id	sid	tid	token	lemma	pos
ftr-504	1	1	florida	florida	PROPN
ftr-504	1	2	tax	tax	PROPN
ftr-504	1	3	review	review	NOUN
ftr-504	1	4	volume	volume	NOUN
ftr-504	1	5	1	1	NUM
ftr-504	1	6	1994	1994	NUM
ftr-504	1	7	number	number	NOUN
ftr-504	1	8	12	12	NUM
ftr-504	1	9	reassessing	reassess	VERB
ftr-504	1	10	sales	sale	NOUN
ftr-504	1	11	and	and	CCONJ
ftr-504	1	12	liquidations	liquidation	NOUN
ftr-504	1	13	of	of	ADP
ftr-504	1	14	partnership	partnership	NOUN
ftr-504	1	15	interests	interest	NOUN
ftr-504	1	16	after	after	ADP
ftr-504	1	17	the	the	DET
ftr-504	1	18	omnibus	omnibus	ADJ
ftr-504	1	19	budget	budget	NOUN
ftr-504	1	20	reconciliation	reconciliation	NOUN
ftr-504	1	21	act	act	NOUN
ftr-504	1	22	of	of	ADP
ftr-504	1	23	1993	1993	NUM
ftr-504	1	24	james	james	PROPN
ftr-504	1	25	e.	e.	PROPN
ftr-504	1	26	tierney	tierney	PROPN
ftr-504	1	27	"	"	PUNCT
ftr-504	1	28	i.	i.	PROPN
ftr-504	1	29	introduction	introduction	NOUN
ftr-504	1	30	subchapter	subchapter	NOUN
ftr-504	1	31	k	k	PROPN
ftr-504	1	32	of	of	ADP
ftr-504	1	33	the	the	DET
ftr-504	1	34	internal	internal	PROPN
ftr-504	1	35	revenue	revenue	NOUN
ftr-504	1	36	code	code	NOUN
ftr-504	1	37	has	have	AUX
ftr-504	1	38	historically	historically	ADV
ftr-504	1	39	afforded	afford	VERB
ftr-504	1	40	considerable	considerable	ADJ
ftr-504	1	41	flexibility	flexibility	NOUN
ftr-504	1	42	in	in	ADP
ftr-504	1	43	determining	determine	VERB
ftr-504	1	44	the	the	DET
ftr-504	1	45	federal	federal	ADJ
ftr-504	1	46	income	income	NOUN
ftr-504	1	47	tax	tax	NOUN
ftr-504	1	48	consequences	consequence	NOUN
ftr-504	1	49	of	of	ADP
ftr-504	1	50	the	the	DET
ftr-504	1	51	retirement	retirement	NOUN
ftr-504	1	52	or	or	CCONJ
ftr-504	1	53	withdrawal	withdrawal	NOUN
ftr-504	1	54	of	of	ADP
ftr-504	1	55	a	a	DET
ftr-504	1	56	partner	partner	NOUN
ftr-504	1	57	from	from	ADP
ftr-504	1	58	a	a	DET
ftr-504	1	59	partnership	partnership	NOUN
ftr-504	1	60	.	.	PUNCT
ftr-504	2	1	in	in	ADP
ftr-504	2	2	general	general	ADJ
ftr-504	2	3	,	,	PUNCT
ftr-504	2	4	the	the	DET
ftr-504	2	5	departure	departure	NOUN
ftr-504	2	6	of	of	ADP
ftr-504	2	7	a	a	DET
ftr-504	2	8	partner	partner	NOUN
ftr-504	2	9	can	can	AUX
ftr-504	2	10	be	be	AUX
ftr-504	2	11	structured	structure	VERB
ftr-504	2	12	either	either	CCONJ
ftr-504	2	13	as	as	ADP
ftr-504	2	14	a	a	DET
ftr-504	2	15	purchase	purchase	NOUN
ftr-504	2	16	of	of	ADP
ftr-504	2	17	the	the	DET
ftr-504	2	18	retiring	retire	VERB
ftr-504	2	19	partner	partner	NOUN
ftr-504	2	20	's	's	PART
ftr-504	2	21	interest	interest	NOUN
ftr-504	2	22	by	by	ADP
ftr-504	2	23	the	the	DET
ftr-504	2	24	remaining	remain	VERB
ftr-504	2	25	partners	partner	NOUN
ftr-504	2	26	or	or	CCONJ
ftr-504	2	27	as	as	ADP
ftr-504	2	28	a	a	DET
ftr-504	2	29	liquidation	liquidation	NOUN
ftr-504	2	30	of	of	ADP
ftr-504	2	31	the	the	DET
ftr-504	2	32	partner	partner	NOUN
ftr-504	2	33	's	's	PART
ftr-504	2	34	interest	interest	NOUN
ftr-504	2	35	by	by	ADP
ftr-504	2	36	the	the	DET
ftr-504	2	37	partnership	partnership	NOUN
ftr-504	2	38	.	.	PUNCT
ftr-504	3	1	although	although	SCONJ
ftr-504	3	2	these	these	DET
ftr-504	3	3	two	two	NUM
ftr-504	3	4	transactions	transaction	NOUN
ftr-504	3	5	are	be	AUX
ftr-504	3	6	essentially	essentially	ADV
ftr-504	3	7	similar	similar	ADJ
ftr-504	3	8	in	in	ADP
ftr-504	3	9	economic	economic	ADJ
ftr-504	3	10	consequences	consequence	NOUN
ftr-504	3	11	,	,	PUNCT
ftr-504	3	12	they	they	PRON
ftr-504	3	13	have	have	AUX
ftr-504	3	14	been	be	AUX
ftr-504	3	15	governed	govern	VERB
ftr-504	3	16	by	by	ADP
ftr-504	3	17	two	two	NUM
ftr-504	3	18	separate	separate	ADJ
ftr-504	3	19	sets	set	NOUN
ftr-504	3	20	of	of	ADP
ftr-504	3	21	provisions	provision	NOUN
ftr-504	3	22	in	in	ADP
ftr-504	3	23	subchapter	subchapter	NOUN
ftr-504	3	24	k	k	NOUN
ftr-504	3	25	,	,	PUNCT
ftr-504	3	26	often	often	ADV
ftr-504	3	27	resulting	result	VERB
ftr-504	3	28	in	in	ADP
ftr-504	3	29	significantly	significantly	ADV
ftr-504	3	30	different	different	ADJ
ftr-504	3	31	tax	tax	NOUN
ftr-504	3	32	consequences	consequence	NOUN
ftr-504	3	33	.	.	PUNCT
ftr-504	4	1	the	the	DET
ftr-504	4	2	sale	sale	NOUN
ftr-504	4	3	of	of	ADP
ftr-504	4	4	a	a	DET
ftr-504	4	5	partner	partner	NOUN
ftr-504	4	6	's	's	PART
ftr-504	4	7	interest	interest	NOUN
ftr-504	4	8	is	be	AUX
ftr-504	4	9	governed	govern	VERB
ftr-504	4	10	primarily	primarily	ADV
ftr-504	4	11	by	by	ADP
ftr-504	4	12	sections	section	NOUN
ftr-504	4	13	741	741	NUM
ftr-504	4	14	and	and	CCONJ
ftr-504	4	15	751(a	751(a	NUM
ftr-504	4	16	)	)	PUNCT
ftr-504	4	17	,	,	PUNCT
ftr-504	4	18	whereas	whereas	SCONJ
ftr-504	4	19	the	the	DET
ftr-504	4	20	liquidation	liquidation	NOUN
ftr-504	4	21	of	of	ADP
ftr-504	4	22	a	a	DET
ftr-504	4	23	partner	partner	NOUN
ftr-504	4	24	's	's	PART
ftr-504	4	25	interest	interest	NOUN
ftr-504	4	26	by	by	ADP
ftr-504	4	27	the	the	DET
ftr-504	4	28	partnership	partnership	NOUN
ftr-504	4	29	is	be	AUX
ftr-504	4	30	governed	govern	VERB
ftr-504	4	31	primarily	primarily	ADV
ftr-504	4	32	by	by	ADP
ftr-504	4	33	section	section	NOUN
ftr-504	4	34	736	736	NUM
ftr-504	4	35	.	.	PUNCT
ftr-504	5	1	under	under	ADP
ftr-504	5	2	sections	section	NOUN
ftr-504	5	3	741	741	NUM
ftr-504	5	4	and	and	CCONJ
ftr-504	5	5	751(a	751(a	NUM
ftr-504	5	6	)	)	PUNCT
ftr-504	5	7	,	,	PUNCT
ftr-504	5	8	the	the	DET
ftr-504	5	9	sale	sale	NOUN
ftr-504	5	10	of	of	ADP
ftr-504	5	11	a	a	DET
ftr-504	5	12	partnership	partnership	NOUN
ftr-504	5	13	interest	interest	NOUN
ftr-504	5	14	generates	generate	VERB
ftr-504	5	15	capital	capital	NOUN
ftr-504	5	16	gain	gain	NOUN
ftr-504	5	17	or	or	CCONJ
ftr-504	5	18	loss	loss	NOUN
ftr-504	5	19	to	to	ADP
ftr-504	5	20	the	the	DET
ftr-504	5	21	selling	selling	NOUN
ftr-504	5	22	partner	partner	NOUN
ftr-504	5	23	,	,	PUNCT
ftr-504	5	24	except	except	SCONJ
ftr-504	5	25	to	to	ADP
ftr-504	5	26	the	the	DET
ftr-504	5	27	extent	extent	NOUN
ftr-504	5	28	that	that	SCONJ
ftr-504	5	29	he	he	PRON
ftr-504	5	30	or	or	CCONJ
ftr-504	5	31	she	she	PRON
ftr-504	5	32	is	be	AUX
ftr-504	5	33	being	be	AUX
ftr-504	5	34	compensated	compensate	VERB
ftr-504	5	35	for	for	ADP
ftr-504	5	36	an	an	DET
ftr-504	5	37	interest	interest	NOUN
ftr-504	5	38	in	in	ADP
ftr-504	5	39	certain	certain	ADJ
ftr-504	5	40	ordinary	ordinary	ADJ
ftr-504	5	41	income	income	NOUN
ftr-504	5	42	items	item	NOUN
ftr-504	5	43	of	of	ADP
ftr-504	5	44	the	the	DET
ftr-504	5	45	partnership	partnership	NOUN
ftr-504	5	46	-	-	PUNCT
ftr-504	5	47	namely	namely	ADV
ftr-504	5	48	,	,	PUNCT
ftr-504	5	49	its	its	PRON
ftr-504	5	50	unrealized	unrealized	ADJ
ftr-504	5	51	receivables	receivables	NOUN
ftr-504	5	52	and	and	CCONJ
ftr-504	5	53	substantially	substantially	ADV
ftr-504	5	54	appreciated	appreciated	ADJ
ftr-504	5	55	inventory	inventory	NOUN
ftr-504	5	56	.	.	PUNCT
ftr-504	6	1	the	the	DET
ftr-504	6	2	purchasing	purchase	VERB
ftr-504	6	3	partners	partner	NOUN
ftr-504	6	4	receive	receive	VERB
ftr-504	6	5	few	few	ADJ
ftr-504	6	6	,	,	PUNCT
ftr-504	6	7	if	if	SCONJ
ftr-504	6	8	any	any	PRON
ftr-504	6	9	,	,	PUNCT
ftr-504	6	10	immediate	immediate	ADJ
ftr-504	6	11	tax	tax	NOUN
ftr-504	6	12	benefits	benefit	NOUN
ftr-504	6	13	.	.	PUNCT
ftr-504	7	1	under	under	ADP
ftr-504	7	2	section	section	NOUN
ftr-504	7	3	736	736	NUM
ftr-504	7	4	,	,	PUNCT
ftr-504	7	5	by	by	ADP
ftr-504	7	6	contrast	contrast	NOUN
ftr-504	7	7	,	,	PUNCT
ftr-504	7	8	the	the	DET
ftr-504	7	9	liquidation	liquidation	NOUN
ftr-504	7	10	of	of	ADP
ftr-504	7	11	a	a	DET
ftr-504	7	12	partner	partner	NOUN
ftr-504	7	13	's	's	PART
ftr-504	7	14	interest	interest	NOUN
ftr-504	7	15	by	by	ADP
ftr-504	7	16	a	a	DET
ftr-504	7	17	partnership	partnership	NOUN
ftr-504	7	18	could	could	AUX
ftr-504	7	19	result	result	VERB
ftr-504	7	20	in	in	ADP
ftr-504	7	21	significant	significant	ADJ
ftr-504	7	22	immediate	immediate	ADJ
ftr-504	7	23	tax	tax	NOUN
ftr-504	7	24	benefits	benefit	NOUN
ftr-504	7	25	to	to	ADP
ftr-504	7	26	the	the	DET
ftr-504	7	27	remaining	remain	VERB
ftr-504	7	28	partners	partner	NOUN
ftr-504	7	29	.	.	PUNCT
ftr-504	8	1	specifically	specifically	ADV
ftr-504	8	2	,	,	PUNCT
ftr-504	8	3	under	under	ADP
ftr-504	8	4	section	section	NOUN
ftr-504	8	5	736(a	736(a	PROPN
ftr-504	8	6	)	)	PUNCT
ftr-504	8	7	,	,	PUNCT
ftr-504	8	8	certain	certain	ADJ
ftr-504	8	9	payments	payment	NOUN
ftr-504	8	10	for	for	ADP
ftr-504	8	11	a	a	DET
ftr-504	8	12	retiring	retire	VERB
ftr-504	8	13	partner	partner	NOUN
ftr-504	8	14	's	's	PART
ftr-504	8	15	share	share	NOUN
ftr-504	8	16	of	of	ADP
ftr-504	8	17	the	the	DET
ftr-504	8	18	partnership	partnership	NOUN
ftr-504	8	19	's	's	PART
ftr-504	8	20	good	good	ADJ
ftr-504	8	21	will	will	NOUN
ftr-504	8	22	and	and	CCONJ
ftr-504	8	23	unrealized	unrealized	ADJ
ftr-504	8	24	receivables	receivables	NOUN
ftr-504	8	25	would	would	AUX
ftr-504	8	26	give	give	VERB
ftr-504	8	27	rise	rise	NOUN
ftr-504	8	28	to	to	ADP
ftr-504	8	29	an	an	DET
ftr-504	8	30	immediate	immediate	ADJ
ftr-504	8	31	deduction	deduction	NOUN
ftr-504	8	32	or	or	CCONJ
ftr-504	8	33	its	its	PRON
ftr-504	8	34	equivalent	equivalent	NOUN
ftr-504	8	35	for	for	ADP
ftr-504	8	36	the	the	DET
ftr-504	8	37	remaining	remain	VERB
ftr-504	8	38	partners	partner	NOUN
ftr-504	8	39	and	and	CCONJ
ftr-504	8	40	usually	usually	ADV
ftr-504	8	41	result	result	VERB
ftr-504	8	42	in	in	ADP
ftr-504	8	43	ordinary	ordinary	ADJ
ftr-504	8	44	income	income	NOUN
ftr-504	8	45	to	to	ADP
ftr-504	8	46	the	the	DET
ftr-504	8	47	retiring	retire	VERB
ftr-504	8	48	partner	partner	NOUN
ftr-504	8	49	.	.	PUNCT
ftr-504	9	1	payments	payment	NOUN
ftr-504	9	2	for	for	ADP
ftr-504	9	3	the	the	DET
ftr-504	9	4	partner	partner	NOUN
ftr-504	9	5	's	's	PART
ftr-504	9	6	share	share	NOUN
ftr-504	9	7	of	of	ADP
ftr-504	9	8	other	other	ADJ
ftr-504	9	9	partnership	partnership	NOUN
ftr-504	9	10	property	property	NOUN
ftr-504	9	11	would	would	AUX
ftr-504	9	12	*	*	VERB
ftr-504	9	13	associate	associate	VERB
ftr-504	9	14	professor	professor	NOUN
ftr-504	9	15	of	of	ADP
ftr-504	9	16	law	law	NOUN
ftr-504	9	17	,	,	PUNCT
ftr-504	9	18	the	the	DET
ftr-504	9	19	university	university	PROPN
ftr-504	9	20	of	of	ADP
ftr-504	9	21	toledo	toledo	PROPN
ftr-504	9	22	college	college	PROPN
ftr-504	9	23	of	of	ADP
ftr-504	9	24	law	law	PROPN
ftr-504	9	25	.	.	PUNCT
ftr-504	10	1	b.a	b.a	PROPN
ftr-504	10	2	.	.	PROPN
ftr-504	10	3	1978	1978	NUM
ftr-504	10	4	,	,	PUNCT
ftr-504	10	5	rutgers	rutgers	PROPN
ftr-504	10	6	college	college	PROPN
ftr-504	10	7	;	;	PUNCT
ftr-504	10	8	j.d	j.d	PROPN
ftr-504	10	9	.	.	PROPN
ftr-504	10	10	1981	1981	NUM
ftr-504	10	11	,	,	PUNCT
ftr-504	10	12	ll.m	ll.m	X
ftr-504	10	13	.	.	PUNCT
ftr-504	11	1	(	(	PUNCT
ftr-504	11	2	in	in	ADP
ftr-504	11	3	taxation	taxation	NOUN
ftr-504	11	4	)	)	PUNCT
ftr-504	11	5	1984	1984	NUM
ftr-504	11	6	,	,	PUNCT
ftr-504	11	7	new	new	PROPN
ftr-504	11	8	york	york	PROPN
ftr-504	11	9	university	university	PROPN
ftr-504	11	10	school	school	NOUN
ftr-504	11	11	of	of	ADP
ftr-504	11	12	law	law	NOUN
ftr-504	11	13	.	.	PUNCT
ftr-504	12	1	the	the	DET
ftr-504	12	2	author	author	NOUN
ftr-504	12	3	wishes	wish	VERB
ftr-504	12	4	to	to	PART
ftr-504	12	5	thank	thank	VERB
ftr-504	12	6	mark	mark	PROPN
ftr-504	12	7	j.	j.	PROPN
ftr-504	12	8	dinsmore	dinsmore	PROPN
ftr-504	12	9	of	of	ADP
ftr-504	12	10	the	the	DET
ftr-504	12	11	university	university	PROPN
ftr-504	12	12	of	of	ADP
ftr-504	12	13	toledo	toledo	PROPN
ftr-504	12	14	college	college	PROPN
ftr-504	12	15	of	of	ADP
ftr-504	12	16	law	law	NOUN
ftr-504	12	17	,	,	PUNCT
ftr-504	12	18	class	class	NOUN
ftr-504	12	19	of	of	ADP
ftr-504	12	20	1994	1994	NUM
ftr-504	12	21	,	,	PUNCT
ftr-504	12	22	for	for	ADP
ftr-504	12	23	his	his	PRON
ftr-504	12	24	perceptive	perceptive	ADJ
ftr-504	12	25	and	and	CCONJ
ftr-504	12	26	diligent	diligent	ADJ
ftr-504	12	27	research	research	NOUN
ftr-504	12	28	assistance	assistance	NOUN
ftr-504	12	29	.	.	PUNCT
ftr-504	13	1	the	the	DET
ftr-504	13	2	author	author	NOUN
ftr-504	13	3	also	also	ADV
ftr-504	13	4	gratefully	gratefully	ADV
ftr-504	13	5	acknowledges	acknowledge	VERB
ftr-504	13	6	research	research	NOUN
ftr-504	13	7	support	support	NOUN
ftr-504	13	8	from	from	ADP
ftr-504	13	9	the	the	DET
ftr-504	13	10	university	university	PROPN
ftr-504	13	11	of	of	ADP
ftr-504	13	12	toledo	toledo	PROPN
ftr-504	13	13	college	college	PROPN
ftr-504	13	14	of	of	ADP
ftr-504	13	15	law	law	NOUN
ftr-504	13	16	summer	summer	NOUN
ftr-504	13	17	research	research	NOUN
ftr-504	13	18	grant	grant	NOUN
ftr-504	13	19	program	program	NOUN
ftr-504	13	20	.	.	PUNCT
ftr-504	14	1	florida	florida	PROPN
ftr-504	14	2	tax	tax	PROPN
ftr-504	14	3	review	review	NOUN
ftr-504	14	4	be	be	AUX
ftr-504	14	5	treated	treat	VERB
ftr-504	14	6	under	under	ADP
ftr-504	14	7	section	section	NOUN
ftr-504	14	8	736(b	736(b	PROPN
ftr-504	14	9	)	)	PUNCT
ftr-504	14	10	as	as	ADP
ftr-504	14	11	a	a	DET
ftr-504	14	12	distribution	distribution	NOUN
ftr-504	14	13	from	from	ADP
ftr-504	14	14	the	the	DET
ftr-504	14	15	partnership	partnership	NOUN
ftr-504	14	16	to	to	ADP
ftr-504	14	17	the	the	DET
ftr-504	14	18	partner	partner	NOUN
ftr-504	14	19	,	,	PUNCT
ftr-504	14	20	resulting	result	VERB
ftr-504	14	21	in	in	ADP
ftr-504	14	22	no	no	DET
ftr-504	14	23	deduction	deduction	NOUN
ftr-504	14	24	for	for	ADP
ftr-504	14	25	the	the	DET
ftr-504	14	26	remaining	remain	VERB
ftr-504	14	27	partners	partner	NOUN
ftr-504	14	28	and	and	CCONJ
ftr-504	14	29	,	,	PUNCT
ftr-504	14	30	for	for	ADP
ftr-504	14	31	the	the	DET
ftr-504	14	32	most	most	ADJ
ftr-504	14	33	part	part	NOUN
ftr-504	14	34	,	,	PUNCT
ftr-504	14	35	generating	generate	VERB
ftr-504	14	36	capital	capital	NOUN
ftr-504	14	37	gain	gain	NOUN
ftr-504	14	38	or	or	CCONJ
ftr-504	14	39	loss	loss	NOUN
ftr-504	14	40	for	for	ADP
ftr-504	14	41	the	the	DET
ftr-504	14	42	retiring	retire	VERB
ftr-504	14	43	partner	partner	NOUN
ftr-504	14	44	.	.	PUNCT
ftr-504	15	1	in	in	ADP
ftr-504	15	2	enacting	enact	VERB
ftr-504	15	3	the	the	DET
ftr-504	15	4	omnibus	omnibus	ADJ
ftr-504	15	5	budget	budget	NOUN
ftr-504	15	6	reconciliation	reconciliation	NOUN
ftr-504	15	7	act	act	NOUN
ftr-504	15	8	of	of	ADP
ftr-504	15	9	1993	1993	NUM
ftr-504	15	10	(	(	PUNCT
ftr-504	15	11	hereinafter	hereinafter	NOUN
ftr-504	15	12	"	"	PUNCT
ftr-504	15	13	obra	obra	PROPN
ftr-504	15	14	1993	1993	NUM
ftr-504	15	15	"	"	PUNCT
ftr-504	15	16	)	)	PUNCT
ftr-504	15	17	congress	congress	PROPN
ftr-504	15	18	made	make	VERB
ftr-504	15	19	a	a	DET
ftr-504	15	20	number	number	NOUN
ftr-504	15	21	of	of	ADP
ftr-504	15	22	amendments	amendment	NOUN
ftr-504	15	23	to	to	ADP
ftr-504	15	24	the	the	DET
ftr-504	15	25	internal	internal	ADJ
ftr-504	15	26	revenue	revenue	NOUN
ftr-504	15	27	code	code	NOUN
ftr-504	15	28	affecting	affect	VERB
ftr-504	15	29	the	the	DET
ftr-504	15	30	withdrawal	withdrawal	NOUN
ftr-504	15	31	or	or	CCONJ
ftr-504	15	32	retirement	retirement	NOUN
ftr-504	15	33	of	of	ADP
ftr-504	15	34	a	a	DET
ftr-504	15	35	partner	partner	NOUN
ftr-504	15	36	.	.	PUNCT
ftr-504	16	1	outside	outside	ADP
ftr-504	16	2	the	the	DET
ftr-504	16	3	specific	specific	ADJ
ftr-504	16	4	context	context	NOUN
ftr-504	16	5	of	of	ADP
ftr-504	16	6	subchapter	subchapter	NOUN
ftr-504	16	7	k	k	NOUN
ftr-504	16	8	,	,	PUNCT
ftr-504	16	9	it	it	PRON
ftr-504	16	10	increased	increase	VERB
ftr-504	16	11	the	the	DET
ftr-504	16	12	maximum	maximum	ADJ
ftr-504	16	13	individual	individual	ADJ
ftr-504	16	14	tax	tax	NOUN
ftr-504	16	15	rates	rate	NOUN
ftr-504	16	16	on	on	ADP
ftr-504	16	17	ordinary	ordinary	ADJ
ftr-504	16	18	income	income	NOUN
ftr-504	16	19	to	to	ADP
ftr-504	16	20	39.6	39.6	NUM
ftr-504	16	21	%	%	NOUN
ftr-504	16	22	but	but	CCONJ
ftr-504	16	23	left	leave	VERB
ftr-504	16	24	the	the	DET
ftr-504	16	25	maximum	maximum	ADJ
ftr-504	16	26	capital	capital	NOUN
ftr-504	16	27	gains	gain	NOUN
ftr-504	16	28	rate	rate	NOUN
ftr-504	16	29	at	at	ADP
ftr-504	16	30	28	28	NUM
ftr-504	16	31	%	%	NOUN
ftr-504	16	32	,	,	PUNCT
ftr-504	16	33	thus	thus	ADV
ftr-504	16	34	making	make	VERB
ftr-504	16	35	it	it	PRON
ftr-504	16	36	even	even	ADV
ftr-504	16	37	more	more	ADV
ftr-504	16	38	desirable	desirable	ADJ
ftr-504	16	39	for	for	ADP
ftr-504	16	40	individuals	individual	NOUN
ftr-504	16	41	to	to	PART
ftr-504	16	42	obtain	obtain	VERB
ftr-504	16	43	capital	capital	NOUN
ftr-504	16	44	gain	gain	NOUN
ftr-504	16	45	treatment	treatment	NOUN
ftr-504	16	46	.	.	PUNCT
ftr-504	17	1	it	it	PRON
ftr-504	17	2	also	also	ADV
ftr-504	17	3	added	add	VERB
ftr-504	17	4	new	new	ADJ
ftr-504	17	5	section	section	NOUN
ftr-504	17	6	197	197	NUM
ftr-504	17	7	,	,	PUNCT
ftr-504	17	8	providing	provide	VERB
ftr-504	17	9	for	for	ADP
ftr-504	17	10	the	the	DET
ftr-504	17	11	amortization	amortization	NOUN
ftr-504	17	12	of	of	ADP
ftr-504	17	13	certain	certain	ADJ
ftr-504	17	14	intangible	intangible	ADJ
ftr-504	17	15	assets	asset	NOUN
ftr-504	17	16	,	,	PUNCT
ftr-504	17	17	including	include	VERB
ftr-504	17	18	good	good	ADJ
ftr-504	17	19	will	will	NOUN
ftr-504	17	20	.	.	PUNCT
ftr-504	18	1	within	within	ADP
ftr-504	18	2	subchapter	subchapter	NOUN
ftr-504	18	3	k	k	NOUN
ftr-504	18	4	,	,	PUNCT
ftr-504	18	5	it	it	PRON
ftr-504	18	6	amended	amend	VERB
ftr-504	18	7	various	various	ADJ
ftr-504	18	8	provisions	provision	NOUN
ftr-504	18	9	in	in	ADP
ftr-504	18	10	an	an	DET
ftr-504	18	11	effort	effort	NOUN
ftr-504	18	12	to	to	PART
ftr-504	18	13	address	address	VERB
ftr-504	18	14	areas	area	NOUN
ftr-504	18	15	of	of	ADP
ftr-504	18	16	potential	potential	ADJ
ftr-504	18	17	abuse	abuse	NOUN
ftr-504	18	18	that	that	PRON
ftr-504	18	19	it	it	PRON
ftr-504	18	20	perceived	perceive	VERB
ftr-504	18	21	as	as	ADP
ftr-504	18	22	existing	exist	VERB
ftr-504	18	23	under	under	ADP
ftr-504	18	24	prior	prior	ADJ
ftr-504	18	25	law	law	NOUN
ftr-504	18	26	.	.	PUNCT
ftr-504	19	1	part	part	NOUN
ftr-504	19	2	ii	ii	PROPN
ftr-504	19	3	of	of	ADP
ftr-504	19	4	this	this	DET
ftr-504	19	5	article	article	NOUN
ftr-504	19	6	analyzes	analyze	VERB
ftr-504	19	7	congress	congress	PROPN
ftr-504	19	8	's	's	PART
ftr-504	19	9	amendments	amendment	NOUN
ftr-504	19	10	in	in	ADP
ftr-504	19	11	this	this	DET
ftr-504	19	12	area	area	NOUN
ftr-504	19	13	and	and	CCONJ
ftr-504	19	14	compares	compare	VERB
ftr-504	19	15	their	their	PRON
ftr-504	19	16	effects	effect	NOUN
ftr-504	19	17	on	on	ADP
ftr-504	19	18	services	service	NOUN
ftr-504	19	19	-	-	PUNCT
ftr-504	19	20	oriented	orient	VERB
ftr-504	19	21	and	and	CCONJ
ftr-504	19	22	capital	capital	NOUN
ftr-504	19	23	-	-	PUNCT
ftr-504	19	24	oriented	orient	VERB
ftr-504	19	25	partnerships	partnership	NOUN
ftr-504	19	26	.	.	PUNCT
ftr-504	20	1	it	it	PRON
ftr-504	20	2	observes	observe	VERB
ftr-504	20	3	that	that	SCONJ
ftr-504	20	4	congress	congress	PROPN
ftr-504	20	5	virtually	virtually	ADV
ftr-504	20	6	has	have	AUX
ftr-504	20	7	repealed	repeal	VERB
ftr-504	20	8	section	section	NOUN
ftr-504	20	9	736(a	736(a	NOUN
ftr-504	20	10	)	)	PUNCT
ftr-504	20	11	insofar	insofar	ADV
ftr-504	20	12	as	as	SCONJ
ftr-504	20	13	capital	capital	NOUN
ftr-504	20	14	-	-	PUNCT
ftr-504	20	15	oriented	orient	VERB
ftr-504	20	16	partnerships	partnership	NOUN
ftr-504	20	17	are	be	AUX
ftr-504	20	18	concerned	concern	VERB
ftr-504	20	19	,	,	PUNCT
ftr-504	20	20	and	and	CCONJ
ftr-504	20	21	contends	contend	VERB
ftr-504	20	22	that	that	SCONJ
ftr-504	20	23	congress	congress	PROPN
ftr-504	20	24	's	's	PART
ftr-504	20	25	reforms	reform	NOUN
ftr-504	20	26	in	in	ADP
ftr-504	20	27	this	this	DET
ftr-504	20	28	area	area	NOUN
ftr-504	20	29	were	be	AUX
ftr-504	20	30	in	in	ADP
ftr-504	20	31	some	some	DET
ftr-504	20	32	respects	respect	NOUN
ftr-504	20	33	too	too	ADV
ftr-504	20	34	broad	broad	ADJ
ftr-504	20	35	and	and	CCONJ
ftr-504	20	36	in	in	ADP
ftr-504	20	37	others	other	NOUN
ftr-504	20	38	too	too	ADV
ftr-504	20	39	narrow	narrow	ADJ
ftr-504	20	40	.	.	PUNCT
ftr-504	21	1	they	they	PRON
ftr-504	21	2	unfairly	unfairly	ADV
ftr-504	21	3	preclude	preclude	VERB
ftr-504	21	4	capital	capital	NOUN
ftr-504	21	5	-	-	PUNCT
ftr-504	21	6	oriented	orient	VERB
ftr-504	21	7	partnerships	partnership	NOUN
ftr-504	21	8	from	from	ADP
ftr-504	21	9	currently	currently	ADV
ftr-504	21	10	deducting	deduct	VERB
ftr-504	21	11	payments	payment	NOUN
ftr-504	21	12	for	for	ADP
ftr-504	21	13	a	a	DET
ftr-504	21	14	departing	depart	VERB
ftr-504	21	15	partner	partner	NOUN
ftr-504	21	16	's	's	PART
ftr-504	21	17	share	share	NOUN
ftr-504	21	18	of	of	ADP
ftr-504	21	19	traditional	traditional	ADJ
ftr-504	21	20	"	"	PUNCT
ftr-504	21	21	unrealized	unrealized	ADJ
ftr-504	21	22	receivables	receivables	NOUN
ftr-504	21	23	,	,	PUNCT
ftr-504	21	24	"	"	PUNCT
ftr-504	21	25	for	for	ADP
ftr-504	21	26	which	which	PRON
ftr-504	21	27	the	the	DET
ftr-504	21	28	opportunity	opportunity	NOUN
ftr-504	21	29	for	for	ADP
ftr-504	21	30	abuse	abuse	NOUN
ftr-504	21	31	was	be	AUX
ftr-504	21	32	minimal	minimal	ADJ
ftr-504	21	33	.	.	PUNCT
ftr-504	22	1	by	by	ADP
ftr-504	22	2	the	the	DET
ftr-504	22	3	same	same	ADJ
ftr-504	22	4	token	token	NOUN
ftr-504	22	5	,	,	PUNCT
ftr-504	22	6	they	they	PRON
ftr-504	22	7	leave	leave	VERB
ftr-504	22	8	open	open	ADJ
ftr-504	22	9	to	to	ADP
ftr-504	22	10	services	service	NOUN
ftr-504	22	11	-	-	PUNCT
ftr-504	22	12	oriented	orient	VERB
ftr-504	22	13	partnerships	partnership	NOUN
ftr-504	22	14	a	a	DET
ftr-504	22	15	significant	significant	ADJ
ftr-504	22	16	opportunity	opportunity	NOUN
ftr-504	22	17	for	for	ADP
ftr-504	22	18	abuse	abuse	NOUN
ftr-504	22	19	that	that	PRON
ftr-504	22	20	existed	exist	VERB
ftr-504	22	21	under	under	ADP
ftr-504	22	22	prior	prior	ADJ
ftr-504	22	23	law	law	NOUN
ftr-504	22	24	,	,	PUNCT
ftr-504	22	25	namely	namely	ADV
ftr-504	22	26	,	,	PUNCT
ftr-504	22	27	the	the	DET
ftr-504	22	28	ability	ability	NOUN
ftr-504	22	29	currently	currently	ADV
ftr-504	22	30	to	to	PART
ftr-504	22	31	deduct	deduct	VERB
ftr-504	22	32	payments	payment	NOUN
ftr-504	22	33	representing	represent	VERB
ftr-504	22	34	a	a	DET
ftr-504	22	35	retiring	retire	VERB
ftr-504	22	36	partner	partner	NOUN
ftr-504	22	37	's	's	PART
ftr-504	22	38	share	share	NOUN
ftr-504	22	39	of	of	ADP
ftr-504	22	40	unstated	unstated	ADJ
ftr-504	22	41	partnership	partnership	NOUN
ftr-504	22	42	good	good	ADJ
ftr-504	22	43	will	will	NOUN
ftr-504	22	44	.	.	PUNCT
ftr-504	23	1	by	by	ADP
ftr-504	23	2	thus	thus	ADV
ftr-504	23	3	creating	create	VERB
ftr-504	23	4	two	two	NUM
ftr-504	23	5	separate	separate	ADJ
ftr-504	23	6	sets	set	NOUN
ftr-504	23	7	of	of	ADP
ftr-504	23	8	rules	rule	NOUN
ftr-504	23	9	under	under	ADP
ftr-504	23	10	section	section	NOUN
ftr-504	23	11	736	736	NUM
ftr-504	23	12	-	-	SYM
ftr-504	23	13	one	one	NUM
ftr-504	23	14	for	for	ADP
ftr-504	23	15	partnerships	partnership	NOUN
ftr-504	23	16	in	in	ADP
ftr-504	23	17	which	which	PRON
ftr-504	23	18	capital	capital	NOUN
ftr-504	23	19	is	be	AUX
ftr-504	23	20	a	a	DET
ftr-504	23	21	material	material	ADJ
ftr-504	23	22	income	income	NOUN
ftr-504	23	23	-	-	PUNCT
ftr-504	23	24	producing	produce	VERB
ftr-504	23	25	factor	factor	NOUN
ftr-504	23	26	and	and	CCONJ
ftr-504	23	27	another	another	PRON
ftr-504	23	28	for	for	ADP
ftr-504	23	29	partnerships	partnership	NOUN
ftr-504	23	30	in	in	ADP
ftr-504	23	31	which	which	PRON
ftr-504	23	32	it	it	PRON
ftr-504	23	33	is	be	AUX
ftr-504	23	34	not	not	PART
ftr-504	23	35	-	-	PUNCT
ftr-504	23	36	congress	congress	PROPN
ftr-504	23	37	has	have	AUX
ftr-504	23	38	not	not	PART
ftr-504	23	39	achieved	achieve	VERB
ftr-504	23	40	its	its	PRON
ftr-504	23	41	intended	intended	ADJ
ftr-504	23	42	goal	goal	NOUN
ftr-504	23	43	of	of	ADP
ftr-504	23	44	reducing	reduce	VERB
ftr-504	23	45	confusion	confusion	NOUN
ftr-504	23	46	in	in	ADP
ftr-504	23	47	this	this	DET
ftr-504	23	48	area	area	NOUN
ftr-504	23	49	.	.	PUNCT
ftr-504	24	1	finally	finally	ADV
ftr-504	24	2	,	,	PUNCT
ftr-504	24	3	the	the	DET
ftr-504	24	4	article	article	NOUN
ftr-504	24	5	explores	explore	VERB
ftr-504	24	6	the	the	DET
ftr-504	24	7	changes	change	NOUN
ftr-504	24	8	effected	effect	VERB
ftr-504	24	9	by	by	ADP
ftr-504	24	10	obra	obra	PROPN
ftr-504	24	11	1993	1993	NUM
ftr-504	24	12	and	and	CCONJ
ftr-504	24	13	illustrates	illustrate	VERB
ftr-504	24	14	that	that	SCONJ
ftr-504	24	15	notwithstanding	notwithstanding	ADP
ftr-504	24	16	congress	congress	PROPN
ftr-504	24	17	's	's	PART
ftr-504	24	18	amendments	amendment	NOUN
ftr-504	24	19	,	,	PUNCT
ftr-504	24	20	different	different	ADJ
ftr-504	24	21	tax	tax	NOUN
ftr-504	24	22	consequences	consequence	NOUN
ftr-504	24	23	will	will	AUX
ftr-504	24	24	still	still	ADV
ftr-504	24	25	follow	follow	VERB
ftr-504	24	26	,	,	PUNCT
ftr-504	24	27	depending	depend	VERB
ftr-504	24	28	upon	upon	SCONJ
ftr-504	24	29	whether	whether	SCONJ
ftr-504	24	30	a	a	DET
ftr-504	24	31	partner	partner	NOUN
ftr-504	24	32	's	's	PART
ftr-504	24	33	interest	interest	NOUN
ftr-504	24	34	is	be	AUX
ftr-504	24	35	sold	sell	VERB
ftr-504	24	36	or	or	CCONJ
ftr-504	24	37	liquidated	liquidate	VERB
ftr-504	24	38	.	.	PUNCT
ftr-504	25	1	part	part	NOUN
ftr-504	25	2	ii	ii	PROPN
ftr-504	25	3	of	of	ADP
ftr-504	25	4	this	this	DET
ftr-504	25	5	article	article	NOUN
ftr-504	25	6	describes	describe	VERB
ftr-504	25	7	the	the	DET
ftr-504	25	8	tax	tax	NOUN
ftr-504	25	9	treatment	treatment	NOUN
ftr-504	25	10	resulting	result	VERB
ftr-504	25	11	from	from	ADP
ftr-504	25	12	the	the	DET
ftr-504	25	13	sale	sale	NOUN
ftr-504	25	14	and	and	CCONJ
ftr-504	25	15	the	the	DET
ftr-504	25	16	liquidation	liquidation	NOUN
ftr-504	25	17	of	of	ADP
ftr-504	25	18	a	a	DET
ftr-504	25	19	partnership	partnership	NOUN
ftr-504	25	20	interest	interest	NOUN
ftr-504	25	21	prior	prior	ADV
ftr-504	25	22	to	to	ADP
ftr-504	25	23	the	the	DET
ftr-504	25	24	enactment	enactment	NOUN
ftr-504	25	25	of	of	ADP
ftr-504	25	26	obra	obra	PROPN
ftr-504	25	27	1993	1993	NUM
ftr-504	25	28	.	.	PUNCT
ftr-504	26	1	readers	reader	NOUN
ftr-504	26	2	already	already	ADV
ftr-504	26	3	familiar	familiar	ADJ
ftr-504	26	4	with	with	ADP
ftr-504	26	5	this	this	DET
ftr-504	26	6	area	area	NOUN
ftr-504	26	7	may	may	AUX
ftr-504	26	8	wish	wish	VERB
ftr-504	26	9	to	to	PART
ftr-504	26	10	proceed	proceed	VERB
ftr-504	26	11	directly	directly	ADV
ftr-504	26	12	to	to	ADP
ftr-504	26	13	part	part	NOUN
ftr-504	26	14	iii	iii	NOUN
ftr-504	26	15	,	,	PUNCT
ftr-504	26	16	which	which	PRON
ftr-504	26	17	analyzes	analyze	VERB
ftr-504	26	18	the	the	DET
ftr-504	26	19	specific	specific	ADJ
ftr-504	26	20	amendments	amendment	NOUN
ftr-504	26	21	made	make	VERB
ftr-504	26	22	to	to	ADP
ftr-504	26	23	prior	prior	ADJ
ftr-504	26	24	law	law	NOUN
ftr-504	26	25	.	.	PUNCT
ftr-504	27	1	part	part	NOUN
ftr-504	27	2	iv	iv	NUM
ftr-504	27	3	concludes	conclude	VERB
ftr-504	27	4	by	by	ADP
ftr-504	27	5	summarizing	summarize	VERB
ftr-504	27	6	and	and	CCONJ
ftr-504	27	7	commenting	comment	VERB
ftr-504	27	8	upon	upon	SCONJ
ftr-504	27	9	these	these	DET
ftr-504	27	10	amendments	amendment	NOUN
ftr-504	27	11	and	and	CCONJ
ftr-504	27	12	their	their	PRON
ftr-504	27	13	effects	effect	NOUN
ftr-504	27	14	on	on	ADP
ftr-504	27	15	partners	partner	NOUN
ftr-504	27	16	and	and	CCONJ
ftr-504	27	17	partnerships	partnership	NOUN
ftr-504	27	18	.	.	PUNCT
ftr-504	28	1	ih	ih	X
ftr-504	28	2	.	.	PUNCT
ftr-504	29	1	the	the	DET
ftr-504	29	2	sale	sale	NOUN
ftr-504	29	3	or	or	CCONJ
ftr-504	29	4	liquidation	liquidation	NOUN
ftr-504	29	5	of	of	ADP
ftr-504	29	6	a	a	DET
ftr-504	29	7	partner	partner	NOUN
ftr-504	29	8	's	's	PART
ftr-504	29	9	interest	interest	NOUN
ftr-504	29	10	prior	prior	ADV
ftr-504	29	11	to	to	PART
ftr-504	29	12	tie	tie	VERB
ftr-504	29	13	enactment	enactment	NOUN
ftr-504	29	14	of	of	ADP
ftr-504	29	15	obra	obra	PROPN
ftr-504	29	16	1993	1993	NUM
ftr-504	29	17	a.	a.	NOUN
ftr-504	29	18	introduction	introduction	NOUN
ftr-504	29	19	this	this	DET
ftr-504	29	20	part	part	NOUN
ftr-504	29	21	first	first	ADV
ftr-504	29	22	describes	describe	VERB
ftr-504	29	23	the	the	DET
ftr-504	29	24	tax	tax	NOUN
ftr-504	29	25	treatment	treatment	NOUN
ftr-504	29	26	of	of	ADP
ftr-504	29	27	the	the	DET
ftr-504	29	28	sale	sale	NOUN
ftr-504	29	29	of	of	ADP
ftr-504	29	30	a	a	DET
ftr-504	29	31	partnership	partnership	NOUN
ftr-504	29	32	[	[	X
ftr-504	29	33	vol	vol	NOUN
ftr-504	29	34	.	.	PUNCT
ftr-504	30	1	1:12	1:12	NUM
ftr-504	30	2	reassessing	reassess	VERB
ftr-504	30	3	sales	sale	NOUN
ftr-504	30	4	and	and	CCONJ
ftr-504	30	5	liquidations	liquidation	NOUN
ftr-504	30	6	of	of	ADP
ftr-504	30	7	partnership	partnership	NOUN
ftr-504	30	8	interests	interest	NOUN
ftr-504	30	9	interest	interest	NOUN
ftr-504	30	10	for	for	ADP
ftr-504	30	11	both	both	CCONJ
ftr-504	30	12	the	the	DET
ftr-504	30	13	selling	selling	NOUN
ftr-504	30	14	and	and	CCONJ
ftr-504	30	15	purchasing	purchase	VERB
ftr-504	30	16	partners	partner	NOUN
ftr-504	30	17	under	under	ADP
ftr-504	30	18	section	section	NOUN
ftr-504	30	19	741	741	NUM
ftr-504	30	20	and	and	CCONJ
ftr-504	30	21	related	related	ADJ
ftr-504	30	22	provisions	provision	NOUN
ftr-504	30	23	that	that	PRON
ftr-504	30	24	,	,	PUNCT
ftr-504	30	25	relatively	relatively	ADV
ftr-504	30	26	speaking	speak	VERB
ftr-504	30	27	,	,	PUNCT
ftr-504	30	28	was	be	AUX
ftr-504	30	29	only	only	ADV
ftr-504	30	30	slightly	slightly	ADV
ftr-504	30	31	affected	affect	VERB
ftr-504	30	32	by	by	ADP
ftr-504	30	33	obra	obra	PROPN
ftr-504	30	34	1993	1993	NUM
ftr-504	30	35	.	.	PUNCT
ftr-504	31	1	then	then	ADV
ftr-504	31	2	,	,	PUNCT
ftr-504	31	3	it	it	PRON
ftr-504	31	4	outlines	outline	VERB
ftr-504	31	5	the	the	DET
ftr-504	31	6	tax	tax	NOUN
ftr-504	31	7	consequences	consequence	NOUN
ftr-504	31	8	of	of	ADP
ftr-504	31	9	the	the	DET
ftr-504	31	10	liquidation	liquidation	NOUN
ftr-504	31	11	of	of	ADP
ftr-504	31	12	a	a	DET
ftr-504	31	13	partner	partner	NOUN
ftr-504	31	14	's	's	PART
ftr-504	31	15	interest	interest	NOUN
ftr-504	31	16	by	by	ADP
ftr-504	31	17	a	a	DET
ftr-504	31	18	partnership	partnership	NOUN
ftr-504	31	19	under	under	ADP
ftr-504	31	20	section	section	NOUN
ftr-504	31	21	736	736	NUM
ftr-504	31	22	and	and	CCONJ
ftr-504	31	23	related	related	ADJ
ftr-504	31	24	provisions	provision	NOUN
ftr-504	31	25	as	as	ADP
ftr-504	31	26	in	in	ADP
ftr-504	31	27	effect	effect	NOUN
ftr-504	31	28	before	before	ADP
ftr-504	31	29	the	the	DET
ftr-504	31	30	enactment	enactment	NOUN
ftr-504	31	31	of	of	ADP
ftr-504	31	32	obra	obra	PROPN
ftr-504	31	33	1993	1993	NUM
ftr-504	31	34	.	.	PUNCT
ftr-504	32	1	although	although	SCONJ
ftr-504	32	2	obra	obra	NOUN
ftr-504	32	3	1993	1993	NUM
ftr-504	32	4	did	do	AUX
ftr-504	32	5	significantly	significantly	ADV
ftr-504	32	6	affect	affect	VERB
ftr-504	32	7	these	these	DET
ftr-504	32	8	provisions	provision	NOUN
ftr-504	32	9	,	,	PUNCT
ftr-504	32	10	this	this	DET
ftr-504	32	11	discussion	discussion	NOUN
ftr-504	32	12	is	be	AUX
ftr-504	32	13	of	of	ADP
ftr-504	32	14	more	more	ADJ
ftr-504	32	15	than	than	ADP
ftr-504	32	16	historical	historical	ADJ
ftr-504	32	17	interest	interest	NOUN
ftr-504	32	18	for	for	ADP
ftr-504	32	19	three	three	NUM
ftr-504	32	20	reasons	reason	NOUN
ftr-504	32	21	.	.	PUNCT
ftr-504	33	1	first	first	ADV
ftr-504	33	2	,	,	PUNCT
ftr-504	33	3	it	it	PRON
ftr-504	33	4	provides	provide	VERB
ftr-504	33	5	a	a	DET
ftr-504	33	6	frame	frame	NOUN
ftr-504	33	7	of	of	ADP
ftr-504	33	8	reference	reference	NOUN
ftr-504	33	9	for	for	ADP
ftr-504	33	10	analyzing	analyze	VERB
ftr-504	33	11	the	the	DET
ftr-504	33	12	obra	obra	NOUN
ftr-504	33	13	1993	1993	NUM
ftr-504	33	14	amendments	amendment	NOUN
ftr-504	33	15	.	.	PUNCT
ftr-504	34	1	second	second	ADJ
ftr-504	34	2	,	,	PUNCT
ftr-504	34	3	as	as	SCONJ
ftr-504	34	4	discussed	discuss	VERB
ftr-504	34	5	in	in	ADP
ftr-504	34	6	part	part	NOUN
ftr-504	34	7	iii	iii	NOUN
ftr-504	34	8	,	,	PUNCT
ftr-504	34	9	the	the	DET
ftr-504	34	10	rules	rule	NOUN
ftr-504	34	11	of	of	ADP
ftr-504	34	12	section	section	NOUN
ftr-504	34	13	736	736	NUM
ftr-504	34	14	as	as	ADP
ftr-504	34	15	in	in	ADP
ftr-504	34	16	effect	effect	NOUN
ftr-504	34	17	under	under	ADP
ftr-504	34	18	prior	prior	ADJ
ftr-504	34	19	law	law	NOUN
ftr-504	34	20	will	will	AUX
ftr-504	34	21	continue	continue	VERB
ftr-504	34	22	to	to	PART
ftr-504	34	23	apply	apply	VERB
ftr-504	34	24	in	in	ADP
ftr-504	34	25	modified	modify	VERB
ftr-504	34	26	form	form	NOUN
ftr-504	34	27	to	to	ADP
ftr-504	34	28	the	the	DET
ftr-504	34	29	liquidation	liquidation	NOUN
ftr-504	34	30	of	of	ADP
ftr-504	34	31	the	the	DET
ftr-504	34	32	interest	interest	NOUN
ftr-504	34	33	of	of	ADP
ftr-504	34	34	a	a	DET
ftr-504	34	35	general	general	ADJ
ftr-504	34	36	partner	partner	NOUN
ftr-504	34	37	in	in	ADP
ftr-504	34	38	a	a	DET
ftr-504	34	39	partnership	partnership	NOUN
ftr-504	34	40	for	for	ADP
ftr-504	34	41	which	which	PRON
ftr-504	34	42	capital	capital	NOUN
ftr-504	34	43	is	be	AUX
ftr-504	34	44	not	not	PART
ftr-504	34	45	a	a	DET
ftr-504	34	46	material	material	ADJ
ftr-504	34	47	income	income	NOUN
ftr-504	34	48	-	-	PUNCT
ftr-504	34	49	producing	produce	VERB
ftr-504	34	50	factor	factor	NOUN
ftr-504	34	51	.	.	PUNCT
ftr-504	35	1	third	third	ADJ
ftr-504	35	2	,	,	PUNCT
ftr-504	35	3	although	although	SCONJ
ftr-504	35	4	the	the	DET
ftr-504	35	5	amendments	amendment	NOUN
ftr-504	35	6	to	to	PART
ftr-504	35	7	section	section	VERB
ftr-504	35	8	736	736	NUM
ftr-504	35	9	made	make	VERB
ftr-504	35	10	by	by	ADP
ftr-504	35	11	obra	obra	NOUN
ftr-504	35	12	1993	1993	NUM
ftr-504	35	13	generally	generally	ADV
ftr-504	35	14	apply	apply	VERB
ftr-504	35	15	to	to	ADP
ftr-504	35	16	partners	partner	NOUN
ftr-504	35	17	retiring	retire	VERB
ftr-504	35	18	or	or	CCONJ
ftr-504	35	19	dying	die	VERB
ftr-504	35	20	on	on	ADP
ftr-504	35	21	or	or	CCONJ
ftr-504	35	22	after	after	ADP
ftr-504	35	23	january	january	PROPN
ftr-504	35	24	5	5	NUM
ftr-504	35	25	,	,	PUNCT
ftr-504	35	26	1993	1993	NUM
ftr-504	35	27	,	,	PUNCT
ftr-504	35	28	they	they	PRON
ftr-504	35	29	are	be	AUX
ftr-504	35	30	inapplicable	inapplicable	ADJ
ftr-504	35	31	if	if	SCONJ
ftr-504	35	32	a	a	DET
ftr-504	35	33	written	write	VERB
ftr-504	35	34	contract	contract	NOUN
ftr-504	35	35	to	to	PART
ftr-504	35	36	purchase	purchase	VERB
ftr-504	35	37	such	such	ADJ
ftr-504	35	38	partner	partner	NOUN
ftr-504	35	39	's	's	PART
ftr-504	35	40	interest	interest	NOUN
ftr-504	35	41	was	be	AUX
ftr-504	35	42	binding	bind	VERB
ftr-504	35	43	on	on	ADP
ftr-504	35	44	january	january	PROPN
ftr-504	35	45	4	4	NUM
ftr-504	35	46	,	,	PUNCT
ftr-504	35	47	1993	1993	NUM
ftr-504	35	48	,	,	PUNCT
ftr-504	35	49	and	and	CCONJ
ftr-504	35	50	at	at	ADP
ftr-504	35	51	all	all	DET
ftr-504	35	52	times	time	NOUN
ftr-504	35	53	thereafter	thereafter	ADV
ftr-504	35	54	before	before	ADP
ftr-504	35	55	such	such	ADJ
ftr-504	35	56	purchase	purchase	NOUN
ftr-504	35	57	.	.	PUNCT
ftr-504	35	58	'	'	PUNCT
ftr-504	36	1	in	in	ADP
ftr-504	36	2	such	such	ADJ
ftr-504	36	3	cases	case	NOUN
ftr-504	36	4	,	,	PUNCT
ftr-504	36	5	the	the	DET
ftr-504	36	6	preobra	preobra	NOUN
ftr-504	36	7	1993	1993	NUM
ftr-504	36	8	rules	rule	NOUN
ftr-504	36	9	will	will	AUX
ftr-504	36	10	apply	apply	VERB
ftr-504	36	11	.	.	PUNCT
ftr-504	37	1	it	it	PRON
ftr-504	37	2	is	be	AUX
ftr-504	37	3	convenient	convenient	ADJ
ftr-504	37	4	to	to	PART
ftr-504	37	5	demonstrate	demonstrate	VERB
ftr-504	37	6	the	the	DET
ftr-504	37	7	application	application	NOUN
ftr-504	37	8	of	of	ADP
ftr-504	37	9	the	the	DET
ftr-504	37	10	law	law	NOUN
ftr-504	37	11	through	through	ADP
ftr-504	37	12	the	the	DET
ftr-504	37	13	use	use	NOUN
ftr-504	37	14	of	of	ADP
ftr-504	37	15	an	an	DET
ftr-504	37	16	example	example	NOUN
ftr-504	37	17	.	.	PUNCT
ftr-504	38	1	for	for	ADP
ftr-504	38	2	simplicity	simplicity	NOUN
ftr-504	38	3	,	,	PUNCT
ftr-504	38	4	the	the	DET
ftr-504	38	5	article	article	NOUN
ftr-504	38	6	uses	use	VERB
ftr-504	38	7	for	for	ADP
ftr-504	38	8	this	this	DET
ftr-504	38	9	purpose	purpose	NOUN
ftr-504	38	10	a	a	DET
ftr-504	38	11	general	general	ADJ
ftr-504	38	12	example	example	NOUN
ftr-504	38	13	involving	involve	VERB
ftr-504	38	14	the	the	DET
ftr-504	38	15	abc	abc	PROPN
ftr-504	38	16	partnership	partnership	NOUN
ftr-504	38	17	consisting	consist	VERB
ftr-504	38	18	of	of	ADP
ftr-504	38	19	ms	ms	PROPN
ftr-504	38	20	.	.	PROPN
ftr-504	38	21	a	a	PROPN
ftr-504	38	22	and	and	CCONJ
ftr-504	38	23	messrs	messr	NOUN
ftr-504	38	24	.	.	PROPN
ftr-504	38	25	b	b	PROPN
ftr-504	38	26	and	and	CCONJ
ftr-504	38	27	c	c	NOUN
ftr-504	38	28	,	,	PUNCT
ftr-504	38	29	each	each	PRON
ftr-504	38	30	of	of	ADP
ftr-504	38	31	whom	whom	PRON
ftr-504	38	32	has	have	VERB
ftr-504	38	33	a	a	DET
ftr-504	38	34	one	one	NUM
ftr-504	38	35	-	-	PUNCT
ftr-504	38	36	third	third	NOUN
ftr-504	38	37	interest	interest	NOUN
ftr-504	38	38	in	in	ADP
ftr-504	38	39	capital	capital	NOUN
ftr-504	38	40	and	and	CCONJ
ftr-504	38	41	profits	profit	NOUN
ftr-504	38	42	.	.	PUNCT
ftr-504	39	1	the	the	DET
ftr-504	39	2	partnership	partnership	NOUN
ftr-504	39	3	's	's	PART
ftr-504	39	4	balance	balance	NOUN
ftr-504	39	5	sheet	sheet	NOUN
ftr-504	39	6	is	be	AUX
ftr-504	39	7	as	as	SCONJ
ftr-504	39	8	follows	follow	VERB
ftr-504	39	9	.	.	PUNCT
ftr-504	40	1	abc	abc	PROPN
ftr-504	40	2	partnership	partnership	PROPN
ftr-504	40	3	asset	asset	PROPN
ftr-504	40	4	basis	basis	NOUN
ftr-504	40	5	fmv	fmv	NOUN
ftr-504	40	6	gain	gain	VERB
ftr-504	40	7	cash	cash	NOUN
ftr-504	40	8	6000	6000	NUM
ftr-504	40	9	6000	6000	NUM
ftr-504	40	10	inventory	inventory	NOUN
ftr-504	40	11	270	270	NUM
ftr-504	40	12	300	300	NUM
ftr-504	40	13	30	30	NUM
ftr-504	40	14	machine	machine	NOUN
ftr-504	40	15	*	*	NOUN
ftr-504	40	16	0	0	NUM
ftr-504	41	1	150	150	NUM
ftr-504	41	2	150	150	NUM
ftr-504	41	3	accounts	account	NOUN
ftr-504	41	4	receivable	receivable	ADJ
ftr-504	41	5	0	0	NUM
ftr-504	41	6	150	150	NUM
ftr-504	41	7	150	150	NUM
ftr-504	41	8	capital	capital	NOUN
ftr-504	41	9	asset	asset	NOUN
ftr-504	41	10	30	30	NUM
ftr-504	41	11	300	300	NUM
ftr-504	41	12	270	270	NUM
ftr-504	41	13	good	good	ADJ
ftr-504	41	14	will	will	NOUN
ftr-504	41	15	0	0	NUM
ftr-504	41	16	300	300	NUM
ftr-504	41	17	300	300	NUM
ftr-504	41	18	total	total	ADJ
ftr-504	41	19	6300	6300	NUM
ftr-504	41	20	7200	7200	NUM
ftr-504	41	21	900	900	NUM
ftr-504	41	22	partners	partner	NOUN
ftr-504	41	23	'	'	PART
ftr-504	41	24	equity	equity	NOUN
ftr-504	41	25	a	a	DET
ftr-504	41	26	2100	2100	NUM
ftr-504	41	27	2400	2400	NUM
ftr-504	41	28	300	300	NUM
ftr-504	41	29	b	b	NOUN
ftr-504	41	30	2100	2100	NUM
ftr-504	41	31	2400	2400	NUM
ftr-504	41	32	300	300	NUM
ftr-504	41	33	c	c	NOUN
ftr-504	41	34	2100	2100	NUM
ftr-504	41	35	2400	2400	NUM
ftr-504	41	36	300	300	NUM
ftr-504	41	37	total	total	ADJ
ftr-504	41	38	6300	6300	NUM
ftr-504	41	39	7200	7200	NUM
ftr-504	41	40	900	900	NUM
ftr-504	41	41	*	*	NOUN
ftr-504	41	42	the	the	DET
ftr-504	41	43	machine	machine	NOUN
ftr-504	41	44	is	be	AUX
ftr-504	41	45	section	section	NOUN
ftr-504	41	46	1245	1245	NUM
ftr-504	41	47	property	property	NOUN
ftr-504	41	48	that	that	PRON
ftr-504	41	49	originally	originally	ADV
ftr-504	41	50	cost	cost	VERB
ftr-504	41	51	$	$	SYM
ftr-504	41	52	200	200	NUM
ftr-504	41	53	and	and	CCONJ
ftr-504	41	54	has	have	AUX
ftr-504	41	55	been	be	AUX
ftr-504	41	56	fully	fully	ADV
ftr-504	41	57	depreciated	depreciate	VERB
ftr-504	41	58	under	under	ADP
ftr-504	41	59	section	section	NOUN
ftr-504	41	60	168	168	NUM
ftr-504	41	61	.	.	PUNCT
ftr-504	42	1	1	1	NUM
ftr-504	42	2	.	.	X
ftr-504	42	3	omnibus	omnibus	NOUN
ftr-504	42	4	budget	budget	NOUN
ftr-504	42	5	reconciliation	reconciliation	NOUN
ftr-504	42	6	act	act	NOUN
ftr-504	42	7	of	of	ADP
ftr-504	42	8	1993	1993	NUM
ftr-504	42	9	,	,	PUNCT
ftr-504	42	10	pub	pub	NOUN
ftr-504	42	11	.	.	PUNCT
ftr-504	43	1	l.	l.	PROPN
ftr-504	43	2	no	no	INTJ
ftr-504	43	3	.	.	PROPN
ftr-504	44	1	103	103	NUM
ftr-504	44	2	-	-	SYM
ftr-504	44	3	66	66	NUM
ftr-504	44	4	,	,	PUNCT
