	PUNCT
ftr-499	31	57	47	47	NUM
ftr-499	31	58	tax	tax	NOUN
ftr-499	31	59	l.	l.	PROPN
ftr-499	31	60	rev	rev	PROPN
ftr-499	31	61	.	.	PROPN
ftr-499	31	62	247	247	NUM
ftr-499	31	63	(	(	PUNCT
ftr-499	31	64	1991	1991	NUM
ftr-499	31	65	)	)	PUNCT
ftr-499	31	66	;	;	PUNCT
ftr-499	31	67	thomas	thomas	PROPN
ftr-499	31	68	w.	w.	PROPN
ftr-499	31	69	henning	henning	PROPN
ftr-499	31	70	,	,	PUNCT
ftr-499	31	71	the	the	DET
ftr-499	31	72	receipt	receipt	NOUN
ftr-499	31	73	of	of	ADP
ftr-499	31	74	a	a	DET
ftr-499	31	75	partnership	partnership	NOUN
ftr-499	31	76	interest	interest	NOUN
ftr-499	31	77	for	for	ADP
ftr-499	31	78	services	service	NOUN
ftr-499	31	79	,	,	PUNCT
ftr-499	31	80	in	in	ADP
ftr-499	31	81	44	44	NUM
ftr-499	31	82	u.s.c	u.s.c	ADJ
ftr-499	31	83	.	.	PUNCT
ftr-499	31	84	inst	inst	PROPN
ftr-499	31	85	.	.	PROPN
ftr-499	31	86	of	of	ADP
ftr-499	31	87	fed	fed	PROPN
ftr-499	31	88	.	.	PUNCT
ftr-499	32	1	tax	tax	NOUN
ftr-499	32	2	.	.	PROPN
ftr-499	33	1	1600	1600	NUM
ftr-499	33	2	(	(	PUNCT
ftr-499	33	3	1992	1992	NUM
ftr-499	33	4	)	)	PUNCT
ftr-499	33	5	;	;	PUNCT
ftr-499	33	6	leo	leo	PROPN
ftr-499	33	7	l.	l.	PROPN
ftr-499	33	8	schmolka	schmolka	PROPN
ftr-499	33	9	,	,	PUNCT
ftr-499	33	10	commentary	commentary	NOUN
ftr-499	33	11	:	:	PUNCT
ftr-499	33	12	taxing	tax	VERB
ftr-499	33	13	partnership	partnership	NOUN
ftr-499	33	14	interests	interest	NOUN
ftr-499	33	15	exchanged	exchange	VERB
ftr-499	33	16	for	for	ADP
ftr-499	33	17	services	service	NOUN
ftr-499	33	18	:	:	PUNCT
ftr-499	33	19	let	let	VERB
ftr-499	33	20	diamond	diamond	PROPN
ftr-499	33	21	/	/	SYM
ftr-499	33	22	campbell	campbell	PROPN
ftr-499	33	23	quietly	quietly	ADV
ftr-499	33	24	die	die	VERB
ftr-499	33	25	,	,	PUNCT
ftr-499	33	26	47	47	NUM
ftr-499	33	27	tax	tax	NOUN
ftr-499	33	28	l.	l.	PROPN
ftr-499	33	29	rev	rev	PROPN
ftr-499	33	30	.	.	PROPN
ftr-499	33	31	287	287	NUM
ftr-499	33	32	(	(	PUNCT
ftr-499	33	33	1991	1991	NUM
ftr-499	33	34	)	)	PUNCT
ftr-499	33	35	.	.	PUNCT
ftr-499	34	1	5	5	X
ftr-499	34	2	.	.	X
ftr-499	34	3	rev	rev	PROPN
ftr-499	34	4	.	.	PROPN
ftr-499	34	5	proc	proc	PROPN
ftr-499	34	6	.	.	PUNCT
ftr-499	35	1	93	93	NUM
ftr-499	35	2	-	-	SYM
ftr-499	35	3	27	27	NUM
ftr-499	35	4	,	,	PUNCT
ftr-499	35	5	1993	1993	NUM
ftr-499	35	6	-	-	SYM
ftr-499	35	7	24	24	NUM
ftr-499	35	8	i.r.b	i.r.b	NOUN
ftr-499	35	9	.	.	PUNCT
ftr-499	36	1	63	63	NUM
ftr-499	36	2	(	(	PUNCT
ftr-499	36	3	july	july	PROPN
ftr-499	36	4	6	6	NUM
ftr-499	36	5	)	)	PUNCT
ftr-499	36	6	.	.	PUNCT
ftr-499	37	1	revenue	revenue	NOUN
ftr-499	37	2	procedure	procedure	NOUN
ftr-499	37	3	93	93	NUM
ftr-499	37	4	-	-	SYM
ftr-499	37	5	27	27	NUM
ftr-499	37	6	is	be	AUX
ftr-499	37	7	discussed	discuss	VERB
ftr-499	37	8	infra	infra	NOUN
ftr-499	37	9	part	part	NOUN
ftr-499	37	10	iv.c.1	iv.c.1	NOUN
ftr-499	37	11	.	.	PUNCT
ftr-499	38	1	[	[	X
ftr-499	38	2	vol	vol	NOUN
ftr-499	38	3	1:9	1:9	NUM
ftr-499	38	4	partnership	partnership	NOUN
ftr-499	38	5	securities	security	NOUN
ftr-499	38	6	resolution	resolution	NOUN
ftr-499	38	7	makes	make	VERB
ftr-499	38	8	timely	timely	ADJ
ftr-499	38	9	an	an	DET
ftr-499	38	10	analysis	analysis	NOUN
ftr-499	38	11	of	of	ADP
ftr-499	38	12	the	the	DET
ftr-499	38	13	consequences	consequence	NOUN
ftr-499	38	14	to	to	ADP
ftr-499	38	15	the	the	DET
ftr-499	38	16	partnership	partnership	NOUN
ftr-499	38	17	and	and	CCONJ
ftr-499	38	18	other	other	ADJ
ftr-499	38	19	partners	partner	NOUN
ftr-499	38	20	of	of	ADP
ftr-499	38	21	a	a	DET
ftr-499	38	22	partnership	partnership	NOUN
ftr-499	38	23	's	's	PART
ftr-499	38	24	issuance	issuance	NOUN
ftr-499	38	25	of	of	ADP
ftr-499	38	26	partnership	partnership	NOUN
ftr-499	38	27	securities	security	NOUN
ftr-499	38	28	.	.	PUNCT
ftr-499	39	1	this	this	DET
ftr-499	39	2	article	article	NOUN
ftr-499	39	3	,	,	PUNCT
ftr-499	39	4	through	through	ADP
ftr-499	39	5	a	a	DET
ftr-499	39	6	series	series	NOUN
ftr-499	39	7	of	of	ADP
ftr-499	39	8	examples	example	NOUN
ftr-499	39	9	,	,	PUNCT
ftr-499	39	10	considers	consider	VERB
ftr-499	39	11	the	the	DET
ftr-499	39	12	possible	possible	ADJ
ftr-499	39	13	consequences	consequence	NOUN
ftr-499	39	14	under	under	ADP
ftr-499	39	15	current	current	ADJ
ftr-499	39	16	law	law	NOUN
ftr-499	39	17	of	of	ADP
ftr-499	39	18	the	the	DET
ftr-499	39	19	receipt	receipt	NOUN
ftr-499	39	20	by	by	ADP
ftr-499	39	21	a	a	DET
ftr-499	39	22	partner	partner	NOUN
ftr-499	39	23	of	of	ADP
ftr-499	39	24	a	a	DET
ftr-499	39	25	capital	capital	NOUN
ftr-499	39	26	interest	interest	NOUN
ftr-499	39	27	,	,	PUNCT
ftr-499	39	28	an	an	DET
ftr-499	39	29	option	option	NOUN
ftr-499	39	30	and	and	CCONJ
ftr-499	39	31	a	a	DET
ftr-499	39	32	profits	profit	NOUN
ftr-499	39	33	interest	interest	NOUN
ftr-499	39	34	for	for	ADP
ftr-499	39	35	either	either	CCONJ
ftr-499	39	36	cash	cash	NOUN
ftr-499	39	37	or	or	CCONJ
ftr-499	39	38	services	service	NOUN
ftr-499	39	39	.	.	PUNCT
ftr-499	40	1	these	these	DET
ftr-499	40	2	consequences	consequence	NOUN
ftr-499	40	3	differ	differ	VERB
ftr-499	40	4	depending	depend	VERB
ftr-499	40	5	on	on	ADP
ftr-499	40	6	whether	whether	SCONJ
ftr-499	40	7	a	a	DET
ftr-499	40	8	partnership	partnership	NOUN
ftr-499	40	9	is	be	AUX
ftr-499	40	10	viewed	view	VERB
ftr-499	40	11	as	as	ADP
ftr-499	40	12	an	an	DET
ftr-499	40	13	entity	entity	NOUN
ftr-499	40	14	or	or	CCONJ
ftr-499	40	15	aggregate.6	aggregate.6	ADV
ftr-499	40	16	the	the	DET
ftr-499	40	17	article	article	NOUN
ftr-499	40	18	recommends	recommend	VERB
ftr-499	40	19	the	the	DET
ftr-499	40	20	adoption	adoption	NOUN
ftr-499	40	21	of	of	ADP
ftr-499	40	22	an	an	DET
ftr-499	40	23	entity	entity	NOUN
ftr-499	40	24	approach	approach	NOUN
ftr-499	40	25	that	that	PRON
ftr-499	40	26	permits	permit	VERB
ftr-499	40	27	the	the	DET
ftr-499	40	28	consequences	consequence	NOUN
ftr-499	40	29	of	of	ADP
ftr-499	40	30	a	a	DET
ftr-499	40	31	partnership	partnership	NOUN
ftr-499	40	32	's	's	PART
ftr-499	40	33	issuance	issuance	NOUN
ftr-499	40	34	of	of	ADP
ftr-499	40	35	securities	security	NOUN
ftr-499	40	36	to	to	PART
ftr-499	40	37	resemble	resemble	VERB
ftr-499	40	38	those	those	PRON
ftr-499	40	39	of	of	ADP
ftr-499	40	40	corporate	corporate	ADJ
ftr-499	40	41	issuances	issuance	NOUN
ftr-499	40	42	.	.	PUNCT
ftr-499	41	1	this	this	DET
ftr-499	41	2	recommendation	recommendation	NOUN
ftr-499	41	3	requires	require	VERB
ftr-499	41	4	reconsidering	reconsider	VERB
ftr-499	41	5	the	the	DET
ftr-499	41	6	accepted	accepted	ADJ
ftr-499	41	7	view	view	NOUN
ftr-499	41	8	of	of	ADP
ftr-499	41	9	the	the	DET
ftr-499	41	10	tax	tax	NOUN
ftr-499	41	11	consequences	consequence	NOUN
ftr-499	41	12	of	of	ADP
ftr-499	41	13	a	a	DET
ftr-499	41	14	partnership	partnership	NOUN
ftr-499	41	15	's	's	PART
ftr-499	41	16	issuing	issue	VERB
ftr-499	41	17	a	a	DET
ftr-499	41	18	capital	capital	NOUN
ftr-499	41	19	interest	interest	NOUN
ftr-499	41	20	for	for	ADP
ftr-499	41	21	services	service	NOUN
ftr-499	41	22	.	.	PUNCT
ftr-499	42	1	ii	ii	PROPN
ftr-499	42	2	.	.	PUNCT
ftr-499	42	3	basic	basic	ADJ
ftr-499	42	4	premises	premise	NOUN
ftr-499	42	5	a.	a.	NOUN
ftr-499	42	6	capital	capital	PROPN
ftr-499	42	7	account	account	NOUN
ftr-499	42	8	system	system	NOUN
ftr-499	42	9	the	the	DET
ftr-499	42	10	article	article	NOUN
ftr-499	42	11	relies	rely	VERB
ftr-499	42	12	on	on	ADP
ftr-499	42	13	the	the	DET
ftr-499	42	14	capital	capital	NOUN
ftr-499	42	15	account	account	NOUN
ftr-499	42	16	system	system	NOUN
ftr-499	42	17	of	of	ADP
ftr-499	42	18	regulations	regulation	NOUN
ftr-499	42	19	section	section	VERB
ftr-499	42	20	1.704	1.704	NUM
ftr-499	42	21	-	-	SYM
ftr-499	42	22	1(b	1(b	NUM
ftr-499	42	23	)	)	PUNCT
ftr-499	42	24	.	.	PUNCT
ftr-499	43	1	under	under	ADP
ftr-499	43	2	that	that	DET
ftr-499	43	3	system	system	NOUN
ftr-499	43	4	,	,	PUNCT
ftr-499	43	5	each	each	DET
ftr-499	43	6	partner	partner	NOUN
ftr-499	43	7	's	's	PART
ftr-499	43	8	interest	interest	NOUN
ftr-499	43	9	in	in	ADP
ftr-499	43	10	a	a	DET
ftr-499	43	11	partnership	partnership	NOUN
ftr-499	43	12	at	at	ADP
ftr-499	43	13	any	any	DET
ftr-499	43	14	time	time	NOUN
ftr-499	43	15	is	be	AUX
ftr-499	43	16	reflected	reflect	VERB
ftr-499	43	17	in	in	ADP
ftr-499	43	18	the	the	DET
ftr-499	43	19	partner	partner	NOUN
ftr-499	43	20	's	's	PART
ftr-499	43	21	capital	capital	NOUN
ftr-499	43	22	account	account	NOUN
ftr-499	43	23	.	.	PUNCT
ftr-499	44	1	the	the	DET
ftr-499	44	2	capital	capital	NOUN
ftr-499	44	3	account	account	NOUN
ftr-499	44	4	equals	equal	VERB
ftr-499	44	5	a	a	DET
ftr-499	44	6	partner	partner	NOUN
ftr-499	44	7	's	's	PART
ftr-499	44	8	(	(	PUNCT
ftr-499	44	9	or	or	CCONJ
ftr-499	44	10	its	its	PRON
ftr-499	44	11	predecessor	predecessor	NOUN
ftr-499	44	12	in	in	ADP
ftr-499	44	13	interest	interest	NOUN
ftr-499	44	14	's	's	PART
ftr-499	44	15	)	)	PUNCT
ftr-499	44	16	contribution	contribution	NOUN
ftr-499	44	17	to	to	ADP
ftr-499	44	18	the	the	DET
ftr-499	44	19	partnership	partnership	NOUN
ftr-499	44	20	,	,	PUNCT
ftr-499	44	21	increased	increase	VERB
ftr-499	44	22	by	by	ADP
ftr-499	44	23	any	any	DET
ftr-499	44	24	income	income	NOUN
ftr-499	44	25	allocated	allocate	VERB
ftr-499	44	26	to	to	ADP
ftr-499	44	27	the	the	DET
ftr-499	44	28	partner	partner	NOUN
ftr-499	44	29	and	and	CCONJ
ftr-499	44	30	decreased	decrease	VERB
ftr-499	44	31	by	by	ADP
ftr-499	44	32	any	any	DET
ftr-499	44	33	losses	loss	NOUN
ftr-499	44	34	allocated	allocate	VERB
ftr-499	44	35	to	to	ADP
ftr-499	44	36	,	,	PUNCT
ftr-499	44	37	and	and	CCONJ
ftr-499	44	38	any	any	DET
ftr-499	44	39	distributions	distribution	NOUN
ftr-499	44	40	made	make	VERB
ftr-499	44	41	to	to	ADP
ftr-499	44	42	,	,	PUNCT
ftr-499	44	43	the	the	DET
ftr-499	44	44	partner	partner	NOUN
ftr-499	44	45	.	.	PUNCT
ftr-499	45	1	contributions	contribution	NOUN
ftr-499	45	2	made	make	VERB
ftr-499	45	3	in	in	ADP
ftr-499	45	4	property	property	NOUN
ftr-499	45	5	are	be	AUX
ftr-499	45	6	reflected	reflect	VERB
ftr-499	45	7	in	in	ADP
ftr-499	45	8	the	the	DET
ftr-499	45	9	partner	partner	NOUN
ftr-499	45	10	's	's	PART
ftr-499	45	11	capital	capital	NOUN
ftr-499	45	12	account	account	NOUN
ftr-499	45	13	at	at	ADP
ftr-499	45	14	the	the	DET
ftr-499	45	15	property	property	NOUN
ftr-499	45	16	's	's	PART
ftr-499	45	17	fair	fair	ADJ
ftr-499	45	18	market	market	NOUN
ftr-499	45	19	value	value	NOUN
ftr-499	45	20	net	net	NOUN
ftr-499	45	21	of	of	ADP
ftr-499	45	22	associated	associated	ADJ
ftr-499	45	23	liabilities	liability	NOUN
ftr-499	45	24	.	.	PUNCT
ftr-499	46	1	income	income	NOUN
ftr-499	46	2	and	and	CCONJ
ftr-499	46	3	loss	loss	NOUN
ftr-499	46	4	(	(	PUNCT
ftr-499	46	5	including	include	VERB
ftr-499	46	6	depreciation	depreciation	NOUN
ftr-499	46	7	or	or	CCONJ
ftr-499	46	8	amortization	amortization	NOUN
ftr-499	46	9	deductions	deduction	NOUN
ftr-499	46	10	)	)	PUNCT
ftr-499	46	11	as	as	SCONJ
ftr-499	46	12	to	to	PART
ftr-499	46	13	contributed	contributed	VERB
ftr-499	46	14	property	property	NOUN
ftr-499	46	15	are	be	AUX
ftr-499	46	16	based	base	VERB
ftr-499	46	17	on	on	ADP
ftr-499	46	18	the	the	DET
ftr-499	46	19	property	property	NOUN
ftr-499	46	20	's	's	PART
ftr-499	46	21	gross	gross	ADJ
ftr-499	46	22	fair	fair	ADJ
ftr-499	46	23	market	market	NOUN
ftr-499	46	24	value	value	NOUN
ftr-499	46	25	at	at	ADP
ftr-499	46	26	contribution	contribution	NOUN
ftr-499	46	27	,	,	PUNCT
ftr-499	46	28	which	which	PRON
ftr-499	46	29	also	also	ADV
ftr-499	46	30	represents	represent	VERB
ftr-499	46	31	the	the	DET
ftr-499	46	32	property	property	NOUN
ftr-499	46	33	's	's	PART
ftr-499	46	34	initial	initial	ADJ
ftr-499	46	35	book	book	NOUN
ftr-499	46	36	basis	basis	NOUN
ftr-499	46	37	.	.	PUNCT
ftr-499	47	1	on	on	ADP
ftr-499	47	2	liquidation	liquidation	NOUN
ftr-499	47	3	,	,	PUNCT
ftr-499	47	4	a	a	DET
ftr-499	47	5	partnership	partnership	NOUN
ftr-499	47	6	must	must	AUX
ftr-499	47	7	distribute	distribute	VERB
ftr-499	47	8	the	the	DET
ftr-499	47	9	proceeds	proceed	NOUN
ftr-499	47	10	of	of	ADP
ftr-499	47	11	liquidation	liquidation	NOUN
ftr-499	47	12	to	to	ADP
ftr-499	47	13	its	its	PRON
ftr-499	47	14	partners	partner	NOUN
ftr-499	47	15	in	in	ADP
ftr-499	47	16	accordance	accordance	NOUN
ftr-499	47	17	with	with	ADP
ftr-499	47	18	the	the	DET
ftr-499	47	19	partners	partner	NOUN
ftr-499	47	20	'	'	PART
ftr-499	47	21	capital	capital	NOUN
ftr-499	47	22	account	account	NOUN
ftr-499	47	23	balances	balance	NOUN
ftr-499	47	24	.	.	PUNCT
ftr-499	48	1	thus	thus	ADV
ftr-499	48	2	,	,	PUNCT
ftr-499	48	3	if	if	SCONJ
ftr-499	48	4	a	a	DET
ftr-499	48	5	partnership	partnership	NOUN
ftr-499	48	6	were	be	AUX
ftr-499	48	7	to	to	PART
ftr-499	48	8	sell	sell	VERB
ftr-499	48	9	its	its	PRON
ftr-499	48	10	assets	asset	NOUN
ftr-499	48	11	for	for	ADP
ftr-499	48	12	their	their	PRON
ftr-499	48	13	book	book	NOUN
ftr-499	48	14	basis	basis	NOUN
ftr-499	48	15	,	,	PUNCT
ftr-499	48	16	each	each	DET
ftr-499	48	17	partner	partner	NOUN
ftr-499	48	18	must	must	AUX
ftr-499	48	19	be	be	AUX
ftr-499	48	20	distributed	distribute	VERB
ftr-499	48	21	the	the	DET
ftr-499	48	22	current	current	ADJ
ftr-499	48	23	balance	balance	NOUN
ftr-499	48	24	in	in	ADP
ftr-499	48	25	its	its	PRON
ftr-499	48	26	capital	capital	NOUN
ftr-499	48	27	account	account	NOUN
ftr-499	48	28	.	.	PUNCT
ftr-499	49	1	if	if	SCONJ
ftr-499	49	2	the	the	DET
ftr-499	49	3	partnership	partnership	NOUN
ftr-499	49	4	's	's	PART
ftr-499	49	5	assets	asset	NOUN
ftr-499	49	6	are	be	AUX
ftr-499	49	7	sold	sell	VERB
ftr-499	49	8	for	for	ADP
ftr-499	49	9	an	an	DET
ftr-499	49	10	amount	amount	NOUN
ftr-499	49	11	other	other	ADJ
ftr-499	49	12	than	than	ADP
ftr-499	49	13	their	their	PRON
ftr-499	49	14	book	book	NOUN
ftr-499	49	15	basis	basis	NOUN
ftr-499	49	16	,	,	PUNCT
ftr-499	49	17	the	the	DET
ftr-499	49	18	proceeds	proceed	NOUN
ftr-499	49	19	of	of	ADP
ftr-499	49	20	sale	sale	NOUN
ftr-499	49	21	must	must	AUX
ftr-499	49	22	be	be	AUX
ftr-499	49	23	distributed	distribute	VERB
ftr-499	49	24	to	to	ADP
ftr-499	49	25	the	the	DET
ftr-499	49	26	partners	partner	NOUN
ftr-499	49	27	in	in	ADP
ftr-499	49	28	accordance	accordance	NOUN
ftr-499	49	29	with	with	ADP
ftr-499	49	30	their	their	PRON
ftr-499	49	31	capital	capital	NOUN
ftr-499	49	32	accounts	account	NOUN
ftr-499	49	33	as	as	SCONJ
ftr-499	49	34	adjusted	adjust	VERB
ftr-499	49	35	for	for	ADP
ftr-499	49	36	the	the	DET
ftr-499	49	37	allocation	allocation	NOUN
ftr-499	49	38	of	of	ADP
ftr-499	49	39	any	any	DET
ftr-499	49	40	gain	gain	NOUN
ftr-499	49	41	or	or	CCONJ
ftr-499	49	42	loss	loss	NOUN
ftr-499	49	43	realized	realize	VERB
ftr-499	49	44	on	on	ADP
ftr-499	49	45	the	the	DET
ftr-499	49	46	sale	sale	NOUN
ftr-499	49	47	.	.	PUNCT
ftr-499	50	1	to	to	PART
ftr-499	50	2	enable	enable	VERB
ftr-499	50	3	this	this	DET
ftr-499	50	4	rule	rule	NOUN
ftr-499	50	5	to	to	PART
ftr-499	50	6	correspond	correspond	VERB
ftr-499	50	7	to	to	ADP
ftr-499	50	8	economic	economic	ADJ
ftr-499	50	9	reality	reality	NOUN
ftr-499	50	10	,	,	PUNCT
ftr-499	50	11	when	when	SCONJ
ftr-499	50	12	a	a	DET
ftr-499	50	13	new	new	ADJ
ftr-499	50	14	partner	partner	NOUN
ftr-499	50	15	is	be	AUX
ftr-499	50	16	admitted	admit	VERB
ftr-499	50	17	to	to	ADP
ftr-499	50	18	a	a	DET
ftr-499	50	19	partnership	partnership	NOUN
ftr-499	50	20	that	that	PRON
ftr-499	50	21	holds	hold	VERB
ftr-499	50	22	appreciated	appreciated	ADJ
ftr-499	50	23	property	property	NOUN
ftr-499	50	24	,	,	PUNCT
ftr-499	50	25	regulations	regulation	NOUN
ftr-499	50	26	section	section	NOUN
ftr-499	50	27	1.704	1.704	NUM
ftr-499	50	28	-	-	SYM
ftr-499	50	29	1(b)(2)(iv)(f	1(b)(2)(iv)(f	NUM
ftr-499	50	30	)	)	PUNCT
ftr-499	50	31	permits	permit	VERB
ftr-499	50	32	the	the	DET
ftr-499	50	33	partnership	partnership	NOUN
ftr-499	50	34	to	to	PART
ftr-499	50	35	revalue	revalue	VERB
ftr-499	50	36	its	its	PRON
ftr-499	50	37	property	property	NOUN
ftr-499	50	38	and	and	CCONJ
ftr-499	50	39	adjust	adjust	VERB
ftr-499	50	40	the	the	DET
ftr-499	50	41	book	book	NOUN
ftr-499	50	42	basis	basis	NOUN
ftr-499	50	43	of	of	ADP
ftr-499	50	44	its	its	PRON
ftr-499	50	45	property	property	NOUN
ftr-499	50	46	to	to	ADP
ftr-499	50	47	the	the	DET
ftr-499	50	48	property	property	NOUN
ftr-499	50	49	's	's	PART
ftr-499	50	50	fair	fair	ADJ
ftr-499	50	51	market	market	NOUN
ftr-499	50	52	value	value	NOUN
ftr-499	50	53	at	at	ADP
ftr-499	50	54	the	the	DET
ftr-499	50	55	time	time	NOUN
ftr-499	50	56	of	of	ADP
ftr-499	50	57	revaluation	revaluation	NOUN
ftr-499	50	58	and	and	CCONJ
ftr-499	50	59	to	to	PART
ftr-499	50	60	adjust	adjust	VERB
ftr-499	50	61	the	the	DET
ftr-499	50	62	partners	partner	NOUN
ftr-499	50	63	'	'	PART
ftr-499	50	64	capital	capital	NOUN
ftr-499	50	65	accounts	account	VERB
ftr-499	50	66	6	6	NUM
ftr-499	50	67	.	.	PUNCT
ftr-499	51	1	the	the	DET
ftr-499	51	2	difference	difference	NOUN
ftr-499	51	3	between	between	ADP
ftr-499	51	4	the	the	DET
ftr-499	51	5	entity	entity	NOUN
ftr-499	51	6	and	and	CCONJ
ftr-499	51	7	aggregate	aggregate	ADJ
ftr-499	51	8	approaches	approach	NOUN
ftr-499	51	9	is	be	AUX
ftr-499	51	10	discussed	discuss	VERB
ftr-499	51	11	infra	infra	NOUN
ftr-499	51	12	part	part	NOUN
ftr-499	51	13	19931	19931	NUM
ftr-499	51	14	florida	florida	PROPN
ftr-499	51	15	tax	tax	NOUN
ftr-499	51	16	review	review	NOUN
ftr-499	51	17	as	as	SCONJ
ftr-499	51	18	if	if	SCONJ
ftr-499	51	19	the	the	DET
ftr-499	51	20	property	property	NOUN
ftr-499	51	21	had	have	AUX
ftr-499	51	22	been	be	AUX
ftr-499	51	23	sold	sell	VERB
ftr-499	51	24	for	for	ADP
ftr-499	51	25	its	its	PRON
ftr-499	51	26	fair	fair	ADJ
ftr-499	51	27	market	market	NOUN
ftr-499	51	28	value	value	NOUN
ftr-499	51	29	and	and	CCONJ
ftr-499	51	30	the	the	DET
ftr-499	51	31	resulting	result	VERB
ftr-499	51	32	gain	gain	NOUN
ftr-499	51	33	or	or	CCONJ
ftr-499	51	34	loss	loss	NOUN
ftr-499	51	35	allocated	allocate	VERB
ftr-499	51	36	to	to	ADP
ftr-499	51	37	the	the	DET
ftr-499	51	38	partners	partner	NOUN
ftr-499	51	39	.	.	PUNCT
ftr-499	52	1	if	if	SCONJ
ftr-499	52	2	the	the	DET
ftr-499	52	3	book	book	NOUN
ftr-499	52	4	basis	basis	NOUN
ftr-499	52	5	and	and	CCONJ
ftr-499	52	6	tax	tax	NOUN
ftr-499	52	7	basis	basis	NOUN
ftr-499	52	8	of	of	ADP
ftr-499	52	9	contributed	contribute	VERB
ftr-499	52	10	property	property	NOUN
ftr-499	52	11	differ	differ	NOUN
ftr-499	52	12	,	,	PUNCT
ftr-499	52	13	section	section	NOUN
ftr-499	52	14	704(c)(1)(a	704(c)(1)(a	PROPN
ftr-499	52	15	)	)	PUNCT
ftr-499	52	16	requires	require	VERB
ftr-499	52	17	that	that	SCONJ
ftr-499	52	18	income	income	NOUN
ftr-499	52	19	,	,	PUNCT
ftr-499	52	20	gain	gain	NOUN
ftr-499	52	21	,	,	PUNCT
ftr-499	52	22	loss	loss	NOUN
ftr-499	52	23	and	and	CCONJ
ftr-499	52	24	deduction	deduction	NOUN
ftr-499	52	25	with	with	ADP
ftr-499	52	26	respect	respect	NOUN
ftr-499	52	27	to	to	ADP
ftr-499	52	28	the	the	DET
ftr-499	52	29	contributed	contribute	VERB
ftr-499	52	30	property	property	NOUN
ftr-499	52	31	be	be	AUX
ftr-499	52	32	allocated	allocate	VERB
ftr-499	52	33	to	to	PART
ftr-499	52	34	take	take	VERB
ftr-499	52	35	that	that	DET
ftr-499	52	36	difference	difference	NOUN
ftr-499	52	37	into	into	ADP
ftr-499	52	38	account	account	NOUN
ftr-499	52	39	.	.	PUNCT
ftr-499	53	1	differences	difference	NOUN
ftr-499	53	2	in	in	ADP
ftr-499	53	3	the	the	DET
ftr-499	53	4	book	book	NOUN
ftr-499	53	5	and	and	CCONJ
ftr-499	53	6	tax	tax	NOUN
ftr-499	53	7	basis	basis	NOUN
ftr-499	53	8	of	of	ADP
ftr-499	53	9	assets	asset	NOUN
ftr-499	53	10	resulting	result	VERB
ftr-499	53	11	from	from	ADP
ftr-499	53	12	partnership	partnership	NOUN
ftr-499	53	13	revaluations	revaluation	NOUN
ftr-499	53	14	under	under	ADP
ftr-499	53	15	regulations	regulation	NOUN
ftr-499	53	16	section	section	NOUN
ftr-499	53	17	1.704	1.704	NUM
ftr-499	53	18	-	-	SYM
ftr-499	53	19	1(b)(2)(iv	1(b)(2)(iv	NUM
ftr-499	53	20	)	)	PUNCT
ftr-499	53	21	(	(	PUNCT
ftr-499	53	22	)	)	PUNCT
ftr-499	53	23	must	must	AUX
ftr-499	53	24	also	also	ADV
ftr-499	53	25	be	be	AUX
ftr-499	53	26	taken	take	VERB
ftr-499	53	27	into	into	ADP
ftr-499	53	28	account	account	NOUN
ftr-499	53	29	under	under	ADP
ftr-499	53	30	section	section	NOUN
ftr-499	53	31	704(c	704(c	PROPN
ftr-499	53	32	)	)	PUNCT
ftr-499	53	33	principles.8	principles.8	NOUN
ftr-499	53	34	generally	generally	ADV
ftr-499	53	35	,	,	PUNCT
ftr-499	53	36	and	and	CCONJ
ftr-499	53	37	subject	subject	ADJ
ftr-499	53	38	to	to	ADP
ftr-499	53	39	specific	specific	ADJ
ftr-499	53	40	rules	rule	NOUN
ftr-499	53	41	and	and	CCONJ
ftr-499	53	42	exceptions	exception	NOUN
ftr-499	53	43	,	,	PUNCT
ftr-499	53	44	book	book	NOUN
ftr-499	53	45	-	-	PUNCT
ftr-499	53	46	tax	tax	NOUN
ftr-499	53	47	differences	difference	NOUN
ftr-499	53	48	are	be	AUX
ftr-499	53	49	to	to	PART
ftr-499	53	50	be	be	AUX
ftr-499	53	51	taken	take	VERB
ftr-499	53	52	into	into	ADP
ftr-499	53	53	account	account	NOUN
ftr-499	53	54	on	on	ADP
ftr-499	53	55	an	an	DET
ftr-499	53	56	asset	asset	NOUN
ftr-499	53	57	by	by	ADP
ftr-499	53	58	asset	asset	NOUN
ftr-499	53	59	basis	basis	NOUN
ftr-499	53	60	by	by	ADP
ftr-499	53	61	allocating	allocate	VERB
ftr-499	53	62	to	to	ADP
ftr-499	53	63	partners	partner	NOUN
ftr-499	53	64	that	that	PRON
ftr-499	53	65	are	be	AUX
ftr-499	53	66	not	not	PART
ftr-499	53	67	responsible	responsible	ADJ
ftr-499	53	68	for	for	ADP
ftr-499	53	69	a	a	DET
ftr-499	53	70	book	book	NOUN
ftr-499	53	71	-	-	PUNCT
ftr-499	53	72	tax	tax	NOUN
ftr-499	53	73	difference	difference	NOUN
ftr-499	53	74	the	the	DET
ftr-499	53	75	tax	tax	NOUN
ftr-499	53	76	income	income	NOUN
ftr-499	53	77	,	,	PUNCT
ftr-499	53	78	gain	gain	NOUN
ftr-499	53	79	,	,	PUNCT
ftr-499	53	80	and	and	CCONJ
ftr-499	53	81	deduction	deduction	NOUN
ftr-499	53	82	that	that	SCONJ
ftr-499	53	83	the	the	DET
ftr-499	53	84	property	property	NOUN
ftr-499	53	85	would	would	AUX
ftr-499	53	86	have	have	AUX
ftr-499	53	87	generated	generate	VERB
ftr-499	53	88	had	have	AUX
ftr-499	53	89	there	there	PRON
ftr-499	53	90	been	be	AUX
ftr-499	53	91	no	no	DET
ftr-499	53	92	book	book	NOUN
ftr-499	53	93	-	-	PUNCT
ftr-499	53	94	tax	tax	NOUN
ftr-499	53	95	difference	difference	NOUN
ftr-499	53	96	and	and	CCONJ
ftr-499	53	97	allocating	allocate	VERB
ftr-499	53	98	any	any	DET
ftr-499	53	99	remaining	remain	VERB
ftr-499	53	100	attributes	attribute	NOUN
ftr-499	53	101	to	to	ADP
ftr-499	53	102	the	the	DET
ftr-499	53	103	partners	partner	NOUN
ftr-499	53	104	responsible	responsible	ADJ
ftr-499	53	105	for	for	ADP
ftr-499	53	106	the	the	DET
ftr-499	53	107	book	book	NOUN
ftr-499	53	108	-	-	PUNCT
ftr-499	53	109	tax	tax	NOUN
ftr-499	53	110	difference	difference	NOUN
ftr-499	53	111	.	.	PUNCT
ftr-499	54	1	9	9	NUM
ftr-499	54	2	b.	b.	NOUN
ftr-499	54	3	entity	entity	NOUN
ftr-499	54	4	and	and	CCONJ
ftr-499	54	5	aggregate	aggregate	ADJ
ftr-499	54	6	approach	approach	NOUN
ftr-499	54	7	as	as	SCONJ
ftr-499	54	8	used	use	VERB
ftr-499	54	9	in	in	ADP
ftr-499	54	10	the	the	DET
ftr-499	54	11	article	article	NOUN
ftr-499	54	12	the	the	DET
ftr-499	54	13	term	term	NOUN
ftr-499	54	14	"	"	PUNCT
ftr-499	54	15	entity	entity	NOUN
ftr-499	54	16	approach	approach	NOUN
ftr-499	54	17	"	"	PUNCT
ftr-499	54	18	refers	refer	VERB
ftr-499	54	19	to	to	ADP
ftr-499	54	20	the	the	DET
ftr-499	54	21	approach	approach	NOUN
ftr-499	54	22	that	that	PRON
ftr-499	54	23	treats	treat	VERB
ftr-499	54	24	a	a	DET
ftr-499	54	25	partnership	partnership	NOUN
ftr-499	54	26	as	as	ADP
ftr-499	54	27	a	a	DET
ftr-499	54	28	separate	separate	ADJ
ftr-499	54	29	entity	entity	NOUN
ftr-499	54	30	,	,	PUNCT
ftr-499	54	31	like	like	ADP
ftr-499	54	32	a	a	DET
ftr-499	54	33	corporation	corporation	NOUN
ftr-499	54	34	,	,	PUNCT
ftr-499	54	35	distinct	distinct	ADJ
ftr-499	54	36	from	from	ADP
ftr-499	54	37	either	either	CCONJ
ftr-499	54	38	the	the	DET
ftr-499	54	39	assets	asset	NOUN
ftr-499	54	40	it	it	PRON
ftr-499	54	41	owns	own	VERB
ftr-499	54	42	or	or	CCONJ
ftr-499	54	43	the	the	DET
ftr-499	54	44	partners	partner	NOUN
ftr-499	54	45	that	that	PRON
ftr-499	54	46	own	own	VERB
ftr-499	54	47	interests	interest	NOUN
ftr-499	54	48	in	in	ADP
ftr-499	54	49	it	it	PRON
ftr-499	54	50	.	.	PUNCT
ftr-499	55	1	under	under	ADP
ftr-499	55	2	the	the	DET
ftr-499	55	3	entity	entity	NOUN
ftr-499	55	4	approach	approach	NOUN
ftr-499	55	5	,	,	PUNCT
ftr-499	55	6	a	a	DET
ftr-499	55	7	person	person	NOUN
ftr-499	55	8	receiving	receive	VERB
ftr-499	55	9	a	a	DET
ftr-499	55	10	partnership	partnership	NOUN
ftr-499	55	11	interest	interest	NOUN
ftr-499	55	12	is	be	AUX
ftr-499	55	13	viewed	view	VERB
ftr-499	55	14	as	as	ADP
ftr-499	55	15	receiving	receive	VERB
ftr-499	55	16	an	an	DET
ftr-499	55	17	interest	interest	NOUN
ftr-499	55	18	in	in	ADP
ftr-499	55	19	that	that	DET
ftr-499	55	20	entity	entity	NOUN
ftr-499	55	21	and	and	CCONJ
ftr-499	55	22	not	not	PART
ftr-499	55	23	an	an	DET
ftr-499	55	24	interest	interest	NOUN
ftr-499	55	25	in	in	ADP
ftr-499	55	26	the	the	DET
ftr-499	55	27	entity	entity	NOUN
ftr-499	55	28	's	's	PART
ftr-499	55	29	underlying	underlie	VERB
ftr-499	55	30	assets	asset	NOUN
ftr-499	55	31	.	.	PUNCT
ftr-499	56	1	the	the	DET
ftr-499	56	2	term	term	NOUN
ftr-499	56	3	"	"	PUNCT
ftr-499	56	4	aggregate	aggregate	ADJ
ftr-499	56	5	approach	approach	NOUN
ftr-499	56	6	"	"	PUNCT
ftr-499	56	7	refers	refer	VERB
ftr-499	56	8	to	to	ADP
ftr-499	56	9	the	the	DET
ftr-499	56	10	approach	approach	NOUN
ftr-499	56	11	that	that	SCONJ
ftr-499	56	12	7	7	X
ftr-499	56	13	.	.	PUNCT
ftr-499	56	14	this	this	DET
ftr-499	56	15	description	description	NOUN
ftr-499	56	16	of	of	ADP
ftr-499	56	17	the	the	DET
ftr-499	56	18	capital	capital	NOUN
ftr-499	56	19	account	account	NOUN
ftr-499	56	20	system	system	NOUN
ftr-499	56	21	is	be	AUX
ftr-499	56	22	blatantly	blatantly	ADV
ftr-499	56	23	oversimplified	oversimplified	ADJ
ftr-499	56	24	and	and	CCONJ
ftr-499	56	25	no	no	DET
ftr-499	56	26	attempt	attempt	NOUN
ftr-499	56	27	will	will	AUX
ftr-499	56	28	be	be	AUX
ftr-499	56	29	made	make	VERB
ftr-499	56	30	to	to	PART
ftr-499	56	31	discuss	discuss	VERB
ftr-499	56	32	its	its	PRON
ftr-499	56	33	infinite	infinite	ADJ
ftr-499	56	34	complexities	complexity	NOUN
ftr-499	56	35	.	.	PUNCT
ftr-499	57	1	technically	technically	ADV
ftr-499	57	2	,	,	PUNCT
ftr-499	57	3	the	the	DET
ftr-499	57	4	code	code	NOUN
ftr-499	57	5	and	and	CCONJ
ftr-499	57	6	treasury	treasury	PROPN
ftr-499	57	7	regulations	regulation	NOUN
ftr-499	57	8	do	do	AUX
ftr-499	57	9	not	not	PART
ftr-499	57	10	require	require	VERB
ftr-499	57	11	the	the	DET
ftr-499	57	12	use	use	NOUN
ftr-499	57	13	of	of	ADP
ftr-499	57	14	capital	capital	NOUN
ftr-499	57	15	accounts	account	NOUN
ftr-499	57	16	at	at	ADV
ftr-499	57	17	all	all	ADV
ftr-499	57	18	.	.	PUNCT
ftr-499	58	1	the	the	DET
ftr-499	58	2	proper	proper	ADJ
ftr-499	58	3	use	use	NOUN
ftr-499	58	4	of	of	ADP
ftr-499	58	5	capital	capital	NOUN
ftr-499	58	6	accounts	account	NOUN
ftr-499	58	7	provides	provide	VERB
ftr-499	58	8	no	no	PRON
ftr-499	58	9	more	more	ADJ
ftr-499	58	10	than	than	ADP
ftr-499	58	11	a	a	DET
ftr-499	58	12	safe	safe	ADJ
ftr-499	58	13	harbor	harbor	NOUN
ftr-499	58	14	within	within	ADP
ftr-499	58	15	which	which	PRON
ftr-499	58	16	the	the	DET
ftr-499	58	17	internal	internal	ADJ
ftr-499	58	18	revenue	revenue	NOUN
ftr-499	58	19	service	service	NOUN
ftr-499	58	20	will	will	AUX
ftr-499	58	21	respect	respect	VERB
ftr-499	58	22	a	a	DET
ftr-499	58	23	partnership	partnership	NOUN
ftr-499	58	24	's	's	PART
ftr-499	58	25	allocation	allocation	NOUN
ftr-499	58	26	of	of	ADP
ftr-499	58	27	income	income	NOUN
ftr-499	58	28	and	and	CCONJ
ftr-499	58	29	loss	loss	NOUN
ftr-499	58	30	.	.	PUNCT
ftr-499	59	1	within	within	ADP
ftr-499	59	2	this	this	DET
ftr-499	59	3	permissive	permissive	ADJ
ftr-499	59	4	system	system	NOUN
ftr-499	59	5	,	,	PUNCT
ftr-499	59	6	the	the	DET
ftr-499	59	7	revaluation	revaluation	NOUN
ftr-499	59	8	of	of	ADP
ftr-499	59	9	capital	capital	NOUN
ftr-499	59	10	accounts	account	NOUN
ftr-499	59	11	to	to	PART
ftr-499	59	12	reflect	reflect	VERB
ftr-499	59	13	fair	fair	ADJ
ftr-499	59	14	market	market	NOUN
ftr-499	59	15	values	value	NOUN
ftr-499	59	16	on	on	ADP
ftr-499	59	17	a	a	DET
ftr-499	59	18	contribution	contribution	NOUN
ftr-499	59	19	of	of	ADP
ftr-499	59	20	property	property	NOUN
ftr-499	59	21	is	be	AUX
ftr-499	59	22	itself	itself	PRON
ftr-499	59	23	merely	merely	ADV
ftr-499	59	24	permissive	permissive	ADJ
ftr-499	59	25	.	.	PUNCT
ftr-499	60	1	despite	despite	SCONJ
ftr-499	60	2	the	the	DET
ftr-499	60	3	modest	modest	ADJ
ftr-499	60	4	legal	legal	ADJ
ftr-499	60	5	status	status	NOUN
ftr-499	60	6	of	of	ADP
ftr-499	60	7	capital	capital	NOUN
ftr-499	60	8	account	account	NOUN
ftr-499	60	9	analysis	analysis	NOUN
ftr-499	60	10	,	,	PUNCT
ftr-499	60	11	capital	capital	NOUN
ftr-499	60	12	accounts	account	NOUN
ftr-499	60	13	are	be	AUX
ftr-499	60	14	often	often	ADV
ftr-499	60	15	used	use	VERB
ftr-499	60	16	as	as	ADP
ftr-499	60	17	an	an	DET
ftr-499	60	18	overarching	overarching	ADJ
ftr-499	60	19	method	method	NOUN
ftr-499	60	20	of	of	ADP
ftr-499	60	21	determining	determine	VERB
ftr-499	60	22	partnership	partnership	NOUN
ftr-499	60	23	tax	tax	NOUN
ftr-499	60	24	consequences	consequence	NOUN
ftr-499	60	25	.	.	PUNCT
ftr-499	61	1	for	for	ADP
ftr-499	61	2	example	example	NOUN
ftr-499	61	3	,	,	PUNCT
ftr-499	61	4	mckee	mckee	PROPN
ftr-499	61	5	uses	use	VERB
ftr-499	61	6	a	a	DET
ftr-499	61	7	capital	capital	NOUN
ftr-499	61	8	account	account	NOUN
ftr-499	61	9	analysis	analysis	NOUN
ftr-499	61	10	to	to	PART
ftr-499	61	11	distinguish	distinguish	VERB
ftr-499	61	12	between	between	ADP
ftr-499	61	13	distributions	distribution	NOUN
ftr-499	61	14	and	and	CCONJ
ftr-499	61	15	§	§	PROPN
ftr-499	61	16	707(c	707(c	PROPN
ftr-499	61	17	)	)	PUNCT
ftr-499	61	18	guaranteed	guarantee	VERB
ftr-499	61	19	payments	payment	NOUN
ftr-499	61	20	,	,	PUNCT
ftr-499	61	21	mckee	mckee	PROPN
ftr-499	61	22	et	et	PROPN
ftr-499	61	23	al	al	PROPN
ftr-499	61	24	.	.	PROPN
ftr-499	61	25	,	,	PUNCT
ftr-499	61	26	supra	supra	PROPN
ftr-499	61	27	note	note	PROPN
ftr-499	61	28	4	4	NUM
ftr-499	61	29	,	,	PUNCT
ftr-499	61	30	13.03[l][b	13.03[l][b	PROPN
ftr-499	61	31	]	]	PUNCT
ftr-499	61	32	,	,	PUNCT
ftr-499	61	33	and	and	CCONJ
ftr-499	61	34	prop	prop	NOUN
ftr-499	61	35	.	.	PUNCT
ftr-499	62	1	regs	regs	PROPN
ftr-499	62	2	.	.	PUNCT
ftr-499	63	1	§	§	PROPN
ftr-499	63	2	1.704	1.704	NUM
ftr-499	63	3	-	-	SYM
ftr-499	63	4	3(a)(2	3(a)(2	NUM
ftr-499	63	5	)	)	PUNCT
ftr-499	63	6	provides	provide	VERB
ftr-499	63	7	that	that	SCONJ
ftr-499	63	8	a	a	DET
ftr-499	63	9	partnership	partnership	NOUN
ftr-499	63	10	that	that	PRON
ftr-499	63	11	does	do	AUX
ftr-499	63	12	not	not	PART
ftr-499	63	13	maintain	maintain	VERB
ftr-499	63	14	capital	capital	NOUN
ftr-499	63	15	accounts	account	NOUN
ftr-499	63	16	under	under	ADP
ftr-499	63	17	regs	reg	NOUN
ftr-499	63	18	.	.	PUNCT
ftr-499	64	1	§	§	PROPN
ftr-499	64	2	1.704	1.704	NUM
ftr-499	64	3	-	-	SYM
ftr-499	64	4	1(b)(2)(iv	1(b)(2)(iv	NUM
ftr-499	64	5	)	)	PUNCT
ftr-499	64	6	must	must	AUX
ftr-499	64	7	maintain	maintain	VERB
ftr-499	64	8	similar	similar	ADJ
ftr-499	64	9	accounts	account	NOUN
ftr-499	64	10	to	to	PART
ftr-499	64	11	comply	comply	VERB
ftr-499	64	12	with	with	ADP
ftr-499	64	13	§	§	PROPN
ftr-499	64	14	704(c	704(c	PROPN
ftr-499	64	15	)	)	PUNCT
ftr-499	64	16	.	.	PUNCT
ftr-499	65	1	this	this	DET
ftr-499	65	2	article	article	NOUN
ftr-499	65	3	follows	follow	VERB
ftr-499	65	4	that	that	SCONJ
ftr-499	65	5	analytic	analytic	ADJ
ftr-499	65	6	tradition	tradition	NOUN
ftr-499	65	7	.	.	PUNCT
ftr-499	66	1	8	8	X
ftr-499	66	2	.	.	PUNCT
ftr-499	66	3	regs	reg	NOUN
ftr-499	66	4	.	.	PUNCT
ftr-499	67	1	§	§	PROPN
ftr-499	67	2	1.704	1.704	NUM
ftr-499	67	3	-	-	NUM
ftr-499	67	4	1(b)(2)(iv)(])(4	1(b)(2)(iv)(])(4	NUM
ftr-499	67	5	)	)	PUNCT
ftr-499	67	6	.	.	PUNCT
ftr-499	68	1	9	9	X
ftr-499	68	2	.	.	X
ftr-499	69	1	this	this	DET
ftr-499	69	2	article	article	NOUN
ftr-499	69	3	will	will	AUX
ftr-499	69	4	generally	generally	ADV
ftr-499	69	5	apply	apply	VERB
ftr-499	69	6	the	the	DET
ftr-499	69	7	classical	classical	ADJ
ftr-499	69	8	method	method	NOUN
ftr-499	69	9	of	of	ADP
ftr-499	69	10	reconciling	reconcile	VERB
ftr-499	69	11	book	book	NOUN
ftr-499	69	12	-	-	PUNCT
ftr-499	69	13	tax	tax	NOUN
ftr-499	69	14	differences	difference	NOUN
ftr-499	69	15	described	describe	VERB
ftr-499	69	16	in	in	ADP
ftr-499	69	17	prop	prop	PROPN
ftr-499	69	18	.	.	PUNCT
ftr-499	70	1	regs	regs	PROPN
ftr-499	70	2	.	.	PUNCT
ftr-499	71	1	§	§	PROPN
ftr-499	71	2	1.704	1.704	NUM
ftr-499	71	3	-	-	NUM
ftr-499	71	4	3(b	3(b	NUM
ftr-499	71	5	)	)	PUNCT
ftr-499	71	6	.	.	PUNCT
ftr-499	72	1	the	the	DET
ftr-499	72	2	other	other	ADJ
ftr-499	72	3	methods	method	NOUN
ftr-499	72	4	described	describe	VERB
ftr-499	72	5	in	in	ADP
ftr-499	72	6	the	the	DET
ftr-499	72	7	proposed	propose	VERB
ftr-499	72	8	regulations	regulation	NOUN
ftr-499	72	9	attempt	attempt	VERB
ftr-499	72	10	to	to	PART
ftr-499	72	11	mitigate	mitigate	VERB
ftr-499	72	12	the	the	DET
ftr-499	72	13	effect	effect	NOUN
ftr-499	72	14	of	of	ADP
ftr-499	72	15	the	the	DET
ftr-499	72	16	ceiling	ceiling	NOUN
ftr-499	72	17	rule	rule	NOUN
ftr-499	72	18	,	,	PUNCT
ftr-499	72	19	the	the	DET
ftr-499	72	20	rule	rule	NOUN
ftr-499	72	21	that	that	PRON
ftr-499	72	22	permits	permit	VERB
ftr-499	72	23	a	a	DET
ftr-499	72	24	partnership	partnership	NOUN
ftr-499	72	25	,	,	PUNCT
ftr-499	72	26	in	in	ADP
ftr-499	72	27	taking	take	VERB
ftr-499	72	28	into	into	ADP
ftr-499	72	29	account	account	NOUN
ftr-499	72	30	book	book	NOUN
ftr-499	72	31	-	-	PUNCT
ftr-499	72	32	tax	tax	NOUN
ftr-499	72	33	differences	difference	NOUN
ftr-499	72	34	,	,	PUNCT
ftr-499	72	35	to	to	PART
ftr-499	72	36	use	use	VERB
ftr-499	72	37	only	only	ADV
ftr-499	72	38	an	an	DET
ftr-499	72	39	asset	asset	NOUN
ftr-499	72	40	's	's	PART
ftr-499	72	41	actual	actual	ADJ
ftr-499	72	42	tax	tax	NOUN
ftr-499	72	43	attributes	attribute	NOUN
ftr-499	72	44	.	.	PUNCT
ftr-499	73	1	for	for	ADP
ftr-499	73	2	example	example	NOUN
ftr-499	73	3	,	,	PUNCT
ftr-499	73	4	under	under	ADP
ftr-499	73	5	the	the	DET
ftr-499	73	6	ceiling	ceiling	NOUN
ftr-499	73	7	rule	rule	NOUN
ftr-499	73	8	,	,	PUNCT
ftr-499	73	9	the	the	DET
ftr-499	73	10	depreciation	depreciation	NOUN
ftr-499	73	11	allocable	allocable	ADJ
ftr-499	73	12	to	to	ADP
ftr-499	73	13	any	any	DET
ftr-499	73	14	partner	partner	NOUN
ftr-499	73	15	with	with	ADP
ftr-499	73	16	respect	respect	NOUN
ftr-499	73	17	to	to	ADP
ftr-499	73	18	an	an	DET
ftr-499	73	19	asset	asset	NOUN
ftr-499	73	20	can	can	AUX
ftr-499	73	21	not	not	PART
ftr-499	73	22	exceed	exceed	VERB
ftr-499	73	23	the	the	DET
ftr-499	73	24	total	total	ADJ
ftr-499	73	25	depreciation	depreciation	NOUN
ftr-499	73	26	attributable	attributable	ADJ
ftr-499	73	27	to	to	ADP
ftr-499	73	28	the	the	DET
ftr-499	73	29	asset	asset	NOUN
ftr-499	73	30	.	.	PUNCT
ftr-499	74	1	by	by	ADP
ftr-499	74	2	a	a	DET
ftr-499	74	3	careful	careful	ADJ
ftr-499	74	4	choice	choice	NOUN
ftr-499	74	5	of	of	ADP
ftr-499	74	6	examples	example	NOUN
ftr-499	74	7	,	,	PUNCT
ftr-499	74	8	the	the	DET
ftr-499	74	9	article	article	NOUN
ftr-499	74	10	avoids	avoid	VERB
ftr-499	74	11	considering	consider	VERB
ftr-499	74	12	the	the	DET
ftr-499	74	13	ceiling	ceiling	NOUN
ftr-499	74	14	rule	rule	NOUN
ftr-499	74	15	.	.	PUNCT
ftr-499	75	1	[	[	X
ftr-499	75	2	vol	vol	NOUN
ftr-499	75	3	1:9	1:9	NUM
ftr-499	75	4	partnership	partnership	NOUN
ftr-499	75	5	securities	security	NOUN
ftr-499	75	6	treats	treat	VERB
ftr-499	75	7	a	a	DET
ftr-499	75	8	partnership	partnership	NOUN
ftr-499	75	9	as	as	ADP
ftr-499	75	10	a	a	DET
ftr-499	75	11	collection	collection	NOUN
ftr-499	75	12	of	of	ADP
ftr-499	75	13	assets	asset	NOUN
ftr-499	75	14	and	and	CCONJ
ftr-499	75	15	the	the	DET
ftr-499	75	16	acquisition	acquisition	NOUN
ftr-499	75	17	of	of	ADP
ftr-499	75	18	a	a	DET
ftr-499	75	19	partnership	partnership	NOUN
ftr-499	75	20	interest	interest	NOUN
ftr-499	75	21	as	as	ADP
ftr-499	75	22	the	the	DET
ftr-499	75	23	acquisition	acquisition	NOUN
ftr-499	75	24	of	of	ADP
ftr-499	75	25	an	an	DET
ftr-499	75	26	interest	interest	NOUN
ftr-499	75	27	in	in	ADP
ftr-499	75	28	those	those	DET
ftr-499	75	29	assets	asset	NOUN
ftr-499	75	30	.	.	PUNCT
ftr-499	76	1	the	the	DET
ftr-499	76	2	article	article	NOUN
ftr-499	76	3	's	's	PART
ftr-499	76	4	use	use	NOUN
ftr-499	76	5	of	of	ADP
ftr-499	76	6	the	the	DET
ftr-499	76	7	"	"	PUNCT
ftr-499	76	8	aggregate	aggregate	ADJ
ftr-499	76	9	approach	approach	NOUN
ftr-499	76	10	"	"	PUNCT
ftr-499	76	11	is	be	AUX
ftr-499	76	12	a	a	DET
ftr-499	76	13	simplification	simplification	NOUN
ftr-499	76	14	of	of	ADP
ftr-499	76	15	the	the	DET
ftr-499	76	16	general	general	ADJ
ftr-499	76	17	use	use	NOUN
ftr-499	76	18	of	of	ADP
ftr-499	76	19	the	the	DET
ftr-499	76	20	term	term	NOUN
ftr-499	76	21	to	to	PART
ftr-499	76	22	treat	treat	VERB
ftr-499	76	23	a	a	DET
ftr-499	76	24	partnership	partnership	NOUN
ftr-499	76	25	as	as	ADP
ftr-499	76	26	a	a	DET
ftr-499	76	27	number	number	NOUN
ftr-499	76	28	of	of	ADP
ftr-499	76	29	persons	person	NOUN
ftr-499	76	30	(	(	PUNCT
ftr-499	76	31	partners	partner	NOUN
ftr-499	76	32	)	)	PUNCT
ftr-499	76	33	that	that	PRON
ftr-499	76	34	own	own	VERB
ftr-499	76	35	indirect	indirect	ADJ
ftr-499	76	36	interests	interest	NOUN
ftr-499	76	37	in	in	ADP
ftr-499	76	38	the	the	DET
ftr-499	76	39	partnership	partnership	NOUN
ftr-499	76	40	assets	asset	NOUN
ftr-499	76	41	.	.	PUNCT
ftr-499	77	1	'0	'0	X
ftr-499	77	2	under	under	ADP
ftr-499	77	3	the	the	DET
ftr-499	77	4	full	full	ADV
ftr-499	77	5	-	-	PUNCT
ftr-499	77	6	fledged	fledged	ADJ
ftr-499	77	7	aggregate	aggregate	ADJ
ftr-499	77	8	approach	approach	NOUN
ftr-499	77	9	,	,	PUNCT
ftr-499	77	10	a	a	DET
ftr-499	77	11	new	new	ADJ
ftr-499	77	12	partner	partner	NOUN
ftr-499	77	13	's	's	PART
ftr-499	77	14	receipt	receipt	NOUN
ftr-499	77	15	of	of	ADP
ftr-499	77	16	a	a	DET
ftr-499	77	17	partnership	partnership	NOUN
ftr-499	77	18	interest	interest	NOUN
ftr-499	77	19	is	be	AUX
ftr-499	77	20	viewed	view	VERB
ftr-499	77	21	in	in	ADP
ftr-499	77	22	two	two	NUM
ftr-499	77	23	steps	step	NOUN
ftr-499	77	24	:	:	PUNCT
ftr-499	77	25	first	first	ADV
ftr-499	77	26	,	,	PUNCT
ftr-499	77	27	the	the	DET
ftr-499	77	28	new	new	ADJ
ftr-499	77	29	partner	partner	NOUN
ftr-499	77	30	is	be	AUX
ftr-499	77	31	deemed	deem	VERB
ftr-499	77	32	to	to	PART
ftr-499	77	33	acquire	acquire	VERB
ftr-499	77	34	a	a	DET
ftr-499	77	35	portion	portion	NOUN
ftr-499	77	36	of	of	ADP
ftr-499	77	37	each	each	DET
ftr-499	77	38	continuing	continue	VERB
ftr-499	77	39	partner	partner	NOUN
ftr-499	77	40	's	's	PART
ftr-499	77	41	undivided	undivided	ADJ
ftr-499	77	42	interest	interest	NOUN
ftr-499	77	43	in	in	ADP
ftr-499	77	44	partnership	partnership	NOUN
ftr-499	77	45	assets	asset	NOUN
ftr-499	77	46	in	in	ADP
ftr-499	77	47	exchange	exchange	NOUN
ftr-499	77	48	for	for	ADP
ftr-499	77	49	a	a	DET
ftr-499	77	50	portion	portion	NOUN
ftr-499	77	51	of	of	ADP
ftr-499	77	52	the	the	DET
ftr-499	77	53	consideration	consideration	NOUN
ftr-499	77	54	provided	provide	VERB
ftr-499	77	55	by	by	ADP
ftr-499	77	56	the	the	DET
ftr-499	77	57	new	new	ADJ
ftr-499	77	58	partner	partner	NOUN
ftr-499	77	59	;	;	PUNCT
ftr-499	77	60	second	second	X
ftr-499	77	61	,	,	PUNCT
ftr-499	77	62	the	the	DET
ftr-499	77	63	new	new	ADJ
ftr-499	77	64	partner	partner	NOUN
ftr-499	77	65	is	be	AUX
ftr-499	77	66	deemed	deem	VERB
ftr-499	77	67	to	to	PART
ftr-499	77	68	contribute	contribute	VERB
ftr-499	77	69	its	its	PRON
ftr-499	77	70	newly	newly	ADV
ftr-499	77	71	acquired	acquire	VERB
ftr-499	77	72	interest	interest	NOUN
ftr-499	77	73	in	in	ADP
ftr-499	77	74	the	the	DET
ftr-499	77	75	partnership	partnership	NOUN
ftr-499	77	76	assets	asset	NOUN
ftr-499	77	77	and	and	CCONJ
ftr-499	77	78	the	the	DET
ftr-499	77	79	continuing	continue	VERB
ftr-499	77	80	partners	partner	NOUN
ftr-499	77	81	are	be	AUX
ftr-499	77	82	deemed	deem	VERB
ftr-499	77	83	to	to	PART
ftr-499	77	84	contribute	contribute	VERB
ftr-499	77	85	the	the	DET
ftr-499	77	86	consideration	consideration	NOUN
ftr-499	77	87	they	they	PRON
ftr-499	77	88	received	receive	VERB
ftr-499	77	89	from	from	ADP
ftr-499	77	90	the	the	DET
ftr-499	77	91	new	new	ADJ
ftr-499	77	92	partner	partner	NOUN
ftr-499	77	93	to	to	ADP
ftr-499	77	94	the	the	DET
ftr-499	77	95	partnership	partnership	NOUN
ftr-499	77	96	.	.	PUNCT
ftr-499	78	1	the	the	DET
ftr-499	78	2	article	article	NOUN
ftr-499	78	3	avoids	avoid	VERB
ftr-499	78	4	this	this	DET
ftr-499	78	5	double	double	ADJ
ftr-499	78	6	deemed	deem	VERB
ftr-499	78	7	contribution	contribution	NOUN
ftr-499	78	8	to	to	ADP
ftr-499	78	9	the	the	DET
ftr-499	78	10	partnership	partnership	NOUN
ftr-499	78	11	by	by	ADP
ftr-499	78	12	treating	treat	VERB
ftr-499	78	13	the	the	DET
ftr-499	78	14	new	new	ADJ
ftr-499	78	15	partner	partner	NOUN
ftr-499	78	16	's	's	PART
ftr-499	78	17	receipt	receipt	NOUN
ftr-499	78	18	of	of	ADP
ftr-499	78	19	a	a	DET
ftr-499	78	20	partnership	partnership	NOUN
ftr-499	78	21	interest	interest	NOUN
ftr-499	78	22	as	as	ADP
ftr-499	78	23	a	a	DET
ftr-499	78	24	taxable	taxable	ADJ
ftr-499	78	25	acquisition	acquisition	NOUN
ftr-499	78	26	of	of	ADP
ftr-499	78	27	an	an	DET
ftr-499	78	28	undivided	undivided	ADJ
ftr-499	78	29	interest	interest	NOUN
ftr-499	78	30	in	in	ADP
ftr-499	78	31	the	the	DET
ftr-499	78	32	partnership	partnership	NOUN
ftr-499	78	33	assets	asset	NOUN
ftr-499	78	34	from	from	ADP
ftr-499	78	35	the	the	DET
ftr-499	78	36	partnership	partnership	NOUN
ftr-499	78	37	followed	follow	VERB
ftr-499	78	38	by	by	ADP
ftr-499	78	39	the	the	DET
ftr-499	78	40	new	new	ADJ
ftr-499	78	41	partner	partner	NOUN
ftr-499	78	42	's	's	PART
ftr-499	78	43	contribution	contribution	NOUN
ftr-499	78	44	of	of	ADP
ftr-499	78	45	those	those	DET
ftr-499	78	46	assets	asset	NOUN
ftr-499	78	47	to	to	ADP
ftr-499	78	48	the	the	DET
ftr-499	78	49	partnership	partnership	NOUN
ftr-499	78	50	.	.	PUNCT
ftr-499	79	1	the	the	DET
ftr-499	79	2	partnership	partnership	NOUN
ftr-499	79	3	is	be	AUX
ftr-499	79	4	viewed	view	VERB
ftr-499	79	5	as	as	ADP
ftr-499	79	6	allocating	allocate	VERB
ftr-499	79	7	any	any	DET
ftr-499	79	8	income	income	NOUN
ftr-499	79	9	it	it	PRON
ftr-499	79	10	realizes	realize	VERB
ftr-499	79	11	on	on	ADP
ftr-499	79	12	the	the	DET
ftr-499	79	13	deemed	deem	VERB
ftr-499	79	14	sale	sale	NOUN
ftr-499	79	15	to	to	ADP
ftr-499	79	16	the	the	DET
ftr-499	79	17	continuing	continue	VERB
ftr-499	79	18	partners	partner	NOUN
ftr-499	79	19	.	.	PUNCT
ftr-499	80	1	the	the	DET
ftr-499	80	2	results	result	NOUN
ftr-499	80	3	of	of	ADP
ftr-499	80	4	the	the	DET
ftr-499	80	5	article	article	NOUN
ftr-499	80	6	's	's	PART
ftr-499	80	7	approach	approach	NOUN
ftr-499	80	8	are	be	AUX
ftr-499	80	9	substantially	substantially	ADV
ftr-499	80	10	similar	similar	ADJ
ftr-499	80	11	to	to	ADP
ftr-499	80	12	the	the	DET
ftr-499	80	13	results	result	NOUN
ftr-499	80	14	of	of	ADP
ftr-499	80	15	the	the	DET
ftr-499	80	16	full	full	ADV
ftr-499	80	17	-	-	PUNCT
ftr-499	80	18	fledged	fledged	ADJ
ftr-499	80	19	aggregate	aggregate	ADJ
ftr-499	80	20	approach	approach	NOUN
ftr-499	80	21	.	.	PUNCT
ftr-499	81	1	for	for	ADP
ftr-499	81	2	example	example	NOUN
ftr-499	81	3	,	,	PUNCT
ftr-499	81	4	the	the	DET
ftr-499	81	5	gain	gain	NOUN
ftr-499	81	6	recognized	recognize	VERB
ftr-499	81	7	by	by	ADP
ftr-499	81	8	the	the	DET
ftr-499	81	9	continuing	continue	VERB
ftr-499	81	10	partners	partner	NOUN
ftr-499	81	11	is	be	AUX
ftr-499	81	12	the	the	DET
ftr-499	81	13	same	same	ADJ
ftr-499	81	14	.	.	PUNCT
ftr-499	82	1	similarities	similarity	NOUN
ftr-499	82	2	and	and	CCONJ
ftr-499	82	3	differences	difference	NOUN
ftr-499	82	4	in	in	ADP
ftr-499	82	5	the	the	DET
ftr-499	82	6	effects	effect	NOUN
ftr-499	82	7	of	of	ADP
ftr-499	82	8	the	the	DET
ftr-499	82	9	two	two	NUM
ftr-499	82	10	versions	version	NOUN
ftr-499	82	11	of	of	ADP
ftr-499	82	12	the	the	DET
ftr-499	82	13	aggregate	aggregate	ADJ
ftr-499	82	14	approach	approach	NOUN
ftr-499	82	15	are	be	AUX
ftr-499	82	16	discussed	discuss	VERB
ftr-499	82	17	in	in	ADP
ftr-499	82	18	footnotes	footnote	NOUN
ftr-499	82	19	.	.	PUNCT
ftr-499	82	20	"	"	PUNCT
ftr-499	83	1	c.	c.	PROPN
ftr-499	83	2	standard	standard	PROPN
ftr-499	83	3	fact	fact	NOUN
ftr-499	83	4	patterz	patterz	NOUN
ftr-499	83	5	in	in	ADP
ftr-499	83	6	the	the	DET
ftr-499	83	7	examples	example	NOUN
ftr-499	83	8	that	that	PRON
ftr-499	83	9	follow	follow	VERB
ftr-499	83	10	,	,	PUNCT
ftr-499	83	11	unless	unless	SCONJ
ftr-499	83	12	otherwise	otherwise	ADV
ftr-499	83	13	specified	specify	VERB
ftr-499	83	14	,	,	PUNCT
ftr-499	83	15	a	a	DET
ftr-499	83	16	and	and	CCONJ
ftr-499	83	17	b	b	NOUN
ftr-499	83	18	are	be	AUX
ftr-499	83	19	partners	partner	NOUN
ftr-499	83	20	in	in	ADP
ftr-499	83	21	partnership	partnership	NOUN
ftr-499	83	22	p.	p.	PROPN
ftr-499	83	23	each	each	PRON
ftr-499	83	24	has	have	AUX
ftr-499	83	25	invested	invest	VERB
ftr-499	83	26	100	100	NUM
ftr-499	83	27	in	in	ADP
ftr-499	83	28	return	return	NOUN
ftr-499	83	29	for	for	ADP
ftr-499	83	30	a	a	DET
ftr-499	83	31	50	50	NUM
ftr-499	83	32	%	%	NOUN
ftr-499	83	33	partnership	partnership	NOUN
ftr-499	83	34	interest	interest	NOUN
ftr-499	83	35	,	,	PUNCT
ftr-499	83	36	and	and	CCONJ
ftr-499	83	37	the	the	DET
ftr-499	83	38	partnership	partnership	NOUN
ftr-499	83	39	has	have	AUX
ftr-499	83	40	used	use	VERB
ftr-499	83	41	the	the	DET
ftr-499	83	42	200	200	NUM
ftr-499	83	43	to	to	PART
ftr-499	83	44	purchase	purchase	VERB
ftr-499	83	45	an	an	DET
ftr-499	83	46	asset	asset	NOUN
ftr-499	83	47	(	(	PUNCT
ftr-499	83	48	the	the	DET
ftr-499	83	49	"	"	PUNCT
ftr-499	83	50	asset	asset	NOUN
ftr-499	83	51	"	"	PUNCT
ftr-499	83	52	)	)	PUNCT
ftr-499	83	53	.	.	PUNCT
ftr-499	84	1	c	c	PROPN
ftr-499	84	2	wishes	wish	VERB
ftr-499	84	3	to	to	PART
ftr-499	84	4	join	join	VERB
ftr-499	84	5	p.	p.	NOUN
ftr-499	84	6	at	at	ADP
ftr-499	84	7	times	time	NOUN
ftr-499	84	8	,	,	PUNCT
ftr-499	84	9	c	c	PROPN
ftr-499	84	10	will	will	AUX
ftr-499	84	11	join	join	VERB
ftr-499	84	12	immediately	immediately	ADV
ftr-499	84	13	,	,	PUNCT
ftr-499	84	14	prior	prior	ADV
ftr-499	84	15	to	to	ADP
ftr-499	84	16	any	any	DET
ftr-499	84	17	property	property	NOUN
ftr-499	84	18	appreciation	appreciation	NOUN
ftr-499	84	19	.	.	PUNCT
ftr-499	85	1	at	at	ADP
ftr-499	85	2	other	other	ADJ
ftr-499	85	3	times	time	NOUN
ftr-499	85	4	,	,	PUNCT
ftr-499	85	5	c	c	PROPN
ftr-499	85	6	will	will	AUX
ftr-499	85	7	do	do	VERB
ftr-499	85	8	so	so	ADV
ftr-499	85	9	after	after	SCONJ
ftr-499	85	10	the	the	DET
ftr-499	85	11	asset	asset	NOUN
ftr-499	85	12	has	have	AUX
ftr-499	85	13	appreciated	appreciate	VERB
ftr-499	85	14	to	to	ADP
ftr-499	85	15	400	400	NUM
ftr-499	85	16	.	.	PUNCT
ftr-499	86	1	generally	generally	ADV
ftr-499	86	2	,	,	PUNCT
ftr-499	86	3	there	there	PRON
ftr-499	86	4	will	will	AUX
ftr-499	86	5	have	have	AUX
ftr-499	86	6	been	be	AUX
ftr-499	86	7	no	no	DET
ftr-499	86	8	income	income	NOUN
ftr-499	86	9	,	,	PUNCT
ftr-499	86	10	loss	loss	NOUN
ftr-499	86	11	,	,	PUNCT
ftr-499	86	12	depreciation	depreciation	NOUN
ftr-499	86	13	or	or	CCONJ
ftr-499	86	14	other	other	ADJ
ftr-499	86	15	tax	tax	NOUN
ftr-499	86	16	consequences	consequence	NOUN
ftr-499	86	17	during	during	ADP
ftr-499	86	18	the	the	DET
ftr-499	86	19	period	period	NOUN
ftr-499	86	20	the	the	DET
ftr-499	86	21	asset	asset	NOUN
ftr-499	86	22	appreciates	appreciate	VERB
ftr-499	86	23	.	.	PUNCT
ftr-499	87	1	after	after	ADP
ftr-499	87	2	c	c	PROPN
ftr-499	87	3	's	's	PART
ftr-499	87	4	admission	admission	NOUN
ftr-499	87	5	,	,	PUNCT
ftr-499	87	6	the	the	DET
ftr-499	87	7	asset	asset	NOUN
ftr-499	87	8	will	will	AUX
ftr-499	87	9	be	be	AUX
ftr-499	87	10	placed	place	VERB
ftr-499	87	11	in	in	ADP
ftr-499	87	12	service	service	NOUN
ftr-499	87	13	and	and	CCONJ
ftr-499	87	14	will	will	AUX
ftr-499	87	15	be	be	AUX
ftr-499	87	16	depreciable	depreciable	ADJ
ftr-499	87	17	over	over	ADP
ftr-499	87	18	ten	ten	NUM
ftr-499	87	19	years	year	NOUN
ftr-499	87	20	.	.	PUNCT
ftr-499	88	1	10	10	NUM
ftr-499	88	2	.	.	X
ftr-499	89	1	for	for	ADP
ftr-499	89	2	a	a	DET
ftr-499	89	3	discussion	discussion	NOUN
ftr-499	89	4	of	of	ADP
ftr-499	89	5	the	the	DET
ftr-499	89	6	entity	entity	NOUN
ftr-499	89	7	and	and	CCONJ
ftr-499	89	8	aggregate	aggregate	ADJ
ftr-499	89	9	approaches	approach	NOUN
ftr-499	89	10	to	to	ADP
ftr-499	89	11	partnerships	partnership	NOUN
ftr-499	89	12	,	,	PUNCT
ftr-499	89	13	see	see	VERB
ftr-499	89	14	mckee	mckee	PROPN
ftr-499	89	15	et	et	PROPN
ftr-499	89	16	al	al	PROPN
ftr-499	89	17	.	.	PROPN
ftr-499	89	18	,	,	PUNCT
ftr-499	89	19	supra	supra	PROPN
ftr-499	89	20	note	note	PROPN
ftr-499	89	21	4	4	NUM
ftr-499	89	22	,	,	PUNCT
ftr-499	89	23	1.02	1.02	NUM
ftr-499	89	24	;	;	PUNCT
ftr-499	89	25	willis	willis	PROPN
ftr-499	89	26	et	et	PROPN
ftr-499	89	27	al	al	PROPN
ftr-499	89	28	.	.	PROPN
ftr-499	89	29	,	,	PUNCT
ftr-499	89	30	supra	supra	PROPN
ftr-499	89	31	note	note	NOUN
ftr-499	89	32	4	4	NUM
ftr-499	89	33	.	.	PUNCT
ftr-499	90	1	§	§	PROPN
ftr-499	90	2	4	4	NUM
ftr-499	90	3	.	.	NOUN
ftr-499	90	4	11	11	NUM
ftr-499	90	5	.	.	PUNCT
ftr-499	91	1	the	the	DET
ftr-499	91	2	article	article	NOUN
ftr-499	91	3	does	do	AUX
ftr-499	91	4	not	not	PART
ftr-499	91	5	discuss	discuss	VERB
ftr-499	91	6	the	the	DET
ftr-499	91	7	cases	case	NOUN
ftr-499	91	8	under	under	ADP
ftr-499	91	9	the	the	DET
ftr-499	91	10	1939	1939	NUM
ftr-499	91	11	code	code	NOUN
ftr-499	91	12	,	,	PUNCT
ftr-499	91	13	which	which	PRON
ftr-499	91	14	held	hold	VERB
ftr-499	91	15	that	that	SCONJ
ftr-499	91	16	,	,	PUNCT
ftr-499	91	17	under	under	ADP
ftr-499	91	18	an	an	DET
ftr-499	91	19	aggregate	aggregate	ADJ
ftr-499	91	20	theory	theory	NOUN
ftr-499	91	21	of	of	ADP
ftr-499	91	22	partnerships	partnership	NOUN
ftr-499	91	23	,	,	PUNCT
ftr-499	91	24	a	a	DET
ftr-499	91	25	partner	partner	NOUN
ftr-499	91	26	could	could	AUX
ftr-499	91	27	not	not	PART
ftr-499	91	28	realize	realize	VERB
ftr-499	91	29	services	service	NOUN
ftr-499	91	30	income	income	NOUN
ftr-499	91	31	from	from	ADP
ftr-499	91	32	a	a	DET
ftr-499	91	33	partnership	partnership	NOUN
ftr-499	91	34	to	to	ADP
ftr-499	91	35	the	the	DET
ftr-499	91	36	extent	extent	NOUN
ftr-499	91	37	the	the	DET
ftr-499	91	38	partner	partner	NOUN
ftr-499	91	39	was	be	AUX
ftr-499	91	40	deemed	deem	VERB
ftr-499	91	41	to	to	PART
ftr-499	91	42	be	be	AUX
ftr-499	91	43	paying	pay	VERB
ftr-499	91	44	himself	himself	PRON
ftr-499	91	45	.	.	PUNCT
ftr-499	92	1	see	see	VERB
ftr-499	92	2	,	,	PUNCT
ftr-499	92	3	e.g	e.g	PROPN
ftr-499	92	4	..	..	PROPN
ftr-499	92	5	commissioner	commissioner	NOUN
ftr-499	92	6	v.	v.	PROPN
ftr-499	92	7	moran	moran	PROPN
ftr-499	92	8	,	,	PUNCT
ftr-499	92	9	236	236	NUM
ftr-499	92	10	f.2d	f.2d	SYM
ftr-499	92	11	598	598	NUM
ftr-499	92	12	(	(	PUNCT
ftr-499	92	13	8th	8th	ADJ
ftr-499	92	14	cir	cir	NOUN
ftr-499	92	15	.	.	PROPN
ftr-499	92	16	1956	1956	NUM
ftr-499	92	17	)	)	PUNCT
ftr-499	92	18	.	.	PUNCT
ftr-499	93	1	19931	19931	NUM
ftr-499	93	2	florida	florida	PROPN
ftr-499	93	3	tax	tax	PROPN
ftr-499	93	4	review	review	NOUN
ftr-499	93	5	mii	mii	PROPN
ftr-499	93	6	.	.	PUNCT
ftr-499	93	7	cash	cash	NOUN
ftr-499	93	8	as	as	ADP
ftr-499	93	9	consideration	consideration	NOUN
ftr-499	93	10	for	for	ADP
ftr-499	93	11	partnership	partnership	NOUN
ftr-499	93	12	securities	security	NOUN
ftr-499	93	13	a.	a.	PROPN
ftr-499	93	14	the	the	DET
ftr-499	93	15	receipt	receipt	NOUN
ftr-499	93	16	of	of	ADP
ftr-499	93	17	a	a	DET
ftr-499	93	18	capital	capital	NOUN
ftr-499	93	19	interest	interest	NOUN
ftr-499	93	20	for	for	ADP
ftr-499	93	21	cash	cash	NOUN
ftr-499	93	22	after	after	SCONJ
ftr-499	93	23	the	the	DET
ftr-499	93	24	asset	asset	NOUN
ftr-499	93	25	has	have	AUX
ftr-499	93	26	appreciated	appreciate	VERB
ftr-499	93	27	to	to	ADP
ftr-499	93	28	400	400	NUM
ftr-499	93	29	,	,	PUNCT
ftr-499	93	30	c	c	PROPN
ftr-499	93	31	contributes	contribute	VERB
ftr-499	93	32	44.44	44.44	NUM
ftr-499	93	33	to	to	ADP
ftr-499	93	34	p	p	NOUN
ftr-499	93	35	in	in	ADP
ftr-499	93	36	exchange	exchange	NOUN
ftr-499	93	37	for	for	ADP
ftr-499	93	38	a	a	DET
ftr-499	93	39	10	10	NUM
ftr-499	93	40	%	%	NOUN
ftr-499	93	41	partnership	partnership	NOUN
ftr-499	93	42	interest	interest	NOUN
ftr-499	93	43	.	.	PUNCT
ftr-499	94	1	the	the	DET
ftr-499	94	2	consequences	consequence	NOUN
ftr-499	94	3	of	of	ADP
ftr-499	94	4	c	c	PROPN
ftr-499	94	5	receiving	receive	VERB
ftr-499	94	6	a	a	DET
ftr-499	94	7	capital	capital	NOUN
ftr-499	94	8	interest	interest	NOUN
ftr-499	94	9	for	for	ADP
ftr-499	94	10	cash	cash	NOUN
ftr-499	94	11	are	be	AUX
ftr-499	94	12	certain	certain	ADJ
ftr-499	94	13	.	.	PUNCT
ftr-499	95	1	neither	neither	CCONJ
ftr-499	95	2	the	the	DET
ftr-499	95	3	partnership	partnership	NOUN
ftr-499	95	4	nor	nor	CCONJ
ftr-499	95	5	any	any	DET
ftr-499	95	6	partner	partner	NOUN
ftr-499	95	7	has	have	VERB
ftr-499	95	8	gain	gain	NOUN
ftr-499	95	9	,	,	PUNCT
ftr-499	95	10	loss	loss	NOUN
ftr-499	95	11	or	or	CCONJ
ftr-499	95	12	other	other	ADJ
ftr-499	95	13	tax	tax	NOUN
ftr-499	95	14	consequences	consequence	NOUN
ftr-499	95	15	.	.	PUNCT
ftr-499	95	16	"	"	PUNCT
ftr-499	96	1	c	c	X
ftr-499	96	2	's	's	PART
ftr-499	96	3	contribution	contribution	NOUN
ftr-499	96	4	is	be	AUX
ftr-499	96	5	a	a	DET
ftr-499	96	6	revaluation	revaluation	NOUN
ftr-499	96	7	event	event	NOUN
ftr-499	96	8	under	under	ADP
ftr-499	96	9	regulations	regulation	NOUN
ftr-499	96	10	section	section	NOUN
ftr-499	96	11	1.704	1.704	NUM
ftr-499	96	12	-	-	SYM
ftr-499	96	13	1(b)(2)(iv)(f	1(b)(2)(iv)(f	NUM
ftr-499	96	14	)	)	PUNCT
ftr-499	96	15	.	.	PUNCT
ftr-499	97	1	p	p	PRON
ftr-499	97	2	's	's	PART
ftr-499	97	3	balance	balance	NOUN
ftr-499	97	4	sheet	sheet	NOUN
ftr-499	97	5	after	after	ADP
ftr-499	97	6	the	the	DET
ftr-499	97	7	revaluation	revaluation	NOUN
ftr-499	97	8	and	and	CCONJ
ftr-499	97	9	cash	cash	NOUN
ftr-499	97	10	contribution	contribution	NOUN
ftr-499	97	11	would	would	AUX
ftr-499	97	12	be	be	AUX
ftr-499	97	13	:	:	PUNCT
ftr-499	97	14	asset	asset	NOUN
ftr-499	97	15	book	book	NOUN
ftr-499	97	16	tax	tax	NOUN
ftr-499	97	17	partner	partner	NOUN
ftr-499	97	18	book	book	NOUN
ftr-499	97	19	tax	tax	NOUN
ftr-499	97	20	asset	asset	NOUN
ftr-499	97	21	400	400	NUM
ftr-499	97	22	200	200	NUM
ftr-499	97	23	a	a	DET
ftr-499	97	24	200	200	NUM
ftr-499	97	25	100	100	NUM
ftr-499	97	26	cash	cash	NOUN
ftr-499	97	27	44.44	44.44	NUM
ftr-499	97	28	44.44	44.44	NUM
ftr-499	97	29	b	b	NOUN
ftr-499	97	30	200	200	NUM
ftr-499	97	31	100	100	NUM
ftr-499	97	32	c	c	NOUN
ftr-499	97	33	44.44	44.44	NUM
ftr-499	97	34	44.44	44.44	NUM
ftr-499	97	35	total	total	NOUN
ftr-499	97	36	444.44	444.44	NUM
ftr-499	97	37	244.44	244.44	NUM
ftr-499	97	38	444.44	444.44	NUM
ftr-499	97	39	244.44	244.44	NUM
ftr-499	97	40	after	after	ADP
ftr-499	97	41	c	c	NOUN
ftr-499	97	42	's	's	PART
ftr-499	97	43	admission	admission	NOUN
ftr-499	97	44	,	,	PUNCT
ftr-499	97	45	under	under	ADP
ftr-499	97	46	section	section	NOUN
ftr-499	97	47	704(c	704(c	PROPN
ftr-499	97	48	)	)	PUNCT
ftr-499	97	49	principles	principle	NOUN
ftr-499	97	50	,	,	PUNCT
ftr-499	97	51	p	p	X
ftr-499	97	52	's	's	PART
ftr-499	97	53	annual	annual	ADJ
ftr-499	97	54	depreciation	depreciation	NOUN
ftr-499	97	55	of	of	ADP
ftr-499	97	56	20	20	NUM
ftr-499	97	57	is	be	AUX
ftr-499	97	58	allocable	allocable	ADJ
ftr-499	97	59	4	4	NUM
ftr-499	97	60	to	to	ADP
ftr-499	97	61	c	c	NOUN
ftr-499	97	62	,	,	PUNCT
ftr-499	97	63	and	and	CCONJ
ftr-499	97	64	8	8	NUM
ftr-499	97	65	each	each	PRON
ftr-499	97	66	to	to	ADP
ftr-499	97	67	a	a	PRON
ftr-499	97	68	and	and	CCONJ
ftr-499	97	69	b.	b.	PROPN
ftr-499	97	70	(	(	PUNCT
ftr-499	97	71	in	in	ADP
ftr-499	97	72	addition	addition	NOUN
ftr-499	97	73	,	,	PUNCT
ftr-499	97	74	if	if	SCONJ
ftr-499	97	75	c	c	PROPN
ftr-499	97	76	's	's	PART
ftr-499	97	77	cash	cash	NOUN
ftr-499	97	78	bought	buy	VERB
ftr-499	97	79	a	a	DET
ftr-499	97	80	new	new	ADJ
ftr-499	97	81	asset	asset	NOUN
ftr-499	97	82	with	with	ADP
ftr-499	97	83	a	a	DET
ftr-499	97	84	10	10	NUM
ftr-499	97	85	-	-	PUNCT
ftr-499	97	86	year	year	NOUN
ftr-499	97	87	life	life	NOUN
ftr-499	97	88	,	,	PUNCT
ftr-499	97	89	or	or	CCONJ
ftr-499	97	90	made	make	VERB
ftr-499	97	91	a	a	DET
ftr-499	97	92	capital	capital	NOUN
ftr-499	97	93	improvement	improvement	NOUN
ftr-499	97	94	to	to	ADP
ftr-499	97	95	the	the	DET
ftr-499	97	96	asset	asset	NOUN
ftr-499	97	97	of	of	ADP
ftr-499	97	98	44.44	44.44	NUM
ftr-499	97	99	,	,	PUNCT
ftr-499	97	100	c	c	PROPN
ftr-499	97	101	would	would	AUX
ftr-499	97	102	be	be	AUX
ftr-499	97	103	entitled	entitle	VERB
ftr-499	97	104	to	to	ADP
ftr-499	97	105	annual	annual	ADJ
ftr-499	97	106	depreciation	depreciation	NOUN
ftr-499	97	107	of	of	ADP
ftr-499	97	108	.444	.444	NUM
ftr-499	97	109	and	and	CCONJ
ftr-499	97	110	b	b	NOUN
ftr-499	97	111	and	and	CCONJ
ftr-499	97	112	c	c	PROPN
ftr-499	97	113	each	each	PRON
ftr-499	97	114	would	would	AUX
ftr-499	97	115	be	be	AUX
ftr-499	97	116	entitled	entitle	VERB
ftr-499	97	117	to	to	ADP
ftr-499	97	118	2	2	NUM
ftr-499	97	119	of	of	ADP
ftr-499	97	120	depreciation	depreciation	NOUN
ftr-499	97	121	.	.	PUNCT
ftr-499	97	122	)	)	PUNCT
ftr-499	98	1	this	this	DET
ftr-499	98	2	result	result	NOUN
ftr-499	98	3	is	be	AUX
ftr-499	98	4	the	the	DET
ftr-499	98	5	archetypal	archetypal	ADJ
ftr-499	98	6	entity	entity	NOUN
ftr-499	98	7	analysis	analysis	NOUN
ftr-499	98	8	.	.	PUNCT
ftr-499	99	1	for	for	ADP
ftr-499	99	2	purposes	purpose	NOUN
ftr-499	99	3	of	of	ADP
ftr-499	99	4	comparison	comparison	NOUN
ftr-499	99	5	,	,	PUNCT
ftr-499	99	6	the	the	DET
ftr-499	99	7	consequences	consequence	NOUN
ftr-499	99	8	of	of	ADP
ftr-499	99	9	an	an	DET
ftr-499	99	10	aggregate	aggregate	ADJ
ftr-499	99	11	approach	approach	NOUN
ftr-499	99	12	might	might	AUX
ftr-499	99	13	be	be	AUX
ftr-499	99	14	noted	note	VERB
ftr-499	99	15	.	.	PUNCT
ftr-499	100	1	under	under	ADP
ftr-499	100	2	that	that	DET
ftr-499	100	3	approach	approach	NOUN
ftr-499	100	4	,	,	PUNCT
ftr-499	100	5	c	c	PROPN
ftr-499	100	6	would	would	AUX
ftr-499	100	7	be	be	AUX
ftr-499	100	8	viewed	view	VERB
ftr-499	100	9	as	as	ADP
ftr-499	100	10	purchasing	purchase	VERB
ftr-499	100	11	10	10	NUM
ftr-499	100	12	%	%	NOUN
ftr-499	100	13	of	of	ADP
ftr-499	100	14	p	p	NOUN
ftr-499	100	15	's	's	PART
ftr-499	100	16	property	property	NOUN
ftr-499	100	17	from	from	ADP
ftr-499	100	18	p	p	NOUN
ftr-499	100	19	for	for	ADP
ftr-499	100	20	10	10	NUM
ftr-499	100	21	%	%	NOUN
ftr-499	100	22	of	of	ADP
ftr-499	100	23	its	its	PRON
ftr-499	100	24	value	value	NOUN
ftr-499	100	25	(	(	PUNCT
ftr-499	100	26	40	40	NUM
ftr-499	100	27	)	)	PUNCT
ftr-499	100	28	.	.	PUNCT
ftr-499	101	1	p	p	PRON
ftr-499	101	2	would	would	AUX
ftr-499	101	3	recognize	recognize	VERB
ftr-499	101	4	gain	gain	NOUN
ftr-499	101	5	of	of	ADP
ftr-499	101	6	20	20	NUM
ftr-499	101	7	(	(	PUNCT
ftr-499	101	8	amount	amount	NOUN
ftr-499	101	9	12	12	NUM
ftr-499	101	10	.	.	PUNCT
ftr-499	102	1	irc	irc	PROPN
ftr-499	102	2	§	§	PROPN
ftr-499	102	3	721	721	NUM
ftr-499	102	4	.	.	PUNCT
ftr-499	103	1	this	this	DET
ftr-499	103	2	generalization	generalization	NOUN
ftr-499	103	3	is	be	AUX
ftr-499	103	4	subject	subject	ADJ
ftr-499	103	5	to	to	ADP
ftr-499	103	6	an	an	DET
ftr-499	103	7	important	important	ADJ
ftr-499	103	8	exception	exception	NOUN
ftr-499	103	9	for	for	ADP
ftr-499	103	10	partnerships	partnership	NOUN
ftr-499	103	11	that	that	PRON
ftr-499	103	12	own	own	VERB
ftr-499	103	13	§	§	PROPN
ftr-499	103	14	751	751	NUM
ftr-499	103	15	assets	asset	NOUN
ftr-499	103	16	,	,	PUNCT
ftr-499	103	17	certain	certain	ADJ
ftr-499	103	18	assets	asset	NOUN
ftr-499	103	19	the	the	DET
ftr-499	103	20	sale	sale	NOUN
ftr-499	103	21	of	of	ADP
ftr-499	103	22	which	which	PRON
ftr-499	103	23	would	would	AUX
ftr-499	103	24	produce	produce	VERB
ftr-499	103	25	ordinary	ordinary	ADJ
ftr-499	103	26	income	income	NOUN
ftr-499	103	27	.	.	PUNCT
ftr-499	104	1	if	if	SCONJ
ftr-499	104	2	a	a	DET
ftr-499	104	3	partnership	partnership	NOUN
ftr-499	104	4	is	be	AUX
ftr-499	104	5	leveraged	leverage	VERB
ftr-499	104	6	,	,	PUNCT
ftr-499	104	7	the	the	DET
ftr-499	104	8	admission	admission	NOUN
ftr-499	104	9	of	of	ADP
ftr-499	104	10	a	a	DET
ftr-499	104	11	new	new	ADJ
ftr-499	104	12	partner	partner	NOUN
ftr-499	104	13	may	may	AUX
