id	sid	tid	token	lemma	pos
ftr-500	1	1	florida	florida	PROPN
ftr-500	1	2	tax	tax	PROPN
ftr-500	1	3	review	review	NOUN
ftr-500	1	4	volume	volume	NOUN
ftr-500	1	5	1	1	NUM
ftr-500	1	6	1993	1993	NUM
ftr-500	1	7	number	number	NOUN
ftr-500	1	8	9	9	NUM
ftr-500	1	9	book	book	NOUN
ftr-500	1	10	review	review	VERB
ftr-500	1	11	the	the	DET
ftr-500	1	12	merger	merger	NOUN
ftr-500	1	13	puzzle	puzzle	NOUN
ftr-500	1	14	reform	reform	NOUN
ftr-500	1	15	of	of	ADP
ftr-500	1	16	the	the	DET
ftr-500	1	17	taxation	taxation	NOUN
ftr-500	1	18	of	of	ADP
ftr-500	1	19	mergers	merger	NOUN
ftr-500	1	20	,	,	PUNCT
ftr-500	1	21	acquisitions	acquisition	NOUN
ftr-500	1	22	,	,	PUNCT
ftr-500	1	23	and	and	CCONJ
ftr-500	1	24	lbos	lbo	NOUN
ftr-500	1	25	.	.	PUNCT
ftr-500	2	1	by	by	ADP
ftr-500	2	2	samuel	samuel	PROPN
ftr-500	2	3	c.	c.	PROPN
ftr-500	2	4	thompson	thompson	PROPN
ftr-500	2	5	,	,	PUNCT
ftr-500	2	6	jr	jr	PROPN
ftr-500	2	7	.	.	PROPN
ftr-500	2	8	durham	durham	PROPN
ftr-500	2	9	,	,	PUNCT
ftr-500	2	10	n.c	n.c	PROPN
ftr-500	2	11	.	.	PROPN
ftr-500	2	12	:	:	PUNCT
ftr-500	2	13	carolina	carolina	PROPN
ftr-500	2	14	academic	academic	PROPN
ftr-500	2	15	press	press	NOUN
ftr-500	2	16	,	,	PUNCT
ftr-500	2	17	1993	1993	NUM
ftr-500	2	18	.	.	PUNCT
ftr-500	3	1	p.	p.	NOUN
ftr-500	3	2	278	278	NUM
ftr-500	3	3	.	.	PUNCT
ftr-500	4	1	reviewed	review	VERB
ftr-500	4	2	by	by	ADP
ftr-500	4	3	john	john	PROPN
ftr-500	4	4	a.	a.	PROPN
ftr-500	4	5	miller	miller	PROPN
ftr-500	4	6	*	*	PROPN
ftr-500	4	7	in	in	ADP
ftr-500	4	8	tax	tax	NOUN
ftr-500	4	9	law	law	NOUN
ftr-500	4	10	we	we	PRON
ftr-500	4	11	generally	generally	ADV
ftr-500	4	12	do	do	AUX
ftr-500	4	13	not	not	PART
ftr-500	4	14	question	question	VERB
ftr-500	4	15	the	the	DET
ftr-500	4	16	utility	utility	NOUN
ftr-500	4	17	and	and	CCONJ
ftr-500	4	18	function	function	NOUN
ftr-500	4	19	of	of	ADP
ftr-500	4	20	rules	rule	NOUN
ftr-500	4	21	.	.	PUNCT
ftr-500	5	1	as	as	ADP
ftr-500	5	2	a	a	DET
ftr-500	5	3	matter	matter	NOUN
ftr-500	5	4	of	of	ADP
ftr-500	5	5	convenience	convenience	NOUN
ftr-500	5	6	and	and	CCONJ
ftr-500	5	7	,	,	PUNCT
ftr-500	5	8	perhaps	perhaps	ADV
ftr-500	5	9	,	,	PUNCT
ftr-500	5	10	as	as	ADP
ftr-500	5	11	a	a	DET
ftr-500	5	12	matter	matter	NOUN
ftr-500	5	13	of	of	ADP
ftr-500	5	14	conviction	conviction	NOUN
ftr-500	5	15	,	,	PUNCT
ftr-500	5	16	we	we	PRON
ftr-500	5	17	usually	usually	ADV
ftr-500	5	18	assume	assume	VERB
ftr-500	5	19	that	that	SCONJ
ftr-500	5	20	law	law	NOUN
ftr-500	5	21	determines	determine	VERB
ftr-500	5	22	outcomes	outcome	NOUN
ftr-500	5	23	in	in	ADP
ftr-500	5	24	a	a	DET
ftr-500	5	25	more	more	ADV
ftr-500	5	26	or	or	CCONJ
ftr-500	5	27	less	less	ADJ
ftr-500	5	28	linear	linear	ADJ
ftr-500	5	29	fashion	fashion	NOUN
ftr-500	5	30	.	.	PUNCT
ftr-500	6	1	this	this	DET
ftr-500	6	2	assumption	assumption	NOUN
ftr-500	6	3	of	of	ADP
ftr-500	6	4	tax	tax	NOUN
ftr-500	6	5	law	law	NOUN
ftr-500	6	6	's	's	PART
ftr-500	6	7	determinacy	determinacy	NOUN
ftr-500	6	8	allows	allow	VERB
ftr-500	6	9	us	we	PRON
ftr-500	6	10	to	to	PART
ftr-500	6	11	get	get	VERB
ftr-500	6	12	on	on	ADP
ftr-500	6	13	with	with	ADP
ftr-500	6	14	the	the	DET
ftr-500	6	15	business	business	NOUN
ftr-500	6	16	of	of	ADP
ftr-500	6	17	tax	tax	NOUN
ftr-500	6	18	and	and	CCONJ
ftr-500	6	19	with	with	ADP
ftr-500	6	20	the	the	DET
ftr-500	6	21	theory	theory	NOUN
ftr-500	6	22	of	of	ADP
ftr-500	6	23	tax	tax	NOUN
ftr-500	6	24	.	.	PUNCT
ftr-500	7	1	if	if	SCONJ
ftr-500	7	2	the	the	DET
ftr-500	7	3	rules	rule	NOUN
ftr-500	7	4	are	be	AUX
ftr-500	7	5	determinate	determinate	ADJ
ftr-500	7	6	,	,	PUNCT
ftr-500	7	7	it	it	PRON
ftr-500	7	8	is	be	AUX
ftr-500	7	9	appropriate	appropriate	ADJ
ftr-500	7	10	to	to	PART
ftr-500	7	11	consider	consider	VERB
ftr-500	7	12	how	how	SCONJ
ftr-500	7	13	the	the	DET
ftr-500	7	14	rules	rule	NOUN
ftr-500	7	15	apply	apply	VERB
ftr-500	7	16	to	to	ADP
ftr-500	7	17	a	a	DET
ftr-500	7	18	given	give	VERB
ftr-500	7	19	case	case	NOUN
ftr-500	7	20	and	and	CCONJ
ftr-500	7	21	to	to	PART
ftr-500	7	22	consider	consider	VERB
ftr-500	7	23	whether	whether	SCONJ
ftr-500	7	24	the	the	DET
ftr-500	7	25	rules	rule	NOUN
ftr-500	7	26	should	should	AUX
ftr-500	7	27	be	be	AUX
ftr-500	7	28	changed	change	VERB
ftr-500	7	29	to	to	PART
ftr-500	7	30	bring	bring	VERB
ftr-500	7	31	about	about	ADP
ftr-500	7	32	some	some	DET
ftr-500	7	33	improvement	improvement	NOUN
ftr-500	7	34	in	in	ADP
ftr-500	7	35	legal	legal	ADJ
ftr-500	7	36	outcomes	outcome	NOUN
ftr-500	7	37	.	.	PUNCT
ftr-500	8	1	in	in	ADP
ftr-500	8	2	an	an	DET
ftr-500	8	3	earlier	early	ADJ
ftr-500	8	4	article	article	NOUN
ftr-500	8	5	,	,	PUNCT
ftr-500	8	6	i	i	PRON
ftr-500	8	7	broadly	broadly	ADV
ftr-500	8	8	defended	defend	VERB
ftr-500	8	9	tax	tax	NOUN
ftr-500	8	10	law	law	NOUN
ftr-500	8	11	's	's	PART
ftr-500	8	12	determinacy	determinacy	NOUN
ftr-500	8	13	while	while	SCONJ
ftr-500	8	14	suggesting	suggest	VERB
ftr-500	8	15	that	that	SCONJ
ftr-500	8	16	we	we	PRON
ftr-500	8	17	should	should	AUX
ftr-500	8	18	have	have	VERB
ftr-500	8	19	greater	great	ADJ
ftr-500	8	20	acceptance	acceptance	NOUN
ftr-500	8	21	in	in	ADP
ftr-500	8	22	our	our	PRON
ftr-500	8	23	rule	rule	NOUN
ftr-500	8	24	making	make	VERB
ftr-500	8	25	for	for	ADP
ftr-500	8	26	the	the	DET
ftr-500	8	27	inevitable	inevitable	ADJ
ftr-500	8	28	role	role	NOUN
ftr-500	8	29	of	of	ADP
ftr-500	8	30	judgment	judgment	NOUN
ftr-500	8	31	in	in	ADP
ftr-500	8	32	the	the	DET
ftr-500	8	33	application	application	NOUN
ftr-500	8	34	of	of	ADP
ftr-500	8	35	law	law	NOUN
ftr-500	8	36	to	to	ADP
ftr-500	8	37	facts	fact	NOUN
ftr-500	8	38	.	.	PUNCT
ftr-500	8	39	'	'	PUNCT
ftr-500	9	1	in	in	ADP
ftr-500	9	2	that	that	DET
ftr-500	9	3	article	article	NOUN
ftr-500	9	4	i	i	PRON
ftr-500	9	5	took	take	VERB
ftr-500	9	6	particular	particular	ADJ
ftr-500	9	7	note	note	NOUN
ftr-500	9	8	of	of	ADP
ftr-500	9	9	two	two	NUM
ftr-500	9	10	aspects	aspect	NOUN
ftr-500	9	11	of	of	ADP
ftr-500	9	12	tax	tax	NOUN
ftr-500	9	13	thought	thought	NOUN
ftr-500	9	14	that	that	PRON
ftr-500	9	15	can	can	AUX
ftr-500	9	16	contribute	contribute	VERB
ftr-500	9	17	to	to	ADP
ftr-500	9	18	indeterminacy	indeterminacy	NOUN
ftr-500	9	19	:	:	PUNCT
ftr-500	9	20	the	the	DET
ftr-500	9	21	rule	rule	NOUN
ftr-500	9	22	maker	maker	NOUN
ftr-500	9	23	's	's	PART
ftr-500	9	24	search	search	NOUN
ftr-500	9	25	for	for	ADP
ftr-500	9	26	"	"	PUNCT
ftr-500	9	27	symmetry	symmetry	NOUN
ftr-500	9	28	and	and	CCONJ
ftr-500	9	29	wholeness	wholeness	NOUN
ftr-500	9	30	in	in	ADP
ftr-500	9	31	the	the	DET
ftr-500	9	32	law	law	NOUN
ftr-500	9	33	,	,	PUNCT
ftr-500	9	34	"	"	PUNCT
ftr-500	9	35	and	and	CCONJ
ftr-500	9	36	the	the	DET
ftr-500	9	37	planner	planner	NOUN
ftr-500	9	38	's	's	PART
ftr-500	9	39	search	search	NOUN
ftr-500	9	40	for	for	ADP
ftr-500	9	41	"	"	PUNCT
ftr-500	9	42	certainty	certainty	NOUN
ftr-500	9	43	and	and	CCONJ
ftr-500	9	44	narrow	narrow	ADJ
ftr-500	9	45	truth	truth	NOUN
ftr-500	9	46	.	.	PUNCT
ftr-500	10	1	"2	"2	PROPN
ftr-500	10	2	both	both	CCONJ
ftr-500	10	3	the	the	DET
ftr-500	10	4	quest	quest	NOUN
ftr-500	10	5	for	for	ADP
ftr-500	10	6	symmetry	symmetry	NOUN
ftr-500	10	7	and	and	CCONJ
ftr-500	10	8	the	the	DET
ftr-500	10	9	quest	quest	NOUN
ftr-500	10	10	for	for	ADP
ftr-500	10	11	certainty	certainty	NOUN
ftr-500	10	12	represent	represent	VERB
ftr-500	10	13	legitimate	legitimate	ADJ
ftr-500	10	14	efforts	effort	NOUN
ftr-500	10	15	to	to	PART
ftr-500	10	16	define	define	VERB
ftr-500	10	17	the	the	DET
ftr-500	10	18	law	law	NOUN
ftr-500	10	19	as	as	SCONJ
ftr-500	10	20	it	it	PRON
ftr-500	10	21	should	should	AUX
ftr-500	10	22	be	be	AUX
ftr-500	10	23	and	and	CCONJ
ftr-500	10	24	as	as	SCONJ
ftr-500	10	25	it	it	PRON
ftr-500	10	26	is	be	AUX
ftr-500	10	27	.	.	PUNCT
ftr-500	11	1	but	but	CCONJ
ftr-500	11	2	they	they	PRON
ftr-500	11	3	proceed	proceed	VERB
ftr-500	11	4	from	from	ADP
ftr-500	11	5	profoundly	profoundly	ADV
ftr-500	11	6	different	different	ADJ
ftr-500	11	7	perspectives	perspective	NOUN
ftr-500	11	8	and	and	CCONJ
ftr-500	11	9	often	often	ADV
ftr-500	11	10	yield	yield	VERB
ftr-500	11	11	different	different	ADJ
ftr-500	11	12	outcomes	outcome	NOUN
ftr-500	11	13	.	.	PUNCT
ftr-500	12	1	the	the	DET
ftr-500	12	2	rule	rule	NOUN
ftr-500	12	3	maker	maker	NOUN
ftr-500	12	4	's	's	PART
ftr-500	12	5	belief	belief	NOUN
ftr-500	12	6	in	in	ADP
ftr-500	12	7	symmetry	symmetry	NOUN
ftr-500	12	8	rests	rest	VERB
ftr-500	12	9	on	on	ADP
ftr-500	12	10	grounds	ground	NOUN
ftr-500	12	11	of	of	ADP
ftr-500	12	12	equality	equality	NOUN
ftr-500	12	13	and	and	CCONJ
ftr-500	12	14	neutrality.3	neutrality.3	ADV
ftr-500	12	15	those	those	DET
ftr-500	12	16	principles	principle	NOUN
ftr-500	12	17	exalt	exalt	VERB
ftr-500	12	18	economic	economic	ADJ
ftr-500	12	19	substance	substance	NOUN
ftr-500	12	20	over	over	ADP
ftr-500	12	21	outer	outer	ADJ
ftr-500	12	22	form	form	NOUN
ftr-500	12	23	.	.	PUNCT
ftr-500	13	1	thus	thus	ADV
ftr-500	13	2	,	,	PUNCT
ftr-500	13	3	for	for	ADP
ftr-500	13	4	example	example	NOUN
ftr-500	13	5	,	,	PUNCT
ftr-500	13	6	a	a	DET
ftr-500	13	7	bequest	bequest	NOUN
ftr-500	13	8	that	that	PRON
ftr-500	13	9	serves	serve	VERB
ftr-500	13	10	as	as	ADP
ftr-500	13	11	compensation	compensation	NOUN
ftr-500	13	12	should	should	AUX
ftr-500	13	13	be	be	AUX
ftr-500	13	14	taxed	tax	VERB
ftr-500	13	15	as	as	ADP
ftr-500	13	16	compensation	compensation	NOUN
ftr-500	13	17	rather	rather	ADV
ftr-500	13	18	than	than	ADP
ftr-500	13	19	excluded	exclude	VERB
ftr-500	13	20	from	from	ADP
ftr-500	13	21	income	income	NOUN
ftr-500	13	22	as	as	ADP
ftr-500	13	23	a	a	DET
ftr-500	13	24	bequest.4	bequest.4	PROPN
ftr-500	13	25	the	the	DET
ftr-500	13	26	planner	planner	NOUN
ftr-500	13	27	's	's	PART
ftr-500	13	28	belief	belief	NOUN
ftr-500	13	29	in	in	ADP
ftr-500	13	30	specificity	specificity	NOUN
ftr-500	13	31	and	and	CCONJ
ftr-500	13	32	certainty	certainty	NOUN
ftr-500	13	33	rests	rest	VERB
ftr-500	13	34	upon	upon	SCONJ
ftr-500	13	35	the	the	DET
ftr-500	13	36	taxpayer	taxpayer	NOUN
ftr-500	13	37	's	's	PART
ftr-500	13	38	right	right	NOUN
ftr-500	13	39	to	to	PART
ftr-500	13	40	have	have	AUX
ftr-500	13	41	notice	notice	NOUN
ftr-500	13	42	of	of	ADP
ftr-500	13	43	the	the	DET
ftr-500	13	44	law	law	NOUN
ftr-500	13	45	and	and	CCONJ
ftr-500	13	46	upon	upon	SCONJ
ftr-500	13	47	her	her	PRON
ftr-500	13	48	right	right	NOUN
ftr-500	13	49	to	to	PART
ftr-500	13	50	keep	keep	VERB
ftr-500	13	51	for	for	ADP
ftr-500	13	52	herself	herself	PRON
ftr-500	13	53	so	so	ADV
ftr-500	13	54	much	much	ADJ
ftr-500	13	55	of	of	ADP
ftr-500	13	56	her	she	PRON
ftr-500	13	57	*	*	PUNCT
ftr-500	13	58	associate	associate	ADJ
ftr-500	13	59	professor	professor	NOUN
ftr-500	13	60	of	of	ADP
ftr-500	13	61	law	law	NOUN
ftr-500	13	62	,	,	PUNCT
ftr-500	13	63	university	university	PROPN
ftr-500	13	64	of	of	ADP
ftr-500	13	65	idaho	idaho	PROPN
ftr-500	13	66	college	college	PROPN
ftr-500	13	67	of	of	ADP
ftr-500	13	68	law	law	NOUN
ftr-500	13	69	.	.	PUNCT
ftr-500	14	1	1	1	X
ftr-500	14	2	.	.	X
ftr-500	14	3	john	john	PROPN
ftr-500	14	4	a.	a.	PROPN
ftr-500	14	5	miller	miller	PROPN
ftr-500	14	6	,	,	PUNCT
ftr-500	14	7	indeterminacy	indeterminacy	NOUN
ftr-500	14	8	,	,	PUNCT
ftr-500	14	9	complexity	complexity	NOUN
ftr-500	14	10	,	,	PUNCT
ftr-500	14	11	and	and	CCONJ
ftr-500	14	12	fairness	fairness	NOUN
ftr-500	14	13	:	:	PUNCT
ftr-500	14	14	justifying	justify	VERB
ftr-500	14	15	rule	rule	NOUN
ftr-500	14	16	simplification	simplification	NOUN
ftr-500	14	17	in	in	ADP
ftr-500	14	18	the	the	DET
ftr-500	14	19	law	law	NOUN
ftr-500	14	20	of	of	ADP
ftr-500	14	21	taxation	taxation	NOUN
ftr-500	14	22	,	,	PUNCT
ftr-500	14	23	68	68	NUM
ftr-500	14	24	wash	wash	NOUN
ftr-500	14	25	.	.	PUNCT
ftr-500	15	1	l.	l.	PROPN
ftr-500	15	2	rev	rev	PROPN
ftr-500	15	3	.	.	PROPN
ftr-500	15	4	1	1	NUM
ftr-500	15	5	(	(	PUNCT
ftr-500	15	6	1993	1993	NUM
ftr-500	15	7	)	)	PUNCT
ftr-500	15	8	.	.	PUNCT
ftr-500	16	1	2	2	X
ftr-500	16	2	.	.	X
ftr-500	16	3	i	i	PRON
ftr-500	16	4	d.	d.	PROPN
ftr-500	16	5	at	at	ADP
ftr-500	16	6	13	13	NUM
ftr-500	16	7	.	.	PUNCT
ftr-500	17	1	3	3	X
ftr-500	17	2	.	.	X
ftr-500	17	3	see	see	VERB
ftr-500	17	4	i	i	PRON
ftr-500	17	5	d.	d.	PROPN
ftr-500	17	6	at	at	ADP
ftr-500	17	7	13	13	NUM
ftr-500	17	8	-	-	SYM
ftr-500	17	9	14	14	NUM
ftr-500	17	10	and	and	CCONJ
ftr-500	17	11	the	the	DET
ftr-500	17	12	authorities	authority	NOUN
ftr-500	17	13	cited	cite	VERB
ftr-500	17	14	therein	therein	ADV
ftr-500	17	15	.	.	PUNCT
ftr-500	18	1	4	4	X
ftr-500	18	2	.	.	X
ftr-500	18	3	wolder	wolder	PROPN
ftr-500	18	4	v.	v.	PROPN
ftr-500	18	5	commissioner	commissioner	PROPN
ftr-500	18	6	,	,	PUNCT
ftr-500	18	7	493	493	NUM
ftr-500	18	8	f.2d	f.2d	NOUN
ftr-500	18	9	608	608	NUM
ftr-500	18	10	(	(	PUNCT
ftr-500	18	11	2d	2d	NUM
ftr-500	18	12	cir	cir	NOUN
ftr-500	18	13	.	.	PROPN
ftr-500	18	14	1974	1974	NUM
ftr-500	18	15	)	)	PUNCT
ftr-500	18	16	.	.	PUNCT
ftr-500	19	1	florida	florida	PROPN
ftr-500	19	2	tax	tax	PROPN
ftr-500	19	3	review	review	NOUN
ftr-500	19	4	property	property	NOUN
ftr-500	19	5	as	as	SCONJ
ftr-500	19	6	the	the	DET
ftr-500	19	7	government	government	NOUN
ftr-500	19	8	has	have	AUX
ftr-500	19	9	not	not	PART
ftr-500	19	10	demanded	demand	VERB
ftr-500	19	11	.	.	PUNCT
ftr-500	20	1	as	as	SCONJ
ftr-500	20	2	judge	judge	NOUN
ftr-500	20	3	learned	learn	VERB
ftr-500	20	4	hand	hand	NOUN
ftr-500	20	5	intoned	intone	VERB
ftr-500	20	6	"	"	PUNCT
ftr-500	20	7	there	there	PRON
ftr-500	20	8	is	be	VERB
ftr-500	20	9	not	not	PART
ftr-500	20	10	even	even	ADV
ftr-500	20	11	a	a	DET
ftr-500	20	12	patriotic	patriotic	ADJ
ftr-500	20	13	duty	duty	NOUN
ftr-500	20	14	to	to	PART
ftr-500	20	15	increase	increase	VERB
ftr-500	20	16	one	one	NUM
ftr-500	20	17	's	's	PART
ftr-500	20	18	taxes	taxis	NOUN
ftr-500	20	19	.	.	PUNCT
ftr-500	21	1	"6	"6	VERB
ftr-500	21	2	the	the	DET
ftr-500	21	3	right	right	NOUN
ftr-500	21	4	to	to	PART
ftr-500	21	5	keep	keep	VERB
ftr-500	21	6	that	that	PRON
ftr-500	21	7	which	which	PRON
ftr-500	21	8	is	be	AUX
ftr-500	21	9	not	not	PART
ftr-500	21	10	demanded	demand	VERB
ftr-500	21	11	supports	support	VERB
ftr-500	21	12	technical	technical	ADJ
ftr-500	21	13	outcomes	outcome	NOUN
ftr-500	21	14	to	to	ADP
ftr-500	21	15	technical	technical	ADJ
ftr-500	21	16	questions	question	NOUN
ftr-500	21	17	.	.	PUNCT
ftr-500	22	1	in	in	ADP
ftr-500	22	2	long	long	ADJ
ftr-500	22	3	established	establish	VERB
ftr-500	22	4	areas	area	NOUN
ftr-500	22	5	of	of	ADP
ftr-500	22	6	tax	tax	NOUN
ftr-500	22	7	law	law	NOUN
ftr-500	22	8	the	the	DET
ftr-500	22	9	clash	clash	NOUN
ftr-500	22	10	between	between	ADP
ftr-500	22	11	the	the	DET
ftr-500	22	12	rule	rule	NOUN
ftr-500	22	13	maker	maker	NOUN
ftr-500	22	14	's	's	PART
ftr-500	22	15	quest	quest	NOUN
ftr-500	22	16	for	for	ADP
ftr-500	22	17	symmetry	symmetry	NOUN
ftr-500	22	18	and	and	CCONJ
ftr-500	22	19	the	the	DET
ftr-500	22	20	planner	planner	NOUN
ftr-500	22	21	's	's	PART
ftr-500	22	22	quest	quest	NOUN
ftr-500	22	23	for	for	ADP
ftr-500	22	24	certainty	certainty	NOUN
ftr-500	22	25	has	have	AUX
ftr-500	22	26	produced	produce	VERB
ftr-500	22	27	an	an	DET
ftr-500	22	28	uneasy	uneasy	ADJ
ftr-500	22	29	balance	balance	NOUN
ftr-500	22	30	.	.	PUNCT
ftr-500	23	1	the	the	DET
ftr-500	23	2	contest	contest	NOUN
ftr-500	23	3	continues	continue	VERB
ftr-500	23	4	because	because	SCONJ
ftr-500	23	5	the	the	DET
ftr-500	23	6	parties	party	NOUN
ftr-500	23	7	have	have	VERB
ftr-500	23	8	conflicting	conflicting	ADJ
ftr-500	23	9	goals	goal	NOUN
ftr-500	23	10	.	.	PUNCT
ftr-500	24	1	however	however	ADV
ftr-500	24	2	,	,	PUNCT
ftr-500	24	3	both	both	DET
ftr-500	24	4	parties	party	NOUN
ftr-500	24	5	understand	understand	VERB
ftr-500	24	6	the	the	DET
ftr-500	24	7	other	other	ADJ
ftr-500	24	8	's	's	PART
ftr-500	24	9	moves	move	NOUN
ftr-500	24	10	and	and	CCONJ
ftr-500	24	11	accept	accept	VERB
ftr-500	24	12	the	the	DET
ftr-500	24	13	legitimacy	legitimacy	NOUN
ftr-500	24	14	of	of	ADP
ftr-500	24	15	certain	certain	ADJ
ftr-500	24	16	of	of	ADP
ftr-500	24	17	those	those	DET
ftr-500	24	18	moves	move	NOUN
ftr-500	24	19	as	as	ADP
ftr-500	24	20	having	having	AUX
ftr-500	24	21	been	be	AUX
ftr-500	24	22	established	establish	VERB
ftr-500	24	23	by	by	ADP
ftr-500	24	24	rule	rule	NOUN
ftr-500	24	25	,	,	PUNCT
ftr-500	24	26	precedent	precedent	NOUN
ftr-500	24	27	,	,	PUNCT
ftr-500	24	28	or	or	CCONJ
ftr-500	24	29	by	by	ADP
ftr-500	24	30	long	long	ADJ
ftr-500	24	31	practice	practice	NOUN
ftr-500	24	32	.	.	PUNCT
ftr-500	25	1	after	after	ADV
ftr-500	25	2	all	all	ADV
ftr-500	25	3	,	,	PUNCT
ftr-500	25	4	equality	equality	NOUN
ftr-500	25	5	and	and	CCONJ
ftr-500	25	6	neutrality	neutrality	NOUN
ftr-500	25	7	are	be	AUX
ftr-500	25	8	valid	valid	ADJ
ftr-500	25	9	principles	principle	NOUN
ftr-500	25	10	and	and	CCONJ
ftr-500	25	11	so	so	ADV
ftr-500	25	12	are	be	AUX
ftr-500	25	13	rights	right	NOUN
ftr-500	25	14	to	to	PART
ftr-500	25	15	notice	notice	VERB
ftr-500	25	16	and	and	CCONJ
ftr-500	25	17	to	to	PART
ftr-500	25	18	keep	keep	VERB
ftr-500	25	19	what	what	PRON
ftr-500	25	20	has	have	AUX
ftr-500	25	21	not	not	PART
ftr-500	25	22	been	be	AUX
ftr-500	25	23	demanded	demand	VERB
ftr-500	25	24	.	.	PUNCT
ftr-500	26	1	thus	thus	ADV
ftr-500	26	2	,	,	PUNCT
ftr-500	26	3	when	when	SCONJ
ftr-500	26	4	the	the	DET
ftr-500	26	5	planner	planner	NOUN
ftr-500	26	6	makes	make	VERB
ftr-500	26	7	a	a	DET
ftr-500	26	8	certain	certain	ADJ
ftr-500	26	9	move	move	NOUN
ftr-500	26	10	the	the	DET
ftr-500	26	11	rule	rule	NOUN
ftr-500	26	12	maker	maker	NOUN
ftr-500	26	13	may	may	AUX
ftr-500	26	14	concede	concede	VERB
ftr-500	26	15	the	the	DET
ftr-500	26	16	case	case	NOUN
ftr-500	26	17	even	even	ADV
ftr-500	26	18	though	though	SCONJ
ftr-500	26	19	that	that	DET
ftr-500	26	20	concession	concession	NOUN
ftr-500	26	21	may	may	AUX
ftr-500	26	22	defeat	defeat	VERB
ftr-500	26	23	the	the	DET
ftr-500	26	24	goal	goal	NOUN
ftr-500	26	25	of	of	ADP
ftr-500	26	26	economic	economic	ADJ
ftr-500	26	27	neutrality	neutrality	NOUN
ftr-500	26	28	because	because	SCONJ
ftr-500	26	29	the	the	DET
ftr-500	26	30	rules	rule	NOUN
ftr-500	26	31	allow	allow	VERB
ftr-500	26	32	that	that	DET
ftr-500	26	33	move	move	NOUN
ftr-500	26	34	and	and	CCONJ
ftr-500	26	35	force	force	VERB
ftr-500	26	36	that	that	DET
ftr-500	26	37	concession	concession	NOUN
ftr-500	26	38	.	.	PUNCT
ftr-500	27	1	nowhere	nowhere	ADV
ftr-500	27	2	in	in	ADP
ftr-500	27	3	the	the	DET
ftr-500	27	4	law	law	NOUN
ftr-500	27	5	of	of	ADP
ftr-500	27	6	taxation	taxation	NOUN
ftr-500	27	7	is	be	AUX
ftr-500	27	8	the	the	DET
ftr-500	27	9	contest	contest	NOUN
ftr-500	27	10	between	between	ADP
ftr-500	27	11	the	the	DET
ftr-500	27	12	values	value	NOUN
ftr-500	27	13	of	of	ADP
ftr-500	27	14	symmetry	symmetry	NOUN
ftr-500	27	15	and	and	CCONJ
ftr-500	27	16	certainty	certainty	NOUN
ftr-500	27	17	more	more	ADV
ftr-500	27	18	refined	refined	ADJ
ftr-500	27	19	than	than	ADP
ftr-500	27	20	in	in	ADP
ftr-500	27	21	the	the	DET
ftr-500	27	22	realm	realm	NOUN
ftr-500	27	23	of	of	ADP
ftr-500	27	24	corporate	corporate	ADJ
ftr-500	27	25	acquisitions	acquisition	NOUN
ftr-500	27	26	.	.	PUNCT
ftr-500	28	1	while	while	SCONJ
ftr-500	28	2	the	the	DET
ftr-500	28	3	doctrine	doctrine	NOUN
ftr-500	28	4	of	of	ADP
ftr-500	28	5	substance	substance	NOUN
ftr-500	28	6	over	over	ADP
ftr-500	28	7	form	form	NOUN
ftr-500	28	8	has	have	AUX
ftr-500	28	9	long	long	ADV
ftr-500	28	10	been	be	AUX
ftr-500	28	11	exalted,7	exalted,7	NOUN
ftr-500	28	12	the	the	DET
ftr-500	28	13	planner	planner	NOUN
ftr-500	28	14	still	still	ADV
ftr-500	28	15	may	may	AUX
ftr-500	28	16	claim	claim	VERB
ftr-500	28	17	that	that	SCONJ
ftr-500	28	18	the	the	DET
ftr-500	28	19	rules	rule	NOUN