ftr-504	44	5	§	§	PROPN
ftr-504	44	6	13262(a	13262(a	NOUN
ftr-504	44	7	)	)	PUNCT
ftr-504	44	8	,	,	PUNCT
ftr-504	44	9	(	(	PUNCT
ftr-504	44	10	c)(2	c)(2	X
ftr-504	44	11	)	)	PUNCT
ftr-504	44	12	,	,	PUNCT
ftr-504	44	13	107	107	NUM
ftr-504	44	14	stat	stat	NOUN
ftr-504	44	15	.	.	PUNCT
ftr-504	45	1	312	312	NUM
ftr-504	45	2	,	,	PUNCT
ftr-504	45	3	541	541	NUM
ftr-504	46	1	[	[	X
ftr-504	46	2	hereinafter	hereinafter	NOUN
ftr-504	46	3	obra	obra	NOUN
ftr-504	46	4	19931	19931	NUM
ftr-504	46	5	.	.	PUNCT
ftr-504	47	1	19941	19941	NUM
ftr-504	47	2	florida	florida	PROPN
ftr-504	47	3	tax	tax	NOUN
ftr-504	47	4	review	review	NOUN
ftr-504	47	5	if	if	SCONJ
ftr-504	47	6	the	the	DET
ftr-504	47	7	abc	abc	PROPN
ftr-504	47	8	partnership	partnership	NOUN
ftr-504	47	9	were	be	AUX
ftr-504	47	10	to	to	PART
ftr-504	47	11	sell	sell	VERB
ftr-504	47	12	its	its	PRON
ftr-504	47	13	assets	asset	NOUN
ftr-504	47	14	for	for	ADP
ftr-504	47	15	cash	cash	NOUN
ftr-504	47	16	equal	equal	ADJ
ftr-504	47	17	to	to	ADP
ftr-504	47	18	their	their	PRON
ftr-504	47	19	fair	fair	ADJ
ftr-504	47	20	market	market	NOUN
ftr-504	47	21	value	value	NOUN
ftr-504	47	22	,	,	PUNCT
ftr-504	47	23	the	the	DET
ftr-504	47	24	amount	amount	NOUN
ftr-504	47	25	and	and	CCONJ
ftr-504	47	26	character	character	NOUN
ftr-504	47	27	of	of	ADP
ftr-504	47	28	the	the	DET
ftr-504	47	29	gain	gain	NOUN
ftr-504	47	30	and	and	CCONJ
ftr-504	47	31	loss	loss	NOUN
ftr-504	47	32	realized	realize	VERB
ftr-504	47	33	on	on	ADP
ftr-504	47	34	each	each	DET
ftr-504	47	35	asset	asset	NOUN
ftr-504	47	36	would	would	AUX
ftr-504	47	37	pass	pass	VERB
ftr-504	47	38	through	through	ADP
ftr-504	47	39	to	to	ADP
ftr-504	47	40	the	the	DET
ftr-504	47	41	partners.2	partners.2	PROPN
ftr-504	47	42	since	since	SCONJ
ftr-504	47	43	the	the	DET
ftr-504	47	44	partnership	partnership	NOUN
ftr-504	47	45	would	would	AUX
ftr-504	47	46	recognize	recognize	VERB
ftr-504	47	47	$	$	SYM
ftr-504	47	48	330	330	NUM
ftr-504	47	49	of	of	ADP
ftr-504	47	50	ordinary	ordinary	ADJ
ftr-504	47	51	income	income	NOUN
ftr-504	47	52	from	from	ADP
ftr-504	47	53	its	its	PRON
ftr-504	47	54	inventory	inventory	NOUN
ftr-504	47	55	,	,	PUNCT
ftr-504	47	56	machine	machine	NOUN
ftr-504	47	57	,	,	PUNCT
ftr-504	47	58	and	and	CCONJ
ftr-504	47	59	accounts	account	VERB
ftr-504	47	60	receivable	receivable	ADJ
ftr-504	47	61	and	and	CCONJ
ftr-504	47	62	$	$	SYM
ftr-504	47	63	570	570	NUM
ftr-504	47	64	of	of	ADP
ftr-504	47	65	capital	capital	NOUN
ftr-504	47	66	gain	gain	NOUN
ftr-504	47	67	from	from	ADP
ftr-504	47	68	its	its	PRON
ftr-504	47	69	capital	capital	NOUN
ftr-504	47	70	asset	asset	NOUN
ftr-504	47	71	and	and	CCONJ
ftr-504	47	72	good	good	ADJ
ftr-504	47	73	will	will	NOUN
ftr-504	47	74	,	,	PUNCT
ftr-504	47	75	each	each	DET
ftr-504	47	76	partner	partner	NOUN
ftr-504	47	77	would	would	AUX
ftr-504	47	78	be	be	AUX
ftr-504	47	79	allocated	allocate	VERB
ftr-504	47	80	income	income	NOUN
ftr-504	47	81	of	of	ADP
ftr-504	47	82	$	$	SYM
ftr-504	47	83	300	300	NUM
ftr-504	47	84	,	,	PUNCT
ftr-504	47	85	consisting	consist	VERB
ftr-504	47	86	of	of	ADP
ftr-504	47	87	$	$	SYM
ftr-504	47	88	110	110	NUM
ftr-504	47	89	of	of	ADP
ftr-504	47	90	ordinary	ordinary	ADJ
ftr-504	47	91	income	income	NOUN
ftr-504	47	92	and	and	CCONJ
ftr-504	47	93	$	$	SYM
ftr-504	47	94	190	190	NUM
ftr-504	47	95	of	of	ADP
ftr-504	47	96	capital	capital	NOUN
ftr-504	47	97	gain.3	gain.3	PROPN
ftr-504	48	1	the	the	DET
ftr-504	48	2	basis	basis	NOUN
ftr-504	48	3	of	of	ADP
ftr-504	48	4	each	each	DET
ftr-504	48	5	partner	partner	NOUN
ftr-504	48	6	's	's	PART
ftr-504	48	7	interest	interest	NOUN
ftr-504	48	8	in	in	ADP
ftr-504	48	9	the	the	DET
ftr-504	48	10	partnership	partnership	NOUN
ftr-504	48	11	would	would	AUX
ftr-504	48	12	increase	increase	VERB
ftr-504	48	13	by	by	ADP
ftr-504	48	14	$	$	SYM
ftr-504	48	15	300	300	NUM
ftr-504	48	16	,	,	PUNCT
ftr-504	48	17	to	to	ADP
ftr-504	48	18	$	$	SYM
ftr-504	48	19	2,400	2,400	NUM
ftr-504	48	20	.	.	PUNCT
ftr-504	48	21	'	'	PUNCT
ftr-504	49	1	a	a	DET
ftr-504	49	2	liquidating	liquidate	VERB
ftr-504	49	3	distribution	distribution	NOUN
ftr-504	49	4	of	of	ADP
ftr-504	49	5	$	$	SYM
ftr-504	49	6	2,400	2,400	NUM
ftr-504	49	7	in	in	ADP
ftr-504	49	8	cash	cash	NOUN
ftr-504	49	9	to	to	ADP
ftr-504	49	10	each	each	DET
ftr-504	49	11	partner	partner	NOUN
ftr-504	49	12	would	would	AUX
ftr-504	49	13	result	result	VERB
ftr-504	49	14	in	in	ADP
ftr-504	49	15	recognition	recognition	NOUN
ftr-504	49	16	of	of	ADP
ftr-504	49	17	no	no	DET
ftr-504	49	18	further	further	ADJ
ftr-504	49	19	gain	gain	NOUN
ftr-504	49	20	or	or	CCONJ
ftr-504	49	21	loss	loss	NOUN
ftr-504	49	22	.	.	PUNCT
ftr-504	50	1	5	5	NUM
ftr-504	50	2	under	under	ADP
ftr-504	50	3	an	an	DET
ftr-504	50	4	ideal	ideal	ADJ
ftr-504	50	5	system	system	NOUN
ftr-504	50	6	of	of	ADP
ftr-504	50	7	flow	flow	NOUN
ftr-504	50	8	-	-	PUNCT
ftr-504	50	9	through	through	ADP
ftr-504	50	10	taxation	taxation	NOUN
ftr-504	50	11	,	,	PUNCT
ftr-504	50	12	the	the	DET
ftr-504	50	13	same	same	ADJ
ftr-504	50	14	results	result	NOUN
ftr-504	50	15	should	should	AUX
ftr-504	50	16	follow	follow	VERB
ftr-504	50	17	if	if	SCONJ
ftr-504	50	18	the	the	DET
ftr-504	50	19	partners	partner	NOUN
ftr-504	50	20	,	,	PUNCT
ftr-504	50	21	either	either	CCONJ
ftr-504	50	22	together	together	ADV
ftr-504	50	23	or	or	CCONJ
ftr-504	50	24	separately	separately	ADV
ftr-504	50	25	,	,	PUNCT
ftr-504	50	26	disposed	disposed	ADJ
ftr-504	50	27	of	of	ADP
ftr-504	50	28	their	their	PRON
ftr-504	50	29	partnership	partnership	NOUN
ftr-504	50	30	interests	interest	NOUN
ftr-504	50	31	;	;	PUNCT
ftr-504	50	32	each	each	PRON
ftr-504	50	33	would	would	AUX
ftr-504	50	34	be	be	AUX
ftr-504	50	35	taxed	tax	VERB
ftr-504	50	36	on	on	ADP
ftr-504	50	37	ordinary	ordinary	ADJ
ftr-504	50	38	income	income	NOUN
ftr-504	50	39	of	of	ADP
ftr-504	50	40	$	$	SYM
ftr-504	50	41	110	110	NUM
ftr-504	50	42	and	and	CCONJ
ftr-504	50	43	capital	capital	NOUN
ftr-504	50	44	gain	gain	NOUN
ftr-504	50	45	of	of	ADP
ftr-504	50	46	$	$	SYM
ftr-504	50	47	190	190	NUM
ftr-504	50	48	.	.	PUNCT
ftr-504	51	1	accordingly	accordingly	ADV
ftr-504	51	2	,	,	PUNCT
ftr-504	51	3	in	in	ADP
ftr-504	51	4	the	the	DET
ftr-504	51	5	following	follow	VERB
ftr-504	51	6	discussion	discussion	NOUN
ftr-504	51	7	,	,	PUNCT
ftr-504	51	8	recognition	recognition	NOUN
ftr-504	51	9	by	by	ADP
ftr-504	51	10	each	each	DET
ftr-504	51	11	partner	partner	NOUN
ftr-504	51	12	of	of	ADP
ftr-504	51	13	$	$	SYM
ftr-504	51	14	110	110	NUM
ftr-504	51	15	of	of	ADP
ftr-504	51	16	ordinary	ordinary	ADJ
ftr-504	51	17	income	income	NOUN
ftr-504	51	18	and	and	CCONJ
ftr-504	51	19	$	$	SYM
ftr-504	51	20	190	190	NUM
ftr-504	51	21	of	of	ADP
ftr-504	51	22	capital	capital	NOUN
ftr-504	51	23	gain	gain	NOUN
ftr-504	51	24	is	be	AUX
ftr-504	51	25	referred	refer	VERB
ftr-504	51	26	to	to	ADP
ftr-504	51	27	as	as	ADP
ftr-504	51	28	the	the	DET
ftr-504	51	29	"	"	PUNCT
ftr-504	51	30	theoretically	theoretically	ADV
ftr-504	51	31	correct	correct	ADJ
ftr-504	51	32	result	result	NOUN
ftr-504	51	33	.	.	PUNCT
ftr-504	51	34	"	"	PUNCT
ftr-504	52	1	b.	b.	PROPN
ftr-504	52	2	the	the	DET
ftr-504	52	3	sale	sale	NOUN
ftr-504	52	4	of	of	ADP
ftr-504	52	5	a	a	DET
ftr-504	52	6	retiring	retire	VERB
ftr-504	52	7	partner	partner	NOUN
ftr-504	52	8	's	's	PART
ftr-504	52	9	interest	interest	NOUN
ftr-504	52	10	to	to	ADP
ftr-504	52	11	remaining	remain	VERB
ftr-504	52	12	partners	partner	NOUN
ftr-504	52	13	under	under	ADP
ftr-504	52	14	section	section	NOUN
ftr-504	52	15	741	741	NUM
ftr-504	52	16	and	and	CCONJ
ftr-504	52	17	related	related	ADJ
ftr-504	52	18	provisions	provision	NOUN
ftr-504	52	19	prior	prior	ADV
ftr-504	52	20	to	to	ADP
ftr-504	52	21	amendments	amendment	NOUN
ftr-504	52	22	by	by	ADP
ftr-504	52	23	obra	obra	PROPN
ftr-504	52	24	1993	1993	NUM
ftr-504	52	25	assume	assume	VERB
ftr-504	52	26	that	that	SCONJ
ftr-504	52	27	b	b	PROPN
ftr-504	52	28	and	and	CCONJ
ftr-504	52	29	c	c	PROPN
ftr-504	52	30	will	will	AUX
ftr-504	52	31	each	each	PRON
ftr-504	52	32	purchase	purchase	VERB
ftr-504	52	33	one	one	NUM
ftr-504	52	34	-	-	PUNCT
ftr-504	52	35	half	half	NOUN
ftr-504	52	36	of	of	ADP
ftr-504	52	37	a	a	PRON
ftr-504	52	38	's	's	PART
ftr-504	52	39	interest	interest	NOUN
ftr-504	52	40	in	in	ADP
ftr-504	52	41	the	the	DET
ftr-504	52	42	partnership	partnership	NOUN
ftr-504	52	43	using	use	VERB
ftr-504	52	44	$	$	SYM
ftr-504	52	45	1,200	1,200	NUM
ftr-504	52	46	of	of	ADP
ftr-504	52	47	their	their	PRON
ftr-504	52	48	individual	individual	ADJ
ftr-504	52	49	funds	fund	NOUN
ftr-504	52	50	.	.	PUNCT
ftr-504	53	1	the	the	DET
ftr-504	53	2	aggregate	aggregate	ADJ
ftr-504	53	3	$	$	SYM
ftr-504	53	4	2,400	2,400	NUM
ftr-504	53	5	2	2	NUM
ftr-504	53	6	.	.	PUNCT
ftr-504	53	7	irc	irc	PROPN
ftr-504	53	8	§	§	PROPN
ftr-504	53	9	702(a	702(a	PROPN
ftr-504	53	10	)	)	PUNCT
ftr-504	53	11	,	,	PUNCT
ftr-504	53	12	(	(	PUNCT
ftr-504	53	13	b	b	NOUN
ftr-504	53	14	)	)	PUNCT
ftr-504	53	15	.	.	PUNCT
ftr-504	54	1	3	3	X
ftr-504	54	2	.	.	X
ftr-504	54	3	the	the	DET
ftr-504	54	4	example	example	NOUN
ftr-504	54	5	assumes	assume	VERB
ftr-504	54	6	that	that	SCONJ
ftr-504	54	7	the	the	DET
ftr-504	54	8	good	good	ADJ
ftr-504	54	9	will	will	AUX
ftr-504	54	10	has	have	AUX
ftr-504	54	11	been	be	AUX
ftr-504	54	12	generated	generate	VERB
ftr-504	54	13	by	by	ADP
ftr-504	54	14	the	the	DET
ftr-504	54	15	abc	abc	PROPN
ftr-504	54	16	partnership	partnership	PROPN
ftr-504	54	17	's	's	PART
ftr-504	54	18	operations	operation	NOUN
ftr-504	54	19	.	.	PUNCT
ftr-504	55	1	such	such	ADJ
ftr-504	55	2	good	good	ADJ
ftr-504	55	3	will	will	AUX
ftr-504	55	4	historically	historically	ADV
ftr-504	55	5	has	have	AUX
ftr-504	55	6	given	give	VERB
ftr-504	55	7	rise	rise	NOUN
ftr-504	55	8	to	to	ADP
ftr-504	55	9	capital	capital	NOUN
ftr-504	55	10	gain	gain	NOUN
ftr-504	55	11	when	when	SCONJ
ftr-504	55	12	transferred	transfer	VERB
ftr-504	55	13	in	in	ADP
ftr-504	55	14	connection	connection	NOUN
ftr-504	55	15	with	with	ADP
ftr-504	55	16	the	the	DET
ftr-504	55	17	sale	sale	NOUN
ftr-504	55	18	of	of	ADP
ftr-504	55	19	a	a	DET
ftr-504	55	20	business	business	NOUN
ftr-504	55	21	.	.	PUNCT
ftr-504	56	1	see	see	VERB
ftr-504	56	2	,	,	PUNCT
ftr-504	56	3	e.g.	e.g.	ADV
ftr-504	56	4	,	,	PUNCT
ftr-504	56	5	cox	cox	PROPN
ftr-504	56	6	v.	v.	PROPN
ftr-504	56	7	commissioner	commissioner	PROPN
ftr-504	56	8	,	,	PUNCT
ftr-504	56	9	17	17	NUM
ftr-504	56	10	t.c	t.c	PROPN
ftr-504	56	11	.	.	PROPN
ftr-504	56	12	1287	1287	NUM
ftr-504	56	13	(	(	PUNCT
ftr-504	56	14	1952	1952	NUM
ftr-504	56	15	)	)	PUNCT
ftr-504	56	16	;	;	PUNCT
ftr-504	56	17	schilbach	schilbach	PROPN
ftr-504	56	18	v.	v.	PRON
ftr-504	56	19	commissioner	commissioner	PROPN
ftr-504	56	20	,	,	PUNCT
ftr-504	56	21	t.c	t.c	PROPN
ftr-504	56	22	.	.	PROPN
ftr-504	56	23	memo	memo	NOUN
ftr-504	56	24	1991	1991	NUM
ftr-504	56	25	-	-	SYM
ftr-504	56	26	556	556	NUM
ftr-504	56	27	(	(	PUNCT
ftr-504	56	28	cch	cch	NOUN
ftr-504	56	29	)	)	PUNCT
ftr-504	56	30	1991	1991	NUM
ftr-504	56	31	.	.	PUNCT
ftr-504	57	1	cf	cf	NOUN
ftr-504	57	2	.	.	PUNCT
ftr-504	58	1	danielson	danielson	PROPN
ftr-504	58	2	v.	v.	PROPN
ftr-504	58	3	commissioner	commissioner	PROPN
ftr-504	58	4	,	,	PUNCT
ftr-504	58	5	378	378	NUM
ftr-504	58	6	f.2d	f.2d	ADP
ftr-504	58	7	771	771	NUM
ftr-504	58	8	(	(	PUNCT
ftr-504	58	9	3d	3d	PROPN
ftr-504	58	10	cir	cir	NOUN
ftr-504	58	11	.	.	PROPN
ftr-504	58	12	1967	1967	NUM
ftr-504	58	13	)	)	PUNCT
ftr-504	59	1	(	(	PUNCT
ftr-504	59	2	holding	hold	VERB
ftr-504	59	3	that	that	SCONJ
ftr-504	59	4	although	although	SCONJ
ftr-504	59	5	good	good	ADJ
ftr-504	59	6	will	will	AUX
ftr-504	59	7	gives	give	VERB
ftr-504	59	8	rise	rise	NOUN
ftr-504	59	9	to	to	ADP
ftr-504	59	10	capital	capital	NOUN
ftr-504	59	11	gain	gain	NOUN
ftr-504	59	12	on	on	ADP
ftr-504	59	13	sale	sale	NOUN
ftr-504	59	14	of	of	ADP
ftr-504	59	15	business	business	NOUN
ftr-504	59	16	,	,	PUNCT
ftr-504	59	17	amounts	amount	VERB
ftr-504	59	18	attributable	attributable	ADJ
ftr-504	59	19	to	to	ADP
ftr-504	59	20	a	a	DET
ftr-504	59	21	covenant	covenant	NOUN
ftr-504	59	22	by	by	ADP
ftr-504	59	23	the	the	DET
ftr-504	59	24	seller	seller	NOUN
ftr-504	59	25	not	not	PART
ftr-504	59	26	to	to	PART
ftr-504	59	27	compete	compete	VERB
ftr-504	59	28	give	give	VERB
ftr-504	59	29	rise	rise	NOUN
ftr-504	59	30	to	to	ADP
ftr-504	59	31	ordinary	ordinary	ADJ
ftr-504	59	32	income	income	NOUN
ftr-504	59	33	and	and	CCONJ
ftr-504	59	34	are	be	AUX
ftr-504	59	35	amortizable	amortizable	ADJ
ftr-504	59	36	by	by	ADP
ftr-504	59	37	the	the	DET
ftr-504	59	38	purchaser	purchaser	NOUN
ftr-504	59	39	of	of	ADP
ftr-504	59	40	a	a	DET
ftr-504	59	41	business	business	NOUN
ftr-504	59	42	)	)	PUNCT
ftr-504	59	43	,	,	PUNCT
ftr-504	59	44	cert	cert	PROPN
ftr-504	59	45	.	.	PUNCT
ftr-504	60	1	denied	deny	VERB
ftr-504	60	2	,	,	PUNCT
ftr-504	60	3	389	389	NUM
ftr-504	60	4	u.s	u.s	PROPN
ftr-504	60	5	.	.	PROPN
ftr-504	60	6	858	858	NUM
ftr-504	60	7	.	.	PUNCT
ftr-504	61	1	under	under	ADP
ftr-504	61	2	§	§	PROPN
ftr-504	61	3	197	197	NUM
ftr-504	61	4	,	,	PUNCT
ftr-504	61	5	as	as	SCONJ
ftr-504	61	6	added	add	VERB
ftr-504	61	7	by	by	ADP
ftr-504	61	8	obra	obra	PROPN
ftr-504	61	9	1993	1993	NUM
ftr-504	61	10	,	,	PUNCT
ftr-504	61	11	taxpayers	taxpayer	NOUN
ftr-504	61	12	may	may	AUX
ftr-504	61	13	amortize	amortize	VERB
ftr-504	61	14	the	the	DET
ftr-504	61	15	basis	basis	NOUN
ftr-504	61	16	of	of	ADP
ftr-504	61	17	certain	certain	ADJ
ftr-504	61	18	intangibles	intangible	NOUN
ftr-504	61	19	,	,	PUNCT
ftr-504	61	20	including	include	VERB
ftr-504	61	21	certain	certain	ADJ
ftr-504	61	22	"	"	PUNCT
ftr-504	61	23	acquired	acquire	VERB
ftr-504	61	24	"	"	PUNCT
ftr-504	61	25	good	good	ADJ
ftr-504	61	26	will	will	NOUN
ftr-504	61	27	.	.	PUNCT
ftr-504	62	1	if	if	SCONJ
ftr-504	62	2	such	such	ADJ
ftr-504	62	3	acquired	acquire	VERB
ftr-504	62	4	good	good	NOUN
ftr-504	62	5	will	will	AUX
ftr-504	62	6	subsequently	subsequently	ADV
ftr-504	62	7	is	be	AUX
ftr-504	62	8	disposed	dispose	VERB
ftr-504	62	9	of	of	ADP
ftr-504	62	10	at	at	ADP
ftr-504	62	11	a	a	DET
ftr-504	62	12	gain	gain	NOUN
ftr-504	62	13	,	,	PUNCT
ftr-504	62	14	prior	prior	ADJ
ftr-504	62	15	amortization	amortization	NOUN
ftr-504	62	16	deductions	deduction	NOUN
ftr-504	62	17	are	be	AUX
ftr-504	62	18	recaptured	recapture	VERB
ftr-504	62	19	as	as	ADP
ftr-504	62	20	ordinary	ordinary	ADJ
ftr-504	62	21	income	income	NOUN
ftr-504	62	22	.	.	PUNCT
ftr-504	63	1	see	see	VERB
ftr-504	63	2	irc	irc	PROPN
ftr-504	63	3	§	§	PROPN
ftr-504	63	4	197(f)(7	197(f)(7	NUM
ftr-504	63	5	)	)	PUNCT
ftr-504	63	6	.	.	PUNCT
ftr-504	64	1	see	see	VERB
ftr-504	64	2	also	also	ADV
ftr-504	64	3	infra	infra	VERB
ftr-504	64	4	text	text	NOUN
ftr-504	64	5	accompanying	accompanying	ADJ
ftr-504	64	6	notes	note	NOUN
ftr-504	64	7	98	98	NUM
ftr-504	64	8	-	-	SYM
ftr-504	64	9	121	121	NUM
ftr-504	64	10	.	.	PUNCT
ftr-504	65	1	4	4	NUM
ftr-504	65	2	.	.	X
ftr-504	66	1	under	under	ADP
ftr-504	66	2	§	§	PROPN
ftr-504	66	3	705	705	NUM
ftr-504	66	4	,	,	PUNCT
ftr-504	66	5	the	the	DET
ftr-504	66	6	adjusted	adjusted	ADJ
ftr-504	66	7	basis	basis	NOUN
ftr-504	66	8	of	of	ADP
ftr-504	66	9	a	a	DET
ftr-504	66	10	partner	partner	NOUN
ftr-504	66	11	's	's	PART
ftr-504	66	12	interest	interest	NOUN
ftr-504	66	13	in	in	ADP
ftr-504	66	14	the	the	DET
ftr-504	66	15	partnership	partnership	NOUN
ftr-504	66	16	is	be	AUX
ftr-504	66	17	increased	increase	VERB
ftr-504	66	18	by	by	ADP
ftr-504	66	19	the	the	DET
ftr-504	66	20	partner	partner	NOUN
ftr-504	66	21	's	's	PART
ftr-504	66	22	distributive	distributive	ADJ
ftr-504	66	23	share	share	NOUN
ftr-504	66	24	of	of	ADP
ftr-504	66	25	taxable	taxable	ADJ
ftr-504	66	26	income	income	NOUN
ftr-504	66	27	of	of	ADP
ftr-504	66	28	the	the	DET
ftr-504	66	29	partnership	partnership	NOUN
ftr-504	66	30	and	and	CCONJ
ftr-504	66	31	decreased	decrease	VERB
ftr-504	66	32	for	for	ADP
ftr-504	66	33	distributions	distribution	NOUN
ftr-504	66	34	and	and	CCONJ
ftr-504	66	35	losses	loss	NOUN
ftr-504	66	36	of	of	ADP
ftr-504	66	37	the	the	DET
ftr-504	66	38	partnership	partnership	NOUN
ftr-504	66	39	.	.	PUNCT
ftr-504	67	1	a	a	DET
ftr-504	67	2	partner	partner	NOUN
ftr-504	67	3	's	's	PART
ftr-504	67	4	basis	basis	NOUN
ftr-504	67	5	in	in	ADP
ftr-504	67	6	her	her	PRON
ftr-504	67	7	interest	interest	NOUN
ftr-504	67	8	in	in	ADP
ftr-504	67	9	the	the	DET
ftr-504	67	10	partnership	partnership	NOUN
ftr-504	67	11	,	,	PUNCT
ftr-504	67	12	referred	refer	VERB
ftr-504	67	13	to	to	ADP
ftr-504	67	14	as	as	ADP
ftr-504	67	15	a	a	DET
ftr-504	67	16	partner	partner	NOUN
ftr-504	67	17	's	's	PART
ftr-504	67	18	"	"	PUNCT
ftr-504	67	19	outside	outside	ADJ
ftr-504	67	20	basis	basis	NOUN
ftr-504	67	21	,	,	PUNCT
ftr-504	67	22	"	"	PUNCT
ftr-504	67	23	is	be	AUX
ftr-504	67	24	thus	thus	ADV
ftr-504	67	25	distinct	distinct	ADJ
ftr-504	67	26	from	from	ADP
ftr-504	67	27	the	the	DET
ftr-504	67	28	partnership	partnership	NOUN
ftr-504	67	29	's	's	PART
ftr-504	67	30	own	own	ADJ
ftr-504	67	31	basis	basis	NOUN
ftr-504	67	32	in	in	ADP
ftr-504	67	33	its	its	PRON
ftr-504	67	34	assets	asset	NOUN
ftr-504	67	35	,	,	PUNCT
ftr-504	67	36	referred	refer	VERB
ftr-504	67	37	to	to	ADP
ftr-504	67	38	as	as	ADP
ftr-504	67	39	"	"	PUNCT
ftr-504	67	40	inside	inside	ADJ
ftr-504	67	41	basis	basis	NOUN
ftr-504	67	42	.	.	PUNCT
ftr-504	67	43	"	"	PUNCT
ftr-504	68	1	5	5	X
ftr-504	68	2	.	.	PUNCT
ftr-504	68	3	"	"	PUNCT
ftr-504	68	4	in	in	ADP
ftr-504	68	5	the	the	DET
ftr-504	68	6	case	case	NOUN
ftr-504	68	7	of	of	ADP
ftr-504	68	8	a	a	DET
ftr-504	68	9	distribution	distribution	NOUN
ftr-504	68	10	by	by	ADP
ftr-504	68	11	a	a	DET
ftr-504	68	12	partnership	partnership	NOUN
ftr-504	68	13	to	to	ADP
ftr-504	68	14	a	a	DET
ftr-504	68	15	partner	partner	NOUN
ftr-504	68	16	,	,	PUNCT
ftr-504	68	17	gain	gain	NOUN
ftr-504	68	18	shall	shall	AUX
ftr-504	68	19	not	not	PART
ftr-504	68	20	be	be	AUX
ftr-504	68	21	recognized	recognize	VERB
ftr-504	68	22	to	to	ADP
ftr-504	68	23	such	such	ADJ
ftr-504	68	24	partner	partner	NOUN
ftr-504	68	25	,	,	PUNCT
ftr-504	68	26	except	except	SCONJ
ftr-504	68	27	to	to	ADP
ftr-504	68	28	the	the	DET
ftr-504	68	29	extent	extent	NOUN
ftr-504	68	30	that	that	SCONJ
ftr-504	68	31	any	any	DET
ftr-504	68	32	money	money	NOUN
ftr-504	68	33	distributed	distribute	VERB
ftr-504	68	34	exceeds	exceed	VERB
ftr-504	68	35	the	the	DET
ftr-504	68	36	adjusted	adjusted	ADJ
ftr-504	68	37	basis	basis	NOUN
ftr-504	68	38	of	of	ADP
ftr-504	68	39	such	such	ADJ
ftr-504	68	40	partner	partner	NOUN
ftr-504	68	41	's	's	PART
ftr-504	68	42	interest	interest	NOUN
ftr-504	68	43	in	in	ADP
ftr-504	68	44	the	the	DET
ftr-504	68	45	partnership	partnership	NOUN
ftr-504	68	46	immediately	immediately	ADV
ftr-504	68	47	before	before	ADP
ftr-504	68	48	the	the	DET
ftr-504	68	49	distribution	distribution	NOUN
ftr-504	68	50	....	....	PUNCT
ftr-504	68	51	"	"	PUNCT
ftr-504	68	52	irc	irc	PROPN
ftr-504	68	53	§	§	PROPN
ftr-504	68	54	731(a)(1	731(a)(1	NUM
ftr-504	68	55	)	)	PUNCT
ftr-504	68	56	.	.	PUNCT
ftr-504	69	1	[	[	X
ftr-504	69	2	vol	vol	NOUN
ftr-504	69	3	.	.	PUNCT
ftr-504	70	1	1:12	1:12	NUM
ftr-504	70	2	reassessing	reassess	VERB
ftr-504	70	3	sales	sale	NOUN
ftr-504	70	4	and	and	CCONJ
ftr-504	70	5	liquidations	liquidation	NOUN
ftr-504	70	6	of	of	ADP
ftr-504	70	7	partnership	partnership	NOUN
ftr-504	70	8	interests	interest	NOUN
ftr-504	70	9	purchase	purchase	NOUN
ftr-504	70	10	price	price	NOUN
ftr-504	70	11	represents	represent	VERB
ftr-504	70	12	a	a	DET
ftr-504	70	13	's	's	PART
ftr-504	70	14	share	share	NOUN
ftr-504	70	15	of	of	ADP
ftr-504	70	16	the	the	DET
ftr-504	70	17	fair	fair	ADJ
ftr-504	70	18	market	market	NOUN
ftr-504	70	19	value	value	NOUN
ftr-504	70	20	of	of	ADP
ftr-504	70	21	the	the	DET
ftr-504	70	22	partnership	partnership	NOUN
ftr-504	70	23	's	's	PART
ftr-504	70	24	assets	asset	NOUN
ftr-504	70	25	,	,	PUNCT
ftr-504	70	26	including	include	VERB
ftr-504	70	27	good	good	ADJ
ftr-504	70	28	will	will	NOUN
ftr-504	70	29	.	.	PUNCT
ftr-504	71	1	1	1	X
ftr-504	71	2	.	.	X
ftr-504	71	3	tax	tax	NOUN
ftr-504	71	4	consequences	consequence	NOUN
ftr-504	71	5	to	to	ADP
ftr-504	71	6	selling	sell	VERB
ftr-504	71	7	partner	partner	NOUN
ftr-504	71	8	a.	a.	NOUN
ftr-504	71	9	in	in	ADP
ftr-504	71	10	general	general	ADJ
ftr-504	71	11	:	:	PUNCT
ftr-504	71	12	oveniew	oveniew	NOUN
ftr-504	71	13	of	of	ADP
ftr-504	71	14	sections	section	NOUN
ftr-504	71	15	741	741	NUM
ftr-504	71	16	and	and	CCONJ
ftr-504	71	17	751(a).sections	751(a).section	NOUN
ftr-504	71	18	741	741	NUM
ftr-504	71	19	and	and	CCONJ
ftr-504	71	20	751(a	751(a	NUM
ftr-504	71	21	)	)	PUNCT
ftr-504	71	22	prescribe	prescribe	VERB
ftr-504	71	23	the	the	DET
ftr-504	71	24	tax	tax	NOUN
ftr-504	71	25	consequences	consequence	NOUN
ftr-504	71	26	for	for	ADP
ftr-504	71	27	the	the	DET
ftr-504	71	28	seller	seller	NOUN
ftr-504	71	29	of	of	ADP
ftr-504	71	30	an	an	DET
ftr-504	71	31	interest	interest	NOUN
ftr-504	71	32	in	in	ADP
ftr-504	71	33	a	a	DET
ftr-504	71	34	partnership	partnership	NOUN
ftr-504	71	35	.	.	PUNCT
ftr-504	72	1	the	the	DET
ftr-504	72	2	selling	selling	NOUN
ftr-504	72	3	partner	partner	NOUN
ftr-504	72	4	will	will	AUX
ftr-504	72	5	realize	realize	VERB
ftr-504	72	6	and	and	CCONJ
ftr-504	72	7	recognize	recognize	VERB
ftr-504	72	8	gain	gain	NOUN
ftr-504	72	9	to	to	ADP
ftr-504	72	10	the	the	DET
ftr-504	72	11	extent	extent	NOUN
ftr-504	72	12	that	that	SCONJ
ftr-504	72	13	her	her	PRON
ftr-504	72	14	amount	amount	NOUN
ftr-504	72	15	realized	realize	VERB
ftr-504	72	16	exceeds	exceed	VERB
ftr-504	72	17	the	the	DET
ftr-504	72	18	adjusted	adjusted	ADJ
ftr-504	72	19	basis	basis	NOUN
ftr-504	72	20	of	of	ADP
ftr-504	72	21	her	her	PRON
ftr-504	72	22	partnership	partnership	NOUN
ftr-504	72	23	interest	interest	NOUN
ftr-504	72	24	,	,	PUNCT
ftr-504	72	25	or	or	CCONJ
ftr-504	72	26	loss	loss	NOUN
ftr-504	72	27	to	to	ADP
ftr-504	72	28	the	the	DET
ftr-504	72	29	extent	extent	NOUN
ftr-504	72	30	that	that	SCONJ
ftr-504	72	31	the	the	DET
ftr-504	72	32	adjusted	adjusted	ADJ
ftr-504	72	33	basis	basis	NOUN
ftr-504	72	34	of	of	ADP
ftr-504	72	35	her	her	PRON
ftr-504	72	36	partnership	partnership	NOUN
ftr-504	72	37	interest	interest	NOUN
ftr-504	72	38	exceeds	exceed	VERB
ftr-504	72	39	the	the	DET
ftr-504	72	40	amount	amount	NOUN
ftr-504	72	41	realized	realize	VERB
ftr-504	72	42	on	on	ADP
ftr-504	72	43	the	the	DET
ftr-504	72	44	sale	sale	NOUN
ftr-504	72	45	.	.	PUNCT
ftr-504	72	46	'	'	PUNCT
ftr-504	73	1	such	such	ADJ
ftr-504	73	2	gain	gain	NOUN
ftr-504	73	3	or	or	CCONJ
ftr-504	73	4	loss	loss	NOUN
ftr-504	73	5	will	will	AUX
ftr-504	73	6	be	be	AUX
ftr-504	73	7	treated	treat	VERB
ftr-504	73	8	as	as	ADP
ftr-504	73	9	capital	capital	NOUN
ftr-504	73	10	gain	gain	NOUN
ftr-504	73	11	or	or	CCONJ
ftr-504	73	12	loss	loss	NOUN
ftr-504	73	13	,	,	PUNCT
ftr-504	73	14	except	except	SCONJ
ftr-504	73	15	as	as	ADV
ftr-504	73	16	otherwise	otherwise	ADV
ftr-504	73	17	provided	provide	VERB
ftr-504	73	18	by	by	ADP
ftr-504	73	19	section	section	NOUN
ftr-504	73	20	751	751	NUM
ftr-504	73	21	(	(	PUNCT
ftr-504	73	22	a).7	a).7	PROPN
ftr-504	73	23	b.	b.	PROPN
ftr-504	73	24	operation	operation	NOUN
ftr-504	73	25	of	of	ADP
ftr-504	73	26	section	section	NOUN
ftr-504	73	27	751(a	751(a	NUM
ftr-504	73	28	):	):	PUNCT
ftr-504	73	29	unrealized	unrealized	ADJ
ftr-504	73	30	receivables	receivables	NOUN
ftr-504	73	31	and	and	CCONJ
ftr-504	73	32	substantially	substantially	ADV
ftr-504	73	33	appreciated	appreciate	VERB
ftr-504	73	34	inventory.-if	inventory.-if	ADP
ftr-504	73	35	the	the	DET
ftr-504	73	36	partnership	partnership	NOUN
ftr-504	73	37	has	have	VERB
ftr-504	73	38	"	"	PUNCT
ftr-504	73	39	unrealized	unrealized	ADJ
ftr-504	73	40	receivables	receivables	NOUN
ftr-504	73	41	"	"	PUNCT
ftr-504	73	42	and	and	CCONJ
ftr-504	73	43	"	"	PUNCT
ftr-504	73	44	inventory	inventory	NOUN
ftr-504	73	45	items	item	NOUN
ftr-504	73	46	that	that	PRON
ftr-504	73	47	have	have	AUX
ftr-504	73	48	appreciated	appreciate	VERB
ftr-504	73	49	substantially	substantially	ADV
ftr-504	73	50	in	in	ADP
ftr-504	73	51	value	value	NOUN
ftr-504	73	52	"	"	PUNCT
ftr-504	73	53	(	(	PUNCT
ftr-504	73	54	collectively	collectively	ADV
ftr-504	73	55	referred	refer	VERB
ftr-504	73	56	to	to	ADP
ftr-504	73	57	herein	herein	NOUN
ftr-504	73	58	as	as	ADP
ftr-504	73	59	"	"	PUNCT
ftr-504	73	60	section	section	NOUN
ftr-504	73	61	751	751	NUM
ftr-504	73	62	property	property	NOUN
ftr-504	73	63	"	"	PUNCT
ftr-504	73	64	)	)	PUNCT
ftr-504	73	65	,	,	PUNCT
ftr-504	73	66	the	the	DET
ftr-504	73	67	partner	partner	NOUN
ftr-504	73	68	who	who	PRON
ftr-504	73	69	sells	sell	VERB
ftr-504	73	70	a	a	DET
ftr-504	73	71	partnership	partnership	NOUN
ftr-504	73	72	interest	interest	NOUN
ftr-504	73	73	will	will	AUX
ftr-504	73	74	be	be	AUX
ftr-504	73	75	treated	treat	VERB
ftr-504	73	76	under	under	ADP
ftr-504	73	77	section	section	NOUN
ftr-504	73	78	75	75	NUM
ftr-504	73	79	1(a	1(a	NUM
ftr-504	73	80	)	)	PUNCT
ftr-504	73	81	as	as	SCONJ
ftr-504	73	82	if	if	SCONJ
ftr-504	73	83	she	she	PRON
ftr-504	73	84	directly	directly	ADV
ftr-504	73	85	sold	sell	VERB
ftr-504	73	86	her	her	PRON
ftr-504	73	87	interest	interest	NOUN
ftr-504	73	88	in	in	ADP
ftr-504	73	89	these	these	DET
ftr-504	73	90	items	item	NOUN
ftr-504	73	91	,	,	PUNCT
ftr-504	73	92	resulting	result	VERB
ftr-504	73	93	in	in	ADP
ftr-504	73	94	ordinary	ordinary	ADJ
ftr-504	73	95	income	income	NOUN
ftr-504	73	96	treatment.8	treatment.8	PROPN
ftr-504	73	97	for	for	ADP
ftr-504	73	98	purposes	purpose	NOUN
ftr-504	73	99	of	of	ADP
ftr-504	73	100	section	section	NOUN
ftr-504	73	101	75	75	NUM
ftr-504	73	102	1	1	NUM
ftr-504	73	103	,	,	PUNCT
ftr-504	73	104	the	the	DET
ftr-504	73	105	term	term	NOUN
ftr-504	73	106	"	"	PUNCT
ftr-504	73	107	unrealized	unrealized	ADJ
ftr-504	73	108	receivables	receivables	NOUN
ftr-504	73	109	"	"	PUNCT
ftr-504	73	110	is	be	AUX
ftr-504	73	111	defined	define	VERB
ftr-504	73	112	by	by	ADP
ftr-504	73	113	section	section	NOUN
ftr-504	73	114	751(c	751(c	PROPN
ftr-504	73	115	)	)	PUNCT
ftr-504	73	116	as	as	ADP
ftr-504	73	117	including	include	VERB
ftr-504	73	118	,	,	PUNCT
ftr-504	73	119	to	to	ADP
ftr-504	73	120	the	the	DET
ftr-504	73	121	extent	extent	NOUN
ftr-504	73	122	not	not	PART
ftr-504	73	123	previously	previously	ADV
ftr-504	73	124	includible	includible	ADJ
ftr-504	73	125	in	in	ADP
ftr-504	73	126	the	the	DET
ftr-504	73	127	partnership	partnership	NOUN
ftr-504	73	128	's	's	PART
ftr-504	73	129	income	income	NOUN
ftr-504	73	130	,	,	PUNCT
ftr-504	73	131	any	any	DET
ftr-504	73	132	rights	right	NOUN
ftr-504	73	133	to	to	ADP
ftr-504	73	134	payment	payment	NOUN
ftr-504	73	135	for	for	ADP
ftr-504	73	136	goods	good	NOUN
ftr-504	73	137	delivered	deliver	VERB
ftr-504	73	138	or	or	CCONJ
ftr-504	73	139	to	to	PART
ftr-504	73	140	be	be	AUX
ftr-504	73	141	delivered	deliver	VERB
ftr-504	73	142	or	or	CCONJ
ftr-504	73	143	services	service	NOUN
ftr-504	73	144	rendered	render	VERB
ftr-504	73	145	or	or	CCONJ
ftr-504	73	146	to	to	PART
ftr-504	73	147	be	be	AUX
ftr-504	73	148	rendered	render	VERB
ftr-504	73	149	.	.	PUNCT
ftr-504	74	1	9	9	NUM
ftr-504	74	2	thus	thus	ADV
ftr-504	74	3	,	,	PUNCT
ftr-504	74	4	a	a	DET
ftr-504	74	5	cash	cash	NOUN
ftr-504	74	6	-	-	PUNCT
ftr-504	74	7	method	method	NOUN
ftr-504	74	8	6	6	NUM
ftr-504	74	9	.	.	PUNCT
ftr-504	74	10	irc	irc	PROPN
ftr-504	74	11	§	§	PROPN
ftr-504	74	12	§	§	PROPN
ftr-504	74	13	741	741	NUM
ftr-504	74	14	,	,	PUNCT
ftr-504	74	15	1001	1001	NUM
ftr-504	74	16	.	.	PUNCT
ftr-504	75	1	7	7	X
ftr-504	75	2	.	.	X
ftr-504	75	3	irc	irc	PROPN
ftr-504	75	4	§	§	PROPN
ftr-504	75	5	741	741	NUM
ftr-504	75	6	.	.	NOUN
ftr-504	75	7	8	8	NUM
ftr-504	75	8	.	.	PUNCT
ftr-504	76	1	thus	thus	ADV
ftr-504	76	2	,	,	PUNCT
ftr-504	76	3	even	even	ADV
ftr-504	76	4	a	a	DET
ftr-504	76	5	partner	partner	NOUN
ftr-504	76	6	who	who	PRON
ftr-504	76	7	sells	sell	VERB
ftr-504	76	8	her	her	PRON
ftr-504	76	9	interest	interest	NOUN
ftr-504	76	10	at	at	ADP
ftr-504	76	11	an	an	DET
ftr-504	76	12	overall	overall	ADJ
ftr-504	76	13	loss	loss	NOUN
ftr-504	76	14	may	may	AUX
ftr-504	76	15	have	have	VERB
ftr-504	76	16	ordinary	ordinary	ADJ
ftr-504	76	17	income	income	NOUN
ftr-504	76	18	under	under	ADP
ftr-504	76	19	§	§	PROPN
ftr-504	76	20	751(a	751(a	NUM
ftr-504	76	21	)	)	PUNCT
ftr-504	76	22	and	and	CCONJ
ftr-504	76	23	a	a	DET
ftr-504	76	24	capital	capital	NOUN
ftr-504	76	25	loss	loss	NOUN
ftr-504	76	26	under	under	ADP
ftr-504	76	27	§	§	PROPN
ftr-504	76	28	741	741	NUM
ftr-504	76	29	.	.	PUNCT
ftr-504	77	1	9	9	NUM
ftr-504	77	2	.	.	X
ftr-504	77	3	as	as	SCONJ
ftr-504	77	4	amended	amend	VERB
ftr-504	77	5	by	by	ADP
ftr-504	77	6	obra	obra	PROPN
ftr-504	77	7	1993	1993	NUM
ftr-504	77	8	,	,	PUNCT
ftr-504	77	9	§	§	PROPN
ftr-504	77	10	751(c	751(c	PROPN
ftr-504	77	11	)	)	PUNCT
ftr-504	77	12	provides	provide	VERB
ftr-504	77	13	as	as	SCONJ
ftr-504	77	14	follows	follow	VERB
ftr-504	77	15	.	.	PUNCT
ftr-504	78	1	(	(	PUNCT
ftr-504	78	2	c	c	X
ftr-504	78	3	)	)	PUNCT
ftr-504	78	4	unrealized	unrealized	ADJ
ftr-504	78	5	receivables.-for	receivables.-for	VERB
ftr-504	78	6	purposes	purpose	NOUN
ftr-504	78	7	of	of	ADP
ftr-504	78	8	this	this	DET
ftr-504	78	9	subehapter	subehapter	NOUN
ftr-504	78	10	.	.	PUNCT
ftr-504	79	1	the	the	DET
ftr-504	79	2	term	term	NOUN
ftr-504	79	3	"	"	PUNCT
ftr-504	79	4	unrealized	unrealized	ADJ
ftr-504	79	5	receivables	receivables	NOUN
ftr-504	79	6	"	"	PUNCT
ftr-504	79	7	includes	include	VERB
ftr-504	79	8	,	,	PUNCT
ftr-504	79	9	to	to	ADP
ftr-504	79	10	the	the	DET
ftr-504	79	11	extent	extent	NOUN
ftr-504	79	12	not	not	PART
ftr-504	79	13	previously	previously	ADV
ftr-504	79	14	includible	includible	ADJ
ftr-504	79	15	in	in	ADP
ftr-504	79	16	income	income	NOUN
ftr-504	79	17	under	under	ADP
ftr-504	79	18	the	the	DET
ftr-504	79	19	method	method	NOUN
ftr-504	79	20	of	of	ADP
ftr-504	79	21	accounting	accounting	NOUN
ftr-504	79	22	used	use	VERB
ftr-504	79	23	by	by	ADP
ftr-504	79	24	the	the	DET
ftr-504	79	25	partnership	partnership	NOUN
ftr-504	79	26	,	,	PUNCT
ftr-504	79	27	any	any	DET
ftr-504	79	28	rights	right	NOUN
ftr-504	79	29	(	(	PUNCT
ftr-504	79	30	contractual	contractual	ADJ
ftr-504	79	31	or	or	CCONJ
ftr-504	79	32	otherwise	otherwise	ADV
ftr-504	79	33	)	)	PUNCT
ftr-504	79	34	to	to	ADP
ftr-504	79	35	payment	payment	NOUN
ftr-504	79	36	for(1	for(1	NOUN
ftr-504	79	37	)	)	PUNCT
ftr-504	79	38	goods	good	NOUN
ftr-504	79	39	delivered	deliver	VERB
ftr-504	79	40	,	,	PUNCT
ftr-504	79	41	or	or	CCONJ
ftr-504	79	42	to	to	PART
ftr-504	79	43	be	be	AUX
ftr-504	79	44	delivered	deliver	VERB
ftr-504	79	45	,	,	PUNCT
ftr-504	79	46	to	to	ADP
ftr-504	79	47	the	the	DET
ftr-504	79	48	extent	extent	NOUN
ftr-504	79	49	the	the	DET
ftr-504	79	50	proceeds	proceed	NOUN
ftr-504	79	51	therefrom	therefrom	NOUN
ftr-504	79	52	would	would	AUX
ftr-504	79	53	be	be	AUX
ftr-504	79	54	treated	treat	VERB
ftr-504	79	55	as	as	ADP
ftr-504	79	56	amounts	amount	NOUN
ftr-504	79	57	received	receive	VERB
ftr-504	79	58	from	from	ADP
ftr-504	79	59	the	the	DET
ftr-504	79	60	sale	sale	NOUN
ftr-504	79	61	or	or	CCONJ
ftr-504	79	62	exchange	exchange	NOUN
ftr-504	79	63	of	of	ADP
ftr-504	79	64	property	property	NOUN
ftr-504	79	65	other	other	ADJ
ftr-504	79	66	than	than	ADP
ftr-504	79	67	a	a	DET
ftr-504	79	68	capital	capital	NOUN
ftr-504	79	69	asset	asset	NOUN
ftr-504	79	70	,	,	PUNCT
ftr-504	79	71	or	or	CCONJ
ftr-504	79	72	(	(	PUNCT
ftr-504	79	73	2	2	X
ftr-504	79	74	)	)	PUNCT
ftr-504	79	75	services	service	NOUN
ftr-504	79	76	rendered	render	VERB
ftr-504	79	77	,	,	PUNCT
ftr-504	79	78	or	or	CCONJ
ftr-504	79	79	to	to	PART
ftr-504	79	80	be	be	AUX
ftr-504	79	81	rendered	render	VERB
ftr-504	79	82	.	.	PUNCT
ftr-504	80	1	for	for	ADP
ftr-504	80	2	purposes	purpose	NOUN
ftr-504	80	3	of	of	ADP
ftr-504	80	4	this	this	DET
ftr-504	80	5	section	section	NOUN
ftr-504	80	6	and	and	CCONJ
ftr-504	80	7	sections	section	NOUN
ftr-504	80	8	731	731	NUM
ftr-504	80	9	and	and	CCONJ
ftr-504	80	10	741	741	NUM
ftr-504	80	11	(	(	PUNCT
ftr-504	80	12	but	but	CCONJ
ftr-504	80	13	not	not	PART
ftr-504	80	14	for	for	ADP
ftr-504	80	15	purposes	purpose	NOUN
ftr-504	80	16	of	of	ADP
ftr-504	80	17	section	section	NOUN
ftr-504	80	18	736	736	NUM
ftr-504	80	19	)	)	PUNCT
ftr-504	80	20	,	,	PUNCT
ftr-504	80	21	such	such	ADJ
ftr-504	80	22	term	term	NOUN
ftr-504	80	23	also	also	ADV
ftr-504	80	24	includes	include	VERB
ftr-504	80	25	mining	mining	NOUN
ftr-504	80	26	property	property	NOUN
ftr-504	80	27	(	(	PUNCT
ftr-504	80	28	as	as	SCONJ
ftr-504	80	29	defined	define	VERB
ftr-504	80	30	in	in	ADP
ftr-504	80	31	section	section	NOUN
ftr-504	80	32	617(f)(2	617(f)(2	NUM
ftr-504	80	33	)	)	PUNCT
ftr-504	80	34	)	)	PUNCT
ftr-504	80	35	,	,	PUNCT
ftr-504	80	36	stock	stock	NOUN
ftr-504	80	37	in	in	ADP
ftr-504	80	38	a	a	DET
ftr-504	80	39	disc	disc	NOUN
ftr-504	80	40	(	(	PUNCT
ftr-504	80	41	as	as	SCONJ
ftr-504	80	42	described	describe	VERB
ftr-504	80	43	in	in	ADP
ftr-504	80	44	section	section	NOUN
ftr-504	80	45	992(a	992(a	PROPN
ftr-504	80	46	)	)	PUNCT
ftr-504	80	47	)	)	PUNCT
ftr-504	80	48	,	,	PUNCT
ftr-504	80	49	section	section	NOUN
ftr-504	80	50	1245	1245	NUM
ftr-504	80	51	property	property	NOUN
ftr-504	80	52	(	(	PUNCT
ftr-504	80	53	as	as	SCONJ
ftr-504	80	54	defined	define	VERB
ftr-504	80	55	in	in	ADP
ftr-504	80	56	section	section	NOUN
ftr-504	80	57	1245(a)(3	1245(a)(3	NUM
ftr-504	80	58	)	)	PUNCT
ftr-504	80	59	)	)	PUNCT
ftr-504	80	60	,	,	PUNCT
ftr-504	80	61	stock	stock	NOUN
ftr-504	80	62	in	in	ADP
ftr-504	80	63	certain	certain	ADJ
ftr-504	80	64	foreign	foreign	ADJ
ftr-504	80	65	corporations	corporation	NOUN
ftr-504	80	66	(	(	PUNCT
ftr-504	80	67	as	as	SCONJ
ftr-504	80	68	described	describe	VERB
ftr-504	80	69	in	in	ADP
ftr-504	80	70	section	section	NOUN
ftr-504	80	71	1248	1248	NUM
ftr-504	80	72	)	)	PUNCT
ftr-504	80	73	,	,	PUNCT
ftr-504	80	74	section	section	NOUN
ftr-504	80	75	1250	1250	NUM
ftr-504	80	76	property	property	NOUN
ftr-504	80	77	(	(	PUNCT
ftr-504	80	78	as	as	SCONJ
ftr-504	80	79	defined	define	VERB
ftr-504	80	80	in	in	ADP
ftr-504	80	81	section	section	NOUN
ftr-504	80	82	1250(c	1250(c	NUM
ftr-504	80	83	)	)	PUNCT
ftr-504	80	84	)	)	PUNCT
ftr-504	80	85	,	,	PUNCT
ftr-504	80	86	farm	farm	NOUN
ftr-504	80	87	land	land	NOUN
ftr-504	80	88	(	(	PUNCT
ftr-504	80	89	as	as	SCONJ
ftr-504	80	90	defined	define	VERB
ftr-504	80	91	in	in	ADP
ftr-504	80	92	section	section	NOUN
ftr-504	80	93	1252(a	1252(a	NUM
ftr-504	80	94	)	)	PUNCT
ftr-504	80	95	)	)	PUNCT
ftr-504	80	96	.	.	PUNCT
ftr-504	81	1	1994	1994	NUM
ftr-504	81	2	]	]	PUNCT
ftr-504	81	3	florida	florida	PROPN
ftr-504	81	4	tax	tax	PROPN
ftr-504	81	5	review	review	PROPN
ftr-504	81	6	partnership	partnership	NOUN
ftr-504	81	7	's	's	PART
ftr-504	81	8	outstanding	outstanding	ADJ
ftr-504	81	9	accounts	account	NOUN
ftr-504	81	10	receivable	receivable	ADJ
ftr-504	81	11	constitute	constitute	VERB
ftr-504	81	12	unrealized	unrealize	VERB
ftr-504	81	13	receivables	receivable	NOUN
ftr-504	81	14	.	.	PUNCT
ftr-504	82	1	the	the	DET
ftr-504	82	2	term	term	NOUN
ftr-504	82	3	also	also	ADV
ftr-504	82	4	includes	include	VERB
ftr-504	82	5	other	other	ADJ
ftr-504	82	6	"	"	PUNCT
ftr-504	82	7	ordinary	ordinary	ADJ
ftr-504	82	8	income	income	NOUN
ftr-504	82	9	"	"	PUNCT
ftr-504	82	10	items	item	NOUN
ftr-504	82	11	,	,	PUNCT
ftr-504	82	12	such	such	ADJ
ftr-504	82	13	as	as	ADP
ftr-504	82	14	unrealized	unrealized	ADJ
ftr-504	82	15	depreciation	depreciation	NOUN
ftr-504	82	16	recapture	recapture	VERB
ftr-504	82	17	inherent	inherent	ADJ
ftr-504	82	18	in	in	ADP
ftr-504	82	19	the	the	DET
ftr-504	82	20	partnership	partnership	NOUN
ftr-504	82	21	's	's	PART
ftr-504	82	22	property	property	NOUN
ftr-504	82	23	.	.	PUNCT
ftr-504	82	24	'	'	PUNCT
ftr-504	82	25	"	"	PUNCT
ftr-504	82	26	because	because	SCONJ
ftr-504	82	27	the	the	DET
ftr-504	82	28	distinction	distinction	NOUN
ftr-504	82	29	is	be	AUX
ftr-504	82	30	significant	significant	ADJ
ftr-504	82	31	after	after	ADP
ftr-504	82	32	the	the	DET
ftr-504	82	33	enactment	enactment	NOUN
ftr-504	82	34	of	of	ADP
ftr-504	82	35	obra	obra	PROPN
ftr-504	82	36	1993	1993	NUM
ftr-504	82	37	,	,	PUNCT
ftr-504	82	38	this	this	DET
ftr-504	82	39	article	article	NOUN
ftr-504	82	40	will	will	AUX
ftr-504	82	41	refer	refer	VERB
ftr-504	82	42	to	to	ADP
ftr-504	82	43	the	the	DET
ftr-504	82	44	first	first	ADJ
ftr-504	82	45	type	type	NOUN
ftr-504	82	46	of	of	ADP
ftr-504	82	47	unrealized	unrealized	ADJ
ftr-504	82	48	receivables	receivables	NOUN
ftr-504	82	49	(	(	PUNCT
ftr-504	82	50	i.e.	i.e.	X
ftr-504	82	51	,	,	PUNCT
ftr-504	82	52	rights	right	NOUN
ftr-504	82	53	to	to	ADP
ftr-504	82	54	payment	payment	NOUN
ftr-504	82	55	for	for	ADP
ftr-504	82	56	services	service	NOUN
ftr-504	82	57	rendered	render	VERB
ftr-504	82	58	or	or	CCONJ
ftr-504	82	59	goods	good	NOUN
ftr-504	82	60	sold	sell	VERB
ftr-504	82	61	)	)	PUNCT
ftr-504	82	62	as	as	ADP
ftr-504	82	63	"	"	PUNCT
ftr-504	82	64	traditional	traditional	ADJ
ftr-504	82	65	"	"	PUNCT
ftr-504	82	66	unrealized	unrealized	ADJ
ftr-504	82	67	receivables	receivables	NOUN
ftr-504	82	68	and	and	CCONJ
ftr-504	82	69	to	to	ADP
ftr-504	82	70	the	the	DET
ftr-504	82	71	second	second	ADJ
ftr-504	82	72	type	type	NOUN
ftr-504	82	73	(	(	PUNCT
ftr-504	82	74	i.e.	i.e.	X
ftr-504	82	75	,	,	PUNCT
ftr-504	82	76	depreciation	depreciation	NOUN
ftr-504	82	77	recapture	recapture	NOUN
ftr-504	82	78	)	)	PUNCT
ftr-504	82	79	as	as	ADP
ftr-504	82	80	"	"	PUNCT
ftr-504	82	81	nontraditional	nontraditional	ADJ
ftr-504	82	82	"	"	PUNCT
ftr-504	82	83	unrealized	unrealized	ADJ
ftr-504	82	84	receivables	receivables	NOUN
ftr-504	82	85	.	.	PUNCT
ftr-504	82	86	"	"	PUNCT
ftr-504	83	1	the	the	DET
ftr-504	83	2	term	term	NOUN
ftr-504	83	3	"	"	PUNCT
ftr-504	83	4	substantially	substantially	ADV
ftr-504	83	5	appreciated	appreciated	ADJ
ftr-504	83	6	inventory	inventory	NOUN
ftr-504	83	7	"	"	PUNCT
ftr-504	83	8	is	be	AUX
ftr-504	83	9	defined	define	VERB
ftr-504	83	10	by	by	ADP
ftr-504	83	11	section	section	NOUN
ftr-504	83	12	751(d	751(d	PROPN
ftr-504	83	13	)	)	PUNCT
ftr-504	83	14	.	.	PUNCT
ftr-504	84	1	before	before	ADP
ftr-504	84	2	its	its	PRON
ftr-504	84	3	amendment	amendment	NOUN
ftr-504	84	4	by	by	ADP
ftr-504	84	5	obra	obra	PROPN
ftr-504	84	6	1993	1993	NUM
ftr-504	84	7	,	,	PUNCT
ftr-504	84	8	that	that	DET
ftr-504	84	9	section	section	NOUN
ftr-504	84	10	provided	provide	VERB
ftr-504	84	11	that	that	SCONJ
ftr-504	84	12	the	the	DET
ftr-504	84	13	partnership	partnership	NOUN
ftr-504	84	14	's	's	PART
ftr-504	84	15	inventory	inventory	NOUN
ftr-504	84	16	items	item	NOUN
ftr-504	84	17	had	have	AUX
ftr-504	84	18	appreciated	appreciate	VERB
ftr-504	84	19	substantially	substantially	ADV
ftr-504	84	20	in	in	ADP
ftr-504	84	21	value	value	NOUN
ftr-504	84	22	if	if	SCONJ
ftr-504	84	23	their	their	PRON
ftr-504	84	24	fair	fair	ADJ
ftr-504	84	25	market	market	NOUN
ftr-504	84	26	value	value	NOUN
ftr-504	84	27	exceeded	exceed	VERB
ftr-504	84	28	both	both	DET
ftr-504	84	29	120	120	NUM
ftr-504	84	30	%	%	NOUN
ftr-504	84	31	of	of	ADP
ftr-504	84	32	their	their	PRON
ftr-504	84	33	adjusted	adjusted	ADJ
ftr-504	84	34	basis	basis	NOUN
ftr-504	84	35	to	to	ADP
ftr-504	84	36	the	the	DET
ftr-504	84	37	partnership	partnership	NOUN
ftr-504	84	38	and	and	CCONJ
ftr-504	84	39	10	10	NUM
ftr-504	84	40	%	%	NOUN
ftr-504	84	41	of	of	ADP
ftr-504	84	42	the	the	DET
ftr-504	84	43	value	value	NOUN
ftr-504	84	44	of	of	ADP
ftr-504	84	45	all	all	DET
ftr-504	84	46	partnership	partnership	NOUN
ftr-504	84	47	property	property	NOUN
ftr-504	84	48	,	,	PUNCT