ftr-499	104	14	reduce	reduce	VERB
ftr-499	104	15	each	each	DET
ftr-499	104	16	partner	partner	NOUN
ftr-499	104	17	's	's	PART
ftr-499	104	18	share	share	NOUN
ftr-499	104	19	of	of	ADP
ftr-499	104	20	the	the	DET
ftr-499	104	21	partnership	partnership	NOUN
ftr-499	104	22	's	's	PART
ftr-499	104	23	debt	debt	NOUN
ftr-499	104	24	under	under	ADP
ftr-499	104	25	the	the	DET
ftr-499	104	26	rules	rule	NOUN
ftr-499	104	27	of	of	ADP
ftr-499	104	28	regs	reg	NOUN
ftr-499	104	29	.	.	PUNCT
ftr-499	105	1	§	§	PROPN
ftr-499	105	2	1.752	1.752	NUM
ftr-499	105	3	(	(	PUNCT
ftr-499	105	4	regs	reg	NOUN
ftr-499	105	5	.	.	PUNCT
ftr-499	106	1	§	§	PROPN
ftr-499	106	2	1.752	1.752	NUM
ftr-499	106	3	-	-	SYM
ftr-499	106	4	2	2	NUM
ftr-499	106	5	in	in	ADP
ftr-499	106	6	the	the	DET
ftr-499	106	7	case	case	NOUN
ftr-499	106	8	of	of	ADP
ftr-499	106	9	recourse	recourse	NOUN
ftr-499	106	10	debt	debt	NOUN
ftr-499	106	11	;	;	PUNCT
ftr-499	106	12	regs	reg	NOUN
ftr-499	106	13	.	.	PUNCT
ftr-499	107	1	§	§	PROPN
ftr-499	107	2	1.752	1.752	NUM
ftr-499	107	3	-	-	SYM
ftr-499	107	4	3(a)(3	3(a)(3	NUM
ftr-499	107	5	)	)	PUNCT
ftr-499	107	6	in	in	ADP
ftr-499	107	7	the	the	DET
ftr-499	107	8	case	case	NOUN
ftr-499	107	9	of	of	ADP
ftr-499	107	10	nonrecourse	nonrecourse	NOUN
ftr-499	107	11	debt	debt	NOUN
ftr-499	107	12	)	)	PUNCT
ftr-499	107	13	.	.	PUNCT
ftr-499	108	1	the	the	DET
ftr-499	108	2	reduction	reduction	NOUN
ftr-499	108	3	in	in	ADP
ftr-499	108	4	a	a	DET
ftr-499	108	5	partner	partner	NOUN
ftr-499	108	6	's	's	PART
ftr-499	108	7	share	share	NOUN
ftr-499	108	8	of	of	ADP
ftr-499	108	9	partnership	partnership	NOUN
ftr-499	108	10	debt	debt	NOUN
ftr-499	108	11	is	be	AUX
ftr-499	108	12	deemed	deem	VERB
ftr-499	108	13	to	to	PART
ftr-499	108	14	be	be	AUX
ftr-499	108	15	a	a	DET
ftr-499	108	16	cash	cash	NOUN
ftr-499	108	17	distribution	distribution	NOUN
ftr-499	108	18	from	from	ADP
ftr-499	108	19	the	the	DET
ftr-499	108	20	partnership	partnership	NOUN
ftr-499	108	21	to	to	ADP
ftr-499	108	22	that	that	DET
ftr-499	108	23	partner	partner	NOUN
ftr-499	108	24	.	.	PUNCT
ftr-499	109	1	irc	irc	PROPN
ftr-499	109	2	§	§	PROPN
ftr-499	109	3	752(b	752(b	PROPN
ftr-499	109	4	)	)	PUNCT
ftr-499	109	5	.	.	PUNCT
ftr-499	110	1	to	to	ADP
ftr-499	110	2	the	the	DET
ftr-499	110	3	extent	extent	NOUN
ftr-499	110	4	an	an	DET
ftr-499	110	5	existing	exist	VERB
ftr-499	110	6	partner	partner	NOUN
ftr-499	110	7	is	be	AUX
ftr-499	110	8	deemed	deem	VERB
ftr-499	110	9	to	to	PART
ftr-499	110	10	receive	receive	VERB
ftr-499	110	11	that	that	DET
ftr-499	110	12	cash	cash	NOUN
ftr-499	110	13	distribution	distribution	NOUN
ftr-499	110	14	in	in	ADP
ftr-499	110	15	exchange	exchange	NOUN
ftr-499	110	16	for	for	ADP
ftr-499	110	17	a	a	DET
ftr-499	110	18	new	new	ADJ
ftr-499	110	19	partner	partner	NOUN
ftr-499	110	20	's	's	PART
ftr-499	110	21	receipt	receipt	NOUN
ftr-499	110	22	of	of	ADP
ftr-499	110	23	an	an	DET
ftr-499	110	24	interest	interest	NOUN
ftr-499	110	25	in	in	ADP
ftr-499	110	26	the	the	DET
ftr-499	110	27	partnership	partnership	NOUN
ftr-499	110	28	's	's	PART
ftr-499	110	29	§	§	PROPN
ftr-499	110	30	751	751	NUM
ftr-499	110	31	assets	asset	NOUN
ftr-499	110	32	,	,	PUNCT
ftr-499	110	33	the	the	DET
ftr-499	110	34	distribution	distribution	NOUN
ftr-499	110	35	is	be	AUX
ftr-499	110	36	deemed	deem	VERB
ftr-499	110	37	a	a	DET
ftr-499	110	38	taxable	taxable	ADJ
ftr-499	110	39	exchange	exchange	NOUN
ftr-499	110	40	between	between	ADP
ftr-499	110	41	the	the	DET
ftr-499	110	42	distributee	distributee	NOUN
ftr-499	110	43	partner	partner	NOUN
ftr-499	110	44	and	and	CCONJ
ftr-499	110	45	the	the	DET
ftr-499	110	46	partnership	partnership	NOUN
ftr-499	110	47	on	on	ADP
ftr-499	110	48	which	which	PRON
ftr-499	110	49	both	both	CCONJ
ftr-499	110	50	the	the	DET
ftr-499	110	51	partnership	partnership	NOUN
ftr-499	110	52	and	and	CCONJ
ftr-499	110	53	the	the	DET
ftr-499	110	54	partner	partner	NOUN
ftr-499	110	55	may	may	AUX
ftr-499	110	56	recognize	recognize	VERB
ftr-499	110	57	gain	gain	NOUN
ftr-499	110	58	or	or	CCONJ
ftr-499	110	59	loss	loss	NOUN
ftr-499	110	60	.	.	PUNCT
ftr-499	111	1	irc	irc	PROPN
ftr-499	111	2	§	§	PROPN
ftr-499	111	3	751(b	751(b	PROPN
ftr-499	111	4	)	)	PUNCT
ftr-499	111	5	.	.	PUNCT
ftr-499	112	1	this	this	DET
ftr-499	112	2	possibility	possibility	NOUN
ftr-499	112	3	may	may	AUX
ftr-499	112	4	be	be	AUX
ftr-499	112	5	an	an	DET
ftr-499	112	6	important	important	ADJ
ftr-499	112	7	disincentive	disincentive	NOUN
ftr-499	112	8	against	against	ADP
ftr-499	112	9	the	the	DET
ftr-499	112	10	granting	granting	NOUN
ftr-499	112	11	of	of	ADP
ftr-499	112	12	partnership	partnership	NOUN
ftr-499	112	13	options	option	NOUN
ftr-499	112	14	.	.	PUNCT
ftr-499	113	1	in	in	ADP
ftr-499	113	2	practice	practice	NOUN
ftr-499	113	3	,	,	PUNCT
ftr-499	113	4	the	the	DET
ftr-499	113	5	possibility	possibility	NOUN
ftr-499	113	6	that	that	SCONJ
ftr-499	113	7	the	the	DET
ftr-499	113	8	admission	admission	NOUN
ftr-499	113	9	of	of	ADP
ftr-499	113	10	a	a	DET
ftr-499	113	11	new	new	ADJ
ftr-499	113	12	partner	partner	NOUN
ftr-499	113	13	would	would	AUX
ftr-499	113	14	cause	cause	VERB
ftr-499	113	15	a	a	DET
ftr-499	113	16	§	§	ADJ
ftr-499	113	17	751	751	NUM
ftr-499	113	18	exchange	exchange	NOUN
ftr-499	113	19	is	be	AUX
ftr-499	113	20	often	often	ADV
ftr-499	113	21	ignored	ignore	VERB
ftr-499	113	22	,	,	PUNCT
ftr-499	113	23	sometimes	sometimes	ADV
ftr-499	113	24	on	on	ADP
ftr-499	113	25	the	the	DET
ftr-499	113	26	basis	basis	NOUN
ftr-499	113	27	of	of	ADP
ftr-499	113	28	a	a	DET
ftr-499	113	29	provision	provision	NOUN
ftr-499	113	30	in	in	ADP
ftr-499	113	31	the	the	DET
ftr-499	113	32	partnership	partnership	NOUN
ftr-499	113	33	agreement	agreement	NOUN
ftr-499	113	34	that	that	PRON
ftr-499	113	35	purports	purport	VERB
ftr-499	113	36	(	(	PUNCT
ftr-499	113	37	with	with	ADP
ftr-499	113	38	varying	vary	VERB
ftr-499	113	39	qualifications	qualification	NOUN
ftr-499	113	40	)	)	PUNCT
ftr-499	113	41	,	,	PUNCT
ftr-499	113	42	on	on	ADP
ftr-499	113	43	the	the	DET
ftr-499	113	44	admission	admission	NOUN
ftr-499	113	45	of	of	ADP
ftr-499	113	46	a	a	DET
ftr-499	113	47	new	new	ADJ
ftr-499	113	48	partner	partner	NOUN
ftr-499	113	49	,	,	PUNCT
ftr-499	113	50	to	to	PART
ftr-499	113	51	allocate	allocate	VERB
ftr-499	113	52	potential	potential	ADJ
ftr-499	113	53	ordinary	ordinary	ADJ
ftr-499	113	54	income	income	NOUN
ftr-499	113	55	to	to	ADP
ftr-499	113	56	the	the	DET
ftr-499	113	57	existing	exist	VERB
ftr-499	113	58	partners	partner	NOUN
ftr-499	113	59	.	.	PUNCT
ftr-499	114	1	[	[	X
ftr-499	114	2	vol	vol	NOUN
ftr-499	114	3	1:9	1:9	NUM
ftr-499	114	4	partnership	partnership	NOUN
ftr-499	114	5	securities	security	NOUN
ftr-499	114	6	realized	realize	VERB
ftr-499	114	7	of	of	ADP
ftr-499	114	8	40	40	NUM
ftr-499	114	9	less	less	ADV
ftr-499	114	10	allocable	allocable	ADJ
ftr-499	114	11	basis	basis	NOUN
ftr-499	114	12	of	of	ADP
ftr-499	114	13	20	20	NUM
ftr-499	114	14	)	)	PUNCT
ftr-499	114	15	and	and	CCONJ
ftr-499	114	16	allocate	allocate	VERB
ftr-499	114	17	that	that	DET
ftr-499	114	18	gain	gain	VERB
ftr-499	114	19	equally	equally	ADV
ftr-499	114	20	,	,	PUNCT
ftr-499	114	21	10	10	NUM
ftr-499	114	22	each	each	PRON
ftr-499	114	23	,	,	PUNCT
ftr-499	114	24	to	to	ADP
ftr-499	114	25	a	a	PRON
ftr-499	114	26	and	and	CCONJ
ftr-499	114	27	b.	b.	PROPN
ftr-499	114	28	c	c	PROPN
ftr-499	114	29	would	would	AUX
ftr-499	114	30	then	then	ADV
ftr-499	114	31	be	be	AUX
ftr-499	114	32	deemed	deem	VERB
ftr-499	114	33	to	to	PART
ftr-499	114	34	contribute	contribute	VERB
ftr-499	114	35	the	the	DET
ftr-499	114	36	purchased	purchase	VERB
ftr-499	114	37	property	property	NOUN
ftr-499	114	38	interests	interest	NOUN
ftr-499	114	39	,	,	PUNCT
ftr-499	114	40	together	together	ADV
ftr-499	114	41	with	with	ADP
ftr-499	114	42	4.44	4.44	NUM
ftr-499	114	43	of	of	ADP
ftr-499	114	44	cash	cash	NOUN
ftr-499	114	45	,	,	PUNCT
ftr-499	114	46	to	to	ADP
ftr-499	114	47	p.	p.	NOUN
ftr-499	114	48	p	p	X
ftr-499	114	49	would	would	AUX
ftr-499	114	50	hold	hold	VERB
ftr-499	114	51	the	the	DET
ftr-499	114	52	asset	asset	NOUN
ftr-499	114	53	with	with	ADP
ftr-499	114	54	a	a	DET
ftr-499	114	55	basis	basis	NOUN
ftr-499	114	56	of	of	ADP
ftr-499	114	57	220	220	NUM
ftr-499	114	58	(	(	PUNCT
ftr-499	114	59	180	180	NUM
ftr-499	114	60	for	for	ADP
ftr-499	114	61	the	the	DET
ftr-499	114	62	initial	initial	ADJ
ftr-499	114	63	90	90	NUM
ftr-499	114	64	%	%	NOUN
ftr-499	114	65	and	and	CCONJ
ftr-499	114	66	40	40	NUM
ftr-499	114	67	for	for	ADP
ftr-499	114	68	the	the	DET
ftr-499	114	69	portion	portion	NOUN
ftr-499	114	70	deemed	deem	VERB
ftr-499	114	71	contributed	contribute	VERB
ftr-499	114	72	by	by	ADP
ftr-499	114	73	c	c	PROPN
ftr-499	114	74	)	)	PUNCT
ftr-499	114	75	.	.	PUNCT
ftr-499	115	1	p	p	PRON
ftr-499	115	2	's	's	PART
ftr-499	115	3	balance	balance	NOUN
ftr-499	115	4	sheet	sheet	NOUN
ftr-499	115	5	,	,	PUNCT
ftr-499	115	6	after	after	ADP
ftr-499	115	7	a	a	DET
ftr-499	115	8	regulations	regulation	NOUN
ftr-499	115	9	section	section	NOUN
ftr-499	115	10	1.704l(b)(2)(iv)(f	1.704l(b)(2)(iv)(f	NUM
ftr-499	115	11	)	)	PUNCT
ftr-499	115	12	revaluation	revaluation	NOUN
ftr-499	115	13	,	,	PUNCT
ftr-499	115	14	would	would	AUX
ftr-499	115	15	be	be	AUX
ftr-499	115	16	:	:	PUNCT
ftr-499	115	17	asset	asset	NOUN
ftr-499	115	18	book	book	NOUN
ftr-499	115	19	tax	tax	NOUN
ftr-499	115	20	partner	partner	NOUN
ftr-499	115	21	book	book	NOUN
ftr-499	115	22	tax	tax	NOUN
ftr-499	115	23	asset	asset	NOUN
ftr-499	115	24	400	400	NUM
ftr-499	115	25	220	220	NUM
ftr-499	115	26	a	a	DET
ftr-499	115	27	200	200	NUM
ftr-499	115	28	110	110	NUM
ftr-499	115	29	cash	cash	NOUN
ftr-499	115	30	44.44	44.44	NUM
ftr-499	115	31	44.44	44.44	NUM
ftr-499	115	32	b	b	NOUN
ftr-499	115	33	200	200	NUM
ftr-499	115	34	110	110	NUM
ftr-499	115	35	c	c	NOUN
ftr-499	115	36	44.44	44.44	NUM
ftr-499	115	37	44.44	44.44	NUM
ftr-499	115	38	total	total	NOUN
ftr-499	115	39	444.44	444.44	NUM
ftr-499	115	40	266.44	266.44	NUM
ftr-499	115	41	444.44	444.44	NUM
ftr-499	115	42	266.44	266.44	NUM
ftr-499	115	43	after	after	ADP
ftr-499	115	44	the	the	DET
ftr-499	115	45	transaction	transaction	NOUN
ftr-499	115	46	,	,	PUNCT
ftr-499	115	47	under	under	ADP
ftr-499	115	48	section	section	NOUN
ftr-499	115	49	704(c	704(c	PROPN
ftr-499	115	50	)	)	PUNCT
ftr-499	115	51	,	,	PUNCT
ftr-499	115	52	p	p	X
ftr-499	115	53	's	's	PART
ftr-499	115	54	annual	annual	ADJ
ftr-499	115	55	depreciation	depreciation	NOUN
ftr-499	115	56	of	of	ADP
ftr-499	115	57	22	22	NUM
ftr-499	115	58	is	be	AUX
ftr-499	115	59	allocable	allocable	ADJ
ftr-499	115	60	4	4	NUM
ftr-499	115	61	to	to	ADP
ftr-499	115	62	c	c	NOUN
ftr-499	115	63	and	and	CCONJ
ftr-499	115	64	9	9	NUM
ftr-499	115	65	each	each	PRON
ftr-499	115	66	to	to	ADP
ftr-499	115	67	a	a	PRON
ftr-499	115	68	and	and	CCONJ
ftr-499	115	69	b.	b.	PROPN
ftr-499	115	70	'	'	PUNCT
ftr-499	115	71	3	3	NUM
ftr-499	115	72	the	the	DET
ftr-499	115	73	principal	principal	ADJ
ftr-499	115	74	difference	difference	NOUN
ftr-499	115	75	between	between	ADP
ftr-499	115	76	an	an	DET
ftr-499	115	77	entity	entity	NOUN
ftr-499	115	78	and	and	CCONJ
ftr-499	115	79	aggegate	aggegate	NOUN
ftr-499	115	80	approach	approach	NOUN
ftr-499	115	81	is	be	AUX
ftr-499	115	82	that	that	SCONJ
ftr-499	115	83	under	under	ADP
ftr-499	115	84	the	the	DET
ftr-499	115	85	aggregate	aggregate	ADJ
ftr-499	115	86	approach	approach	NOUN
ftr-499	115	87	existing	exist	VERB
ftr-499	115	88	partners	partner	NOUN
ftr-499	115	89	a	a	PRON
ftr-499	115	90	and	and	CCONJ
ftr-499	115	91	b	b	NOUN
ftr-499	115	92	recognize	recognize	NOUN
ftr-499	115	93	gain	gain	NOUN
ftr-499	115	94	.	.	PUNCT
ftr-499	116	1	b.	b.	PROPN
ftr-499	117	1	the	the	DET
ftr-499	117	2	receipt	receipt	NOUN
ftr-499	117	3	of	of	ADP
ftr-499	117	4	a	a	DET
ftr-499	117	5	partnership	partnership	NOUN
ftr-499	117	6	option	option	NOUN
ftr-499	117	7	for	for	ADP
ftr-499	117	8	cash	cash	NOUN
ftr-499	117	9	c	c	PROPN
ftr-499	117	10	pays	pay	VERB
ftr-499	117	11	4	4	NUM
ftr-499	117	12	for	for	ADP
ftr-499	117	13	an	an	DET
ftr-499	117	14	option	option	NOUN
ftr-499	117	15	entitling	entitle	VERB
ftr-499	117	16	c	c	NOUN
ftr-499	117	17	to	to	PART
ftr-499	117	18	acquire	acquire	VERB
ftr-499	117	19	a	a	DET
ftr-499	117	20	10	10	NUM
ftr-499	117	21	%	%	NOUN
ftr-499	117	22	partnership	partnership	NOUN
ftr-499	117	23	interest	interest	NOUN
ftr-499	117	24	for	for	ADP
ftr-499	117	25	25	25	NUM
ftr-499	117	26	(	(	PUNCT
ftr-499	117	27	a	a	DET
ftr-499	117	28	small	small	ADJ
ftr-499	117	29	premium	premium	NOUN
ftr-499	117	30	over	over	ADP
ftr-499	117	31	current	current	ADJ
ftr-499	117	32	market	market	NOUN
ftr-499	117	33	value	value	NOUN
ftr-499	117	34	of	of	ADP
ftr-499	117	35	200	200	NUM
ftr-499	117	36	)	)	PUNCT
ftr-499	117	37	.	.	PUNCT
ftr-499	118	1	the	the	DET
ftr-499	118	2	4	4	NUM
ftr-499	118	3	is	be	AUX
ftr-499	118	4	placed	place	VERB
ftr-499	118	5	in	in	ADP
ftr-499	118	6	a	a	DET
ftr-499	118	7	non	non	ADJ
ftr-499	118	8	-	-	ADJ
ftr-499	118	9	interest	interest	ADJ
ftr-499	118	10	bearing	bearing	NOUN
ftr-499	118	11	account	account	NOUN
ftr-499	118	12	.	.	PUNCT
ftr-499	119	1	c	c	PROPN
ftr-499	119	2	exercises	exercise	VERB
ftr-499	119	3	its	its	PRON
ftr-499	119	4	option	option	NOUN
ftr-499	119	5	when	when	SCONJ
ftr-499	119	6	the	the	DET
ftr-499	119	7	asset	asset	NOUN
ftr-499	119	8	has	have	AUX
ftr-499	119	9	appreciated	appreciate	VERB
ftr-499	119	10	to	to	ADP
ftr-499	119	11	400	400	NUM
ftr-499	119	12	.	.	PUNCT
ftr-499	120	1	1	1	X
ftr-499	120	2	.	.	X
ftr-499	120	3	entity	entity	NOUN
ftr-499	120	4	analysis.-the	analysis.-the	DET
ftr-499	120	5	grant	grant	NOUN
ftr-499	120	6	of	of	ADP
ftr-499	120	7	an	an	DET
ftr-499	120	8	option	option	NOUN
ftr-499	120	9	is	be	AUX
ftr-499	120	10	generally	generally	ADV
ftr-499	120	11	not	not	PART
ftr-499	120	12	a	a	DET
ftr-499	120	13	taxable	taxable	NOUN
ftr-499	120	14	event,14	event,14	ADV
ftr-499	120	15	so	so	SCONJ
ftr-499	120	16	that	that	SCONJ
ftr-499	120	17	p	p	PROPN
ftr-499	120	18	's	's	PART
ftr-499	120	19	grant	grant	NOUN
ftr-499	120	20	of	of	ADP
ftr-499	120	21	an	an	DET
ftr-499	120	22	option	option	NOUN
ftr-499	120	23	to	to	ADP
ftr-499	120	24	c	c	NOUN
ftr-499	120	25	should	should	AUX
ftr-499	120	26	have	have	VERB
ftr-499	120	27	no	no	DET
ftr-499	120	28	tax	tax	NOUN
ftr-499	120	29	consequences	consequence	NOUN
ftr-499	120	30	.	.	PUNCT
ftr-499	121	1	it	it	PRON
ftr-499	121	2	is	be	AUX
ftr-499	121	3	tempting	tempting	ADJ
ftr-499	121	4	to	to	PART
ftr-499	121	5	treat	treat	VERB
ftr-499	121	6	p	p	NOUN
ftr-499	121	7	as	as	ADP
ftr-499	121	8	having	having	AUX
ftr-499	121	9	received	receive	VERB
ftr-499	121	10	4	4	NUM
ftr-499	121	11	of	of	ADP
ftr-499	121	12	tax	tax	NOUN
ftr-499	121	13	exempt	exempt	ADJ
ftr-499	121	14	income	income	NOUN
ftr-499	121	15	,	,	PUNCT
ftr-499	121	16	allocable	allocable	ADJ
ftr-499	121	17	2	2	NUM
ftr-499	121	18	each	each	PRON
ftr-499	121	19	to	to	ADP
ftr-499	121	20	a	a	PRON
ftr-499	121	21	and	and	CCONJ
ftr-499	121	22	to	to	PART
ftr-499	121	23	b.	b.	VERB
ftr-499	121	24	in	in	ADP
ftr-499	121	25	that	that	DET
ftr-499	121	26	case	case	NOUN
ftr-499	121	27	,	,	PUNCT
ftr-499	121	28	a	a	DET
ftr-499	121	29	's	's	NOUN
ftr-499	121	30	and	and	CCONJ
ftr-499	121	31	b	b	NOUN
ftr-499	121	32	's	's	PART
ftr-499	121	33	bases	basis	NOUN
ftr-499	121	34	in	in	ADP
ftr-499	121	35	their	their	PRON
ftr-499	121	36	partnership	partnership	NOUN
ftr-499	121	37	interest	interest	NOUN
ftr-499	121	38	and	and	CCONJ
ftr-499	121	39	their	their	PRON
ftr-499	121	40	capital	capital	NOUN
ftr-499	121	41	account	account	NOUN
ftr-499	121	42	balances	balance	NOUN
ftr-499	121	43	would	would	AUX
ftr-499	121	44	each	each	PRON
ftr-499	121	45	be	be	AUX
ftr-499	121	46	increased	increase	VERB
ftr-499	121	47	to	to	ADP
ftr-499	121	48	102	102	NUM
ftr-499	121	49	.	.	PUNCT
ftr-499	122	1	this	this	DET
ftr-499	122	2	result	result	NOUN
ftr-499	122	3	has	have	AUX
ftr-499	122	4	been	be	AUX
ftr-499	122	5	suggested	suggest	VERB
ftr-499	122	6	by	by	ADP
ftr-499	122	7	the	the	DET
ftr-499	122	8	tax	tax	NOUN
ftr-499	122	9	court	court	NOUN
ftr-499	122	10	.	.	PUNCT
ftr-499	123	1	'5	'5	PUNCT
ftr-499	124	1	however	however	ADV
ftr-499	124	2	,	,	PUNCT
ftr-499	124	3	because	because	SCONJ
ftr-499	124	4	p	p	PROPN
ftr-499	124	5	's	's	PART
ftr-499	124	6	income	income	NOUN
ftr-499	124	7	is	be	AUX
ftr-499	124	8	deferred	defer	VERB
ftr-499	124	9	rather	rather	ADV
ftr-499	124	10	than	than	ADP
ftr-499	124	11	fully	fully	ADV
ftr-499	124	12	exempt	exempt	ADJ
ftr-499	124	13	,	,	PUNCT
ftr-499	124	14	it	it	PRON
ftr-499	124	15	is	be	AUX
ftr-499	124	16	more	more	ADV
ftr-499	124	17	13	13	NUM
ftr-499	124	18	.	.	PUNCT
ftr-499	125	1	the	the	DET
ftr-499	125	2	results	result	NOUN
ftr-499	125	3	(	(	PUNCT
ftr-499	125	4	including	include	VERB
ftr-499	125	5	p	p	NOUN
ftr-499	125	6	's	's	PART
ftr-499	125	7	balance	balance	NOUN
ftr-499	125	8	sheet	sheet	NOUN
ftr-499	125	9	and	and	CCONJ
ftr-499	125	10	the	the	DET
ftr-499	125	11	§	§	PROPN
ftr-499	125	12	704(c	704(c	PROPN
ftr-499	125	13	)	)	PUNCT
ftr-499	125	14	implications	implication	NOUN
ftr-499	125	15	)	)	PUNCT
ftr-499	125	16	generally	generally	ADV
ftr-499	125	17	would	would	AUX
ftr-499	125	18	be	be	AUX
ftr-499	125	19	the	the	DET
ftr-499	125	20	same	same	ADJ
ftr-499	125	21	if	if	SCONJ
ftr-499	125	22	a	a	PRON
ftr-499	125	23	and	and	CCONJ
ftr-499	125	24	b	b	NOUN
ftr-499	125	25	were	be	AUX
ftr-499	125	26	viewed	view	VERB
ftr-499	125	27	as	as	ADP
ftr-499	125	28	directly	directly	ADV
ftr-499	125	29	selling	sell	VERB
ftr-499	125	30	undivided	undivided	ADJ
ftr-499	125	31	10	10	NUM
ftr-499	125	32	%	%	NOUN
ftr-499	125	33	interests	interest	NOUN
ftr-499	125	34	in	in	ADP
ftr-499	125	35	the	the	DET
ftr-499	125	36	asset	asset	NOUN
ftr-499	125	37	to	to	ADP
ftr-499	125	38	c.	c.	PROPN
ftr-499	125	39	c	c	PROPN
ftr-499	125	40	would	would	AUX
ftr-499	125	41	be	be	AUX
ftr-499	125	42	viewed	view	VERB
ftr-499	125	43	as	as	ADP
ftr-499	125	44	paying	pay	VERB
ftr-499	125	45	20	20	NUM
ftr-499	125	46	to	to	ADP
ftr-499	125	47	each	each	PRON
ftr-499	125	48	of	of	ADP
ftr-499	125	49	a	a	PRON
ftr-499	125	50	and	and	CCONJ
ftr-499	125	51	b	b	NOUN
ftr-499	125	52	,	,	PUNCT
ftr-499	125	53	each	each	PRON
ftr-499	125	54	of	of	ADP
ftr-499	125	55	whom	whom	PRON
ftr-499	125	56	would	would	AUX
ftr-499	125	57	recognize	recognize	VERB
ftr-499	125	58	10	10	NUM
ftr-499	125	59	of	of	ADP
ftr-499	125	60	gain	gain	NOUN
ftr-499	125	61	.	.	PUNCT
ftr-499	126	1	a	a	PRON
ftr-499	126	2	and	and	CCONJ
ftr-499	126	3	b	b	NOUN
ftr-499	126	4	would	would	AUX
ftr-499	126	5	then	then	ADV
ftr-499	126	6	each	each	PRON
ftr-499	126	7	be	be	AUX
ftr-499	126	8	deemed	deem	VERB
ftr-499	126	9	to	to	PART
ftr-499	126	10	contribute	contribute	VERB
ftr-499	126	11	the	the	DET
ftr-499	126	12	20	20	NUM
ftr-499	126	13	of	of	ADP
ftr-499	126	14	cash	cash	NOUN
ftr-499	126	15	they	they	PRON
ftr-499	126	16	received	receive	VERB
ftr-499	126	17	from	from	ADP
ftr-499	126	18	c	c	PROPN
ftr-499	126	19	to	to	ADP
ftr-499	126	20	p	p	PRON
ftr-499	126	21	,	,	PUNCT
ftr-499	126	22	while	while	SCONJ
ftr-499	126	23	c	c	NOUN
ftr-499	126	24	would	would	AUX
ftr-499	126	25	be	be	AUX
ftr-499	126	26	deemed	deem	VERB
ftr-499	126	27	to	to	PART
ftr-499	126	28	contribute	contribute	VERB
ftr-499	126	29	its	its	PRON
ftr-499	126	30	purchased	purchase	VERB
ftr-499	126	31	asset	asset	NOUN
ftr-499	126	32	(	(	PUNCT
ftr-499	126	33	with	with	ADP
ftr-499	126	34	a	a	DET
ftr-499	126	35	basis	basis	NOUN
ftr-499	126	36	of	of	ADP
ftr-499	126	37	40	40	NUM
ftr-499	126	38	)	)	PUNCT
ftr-499	126	39	plus	plus	CCONJ
ftr-499	126	40	4.44	4.44	NUM
ftr-499	126	41	of	of	ADP
ftr-499	126	42	cash	cash	NOUN
ftr-499	126	43	to	to	ADP
ftr-499	126	44	p.	p.	NOUN
ftr-499	126	45	14	14	NUM
ftr-499	126	46	.	.	PUNCT
ftr-499	127	1	rev	rev	PROPN
ftr-499	127	2	.	.	PUNCT
ftr-499	127	3	rul	rul	PROPN
ftr-499	127	4	.	.	PUNCT
ftr-499	128	1	58	58	NUM
ftr-499	128	2	-	-	SYM
ftr-499	128	3	234	234	NUM
ftr-499	128	4	,	,	PUNCT
ftr-499	128	5	1958	1958	NUM
ftr-499	128	6	-	-	SYM
ftr-499	128	7	1	1	NUM
ftr-499	128	8	c.b	c.b	PROPN
ftr-499	128	9	.	.	PROPN
ftr-499	128	10	279	279	NUM
ftr-499	128	11	.	.	PUNCT
ftr-499	129	1	15	15	NUM
ftr-499	129	2	.	.	PUNCT
ftr-499	129	3	helmer	helmer	NOUN
ftr-499	129	4	v.	v.	PROPN
ftr-499	129	5	commissioner	commissioner	PROPN
ftr-499	129	6	,	,	PUNCT
ftr-499	129	7	34	34	NUM
ftr-499	129	8	t.c.m	t.c.m	NOUN
ftr-499	129	9	.	.	PUNCT
ftr-499	130	1	(	(	PUNCT
ftr-499	130	2	cch	cch	NOUN
ftr-499	130	3	)	)	PUNCT
ftr-499	130	4	727	727	NUM
ftr-499	130	5	,	,	PUNCT
ftr-499	130	6	731	731	NUM
ftr-499	130	7	n.4	n.4	NOUN
ftr-499	130	8	.	.	PUNCT
ftr-499	131	1	(	(	PUNCT
ftr-499	131	2	1975	1975	NUM
ftr-499	131	3	)	)	PUNCT
ftr-499	131	4	.	.	PUNCT
ftr-499	132	1	19931	19931	NUM
ftr-499	132	2	florida	florida	PROPN
ftr-499	132	3	tax	tax	PROPN
ftr-499	132	4	review	review	NOUN
ftr-499	132	5	appropriate	appropriate	ADJ
ftr-499	132	6	that	that	SCONJ
ftr-499	132	7	p	p	PROPN
ftr-499	132	8	's	's	PART
ftr-499	132	9	receipt	receipt	NOUN
ftr-499	132	10	of	of	ADP
ftr-499	132	11	4	4	NUM
ftr-499	132	12	from	from	ADP
ftr-499	132	13	c	c	PROPN
ftr-499	132	14	be	be	AUX
ftr-499	132	15	viewed	view	VERB
ftr-499	132	16	as	as	ADP
ftr-499	132	17	having	have	VERB
ftr-499	132	18	no	no	DET
ftr-499	132	19	tax	tax	NOUN
ftr-499	132	20	consequences	consequence	NOUN
ftr-499	132	21	.	.	PUNCT
ftr-499	133	1	6	6	NUM
ftr-499	133	2	c	c	NOUN
ftr-499	133	3	is	be	AUX
ftr-499	133	4	not	not	PART
ftr-499	133	5	yet	yet	ADV
ftr-499	133	6	a	a	DET
ftr-499	133	7	partner	partner	NOUN
ftr-499	133	8	and	and	CCONJ
ftr-499	133	9	has	have	VERB
ftr-499	133	10	no	no	DET
ftr-499	133	11	capital	capital	NOUN
ftr-499	133	12	account	account	NOUN
ftr-499	133	13	.	.	PUNCT
ftr-499	134	1	the	the	DET
ftr-499	134	2	analysis	analysis	NOUN
ftr-499	134	3	of	of	ADP
ftr-499	134	4	c	c	NOUN
ftr-499	134	5	's	's	PART
ftr-499	134	6	exercise	exercise	NOUN
ftr-499	134	7	of	of	ADP
ftr-499	134	8	the	the	DET
ftr-499	134	9	option	option	NOUN
ftr-499	134	10	is	be	AUX
ftr-499	134	11	more	more	ADV
ftr-499	134	12	difficult	difficult	ADJ
ftr-499	134	13	.	.	PUNCT
ftr-499	135	1	when	when	SCONJ
ftr-499	135	2	the	the	DET
ftr-499	135	3	asset	asset	NOUN
ftr-499	135	4	is	be	AUX
ftr-499	135	5	worth	worth	ADJ
ftr-499	135	6	400	400	NUM
ftr-499	135	7	,	,	PUNCT
ftr-499	135	8	c	c	PROPN
ftr-499	135	9	contributes	contribute	VERB
ftr-499	135	10	25	25	NUM
ftr-499	135	11	to	to	ADP
ftr-499	135	12	p	p	NOUN
ftr-499	135	13	in	in	ADP
ftr-499	135	14	exchange	exchange	NOUN
ftr-499	135	15	for	for	ADP
ftr-499	135	16	a	a	DET
ftr-499	135	17	10	10	NUM
ftr-499	135	18	%	%	NOUN
ftr-499	135	19	interest	interest	NOUN
ftr-499	135	20	in	in	ADP
ftr-499	135	21	the	the	DET
ftr-499	135	22	partnership	partnership	NOUN
ftr-499	135	23	.	.	PUNCT
ftr-499	136	1	immediately	immediately	ADV
ftr-499	136	2	after	after	ADP
ftr-499	136	3	c	c	PROPN
ftr-499	136	4	's	's	PART
ftr-499	136	5	exercise	exercise	NOUN
ftr-499	136	6	of	of	ADP
ftr-499	136	7	its	its	PRON
ftr-499	136	8	option	option	NOUN
ftr-499	136	9	,	,	PUNCT
ftr-499	136	10	p	p	PROPN
ftr-499	136	11	's	's	PART
ftr-499	136	12	balance	balance	NOUN
ftr-499	136	13	sheet	sheet	NOUN
ftr-499	136	14	,	,	PUNCT
ftr-499	136	15	including	include	VERB
ftr-499	136	16	its	its	PRON
ftr-499	136	17	partners	partner	NOUN
ftr-499	136	18	'	'	PART
ftr-499	136	19	capital	capital	NOUN
ftr-499	136	20	accounts	account	NOUN
ftr-499	136	21	,	,	PUNCT
ftr-499	136	22	should	should	AUX
ftr-499	136	23	be	be	AUX
ftr-499	136	24	revalued	revalue	VERB
ftr-499	136	25	pursuant	pursuant	ADJ
ftr-499	136	26	to	to	ADP
ftr-499	136	27	regulations	regulation	NOUN
ftr-499	136	28	section	section	NOUN
ftr-499	136	29	1.704	1.704	NUM
ftr-499	136	30	-	-	SYM
ftr-499	136	31	1	1	NUM
ftr-499	136	32	(	(	PUNCT
ftr-499	136	33	b)(2)(iv	b)(2)(iv	NOUN
ftr-499	136	34	)	)	PUNCT
ftr-499	136	35	(	(	PUNCT
ftr-499	136	36	)	)	PUNCT
ftr-499	136	37	to	to	PART
ftr-499	136	38	reflect	reflect	VERB
ftr-499	136	39	the	the	DET
ftr-499	136	40	fair	fair	ADJ
ftr-499	136	41	market	market	NOUN
ftr-499	136	42	value	value	NOUN
ftr-499	136	43	of	of	ADP
ftr-499	136	44	the	the	DET
ftr-499	136	45	partnership	partnership	NOUN
ftr-499	136	46	's	's	PART
ftr-499	136	47	property	property	NOUN
ftr-499	136	48	.	.	PUNCT
ftr-499	137	1	that	that	DET
ftr-499	137	2	property	property	NOUN
ftr-499	137	3	has	have	VERB
ftr-499	137	4	a	a	DET
ftr-499	137	5	fair	fair	ADJ
ftr-499	137	6	market	market	NOUN
ftr-499	137	7	value	value	NOUN
ftr-499	137	8	(	(	PUNCT
ftr-499	137	9	taking	take	VERB
ftr-499	137	10	into	into	ADP
ftr-499	137	11	account	account	NOUN
ftr-499	137	12	the	the	DET
ftr-499	137	13	total	total	NOUN
ftr-499	137	14	of	of	ADP
ftr-499	137	15	29	29	NUM
ftr-499	137	16	contributed	contribute	VERB
ftr-499	137	17	by	by	ADP
ftr-499	137	18	c	c	NOUN
ftr-499	137	19	)	)	PUNCT
ftr-499	137	20	of	of	ADP
ftr-499	137	21	429	429	NUM
ftr-499	137	22	.	.	PUNCT
ftr-499	138	1	the	the	DET
ftr-499	138	2	partners	partner	NOUN
ftr-499	138	3	'	'	PART
ftr-499	138	4	business	business	NOUN
ftr-499	138	5	understanding	understanding	NOUN
ftr-499	138	6	requires	require	VERB
ftr-499	138	7	that	that	SCONJ
ftr-499	138	8	c	c	AUX
ftr-499	138	9	be	be	AUX
ftr-499	138	10	entitled	entitle	VERB
ftr-499	138	11	to	to	ADP
ftr-499	138	12	10	10	NUM
ftr-499	138	13	%	%	NOUN
ftr-499	138	14	of	of	ADP
ftr-499	138	15	p	p	X
ftr-499	138	16	's	's	PART
ftr-499	138	17	capital	capital	NOUN
ftr-499	138	18	and	and	CCONJ
ftr-499	138	19	have	have	VERB
ftr-499	138	20	a	a	DET
ftr-499	138	21	capital	capital	NOUN
ftr-499	138	22	account	account	NOUN
ftr-499	138	23	balance	balance	NOUN
ftr-499	138	24	of	of	ADP
ftr-499	138	25	42.9	42.9	NUM
ftr-499	138	26	,	,	PUNCT
ftr-499	138	27	and	and	CCONJ
ftr-499	138	28	that	that	SCONJ
ftr-499	138	29	a	a	PRON
ftr-499	138	30	and	and	CCONJ
ftr-499	138	31	b	b	NOUN
ftr-499	138	32	should	should	AUX
ftr-499	138	33	each	each	PRON
ftr-499	138	34	have	have	VERB
ftr-499	138	35	a	a	DET
ftr-499	138	36	capital	capital	NOUN
ftr-499	138	37	account	account	NOUN
ftr-499	138	38	balance	balance	NOUN
ftr-499	138	39	of	of	ADP
ftr-499	138	40	45	45	NUM
ftr-499	138	41	%	%	NOUN
ftr-499	138	42	of	of	ADP
ftr-499	138	43	429	429	NUM
ftr-499	138	44	or	or	CCONJ
ftr-499	138	45	193.05	193.05	NUM
ftr-499	138	46	.	.	PUNCT
ftr-499	139	1	there	there	PRON
ftr-499	139	2	are	be	VERB
ftr-499	139	3	three	three	NUM
ftr-499	139	4	routes	route	NOUN
ftr-499	139	5	by	by	ADP
ftr-499	139	6	which	which	PRON
ftr-499	139	7	a	a	DET
ftr-499	139	8	,	,	PUNCT
ftr-499	139	9	b	b	NOUN
ftr-499	139	10	and	and	CCONJ
ftr-499	139	11	c	c	PROPN
ftr-499	139	12	can	can	AUX
ftr-499	139	13	reach	reach	VERB
ftr-499	139	14	their	their	PRON
ftr-499	139	15	required	require	VERB
ftr-499	139	16	capital	capital	NOUN
ftr-499	139	17	account	account	NOUN
ftr-499	139	18	balances	balance	NOUN
ftr-499	139	19	.	.	PUNCT
ftr-499	140	1	first	first	ADV
ftr-499	140	2	,	,	PUNCT
ftr-499	140	3	c	c	PROPN
ftr-499	140	4	could	could	AUX
ftr-499	140	5	be	be	AUX
ftr-499	140	6	viewed	view	VERB
ftr-499	140	7	as	as	ADP
ftr-499	140	8	being	be	AUX
ftr-499	140	9	the	the	DET
ftr-499	140	10	recipient	recipient	NOUN
ftr-499	140	11	of	of	ADP
ftr-499	140	12	a	a	DET
ftr-499	140	13	taxable	taxable	ADJ
ftr-499	140	14	capital	capital	NOUN
ftr-499	140	15	shift	shift	NOUN
ftr-499	140	16	of	of	ADP
ftr-499	140	17	13.9	13.9	NUM
ftr-499	140	18	(	(	PUNCT
ftr-499	140	19	its	its	PRON
ftr-499	140	20	capital	capital	NOUN
ftr-499	140	21	account	account	NOUN
ftr-499	140	22	of	of	ADP
ftr-499	140	23	42.9	42.9	NUM
ftr-499	140	24	over	over	ADP
ftr-499	140	25	its	its	PRON
ftr-499	140	26	actual	actual	ADJ
ftr-499	140	27	contributions	contribution	NOUN
ftr-499	140	28	of	of	ADP
ftr-499	140	29	29	29	NUM
ftr-499	140	30	)	)	PUNCT
ftr-499	140	31	.	.	PUNCT
ftr-499	141	1	that	that	PRON
ftr-499	141	2	would	would	AUX
ftr-499	141	3	appear	appear	VERB
ftr-499	141	4	to	to	PART
ftr-499	141	5	be	be	AUX
ftr-499	141	6	the	the	DET
ftr-499	141	7	least	least	ADV
ftr-499	141	8	tenable	tenable	ADJ
ftr-499	141	9	interpretation	interpretation	NOUN
ftr-499	141	10	as	as	ADP
ftr-499	141	11	a	a	DET
ftr-499	141	12	taxpayer	taxpayer	NOUN
ftr-499	141	13	generally	generally	ADV
ftr-499	141	14	does	do	AUX
ftr-499	141	15	not	not	PART
ftr-499	141	16	realize	realize	VERB
ftr-499	141	17	income	income	NOUN
ftr-499	141	18	on	on	ADP
ftr-499	141	19	the	the	DET
ftr-499	141	20	exercise	exercise	NOUN
ftr-499	141	21	of	of	ADP
ftr-499	141	22	a	a	DET
ftr-499	141	23	favorable	favorable	ADJ
ftr-499	141	24	option	option	NOUN
ftr-499	141	25	.	.	PUNCT
ftr-499	141	26	"	"	PUNCT
ftr-499	142	1	second	second	ADV
ftr-499	142	2	,	,	PUNCT
ftr-499	142	3	c	c	PROPN
ftr-499	142	4	can	can	AUX
ftr-499	142	5	be	be	AUX
ftr-499	142	6	viewed	view	VERB
ftr-499	142	7	as	as	ADP
ftr-499	142	8	having	having	AUX
ftr-499	142	9	contingently	contingently	ADV
ftr-499	142	10	become	become	VERB
ftr-499	142	11	a	a	DET
ftr-499	142	12	partner	partner	NOUN
ftr-499	142	13	at	at	ADP
ftr-499	142	14	the	the	DET
ftr-499	142	15	time	time	NOUN
ftr-499	142	16	it	it	PRON
ftr-499	142	17	acquired	acquire	VERB
ftr-499	142	18	its	its	PRON
ftr-499	142	19	option	option	NOUN
ftr-499	142	20	,	,	PUNCT
ftr-499	142	21	so	so	SCONJ
ftr-499	142	22	that	that	SCONJ
ftr-499	142	23	on	on	ADP
ftr-499	142	24	c	c	PROPN
ftr-499	142	25	's	's	PART
ftr-499	142	26	exercise	exercise	NOUN
ftr-499	142	27	of	of	ADP
ftr-499	142	28	its	its	PRON
ftr-499	142	29	option	option	NOUN
ftr-499	142	30	and	and	CCONJ
ftr-499	142	31	p	p	X
ftr-499	142	32	's	's	PART
ftr-499	142	33	revaluation	revaluation	NOUN
ftr-499	142	34	of	of	ADP
ftr-499	142	35	its	its	PRON
ftr-499	142	36	assets	asset	NOUN
ftr-499	142	37	under	under	ADP
ftr-499	142	38	regulations	regulation	NOUN
ftr-499	142	39	section	section	NOUN
ftr-499	142	40	1.704	1.704	NUM
ftr-499	142	41	-	-	SYM
ftr-499	142	42	1(b)(2)(iv)(j(2	1(b)(2)(iv)(j(2	NUM
ftr-499	142	43	)	)	PUNCT
ftr-499	142	44	,	,	PUNCT
ftr-499	142	45	a	a	PRON
ftr-499	142	46	and	and	CCONJ
ftr-499	142	47	b	b	NOUN
ftr-499	142	48	are	be	AUX
ftr-499	142	49	each	each	PRON
ftr-499	142	50	entitled	entitle	VERB
ftr-499	142	51	to	to	ADP
ftr-499	142	52	45	45	NUM
ftr-499	142	53	%	%	NOUN
ftr-499	142	54	of	of	ADP
ftr-499	142	55	the	the	DET
ftr-499	142	56	asset	asset	NOUN
ftr-499	142	57	appreciation	appreciation	NOUN
ftr-499	142	58	and	and	CCONJ
ftr-499	142	59	c	c	NOUN
ftr-499	142	60	to	to	PART
ftr-499	142	61	10	10	NUM
ftr-499	142	62	%	%	NOUN
ftr-499	142	63	of	of	ADP
ftr-499	142	64	that	that	DET
ftr-499	142	65	appreciation	appreciation	NOUN
ftr-499	142	66	.	.	PUNCT
ftr-499	143	1	a	a	PRON
ftr-499	143	2	and	and	CCONJ
ftr-499	143	3	b	b	NOUN
ftr-499	143	4	would	would	AUX
ftr-499	143	5	then	then	ADV
ftr-499	143	6	each	each	PRON
ftr-499	143	7	have	have	VERB
ftr-499	143	8	capital	capital	NOUN
ftr-499	143	9	account	account	NOUN
ftr-499	143	10	balances	balance	NOUN
ftr-499	143	11	of	of	ADP
ftr-499	143	12	190	190	NUM
ftr-499	143	13	and	and	CCONJ
ftr-499	143	14	c	c	PROPN
ftr-499	143	15	a	a	DET
ftr-499	143	16	capital	capital	NOUN
ftr-499	143	17	account	account	NOUN
ftr-499	143	18	balance	balance	NOUN
ftr-499	143	19	of	of	ADP
ftr-499	143	20	49	49	NUM
ftr-499	143	21	.	.	PUNCT
ftr-499	144	1	to	to	PART
ftr-499	144	2	achieve	achieve	VERB
ftr-499	144	3	the	the	DET
ftr-499	144	4	economically	economically	ADV
ftr-499	144	5	required	require	VERB
ftr-499	144	6	capital	capital	NOUN
ftr-499	144	7	account	account	NOUN
ftr-499	144	8	balances	balance	NOUN
ftr-499	144	9	,	,	PUNCT
ftr-499	144	10	there	there	PRON
ftr-499	144	11	would	would	AUX
ftr-499	144	12	have	have	VERB
ftr-499	144	13	to	to	PART
ftr-499	144	14	be	be	AUX
ftr-499	144	15	a	a	DET
ftr-499	144	16	capital	capital	NOUN
ftr-499	144	17	shift	shift	NOUN
ftr-499	144	18	of	of	ADP
ftr-499	144	19	6.1	6.1	NUM
ftr-499	144	20	from	from	ADP
ftr-499	144	21	c	c	PROPN
ftr-499	144	22	to	to	ADP
ftr-499	144	23	a	a	PRON
ftr-499	144	24	and	and	CCONJ
ftr-499	144	25	b	b	NOUN
ftr-499	144	26	,	,	PUNCT
ftr-499	144	27	and	and	CCONJ
ftr-499	144	28	a	a	PRON
ftr-499	144	29	and	and	CCONJ
ftr-499	144	30	b	b	NOUN
ftr-499	144	31	would	would	AUX
ftr-499	144	32	each	each	PRON
ftr-499	144	33	recognize	recognize	VERB
ftr-499	144	34	income	income	NOUN
ftr-499	144	35	of	of	ADP
ftr-499	144	36	3.05	3.05	NUM
ftr-499	144	37	.	.	PUNCT
ftr-499	145	1	that	that	DET
ftr-499	145	2	position	position	NOUN
ftr-499	145	3	is	be	AUX
ftr-499	145	4	more	more	ADV
ftr-499	145	5	tenable	tenable	ADJ
ftr-499	145	6	.	.	PUNCT
ftr-499	146	1	the	the	DET
ftr-499	146	2	6.1	6.1	NUM
ftr-499	146	3	capital	capital	NOUN
ftr-499	146	4	shift	shift	NOUN
ftr-499	146	5	represents	represent	VERB
ftr-499	146	6	the	the	DET
ftr-499	146	7	premium	premium	NOUN
ftr-499	146	8	paid	pay	VERB
ftr-499	146	9	by	by	ADP
ftr-499	146	10	c	c	PROPN
ftr-499	146	11	for	for	ADP
ftr-499	146	12	the	the	DET
ftr-499	146	13	privilege	privilege	NOUN
ftr-499	146	14	of	of	ADP
ftr-499	146	15	allowing	allow	VERB
ftr-499	146	16	it	it	PRON
ftr-499	146	17	to	to	PART
ftr-499	146	18	defer	defer	VERB
ftr-499	146	19	its	its	PRON
ftr-499	146	20	decision	decision	NOUN
ftr-499	146	21	as	as	ADP
ftr-499	146	22	to	to	ADP
ftr-499	146	23	whether	whether	SCONJ
ftr-499	146	24	to	to	PART
ftr-499	146	25	become	become	VERB
ftr-499	146	26	a	a	DET
ftr-499	146	27	partner	partner	NOUN
ftr-499	146	28	.	.	PUNCT
ftr-499	147	1	third	third	ADJ
ftr-499	147	2	,	,	PUNCT
ftr-499	147	3	c	c	X
ftr-499	147	4	's	's	PART
ftr-499	147	5	aggregate	aggregate	ADJ
ftr-499	147	6	contribution	contribution	NOUN
ftr-499	147	7	of	of	ADP
ftr-499	147	8	29	29	NUM
ftr-499	147	9	can	can	AUX
ftr-499	147	10	be	be	AUX
ftr-499	147	11	viewed	view	VERB
ftr-499	147	12	as	as	ADP
ftr-499	147	13	its	its	PRON
ftr-499	147	14	acquisition	acquisition	NOUN
ftr-499	147	15	of	of	ADP
ftr-499	147	16	a	a	DET
ftr-499	147	17	10	10	NUM
ftr-499	147	18	%	%	NOUN
ftr-499	147	19	interest	interest	NOUN
ftr-499	147	20	in	in	ADP
ftr-499	147	21	a	a	DET
ftr-499	147	22	partnership	partnership	NOUN
ftr-499	147	23	with	with	ADP
ftr-499	147	24	total	total	ADJ
ftr-499	147	25	assets	asset	NOUN
ftr-499	147	26	of	of	ADP
ftr-499	147	27	290	290	NUM
ftr-499	147	28	(	(	PUNCT
ftr-499	147	29	the	the	DET
ftr-499	147	30	asset	asset	NOUN
ftr-499	147	31	valued	value	VERB
ftr-499	147	32	at	at	ADP
ftr-499	147	33	261	261	NUM
ftr-499	147	34	and	and	CCONJ
ftr-499	147	35	a	a	DET
ftr-499	147	36	total	total	ADJ
ftr-499	147	37	cash	cash	NOUN
ftr-499	147	38	contribution	contribution	NOUN
ftr-499	147	39	of	of	ADP
ftr-499	147	40	29	29	NUM
ftr-499	147	41	)	)	PUNCT
ftr-499	147	42	and	and	CCONJ
ftr-499	147	43	its	its	AUX
ftr-499	147	44	becoming	becoming	AUX
ftr-499	147	45	entitled	entitle	VERB
ftr-499	147	46	to	to	ADP
ftr-499	147	47	10	10	NUM
ftr-499	147	48	%	%	NOUN
ftr-499	147	49	of	of	ADP
ftr-499	147	50	any	any	DET
ftr-499	147	51	subsequent	subsequent	ADJ
ftr-499	147	52	appreciation	appreciation	NOUN
ftr-499	147	53	.	.	PUNCT
ftr-499	148	1	c	c	NOUN
ftr-499	148	2	's	's	PART
ftr-499	148	3	acquisition	acquisition	NOUN
ftr-499	148	4	of	of	ADP
ftr-499	148	5	a	a	DET
ftr-499	148	6	10	10	NUM
ftr-499	148	7	%	%	NOUN
ftr-499	148	8	interest	interest	NOUN
ftr-499	148	9	in	in	ADP
ftr-499	148	10	p	p	NOUN
ftr-499	148	11	when	when	SCONJ
ftr-499	148	12	p	p	PRON
ftr-499	148	13	's	's	PART
ftr-499	148	14	assets	asset	NOUN
ftr-499	148	15	have	have	VERB
ftr-499	148	16	a	a	DET
ftr-499	148	17	value	value	NOUN
ftr-499	148	18	of	of	ADP
ftr-499	148	19	290	290	NUM
ftr-499	148	20	corresponds	correspond	NOUN
ftr-499	148	21	to	to	ADP
ftr-499	148	22	the	the	DET
ftr-499	148	23	following	follow	VERB
ftr-499	148	24	p	p	NOUN
ftr-499	148	25	balance	balance	NOUN
ftr-499	148	26	sheet	sheet	NOUN
ftr-499	148	27	:	:	PUNCT
ftr-499	148	28	16	16	NUM
ftr-499	148	29	.	.	PUNCT
ftr-499	149	1	mckee	mckee	PROPN
ftr-499	149	2	et	et	PROPN
ftr-499	149	3	al	al	PROPN
ftr-499	149	4	.	.	PROPN
ftr-499	149	5	,	,	PUNCT
ftr-499	149	6	supra	supra	PROPN
ftr-499	149	7	note	note	PROPN
ftr-499	149	8	4	4	NUM
ftr-499	149	9	,	,	PUNCT
ftr-499	149	10	6.02[3][a	6.02[3][a	ADV
ftr-499	149	11	]	]	PUNCT
ftr-499	149	12	.	.	PUNCT
ftr-499	150	1	17	17	NUM
ftr-499	150	2	.	.	PUNCT
ftr-499	151	1	this	this	DET
ftr-499	151	2	generalization	generalization	NOUN
ftr-499	151	3	follows	follow	VERB
ftr-499	151	4	from	from	ADP
ftr-499	151	5	the	the	DET
ftr-499	151	6	rule	rule	NOUN
ftr-499	151	7	that	that	SCONJ
ftr-499	151	8	the	the	DET
ftr-499	151	9	option	option	NOUN
ftr-499	151	10	holder	holder	NOUN
ftr-499	151	11	's	's	PART
ftr-499	151	12	basis	basis	NOUN
ftr-499	151	13	in	in	ADP
ftr-499	151	14	property	property	NOUN
ftr-499	151	15	acquired	acquire	VERB
ftr-499	151	16	on	on	ADP
ftr-499	151	17	the	the	DET
ftr-499	151	18	exercise	exercise	NOUN
ftr-499	151	19	of	of	ADP
ftr-499	151	20	an	an	DET
ftr-499	151	21	option	option	NOUN
ftr-499	151	22	equals	equal	VERB
ftr-499	151	23	the	the	DET
ftr-499	151	24	amount	amount	NOUN
ftr-499	151	25	paid	pay	VERB
ftr-499	151	26	for	for	ADP
ftr-499	151	27	the	the	DET
ftr-499	151	28	property	property	NOUN
ftr-499	151	29	plus	plus	CCONJ
ftr-499	151	30	the	the	DET
ftr-499	151	31	amount	amount	NOUN
ftr-499	151	32	paid	pay	VERB
ftr-499	151	33	for	for	ADP
ftr-499	151	34	the	the	DET
ftr-499	151	35	option	option	NOUN
ftr-499	151	36	.	.	PUNCT
ftr-499	152	1	rev	rev	PROPN
ftr-499	152	2	.	.	PUNCT
ftr-499	153	1	rul	rul	PROPN
ftr-499	153	2	.	.	PUNCT
ftr-499	154	1	58	58	NUM
ftr-499	154	2	-	-	SYM
ftr-499	154	3	234	234	NUM
ftr-499	154	4	,	,	PUNCT
ftr-499	154	5	58	58	NUM
ftr-499	154	6	-	-	SYM
ftr-499	154	7	1	1	NUM
ftr-499	154	8	c.b	c.b	PROPN
ftr-499	154	9	.	.	PROPN
ftr-499	154	10	279	279	NUM
ftr-499	154	11	,	,	PUNCT
ftr-499	154	12	286	286	NUM
ftr-499	154	13	;	;	PUNCT
ftr-499	154	14	realty	realty	PROPN
ftr-499	154	15	sales	sales	PROPN
ftr-499	154	16	co.	co.	PROPN
ftr-499	154	17	v.	v.	PROPN
ftr-499	154	18	commissioner	commissioner	PROPN
ftr-499	154	19	,	,	PUNCT
ftr-499	154	20	10	10	NUM
ftr-499	154	21	b.t.a	b.t.a	NOUN
ftr-499	154	22	.	.	PROPN
ftr-499	154	23	1217	1217	NUM
ftr-499	154	24	(	(	PUNCT
ftr-499	154	25	1928	1928	NUM
ftr-499	154	26	)	)	PUNCT
ftr-499	154	27	,	,	PUNCT
ftr-499	154	28	acq	acq	PROPN
ftr-499	154	29	.	.	PROPN
ftr-499	154	30	,	,	PUNCT
ftr-499	154	31	c.b	c.b	PROPN
ftr-499	154	32	.	.	PROPN
ftr-499	154	33	vii-2	vii-2	NOUN
ftr-499	154	34	,	,	PUNCT
ftr-499	154	35	33	33	NUM
ftr-499	154	36	(	(	PUNCT
ftr-499	154	37	1928	1928	NUM
ftr-499	154	38	)	)	PUNCT
ftr-499	154	39	.	.	PUNCT
ftr-499	155	1	the	the	DET
ftr-499	155	2	rule	rule	NOUN
ftr-499	155	3	does	do	AUX
ftr-499	155	4	not	not	PART
ftr-499	155	5	apply	apply	VERB
ftr-499	155	6	to	to	ADP
ftr-499	155	7	the	the	DET
ftr-499	155	8	exercise	exercise	NOUN
ftr-499	155	9	of	of	ADP
ftr-499	155	10	options	option	NOUN
ftr-499	155	11	on	on	ADP
ftr-499	155	12	§	§	PROPN
ftr-499	155	13	1256	1256	NUM
ftr-499	155	14	contracts	contract	NOUN
ftr-499	155	15	.	.	PUNCT
ftr-499	156	1	irc	irc	PROPN
ftr-499	156	2	§	§	PROPN
ftr-499	156	3	1234(c)(1	1234(c)(1	NUM
ftr-499	156	4	)	)	PUNCT
ftr-499	156	5	.	.	PUNCT
ftr-499	157	1	[	[	X
ftr-499	157	2	vol	vol	NOUN
ftr-499	157	3	1:9	1:9	NUM
ftr-499	157	4	partnership	partnership	NOUN
ftr-499	157	5	securities	securities	PROPN
ftr-499	157	6	asset	asset	NOUN
ftr-499	157	7	book	book	NOUN
ftr-499	157	8	tax	tax	NOUN
ftr-499	157	9	partner	partner	NOUN
ftr-499	157	10	book	book	NOUN
ftr-499	157	11	tax	tax	NOUN
ftr-499	157	12	asset	asset	NOUN
ftr-499	157	13	261	261	NUM
ftr-499	157	14	200	200	NUM
ftr-499	157	15	a	a	DET
ftr-499	157	16	130.5	130.5	NUM
ftr-499	157	17	100	100	NUM
ftr-499	157	18	cash	cash	NOUN
ftr-499	157	19	29	29	NUM
ftr-499	157	20	29	29	NUM
ftr-499	157	21	b	b	NOUN
ftr-499	157	22	130.5	130.5	NUM
ftr-499	157	23	100	100	NUM
ftr-499	157	24	c	c	NOUN
ftr-499	157	25	29	29	NUM
ftr-499	157	26	29	29	NUM
ftr-499	157	27	total	total	NOUN
ftr-499	157	28	290	290	NUM
ftr-499	157	29	229	229	NUM
ftr-499	157	30	290	290	NUM
ftr-499	157	31	229	229	NUM
ftr-499	157	32	under	under	ADP
ftr-499	157	33	section	section	NOUN
ftr-499	157	34	704(c	704(c	PROPN
ftr-499	157	35	)	)	PUNCT
ftr-499	157	36	principles	principle	NOUN
ftr-499	157	37	,	,	PUNCT
ftr-499	157	38	p	p	X
ftr-499	157	39	's	's	PART
ftr-499	157	40	annual	annual	ADJ
ftr-499	157	41	depreciation	depreciation	NOUN
ftr-499	157	42	of	of	ADP
ftr-499	157	43	20	20	NUM
ftr-499	157	44	is	be	AUX
ftr-499	157	45	allocable	allocable	ADJ
ftr-499	157	46	2.61	2.61	NUM
ftr-499	157	47	to	to	ADP
ftr-499	157	48	c	c	NOUN
ftr-499	157	49	and	and	CCONJ
ftr-499	157	50	8.695	8.695	NUM
ftr-499	157	51	each	each	DET
ftr-499	157	52	to	to	ADP
ftr-499	157	53	a	a	PRON
ftr-499	157	54	and	and	CCONJ
ftr-499	157	55	b.	b.	PROPN
ftr-499	157	56	taking	take	VERB
ftr-499	157	57	into	into	ADP
ftr-499	157	58	account	account	NOUN
ftr-499	157	59	the	the	DET
ftr-499	157	60	asset	asset	NOUN
ftr-499	157	61	's	's	PART
ftr-499	157	62	appreciation	appreciation	NOUN
ftr-499	157	63	of	of	ADP
ftr-499	157	64	139	139	NUM
ftr-499	157	65	to	to	PART
ftr-499	157	66	400	400	NUM
ftr-499	157	67	after	after	ADP
ftr-499	157	68	c	c	PROPN
ftr-499	157	69	's	's	PART
ftr-499	157	70	deemed	deem	VERB
ftr-499	157	71	admission	admission	NOUN
ftr-499	157	72	,	,	PUNCT
ftr-499	157	73	p	p	PROPN
ftr-499	157	74	's	's	PART
ftr-499	157	75	balance	balance	NOUN
ftr-499	157	76	sheet	sheet	NOUN
ftr-499	157	77	would	would	AUX
ftr-499	157	78	be	be	AUX
ftr-499	157	79	:	:	PUNCT
ftr-499	157	80	asset	asset	NOUN
ftr-499	157	81	book	book	NOUN
ftr-499	157	82	tax	tax	NOUN
ftr-499	157	83	partner	partner	NOUN
ftr-499	157	84	book	book	NOUN
ftr-499	157	85	tax	tax	NOUN
ftr-499	157	86	asset	asset	NOUN
ftr-499	157	87	400	400	NUM
ftr-499	157	88	200	200	NUM
ftr-499	157	89	a	a	DET
ftr-499	157	90	193.05	193.05	NUM
ftr-499	157	91	100	100	NUM
ftr-499	157	92	cash	cash	NOUN
ftr-499	157	93	29	29	NUM
ftr-499	157	94	29	29	NUM
ftr-499	157	95	b	b	SYM
ftr-499	157	96	193.05	193.05	NUM
ftr-499	157	97	100	100	NUM
ftr-499	157	98	c	c	NOUN
ftr-499	157	99	42.9	42.9	NUM
ftr-499	157	100	29	29	NUM
ftr-499	157	101	total	total	NOUN
ftr-499	157	102	429	429	NUM
ftr-499	157	103	229	229	NUM
ftr-499	157	104	429	429	NUM
ftr-499	157	105	229	229	NUM
ftr-499	157	106	the	the	DET
ftr-499	157	107	allocation	allocation	NOUN
ftr-499	157	108	of	of	ADP
ftr-499	157	109	depreciation	depreciation	NOUN
ftr-499	157	110	is	be	AUX
ftr-499	157	111	unaffected	unaffected	ADJ
ftr-499	157	112	.	.	PUNCT
ftr-499	158	1	this	this	DET
ftr-499	158	2	final	final	ADJ
ftr-499	158	3	analysis	analysis	NOUN
ftr-499	158	4	,	,	PUNCT
ftr-499	158	5	which	which	PRON
ftr-499	158	6	results	result	VERB
ftr-499	158	7	in	in	ADP
ftr-499	158	8	no	no	DET
ftr-499	158	9	gain	gain	NOUN
ftr-499	158	10	to	to	ADP
ftr-499	158	11	a	a	DET
ftr-499	158	12	,	,	PUNCT
ftr-499	158	13	b	b	PROPN
ftr-499	158	14	or	or	CCONJ
ftr-499	158	15	c	c	NOUN
ftr-499	158	16	,	,	PUNCT
ftr-499	158	17	seems	seem	VERB
ftr-499	158	18	preferable	preferable	ADJ
ftr-499	158	19	.	.	PUNCT
ftr-499	159	1	it	it	PRON
ftr-499	159	2	permits	permit	VERB
ftr-499	159	3	the	the	DET
ftr-499	159	4	treatment	treatment	NOUN
ftr-499	159	5	of	of	ADP
ftr-499	159	6	options	option	NOUN
ftr-499	159	7	to	to	PART
ftr-499	159	8	acquire	acquire	VERB
ftr-499	159	9	partnership	partnership	NOUN
ftr-499	159	10	interests	interest	NOUN
ftr-499	159	11	to	to	PART
ftr-499	159	12	parallel	parallel	VERB
ftr-499	159	13	the	the	DET
ftr-499	159	14	treatment	treatment	NOUN
ftr-499	159	15	of	of	ADP
ftr-499	159	16	options	option	NOUN
ftr-499	159	17	to	to	PART
ftr-499	159	18	acquire	acquire	VERB
ftr-499	159	19	corporate	corporate	ADJ
ftr-499	159	20	stock	stock	NOUN
ftr-499	159	21	.	.	PUNCT
ftr-499	160	1	in	in	ADP
ftr-499	160	2	addition	addition	NOUN
ftr-499	160	3	,	,	PUNCT
ftr-499	160	4	it	it	PRON
ftr-499	160	5	is	be	AUX
ftr-499	160	6	consistent	consistent	ADJ
ftr-499	160	7	with	with	ADP
ftr-499	160	8	a	a	DET
ftr-499	160	9	literal	literal	ADJ
ftr-499	160	10	reading	reading	NOUN
ftr-499	160	11	of	of	ADP
ftr-499	160	12	section	section	NOUN
ftr-499	160	13	721	721	NUM
ftr-499	160	14	,	,	PUNCT
ftr-499	160	15	which	which	PRON
ftr-499	160	16	states	state	VERB
ftr-499	160	17	:	:	PUNCT
ftr-499	160	18	"	"	PUNCT
ftr-499	160	19	no	no	DET
ftr-499	160	20	gain	gain	NOUN
ftr-499	160	21	or	or	CCONJ
ftr-499	160	22	loss	loss	NOUN
ftr-499	160	23	shall	shall	AUX
ftr-499	160	24	be	be	AUX
ftr-499	160	25	recognized	recognize	VERB
ftr-499	160	26	to	to	ADP
ftr-499	160	27	a	a	DET
ftr-499	160	28	partnership	partnership	NOUN
ftr-499	160	29	or	or	CCONJ
ftr-499	160	30	to	to	ADP
ftr-499	160	31	any	any	PRON
ftr-499	160	32	of	of	ADP
ftr-499	160	33	its	its	PRON
ftr-499	160	34	partners	partner	NOUN
ftr-499	160	35	in	in	ADP
ftr-499	160	36	the	the	DET
ftr-499	160	37	case	case	NOUN
ftr-499	160	38	of	of	ADP
ftr-499	160	39	a	a	DET
ftr-499	160	40	contribution	contribution	NOUN
ftr-499	160	41	of	of	ADP
ftr-499	160	42	property	property	NOUN
ftr-499	160	43	to	to	ADP
ftr-499	160	44	the	the	DET
ftr-499	160	45	partnership	partnership	NOUN
ftr-499	160	46	in	in	ADP
ftr-499	160	47	exchange	exchange	NOUN
ftr-499	160	48	for	for	ADP
ftr-499	160	49	an	an	DET
ftr-499	160	50	interest	interest	NOUN
ftr-499	160	51	in	in	ADP
ftr-499	160	52	the	the	DET
ftr-499	160	53	partnership	partnership	NOUN
ftr-499	160	54	.	.	PUNCT
ftr-499	161	1	"	"	PUNCT
ftr-499	161	2	'	'	PUNCT
ftr-499	161	3	8	8	NUM
ftr-499	161	4	c	c	NOUN
ftr-499	161	5	has	have	AUX
ftr-499	161	6	received	receive	VERB
ftr-499	161	7	a	a	DET
ftr-499	161	8	partnership	partnership	NOUN
ftr-499	161	9	interest	interest	NOUN
ftr-499	161	10	in	in	ADP
ftr-499	161	11	exchange	exchange	NOUN
ftr-499	161	12	solely	solely	ADV
ftr-499	161	13	for	for	ADP
ftr-499	161	14	two	two	NUM
ftr-499	161	15	cash	cash	NOUN
ftr-499	161	16	contributions	contribution	NOUN
ftr-499	161	17	.	.	PUNCT
ftr-499	162	1	however	however	ADV
ftr-499	162	2	,	,	PUNCT
ftr-499	162	3	regulations	regulation	NOUN
ftr-499	162	4	section	section	VERB
ftr-499	162	5	1.721	1.721	NUM
ftr-499	162	6	-	-	SYM
ftr-499	162	7	1(b)(1	1(b)(1	NUM
ftr-499	162	8	)	)	PUNCT
ftr-499	162	9	can	can	AUX
ftr-499	162	10	be	be	AUX
ftr-499	162	11	read	read	VERB
ftr-499	162	12	to	to	PART
ftr-499	162	13	cause	cause	VERB
ftr-499	162	14	section	section	NOUN
ftr-499	162	15	721	721	NUM
ftr-499	162	16	not	not	PART
ftr-499	162	17	to	to	PART
ftr-499	162	18	apply	apply	VERB
ftr-499	162	19	:	:	PUNCT
ftr-499	162	20	normally	normally	ADV
ftr-499	162	21	,	,	PUNCT
ftr-499	162	22	under	under	ADP
ftr-499	162	23	local	local	ADJ
ftr-499	162	24	law	law	NOUN
ftr-499	162	25	,	,	PUNCT
ftr-499	162	26	each	each	DET
ftr-499	162	27	partner	partner	NOUN
ftr-499	162	28	is	be	AUX
ftr-499	162	29	entitled	entitle	VERB
ftr-499	162	30	to	to	PART
ftr-499	162	31	be	be	AUX
ftr-499	162	32	repaid	repay	VERB
ftr-499	162	33	his	his	PRON
ftr-499	162	34	contribution	contribution	NOUN
ftr-499	162	35	of	of	ADP
ftr-499	162	36	money	money	NOUN
ftr-499	162	37	or	or	CCONJ
ftr-499	162	38	other	other	ADJ
ftr-499	162	39	property	property	NOUN
ftr-499	162	40	to	to	ADP
ftr-499	162	41	the	the	DET
ftr-499	162	42	partnership	partnership	NOUN
ftr-499	162	43	(	(	PUNCT
ftr-499	162	44	at	at	ADP
ftr-499	162	45	the	the	DET
ftr-499	162	46	value	value	NOUN
ftr-499	162	47	placed	place	VERB
ftr-499	162	48	upon	upon	SCONJ
ftr-499	162	49	such	such	ADJ
ftr-499	162	50	property	property	NOUN
ftr-499	162	51	by	by	ADP
ftr-499	162	52	the	the	DET
ftr-499	162	53	partnership	partnership	NOUN
ftr-499	162	54	at	at	ADP
ftr-499	162	55	the	the	DET
ftr-499	162	56	time	time	NOUN
ftr-499	162	57	of	of	ADP
ftr-499	162	58	the	the	DET
ftr-499	162	59	contribution	contribution	NOUN
ftr-499	162	60	)	)	PUNCT
ftr-499	162	61	whether	whether	SCONJ
ftr-499	162	62	made	make	VERB
ftr-499	162	63	at	at	ADP
ftr-499	162	64	the	the	DET
ftr-499	162	65	formation	formation	NOUN
ftr-499	162	66	of	of	ADP
ftr-499	162	67	the	the	DET
ftr-499	162	68	partnership	partnership	NOUN
ftr-499	162	69	or	or	CCONJ
ftr-499	162	70	subsequent	subsequent	ADJ
ftr-499	162	71	thereto	thereto	VERB
ftr-499	162	72	.	.	PUNCT
ftr-499	163	1	to	to	ADP
ftr-499	163	2	the	the	DET
ftr-499	163	3	extent	extent	NOUN
ftr-499	163	4	that	that	SCONJ
ftr-499	163	5	any	any	PRON
ftr-499	163	6	of	of	ADP
ftr-499	163	7	the	the	DET
ftr-499	163	8	partners	partner	NOUN
ftr-499	163	9	gives	give	VERB
ftr-499	163	10	up	up	ADP
ftr-499	163	11	any	any	DET
ftr-499	163	12	part	part	NOUN
ftr-499	163	13	of	of	ADP
ftr-499	163	14	his	his	PRON
ftr-499	163	15	right	right	NOUN
ftr-499	163	16	to	to	PART
ftr-499	163	17	be	be	AUX
ftr-499	163	18	repaid	repay	VERB
ftr-499	163	19	his	his	PRON
ftr-499	163	20	contributions	contribution	NOUN
ftr-499	163	21	(	(	PUNCT
ftr-499	163	22	as	as	SCONJ
ftr-499	163	23	distinguished	distinguish	VERB
ftr-499	163	24	from	from	ADP
ftr-499	163	25	a	a	DET
ftr-499	163	26	share	share	NOUN
ftr-499	163	27	in	in	ADP
ftr-499	163	28	partnership	partnership	NOUN
ftr-499	163	29	profits	profit	NOUN
ftr-499	163	30	)	)	PUNCT
ftr-499	163	31	in	in	ADP
ftr-499	163	32	favor	favor	NOUN
ftr-499	163	33	of	of	ADP
ftr-499	163	34	another	another	DET
ftr-499	163	35	partner	partner	NOUN
ftr-499	163	36	as	as	ADP
ftr-499	163	37	compensation	compensation	NOUN
ftr-499	163	38	for	for	ADP
ftr-499	163	39	services	service	NOUN
ftr-499	163	40	(	(	PUNCT
ftr-499	163	41	or	or	CCONJ
ftr-499	163	42	in	in	ADP
ftr-499	163	43	satisfaction	satisfaction	NOUN
ftr-499	163	44	of	of	ADP
ftr-499	163	45	an	an	DET
ftr-499	163	46	obligation	obligation	NOUN
ftr-499	163	47	)	)	PUNCT
ftr-499	163	48	,	,	PUNCT
ftr-499	163	49	section	section	NOUN
ftr-499	163	50	721	721	NUM
ftr-499	163	51	does	do	AUX
ftr-499	163	52	not	not	PART
ftr-499	163	53	apply	apply	VERB
ftr-499	163	54	.	.	PUNCT
ftr-499	163	55	'	'	PUNCT
ftr-499	164	1	9	9	NUM
ftr-499	164	2	18	18	NUM
ftr-499	164	3	.	.	PUNCT
ftr-499	165	1	irc	irc	PROPN
ftr-499	165	2	§	§	PROPN
ftr-499	165	3	721(a	721(a	PROPN
ftr-499	165	4	)	)	PUNCT
ftr-499	165	5	.	.	PUNCT
ftr-499	166	1	19	19	NUM
ftr-499	166	2	.	.	PUNCT
ftr-499	166	3	regs	regs	PROPN
ftr-499	166	4	.	.	PUNCT
ftr-499	167	1	§	§	PROPN
ftr-499	167	2	1.721	1.721	NUM
ftr-499	167	3	-	-	SYM
ftr-499	167	4	1(b)(1	1(b)(1	NUM
ftr-499	167	5	)	)	PUNCT
ftr-499	167	6	.	.	PUNCT
ftr-499	168	1	19931	19931	NUM
ftr-499	168	2	florida	florida	PROPN
ftr-499	168	3	tax	tax	NOUN
ftr-499	168	4	review	review	NOUN
ftr-499	168	5	appreciation	appreciation	NOUN
ftr-499	168	6	that	that	PRON
ftr-499	168	7	has	have	AUX
ftr-499	168	8	economically	economically	ADV
ftr-499	168	9	accrued	accrue	VERB
ftr-499	168	10	prior	prior	ADV
ftr-499	168	11	to	to	ADP
ftr-499	168	12	the	the	DET
ftr-499	168	13	admission	admission	NOUN
ftr-499	168	14	of	of	ADP
ftr-499	168	15	a	a	DET
ftr-499	168	16	new	new	ADJ
ftr-499	168	17	partner	partner	NOUN
ftr-499	168	18	can	can	AUX
ftr-499	168	19	be	be	AUX
ftr-499	168	20	treated	treat	VERB
ftr-499	168	21	as	as	ADP
ftr-499	168	22	the	the	DET
ftr-499	168	23	equivalent	equivalent	NOUN
ftr-499	168	24	of	of	ADP
ftr-499	168	25	a	a	DET
ftr-499	168	26	contribution	contribution	NOUN
ftr-499	168	27	of	of	ADP
ftr-499	168	28	money	money	NOUN
ftr-499	168	29	or	or	CCONJ
ftr-499	168	30	other	other	ADJ
ftr-499	168	31	property	property	NOUN
ftr-499	168	32	by	by	ADP
ftr-499	168	33	the	the	DET
ftr-499	168	34	other	other	ADJ
ftr-499	168	35	partners,2	partners,2	NOUN
ftr-499	168	36	"	"	PUNCT
ftr-499	168	37	and	and	CCONJ
ftr-499	168	38	p	p	X
ftr-499	168	39	's	's	PART
ftr-499	168	40	transfer	transfer	NOUN
ftr-499	168	41	of	of	ADP
ftr-499	168	42	a	a	DET
ftr-499	168	43	partnership	partnership	NOUN
ftr-499	168	44	interest	interest	NOUN
ftr-499	168	45	to	to	ADP
ftr-499	168	46	c	c	NOUN
ftr-499	168	47	can	can	AUX
ftr-499	168	48	be	be	AUX
ftr-499	168	49	viewed	view	VERB
ftr-499	168	50	as	as	ADP
ftr-499	168	51	the	the	DET
ftr-499	168	52	satisfaction	satisfaction	NOUN
ftr-499	168	53	of	of	ADP
ftr-499	168	54	an	an	DET
ftr-499	168	55	obligation	obligation	NOUN
ftr-499	168	56	created	create	VERB
ftr-499	168	57	by	by	ADP
ftr-499	168	58	the	the	DET
ftr-499	168	59	option	option	NOUN
ftr-499	168	60	agreement	agreement	NOUN
ftr-499	168	61	.	.	PUNCT
ftr-499	169	1	regulations	regulation	NOUN
ftr-499	169	2	section	section	VERB
ftr-499	169	3	1.721	1.721	NUM
ftr-499	169	4	-	-	SYM
ftr-499	169	5	1(b)(1	1(b)(1	NUM
ftr-499	169	6	)	)	PUNCT
ftr-499	169	7	should	should	AUX
ftr-499	169	8	not	not	PART
ftr-499	169	9	be	be	AUX
ftr-499	169	10	read	read	VERB
ftr-499	169	11	so	so	ADV
ftr-499	169	12	expansively	expansively	ADV
ftr-499	169	13	to	to	PART
ftr-499	169	14	cause	cause	VERB
ftr-499	169	15	any	any	PRON
ftr-499	169	16	of	of	ADP
ftr-499	169	17	a	a	DET
ftr-499	169	18	,	,	PUNCT
ftr-499	169	19	b	b	NOUN
ftr-499	169	20	or	or	CCONJ
ftr-499	169	21	c	c	NOUN
ftr-499	169	22	to	to	PART
ftr-499	169	23	recognize	recognize	VERB
ftr-499	169	24	gain	gain	NOUN
ftr-499	169	25	.	.	PUNCT
ftr-499	170	1	causing	cause	VERB
ftr-499	170	2	c	c	NOUN
ftr-499	170	3	to	to	PART
ftr-499	170	4	recognize	recognize	VERB
ftr-499	170	5	gain	gain	NOUN
ftr-499	170	6	is	be	AUX
ftr-499	170	7	,	,	PUNCT
ftr-499	170	8	as	as	SCONJ
ftr-499	170	9	noted	note	VERB
ftr-499	170	10	above	above	ADV
ftr-499	170	11	,	,	PUNCT
ftr-499	170	12	inconsistent	inconsistent	ADJ
ftr-499	170	13	with	with	ADP
ftr-499	170	14	the	the	DET
ftr-499	170	15	ordinary	ordinary	ADJ
ftr-499	170	16	treatment	treatment	NOUN
ftr-499	170	17	of	of	ADP
ftr-499	170	18	exercising	exercise	VERB
ftr-499	170	19	favorable	favorable	ADJ
ftr-499	170	20	options	option	NOUN
ftr-499	170	21	.	.	PUNCT
ftr-499	171	1	causing	cause	VERB
ftr-499	171	2	a	a	PRON
ftr-499	171	3	and	and	CCONJ
ftr-499	171	4	b	b	NOUN
ftr-499	171	5	to	to	PART
ftr-499	171	6	recognize	recognize	VERB
ftr-499	171	7	gain	gain	NOUN
ftr-499	171	8	on	on	ADP
ftr-499	171	9	c	c	PROPN
ftr-499	171	10	's	's	PART
ftr-499	171	11	"	"	PUNCT
ftr-499	171	12	bargain	bargain	NOUN
ftr-499	171	13	"	"	PUNCT
ftr-499	171	14	contribution	contribution	NOUN
ftr-499	171	15	of	of	ADP
ftr-499	171	16	cash	cash	NOUN
ftr-499	171	17	for	for	ADP
ftr-499	171	18	a	a	DET
ftr-499	171	19	partnership	partnership	NOUN
ftr-499	171	20	interest	interest	NOUN
ftr-499	171	21	is	be	AUX
ftr-499	171	22	not	not	PART
ftr-499	171	23	consistent	consistent	ADJ
ftr-499	171	24	with	with	ADP
ftr-499	171	25	a	a	PRON
ftr-499	171	26	and	and	CCONJ
ftr-499	171	27	b	b	NOUN
ftr-499	171	28	not	not	PART
ftr-499	171	29	being	be	AUX
ftr-499	171	30	required	require	VERB
ftr-499	171	31	to	to	PART
ftr-499	171	32	recognize	recognize	VERB
ftr-499	171	33	gain	gain	NOUN
ftr-499	171	34	on	on	ADP
ftr-499	171	35	c	c	PROPN
ftr-499	171	36	's	's	PART
ftr-499	171	37	contribution	contribution	NOUN
ftr-499	171	38	of	of	ADP
ftr-499	171	39	full	full	ADJ
ftr-499	171	40	value	value	NOUN
ftr-499	171	41	for	for	ADP
ftr-499	171	42	a	a	DET
ftr-499	171	43	partnership	partnership	NOUN
ftr-499	171	44	interest.21	interest.21	NOUN
ftr-499	171	45	2	2	NUM
ftr-499	171	46	.	.	PUNCT
ftr-499	171	47	aggregate	aggregate	VERB
ftr-499	171	48	analysis.-under	analysis.-under	NOUN
ftr-499	171	49	the	the	DET
ftr-499	171	50	aggregate	aggregate	ADJ
ftr-499	171	51	analysis	analysis	NOUN
ftr-499	171	52	,	,	PUNCT
ftr-499	171	53	c	c	PROPN
ftr-499	171	54	is	be	AUX
ftr-499	171	55	treated	treat	VERB
ftr-499	171	56	as	as	ADP
ftr-499	171	57	paying	pay	VERB
ftr-499	171	58	p	p	NOUN
ftr-499	171	59	4	4	NUM
ftr-499	171	60	for	for	ADP
ftr-499	171	61	an	an	DET
ftr-499	171	62	option	option	NOUN
ftr-499	171	63	to	to	PART
ftr-499	171	64	acquire	acquire	VERB
ftr-499	171	65	10	10	NUM
ftr-499	171	66	%	%	NOUN
ftr-499	171	67	of	of	ADP
ftr-499	171	68	p	p	NOUN
ftr-499	171	69	's	's	PART
ftr-499	171	70	property	property	NOUN
ftr-499	171	71	.	.	PUNCT
ftr-499	172	1	there	there	PRON
ftr-499	172	2	are	be	VERB
ftr-499	172	3	no	no	DET
ftr-499	172	4	tax	tax	NOUN
ftr-499	172	5	consequences	consequence	NOUN
ftr-499	172	6	to	to	ADP
ftr-499	172	7	a	a	DET
ftr-499	172	8	,	,	PUNCT
ftr-499	172	9	b	b	NOUN
ftr-499	172	10	,	,	PUNCT
ftr-499	172	11	c	c	NOUN
ftr-499	172	12	or	or	CCONJ
ftr-499	172	13	p	p	NOUN
ftr-499	172	14	as	as	ADP
ftr-499	172	15	a	a	DET
ftr-499	172	16	result	result	NOUN
ftr-499	172	17	of	of	ADP
ftr-499	172	18	p	p	NOUN
ftr-499	172	19	's	's	PART
ftr-499	172	20	receipt	receipt	NOUN
ftr-499	172	21	of	of	ADP
ftr-499	172	22	that	that	DET
ftr-499	172	23	payment	payment	NOUN
ftr-499	172	24	.	.	PUNCT
ftr-499	173	1	if	if	SCONJ
ftr-499	173	2	c	c	PROPN
ftr-499	173	3	exercises	exercise	VERB
ftr-499	173	4	its	its	PRON
ftr-499	173	5	option	option	NOUN
ftr-499	173	6	to	to	PART
ftr-499	173	7	acquire	acquire	VERB
ftr-499	173	8	10	10	NUM
ftr-499	173	9	%	%	NOUN
ftr-499	173	10	of	of	ADP
ftr-499	173	11	p	p	NOUN
ftr-499	173	12	's	's	PART
ftr-499	173	13	property	property	NOUN
ftr-499	173	14	,	,	PUNCT
ftr-499	173	15	c	c	PROPN
ftr-499	173	16	should	should	AUX
ftr-499	173	17	be	be	AUX
ftr-499	173	18	treated	treat	VERB
ftr-499	173	19	as	as	ADP
ftr-499	173	20	paying	pay	VERB
ftr-499	173	21	26.1	26.1	NUM
ftr-499	173	22	(	(	PUNCT
ftr-499	173	23	and	and	CCONJ
ftr-499	173	24	not	not	PART
ftr-499	173	25	29	29	NUM
ftr-499	173	26	)	)	PUNCT
ftr-499	173	27	for	for	ADP
ftr-499	173	28	10	10	NUM
ftr-499	173	29	%	%	NOUN
ftr-499	173	30	of	of	ADP
ftr-499	173	31	the	the	DET
ftr-499	173	32	asset	asset	NOUN
ftr-499	173	33	,	,	PUNCT
ftr-499	173	34	because	because	SCONJ
ftr-499	173	35	c	c	PROPN
ftr-499	173	36	's	's	PART
ftr-499	173	37	29	29	NUM
ftr-499	173	38	contribution	contribution	NOUN
ftr-499	173	39	also	also	ADV
ftr-499	173	40	entitles	entitle	VERB
ftr-499	173	41	it	it	PRON
ftr-499	173	42	to	to	ADP
ftr-499	173	43	10	10	NUM
ftr-499	173	44	%	%	NOUN
ftr-499	173	45	of	of	ADP
ftr-499	173	46	its	its	PRON
ftr-499	173	47	29	29	NUM
ftr-499	173	48	cash	cash	NOUN
ftr-499	173	49	contribution	contribution	NOUN
ftr-499	173	50	.	.	PUNCT
ftr-499	174	1	p	p	NOUN
ftr-499	174	2	would	would	AUX
ftr-499	174	3	then	then	ADV
ftr-499	174	4	recognize	recognize	VERB
ftr-499	174	5	gain	gain	NOUN
ftr-499	174	6	,	,	PUNCT
ftr-499	174	7	measured	measure	VERB
ftr-499	174	8	by	by	ADP
ftr-499	174	9	the	the	DET
ftr-499	174	10	excess	excess	NOUN
ftr-499	174	11	of	of	ADP
ftr-499	174	12	the	the	DET
ftr-499	174	13	amount	amount	NOUN
ftr-499	174	14	realized	realize	VERB
ftr-499	174	15	(	(	PUNCT
ftr-499	174	16	26.1	26.1	NUM
ftr-499	174	17	)	)	PUNCT
ftr-499	174	18	over	over	ADP
ftr-499	174	19	the	the	DET
ftr-499	174	20	allocable	allocable	ADJ
ftr-499	174	21	basis	basis	NOUN
ftr-499	174	22	of	of	ADP
ftr-499	174	23	the	the	DET
ftr-499	174	24	property	property	NOUN
ftr-499	174	25	(	(	PUNCT
ftr-499	174	26	20	20	NUM
ftr-499	174	27	)	)	PUNCT
ftr-499	174	28	or	or	CCONJ
ftr-499	174	29	6.1	6.1	NUM
ftr-499	174	30	and	and	CCONJ
ftr-499	174	31	would	would	AUX
ftr-499	174	32	allocate	allocate	VERB
ftr-499	174	33	that	that	PRON
ftr-499	174	34	gain	gain	VERB
ftr-499	174	35	3.05	3.05	NUM
ftr-499	174	36	each	each	PRON
ftr-499	174	37	to	to	ADP
ftr-499	174	38	a	a	PRON
ftr-499	174	39	and	and	CCONJ
ftr-499	174	40	b.	b.	X
ftr-499	174	41	the	the	DET
ftr-499	174	42	gain	gain	NOUN
ftr-499	174	43	corresponds	correspond	VERB
ftr-499	174	44	to	to	ADP
ftr-499	174	45	the	the	DET
ftr-499	174	46	possible	possible	ADJ
ftr-499	174	47	capital	capital	NOUN
ftr-499	174	48	shift	shift	NOUN
ftr-499	174	49	to	to	ADP
ftr-499	174	50	a	a	PRON
ftr-499	174	51	and	and	CCONJ
ftr-499	174	52	b	b	NOUN
ftr-499	174	53	discussed	discuss	VERB
ftr-499	174	54	above	above	ADV
ftr-499	174	55	.	.	PUNCT
ftr-499	175	1	c	c	NOUN
ftr-499	175	2	would	would	AUX
ftr-499	175	3	then	then	ADV
ftr-499	175	4	be	be	AUX
ftr-499	175	5	viewed	view	VERB
ftr-499	175	6	as	as	ADP
ftr-499	175	7	contributing	contribute	VERB
ftr-499	175	8	the	the	DET
ftr-499	175	9	purchased	purchase	VERB
ftr-499	175	10	10	10	NUM
ftr-499	175	11	%	%	NOUN
ftr-499	175	12	of	of	ADP
ftr-499	175	13	the	the	DET
ftr-499	175	14	asset	asset	NOUN
ftr-499	175	15	with	with	ADP
ftr-499	175	16	a	a	DET
ftr-499	175	17	basis	basis	NOUN