ftr-500	28	20	are	be	AUX
ftr-500	28	21	his	his	PRON
ftr-500	28	22	to	to	PART
ftr-500	28	23	manipulate	manipulate	VERB
ftr-500	28	24	.	.	PUNCT
ftr-500	28	25	'	'	PUNCT
ftr-500	29	1	in	in	ADP
ftr-500	29	2	his	his	PRON
ftr-500	29	3	book	book	NOUN
ftr-500	29	4	,	,	PUNCT
ftr-500	29	5	reform	reform	NOUN
ftr-500	29	6	of	of	ADP
ftr-500	29	7	the	the	DET
ftr-500	29	8	taxation	taxation	NOUN
ftr-500	29	9	of	of	ADP
ftr-500	29	10	mergers	merger	NOUN
ftr-500	29	11	,	,	PUNCT
ftr-500	29	12	acquisitions	acquisition	NOUN
ftr-500	29	13	,	,	PUNCT
ftr-500	29	14	and	and	CCONJ
ftr-500	29	15	lbos	lbo	NOUN
ftr-500	29	16	,	,	PUNCT
ftr-500	29	17	ucla	ucla	PROPN
ftr-500	29	18	law	law	PROPN
ftr-500	29	19	professor	professor	PROPN
ftr-500	29	20	samuel	samuel	PROPN
ftr-500	29	21	c.	c.	PROPN
ftr-500	29	22	thompson	thompson	PROPN
ftr-500	29	23	,	,	PUNCT
ftr-500	29	24	jr	jr	PROPN
ftr-500	29	25	.	.	PROPN
ftr-500	29	26	proposes	propose	VERB
ftr-500	29	27	to	to	PART
ftr-500	29	28	bring	bring	VERB
ftr-500	29	29	a	a	DET
ftr-500	29	30	new	new	ADJ
ftr-500	29	31	balance	balance	NOUN
ftr-500	29	32	to	to	ADP
ftr-500	29	33	this	this	DET
ftr-500	29	34	intricate	intricate	ADJ
ftr-500	29	35	contest	contest	NOUN
ftr-500	29	36	.	.	PUNCT
ftr-500	30	1	it	it	PRON
ftr-500	30	2	is	be	AUX
ftr-500	30	3	a	a	DET
ftr-500	30	4	book	book	NOUN
ftr-500	30	5	written	write	VERB
ftr-500	30	6	from	from	ADP
ftr-500	30	7	the	the	DET
ftr-500	30	8	rule	rule	NOUN
ftr-500	30	9	maker	maker	NOUN
ftr-500	30	10	's	's	PART
ftr-500	30	11	perspective	perspective	NOUN
ftr-500	30	12	with	with	ADP
ftr-500	30	13	an	an	DET
ftr-500	30	14	appreciation	appreciation	NOUN
ftr-500	30	15	for	for	ADP
ftr-500	30	16	the	the	DET
ftr-500	30	17	legitimate	legitimate	ADJ
ftr-500	30	18	concerns	concern	NOUN
ftr-500	30	19	of	of	ADP
ftr-500	30	20	the	the	DET
ftr-500	30	21	planner	planner	NOUN
ftr-500	30	22	.	.	PUNCT
ftr-500	31	1	professor	professor	NOUN
ftr-500	31	2	thompson	thompson	PROPN
ftr-500	31	3	has	have	AUX
ftr-500	31	4	attempted	attempt	VERB
ftr-500	31	5	to	to	PART
ftr-500	31	6	render	render	VERB
ftr-500	31	7	coherent	coherent	ADJ
ftr-500	31	8	and	and	CCONJ
ftr-500	31	9	evenhanded	evenhande	VERB
ftr-500	31	10	an	an	DET
ftr-500	31	11	area	area	NOUN
ftr-500	31	12	of	of	ADP
ftr-500	31	13	tax	tax	NOUN
ftr-500	31	14	law	law	NOUN
ftr-500	31	15	that	that	PRON
ftr-500	31	16	traditionally	traditionally	ADV
ftr-500	31	17	has	have	AUX
ftr-500	31	18	punished	punish	VERB
ftr-500	31	19	the	the	DET
ftr-500	31	20	ignorant	ignorant	ADJ
ftr-500	31	21	and	and	CCONJ
ftr-500	31	22	rewarded	reward	VERB
ftr-500	31	23	the	the	DET
ftr-500	31	24	well	well	ADV
ftr-500	31	25	informed	inform	VERB
ftr-500	31	26	and	and	CCONJ
ftr-500	31	27	the	the	DET
ftr-500	31	28	well	well	ADV
ftr-500	31	29	heeled	heeled	ADJ
ftr-500	31	30	.	.	PUNCT
ftr-500	32	1	he	he	PRON
ftr-500	32	2	puts	put	VERB
ftr-500	32	3	forward	forward	ADV
ftr-500	32	4	a	a	DET
ftr-500	32	5	program	program	NOUN
ftr-500	32	6	of	of	ADP
ftr-500	32	7	reform	reform	NOUN
ftr-500	32	8	in	in	ADP
ftr-500	32	9	three	three	NUM
ftr-500	32	10	areas	area	NOUN
ftr-500	32	11	:	:	PUNCT
ftr-500	32	12	tax	tax	NOUN
ftr-500	32	13	free	free	ADJ
ftr-500	32	14	reorganizations	reorganization	NOUN
ftr-500	32	15	,	,	PUNCT
ftr-500	32	16	taxable	taxable	ADJ
ftr-500	32	17	corporate	corporate	ADJ
ftr-500	32	18	acquisitions	acquisition	NOUN
ftr-500	32	19	,	,	PUNCT
ftr-500	32	20	and	and	CCONJ
ftr-500	32	21	leveraged	leveraged	ADJ
ftr-500	32	22	buyouts	buyout	NOUN
ftr-500	32	23	(	(	PUNCT
ftr-500	32	24	"	"	PUNCT
ftr-500	32	25	lbos	lbo	NOUN
ftr-500	32	26	"	"	PUNCT
ftr-500	32	27	)	)	PUNCT
ftr-500	32	28	.	.	PUNCT
ftr-500	33	1	in	in	ADP
ftr-500	33	2	each	each	PRON
ftr-500	33	3	of	of	ADP
ftr-500	33	4	these	these	DET
ftr-500	33	5	areas	area	NOUN
ftr-500	33	6	he	he	PRON
ftr-500	33	7	proposes	propose	VERB
ftr-500	33	8	conservative	conservative	ADJ
ftr-500	33	9	changes	change	NOUN
ftr-500	33	10	that	that	PRON
ftr-500	33	11	,	,	PUNCT
ftr-500	33	12	nonetheless	nonetheless	ADV
ftr-500	33	13	,	,	PUNCT
ftr-500	33	14	taken	take	VERB
ftr-500	33	15	as	as	ADP
ftr-500	33	16	a	a	DET
ftr-500	33	17	whole	whole	NOUN
ftr-500	33	18	would	would	AUX
ftr-500	33	19	radically	radically	ADV
ftr-500	33	20	alter	alter	VERB
ftr-500	33	21	the	the	DET
ftr-500	33	22	current	current	ADJ
ftr-500	33	23	corporate	corporate	ADJ
ftr-500	33	24	tax	tax	NOUN
ftr-500	33	25	landscape	landscape	NOUN
ftr-500	33	26	.	.	PUNCT
ftr-500	34	1	in	in	ADP
ftr-500	34	2	language	language	NOUN
ftr-500	34	3	as	as	ADV
ftr-500	34	4	terse	terse	ADJ
ftr-500	34	5	as	as	ADP
ftr-500	34	6	the	the	DET
ftr-500	34	7	american	american	ADJ
ftr-500	34	8	commander	commander	NOUN
ftr-500	34	9	's	's	PART
ftr-500	34	10	reply	reply	NOUN
ftr-500	34	11	(	(	PUNCT
ftr-500	34	12	"	"	PUNCT
ftr-500	34	13	nuts	nut	NOUN
ftr-500	34	14	!	!	PUNCT
ftr-500	34	15	"	"	PUNCT
ftr-500	34	16	)	)	PUNCT
ftr-500	34	17	to	to	ADP
ftr-500	34	18	the	the	DET
ftr-500	34	19	surrender	surrender	NOUN
ftr-500	34	20	request	request	NOUN
ftr-500	34	21	at	at	ADP
ftr-500	34	22	bastogne	bastogne	NOUN
ftr-500	34	23	,	,	PUNCT
ftr-500	34	24	9	9	NUM
ftr-500	34	25	professor	professor	NOUN
ftr-500	34	26	thompson	thompson	PROPN
ftr-500	34	27	lays	lay	VERB
ftr-500	34	28	out	out	ADP
ftr-500	34	29	a	a	DET
ftr-500	34	30	detailed	detailed	ADJ
ftr-500	34	31	plan	plan	NOUN
ftr-500	34	32	for	for	ADP
ftr-500	34	33	an	an	DET
ftr-500	34	34	economically	economically	ADV
ftr-500	34	35	neutral	neutral	ADJ
ftr-500	34	36	tax	tax	NOUN
ftr-500	34	37	policy	policy	NOUN
ftr-500	34	38	toward	toward	ADP
ftr-500	34	39	mergers	merger	NOUN
ftr-500	34	40	,	,	PUNCT
ftr-500	34	41	acquisitions	acquisition	NOUN
ftr-500	34	42	,	,	PUNCT
ftr-500	34	43	and	and	CCONJ
ftr-500	34	44	lbos	lbo	NOUN
ftr-500	34	45	.	.	PUNCT
ftr-500	35	1	he	he	PRON
ftr-500	35	2	forthrightly	forthrightly	ADV
ftr-500	35	3	acknowledges	acknowledge	VERB
ftr-500	35	4	that	that	SCONJ
ftr-500	35	5	"	"	PUNCT
ftr-500	35	6	[	[	X
ftr-500	35	7	i]t	i]t	X
ftr-500	35	8	is	be	AUX
ftr-500	35	9	5	5	NUM
ftr-500	35	10	.	.	PUNCT
ftr-500	36	1	see	see	VERB
ftr-500	36	2	miller	miller	PROPN
ftr-500	36	3	,	,	PUNCT
ftr-500	36	4	supra	supra	PROPN
ftr-500	36	5	note	note	PROPN
ftr-500	36	6	1	1	NUM
ftr-500	36	7	,	,	PUNCT
ftr-500	36	8	at	at	ADP
ftr-500	36	9	14	14	NUM
ftr-500	36	10	and	and	CCONJ
ftr-500	36	11	the	the	DET
ftr-500	36	12	authorities	authority	NOUN
ftr-500	36	13	cited	cite	VERB
ftr-500	36	14	therein	therein	ADV
ftr-500	36	15	.	.	PUNCT
ftr-500	37	1	6	6	X
ftr-500	37	2	.	.	X
ftr-500	37	3	helvering	helvere	VERB
ftr-500	37	4	v.	v.	ADP
ftr-500	37	5	gregory	gregory	PROPN
ftr-500	37	6	,	,	PUNCT
ftr-500	37	7	69	69	NUM
ftr-500	37	8	f.2d	f.2d	ADP
ftr-500	37	9	809	809	NUM
ftr-500	37	10	,	,	PUNCT
ftr-500	37	11	810	810	NUM
ftr-500	37	12	(	(	PUNCT
ftr-500	37	13	2d	2d	NUM
ftr-500	37	14	cir	cir	NOUN
ftr-500	37	15	.	.	PUNCT
ftr-500	37	16	1934	1934	NUM
ftr-500	37	17	)	)	PUNCT
ftr-500	37	18	,	,	PUNCT
ftr-500	37	19	affd	affd	PROPN
ftr-500	37	20	,	,	PUNCT
ftr-500	37	21	293	293	NUM
ftr-500	37	22	u.s	u.s	PROPN
ftr-500	37	23	.	.	PROPN
ftr-500	37	24	465	465	NUM
ftr-500	37	25	(	(	PUNCT
ftr-500	37	26	1935	1935	NUM
ftr-500	37	27	)	)	PUNCT
ftr-500	37	28	.	.	PUNCT
ftr-500	38	1	7	7	X
ftr-500	38	2	.	.	X
ftr-500	38	3	see	see	VERB
ftr-500	38	4	,	,	PUNCT
ftr-500	38	5	e.g.	e.g.	ADV
ftr-500	38	6	,	,	PUNCT
ftr-500	38	7	cortland	cortland	PROPN
ftr-500	38	8	specialty	specialty	PROPN
ftr-500	38	9	co.	co.	PROPN
ftr-500	38	10	v.	v.	PROPN
ftr-500	38	11	commissioner	commissioner	PROPN
ftr-500	38	12	,	,	PUNCT
ftr-500	38	13	60	60	NUM
ftr-500	38	14	f.2d	f.2d	ADP
ftr-500	38	15	937	937	NUM
ftr-500	38	16	(	(	PUNCT
ftr-500	38	17	2d	2d	NUM
ftr-500	38	18	cir	cir	NOUN
ftr-500	38	19	.	.	PUNCT
ftr-500	38	20	1932	1932	NUM
ftr-500	38	21	)	)	PUNCT
ftr-500	38	22	,	,	PUNCT
ftr-500	38	23	cert	cert	PROPN
ftr-500	38	24	.	.	PUNCT
ftr-500	39	1	denied	deny	VERB
ftr-500	39	2	,	,	PUNCT
ftr-500	39	3	288	288	NUM
ftr-500	39	4	u.s	u.s	PROPN
ftr-500	39	5	.	.	PROPN
ftr-500	39	6	599	599	NUM
ftr-500	39	7	(	(	PUNCT
ftr-500	39	8	1933	1933	NUM
ftr-500	39	9	)	)	PUNCT
ftr-500	39	10	.	.	PUNCT
ftr-500	40	1	8	8	X
ftr-500	40	2	.	.	X
ftr-500	40	3	see	see	VERB
ftr-500	40	4	,	,	PUNCT
ftr-500	40	5	e.g.	e.g.	ADV
ftr-500	40	6	,	,	PUNCT
ftr-500	40	7	esmark	esmark	PROPN
ftr-500	40	8	,	,	PUNCT
ftr-500	40	9	inc	inc	PROPN
ftr-500	40	10	.	.	PROPN
ftr-500	41	1	v.	v.	PROPN
ftr-500	41	2	commissioner	commissioner	PROPN
ftr-500	41	3	,	,	PUNCT
ftr-500	41	4	90	90	NUM
ftr-500	41	5	t.c	t.c	NOUN
ftr-500	41	6	.	.	PROPN
ftr-500	41	7	171	171	NUM
ftr-500	41	8	(	(	PUNCT
ftr-500	41	9	1988	1988	NUM
ftr-500	41	10	)	)	PUNCT
ftr-500	41	11	,	,	PUNCT
ftr-500	41	12	aff'd	aff'd	NOUN
ftr-500	41	13	,	,	PUNCT
ftr-500	41	14	886	886	NUM
ftr-500	41	15	f.2d	f.2d	X
ftr-500	41	16	1318	1318	NUM
ftr-500	41	17	(	(	PUNCT
ftr-500	41	18	7th	7th	ADJ
ftr-500	41	19	cir	cir	NOUN
ftr-500	41	20	.	.	PROPN
ftr-500	41	21	1989	1989	NUM
ftr-500	41	22	)	)	PUNCT
ftr-500	41	23	.	.	PUNCT
ftr-500	42	1	9	9	X
ftr-500	42	2	.	.	X
ftr-500	42	3	for	for	ADP
ftr-500	42	4	a	a	DET
ftr-500	42	5	brief	brief	ADJ
ftr-500	42	6	account	account	NOUN
ftr-500	42	7	of	of	ADP
ftr-500	42	8	the	the	DET
ftr-500	42	9	battle	battle	NOUN
ftr-500	42	10	of	of	ADP
ftr-500	42	11	the	the	DET
ftr-500	42	12	bulge	bulge	NOUN
ftr-500	42	13	,	,	PUNCT
ftr-500	42	14	which	which	PRON
ftr-500	42	15	included	include	VERB
ftr-500	42	16	the	the	DET
ftr-500	42	17	siege	siege	NOUN
ftr-500	42	18	of	of	ADP
ftr-500	42	19	bastogne	bastogne	NOUN
ftr-500	42	20	,	,	PUNCT
ftr-500	42	21	see	see	VERB
ftr-500	42	22	mark	mark	PROPN
ftr-500	42	23	starr	starr	PROPN
ftr-500	42	24	,	,	PUNCT
ftr-500	42	25	take	take	VERB
ftr-500	42	26	no	no	DET
ftr-500	42	27	prisoners	prisoner	NOUN
ftr-500	42	28	,	,	PUNCT
ftr-500	42	29	newsweek	newsweek	PROPN
ftr-500	42	30	,	,	PUNCT
ftr-500	42	31	apr	apr	PROPN
ftr-500	42	32	.	.	PROPN
ftr-500	42	33	29	29	NUM
ftr-500	42	34	,	,	PUNCT
ftr-500	42	35	1985	1985	NUM
ftr-500	42	36	,	,	PUNCT
ftr-500	42	37	at	at	ADP
ftr-500	42	38	20	20	NUM
ftr-500	42	39	.	.	PUNCT
ftr-500	43	1	[	[	X
ftr-500	43	2	vol	vol	NOUN
ftr-500	43	3	1:9	1:9	NUM
ftr-500	43	4	the	the	DET
ftr-500	43	5	merger	merger	NOUN
ftr-500	43	6	puzzle	puzzle	VERB
ftr-500	43	7	the	the	DET
ftr-500	43	8	purpose	purpose	NOUN
ftr-500	43	9	of	of	ADP
ftr-500	43	10	this	this	DET
ftr-500	43	11	book	book	NOUN
ftr-500	43	12	to	to	PART
ftr-500	43	13	persuade	persuade	VERB
ftr-500	43	14	congress	congress	PROPN
ftr-500	43	15	to	to	PART
ftr-500	43	16	enact	enact	VERB
ftr-500	43	17	the	the	DET
ftr-500	43	18	comprehensive	comprehensive	ADJ
ftr-500	43	19	proposals	proposal	NOUN
ftr-500	43	20	offered	offer	VERB
ftr-500	43	21	here	here	ADV
ftr-500	43	22	"	"	PUNCT
ftr-500	43	23	(	(	PUNCT
ftr-500	43	24	p.	p.	NOUN
ftr-500	43	25	10	10	NUM
ftr-500	43	26	)	)	PUNCT
ftr-500	43	27	.	.	PUNCT
ftr-500	44	1	whether	whether	SCONJ
ftr-500	44	2	it	it	PRON
ftr-500	44	3	will	will	AUX
ftr-500	44	4	have	have	AUX
ftr-500	44	5	that	that	DET
ftr-500	44	6	effect	effect	NOUN
ftr-500	44	7	remains	remain	VERB
ftr-500	44	8	to	to	PART
ftr-500	44	9	be	be	AUX
ftr-500	44	10	seen	see	VERB
ftr-500	44	11	,	,	PUNCT
ftr-500	44	12	but	but	CCONJ
ftr-500	44	13	there	there	PRON
ftr-500	44	14	is	be	VERB
ftr-500	44	15	much	much	ADJ
ftr-500	44	16	"	"	PUNCT
ftr-500	44	17	offered	offer	VERB
ftr-500	44	18	here	here	ADV
ftr-500	44	19	"	"	PUNCT
ftr-500	44	20	that	that	PRON
ftr-500	44	21	is	be	AUX
ftr-500	44	22	worthy	worthy	ADJ
ftr-500	44	23	of	of	ADP
ftr-500	44	24	study	study	NOUN
ftr-500	44	25	.	.	PUNCT
ftr-500	45	1	professor	professor	NOUN
ftr-500	45	2	thompson	thompson	PROPN
ftr-500	45	3	possesses	possess	VERB
ftr-500	45	4	the	the	DET
ftr-500	45	5	credentials	credential	NOUN
ftr-500	45	6	to	to	PART
ftr-500	45	7	justify	justify	VERB
ftr-500	45	8	giving	give	VERB
ftr-500	45	9	him	he	PRON
ftr-500	45	10	a	a	DET
ftr-500	45	11	good	good	ADJ
ftr-500	45	12	listen	listen	NOUN
ftr-500	45	13	.	.	PUNCT
ftr-500	46	1	he	he	PRON
ftr-500	46	2	has	have	AUX
ftr-500	46	3	served	serve	VERB
ftr-500	46	4	with	with	ADP
ftr-500	46	5	the	the	DET
ftr-500	46	6	treasury	treasury	NOUN
ftr-500	46	7	's	's	PART
ftr-500	46	8	tax	tax	NOUN
ftr-500	46	9	policy	policy	NOUN
ftr-500	46	10	office	office	NOUN
ftr-500	46	11	.	.	PUNCT
ftr-500	47	1	he	he	PRON
ftr-500	47	2	has	have	AUX
ftr-500	47	3	practiced	practice	VERB
ftr-500	47	4	in	in	ADP
ftr-500	47	5	the	the	DET
ftr-500	47	6	acquisitions	acquisition	NOUN
ftr-500	47	7	area	area	NOUN
ftr-500	47	8	with	with	ADP
ftr-500	47	9	a	a	DET
ftr-500	47	10	prominent	prominent	ADJ
ftr-500	47	11	chicago	chicago	NOUN
ftr-500	47	12	-	-	PUNCT
ftr-500	47	13	based	base	VERB
ftr-500	47	14	law	law	NOUN
ftr-500	47	15	firm	firm	NOUN
ftr-500	47	16	.	.	PUNCT
ftr-500	48	1	he	he	PRON
ftr-500	48	2	has	have	AUX
ftr-500	48	3	taught	teach	VERB
ftr-500	48	4	the	the	DET
ftr-500	48	5	subject	subject	ADJ
ftr-500	48	6	matter	matter	NOUN
ftr-500	48	7	of	of	ADP
ftr-500	48	8	this	this	DET
ftr-500	48	9	book	book	NOUN
ftr-500	48	10	at	at	ADP
ftr-500	48	11	several	several	ADJ
ftr-500	48	12	distinguished	distinguished	ADJ
ftr-500	48	13	law	law	NOUN
ftr-500	48	14	schools	school	NOUN
ftr-500	48	15	.	.	PUNCT
ftr-500	49	1	he	he	PRON
ftr-500	49	2	has	have	AUX
ftr-500	49	3	published	publish	VERB
ftr-500	49	4	widely	widely	ADV
ftr-500	49	5	in	in	ADP
ftr-500	49	6	the	the	DET
ftr-500	49	7	field	field	NOUN
ftr-500	49	8	of	of	ADP
ftr-500	49	9	business	business	NOUN
ftr-500	49	10	taxation	taxation	NOUN
ftr-500	49	11	.	.	PUNCT
ftr-500	50	1	in	in	ADP
ftr-500	50	2	short	short	ADJ
ftr-500	50	3	,	,	PUNCT
ftr-500	50	4	he	he	PRON
ftr-500	50	5	has	have	AUX
ftr-500	50	6	spent	spend	VERB
ftr-500	50	7	many	many	ADJ
ftr-500	50	8	years	year	NOUN
ftr-500	50	9	preparing	prepare	VERB
ftr-500	50	10	himself	himself	PRON
ftr-500	50	11	for	for	ADP
ftr-500	50	12	this	this	DET
ftr-500	50	13	latest	late	ADJ
ftr-500	50	14	undertaking	undertaking	NOUN
ftr-500	50	15	.	.	PUNCT
ftr-500	51	1	perhaps	perhaps	ADV
ftr-500	51	2	because	because	SCONJ
ftr-500	51	3	of	of	ADP
ftr-500	51	4	this	this	PRON
ftr-500	51	5	,	,	PUNCT
ftr-500	51	6	it	it	PRON
ftr-500	51	7	is	be	AUX
ftr-500	51	8	no	no	DET
ftr-500	51	9	book	book	NOUN
ftr-500	51	10	for	for	ADP
ftr-500	51	11	tax	tax	NOUN
ftr-500	51	12	neophytes	neophyte	NOUN
ftr-500	51	13	.	.	PUNCT
ftr-500	52	1	however	however	ADV
ftr-500	52	2	,	,	PUNCT
ftr-500	52	3	for	for	ADP
ftr-500	52	4	those	those	PRON
ftr-500	52	5	with	with	ADP
ftr-500	52	6	a	a	DET
ftr-500	52	7	grounding	grounding	NOUN
ftr-500	52	8	in	in	ADP
ftr-500	52	9	the	the	DET
ftr-500	52	10	field	field	NOUN
ftr-500	52	11	,	,	PUNCT
ftr-500	52	12	it	it	PRON
ftr-500	52	13	is	be	AUX
ftr-500	52	14	an	an	DET
ftr-500	52	15	unusually	unusually	ADV
ftr-500	52	16	accessible	accessible	ADJ
ftr-500	52	17	and	and	CCONJ
ftr-500	52	18	coherent	coherent	ADJ
ftr-500	52	19	treatment	treatment	NOUN
ftr-500	52	20	of	of	ADP
ftr-500	52	21	the	the	DET
ftr-500	52	22	issues	issue	NOUN
ftr-500	52	23	addressed	address	VERB
ftr-500	52	24	.	.	PUNCT
ftr-500	53	1	this	this	PRON
ftr-500	53	2	is	be	AUX
ftr-500	53	3	because	because	SCONJ
ftr-500	53	4	of	of	ADP
ftr-500	53	5	professor	professor	NOUN
ftr-500	53	6	thompson	thompson	PROPN
ftr-500	53	7	's	's	PART
ftr-500	53	8	rigid	rigid	ADJ
ftr-500	53	9	adherence	adherence	NOUN
ftr-500	53	10	to	to	ADP
ftr-500	53	11	a	a	DET
ftr-500	53	12	workable	workable	ADJ
ftr-500	53	13	format	format	NOUN
ftr-500	53	14	.	.	PUNCT
ftr-500	54	1	this	this	DET
ftr-500	54	2	format	format	NOUN
ftr-500	54	3	includes	include	VERB
ftr-500	54	4	a	a	DET
ftr-500	54	5	consistent	consistent	ADJ
ftr-500	54	6	effort	effort	NOUN
ftr-500	54	7	to	to	PART
ftr-500	54	8	orient	orient	VERB
ftr-500	54	9	the	the	DET
ftr-500	54	10	reader	reader	NOUN
ftr-500	54	11	to	to	ADP
ftr-500	54	12	the	the	DET
ftr-500	54	13	current	current	ADJ
ftr-500	54	14	state	state	NOUN
ftr-500	54	15	of	of	ADP
ftr-500	54	16	the	the	DET
ftr-500	54	17	law	law	NOUN
ftr-500	54	18	,	,	PUNCT
ftr-500	54	19	to	to	PART
ftr-500	54	20	describe	describe	VERB
ftr-500	54	21	the	the	DET
ftr-500	54	22	various	various	ADJ
ftr-500	54	23	proposals	proposal	NOUN
ftr-500	54	24	for	for	ADP
ftr-500	54	25	reform	reform	NOUN
ftr-500	54	26	that	that	PRON
ftr-500	54	27	have	have	AUX
ftr-500	54	28	been	be	AUX
ftr-500	54	29	put	put	VERB
ftr-500	54	30	forward	forward	ADV
ftr-500	54	31	previously	previously	ADV
ftr-500	54	32	,	,	PUNCT
ftr-500	54	33	and	and	CCONJ
ftr-500	54	34	then	then	ADV
ftr-500	54	35	to	to	PART
ftr-500	54	36	set	set	VERB
ftr-500	54	37	out	out	ADP
ftr-500	54	38	thompson	thompson	NOUN
ftr-500	54	39	's	's	PART
ftr-500	54	40	own	own	ADJ
ftr-500	54	41	proposals	proposal	NOUN
ftr-500	54	42	.	.	PUNCT
ftr-500	55	1	the	the	DET
ftr-500	55	2	book	book	NOUN
ftr-500	55	3	is	be	AUX
ftr-500	55	4	also	also	ADV
ftr-500	55	5	structured	structure	VERB
ftr-500	55	6	so	so	SCONJ
ftr-500	55	7	that	that	SCONJ
ftr-500	55	8	the	the	DET
ftr-500	55	9	chapters	chapter	NOUN
ftr-500	55	10	can	can	AUX
ftr-500	55	11	be	be	AUX
ftr-500	55	12	read	read	VERB
ftr-500	55	13	out	out	ADP
ftr-500	55	14	of	of	ADP
ftr-500	55	15	order	order	NOUN
ftr-500	55	16	without	without	ADP
ftr-500	55	17	undue	undue	ADJ
ftr-500	55	18	loss	loss	NOUN
ftr-500	55	19	of	of	ADP
ftr-500	55	20	coherence	coherence	NOUN
ftr-500	55	21	.	.	PUNCT
ftr-500	56	1	this	this	DET
ftr-500	56	2	last	last	ADJ
ftr-500	56	3	feature	feature	NOUN
ftr-500	56	4	involves	involve	VERB
ftr-500	56	5	some	some	DET
ftr-500	56	6	repetitiousness	repetitiousness	NOUN
ftr-500	56	7	for	for	ADP
ftr-500	56	8	the	the	DET
ftr-500	56	9	straight	straight	ADJ
ftr-500	56	10	-	-	PUNCT
ftr-500	56	11	through	through	NOUN
ftr-500	56	12	reader	reader	NOUN
ftr-500	56	13	,	,	PUNCT
ftr-500	56	14	but	but	CCONJ
ftr-500	56	15	thompson	thompson	NOUN
ftr-500	56	16	's	's	PART
ftr-500	56	17	concise	concise	ADJ
ftr-500	56	18	and	and	CCONJ
ftr-500	56	19	pithy	pithy	ADJ
ftr-500	56	20	writing	writing	NOUN
ftr-500	56	21	style	style	NOUN
ftr-500	56	22	minimizes	minimize	VERB
ftr-500	56	23	that	that	DET
ftr-500	56	24	discomfort	discomfort	NOUN
ftr-500	56	25	.	.	PUNCT
ftr-500	57	1	thompson	thompson	PROPN
ftr-500	57	2	's	's	PART
ftr-500	57	3	succinctness	succinctness	NOUN
ftr-500	57	4	creates	create	VERB
ftr-500	57	5	other	other	ADJ
ftr-500	57	6	discomforts	discomfort	NOUN
ftr-500	57	7	,	,	PUNCT
ftr-500	57	8	however	however	ADV
ftr-500	57	9	.	.	PUNCT
ftr-500	58	1	chief	chief	NOUN
ftr-500	58	2	among	among	ADP
ftr-500	58	3	them	they	PRON
ftr-500	58	4	is	be	AUX
ftr-500	58	5	a	a	DET
ftr-500	58	6	tendency	tendency	NOUN
ftr-500	58	7	to	to	PART
ftr-500	58	8	state	state	VERB
ftr-500	58	9	his	his	PRON
ftr-500	58	10	conclusions	conclusion	NOUN
ftr-500	58	11	with	with	ADP
ftr-500	58	12	little	little	ADJ
ftr-500	58	13	underlying	underlie	VERB
ftr-500	58	14	explanation	explanation	NOUN
ftr-500	58	15	.	.	PUNCT
ftr-500	59	1	his	his	PRON
ftr-500	59	2	authoritarian	authoritarian	ADJ
ftr-500	59	3	approach	approach	NOUN
ftr-500	59	4	would	would	AUX
ftr-500	59	5	be	be	AUX
ftr-500	59	6	more	more	ADV
ftr-500	59	7	aggravating	aggravating	ADJ
ftr-500	59	8	if	if	SCONJ
ftr-500	59	9	it	it	PRON
ftr-500	59	10	were	be	AUX
ftr-500	59	11	proffered	proffer	VERB
ftr-500	59	12	by	by	ADP
ftr-500	59	13	someone	someone	PRON
ftr-500	59	14	less	less	ADV
ftr-500	59	15	competent	competent	ADJ
ftr-500	59	16	or	or	CCONJ
ftr-500	59	17	if	if	SCONJ
ftr-500	59	18	it	it	PRON
ftr-500	59	19	were	be	AUX
ftr-500	59	20	more	more	ADV
ftr-500	59	21	radical	radical	ADJ
ftr-500	59	22	.	.	PUNCT
ftr-500	60	1	as	as	SCONJ
ftr-500	60	2	it	it	PRON
ftr-500	60	3	is	be	AUX