ftr-504	84	49	other	other	ADJ
ftr-504	84	50	than	than	ADP
ftr-504	84	51	money	money	NOUN
ftr-504	84	52	.	.	PUNCT
ftr-504	85	1	2	2	NUM
ftr-504	85	2	franchises	franchise	NOUN
ftr-504	85	3	,	,	PUNCT
ftr-504	85	4	trademarks	trademark	NOUN
ftr-504	85	5	,	,	PUNCT
ftr-504	85	6	or	or	CCONJ
ftr-504	85	7	trade	trade	NOUN
ftr-504	85	8	names	name	NOUN
ftr-504	85	9	(	(	PUNCT
ftr-504	85	10	referred	refer	VERB
ftr-504	85	11	to	to	ADP
ftr-504	85	12	in	in	ADP
ftr-504	85	13	section	section	NOUN
ftr-504	85	14	1253(a	1253(a	NUM
ftr-504	85	15	)	)	PUNCT
ftr-504	85	16	)	)	PUNCT
ftr-504	85	17	,	,	PUNCT
ftr-504	85	18	and	and	CCONJ
ftr-504	85	19	an	an	DET
ftr-504	85	20	oil	oil	NOUN
ftr-504	85	21	,	,	PUNCT
ftr-504	85	22	gas	gas	NOUN
ftr-504	85	23	,	,	PUNCT
ftr-504	85	24	or	or	CCONJ
ftr-504	85	25	geothermal	geothermal	ADJ
ftr-504	85	26	property	property	NOUN
ftr-504	85	27	(	(	PUNCT
ftr-504	85	28	described	describe	VERB
ftr-504	85	29	in	in	ADP
ftr-504	85	30	section	section	NOUN
ftr-504	85	31	1254	1254	NUM
ftr-504	85	32	)	)	PUNCT
ftr-504	85	33	but	but	CCONJ
ftr-504	85	34	only	only	ADV
ftr-504	85	35	to	to	ADP
ftr-504	85	36	the	the	DET
ftr-504	85	37	extent	extent	NOUN
ftr-504	85	38	of	of	ADP
ftr-504	85	39	the	the	DET
ftr-504	85	40	amount	amount	NOUN
ftr-504	85	41	which	which	PRON
ftr-504	85	42	would	would	AUX
ftr-504	85	43	be	be	AUX
ftr-504	85	44	treated	treat	VERB
ftr-504	85	45	as	as	ADP
ftr-504	85	46	gain	gain	NOUN
ftr-504	85	47	to	to	PART
ftr-504	85	48	which	which	PRON
ftr-504	85	49	section	section	NOUN
ftr-504	85	50	617(d)(1	617(d)(1	NOUN
ftr-504	85	51	)	)	PUNCT
ftr-504	85	52	,	,	PUNCT
ftr-504	85	53	995(c	995(c	NOUN
ftr-504	85	54	)	)	PUNCT
ftr-504	85	55	,	,	PUNCT
ftr-504	85	56	1245(a	1245(a	NUM
ftr-504	85	57	)	)	PUNCT
ftr-504	85	58	,	,	PUNCT
ftr-504	85	59	1248(a	1248(a	NUM
ftr-504	85	60	)	)	PUNCT
ftr-504	85	61	,	,	PUNCT
ftr-504	85	62	1250(a	1250(a	NUM
ftr-504	85	63	)	)	PUNCT
ftr-504	85	64	,	,	PUNCT
ftr-504	85	65	1252(a	1252(a	NUM
ftr-504	85	66	)	)	PUNCT
ftr-504	85	67	,	,	PUNCT
ftr-504	85	68	1253(a	1253(a	NUM
ftr-504	85	69	)	)	PUNCT
ftr-504	85	70	or	or	CCONJ
ftr-504	85	71	1254(a	1254(a	NUM
ftr-504	85	72	)	)	PUNCT
ftr-504	85	73	would	would	AUX
ftr-504	85	74	apply	apply	VERB
ftr-504	85	75	if	if	SCONJ
ftr-504	85	76	(	(	PUNCT
ftr-504	85	77	at	at	ADP
ftr-504	85	78	the	the	DET
ftr-504	85	79	time	time	NOUN
ftr-504	85	80	of	of	ADP
ftr-504	85	81	the	the	DET
ftr-504	85	82	transaction	transaction	NOUN
ftr-504	85	83	described	describe	VERB
ftr-504	85	84	in	in	ADP
ftr-504	85	85	this	this	DET
ftr-504	85	86	section	section	NOUN
ftr-504	85	87	or	or	CCONJ
ftr-504	85	88	section	section	NOUN
ftr-504	85	89	731	731	NUM
ftr-504	85	90	,	,	PUNCT
ftr-504	85	91	736	736	NUM
ftr-504	85	92	,	,	PUNCT
ftr-504	85	93	or	or	CCONJ
ftr-504	85	94	741	741	NUM
ftr-504	85	95	,	,	PUNCT
ftr-504	85	96	as	as	SCONJ
ftr-504	85	97	the	the	DET
ftr-504	85	98	case	case	NOUN
ftr-504	85	99	may	may	AUX
ftr-504	85	100	be	be	AUX
ftr-504	85	101	)	)	PUNCT
ftr-504	85	102	such	such	ADJ
ftr-504	85	103	property	property	NOUN
ftr-504	85	104	had	have	AUX
ftr-504	85	105	been	be	AUX
ftr-504	85	106	sold	sell	VERB
ftr-504	85	107	by	by	ADP
ftr-504	85	108	the	the	DET
ftr-504	85	109	partnership	partnership	NOUN
ftr-504	85	110	at	at	ADP
ftr-504	85	111	its	its	PRON
ftr-504	85	112	fair	fair	ADJ
ftr-504	85	113	market	market	NOUN
ftr-504	85	114	value	value	NOUN
ftr-504	85	115	.	.	PUNCT
ftr-504	86	1	for	for	ADP
ftr-504	86	2	purposes	purpose	NOUN
ftr-504	86	3	of	of	ADP
ftr-504	86	4	this	this	DET
ftr-504	86	5	section	section	NOUN
ftr-504	86	6	and	and	CCONJ
ftr-504	86	7	,	,	PUNCT
ftr-504	86	8	sections	section	NOUN
ftr-504	86	9	731	731	NUM
ftr-504	86	10	and	and	CCONJ
ftr-504	86	11	741	741	NUM
ftr-504	86	12	(	(	PUNCT
ftr-504	86	13	but	but	CCONJ
ftr-504	86	14	not	not	PART
ftr-504	86	15	for	for	ADP
ftr-504	86	16	purposes	purpose	NOUN
ftr-504	86	17	of	of	ADP
ftr-504	86	18	section	section	NOUN
ftr-504	86	19	736	736	NUM
ftr-504	86	20	)	)	PUNCT
ftr-504	86	21	,	,	PUNCT
ftr-504	86	22	such	such	ADJ
ftr-504	86	23	term	term	NOUN
ftr-504	86	24	also	also	ADV
ftr-504	86	25	includes	include	VERB
ftr-504	86	26	any	any	DET
ftr-504	86	27	market	market	NOUN
ftr-504	86	28	discount	discount	NOUN
ftr-504	86	29	bond	bond	NOUN
ftr-504	86	30	(	(	PUNCT
ftr-504	86	31	as	as	SCONJ
ftr-504	86	32	defined	define	VERB
ftr-504	86	33	in	in	ADP
ftr-504	86	34	section	section	NOUN
ftr-504	86	35	1278	1278	NUM
ftr-504	86	36	)	)	PUNCT
ftr-504	86	37	and	and	CCONJ
ftr-504	86	38	any	any	DET
ftr-504	86	39	short	short	ADJ
ftr-504	86	40	-	-	PUNCT
ftr-504	86	41	term	term	NOUN
ftr-504	86	42	obligation	obligation	NOUN
ftr-504	86	43	(	(	PUNCT
ftr-504	86	44	as	as	SCONJ
ftr-504	86	45	defined	define	VERB
ftr-504	86	46	in	in	ADP
ftr-504	86	47	section	section	NOUN
ftr-504	86	48	1283	1283	NUM
ftr-504	86	49	)	)	PUNCT
ftr-504	86	50	but	but	CCONJ
ftr-504	86	51	only	only	ADV
ftr-504	86	52	to	to	ADP
ftr-504	86	53	the	the	DET
ftr-504	86	54	extent	extent	NOUN
ftr-504	86	55	of	of	ADP
ftr-504	86	56	the	the	DET
ftr-504	86	57	amount	amount	NOUN
ftr-504	86	58	which	which	PRON
ftr-504	86	59	would	would	AUX
ftr-504	86	60	be	be	AUX
ftr-504	86	61	treated	treat	VERB
ftr-504	86	62	as	as	ADP
ftr-504	86	63	ordinary	ordinary	ADJ
ftr-504	86	64	income	income	NOUN
ftr-504	86	65	if	if	SCONJ
ftr-504	86	66	(	(	PUNCT
ftr-504	86	67	at	at	ADP
ftr-504	86	68	the	the	DET
ftr-504	86	69	time	time	NOUN
ftr-504	86	70	of	of	ADP
ftr-504	86	71	the	the	DET
ftr-504	86	72	transaction	transaction	NOUN
ftr-504	86	73	described	describe	VERB
ftr-504	86	74	in	in	ADP
ftr-504	86	75	this	this	DET
ftr-504	86	76	section	section	NOUN
ftr-504	86	77	or	or	CCONJ
ftr-504	86	78	section	section	NOUN
ftr-504	86	79	731	731	NUM
ftr-504	86	80	or	or	CCONJ
ftr-504	86	81	741	741	NUM
ftr-504	86	82	,	,	PUNCT
ftr-504	86	83	as	as	SCONJ
ftr-504	86	84	the	the	DET
ftr-504	86	85	case	case	NOUN
ftr-504	86	86	may	may	AUX
ftr-504	86	87	be	be	AUX
ftr-504	86	88	)	)	PUNCT
ftr-504	86	89	such	such	ADJ
ftr-504	86	90	property	property	NOUN
ftr-504	86	91	had	have	AUX
ftr-504	86	92	been	be	AUX
ftr-504	86	93	sold	sell	VERB
ftr-504	86	94	by	by	ADP
ftr-504	86	95	the	the	DET
ftr-504	86	96	partnership	partnership	NOUN
ftr-504	86	97	.	.	PUNCT
ftr-504	87	1	irc	irc	PROPN
ftr-504	87	2	§	§	PROPN
ftr-504	87	3	751(c	751(c	PROPN
ftr-504	87	4	)	)	PUNCT
ftr-504	87	5	,	,	PUNCT
ftr-504	87	6	amended	amend	VERB
ftr-504	87	7	by	by	ADP
ftr-504	87	8	obra	obra	PROPN
ftr-504	87	9	1993	1993	NUM
ftr-504	87	10	,	,	PUNCT
ftr-504	87	11	supra	supra	PROPN
ftr-504	87	12	note	note	NOUN
ftr-504	87	13	1	1	NUM
ftr-504	87	14	,	,	PUNCT
ftr-504	87	15	§	§	PROPN
ftr-504	87	16	13262(b)(1)(a)-(b	13262(b)(1)(a)-(b	NUM
ftr-504	87	17	)	)	PUNCT
ftr-504	87	18	,	,	PUNCT
ftr-504	87	19	107	107	NUM
ftr-504	87	20	stat	stat	NOUN
ftr-504	87	21	.	.	PUNCT
ftr-504	88	1	at	at	ADP
ftr-504	88	2	541	541	NUM
ftr-504	88	3	.	.	PUNCT
ftr-504	89	1	obra	obra	PROPN
ftr-504	89	2	1993	1993	NUM
ftr-504	89	3	added	add	VERB
ftr-504	89	4	the	the	DET
ftr-504	89	5	parenthetical	parenthetical	ADJ
ftr-504	89	6	references	reference	NOUN
ftr-504	89	7	indicating	indicate	VERB
ftr-504	89	8	that	that	SCONJ
ftr-504	89	9	the	the	DET
ftr-504	89	10	items	item	NOUN
ftr-504	89	11	referred	refer	VERB
ftr-504	89	12	to	to	ADP
ftr-504	89	13	in	in	ADP
ftr-504	89	14	the	the	DET
ftr-504	89	15	flush	flush	ADJ
ftr-504	89	16	language	language	NOUN
ftr-504	89	17	constitute	constitute	VERB
ftr-504	89	18	unrealized	unrealized	ADJ
ftr-504	89	19	receivables	receivables	NOUN
ftr-504	89	20	for	for	ADP
ftr-504	89	21	purposes	purpose	NOUN
ftr-504	89	22	of	of	ADP
ftr-504	89	23	§	§	PROPN
ftr-504	89	24	§	§	PROPN
ftr-504	89	25	751	751	NUM
ftr-504	89	26	,	,	PUNCT
ftr-504	89	27	731	731	NUM
ftr-504	89	28	,	,	PUNCT
ftr-504	89	29	and	and	CCONJ
ftr-504	89	30	741	741	NUM
ftr-504	89	31	,	,	PUNCT
ftr-504	89	32	but	but	CCONJ
ftr-504	89	33	not	not	PART
ftr-504	89	34	for	for	ADP
ftr-504	89	35	purposes	purpose	NOUN
ftr-504	89	36	of	of	ADP
ftr-504	89	37	§	§	PROPN
ftr-504	89	38	736	736	NUM
ftr-504	89	39	.	.	PUNCT
ftr-504	90	1	10	10	NUM
ftr-504	90	2	.	.	PUNCT
ftr-504	91	1	irc	irc	PROPN
ftr-504	91	2	§	§	PROPN
ftr-504	91	3	751(c	751(c	PROPN
ftr-504	91	4	)	)	PUNCT
ftr-504	91	5	(	(	PUNCT
ftr-504	91	6	flush	flush	ADJ
ftr-504	91	7	language	language	NOUN
ftr-504	91	8	)	)	PUNCT
ftr-504	91	9	.	.	PUNCT
ftr-504	92	1	for	for	ADP
ftr-504	92	2	example	example	NOUN
ftr-504	92	3	,	,	PUNCT
ftr-504	92	4	assume	assume	VERB
ftr-504	92	5	that	that	SCONJ
ftr-504	92	6	a	a	DET
ftr-504	92	7	partnership	partnership	NOUN
ftr-504	92	8	owns	own	VERB
ftr-504	92	9	a	a	DET
ftr-504	92	10	depreciable	depreciable	ADJ
ftr-504	92	11	machine	machine	NOUN
ftr-504	92	12	having	have	VERB
ftr-504	92	13	a	a	DET
ftr-504	92	14	basis	basis	NOUN
ftr-504	92	15	of	of	ADP
ftr-504	92	16	$	$	SYM
ftr-504	92	17	75	75	NUM
ftr-504	92	18	and	and	CCONJ
ftr-504	92	19	an	an	DET
ftr-504	92	20	original	original	ADJ
ftr-504	92	21	cost	cost	NOUN
ftr-504	92	22	(	(	PUNCT
ftr-504	92	23	recomputed	recompute	VERB
ftr-504	92	24	basis	basis	NOUN
ftr-504	92	25	under	under	ADP
ftr-504	92	26	§	§	PROPN
ftr-504	92	27	1245	1245	NUM
ftr-504	92	28	)	)	PUNCT
ftr-504	92	29	of	of	ADP
ftr-504	92	30	$	$	SYM
ftr-504	92	31	100	100	NUM
ftr-504	92	32	.	.	PUNCT
ftr-504	93	1	if	if	SCONJ
ftr-504	93	2	the	the	DET
ftr-504	93	3	machine	machine	NOUN
ftr-504	93	4	has	have	VERB
ftr-504	93	5	a	a	DET
ftr-504	93	6	fair	fair	ADJ
ftr-504	93	7	market	market	NOUN
ftr-504	93	8	value	value	NOUN
ftr-504	93	9	of	of	ADP
ftr-504	93	10	$	$	SYM
ftr-504	93	11	80	80	NUM
ftr-504	93	12	,	,	PUNCT
ftr-504	93	13	all	all	DET
ftr-504	93	14	$	$	SYM
ftr-504	93	15	5	5	NUM
ftr-504	93	16	of	of	ADP
ftr-504	93	17	gain	gain	NOUN
ftr-504	93	18	that	that	PRON
ftr-504	93	19	would	would	AUX
ftr-504	93	20	be	be	AUX
ftr-504	93	21	realized	realize	VERB
ftr-504	93	22	on	on	ADP
ftr-504	93	23	a	a	DET
ftr-504	93	24	sale	sale	NOUN
ftr-504	93	25	of	of	ADP
ftr-504	93	26	the	the	DET
ftr-504	93	27	asset	asset	NOUN
ftr-504	93	28	at	at	ADP
ftr-504	93	29	its	its	PRON
ftr-504	93	30	fair	fair	ADJ
ftr-504	93	31	market	market	NOUN
ftr-504	93	32	value	value	NOUN
ftr-504	93	33	would	would	AUX
ftr-504	93	34	be	be	AUX
ftr-504	93	35	considered	consider	VERB
ftr-504	93	36	ordinary	ordinary	ADJ
ftr-504	93	37	income	income	NOUN
ftr-504	93	38	under	under	ADP
ftr-504	93	39	§	§	PROPN
ftr-504	93	40	1245	1245	NUM
ftr-504	93	41	.	.	PUNCT
ftr-504	94	1	hence	hence	ADV
ftr-504	94	2	,	,	PUNCT
ftr-504	94	3	the	the	DET
ftr-504	94	4	machine	machine	NOUN
ftr-504	94	5	would	would	AUX
ftr-504	94	6	constitute	constitute	VERB
ftr-504	94	7	an	an	DET
ftr-504	94	8	"	"	PUNCT
ftr-504	94	9	unrealized	unrealized	ADJ
ftr-504	94	10	receivable	receivable	NOUN
ftr-504	94	11	"	"	PUNCT
ftr-504	94	12	to	to	ADP
ftr-504	94	13	the	the	DET
ftr-504	94	14	extent	extent	NOUN
ftr-504	94	15	of	of	ADP
ftr-504	94	16	$	$	SYM
ftr-504	94	17	5	5	NUM
ftr-504	94	18	.	.	PUNCT
ftr-504	95	1	by	by	ADP
ftr-504	95	2	contrast	contrast	NOUN
ftr-504	95	3	,	,	PUNCT
ftr-504	95	4	if	if	SCONJ
ftr-504	95	5	the	the	DET
ftr-504	95	6	machine	machine	NOUN
ftr-504	95	7	were	be	AUX
ftr-504	95	8	worth	worth	ADJ
ftr-504	95	9	$	$	SYM
ftr-504	95	10	120	120	NUM
ftr-504	95	11	,	,	PUNCT
ftr-504	95	12	a	a	DET
ftr-504	95	13	sale	sale	NOUN
ftr-504	95	14	for	for	ADP
ftr-504	95	15	its	its	PRON
ftr-504	95	16	fair	fair	ADJ
ftr-504	95	17	market	market	NOUN
ftr-504	95	18	value	value	NOUN
ftr-504	95	19	would	would	AUX
ftr-504	95	20	generate	generate	VERB
ftr-504	95	21	gain	gain	NOUN
ftr-504	95	22	of	of	ADP
ftr-504	95	23	$	$	SYM
ftr-504	95	24	45	45	NUM
ftr-504	95	25	,	,	PUNCT
ftr-504	95	26	of	of	ADP
ftr-504	95	27	which	which	PRON
ftr-504	95	28	only	only	ADV
ftr-504	95	29	$	$	SYM
ftr-504	95	30	25	25	NUM
ftr-504	95	31	would	would	AUX
ftr-504	95	32	be	be	AUX
ftr-504	95	33	ordinary	ordinary	ADJ
ftr-504	95	34	income	income	NOUN
ftr-504	95	35	under	under	ADP
ftr-504	95	36	§	§	PROPN
ftr-504	95	37	1245	1245	NUM
ftr-504	95	38	,	,	PUNCT
ftr-504	95	39	and	and	CCONJ
ftr-504	95	40	$	$	SYM
ftr-504	95	41	20	20	NUM
ftr-504	95	42	would	would	AUX
ftr-504	95	43	be	be	AUX
ftr-504	95	44	gain	gain	NOUN
ftr-504	95	45	from	from	ADP
ftr-504	95	46	the	the	DET
ftr-504	95	47	sale	sale	NOUN
ftr-504	95	48	of	of	ADP
ftr-504	95	49	property	property	NOUN
ftr-504	95	50	used	use	VERB
ftr-504	95	51	in	in	ADP
ftr-504	95	52	the	the	DET
ftr-504	95	53	trade	trade	NOUN
ftr-504	95	54	or	or	CCONJ
ftr-504	95	55	business	business	NOUN
ftr-504	95	56	under	under	ADP
ftr-504	95	57	§	§	PROPN
ftr-504	95	58	1231	1231	NUM
ftr-504	95	59	.	.	PUNCT
ftr-504	96	1	in	in	ADP
ftr-504	96	2	that	that	DET
ftr-504	96	3	case	case	NOUN
ftr-504	96	4	,	,	PUNCT
ftr-504	96	5	the	the	DET
ftr-504	96	6	machine	machine	NOUN
ftr-504	96	7	would	would	AUX
ftr-504	96	8	be	be	AUX
ftr-504	96	9	an	an	DET
ftr-504	96	10	"	"	PUNCT
ftr-504	96	11	unrealized	unrealized	ADJ
ftr-504	96	12	receivable	receivable	NOUN
ftr-504	96	13	"	"	PUNCT
ftr-504	96	14	only	only	ADV
ftr-504	96	15	to	to	ADP
ftr-504	96	16	the	the	DET
ftr-504	96	17	extent	extent	NOUN
ftr-504	96	18	of	of	ADP
ftr-504	96	19	$	$	SYM
ftr-504	96	20	25	25	NUM
ftr-504	96	21	.	.	PUNCT
ftr-504	97	1	11	11	NUM
ftr-504	97	2	.	.	PUNCT
ftr-504	98	1	after	after	ADP
ftr-504	98	2	the	the	DET
ftr-504	98	3	enactment	enactment	NOUN
ftr-504	98	4	of	of	ADP
ftr-504	98	5	obra	obra	PROPN
ftr-504	98	6	1993	1993	NUM
ftr-504	98	7	,	,	PUNCT
ftr-504	98	8	"	"	PUNCT
ftr-504	98	9	traditional	traditional	ADJ
ftr-504	98	10	"	"	PUNCT
ftr-504	98	11	unrealized	unrealized	ADJ
ftr-504	98	12	receivables	receivable	NOUN
ftr-504	98	13	are	be	AUX
ftr-504	98	14	considered	consider	VERB
ftr-504	98	15	unrealized	unrealized	ADJ
ftr-504	98	16	receivables	receivables	NOUN
ftr-504	98	17	for	for	ADP
ftr-504	98	18	purposes	purpose	NOUN
ftr-504	98	19	of	of	ADP
ftr-504	98	20	§	§	PROPN
ftr-504	98	21	736	736	NUM
ftr-504	98	22	,	,	PUNCT
ftr-504	98	23	but	but	CCONJ
ftr-504	98	24	"	"	PUNCT
ftr-504	98	25	nontraditional	nontraditional	ADJ
ftr-504	98	26	"	"	PUNCT
ftr-504	98	27	unrealized	unrealized	ADJ
ftr-504	98	28	receivables	receivables	NOUN
ftr-504	98	29	are	be	AUX
ftr-504	98	30	not	not	PART
ftr-504	98	31	.	.	PUNCT
ftr-504	99	1	see	see	VERB
ftr-504	99	2	supra	supra	PROPN
ftr-504	99	3	note	note	NOUN
ftr-504	99	4	9	9	NUM
ftr-504	99	5	and	and	CCONJ
ftr-504	99	6	infra	infra	NOUN
ftr-504	99	7	text	text	NOUN
ftr-504	99	8	accompanying	accompany	VERB
ftr-504	99	9	notes	note	NOUN
ftr-504	99	10	83	83	NUM
ftr-504	99	11	-	-	SYM
ftr-504	99	12	88	88	NUM
ftr-504	99	13	.	.	PUNCT
ftr-504	100	1	12	12	NUM
ftr-504	100	2	.	.	PUNCT
ftr-504	101	1	as	as	SCONJ
ftr-504	101	2	amended	amend	VERB
ftr-504	101	3	by	by	ADP
ftr-504	101	4	obra	obra	PROPN
ftr-504	101	5	1993	1993	NUM
ftr-504	101	6	,	,	PUNCT
ftr-504	101	7	§	§	PROPN
ftr-504	101	8	751(d	751(d	NUM
ftr-504	101	9	)	)	PUNCT
ftr-504	101	10	provides	provide	VERB
ftr-504	101	11	as	as	SCONJ
ftr-504	101	12	follows	follow	VERB
ftr-504	101	13	.	.	PUNCT
ftr-504	102	1	(	(	PUNCT
ftr-504	102	2	d	d	X
ftr-504	102	3	)	)	PUNCT
ftr-504	102	4	inventory	inventory	NOUN
ftr-504	102	5	items	item	NOUN
ftr-504	102	6	which	which	PRON
ftr-504	102	7	have	have	AUX
ftr-504	102	8	appreciated	appreciate	VERB
ftr-504	102	9	substantially	substantially	ADV
ftr-504	102	10	in	in	ADP
ftr-504	102	11	value.(1	value.(1	ADJ
ftr-504	102	12	)	)	PUNCT
ftr-504	102	13	substantial	substantial	ADJ
ftr-504	102	14	appreciation.[vol	appreciation.[vol	NOUN
ftr-504	102	15	.	.	PUNCT
ftr-504	103	1	1:12	1:12	NUM
ftr-504	103	2	reassessing	reassess	VERB
ftr-504	103	3	sales	sale	NOUN
ftr-504	103	4	and	and	CCONJ
ftr-504	103	5	liquidations	liquidation	NOUN
ftr-504	103	6	of	of	ADP
ftr-504	103	7	partnership	partnership	NOUN
ftr-504	103	8	interests	interest	NOUN
ftr-504	103	9	for	for	ADP
ftr-504	103	10	this	this	DET
ftr-504	103	11	purpose	purpose	NOUN
ftr-504	103	12	,	,	PUNCT
ftr-504	103	13	inventory	inventory	NOUN
ftr-504	103	14	items	item	NOUN
ftr-504	103	15	include	include	VERB
ftr-504	103	16	not	not	PART
ftr-504	103	17	only	only	ADV
ftr-504	103	18	property	property	NOUN
ftr-504	103	19	held	hold	VERB
ftr-504	103	20	for	for	ADP
ftr-504	103	21	sale	sale	NOUN
ftr-504	103	22	to	to	ADP
ftr-504	103	23	customers	customer	NOUN
ftr-504	103	24	in	in	ADP
ftr-504	103	25	the	the	DET
ftr-504	103	26	ordinary	ordinary	ADJ
ftr-504	103	27	course	course	NOUN
ftr-504	103	28	of	of	ADP
ftr-504	103	29	business	business	NOUN
ftr-504	103	30	,	,	PUNCT
ftr-504	103	31	but	but	CCONJ
ftr-504	103	32	also	also	ADV
ftr-504	103	33	any	any	DET
ftr-504	103	34	other	other	ADJ
ftr-504	103	35	property	property	NOUN
ftr-504	103	36	of	of	ADP
ftr-504	103	37	the	the	DET
ftr-504	103	38	partnership	partnership	NOUN
ftr-504	103	39	which	which	PRON
ftr-504	103	40	,	,	PUNCT
ftr-504	103	41	if	if	SCONJ
ftr-504	103	42	sold	sell	VERB
ftr-504	103	43	or	or	CCONJ
ftr-504	103	44	exchanged	exchange	VERB
ftr-504	103	45	by	by	ADP
ftr-504	103	46	the	the	DET
ftr-504	103	47	partnership	partnership	NOUN
ftr-504	103	48	,	,	PUNCT
ftr-504	103	49	would	would	AUX
ftr-504	103	50	give	give	VERB
ftr-504	103	51	rise	rise	NOUN
ftr-504	103	52	to	to	ADP
ftr-504	103	53	ordinary	ordinary	ADJ
ftr-504	103	54	income	income	NOUN
ftr-504	103	55	or	or	CCONJ
ftr-504	103	56	loss	loss	NOUN
ftr-504	103	57	.	.	PUNCT
ftr-504	104	1	therefore	therefore	ADV
ftr-504	104	2	,	,	PUNCT
ftr-504	104	3	because	because	SCONJ
ftr-504	104	4	a	a	DET
ftr-504	104	5	partnership	partnership	NOUN
ftr-504	104	6	's	's	PART
ftr-504	104	7	traditional	traditional	ADJ
ftr-504	104	8	and	and	CCONJ
ftr-504	104	9	nontraditional	nontraditional	ADJ
ftr-504	104	10	unrealized	unrealized	ADJ
ftr-504	104	11	receivables	receivables	NOUN
ftr-504	104	12	would	would	AUX
ftr-504	104	13	give	give	VERB
ftr-504	104	14	rise	rise	NOUN
ftr-504	104	15	to	to	ADP
ftr-504	104	16	ordinary	ordinary	ADJ
ftr-504	104	17	income	income	NOUN
ftr-504	104	18	if	if	SCONJ
ftr-504	104	19	sold	sell	VERB
ftr-504	104	20	,	,	PUNCT
ftr-504	104	21	they	they	PRON
ftr-504	104	22	are	be	AUX
ftr-504	104	23	treated	treat	VERB
ftr-504	104	24	as	as	ADP
ftr-504	104	25	"	"	PUNCT
ftr-504	104	26	inventory	inventory	NOUN
ftr-504	104	27	"	"	PUNCT
ftr-504	104	28	(	(	PUNCT
ftr-504	104	29	along	along	ADP
ftr-504	104	30	with	with	ADP
ftr-504	104	31	any	any	DET
ftr-504	104	32	actual	actual	ADJ
ftr-504	104	33	inventory	inventory	NOUN
ftr-504	104	34	held	hold	VERB
ftr-504	104	35	by	by	ADP
ftr-504	104	36	the	the	DET
ftr-504	104	37	partnership	partnership	NOUN
ftr-504	104	38	)	)	PUNCT
ftr-504	104	39	in	in	ADP
ftr-504	104	40	applying	apply	VERB
ftr-504	104	41	the	the	DET
ftr-504	104	42	substantial	substantial	ADJ
ftr-504	104	43	appreciation	appreciation	NOUN
ftr-504	104	44	test	test	NOUN
ftr-504	104	45	.	.	PUNCT
ftr-504	105	1	for	for	ADP
ftr-504	105	2	the	the	DET
ftr-504	105	3	abc	abc	PROPN
ftr-504	105	4	partnership	partnership	PROPN
ftr-504	105	5	,	,	PUNCT
ftr-504	105	6	the	the	DET
ftr-504	105	7	$	$	SYM
ftr-504	105	8	150	150	NUM
ftr-504	105	9	of	of	ADP
ftr-504	105	10	depreciation	depreciation	NOUN
ftr-504	105	11	recapture	recapture	VERB
ftr-504	105	12	inherent	inherent	ADJ
ftr-504	105	13	in	in	ADP
ftr-504	105	14	the	the	DET
ftr-504	105	15	machine	machine	NOUN
ftr-504	105	16	and	and	CCONJ
ftr-504	105	17	the	the	DET
ftr-504	105	18	$	$	SYM
ftr-504	105	19	150	150	NUM
ftr-504	105	20	worth	worth	NOUN
ftr-504	105	21	of	of	ADP
ftr-504	105	22	accounts	account	NOUN
ftr-504	105	23	receivable	receivable	ADJ
ftr-504	105	24	constitute	constitute	VERB
ftr-504	105	25	unrealized	unrealize	VERB
ftr-504	105	26	receivables	receivable	NOUN
ftr-504	105	27	under	under	ADP
ftr-504	105	28	section	section	NOUN
ftr-504	105	29	751(c	751(c	PROPN
ftr-504	105	30	)	)	PUNCT
ftr-504	105	31	.	.	PUNCT
ftr-504	106	1	these	these	DET
ftr-504	106	2	unrealized	unrealize	VERB
ftr-504	106	3	receivables	receivables	NOUN
ftr-504	106	4	have	have	VERB
ftr-504	106	5	,	,	PUNCT
ftr-504	106	6	in	in	ADP
ftr-504	106	7	the	the	DET
ftr-504	106	8	aggregate	aggregate	NOUN
ftr-504	106	9	,	,	PUNCT
ftr-504	106	10	a	a	DET
ftr-504	106	11	basis	basis	NOUN
ftr-504	106	12	of	of	ADP
ftr-504	106	13	zero	zero	NUM
ftr-504	106	14	and	and	CCONJ
ftr-504	106	15	a	a	DET
ftr-504	106	16	value	value	NOUN
ftr-504	106	17	of	of	ADP
ftr-504	106	18	$	$	SYM
ftr-504	106	19	300	300	NUM
ftr-504	106	20	.	.	PUNCT
ftr-504	107	1	3	3	NUM
ftr-504	107	2	the	the	DET
ftr-504	107	3	partnership	partnership	NOUN
ftr-504	107	4	's	's	PART
ftr-504	107	5	actual	actual	ADJ
ftr-504	107	6	inventory	inventory	NOUN
ftr-504	107	7	has	have	VERB
ftr-504	107	8	a	a	DET
ftr-504	107	9	basis	basis	NOUN
ftr-504	107	10	of	of	ADP
ftr-504	107	11	$	$	SYM
ftr-504	107	12	270	270	NUM
ftr-504	107	13	and	and	CCONJ
ftr-504	107	14	a	a	DET
ftr-504	107	15	value	value	NOUN
ftr-504	107	16	of	of	ADP
ftr-504	107	17	$	$	SYM
ftr-504	107	18	300	300	NUM
ftr-504	107	19	.	.	PUNCT
ftr-504	108	1	because	because	SCONJ
ftr-504	108	2	the	the	DET
ftr-504	108	3	value	value	NOUN
ftr-504	108	4	of	of	ADP
ftr-504	108	5	the	the	DET
ftr-504	108	6	partnership	partnership	NOUN
ftr-504	108	7	's	's	PART
ftr-504	108	8	section	section	NOUN
ftr-504	108	9	751(d	751(d	PROPN
ftr-504	108	10	)	)	PUNCT
ftr-504	108	11	"	"	PUNCT
ftr-504	108	12	inventory	inventory	NOUN
ftr-504	108	13	"	"	PUNCT
ftr-504	108	14	(	(	PUNCT
ftr-504	108	15	actual	actual	ADJ
ftr-504	108	16	inventory	inventory	NOUN
ftr-504	108	17	plus	plus	CCONJ
ftr-504	108	18	unrealized	unrealized	ADJ
ftr-504	108	19	receivables	receivables	NOUN
ftr-504	108	20	)	)	PUNCT
ftr-504	108	21	is	be	AUX
ftr-504	108	22	thus	thus	ADV
ftr-504	108	23	$	$	SYM
ftr-504	108	24	600	600	NUM
ftr-504	108	25	,	,	PUNCT
ftr-504	108	26	which	which	PRON
ftr-504	108	27	exceeds	exceed	VERB
ftr-504	108	28	both	both	DET
ftr-504	108	29	120	120	NUM
ftr-504	108	30	%	%	NOUN
ftr-504	108	31	of	of	ADP
ftr-504	108	32	its	its	PRON
ftr-504	108	33	$	$	SYM
ftr-504	108	34	270	270	NUM
ftr-504	108	35	basis	basis	NOUN
ftr-504	108	36	and	and	CCONJ
ftr-504	108	37	10	10	NUM
ftr-504	108	38	%	%	NOUN
ftr-504	108	39	of	of	ADP
ftr-504	108	40	the	the	DET
ftr-504	108	41	$	$	SYM
ftr-504	108	42	1,200	1,200	NUM
ftr-504	108	43	value	value	NOUN
ftr-504	108	44	of	of	ADP
ftr-504	108	45	the	the	DET
ftr-504	108	46	partnership	partnership	NOUN
ftr-504	108	47	's	's	PART
ftr-504	108	48	noncash	noncash	NOUN
ftr-504	108	49	property	property	NOUN
ftr-504	108	50	,	,	PUNCT
ftr-504	108	51	it	it	PRON
ftr-504	108	52	is	be	AUX
ftr-504	108	53	"	"	PUNCT
ftr-504	108	54	sub(a	sub(a	PROPN
ftr-504	108	55	)	)	PUNCT
ftr-504	108	56	in	in	ADP
ftr-504	108	57	general.-inventory	general.-inventory	ADJ
ftr-504	108	58	items	item	NOUN
ftr-504	108	59	of	of	ADP
ftr-504	108	60	the	the	DET
ftr-504	108	61	partnership	partnership	NOUN
ftr-504	108	62	shall	shall	AUX
ftr-504	108	63	be	be	AUX
ftr-504	108	64	considered	consider	VERB
ftr-504	108	65	to	to	PART
ftr-504	108	66	have	have	AUX
ftr-504	108	67	appreciated	appreciate	VERB
ftr-504	108	68	substantially	substantially	ADV
ftr-504	108	69	in	in	ADP
ftr-504	108	70	value	value	NOUN
ftr-504	108	71	if	if	SCONJ
ftr-504	108	72	their	their	PRON
ftr-504	108	73	fair	fair	ADJ
ftr-504	108	74	market	market	NOUN
ftr-504	108	75	value	value	NOUN
ftr-504	108	76	exceeds	exceed	VERB
ftr-504	108	77	120	120	NUM
ftr-504	108	78	percent	percent	NOUN
ftr-504	108	79	of	of	ADP
ftr-504	108	80	the	the	DET
ftr-504	108	81	adjusted	adjusted	ADJ
ftr-504	108	82	basis	basis	NOUN
ftr-504	108	83	to	to	ADP
ftr-504	108	84	the	the	DET
ftr-504	108	85	partnership	partnership	NOUN
ftr-504	108	86	of	of	ADP
ftr-504	108	87	such	such	ADJ
ftr-504	108	88	property	property	NOUN
ftr-504	108	89	.	.	PUNCT
ftr-504	109	1	(	(	PUNCT
ftr-504	109	2	b	b	X
ftr-504	109	3	)	)	PUNCT
ftr-504	109	4	certain	certain	ADJ
ftr-504	109	5	property	property	NOUN
ftr-504	109	6	excluded.-for	excluded.-for	ADP
ftr-504	109	7	purposes	purpose	NOUN
ftr-504	109	8	of	of	ADP
ftr-504	109	9	subparagraph	subparagraph	NOUN
ftr-504	109	10	(	(	PUNCT
ftr-504	109	11	a	a	X
ftr-504	109	12	)	)	PUNCT
ftr-504	109	13	,	,	PUNCT
ftr-504	109	14	there	there	PRON
ftr-504	109	15	shall	shall	AUX
ftr-504	109	16	be	be	AUX
ftr-504	109	17	excluded	exclude	VERB
ftr-504	109	18	any	any	DET
ftr-504	109	19	inventory	inventory	NOUN
ftr-504	109	20	property	property	NOUN
ftr-504	109	21	if	if	SCONJ
ftr-504	109	22	a	a	DET
ftr-504	109	23	principal	principal	ADJ
ftr-504	109	24	purpose	purpose	NOUN
ftr-504	109	25	for	for	ADP
ftr-504	109	26	acquiring	acquire	VERB
ftr-504	109	27	such	such	ADJ
ftr-504	109	28	property	property	NOUN
ftr-504	109	29	was	be	AUX
ftr-504	109	30	to	to	PART
ftr-504	109	31	avoid	avoid	VERB
ftr-504	109	32	the	the	DET
ftr-504	109	33	provisions	provision	NOUN
ftr-504	109	34	of	of	ADP
ftr-504	109	35	this	this	DET
ftr-504	109	36	section	section	NOUN
ftr-504	109	37	relating	relate	VERB
ftr-504	109	38	to	to	ADP
ftr-504	109	39	inventory	inventory	NOUN
ftr-504	109	40	items	item	NOUN
ftr-504	109	41	.	.	PUNCT
ftr-504	110	1	(	(	PUNCT
ftr-504	110	2	2	2	X
ftr-504	110	3	)	)	PUNCT
ftr-504	110	4	inventory	inventory	NOUN
ftr-504	110	5	items.-for	items.-for	ADP
ftr-504	110	6	purposes	purpose	NOUN
ftr-504	110	7	of	of	ADP
ftr-504	110	8	this	this	DET
ftr-504	110	9	subchapter	subchapter	NOUN
ftr-504	110	10	the	the	DET
ftr-504	110	11	term	term	NOUN
ftr-504	110	12	"	"	PUNCT
ftr-504	110	13	inventory	inventory	NOUN
ftr-504	110	14	items	item	NOUN
ftr-504	110	15	"	"	PUNCT
ftr-504	110	16	means(a	means(a	PROPN
ftr-504	110	17	)	)	PUNCT
ftr-504	110	18	property	property	NOUN
ftr-504	110	19	of	of	ADP
ftr-504	110	20	the	the	DET
ftr-504	110	21	partnership	partnership	NOUN
ftr-504	110	22	of	of	ADP
ftr-504	110	23	the	the	DET
ftr-504	110	24	kind	kind	NOUN
ftr-504	110	25	described	describe	VERB
ftr-504	110	26	in	in	ADP
ftr-504	110	27	section	section	NOUN
ftr-504	110	28	1221(1	1221(1	NUM
ftr-504	110	29	)	)	PUNCT
ftr-504	110	30	,	,	PUNCT
ftr-504	110	31	(	(	PUNCT
ftr-504	110	32	b	b	X
ftr-504	110	33	)	)	PUNCT
ftr-504	110	34	any	any	DET
ftr-504	110	35	other	other	ADJ
ftr-504	110	36	property	property	NOUN
ftr-504	110	37	of	of	ADP
ftr-504	110	38	the	the	DET
ftr-504	110	39	partnership	partnership	NOUN
ftr-504	110	40	which	which	PRON
ftr-504	110	41	,	,	PUNCT
ftr-504	110	42	on	on	ADP
ftr-504	110	43	sale	sale	NOUN
ftr-504	110	44	or	or	CCONJ
ftr-504	110	45	exchange	exchange	NOUN
ftr-504	110	46	by	by	ADP
ftr-504	110	47	the	the	DET
ftr-504	110	48	partnership	partnership	NOUN
ftr-504	110	49	,	,	PUNCT
ftr-504	110	50	would	would	AUX
ftr-504	110	51	be	be	AUX
ftr-504	110	52	considered	consider	VERB
ftr-504	110	53	property	property	NOUN
ftr-504	110	54	other	other	ADJ
ftr-504	110	55	than	than	ADP
ftr-504	110	56	a	a	DET
ftr-504	110	57	capital	capital	NOUN
ftr-504	110	58	asset	asset	NOUN
ftr-504	110	59	and	and	CCONJ
ftr-504	110	60	other	other	ADJ
ftr-504	110	61	than	than	ADP
ftr-504	110	62	property	property	NOUN
ftr-504	110	63	described	describe	VERB
ftr-504	110	64	in	in	ADP
ftr-504	110	65	section	section	NOUN
ftr-504	110	66	1231	1231	NUM
ftr-504	110	67	.	.	PUNCT
ftr-504	111	1	(	(	PUNCT
ftr-504	111	2	c	c	X
ftr-504	111	3	)	)	PUNCT
ftr-504	111	4	any	any	DET
ftr-504	111	5	other	other	ADJ
ftr-504	111	6	property	property	NOUN
ftr-504	111	7	of	of	ADP
ftr-504	111	8	the	the	DET
ftr-504	111	9	partnership	partnership	NOUN
ftr-504	111	10	which	which	PRON
ftr-504	111	11	,	,	PUNCT
ftr-504	111	12	if	if	SCONJ
ftr-504	111	13	sold	sell	VERB
ftr-504	111	14	or	or	CCONJ
ftr-504	111	15	exchanged	exchange	VERB
ftr-504	111	16	by	by	ADP
ftr-504	111	17	the	the	DET
ftr-504	111	18	partnership	partnership	NOUN
ftr-504	111	19	,	,	PUNCT
ftr-504	111	20	would	would	AUX
ftr-504	111	21	result	result	VERB
ftr-504	111	22	in	in	ADP
ftr-504	111	23	a	a	DET
ftr-504	111	24	gain	gain	NOUN
ftr-504	111	25	taxable	taxable	ADJ
ftr-504	111	26	under	under	ADP
ftr-504	111	27	subsection	subsection	NOUN
ftr-504	111	28	(	(	PUNCT
ftr-504	111	29	a	a	NOUN
ftr-504	111	30	)	)	PUNCT
ftr-504	111	31	of	of	ADP
ftr-504	111	32	section	section	NOUN
ftr-504	111	33	1246	1246	NUM
ftr-504	111	34	(	(	PUNCT
ftr-504	111	35	relating	relate	VERB
ftr-504	111	36	to	to	PART
ftr-504	111	37	gain	gain	VERB
ftr-504	111	38	on	on	ADP
ftr-504	111	39	foreign	foreign	ADJ
ftr-504	111	40	investment	investment	NOUN
ftr-504	111	41	company	company	NOUN
ftr-504	111	42	stock	stock	NOUN
ftr-504	111	43	)	)	PUNCT
ftr-504	111	44	,	,	PUNCT
ftr-504	111	45	and	and	CCONJ
ftr-504	111	46	(	(	PUNCT
ftr-504	111	47	d	d	X
ftr-504	111	48	)	)	PUNCT
ftr-504	111	49	any	any	DET
ftr-504	111	50	other	other	ADJ
ftr-504	111	51	property	property	NOUN
ftr-504	111	52	held	hold	VERB
ftr-504	111	53	by	by	ADP
ftr-504	111	54	the	the	DET
ftr-504	111	55	partnership	partnership	NOUN
ftr-504	111	56	which	which	PRON
ftr-504	111	57	.	.	PUNCT
ftr-504	112	1	if	if	SCONJ
ftr-504	112	2	held	hold	VERB
ftr-504	112	3	by	by	ADP
ftr-504	112	4	the	the	DET
ftr-504	112	5	selling	selling	NOUN
ftr-504	112	6	or	or	CCONJ
ftr-504	112	7	distributee	distributee	NOUN
ftr-504	112	8	partner	partner	NOUN
ftr-504	112	9	,	,	PUNCT
ftr-504	112	10	would	would	AUX
ftr-504	112	11	be	be	AUX
ftr-504	112	12	considered	consider	VERB
ftr-504	112	13	property	property	NOUN
ftr-504	112	14	of	of	ADP
ftr-504	112	15	the	the	DET
ftr-504	112	16	type	type	NOUN
ftr-504	112	17	described	describe	VERB
ftr-504	112	18	in	in	ADP
ftr-504	112	19	subparagraph	subparagraph	NOUN
ftr-504	112	20	(	(	PUNCT
ftr-504	112	21	a	a	X
ftr-504	112	22	)	)	PUNCT
ftr-504	112	23	,	,	PUNCT
ftr-504	112	24	(	(	PUNCT
ftr-504	112	25	b	b	NOUN
ftr-504	112	26	)	)	PUNCT
ftr-504	112	27	,	,	PUNCT
ftr-504	112	28	or	or	CCONJ
ftr-504	112	29	(	(	PUNCT
ftr-504	112	30	c	c	NOUN
ftr-504	112	31	)	)	PUNCT
ftr-504	112	32	.	.	PUNCT
ftr-504	113	1	irc	irc	PROPN
ftr-504	113	2	§	§	PROPN
ftr-504	113	3	751(d	751(d	PROPN
ftr-504	113	4	)	)	PUNCT
ftr-504	113	5	,	,	PUNCT
ftr-504	113	6	amended	amend	VERB
ftr-504	113	7	by	by	ADP
ftr-504	113	8	obra	obra	PROPN
ftr-504	113	9	1993	1993	NUM
ftr-504	113	10	,	,	PUNCT
ftr-504	113	11	supra	supra	PROPN
ftr-504	113	12	note	note	NOUN
ftr-504	113	13	1	1	NUM
ftr-504	113	14	,	,	PUNCT
ftr-504	113	15	§	§	PROPN
ftr-504	113	16	13206(e)(1	13206(e)(1	NUM
ftr-504	113	17	)	)	PUNCT
ftr-504	113	18	,	,	PUNCT
ftr-504	113	19	107	107	NUM
ftr-504	113	20	stat	stat	NOUN
ftr-504	113	21	.	.	PUNCT
ftr-504	114	1	at	at	ADP
ftr-504	114	2	467	467	NUM
ftr-504	114	3	.	.	PUNCT
ftr-504	115	1	before	before	ADP
ftr-504	115	2	the	the	DET
ftr-504	115	3	enactment	enactment	NOUN
ftr-504	115	4	of	of	ADP
ftr-504	115	5	obra	obra	PROPN
ftr-504	115	6	1993	1993	NUM
ftr-504	115	7	,	,	PUNCT
ftr-504	115	8	inventory	inventory	NOUN
ftr-504	115	9	was	be	AUX
ftr-504	115	10	substantially	substantially	ADV
ftr-504	115	11	appreciated	appreciate	VERB
ftr-504	115	12	under	under	ADP
ftr-504	115	13	this	this	DET
ftr-504	115	14	section	section	NOUN
ftr-504	115	15	if	if	SCONJ
ftr-504	115	16	its	its	PRON
ftr-504	115	17	fair	fair	ADJ
ftr-504	115	18	market	market	NOUN
ftr-504	115	19	value	value	NOUN
ftr-504	115	20	exceeded	exceed	VERB
ftr-504	115	21	both	both	DET
ftr-504	115	22	120	120	NUM
ftr-504	115	23	%	%	NOUN
ftr-504	115	24	of	of	ADP
ftr-504	115	25	the	the	DET
ftr-504	115	26	adjusted	adjusted	ADJ
ftr-504	115	27	basis	basis	NOUN
ftr-504	115	28	to	to	ADP
ftr-504	115	29	the	the	DET
ftr-504	115	30	partnership	partnership	NOUN
ftr-504	115	31	of	of	ADP
ftr-504	115	32	such	such	ADJ
ftr-504	115	33	property	property	NOUN
ftr-504	115	34	,	,	PUNCT
ftr-504	115	35	and	and	CCONJ
ftr-504	115	36	10	10	NUM
ftr-504	115	37	%	%	NOUN
ftr-504	115	38	of	of	ADP
ftr-504	115	39	the	the	DET
ftr-504	115	40	fair	fair	ADJ
ftr-504	115	41	market	market	NOUN
ftr-504	115	42	value	value	NOUN
ftr-504	115	43	of	of	ADP
ftr-504	115	44	all	all	DET
ftr-504	115	45	partnership	partnership	NOUN
ftr-504	115	46	property	property	NOUN
ftr-504	115	47	,	,	PUNCT
ftr-504	115	48	other	other	ADJ
ftr-504	115	49	than	than	ADP
ftr-504	115	50	money	money	NOUN
ftr-504	115	51	.	.	PUNCT
ftr-504	116	1	obra	obra	NOUN
ftr-504	116	2	1993	1993	NUM
ftr-504	116	3	eliminated	eliminate	VERB
ftr-504	116	4	the	the	DET
ftr-504	116	5	latter	latter	ADJ
ftr-504	116	6	requirement	requirement	NOUN
ftr-504	116	7	for	for	ADP
ftr-504	116	8	sales	sale	NOUN
ftr-504	116	9	,	,	PUNCT
ftr-504	116	10	exchanges	exchange	NOUN
ftr-504	116	11	,	,	PUNCT
ftr-504	116	12	and	and	CCONJ
ftr-504	116	13	distributions	distribution	NOUN
ftr-504	116	14	occurring	occur	VERB
ftr-504	116	15	after	after	ADP
ftr-504	116	16	april	april	PROPN
ftr-504	116	17	30	30	NUM
ftr-504	116	18	,	,	PUNCT
ftr-504	116	19	1993	1993	NUM
ftr-504	116	20	.	.	PUNCT
ftr-504	117	1	obra	obra	PROPN
ftr-504	117	2	1993	1993	NUM
ftr-504	117	3	,	,	PUNCT
ftr-504	117	4	supra	supra	PROPN
ftr-504	117	5	note	note	VERB
ftr-504	117	6	i	i	PROPN
ftr-504	117	7	,	,	PUNCT
ftr-504	117	8	§	§	PROPN
ftr-504	117	9	13206(e)(2	13206(e)(2	NUM
ftr-504	117	10	)	)	PUNCT
ftr-504	117	11	,	,	PUNCT
ftr-504	117	12	107	107	NUM
ftr-504	117	13	stat	stat	NOUN
ftr-504	117	14	.	.	PUNCT
ftr-504	118	1	at	at	ADP
ftr-504	118	2	467	467	NUM
ftr-504	118	3	.	.	PUNCT
ftr-504	118	4	see	see	VERB
ftr-504	118	5	infra	infra	NOUN
ftr-504	118	6	text	text	NOUN
ftr-504	118	7	accompanying	accompanying	ADJ
ftr-504	118	8	notes	note	NOUN
ftr-504	118	9	76	76	NUM
ftr-504	118	10	-	-	SYM
ftr-504	118	11	82	82	NUM
ftr-504	118	12	.	.	NOUN
ftr-504	118	13	13	13	NUM
ftr-504	118	14	.	.	PUNCT
ftr-504	119	1	depreciation	depreciation	NOUN
ftr-504	119	2	recapture	recapture	NOUN
ftr-504	119	3	is	be	AUX
ftr-504	119	4	treated	treat	VERB
ftr-504	119	5	as	as	ADP
ftr-504	119	6	an	an	DET
ftr-504	119	7	asset	asset	NOUN
ftr-504	119	8	having	have	VERB
ftr-504	119	9	a	a	DET
ftr-504	119	10	basis	basis	NOUN
ftr-504	119	11	of	of	ADP
ftr-504	119	12	zero	zero	NUM
ftr-504	119	13	.	.	PUNCT
ftr-504	120	1	see	see	VERB
ftr-504	120	2	regs	reg	NOUN
ftr-504	120	3	.	.	PUNCT
ftr-504	121	1	§	§	PROPN
ftr-504	121	2	1.751	1.751	NUM
ftr-504	121	3	-	-	SYM
ftr-504	121	4	1(c)(5	1(c)(5	NUM
ftr-504	121	5	)	)	PUNCT
ftr-504	121	6	.	.	PUNCT
ftr-504	122	1	19941	19941	NUM
ftr-504	122	2	florida	florida	PROPN
ftr-504	122	3	tax	tax	PROPN
ftr-504	122	4	review	review	NOUN
ftr-504	122	5	stantially	stantially	ADV
ftr-504	122	6	appreciated	appreciate	VERB
ftr-504	122	7	.	.	PUNCT
ftr-504	122	8	"	"	PUNCT
ftr-504	123	1	therefore	therefore	ADV
ftr-504	123	2	,	,	PUNCT
ftr-504	123	3	under	under	ADP
ftr-504	123	4	section	section	NOUN
ftr-504	123	5	751	751	NUM
ftr-504	123	6	(	(	PUNCT
ftr-504	123	7	a	a	NOUN
ftr-504	123	8	)	)	PUNCT
ftr-504	123	9	,	,	PUNCT
ftr-504	123	10	a	a	PRON
ftr-504	123	11	is	be	AUX
ftr-504	123	12	treated	treat	VERB
ftr-504	123	13	as	as	ADP
ftr-504	123	14	selling	sell	VERB
ftr-504	123	15	her	her	PRON
ftr-504	123	16	$	$	SYM
ftr-504	123	17	100	100	NUM
ftr-504	123	18	share	share	NOUN
ftr-504	123	19	of	of	ADP
ftr-504	123	20	the	the	DET
ftr-504	123	21	partnership	partnership	NOUN
ftr-504	123	22	's	's	PART
ftr-504	123	23	actual	actual	ADJ
ftr-504	123	24	inventory	inventory	NOUN
ftr-504	123	25	and	and	CCONJ
ftr-504	123	26	her	her	PRON
ftr-504	123	27	$	$	SYM
ftr-504	123	28	100	100	NUM
ftr-504	123	29	share	share	NOUN
ftr-504	123	30	of	of	ADP
ftr-504	123	31	its	its	PRON
ftr-504	123	32	unrealized	unrealized	ADJ
ftr-504	123	33	receivables	receivables	NOUN
ftr-504	123	34	.	.	PUNCT
ftr-504	124	1	4	4	NUM
ftr-504	124	2	the	the	DET
ftr-504	124	3	remaining	remain	VERB
ftr-504	124	4	$	$	SYM
ftr-504	124	5	2,200	2,200	NUM
ftr-504	124	6	received	receive	VERB
ftr-504	124	7	by	by	ADP
ftr-504	124	8	her	she	PRON
ftr-504	124	9	is	be	AUX
ftr-504	124	10	used	use	VERB
ftr-504	124	11	to	to	PART
ftr-504	124	12	compute	compute	VERB
ftr-504	124	13	her	her	PRON
ftr-504	124	14	capital	capital	NOUN
ftr-504	124	15	gain	gain	NOUN
ftr-504	124	16	or	or	CCONJ
ftr-504	124	17	loss	loss	NOUN
ftr-504	124	18	under	under	ADP
ftr-504	124	19	section	section	NOUN
ftr-504	124	20	741	741	NUM
ftr-504	124	21	.	.	PUNCT
ftr-504	124	22	to	to	PART
ftr-504	124	23	determine	determine	VERB
ftr-504	124	24	the	the	DET
ftr-504	124	25	amount	amount	NOUN
ftr-504	124	26	treated	treat	VERB
ftr-504	124	27	as	as	ADP
ftr-504	124	28	ordinary	ordinary	ADJ
ftr-504	124	29	income	income	NOUN
ftr-504	124	30	,	,	PUNCT
ftr-504	124	31	the	the	DET
ftr-504	124	32	selling	selling	NOUN
ftr-504	124	33	partner	partner	NOUN
ftr-504	124	34	must	must	AUX
ftr-504	124	35	allocate	allocate	VERB
ftr-504	124	36	a	a	DET
ftr-504	124	37	portion	portion	NOUN
ftr-504	124	38	of	of	ADP
ftr-504	124	39	the	the	DET
ftr-504	124	40	basis	basis	NOUN
ftr-504	124	41	of	of	ADP
ftr-504	124	42	her	her	PRON
ftr-504	124	43	partnership	partnership	NOUN
ftr-504	124	44	interest	interest	NOUN
ftr-504	124	45	to	to	ADP
ftr-504	124	46	the	the	DET
ftr-504	124	47	section	section	NOUN
ftr-504	124	48	751	751	NUM
ftr-504	124	49	property	property	NOUN
ftr-504	124	50	treated	treat	VERB
ftr-504	124	51	as	as	SCONJ
ftr-504	124	52	sold	sell	VERB
ftr-504	124	53	by	by	ADP
ftr-504	124	54	her	she	PRON
ftr-504	124	55	under	under	ADP
ftr-504	124	56	section	section	NOUN
ftr-504	124	57	751	751	NUM
ftr-504	124	58	(	(	PUNCT
ftr-504	124	59	a	a	NOUN
ftr-504	124	60	)	)	PUNCT
ftr-504	124	61	.	.	PUNCT
ftr-504	125	1	this	this	PRON
ftr-504	125	2	is	be	AUX
ftr-504	125	3	done	do	VERB
ftr-504	125	4	by	by	ADP
ftr-504	125	5	determining	determine	VERB
ftr-504	125	6	the	the	DET
ftr-504	125	7	basis	basis	NOUN
ftr-504	125	8	that	that	SCONJ
ftr-504	125	9	she	she	PRON
ftr-504	125	10	would	would	AUX
ftr-504	125	11	have	have	AUX
ftr-504	125	12	had	have	AUX
ftr-504	125	13	in	in	ADP
ftr-504	125	14	such	such	ADJ
ftr-504	125	15	section	section	NOUN
ftr-504	125	16	751	751	NUM
ftr-504	125	17	property	property	NOUN
ftr-504	125	18	if	if	SCONJ
ftr-504	125	19	she	she	PRON
ftr-504	125	20	had	have	AUX
ftr-504	125	21	received	receive	VERB
ftr-504	125	22	it	it	PRON
ftr-504	125	23	from	from	ADP
ftr-504	125	24	the	the	DET
ftr-504	125	25	partnership	partnership	NOUN
ftr-504	125	26	in	in	ADP
ftr-504	125	27	a	a	DET
ftr-504	125	28	current	current	ADJ
ftr-504	125	29	distribution	distribution	NOUN
ftr-504	125	30	.	.	PUNCT
ftr-504	126	1	"5	"5	VERB
ftr-504	126	2	in	in	ADP
ftr-504	126	3	a	a	DET
ftr-504	126	4	current	current	ADJ
ftr-504	126	5	distribution	distribution	NOUN
ftr-504	126	6	,	,	PUNCT
ftr-504	126	7	a	a	DET
ftr-504	126	8	partner	partner	NOUN
ftr-504	126	9	succeeds	succeed	VERB
ftr-504	126	10	to	to	ADP
ftr-504	126	11	the	the	DET
ftr-504	126	12	partnership	partnership	NOUN
ftr-504	126	13	's	's	PART
ftr-504	126	14	basis	basis	NOUN
ftr-504	126	15	in	in	ADP
ftr-504	126	16	the	the	DET
ftr-504	126	17	property	property	NOUN
ftr-504	126	18	immediately	immediately	ADV
ftr-504	126	19	before	before	ADP
ftr-504	126	20	the	the	DET
ftr-504	126	21	distribution	distribution	NOUN
ftr-504	126	22	and	and	CCONJ
ftr-504	126	23	must	must	AUX
ftr-504	126	24	reduce	reduce	VERB
ftr-504	126	25	the	the	DET
ftr-504	126	26	basis	basis	NOUN
ftr-504	126	27	of	of	ADP
ftr-504	126	28	her	her	PRON
ftr-504	126	29	partnership	partnership	NOUN
ftr-504	126	30	interest	interest	NOUN
ftr-504	126	31	by	by	ADP
ftr-504	126	32	that	that	DET
ftr-504	126	33	amount	amount	NOUN
ftr-504	126	34	.	.	PUNCT
ftr-504	127	1	16	16	NUM
ftr-504	127	2	however	however	ADV
ftr-504	127	3	,	,	PUNCT
ftr-504	127	4	the	the	DET
ftr-504	127	5	partner	partner	NOUN
ftr-504	127	6	's	's	PART
ftr-504	127	7	basis	basis	NOUN
ftr-504	127	8	in	in	ADP
ftr-504	127	9	the	the	DET
ftr-504	127	10	distributed	distribute	VERB
ftr-504	127	11	property	property	NOUN