ftr-499	175	18	of	of	ADP
ftr-499	175	19	26.1	26.1	NUM
ftr-499	175	20	plus	plus	CCONJ
ftr-499	175	21	2.9	2.9	NUM
ftr-499	175	22	of	of	ADP
ftr-499	175	23	cash	cash	NOUN
ftr-499	175	24	to	to	ADP
ftr-499	175	25	c.	c.	PROPN
ftr-499	175	26	p	p	PROPN
ftr-499	175	27	would	would	AUX
ftr-499	175	28	have	have	VERB
ftr-499	175	29	a	a	DET
ftr-499	175	30	stepped	step	VERB
ftr-499	175	31	-	-	PUNCT
ftr-499	175	32	up	up	ADP
ftr-499	175	33	basis	basis	NOUN
ftr-499	175	34	in	in	ADP
ftr-499	175	35	the	the	DET
ftr-499	175	36	asset	asset	NOUN
ftr-499	175	37	of	of	ADP
ftr-499	175	38	206.1	206.1	NUM
ftr-499	175	39	.	.	PUNCT
ftr-499	176	1	c	c	PROPN
ftr-499	176	2	's	's	PART
ftr-499	176	3	deemed	deem	VERB
ftr-499	176	4	contribution	contribution	NOUN
ftr-499	176	5	of	of	ADP
ftr-499	176	6	property	property	NOUN
ftr-499	176	7	to	to	ADP
ftr-499	176	8	p	p	NOUN
ftr-499	176	9	requires	require	VERB
ftr-499	176	10	a	a	DET
ftr-499	176	11	revaluation	revaluation	NOUN
ftr-499	176	12	of	of	ADP
ftr-499	176	13	the	the	DET
ftr-499	176	14	partners	partner	NOUN
ftr-499	176	15	'	'	PART
ftr-499	176	16	capital	capital	NOUN
ftr-499	176	17	accounts	account	NOUN
ftr-499	176	18	.	.	PUNCT
ftr-499	177	1	while	while	SCONJ
ftr-499	177	2	the	the	DET
ftr-499	177	3	matter	matter	NOUN
ftr-499	177	4	is	be	AUX
ftr-499	177	5	not	not	PART
ftr-499	177	6	certain	certain	ADJ
ftr-499	177	7	,	,	PUNCT
ftr-499	177	8	the	the	DET
ftr-499	177	9	best	good	ADJ
ftr-499	177	10	analysis	analysis	NOUN
ftr-499	177	11	of	of	ADP
ftr-499	177	12	the	the	DET
ftr-499	177	13	revaluation	revaluation	NOUN
ftr-499	177	14	is	be	AUX
ftr-499	177	15	the	the	DET
ftr-499	177	16	two	two	NUM
ftr-499	177	17	-	-	PUNCT
ftr-499	177	18	step	step	NOUN
ftr-499	177	19	analysis	analysis	NOUN
ftr-499	177	20	adopted	adopt	VERB
ftr-499	177	21	above	above	ADV
ftr-499	177	22	.	.	PUNCT
ftr-499	178	1	first	first	ADV
ftr-499	178	2	,	,	PUNCT
ftr-499	178	3	c	c	PROPN
ftr-499	178	4	is	be	AUX
ftr-499	178	5	deemed	deem	VERB
ftr-499	178	6	to	to	PART
ftr-499	178	7	exercise	exercise	VERB
ftr-499	178	8	its	its	PRON
ftr-499	178	9	option	option	NOUN
ftr-499	178	10	when	when	SCONJ
ftr-499	178	11	p	p	X
ftr-499	178	12	's	's	PART
ftr-499	178	13	total	total	ADJ
ftr-499	178	14	assets	asset	NOUN
ftr-499	178	15	have	have	VERB
ftr-499	178	16	a	a	DET
ftr-499	178	17	value	value	NOUN
ftr-499	178	18	of	of	ADP
ftr-499	178	19	290	290	NUM
ftr-499	178	20	.	.	PUNCT
ftr-499	179	1	at	at	ADP
ftr-499	179	2	that	that	DET
ftr-499	179	3	time	time	NOUN
ftr-499	179	4	,	,	PUNCT
ftr-499	179	5	p	p	PROPN
ftr-499	179	6	's	's	PART
ftr-499	179	7	balance	balance	NOUN
ftr-499	179	8	sheet	sheet	NOUN
ftr-499	179	9	would	would	AUX
ftr-499	179	10	be	be	AUX
ftr-499	179	11	:	:	PUNCT
ftr-499	179	12	asset	asset	NOUN
ftr-499	179	13	book	book	NOUN
ftr-499	179	14	tax	tax	NOUN
ftr-499	179	15	partner	partner	NOUN
ftr-499	179	16	book	book	NOUN
ftr-499	179	17	tax	tax	NOUN
ftr-499	179	18	asset	asset	NOUN
ftr-499	179	19	261	261	NUM
ftr-499	179	20	206.1	206.1	NUM
ftr-499	179	21	a	a	DET
ftr-499	179	22	130.5	130.5	NUM
ftr-499	179	23	103.05	103.05	NUM
ftr-499	179	24	cash	cash	NOUN
ftr-499	179	25	29	29	NUM
ftr-499	179	26	29	29	NUM
ftr-499	179	27	b	b	NOUN
ftr-499	179	28	130.5	130.5	NUM
ftr-499	179	29	103.05	103.05	NUM
ftr-499	179	30	c	c	NOUN
ftr-499	179	31	29	29	NUM
ftr-499	179	32	29	29	NUM
ftr-499	179	33	total	total	NOUN
ftr-499	179	34	290	290	NUM
ftr-499	179	35	235.1	235.1	NUM
ftr-499	179	36	290	290	NUM
ftr-499	179	37	235.1	235.1	NUM
ftr-499	179	38	20	20	NUM
ftr-499	179	39	.	.	PUNCT
ftr-499	180	1	the	the	DET
ftr-499	180	2	arguments	argument	NOUN
ftr-499	180	3	for	for	ADP
ftr-499	180	4	treating	treat	VERB
ftr-499	180	5	unrealized	unrealized	ADJ
ftr-499	180	6	appreciation	appreciation	NOUN
ftr-499	180	7	at	at	ADP
ftr-499	180	8	the	the	DET
ftr-499	180	9	time	time	NOUN
ftr-499	180	10	of	of	ADP
ftr-499	180	11	the	the	DET
ftr-499	180	12	admission	admission	NOUN
ftr-499	180	13	of	of	ADP
ftr-499	180	14	a	a	DET
ftr-499	180	15	new	new	ADJ
ftr-499	180	16	partner	partner	NOUN
ftr-499	180	17	as	as	SCONJ
ftr-499	180	18	the	the	DET
ftr-499	180	19	equivalent	equivalent	NOUN
ftr-499	180	20	of	of	ADP
ftr-499	180	21	the	the	DET
ftr-499	180	22	old	old	ADJ
ftr-499	180	23	partners	partner	NOUN
ftr-499	180	24	'	'	PART
ftr-499	180	25	capital	capital	NOUN
ftr-499	180	26	are	be	AUX
ftr-499	180	27	summarized	summarize	VERB
ftr-499	180	28	in	in	ADP
ftr-499	180	29	willis	willis	PROPN
ftr-499	180	30	et	et	PROPN
ftr-499	180	31	al	al	PROPN
ftr-499	180	32	.	.	PROPN
ftr-499	180	33	,	,	PUNCT
ftr-499	180	34	supra	supra	PROPN
ftr-499	180	35	note	note	PROPN
ftr-499	180	36	4	4	NUM
ftr-499	180	37	,	,	PUNCT
ftr-499	180	38	§	§	PROPN
ftr-499	180	39	45.02	45.02	NUM
ftr-499	180	40	.	.	PUNCT
ftr-499	181	1	21	21	NUM
ftr-499	181	2	.	.	PUNCT
ftr-499	182	1	if	if	SCONJ
ftr-499	182	2	c	c	PROPN
ftr-499	182	3	does	do	AUX
ftr-499	182	4	not	not	PART
ftr-499	182	5	exercise	exercise	VERB
ftr-499	182	6	its	its	PRON
ftr-499	182	7	option	option	NOUN
ftr-499	182	8	,	,	PUNCT
ftr-499	182	9	p	p	PRON
ftr-499	182	10	will	will	AUX
ftr-499	182	11	recognize	recognize	VERB
ftr-499	182	12	ordinary	ordinary	ADJ
ftr-499	182	13	income	income	NOUN
ftr-499	182	14	of	of	ADP
ftr-499	182	15	4	4	NUM
ftr-499	182	16	.	.	PUNCT
ftr-499	183	1	rev	rev	PROPN
ftr-499	183	2	.	.	PUNCT
ftr-499	183	3	rul	rul	PROPN
ftr-499	183	4	.	.	PUNCT
ftr-499	184	1	58	58	NUM
ftr-499	184	2	-	-	SYM
ftr-499	184	3	234	234	NUM
ftr-499	184	4	,	,	PUNCT
ftr-499	184	5	1958	1958	NUM
ftr-499	184	6	-	-	SYM
ftr-499	184	7	1	1	NUM
ftr-499	184	8	c.b	c.b	PROPN
ftr-499	184	9	.	.	PROPN
ftr-499	184	10	279	279	NUM
ftr-499	184	11	,	,	PUNCT
ftr-499	184	12	283	283	NUM
ftr-499	184	13	.	.	PUNCT
ftr-499	185	1	it	it	PRON
ftr-499	185	2	will	will	AUX
ftr-499	185	3	allocate	allocate	VERB
ftr-499	185	4	that	that	DET
ftr-499	185	5	income	income	NOUN
ftr-499	185	6	equally	equally	ADV
ftr-499	185	7	between	between	ADP
ftr-499	185	8	a	a	PRON
ftr-499	185	9	and	and	CCONJ
ftr-499	185	10	b	b	NOUN
ftr-499	185	11	,	,	PUNCT
ftr-499	185	12	increasing	increase	VERB
ftr-499	185	13	their	their	PRON
ftr-499	185	14	bases	basis	NOUN
ftr-499	185	15	in	in	ADP
ftr-499	185	16	their	their	PRON
ftr-499	185	17	partnership	partnership	NOUN
ftr-499	185	18	interests	interest	NOUN
ftr-499	185	19	and	and	CCONJ
ftr-499	185	20	their	their	PRON
ftr-499	185	21	capital	capital	NOUN
ftr-499	185	22	account	account	NOUN
ftr-499	185	23	balances	balance	NOUN
ftr-499	185	24	to	to	ADP
ftr-499	185	25	102	102	NUM
ftr-499	185	26	each	each	PRON
ftr-499	185	27	.	.	PUNCT
ftr-499	186	1	[	[	X
ftr-499	186	2	vol	vol	NOUN
ftr-499	186	3	.	.	PUNCT
ftr-499	186	4	1:9	1:9	NUM
ftr-499	186	5	partnership	partnership	NOUN
ftr-499	186	6	securities	security	NOUN
ftr-499	186	7	the	the	DET
ftr-499	186	8	remaining	remain	VERB
ftr-499	186	9	unrealized	unrealized	ADJ
ftr-499	186	10	gain	gain	NOUN
ftr-499	186	11	of	of	ADP
ftr-499	186	12	139	139	NUM
ftr-499	186	13	would	would	AUX
ftr-499	186	14	be	be	AUX
ftr-499	186	15	allocated	allocate	VERB
ftr-499	186	16	10	10	NUM
ftr-499	186	17	%	%	NOUN
ftr-499	186	18	to	to	ADP
ftr-499	186	19	c	c	NOUN
ftr-499	186	20	and	and	CCONJ
ftr-499	186	21	45	45	NUM
ftr-499	186	22	%	%	NOUN
ftr-499	186	23	each	each	PRON
ftr-499	186	24	to	to	ADP
ftr-499	186	25	a	a	PRON
ftr-499	186	26	and	and	CCONJ
ftr-499	186	27	b	b	NOUN
ftr-499	186	28	resulting	result	VERB
ftr-499	186	29	in	in	ADP
ftr-499	186	30	the	the	DET
ftr-499	186	31	following	follow	VERB
ftr-499	186	32	p	p	NOUN
ftr-499	186	33	balance	balance	NOUN
ftr-499	186	34	sheet	sheet	NOUN
ftr-499	186	35	:	:	PUNCT
ftr-499	186	36	asset	asset	NOUN
ftr-499	186	37	book	book	NOUN
ftr-499	186	38	tax	tax	NOUN
ftr-499	186	39	partner	partner	NOUN
ftr-499	186	40	book	book	NOUN
ftr-499	186	41	tax	tax	NOUN
ftr-499	186	42	asset	asset	NOUN
ftr-499	186	43	400	400	NUM
ftr-499	186	44	206.1	206.1	NUM
ftr-499	186	45	a	a	DET
ftr-499	186	46	193.05	193.05	NUM
ftr-499	186	47	103.5	103.5	NUM
ftr-499	186	48	cash	cash	NOUN
ftr-499	186	49	29	29	NUM
ftr-499	186	50	29	29	NUM
ftr-499	186	51	b	b	NOUN
ftr-499	186	52	193.05	193.05	NUM
ftr-499	186	53	103.5	103.5	NUM
ftr-499	186	54	c	c	NOUN
ftr-499	186	55	42.9	42.9	NUM
ftr-499	186	56	29	29	NUM
ftr-499	186	57	total	total	NOUN
ftr-499	186	58	429	429	NUM
ftr-499	186	59	235.1	235.1	NUM
ftr-499	186	60	429	429	NUM
ftr-499	186	61	235.1	235.1	NUM
ftr-499	186	62	under	under	ADP
ftr-499	186	63	section	section	NOUN
ftr-499	186	64	704(c	704(c	PROPN
ftr-499	186	65	)	)	PUNCT
ftr-499	186	66	principles	principle	NOUN
ftr-499	186	67	,	,	PUNCT
ftr-499	186	68	p	p	X
ftr-499	186	69	's	's	PART
ftr-499	186	70	annual	annual	ADJ
ftr-499	186	71	depreciation	depreciation	NOUN
ftr-499	186	72	of	of	ADP
ftr-499	186	73	20.61	20.61	NUM
ftr-499	186	74	is	be	AUX
ftr-499	186	75	allocable	allocable	ADJ
ftr-499	186	76	2.61	2.61	NUM
ftr-499	186	77	to	to	ADP
ftr-499	186	78	c	c	NOUN
ftr-499	186	79	and	and	CCONJ
ftr-499	186	80	9	9	NUM
ftr-499	186	81	each	each	PRON
ftr-499	186	82	to	to	ADP
ftr-499	186	83	a	a	PRON
ftr-499	186	84	and	and	CCONJ
ftr-499	186	85	b.	b.	PROPN
ftr-499	186	86	"	"	PUNCT
ftr-499	187	1	3	3	NUM
ftr-499	187	2	.	.	X
ftr-499	187	3	choice	choice	NOUN
ftr-499	187	4	of	of	ADP
ftr-499	187	5	characterization.-under	characterization.-under	VERB
ftr-499	187	6	the	the	DET
ftr-499	187	7	aggregate	aggregate	ADJ
ftr-499	187	8	theory	theory	NOUN
ftr-499	187	9	,	,	PUNCT
ftr-499	187	10	a	a	PRON
ftr-499	187	11	and	and	CCONJ
ftr-499	187	12	b	b	NOUN
ftr-499	187	13	are	be	AUX
ftr-499	187	14	required	require	VERB
ftr-499	187	15	to	to	PART
ftr-499	187	16	recognize	recognize	VERB
ftr-499	187	17	the	the	DET
ftr-499	187	18	gain	gain	NOUN
ftr-499	187	19	inherent	inherent	ADJ
ftr-499	187	20	in	in	ADP
ftr-499	187	21	10	10	NUM
ftr-499	187	22	%	%	NOUN
ftr-499	187	23	of	of	ADP
ftr-499	187	24	the	the	DET
ftr-499	187	25	asset	asset	NOUN
ftr-499	187	26	at	at	ADP
ftr-499	187	27	a	a	DET
ftr-499	187	28	deemed	deemed	ADJ
ftr-499	187	29	valuation	valuation	NOUN
ftr-499	187	30	of	of	ADP
ftr-499	187	31	261	261	NUM
ftr-499	187	32	.	.	PUNCT
ftr-499	188	1	there	there	PRON
ftr-499	188	2	seems	seem	VERB
ftr-499	188	3	to	to	PART
ftr-499	188	4	be	be	AUX
ftr-499	188	5	no	no	DET
ftr-499	188	6	reason	reason	NOUN
ftr-499	188	7	to	to	PART
ftr-499	188	8	require	require	VERB
ftr-499	188	9	that	that	DET
ftr-499	188	10	income	income	NOUN
ftr-499	188	11	recognition	recognition	NOUN
ftr-499	188	12	.	.	PUNCT
ftr-499	189	1	if	if	SCONJ
ftr-499	189	2	c	c	PROPN
ftr-499	189	3	had	have	AUX
ftr-499	189	4	,	,	PUNCT
ftr-499	189	5	without	without	ADP
ftr-499	189	6	prearrangement	prearrangement	NOUN
ftr-499	189	7	,	,	PUNCT
ftr-499	189	8	contributed	contribute	VERB
ftr-499	189	9	29	29	NUM
ftr-499	189	10	to	to	ADP
ftr-499	189	11	p	p	NOUN
ftr-499	189	12	for	for	ADP
ftr-499	189	13	a	a	DET
ftr-499	189	14	10	10	NUM
ftr-499	189	15	%	%	NOUN
ftr-499	189	16	interest	interest	NOUN
ftr-499	189	17	at	at	ADP
ftr-499	189	18	a	a	DET
ftr-499	189	19	time	time	NOUN
ftr-499	189	20	when	when	SCONJ
ftr-499	189	21	the	the	DET
ftr-499	189	22	asset	asset	NOUN
ftr-499	189	23	had	have	VERB
ftr-499	189	24	a	a	DET
ftr-499	189	25	value	value	NOUN
ftr-499	189	26	of	of	ADP
ftr-499	189	27	261	261	NUM
ftr-499	189	28	,	,	PUNCT
ftr-499	189	29	a	a	PRON
ftr-499	189	30	and	and	CCONJ
ftr-499	189	31	b	b	NOUN
ftr-499	189	32	would	would	AUX
ftr-499	189	33	not	not	PART
ftr-499	189	34	be	be	AUX
ftr-499	189	35	required	require	VERB
ftr-499	189	36	to	to	PART
ftr-499	189	37	recognize	recognize	VERB
ftr-499	189	38	income	income	NOUN
ftr-499	189	39	.	.	PUNCT
ftr-499	190	1	the	the	DET
ftr-499	190	2	result	result	NOUN
ftr-499	190	3	should	should	AUX
ftr-499	190	4	be	be	AUX
ftr-499	190	5	no	no	ADV
ftr-499	190	6	different	different	ADJ
ftr-499	190	7	if	if	SCONJ
ftr-499	190	8	c	c	PROPN
ftr-499	190	9	receives	receive	VERB
ftr-499	190	10	its	its	PRON
ftr-499	190	11	p	p	NOUN
ftr-499	190	12	interest	interest	NOUN
ftr-499	190	13	as	as	ADP
ftr-499	190	14	a	a	DET
ftr-499	190	15	result	result	NOUN
ftr-499	190	16	of	of	ADP
ftr-499	190	17	exercising	exercise	VERB
ftr-499	190	18	its	its	PRON
ftr-499	190	19	option	option	NOUN
ftr-499	190	20	.	.	PUNCT
ftr-499	191	1	while	while	SCONJ
ftr-499	191	2	c	c	NOUN
ftr-499	191	3	's	's	PART
ftr-499	191	4	possession	possession	NOUN
ftr-499	191	5	of	of	ADP
ftr-499	191	6	an	an	DET
ftr-499	191	7	option	option	NOUN
ftr-499	191	8	has	have	AUX
ftr-499	191	9	allowed	allow	VERB
ftr-499	191	10	c	c	NOUN
ftr-499	191	11	to	to	PART
ftr-499	191	12	acquire	acquire	VERB
ftr-499	191	13	an	an	DET
ftr-499	191	14	interest	interest	NOUN
ftr-499	191	15	worth	worth	ADJ
ftr-499	191	16	more	more	ADJ
ftr-499	191	17	than	than	ADP
ftr-499	191	18	29	29	NUM
ftr-499	191	19	,	,	PUNCT
ftr-499	191	20	this	this	DET
ftr-499	191	21	accession	accession	NOUN
ftr-499	191	22	to	to	ADP
ftr-499	191	23	c	c	PROPN
ftr-499	191	24	's	's	PART
ftr-499	191	25	wealth	wealth	NOUN
ftr-499	191	26	does	do	AUX
ftr-499	191	27	not	not	PART
ftr-499	191	28	seem	seem	VERB
ftr-499	191	29	a	a	DET
ftr-499	191	30	good	good	ADJ
ftr-499	191	31	reason	reason	NOUN
ftr-499	191	32	to	to	PART
ftr-499	191	33	tax	tax	VERB
ftr-499	191	34	a	a	PRON
ftr-499	191	35	and	and	CCONJ
ftr-499	191	36	b.	b.	PROPN
ftr-499	191	37	in	in	ADP
ftr-499	191	38	addition	addition	NOUN
ftr-499	191	39	,	,	PUNCT
ftr-499	191	40	section	section	NOUN
ftr-499	191	41	721	721	NUM
ftr-499	191	42	should	should	AUX
ftr-499	191	43	apply	apply	VERB
ftr-499	191	44	to	to	PART
ftr-499	191	45	protect	protect	VERB
ftr-499	191	46	a	a	PRON
ftr-499	191	47	and	and	CCONJ
ftr-499	191	48	b	b	NOUN
ftr-499	191	49	from	from	ADP
ftr-499	191	50	income	income	NOUN
ftr-499	191	51	recognition	recognition	NOUN
ftr-499	191	52	.	.	PUNCT
ftr-499	192	1	22	22	NUM
ftr-499	192	2	.	.	PUNCT
ftr-499	193	1	the	the	DET
ftr-499	193	2	results	result	NOUN
ftr-499	193	3	of	of	ADP
ftr-499	193	4	the	the	DET
ftr-499	193	5	aggregate	aggregate	ADJ
ftr-499	193	6	analysis	analysis	NOUN
ftr-499	193	7	differ	differ	VERB
ftr-499	193	8	if	if	SCONJ
ftr-499	193	9	c	c	PROPN
ftr-499	193	10	is	be	AUX
ftr-499	193	11	viewed	view	VERB
ftr-499	193	12	as	as	ADP
ftr-499	193	13	paying	pay	VERB
ftr-499	193	14	a	a	DET
ftr-499	193	15	and	and	CCONJ
ftr-499	193	16	b	b	SYM
ftr-499	193	17	2	2	NUM
ftr-499	193	18	each	each	PRON
ftr-499	193	19	for	for	ADP
ftr-499	193	20	an	an	DET
ftr-499	193	21	option	option	NOUN
ftr-499	193	22	to	to	PART
ftr-499	193	23	acquire	acquire	VERB
ftr-499	193	24	10	10	NUM
ftr-499	193	25	%	%	NOUN
ftr-499	193	26	of	of	ADP
ftr-499	193	27	their	their	PRON
ftr-499	193	28	interests	interest	NOUN
ftr-499	193	29	in	in	ADP
ftr-499	193	30	the	the	DET
ftr-499	193	31	asset	asset	NOUN
ftr-499	193	32	.	.	PUNCT
ftr-499	194	1	if	if	SCONJ
ftr-499	194	2	c	c	PROPN
ftr-499	194	3	is	be	AUX
ftr-499	194	4	viewed	view	VERB
ftr-499	194	5	as	as	ADP
ftr-499	194	6	acquiring	acquire	VERB
ftr-499	194	7	an	an	DET
ftr-499	194	8	option	option	NOUN
ftr-499	194	9	against	against	ADP
ftr-499	194	10	p	p	X
ftr-499	194	11	,	,	PUNCT
ftr-499	194	12	a	a	DET
ftr-499	194	13	's	's	PART
ftr-499	194	14	and	and	CCONJ
ftr-499	194	15	b	b	NOUN
ftr-499	194	16	's	's	PART
ftr-499	194	17	capital	capital	NOUN
ftr-499	194	18	account	account	NOUN
ftr-499	194	19	balances	balance	NOUN
ftr-499	194	20	and	and	CCONJ
ftr-499	194	21	bases	basis	NOUN
ftr-499	194	22	in	in	ADP
ftr-499	194	23	their	their	PRON
ftr-499	194	24	p	p	NOUN
ftr-499	194	25	partnership	partnership	NOUN
ftr-499	194	26	interests	interest	NOUN
ftr-499	194	27	are	be	AUX
ftr-499	194	28	not	not	PART
ftr-499	194	29	increased	increase	VERB
ftr-499	194	30	until	until	SCONJ
ftr-499	194	31	c	c	PROPN
ftr-499	194	32	either	either	CCONJ
ftr-499	194	33	exercises	exercise	VERB
ftr-499	194	34	its	its	PRON
ftr-499	194	35	option	option	NOUN
ftr-499	194	36	or	or	CCONJ
ftr-499	194	37	allows	allow	VERB
ftr-499	194	38	it	it	PRON
ftr-499	194	39	to	to	PART
ftr-499	194	40	expire	expire	VERB
ftr-499	194	41	unexercised	unexercised	ADJ
ftr-499	194	42	.	.	PUNCT
ftr-499	195	1	if	if	SCONJ
ftr-499	195	2	c	c	PROPN
ftr-499	195	3	pays	pay	VERB
ftr-499	195	4	2	2	NUM
ftr-499	195	5	to	to	ADP
ftr-499	195	6	a	a	PRON
ftr-499	195	7	and	and	CCONJ
ftr-499	195	8	b	b	NOUN
ftr-499	195	9	directly	directly	ADV
ftr-499	195	10	,	,	PUNCT
ftr-499	195	11	a	a	PRON
ftr-499	195	12	and	and	CCONJ
ftr-499	195	13	b	b	NOUN
ftr-499	195	14	are	be	AUX
ftr-499	195	15	treated	treat	VERB
ftr-499	195	16	as	as	ADP
ftr-499	195	17	contributing	contribute	VERB
ftr-499	195	18	2	2	NUM
ftr-499	195	19	each	each	PRON
ftr-499	195	20	to	to	ADP
ftr-499	195	21	p.	p.	NOUN
ftr-499	195	22	immediately	immediately	ADV
ftr-499	195	23	increasing	increase	VERB
ftr-499	195	24	the	the	DET
ftr-499	195	25	capital	capital	NOUN
ftr-499	195	26	account	account	NOUN
ftr-499	195	27	balances	balance	NOUN
ftr-499	195	28	and	and	CCONJ
ftr-499	195	29	the	the	DET
ftr-499	195	30	bases	basis	NOUN
ftr-499	195	31	of	of	ADP
ftr-499	195	32	their	their	PRON
ftr-499	195	33	p	p	NOUN
ftr-499	195	34	interests	interest	NOUN
ftr-499	195	35	.	.	PUNCT
ftr-499	196	1	the	the	DET
ftr-499	196	2	total	total	ADJ
ftr-499	196	3	increase	increase	NOUN
ftr-499	196	4	in	in	ADP
ftr-499	196	5	a	a	DET
ftr-499	196	6	's	's	PART
ftr-499	196	7	and	and	CCONJ
ftr-499	196	8	b	b	NOUN
ftr-499	196	9	's	's	PART
ftr-499	196	10	bases	basis	NOUN
ftr-499	196	11	and	and	CCONJ
ftr-499	196	12	capital	capital	NOUN
ftr-499	196	13	account	account	NOUN
ftr-499	196	14	balances	balance	NOUN
ftr-499	196	15	ultimately	ultimately	ADV
ftr-499	196	16	remains	remain	VERB
ftr-499	196	17	the	the	DET
ftr-499	196	18	same	same	ADJ
ftr-499	196	19	,	,	PUNCT
ftr-499	196	20	2	2	X
ftr-499	196	21	.	.	PUNCT
ftr-499	197	1	if	if	SCONJ
ftr-499	197	2	c	c	PROPN
ftr-499	197	3	allows	allow	VERB
ftr-499	197	4	the	the	DET
ftr-499	197	5	option	option	NOUN
ftr-499	197	6	to	to	PART
ftr-499	197	7	lapse	lapse	NOUN
ftr-499	197	8	and	and	CCONJ
ftr-499	197	9	3.05	3.05	NUM
ftr-499	197	10	if	if	SCONJ
ftr-499	197	11	c	c	PROPN
ftr-499	197	12	exercises	exercise	VERB
ftr-499	197	13	the	the	DET
ftr-499	197	14	option	option	NOUN
ftr-499	197	15	.	.	PUNCT
ftr-499	198	1	in	in	ADP
ftr-499	198	2	the	the	DET
ftr-499	198	3	latter	latter	ADJ
ftr-499	198	4	case	case	NOUN
ftr-499	198	5	,	,	PUNCT
ftr-499	198	6	c	c	PROPN
ftr-499	198	7	would	would	AUX
ftr-499	198	8	be	be	AUX
ftr-499	198	9	deemed	deem	VERB
ftr-499	198	10	to	to	PART
ftr-499	198	11	purchase	purchase	VERB
ftr-499	198	12	10	10	NUM
ftr-499	198	13	%	%	NOUN
ftr-499	198	14	of	of	ADP
ftr-499	198	15	a	a	DET
ftr-499	198	16	's	's	PART
ftr-499	198	17	and	and	CCONJ
ftr-499	198	18	b	b	NOUN
ftr-499	198	19	's	's	PART
ftr-499	198	20	interest	interest	NOUN
ftr-499	198	21	in	in	ADP
ftr-499	198	22	the	the	DET
ftr-499	198	23	asset	asset	NOUN
ftr-499	198	24	for	for	ADP
ftr-499	198	25	13.05	13.05	NUM
ftr-499	198	26	each	each	PRON
ftr-499	198	27	.	.	PUNCT
ftr-499	199	1	2	2	NUM
ftr-499	199	2	paid	pay	VERB
ftr-499	199	3	for	for	ADP
ftr-499	199	4	the	the	DET
ftr-499	199	5	option	option	NOUN
ftr-499	199	6	and	and	CCONJ
ftr-499	199	7	11.05	11.05	NUM
ftr-499	199	8	paid	pay	VERB
ftr-499	199	9	on	on	ADP
ftr-499	199	10	the	the	DET
ftr-499	199	11	exercise	exercise	NOUN
ftr-499	199	12	of	of	ADP
ftr-499	199	13	the	the	DET
ftr-499	199	14	option	option	NOUN
ftr-499	199	15	.	.	PUNCT
ftr-499	200	1	a	a	PRON
ftr-499	200	2	and	and	CCONJ
ftr-499	200	3	b	b	NOUN
ftr-499	200	4	would	would	AUX
ftr-499	200	5	each	each	PRON
ftr-499	200	6	realize	realize	VERB
ftr-499	200	7	3.05	3.05	NUM
ftr-499	200	8	of	of	ADP
ftr-499	200	9	gain	gain	NOUN
ftr-499	200	10	.	.	PUNCT
ftr-499	201	1	a	a	PRON
ftr-499	201	2	and	and	CCONJ
ftr-499	201	3	b	b	NOUN
ftr-499	201	4	would	would	AUX
ftr-499	201	5	then	then	ADV
ftr-499	201	6	be	be	AUX
ftr-499	201	7	treated	treat	VERB
ftr-499	201	8	as	as	ADP
ftr-499	201	9	contributing	contribute	VERB
ftr-499	201	10	the	the	DET
ftr-499	201	11	11.05	11.05	NUM
ftr-499	201	12	purchase	purchase	NOUN
ftr-499	201	13	price	price	NOUN
ftr-499	201	14	to	to	ADP
ftr-499	201	15	p	p	NOUN
ftr-499	201	16	,	,	PUNCT
ftr-499	201	17	and	and	CCONJ
ftr-499	201	18	c	c	X
ftr-499	201	19	as	as	ADP
ftr-499	201	20	contributing	contribute	VERB
ftr-499	201	21	the	the	DET
ftr-499	201	22	purchased	purchased	ADJ
ftr-499	201	23	interest	interest	NOUN
ftr-499	201	24	(	(	PUNCT
ftr-499	201	25	with	with	ADP
ftr-499	201	26	a	a	DET
ftr-499	201	27	value	value	NOUN
ftr-499	201	28	of	of	ADP
ftr-499	201	29	40	40	NUM
ftr-499	201	30	and	and	CCONJ
ftr-499	201	31	a	a	DET
ftr-499	201	32	basis	basis	NOUN
ftr-499	201	33	of	of	ADP
ftr-499	201	34	26.1	26.1	NUM
ftr-499	201	35	)	)	PUNCT
ftr-499	201	36	as	as	ADV
ftr-499	201	37	well	well	ADV
ftr-499	201	38	as	as	ADP
ftr-499	201	39	2.9	2.9	NUM
ftr-499	201	40	of	of	ADP
ftr-499	201	41	cash	cash	NOUN
ftr-499	201	42	to	to	AUX
ftr-499	201	43	p.	p.	NOUN
ftr-499	201	44	the	the	DET
ftr-499	201	45	momentary	momentary	ADJ
ftr-499	201	46	difference	difference	NOUN
ftr-499	201	47	in	in	ADP
ftr-499	201	48	a	a	PRON
ftr-499	201	49	's	's	PART
ftr-499	201	50	and	and	CCONJ
ftr-499	201	51	b	b	NOUN
ftr-499	201	52	's	's	PART
ftr-499	201	53	bases	basis	NOUN
ftr-499	201	54	may	may	AUX
ftr-499	201	55	make	make	VERB
ftr-499	201	56	a	a	DET
ftr-499	201	57	difference	difference	NOUN
ftr-499	201	58	if	if	SCONJ
ftr-499	201	59	p	p	NOUN
ftr-499	201	60	treats	treat	VERB
ftr-499	201	61	a	a	DET
ftr-499	201	62	's	's	NOUN
ftr-499	201	63	and	and	CCONJ
ftr-499	201	64	b	b	NOUN
ftr-499	201	65	's	's	PART
ftr-499	201	66	early	early	ADJ
ftr-499	201	67	deemed	deem	VERB
ftr-499	201	68	contribution	contribution	NOUN
ftr-499	201	69	of	of	ADP
ftr-499	201	70	2	2	NUM
ftr-499	201	71	as	as	ADP
ftr-499	201	72	a	a	DET
ftr-499	201	73	revaluation	revaluation	NOUN
ftr-499	201	74	event	event	NOUN
ftr-499	201	75	or	or	CCONJ
ftr-499	201	76	if	if	SCONJ
ftr-499	201	77	a	a	PRON
ftr-499	201	78	or	or	CCONJ
ftr-499	201	79	b	b	NOUN
ftr-499	201	80	sell	sell	VERB
ftr-499	201	81	their	their	PRON
ftr-499	201	82	interests	interest	NOUN
ftr-499	201	83	prior	prior	ADV
ftr-499	201	84	to	to	ADP
ftr-499	201	85	the	the	DET
ftr-499	201	86	lapse	lapse	NOUN
ftr-499	201	87	or	or	CCONJ
ftr-499	201	88	exercise	exercise	NOUN
ftr-499	201	89	of	of	ADP
ftr-499	201	90	c	c	PROPN
ftr-499	201	91	's	's	PART
ftr-499	201	92	option	option	NOUN
ftr-499	201	93	.	.	PUNCT
ftr-499	202	1	these	these	DET
ftr-499	202	2	differences	difference	NOUN
ftr-499	202	3	suggest	suggest	VERB
ftr-499	202	4	that	that	SCONJ
ftr-499	202	5	if	if	SCONJ
ftr-499	202	6	an	an	DET
ftr-499	202	7	aggregate	aggregate	ADJ
ftr-499	202	8	approach	approach	NOUN
ftr-499	202	9	is	be	AUX
ftr-499	202	10	to	to	PART
ftr-499	202	11	be	be	AUX
ftr-499	202	12	used	use	VERB
ftr-499	202	13	,	,	PUNCT
ftr-499	202	14	c	c	PROPN
ftr-499	202	15	should	should	AUX
ftr-499	202	16	be	be	AUX
ftr-499	202	17	viewed	view	VERB
ftr-499	202	18	as	as	ADP
ftr-499	202	19	acquiring	acquire	VERB
ftr-499	202	20	an	an	DET
ftr-499	202	21	option	option	NOUN
ftr-499	202	22	against	against	ADP
ftr-499	202	23	p	p	PRON
ftr-499	202	24	rather	rather	ADV
ftr-499	202	25	than	than	ADP
ftr-499	202	26	against	against	ADP
ftr-499	202	27	a	a	PRON
ftr-499	202	28	and	and	CCONJ
ftr-499	202	29	1993	1993	NUM
ftr-499	202	30	]	]	PUNCT
ftr-499	202	31	florida	florida	PROPN
ftr-499	202	32	tax	tax	PROPN
ftr-499	202	33	review	review	PROPN
ftr-499	202	34	c.	c.	NOUN
ftr-499	202	35	the	the	DET
ftr-499	202	36	receipt	receipt	NOUN
ftr-499	202	37	of	of	ADP
ftr-499	202	38	a	a	DET
ftr-499	202	39	profits	profit	NOUN
ftr-499	202	40	interest	interest	NOUN
ftr-499	202	41	for	for	ADP
ftr-499	202	42	cash	cash	NOUN
ftr-499	202	43	immediately	immediately	ADV
ftr-499	202	44	after	after	ADP
ftr-499	202	45	p	p	PROPN
ftr-499	202	46	's	's	PART
ftr-499	202	47	formation	formation	NOUN
ftr-499	202	48	,	,	PUNCT
ftr-499	202	49	c	c	PROPN
ftr-499	202	50	contributes	contribute	VERB
ftr-499	202	51	10	10	NUM
ftr-499	202	52	to	to	ADP
ftr-499	202	53	p	p	NOUN
ftr-499	202	54	in	in	ADP
ftr-499	202	55	exchange	exchange	NOUN
ftr-499	202	56	for	for	ADP
ftr-499	202	57	a	a	DET
ftr-499	202	58	10	10	NUM
ftr-499	202	59	%	%	NOUN
ftr-499	202	60	profits	profit	NOUN
ftr-499	202	61	interest	interest	NOUN
ftr-499	202	62	.	.	PUNCT
ftr-499	203	1	1	1	X
ftr-499	203	2	.	.	X
ftr-499	203	3	entity	entity	NOUN
ftr-499	203	4	analysis.-while	analysis.-while	NOUN
ftr-499	203	5	c	c	PROPN
ftr-499	203	6	's	's	PART
ftr-499	203	7	contribution	contribution	NOUN
ftr-499	203	8	of	of	ADP
ftr-499	203	9	cash	cash	NOUN
ftr-499	203	10	for	for	ADP
ftr-499	203	11	a	a	DET
ftr-499	203	12	partnership	partnership	NOUN
ftr-499	203	13	interest	interest	NOUN
ftr-499	203	14	would	would	AUX
ftr-499	203	15	appear	appear	VERB
ftr-499	203	16	to	to	PART
ftr-499	203	17	result	result	VERB
ftr-499	203	18	in	in	ADP
ftr-499	203	19	no	no	DET
ftr-499	203	20	gain	gain	NOUN
ftr-499	203	21	or	or	CCONJ
ftr-499	203	22	loss	loss	NOUN
ftr-499	203	23	to	to	ADP
ftr-499	203	24	a	a	DET
ftr-499	203	25	,	,	PUNCT
ftr-499	203	26	b	b	NOUN
ftr-499	203	27	,	,	PUNCT
ftr-499	203	28	c	c	NOUN
ftr-499	203	29	or	or	CCONJ
ftr-499	203	30	p	p	X
ftr-499	203	31	under	under	ADP
ftr-499	203	32	a	a	DET
ftr-499	203	33	literal	literal	ADJ
ftr-499	203	34	reading	reading	NOUN
ftr-499	203	35	of	of	ADP
ftr-499	203	36	section	section	NOUN
ftr-499	203	37	721	721	NUM
ftr-499	203	38	,	,	PUNCT
ftr-499	203	39	regulations	regulation	NOUN
ftr-499	203	40	section	section	NOUN
ftr-499	203	41	1.721	1.721	NUM
ftr-499	203	42	-	-	SYM
ftr-499	203	43	1	1	NUM
ftr-499	203	44	(	(	PUNCT
ftr-499	203	45	b)(1	b)(1	NOUN
ftr-499	203	46	)	)	PUNCT
ftr-499	204	1	(	(	PUNCT
ftr-499	204	2	quoted	quote	VERB
ftr-499	204	3	above	above	ADV
ftr-499	204	4	in	in	ADP
ftr-499	204	5	part	part	NOUN
ftr-499	204	6	iii.b	iii.b	X
ftr-499	204	7	.	.	PROPN
ftr-499	204	8	1	1	NUM
ftr-499	204	9	.	.	PUNCT
ftr-499	204	10	)	)	PUNCT
ftr-499	204	11	may	may	AUX
ftr-499	204	12	cause	cause	VERB
ftr-499	204	13	section	section	NOUN
ftr-499	204	14	721	721	NUM
ftr-499	204	15	not	not	PART
ftr-499	204	16	to	to	PART
ftr-499	204	17	be	be	AUX
ftr-499	204	18	applicable	applicable	ADJ
ftr-499	204	19	.	.	PUNCT
ftr-499	205	1	on	on	ADP
ftr-499	205	2	an	an	DET
ftr-499	205	3	immediate	immediate	ADJ
ftr-499	205	4	p	p	NOUN
ftr-499	205	5	liquidation	liquidation	NOUN
ftr-499	205	6	,	,	PUNCT
ftr-499	205	7	a	a	PRON
ftr-499	205	8	and	and	CCONJ
ftr-499	205	9	b	b	NOUN
ftr-499	205	10	would	would	AUX
ftr-499	205	11	each	each	PRON
ftr-499	205	12	be	be	AUX
ftr-499	205	13	entitled	entitle	VERB
ftr-499	205	14	to	to	ADP
ftr-499	205	15	50	50	NUM
ftr-499	205	16	%	%	NOUN
ftr-499	205	17	of	of	ADP
ftr-499	205	18	all	all	DET
ftr-499	205	19	partnership	partnership	NOUN
ftr-499	205	20	capital	capital	NOUN
ftr-499	205	21	,	,	PUNCT
ftr-499	205	22	so	so	SCONJ
ftr-499	205	23	that	that	SCONJ
ftr-499	205	24	c	c	PROPN
ftr-499	205	25	has	have	AUX
ftr-499	205	26	given	give	VERB
ftr-499	205	27	up	up	ADP
ftr-499	205	28	the	the	DET
ftr-499	205	29	right	right	NOUN
ftr-499	205	30	to	to	PART
ftr-499	205	31	be	be	AUX
ftr-499	205	32	repaid	repay	VERB
ftr-499	205	33	its	its	PRON
ftr-499	205	34	capital	capital	NOUN
ftr-499	205	35	,	,	PUNCT
ftr-499	205	36	but	but	CCONJ
ftr-499	205	37	c	c	NOUN
ftr-499	205	38	did	do	AUX
ftr-499	205	39	not	not	PART
ftr-499	205	40	give	give	VERB
ftr-499	205	41	up	up	ADP
ftr-499	205	42	its	its	PRON
ftr-499	205	43	right	right	NOUN
ftr-499	205	44	to	to	ADP
ftr-499	205	45	capital	capital	VERB
ftr-499	205	46	"	"	PUNCT
ftr-499	205	47	as	as	ADP
ftr-499	205	48	compensation	compensation	NOUN
ftr-499	205	49	for	for	ADP
ftr-499	205	50	services	service	NOUN
ftr-499	205	51	(	(	PUNCT
ftr-499	205	52	or	or	CCONJ
ftr-499	205	53	in	in	ADP
ftr-499	205	54	satisfaction	satisfaction	NOUN
ftr-499	205	55	of	of	ADP
ftr-499	205	56	an	an	DET
ftr-499	205	57	obligation	obligation	NOUN
ftr-499	205	58	)	)	PUNCT
ftr-499	205	59	.	.	PUNCT
ftr-499	205	60	"	"	PUNCT
ftr-499	206	1	whether	whether	SCONJ
ftr-499	206	2	or	or	CCONJ
ftr-499	206	3	not	not	PART
ftr-499	206	4	regulations	regulation	NOUN
ftr-499	206	5	section	section	NOUN
ftr-499	206	6	1.72	1.72	NUM
ftr-499	206	7	1	1	NUM
ftr-499	206	8	-	-	SYM
ftr-499	206	9	1(b)(1	1(b)(1	NUM
ftr-499	206	10	)	)	PUNCT
ftr-499	206	11	applies	applie	NOUN
ftr-499	206	12	,	,	PUNCT
ftr-499	206	13	treating	treat	VERB
ftr-499	206	14	c	c	PROPN
ftr-499	206	15	's	's	PART
ftr-499	206	16	contribution	contribution	NOUN
ftr-499	206	17	as	as	ADP
ftr-499	206	18	tax	tax	NOUN
ftr-499	206	19	-	-	PUNCT
ftr-499	206	20	free	free	ADJ
ftr-499	206	21	does	do	AUX
ftr-499	206	22	not	not	PART
ftr-499	206	23	appropriately	appropriately	ADV
ftr-499	206	24	reflect	reflect	VERB
ftr-499	206	25	the	the	DET
ftr-499	206	26	shift	shift	NOUN
ftr-499	206	27	of	of	ADP
ftr-499	206	28	c	c	PROPN
ftr-499	206	29	's	's	PART
ftr-499	206	30	capital	capital	NOUN
ftr-499	206	31	to	to	ADP
ftr-499	206	32	a	a	PRON
ftr-499	206	33	and	and	CCONJ
ftr-499	206	34	b.	b.	PROPN
ftr-499	206	35	there	there	PRON
ftr-499	206	36	are	be	VERB
ftr-499	206	37	two	two	NUM
ftr-499	206	38	ways	way	NOUN
ftr-499	206	39	of	of	ADP
ftr-499	206	40	justifying	justify	VERB
ftr-499	206	41	the	the	DET
ftr-499	206	42	shift	shift	NOUN
ftr-499	206	43	of	of	ADP
ftr-499	206	44	c	c	PROPN
ftr-499	206	45	's	's	PART
ftr-499	206	46	capital	capital	NOUN
ftr-499	206	47	to	to	ADP
ftr-499	206	48	a	a	PRON
ftr-499	206	49	and	and	CCONJ
ftr-499	206	50	b	b	NOUN
ftr-499	206	51	under	under	ADP
ftr-499	206	52	an	an	DET
ftr-499	206	53	entity	entity	NOUN
ftr-499	206	54	theory	theory	NOUN
ftr-499	206	55	,	,	PUNCT
ftr-499	206	56	neither	neither	PRON
ftr-499	206	57	of	of	ADP
ftr-499	206	58	which	which	PRON
ftr-499	206	59	is	be	AUX
ftr-499	206	60	totally	totally	ADV
ftr-499	206	61	satisfactory	satisfactory	ADJ
ftr-499	206	62	.	.	PUNCT
ftr-499	207	1	first	first	ADV
ftr-499	207	2	,	,	PUNCT
ftr-499	207	3	c	c	PROPN
ftr-499	207	4	could	could	AUX
ftr-499	207	5	be	be	AUX
ftr-499	207	6	treated	treat	VERB
ftr-499	207	7	as	as	ADP
ftr-499	207	8	never	never	ADV
ftr-499	207	9	becoming	become	VERB
ftr-499	207	10	a	a	DET
ftr-499	207	11	partner	partner	NOUN
ftr-499	207	12	,	,	PUNCT
ftr-499	207	13	but	but	CCONJ
ftr-499	207	14	as	as	ADP
ftr-499	207	15	having	having	AUX
ftr-499	207	16	purchased	purchase	VERB
ftr-499	207	17	10	10	NUM
ftr-499	207	18	%	%	NOUN
ftr-499	207	19	of	of	ADP
ftr-499	207	20	p	p	X
ftr-499	207	21	's	's	PART
ftr-499	207	22	future	future	ADJ
ftr-499	207	23	income	income	NOUN
ftr-499	207	24	.	.	PUNCT
ftr-499	208	1	the	the	DET
ftr-499	208	2	purchase	purchase	NOUN
ftr-499	208	3	would	would	AUX
ftr-499	208	4	be	be	AUX
ftr-499	208	5	treated	treat	VERB
ftr-499	208	6	as	as	ADP
ftr-499	208	7	an	an	DET
ftr-499	208	8	effective	effective	ADJ
ftr-499	208	9	assignment	assignment	NOUN
ftr-499	208	10	of	of	ADP
ftr-499	208	11	future	future	ADJ
ftr-499	208	12	p	p	NOUN
ftr-499	208	13	income	income	NOUN
ftr-499	208	14	for	for	ADP
ftr-499	208	15	consideration	consideration	NOUN
ftr-499	208	16	of	of	ADP
ftr-499	208	17	the	the	DET
ftr-499	208	18	kind	kind	NOUN
ftr-499	208	19	discussed	discuss	VERB
ftr-499	208	20	in	in	ADP
ftr-499	208	21	p.	p.	PROPN
ftr-499	208	22	g.	g.	PROPN
ftr-499	209	1	lake	lake	PROPN
ftr-499	209	2	v.	v.	PROPN
ftr-499	209	3	commissioner	commissioner	PROPN
ftr-499	209	4	'	'	PART
ftr-499	209	5	and	and	CCONJ
ftr-499	209	6	estate	estate	NOUN
ftr-499	209	7	of	of	ADP
ftr-499	209	8	stranahan	stranahan	PROPN
ftr-499	209	9	v.	v.	ADP
ftr-499	209	10	commissioner.24	commissioner.24	NOUN
ftr-499	209	11	the	the	DET
ftr-499	209	12	effects	effect	NOUN
ftr-499	209	13	of	of	ADP
ftr-499	209	14	the	the	DET
ftr-499	209	15	assignment	assignment	NOUN
ftr-499	209	16	would	would	AUX
ftr-499	209	17	be	be	AUX
ftr-499	209	18	that	that	SCONJ
ftr-499	209	19	(	(	PUNCT
ftr-499	209	20	i	i	NOUN
ftr-499	209	21	)	)	PUNCT
ftr-499	209	22	p	p	NOUN
ftr-499	209	23	would	would	AUX
ftr-499	209	24	recognize	recognize	VERB
ftr-499	209	25	the	the	DET
ftr-499	209	26	entire	entire	ADJ
ftr-499	209	27	consideration	consideration	NOUN
ftr-499	209	28	it	it	PRON
ftr-499	209	29	received	receive	VERB
ftr-499	209	30	as	as	ADP
ftr-499	209	31	an	an	DET
ftr-499	209	32	ordinary	ordinary	ADJ
ftr-499	209	33	income	income	NOUN
ftr-499	209	34	substitute	substitute	NOUN
ftr-499	209	35	for	for	ADP
ftr-499	209	36	future	future	ADJ
ftr-499	209	37	income	income	NOUN
ftr-499	209	38	and	and	CCONJ
ftr-499	209	39	would	would	AUX
ftr-499	209	40	not	not	PART
ftr-499	209	41	be	be	AUX
ftr-499	209	42	allowed	allow	VERB
ftr-499	209	43	to	to	PART
ftr-499	209	44	offset	offset	VERB
ftr-499	209	45	that	that	DET
ftr-499	209	46	income	income	NOUN
ftr-499	209	47	with	with	ADP
ftr-499	209	48	any	any	DET
ftr-499	209	49	portion	portion	NOUN
ftr-499	209	50	of	of	ADP
ftr-499	209	51	its	its	PRON
ftr-499	209	52	basis	basis	NOUN
ftr-499	209	53	in	in	ADP
ftr-499	209	54	its	its	PRON
ftr-499	209	55	assets	asset	NOUN
ftr-499	209	56	;	;	PUNCT
ftr-499	209	57	(	(	PUNCT
ftr-499	209	58	ii	ii	NOUN
ftr-499	209	59	)	)	PUNCT
ftr-499	209	60	in	in	ADP
ftr-499	209	61	the	the	DET
ftr-499	209	62	future	future	NOUN
ftr-499	209	63	c	c	NOUN
ftr-499	209	64	(	(	PUNCT
ftr-499	209	65	and	and	CCONJ
ftr-499	209	66	not	not	PART
ftr-499	209	67	p	p	NOUN
ftr-499	209	68	)	)	PUNCT
ftr-499	209	69	would	would	AUX
ftr-499	209	70	recognize	recognize	VERB
ftr-499	209	71	income	income	NOUN
ftr-499	209	72	with	with	ADP
ftr-499	209	73	respect	respect	NOUN
ftr-499	209	74	to	to	ADP
ftr-499	209	75	the	the	DET
ftr-499	209	76	10	10	NUM
ftr-499	209	77	%	%	NOUN
ftr-499	209	78	of	of	ADP
ftr-499	209	79	its	its	PRON
ftr-499	209	80	income	income	NOUN
ftr-499	209	81	p	p	NOUN
ftr-499	209	82	had	have	AUX
ftr-499	209	83	sold	sell	VERB
ftr-499	209	84	;	;	PUNCT
ftr-499	209	85	and	and	CCONJ
ftr-499	209	86	(	(	PUNCT
ftr-499	209	87	iii	iii	X
ftr-499	209	88	)	)	PUNCT
ftr-499	209	89	c	c	NOUN
ftr-499	209	90	would	would	AUX
ftr-499	209	91	have	have	VERB
ftr-499	209	92	a	a	DET
ftr-499	209	93	basis	basis	NOUN
ftr-499	209	94	of	of	ADP
ftr-499	209	95	10	10	NUM
ftr-499	209	96	in	in	ADP
ftr-499	209	97	its	its	PRON
ftr-499	209	98	purchased	purchase	VERB
ftr-499	209	99	right	right	NOUN
ftr-499	209	100	to	to	PART
ftr-499	209	101	receive	receive	VERB
ftr-499	209	102	10	10	NUM
ftr-499	209	103	%	%	NOUN
ftr-499	209	104	of	of	ADP
ftr-499	209	105	p	p	NOUN
ftr-499	209	106	's	's	PART
ftr-499	209	107	income	income	NOUN
ftr-499	209	108	and	and	CCONJ
ftr-499	209	109	,	,	PUNCT
ftr-499	209	110	if	if	SCONJ
ftr-499	209	111	it	it	PRON
ftr-499	209	112	could	could	AUX
ftr-499	209	113	demonstrate	demonstrate	VERB
ftr-499	209	114	that	that	SCONJ
ftr-499	209	115	the	the	DET
ftr-499	209	116	intangible	intangible	ADJ
ftr-499	209	117	right	right	NOUN
ftr-499	209	118	had	have	VERB
ftr-499	209	119	a	a	DET
ftr-499	209	120	reasonably	reasonably	ADV
ftr-499	209	121	determinable	determinable	ADJ
ftr-499	209	122	life	life	NOUN
ftr-499	209	123	,	,	PUNCT
ftr-499	209	124	would	would	AUX
ftr-499	209	125	be	be	AUX
ftr-499	209	126	able	able	ADJ
ftr-499	209	127	to	to	PART
ftr-499	209	128	amortize	amortize	VERB
ftr-499	209	129	its	its	PRON
ftr-499	209	130	basis	basis	NOUN
ftr-499	209	131	of	of	ADP
ftr-499	209	132	10	10	NUM
ftr-499	209	133	over	over	ADP
ftr-499	209	134	that	that	DET
ftr-499	209	135	life.5	life.5	PROPN
ftr-499	209	136	thus	thus	ADV
ftr-499	209	137	,	,	PUNCT
ftr-499	209	138	p	p	PRON
ftr-499	209	139	would	would	AUX
ftr-499	209	140	have	have	VERB
ftr-499	209	141	10	10	NUM
ftr-499	209	142	of	of	ADP
ftr-499	209	143	ordinary	ordinary	ADJ
ftr-499	209	144	23	23	NUM
ftr-499	209	145	.	.	PUNCT
ftr-499	210	1	356	356	NUM
ftr-499	210	2	u.s	u.s	PROPN
ftr-499	210	3	.	.	PROPN
ftr-499	210	4	260	260	NUM
ftr-499	210	5	(	(	PUNCT
ftr-499	210	6	1958	1958	NUM
ftr-499	210	7	)	)	PUNCT
ftr-499	210	8	.	.	PUNCT
ftr-499	211	1	24	24	NUM
ftr-499	211	2	.	.	PUNCT
ftr-499	212	1	472	472	NUM
ftr-499	212	2	f.2d	f.2d	SYM
ftr-499	212	3	867	867	NUM
ftr-499	212	4	(	(	PUNCT
ftr-499	212	5	6th	6th	ADJ
ftr-499	212	6	cir	cir	NOUN
ftr-499	212	7	.	.	PROPN
ftr-499	212	8	1973	1973	NUM
ftr-499	212	9	)	)	PUNCT
ftr-499	212	10	.	.	PUNCT
ftr-499	213	1	25	25	NUM
ftr-499	213	2	.	.	PUNCT
ftr-499	214	1	the	the	DET
ftr-499	214	2	classic	classic	ADJ
ftr-499	214	3	article	article	NOUN
ftr-499	214	4	on	on	ADP
ftr-499	214	5	assignment	assignment	NOUN
ftr-499	214	6	of	of	ADP
ftr-499	214	7	income	income	NOUN
ftr-499	214	8	is	be	AUX
ftr-499	214	9	charles	charles	PROPN
ftr-499	214	10	s.	s.	PROPN
ftr-499	214	11	lyon	lyon	PROPN
ftr-499	214	12	&	&	CCONJ
ftr-499	214	13	james	james	PROPN
ftr-499	214	14	s.	s.	PROPN
ftr-499	214	15	eustice	eustice	PROPN
ftr-499	214	16	,	,	PUNCT
ftr-499	214	17	assignment	assignment	NOUN
ftr-499	214	18	of	of	ADP
ftr-499	214	19	income	income	NOUN
ftr-499	214	20	:	:	PUNCT
ftr-499	214	21	fruit	fruit	NOUN
ftr-499	214	22	and	and	CCONJ
ftr-499	214	23	tree	tree	NOUN
ftr-499	214	24	as	as	SCONJ
ftr-499	214	25	irrigated	irrigate	VERB
ftr-499	214	26	by	by	ADP
ftr-499	214	27	the	the	DET
ftr-499	214	28	p.g	p.g	PROPN
ftr-499	214	29	.	.	PROPN
ftr-499	214	30	lake	lake	PROPN
ftr-499	214	31	case	case	NOUN
ftr-499	214	32	,	,	PUNCT
ftr-499	214	33	17	17	NUM
ftr-499	214	34	tax	tax	NOUN
ftr-499	214	35	l.	l.	PROPN
ftr-499	214	36	rev	rev	PROPN
ftr-499	214	37	.	.	PROPN
ftr-499	214	38	293	293	NUM
ftr-499	214	39	(	(	PUNCT
ftr-499	214	40	1962	1962	NUM
ftr-499	214	41	)	)	PUNCT
ftr-499	214	42	.	.	PUNCT
ftr-499	215	1	there	there	PRON
ftr-499	215	2	is	be	VERB
ftr-499	215	3	little	little	ADJ
ftr-499	215	4	authority	authority	NOUN
ftr-499	215	5	as	as	ADP
ftr-499	215	6	to	to	ADP
ftr-499	215	7	how	how	SCONJ
ftr-499	215	8	c	c	NOUN
ftr-499	215	9	should	should	AUX
ftr-499	215	10	recover	recover	VERB
ftr-499	215	11	its	its	PRON
ftr-499	215	12	basis	basis	NOUN
ftr-499	215	13	in	in	ADP
ftr-499	215	14	its	its	PRON
ftr-499	215	15	profits	profit	NOUN
ftr-499	215	16	interest	interest	NOUN
ftr-499	215	17	.	.	PUNCT
ftr-499	216	1	the	the	DET
ftr-499	216	2	most	most	ADV
ftr-499	216	3	likely	likely	ADJ
ftr-499	216	4	result	result	NOUN
ftr-499	216	5	is	be	AUX
ftr-499	216	6	that	that	SCONJ
ftr-499	216	7	c	c	PROPN
ftr-499	216	8	should	should	AUX
ftr-499	216	9	amortize	amortize	VERB
ftr-499	216	10	the	the	DET
ftr-499	216	11	basis	basis	NOUN
ftr-499	216	12	over	over	ADP
ftr-499	216	13	the	the	DET
ftr-499	216	14	expected	expect	VERB
ftr-499	216	15	life	life	NOUN
ftr-499	216	16	of	of	ADP
ftr-499	216	17	the	the	DET
ftr-499	216	18	profits	profit	NOUN
ftr-499	216	19	interest	interest	NOUN
ftr-499	216	20	.	.	PUNCT
ftr-499	217	1	see	see	VERB
ftr-499	217	2	mckee	mckee	PROPN
ftr-499	217	3	et	et	PROPN
ftr-499	217	4	al	al	PROPN
ftr-499	217	5	.	.	PROPN
ftr-499	217	6	,	,	PUNCT
ftr-499	217	7	supra	supra	PROPN
ftr-499	217	8	note	note	PROPN
ftr-499	217	9	4	4	NUM
ftr-499	217	10	,	,	PUNCT
ftr-499	217	11	supp	supp	NOUN
ftr-499	217	12	.	.	PUNCT
ftr-499	218	1	i	i	PRON
ftr-499	218	2	5.08a[3	5.08a[3	VERB
ftr-499	218	3	]	]	X
ftr-499	218	4	.	.	PUNCT
ftr-499	219	1	because	because	SCONJ
ftr-499	219	2	an	an	DET
ftr-499	219	3	income	income	NOUN
ftr-499	219	4	interest	interest	NOUN
ftr-499	219	5	often	often	ADV
ftr-499	219	6	does	do	AUX
ftr-499	219	7	not	not	PART
ftr-499	219	8	have	have	VERB
ftr-499	219	9	a	a	DET
ftr-499	219	10	determinable	determinable	ADJ
ftr-499	219	11	useful	useful	ADJ
ftr-499	219	12	life	life	NOUN
ftr-499	219	13	,	,	PUNCT
ftr-499	219	14	this	this	DET
ftr-499	219	15	result	result	NOUN
ftr-499	219	16	may	may	AUX
ftr-499	219	17	require	require	VERB
ftr-499	219	18	c	c	NOUN
ftr-499	219	19	to	to	PART
ftr-499	219	20	recognize	recognize	VERB
ftr-499	219	21	income	income	NOUN
ftr-499	219	22	without	without	ADP
ftr-499	219	23	basis	basis	NOUN
ftr-499	219	24	offset	offset	NOUN
ftr-499	219	25	until	until	SCONJ
ftr-499	219	26	it	it	PRON
ftr-499	219	27	realizes	realize	VERB
ftr-499	219	28	a	a	DET
ftr-499	219	29	capital	capital	NOUN
ftr-499	219	30	loss	loss	NOUN
ftr-499	219	31	on	on	ADP
ftr-499	219	32	p	p	PROPN
ftr-499	219	33	's	's	PART
ftr-499	219	34	liquidation	liquidation	NOUN
ftr-499	219	35	.	.	PUNCT
ftr-499	220	1	it	it	PRON
ftr-499	220	2	might	might	AUX
ftr-499	220	3	appear	appear	VERB
ftr-499	220	4	fair	fair	ADJ
ftr-499	220	5	to	to	PART
ftr-499	220	6	allow	allow	VERB
ftr-499	220	7	c	c	NOUN
ftr-499	220	8	basis	basis	NOUN
ftr-499	220	9	recovery	recovery	NOUN
ftr-499	220	10	under	under	ADP
ftr-499	220	11	an	an	DET
ftr-499	220	12	open	open	ADJ
ftr-499	220	13	transaction	transaction	NOUN
ftr-499	220	14	analysis	analysis	NOUN
ftr-499	220	15	on	on	ADP
ftr-499	220	16	the	the	DET
ftr-499	220	17	theory	theory	NOUN
ftr-499	220	18	that	that	SCONJ
ftr-499	220	19	c	c	PROPN
ftr-499	220	20	's	's	PART
ftr-499	220	21	payment	payment	NOUN
ftr-499	220	22	has	have	AUX
ftr-499	220	23	accelerated	accelerate	VERB
ftr-499	220	24	p	p	PRON
ftr-499	220	25	's	's	PART
ftr-499	220	26	income	income	NOUN
ftr-499	220	27	recognition	recognition	NOUN
ftr-499	220	28	so	so	SCONJ
ftr-499	220	29	that	that	SCONJ
ftr-499	220	30	c	c	PROPN
ftr-499	220	31	should	should	AUX
ftr-499	220	32	receive	receive	VERB
ftr-499	220	33	10	10	NUM
ftr-499	220	34	of	of	ADP
ftr-499	220	35	tax	tax	NOUN
ftr-499	220	36	-	-	PUNCT
ftr-499	220	37	free	free	ADJ
ftr-499	220	38	"	"	PUNCT
ftr-499	220	39	pre	pre	ADJ
ftr-499	220	40	-	-	ADJ
ftr-499	220	41	taxed	taxed	ADJ
ftr-499	220	42	"	"	PUNCT
ftr-499	220	43	income	income	NOUN
ftr-499	220	44	.	.	PUNCT
ftr-499	221	1	castleberry	castleberry	PROPN
ftr-499	221	2	,	,	PUNCT
ftr-499	221	3	supra	supra	PROPN
ftr-499	221	4	note	note	NOUN
ftr-499	221	5	4	4	NUM
ftr-499	221	6	,	,	PUNCT
ftr-499	221	7	at	at	ADP
ftr-499	221	8	282	282	NUM
ftr-499	221	9	,	,	PUNCT
ftr-499	221	10	provides	provide	VERB
ftr-499	221	11	an	an	DET
ftr-499	221	12	ingenious	ingenious	ADJ
ftr-499	221	13	justification	justification	NOUN
ftr-499	221	14	of	of	ADP
ftr-499	221	15	that	that	DET
ftr-499	221	16	approach	approach	NOUN
ftr-499	221	17	based	base	VERB
ftr-499	221	18	on	on	ADP
ftr-499	221	19	associated	associated	ADJ
ftr-499	221	20	patentees	patentee	NOUN
ftr-499	221	21	v.	v.	ADP
ftr-499	221	22	commissioner	commissioner	NOUN
ftr-499	221	23	,	,	PUNCT
ftr-499	221	24	4	4	NUM
ftr-499	221	25	t.c	t.c	PROPN
ftr-499	221	26	.	.	PROPN
ftr-499	221	27	979	979	NUM
ftr-499	221	28	(	(	PUNCT
ftr-499	221	29	1945	1945	NUM
ftr-499	221	30	)	)	PUNCT
ftr-499	221	31	.	.	PUNCT
ftr-499	222	1	however	however	ADV
ftr-499	222	2	,	,	PUNCT
ftr-499	222	3	there	there	PRON
ftr-499	222	4	seems	seem	VERB
ftr-499	222	5	to	to	PART
ftr-499	222	6	be	be	AUX
ftr-499	222	7	no	no	DET
ftr-499	222	8	authority	authority	NOUN
ftr-499	222	9	for	for	ADP
ftr-499	222	10	that	that	DET
ftr-499	222	11	approach	approach	NOUN
ftr-499	222	12	.	.	PUNCT
ftr-499	223	1	even	even	ADV
ftr-499	223	2	when	when	SCONJ
ftr-499	223	3	the	the	DET
ftr-499	223	4	open	open	ADJ
ftr-499	223	5	transaction	transaction	NOUN
ftr-499	223	6	doctrine	doctrine	NOUN
ftr-499	223	7	was	be	AUX
ftr-499	223	8	in	in	ADP
ftr-499	223	9	greater	great	ADJ
ftr-499	223	10	favor	favor	NOUN
ftr-499	223	11	,	,	PUNCT
ftr-499	223	12	[	[	X
ftr-499	223	13	vol	vol	NOUN
ftr-499	223	14	1:9	1:9	NUM
ftr-499	223	15	partnership	partnership	NOUN
ftr-499	223	16	securities	security	NOUN
ftr-499	223	17	income	income	NOUN
ftr-499	223	18	on	on	ADP
ftr-499	223	19	that	that	DET
ftr-499	223	20	sale	sale	NOUN
ftr-499	223	21	which	which	PRON
ftr-499	223	22	it	it	PRON
ftr-499	223	23	would	would	AUX
ftr-499	223	24	allocate	allocate	VERB
ftr-499	223	25	5	5	NUM
ftr-499	223	26	each	each	PRON
ftr-499	223	27	to	to	ADP
ftr-499	223	28	a	a	PRON
ftr-499	223	29	and	and	CCONJ
ftr-499	223	30	b	b	NOUN
ftr-499	223	31	,	,	PUNCT
ftr-499	223	32	increasing	increase	VERB
ftr-499	223	33	each	each	PRON
ftr-499	223	34	of	of	ADP
ftr-499	223	35	their	their	PRON
ftr-499	223	36	capital	capital	NOUN
ftr-499	223	37	account	account	NOUN
ftr-499	223	38	balances	balance	NOUN
ftr-499	223	39	to	to	ADP
ftr-499	223	40	105	105	NUM
ftr-499	223	41	.	.	PUNCT
ftr-499	224	1	c	c	NOUN
ftr-499	224	2	would	would	AUX
ftr-499	224	3	not	not	PART
ftr-499	224	4	have	have	VERB
ftr-499	224	5	a	a	DET
ftr-499	224	6	capital	capital	NOUN
ftr-499	224	7	account	account	NOUN
ftr-499	224	8	in	in	ADP
ftr-499	224	9	p	p	NOUN
ftr-499	224	10	and	and	CCONJ
ftr-499	224	11	would	would	AUX
ftr-499	224	12	have	have	VERB
ftr-499	224	13	a	a	DET
ftr-499	224	14	basis	basis	NOUN
ftr-499	224	15	of	of	ADP
ftr-499	224	16	10	10	NUM
ftr-499	224	17	in	in	ADP
ftr-499	224	18	its	its	PRON
ftr-499	224	19	right	right	NOUN
ftr-499	224	20	to	to	PART
ftr-499	224	21	receive	receive	VERB
ftr-499	224	22	10	10	NUM
ftr-499	224	23	%	%	NOUN
ftr-499	224	24	of	of	ADP
ftr-499	224	25	p	p	NOUN
ftr-499	224	26	's	's	PART
ftr-499	224	27	income	income	NOUN
ftr-499	224	28	.	.	PUNCT
ftr-499	225	1	this	this	DET
ftr-499	225	2	solution	solution	NOUN
ftr-499	225	3	solves	solve	VERB
ftr-499	225	4	the	the	DET
ftr-499	225	5	partnership	partnership	NOUN
ftr-499	225	6	accounting	accounting	NOUN
ftr-499	225	7	problems	problem	NOUN
ftr-499	225	8	most	most	ADV
ftr-499	225	9	simply	simply	ADV
ftr-499	225	10	and	and	CCONJ
ftr-499	225	11	there	there	PRON
ftr-499	225	12	is	be	VERB
ftr-499	225	13	authority	authority	NOUN
ftr-499	225	14	that	that	SCONJ
ftr-499	225	15	the	the	DET
ftr-499	225	16	holder	holder	NOUN
ftr-499	225	17	of	of	ADP
ftr-499	225	18	a	a	DET
ftr-499	225	19	profits	profit	NOUN
ftr-499	225	20	interests	interest	NOUN
ftr-499	225	21	should	should	AUX
ftr-499	225	22	not	not	PART
ftr-499	225	23	be	be	AUX
ftr-499	225	24	treated	treat	VERB
ftr-499	225	25	as	as	ADP
ftr-499	225	26	a	a	DET
ftr-499	225	27	partner	partner	NOUN
ftr-499	225	28	.	.	PUNCT
ftr-499	225	29	'	'	PUNCT
ftr-499	226	1	that	that	DET
ftr-499	226	2	authority	authority	NOUN
ftr-499	226	3	,	,	PUNCT
ftr-499	226	4	however	however	ADV
ftr-499	226	5	,	,	PUNCT
ftr-499	226	6	is	be	AUX
ftr-499	226	7	highly	highly	ADV
ftr-499	226	8	fact	fact	NOUN
ftr-499	226	9	specific	specific	ADJ
ftr-499	226	10	and	and	CCONJ
ftr-499	226	11	arises	arise	VERB
ftr-499	226	12	primarily	primarily	ADV
ftr-499	226	13	out	out	ADP
ftr-499	226	14	of	of	ADP
ftr-499	226	15	atypical	atypical	ADJ
ftr-499	226	16	,	,	PUNCT
ftr-499	226	17	tax	tax	NOUN
ftr-499	226	18	-	-	PUNCT
ftr-499	226	19	motivated	motivate	VERB
ftr-499	226	20	transactions	transaction	NOUN
ftr-499	226	21	.	.	PUNCT
ftr-499	227	1	-7	-7	PUNCT
ftr-499	227	2	while	while	SCONJ
ftr-499	227	3	it	it	PRON
ftr-499	227	4	may	may	AUX
ftr-499	227	5	be	be	AUX
ftr-499	227	6	appropriate	appropriate	ADJ
ftr-499	227	7	to	to	PART
ftr-499	227	8	treat	treat	VERB
ftr-499	227	9	the	the	DET
ftr-499	227	10	holder	holder	NOUN
ftr-499	227	11	of	of	ADP
ftr-499	227	12	a	a	DET
ftr-499	227	13	profits	profit	NOUN
ftr-499	227	14	interest	interest	NOUN
ftr-499	227	15	as	as	ADP
ftr-499	227	16	not	not	PART
ftr-499	227	17	being	be	AUX
ftr-499	227	18	a	a	DET
ftr-499	227	19	partner	partner	NOUN
ftr-499	227	20	in	in	ADP
ftr-499	227	21	some	some	DET
ftr-499	227	22	circumstances	circumstance	NOUN
ftr-499	227	23	,	,	PUNCT
ftr-499	227	24	that	that	PRON
ftr-499	227	25	can	can	AUX
ftr-499	227	26	not	not	PART
ftr-499	227	27	be	be	AUX
ftr-499	227	28	correct	correct	ADJ
ftr-499	227	29	as	as	ADP
ftr-499	227	30	a	a	DET
ftr-499	227	31	general	general	ADJ
ftr-499	227	32	rule	rule	NOUN
ftr-499	227	33	.	.	PUNCT
ftr-499	228	1	a	a	DET
ftr-499	228	2	partner	partner	NOUN
ftr-499	228	3	is	be	AUX
ftr-499	228	4	a	a	DET
ftr-499	228	5	person	person	NOUN
ftr-499	228	6	that	that	PRON
ftr-499	228	7	has	have	VERB
ftr-499	228	8	"	"	PUNCT
ftr-499	228	9	in	in	ADP
ftr-499	228	10	good	good	ADJ
ftr-499	228	11	faith	faith	NOUN
ftr-499	228	12	and	and	CCONJ
ftr-499	228	13	acting	act	VERB
ftr-499	228	14	with	with	ADP
ftr-499	228	15	a	a	DET
ftr-499	228	16	business	business	NOUN
ftr-499	228	17	purpose	purpose	NOUN
ftr-499	228	18	intended	intend	VERB
ftr-499	228	19	to	to	PART
ftr-499	228	20	join	join	VERB
ftr-499	228	21	together	together	ADV
ftr-499	228	22	in	in	ADP
ftr-499	228	23	the	the	DET
ftr-499	228	24	present	present	ADJ
ftr-499	228	25	conduct	conduct	NOUN
ftr-499	228	26	of	of	ADP
ftr-499	228	27	the	the	DET
ftr-499	228	28	enterprise	enterprise	NOUN
ftr-499	228	29	.	.	PUNCT
ftr-499	228	30	"	"	PUNCT
ftr-499	229	1	'	'	PUNCT
ftr-499	229	2	a	a	DET
ftr-499	229	3	holder	holder	NOUN
ftr-499	229	4	of	of	ADP
ftr-499	229	5	a	a	DET
ftr-499	229	6	profits	profit	NOUN
ftr-499	229	7	interest	interest	NOUN
ftr-499	229	8	may	may	AUX
ftr-499	229	9	have	have	AUX
ftr-499	229	10	manifested	manifest	VERB
ftr-499	229	11	that	that	DET
ftr-499	229	12	intent	intent	NOUN
ftr-499	229	13	:	:	PUNCT
ftr-499	229	14	it	it	PRON
ftr-499	229	15	might	might	AUX
ftr-499	229	16	be	be	AUX
ftr-499	229	17	recognized	recognize	VERB
ftr-499	229	18	as	as	ADP
ftr-499	229	19	a	a	DET
ftr-499	229	20	partner	partner	NOUN
ftr-499	229	21	under	under	ADP
ftr-499	229	22	state	state	NOUN
ftr-499	229	23	law	law	NOUN
ftr-499	229	24	,	,	PUNCT
ftr-499	229	25	hold	hold	VERB
ftr-499	229	26	itself	itself	PRON
ftr-499	229	27	out	out	ADP
ftr-499	229	28	as	as	ADP
ftr-499	229	29	a	a	DET
ftr-499	229	30	partner	partner	NOUN
ftr-499	229	31	to	to	ADP
ftr-499	229	32	others	other	NOUN
ftr-499	229	33	and	and	CCONJ
ftr-499	229	34	be	be	AUX
ftr-499	229	35	a	a	DET
ftr-499	229	36	general	general	ADJ
ftr-499	229	37	partner	partner	NOUN
ftr-499	229	38	liable	liable	ADJ
ftr-499	229	39	for	for	ADP
ftr-499	229	40	its	its	PRON
ftr-499	229	41	share	share	NOUN
ftr-499	229	42	of	of	ADP
ftr-499	229	43	partnership	partnership	NOUN
ftr-499	229	44	liabilities	liability	NOUN
ftr-499	229	45	.	.	PUNCT
ftr-499	230	1	it	it	PRON
ftr-499	230	2	would	would	AUX
ftr-499	230	3	typically	typically	ADV
ftr-499	230	4	file	file	VERB
ftr-499	230	5	tax	tax	NOUN
ftr-499	230	6	returns	return	NOUN
ftr-499	230	7	as	as	ADP
ftr-499	230	8	a	a	DET
ftr-499	230	9	partner	partner	NOUN
ftr-499	230	10	.	.	PUNCT
ftr-499	231	1	in	in	ADP
ftr-499	231	2	addition	addition	NOUN
ftr-499	231	3	,	,	PUNCT
ftr-499	231	4	the	the	DET
ftr-499	231	5	holder	holder	NOUN
ftr-499	231	6	would	would	AUX
ftr-499	231	7	have	have	AUX
ftr-499	231	8	contributed	contribute	VERB
ftr-499	231	9	capital	capital	NOUN
ftr-499	231	10	used	use	VERB
ftr-499	231	11	in	in	ADP
ftr-499	231	12	the	the	DET
ftr-499	231	13	partnership	partnership	NOUN
ftr-499	231	14	's	's	PART
ftr-499	231	15	business	business	NOUN
ftr-499	231	16	(	(	PUNCT
ftr-499	231	17	though	though	SCONJ
ftr-499	231	18	it	it	PRON
ftr-499	231	19	would	would	AUX
ftr-499	231	20	have	have	AUX
ftr-499	231	21	abandoned	abandon	VERB
ftr-499	231	22	its	its	PRON
ftr-499	231	23	claim	claim	NOUN
ftr-499	231	24	to	to	ADP
ftr-499	231	25	that	that	DET
ftr-499	231	26	capital	capital	NOUN
ftr-499	231	27	)	)	PUNCT
ftr-499	231	28	and	and	CCONJ
ftr-499	231	29	would	would	AUX
ftr-499	231	30	be	be	AUX
ftr-499	231	31	vitally	vitally	ADV
ftr-499	231	32	concerned	concerned	ADJ
ftr-499	231	33	with	with	ADP
ftr-499	231	34	the	the	DET
ftr-499	231	35	partnership	partnership	NOUN
ftr-499	231	36	's	's	PART
ftr-499	231	37	profitability	profitability	NOUN
ftr-499	231	38	.	.	PUNCT
ftr-499	232	1	any	any	DET
ftr-499	232	2	rule	rule	NOUN
ftr-499	232	3	that	that	SCONJ
ftr-499	232	4	a	a	DET
ftr-499	232	5	holder	holder	NOUN
ftr-499	232	6	of	of	ADP
ftr-499	232	7	a	a	DET
ftr-499	232	8	profits	profit	NOUN
ftr-499	232	9	interest	interest	NOUN
ftr-499	232	10	is	be	AUX
ftr-499	232	11	never	never	ADV
ftr-499	232	12	a	a	DET
ftr-499	232	13	partner	partner	NOUN
ftr-499	232	14	also	also	ADV
ftr-499	232	15	creates	create	VERB
ftr-499	232	16	major	major	ADJ
ftr-499	232	17	administrative	administrative	ADJ
ftr-499	232	18	difficulties	difficulty	NOUN
ftr-499	232	19	.	.	PUNCT
ftr-499	233	1	in	in	ADP
ftr-499	233	2	the	the	DET
ftr-499	233	3	typical	typical	ADJ
ftr-499	233	4	partnership	partnership	NOUN
ftr-499	233	5	,	,	PUNCT
ftr-499	233	6	all	all	DET
ftr-499	233	7	profits	profit	NOUN
ftr-499	233	8	are	be	AUX
ftr-499	233	9	not	not	PART
ftr-499	233	10	automatically	automatically	ADV
ftr-499	233	11	distributed	distribute	VERB
ftr-499	233	12	to	to	ADP
ftr-499	233	13	the	the	DET
ftr-499	233	14	partners	partner	NOUN
ftr-499	233	15	.	.	PUNCT
ftr-499	234	1	if	if	SCONJ
ftr-499	234	2	any	any	DET
ftr-499	234	3	profits	profit	NOUN
ftr-499	234	4	are	be	AUX
ftr-499	234	5	retained	retain	VERB
ftr-499	234	6	,	,	PUNCT
ftr-499	234	7	the	the	DET
ftr-499	234	8	holder	holder	NOUN
ftr-499	234	9	of	of	ADP
ftr-499	234	10	a	a	DET
ftr-499	234	11	profits	profit	NOUN
ftr-499	234	12	interest	interest	NOUN
ftr-499	234	13	will	will	AUX
ftr-499	234	14	accumulate	accumulate	VERB
ftr-499	234	15	a	a	DET
ftr-499	234	16	capital	capital	NOUN
ftr-499	234	17	account	account	NOUN
ftr-499	234	18	.	.	PUNCT
ftr-499	235	1	does	do	AUX
ftr-499	235	2	that	that	DET
ftr-499	235	3	holder	holder	NOUN
ftr-499	235	4	immediately	immediately	ADV
ftr-499	235	5	become	become	VERB
ftr-499	235	6	a	a	DET
ftr-499	235	7	partner	partner	NOUN
ftr-499	235	8	on	on	ADP
ftr-499	235	9	its	its	PRON
ftr-499	235	10	obtaining	obtain	VERB
ftr-499	235	11	a	a	DET
ftr-499	235	12	capital	capital	NOUN
ftr-499	235	13	account	account	NOUN
ftr-499	235	14	,	,	PUNCT
ftr-499	235	15	or	or	CCONJ
ftr-499	235	16	must	must	AUX
ftr-499	235	17	the	the	DET
ftr-499	235	18	capital	capital	NOUN
ftr-499	235	19	account	account	NOUN
ftr-499	235	20	reach	reach	VERB
ftr-499	235	21	some	some	DET
ftr-499	235	22	minimum	minimum	NOUN
ftr-499	235	23	,	,	PUNCT
ftr-499	235	24	non	non	ADJ
ftr-499	235	25	-	-	ADJ
ftr-499	235	26	de	de	ADJ
ftr-499	235	27	minimis	minimis	NOUN
ftr-499	235	28	level	level	NOUN
ftr-499	235	29	?	?	PUNCT
ftr-499	236	1	based	base	VERB
ftr-499	236	2	on	on	ADP
ftr-499	236	3	the	the	DET
ftr-499	236	4	internal	internal	ADJ
ftr-499	236	5	revenue	revenue	NOUN
ftr-499	236	6	service	service	NOUN
ftr-499	236	7	's	's	PART
ftr-499	236	8	ruling	rule	VERB
ftr-499	236	9	guidelines	guideline	NOUN
ftr-499	236	10	,	,	PUNCT
ftr-499	236	11	a	a	DET
ftr-499	236	12	capital	capital	NOUN
ftr-499	236	13	account	account	NOUN
ftr-499	236	14	equal	equal	ADJ
ftr-499	236	15	to	to	ADP
ftr-499	236	16	1	1	NUM
ftr-499	236	17	%	%	NOUN
ftr-499	236	18	of	of	ADP
ftr-499	236	19	all	all	DET
ftr-499	236	20	partners	partner	NOUN
ftr-499	236	21	'	'	PART
ftr-499	236	22	capital	capital	NOUN
ftr-499	236	23	accounts	account	NOUN
ftr-499	236	24	would	would	AUX
ftr-499	236	25	,	,	PUNCT
ftr-499	236	26	at	at	ADP
ftr-499	236	27	least	least	ADJ
ftr-499	236	28	in	in	ADP
ftr-499	236	29	the	the	DET
ftr-499	236	30	case	case	NOUN
ftr-499	236	31	of	of	ADP
ftr-499	236	32	a	a	DET
ftr-499	236	33	general	general	ADJ
ftr-499	236	34	profits	profit	NOUN
ftr-499	236	35	interests	interest	NOUN
ftr-499	236	36	were	be	AUX
ftr-499	236	37	required	require	VERB
ftr-499	236	38	to	to	PART
ftr-499	236	39	be	be	AUX
ftr-499	236	40	amortized	amortize	VERB
ftr-499	236	41	over	over	ADP
ftr-499	236	42	their	their	PRON
ftr-499	236	43	estimated	estimate	VERB
ftr-499	236	44	life	life	NOUN
ftr-499	236	45	.	.	PUNCT
ftr-499	237	1	latendresse	latendresse	PROPN
ftr-499	237	2	v.	v.	PROPN
ftr-499	237	3	commissioner	commissioner	PROPN
ftr-499	237	4	,	,	PUNCT
ftr-499	237	5	26	26	NUM
ftr-499	237	6	t.c	t.c	PROPN
ftr-499	237	7	.	.	PROPN
ftr-499	237	8	318	318	NUM
ftr-499	237	9	(	(	PUNCT
ftr-499	237	10	1956	1956	NUM
ftr-499	237	11	)	)	PUNCT
ftr-499	237	12	,	,	PUNCT
ftr-499	237	13	affd	affd	PROPN
ftr-499	237	14	,	,	PUNCT
ftr-499	237	15	243	243	NUM
ftr-499	237	16	f.2d	f.2d	NUM
ftr-499	237	17	577	577	NUM
ftr-499	237	18	(	(	PUNCT
ftr-499	237	19	7th	7th	ADJ
ftr-499	237	20	cir	cir	NOUN
ftr-499	237	21	.	.	PUNCT
ftr-499	237	22	1957	1957	NUM
ftr-499	237	23	)	)	PUNCT
ftr-499	237	24	.	.	PUNCT
ftr-499	238	1	more	more	ADV
ftr-499	238	2	recently	recently	ADV
ftr-499	238	3	,	,	PUNCT
ftr-499	238	4	the	the	DET
ftr-499	238	5	service	service	NOUN
ftr-499	238	6	has	have	AUX
ftr-499	238	7	attempted	attempt	VERB
ftr-499	238	8	to	to	PART
ftr-499	238	9	limit	limit	VERB
ftr-499	238	10	the	the	DET
ftr-499	238	11	open	open	ADJ
ftr-499	238	12	transaction	transaction	NOUN
ftr-499	238	13	doctrine	doctrine	NOUN
ftr-499	238	14	to	to	PART
ftr-499	238	15	"	"	PUNCT
ftr-499	238	16	rare	rare	ADJ
ftr-499	238	17	and	and	CCONJ
ftr-499	238	18	extraordinary	extraordinary	ADJ
ftr-499	238	19	cases	case	NOUN
ftr-499	238	20	.	.	PUNCT
ftr-499	238	21	"	"	PUNCT
ftr-499	238	22	regs	reg	NOUN
ftr-499	238	23	.	.	PUNCT
ftr-499	239	1	§	§	PROPN
ftr-499	239	2	15a.453	15a.453	NUM
ftr-499	239	3	-	-	PUNCT
ftr-499	239	4	1(d)(2)(iii	1(d)(2)(iii	NUM
ftr-499	239	5	)	)	PUNCT
ftr-499	239	6	.	.	PUNCT
ftr-499	240	1	26	26	NUM
ftr-499	240	2	.	.	X
ftr-499	241	1	see	see	VERB
ftr-499	241	2	mckee	mckee	PROPN
ftr-499	241	3	et	et	PROPN
ftr-499	241	4	al	al	PROPN
ftr-499	241	5	.	.	PROPN
ftr-499	241	6	,	,	PUNCT
ftr-499	241	7	supra	supra	PROPN
ftr-499	241	8	note	note	PROPN
ftr-499	241	9	4	4	NUM
ftr-499	241	10	,	,	PUNCT
ftr-499	241	11	1	1	NUM
ftr-499	241	12	3.02[51	3.02[51	NUM
ftr-499	241	13	and	and	CCONJ
ftr-499	241	14	authorities	authority	NOUN
ftr-499	241	15	cited	cite	VERB
ftr-499	241	16	therein	therein	ADV
ftr-499	241	17	;	;	PUNCT
ftr-499	242	1	willis	willis	PROPN
ftr-499	242	2	et	et	PROPN
ftr-499	242	3	al	al	PROPN
ftr-499	242	4	.	.	PROPN
ftr-499	242	5	,	,	PUNCT
ftr-499	242	6	supra	supra	PROPN
ftr-499	242	7	note	note	PROPN
ftr-499	242	8	4	4	NUM
ftr-499	242	9	,	,	PUNCT
ftr-499	242	10	§	§	NOUN
ftr-499	242	11	3.04	3.04	NUM
ftr-499	242	12	.	.	PUNCT
ftr-499	243	1	27	27	NUM
ftr-499	243	2	.	.	PUNCT
ftr-499	244	1	typical	typical	ADJ
ftr-499	244	2	transactions	transaction	NOUN
ftr-499	244	3	involve	involve	VERB
ftr-499	244	4	either	either	CCONJ
ftr-499	244	5	attempts	attempt	NOUN
ftr-499	244	6	to	to	PART
ftr-499	244	7	shift	shift	VERB
ftr-499	244	8	income	income	NOUN
ftr-499	244	9	within	within	ADP
ftr-499	244	10	a	a	DET
ftr-499	244	11	family	family	NOUN
ftr-499	244	12	,	,	PUNCT
ftr-499	244	13	poggetto	poggetto	PROPN
ftr-499	244	14	v.	v.	PROPN
ftr-499	244	15	commissioner	commissioner	PROPN
ftr-499	244	16	,	,	PUNCT
ftr-499	244	17	306	306	NUM
ftr-499	244	18	f.2d	f.2d	SYM
ftr-499	244	19	76	76	NUM
ftr-499	244	20	(	(	PUNCT
ftr-499	244	21	9th	9th	ADJ
ftr-499	244	22	cir	cir	NOUN
ftr-499	244	23	.	.	PROPN
ftr-499	244	24	1962	1962	NUM
ftr-499	244	25	)	)	PUNCT
ftr-499	244	26	,	,	PUNCT
ftr-499	244	27	or	or	CCONJ
ftr-499	244	28	between	between	ADP
ftr-499	244	29	a	a	DET
ftr-499	244	30	shareholder	shareholder	NOUN
ftr-499	244	31	and	and	CCONJ
ftr-499	244	32	his	his	PRON
ftr-499	244	33	corporation	corporation	NOUN
ftr-499	244	34	,	,	PUNCT
ftr-499	244	35	merryman	merryman	NOUN
ftr-499	244	36	v.	v.	PROPN
ftr-499	244	37	commissioner	commissioner	PROPN
ftr-499	244	38	,	,	PUNCT
ftr-499	244	39	t.c	t.c	PROPN
ftr-499	244	40	.	.	PROPN
ftr-499	244	41	memo	memo	NOUN
ftr-499	244	42	1988	1988	NUM
ftr-499	244	43	-	-	SYM
ftr-499	244	44	72	72	NUM
ftr-499	244	45	(	(	PUNCT
ftr-499	244	46	cch	cch	NOUN
ftr-499	244	47	)	)	PUNCT
ftr-499	244	48	1988	1988	NUM
ftr-499	244	49	,	,	PUNCT
ftr-499	244	50	or	or	CCONJ
ftr-499	244	51	attempts	attempt	NOUN
ftr-499	244	52	by	by	ADP
ftr-499	244	53	the	the	DET
ftr-499	244	54	commissioner	commissioner	NOUN
ftr-499	244	55	or	or	CCONJ
ftr-499	244	56	a	a	DET
ftr-499	244	57	taxpayer	taxpayer	NOUN
ftr-499	244	58	to	to	PART
ftr-499	244	59	recharacterize	recharacterize	VERB
ftr-499	244	60	transactions	transaction	NOUN
ftr-499	244	61	initially	initially	ADV
ftr-499	244	62	characterized	characterize	VERB
ftr-499	244	63	in	in	ADP
ftr-499	244	64	a	a	DET
ftr-499	244	65	different	different	ADJ
ftr-499	244	66	fashion	fashion	NOUN
ftr-499	244	67	,	,	PUNCT
ftr-499	244	68	luna	luna	PROPN
ftr-499	244	69	v.	v.	PROPN
ftr-499	244	70	commissioner	commissioner	PROPN
ftr-499	244	71	,	,	PUNCT
ftr-499	244	72	42	42	NUM
ftr-499	244	73	t.c	t.c	NOUN
ftr-499	244	74	.	.	PROPN
ftr-499	244	75	1067	1067	NUM
ftr-499	244	76	(	(	PUNCT
ftr-499	244	77	1964	1964	NUM
ftr-499	244	78	)	)	PUNCT
ftr-499	244	79	(	(	PUNCT