ftr-500	60	4	,	,	PUNCT
ftr-500	60	5	however	however	ADV
ftr-500	60	6	,	,	PUNCT
ftr-500	60	7	the	the	DET
ftr-500	60	8	sense	sense	NOUN
ftr-500	60	9	of	of	ADP
ftr-500	60	10	certainty	certainty	NOUN
ftr-500	60	11	that	that	SCONJ
ftr-500	60	12	thompson	thompson	NOUN
ftr-500	60	13	conveys	convey	VERB
ftr-500	60	14	and	and	CCONJ
ftr-500	60	15	the	the	DET
ftr-500	60	16	moderation	moderation	NOUN
ftr-500	60	17	of	of	ADP
ftr-500	60	18	his	his	PRON
ftr-500	60	19	aims	aim	NOUN
ftr-500	60	20	tend	tend	VERB
ftr-500	60	21	to	to	PART
ftr-500	60	22	cause	cause	VERB
ftr-500	60	23	one	one	PRON
ftr-500	60	24	who	who	PRON
ftr-500	60	25	,	,	PUNCT
ftr-500	60	26	like	like	ADP
ftr-500	60	27	myself	myself	PRON
ftr-500	60	28	,	,	PUNCT
ftr-500	60	29	is	be	AUX
ftr-500	60	30	merely	merely	ADV
ftr-500	60	31	an	an	DET
ftr-500	60	32	interested	interested	ADJ
ftr-500	60	33	bystander	bystander	NOUN
ftr-500	60	34	to	to	PART
ftr-500	60	35	give	give	VERB
ftr-500	60	36	him	he	PRON
ftr-500	60	37	the	the	DET
ftr-500	60	38	benefit	benefit	NOUN
ftr-500	60	39	of	of	ADP
ftr-500	60	40	the	the	DET
ftr-500	60	41	doubt	doubt	NOUN
ftr-500	60	42	.	.	PUNCT
ftr-500	61	1	whether	whether	SCONJ
ftr-500	61	2	the	the	DET
ftr-500	61	3	active	active	ADJ
ftr-500	61	4	players	player	NOUN
ftr-500	61	5	in	in	ADP
ftr-500	61	6	this	this	DET
ftr-500	61	7	area	area	NOUN
ftr-500	61	8	of	of	ADP
ftr-500	61	9	tax	tax	NOUN
ftr-500	61	10	law	law	NOUN
ftr-500	61	11	will	will	AUX
ftr-500	61	12	be	be	AUX
ftr-500	61	13	as	as	SCONJ
ftr-500	61	14	persuaded	persuade	VERB
ftr-500	61	15	is	be	AUX
ftr-500	61	16	an	an	DET
ftr-500	61	17	open	open	ADJ
ftr-500	61	18	question	question	NOUN
ftr-500	61	19	.	.	PUNCT
ftr-500	62	1	the	the	DET
ftr-500	62	2	essentially	essentially	ADV
ftr-500	62	3	conservative	conservative	ADJ
ftr-500	62	4	nature	nature	NOUN
ftr-500	62	5	of	of	ADP
ftr-500	62	6	thompson	thompson	NOUN
ftr-500	62	7	's	's	PART
ftr-500	62	8	approach	approach	NOUN
ftr-500	62	9	is	be	AUX
ftr-500	62	10	implicit	implicit	ADJ
ftr-500	62	11	in	in	ADP
ftr-500	62	12	his	his	PRON
ftr-500	62	13	early	early	ADJ
ftr-500	62	14	announcement	announcement	NOUN
ftr-500	62	15	that	that	SCONJ
ftr-500	62	16	"	"	PUNCT
ftr-500	62	17	[	[	X
ftr-500	62	18	t]his	t]his	ADP
ftr-500	62	19	book	book	NOUN
ftr-500	62	20	calls	call	VERB
ftr-500	62	21	for	for	ADP
ftr-500	62	22	a	a	DET
ftr-500	62	23	comprehensive	comprehensive	ADJ
ftr-500	62	24	revision	revision	NOUN
ftr-500	62	25	of	of	ADP
ftr-500	62	26	the	the	DET
ftr-500	62	27	merger	merger	NOUN
ftr-500	62	28	,	,	PUNCT
ftr-500	62	29	acquisition	acquisition	NOUN
ftr-500	62	30	and	and	CCONJ
ftr-500	62	31	lbo	lbo	PROPN
ftr-500	62	32	provisions	provision	NOUN
ftr-500	62	33	of	of	ADP
ftr-500	62	34	the	the	DET
ftr-500	62	35	code	code	NOUN
ftr-500	62	36	within	within	ADP
ftr-500	62	37	the	the	DET
ftr-500	62	38	context	context	NOUN
ftr-500	62	39	of	of	ADP
ftr-500	62	40	the	the	DET
ftr-500	62	41	present	present	ADJ
ftr-500	62	42	classical	classical	ADJ
ftr-500	62	43	system	system	NOUN
ftr-500	62	44	"	"	PUNCT
ftr-500	62	45	(	(	PUNCT
ftr-500	62	46	p.	p.	NOUN
ftr-500	62	47	11	11	NUM
ftr-500	62	48	)	)	PUNCT
ftr-500	62	49	.	.	PUNCT
ftr-500	62	50	"	"	PUNCT
ftr-500	63	1	the	the	DET
ftr-500	63	2	focus	focus	NOUN
ftr-500	63	3	for	for	ADP
ftr-500	63	4	most	most	ADJ
ftr-500	63	5	of	of	ADP
ftr-500	63	6	his	his	PRON
ftr-500	63	7	recommendations	recommendation	NOUN
ftr-500	63	8	is	be	AUX
ftr-500	63	9	the	the	DET
ftr-500	63	10	"	"	PUNCT
ftr-500	63	11	stand	stand	VERB
ftr-500	63	12	-	-	PUNCT
ftr-500	63	13	alone	alone	ADV
ftr-500	63	14	"	"	PUNCT
ftr-500	63	15	target	target	NOUN
ftr-500	63	16	corporation	corporation	NOUN
ftr-500	63	17	(	(	PUNCT
ftr-500	63	18	pp	pp	ADJ
ftr-500	63	19	.	.	PUNCT
ftr-500	64	1	25	25	NUM
ftr-500	64	2	-	-	SYM
ftr-500	64	3	26	26	NUM
ftr-500	64	4	)	)	PUNCT
ftr-500	64	5	.	.	PUNCT
ftr-500	65	1	in	in	ADP
ftr-500	65	2	general	general	ADJ
ftr-500	65	3	he	he	PRON
ftr-500	65	4	does	do	AUX
ftr-500	65	5	not	not	PART
ftr-500	65	6	propose	propose	VERB
ftr-500	65	7	major	major	ADJ
ftr-500	65	8	changes	change	NOUN
ftr-500	65	9	in	in	ADP
ftr-500	65	10	the	the	DET
ftr-500	65	11	current	current	ADJ
ftr-500	65	12	law	law	NOUN
ftr-500	65	13	with	with	ADP
ftr-500	65	14	respect	respect	NOUN
ftr-500	65	15	to	to	PART
ftr-500	65	16	target	target	VERB
ftr-500	65	17	shareholders	shareholder	NOUN
ftr-500	65	18	(	(	PUNCT
ftr-500	65	19	p.	p.	NOUN
ftr-500	65	20	28	28	NUM
ftr-500	65	21	)	)	PUNCT
ftr-500	65	22	.	.	PUNCT
ftr-500	65	23	"	"	PUNCT
ftr-500	66	1	but	but	CCONJ
ftr-500	66	2	,	,	PUNCT
ftr-500	66	3	if	if	SCONJ
ftr-500	66	4	adopted	adopt	VERB
ftr-500	66	5	,	,	PUNCT
ftr-500	66	6	his	his	PRON
ftr-500	66	7	proposals	proposal	NOUN
ftr-500	66	8	for	for	ADP
ftr-500	66	9	revision	revision	NOUN
ftr-500	66	10	of	of	ADP
ftr-500	66	11	the	the	DET
ftr-500	66	12	reorganization	reorganization	NOUN
ftr-500	66	13	concept	concept	NOUN
ftr-500	66	14	in	in	ADP
ftr-500	66	15	section	section	NOUN
ftr-500	66	16	368	368	NUM
ftr-500	66	17	will	will	AUX
ftr-500	66	18	certainly	certainly	ADV
ftr-500	66	19	impact	impact	VERB
ftr-500	66	20	them	they	PRON
ftr-500	66	21	.	.	PUNCT
ftr-500	67	1	thompson	thompson	PROPN
ftr-500	67	2	's	's	PART
ftr-500	67	3	position	position	NOUN
ftr-500	67	4	is	be	AUX
ftr-500	67	5	that	that	SCONJ
ftr-500	67	6	current	current	ADJ
ftr-500	67	7	law	law	NOUN
ftr-500	67	8	is	be	AUX
ftr-500	67	9	based	base	VERB
ftr-500	67	10	on	on	ADP
ftr-500	67	11	correct	correct	ADJ
ftr-500	67	12	tax	tax	NOUN
ftr-500	67	13	policy	policy	NOUN
ftr-500	67	14	(	(	PUNCT
ftr-500	67	15	pp	pp	ADJ
ftr-500	67	16	.	.	PUNCT
ftr-500	68	1	44	44	NUM
ftr-500	68	2	-	-	SYM
ftr-500	68	3	48	48	NUM
ftr-500	68	4	,	,	PUNCT
ftr-500	68	5	54).12	54).12	PRON
ftr-500	68	6	thus	thus	ADV
ftr-500	68	7	,	,	PUNCT
ftr-500	68	8	rather	rather	ADV
ftr-500	68	9	than	than	ADP
ftr-500	68	10	abandoning	abandon	VERB
ftr-500	68	11	the	the	DET
ftr-500	68	12	reorganization	reorganization	NOUN
ftr-500	68	13	concept	concept	NOUN
ftr-500	68	14	,	,	PUNCT
ftr-500	68	15	10	10	NUM
ftr-500	68	16	.	.	PUNCT
ftr-500	68	17	emphasis	emphasis	NOUN
ftr-500	68	18	added	add	VERB
ftr-500	68	19	.	.	PUNCT
ftr-500	69	1	11	11	NUM
ftr-500	69	2	.	.	PUNCT
ftr-500	70	1	the	the	DET
ftr-500	70	2	operative	operative	ADJ
ftr-500	70	3	provisions	provision	NOUN
ftr-500	70	4	for	for	ADP
ftr-500	70	5	tax	tax	NOUN
ftr-500	70	6	free	free	ADJ
ftr-500	70	7	reorganizations	reorganization	NOUN
ftr-500	70	8	.	.	PUNCT
ftr-500	71	1	irc	irc	PROPN
ftr-500	71	2	§	§	PROPN
ftr-500	71	3	§	§	PROPN
ftr-500	71	4	354	354	NUM
ftr-500	71	5	-	-	SYM
ftr-500	71	6	62	62	NUM
ftr-500	71	7	,	,	PUNCT
ftr-500	71	8	are	be	AUX
ftr-500	71	9	left	leave	VERB
ftr-500	71	10	largely	largely	ADV
ftr-500	71	11	intact	intact	ADJ
ftr-500	71	12	(	(	PUNCT
ftr-500	71	13	pp	pp	ADJ
ftr-500	71	14	.	.	PUNCT
ftr-500	72	1	68	68	NUM
ftr-500	72	2	-	-	SYM
ftr-500	72	3	69	69	NUM
ftr-500	72	4	)	)	PUNCT
ftr-500	72	5	.	.	PUNCT
ftr-500	73	1	12	12	NUM
ftr-500	73	2	.	.	PUNCT
ftr-500	74	1	for	for	ADP
ftr-500	74	2	example	example	NOUN
ftr-500	74	3	,	,	PUNCT
ftr-500	74	4	"	"	PUNCT
ftr-500	74	5	congress	congress	PROPN
ftr-500	74	6	was	be	AUX
ftr-500	74	7	correct	correct	ADJ
ftr-500	74	8	in	in	ADP
ftr-500	74	9	adopting	adopt	VERB
ftr-500	74	10	the	the	DET
ftr-500	74	11	anti	anti	ADJ
ftr-500	74	12	-	-	ADJ
ftr-500	74	13	mirror	mirror	ADJ
ftr-500	74	14	legislation	legislation	NOUN
ftr-500	74	15	because	because	SCONJ
ftr-500	74	16	unbounded	unbounded	ADJ
ftr-500	74	17	deferral	deferral	NOUN
ftr-500	74	18	is	be	AUX
ftr-500	74	19	fundamentally	fundamentally	ADV
ftr-500	74	20	inconsistent	inconsistent	ADJ
ftr-500	74	21	with	with	ADP
ftr-500	74	22	the	the	DET
ftr-500	74	23	concept	concept	NOUN
ftr-500	74	24	of	of	ADP
ftr-500	74	25	a	a	DET
ftr-500	74	26	corporate	corporate	ADJ
ftr-500	74	27	tax	tax	NOUN
ftr-500	74	28	"	"	PUNCT
ftr-500	74	29	19931	19931	NUM
ftr-500	74	30	florida	florida	PROPN
ftr-500	74	31	tax	tax	NOUN
ftr-500	74	32	review	review	NOUN
ftr-500	74	33	as	as	SCONJ
ftr-500	74	34	others	other	NOUN
ftr-500	74	35	have	have	AUX
ftr-500	74	36	proposed	propose	VERB
ftr-500	74	37	,	,	PUNCT
ftr-500	74	38	3	3	NUM
ftr-500	74	39	he	he	PRON
ftr-500	74	40	favors	favor	VERB
ftr-500	74	41	reformation	reformation	NOUN
ftr-500	74	42	that	that	PRON
ftr-500	74	43	renders	render	VERB
ftr-500	74	44	the	the	DET
ftr-500	74	45	reorganization	reorganization	NOUN
ftr-500	74	46	definition	definition	NOUN
ftr-500	74	47	consistent	consistent	ADJ
ftr-500	74	48	and	and	CCONJ
ftr-500	74	49	not	not	PART
ftr-500	74	50	subject	subject	ADJ
ftr-500	74	51	to	to	ADP
ftr-500	74	52	manipulation	manipulation	NOUN
ftr-500	74	53	(	(	PUNCT
ftr-500	74	54	pp	pp	ADJ
ftr-500	74	55	.	.	PUNCT
ftr-500	75	1	47	47	NUM
ftr-500	75	2	-	-	SYM
ftr-500	75	3	48	48	NUM
ftr-500	75	4	)	)	PUNCT
ftr-500	75	5	.	.	PUNCT
ftr-500	76	1	"	"	PUNCT
ftr-500	76	2	parity	parity	NOUN
ftr-500	76	3	"	"	PUNCT
ftr-500	76	4	is	be	AUX
ftr-500	76	5	the	the	DET
ftr-500	76	6	central	central	ADJ
ftr-500	76	7	concept	concept	NOUN
ftr-500	76	8	of	of	ADP
ftr-500	76	9	his	his	PRON
ftr-500	76	10	approach	approach	NOUN
ftr-500	76	11	to	to	ADP
ftr-500	76	12	reorganizations	reorganization	NOUN
ftr-500	76	13	.	.	PUNCT
ftr-500	77	1	to	to	ADP
ftr-500	77	2	that	that	DET
ftr-500	77	3	end	end	NOUN
ftr-500	77	4	he	he	PRON
ftr-500	77	5	favors	favor	VERB
ftr-500	77	6	not	not	PART
ftr-500	77	7	only	only	ADJ
ftr-500	77	8	retention	retention	NOUN
ftr-500	77	9	of	of	ADP
ftr-500	77	10	the	the	DET
ftr-500	77	11	doctrine	doctrine	NOUN
ftr-500	77	12	of	of	ADP
ftr-500	77	13	continuity	continuity	NOUN
ftr-500	77	14	of	of	ADP
ftr-500	77	15	interest	interest	NOUN
ftr-500	77	16	but	but	CCONJ
ftr-500	77	17	also	also	ADV
ftr-500	77	18	extension	extension	NOUN
ftr-500	77	19	of	of	ADP
ftr-500	77	20	a	a	DET
ftr-500	77	21	uniform	uniform	ADJ
ftr-500	77	22	version	version	NOUN
ftr-500	77	23	of	of	ADP
ftr-500	77	24	that	that	DET
ftr-500	77	25	doctrine	doctrine	NOUN
ftr-500	77	26	to	to	ADP
ftr-500	77	27	all	all	DET
ftr-500	77	28	types	type	NOUN
ftr-500	77	29	of	of	ADP
ftr-500	77	30	reorganizations	reorganization	NOUN
ftr-500	77	31	(	(	PUNCT
ftr-500	77	32	including	include	VERB
ftr-500	77	33	reverse	reverse	ADJ
ftr-500	77	34	subsidiary	subsidiary	NOUN
ftr-500	77	35	mergers	merger	NOUN
ftr-500	77	36	)	)	PUNCT
ftr-500	77	37	.	.	PUNCT
ftr-500	78	1	the	the	DET
ftr-500	78	2	key	key	ADJ
ftr-500	78	3	feature	feature	NOUN
ftr-500	78	4	of	of	ADP
ftr-500	78	5	this	this	DET
ftr-500	78	6	uniform	uniform	ADJ
ftr-500	78	7	version	version	NOUN
ftr-500	78	8	is	be	AUX
ftr-500	78	9	the	the	DET
ftr-500	78	10	requirement	requirement	NOUN
ftr-500	78	11	that	that	SCONJ
ftr-500	78	12	the	the	DET
ftr-500	78	13	target	target	NOUN
ftr-500	78	14	shareholders	shareholder	NOUN
ftr-500	78	15	receive	receive	VERB
ftr-500	78	16	voting	vote	VERB
ftr-500	78	17	common	common	ADJ
ftr-500	78	18	stock	stock	NOUN
ftr-500	78	19	as	as	ADP
ftr-500	78	20	80	80	NUM
ftr-500	78	21	%	%	NOUN
ftr-500	78	22	of	of	ADP
ftr-500	78	23	the	the	DET
ftr-500	78	24	consideration	consideration	NOUN
ftr-500	78	25	for	for	ADP
ftr-500	78	26	their	their	PRON
ftr-500	78	27	interests	interest	NOUN
ftr-500	78	28	in	in	ADP
ftr-500	78	29	the	the	DET
ftr-500	78	30	target	target	NOUN
ftr-500	78	31	(	(	PUNCT
ftr-500	78	32	pp	pp	ADJ
ftr-500	78	33	.	.	PUNCT
ftr-500	79	1	8384)."4	8384)."4	NOUN
ftr-500	79	2	he	he	PRON
ftr-500	79	3	would	would	AUX
ftr-500	79	4	bolster	bolster	VERB
ftr-500	79	5	this	this	DET
ftr-500	79	6	version	version	NOUN
ftr-500	79	7	of	of	ADP
ftr-500	79	8	the	the	DET
ftr-500	79	9	doctrine	doctrine	NOUN
ftr-500	79	10	,	,	PUNCT
ftr-500	79	11	which	which	PRON
ftr-500	79	12	is	be	AUX
ftr-500	79	13	much	much	ADV
ftr-500	79	14	tougher	tough	ADJ
ftr-500	79	15	than	than	ADP
ftr-500	79	16	current	current	ADJ
ftr-500	79	17	law	law	NOUN
ftr-500	79	18	,	,	PUNCT
ftr-500	79	19	15	15	NUM
ftr-500	79	20	by	by	ADP
ftr-500	79	21	codifying	codify	VERB
ftr-500	79	22	the	the	DET
ftr-500	79	23	holding	holding	NOUN
ftr-500	79	24	in	in	ADP
ftr-500	79	25	mcdonald	mcdonald	NOUN
ftr-500	79	26	's	's	PART
ftr-500	79	27	restaurants	restaurant	NOUN
ftr-500	79	28	of	of	ADP
ftr-500	79	29	illinois	illinois	PROPN
ftr-500	79	30	,	,	PUNCT
ftr-500	79	31	inc	inc	PROPN
ftr-500	79	32	.	.	PROPN
ftr-500	80	1	v.	v.	PROPN
ftr-500	80	2	commissioner	commissioner	PROPN
ftr-500	80	3	(	(	PUNCT
ftr-500	80	4	p.	p.	NOUN
ftr-500	80	5	77).16	77).16	PROPN
ftr-500	81	1	his	his	PRON
ftr-500	81	2	chief	chief	ADJ
ftr-500	81	3	justification	justification	NOUN
ftr-500	81	4	is	be	AUX
ftr-500	81	5	that	that	SCONJ
ftr-500	81	6	"	"	PUNCT
ftr-500	81	7	[	[	X
ftr-500	81	8	t]he	t]he	ADV
ftr-500	81	9	general	general	ADJ
ftr-500	81	10	rule	rule	NOUN
ftr-500	81	11	that	that	SCONJ
ftr-500	81	12	swaps	swap	NOUN
ftr-500	81	13	of	of	ADP
ftr-500	81	14	property	property	NOUN
ftr-500	81	15	are	be	AUX
ftr-500	81	16	taxable	taxable	ADJ
ftr-500	81	17	prevents	prevent	VERB
ftr-500	81	18	an	an	DET
ftr-500	81	19	erosion	erosion	NOUN
ftr-500	81	20	of	of	ADP
ftr-500	81	21	the	the	DET
ftr-500	81	22	tax	tax	NOUN
ftr-500	81	23	base	base	NOUN
ftr-500	81	24	....	....	PUNCT
ftr-500	82	1	nonrecognition	nonrecognition	NOUN
ftr-500	82	2	is	be	AUX
ftr-500	82	3	[	[	X
ftr-500	82	4	only	only	ADV
ftr-500	82	5	]	]	X
ftr-500	82	6	appropriate	appropriate	ADJ
ftr-500	82	7	where	where	SCONJ
ftr-500	82	8	the	the	DET
ftr-500	82	9	taxpayer	taxpayer	NOUN
ftr-500	82	10	continues	continue	VERB
ftr-500	82	11	to	to	PART
ftr-500	82	12	have	have	VERB
ftr-500	82	13	an	an	DET
ftr-500	82	14	interest	interest	NOUN
ftr-500	82	15	in	in	ADP
ftr-500	82	16	the	the	DET
ftr-500	82	17	property	property	NOUN
ftr-500	82	18	exchanged	exchange	VERB
ftr-500	82	19	'	'	PUNCT
ftr-500	82	20	(	(	PUNCT
ftr-500	82	21	p.	p.	NOUN
ftr-500	82	22	54	54	NUM
ftr-500	82	23	)	)	PUNCT
ftr-500	82	24	.	.	PUNCT
ftr-500	83	1	he	he	PRON
ftr-500	83	2	is	be	AUX
ftr-500	83	3	also	also	ADV
ftr-500	83	4	convinced	convinced	ADJ
ftr-500	83	5	that	that	SCONJ
ftr-500	83	6	"	"	PUNCT
ftr-500	83	7	[	[	X
ftr-500	83	8	c]orporate	c]orporate	ADJ
ftr-500	83	9	acquisitions	acquisition	NOUN
ftr-500	83	10	in	in	ADP
ftr-500	83	11	which	which	PRON
ftr-500	83	12	a	a	DET
ftr-500	83	13	substantial	substantial	ADJ
ftr-500	83	14	part	part	NOUN
ftr-500	83	15	of	of	ADP
ftr-500	83	16	the	the	DET
ftr-500	83	17	consideration	consideration	NOUN
ftr-500	83	18	paid	pay	VERB
ftr-500	83	19	is	be	AUX
ftr-500	83	20	stock	stock	NOUN
ftr-500	83	21	of	of	ADP
ftr-500	83	22	the	the	DET
ftr-500	83	23	acquiring	acquire	VERB
ftr-500	83	24	corporation	corporation	NOUN
ftr-500	83	25	are	be	AUX
ftr-500	83	26	more	more	ADV
ftr-500	83	27	economically	economically	ADV
ftr-500	83	28	desirable	desirable	ADJ
ftr-500	83	29	than	than	ADP
ftr-500	83	30	transactions	transaction	NOUN
ftr-500	83	31	in	in	ADP
ftr-500	83	32	which	which	PRON
ftr-500	83	33	an	an	DET
ftr-500	83	34	acquisition	acquisition	NOUN
ftr-500	83	35	is	be	AUX
ftr-500	83	36	financed	finance	VERB
ftr-500	83	37	substantially	substantially	ADV
ftr-500	83	38	with	with	ADP
ftr-500	83	39	debt	debt	NOUN
ftr-500	83	40	,	,	PUNCT
ftr-500	83	41	such	such	ADJ
ftr-500	83	42	as	as	ADP
ftr-500	83	43	junk	junk	NOUN
ftr-500	83	44	bonds	bond	NOUN
ftr-500	83	45	"	"	PUNCT
ftr-500	83	46	(	(	PUNCT
ftr-500	83	47	p.	p.	NOUN
ftr-500	83	48	56	56	NUM
ftr-500	83	49	)	)	PUNCT
ftr-500	83	50	.	.	PUNCT
ftr-500	84	1	thompson	thompson	NOUN
ftr-500	84	2	also	also	ADV
ftr-500	84	3	presses	press	VERB
ftr-500	84	4	for	for	ADP
ftr-500	84	5	a	a	DET
ftr-500	84	6	uniform	uniform	NOUN
ftr-500	84	7	substantially	substantially	ADV
ftr-500	84	8	all	all	DET
ftr-500	84	9	test	test	NOUN
ftr-500	84	10	with	with	ADP
ftr-500	84	11	exceptions	exception	NOUN
ftr-500	84	12	only	only	ADV
ftr-500	84	13	for	for	ADP
ftr-500	84	14	spinoffs	spinoff	NOUN
ftr-500	84	15	that	that	PRON
ftr-500	84	16	satisfy	satisfy	VERB
ftr-500	84	17	section	section	NOUN
ftr-500	84	18	355	355	NUM
ftr-500	84	19	(	(	PUNCT
ftr-500	84	20	pp	pp	ADJ
ftr-500	84	21	.	.	PUNCT
ftr-500	84	22	6268	6268	NUM
ftr-500	84	23	)	)	PUNCT
ftr-500	84	24	.	.	PUNCT
ftr-500	85	1	17	17	NUM
ftr-500	85	2	(	(	PUNCT
ftr-500	85	3	pp	pp	ADJ
ftr-500	85	4	.	.	PUNCT
ftr-500	86	1	45	45	NUM
ftr-500	86	2	-	-	SYM
ftr-500	86	3	46	46	NUM
ftr-500	86	4	)	)	PUNCT
ftr-500	86	5	.	.	PUNCT
ftr-500	87	1	13	13	NUM
ftr-500	87	2	.	.	X
ftr-500	88	1	thompson	thompson	PROPN
ftr-500	88	2	's	's	PART
ftr-500	88	3	chief	chief	ADJ
ftr-500	88	4	foil	foil	NOUN
ftr-500	88	5	for	for	ADP
ftr-500	88	6	much	much	ADJ
ftr-500	88	7	of	of	ADP
ftr-500	88	8	his	his	PRON
ftr-500	88	9	analysis	analysis	NOUN
ftr-500	88	10	is	be	AUX
ftr-500	88	11	a	a	DET
ftr-500	88	12	study	study	NOUN
ftr-500	88	13	draft	draft	NOUN
ftr-500	88	14	prepared	prepare	VERB
ftr-500	88	15	by	by	ADP
ftr-500	88	16	william	william	PROPN
ftr-500	88	17	d.	d.	PROPN
ftr-500	88	18	andrews	andrews	PROPN
ftr-500	88	19	,	,	PUNCT
ftr-500	88	20	the	the	DET
ftr-500	88	21	reporter	reporter	NOUN
ftr-500	88	22	for	for	ADP
ftr-500	88	23	the	the	DET
ftr-500	88	24	american	american	PROPN
ftr-500	88	25	law	law	PROPN
ftr-500	88	26	institute	institute	PROPN
ftr-500	88	27	's	's	PART
ftr-500	88	28	federal	federal	ADJ
ftr-500	88	29	income	income	NOUN
ftr-500	88	30	tax	tax	NOUN
ftr-500	88	31	project	project	NOUN
ftr-500	88	32	dealing	deal	VERB
ftr-500	88	33	with	with	ADP
ftr-500	88	34	subchapter	subchapter	NOUN
ftr-500	88	35	c	c	NOUN
ftr-500	88	36	of	of	ADP
ftr-500	88	37	the	the	DET
ftr-500	88	38	internal	internal	ADJ
ftr-500	88	39	revenue	revenue	NOUN
ftr-500	88	40	code	code	NOUN
ftr-500	88	41	.	.	PUNCT
ftr-500	89	1	william	william	PROPN
ftr-500	89	2	d.	d.	PROPN
ftr-500	89	3	andrews	andrews	PROPN
ftr-500	89	4	,	,	PUNCT
ftr-500	89	5	reporter	reporter	NOUN
ftr-500	89	6	's	's	PART
ftr-500	89	7	study	study	NOUN
ftr-500	89	8	draft	draft	NOUN
ftr-500	89	9	,	,	PUNCT
ftr-500	89	10	1989	1989	NUM
ftr-500	89	11	a.l.i	a.l.i	NOUN
ftr-500	89	12	.	.	PUNCT
ftr-500	90	1	fed	fed	PROPN
ftr-500	90	2	.	.	PUNCT
ftr-500	91	1	income	income	NOUN
ftr-500	91	2	tax	tax	NOUN
ftr-500	91	3	project	project	NOUN
ftr-500	91	4	(	(	PUNCT
ftr-500	91	5	june	june	PROPN
ftr-500	91	6	1	1	NUM
ftr-500	91	7	)	)	PUNCT
ftr-500	91	8	.	.	PUNCT
ftr-500	92	1	14	14	NUM
ftr-500	92	2	.	.	PUNCT
ftr-500	93	1	he	he	PRON
ftr-500	93	2	sets	set	VERB
ftr-500	93	3	out	out	ADP
ftr-500	93	4	five	five	NUM
ftr-500	93	5	principles	principle	NOUN
ftr-500	93	6	for	for	ADP
ftr-500	93	7	this	this	DET
ftr-500	93	8	uniform	uniform	ADJ
ftr-500	93	9	doctrine	doctrine	NOUN
ftr-500	93	10	.	.	PUNCT
ftr-500	94	1	first	first	ADV
ftr-500	94	2	,	,	PUNCT
ftr-500	94	3	stock	stock	NOUN
ftr-500	94	4	of	of	ADP
ftr-500	94	5	the	the	DET
ftr-500	94	6	acquiring	acquire	VERB
ftr-500	94	7	corporation	corporation	NOUN
ftr-500	94	8	's	's	PART
ftr-500	94	9	grandparent	grandparent	NOUN
ftr-500	94	10	and	and	CCONJ
ftr-500	94	11	great	great	ADJ
ftr-500	94	12	grandparent	grandparent	ADJ
ftr-500	94	13	corporations	corporation	NOUN
ftr-500	94	14	will	will	AUX
ftr-500	94	15	satisfy	satisfy	VERB
ftr-500	94	16	continuity	continuity	NOUN
ftr-500	94	17	of	of	ADP
ftr-500	94	18	interest	interest	NOUN
ftr-500	94	19	.	.	PUNCT
ftr-500	95	1	second	second	ADJ
ftr-500	95	2	,	,	PUNCT
ftr-500	95	3	only	only	ADV
ftr-500	95	4	voting	vote	VERB
ftr-500	95	5	common	common	ADJ
ftr-500	95	6	stock	stock	NOUN
ftr-500	95	7	will	will	AUX
ftr-500	95	8	satisfy	satisfy	VERB
ftr-500	95	9	continuity	continuity	NOUN
ftr-500	95	10	of	of	ADP
ftr-500	95	11	interest	interest	NOUN
ftr-500	95	12	.	.	PUNCT
ftr-500	96	1	third	third	ADJ