ftr-504	127	12	may	may	AUX
ftr-504	127	13	not	not	PART
ftr-504	127	14	exceed	exceed	VERB
ftr-504	127	15	the	the	DET
ftr-504	127	16	basis	basis	NOUN
ftr-504	127	17	of	of	ADP
ftr-504	127	18	her	her	PRON
ftr-504	127	19	partnership	partnership	NOUN
ftr-504	127	20	interest	interest	NOUN
ftr-504	127	21	immediately	immediately	ADV
ftr-504	127	22	before	before	ADP
ftr-504	127	23	the	the	DET
ftr-504	127	24	distribution	distribution	NOUN
ftr-504	127	25	,	,	PUNCT
ftr-504	127	26	reduced	reduce	VERB
ftr-504	127	27	by	by	ADP
ftr-504	127	28	any	any	DET
ftr-504	127	29	money	money	NOUN
ftr-504	127	30	distributed	distribute	VERB
ftr-504	127	31	in	in	ADP
ftr-504	127	32	the	the	DET
ftr-504	127	33	same	same	ADJ
ftr-504	127	34	transaction	transaction	NOUN
ftr-504	127	35	.	.	PUNCT
ftr-504	127	36	'	'	PUNCT
ftr-504	128	1	7	7	NUM
ftr-504	128	2	in	in	ADP
ftr-504	128	3	a	a	DET
ftr-504	128	4	current	current	ADJ
ftr-504	128	5	distribution	distribution	NOUN
ftr-504	128	6	of	of	ADP
ftr-504	128	7	her	her	PRON
ftr-504	128	8	one	one	NUM
ftr-504	128	9	-	-	PUNCT
ftr-504	128	10	third	third	NOUN
ftr-504	128	11	share	share	NOUN
ftr-504	128	12	of	of	ADP
ftr-504	128	13	the	the	DET
ftr-504	128	14	partnership	partnership	NOUN
ftr-504	128	15	's	's	PART
ftr-504	128	16	section	section	NOUN
ftr-504	128	17	751	751	NUM
ftr-504	128	18	property	property	NOUN
ftr-504	128	19	,	,	PUNCT
ftr-504	128	20	a	a	PRON
ftr-504	128	21	would	would	AUX
ftr-504	128	22	have	have	AUX
ftr-504	128	23	succeeded	succeed	VERB
ftr-504	128	24	to	to	ADP
ftr-504	128	25	a	a	DET
ftr-504	128	26	zero	zero	NUM
ftr-504	128	27	basis	basis	NOUN
ftr-504	128	28	in	in	ADP
ftr-504	128	29	the	the	DET
ftr-504	128	30	machine	machine	NOUN
ftr-504	128	31	and	and	CCONJ
ftr-504	128	32	the	the	DET
ftr-504	128	33	accounts	account	NOUN
ftr-504	128	34	receivable	receivable	ADJ
ftr-504	128	35	(	(	PUNCT
ftr-504	128	36	each	each	PRON
ftr-504	128	37	having	have	VERB
ftr-504	128	38	a	a	DET
ftr-504	128	39	value	value	NOUN
ftr-504	128	40	of	of	ADP
ftr-504	128	41	$	$	SYM
ftr-504	128	42	100	100	NUM
ftr-504	128	43	)	)	PUNCT
ftr-504	128	44	and	and	CCONJ
ftr-504	128	45	a	a	DET
ftr-504	128	46	$	$	SYM
ftr-504	128	47	90	90	NUM
ftr-504	128	48	basis	basis	NOUN
ftr-504	128	49	in	in	ADP
ftr-504	128	50	the	the	DET
ftr-504	128	51	inventory	inventory	NOUN
ftr-504	128	52	(	(	PUNCT
ftr-504	128	53	having	have	VERB
ftr-504	128	54	a	a	DET
ftr-504	128	55	value	value	NOUN
ftr-504	128	56	of	of	ADP
ftr-504	128	57	$	$	SYM
ftr-504	128	58	100	100	NUM
ftr-504	128	59	)	)	PUNCT
ftr-504	128	60	.	.	PUNCT
ftr-504	129	1	this	this	DET
ftr-504	129	2	aggregate	aggregate	ADJ
ftr-504	129	3	basis	basis	NOUN
ftr-504	129	4	of	of	ADP
ftr-504	129	5	$	$	SYM
ftr-504	129	6	90	90	NUM
ftr-504	129	7	is	be	AUX
ftr-504	129	8	used	use	VERB
ftr-504	129	9	in	in	ADP
ftr-504	129	10	determining	determine	VERB
ftr-504	129	11	the	the	DET
ftr-504	129	12	amount	amount	NOUN
ftr-504	129	13	of	of	ADP
ftr-504	129	14	a	a	PRON
ftr-504	129	15	's	's	PART
ftr-504	129	16	ordinary	ordinary	ADJ
ftr-504	129	17	income	income	NOUN
ftr-504	129	18	under	under	ADP
ftr-504	129	19	section	section	NOUN
ftr-504	129	20	751	751	NUM
ftr-504	129	21	(	(	PUNCT
ftr-504	129	22	a	a	NOUN
ftr-504	129	23	)	)	PUNCT
ftr-504	129	24	,	,	PUNCT
ftr-504	129	25	and	and	CCONJ
ftr-504	129	26	the	the	DET
ftr-504	129	27	remaining	remain	VERB
ftr-504	129	28	basis	basis	NOUN
ftr-504	129	29	of	of	ADP
ftr-504	129	30	her	her	PRON
ftr-504	129	31	partnership	partnership	NOUN
ftr-504	129	32	interest	interest	NOUN
ftr-504	129	33	(	(	PUNCT
ftr-504	129	34	$	$	SYM
ftr-504	129	35	2,010	2,010	NUM
ftr-504	129	36	)	)	PUNCT
ftr-504	129	37	is	be	AUX
ftr-504	129	38	used	use	VERB
ftr-504	129	39	in	in	ADP
ftr-504	129	40	determining	determine	VERB
ftr-504	129	41	the	the	DET
ftr-504	129	42	amount	amount	NOUN
ftr-504	129	43	of	of	ADP
ftr-504	129	44	a	a	DET
ftr-504	129	45	's	's	PART
ftr-504	129	46	capital	capital	NOUN
ftr-504	129	47	gain	gain	NOUN
ftr-504	129	48	or	or	CCONJ
ftr-504	129	49	loss	loss	NOUN
ftr-504	129	50	under	under	ADP
ftr-504	129	51	section	section	NOUN
ftr-504	129	52	741	741	NUM
ftr-504	129	53	.	.	PUNCT
ftr-504	130	1	c.	c.	NOUN
ftr-504	130	2	final	final	ADJ
ftr-504	130	3	determination	determination	NOUN
ftr-504	130	4	of	of	ADP
ftr-504	130	5	selling	sell	VERB
ftr-504	130	6	partner	partner	NOUN
ftr-504	130	7	's	's	PART
ftr-504	130	8	gain.-the	gain.-the	PRON
ftr-504	130	9	portion	portion	NOUN
ftr-504	130	10	of	of	ADP
ftr-504	130	11	a	a	DET
ftr-504	130	12	selling	sell	VERB
ftr-504	130	13	partner	partner	NOUN
ftr-504	130	14	's	's	PART
ftr-504	130	15	amount	amount	NOUN
ftr-504	130	16	realized	realize	VERB
ftr-504	130	17	and	and	CCONJ
ftr-504	130	18	the	the	DET
ftr-504	130	19	basis	basis	NOUN
ftr-504	130	20	of	of	ADP
ftr-504	130	21	her	her	PRON
ftr-504	130	22	partnership	partnership	NOUN
ftr-504	130	23	interest	interest	NOUN
ftr-504	130	24	not	not	PART
ftr-504	130	25	dealt	deal	VERB
ftr-504	130	26	with	with	ADP
ftr-504	130	27	under	under	ADP
ftr-504	130	28	section	section	NOUN
ftr-504	130	29	75	75	NUM
ftr-504	130	30	1(a	1(a	NUM
ftr-504	130	31	)	)	PUNCT
ftr-504	130	32	yields	yield	VERB
ftr-504	130	33	a	a	DET
ftr-504	130	34	capital	capital	NOUN
ftr-504	130	35	gain	gain	NOUN
ftr-504	130	36	or	or	CCONJ
ftr-504	130	37	loss	loss	NOUN
ftr-504	130	38	under	under	ADP
ftr-504	130	39	section	section	NOUN
ftr-504	130	40	741	741	NUM
ftr-504	130	41	.	.	PUNCT
ftr-504	131	1	here	here	ADV
ftr-504	131	2	,	,	PUNCT
ftr-504	131	3	a	a	PRON
ftr-504	131	4	realizes	realize	VERB
ftr-504	131	5	$	$	SYM
ftr-504	131	6	110	110	NUM
ftr-504	131	7	of	of	ADP
ftr-504	131	8	ordinary	ordinary	ADJ
ftr-504	131	9	income	income	NOUN
ftr-504	131	10	and	and	CCONJ
ftr-504	131	11	$	$	SYM
ftr-504	131	12	190	190	NUM
ftr-504	131	13	of	of	ADP
ftr-504	131	14	capital	capital	NOUN
ftr-504	131	15	gain	gain	NOUN
ftr-504	131	16	on	on	ADP
ftr-504	131	17	the	the	DET
ftr-504	131	18	sale	sale	NOUN
ftr-504	131	19	of	of	ADP
ftr-504	131	20	her	her	PRON
ftr-504	131	21	partnership	partnership	NOUN
ftr-504	131	22	interest	interest	NOUN
ftr-504	131	23	,	,	PUNCT
ftr-504	131	24	corresponding	correspond	VERB
ftr-504	131	25	to	to	ADP
ftr-504	131	26	the	the	DET
ftr-504	131	27	theoretically	theoretically	ADV
ftr-504	131	28	correct	correct	ADJ
ftr-504	131	29	result	result	NOUN
ftr-504	131	30	,	,	PUNCT
ftr-504	131	31	and	and	CCONJ
ftr-504	131	32	calculated	calculate	VERB
ftr-504	131	33	as	as	SCONJ
ftr-504	131	34	follows	follow	VERB
ftr-504	131	35	:	:	PUNCT
ftr-504	131	36	14	14	NUM
ftr-504	131	37	.	.	PUNCT
ftr-504	132	1	although	although	SCONJ
ftr-504	132	2	the	the	DET
ftr-504	132	3	partnership	partnership	NOUN
ftr-504	132	4	's	's	PART
ftr-504	132	5	unrealized	unrealized	ADJ
ftr-504	132	6	receivables	receivables	NOUN
ftr-504	132	7	(	(	PUNCT
ftr-504	132	8	as	as	SCONJ
ftr-504	132	9	defined	define	VERB
ftr-504	132	10	in	in	ADP
ftr-504	132	11	§	§	PROPN
ftr-504	132	12	751(c	751(c	PROPN
ftr-504	132	13	)	)	PUNCT
ftr-504	132	14	)	)	PUNCT
ftr-504	132	15	are	be	AUX
ftr-504	132	16	within	within	ADP
ftr-504	132	17	the	the	DET
ftr-504	132	18	definition	definition	NOUN
ftr-504	132	19	of	of	ADP
ftr-504	132	20	inventory	inventory	NOUN
ftr-504	132	21	under	under	ADP
ftr-504	132	22	§	§	PROPN
ftr-504	132	23	751(d	751(d	PROPN
ftr-504	132	24	)	)	PUNCT
ftr-504	132	25	,	,	PUNCT
ftr-504	132	26	they	they	PRON
ftr-504	132	27	are	be	AUX
ftr-504	132	28	not	not	PART
ftr-504	132	29	subjected	subject	VERB
ftr-504	132	30	to	to	AUX
ftr-504	132	31	tax	tax	NOUN
ftr-504	132	32	twice	twice	ADV
ftr-504	132	33	.	.	PUNCT
ftr-504	133	1	however	however	ADV
ftr-504	133	2	,	,	PUNCT
ftr-504	133	3	because	because	SCONJ
ftr-504	133	4	such	such	ADJ
ftr-504	133	5	unrealized	unrealized	ADJ
ftr-504	133	6	receivables	receivables	NOUN
ftr-504	133	7	will	will	AUX
ftr-504	133	8	typically	typically	ADV
ftr-504	133	9	have	have	VERB
ftr-504	133	10	a	a	DET
ftr-504	133	11	low	low	ADJ
ftr-504	133	12	or	or	CCONJ
ftr-504	133	13	zero	zero	NUM
ftr-504	133	14	basis	basis	NOUN
ftr-504	133	15	,	,	PUNCT
ftr-504	133	16	their	their	PRON
ftr-504	133	17	inclusion	inclusion	NOUN
ftr-504	133	18	makes	make	VERB
ftr-504	133	19	it	it	PRON
ftr-504	133	20	more	more	ADV
ftr-504	133	21	likely	likely	ADJ
ftr-504	133	22	that	that	SCONJ
ftr-504	133	23	traditional	traditional	ADJ
ftr-504	133	24	inventory	inventory	NOUN
ftr-504	133	25	of	of	ADP
ftr-504	133	26	the	the	DET
ftr-504	133	27	partnership	partnership	NOUN
ftr-504	133	28	,	,	PUNCT
ftr-504	133	29	which	which	PRON
ftr-504	133	30	might	might	AUX
ftr-504	133	31	not	not	PART
ftr-504	133	32	be	be	AUX
ftr-504	133	33	considered	consider	VERB
ftr-504	133	34	substantially	substantially	ADV
ftr-504	133	35	appreciated	appreciate	VERB
ftr-504	133	36	when	when	SCONJ
ftr-504	133	37	viewed	view	VERB
ftr-504	133	38	alone	alone	ADV
ftr-504	133	39	,	,	PUNCT
ftr-504	133	40	will	will	AUX
ftr-504	133	41	be	be	AUX
ftr-504	133	42	considered	consider	VERB
ftr-504	133	43	substantially	substantially	ADV
ftr-504	133	44	appreciated	appreciate	VERB
ftr-504	133	45	when	when	SCONJ
ftr-504	133	46	considered	consider	VERB
ftr-504	133	47	together	together	ADV
ftr-504	133	48	with	with	ADP
ftr-504	133	49	the	the	DET
ftr-504	133	50	partnership	partnership	NOUN
ftr-504	133	51	's	's	PART
ftr-504	133	52	unrealized	unrealized	ADJ
ftr-504	133	53	receivables	receivables	NOUN
ftr-504	133	54	.	.	PUNCT
ftr-504	134	1	15	15	X
ftr-504	134	2	.	.	PUNCT
ftr-504	134	3	regs	regs	PROPN
ftr-504	134	4	.	.	PUNCT
ftr-504	135	1	§	§	PROPN
ftr-504	135	2	1.751	1.751	NUM
ftr-504	135	3	-	-	SYM
ftr-504	135	4	1(a)(2	1(a)(2	NUM
ftr-504	135	5	)	)	PUNCT
ftr-504	135	6	.	.	PUNCT
ftr-504	136	1	for	for	ADP
ftr-504	136	2	this	this	DET
ftr-504	136	3	purpose	purpose	NOUN
ftr-504	136	4	,	,	PUNCT
ftr-504	136	5	a	a	DET
ftr-504	136	6	current	current	ADJ
ftr-504	136	7	distribution	distribution	NOUN
ftr-504	136	8	is	be	AUX
ftr-504	136	9	one	one	NUM
ftr-504	136	10	other	other	ADJ
ftr-504	136	11	than	than	ADP
ftr-504	136	12	in	in	ADP
ftr-504	136	13	liquidation	liquidation	NOUN
ftr-504	136	14	of	of	ADP
ftr-504	136	15	a	a	DET
ftr-504	136	16	partner	partner	NOUN
ftr-504	136	17	's	's	PART
ftr-504	136	18	interest	interest	NOUN
ftr-504	136	19	.	.	PUNCT
ftr-504	137	1	16	16	NUM
ftr-504	137	2	.	.	PUNCT
ftr-504	138	1	irc	irc	PROPN
ftr-504	138	2	§	§	PROPN
ftr-504	138	3	§	§	PROPN
ftr-504	138	4	732(a)(1	732(a)(1	NUM
ftr-504	138	5	)	)	PUNCT
ftr-504	138	6	,	,	PUNCT
ftr-504	138	7	733	733	NUM
ftr-504	138	8	.	.	PUNCT
ftr-504	139	1	17	17	NUM
ftr-504	139	2	.	.	PUNCT
ftr-504	140	1	irc	irc	PROPN
ftr-504	140	2	§	§	PROPN
ftr-504	140	3	732(a)(2	732(a)(2	NUM
ftr-504	140	4	)	)	PUNCT
ftr-504	140	5	.	.	PUNCT
ftr-504	141	1	[	[	X
ftr-504	141	2	vol	vol	NOUN
ftr-504	141	3	1:12	1:12	NUM
ftr-504	141	4	reassessing	reassess	VERB
ftr-504	141	5	sales	sale	NOUN
ftr-504	141	6	and	and	CCONJ
ftr-504	141	7	liquidations	liquidation	NOUN
ftr-504	141	8	of	of	ADP
ftr-504	141	9	partnership	partnership	NOUN
ftr-504	141	10	interests	interest	NOUN
ftr-504	141	11	total	total	ADJ
ftr-504	141	12	sec	sec	PROPN
ftr-504	141	13	.	.	PUNCT
ftr-504	142	1	751(a	751(a	NUM
ftr-504	142	2	)	)	PUNCT
ftr-504	142	3	sec	sec	PROPN
ftr-504	142	4	.	.	PROPN
ftr-504	142	5	741	741	NUM
ftr-504	142	6	amount	amount	NOUN
ftr-504	142	7	realized	realize	VERB
ftr-504	142	8	2400	2400	NUM
ftr-504	142	9	200	200	NUM
ftr-504	142	10	2200	2200	NUM
ftr-504	142	11	adjusted	adjust	VERB
ftr-504	142	12	basis	basis	NOUN
ftr-504	142	13	2100	2100	NUM
ftr-504	142	14	90	90	NUM
ftr-504	142	15	2010	2010	NUM
ftr-504	142	16	gain	gain	NOUN
ftr-504	142	17	(	(	PUNCT
ftr-504	142	18	loss	loss	NOUN
ftr-504	142	19	)	)	PUNCT
ftr-504	142	20	300	300	NUM
ftr-504	142	21	110	110	NUM
ftr-504	142	22	190	190	NUM
ftr-504	142	23	2	2	NUM
ftr-504	142	24	.	.	PUNCT
ftr-504	142	25	tax	tax	NOUN
ftr-504	142	26	consequences	consequence	NOUN
ftr-504	142	27	to	to	ADP
ftr-504	142	28	purchasing	purchase	VERB
ftr-504	142	29	partners	partner	NOUN
ftr-504	142	30	a.	a.	NOUN
ftr-504	142	31	effect	effect	NOUN
ftr-504	142	32	on	on	ADP
ftr-504	142	33	basis	basis	NOUN
ftr-504	142	34	in	in	ADP
ftr-504	142	35	partnership	partnership	NOUN
ftr-504	142	36	interest.-the	interest.-the	PROPN
ftr-504	142	37	basis	basis	NOUN
ftr-504	142	38	of	of	ADP
ftr-504	142	39	an	an	DET
ftr-504	142	40	interest	interest	NOUN
ftr-504	142	41	in	in	ADP
ftr-504	142	42	a	a	DET
ftr-504	142	43	partnership	partnership	NOUN
ftr-504	142	44	acquired	acquire	VERB
ftr-504	142	45	other	other	ADJ
ftr-504	142	46	than	than	ADP
ftr-504	142	47	by	by	ADP
ftr-504	142	48	contribution	contribution	NOUN
ftr-504	142	49	is	be	AUX
ftr-504	142	50	determined	determine	VERB
ftr-504	142	51	by	by	ADP
ftr-504	142	52	the	the	DET
ftr-504	142	53	code	code	NOUN
ftr-504	142	54	's	's	PART
ftr-504	142	55	general	general	ADJ
ftr-504	142	56	basis	basis	NOUN
ftr-504	142	57	rules	rule	NOUN
ftr-504	142	58	.	.	PUNCT
ftr-504	142	59	'	'	PUNCT
ftr-504	143	1	8	8	NUM
ftr-504	143	2	thus	thus	ADV
ftr-504	143	3	,	,	PUNCT
ftr-504	143	4	the	the	DET
ftr-504	143	5	basis	basis	NOUN
ftr-504	143	6	of	of	ADP
ftr-504	143	7	a	a	DET
ftr-504	143	8	purchased	purchase	VERB
ftr-504	143	9	interest	interest	NOUN
ftr-504	143	10	is	be	AUX
ftr-504	143	11	its	its	PRON
ftr-504	143	12	cost	cost	NOUN
ftr-504	143	13	.	.	PUNCT
ftr-504	143	14	'	'	PUNCT
ftr-504	144	1	9	9	NUM
ftr-504	144	2	because	because	SCONJ
ftr-504	144	3	a	a	DET
ftr-504	144	4	partnership	partnership	NOUN
ftr-504	144	5	interest	interest	NOUN
ftr-504	144	6	is	be	AUX
ftr-504	144	7	a	a	DET
ftr-504	144	8	unitary	unitary	ADJ
ftr-504	144	9	asset	asset	NOUN
ftr-504	144	10	,	,	PUNCT
ftr-504	144	11	a	a	DET
ftr-504	144	12	partner	partner	NOUN
ftr-504	144	13	who	who	PRON
ftr-504	144	14	purchases	purchase	VERB
ftr-504	144	15	an	an	DET
ftr-504	144	16	additional	additional	ADJ
ftr-504	144	17	interest	interest	NOUN
ftr-504	144	18	in	in	ADP
ftr-504	144	19	a	a	DET
ftr-504	144	20	partnership	partnership	NOUN
ftr-504	144	21	will	will	AUX
ftr-504	144	22	increase	increase	VERB
ftr-504	144	23	the	the	DET
ftr-504	144	24	basis	basis	NOUN
ftr-504	144	25	of	of	ADP
ftr-504	144	26	his	his	PRON
ftr-504	144	27	existing	exist	VERB
ftr-504	144	28	interest	interest	NOUN
ftr-504	144	29	by	by	ADP
ftr-504	144	30	the	the	DET
ftr-504	144	31	amount	amount	NOUN
ftr-504	144	32	paid	pay	VERB
ftr-504	144	33	.	.	PUNCT
ftr-504	144	34	'	'	PUNCT
ftr-504	145	1	therefore	therefore	ADV
ftr-504	145	2	,	,	PUNCT
ftr-504	145	3	by	by	ADP
ftr-504	145	4	purchasing	purchase	VERB
ftr-504	145	5	one	one	NUM
ftr-504	145	6	-	-	PUNCT
ftr-504	145	7	half	half	NOUN
ftr-504	145	8	of	of	ADP
ftr-504	145	9	a	a	PRON
ftr-504	145	10	's	's	PART
ftr-504	145	11	interest	interest	NOUN
ftr-504	145	12	for	for	ADP
ftr-504	145	13	$	$	SYM
ftr-504	145	14	1,200	1,200	NUM
ftr-504	145	15	cash	cash	NOUN
ftr-504	145	16	,	,	PUNCT
ftr-504	145	17	b	b	NOUN
ftr-504	145	18	and	and	CCONJ
ftr-504	145	19	c	c	NOUN
ftr-504	145	20	increase	increase	VERB
ftr-504	145	21	their	their	PRON
ftr-504	145	22	respective	respective	ADJ
ftr-504	145	23	interests	interest	NOUN
ftr-504	145	24	in	in	ADP
ftr-504	145	25	the	the	DET
ftr-504	145	26	partnership	partnership	NOUN
ftr-504	145	27	from	from	ADP
ftr-504	145	28	one	one	NUM
ftr-504	145	29	-	-	PUNCT
ftr-504	145	30	third	third	NOUN
ftr-504	145	31	to	to	ADP
ftr-504	145	32	one	one	NUM
ftr-504	145	33	-	-	PUNCT
ftr-504	145	34	half	half	NOUN
ftr-504	145	35	and	and	CCONJ
ftr-504	145	36	will	will	AUX
ftr-504	145	37	increase	increase	VERB
ftr-504	145	38	the	the	DET
ftr-504	145	39	basis	basis	NOUN
ftr-504	145	40	in	in	ADP
ftr-504	145	41	their	their	PRON
ftr-504	145	42	partnership	partnership	NOUN
ftr-504	145	43	interests	interest	NOUN
ftr-504	145	44	by	by	ADP
ftr-504	145	45	$	$	SYM
ftr-504	145	46	1,200	1,200	NUM
ftr-504	145	47	,	,	PUNCT
ftr-504	145	48	to	to	ADP
ftr-504	145	49	a	a	DET
ftr-504	145	50	total	total	NOUN
ftr-504	145	51	of	of	ADP
ftr-504	145	52	$	$	SYM
ftr-504	145	53	3,300	3,300	NUM
ftr-504	145	54	each	each	PRON
ftr-504	145	55	.	.	PUNCT
ftr-504	146	1	b.	b.	PROPN
ftr-504	146	2	adjustments	adjustment	NOUN
ftr-504	146	3	to	to	ADP
ftr-504	146	4	basis	basis	NOUN
ftr-504	146	5	of	of	ADP
ftr-504	146	6	partnership	partnership	NOUN
ftr-504	146	7	propertr.-the	propertr.-the	PRON
ftr-504	146	8	basis	basis	NOUN
ftr-504	146	9	of	of	ADP
ftr-504	146	10	partnership	partnership	NOUN
ftr-504	146	11	property	property	NOUN
ftr-504	146	12	is	be	AUX
ftr-504	146	13	not	not	PART
ftr-504	146	14	adjusted	adjust	VERB
ftr-504	146	15	on	on	ADP
ftr-504	146	16	the	the	DET
ftr-504	146	17	transfer	transfer	NOUN
ftr-504	146	18	of	of	ADP
ftr-504	146	19	an	an	DET
ftr-504	146	20	interest	interest	NOUN
ftr-504	146	21	in	in	ADP
ftr-504	146	22	a	a	DET
ftr-504	146	23	partnership	partnership	NOUN
ftr-504	146	24	by	by	ADP
ftr-504	146	25	sale	sale	NOUN
ftr-504	146	26	or	or	CCONJ
ftr-504	146	27	exchange	exchange	NOUN
ftr-504	146	28	unless	unless	SCONJ
ftr-504	146	29	the	the	DET
ftr-504	146	30	partnership	partnership	NOUN
ftr-504	146	31	has	have	AUX
ftr-504	146	32	made	make	VERB
ftr-504	146	33	an	an	DET
ftr-504	146	34	election	election	NOUN
ftr-504	146	35	under	under	ADP
ftr-504	146	36	section	section	NOUN
ftr-504	146	37	754.21	754.21	NUM
ftr-504	146	38	(	(	PUNCT
ftr-504	146	39	1	1	NUM
ftr-504	146	40	)	)	PUNCT
ftr-504	146	41	tax	tax	NOUN
ftr-504	146	42	consequences	consequence	NOUN
ftr-504	146	43	if	if	SCONJ
ftr-504	146	44	section	section	NOUN
ftr-504	146	45	754	754	NUM
ftr-504	146	46	election	election	NOUN
ftr-504	146	47	not	not	PART
ftr-504	146	48	in	in	ADP
ftr-504	146	49	effect.-the	effect.-the	ADJ
ftr-504	146	50	purchasing	purchase	VERB
ftr-504	146	51	partners	partner	NOUN
ftr-504	146	52	can	can	AUX
ftr-504	146	53	be	be	AUX
ftr-504	146	54	affected	affect	VERB
ftr-504	146	55	adversely	adversely	ADV
ftr-504	146	56	by	by	ADP
ftr-504	146	57	the	the	DET
ftr-504	146	58	failure	failure	NOUN
ftr-504	146	59	to	to	PART
ftr-504	146	60	make	make	VERB
ftr-504	146	61	a	a	DET
ftr-504	146	62	section	section	NOUN
ftr-504	146	63	754	754	NUM
ftr-504	146	64	election	election	NOUN
ftr-504	146	65	where	where	SCONJ
ftr-504	146	66	the	the	DET
ftr-504	146	67	partnership	partnership	NOUN
ftr-504	146	68	's	's	PART
ftr-504	146	69	assets	asset	NOUN
ftr-504	146	70	have	have	AUX
ftr-504	146	71	appreciated	appreciate	VERB
ftr-504	146	72	in	in	ADP
ftr-504	146	73	value.22	value.22	NOUN
ftr-504	146	74	to	to	PART
ftr-504	146	75	illustrate	illustrate	VERB
ftr-504	146	76	,	,	PUNCT
ftr-504	146	77	assume	assume	VERB
ftr-504	146	78	that	that	SCONJ
ftr-504	146	79	immediately	immediately	ADV
ftr-504	146	80	after	after	ADP
ftr-504	146	81	b	b	PROPN
ftr-504	146	82	and	and	CCONJ
ftr-504	146	83	c	c	PROPN
ftr-504	146	84	purchase	purchase	VERB
ftr-504	146	85	a	a	PRON
ftr-504	146	86	's	's	PART
ftr-504	146	87	interest	interest	NOUN
ftr-504	146	88	,	,	PUNCT
ftr-504	146	89	the	the	DET
ftr-504	146	90	partnership	partnership	NOUN
ftr-504	146	91	sells	sell	VERB
ftr-504	146	92	its	its	PRON
ftr-504	146	93	assets	asset	NOUN
ftr-504	146	94	for	for	ADP
ftr-504	146	95	$	$	SYM
ftr-504	146	96	7,200	7,200	NUM
ftr-504	146	97	in	in	ADP
ftr-504	146	98	cash	cash	NOUN
ftr-504	146	99	and	and	CCONJ
ftr-504	146	100	distributes	distribute	VERB
ftr-504	146	101	$	$	SYM
ftr-504	146	102	3,600	3,600	NUM
ftr-504	146	103	to	to	ADP
ftr-504	146	104	each	each	DET
ftr-504	146	105	partner	partner	NOUN
ftr-504	146	106	in	in	ADP
ftr-504	146	107	liquidation	liquidation	NOUN
ftr-504	146	108	.	.	PUNCT
ftr-504	147	1	the	the	DET
ftr-504	147	2	partnership	partnership	NOUN
ftr-504	147	3	's	's	PART
ftr-504	147	4	assets	asset	NOUN
ftr-504	147	5	and	and	CCONJ
ftr-504	147	6	the	the	DET
ftr-504	147	7	amount	amount	NOUN
ftr-504	147	8	and	and	CCONJ
ftr-504	147	9	character	character	NOUN
ftr-504	147	10	of	of	ADP
ftr-504	147	11	its	its	PRON
ftr-504	147	12	gain	gain	NOUN
ftr-504	147	13	on	on	ADP
ftr-504	147	14	the	the	DET
ftr-504	147	15	sale	sale	NOUN
ftr-504	147	16	are	be	AUX
ftr-504	147	17	as	as	SCONJ
ftr-504	147	18	follows	follow	VERB
ftr-504	147	19	:	:	PUNCT
ftr-504	147	20	18	18	NUM
ftr-504	147	21	.	.	PUNCT
ftr-504	148	1	irc	irc	PROPN
ftr-504	148	2	§	§	PROPN
ftr-504	148	3	742	742	NUM
ftr-504	148	4	.	.	PUNCT
ftr-504	148	5	19	19	NUM
ftr-504	148	6	.	.	PUNCT
ftr-504	148	7	regs	regs	PROPN
ftr-504	148	8	.	.	PUNCT
ftr-504	149	1	§	§	PROPN
ftr-504	149	2	1.742	1.742	NUM
ftr-504	149	3	-	-	SYM
ftr-504	149	4	1	1	NUM
ftr-504	149	5	.	.	PUNCT
ftr-504	150	1	see	see	VERB
ftr-504	150	2	irc	irc	PROPN
ftr-504	150	3	§	§	PROPN
ftr-504	150	4	1012	1012	NUM
ftr-504	150	5	(	(	PUNCT
ftr-504	150	6	providing	provide	VERB
ftr-504	150	7	that	that	DET
ftr-504	150	8	basis	basis	NOUN
ftr-504	150	9	of	of	ADP
ftr-504	150	10	property	property	NOUN
ftr-504	150	11	is	be	AUX
ftr-504	150	12	cost	cost	NOUN
ftr-504	150	13	)	)	PUNCT
ftr-504	150	14	.	.	PUNCT
ftr-504	151	1	20	20	NUM
ftr-504	151	2	.	.	X
ftr-504	152	1	see	see	AUX
ftr-504	152	2	rev	rev	PROPN
ftr-504	152	3	.	.	PROPN
ftr-504	152	4	rul	rul	NOUN
ftr-504	152	5	.	.	PUNCT
ftr-504	153	1	84	84	NUM
ftr-504	153	2	-	-	SYM
ftr-504	153	3	53	53	NUM
ftr-504	153	4	,	,	PUNCT
ftr-504	153	5	1984	1984	NUM
ftr-504	153	6	-	-	SYM
ftr-504	153	7	1	1	NUM
ftr-504	153	8	c.b	c.b	PROPN
ftr-504	153	9	.	.	PROPN
ftr-504	153	10	159	159	NUM
ftr-504	153	11	(	(	PUNCT
ftr-504	153	12	holding	hold	VERB
ftr-504	153	13	that	that	SCONJ
ftr-504	153	14	a	a	DET
ftr-504	153	15	partnership	partnership	NOUN
ftr-504	153	16	interest	interest	NOUN
ftr-504	153	17	is	be	AUX
ftr-504	153	18	a	a	DET
ftr-504	153	19	unitary	unitary	ADJ
ftr-504	153	20	asset	asset	NOUN
ftr-504	153	21	having	have	VERB
ftr-504	153	22	a	a	DET
ftr-504	153	23	single	single	ADJ
ftr-504	153	24	basis	basis	NOUN
ftr-504	153	25	,	,	PUNCT
ftr-504	153	26	even	even	ADV
ftr-504	153	27	if	if	SCONJ
ftr-504	153	28	portions	portion	NOUN
ftr-504	153	29	of	of	ADP
ftr-504	153	30	such	such	ADJ
ftr-504	153	31	interest	interest	NOUN
ftr-504	153	32	have	have	AUX
ftr-504	153	33	been	be	AUX
ftr-504	153	34	acquired	acquire	VERB
ftr-504	153	35	at	at	ADP
ftr-504	153	36	different	different	ADJ
ftr-504	153	37	times	time	NOUN
ftr-504	153	38	)	)	PUNCT
ftr-504	153	39	.	.	PUNCT
ftr-504	154	1	21	21	NUM
ftr-504	154	2	.	.	PUNCT
ftr-504	154	3	irc	irc	PROPN
ftr-504	154	4	§	§	PROPN
ftr-504	154	5	743(a	743(a	PROPN
ftr-504	154	6	)	)	PUNCT
ftr-504	154	7	.	.	PUNCT
ftr-504	155	1	22	22	NUM
ftr-504	155	2	.	.	PUNCT
ftr-504	156	1	however	however	ADV
ftr-504	156	2	,	,	PUNCT
ftr-504	156	3	where	where	SCONJ
ftr-504	156	4	the	the	DET
ftr-504	156	5	partnership	partnership	NOUN
ftr-504	156	6	's	's	PART
ftr-504	156	7	basis	basis	NOUN
ftr-504	156	8	exceeds	exceed	VERB
ftr-504	156	9	the	the	DET
ftr-504	156	10	value	value	NOUN
ftr-504	156	11	of	of	ADP
ftr-504	156	12	such	such	ADJ
ftr-504	156	13	assets	asset	NOUN
ftr-504	156	14	,	,	PUNCT
ftr-504	156	15	the	the	DET
ftr-504	156	16	purchasing	purchase	VERB
ftr-504	156	17	partners	partner	NOUN
ftr-504	156	18	may	may	AUX
ftr-504	156	19	prefer	prefer	VERB
ftr-504	156	20	that	that	SCONJ
ftr-504	156	21	a	a	DET
ftr-504	156	22	§	§	PROPN
ftr-504	156	23	754	754	NUM
ftr-504	156	24	election	election	NOUN
ftr-504	156	25	not	not	PART
ftr-504	156	26	be	be	AUX
ftr-504	156	27	in	in	ADP
ftr-504	156	28	effect	effect	NOUN
ftr-504	156	29	,	,	PUNCT
ftr-504	156	30	so	so	SCONJ
ftr-504	156	31	that	that	SCONJ
ftr-504	156	32	they	they	PRON
ftr-504	156	33	may	may	AUX
ftr-504	156	34	use	use	VERB
ftr-504	156	35	the	the	PRON
ftr-504	156	36	higher	high	ADJ
ftr-504	156	37	inside	inside	ADJ
ftr-504	156	38	basis	basis	NOUN
ftr-504	156	39	of	of	ADP
ftr-504	156	40	the	the	DET
ftr-504	156	41	partnership	partnership	NOUN
ftr-504	156	42	's	's	PART
ftr-504	156	43	property	property	NOUN
ftr-504	156	44	.	.	PUNCT
ftr-504	157	1	if	if	SCONJ
ftr-504	157	2	,	,	PUNCT
ftr-504	157	3	in	in	ADP
ftr-504	157	4	such	such	ADJ
ftr-504	157	5	circumstances	circumstance	NOUN
ftr-504	157	6	,	,	PUNCT
ftr-504	157	7	an	an	DET
ftr-504	157	8	election	election	NOUN
ftr-504	157	9	is	be	AUX
ftr-504	157	10	already	already	ADV
ftr-504	157	11	in	in	ADP
ftr-504	157	12	effect	effect	NOUN
ftr-504	157	13	at	at	ADP
ftr-504	157	14	the	the	DET
ftr-504	157	15	time	time	NOUN
ftr-504	157	16	of	of	ADP
ftr-504	157	17	the	the	DET
ftr-504	157	18	purchase	purchase	NOUN
ftr-504	157	19	,	,	PUNCT
ftr-504	157	20	the	the	DET
ftr-504	157	21	pertinent	pertinent	ADJ
ftr-504	157	22	regulations	regulation	NOUN
ftr-504	157	23	indicate	indicate	VERB
ftr-504	157	24	that	that	SCONJ
ftr-504	157	25	an	an	DET
ftr-504	157	26	application	application	NOUN
ftr-504	157	27	to	to	PART
ftr-504	157	28	revoke	revoke	VERB
ftr-504	157	29	the	the	DET
ftr-504	157	30	election	election	NOUN
ftr-504	157	31	would	would	AUX
ftr-504	157	32	not	not	PART
ftr-504	157	33	be	be	AUX
ftr-504	157	34	approved	approve	VERB
ftr-504	157	35	when	when	SCONJ
ftr-504	157	36	the	the	DET
ftr-504	157	37	purpose	purpose	NOUN
ftr-504	157	38	of	of	ADP
ftr-504	157	39	the	the	DET
ftr-504	157	40	revocation	revocation	NOUN
ftr-504	157	41	is	be	AUX
ftr-504	157	42	primarily	primarily	ADV
ftr-504	157	43	to	to	PART
ftr-504	157	44	avoid	avoid	VERB
ftr-504	157	45	a	a	DET
ftr-504	157	46	reduction	reduction	NOUN
ftr-504	157	47	in	in	ADP
ftr-504	157	48	the	the	DET
ftr-504	157	49	basis	basis	NOUN
ftr-504	157	50	of	of	ADP
ftr-504	157	51	partnership	partnership	NOUN
ftr-504	157	52	assets	asset	NOUN
ftr-504	157	53	upon	upon	SCONJ
ftr-504	157	54	a	a	DET
ftr-504	157	55	transfer	transfer	NOUN
ftr-504	157	56	or	or	CCONJ
ftr-504	157	57	distribution	distribution	NOUN
ftr-504	157	58	.	.	PUNCT
ftr-504	158	1	regs	reg	NOUN
ftr-504	158	2	.	.	PUNCT
ftr-504	159	1	§	§	PROPN
ftr-504	159	2	1.754	1.754	NUM
ftr-504	159	3	-	-	SYM
ftr-504	159	4	1(c	1(c	NUM
ftr-504	159	5	)	)	PUNCT
ftr-504	159	6	.	.	PUNCT
ftr-504	160	1	19941	19941	NUM
ftr-504	160	2	florida	florida	PROPN
ftr-504	160	3	tax	tax	PROPN
ftr-504	160	4	review	review	PROPN
ftr-504	160	5	asset	asset	NOUN
ftr-504	160	6	basis	basis	NOUN
ftr-504	160	7	fmv	fmv	NOUN
ftr-504	160	8	gain	gain	VERB
ftr-504	160	9	character	character	NOUN
ftr-504	160	10	cash	cash	NOUN
ftr-504	160	11	6000	6000	NUM
ftr-504	160	12	6000	6000	NUM
ftr-504	160	13	0	0	NUM
ftr-504	161	1	-inventory	-inventory	NOUN
ftr-504	161	2	270	270	NUM
ftr-504	161	3	300	300	NUM
ftr-504	161	4	30	30	NUM
ftr-504	161	5	ordinary	ordinary	ADJ
ftr-504	161	6	machine	machine	NOUN
ftr-504	161	7	0	0	NUM
ftr-504	161	8	150	150	NUM
ftr-504	161	9	150	150	NUM
ftr-504	161	10	ordinary	ordinary	ADJ
ftr-504	161	11	accounts	account	NOUN
ftr-504	161	12	receivable	receivable	ADJ
ftr-504	161	13	0	0	NUM
ftr-504	161	14	150	150	NUM
ftr-504	161	15	150	150	NUM
ftr-504	161	16	ordinary	ordinary	ADJ
ftr-504	161	17	capital	capital	NOUN
ftr-504	161	18	asset	asset	NOUN
ftr-504	161	19	30	30	NUM
ftr-504	161	20	300	300	NUM
ftr-504	161	21	270	270	NUM
ftr-504	161	22	capital	capital	NOUN
ftr-504	161	23	good	good	ADJ
ftr-504	161	24	will	will	AUX
ftr-504	161	25	0	0	NUM
ftr-504	161	26	300	300	NUM
ftr-504	161	27	300	300	NUM
ftr-504	161	28	capital	capital	NOUN
ftr-504	161	29	total	total	NOUN
ftr-504	161	30	6300	6300	NUM
ftr-504	161	31	7200	7200	NUM
ftr-504	161	32	900	900	NUM
ftr-504	161	33	the	the	DET
ftr-504	161	34	partnership	partnership	NOUN
ftr-504	161	35	will	will	AUX
ftr-504	161	36	realize	realize	VERB
ftr-504	161	37	$	$	SYM
ftr-504	161	38	900	900	NUM
ftr-504	161	39	of	of	ADP
ftr-504	161	40	gain	gain	NOUN
ftr-504	161	41	on	on	ADP
ftr-504	161	42	the	the	DET
ftr-504	161	43	sale	sale	NOUN
ftr-504	161	44	of	of	ADP
ftr-504	161	45	its	its	PRON
ftr-504	161	46	assets	asset	NOUN
ftr-504	161	47	,	,	PUNCT
ftr-504	161	48	of	of	ADP
ftr-504	161	49	which	which	PRON
ftr-504	161	50	$	$	SYM
ftr-504	161	51	330	330	NUM
ftr-504	161	52	is	be	AUX
ftr-504	161	53	ordinary	ordinary	ADJ
ftr-504	161	54	income	income	NOUN
ftr-504	161	55	and	and	CCONJ
ftr-504	161	56	$	$	SYM
ftr-504	161	57	570	570	NUM
ftr-504	161	58	is	be	AUX
ftr-504	161	59	capital	capital	NOUN
ftr-504	161	60	gain	gain	NOUN
ftr-504	161	61	.	.	PUNCT
ftr-504	162	1	but	but	CCONJ
ftr-504	162	2	because	because	SCONJ
ftr-504	162	3	a	a	PRON
ftr-504	162	4	has	have	AUX
ftr-504	162	5	left	leave	VERB
ftr-504	162	6	the	the	DET
ftr-504	162	7	partnership	partnership	NOUN
ftr-504	162	8	,	,	PUNCT
ftr-504	162	9	b	b	PROPN
ftr-504	162	10	and	and	CCONJ
ftr-504	162	11	c	c	PROPN
ftr-504	162	12	as	as	SCONJ
ftr-504	162	13	the	the	DET
ftr-504	162	14	remaining	remain	VERB
ftr-504	162	15	partners	partner	NOUN
ftr-504	162	16	will	will	AUX
ftr-504	162	17	each	each	PRON
ftr-504	162	18	be	be	AUX
ftr-504	162	19	allocated	allocate	VERB
ftr-504	162	20	one	one	NUM
ftr-504	162	21	-	-	PUNCT
ftr-504	162	22	half	half	NOUN
ftr-504	162	23	,	,	PUNCT
ftr-504	162	24	rather	rather	ADV
ftr-504	162	25	than	than	ADP
ftr-504	162	26	one	one	NUM
ftr-504	162	27	-	-	PUNCT
ftr-504	162	28	third	third	NOUN
ftr-504	162	29	,	,	PUNCT
ftr-504	162	30	of	of	ADP
ftr-504	162	31	these	these	DET
ftr-504	162	32	amounts	amount	NOUN
ftr-504	162	33	.	.	PUNCT
ftr-504	163	1	accordingly	accordingly	ADV
ftr-504	163	2	,	,	PUNCT
ftr-504	163	3	b	b	PROPN
ftr-504	163	4	and	and	CCONJ
ftr-504	163	5	c	c	PROPN
ftr-504	163	6	each	each	PRON
ftr-504	163	7	will	will	AUX
ftr-504	163	8	be	be	AUX
ftr-504	163	9	allocated	allocate	VERB
ftr-504	163	10	$	$	SYM
ftr-504	163	11	450	450	NUM
ftr-504	163	12	of	of	ADP
ftr-504	163	13	gain	gain	NOUN
ftr-504	163	14	,	,	PUNCT
ftr-504	163	15	of	of	ADP
ftr-504	163	16	which	which	PRON
ftr-504	163	17	$	$	SYM
ftr-504	163	18	165	165	NUM
ftr-504	163	19	is	be	AUX
ftr-504	163	20	ordinary	ordinary	ADJ
ftr-504	163	21	income	income	NOUN
ftr-504	163	22	and	and	CCONJ
ftr-504	163	23	$	$	SYM
ftr-504	163	24	285	285	NUM
ftr-504	163	25	is	be	AUX
ftr-504	163	26	capital	capital	NOUN
ftr-504	163	27	gain	gain	NOUN
ftr-504	163	28	,	,	PUNCT
ftr-504	163	29	and	and	CCONJ
ftr-504	163	30	each	each	PRON
ftr-504	163	31	will	will	AUX
ftr-504	163	32	increase	increase	VERB
ftr-504	163	33	the	the	DET
ftr-504	163	34	basis	basis	NOUN
ftr-504	163	35	of	of	ADP
ftr-504	163	36	his	his	PRON
ftr-504	163	37	partnership	partnership	NOUN
ftr-504	163	38	interest	interest	NOUN
ftr-504	163	39	by	by	ADP
ftr-504	163	40	$	$	SYM
ftr-504	163	41	450	450	NUM
ftr-504	163	42	,	,	PUNCT
ftr-504	163	43	to	to	ADP
ftr-504	163	44	$	$	SYM
ftr-504	163	45	3,750	3,750	NUM
ftr-504	163	46	.	.	PUNCT
ftr-504	164	1	on	on	ADP
ftr-504	164	2	receiving	receive	VERB
ftr-504	164	3	$	$	SYM
ftr-504	164	4	3,600	3,600	NUM
ftr-504	164	5	in	in	ADP
ftr-504	164	6	liquidation	liquidation	NOUN
ftr-504	164	7	,	,	PUNCT
ftr-504	164	8	each	each	PRON
ftr-504	164	9	will	will	AUX
ftr-504	164	10	recognize	recognize	VERB
ftr-504	164	11	a	a	DET
ftr-504	164	12	capital	capital	NOUN
ftr-504	164	13	loss	loss	NOUN
ftr-504	164	14	of	of	ADP
ftr-504	164	15	$	$	SYM
ftr-504	164	16	150	150	NUM
ftr-504	164	17	.	.	PUNCT
ftr-504	164	18	23	23	NUM
ftr-504	165	1	thus	thus	ADV
ftr-504	165	2	,	,	PUNCT
ftr-504	165	3	although	although	SCONJ
ftr-504	165	4	the	the	DET
ftr-504	165	5	theoretically	theoretically	ADV
ftr-504	165	6	correct	correct	ADJ
ftr-504	165	7	result	result	NOUN
ftr-504	165	8	(	(	PUNCT
ftr-504	165	9	$	$	SYM
ftr-504	165	10	110	110	NUM
ftr-504	165	11	of	of	ADP
ftr-504	165	12	ordinary	ordinary	ADJ
ftr-504	165	13	income	income	NOUN
ftr-504	165	14	and	and	CCONJ
ftr-504	165	15	$	$	SYM
ftr-504	165	16	190	190	NUM
ftr-504	165	17	of	of	ADP
ftr-504	165	18	capital	capital	NOUN
ftr-504	165	19	gain	gain	NOUN
ftr-504	165	20	)	)	PUNCT
ftr-504	165	21	has	have	AUX
ftr-504	165	22	been	be	AUX
ftr-504	165	23	achieved	achieve	VERB
ftr-504	165	24	as	as	ADP
ftr-504	165	25	to	to	ADP
ftr-504	165	26	a	a	PRON
ftr-504	165	27	,	,	PUNCT
ftr-504	165	28	partners	partner	NOUN
ftr-504	165	29	b	b	PROPN
ftr-504	165	30	and	and	CCONJ
ftr-504	165	31	c	c	PROPN
ftr-504	165	32	each	each	PRON
ftr-504	165	33	have	have	VERB
ftr-504	165	34	$	$	SYM
ftr-504	165	35	165	165	NUM
ftr-504	165	36	of	of	ADP
ftr-504	165	37	ordinary	ordinary	ADJ
ftr-504	165	38	income	income	NOUN
ftr-504	165	39	and	and	CCONJ
ftr-504	165	40	$	$	SYM
ftr-504	165	41	135	135	NUM
ftr-504	165	42	of	of	ADP
ftr-504	165	43	overall	overall	ADJ
ftr-504	165	44	capital	capital	NOUN
ftr-504	165	45	gain	gain	NOUN
ftr-504	165	46	(	(	PUNCT
ftr-504	165	47	capital	capital	NOUN
ftr-504	165	48	gain	gain	NOUN
ftr-504	165	49	of	of	ADP
ftr-504	165	50	$	$	SYM
ftr-504	165	51	285	285	NUM
ftr-504	165	52	and	and	CCONJ
ftr-504	165	53	a	a	DET
ftr-504	165	54	capital	capital	NOUN
ftr-504	165	55	loss	loss	NOUN
ftr-504	165	56	of	of	ADP
ftr-504	165	57	$	$	SYM
ftr-504	165	58	150	150	NUM
ftr-504	165	59	)	)	PUNCT
ftr-504	165	60	,	,	PUNCT
ftr-504	165	61	or	or	CCONJ
ftr-504	165	62	$	$	SYM
ftr-504	165	63	55	55	NUM
ftr-504	165	64	too	too	ADV
ftr-504	165	65	much	much	ADJ
ftr-504	165	66	ordinary	ordinary	ADJ
ftr-504	165	67	income	income	NOUN
ftr-504	165	68	and	and	CCONJ
ftr-504	165	69	$	$	SYM
ftr-504	165	70	55	55	NUM
ftr-504	165	71	too	too	ADV
ftr-504	165	72	little	little	ADJ
ftr-504	165	73	capital	capital	NOUN
ftr-504	165	74	gain	gain	NOUN
ftr-504	165	75	.	.	PUNCT
ftr-504	166	1	this	this	PRON
ftr-504	166	2	occurs	occur	VERB
ftr-504	166	3	because	because	SCONJ
ftr-504	166	4	the	the	DET
ftr-504	166	5	basis	basis	NOUN
ftr-504	166	6	of	of	ADP
ftr-504	166	7	the	the	DET
ftr-504	166	8	partnership	partnership	NOUN
ftr-504	166	9	's	's	PART
ftr-504	166	10	property	property	NOUN
ftr-504	166	11	was	be	AUX
ftr-504	166	12	unchanged	unchanged	ADJ
ftr-504	166	13	after	after	ADP
ftr-504	166	14	a	a	PRON
ftr-504	166	15	's	's	PART
ftr-504	166	16	sale	sale	NOUN
ftr-504	166	17	of	of	ADP
ftr-504	166	18	her	her	PRON
ftr-504	166	19	partnership	partnership	NOUN
ftr-504	166	20	interest	interest	NOUN
ftr-504	166	21	,	,	PUNCT
ftr-504	166	22	even	even	ADV
ftr-504	166	23	though	though	SCONJ
ftr-504	166	24	b	b	NOUN
ftr-504	166	25	and	and	CCONJ
ftr-504	166	26	c	c	PROPN
ftr-504	166	27	have	have	AUX
ftr-504	166	28	paid	pay	VERB
ftr-504	166	29	fair	fair	ADJ
ftr-504	166	30	market	market	NOUN
ftr-504	166	31	value	value	NOUN
ftr-504	166	32	for	for	ADP
ftr-504	166	33	a	a	PRON
ftr-504	166	34	's	's	PART
ftr-504	166	35	one	one	NUM
ftr-504	166	36	-	-	PUNCT
ftr-504	166	37	third	third	NOUN
ftr-504	166	38	interest	interest	NOUN
ftr-504	166	39	in	in	ADP
ftr-504	166	40	the	the	DET
ftr-504	166	41	partnership	partnership	NOUN
ftr-504	166	42	's	's	PART
ftr-504	166	43	property	property	NOUN
ftr-504	166	44	and	and	CCONJ
ftr-504	166	45	even	even	ADV
ftr-504	166	46	though	though	SCONJ
ftr-504	166	47	a	a	PRON
ftr-504	166	48	has	have	AUX
ftr-504	166	49	been	be	AUX
ftr-504	166	50	taxed	tax	VERB
ftr-504	166	51	on	on	ADP
ftr-504	166	52	one	one	NUM
ftr-504	166	53	-	-	PUNCT
ftr-504	166	54	third	third	NOUN
ftr-504	166	55	of	of	ADP
ftr-504	166	56	the	the	DET
ftr-504	166	57	inherent	inherent	ADJ
ftr-504	166	58	but	but	CCONJ
ftr-504	166	59	unrealized	unrealized	ADJ
ftr-504	166	60	gain	gain	NOUN
ftr-504	166	61	on	on	ADP
ftr-504	166	62	such	such	ADJ
ftr-504	166	63	property.24	property.24	NOUN
ftr-504	166	64	indeed	indeed	ADV
ftr-504	166	65	,	,	PUNCT
ftr-504	166	66	the	the	DET
ftr-504	166	67	additional	additional	ADJ
ftr-504	166	68	aggregate	aggregate	VERB
ftr-504	166	69	$	$	SYM
ftr-504	166	70	110	110	NUM
ftr-504	166	71	of	of	ADP
ftr-504	166	72	ordinary	ordinary	ADJ
ftr-504	166	73	income	income	NOUN
ftr-504	166	74	allocated	allocate	VERB
ftr-504	166	75	to	to	ADP
ftr-504	166	76	b	b	PROPN
ftr-504	166	77	and	and	CCONJ
ftr-504	166	78	c	c	PROPN
ftr-504	166	79	represents	represent	VERB
ftr-504	166	80	the	the	DET
ftr-504	166	81	ordinary	ordinary	ADJ
ftr-504	166	82	income	income	NOUN
ftr-504	166	83	previously	previously	ADV
ftr-504	166	84	taxed	tax	VERB
ftr-504	166	85	to	to	ADP
ftr-504	166	86	a.25	a.25	PROPN
ftr-504	166	87	accordingly	accordingly	ADV
ftr-504	166	88	,	,	PUNCT
ftr-504	166	89	b	b	PROPN
ftr-504	166	90	and	and	CCONJ
ftr-504	166	91	c	c	PROPN
ftr-504	166	92	should	should	AUX
ftr-504	166	93	23	23	NUM
ftr-504	166	94	.	.	PUNCT
ftr-504	167	1	under	under	ADP
ftr-504	167	2	§	§	PROPN
ftr-504	167	3	731	731	NUM
ftr-504	167	4	(	(	PUNCT
ftr-504	167	5	a)(2	a)(2	NOUN
ftr-504	167	6	)	)	PUNCT
ftr-504	167	7	,	,	PUNCT
ftr-504	167	8	loss	loss	NOUN
ftr-504	167	9	is	be	AUX
ftr-504	167	10	recognized	recognize	VERB
ftr-504	167	11	only	only	ADV
ftr-504	167	12	on	on	ADP
ftr-504	167	13	distributions	distribution	NOUN
ftr-504	167	14	in	in	ADP
ftr-504	167	15	liquidation	liquidation	NOUN
ftr-504	167	16	where	where	SCONJ
ftr-504	167	17	no	no	DET
ftr-504	167	18	property	property	NOUN
ftr-504	167	19	other	other	ADJ
ftr-504	167	20	than	than	ADP
ftr-504	167	21	money	money	NOUN
ftr-504	167	22	,	,	PUNCT
ftr-504	167	23	unrealized	unrealized	ADJ
ftr-504	167	24	receivables	receivables	NOUN
ftr-504	167	25	,	,	PUNCT
ftr-504	167	26	and	and	CCONJ
ftr-504	167	27	inventory	inventory	NOUN
ftr-504	167	28	are	be	AUX
ftr-504	167	29	distributed	distribute	VERB
ftr-504	167	30	.	.	PUNCT
ftr-504	168	1	such	such	ADJ
ftr-504	168	2	loss	loss	NOUN
ftr-504	168	3	is	be	AUX
ftr-504	168	4	measured	measure	VERB
ftr-504	168	5	by	by	ADP
ftr-504	168	6	the	the	DET
ftr-504	168	7	excess	excess	NOUN
ftr-504	168	8	of	of	ADP
ftr-504	168	9	the	the	DET
ftr-504	168	10	partner	partner	NOUN
ftr-504	168	11	's	's	PART
ftr-504	168	12	adjusted	adjusted	ADJ
ftr-504	168	13	basis	basis	NOUN
ftr-504	168	14	in	in	ADP
ftr-504	168	15	her	her	PRON
ftr-504	168	16	partnership	partnership	NOUN
ftr-504	168	17	interest	interest	NOUN
ftr-504	168	18	over	over	ADP
ftr-504	168	19	the	the	DET
ftr-504	168	20	sum	sum	NOUN
ftr-504	168	21	of	of	ADP
ftr-504	168	22	money	money	NOUN
ftr-504	168	23	distributed	distribute	VERB
ftr-504	168	24	and	and	CCONJ
ftr-504	168	25	the	the	DET
ftr-504	168	26	basis	basis	NOUN
ftr-504	168	27	to	to	ADP
ftr-504	168	28	the	the	DET
ftr-504	168	29	distributee	distributee	NOUN
ftr-504	168	30	under	under	ADP
ftr-504	168	31	§	§	PROPN
ftr-504	168	32	732	732	NUM
ftr-504	168	33	of	of	ADP
ftr-504	168	34	any	any	DET
ftr-504	168	35	unrealized	unrealized	ADJ
ftr-504	168	36	receivables	receivables	NOUN
ftr-504	168	37	and	and	CCONJ
ftr-504	168	38	inventory	inventory	NOUN
ftr-504	168	39	.	.	PUNCT
ftr-504	169	1	24	24	NUM
ftr-504	169	2	.	.	PUNCT
ftr-504	170	1	that	that	PRON
ftr-504	170	2	is	is	ADV
ftr-504	170	3	,	,	PUNCT
ftr-504	170	4	the	the	DET
ftr-504	170	5	partnership	partnership	NOUN
ftr-504	170	6	only	only	ADV
ftr-504	170	7	realized	realize	VERB
ftr-504	170	8	the	the	DET
ftr-504	170	9	gain	gain	NOUN
ftr-504	170	10	inherent	inherent	ADJ
ftr-504	170	11	in	in	ADP
ftr-504	170	12	its	its	PRON
ftr-504	170	13	assets	asset	NOUN
ftr-504	170	14	after	after	ADP
ftr-504	170	15	a	a	PRON
ftr-504	170	16	sold	sell	VERB
ftr-504	170	17	her	her	PRON
ftr-504	170	18	interest	interest	NOUN
ftr-504	170	19	therein	therein	ADV
ftr-504	170	20	.	.	PUNCT
ftr-504	171	1	25	25	NUM
ftr-504	171	2	.	.	PUNCT
ftr-504	172	1	because	because	SCONJ
ftr-504	172	2	b	b	NOUN
ftr-504	172	3	and	and	CCONJ
ftr-504	172	4	c	c	PROPN
ftr-504	172	5	are	be	AUX
ftr-504	172	6	each	each	PRON
ftr-504	172	7	taxed	tax	VERB
ftr-504	172	8	on	on	ADP
ftr-504	172	9	an	an	DET
ftr-504	172	10	excess	excess	ADJ
ftr-504	172	11	$	$	SYM
ftr-504	172	12	55	55	NUM
ftr-504	172	13	of	of	ADP
ftr-504	172	14	ordinary	ordinary	ADJ
ftr-504	172	15	income	income	NOUN
ftr-504	172	16	(	(	PUNCT
ftr-504	172	17	representing	represent	VERB
ftr-504	172	18	a	a	PRON
ftr-504	172	19	's	's	PART
ftr-504	172	20	one	one	NUM
ftr-504	172	21	-	-	PUNCT