ftr-499	244	80	assertion	assertion	NOUN
ftr-499	244	81	that	that	SCONJ
ftr-499	244	82	agreement	agreement	NOUN
ftr-499	244	83	formed	form	VERB
ftr-499	244	84	a	a	DET
ftr-499	244	85	partnership	partnership	NOUN
ftr-499	244	86	characterized	characterize	VERB
ftr-499	244	87	by	by	ADP
ftr-499	244	88	the	the	DET
ftr-499	244	89	court	court	NOUN
ftr-499	244	90	as	as	ADP
ftr-499	244	91	an	an	DET
ftr-499	244	92	"	"	PUNCT
ftr-499	244	93	afterthought	afterthought	NOUN
ftr-499	244	94	"	"	PUNCT
ftr-499	244	95	)	)	PUNCT
ftr-499	244	96	and	and	CCONJ
ftr-499	244	97	connelly	connelly	PROPN
ftr-499	244	98	v.	v.	PRON
ftr-499	244	99	commissioner	commissioner	PROPN
ftr-499	244	100	,	,	PUNCT
ftr-499	244	101	46	46	NUM
ftr-499	244	102	b.t.a	b.t.a	NOUN
ftr-499	244	103	.	.	PROPN
ftr-499	244	104	222	222	NUM
ftr-499	244	105	(	(	PUNCT
ftr-499	244	106	1942	1942	NUM
ftr-499	244	107	)	)	PUNCT
ftr-499	244	108	,	,	PUNCT
ftr-499	244	109	acq	acq	PROPN
ftr-499	244	110	.	.	PROPN
ftr-499	244	111	,	,	PUNCT
ftr-499	244	112	1942	1942	NUM
ftr-499	244	113	-	-	SYM
ftr-499	244	114	1	1	NUM
ftr-499	244	115	c.b	c.b	PROPN
ftr-499	244	116	.	.	PROPN
ftr-499	244	117	4	4	NUM
ftr-499	244	118	(	(	PUNCT
ftr-499	244	119	attempt	attempt	NOUN
ftr-499	244	120	by	by	ADP
ftr-499	244	121	commissioner	commissioner	NOUN
ftr-499	244	122	to	to	PART
ftr-499	244	123	recharacterize	recharacterize	VERB
ftr-499	244	124	contractual	contractual	ADJ
ftr-499	244	125	rights	right	NOUN
ftr-499	244	126	)	)	PUNCT
ftr-499	244	127	.	.	PUNCT
ftr-499	245	1	28	28	NUM
ftr-499	245	2	.	.	PUNCT
ftr-499	246	1	commissioner	commissioner	PROPN
ftr-499	246	2	v.	v.	PROPN
ftr-499	246	3	culbertson	culbertson	PROPN
ftr-499	246	4	,	,	PUNCT
ftr-499	246	5	337	337	NUM
ftr-499	246	6	u.s	u.s	PROPN
ftr-499	246	7	.	.	PROPN
ftr-499	246	8	733	733	NUM
ftr-499	246	9	,	,	PUNCT
ftr-499	246	10	742	742	NUM
ftr-499	246	11	(	(	PUNCT
ftr-499	246	12	1949	1949	NUM
ftr-499	246	13	)	)	PUNCT
ftr-499	246	14	.	.	PUNCT
ftr-499	247	1	19931	19931	NUM
ftr-499	247	2	florida	florida	PROPN
ftr-499	247	3	tax	tax	PROPN
ftr-499	247	4	review	review	NOUN
ftr-499	247	5	partner	partner	NOUN
ftr-499	247	6	,	,	PUNCT
ftr-499	247	7	be	be	AUX
ftr-499	247	8	sufficiently	sufficiently	ADV
ftr-499	247	9	large	large	ADJ
ftr-499	247	10	to	to	PART
ftr-499	247	11	guarantee	guarantee	VERB
ftr-499	247	12	partner	partner	NOUN
ftr-499	247	13	status	status	NOUN
ftr-499	247	14	.	.	PUNCT
ftr-499	247	15	"	"	PUNCT
ftr-499	248	1	major	major	ADJ
ftr-499	248	2	changes	change	NOUN
ftr-499	248	3	in	in	ADP
ftr-499	248	4	tax	tax	NOUN
ftr-499	248	5	result	result	NOUN
ftr-499	248	6	should	should	AUX
ftr-499	248	7	not	not	PART
ftr-499	248	8	follow	follow	VERB
ftr-499	248	9	from	from	ADP
ftr-499	248	10	relatively	relatively	ADV
ftr-499	248	11	small	small	ADJ
ftr-499	248	12	changes	change	NOUN
ftr-499	248	13	in	in	ADP
ftr-499	248	14	economic	economic	ADJ
ftr-499	248	15	substance	substance	NOUN
ftr-499	248	16	.	.	PUNCT
ftr-499	249	1	this	this	DET
ftr-499	249	2	"	"	PUNCT
ftr-499	249	3	cliff	cliff	NOUN
ftr-499	249	4	'	'	PUNCT
ftr-499	249	5	effect	effect	NOUN
ftr-499	249	6	can	can	AUX
ftr-499	249	7	be	be	AUX
ftr-499	249	8	avoided	avoid	VERB
ftr-499	249	9	by	by	ADP
ftr-499	249	10	treating	treat	VERB
ftr-499	249	11	c	c	PROPN
ftr-499	249	12	as	as	ADP
ftr-499	249	13	a	a	DET
ftr-499	249	14	partner	partner	NOUN
ftr-499	249	15	solely	solely	ADV
ftr-499	249	16	to	to	ADP
ftr-499	249	17	the	the	DET
ftr-499	249	18	extent	extent	NOUN
ftr-499	249	19	of	of	ADP
ftr-499	249	20	its	its	PRON
ftr-499	249	21	capital	capital	NOUN
ftr-499	249	22	interest	interest	NOUN
ftr-499	249	23	and	and	CCONJ
ftr-499	249	24	as	as	ADP
ftr-499	249	25	a	a	DET
ftr-499	249	26	holder	holder	NOUN
ftr-499	249	27	of	of	ADP
ftr-499	249	28	an	an	DET
ftr-499	249	29	assigned	assign	VERB
ftr-499	249	30	income	income	NOUN
ftr-499	249	31	interest	interest	NOUN
ftr-499	249	32	as	as	ADP
ftr-499	249	33	to	to	ADP
ftr-499	249	34	the	the	DET
ftr-499	249	35	remainder	remainder	NOUN
ftr-499	249	36	of	of	ADP
ftr-499	249	37	its	its	PRON
ftr-499	249	38	interest	interest	NOUN
ftr-499	249	39	.	.	PUNCT
ftr-499	250	1	however	however	ADV
ftr-499	250	2	,	,	PUNCT
ftr-499	250	3	this	this	DET
ftr-499	250	4	approach	approach	NOUN
ftr-499	250	5	is	be	AUX
ftr-499	250	6	impractical	impractical	ADJ
ftr-499	250	7	.	.	PUNCT
ftr-499	251	1	it	it	PRON
ftr-499	251	2	would	would	AUX
ftr-499	251	3	change	change	VERB
ftr-499	251	4	(	(	PUNCT
ftr-499	251	5	and	and	CCONJ
ftr-499	251	6	substantially	substantially	ADV
ftr-499	251	7	complicate	complicate	VERB
ftr-499	251	8	)	)	PUNCT
ftr-499	251	9	the	the	DET
ftr-499	251	10	anticipated	anticipate	VERB
ftr-499	251	11	tax	tax	NOUN
ftr-499	251	12	treatment	treatment	NOUN
ftr-499	251	13	of	of	ADP
ftr-499	251	14	numerous	numerous	ADJ
ftr-499	251	15	general	general	ADJ
ftr-499	251	16	partners	partner	NOUN
ftr-499	251	17	that	that	PRON
ftr-499	251	18	have	have	VERB
ftr-499	251	19	a	a	DET
ftr-499	251	20	1	1	NUM
ftr-499	251	21	%	%	NOUN
ftr-499	251	22	capital	capital	NOUN
ftr-499	251	23	investment	investment	NOUN
ftr-499	251	24	,	,	PUNCT
ftr-499	251	25	and	and	CCONJ
ftr-499	251	26	"	"	PUNCT
ftr-499	251	27	overrides	override	VERB
ftr-499	251	28	"	"	PUNCT
ftr-499	251	29	in	in	ADP
ftr-499	251	30	the	the	DET
ftr-499	251	31	form	form	NOUN
ftr-499	251	32	of	of	ADP
ftr-499	251	33	substantial	substantial	ADJ
ftr-499	251	34	profits	profit	NOUN
ftr-499	251	35	interests	interest	NOUN
ftr-499	251	36	.	.	PUNCT
ftr-499	252	1	the	the	DET
ftr-499	252	2	second	second	ADJ
ftr-499	252	3	way	way	NOUN
ftr-499	252	4	of	of	ADP
ftr-499	252	5	justifying	justify	VERB
ftr-499	252	6	the	the	DET
ftr-499	252	7	shift	shift	NOUN
ftr-499	252	8	of	of	ADP
ftr-499	252	9	c	c	PROPN
ftr-499	252	10	's	's	PART
ftr-499	252	11	capital	capital	NOUN
ftr-499	252	12	to	to	ADP
ftr-499	252	13	a	a	PRON
ftr-499	252	14	and	and	CCONJ
ftr-499	252	15	b	b	NOUN
ftr-499	252	16	under	under	ADP
ftr-499	252	17	an	an	DET
ftr-499	252	18	entity	entity	NOUN
ftr-499	252	19	theory	theory	NOUN
ftr-499	252	20	would	would	AUX
ftr-499	252	21	be	be	AUX
ftr-499	252	22	to	to	PART
ftr-499	252	23	view	view	VERB
ftr-499	252	24	c	c	PROPN
ftr-499	252	25	as	as	ADP
ftr-499	252	26	receiving	receive	VERB
ftr-499	252	27	an	an	DET
ftr-499	252	28	initial	initial	ADJ
ftr-499	252	29	capital	capital	NOUN
ftr-499	252	30	account	account	NOUN
ftr-499	252	31	of	of	ADP
ftr-499	252	32	10	10	NUM
ftr-499	252	33	and	and	CCONJ
ftr-499	252	34	then	then	ADV
ftr-499	252	35	transferring	transfer	VERB
ftr-499	252	36	its	its	PRON
ftr-499	252	37	capital	capital	NOUN
ftr-499	252	38	to	to	ADP
ftr-499	252	39	a	a	PRON
ftr-499	252	40	and	and	CCONJ
ftr-499	252	41	b	b	NOUN
ftr-499	252	42	in	in	ADP
ftr-499	252	43	a	a	DET
ftr-499	252	44	taxable	taxable	ADJ
ftr-499	252	45	transaction	transaction	NOUN
ftr-499	252	46	that	that	PRON
ftr-499	252	47	requires	require	VERB
ftr-499	252	48	a	a	PRON
ftr-499	252	49	and	and	CCONJ
ftr-499	252	50	b	b	NOUN
ftr-499	252	51	to	to	PART
ftr-499	252	52	recognize	recognize	VERB
ftr-499	252	53	income	income	NOUN
ftr-499	252	54	of	of	ADP
ftr-499	252	55	5	5	NUM
ftr-499	252	56	and	and	CCONJ
ftr-499	252	57	c	c	NOUN
ftr-499	252	58	to	to	PART
ftr-499	252	59	recognize	recognize	VERB
ftr-499	252	60	a	a	DET
ftr-499	252	61	loss	loss	NOUN
ftr-499	252	62	of	of	ADP
ftr-499	252	63	10	10	NUM
ftr-499	252	64	.	.	PUNCT
ftr-499	253	1	a	a	DET
ftr-499	253	2	's	's	NOUN
ftr-499	253	3	and	and	CCONJ
ftr-499	253	4	b	b	NOUN
ftr-499	253	5	's	's	PART
ftr-499	253	6	income	income	NOUN
ftr-499	253	7	would	would	AUX
ftr-499	253	8	give	give	VERB
ftr-499	253	9	each	each	DET
ftr-499	253	10	a	a	DET
ftr-499	253	11	capital	capital	NOUN
ftr-499	253	12	account	account	NOUN
ftr-499	253	13	balance	balance	NOUN
ftr-499	253	14	of	of	ADP
ftr-499	253	15	105	105	NUM
ftr-499	253	16	and	and	CCONJ
ftr-499	253	17	c	c	NOUN
ftr-499	253	18	's	's	PART
ftr-499	253	19	loss	loss	NOUN
ftr-499	253	20	would	would	AUX
ftr-499	253	21	give	give	VERB
ftr-499	253	22	c	c	PROPN
ftr-499	253	23	a	a	DET
ftr-499	253	24	capital	capital	NOUN
ftr-499	253	25	account	account	NOUN
ftr-499	253	26	balance	balance	NOUN
ftr-499	253	27	of	of	ADP
ftr-499	253	28	zero	zero	NUM
ftr-499	253	29	.	.	PUNCT
ftr-499	254	1	this	this	DET
ftr-499	254	2	solution	solution	NOUN
ftr-499	254	3	is	be	AUX
ftr-499	254	4	simple	simple	ADJ
ftr-499	254	5	and	and	CCONJ
ftr-499	254	6	straightforward	straightforward	ADJ
ftr-499	254	7	.	.	PUNCT
ftr-499	255	1	there	there	PRON
ftr-499	255	2	is	be	VERB
ftr-499	255	3	also	also	ADV
ftr-499	255	4	probably	probably	ADV
ftr-499	255	5	general	general	ADJ
ftr-499	255	6	agreement	agreement	NOUN
ftr-499	255	7	that	that	PRON
ftr-499	255	8	a	a	PRON
ftr-499	255	9	and	and	CCONJ
ftr-499	255	10	b	b	NOUN
ftr-499	255	11	deserve	deserve	VERB
ftr-499	255	12	their	their	PRON
ftr-499	255	13	income	income	NOUN
ftr-499	255	14	recognition	recognition	NOUN
ftr-499	255	15	.	.	PUNCT
ftr-499	256	1	c	c	X
ftr-499	256	2	,	,	PUNCT
ftr-499	256	3	however	however	ADV
ftr-499	256	4	,	,	PUNCT
ftr-499	256	5	is	be	AUX
ftr-499	256	6	being	be	AUX
ftr-499	256	7	permitted	permit	VERB
ftr-499	256	8	to	to	PART
ftr-499	256	9	expense	expense	VERB
ftr-499	256	10	the	the	DET
ftr-499	256	11	cost	cost	NOUN
ftr-499	256	12	of	of	ADP
ftr-499	256	13	purchasing	purchase	VERB
ftr-499	256	14	an	an	DET
ftr-499	256	15	asset	asset	NOUN
ftr-499	256	16	with	with	ADP
ftr-499	256	17	a	a	DET
ftr-499	256	18	life	life	NOUN
ftr-499	256	19	that	that	PRON
ftr-499	256	20	may	may	AUX
ftr-499	256	21	substantially	substantially	ADV
ftr-499	256	22	exceed	exceed	VERB
ftr-499	256	23	one	one	NUM
ftr-499	256	24	year	year	NOUN
ftr-499	256	25	.	.	PUNCT
ftr-499	257	1	nonetheless	nonetheless	ADV
ftr-499	257	2	,	,	PUNCT
ftr-499	257	3	permitting	permit	VERB
ftr-499	257	4	that	that	SCONJ
ftr-499	257	5	deduction	deduction	NOUN
ftr-499	257	6	is	be	AUX
ftr-499	257	7	consistent	consistent	ADJ
ftr-499	257	8	with	with	ADP
ftr-499	257	9	the	the	DET
ftr-499	257	10	traditional	traditional	ADJ
ftr-499	257	11	capital	capital	NOUN
ftr-499	257	12	account	account	NOUN
ftr-499	257	13	analysis	analysis	NOUN
ftr-499	257	14	.	.	PUNCT
ftr-499	258	1	any	any	DET
ftr-499	258	2	partnership	partnership	NOUN
ftr-499	258	3	with	with	ADP
ftr-499	258	4	significant	significant	ADJ
ftr-499	258	5	net	net	ADJ
ftr-499	258	6	losses	loss	NOUN
ftr-499	258	7	could	could	AUX
ftr-499	258	8	achieve	achieve	VERB
ftr-499	258	9	substantially	substantially	ADV
ftr-499	258	10	the	the	DET
ftr-499	258	11	same	same	ADJ
ftr-499	258	12	result	result	NOUN
ftr-499	258	13	by	by	ADP
ftr-499	258	14	giving	give	VERB
ftr-499	258	15	c	c	NOUN
ftr-499	258	16	an	an	DET
ftr-499	258	17	initial	initial	ADJ
ftr-499	258	18	capital	capital	NOUN
ftr-499	258	19	account	account	NOUN
ftr-499	258	20	of	of	ADP
ftr-499	258	21	10	10	NUM
ftr-499	258	22	and	and	CCONJ
ftr-499	258	23	having	have	VERB
ftr-499	258	24	the	the	DET
ftr-499	258	25	partnership	partnership	NOUN
ftr-499	258	26	agreement	agreement	NOUN
ftr-499	258	27	provide	provide	VERB
ftr-499	258	28	that	that	SCONJ
ftr-499	258	29	c	c	PROPN
ftr-499	258	30	is	be	AUX
ftr-499	258	31	allocated	allocate	VERB
ftr-499	258	32	the	the	DET
ftr-499	258	33	first	first	ADJ
ftr-499	258	34	10	10	NUM
ftr-499	258	35	of	of	ADP
ftr-499	258	36	net	net	ADJ
ftr-499	258	37	losses	loss	NOUN
ftr-499	258	38	and	and	CCONJ
ftr-499	258	39	a	a	PRON
ftr-499	258	40	and	and	CCONJ
ftr-499	258	41	b	b	NOUN
ftr-499	258	42	are	be	AUX
ftr-499	258	43	allocated	allocate	VERB
ftr-499	258	44	the	the	DET
ftr-499	258	45	first	first	ADJ
ftr-499	258	46	5	5	NUM
ftr-499	258	47	of	of	ADP
ftr-499	258	48	net	net	ADJ
ftr-499	258	49	profits	profit	NOUN
ftr-499	258	50	each	each	PRON
ftr-499	258	51	.	.	PUNCT
ftr-499	259	1	these	these	DET
ftr-499	259	2	allocations	allocation	NOUN
ftr-499	259	3	would	would	AUX
ftr-499	259	4	almost	almost	ADV
ftr-499	259	5	certainly	certainly	ADV
ftr-499	259	6	be	be	AUX
ftr-499	259	7	respected	respect	VERB
ftr-499	259	8	and	and	CCONJ
ftr-499	259	9	would	would	AUX
ftr-499	259	10	,	,	PUNCT
ftr-499	259	11	indeed	indeed	ADV
ftr-499	259	12	,	,	PUNCT
ftr-499	259	13	be	be	AUX
ftr-499	259	14	mandated	mandate	VERB
ftr-499	259	15	under	under	ADP
ftr-499	259	16	the	the	DET
ftr-499	259	17	section	section	NOUN
ftr-499	259	18	704(b	704(b	PROPN
ftr-499	259	19	)	)	PUNCT
ftr-499	259	20	regulations	regulation	NOUN
ftr-499	259	21	,	,	PUNCT
ftr-499	259	22	if	if	SCONJ
ftr-499	259	23	c	c	PROPN
ftr-499	259	24	subordinated	subordinate	VERB
ftr-499	259	25	the	the	DET
ftr-499	259	26	return	return	NOUN
ftr-499	259	27	of	of	ADP
ftr-499	259	28	its	its	PRON
ftr-499	259	29	capital	capital	NOUN
ftr-499	259	30	to	to	ADP
ftr-499	259	31	a	a	DET
ftr-499	259	32	's	's	PART
ftr-499	259	33	and	and	CCONJ
ftr-499	259	34	b	b	NOUN
ftr-499	259	35	's	's	PART
ftr-499	259	36	return	return	NOUN
ftr-499	259	37	of	of	ADP
ftr-499	259	38	their	their	PRON
ftr-499	259	39	capital.30	capital.30	NOUN
ftr-499	259	40	if	if	SCONJ
ftr-499	259	41	p	p	PRON
ftr-499	259	42	were	be	AUX
ftr-499	259	43	not	not	PART
ftr-499	259	44	projected	project	VERB
ftr-499	259	45	to	to	PART
ftr-499	259	46	have	have	VERB
ftr-499	259	47	significant	significant	ADJ
ftr-499	259	48	net	net	ADJ
ftr-499	259	49	losses	loss	NOUN
ftr-499	259	50	,	,	PUNCT
ftr-499	259	51	the	the	DET
ftr-499	259	52	same	same	ADJ
ftr-499	259	53	result	result	NOUN
ftr-499	259	54	could	could	AUX
ftr-499	259	55	be	be	AUX
ftr-499	259	56	achieved	achieve	VERB
ftr-499	259	57	in	in	ADP
ftr-499	259	58	most	most	ADJ
ftr-499	259	59	,	,	PUNCT
ftr-499	259	60	if	if	SCONJ
ftr-499	259	61	not	not	PART
ftr-499	259	62	all	all	PRON
ftr-499	259	63	,	,	PUNCT
ftr-499	259	64	cases	case	NOUN
ftr-499	259	65	by	by	ADP
ftr-499	259	66	giving	give	VERB
ftr-499	259	67	c	c	ADP
ftr-499	259	68	its	its	PRON
ftr-499	259	69	capital	capital	NOUN
ftr-499	259	70	account	account	NOUN
ftr-499	259	71	balance	balance	NOUN
ftr-499	259	72	and	and	CCONJ
ftr-499	259	73	allocating	allocate	VERB
ftr-499	259	74	c	c	NOUN
ftr-499	259	75	the	the	DET
ftr-499	259	76	first	first	ADJ
ftr-499	259	77	10	10	NUM
ftr-499	259	78	of	of	ADP
ftr-499	259	79	items	item	NOUN
ftr-499	259	80	of	of	ADP
ftr-499	259	81	deduction	deduction	NOUN
ftr-499	259	82	.	.	PUNCT
ftr-499	260	1	2	2	X
ftr-499	260	2	.	.	X
ftr-499	260	3	aggregate	aggregate	VERB
ftr-499	260	4	analysis.-the	analysis.-the	DET
ftr-499	260	5	aggregate	aggregate	ADJ
ftr-499	260	6	analysis	analysis	NOUN
ftr-499	260	7	yields	yield	NOUN
ftr-499	260	8	another	another	PRON
ftr-499	260	9	less	less	ADJ
ftr-499	260	10	than	than	ADP
ftr-499	260	11	totally	totally	ADV
ftr-499	260	12	satisfying	satisfy	VERB
ftr-499	260	13	option	option	NOUN
ftr-499	260	14	for	for	ADP
ftr-499	260	15	dealing	deal	VERB
ftr-499	260	16	with	with	ADP
ftr-499	260	17	the	the	DET
ftr-499	260	18	receipt	receipt	NOUN
ftr-499	260	19	of	of	ADP
ftr-499	260	20	a	a	DET
ftr-499	260	21	profits	profit	NOUN
ftr-499	260	22	interest	interest	NOUN
ftr-499	260	23	for	for	ADP
ftr-499	260	24	cash	cash	NOUN
ftr-499	260	25	.	.	PUNCT
ftr-499	261	1	c	c	NOUN
ftr-499	261	2	may	may	AUX
ftr-499	261	3	be	be	AUX
ftr-499	261	4	treated	treat	VERB
ftr-499	261	5	as	as	ADP
ftr-499	261	6	purchasing	purchase	VERB
ftr-499	261	7	a	a	DET
ftr-499	261	8	nonpartnership	nonpartnership	NOUN
ftr-499	261	9	profits	profit	NOUN
ftr-499	261	10	interest	interest	NOUN
ftr-499	261	11	from	from	ADP
ftr-499	261	12	p	p	NOUN
ftr-499	261	13	and	and	CCONJ
ftr-499	261	14	recontributing	recontribute	VERB
ftr-499	261	15	that	that	SCONJ
ftr-499	261	16	profits	profit	VERB
ftr-499	261	17	interest	interest	NOUN
ftr-499	261	18	to	to	ADP
ftr-499	261	19	p	p	NOUN
ftr-499	261	20	for	for	ADP
ftr-499	261	21	a	a	DET
ftr-499	261	22	partnership	partnership	NOUN
ftr-499	261	23	profits	profit	VERB
ftr-499	261	24	interest	interest	NOUN
ftr-499	261	25	.	.	PUNCT
ftr-499	262	1	p	p	PRON
ftr-499	262	2	would	would	AUX
ftr-499	262	3	have	have	VERB
ftr-499	262	4	income	income	NOUN
ftr-499	262	5	of	of	ADP
ftr-499	262	6	10	10	NUM
ftr-499	262	7	on	on	ADP
ftr-499	262	8	the	the	DET
ftr-499	262	9	sale	sale	NOUN
ftr-499	262	10	of	of	ADP
ftr-499	262	11	that	that	DET
ftr-499	262	12	profits	profit	NOUN
ftr-499	262	13	interest	interest	NOUN
ftr-499	262	14	and	and	CCONJ
ftr-499	262	15	would	would	AUX
ftr-499	262	16	allocate	allocate	VERB
ftr-499	262	17	that	that	DET
ftr-499	262	18	income	income	NOUN
ftr-499	262	19	equally	equally	ADV
ftr-499	262	20	to	to	ADP
ftr-499	262	21	each	each	PRON
ftr-499	262	22	of	of	ADP
ftr-499	262	23	a	a	PRON
ftr-499	262	24	and	and	CCONJ
ftr-499	262	25	b	b	NOUN
ftr-499	262	26	,	,	PUNCT
ftr-499	262	27	providing	provide	VERB
ftr-499	262	28	each	each	PRON
ftr-499	262	29	with	with	ADP
ftr-499	262	30	29	29	NUM
ftr-499	262	31	.	.	PUNCT
ftr-499	263	1	rev	rev	PROPN
ftr-499	263	2	.	.	PROPN
ftr-499	263	3	proc	proc	PROPN
ftr-499	263	4	.	.	PUNCT
ftr-499	264	1	89	89	NUM
ftr-499	264	2	-	-	SYM
ftr-499	264	3	12	12	NUM
ftr-499	264	4	,	,	PUNCT
ftr-499	264	5	1989	1989	NUM
ftr-499	264	6	-	-	SYM
ftr-499	264	7	1	1	NUM
ftr-499	264	8	c.b	c.b	PROPN
ftr-499	264	9	.	.	PROPN
ftr-499	264	10	789	789	NUM
ftr-499	264	11	(	(	PUNCT
ftr-499	264	12	stating	state	VERB
ftr-499	264	13	that	that	SCONJ
ftr-499	264	14	the	the	DET
ftr-499	264	15	service	service	NOUN
ftr-499	264	16	will	will	AUX
ftr-499	264	17	generally	generally	ADV
ftr-499	264	18	recognize	recognize	VERB
ftr-499	264	19	a	a	DET
ftr-499	264	20	general	general	ADJ
ftr-499	264	21	partner	partner	NOUN
ftr-499	264	22	with	with	ADP
ftr-499	264	23	a	a	DET
ftr-499	264	24	1	1	NUM
ftr-499	264	25	%	%	NOUN
ftr-499	264	26	partnership	partnership	NOUN
ftr-499	264	27	interest	interest	NOUN
ftr-499	264	28	as	as	ADP
ftr-499	264	29	a	a	DET
ftr-499	264	30	partner	partner	NOUN
ftr-499	264	31	)	)	PUNCT
ftr-499	264	32	.	.	PUNCT
ftr-499	265	1	30	30	NUM
ftr-499	265	2	.	.	PUNCT
ftr-499	266	1	the	the	DET
ftr-499	266	2	transaction	transaction	NOUN
ftr-499	266	3	could	could	AUX
ftr-499	266	4	be	be	AUX
ftr-499	266	5	bifurcated	bifurcate	VERB
ftr-499	266	6	into	into	ADP
ftr-499	266	7	c	c	PROPN
ftr-499	266	8	's	's	PART
ftr-499	266	9	receipt	receipt	NOUN
ftr-499	266	10	of	of	ADP
ftr-499	266	11	a	a	DET
ftr-499	266	12	5	5	NUM
ftr-499	266	13	%	%	NOUN
ftr-499	266	14	capital	capital	NOUN
ftr-499	266	15	interest	interest	NOUN
ftr-499	266	16	for	for	ADP
ftr-499	266	17	10	10	NUM
ftr-499	266	18	and	and	CCONJ
ftr-499	266	19	its	its	PRON
ftr-499	266	20	receipt	receipt	NOUN
ftr-499	266	21	of	of	ADP
ftr-499	266	22	a	a	DET
ftr-499	266	23	5	5	NUM
ftr-499	266	24	%	%	NOUN
ftr-499	266	25	profits	profit	NOUN
ftr-499	266	26	interest	interest	NOUN
ftr-499	266	27	as	as	ADP
ftr-499	266	28	a	a	DET
ftr-499	266	29	fee	fee	NOUN
ftr-499	266	30	for	for	ADP
ftr-499	266	31	subordinating	subordinate	VERB
ftr-499	266	32	its	its	PRON
ftr-499	266	33	capital	capital	NOUN
ftr-499	266	34	to	to	ADP
ftr-499	266	35	a	a	DET
ftr-499	266	36	's	's	PART
ftr-499	267	1	and	and	CCONJ
ftr-499	267	2	b	b	NOUN
ftr-499	267	3	's	's	PART
ftr-499	267	4	capital	capital	NOUN
ftr-499	267	5	and	and	CCONJ
ftr-499	267	6	allocating	allocate	VERB
ftr-499	267	7	the	the	DET
ftr-499	267	8	first	first	ADJ
ftr-499	267	9	10	10	NUM
ftr-499	267	10	of	of	ADP
ftr-499	267	11	net	net	ADJ
ftr-499	267	12	profits	profit	NOUN
ftr-499	267	13	to	to	ADP
ftr-499	267	14	a	a	PRON
ftr-499	267	15	and	and	CCONJ
ftr-499	267	16	b.	b.	NOUN
ftr-499	267	17	such	such	DET
ftr-499	267	18	a	a	DET
ftr-499	267	19	bifurcation	bifurcation	NOUN
ftr-499	267	20	analysis	analysis	NOUN
ftr-499	267	21	would	would	AUX
ftr-499	267	22	make	make	VERB
ftr-499	267	23	the	the	DET
ftr-499	267	24	tax	tax	NOUN
ftr-499	267	25	treatment	treatment	NOUN
ftr-499	267	26	of	of	ADP
ftr-499	267	27	any	any	PRON
ftr-499	267	28	but	but	SCONJ
ftr-499	267	29	the	the	DET
ftr-499	267	30	simplest	simple	ADJ
ftr-499	267	31	partnerships	partnership	NOUN
ftr-499	267	32	incomprehensible	incomprehensible	ADJ
ftr-499	267	33	.	.	PUNCT
ftr-499	268	1	[	[	X
ftr-499	268	2	vol	vol	NOUN
ftr-499	268	3	1:9	1:9	NUM
ftr-499	268	4	partnership	partnership	NOUN
ftr-499	268	5	securities	securities	PROPN
ftr-499	268	6	capital	capital	NOUN
ftr-499	268	7	account	account	NOUN
ftr-499	268	8	balances	balance	NOUN
ftr-499	268	9	of	of	ADP
ftr-499	268	10	105	105	NUM
ftr-499	268	11	.	.	PUNCT
ftr-499	269	1	c	c	X
ftr-499	269	2	's	's	PART
ftr-499	269	3	contributed	contribute	VERB
ftr-499	269	4	profits	profit	NOUN
ftr-499	269	5	interest	interest	NOUN
ftr-499	269	6	would	would	AUX
ftr-499	269	7	be	be	AUX
ftr-499	269	8	treated	treat	VERB
ftr-499	269	9	,	,	PUNCT
ftr-499	269	10	for	for	ADP
ftr-499	269	11	purposes	purpose	NOUN
ftr-499	269	12	of	of	ADP
ftr-499	269	13	maintaining	maintain	VERB
ftr-499	269	14	capital	capital	NOUN
ftr-499	269	15	accounts	account	NOUN
ftr-499	269	16	and	and	CCONJ
ftr-499	269	17	regulations	regulation	NOUN
ftr-499	269	18	section	section	NOUN
ftr-499	269	19	1.704	1.704	NUM
ftr-499	269	20	-	-	SYM
ftr-499	269	21	1(b)(2)(iv)(b	1(b)(2)(iv)(b	NUM
ftr-499	269	22	)	)	PUNCT
ftr-499	269	23	,	,	PUNCT
ftr-499	269	24	as	as	ADP
ftr-499	269	25	having	have	VERB
ftr-499	269	26	a	a	DET
ftr-499	269	27	fair	fair	ADJ
ftr-499	269	28	market	market	NOUN
ftr-499	269	29	value	value	NOUN
ftr-499	269	30	equal	equal	ADJ
ftr-499	269	31	to	to	ADP
ftr-499	269	32	its	its	PRON
ftr-499	269	33	liquidation	liquidation	NOUN
ftr-499	269	34	value	value	NOUN
ftr-499	269	35	of	of	ADP
ftr-499	269	36	0	0	NUM
ftr-499	269	37	(	(	PUNCT
ftr-499	269	38	and	and	CCONJ
ftr-499	269	39	a	a	DET
ftr-499	269	40	basis	basis	NOUN
ftr-499	269	41	of	of	ADP
ftr-499	269	42	10	10	NUM
ftr-499	269	43	)	)	PUNCT
ftr-499	269	44	.	.	PUNCT
ftr-499	270	1	3	3	X
ftr-499	270	2	'	'	PUNCT
ftr-499	270	3	in	in	ADP
ftr-499	270	4	that	that	DET
ftr-499	270	5	event	event	NOUN
ftr-499	270	6	,	,	PUNCT
ftr-499	270	7	p	p	PROPN
ftr-499	270	8	's	's	PART
ftr-499	270	9	balance	balance	NOUN
ftr-499	270	10	sheet	sheet	NOUN
ftr-499	270	11	immediately	immediately	ADV
ftr-499	270	12	after	after	SCONJ
ftr-499	270	13	the	the	DET
ftr-499	270	14	contribution	contribution	NOUN
ftr-499	270	15	would	would	AUX
ftr-499	270	16	be	be	AUX
ftr-499	270	17	as	as	SCONJ
ftr-499	270	18	follows	follow	VERB
ftr-499	270	19	:	:	PUNCT
ftr-499	270	20	asset	asset	NOUN
ftr-499	270	21	book	book	NOUN
ftr-499	270	22	tax	tax	NOUN
ftr-499	270	23	partner	partner	NOUN
ftr-499	270	24	book	book	NOUN
ftr-499	270	25	tax	tax	NOUN
ftr-499	270	26	asset	asset	NOUN
ftr-499	270	27	200	200	NUM
ftr-499	270	28	200	200	NUM
ftr-499	270	29	a	a	DET
ftr-499	270	30	105	105	NUM
ftr-499	270	31	105	105	NUM
ftr-499	270	32	prof	prof	NOUN
ftr-499	270	33	.	.	PUNCT
ftr-499	271	1	int	int	NOUN
ftr-499	271	2	.	.	PUNCT
ftr-499	272	1	0	0	NUM
ftr-499	273	1	10	10	NUM
ftr-499	273	2	b	b	NUM
ftr-499	273	3	105	105	NUM
ftr-499	273	4	105	105	NUM
ftr-499	273	5	cash	cash	NOUN
ftr-499	273	6	10	10	NUM
ftr-499	273	7	10	10	NUM
ftr-499	273	8	c	c	NOUN
ftr-499	273	9	0	0	NUM
ftr-499	273	10	10	10	NUM
ftr-499	273	11	total	total	NOUN
ftr-499	273	12	210	210	NUM
ftr-499	273	13	220	220	NUM
ftr-499	273	14	210	210	NUM
ftr-499	273	15	220	220	NUM
ftr-499	273	16	c	c	NOUN
ftr-499	273	17	would	would	AUX
ftr-499	273	18	have	have	AUX
ftr-499	273	19	contributed	contribute	VERB
ftr-499	273	20	an	an	DET
ftr-499	273	21	asset	asset	NOUN
ftr-499	273	22	with	with	ADP
ftr-499	273	23	built	build	VERB
ftr-499	273	24	-	-	PUNCT
ftr-499	273	25	in	in	ADP
ftr-499	273	26	loss	loss	NOUN
ftr-499	273	27	,	,	PUNCT
ftr-499	273	28	i.e.	i.e.	X
ftr-499	273	29	,	,	PUNCT
ftr-499	273	30	one	one	NUM
ftr-499	273	31	whose	whose	DET
ftr-499	273	32	basis	basis	NOUN
ftr-499	273	33	exceeded	exceed	VERB
ftr-499	273	34	its	its	PRON
ftr-499	273	35	fair	fair	ADJ
ftr-499	273	36	market	market	NOUN
ftr-499	273	37	value	value	NOUN
ftr-499	273	38	.	.	PUNCT
ftr-499	274	1	under	under	ADP
ftr-499	274	2	section	section	NOUN
ftr-499	274	3	704(c	704(c	PROPN
ftr-499	274	4	)	)	PUNCT
ftr-499	274	5	,	,	PUNCT
ftr-499	274	6	all	all	PRON
ftr-499	274	7	amortization	amortization	NOUN
ftr-499	274	8	attributable	attributable	ADJ
ftr-499	274	9	to	to	ADP
ftr-499	274	10	the	the	DET
ftr-499	274	11	asset	asset	NOUN
ftr-499	274	12	would	would	AUX
ftr-499	274	13	be	be	AUX
ftr-499	274	14	allocated	allocate	VERB
ftr-499	274	15	solely	solely	ADV
ftr-499	274	16	to	to	ADP
ftr-499	274	17	c.	c.	PROPN
ftr-499	274	18	c	c	PROPN
ftr-499	274	19	would	would	AUX
ftr-499	274	20	thus	thus	ADV
ftr-499	274	21	be	be	AUX
ftr-499	274	22	allocated	allocate	VERB
ftr-499	274	23	10	10	NUM
ftr-499	274	24	%	%	NOUN
ftr-499	274	25	of	of	ADP
ftr-499	274	26	p	p	NOUN
ftr-499	274	27	's	's	PART
ftr-499	274	28	income	income	NOUN
ftr-499	274	29	and	and	CCONJ
ftr-499	274	30	would	would	AUX
ftr-499	274	31	be	be	AUX
ftr-499	274	32	allowed	allow	VERB
ftr-499	274	33	to	to	PART
ftr-499	274	34	offset	offset	VERB
ftr-499	274	35	against	against	ADP
ftr-499	274	36	that	that	DET
ftr-499	274	37	allocation	allocation	NOUN
ftr-499	274	38	whatever	whatever	DET
ftr-499	274	39	amortization	amortization	NOUN
ftr-499	274	40	of	of	ADP
ftr-499	274	41	its	its	PRON
ftr-499	274	42	profits	profit	NOUN
ftr-499	274	43	interest	interest	NOUN
ftr-499	274	44	was	be	AUX
ftr-499	274	45	appropriate	appropriate	ADJ
ftr-499	274	46	.	.	PUNCT
ftr-499	275	1	2	2	NUM
ftr-499	275	2	this	this	DET
ftr-499	275	3	characterization	characterization	NOUN
ftr-499	275	4	produces	produce	VERB
ftr-499	275	5	the	the	DET
ftr-499	275	6	same	same	ADJ
ftr-499	275	7	correct	correct	ADJ
ftr-499	275	8	tax	tax	NOUN
ftr-499	275	9	results	result	NOUN
ftr-499	275	10	as	as	ADP
ftr-499	275	11	the	the	DET
ftr-499	275	12	first	first	ADJ
ftr-499	275	13	entity	entity	NOUN
ftr-499	275	14	option	option	NOUN
ftr-499	275	15	discussed	discuss	VERB
ftr-499	275	16	above	above	ADV
ftr-499	275	17	,	,	PUNCT
ftr-499	275	18	but	but	CCONJ
ftr-499	275	19	without	without	ADP
ftr-499	275	20	the	the	DET
ftr-499	275	21	complications	complication	NOUN
ftr-499	275	22	of	of	ADP
ftr-499	275	23	not	not	PART
ftr-499	275	24	permitting	permit	VERB
ftr-499	275	25	c	c	NOUN
ftr-499	275	26	to	to	PART
ftr-499	275	27	be	be	AUX
ftr-499	275	28	a	a	DET
ftr-499	275	29	partner	partner	NOUN
ftr-499	275	30	.	.	PUNCT
ftr-499	276	1	it	it	PRON
ftr-499	276	2	has	have	VERB
ftr-499	276	3	two	two	NUM
ftr-499	276	4	related	relate	VERB
ftr-499	276	5	disadvantages	disadvantage	NOUN
ftr-499	276	6	-	-	PUNCT
ftr-499	276	7	its	its	PRON
ftr-499	276	8	treatment	treatment	NOUN
ftr-499	276	9	of	of	ADP
ftr-499	276	10	fair	fair	ADJ
ftr-499	276	11	market	market	NOUN
ftr-499	276	12	value	value	NOUN
ftr-499	276	13	is	be	AUX
ftr-499	276	14	artificial	artificial	ADJ
ftr-499	276	15	and	and	CCONJ
ftr-499	276	16	the	the	DET
ftr-499	276	17	combined	combined	ADJ
ftr-499	276	18	tax	tax	NOUN
ftr-499	276	19	bases	basis	NOUN
ftr-499	276	20	of	of	ADP
ftr-499	276	21	the	the	DET
ftr-499	276	22	asset	asset	NOUN
ftr-499	276	23	and	and	CCONJ
ftr-499	276	24	profits	profit	NOUN
ftr-499	276	25	interest	interest	NOUN
ftr-499	276	26	,	,	PUNCT
ftr-499	276	27	exceeds	exceed	VERB
ftr-499	276	28	the	the	DET
ftr-499	276	29	combined	combine	VERB
ftr-499	276	30	value	value	NOUN
ftr-499	276	31	of	of	ADP
ftr-499	276	32	the	the	DET
ftr-499	276	33	asset	asset	NOUN
ftr-499	276	34	and	and	CCONJ
ftr-499	276	35	profits	profit	NOUN
ftr-499	276	36	interest	interest	NOUN
ftr-499	276	37	,	,	PUNCT
ftr-499	276	38	raising	raise	VERB
ftr-499	276	39	the	the	DET
ftr-499	276	40	issue	issue	NOUN
ftr-499	276	41	of	of	ADP
ftr-499	276	42	whether	whether	SCONJ
ftr-499	276	43	the	the	DET
ftr-499	276	44	excess	excess	NOUN
ftr-499	276	45	is	be	AUX
ftr-499	276	46	properly	properly	ADV
ftr-499	276	47	depreciable.33	depreciable.33	ADJ
ftr-499	276	48	3	3	NUM
ftr-499	276	49	.	.	PUNCT
ftr-499	276	50	choice	choice	NOUN
ftr-499	276	51	of	of	ADP
ftr-499	276	52	characterization.-assuming	characterization.-assume	VERB
ftr-499	276	53	that	that	PRON
ftr-499	276	54	c	c	PROPN
ftr-499	276	55	is	be	AUX
ftr-499	276	56	treated	treat	VERB
ftr-499	276	57	as	as	ADP
ftr-499	276	58	a	a	DET
ftr-499	276	59	partner	partner	NOUN
ftr-499	276	60	,	,	PUNCT
ftr-499	276	61	the	the	DET
ftr-499	276	62	major	major	ADJ
ftr-499	276	63	difference	difference	NOUN
ftr-499	276	64	between	between	ADP
ftr-499	276	65	the	the	DET
ftr-499	276	66	entity	entity	NOUN
ftr-499	276	67	and	and	CCONJ
ftr-499	276	68	aggregate	aggregate	ADJ
ftr-499	276	69	approach	approach	NOUN
ftr-499	276	70	is	be	AUX
ftr-499	276	71	whether	whether	SCONJ
ftr-499	276	72	c	c	PROPN
ftr-499	276	73	is	be	AUX
ftr-499	276	74	allowed	allow	VERB
ftr-499	276	75	an	an	DET
ftr-499	276	76	immediate	immediate	ADJ
ftr-499	276	77	deduction	deduction	NOUN
ftr-499	276	78	for	for	ADP
ftr-499	276	79	the	the	DET
ftr-499	276	80	cost	cost	NOUN
ftr-499	276	81	of	of	ADP
ftr-499	276	82	its	its	PRON
ftr-499	276	83	profits	profit	NOUN
ftr-499	276	84	interest	interest	NOUN
ftr-499	276	85	or	or	CCONJ
ftr-499	276	86	is	be	AUX
ftr-499	276	87	required	require	VERB
ftr-499	276	88	to	to	PART
ftr-499	276	89	amortize	amortize	VERB
ftr-499	276	90	that	that	SCONJ
ftr-499	276	91	interest	interest	NOUN
ftr-499	276	92	over	over	ADP
ftr-499	276	93	some	some	DET
ftr-499	276	94	appropriate	appropriate	ADJ
ftr-499	276	95	life	life	NOUN
ftr-499	276	96	.	.	PUNCT
ftr-499	277	1	both	both	DET
ftr-499	277	2	alternatives	alternative	NOUN
ftr-499	277	3	pose	pose	VERB
ftr-499	277	4	difficulties	difficulty	NOUN
ftr-499	277	5	.	.	PUNCT
ftr-499	278	1	the	the	DET
ftr-499	278	2	first	first	ADJ
ftr-499	278	3	requires	require	VERB
ftr-499	278	4	stretching	stretch	VERB
ftr-499	278	5	the	the	DET
ftr-499	278	6	capitalization	capitalization	NOUN
ftr-499	278	7	rules	rule	NOUN
ftr-499	278	8	to	to	PART
ftr-499	278	9	give	give	VERB
ftr-499	278	10	c	c	ADP
ftr-499	278	11	an	an	DET
ftr-499	278	12	immediate	immediate	ADJ
ftr-499	278	13	deduction	deduction	NOUN
ftr-499	278	14	;	;	PUNCT
ftr-499	278	15	the	the	DET
ftr-499	278	16	second	second	ADJ
ftr-499	278	17	requires	require	VERB
ftr-499	278	18	stretching	stretch	VERB
ftr-499	278	19	the	the	DET
ftr-499	278	20	meaning	meaning	NOUN
ftr-499	278	21	of	of	ADP
ftr-499	278	22	fair	fair	ADJ
ftr-499	278	23	market	market	NOUN
ftr-499	278	24	value	value	NOUN
ftr-499	278	25	to	to	PART
ftr-499	278	26	treat	treat	VERB
ftr-499	278	27	an	an	DET
ftr-499	278	28	asset	asset	NOUN
ftr-499	278	29	acquired	acquire	VERB
ftr-499	278	30	for	for	ADP
ftr-499	278	31	10	10	NUM
ftr-499	278	32	as	as	ADV
ftr-499	278	33	worth	worth	ADJ
ftr-499	278	34	31	31	NUM
ftr-499	278	35	.	.	PUNCT
ftr-499	279	1	treating	treat	VERB
ftr-499	279	2	fair	fair	ADJ
ftr-499	279	3	market	market	NOUN
ftr-499	279	4	value	value	NOUN
ftr-499	279	5	as	as	SCONJ
ftr-499	279	6	determined	determine	VERB
ftr-499	279	7	solely	solely	ADV
ftr-499	279	8	by	by	ADP
ftr-499	279	9	liquidation	liquidation	NOUN
ftr-499	279	10	value	value	NOUN
ftr-499	279	11	,	,	PUNCT
ftr-499	279	12	while	while	SCONJ
ftr-499	279	13	economically	economically	ADV
ftr-499	279	14	wrong	wrong	ADJ
ftr-499	279	15	,	,	PUNCT
ftr-499	279	16	is	be	AUX
ftr-499	279	17	implicit	implicit	ADJ
ftr-499	279	18	in	in	ADP
ftr-499	279	19	both	both	CCONJ
ftr-499	279	20	the	the	DET
ftr-499	279	21	test	test	NOUN
ftr-499	279	22	for	for	ADP
ftr-499	279	23	substantial	substantial	ADJ
ftr-499	279	24	economic	economic	ADJ
ftr-499	279	25	effect	effect	NOUN
ftr-499	279	26	in	in	ADP
ftr-499	279	27	the	the	DET
ftr-499	279	28	§	§	PROPN
ftr-499	279	29	704(b	704(b	PROPN
ftr-499	279	30	)	)	PUNCT
ftr-499	279	31	regulations	regulation	NOUN
ftr-499	279	32	and	and	CCONJ
ftr-499	279	33	in	in	ADP
ftr-499	279	34	the	the	DET
ftr-499	279	35	determination	determination	NOUN
ftr-499	279	36	of	of	ADP
ftr-499	279	37	responsibility	responsibility	NOUN
ftr-499	279	38	for	for	ADP
ftr-499	279	39	recourse	recourse	NOUN
ftr-499	279	40	debt	debt	NOUN
ftr-499	279	41	under	under	ADP
ftr-499	279	42	§	§	PROPN
ftr-499	279	43	752	752	NUM
ftr-499	279	44	.	.	PUNCT
ftr-499	280	1	it	it	PRON
ftr-499	280	2	is	be	AUX
ftr-499	280	3	one	one	NUM
ftr-499	280	4	example	example	NOUN
ftr-499	280	5	of	of	ADP
ftr-499	280	6	the	the	DET
ftr-499	280	7	difficulties	difficulty	NOUN
ftr-499	280	8	created	create	VERB
ftr-499	280	9	by	by	ADP
ftr-499	280	10	the	the	DET
ftr-499	280	11	capital	capital	NOUN
ftr-499	280	12	account	account	NOUN
ftr-499	280	13	system	system	NOUN
ftr-499	280	14	not	not	PART
ftr-499	280	15	taking	take	VERB
ftr-499	280	16	into	into	ADP
ftr-499	280	17	account	account	NOUN
ftr-499	280	18	present	present	ADJ
ftr-499	280	19	value	value	NOUN
ftr-499	280	20	of	of	ADP
ftr-499	280	21	money	money	NOUN
ftr-499	280	22	concepts	concept	NOUN
ftr-499	280	23	.	.	PUNCT
ftr-499	281	1	32	32	NUM
ftr-499	281	2	.	.	PUNCT
ftr-499	282	1	the	the	DET
ftr-499	282	2	same	same	ADJ
ftr-499	282	3	results	result	NOUN
ftr-499	282	4	would	would	AUX
ftr-499	282	5	follow	follow	VERB
ftr-499	282	6	if	if	SCONJ
ftr-499	282	7	c	c	PROPN
ftr-499	282	8	were	be	AUX
ftr-499	282	9	viewed	view	VERB
ftr-499	282	10	as	as	ADP
ftr-499	282	11	acquiring	acquire	VERB
ftr-499	282	12	a	a	DET
ftr-499	282	13	5	5	NUM
ftr-499	282	14	%	%	NOUN
ftr-499	282	15	profits	profit	NOUN
ftr-499	282	16	interest	interest	NOUN
ftr-499	282	17	in	in	ADP
ftr-499	282	18	the	the	DET
ftr-499	282	19	asset	asset	NOUN
ftr-499	282	20	from	from	ADP
ftr-499	282	21	a	a	PRON
ftr-499	282	22	and	and	CCONJ
ftr-499	282	23	b	b	NOUN
ftr-499	282	24	in	in	ADP
ftr-499	282	25	exchange	exchange	NOUN
ftr-499	282	26	for	for	ADP
ftr-499	282	27	5	5	NUM
ftr-499	282	28	each	each	PRON
ftr-499	282	29	.	.	PUNCT
ftr-499	283	1	a	a	PRON
ftr-499	283	2	and	and	CCONJ
ftr-499	283	3	b	b	NOUN
ftr-499	283	4	would	would	AUX
ftr-499	283	5	each	each	PRON
ftr-499	283	6	recognize	recognize	VERB
ftr-499	283	7	income	income	NOUN
ftr-499	283	8	of	of	ADP
ftr-499	283	9	5	5	NUM
ftr-499	283	10	and	and	CCONJ
ftr-499	283	11	would	would	AUX
ftr-499	283	12	be	be	AUX
ftr-499	283	13	treated	treat	VERB
ftr-499	283	14	as	as	SCONJ
ftr-499	283	15	each	each	PRON
ftr-499	283	16	contributing	contribute	VERB
ftr-499	283	17	5	5	NUM
ftr-499	283	18	of	of	ADP
ftr-499	283	19	cash	cash	NOUN
ftr-499	283	20	to	to	ADP
ftr-499	283	21	p.	p.	PROPN
ftr-499	283	22	c	c	PROPN
ftr-499	283	23	would	would	AUX
ftr-499	283	24	be	be	AUX
ftr-499	283	25	treated	treat	VERB
ftr-499	283	26	as	as	ADP
ftr-499	283	27	contributing	contribute	VERB
ftr-499	283	28	its	its	PRON
ftr-499	283	29	purchased	purchase	VERB
ftr-499	283	30	profits	profit	NOUN
ftr-499	283	31	interest	interest	NOUN
ftr-499	283	32	.	.	PUNCT
ftr-499	284	1	33	33	NUM
ftr-499	284	2	.	.	PUNCT
ftr-499	285	1	see	see	VERB
ftr-499	285	2	,	,	PUNCT
ftr-499	285	3	e.g.	e.g.	ADV
ftr-499	285	4	,	,	PUNCT
ftr-499	285	5	pleasant	pleasant	ADJ
ftr-499	285	6	summit	summit	PROPN
ftr-499	285	7	land	land	PROPN
ftr-499	285	8	corp	corp	PROPN
ftr-499	285	9	.	.	PROPN
ftr-499	286	1	v.	v.	PROPN
ftr-499	286	2	commissioner	commissioner	PROPN
ftr-499	286	3	,	,	PUNCT
ftr-499	286	4	863	863	NUM
ftr-499	286	5	f.2d	f.2d	SYM
ftr-499	286	6	263	263	NUM
ftr-499	286	7	(	(	PUNCT
ftr-499	286	8	3d	3d	PROPN
ftr-499	286	9	cir	cir	NOUN
ftr-499	286	10	.	.	PROPN
ftr-499	286	11	1988	1988	NUM
ftr-499	286	12	)	)	PUNCT
ftr-499	286	13	;	;	PUNCT
ftr-499	286	14	estate	estate	NOUN
ftr-499	286	15	of	of	ADP
ftr-499	286	16	franklin	franklin	PROPN
ftr-499	286	17	v.	v.	PROPN
ftr-499	286	18	commissioner	commissioner	PROPN
ftr-499	286	19	,	,	PUNCT
ftr-499	286	20	544	544	NUM
ftr-499	286	21	f.2d	f.2d	NOUN
ftr-499	286	22	1045	1045	NUM
ftr-499	286	23	(	(	PUNCT
ftr-499	286	24	9th	9th	ADJ
ftr-499	286	25	cir	cir	NOUN
ftr-499	286	26	.	.	PUNCT
ftr-499	286	27	1976	1976	NUM
ftr-499	286	28	)	)	PUNCT
ftr-499	286	29	.	.	PUNCT
ftr-499	287	1	19931	19931	NUM
ftr-499	287	2	florida	florida	PROPN
ftr-499	287	3	tax	tax	PROPN
ftr-499	287	4	review	review	NOUN
ftr-499	287	5	0	0	NUM
ftr-499	287	6	.	.	PUNCT
ftr-499	288	1	while	while	SCONJ
ftr-499	288	2	the	the	DET
ftr-499	288	3	second	second	ADJ
ftr-499	288	4	view	view	NOUN
ftr-499	288	5	is	be	AUX
ftr-499	288	6	more	more	ADV
ftr-499	288	7	conservative	conservative	ADJ
ftr-499	288	8	and	and	CCONJ
ftr-499	288	9	more	more	ADV
ftr-499	288	10	likely	likely	ADJ
ftr-499	288	11	to	to	PART
ftr-499	288	12	be	be	AUX
ftr-499	288	13	adopted	adopt	VERB
ftr-499	288	14	by	by	ADP
ftr-499	288	15	the	the	DET
ftr-499	288	16	internal	internal	ADJ
ftr-499	288	17	revenue	revenue	NOUN
ftr-499	288	18	service	service	NOUN
ftr-499	288	19	,	,	PUNCT
ftr-499	288	20	the	the	DET
ftr-499	288	21	first	first	ADJ
ftr-499	288	22	is	be	AUX
ftr-499	288	23	at	at	ADV
ftr-499	288	24	least	least	ADJ
ftr-499	288	25	as	as	ADV
ftr-499	288	26	tenable	tenable	ADJ
ftr-499	288	27	.	.	PUNCT
ftr-499	289	1	iv	iv	X
ftr-499	289	2	.	.	PUNCT
ftr-499	289	3	services	service	NOUN
ftr-499	289	4	as	as	ADP
ftr-499	289	5	consideration	consideration	NOUN
ftr-499	289	6	for	for	ADP
ftr-499	289	7	partnership	partnership	NOUN
ftr-499	289	8	securities	security	NOUN
ftr-499	289	9	a.	a.	PROPN
ftr-499	289	10	the	the	DET
ftr-499	289	11	receipt	receipt	NOUN
ftr-499	289	12	of	of	ADP
ftr-499	289	13	a	a	DET
ftr-499	289	14	capital	capital	NOUN
ftr-499	289	15	interest	interest	NOUN
ftr-499	289	16	for	for	ADP
ftr-499	289	17	services	service	NOUN
ftr-499	289	18	after	after	SCONJ
ftr-499	289	19	p	p	PROPN
ftr-499	289	20	's	's	PART
ftr-499	289	21	asset	asset	NOUN
ftr-499	289	22	has	have	AUX
ftr-499	289	23	appreciated	appreciate	VERB
ftr-499	289	24	to	to	ADP
ftr-499	289	25	400	400	NUM
ftr-499	289	26	,	,	PUNCT
ftr-499	289	27	c	c	PROPN
ftr-499	289	28	receives	receive	VERB
ftr-499	289	29	a	a	DET
ftr-499	289	30	10	10	NUM
ftr-499	289	31	%	%	NOUN
ftr-499	289	32	capital	capital	NOUN
ftr-499	289	33	interest	interest	NOUN
ftr-499	289	34	in	in	ADP
ftr-499	289	35	p	p	NOUN
ftr-499	289	36	for	for	ADP
ftr-499	289	37	services	service	NOUN
ftr-499	289	38	.	.	PUNCT
ftr-499	290	1	there	there	PRON
ftr-499	290	2	is	be	VERB
ftr-499	290	3	a	a	DET
ftr-499	290	4	general	general	ADJ
ftr-499	290	5	consensus	consensus	NOUN
ftr-499	290	6	that	that	PRON
ftr-499	290	7	receipt	receipt	NOUN
ftr-499	290	8	of	of	ADP
ftr-499	290	9	a	a	DET
ftr-499	290	10	capital	capital	NOUN
ftr-499	290	11	interest	interest	NOUN
ftr-499	290	12	for	for	ADP
ftr-499	290	13	services	service	NOUN
ftr-499	290	14	should	should	AUX
ftr-499	290	15	be	be	AUX
ftr-499	290	16	subject	subject	ADJ
ftr-499	290	17	to	to	ADP
ftr-499	290	18	an	an	DET
ftr-499	290	19	aggregate	aggregate	ADJ
ftr-499	290	20	analysis	analysis	NOUN
ftr-499	290	21	.	.	PUNCT
ftr-499	291	1	4	4	NUM
ftr-499	291	2	because	because	SCONJ
ftr-499	291	3	of	of	ADP
ftr-499	291	4	that	that	DET
ftr-499	291	5	consensus	consensus	NOUN
ftr-499	291	6	,	,	PUNCT
ftr-499	291	7	the	the	DET
ftr-499	291	8	aggregate	aggregate	ADJ
ftr-499	291	9	analysis	analysis	NOUN
ftr-499	291	10	will	will	AUX
ftr-499	291	11	be	be	AUX
ftr-499	291	12	considered	consider	VERB
ftr-499	291	13	first	first	ADJ
ftr-499	291	14	.	.	PUNCT
ftr-499	292	1	1	1	X
ftr-499	292	2	.	.	X
ftr-499	292	3	aggregate	aggregate	ADJ
ftr-499	292	4	analysis.-under	analysis.-under	NOUN
ftr-499	292	5	section	section	NOUN
ftr-499	292	6	83	83	NUM
ftr-499	292	7	,	,	PUNCT
ftr-499	292	8	c	c	PROPN
ftr-499	292	9	must	must	AUX
ftr-499	292	10	recognize	recognize	VERB
ftr-499	292	11	ordinary	ordinary	ADJ
ftr-499	292	12	income	income	NOUN
ftr-499	292	13	and	and	CCONJ
ftr-499	292	14	,	,	PUNCT
ftr-499	292	15	subject	subject	ADJ
ftr-499	292	16	to	to	ADP
ftr-499	292	17	the	the	DET
ftr-499	292	18	capitalization	capitalization	NOUN
ftr-499	292	19	rules	rule	NOUN
ftr-499	292	20	,	,	PUNCT
ftr-499	292	21	p	p	NOUN
ftr-499	292	22	is	be	AUX
ftr-499	292	23	entitled	entitle	VERB
ftr-499	292	24	to	to	ADP
ftr-499	292	25	a	a	DET
ftr-499	292	26	deduction.35	deduction.35	NOUN
ftr-499	292	27	in	in	ADP
ftr-499	292	28	addition	addition	NOUN
ftr-499	292	29	,	,	PUNCT
ftr-499	292	30	p	p	NOUN
ftr-499	292	31	is	be	AUX
ftr-499	292	32	deemed	deem	VERB
ftr-499	292	33	to	to	PART
ftr-499	292	34	distribute	distribute	VERB
ftr-499	292	35	an	an	DET
ftr-499	292	36	undivided	undivided	ADJ
ftr-499	292	37	10	10	NUM
ftr-499	292	38	%	%	NOUN
ftr-499	292	39	interest	interest	NOUN
ftr-499	292	40	in	in	ADP
ftr-499	292	41	the	the	DET
ftr-499	292	42	asset	asset	NOUN
ftr-499	292	43	to	to	ADP
ftr-499	292	44	c	c	PROPN
ftr-499	292	45	in	in	ADP
ftr-499	292	46	exchange	exchange	NOUN
ftr-499	292	47	for	for	ADP
ftr-499	292	48	c	c	PROPN
ftr-499	292	49	's	's	PART
ftr-499	292	50	services	service	NOUN
ftr-499	292	51	and	and	CCONJ
ftr-499	292	52	c	c	PROPN
ftr-499	292	53	is	be	AUX
ftr-499	292	54	deemed	deem	VERB
ftr-499	292	55	to	to	PART
ftr-499	292	56	recontribute	recontribute	VERB
ftr-499	292	57	that	that	SCONJ
ftr-499	292	58	10	10	NUM
ftr-499	292	59	%	%	NOUN
ftr-499	292	60	interest	interest	NOUN
ftr-499	292	61	in	in	ADP
ftr-499	292	62	exchange	exchange	NOUN
ftr-499	292	63	for	for	ADP
ftr-499	292	64	a	a	DET
ftr-499	292	65	partnership	partnership	NOUN
ftr-499	292	66	interest	interest	NOUN
ftr-499	292	67	.	.	PUNCT
ftr-499	293	1	while	while	SCONJ
ftr-499	293	2	it	it	PRON
ftr-499	293	3	is	be	AUX
ftr-499	293	4	often	often	ADV
ftr-499	293	5	assumed	assume	VERB
ftr-499	293	6	that	that	SCONJ
ftr-499	293	7	the	the	DET
ftr-499	293	8	value	value	NOUN
ftr-499	293	9	to	to	PART
ftr-499	293	10	be	be	AUX
ftr-499	293	11	assigned	assign	VERB
ftr-499	293	12	the	the	DET
ftr-499	293	13	10	10	NUM
ftr-499	293	14	%	%	NOUN
ftr-499	293	15	interest	interest	NOUN
ftr-499	293	16	for	for	ADP
ftr-499	293	17	purposes	purpose	NOUN
ftr-499	293	18	of	of	ADP
ftr-499	293	19	maintaining	maintain	VERB
ftr-499	293	20	book	book	NOUN
ftr-499	293	21	capital	capital	NOUN
ftr-499	293	22	accounts	account	NOUN
ftr-499	293	23	is	be	AUX
ftr-499	293	24	40,36	40,36	ADJ
ftr-499	293	25	that	that	DET
ftr-499	293	26	amount	amount	NOUN
ftr-499	293	27	does	do	AUX
ftr-499	293	28	not	not	PART
ftr-499	293	29	appear	appear	VERB
ftr-499	293	30	correct	correct	ADJ
ftr-499	293	31	if	if	SCONJ
ftr-499	293	32	c	c	PROPN
ftr-499	293	33	's	's	PART
ftr-499	293	34	services	service	NOUN
ftr-499	293	35	must	must	AUX
ftr-499	293	36	be	be	AUX
ftr-499	293	37	capitalized	capitalize	VERB
ftr-499	293	38	.	.	PUNCT
ftr-499	294	1	in	in	ADP
ftr-499	294	2	that	that	DET
ftr-499	294	3	case	case	NOUN
ftr-499	294	4	,	,	PUNCT
ftr-499	294	5	the	the	DET
ftr-499	294	6	value	value	NOUN
ftr-499	294	7	of	of	ADP
ftr-499	294	8	p	p	X
ftr-499	294	9	's	's	PART
ftr-499	294	10	asset	asset	NOUN
ftr-499	294	11	should	should	AUX
ftr-499	294	12	be	be	AUX
ftr-499	294	13	increased	increase	VERB
ftr-499	294	14	by	by	ADP
ftr-499	294	15	the	the	DET
ftr-499	294	16	value	value	NOUN
ftr-499	294	17	of	of	ADP
ftr-499	294	18	the	the	DET
ftr-499	294	19	services	service	NOUN
ftr-499	294	20	.	.	PUNCT
ftr-499	295	1	if	if	SCONJ
ftr-499	295	2	c	c	PROPN
ftr-499	295	3	is	be	AUX
ftr-499	295	4	to	to	PART
ftr-499	295	5	have	have	VERB
ftr-499	295	6	a	a	DET
ftr-499	295	7	10	10	NUM
ftr-499	295	8	%	%	NOUN
ftr-499	295	9	interest	interest	NOUN
ftr-499	295	10	in	in	ADP
ftr-499	295	11	the	the	DET
ftr-499	295	12	asset	asset	NOUN
ftr-499	295	13	as	as	SCONJ
ftr-499	295	14	enhanced	enhance	VERB
ftr-499	295	15	by	by	ADP
ftr-499	295	16	its	its	PRON
ftr-499	295	17	services	service	NOUN
ftr-499	295	18	,	,	PUNCT
ftr-499	295	19	p	p	PROPN
ftr-499	295	20	's	's	PART
ftr-499	295	21	asset	asset	NOUN
ftr-499	295	22	must	must	AUX
ftr-499	295	23	be	be	AUX
ftr-499	295	24	worth	worth	ADJ
ftr-499	295	25	444.44	444.44	NUM
ftr-499	295	26	and	and	CCONJ
ftr-499	295	27	c	c	NOUN
ftr-499	295	28	's	's	PART
ftr-499	295	29	10	10	NUM
ftr-499	295	30	%	%	NOUN
ftr-499	295	31	interest	interest	NOUN
ftr-499	295	32	must	must	AUX
ftr-499	295	33	be	be	AUX
ftr-499	295	34	worth	worth	ADJ
ftr-499	295	35	44.44.7	44.44.7	NUM
ftr-499	295	36	34	34	NUM
ftr-499	295	37	.	.	PUNCT
ftr-499	296	1	mckee	mckee	PROPN
ftr-499	296	2	et	et	PROPN
ftr-499	296	3	al	al	PROPN
ftr-499	296	4	.	.	PROPN
ftr-499	296	5	,	,	PUNCT
ftr-499	296	6	supra	supra	PROPN
ftr-499	296	7	note	note	PROPN
ftr-499	296	8	4	4	NUM
ftr-499	296	9	,	,	PUNCT
ftr-499	296	10	5.08[2	5.08[2	NUM
ftr-499	296	11	]	]	PUNCT
ftr-499	296	12	;	;	PUNCT
ftr-499	296	13	willis	willis	PROPN
ftr-499	296	14	et	et	PROPN
ftr-499	296	15	al	al	PROPN
ftr-499	296	16	.	.	PROPN
ftr-499	296	17	,	,	PUNCT
ftr-499	296	18	supra	supra	PROPN
ftr-499	296	19	note	note	PROPN
ftr-499	296	20	4	4	NUM
ftr-499	296	21	,	,	PUNCT
ftr-499	296	22	§	§	PROPN
ftr-499	296	23	§	§	PROPN
ftr-499	296	24	45.08-.09	45.08-.09	PROPN
ftr-499	296	25	;	;	PUNCT
ftr-499	296	26	1	1	NUM
ftr-499	296	27	j.	j.	PROPN
ftr-499	296	28	bonn	bonn	PROPN
ftr-499	296	29	,	,	PUNCT
ftr-499	296	30	taxation	taxation	NOUN
ftr-499	296	31	of	of	ADP
ftr-499	296	32	partnerships	partnership	NOUN
ftr-499	296	33	§	§	PROPN
ftr-499	296	34	4:63	4:63	NUM
ftr-499	296	35	(	(	PUNCT
ftr-499	296	36	1987	1987	NUM
ftr-499	296	37	)	)	PUNCT
ftr-499	296	38	;	;	PUNCT
ftr-499	296	39	proposal	proposal	NOUN
ftr-499	296	40	by	by	ADP
ftr-499	296	41	individual	individual	ADJ
ftr-499	296	42	members	member	NOUN
ftr-499	296	43	of	of	ADP
ftr-499	296	44	committee	committee	NOUN
ftr-499	296	45	on	on	ADP
ftr-499	296	46	partnerships	partnership	NOUN
ftr-499	296	47	of	of	ADP
ftr-499	296	48	section	section	NOUN
ftr-499	296	49	of	of	ADP
ftr-499	296	50	taxation	taxation	NOUN
ftr-499	296	51	of	of	ADP
ftr-499	296	52	american	american	PROPN
ftr-499	296	53	bar	bar	PROPN
ftr-499	296	54	association	association	NOUN
ftr-499	296	55	to	to	PART
ftr-499	296	56	amend	amend	VERB
ftr-499	296	57	the	the	DET
ftr-499	296	58	regulations	regulation	NOUN
ftr-499	296	59	under	under	ADP
ftr-499	296	60	the	the	DET
ftr-499	296	61	internal	internal	ADJ
ftr-499	296	62	revenue	revenue	NOUN
ftr-499	296	63	code	code	NOUN
ftr-499	296	64	of	of	ADP
ftr-499	296	65	1986	1986	NUM
ftr-499	296	66	to	to	PART
ftr-499	296	67	define	define	VERB
ftr-499	296	68	a	a	DET
ftr-499	296	69	partnership	partnership	NOUN
ftr-499	296	70	interest	interest	NOUN
ftr-499	296	71	,	,	PUNCT
ftr-499	296	72	and	and	CCONJ
ftr-499	296	73	to	to	PART
ftr-499	296	74	clarify	clarify	VERB
ftr-499	296	75	the	the	DET
ftr-499	296	76	tax	tax	NOUN
ftr-499	296	77	treatment	treatment	NOUN
ftr-499	296	78	of	of	ADP
ftr-499	296	79	compensatory	compensatory	ADJ
ftr-499	296	80	transfers	transfer	NOUN
ftr-499	296	81	of	of	ADP
ftr-499	296	82	both	both	DET
ftr-499	296	83	forms	form	NOUN
ftr-499	296	84	of	of	ADP
ftr-499	296	85	partnership	partnership	NOUN
ftr-499	296	86	interests	interest	NOUN
ftr-499	296	87	,	,	PUNCT
ftr-499	296	88	87	87	NUM
ftr-499	296	89	tax	tax	NOUN
ftr-499	296	90	notes	note	NOUN
ftr-499	296	91	today	today	NOUN
ftr-499	296	92	91	91	NUM
ftr-499	296	93	-	-	SYM
ftr-499	296	94	24	24	NUM
ftr-499	296	95	(	(	PUNCT
ftr-499	296	96	may	may	PROPN
ftr-499	296	97	11	11	NUM
ftr-499	296	98	,	,	PUNCT
ftr-499	296	99	1987	1987	NUM
ftr-499	296	100	)	)	PUNCT
ftr-499	296	101	.	.	PUNCT
ftr-499	297	1	35	35	NUM
ftr-499	297	2	.	.	PUNCT
ftr-499	297	3	regs	regs	PROPN
ftr-499	297	4	.	.	PUNCT
ftr-499	298	1	§	§	PROPN
ftr-499	298	2	1.83	1.83	NUM
ftr-499	298	3	-	-	PUNCT
ftr-499	298	4	6(a)(1	6(a)(1	NUM
ftr-499	298	5	)	)	PUNCT
ftr-499	298	6	.	.	PUNCT
ftr-499	299	1	36	36	NUM
ftr-499	299	2	.	.	PUNCT
ftr-499	299	3	see	see	VERB
ftr-499	299	4	mckee	mckee	PROPN
ftr-499	299	5	et	et	PROPN
ftr-499	299	6	al	al	PROPN
ftr-499	299	7	.	.	PROPN
ftr-499	299	8	,	,	PUNCT
ftr-499	299	9	supra	supra	PROPN
ftr-499	299	10	note	note	PROPN
ftr-499	299	11	4	4	NUM
ftr-499	299	12	,	,	PUNCT
ftr-499	299	13	5.08[2][b	5.08[2][b	NUM
ftr-499	299	14	]	]	PUNCT
ftr-499	299	15	,	,	PUNCT
ftr-499	299	16	ex	ex	NOUN
ftr-499	299	17	.	.	NOUN
ftr-499	299	18	8	8	NUM
ftr-499	299	19	.	.	X
ftr-499	299	20	37	37	NUM
ftr-499	299	21	.	.	PUNCT
ftr-499	300	1	c	c	NOUN
ftr-499	300	2	would	would	AUX
ftr-499	300	3	be	be	AUX
ftr-499	300	4	required	require	VERB
ftr-499	300	5	to	to	PART
ftr-499	300	6	contribute	contribute	VERB
ftr-499	300	7	44.44	44.44	NUM
ftr-499	300	8	of	of	ADP
ftr-499	300	9	cash	cash	NOUN
ftr-499	300	10	to	to	PART
ftr-499	300	11	receive	receive	VERB
ftr-499	300	12	a	a	DET
ftr-499	300	13	10	10	NUM
ftr-499	300	14	%	%	NOUN
ftr-499	300	15	interest	interest	NOUN
ftr-499	300	16	in	in	ADP
ftr-499	300	17	a	a	DET
ftr-499	300	18	partnership	partnership	NOUN
ftr-499	300	19	with	with	ADP
ftr-499	300	20	assets	asset	NOUN
ftr-499	300	21	of	of	ADP
ftr-499	300	22	400	400	NUM
ftr-499	300	23	(	(	PUNCT
ftr-499	300	24	10	10	NUM
ftr-499	300	25	%	%	NOUN
ftr-499	300	26	=	=	SYM
ftr-499	300	27	44.44/444.44	44.44/444.44	NOUN
ftr-499	300	28	)	)	PUNCT
ftr-499	300	29	.	.	PUNCT
ftr-499	301	1	that	that	DET
ftr-499	301	2	amount	amount	NOUN
ftr-499	301	3	would	would	AUX
ftr-499	301	4	be	be	AUX
ftr-499	301	5	unchanged	unchanged	ADJ
ftr-499	301	6	if	if	SCONJ
ftr-499	301	7	p	p	PRON
ftr-499	301	8	then	then	ADV
ftr-499	301	9	used	use	VERB
ftr-499	301	10	c	c	PROPN
ftr-499	301	11	's	's	PART
ftr-499	301	12	cash	cash	NOUN
ftr-499	301	13	to	to	PART
ftr-499	301	14	purchase	purchase	VERB
ftr-499	301	15	services	service	NOUN
ftr-499	301	16	that	that	PRON
ftr-499	301	17	had	have	VERB
ftr-499	301	18	to	to	PART
ftr-499	301	19	be	be	AUX
ftr-499	301	20	capitalized	capitalize	VERB
ftr-499	301	21	from	from	ADP
ftr-499	301	22	a	a	DET
ftr-499	301	23	third	third	ADJ
ftr-499	301	24	party	party	NOUN
ftr-499	301	25	.	.	PUNCT
ftr-499	302	1	the	the	DET
ftr-499	302	2	amount	amount	NOUN
ftr-499	302	3	should	should	AUX
ftr-499	302	4	remain	remain	VERB
ftr-499	302	5	unchanged	unchanged	ADJ
ftr-499	302	6	if	if	SCONJ
ftr-499	302	7	c	c	NOUN
ftr-499	302	8	,	,	PUNCT
ftr-499	302	9	instead	instead	ADV
ftr-499	302	10	of	of	ADP
ftr-499	302	11	providing	provide	VERB
ftr-499	302	12	cash	cash	NOUN
ftr-499	302	13	to	to	PART
ftr-499	302	14	pay	pay	VERB
ftr-499	302	15	for	for	ADP
ftr-499	302	16	the	the	DET
ftr-499	302	17	services	service	NOUN
ftr-499	302	18	,	,	PUNCT
ftr-499	302	19	provides	provide	VERB
ftr-499	302	20	the	the	DET
ftr-499	302	21	services	service	NOUN
ftr-499	302	22	.	.	PUNCT
ftr-499	303	1	it	it	PRON
ftr-499	303	2	also	also	ADV
ftr-499	303	3	should	should	AUX
ftr-499	303	4	not	not	PART
ftr-499	303	5	matter	matter	VERB
ftr-499	303	6	whether	whether	SCONJ
ftr-499	303	7	the	the	DET
ftr-499	303	8	asset	asset	NOUN
ftr-499	303	9	created	create	VERB
ftr-499	303	10	by	by	ADP
ftr-499	303	11	c	c	PROPN
ftr-499	303	12	's	's	PART
ftr-499	303	13	services	service	NOUN
ftr-499	303	14	is	be	AUX
ftr-499	303	15	a	a	DET
ftr-499	303	16	tangible	tangible	ADJ
ftr-499	303	17	asset	asset	NOUN
ftr-499	303	18	,	,	PUNCT
ftr-499	303	19	an	an	DET
ftr-499	303	20	intangible	intangible	ADJ
ftr-499	303	21	asset	asset	NOUN
ftr-499	303	22	(	(	PUNCT
ftr-499	303	23	such	such	ADJ
ftr-499	303	24	as	as	ADP
ftr-499	303	25	syndication	syndication	NOUN
ftr-499	303	26	costs	cost	NOUN
ftr-499	303	27	)	)	PUNCT
ftr-499	303	28	,	,	PUNCT
ftr-499	303	29	or	or	CCONJ
ftr-499	303	30	whether	whether	SCONJ
ftr-499	303	31	c	c	NOUN
ftr-499	303	32	will	will	AUX
ftr-499	303	33	perform	perform	VERB
ftr-499	303	34	its	its	PRON
ftr-499	303	35	services	service	NOUN
ftr-499	303	36	in	in	ADP
ftr-499	303	37	the	the	DET
ftr-499	303	38	future	future	NOUN
ftr-499	303	39	(	(	PUNCT
ftr-499	303	40	in	in	ADP
ftr-499	303	41	which	which	DET
ftr-499	303	42	case	case	NOUN
ftr-499	303	43	the	the	DET
ftr-499	303	44	created	create	VERB
ftr-499	303	45	asset	asset	NOUN
ftr-499	303	46	is	be	AUX
ftr-499	303	47	prepaid	prepaid	ADJ
ftr-499	303	48	services	service	NOUN
ftr-499	303	49	)	)	PUNCT
ftr-499	303	50	.	.	PUNCT
ftr-499	304	1	note	note	VERB
ftr-499	304	2	that	that	SCONJ
ftr-499	304	3	the	the	DET
ftr-499	304	4	issue	issue	NOUN
ftr-499	304	5	here	here	ADV
ftr-499	304	6	is	be	AUX
ftr-499	304	7	not	not	PART
ftr-499	304	8	whether	whether	SCONJ
ftr-499	304	9	c	c	NOUN
ftr-499	304	10	's	's	PART
ftr-499	304	11	services	service	NOUN
ftr-499	304	12	are	be	AUX
ftr-499	304	13	"	"	PUNCT
ftr-499	304	14	really	really	ADV
ftr-499	304	15	"	"	PUNCT
ftr-499	304	16	worth	worth	ADJ
ftr-499	304	17	40	40	NUM
ftr-499	304	18	or	or	CCONJ
ftr-499	304	19	44.44	44.44	NUM
ftr-499	304	20	in	in	ADP
ftr-499	304	21	some	some	DET
ftr-499	304	22	abstract	abstract	ADJ
ftr-499	304	23	sense	sense	NOUN
ftr-499	304	24	,	,	PUNCT
ftr-499	304	25	but	but	CCONJ
ftr-499	304	26	the	the	DET
ftr-499	304	27	amount	amount	NOUN
ftr-499	304	28	to	to	PART
ftr-499	304	29	be	be	AUX
ftr-499	304	30	assigned	assign	VERB
ftr-499	304	31	c	c	PROPN
ftr-499	304	32	's	's	PART
ftr-499	304	33	services	service	NOUN
ftr-499	304	34	for	for	ADP
ftr-499	304	35	book	book	NOUN
ftr-499	304	36	capital	capital	NOUN
ftr-499	304	37	account	account	NOUN
ftr-499	304	38	purposes	purpose	NOUN
ftr-499	304	39	so	so	SCONJ
ftr-499	304	40	that	that	SCONJ
ftr-499	304	41	p	p	PROPN
ftr-499	304	42	's	's	PART
ftr-499	304	43	books	book	NOUN
ftr-499	304	44	are	be	AUX
ftr-499	304	45	logically	logically	ADV
ftr-499	304	46	consistent	consistent	ADJ
ftr-499	304	47	.	.	PUNCT
ftr-499	305	1	that	that	DET
ftr-499	305	2	amount	amount	NOUN
ftr-499	305	3	is	be	AUX
ftr-499	305	4	related	relate	VERB
ftr-499	305	5	to	to	ADP
ftr-499	305	6	"	"	PUNCT
ftr-499	305	7	real	real	ADJ
ftr-499	305	8	"	"	PUNCT
ftr-499	305	9	value	value	NOUN
ftr-499	305	10	because	because	SCONJ
ftr-499	305	11	of	of	ADP
ftr-499	305	12	the	the	DET
ftr-499	305	13	rule	rule	NOUN
ftr-499	305	14	that	that	SCONJ
ftr-499	305	15	a	a	DET
ftr-499	305	16	partner	partner	NOUN
ftr-499	305	17	's	's	PART
ftr-499	305	18	opening	opening	NOUN
ftr-499	305	19	capital	capital	NOUN
ftr-499	305	20	account	account	NOUN
ftr-499	305	21	balance	balance	NOUN
ftr-499	305	22	should	should	AUX
ftr-499	305	23	reflect	reflect	VERB
ftr-499	305	24	the	the	DET
ftr-499	305	25	value	value	NOUN
ftr-499	305	26	of	of	ADP
ftr-499	305	27	the	the	DET
ftr-499	305	28	partner	partner	NOUN
ftr-499	305	29	's	's	PART
ftr-499	305	30	contribution	contribution	NOUN
ftr-499	305	31	to	to	ADP
ftr-499	305	32	the	the	DET
ftr-499	305	33	[	[	X
ftr-499	305	34	vol	vol	NOUN
ftr-499	305	35	1:9	1:9	NUM
ftr-499	305	36	partnership	partnership	NOUN
ftr-499	305	37	securities	security	NOUN
ftr-499	305	38	if	if	SCONJ
ftr-499	305	39	c	c	PROPN
ftr-499	305	40	performs	perform	VERB
ftr-499	305	41	services	service	NOUN
ftr-499	305	42	with	with	ADP
ftr-499	305	43	a	a	DET
ftr-499	305	44	value	value	NOUN
ftr-499	305	45	of	of	ADP
ftr-499	305	46	44.44	44.44	NUM
ftr-499	305	47	and	and	CCONJ
ftr-499	305	48	is	be	AUX
ftr-499	305	49	paid	pay	VERB
ftr-499	305	50	with	with	ADP
ftr-499	305	51	a	a	DET
ftr-499	305	52	10	10	NUM
ftr-499	305	53	%	%	NOUN
ftr-499	305	54	interest	interest	NOUN
ftr-499	305	55	in	in	ADP
ftr-499	305	56	the	the	DET
ftr-499	305	57	asset	asset	NOUN
ftr-499	305	58	,	,	PUNCT
ftr-499	305	59	which	which	PRON
ftr-499	305	60	it	it	PRON
ftr-499	305	61	contributes	contribute	VERB
ftr-499	305	62	to	to	ADP
ftr-499	305	63	p	p	PRON
ftr-499	305	64	,	,	PUNCT
ftr-499	305	65	(	(	PUNCT
ftr-499	305	66	a	a	X
ftr-499	305	67	)	)	PUNCT
ftr-499	305	68	the	the	DET
ftr-499	305	69	asset	asset	NOUN
ftr-499	305	70	's	's	PART
ftr-499	305	71	value	value	NOUN
ftr-499	305	72	is	be	AUX
ftr-499	305	73	increased	increase	VERB
ftr-499	305	74	by	by	ADP
ftr-499	305	75	44.44	44.44	NUM
ftr-499	305	76	to	to	ADP
ftr-499	305	77	444.44	444.44	NUM
ftr-499	305	78	and	and	CCONJ
ftr-499	305	79	the	the	DET
ftr-499	305	80	tax	tax	NOUN
ftr-499	305	81	basis	basis	NOUN
ftr-499	305	82	of	of	ADP
ftr-499	305	83	the	the	DET
ftr-499	305	84	asset	asset	NOUN
ftr-499	305	85	is	be	AUX
ftr-499	305	86	increased	increase	VERB
ftr-499	305	87	by	by	ADP
ftr-499	305	88	44.44	44.44	NUM
ftr-499	305	89	(	(	PUNCT
ftr-499	305	90	p	p	NOUN
ftr-499	305	91	's	's	PART
ftr-499	305	92	section	section	NOUN
ftr-499	305	93	83	83	NUM
ftr-499	305	94	deduction	deduction	NOUN
ftr-499	305	95	,	,	PUNCT
ftr-499	305	96	which	which	PRON
ftr-499	305	97	it	it	PRON
ftr-499	305	98	was	be	AUX
ftr-499	305	99	required	require	VERB
ftr-499	305	100	to	to	PART
ftr-499	305	101	capitalize	capitalize	VERB
ftr-499	305	102	)	)	PUNCT
ftr-499	305	103	to	to	ADP
ftr-499	305	104	244.44	244.44	NUM
ftr-499	305	105	;	;	PUNCT
ftr-499	305	106	(	(	PUNCT
ftr-499	305	107	b	b	X
ftr-499	305	108	)	)	PUNCT
ftr-499	305	109	c	c	NOUN
ftr-499	305	110	has	have	VERB
ftr-499	305	111	ordinary	ordinary	ADJ
ftr-499	305	112	income	income	NOUN
ftr-499	305	113	of	of	ADP
ftr-499	305	114	44.44	44.44	NUM
ftr-499	305	115	;	;	PUNCT
ftr-499	305	116	and	and	CCONJ
ftr-499	305	117	(	(	PUNCT
ftr-499	305	118	c	c	X
ftr-499	305	119	)	)	PUNCT
ftr-499	305	120	p	p	NOUN
ftr-499	305	121	has	have	VERB
ftr-499	305	122	gain	gain	NOUN
ftr-499	305	123	of	of	ADP
ftr-499	305	124	20	20	NUM
ftr-499	305	125	(	(	PUNCT
ftr-499	305	126	amount	amount	NOUN
ftr-499	305	127	realized	realize	VERB
ftr-499	305	128	of	of	ADP
ftr-499	305	129	44.44	44.44	NUM
ftr-499	305	130	less	less	ADV
ftr-499	305	131	allocable	allocable	ADJ
ftr-499	305	132	basis	basis	NOUN
ftr-499	305	133	of	of	ADP
ftr-499	305	134	24.44	24.44	NUM
ftr-499	305	135	'	'	NUM
ftr-499	305	136	)	)	PUNCT
ftr-499	305	137	on	on	ADP
ftr-499	305	138	satisfying	satisfy	VERB
ftr-499	305	139	its	its	PRON
ftr-499	305	140	liability	liability	NOUN
ftr-499	305	141	with	with	ADP
ftr-499	305	142	appreciated	appreciated	ADJ
ftr-499	305	143	property	property	NOUN
ftr-499	305	144	,	,	PUNCT
ftr-499	305	145	which	which	PRON
ftr-499	305	146	it	it	PRON
ftr-499	305	147	allocates	allocate	VERB
ftr-499	305	148	10	10	NUM
ftr-499	305	149	each	each	DET
ftr-499	305	150	to	to	ADP
ftr-499	305	151	a	a	PRON
ftr-499	305	152	and	and	CCONJ
ftr-499	305	153	b.	b.	NOUN
ftr-499	305	154	this	this	PRON
ftr-499	305	155	increases	increase	VERB
ftr-499	305	156	their	their	PRON
ftr-499	305	157	book	book	NOUN
ftr-499	305	158	and	and	CCONJ
ftr-499	305	159	tax	tax	NOUN
ftr-499	305	160	capital	capital	NOUN
ftr-499	305	161	account	account	NOUN
ftr-499	305	162	balances	balance	NOUN
ftr-499	305	163	and	and	CCONJ
ftr-499	305	164	the	the	DET
ftr-499	305	165	bases	basis	NOUN
ftr-499	305	166	of	of	ADP
ftr-499	305	167	their	their	PRON
ftr-499	305	168	p	p	NOUN
ftr-499	305	169	interests	interest	NOUN
ftr-499	305	170	to	to	ADP
ftr-499	305	171	110	110	NUM
ftr-499	305	172	.	.	PUNCT
ftr-499	306	1	c	c	X
ftr-499	306	2	,	,	PUNCT
ftr-499	306	3	which	which	PRON
ftr-499	306	4	holds	hold	VERB
ftr-499	306	5	its	its	PRON
ftr-499	306	6	10	10	NUM
ftr-499	306	7	%	%	NOUN
ftr-499	306	8	interest	interest	NOUN
ftr-499	306	9	with	with	ADP
ftr-499	306	10	a	a	DET
ftr-499	306	11	book	book	NOUN
ftr-499	306	12	and	and	CCONJ
ftr-499	306	13	tax	tax	NOUN
ftr-499	306	14	basis	basis	NOUN
ftr-499	306	15	of	of	ADP
ftr-499	306	16	44.44	44.44	NUM
ftr-499	306	17	,	,	PUNCT
ftr-499	306	18	is	be	AUX
ftr-499	306	19	then	then	ADV
ftr-499	306	20	treated	treat	VERB
ftr-499	306	21	as	as	ADP
ftr-499	306	22	contributing	contribute	VERB
ftr-499	306	23	the	the	DET
ftr-499	306	24	10	10	NUM
ftr-499	306	25	%	%	NOUN
ftr-499	306	26	interest	interest	NOUN
ftr-499	306	27	in	in	ADP
ftr-499	306	28	the	the	DET
ftr-499	306	29	asset	asset	NOUN
ftr-499	306	30	to	to	ADP
ftr-499	306	31	p.	p.	NOUN
ftr-499	306	32	after	after	ADP
ftr-499	306	33	the	the	DET
ftr-499	306	34	contribution	contribution	NOUN
ftr-499	306	35	,	,	PUNCT
ftr-499	306	36	p	p	X
ftr-499	306	37	's	's	PART
ftr-499	306	38	total	total	ADJ
ftr-499	306	39	basis	basis	NOUN
ftr-499	306	40	in	in	ADP
ftr-499	306	41	the	the	DET
ftr-499	306	42	asset	asset	NOUN
ftr-499	306	43	is	be	AUX
ftr-499	306	44	264.44	264.44	NUM
ftr-499	306	45	(	(	PUNCT
ftr-499	306	46	initial	initial	ADJ
ftr-499	306	47	basis	basis	NOUN
ftr-499	306	48	of	of	ADP
ftr-499	306	49	200	200	NUM
ftr-499	306	50	,	,	PUNCT
ftr-499	306	51	asset	asset	NOUN
ftr-499	306	52	created	create	VERB
ftr-499	306	53	by	by	ADP
ftr-499	306	54	services	service	NOUN
ftr-499	306	55	of	of	ADP
ftr-499	306	56	44.44	44.44	NUM
ftr-499	306	57	and	and	CCONJ
ftr-499	306	58	step	step	NOUN
ftr-499	306	59	-	-	PUNCT
ftr-499	306	60	up	up	NOUN