ftr-500	96	2	,	,	PUNCT
ftr-500	96	3	80	80	NUM
ftr-500	96	4	%	%	NOUN
ftr-500	96	5	of	of	ADP
ftr-500	96	6	the	the	DET
ftr-500	96	7	consideration	consideration	NOUN
ftr-500	96	8	for	for	ADP
ftr-500	96	9	the	the	DET
ftr-500	96	10	acquisition	acquisition	NOUN
ftr-500	96	11	must	must	AUX
ftr-500	96	12	be	be	AUX
ftr-500	96	13	such	such	ADJ
ftr-500	96	14	stock	stock	NOUN
ftr-500	96	15	,	,	PUNCT
ftr-500	96	16	fourth	fourth	ADJ
ftr-500	96	17	,	,	PUNCT
ftr-500	96	18	this	this	DET
ftr-500	96	19	rule	rule	NOUN
ftr-500	96	20	should	should	AUX
ftr-500	96	21	not	not	PART
ftr-500	96	22	be	be	AUX
ftr-500	96	23	avoidable	avoidable	ADJ
ftr-500	96	24	by	by	ADP
ftr-500	96	25	means	mean	NOUN
ftr-500	96	26	of	of	ADP
ftr-500	96	27	reverse	reverse	ADJ
ftr-500	96	28	acquisitions	acquisition	NOUN
ftr-500	96	29	where	where	SCONJ
ftr-500	96	30	the	the	DET
ftr-500	96	31	actual	actual	ADJ
ftr-500	96	32	target	target	NOUN
ftr-500	96	33	is	be	AUX
ftr-500	96	34	the	the	DET
ftr-500	96	35	nominal	nominal	ADJ
ftr-500	96	36	acquiror	acquiror	NOUN
ftr-500	96	37	.	.	PUNCT
ftr-500	97	1	nor	nor	CCONJ
ftr-500	97	2	should	should	AUX
ftr-500	97	3	it	it	PRON
ftr-500	97	4	be	be	AUX
ftr-500	97	5	avoidable	avoidable	ADJ
ftr-500	97	6	by	by	ADP
ftr-500	97	7	means	mean	NOUN
ftr-500	97	8	of	of	ADP
ftr-500	97	9	a	a	DET
ftr-500	97	10	§	§	ADJ
ftr-500	97	11	351	351	NUM
ftr-500	97	12	transaction	transaction	NOUN
ftr-500	97	13	.	.	PUNCT
ftr-500	98	1	fifth	fifth	ADJ
ftr-500	98	2	,	,	PUNCT
ftr-500	98	3	there	there	PRON
ftr-500	98	4	should	should	AUX
ftr-500	98	5	be	be	AUX
ftr-500	98	6	codification	codification	NOUN
ftr-500	98	7	of	of	ADP
ftr-500	98	8	less	less	ADV
ftr-500	98	9	important	important	ADJ
ftr-500	98	10	rules	rule	NOUN
ftr-500	98	11	governing	govern	VERB
ftr-500	98	12	which	which	PRON
ftr-500	98	13	shareholders	shareholder	NOUN
ftr-500	98	14	are	be	AUX
ftr-500	98	15	to	to	PART
ftr-500	98	16	be	be	AUX
ftr-500	98	17	counted	count	VERB
ftr-500	98	18	(	(	PUNCT
ftr-500	98	19	i.e.	i.e.	X
ftr-500	98	20	,	,	PUNCT
ftr-500	98	21	historic	historic	ADJ
ftr-500	98	22	shareholders	shareholder	NOUN
ftr-500	98	23	)	)	PUNCT
ftr-500	98	24	,	,	PUNCT
ftr-500	98	25	holding	hold	VERB
ftr-500	98	26	periods	period	NOUN
ftr-500	98	27	,	,	PUNCT
ftr-500	98	28	effect	effect	NOUN
ftr-500	98	29	of	of	ADP
ftr-500	98	30	creeping	creep	VERB
ftr-500	98	31	acquisitions	acquisition	NOUN
ftr-500	98	32	,	,	PUNCT
ftr-500	98	33	etc	etc	X
ftr-500	98	34	.	.	X
ftr-500	99	1	(	(	PUNCT
ftr-500	99	2	pp	pp	ADJ
ftr-500	99	3	.	.	PUNCT
ftr-500	100	1	59	59	NUM
ftr-500	100	2	-	-	SYM
ftr-500	100	3	62	62	NUM
ftr-500	100	4	)	)	PUNCT
ftr-500	100	5	.	.	PUNCT
ftr-500	101	1	15	15	NUM
ftr-500	101	2	.	.	X
ftr-500	102	1	under	under	ADP
ftr-500	102	2	current	current	ADJ
ftr-500	102	3	law	law	NOUN
ftr-500	102	4	,	,	PUNCT
ftr-500	102	5	a	a	DET
ftr-500	102	6	straight	straight	ADJ
ftr-500	102	7	merger	merger	NOUN
ftr-500	102	8	requires	require	VERB
ftr-500	102	9	that	that	SCONJ
ftr-500	102	10	only	only	ADV
ftr-500	102	11	50	50	NUM
ftr-500	102	12	%	%	NOUN
ftr-500	102	13	of	of	ADP
ftr-500	102	14	the	the	DET
ftr-500	102	15	consideration	consideration	NOUN
ftr-500	102	16	received	receive	VERB
ftr-500	102	17	by	by	ADP
ftr-500	102	18	the	the	DET
ftr-500	102	19	target	target	NOUN
ftr-500	102	20	shareholders	shareholder	NOUN
ftr-500	102	21	take	take	VERB
ftr-500	102	22	the	the	DET
ftr-500	102	23	form	form	NOUN
ftr-500	102	24	of	of	ADP
ftr-500	102	25	equity	equity	NOUN
ftr-500	102	26	in	in	ADP
ftr-500	102	27	order	order	NOUN
ftr-500	102	28	to	to	PART
ftr-500	102	29	satisfy	satisfy	VERB
ftr-500	102	30	the	the	DET
ftr-500	102	31	doctrine	doctrine	NOUN
ftr-500	102	32	of	of	ADP
ftr-500	102	33	continuity	continuity	NOUN
ftr-500	102	34	of	of	ADP
ftr-500	102	35	interest	interest	NOUN
ftr-500	102	36	.	.	PUNCT
ftr-500	103	1	see	see	VERB
ftr-500	103	2	rev	rev	PROPN
ftr-500	103	3	.	.	PROPN
ftr-500	103	4	rul	rul	PROPN
ftr-500	103	5	.	.	PUNCT
ftr-500	104	1	66	66	NUM
ftr-500	104	2	-	-	SYM
ftr-500	104	3	224	224	NUM
ftr-500	104	4	,	,	PUNCT
ftr-500	104	5	1966	1966	NUM
ftr-500	104	6	-	-	SYM
ftr-500	104	7	2	2	NUM
ftr-500	104	8	c.b	c.b	PROPN
ftr-500	104	9	.	.	PROPN
ftr-500	104	10	114	114	NUM
ftr-500	104	11	.	.	PUNCT
ftr-500	105	1	moreover	moreover	ADV
ftr-500	105	2	,	,	PUNCT
ftr-500	105	3	the	the	DET
ftr-500	105	4	form	form	NOUN
ftr-500	105	5	of	of	ADP
ftr-500	105	6	equity	equity	NOUN
ftr-500	105	7	received	receive	VERB
ftr-500	105	8	need	need	NOUN
ftr-500	105	9	not	not	PART
ftr-500	105	10	be	be	AUX
ftr-500	105	11	voting	vote	VERB
ftr-500	105	12	common	common	ADJ
ftr-500	105	13	stock	stock	NOUN
ftr-500	105	14	.	.	PUNCT
ftr-500	106	1	see	see	VERB
ftr-500	106	2	,	,	PUNCT
ftr-500	106	3	e.g.	e.g.	ADV
ftr-500	106	4	,	,	PUNCT
ftr-500	106	5	john	john	PROPN
ftr-500	106	6	a.	a.	PROPN
ftr-500	106	7	nelson	nelson	PROPN
ftr-500	106	8	co.	co.	PROPN
ftr-500	107	1	v.	v.	ADP
ftr-500	107	2	helvering	helvere	VERB
ftr-500	107	3	,	,	PUNCT
ftr-500	107	4	296	296	NUM
ftr-500	107	5	u.s	u.s	PROPN
ftr-500	107	6	.	.	PROPN
ftr-500	107	7	374	374	NUM
ftr-500	107	8	(	(	PUNCT
ftr-500	107	9	1935	1935	NUM
ftr-500	107	10	)	)	PUNCT
ftr-500	107	11	(	(	PUNCT
ftr-500	107	12	holding	hold	VERB
ftr-500	107	13	nonvoting	nonvoting	ADJ
ftr-500	107	14	preferred	prefer	VERB
ftr-500	107	15	stock	stock	NOUN
ftr-500	107	16	satisfies	satisfy	VERB
ftr-500	107	17	continuity	continuity	NOUN
ftr-500	107	18	of	of	ADP
ftr-500	107	19	interest	interest	NOUN
ftr-500	107	20	)	)	PUNCT
ftr-500	107	21	.	.	PUNCT
ftr-500	108	1	16	16	NUM
ftr-500	108	2	.	.	PUNCT
ftr-500	109	1	see	see	VERB
ftr-500	109	2	mcdonald	mcdonald	PROPN
ftr-500	109	3	's	's	PART
ftr-500	109	4	restaurants	restaurant	NOUN
ftr-500	109	5	of	of	ADP
ftr-500	109	6	ill	ill	PROPN
ftr-500	109	7	.	.	PROPN
ftr-500	109	8	,	,	PUNCT
ftr-500	109	9	inc	inc	PROPN
ftr-500	109	10	.	.	PROPN
ftr-500	110	1	v.	v.	PROPN
ftr-500	110	2	commissioner	commissioner	PROPN
ftr-500	110	3	,	,	PUNCT
ftr-500	110	4	688	688	NUM
ftr-500	110	5	f.2d	f.2d	SYM
ftr-500	110	6	520	520	NUM
ftr-500	110	7	(	(	PUNCT
ftr-500	110	8	7th	7th	ADJ
ftr-500	110	9	cir	cir	NOUN
ftr-500	110	10	.	.	PROPN
ftr-500	110	11	1982	1982	NUM
ftr-500	110	12	)	)	PUNCT
ftr-500	111	1	(	(	PUNCT
ftr-500	111	2	holding	hold	VERB
ftr-500	111	3	step	step	NOUN
ftr-500	111	4	transaction	transaction	NOUN
ftr-500	111	5	doctrine	doctrine	NOUN
ftr-500	111	6	applies	apply	VERB
ftr-500	111	7	to	to	ADP
ftr-500	111	8	post	post	ADJ
ftr-500	111	9	-	-	ADJ
ftr-500	111	10	merger	merger	ADJ
ftr-500	111	11	dispositions	disposition	NOUN
ftr-500	111	12	of	of	ADP
ftr-500	111	13	acquiror	acquiror	NOUN
ftr-500	111	14	's	's	PART
ftr-500	111	15	stock	stock	NOUN
ftr-500	111	16	by	by	ADP
ftr-500	111	17	target	target	NOUN
ftr-500	111	18	shareholders	shareholder	NOUN
ftr-500	111	19	to	to	PART
ftr-500	111	20	defeat	defeat	VERB
ftr-500	111	21	finding	finding	NOUN
ftr-500	111	22	of	of	ADP
ftr-500	111	23	continuity	continuity	NOUN
ftr-500	111	24	of	of	ADP
ftr-500	111	25	interest	interest	NOUN
ftr-500	111	26	)	)	PUNCT
ftr-500	111	27	.	.	PUNCT
ftr-500	112	1	17	17	NUM
ftr-500	112	2	.	.	PUNCT
ftr-500	113	1	this	this	DET
ftr-500	113	2	proposal	proposal	NOUN
ftr-500	113	3	basically	basically	ADV
ftr-500	113	4	adopts	adopt	VERB
ftr-500	113	5	rev	rev	PROPN
ftr-500	113	6	.	.	PROPN
ftr-500	113	7	proc	proc	PROPN
ftr-500	113	8	.	.	PUNCT
ftr-500	114	1	77	77	NUM
ftr-500	114	2	-	-	SYM
ftr-500	114	3	37	37	NUM
ftr-500	114	4	,	,	PUNCT
ftr-500	114	5	1977	1977	NUM
ftr-500	114	6	-	-	SYM
ftr-500	114	7	2	2	NUM
ftr-500	114	8	c.b	c.b	PROPN
ftr-500	114	9	.	.	PROPN
ftr-500	114	10	568	568	NUM
ftr-500	114	11	(	(	PUNCT
ftr-500	114	12	substantially	substantially	ADV
ftr-500	114	13	all	all	PRON
ftr-500	114	14	means	mean	VERB
ftr-500	114	15	90	90	NUM
ftr-500	114	16	%	%	NOUN
ftr-500	114	17	of	of	ADP
ftr-500	114	18	net	net	ADJ
ftr-500	114	19	assets	asset	NOUN
ftr-500	114	20	and	and	CCONJ
ftr-500	114	21	70	70	NUM
ftr-500	114	22	%	%	NOUN
ftr-500	114	23	of	of	ADP
ftr-500	114	24	gross	gross	ADJ
ftr-500	114	25	assets	asset	NOUN
ftr-500	114	26	)	)	PUNCT
ftr-500	114	27	.	.	PUNCT
ftr-500	115	1	it	it	PRON
ftr-500	115	2	also	also	ADV
ftr-500	115	3	partially	partially	ADV
ftr-500	115	4	overrules	overrule	VERB
ftr-500	115	5	helvering	helvere	VERB
ftr-500	115	6	v.	v.	ADP
ftr-500	115	7	elkhorn	elkhorn	PROPN
ftr-500	115	8	coal	coal	PROPN
ftr-500	115	9	co.	co.	PROPN
ftr-500	115	10	,	,	PUNCT
ftr-500	115	11	95	95	NUM
ftr-500	115	12	f.2d	f.2d	NOUN
ftr-500	115	13	732	732	NUM
ftr-500	115	14	(	(	PUNCT
ftr-500	115	15	4th	4th	ADJ
ftr-500	115	16	cir	cir	NOUN
ftr-500	115	17	.	.	PUNCT
ftr-500	115	18	)	)	PUNCT
ftr-500	115	19	,	,	PUNCT
ftr-500	115	20	cert	cert	PROPN
ftr-500	115	21	.	.	PUNCT
ftr-500	116	1	denied	deny	VERB
ftr-500	116	2	,	,	PUNCT
ftr-500	116	3	305	305	NUM
ftr-500	116	4	u.s	u.s	PROPN
ftr-500	116	5	.	.	PROPN
ftr-500	116	6	605	605	NUM
ftr-500	116	7	(	(	PUNCT
ftr-500	116	8	1938	1938	NUM
ftr-500	116	9	)	)	PUNCT
ftr-500	116	10	(	(	PUNCT
ftr-500	116	11	substantially	substantially	ADV
ftr-500	116	12	all	all	PRON
ftr-500	116	13	includes	include	VERB
ftr-500	116	14	target	target	NOUN
ftr-500	116	15	's	's	PART
ftr-500	116	16	pre	pre	ADJ
ftr-500	116	17	-	-	ADJ
ftr-500	116	18	spinoff	spinoff	ADJ
ftr-500	116	19	historic	historic	ADJ
ftr-500	116	20	assets	asset	NOUN
ftr-500	116	21	)	)	PUNCT
ftr-500	116	22	.	.	PUNCT
ftr-500	117	1	other	other	ADJ
ftr-500	117	2	than	than	ADP
ftr-500	117	3	in	in	ADP
ftr-500	117	4	the	the	DET
ftr-500	117	5	spinoff	spinoff	NOUN
ftr-500	117	6	context	context	PROPN
ftr-500	117	7	thompson	thompson	PROPN
ftr-500	117	8	's	's	PART
ftr-500	117	9	[	[	X
ftr-500	117	10	vol	vol	NOUN
ftr-500	117	11	1:9	1:9	NUM
ftr-500	117	12	the	the	DET
ftr-500	117	13	merger	merger	NOUN
ftr-500	117	14	puzzle	puzzle	NOUN
ftr-500	117	15	while	while	SCONJ
ftr-500	117	16	many	many	ADJ
ftr-500	117	17	aspects	aspect	NOUN
ftr-500	117	18	of	of	ADP
ftr-500	117	19	his	his	PRON
ftr-500	117	20	plan	plan	NOUN
ftr-500	117	21	tighten	tighten	VERB
ftr-500	117	22	current	current	ADJ
ftr-500	117	23	law	law	NOUN
ftr-500	117	24	,	,	PUNCT
ftr-500	117	25	thompson	thompson	PROPN
ftr-500	117	26	's	's	PART
ftr-500	117	27	commitment	commitment	NOUN
ftr-500	117	28	to	to	ADP
ftr-500	117	29	parity	parity	NOUN
ftr-500	117	30	also	also	ADV
ftr-500	117	31	leads	lead	VERB
ftr-500	117	32	to	to	ADP
ftr-500	117	33	several	several	ADJ
ftr-500	117	34	liberalizations	liberalization	NOUN
ftr-500	117	35	.	.	PUNCT
ftr-500	118	1	for	for	ADP
ftr-500	118	2	example	example	NOUN
ftr-500	118	3	,	,	PUNCT
ftr-500	118	4	he	he	PRON
ftr-500	118	5	would	would	AUX
ftr-500	118	6	eliminate	eliminate	VERB
ftr-500	118	7	the	the	DET
ftr-500	118	8	trap	trap	NOUN
ftr-500	118	9	posed	pose	VERB
ftr-500	118	10	by	by	ADP
ftr-500	118	11	the	the	DET
ftr-500	118	12	bausch	bausch	PROPN
ftr-500	118	13	&	&	CCONJ
ftr-500	118	14	lomb	lomb	PROPN
ftr-500	118	15	doctrine	doctrine	NOUN
ftr-500	118	16	by	by	ADP
ftr-500	118	17	permitting	permit	VERB
ftr-500	118	18	creeping	creep	VERB
ftr-500	118	19	c	c	NOUN
ftr-500	118	20	reorganizations	reorganization	NOUN
ftr-500	118	21	(	(	PUNCT
ftr-500	118	22	p.	p.	NOUN
ftr-500	118	23	74	74	NUM
ftr-500	118	24	)	)	PUNCT
ftr-500	118	25	.	.	PUNCT
ftr-500	119	1	'	'	PUNCT
ftr-500	119	2	8	8	NUM
ftr-500	119	3	thompson	thompson	PROPN
ftr-500	119	4	also	also	ADV
ftr-500	119	5	proposes	propose	VERB
ftr-500	119	6	to	to	PART
ftr-500	119	7	liberalize	liberalize	VERB
ftr-500	119	8	the	the	DET
ftr-500	119	9	rules	rule	NOUN
ftr-500	119	10	with	with	ADP
ftr-500	119	11	respect	respect	NOUN
ftr-500	119	12	to	to	ADP
ftr-500	119	13	transfers	transfer	NOUN
ftr-500	119	14	of	of	ADP
ftr-500	119	15	the	the	DET
ftr-500	119	16	target	target	NOUN
ftr-500	119	17	's	's	PART
ftr-500	119	18	assets	asset	NOUN
ftr-500	119	19	within	within	ADP
ftr-500	119	20	an	an	DET
ftr-500	119	21	affiliated	affiliated	ADJ
ftr-500	119	22	group	group	NOUN
ftr-500	119	23	(	(	PUNCT
ftr-500	119	24	pp	pp	PROPN
ftr-500	119	25	.	.	PUNCT
ftr-500	120	1	82	82	NUM
ftr-500	120	2	-	-	SYM
ftr-500	120	3	83	83	NUM
ftr-500	120	4	)	)	PUNCT
ftr-500	120	5	.	.	PUNCT
ftr-500	121	1	he	he	PRON
ftr-500	121	2	would	would	AUX
ftr-500	121	3	permit	permit	VERB
ftr-500	121	4	sole	sole	ADJ
ftr-500	121	5	proprietors	proprietor	NOUN
ftr-500	121	6	to	to	PART
ftr-500	121	7	incorporate	incorporate	VERB
ftr-500	121	8	for	for	ADP
ftr-500	121	9	the	the	DET
ftr-500	121	10	express	express	ADJ
ftr-500	121	11	purpose	purpose	NOUN
ftr-500	121	12	of	of	ADP
ftr-500	121	13	engaging	engage	VERB
ftr-500	121	14	in	in	ADP
ftr-500	121	15	a	a	DET
ftr-500	121	16	tax	tax	NOUN
ftr-500	121	17	free	free	ADJ
ftr-500	121	18	reorganization	reorganization	NOUN
ftr-500	121	19	(	(	PUNCT
ftr-500	121	20	pp	pp	ADJ
ftr-500	121	21	.	.	PUNCT
ftr-500	122	1	91	91	NUM
ftr-500	122	2	-	-	PUNCT
ftr-500	122	3	93).19	93).19	NOUN
ftr-500	122	4	in	in	ADP
ftr-500	122	5	addition	addition	NOUN
ftr-500	122	6	,	,	PUNCT
ftr-500	122	7	he	he	PRON
ftr-500	122	8	would	would	AUX
ftr-500	122	9	broaden	broaden	VERB
ftr-500	122	10	the	the	DET
ftr-500	122	11	availability	availability	NOUN
ftr-500	122	12	of	of	ADP
ftr-500	122	13	post	post	ADJ
ftr-500	122	14	-	-	ADJ
ftr-500	122	15	spinoff	spinoff	ADJ
ftr-500	122	16	reorganizations	reorganization	NOUN
ftr-500	122	17	(	(	PUNCT
ftr-500	122	18	pp	pp	ADJ
ftr-500	122	19	.	.	PUNCT
ftr-500	123	1	88	88	NUM
ftr-500	123	2	-	-	SYM
ftr-500	123	3	90	90	NUM
ftr-500	123	4	)	)	PUNCT
ftr-500	123	5	.	.	PUNCT
ftr-500	124	1	and	and	CCONJ
ftr-500	124	2	he	he	PRON
ftr-500	124	3	would	would	AUX
ftr-500	124	4	permit	permit	VERB
ftr-500	124	5	disposition	disposition	NOUN
ftr-500	124	6	of	of	ADP
ftr-500	124	7	a	a	DET
ftr-500	124	8	subsidiary	subsidiary	NOUN
ftr-500	124	9	in	in	ADP
ftr-500	124	10	a	a	DET
ftr-500	124	11	reorganization	reorganization	NOUN
ftr-500	124	12	followed	follow	VERB
ftr-500	124	13	by	by	ADP
ftr-500	124	14	a	a	DET
ftr-500	124	15	tax	tax	NOUN
ftr-500	124	16	free	free	ADJ
ftr-500	124	17	distribution	distribution	NOUN
ftr-500	124	18	of	of	ADP
ftr-500	124	19	the	the	DET
ftr-500	124	20	acquiring	acquire	VERB
ftr-500	124	21	corporation	corporation	NOUN
ftr-500	124	22	's	's	PART
ftr-500	124	23	stock	stock	NOUN
ftr-500	124	24	to	to	ADP
ftr-500	124	25	the	the	DET
ftr-500	124	26	stockholders	stockholder	NOUN
ftr-500	124	27	of	of	ADP
ftr-500	124	28	the	the	DET
ftr-500	124	29	target	target	NOUN
ftr-500	124	30	's	's	PART
ftr-500	124	31	parent	parent	NOUN
ftr-500	124	32	corporation	corporation	NOUN
ftr-500	124	33	(	(	PUNCT
ftr-500	124	34	pp	pp	ADJ
ftr-500	124	35	.	.	PUNCT
ftr-500	125	1	93	93	NUM
ftr-500	125	2	-	-	SYM
ftr-500	125	3	95	95	NUM
ftr-500	125	4	)	)	PUNCT
ftr-500	125	5	.	.	PUNCT
ftr-500	126	1	this	this	DET
ftr-500	126	2	last	last	ADJ
ftr-500	126	3	proposal	proposal	NOUN
ftr-500	126	4	would	would	AUX
ftr-500	126	5	thus	thus	ADV
ftr-500	126	6	create	create	VERB
ftr-500	126	7	parity	parity	NOUN
ftr-500	126	8	between	between	ADP
ftr-500	126	9	such	such	DET
ftr-500	126	10	a	a	DET
ftr-500	126	11	transaction	transaction	NOUN
ftr-500	126	12	and	and	CCONJ
ftr-500	126	13	its	its	PRON
ftr-500	126	14	economic	economic	ADJ
ftr-500	126	15	twin	twin	NOUN
ftr-500	126	16	,	,	PUNCT
ftr-500	126	17	a	a	DET
ftr-500	126	18	section	section	NOUN
ftr-500	126	19	355	355	NUM
ftr-500	126	20	spinoff	spinoff	NOUN
ftr-500	126	21	followed	follow	VERB
ftr-500	126	22	by	by	ADP
ftr-500	126	23	a	a	DET
ftr-500	126	24	nontaxable	nontaxable	ADJ
ftr-500	126	25	acquisition	acquisition	NOUN
ftr-500	126	26	of	of	ADP
ftr-500	126	27	the	the	DET
ftr-500	126	28	spinoff	spinoff	NOUN
ftr-500	126	29	corporation	corporation	NOUN
ftr-500	126	30	.	.	PUNCT
ftr-500	127	1	despite	despite	SCONJ
ftr-500	127	2	the	the	DET
ftr-500	127	3	fact	fact	NOUN
ftr-500	127	4	that	that	SCONJ
ftr-500	127	5	thompson	thompson	NOUN
ftr-500	127	6	grounds	ground	VERB
ftr-500	127	7	his	his	PRON
ftr-500	127	8	offerings	offering	NOUN
ftr-500	127	9	on	on	ADP
ftr-500	127	10	the	the	DET
ftr-500	127	11	laudable	laudable	ADJ
ftr-500	127	12	theme	theme	NOUN
ftr-500	127	13	of	of	ADP
ftr-500	127	14	neutrality	neutrality	NOUN
ftr-500	127	15	,	,	PUNCT
ftr-500	127	16	his	his	PRON
ftr-500	127	17	proposals	proposal	NOUN
ftr-500	127	18	for	for	ADP
ftr-500	127	19	tax	tax	NOUN
ftr-500	127	20	free	free	ADJ
ftr-500	127	21	reorganizations	reorganization	NOUN
ftr-500	127	22	will	will	AUX
ftr-500	127	23	certainly	certainly	ADV
ftr-500	127	24	strike	strike	VERB
ftr-500	127	25	some	some	DET
ftr-500	127	26	planners	planner	NOUN
ftr-500	127	27	as	as	ADP
ftr-500	127	28	too	too	ADV
ftr-500	127	29	harsh	harsh	ADJ
ftr-500	127	30	.	.	PUNCT
ftr-500	128	1	however	however	ADV
ftr-500	128	2	,	,	PUNCT
ftr-500	128	3	his	his	PRON
ftr-500	128	4	position	position	NOUN
ftr-500	128	5	with	with	ADP
ftr-500	128	6	respect	respect	NOUN
ftr-500	128	7	to	to	ADP
ftr-500	128	8	taxable	taxable	ADJ
ftr-500	128	9	asset	asset	NOUN
ftr-500	128	10	acquisitions	acquisition	NOUN
ftr-500	128	11	is	be	AUX
ftr-500	128	12	certain	certain	ADJ
ftr-500	128	13	to	to	PART
ftr-500	128	14	find	find	VERB
ftr-500	128	15	some	some	DET
ftr-500	128	16	supporters	supporter	NOUN
ftr-500	128	17	in	in	ADP
ftr-500	128	18	this	this	DET
ftr-500	128	19	same	same	ADJ
ftr-500	128	20	community	community	NOUN
ftr-500	128	21	.	.	PUNCT
ftr-500	129	1	thompson	thompson	PROPN
ftr-500	129	2	's	's	PART
ftr-500	129	3	view	view	NOUN
ftr-500	129	4	is	be	AUX
ftr-500	129	5	that	that	SCONJ
ftr-500	129	6	taxable	taxable	ADJ
ftr-500	129	7	asset	asset	NOUN
ftr-500	129	8	acquisitions	acquisition	NOUN
ftr-500	129	9	often	often	ADV
ftr-500	129	10	make	make	VERB
ftr-500	129	11	good	good	ADJ
ftr-500	129	12	sense	sense	NOUN
ftr-500	129	13	from	from	ADP
ftr-500	129	14	a	a	DET
ftr-500	129	15	business	business	NOUN
ftr-500	129	16	perspective	perspective	NOUN
ftr-500	129	17	,	,	PUNCT
ftr-500	129	18	'	'	PUNCT
ftr-500	129	19	and	and	CCONJ
ftr-500	129	20	that	that	SCONJ
ftr-500	129	21	the	the	DET
ftr-500	129	22	two	two	NUM
ftr-500	129	23	tiers	tier	NOUN
ftr-500	129	24	of	of	ADP
ftr-500	129	25	tax	tax	NOUN
ftr-500	129	26	imposed	impose	VERB
ftr-500	129	27	by	by	ADP
ftr-500	129	28	the	the	DET
ftr-500	129	29	repeal	repeal	NOUN
ftr-500	129	30	of	of	ADP
ftr-500	129	31	general	general	ADJ
ftr-500	129	32	utilities	utility	NOUN
ftr-500	129	33	has	have	AUX
ftr-500	129	34	unduly	unduly	ADV
ftr-500	129	35	restricted	restrict	VERB
ftr-500	129	36	their	their	PRON
ftr-500	129	37	use	use	NOUN
ftr-500	129	38	(	(	PUNCT
ftr-500	129	39	pp	pp	ADJ
ftr-500	129	40	.	.	PUNCT
ftr-500	130	1	97	97	NUM
ftr-500	130	2	-	-	PUNCT
ftr-500	130	3	98).2	98).2	NUM
ftr-500	130	4	"	"	PUNCT
ftr-500	130	5	but	but	CCONJ
ftr-500	130	6	even	even	ADV
ftr-500	130	7	here	here	ADV
ftr-500	130	8	his	his	PRON
ftr-500	130	9	proposal	proposal	NOUN
ftr-500	130	10	is	be	AUX
ftr-500	130	11	less	less	ADV
ftr-500	130	12	generous	generous	ADJ
ftr-500	130	13	than	than	ADP
ftr-500	130	14	those	those	PRON
ftr-500	130	15	of	of	ADP
ftr-500	130	16	others	other	NOUN
ftr-500	130	17	who	who	PRON
ftr-500	130	18	have	have	AUX
ftr-500	130	19	written	write	VERB
ftr-500	130	20	on	on	ADP
ftr-500	130	21	the	the	DET
ftr-500	130	22	subject	subject	NOUN
ftr-500	130	23	.	.	PUNCT
ftr-500	130	24	?	?	PUNCT
ftr-500	130	25	'	'	PUNCT
ftr-500	131	1	he	he	PRON
ftr-500	131	2	proposes	propose	VERB
ftr-500	131	3	a	a	DET
ftr-500	131	4	limited	limited	ADJ
ftr-500	131	5	carryover	carryover	NOUN
ftr-500	131	6	basis	basis	NOUN
ftr-500	131	7	option	option	NOUN
ftr-500	131	8	along	along	ADP
ftr-500	131	9	lines	line	NOUN
ftr-500	131	10	previously	previously	ADV
ftr-500	131	11	described	describe	VERB