ftr-504	172	22	third	third	NOUN
ftr-504	172	23	share	share	NOUN
ftr-504	172	24	thereof	thereof	ADV
ftr-504	172	25	)	)	PUNCT
ftr-504	172	26	,	,	PUNCT
ftr-504	172	27	they	they	PRON
ftr-504	172	28	acquire	acquire	VERB
ftr-504	172	29	an	an	DET
ftr-504	172	30	additional	additional	ADJ
ftr-504	172	31	$	$	SYM
ftr-504	172	32	55	55	NUM
ftr-504	172	33	of	of	ADP
ftr-504	172	34	basis	basis	NOUN
ftr-504	172	35	in	in	ADP
ftr-504	172	36	their	their	PRON
ftr-504	172	37	partnership	partnership	NOUN
ftr-504	172	38	interests	interest	NOUN
ftr-504	172	39	.	.	PUNCT
ftr-504	173	1	this	this	PRON
ftr-504	173	2	increases	increase	VERB
ftr-504	173	3	their	their	PRON
ftr-504	173	4	capital	capital	NOUN
ftr-504	173	5	loss	loss	NOUN
ftr-504	173	6	on	on	ADP
ftr-504	173	7	liquidation	liquidation	NOUN
ftr-504	173	8	of	of	ADP
ftr-504	173	9	the	the	DET
ftr-504	173	10	partnership	partnership	NOUN
ftr-504	173	11	by	by	ADP
ftr-504	173	12	$	$	SYM
ftr-504	173	13	55	55	NUM
ftr-504	173	14	and	and	CCONJ
ftr-504	173	15	reduces	reduce	VERB
ftr-504	173	16	pro	pro	ADJ
ftr-504	173	17	tanto	tanto	ADP
ftr-504	173	18	their	their	PRON
ftr-504	173	19	capital	capital	NOUN
ftr-504	173	20	gain	gain	NOUN
ftr-504	173	21	.	.	PUNCT
ftr-504	174	1	but	but	CCONJ
ftr-504	174	2	this	this	DET
ftr-504	174	3	loss	loss	NOUN
ftr-504	174	4	is	be	AUX
ftr-504	174	5	a	a	DET
ftr-504	174	6	capital	capital	NOUN
ftr-504	174	7	loss	loss	NOUN
ftr-504	174	8	that	that	PRON
ftr-504	174	9	can	can	AUX
ftr-504	174	10	be	be	AUX
ftr-504	174	11	recognized	recognize	VERB
ftr-504	174	12	only	only	ADV
ftr-504	174	13	upon	upon	SCONJ
ftr-504	174	14	complete	complete	ADJ
ftr-504	174	15	liquidation	liquidation	NOUN
ftr-504	174	16	of	of	ADP
ftr-504	174	17	the	the	DET
ftr-504	174	18	partnership	partnership	NOUN
ftr-504	174	19	or	or	CCONJ
ftr-504	174	20	sale	sale	NOUN
ftr-504	174	21	of	of	ADP
ftr-504	174	22	their	their	PRON
ftr-504	174	23	interests	interest	NOUN
ftr-504	174	24	.	.	PUNCT
ftr-504	175	1	thus	thus	ADV
ftr-504	175	2	,	,	PUNCT
ftr-504	175	3	when	when	SCONJ
ftr-504	175	4	characterization	characterization	NOUN
ftr-504	175	5	and	and	CCONJ
ftr-504	175	6	time	time	NOUN
ftr-504	175	7	value	value	NOUN
ftr-504	175	8	of	of	ADP
ftr-504	175	9	money	money	NOUN
ftr-504	175	10	considerations	consideration	NOUN
ftr-504	175	11	are	be	AUX
ftr-504	175	12	taken	take	VERB
ftr-504	175	13	into	into	ADP
ftr-504	175	14	account	account	NOUN
ftr-504	175	15	,	,	PUNCT
ftr-504	175	16	this	this	DET
ftr-504	175	17	loss	loss	NOUN
ftr-504	175	18	will	will	AUX
ftr-504	175	19	not	not	PART
ftr-504	175	20	fully	fully	ADV
ftr-504	175	21	compensate	compensate	VERB
ftr-504	175	22	b	b	NOUN
ftr-504	175	23	and	and	CCONJ
ftr-504	175	24	c	c	PROPN
ftr-504	175	25	for	for	ADP
ftr-504	175	26	the	the	DET
ftr-504	175	27	extra	extra	ADJ
ftr-504	175	28	ordinary	ordinary	ADJ
ftr-504	175	29	income	income	NOUN
ftr-504	175	30	they	they	PRON
ftr-504	175	31	have	have	AUX
ftr-504	175	32	been	be	AUX
ftr-504	175	33	allocated	allocate	VERB
ftr-504	175	34	.	.	PUNCT
ftr-504	176	1	[	[	X
ftr-504	176	2	vol	vol	NOUN
ftr-504	176	3	1:12	1:12	NUM
ftr-504	176	4	reassessing	reassess	VERB
ftr-504	176	5	sales	sale	NOUN
ftr-504	176	6	and	and	CCONJ
ftr-504	176	7	liquidations	liquidation	NOUN
ftr-504	176	8	of	of	ADP
ftr-504	176	9	partnership	partnership	NOUN
ftr-504	176	10	interests	interest	NOUN
ftr-504	176	11	consider	consider	VERB
ftr-504	176	12	causing	cause	VERB
ftr-504	176	13	the	the	DET
ftr-504	176	14	partnership	partnership	NOUN
ftr-504	176	15	to	to	PART
ftr-504	176	16	make	make	VERB
ftr-504	176	17	a	a	DET
ftr-504	176	18	section	section	NOUN
ftr-504	176	19	754	754	NUM
ftr-504	176	20	election	election	NOUN
ftr-504	176	21	,	,	PUNCT
ftr-504	176	22	the	the	DET
ftr-504	176	23	consequences	consequence	NOUN
ftr-504	176	24	of	of	ADP
ftr-504	176	25	which	which	PRON
ftr-504	176	26	are	be	AUX
ftr-504	176	27	described	describe	VERB
ftr-504	176	28	immediately	immediately	ADV
ftr-504	176	29	below.6	below.6	PROPN
ftr-504	176	30	(	(	PUNCT
ftr-504	176	31	2	2	NUM
ftr-504	176	32	)	)	PUNCT
ftr-504	176	33	tax	tax	NOUN
ftr-504	176	34	consequences	consequence	NOUN
ftr-504	176	35	if	if	SCONJ
ftr-504	176	36	section	section	NOUN
ftr-504	176	37	754	754	NUM
ftr-504	176	38	election	election	NOUN
ftr-504	176	39	in	in	ADP
ftr-504	176	40	effect	effect	NOUN
ftr-504	176	41	(	(	PUNCT
ftr-504	176	42	a	a	X
ftr-504	176	43	)	)	PUNCT
ftr-504	176	44	overview	overview	NOUN
ftr-504	176	45	of	of	ADP
ftr-504	176	46	section	section	NOUN
ftr-504	176	47	754.-if	754.-if	NOUN
ftr-504	176	48	a	a	DET
ftr-504	176	49	partnership	partnership	NOUN
ftr-504	176	50	makes	make	VERB
ftr-504	176	51	a	a	DET
ftr-504	176	52	section	section	NOUN
ftr-504	176	53	754	754	NUM
ftr-504	176	54	election	election	NOUN
ftr-504	176	55	,	,	PUNCT
ftr-504	176	56	it	it	PRON
ftr-504	176	57	will	will	AUX
ftr-504	176	58	adjust	adjust	VERB
ftr-504	176	59	the	the	DET
ftr-504	176	60	basis	basis	NOUN
ftr-504	176	61	of	of	ADP
ftr-504	176	62	its	its	PRON
ftr-504	176	63	property	property	NOUN
ftr-504	176	64	under	under	ADP
ftr-504	176	65	section	section	NOUN
ftr-504	176	66	734(b	734(b	PROPN
ftr-504	176	67	)	)	PUNCT
ftr-504	176	68	in	in	ADP
ftr-504	176	69	connection	connection	NOUN
ftr-504	176	70	with	with	ADP
ftr-504	176	71	partnership	partnership	NOUN
ftr-504	176	72	distributions	distribution	NOUN
ftr-504	176	73	and	and	CCONJ
ftr-504	176	74	under	under	ADP
ftr-504	176	75	section	section	NOUN
ftr-504	176	76	743(b	743(b	PROPN
ftr-504	176	77	)	)	PUNCT
ftr-504	176	78	in	in	ADP
ftr-504	176	79	connection	connection	NOUN
ftr-504	176	80	with	with	ADP
ftr-504	176	81	transfers	transfer	NOUN
ftr-504	176	82	of	of	ADP
ftr-504	176	83	partnership	partnership	NOUN
ftr-504	176	84	interests	interest	NOUN
ftr-504	176	85	.	.	PUNCT
ftr-504	176	86	'	'	PUNCT
ftr-504	177	1	these	these	DET
ftr-504	177	2	adjustments	adjustment	NOUN
ftr-504	177	3	are	be	AUX
ftr-504	177	4	allocated	allocate	VERB
ftr-504	177	5	to	to	ADP
ftr-504	177	6	specific	specific	ADJ
ftr-504	177	7	partnership	partnership	NOUN
ftr-504	177	8	assets	asset	NOUN
ftr-504	177	9	in	in	ADP
ftr-504	177	10	accordance	accordance	NOUN
ftr-504	177	11	with	with	ADP
ftr-504	177	12	the	the	DET
ftr-504	177	13	rules	rule	NOUN
ftr-504	177	14	set	set	VERB
ftr-504	177	15	forth	forth	ADP
ftr-504	177	16	in	in	ADP
ftr-504	177	17	section	section	NOUN
ftr-504	177	18	755	755	NUM
ftr-504	177	19	and	and	CCONJ
ftr-504	177	20	the	the	DET
ftr-504	177	21	regulations	regulation	NOUN
ftr-504	177	22	thereunder?(b	thereunder?(b	NOUN
ftr-504	177	23	)	)	PUNCT
ftr-504	177	24	basis	basis	NOUN
ftr-504	177	25	adjustments	adjustment	NOUN
ftr-504	177	26	under	under	ADP
ftr-504	177	27	section	section	NOUN
ftr-504	177	28	743(b	743(b	PROPN
ftr-504	177	29	)	)	PUNCT
ftr-504	177	30	upon	upon	SCONJ
ftr-504	177	31	transfer	transfer	NOUN
ftr-504	177	32	of	of	ADP
ftr-504	177	33	a	a	DET
ftr-504	177	34	partnership	partnership	NOUN
ftr-504	177	35	interest.-if	interest.-if	NOUN
ftr-504	178	1	a	a	DET
ftr-504	178	2	partnership	partnership	NOUN
ftr-504	178	3	interest	interest	NOUN
ftr-504	178	4	is	be	AUX
ftr-504	178	5	transferred	transfer	VERB
ftr-504	178	6	while	while	SCONJ
ftr-504	178	7	a	a	DET
ftr-504	178	8	section	section	NOUN
ftr-504	178	9	754	754	NUM
ftr-504	178	10	election	election	NOUN
ftr-504	178	11	is	be	AUX
ftr-504	178	12	in	in	ADP
ftr-504	178	13	effect	effect	NOUN
ftr-504	178	14	,	,	PUNCT
ftr-504	178	15	the	the	DET
ftr-504	178	16	partnership	partnership	NOUN
ftr-504	178	17	must	must	AUX
ftr-504	178	18	either	either	CCONJ
ftr-504	178	19	increase	increase	VERB
ftr-504	178	20	the	the	DET
ftr-504	178	21	basis	basis	NOUN
ftr-504	178	22	of	of	ADP
ftr-504	178	23	its	its	PRON
ftr-504	178	24	property	property	NOUN
ftr-504	178	25	by	by	ADP
ftr-504	178	26	the	the	DET
ftr-504	178	27	excess	excess	NOUN
ftr-504	178	28	of	of	ADP
ftr-504	178	29	the	the	DET
ftr-504	178	30	transferee	transferee	NOUN
ftr-504	178	31	's	's	PART
ftr-504	178	32	basis	basis	NOUN
ftr-504	178	33	in	in	ADP
ftr-504	178	34	his	his	PRON
ftr-504	178	35	partnership	partnership	NOUN
ftr-504	178	36	interest	interest	NOUN
ftr-504	178	37	over	over	ADP
ftr-504	178	38	his	his	PRON
ftr-504	178	39	proportionate	proportionate	ADJ
ftr-504	178	40	share	share	NOUN
ftr-504	178	41	of	of	ADP
ftr-504	178	42	the	the	DET
ftr-504	178	43	basis	basis	NOUN
ftr-504	178	44	of	of	ADP
ftr-504	178	45	the	the	DET
ftr-504	178	46	partnership	partnership	NOUN
ftr-504	178	47	's	's	PART
ftr-504	178	48	property	property	NOUN
ftr-504	178	49	,	,	PUNCT
ftr-504	178	50	or	or	CCONJ
ftr-504	178	51	decrease	decrease	VERB
ftr-504	178	52	the	the	DET
ftr-504	178	53	basis	basis	NOUN
ftr-504	178	54	of	of	ADP
ftr-504	178	55	its	its	PRON
ftr-504	178	56	property	property	NOUN
ftr-504	178	57	by	by	ADP
ftr-504	178	58	the	the	DET
ftr-504	178	59	excess	excess	NOUN
ftr-504	178	60	of	of	ADP
ftr-504	178	61	the	the	DET
ftr-504	178	62	transferee	transferee	NOUN
ftr-504	178	63	's	's	PART
ftr-504	178	64	proportionate	proportionate	ADJ
ftr-504	178	65	share	share	NOUN
ftr-504	178	66	of	of	ADP
ftr-504	178	67	the	the	DET
ftr-504	178	68	basis	basis	NOUN
ftr-504	178	69	of	of	ADP
ftr-504	178	70	partnership	partnership	NOUN
ftr-504	178	71	property	property	NOUN
ftr-504	178	72	over	over	ADP
ftr-504	178	73	the	the	DET
ftr-504	178	74	basis	basis	NOUN
ftr-504	178	75	of	of	ADP
ftr-504	178	76	his	his	PRON
ftr-504	178	77	partnership	partnership	NOUN
ftr-504	178	78	interest	interest	NOUN
ftr-504	178	79	.	.	PUNCT
ftr-504	179	1	29	29	NUM
ftr-504	180	1	the	the	DET
ftr-504	180	2	adjustment	adjustment	NOUN
ftr-504	180	3	applies	apply	VERB
ftr-504	180	4	with	with	ADP
ftr-504	180	5	respect	respect	NOUN
ftr-504	180	6	to	to	ADP
ftr-504	180	7	the	the	DET
ftr-504	180	8	transferee	transferee	PROPN
ftr-504	180	9	partner	partner	NOUN
ftr-504	180	10	only	only	ADV
ftr-504	180	11	,	,	PUNCT
ftr-504	180	12	which	which	DET
ftr-504	180	13	partner	partner	NOUN
ftr-504	180	14	will	will	AUX
ftr-504	180	15	have	have	VERB
ftr-504	180	16	a	a	DET
ftr-504	180	17	special	special	ADJ
ftr-504	180	18	basis	basis	NOUN
ftr-504	180	19	for	for	ADP
ftr-504	180	20	those	those	DET
ftr-504	180	21	partnership	partnership	NOUN
ftr-504	180	22	properties	property	NOUN
ftr-504	180	23	which	which	PRON
ftr-504	180	24	are	be	AUX
ftr-504	180	25	adjusted	adjust	VERB
ftr-504	180	26	,	,	PUNCT
ftr-504	180	27	consisting	consist	VERB
ftr-504	180	28	of	of	ADP
ftr-504	180	29	his	his	PRON
ftr-504	180	30	share	share	NOUN
ftr-504	180	31	of	of	ADP
ftr-504	180	32	the	the	DET
ftr-504	180	33	common	common	ADJ
ftr-504	180	34	partnership	partnership	NOUN
ftr-504	180	35	basis	basis	NOUN
ftr-504	180	36	,	,	PUNCT
ftr-504	180	37	plus	plus	CCONJ
ftr-504	180	38	or	or	CCONJ
ftr-504	180	39	minus	minus	ADP
ftr-504	180	40	his	his	PRON
ftr-504	180	41	special	special	ADJ
ftr-504	180	42	basis	basis	NOUN
ftr-504	180	43	adjustments.3	adjustments.3	NOUN
ftr-504	180	44	'	'	PART
ftr-504	180	45	basis	basis	NOUN
ftr-504	180	46	adjustments	adjustment	NOUN
ftr-504	180	47	resulting	result	VERB
ftr-504	180	48	from	from	ADP
ftr-504	180	49	a	a	DET
ftr-504	180	50	partnership	partnership	NOUN
ftr-504	180	51	's	's	PART
ftr-504	180	52	section	section	NOUN
ftr-504	180	53	754	754	NUM
ftr-504	180	54	election	election	NOUN
ftr-504	180	55	are	be	AUX
ftr-504	180	56	allocated	allocate	VERB
ftr-504	180	57	to	to	ADP
ftr-504	180	58	specific	specific	ADJ
ftr-504	180	59	partnership	partnership	NOUN
ftr-504	180	60	assets	asset	NOUN
ftr-504	180	61	under	under	ADP
ftr-504	180	62	section	section	NOUN
ftr-504	180	63	755	755	NUM
ftr-504	180	64	and	and	CCONJ
ftr-504	180	65	the	the	DET
ftr-504	180	66	regulations	regulation	NOUN
ftr-504	180	67	thereunder	thereunder	NOUN
ftr-504	180	68	,	,	PUNCT
ftr-504	180	69	which	which	PRON
ftr-504	180	70	provide	provide	VERB
ftr-504	180	71	two	two	NUM
ftr-504	180	72	guiding	guide	VERB
ftr-504	180	73	principles	principle	NOUN
ftr-504	180	74	.	.	PUNCT
ftr-504	180	75	"	"	PUNCT
ftr-504	181	1	first	first	ADV
ftr-504	181	2	,	,	PUNCT
ftr-504	181	3	adjustments	adjustment	NOUN
ftr-504	181	4	ordinarily	ordinarily	ADV
ftr-504	181	5	must	must	AUX
ftr-504	181	6	be	be	AUX
ftr-504	181	7	allocated	allocate	VERB
ftr-504	181	8	in	in	ADP
ftr-504	181	9	a	a	DET
ftr-504	181	10	manner	manner	NOUN
ftr-504	181	11	that	that	PRON
ftr-504	181	12	reduces	reduce	VERB
ftr-504	181	13	the	the	DET
ftr-504	181	14	difference	difference	NOUN
ftr-504	181	15	between	between	ADP
ftr-504	181	16	26	26	NUM
ftr-504	181	17	.	.	PUNCT
ftr-504	182	1	see	see	VERB
ftr-504	182	2	irc	irc	PROPN
ftr-504	182	3	§	§	PROPN
ftr-504	182	4	§	§	PROPN
ftr-504	182	5	734	734	NUM
ftr-504	182	6	,	,	PUNCT
ftr-504	182	7	743	743	NUM
ftr-504	182	8	,	,	PUNCT
ftr-504	182	9	754	754	NUM
ftr-504	182	10	.	.	NOUN
ftr-504	182	11	27	27	NUM
ftr-504	182	12	.	.	PUNCT
ftr-504	183	1	once	once	ADV
ftr-504	183	2	made	make	VERB
ftr-504	183	3	,	,	PUNCT
ftr-504	183	4	the	the	DET
ftr-504	183	5	election	election	NOUN
ftr-504	183	6	applies	apply	VERB
ftr-504	183	7	to	to	ADP
ftr-504	183	8	all	all	DET
ftr-504	183	9	distributions	distribution	NOUN
ftr-504	183	10	of	of	ADP
ftr-504	183	11	property	property	NOUN
ftr-504	183	12	and	and	CCONJ
ftr-504	183	13	all	all	DET
ftr-504	183	14	transfers	transfer	NOUN
ftr-504	183	15	of	of	ADP
ftr-504	183	16	interests	interest	NOUN
ftr-504	183	17	in	in	ADP
ftr-504	183	18	the	the	DET
ftr-504	183	19	partnership	partnership	NOUN
ftr-504	183	20	during	during	ADP
ftr-504	183	21	the	the	DET
ftr-504	183	22	taxable	taxable	ADJ
ftr-504	183	23	year	year	NOUN
ftr-504	183	24	with	with	ADP
ftr-504	183	25	respect	respect	NOUN
ftr-504	183	26	to	to	ADP
ftr-504	183	27	which	which	PRON
ftr-504	183	28	the	the	DET
ftr-504	183	29	election	election	NOUN
ftr-504	183	30	is	be	AUX
ftr-504	183	31	made	make	VERB
ftr-504	183	32	and	and	CCONJ
ftr-504	183	33	for	for	ADP
ftr-504	183	34	all	all	DET
ftr-504	183	35	subsequent	subsequent	ADJ
ftr-504	183	36	taxable	taxable	ADJ
ftr-504	183	37	years	year	NOUN
ftr-504	183	38	.	.	PUNCT
ftr-504	184	1	irc	irc	PROPN
ftr-504	184	2	§	§	PROPN
ftr-504	184	3	754	754	NUM
ftr-504	184	4	.	.	PUNCT
ftr-504	185	1	if	if	SCONJ
ftr-504	185	2	a	a	DET
ftr-504	185	3	§	§	PROPN
ftr-504	185	4	754	754	NUM
ftr-504	185	5	election	election	NOUN
ftr-504	185	6	is	be	AUX
ftr-504	185	7	made	make	VERB
ftr-504	185	8	,	,	PUNCT
ftr-504	185	9	the	the	DET
ftr-504	185	10	adjustments	adjustment	NOUN
ftr-504	185	11	prescribed	prescribe	VERB
ftr-504	185	12	under	under	ADP
ftr-504	185	13	§	§	PROPN
ftr-504	185	14	§	§	PROPN
ftr-504	185	15	734	734	NUM
ftr-504	185	16	and	and	CCONJ
ftr-504	185	17	743	743	NUM
ftr-504	185	18	are	be	AUX
ftr-504	185	19	mandatory	mandatory	ADJ
ftr-504	185	20	;	;	PUNCT
ftr-504	185	21	a	a	DET
ftr-504	185	22	partnership	partnership	NOUN
ftr-504	185	23	can	can	AUX
ftr-504	185	24	not	not	PART
ftr-504	185	25	elect	elect	VERB
ftr-504	185	26	to	to	PART
ftr-504	185	27	make	make	VERB
ftr-504	185	28	adjustments	adjustment	NOUN
ftr-504	185	29	only	only	ADV
ftr-504	185	30	under	under	ADP
ftr-504	185	31	one	one	NUM
ftr-504	185	32	or	or	CCONJ
ftr-504	185	33	the	the	DET
ftr-504	185	34	other	other	ADJ
ftr-504	185	35	of	of	ADP
ftr-504	185	36	the	the	DET
ftr-504	185	37	sections	section	NOUN
ftr-504	185	38	.	.	PUNCT
ftr-504	186	1	regs	reg	NOUN
ftr-504	186	2	.	.	PUNCT
ftr-504	187	1	§	§	PROPN
ftr-504	187	2	1.754	1.754	NUM
ftr-504	187	3	-	-	SYM
ftr-504	187	4	1(a	1(a	NUM
ftr-504	187	5	)	)	PUNCT
ftr-504	187	6	.	.	PUNCT
ftr-504	188	1	an	an	DET
ftr-504	188	2	election	election	NOUN
ftr-504	188	3	may	may	AUX
ftr-504	188	4	be	be	AUX
ftr-504	188	5	revoked	revoke	VERB
ftr-504	188	6	in	in	ADP
ftr-504	188	7	accordance	accordance	NOUN
ftr-504	188	8	with	with	ADP
ftr-504	188	9	limitations	limitation	NOUN
ftr-504	188	10	contained	contain	VERB
ftr-504	188	11	in	in	ADP
ftr-504	188	12	the	the	DET
ftr-504	188	13	pertinent	pertinent	ADJ
ftr-504	188	14	regulations	regulation	NOUN
ftr-504	188	15	.	.	PUNCT
ftr-504	189	1	irc	irc	PROPN
ftr-504	189	2	§	§	PROPN
ftr-504	189	3	754	754	NUM
ftr-504	189	4	.	.	PUNCT
ftr-504	190	1	the	the	DET
ftr-504	190	2	procedure	procedure	NOUN
ftr-504	190	3	for	for	ADP
ftr-504	190	4	revoking	revoke	VERB
ftr-504	190	5	an	an	DET
ftr-504	190	6	election	election	NOUN
ftr-504	190	7	and	and	CCONJ
ftr-504	190	8	the	the	DET
ftr-504	190	9	grounds	ground	NOUN
ftr-504	190	10	on	on	ADP
ftr-504	190	11	which	which	PRON
ftr-504	190	12	an	an	DET
ftr-504	190	13	application	application	NOUN
ftr-504	190	14	for	for	ADP
ftr-504	190	15	revocation	revocation	NOUN
ftr-504	190	16	may	may	AUX
ftr-504	190	17	be	be	AUX
ftr-504	190	18	granted	grant	VERB
ftr-504	190	19	are	be	AUX
ftr-504	190	20	set	set	VERB
ftr-504	190	21	forth	forth	ADV
ftr-504	190	22	in	in	ADP
ftr-504	190	23	regs	reg	NOUN
ftr-504	190	24	.	.	PUNCT
ftr-504	191	1	§	§	PROPN
ftr-504	191	2	1.754	1.754	NUM
ftr-504	191	3	-	-	SYM
ftr-504	191	4	1(c	1(c	NUM
ftr-504	191	5	)	)	PUNCT
ftr-504	191	6	.	.	PUNCT
ftr-504	192	1	28	28	NUM
ftr-504	192	2	.	.	PUNCT
ftr-504	193	1	irc	irc	PROPN
ftr-504	193	2	§	§	PROPN
ftr-504	193	3	§	§	PROPN
ftr-504	193	4	734(c	734(c	NOUN
ftr-504	193	5	)	)	PUNCT
ftr-504	193	6	,	,	PUNCT
ftr-504	193	7	743(c	743(c	PROPN
ftr-504	193	8	)	)	PUNCT
ftr-504	193	9	;	;	PUNCT
ftr-504	193	10	regs	reg	NOUN
ftr-504	193	11	.	.	PUNCT
ftr-504	194	1	§	§	PROPN
ftr-504	194	2	§	§	PROPN
ftr-504	194	3	1.734	1.734	NUM
ftr-504	194	4	-	-	SYM
ftr-504	194	5	1(c	1(c	NUM
ftr-504	194	6	)	)	PUNCT
ftr-504	194	7	,	,	PUNCT
ftr-504	194	8	1.743	1.743	NUM
ftr-504	194	9	-	-	SYM
ftr-504	194	10	1(c	1(c	NUM
ftr-504	194	11	)	)	PUNCT
ftr-504	194	12	.	.	PUNCT
ftr-504	195	1	29	29	NUM
ftr-504	195	2	.	.	PUNCT
ftr-504	195	3	irc	irc	PROPN
ftr-504	195	4	§	§	PROPN
ftr-504	195	5	743(b	743(b	PROPN
ftr-504	195	6	)	)	PUNCT
ftr-504	195	7	.	.	PUNCT
ftr-504	196	1	a	a	DET
ftr-504	196	2	partner	partner	NOUN
ftr-504	196	3	's	's	PART
ftr-504	196	4	proportionate	proportionate	ADJ
ftr-504	196	5	share	share	NOUN
ftr-504	196	6	of	of	ADP
ftr-504	196	7	the	the	DET
ftr-504	196	8	partnership	partnership	NOUN
ftr-504	196	9	's	's	PART
ftr-504	196	10	basis	basis	NOUN
ftr-504	196	11	in	in	ADP
ftr-504	196	12	its	its	PRON
ftr-504	196	13	property	property	NOUN
ftr-504	196	14	is	be	AUX
ftr-504	196	15	the	the	DET
ftr-504	196	16	"	"	PUNCT
ftr-504	196	17	sum	sum	NOUN
ftr-504	196	18	of	of	ADP
ftr-504	196	19	his	his	PRON
ftr-504	196	20	interest	interest	NOUN
ftr-504	196	21	as	as	ADP
ftr-504	196	22	a	a	DET
ftr-504	196	23	partner	partner	NOUN
ftr-504	196	24	in	in	ADP
ftr-504	196	25	partnership	partnership	NOUN
ftr-504	196	26	capital	capital	NOUN
ftr-504	196	27	and	and	CCONJ
ftr-504	196	28	surplus	surplus	NOUN
ftr-504	196	29	,	,	PUNCT
ftr-504	196	30	plus	plus	CCONJ
ftr-504	196	31	his	his	PRON
ftr-504	196	32	share	share	NOUN
ftr-504	196	33	of	of	ADP
ftr-504	196	34	partnership	partnership	NOUN
ftr-504	196	35	liabilities	liability	NOUN
ftr-504	196	36	.	.	PUNCT
ftr-504	196	37	"	"	PUNCT
ftr-504	197	1	regs	reg	NOUN
ftr-504	197	2	.	.	PUNCT
ftr-504	198	1	§	§	PROPN
ftr-504	198	2	1.743	1.743	NUM
ftr-504	198	3	-	-	SYM
ftr-504	198	4	1	1	NUM
ftr-504	198	5	(	(	PUNCT
ftr-504	198	6	b)(i	b)(i	NUM
ftr-504	198	7	)	)	PUNCT
ftr-504	198	8	.	.	PUNCT
ftr-504	199	1	if	if	SCONJ
ftr-504	199	2	.	.	PUNCT
ftr-504	200	1	for	for	ADP
ftr-504	200	2	example	example	NOUN
ftr-504	200	3	.	.	PUNCT
ftr-504	201	1	a	a	DET
ftr-504	201	2	partner	partner	NOUN
ftr-504	201	3	holds	hold	VERB
ftr-504	201	4	a	a	DET
ftr-504	201	5	onethird	onethird	PROPN
ftr-504	201	6	interest	interest	NOUN
ftr-504	201	7	in	in	ADP
ftr-504	201	8	partnership	partnership	NOUN
ftr-504	201	9	capital	capital	NOUN
ftr-504	201	10	and	and	CCONJ
ftr-504	201	11	profits	profit	NOUN
ftr-504	201	12	,	,	PUNCT
ftr-504	201	13	his	his	PRON
ftr-504	201	14	share	share	NOUN
ftr-504	201	15	of	of	ADP
ftr-504	201	16	the	the	DET
ftr-504	201	17	adjusted	adjusted	ADJ
ftr-504	201	18	basis	basis	NOUN
ftr-504	201	19	of	of	ADP
ftr-504	201	20	partnership	partnership	NOUN
ftr-504	201	21	property	property	NOUN
ftr-504	201	22	generally	generally	ADV
ftr-504	201	23	will	will	AUX
ftr-504	201	24	be	be	AUX
ftr-504	201	25	one	one	NUM
ftr-504	201	26	-	-	PUNCT
ftr-504	201	27	third	third	NOUN
ftr-504	201	28	of	of	ADP
ftr-504	201	29	the	the	DET
ftr-504	201	30	partnership	partnership	NOUN
ftr-504	201	31	's	's	PART
ftr-504	201	32	basis	basis	NOUN
ftr-504	201	33	.	.	PUNCT
ftr-504	202	1	i	i	PRON
ftr-504	202	2	d.	d.	PROPN
ftr-504	202	3	30	30	NUM
ftr-504	202	4	.	.	PUNCT
ftr-504	203	1	irc	irc	PROPN
ftr-504	203	2	§	§	PROPN
ftr-504	203	3	743(b	743(b	PROPN
ftr-504	203	4	)	)	PUNCT
ftr-504	203	5	;	;	PUNCT
ftr-504	203	6	regs	reg	NOUN
ftr-504	203	7	.	.	PUNCT
ftr-504	204	1	§	§	PROPN
ftr-504	204	2	1.743	1.743	NUM
ftr-504	204	3	-	-	SYM
ftr-504	204	4	1(b)(i)(ii	1(b)(i)(ii	NUM
ftr-504	204	5	)	)	PUNCT
ftr-504	204	6	.	.	PUNCT
ftr-504	205	1	31	31	NUM
ftr-504	205	2	.	.	PUNCT
ftr-504	205	3	irc	irc	VERB
ftr-504	205	4	§	§	PROPN
ftr-504	205	5	§	§	PROPN
ftr-504	205	6	734(c	734(c	NOUN
ftr-504	205	7	)	)	PUNCT
ftr-504	205	8	,	,	PUNCT
ftr-504	205	9	743(c	743(c	PROPN
ftr-504	205	10	)	)	PUNCT
ftr-504	205	11	;	;	PUNCT
ftr-504	205	12	regs	reg	NOUN
ftr-504	205	13	.	.	PUNCT
ftr-504	206	1	§	§	PROPN
ftr-504	206	2	§	§	PROPN
ftr-504	206	3	1.734	1.734	NUM
ftr-504	206	4	-	-	SYM
ftr-504	206	5	1(c	1(c	NUM
ftr-504	206	6	)	)	PUNCT
ftr-504	206	7	,	,	PUNCT
ftr-504	206	8	1.743	1.743	NUM
ftr-504	206	9	-	-	SYM
ftr-504	206	10	1(c	1(c	NUM
ftr-504	206	11	)	)	PUNCT
ftr-504	206	12	.	.	PUNCT
ftr-504	207	1	1994	1994	NUM
ftr-504	207	2	]	]	PUNCT
ftr-504	207	3	florida	florida	PROPN
ftr-504	207	4	tax	tax	PROPN
ftr-504	207	5	review	review	NOUN
ftr-504	207	6	the	the	DET
ftr-504	207	7	fair	fair	ADJ
ftr-504	207	8	market	market	NOUN
ftr-504	207	9	value	value	NOUN
ftr-504	207	10	and	and	CCONJ
ftr-504	207	11	adjusted	adjust	VERB
ftr-504	207	12	basis	basis	NOUN
ftr-504	207	13	of	of	ADP
ftr-504	207	14	such	such	ADJ
ftr-504	207	15	properties.32	properties.32	NOUN
ftr-504	207	16	thus	thus	ADV
ftr-504	207	17	,	,	PUNCT
ftr-504	207	18	an	an	DET
ftr-504	207	19	adjustment	adjustment	NOUN
ftr-504	207	20	that	that	PRON
ftr-504	207	21	increases	increase	VERB
ftr-504	207	22	basis	basis	NOUN
ftr-504	207	23	usually	usually	ADV
ftr-504	207	24	must	must	AUX
ftr-504	207	25	be	be	AUX
ftr-504	207	26	allocated	allocate	VERB
ftr-504	207	27	only	only	ADV
ftr-504	207	28	to	to	ADP
ftr-504	207	29	assets	asset	NOUN
ftr-504	207	30	whose	whose	DET
ftr-504	207	31	fair	fair	ADJ
ftr-504	207	32	market	market	NOUN
ftr-504	207	33	values	value	NOUN
ftr-504	207	34	exceed	exceed	VERB
ftr-504	207	35	their	their	PRON
ftr-504	207	36	bases	basis	NOUN
ftr-504	207	37	,	,	PUNCT
ftr-504	207	38	while	while	SCONJ
ftr-504	207	39	one	one	NUM
ftr-504	207	40	that	that	PRON
ftr-504	207	41	decreases	decrease	VERB
ftr-504	207	42	basis	basis	NOUN
ftr-504	207	43	must	must	AUX
ftr-504	207	44	be	be	AUX
ftr-504	207	45	allocated	allocate	VERB
ftr-504	207	46	only	only	ADV
ftr-504	207	47	to	to	ADP
ftr-504	207	48	assets	asset	NOUN
ftr-504	207	49	whose	whose	DET
ftr-504	207	50	bases	basis	NOUN
ftr-504	207	51	exceed	exceed	VERB
ftr-504	207	52	their	their	PRON
ftr-504	207	53	fair	fair	ADJ
ftr-504	207	54	market	market	NOUN
ftr-504	207	55	values	value	NOUN
ftr-504	207	56	.	.	PUNCT
ftr-504	208	1	33	33	NUM
ftr-504	208	2	second	second	ADJ
ftr-504	208	3	,	,	PUNCT
ftr-504	208	4	in	in	ADP
ftr-504	208	5	allocating	allocate	VERB
ftr-504	208	6	basis	basis	NOUN
ftr-504	208	7	adjustments	adjustment	NOUN
ftr-504	208	8	,	,	PUNCT
ftr-504	208	9	the	the	DET
ftr-504	208	10	partnership	partnership	NOUN
ftr-504	208	11	's	's	PART
ftr-504	208	12	property	property	NOUN
ftr-504	208	13	is	be	AUX
ftr-504	208	14	divided	divide	VERB
ftr-504	208	15	into	into	ADP
ftr-504	208	16	two	two	NUM
ftr-504	208	17	classes	class	NOUN
ftr-504	208	18	:	:	PUNCT
ftr-504	208	19	one	one	NUM
ftr-504	208	20	,	,	PUNCT
ftr-504	208	21	capital	capital	NOUN
ftr-504	208	22	assets	asset	NOUN
ftr-504	208	23	and	and	CCONJ
ftr-504	208	24	property	property	NOUN
ftr-504	208	25	described	describe	VERB
ftr-504	208	26	in	in	ADP
ftr-504	208	27	section	section	NOUN
ftr-504	208	28	1231	1231	NUM
ftr-504	208	29	(	(	PUNCT
ftr-504	208	30	b	b	NOUN
ftr-504	208	31	)	)	PUNCT
ftr-504	208	32	32	32	NUM
ftr-504	208	33	.	.	PUNCT
ftr-504	209	1	irc	irc	PROPN
ftr-504	209	2	§	§	PROPN
ftr-504	209	3	755(a)(1	755(a)(1	PROPN
ftr-504	209	4	)	)	PUNCT
ftr-504	209	5	.	.	PUNCT
ftr-504	210	1	33	33	NUM
ftr-504	210	2	.	.	PUNCT
ftr-504	210	3	regs	regs	PROPN
ftr-504	210	4	.	.	PUNCT
ftr-504	211	1	§	§	PROPN
ftr-504	211	2	1.755	1.755	NUM
ftr-504	211	3	-	-	PUNCT
ftr-504	211	4	i(a)(l)(i	i(a)(l)(i	NUM
ftr-504	211	5	)	)	PUNCT
ftr-504	211	6	,	,	PUNCT
ftr-504	211	7	(	(	PUNCT
ftr-504	211	8	ii	ii	NOUN
ftr-504	211	9	)	)	PUNCT
ftr-504	211	10	.	.	PUNCT
ftr-504	212	1	thus	thus	ADV
ftr-504	212	2	,	,	PUNCT
ftr-504	212	3	an	an	DET
ftr-504	212	4	upward	upward	ADJ
ftr-504	212	5	adjustment	adjustment	NOUN
ftr-504	212	6	can	can	AUX
ftr-504	212	7	only	only	ADV
ftr-504	212	8	reduce	reduce	VERB
ftr-504	212	9	gain	gain	NOUN
ftr-504	212	10	,	,	PUNCT
ftr-504	212	11	and	and	CCONJ
ftr-504	212	12	not	not	PART
ftr-504	212	13	increase	increase	VERB
ftr-504	212	14	loss	loss	NOUN
ftr-504	212	15	inherent	inherent	ADJ
ftr-504	212	16	in	in	ADP
ftr-504	212	17	partnership	partnership	NOUN
ftr-504	212	18	property	property	NOUN
ftr-504	212	19	,	,	PUNCT
ftr-504	212	20	and	and	CCONJ
ftr-504	212	21	a	a	DET
ftr-504	212	22	downward	downward	ADJ
ftr-504	212	23	adjustment	adjustment	NOUN
ftr-504	212	24	can	can	AUX
ftr-504	212	25	only	only	ADV
ftr-504	212	26	reduce	reduce	VERB
ftr-504	212	27	loss	loss	NOUN
ftr-504	212	28	and	and	CCONJ
ftr-504	212	29	not	not	PART
ftr-504	212	30	increase	increase	VERB
ftr-504	212	31	gain	gain	NOUN
ftr-504	212	32	.	.	PUNCT
ftr-504	213	1	therefore	therefore	ADV
ftr-504	213	2	,	,	PUNCT
ftr-504	213	3	such	such	ADJ
ftr-504	213	4	adjustments	adjustment	NOUN
ftr-504	213	5	will	will	AUX
ftr-504	213	6	not	not	PART
ftr-504	213	7	always	always	ADV
ftr-504	213	8	conform	conform	VERB
ftr-504	213	9	a	a	DET
ftr-504	213	10	transferee	transferee	PROPN
ftr-504	213	11	partner	partner	NOUN
ftr-504	213	12	's	's	PART
ftr-504	213	13	share	share	NOUN
ftr-504	213	14	of	of	ADP
ftr-504	213	15	the	the	DET
ftr-504	213	16	basis	basis	NOUN
ftr-504	213	17	of	of	ADP
ftr-504	213	18	the	the	DET
ftr-504	213	19	partnership	partnership	NOUN
ftr-504	213	20	's	's	PART
ftr-504	213	21	property	property	NOUN
ftr-504	213	22	to	to	ADP
ftr-504	213	23	his	his	PRON
ftr-504	213	24	share	share	NOUN
ftr-504	213	25	of	of	ADP
ftr-504	213	26	the	the	DET
ftr-504	213	27	fair	fair	ADJ
ftr-504	213	28	market	market	NOUN
ftr-504	213	29	value	value	NOUN
ftr-504	213	30	of	of	ADP
ftr-504	213	31	such	such	ADJ
ftr-504	213	32	property	property	NOUN
ftr-504	213	33	.	.	PUNCT
ftr-504	214	1	for	for	ADP
ftr-504	214	2	example	example	NOUN
ftr-504	214	3	,	,	PUNCT
ftr-504	214	4	assume	assume	VERB
ftr-504	214	5	that	that	SCONJ
ftr-504	214	6	the	the	DET
ftr-504	214	7	balance	balance	NOUN
ftr-504	214	8	sheet	sheet	NOUN
ftr-504	214	9	of	of	ADP
ftr-504	214	10	the	the	DET
ftr-504	214	11	wxy	wxy	PROPN
ftr-504	214	12	partnership	partnership	PROPN
ftr-504	214	13	,	,	PUNCT
ftr-504	214	14	which	which	PRON
ftr-504	214	15	has	have	VERB
ftr-504	214	16	a	a	DET
ftr-504	214	17	§	§	ADJ
ftr-504	214	18	754	754	NUM
ftr-504	214	19	election	election	NOUN
ftr-504	214	20	in	in	ADP
ftr-504	214	21	effect	effect	NOUN
ftr-504	214	22	,	,	PUNCT
ftr-504	214	23	is	be	AUX
ftr-504	214	24	as	as	SCONJ
ftr-504	214	25	follows	follow	VERB
ftr-504	214	26	:	:	PUNCT
ftr-504	214	27	basis	basis	NOUN
ftr-504	214	28	fmv	fmv	PROPN
ftr-504	214	29	gain	gain	VERB
ftr-504	214	30	(	(	PUNCT
ftr-504	214	31	or	or	CCONJ
ftr-504	214	32	loss	loss	NOUN
ftr-504	214	33	)	)	PUNCT
ftr-504	214	34	asset	asset	NOUN
ftr-504	214	35	1	1	NUM
ftr-504	214	36	0	0	NUM
ftr-504	214	37	300	300	NUM
ftr-504	214	38	300	300	NUM
ftr-504	214	39	asset	asset	NOUN
ftr-504	214	40	2	2	NUM
ftr-504	214	41	90	90	NUM
ftr-504	214	42	60	60	NUM
ftr-504	214	43	(	(	PUNCT
ftr-504	214	44	30	30	NUM
ftr-504	214	45	)	)	PUNCT
ftr-504	214	46	total	total	NOUN
ftr-504	214	47	90	90	NUM
ftr-504	214	48	360	360	NUM
ftr-504	214	49	270	270	NUM
ftr-504	214	50	partners	partner	NOUN
ftr-504	214	51	'	'	PART
ftr-504	214	52	equity	equity	NOUN
ftr-504	214	53	w	w	NOUN
ftr-504	214	54	30	30	NUM
ftr-504	214	55	120	120	NUM
ftr-504	214	56	90	90	NUM
ftr-504	214	57	x	x	SYM
ftr-504	214	58	30	30	NUM
ftr-504	214	59	120	120	NUM
ftr-504	214	60	90	90	NUM
ftr-504	214	61	y	y	NUM
ftr-504	214	62	30	30	NUM
ftr-504	214	63	120	120	NUM
ftr-504	214	64	90	90	NUM
ftr-504	214	65	total	total	NOUN
ftr-504	214	66	90	90	NUM
ftr-504	214	67	360	360	NUM
ftr-504	214	68	270	270	NUM
ftr-504	214	69	if	if	SCONJ
ftr-504	214	70	z	z	NOUN
ftr-504	214	71	purchases	purchase	VERB
ftr-504	214	72	w	w	PROPN
ftr-504	214	73	's	's	PART
ftr-504	214	74	one	one	NUM
ftr-504	214	75	-	-	PUNCT
ftr-504	214	76	third	third	NOUN
ftr-504	214	77	capital	capital	NOUN
ftr-504	214	78	and	and	CCONJ
ftr-504	214	79	profits	profit	VERB
ftr-504	214	80	interest	interest	NOUN
ftr-504	214	81	for	for	ADP
ftr-504	214	82	$	$	SYM
ftr-504	214	83	120	120	NUM
ftr-504	214	84	,	,	PUNCT
ftr-504	214	85	w	w	PROPN
ftr-504	214	86	will	will	AUX
ftr-504	214	87	recognize	recognize	VERB
ftr-504	214	88	gain	gain	NOUN
ftr-504	214	89	of	of	ADP
ftr-504	214	90	$	$	SYM
ftr-504	214	91	90	90	NUM
ftr-504	214	92	.	.	PUNCT
ftr-504	214	93	by	by	ADP
ftr-504	214	94	paying	pay	VERB
ftr-504	214	95	the	the	DET
ftr-504	214	96	equivalent	equivalent	NOUN
ftr-504	214	97	of	of	ADP
ftr-504	214	98	his	his	PRON
ftr-504	214	99	share	share	NOUN
ftr-504	214	100	of	of	ADP
ftr-504	214	101	the	the	DET
ftr-504	214	102	fair	fair	ADJ
ftr-504	214	103	market	market	NOUN
ftr-504	214	104	value	value	NOUN
ftr-504	214	105	of	of	ADP
ftr-504	214	106	the	the	DET
ftr-504	214	107	partnership	partnership	NOUN
ftr-504	214	108	's	's	PART
ftr-504	214	109	assets	asset	NOUN
ftr-504	214	110	,	,	PUNCT
ftr-504	214	111	z	z	PROPN
ftr-504	214	112	should	should	AUX
ftr-504	214	113	be	be	AUX
ftr-504	214	114	entitled	entitle	VERB
ftr-504	214	115	to	to	ADP
ftr-504	214	116	an	an	DET
ftr-504	214	117	overall	overall	ADJ
ftr-504	214	118	basis	basis	NOUN
ftr-504	214	119	of	of	ADP
ftr-504	214	120	$	$	SYM
ftr-504	214	121	100	100	NUM
ftr-504	214	122	in	in	ADP
ftr-504	214	123	asset	asset	NOUN
ftr-504	214	124	i	i	PRON
ftr-504	214	125	and	and	CCONJ
ftr-504	214	126	$	$	SYM
ftr-504	214	127	20	20	NUM
ftr-504	214	128	in	in	ADP
ftr-504	214	129	asset	asset	NOUN
ftr-504	214	130	2	2	NUM
ftr-504	214	131	(	(	PUNCT
ftr-504	214	132	onethird	onethird	NOUN
ftr-504	214	133	of	of	ADP
ftr-504	214	134	each	each	DET
ftr-504	214	135	asset	asset	NOUN
ftr-504	214	136	's	's	PART
ftr-504	214	137	fair	fair	ADJ
ftr-504	214	138	market	market	NOUN
ftr-504	214	139	value	value	NOUN
ftr-504	214	140	)	)	PUNCT
ftr-504	214	141	.	.	PUNCT
ftr-504	215	1	if	if	SCONJ
ftr-504	215	2	so	so	ADV
ftr-504	215	3	,	,	PUNCT
ftr-504	215	4	he	he	PRON
ftr-504	215	5	would	would	AUX
ftr-504	215	6	be	be	AUX
ftr-504	215	7	allocated	allocate	VERB
ftr-504	215	8	no	no	DET
ftr-504	215	9	gain	gain	NOUN
ftr-504	215	10	or	or	CCONJ
ftr-504	215	11	loss	loss	NOUN
ftr-504	215	12	if	if	SCONJ
ftr-504	215	13	the	the	DET
ftr-504	215	14	partnership	partnership	NOUN
ftr-504	215	15	sold	sell	VERB
ftr-504	215	16	either	either	CCONJ
ftr-504	215	17	asset	asset	NOUN
ftr-504	215	18	for	for	ADP
ftr-504	215	19	its	its	PRON
ftr-504	215	20	fair	fair	ADJ
ftr-504	215	21	market	market	NOUN
ftr-504	215	22	value	value	NOUN
ftr-504	215	23	.	.	PUNCT
ftr-504	216	1	but	but	CCONJ
ftr-504	216	2	that	that	DET
ftr-504	216	3	result	result	NOUN
ftr-504	216	4	does	do	AUX
ftr-504	216	5	not	not	PART
ftr-504	216	6	occur	occur	VERB
ftr-504	216	7	under	under	ADP
ftr-504	216	8	the	the	DET
ftr-504	216	9	general	general	ADJ
ftr-504	216	10	provisions	provision	NOUN
ftr-504	216	11	of	of	ADP
ftr-504	216	12	the	the	DET
ftr-504	216	13	regulations	regulation	NOUN
ftr-504	216	14	.	.	PUNCT
ftr-504	217	1	the	the	DET
ftr-504	217	2	$	$	SYM
ftr-504	217	3	90	90	NUM
ftr-504	217	4	upward	upward	ADJ
ftr-504	217	5	special	special	ADJ
ftr-504	217	6	basis	basis	NOUN
ftr-504	217	7	adjustment	adjustment	NOUN
ftr-504	217	8	to	to	PART
ftr-504	217	9	which	which	PRON
ftr-504	217	10	z	z	NOUN
ftr-504	217	11	is	be	AUX
ftr-504	217	12	entitled	entitle	VERB
ftr-504	217	13	under	under	ADP
ftr-504	217	14	§	§	PROPN
ftr-504	217	15	743(b	743(b	PROPN
ftr-504	217	16	)	)	PUNCT
ftr-504	217	17	must	must	AUX
ftr-504	217	18	be	be	AUX
ftr-504	217	19	allocated	allocate	VERB
ftr-504	217	20	entirely	entirely	ADV
ftr-504	217	21	to	to	ADP
ftr-504	217	22	asset	asset	NOUN
ftr-504	217	23	1	1	NUM
ftr-504	217	24	,	,	PUNCT
ftr-504	217	25	whose	whose	DET
ftr-504	217	26	value	value	NOUN
ftr-504	217	27	exceeds	exceed	VERB
ftr-504	217	28	its	its	PRON
ftr-504	217	29	adjusted	adjusted	ADJ
ftr-504	217	30	basis	basis	NOUN
ftr-504	217	31	,	,	PUNCT
ftr-504	217	32	giving	give	VERB
ftr-504	217	33	z	z	NOUN
ftr-504	217	34	a	a	DET
ftr-504	217	35	special	special	ADJ
ftr-504	217	36	basis	basis	NOUN
ftr-504	217	37	therein	therein	ADV
ftr-504	217	38	of	of	ADP
ftr-504	217	39	$	$	SYM
ftr-504	217	40	90	90	NUM
ftr-504	217	41	.	.	PUNCT
ftr-504	218	1	thus	thus	ADV
ftr-504	218	2	,	,	PUNCT
ftr-504	218	3	z	z	NOUN
ftr-504	218	4	would	would	AUX
ftr-504	218	5	be	be	AUX
ftr-504	218	6	allocated	allocate	VERB
ftr-504	218	7	$	$	SYM
ftr-504	218	8	10	10	NUM
ftr-504	218	9	of	of	ADP
ftr-504	218	10	gain	gain	NOUN
ftr-504	218	11	from	from	ADP
ftr-504	218	12	the	the	DET
ftr-504	218	13	sale	sale	NOUN
ftr-504	218	14	of	of	ADP
ftr-504	218	15	asset	asset	NOUN
ftr-504	218	16	1	1	NUM
ftr-504	218	17	and	and	CCONJ
ftr-504	218	18	$	$	SYM
ftr-504	218	19	10	10	NUM
ftr-504	218	20	of	of	ADP
ftr-504	218	21	loss	loss	NOUN
ftr-504	218	22	from	from	ADP
ftr-504	218	23	the	the	DET
ftr-504	218	24	sale	sale	NOUN
ftr-504	218	25	of	of	ADP
ftr-504	218	26	asset	asset	NOUN
ftr-504	218	27	2	2	NUM
ftr-504	218	28	representing	represent	VERB
ftr-504	218	29	,	,	PUNCT
ftr-504	218	30	for	for	ADP
ftr-504	218	31	asset	asset	NOUN
ftr-504	218	32	1	1	NUM
ftr-504	218	33	,	,	PUNCT
ftr-504	218	34	the	the	DET
ftr-504	218	35	difference	difference	NOUN
ftr-504	218	36	between	between	ADP
ftr-504	218	37	$	$	SYM
ftr-504	218	38	100	100	NUM
ftr-504	218	39	(	(	PUNCT
ftr-504	218	40	z	z	PROPN
ftr-504	218	41	's	's	PART
ftr-504	218	42	one	one	NUM
ftr-504	218	43	-	-	PUNCT
ftr-504	218	44	third	third	ADJ
ftr-504	218	45	share	share	NOUN
ftr-504	218	46	of	of	ADP
ftr-504	218	47	the	the	DET
ftr-504	218	48	asset	asset	NOUN
ftr-504	218	49	's	's	PART
ftr-504	218	50	$	$	SYM
ftr-504	218	51	300	300	NUM
ftr-504	218	52	fair	fair	ADJ
ftr-504	218	53	market	market	NOUN
ftr-504	218	54	value	value	NOUN
ftr-504	218	55	)	)	PUNCT
ftr-504	218	56	and	and	CCONJ
ftr-504	218	57	$	$	SYM
ftr-504	218	58	90	90	NUM
ftr-504	218	59	(	(	PUNCT
ftr-504	218	60	z	z	NOUN
ftr-504	218	61	's	's	PART
ftr-504	218	62	special	special	ADJ
ftr-504	218	63	basis	basis	NOUN
ftr-504	218	64	in	in	ADP
ftr-504	218	65	asset	asset	NOUN
ftr-504	218	66	1	1	NUM
ftr-504	218	67	)	)	PUNCT
ftr-504	218	68	and	and	CCONJ
ftr-504	218	69	for	for	ADP
ftr-504	218	70	asset	asset	NOUN
ftr-504	218	71	2	2	NUM
ftr-504	218	72	,	,	PUNCT
ftr-504	218	73	the	the	DET
ftr-504	218	74	difference	difference	NOUN
ftr-504	218	75	between	between	ADP
ftr-504	218	76	$	$	SYM
ftr-504	218	77	30	30	NUM
ftr-504	218	78	(	(	PUNCT
ftr-504	218	79	z	z	PROPN
ftr-504	218	80	's	's	PART
ftr-504	218	81	one	one	NUM
ftr-504	218	82	-	-	PUNCT
ftr-504	218	83	third	third	ADJ
ftr-504	218	84	share	share	NOUN
ftr-504	218	85	of	of	ADP
ftr-504	218	86	the	the	DET
ftr-504	218	87	partnership	partnership	NOUN
ftr-504	218	88	's	's	PART
ftr-504	218	89	basis	basis	NOUN
ftr-504	218	90	in	in	ADP
ftr-504	218	91	the	the	DET
ftr-504	218	92	asset	asset	NOUN
ftr-504	218	93	)	)	PUNCT
ftr-504	218	94	and	and	CCONJ
ftr-504	218	95	$	$	SYM
ftr-504	218	96	20	20	NUM
ftr-504	218	97	(	(	PUNCT
ftr-504	218	98	z	z	PROPN
ftr-504	218	99	's	's	PART
ftr-504	218	100	one	one	NUM
ftr-504	218	101	-	-	PUNCT
ftr-504	218	102	third	third	ADJ
ftr-504	218	103	share	share	NOUN
ftr-504	218	104	of	of	ADP
ftr-504	218	105	the	the	DET
ftr-504	218	106	asset	asset	NOUN
ftr-504	218	107	's	's	PART
ftr-504	218	108	$	$	SYM
ftr-504	218	109	60	60	NUM
ftr-504	218	110	fair	fair	ADJ
ftr-504	218	111	market	market	NOUN
ftr-504	218	112	value	value	NOUN
ftr-504	218	113	)	)	PUNCT
ftr-504	218	114	.	.	PUNCT
ftr-504	219	1	z	z	NOUN
ftr-504	219	2	could	could	AUX
ftr-504	219	3	avoid	avoid	VERB
ftr-504	219	4	allocation	allocation	NOUN
ftr-504	219	5	of	of	ADP
ftr-504	219	6	such	such	ADJ
ftr-504	219	7	gain	gain	NOUN
ftr-504	219	8	or	or	CCONJ
ftr-504	219	9	loss	loss	NOUN
ftr-504	219	10	if	if	SCONJ
ftr-504	219	11	he	he	PRON
ftr-504	219	12	obtained	obtain	VERB
ftr-504	219	13	a	a	DET
ftr-504	219	14	net	net	ADJ
ftr-504	219	15	$	$	SYM
ftr-504	219	16	90	90	NUM
ftr-504	219	17	of	of	ADP
ftr-504	219	18	basis	basis	NOUN
ftr-504	219	19	adjustments	adjustment	NOUN
ftr-504	219	20	linked	link	VERB
ftr-504	219	21	to	to	ADP
ftr-504	219	22	each	each	DET
ftr-504	219	23	asset	asset	NOUN
ftr-504	219	24	's	's	PART
ftr-504	219	25	fair	fair	ADJ
ftr-504	219	26	market	market	NOUN
ftr-504	219	27	value	value	NOUN
ftr-504	219	28	-	-	PUNCT
ftr-504	219	29	that	that	ADV
ftr-504	219	30	is	be	AUX
ftr-504	219	31	,	,	PUNCT
ftr-504	219	32	a	a	DET
ftr-504	219	33	$	$	SYM
ftr-504	219	34	100	100	NUM
ftr-504	219	35	upward	upward	ADJ
ftr-504	219	36	special	special	ADJ
ftr-504	219	37	basis	basis	NOUN
ftr-504	219	38	adjustment	adjustment	NOUN
ftr-504	219	39	with	with	ADP
ftr-504	219	40	respect	respect	NOUN
ftr-504	219	41	to	to	ADP
ftr-504	219	42	asset	asset	NOUN
ftr-504	219	43	i	i	PRON
ftr-504	219	44	and	and	CCONJ
ftr-504	219	45	a	a	DET
ftr-504	219	46	$	$	SYM
ftr-504	219	47	10	10	NUM
ftr-504	219	48	downward	downward	ADJ
ftr-504	219	49	special	special	ADJ
ftr-504	219	50	basis	basis	NOUN
ftr-504	219	51	adjustment	adjustment	NOUN
ftr-504	219	52	with	with	ADP
ftr-504	219	53	respect	respect	NOUN
ftr-504	219	54	to	to	ADP
ftr-504	219	55	asset	asset	NOUN
ftr-504	219	56	2	2	NUM
ftr-504	219	57	.	.	PUNCT
ftr-504	220	1	his	his	PRON
ftr-504	220	2	special	special	ADJ
ftr-504	220	3	basis	basis	NOUN
ftr-504	220	4	would	would	AUX
ftr-504	220	5	then	then	ADV
ftr-504	220	6	be	be	AUX
ftr-504	220	7	equal	equal	ADJ
ftr-504	220	8	to	to	ADP
ftr-504	220	9	one	one	NUM
ftr-504	220	10	-	-	PUNCT
ftr-504	220	11	third	third	NOUN
ftr-504	220	12	of	of	ADP
ftr-504	220	13	each	each	DET
ftr-504	220	14	asset	asset	NOUN
ftr-504	220	15	's	's	PART
ftr-504	220	16	fair	fair	ADJ
ftr-504	220	17	market	market	NOUN
ftr-504	220	18	value	value	NOUN
ftr-504	220	19	.	.	PUNCT
ftr-504	221	1	partnerships	partnership	NOUN
ftr-504	221	2	may	may	AUX
ftr-504	221	3	apply	apply	VERB
ftr-504	221	4	for	for	ADP
ftr-504	221	5	authority	authority	NOUN
ftr-504	221	6	to	to	PART
ftr-504	221	7	make	make	VERB
ftr-504	221	8	special	special	ADJ
ftr-504	221	9	basis	basis	NOUN
ftr-504	221	10	adjustments	adjustment	NOUN
ftr-504	221	11	in	in	ADP
ftr-504	221	12	the	the	DET
ftr-504	221	13	manner	manner	NOUN
ftr-504	221	14	just	just	ADV
ftr-504	221	15	described	describe	VERB
ftr-504	221	16	,	,	PUNCT
ftr-504	221	17	in	in	ADP
ftr-504	221	18	lieu	lieu	NOUN
ftr-504	221	19	of	of	ADP
ftr-504	221	20	that	that	PRON
ftr-504	221	21	initially	initially	ADV