ftr-499	306	61	of	of	ADP
ftr-499	306	62	20	20	NUM
ftr-499	306	63	corresponding	correspond	VERB
ftr-499	306	64	to	to	ADP
ftr-499	306	65	the	the	DET
ftr-499	306	66	gain	gain	NOUN
ftr-499	306	67	recognized	recognize	VERB
ftr-499	306	68	by	by	ADP
ftr-499	306	69	b	b	PROPN
ftr-499	306	70	and	and	CCONJ
ftr-499	306	71	c	c	NOUN
ftr-499	306	72	)	)	PUNCT
ftr-499	306	73	.	.	PUNCT
ftr-499	307	1	p	p	PRON
ftr-499	307	2	's	's	PART
ftr-499	307	3	balance	balance	NOUN
ftr-499	307	4	sheet	sheet	NOUN
ftr-499	307	5	,	,	PUNCT
ftr-499	307	6	after	after	SCONJ
ftr-499	307	7	the	the	DET
ftr-499	307	8	regulations	regulation	NOUN
ftr-499	307	9	section	section	VERB
ftr-499	307	10	1.704	1.704	NUM
ftr-499	307	11	-	-	SYM
ftr-499	307	12	1(b)(2)(iv)(f	1(b)(2)(iv)(f	NUM
ftr-499	307	13	)	)	PUNCT
ftr-499	307	14	revaluation	revaluation	NOUN
ftr-499	307	15	(	(	PUNCT
ftr-499	307	16	permitted	permit	VERB
ftr-499	307	17	because	because	SCONJ
ftr-499	307	18	of	of	ADP
ftr-499	307	19	c	c	PROPN
ftr-499	307	20	's	's	PART
ftr-499	307	21	deemed	deem	VERB
ftr-499	307	22	contribution	contribution	NOUN
ftr-499	307	23	to	to	ADP
ftr-499	307	24	p	p	X
ftr-499	307	25	)	)	PUNCT
ftr-499	307	26	is	be	AUX
ftr-499	307	27	:	:	PUNCT
ftr-499	307	28	asset	asset	NOUN
ftr-499	307	29	book	book	NOUN
ftr-499	307	30	tax	tax	NOUN
ftr-499	307	31	partner	partner	NOUN
ftr-499	307	32	book	book	NOUN
ftr-499	307	33	tax	tax	NOUN
ftr-499	307	34	asset	asset	NOUN
ftr-499	307	35	444.44	444.44	NUM
ftr-499	307	36	264.44	264.44	NUM
ftr-499	307	37	a	a	DET
ftr-499	307	38	200	200	NUM
ftr-499	307	39	110	110	NUM
ftr-499	307	40	b	b	NOUN
ftr-499	307	41	200	200	NUM
ftr-499	307	42	110	110	NUM
ftr-499	307	43	c	c	PROPN
ftr-499	307	44	44.44	44.44	NUM
ftr-499	307	45	44.44	44.44	NUM
ftr-499	307	46	total	total	NOUN
ftr-499	307	47	444.44	444.44	NUM
ftr-499	307	48	264.44	264.44	NUM
ftr-499	307	49	444.44	444.44	NUM
ftr-499	307	50	264.44	264.44	NUM
ftr-499	307	51	under	under	ADP
ftr-499	307	52	section	section	NOUN
ftr-499	307	53	704(c	704(c	PROPN
ftr-499	307	54	)	)	PUNCT
ftr-499	307	55	principles	principle	NOUN
ftr-499	307	56	,	,	PUNCT
ftr-499	307	57	p	p	X
ftr-499	307	58	's	's	PART
ftr-499	307	59	annual	annual	ADJ
ftr-499	307	60	depreciation	depreciation	NOUN
ftr-499	307	61	of	of	ADP
ftr-499	307	62	26.44	26.44	NUM
ftr-499	307	63	is	be	AUX
ftr-499	307	64	allocable	allocable	ADJ
ftr-499	307	65	4.44	4.44	NUM
ftr-499	307	66	to	to	ADP
ftr-499	307	67	c	c	PROPN
ftr-499	307	68	and	and	CCONJ
ftr-499	307	69	11	11	NUM
ftr-499	307	70	each	each	PRON
ftr-499	307	71	to	to	ADP
ftr-499	307	72	a	a	PRON
ftr-499	307	73	and	and	CCONJ
ftr-499	307	74	b.39	b.39	X
ftr-499	307	75	if	if	SCONJ
ftr-499	307	76	payment	payment	NOUN
ftr-499	307	77	for	for	ADP
ftr-499	307	78	c	c	PROPN
ftr-499	307	79	's	's	PART
ftr-499	307	80	services	service	NOUN
ftr-499	307	81	can	can	AUX
ftr-499	307	82	be	be	AUX
ftr-499	307	83	deducted	deduct	VERB
ftr-499	307	84	currently	currently	ADV
ftr-499	307	85	,	,	PUNCT
ftr-499	307	86	the	the	DET
ftr-499	307	87	simplest	simple	ADJ
ftr-499	307	88	approach	approach	NOUN
ftr-499	307	89	is	be	AUX
ftr-499	307	90	to	to	PART
ftr-499	307	91	view	view	VERB
ftr-499	307	92	the	the	DET
ftr-499	307	93	services	service	NOUN
ftr-499	307	94	as	as	ADP
ftr-499	307	95	momentarily	momentarily	ADV
ftr-499	307	96	increasing	increase	VERB
ftr-499	307	97	the	the	DET
ftr-499	307	98	value	value	NOUN
ftr-499	307	99	and	and	CCONJ
ftr-499	307	100	tax	tax	NOUN
ftr-499	307	101	basis	basis	NOUN
ftr-499	307	102	of	of	ADP
ftr-499	307	103	the	the	DET
ftr-499	307	104	asset	asset	NOUN
ftr-499	307	105	,	,	PUNCT
ftr-499	307	106	with	with	SCONJ
ftr-499	307	107	that	that	DET
ftr-499	307	108	increase	increase	NOUN
ftr-499	307	109	being	be	AUX
ftr-499	307	110	immediately	immediately	ADV
ftr-499	307	111	offset	offset	VERB
ftr-499	307	112	by	by	ADP
ftr-499	307	113	a	a	DET
ftr-499	307	114	deduction	deduction	NOUN
ftr-499	307	115	.	.	PUNCT
ftr-499	308	1	partnership	partnership	NOUN
ftr-499	308	2	and	and	CCONJ
ftr-499	308	3	because	because	SCONJ
ftr-499	308	4	p	p	PRON
ftr-499	308	5	's	's	PART
ftr-499	308	6	continuing	continue	VERB
ftr-499	308	7	partners	partner	NOUN
ftr-499	308	8	have	have	AUX
ftr-499	308	9	implicitly	implicitly	ADV
ftr-499	308	10	valued	value	VERB
ftr-499	308	11	c	c	PROPN
ftr-499	308	12	's	's	PART
ftr-499	308	13	services	service	NOUN
ftr-499	308	14	in	in	ADP
ftr-499	308	15	agreeing	agree	VERB
ftr-499	308	16	to	to	ADP
ftr-499	308	17	the	the	DET
ftr-499	308	18	percentage	percentage	NOUN
ftr-499	308	19	interest	interest	NOUN
ftr-499	308	20	in	in	ADP
ftr-499	308	21	p	p	X
ftr-499	308	22	to	to	PART
ftr-499	308	23	which	which	PRON
ftr-499	308	24	c	c	NOUN
ftr-499	308	25	is	be	AUX
ftr-499	308	26	entitled	entitle	VERB
ftr-499	308	27	.	.	PUNCT
ftr-499	309	1	38	38	NUM
ftr-499	309	2	.	.	PUNCT
ftr-499	310	1	if	if	SCONJ
ftr-499	310	2	the	the	DET
ftr-499	310	3	value	value	NOUN
ftr-499	310	4	of	of	ADP
ftr-499	310	5	the	the	DET
ftr-499	310	6	distributed	distribute	VERB
ftr-499	310	7	10	10	NUM
ftr-499	310	8	%	%	NOUN
ftr-499	310	9	interest	interest	NOUN
ftr-499	310	10	is	be	AUX
ftr-499	310	11	44.44	44.44	NUM
ftr-499	310	12	,	,	PUNCT
ftr-499	310	13	the	the	DET
ftr-499	310	14	interest	interest	NOUN
ftr-499	310	15	must	must	AUX
ftr-499	310	16	be	be	AUX
ftr-499	310	17	the	the	DET
ftr-499	310	18	post	post	ADJ
ftr-499	310	19	-	-	ADJ
ftr-499	310	20	services	service	NOUN
ftr-499	310	21	interest	interest	NOUN
ftr-499	310	22	,	,	PUNCT
ftr-499	310	23	so	so	SCONJ
ftr-499	310	24	that	that	SCONJ
ftr-499	310	25	its	its	PRON
ftr-499	310	26	basis	basis	NOUN
ftr-499	310	27	is	be	AUX
ftr-499	310	28	the	the	DET
ftr-499	310	29	post	post	ADJ
ftr-499	310	30	-	-	ADJ
ftr-499	310	31	services	service	NOUN
ftr-499	310	32	basis	basis	NOUN
ftr-499	310	33	of	of	ADP
ftr-499	310	34	24.44	24.44	NUM
ftr-499	310	35	.	.	PUNCT
ftr-499	311	1	39	39	NUM
ftr-499	311	2	.	.	PUNCT
ftr-499	312	1	the	the	DET
ftr-499	312	2	result	result	NOUN
ftr-499	312	3	is	be	AUX
ftr-499	312	4	the	the	DET
ftr-499	312	5	same	same	ADJ
ftr-499	312	6	if	if	SCONJ
ftr-499	312	7	the	the	DET
ftr-499	312	8	aggregate	aggregate	ADJ
ftr-499	312	9	approach	approach	NOUN
ftr-499	312	10	is	be	AUX
ftr-499	312	11	applied	apply	VERB
ftr-499	312	12	to	to	ADP
ftr-499	312	13	a	a	PRON
ftr-499	312	14	and	and	CCONJ
ftr-499	312	15	b.	b.	PROPN
ftr-499	312	16	though	though	SCONJ
ftr-499	312	17	the	the	DET
ftr-499	312	18	path	path	NOUN
ftr-499	312	19	is	be	AUX
ftr-499	312	20	somewhat	somewhat	ADV
ftr-499	312	21	more	more	ADV
ftr-499	312	22	tortuous	tortuous	ADJ
ftr-499	312	23	.	.	PUNCT
ftr-499	313	1	c	c	NOUN
ftr-499	313	2	is	be	AUX
ftr-499	313	3	treated	treat	VERB
ftr-499	313	4	as	as	ADP
ftr-499	313	5	transferring	transfer	VERB
ftr-499	313	6	a	a	DET
ftr-499	313	7	45	45	NUM
ftr-499	313	8	%	%	NOUN
ftr-499	313	9	interest	interest	NOUN
ftr-499	313	10	in	in	ADP
ftr-499	313	11	its	its	PRON
ftr-499	313	12	services	service	NOUN
ftr-499	313	13	(	(	PUNCT
ftr-499	313	14	worth	worth	ADJ
ftr-499	313	15	20	20	NUM
ftr-499	313	16	)	)	PUNCT
ftr-499	313	17	to	to	ADP
ftr-499	313	18	a	a	PRON
ftr-499	313	19	and	and	CCONJ
ftr-499	313	20	b	b	NOUN
ftr-499	313	21	in	in	ADP
ftr-499	313	22	exchange	exchange	NOUN
ftr-499	313	23	for	for	ADP
ftr-499	313	24	a	a	DET
ftr-499	313	25	10	10	NUM
ftr-499	313	26	%	%	NOUN
ftr-499	313	27	interest	interest	NOUN
ftr-499	313	28	in	in	ADP
ftr-499	313	29	their	their	PRON
ftr-499	313	30	45	45	NUM
ftr-499	313	31	%	%	NOUN
ftr-499	313	32	share	share	NOUN
ftr-499	313	33	of	of	ADP
ftr-499	313	34	the	the	DET
ftr-499	313	35	asset	asset	NOUN
ftr-499	313	36	(	(	PUNCT
ftr-499	313	37	also	also	ADV
ftr-499	313	38	worth	worth	ADJ
ftr-499	313	39	20	20	NUM
ftr-499	313	40	,	,	PUNCT
ftr-499	313	41	taking	take	VERB
ftr-499	313	42	into	into	ADP
ftr-499	313	43	account	account	NOUN
ftr-499	313	44	the	the	DET
ftr-499	313	45	asset	asset	NOUN
ftr-499	313	46	's	's	PART
ftr-499	313	47	enhancement	enhancement	NOUN
ftr-499	313	48	by	by	ADP
ftr-499	313	49	c	c	PROPN
ftr-499	313	50	's	's	PART
ftr-499	313	51	services	service	NOUN
ftr-499	313	52	)	)	PUNCT
ftr-499	313	53	.	.	PUNCT
ftr-499	314	1	a	a	PRON
ftr-499	314	2	and	and	CCONJ
ftr-499	314	3	b	b	NOUN
ftr-499	314	4	would	would	AUX
ftr-499	314	5	each	each	PRON
ftr-499	314	6	recognize	recognize	VERB
ftr-499	314	7	10	10	NUM
ftr-499	314	8	of	of	ADP
ftr-499	314	9	gain	gain	NOUN
ftr-499	314	10	.	.	PUNCT
ftr-499	315	1	a	a	PRON
ftr-499	315	2	and	and	CCONJ
ftr-499	315	3	b	b	NOUN
ftr-499	315	4	would	would	AUX
ftr-499	315	5	then	then	ADV
ftr-499	315	6	each	each	PRON
ftr-499	315	7	be	be	AUX
ftr-499	315	8	deemed	deem	VERB
ftr-499	315	9	to	to	PART
ftr-499	315	10	hold	hold	VERB
ftr-499	315	11	an	an	DET
ftr-499	315	12	interest	interest	NOUN
ftr-499	315	13	in	in	ADP
ftr-499	315	14	c	c	PROPN
ftr-499	315	15	's	's	PART
ftr-499	315	16	services	service	NOUN
ftr-499	315	17	with	with	ADP
ftr-499	315	18	a	a	DET
ftr-499	315	19	basis	basis	NOUN
ftr-499	315	20	of	of	ADP
ftr-499	315	21	20	20	NUM
ftr-499	315	22	and	and	CCONJ
ftr-499	315	23	to	to	PART
ftr-499	315	24	contribute	contribute	VERB
ftr-499	315	25	c	c	PROPN
ftr-499	315	26	's	's	PART
ftr-499	315	27	services	service	NOUN
ftr-499	315	28	to	to	ADP
ftr-499	315	29	p	p	NOUN
ftr-499	315	30	(	(	PUNCT
ftr-499	315	31	with	with	ADP
ftr-499	315	32	a	a	PRON
ftr-499	315	33	and	and	CCONJ
ftr-499	315	34	b	b	NOUN
ftr-499	315	35	thus	thus	ADV
ftr-499	315	36	increasing	increase	VERB
ftr-499	315	37	the	the	DET
ftr-499	315	38	bases	basis	NOUN
ftr-499	315	39	of	of	ADP
ftr-499	315	40	their	their	PRON
ftr-499	315	41	partnership	partnership	NOUN
ftr-499	315	42	interest	interest	NOUN
ftr-499	315	43	by	by	ADP
ftr-499	315	44	10	10	NUM
ftr-499	315	45	and	and	CCONJ
ftr-499	315	46	p	p	NOUN
ftr-499	315	47	increasing	increase	VERB
ftr-499	315	48	the	the	DET
ftr-499	315	49	basis	basis	NOUN
ftr-499	315	50	of	of	ADP
ftr-499	315	51	its	its	PRON
ftr-499	315	52	assets	asset	NOUN
ftr-499	315	53	by	by	ADP
ftr-499	315	54	a	a	DET
ftr-499	315	55	total	total	NOUN
ftr-499	315	56	of	of	ADP
ftr-499	315	57	20	20	NUM
ftr-499	315	58	)	)	PUNCT
ftr-499	315	59	.	.	PUNCT
ftr-499	316	1	c	c	NOUN
ftr-499	316	2	would	would	AUX
ftr-499	316	3	be	be	AUX
ftr-499	316	4	deemed	deem	VERB
ftr-499	316	5	to	to	PART
ftr-499	316	6	contribute	contribute	VERB
ftr-499	316	7	its	its	PRON
ftr-499	316	8	newly	newly	ADV
ftr-499	316	9	acquired	acquire	VERB
ftr-499	316	10	10	10	NUM
ftr-499	316	11	%	%	NOUN
ftr-499	316	12	interest	interest	NOUN
ftr-499	316	13	in	in	ADP
ftr-499	316	14	the	the	DET
ftr-499	316	15	asset	asset	NOUN
ftr-499	316	16	together	together	ADV
ftr-499	316	17	with	with	SCONJ
ftr-499	316	18	a	a	DET
ftr-499	316	19	10	10	NUM
ftr-499	316	20	%	%	NOUN
ftr-499	316	21	interest	interest	NOUN
ftr-499	316	22	in	in	ADP
ftr-499	316	23	its	its	PRON
ftr-499	316	24	services	service	NOUN
ftr-499	316	25	for	for	ADP
ftr-499	316	26	a	a	DET
ftr-499	316	27	10	10	NUM
ftr-499	316	28	%	%	NOUN
ftr-499	316	29	interest	interest	NOUN
ftr-499	316	30	in	in	ADP
ftr-499	316	31	p.	p.	PROPN
ftr-499	316	32	c	c	PROPN
ftr-499	316	33	's	's	PART
ftr-499	316	34	contribution	contribution	NOUN
ftr-499	316	35	of	of	ADP
ftr-499	316	36	10	10	NUM
ftr-499	316	37	%	%	NOUN
ftr-499	316	38	of	of	ADP
ftr-499	316	39	its	its	PRON
ftr-499	316	40	services	service	NOUN
ftr-499	316	41	should	should	AUX
ftr-499	316	42	be	be	AUX
ftr-499	316	43	viewed	view	VERB
ftr-499	316	44	under	under	ADP
ftr-499	316	45	the	the	DET
ftr-499	316	46	entity	entity	NOUN
ftr-499	316	47	approach	approach	NOUN
ftr-499	316	48	,	,	PUNCT
ftr-499	316	49	with	with	ADP
ftr-499	316	50	c	c	PROPN
ftr-499	316	51	being	be	AUX
ftr-499	316	52	allocated	allocate	VERB
ftr-499	316	53	4.44	4.44	NUM
ftr-499	316	54	of	of	ADP
ftr-499	316	55	income	income	NOUN
ftr-499	316	56	and	and	CCONJ
ftr-499	316	57	receiving	receive	VERB
ftr-499	316	58	a	a	DET
ftr-499	316	59	4.44	4.44	NUM
ftr-499	316	60	basis	basis	NOUN
ftr-499	316	61	in	in	ADP
ftr-499	316	62	its	its	PRON
ftr-499	316	63	services	service	NOUN
ftr-499	316	64	and	and	CCONJ
ftr-499	316	65	p	p	NOUN
ftr-499	316	66	holding	hold	VERB
ftr-499	316	67	the	the	DET
ftr-499	316	68	services	service	NOUN
ftr-499	316	69	with	with	ADP
ftr-499	316	70	the	the	DET
ftr-499	316	71	same	same	ADJ
ftr-499	316	72	4.44	4.44	NUM
ftr-499	316	73	basis	basis	NOUN
ftr-499	316	74	.	.	PUNCT
ftr-499	317	1	after	after	ADP
ftr-499	317	2	these	these	DET
ftr-499	317	3	contributions	contribution	NOUN
ftr-499	317	4	,	,	PUNCT
ftr-499	317	5	p	p	PRON
ftr-499	317	6	would	would	AUX
ftr-499	317	7	have	have	VERB
ftr-499	317	8	a	a	DET
ftr-499	317	9	total	total	ADJ
ftr-499	317	10	basis	basis	NOUN
ftr-499	317	11	of	of	ADP
ftr-499	317	12	264.44	264.44	NUM
ftr-499	317	13	in	in	ADP
ftr-499	317	14	the	the	DET
ftr-499	317	15	asset	asset	NOUN
ftr-499	317	16	19931	19931	NUM
ftr-499	317	17	florida	florida	PROPN
ftr-499	317	18	tax	tax	NOUN
ftr-499	317	19	review	review	NOUN
ftr-499	317	20	in	in	ADP
ftr-499	317	21	that	that	DET
ftr-499	317	22	case	case	NOUN
ftr-499	317	23	,	,	PUNCT
ftr-499	317	24	the	the	DET
ftr-499	317	25	analysis	analysis	NOUN
ftr-499	317	26	immediately	immediately	ADV
ftr-499	317	27	above	above	ADV
ftr-499	317	28	would	would	AUX
ftr-499	317	29	be	be	AUX
ftr-499	317	30	applicable	applicable	ADJ
ftr-499	317	31	,	,	PUNCT
ftr-499	317	32	except	except	SCONJ
ftr-499	317	33	that	that	SCONJ
ftr-499	317	34	p	p	PRON
ftr-499	317	35	would	would	AUX
ftr-499	317	36	be	be	AUX
ftr-499	317	37	entitled	entitle	VERB
ftr-499	317	38	to	to	ADP
ftr-499	317	39	a	a	DET
ftr-499	317	40	44.44	44.44	NUM
ftr-499	317	41	deduction	deduction	NOUN
ftr-499	317	42	,	,	PUNCT
ftr-499	317	43	which	which	PRON
ftr-499	317	44	it	it	PRON
ftr-499	317	45	would	would	AUX
ftr-499	317	46	allocate	allocate	VERB
ftr-499	317	47	45	45	NUM
ftr-499	317	48	%	%	NOUN
ftr-499	317	49	each	each	PRON
ftr-499	317	50	to	to	ADP
ftr-499	317	51	a	a	PRON
ftr-499	317	52	and	and	CCONJ
ftr-499	317	53	b	b	NOUN
ftr-499	317	54	and	and	CCONJ
ftr-499	317	55	10	10	NUM
ftr-499	317	56	%	%	NOUN
ftr-499	317	57	to	to	ADP
ftr-499	317	58	c.	c.	PROPN
ftr-499	317	59	this	this	PRON
ftr-499	317	60	would	would	AUX
ftr-499	317	61	result	result	VERB
ftr-499	317	62	in	in	ADP
ftr-499	317	63	the	the	DET
ftr-499	317	64	following	follow	VERB
ftr-499	317	65	p	p	NOUN
ftr-499	317	66	balance	balance	NOUN
ftr-499	317	67	sheet	sheet	NOUN
ftr-499	317	68	:	:	PUNCT
ftr-499	317	69	asset	asset	NOUN
ftr-499	317	70	book	book	NOUN
ftr-499	317	71	tax	tax	NOUN
ftr-499	317	72	partner	partner	NOUN
ftr-499	317	73	book	book	NOUN
ftr-499	317	74	tax	tax	NOUN
ftr-499	317	75	asset	asset	NOUN
ftr-499	317	76	400	400	NUM
ftr-499	317	77	220	220	NUM
ftr-499	317	78	a	a	DET
ftr-499	317	79	180	180	NUM
ftr-499	317	80	90	90	NUM
ftr-499	317	81	b	b	NUM
ftr-499	317	82	180	180	NUM
ftr-499	317	83	90	90	NUM
ftr-499	317	84	c	c	NOUN
ftr-499	317	85	40	40	NUM
ftr-499	317	86	40	40	NUM
ftr-499	317	87	total	total	NOUN
ftr-499	317	88	400	400	NUM
ftr-499	317	89	220	220	NUM
ftr-499	317	90	400	400	NUM
ftr-499	317	91	22040	22040	NUM
ftr-499	318	1	this	this	DET
ftr-499	318	2	analysis	analysis	NOUN
ftr-499	318	3	probably	probably	ADV
ftr-499	318	4	produces	produce	VERB
ftr-499	318	5	the	the	DET
ftr-499	318	6	same	same	ADJ
ftr-499	318	7	balance	balance	NOUN
ftr-499	318	8	sheet	sheet	NOUN
ftr-499	318	9	as	as	ADP
ftr-499	318	10	the	the	DET
ftr-499	318	11	more	more	ADV
ftr-499	318	12	traditional	traditional	ADJ
ftr-499	318	13	analysis	analysis	NOUN
ftr-499	318	14	in	in	ADP
ftr-499	318	15	which	which	PRON
ftr-499	318	16	the	the	DET
ftr-499	318	17	value	value	NOUN
ftr-499	318	18	of	of	ADP
ftr-499	318	19	c	c	PROPN
ftr-499	318	20	's	's	PART
ftr-499	318	21	services	service	NOUN
ftr-499	318	22	is	be	AUX
ftr-499	318	23	treated	treat	VERB
ftr-499	318	24	as	as	ADP
ftr-499	318	25	being	be	AUX
ftr-499	318	26	40	40	NUM
ftr-499	318	27	,	,	PUNCT
ftr-499	318	28	c	c	PROPN
ftr-499	318	29	recognizes	recognize	VERB
ftr-499	318	30	40	40	NUM
ftr-499	318	31	of	of	ADP
ftr-499	318	32	income	income	NOUN
ftr-499	318	33	,	,	PUNCT
ftr-499	318	34	and	and	CCONJ
ftr-499	318	35	p	p	NOUN
ftr-499	318	36	realizes	realize	VERB
ftr-499	318	37	a	a	DET
ftr-499	318	38	deduction	deduction	NOUN
ftr-499	318	39	that	that	PRON
ftr-499	318	40	it	it	PRON
ftr-499	318	41	allocates	allocate	VERB
ftr-499	318	42	solely	solely	ADV
ftr-499	318	43	to	to	ADP
ftr-499	318	44	a	a	DET
ftr-499	318	45	and	and	CCONJ
ftr-499	318	46	b.4	b.4	NOUN
ftr-499	318	47	'	'	PUNCT
ftr-499	318	48	40	40	NUM
ftr-499	318	49	.	.	PUNCT
ftr-499	319	1	the	the	DET
ftr-499	319	2	transaction	transaction	NOUN
ftr-499	319	3	is	be	AUX
ftr-499	319	4	analogous	analogous	ADJ
ftr-499	319	5	to	to	ADP
ftr-499	319	6	a	a	DET
ftr-499	319	7	transaction	transaction	NOUN
ftr-499	319	8	,	,	PUNCT
ftr-499	319	9	using	use	VERB
ftr-499	319	10	a	a	DET
ftr-499	319	11	circular	circular	ADJ
ftr-499	319	12	flow	flow	NOUN
ftr-499	319	13	of	of	ADP
ftr-499	319	14	cash	cash	NOUN
ftr-499	319	15	,	,	PUNCT
ftr-499	319	16	consisting	consist	VERB
ftr-499	319	17	of	of	ADP
ftr-499	319	18	the	the	DET
ftr-499	319	19	following	follow	VERB
ftr-499	319	20	steps	step	NOUN
ftr-499	319	21	:	:	PUNCT
ftr-499	319	22	(	(	PUNCT
ftr-499	319	23	i	i	NOUN
ftr-499	319	24	)	)	PUNCT
ftr-499	319	25	the	the	DET
ftr-499	319	26	asset	asset	NOUN
ftr-499	319	27	initially	initially	ADV
ftr-499	319	28	has	have	VERB
ftr-499	319	29	a	a	DET
ftr-499	319	30	value	value	NOUN
ftr-499	319	31	of	of	ADP
ftr-499	319	32	400	400	NUM
ftr-499	319	33	and	and	CCONJ
ftr-499	319	34	a	a	DET
ftr-499	319	35	basis	basis	NOUN
ftr-499	319	36	of	of	ADP
ftr-499	319	37	200	200	NUM
ftr-499	319	38	;	;	PUNCT
ftr-499	319	39	a	a	PRON
ftr-499	319	40	and	and	CCONJ
ftr-499	319	41	b	b	NOUN
ftr-499	319	42	have	have	VERB
ftr-499	319	43	capital	capital	NOUN
ftr-499	319	44	account	account	NOUN
ftr-499	319	45	balances	balance	NOUN
ftr-499	319	46	and	and	CCONJ
ftr-499	319	47	bases	basis	NOUN
ftr-499	319	48	in	in	ADP
ftr-499	319	49	their	their	PRON
ftr-499	319	50	p	p	NOUN
ftr-499	319	51	partnership	partnership	NOUN
ftr-499	319	52	interests	interest	NOUN
ftr-499	319	53	of	of	ADP
ftr-499	319	54	100	100	NUM
ftr-499	319	55	.	.	PUNCT
ftr-499	320	1	(	(	PUNCT
ftr-499	320	2	ii	ii	NOUN
ftr-499	320	3	)	)	PUNCT
ftr-499	320	4	c	c	NOUN
ftr-499	320	5	performs	perform	VERB
ftr-499	320	6	services	service	NOUN
ftr-499	320	7	worth	worth	ADJ
ftr-499	320	8	44.44	44.44	NUM
ftr-499	320	9	for	for	ADP
ftr-499	320	10	a	a	DET
ftr-499	320	11	promise	promise	NOUN
ftr-499	320	12	to	to	PART
ftr-499	320	13	be	be	AUX
ftr-499	320	14	paid	pay	VERB
ftr-499	320	15	44.44	44.44	NUM
ftr-499	320	16	of	of	ADP
ftr-499	320	17	cash	cash	NOUN
ftr-499	320	18	.	.	PUNCT
ftr-499	321	1	the	the	DET
ftr-499	321	2	asset	asset	NOUN
ftr-499	321	3	's	's	PART
ftr-499	321	4	value	value	NOUN
ftr-499	321	5	increases	increase	VERB
ftr-499	321	6	to	to	ADP
ftr-499	321	7	444.44	444.44	NUM
ftr-499	321	8	and	and	CCONJ
ftr-499	321	9	its	its	PRON
ftr-499	321	10	tax	tax	NOUN
ftr-499	321	11	and	and	CCONJ
ftr-499	321	12	book	book	NOUN
ftr-499	321	13	basis	basis	NOUN
ftr-499	321	14	increases	increase	NOUN
ftr-499	321	15	to	to	ADP
ftr-499	321	16	244.44	244.44	NUM
ftr-499	321	17	.	.	PUNCT
ftr-499	322	1	there	there	PRON
ftr-499	322	2	is	be	VERB
ftr-499	322	3	no	no	DET
ftr-499	322	4	change	change	NOUN
ftr-499	322	5	to	to	ADP
ftr-499	322	6	a	a	DET
ftr-499	322	7	's	's	NOUN
ftr-499	322	8	and	and	CCONJ
ftr-499	322	9	b	b	NOUN
ftr-499	322	10	's	's	PART
ftr-499	322	11	capital	capital	NOUN
ftr-499	322	12	account	account	NOUN
ftr-499	322	13	balances	balance	NOUN
ftr-499	322	14	and	and	CCONJ
ftr-499	322	15	bases	basis	NOUN
ftr-499	322	16	in	in	ADP
ftr-499	322	17	their	their	PRON
ftr-499	322	18	p	p	NOUN
ftr-499	322	19	interests	interest	NOUN
ftr-499	322	20	.	.	PUNCT
ftr-499	323	1	(	(	PUNCT
ftr-499	323	2	iii	iii	X
ftr-499	323	3	)	)	PUNCT
ftr-499	323	4	c	c	NOUN
ftr-499	323	5	purchases	purchase	VERB
ftr-499	323	6	a	a	DET
ftr-499	323	7	10	10	NUM
ftr-499	323	8	%	%	NOUN
ftr-499	323	9	interest	interest	NOUN
ftr-499	323	10	in	in	ADP
ftr-499	323	11	the	the	DET
ftr-499	323	12	asset	asset	NOUN
ftr-499	323	13	for	for	ADP
ftr-499	323	14	44.44	44.44	NUM
ftr-499	323	15	cash	cash	NOUN
ftr-499	323	16	.	.	PUNCT
ftr-499	324	1	p	p	NOUN
ftr-499	324	2	owns	own	VERB
ftr-499	324	3	90	90	NUM
ftr-499	324	4	%	%	NOUN
ftr-499	324	5	of	of	ADP
ftr-499	324	6	the	the	DET
ftr-499	324	7	asset	asset	NOUN
ftr-499	324	8	with	with	ADP
ftr-499	324	9	a	a	DET
ftr-499	324	10	value	value	NOUN
ftr-499	324	11	of	of	ADP
ftr-499	324	12	400	400	NUM
ftr-499	324	13	and	and	CCONJ
ftr-499	324	14	a	a	DET
ftr-499	324	15	basis	basis	NOUN
ftr-499	324	16	of	of	ADP
ftr-499	324	17	220	220	NUM
ftr-499	324	18	and	and	CCONJ
ftr-499	324	19	44.44	44.44	NUM
ftr-499	324	20	of	of	ADP
ftr-499	324	21	cash	cash	NOUN
ftr-499	324	22	.	.	PUNCT
ftr-499	325	1	p	p	NOUN
ftr-499	325	2	recognizes	recognize	VERB
ftr-499	325	3	20	20	NUM
ftr-499	325	4	of	of	ADP
ftr-499	325	5	tax	tax	NOUN
ftr-499	325	6	and	and	CCONJ
ftr-499	325	7	book	book	NOUN
ftr-499	325	8	gain	gain	NOUN
ftr-499	325	9	on	on	ADP
ftr-499	325	10	the	the	DET
ftr-499	325	11	sale	sale	NOUN
ftr-499	325	12	,	,	PUNCT
ftr-499	325	13	which	which	PRON
ftr-499	325	14	it	it	PRON
ftr-499	325	15	allocates	allocate	VERB
ftr-499	325	16	10	10	NUM
ftr-499	325	17	each	each	PRON
ftr-499	325	18	to	to	ADP
ftr-499	325	19	a	a	PRON
ftr-499	325	20	and	and	CCONJ
ftr-499	325	21	b.	b.	PROPN
ftr-499	326	1	a	a	PRON
ftr-499	326	2	's	's	X
ftr-499	326	3	and	and	CCONJ
ftr-499	326	4	b	b	NOUN
ftr-499	326	5	's	's	PART
ftr-499	326	6	capital	capital	NOUN
ftr-499	326	7	account	account	NOUN
ftr-499	326	8	balances	balance	NOUN
ftr-499	326	9	and	and	CCONJ
ftr-499	326	10	their	their	PRON
ftr-499	326	11	bases	basis	NOUN
ftr-499	326	12	in	in	ADP
ftr-499	326	13	their	their	PRON
ftr-499	326	14	p	p	NOUN
ftr-499	326	15	interests	interest	NOUN
ftr-499	326	16	are	be	AUX
ftr-499	326	17	increased	increase	VERB
ftr-499	326	18	to	to	ADP
ftr-499	326	19	110	110	NUM
ftr-499	326	20	.	.	PUNCT
ftr-499	327	1	(	(	PUNCT
ftr-499	327	2	iv	iv	X
ftr-499	327	3	)	)	PUNCT
ftr-499	327	4	p	p	NOUN
ftr-499	327	5	pays	pay	VERB
ftr-499	327	6	c	c	PROPN
ftr-499	327	7	for	for	ADP
ftr-499	327	8	its	its	PRON
ftr-499	327	9	services	service	NOUN
ftr-499	327	10	with	with	ADP
ftr-499	327	11	the	the	DET
ftr-499	327	12	44.44	44.44	NUM
ftr-499	327	13	of	of	ADP
ftr-499	327	14	cash	cash	NOUN
ftr-499	327	15	.	.	PUNCT
ftr-499	328	1	(	(	PUNCT
ftr-499	328	2	v	v	NOUN
ftr-499	328	3	)	)	PUNCT
ftr-499	328	4	c	c	NOUN
ftr-499	328	5	contributes	contribute	VERB
ftr-499	328	6	its	its	PRON
ftr-499	328	7	10	10	NUM
ftr-499	328	8	%	%	NOUN
ftr-499	328	9	of	of	ADP
ftr-499	328	10	the	the	DET
ftr-499	328	11	asset	asset	NOUN
ftr-499	328	12	(	(	PUNCT
ftr-499	328	13	with	with	ADP
ftr-499	328	14	a	a	DET
ftr-499	328	15	value	value	NOUN
ftr-499	328	16	and	and	CCONJ
ftr-499	328	17	basis	basis	NOUN
ftr-499	328	18	of	of	ADP
ftr-499	328	19	44.44	44.44	NUM
ftr-499	328	20	)	)	PUNCT
ftr-499	328	21	to	to	ADP
ftr-499	328	22	p	p	NOUN
ftr-499	328	23	for	for	ADP
ftr-499	328	24	a	a	DET
ftr-499	328	25	10	10	NUM
ftr-499	328	26	%	%	NOUN
ftr-499	328	27	interest	interest	NOUN
ftr-499	328	28	.	.	PUNCT
ftr-499	329	1	p	p	NOUN
ftr-499	329	2	owns	own	VERB
ftr-499	329	3	100	100	NUM
ftr-499	329	4	%	%	NOUN
ftr-499	329	5	of	of	ADP
ftr-499	329	6	the	the	DET
ftr-499	329	7	asset	asset	NOUN
ftr-499	329	8	with	with	ADP
ftr-499	329	9	a	a	DET
ftr-499	329	10	value	value	NOUN
ftr-499	329	11	of	of	ADP
ftr-499	329	12	444.44	444.44	NUM
ftr-499	329	13	and	and	CCONJ
ftr-499	329	14	a	a	DET
ftr-499	329	15	basis	basis	NOUN
ftr-499	329	16	of	of	ADP
ftr-499	329	17	264.44	264.44	NUM
ftr-499	329	18	.	.	PUNCT
ftr-499	330	1	c	c	PROPN
ftr-499	330	2	has	have	VERB
ftr-499	330	3	a	a	DET
ftr-499	330	4	capital	capital	NOUN
ftr-499	330	5	account	account	NOUN
ftr-499	330	6	balance	balance	NOUN
ftr-499	330	7	and	and	CCONJ
ftr-499	330	8	a	a	DET
ftr-499	330	9	basis	basis	NOUN
ftr-499	330	10	in	in	ADP
ftr-499	330	11	its	its	PRON
ftr-499	330	12	p	p	NOUN
ftr-499	330	13	interest	interest	NOUN
ftr-499	330	14	of	of	ADP
ftr-499	330	15	44.44	44.44	NUM
ftr-499	330	16	.	.	PUNCT
ftr-499	331	1	p	p	NOUN
ftr-499	331	2	revalues	revalue	NOUN
ftr-499	331	3	its	its	PRON
ftr-499	331	4	pre	pre	ADJ
ftr-499	331	5	-	-	NOUN
ftr-499	331	6	contribution	contribution	NOUN
ftr-499	331	7	property	property	NOUN
ftr-499	331	8	,	,	PUNCT
ftr-499	331	9	its	its	PRON
ftr-499	331	10	90	90	NUM
ftr-499	331	11	%	%	NOUN
ftr-499	331	12	interest	interest	NOUN
ftr-499	331	13	in	in	ADP
ftr-499	331	14	the	the	DET
ftr-499	331	15	asset	asset	NOUN
ftr-499	331	16	.	.	PUNCT
ftr-499	332	1	that	that	PRON
ftr-499	332	2	90	90	NUM
ftr-499	332	3	%	%	NOUN
ftr-499	332	4	interest	interest	NOUN
ftr-499	332	5	has	have	VERB
ftr-499	332	6	a	a	DET
ftr-499	332	7	value	value	NOUN
ftr-499	332	8	of	of	ADP
ftr-499	332	9	400	400	NUM
ftr-499	332	10	(	(	PUNCT
ftr-499	332	11	90	90	NUM
ftr-499	332	12	%	%	NOUN
ftr-499	332	13	of	of	ADP
ftr-499	332	14	444.44	444.44	NUM
ftr-499	332	15	)	)	PUNCT
ftr-499	332	16	and	and	CCONJ
ftr-499	332	17	a	a	DET
ftr-499	332	18	book	book	NOUN
ftr-499	332	19	basis	basis	NOUN
ftr-499	332	20	of	of	ADP
ftr-499	332	21	220	220	NUM
ftr-499	332	22	(	(	PUNCT
ftr-499	332	23	90	90	NUM
ftr-499	332	24	%	%	NOUN
ftr-499	332	25	of	of	ADP
ftr-499	332	26	244.44	244.44	NUM
ftr-499	332	27	)	)	PUNCT
ftr-499	332	28	so	so	SCONJ
ftr-499	332	29	that	that	SCONJ
ftr-499	332	30	p	p	PROPN
ftr-499	332	31	has	have	VERB
ftr-499	332	32	180	180	NUM
ftr-499	332	33	of	of	ADP
ftr-499	332	34	unrealized	unrealized	ADJ
ftr-499	332	35	gain	gain	NOUN
ftr-499	332	36	on	on	ADP
ftr-499	332	37	a	a	DET
ftr-499	332	38	deemed	deem	VERB
ftr-499	332	39	sale	sale	NOUN
ftr-499	332	40	,	,	PUNCT
ftr-499	332	41	which	which	PRON
ftr-499	332	42	,	,	PUNCT
ftr-499	332	43	if	if	SCONJ
ftr-499	332	44	realized	realize	VERB
ftr-499	332	45	,	,	PUNCT
ftr-499	332	46	would	would	AUX
ftr-499	332	47	be	be	AUX
ftr-499	332	48	allocated	allocate	VERB
ftr-499	332	49	90	90	NUM
ftr-499	332	50	each	each	PRON
ftr-499	332	51	to	to	ADP
ftr-499	332	52	a	a	PRON
ftr-499	332	53	and	and	CCONJ
ftr-499	332	54	b.	b.	PROPN
ftr-499	332	55	under	under	ADP
ftr-499	332	56	regs	reg	NOUN
ftr-499	332	57	.	.	PUNCT
ftr-499	333	1	§	§	PROPN
ftr-499	333	2	1.704l(b)(2)(iv)(t(2	1.704l(b)(2)(iv)(t(2	PROPN
ftr-499	333	3	)	)	PUNCT
ftr-499	334	1	,	,	PUNCT
ftr-499	334	2	a	a	PRON
ftr-499	334	3	's	's	NOUN
ftr-499	334	4	and	and	CCONJ
ftr-499	334	5	b	b	NOUN
ftr-499	334	6	's	's	PART
ftr-499	334	7	book	book	NOUN
ftr-499	334	8	capital	capital	NOUN
ftr-499	334	9	account	account	NOUN
ftr-499	334	10	balances	balance	NOUN
ftr-499	334	11	are	be	AUX
ftr-499	334	12	increased	increase	VERB
ftr-499	334	13	to	to	ADP
ftr-499	334	14	200	200	NUM
ftr-499	334	15	.	.	PUNCT
ftr-499	335	1	their	their	PRON
ftr-499	335	2	tax	tax	NOUN
ftr-499	335	3	capital	capital	NOUN
ftr-499	335	4	account	account	NOUN
ftr-499	335	5	balances	balance	NOUN
ftr-499	335	6	remain	remain	VERB
ftr-499	335	7	110	110	NUM
ftr-499	335	8	.	.	PUNCT
ftr-499	336	1	(	(	PUNCT
ftr-499	336	2	vi	vi	NOUN
ftr-499	336	3	)	)	PUNCT
ftr-499	336	4	p	p	NOUN
ftr-499	336	5	is	be	AUX
ftr-499	336	6	allowed	allow	VERB
ftr-499	336	7	a	a	DET
ftr-499	336	8	deduction	deduction	NOUN
ftr-499	336	9	of	of	ADP
ftr-499	336	10	44.44	44.44	NUM
ftr-499	336	11	,	,	PUNCT
ftr-499	336	12	which	which	PRON
ftr-499	336	13	it	it	PRON
ftr-499	336	14	allocates	allocate	VERB
ftr-499	336	15	4.44	4.44	NUM
ftr-499	336	16	to	to	ADP
ftr-499	336	17	c	c	PROPN
ftr-499	336	18	and	and	CCONJ
ftr-499	336	19	20	20	NUM
ftr-499	336	20	each	each	DET
ftr-499	336	21	to	to	ADP
ftr-499	336	22	a	a	PRON
ftr-499	336	23	and	and	CCONJ
ftr-499	336	24	b.	b.	PROPN
ftr-499	336	25	c	c	PROPN
ftr-499	336	26	's	's	PART
ftr-499	336	27	capital	capital	NOUN
ftr-499	336	28	account	account	NOUN
ftr-499	336	29	balance	balance	NOUN
ftr-499	336	30	and	and	CCONJ
ftr-499	336	31	its	its	PRON
ftr-499	336	32	basis	basis	NOUN
ftr-499	336	33	in	in	ADP
ftr-499	336	34	its	its	PRON
ftr-499	336	35	p	p	NOUN
ftr-499	336	36	interest	interest	NOUN
ftr-499	336	37	are	be	AUX
ftr-499	336	38	reduced	reduce	VERB
ftr-499	336	39	to	to	ADP
ftr-499	336	40	40	40	NUM
ftr-499	336	41	.	.	PUNCT
ftr-499	337	1	a	a	PRON
ftr-499	337	2	's	's	NOUN
ftr-499	337	3	and	and	CCONJ
ftr-499	337	4	b	b	NOUN
ftr-499	337	5	's	's	PART
ftr-499	337	6	book	book	NOUN
ftr-499	337	7	capital	capital	NOUN
ftr-499	337	8	account	account	NOUN
ftr-499	337	9	balances	balance	NOUN
ftr-499	337	10	are	be	AUX
ftr-499	337	11	reduced	reduce	VERB
ftr-499	337	12	to	to	ADP
ftr-499	337	13	180	180	NUM
ftr-499	337	14	and	and	CCONJ
ftr-499	337	15	the	the	DET
ftr-499	337	16	bases	basis	NOUN
ftr-499	337	17	of	of	ADP
ftr-499	337	18	their	their	PRON
ftr-499	337	19	p	p	NOUN
ftr-499	337	20	interests	interest	NOUN
ftr-499	337	21	and	and	CCONJ
ftr-499	337	22	their	their	PRON
ftr-499	337	23	tax	tax	NOUN
ftr-499	337	24	capital	capital	NOUN
ftr-499	337	25	account	account	NOUN
ftr-499	337	26	balances	balance	NOUN
ftr-499	337	27	are	be	AUX
ftr-499	337	28	reduced	reduce	VERB
ftr-499	337	29	to	to	ADP
ftr-499	337	30	90	90	NUM
ftr-499	337	31	.	.	PUNCT
ftr-499	338	1	41	41	NUM
ftr-499	338	2	.	.	PUNCT
ftr-499	339	1	while	while	SCONJ
ftr-499	339	2	the	the	DET
ftr-499	339	3	p	p	NOUN
ftr-499	339	4	balance	balance	NOUN
ftr-499	339	5	sheets	sheet	NOUN
ftr-499	339	6	may	may	AUX
ftr-499	339	7	be	be	AUX
ftr-499	339	8	identical	identical	ADJ
ftr-499	339	9	,	,	PUNCT
ftr-499	339	10	the	the	DET
ftr-499	339	11	tax	tax	NOUN
ftr-499	339	12	effect	effect	NOUN
ftr-499	339	13	to	to	ADP
ftr-499	339	14	c	c	PROPN
ftr-499	339	15	may	may	AUX
ftr-499	339	16	not	not	PART
ftr-499	339	17	be	be	AUX
ftr-499	339	18	.	.	PUNCT
ftr-499	340	1	under	under	ADP
ftr-499	340	2	the	the	DET
ftr-499	340	3	analysis	analysis	NOUN
ftr-499	340	4	in	in	ADP
ftr-499	340	5	the	the	DET
ftr-499	340	6	text	text	NOUN
ftr-499	340	7	,	,	PUNCT
ftr-499	340	8	c	c	PROPN
ftr-499	340	9	has	have	VERB
ftr-499	340	10	44.44	44.44	NUM
ftr-499	340	11	of	of	ADP
ftr-499	340	12	compensation	compensation	NOUN
ftr-499	340	13	income	income	NOUN
ftr-499	340	14	and	and	CCONJ
ftr-499	340	15	a	a	DET
ftr-499	340	16	deduction	deduction	NOUN
ftr-499	340	17	of	of	ADP
ftr-499	340	18	4.44	4.44	NUM
ftr-499	340	19	;	;	PUNCT
ftr-499	340	20	under	under	ADP
ftr-499	340	21	the	the	DET
ftr-499	340	22	traditional	traditional	ADJ
ftr-499	340	23	analysis	analysis	NOUN
ftr-499	340	24	,	,	PUNCT
ftr-499	340	25	c	c	PROPN
ftr-499	340	26	has	have	VERB
ftr-499	340	27	40	40	NUM
ftr-499	340	28	of	of	ADP
ftr-499	340	29	compensation	compensation	NOUN
ftr-499	340	30	income	income	NOUN
ftr-499	340	31	.	.	PUNCT
ftr-499	341	1	the	the	DET
ftr-499	341	2	results	result	NOUN
ftr-499	341	3	would	would	AUX
ftr-499	341	4	differ	differ	VERB
ftr-499	341	5	if	if	SCONJ
ftr-499	341	6	,	,	PUNCT
ftr-499	341	7	for	for	ADP
ftr-499	341	8	example	example	NOUN
ftr-499	341	9	,	,	PUNCT
ftr-499	341	10	c	c	PROPN
ftr-499	341	11	's	's	PART
ftr-499	341	12	deduction	deduction	NOUN
ftr-499	341	13	were	be	AUX
ftr-499	341	14	treated	treat	VERB
ftr-499	341	15	as	as	ADP
ftr-499	341	16	a	a	DET
ftr-499	341	17	passive	passive	ADJ
ftr-499	341	18	loss	loss	NOUN
ftr-499	341	19	.	.	PUNCT
ftr-499	342	1	[	[	X
ftr-499	342	2	vol	vol	NOUN
ftr-499	342	3	1:9	1:9	NUM
ftr-499	342	4	partnership	partnership	NOUN
ftr-499	342	5	securities	security	NOUN
ftr-499	342	6	2	2	NUM
ftr-499	342	7	.	.	PUNCT
ftr-499	342	8	entity	entity	NOUN
ftr-499	342	9	analysis.-section	analysis.-section	PROPN
ftr-499	342	10	83	83	NUM
ftr-499	342	11	would	would	AUX
ftr-499	342	12	also	also	ADV
ftr-499	342	13	apply	apply	VERB
ftr-499	342	14	under	under	ADP
ftr-499	342	15	an	an	DET
ftr-499	342	16	entity	entity	NOUN
ftr-499	342	17	analysis	analysis	NOUN
ftr-499	342	18	,	,	PUNCT
ftr-499	342	19	but	but	CCONJ
ftr-499	342	20	c	c	NOUN
ftr-499	342	21	's	's	PART
ftr-499	342	22	receipt	receipt	NOUN
ftr-499	342	23	of	of	ADP
ftr-499	342	24	a	a	DET
ftr-499	342	25	10	10	NUM
ftr-499	342	26	%	%	NOUN
ftr-499	342	27	capital	capital	NOUN
ftr-499	342	28	interest	interest	NOUN
ftr-499	342	29	would	would	AUX
ftr-499	342	30	be	be	AUX
ftr-499	342	31	accounted	account	VERB
ftr-499	342	32	for	for	ADP
ftr-499	342	33	solely	solely	ADV
ftr-499	342	34	by	by	ADP
ftr-499	342	35	c	c	PROPN
ftr-499	342	36	's	's	PART
ftr-499	342	37	recognition	recognition	NOUN
ftr-499	342	38	of	of	ADP
ftr-499	342	39	income	income	NOUN
ftr-499	342	40	and	and	CCONJ
ftr-499	342	41	p	p	X
ftr-499	342	42	's	's	PART
ftr-499	342	43	corresponding	correspond	VERB
ftr-499	342	44	recognition	recognition	NOUN
ftr-499	342	45	of	of	ADP
ftr-499	342	46	a	a	DET
ftr-499	342	47	deduction	deduction	NOUN
ftr-499	342	48	,	,	PUNCT
ftr-499	342	49	and	and	CCONJ
ftr-499	342	50	a	a	PRON
ftr-499	342	51	and	and	CCONJ
ftr-499	342	52	b	b	NOUN
ftr-499	342	53	would	would	AUX
ftr-499	342	54	not	not	PART
ftr-499	342	55	be	be	AUX
ftr-499	342	56	required	require	VERB
ftr-499	342	57	to	to	PART
ftr-499	342	58	recognize	recognize	VERB
ftr-499	342	59	income	income	NOUN
ftr-499	342	60	.	.	PUNCT
ftr-499	343	1	for	for	SCONJ
ftr-499	343	2	the	the	DET
ftr-499	343	3	entity	entity	NOUN
ftr-499	343	4	analysis	analysis	NOUN
ftr-499	343	5	to	to	PART
ftr-499	343	6	be	be	AUX
ftr-499	343	7	tenable	tenable	ADJ
ftr-499	343	8	,	,	PUNCT
ftr-499	343	9	c	c	PROPN
ftr-499	343	10	's	's	PART
ftr-499	343	11	services	service	NOUN
ftr-499	343	12	must	must	AUX
ftr-499	343	13	be	be	AUX
ftr-499	343	14	viewed	view	VERB
ftr-499	343	15	,	,	PUNCT
ftr-499	343	16	if	if	SCONJ
ftr-499	343	17	they	they	PRON
ftr-499	343	18	are	be	AUX
ftr-499	343	19	not	not	PART
ftr-499	343	20	currently	currently	ADV
ftr-499	343	21	deductible	deductible	ADJ
ftr-499	343	22	,	,	PUNCT
ftr-499	343	23	as	as	ADP
ftr-499	343	24	increasing	increase	VERB
ftr-499	343	25	the	the	DET
ftr-499	343	26	value	value	NOUN
ftr-499	343	27	of	of	ADP
ftr-499	343	28	the	the	DET
ftr-499	343	29	asset	asset	NOUN
ftr-499	343	30	to	to	ADP
ftr-499	343	31	444.44	444.44	NUM
ftr-499	343	32	and	and	CCONJ
ftr-499	343	33	the	the	DET
ftr-499	343	34	asset	asset	NOUN
ftr-499	343	35	's	's	PART
ftr-499	343	36	tax	tax	NOUN
ftr-499	343	37	basis	basis	NOUN
ftr-499	343	38	to	to	ADP
ftr-499	343	39	244.44	244.44	NUM
ftr-499	343	40	.	.	PUNCT
ftr-499	344	1	p	p	X
ftr-499	344	2	,	,	PUNCT
ftr-499	344	3	having	having	AUX
ftr-499	344	4	paid	pay	VERB
ftr-499	344	5	c	c	NOUN
ftr-499	344	6	for	for	ADP
ftr-499	344	7	services	service	NOUN
ftr-499	344	8	(	(	PUNCT
ftr-499	344	9	which	which	PRON
ftr-499	344	10	c	c	NOUN
ftr-499	344	11	has	have	AUX
ftr-499	344	12	taken	take	VERB
ftr-499	344	13	into	into	ADP
ftr-499	344	14	income	income	NOUN
ftr-499	344	15	)	)	PUNCT
ftr-499	344	16	,	,	PUNCT
ftr-499	344	17	should	should	AUX
ftr-499	344	18	be	be	AUX
ftr-499	344	19	entitled	entitle	VERB
ftr-499	344	20	to	to	ADP
ftr-499	344	21	a	a	DET
ftr-499	344	22	cost	cost	NOUN
ftr-499	344	23	basis	basis	NOUN
ftr-499	344	24	in	in	ADP
ftr-499	344	25	the	the	DET
ftr-499	344	26	services	service	NOUN
ftr-499	344	27	.	.	PUNCT
ftr-499	345	1	if	if	SCONJ
ftr-499	345	2	c	c	PROPN
ftr-499	345	3	had	have	AUX
ftr-499	345	4	contributed	contribute	VERB
ftr-499	345	5	cash	cash	NOUN
ftr-499	345	6	and	and	CCONJ
ftr-499	345	7	p	p	NOUN
ftr-499	345	8	bought	buy	VERB
ftr-499	345	9	capitalizable	capitalizable	ADJ
ftr-499	345	10	services	service	NOUN
ftr-499	345	11	from	from	ADP
ftr-499	345	12	a	a	DET
ftr-499	345	13	third	third	ADJ
ftr-499	345	14	party	party	NOUN
ftr-499	345	15	,	,	PUNCT
ftr-499	345	16	p	p	PRON
ftr-499	345	17	would	would	AUX
ftr-499	345	18	be	be	AUX
ftr-499	345	19	entitled	entitle	VERB
ftr-499	345	20	to	to	ADP
ftr-499	345	21	the	the	DET
ftr-499	345	22	additional	additional	ADJ
ftr-499	345	23	basis	basis	NOUN
ftr-499	345	24	.	.	PUNCT
ftr-499	346	1	similarly	similarly	ADV
ftr-499	346	2	,	,	PUNCT
ftr-499	346	3	if	if	SCONJ
ftr-499	346	4	c	c	PROPN
ftr-499	346	5	had	have	AUX
ftr-499	346	6	received	receive	VERB
ftr-499	346	7	the	the	DET
ftr-499	346	8	property	property	NOUN
ftr-499	346	9	created	create	VERB
ftr-499	346	10	by	by	ADP
ftr-499	346	11	its	its	PRON
ftr-499	346	12	services	service	NOUN
ftr-499	346	13	in	in	ADP
ftr-499	346	14	exchange	exchange	NOUN
ftr-499	346	15	for	for	ADP
ftr-499	346	16	services	service	NOUN
ftr-499	346	17	performed	perform	VERB
ftr-499	346	18	for	for	ADP
ftr-499	346	19	a	a	DET
ftr-499	346	20	third	third	ADJ
ftr-499	346	21	party	party	NOUN
ftr-499	346	22	and	and	CCONJ
ftr-499	346	23	contributed	contribute	VERB
ftr-499	346	24	the	the	DET
ftr-499	346	25	property	property	NOUN
ftr-499	346	26	to	to	ADP
ftr-499	346	27	p	p	PRON
ftr-499	346	28	,	,	PUNCT
ftr-499	346	29	c	c	PROPN
ftr-499	346	30	and	and	CCONJ
ftr-499	346	31	p	p	PROPN
ftr-499	346	32	would	would	AUX
ftr-499	346	33	have	have	VERB
ftr-499	346	34	tax	tax	NOUN
ftr-499	346	35	basis	basis	NOUN
ftr-499	346	36	in	in	ADP
ftr-499	346	37	the	the	DET
ftr-499	346	38	property	property	NOUN
ftr-499	346	39	.	.	PUNCT
ftr-499	347	1	by	by	ADP
ftr-499	347	2	contrast	contrast	NOUN
ftr-499	347	3	,	,	PUNCT
ftr-499	347	4	if	if	SCONJ
ftr-499	347	5	c	c	PROPN
ftr-499	347	6	had	have	AUX
ftr-499	347	7	performed	perform	VERB
ftr-499	347	8	services	service	NOUN
ftr-499	347	9	on	on	ADP
ftr-499	347	10	its	its	PRON
ftr-499	347	11	own	own	ADJ
ftr-499	347	12	behalf	behalf	NOUN
ftr-499	347	13	,	,	PUNCT
ftr-499	347	14	created	create	VERB
ftr-499	347	15	property	property	NOUN
ftr-499	347	16	and	and	CCONJ
ftr-499	347	17	contributed	contribute	VERB
ftr-499	347	18	the	the	DET
ftr-499	347	19	property	property	NOUN
ftr-499	347	20	,	,	PUNCT
ftr-499	347	21	c	c	NOUN
ftr-499	347	22	,	,	PUNCT
ftr-499	347	23	and	and	CCONJ
ftr-499	347	24	consequently	consequently	ADV
ftr-499	347	25	,	,	PUNCT
ftr-499	347	26	p	p	X
ftr-499	347	27	,	,	PUNCT
ftr-499	347	28	would	would	AUX
ftr-499	347	29	have	have	VERB
ftr-499	347	30	a	a	DET
ftr-499	347	31	zero	zero	NUM
ftr-499	347	32	basis	basis	NOUN
ftr-499	347	33	in	in	ADP
ftr-499	347	34	the	the	DET
ftr-499	347	35	property	property	NOUN
ftr-499	347	36	,	,	PUNCT
ftr-499	347	37	but	but	CCONJ
ftr-499	347	38	c	c	NOUN
ftr-499	347	39	would	would	AUX
ftr-499	347	40	not	not	PART
ftr-499	347	41	have	have	VERB
ftr-499	347	42	any	any	DET
ftr-499	347	43	income4	income4	NOUN
ftr-499	347	44	2	2	NUM
ftr-499	347	45	c	c	PROPN
ftr-499	347	46	's	's	PART
ftr-499	347	47	performance	performance	NOUN
ftr-499	347	48	of	of	ADP
ftr-499	347	49	services	service	NOUN
ftr-499	347	50	in	in	ADP
ftr-499	347	51	exchange	exchange	NOUN
ftr-499	347	52	for	for	ADP
ftr-499	347	53	a	a	DET
ftr-499	347	54	capital	capital	NOUN
ftr-499	347	55	interest	interest	NOUN
ftr-499	347	56	should	should	AUX
ftr-499	347	57	be	be	AUX
ftr-499	347	58	treated	treat	VERB
ftr-499	347	59	as	as	ADP
ftr-499	347	60	a	a	DET
ftr-499	347	61	contribution	contribution	NOUN
ftr-499	347	62	of	of	ADP
ftr-499	347	63	the	the	DET
ftr-499	347	64	services	service	NOUN
ftr-499	347	65	,	,	PUNCT
ftr-499	347	66	permitting	permit	VERB
ftr-499	347	67	a	a	DET
ftr-499	347	68	revaluation	revaluation	NOUN
ftr-499	347	69	under	under	ADP
ftr-499	347	70	regulations	regulation	NOUN
ftr-499	347	71	section	section	NOUN
ftr-499	347	72	1.704	1.704	NUM
ftr-499	347	73	-	-	SYM
ftr-499	347	74	1(b)(2)(iv	1(b)(2)(iv	NUM
ftr-499	347	75	)	)	PUNCT
ftr-499	347	76	(	(	PUNCT
ftr-499	347	77	)	)	PUNCT
ftr-499	347	78	and	and	CCONJ
ftr-499	347	79	triggering	trigger	VERB
ftr-499	347	80	the	the	DET
ftr-499	347	81	applicability	applicability	NOUN
ftr-499	347	82	of	of	ADP
ftr-499	347	83	section	section	NOUN
ftr-499	347	84	704(c	704(c	PROPN
ftr-499	347	85	)	)	PUNCT
ftr-499	347	86	.	.	PUNCT
ftr-499	348	1	if	if	SCONJ
ftr-499	348	2	p	p	NOUN
ftr-499	348	3	's	be	AUX
ftr-499	348	4	payment	payment	NOUN
ftr-499	348	5	for	for	ADP
ftr-499	348	6	c	c	PROPN
ftr-499	348	7	's	's	PART
ftr-499	348	8	services	service	NOUN
ftr-499	348	9	is	be	AUX
ftr-499	348	10	capitalized	capitalize	VERB
ftr-499	348	11	,	,	PUNCT
ftr-499	348	12	p	p	PRON
ftr-499	348	13	's	's	PART
ftr-499	348	14	balance	balance	NOUN
ftr-499	348	15	sheet	sheet	NOUN
ftr-499	348	16	would	would	AUX
ftr-499	348	17	be	be	AUX
ftr-499	348	18	:	:	PUNCT
ftr-499	348	19	asset	asset	NOUN
ftr-499	348	20	book	book	NOUN
ftr-499	348	21	tax	tax	NOUN
ftr-499	348	22	partner	partner	NOUN
ftr-499	348	23	book	book	NOUN
ftr-499	348	24	tax	tax	NOUN
ftr-499	348	25	asset	asset	NOUN
ftr-499	348	26	444.44	444.44	NUM
ftr-499	348	27	244.44	244.44	NUM
ftr-499	348	28	a	a	DET
ftr-499	348	29	200	200	NUM
ftr-499	348	30	100	100	NUM
ftr-499	348	31	b	b	NUM
ftr-499	348	32	200	200	NUM
ftr-499	348	33	100	100	NUM
ftr-499	348	34	c	c	NOUN
ftr-499	348	35	44.44	44.44	NUM
ftr-499	348	36	44.44	44.44	NUM
ftr-499	348	37	total	total	NOUN
ftr-499	348	38	444.44	444.44	NUM
ftr-499	348	39	244.44	244.44	NUM
ftr-499	348	40	444.44	444.44	NUM
ftr-499	348	41	244.44	244.44	NUM
ftr-499	348	42	under	under	ADP
ftr-499	348	43	section	section	NOUN
ftr-499	348	44	704(c	704(c	PROPN
ftr-499	348	45	)	)	PUNCT
ftr-499	348	46	principles	principle	NOUN
ftr-499	348	47	,	,	PUNCT
ftr-499	348	48	p	p	X
ftr-499	348	49	's	's	PART
ftr-499	348	50	annual	annual	ADJ
ftr-499	348	51	depreciation	depreciation	NOUN
ftr-499	348	52	of	of	ADP
ftr-499	348	53	24.44	24.44	NUM
ftr-499	348	54	is	be	AUX
ftr-499	348	55	allocable	allocable	ADJ
ftr-499	348	56	4.44	4.44	NUM
ftr-499	348	57	to	to	ADP
ftr-499	348	58	c	c	PROPN
ftr-499	348	59	and	and	CCONJ
ftr-499	348	60	10	10	NUM
ftr-499	348	61	each	each	PRON
ftr-499	348	62	to	to	ADP
ftr-499	348	63	a	a	PRON
ftr-499	348	64	and	and	CCONJ
ftr-499	348	65	b.	b.	NOUN
ftr-499	348	66	if	if	SCONJ
ftr-499	348	67	p	p	NOUN
ftr-499	348	68	is	be	AUX
ftr-499	348	69	entitled	entitle	VERB
ftr-499	348	70	to	to	PART
ftr-499	348	71	deduct	deduct	VERB
ftr-499	348	72	its	its	PRON
ftr-499	348	73	payment	payment	NOUN
ftr-499	348	74	to	to	ADP
ftr-499	348	75	c	c	NOUN
ftr-499	348	76	for	for	ADP
ftr-499	348	77	services	service	NOUN
ftr-499	348	78	,	,	PUNCT
ftr-499	348	79	the	the	DET
ftr-499	348	80	deduction	deduction	NOUN
ftr-499	348	81	should	should	AUX
ftr-499	348	82	be	be	AUX
ftr-499	348	83	allocated	allocate	VERB
ftr-499	348	84	10	10	NUM
ftr-499	348	85	%	%	NOUN
ftr-499	348	86	to	to	ADP
ftr-499	348	87	c	c	NOUN
ftr-499	348	88	and	and	CCONJ
ftr-499	348	89	45	45	NUM
ftr-499	348	90	%	%	NOUN
ftr-499	348	91	to	to	ADP
ftr-499	348	92	each	each	PRON
ftr-499	348	93	of	of	ADP
ftr-499	348	94	a	a	PRON
ftr-499	348	95	and	and	CCONJ
ftr-499	348	96	b.	b.	PROPN
ftr-499	349	1	p	p	NOUN
ftr-499	349	2	's	's	PART
ftr-499	349	3	balance	balance	NOUN
ftr-499	349	4	sheet	sheet	NOUN
ftr-499	349	5	would	would	AUX
ftr-499	349	6	be	be	AUX
ftr-499	349	7	:	:	PUNCT
ftr-499	349	8	42	42	NUM
ftr-499	349	9	.	.	PUNCT
ftr-499	350	1	thus	thus	ADV
ftr-499	350	2	,	,	PUNCT
ftr-499	350	3	if	if	SCONJ
ftr-499	350	4	c	c	PROPN
ftr-499	350	5	had	have	VERB
ftr-499	350	6	a	a	DET
ftr-499	350	7	contract	contract	NOUN
ftr-499	350	8	right	right	NOUN
ftr-499	350	9	that	that	PRON
ftr-499	350	10	had	have	AUX
ftr-499	350	11	risen	rise	VERB
ftr-499	350	12	to	to	ADP
ftr-499	350	13	the	the	DET
ftr-499	350	14	level	level	NOUN
ftr-499	350	15	of	of	ADP
ftr-499	350	16	property	property	NOUN
ftr-499	350	17	,	,	PUNCT
ftr-499	350	18	irc	irc	PROPN
ftr-499	350	19	§	§	PROPN
ftr-499	350	20	721	721	NUM
ftr-499	350	21	would	would	AUX
ftr-499	350	22	apply	apply	VERB
ftr-499	350	23	to	to	PART
ftr-499	350	24	protect	protect	VERB
ftr-499	350	25	c	c	PROPN
ftr-499	350	26	from	from	ADP
ftr-499	350	27	income	income	NOUN
ftr-499	350	28	or	or	CCONJ
ftr-499	350	29	gain	gain	NOUN
ftr-499	350	30	.	.	PUNCT
ftr-499	351	1	see	see	VERB
ftr-499	351	2	stafford	stafford	PROPN
ftr-499	351	3	v.	v.	PROPN
ftr-499	351	4	united	united	PROPN
ftr-499	351	5	states	states	PROPN
ftr-499	351	6	.	.	PUNCT
ftr-499	352	1	435	435	NUM
ftr-499	352	2	f.	f.	PROPN
ftr-499	352	3	supp	supp	PROPN
ftr-499	352	4	.	.	PUNCT
ftr-499	353	1	1036	1036	NUM
ftr-499	353	2	(	(	PUNCT
ftr-499	353	3	m.d	m.d	PROPN
ftr-499	353	4	.	.	PROPN
ftr-499	353	5	ga	ga	PROPN
ftr-499	353	6	.	.	PROPN
ftr-499	353	7	1977	1977	NUM
ftr-499	353	8	)	)	PUNCT
ftr-499	353	9	,	,	PUNCT
ftr-499	353	10	rev'd	rev'd	VERB
ftr-499	353	11	and	and	CCONJ
ftr-499	353	12	remanded	remand	VERB
ftr-499	353	13	,	,	PUNCT
ftr-499	353	14	611	611	NUM
ftr-499	353	15	f.2d	f.2d	SYM
ftr-499	353	16	990	990	NUM
ftr-499	353	17	(	(	PUNCT
ftr-499	353	18	5th	5th	ADJ
ftr-499	353	19	cir	cir	NOUN
ftr-499	353	20	.	.	PUNCT
ftr-499	353	21	1980	1980	NUM
ftr-499	353	22	)	)	PUNCT
ftr-499	353	23	,	,	PUNCT
ftr-499	353	24	modified	modify	VERB
ftr-499	353	25	.	.	PUNCT
ftr-499	354	1	552	552	NUM
ftr-499	354	2	f.	f.	PROPN
ftr-499	354	3	supp	supp	PROPN
ftr-499	354	4	.	.	PUNCT
ftr-499	355	1	311	311	NUM
ftr-499	355	2	(	(	PUNCT
ftr-499	355	3	m.d	m.d	PROPN
ftr-499	355	4	.	.	PROPN
ftr-499	355	5	ga	ga	PROPN
ftr-499	355	6	.	.	PROPN
ftr-499	355	7	1982	1982	NUM
ftr-499	355	8	)	)	PUNCT
ftr-499	355	9	,	,	PUNCT
ftr-499	355	10	rev'd	rev'd	VERB
ftr-499	355	11	and	and	CCONJ
ftr-499	355	12	remanded	remand	VERB
ftr-499	355	13	,	,	PUNCT
ftr-499	355	14	727	727	NUM
ftr-499	355	15	f.2d	f.2d	NOUN
ftr-499	355	16	1043	1043	NUM
ftr-499	355	17	(	(	PUNCT
ftr-499	355	18	11	11	NUM
ftr-499	355	19	th	th	X
ftr-499	355	20	cir	cir	NOUN
ftr-499	355	21	.	.	PUNCT
ftr-499	355	22	1984	1984	NUM
ftr-499	355	23	)	)	PUNCT
ftr-499	355	24	.	.	PUNCT
ftr-499	356	1	however	however	ADV
ftr-499	356	2	,	,	PUNCT
ftr-499	356	3	p	p	PROPN
ftr-499	356	4	and	and	CCONJ
ftr-499	356	5	c	c	PROPN
ftr-499	356	6	would	would	AUX
ftr-499	356	7	have	have	VERB
ftr-499	356	8	a	a	DET
ftr-499	356	9	zero	zero	NUM
ftr-499	356	10	basis	basis	NOUN
ftr-499	356	11	in	in	ADP
ftr-499	356	12	the	the	DET
ftr-499	356	13	contract	contract	NOUN
ftr-499	356	14	right	right	NOUN
ftr-499	356	15	.	.	PUNCT
ftr-499	357	1	1993	1993	NUM
ftr-499	357	2	]	]	PUNCT
ftr-499	357	3	florida	florida	PROPN
ftr-499	357	4	tax	tax	PROPN
ftr-499	357	5	review	review	PROPN
ftr-499	357	6	asset	asset	NOUN
ftr-499	357	7	book	book	NOUN
ftr-499	357	8	tax	tax	NOUN
ftr-499	357	9	partner	partner	NOUN
ftr-499	357	10	book	book	NOUN
ftr-499	357	11	tax	tax	NOUN
ftr-499	357	12	asset	asset	NOUN
ftr-499	357	13	400	400	NUM
ftr-499	357	14	200	200	NUM
ftr-499	357	15	a	a	DET
ftr-499	357	16	180	180	NUM
ftr-499	357	17	80	80	NUM
ftr-499	357	18	b	b	NUM
ftr-499	357	19	180	180	NUM
ftr-499	357	20	80	80	NUM
ftr-499	357	21	c	c	NOUN
ftr-499	357	22	40	40	NUM
ftr-499	357	23	40	40	NUM
ftr-499	357	24	total	total	NOUN
ftr-499	357	25	400	400	NUM
ftr-499	357	26	200	200	NUM
ftr-499	357	27	400	400	NUM
ftr-499	357	28	200	200	NUM
ftr-499	357	29	under	under	ADP
ftr-499	357	30	section	section	NOUN
ftr-499	357	31	704(c	704(c	PROPN
ftr-499	357	32	)	)	PUNCT
ftr-499	357	33	principles	principle	NOUN
ftr-499	357	34	,	,	PUNCT
ftr-499	357	35	p	p	X
ftr-499	357	36	's	's	PART
ftr-499	357	37	annual	annual	ADJ
ftr-499	357	38	depreciation	depreciation	NOUN
ftr-499	357	39	of	of	ADP
ftr-499	357	40	20	20	NUM
ftr-499	357	41	is	be	AUX
ftr-499	357	42	allocable	allocable	ADJ
ftr-499	357	43	4	4	NUM
ftr-499	357	44	to	to	ADP
ftr-499	357	45	c	c	NOUN
ftr-499	357	46	and	and	CCONJ
ftr-499	357	47	8	8	NUM
ftr-499	357	48	each	each	PRON
ftr-499	357	49	to	to	ADP
ftr-499	357	50	a	a	PRON
ftr-499	357	51	and	and	CCONJ
ftr-499	357	52	b.	b.	PROPN
ftr-499	357	53	3	3	X
ftr-499	357	54	.	.	PUNCT
ftr-499	357	55	choice	choice	NOUN
ftr-499	357	56	of	of	ADP
ftr-499	357	57	characterization.-the	characterization.-the	NOUN
ftr-499	357	58	entity	entity	NOUN
ftr-499	357	59	approach	approach	NOUN
ftr-499	357	60	has	have	VERB
ftr-499	357	61	merit	merit	NOUN
ftr-499	357	62	:	:	PUNCT
ftr-499	357	63	it	it	PRON
ftr-499	357	64	is	be	AUX
ftr-499	357	65	simple	simple	ADJ
ftr-499	357	66	,	,	PUNCT
ftr-499	357	67	its	its	PRON
ftr-499	357	68	results	result	NOUN
ftr-499	357	69	are	be	AUX
ftr-499	357	70	consistent	consistent	ADJ
ftr-499	357	71	with	with	ADP
ftr-499	357	72	the	the	DET
ftr-499	357	73	effect	effect	NOUN
ftr-499	357	74	of	of	ADP
ftr-499	357	75	a	a	DET
ftr-499	357	76	partner	partner	NOUN
ftr-499	357	77	acquiring	acquire	VERB
ftr-499	357	78	an	an	DET
ftr-499	357	79	interest	interest	NOUN
ftr-499	357	80	for	for	ADP
ftr-499	357	81	a	a	DET
ftr-499	357	82	cash	cash	NOUN
ftr-499	357	83	contribution	contribution	NOUN
ftr-499	357	84	that	that	PRON
ftr-499	357	85	the	the	DET
ftr-499	357	86	partnership	partnership	NOUN
ftr-499	357	87	uses	use	VERB
ftr-499	357	88	to	to	PART
ftr-499	357	89	purchase	purchase	VERB
ftr-499	357	90	services	service	NOUN
ftr-499	357	91	or	or	CCONJ
ftr-499	357	92	of	of	ADP
ftr-499	357	93	a	a	DET
ftr-499	357	94	stockholder	stockholder	NOUN
ftr-499	357	95	acquiring	acquire	VERB
ftr-499	357	96	stock	stock	NOUN
ftr-499	357	97	for	for	ADP
ftr-499	357	98	services	service	NOUN
ftr-499	357	99	,	,	PUNCT
ftr-499	357	100	and	and	CCONJ
ftr-499	357	101	the	the	DET
ftr-499	357	102	statutory	statutory	ADJ
ftr-499	357	103	requirement	requirement	NOUN
ftr-499	357	104	of	of	ADP
ftr-499	357	105	section	section	NOUN
ftr-499	357	106	83	83	NUM
ftr-499	357	107	that	that	SCONJ
ftr-499	357	108	the	the	DET
ftr-499	357	109	service	service	NOUN
ftr-499	357	110	provider	provider	NOUN
ftr-499	357	111	recognize	recognize	VERB
ftr-499	357	112	ordinary	ordinary	ADJ
ftr-499	357	113	income	income	NOUN
ftr-499	357	114	and	and	CCONJ
ftr-499	357	115	the	the	DET
ftr-499	357	116	service	service	NOUN
ftr-499	357	117	recipient	recipient	NOUN
ftr-499	357	118	be	be	AUX
ftr-499	357	119	allowed	allow	VERB
ftr-499	357	120	a	a	DET
ftr-499	357	121	deduction	deduction	NOUN
ftr-499	357	122	is	be	AUX
ftr-499	357	123	met	meet	VERB
ftr-499	357	124	.	.	PUNCT
ftr-499	358	1	the	the	DET
ftr-499	358	2	principal	principal	NOUN
ftr-499	358	3	justification43	justification43	NOUN
ftr-499	358	4	for	for	ADP
ftr-499	358	5	adopting	adopt	VERB
ftr-499	358	6	the	the	DET
ftr-499	358	7	aggregate	aggregate	ADJ
ftr-499	358	8	approach	approach	NOUN
ftr-499	358	9	is	be	AUX
ftr-499	358	10	that	that	SCONJ
ftr-499	358	11	it	it	PRON
ftr-499	358	12	causes	cause	VERB
ftr-499	358	13	p	p	NOUN
ftr-499	358	14	(	(	PUNCT
ftr-499	358	15	or	or	CCONJ
ftr-499	358	16	a	a	PRON
ftr-499	358	17	and	and	CCONJ
ftr-499	358	18	b	b	NOUN
ftr-499	358	19	)	)	PUNCT
ftr-499	358	20	to	to	PART
ftr-499	358	21	recognize	recognize	VERB
ftr-499	358	22	gain	gain	NOUN
ftr-499	358	23	as	as	ADP
ftr-499	358	24	a	a	DET
ftr-499	358	25	result	result	NOUN
ftr-499	358	26	of	of	ADP
ftr-499	358	27	its	its	PRON
ftr-499	358	28	transfer	transfer	NOUN
ftr-499	358	29	of	of	ADP
ftr-499	358	30	property	property	NOUN
ftr-499	358	31	to	to	ADP
ftr-499	358	32	c	c	PROPN
ftr-499	358	33	as	as	SCONJ
ftr-499	358	34	mandated	mandate	VERB
ftr-499	358	35	by	by	ADP
ftr-499	358	36	regulations	regulation	NOUN
ftr-499	358	37	section	section	NOUN
ftr-499	358	38	1.83	1.83	NUM
ftr-499	358	39	-	-	SYM
ftr-499	358	40	6(b	6(b	NUM
ftr-499	358	41	):	):	PUNCT
ftr-499	358	42	except	except	SCONJ
ftr-499	358	43	as	as	SCONJ
ftr-499	358	44	provided	provide	VERB
ftr-499	358	45	in	in	ADP
ftr-499	358	46	section	section	NOUN
ftr-499	358	47	1032	1032	NUM
ftr-499	358	48	,	,	PUNCT
ftr-499	358	49	at	at	ADP
ftr-499	358	50	the	the	DET
ftr-499	358	51	time	time	NOUN
ftr-499	358	52	of	of	ADP
ftr-499	358	53	a	a	DET
ftr-499	358	54	transfer	transfer	NOUN
ftr-499	358	55	of	of	ADP
ftr-499	358	56	property	property	NOUN
ftr-499	358	57	in	in	ADP
ftr-499	358	58	connection	connection	NOUN
ftr-499	358	59	with	with	ADP
ftr-499	358	60	the	the	DET
ftr-499	358	61	performance	performance	NOUN
ftr-499	358	62	of	of	ADP
ftr-499	358	63	services	service	NOUN
ftr-499	358	64	the	the	DET
ftr-499	358	65	transferor	transferor	NOUN
ftr-499	358	66	recognizes	recognize	VERB
ftr-499	358	67	gain	gain	NOUN
ftr-499	358	68	to	to	ADP
ftr-499	358	69	the	the	DET
ftr-499	358	70	extent	extent	NOUN
ftr-499	358	71	that	that	SCONJ
ftr-499	358	72	the	the	DET
ftr-499	358	73	transferor	transferor	NOUN
ftr-499	358	74	receives	receive	VERB
ftr-499	358	75	an	an	DET
ftr-499	358	76	amount	amount	NOUN
ftr-499	358	77	that	that	PRON
ftr-499	358	78	exceeds	exceed	VERB
ftr-499	358	79	the	the	DET
ftr-499	358	80	transferor	transferor	NOUN
ftr-499	358	81	's	's	PART
ftr-499	358	82	basis	basis	NOUN
ftr-499	358	83	in	in	ADP
ftr-499	358	84	the	the	DET
ftr-499	358	85	property	property	NOUN
ftr-499	358	86	.	.	PUNCT
ftr-499	359	1	in	in	ADP
ftr-499	359	2	addition	addition	NOUN
ftr-499	359	3	,	,	PUNCT
ftr-499	359	4	at	at	ADP
ftr-499	359	5	the	the	DET
ftr-499	359	6	time	time	NOUN
ftr-499	359	7	a	a	DET
ftr-499	359	8	deduction	deduction	NOUN
ftr-499	359	9	is	be	AUX
ftr-499	359	10	allowed	allow	VERB
ftr-499	359	11	under	under	ADP
ftr-499	359	12	section	section	NOUN
ftr-499	359	13	83(h	83(h	NUM
ftr-499	359	14	)	)	PUNCT
ftr-499	359	15	and	and	CCONJ
ftr-499	359	16	paragraph	paragraph	NOUN
ftr-499	359	17	(	(	PUNCT
ftr-499	359	18	a	a	NOUN
ftr-499	359	19	)	)	PUNCT
ftr-499	359	20	of	of	ADP
ftr-499	359	21	this	this	DET
ftr-499	359	22	section	section	NOUN
ftr-499	359	23	,	,	PUNCT
ftr-499	359	24	gain	gain	NOUN
ftr-499	359	25	or	or	CCONJ
ftr-499	359	26	loss	loss	NOUN
ftr-499	359	27	is	be	AUX
ftr-499	359	28	recognized	recognize	VERB
ftr-499	359	29	to	to	ADP
ftr-499	359	30	the	the	DET
ftr-499	359	31	extent	extent	NOUN
ftr-499	359	32	of	of	ADP
ftr-499	359	33	the	the	DET
ftr-499	359	34	difference	difference	NOUN
ftr-499	359	35	between	between	ADP
ftr-499	359	36	(	(	PUNCT
ftr-499	359	37	i	i	NOUN
ftr-499	359	38	)	)	PUNCT
ftr-499	359	39	the	the	DET
ftr-499	359	40	sum	sum	NOUN
ftr-499	359	41	of	of	ADP
ftr-499	359	42	the	the	DET
ftr-499	359	43	amount	amount	NOUN
ftr-499	359	44	paid	pay	VERB
ftr-499	359	45	plus	plus	CCONJ
ftr-499	359	46	the	the	DET
ftr-499	359	47	amount	amount	NOUN
ftr-499	359	48	allowed	allow	VERB
ftr-499	359	49	as	as	ADP
ftr-499	359	50	a	a	DET
ftr-499	359	51	deduction	deduction	NOUN
ftr-499	359	52	under	under	ADP
ftr-499	359	53	section	section	NOUN
ftr-499	359	54	83(h	83(h	NUM
ftr-499	359	55	)	)	PUNCT
ftr-499	359	56	and	and	CCONJ
ftr-499	359	57	(	(	PUNCT
ftr-499	359	58	ii	ii	NOUN
ftr-499	359	59	)	)	PUNCT
ftr-499	359	60	the	the	DET
ftr-499	359	61	sum	sum	NOUN
ftr-499	359	62	of	of	ADP
ftr-499	359	63	the	the	DET
ftr-499	359	64	taxpayer	taxpayer	NOUN
ftr-499	359	65	's	's	PART
ftr-499	359	66	basis	basis	NOUN
ftr-499	359	67	in	in	ADP
ftr-499	359	68	the	the	DET
ftr-499	359	69	property	property	NOUN
ftr-499	359	70	plus	plus	CCONJ
ftr-499	359	71	any	any	DET
ftr-499	359	72	amount	amount	NOUN
ftr-499	359	73	recognized	recognize	VERB
ftr-499	359	74	pursuant	pursuant	ADV
ftr-499	359	75	to	to	ADP
ftr-499	359	76	the	the	DET
ftr-499	359	77	previous	previous	ADJ
ftr-499	359	78	sentence	sentence	NOUN
ftr-499	359	79	.	.	PUNCT
ftr-499	360	1	the	the	DET
ftr-499	360	2	regulations	regulation	NOUN
ftr-499	360	3	'	'	PART
ftr-499	360	4	reference	reference	NOUN
ftr-499	360	5	to	to	ADP
ftr-499	360	6	section	section	NOUN
ftr-499	360	7	1032	1032	NUM
ftr-499	360	8	explicitly	explicitly	ADV
ftr-499	360	9	exempts	exempt	VERB
ftr-499	360	10	a	a	DET
ftr-499	360	11	corporation	corporation	NOUN
ftr-499	360	12	's	's	PART
ftr-499	360	13	issuances	issuance	NOUN
ftr-499	360	14	of	of	ADP
ftr-499	360	15	its	its	PRON
ftr-499	360	16	own	own	ADJ
ftr-499	360	17	stock	stock	NOUN
ftr-499	360	18	for	for	ADP
ftr-499	360	19	services	service	NOUN
ftr-499	360	20	from	from	ADP
ftr-499	360	21	gain	gain	NOUN
ftr-499	360	22	recognition	recognition	NOUN
ftr-499	360	23	.	.	PUNCT
ftr-499	361	1	the	the	DET
ftr-499	361	2	lack	lack	NOUN
ftr-499	361	3	of	of	ADP
ftr-499	361	4	any	any	DET
ftr-499	361	5	reference	reference	NOUN
ftr-499	361	6	to	to	ADP
ftr-499	361	7	partnership	partnership	NOUN
ftr-499	361	8	provisions	provision	NOUN
ftr-499	361	9	can	can	AUX
ftr-499	361	10	be	be	AUX
ftr-499	361	11	read	read	VERB
ftr-499	361	12	as	as	ADP
ftr-499	361	13	intentionally	intentionally	ADV
ftr-499	361	14	requiring	require	VERB
ftr-499	361	15	partnerships	partnership	NOUN
ftr-499	361	16	to	to	PART
ftr-499	361	17	recognize	recognize	VERB
ftr-499	361	18	gain	gain	NOUN
ftr-499	361	19	.	.	PUNCT
ftr-499	362	1	44	44	NUM
ftr-499	362	2	43	43	NUM
ftr-499	362	3	.	.	PUNCT
ftr-499	363	1	the	the	DET
ftr-499	363	2	arguments	argument	NOUN
ftr-499	363	3	for	for	ADP
ftr-499	363	4	the	the	DET
ftr-499	363	5	aggregate	aggregate	ADJ
ftr-499	363	6	approach	approach	NOUN
ftr-499	363	7	discussed	discuss	VERB
ftr-499	363	8	here	here	ADV
ftr-499	363	9	are	be	AUX
ftr-499	363	10	summarized	summarize	VERB
ftr-499	363	11	in	in	ADP
ftr-499	363	12	mckee	mckee	PROPN
ftr-499	363	13	et	et	PROPN
ftr-499	363	14	al	al	PROPN
ftr-499	363	15	.	.	PROPN
ftr-499	363	16	,	,	PUNCT
ftr-499	363	17	supra	supra	PROPN
ftr-499	363	18	note	note	PROPN
ftr-499	363	19	4	4	NUM
ftr-499	363	20	,	,	PUNCT
ftr-499	363	21	1	1	NUM
ftr-499	363	22	5.08[2][b	5.08[2][b	NUM
ftr-499	363	23	]	]	PUNCT
ftr-499	363	24	.	.	PUNCT
ftr-499	364	1	44	44	NUM
ftr-499	364	2	.	.	PUNCT
ftr-499	365	1	one	one	PRON
ftr-499	365	2	can	can	AUX
ftr-499	365	3	not	not	PART
ftr-499	365	4	assume	assume	VERB
ftr-499	365	5	that	that	SCONJ
ftr-499	365	6	the	the	DET
ftr-499	365	7	explicit	explicit	ADJ
ftr-499	365	8	reference	reference	NOUN
ftr-499	365	9	to	to	ADP
ftr-499	365	10	§	§	PROPN
ftr-499	365	11	1032	1032	NUM
ftr-499	365	12	requires	require	VERB
ftr-499	365	13	that	that	SCONJ
ftr-499	365	14	a	a	DET
ftr-499	365	15	transferor	transferor	NOUN
ftr-499	365	16	recognize	recognize	VERB
ftr-499	365	17	gain	gain	NOUN
ftr-499	365	18	in	in	ADP
ftr-499	365	19	any	any	DET
ftr-499	365	20	transaction	transaction	NOUN
ftr-499	365	21	that	that	PRON
ftr-499	365	22	does	do	AUX
ftr-499	365	23	not	not	PART
ftr-499	365	24	literally	literally	ADV
ftr-499	365	25	satisfy	satisfy	VERB
ftr-499	365	26	§	§	PROPN
ftr-499	365	27	1032	1032	NUM
ftr-499	365	28	.	.	PUNCT
ftr-499	366	1	if	if	SCONJ
ftr-499	366	2	a	a	DET
ftr-499	366	3	subsidiary	subsidiary	NOUN
ftr-499	366	4	issues	issue	VERB
ftr-499	366	5	parent	parent	NOUN
ftr-499	366	6	stock	stock	NOUN
ftr-499	366	7	for	for	ADP
ftr-499	366	8	services	service	NOUN
ftr-499	366	9	,	,	PUNCT
ftr-499	366	10	under	under	ADP
ftr-499	366	11	regs	reg	NOUN
ftr-499	366	12	.	.	PUNCT
ftr-499	367	1	§	§	PROPN
ftr-499	367	2	1.83	1.83	NUM
ftr-499	367	3	-	-	PUNCT
ftr-499	367	4	6(d	6(d	NUM
ftr-499	367	5	)	)	PUNCT
ftr-499	367	6	,	,	PUNCT
ftr-499	367	7	the	the	DET
ftr-499	367	8	parent	parent	NOUN
ftr-499	367	9	is	be	AUX
ftr-499	367	10	viewed	view	VERB
ftr-499	367	11	as	as	ADP
ftr-499	367	12	contributing	contribute	VERB
ftr-499	367	13	its	its	PRON
ftr-499	367	14	stock	stock	NOUN
ftr-499	367	15	to	to	ADP
ftr-499	367	16	the	the	DET
ftr-499	367	17	subsidiary	subsidiary	NOUN
ftr-499	367	18	and	and	CCONJ
ftr-499	367	19	the	the	DET
ftr-499	367	20	subsidiary	subsidiary	NOUN
ftr-499	367	21	as	as	ADP
ftr-499	367	22	transferring	transfer	VERB
ftr-499	367	23	the	the	DET
ftr-499	367	24	stock	stock	NOUN
ftr-499	367	25	to	to	ADP
ftr-499	367	26	its	its	PRON
ftr-499	367	27	employee	employee	NOUN
ftr-499	367	28	.	.	PUNCT
ftr-499	368	1	the	the	DET
ftr-499	368	2	subsidiary	subsidiary	NOUN
ftr-499	368	3	arguably	arguably	ADV
ftr-499	368	4	has	have	VERB
ftr-499	368	5	a	a	DET
ftr-499	368	6	zero	zero	NUM
ftr-499	368	7	basis	basis	NOUN
ftr-499	368	8	in	in	ADP
ftr-499	368	9	its	its	PRON
ftr-499	368	10	parent	parent	NOUN
ftr-499	368	11	stock	stock	NOUN
ftr-499	368	12	and	and	CCONJ
ftr-499	368	13	the	the	DET
ftr-499	368	14	transfer	transfer	NOUN
ftr-499	368	15	by	by	ADP
ftr-499	368	16	the	the	DET
ftr-499	368	17	subsidiary	subsidiary	NOUN
ftr-499	368	18	of	of	ADP
ftr-499	368	19	parent	parent	NOUN
ftr-499	368	20	stock	stock	NOUN
ftr-499	369	1	[	[	X
ftr-499	369	2	vol	vol	NOUN
ftr-499	369	3	1:9	1:9	NUM
ftr-499	369	4	partnership	partnership	NOUN
ftr-499	369	5	securities	security	NOUN
ftr-499	369	6	as	as	ADP
ftr-499	369	7	a	a	DET
ftr-499	369	8	practical	practical	ADJ
ftr-499	369	9	matter	matter	NOUN