ftr-500	131	12	by	by	ADP
ftr-500	131	13	professor	professor	PROPN
ftr-500	131	14	george	george	PROPN
ftr-500	131	15	k.	k.	PROPN
ftr-500	131	16	yin	yin	PROPN
ftr-500	131	17	(	(	PUNCT
ftr-500	131	18	pp	pp	ADJ
ftr-500	131	19	.	.	PUNCT
ftr-500	132	1	99104).2	99104).2	PRON
ftr-500	133	1	the	the	DET
ftr-500	133	2	key	key	ADJ
ftr-500	133	3	feature	feature	NOUN
ftr-500	133	4	of	of	ADP
ftr-500	133	5	the	the	DET
ftr-500	133	6	proposal	proposal	NOUN
ftr-500	133	7	is	be	AUX
ftr-500	133	8	that	that	SCONJ
ftr-500	133	9	a	a	DET
ftr-500	133	10	carryover	carryover	NOUN
ftr-500	133	11	basis	basis	NOUN
ftr-500	133	12	in	in	ADP
ftr-500	133	13	the	the	DET
ftr-500	133	14	target	target	NOUN
ftr-500	133	15	's	's	PART
ftr-500	133	16	assets	asset	NOUN
ftr-500	133	17	(	(	PUNCT
ftr-500	133	18	with	with	ADP
ftr-500	133	19	no	no	DET
ftr-500	133	20	target	target	NOUN
ftr-500	133	21	level	level	NOUN
ftr-500	133	22	tax	tax	NOUN
ftr-500	133	23	)	)	PUNCT
ftr-500	133	24	"	"	PUNCT
ftr-500	133	25	would	would	AUX
ftr-500	133	26	be	be	AUX
ftr-500	133	27	available	available	ADJ
ftr-500	133	28	[	[	X
ftr-500	133	29	but	but	CCONJ
ftr-500	133	30	]	]	PUNCT
ftr-500	133	31	only	only	ADV
ftr-500	133	32	where	where	SCONJ
ftr-500	133	33	there	there	PRON
ftr-500	133	34	is	be	VERB
ftr-500	133	35	an	an	DET
ftr-500	133	36	acquisition	acquisition	NOUN
ftr-500	133	37	of	of	ADP
ftr-500	133	38	substantially	substantially	ADV
ftr-500	133	39	all	all	PRON
ftr-500	133	40	of	of	ADP
ftr-500	133	41	the	the	DET
ftr-500	133	42	[	[	X
ftr-500	133	43	target	target	NOUN
ftr-500	133	44	's	's	PART
ftr-500	133	45	]	]	X
ftr-500	133	46	assets	asset	NOUN
ftr-500	133	47	"	"	PUNCT
ftr-500	133	48	by	by	ADP
ftr-500	133	49	a	a	DET
ftr-500	133	50	single	single	ADJ
ftr-500	133	51	substantially	substantially	ADV
ftr-500	133	52	all	all	DET
ftr-500	133	53	test	test	NOUN
ftr-500	133	54	would	would	AUX
ftr-500	133	55	look	look	VERB
ftr-500	133	56	at	at	ADP
ftr-500	133	57	the	the	DET
ftr-500	133	58	target	target	NOUN
ftr-500	133	59	's	's	PART
ftr-500	133	60	historic	historic	ADJ
ftr-500	133	61	assets	asset	NOUN
ftr-500	133	62	(	(	PUNCT
ftr-500	133	63	p.	p.	NOUN
ftr-500	133	64	67	67	NUM
ftr-500	133	65	)	)	PUNCT
ftr-500	133	66	.	.	PUNCT
ftr-500	134	1	18	18	NUM
ftr-500	134	2	.	.	PUNCT
ftr-500	134	3	see	see	VERB
ftr-500	134	4	bausch	bausch	PROPN
ftr-500	134	5	&	&	CCONJ
ftr-500	134	6	lomb	lomb	PROPN
ftr-500	134	7	optical	optical	PROPN
ftr-500	134	8	co.	co.	PROPN
ftr-500	135	1	v.	v.	ADP
ftr-500	135	2	commissioner	commissioner	PROPN
ftr-500	135	3	,	,	PUNCT
ftr-500	135	4	267	267	NUM
ftr-500	135	5	f.2d	f.2d	X
ftr-500	135	6	75	75	NUM
ftr-500	135	7	(	(	PUNCT
ftr-500	135	8	2d	2d	NUM
ftr-500	135	9	cir	cir	NOUN
ftr-500	135	10	.	.	PUNCT
ftr-500	135	11	)	)	PUNCT
ftr-500	136	1	(	(	PUNCT
ftr-500	136	2	holding	hold	VERB
ftr-500	136	3	that	that	DET
ftr-500	136	4	acquiror	acquiror	NOUN
ftr-500	136	5	's	's	PART
ftr-500	136	6	pre	pre	ADJ
ftr-500	136	7	-	-	ADJ
ftr-500	136	8	existing	exist	VERB
ftr-500	136	9	target	target	NOUN
ftr-500	136	10	stock	stock	NOUN
ftr-500	136	11	was	be	AUX
ftr-500	136	12	boot	boot	NOUN
ftr-500	136	13	in	in	ADP
ftr-500	136	14	an	an	DET
ftr-500	136	15	attempted	attempt	VERB
ftr-500	136	16	c	c	NOUN
ftr-500	136	17	reorganization	reorganization	NOUN
ftr-500	136	18	)	)	PUNCT
ftr-500	136	19	,	,	PUNCT
ftr-500	136	20	cert	cert	PROPN
ftr-500	136	21	.	.	PUNCT
ftr-500	137	1	denied	deny	VERB
ftr-500	137	2	,	,	PUNCT
ftr-500	137	3	361	361	NUM
ftr-500	137	4	u.s	u.s	PROPN
ftr-500	137	5	.	.	PROPN
ftr-500	137	6	835	835	NUM
ftr-500	137	7	(	(	PUNCT
ftr-500	137	8	1959	1959	NUM
ftr-500	137	9	)	)	PUNCT
ftr-500	137	10	.	.	PUNCT
ftr-500	138	1	19	19	NUM
ftr-500	138	2	.	.	PUNCT
ftr-500	139	1	this	this	PRON
ftr-500	139	2	reverses	reverse	VERB
ftr-500	139	3	rev	rev	NOUN
ftr-500	139	4	.	.	PUNCT
ftr-500	140	1	rul	rul	NOUN
ftr-500	140	2	.	.	PUNCT
ftr-500	141	1	70	70	NUM
ftr-500	141	2	-	-	SYM
ftr-500	141	3	140	140	NUM
ftr-500	141	4	,	,	PUNCT
ftr-500	141	5	1970	1970	NUM
ftr-500	141	6	-	-	SYM
ftr-500	141	7	1	1	NUM
ftr-500	141	8	c.b	c.b	PROPN
ftr-500	141	9	.	.	PROPN
ftr-500	141	10	73	73	NUM
ftr-500	141	11	.	.	PUNCT
ftr-500	141	12	20	20	NUM
ftr-500	141	13	.	.	PUNCT
ftr-500	142	1	the	the	DET
ftr-500	142	2	asset	asset	NOUN
ftr-500	142	3	acquisition	acquisition	NOUN
ftr-500	142	4	is	be	AUX
ftr-500	142	5	the	the	DET
ftr-500	142	6	most	most	ADV
ftr-500	142	7	direct	direct	ADJ
ftr-500	142	8	route	route	NOUN
ftr-500	142	9	for	for	ADP
ftr-500	142	10	avoiding	avoid	VERB
ftr-500	142	11	the	the	DET
ftr-500	142	12	target	target	NOUN
ftr-500	142	13	's	's	PART
ftr-500	142	14	liabilities	liability	NOUN
ftr-500	142	15	.	.	PUNCT
ftr-500	143	1	21	21	NUM
ftr-500	143	2	.	.	PUNCT
ftr-500	144	1	he	he	PRON
ftr-500	144	2	also	also	ADV
ftr-500	144	3	points	point	VERB
ftr-500	144	4	out	out	ADP
ftr-500	144	5	that	that	SCONJ
ftr-500	144	6	his	his	PRON
ftr-500	144	7	approach	approach	NOUN
ftr-500	144	8	creates	create	VERB
ftr-500	144	9	parity	parity	NOUN
ftr-500	144	10	between	between	ADP
ftr-500	144	11	taxable	taxable	ADJ
ftr-500	144	12	forward	forward	ADJ
ftr-500	144	13	triangular	triangular	NOUN
ftr-500	144	14	mergers	merger	NOUN
ftr-500	144	15	and	and	CCONJ
ftr-500	144	16	taxable	taxable	ADJ
ftr-500	144	17	reverse	reverse	NOUN
ftr-500	144	18	triangular	triangular	NOUN
ftr-500	144	19	mergers	merger	NOUN
ftr-500	144	20	(	(	PUNCT
ftr-500	144	21	pp	pp	ADJ
ftr-500	144	22	.	.	PUNCT
ftr-500	145	1	103	103	NUM
ftr-500	145	2	-	-	SYM
ftr-500	145	3	04	04	NUM
ftr-500	145	4	)	)	PUNCT
ftr-500	145	5	.	.	PUNCT
ftr-500	146	1	22	22	NUM
ftr-500	146	2	.	.	PUNCT
ftr-500	147	1	see	see	VERB
ftr-500	147	2	,	,	PUNCT
ftr-500	147	3	e.g.	e.g.	ADV
ftr-500	147	4	,	,	PUNCT
ftr-500	147	5	martin	martin	PROPN
ftr-500	147	6	d.	d.	PROPN
ftr-500	147	7	ginsburg	ginsburg	PROPN
ftr-500	147	8	et	et	PROPN
ftr-500	147	9	al	al	PROPN
ftr-500	147	10	.	.	PROPN
ftr-500	147	11	,	,	PUNCT
ftr-500	147	12	reexamining	reexamine	VERB
ftr-500	147	13	subchapter	subchapter	NOUN
ftr-500	147	14	c	c	NOUN
ftr-500	147	15	:	:	PUNCT
ftr-500	147	16	an	an	DET
ftr-500	147	17	overview	overview	NOUN
ftr-500	147	18	and	and	CCONJ
ftr-500	147	19	some	some	DET
ftr-500	147	20	modest	modest	ADJ
ftr-500	147	21	proposals	proposal	NOUN
ftr-500	147	22	to	to	PART
ftr-500	147	23	stimulate	stimulate	VERB
ftr-500	147	24	debate	debate	NOUN
ftr-500	147	25	,	,	PUNCT
ftr-500	147	26	in	in	ADP
ftr-500	147	27	corporate	corporate	ADJ
ftr-500	147	28	tax	tax	NOUN
ftr-500	147	29	reform	reform	NOUN
ftr-500	147	30	:	:	PUNCT
ftr-500	147	31	a	a	DET
ftr-500	147	32	report	report	NOUN
ftr-500	147	33	of	of	ADP
ftr-500	147	34	the	the	DET
ftr-500	147	35	invitational	invitational	ADJ
ftr-500	147	36	conference	conference	NOUN
ftr-500	147	37	on	on	ADP
ftr-500	147	38	subchapter	subchapter	NOUN
ftr-500	147	39	c	c	NOUN
ftr-500	147	40	39	39	NUM
ftr-500	147	41	,	,	PUNCT
ftr-500	147	42	57	57	NUM
ftr-500	147	43	(	(	PUNCT
ftr-500	147	44	george	george	PROPN
ftr-500	147	45	k.	k.	PROPN
ftr-500	147	46	yin	yin	PROPN
ftr-500	147	47	rptr	rptr	PROPN
ftr-500	147	48	.	.	PUNCT
ftr-500	148	1	&	&	CCONJ
ftr-500	148	2	george	george	PROPN
ftr-500	148	3	mundstock	mundstock	PROPN
ftr-500	148	4	assoc	assoc	PROPN
ftr-500	148	5	.	.	PUNCT
ftr-500	149	1	rptr	rptr	PROPN
ftr-500	149	2	.	.	PROPN
ftr-500	149	3	,	,	PUNCT
ftr-500	149	4	1988	1988	NUM
ftr-500	149	5	)	)	PUNCT
ftr-500	149	6	.	.	PUNCT
ftr-500	150	1	23	23	NUM
ftr-500	150	2	.	.	PUNCT
ftr-500	151	1	see	see	VERB
ftr-500	151	2	george	george	PROPN
ftr-500	151	3	k.	k.	PROPN
ftr-500	151	4	yin	yin	PROPN
ftr-500	151	5	,	,	PUNCT
ftr-500	151	6	carryover	carryover	NOUN
ftr-500	151	7	basis	basis	NOUN
ftr-500	151	8	asset	asset	NOUN
ftr-500	151	9	acquisition	acquisition	NOUN
ftr-500	151	10	regime	regime	NOUN
ftr-500	151	11	?	?	PUNCT
ftr-500	151	12	:	:	PUNCT
ftr-500	151	13	a	a	DET
ftr-500	151	14	few	few	ADJ
ftr-500	151	15	words	word	NOUN
ftr-500	151	16	of	of	ADP
ftr-500	151	17	caution	caution	NOUN
ftr-500	151	18	,	,	PUNCT
ftr-500	151	19	37	37	NUM
ftr-500	151	20	tax	tax	NOUN
ftr-500	151	21	notes	note	NOUN
ftr-500	151	22	415	415	NUM
ftr-500	151	23	(	(	PUNCT
ftr-500	151	24	oct	oct	PROPN
ftr-500	151	25	.	.	PROPN
ftr-500	151	26	26	26	NUM
ftr-500	151	27	,	,	PUNCT
ftr-500	151	28	1987	1987	NUM
ftr-500	151	29	)	)	PUNCT
ftr-500	151	30	.	.	PUNCT
ftr-500	152	1	yin	yin	PROPN
ftr-500	152	2	's	's	PART
ftr-500	152	3	proposal	proposal	NOUN
ftr-500	152	4	has	have	VERB
ftr-500	152	5	roots	root	NOUN
ftr-500	152	6	in	in	ADP
ftr-500	152	7	the	the	DET
ftr-500	152	8	1989	1989	NUM
ftr-500	152	9	al	al	PROPN
ftr-500	152	10	study	study	NOUN
ftr-500	152	11	.	.	PUNCT
ftr-500	153	1	for	for	ADP
ftr-500	153	2	a	a	DET
ftr-500	153	3	more	more	ADV
ftr-500	153	4	sweeping	sweeping	ADJ
ftr-500	153	5	carryover	carryover	NOUN
ftr-500	153	6	basis	basis	NOUN
ftr-500	153	7	proposal	proposal	NOUN
ftr-500	153	8	,	,	PUNCT
ftr-500	153	9	see	see	VERB
ftr-500	153	10	glenn	glenn	PROPN
ftr-500	153	11	b.	b.	PROPN
ftr-500	153	12	coven	coven	PROPN
ftr-500	153	13	.	.	PUNCT
ftr-500	154	1	taxing	tax	VERB
ftr-500	154	2	corporate	corporate	ADJ
ftr-500	154	3	acquisitions	acquisition	NOUN
ftr-500	154	4	:	:	PUNCT
ftr-500	154	5	a	a	DET
ftr-500	154	6	proposal	proposal	NOUN
ftr-500	154	7	for	for	ADP
ftr-500	154	8	mandatory	mandatory	ADJ
ftr-500	154	9	uniform	uniform	ADJ
ftr-500	154	10	rules	rule	NOUN
ftr-500	154	11	,	,	PUNCT
ftr-500	154	12	44	44	NUM
ftr-500	154	13	tax	tax	NOUN
ftr-500	154	14	l	l	NOUN
ftr-500	154	15	rev	rev	X
ftr-500	154	16	.	.	PROPN
ftr-500	154	17	145	145	NUM
ftr-500	154	18	(	(	PUNCT
ftr-500	154	19	1989	1989	NUM
ftr-500	154	20	)	)	PUNCT
ftr-500	154	21	.	.	PUNCT
ftr-500	155	1	19931	19931	NUM
ftr-500	155	2	florida	florida	PROPN
ftr-500	155	3	tax	tax	NOUN
ftr-500	155	4	review	review	NOUN
ftr-500	155	5	acquiror	acquiror	NOUN
ftr-500	155	6	(	(	PUNCT
ftr-500	155	7	p.	p.	NOUN
ftr-500	155	8	99	99	NUM
ftr-500	155	9	)	)	PUNCT
ftr-500	155	10	.	.	PUNCT
ftr-500	156	1	taking	take	VERB
ftr-500	156	2	a	a	DET
ftr-500	156	3	more	more	ADV
ftr-500	156	4	restrictive	restrictive	ADJ
ftr-500	156	5	view	view	NOUN
ftr-500	156	6	than	than	ADP
ftr-500	156	7	yin	yin	PROPN
ftr-500	156	8	,	,	PUNCT
ftr-500	156	9	thompson	thompson	PROPN
ftr-500	156	10	would	would	AUX
ftr-500	156	11	apply	apply	VERB
ftr-500	156	12	the	the	DET
ftr-500	156	13	substantially	substantially	ADV
ftr-500	156	14	all	all	DET
ftr-500	156	15	test	test	NOUN
ftr-500	156	16	to	to	ADP
ftr-500	156	17	the	the	DET
ftr-500	156	18	target	target	NOUN
ftr-500	156	19	's	's	PART
ftr-500	156	20	historic	historic	ADJ
ftr-500	156	21	assets	asset	NOUN
ftr-500	156	22	(	(	PUNCT
ftr-500	156	23	pp	pp	ADJ
ftr-500	156	24	.	.	NOUN
ftr-500	156	25	100	100	NUM
ftr-500	156	26	,	,	PUNCT
ftr-500	156	27	103).24	103).24	NUM
ftr-500	156	28	another	another	DET
ftr-500	156	29	liberalizing	liberalize	VERB
ftr-500	156	30	element	element	NOUN
ftr-500	156	31	in	in	ADP
ftr-500	156	32	thompson	thompson	PROPN
ftr-500	156	33	's	's	PART
ftr-500	156	34	plan	plan	NOUN
ftr-500	156	35	is	be	AUX
ftr-500	156	36	an	an	DET
ftr-500	156	37	option	option	NOUN
ftr-500	156	38	for	for	ADP
ftr-500	156	39	carryover	carryover	NOUN
ftr-500	156	40	basis	basis	NOUN
ftr-500	156	41	(	(	PUNCT
ftr-500	156	42	and	and	CCONJ
ftr-500	156	43	nonrecognition	nonrecognition	NOUN
ftr-500	156	44	)	)	PUNCT
ftr-500	156	45	with	with	ADP
ftr-500	156	46	respect	respect	NOUN
ftr-500	156	47	to	to	ADP
ftr-500	156	48	goodwill	goodwill	NOUN
ftr-500	156	49	in	in	ADP
ftr-500	156	50	otherwise	otherwise	ADV
ftr-500	156	51	cost	cost	VERB
ftr-500	156	52	basis	basis	NOUN
ftr-500	156	53	acquisitions	acquisition	NOUN
ftr-500	156	54	of	of	ADP
ftr-500	156	55	stand	stand	VERB
ftr-500	156	56	-	-	PUNCT
ftr-500	156	57	alone	alone	ADV
ftr-500	156	58	targets	target	NOUN
ftr-500	156	59	(	(	PUNCT
ftr-500	156	60	pp	pp	ADJ
ftr-500	156	61	.	.	PUNCT
ftr-500	157	1	110	110	NUM
ftr-500	157	2	-	-	SYM
ftr-500	157	3	12	12	NUM
ftr-500	157	4	)	)	PUNCT
ftr-500	157	5	.	.	PUNCT
ftr-500	158	1	as	as	SCONJ
ftr-500	158	2	thompson	thompson	PROPN
ftr-500	158	3	recognizes	recognize	VERB
ftr-500	158	4	,	,	PUNCT
ftr-500	158	5	this	this	DET
ftr-500	158	6	proposal	proposal	NOUN
ftr-500	158	7	may	may	AUX
ftr-500	158	8	seem	seem	VERB
ftr-500	158	9	less	less	ADV
ftr-500	158	10	significant	significant	ADJ
ftr-500	158	11	with	with	ADP
ftr-500	158	12	the	the	DET
ftr-500	158	13	enactment	enactment	NOUN
ftr-500	158	14	of	of	ADP
ftr-500	158	15	provisions	provision	NOUN
ftr-500	158	16	allowing	allow	VERB
ftr-500	158	17	for	for	ADP
ftr-500	158	18	the	the	DET
ftr-500	158	19	amortization	amortization	NOUN
ftr-500	158	20	of	of	ADP
ftr-500	158	21	purchased	purchase	VERB
ftr-500	158	22	goodwill	goodwill	NOUN
ftr-500	158	23	(	(	PUNCT
ftr-500	158	24	p.	p.	NOUN
ftr-500	158	25	112	112	NUM
ftr-500	158	26	)	)	PUNCT
ftr-500	158	27	.	.	PUNCT
ftr-500	159	1	2	2	NUM
ftr-500	159	2	he	he	PRON
ftr-500	159	3	argues	argue	VERB
ftr-500	159	4	,	,	PUNCT
ftr-500	159	5	however	however	ADV
ftr-500	159	6	,	,	PUNCT
ftr-500	159	7	that	that	SCONJ
ftr-500	159	8	a	a	DET
ftr-500	159	9	modified	modify	VERB
ftr-500	159	10	version	version	NOUN
ftr-500	159	11	of	of	ADP
ftr-500	159	12	the	the	DET
ftr-500	159	13	proposal	proposal	NOUN
ftr-500	159	14	should	should	AUX
ftr-500	159	15	still	still	ADV
ftr-500	159	16	be	be	AUX
ftr-500	159	17	enacted	enact	VERB
ftr-500	159	18	because	because	SCONJ
ftr-500	159	19	the	the	DET
ftr-500	159	20	tax	tax	NOUN
ftr-500	159	21	cost	cost	NOUN
ftr-500	159	22	of	of	ADP
ftr-500	159	23	current	current	ADJ
ftr-500	159	24	gain	gain	NOUN
ftr-500	159	25	recognition	recognition	NOUN
ftr-500	159	26	on	on	ADP
ftr-500	159	27	purchased	purchase	VERB
ftr-500	159	28	goodwill	goodwill	NOUN
ftr-500	159	29	will	will	AUX
ftr-500	159	30	continue	continue	VERB
ftr-500	159	31	to	to	PART
ftr-500	159	32	unduly	unduly	ADV
ftr-500	159	33	limit	limit	VERB
ftr-500	159	34	the	the	DET
ftr-500	159	35	use	use	NOUN
ftr-500	159	36	of	of	ADP
ftr-500	159	37	taxable	taxable	ADJ
ftr-500	159	38	asset	asset	NOUN
ftr-500	159	39	acquisitions	acquisition	NOUN
ftr-500	159	40	(	(	PUNCT
ftr-500	159	41	p.	p.	NOUN
ftr-500	159	42	113).26	113).26	NUM
ftr-500	159	43	nonrecognition	nonrecognition	NOUN
ftr-500	159	44	with	with	ADP
ftr-500	159	45	respect	respect	NOUN
ftr-500	159	46	to	to	ADP
ftr-500	159	47	goodwill	goodwill	NOUN
ftr-500	159	48	is	be	AUX
ftr-500	159	49	in	in	ADP
ftr-500	159	50	thompson	thompson	NOUN
ftr-500	159	51	's	's	PART
ftr-500	159	52	view	view	NOUN
ftr-500	159	53	simply	simply	ADV
ftr-500	159	54	another	another	DET
ftr-500	159	55	product	product	NOUN
ftr-500	159	56	of	of	ADP
ftr-500	159	57	the	the	DET
ftr-500	159	58	quest	quest	NOUN
ftr-500	159	59	for	for	ADP
ftr-500	159	60	economic	economic	ADJ
ftr-500	159	61	neutrality	neutrality	NOUN
ftr-500	159	62	in	in	ADP
ftr-500	159	63	the	the	DET
ftr-500	159	64	tax	tax	NOUN
ftr-500	159	65	system	system	NOUN
ftr-500	159	66	between	between	ADP
ftr-500	159	67	taxable	taxable	ADJ
ftr-500	159	68	stock	stock	NOUN
ftr-500	159	69	acquisitions	acquisition	NOUN
ftr-500	159	70	and	and	CCONJ
ftr-500	159	71	taxable	taxable	ADJ
ftr-500	159	72	asset	asset	NOUN
ftr-500	159	73	acquisitions	acquisition	NOUN
ftr-500	159	74	(	(	PUNCT
ftr-500	159	75	pp	pp	ADJ
ftr-500	159	76	.	.	PUNCT
ftr-500	160	1	114	114	NUM
ftr-500	160	2	-	-	SYM
ftr-500	160	3	15	15	NUM
ftr-500	160	4	)	)	PUNCT
ftr-500	160	5	.	.	PUNCT
ftr-500	161	1	an	an	DET
ftr-500	161	2	extension	extension	NOUN
ftr-500	161	3	of	of	ADP
ftr-500	161	4	this	this	DET
ftr-500	161	5	policy	policy	NOUN
ftr-500	161	6	,	,	PUNCT
ftr-500	161	7	that	that	SCONJ
ftr-500	161	8	planners	planner	NOUN
ftr-500	161	9	will	will	AUX
ftr-500	161	10	find	find	VERB
ftr-500	161	11	less	less	ADV
ftr-500	161	12	palatable	palatable	ADJ
ftr-500	161	13	,	,	PUNCT
ftr-500	161	14	is	be	AUX
ftr-500	161	15	thompson	thompson	NOUN
ftr-500	161	16	's	's	PART
ftr-500	161	17	proposal	proposal	NOUN
ftr-500	161	18	for	for	ADP
ftr-500	161	19	a	a	DET
ftr-500	161	20	mandatory	mandatory	ADJ
ftr-500	161	21	section	section	NOUN
ftr-500	161	22	338	338	NUM
ftr-500	161	23	election	election	NOUN
ftr-500	161	24	in	in	ADP
ftr-500	161	25	certain	certain	ADJ
ftr-500	161	26	stock	stock	NOUN
ftr-500	161	27	acquisitions	acquisition	NOUN
ftr-500	161	28	.	.	PUNCT
ftr-500	162	1	he	he	PRON
ftr-500	162	2	would	would	AUX
ftr-500	162	3	have	have	VERB
ftr-500	162	4	taxable	taxable	ADJ
ftr-500	162	5	stock	stock	NOUN
ftr-500	162	6	acquisitions	acquisition	NOUN
ftr-500	162	7	satisfy	satisfy	VERB
ftr-500	162	8	the	the	DET
ftr-500	162	9	substantially	substantially	ADV
ftr-500	162	10	all	all	DET
ftr-500	162	11	test	test	NOUN
ftr-500	162	12	in	in	ADP
ftr-500	162	13	order	order	NOUN
ftr-500	162	14	for	for	SCONJ
ftr-500	162	15	the	the	DET
ftr-500	162	16	target	target	NOUN
ftr-500	162	17	to	to	PART
ftr-500	162	18	continue	continue	VERB
ftr-500	162	19	its	its	PRON
ftr-500	162	20	basis	basis	NOUN
ftr-500	162	21	(	(	PUNCT
ftr-500	162	22	pp	pp	ADJ
ftr-500	162	23	.	.	PUNCT
ftr-500	163	1	117	117	NUM
ftr-500	163	2	-	-	SYM
ftr-500	163	3	19	19	NUM
ftr-500	163	4	)	)	PUNCT
ftr-500	163	5	.	.	PUNCT
ftr-500	164	1	otherwise	otherwise	ADV
ftr-500	164	2	a	a	DET
ftr-500	164	3	mandatory	mandatory	ADJ
ftr-500	164	4	section	section	NOUN
ftr-500	164	5	338	338	NUM
ftr-500	164	6	election	election	NOUN
ftr-500	164	7	would	would	AUX
ftr-500	164	8	force	force	VERB
ftr-500	164	9	the	the	DET
ftr-500	164	10	target	target	NOUN
ftr-500	164	11	to	to	PART
ftr-500	164	12	recognize	recognize	VERB
ftr-500	164	13	gain	gain	NOUN
ftr-500	164	14	.	.	PUNCT
ftr-500	165	1	in	in	ADP
ftr-500	165	2	short	short	ADJ
ftr-500	165	3	,	,	PUNCT
ftr-500	165	4	taxable	taxable	ADJ
ftr-500	165	5	stock	stock	NOUN
ftr-500	165	6	acquisitions	acquisition	NOUN
ftr-500	165	7	must	must	AUX
ftr-500	165	8	be	be	AUX
ftr-500	165	9	like	like	ADP
ftr-500	165	10	other	other	ADJ
ftr-500	165	11	acquisitive	acquisitive	ADJ
ftr-500	165	12	reorganizations	reorganization	NOUN
ftr-500	165	13	except	except	SCONJ
ftr-500	165	14	for	for	ADP
ftr-500	165	15	the	the	DET
ftr-500	165	16	failure	failure	NOUN
ftr-500	165	17	to	to	PART
ftr-500	165	18	satisfy	satisfy	VERB
ftr-500	165	19	continuity	continuity	NOUN
ftr-500	165	20	of	of	ADP
ftr-500	165	21	interest	interest	NOUN
ftr-500	165	22	.	.	PUNCT
ftr-500	166	1	the	the	DET
ftr-500	166	2	intent	intent	NOUN
ftr-500	166	3	is	be	AUX
ftr-500	166	4	to	to	PART
ftr-500	166	5	create	create	VERB
ftr-500	166	6	parity	parity	NOUN
ftr-500	166	7	between	between	ADP
ftr-500	166	8	stock	stock	NOUN
ftr-500	166	9	and	and	CCONJ
ftr-500	166	10	asset	asset	NOUN
ftr-500	166	11	acquisitions	acquisition	NOUN
ftr-500	166	12	.	.	PUNCT
ftr-500	167	1	"	"	PUNCT
ftr-500	167	2	carryover	carryover	NOUN
ftr-500	167	3	basis	basis	NOUN
ftr-500	167	4	treatment	treatment	NOUN
ftr-500	167	5	applies	apply	VERB
ftr-500	167	6	to	to	ADP
ftr-500	167	7	both	both	DET
ftr-500	167	8	types	type	NOUN
ftr-500	167	9	of	of	ADP
ftr-500	167	10	transactions	transaction	NOUN
ftr-500	167	11	provided	provide	VERB
ftr-500	167	12	the	the	DET
ftr-500	167	13	substantially	substantially	ADV
ftr-500	167	14	all	all	DET
ftr-500	167	15	test	test	NOUN
ftr-500	167	16	is	be	AUX
ftr-500	167	17	satisfied	satisfied	ADJ
ftr-500	167	18	,	,	PUNCT
ftr-500	167	19	and	and	CCONJ
ftr-500	167	20	if	if	SCONJ
ftr-500	167	21	that	that	DET
ftr-500	167	22	test	test	NOUN
ftr-500	167	23	is	be	AUX
ftr-500	167	24	not	not	PART
ftr-500	167	25	satisfied	satisfied	ADJ
ftr-500	167	26	,	,	PUNCT
ftr-500	167	27	then	then	ADV
ftr-500	167	28	in	in	ADP
ftr-500	167	29	both	both	DET
ftr-500	167	30	types	type	NOUN