ftr-504	221	22	prescribed	prescribe	VERB
ftr-504	221	23	by	by	ADP
ftr-504	221	24	the	the	DET
ftr-504	221	25	regulations	regulation	NOUN
ftr-504	221	26	;	;	PUNCT
ftr-504	221	27	such	such	DET
ftr-504	221	28	an	an	DET
ftr-504	221	29	application	application	NOUN
ftr-504	221	30	must	must	AUX
ftr-504	221	31	be	be	AUX
ftr-504	221	32	made	make	VERB
ftr-504	221	33	no	no	ADV
ftr-504	221	34	later	later	ADV
ftr-504	221	35	than	than	ADP
ftr-504	221	36	30	30	NUM
ftr-504	221	37	days	day	NOUN
ftr-504	221	38	after	after	ADP
ftr-504	221	39	the	the	DET
ftr-504	221	40	close	close	NOUN
ftr-504	221	41	of	of	ADP
ftr-504	221	42	the	the	DET
ftr-504	221	43	partnership	partnership	NOUN
ftr-504	221	44	's	's	PART
ftr-504	221	45	taxable	taxable	ADJ
ftr-504	221	46	year	year	NOUN
ftr-504	221	47	in	in	ADP
ftr-504	221	48	which	which	PRON
ftr-504	221	49	the	the	DET
ftr-504	221	50	proposed	propose	VERB
ftr-504	221	51	adjustment	adjustment	NOUN
ftr-504	221	52	is	be	AUX
ftr-504	221	53	to	to	PART
ftr-504	221	54	be	be	AUX
ftr-504	221	55	made	make	VERB
ftr-504	221	56	.	.	PUNCT
ftr-504	222	1	regs	regs	PROPN
ftr-504	222	2	.	.	PUNCT
ftr-504	223	1	§	§	PROPN
ftr-504	223	2	1.755	1.755	NUM
ftr-504	223	3	-	-	SYM
ftr-504	223	4	1(a)(2	1(a)(2	NUM
ftr-504	223	5	)	)	PUNCT
ftr-504	223	6	.	.	PUNCT
ftr-504	224	1	[	[	X
ftr-504	224	2	vol	vol	NOUN
ftr-504	224	3	.	.	PUNCT
ftr-504	225	1	1:12	1:12	NUM
ftr-504	225	2	reassessing	reassess	VERB
ftr-504	225	3	sales	sale	NOUN
ftr-504	225	4	and	and	CCONJ
ftr-504	225	5	liquidations	liquidation	NOUN
ftr-504	225	6	of	of	ADP
ftr-504	225	7	partnership	partnership	NOUN
ftr-504	225	8	interests	interest	NOUN
ftr-504	225	9	(	(	PUNCT
ftr-504	225	10	hereinafter	hereinafter	NOUN
ftr-504	225	11	"	"	PUNCT
ftr-504	225	12	capital	capital	NOUN
ftr-504	225	13	and	and	CCONJ
ftr-504	225	14	1231(b	1231(b	ADJ
ftr-504	225	15	)	)	PUNCT
ftr-504	225	16	assets	asset	NOUN
ftr-504	225	17	"	"	PUNCT
ftr-504	225	18	)	)	PUNCT
ftr-504	225	19	and	and	CCONJ
ftr-504	225	20	two	two	NUM
ftr-504	225	21	,	,	PUNCT
ftr-504	225	22	all	all	DET
ftr-504	225	23	other	other	ADJ
ftr-504	225	24	property	property	NOUN
ftr-504	225	25	.	.	PUNCT
ftr-504	225	26	'	'	PUNCT
ftr-504	226	1	a	a	DET
ftr-504	226	2	positive	positive	ADJ
ftr-504	226	3	basis	basis	NOUN
ftr-504	226	4	adjustment	adjustment	NOUN
ftr-504	226	5	is	be	AUX
ftr-504	226	6	allocated	allocate	VERB
ftr-504	226	7	first	first	ADV
ftr-504	226	8	,	,	PUNCT
ftr-504	226	9	between	between	ADP
ftr-504	226	10	the	the	DET
ftr-504	226	11	two	two	NUM
ftr-504	226	12	classes	class	NOUN
ftr-504	226	13	of	of	ADP
ftr-504	226	14	property	property	NOUN
ftr-504	226	15	according	accord	VERB
ftr-504	226	16	to	to	ADP
ftr-504	226	17	the	the	DET
ftr-504	226	18	relative	relative	ADJ
ftr-504	226	19	net	net	ADJ
ftr-504	226	20	appreciation	appreciation	NOUN
ftr-504	226	21	of	of	ADP
ftr-504	226	22	assets	asset	NOUN
ftr-504	226	23	in	in	ADP
ftr-504	226	24	the	the	DET
ftr-504	226	25	two	two	NUM
ftr-504	226	26	groups	group	NOUN
ftr-504	226	27	and	and	CCONJ
ftr-504	226	28	then	then	ADV
ftr-504	226	29	,	,	PUNCT
ftr-504	226	30	to	to	ADP
ftr-504	226	31	specific	specific	ADJ
ftr-504	226	32	assets	asset	NOUN
ftr-504	226	33	within	within	ADP
ftr-504	226	34	each	each	DET
ftr-504	226	35	class	class	NOUN
ftr-504	226	36	on	on	ADP
ftr-504	226	37	the	the	DET
ftr-504	226	38	basis	basis	NOUN
ftr-504	226	39	of	of	ADP
ftr-504	226	40	relative	relative	ADJ
ftr-504	226	41	net	net	ADJ
ftr-504	226	42	appreciation	appreciation	NOUN
ftr-504	226	43	when	when	SCONJ
ftr-504	226	44	compared	compare	VERB
ftr-504	226	45	with	with	ADP
ftr-504	226	46	other	other	ADJ
ftr-504	226	47	assets	asset	NOUN
ftr-504	226	48	within	within	ADP
ftr-504	226	49	that	that	DET
ftr-504	226	50	class	class	NOUN
ftr-504	226	51	.	.	PUNCT
ftr-504	226	52	"	"	PUNCT
ftr-504	227	1	a	a	DET
ftr-504	227	2	negative	negative	ADJ
ftr-504	227	3	basis	basis	NOUN
ftr-504	227	4	adjustment	adjustment	NOUN
ftr-504	227	5	would	would	AUX
ftr-504	227	6	similarly	similarly	ADV
ftr-504	227	7	be	be	AUX
ftr-504	227	8	made	make	VERB
ftr-504	227	9	on	on	ADP
ftr-504	227	10	the	the	DET
ftr-504	227	11	basis	basis	NOUN
ftr-504	227	12	of	of	ADP
ftr-504	227	13	relative	relative	ADJ
ftr-504	227	14	net	net	ADJ
ftr-504	227	15	depreciation	depreciation	NOUN
ftr-504	227	16	in	in	ADP
ftr-504	227	17	assets	asset	NOUN
ftr-504	227	18	.	.	PUNCT
ftr-504	228	1	these	these	DET
ftr-504	228	2	considerations	consideration	NOUN
ftr-504	228	3	can	can	AUX
ftr-504	228	4	be	be	AUX
ftr-504	228	5	illustrated	illustrate	VERB
ftr-504	228	6	with	with	ADP
ftr-504	228	7	reference	reference	NOUN
ftr-504	228	8	to	to	ADP
ftr-504	228	9	the	the	DET
ftr-504	228	10	abc	abc	PROPN
ftr-504	228	11	partnership	partnership	PROPN
ftr-504	228	12	,	,	PUNCT
ftr-504	228	13	which	which	PRON
ftr-504	228	14	had	have	VERB
ftr-504	228	15	the	the	DET
ftr-504	228	16	following	follow	VERB
ftr-504	228	17	assets	asset	NOUN
ftr-504	228	18	when	when	SCONJ
ftr-504	228	19	b	b	NOUN
ftr-504	228	20	and	and	CCONJ
ftr-504	228	21	c	c	PROPN
ftr-504	228	22	purchased	purchase	VERB
ftr-504	228	23	a	a	PRON
ftr-504	228	24	's	's	PART
ftr-504	228	25	interest	interest	NOUN
ftr-504	228	26	:	:	PUNCT
ftr-504	228	27	asset	asset	NOUN
ftr-504	228	28	basis	basis	NOUN
ftr-504	228	29	fmv	fmv	NOUN
ftr-504	228	30	gain	gain	VERB
ftr-504	228	31	and	and	CCONJ
ftr-504	228	32	character	character	NOUN
ftr-504	228	33	cash	cash	NOUN
ftr-504	228	34	6000	6000	NUM
ftr-504	228	35	6000	6000	NUM
ftr-504	228	36	0	0	NUM
ftr-504	228	37	inventory	inventory	NOUN
ftr-504	228	38	270	270	NUM
ftr-504	228	39	300	300	NUM
ftr-504	228	40	30	30	NUM
ftr-504	228	41	other	other	ADJ
ftr-504	228	42	machine	machine	NOUN
ftr-504	228	43	0	0	NUM
ftr-504	228	44	150	150	NUM
ftr-504	228	45	150	150	NUM
ftr-504	228	46	other	other	ADJ
ftr-504	228	47	unrealized	unrealized	ADJ
ftr-504	228	48	receivables	receivables	NOUN
ftr-504	228	49	0	0	NUM
ftr-504	228	50	150	150	NUM
ftr-504	228	51	150	150	NUM
ftr-504	228	52	other	other	ADJ
ftr-504	228	53	capital	capital	NOUN
ftr-504	228	54	asset	asset	NOUN
ftr-504	228	55	30	30	NUM
ftr-504	228	56	300	300	NUM
ftr-504	228	57	270	270	NUM
ftr-504	228	58	capital/1231(b	capital/1231(b	X
ftr-504	228	59	)	)	PUNCT
ftr-504	228	60	good	good	ADJ
ftr-504	228	61	will	will	AUX
ftr-504	228	62	0	0	NUM
ftr-504	228	63	300	300	NUM
ftr-504	228	64	300	300	NUM
ftr-504	228	65	capital/123l(b	capital/123l(b	NOUN
ftr-504	228	66	)	)	PUNCT
ftr-504	228	67	total	total	ADJ
ftr-504	228	68	6300	6300	NUM
ftr-504	228	69	7200	7200	NUM
ftr-504	228	70	900	900	NUM
ftr-504	228	71	after	after	ADP
ftr-504	228	72	the	the	DET
ftr-504	228	73	purchase	purchase	NOUN
ftr-504	228	74	,	,	PUNCT
ftr-504	228	75	b	b	PROPN
ftr-504	228	76	and	and	CCONJ
ftr-504	228	77	c	c	PROPN
ftr-504	228	78	each	each	PRON
ftr-504	228	79	have	have	VERB
ftr-504	228	80	a	a	DET
ftr-504	228	81	basis	basis	NOUN
ftr-504	228	82	in	in	ADP
ftr-504	228	83	their	their	PRON
ftr-504	228	84	respective	respective	ADJ
ftr-504	228	85	partnership	partnership	NOUN
ftr-504	228	86	interests	interest	NOUN
ftr-504	228	87	of	of	ADP
ftr-504	228	88	$	$	SYM
ftr-504	228	89	3,300	3,300	NUM
ftr-504	228	90	and	and	CCONJ
ftr-504	228	91	a	a	DET
ftr-504	228	92	$	$	SYM
ftr-504	228	93	3,150	3,150	NUM
ftr-504	228	94	proportionate	proportionate	ADJ
ftr-504	228	95	share	share	NOUN
ftr-504	228	96	of	of	ADP
ftr-504	228	97	the	the	DET
ftr-504	228	98	basis	basis	NOUN
ftr-504	228	99	of	of	ADP
ftr-504	228	100	the	the	DET
ftr-504	228	101	partnership	partnership	NOUN
ftr-504	228	102	's	's	PART
ftr-504	228	103	property	property	NOUN
ftr-504	228	104	,	,	PUNCT
ftr-504	228	105	so	so	SCONJ
ftr-504	228	106	that	that	SCONJ
ftr-504	228	107	each	each	PRON
ftr-504	228	108	of	of	ADP
ftr-504	228	109	them	they	PRON
ftr-504	228	110	is	be	AUX
ftr-504	228	111	entitled	entitle	VERB
ftr-504	228	112	to	to	ADP
ftr-504	228	113	an	an	DET
ftr-504	228	114	upward	upward	ADJ
ftr-504	228	115	special	special	ADJ
ftr-504	228	116	basis	basis	NOUN
ftr-504	228	117	adjustment	adjustment	NOUN
ftr-504	228	118	of	of	ADP
ftr-504	228	119	$	$	SYM
ftr-504	228	120	150	150	NUM
ftr-504	228	121	.	.	PUNCT
ftr-504	229	1	the	the	DET
ftr-504	229	2	partnership	partnership	NOUN
ftr-504	229	3	has	have	VERB
ftr-504	229	4	net	net	ADJ
ftr-504	229	5	appreciation	appreciation	NOUN
ftr-504	229	6	of	of	ADP
ftr-504	229	7	$	$	SYM
ftr-504	229	8	570	570	NUM
ftr-504	229	9	in	in	ADP
ftr-504	229	10	its	its	PRON
ftr-504	229	11	capital	capital	NOUN
ftr-504	229	12	and	and	CCONJ
ftr-504	229	13	section	section	NOUN
ftr-504	229	14	1231(b	1231(b	NOUN
ftr-504	229	15	)	)	PUNCT
ftr-504	229	16	assets,36	assets,36	NOUN
ftr-504	229	17	and	and	CCONJ
ftr-504	229	18	$	$	SYM
ftr-504	229	19	330	330	NUM
ftr-504	229	20	in	in	ADP
ftr-504	229	21	its	its	PRON
ftr-504	229	22	"	"	PUNCT
ftr-504	229	23	other	other	ADJ
ftr-504	229	24	"	"	PUNCT
ftr-504	229	25	property	property	NOUN
ftr-504	229	26	,	,	PUNCT
ftr-504	229	27	or	or	CCONJ
ftr-504	229	28	total	total	ADJ
ftr-504	229	29	appreciation	appreciation	NOUN
ftr-504	229	30	of	of	ADP
ftr-504	229	31	34	34	NUM
ftr-504	229	32	.	.	PUNCT
ftr-504	229	33	regs	regs	PROPN
ftr-504	229	34	.	.	PUNCT
ftr-504	230	1	§	§	PROPN
ftr-504	230	2	1.755	1.755	NUM
ftr-504	230	3	-	-	SYM
ftr-504	230	4	1(b	1(b	NUM
ftr-504	230	5	)	)	PUNCT
ftr-504	230	6	.	.	PUNCT
ftr-504	231	1	the	the	DET
ftr-504	231	2	pertinent	pertinent	ADJ
ftr-504	231	3	regulations	regulation	NOUN
ftr-504	231	4	provide	provide	VERB
ftr-504	231	5	that	that	PRON
ftr-504	231	6	to	to	ADP
ftr-504	231	7	the	the	DET
ftr-504	231	8	extent	extent	NOUN
ftr-504	231	9	that	that	SCONJ
ftr-504	231	10	an	an	DET
ftr-504	231	11	amount	amount	NOUN
ftr-504	231	12	paid	pay	VERB
ftr-504	231	13	by	by	ADP
ftr-504	231	14	the	the	DET
ftr-504	231	15	purchaser	purchaser	NOUN
ftr-504	231	16	of	of	ADP
ftr-504	231	17	a	a	DET
ftr-504	231	18	partnership	partnership	NOUN
ftr-504	231	19	interest	interest	NOUN
ftr-504	231	20	is	be	AUX
ftr-504	231	21	attributable	attributable	ADJ
ftr-504	231	22	to	to	ADP
ftr-504	231	23	the	the	DET
ftr-504	231	24	partnership	partnership	NOUN
ftr-504	231	25	's	's	PART
ftr-504	231	26	capital	capital	NOUN
ftr-504	231	27	and	and	CCONJ
ftr-504	231	28	§	§	PROPN
ftr-504	231	29	1231(b	1231(b	ADJ
ftr-504	231	30	)	)	PUNCT
ftr-504	231	31	assets	asset	NOUN
ftr-504	231	32	,	,	PUNCT
ftr-504	231	33	any	any	DET
ftr-504	231	34	difference	difference	NOUN
ftr-504	231	35	between	between	ADP
ftr-504	231	36	the	the	DET
ftr-504	231	37	amount	amount	NOUN
ftr-504	231	38	so	so	ADV
ftr-504	231	39	attributable	attributable	ADJ
ftr-504	231	40	and	and	CCONJ
ftr-504	231	41	the	the	DET
ftr-504	231	42	transferee	transferee	PROPN
ftr-504	231	43	partner	partner	NOUN
ftr-504	231	44	's	's	PART
ftr-504	231	45	share	share	NOUN
ftr-504	231	46	of	of	ADP
ftr-504	231	47	the	the	DET
ftr-504	231	48	partnership	partnership	NOUN
ftr-504	231	49	's	's	PART
ftr-504	231	50	basis	basis	NOUN
ftr-504	231	51	of	of	ADP
ftr-504	231	52	such	such	ADJ
ftr-504	231	53	property	property	NOUN
ftr-504	231	54	shall	shall	AUX
ftr-504	231	55	constitute	constitute	VERB
ftr-504	231	56	a	a	DET
ftr-504	231	57	special	special	ADJ
ftr-504	231	58	basis	basis	NOUN
ftr-504	231	59	adjustment	adjustment	NOUN
ftr-504	231	60	with	with	ADP
ftr-504	231	61	respect	respect	NOUN
ftr-504	231	62	to	to	ADP
ftr-504	231	63	such	such	ADJ
ftr-504	231	64	capital	capital	NOUN
ftr-504	231	65	and	and	CCONJ
ftr-504	231	66	§	§	PROPN
ftr-504	231	67	1231(b	1231(b	ADJ
ftr-504	231	68	)	)	PUNCT
ftr-504	231	69	assets	asset	NOUN
ftr-504	231	70	.	.	PUNCT
ftr-504	232	1	regs	regs	PROPN
ftr-504	232	2	.	.	PUNCT
ftr-504	233	1	§	§	PROPN
ftr-504	233	2	1.755	1.755	NUM
ftr-504	233	3	-	-	SYM
ftr-504	233	4	1(b)(2	1(b)(2	NUM
ftr-504	233	5	)	)	PUNCT
ftr-504	233	6	.	.	PUNCT
ftr-504	234	1	similarly	similarly	ADV
ftr-504	234	2	,	,	PUNCT
ftr-504	234	3	any	any	DET
ftr-504	234	4	such	such	ADJ
ftr-504	234	5	difference	difference	NOUN
ftr-504	234	6	attributable	attributable	ADJ
ftr-504	234	7	to	to	ADP
ftr-504	234	8	other	other	ADJ
ftr-504	234	9	property	property	NOUN
ftr-504	234	10	of	of	ADP
ftr-504	234	11	the	the	DET
ftr-504	234	12	partnership	partnership	NOUN
ftr-504	234	13	shall	shall	AUX
ftr-504	234	14	constitute	constitute	VERB
ftr-504	234	15	a	a	DET
ftr-504	234	16	special	special	ADJ
ftr-504	234	17	basis	basis	NOUN
ftr-504	234	18	adjustment	adjustment	NOUN
ftr-504	234	19	with	with	ADP
ftr-504	234	20	respect	respect	NOUN
ftr-504	234	21	to	to	ADP
ftr-504	234	22	such	such	ADJ
ftr-504	234	23	other	other	ADJ
ftr-504	234	24	property	property	NOUN
ftr-504	234	25	.	.	PUNCT
ftr-504	235	1	i	i	PRON
ftr-504	235	2	d.	d.	PROPN
ftr-504	235	3	35	35	NUM
ftr-504	235	4	.	.	PUNCT
ftr-504	236	1	see	see	VERB
ftr-504	236	2	regs	reg	NOUN
ftr-504	236	3	.	.	PUNCT
ftr-504	237	1	§	§	PROPN
ftr-504	237	2	1.755	1.755	NUM
ftr-504	237	3	-	-	SYM
ftr-504	237	4	1(c	1(c	NUM
ftr-504	237	5	)	)	PUNCT
ftr-504	237	6	ex	ex	NOUN
ftr-504	237	7	.	.	NOUN
ftr-504	237	8	2	2	NUM
ftr-504	237	9	.	.	X
ftr-504	238	1	for	for	ADP
ftr-504	238	2	this	this	DET
ftr-504	238	3	purpose	purpose	NOUN
ftr-504	238	4	,	,	PUNCT
ftr-504	238	5	net	net	ADJ
ftr-504	238	6	appreciation	appreciation	NOUN
ftr-504	238	7	is	be	AUX
ftr-504	238	8	the	the	DET
ftr-504	238	9	excess	excess	NOUN
ftr-504	238	10	of	of	ADP
ftr-504	238	11	aggregate	aggregate	ADJ
ftr-504	238	12	fair	fair	ADJ
ftr-504	238	13	market	market	NOUN
ftr-504	238	14	value	value	NOUN
ftr-504	238	15	over	over	ADP
ftr-504	238	16	aggregate	aggregate	ADJ
ftr-504	238	17	basis	basis	NOUN
ftr-504	238	18	of	of	ADP
ftr-504	238	19	the	the	DET
ftr-504	238	20	properties	property	NOUN
ftr-504	238	21	being	be	AUX
ftr-504	238	22	considered	consider	VERB
ftr-504	238	23	.	.	PUNCT
ftr-504	239	1	thus	thus	ADV
ftr-504	239	2	,	,	PUNCT
ftr-504	239	3	if	if	SCONJ
ftr-504	239	4	a	a	DET
ftr-504	239	5	partnership	partnership	NOUN
ftr-504	239	6	's	's	PART
ftr-504	239	7	capital	capital	NOUN
ftr-504	239	8	assets	asset	NOUN
ftr-504	239	9	and	and	CCONJ
ftr-504	239	10	§	§	PROPN
ftr-504	239	11	1231(b	1231(b	NUM
ftr-504	239	12	)	)	PUNCT
ftr-504	239	13	property	property	NOUN
ftr-504	239	14	had	have	AUX
ftr-504	239	15	appreciated	appreciate	VERB
ftr-504	239	16	by	by	ADP
ftr-504	239	17	$	$	SYM
ftr-504	239	18	400	400	NUM
ftr-504	239	19	,	,	PUNCT
ftr-504	239	20	while	while	SCONJ
ftr-504	239	21	its	its	PRON
ftr-504	239	22	other	other	ADJ
ftr-504	239	23	property	property	NOUN
ftr-504	239	24	had	have	AUX
ftr-504	239	25	not	not	PART
ftr-504	239	26	appreciated	appreciate	VERB
ftr-504	239	27	,	,	PUNCT
ftr-504	239	28	an	an	DET
ftr-504	239	29	upward	upward	ADJ
ftr-504	239	30	§	§	PROPN
ftr-504	239	31	743(b	743(b	PROPN
ftr-504	239	32	)	)	PUNCT
ftr-504	239	33	adjustment	adjustment	NOUN
ftr-504	239	34	must	must	AUX
ftr-504	239	35	be	be	AUX
ftr-504	239	36	allocated	allocate	VERB
ftr-504	239	37	entirely	entirely	ADV
ftr-504	239	38	to	to	ADP
ftr-504	239	39	the	the	DET
ftr-504	239	40	partnership	partnership	NOUN
ftr-504	239	41	's	's	PART
ftr-504	239	42	capital	capital	NOUN
ftr-504	239	43	assets	asset	NOUN
ftr-504	239	44	and	and	CCONJ
ftr-504	239	45	§	§	PROPN
ftr-504	239	46	123	123	NUM
ftr-504	239	47	1(b	1(b	NUM
ftr-504	239	48	)	)	PUNCT
ftr-504	239	49	property	property	NOUN
ftr-504	239	50	.	.	PUNCT
ftr-504	240	1	if	if	SCONJ
ftr-504	240	2	,	,	PUNCT
ftr-504	240	3	instead	instead	ADV
ftr-504	240	4	,	,	PUNCT
ftr-504	240	5	the	the	DET
ftr-504	240	6	capital	capital	NOUN
ftr-504	240	7	assets	asset	NOUN
ftr-504	240	8	and	and	CCONJ
ftr-504	240	9	§	§	PROPN
ftr-504	240	10	123	123	NUM
ftr-504	240	11	1(b	1(b	NUM
ftr-504	240	12	)	)	PUNCT
ftr-504	240	13	property	property	NOUN
ftr-504	240	14	had	have	AUX
ftr-504	240	15	appreciated	appreciate	VERB
ftr-504	240	16	by	by	ADP
ftr-504	240	17	$	$	SYM
ftr-504	240	18	200	200	NUM
ftr-504	240	19	and	and	CCONJ
ftr-504	240	20	its	its	PRON
ftr-504	240	21	other	other	ADJ
ftr-504	240	22	property	property	NOUN
ftr-504	240	23	by	by	ADP
ftr-504	240	24	s100	s100	PROPN
ftr-504	240	25	.	.	PUNCT
ftr-504	241	1	then	then	ADV
ftr-504	241	2	two	two	NUM
ftr-504	241	3	-	-	PUNCT
ftr-504	241	4	thirds	third	NOUN
ftr-504	241	5	(	(	PUNCT
ftr-504	241	6	2001300	2001300	NUM
ftr-504	241	7	)	)	PUNCT
ftr-504	241	8	of	of	ADP
ftr-504	241	9	the	the	DET
ftr-504	241	10	adjustment	adjustment	NOUN
ftr-504	241	11	is	be	AUX
ftr-504	241	12	allocated	allocate	VERB
ftr-504	241	13	to	to	ADP
ftr-504	241	14	the	the	DET
ftr-504	241	15	partnership	partnership	NOUN
ftr-504	241	16	's	's	PART
ftr-504	241	17	capital	capital	NOUN
ftr-504	241	18	assets	asset	NOUN
ftr-504	241	19	and	and	CCONJ
ftr-504	241	20	§	§	PROPN
ftr-504	241	21	1231(b	1231(b	ADJ
ftr-504	241	22	)	)	PUNCT
ftr-504	241	23	property	property	NOUN
ftr-504	241	24	,	,	PUNCT
ftr-504	241	25	and	and	CCONJ
ftr-504	241	26	one	one	NUM
ftr-504	241	27	-	-	PUNCT
ftr-504	241	28	third	third	NOUN
ftr-504	241	29	(	(	PUNCT
ftr-504	241	30	100/300	100/300	PROPN
ftr-504	241	31	)	)	PUNCT
ftr-504	241	32	is	be	AUX
ftr-504	241	33	allocated	allocate	VERB
ftr-504	241	34	to	to	ADP
ftr-504	241	35	its	its	PRON
ftr-504	241	36	other	other	ADJ
ftr-504	241	37	property	property	NOUN
ftr-504	241	38	.	.	PUNCT
ftr-504	242	1	36	36	NUM
ftr-504	242	2	.	.	PUNCT
ftr-504	243	1	it	it	PRON
ftr-504	243	2	is	be	AUX
ftr-504	243	3	unnecessary	unnecessary	ADJ
ftr-504	243	4	to	to	PART
ftr-504	243	5	classify	classify	VERB
ftr-504	243	6	cash	cash	NOUN
ftr-504	243	7	as	as	ADP
ftr-504	243	8	either	either	CCONJ
ftr-504	243	9	capital	capital	NOUN
ftr-504	243	10	and	and	CCONJ
ftr-504	243	11	§	§	PROPN
ftr-504	243	12	1231(b	1231(b	ADJ
ftr-504	243	13	)	)	PUNCT
ftr-504	243	14	assets	asset	NOUN
ftr-504	243	15	or	or	CCONJ
ftr-504	243	16	"	"	PUNCT
ftr-504	243	17	other	other	ADJ
ftr-504	243	18	"	"	PUNCT
ftr-504	243	19	property	property	NOUN
ftr-504	243	20	,	,	PUNCT
ftr-504	243	21	since	since	SCONJ
ftr-504	243	22	its	its	PRON
ftr-504	243	23	basis	basis	NOUN
ftr-504	243	24	and	and	CCONJ
ftr-504	243	25	fair	fair	ADJ
ftr-504	243	26	market	market	NOUN
ftr-504	243	27	value	value	NOUN
ftr-504	243	28	always	always	ADV
ftr-504	243	29	will	will	AUX
ftr-504	243	30	be	be	AUX
ftr-504	243	31	equal	equal	ADJ
ftr-504	243	32	.	.	PUNCT
ftr-504	244	1	19941	19941	NUM
ftr-504	244	2	florida	florida	PROPN
ftr-504	244	3	tax	tax	PROPN
ftr-504	244	4	review	review	NOUN
ftr-504	244	5	$	$	SYM
ftr-504	244	6	900.3	900.3	NUM
ftr-504	244	7	7	7	NUM
ftr-504	244	8	therefore	therefore	ADV
ftr-504	244	9	,	,	PUNCT
ftr-504	244	10	of	of	ADP
ftr-504	244	11	each	each	DET
ftr-504	244	12	partner	partner	NOUN
ftr-504	244	13	's	's	PART
ftr-504	244	14	$	$	SYM
ftr-504	244	15	150	150	NUM
ftr-504	244	16	special	special	ADJ
ftr-504	244	17	basis	basis	NOUN
ftr-504	244	18	adjustment	adjustment	NOUN
ftr-504	244	19	,	,	PUNCT
ftr-504	244	20	570/900	570/900	PROPN
ftr-504	244	21	(	(	PUNCT
ftr-504	244	22	$	$	SYM
ftr-504	244	23	95	95	NUM
ftr-504	244	24	)	)	PUNCT
ftr-504	244	25	is	be	AUX
ftr-504	244	26	allocable	allocable	ADJ
ftr-504	244	27	to	to	ADP
ftr-504	244	28	the	the	DET
ftr-504	244	29	partnership	partnership	NOUN
ftr-504	244	30	's	's	PART
ftr-504	244	31	capital	capital	NOUN
ftr-504	244	32	and	and	CCONJ
ftr-504	244	33	section	section	NOUN
ftr-504	244	34	1231(b	1231(b	NUM
ftr-504	244	35	)	)	PUNCT
ftr-504	244	36	assets	asset	NOUN
ftr-504	244	37	and	and	CCONJ
ftr-504	244	38	330/900	330/900	NUM
ftr-504	244	39	(	(	PUNCT
ftr-504	244	40	$	$	SYM
ftr-504	244	41	55	55	NUM
ftr-504	244	42	)	)	PUNCT
ftr-504	244	43	to	to	ADP
ftr-504	244	44	its	its	PRON
ftr-504	244	45	other	other	ADJ
ftr-504	244	46	property	property	NOUN
ftr-504	244	47	.	.	PUNCT
ftr-504	245	1	the	the	DET
ftr-504	245	2	total	total	ADJ
ftr-504	245	3	adjustment	adjustment	NOUN
ftr-504	245	4	to	to	ADP
ftr-504	245	5	each	each	DET
ftr-504	245	6	class	class	NOUN
ftr-504	245	7	of	of	ADP
ftr-504	245	8	property	property	NOUN
ftr-504	245	9	is	be	AUX
ftr-504	245	10	allocated	allocate	VERB
ftr-504	245	11	among	among	ADP
ftr-504	245	12	specific	specific	ADJ
ftr-504	245	13	assets	asset	NOUN
ftr-504	245	14	within	within	ADP
ftr-504	245	15	that	that	DET
ftr-504	245	16	class	class	NOUN
ftr-504	245	17	,	,	PUNCT
ftr-504	245	18	again	again	ADV
ftr-504	245	19	based	base	VERB
ftr-504	245	20	on	on	ADP
ftr-504	245	21	relative	relative	ADJ
ftr-504	245	22	net	net	ADJ
ftr-504	245	23	appreciation	appreciation	NOUN
ftr-504	245	24	.	.	PUNCT
ftr-504	246	1	of	of	ADP
ftr-504	246	2	the	the	DET
ftr-504	246	3	total	total	ADJ
ftr-504	246	4	$	$	SYM
ftr-504	246	5	570	570	NUM
ftr-504	246	6	of	of	ADP
ftr-504	246	7	net	net	ADJ
ftr-504	246	8	appreciation	appreciation	NOUN
ftr-504	246	9	in	in	ADP
ftr-504	246	10	the	the	DET
ftr-504	246	11	first	first	ADJ
ftr-504	246	12	class	class	NOUN
ftr-504	246	13	,	,	PUNCT
ftr-504	246	14	having	have	VERB
ftr-504	246	15	total	total	ADJ
ftr-504	246	16	appreciation	appreciation	NOUN
ftr-504	246	17	of	of	ADP
ftr-504	246	18	$	$	SYM
ftr-504	246	19	570	570	NUM
ftr-504	246	20	,	,	PUNCT
ftr-504	246	21	$	$	SYM
ftr-504	246	22	270	270	NUM
ftr-504	246	23	was	be	AUX
ftr-504	246	24	attributable	attributable	ADJ
ftr-504	246	25	to	to	ADP
ftr-504	246	26	the	the	DET
ftr-504	246	27	capital	capital	NOUN
ftr-504	246	28	asset	asset	NOUN
ftr-504	246	29	and	and	CCONJ
ftr-504	246	30	$	$	SYM
ftr-504	246	31	300	300	NUM
ftr-504	246	32	to	to	ADP
ftr-504	246	33	the	the	DET
ftr-504	246	34	good	good	ADJ
ftr-504	246	35	will	will	NOUN
ftr-504	246	36	.	.	PUNCT
ftr-504	247	1	therefore	therefore	ADV
ftr-504	247	2	,	,	PUNCT
ftr-504	247	3	of	of	ADP
ftr-504	247	4	each	each	DET
ftr-504	247	5	partner	partner	NOUN
ftr-504	247	6	's	's	PART
ftr-504	247	7	allocable	allocable	ADJ
ftr-504	247	8	$	$	SYM
ftr-504	247	9	95	95	NUM
ftr-504	247	10	special	special	ADJ
ftr-504	247	11	basis	basis	NOUN
ftr-504	247	12	adjustment	adjustment	NOUN
ftr-504	247	13	,	,	PUNCT
ftr-504	247	14	270/570	270/570	NUM
ftr-504	247	15	(	(	PUNCT
ftr-504	247	16	$	$	SYM
ftr-504	247	17	45	45	NUM
ftr-504	247	18	)	)	PUNCT
ftr-504	247	19	is	be	AUX
ftr-504	247	20	allocable	allocable	ADJ
ftr-504	247	21	to	to	ADP
ftr-504	247	22	the	the	DET
ftr-504	247	23	capital	capital	NOUN
ftr-504	247	24	asset	asset	NOUN
ftr-504	247	25	and	and	CCONJ
ftr-504	247	26	300/570	300/570	PROPN
ftr-504	247	27	(	(	PUNCT
ftr-504	247	28	$	$	SYM
ftr-504	247	29	50	50	NUM
ftr-504	247	30	)	)	PUNCT
ftr-504	247	31	to	to	ADP
ftr-504	247	32	the	the	DET
ftr-504	247	33	good	good	ADJ
ftr-504	247	34	will	will	NOUN
ftr-504	247	35	.	.	PUNCT
ftr-504	248	1	similarly	similarly	ADV
ftr-504	248	2	,	,	PUNCT
ftr-504	248	3	the	the	DET
ftr-504	248	4	partnership	partnership	NOUN
ftr-504	248	5	's	's	PART
ftr-504	248	6	other	other	ADJ
ftr-504	248	7	property	property	NOUN
ftr-504	248	8	had	have	VERB
ftr-504	248	9	total	total	ADJ
ftr-504	248	10	net	net	ADJ
ftr-504	248	11	appreciation	appreciation	NOUN
ftr-504	248	12	of	of	ADP
ftr-504	248	13	$	$	SYM
ftr-504	248	14	330	330	NUM
ftr-504	248	15	,	,	PUNCT
ftr-504	248	16	of	of	ADP
ftr-504	248	17	which	which	PRON
ftr-504	248	18	$	$	SYM
ftr-504	248	19	150	150	NUM
ftr-504	248	20	was	be	AUX
ftr-504	248	21	attributable	attributable	ADJ
ftr-504	248	22	to	to	ADP
ftr-504	248	23	the	the	DET
ftr-504	248	24	accounts	account	NOUN
ftr-504	248	25	receivable	receivable	ADJ
ftr-504	248	26	,	,	PUNCT
ftr-504	248	27	$	$	SYM
ftr-504	248	28	150	150	NUM
ftr-504	248	29	to	to	ADP
ftr-504	248	30	the	the	DET
ftr-504	248	31	machine	machine	NOUN
ftr-504	248	32	,	,	PUNCT
ftr-504	248	33	and	and	CCONJ
ftr-504	248	34	$	$	SYM
ftr-504	248	35	30	30	NUM
ftr-504	248	36	to	to	ADP
ftr-504	248	37	the	the	DET
ftr-504	248	38	inventory	inventory	NOUN
ftr-504	248	39	.	.	PUNCT
ftr-504	249	1	therefore	therefore	ADV
ftr-504	249	2	,	,	PUNCT
ftr-504	249	3	of	of	ADP
ftr-504	249	4	each	each	DET
ftr-504	249	5	partner	partner	NOUN
ftr-504	249	6	's	's	PART
ftr-504	249	7	allocable	allocable	ADJ
ftr-504	249	8	$	$	SYM
ftr-504	249	9	55	55	NUM
ftr-504	249	10	special	special	ADJ
ftr-504	249	11	basis	basis	NOUN
ftr-504	249	12	adjustment	adjustment	NOUN
ftr-504	249	13	,	,	PUNCT
ftr-504	249	14	150/330	150/330	NUM
ftr-504	249	15	(	(	PUNCT
ftr-504	249	16	$	$	SYM
ftr-504	249	17	25	25	NUM
ftr-504	249	18	)	)	PUNCT
ftr-504	249	19	is	be	AUX
ftr-504	249	20	allocable	allocable	ADJ
ftr-504	249	21	to	to	ADP
ftr-504	249	22	the	the	DET
ftr-504	249	23	accounts	account	NOUN
ftr-504	249	24	receivable	receivable	ADJ
ftr-504	249	25	,	,	PUNCT
ftr-504	249	26	150/330	150/330	NUM
ftr-504	249	27	(	(	PUNCT
ftr-504	249	28	$	$	SYM
ftr-504	249	29	25	25	NUM
ftr-504	249	30	)	)	PUNCT
ftr-504	249	31	to	to	ADP
ftr-504	249	32	the	the	DET
ftr-504	249	33	machine	machine	NOUN
ftr-504	249	34	,	,	PUNCT
ftr-504	249	35	and	and	CCONJ
ftr-504	249	36	30/330	30/330	NUM
ftr-504	249	37	(	(	PUNCT
ftr-504	249	38	$	$	SYM
ftr-504	249	39	5	5	NUM
ftr-504	249	40	)	)	PUNCT
ftr-504	249	41	to	to	ADP
ftr-504	249	42	the	the	DET
ftr-504	249	43	inventory	inventory	NOUN
ftr-504	249	44	.	.	PUNCT
ftr-504	250	1	with	with	ADP
ftr-504	250	2	these	these	DET
ftr-504	250	3	special	special	ADJ
ftr-504	250	4	basis	basis	NOUN
ftr-504	250	5	adjustments	adjustment	NOUN
ftr-504	250	6	,	,	PUNCT
ftr-504	250	7	the	the	DET
ftr-504	250	8	partnership	partnership	NOUN
ftr-504	250	9	's	's	PART
ftr-504	250	10	balance	balance	NOUN
ftr-504	250	11	sheet	sheet	NOUN
ftr-504	250	12	would	would	AUX
ftr-504	250	13	be	be	AUX
ftr-504	250	14	as	as	SCONJ
ftr-504	250	15	follows	follow	VERB
ftr-504	250	16	:	:	PUNCT
ftr-504	250	17	special	special	ADJ
ftr-504	250	18	total	total	ADJ
ftr-504	250	19	asset	asset	NOUN
ftr-504	250	20	basis	basis	NOUN
ftr-504	250	21	basis	basis	NOUN
ftr-504	250	22	adi.38	adi.38	NOUN
ftr-504	250	23	basis	basis	NOUN
ftr-504	250	24	fmv	fmv	PROPN
ftr-504	250	25	cash	cash	VERB
ftr-504	250	26	6000	6000	NUM
ftr-504	250	27	0	0	NUM
ftr-504	250	28	6000	6000	NUM
ftr-504	250	29	6000	6000	NUM
ftr-504	250	30	inventory	inventory	NOUN
ftr-504	250	31	270	270	NUM
ftr-504	250	32	10	10	NUM
ftr-504	250	33	280	280	NUM
ftr-504	250	34	300	300	NUM
ftr-504	250	35	machine	machine	NOUN
ftr-504	250	36	0	0	NUM
ftr-504	250	37	50	50	NUM
ftr-504	250	38	50	50	NUM
ftr-504	250	39	150	150	NUM
ftr-504	250	40	accounts	account	NOUN
ftr-504	250	41	receivable	receivable	ADJ
ftr-504	250	42	0	0	NUM
ftr-504	250	43	50	50	NUM
ftr-504	250	44	50	50	NUM
ftr-504	250	45	150	150	NUM
ftr-504	250	46	capital	capital	NOUN
ftr-504	250	47	asset	asset	NOUN
ftr-504	250	48	30	30	NUM
ftr-504	250	49	90	90	NUM
ftr-504	250	50	120	120	NUM
ftr-504	250	51	300	300	NUM
ftr-504	250	52	good	good	ADJ
ftr-504	250	53	will	will	NOUN
ftr-504	250	54	0	0	NUM
ftr-504	250	55	100	100	NUM
ftr-504	250	56	100	100	NUM
ftr-504	250	57	300	300	NUM
ftr-504	250	58	total	total	ADJ
ftr-504	250	59	6300	6300	NUM
ftr-504	250	60	300	300	NUM
ftr-504	250	61	6600	6600	NUM
ftr-504	250	62	7200	7200	NUM
ftr-504	250	63	partners	partner	NOUN
ftr-504	250	64	'	'	PART
ftr-504	250	65	equity	equity	NOUN
ftr-504	250	66	b	b	PROPN
ftr-504	250	67	3300	3300	NUM
ftr-504	250	68	3300	3300	NUM
ftr-504	250	69	3600	3600	NUM
ftr-504	250	70	c	c	NOUN
ftr-504	250	71	3300	3300	NUM
ftr-504	250	72	3300	3300	NUM
ftr-504	250	73	3600	3600	NUM
ftr-504	250	74	total	total	NOUN
ftr-504	250	75	6600	6600	NUM
ftr-504	250	76	6600	6600	NUM
ftr-504	250	77	7200	7200	NUM
ftr-504	250	78	now	now	ADV
ftr-504	250	79	,	,	PUNCT
ftr-504	250	80	if	if	SCONJ
ftr-504	250	81	the	the	DET
ftr-504	250	82	partnership	partnership	NOUN
ftr-504	250	83	sold	sell	VERB
ftr-504	250	84	its	its	PRON
ftr-504	250	85	assets	asset	NOUN
ftr-504	250	86	for	for	ADP
ftr-504	250	87	$	$	SYM
ftr-504	250	88	7,200	7,200	NUM
ftr-504	250	89	and	and	CCONJ
ftr-504	250	90	distributed	distribute	VERB
ftr-504	250	91	$	$	SYM
ftr-504	250	92	3,600	3,600	NUM
ftr-504	250	93	of	of	ADP
ftr-504	250	94	cash	cash	NOUN
ftr-504	250	95	to	to	ADP
ftr-504	250	96	b	b	NOUN
ftr-504	250	97	and	and	CCONJ
ftr-504	250	98	c	c	PROPN
ftr-504	250	99	in	in	ADP
ftr-504	250	100	liquidation	liquidation	NOUN
ftr-504	250	101	,	,	PUNCT
ftr-504	250	102	it	it	PRON
ftr-504	250	103	would	would	AUX
ftr-504	250	104	recognize	recognize	VERB
ftr-504	250	105	ordinary	ordinary	ADJ
ftr-504	250	106	income	income	NOUN
ftr-504	250	107	of	of	ADP
ftr-504	250	108	$	$	SYM
ftr-504	250	109	220	220	NUM
ftr-504	250	110	(	(	PUNCT
ftr-504	250	111	$	$	SYM
ftr-504	250	112	20	20	NUM
ftr-504	250	113	from	from	ADP
ftr-504	250	114	the	the	DET
ftr-504	250	115	inventory	inventory	NOUN
ftr-504	250	116	,	,	PUNCT
ftr-504	250	117	$	$	SYM
ftr-504	250	118	100	100	NUM
ftr-504	250	119	from	from	ADP
ftr-504	250	120	the	the	DET
ftr-504	250	121	machine	machine	NOUN
ftr-504	250	122	and	and	CCONJ
ftr-504	250	123	$	$	SYM
ftr-504	250	124	100	100	NUM
ftr-504	250	125	from	from	ADP
ftr-504	250	126	the	the	DET
ftr-504	250	127	37	37	NUM
ftr-504	250	128	.	.	PUNCT
ftr-504	251	1	although	although	SCONJ
ftr-504	251	2	the	the	DET
ftr-504	251	3	machine	machine	NOUN
ftr-504	251	4	is	be	AUX
ftr-504	251	5	described	describe	VERB
ftr-504	251	6	in	in	ADP
ftr-504	251	7	§	§	PROPN
ftr-504	251	8	1231(b	1231(b	NUM
ftr-504	251	9	)	)	PUNCT
ftr-504	251	10	,	,	PUNCT
ftr-504	251	11	it	it	PRON
ftr-504	251	12	should	should	AUX
ftr-504	251	13	not	not	PART
ftr-504	251	14	be	be	AUX
ftr-504	251	15	placed	place	VERB
ftr-504	251	16	in	in	ADP
ftr-504	251	17	the	the	DET
ftr-504	251	18	§	§	PROPN
ftr-504	251	19	1231(b	1231(b	NOUN
ftr-504	251	20	)	)	PUNCT
ftr-504	251	21	category	category	NOUN
ftr-504	251	22	for	for	ADP
ftr-504	251	23	this	this	DET
ftr-504	251	24	purpose	purpose	NOUN
ftr-504	251	25	since	since	SCONJ
ftr-504	251	26	the	the	DET
ftr-504	251	27	entire	entire	ADJ
ftr-504	251	28	gain	gain	NOUN
ftr-504	251	29	from	from	ADP
ftr-504	251	30	its	its	PRON
ftr-504	251	31	sale	sale	NOUN
ftr-504	251	32	at	at	ADP
ftr-504	251	33	fair	fair	ADJ
ftr-504	251	34	market	market	NOUN
ftr-504	251	35	value	value	NOUN
ftr-504	251	36	would	would	AUX
ftr-504	251	37	be	be	AUX
ftr-504	251	38	characterized	characterize	VERB
ftr-504	251	39	as	as	ADP
ftr-504	251	40	ordinary	ordinary	ADJ
ftr-504	251	41	income	income	NOUN
ftr-504	251	42	under	under	ADP
ftr-504	251	43	§	§	PROPN
ftr-504	251	44	1245	1245	NUM
ftr-504	251	45	.	.	PUNCT
ftr-504	252	1	38	38	NUM
ftr-504	252	2	.	.	PUNCT
ftr-504	253	1	for	for	ADP
ftr-504	253	2	convenience	convenience	NOUN
ftr-504	253	3	,	,	PUNCT
ftr-504	253	4	the	the	DET
ftr-504	253	5	table	table	NOUN
ftr-504	253	6	aggregates	aggregate	VERB
ftr-504	253	7	the	the	DET
ftr-504	253	8	special	special	ADJ
ftr-504	253	9	basis	basis	NOUN
ftr-504	253	10	adjustments	adjustment	NOUN
ftr-504	253	11	for	for	ADP
ftr-504	253	12	b	b	PROPN
ftr-504	253	13	and	and	CCONJ
ftr-504	253	14	c.	c.	PROPN
ftr-504	253	15	technically	technically	ADV
ftr-504	253	16	speaking	speak	VERB
ftr-504	253	17	,	,	PUNCT
ftr-504	253	18	however	however	ADV
ftr-504	253	19	,	,	PUNCT
ftr-504	253	20	the	the	DET
ftr-504	253	21	partnership	partnership	NOUN
ftr-504	253	22	must	must	AUX
ftr-504	253	23	make	make	VERB
ftr-504	253	24	separate	separate	ADJ
ftr-504	253	25	special	special	ADJ
ftr-504	253	26	basis	basis	NOUN
ftr-504	253	27	adjustments	adjustment	NOUN
ftr-504	253	28	for	for	ADP
ftr-504	253	29	each	each	DET
ftr-504	253	30	partner	partner	NOUN
ftr-504	253	31	entitled	entitle	VERB
ftr-504	253	32	thereto	thereto	VERB
ftr-504	253	33	.	.	PUNCT
ftr-504	254	1	see	see	VERB
ftr-504	254	2	irc	irc	PROPN
ftr-504	254	3	§	§	PROPN
ftr-504	254	4	743(b	743(b	PROPN
ftr-504	254	5	)	)	PUNCT
ftr-504	254	6	;	;	PUNCT
ftr-504	254	7	regs	reg	NOUN
ftr-504	254	8	.	.	PUNCT
ftr-504	255	1	§	§	PROPN
ftr-504	255	2	1.743	1.743	NUM
ftr-504	255	3	-	-	SYM
ftr-504	255	4	1(b	1(b	NUM
ftr-504	255	5	)	)	PUNCT
ftr-504	255	6	.	.	PUNCT
ftr-504	256	1	[	[	X
ftr-504	256	2	vol	vol	NOUN
ftr-504	256	3	.	.	PUNCT
ftr-504	257	1	1:12	1:12	NUM
ftr-504	257	2	reassessing	reassess	VERB
ftr-504	257	3	sales	sale	NOUN
ftr-504	257	4	and	and	CCONJ
ftr-504	257	5	liquidations	liquidation	NOUN
ftr-504	257	6	of	of	ADP
ftr-504	257	7	partnership	partnership	NOUN
ftr-504	257	8	interests	interest	NOUN
ftr-504	257	9	accounts	account	VERB
ftr-504	257	10	receivable	receivable	ADJ
ftr-504	257	11	)	)	PUNCT
ftr-504	257	12	and	and	CCONJ
ftr-504	257	13	capital	capital	NOUN
ftr-504	257	14	gain	gain	NOUN
ftr-504	257	15	of	of	ADP
ftr-504	257	16	$	$	SYM
ftr-504	257	17	380	380	NUM
ftr-504	257	18	(	(	PUNCT
ftr-504	257	19	$	$	SYM
ftr-504	257	20	180	180	NUM
ftr-504	257	21	from	from	ADP
ftr-504	257	22	the	the	DET
ftr-504	257	23	capital	capital	NOUN
ftr-504	257	24	asset	asset	NOUN
ftr-504	257	25	and	and	CCONJ
ftr-504	257	26	$	$	SYM
ftr-504	257	27	200	200	NUM
ftr-504	257	28	from	from	ADP
ftr-504	257	29	the	the	DET
ftr-504	257	30	good	good	ADJ
ftr-504	257	31	will	will	NOUN
ftr-504	257	32	)	)	PUNCT
ftr-504	257	33	.	.	PUNCT
ftr-504	258	1	b	b	NOUN
ftr-504	259	1	and	and	CCONJ
ftr-504	259	2	c	c	PROPN
ftr-504	259	3	would	would	AUX
ftr-504	259	4	each	each	PRON
ftr-504	259	5	be	be	AUX
ftr-504	259	6	allocated	allocate	VERB
ftr-504	259	7	$	$	SYM
ftr-504	259	8	i10	i10	NOUN
ftr-504	259	9	of	of	ADP
ftr-504	259	10	ordinary	ordinary	ADJ
ftr-504	259	11	income	income	NOUN
ftr-504	259	12	and	and	CCONJ
ftr-504	259	13	$	$	SYM
ftr-504	259	14	190	190	NUM
ftr-504	259	15	of	of	ADP
ftr-504	259	16	capital	capital	NOUN
ftr-504	259	17	gain	gain	NOUN
ftr-504	259	18	,	,	PUNCT
ftr-504	259	19	and	and	CCONJ
ftr-504	259	20	would	would	AUX
ftr-504	259	21	recognize	recognize	VERB
ftr-504	259	22	no	no	DET
ftr-504	259	23	further	further	ADJ
ftr-504	259	24	gain	gain	NOUN
ftr-504	259	25	or	or	CCONJ
ftr-504	259	26	loss	loss	NOUN
ftr-504	259	27	on	on	ADP
ftr-504	259	28	liquidation.39	liquidation.39	NOUN
ftr-504	259	29	in	in	ADP
ftr-504	259	30	this	this	DET
ftr-504	259	31	example	example	NOUN
ftr-504	259	32	,	,	PUNCT
ftr-504	259	33	the	the	DET
ftr-504	259	34	theoretically	theoretically	ADV
ftr-504	259	35	correct	correct	ADJ
ftr-504	259	36	result	result	NOUN
ftr-504	259	37	has	have	AUX
ftr-504	259	38	been	be	AUX
ftr-504	259	39	obtained	obtain	VERB
ftr-504	259	40	as	as	ADP
ftr-504	259	41	to	to	ADP
ftr-504	259	42	b	b	NOUN
ftr-504	259	43	and	and	CCONJ
ftr-504	259	44	c	c	NOUN
ftr-504	259	45	because	because	SCONJ
ftr-504	259	46	of	of	ADP
ftr-504	259	47	the	the	DET
ftr-504	259	48	basis	basis	NOUN
ftr-504	259	49	adjustments	adjustment	NOUN
ftr-504	259	50	resulting	result	VERB
ftr-504	259	51	from	from	ADP
ftr-504	259	52	the	the	DET
ftr-504	259	53	section	section	NOUN
ftr-504	259	54	754	754	NUM
ftr-504	259	55	election	election	NOUN
ftr-504	259	56	.	.	PUNCT
ftr-504	260	1	3	3	X
ftr-504	260	2	.	.	X
ftr-504	260	3	summary	summary	NOUN
ftr-504	260	4	of	of	ADP
ftr-504	260	5	results	result	NOUN
ftr-504	260	6	to	to	ADP
ftr-504	260	7	selling	sell	VERB
ftr-504	260	8	and	and	CCONJ
ftr-504	260	9	purchasing	purchase	VERB
ftr-504	260	10	partners.sections	partners.section	NOUN
ftr-504	260	11	741	741	NUM
ftr-504	260	12	and	and	CCONJ
ftr-504	260	13	751(a	751(a	NUM
ftr-504	260	14	)	)	PUNCT
ftr-504	260	15	can	can	AUX
ftr-504	260	16	tax	tax	VERB
ftr-504	260	17	a	a	DET
ftr-504	260	18	selling	selling	NOUN
ftr-504	260	19	partner	partner	NOUN
ftr-504	260	20	on	on	ADP
ftr-504	260	21	the	the	DET
ftr-504	260	22	theoretically	theoretically	ADV
ftr-504	260	23	correct	correct	ADJ
ftr-504	260	24	amounts	amount	NOUN
ftr-504	260	25	of	of	ADP
ftr-504	260	26	capital	capital	NOUN
ftr-504	260	27	gain	gain	NOUN
ftr-504	260	28	and	and	CCONJ
ftr-504	260	29	ordinary	ordinary	ADJ
ftr-504	260	30	income	income	NOUN
ftr-504	260	31	,	,	PUNCT
ftr-504	260	32	almost	almost	ADV
ftr-504	260	33	as	as	SCONJ
ftr-504	260	34	if	if	SCONJ
ftr-504	260	35	she	she	PRON
ftr-504	260	36	sold	sell	VERB
ftr-504	260	37	her	her	PRON
ftr-504	260	38	proportionate	proportionate	ADJ
ftr-504	260	39	interest	interest	NOUN
ftr-504	260	40	in	in	ADP
ftr-504	260	41	the	the	DET
ftr-504	260	42	partnership	partnership	NOUN
ftr-504	260	43	's	's	PART
ftr-504	260	44	underlying	underlie	VERB
ftr-504	260	45	assets	asset	NOUN
ftr-504	260	46	.	.	PUNCT
ftr-504	261	1	"m	"m	VERB
ftr-504	261	2	the	the	DET
ftr-504	261	3	selling	selling	NOUN
ftr-504	261	4	partner	partner	NOUN
ftr-504	261	5	,	,	PUNCT
ftr-504	261	6	therefore	therefore	ADV
ftr-504	261	7	,	,	PUNCT
ftr-504	261	8	will	will	AUX
ftr-504	261	9	usually	usually	ADV
ftr-504	261	10	be	be	AUX
ftr-504	261	11	neither	neither	CCONJ
ftr-504	261	12	overtaxed	overtax	VERB
ftr-504	261	13	nor	nor	CCONJ
ftr-504	261	14	undertaxed.4	undertaxed.4	ADJ
ftr-504	261	15	by	by	ADP
ftr-504	261	16	contrast	contrast	NOUN
ftr-504	261	17	,	,	PUNCT
ftr-504	261	18	if	if	SCONJ
ftr-504	261	19	the	the	DET
ftr-504	261	20	partnership	partnership	NOUN
ftr-504	261	21	does	do	AUX
ftr-504	261	22	not	not	PART
ftr-504	261	23	make	make	VERB
ftr-504	261	24	a	a	DET
ftr-504	261	25	section	section	NOUN
ftr-504	261	26	754	754	NUM
ftr-504	261	27	election	election	NOUN
ftr-504	261	28	and	and	CCONJ
ftr-504	261	29	holds	hold	VERB
ftr-504	261	30	appreciated	appreciated	ADJ
ftr-504	261	31	assets	asset	NOUN
ftr-504	261	32	,	,	PUNCT
ftr-504	261	33	the	the	DET
ftr-504	261	34	purchasing	purchase	VERB
ftr-504	261	35	partners	partner	NOUN
ftr-504	261	36	may	may	AUX
ftr-504	261	37	be	be	AUX
ftr-504	261	38	overtaxed	overtax	VERB
ftr-504	261	39	.	.	PUNCT
ftr-504	262	1	where	where	SCONJ
ftr-504	262	2	a	a	DET
ftr-504	262	3	section	section	NOUN
ftr-504	262	4	754	754	NUM
ftr-504	262	5	election	election	NOUN
ftr-504	262	6	is	be	AUX
ftr-504	262	7	in	in	ADP
ftr-504	262	8	effect	effect	NOUN
ftr-504	262	9	,	,	PUNCT
ftr-504	262	10	however	however	ADV
ftr-504	262	11	,	,	PUNCT
ftr-504	262	12	the	the	DET
ftr-504	262	13	purchasing	purchase	VERB
ftr-504	262	14	partners	partner	NOUN
ftr-504	262	15	obtain	obtain	VERB
ftr-504	262	16	an	an	DET
ftr-504	262	17	adjustment	adjustment	NOUN
ftr-504	262	18	to	to	ADP
ftr-504	262	19	the	the	DET
ftr-504	262	20	basis	basis	NOUN
ftr-504	262	21	of	of	ADP
ftr-504	262	22	partnership	partnership	NOUN
ftr-504	262	23	property	property	NOUN
ftr-504	262	24	that	that	PRON
ftr-504	262	25	reflects	reflect	VERB
ftr-504	262	26	both	both	DET
ftr-504	262	27	their	their	PRON
ftr-504	262	28	payment	payment	NOUN
ftr-504	262	29	of	of	ADP
ftr-504	262	30	the	the	DET
ftr-504	262	31	value	value	NOUN
ftr-504	262	32	of	of	ADP
ftr-504	262	33	the	the	DET
ftr-504	262	34	selling	selling	NOUN
ftr-504	262	35	partner	partner	NOUN
ftr-504	262	36	's	's	PART
ftr-504	262	37	interest	interest	NOUN
ftr-504	262	38	in	in	ADP
ftr-504	262	39	the	the	DET
ftr-504	262	40	partnership	partnership	NOUN
ftr-504	262	41	's	's	PART
ftr-504	262	42	property	property	NOUN
ftr-504	262	43	and	and	CCONJ
ftr-504	262	44	the	the	DET
ftr-504	262	45	taxation	taxation	NOUN
ftr-504	262	46	of	of	ADP
ftr-504	262	47	the	the	DET
ftr-504	262	48	selling	selling	NOUN
ftr-504	262	49	partner	partner	NOUN
ftr-504	262	50	on	on	ADP
ftr-504	262	51	the	the	DET
ftr-504	262	52	sale	sale	NOUN
ftr-504	262	53	of	of	ADP
ftr-504	262	54	her	her	PRON
ftr-504	262	55	interest	interest	NOUN
ftr-504	262	56	.	.	PUNCT
ftr-504	263	1	that	that	DET
ftr-504	263	2	basis	basis	NOUN
ftr-504	263	3	adjustment	adjustment	NOUN
ftr-504	263	4	can	can	AUX
ftr-504	263	5	shield	shield	VERB
ftr-504	263	6	them	they	PRON
ftr-504	263	7	from	from	ADP
ftr-504	263	8	being	be	AUX
ftr-504	263	9	taxed	tax	VERB
ftr-504	263	10	on	on	ADP
ftr-504	263	11	the	the	DET
ftr-504	263	12	selling	selling	NOUN
ftr-504	263	13	partner	partner	NOUN
ftr-504	263	14	's	's	PART
ftr-504	263	15	share	share	NOUN
ftr-504	263	16	of	of	ADP
ftr-504	263	17	the	the	DET