ftr-499	369	10	,	,	PUNCT
ftr-499	369	11	the	the	DET
ftr-499	369	12	consensus	consensus	NOUN
ftr-499	369	13	that	that	PRON
ftr-499	369	14	regulations	regulation	NOUN
ftr-499	369	15	section	section	NOUN
ftr-499	369	16	1.83	1.83	NUM
ftr-499	369	17	-	-	SYM
ftr-499	369	18	6(b	6(b	NUM
ftr-499	369	19	)	)	PUNCT
ftr-499	369	20	requires	require	VERB
ftr-499	369	21	a	a	DET
ftr-499	369	22	partnership	partnership	NOUN
ftr-499	369	23	transferring	transfer	VERB
ftr-499	369	24	a	a	DET
ftr-499	369	25	capital	capital	NOUN
ftr-499	369	26	interest	interest	NOUN
ftr-499	369	27	for	for	SCONJ
ftr-499	369	28	services	service	NOUN
ftr-499	369	29	to	to	PART
ftr-499	369	30	recognize	recognize	VERB
ftr-499	369	31	gain	gain	NOUN
ftr-499	369	32	(	(	PUNCT
ftr-499	369	33	as	as	SCONJ
ftr-499	369	34	it	it	PRON
ftr-499	369	35	does	do	VERB
ftr-499	369	36	under	under	ADP
ftr-499	369	37	an	an	DET
ftr-499	369	38	aggregate	aggregate	ADJ
ftr-499	369	39	approach	approach	NOUN
ftr-499	369	40	)	)	PUNCT
ftr-499	369	41	means	mean	VERB
ftr-499	369	42	that	that	SCONJ
ftr-499	369	43	adopting	adopt	VERB
ftr-499	369	44	an	an	DET
ftr-499	369	45	entity	entity	NOUN
ftr-499	369	46	approach	approach	NOUN
ftr-499	369	47	raises	raise	VERB
ftr-499	369	48	a	a	DET
ftr-499	369	49	substantial	substantial	ADJ
ftr-499	369	50	risk	risk	NOUN
ftr-499	369	51	of	of	ADP
ftr-499	369	52	internal	internal	ADJ
ftr-499	369	53	revenue	revenue	NOUN
ftr-499	369	54	service	service	NOUN
ftr-499	369	55	challenge	challenge	NOUN
ftr-499	369	56	.	.	PUNCT
ftr-499	370	1	however	however	ADV
ftr-499	370	2	,	,	PUNCT
ftr-499	370	3	it	it	PRON
ftr-499	370	4	is	be	AUX
ftr-499	370	5	not	not	PART
ftr-499	370	6	clear	clear	ADJ
ftr-499	370	7	that	that	SCONJ
ftr-499	370	8	the	the	DET
ftr-499	370	9	regulation	regulation	NOUN
ftr-499	370	10	actually	actually	ADV
ftr-499	370	11	requires	require	VERB
ftr-499	370	12	gain	gain	VERB
ftr-499	370	13	recognition	recognition	NOUN
ftr-499	370	14	.	.	PUNCT
ftr-499	371	1	the	the	DET
ftr-499	371	2	regulation	regulation	NOUN
ftr-499	371	3	applies	apply	VERB
ftr-499	371	4	to	to	ADP
ftr-499	371	5	an	an	DET
ftr-499	371	6	actual	actual	ADJ
ftr-499	371	7	transfer	transfer	NOUN
ftr-499	371	8	of	of	ADP
ftr-499	371	9	appreciated	appreciated	ADJ
ftr-499	371	10	property	property	NOUN
ftr-499	371	11	for	for	ADP
ftr-499	371	12	services	service	NOUN
ftr-499	371	13	.	.	PUNCT
ftr-499	372	1	in	in	ADP
ftr-499	372	2	the	the	DET
ftr-499	372	3	case	case	NOUN
ftr-499	372	4	of	of	ADP
ftr-499	372	5	deemed	deem	VERB
ftr-499	372	6	transfers	transfer	NOUN
ftr-499	372	7	,	,	PUNCT
ftr-499	372	8	the	the	DET
ftr-499	372	9	regulation	regulation	NOUN
ftr-499	372	10	is	be	AUX
ftr-499	372	11	silent	silent	ADJ
ftr-499	372	12	as	as	ADP
ftr-499	372	13	to	to	ADP
ftr-499	372	14	what	what	DET
ftr-499	372	15	property	property	NOUN
ftr-499	372	16	should	should	AUX
ftr-499	372	17	be	be	AUX
ftr-499	372	18	deemed	deem	VERB
ftr-499	372	19	transferred	transfer	VERB
ftr-499	372	20	.	.	PUNCT
ftr-499	373	1	under	under	ADP
ftr-499	373	2	the	the	DET
ftr-499	373	3	most	most	ADV
ftr-499	373	4	literal	literal	ADJ
ftr-499	373	5	reading	reading	NOUN
ftr-499	373	6	,	,	PUNCT
ftr-499	373	7	in	in	ADP
ftr-499	373	8	the	the	DET
ftr-499	373	9	case	case	NOUN
ftr-499	373	10	of	of	ADP
ftr-499	373	11	the	the	DET
ftr-499	373	12	transfer	transfer	NOUN
ftr-499	373	13	of	of	ADP
ftr-499	373	14	a	a	DET
ftr-499	373	15	capital	capital	NOUN
ftr-499	373	16	interest	interest	NOUN
ftr-499	373	17	for	for	ADP
ftr-499	373	18	services	service	NOUN
ftr-499	373	19	,	,	PUNCT
ftr-499	373	20	the	the	DET
ftr-499	373	21	property	property	NOUN
ftr-499	373	22	transferred	transfer	VERB
ftr-499	373	23	by	by	ADP
ftr-499	373	24	the	the	DET
ftr-499	373	25	partnership	partnership	NOUN
ftr-499	373	26	is	be	AUX
ftr-499	373	27	a	a	DET
ftr-499	373	28	partnership	partnership	NOUN
ftr-499	373	29	interest	interest	NOUN
ftr-499	373	30	.	.	PUNCT
ftr-499	374	1	by	by	ADP
ftr-499	374	2	analogy	analogy	NOUN
ftr-499	374	3	to	to	ADP
ftr-499	374	4	the	the	DET
ftr-499	374	5	treatment	treatment	NOUN
ftr-499	374	6	of	of	ADP
ftr-499	374	7	corporate	corporate	ADJ
ftr-499	374	8	stock	stock	NOUN
ftr-499	374	9	,	,	PUNCT
ftr-499	374	10	it	it	PRON
ftr-499	374	11	can	can	AUX
ftr-499	374	12	be	be	AUX
ftr-499	374	13	argued	argue	VERB
ftr-499	374	14	that	that	SCONJ
ftr-499	374	15	a	a	DET
ftr-499	374	16	partnership	partnership	NOUN
ftr-499	374	17	has	have	VERB
ftr-499	374	18	a	a	DET
ftr-499	374	19	zero	zero	NUM
ftr-499	374	20	basis	basis	NOUN
ftr-499	374	21	in	in	ADP
ftr-499	374	22	its	its	PRON
ftr-499	374	23	own	own	ADJ
ftr-499	374	24	interest	interest	NOUN
ftr-499	374	25	.	.	PUNCT
ftr-499	375	1	the	the	DET
ftr-499	375	2	partnership	partnership	NOUN
ftr-499	375	3	should	should	AUX
ftr-499	375	4	then	then	ADV
ftr-499	375	5	be	be	AUX
ftr-499	375	6	required	require	VERB
ftr-499	375	7	to	to	PART
ftr-499	375	8	recognize	recognize	VERB
ftr-499	375	9	gain	gain	NOUN
ftr-499	375	10	equal	equal	ADJ
ftr-499	375	11	to	to	ADP
ftr-499	375	12	the	the	DET
ftr-499	375	13	total	total	ADJ
ftr-499	375	14	value	value	NOUN
ftr-499	375	15	of	of	ADP
ftr-499	375	16	the	the	DET
ftr-499	375	17	services	service	NOUN
ftr-499	375	18	.	.	PUNCT
ftr-499	376	1	that	that	DET
ftr-499	376	2	reading	reading	NOUN
ftr-499	376	3	seems	seem	VERB
ftr-499	376	4	unusually	unusually	ADV
ftr-499	376	5	harsh	harsh	ADJ
ftr-499	376	6	and	and	CCONJ
ftr-499	376	7	leaves	leave	VERB
ftr-499	376	8	unclear	unclear	ADJ
ftr-499	376	9	how	how	SCONJ
ftr-499	376	10	the	the	DET
ftr-499	376	11	partnership	partnership	NOUN
ftr-499	376	12	's	's	PART
ftr-499	376	13	gain	gain	NOUN
ftr-499	376	14	should	should	AUX
ftr-499	376	15	be	be	AUX
ftr-499	376	16	reflected	reflect	VERB
ftr-499	376	17	in	in	ADP
ftr-499	376	18	the	the	DET
ftr-499	376	19	bases	basis	NOUN
ftr-499	376	20	of	of	ADP
ftr-499	376	21	the	the	DET
ftr-499	376	22	partnership	partnership	NOUN
ftr-499	376	23	's	's	PART
ftr-499	376	24	assets.45	assets.45	ADV
ftr-499	376	25	if	if	SCONJ
ftr-499	376	26	the	the	DET
ftr-499	376	27	literal	literal	ADJ
ftr-499	376	28	reading	reading	NOUN
ftr-499	376	29	is	be	AUX
ftr-499	376	30	abandoned	abandon	VERB
ftr-499	376	31	,	,	PUNCT
ftr-499	376	32	it	it	PRON
ftr-499	376	33	seems	seem	VERB
ftr-499	376	34	as	as	ADP
ftr-499	376	35	reasonable	reasonable	ADJ
ftr-499	376	36	to	to	PART
ftr-499	376	37	view	view	VERB
ftr-499	376	38	a	a	DET
ftr-499	376	39	partnership	partnership	NOUN
ftr-499	376	40	as	as	ADP
ftr-499	376	41	transferring	transfer	VERB
ftr-499	376	42	cash	cash	NOUN
ftr-499	376	43	for	for	ADP
ftr-499	376	44	services	service	NOUN
ftr-499	376	45	as	as	SCONJ
ftr-499	376	46	to	to	PART
ftr-499	376	47	view	view	VERB
ftr-499	376	48	it	it	PRON
ftr-499	376	49	as	as	ADP
ftr-499	376	50	transferring	transfer	VERB
ftr-499	376	51	an	an	DET
ftr-499	376	52	interest	interest	NOUN
ftr-499	376	53	in	in	ADP
ftr-499	376	54	some	some	PRON
ftr-499	376	55	or	or	CCONJ
ftr-499	376	56	all	all	PRON
ftr-499	376	57	of	of	ADP
ftr-499	376	58	its	its	PRON
ftr-499	376	59	assets	asset	NOUN
ftr-499	376	60	.	.	PUNCT
ftr-499	377	1	a	a	DET
ftr-499	377	2	partnership	partnership	NOUN
ftr-499	377	3	viewed	view	VERB
ftr-499	377	4	as	as	ADP
ftr-499	377	5	transferring	transfer	VERB
ftr-499	377	6	cash	cash	NOUN
ftr-499	377	7	would	would	AUX
ftr-499	377	8	not	not	PART
ftr-499	377	9	need	need	VERB
ftr-499	377	10	to	to	PART
ftr-499	377	11	recognize	recognize	VERB
ftr-499	377	12	gain	gain	NOUN
ftr-499	377	13	.	.	PUNCT
ftr-499	378	1	p	p	X
ftr-499	378	2	,	,	PUNCT
ftr-499	378	3	a	a	PRON
ftr-499	378	4	and	and	CCONJ
ftr-499	378	5	b	b	NOUN
ftr-499	378	6	would	would	AUX
ftr-499	378	7	not	not	PART
ftr-499	378	8	recognize	recognize	VERB
ftr-499	378	9	gain	gain	NOUN
ftr-499	378	10	if	if	SCONJ
ftr-499	378	11	p	p	PRON
ftr-499	378	12	borrowed	borrow	VERB
ftr-499	378	13	money	money	NOUN
ftr-499	378	14	to	to	PART
ftr-499	378	15	pay	pay	VERB
ftr-499	378	16	service	service	NOUN
ftr-499	378	17	provider	provider	NOUN
ftr-499	378	18	c	c	NOUN
ftr-499	378	19	and	and	CCONJ
ftr-499	378	20	then	then	ADV
ftr-499	378	21	repaid	repay	VERB
ftr-499	378	22	its	its	PRON
ftr-499	378	23	borrowing	borrowing	NOUN
ftr-499	378	24	by	by	ADP
ftr-499	378	25	obtaining	obtain	VERB
ftr-499	378	26	a	a	DET
ftr-499	378	27	cash	cash	NOUN
ftr-499	378	28	contribution	contribution	NOUN
ftr-499	378	29	from	from	ADP
ftr-499	378	30	unrelated	unrelated	ADJ
ftr-499	378	31	new	new	ADJ
ftr-499	378	32	partner	partner	NOUN
ftr-499	378	33	d.	d.	PROPN
ftr-499	378	34	p	p	PROPN
ftr-499	378	35	,	,	PUNCT
ftr-499	378	36	a	a	PRON
ftr-499	378	37	and	and	CCONJ
ftr-499	378	38	b	b	NOUN
ftr-499	378	39	are	be	AUX
ftr-499	378	40	in	in	ADP
ftr-499	378	41	the	the	DET
ftr-499	378	42	identical	identical	ADJ
ftr-499	378	43	economic	economic	ADJ
ftr-499	378	44	situation	situation	NOUN
ftr-499	378	45	if	if	SCONJ
ftr-499	378	46	c	c	PROPN
ftr-499	378	47	and	and	CCONJ
ftr-499	378	48	d	d	NOUN
ftr-499	378	49	are	be	AUX
ftr-499	378	50	the	the	DET
ftr-499	378	51	same	same	ADJ
ftr-499	378	52	person	person	NOUN
ftr-499	378	53	and	and	CCONJ
ftr-499	378	54	a	a	DET
ftr-499	378	55	circular	circular	ADJ
ftr-499	378	56	flow	flow	NOUN
ftr-499	378	57	of	of	ADP
ftr-499	378	58	cash	cash	NOUN
ftr-499	378	59	is	be	AUX
ftr-499	378	60	avoided	avoid	VERB
ftr-499	378	61	.	.	PUNCT
ftr-499	379	1	other	other	ADJ
ftr-499	379	2	arguments	argument	NOUN
ftr-499	379	3	advanced	advance	VERB
ftr-499	379	4	for	for	ADP
ftr-499	379	5	a	a	DET
ftr-499	379	6	and	and	CCONJ
ftr-499	379	7	b	b	NOUN
ftr-499	379	8	recognizing	recognize	VERB
ftr-499	379	9	gain	gain	NOUN
ftr-499	379	10	are	be	AUX
ftr-499	379	11	also	also	ADV
ftr-499	379	12	not	not	PART
ftr-499	379	13	determinative	determinative	ADJ
ftr-499	379	14	.	.	PUNCT
ftr-499	380	1	the	the	DET
ftr-499	380	2	statement	statement	NOUN
ftr-499	380	3	in	in	ADP
ftr-499	380	4	regulations	regulation	NOUN
ftr-499	380	5	section	section	NOUN
ftr-499	380	6	1.721	1.721	NUM
ftr-499	380	7	-	-	SYM
ftr-499	380	8	1(b)(1	1(b)(1	NUM
ftr-499	380	9	)	)	PUNCT
ftr-499	380	10	that	that	PRON
ftr-499	380	11	section	section	NOUN
ftr-499	380	12	721	721	NUM
ftr-499	380	13	does	do	AUX
ftr-499	380	14	not	not	PART
ftr-499	380	15	apply	apply	VERB
ftr-499	380	16	to	to	ADP
ftr-499	380	17	the	the	DET
ftr-499	380	18	extent	extent	NOUN
ftr-499	380	19	"	"	PUNCT
ftr-499	380	20	any	any	PRON
ftr-499	380	21	of	of	ADP
ftr-499	380	22	the	the	DET
ftr-499	380	23	partners	partner	NOUN
ftr-499	380	24	gives	give	VERB
ftr-499	380	25	up	up	ADP
ftr-499	380	26	any	any	DET
ftr-499	380	27	part	part	NOUN
ftr-499	380	28	of	of	ADP
ftr-499	380	29	his	his	PRON
ftr-499	380	30	right	right	NOUN
ftr-499	380	31	to	to	PART
ftr-499	380	32	be	be	AUX
ftr-499	380	33	repaid	repay	VERB
ftr-499	380	34	his	his	PRON
ftr-499	380	35	contributions	contribution	NOUN
ftr-499	380	36	...	...	PUNCT
ftr-499	380	37	in	in	ADP
ftr-499	380	38	favor	favor	NOUN
ftr-499	380	39	of	of	ADP
ftr-499	380	40	another	another	DET
ftr-499	380	41	partner	partner	NOUN
ftr-499	380	42	as	as	ADP
ftr-499	380	43	compensation	compensation	NOUN
ftr-499	380	44	for	for	ADP
ftr-499	380	45	services	service	NOUN
ftr-499	380	46	"	"	PUNCT
ftr-499	380	47	can	can	AUX
ftr-499	380	48	be	be	AUX
ftr-499	380	49	read	read	VERB
ftr-499	380	50	to	to	PART
ftr-499	380	51	require	require	VERB
ftr-499	380	52	no	no	PRON
ftr-499	380	53	more	more	ADJ
ftr-499	380	54	than	than	SCONJ
ftr-499	380	55	that	that	SCONJ
ftr-499	380	56	the	the	DET
ftr-499	380	57	service	service	NOUN
ftr-499	380	58	provider	provider	NOUN
ftr-499	380	59	be	be	AUX
ftr-499	380	60	taxable	taxable	ADJ
ftr-499	380	61	on	on	ADP
ftr-499	380	62	its	its	PRON
ftr-499	380	63	receipt	receipt	NOUN
ftr-499	380	64	of	of	ADP
ftr-499	380	65	a	a	DET
ftr-499	380	66	partnership	partnership	NOUN
ftr-499	380	67	interest	interest	NOUN
ftr-499	380	68	.	.	PUNCT
ftr-499	381	1	indeed	indeed	ADV
ftr-499	381	2	,	,	PUNCT
ftr-499	381	3	the	the	DET
ftr-499	381	4	next	next	ADJ
ftr-499	381	5	sentence	sentence	NOUN
ftr-499	381	6	in	in	ADP
ftr-499	381	7	the	the	DET
ftr-499	381	8	regulation	regulation	NOUN
ftr-499	381	9	explicitly	explicitly	ADV
ftr-499	381	10	states	state	VERB
ftr-499	381	11	that	that	SCONJ
ftr-499	381	12	the	the	DET
ftr-499	381	13	value	value	NOUN
ftr-499	381	14	of	of	ADP
ftr-499	381	15	the	the	DET
ftr-499	381	16	interest	interest	NOUN
ftr-499	381	17	transferred	transfer	VERB
ftr-499	381	18	as	as	ADP
ftr-499	381	19	compensation	compensation	NOUN
ftr-499	381	20	is	be	AUX
ftr-499	381	21	income	income	NOUN
ftr-499	381	22	under	under	ADP
ftr-499	381	23	section	section	NOUN
ftr-499	381	24	61	61	NUM
ftr-499	381	25	.6	.6	NUM
ftr-499	381	26	regulations	regulation	NOUN
ftr-499	381	27	section	section	NOUN
ftr-499	381	28	1.721	1.721	NUM
ftr-499	381	29	-1	-1	SYM
ftr-499	381	30	(	(	PUNCT
ftr-499	381	31	b)(2	b)(2	X
ftr-499	381	32	)	)	PUNCT
ftr-499	381	33	provides	provide	VERB
ftr-499	381	34	that	that	PRON
ftr-499	381	35	to	to	ADP
ftr-499	381	36	the	the	DET
ftr-499	381	37	extent	extent	NOUN
ftr-499	381	38	the	the	DET
ftr-499	381	39	value	value	NOUN
ftr-499	381	40	of	of	ADP
ftr-499	381	41	a	a	DET
ftr-499	381	42	partnership	partnership	NOUN
ftr-499	381	43	interest	interest	NOUN
ftr-499	381	44	is	be	AUX
ftr-499	381	45	compensation	compensation	NOUN
ftr-499	381	46	for	for	ADP
ftr-499	381	47	services	service	NOUN
ftr-499	381	48	,	,	PUNCT
ftr-499	381	49	the	the	DET
ftr-499	381	50	payment	payment	NOUN
ftr-499	381	51	is	be	AUX
ftr-499	381	52	to	to	PART
ftr-499	381	53	be	be	AUX
ftr-499	381	54	does	do	AUX
ftr-499	381	55	not	not	PART
ftr-499	381	56	come	come	VERB
ftr-499	381	57	under	under	ADP
ftr-499	381	58	section	section	NOUN
ftr-499	381	59	1032	1032	NUM
ftr-499	381	60	.	.	PUNCT
ftr-499	382	1	under	under	ADP
ftr-499	382	2	a	a	DET
ftr-499	382	3	literal	literal	ADJ
ftr-499	382	4	reading	reading	NOUN
ftr-499	382	5	of	of	ADP
ftr-499	382	6	rcgs	rcgs	NOUN
ftr-499	382	7	.	.	PUNCT
ftr-499	383	1	§	§	PROPN
ftr-499	383	2	1.83	1.83	NUM
ftr-499	383	3	-	-	SYM
ftr-499	383	4	6(b	6(b	NUM
ftr-499	383	5	)	)	PUNCT
ftr-499	383	6	,	,	PUNCT
ftr-499	383	7	the	the	DET
ftr-499	383	8	subsidiary	subsidiary	NOUN
ftr-499	383	9	should	should	AUX
ftr-499	383	10	recognize	recognize	VERB
ftr-499	383	11	gain	gain	NOUN
ftr-499	383	12	.	.	PUNCT
ftr-499	384	1	however	however	ADV
ftr-499	384	2	,	,	PUNCT
ftr-499	384	3	without	without	ADP
ftr-499	384	4	discussion	discussion	NOUN
ftr-499	384	5	,	,	PUNCT
ftr-499	384	6	the	the	DET
ftr-499	384	7	service	service	NOUN
ftr-499	384	8	ruled	rule	VERB
ftr-499	384	9	that	that	SCONJ
ftr-499	384	10	"	"	PUNCT
ftr-499	384	11	[	[	X
ftr-499	384	12	blecause	blecause	NOUN
ftr-499	384	13	section	section	PROPN
ftr-499	384	14	83	83	NUM
ftr-499	384	15	applies	apply	VERB
ftr-499	384	16	to	to	ADP
ftr-499	384	17	the	the	DET
ftr-499	384	18	transfer	transfer	NOUN
ftr-499	384	19	of	of	ADP
ftr-499	384	20	the	the	DET
ftr-499	384	21	p	p	X
ftr-499	384	22	[	[	X
ftr-499	384	23	parent	parent	NOUN
ftr-499	384	24	]	]	PUNCT
ftr-499	384	25	stock	stock	NOUN
ftr-499	384	26	to	to	ADP
ftr-499	384	27	b	b	NOUN
ftr-499	385	1	[	[	X
ftr-499	385	2	service	service	NOUN
ftr-499	385	3	provider	provider	NOUN
ftr-499	385	4	]	]	PUNCT
ftr-499	385	5	,	,	PUNCT
ftr-499	385	6	s	s	VERB
ftr-499	386	1	[	[	X
ftr-499	386	2	the	the	DET
ftr-499	386	3	subsidiaryl	subsidiaryl	NOUN
ftr-499	386	4	does	do	AUX
ftr-499	386	5	not	not	PART
ftr-499	386	6	recognize	recognize	VERB
ftr-499	386	7	gain	gain	NOUN
ftr-499	386	8	or	or	CCONJ
ftr-499	386	9	loss	loss	NOUN
ftr-499	386	10	on	on	ADP
ftr-499	386	11	the	the	DET
ftr-499	386	12	transfer	transfer	NOUN
ftr-499	386	13	of	of	ADP
ftr-499	386	14	the	the	DET
ftr-499	386	15	p	p	PROPN
ftr-499	386	16	stock	stock	NOUN
ftr-499	386	17	.	.	PUNCT
ftr-499	386	18	"	"	PUNCT
ftr-499	387	1	rev	rev	PROPN
ftr-499	387	2	.	.	PROPN
ftr-499	388	1	rul	rul	PROPN
ftr-499	388	2	.	.	PUNCT
ftr-499	389	1	80	80	NUM
ftr-499	389	2	-	-	SYM
ftr-499	389	3	76	76	NUM
ftr-499	389	4	.	.	PUNCT
ftr-499	390	1	1980	1980	NUM
ftr-499	390	2	-	-	SYM
ftr-499	390	3	1	1	NUM
ftr-499	390	4	c.b	c.b	PROPN
ftr-499	390	5	.	.	PROPN
ftr-499	390	6	15	15	NUM
ftr-499	390	7	.	.	X
ftr-499	390	8	45	45	NUM
ftr-499	390	9	.	.	PUNCT
ftr-499	391	1	see	see	VERB
ftr-499	391	2	mckee	mckee	PROPN
ftr-499	391	3	et	et	PROPN
ftr-499	391	4	al	al	PROPN
ftr-499	391	5	.	.	PROPN
ftr-499	391	6	,	,	PUNCT
ftr-499	391	7	supra	supra	PROPN
ftr-499	391	8	note	note	PROPN
ftr-499	391	9	4	4	NUM
ftr-499	391	10	,	,	PUNCT
ftr-499	391	11	5.01-.10	5.01-.10	PROPN
ftr-499	391	12	(	(	PUNCT
ftr-499	391	13	causing	cause	VERB
ftr-499	391	14	p	p	PRON
ftr-499	391	15	to	to	PART
ftr-499	391	16	recognize	recognize	VERB
ftr-499	391	17	gain	gain	NOUN
ftr-499	391	18	measured	measure	VERB
ftr-499	391	19	by	by	ADP
ftr-499	391	20	the	the	DET
ftr-499	391	21	value	value	NOUN
ftr-499	391	22	of	of	ADP
ftr-499	391	23	the	the	DET
ftr-499	391	24	partnership	partnership	NOUN
ftr-499	391	25	interest	interest	NOUN
ftr-499	391	26	transferred	transfer	VERB
ftr-499	391	27	to	to	ADP
ftr-499	391	28	the	the	DET
ftr-499	391	29	service	service	NOUN
ftr-499	391	30	provider	provider	NOUN
ftr-499	391	31	would	would	AUX
ftr-499	391	32	cause	cause	VERB
ftr-499	391	33	a	a	DET
ftr-499	391	34	discrepancy	discrepancy	NOUN
ftr-499	391	35	between	between	ADP
ftr-499	391	36	the	the	DET
ftr-499	391	37	partners	partner	NOUN
ftr-499	391	38	'	'	PART
ftr-499	391	39	outside	outside	ADJ
ftr-499	391	40	bases	basis	NOUN
ftr-499	391	41	and	and	CCONJ
ftr-499	391	42	the	the	DET
ftr-499	391	43	bases	basis	NOUN
ftr-499	391	44	of	of	ADP
ftr-499	391	45	the	the	DET
ftr-499	391	46	assets	asset	NOUN
ftr-499	391	47	in	in	ADP
ftr-499	391	48	the	the	DET
ftr-499	391	49	partnership	partnership	NOUN
ftr-499	391	50	)	)	PUNCT
ftr-499	391	51	.	.	PUNCT
ftr-499	392	1	see	see	VERB
ftr-499	392	2	also	also	ADV
ftr-499	392	3	1	1	NUM
ftr-499	392	4	william	william	PROPN
ftr-499	392	5	s.	s.	PROPN
ftr-499	392	6	mckee	mckee	PROPN
ftr-499	392	7	et	et	PROPN
ftr-499	392	8	al	al	PROPN
ftr-499	392	9	.	.	PROPN
ftr-499	392	10	,	,	PUNCT
ftr-499	392	11	federal	federal	ADJ
ftr-499	392	12	taxation	taxation	NOUN
ftr-499	392	13	of	of	ADP
ftr-499	392	14	partnerships	partnership	NOUN
ftr-499	392	15	and	and	CCONJ
ftr-499	392	16	partners	partner	NOUN
ftr-499	392	17	5.03[1][c	5.03[1][c	NUM
ftr-499	392	18	]	]	PUNCT
ftr-499	393	1	(	(	PUNCT
ftr-499	393	2	1st	1st	ADJ
ftr-499	393	3	ed	ed	NOUN
ftr-499	393	4	.	.	PROPN
ftr-499	393	5	1977	1977	NUM
ftr-499	393	6	)	)	PUNCT
ftr-499	393	7	.	.	PUNCT
ftr-499	394	1	46	46	NUM
ftr-499	394	2	.	.	PUNCT
ftr-499	394	3	regs	regs	PROPN
ftr-499	394	4	.	.	PUNCT
ftr-499	395	1	§	§	PROPN
ftr-499	395	2	1.721	1.721	NUM
ftr-499	395	3	-	-	SYM
ftr-499	395	4	1(b)(1	1(b)(1	NUM
ftr-499	395	5	)	)	PUNCT
ftr-499	395	6	.	.	PUNCT
ftr-499	396	1	19931	19931	NUM
ftr-499	396	2	florida	florida	PROPN
ftr-499	396	3	tax	tax	PROPN
ftr-499	396	4	review	review	NOUN
ftr-499	396	5	treated	treat	VERB
ftr-499	396	6	as	as	ADP
ftr-499	396	7	a	a	DET
ftr-499	396	8	guaranteed	guarantee	VERB
ftr-499	396	9	payment	payment	NOUN
ftr-499	396	10	for	for	ADP
ftr-499	396	11	services	service	NOUN
ftr-499	396	12	under	under	ADP
ftr-499	396	13	section	section	NOUN
ftr-499	396	14	707(c	707(c	PROPN
ftr-499	396	15	)	)	PUNCT
ftr-499	396	16	.	.	PUNCT
ftr-499	397	1	while	while	SCONJ
ftr-499	397	2	it	it	PRON
ftr-499	397	3	is	be	AUX
ftr-499	397	4	generally	generally	ADV
ftr-499	397	5	true	true	ADJ
ftr-499	397	6	that	that	SCONJ
ftr-499	397	7	the	the	DET
ftr-499	397	8	transfer	transfer	NOUN
ftr-499	397	9	by	by	ADP
ftr-499	397	10	a	a	DET
ftr-499	397	11	partnership	partnership	NOUN
ftr-499	397	12	of	of	ADP
ftr-499	397	13	appreciated	appreciated	ADJ
ftr-499	397	14	property	property	NOUN
ftr-499	397	15	in	in	ADP
ftr-499	397	16	satisfaction	satisfaction	NOUN
ftr-499	397	17	of	of	ADP
ftr-499	397	18	a	a	DET
ftr-499	397	19	guaranteed	guarantee	VERB
ftr-499	397	20	payment	payment	NOUN
ftr-499	397	21	would	would	AUX
ftr-499	397	22	cause	cause	VERB
ftr-499	397	23	the	the	DET
ftr-499	397	24	partnership	partnership	NOUN
ftr-499	397	25	to	to	PART
ftr-499	397	26	recognize	recognize	VERB
ftr-499	397	27	gain	gain	NOUN
ftr-499	397	28	,	,	PUNCT
ftr-499	397	29	that	that	SCONJ
ftr-499	397	30	truism	truism	NOUN
ftr-499	397	31	begs	beg	VERB
ftr-499	397	32	the	the	DET
ftr-499	397	33	question	question	NOUN
ftr-499	397	34	of	of	ADP
ftr-499	397	35	what	what	DET
ftr-499	397	36	property	property	NOUN
ftr-499	397	37	is	be	AUX
ftr-499	397	38	to	to	PART
ftr-499	397	39	be	be	AUX
ftr-499	397	40	deemed	deem	VERB
ftr-499	397	41	transferred	transfer	VERB
ftr-499	397	42	as	as	ADP
ftr-499	397	43	compensation	compensation	NOUN
ftr-499	397	44	for	for	ADP
ftr-499	397	45	services	service	NOUN
ftr-499	397	46	.	.	PUNCT
ftr-499	398	1	finally	finally	ADV
ftr-499	398	2	,	,	PUNCT
ftr-499	398	3	it	it	PRON
ftr-499	398	4	has	have	AUX
ftr-499	398	5	been	be	AUX
ftr-499	398	6	argued	argue	VERB
ftr-499	398	7	that	that	SCONJ
ftr-499	398	8	a	a	DET
ftr-499	398	9	partnership	partnership	NOUN
ftr-499	398	10	's	's	PART
ftr-499	398	11	failure	failure	NOUN
ftr-499	398	12	to	to	PART
ftr-499	398	13	recognize	recognize	VERB
ftr-499	398	14	gain	gain	NOUN
ftr-499	398	15	on	on	ADP
ftr-499	398	16	a	a	DET
ftr-499	398	17	transfer	transfer	NOUN
ftr-499	398	18	of	of	ADP
ftr-499	398	19	a	a	DET
ftr-499	398	20	capital	capital	NOUN
ftr-499	398	21	interest	interest	NOUN
ftr-499	398	22	for	for	ADP
ftr-499	398	23	services	service	NOUN
ftr-499	398	24	would	would	AUX
ftr-499	398	25	leave	leave	VERB
ftr-499	398	26	the	the	DET
ftr-499	398	27	partnership	partnership	NOUN
ftr-499	398	28	with	with	ADP
ftr-499	398	29	inadequate	inadequate	ADJ
ftr-499	398	30	basis	basis	NOUN
ftr-499	398	31	in	in	ADP
ftr-499	398	32	its	its	PRON
ftr-499	398	33	assets	asset	NOUN
ftr-499	398	34	and	and	CCONJ
ftr-499	398	35	would	would	AUX
ftr-499	398	36	expose	expose	VERB
ftr-499	398	37	the	the	DET
ftr-499	398	38	service	service	NOUN
ftr-499	398	39	recipient	recipient	NOUN
ftr-499	398	40	to	to	PART
ftr-499	398	41	double	double	VERB
ftr-499	398	42	taxation	taxation	NOUN
ftr-499	398	43	on	on	ADP
ftr-499	398	44	the	the	DET
ftr-499	398	45	value	value	NOUN
ftr-499	398	46	of	of	ADP
ftr-499	398	47	its	its	PRON
ftr-499	398	48	services	service	NOUN
ftr-499	398	49	.	.	PUNCT
ftr-499	399	1	under	under	ADP
ftr-499	399	2	the	the	DET
ftr-499	399	3	entity	entity	NOUN
ftr-499	399	4	theory	theory	NOUN
ftr-499	399	5	,	,	PUNCT
ftr-499	399	6	the	the	DET
ftr-499	399	7	service	service	NOUN
ftr-499	399	8	recipient	recipient	NOUN
ftr-499	399	9	is	be	AUX
ftr-499	399	10	in	in	ADP
ftr-499	399	11	the	the	DET
ftr-499	399	12	same	same	ADJ
ftr-499	399	13	position	position	NOUN
ftr-499	399	14	as	as	ADP
ftr-499	399	15	a	a	DET
ftr-499	399	16	person	person	NOUN
ftr-499	399	17	that	that	PRON
ftr-499	399	18	has	have	AUX
ftr-499	399	19	contributed	contribute	VERB
ftr-499	399	20	cash	cash	NOUN
ftr-499	399	21	to	to	ADP
ftr-499	399	22	a	a	DET
ftr-499	399	23	partnership	partnership	NOUN
ftr-499	399	24	holding	hold	VERB
ftr-499	399	25	appreciated	appreciated	ADJ
ftr-499	399	26	assets	asset	NOUN
ftr-499	399	27	in	in	ADP
ftr-499	399	28	exchange	exchange	NOUN
ftr-499	399	29	for	for	ADP
ftr-499	399	30	a	a	DET
ftr-499	399	31	partnership	partnership	NOUN
ftr-499	399	32	interest	interest	NOUN
ftr-499	399	33	and	and	CCONJ
ftr-499	399	34	is	be	AUX
ftr-499	399	35	equally	equally	ADV
ftr-499	399	36	eligible	eligible	ADJ
ftr-499	399	37	for	for	ADP
ftr-499	399	38	the	the	DET
ftr-499	399	39	relief	relief	NOUN
ftr-499	399	40	granted	grant	VERB
ftr-499	399	41	by	by	ADP
ftr-499	399	42	section	section	NOUN
ftr-499	399	43	704(c	704(c	PROPN
ftr-499	399	44	)	)	PUNCT
ftr-499	399	45	principles	principle	NOUN
ftr-499	399	46	.	.	PUNCT
ftr-499	400	1	while	while	SCONJ
ftr-499	400	2	the	the	DET
ftr-499	400	3	adequacy	adequacy	NOUN
ftr-499	400	4	of	of	ADP
ftr-499	400	5	that	that	DET
ftr-499	400	6	relief	relief	NOUN
ftr-499	400	7	has	have	AUX
ftr-499	400	8	historically	historically	ADV
ftr-499	400	9	been	be	AUX
ftr-499	400	10	limited	limit	VERB
ftr-499	400	11	by	by	ADP
ftr-499	400	12	the	the	DET
ftr-499	400	13	"	"	PUNCT
ftr-499	400	14	ceiling	ceiling	NOUN
ftr-499	400	15	rule	rule	NOUN
ftr-499	400	16	,	,	PUNCT
ftr-499	400	17	"	"	PUNCT
ftr-499	400	18	that	that	SCONJ
ftr-499	400	19	limitation	limitation	NOUN
ftr-499	400	20	has	have	AUX
ftr-499	400	21	been	be	AUX
ftr-499	400	22	alleviated	alleviate	VERB
ftr-499	400	23	by	by	ADP
ftr-499	400	24	proposed	propose	VERB
ftr-499	400	25	regulations	regulation	NOUN
ftr-499	400	26	section	section	NOUN
ftr-499	400	27	1.704	1.704	NUM
ftr-499	400	28	-	-	SYM
ftr-499	400	29	3	3	NUM
ftr-499	400	30	.	.	PUNCT
ftr-499	401	1	in	in	ADP
ftr-499	401	2	any	any	DET
ftr-499	401	3	event	event	NOUN
ftr-499	401	4	,	,	PUNCT
ftr-499	401	5	there	there	PRON
ftr-499	401	6	is	be	VERB
ftr-499	401	7	no	no	DET
ftr-499	401	8	need	need	NOUN
ftr-499	401	9	for	for	ADP
ftr-499	401	10	being	be	AUX
ftr-499	401	11	more	more	ADV
ftr-499	401	12	solicitous	solicitous	ADJ
ftr-499	401	13	of	of	ADP
ftr-499	401	14	the	the	DET
ftr-499	401	15	ongoing	ongoing	ADJ
ftr-499	401	16	taxation	taxation	NOUN
ftr-499	401	17	of	of	ADP
ftr-499	401	18	a	a	DET
ftr-499	401	19	person	person	NOUN
ftr-499	401	20	that	that	PRON
ftr-499	401	21	recognizes	recognize	VERB
ftr-499	401	22	income	income	NOUN
ftr-499	401	23	on	on	ADP
ftr-499	401	24	becoming	become	VERB
ftr-499	401	25	a	a	DET
ftr-499	401	26	partner	partner	NOUN
ftr-499	401	27	in	in	ADP
ftr-499	401	28	exchange	exchange	NOUN
ftr-499	401	29	for	for	ADP
ftr-499	401	30	service	service	NOUN
ftr-499	401	31	than	than	ADP
ftr-499	401	32	of	of	ADP
ftr-499	401	33	a	a	DET
ftr-499	401	34	person	person	NOUN
ftr-499	401	35	that	that	PRON
ftr-499	401	36	becomes	become	VERB
ftr-499	401	37	a	a	DET
ftr-499	401	38	partner	partner	NOUN
ftr-499	401	39	upon	upon	SCONJ
ftr-499	401	40	making	make	VERB
ftr-499	401	41	a	a	DET
ftr-499	401	42	cash	cash	NOUN
ftr-499	401	43	contribution	contribution	NOUN
ftr-499	401	44	,	,	PUNCT
ftr-499	401	45	one	one	NUM
ftr-499	401	46	that	that	PRON
ftr-499	401	47	presumably	presumably	ADV
ftr-499	401	48	is	be	AUX
ftr-499	401	49	made	make	VERB
ftr-499	401	50	with	with	ADP
ftr-499	401	51	after	after	ADP
ftr-499	401	52	-	-	PUNCT
ftr-499	401	53	tax	tax	NOUN
ftr-499	401	54	dollars	dollar	NOUN
ftr-499	401	55	.	.	PUNCT
ftr-499	402	1	b.	b.	PROPN
ftr-499	403	1	the	the	DET
ftr-499	403	2	receipt	receipt	NOUN
ftr-499	403	3	of	of	ADP
ftr-499	403	4	a	a	DET
ftr-499	403	5	partnership	partnership	NOUN
ftr-499	403	6	option	option	NOUN
ftr-499	403	7	for	for	ADP
ftr-499	403	8	services	service	NOUN
ftr-499	403	9	c	c	VERB
ftr-499	403	10	,	,	PUNCT
ftr-499	403	11	in	in	ADP
ftr-499	403	12	exchange	exchange	NOUN
ftr-499	403	13	for	for	ADP
ftr-499	403	14	services	service	NOUN
ftr-499	403	15	,	,	PUNCT
ftr-499	403	16	receives	receive	VERB
ftr-499	403	17	an	an	DET
ftr-499	403	18	option	option	NOUN
ftr-499	403	19	entitling	entitle	VERB
ftr-499	403	20	c	c	NOUN
ftr-499	403	21	to	to	PART
ftr-499	403	22	acquire	acquire	VERB
ftr-499	403	23	a	a	DET
ftr-499	403	24	10	10	NUM
ftr-499	403	25	%	%	NOUN
ftr-499	403	26	partnership	partnership	NOUN
ftr-499	403	27	interest	interest	NOUN
ftr-499	403	28	for	for	ADP
ftr-499	403	29	25	25	NUM
ftr-499	403	30	.	.	PUNCT
ftr-499	404	1	c	c	NOUN
ftr-499	404	2	exercises	exercise	VERB
ftr-499	404	3	that	that	DET
ftr-499	404	4	option	option	NOUN
ftr-499	404	5	in	in	ADP
ftr-499	404	6	two	two	NUM
ftr-499	404	7	years	year	NOUN
ftr-499	404	8	,	,	PUNCT
ftr-499	404	9	when	when	SCONJ
ftr-499	404	10	the	the	DET
ftr-499	404	11	asset	asset	NOUN
ftr-499	404	12	has	have	AUX
ftr-499	404	13	appreciated	appreciate	VERB
ftr-499	404	14	to	to	ADP
ftr-499	404	15	400	400	NUM
ftr-499	404	16	.	.	PUNCT
ftr-499	405	1	assuming	assume	VERB
ftr-499	405	2	,	,	PUNCT
ftr-499	405	3	as	as	SCONJ
ftr-499	405	4	is	be	AUX
ftr-499	405	5	generally	generally	ADV
ftr-499	405	6	true	true	ADJ
ftr-499	405	7	,	,	PUNCT
ftr-499	405	8	that	that	SCONJ
ftr-499	405	9	a	a	DET
ftr-499	405	10	p	p	NOUN
ftr-499	405	11	option	option	NOUN
ftr-499	405	12	does	do	AUX
ftr-499	405	13	not	not	PART
ftr-499	405	14	have	have	VERB
ftr-499	405	15	a	a	DET
ftr-499	405	16	readily	readily	ADV
ftr-499	405	17	ascertainable	ascertainable	ADJ
ftr-499	405	18	value	value	NOUN
ftr-499	405	19	within	within	ADP
ftr-499	405	20	the	the	DET
ftr-499	405	21	meaning	meaning	NOUN
ftr-499	405	22	of	of	ADP
ftr-499	405	23	regulations	regulation	NOUN
ftr-499	405	24	section	section	NOUN
ftr-499	405	25	1.83	1.83	NUM
ftr-499	405	26	-	-	SYM
ftr-499	405	27	7(b	7(b	NOUN
ftr-499	405	28	)	)	PUNCT
ftr-499	405	29	,	,	PUNCT
ftr-499	405	30	p	p	X
ftr-499	405	31	's	's	PART
ftr-499	405	32	grant	grant	NOUN
ftr-499	405	33	of	of	ADP
ftr-499	405	34	an	an	DET
ftr-499	405	35	option	option	NOUN
ftr-499	405	36	to	to	ADP
ftr-499	405	37	c	c	NOUN
ftr-499	405	38	has	have	AUX
ftr-499	405	39	no	no	DET
ftr-499	405	40	tax	tax	NOUN
ftr-499	405	41	effect	effect	NOUN
ftr-499	405	42	to	to	ADP
ftr-499	405	43	any	any	PRON
ftr-499	405	44	of	of	ADP
ftr-499	405	45	p	p	X
ftr-499	405	46	,	,	PUNCT
ftr-499	405	47	c	c	PROPN
ftr-499	405	48	,	,	PUNCT
ftr-499	405	49	a	a	PRON
ftr-499	405	50	or	or	CCONJ
ftr-499	405	51	b.	b.	NOUN
ftr-499	405	52	the	the	DET
ftr-499	405	53	effect	effect	NOUN
ftr-499	405	54	of	of	ADP
ftr-499	405	55	exercising	exercise	VERB
ftr-499	405	56	the	the	DET
ftr-499	405	57	option	option	NOUN
ftr-499	405	58	depends	depend	VERB
ftr-499	405	59	on	on	ADP
ftr-499	405	60	whether	whether	SCONJ
ftr-499	405	61	an	an	DET
ftr-499	405	62	aggregate	aggregate	ADJ
ftr-499	405	63	or	or	CCONJ
ftr-499	405	64	entity	entity	NOUN
ftr-499	405	65	analysis	analysis	NOUN
ftr-499	405	66	rule	rule	NOUN
ftr-499	405	67	is	be	AUX
ftr-499	405	68	adopted	adopt	VERB
ftr-499	405	69	.	.	PUNCT
ftr-499	406	1	the	the	DET
ftr-499	406	2	consensus	consensus	NOUN
ftr-499	406	3	would	would	AUX
ftr-499	406	4	be	be	AUX
ftr-499	406	5	to	to	PART
ftr-499	406	6	adopt	adopt	VERB
ftr-499	406	7	an	an	DET
ftr-499	406	8	entity	entity	NOUN
ftr-499	406	9	view	view	NOUN
ftr-499	406	10	of	of	ADP
ftr-499	406	11	c	c	PROPN
ftr-499	406	12	's	's	PART
ftr-499	406	13	acquisition	acquisition	NOUN
ftr-499	406	14	of	of	ADP
ftr-499	406	15	an	an	DET
ftr-499	406	16	interest	interest	NOUN
ftr-499	406	17	for	for	ADP
ftr-499	406	18	a	a	DET
ftr-499	406	19	25	25	NUM
ftr-499	406	20	cash	cash	NOUN
ftr-499	406	21	contribution	contribution	NOUN
ftr-499	406	22	and	and	CCONJ
ftr-499	406	23	an	an	DET
ftr-499	406	24	aggregate	aggregate	ADJ
ftr-499	406	25	view	view	NOUN
ftr-499	406	26	of	of	ADP
ftr-499	406	27	the	the	DET
ftr-499	406	28	compensatory	compensatory	ADJ
ftr-499	406	29	portion	portion	NOUN
ftr-499	406	30	of	of	ADP
ftr-499	406	31	the	the	DET
ftr-499	406	32	acquisition.47	acquisition.47	NOUN
ftr-499	406	33	1	1	NUM
ftr-499	406	34	.	.	PUNCT
ftr-499	407	1	consensus	consensus	NOUN
ftr-499	407	2	view	view	NOUN
ftr-499	407	3	-	-	PUNCT
ftr-499	407	4	hybridanalysis.--on	hybridanalysis.--on	NOUN
ftr-499	407	5	c	c	NOUN
ftr-499	407	6	's	's	PART
ftr-499	407	7	exercise	exercise	NOUN
ftr-499	407	8	of	of	ADP
ftr-499	407	9	its	its	PRON
ftr-499	407	10	option	option	NOUN
ftr-499	408	1	,	,	PUNCT
ftr-499	408	2	c	c	PROPN
ftr-499	408	3	recognizes	recognize	VERB
ftr-499	408	4	ordinary	ordinary	ADJ
ftr-499	408	5	income	income	NOUN
ftr-499	408	6	equal	equal	ADJ
ftr-499	408	7	to	to	ADP
ftr-499	408	8	the	the	DET
ftr-499	408	9	excess	excess	NOUN
ftr-499	408	10	of	of	ADP
ftr-499	408	11	the	the	DET
ftr-499	408	12	value	value	NOUN
ftr-499	408	13	of	of	ADP
ftr-499	408	14	the	the	DET
ftr-499	408	15	interest	interest	NOUN
ftr-499	408	16	received	receive	VERB
ftr-499	408	17	over	over	ADP
ftr-499	408	18	its	its	PRON
ftr-499	408	19	purchase	purchase	NOUN
ftr-499	408	20	price	price	NOUN
ftr-499	408	21	for	for	ADP
ftr-499	408	22	the	the	DET
ftr-499	408	23	interest	interest	NOUN
ftr-499	408	24	and	and	CCONJ
ftr-499	408	25	,	,	PUNCT
ftr-499	408	26	subject	subject	ADJ
ftr-499	408	27	to	to	ADP
ftr-499	408	28	the	the	DET
ftr-499	408	29	capitalization	capitalization	NOUN
ftr-499	408	30	rules	rule	NOUN
ftr-499	408	31	,	,	PUNCT
ftr-499	408	32	p	p	PROPN
ftr-499	408	33	has	have	VERB
ftr-499	408	34	a	a	DET
ftr-499	408	35	corresponding	corresponding	ADJ
ftr-499	408	36	deduction.48	deduction.48	NOUN
ftr-499	408	37	assuming	assume	VERB
ftr-499	408	38	that	that	SCONJ
ftr-499	408	39	the	the	DET
ftr-499	408	40	value	value	NOUN
ftr-499	408	41	of	of	ADP
ftr-499	408	42	c	c	PROPN
ftr-499	408	43	's	's	PART
ftr-499	408	44	services	service	NOUN
ftr-499	408	45	has	have	AUX
ftr-499	408	46	been	be	AUX
ftr-499	408	47	included	include	VERB
ftr-499	408	48	in	in	ADP
ftr-499	408	49	the	the	DET
ftr-499	408	50	asset	asset	NOUN
ftr-499	408	51	's	's	PART
ftr-499	408	52	appreciation	appreciation	NOUN
ftr-499	408	53	to	to	ADP
ftr-499	408	54	400	400	NUM
ftr-499	408	55	,	,	PUNCT
ftr-499	408	56	the	the	DET
ftr-499	408	57	asset	asset	NOUN
ftr-499	408	58	's	's	PART
ftr-499	408	59	47	47	NUM
ftr-499	408	60	.	.	PUNCT
ftr-499	409	1	mckee	mckee	PROPN
ftr-499	409	2	et	et	PROPN
ftr-499	409	3	al	al	PROPN
ftr-499	409	4	.	.	PROPN
ftr-499	409	5	,	,	PUNCT
ftr-499	409	6	supra	supra	PROPN
ftr-499	409	7	note	note	PROPN
ftr-499	409	8	4	4	NUM
ftr-499	409	9	,	,	PUNCT
ftr-499	409	10	5.08[2][b	5.08[2][b	NUM
ftr-499	409	11	]	]	PUNCT
ftr-499	409	12	.	.	PUNCT
ftr-499	410	1	48	48	NUM
ftr-499	410	2	.	.	PUNCT
ftr-499	410	3	regs	regs	PROPN
ftr-499	410	4	.	.	PUNCT
ftr-499	411	1	§	§	PROPN
ftr-499	411	2	1.83	1.83	NUM
ftr-499	411	3	-	-	NUM
ftr-499	411	4	7(a	7(a	NUM
ftr-499	411	5	)	)	PUNCT
ftr-499	411	6	.	.	PUNCT
ftr-499	412	1	[	[	X
ftr-499	412	2	vol	vol	NOUN
ftr-499	412	3	1:9	1:9	NUM
ftr-499	412	4	partnership	partnership	NOUN
ftr-499	412	5	securities	security	NOUN
ftr-499	412	6	pre	pre	ADJ
ftr-499	412	7	-	-	ADJ
ftr-499	412	8	services	service	NOUN
ftr-499	412	9	value	value	NOUN
ftr-499	412	10	was	be	AUX
ftr-499	412	11	382.5	382.5	NUM
ftr-499	412	12	.	.	PUNCT
ftr-499	413	1	after	after	SCONJ
ftr-499	413	2	the	the	DET
ftr-499	413	3	services	service	NOUN
ftr-499	413	4	are	be	AUX
ftr-499	413	5	taken	take	VERB
ftr-499	413	6	into	into	ADP
ftr-499	413	7	account	account	NOUN
ftr-499	413	8	,	,	PUNCT
ftr-499	413	9	p	p	PROPN
ftr-499	413	10	has	have	VERB
ftr-499	413	11	assets	asset	NOUN
ftr-499	413	12	of	of	ADP
ftr-499	413	13	425	425	NUM
ftr-499	413	14	and	and	CCONJ
ftr-499	413	15	c	c	NOUN
ftr-499	413	16	's	's	PART
ftr-499	413	17	interest	interest	NOUN
ftr-499	413	18	has	have	VERB
ftr-499	413	19	a	a	DET
ftr-499	413	20	value	value	NOUN
ftr-499	413	21	of	of	ADP
ftr-499	413	22	42.5.4	42.5.4	NOUN
ftr-499	413	23	'	'	PUNCT
ftr-499	413	24	thus	thus	ADV
ftr-499	413	25	c	c	X
ftr-499	413	26	's	's	PART
ftr-499	413	27	income	income	NOUN
ftr-499	413	28	and	and	CCONJ
ftr-499	413	29	p	p	X
ftr-499	413	30	's	's	PART
ftr-499	413	31	deduction	deduction	NOUN
ftr-499	413	32	each	each	DET
ftr-499	413	33	equal	equal	ADJ
ftr-499	413	34	17.50	17.50	NUM
ftr-499	413	35	.	.	PUNCT
ftr-499	414	1	c	c	PROPN
ftr-499	414	2	is	be	AUX
ftr-499	414	3	deemed	deem	VERB
ftr-499	414	4	to	to	PART
ftr-499	414	5	receive	receive	VERB
ftr-499	414	6	25/42.5	25/42.5	NUM
ftr-499	414	7	of	of	ADP
ftr-499	414	8	its	its	PRON
ftr-499	414	9	interest	interest	NOUN
ftr-499	414	10	for	for	ADP
ftr-499	414	11	cash	cash	NOUN
ftr-499	414	12	in	in	ADP
ftr-499	414	13	a	a	DET
ftr-499	414	14	tax	tax	NOUN
ftr-499	414	15	-	-	PUNCT
ftr-499	414	16	free	free	ADJ
ftr-499	414	17	transaction	transaction	NOUN
ftr-499	414	18	and	and	CCONJ
ftr-499	414	19	to	to	PART
ftr-499	414	20	receive	receive	VERB
ftr-499	414	21	17.5/42.5	17.5/42.5	PROPN
ftr-499	414	22	of	of	ADP
ftr-499	414	23	its	its	PRON
ftr-499	414	24	interest	interest	NOUN
ftr-499	414	25	for	for	ADP
ftr-499	414	26	services	service	NOUN
ftr-499	414	27	in	in	ADP
ftr-499	414	28	a	a	DET
ftr-499	414	29	transaction	transaction	NOUN
ftr-499	414	30	in	in	ADP
ftr-499	414	31	which	which	PRON
ftr-499	414	32	p	p	NOUN
ftr-499	414	33	is	be	AUX
ftr-499	414	34	to	to	PART
ftr-499	414	35	recognize	recognize	VERB
ftr-499	414	36	gain	gain	NOUN
ftr-499	414	37	.	.	PUNCT
ftr-499	415	1	the	the	DET
ftr-499	415	2	portion	portion	NOUN
ftr-499	415	3	of	of	ADP
ftr-499	415	4	c	c	PROPN
ftr-499	415	5	's	's	PART
ftr-499	415	6	interest	interest	NOUN
ftr-499	415	7	in	in	ADP
ftr-499	415	8	p	p	NOUN
ftr-499	415	9	attributable	attributable	ADJ
ftr-499	415	10	to	to	ADP
ftr-499	415	11	services	service	NOUN
ftr-499	415	12	(	(	PUNCT
ftr-499	415	13	17.5/42.5	17.5/42.5	NUM
ftr-499	415	14	x	x	SYM
ftr-499	415	15	10	10	NUM
ftr-499	415	16	%	%	NOUN
ftr-499	415	17	=	=	NOUN
ftr-499	415	18	4.12	4.12	NUM
ftr-499	415	19	%	%	NOUN
ftr-499	415	20	)	)	PUNCT
ftr-499	415	21	represents	represent	VERB
ftr-499	415	22	a	a	DET
ftr-499	415	23	4.12	4.12	NUM
ftr-499	415	24	%	%	NOUN
ftr-499	415	25	interest	interest	NOUN
ftr-499	415	26	in	in	ADP
ftr-499	415	27	the	the	DET
ftr-499	415	28	asset	asset	NOUN
ftr-499	415	29	and	and	CCONJ
ftr-499	415	30	a	a	DET
ftr-499	415	31	4.12	4.12	NUM
ftr-499	415	32	%	%	NOUN
ftr-499	415	33	interest	interest	NOUN
ftr-499	415	34	in	in	ADP
ftr-499	415	35	p	p	NOUN
ftr-499	415	36	's	's	PART
ftr-499	415	37	cash	cash	NOUN
ftr-499	415	38	of	of	ADP
ftr-499	415	39	25	25	NUM
ftr-499	415	40	.	.	PUNCT
ftr-499	416	1	c	c	PROPN
ftr-499	416	2	is	be	AUX
ftr-499	416	3	deemed	deem	VERB
ftr-499	416	4	to	to	PART
ftr-499	416	5	have	have	AUX
ftr-499	416	6	had	have	AUX
ftr-499	416	7	distributed	distribute	VERB
ftr-499	416	8	to	to	ADP
ftr-499	416	9	it	it	PRON
ftr-499	416	10	a	a	DET
ftr-499	416	11	4.12	4.12	NUM
ftr-499	416	12	%	%	NOUN
ftr-499	416	13	interest	interest	NOUN
ftr-499	416	14	in	in	ADP
ftr-499	416	15	the	the	DET
ftr-499	416	16	asset	asset	NOUN
ftr-499	416	17	with	with	ADP
ftr-499	416	18	a	a	DET
ftr-499	416	19	fair	fair	ADJ
ftr-499	416	20	market	market	NOUN
ftr-499	416	21	value	value	NOUN
ftr-499	416	22	of	of	ADP
ftr-499	416	23	16.47	16.47	NUM
ftr-499	416	24	and	and	CCONJ
ftr-499	416	25	a	a	DET
ftr-499	416	26	basis	basis	NOUN
ftr-499	416	27	to	to	ADP
ftr-499	416	28	p	p	PRON
ftr-499	416	29	,	,	PUNCT
ftr-499	416	30	taking	take	VERB
ftr-499	416	31	into	into	ADP
ftr-499	416	32	account	account	NOUN
ftr-499	416	33	the	the	DET
ftr-499	416	34	17.50	17.50	NUM
ftr-499	416	35	increase	increase	NOUN
ftr-499	416	36	in	in	ADP
ftr-499	416	37	basis	basis	NOUN
ftr-499	416	38	resulting	result	VERB
ftr-499	416	39	from	from	ADP
ftr-499	416	40	c	c	PROPN
ftr-499	416	41	's	's	PART
ftr-499	416	42	services,5	services,5	NOUN
ftr-499	416	43	"	"	PUNCT
ftr-499	416	44	of	of	ADP
ftr-499	416	45	8.96	8.96	NUM
ftr-499	416	46	.	.	PUNCT
ftr-499	417	1	p	p	NOUN
ftr-499	417	2	recognizes	recognize	VERB
ftr-499	417	3	7.5	7.5	NUM
ftr-499	417	4	of	of	ADP
ftr-499	417	5	gain	gain	NOUN
ftr-499	417	6	,	,	PUNCT
ftr-499	417	7	half	half	NOUN
ftr-499	417	8	of	of	ADP
ftr-499	417	9	which	which	PRON
ftr-499	417	10	is	be	AUX
ftr-499	417	11	allocable	allocable	ADJ
ftr-499	417	12	to	to	ADP
ftr-499	417	13	each	each	PRON
ftr-499	417	14	of	of	ADP
ftr-499	417	15	a	a	PRON
ftr-499	417	16	and	and	CCONJ
ftr-499	417	17	b.	b.	PROPN
ftr-499	417	18	c	c	PROPN
ftr-499	417	19	is	be	AUX
ftr-499	417	20	deemed	deem	VERB
ftr-499	417	21	to	to	PART
ftr-499	417	22	contribute	contribute	VERB
ftr-499	417	23	its	its	PRON
ftr-499	417	24	4.12	4.12	NUM
ftr-499	417	25	%	%	NOUN
ftr-499	417	26	of	of	ADP
ftr-499	417	27	the	the	DET
ftr-499	417	28	asset	asset	NOUN
ftr-499	417	29	(	(	PUNCT
ftr-499	417	30	with	with	ADP
ftr-499	417	31	a	a	DET
ftr-499	417	32	basis	basis	NOUN
ftr-499	417	33	and	and	CCONJ
ftr-499	417	34	value	value	NOUN
ftr-499	417	35	of	of	ADP
ftr-499	417	36	16.47	16.47	NUM
ftr-499	417	37	)	)	PUNCT
ftr-499	417	38	to	to	ADP
ftr-499	417	39	p.	p.	NOUN
ftr-499	417	40	that	that	SCONJ
ftr-499	417	41	contribution	contribution	NOUN
ftr-499	417	42	increases	increase	VERB
ftr-499	417	43	p	p	NOUN
ftr-499	417	44	's	's	PART
ftr-499	417	45	basis	basis	NOUN
ftr-499	417	46	in	in	ADP
ftr-499	417	47	the	the	DET
ftr-499	417	48	asset	asset	NOUN
ftr-499	417	49	to	to	ADP
ftr-499	417	50	225	225	NUM
ftr-499	417	51	.	.	PUNCT
ftr-499	418	1	p	p	PRON
ftr-499	418	2	's	's	PART
ftr-499	418	3	balance	balance	NOUN
ftr-499	418	4	sheet	sheet	NOUN
ftr-499	418	5	would	would	AUX
ftr-499	418	6	be	be	AUX
ftr-499	418	7	:	:	PUNCT
ftr-499	418	8	asset	asset	NOUN
ftr-499	418	9	book	book	NOUN
ftr-499	418	10	tax	tax	NOUN
ftr-499	418	11	partner	partner	NOUN
ftr-499	418	12	book	book	NOUN
ftr-499	418	13	tax	tax	NOUN
ftr-499	418	14	asset	asset	NOUN
ftr-499	418	15	400	400	NUM
ftr-499	418	16	225	225	NUM
ftr-499	418	17	a	a	DET
ftr-499	418	18	191.25	191.25	NUM
ftr-499	418	19	103.75	103.75	NUM
ftr-499	418	20	cash	cash	NOUN
ftr-499	418	21	25	25	NUM
ftr-499	418	22	25	25	NUM
ftr-499	418	23	b	b	NOUN
ftr-499	418	24	191.25	191.25	NUM
ftr-499	418	25	103.75	103.75	NUM
ftr-499	418	26	c	c	PROPN
ftr-499	418	27	42.5	42.5	NUM
ftr-499	418	28	42.5	42.5	NUM
ftr-499	418	29	total	total	NOUN
ftr-499	418	30	425	425	NUM
ftr-499	418	31	250	250	NUM
ftr-499	418	32	425	425	NUM
ftr-499	418	33	250	250	NUM
ftr-499	418	34	under	under	ADP
ftr-499	418	35	section	section	NOUN
ftr-499	418	36	704(c	704(c	PROPN
ftr-499	418	37	)	)	PUNCT
ftr-499	418	38	principles	principle	NOUN
ftr-499	418	39	,	,	PUNCT
ftr-499	418	40	p	p	X
ftr-499	418	41	's	's	PART
ftr-499	418	42	annual	annual	ADJ
ftr-499	418	43	depreciation	depreciation	NOUN
ftr-499	418	44	of	of	ADP
ftr-499	418	45	22.5	22.5	NUM
ftr-499	418	46	is	be	AUX
ftr-499	418	47	allocable	allocable	ADJ
ftr-499	418	48	4	4	NUM
ftr-499	418	49	to	to	ADP
ftr-499	418	50	c	c	NOUN
ftr-499	418	51	and	and	CCONJ
ftr-499	418	52	9.25	9.25	NUM
ftr-499	418	53	each	each	PRON
ftr-499	418	54	to	to	ADP
ftr-499	418	55	a	a	PRON
ftr-499	418	56	and	and	CCONJ
ftr-499	418	57	b.	b.	NOUN
ftr-499	418	58	if	if	SCONJ
ftr-499	418	59	p	p	PRON
ftr-499	418	60	can	can	AUX
ftr-499	418	61	deduct	deduct	VERB
ftr-499	418	62	the	the	DET
ftr-499	418	63	value	value	NOUN
ftr-499	418	64	of	of	ADP
ftr-499	418	65	c	c	PROPN
ftr-499	418	66	's	's	PART
ftr-499	418	67	services	service	NOUN
ftr-499	418	68	and	and	CCONJ
ftr-499	418	69	the	the	DET
ftr-499	418	70	asset	asset	NOUN
ftr-499	418	71	is	be	AUX
ftr-499	418	72	to	to	PART
ftr-499	418	73	have	have	VERB
ftr-499	418	74	a	a	DET
ftr-499	418	75	value	value	NOUN
ftr-499	418	76	of	of	ADP
ftr-499	418	77	400	400	NUM
ftr-499	418	78	after	after	ADP
ftr-499	418	79	the	the	DET
ftr-499	418	80	deduction	deduction	NOUN
ftr-499	418	81	,	,	PUNCT
ftr-499	418	82	the	the	DET
ftr-499	418	83	asset	asset	NOUN
ftr-499	418	84	can	can	AUX
ftr-499	418	85	be	be	AUX
ftr-499	418	86	viewed	view	VERB
ftr-499	418	87	as	as	ADP
ftr-499	418	88	being	be	AUX
ftr-499	418	89	initially	initially	ADV
ftr-499	418	90	worth	worth	ADJ
ftr-499	418	91	400	400	NUM
ftr-499	418	92	(	(	PUNCT
ftr-499	418	93	not	not	PART
ftr-499	418	94	382.5	382.5	NUM
ftr-499	418	95	)	)	PUNCT
ftr-499	418	96	,	,	PUNCT
ftr-499	418	97	having	have	VERB
ftr-499	418	98	its	its	PRON
ftr-499	418	99	book	book	NOUN
ftr-499	418	100	value	value	NOUN
ftr-499	418	101	increased	increase	VERB
ftr-499	418	102	by	by	ADP
ftr-499	418	103	c	c	PROPN
ftr-499	418	104	's	's	PART
ftr-499	418	105	service	service	NOUN
ftr-499	418	106	and	and	CCONJ
ftr-499	418	107	then	then	ADV
ftr-499	418	108	decreased	decrease	VERB
ftr-499	418	109	by	by	ADP
ftr-499	418	110	the	the	DET
ftr-499	418	111	deduction	deduction	NOUN
ftr-499	418	112	.	.	PUNCT
ftr-499	419	1	in	in	ADP
ftr-499	419	2	that	that	DET
ftr-499	419	3	case	case	NOUN
ftr-499	419	4	,	,	PUNCT
ftr-499	419	5	p	p	X
ftr-499	419	6	's	's	PART
ftr-499	419	7	total	total	ADJ
ftr-499	419	8	assets	asset	NOUN
ftr-499	419	9	(	(	PUNCT
ftr-499	419	10	prior	prior	ADV
ftr-499	419	11	to	to	ADP
ftr-499	419	12	taking	take	VERB
ftr-499	419	13	account	account	NOUN
ftr-499	419	14	the	the	DET
ftr-499	419	15	deductibility	deductibility	NOUN
ftr-499	419	16	of	of	ADP
ftr-499	419	17	c	c	PROPN
ftr-499	419	18	's	's	PART
ftr-499	419	19	services	service	NOUN
ftr-499	419	20	)	)	PUNCT
ftr-499	419	21	have	have	VERB
ftr-499	419	22	a	a	DET
ftr-499	419	23	value	value	NOUN
ftr-499	419	24	of	of	ADP
ftr-499	419	25	444.44	444.44	NUM
ftr-499	419	26	,	,	PUNCT
ftr-499	419	27	c	c	X
ftr-499	419	28	's	's	PART
ftr-499	419	29	10	10	NUM
ftr-499	419	30	%	%	NOUN
ftr-499	419	31	interest	interest	NOUN
ftr-499	419	32	has	have	VERB
ftr-499	419	33	a	a	DET
ftr-499	419	34	value	value	NOUN
ftr-499	419	35	of	of	ADP
ftr-499	419	36	44.44	44.44	NUM
ftr-499	419	37	,	,	PUNCT
ftr-499	419	38	c	c	PROPN
ftr-499	419	39	's	's	PART
ftr-499	419	40	services	service	NOUN
ftr-499	419	41	have	have	VERB
ftr-499	419	42	a	a	DET
ftr-499	419	43	value	value	NOUN
ftr-499	419	44	of	of	ADP
ftr-499	419	45	19.44	19.44	NUM
ftr-499	419	46	and	and	CCONJ
ftr-499	419	47	the	the	DET
ftr-499	419	48	asset	asset	NOUN
ftr-499	419	49	has	have	VERB
ftr-499	419	50	a	a	DET
ftr-499	419	51	value	value	NOUN
ftr-499	419	52	of	of	ADP
ftr-499	419	53	419.44	419.44	NUM
ftr-499	419	54	and	and	CCONJ
ftr-499	419	55	a	a	DET
ftr-499	419	56	basis	basis	NOUN
ftr-499	419	57	of	of	ADP
ftr-499	419	58	219.44	219.44	NUM
ftr-499	419	59	.	.	PUNCT
ftr-499	420	1	c	c	PROPN
ftr-499	420	2	has	have	AUX
ftr-499	420	3	acquired	acquire	VERB
ftr-499	420	4	25/44.44	25/44.44	NUM
ftr-499	420	5	of	of	ADP
ftr-499	420	6	its	its	PRON
ftr-499	420	7	interest	interest	NOUN
ftr-499	420	8	for	for	ADP
ftr-499	420	9	its	its	PRON
ftr-499	420	10	cash	cash	NOUN
ftr-499	420	11	contribution	contribution	NOUN
ftr-499	420	12	and	and	CCONJ
ftr-499	420	13	19.44/44.44	19.44/44.44	NUM
ftr-499	420	14	(	(	PUNCT
ftr-499	420	15	43.74	43.74	NUM
ftr-499	420	16	%	%	NOUN
ftr-499	420	17	)	)	PUNCT
ftr-499	420	18	of	of	ADP
ftr-499	420	19	its	its	PRON
ftr-499	420	20	interest	interest	NOUN
ftr-499	420	21	for	for	ADP
ftr-499	420	22	services	service	NOUN
ftr-499	420	23	.	.	PUNCT
ftr-499	421	1	thus	thus	ADV
ftr-499	421	2	c	c	PROPN
ftr-499	421	3	has	have	AUX
ftr-499	421	4	acquired	acquire	VERB
ftr-499	421	5	4.37	4.37	NUM
ftr-499	421	6	%	%	NOUN
ftr-499	421	7	of	of	ADP
ftr-499	421	8	the	the	DET
ftr-499	421	9	asset	asset	NOUN
ftr-499	421	10	,	,	PUNCT
ftr-499	421	11	with	with	ADP
ftr-499	421	12	a	a	DET
ftr-499	421	13	value	value	NOUN
ftr-499	421	14	of	of	ADP
ftr-499	421	15	18.35	18.35	NUM
ftr-499	421	16	49	49	NUM
ftr-499	421	17	.	.	PUNCT
ftr-499	422	1	this	this	DET
ftr-499	422	2	assumption	assumption	NOUN
ftr-499	422	3	,	,	PUNCT
ftr-499	422	4	which	which	PRON
ftr-499	422	5	is	be	AUX
ftr-499	422	6	economically	economically	ADV
ftr-499	422	7	realistic	realistic	ADJ
ftr-499	422	8	because	because	SCONJ
ftr-499	422	9	c	c	PROPN
ftr-499	422	10	's	's	PART
ftr-499	422	11	services	service	NOUN
ftr-499	422	12	have	have	AUX
ftr-499	422	13	taken	take	VERB
ftr-499	422	14	place	place	NOUN
ftr-499	422	15	in	in	ADP
ftr-499	422	16	the	the	DET
ftr-499	422	17	past	past	NOUN
ftr-499	422	18	,	,	PUNCT
ftr-499	422	19	makes	make	VERB
ftr-499	422	20	this	this	DET
ftr-499	422	21	example	example	NOUN
ftr-499	422	22	not	not	PART
ftr-499	422	23	strictly	strictly	ADV
ftr-499	422	24	comparable	comparable	ADJ
ftr-499	422	25	to	to	ADP
ftr-499	422	26	the	the	DET
ftr-499	422	27	examples	example	NOUN
ftr-499	422	28	above	above	ADV
ftr-499	422	29	in	in	ADP
ftr-499	422	30	which	which	PRON
ftr-499	422	31	the	the	DET
ftr-499	422	32	initial	initial	ADJ
ftr-499	422	33	value	value	NOUN
ftr-499	422	34	of	of	ADP
ftr-499	422	35	the	the	DET
ftr-499	422	36	asset	asset	NOUN
ftr-499	422	37	is	be	AUX
ftr-499	422	38	400	400	NUM
ftr-499	422	39	.	.	PUNCT
ftr-499	423	1	if	if	SCONJ
ftr-499	423	2	the	the	DET
ftr-499	423	3	initial	initial	ADJ
ftr-499	423	4	value	value	NOUN
ftr-499	423	5	of	of	ADP
ftr-499	423	6	the	the	DET
ftr-499	423	7	asset	asset	NOUN
ftr-499	423	8	is	be	AUX
ftr-499	423	9	400	400	NUM
ftr-499	423	10	and	and	CCONJ
ftr-499	423	11	c	c	NOUN
ftr-499	423	12	's	's	PART
ftr-499	423	13	capitalized	capitalize	VERB
ftr-499	423	14	services	service	NOUN
ftr-499	423	15	increase	increase	VERB
ftr-499	423	16	its	its	PRON
ftr-499	423	17	value	value	NOUN
ftr-499	423	18	,	,	PUNCT
ftr-499	423	19	p	p	PRON
ftr-499	423	20	would	would	AUX
ftr-499	423	21	have	have	VERB
ftr-499	423	22	total	total	ADJ
ftr-499	423	23	assets	asset	NOUN
ftr-499	423	24	of	of	ADP
ftr-499	423	25	444.44	444.44	NUM
ftr-499	423	26	,	,	PUNCT
ftr-499	423	27	an	an	DET
ftr-499	423	28	asset	asset	NOUN
ftr-499	423	29	of	of	ADP
ftr-499	423	30	419.44	419.44	NUM
ftr-499	423	31	.	.	PUNCT
ftr-499	424	1	and	and	CCONJ
ftr-499	424	2	cash	cash	NOUN
ftr-499	424	3	of	of	ADP
ftr-499	424	4	25	25	NUM
ftr-499	424	5	,	,	PUNCT
ftr-499	424	6	and	and	CCONJ
ftr-499	424	7	c	c	NOUN
ftr-499	424	8	's	's	PART
ftr-499	424	9	services	service	NOUN
ftr-499	424	10	would	would	AUX
ftr-499	424	11	be	be	AUX
ftr-499	424	12	worth	worth	ADJ
ftr-499	424	13	19.44	19.44	NUM
ftr-499	424	14	.	.	PUNCT
ftr-499	425	1	50	50	NUM
ftr-499	425	2	.	.	PUNCT
ftr-499	426	1	although	although	SCONJ
ftr-499	426	2	there	there	PRON
ftr-499	426	3	is	be	VERB
ftr-499	426	4	no	no	DET
ftr-499	426	5	reason	reason	NOUN
ftr-499	426	6	to	to	PART
ftr-499	426	7	believe	believe	VERB
ftr-499	426	8	that	that	SCONJ
ftr-499	426	9	c	c	NOUN
ftr-499	426	10	's	's	PART
ftr-499	426	11	services	service	NOUN
ftr-499	426	12	resulted	result	VERB
ftr-499	426	13	in	in	ADP
ftr-499	426	14	precisely	precisely	ADV
ftr-499	426	15	a	a	DET
ftr-499	426	16	17.50	17.50	NUM
ftr-499	426	17	increase	increase	NOUN
ftr-499	426	18	in	in	ADP
ftr-499	426	19	the	the	DET
ftr-499	426	20	value	value	NOUN
ftr-499	426	21	of	of	ADP
ftr-499	426	22	the	the	DET
ftr-499	426	23	asset	asset	NOUN
ftr-499	426	24	,	,	PUNCT
ftr-499	426	25	p	p	PRON
ftr-499	426	26	implicitly	implicitly	ADV
ftr-499	426	27	bought	buy	VERB
ftr-499	426	28	c	c	NOUN
ftr-499	426	29	's	's	PART
ftr-499	426	30	services	service	NOUN
ftr-499	426	31	at	at	ADP
ftr-499	426	32	a	a	DET
ftr-499	426	33	contingent	contingent	ADJ
ftr-499	426	34	price	price	NOUN
ftr-499	426	35	that	that	PRON
ftr-499	426	36	varies	vary	VERB
ftr-499	426	37	with	with	ADP
ftr-499	426	38	the	the	DET
ftr-499	426	39	value	value	NOUN
ftr-499	426	40	of	of	ADP
ftr-499	426	41	a	a	DET
ftr-499	426	42	10	10	NUM
ftr-499	426	43	%	%	NOUN
ftr-499	426	44	interest	interest	NOUN
ftr-499	426	45	in	in	ADP
ftr-499	426	46	p	p	NOUN
ftr-499	426	47	at	at	ADP
ftr-499	426	48	the	the	DET
ftr-499	426	49	time	time	NOUN
ftr-499	426	50	of	of	ADP
ftr-499	426	51	c	c	PROPN
ftr-499	426	52	's	's	PART
ftr-499	426	53	exercise	exercise	NOUN
ftr-499	426	54	of	of	ADP
ftr-499	426	55	its	its	PRON
ftr-499	426	56	option	option	NOUN
ftr-499	426	57	.	.	PUNCT
ftr-499	427	1	to	to	ADP
ftr-499	427	2	the	the	DET
ftr-499	427	3	extent	extent	NOUN
ftr-499	427	4	the	the	DET
ftr-499	427	5	services	service	NOUN
ftr-499	427	6	created	create	VERB
ftr-499	427	7	a	a	DET
ftr-499	427	8	capital	capital	NOUN
ftr-499	427	9	asset	asset	NOUN
ftr-499	427	10	,	,	PUNCT
ftr-499	427	11	its	its	PRON
ftr-499	427	12	basis	basis	NOUN
ftr-499	427	13	to	to	ADP
ftr-499	427	14	p	p	NOUN
ftr-499	427	15	should	should	AUX
ftr-499	427	16	be	be	AUX
ftr-499	427	17	its	its	PRON
ftr-499	427	18	cost	cost	NOUN
ftr-499	427	19	to	to	ADP
ftr-499	427	20	p.	p.	NOUN
ftr-499	427	21	1993	1993	NUM
ftr-499	427	22	]	]	PUNCT
ftr-499	428	1	florida	florida	PROPN
ftr-499	428	2	tax	tax	PROPN
ftr-499	428	3	review	review	NOUN
ftr-499	428	4	and	and	CCONJ
ftr-499	428	5	a	a	DET
ftr-499	428	6	basis	basis	NOUN
ftr-499	428	7	to	to	ADP
ftr-499	428	8	p	p	NOUN
ftr-499	428	9	of	of	ADP
ftr-499	428	10	9.6	9.6	NUM
ftr-499	428	11	.	.	PUNCT
ftr-499	429	1	p	p	NOUN
ftr-499	429	2	has	have	VERB
ftr-499	429	3	gain	gain	NOUN
ftr-499	429	4	of	of	ADP
ftr-499	429	5	8.75	8.75	NUM
ftr-499	429	6	,	,	PUNCT
ftr-499	429	7	which	which	PRON
ftr-499	429	8	it	it	PRON
ftr-499	429	9	allocates	allocate	VERB
ftr-499	429	10	equally	equally	ADV
ftr-499	429	11	to	to	ADP
ftr-499	429	12	a	a	PRON
ftr-499	429	13	and	and	CCONJ
ftr-499	429	14	b.	b.	PROPN
ftr-499	430	1	p	p	NOUN
ftr-499	430	2	's	's	PART
ftr-499	430	3	balance	balance	NOUN
ftr-499	430	4	sheet	sheet	NOUN
ftr-499	430	5	would	would	AUX
ftr-499	430	6	be	be	AUX
ftr-499	430	7	:	:	PUNCT
ftr-499	430	8	book	book	NOUN
ftr-499	430	9	419.44	419.44	NUM
ftr-499	430	10	25	25	NUM
ftr-499	430	11	tax	tax	NOUN
ftr-499	430	12	228.19	228.19	NUM
ftr-499	430	13	25	25	NUM
ftr-499	430	14	444.44	444.44	NUM
ftr-499	430	15	253.19	253.19	NUM
ftr-499	430	16	partner	partner	NOUN
ftr-499	430	17	book	book	NOUN
ftr-499	430	18	tax	tax	NOUN
ftr-499	430	19	a	a	DET
ftr-499	430	20	200	200	NUM
ftr-499	430	21	104.375	104.375	NUM
ftr-499	430	22	b	b	NOUN
ftr-499	430	23	200	200	NUM
ftr-499	430	24	104.375	104.375	NUM
ftr-499	430	25	c	c	PROPN
ftr-499	430	26	44.44	44.44	NUM
ftr-499	430	27	44.44	44.44	NUM
ftr-499	430	28	444.44	444.44	NUM
ftr-499	430	29	253.19	253.19	NUM
ftr-499	430	30	after	after	ADP
ftr-499	430	31	deducting	deduct	VERB
ftr-499	430	32	the	the	DET
ftr-499	430	33	19.44	19.44	NUM
ftr-499	430	34	value	value	NOUN
ftr-499	430	35	of	of	ADP
ftr-499	430	36	c	c	PROPN
ftr-499	430	37	's	's	PART
ftr-499	430	38	services	service	NOUN
ftr-499	430	39	,	,	PUNCT
ftr-499	430	40	the	the	DET
ftr-499	430	41	balance	balance	NOUN
ftr-499	430	42	sheet	sheet	NOUN
ftr-499	430	43	would	would	AUX
ftr-499	430	44	be	be	AUX
ftr-499	430	45	:	:	PUNCT
ftr-499	430	46	asset	asset	NOUN
ftr-499	430	47	asset	asset	NOUN
ftr-499	430	48	cash	cash	NOUN
ftr-499	430	49	total	total	NOUN
ftr-499	430	50	book	book	NOUN
ftr-499	430	51	400	400	NUM
ftr-499	430	52	25	25	NUM
ftr-499	430	53	425	425	NUM
ftr-499	430	54	tax	tax	NOUN
ftr-499	430	55	208.75	208.75	NUM
ftr-499	430	56	25	25	NUM
ftr-499	430	57	233.75	233.75	NUM
ftr-499	430	58	partner	partner	NOUN
ftr-499	430	59	a	a	DET
ftr-499	430	60	b	b	PROPN
ftr-499	430	61	c	c	PROPN
ftr-499	430	62	book	book	NOUN
ftr-499	430	63	191.25	191.25	NUM
ftr-499	430	64	191.25	191.25	NUM
ftr-499	430	65	42.5	42.5	NUM
ftr-499	430	66	425	425	NUM
ftr-499	430	67	tax	tax	NOUN
ftr-499	430	68	95.625	95.625	NUM
ftr-499	430	69	95.625	95.625	NUM
ftr-499	430	70	42.5	42.5	NUM
ftr-499	430	71	233.75	233.75	NUM
ftr-499	430	72	under	under	ADP
ftr-499	430	73	section	section	NOUN
ftr-499	430	74	704(c	704(c	PROPN
ftr-499	430	75	)	)	PUNCT
ftr-499	430	76	principles	principle	NOUN
ftr-499	430	77	,	,	PUNCT
ftr-499	430	78	p	p	X
ftr-499	430	79	's	's	PART
ftr-499	430	80	annual	annual	ADJ
ftr-499	430	81	depreciation	depreciation	NOUN
ftr-499	430	82	of	of	ADP
ftr-499	430	83	20.875	20.875	NUM
ftr-499	430	84	is	be	AUX
ftr-499	430	85	allocable	allocable	ADJ
ftr-499	430	86	4	4	NUM
ftr-499	430	87	to	to	ADP
ftr-499	430	88	c	c	NOUN
ftr-499	430	89	and	and	CCONJ
ftr-499	430	90	8.4375	8.4375	NUM
ftr-499	430	91	each	each	PRON
ftr-499	430	92	to	to	ADP
ftr-499	430	93	a	a	PRON
ftr-499	430	94	and	and	CCONJ
ftr-499	430	95	b.	b.	PROPN
ftr-499	431	1	p	p	NOUN
ftr-499	431	2	's	's	PART
ftr-499	431	3	balance	balance	NOUN
ftr-499	431	4	sheet	sheet	NOUN
ftr-499	431	5	differs	differ	VERB
ftr-499	431	6	somewhat	somewhat	ADV
ftr-499	431	7	from	from	ADP
ftr-499	431	8	the	the	DET
ftr-499	431	9	balance	balance	NOUN
ftr-499	431	10	sheet	sheet	NOUN
ftr-499	431	11	that	that	PRON
ftr-499	431	12	would	would	AUX
ftr-499	431	13	result	result	VERB
ftr-499	431	14	under	under	ADP
ftr-499	431	15	the	the	DET
ftr-499	431	16	traditional	traditional	ADJ
ftr-499	431	17	analysis	analysis	NOUN
ftr-499	431	18	in	in	ADP
ftr-499	431	19	which	which	PRON
ftr-499	431	20	c	c	PROPN
ftr-499	431	21	's	's	PART
ftr-499	431	22	services	service	NOUN
ftr-499	431	23	have	have	VERB
ftr-499	431	24	a	a	DET
ftr-499	431	25	value	value	NOUN
ftr-499	431	26	of	of	ADP
ftr-499	431	27	17.5	17.5	NUM
ftr-499	431	28	,	,	PUNCT
ftr-499	431	29	c	c	NOUN
ftr-499	431	30	recognizes	recognize	VERB
ftr-499	431	31	17.5	17.5	NUM
ftr-499	431	32	of	of	ADP
ftr-499	431	33	income	income	NOUN
ftr-499	431	34	and	and	CCONJ
ftr-499	431	35	p	p	NOUN
ftr-499	431	36	has	have	VERB
ftr-499	431	37	a	a	DET
ftr-499	431	38	deduction	deduction	NOUN
ftr-499	431	39	of	of	ADP
ftr-499	431	40	17.5	17.5	NUM
ftr-499	431	41	that	that	PRON
ftr-499	431	42	is	be	AUX
ftr-499	431	43	allocable	allocable	ADJ
ftr-499	431	44	solely	solely	ADV
ftr-499	431	45	to	to	ADP
ftr-499	431	46	a	a	PRON
ftr-499	431	47	and	and	CCONJ
ftr-499	431	48	b.	b.	PROPN
ftr-499	432	1	under	under	ADP
ftr-499	432	2	that	that	DET
ftr-499	432	3	analysis	analysis	NOUN
ftr-499	432	4	,	,	PUNCT
ftr-499	432	5	the	the	DET
ftr-499	432	6	percentage	percentage	NOUN
ftr-499	432	7	of	of	ADP
ftr-499	432	8	its	its	PRON
ftr-499	432	9	interest	interest	NOUN
ftr-499	432	10	that	that	PRON
ftr-499	432	11	c	c	PROPN
ftr-499	432	12	acquired	acquire	VERB
ftr-499	432	13	for	for	ADP
ftr-499	432	14	services	service	NOUN
ftr-499	432	15	would	would	AUX
ftr-499	432	16	differ	differ	VERB
ftr-499	432	17	,	,	PUNCT
ftr-499	432	18	i.e.	i.e.	X
ftr-499	432	19	,	,	PUNCT
ftr-499	432	20	it	it	PRON
ftr-499	432	21	would	would	AUX
ftr-499	432	22	be	be	AUX
ftr-499	432	23	17.5/217.5	17.5/217.5	NUM
ftr-499	432	24	or	or	CCONJ
ftr-499	432	25	4.12	4.12	NUM
ftr-499	432	26	%	%	NOUN
ftr-499	432	27	,	,	PUNCT
ftr-499	432	28	and	and	CCONJ
ftr-499	432	29	that	that	DET
ftr-499	432	30	difference	difference	NOUN
ftr-499	432	31	would	would	AUX
ftr-499	432	32	cause	cause	VERB
ftr-499	432	33	the	the	DET
ftr-499	432	34	gain	gain	NOUN
ftr-499	432	35	recognized	recognize	VERB
ftr-499	432	36	by	by	ADP
ftr-499	432	37	a	a	PRON
ftr-499	432	38	and	and	CCONJ
ftr-499	432	39	b	b	NOUN
ftr-499	432	40	to	to	PART
ftr-499	432	41	also	also	ADV
ftr-499	432	42	differ	differ	VERB
ftr-499	432	43	.	.	PUNCT
ftr-499	433	1	2	2	X
ftr-499	433	2	.	.	X
ftr-499	433	3	entity	entity	NOUN
ftr-499	433	4	analysis.-if	analysis.-if	X
ftr-499	434	1	p	p	NOUN
ftr-499	434	2	must	must	AUX
ftr-499	434	3	capitalize	capitalize	VERB
ftr-499	434	4	its	its	PRON
ftr-499	434	5	payment	payment	NOUN
ftr-499	434	6	to	to	ADP
ftr-499	434	7	c	c	NOUN
ftr-499	434	8	for	for	ADP
ftr-499	434	9	services	service	NOUN
ftr-499	434	10	and	and	CCONJ
ftr-499	434	11	if	if	SCONJ
ftr-499	434	12	the	the	DET
ftr-499	434	13	post	post	ADJ
ftr-499	434	14	-	-	ADJ
ftr-499	434	15	services	services	ADJ
ftr-499	434	16	value	value	NOUN
ftr-499	434	17	of	of	ADP
ftr-499	434	18	the	the	DET
ftr-499	434	19	asset	asset	NOUN
ftr-499	434	20	is	be	AUX
ftr-499	434	21	400	400	NUM
ftr-499	434	22	,	,	PUNCT
ftr-499	434	23	the	the	DET
ftr-499	434	24	pre	pre	ADJ
ftr-499	434	25	-	-	ADJ
ftr-499	434	26	services	services	ADJ
ftr-499	434	27	value	value	NOUN
ftr-499	434	28	of	of	ADP
ftr-499	434	29	the	the	DET
ftr-499	434	30	asset	asset	NOUN
ftr-499	434	31	must	must	AUX
ftr-499	434	32	be	be	AUX
ftr-499	434	33	382.5	382.5	NUM
ftr-499	434	34	.	.	PUNCT
ftr-499	435	1	on	on	ADP
ftr-499	435	2	c	c	PROPN
ftr-499	435	3	's	's	PART
ftr-499	435	4	exercise	exercise	NOUN
ftr-499	435	5	of	of	ADP
ftr-499	435	6	its	its	PRON
ftr-499	435	7	option	option	NOUN
ftr-499	435	8	,	,	PUNCT
ftr-499	435	9	c	c	PROPN
ftr-499	435	10	recognizes	recognize	VERB
ftr-499	435	11	ordinary	ordinary	ADJ
ftr-499	435	12	income	income	NOUN
ftr-499	435	13	of	of	ADP
ftr-499	435	14	17.5	17.5	NUM
ftr-499	435	15	and	and	CCONJ
ftr-499	435	16	p	p	NOUN
ftr-499	435	17	increases	increase	VERB
ftr-499	435	18	the	the	DET
ftr-499	435	19	basis	basis	NOUN
ftr-499	435	20	of	of	ADP
ftr-499	435	21	the	the	DET
ftr-499	435	22	asset	asset	NOUN
ftr-499	435	23	to	to	ADP
ftr-499	435	24	217.5	217.5	NUM
ftr-499	435	25	.	.	PUNCT
ftr-499	436	1	p	p	PRON
ftr-499	436	2	's	's	PART
ftr-499	436	3	balance	balance	NOUN
ftr-499	436	4	sheet	sheet	NOUN
ftr-499	436	5	would	would	AUX
ftr-499	436	6	be	be	AUX
ftr-499	436	7	:	:	PUNCT
ftr-499	436	8	asset	asset	NOUN
ftr-499	436	9	asset	asset	NOUN
ftr-499	436	10	cash	cash	NOUN
ftr-499	436	11	total	total	NOUN
ftr-499	436	12	book	book	NOUN
ftr-499	436	13	400	400	NUM
ftr-499	436	14	25	25	NUM
ftr-499	436	15	tax	tax	NOUN
ftr-499	436	16	217.5	217.5	NUM