ftr-500	167	31	of	of	ADP
ftr-500	167	32	transactions	transaction	NOUN
ftr-500	167	33	the	the	DET
ftr-500	167	34	target	target	NOUN
ftr-500	167	35	corporation	corporation	NOUN
ftr-500	167	36	is	be	AUX
ftr-500	167	37	subject	subject	ADJ
ftr-500	167	38	to	to	ADP
ftr-500	167	39	taxation	taxation	NOUN
ftr-500	167	40	and	and	CCONJ
ftr-500	167	41	there	there	PRON
ftr-500	167	42	is	be	VERB
ftr-500	167	43	a	a	DET
ftr-500	167	44	step	step	NOUN
ftr-500	167	45	-	-	PUNCT
ftr-500	167	46	up	up	NOUN
ftr-500	167	47	in	in	ADP
ftr-500	167	48	basis	basis	NOUN
ftr-500	167	49	for	for	ADP
ftr-500	167	50	its	its	PRON
ftr-500	167	51	assets	asset	NOUN
ftr-500	167	52	"	"	PUNCT
ftr-500	167	53	(	(	PUNCT
ftr-500	167	54	p.	p.	NOUN
ftr-500	167	55	119	119	NUM
ftr-500	167	56	)	)	PUNCT
ftr-500	167	57	.	.	PUNCT
ftr-500	168	1	other	other	ADJ
ftr-500	168	2	than	than	ADP
ftr-500	168	3	the	the	DET
ftr-500	168	4	continuity	continuity	NOUN
ftr-500	168	5	of	of	ADP
ftr-500	168	6	interest	interest	NOUN
ftr-500	168	7	proposal	proposal	NOUN
ftr-500	168	8	,	,	PUNCT
ftr-500	168	9	the	the	DET
ftr-500	168	10	proposal	proposal	NOUN
ftr-500	168	11	to	to	PART
ftr-500	168	12	extend	extend	VERB
ftr-500	168	13	the	the	DET
ftr-500	168	14	substantially	substantially	ADV
ftr-500	168	15	all	all	DET
ftr-500	168	16	test	test	NOUN
ftr-500	168	17	may	may	AUX
ftr-500	168	18	be	be	AUX
ftr-500	168	19	the	the	DET
ftr-500	168	20	most	most	ADV
ftr-500	168	21	controversial	controversial	ADJ
ftr-500	168	22	.	.	PUNCT
ftr-500	169	1	one	one	PRON
ftr-500	169	2	can	can	AUX
ftr-500	169	3	say	say	VERB
ftr-500	169	4	that	that	SCONJ
ftr-500	169	5	in	in	ADP
ftr-500	169	6	their	their	PRON
ftr-500	169	7	economic	economic	ADJ
ftr-500	169	8	substance	substance	NOUN
ftr-500	169	9	taxable	taxable	ADJ
ftr-500	169	10	asset	asset	NOUN
ftr-500	169	11	acquisitions	acquisition	NOUN
ftr-500	169	12	and	and	CCONJ
ftr-500	169	13	taxable	taxable	ADJ
ftr-500	169	14	stock	stock	NOUN
ftr-500	169	15	24	24	NUM
ftr-500	169	16	.	.	PUNCT
ftr-500	170	1	according	accord	VERB
ftr-500	170	2	to	to	ADP
ftr-500	170	3	thompson	thompson	PROPN
ftr-500	170	4	,	,	PUNCT
ftr-500	170	5	this	this	DET
ftr-500	170	6	approach	approach	NOUN
ftr-500	170	7	is	be	AUX
ftr-500	170	8	like	like	ADP
ftr-500	170	9	old	old	ADJ
ftr-500	170	10	§	§	PROPN
ftr-500	170	11	337	337	NUM
ftr-500	170	12	before	before	ADP
ftr-500	170	13	the	the	DET
ftr-500	170	14	repeal	repeal	NOUN
ftr-500	170	15	of	of	ADP
ftr-500	170	16	general	general	ADJ
ftr-500	170	17	utilities	utility	NOUN
ftr-500	170	18	without	without	ADP
ftr-500	170	19	the	the	DET
ftr-500	170	20	step	step	NOUN
ftr-500	170	21	-	-	PUNCT
ftr-500	170	22	up	up	NOUN
ftr-500	170	23	in	in	ADP
ftr-500	170	24	basis	basis	NOUN
ftr-500	170	25	.	.	PUNCT
ftr-500	171	1	under	under	ADP
ftr-500	171	2	yin	yin	PROPN
ftr-500	171	3	's	's	PART
ftr-500	171	4	proposal	proposal	NOUN
ftr-500	171	5	the	the	DET
ftr-500	171	6	test	test	NOUN
ftr-500	171	7	would	would	AUX
ftr-500	171	8	be	be	AUX
ftr-500	171	9	applied	apply	VERB
ftr-500	171	10	to	to	ADP
ftr-500	171	11	the	the	DET
ftr-500	171	12	target	target	NOUN
ftr-500	171	13	's	's	PART
ftr-500	171	14	assets	asset	NOUN
ftr-500	171	15	held	hold	VERB
ftr-500	171	16	at	at	ADP
ftr-500	171	17	the	the	DET
ftr-500	171	18	time	time	NOUN
ftr-500	171	19	of	of	ADP
ftr-500	171	20	the	the	DET
ftr-500	171	21	acquisition	acquisition	NOUN
ftr-500	171	22	.	.	PUNCT
ftr-500	172	1	yin	yin	PROPN
ftr-500	172	2	,	,	PUNCT
ftr-500	172	3	supra	supra	PROPN
ftr-500	172	4	note	note	PROPN
ftr-500	172	5	23	23	NUM
ftr-500	172	6	,	,	PUNCT
ftr-500	172	7	at	at	ADP
ftr-500	172	8	421	421	NUM
ftr-500	172	9	.	.	PUNCT
ftr-500	173	1	this	this	PRON
ftr-500	173	2	would	would	AUX
ftr-500	173	3	permit	permit	VERB
ftr-500	173	4	pre	pre	ADJ
ftr-500	173	5	-	-	ADJ
ftr-500	173	6	acquisition	acquisition	ADJ
ftr-500	173	7	sales	sale	NOUN
ftr-500	173	8	of	of	ADP
ftr-500	173	9	assets	asset	NOUN
ftr-500	173	10	that	that	PRON
ftr-500	173	11	would	would	AUX
ftr-500	173	12	be	be	AUX
ftr-500	173	13	fully	fully	ADV
ftr-500	173	14	taxable	taxable	ADJ
ftr-500	173	15	without	without	ADP
ftr-500	173	16	affecting	affect	VERB
ftr-500	173	17	the	the	DET
ftr-500	173	18	validity	validity	NOUN
ftr-500	173	19	of	of	ADP
ftr-500	173	20	the	the	DET
ftr-500	173	21	carryover	carryover	NOUN
ftr-500	173	22	basis	basis	NOUN
ftr-500	173	23	transaction	transaction	NOUN
ftr-500	173	24	.	.	PUNCT
ftr-500	174	1	25	25	NUM
ftr-500	174	2	.	.	PUNCT
ftr-500	175	1	the	the	DET
ftr-500	175	2	omnibus	omnibus	ADJ
ftr-500	175	3	budget	budget	NOUN
ftr-500	175	4	reconciliation	reconciliation	NOUN
ftr-500	175	5	act	act	NOUN
ftr-500	175	6	of	of	ADP
ftr-500	175	7	1993	1993	NUM
ftr-500	175	8	contains	contain	VERB
ftr-500	175	9	such	such	DET
ftr-500	175	10	a	a	DET
ftr-500	175	11	provision	provision	NOUN
ftr-500	175	12	.	.	PUNCT
ftr-500	176	1	it	it	PRON
ftr-500	176	2	added	add	VERB
ftr-500	176	3	new	new	ADJ
ftr-500	176	4	§	§	PROPN
ftr-500	176	5	197	197	NUM
ftr-500	176	6	to	to	ADP
ftr-500	176	7	the	the	DET
ftr-500	176	8	code	code	NOUN
ftr-500	176	9	which	which	PRON
ftr-500	176	10	allows	allow	VERB
ftr-500	176	11	amortization	amortization	NOUN
ftr-500	176	12	of	of	ADP
ftr-500	176	13	purchased	purchase	VERB
ftr-500	176	14	goodwill	goodwill	NOUN
ftr-500	176	15	and	and	CCONJ
ftr-500	176	16	other	other	ADJ
ftr-500	176	17	intangibles	intangible	NOUN
ftr-500	176	18	over	over	ADP
ftr-500	176	19	a	a	DET
ftr-500	176	20	15	15	NUM
ftr-500	176	21	-	-	PUNCT
ftr-500	176	22	year	year	NOUN
ftr-500	176	23	period	period	NOUN
ftr-500	176	24	.	.	PUNCT
ftr-500	177	1	omnibus	omnibus	NOUN
ftr-500	177	2	budget	budget	NOUN
ftr-500	177	3	reconciliation	reconciliation	NOUN
ftr-500	177	4	act	act	NOUN
ftr-500	177	5	of	of	ADP
ftr-500	177	6	1993	1993	NUM
ftr-500	177	7	,	,	PUNCT
ftr-500	177	8	pub	pub	NOUN
ftr-500	177	9	.	.	PUNCT
ftr-500	178	1	l.	l.	PROPN
ftr-500	178	2	no	no	INTJ
ftr-500	178	3	.	.	PROPN
ftr-500	179	1	103	103	NUM
ftr-500	179	2	-	-	SYM
ftr-500	179	3	66	66	NUM
ftr-500	179	4	,	,	PUNCT
ftr-500	179	5	§	§	PROPN
ftr-500	179	6	13261	13261	NUM
ftr-500	179	7	,	,	PUNCT
ftr-500	179	8	107	107	NUM
ftr-500	179	9	stat	stat	NOUN
ftr-500	179	10	.	.	PUNCT
ftr-500	180	1	312	312	NUM
ftr-500	180	2	.	.	NUM
ftr-500	180	3	26	26	NUM
ftr-500	180	4	.	.	PUNCT
ftr-500	181	1	however	however	ADV
ftr-500	181	2	,	,	PUNCT
ftr-500	181	3	at	at	ADV
ftr-500	181	4	least	least	ADV
ftr-500	181	5	one	one	NUM
ftr-500	181	6	commentator	commentator	NOUN
ftr-500	181	7	thinks	think	VERB
ftr-500	181	8	that	that	SCONJ
ftr-500	181	9	the	the	DET
ftr-500	181	10	new	new	ADJ
ftr-500	181	11	provision	provision	NOUN
ftr-500	181	12	permitting	permit	VERB
ftr-500	181	13	amortization	amortization	NOUN
ftr-500	181	14	of	of	ADP
ftr-500	181	15	intangibles	intangible	NOUN
ftr-500	181	16	will	will	AUX
ftr-500	181	17	significantly	significantly	ADV
ftr-500	181	18	increase	increase	VERB
ftr-500	181	19	the	the	DET
ftr-500	181	20	number	number	NOUN
ftr-500	181	21	of	of	ADP
ftr-500	181	22	taxable	taxable	ADJ
ftr-500	181	23	asset	asset	NOUN
ftr-500	181	24	acquisitions	acquisition	NOUN
ftr-500	181	25	.	.	PUNCT
ftr-500	182	1	see	see	VERB
ftr-500	182	2	george	george	PROPN
ftr-500	182	3	brode	brode	PROPN
ftr-500	182	4	,	,	PUNCT
ftr-500	182	5	jr	jr	PROPN
ftr-500	182	6	.	.	PROPN
ftr-500	182	7	,	,	PUNCT
ftr-500	182	8	structuring	structure	VERB
ftr-500	182	9	taxable	taxable	ADJ
ftr-500	182	10	acquisitions	acquisition	NOUN
ftr-500	182	11	of	of	ADP
ftr-500	182	12	intangibles	intangible	NOUN
ftr-500	182	13	under	under	ADP
ftr-500	182	14	section	section	NOUN
ftr-500	182	15	197	197	NUM
ftr-500	182	16	,	,	PUNCT
ftr-500	182	17	60	60	NUM
ftr-500	182	18	tax	tax	NOUN
ftr-500	182	19	notes	note	NOUN
ftr-500	182	20	1011	1011	NUM
ftr-500	182	21	(	(	PUNCT
ftr-500	182	22	aug	aug	PROPN
ftr-500	182	23	.	.	PROPN
ftr-500	182	24	16	16	NUM
ftr-500	182	25	,	,	PUNCT
ftr-500	182	26	1993	1993	NUM
ftr-500	182	27	)	)	PUNCT
ftr-500	182	28	.	.	PUNCT
ftr-500	183	1	[	[	X
ftr-500	183	2	vol	vol	NOUN
ftr-500	183	3	.	.	PUNCT
ftr-500	183	4	1:9	1:9	NUM
ftr-500	183	5	the	the	DET
ftr-500	183	6	merger	merger	NOUN
ftr-500	183	7	puzzle	puzzle	NOUN
ftr-500	183	8	acquisitions	acquisition	NOUN
ftr-500	183	9	are	be	AUX
ftr-500	183	10	the	the	DET
ftr-500	183	11	same.27	same.27	PROPN
ftr-500	183	12	but	but	CCONJ
ftr-500	183	13	is	be	AUX
ftr-500	183	14	this	this	PRON
ftr-500	183	15	sufficiently	sufficiently	ADV
ftr-500	183	16	true	true	ADJ
ftr-500	183	17	to	to	PART
ftr-500	183	18	justify	justify	VERB
ftr-500	183	19	this	this	DET
ftr-500	183	20	mandatory	mandatory	ADJ
ftr-500	183	21	section	section	NOUN
ftr-500	183	22	338	338	NUM
ftr-500	183	23	election	election	NOUN
ftr-500	183	24	?	?	PUNCT
ftr-500	184	1	consider	consider	VERB
ftr-500	184	2	the	the	DET
ftr-500	184	3	buyer	buyer	NOUN
ftr-500	184	4	that	that	PRON
ftr-500	184	5	purchases	purchase	VERB
ftr-500	184	6	the	the	DET
ftr-500	184	7	stock	stock	NOUN
ftr-500	184	8	of	of	ADP
ftr-500	184	9	a	a	DET
ftr-500	184	10	corporation	corporation	NOUN
ftr-500	184	11	without	without	ADP
ftr-500	184	12	making	make	VERB
ftr-500	184	13	any	any	DET
ftr-500	184	14	changes	change	NOUN
ftr-500	184	15	in	in	ADP
ftr-500	184	16	its	its	PRON
ftr-500	184	17	management	management	NOUN
ftr-500	184	18	or	or	CCONJ
ftr-500	184	19	operations	operation	NOUN
ftr-500	184	20	.	.	PUNCT
ftr-500	185	1	its	its	PRON
ftr-500	185	2	purpose	purpose	NOUN
ftr-500	185	3	was	be	AUX
ftr-500	185	4	simply	simply	ADV
ftr-500	185	5	to	to	PART
ftr-500	185	6	make	make	VERB
ftr-500	185	7	a	a	DET
ftr-500	185	8	sound	sound	ADJ
ftr-500	185	9	investment	investment	NOUN
ftr-500	185	10	.	.	PUNCT
ftr-500	186	1	does	do	AUX
ftr-500	186	2	such	such	DET
ftr-500	186	3	a	a	DET
ftr-500	186	4	buyer	buyer	NOUN
ftr-500	186	5	stand	stand	NOUN
ftr-500	186	6	in	in	ADP
ftr-500	186	7	the	the	DET
ftr-500	186	8	same	same	ADJ
ftr-500	186	9	relationship	relationship	NOUN
ftr-500	186	10	to	to	ADP
ftr-500	186	11	the	the	DET
ftr-500	186	12	target	target	NOUN
ftr-500	186	13	's	's	PART
ftr-500	186	14	assets	asset	NOUN
ftr-500	186	15	as	as	ADP
ftr-500	186	16	the	the	DET
ftr-500	186	17	corporation	corporation	NOUN
ftr-500	186	18	that	that	PRON
ftr-500	186	19	purchases	purchase	VERB
ftr-500	186	20	those	those	DET
ftr-500	186	21	assets	asset	NOUN
ftr-500	186	22	directly	directly	ADV
ftr-500	186	23	?	?	PUNCT
ftr-500	187	1	though	though	SCONJ
ftr-500	187	2	we	we	PRON
ftr-500	187	3	may	may	AUX
ftr-500	187	4	say	say	VERB
ftr-500	187	5	that	that	SCONJ
ftr-500	187	6	the	the	DET
ftr-500	187	7	corporate	corporate	ADJ
ftr-500	187	8	shell	shell	NOUN
ftr-500	187	9	is	be	AUX
ftr-500	187	10	a	a	DET
ftr-500	187	11	fiction	fiction	NOUN
ftr-500	187	12	,	,	PUNCT
ftr-500	187	13	it	it	PRON
ftr-500	187	14	is	be	AUX
ftr-500	187	15	a	a	DET
ftr-500	187	16	fiction	fiction	NOUN
ftr-500	187	17	that	that	SCONJ
ftr-500	187	18	by	by	ADP
ftr-500	187	19	long	long	ADJ
ftr-500	187	20	usage	usage	NOUN
ftr-500	187	21	has	have	AUX
ftr-500	187	22	become	become	VERB
ftr-500	187	23	true	true	ADJ
ftr-500	187	24	.	.	PUNCT
ftr-500	188	1	in	in	ADP
ftr-500	188	2	a	a	DET
ftr-500	188	3	sense	sense	NOUN
ftr-500	188	4	the	the	DET
ftr-500	188	5	fiction	fiction	NOUN
ftr-500	188	6	is	be	AUX
ftr-500	188	7	dead.2	dead.2	PROPN
ftr-500	188	8	g	g	NOUN
ftr-500	188	9	the	the	DET
ftr-500	188	10	corporation	corporation	NOUN
ftr-500	188	11	is	be	AUX
ftr-500	188	12	a	a	DET
ftr-500	188	13	real	real	ADJ
ftr-500	188	14	entity	entity	NOUN
ftr-500	188	15	.	.	PUNCT
ftr-500	189	1	if	if	SCONJ
ftr-500	189	2	this	this	PRON
ftr-500	189	3	is	be	AUX
ftr-500	189	4	so	so	ADV
ftr-500	189	5	,	,	PUNCT
ftr-500	189	6	when	when	SCONJ
ftr-500	189	7	we	we	PRON
ftr-500	189	8	buy	buy	VERB
ftr-500	189	9	the	the	DET
ftr-500	189	10	corporation	corporation	NOUN
ftr-500	189	11	it	it	PRON
ftr-500	189	12	is	be	AUX
ftr-500	189	13	not	not	PART
ftr-500	189	14	the	the	DET
ftr-500	189	15	same	same	ADJ
ftr-500	189	16	as	as	ADP
ftr-500	189	17	when	when	SCONJ
ftr-500	189	18	we	we	PRON
ftr-500	189	19	buy	buy	VERB
ftr-500	189	20	its	its	PRON
ftr-500	189	21	property	property	NOUN
ftr-500	189	22	.	.	PUNCT
ftr-500	190	1	the	the	DET
ftr-500	190	2	economic	economic	ADJ
ftr-500	190	3	substance	substance	NOUN
ftr-500	190	4	of	of	ADP
ftr-500	190	5	a	a	DET
ftr-500	190	6	stock	stock	NOUN
ftr-500	190	7	acquisition	acquisition	NOUN
ftr-500	190	8	is	be	AUX
ftr-500	190	9	a	a	DET
ftr-500	190	10	stock	stock	NOUN
ftr-500	190	11	acquisition	acquisition	NOUN
ftr-500	190	12	not	not	PART
ftr-500	190	13	an	an	DET
ftr-500	190	14	asset	asset	NOUN
ftr-500	190	15	acquisition.29	acquisition.29	NOUN
ftr-500	190	16	the	the	DET
ftr-500	190	17	form	form	NOUN
ftr-500	190	18	of	of	ADP
ftr-500	190	19	the	the	DET
ftr-500	190	20	transaction	transaction	NOUN
ftr-500	190	21	gives	give	VERB
ftr-500	190	22	it	it	PRON
ftr-500	190	23	its	its	PRON
ftr-500	190	24	substance	substance	NOUN
ftr-500	190	25	.	.	PUNCT
ftr-500	190	26	"	"	PUNCT
ftr-500	191	1	of	of	ADP
ftr-500	191	2	course	course	NOUN
ftr-500	191	3	,	,	PUNCT
ftr-500	191	4	in	in	ADP
ftr-500	191	5	any	any	DET
ftr-500	191	6	given	give	VERB
ftr-500	191	7	case	case	NOUN
ftr-500	191	8	this	this	PRON
ftr-500	191	9	could	could	AUX
ftr-500	191	10	be	be	AUX
ftr-500	191	11	a	a	DET
ftr-500	191	12	close	close	ADJ
ftr-500	191	13	question	question	NOUN
ftr-500	191	14	.	.	PUNCT
ftr-500	192	1	often	often	ADV
ftr-500	192	2	a	a	DET
ftr-500	192	3	stock	stock	NOUN
ftr-500	192	4	acquisition	acquisition	NOUN
ftr-500	192	5	is	be	AUX
ftr-500	192	6	simply	simply	ADV
ftr-500	192	7	a	a	DET
ftr-500	192	8	mechanism	mechanism	NOUN
ftr-500	192	9	for	for	ADP
ftr-500	192	10	obtaining	obtain	VERB
ftr-500	192	11	the	the	DET
ftr-500	192	12	target	target	NOUN
ftr-500	192	13	's	's	PART
ftr-500	192	14	assets	asset	NOUN
ftr-500	192	15	(	(	PUNCT
ftr-500	192	16	pp	pp	ADJ
ftr-500	192	17	.	.	PUNCT
ftr-500	193	1	97	97	NUM
ftr-500	193	2	-	-	SYM
ftr-500	193	3	9	9	NUM
ftr-500	193	4	8	8	NUM
ftr-500	193	5	)	)	PUNCT
ftr-500	193	6	.3	.3	NUM
ftr-500	194	1	but	but	CCONJ
ftr-500	194	2	whether	whether	SCONJ
ftr-500	194	3	we	we	PRON
ftr-500	194	4	should	should	AUX
ftr-500	194	5	make	make	VERB
ftr-500	194	6	this	this	DET
ftr-500	194	7	assumption	assumption	NOUN
ftr-500	194	8	the	the	DET
ftr-500	194	9	paradigm	paradigm	NOUN
ftr-500	194	10	for	for	ADP
ftr-500	194	11	the	the	DET
ftr-500	194	12	taxation	taxation	NOUN
ftr-500	194	13	of	of	ADP
ftr-500	194	14	stock	stock	NOUN
ftr-500	194	15	acquisitions	acquisition	NOUN
ftr-500	194	16	is	be	AUX
ftr-500	194	17	not	not	PART
ftr-500	194	18	obvious	obvious	ADJ
ftr-500	194	19	.	.	PUNCT
ftr-500	195	1	however	however	ADV
ftr-500	195	2	,	,	PUNCT
ftr-500	195	3	by	by	ADP
ftr-500	195	4	limiting	limit	VERB
ftr-500	195	5	his	his	PRON
ftr-500	195	6	proposal	proposal	NOUN
ftr-500	195	7	for	for	ADP
ftr-500	195	8	a	a	DET
ftr-500	195	9	mandatory	mandatory	ADJ
ftr-500	195	10	section	section	NOUN
ftr-500	195	11	338	338	NUM
ftr-500	195	12	election	election	NOUN
ftr-500	195	13	to	to	ADP
ftr-500	195	14	those	those	DET
ftr-500	195	15	cases	case	NOUN
ftr-500	195	16	where	where	SCONJ
ftr-500	195	17	the	the	DET
ftr-500	195	18	substantially	substantially	ADV
ftr-500	195	19	all	all	DET
ftr-500	195	20	test	test	NOUN
ftr-500	195	21	is	be	AUX
ftr-500	195	22	not	not	PART
ftr-500	195	23	met	meet	VERB
ftr-500	195	24	,	,	PUNCT
ftr-500	195	25	thompson	thompson	PROPN
ftr-500	195	26	's	's	PART
ftr-500	195	27	approach	approach	NOUN
ftr-500	195	28	is	be	AUX
ftr-500	195	29	sufficiently	sufficiently	ADV
ftr-500	195	30	conservative	conservative	ADJ
ftr-500	195	31	to	to	PART
ftr-500	195	32	draw	draw	VERB
ftr-500	195	33	much	much	ADJ
ftr-500	195	34	of	of	ADP
ftr-500	195	35	the	the	DET
ftr-500	195	36	heat	heat	NOUN
ftr-500	195	37	from	from	ADP
ftr-500	195	38	this	this	DET
ftr-500	195	39	"	"	PUNCT
ftr-500	195	40	form	form	NOUN
ftr-500	195	41	as	as	ADP
ftr-500	195	42	substance	substance	NOUN
ftr-500	195	43	"	"	PUNCT
ftr-500	195	44	argument	argument	NOUN
ftr-500	195	45	.	.	PUNCT
ftr-500	196	1	in	in	ADP
ftr-500	196	2	addition	addition	NOUN
ftr-500	196	3	to	to	ADP
ftr-500	196	4	addressing	address	VERB
ftr-500	196	5	reform	reform	NOUN
ftr-500	196	6	in	in	ADP
ftr-500	196	7	the	the	DET
ftr-500	196	8	areas	area	NOUN
ftr-500	196	9	of	of	ADP
ftr-500	196	10	tax	tax	NOUN
ftr-500	196	11	free	free	ADJ
ftr-500	196	12	reorganizations	reorganization	NOUN
ftr-500	196	13	and	and	CCONJ
ftr-500	196	14	taxable	taxable	ADJ
ftr-500	196	15	acquisitions	acquisition	NOUN
ftr-500	196	16	,	,	PUNCT
ftr-500	196	17	thompson	thompson	NOUN
ftr-500	196	18	addresses	address	VERB
ftr-500	196	19	some	some	DET
ftr-500	196	20	concerns	concern	NOUN
ftr-500	196	21	over	over	ADP
ftr-500	196	22	the	the	DET
ftr-500	196	23	use	use	NOUN
ftr-500	196	24	of	of	ADP
ftr-500	196	25	equity	equity	NOUN
ftr-500	196	26	conversion	conversion	NOUN
ftr-500	196	27	transactions	transaction	NOUN
ftr-500	196	28	(	(	PUNCT
ftr-500	196	29	"	"	PUNCT
ftr-500	196	30	ects	ect	NOUN
ftr-500	196	31	"	"	PUNCT
ftr-500	196	32	)	)	PUNCT
ftr-500	196	33	.	.	PUNCT
ftr-500	197	1	ects	ect	NOUN
ftr-500	197	2	include	include	VERB
ftr-500	197	3	both	both	DET
ftr-500	197	4	leveraged	leveraged	ADJ
ftr-500	197	5	buyouts	buyout	NOUN
ftr-500	197	6	and	and	CCONJ
ftr-500	197	7	recapitalizations	recapitalization	NOUN
ftr-500	197	8	where	where	SCONJ
ftr-500	197	9	debt	debt	NOUN
ftr-500	197	10	replaces	replace	VERB
ftr-500	197	11	equity	equity	NOUN
ftr-500	197	12	.	.	PUNCT
ftr-500	198	1	again	again	ADV
ftr-500	198	2	taking	take	VERB
ftr-500	198	3	the	the	DET
ftr-500	198	4	moderate	moderate	ADJ
ftr-500	198	5	line	line	NOUN
ftr-500	198	6	,	,	PUNCT
ftr-500	198	7	he	he	PRON
ftr-500	198	8	proposes	propose	VERB
ftr-500	198	9	to	to	PART
ftr-500	198	10	limit	limit	VERB
ftr-500	198	11	the	the	DET
ftr-500	198	12	deductibility	deductibility	NOUN
ftr-500	198	13	of	of	ADP
ftr-500	198	14	interest	interest	NOUN
ftr-500	198	15	on	on	ADP
ftr-500	198	16	acquisition	acquisition	NOUN
ftr-500	198	17	indebtedness	indebtedness	NOUN
ftr-500	198	18	in	in	ADP
ftr-500	198	19	lbos	lbo	NOUN
ftr-500	198	20	but	but	CCONJ
ftr-500	198	21	only	only	ADV
ftr-500	198	22	to	to	ADP
ftr-500	198	23	the	the	DET
ftr-500	198	24	extent	extent	NOUN
ftr-500	198	25	that	that	SCONJ
ftr-500	198	26	the	the	DET
ftr-500	198	27	debt	debt	NOUN
ftr-500	198	28	exceeds	exceed	VERB
ftr-500	198	29	seventyfive	seventyfive	ADJ
ftr-500	198	30	percent	percent	NOUN
ftr-500	198	31	of	of	ADP
ftr-500	198	32	the	the	DET
ftr-500	198	33	acquisition	acquisition	NOUN
ftr-500	198	34	price	price	NOUN
ftr-500	198	35	(	(	PUNCT
ftr-500	198	36	p.	p.	NOUN
ftr-500	198	37	175).'2	175).'2	NUM
ftr-500	199	1	the	the	DET
ftr-500	199	2	application	application	NOUN
ftr-500	199	3	of	of	ADP
ftr-500	199	4	this	this	DET
ftr-500	199	5	rule	rule	NOUN
ftr-500	199	6	would	would	AUX
ftr-500	199	7	be	be	AUX
ftr-500	199	8	limited	limit	VERB
ftr-500	199	9	to	to	ADP
ftr-500	199	10	lbos	lbo	NOUN
ftr-500	199	11	of	of	ADP
ftr-500	199	12	publicly	publicly	ADV
ftr-500	199	13	held	hold	VERB
ftr-500	199	14	corporations	corporation	NOUN
ftr-500	199	15	(	(	PUNCT
ftr-500	199	16	p.	p.	NOUN
ftr-500	199	17	161	161	NUM
ftr-500	199	18	)	)	PUNCT
ftr-500	199	19	.	.	PUNCT
ftr-500	200	1	similarly	similarly	ADV
ftr-500	200	2	,	,	PUNCT
ftr-500	200	3	his	his	PRON
ftr-500	200	4	proposal	proposal	NOUN
ftr-500	200	5	for	for	ADP
ftr-500	200	6	limiting	limit	VERB
ftr-500	200	7	the	the	DET
ftr-500	200	8	interest	interest	NOUN
ftr-500	200	9	deduction	deduction	NOUN
ftr-500	200	10	on	on	ADP
ftr-500	200	11	debt	debt	NOUN