ftr-504	263	18	inherent	inherent	ADJ
ftr-504	263	19	gain	gain	NOUN
ftr-504	263	20	on	on	ADP
ftr-504	263	21	such	such	ADJ
ftr-504	263	22	property	property	NOUN
ftr-504	263	23	when	when	SCONJ
ftr-504	263	24	the	the	DET
ftr-504	263	25	partnership	partnership	NOUN
ftr-504	263	26	subsequently	subsequently	ADV
ftr-504	263	27	disposes	dispose	VERB
ftr-504	263	28	39	39	NUM
ftr-504	263	29	.	.	PUNCT
ftr-504	264	1	b	b	NOUN
ftr-504	264	2	and	and	CCONJ
ftr-504	264	3	c	c	PROPN
ftr-504	264	4	will	will	AUX
ftr-504	264	5	each	each	PRON
ftr-504	264	6	increase	increase	VERB
ftr-504	264	7	the	the	DET
ftr-504	264	8	basis	basis	NOUN
ftr-504	264	9	of	of	ADP
ftr-504	264	10	his	his	PRON
ftr-504	264	11	partnership	partnership	NOUN
ftr-504	264	12	interest	interest	NOUN
ftr-504	264	13	by	by	ADP
ftr-504	264	14	$	$	SYM
ftr-504	264	15	300	300	NUM
ftr-504	264	16	.	.	PUNCT
ftr-504	265	1	from	from	ADP
ftr-504	265	2	$	$	SYM
ftr-504	265	3	3,300	3,300	NUM
ftr-504	265	4	to	to	PART
ftr-504	265	5	$	$	SYM
ftr-504	265	6	3,600	3,600	NUM
ftr-504	265	7	.	.	PUNCT
ftr-504	266	1	if	if	SCONJ
ftr-504	266	2	the	the	DET
ftr-504	266	3	partnership	partnership	NOUN
ftr-504	266	4	then	then	ADV
ftr-504	266	5	were	be	AUX
ftr-504	266	6	liquidated	liquidate	VERB
ftr-504	266	7	,	,	PUNCT
ftr-504	266	8	each	each	DET
ftr-504	266	9	partner	partner	NOUN
ftr-504	266	10	would	would	AUX
ftr-504	266	11	receive	receive	VERB
ftr-504	266	12	cash	cash	NOUN
ftr-504	266	13	(	(	PUNCT
ftr-504	266	14	$	$	SYM
ftr-504	266	15	3,600	3,600	NUM
ftr-504	266	16	)	)	PUNCT
ftr-504	266	17	equal	equal	ADJ
ftr-504	266	18	to	to	ADP
ftr-504	266	19	the	the	DET
ftr-504	266	20	basis	basis	NOUN
ftr-504	266	21	of	of	ADP
ftr-504	266	22	his	his	PRON
ftr-504	266	23	interest	interest	NOUN
ftr-504	266	24	in	in	ADP
ftr-504	266	25	the	the	DET
ftr-504	266	26	partnership	partnership	NOUN
ftr-504	266	27	and	and	CCONJ
ftr-504	266	28	would	would	AUX
ftr-504	266	29	recognize	recognize	VERB
ftr-504	266	30	no	no	DET
ftr-504	266	31	further	further	ADJ
ftr-504	266	32	gain	gain	NOUN
ftr-504	266	33	or	or	CCONJ
ftr-504	266	34	loss	loss	NOUN
ftr-504	266	35	.	.	PUNCT
ftr-504	267	1	40	40	NUM
ftr-504	267	2	.	.	PUNCT
ftr-504	268	1	since	since	SCONJ
ftr-504	268	2	§	§	PROPN
ftr-504	268	3	751(a	751(a	PROPN
ftr-504	268	4	)	)	PUNCT
ftr-504	268	5	provides	provide	VERB
ftr-504	268	6	ordinary	ordinary	ADJ
ftr-504	268	7	income	income	NOUN
ftr-504	268	8	treatment	treatment	NOUN
ftr-504	268	9	to	to	ADP
ftr-504	268	10	the	the	DET
ftr-504	268	11	selling	selling	NOUN
ftr-504	268	12	partner	partner	NOUN
ftr-504	268	13	only	only	ADV
ftr-504	268	14	with	with	ADP
ftr-504	268	15	regard	regard	NOUN
ftr-504	268	16	to	to	ADP
ftr-504	268	17	her	her	PRON
ftr-504	268	18	share	share	NOUN
ftr-504	268	19	of	of	ADP
ftr-504	268	20	unrealized	unrealized	ADJ
ftr-504	268	21	receivables	receivables	NOUN
ftr-504	268	22	and	and	CCONJ
ftr-504	268	23	substantially	substantially	ADV
ftr-504	268	24	appreciated	appreciated	ADJ
ftr-504	268	25	inventory	inventory	NOUN
ftr-504	268	26	,	,	PUNCT
ftr-504	268	27	she	she	PRON
ftr-504	268	28	will	will	AUX
ftr-504	268	29	not	not	PART
ftr-504	268	30	always	always	ADV
ftr-504	268	31	be	be	AUX
ftr-504	268	32	taxed	tax	VERB
ftr-504	268	33	in	in	ADP
ftr-504	268	34	the	the	DET
ftr-504	268	35	same	same	ADJ
ftr-504	268	36	manner	manner	NOUN
ftr-504	268	37	as	as	SCONJ
ftr-504	268	38	if	if	SCONJ
ftr-504	268	39	she	she	PRON
ftr-504	268	40	directly	directly	ADV
ftr-504	268	41	sold	sell	VERB
ftr-504	268	42	her	her	PRON
ftr-504	268	43	interest	interest	NOUN
ftr-504	268	44	in	in	ADP
ftr-504	268	45	the	the	DET
ftr-504	268	46	partnership	partnership	NOUN
ftr-504	268	47	's	's	PART
ftr-504	268	48	assets	asset	NOUN
ftr-504	268	49	.	.	PUNCT
ftr-504	269	1	for	for	ADP
ftr-504	269	2	example	example	NOUN
ftr-504	269	3	,	,	PUNCT
ftr-504	269	4	if	if	SCONJ
ftr-504	269	5	a	a	DET
ftr-504	269	6	partner	partner	NOUN
ftr-504	269	7	directly	directly	ADV
ftr-504	269	8	sold	sell	VERB
ftr-504	269	9	an	an	DET
ftr-504	269	10	appreciated	appreciated	ADJ
ftr-504	269	11	inventory	inventory	NOUN
ftr-504	269	12	item	item	NOUN
ftr-504	269	13	.	.	PUNCT
ftr-504	270	1	ordinary	ordinary	ADJ
ftr-504	270	2	income	income	NOUN
ftr-504	270	3	invariably	invariably	ADV
ftr-504	270	4	would	would	AUX
ftr-504	270	5	result	result	VERB
ftr-504	270	6	.	.	PUNCT
ftr-504	271	1	under	under	ADP
ftr-504	271	2	§	§	PROPN
ftr-504	271	3	751(a	751(a	PROPN
ftr-504	271	4	)	)	PUNCT
ftr-504	271	5	,	,	PUNCT
ftr-504	271	6	ordinary	ordinary	ADJ
ftr-504	271	7	income	income	NOUN
ftr-504	271	8	treatment	treatment	NOUN
ftr-504	271	9	follows	follow	VERB
ftr-504	271	10	on	on	ADP
ftr-504	271	11	the	the	DET
ftr-504	271	12	sale	sale	NOUN
ftr-504	271	13	of	of	ADP
ftr-504	271	14	a	a	DET
ftr-504	271	15	partnership	partnership	NOUN
ftr-504	271	16	interest	interest	NOUN
ftr-504	271	17	only	only	ADV
ftr-504	271	18	if	if	SCONJ
ftr-504	271	19	the	the	DET
ftr-504	271	20	inventory	inventory	NOUN
ftr-504	271	21	held	hold	VERB
ftr-504	271	22	by	by	ADP
ftr-504	271	23	the	the	DET
ftr-504	271	24	partnership	partnership	NOUN
ftr-504	271	25	is	be	AUX
ftr-504	271	26	"	"	PUNCT
ftr-504	271	27	substantially	substantially	ADV
ftr-504	271	28	appreciated	appreciate	VERB
ftr-504	271	29	.	.	PUNCT
ftr-504	271	30	"	"	PUNCT
ftr-504	272	1	41	41	NUM
ftr-504	272	2	.	.	PUNCT
ftr-504	273	1	this	this	DET
ftr-504	273	2	conclusion	conclusion	NOUN
ftr-504	273	3	assumes	assume	VERB
ftr-504	273	4	that	that	SCONJ
ftr-504	273	5	,	,	PUNCT
ftr-504	273	6	as	as	SCONJ
ftr-504	273	7	was	be	AUX
ftr-504	273	8	true	true	ADJ
ftr-504	273	9	for	for	ADP
ftr-504	273	10	a	a	PRON
ftr-504	273	11	on	on	ADP
ftr-504	273	12	the	the	DET
ftr-504	273	13	facts	fact	NOUN
ftr-504	273	14	of	of	ADP
ftr-504	273	15	the	the	DET
ftr-504	273	16	example	example	NOUN
ftr-504	273	17	,	,	PUNCT
ftr-504	273	18	the	the	DET
ftr-504	273	19	selling	sell	VERB
ftr-504	273	20	partner	partner	NOUN
ftr-504	273	21	's	's	PART
ftr-504	273	22	proportionate	proportionate	ADJ
ftr-504	273	23	share	share	NOUN
ftr-504	273	24	of	of	ADP
ftr-504	273	25	basis	basis	NOUN
ftr-504	273	26	of	of	ADP
ftr-504	273	27	the	the	DET
ftr-504	273	28	partnership	partnership	NOUN
ftr-504	273	29	's	's	PART
ftr-504	273	30	property	property	NOUN
ftr-504	273	31	corresponds	correspond	NOUN
ftr-504	273	32	to	to	ADP
ftr-504	273	33	her	her	PRON
ftr-504	273	34	proportionate	proportionate	ADJ
ftr-504	273	35	share	share	NOUN
ftr-504	273	36	of	of	ADP
ftr-504	273	37	the	the	DET
ftr-504	273	38	value	value	NOUN
ftr-504	273	39	of	of	ADP
ftr-504	273	40	such	such	ADJ
ftr-504	273	41	assets	asset	NOUN
ftr-504	273	42	.	.	PUNCT
ftr-504	274	1	such	such	DET
ftr-504	274	2	a	a	DET
ftr-504	274	3	correspondence	correspondence	NOUN
ftr-504	274	4	may	may	AUX
ftr-504	274	5	be	be	AUX
ftr-504	274	6	lacking	lack	VERB
ftr-504	274	7	where	where	SCONJ
ftr-504	274	8	,	,	PUNCT
ftr-504	274	9	for	for	ADP
ftr-504	274	10	example	example	NOUN
ftr-504	274	11	,	,	PUNCT
ftr-504	274	12	the	the	DET
ftr-504	274	13	selling	selling	NOUN
ftr-504	274	14	partner	partner	NOUN
ftr-504	274	15	purchased	purchase	VERB
ftr-504	274	16	an	an	DET
ftr-504	274	17	interest	interest	NOUN
ftr-504	274	18	in	in	ADP
ftr-504	274	19	an	an	DET
ftr-504	274	20	existing	exist	VERB
ftr-504	274	21	partnership	partnership	NOUN
ftr-504	274	22	that	that	PRON
ftr-504	274	23	holds	hold	VERB
ftr-504	274	24	appreciated	appreciated	ADJ
ftr-504	274	25	assets	asset	NOUN
ftr-504	274	26	and	and	CCONJ
ftr-504	274	27	that	that	PRON
ftr-504	274	28	has	have	AUX
ftr-504	274	29	not	not	PART
ftr-504	274	30	made	make	VERB
ftr-504	274	31	an	an	DET
ftr-504	274	32	election	election	NOUN
ftr-504	274	33	under	under	ADP
ftr-504	274	34	§	§	PROPN
ftr-504	274	35	754	754	NUM
ftr-504	274	36	.	.	PUNCT
ftr-504	275	1	as	as	ADP
ftr-504	275	2	an	an	DET
ftr-504	275	3	example	example	NOUN
ftr-504	275	4	.	.	PUNCT
ftr-504	276	1	consider	consider	VERB
ftr-504	276	2	again	again	ADV
ftr-504	276	3	the	the	DET
ftr-504	276	4	facts	fact	NOUN
ftr-504	276	5	illustrated	illustrate	VERB
ftr-504	276	6	above	above	ADV
ftr-504	276	7	.	.	PUNCT
ftr-504	277	1	if	if	SCONJ
ftr-504	277	2	,	,	PUNCT
ftr-504	277	3	after	after	ADP
ftr-504	277	4	purchasing	purchase	VERB
ftr-504	277	5	one	one	NUM
ftr-504	277	6	-	-	PUNCT
ftr-504	277	7	half	half	NOUN
ftr-504	277	8	of	of	ADP
ftr-504	277	9	a	a	PRON
ftr-504	277	10	's	's	PART
ftr-504	277	11	interest	interest	NOUN
ftr-504	277	12	.	.	PUNCT
ftr-504	278	1	c	c	NOUN
ftr-504	278	2	sold	sell	VERB
ftr-504	278	3	his	his	PRON
ftr-504	278	4	interest	interest	NOUN
ftr-504	278	5	in	in	ADP
ftr-504	278	6	the	the	DET
ftr-504	278	7	partnership	partnership	NOUN
ftr-504	278	8	to	to	ADP
ftr-504	278	9	d	d	PROPN
ftr-504	278	10	for	for	ADP
ftr-504	278	11	$	$	SYM
ftr-504	278	12	3,600	3,600	NUM
ftr-504	278	13	,	,	PUNCT
ftr-504	278	14	he	he	PRON
ftr-504	278	15	would	would	AUX
ftr-504	278	16	have	have	AUX
ftr-504	278	17	realized	realize	VERB
ftr-504	278	18	ordinary	ordinary	ADJ
ftr-504	278	19	income	income	NOUN
ftr-504	278	20	of	of	ADP
ftr-504	278	21	s	s	NUM
ftr-504	278	22	165	165	NUM
ftr-504	278	23	and	and	CCONJ
ftr-504	278	24	capital	capital	NOUN
ftr-504	278	25	gain	gain	NOUN
ftr-504	278	26	of	of	ADP
ftr-504	278	27	$	$	SYM
ftr-504	278	28	135	135	NUM
ftr-504	278	29	if	if	SCONJ
ftr-504	278	30	the	the	DET
ftr-504	278	31	partnership	partnership	NOUN
ftr-504	278	32	had	have	AUX
ftr-504	278	33	not	not	PART
ftr-504	278	34	made	make	VERB
ftr-504	278	35	a	a	DET
ftr-504	278	36	§	§	ADJ
ftr-504	278	37	754	754	NUM
ftr-504	278	38	election	election	NOUN
ftr-504	278	39	.	.	PUNCT
ftr-504	279	1	19941	19941	NUM
ftr-504	279	2	florida	florida	PROPN
ftr-504	279	3	tax	tax	PROPN
ftr-504	279	4	review	review	NOUN
ftr-504	279	5	of	of	ADP
ftr-504	279	6	the	the	DET
ftr-504	279	7	property.42	property.42	NOUN
ftr-504	279	8	the	the	DET
ftr-504	279	9	partnership	partnership	NOUN
ftr-504	279	10	's	's	PART
ftr-504	279	11	section	section	NOUN
ftr-504	279	12	754	754	NUM
ftr-504	279	13	election	election	NOUN
ftr-504	279	14	will	will	AUX
ftr-504	279	15	not	not	PART
ftr-504	279	16	alter	alter	VERB
ftr-504	279	17	or	or	CCONJ
ftr-504	279	18	adversely	adversely	ADV
ftr-504	279	19	affect	affect	VERB
ftr-504	279	20	the	the	DET
ftr-504	279	21	tax	tax	NOUN
ftr-504	279	22	consequences	consequence	NOUN
ftr-504	279	23	to	to	ADP
ftr-504	279	24	the	the	DET
ftr-504	279	25	selling	sell	VERB
ftr-504	279	26	partner.43	partner.43	PROPN
ftr-504	279	27	c.	c.	PROPN
ftr-504	279	28	liquidation	liquidation	NOUN
ftr-504	279	29	of	of	ADP
ftr-504	279	30	a	a	DET
ftr-504	279	31	partner	partner	NOUN
ftr-504	279	32	's	's	PART
ftr-504	279	33	interest	interest	NOUN
ftr-504	279	34	under	under	ADP
ftr-504	279	35	section	section	NOUN
ftr-504	279	36	736	736	NUM
ftr-504	279	37	and	and	CCONJ
ftr-504	279	38	related	related	ADJ
ftr-504	279	39	provisions	provision	NOUN
ftr-504	279	40	prior	prior	ADV
ftr-504	279	41	to	to	ADP
ftr-504	279	42	amendments	amendment	NOUN
ftr-504	279	43	by	by	ADP
ftr-504	279	44	obra	obra	PROPN
ftr-504	279	45	1993	1993	NUM
ftr-504	279	46	as	as	ADP
ftr-504	279	47	an	an	DET
ftr-504	279	48	alternative	alternative	NOUN
ftr-504	279	49	to	to	ADP
ftr-504	279	50	the	the	DET
ftr-504	279	51	purchase	purchase	NOUN
ftr-504	279	52	of	of	ADP
ftr-504	279	53	a	a	DET
ftr-504	279	54	partner	partner	NOUN
ftr-504	279	55	's	's	PART
ftr-504	279	56	interest	interest	NOUN
ftr-504	279	57	by	by	ADP
ftr-504	279	58	her	her	PRON
ftr-504	279	59	fellow	fellow	ADJ
ftr-504	279	60	partners	partner	NOUN
ftr-504	279	61	,	,	PUNCT
ftr-504	279	62	the	the	DET
ftr-504	279	63	partnership	partnership	NOUN
ftr-504	279	64	itself	itself	PRON
ftr-504	279	65	could	could	AUX
ftr-504	279	66	liquidate	liquidate	VERB
ftr-504	279	67	a	a	DET
ftr-504	279	68	partner	partner	NOUN
ftr-504	279	69	's	's	PART
ftr-504	279	70	interest	interest	NOUN
ftr-504	279	71	.	.	PUNCT
ftr-504	280	1	the	the	DET
ftr-504	280	2	tax	tax	NOUN
ftr-504	280	3	consequences	consequence	NOUN
ftr-504	280	4	of	of	ADP
ftr-504	280	5	this	this	DET
ftr-504	280	6	form	form	NOUN
ftr-504	280	7	of	of	ADP
ftr-504	280	8	transaction	transaction	NOUN
ftr-504	280	9	are	be	AUX
ftr-504	280	10	governed	govern	VERB
ftr-504	280	11	by	by	ADP
ftr-504	280	12	section	section	NOUN
ftr-504	280	13	736	736	NUM
ftr-504	280	14	and	and	CCONJ
ftr-504	280	15	related	related	ADJ
ftr-504	280	16	code	code	NOUN
ftr-504	280	17	provisions	provision	NOUN
ftr-504	280	18	.	.	PUNCT
ftr-504	281	1	the	the	DET
ftr-504	281	2	amendments	amendment	NOUN
ftr-504	281	3	made	make	VERB
ftr-504	281	4	to	to	ADP
ftr-504	281	5	these	these	DET
ftr-504	281	6	provisions	provision	NOUN
ftr-504	281	7	by	by	ADP
ftr-504	281	8	obra	obra	NOUN
ftr-504	281	9	1993	1993	NUM
ftr-504	281	10	are	be	AUX
ftr-504	281	11	discussed	discuss	VERB
ftr-504	281	12	in	in	ADP
ftr-504	281	13	detail	detail	NOUN
ftr-504	281	14	in	in	ADP
ftr-504	281	15	part	part	NOUN
ftr-504	281	16	i	i	PRON
ftr-504	281	17	,	,	PUNCT
ftr-504	281	18	below	below	ADV
ftr-504	281	19	,	,	PUNCT
ftr-504	281	20	while	while	SCONJ
ftr-504	281	21	this	this	DET
ftr-504	281	22	part	part	NOUN
ftr-504	281	23	describes	describe	VERB
ftr-504	281	24	such	such	ADJ
ftr-504	281	25	provisions	provision	NOUN
ftr-504	281	26	as	as	ADP
ftr-504	281	27	in	in	ADP
ftr-504	281	28	effect	effect	NOUN
ftr-504	281	29	immediately	immediately	ADV
ftr-504	281	30	prior	prior	ADV
ftr-504	281	31	to	to	ADP
ftr-504	281	32	the	the	DET
ftr-504	281	33	enactment	enactment	NOUN
ftr-504	281	34	of	of	ADP
ftr-504	281	35	obra	obra	PROPN
ftr-504	281	36	1993	1993	NUM
ftr-504	281	37	.	.	PUNCT
ftr-504	282	1	1	1	X
ftr-504	282	2	.	.	X
ftr-504	282	3	overview	overview	NOUN
ftr-504	282	4	of	of	ADP
ftr-504	282	5	section	section	NOUN
ftr-504	282	6	736	736	NUM
ftr-504	282	7	:	:	PUNCT
ftr-504	282	8	subsections	subsection	NOUN
ftr-504	282	9	(	(	PUNCT
ftr-504	282	10	a	a	X
ftr-504	282	11	)	)	PUNCT
ftr-504	282	12	and	and	CCONJ
ftr-504	282	13	(	(	PUNCT
ftr-504	282	14	b).-since	b).-since	NOUN
ftr-504	282	15	its	its	PRON
ftr-504	282	16	addition	addition	NOUN
ftr-504	282	17	to	to	ADP
ftr-504	282	18	the	the	DET
ftr-504	282	19	internal	internal	ADJ
ftr-504	282	20	revenue	revenue	NOUN
ftr-504	282	21	code	code	NOUN
ftr-504	282	22	in	in	ADP
ftr-504	282	23	1954	1954	NUM
ftr-504	282	24	,	,	PUNCT
ftr-504	282	25	section	section	NOUN
ftr-504	282	26	736	736	NUM
ftr-504	282	27	has	have	AUX
ftr-504	282	28	divided	divide	VERB
ftr-504	282	29	partnership	partnership	NOUN
ftr-504	282	30	payments	payment	NOUN
ftr-504	282	31	to	to	ADP
ftr-504	282	32	retiring	retire	VERB
ftr-504	282	33	partners	partner	NOUN
ftr-504	282	34	into	into	ADP
ftr-504	282	35	two	two	NUM
ftr-504	282	36	categories	category	NOUN
ftr-504	282	37	.	.	PUNCT
ftr-504	283	1	payments	payment	NOUN
ftr-504	283	2	for	for	ADP
ftr-504	283	3	the	the	DET
ftr-504	283	4	partner	partner	NOUN
ftr-504	283	5	's	's	PART
ftr-504	283	6	interest	interest	NOUN
ftr-504	283	7	in	in	ADP
ftr-504	283	8	partnership	partnership	NOUN
ftr-504	283	9	property	property	NOUN
ftr-504	283	10	are	be	AUX
ftr-504	283	11	treated	treat	VERB
ftr-504	283	12	under	under	ADP
ftr-504	283	13	section	section	NOUN
ftr-504	283	14	736(b)(1	736(b)(1	NOUN
ftr-504	283	15	)	)	PUNCT
ftr-504	283	16	as	as	ADP
ftr-504	283	17	a	a	DET
ftr-504	283	18	liquidating	liquidating	NOUN
ftr-504	283	19	distribution	distribution	NOUN
ftr-504	283	20	.	.	PUNCT
ftr-504	284	1	section	section	NOUN
ftr-504	284	2	736	736	PROPN
ftr-504	284	3	does	do	AUX
ftr-504	284	4	not	not	PART
ftr-504	284	5	itself	itself	PRON
ftr-504	284	6	prescribe	prescribe	VERB
ftr-504	284	7	the	the	DET
ftr-504	284	8	tax	tax	NOUN
ftr-504	284	9	consequences	consequence	NOUN
ftr-504	284	10	of	of	ADP
ftr-504	284	11	such	such	DET
ftr-504	284	12	a	a	DET
ftr-504	284	13	distribution	distribution	NOUN
ftr-504	284	14	,	,	PUNCT
ftr-504	284	15	but	but	CCONJ
ftr-504	284	16	leaves	leave	VERB
ftr-504	284	17	that	that	DET
ftr-504	284	18	task	task	NOUN
ftr-504	284	19	to	to	ADP
ftr-504	284	20	other	other	ADJ
ftr-504	284	21	provisions	provision	NOUN
ftr-504	284	22	of	of	ADP
ftr-504	284	23	subchapter	subchapter	NOUN
ftr-504	284	24	k	k	NOUN
ftr-504	284	25	dealing	deal	VERB
ftr-504	284	26	with	with	ADP
ftr-504	284	27	distributions	distribution	NOUN
ftr-504	284	28	,	,	PUNCT
ftr-504	284	29	in	in	ADP
ftr-504	284	30	particular	particular	ADJ
ftr-504	284	31	,	,	PUNCT
ftr-504	284	32	section	section	NOUN
ftr-504	284	33	731	731	NUM
ftr-504	284	34	.	.	PUNCT
ftr-504	285	1	thereunder	thereunder	NOUN
ftr-504	285	2	,	,	PUNCT
ftr-504	285	3	except	except	SCONJ
ftr-504	285	4	as	as	ADV
ftr-504	285	5	otherwise	otherwise	ADV
ftr-504	285	6	provided	provide	VERB
ftr-504	285	7	by	by	ADP
ftr-504	285	8	section	section	NOUN
ftr-504	285	9	751	751	NUM
ftr-504	285	10	(	(	PUNCT
ftr-504	285	11	b	b	NOUN
ftr-504	285	12	)	)	PUNCT
ftr-504	285	13	,	,	PUNCT
ftr-504	285	14	gain	gain	NOUN
ftr-504	285	15	or	or	CCONJ
ftr-504	285	16	loss	loss	NOUN
ftr-504	285	17	on	on	ADP
ftr-504	285	18	the	the	DET
ftr-504	285	19	distribution	distribution	NOUN
ftr-504	285	20	of	of	ADP
ftr-504	285	21	money	money	NOUN
ftr-504	285	22	in	in	ADP
ftr-504	285	23	liquidation	liquidation	NOUN
ftr-504	285	24	of	of	ADP
ftr-504	285	25	a	a	DET
ftr-504	285	26	partner	partner	NOUN
ftr-504	285	27	's	's	PART
ftr-504	285	28	interest	interest	NOUN
ftr-504	285	29	results	result	NOUN
ftr-504	285	30	in	in	ADP
ftr-504	285	31	capital	capital	NOUN
ftr-504	285	32	gain	gain	NOUN
ftr-504	285	33	or	or	CCONJ
ftr-504	285	34	loss	loss	NOUN
ftr-504	285	35	.	.	PUNCT
ftr-504	285	36	"	"	PUNCT
ftr-504	286	1	the	the	DET
ftr-504	286	2	remaining	remain	VERB
ftr-504	286	3	partners	partner	NOUN
ftr-504	286	4	may	may	AUX
ftr-504	286	5	not	not	PART
ftr-504	286	6	deduct	deduct	VERB
ftr-504	286	7	these	these	DET
ftr-504	286	8	payments	payment	NOUN
ftr-504	286	9	since	since	SCONJ
ftr-504	286	10	they	they	PRON
ftr-504	286	11	represent	represent	VERB
ftr-504	286	12	either	either	CCONJ
ftr-504	286	13	a	a	DET
ftr-504	286	14	distribution	distribution	NOUN
ftr-504	286	15	or	or	CCONJ
ftr-504	286	16	a	a	DET
ftr-504	286	17	purchase	purchase	NOUN
ftr-504	286	18	of	of	ADP
ftr-504	286	19	the	the	DET
ftr-504	286	20	withdrawing	withdraw	VERB
ftr-504	286	21	partner	partner	NOUN
ftr-504	286	22	's	's	PART
ftr-504	286	23	capital	capital	NOUN
ftr-504	286	24	interest	interest	NOUN
ftr-504	286	25	by	by	ADP
ftr-504	286	26	the	the	DET
ftr-504	286	27	partnership	partnership	NOUN
ftr-504	286	28	(	(	PUNCT
ftr-504	286	29	composed	compose	VERB
ftr-504	286	30	of	of	ADP
ftr-504	286	31	the	the	DET
ftr-504	286	32	remaining	remain	VERB
ftr-504	286	33	partners).45	partners).45	NOUN
ftr-504	286	34	payments	payment	NOUN
ftr-504	286	35	for	for	ADP
ftr-504	286	36	the	the	DET
ftr-504	286	37	retiring	retire	VERB
ftr-504	286	38	partner	partner	NOUN
ftr-504	286	39	's	's	PART
ftr-504	286	40	share	share	NOUN
ftr-504	286	41	of	of	ADP
ftr-504	286	42	unrealized	unrealized	ADJ
ftr-504	286	43	receivables	receivables	NOUN
ftr-504	286	44	and	and	CCONJ
ftr-504	286	45	"	"	PUNCT
ftr-504	286	46	unstated	unstated	ADJ
ftr-504	286	47	good	good	ADJ
ftr-504	286	48	will	will	NOUN
ftr-504	286	49	"	"	PUNCT
ftr-504	286	50	of	of	ADP
ftr-504	286	51	the	the	DET
ftr-504	286	52	partnership	partnership	NOUN
ftr-504	286	53	are	be	AUX
ftr-504	286	54	not	not	PART
ftr-504	286	55	treated	treat	VERB
ftr-504	286	56	as	as	ADP
ftr-504	286	57	payments	payment	NOUN
ftr-504	286	58	for	for	ADP
ftr-504	286	59	a	a	DET
ftr-504	286	60	partner	partner	NOUN
ftr-504	286	61	's	's	PART
ftr-504	286	62	interest	interest	NOUN
ftr-504	286	63	in	in	ADP
ftr-504	286	64	partnership	partnership	NOUN
ftr-504	286	65	property	property	NOUN
ftr-504	286	66	within	within	ADP
ftr-504	286	67	the	the	DET
ftr-504	286	68	meaning	meaning	NOUN
ftr-504	286	69	of	of	ADP
ftr-504	286	70	section	section	NOUN
ftr-504	286	71	736(b).46	736(b).46	PROPN
ftr-504	286	72	instead	instead	ADV
ftr-504	286	73	,	,	PUNCT
ftr-504	286	74	such	such	ADJ
ftr-504	286	75	payments	payment	NOUN
ftr-504	286	76	fall	fall	VERB
ftr-504	286	77	within	within	ADP
ftr-504	286	78	section	section	NOUN
ftr-504	286	79	736(a	736(a	PROPN
ftr-504	286	80	)	)	PUNCT
ftr-504	286	81	,	,	PUNCT
ftr-504	286	82	where	where	SCONJ
ftr-504	286	83	they	they	PRON
ftr-504	286	84	are	be	AUX
ftr-504	286	85	42	42	NUM
ftr-504	286	86	.	.	PUNCT
ftr-504	287	1	if	if	SCONJ
ftr-504	287	2	upward	upward	ADJ
ftr-504	287	3	special	special	ADJ
ftr-504	287	4	basis	basis	NOUN
ftr-504	287	5	adjustments	adjustment	NOUN
ftr-504	287	6	resulting	result	VERB
ftr-504	287	7	under	under	ADP
ftr-504	287	8	§	§	PROPN
ftr-504	287	9	743(b	743(b	PROPN
ftr-504	287	10	)	)	PUNCT
ftr-504	287	11	are	be	AUX
ftr-504	287	12	allocated	allocate	VERB
ftr-504	287	13	to	to	PART
ftr-504	287	14	depreciable	depreciable	VERB
ftr-504	287	15	or	or	CCONJ
ftr-504	287	16	amortizable	amortizable	ADJ
ftr-504	287	17	property	property	NOUN
ftr-504	287	18	,	,	PUNCT
ftr-504	287	19	the	the	DET
ftr-504	287	20	partners	partner	NOUN
ftr-504	287	21	obtaining	obtain	VERB
ftr-504	287	22	such	such	ADJ
ftr-504	287	23	special	special	ADJ
ftr-504	287	24	basis	basis	NOUN
ftr-504	287	25	adjustments	adjustment	NOUN
ftr-504	287	26	are	be	AUX
ftr-504	287	27	entitled	entitle	VERB
ftr-504	287	28	to	to	PART
ftr-504	287	29	claim	claim	VERB
ftr-504	287	30	deductions	deduction	NOUN
ftr-504	287	31	for	for	ADP
ftr-504	287	32	depreciation	depreciation	NOUN
ftr-504	287	33	or	or	CCONJ
ftr-504	287	34	amortization	amortization	NOUN
ftr-504	287	35	with	with	ADP
ftr-504	287	36	respect	respect	NOUN
ftr-504	287	37	thereto	thereto	VERB
ftr-504	287	38	.	.	PUNCT
ftr-504	288	1	see	see	VERB
ftr-504	288	2	infra	infra	NOUN
ftr-504	288	3	text	text	NOUN
ftr-504	288	4	accompanying	accompany	VERB
ftr-504	288	5	notes	note	NOUN
ftr-504	288	6	111	111	NUM
ftr-504	288	7	-	-	SYM
ftr-504	288	8	12	12	NUM
ftr-504	288	9	.	.	PUNCT
ftr-504	289	1	43	43	NUM
ftr-504	289	2	.	.	PUNCT
ftr-504	290	1	in	in	ADP
ftr-504	290	2	closing	close	VERB
ftr-504	290	3	this	this	DET
ftr-504	290	4	discussion	discussion	NOUN
ftr-504	290	5	of	of	ADP
ftr-504	290	6	§	§	PROPN
ftr-504	290	7	741	741	NUM
ftr-504	290	8	,	,	PUNCT
ftr-504	290	9	it	it	PRON
ftr-504	290	10	should	should	AUX
ftr-504	290	11	be	be	AUX
ftr-504	290	12	noted	note	VERB
ftr-504	290	13	that	that	SCONJ
ftr-504	290	14	the	the	DET
ftr-504	290	15	same	same	ADJ
ftr-504	290	16	consequences	consequence	NOUN
ftr-504	290	17	,	,	PUNCT
ftr-504	290	18	albeit	albeit	SCONJ
ftr-504	290	19	with	with	ADP
ftr-504	290	20	slightly	slightly	ADV
ftr-504	290	21	different	different	ADJ
ftr-504	290	22	numbers	number	NOUN
ftr-504	290	23	,	,	PUNCT
ftr-504	290	24	would	would	AUX
ftr-504	290	25	have	have	AUX
ftr-504	290	26	resulted	result	VERB
ftr-504	290	27	if	if	SCONJ
ftr-504	290	28	b	b	NOUN
ftr-504	290	29	and	and	CCONJ
ftr-504	290	30	c	c	PROPN
ftr-504	290	31	caused	cause	VERB
ftr-504	290	32	the	the	DET
ftr-504	290	33	partnership	partnership	NOUN
ftr-504	290	34	to	to	PART
ftr-504	290	35	distribute	distribute	VERB
ftr-504	290	36	$	$	SYM
ftr-504	290	37	1,200	1,200	NUM
ftr-504	290	38	to	to	ADP
ftr-504	290	39	each	each	PRON
ftr-504	290	40	of	of	ADP
ftr-504	290	41	them	they	PRON
ftr-504	290	42	and	and	CCONJ
ftr-504	290	43	used	use	VERB
ftr-504	290	44	such	such	ADJ
ftr-504	290	45	funds	fund	NOUN
ftr-504	290	46	to	to	PART
ftr-504	290	47	purchase	purchase	VERB
ftr-504	290	48	a	a	PRON
ftr-504	290	49	's	's	PART
ftr-504	290	50	interest	interest	NOUN
ftr-504	290	51	in	in	ADP
ftr-504	290	52	the	the	DET
ftr-504	290	53	partnership	partnership	NOUN
ftr-504	290	54	.	.	PUNCT
ftr-504	291	1	44	44	NUM
ftr-504	291	2	.	.	PUNCT
ftr-504	292	1	irc	irc	AUX
ftr-504	292	2	§	§	PROPN
ftr-504	292	3	73	73	NUM
ftr-504	292	4	1	1	NUM
ftr-504	292	5	.	.	X
ftr-504	292	6	45	45	NUM
ftr-504	292	7	.	.	PUNCT
ftr-504	292	8	regs	regs	PROPN
ftr-504	292	9	.	.	PUNCT
ftr-504	293	1	§	§	PROPN
ftr-504	293	2	1.736	1.736	NUM
ftr-504	293	3	-	-	SYM
ftr-504	293	4	1(a)(2	1(a)(2	NUM
ftr-504	293	5	)	)	PUNCT
ftr-504	293	6	.	.	PUNCT
ftr-504	294	1	46	46	NUM
ftr-504	294	2	.	.	PUNCT
ftr-504	295	1	irc	irc	PROPN
ftr-504	295	2	§	§	PROPN
ftr-504	295	3	736(b)(2	736(b)(2	NOUN
ftr-504	295	4	)	)	PUNCT
ftr-504	295	5	.	.	PUNCT
ftr-504	296	1	a	a	DET
ftr-504	296	2	payment	payment	NOUN
ftr-504	296	3	for	for	ADP
ftr-504	296	4	good	good	ADJ
ftr-504	296	5	will	will	AUX
ftr-504	296	6	is	be	AUX
ftr-504	296	7	not	not	PART
ftr-504	296	8	considered	consider	VERB
ftr-504	296	9	to	to	PART
ftr-504	296	10	be	be	AUX
ftr-504	296	11	made	make	VERB
ftr-504	296	12	in	in	ADP
ftr-504	296	13	exchange	exchange	NOUN
ftr-504	296	14	for	for	ADP
ftr-504	296	15	an	an	DET
ftr-504	296	16	interest	interest	NOUN
ftr-504	296	17	in	in	ADP
ftr-504	296	18	partnership	partnership	NOUN
ftr-504	296	19	property	property	NOUN
ftr-504	296	20	and	and	CCONJ
ftr-504	296	21	is	be	AUX
ftr-504	296	22	thus	thus	ADV
ftr-504	296	23	outside	outside	ADP
ftr-504	296	24	the	the	DET
ftr-504	296	25	scope	scope	NOUN
ftr-504	296	26	of	of	ADP
ftr-504	296	27	§	§	PROPN
ftr-504	296	28	736(b	736(b	PROPN
ftr-504	296	29	)	)	PUNCT
ftr-504	296	30	"	"	PUNCT
ftr-504	296	31	except	except	SCONJ
ftr-504	296	32	to	to	ADP
ftr-504	296	33	the	the	DET
ftr-504	296	34	extent	extent	NOUN
ftr-504	296	35	that	that	SCONJ
ftr-504	296	36	the	the	DET
ftr-504	296	37	partnership	partnership	NOUN
ftr-504	296	38	agreement	agreement	NOUN
ftr-504	296	39	provides	provide	VERB
ftr-504	296	40	for	for	ADP
ftr-504	296	41	a	a	DET
ftr-504	296	42	payment	payment	NOUN
ftr-504	296	43	with	with	ADP
ftr-504	296	44	respect	respect	NOUN
ftr-504	296	45	to	to	ADP
ftr-504	296	46	[	[	X
ftr-504	296	47	vol	vol	X
ftr-504	296	48	1:12	1:12	NUM
ftr-504	296	49	reassessing	reassess	VERB
ftr-504	296	50	sales	sale	NOUN
ftr-504	296	51	and	and	CCONJ
ftr-504	296	52	liquidations	liquidation	NOUN
ftr-504	296	53	of	of	ADP
ftr-504	296	54	partnership	partnership	NOUN
ftr-504	296	55	interests	interest	NOUN
ftr-504	296	56	considered	consider	VERB
ftr-504	296	57	either	either	CCONJ
ftr-504	296	58	a	a	DET
ftr-504	296	59	distributive	distributive	ADJ
ftr-504	296	60	share	share	NOUN
ftr-504	296	61	of	of	ADP
ftr-504	296	62	the	the	DET
ftr-504	296	63	partnership	partnership	NOUN
ftr-504	296	64	's	's	PART
ftr-504	296	65	income	income	NOUN
ftr-504	296	66	(	(	PUNCT
ftr-504	296	67	if	if	SCONJ
ftr-504	296	68	the	the	DET
ftr-504	296	69	amount	amount	NOUN
ftr-504	296	70	thereof	thereof	ADV
ftr-504	296	71	is	be	AUX
ftr-504	296	72	determined	determine	VERB
ftr-504	296	73	with	with	ADP
ftr-504	296	74	regard	regard	NOUN
ftr-504	296	75	to	to	ADP
ftr-504	296	76	the	the	DET
ftr-504	296	77	partnership	partnership	NOUN
ftr-504	296	78	's	's	PART
ftr-504	296	79	income	income	NOUN
ftr-504	296	80	)	)	PUNCT
ftr-504	296	81	or	or	CCONJ
ftr-504	296	82	a	a	DET
ftr-504	296	83	guaranteed	guarantee	VERB
ftr-504	296	84	payment	payment	NOUN
ftr-504	296	85	(	(	PUNCT
ftr-504	296	86	if	if	SCONJ
ftr-504	296	87	the	the	DET
ftr-504	296	88	amount	amount	NOUN
ftr-504	296	89	thereof	thereof	ADV
ftr-504	296	90	is	be	AUX
ftr-504	296	91	determined	determine	VERB
ftr-504	296	92	without	without	ADP
ftr-504	296	93	regard	regard	NOUN
ftr-504	296	94	to	to	ADP
ftr-504	296	95	the	the	DET
ftr-504	296	96	partnership	partnership	NOUN
ftr-504	296	97	's	's	PART
ftr-504	296	98	income	income	NOUN
ftr-504	296	99	)	)	PUNCT
ftr-504	296	100	.	.	PUNCT
ftr-504	297	1	section	section	NOUN
ftr-504	297	2	736(a	736(a	PROPN
ftr-504	297	3	)	)	PUNCT
ftr-504	297	4	payments	payment	NOUN
ftr-504	297	5	usually	usually	ADV
ftr-504	297	6	constitute	constitute	VERB
ftr-504	297	7	ordinary	ordinary	ADJ
ftr-504	297	8	income	income	NOUN
ftr-504	297	9	to	to	ADP
ftr-504	297	10	the	the	DET
ftr-504	297	11	retiring	retire	VERB
ftr-504	297	12	partner	partner	NOUN
ftr-504	297	13	and	and	CCONJ
ftr-504	297	14	result	result	VERB
ftr-504	297	15	in	in	ADP
ftr-504	297	16	a	a	DET
ftr-504	297	17	deduction	deduction	NOUN
ftr-504	297	18	or	or	CCONJ
ftr-504	297	19	its	its	PRON
ftr-504	297	20	equivalent	equivalent	NOUN
ftr-504	297	21	to	to	ADP
ftr-504	297	22	the	the	DET
ftr-504	297	23	partnership	partnership	NOUN
ftr-504	297	24	(	(	PUNCT
ftr-504	297	25	consisting	consist	VERB
ftr-504	297	26	of	of	ADP
ftr-504	297	27	the	the	DET
ftr-504	297	28	remaining	remain	VERB
ftr-504	297	29	partners	partner	NOUN
ftr-504	297	30	)	)	PUNCT
ftr-504	297	31	.	.	PUNCT
ftr-504	298	1	7	7	NUM
ftr-504	298	2	the	the	DET
ftr-504	298	3	tax	tax	NOUN
ftr-504	298	4	consequences	consequence	NOUN
ftr-504	298	5	of	of	ADP
ftr-504	298	6	a	a	DET
ftr-504	298	7	liquidation	liquidation	NOUN
ftr-504	298	8	under	under	ADP
ftr-504	298	9	section	section	NOUN
ftr-504	298	10	736	736	NUM
ftr-504	298	11	under	under	ADP
ftr-504	298	12	preobra	preobra	PROPN
ftr-504	298	13	1993	1993	NUM
ftr-504	298	14	law	law	NOUN
ftr-504	298	15	can	can	AUX
ftr-504	298	16	be	be	AUX
ftr-504	298	17	illustrated	illustrate	VERB
ftr-504	298	18	by	by	ADP
ftr-504	298	19	again	again	ADV
ftr-504	298	20	considering	consider	VERB
ftr-504	298	21	the	the	DET
ftr-504	298	22	abc	abc	PROPN
ftr-504	298	23	partnership	partnership	PROPN
ftr-504	298	24	,	,	PUNCT
ftr-504	298	25	whose	whose	DET
ftr-504	298	26	balance	balance	NOUN
ftr-504	298	27	sheet	sheet	NOUN
ftr-504	298	28	is	be	AUX
ftr-504	298	29	reproduced	reproduce	VERB
ftr-504	298	30	here	here	ADV
ftr-504	298	31	for	for	ADP
ftr-504	298	32	convenience	convenience	NOUN
ftr-504	298	33	:	:	PUNCT
ftr-504	298	34	asset	asset	NOUN
ftr-504	298	35	cash	cash	NOUN
ftr-504	298	36	inventory	inventory	NOUN
ftr-504	298	37	machine	machine	NOUN
ftr-504	298	38	accounts	account	VERB
ftr-504	298	39	receivable	receivable	ADJ
ftr-504	298	40	capital	capital	NOUN
ftr-504	298	41	asset	asset	NOUN
ftr-504	298	42	good	good	ADJ
ftr-504	298	43	will	will	AUX
ftr-504	298	44	total	total	VERB
ftr-504	298	45	partners	partner	NOUN
ftr-504	298	46	'	'	PART
ftr-504	298	47	equity	equity	NOUN
ftr-504	298	48	a	a	DET
ftr-504	298	49	b	b	PROPN
ftr-504	298	50	c	c	PROPN
ftr-504	298	51	total	total	PROPN
ftr-504	298	52	abc	abc	PROPN
ftr-504	298	53	partnership	partnership	PROPN
ftr-504	298	54	basis	basis	NOUN
ftr-504	298	55	fmv	fmv	PROPN
ftr-504	298	56	6000	6000	NUM
ftr-504	298	57	6000	6000	NUM
ftr-504	298	58	270	270	NUM
ftr-504	298	59	300	300	NUM
ftr-504	298	60	0	0	NUM
ftr-504	298	61	150	150	NUM
ftr-504	298	62	0	0	NUM
ftr-504	298	63	30	30	NUM
ftr-504	298	64	0	0	NUM
ftr-504	298	65	6300	6300	NUM
ftr-504	298	66	2100	2100	NUM
ftr-504	298	67	2100	2100	NUM
ftr-504	298	68	2100	2100	NUM
ftr-504	298	69	6300	6300	NUM
ftr-504	298	70	150	150	NUM
ftr-504	298	71	300	300	NUM
ftr-504	298	72	300	300	NUM
ftr-504	298	73	7200	7200	NUM
ftr-504	298	74	2400	2400	NUM
ftr-504	298	75	2400	2400	NUM
ftr-504	298	76	2400	2400	NUM
ftr-504	298	77	7200	7200	NUM
ftr-504	298	78	the	the	DET
ftr-504	298	79	partnership	partnership	NOUN
ftr-504	298	80	will	will	AUX
ftr-504	298	81	liquidate	liquidate	VERB
ftr-504	298	82	a	a	PRON
ftr-504	298	83	's	's	PART
ftr-504	298	84	interest	interest	NOUN
ftr-504	298	85	for	for	ADP
ftr-504	298	86	$	$	SYM
ftr-504	298	87	2,400	2,400	NUM
ftr-504	298	88	in	in	ADP
ftr-504	298	89	cash	cash	NOUN
ftr-504	298	90	.	.	PUNCT
ftr-504	299	1	although	although	SCONJ
ftr-504	299	2	$	$	SYM
ftr-504	299	3	100	100	NUM
ftr-504	299	4	of	of	ADP
ftr-504	299	5	this	this	DET
ftr-504	299	6	payment	payment	NOUN
ftr-504	299	7	represents	represent	VERB
ftr-504	299	8	her	her	PRON
ftr-504	299	9	share	share	NOUN
ftr-504	299	10	of	of	ADP
ftr-504	299	11	the	the	DET
ftr-504	299	12	partnership	partnership	NOUN
ftr-504	299	13	's	's	PART
ftr-504	299	14	good	good	ADJ
ftr-504	299	15	will	will	NOUN
ftr-504	299	16	,	,	PUNCT
ftr-504	299	17	it	it	PRON
ftr-504	299	18	is	be	AUX
ftr-504	299	19	assumed	assume	VERB
ftr-504	299	20	that	that	SCONJ
ftr-504	299	21	the	the	DET
ftr-504	299	22	partnership	partnership	NOUN
ftr-504	299	23	agreement	agreement	NOUN
ftr-504	299	24	does	do	AUX
ftr-504	299	25	not	not	PART
ftr-504	299	26	"	"	PUNCT
ftr-504	299	27	provide	provide	VERB
ftr-504	299	28	"	"	PUNCT
ftr-504	299	29	for	for	ADP
ftr-504	299	30	a	a	DET
ftr-504	299	31	payment	payment	NOUN
ftr-504	299	32	with	with	ADP
ftr-504	299	33	respect	respect	NOUN
ftr-504	299	34	to	to	ADP
ftr-504	299	35	good	good	ADJ
ftr-504	299	36	will	will	NOUN
ftr-504	299	37	,	,	PUNCT
ftr-504	299	38	so	so	SCONJ
ftr-504	299	39	that	that	SCONJ
ftr-504	299	40	payment	payment	NOUN
ftr-504	299	41	therefore	therefore	ADV
ftr-504	299	42	is	be	AUX
ftr-504	299	43	considered	consider	VERB
ftr-504	299	44	a	a	DET
ftr-504	299	45	section	section	NOUN
ftr-504	299	46	736(a	736(a	PROPN
ftr-504	299	47	)	)	PUNCT
ftr-504	299	48	paymentgood	paymentgood	NOUN
ftr-504	299	49	will	will	AUX
ftr-504	299	50	.	.	PUNCT
ftr-504	299	51	"	"	PUNCT
ftr-504	300	1	irc	irc	PROPN
ftr-504	300	2	§	§	PROPN
ftr-504	300	3	736(b)(2)(b	736(b)(2)(b	PROPN
ftr-504	300	4	)	)	PUNCT
ftr-504	300	5	.	.	PUNCT
ftr-504	301	1	thus	thus	ADV
ftr-504	301	2	,	,	PUNCT
ftr-504	301	3	a	a	DET
ftr-504	301	4	payment	payment	NOUN
ftr-504	301	5	for	for	ADP
ftr-504	301	6	unstated	unstated	ADJ
ftr-504	301	7	good	good	ADJ
ftr-504	301	8	will	will	NOUN
ftr-504	301	9	is	be	AUX
ftr-504	301	10	a	a	DET
ftr-504	301	11	§	§	PROPN
ftr-504	301	12	736(a	736(a	PROPN
ftr-504	301	13	)	)	PUNCT
ftr-504	301	14	payment	payment	NOUN
ftr-504	301	15	.	.	PUNCT
ftr-504	302	1	and	and	CCONJ
ftr-504	302	2	a	a	DET
ftr-504	302	3	payment	payment	NOUN
ftr-504	302	4	for	for	ADP
ftr-504	302	5	good	good	ADJ
ftr-504	302	6	will	will	NOUN
ftr-504	302	7	that	that	PRON
ftr-504	302	8	is	be	AUX
ftr-504	302	9	provided	provide	VERB
ftr-504	302	10	for	for	ADP
ftr-504	302	11	in	in	ADP
ftr-504	302	12	the	the	DET
ftr-504	302	13	partnership	partnership	NOUN
ftr-504	302	14	agreement	agreement	NOUN
ftr-504	302	15	is	be	AUX
ftr-504	302	16	a	a	DET
ftr-504	302	17	§	§	ADJ
ftr-504	302	18	736(b	736(b	PROPN
ftr-504	302	19	)	)	PUNCT
ftr-504	302	20	payment	payment	NOUN
ftr-504	302	21	.	.	PUNCT
ftr-504	303	1	47	47	NUM
ftr-504	303	2	.	.	PUNCT
ftr-504	304	1	a	a	DET
ftr-504	304	2	guaranteed	guarantee	VERB
ftr-504	304	3	payment	payment	NOUN
ftr-504	304	4	is	be	AUX
ftr-504	304	5	considered	consider	VERB
ftr-504	304	6	a	a	DET
ftr-504	304	7	payment	payment	NOUN
ftr-504	304	8	made	make	VERB
ftr-504	304	9	to	to	ADP
ftr-504	304	10	a	a	DET
ftr-504	304	11	nonpartner	nonpartner	NOUN
ftr-504	304	12	and	and	CCONJ
ftr-504	304	13	results	result	NOUN
ftr-504	304	14	in	in	ADP
ftr-504	304	15	ordinary	ordinary	ADJ
ftr-504	304	16	income	income	NOUN
ftr-504	304	17	to	to	ADP
ftr-504	304	18	the	the	DET
ftr-504	304	19	recipient	recipient	NOUN
ftr-504	304	20	partner	partner	NOUN
ftr-504	304	21	.	.	PUNCT
ftr-504	305	1	see	see	VERB
ftr-504	305	2	irc	irc	PROPN
ftr-504	305	3	§	§	PROPN
ftr-504	305	4	707(a	707(a	PROPN
ftr-504	305	5	)	)	PUNCT
ftr-504	305	6	,	,	PUNCT
ftr-504	305	7	(	(	PUNCT
ftr-504	305	8	c	c	NOUN
ftr-504	305	9	)	)	PUNCT
ftr-504	305	10	.	.	PUNCT
ftr-504	306	1	if	if	SCONJ
ftr-504	306	2	a	a	DET
ftr-504	306	3	payment	payment	NOUN
ftr-504	306	4	is	be	AUX
ftr-504	306	5	considered	consider	VERB
ftr-504	306	6	a	a	DET
ftr-504	306	7	distributive	distributive	ADJ
ftr-504	306	8	share	share	NOUN
ftr-504	306	9	of	of	ADP
ftr-504	306	10	income	income	NOUN
ftr-504	306	11	to	to	ADP
ftr-504	306	12	a	a	DET
ftr-504	306	13	partner	partner	NOUN
ftr-504	306	14	,	,	PUNCT
ftr-504	306	15	it	it	PRON
ftr-504	306	16	reduces	reduce	VERB
ftr-504	306	17	the	the	DET
ftr-504	306	18	distributive	distributive	ADJ
ftr-504	306	19	shares	share	NOUN
ftr-504	306	20	of	of	ADP
ftr-504	306	21	income	income	NOUN
ftr-504	306	22	allocable	allocable	ADJ
ftr-504	306	23	to	to	ADP
ftr-504	306	24	the	the	DET
ftr-504	306	25	other	other	ADJ
ftr-504	306	26	partners	partner	NOUN
ftr-504	306	27	,	,	PUNCT
ftr-504	306	28	affording	afford	VERB
ftr-504	306	29	them	they	PRON
ftr-504	306	30	the	the	DET
ftr-504	306	31	equivalent	equivalent	NOUN
ftr-504	306	32	of	of	ADP
ftr-504	306	33	a	a	DET
ftr-504	306	34	deduction	deduction	NOUN
ftr-504	306	35	.	.	PUNCT
ftr-504	307	1	see	see	VERB
ftr-504	307	2	regs	reg	NOUN
ftr-504	307	3	.	.	PUNCT
ftr-504	308	1	§	§	PROPN
ftr-504	308	2	1.736	1.736	NUM
ftr-504	308	3	-	-	SYM
ftr-504	308	4	1(a)(4	1(a)(4	NUM
ftr-504	308	5	)	)	PUNCT
ftr-504	308	6	.	.	PUNCT
ftr-504	309	1	gain	gain	VERB
ftr-504	309	2	30	30	NUM
ftr-504	309	3	150	150	NUM
ftr-504	309	4	150	150	NUM
ftr-504	309	5	270	270	NUM
ftr-504	309	6	300	300	NUM
ftr-504	309	7	900	900	NUM
ftr-504	309	8	300	300	NUM
ftr-504	309	9	300	300	NUM
ftr-504	309	10	300	300	NUM
ftr-504	309	11	900	900	NUM
ftr-504	309	12	19941	19941	NUM
ftr-504	309	13	florida	florida	PROPN
ftr-504	309	14	tax	tax	NOUN
ftr-504	309	15	review	review	NOUN
ftr-504	309	16	2	2	NUM
ftr-504	309	17	.	.	PUNCT
ftr-504	309	18	tax	tax	NOUN
ftr-504	309	19	consequences	consequence	NOUN
ftr-504	309	20	to	to	ADP
ftr-504	309	21	retiring	retire	VERB
ftr-504	309	22	partner	partner	NOUN
ftr-504	309	23	a.	a.	NOUN
ftr-504	309	24	section	section	PROPN
ftr-504	309	25	736(a	736(a	PROPN
ftr-504	309	26	)	)	PUNCT
ftr-504	309	27	payments.-under	payments.-under	PROPN
ftr-504	309	28	section	section	NOUN
ftr-504	309	29	736(a	736(a	PROPN
ftr-504	309	30	)	)	PUNCT
ftr-504	309	31	,	,	PUNCT
ftr-504	309	32	the	the	DET
ftr-504	309	33	$	$	SYM
ftr-504	309	34	200	200	NUM
ftr-504	309	35	paid	pay	VERB
ftr-504	309	36	for	for	ADP
ftr-504	309	37	a	a	PRON
ftr-504	309	38	's	's	PART
ftr-504	309	39	interest	interest	NOUN
ftr-504	309	40	in	in	ADP
ftr-504	309	41	the	the	DET
ftr-504	309	42	partnership	partnership	NOUN
ftr-504	309	43	's	's	PART
ftr-504	309	44	unrealized	unrealized	ADJ
ftr-504	309	45	receivables	receivables	NOUN
ftr-504	309	46	48	48	NUM
ftr-504	309	47	and	and	CCONJ
ftr-504	309	48	unstated	unstated	ADJ
ftr-504	309	49	good	good	ADJ
ftr-504	309	50	will	will	AUX
ftr-504	309	51	is	be	AUX
ftr-504	309	52	treated	treat	VERB
ftr-504	309	53	as	as	ADP
ftr-504	309	54	a	a	DET
ftr-504	309	55	guaranteed	guarantee	VERB
ftr-504	309	56	payment	payment	NOUN
ftr-504	309	57	and	and	CCONJ
ftr-504	309	58	results	result	NOUN
ftr-504	309	59	in	in	ADP
ftr-504	309	60	ordinary	ordinary	ADJ
ftr-504	309	61	income	income	NOUN
ftr-504	309	62	to	to	ADP
ftr-504	309	63	a.49	a.49	PROPN
ftr-504	309	64	b.	b.	PROPN
ftr-504	309	65	section	section	NOUN
ftr-504	309	66	736(b	736(b	PROPN
ftr-504	309	67	)	)	PUNCT
ftr-504	309	68	payments.-the	payments.-the	NOUN
ftr-504	309	69	remaining	remain	VERB
ftr-504	309	70	$	$	SYM
ftr-504	309	71	2,200	2,200	NUM
ftr-504	309	72	of	of	ADP
ftr-504	309	73	the	the	DET
ftr-504	309	74	partnership	partnership	NOUN
ftr-504	309	75	's	's	PART
ftr-504	309	76	payment	payment	NOUN
ftr-504	309	77	is	be	AUX
ftr-504	309	78	treated	treat	VERB
ftr-504	309	79	under	under	ADP
ftr-504	309	80	section	section	NOUN
ftr-504	309	81	736(b	736(b	PROPN
ftr-504	309	82	)	)	PUNCT
ftr-504	309	83	as	as	ADP
ftr-504	309	84	a	a	DET
ftr-504	309	85	distribution	distribution	NOUN
ftr-504	309	86	in	in	ADP
ftr-504	309	87	liquidation	liquidation	NOUN
ftr-504	309	88	of	of	ADP
ftr-504	309	89	a	a	PRON
ftr-504	309	90	's	's	PART
ftr-504	309	91	interest	interest	NOUN
ftr-504	309	92	.	.	PUNCT
ftr-504	310	1	under	under	ADP
ftr-504	310	2	section	section	NOUN
ftr-504	310	3	731(a	731(a	PROPN
ftr-504	310	4	)	)	PUNCT
ftr-504	310	5	,	,	PUNCT
ftr-504	310	6	a	a	PRON
ftr-504	310	7	will	will	AUX
ftr-504	310	8	recognize	recognize	VERB
ftr-504	310	9	a	a	DET
ftr-504	310	10	capital	capital	NOUN
ftr-504	310	11	gain	gain	NOUN
ftr-504	310	12	or	or	CCONJ
ftr-504	310	13	loss	loss	NOUN