ftr-499	436	17	25	25	NUM
ftr-499	436	18	242.5	242.5	NUM
ftr-499	436	19	partner	partner	NOUN
ftr-499	436	20	a	a	DET
ftr-499	436	21	b	b	NOUN
ftr-499	436	22	book	book	NOUN
ftr-499	436	23	191.25	191.25	NUM
ftr-499	436	24	191.25	191.25	NUM
ftr-499	436	25	42.5	42.5	NUM
ftr-499	436	26	425	425	NUM
ftr-499	436	27	tax	tax	NOUN
ftr-499	436	28	100	100	NUM
ftr-499	436	29	100	100	NUM
ftr-499	436	30	42.5	42.5	NUM
ftr-499	436	31	242.5	242.5	NUM
ftr-499	436	32	under	under	ADP
ftr-499	436	33	section	section	NOUN
ftr-499	436	34	704(c	704(c	PROPN
ftr-499	436	35	)	)	PUNCT
ftr-499	436	36	principles	principle	NOUN
ftr-499	436	37	,	,	PUNCT
ftr-499	436	38	p	p	X
ftr-499	436	39	's	's	PART
ftr-499	436	40	annual	annual	ADJ
ftr-499	436	41	depreciation	depreciation	NOUN
ftr-499	436	42	of	of	ADP
ftr-499	436	43	21.75	21.75	NUM
ftr-499	436	44	is	be	AUX
ftr-499	436	45	allocable	allocable	ADJ
ftr-499	436	46	4	4	NUM
ftr-499	436	47	to	to	ADP
ftr-499	436	48	c	c	NOUN
ftr-499	436	49	and	and	CCONJ
ftr-499	436	50	8.875	8.875	NUM
ftr-499	436	51	to	to	ADP
ftr-499	436	52	each	each	PRON
ftr-499	436	53	of	of	ADP
ftr-499	436	54	a	a	PRON
ftr-499	436	55	and	and	CCONJ
ftr-499	436	56	b.	b.	NOUN
ftr-499	436	57	if	if	SCONJ
ftr-499	436	58	p	p	NOUN
ftr-499	436	59	deducts	deduct	VERB
ftr-499	436	60	its	its	PRON
ftr-499	436	61	payment	payment	NOUN
ftr-499	436	62	to	to	ADP
ftr-499	436	63	c	c	NOUN
ftr-499	436	64	for	for	ADP
ftr-499	436	65	services	service	NOUN
ftr-499	436	66	and	and	CCONJ
ftr-499	436	67	if	if	SCONJ
ftr-499	436	68	the	the	DET
ftr-499	436	69	post	post	ADJ
ftr-499	436	70	-	-	ADJ
ftr-499	436	71	deduction	deduction	ADJ
ftr-499	436	72	value	value	NOUN
ftr-499	436	73	of	of	ADP
ftr-499	436	74	the	the	DET
ftr-499	436	75	asset	asset	NOUN
ftr-499	436	76	is	be	AUX
ftr-499	436	77	400	400	NUM
ftr-499	436	78	,	,	PUNCT
ftr-499	436	79	the	the	DET
ftr-499	436	80	pre	pre	ADJ
ftr-499	436	81	-	-	ADJ
ftr-499	436	82	deduction	deduction	ADJ
ftr-499	436	83	value	value	NOUN
ftr-499	436	84	of	of	ADP
ftr-499	436	85	the	the	DET
ftr-499	436	86	asset	asset	NOUN
ftr-499	436	87	must	must	AUX
ftr-499	436	88	have	have	VERB
ftr-499	436	89	asset	asset	NOUN
ftr-499	436	90	asset	asset	NOUN
ftr-499	436	91	cash	cash	NOUN
ftr-499	436	92	total	total	NOUN
ftr-499	437	1	[	[	X
ftr-499	437	2	vol	vol	NOUN
ftr-499	437	3	1:9	1:9	NUM
ftr-499	437	4	partnership	partnership	NOUN
ftr-499	437	5	securities	security	NOUN
ftr-499	437	6	been	be	VERB
ftr-499	437	7	419.44	419.44	NUM
ftr-499	437	8	.	.	PUNCT
ftr-499	438	1	p	p	PRON
ftr-499	438	2	's	's	PART
ftr-499	438	3	balance	balance	NOUN
ftr-499	438	4	sheet	sheet	NOUN
ftr-499	438	5	,	,	PUNCT
ftr-499	438	6	not	not	PART
ftr-499	438	7	taking	take	VERB
ftr-499	438	8	into	into	ADP
ftr-499	438	9	account	account	NOUN
ftr-499	438	10	the	the	DET
ftr-499	438	11	19.44	19.44	NUM
ftr-499	438	12	deduction	deduction	NOUN
ftr-499	438	13	,	,	PUNCT
ftr-499	438	14	would	would	AUX
ftr-499	438	15	be	be	AUX
ftr-499	438	16	:	:	PUNCT
ftr-499	438	17	book	book	NOUN
ftr-499	438	18	419.44	419.44	NUM
ftr-499	438	19	25	25	NUM
ftr-499	438	20	tax	tax	NOUN
ftr-499	438	21	219.44	219.44	NUM
ftr-499	438	22	25	25	NUM
ftr-499	438	23	partner	partner	NOUN
ftr-499	438	24	a	a	DET
ftr-499	438	25	b	b	PROPN
ftr-499	438	26	444.44	444.44	NUM
ftr-499	438	27	244.44	244.44	NUM
ftr-499	438	28	book	book	NOUN
ftr-499	438	29	tax	tax	NOUN
ftr-499	438	30	200	200	NUM
ftr-499	438	31	100	100	NUM
ftr-499	438	32	200	200	NUM
ftr-499	438	33	100	100	NUM
ftr-499	438	34	44.44	44.44	NUM
ftr-499	438	35	44.44	44.44	NUM
ftr-499	438	36	444.44	444.44	NUM
ftr-499	438	37	244.44	244.44	NUM
ftr-499	438	38	the	the	DET
ftr-499	438	39	19.44	19.44	NUM
ftr-499	438	40	deduction	deduction	NOUN
ftr-499	438	41	should	should	AUX
ftr-499	438	42	be	be	AUX
ftr-499	438	43	allocated	allocate	VERB
ftr-499	438	44	10	10	NUM
ftr-499	438	45	%	%	NOUN
ftr-499	438	46	to	to	ADP
ftr-499	438	47	c	c	NOUN
ftr-499	438	48	and	and	CCONJ
ftr-499	438	49	45	45	NUM
ftr-499	438	50	%	%	NOUN
ftr-499	438	51	each	each	PRON
ftr-499	438	52	to	to	ADP
ftr-499	438	53	a	a	PRON
ftr-499	438	54	and	and	CCONJ
ftr-499	438	55	b.	b.	PROPN
ftr-499	439	1	p	p	NOUN
ftr-499	439	2	's	's	PART
ftr-499	439	3	balance	balance	NOUN
ftr-499	439	4	sheet	sheet	NOUN
ftr-499	439	5	would	would	AUX
ftr-499	439	6	be	be	AUX
ftr-499	439	7	:	:	PUNCT
ftr-499	439	8	asset	asset	NOUN
ftr-499	439	9	asset	asset	NOUN
ftr-499	439	10	cash	cash	NOUN
ftr-499	439	11	total	total	NOUN
ftr-499	439	12	book	book	NOUN
ftr-499	439	13	400	400	NUM
ftr-499	439	14	25	25	NUM
ftr-499	439	15	tax	tax	NOUN
ftr-499	439	16	200	200	NUM
ftr-499	439	17	25	25	NUM
ftr-499	439	18	partner	partner	NOUN
ftr-499	439	19	a	a	DET
ftr-499	439	20	b	b	PROPN
ftr-499	439	21	book	book	NOUN
ftr-499	439	22	191.25	191.25	NUM
ftr-499	439	23	191.25	191.25	NUM
ftr-499	439	24	42.5	42.5	NUM
ftr-499	439	25	425	425	NUM
ftr-499	439	26	tax	tax	NOUN
ftr-499	439	27	91.25	91.25	NUM
ftr-499	439	28	91.25	91.25	NUM
ftr-499	439	29	42.5	42.5	NUM
ftr-499	439	30	225	225	NUM
ftr-499	439	31	under	under	ADP
ftr-499	439	32	section	section	NOUN
ftr-499	439	33	704(c	704(c	PROPN
ftr-499	439	34	)	)	PUNCT
ftr-499	439	35	principles	principle	NOUN
ftr-499	439	36	,	,	PUNCT
ftr-499	439	37	p	p	X
ftr-499	439	38	's	's	PART
ftr-499	439	39	annual	annual	ADJ
ftr-499	439	40	depreciation	depreciation	NOUN
ftr-499	439	41	of	of	ADP
ftr-499	439	42	20	20	NUM
ftr-499	439	43	is	be	AUX
ftr-499	439	44	allocable	allocable	ADJ
ftr-499	439	45	4	4	NUM
ftr-499	439	46	to	to	ADP
ftr-499	439	47	c	c	NOUN
ftr-499	439	48	and	and	CCONJ
ftr-499	439	49	8	8	NUM
ftr-499	439	50	to	to	ADP
ftr-499	439	51	each	each	PRON
ftr-499	439	52	of	of	ADP
ftr-499	439	53	a	a	PRON
ftr-499	439	54	and	and	CCONJ
ftr-499	439	55	b.	b.	PROPN
ftr-499	439	56	51	51	NUM
ftr-499	440	1	3	3	NUM
ftr-499	440	2	.	.	PUNCT
ftr-499	440	3	choice	choice	NOUN
ftr-499	440	4	of	of	ADP
ftr-499	440	5	characterization.-the	characterization.-the	PRON
ftr-499	440	6	principal	principal	ADJ
ftr-499	440	7	difference	difference	NOUN
ftr-499	440	8	between	between	ADP
ftr-499	440	9	the	the	DET
ftr-499	440	10	hybrid	hybrid	NOUN
ftr-499	440	11	and	and	CCONJ
ftr-499	440	12	the	the	DET
ftr-499	440	13	entity	entity	NOUN
ftr-499	440	14	characterization	characterization	NOUN
ftr-499	440	15	is	be	AUX
ftr-499	440	16	whether	whether	SCONJ
ftr-499	440	17	p	p	X
ftr-499	440	18	(	(	PUNCT
ftr-499	440	19	or	or	CCONJ
ftr-499	440	20	b	b	NOUN
ftr-499	440	21	and	and	CCONJ
ftr-499	440	22	c	c	NOUN
ftr-499	440	23	)	)	PUNCT
ftr-499	440	24	is	be	AUX
ftr-499	440	25	to	to	PART
ftr-499	440	26	be	be	AUX
ftr-499	440	27	deemed	deem	VERB
ftr-499	440	28	to	to	PART
ftr-499	440	29	recognize	recognize	VERB
ftr-499	440	30	income	income	NOUN
ftr-499	440	31	on	on	ADP
ftr-499	440	32	p	p	PROPN
ftr-499	440	33	's	's	PART
ftr-499	440	34	payment	payment	NOUN
ftr-499	440	35	for	for	ADP
ftr-499	440	36	c	c	PROPN
ftr-499	440	37	's	's	PART
ftr-499	440	38	services	service	NOUN
ftr-499	440	39	.	.	PUNCT
ftr-499	441	1	these	these	DET
ftr-499	441	2	issues	issue	NOUN
ftr-499	441	3	are	be	AUX
ftr-499	441	4	discussed	discuss	VERB
ftr-499	441	5	in	in	ADP
ftr-499	441	6	part	part	NOUN
ftr-499	441	7	i.b.3	i.b.3	NOUN
ftr-499	441	8	.	.	PUNCT
ftr-499	442	1	and	and	CCONJ
ftr-499	442	2	part	part	NOUN
ftr-499	442	3	iv.a.3	iv.a.3	ADJ
ftr-499	442	4	.	.	PUNCT
ftr-499	443	1	above	above	ADV
ftr-499	443	2	.	.	PUNCT
ftr-499	444	1	it	it	PRON
ftr-499	444	2	is	be	AUX
ftr-499	444	3	sufficient	sufficient	ADJ
ftr-499	444	4	to	to	PART
ftr-499	444	5	note	note	VERB
ftr-499	444	6	here	here	ADV
ftr-499	444	7	that	that	SCONJ
ftr-499	444	8	the	the	DET
ftr-499	444	9	analysis	analysis	NOUN
ftr-499	444	10	of	of	ADP
ftr-499	444	11	the	the	DET
ftr-499	444	12	entity	entity	NOUN
ftr-499	444	13	characterization	characterization	NOUN
ftr-499	444	14	is	be	AUX
ftr-499	444	15	substantially	substantially	ADV
ftr-499	444	16	more	more	ADV
ftr-499	444	17	straightforward	straightforward	ADJ
ftr-499	444	18	.	.	PUNCT
ftr-499	445	1	c.	c.	NOUN
ftr-499	446	1	the	the	DET
ftr-499	446	2	receipt	receipt	NOUN
ftr-499	446	3	of	of	ADP
ftr-499	446	4	a	a	DET
ftr-499	446	5	profits	profit	NOUN
ftr-499	446	6	interest	interest	NOUN
ftr-499	446	7	for	for	ADP
ftr-499	446	8	senices	senice	NOUN
ftr-499	446	9	c	c	NOUN
ftr-499	446	10	receives	receive	VERB
ftr-499	446	11	a	a	DET
ftr-499	446	12	10	10	NUM
ftr-499	446	13	%	%	NOUN
ftr-499	446	14	profits	profit	NOUN
ftr-499	446	15	interest	interest	NOUN
ftr-499	446	16	,	,	PUNCT
ftr-499	446	17	with	with	ADP
ftr-499	446	18	a	a	DET
ftr-499	446	19	fair	fair	ADJ
ftr-499	446	20	market	market	NOUN
ftr-499	446	21	value	value	NOUN
ftr-499	446	22	of	of	ADP
ftr-499	446	23	10	10	NUM
ftr-499	446	24	,	,	PUNCT
ftr-499	446	25	for	for	ADP
ftr-499	446	26	services	service	NOUN
ftr-499	446	27	.	.	PUNCT
ftr-499	447	1	1	1	X
ftr-499	447	2	.	.	X
ftr-499	447	3	revenue	revenue	NOUN
ftr-499	447	4	procedure	procedure	NOUN
ftr-499	447	5	93	93	NUM
ftr-499	447	6	-	-	SYM
ftr-499	447	7	27.-the	27.-the	NUM
ftr-499	447	8	treatment	treatment	NOUN
ftr-499	447	9	of	of	ADP
ftr-499	447	10	the	the	DET
ftr-499	447	11	receipt	receipt	NOUN
ftr-499	447	12	of	of	ADP
ftr-499	447	13	a	a	DET
ftr-499	447	14	profits	profit	NOUN
ftr-499	447	15	interest	interest	NOUN
ftr-499	447	16	for	for	ADP
ftr-499	447	17	services	service	NOUN
ftr-499	447	18	has	have	AUX
ftr-499	447	19	been	be	AUX
ftr-499	447	20	substantially	substantially	ADV
ftr-499	447	21	simplified	simplify	VERB
ftr-499	447	22	by	by	ADP
ftr-499	447	23	the	the	DET
ftr-499	447	24	internal	internal	PROPN
ftr-499	447	25	revenue	revenue	NOUN
ftr-499	447	26	service	service	NOUN
ftr-499	447	27	's	's	PART
ftr-499	447	28	issuance	issuance	NOUN
ftr-499	447	29	of	of	ADP
ftr-499	447	30	revenue	revenue	NOUN
ftr-499	447	31	procedure	procedure	NOUN
ftr-499	447	32	93	93	NUM
ftr-499	447	33	-	-	SYM
ftr-499	447	34	27	27	NUM
ftr-499	447	35	,	,	PUNCT
ftr-499	447	36	which	which	PRON
ftr-499	447	37	provides	provide	VERB
ftr-499	447	38	that	that	SCONJ
ftr-499	447	39	if	if	SCONJ
ftr-499	447	40	a	a	DET
ftr-499	447	41	person	person	NOUN
ftr-499	447	42	receives	receive	VERB
ftr-499	447	43	a	a	DET
ftr-499	447	44	profits	profit	NOUN
ftr-499	447	45	interest	interest	NOUN
ftr-499	447	46	for	for	ADP
ftr-499	447	47	the	the	DET
ftr-499	447	48	provision	provision	NOUN
ftr-499	447	49	of	of	ADP
ftr-499	447	50	services	service	NOUN
ftr-499	447	51	to	to	ADP
ftr-499	447	52	or	or	CCONJ
ftr-499	447	53	for	for	ADP
ftr-499	447	54	the	the	DET
ftr-499	447	55	benefit	benefit	NOUN
ftr-499	447	56	of	of	ADP
ftr-499	447	57	a	a	DET
ftr-499	447	58	partnership	partnership	NOUN
ftr-499	447	59	in	in	ADP
ftr-499	447	60	a	a	DET
ftr-499	447	61	partner	partner	NOUN
ftr-499	447	62	51	51	NUM
ftr-499	447	63	.	.	PUNCT
ftr-499	448	1	because	because	SCONJ
ftr-499	448	2	the	the	DET
ftr-499	448	3	aggregate	aggregate	ADJ
ftr-499	448	4	analysis	analysis	NOUN
ftr-499	448	5	is	be	AUX
ftr-499	448	6	unlikely	unlikely	ADJ
ftr-499	448	7	to	to	PART
ftr-499	448	8	be	be	AUX
ftr-499	448	9	applied	apply	VERB
ftr-499	448	10	to	to	ADP
ftr-499	448	11	c	c	NOUN
ftr-499	448	12	's	's	PART
ftr-499	448	13	purchase	purchase	NOUN
ftr-499	448	14	of	of	ADP
ftr-499	448	15	a	a	DET
ftr-499	448	16	portion	portion	NOUN
ftr-499	448	17	of	of	ADP
ftr-499	448	18	its	its	PRON
ftr-499	448	19	interest	interest	NOUN
ftr-499	448	20	for	for	ADP
ftr-499	448	21	a	a	DET
ftr-499	448	22	contribution	contribution	NOUN
ftr-499	448	23	of	of	ADP
ftr-499	448	24	25	25	NUM
ftr-499	448	25	,	,	PUNCT
ftr-499	448	26	that	that	DET
ftr-499	448	27	possibility	possibility	NOUN
ftr-499	448	28	is	be	AUX
ftr-499	448	29	not	not	PART
ftr-499	448	30	discussed	discuss	VERB
ftr-499	448	31	.	.	PUNCT
ftr-499	449	1	asset	asset	NOUN
ftr-499	449	2	asset	asset	NOUN
ftr-499	449	3	cash	cash	NOUN
ftr-499	449	4	total	total	NOUN
ftr-499	449	5	19931	19931	NUM
ftr-499	449	6	florida	florida	PROPN
ftr-499	449	7	tax	tax	NOUN
ftr-499	449	8	review	review	NOUN
ftr-499	449	9	capacity	capacity	NOUN
ftr-499	449	10	or	or	CCONJ
ftr-499	449	11	in	in	ADP
ftr-499	449	12	anticipation	anticipation	NOUN
ftr-499	449	13	of	of	ADP
ftr-499	449	14	becoming	become	VERB
ftr-499	449	15	a	a	DET
ftr-499	449	16	partner	partner	NOUN
ftr-499	449	17	,	,	PUNCT
ftr-499	449	18	the	the	DET
ftr-499	449	19	internal	internal	ADJ
ftr-499	449	20	revenue	revenue	NOUN
ftr-499	449	21	service	service	NOUN
ftr-499	449	22	will	will	AUX
ftr-499	449	23	not	not	PART
ftr-499	449	24	treat	treat	VERB
ftr-499	449	25	the	the	DET
ftr-499	449	26	receipt	receipt	NOUN
ftr-499	449	27	of	of	ADP
ftr-499	449	28	such	such	DET
ftr-499	449	29	an	an	DET
ftr-499	449	30	interest	interest	NOUN
ftr-499	449	31	as	as	ADP
ftr-499	449	32	a	a	DET
ftr-499	449	33	taxable	taxable	ADJ
ftr-499	449	34	event	event	NOUN
ftr-499	449	35	for	for	ADP
ftr-499	449	36	the	the	DET
ftr-499	449	37	partner	partner	NOUN
ftr-499	449	38	or	or	CCONJ
ftr-499	449	39	the	the	DET
ftr-499	449	40	partnership.52	partnership.52	NOUN
ftr-499	449	41	if	if	SCONJ
ftr-499	449	42	the	the	DET
ftr-499	449	43	revenue	revenue	NOUN
ftr-499	449	44	procedure	procedure	NOUN
ftr-499	449	45	applies	apply	VERB
ftr-499	449	46	,	,	PUNCT
ftr-499	449	47	a	a	DET
ftr-499	449	48	service	service	NOUN
ftr-499	449	49	partner	partner	NOUN
ftr-499	449	50	's	's	PART
ftr-499	449	51	receipt	receipt	NOUN
ftr-499	449	52	of	of	ADP
ftr-499	449	53	a	a	DET
ftr-499	449	54	profits	profit	NOUN
ftr-499	449	55	interest	interest	NOUN
ftr-499	449	56	is	be	AUX
ftr-499	449	57	not	not	PART
ftr-499	449	58	a	a	DET
ftr-499	449	59	taxable	taxable	ADJ
ftr-499	449	60	event	event	NOUN
ftr-499	449	61	to	to	ADP
ftr-499	449	62	the	the	DET
ftr-499	449	63	partner	partner	NOUN
ftr-499	449	64	or	or	CCONJ
ftr-499	449	65	the	the	DET
ftr-499	449	66	partnership	partnership	NOUN
ftr-499	449	67	.	.	PUNCT
ftr-499	450	1	the	the	DET
ftr-499	450	2	revenue	revenue	NOUN
ftr-499	450	3	procedure	procedure	NOUN
ftr-499	450	4	is	be	AUX
ftr-499	450	5	subject	subject	ADJ
ftr-499	450	6	to	to	ADP
ftr-499	450	7	two	two	NUM
ftr-499	450	8	implicit	implicit	ADJ
ftr-499	450	9	and	and	CCONJ
ftr-499	450	10	three	three	NUM
ftr-499	450	11	explicit	explicit	ADJ
ftr-499	450	12	exceptions	exception	NOUN
ftr-499	450	13	,	,	PUNCT
ftr-499	450	14	which	which	PRON
ftr-499	450	15	if	if	SCONJ
ftr-499	450	16	interpreted	interpret	VERB
ftr-499	450	17	broadly	broadly	ADV
ftr-499	450	18	would	would	AUX
ftr-499	450	19	reintroduce	reintroduce	VERB
ftr-499	450	20	the	the	DET
ftr-499	450	21	uncertainties	uncertainty	NOUN
ftr-499	450	22	the	the	DET
ftr-499	450	23	revenue	revenue	NOUN
ftr-499	450	24	procedure	procedure	NOUN
ftr-499	450	25	was	be	AUX
ftr-499	450	26	intended	intend	VERB
ftr-499	450	27	to	to	PART
ftr-499	450	28	cure	cure	VERB
ftr-499	450	29	.	.	PUNCT
ftr-499	451	1	first	first	ADV
ftr-499	451	2	,	,	PUNCT
ftr-499	451	3	the	the	DET
ftr-499	451	4	partner	partner	NOUN
ftr-499	451	5	receiving	receive	VERB
ftr-499	451	6	a	a	DET
ftr-499	451	7	profits	profit	NOUN
ftr-499	451	8	interest	interest	NOUN
ftr-499	451	9	must	must	AUX
ftr-499	451	10	provide	provide	VERB
ftr-499	451	11	service	service	NOUN
ftr-499	451	12	in	in	ADP
ftr-499	451	13	"	"	PUNCT
ftr-499	451	14	a	a	DET
ftr-499	451	15	partner	partner	NOUN
ftr-499	451	16	capacity	capacity	NOUN
ftr-499	451	17	or	or	CCONJ
ftr-499	451	18	in	in	ADP
ftr-499	451	19	anticipation	anticipation	NOUN
ftr-499	451	20	of	of	ADP
ftr-499	451	21	becoming	become	VERB
ftr-499	451	22	a	a	DET
ftr-499	451	23	partner	partner	NOUN
ftr-499	451	24	.	.	PUNCT
ftr-499	452	1	,	,	PUNCT
ftr-499	452	2	53	53	NUM
ftr-499	452	3	this	this	DET
ftr-499	452	4	requirement	requirement	NOUN
ftr-499	452	5	will	will	AUX
ftr-499	452	6	often	often	ADV
ftr-499	452	7	be	be	AUX
ftr-499	452	8	straightforward	straightforward	ADJ
ftr-499	452	9	,	,	PUNCT
ftr-499	452	10	but	but	CCONJ
ftr-499	452	11	may	may	AUX
ftr-499	452	12	cause	cause	VERB
ftr-499	452	13	difficulties	difficulty	NOUN
ftr-499	452	14	.	.	PUNCT
ftr-499	453	1	for	for	ADP
ftr-499	453	2	example	example	NOUN
ftr-499	453	3	,	,	PUNCT
ftr-499	453	4	a	a	DET
ftr-499	453	5	developer	developer	NOUN
ftr-499	453	6	,	,	PUNCT
ftr-499	453	7	investment	investment	NOUN
ftr-499	453	8	banker	banker	NOUN
ftr-499	453	9	or	or	CCONJ
ftr-499	453	10	other	other	ADJ
ftr-499	453	11	employer	employer	NOUN
ftr-499	453	12	may	may	AUX
ftr-499	453	13	give	give	VERB
ftr-499	453	14	key	key	ADJ
ftr-499	453	15	employees	employee	NOUN
ftr-499	453	16	profit	profit	NOUN
ftr-499	453	17	interests	interest	NOUN
ftr-499	453	18	in	in	ADP
ftr-499	453	19	partnerships	partnership	NOUN
ftr-499	453	20	in	in	ADP
ftr-499	453	21	which	which	PRON
ftr-499	453	22	the	the	DET
ftr-499	453	23	employer	employer	NOUN
ftr-499	453	24	is	be	AUX
ftr-499	453	25	a	a	DET
ftr-499	453	26	partner	partner	NOUN
ftr-499	453	27	and	and	CCONJ
ftr-499	453	28	for	for	ADP
ftr-499	453	29	which	which	PRON
ftr-499	453	30	the	the	DET
ftr-499	453	31	key	key	ADJ
ftr-499	453	32	employees	employee	NOUN
ftr-499	453	33	perform	perform	VERB
ftr-499	453	34	services	service	NOUN
ftr-499	453	35	.	.	PUNCT
ftr-499	454	1	it	it	PRON
ftr-499	454	2	would	would	AUX
ftr-499	454	3	be	be	AUX
ftr-499	454	4	artificial	artificial	ADJ
ftr-499	454	5	to	to	PART
ftr-499	454	6	require	require	VERB
ftr-499	454	7	that	that	SCONJ
ftr-499	454	8	the	the	DET
ftr-499	454	9	employees	employee	NOUN
ftr-499	454	10	enter	enter	VERB
ftr-499	454	11	into	into	ADP
ftr-499	454	12	separate	separate	ADJ
ftr-499	454	13	service	service	NOUN
ftr-499	454	14	agreements	agreement	NOUN
ftr-499	454	15	with	with	ADP
ftr-499	454	16	the	the	DET
ftr-499	454	17	partnerships	partnership	NOUN
ftr-499	454	18	and	and	CCONJ
ftr-499	454	19	administratively	administratively	ADV
ftr-499	454	20	difficult	difficult	ADJ
ftr-499	454	21	to	to	PART
ftr-499	454	22	monitor	monitor	VERB
ftr-499	454	23	the	the	DET
ftr-499	454	24	precise	precise	ADJ
ftr-499	454	25	amount	amount	NOUN
ftr-499	454	26	of	of	ADP
ftr-499	454	27	work	work	NOUN
ftr-499	454	28	the	the	DET
ftr-499	454	29	employee	employee	NOUN
ftr-499	454	30	performs	perform	VERB
ftr-499	454	31	on	on	ADP
ftr-499	454	32	behalf	behalf	NOUN
ftr-499	454	33	of	of	ADP
ftr-499	454	34	any	any	DET
ftr-499	454	35	specific	specific	ADJ
ftr-499	454	36	partnership	partnership	NOUN
ftr-499	454	37	.	.	PUNCT
ftr-499	455	1	alternatively	alternatively	ADV
ftr-499	455	2	,	,	PUNCT
ftr-499	455	3	an	an	DET
ftr-499	455	4	individual	individual	ADJ
ftr-499	455	5	service	service	NOUN
ftr-499	455	6	provider	provider	NOUN
ftr-499	455	7	may	may	AUX
ftr-499	455	8	act	act	VERB
ftr-499	455	9	as	as	ADP
ftr-499	455	10	a	a	DET
ftr-499	455	11	general	general	ADJ
ftr-499	455	12	partner	partner	NOUN
ftr-499	455	13	through	through	ADP
ftr-499	455	14	an	an	DET
ftr-499	455	15	s	s	NOUN
ftr-499	455	16	corporation	corporation	NOUN
ftr-499	455	17	and	and	CCONJ
ftr-499	455	18	hold	hold	VERB
ftr-499	455	19	her	her	PRON
ftr-499	455	20	profits	profit	NOUN
ftr-499	455	21	interests	interest	NOUN
ftr-499	455	22	directly	directly	ADV
ftr-499	455	23	or	or	CCONJ
ftr-499	455	24	,	,	PUNCT
ftr-499	455	25	for	for	ADP
ftr-499	455	26	estate	estate	NOUN
ftr-499	455	27	planning	planning	NOUN
ftr-499	455	28	reasons	reason	NOUN
ftr-499	455	29	,	,	PUNCT
ftr-499	455	30	have	have	VERB
ftr-499	455	31	some	some	PRON
ftr-499	455	32	of	of	ADP
ftr-499	455	33	the	the	DET
ftr-499	455	34	profits	profit	NOUN
ftr-499	455	35	interests	interest	NOUN
ftr-499	455	36	held	hold	VERB
ftr-499	455	37	by	by	ADP
ftr-499	455	38	members	member	NOUN
ftr-499	455	39	of	of	ADP
ftr-499	455	40	her	her	PRON
ftr-499	455	41	family	family	NOUN
ftr-499	455	42	.	.	PUNCT
ftr-499	456	1	the	the	DET
ftr-499	456	2	internal	internal	ADJ
ftr-499	456	3	revenue	revenue	NOUN
ftr-499	456	4	service	service	NOUN
ftr-499	456	5	could	could	AUX
ftr-499	456	6	(	(	PUNCT
ftr-499	456	7	but	but	CCONJ
ftr-499	456	8	probably	probably	ADV
ftr-499	456	9	should	should	AUX
ftr-499	456	10	not	not	PART
ftr-499	456	11	)	)	PUNCT
ftr-499	456	12	insist	insist	VERB
ftr-499	456	13	that	that	SCONJ
ftr-499	456	14	the	the	DET
ftr-499	456	15	s	s	PROPN
ftr-499	456	16	corporation	corporation	NOUN
ftr-499	456	17	is	be	AUX
ftr-499	456	18	the	the	DET
ftr-499	456	19	only	only	ADJ
ftr-499	456	20	service	service	NOUN
ftr-499	456	21	provider	provider	NOUN
ftr-499	456	22	and	and	CCONJ
ftr-499	456	23	that	that	SCONJ
ftr-499	456	24	either	either	ADV
ftr-499	456	25	(	(	PUNCT
ftr-499	456	26	i	i	NOUN
ftr-499	456	27	)	)	PUNCT
ftr-499	456	28	all	all	PRON
ftr-499	456	29	affiliated	affiliated	ADJ
ftr-499	456	30	holders	holder	NOUN
ftr-499	456	31	of	of	ADP
ftr-499	456	32	profits	profit	NOUN
ftr-499	456	33	interests	interest	NOUN
ftr-499	456	34	should	should	AUX
ftr-499	456	35	be	be	AUX
ftr-499	456	36	taxable	taxable	ADJ
ftr-499	456	37	on	on	ADP
ftr-499	456	38	receipt	receipt	NOUN
ftr-499	456	39	of	of	ADP
ftr-499	456	40	their	their	PRON
ftr-499	456	41	interests	interest	NOUN
ftr-499	456	42	or	or	CCONJ
ftr-499	456	43	(	(	PUNCT
ftr-499	456	44	ii	ii	NOUN
ftr-499	456	45	)	)	PUNCT
ftr-499	456	46	the	the	DET
ftr-499	456	47	s	s	PROPN
ftr-499	456	48	corporation	corporation	NOUN
ftr-499	456	49	received	receive	VERB
ftr-499	456	50	all	all	DET
ftr-499	456	51	the	the	DET
ftr-499	456	52	profits	profit	NOUN
ftr-499	456	53	interests	interest	NOUN
ftr-499	456	54	and	and	CCONJ
ftr-499	456	55	distributed	distribute	VERB
ftr-499	456	56	them	they	PRON
ftr-499	456	57	to	to	ADP
ftr-499	456	58	its	its	PRON
ftr-499	456	59	stockholder	stockholder	NOUN
ftr-499	456	60	and	and	CCONJ
ftr-499	456	61	her	her	PRON
ftr-499	456	62	family	family	NOUN
ftr-499	456	63	in	in	ADP
ftr-499	456	64	a	a	DET
ftr-499	456	65	dividend	dividend	NOUN
ftr-499	456	66	that	that	PRON
ftr-499	456	67	triggered	trigger	VERB
ftr-499	456	68	gain	gain	NOUN
ftr-499	456	69	under	under	ADP
ftr-499	456	70	section	section	NOUN
ftr-499	456	71	311	311	NUM
ftr-499	456	72	.	.	PUNCT
ftr-499	457	1	second	second	ADJ
ftr-499	457	2	,	,	PUNCT
ftr-499	457	3	the	the	DET
ftr-499	457	4	profits	profit	NOUN
ftr-499	457	5	interest	interest	NOUN
ftr-499	457	6	must	must	AUX
ftr-499	457	7	qualify	qualify	VERB
ftr-499	457	8	as	as	ADP
ftr-499	457	9	such	such	ADJ
ftr-499	457	10	.	.	PUNCT
ftr-499	458	1	a	a	DET
ftr-499	458	2	profits	profit	NOUN
ftr-499	458	3	interest	interest	NOUN
ftr-499	458	4	is	be	AUX
ftr-499	458	5	defined	define	VERB
ftr-499	458	6	as	as	ADP
ftr-499	458	7	a	a	DET
ftr-499	458	8	partnership	partnership	NOUN
ftr-499	458	9	interest	interest	NOUN
ftr-499	458	10	other	other	ADJ
ftr-499	458	11	than	than	ADP
ftr-499	458	12	a	a	DET
ftr-499	458	13	capital	capital	NOUN
ftr-499	458	14	interest.54	interest.54	NOUN
ftr-499	458	15	a	a	DET
ftr-499	458	16	capital	capital	NOUN
ftr-499	458	17	interest	interest	NOUN
ftr-499	458	18	is	be	AUX
ftr-499	458	19	an	an	DET
ftr-499	458	20	interest	interest	NOUN
ftr-499	458	21	that	that	PRON
ftr-499	458	22	would	would	AUX
ftr-499	458	23	give	give	VERB
ftr-499	458	24	the	the	DET
ftr-499	458	25	holder	holder	NOUN
ftr-499	458	26	a	a	DET
ftr-499	458	27	share	share	NOUN
ftr-499	458	28	of	of	ADP
ftr-499	458	29	proceeds	proceed	NOUN
ftr-499	458	30	if	if	SCONJ
ftr-499	458	31	the	the	DET
ftr-499	458	32	partnership	partnership	NOUN
ftr-499	458	33	's	's	PART
ftr-499	458	34	assets	asset	NOUN
ftr-499	458	35	were	be	AUX
ftr-499	458	36	sold	sell	VERB
ftr-499	458	37	at	at	ADP
ftr-499	458	38	their	their	PRON
ftr-499	458	39	fair	fair	ADJ
ftr-499	458	40	market	market	NOUN
ftr-499	458	41	value	value	NOUN
ftr-499	458	42	and	and	CCONJ
ftr-499	458	43	the	the	DET
ftr-499	458	44	proceeds	proceed	NOUN
ftr-499	458	45	distributed	distribute	VERB
ftr-499	458	46	in	in	ADP
ftr-499	458	47	a	a	DET
ftr-499	458	48	complete	complete	ADJ
ftr-499	458	49	liquidation	liquidation	NOUN
ftr-499	458	50	of	of	ADP
ftr-499	458	51	the	the	DET
ftr-499	458	52	partnership.55	partnership.55	NOUN
ftr-499	458	53	that	that	PRON
ftr-499	458	54	definition	definition	NOUN
ftr-499	458	55	can	can	AUX
ftr-499	458	56	be	be	AUX
ftr-499	458	57	interpreted	interpret	VERB
ftr-499	458	58	to	to	PART
ftr-499	458	59	cause	cause	VERB
ftr-499	458	60	a	a	DET
ftr-499	458	61	cliff	cliff	NOUN
ftr-499	458	62	effect	effect	NOUN
ftr-499	458	63	.	.	PUNCT
ftr-499	459	1	if	if	SCONJ
ftr-499	459	2	the	the	DET
ftr-499	459	3	partners	partner	NOUN
ftr-499	459	4	agree	agree	VERB
ftr-499	459	5	that	that	SCONJ
ftr-499	459	6	the	the	DET
ftr-499	459	7	service	service	NOUN
ftr-499	459	8	partner	partner	NOUN
ftr-499	459	9	is	be	AUX
ftr-499	459	10	to	to	PART
ftr-499	459	11	receive	receive	VERB
ftr-499	459	12	a	a	DET
ftr-499	459	13	share	share	NOUN
ftr-499	459	14	of	of	ADP
ftr-499	459	15	asset	asset	NOUN
ftr-499	459	16	appreciation	appreciation	NOUN
ftr-499	459	17	in	in	ADP
ftr-499	459	18	excess	excess	NOUN
ftr-499	459	19	of	of	ADP
ftr-499	459	20	a	a	DET
ftr-499	459	21	fixed	fix	VERB
ftr-499	459	22	amount	amount	NOUN
ftr-499	459	23	intended	intend	VERB
ftr-499	459	24	to	to	PART
ftr-499	459	25	represent	represent	VERB
ftr-499	459	26	the	the	DET
ftr-499	459	27	asset	asset	NOUN
ftr-499	459	28	's	's	PART
ftr-499	459	29	current	current	ADJ
ftr-499	459	30	value	value	NOUN
ftr-499	459	31	,	,	PUNCT
ftr-499	459	32	but	but	CCONJ
ftr-499	459	33	their	their	PRON
ftr-499	459	34	estimate	estimate	NOUN
ftr-499	459	35	of	of	ADP
ftr-499	459	36	current	current	ADJ
ftr-499	459	37	value	value	NOUN
ftr-499	459	38	is	be	AUX
ftr-499	459	39	deemed	deem	VERB
ftr-499	459	40	by	by	ADP
ftr-499	459	41	the	the	DET
ftr-499	459	42	internal	internal	ADJ
ftr-499	459	43	revenue	revenue	NOUN
ftr-499	459	44	service	service	NOUN
ftr-499	459	45	or	or	CCONJ
ftr-499	459	46	a	a	DET
ftr-499	459	47	court	court	NOUN
ftr-499	459	48	to	to	PART
ftr-499	459	49	be	be	AUX
ftr-499	459	50	one	one	NUM
ftr-499	459	51	dollar	dollar	NOUN
ftr-499	459	52	too	too	ADV
ftr-499	459	53	low	low	ADJ
ftr-499	459	54	,	,	PUNCT
ftr-499	459	55	the	the	DET
ftr-499	459	56	service	service	NOUN
ftr-499	459	57	partner	partner	NOUN
ftr-499	459	58	would	would	AUX
ftr-499	459	59	be	be	AUX
ftr-499	459	60	entitled	entitle	VERB
ftr-499	459	61	to	to	ADP
ftr-499	459	62	a	a	DET
ftr-499	459	63	share	share	NOUN
ftr-499	459	64	of	of	ADP
ftr-499	459	65	the	the	DET
ftr-499	459	66	one	one	NUM
ftr-499	459	67	dollar	dollar	NOUN
ftr-499	459	68	on	on	ADP
ftr-499	459	69	an	an	DET
ftr-499	459	70	immediate	immediate	ADJ
ftr-499	459	71	liquidation	liquidation	NOUN
ftr-499	459	72	of	of	ADP
ftr-499	459	73	the	the	DET
ftr-499	459	74	partnership	partnership	NOUN
ftr-499	459	75	.	.	PUNCT
ftr-499	460	1	the	the	DET
ftr-499	460	2	entire	entire	ADJ
ftr-499	460	3	value	value	NOUN
ftr-499	460	4	of	of	ADP
ftr-499	460	5	the	the	DET
ftr-499	460	6	interest	interest	NOUN
ftr-499	460	7	52	52	NUM
ftr-499	460	8	.	.	PUNCT
ftr-499	461	1	1993	1993	NUM
ftr-499	461	2	-	-	SYM
ftr-499	461	3	24	24	NUM
ftr-499	461	4	i.r.b	i.r.b	NOUN
ftr-499	461	5	.	.	PUNCT
ftr-499	462	1	63	63	NUM
ftr-499	462	2	(	(	PUNCT
ftr-499	462	3	july	july	PROPN
ftr-499	462	4	6	6	NUM
ftr-499	462	5	)	)	PUNCT
ftr-499	462	6	at	at	ADP
ftr-499	462	7	§	§	PROPN
ftr-499	462	8	4.01	4.01	NUM
ftr-499	462	9	.	.	PUNCT
ftr-499	463	1	53	53	NUM
ftr-499	463	2	.	.	PUNCT
ftr-499	464	1	i	i	PRON
ftr-499	464	2	d.	d.	PROPN
ftr-499	464	3	§	§	PROPN
ftr-499	464	4	4.01-.02	4.01-.02	PROPN
ftr-499	464	5	.	.	PROPN
ftr-499	464	6	54	54	NUM
ftr-499	464	7	.	.	PUNCT
ftr-499	465	1	i	i	PRON
ftr-499	465	2	d.	d.	PROPN
ftr-499	465	3	§	§	PROPN
ftr-499	465	4	2.02	2.02	NUM
ftr-499	465	5	.	.	PUNCT
ftr-499	466	1	55	55	NUM
ftr-499	466	2	.	.	PUNCT
ftr-499	467	1	i	i	PRON
ftr-499	467	2	d.	d.	PROPN
ftr-499	467	3	§	§	PROPN
ftr-499	467	4	2.01	2.01	NUM
ftr-499	467	5	.	.	PUNCT
ftr-499	468	1	[	[	X
ftr-499	468	2	vol	vol	NOUN
ftr-499	468	3	1:9	1:9	NUM
ftr-499	468	4	partnership	partnership	NOUN
ftr-499	468	5	securities	security	NOUN
ftr-499	468	6	would	would	AUX
ftr-499	468	7	then	then	ADV
ftr-499	468	8	,	,	PUNCT
ftr-499	468	9	arguably	arguably	ADV
ftr-499	468	10	,	,	PUNCT
ftr-499	468	11	be	be	AUX
ftr-499	468	12	includable	includable	ADJ
ftr-499	468	13	in	in	ADP
ftr-499	468	14	its	its	PRON
ftr-499	468	15	income	income	NOUN
ftr-499	468	16	.	.	PUNCT
ftr-499	469	1	it	it	PRON
ftr-499	469	2	would	would	AUX
ftr-499	469	3	be	be	AUX
ftr-499	469	4	better	well	ADJ
ftr-499	469	5	to	to	PART
ftr-499	469	6	interpret	interpret	VERB
ftr-499	469	7	the	the	DET
ftr-499	469	8	rule	rule	NOUN
ftr-499	469	9	by	by	ADP
ftr-499	469	10	bifurcating	bifurcate	VERB
ftr-499	469	11	the	the	DET
ftr-499	469	12	service	service	NOUN
ftr-499	469	13	provider	provider	NOUN
ftr-499	469	14	's	's	PART
ftr-499	469	15	interest	interest	NOUN
ftr-499	469	16	into	into	ADP
ftr-499	469	17	that	that	DET
ftr-499	469	18	capital	capital	NOUN
ftr-499	469	19	interest	interest	NOUN
ftr-499	469	20	that	that	PRON
ftr-499	469	21	would	would	AUX
ftr-499	469	22	be	be	AUX
ftr-499	469	23	owned	own	VERB
ftr-499	469	24	by	by	ADP
ftr-499	469	25	a	a	DET
ftr-499	469	26	person	person	NOUN
ftr-499	469	27	entitled	entitle	VERB
ftr-499	469	28	to	to	ADP
ftr-499	469	29	the	the	DET
ftr-499	469	30	same	same	ADJ
ftr-499	469	31	liquidating	liquidating	NOUN
ftr-499	469	32	distribution	distribution	NOUN
ftr-499	469	33	as	as	ADP
ftr-499	469	34	the	the	DET
ftr-499	469	35	service	service	NOUN
ftr-499	469	36	holder	holder	NOUN
ftr-499	469	37	and	and	CCONJ
ftr-499	469	38	to	to	PART
ftr-499	469	39	treat	treat	VERB
ftr-499	469	40	the	the	DET
ftr-499	469	41	remaining	remain	VERB
ftr-499	469	42	interest	interest	NOUN
ftr-499	469	43	as	as	ADP
ftr-499	469	44	a	a	DET
ftr-499	469	45	profits	profit	NOUN
ftr-499	469	46	interest	interest	NOUN
ftr-499	469	47	.	.	PUNCT
ftr-499	470	1	the	the	DET
ftr-499	470	2	revenue	revenue	NOUN
ftr-499	470	3	procedure	procedure	NOUN
ftr-499	470	4	does	do	AUX
ftr-499	470	5	not	not	PART
ftr-499	470	6	state	state	VERB
ftr-499	470	7	whether	whether	SCONJ
ftr-499	470	8	the	the	DET
ftr-499	470	9	valuation	valuation	NOUN
ftr-499	470	10	of	of	ADP
ftr-499	470	11	the	the	DET
ftr-499	470	12	partnership	partnership	NOUN
ftr-499	470	13	assets	asset	NOUN
ftr-499	470	14	should	should	AUX
ftr-499	470	15	take	take	VERB
ftr-499	470	16	into	into	ADP
ftr-499	470	17	account	account	NOUN
ftr-499	470	18	the	the	DET
ftr-499	470	19	increase	increase	NOUN
ftr-499	470	20	in	in	ADP
ftr-499	470	21	their	their	PRON
ftr-499	470	22	value	value	NOUN
ftr-499	470	23	attributable	attributable	ADJ
ftr-499	470	24	to	to	ADP
ftr-499	470	25	the	the	DET
ftr-499	470	26	services	service	NOUN
ftr-499	470	27	being	be	AUX
ftr-499	470	28	rendered	render	VERB
ftr-499	470	29	by	by	ADP
ftr-499	470	30	the	the	DET
ftr-499	470	31	recipient	recipient	NOUN
ftr-499	470	32	of	of	ADP
ftr-499	470	33	the	the	DET
ftr-499	470	34	profits	profit	NOUN
ftr-499	470	35	interest	interest	NOUN
ftr-499	470	36	.	.	PUNCT
ftr-499	471	1	thus	thus	ADV
ftr-499	471	2	,	,	PUNCT
ftr-499	471	3	it	it	PRON
ftr-499	471	4	is	be	AUX
ftr-499	471	5	not	not	PART
ftr-499	471	6	clear	clear	ADJ
ftr-499	471	7	whether	whether	SCONJ
ftr-499	471	8	a	a	DET
ftr-499	471	9	profits	profit	NOUN
ftr-499	471	10	interest	interest	NOUN
ftr-499	471	11	granted	grant	VERB
ftr-499	471	12	upon	upon	SCONJ
ftr-499	471	13	the	the	DET
ftr-499	471	14	formation	formation	NOUN
ftr-499	471	15	of	of	ADP
ftr-499	471	16	a	a	DET
ftr-499	471	17	partnership	partnership	NOUN
ftr-499	471	18	entitling	entitle	VERB
ftr-499	471	19	a	a	DET
ftr-499	471	20	service	service	NOUN
ftr-499	471	21	partner	partner	NOUN
ftr-499	471	22	to	to	ADP
ftr-499	471	23	a	a	DET
ftr-499	471	24	portion	portion	NOUN
ftr-499	471	25	of	of	ADP
ftr-499	471	26	the	the	DET
ftr-499	471	27	partnership	partnership	NOUN
ftr-499	471	28	's	's	PART
ftr-499	471	29	capital	capital	NOUN
ftr-499	471	30	after	after	SCONJ
ftr-499	471	31	the	the	DET
ftr-499	471	32	other	other	ADJ
ftr-499	471	33	partners	partner	NOUN
ftr-499	471	34	have	have	AUX
ftr-499	471	35	been	be	AUX
ftr-499	471	36	returned	return	VERB
ftr-499	471	37	their	their	PRON
ftr-499	471	38	capital	capital	NOUN
ftr-499	471	39	qualifies	qualify	VERB
ftr-499	471	40	under	under	ADP
ftr-499	471	41	the	the	DET
ftr-499	471	42	revenue	revenue	NOUN
ftr-499	471	43	procedure	procedure	NOUN
ftr-499	471	44	if	if	SCONJ
ftr-499	471	45	the	the	DET
ftr-499	471	46	partner	partner	NOUN
ftr-499	471	47	's	's	PART
ftr-499	471	48	services	service	NOUN
ftr-499	471	49	are	be	AUX
ftr-499	471	50	not	not	PART
ftr-499	471	51	immediately	immediately	ADV
ftr-499	471	52	deductible	deductible	ADJ
ftr-499	471	53	.	.	PUNCT
ftr-499	472	1	the	the	DET
ftr-499	472	2	practical	practical	ADJ
ftr-499	472	3	approach	approach	NOUN
ftr-499	472	4	would	would	AUX
ftr-499	472	5	be	be	AUX
ftr-499	472	6	to	to	PART
ftr-499	472	7	ignore	ignore	VERB
ftr-499	472	8	the	the	DET
ftr-499	472	9	effect	effect	NOUN
ftr-499	472	10	of	of	ADP
ftr-499	472	11	the	the	DET
ftr-499	472	12	services	service	NOUN
ftr-499	472	13	on	on	ADP
ftr-499	472	14	value	value	NOUN
ftr-499	472	15	and	and	CCONJ
ftr-499	472	16	to	to	PART
ftr-499	472	17	allow	allow	VERB
ftr-499	472	18	the	the	DET
ftr-499	472	19	service	service	NOUN
ftr-499	472	20	partner	partner	NOUN
ftr-499	472	21	to	to	PART
ftr-499	472	22	share	share	VERB
ftr-499	472	23	in	in	ADP
ftr-499	472	24	the	the	DET
ftr-499	472	25	appreciation	appreciation	NOUN
ftr-499	472	26	that	that	SCONJ
ftr-499	472	27	its	its	PRON
ftr-499	472	28	own	own	ADJ
ftr-499	472	29	services	service	NOUN
ftr-499	472	30	creates	create	VERB
ftr-499	472	31	.	.	PUNCT
ftr-499	473	1	third	third	ADV
ftr-499	473	2	,	,	PUNCT
ftr-499	473	3	the	the	DET
ftr-499	473	4	revenue	revenue	NOUN
ftr-499	473	5	procedure	procedure	NOUN
ftr-499	473	6	does	do	AUX
ftr-499	473	7	not	not	PART
ftr-499	473	8	apply	apply	VERB
ftr-499	473	9	if	if	SCONJ
ftr-499	473	10	"	"	PUNCT
ftr-499	473	11	the	the	DET
ftr-499	473	12	profits	profit	NOUN
ftr-499	473	13	interest	interest	NOUN
ftr-499	473	14	relates	relate	VERB
ftr-499	473	15	to	to	ADP
ftr-499	473	16	a	a	DET
ftr-499	473	17	substantially	substantially	ADV
ftr-499	473	18	certain	certain	ADJ
ftr-499	473	19	and	and	CCONJ
ftr-499	473	20	predictable	predictable	ADJ
ftr-499	473	21	stream	stream	NOUN
ftr-499	473	22	of	of	ADP
ftr-499	473	23	income	income	NOUN
ftr-499	473	24	from	from	ADP
ftr-499	473	25	partnership	partnership	NOUN
ftr-499	473	26	assets	asset	NOUN
ftr-499	473	27	,	,	PUNCT
ftr-499	473	28	such	such	ADJ
ftr-499	473	29	as	as	ADP
ftr-499	473	30	income	income	NOUN
ftr-499	473	31	from	from	ADP
ftr-499	473	32	high	high	ADJ
ftr-499	473	33	-	-	PUNCT
ftr-499	473	34	quality	quality	NOUN
ftr-499	473	35	debt	debt	NOUN
ftr-499	473	36	securities	security	NOUN
ftr-499	473	37	or	or	CCONJ
ftr-499	473	38	a	a	DET
ftr-499	473	39	highquality	highquality	NOUN
ftr-499	473	40	net	net	ADJ
ftr-499	473	41	lease	lease	NOUN
ftr-499	473	42	.	.	PUNCT
ftr-499	474	1	56	56	NUM
ftr-499	474	2	that	that	DET
ftr-499	474	3	exclusion	exclusion	NOUN
ftr-499	474	4	is	be	AUX
ftr-499	474	5	probably	probably	ADV
ftr-499	474	6	based	base	VERB
ftr-499	474	7	on	on	ADP
ftr-499	474	8	the	the	DET
ftr-499	474	9	theory	theory	NOUN
ftr-499	474	10	that	that	SCONJ
ftr-499	474	11	a	a	DET
ftr-499	474	12	predictable	predictable	ADJ
ftr-499	474	13	stream	stream	NOUN
ftr-499	474	14	of	of	ADP
ftr-499	474	15	income	income	NOUN
ftr-499	474	16	alleviates	alleviate	VERB
ftr-499	474	17	valuation	valuation	NOUN
ftr-499	474	18	problems	problem	NOUN
ftr-499	474	19	.	.	PUNCT
ftr-499	475	1	it	it	PRON
ftr-499	475	2	is	be	AUX
ftr-499	475	3	not	not	PART
ftr-499	475	4	clear	clear	ADJ
ftr-499	475	5	whether	whether	SCONJ
ftr-499	475	6	the	the	DET
ftr-499	475	7	exclusion	exclusion	NOUN
ftr-499	475	8	is	be	AUX
ftr-499	475	9	intended	intend	VERB
ftr-499	475	10	to	to	PART
ftr-499	475	11	apply	apply	VERB
ftr-499	475	12	if	if	SCONJ
ftr-499	475	13	,	,	PUNCT
ftr-499	475	14	as	as	SCONJ
ftr-499	475	15	is	be	AUX
ftr-499	475	16	common	common	ADJ
ftr-499	475	17	,	,	PUNCT
ftr-499	475	18	a	a	DET
ftr-499	475	19	portion	portion	NOUN
ftr-499	475	20	of	of	ADP
ftr-499	475	21	the	the	DET
ftr-499	475	22	income	income	NOUN
ftr-499	475	23	stream	stream	NOUN
ftr-499	475	24	is	be	AUX
ftr-499	475	25	predictable	predictable	ADJ
ftr-499	475	26	.	.	PUNCT
ftr-499	476	1	for	for	ADP
ftr-499	476	2	example	example	NOUN
ftr-499	476	3	,	,	PUNCT
ftr-499	476	4	a	a	DET
ftr-499	476	5	partnership	partnership	NOUN
ftr-499	476	6	may	may	AUX
ftr-499	476	7	own	own	VERB
ftr-499	476	8	debt	debt	NOUN
ftr-499	476	9	securities	security	NOUN
ftr-499	476	10	of	of	ADP
ftr-499	476	11	varying	vary	VERB
ftr-499	476	12	quality	quality	NOUN
ftr-499	476	13	that	that	PRON
ftr-499	476	14	have	have	VERB
ftr-499	476	15	an	an	DET
ftr-499	476	16	average	average	ADJ
ftr-499	476	17	yield	yield	NOUN
ftr-499	476	18	of	of	ADP
ftr-499	476	19	9	9	NUM
ftr-499	476	20	%	%	NOUN
ftr-499	476	21	and	and	CCONJ
ftr-499	476	22	in	in	ADP
ftr-499	476	23	which	which	PRON
ftr-499	476	24	the	the	DET
ftr-499	476	25	general	general	ADJ
ftr-499	476	26	partner	partner	NOUN
ftr-499	476	27	is	be	AUX
ftr-499	476	28	entitled	entitle	VERB
ftr-499	476	29	to	to	ADP
ftr-499	476	30	20	20	NUM
ftr-499	476	31	%	%	NOUN
ftr-499	476	32	of	of	ADP
ftr-499	476	33	the	the	DET
ftr-499	476	34	profits	profit	NOUN
ftr-499	476	35	after	after	SCONJ
ftr-499	476	36	all	all	DET
ftr-499	476	37	partners	partner	NOUN
ftr-499	476	38	have	have	AUX
ftr-499	476	39	received	receive	VERB
ftr-499	476	40	a	a	DET
ftr-499	476	41	return	return	NOUN
ftr-499	476	42	on	on	ADP
ftr-499	476	43	capital	capital	NOUN
ftr-499	476	44	of	of	ADP
ftr-499	476	45	7	7	NUM
ftr-499	476	46	%	%	NOUN
ftr-499	476	47	.	.	PUNCT
ftr-499	477	1	the	the	DET
ftr-499	477	2	7	7	NUM
ftr-499	477	3	%	%	NOUN
ftr-499	477	4	return	return	NOUN
ftr-499	477	5	may	may	AUX
ftr-499	477	6	be	be	AUX
ftr-499	477	7	a	a	DET
ftr-499	477	8	market	market	NOUN
ftr-499	477	9	return	return	NOUN
ftr-499	477	10	which	which	PRON
ftr-499	477	11	is	be	AUX
ftr-499	477	12	less	less	ADJ
ftr-499	477	13	than	than	ADP
ftr-499	477	14	the	the	DET
ftr-499	477	15	9	9	NUM
ftr-499	477	16	%	%	NOUN
ftr-499	477	17	return	return	NOUN
ftr-499	477	18	on	on	ADP
ftr-499	477	19	individual	individual	ADJ
ftr-499	477	20	loans	loan	NOUN
ftr-499	477	21	because	because	SCONJ
ftr-499	477	22	the	the	DET
ftr-499	477	23	partnership	partnership	NOUN
ftr-499	477	24	's	be	AUX
ftr-499	477	25	having	having	AUX
ftr-499	477	26	assembled	assemble	VERB
ftr-499	477	27	a	a	DET
ftr-499	477	28	diversified	diversified	ADJ
ftr-499	477	29	portfolio	portfolio	NOUN
ftr-499	477	30	of	of	ADP
ftr-499	477	31	loans	loan	NOUN
ftr-499	477	32	has	have	AUX
ftr-499	477	33	reduced	reduce	VERB
ftr-499	477	34	credit	credit	NOUN
ftr-499	477	35	risk	risk	NOUN
ftr-499	477	36	.	.	PUNCT
ftr-499	478	1	the	the	DET
ftr-499	478	2	general	general	ADJ
ftr-499	478	3	partner	partner	NOUN
ftr-499	478	4	expects	expect	VERB
ftr-499	478	5	that	that	SCONJ
ftr-499	478	6	most	most	ADJ
ftr-499	478	7	of	of	ADP
ftr-499	478	8	his	his	PRON
ftr-499	478	9	20	20	NUM
ftr-499	478	10	%	%	NOUN
ftr-499	478	11	return	return	NOUN
ftr-499	478	12	will	will	AUX
ftr-499	478	13	reflect	reflect	VERB
ftr-499	478	14	his	his	PRON
ftr-499	478	15	(	(	PUNCT
ftr-499	478	16	unpredictable	unpredictable	ADJ
ftr-499	478	17	)	)	PUNCT
ftr-499	478	18	skill	skill	NOUN
ftr-499	478	19	in	in	ADP
ftr-499	478	20	trading	trade	VERB
ftr-499	478	21	the	the	DET
ftr-499	478	22	securities	security	NOUN
ftr-499	478	23	,	,	PUNCT
ftr-499	478	24	but	but	CCONJ
ftr-499	478	25	he	he	PRON
ftr-499	478	26	has	have	AUX
ftr-499	478	27	also	also	ADV
ftr-499	478	28	"	"	PUNCT
ftr-499	478	29	locked	lock	VERB
ftr-499	478	30	in	in	ADP
ftr-499	478	31	"	"	PUNCT
ftr-499	478	32	a	a	DET
ftr-499	478	33	share	share	NOUN
ftr-499	478	34	of	of	ADP
ftr-499	478	35	the	the	DET
ftr-499	478	36	2	2	NUM
ftr-499	478	37	%	%	NOUN
ftr-499	478	38	strip	strip	NOUN
ftr-499	478	39	.	.	PUNCT
ftr-499	479	1	the	the	DET
ftr-499	479	2	exclusion	exclusion	NOUN
ftr-499	479	3	should	should	AUX
ftr-499	479	4	not	not	PART
ftr-499	479	5	apply	apply	VERB
ftr-499	479	6	in	in	ADP
ftr-499	479	7	this	this	DET
ftr-499	479	8	situation	situation	NOUN
ftr-499	479	9	.	.	PUNCT
ftr-499	480	1	fourth	fourth	ADJ
ftr-499	480	2	,	,	PUNCT
ftr-499	480	3	the	the	DET
ftr-499	480	4	revenue	revenue	NOUN
ftr-499	480	5	procedure	procedure	NOUN
ftr-499	480	6	does	do	AUX
ftr-499	480	7	not	not	PART
ftr-499	480	8	apply	apply	VERB
ftr-499	480	9	if	if	SCONJ
ftr-499	480	10	"	"	PUNCT
ftr-499	480	11	within	within	ADP
ftr-499	480	12	two	two	NUM
ftr-499	480	13	years	year	NOUN
ftr-499	480	14	of	of	ADP
ftr-499	480	15	receipt	receipt	NOUN
ftr-499	480	16	,	,	PUNCT
ftr-499	480	17	the	the	DET
ftr-499	480	18	partner	partner	NOUN
ftr-499	480	19	disposes	dispose	VERB
ftr-499	480	20	of	of	ADP
ftr-499	480	21	the	the	DET
ftr-499	480	22	profits	profit	NOUN
ftr-499	480	23	interest	interest	NOUN
ftr-499	480	24	.	.	PUNCT
ftr-499	481	1	"	"	PUNCT
ftr-499	481	2	'	'	PUNCT
ftr-499	481	3	this	this	DET
ftr-499	481	4	exclusion	exclusion	NOUN
ftr-499	481	5	is	be	AUX
ftr-499	481	6	probably	probably	ADV
ftr-499	481	7	based	base	VERB
ftr-499	481	8	on	on	ADP
ftr-499	481	9	the	the	DET
ftr-499	481	10	facts	fact	NOUN
ftr-499	481	11	of	of	ADP
ftr-499	481	12	diamond	diamond	NOUN
ftr-499	481	13	v.	v.	ADP
ftr-499	481	14	commissioner	commissioner	NOUN
ftr-499	481	15	,	,	PUNCT
ftr-499	481	16	"	"	PUNCT
ftr-499	481	17	and	and	CCONJ
ftr-499	481	18	prevents	prevent	VERB
ftr-499	481	19	the	the	DET
ftr-499	481	20	use	use	NOUN
ftr-499	481	21	of	of	ADP
ftr-499	481	22	the	the	DET
ftr-499	481	23	partnership	partnership	NOUN
ftr-499	481	24	form	form	NOUN
ftr-499	481	25	to	to	PART
ftr-499	481	26	transform	transform	VERB
ftr-499	481	27	ordinary	ordinary	ADJ
ftr-499	481	28	income	income	NOUN
ftr-499	481	29	into	into	ADP
ftr-499	481	30	capital	capital	NOUN
ftr-499	481	31	gains	gain	NOUN
ftr-499	481	32	.	.	PUNCT
ftr-499	482	1	because	because	SCONJ
ftr-499	482	2	the	the	DET
ftr-499	482	3	reclassification	reclassification	NOUN
ftr-499	482	4	of	of	ADP
ftr-499	482	5	the	the	DET
ftr-499	482	6	receipt	receipt	NOUN
ftr-499	482	7	of	of	ADP
ftr-499	482	8	a	a	DET
ftr-499	482	9	profits	profit	NOUN
ftr-499	482	10	interest	interest	NOUN
ftr-499	482	11	as	as	ADP
ftr-499	482	12	a	a	DET
ftr-499	482	13	taxable	taxable	ADJ
ftr-499	482	14	event	event	NOUN
ftr-499	482	15	may	may	AUX
ftr-499	482	16	cause	cause	VERB
ftr-499	482	17	a	a	DET
ftr-499	482	18	partnership	partnership	NOUN
ftr-499	482	19	and	and	CCONJ
ftr-499	482	20	nonrecipient	nonrecipient	VERB
ftr-499	482	21	partners	partner	NOUN
ftr-499	482	22	to	to	PART
ftr-499	482	23	recognize	recognize	VERB
ftr-499	482	24	gain	gain	NOUN
ftr-499	482	25	,	,	PUNCT
ftr-499	482	26	this	this	DET
ftr-499	482	27	exclusion	exclusion	NOUN
ftr-499	482	28	raises	raise	VERB
ftr-499	482	29	the	the	DET
ftr-499	482	30	administrative	administrative	ADJ
ftr-499	482	31	problem	problem	NOUN
ftr-499	482	32	of	of	ADP
ftr-499	482	33	the	the	DET
ftr-499	482	34	action	action	NOUN
ftr-499	482	35	of	of	ADP
ftr-499	482	36	the	the	DET
ftr-499	482	37	service	service	NOUN
ftr-499	482	38	recipient	recipient	NOUN
ftr-499	482	39	having	have	VERB
ftr-499	482	40	consequences	consequence	NOUN
ftr-499	482	41	to	to	ADP
ftr-499	482	42	unrelated	unrelated	ADJ
ftr-499	482	43	parties	party	NOUN
ftr-499	482	44	.	.	PUNCT
ftr-499	483	1	rather	rather	ADV
ftr-499	483	2	than	than	ADP
ftr-499	483	3	56	56	NUM
ftr-499	483	4	.	.	PUNCT
ftr-499	484	1	i	i	PRON
ftr-499	484	2	d.	d.	PROPN
ftr-499	484	3	§	§	PROPN
ftr-499	484	4	4.02	4.02	NUM
ftr-499	484	5	.	.	PUNCT
ftr-499	484	6	57	57	NUM
ftr-499	484	7	.	.	PUNCT
ftr-499	485	1	i	i	PRON
ftr-499	485	2	d.	d.	PROPN
ftr-499	485	3	§	§	PROPN
ftr-499	485	4	4.02(2	4.02(2	PROPN
ftr-499	485	5	)	)	PUNCT
ftr-499	485	6	.	.	PUNCT
ftr-499	486	1	58	58	NUM
ftr-499	486	2	.	.	PUNCT
ftr-499	487	1	56	56	NUM
ftr-499	487	2	t.c	t.c	PROPN
ftr-499	487	3	.	.	PROPN
ftr-499	487	4	530	530	NUM
ftr-499	487	5	(	(	PUNCT
ftr-499	487	6	1971	1971	NUM
ftr-499	487	7	)	)	PUNCT
ftr-499	487	8	,	,	PUNCT
ftr-499	487	9	aff'd	aff'd	NOUN
ftr-499	487	10	,	,	PUNCT
ftr-499	487	11	492	492	NUM
ftr-499	487	12	f.2d	f.2d	NOUN
ftr-499	487	13	286	286	NUM
ftr-499	487	14	(	(	PUNCT
ftr-499	487	15	7th	7th	ADJ
ftr-499	487	16	cir	cir	NOUN
ftr-499	487	17	.	.	PROPN
ftr-499	487	18	1974	1974	NUM
ftr-499	487	19	)	)	PUNCT
ftr-499	487	20	.	.	PUNCT
ftr-499	488	1	1993	1993	NUM
ftr-499	488	2	]	]	PUNCT
ftr-499	488	3	florida	florida	PROPN
ftr-499	488	4	tax	tax	PROPN
ftr-499	488	5	review	review	NOUN
ftr-499	488	6	recharacterizing	recharacterize	VERB
ftr-499	488	7	the	the	DET
ftr-499	488	8	transaction	transaction	NOUN
ftr-499	488	9	in	in	ADP
ftr-499	488	10	which	which	PRON
ftr-499	488	11	the	the	DET
ftr-499	488	12	service	service	NOUN
ftr-499	488	13	partner	partner	NOUN
ftr-499	488	14	received	receive	VERB
ftr-499	488	15	its	its	PRON
ftr-499	488	16	interest	interest	NOUN
ftr-499	488	17	,	,	PUNCT
ftr-499	488	18	it	it	PRON
ftr-499	488	19	would	would	AUX
ftr-499	488	20	be	be	AUX
ftr-499	488	21	simpler	simple	ADJ
ftr-499	488	22	to	to	PART
ftr-499	488	23	provide	provide	VERB
ftr-499	488	24	that	that	SCONJ
ftr-499	488	25	any	any	DET
ftr-499	488	26	gain	gain	NOUN
ftr-499	488	27	realized	realize	VERB
ftr-499	488	28	by	by	ADP
ftr-499	488	29	the	the	DET
ftr-499	488	30	recipient	recipient	NOUN
ftr-499	488	31	on	on	ADP
ftr-499	488	32	its	its	PRON
ftr-499	488	33	sale	sale	NOUN
ftr-499	488	34	of	of	ADP
ftr-499	488	35	a	a	DET
ftr-499	488	36	partnership	partnership	NOUN
ftr-499	488	37	interest	interest	NOUN
ftr-499	488	38	within	within	ADP
ftr-499	488	39	two	two	NUM
ftr-499	488	40	years	year	NOUN
ftr-499	488	41	is	be	AUX
ftr-499	488	42	ordinary	ordinary	ADJ
ftr-499	488	43	income	income	NOUN
ftr-499	488	44	.	.	PUNCT
ftr-499	489	1	finally	finally	ADV
ftr-499	489	2	,	,	PUNCT
ftr-499	489	3	the	the	DET
ftr-499	489	4	revenue	revenue	NOUN
ftr-499	489	5	procedure	procedure	NOUN
ftr-499	489	6	does	do	AUX
ftr-499	489	7	not	not	PART
ftr-499	489	8	apply	apply	VERB
ftr-499	489	9	if	if	SCONJ
ftr-499	489	10	the	the	DET
ftr-499	489	11	interest	interest	NOUN
ftr-499	489	12	received	receive	VERB
ftr-499	489	13	is	be	AUX
ftr-499	489	14	"	"	PUNCT
ftr-499	489	15	a	a	DET
ftr-499	489	16	limited	limited	ADJ
ftr-499	489	17	partnership	partnership	NOUN
ftr-499	489	18	interest	interest	NOUN
ftr-499	489	19	in	in	ADP
ftr-499	489	20	a	a	DET
ftr-499	489	21	'	'	PUNCT
ftr-499	489	22	publicly	publicly	ADV
ftr-499	489	23	traded	trade	VERB
ftr-499	489	24	partnership	partnership	NOUN
ftr-499	489	25	"	"	PUNCT
ftr-499	489	26	'	'	PROPN
ftr-499	489	27	59	59	NUM
ftr-499	489	28	within	within	ADP
ftr-499	489	29	the	the	DET
ftr-499	489	30	meaning	meaning	NOUN
ftr-499	489	31	of	of	ADP
ftr-499	489	32	section	section	NOUN
ftr-499	489	33	7704(b	7704(b	NOUN
ftr-499	489	34	)	)	PUNCT
ftr-499	489	35	.	.	PUNCT
ftr-499	490	1	this	this	DET
ftr-499	490	2	exclusion	exclusion	NOUN
ftr-499	490	3	may	may	AUX
ftr-499	490	4	be	be	AUX
ftr-499	490	5	based	base	VERB
ftr-499	490	6	on	on	ADP
ftr-499	490	7	the	the	DET
ftr-499	490	8	theory	theory	NOUN
ftr-499	490	9	that	that	SCONJ
ftr-499	490	10	interests	interest	NOUN
ftr-499	490	11	in	in	ADP
ftr-499	490	12	publicly	publicly	ADV
ftr-499	490	13	traded	trade	VERB
ftr-499	490	14	partnerships	partnership	NOUN
ftr-499	490	15	are	be	AUX
ftr-499	490	16	readily	readily	ADV
ftr-499	490	17	valued	value	VERB
ftr-499	490	18	and	and	CCONJ
ftr-499	490	19	easily	easily	ADV
ftr-499	490	20	traded	trade	VERB
ftr-499	490	21	.	.	PUNCT
ftr-499	491	1	if	if	SCONJ
ftr-499	491	2	so	so	ADV
ftr-499	491	3	,	,	PUNCT
ftr-499	491	4	the	the	DET
ftr-499	491	5	exclusion	exclusion	NOUN
ftr-499	491	6	should	should	AUX
ftr-499	491	7	be	be	AUX
ftr-499	491	8	limited	limit	VERB
ftr-499	491	9	to	to	PART
ftr-499	491	10	publicly	publicly	ADV
ftr-499	491	11	traded	trade	VERB
ftr-499	491	12	interests	interest	NOUN
ftr-499	491	13	in	in	ADP
ftr-499	491	14	publicly	publicly	ADV
ftr-499	491	15	traded	trade	VERB
ftr-499	491	16	partnerships	partnership	NOUN
ftr-499	491	17	.	.	PUNCT
ftr-499	492	1	the	the	DET
ftr-499	492	2	publicly	publicly	ADV
ftr-499	492	3	traded	trade	VERB
ftr-499	492	4	interests	interest	NOUN
ftr-499	492	5	would	would	AUX
ftr-499	492	6	generally	generally	ADV
ftr-499	492	7	be	be	AUX
ftr-499	492	8	capital	capital	NOUN
ftr-499	492	9	interests	interest	NOUN
ftr-499	492	10	.	.	PUNCT
ftr-499	493	1	in	in	ADP
ftr-499	493	2	campbell	campbell	PROPN
ftr-499	493	3	v.	v.	PROPN
ftr-499	493	4	commissioner	commissioner	PROPN
ftr-499	493	5	,	,	PUNCT
ftr-499	493	6	'	'	PUNCT
ftr-499	493	7	the	the	DET
ftr-499	493	8	eighth	eighth	ADJ
ftr-499	493	9	circuit	circuit	NOUN
ftr-499	493	10	held	hold	VERB
ftr-499	493	11	that	that	SCONJ
ftr-499	493	12	the	the	DET
ftr-499	493	13	receipt	receipt	NOUN
ftr-499	493	14	of	of	ADP
ftr-499	493	15	a	a	DET
ftr-499	493	16	profits	profit	NOUN
ftr-499	493	17	interest	interest	NOUN
ftr-499	493	18	in	in	ADP
ftr-499	493	19	a	a	DET
ftr-499	493	20	partnership	partnership	NOUN
ftr-499	493	21	was	be	AUX
ftr-499	493	22	not	not	PART
ftr-499	493	23	taxable	taxable	ADJ
ftr-499	493	24	in	in	ADP
ftr-499	493	25	large	large	ADJ
ftr-499	493	26	part	part	NOUN
ftr-499	493	27	because	because	SCONJ
ftr-499	493	28	that	that	DET
ftr-499	493	29	interest	interest	NOUN
ftr-499	493	30	was	be	AUX
ftr-499	493	31	not	not	PART
ftr-499	493	32	readily	readily	ADV
ftr-499	493	33	susceptible	susceptible	ADJ
ftr-499	493	34	to	to	ADP
ftr-499	493	35	valuation	valuation	NOUN
ftr-499	493	36	even	even	ADV
ftr-499	493	37	though	though	SCONJ
ftr-499	493	38	there	there	PRON
ftr-499	493	39	were	be	VERB
ftr-499	493	40	arm	arm	NOUN
ftr-499	493	41	's	's	PART
ftr-499	493	42	length	length	NOUN
ftr-499	493	43	transactions	transaction	NOUN
ftr-499	493	44	that	that	PRON
ftr-499	493	45	established	establish	VERB
ftr-499	493	46	the	the	DET
ftr-499	493	47	value	value	NOUN
ftr-499	493	48	of	of	ADP
ftr-499	493	49	a	a	DET
ftr-499	493	50	capital	capital	NOUN
ftr-499	493	51	interest	interest	NOUN
ftr-499	493	52	in	in	ADP
ftr-499	493	53	that	that	DET
ftr-499	493	54	partnership	partnership	NOUN
ftr-499	493	55	.	.	PUNCT
ftr-499	494	1	2	2	X
ftr-499	494	2	.	.	X
ftr-499	494	3	general	general	ADJ
ftr-499	494	4	principles	principle	NOUN
ftr-499	494	5	-	-	PUNCT
ftr-499	494	6	consensus	consensus	NOUN
ftr-499	494	7	aggregate	aggregate	NOUN
ftr-499	494	8	view.-if	view.-if	NOUN
ftr-499	495	1	the	the	DET
ftr-499	495	2	revenue	revenue	NOUN
ftr-499	495	3	procedure	procedure	NOUN
ftr-499	495	4	does	do	AUX
ftr-499	495	5	not	not	PART
ftr-499	495	6	apply	apply	VERB
ftr-499	495	7	,	,	PUNCT
ftr-499	495	8	the	the	DET
ftr-499	495	9	tax	tax	NOUN
ftr-499	495	10	consequences	consequence	NOUN
ftr-499	495	11	of	of	ADP
ftr-499	495	12	a	a	DET
ftr-499	495	13	partner	partner	NOUN
ftr-499	495	14	's	's	PART
ftr-499	495	15	receipt	receipt	NOUN
ftr-499	495	16	of	of	ADP
ftr-499	495	17	a	a	DET
ftr-499	495	18	profits	profit	NOUN
ftr-499	495	19	interest	interest	NOUN
ftr-499	495	20	for	for	ADP
ftr-499	495	21	services	service	NOUN
ftr-499	495	22	must	must	AUX
ftr-499	495	23	be	be	AUX
ftr-499	495	24	determined	determine	VERB
ftr-499	495	25	under	under	ADP
ftr-499	495	26	general	general	ADJ
ftr-499	495	27	principles	principle	NOUN
ftr-499	495	28	.	.	PUNCT
ftr-499	496	1	though	though	SCONJ
ftr-499	496	2	the	the	DET
ftr-499	496	3	revenue	revenue	NOUN
ftr-499	496	4	procedure	procedure	NOUN
ftr-499	496	5	may	may	AUX
ftr-499	496	6	create	create	VERB
ftr-499	496	7	a	a	DET
ftr-499	496	8	negative	negative	ADJ
ftr-499	496	9	implication	implication	NOUN
ftr-499	496	10	that	that	SCONJ
ftr-499	496	11	any	any	DET
ftr-499	496	12	receipt	receipt	NOUN
ftr-499	496	13	of	of	ADP
ftr-499	496	14	a	a	DET
ftr-499	496	15	profits	profit	NOUN
ftr-499	496	16	interests	interest	NOUN
ftr-499	496	17	excluded	exclude	VERB
ftr-499	496	18	from	from	ADP
ftr-499	496	19	the	the	DET
ftr-499	496	20	application	application	NOUN
ftr-499	496	21	of	of	ADP
ftr-499	496	22	the	the	DET
ftr-499	496	23	revenue	revenue	NOUN
ftr-499	496	24	procedure	procedure	NOUN
ftr-499	496	25	is	be	AUX
ftr-499	496	26	taxable	taxable	ADJ
ftr-499	496	27	,	,	PUNCT
ftr-499	496	28	it	it	PRON
ftr-499	496	29	can	can	AUX
ftr-499	496	30	be	be	AUX
ftr-499	496	31	argued	argue	VERB
ftr-499	496	32	with	with	ADP
ftr-499	496	33	equal	equal	ADJ
ftr-499	496	34	plausibility	plausibility	NOUN
ftr-499	496	35	that	that	SCONJ
ftr-499	496	36	the	the	DET
ftr-499	496	37	internal	internal	ADJ
ftr-499	496	38	revenue	revenue	NOUN
ftr-499	496	39	service	service	NOUN
ftr-499	496	40	simply	simply	ADV
ftr-499	496	41	did	do	AUX
ftr-499	496	42	not	not	PART
ftr-499	496	43	reach	reach	VERB
ftr-499	496	44	those	those	DET
ftr-499	496	45	situations	situation	NOUN
ftr-499	496	46	.	.	PUNCT
ftr-499	497	1	thus	thus	ADV
ftr-499	497	2	,	,	PUNCT
ftr-499	497	3	all	all	DET
ftr-499	497	4	the	the	DET
ftr-499	497	5	customary	customary	ADJ
ftr-499	497	6	arguments	argument	NOUN
ftr-499	497	7	for	for	ADP
ftr-499	497	8	the	the	DET
ftr-499	497	9	receipt	receipt	NOUN
ftr-499	497	10	of	of	ADP
ftr-499	497	11	a	a	DET
ftr-499	497	12	profits	profit	NOUN
ftr-499	497	13	interest	interest	NOUN
ftr-499	497	14	not	not	PART
ftr-499	497	15	being	be	AUX
ftr-499	497	16	taxable	taxable	ADJ
ftr-499	497	17	remain	remain	VERB
ftr-499	497	18	available.6	available.6	ADP
ftr-499	497	19	'	'	PUNCT
ftr-499	497	20	the	the	DET
ftr-499	497	21	consensus	consensus	NOUN
ftr-499	497	22	is	be	AUX
ftr-499	497	23	that	that	SCONJ
ftr-499	497	24	the	the	DET
ftr-499	497	25	aggregate	aggregate	ADJ
ftr-499	497	26	analysis	analysis	NOUN
ftr-499	497	27	should	should	AUX
ftr-499	497	28	apply.62	apply.62	VERB
ftr-499	497	29	under	under	ADP
ftr-499	497	30	that	that	DET
ftr-499	497	31	analysis	analysis	NOUN
ftr-499	497	32	,	,	PUNCT
ftr-499	497	33	assuming	assume	VERB
ftr-499	497	34	c	c	PROPN
ftr-499	497	35	is	be	AUX
ftr-499	497	36	treated	treat	VERB
ftr-499	497	37	as	as	ADP
ftr-499	497	38	a	a	DET
ftr-499	497	39	partner	partner	NOUN
ftr-499	497	40	for	for	ADP
ftr-499	497	41	the	the	DET
ftr-499	497	42	reasons	reason	NOUN
ftr-499	497	43	discussed	discuss	VERB
ftr-499	497	44	above	above	ADV
ftr-499	497	45	under	under	ADP
ftr-499	497	46	part	part	NOUN
ftr-499	497	47	iii.b.i	iii.b.i	ADV
ftr-499	497	48	.	.	PUNCT
ftr-499	497	49	,63	,63	PUNCT
ftr-499	497	50	section	section	NOUN
ftr-499	497	51	83	83	NUM
ftr-499	497	52	applies	apply	VERB
ftr-499	497	53	to	to	ADP
ftr-499	497	54	c	c	PROPN
ftr-499	497	55	's	's	PART
ftr-499	497	56	receipt	receipt	NOUN
ftr-499	497	57	of	of	ADP
ftr-499	497	58	a	a	DET
ftr-499	497	59	profits	profit	NOUN
ftr-499	497	60	interest	interest	NOUN
ftr-499	497	61	for	for	ADP
ftr-499	497	62	services	service	NOUN
ftr-499	497	63	.	.	PUNCT
ftr-499	498	1	c	c	NOUN
ftr-499	498	2	would	would	AUX
ftr-499	498	3	have	have	VERB
ftr-499	498	4	10	10	NUM
ftr-499	498	5	of	of	ADP
ftr-499	498	6	income	income	NOUN
ftr-499	498	7	and	and	CCONJ
ftr-499	498	8	p	p	NOUN
ftr-499	498	9	would	would	AUX
ftr-499	498	10	have	have	VERB
ftr-499	498	11	a	a	DET
ftr-499	498	12	corresponding	corresponding	ADJ
ftr-499	498	13	deduction	deduction	NOUN
ftr-499	498	14	,	,	PUNCT
ftr-499	498	15	subject	subject	ADJ
ftr-499	498	16	to	to	ADP
ftr-499	498	17	capitalization	capitalization	NOUN
ftr-499	498	18	.	.	PUNCT
ftr-499	499	1	in	in	ADP
ftr-499	499	2	addition	addition	NOUN
ftr-499	499	3	,	,	PUNCT
ftr-499	499	4	p	p	PRON
ftr-499	499	5	would	would	AUX
ftr-499	499	6	be	be	AUX
ftr-499	499	7	treated	treat	VERB
ftr-499	499	8	as	as	ADP
ftr-499	499	9	distributing	distribute	VERB
ftr-499	499	10	a	a	DET
ftr-499	499	11	profits	profit	NOUN
ftr-499	499	12	interest	interest	NOUN
ftr-499	499	13	in	in	ADP
ftr-499	499	14	the	the	DET
ftr-499	499	15	asset	asset	NOUN
ftr-499	499	16	to	to	ADP
ftr-499	499	17	c	c	NOUN
ftr-499	499	18	in	in	ADP
ftr-499	499	19	payment	payment	NOUN
ftr-499	499	20	for	for	ADP
ftr-499	499	21	c	c	PROPN
ftr-499	499	22	's	's	PART
ftr-499	499	23	services	service	NOUN
ftr-499	499	24	and	and	CCONJ
ftr-499	499	25	c	c	NOUN
ftr-499	499	26	would	would	AUX
ftr-499	499	27	be	be	AUX
ftr-499	499	28	viewed	view	VERB
ftr-499	499	29	as	as	ADP
ftr-499	499	30	contributing	contribute	VERB
ftr-499	499	31	that	that	PRON
ftr-499	499	32	profits	profit	VERB
ftr-499	499	33	interest	interest	NOUN
ftr-499	499	34	to	to	ADP
ftr-499	499	35	p	p	NOUN
ftr-499	499	36	for	for	ADP
ftr-499	499	37	a	a	DET
ftr-499	499	38	partnership	partnership	NOUN
ftr-499	499	39	profits	profit	VERB
ftr-499	499	40	interest	interest	NOUN
ftr-499	499	41	.	.	PUNCT
ftr-499	500	1	p	p	PRON
ftr-499	500	2	would	would	AUX
ftr-499	500	3	have	have	VERB
ftr-499	500	4	10	10	NUM
ftr-499	500	5	of	of	ADP
ftr-499	500	6	income	income	NOUN
ftr-499	500	7	on	on	ADP
ftr-499	500	8	it	it	PRON
ftr-499	500	9	sale	sale	NOUN
ftr-499	500	10	of	of	ADP
ftr-499	500	11	its	its	PRON
ftr-499	500	12	profits	profit	NOUN
ftr-499	500	13	interest	interest	NOUN
ftr-499	500	14	,	,	PUNCT
ftr-499	500	15	which	which	PRON
ftr-499	500	16	it	it	PRON
ftr-499	500	17	would	would	AUX
ftr-499	500	18	allocate	allocate	VERB
ftr-499	500	19	5	5	NUM
ftr-499	500	20	each	each	PRON
ftr-499	500	21	to	to	ADP
ftr-499	500	22	a	a	DET
ftr-499	500	23	and	and	CCONJ
ftr-499	500	24	b.	b.	PROPN
ftr-499	500	25	'	'	PUNCT
ftr-499	500	26	59	59	NUM
ftr-499	500	27	.	.	PUNCT
ftr-499	501	1	rev	rev	PROPN
ftr-499	501	2	.	.	PROPN
ftr-499	501	3	proc	proc	PROPN
ftr-499	501	4	.	.	PUNCT
ftr-499	502	1	93	93	NUM
ftr-499	502	2	-	-	SYM
ftr-499	502	3	27	27	NUM
ftr-499	502	4	,	,	PUNCT
ftr-499	502	5	1993	1993	NUM
ftr-499	502	6	-	-	SYM
ftr-499	502	7	24	24	NUM
ftr-499	502	8	i.r.b	i.r.b	NOUN
ftr-499	502	9	.	.	PUNCT
ftr-499	503	1	63	63	NUM
ftr-499	503	2	(	(	PUNCT
ftr-499	503	3	july	july	PROPN
ftr-499	503	4	6	6	NUM
ftr-499	503	5	)	)	PUNCT
ftr-499	503	6	at	at	ADP
ftr-499	503	7	§	§	PROPN
ftr-499	503	8	4.02(3	4.02(3	NUM
ftr-499	503	9	)	)	PUNCT
ftr-499	503	10	.	.	PUNCT
ftr-499	504	1	60	60	NUM
ftr-499	504	2	.	.	X
ftr-499	504	3	943	943	NUM
ftr-499	504	4	f.2d	f.2d	SYM
ftr-499	504	5	815	815	NUM
ftr-499	504	6	(	(	PUNCT
ftr-499	504	7	8th	8th	ADJ
ftr-499	504	8	cir	cir	NOUN
ftr-499	504	9	.	.	PROPN
ftr-499	504	10	1991	1991	NUM
ftr-499	504	11	)	)	PUNCT
ftr-499	504	12	.	.	PUNCT
ftr-499	505	1	61	61	NUM
ftr-499	505	2	.	.	PUNCT
ftr-499	506	1	the	the	DET
ftr-499	506	2	arguments	argument	NOUN
ftr-499	506	3	for	for	ADP
ftr-499	506	4	exemption	exemption	NOUN
ftr-499	506	5	are	be	AUX
ftr-499	506	6	summarized	summarize	VERB
ftr-499	506	7	in	in	ADP
ftr-499	506	8	hortenstine	hortenstine	PROPN
ftr-499	506	9	&	&	CCONJ
ftr-499	506	10	ford	ford	PROPN
ftr-499	506	11	,	,	PUNCT
ftr-499	506	12	supra	supra	PROPN
ftr-499	506	13	note	note	NOUN
ftr-499	506	14	4	4	NUM
ftr-499	506	15	,	,	PUNCT
ftr-499	506	16	at	at	ADP
ftr-499	506	17	899	899	NUM
ftr-499	506	18	-	-	SYM
ftr-499	506	19	900	900	NUM
ftr-499	506	20	,	,	PUNCT
ftr-499	506	21	mckee	mckee	PROPN
ftr-499	506	22	et	et	PROPN
ftr-499	506	23	al	al	PROPN
ftr-499	506	24	.	.	PROPN
ftr-499	506	25	,	,	PUNCT
ftr-499	506	26	supra	supra	PROPN
ftr-499	506	27	note	note	PROPN
ftr-499	506	28	4	4	NUM
ftr-499	506	29	,	,	PUNCT
ftr-499	506	30	supp	supp	PROPN
ftr-499	506	31	.	.	PUNCT
ftr-499	507	1	5.02[1][c	5.02[1][c	X
ftr-499	507	2	]	]	PUNCT
ftr-499	507	3	and	and	CCONJ
ftr-499	507	4	willis	willis	PROPN
ftr-499	507	5	et	et	PROPN
ftr-499	507	6	al	al	PROPN
ftr-499	507	7	.	.	PROPN
ftr-499	507	8	,	,	PUNCT
ftr-499	507	9	supra	supra	PROPN
ftr-499	507	10	note	note	PROPN
ftr-499	507	11	4	4	NUM
ftr-499	507	12	,	,	PUNCT
ftr-499	507	13	§	§	PROPN
ftr-499	507	14	46.03-.04	46.03-.04	NOUN
ftr-499	507	15	.	.	PUNCT
ftr-499	508	1	62	62	NUM
ftr-499	508	2	.	.	PUNCT
ftr-499	509	1	see	see	VERB
ftr-499	509	2	horntenstine	horntenstine	PROPN
ftr-499	509	3	&	&	CCONJ
ftr-499	509	4	ford	ford	PROPN
ftr-499	509	5	,	,	PUNCT
ftr-499	509	6	supra	supra	PROPN
ftr-499	509	7	note	note	NOUN
ftr-499	509	8	4	4	NUM
ftr-499	509	9	,	,	PUNCT
ftr-499	509	10	at	at	ADP
ftr-499	509	11	899	899	NUM