ftr-500	200	12	distributed	distribute	VERB
ftr-500	200	13	to	to	ADP
ftr-500	200	14	a	a	DET
ftr-500	200	15	corporation	corporation	NOUN
ftr-500	200	16	's	's	PART
ftr-500	200	17	own	own	ADJ
ftr-500	200	18	shareholders	shareholder	NOUN
ftr-500	200	19	would	would	AUX
ftr-500	200	20	only	only	ADV
ftr-500	200	21	apply	apply	VERB
ftr-500	200	22	in	in	ADP
ftr-500	200	23	the	the	DET
ftr-500	200	24	publicly	publicly	ADV
ftr-500	200	25	held	hold	VERB
ftr-500	200	26	arena	arena	NOUN
ftr-500	200	27	.	.	PUNCT
ftr-500	201	1	27	27	NUM
ftr-500	201	2	.	.	PUNCT
ftr-500	202	1	see	see	VERB
ftr-500	202	2	yin	yin	PROPN
ftr-500	202	3	,	,	PUNCT
ftr-500	202	4	supra	supra	PROPN
ftr-500	202	5	note	note	PROPN
ftr-500	202	6	23	23	NUM
ftr-500	202	7	,	,	PUNCT
ftr-500	202	8	at	at	ADP
ftr-500	202	9	417	417	NUM
ftr-500	202	10	(	(	PUNCT
ftr-500	202	11	noting	note	VERB
ftr-500	202	12	that	that	SCONJ
ftr-500	202	13	a	a	DET
ftr-500	202	14	stock	stock	NOUN
ftr-500	202	15	acquisition	acquisition	NOUN
ftr-500	202	16	followed	follow	VERB
ftr-500	202	17	by	by	ADP
ftr-500	202	18	a	a	DET
ftr-500	202	19	§	§	PROPN
ftr-500	202	20	332	332	NUM
ftr-500	202	21	liquidation	liquidation	NOUN
ftr-500	202	22	allows	allow	VERB
ftr-500	202	23	the	the	DET
ftr-500	202	24	parties	party	NOUN
ftr-500	202	25	"	"	PUNCT
ftr-500	202	26	to	to	PART
ftr-500	202	27	achieve	achieve	VERB
ftr-500	202	28	indirectly	indirectly	ADV
ftr-500	202	29	the	the	DET
ftr-500	202	30	economic	economic	ADJ
ftr-500	202	31	equivalent	equivalent	NOUN
ftr-500	202	32	of	of	ADP
ftr-500	202	33	a	a	DET
ftr-500	202	34	direct	direct	ADJ
ftr-500	202	35	asset	asset	NOUN
ftr-500	202	36	acquisition	acquisition	NOUN
ftr-500	202	37	of	of	ADP
ftr-500	202	38	the	the	DET
ftr-500	202	39	target	target	NOUN
ftr-500	202	40	without	without	ADP
ftr-500	202	41	the	the	DET
ftr-500	202	42	double	double	ADJ
ftr-500	202	43	tax	tax	NOUN
ftr-500	202	44	result	result	NOUN
ftr-500	202	45	"	"	PUNCT
ftr-500	202	46	)	)	PUNCT
ftr-500	202	47	.	.	PUNCT
ftr-500	203	1	28	28	NUM
ftr-500	203	2	.	.	X
ftr-500	204	1	for	for	ADP
ftr-500	204	2	a	a	DET
ftr-500	204	3	fuller	full	ADJ
ftr-500	204	4	explanation	explanation	NOUN
ftr-500	204	5	of	of	ADP
ftr-500	204	6	my	my	PRON
ftr-500	204	7	meaning	meaning	NOUN
ftr-500	204	8	,	,	PUNCT
ftr-500	204	9	see	see	VERB
ftr-500	204	10	john	john	PROPN
ftr-500	204	11	a.	a.	PROPN
ftr-500	204	12	miller	miller	PROPN
ftr-500	204	13	,	,	PUNCT
ftr-500	204	14	liars	liar	NOUN
ftr-500	204	15	should	should	AUX
ftr-500	204	16	have	have	VERB
ftr-500	204	17	good	good	ADJ
ftr-500	204	18	memories	memory	NOUN
ftr-500	204	19	:	:	PUNCT
ftr-500	204	20	legal	legal	ADJ
ftr-500	204	21	fictions	fiction	NOUN
ftr-500	204	22	and	and	CCONJ
ftr-500	204	23	the	the	DET
ftr-500	204	24	tax	tax	NOUN
ftr-500	204	25	code	code	NOUN
ftr-500	204	26	,	,	PUNCT
ftr-500	204	27	64	64	NUM
ftr-500	204	28	u.	u.	PROPN
ftr-500	204	29	colo	colo	PROPN
ftr-500	204	30	.	.	PUNCT
ftr-500	205	1	l.	l.	PROPN
ftr-500	205	2	rev	rev	PROPN
ftr-500	205	3	.	.	PROPN
ftr-500	205	4	1	1	NUM
ftr-500	205	5	.	.	NUM
ftr-500	205	6	25	25	NUM
ftr-500	205	7	(	(	PUNCT
ftr-500	205	8	1993	1993	NUM
ftr-500	205	9	)	)	PUNCT
ftr-500	205	10	.	.	PUNCT
ftr-500	206	1	29	29	NUM
ftr-500	206	2	.	.	PUNCT
ftr-500	207	1	of	of	ADV
ftr-500	207	2	course	course	NOUN
ftr-500	207	3	the	the	DET
ftr-500	207	4	same	same	ADJ
ftr-500	207	5	is	be	AUX
ftr-500	207	6	not	not	PART
ftr-500	207	7	true	true	ADJ
ftr-500	207	8	of	of	ADP
ftr-500	207	9	a	a	DET
ftr-500	207	10	stock	stock	NOUN
ftr-500	207	11	acquisition	acquisition	NOUN
ftr-500	207	12	that	that	PRON
ftr-500	207	13	is	be	AUX
ftr-500	207	14	merely	merely	ADV
ftr-500	207	15	a	a	DET
ftr-500	207	16	prelude	prelude	NOUN
ftr-500	207	17	to	to	ADP
ftr-500	207	18	a	a	DET
ftr-500	207	19	subsidiary	subsidiary	ADJ
ftr-500	207	20	liquidation	liquidation	NOUN
ftr-500	207	21	.	.	PUNCT
ftr-500	208	1	30	30	NUM
ftr-500	208	2	.	.	PUNCT
ftr-500	209	1	see	see	VERB
ftr-500	209	2	joseph	joseph	PROPN
ftr-500	209	3	isenbergh	isenbergh	PROPN
ftr-500	209	4	,	,	PUNCT
ftr-500	209	5	musings	musing	NOUN
ftr-500	209	6	on	on	ADP
ftr-500	209	7	form	form	NOUN
ftr-500	209	8	and	and	CCONJ
ftr-500	209	9	substance	substance	NOUN
ftr-500	209	10	in	in	ADP
ftr-500	209	11	taxation	taxation	NOUN
ftr-500	209	12	.	.	PUNCT
ftr-500	210	1	49	49	NUM
ftr-500	210	2	u.	u.	PROPN
ftr-500	210	3	chi	chi	PROPN
ftr-500	210	4	.	.	PUNCT
ftr-500	211	1	l.	l.	PROPN
ftr-500	211	2	rev	rev	PROPN
ftr-500	211	3	.	.	PROPN
ftr-500	211	4	859	859	NUM
ftr-500	211	5	,	,	PUNCT
ftr-500	211	6	879	879	NUM
ftr-500	211	7	(	(	PUNCT
ftr-500	211	8	1982	1982	NUM
ftr-500	211	9	)	)	PUNCT
ftr-500	211	10	(	(	PUNCT
ftr-500	211	11	book	book	NOUN
ftr-500	211	12	review	review	PROPN
ftr-500	211	13	)	)	PUNCT
ftr-500	211	14	;	;	PUNCT
ftr-500	211	15	miller	miller	PROPN
ftr-500	211	16	,	,	PUNCT
ftr-500	211	17	supra	supra	PROPN
ftr-500	211	18	note	note	PROPN
ftr-500	211	19	1	1	NUM
ftr-500	211	20	,	,	PUNCT
ftr-500	211	21	at	at	ADP
ftr-500	211	22	37.40	37.40	NUM
ftr-500	211	23	.	.	PUNCT
ftr-500	212	1	31	31	NUM
ftr-500	212	2	.	.	PUNCT
ftr-500	213	1	thompson	thompson	NOUN
ftr-500	213	2	asserts	assert	VERB
ftr-500	213	3	that	that	SCONJ
ftr-500	213	4	since	since	SCONJ
ftr-500	213	5	the	the	DET
ftr-500	213	6	repeal	repeal	NOUN
ftr-500	213	7	of	of	ADP
ftr-500	213	8	the	the	DET
ftr-500	213	9	general	general	ADJ
ftr-500	213	10	utilities	utility	NOUN
ftr-500	213	11	doctrine	doctrine	VERB
ftr-500	213	12	"	"	PUNCT
ftr-500	213	13	most	most	ADJ
ftr-500	213	14	acquisitions	acquisition	NOUN
ftr-500	213	15	of	of	ADP
ftr-500	213	16	stand	stand	VERB
ftr-500	213	17	-	-	PUNCT
ftr-500	213	18	alone	alone	ADJ
ftr-500	213	19	target	target	NOUN
ftr-500	213	20	corporations	corporation	NOUN
ftr-500	213	21	are	be	AUX
ftr-500	213	22	structured	structure	VERB
ftr-500	213	23	as	as	ADP
ftr-500	213	24	stock	stock	NOUN
ftr-500	213	25	purchases	purchase	NOUN
ftr-500	213	26	without	without	ADP
ftr-500	213	27	a	a	DET
ftr-500	213	28	section	section	NOUN
ftr-500	213	29	338	338	NUM
ftr-500	213	30	election	election	NOUN
ftr-500	213	31	"	"	PUNCT
ftr-500	213	32	(	(	PUNCT
ftr-500	213	33	pp	pp	ADJ
ftr-500	213	34	.	.	PUNCT
ftr-500	214	1	97	97	NUM
ftr-500	214	2	-	-	SYM
ftr-500	214	3	98	98	NUM
ftr-500	214	4	)	)	PUNCT
ftr-500	214	5	.	.	PUNCT
ftr-500	215	1	it	it	PRON
ftr-500	215	2	is	be	AUX
ftr-500	215	3	plain	plain	ADJ
ftr-500	215	4	that	that	SCONJ
ftr-500	215	5	he	he	PRON
ftr-500	215	6	believes	believe	VERB
ftr-500	215	7	many	many	ADJ
ftr-500	215	8	,	,	PUNCT
ftr-500	215	9	and	and	CCONJ
ftr-500	215	10	perhaps	perhaps	ADV
ftr-500	215	11	most	most	ADJ
ftr-500	215	12	,	,	PUNCT
ftr-500	215	13	of	of	ADP
ftr-500	215	14	these	these	DET
ftr-500	215	15	acquisitions	acquisition	NOUN
ftr-500	215	16	would	would	AUX
ftr-500	215	17	be	be	AUX
ftr-500	215	18	structured	structure	VERB
ftr-500	215	19	as	as	ADP
ftr-500	215	20	asset	asset	NOUN
ftr-500	215	21	acquisitions	acquisition	NOUN
ftr-500	215	22	if	if	SCONJ
ftr-500	215	23	the	the	DET
ftr-500	215	24	two	two	NUM
ftr-500	215	25	levels	level	NOUN
ftr-500	215	26	of	of	ADP
ftr-500	215	27	tax	tax	NOUN
ftr-500	215	28	could	could	AUX
ftr-500	215	29	be	be	AUX
ftr-500	215	30	avoided	avoid	VERB
ftr-500	215	31	.	.	PUNCT
ftr-500	216	1	it	it	PRON
ftr-500	216	2	is	be	AUX
ftr-500	216	3	reasonable	reasonable	ADJ
ftr-500	216	4	to	to	PART
ftr-500	216	5	assume	assume	VERB
ftr-500	216	6	that	that	SCONJ
ftr-500	216	7	he	he	PRON
ftr-500	216	8	is	be	AUX
ftr-500	216	9	correct	correct	ADJ
ftr-500	216	10	.	.	PUNCT
ftr-500	217	1	32	32	NUM
ftr-500	217	2	.	.	PUNCT
ftr-500	218	1	this	this	DET
ftr-500	218	2	rule	rule	NOUN
ftr-500	218	3	will	will	AUX
ftr-500	218	4	apply	apply	VERB
ftr-500	218	5	equally	equally	ADV
ftr-500	218	6	to	to	ADP
ftr-500	218	7	both	both	PRON
ftr-500	218	8	asset	asset	NOUN
ftr-500	218	9	and	and	CCONJ
ftr-500	218	10	stock	stock	NOUN
ftr-500	218	11	acquisitions	acquisition	NOUN
ftr-500	218	12	(	(	PUNCT
ftr-500	218	13	p.	p.	NOUN
ftr-500	218	14	175	175	NUM
ftr-500	218	15	)	)	PUNCT
ftr-500	218	16	.	.	PUNCT
ftr-500	219	1	19931	19931	NUM
ftr-500	219	2	florida	florida	PROPN
ftr-500	219	3	tax	tax	PROPN
ftr-500	219	4	review	review	NOUN
ftr-500	219	5	the	the	DET
ftr-500	219	6	gist	gist	NOUN
ftr-500	219	7	of	of	ADP
ftr-500	219	8	this	this	DET
ftr-500	219	9	proposal	proposal	NOUN
ftr-500	219	10	is	be	AUX
ftr-500	219	11	that	that	SCONJ
ftr-500	219	12	no	no	DET
ftr-500	219	13	deduction	deduction	NOUN
ftr-500	219	14	will	will	AUX
ftr-500	219	15	be	be	AUX
ftr-500	219	16	allowed	allow	VERB
ftr-500	219	17	a	a	DET
ftr-500	219	18	publicly	publicly	ADV
ftr-500	219	19	held	hold	VERB
ftr-500	219	20	corporation	corporation	NOUN
ftr-500	219	21	"	"	PUNCT
ftr-500	219	22	for	for	ADP
ftr-500	219	23	interest	interest	NOUN
ftr-500	219	24	on	on	ADP
ftr-500	219	25	debt	debt	NOUN
ftr-500	219	26	that	that	PRON
ftr-500	219	27	is	be	AUX
ftr-500	219	28	directly	directly	ADV
ftr-500	219	29	or	or	CCONJ
ftr-500	219	30	indirectly	indirectly	ADV
ftr-500	219	31	issued	issue	VERB
ftr-500	219	32	in	in	ADP
ftr-500	219	33	(	(	PUNCT
ftr-500	219	34	or	or	CCONJ
ftr-500	219	35	in	in	ADP
ftr-500	219	36	facilitation	facilitation	NOUN
ftr-500	219	37	of	of	ADP
ftr-500	219	38	)	)	PUNCT
ftr-500	219	39	an	an	DET
ftr-500	219	40	extraordinary	extraordinary	ADJ
ftr-500	219	41	redemption	redemption	NOUN
ftr-500	219	42	or	or	CCONJ
ftr-500	219	43	extraordinary	extraordinary	ADJ
ftr-500	219	44	dividend	dividend	NOUN
ftr-500	219	45	"	"	PUNCT
ftr-500	219	46	(	(	PUNCT
ftr-500	219	47	p.	p.	NOUN
ftr-500	219	48	170	170	NUM
ftr-500	219	49	)	)	PUNCT
ftr-500	219	50	.	.	PUNCT
ftr-500	220	1	extraordinary	extraordinary	ADJ
ftr-500	220	2	redemptions	redemption	NOUN
ftr-500	220	3	or	or	CCONJ
ftr-500	220	4	dividends	dividend	NOUN
ftr-500	220	5	are	be	AUX
ftr-500	220	6	distributions	distribution	NOUN
ftr-500	220	7	the	the	DET
ftr-500	220	8	purpose	purpose	NOUN
ftr-500	220	9	of	of	ADP
ftr-500	220	10	which	which	PRON
ftr-500	220	11	is	be	AUX
ftr-500	220	12	to	to	PART
ftr-500	220	13	convert	convert	VERB
ftr-500	220	14	equity	equity	NOUN
ftr-500	220	15	interests	interest	NOUN
ftr-500	220	16	into	into	ADP
ftr-500	220	17	debt	debt	NOUN
ftr-500	220	18	interests	interest	NOUN
ftr-500	220	19	.	.	PUNCT
ftr-500	221	1	the	the	DET
ftr-500	221	2	justification	justification	NOUN
ftr-500	221	3	for	for	ADP
ftr-500	221	4	these	these	DET
ftr-500	221	5	limitations	limitation	NOUN
ftr-500	221	6	on	on	ADP
ftr-500	221	7	the	the	DET
ftr-500	221	8	deduction	deduction	NOUN
ftr-500	221	9	of	of	ADP
ftr-500	221	10	interest	interest	NOUN
ftr-500	221	11	has	have	VERB
ftr-500	221	12	several	several	ADJ
ftr-500	221	13	facets	facet	NOUN
ftr-500	221	14	,	,	PUNCT
ftr-500	221	15	but	but	CCONJ
ftr-500	221	16	chiefly	chiefly	ADV
ftr-500	221	17	thompson	thompson	NOUN
ftr-500	221	18	is	be	AUX
ftr-500	221	19	concerned	concern	VERB
ftr-500	221	20	with	with	ADP
ftr-500	221	21	preventing	prevent	VERB
ftr-500	221	22	the	the	DET
ftr-500	221	23	economic	economic	ADJ
ftr-500	221	24	harms	harm	NOUN
ftr-500	221	25	associated	associate	VERB
ftr-500	221	26	with	with	ADP
ftr-500	221	27	excessive	excessive	ADJ
ftr-500	221	28	leveraging	leveraging	NOUN
ftr-500	221	29	.	.	PUNCT
ftr-500	222	1	these	these	DET
ftr-500	222	2	harms	harm	NOUN
ftr-500	222	3	include	include	VERB
ftr-500	222	4	increased	increase	VERB
ftr-500	222	5	bankruptcies	bankruptcy	NOUN
ftr-500	222	6	,	,	PUNCT
ftr-500	222	7	"	"	PUNCT
ftr-500	222	8	reduced	reduce	VERB
ftr-500	222	9	research	research	NOUN
ftr-500	222	10	and	and	CCONJ
ftr-500	222	11	development	development	NOUN
ftr-500	222	12	(	(	PUNCT
ftr-500	222	13	pp	pp	ADJ
ftr-500	222	14	.	.	PUNCT
ftr-500	223	1	148	148	NUM
ftr-500	223	2	-	-	SYM
ftr-500	223	3	49	49	NUM
ftr-500	223	4	)	)	PUNCT
ftr-500	223	5	,	,	PUNCT
ftr-500	223	6	and	and	CCONJ
ftr-500	223	7	decreased	decrease	VERB
ftr-500	223	8	efficiencies	efficiency	NOUN
ftr-500	223	9	resulting	result	VERB
ftr-500	223	10	from	from	ADP
ftr-500	223	11	defensive	defensive	ADJ
ftr-500	223	12	ectso	ectso	NOUN
ftr-500	223	13	his	his	PRON
ftr-500	223	14	reason	reason	NOUN
ftr-500	223	15	for	for	ADP
ftr-500	223	16	limiting	limit	VERB
ftr-500	223	17	his	his	PRON
ftr-500	223	18	proposals	proposal	NOUN
ftr-500	223	19	to	to	PART
ftr-500	223	20	publicly	publicly	ADV
ftr-500	223	21	held	hold	VERB
ftr-500	223	22	corporations	corporation	NOUN
ftr-500	223	23	is	be	AUX
ftr-500	223	24	that	that	SCONJ
ftr-500	223	25	he	he	PRON
ftr-500	223	26	believes	believe	VERB
ftr-500	223	27	acquisitions	acquisition	NOUN
ftr-500	223	28	of	of	ADP
ftr-500	223	29	closely	closely	ADV
ftr-500	223	30	held	hold	VERB
ftr-500	223	31	corporations	corporation	NOUN
ftr-500	223	32	promote	promote	VERB
ftr-500	223	33	efficiency	efficiency	NOUN
ftr-500	223	34	(	(	PUNCT
ftr-500	223	35	pp	pp	ADJ
ftr-500	223	36	.	.	PUNCT
ftr-500	223	37	164	164	NUM
ftr-500	223	38	-	-	SYM
ftr-500	223	39	65	65	NUM
ftr-500	223	40	)	)	PUNCT
ftr-500	223	41	.	.	PUNCT
ftr-500	224	1	credit	credit	NOUN
ftr-500	224	2	market	market	NOUN
ftr-500	224	3	failures	failure	NOUN
ftr-500	224	4	in	in	ADP
ftr-500	224	5	the	the	DET
ftr-500	224	6	acquisitions	acquisition	NOUN
ftr-500	224	7	of	of	ADP
ftr-500	224	8	publicly	publicly	ADV
ftr-500	224	9	held	hold	VERB
ftr-500	224	10	companies	company	NOUN
ftr-500	224	11	,	,	PUNCT
ftr-500	224	12	thompson	thompson	PROPN
ftr-500	224	13	asserts	assert	VERB
ftr-500	224	14	,	,	PUNCT
ftr-500	224	15	was	be	AUX
ftr-500	224	16	the	the	DET
ftr-500	224	17	real	real	ADJ
ftr-500	224	18	problem	problem	NOUN
ftr-500	224	19	in	in	ADP
ftr-500	224	20	the	the	DET
ftr-500	224	21	1980s	1980s	NUM
ftr-500	224	22	takeover	takeover	NOUN
ftr-500	224	23	binge	binge	NOUN
ftr-500	224	24	(	(	PUNCT
ftr-500	224	25	pp	pp	ADJ
ftr-500	224	26	.	.	PUNCT
ftr-500	225	1	166	166	NUM
ftr-500	225	2	-	-	SYM
ftr-500	225	3	67	67	NUM
ftr-500	225	4	)	)	PUNCT
ftr-500	225	5	.	.	PUNCT
ftr-500	226	1	the	the	DET
ftr-500	226	2	pencil	pencil	NOUN
ftr-500	226	3	sketch	sketch	NOUN
ftr-500	226	4	i	i	PRON
ftr-500	226	5	have	have	AUX
ftr-500	226	6	just	just	ADV
ftr-500	226	7	offered	offer	VERB
ftr-500	226	8	does	do	AUX
ftr-500	226	9	not	not	PART
ftr-500	226	10	do	do	VERB
ftr-500	226	11	justice	justice	NOUN
ftr-500	226	12	to	to	ADP
ftr-500	226	13	the	the	DET
ftr-500	226	14	comprehensiveness	comprehensiveness	NOUN
ftr-500	226	15	of	of	ADP
ftr-500	226	16	professor	professor	PROPN
ftr-500	226	17	thompson	thompson	PROPN
ftr-500	226	18	's	's	PART
ftr-500	226	19	efforts	effort	NOUN
ftr-500	226	20	to	to	PART
ftr-500	226	21	set	set	VERB
ftr-500	226	22	out	out	ADP
ftr-500	226	23	a	a	DET
ftr-500	226	24	new	new	ADJ
ftr-500	226	25	program3	program3	NOUN
ftr-500	226	26	5	5	NUM
ftr-500	226	27	and	and	CCONJ
ftr-500	226	28	to	to	PART
ftr-500	226	29	distinguish	distinguish	VERB
ftr-500	226	30	that	that	SCONJ
ftr-500	226	31	program	program	NOUN
ftr-500	226	32	from	from	ADP
ftr-500	226	33	the	the	DET
ftr-500	226	34	wealth	wealth	NOUN
ftr-500	226	35	of	of	ADP
ftr-500	226	36	proposals	proposal	NOUN
ftr-500	226	37	offered	offer	VERB
ftr-500	226	38	by	by	ADP
ftr-500	226	39	others	other	NOUN
ftr-500	226	40	.	.	PUNCT
ftr-500	227	1	but	but	CCONJ
ftr-500	227	2	at	at	ADP
ftr-500	227	3	least	least	ADJ
ftr-500	227	4	the	the	DET
ftr-500	227	5	outlines	outline	NOUN
ftr-500	227	6	of	of	ADP
ftr-500	227	7	his	his	PRON
ftr-500	227	8	proposed	propose	VERB
ftr-500	227	9	regime	regime	NOUN
ftr-500	227	10	should	should	AUX
ftr-500	227	11	be	be	AUX
ftr-500	227	12	apparent	apparent	ADJ
ftr-500	227	13	.	.	PUNCT
ftr-500	228	1	it	it	PRON
ftr-500	228	2	is	be	AUX
ftr-500	228	3	a	a	DET
ftr-500	228	4	workable	workable	ADJ
ftr-500	228	5	plan	plan	NOUN
ftr-500	228	6	,	,	PUNCT
ftr-500	228	7	i	i	PRON
ftr-500	228	8	think	think	VERB
ftr-500	228	9	.	.	PUNCT
ftr-500	229	1	not	not	PART
ftr-500	229	2	too	too	ADV
ftr-500	229	3	radical	radical	ADJ
ftr-500	229	4	.	.	PUNCT
ftr-500	230	1	not	not	PART
ftr-500	230	2	too	too	ADV
ftr-500	230	3	timid	timid	ADJ
ftr-500	230	4	.	.	PUNCT
ftr-500	231	1	by	by	ADP
ftr-500	231	2	sticking	stick	VERB
ftr-500	231	3	with	with	ADP
ftr-500	231	4	the	the	DET
ftr-500	231	5	present	present	ADJ
ftr-500	231	6	framework	framework	NOUN
ftr-500	231	7	for	for	ADP
ftr-500	231	8	tax	tax	NOUN
ftr-500	231	9	free	free	ADJ
ftr-500	231	10	reorganizations	reorganization	NOUN
ftr-500	231	11	,	,	PUNCT
ftr-500	231	12	thompson	thompson	PROPN
ftr-500	231	13	's	's	PART
ftr-500	231	14	approach	approach	NOUN
ftr-500	231	15	has	have	VERB
ftr-500	231	16	a	a	DET
ftr-500	231	17	familiar	familiar	ADJ
ftr-500	231	18	quality	quality	NOUN
ftr-500	231	19	that	that	PRON
ftr-500	231	20	may	may	AUX
ftr-500	231	21	make	make	VERB
ftr-500	231	22	it	it	PRON
ftr-500	231	23	more	more	ADV
ftr-500	231	24	salable	salable	ADJ
ftr-500	231	25	.	.	PUNCT
ftr-500	232	1	yet	yet	CCONJ
ftr-500	232	2	it	it	PRON
ftr-500	232	3	is	be	AUX
ftr-500	232	4	a	a	DET
ftr-500	232	5	33	33	NUM
ftr-500	232	6	.	.	PUNCT
ftr-500	233	1	he	he	PRON
ftr-500	233	2	takes	take	VERB
ftr-500	233	3	particular	particular	ADJ
ftr-500	233	4	note	note	NOUN
ftr-500	233	5	of	of	ADP
ftr-500	233	6	the	the	DET
ftr-500	233	7	acquisition	acquisition	NOUN
ftr-500	233	8	of	of	ADP
ftr-500	233	9	federated	federated	ADJ
ftr-500	233	10	department	department	NOUN
ftr-500	233	11	stores	store	NOUN
ftr-500	233	12	by	by	ADP
ftr-500	233	13	campeau	campeau	PROPN
ftr-500	233	14	,	,	PUNCT
ftr-500	233	15	inc	inc	PROPN
ftr-500	233	16	.	.	PROPN
ftr-500	233	17	and	and	CCONJ
ftr-500	233	18	the	the	DET
ftr-500	233	19	savings	saving	NOUN
ftr-500	233	20	and	and	CCONJ
ftr-500	233	21	loan	loan	NOUN
ftr-500	233	22	debacle	debacle	NOUN
ftr-500	233	23	(	(	PUNCT
ftr-500	233	24	p.	p.	NOUN
ftr-500	233	25	147	147	NUM
ftr-500	233	26	)	)	PUNCT
ftr-500	233	27	.	.	PUNCT
ftr-500	234	1	34	34	NUM
ftr-500	234	2	.	.	PUNCT
ftr-500	235	1	he	he	PRON
ftr-500	235	2	takes	take	VERB
ftr-500	235	3	particular	particular	ADJ
ftr-500	235	4	note	note	NOUN
ftr-500	235	5	of	of	ADP
ftr-500	235	6	unocal	unocal	PROPN
ftr-500	235	7	's	's	PART
ftr-500	235	8	over	over	ADV
ftr-500	235	9	-	-	PUNCT
ftr-500	235	10	leveraging	leverage	VERB
ftr-500	235	11	to	to	PART
ftr-500	235	12	protect	protect	VERB
ftr-500	235	13	itself	itself	PRON
ftr-500	235	14	from	from	ADP
ftr-500	235	15	a	a	DET
ftr-500	235	16	takeover	takeover	NOUN
ftr-500	235	17	by	by	ADP
ftr-500	235	18	boone	boone	PROPN
ftr-500	235	19	pickens	pickens	PROPN
ftr-500	235	20	'	'	PART
ftr-500	235	21	mesa	mesa	PROPN
ftr-500	235	22	petroleum	petroleum	PROPN
ftr-500	235	23	(	(	PUNCT
ftr-500	235	24	p.	p.	NOUN
ftr-500	235	25	149	149	NUM
ftr-500	235	26	)	)	PUNCT
ftr-500	235	27	.	.	PUNCT
ftr-500	236	1	35	35	NUM
ftr-500	236	2	.	.	PUNCT
ftr-500	237	1	his	his	PRON
ftr-500	237	2	efforts	effort	NOUN
ftr-500	237	3	at	at	ADP
ftr-500	237	4	completeness	completeness	NOUN
ftr-500	237	5	extended	extend	VERB
ftr-500	237	6	to	to	ADP
ftr-500	237	7	the	the	DET
ftr-500	237	8	drafting	drafting	NOUN
ftr-500	237	9	of	of	ADP
ftr-500	237	10	statutory	statutory	ADJ
ftr-500	237	11	language	language	NOUN
ftr-500	237	12	implementing	implement	VERB
ftr-500	237	13	each	each	PRON
ftr-500	237	14	of	of	ADP
ftr-500	237	15	his	his	PRON
ftr-500	237	16	proposals	proposal	NOUN
ftr-500	237	17	(	(	PUNCT
ftr-500	237	18	pp	pp	ADJ
ftr-500	237	19	.	.	PUNCT
ftr-500	238	1	256	256	NUM
ftr-500	238	2	-	-	NUM
ftr-500	238	3	76	76	NUM
ftr-500	238	4	)	)	PUNCT
ftr-500	238	5	.	.	PUNCT
ftr-500	239	1	near	near	ADP
ftr-500	239	2	the	the	DET
ftr-500	239	3	end	end	NOUN
ftr-500	239	4	of	of	ADP
ftr-500	239	5	his	his	PRON
ftr-500	239	6	book	book	NOUN
ftr-500	239	7	,	,	PUNCT
ftr-500	239	8	thompson	thompson	PROPN