ftr-499	509	12	-	-	SYM
ftr-499	509	13	900	900	NUM
ftr-499	509	14	;	;	PUNCT
ftr-499	509	15	mckee	mckee	PROPN
ftr-499	509	16	et	et	PROPN
ftr-499	509	17	al	al	PROPN
ftr-499	509	18	.	.	PROPN
ftr-499	509	19	,	,	PUNCT
ftr-499	509	20	supra	supra	PROPN
ftr-499	509	21	note	note	PROPN
ftr-499	509	22	4	4	NUM
ftr-499	509	23	,	,	PUNCT
ftr-499	509	24	supp	supp	PROPN
ftr-499	509	25	.	.	PUNCT
ftr-499	510	1	5.02[1][c	5.02[1][c	PROPN
ftr-499	510	2	]	]	X
ftr-499	510	3	;	;	PUNCT
ftr-499	511	1	willis	willis	PROPN
ftr-499	511	2	et	et	PROPN
ftr-499	511	3	al	al	PROPN
ftr-499	511	4	.	.	PROPN
ftr-499	511	5	,	,	PUNCT
ftr-499	511	6	supra	supra	PROPN
ftr-499	511	7	note	note	PROPN
ftr-499	511	8	4	4	NUM
ftr-499	511	9	,	,	PUNCT
ftr-499	511	10	46.03-.04	46.03-.04	NOUN
ftr-499	511	11	.	.	PUNCT
ftr-499	511	12	63	63	NUM
ftr-499	511	13	.	.	PUNCT
ftr-499	512	1	if	if	SCONJ
ftr-499	512	2	c	c	PROPN
ftr-499	512	3	's	's	PART
ftr-499	512	4	interest	interest	NOUN
ftr-499	512	5	is	be	AUX
ftr-499	512	6	not	not	PART
ftr-499	512	7	vested	vest	VERB
ftr-499	512	8	,	,	PUNCT
ftr-499	512	9	assume	assume	VERB
ftr-499	512	10	that	that	SCONJ
ftr-499	512	11	c	c	PROPN
ftr-499	512	12	has	have	AUX
ftr-499	512	13	made	make	VERB
ftr-499	512	14	a	a	DET
ftr-499	512	15	§	§	ADJ
ftr-499	512	16	83(b	83(b	NUM
ftr-499	512	17	)	)	PUNCT
ftr-499	512	18	election	election	NOUN
ftr-499	512	19	.	.	PUNCT
ftr-499	513	1	64	64	NUM
ftr-499	513	2	.	.	PUNCT
ftr-499	514	1	mckee	mckee	PROPN
ftr-499	514	2	et	et	PROPN
ftr-499	514	3	al	al	PROPN
ftr-499	514	4	.	.	PROPN
ftr-499	514	5	,	,	PUNCT
ftr-499	514	6	supra	supra	PROPN
ftr-499	514	7	note	note	PROPN
ftr-499	514	8	4	4	NUM
ftr-499	514	9	,	,	PUNCT
ftr-499	514	10	supp	supp	NOUN
ftr-499	514	11	.	.	PUNCT
ftr-499	515	1	i	i	PRON
ftr-499	515	2	5.08a[2	5.08a[2	NUM
ftr-499	515	3	]	]	X
ftr-499	515	4	,	,	PUNCT
ftr-499	515	5	ex	ex	NOUN
ftr-499	515	6	.	.	NOUN
ftr-499	515	7	8.2	8.2	NUM
ftr-499	515	8	.	.	PUNCT
ftr-499	516	1	[	[	X
ftr-499	516	2	vol	vol	NOUN
ftr-499	516	3	.	.	PUNCT
ftr-499	516	4	1:9	1:9	NUM
ftr-499	516	5	partnership	partnership	NOUN
ftr-499	516	6	securities	security	NOUN
ftr-499	516	7	if	if	SCONJ
ftr-499	516	8	c	c	PROPN
ftr-499	516	9	's	's	PART
ftr-499	516	10	services	service	NOUN
ftr-499	516	11	are	be	AUX
ftr-499	516	12	not	not	PART
ftr-499	516	13	currently	currently	ADV
ftr-499	516	14	deductible	deductible	ADJ
ftr-499	516	15	,	,	PUNCT
ftr-499	516	16	p	p	PRON
ftr-499	516	17	's	's	PART
ftr-499	516	18	assets	asset	NOUN
ftr-499	516	19	would	would	AUX
ftr-499	516	20	have	have	VERB
ftr-499	516	21	an	an	DET
ftr-499	516	22	increased	increase	VERB
ftr-499	516	23	total	total	ADJ
ftr-499	516	24	fair	fair	ADJ
ftr-499	516	25	market	market	NOUN
ftr-499	516	26	value	value	NOUN
ftr-499	516	27	(	(	PUNCT
ftr-499	516	28	and	and	CCONJ
ftr-499	516	29	book	book	NOUN
ftr-499	516	30	basis	basis	NOUN
ftr-499	516	31	)	)	PUNCT
ftr-499	516	32	of	of	ADP
ftr-499	516	33	210	210	NUM
ftr-499	516	34	.	.	PUNCT
ftr-499	517	1	while	while	SCONJ
ftr-499	517	2	economically	economically	ADV
ftr-499	517	3	,	,	PUNCT
ftr-499	517	4	the	the	DET
ftr-499	517	5	asset	asset	NOUN
ftr-499	517	6	stripped	strip	VERB
ftr-499	517	7	of	of	ADP
ftr-499	517	8	the	the	DET
ftr-499	517	9	profits	profit	NOUN
ftr-499	517	10	interest	interest	NOUN
ftr-499	517	11	has	have	VERB
ftr-499	517	12	a	a	DET
ftr-499	517	13	value	value	NOUN
ftr-499	517	14	of	of	ADP
ftr-499	517	15	200	200	NUM
ftr-499	517	16	and	and	CCONJ
ftr-499	517	17	the	the	DET
ftr-499	517	18	profits	profit	NOUN
ftr-499	517	19	interest	interest	NOUN
ftr-499	517	20	has	have	VERB
ftr-499	517	21	a	a	DET
ftr-499	517	22	value	value	NOUN
ftr-499	517	23	of	of	ADP
ftr-499	517	24	10	10	NUM
ftr-499	517	25	,	,	PUNCT
ftr-499	517	26	on	on	ADP
ftr-499	517	27	a	a	DET
ftr-499	517	28	liquidation	liquidation	NOUN
ftr-499	517	29	basis	basis	NOUN
ftr-499	517	30	,	,	PUNCT
ftr-499	517	31	the	the	DET
ftr-499	517	32	asset	asset	NOUN
ftr-499	517	33	has	have	VERB
ftr-499	517	34	a	a	DET
ftr-499	517	35	value	value	NOUN
ftr-499	517	36	of	of	ADP
ftr-499	517	37	210	210	NUM
ftr-499	517	38	and	and	CCONJ
ftr-499	517	39	the	the	DET
ftr-499	517	40	profits	profit	NOUN
ftr-499	517	41	interest	interest	VERB
ftr-499	517	42	a	a	DET
ftr-499	517	43	value	value	NOUN
ftr-499	517	44	of	of	ADP
ftr-499	517	45	0.65	0.65	NUM
ftr-499	517	46	p	p	NOUN
ftr-499	517	47	's	's	PART
ftr-499	517	48	balance	balance	NOUN
ftr-499	517	49	sheet	sheet	NOUN
ftr-499	517	50	would	would	AUX
ftr-499	517	51	be	be	AUX
ftr-499	517	52	:	:	PUNCT
ftr-499	517	53	asset	asset	NOUN
ftr-499	517	54	book	book	NOUN
ftr-499	517	55	tax	tax	NOUN
ftr-499	517	56	partner	partner	NOUN
ftr-499	517	57	book	book	NOUN
ftr-499	517	58	tax	tax	NOUN
ftr-499	517	59	asset	asset	NOUN
ftr-499	517	60	210	210	NUM
ftr-499	517	61	210	210	NUM
ftr-499	517	62	a	a	DET
ftr-499	517	63	105	105	NUM
ftr-499	517	64	105	105	NUM
ftr-499	517	65	prof	prof	NOUN
ftr-499	517	66	.	.	PUNCT
ftr-499	518	1	int	int	NOUN
ftr-499	518	2	.	.	PUNCT
ftr-499	519	1	0	0	NUM
ftr-499	520	1	10	10	NUM
ftr-499	520	2	b	b	NUM
ftr-499	520	3	105	105	NUM
ftr-499	520	4	105	105	NUM
ftr-499	520	5	c	c	NOUN
ftr-499	520	6	0	0	NUM
ftr-499	520	7	10	10	NUM
ftr-499	520	8	total	total	NOUN
ftr-499	520	9	210	210	NUM
ftr-499	520	10	220	220	NUM
ftr-499	520	11	210	210	NUM
ftr-499	520	12	220	220	NUM
ftr-499	520	13	under	under	ADP
ftr-499	520	14	section	section	NOUN
ftr-499	520	15	704(c	704(c	PROPN
ftr-499	520	16	)	)	PUNCT
ftr-499	520	17	principles	principle	NOUN
ftr-499	520	18	,	,	PUNCT
ftr-499	520	19	c	c	PROPN
ftr-499	520	20	would	would	AUX
ftr-499	520	21	be	be	AUX
ftr-499	520	22	entitled	entitle	VERB
ftr-499	520	23	to	to	PART
ftr-499	520	24	amortize	amortize	VERB
ftr-499	520	25	the	the	DET
ftr-499	520	26	profits	profit	NOUN
ftr-499	520	27	interest	interest	NOUN
ftr-499	520	28	over	over	ADP
ftr-499	520	29	its	its	PRON
ftr-499	520	30	life	life	NOUN
ftr-499	520	31	and	and	CCONJ
ftr-499	520	32	a	a	PRON
ftr-499	520	33	and	and	CCONJ
ftr-499	520	34	b	b	NOUN
ftr-499	520	35	would	would	AUX
ftr-499	520	36	be	be	AUX
ftr-499	520	37	entitled	entitle	VERB
ftr-499	520	38	to	to	ADP
ftr-499	520	39	all	all	DET
ftr-499	520	40	the	the	DET
ftr-499	520	41	depreciation	depreciation	NOUN
ftr-499	520	42	on	on	ADP
ftr-499	520	43	the	the	DET
ftr-499	520	44	asset	asset	NOUN
ftr-499	520	45	.	.	PUNCT
ftr-499	521	1	in	in	ADP
ftr-499	521	2	summary	summary	NOUN
ftr-499	521	3	,	,	PUNCT
ftr-499	521	4	under	under	ADP
ftr-499	521	5	the	the	DET
ftr-499	521	6	aggregate	aggregate	ADJ
ftr-499	521	7	analysis	analysis	NOUN
ftr-499	521	8	,	,	PUNCT
ftr-499	521	9	if	if	SCONJ
ftr-499	521	10	p	p	PRON
ftr-499	521	11	could	could	AUX
ftr-499	521	12	not	not	PART
ftr-499	521	13	currently	currently	ADV
ftr-499	521	14	deduct	deduct	VERB
ftr-499	521	15	its	its	PRON
ftr-499	521	16	payment	payment	NOUN
ftr-499	521	17	to	to	ADP
ftr-499	521	18	c	c	NOUN
ftr-499	521	19	,	,	PUNCT
ftr-499	521	20	each	each	PRON
ftr-499	521	21	of	of	ADP
ftr-499	521	22	a	a	DET
ftr-499	521	23	,	,	PUNCT
ftr-499	521	24	b	b	NOUN
ftr-499	521	25	,	,	PUNCT
ftr-499	521	26	and	and	CCONJ
ftr-499	521	27	c	c	NOUN
ftr-499	521	28	would	would	AUX
ftr-499	521	29	recognize	recognize	VERB
ftr-499	521	30	gain	gain	NOUN
ftr-499	521	31	or	or	CCONJ
ftr-499	521	32	income	income	NOUN
ftr-499	521	33	,	,	PUNCT
ftr-499	521	34	with	with	ADP
ftr-499	521	35	c	c	PROPN
ftr-499	521	36	's	's	PART
ftr-499	521	37	income	income	NOUN
ftr-499	521	38	being	be	AUX
ftr-499	521	39	offset	offset	VERB
ftr-499	521	40	by	by	ADP
ftr-499	521	41	its	its	PRON
ftr-499	521	42	amortization	amortization	NOUN
ftr-499	521	43	of	of	ADP
ftr-499	521	44	its	its	PRON
ftr-499	521	45	profits	profit	NOUN
ftr-499	521	46	interest	interest	NOUN
ftr-499	521	47	and	and	CCONJ
ftr-499	521	48	a	a	DET
ftr-499	521	49	's	's	PART
ftr-499	521	50	and	and	CCONJ
ftr-499	521	51	b	b	NOUN
ftr-499	521	52	's	's	PART
ftr-499	521	53	gain	gain	NOUN
ftr-499	521	54	being	be	AUX
ftr-499	521	55	offset	offset	VERB
ftr-499	521	56	by	by	ADP
ftr-499	521	57	additional	additional	ADJ
ftr-499	521	58	depreciation	depreciation	NOUN
ftr-499	521	59	deductions	deduction	NOUN
ftr-499	521	60	attributable	attributable	ADJ
ftr-499	521	61	to	to	ADP
ftr-499	521	62	the	the	DET
ftr-499	521	63	asset	asset	NOUN
ftr-499	521	64	.	.	PUNCT
ftr-499	522	1	if	if	SCONJ
ftr-499	522	2	p	p	NOUN
ftr-499	522	3	can	can	AUX
ftr-499	522	4	currently	currently	ADV
ftr-499	522	5	deduct	deduct	VERB
ftr-499	522	6	its	its	PRON
ftr-499	522	7	payment	payment	NOUN
ftr-499	522	8	to	to	ADP
ftr-499	522	9	c	c	NOUN
ftr-499	522	10	,	,	PUNCT
ftr-499	522	11	that	that	DET
ftr-499	522	12	deduction	deduction	NOUN
ftr-499	522	13	would	would	AUX
ftr-499	522	14	reduce	reduce	VERB
ftr-499	522	15	the	the	DET
ftr-499	522	16	book	book	NOUN
ftr-499	522	17	and	and	CCONJ
ftr-499	522	18	tax	tax	NOUN
ftr-499	522	19	basis	basis	NOUN
ftr-499	522	20	of	of	ADP
ftr-499	522	21	the	the	DET
ftr-499	522	22	asset	asset	NOUN
ftr-499	522	23	and	and	CCONJ
ftr-499	522	24	should	should	AUX
ftr-499	522	25	,	,	PUNCT
ftr-499	522	26	therefore	therefore	ADV
ftr-499	522	27	,	,	PUNCT
ftr-499	522	28	be	be	AUX
ftr-499	522	29	allocated	allocate	VERB
ftr-499	522	30	solely	solely	ADV
ftr-499	522	31	to	to	ADP
ftr-499	522	32	a	a	PRON
ftr-499	522	33	and	and	CCONJ
ftr-499	522	34	b	b	NOUN
ftr-499	522	35	,	,	PUNCT
ftr-499	522	36	offsetting	offset	VERB
ftr-499	522	37	their	their	PRON
ftr-499	522	38	income	income	NOUN
ftr-499	522	39	recognition	recognition	NOUN
ftr-499	522	40	.	.	PUNCT
ftr-499	523	1	p	p	PRON
ftr-499	523	2	's	's	PART
ftr-499	523	3	balance	balance	NOUN
ftr-499	523	4	sheet	sheet	NOUN
ftr-499	523	5	would	would	AUX
ftr-499	523	6	be	be	AUX
ftr-499	523	7	as	as	SCONJ
ftr-499	523	8	follows	follow	VERB
ftr-499	523	9	:	:	PUNCT
ftr-499	523	10	asset	asset	NOUN
ftr-499	523	11	book	book	NOUN
ftr-499	523	12	tax	tax	NOUN
ftr-499	523	13	partner	partner	NOUN
ftr-499	523	14	book	book	NOUN
ftr-499	523	15	tax	tax	NOUN
ftr-499	523	16	asset	asset	NOUN
ftr-499	523	17	200	200	NUM
ftr-499	523	18	200	200	NUM
ftr-499	523	19	a	a	DET
ftr-499	523	20	100	100	NUM
ftr-499	523	21	100	100	NUM
ftr-499	523	22	prof	prof	NOUN
ftr-499	523	23	.	.	PUNCT
ftr-499	524	1	int	int	NOUN
ftr-499	524	2	.	.	PUNCT
ftr-499	525	1	0	0	NUM
ftr-499	526	1	10	10	NUM
ftr-499	526	2	b	b	NUM
ftr-499	526	3	100	100	NUM
ftr-499	526	4	100	100	NUM
ftr-499	526	5	c	c	NOUN
ftr-499	526	6	0	0	NUM
ftr-499	526	7	10	10	NUM
ftr-499	526	8	total	total	NOUN
ftr-499	526	9	200	200	NUM
ftr-499	526	10	210	210	NUM
ftr-499	526	11	200	200	NUM
ftr-499	526	12	210	210	NUM
ftr-499	526	13	3	3	NUM
ftr-499	526	14	.	.	PUNCT
ftr-499	526	15	general	general	ADJ
ftr-499	526	16	principles	principle	NOUN
ftr-499	526	17	-	-	PUNCT
ftr-499	526	18	entihy	entihy	NOUN
ftr-499	526	19	analysis.-under	analysis.-under	NOUN
ftr-499	526	20	the	the	DET
ftr-499	526	21	entity	entity	NOUN
ftr-499	526	22	analysis	analysis	NOUN
ftr-499	526	23	,	,	PUNCT
ftr-499	526	24	section	section	NOUN
ftr-499	526	25	83	83	NUM
ftr-499	526	26	applies	apply	VERB
ftr-499	526	27	to	to	ADP
ftr-499	526	28	c	c	PROPN
ftr-499	526	29	's	's	PART
ftr-499	526	30	receipt	receipt	NOUN
ftr-499	526	31	of	of	ADP
ftr-499	526	32	a	a	DET
ftr-499	526	33	profits	profit	NOUN
ftr-499	526	34	interest	interest	NOUN
ftr-499	526	35	in	in	ADP
ftr-499	526	36	p	p	X
ftr-499	526	37	,	,	PUNCT
ftr-499	526	38	with	with	ADP
ftr-499	526	39	c	c	NOUN
ftr-499	526	40	recognizing	recognize	VERB
ftr-499	526	41	income	income	NOUN
ftr-499	526	42	of	of	ADP
ftr-499	526	43	10	10	NUM
ftr-499	526	44	and	and	CCONJ
ftr-499	526	45	p	p	NOUN
ftr-499	526	46	being	be	AUX
ftr-499	526	47	entitled	entitle	VERB
ftr-499	526	48	to	to	ADP
ftr-499	526	49	a	a	DET
ftr-499	526	50	corresponding	corresponding	ADJ
ftr-499	526	51	deduction	deduction	NOUN
ftr-499	526	52	,	,	PUNCT
ftr-499	526	53	subject	subject	ADJ
ftr-499	526	54	to	to	ADP
ftr-499	526	55	capitalization	capitalization	NOUN
ftr-499	526	56	.	.	PUNCT
ftr-499	527	1	if	if	SCONJ
ftr-499	527	2	c	c	PROPN
ftr-499	527	3	's	's	PART
ftr-499	527	4	services	service	NOUN
ftr-499	527	5	are	be	AUX
ftr-499	527	6	capitalized	capitalize	VERB
ftr-499	527	7	,	,	PUNCT
ftr-499	527	8	these	these	DET
ftr-499	527	9	services	service	NOUN
ftr-499	527	10	increase	increase	VERB
ftr-499	527	11	the	the	DET
ftr-499	527	12	asset	asset	NOUN
ftr-499	527	13	's	's	PART
ftr-499	527	14	value	value	NOUN
ftr-499	527	15	and	and	CCONJ
ftr-499	527	16	basis	basis	NOUN
ftr-499	527	17	by	by	ADP
ftr-499	527	18	10	10	NUM
ftr-499	527	19	.	.	PUNCT
ftr-499	528	1	on	on	ADP
ftr-499	528	2	a	a	DET
ftr-499	528	3	sale	sale	NOUN
ftr-499	528	4	of	of	ADP
ftr-499	528	5	the	the	DET
ftr-499	528	6	asset	asset	NOUN
ftr-499	528	7	for	for	ADP
ftr-499	528	8	its	its	PRON
ftr-499	528	9	210	210	NUM
ftr-499	528	10	value	value	NOUN
ftr-499	528	11	,	,	PUNCT
ftr-499	528	12	a	a	PRON
ftr-499	528	13	and	and	CCONJ
ftr-499	528	14	65	65	NUM
ftr-499	528	15	.	.	PUNCT
ftr-499	529	1	this	this	DET
ftr-499	529	2	analysis	analysis	NOUN
ftr-499	529	3	assumes	assume	VERB
ftr-499	529	4	that	that	SCONJ
ftr-499	529	5	c	c	PROPN
ftr-499	529	6	does	do	AUX
ftr-499	529	7	not	not	PART
ftr-499	529	8	share	share	VERB
ftr-499	529	9	in	in	ADP
ftr-499	529	10	the	the	DET
ftr-499	529	11	increase	increase	NOUN
ftr-499	529	12	of	of	ADP
ftr-499	529	13	value	value	NOUN
ftr-499	529	14	caused	cause	VERB
ftr-499	529	15	by	by	ADP
ftr-499	529	16	c	c	PROPN
ftr-499	529	17	's	's	PART
ftr-499	529	18	services	service	NOUN
ftr-499	529	19	.	.	PUNCT
ftr-499	530	1	in	in	ADP
ftr-499	530	2	practice	practice	NOUN
ftr-499	530	3	,	,	PUNCT
ftr-499	530	4	the	the	DET
ftr-499	530	5	increase	increase	NOUN
ftr-499	530	6	in	in	ADP
ftr-499	530	7	value	value	NOUN
ftr-499	530	8	attributable	attributable	ADJ
ftr-499	530	9	to	to	ADP
ftr-499	530	10	c	c	PROPN
ftr-499	530	11	's	's	PART
ftr-499	530	12	services	service	NOUN
ftr-499	530	13	may	may	AUX
ftr-499	530	14	not	not	PART
ftr-499	530	15	be	be	AUX
ftr-499	530	16	considered	consider	VERB
ftr-499	530	17	in	in	ADP
ftr-499	530	18	the	the	DET
ftr-499	530	19	partners	partner	NOUN
ftr-499	530	20	'	'	PART
ftr-499	530	21	definition	definition	NOUN
ftr-499	530	22	of	of	ADP
ftr-499	530	23	the	the	DET
ftr-499	530	24	point	point	NOUN
ftr-499	530	25	at	at	ADP
ftr-499	530	26	which	which	PRON
ftr-499	530	27	c	c	NOUN
ftr-499	530	28	begins	begin	VERB
ftr-499	530	29	to	to	PART
ftr-499	530	30	participate	participate	VERB
ftr-499	530	31	in	in	ADP
ftr-499	530	32	profits	profit	NOUN
ftr-499	530	33	,	,	PUNCT
ftr-499	530	34	so	so	SCONJ
ftr-499	530	35	that	that	SCONJ
ftr-499	530	36	c	c	PROPN
ftr-499	530	37	effectively	effectively	ADV
ftr-499	530	38	does	do	AUX
ftr-499	530	39	share	share	VERB
ftr-499	530	40	in	in	ADP
ftr-499	530	41	the	the	DET
ftr-499	530	42	appreciation	appreciation	NOUN
ftr-499	530	43	attributable	attributable	ADJ
ftr-499	530	44	to	to	ADP
ftr-499	530	45	its	its	PRON
ftr-499	530	46	services	service	NOUN
ftr-499	530	47	.	.	PUNCT
ftr-499	531	1	in	in	ADP
ftr-499	531	2	that	that	DET
ftr-499	531	3	case	case	NOUN
ftr-499	531	4	,	,	PUNCT
ftr-499	531	5	on	on	ADP
ftr-499	531	6	a	a	DET
ftr-499	531	7	sale	sale	NOUN
ftr-499	531	8	of	of	ADP
ftr-499	531	9	the	the	DET
ftr-499	531	10	asset	asset	NOUN
ftr-499	531	11	for	for	ADP
ftr-499	531	12	210	210	NUM
ftr-499	531	13	,	,	PUNCT
ftr-499	531	14	a	a	PRON
ftr-499	531	15	and	and	CCONJ
ftr-499	531	16	b	b	NOUN
ftr-499	531	17	should	should	AUX
ftr-499	531	18	each	each	PRON
ftr-499	531	19	be	be	AUX
ftr-499	531	20	entitled	entitle	VERB
ftr-499	531	21	to	to	ADP
ftr-499	531	22	104.5	104.5	NUM
ftr-499	531	23	and	and	CCONJ
ftr-499	531	24	c	c	NOUN
ftr-499	531	25	to	to	ADP
ftr-499	531	26	1	1	NUM
ftr-499	531	27	;	;	PUNCT
ftr-499	531	28	the	the	DET
ftr-499	531	29	asset	asset	NOUN
ftr-499	531	30	should	should	AUX
ftr-499	531	31	have	have	VERB
ftr-499	531	32	a	a	DET
ftr-499	531	33	book	book	NOUN
ftr-499	531	34	basis	basis	NOUN
ftr-499	531	35	of	of	ADP
ftr-499	531	36	109	109	NUM
ftr-499	531	37	and	and	CCONJ
ftr-499	531	38	the	the	DET
ftr-499	531	39	profits	profit	NOUN
ftr-499	531	40	interest	interest	VERB
ftr-499	531	41	a	a	DET
ftr-499	531	42	book	book	NOUN
ftr-499	531	43	basis	basis	NOUN
ftr-499	531	44	of	of	ADP
ftr-499	531	45	1	1	NUM
ftr-499	531	46	.	.	NUM
ftr-499	531	47	19931	19931	NUM
ftr-499	532	1	florida	florida	PROPN
ftr-499	532	2	tax	tax	PROPN
ftr-499	532	3	review	review	PROPN
ftr-499	532	4	b	b	NOUN
ftr-499	532	5	would	would	AUX
ftr-499	532	6	each	each	PRON
ftr-499	532	7	be	be	AUX
ftr-499	532	8	entitled	entitle	VERB
ftr-499	532	9	to	to	ADP
ftr-499	532	10	105	105	NUM
ftr-499	532	11	and	and	CCONJ
ftr-499	532	12	c	c	NOUN
ftr-499	532	13	would	would	AUX
ftr-499	532	14	be	be	AUX
ftr-499	532	15	entitled	entitle	VERB
ftr-499	532	16	to	to	ADP
ftr-499	532	17	0	0	NUM
ftr-499	532	18	.	.	PUNCT
ftr-499	533	1	thus	thus	ADV
ftr-499	533	2	,	,	PUNCT
ftr-499	533	3	a	a	PRON
ftr-499	533	4	and	and	CCONJ
ftr-499	533	5	b	b	NOUN
ftr-499	533	6	should	should	AUX
ftr-499	533	7	have	have	VERB
ftr-499	533	8	book	book	NOUN
ftr-499	533	9	capital	capital	NOUN
ftr-499	533	10	account	account	NOUN
ftr-499	533	11	balances	balance	NOUN
ftr-499	533	12	of	of	ADP
ftr-499	533	13	105	105	NUM
ftr-499	533	14	.	.	PUNCT
ftr-499	534	1	the	the	DET
ftr-499	534	2	increase	increase	NOUN
ftr-499	534	3	in	in	ADP
ftr-499	534	4	a	a	DET
ftr-499	534	5	's	's	PART
ftr-499	534	6	and	and	CCONJ
ftr-499	534	7	b	b	NOUN
ftr-499	534	8	's	's	PART
ftr-499	534	9	capital	capital	NOUN
ftr-499	534	10	account	account	NOUN
ftr-499	534	11	balances	balance	NOUN
ftr-499	534	12	can	can	AUX
ftr-499	534	13	be	be	AUX
ftr-499	534	14	treated	treat	VERB
ftr-499	534	15	in	in	ADP
ftr-499	534	16	a	a	DET
ftr-499	534	17	manner	manner	NOUN
ftr-499	534	18	analogous	analogous	ADJ
ftr-499	534	19	to	to	ADP
ftr-499	534	20	the	the	DET
ftr-499	534	21	treatment	treatment	NOUN
ftr-499	534	22	of	of	ADP
ftr-499	534	23	c	c	PROPN
ftr-499	534	24	's	's	PART
ftr-499	534	25	acquisition	acquisition	NOUN
ftr-499	534	26	of	of	ADP
ftr-499	534	27	a	a	DET
ftr-499	534	28	profits	profit	NOUN
ftr-499	534	29	interest	interest	NOUN
ftr-499	534	30	for	for	ADP
ftr-499	534	31	cash	cash	NOUN
ftr-499	534	32	in	in	ADP
ftr-499	534	33	part	part	NOUN
ftr-499	534	34	iii.c	iii.c	NOUN
ftr-499	534	35	.	.	PUNCT
ftr-499	535	1	1	1	NUM
ftr-499	535	2	.	.	X
ftr-499	535	3	c	c	NOUN
ftr-499	535	4	can	can	AUX
ftr-499	535	5	be	be	AUX
ftr-499	535	6	viewed	view	VERB
ftr-499	535	7	as	as	ADP
ftr-499	535	8	contributing	contribute	VERB
ftr-499	535	9	services	service	NOUN
ftr-499	535	10	with	with	ADP
ftr-499	535	11	a	a	DET
ftr-499	535	12	value	value	NOUN
ftr-499	535	13	and	and	CCONJ
ftr-499	535	14	a	a	DET
ftr-499	535	15	basis	basis	NOUN
ftr-499	535	16	of	of	ADP
ftr-499	535	17	10	10	NUM
ftr-499	535	18	,	,	PUNCT
ftr-499	535	19	receiving	receive	VERB
ftr-499	535	20	a	a	DET
ftr-499	535	21	positive	positive	ADJ
ftr-499	535	22	capital	capital	NOUN
ftr-499	535	23	account	account	NOUN
ftr-499	535	24	balance	balance	NOUN
ftr-499	535	25	of	of	ADP
ftr-499	535	26	10	10	NUM
ftr-499	535	27	and	and	CCONJ
ftr-499	535	28	then	then	ADV
ftr-499	535	29	transferring	transfer	VERB
ftr-499	535	30	that	that	DET
ftr-499	535	31	positive	positive	ADJ
ftr-499	535	32	capital	capital	NOUN
ftr-499	535	33	account	account	NOUN
ftr-499	535	34	balance	balance	NOUN
ftr-499	535	35	to	to	ADP
ftr-499	535	36	a	a	PRON
ftr-499	535	37	and	and	CCONJ
ftr-499	535	38	b	b	NOUN
ftr-499	535	39	in	in	ADP
ftr-499	535	40	a	a	DET
ftr-499	535	41	taxable	taxable	ADJ
ftr-499	535	42	transaction	transaction	NOUN
ftr-499	535	43	in	in	ADP
ftr-499	535	44	which	which	PRON
ftr-499	535	45	a	a	PRON
ftr-499	535	46	and	and	CCONJ
ftr-499	535	47	b	b	NOUN
ftr-499	535	48	recognize	recognize	VERB
ftr-499	535	49	income	income	NOUN
ftr-499	535	50	and	and	CCONJ
ftr-499	535	51	c	c	NOUN
ftr-499	535	52	is	be	AUX
ftr-499	535	53	entitled	entitle	VERB
ftr-499	535	54	to	to	ADP
ftr-499	535	55	a	a	DET
ftr-499	535	56	loss	loss	NOUN
ftr-499	535	57	.	.	PUNCT
ftr-499	536	1	on	on	ADP
ftr-499	536	2	that	that	DET
ftr-499	536	3	analysis	analysis	NOUN
ftr-499	536	4	,	,	PUNCT
ftr-499	536	5	p	p	PROPN
ftr-499	536	6	's	's	PART
ftr-499	536	7	balance	balance	NOUN
ftr-499	536	8	sheet	sheet	NOUN
ftr-499	536	9	,	,	PUNCT
ftr-499	536	10	before	before	ADP
ftr-499	536	11	taking	take	VERB
ftr-499	536	12	into	into	ADP
ftr-499	536	13	account	account	NOUN
ftr-499	536	14	p	p	X
ftr-499	536	15	's	's	PART
ftr-499	536	16	deduction	deduction	NOUN
ftr-499	536	17	for	for	ADP
ftr-499	536	18	its	its	PRON
ftr-499	536	19	payment	payment	NOUN
ftr-499	536	20	for	for	ADP
ftr-499	536	21	c	c	PROPN
ftr-499	536	22	's	's	PART
ftr-499	536	23	services	service	NOUN
ftr-499	536	24	,	,	PUNCT
ftr-499	536	25	is	be	AUX
ftr-499	536	26	:	:	PUNCT
ftr-499	536	27	asset	asset	NOUN
ftr-499	536	28	book	book	NOUN
ftr-499	536	29	tax	tax	NOUN
ftr-499	536	30	partner	partner	NOUN
ftr-499	536	31	book	book	NOUN
ftr-499	536	32	tax	tax	NOUN
ftr-499	536	33	asset	asset	NOUN
ftr-499	536	34	210	210	NUM
ftr-499	536	35	210	210	NUM
ftr-499	536	36	a	a	DET
ftr-499	536	37	105	105	NUM
ftr-499	536	38	105	105	NUM
ftr-499	536	39	b	b	SYM
ftr-499	536	40	105	105	NUM
ftr-499	536	41	105	105	NUM
ftr-499	536	42	c	c	NOUN
ftr-499	536	43	0	0	NUM
ftr-499	536	44	0	0	NUM
ftr-499	536	45	total	total	NOUN
ftr-499	536	46	210	210	NUM
ftr-499	536	47	210	210	NUM
ftr-499	536	48	210	210	NUM
ftr-499	536	49	210	210	NUM
ftr-499	536	50	c	c	NOUN
ftr-499	536	51	's	's	PART
ftr-499	536	52	deduction	deduction	NOUN
ftr-499	536	53	would	would	AUX
ftr-499	536	54	offset	offset	VERB
ftr-499	536	55	its	its	PRON
ftr-499	536	56	section	section	NOUN
ftr-499	536	57	83	83	NUM
ftr-499	536	58	income	income	NOUN
ftr-499	536	59	of	of	ADP
ftr-499	536	60	10	10	NUM
ftr-499	536	61	.	.	PUNCT
ftr-499	537	1	under	under	ADP
ftr-499	537	2	section	section	NOUN
ftr-499	537	3	704(c	704(c	PROPN
ftr-499	537	4	)	)	PUNCT
ftr-499	537	5	principles	principle	NOUN
ftr-499	537	6	,	,	PUNCT
ftr-499	537	7	all	all	DET
ftr-499	537	8	depreciation	depreciation	NOUN
ftr-499	537	9	attributable	attributable	ADJ
ftr-499	537	10	to	to	ADP
ftr-499	537	11	the	the	DET
ftr-499	537	12	asset	asset	NOUN
ftr-499	537	13	would	would	AUX
ftr-499	537	14	be	be	AUX
ftr-499	537	15	allocated	allocate	VERB
ftr-499	537	16	solely	solely	ADV
ftr-499	537	17	to	to	ADP
ftr-499	537	18	a	a	PRON
ftr-499	537	19	and	and	CCONJ
ftr-499	537	20	b.	b.	NOUN
ftr-499	538	1	this	this	DET
ftr-499	538	2	result	result	NOUN
ftr-499	538	3	is	be	AUX
ftr-499	538	4	somewhat	somewhat	ADV
ftr-499	538	5	anomalous	anomalous	ADJ
ftr-499	538	6	in	in	SCONJ
ftr-499	538	7	that	that	SCONJ
ftr-499	538	8	the	the	DET
ftr-499	538	9	net	net	ADJ
ftr-499	538	10	effect	effect	NOUN
ftr-499	538	11	of	of	ADP
ftr-499	538	12	treating	treat	VERB
ftr-499	538	13	c	c	PROPN
ftr-499	538	14	's	's	PART
ftr-499	538	15	receipt	receipt	NOUN
ftr-499	538	16	of	of	ADP
ftr-499	538	17	a	a	DET
ftr-499	538	18	profits	profit	NOUN
ftr-499	538	19	interest	interest	NOUN
ftr-499	538	20	as	as	ADP
ftr-499	538	21	taxable	taxable	ADJ
ftr-499	538	22	is	be	AUX
ftr-499	538	23	to	to	PART
ftr-499	538	24	tax	tax	VERB
ftr-499	538	25	not	not	PART
ftr-499	538	26	c	c	NOUN
ftr-499	538	27	but	but	CCONJ
ftr-499	538	28	a	a	PRON
ftr-499	538	29	and	and	CCONJ
ftr-499	538	30	b.	b.	NOUN
ftr-499	538	31	taxing	tax	VERB
ftr-499	538	32	a	a	PRON
ftr-499	538	33	and	and	CCONJ
ftr-499	538	34	b	b	NOUN
ftr-499	538	35	,	,	PUNCT
ftr-499	538	36	however	however	ADV
ftr-499	538	37	,	,	PUNCT
ftr-499	539	1	reflects	reflect	VERB
ftr-499	539	2	the	the	DET
ftr-499	539	3	increase	increase	NOUN
ftr-499	539	4	in	in	ADP
ftr-499	539	5	their	their	PRON
ftr-499	539	6	book	book	NOUN
ftr-499	539	7	capital	capital	NOUN
ftr-499	539	8	accounts	account	NOUN
ftr-499	539	9	caused	cause	VERB
ftr-499	539	10	by	by	ADP
ftr-499	539	11	c	c	PROPN
ftr-499	539	12	's	's	PART
ftr-499	539	13	services	service	NOUN
ftr-499	539	14	.	.	PUNCT
ftr-499	539	15	'	'	PUNCT
ftr-499	540	1	if	if	SCONJ
ftr-499	540	2	p	p	NOUN
ftr-499	540	3	can	can	AUX
ftr-499	540	4	deduct	deduct	VERB
ftr-499	540	5	its	its	PRON
ftr-499	540	6	payment	payment	NOUN
ftr-499	540	7	to	to	ADP
ftr-499	540	8	c	c	PROPN
ftr-499	540	9	currently	currently	ADV
ftr-499	540	10	,	,	PUNCT
ftr-499	540	11	the	the	DET
ftr-499	540	12	deduction	deduction	NOUN
ftr-499	540	13	should	should	AUX
ftr-499	540	14	be	be	AUX
ftr-499	540	15	allocated	allocate	VERB
ftr-499	540	16	to	to	ADP
ftr-499	540	17	a	a	PRON
ftr-499	540	18	and	and	CCONJ
ftr-499	540	19	b	b	NOUN
ftr-499	540	20	,	,	PUNCT
ftr-499	540	21	the	the	DET
ftr-499	540	22	only	only	ADJ
ftr-499	540	23	persons	person	NOUN
ftr-499	540	24	with	with	ADP
ftr-499	540	25	positive	positive	ADJ
ftr-499	540	26	capital	capital	NOUN
ftr-499	540	27	account	account	NOUN
ftr-499	540	28	balances	balance	NOUN
ftr-499	540	29	.	.	PUNCT
ftr-499	541	1	the	the	DET
ftr-499	541	2	resulting	result	VERB
ftr-499	541	3	p	p	NOUN
ftr-499	541	4	balance	balance	NOUN
ftr-499	541	5	sheet	sheet	NOUN
ftr-499	541	6	would	would	AUX
ftr-499	541	7	be	be	AUX
ftr-499	541	8	:	:	PUNCT
ftr-499	541	9	66	66	NUM
ftr-499	541	10	.	.	PUNCT
ftr-499	542	1	an	an	DET
ftr-499	542	2	alternate	alternate	ADJ
ftr-499	542	3	method	method	NOUN
ftr-499	542	4	of	of	ADP
ftr-499	542	5	accounting	account	VERB
ftr-499	542	6	for	for	ADP
ftr-499	542	7	a	a	DET
ftr-499	542	8	's	's	PART
ftr-499	542	9	and	and	CCONJ
ftr-499	542	10	b	b	NOUN
ftr-499	542	11	's	's	PART
ftr-499	542	12	increased	increase	VERB
ftr-499	542	13	book	book	NOUN
ftr-499	542	14	bases	basis	NOUN
ftr-499	542	15	is	be	AUX
ftr-499	542	16	to	to	PART
ftr-499	542	17	treat	treat	VERB
ftr-499	542	18	c	c	NOUN
ftr-499	542	19	as	as	ADP
ftr-499	542	20	having	having	AUX
ftr-499	542	21	contributed	contribute	VERB
ftr-499	542	22	services	service	NOUN
ftr-499	542	23	with	with	ADP
ftr-499	542	24	a	a	DET
ftr-499	542	25	book	book	NOUN
ftr-499	542	26	value	value	NOUN
ftr-499	542	27	,	,	PUNCT
ftr-499	542	28	based	base	VERB
ftr-499	542	29	on	on	ADP
ftr-499	542	30	liquidation	liquidation	NOUN
ftr-499	542	31	value	value	NOUN
ftr-499	542	32	,	,	PUNCT
ftr-499	542	33	of	of	ADP
ftr-499	542	34	0	0	NUM
ftr-499	542	35	and	and	CCONJ
ftr-499	542	36	a	a	DET
ftr-499	542	37	tax	tax	NOUN
ftr-499	542	38	basis	basis	NOUN
ftr-499	542	39	of	of	ADP
ftr-499	542	40	10	10	NUM
ftr-499	542	41	.	.	PUNCT
ftr-499	543	1	that	that	DET
ftr-499	543	2	contribution	contribution	NOUN
ftr-499	543	3	entitles	entitle	VERB
ftr-499	543	4	p	p	NOUN
ftr-499	543	5	to	to	PART
ftr-499	543	6	revalue	revalue	VERB
ftr-499	543	7	its	its	PRON
ftr-499	543	8	assets	asset	NOUN
ftr-499	543	9	.	.	PUNCT
ftr-499	544	1	on	on	ADP
ftr-499	544	2	the	the	DET
ftr-499	544	3	revaluation	revaluation	NOUN
ftr-499	544	4	,	,	PUNCT
ftr-499	544	5	a	a	PRON
ftr-499	544	6	and	and	CCONJ
ftr-499	544	7	b	b	NOUN
ftr-499	544	8	are	be	AUX
ftr-499	544	9	allocated	allocate	VERB
ftr-499	544	10	the	the	DET
ftr-499	544	11	asset	asset	NOUN
ftr-499	544	12	's	's	PART
ftr-499	544	13	unrealized	unrealized	ADJ
ftr-499	544	14	appreciation	appreciation	NOUN
ftr-499	544	15	.	.	PUNCT
ftr-499	545	1	that	that	DET
ftr-499	545	2	allocation	allocation	NOUN
ftr-499	545	3	is	be	AUX
ftr-499	545	4	not	not	PART
ftr-499	545	5	a	a	DET
ftr-499	545	6	taxable	taxable	ADJ
ftr-499	545	7	event	event	NOUN
ftr-499	545	8	,	,	PUNCT
ftr-499	545	9	so	so	SCONJ
ftr-499	545	10	that	that	SCONJ
ftr-499	545	11	a	a	DET
ftr-499	545	12	's	's	NOUN
ftr-499	545	13	and	and	CCONJ
ftr-499	545	14	b	b	NOUN
ftr-499	545	15	's	's	PART
ftr-499	545	16	tax	tax	NOUN
ftr-499	545	17	bases	basis	NOUN
ftr-499	545	18	are	be	AUX
ftr-499	545	19	not	not	PART
ftr-499	545	20	affected	affect	VERB
ftr-499	545	21	.	.	PUNCT
ftr-499	546	1	p	p	PRON
ftr-499	546	2	's	's	PART
ftr-499	546	3	balance	balance	NOUN
ftr-499	546	4	sheet	sheet	NOUN
ftr-499	546	5	would	would	AUX
ftr-499	546	6	then	then	ADV
ftr-499	546	7	be	be	AUX
ftr-499	546	8	:	:	PUNCT
ftr-499	546	9	asset	asset	NOUN
ftr-499	546	10	book	book	NOUN
ftr-499	546	11	tax	tax	NOUN
ftr-499	546	12	partner	partner	NOUN
ftr-499	546	13	book	book	NOUN
ftr-499	546	14	tax	tax	NOUN
ftr-499	546	15	asset	asset	NOUN
ftr-499	546	16	210	210	NUM
ftr-499	546	17	200	200	NUM
ftr-499	546	18	a	a	DET
ftr-499	546	19	105	105	NUM
ftr-499	546	20	100	100	NUM
ftr-499	546	21	services	service	NOUN
ftr-499	546	22	0	0	NUM
ftr-499	546	23	10	10	NUM
ftr-499	546	24	b	b	SYM
ftr-499	546	25	105	105	NUM
ftr-499	546	26	100	100	NUM
ftr-499	546	27	c	c	NOUN
ftr-499	546	28	0	0	NUM
ftr-499	546	29	10	10	NUM
ftr-499	546	30	total	total	NOUN
ftr-499	546	31	210	210	NUM
ftr-499	546	32	210	210	NUM
ftr-499	546	33	210	210	NUM
ftr-499	546	34	210	210	NUM
ftr-499	546	35	under	under	ADP
ftr-499	546	36	§	§	PROPN
ftr-499	546	37	704(c	704(c	PROPN
ftr-499	546	38	)	)	PUNCT
ftr-499	546	39	principles	principle	NOUN
ftr-499	546	40	,	,	PUNCT
ftr-499	546	41	deductions	deduction	NOUN
ftr-499	546	42	attributable	attributable	ADJ
ftr-499	546	43	to	to	ADP
ftr-499	546	44	the	the	DET
ftr-499	546	45	amortization	amortization	NOUN
ftr-499	546	46	of	of	ADP
ftr-499	546	47	the	the	DET
ftr-499	546	48	tax	tax	NOUN
ftr-499	546	49	basis	basis	NOUN
ftr-499	546	50	of	of	ADP
ftr-499	546	51	the	the	DET
ftr-499	546	52	services	service	NOUN
ftr-499	546	53	would	would	AUX
ftr-499	546	54	be	be	AUX
ftr-499	546	55	allocated	allocate	VERB
ftr-499	546	56	to	to	ADP
ftr-499	546	57	c.	c.	NOUN
ftr-499	546	58	if	if	SCONJ
ftr-499	546	59	the	the	DET
ftr-499	546	60	services	service	NOUN
ftr-499	546	61	enhanced	enhance	VERB
ftr-499	546	62	the	the	DET
ftr-499	546	63	asset	asset	NOUN
ftr-499	546	64	,	,	PUNCT
ftr-499	546	65	it	it	PRON
ftr-499	546	66	would	would	AUX
ftr-499	546	67	be	be	AUX
ftr-499	546	68	reasonable	reasonable	ADJ
ftr-499	546	69	to	to	PART
ftr-499	546	70	amortize	amortize	VERB
ftr-499	546	71	the	the	DET
ftr-499	546	72	basis	basis	NOUN
ftr-499	546	73	of	of	ADP
ftr-499	546	74	the	the	DET
ftr-499	546	75	services	service	NOUN
ftr-499	546	76	over	over	ADP
ftr-499	546	77	the	the	DET
ftr-499	546	78	asset	asset	NOUN
ftr-499	546	79	's	's	PART
ftr-499	546	80	depreciation	depreciation	NOUN
ftr-499	546	81	schedule	schedule	NOUN
ftr-499	546	82	.	.	PUNCT
ftr-499	547	1	this	this	PRON
ftr-499	547	2	is	be	AUX
ftr-499	547	3	artificial	artificial	ADJ
ftr-499	547	4	,	,	PUNCT
ftr-499	547	5	but	but	CCONJ
ftr-499	547	6	defers	defer	VERB
ftr-499	547	7	any	any	DET
ftr-499	547	8	tax	tax	NOUN
ftr-499	547	9	to	to	ADP
ftr-499	547	10	a	a	PRON
ftr-499	547	11	and	and	CCONJ
ftr-499	547	12	b.	b.	PROPN
ftr-499	548	1	[	[	X
ftr-499	548	2	vol	vol	NOUN
ftr-499	548	3	1:9	1:9	NUM
ftr-499	548	4	partnership	partnership	NOUN
ftr-499	548	5	securities	securities	PROPN
ftr-499	548	6	asset	asset	NOUN
ftr-499	548	7	book	book	NOUN
ftr-499	548	8	tax	tax	NOUN
ftr-499	548	9	partner	partner	NOUN
ftr-499	548	10	book	book	NOUN
ftr-499	548	11	tax	tax	NOUN
ftr-499	548	12	asset	asset	NOUN
ftr-499	548	13	200	200	NUM
ftr-499	548	14	200	200	NUM
ftr-499	548	15	a	a	DET
ftr-499	548	16	100	100	NUM
ftr-499	548	17	100	100	NUM
ftr-499	548	18	b	b	NUM
ftr-499	548	19	100	100	NUM
ftr-499	548	20	100	100	NUM
ftr-499	548	21	c	c	NOUN
ftr-499	548	22	0	0	NUM
ftr-499	548	23	0	0	NUM
ftr-499	549	1	total	total	NOUN
ftr-499	549	2	200	200	NUM
ftr-499	549	3	200	200	NUM
ftr-499	549	4	200	200	NUM
ftr-499	549	5	200	200	NUM
ftr-499	550	1	the	the	DET
ftr-499	550	2	result	result	NOUN
ftr-499	550	3	is	be	AUX
ftr-499	550	4	identical	identical	ADJ
ftr-499	550	5	to	to	ADP
ftr-499	550	6	treating	treat	VERB
ftr-499	550	7	p	p	NOUN
ftr-499	550	8	's	's	PART
ftr-499	550	9	transfer	transfer	NOUN
ftr-499	550	10	of	of	ADP
ftr-499	550	11	a	a	DET
ftr-499	550	12	profits	profit	NOUN
ftr-499	550	13	interest	interest	NOUN
ftr-499	550	14	to	to	ADP
ftr-499	550	15	c	c	NOUN
ftr-499	550	16	as	as	ADP
ftr-499	550	17	not	not	PART
ftr-499	550	18	being	be	AUX
ftr-499	550	19	a	a	DET
ftr-499	550	20	taxable	taxable	ADJ
ftr-499	550	21	event	event	NOUN
ftr-499	550	22	-	-	PUNCT
ftr-499	550	23	none	none	NOUN
ftr-499	550	24	of	of	ADP
ftr-499	550	25	a	a	DET
ftr-499	550	26	,	,	PUNCT
ftr-499	550	27	b	b	NOUN
ftr-499	550	28	,	,	PUNCT
ftr-499	550	29	c	c	NOUN
ftr-499	550	30	or	or	CCONJ
ftr-499	550	31	p	p	PROPN
ftr-499	550	32	has	have	VERB
ftr-499	550	33	income	income	NOUN
ftr-499	550	34	recognition.67	recognition.67	NOUN
ftr-499	550	35	4	4	NUM
ftr-499	550	36	.	.	PUNCT
ftr-499	551	1	choice	choice	NOUN
ftr-499	551	2	of	of	ADP
ftr-499	551	3	characterization.-the	characterization.-the	ADJ
ftr-499	551	4	issues	issue	NOUN
ftr-499	551	5	in	in	ADP
ftr-499	551	6	choosing	choose	VERB
ftr-499	551	7	between	between	ADP
ftr-499	551	8	an	an	DET
ftr-499	551	9	entity	entity	NOUN
ftr-499	551	10	or	or	CCONJ
ftr-499	551	11	aggregate	aggregate	ADJ
ftr-499	551	12	analysis	analysis	NOUN
ftr-499	551	13	are	be	AUX
ftr-499	551	14	essentially	essentially	ADV
ftr-499	551	15	similar	similar	ADJ
ftr-499	551	16	to	to	ADP
ftr-499	551	17	those	those	PRON
ftr-499	551	18	discussed	discuss	VERB
ftr-499	551	19	in	in	ADP
ftr-499	551	20	part	part	NOUN
ftr-499	551	21	iii.c	iii.c	PROPN
ftr-499	551	22	.	.	PUNCT
ftr-499	551	23	above	above	ADV
ftr-499	551	24	.	.	PUNCT
ftr-499	552	1	if	if	SCONJ
ftr-499	552	2	c	c	PROPN
ftr-499	552	3	's	's	PART
ftr-499	552	4	services	service	NOUN
ftr-499	552	5	must	must	AUX
ftr-499	552	6	be	be	AUX
ftr-499	552	7	capitalized	capitalize	VERB
ftr-499	552	8	,	,	PUNCT
ftr-499	552	9	although	although	SCONJ
ftr-499	552	10	neither	neither	CCONJ
ftr-499	552	11	an	an	DET
ftr-499	552	12	entity	entity	NOUN
ftr-499	552	13	or	or	CCONJ
ftr-499	552	14	an	an	DET
ftr-499	552	15	aggregate	aggregate	ADJ
ftr-499	552	16	analysis	analysis	NOUN
ftr-499	552	17	is	be	AUX
ftr-499	552	18	totally	totally	ADV
ftr-499	552	19	satisfactory	satisfactory	ADJ
ftr-499	552	20	,	,	PUNCT
ftr-499	552	21	the	the	DET
ftr-499	552	22	two	two	NUM
ftr-499	552	23	analyses	analysis	NOUN
ftr-499	552	24	are	be	AUX
ftr-499	552	25	equally	equally	ADV
ftr-499	552	26	tenable	tenable	ADJ
ftr-499	552	27	.	.	PUNCT
ftr-499	553	1	if	if	SCONJ
ftr-499	553	2	c	c	PROPN
ftr-499	553	3	's	's	PART
ftr-499	553	4	services	service	NOUN
ftr-499	553	5	may	may	AUX
ftr-499	553	6	be	be	AUX
ftr-499	553	7	deducted	deduct	VERB
ftr-499	553	8	,	,	PUNCT
ftr-499	553	9	an	an	DET
ftr-499	553	10	entity	entity	NOUN
ftr-499	553	11	analysis	analysis	NOUN
ftr-499	553	12	has	have	VERB
ftr-499	553	13	the	the	DET
ftr-499	553	14	advantage	advantage	NOUN
ftr-499	553	15	of	of	ADP
ftr-499	553	16	being	be	AUX
ftr-499	553	17	equivalent	equivalent	ADJ
ftr-499	553	18	to	to	ADP
ftr-499	553	19	treating	treat	VERB
ftr-499	553	20	c	c	PROPN
ftr-499	553	21	's	's	PART
ftr-499	553	22	receipt	receipt	NOUN
ftr-499	553	23	of	of	ADP
ftr-499	553	24	a	a	DET
ftr-499	553	25	partnership	partnership	NOUN
ftr-499	553	26	interest	interest	NOUN
ftr-499	553	27	as	as	ADP
ftr-499	553	28	not	not	PART
ftr-499	553	29	being	be	AUX
ftr-499	553	30	a	a	DET
ftr-499	553	31	taxable	taxable	ADJ
ftr-499	553	32	event	event	NOUN
ftr-499	553	33	,	,	PUNCT
ftr-499	553	34	the	the	DET
ftr-499	553	35	result	result	NOUN
ftr-499	553	36	that	that	PRON
ftr-499	553	37	applies	apply	VERB
ftr-499	553	38	under	under	ADP
ftr-499	553	39	revenue	revenue	NOUN
ftr-499	553	40	procedure	procedure	NOUN
ftr-499	553	41	93	93	NUM
ftr-499	553	42	-	-	SYM
ftr-499	553	43	27	27	NUM
ftr-499	553	44	.	.	PUNCT
ftr-499	554	1	v.	v.	ADP
ftr-499	554	2	conclusion	conclusion	NOUN
ftr-499	554	3	the	the	DET
ftr-499	554	4	consequences	consequence	NOUN
ftr-499	554	5	of	of	ADP
ftr-499	554	6	issuing	issue	VERB
ftr-499	554	7	partnership	partnership	NOUN
ftr-499	554	8	securities	security	NOUN
ftr-499	554	9	are	be	AUX
ftr-499	554	10	less	less	ADV
ftr-499	554	11	clear	clear	ADJ
ftr-499	554	12	and	and	CCONJ
ftr-499	554	13	less	less	ADV
ftr-499	554	14	well	well	ADV
ftr-499	554	15	understood	understand	VERB
ftr-499	554	16	than	than	ADP
ftr-499	554	17	the	the	DET
ftr-499	554	18	consequences	consequence	NOUN
ftr-499	554	19	of	of	ADP
ftr-499	554	20	issuing	issue	VERB
ftr-499	554	21	corporate	corporate	ADJ
ftr-499	554	22	securities	security	NOUN
ftr-499	554	23	.	.	PUNCT
ftr-499	555	1	the	the	DET
ftr-499	555	2	discussion	discussion	NOUN
ftr-499	555	3	above	above	ADP
ftr-499	555	4	amply	amply	ADV
ftr-499	555	5	demonstrates	demonstrate	VERB
ftr-499	555	6	that	that	SCONJ
ftr-499	555	7	these	these	DET
ftr-499	555	8	issuances	issuance	NOUN
ftr-499	555	9	are	be	AUX
ftr-499	555	10	open	open	ADJ
ftr-499	555	11	to	to	ADP
ftr-499	555	12	multiple	multiple	ADJ
ftr-499	555	13	interpretations	interpretation	NOUN
ftr-499	555	14	with	with	ADP
ftr-499	555	15	substantially	substantially	ADV
ftr-499	555	16	different	different	ADJ
ftr-499	555	17	results	result	NOUN
ftr-499	555	18	.	.	PUNCT
ftr-499	556	1	the	the	DET
ftr-499	556	2	lack	lack	NOUN
ftr-499	556	3	of	of	ADP
ftr-499	556	4	clarity	clarity	NOUN
ftr-499	556	5	as	as	ADP
ftr-499	556	6	to	to	ADP
ftr-499	556	7	the	the	DET
ftr-499	556	8	effects	effect	NOUN
ftr-499	556	9	of	of	ADP
ftr-499	556	10	issuing	issue	VERB
ftr-499	556	11	partnership	partnership	NOUN
ftr-499	556	12	securities	security	NOUN
ftr-499	556	13	is	be	AUX
ftr-499	556	14	especially	especially	ADV
ftr-499	556	15	troubling	troubling	ADJ
ftr-499	556	16	because	because	SCONJ
ftr-499	556	17	issuance	issuance	NOUN
ftr-499	556	18	of	of	ADP
ftr-499	556	19	these	these	DET
ftr-499	556	20	securities	security	NOUN
ftr-499	556	21	may	may	AUX
ftr-499	556	22	create	create	VERB
ftr-499	556	23	adverse	adverse	ADJ
ftr-499	556	24	tax	tax	NOUN
ftr-499	556	25	consequences	consequence	NOUN
ftr-499	556	26	to	to	ADP
ftr-499	556	27	both	both	CCONJ
ftr-499	556	28	the	the	DET
ftr-499	556	29	recipient	recipient	NOUN
ftr-499	556	30	and	and	CCONJ
ftr-499	556	31	the	the	DET
ftr-499	556	32	other	other	ADJ
ftr-499	556	33	partners	partner	NOUN
ftr-499	556	34	.	.	PUNCT
ftr-499	557	1	the	the	DET
ftr-499	557	2	possibility	possibility	NOUN
ftr-499	557	3	of	of	ADP
ftr-499	557	4	triggering	trigger	VERB
ftr-499	557	5	untoward	untoward	ADJ
ftr-499	557	6	tax	tax	NOUN
ftr-499	557	7	results	result	NOUN
ftr-499	557	8	may	may	AUX
ftr-499	557	9	impede	impede	VERB
ftr-499	557	10	reasonably	reasonably	ADV
ftr-499	557	11	straightforward	straightforward	ADJ
ftr-499	557	12	business	business	NOUN
ftr-499	557	13	transactions	transaction	NOUN
ftr-499	557	14	.	.	PUNCT
ftr-499	558	1	authoritative	authoritative	ADJ
ftr-499	558	2	advice	advice	NOUN
ftr-499	558	3	would	would	AUX
ftr-499	558	4	be	be	AUX
ftr-499	558	5	helpful	helpful	ADJ
ftr-499	558	6	,	,	PUNCT
ftr-499	558	7	whatever	whatever	PRON
ftr-499	558	8	the	the	DET
ftr-499	558	9	substantive	substantive	ADJ
ftr-499	558	10	content	content	NOUN
ftr-499	558	11	of	of	ADP
ftr-499	558	12	that	that	DET
ftr-499	558	13	advice	advice	NOUN
ftr-499	558	14	.	.	PUNCT
ftr-499	559	1	there	there	PRON
ftr-499	559	2	is	be	VERB
ftr-499	559	3	no	no	DET
ftr-499	559	4	advantage	advantage	NOUN
ftr-499	559	5	to	to	ADP
ftr-499	559	6	the	the	DET
ftr-499	559	7	internal	internal	ADJ
ftr-499	559	8	revenue	revenue	NOUN
ftr-499	559	9	service	service	NOUN
ftr-499	559	10	in	in	ADP
ftr-499	559	11	maintaining	maintain	VERB
ftr-499	559	12	uncertainty	uncertainty	NOUN
ftr-499	559	13	.	.	PUNCT
ftr-499	560	1	in	in	ADP
ftr-499	560	2	the	the	DET
ftr-499	560	3	case	case	NOUN
ftr-499	560	4	of	of	ADP
ftr-499	560	5	abusive	abusive	ADJ
ftr-499	560	6	transactions	transaction	NOUN
ftr-499	560	7	,	,	PUNCT
ftr-499	560	8	uncertainty	uncertainty	NOUN
ftr-499	560	9	can	can	AUX
ftr-499	560	10	discourage	discourage	VERB
ftr-499	560	11	the	the	DET
ftr-499	560	12	abuse	abuse	NOUN
ftr-499	560	13	through	through	ADP
ftr-499	560	14	an	an	PRON
ftr-499	560	15	in	in	ADP
ftr-499	560	16	terrorem	terrorem	ADJ
ftr-499	560	17	effect	effect	NOUN
ftr-499	560	18	,	,	PUNCT
ftr-499	560	19	but	but	CCONJ
ftr-499	560	20	there	there	PRON
ftr-499	560	21	is	be	VERB
ftr-499	560	22	nothing	nothing	PRON
ftr-499	560	23	intrinsically	intrinsically	ADV
ftr-499	560	24	abusive	abusive	ADJ
ftr-499	560	25	in	in	ADP
ftr-499	560	26	partnerships	partnership	NOUN
ftr-499	560	27	'	'	PART
ftr-499	560	28	issuing	issue	VERB
ftr-499	560	29	securities	security	NOUN
ftr-499	560	30	for	for	ADP
ftr-499	560	31	either	either	CCONJ
ftr-499	560	32	cash	cash	NOUN
ftr-499	560	33	or	or	CCONJ
ftr-499	560	34	services	service	NOUN
ftr-499	560	35	and	and	CCONJ
ftr-499	560	36	no	no	DET
ftr-499	560	37	need	need	NOUN
ftr-499	560	38	to	to	PART
ftr-499	560	39	discourage	discourage	VERB
ftr-499	560	40	these	these	DET
ftr-499	560	41	issuances	issuance	NOUN
ftr-499	560	42	.	.	PUNCT
ftr-499	561	1	uncertainty	uncertainty	NOUN
ftr-499	561	2	also	also	ADV
ftr-499	561	3	minimizes	minimize	VERB
ftr-499	561	4	tax	tax	NOUN
ftr-499	561	5	revenue	revenue	NOUN
ftr-499	561	6	;	;	PUNCT
ftr-499	561	7	taxpayers	taxpayer	NOUN
ftr-499	561	8	are	be	AUX
ftr-499	561	9	unlikely	unlikely	ADJ
ftr-499	561	10	to	to	PART
ftr-499	561	11	follow	follow	VERB
ftr-499	561	12	a	a	DET
ftr-499	561	13	less	less	ADJ
ftr-499	561	14	than	than	ADP
ftr-499	561	15	certain	certain	ADJ
ftr-499	561	16	path	path	NOUN
ftr-499	561	17	(	(	PUNCT
ftr-499	561	18	whatever	whatever	PRON
ftr-499	561	19	its	its	PRON
ftr-499	561	20	theoretical	theoretical	ADJ
ftr-499	561	21	merits	merit	NOUN
ftr-499	561	22	)	)	PUNCT
ftr-499	561	23	that	that	PRON
ftr-499	561	24	will	will	AUX
ftr-499	561	25	maximize	maximize	VERB
ftr-499	561	26	taxes	taxis	NOUN
ftr-499	561	27	.	.	PUNCT
ftr-499	562	1	as	as	ADP
ftr-499	562	2	a	a	DET
ftr-499	562	3	substantive	substantive	ADJ
ftr-499	562	4	matter	matter	NOUN
ftr-499	562	5	,	,	PUNCT
ftr-499	562	6	it	it	PRON
ftr-499	562	7	would	would	AUX
ftr-499	562	8	appear	appear	VERB
ftr-499	562	9	that	that	SCONJ
ftr-499	562	10	the	the	DET
ftr-499	562	11	better	well	ADJ
ftr-499	562	12	view	view	NOUN
ftr-499	562	13	would	would	AUX
ftr-499	562	14	be	be	AUX
ftr-499	562	15	to	to	PART
ftr-499	562	16	adopt	adopt	VERB
ftr-499	562	17	the	the	DET
ftr-499	562	18	entity	entity	NOUN
ftr-499	562	19	theory	theory	NOUN
ftr-499	562	20	.	.	PUNCT
ftr-499	563	1	generally	generally	ADV
ftr-499	563	2	,	,	PUNCT
ftr-499	563	3	while	while	SCONJ
ftr-499	563	4	partnerships	partnership	NOUN
ftr-499	563	5	represent	represent	VERB
ftr-499	563	6	an	an	DET
ftr-499	563	7	67	67	NUM
ftr-499	563	8	.	.	PUNCT
ftr-499	564	1	if	if	SCONJ
ftr-499	564	2	the	the	DET
ftr-499	564	3	analysis	analysis	NOUN
ftr-499	564	4	in	in	ADP
ftr-499	564	5	footnote	footnote	NOUN
ftr-499	564	6	66	66	NUM
ftr-499	564	7	is	be	AUX
ftr-499	564	8	followed	follow	VERB
ftr-499	564	9	,	,	PUNCT
ftr-499	564	10	the	the	DET
ftr-499	564	11	deduction	deduction	NOUN
ftr-499	564	12	for	for	ADP
ftr-499	564	13	p	p	PROPN
ftr-499	564	14	's	's	PART
ftr-499	564	15	services	service	NOUN
ftr-499	564	16	should	should	AUX
ftr-499	564	17	be	be	AUX
ftr-499	564	18	allocated	allocate	VERB
ftr-499	564	19	to	to	ADP
ftr-499	564	20	c.	c.	PROPN
ftr-499	564	21	the	the	DET
ftr-499	564	22	resulting	result	VERB
ftr-499	564	23	balance	balance	NOUN
ftr-499	564	24	sheet	sheet	NOUN
ftr-499	564	25	would	would	AUX
ftr-499	564	26	be	be	AUX
ftr-499	564	27	the	the	DET
ftr-499	564	28	same	same	ADJ
ftr-499	564	29	as	as	ADP
ftr-499	564	30	that	that	PRON
ftr-499	564	31	above	above	ADV
ftr-499	564	32	and	and	CCONJ
ftr-499	564	33	none	none	NOUN
ftr-499	564	34	of	of	ADP
ftr-499	564	35	a	a	DET
ftr-499	564	36	,	,	PUNCT
ftr-499	564	37	b	b	PROPN
ftr-499	564	38	,	,	PUNCT
ftr-499	564	39	c	c	NOUN
ftr-499	564	40	,	,	PUNCT
ftr-499	564	41	and	and	CCONJ
ftr-499	564	42	p	p	PRON
ftr-499	564	43	would	would	AUX
ftr-499	564	44	recognize	recognize	VERB
ftr-499	564	45	income	income	NOUN
ftr-499	564	46	.	.	PUNCT
ftr-499	565	1	on	on	ADP
ftr-499	565	2	allocating	allocate	VERB
ftr-499	565	3	p	p	PRON
ftr-499	565	4	's	's	PART
ftr-499	565	5	deduction	deduction	NOUN
ftr-499	565	6	so	so	SCONJ
ftr-499	565	7	as	as	SCONJ
ftr-499	565	8	to	to	PART
ftr-499	565	9	offset	offset	VERB
ftr-499	565	10	all	all	DET
ftr-499	565	11	income	income	NOUN
ftr-499	565	12	to	to	ADP
ftr-499	565	13	p	p	NOUN
ftr-499	565	14	's	's	PART
ftr-499	565	15	partners	partner	NOUN
ftr-499	565	16	,	,	PUNCT
ftr-499	565	17	see	see	VERB
ftr-499	565	18	martin	martin	PROPN
ftr-499	565	19	b.	b.	PROPN
ftr-499	565	20	cowan	cowan	PROPN
ftr-499	565	21	,	,	PUNCT
ftr-499	565	22	receipt	receipt	NOUN
ftr-499	565	23	of	of	ADP
ftr-499	565	24	an	an	DET
ftr-499	565	25	interest	interest	NOUN
ftr-499	565	26	in	in	ADP
ftr-499	565	27	partnership	partnership	NOUN
ftr-499	565	28	profits	profit	NOUN
ftr-499	565	29	in	in	ADP
ftr-499	565	30	consideration	consideration	NOUN
ftr-499	565	31	for	for	ADP
ftr-499	565	32	services	service	NOUN
ftr-499	565	33	:	:	PUNCT
ftr-499	565	34	the	the	DET
ftr-499	565	35	diamond	diamond	NOUN
ftr-499	565	36	case	case	NOUN
ftr-499	565	37	,	,	PUNCT
ftr-499	565	38	27	27	NUM
ftr-499	565	39	tax	tax	NOUN
ftr-499	565	40	l.	l.	PROPN
ftr-499	565	41	rev	rev	PROPN
ftr-499	565	42	.	.	PROPN
ftr-499	565	43	161	161	NUM
ftr-499	565	44	.	.	PUNCT
ftr-499	565	45	174	174	NUM
ftr-499	565	46	-	-	SYM
ftr-499	565	47	78	78	NUM
ftr-499	565	48	(	(	PUNCT
ftr-499	565	49	1972	1972	NUM
ftr-499	565	50	)	)	PUNCT
ftr-499	565	51	.	.	PUNCT
ftr-499	566	1	19931	19931	NUM
ftr-499	566	2	florida	florida	PROPN
ftr-499	566	3	tax	tax	PROPN
ftr-499	566	4	review	review	NOUN
ftr-499	566	5	amalgam	amalgam	NOUN
ftr-499	566	6	of	of	ADP
ftr-499	566	7	the	the	DET
ftr-499	566	8	aggregate	aggregate	ADJ
ftr-499	566	9	and	and	CCONJ
ftr-499	566	10	entity	entity	NOUN
ftr-499	566	11	theories	theory	NOUN
ftr-499	566	12	,	,	PUNCT
ftr-499	566	13	the	the	DET
ftr-499	566	14	entity	entity	NOUN
ftr-499	566	15	theory	theory	NOUN
ftr-499	566	16	predominates	predominate	VERB
ftr-499	566	17	unless	unless	SCONJ
ftr-499	566	18	there	there	PRON
ftr-499	566	19	is	be	VERB
ftr-499	566	20	a	a	DET
ftr-499	566	21	affirmative	affirmative	ADJ
ftr-499	566	22	reason	reason	NOUN
ftr-499	566	23	to	to	PART
ftr-499	566	24	adopt	adopt	VERB
ftr-499	566	25	the	the	DET
ftr-499	566	26	aggregate	aggregate	ADJ
ftr-499	566	27	theory.63	theory.63	NOUN
ftr-499	566	28	as	as	SCONJ
ftr-499	566	29	discussed	discuss	VERB
ftr-499	566	30	in	in	ADP
ftr-499	566	31	detail	detail	NOUN
ftr-499	566	32	above	above	ADV
ftr-499	566	33	,	,	PUNCT
ftr-499	566	34	the	the	DET
ftr-499	566	35	entity	entity	NOUN
ftr-499	566	36	theory	theory	NOUN
ftr-499	566	37	provides	provide	VERB
ftr-499	566	38	reasonable	reasonable	ADJ
ftr-499	566	39	results	result	NOUN
ftr-499	566	40	in	in	ADP
ftr-499	566	41	all	all	DET
ftr-499	566	42	cases	case	NOUN
ftr-499	566	43	.	.	PUNCT
ftr-499	567	1	further	far	ADV
ftr-499	567	2	,	,	PUNCT
ftr-499	567	3	under	under	ADP
ftr-499	567	4	the	the	DET
ftr-499	567	5	entity	entity	NOUN
ftr-499	567	6	theory	theory	NOUN
ftr-499	567	7	,	,	PUNCT
ftr-499	567	8	the	the	DET
ftr-499	567	9	consequences	consequence	NOUN
ftr-499	567	10	of	of	ADP
ftr-499	567	11	issuing	issue	VERB
ftr-499	567	12	partnership	partnership	NOUN
ftr-499	567	13	securities	security	NOUN
ftr-499	567	14	resemble	resemble	VERB
ftr-499	567	15	the	the	DET
ftr-499	567	16	consequences	consequence	NOUN
ftr-499	567	17	of	of	ADP
ftr-499	567	18	issuing	issue	VERB
ftr-499	567	19	corporate	corporate	ADJ
ftr-499	567	20	securities	security	NOUN
ftr-499	567	21	in	in	ADP
ftr-499	567	22	more	more	ADJ
ftr-499	567	23	cases	case	NOUN
ftr-499	567	24	than	than	ADP
ftr-499	567	25	under	under	ADP
ftr-499	567	26	the	the	DET
ftr-499	567	27	aggregate	aggregate	ADJ
ftr-499	567	28	theory	theory	NOUN
ftr-499	567	29	.	.	PUNCT
ftr-499	568	1	69	69	NUM
ftr-499	568	2	such	such	ADJ
ftr-499	568	3	resemblance	resemblance	NOUN
ftr-499	568	4	is	be	AUX
ftr-499	568	5	advantageous	advantageous	ADJ
ftr-499	568	6	,	,	PUNCT
ftr-499	568	7	partially	partially	ADV
ftr-499	568	8	because	because	SCONJ
ftr-499	568	9	it	it	PRON
ftr-499	568	10	simplifies	simplify	VERB
ftr-499	568	11	the	the	DET
ftr-499	568	12	tax	tax	NOUN
ftr-499	568	13	law	law	NOUN
ftr-499	568	14	,	,	PUNCT
ftr-499	568	15	and	and	CCONJ
ftr-499	568	16	more	more	ADV
ftr-499	568	17	importantly	importantly	ADV
ftr-499	568	18	,	,	PUNCT
ftr-499	568	19	because	because	SCONJ
ftr-499	568	20	laymen	layman	NOUN
ftr-499	568	21	's	's	PART
ftr-499	568	22	expectations	expectation	NOUN
ftr-499	568	23	as	as	ADP
ftr-499	568	24	to	to	ADP
ftr-499	568	25	the	the	DET
ftr-499	568	26	effect	effect	NOUN
ftr-499	568	27	of	of	ADP
ftr-499	568	28	issuing	issue	VERB
ftr-499	568	29	securities	security	NOUN
ftr-499	568	30	are	be	AUX
ftr-499	568	31	set	set	VERB
ftr-499	568	32	by	by	ADP
ftr-499	568	33	the	the	DET
ftr-499	568	34	corporate	corporate	ADJ
ftr-499	568	35	model	model	NOUN
ftr-499	568	36	.	.	PUNCT
ftr-499	569	1	to	to	ADP
ftr-499	569	2	the	the	DET
ftr-499	569	3	extent	extent	NOUN
ftr-499	569	4	that	that	SCONJ
ftr-499	569	5	tax	tax	NOUN
ftr-499	569	6	consequences	consequence	NOUN
ftr-499	569	7	follow	follow	VERB
ftr-499	569	8	lay	lay	NOUN
ftr-499	569	9	expectations	expectation	NOUN
ftr-499	569	10	,	,	PUNCT
ftr-499	569	11	business	business	NOUN
ftr-499	569	12	transactions	transaction	NOUN
ftr-499	569	13	proceed	proceed	VERB
ftr-499	569	14	more	more	ADV
ftr-499	569	15	smoothly	smoothly	ADV
ftr-499	569	16	and	and	CCONJ
ftr-499	569	17	tax	tax	NOUN
ftr-499	569	18	compliance	compliance	NOUN
ftr-499	569	19	is	be	AUX
ftr-499	569	20	facilitated	facilitate	VERB
ftr-499	569	21	.	.	PUNCT
ftr-499	570	1	clearly	clearly	ADV
ftr-499	570	2	,	,	PUNCT
ftr-499	570	3	lay	lie	VERB
ftr-499	570	4	expectations	expectation	NOUN
ftr-499	570	5	can	can	AUX
ftr-499	570	6	not	not	PART
ftr-499	570	7	determine	determine	VERB
ftr-499	570	8	the	the	DET
ftr-499	570	9	substantive	substantive	ADJ
ftr-499	570	10	content	content	NOUN
ftr-499	570	11	of	of	ADP
ftr-499	570	12	tax	tax	NOUN
ftr-499	570	13	law	law	NOUN
ftr-499	570	14	.	.	PUNCT
ftr-499	571	1	equally	equally	ADV
ftr-499	571	2	clearly	clearly	ADV
ftr-499	571	3	,	,	PUNCT
ftr-499	571	4	defeating	defeat	VERB
ftr-499	571	5	lay	lay	NOUN
ftr-499	571	6	expectations	expectation	NOUN
ftr-499	571	7	imposes	impose	VERB
ftr-499	571	8	substantial	substantial	ADJ
ftr-499	571	9	transaction	transaction	NOUN
ftr-499	571	10	costs	cost	NOUN
ftr-499	571	11	-	-	PUNCT
ftr-499	571	12	the	the	DET
ftr-499	571	13	costs	cost	NOUN
ftr-499	571	14	of	of	ADP
ftr-499	571	15	educating	educate	VERB
ftr-499	571	16	laymen	layman	NOUN
ftr-499	571	17	as	as	ADP
ftr-499	571	18	to	to	ADP
ftr-499	571	19	the	the	DET
ftr-499	571	20	requirements	requirement	NOUN
ftr-499	571	21	of	of	ADP
ftr-499	571	22	substantive	substantive	ADJ
ftr-499	571	23	law	law	NOUN
ftr-499	571	24	and	and	CCONJ
ftr-499	571	25	the	the	DET
ftr-499	571	26	greater	great	ADJ
ftr-499	571	27	costs	cost	NOUN
ftr-499	571	28	of	of	ADP
ftr-499	571	29	restructuring	restructure	VERB
ftr-499	571	30	business	business	NOUN
ftr-499	571	31	understandings	understanding	NOUN
ftr-499	571	32	so	so	SCONJ
ftr-499	571	33	as	as	SCONJ
ftr-499	571	34	to	to	PART
ftr-499	571	35	minimize	minimize	VERB
ftr-499	571	36	potential	potential	ADJ
ftr-499	571	37	tax	tax	NOUN
ftr-499	571	38	problems	problem	NOUN
ftr-499	571	39	.	.	PUNCT
ftr-499	572	1	the	the	DET
ftr-499	572	2	costs	cost	NOUN
ftr-499	572	3	are	be	AUX
ftr-499	572	4	multiplied	multiply	VERB
ftr-499	572	5	where	where	SCONJ
ftr-499	572	6	,	,	PUNCT
ftr-499	572	7	as	as	ADP
ftr-499	572	8	here	here	ADV
ftr-499	572	9	,	,	PUNCT
ftr-499	572	10	the	the	DET
ftr-499	572	11	correct	correct	ADJ
ftr-499	572	12	,	,	PUNCT
ftr-499	572	13	"	"	PUNCT
ftr-499	572	14	sophisticated	sophisticated	ADJ
ftr-499	572	15	"	"	PUNCT
ftr-499	572	16	treatment	treatment	NOUN
ftr-499	572	17	is	be	AUX
ftr-499	572	18	so	so	ADV
ftr-499	572	19	uncertain	uncertain	ADJ
ftr-499	572	20	.	.	PUNCT
ftr-499	573	1	if	if	SCONJ
ftr-499	573	2	straying	stray	VERB
ftr-499	573	3	from	from	ADP
ftr-499	573	4	the	the	DET
ftr-499	573	5	corporate	corporate	ADJ
ftr-499	573	6	model	model	NOUN
ftr-499	573	7	is	be	AUX
ftr-499	573	8	costly	costly	ADJ
ftr-499	573	9	,	,	PUNCT
ftr-499	573	10	the	the	DET
ftr-499	573	11	corporate	corporate	ADJ
ftr-499	573	12	model	model	NOUN
ftr-499	573	13	should	should	AUX
ftr-499	573	14	be	be	AUX
ftr-499	573	15	followed	follow	VERB
ftr-499	573	16	unless	unless	SCONJ
ftr-499	573	17	there	there	PRON
ftr-499	573	18	is	be	VERB
ftr-499	573	19	an	an	DET
ftr-499	573	20	affirmative	affirmative	ADJ
ftr-499	573	21	technical	technical	ADJ
ftr-499	573	22	reason	reason	NOUN
ftr-499	573	23	not	not	PART
ftr-499	573	24	to	to	PART
ftr-499	573	25	do	do	VERB
ftr-499	573	26	so	so	ADV
ftr-499	573	27	.	.	PUNCT
ftr-499	574	1	there	there	PRON
ftr-499	574	2	is	be	VERB
ftr-499	574	3	such	such	DET
ftr-499	574	4	a	a	DET
ftr-499	574	5	reason	reason	NOUN
ftr-499	574	6	in	in	ADP
ftr-499	574	7	the	the	DET
ftr-499	574	8	case	case	NOUN
ftr-499	574	9	of	of	ADP
ftr-499	574	10	the	the	DET
ftr-499	574	11	acquisition	acquisition	NOUN
ftr-499	574	12	of	of	ADP
ftr-499	574	13	a	a	DET
ftr-499	574	14	profits	profit	NOUN
ftr-499	574	15	interest	interest	NOUN
ftr-499	574	16	for	for	ADP
ftr-499	574	17	cash	cash	NOUN
ftr-499	574	18	.	.	PUNCT
ftr-499	575	1	under	under	ADP
ftr-499	575	2	the	the	DET
ftr-499	575	3	capital	capital	NOUN
ftr-499	575	4	account	account	NOUN
ftr-499	575	5	system	system	NOUN
ftr-499	575	6	,	,	PUNCT
ftr-499	575	7	a	a	DET
ftr-499	575	8	partner	partner	NOUN
ftr-499	575	9	can	can	AUX
ftr-499	575	10	not	not	PART
ftr-499	575	11	avoid	avoid	VERB
ftr-499	575	12	taxation	taxation	NOUN
ftr-499	575	13	if	if	SCONJ
ftr-499	575	14	cash	cash	NOUN
ftr-499	575	15	is	be	AUX
ftr-499	575	16	credited	credit	VERB
ftr-499	575	17	to	to	ADP
ftr-499	575	18	its	its	PRON
ftr-499	575	19	capital	capital	NOUN
ftr-499	575	20	account	account	NOUN
ftr-499	575	21	.	.	PUNCT
ftr-499	576	1	the	the	DET
ftr-499	576	2	consensus	consensus	NOUN
ftr-499	576	3	that	that	SCONJ
ftr-499	576	4	the	the	DET
ftr-499	576	5	receipt	receipt	NOUN
ftr-499	576	6	of	of	ADP
ftr-499	576	7	a	a	DET
ftr-499	576	8	capital	capital	NOUN
ftr-499	576	9	interest	interest	NOUN
ftr-499	576	10	for	for	ADP
ftr-499	576	11	services	service	NOUN
ftr-499	576	12	should	should	AUX
ftr-499	576	13	be	be	AUX
ftr-499	576	14	subject	subject	ADJ
ftr-499	576	15	to	to	ADP
ftr-499	576	16	an	an	DET
ftr-499	576	17	aggregate	aggregate	ADJ
ftr-499	576	18	analysis	analysis	NOUN
ftr-499	576	19	does	do	AUX
ftr-499	576	20	not	not	PART
ftr-499	576	21	appear	appear	VERB
ftr-499	576	22	to	to	PART
ftr-499	576	23	be	be	AUX
ftr-499	576	24	based	base	VERB
ftr-499	576	25	on	on	ADP
ftr-499	576	26	equivalently	equivalently	ADV
ftr-499	576	27	strong	strong	ADJ
ftr-499	576	28	reasons	reason	NOUN
ftr-499	576	29	.	.	PUNCT
ftr-499	577	1	it	it	PRON
ftr-499	577	2	is	be	AUX
ftr-499	577	3	not	not	PART
ftr-499	577	4	technically	technically	ADV
ftr-499	577	5	inevitable	inevitable	ADJ
ftr-499	577	6	and	and	CCONJ
ftr-499	577	7	is	be	AUX
ftr-499	577	8	particularly	particularly	ADV
ftr-499	577	9	counterintuitive	counterintuitive	ADJ
ftr-499	577	10	.	.	PUNCT
ftr-499	578	1	businessmen	businessman	NOUN
ftr-499	578	2	understand	understand	VERB
ftr-499	578	3	that	that	SCONJ
ftr-499	578	4	the	the	DET
ftr-499	578	5	recipient	recipient	NOUN
ftr-499	578	6	of	of	ADP
ftr-499	578	7	property	property	NOUN
ftr-499	578	8	may	may	AUX
ftr-499	578	9	be	be	AUX
ftr-499	578	10	required	require	VERB
ftr-499	578	11	to	to	PART
ftr-499	578	12	recognize	recognize	VERB
ftr-499	578	13	income	income	NOUN
ftr-499	578	14	and	and	CCONJ
ftr-499	578	15	that	that	SCONJ
ftr-499	578	16	the	the	DET
ftr-499	578	17	payor	payor	NOUN
ftr-499	578	18	of	of	ADP
ftr-499	578	19	property	property	NOUN
ftr-499	578	20	may	may	AUX
ftr-499	578	21	be	be	AUX
ftr-499	578	22	entitled	entitle	VERB
ftr-499	578	23	to	to	ADP
ftr-499	578	24	a	a	DET
ftr-499	578	25	deduction	deduction	NOUN
ftr-499	578	26	;	;	PUNCT
ftr-499	578	27	they	they	PRON
ftr-499	578	28	even	even	ADV
ftr-499	578	29	understand	understand	VERB
ftr-499	578	30	that	that	SCONJ
ftr-499	578	31	the	the	DET
ftr-499	578	32	deduction	deduction	NOUN
ftr-499	578	33	may	may	AUX
ftr-499	578	34	be	be	AUX
ftr-499	578	35	capitalized	capitalize	VERB
ftr-499	578	36	.	.	PUNCT
ftr-499	579	1	they	they	PRON
ftr-499	579	2	less	less	ADV
ftr-499	579	3	readily	readily	ADV
ftr-499	579	4	understand	understand	VERB
ftr-499	579	5	why	why	SCONJ
ftr-499	579	6	,	,	PUNCT
ftr-499	579	7	as	as	SCONJ
ftr-499	579	8	the	the	DET
ftr-499	579	9	aggregate	aggregate	ADJ
ftr-499	579	10	analysis	analysis	NOUN
ftr-499	579	11	requires	require	VERB
ftr-499	579	12	,	,	PUNCT
ftr-499	579	13	"	"	PUNCT
ftr-499	579	14	innocent	innocent	ADJ
ftr-499	579	15	"	"	PUNCT
ftr-499	579	16	partners	partner	NOUN
ftr-499	579	17	should	should	AUX
ftr-499	579	18	recognize	recognize	VERB
ftr-499	579	19	income	income	NOUN
ftr-499	579	20	.	.	PUNCT
ftr-499	580	1	the	the	DET
ftr-499	580	2	consensus	consensus	NOUN
ftr-499	580	3	view	view	NOUN
ftr-499	580	4	should	should	AUX
ftr-499	580	5	be	be	AUX
ftr-499	580	6	reconsidered	reconsider	VERB
ftr-499	580	7	.	.	PUNCT
ftr-499	581	1	abandoning	abandon	VERB
ftr-499	581	2	it	it	PRON
ftr-499	581	3	should	should	AUX
ftr-499	581	4	not	not	PART
ftr-499	581	5	mean	mean	VERB
ftr-499	581	6	foregoing	forego	VERB
ftr-499	581	7	substantial	substantial	ADJ
ftr-499	581	8	revenue	revenue	NOUN
ftr-499	581	9	.	.	PUNCT
ftr-499	582	1	it	it	PRON
ftr-499	582	2	is	be	AUX
ftr-499	582	3	likely	likely	ADJ
ftr-499	582	4	that	that	SCONJ
ftr-499	582	5	most	most	ADJ
ftr-499	582	6	taxpayers	taxpayer	NOUN
ftr-499	582	7	ignore	ignore	VERB
ftr-499	582	8	the	the	DET
ftr-499	582	9	consensus	consensus	NOUN
ftr-499	582	10	position	position	NOUN
ftr-499	582	11	altogether	altogether	ADV
ftr-499	582	12	,	,	PUNCT
ftr-499	582	13	while	while	SCONJ
ftr-499	582	14	the	the	DET
ftr-499	582	15	well	well	ADV
ftr-499	582	16	advised	advise	VERB
ftr-499	582	17	structure	structure	NOUN
ftr-499	582	18	their	their	PRON
ftr-499	582	19	transactions	transaction	NOUN
ftr-499	582	20	so	so	SCONJ
ftr-499	582	21	as	as	SCONJ
ftr-499	582	22	to	to	PART
ftr-499	582	23	avoid	avoid	VERB
ftr-499	582	24	it	it	PRON
ftr-499	582	25	.	.	PUNCT
ftr-499	583	1	68	68	NUM
ftr-499	583	2	.	.	PUNCT
ftr-499	584	1	willis	willis	PROPN
ftr-499	584	2	et	et	PROPN
ftr-499	584	3	al	al	PROPN
ftr-499	584	4	.	.	PROPN
ftr-499	584	5	,	,	PUNCT
ftr-499	584	6	supra	supra	PROPN
ftr-499	584	7	note	note	PROPN
ftr-499	584	8	4	4	NUM
ftr-499	584	9	,	,	PUNCT
ftr-499	584	10	§	§	NOUN
ftr-499	584	11	4.04	4.04	NUM
ftr-499	584	12	.	.	PUNCT
ftr-499	585	1	69	69	NUM
ftr-499	585	2	.	.	PUNCT
ftr-499	586	1	the	the	DET
ftr-499	586	2	consequences	consequence	NOUN
ftr-499	586	3	of	of	ADP
ftr-499	586	4	issuing	issue	VERB
ftr-499	586	5	partnership	partnership	NOUN
ftr-499	586	6	securities	security	NOUN
ftr-499	586	7	under	under	ADP
ftr-499	586	8	an	an	DET
ftr-499	586	9	entity	entity	NOUN
ftr-499	586	10	theory	theory	NOUN
ftr-499	586	11	differ	differ	VERB
ftr-499	586	12	from	from	ADP
ftr-499	586	13	those	those	PRON
ftr-499	586	14	of	of	ADP
ftr-499	586	15	issuing	issue	VERB
ftr-499	586	16	corporate	corporate	ADJ
ftr-499	586	17	securities	security	NOUN
ftr-499	586	18	in	in	ADP
ftr-499	586	19	the	the	DET
ftr-499	586	20	case	case	NOUN
ftr-499	586	21	of	of	ADP
ftr-499	586	22	the	the	DET
ftr-499	586	23	issuance	issuance	NOUN
ftr-499	586	24	of	of	ADP
ftr-499	586	25	a	a	DET
ftr-499	586	26	profits	profit	NOUN
ftr-499	586	27	interest	interest	NOUN
ftr-499	586	28	for	for	ADP
ftr-499	586	29	cash	cash	NOUN
ftr-499	586	30	or	or	CCONJ
ftr-499	586	31	,	,	PUNCT
ftr-499	586	32	to	to	ADP
ftr-499	586	33	the	the	DET
ftr-499	586	34	extent	extent	NOUN
ftr-499	586	35	not	not	PART
ftr-499	586	36	covered	cover	VERB
ftr-499	586	37	by	by	ADP
ftr-499	586	38	rev	rev	PROPN
ftr-499	586	39	.	.	PROPN
ftr-499	586	40	proc	proc	PROPN
ftr-499	586	41	.	.	PUNCT
ftr-499	587	1	93	93	NUM
ftr-499	587	2	-	-	SYM
ftr-499	587	3	27	27	NUM
ftr-499	587	4	,	,	PUNCT
ftr-499	587	5	services	service	NOUN
ftr-499	587	6	.	.	PUNCT
ftr-499	588	1	[	[	X
ftr-499	588	2	vol	vol	NOUN
ftr-499	588	3	1:9	1:9	NUM