ftr-500	239	9	considers	consider	VERB
ftr-500	239	10	the	the	DET
ftr-500	239	11	impact	impact	NOUN
ftr-500	239	12	that	that	PRON
ftr-500	239	13	enactment	enactment	NOUN
ftr-500	239	14	of	of	ADP
ftr-500	239	15	one	one	NUM
ftr-500	239	16	of	of	ADP
ftr-500	239	17	the	the	DET
ftr-500	239	18	various	various	ADJ
ftr-500	239	19	integration	integration	NOUN
ftr-500	239	20	plans	plan	NOUN
ftr-500	239	21	currently	currently	ADV
ftr-500	239	22	being	be	AUX
ftr-500	239	23	proposed	propose	VERB
ftr-500	239	24	by	by	ADP
ftr-500	239	25	the	the	DET
ftr-500	239	26	ali	ali	PROPN
ftr-500	239	27	and	and	CCONJ
ftr-500	239	28	treasury	treasury	PROPN
ftr-500	239	29	would	would	AUX
ftr-500	239	30	have	have	VERB
ftr-500	239	31	on	on	ADP
ftr-500	239	32	his	his	PRON
ftr-500	239	33	proposals	proposal	NOUN
ftr-500	239	34	(	(	PUNCT
ftr-500	239	35	pp	pp	ADJ
ftr-500	239	36	.	.	PUNCT
ftr-500	240	1	209	209	NUM
ftr-500	240	2	-	-	SYM
ftr-500	240	3	43	43	NUM
ftr-500	240	4	)	)	PUNCT
ftr-500	240	5	.	.	PUNCT
ftr-500	241	1	see	see	VERB
ftr-500	241	2	dep't	dep't	NOUN
ftr-500	241	3	of	of	ADP
ftr-500	241	4	the	the	DET
ftr-500	241	5	treasury	treasury	NOUN
ftr-500	241	6	,	,	PUNCT
ftr-500	241	7	report	report	NOUN
ftr-500	241	8	of	of	ADP
ftr-500	241	9	the	the	DET
ftr-500	241	10	department	department	PROPN
ftr-500	241	11	of	of	ADP
ftr-500	241	12	treasury	treasury	PROPN
ftr-500	241	13	on	on	ADP
ftr-500	241	14	integration	integration	NOUN
ftr-500	241	15	of	of	ADP
ftr-500	241	16	the	the	DET
ftr-500	241	17	individual	individual	ADJ
ftr-500	241	18	and	and	CCONJ
ftr-500	241	19	corporate	corporate	ADJ
ftr-500	241	20	tax	tax	NOUN
ftr-500	241	21	systems	system	NOUN
ftr-500	241	22	,	,	PUNCT
ftr-500	241	23	taxing	tax	VERB
ftr-500	241	24	business	business	NOUN
ftr-500	241	25	income	income	NOUN
ftr-500	241	26	once	once	ADV
ftr-500	241	27	(	(	PUNCT
ftr-500	241	28	jan	jan	PROPN
ftr-500	241	29	.	.	PROPN
ftr-500	241	30	6	6	NUM
ftr-500	241	31	,	,	PUNCT
ftr-500	241	32	1992	1992	NUM
ftr-500	241	33	)	)	PUNCT
ftr-500	241	34	;	;	PUNCT
ftr-500	241	35	william	william	PROPN
ftr-500	241	36	d.	d.	PROPN
ftr-500	241	37	andrews	andrews	PROPN
ftr-500	241	38	&	&	CCONJ
ftr-500	241	39	alvin	alvin	PROPN
ftr-500	241	40	c.	c.	PROPN
ftr-500	241	41	warren	warren	PROPN
ftr-500	241	42	,	,	PUNCT
ftr-500	241	43	jr	jr	PROPN
ftr-500	241	44	.	.	PROPN
ftr-500	241	45	,	,	PUNCT
ftr-500	241	46	tax	tax	NOUN
ftr-500	241	47	advisory	advisory	NOUN
ftr-500	241	48	group	group	NOUN
ftr-500	241	49	draft	draft	NOUN
ftr-500	241	50	no	no	NOUN
ftr-500	241	51	.	.	PROPN
ftr-500	241	52	21	21	NUM
ftr-500	241	53	,	,	PUNCT
ftr-500	241	54	reporter	reporter	NOUN
ftr-500	241	55	's	's	PART
ftr-500	241	56	study	study	NOUN
ftr-500	241	57	,	,	PUNCT
ftr-500	241	58	1992	1992	NUM
ftr-500	241	59	a.l.i	a.l.i	NOUN
ftr-500	241	60	.	.	PUNCT
ftr-500	242	1	fed	fed	PROPN
ftr-500	242	2	.	.	PUNCT
ftr-500	243	1	income	income	NOUN
ftr-500	243	2	tax	tax	NOUN
ftr-500	243	3	project	project	NOUN
ftr-500	243	4	(	(	PUNCT
ftr-500	243	5	mar	mar	PROPN
ftr-500	243	6	.	.	PROPN
ftr-500	243	7	2	2	NUM
ftr-500	243	8	)	)	PUNCT
ftr-500	243	9	.	.	PUNCT
ftr-500	244	1	since	since	SCONJ
ftr-500	244	2	the	the	DET
ftr-500	244	3	publication	publication	NOUN
ftr-500	244	4	of	of	ADP
ftr-500	244	5	professor	professor	PROPN
ftr-500	244	6	thompson	thompson	PROPN
ftr-500	244	7	's	's	PART
ftr-500	244	8	book	book	NOUN
ftr-500	244	9	ali	ali	PROPN
ftr-500	244	10	has	have	AUX
ftr-500	244	11	issued	issue	VERB
ftr-500	244	12	another	another	DET
ftr-500	244	13	draft	draft	NOUN
ftr-500	244	14	of	of	ADP
ftr-500	244	15	its	its	PRON
ftr-500	244	16	study	study	NOUN
ftr-500	244	17	.	.	PUNCT
ftr-500	245	1	see	see	VERB
ftr-500	245	2	alvin	alvin	PROPN
ftr-500	245	3	c.	c.	PROPN
ftr-500	245	4	warren	warren	PROPN
ftr-500	245	5	,	,	PUNCT
ftr-500	245	6	jr	jr	PROPN
ftr-500	245	7	.	.	PROPN
ftr-500	245	8	,	,	PUNCT
ftr-500	245	9	reporter	reporter	NOUN
ftr-500	245	10	's	's	PART
ftr-500	245	11	study	study	NOUN
ftr-500	245	12	of	of	ADP
ftr-500	245	13	corporate	corporate	ADJ
ftr-500	245	14	tax	tax	NOUN
ftr-500	245	15	integration	integration	NOUN
ftr-500	245	16	,	,	PUNCT
ftr-500	245	17	integration	integration	NOUN
ftr-500	245	18	of	of	ADP
ftr-500	245	19	the	the	DET
ftr-500	245	20	individual	individual	ADJ
ftr-500	245	21	and	and	CCONJ
ftr-500	245	22	corporate	corporate	ADJ
ftr-500	245	23	income	income	NOUN
ftr-500	245	24	taxes	taxis	NOUN
ftr-500	245	25	,	,	PUNCT
ftr-500	245	26	1993	1993	NUM
ftr-500	245	27	a.l.i	a.l.i	NOUN
ftr-500	245	28	.	.	PUNCT
ftr-500	246	1	fed	fed	PROPN
ftr-500	246	2	.	.	PUNCT
ftr-500	247	1	income	income	NOUN
ftr-500	247	2	tax	tax	NOUN
ftr-500	247	3	project	project	NOUN
ftr-500	247	4	(	(	PUNCT
ftr-500	247	5	mar	mar	PROPN
ftr-500	247	6	.	.	PROPN
ftr-500	247	7	31	31	NUM
ftr-500	247	8	)	)	PUNCT
ftr-500	247	9	.	.	PUNCT
ftr-500	248	1	thompson	thompson	PROPN
ftr-500	248	2	argues	argue	VERB
ftr-500	248	3	that	that	SCONJ
ftr-500	248	4	his	his	PRON
ftr-500	248	5	reorganization	reorganization	NOUN
ftr-500	248	6	proposals	proposal	NOUN
ftr-500	248	7	and	and	CCONJ
ftr-500	248	8	the	the	DET
ftr-500	248	9	proposed	propose	VERB
ftr-500	248	10	interest	interest	NOUN
ftr-500	248	11	deduction	deduction	NOUN
ftr-500	248	12	limitations	limitation	NOUN
ftr-500	248	13	would	would	AUX
ftr-500	248	14	retain	retain	VERB
ftr-500	248	15	much	much	ADJ
ftr-500	248	16	of	of	ADP
ftr-500	248	17	their	their	PRON
ftr-500	248	18	importance	importance	NOUN
ftr-500	248	19	.	.	PUNCT
ftr-500	249	1	he	he	PRON
ftr-500	249	2	suggests	suggest	VERB
ftr-500	249	3	that	that	SCONJ
ftr-500	249	4	the	the	DET
ftr-500	249	5	carryover	carryover	NOUN
ftr-500	249	6	basis	basis	NOUN
ftr-500	249	7	proposals	proposal	NOUN
ftr-500	249	8	would	would	AUX
ftr-500	249	9	largely	largely	ADV
ftr-500	249	10	become	become	VERB
ftr-500	249	11	moot	moot	ADJ
ftr-500	249	12	under	under	ADP
ftr-500	249	13	an	an	DET
ftr-500	249	14	integration	integration	NOUN
ftr-500	249	15	regime	regime	NOUN
ftr-500	249	16	,	,	PUNCT
ftr-500	249	17	as	as	SCONJ
ftr-500	249	18	would	would	AUX
ftr-500	249	19	the	the	DET
ftr-500	249	20	need	need	NOUN
ftr-500	249	21	for	for	ADP
ftr-500	249	22	mandatory	mandatory	ADJ
ftr-500	249	23	§	§	ADJ
ftr-500	249	24	338	338	NUM
ftr-500	249	25	elections	election	NOUN
ftr-500	249	26	(	(	PUNCT
ftr-500	249	27	p.	p.	NOUN
ftr-500	249	28	235	235	NUM
ftr-500	249	29	)	)	PUNCT
ftr-500	249	30	.	.	PUNCT
ftr-500	250	1	this	this	PRON
ftr-500	250	2	is	be	AUX
ftr-500	250	3	because	because	SCONJ
ftr-500	250	4	with	with	SCONJ
ftr-500	250	5	only	only	ADV
ftr-500	250	6	one	one	NUM
ftr-500	250	7	level	level	NOUN
ftr-500	250	8	of	of	ADP
ftr-500	250	9	tax	tax	NOUN
ftr-500	250	10	being	be	AUX
ftr-500	250	11	imposed	impose	VERB
ftr-500	250	12	on	on	ADP
ftr-500	250	13	taxable	taxable	ADJ
ftr-500	250	14	acquisitions	acquisition	NOUN
ftr-500	250	15	in	in	ADP
ftr-500	250	16	an	an	DET
ftr-500	250	17	integrated	integrate	VERB
ftr-500	250	18	system	system	NOUN
ftr-500	250	19	the	the	DET
ftr-500	250	20	acquiror	acquiror	NOUN
ftr-500	250	21	will	will	AUX
ftr-500	250	22	prefer	prefer	VERB
ftr-500	250	23	a	a	DET
ftr-500	250	24	step	step	NOUN
ftr-500	250	25	-	-	PUNCT
ftr-500	250	26	up	up	NOUN
ftr-500	250	27	in	in	ADP
ftr-500	250	28	basis	basis	NOUN
ftr-500	250	29	.	.	PUNCT
ftr-500	251	1	the	the	DET
ftr-500	251	2	reason	reason	NOUN
ftr-500	251	3	i	i	PRON
ftr-500	251	4	do	do	AUX
ftr-500	251	5	not	not	PART
ftr-500	251	6	discuss	discuss	VERB
ftr-500	251	7	this	this	DET
ftr-500	251	8	part	part	NOUN
ftr-500	251	9	of	of	ADP
ftr-500	251	10	thompson	thompson	NOUN
ftr-500	251	11	's	's	PART
ftr-500	251	12	book	book	NOUN
ftr-500	251	13	in	in	ADP
ftr-500	251	14	the	the	DET
ftr-500	251	15	main	main	ADJ
ftr-500	251	16	text	text	NOUN
ftr-500	251	17	is	be	AUX
ftr-500	251	18	that	that	SCONJ
ftr-500	251	19	i	i	PRON
ftr-500	251	20	do	do	AUX
ftr-500	251	21	not	not	PART
ftr-500	251	22	see	see	VERB
ftr-500	251	23	integration	integration	NOUN
ftr-500	251	24	as	as	ADP
ftr-500	251	25	a	a	DET
ftr-500	251	26	near	near	ADJ
ftr-500	251	27	-	-	PUNCT
ftr-500	251	28	term	term	NOUN
ftr-500	251	29	political	political	ADJ
ftr-500	251	30	possibility	possibility	NOUN
ftr-500	251	31	.	.	PUNCT
ftr-500	252	1	of	of	ADV
ftr-500	252	2	course	course	NOUN
ftr-500	252	3	i	i	PRON
ftr-500	252	4	may	may	AUX
ftr-500	252	5	be	be	AUX
ftr-500	252	6	wrong	wrong	ADJ
ftr-500	252	7	in	in	ADP
ftr-500	252	8	this	this	DET
ftr-500	252	9	assumption	assumption	NOUN
ftr-500	252	10	.	.	PUNCT
ftr-500	253	1	[	[	X
ftr-500	253	2	vol	vol	NOUN
ftr-500	253	3	1:9	1:9	NUM
ftr-500	253	4	the	the	DET
ftr-500	253	5	merger	merger	NOUN
ftr-500	253	6	puz	puz	PROPN
ftr-500	253	7	-	-	PUNCT
ftr-500	253	8	le	le	X
ftr-500	253	9	clear	clear	ADJ
ftr-500	253	10	departure	departure	NOUN
ftr-500	253	11	from	from	ADP
ftr-500	253	12	the	the	DET
ftr-500	253	13	tangled	tangled	ADJ
ftr-500	253	14	jumble	jumble	ADJ
ftr-500	253	15	of	of	ADP
ftr-500	253	16	confusing	confusing	ADJ
ftr-500	253	17	and	and	CCONJ
ftr-500	253	18	often	often	ADV
ftr-500	253	19	contradictory	contradictory	ADJ
ftr-500	253	20	elements	element	NOUN
ftr-500	253	21	found	find	VERB
ftr-500	253	22	in	in	ADP
ftr-500	253	23	present	present	ADJ
ftr-500	253	24	acquisitions	acquisition	NOUN
ftr-500	253	25	law	law	NOUN
ftr-500	253	26	.	.	PUNCT
ftr-500	254	1	it	it	PRON
ftr-500	254	2	is	be	AUX
ftr-500	254	3	a	a	DET
ftr-500	254	4	lucid	lucid	ADJ
ftr-500	254	5	plan	plan	NOUN
ftr-500	254	6	of	of	ADP
ftr-500	254	7	sustained	sustained	ADJ
ftr-500	254	8	vision	vision	NOUN
ftr-500	254	9	.	.	PUNCT
ftr-500	255	1	overall	overall	ADV
ftr-500	255	2	,	,	PUNCT
ftr-500	255	3	thompson	thompson	NOUN
ftr-500	255	4	suggests	suggest	VERB
ftr-500	255	5	,	,	PUNCT
ftr-500	255	6	the	the	DET
ftr-500	255	7	plan	plan	NOUN
ftr-500	255	8	should	should	AUX
ftr-500	255	9	be	be	AUX
ftr-500	255	10	revenue	revenue	NOUN
ftr-500	255	11	positive	positive	ADJ
ftr-500	255	12	if	if	SCONJ
ftr-500	255	13	enacted	enact	VERB
ftr-500	255	14	(	(	PUNCT
ftr-500	255	15	p.	p.	NOUN
ftr-500	255	16	22).6	22).6	PROPN
ftr-500	256	1	in	in	ADP
ftr-500	256	2	the	the	DET
ftr-500	256	3	current	current	ADJ
ftr-500	256	4	political	political	ADJ
ftr-500	256	5	climate	climate	NOUN
ftr-500	256	6	,	,	PUNCT
ftr-500	256	7	probably	probably	ADV
ftr-500	256	8	any	any	DET
ftr-500	256	9	major	major	ADJ
ftr-500	256	10	tax	tax	NOUN
ftr-500	256	11	proposal	proposal	NOUN
ftr-500	256	12	would	would	AUX
ftr-500	256	13	need	need	VERB
ftr-500	256	14	to	to	PART
ftr-500	256	15	have	have	VERB
ftr-500	256	16	this	this	DET
ftr-500	256	17	effect	effect	NOUN
ftr-500	256	18	.	.	PUNCT
ftr-500	257	1	the	the	DET
ftr-500	257	2	moderate	moderate	ADJ
ftr-500	257	3	assault	assault	NOUN
ftr-500	257	4	he	he	PRON
ftr-500	257	5	mounts	mount	VERB
ftr-500	257	6	on	on	ADP
ftr-500	257	7	excessive	excessive	ADJ
ftr-500	257	8	leveraging	leverage	VERB
ftr-500	257	9	should	should	AUX
ftr-500	257	10	be	be	AUX
ftr-500	257	11	acceptable	acceptable	ADJ
ftr-500	257	12	to	to	ADP
ftr-500	257	13	both	both	DET
ftr-500	257	14	congress	congress	PROPN
ftr-500	257	15	and	and	CCONJ
ftr-500	257	16	to	to	ADP
ftr-500	257	17	wall	wall	PROPN
ftr-500	257	18	street	street	PROPN
ftr-500	257	19	.	.	PUNCT
ftr-500	258	1	business	business	NOUN
ftr-500	258	2	should	should	AUX
ftr-500	258	3	be	be	AUX
ftr-500	258	4	pleased	pleased	ADJ
ftr-500	258	5	with	with	ADP
ftr-500	258	6	the	the	DET
ftr-500	258	7	carryover	carryover	NOUN
ftr-500	258	8	basis	basis	NOUN
ftr-500	258	9	provisions	provision	NOUN
ftr-500	258	10	.	.	PUNCT
ftr-500	259	1	who	who	PRON
ftr-500	259	2	,	,	PUNCT
ftr-500	259	3	then	then	ADV
ftr-500	259	4	,	,	PUNCT
ftr-500	259	5	would	would	AUX
ftr-500	259	6	oppose	oppose	VERB
ftr-500	259	7	its	its	PRON
ftr-500	259	8	enactment	enactment	NOUN
ftr-500	259	9	into	into	ADP
ftr-500	259	10	law	law	NOUN
ftr-500	259	11	?	?	PUNCT
ftr-500	260	1	those	those	PRON
ftr-500	260	2	who	who	PRON
ftr-500	260	3	think	think	VERB
ftr-500	260	4	they	they	PRON
ftr-500	260	5	have	have	VERB
ftr-500	260	6	better	well	ADJ
ftr-500	260	7	plans	plan	NOUN
ftr-500	260	8	,	,	PUNCT
ftr-500	260	9	planners	planner	NOUN
ftr-500	260	10	who	who	PRON
ftr-500	260	11	have	have	AUX
ftr-500	260	12	mastered	master	VERB
ftr-500	260	13	all	all	DET
ftr-500	260	14	the	the	DET
ftr-500	260	15	ways	way	NOUN
ftr-500	260	16	to	to	PART
ftr-500	260	17	manipulate	manipulate	VERB
ftr-500	260	18	current	current	ADJ
ftr-500	260	19	law	law	NOUN
ftr-500	260	20	to	to	ADP
ftr-500	260	21	the	the	DET
ftr-500	260	22	advantage	advantage	NOUN
ftr-500	260	23	of	of	ADP
ftr-500	260	24	their	their	PRON
ftr-500	260	25	clients	client	NOUN
ftr-500	260	26	,	,	PUNCT
ftr-500	260	27	and	and	CCONJ
ftr-500	260	28	the	the	DET
ftr-500	260	29	clients	client	NOUN
ftr-500	260	30	of	of	ADP
ftr-500	260	31	those	those	DET
ftr-500	260	32	planners	planner	NOUN
ftr-500	260	33	,	,	PUNCT
ftr-500	260	34	to	to	PART
ftr-500	260	35	name	name	VERB
ftr-500	260	36	a	a	DET
ftr-500	260	37	few	few	ADJ
ftr-500	260	38	.	.	PUNCT
ftr-500	261	1	most	most	ADJ
ftr-500	261	2	of	of	ADP
ftr-500	261	3	us	we	PRON
ftr-500	261	4	would	would	AUX
ftr-500	261	5	agree	agree	VERB
ftr-500	261	6	that	that	SCONJ
ftr-500	261	7	economic	economic	ADJ
ftr-500	261	8	neutrality	neutrality	NOUN
ftr-500	261	9	is	be	AUX
ftr-500	261	10	a	a	DET
ftr-500	261	11	desirable	desirable	ADJ
ftr-500	261	12	goal	goal	NOUN
ftr-500	261	13	.	.	PUNCT
ftr-500	262	1	but	but	CCONJ
ftr-500	262	2	the	the	DET
ftr-500	262	3	question	question	NOUN
ftr-500	262	4	is	be	AUX
ftr-500	262	5	whose	whose	DET
ftr-500	262	6	version	version	NOUN
ftr-500	262	7	of	of	ADP
ftr-500	262	8	neutrality	neutrality	NOUN
ftr-500	262	9	should	should	AUX
ftr-500	262	10	we	we	PRON
ftr-500	262	11	adopt	adopt	VERB
ftr-500	262	12	?	?	PUNCT
ftr-500	263	1	professor	professor	NOUN
ftr-500	263	2	thompson	thompson	PROPN
ftr-500	263	3	's	's	PART
ftr-500	263	4	conservative	conservative	ADJ
ftr-500	263	5	approach	approach	NOUN
ftr-500	263	6	to	to	ADP
ftr-500	263	7	this	this	DET
ftr-500	263	8	question	question	NOUN
ftr-500	263	9	represents	represent	VERB
ftr-500	263	10	a	a	DET
ftr-500	263	11	commendable	commendable	ADJ
ftr-500	263	12	incrementalism	incrementalism	NOUN
ftr-500	263	13	.	.	PUNCT
ftr-500	264	1	by	by	ADP
ftr-500	264	2	seizing	seize	VERB
ftr-500	264	3	upon	upon	SCONJ
ftr-500	264	4	radical	radical	ADJ
ftr-500	264	5	ideas	idea	NOUN
ftr-500	264	6	from	from	ADP
ftr-500	264	7	a	a	DET
ftr-500	264	8	range	range	NOUN
ftr-500	264	9	of	of	ADP
ftr-500	264	10	points	point	NOUN
ftr-500	264	11	of	of	ADP
ftr-500	264	12	view	view	NOUN
ftr-500	264	13	and	and	CCONJ
ftr-500	264	14	softening	soften	VERB
ftr-500	264	15	them	they	PRON
ftr-500	264	16	into	into	ADP
ftr-500	264	17	something	something	PRON
ftr-500	264	18	that	that	PRON
ftr-500	264	19	could	could	AUX
ftr-500	264	20	form	form	VERB
ftr-500	264	21	the	the	DET
ftr-500	264	22	basis	basis	NOUN
ftr-500	264	23	for	for	ADP
ftr-500	264	24	a	a	DET
ftr-500	264	25	consensus	consensus	NOUN
ftr-500	264	26	,	,	PUNCT
ftr-500	264	27	he	he	PRON
ftr-500	264	28	has	have	AUX
ftr-500	264	29	performed	perform	VERB
ftr-500	264	30	a	a	DET
ftr-500	264	31	valuable	valuable	ADJ
ftr-500	264	32	service	service	NOUN
ftr-500	264	33	.	.	PUNCT
ftr-500	265	1	however	however	ADV
ftr-500	265	2	,	,	PUNCT
ftr-500	265	3	law	law	NOUN
ftr-500	265	4	is	be	AUX
ftr-500	265	5	a	a	DET
ftr-500	265	6	malleable	malleable	ADJ
ftr-500	265	7	product	product	NOUN
ftr-500	265	8	,	,	PUNCT
ftr-500	265	9	and	and	CCONJ
ftr-500	265	10	we	we	PRON
ftr-500	265	11	should	should	AUX
ftr-500	265	12	not	not	PART
ftr-500	265	13	expect	expect	VERB
ftr-500	265	14	much	much	ADJ
ftr-500	265	15	peace	peace	NOUN
ftr-500	265	16	and	and	CCONJ
ftr-500	265	17	harmony	harmony	NOUN
ftr-500	265	18	even	even	ADV
ftr-500	265	19	should	should	AUX
ftr-500	265	20	professor	professor	VERB
ftr-500	265	21	thompson	thompson	PROPN
ftr-500	265	22	's	's	PART
ftr-500	265	23	proposals	proposal	NOUN
ftr-500	265	24	find	find	VERB
ftr-500	265	25	their	their	PRON
ftr-500	265	26	way	way	NOUN
ftr-500	265	27	into	into	ADP
ftr-500	265	28	the	the	DET
ftr-500	265	29	code	code	NOUN
ftr-500	265	30	.	.	PUNCT
ftr-500	266	1	economic	economic	ADJ
ftr-500	266	2	neutrality	neutrality	NOUN
ftr-500	266	3	is	be	AUX
ftr-500	266	4	an	an	DET
ftr-500	266	5	elusive	elusive	ADJ
ftr-500	266	6	goal	goal	NOUN
ftr-500	266	7	not	not	PART
ftr-500	266	8	only	only	ADV
ftr-500	266	9	because	because	SCONJ
ftr-500	266	10	we	we	PRON
ftr-500	266	11	do	do	AUX
ftr-500	266	12	n't	not	PART
ftr-500	266	13	always	always	ADV
ftr-500	266	14	agree	agree	VERB
ftr-500	266	15	on	on	ADP
ftr-500	266	16	whose	whose	DET
ftr-500	266	17	paradigms	paradigm	NOUN
ftr-500	266	18	to	to	PART
ftr-500	266	19	embrace	embrace	VERB
ftr-500	266	20	,	,	PUNCT
ftr-500	266	21	but	but	CCONJ
ftr-500	266	22	because	because	SCONJ
ftr-500	266	23	it	it	PRON
ftr-500	266	24	is	be	AUX
ftr-500	266	25	often	often	ADV
ftr-500	266	26	more	more	ADV
ftr-500	266	27	appealing	appealing	ADJ
ftr-500	266	28	in	in	ADP
ftr-500	266	29	the	the	DET
ftr-500	266	30	classroom	classroom	NOUN
ftr-500	266	31	than	than	ADP
ftr-500	266	32	in	in	ADP
ftr-500	266	33	the	the	DET
ftr-500	266	34	boardroom	boardroom	NOUN
ftr-500	266	35	.	.	PUNCT
ftr-500	267	1	planners	planner	NOUN
ftr-500	267	2	and	and	CCONJ
ftr-500	267	3	their	their	PRON
ftr-500	267	4	clients	client	NOUN
ftr-500	267	5	do	do	AUX
ftr-500	267	6	not	not	PART
ftr-500	267	7	go	go	VERB
ftr-500	267	8	away	away	ADV
ftr-500	267	9	when	when	SCONJ
ftr-500	267	10	the	the	DET
ftr-500	267	11	old	old	ADJ
ftr-500	267	12	planning	planning	NOUN
ftr-500	267	13	opportunities	opportunity	NOUN
ftr-500	267	14	are	be	AUX
ftr-500	267	15	shut	shut	VERB
ftr-500	267	16	down	down	ADP
ftr-500	267	17	.	.	PUNCT
ftr-500	268	1	they	they	PRON
ftr-500	268	2	adapt	adapt	VERB
ftr-500	268	3	.	.	PUNCT
ftr-500	269	1	rule	rule	NOUN
ftr-500	269	2	makers	maker	NOUN
ftr-500	269	3	can	can	AUX
ftr-500	269	4	change	change	VERB
ftr-500	269	5	the	the	DET
ftr-500	269	6	rules	rule	NOUN
ftr-500	269	7	,	,	PUNCT
ftr-500	269	8	but	but	CCONJ
ftr-500	269	9	they	they	PRON
ftr-500	269	10	can	can	AUX
ftr-500	269	11	not	not	PART
ftr-500	269	12	stop	stop	VERB
ftr-500	269	13	the	the	DET
ftr-500	269	14	contest	contest	NOUN
ftr-500	269	15	.	.	PUNCT
ftr-500	270	1	36	36	NUM
ftr-500	270	2	.	.	PUNCT
ftr-500	271	1	this	this	PRON
ftr-500	271	2	makes	make	VERB
ftr-500	271	3	sense	sense	NOUN
ftr-500	271	4	given	give	VERB
ftr-500	271	5	the	the	DET
ftr-500	271	6	stringency	stringency	NOUN
ftr-500	271	7	of	of	ADP
ftr-500	271	8	his	his	PRON
ftr-500	271	9	continuity	continuity	NOUN
ftr-500	271	10	of	of	ADP
ftr-500	271	11	interest	interest	NOUN
ftr-500	271	12	test	test	NOUN
ftr-500	271	13	and	and	CCONJ
ftr-500	271	14	his	his	PRON
ftr-500	271	15	insistence	insistence	NOUN
ftr-500	271	16	upon	upon	SCONJ
ftr-500	271	17	a	a	DET
ftr-500	271	18	uniform	uniform	NOUN
ftr-500	271	19	substantially	substantially	ADV
ftr-500	271	20	all	all	DET
ftr-500	271	21	test	test	NOUN
ftr-500	271	22	.	.	PUNCT
ftr-500	272	1	but	but	CCONJ
ftr-500	272	2	thompson	thompson	NOUN
ftr-500	272	3	admits	admit	VERB
ftr-500	272	4	that	that	SCONJ
ftr-500	272	5	he	he	PRON
ftr-500	272	6	has	have	AUX
ftr-500	272	7	made	make	VERB
ftr-500	272	8	no	no	DET
ftr-500	272	9	effort	effort	NOUN
ftr-500	272	10	at	at	ADP
ftr-500	272	11	a	a	DET
ftr-500	272	12	revenue	revenue	NOUN
ftr-500	272	13	analysis	analysis	NOUN
ftr-500	272	14	(	(	PUNCT
ftr-500	272	15	p.	p.	NOUN
ftr-500	272	16	235	235	NUM
ftr-500	272	17	)	)	PUNCT
ftr-500	272	18	.	.	PUNCT
ftr-500	273	1	19931	19931	NUM