ftr-504	310	14	from	from	ADP
ftr-504	310	15	these	these	DET
ftr-504	310	16	payments	payment	NOUN
ftr-504	310	17	,	,	PUNCT
ftr-504	310	18	except	except	SCONJ
ftr-504	310	19	as	as	SCONJ
ftr-504	310	20	provided	provide	VERB
ftr-504	310	21	by	by	ADP
ftr-504	310	22	section	section	NOUN
ftr-504	310	23	751(b).50	751(b).50	NUM
ftr-504	310	24	c.	c.	NOUN
ftr-504	310	25	effect	effect	NOUN
ftr-504	310	26	of	of	ADP
ftr-504	310	27	section	section	NOUN
ftr-504	310	28	751(b	751(b	PROPN
ftr-504	310	29	)	)	PUNCT
ftr-504	310	30	(	(	PUNCT
ftr-504	310	31	1	1	X
ftr-504	310	32	)	)	PUNCT
ftr-504	310	33	in	in	ADP
ftr-504	310	34	general.-section	general.-section	PROPN
ftr-504	310	35	751(b	751(b	NOUN
ftr-504	310	36	)	)	PUNCT
ftr-504	310	37	seeks	seek	VERB
ftr-504	310	38	to	to	PART
ftr-504	310	39	prevent	prevent	VERB
ftr-504	310	40	partners	partner	NOUN
ftr-504	310	41	from	from	ADP
ftr-504	310	42	shifting	shift	VERB
ftr-504	310	43	the	the	DET
ftr-504	310	44	partnership	partnership	NOUN
ftr-504	310	45	's	's	PART
ftr-504	310	46	ordinary	ordinary	ADJ
ftr-504	310	47	income	income	NOUN
ftr-504	310	48	and	and	CCONJ
ftr-504	310	49	capital	capital	NOUN
ftr-504	310	50	gain	gain	NOUN
ftr-504	310	51	items	item	NOUN
ftr-504	310	52	among	among	ADP
ftr-504	310	53	themselves	themselves	PRON
ftr-504	310	54	through	through	ADP
ftr-504	310	55	current	current	ADJ
ftr-504	310	56	or	or	CCONJ
ftr-504	310	57	liquidating	liquidating	NOUN
ftr-504	310	58	distributions	distribution	NOUN
ftr-504	310	59	that	that	PRON
ftr-504	310	60	alter	alter	VERB
ftr-504	310	61	their	their	PRON
ftr-504	310	62	respective	respective	ADJ
ftr-504	310	63	interests	interest	NOUN
ftr-504	310	64	in	in	ADP
ftr-504	310	65	such	such	ADJ
ftr-504	310	66	items	item	NOUN
ftr-504	310	67	.	.	PUNCT
ftr-504	311	1	it	it	PRON
ftr-504	311	2	divides	divide	VERB
ftr-504	311	3	property	property	NOUN
ftr-504	311	4	of	of	ADP
ftr-504	311	5	the	the	DET
ftr-504	311	6	partnership	partnership	NOUN
ftr-504	311	7	into	into	ADP
ftr-504	311	8	two	two	NUM
ftr-504	311	9	groups	group	NOUN
ftr-504	311	10	:	:	PUNCT
ftr-504	311	11	one	one	NUM
ftr-504	311	12	,	,	PUNCT
ftr-504	311	13	unrealized	unrealized	ADJ
ftr-504	311	14	receivables	receivables	NOUN
ftr-504	311	15	and	and	CCONJ
ftr-504	311	16	substantially	substantially	ADV
ftr-504	311	17	appreciated	appreciated	ADJ
ftr-504	311	18	inventory	inventory	NOUN
ftr-504	311	19	(	(	PUNCT
ftr-504	311	20	section	section	NOUN
ftr-504	311	21	751	751	NUM
ftr-504	311	22	property	property	NOUN
ftr-504	311	23	)	)	PUNCT
ftr-504	311	24	5	5	NUM
ftr-504	311	25	'	'	PUNCT
ftr-504	311	26	and	and	CCONJ
ftr-504	311	27	two	two	NUM
ftr-504	311	28	,	,	PUNCT
ftr-504	311	29	all	all	DET
ftr-504	311	30	other	other	ADJ
ftr-504	311	31	property	property	NOUN
ftr-504	311	32	,	,	PUNCT
ftr-504	311	33	including	include	VERB
ftr-504	311	34	money	money	NOUN
ftr-504	311	35	(	(	PUNCT
ftr-504	311	36	non	non	ADJ
ftr-504	311	37	-	-	NOUN
ftr-504	311	38	section	section	ADJ
ftr-504	311	39	751	751	NUM
ftr-504	311	40	property	property	NOUN
ftr-504	311	41	)	)	PUNCT
ftr-504	311	42	.	.	PUNCT
ftr-504	312	1	it	it	PRON
ftr-504	312	2	asks	ask	VERB
ftr-504	312	3	whether	whether	SCONJ
ftr-504	312	4	,	,	PUNCT
ftr-504	312	5	after	after	ADP
ftr-504	312	6	any	any	DET
ftr-504	312	7	distribution	distribution	NOUN
ftr-504	312	8	,	,	PUNCT
ftr-504	312	9	each	each	DET
ftr-504	312	10	partner	partner	NOUN
ftr-504	312	11	has	have	AUX
ftr-504	312	12	retained	retain	VERB
ftr-504	312	13	a	a	DET
ftr-504	312	14	proportionate	proportionate	ADJ
ftr-504	312	15	share	share	NOUN
ftr-504	312	16	of	of	ADP
ftr-504	312	17	each	each	DET
ftr-504	312	18	group	group	NOUN
ftr-504	312	19	of	of	ADP
ftr-504	312	20	property	property	NOUN
ftr-504	312	21	or	or	CCONJ
ftr-504	312	22	has	have	AUX
ftr-504	312	23	instead	instead	ADV
ftr-504	312	24	relinquished	relinquish	VERB
ftr-504	312	25	an	an	DET
ftr-504	312	26	interest	interest	NOUN
ftr-504	312	27	in	in	ADP
ftr-504	312	28	one	one	NUM
ftr-504	312	29	group	group	NOUN
ftr-504	312	30	of	of	ADP
ftr-504	312	31	property	property	NOUN
ftr-504	312	32	in	in	ADP
ftr-504	312	33	exchange	exchange	NOUN
ftr-504	312	34	for	for	ADP
ftr-504	312	35	a	a	DET
ftr-504	312	36	larger	large	ADJ
ftr-504	312	37	interest	interest	NOUN
ftr-504	312	38	in	in	ADP
ftr-504	312	39	the	the	DET
ftr-504	312	40	other	other	ADJ
ftr-504	312	41	group	group	NOUN
ftr-504	312	42	.	.	PUNCT
ftr-504	313	1	if	if	SCONJ
ftr-504	313	2	a	a	DET
ftr-504	313	3	partner	partner	NOUN
ftr-504	313	4	receives	receive	VERB
ftr-504	313	5	in	in	ADP
ftr-504	313	6	a	a	DET
ftr-504	313	7	distribution	distribution	NOUN
ftr-504	313	8	either	either	CCONJ
ftr-504	313	9	section	section	NOUN
ftr-504	313	10	751	751	NUM
ftr-504	313	11	property	property	NOUN
ftr-504	313	12	in	in	ADP
ftr-504	313	13	exchange	exchange	NOUN
ftr-504	313	14	for	for	ADP
ftr-504	313	15	all	all	PRON
ftr-504	313	16	or	or	CCONJ
ftr-504	313	17	part	part	NOUN
ftr-504	313	18	of	of	ADP
ftr-504	313	19	her	her	PRON
ftr-504	313	20	interest	interest	NOUN
ftr-504	313	21	in	in	ADP
ftr-504	313	22	nonsection	nonsection	NOUN
ftr-504	313	23	751	751	NUM
ftr-504	313	24	property	property	NOUN
ftr-504	313	25	or	or	CCONJ
ftr-504	313	26	non	non	ADJ
ftr-504	313	27	-	-	NOUN
ftr-504	313	28	section	section	ADJ
ftr-504	313	29	751	751	NUM
ftr-504	313	30	property	property	NOUN
ftr-504	313	31	in	in	ADP
ftr-504	313	32	exchange	exchange	NOUN
ftr-504	313	33	for	for	ADP
ftr-504	313	34	all	all	PRON
ftr-504	313	35	or	or	CCONJ
ftr-504	313	36	part	part	NOUN
ftr-504	313	37	of	of	ADP
ftr-504	313	38	her	her	PRON
ftr-504	313	39	interest	interest	NOUN
ftr-504	313	40	in	in	ADP
ftr-504	313	41	section	section	NOUN
ftr-504	313	42	751	751	NUM
ftr-504	313	43	property	property	NOUN
ftr-504	313	44	,	,	PUNCT
ftr-504	313	45	the	the	DET
ftr-504	313	46	distribution	distribution	NOUN
ftr-504	313	47	is	be	AUX
ftr-504	313	48	,	,	PUNCT
ftr-504	313	49	to	to	ADP
ftr-504	313	50	this	this	DET
ftr-504	313	51	extent	extent	NOUN
ftr-504	313	52	,	,	PUNCT
ftr-504	313	53	considered	consider	VERB
ftr-504	313	54	a	a	DET
ftr-504	313	55	sale	sale	NOUN
ftr-504	313	56	or	or	CCONJ
ftr-504	313	57	exchange	exchange	NOUN
ftr-504	313	58	of	of	ADP
ftr-504	313	59	such	such	ADJ
ftr-504	313	60	properties	property	NOUN
ftr-504	313	61	between	between	ADP
ftr-504	313	62	the	the	DET
ftr-504	313	63	distributee	distributee	NOUN
ftr-504	313	64	partner	partner	NOUN
ftr-504	313	65	and	and	CCONJ
ftr-504	313	66	the	the	DET
ftr-504	313	67	partnership	partnership	NOUN
ftr-504	313	68	as	as	SCONJ
ftr-504	313	69	constituted	constitute	VERB
ftr-504	313	70	after	after	ADP
ftr-504	313	71	the	the	DET
ftr-504	313	72	distribution	distribution	NOUN
ftr-504	313	73	.	.	PUNCT
ftr-504	314	1	2	2	NUM
ftr-504	314	2	therefore	therefore	ADV
ftr-504	314	3	,	,	PUNCT
ftr-504	314	4	48	48	NUM
ftr-504	314	5	.	.	PUNCT
ftr-504	315	1	before	before	ADP
ftr-504	315	2	the	the	DET
ftr-504	315	3	amendment	amendment	NOUN
ftr-504	315	4	of	of	ADP
ftr-504	315	5	§	§	PROPN
ftr-504	315	6	75	75	NUM
ftr-504	315	7	1(c	1(c	NUM
ftr-504	315	8	)	)	PUNCT
ftr-504	315	9	by	by	ADP
ftr-504	315	10	obra	obra	PROPN
ftr-504	315	11	1993	1993	NUM
ftr-504	315	12	,	,	PUNCT
ftr-504	315	13	unrealized	unrealized	ADJ
ftr-504	315	14	receivables	receivables	NOUN
ftr-504	315	15	meant	mean	VERB
ftr-504	315	16	for	for	ADP
ftr-504	315	17	this	this	DET
ftr-504	315	18	purpose	purpose	NOUN
ftr-504	315	19	both	both	CCONJ
ftr-504	315	20	traditional	traditional	ADJ
ftr-504	315	21	and	and	CCONJ
ftr-504	315	22	nontraditional	nontraditional	ADJ
ftr-504	315	23	unrealized	unrealized	ADJ
ftr-504	315	24	receivables	receivable	NOUN
ftr-504	315	25	.	.	PUNCT
ftr-504	316	1	see	see	VERB
ftr-504	316	2	infra	infra	NOUN
ftr-504	316	3	text	text	NOUN
ftr-504	316	4	accompanying	accompany	VERB
ftr-504	316	5	notes	note	NOUN
ftr-504	316	6	83	83	NUM
ftr-504	316	7	-	-	SYM
ftr-504	316	8	88	88	NUM
ftr-504	316	9	.	.	PUNCT
ftr-504	317	1	49	49	NUM
ftr-504	317	2	.	.	PUNCT
ftr-504	318	1	see	see	VERB
ftr-504	318	2	irc	irc	PROPN
ftr-504	318	3	§	§	PROPN
ftr-504	318	4	707(c	707(c	PROPN
ftr-504	318	5	)	)	PUNCT
ftr-504	318	6	.	.	PUNCT
ftr-504	319	1	50	50	NUM
ftr-504	319	2	.	.	PUNCT
ftr-504	319	3	irc	irc	PROPN
ftr-504	319	4	§	§	PROPN
ftr-504	319	5	731(a)(1	731(a)(1	PROPN
ftr-504	319	6	)	)	PUNCT
ftr-504	319	7	,	,	PUNCT
ftr-504	319	8	(	(	PUNCT
ftr-504	319	9	c	c	NOUN
ftr-504	319	10	)	)	PUNCT
ftr-504	319	11	.	.	PUNCT
ftr-504	320	1	a	a	PRON
ftr-504	320	2	will	will	AUX
ftr-504	320	3	have	have	VERB
ftr-504	320	4	a	a	DET
ftr-504	320	5	gain	gain	NOUN
ftr-504	320	6	to	to	ADP
ftr-504	320	7	the	the	DET
ftr-504	320	8	extent	extent	NOUN
ftr-504	320	9	that	that	SCONJ
ftr-504	320	10	the	the	DET
ftr-504	320	11	money	money	NOUN
ftr-504	320	12	distributed	distribute	VERB
ftr-504	320	13	exceeds	exceed	VERB
ftr-504	320	14	the	the	DET
ftr-504	320	15	adjusted	adjusted	ADJ
ftr-504	320	16	basis	basis	NOUN
ftr-504	320	17	of	of	ADP
ftr-504	320	18	her	her	PRON
ftr-504	320	19	partnership	partnership	NOUN
ftr-504	320	20	interest	interest	NOUN
ftr-504	320	21	immediately	immediately	ADV
ftr-504	320	22	before	before	ADP
ftr-504	320	23	the	the	DET
ftr-504	320	24	distribution	distribution	NOUN
ftr-504	320	25	,	,	PUNCT
ftr-504	320	26	or	or	CCONJ
ftr-504	320	27	a	a	DET
ftr-504	320	28	loss	loss	NOUN
ftr-504	320	29	to	to	ADP
ftr-504	320	30	the	the	DET
ftr-504	320	31	extent	extent	NOUN
ftr-504	320	32	that	that	SCONJ
ftr-504	320	33	the	the	DET
ftr-504	320	34	basis	basis	NOUN
ftr-504	320	35	of	of	ADP
ftr-504	320	36	her	her	PRON
ftr-504	320	37	partnership	partnership	NOUN
ftr-504	320	38	interest	interest	NOUN
ftr-504	320	39	exceeds	exceed	VERB
ftr-504	320	40	the	the	DET
ftr-504	320	41	amount	amount	NOUN
ftr-504	320	42	of	of	ADP
ftr-504	320	43	money	money	NOUN
ftr-504	320	44	distributed	distribute	VERB
ftr-504	320	45	to	to	ADP
ftr-504	320	46	her	she	PRON
ftr-504	320	47	in	in	ADP
ftr-504	320	48	liquidation	liquidation	NOUN
ftr-504	320	49	.	.	PUNCT
ftr-504	321	1	51	51	NUM
ftr-504	321	2	.	.	PUNCT
ftr-504	322	1	these	these	DET
ftr-504	322	2	terms	term	NOUN
ftr-504	322	3	are	be	AUX
ftr-504	322	4	defined	define	VERB
ftr-504	322	5	,	,	PUNCT
ftr-504	322	6	respectively	respectively	ADV
ftr-504	322	7	,	,	PUNCT
ftr-504	322	8	in	in	ADP
ftr-504	322	9	§	§	PROPN
ftr-504	322	10	§	§	PROPN
ftr-504	322	11	751	751	NUM
ftr-504	322	12	(	(	PUNCT
ftr-504	322	13	c	c	NOUN
ftr-504	322	14	)	)	PUNCT
ftr-504	322	15	and	and	CCONJ
ftr-504	322	16	(	(	PUNCT
ftr-504	322	17	d	d	NOUN
ftr-504	322	18	)	)	PUNCT
ftr-504	322	19	.	.	PUNCT
ftr-504	323	1	for	for	ADP
ftr-504	323	2	§	§	PROPN
ftr-504	323	3	751	751	NUM
ftr-504	323	4	purposes	purpose	NOUN
ftr-504	323	5	,	,	PUNCT
ftr-504	323	6	both	both	CCONJ
ftr-504	323	7	before	before	ADP
ftr-504	323	8	and	and	CCONJ
ftr-504	323	9	after	after	ADP
ftr-504	323	10	enactment	enactment	NOUN
ftr-504	323	11	of	of	ADP
ftr-504	323	12	obra	obra	PROPN
ftr-504	323	13	1993	1993	NUM
ftr-504	323	14	,	,	PUNCT
ftr-504	323	15	the	the	DET
ftr-504	323	16	term	term	NOUN
ftr-504	323	17	"	"	PUNCT
ftr-504	323	18	unrealized	unrealized	ADJ
ftr-504	323	19	receivables	receivables	NOUN
ftr-504	323	20	"	"	PUNCT
ftr-504	323	21	means	mean	VERB
ftr-504	323	22	both	both	CCONJ
ftr-504	323	23	traditional	traditional	ADJ
ftr-504	323	24	and	and	CCONJ
ftr-504	323	25	nontraditional	nontraditional	ADJ
ftr-504	323	26	unrealized	unrealized	ADJ
ftr-504	323	27	receivables	receivables	NOUN
ftr-504	323	28	.	.	PUNCT
ftr-504	324	1	52	52	NUM
ftr-504	324	2	.	.	PUNCT
ftr-504	325	1	irc	irc	PROPN
ftr-504	325	2	§	§	PROPN
ftr-504	325	3	751(b	751(b	PROPN
ftr-504	325	4	)	)	PUNCT
ftr-504	325	5	.	.	PUNCT
ftr-504	326	1	because	because	SCONJ
ftr-504	326	2	§	§	PROPN
ftr-504	326	3	751(b	751(b	PROPN
ftr-504	326	4	)	)	PUNCT
ftr-504	326	5	operates	operate	VERB
ftr-504	326	6	by	by	ADP
ftr-504	326	7	reference	reference	NOUN
ftr-504	326	8	to	to	ADP
ftr-504	326	9	the	the	DET
ftr-504	326	10	overall	overall	ADJ
ftr-504	326	11	value	value	NOUN
ftr-504	326	12	of	of	ADP
ftr-504	326	13	,	,	PUNCT
ftr-504	326	14	rather	rather	ADV
ftr-504	326	15	than	than	ADP
ftr-504	326	16	appreciation	appreciation	NOUN
ftr-504	326	17	or	or	CCONJ
ftr-504	326	18	depreciation	depreciation	NOUN
ftr-504	326	19	in	in	ADP
ftr-504	326	20	,	,	PUNCT
ftr-504	326	21	the	the	DET
ftr-504	326	22	partnership	partnership	NOUN
ftr-504	326	23	's	's	PART
ftr-504	326	24	§	§	PROPN
ftr-504	326	25	751	751	NUM
ftr-504	326	26	property	property	NOUN
ftr-504	326	27	,	,	PUNCT
ftr-504	326	28	it	it	PRON
ftr-504	326	29	does	do	AUX
ftr-504	326	30	not	not	PART
ftr-504	326	31	always	always	ADV
ftr-504	326	32	succeed	succeed	VERB
ftr-504	326	33	in	in	ADP
ftr-504	326	34	preventing	prevent	VERB
ftr-504	326	35	disproportionate	disproportionate	ADJ
ftr-504	326	36	shifting	shifting	NOUN
ftr-504	326	37	of	of	ADP
ftr-504	326	38	gains	gain	NOUN
ftr-504	326	39	and	and	CCONJ
ftr-504	326	40	losses	loss	NOUN
ftr-504	326	41	among	among	ADP
ftr-504	326	42	partners	partner	NOUN
ftr-504	326	43	.	.	PUNCT
ftr-504	327	1	for	for	ADP
ftr-504	327	2	[	[	X
ftr-504	327	3	vol	vol	X
ftr-504	327	4	1:12	1:12	NUM
ftr-504	327	5	reassessing	reassess	VERB
ftr-504	327	6	sales	sale	NOUN
ftr-504	327	7	and	and	CCONJ
ftr-504	327	8	liquidations	liquidation	NOUN
ftr-504	327	9	of	of	ADP
ftr-504	327	10	partnership	partnership	NOUN
ftr-504	327	11	interests	interest	NOUN
ftr-504	327	12	section	section	NOUN
ftr-504	327	13	751(b	751(b	PROPN
ftr-504	327	14	)	)	PUNCT
ftr-504	327	15	can	can	AUX
ftr-504	327	16	apply	apply	VERB
ftr-504	327	17	whenever	whenever	SCONJ
ftr-504	327	18	a	a	DET
ftr-504	327	19	partner	partner	NOUN
ftr-504	327	20	receives	receive	VERB
ftr-504	327	21	money	money	NOUN
ftr-504	327	22	,	,	PUNCT
ftr-504	327	23	which	which	PRON
ftr-504	327	24	is	be	AUX
ftr-504	327	25	nonsection	nonsection	NOUN
ftr-504	327	26	751	751	NUM
ftr-504	327	27	property	property	NOUN
ftr-504	327	28	,	,	PUNCT
ftr-504	327	29	in	in	ADP
ftr-504	327	30	exchange	exchange	NOUN
ftr-504	327	31	for	for	ADP
ftr-504	327	32	her	her	PRON
ftr-504	327	33	interest	interest	NOUN
ftr-504	327	34	in	in	ADP
ftr-504	327	35	section	section	NOUN
ftr-504	327	36	751	751	NUM
ftr-504	327	37	property	property	NOUN
ftr-504	327	38	.	.	PUNCT
ftr-504	328	1	(	(	PUNCT
ftr-504	328	2	2	2	X
ftr-504	328	3	)	)	PUNCT
ftr-504	328	4	application	application	NOUN
ftr-504	328	5	of	of	ADP
ftr-504	328	6	section	section	NOUN
ftr-504	328	7	751(b	751(b	PROPN
ftr-504	328	8	)	)	PUNCT
ftr-504	328	9	to	to	PART
ftr-504	328	10	section	section	VERB
ftr-504	328	11	736	736	NUM
ftr-504	328	12	payments.-section	payments.-section	NOUN
ftr-504	328	13	751	751	NUM
ftr-504	328	14	(	(	PUNCT
ftr-504	328	15	b	b	NOUN
ftr-504	328	16	)	)	PUNCT
ftr-504	328	17	is	be	AUX
ftr-504	328	18	inapplicable	inapplicable	ADJ
ftr-504	328	19	to	to	ADP
ftr-504	328	20	payments	payment	NOUN
ftr-504	328	21	under	under	ADP
ftr-504	328	22	section	section	NOUN
ftr-504	328	23	736(a	736(a	PROPN
ftr-504	328	24	)	)	PUNCT
ftr-504	328	25	,	,	PUNCT
ftr-504	328	26	but	but	CCONJ
ftr-504	328	27	it	it	PRON
ftr-504	328	28	does	do	AUX
ftr-504	328	29	apply	apply	VERB
ftr-504	328	30	to	to	ADP
ftr-504	328	31	payments	payment	NOUN
ftr-504	328	32	under	under	ADP
ftr-504	328	33	section	section	NOUN
ftr-504	328	34	736(b).53	736(b).53	NUM
ftr-504	328	35	if	if	SCONJ
ftr-504	328	36	a	a	DET
ftr-504	328	37	retiring	retire	VERB
ftr-504	328	38	partner	partner	NOUN
ftr-504	328	39	receives	receive	VERB
ftr-504	328	40	section	section	NOUN
ftr-504	328	41	736(b	736(b	PROPN
ftr-504	328	42	)	)	PUNCT
ftr-504	328	43	payments	payment	NOUN
ftr-504	328	44	for	for	ADP
ftr-504	328	45	her	her	PRON
ftr-504	328	46	interest	interest	NOUN
ftr-504	328	47	in	in	ADP
ftr-504	328	48	the	the	DET
ftr-504	328	49	partnership	partnership	NOUN
ftr-504	328	50	's	's	PART
ftr-504	328	51	section	section	NOUN
ftr-504	328	52	751	751	NUM
ftr-504	328	53	property	property	NOUN
ftr-504	328	54	,	,	PUNCT
ftr-504	328	55	section	section	NOUN
ftr-504	328	56	751(b	751(b	PROPN
ftr-504	328	57	)	)	PUNCT
ftr-504	328	58	treats	treat	VERB
ftr-504	328	59	her	she	PRON
ftr-504	328	60	as	as	SCONJ
ftr-504	328	61	if	if	SCONJ
ftr-504	328	62	she	she	PRON
ftr-504	328	63	received	receive	VERB
ftr-504	328	64	her	her	PRON
ftr-504	328	65	proportionate	proportionate	ADJ
ftr-504	328	66	share	share	NOUN
ftr-504	328	67	of	of	ADP
ftr-504	328	68	such	such	ADJ
ftr-504	328	69	section	section	NOUN
ftr-504	328	70	751	751	NUM
ftr-504	328	71	property	property	NOUN
ftr-504	328	72	in	in	ADP
ftr-504	328	73	a	a	DET
ftr-504	328	74	current	current	ADJ
ftr-504	328	75	distribution	distribution	NOUN
ftr-504	328	76	and	and	CCONJ
ftr-504	328	77	resold	resold	VERB
ftr-504	328	78	it	it	PRON
ftr-504	328	79	to	to	ADP
ftr-504	328	80	the	the	DET
ftr-504	328	81	partnership.-4	partnership.-4	NOUN
ftr-504	328	82	only	only	ADV
ftr-504	328	83	the	the	DET
ftr-504	328	84	736(b	736(b	PROPN
ftr-504	328	85	)	)	PUNCT
ftr-504	328	86	payments	payment	NOUN
ftr-504	328	87	in	in	ADP
ftr-504	328	88	excess	excess	NOUN
ftr-504	328	89	of	of	ADP
ftr-504	328	90	this	this	DET
ftr-504	328	91	amount	amount	NOUN
ftr-504	328	92	are	be	AUX
ftr-504	328	93	treated	treat	VERB
ftr-504	328	94	as	as	ADP
ftr-504	328	95	a	a	DET
ftr-504	328	96	distribution	distribution	NOUN
ftr-504	328	97	in	in	ADP
ftr-504	328	98	liquidation	liquidation	NOUN
ftr-504	328	99	of	of	ADP
ftr-504	328	100	the	the	DET
ftr-504	328	101	retiring	retire	VERB
ftr-504	328	102	partner	partner	NOUN
ftr-504	328	103	's	's	PART
ftr-504	328	104	interest	interest	NOUN
ftr-504	328	105	.	.	PUNCT
ftr-504	328	106	"	"	PUNCT
ftr-504	329	1	when	when	SCONJ
ftr-504	329	2	a	a	PRON
ftr-504	329	3	received	receive	VERB
ftr-504	329	4	a	a	DET
ftr-504	329	5	$	$	SYM
ftr-504	329	6	2,400	2,400	NUM
ftr-504	329	7	payment	payment	NOUN
ftr-504	329	8	in	in	ADP
ftr-504	329	9	liquidation	liquidation	NOUN
ftr-504	329	10	of	of	ADP
ftr-504	329	11	her	her	PRON
ftr-504	329	12	interest	interest	NOUN
ftr-504	329	13	,	,	PUNCT
ftr-504	329	14	the	the	DET
ftr-504	329	15	abc	abc	PROPN
ftr-504	329	16	partnership	partnership	PROPN
ftr-504	329	17	's	's	PART
ftr-504	329	18	balance	balance	NOUN
ftr-504	329	19	sheet	sheet	NOUN
ftr-504	329	20	was	be	AUX
ftr-504	329	21	as	as	SCONJ
ftr-504	329	22	follows	follow	VERB
ftr-504	329	23	.	.	PUNCT
ftr-504	330	1	a	a	DET
ftr-504	330	2	's	's	PART
ftr-504	330	3	share	share	NOUN
ftr-504	330	4	of	of	ADP
ftr-504	330	5	asset	asset	NOUN
ftr-504	330	6	basis	basis	NOUN
ftr-504	330	7	fmv	fmv	PROPN
ftr-504	330	8	fmv	fmv	X
ftr-504	330	9	cash	cash	VERB
ftr-504	330	10	6000	6000	NUM
ftr-504	330	11	6000	6000	NUM
ftr-504	330	12	2000	2000	NUM
ftr-504	330	13	inventory	inventory	NOUN
ftr-504	330	14	270	270	NUM
ftr-504	330	15	300	300	NUM
ftr-504	330	16	100	100	NUM
ftr-504	330	17	machine	machine	NOUN
ftr-504	330	18	0	0	NUM
ftr-504	330	19	150	150	NUM
ftr-504	330	20	50	50	NUM
ftr-504	330	21	accounts	account	NOUN
ftr-504	330	22	receivable	receivable	ADJ
ftr-504	330	23	0	0	NUM
ftr-504	330	24	150	150	NUM
ftr-504	330	25	50	50	NUM
ftr-504	330	26	capital	capital	NOUN
ftr-504	330	27	asset	asset	NOUN
ftr-504	330	28	30	30	NUM
ftr-504	330	29	300	300	NUM
ftr-504	330	30	100	100	NUM
ftr-504	330	31	good	good	ADJ
ftr-504	330	32	will	will	NOUN
ftr-504	330	33	0	0	NUM
ftr-504	330	34	300	300	NUM
ftr-504	330	35	100	100	NUM
ftr-504	330	36	total	total	ADJ
ftr-504	330	37	6300	6300	NUM
ftr-504	330	38	7200	7200	NUM
ftr-504	330	39	2400	2400	NUM
ftr-504	330	40	example	example	NOUN
ftr-504	330	41	,	,	PUNCT
ftr-504	330	42	assume	assume	VERB
ftr-504	330	43	that	that	SCONJ
ftr-504	330	44	a	a	DET
ftr-504	330	45	partnership	partnership	NOUN
ftr-504	330	46	having	have	VERB
ftr-504	330	47	two	two	NUM
ftr-504	330	48	equal	equal	ADJ
ftr-504	330	49	partners	partner	NOUN
ftr-504	330	50	owns	own	VERB
ftr-504	330	51	,	,	PUNCT
ftr-504	330	52	among	among	ADP
ftr-504	330	53	other	other	ADJ
ftr-504	330	54	assets	asset	NOUN
ftr-504	330	55	,	,	PUNCT
ftr-504	330	56	inventory	inventory	NOUN
ftr-504	330	57	items	item	NOUN
ftr-504	330	58	1	1	NUM
ftr-504	330	59	and	and	CCONJ
ftr-504	330	60	2	2	NUM
ftr-504	330	61	.	.	X
ftr-504	330	62	each	each	DET
ftr-504	330	63	item	item	NOUN
ftr-504	330	64	has	have	VERB
ftr-504	330	65	a	a	DET
ftr-504	330	66	value	value	NOUN
ftr-504	330	67	of	of	ADP
ftr-504	330	68	s100	s100	PROPN
ftr-504	330	69	,	,	PUNCT
ftr-504	330	70	but	but	CCONJ
ftr-504	330	71	item	item	NOUN
ftr-504	330	72	i	i	PRON
ftr-504	330	73	has	have	VERB
ftr-504	330	74	a	a	DET
ftr-504	330	75	basis	basis	NOUN
ftr-504	330	76	of	of	ADP
ftr-504	330	77	s30	s30	NOUN
ftr-504	330	78	and	and	CCONJ
ftr-504	330	79	item	item	PROPN
ftr-504	330	80	2	2	NUM
ftr-504	330	81	has	have	VERB
ftr-504	330	82	a	a	DET
ftr-504	330	83	basis	basis	NOUN
ftr-504	330	84	of	of	ADP
ftr-504	330	85	$	$	SYM
ftr-504	330	86	80	80	NUM
ftr-504	330	87	.	.	PUNCT
ftr-504	331	1	section	section	NOUN
ftr-504	331	2	751(b	751(b	PROPN
ftr-504	331	3	)	)	PUNCT
ftr-504	331	4	will	will	AUX
ftr-504	331	5	not	not	PART
ftr-504	331	6	apply	apply	VERB
ftr-504	331	7	to	to	ADP
ftr-504	331	8	the	the	DET
ftr-504	331	9	distribution	distribution	NOUN
ftr-504	331	10	of	of	ADP
ftr-504	331	11	item	item	NOUN
ftr-504	331	12	i	i	PRON
ftr-504	331	13	to	to	ADP
ftr-504	331	14	one	one	NUM
ftr-504	331	15	partner	partner	NOUN
ftr-504	331	16	and	and	CCONJ
ftr-504	331	17	item	item	NOUN
ftr-504	331	18	2	2	NUM
ftr-504	331	19	to	to	ADP
ftr-504	331	20	the	the	DET
ftr-504	331	21	other	other	ADJ
ftr-504	331	22	,	,	PUNCT
ftr-504	331	23	because	because	SCONJ
ftr-504	331	24	each	each	DET
ftr-504	331	25	partner	partner	NOUN
ftr-504	331	26	is	be	AUX
ftr-504	331	27	receiving	receive	VERB
ftr-504	331	28	in	in	ADP
ftr-504	331	29	the	the	DET
ftr-504	331	30	distribution	distribution	NOUN
ftr-504	331	31	a	a	DET
ftr-504	331	32	pro	pro	ADJ
ftr-504	331	33	rata	rata	NOUN
ftr-504	331	34	$	$	SYM
ftr-504	331	35	100	100	NUM
ftr-504	331	36	share	share	NOUN
ftr-504	331	37	of	of	ADP
ftr-504	331	38	§	§	PROPN
ftr-504	331	39	751	751	NUM
ftr-504	331	40	property	property	NOUN
ftr-504	331	41	.	.	PUNCT
ftr-504	332	1	this	this	PRON
ftr-504	332	2	is	be	AUX
ftr-504	332	3	the	the	DET
ftr-504	332	4	case	case	NOUN
ftr-504	332	5	even	even	ADV
ftr-504	332	6	though	though	SCONJ
ftr-504	332	7	the	the	DET
ftr-504	332	8	distribution	distribution	NOUN
ftr-504	332	9	shifts	shift	NOUN
ftr-504	332	10	disproportionate	disproportionate	ADJ
ftr-504	332	11	amounts	amount	NOUN
ftr-504	332	12	of	of	ADP
ftr-504	332	13	gain	gain	NOUN
ftr-504	332	14	and	and	CCONJ
ftr-504	332	15	loss	loss	NOUN
ftr-504	332	16	among	among	ADP
ftr-504	332	17	the	the	DET
ftr-504	332	18	partners	partner	NOUN
ftr-504	332	19	(	(	PUNCT
ftr-504	332	20	i.e	i.e	X
ftr-504	332	21	..	..	PUNCT
ftr-504	332	22	the	the	DET
ftr-504	332	23	partner	partner	NOUN
ftr-504	332	24	receiving	receive	VERB
ftr-504	332	25	item	item	NOUN
ftr-504	332	26	1	1	NUM
ftr-504	332	27	has	have	VERB
ftr-504	332	28	property	property	NOUN
ftr-504	332	29	containing	contain	VERB
ftr-504	332	30	$	$	SYM
ftr-504	332	31	70	70	NUM
ftr-504	332	32	of	of	ADP
ftr-504	332	33	built	build	VERB
ftr-504	332	34	-	-	PUNCT
ftr-504	332	35	in	in	ADP
ftr-504	332	36	ordinary	ordinary	ADJ
ftr-504	332	37	income	income	NOUN
ftr-504	332	38	and	and	CCONJ
ftr-504	332	39	the	the	DET
ftr-504	332	40	partner	partner	NOUN
ftr-504	332	41	receiving	receive	VERB
ftr-504	332	42	item	item	NOUN
ftr-504	332	43	2	2	NUM
ftr-504	332	44	has	have	VERB
ftr-504	332	45	property	property	NOUN
ftr-504	332	46	containing	contain	VERB
ftr-504	332	47	$	$	SYM
ftr-504	332	48	20	20	NUM
ftr-504	332	49	of	of	ADP
ftr-504	332	50	built	build	VERB
ftr-504	332	51	-	-	PUNCT
ftr-504	332	52	in	in	ADP
ftr-504	332	53	ordinary	ordinary	ADJ
ftr-504	332	54	income	income	NOUN
ftr-504	332	55	)	)	PUNCT
ftr-504	332	56	.	.	PUNCT
ftr-504	333	1	53	53	NUM
ftr-504	333	2	.	.	PUNCT
ftr-504	333	3	irc	irc	PROPN
ftr-504	333	4	§	§	PROPN
ftr-504	333	5	751(b)(2)(b	751(b)(2)(b	PROPN
ftr-504	333	6	)	)	PUNCT
ftr-504	333	7	.	.	PUNCT
ftr-504	334	1	because	because	SCONJ
ftr-504	334	2	§	§	PROPN
ftr-504	334	3	736(a	736(a	PROPN
ftr-504	334	4	)	)	PUNCT
ftr-504	334	5	generally	generally	ADV
ftr-504	334	6	treats	treat	VERB
ftr-504	334	7	payments	payment	NOUN
ftr-504	334	8	for	for	ADP
ftr-504	334	9	a	a	DET
ftr-504	334	10	partner	partner	NOUN
ftr-504	334	11	's	's	PART
ftr-504	334	12	share	share	NOUN
ftr-504	334	13	of	of	ADP
ftr-504	334	14	unrealized	unrealized	ADJ
ftr-504	334	15	receivables	receivables	NOUN
ftr-504	334	16	(	(	PUNCT
ftr-504	334	17	which	which	PRON
ftr-504	334	18	are	be	AUX
ftr-504	334	19	§	§	PROPN
ftr-504	334	20	751	751	NUM
ftr-504	334	21	property	property	NOUN
ftr-504	334	22	)	)	PUNCT
ftr-504	334	23	as	as	ADP
ftr-504	334	24	ordinary	ordinary	ADJ
ftr-504	334	25	income	income	NOUN
ftr-504	334	26	,	,	PUNCT
ftr-504	334	27	it	it	PRON
ftr-504	334	28	is	be	AUX
ftr-504	334	29	unnecessary	unnecessary	ADJ
ftr-504	334	30	to	to	PART
ftr-504	334	31	apply	apply	VERB
ftr-504	334	32	§	§	PROPN
ftr-504	334	33	75	75	NUM
ftr-504	334	34	1(b	1(b	NUM
ftr-504	334	35	)	)	PUNCT
ftr-504	334	36	to	to	PART
ftr-504	334	37	characterize	characterize	VERB
ftr-504	334	38	such	such	ADJ
ftr-504	334	39	payments	payment	NOUN
ftr-504	334	40	.	.	PUNCT
ftr-504	335	1	under	under	ADP
ftr-504	335	2	obra	obra	PROPN
ftr-504	335	3	1993	1993	NUM
ftr-504	335	4	's	's	PART
ftr-504	335	5	amendment	amendment	NOUN
ftr-504	335	6	of	of	ADP
ftr-504	335	7	irc	irc	PROPN
ftr-504	335	8	§	§	PROPN
ftr-504	335	9	751(c	751(c	PROPN
ftr-504	335	10	)	)	PUNCT
ftr-504	335	11	,	,	PUNCT
ftr-504	335	12	only	only	ADV
ftr-504	335	13	certain	certain	ADJ
ftr-504	335	14	payments	payment	NOUN
ftr-504	335	15	for	for	ADP
ftr-504	335	16	a	a	DET
ftr-504	335	17	retiring	retire	VERB
ftr-504	335	18	partner	partner	NOUN
ftr-504	335	19	's	's	PART
ftr-504	335	20	share	share	NOUN
ftr-504	335	21	of	of	ADP
ftr-504	335	22	traditional	traditional	ADJ
ftr-504	335	23	unrealized	unrealized	ADJ
ftr-504	335	24	receivables	receivables	NOUN
ftr-504	335	25	qualify	qualify	VERB
ftr-504	335	26	as	as	ADP
ftr-504	335	27	§	§	PROPN
ftr-504	335	28	736(a	736(a	PROPN
ftr-504	335	29	)	)	PUNCT
ftr-504	335	30	payments	payment	NOUN
ftr-504	335	31	.	.	PUNCT
ftr-504	336	1	see	see	VERB
ftr-504	336	2	infra	infra	NOUN
ftr-504	336	3	text	text	NOUN
ftr-504	336	4	accompanying	accompany	VERB
ftr-504	336	5	notes	note	NOUN
ftr-504	336	6	83	83	NUM
ftr-504	336	7	-	-	SYM
ftr-504	336	8	88	88	NUM
ftr-504	336	9	.	.	PUNCT
ftr-504	337	1	54	54	NUM
ftr-504	337	2	.	.	PUNCT
ftr-504	338	1	see	see	VERB
ftr-504	338	2	regs	reg	NOUN
ftr-504	338	3	.	.	PUNCT
ftr-504	339	1	§	§	PROPN
ftr-504	339	2	1.751	1.751	NUM
ftr-504	339	3	-	-	SYM
ftr-504	339	4	1(b	1(b	NUM
ftr-504	339	5	)	)	PUNCT
ftr-504	339	6	,	,	PUNCT
ftr-504	339	7	(	(	PUNCT
ftr-504	339	8	g	g	NOUN
ftr-504	339	9	)	)	PUNCT
ftr-504	339	10	ex	ex	NOUN
ftr-504	339	11	.	.	NOUN
ftr-504	339	12	2	2	NUM
ftr-504	339	13	.	.	X
ftr-504	339	14	55	55	NUM
ftr-504	339	15	.	.	PUNCT
ftr-504	340	1	see	see	VERB
ftr-504	340	2	regs	reg	NOUN
ftr-504	340	3	.	.	PUNCT
ftr-504	341	1	§	§	PROPN
ftr-504	341	2	1.751	1.751	NUM
ftr-504	341	3	-	-	NUM
ftr-504	341	4	1(b)(4	1(b)(4	NUM
ftr-504	341	5	)	)	PUNCT
ftr-504	341	6	,	,	PUNCT
ftr-504	341	7	which	which	PRON
ftr-504	341	8	provides	provide	VERB
ftr-504	341	9	that	that	SCONJ
ftr-504	341	10	if	if	SCONJ
ftr-504	341	11	there	there	PRON
ftr-504	341	12	is	be	VERB
ftr-504	341	13	an	an	DET
ftr-504	341	14	exchange	exchange	NOUN
ftr-504	341	15	of	of	ADP
ftr-504	341	16	substantially	substantially	ADV
ftr-504	341	17	appreciated	appreciated	ADJ
ftr-504	341	18	inventory	inventory	NOUN
ftr-504	341	19	items	item	NOUN
ftr-504	341	20	for	for	ADP
ftr-504	341	21	other	other	ADJ
ftr-504	341	22	property	property	NOUN
ftr-504	341	23	.	.	PUNCT
ftr-504	342	1	§	§	PROPN
ftr-504	342	2	736(b	736(b	PROPN
ftr-504	342	3	)	)	PUNCT
ftr-504	342	4	payments	payment	NOUN
ftr-504	342	5	must	must	AUX
ftr-504	342	6	be	be	AUX
ftr-504	342	7	divided	divide	VERB
ftr-504	342	8	between	between	ADP
ftr-504	342	9	the	the	DET
ftr-504	342	10	payments	payment	NOUN
ftr-504	342	11	treated	treat	VERB
ftr-504	342	12	as	as	ADP
ftr-504	342	13	a	a	DET
ftr-504	342	14	sale	sale	NOUN
ftr-504	342	15	or	or	CCONJ
ftr-504	342	16	exchange	exchange	NOUN
ftr-504	342	17	under	under	ADP
ftr-504	342	18	§	§	PROPN
ftr-504	342	19	751(b	751(b	PROPN
ftr-504	342	20	)	)	PUNCT
ftr-504	342	21	and	and	CCONJ
ftr-504	342	22	payments	payment	NOUN
ftr-504	342	23	treated	treat	VERB
ftr-504	342	24	as	as	ADP
ftr-504	342	25	a	a	DET
ftr-504	342	26	distribution	distribution	NOUN
ftr-504	342	27	under	under	ADP
ftr-504	342	28	§	§	PROPN
ftr-504	342	29	§	§	NOUN
ftr-504	342	30	731	731	NUM
ftr-504	342	31	through	through	ADP
ftr-504	342	32	736	736	NUM
ftr-504	342	33	.	.	PUNCT
ftr-504	342	34	19941	19941	NUM
ftr-504	343	1	florida	florida	PROPN
ftr-504	343	2	tax	tax	PROPN
ftr-504	343	3	review	review	NOUN
ftr-504	343	4	because	because	SCONJ
ftr-504	343	5	section	section	NOUN
ftr-504	343	6	751(b	751(b	PROPN
ftr-504	343	7	)	)	PUNCT
ftr-504	343	8	does	do	AUX
ftr-504	343	9	not	not	PART
ftr-504	343	10	apply	apply	VERB
ftr-504	343	11	to	to	ADP
ftr-504	343	12	the	the	DET
ftr-504	343	13	section	section	NOUN
ftr-504	343	14	736(a	736(a	PROPN
ftr-504	343	15	)	)	PUNCT
ftr-504	343	16	payments	payment	NOUN
ftr-504	343	17	of	of	ADP
ftr-504	343	18	$	$	SYM
ftr-504	343	19	200	200	NUM
ftr-504	343	20	for	for	ADP
ftr-504	343	21	a	a	PRON
ftr-504	343	22	's	's	PART
ftr-504	343	23	interest	interest	NOUN
ftr-504	343	24	in	in	ADP
ftr-504	343	25	the	the	DET
ftr-504	343	26	accounts	account	NOUN
ftr-504	343	27	receivable	receivable	ADJ
ftr-504	343	28	,	,	PUNCT
ftr-504	343	29	the	the	DET
ftr-504	343	30	machine	machine	NOUN
ftr-504	343	31	,	,	PUNCT
ftr-504	343	32	and	and	CCONJ
ftr-504	343	33	the	the	DET
ftr-504	343	34	unstated	unstated	ADJ
ftr-504	343	35	good	good	ADJ
ftr-504	343	36	will	will	NOUN
ftr-504	343	37	,	,	PUNCT
ftr-504	343	38	only	only	ADV
ftr-504	343	39	the	the	DET
ftr-504	343	40	section	section	NOUN
ftr-504	343	41	736(b	736(b	NUM
ftr-504	343	42	)	)	PUNCT
ftr-504	343	43	payment	payment	NOUN
ftr-504	343	44	of	of	ADP
ftr-504	343	45	$	$	SYM
ftr-504	343	46	2,200	2,200	NUM
ftr-504	343	47	for	for	ADP
ftr-504	343	48	her	her	PRON
ftr-504	343	49	interest	interest	NOUN
ftr-504	343	50	in	in	ADP
ftr-504	343	51	the	the	DET
ftr-504	343	52	cash	cash	NOUN
ftr-504	343	53	,	,	PUNCT
ftr-504	343	54	inventory	inventory	NOUN
ftr-504	343	55	,	,	PUNCT
ftr-504	343	56	and	and	CCONJ
ftr-504	343	57	capital	capital	NOUN
ftr-504	343	58	asset	asset	NOUN
ftr-504	343	59	need	need	NOUN
ftr-504	343	60	be	be	AUX
ftr-504	343	61	considered	consider	VERB
ftr-504	343	62	.	.	PUNCT
ftr-504	344	1	regarding	regard	VERB
ftr-504	344	2	these	these	DET
ftr-504	344	3	assets	asset	NOUN
ftr-504	344	4	,	,	PUNCT
ftr-504	344	5	a	a	PRON
ftr-504	344	6	initially	initially	ADV
ftr-504	344	7	had	have	VERB
ftr-504	344	8	a	a	DET
ftr-504	344	9	proportionate	proportionate	ADJ
ftr-504	344	10	interest	interest	NOUN
ftr-504	344	11	of	of	ADP
ftr-504	344	12	$	$	SYM
ftr-504	344	13	2,100	2,100	NUM
ftr-504	344	14	in	in	ADP
ftr-504	344	15	non	non	ADJ
ftr-504	344	16	-	-	NOUN
ftr-504	344	17	section	section	ADJ
ftr-504	344	18	751	751	NUM
ftr-504	344	19	property	property	NOUN
ftr-504	344	20	(	(	PUNCT
ftr-504	344	21	the	the	DET
ftr-504	344	22	money	money	NOUN
ftr-504	344	23	and	and	CCONJ
ftr-504	344	24	the	the	DET
ftr-504	344	25	capital	capital	NOUN
ftr-504	344	26	asset	asset	PROPN
ftr-504	344	27	)	)	PUNCT
ftr-504	344	28	and	and	CCONJ
ftr-504	344	29	$	$	SYM
ftr-504	344	30	100	100	NUM
ftr-504	344	31	in	in	ADP
ftr-504	344	32	section	section	NOUN
ftr-504	344	33	751	751	NUM
ftr-504	344	34	property	property	NOUN
ftr-504	344	35	(	(	PUNCT
ftr-504	344	36	the	the	DET
ftr-504	344	37	substantially	substantially	ADV
ftr-504	344	38	appreciated	appreciated	ADJ
ftr-504	344	39	inventory	inventory	NOUN
ftr-504	344	40	)	)	PUNCT
ftr-504	344	41	,	,	PUNCT
ftr-504	344	42	but	but	CCONJ
ftr-504	344	43	she	she	PRON
ftr-504	344	44	received	receive	VERB
ftr-504	344	45	non	non	ADJ
ftr-504	344	46	-	-	NOUN
ftr-504	344	47	section	section	ADJ
ftr-504	344	48	751	751	NUM
ftr-504	344	49	property	property	NOUN
ftr-504	344	50	of	of	ADP
ftr-504	344	51	$	$	SYM
ftr-504	344	52	2,200	2,200	NUM
ftr-504	344	53	(	(	PUNCT
ftr-504	344	54	money	money	NOUN
ftr-504	344	55	)	)	PUNCT
ftr-504	344	56	and	and	CCONJ
ftr-504	344	57	no	no	DET
ftr-504	344	58	section	section	NOUN
ftr-504	344	59	751	751	NUM
ftr-504	344	60	property	property	NOUN
ftr-504	344	61	(	(	PUNCT
ftr-504	344	62	inventory	inventory	NOUN
ftr-504	344	63	)	)	PUNCT
ftr-504	344	64	.	.	PUNCT
ftr-504	345	1	section	section	PROPN
ftr-504	345	2	751(b	751(b	PROPN
ftr-504	345	3	)	)	PUNCT
ftr-504	345	4	treats	treat	VERB
ftr-504	345	5	this	this	DET
ftr-504	345	6	$	$	SYM
ftr-504	345	7	100	100	NUM
ftr-504	345	8	disparity	disparity	NOUN
ftr-504	345	9	as	as	SCONJ
ftr-504	345	10	if	if	SCONJ
ftr-504	345	11	a	a	PRON
ftr-504	345	12	actually	actually	ADV
ftr-504	345	13	received	receive	VERB
ftr-504	345	14	her	her	PRON
ftr-504	345	15	proportionate	proportionate	ADJ
ftr-504	345	16	$	$	SYM
ftr-504	345	17	100	100	NUM
ftr-504	345	18	share	share	NOUN
ftr-504	345	19	of	of	ADP
ftr-504	345	20	inventory	inventory	NOUN
ftr-504	345	21	in	in	ADP
ftr-504	345	22	a	a	DET
ftr-504	345	23	current	current	ADJ
ftr-504	345	24	distribution	distribution	NOUN
ftr-504	345	25	and	and	CCONJ
ftr-504	345	26	sold	sell	VERB
ftr-504	345	27	it	it	PRON
ftr-504	345	28	to	to	ADP
ftr-504	345	29	the	the	DET
ftr-504	345	30	partnership	partnership	NOUN
ftr-504	345	31	for	for	ADP
ftr-504	345	32	the	the	DET
ftr-504	345	33	excess	excess	ADJ
ftr-504	345	34	non	non	ADJ
ftr-504	345	35	-	-	NOUN
ftr-504	345	36	section	section	ADJ
ftr-504	345	37	751	751	NUM
ftr-504	345	38	property	property	NOUN
ftr-504	345	39	received	receive	VERB
ftr-504	345	40	by	by	ADP
ftr-504	345	41	her	she	PRON
ftr-504	345	42	(	(	PUNCT
ftr-504	345	43	the	the	DET
ftr-504	345	44	$	$	SYM
ftr-504	345	45	100	100	NUM
ftr-504	345	46	of	of	ADP
ftr-504	345	47	money	money	NOUN
ftr-504	345	48	)	)	PUNCT
ftr-504	345	49	.	.	PUNCT
ftr-504	346	1	at	at	ADP
ftr-504	346	2	the	the	DET
ftr-504	346	3	time	time	NOUN
ftr-504	346	4	of	of	ADP
ftr-504	346	5	the	the	DET
ftr-504	346	6	deemed	deem	VERB
ftr-504	346	7	distribution	distribution	NOUN
ftr-504	346	8	,	,	PUNCT
ftr-504	346	9	a	a	DET
ftr-504	346	10	's	's	PART
ftr-504	346	11	basis	basis	NOUN
ftr-504	346	12	for	for	ADP
ftr-504	346	13	her	her	PRON
ftr-504	346	14	partnership	partnership	NOUN
ftr-504	346	15	interest	interest	NOUN
ftr-504	346	16	was	be	AUX
ftr-504	346	17	$	$	SYM
ftr-504	346	18	2,100	2,100	NUM
ftr-504	346	19	and	and	CCONJ
ftr-504	346	20	the	the	DET
ftr-504	346	21	partnership	partnership	NOUN
ftr-504	346	22	's	's	PART
ftr-504	346	23	$	$	SYM
ftr-504	346	24	300	300	NUM
ftr-504	346	25	worth	worth	NOUN
ftr-504	346	26	of	of	ADP
ftr-504	346	27	inventory	inventory	NOUN
ftr-504	346	28	had	have	VERB
ftr-504	346	29	a	a	DET
ftr-504	346	30	basis	basis	NOUN
ftr-504	346	31	of	of	ADP
ftr-504	346	32	$	$	SYM
ftr-504	346	33	270	270	NUM
ftr-504	346	34	,	,	PUNCT
ftr-504	346	35	so	so	SCONJ
ftr-504	346	36	that	that	SCONJ
ftr-504	346	37	$	$	SYM
ftr-504	346	38	100	100	NUM
ftr-504	346	39	worth	worth	NOUN
ftr-504	346	40	of	of	ADP
ftr-504	346	41	inventory	inventory	NOUN
ftr-504	346	42	deemed	deem	VERB
ftr-504	346	43	distributed	distribute	VERB
ftr-504	346	44	to	to	ADP
ftr-504	346	45	a	a	DET
ftr-504	346	46	under	under	NOUN
ftr-504	346	47	section	section	NOUN
ftr-504	346	48	751(b	751(b	PROPN
ftr-504	346	49	)	)	PUNCT
ftr-504	346	50	would	would	AUX
ftr-504	346	51	have	have	AUX
ftr-504	346	52	had	have	VERB
ftr-504	346	53	a	a	DET
ftr-504	346	54	basis	basis	NOUN
ftr-504	346	55	of	of	ADP
ftr-504	346	56	$	$	SYM
ftr-504	346	57	90	90	NUM
ftr-504	346	58	.	.	PUNCT
ftr-504	347	1	that	that	PRON
ftr-504	347	2	deemed	deem	VERB
ftr-504	347	3	distribution	distribution	NOUN
ftr-504	347	4	would	would	AUX
ftr-504	347	5	result	result	VERB
ftr-504	347	6	in	in	ADP
ftr-504	347	7	nonrecognition	nonrecognition	NOUN
ftr-504	347	8	of	of	ADP
ftr-504	347	9	gain	gain	NOUN
ftr-504	347	10	or	or	CCONJ
ftr-504	347	11	loss,56	loss,56	NOUN
ftr-504	347	12	with	with	ADP
ftr-504	347	13	a	a	DET
ftr-504	347	14	taking	take	VERB
ftr-504	347	15	a	a	DET
ftr-504	347	16	$	$	SYM
ftr-504	347	17	90	90	NUM
ftr-504	347	18	basis	basis	NOUN
ftr-504	347	19	in	in	ADP
ftr-504	347	20	the	the	DET
ftr-504	347	21	distributed	distribute	VERB
ftr-504	347	22	inventory57	inventory57	VERB
ftr-504	347	23	and	and	CCONJ
ftr-504	347	24	reducing	reduce	VERB
ftr-504	347	25	the	the	DET
ftr-504	347	26	basis	basis	NOUN
ftr-504	347	27	of	of	ADP
ftr-504	347	28	her	her	PRON
ftr-504	347	29	partnership	partnership	NOUN
ftr-504	347	30	interest	interest	NOUN
ftr-504	347	31	from	from	ADP
ftr-504	347	32	$	$	SYM
ftr-504	347	33	2,100	2,100	NUM
ftr-504	347	34	to	to	PART
ftr-504	347	35	$	$	SYM
ftr-504	347	36	2,010.58	2,010.58	NUM
ftr-504	347	37	on	on	ADP
ftr-504	347	38	the	the	DET
ftr-504	347	39	deemed	deem	VERB
ftr-504	347	40	sale	sale	NOUN
ftr-504	347	41	of	of	ADP
ftr-504	347	42	this	this	DET
ftr-504	347	43	inventory	inventory	NOUN
ftr-504	347	44	to	to	ADP
ftr-504	347	45	the	the	DET
ftr-504	347	46	partnership	partnership	NOUN
ftr-504	347	47	for	for	ADP
ftr-504	347	48	$	$	SYM
ftr-504	347	49	100	100	NUM
ftr-504	347	50	,	,	PUNCT
ftr-504	347	51	a	a	PRON
ftr-504	347	52	realizes	realize	VERB
ftr-504	347	53	$	$	SYM
ftr-504	347	54	10	10	NUM
ftr-504	347	55	of	of	ADP
ftr-504	347	56	ordinary	ordinary	ADJ
ftr-504	347	57	income	income	NOUN
ftr-504	347	58	.	.	PUNCT
ftr-504	348	1	9	9	NUM
ftr-504	348	2	the	the	DET
ftr-504	348	3	remainder	remainder	NOUN
ftr-504	348	4	of	of	ADP
ftr-504	348	5	the	the	DET
ftr-504	348	6	section	section	NOUN
ftr-504	348	7	736(b	736(b	NUM
ftr-504	348	8	)	)	PUNCT
ftr-504	348	9	payment	payment	NOUN
ftr-504	348	10	,	,	PUNCT
ftr-504	348	11	in	in	ADP
ftr-504	348	12	the	the	DET
ftr-504	348	13	amount	amount	NOUN
ftr-504	348	14	of	of	ADP
ftr-504	348	15	$	$	SYM
ftr-504	348	16	2,100	2,100	NUM
ftr-504	348	17	,	,	PUNCT
ftr-504	348	18	is	be	AUX
ftr-504	348	19	treated	treat	VERB
ftr-504	348	20	as	as	ADP
ftr-504	348	21	a	a	DET
ftr-504	348	22	liquidating	liquidating	NOUN
ftr-504	348	23	distribution	distribution	NOUN
ftr-504	348	24	that	that	PRON
ftr-504	348	25	results	result	VERB
ftr-504	348	26	in	in	ADP
ftr-504	348	27	gain	gain	NOUN
ftr-504	348	28	to	to	ADP
ftr-504	348	29	the	the	DET
ftr-504	348	30	extent	extent	NOUN
ftr-504	348	31	that	that	SCONJ
ftr-504	348	32	a	a	PRON
ftr-504	348	33	receives	receive	VERB
ftr-504	348	34	money	money	NOUN
ftr-504	348	35	in	in	ADP
ftr-504	348	36	excess	excess	NOUN
ftr-504	348	37	of	of	ADP
ftr-504	348	38	the	the	DET
ftr-504	348	39	basis	basis	NOUN
ftr-504	348	40	of	of	ADP
ftr-504	348	41	her	her	PRON
ftr-504	348	42	interest	interest	NOUN
ftr-504	348	43	in	in	ADP
ftr-504	348	44	the	the	DET
ftr-504	348	45	partnership.6	partnership.6	NOUN
ftr-504	348	46	"	"	PUNCT
ftr-504	348	47	since	since	SCONJ
ftr-504	348	48	the	the	DET
ftr-504	348	49	deemed	deem	VERB
ftr-504	348	50	distribution	distribution	NOUN
ftr-504	348	51	of	of	ADP
ftr-504	348	52	inventory	inventory	NOUN
ftr-504	348	53	under	under	ADP
ftr-504	348	54	section	section	NOUN
ftr-504	348	55	751(b	751(b	PROPN
ftr-504	348	56	)	)	PUNCT
ftr-504	348	57	reduced	reduce	VERB
ftr-504	348	58	the	the	DET
ftr-504	348	59	basis	basis	NOUN
ftr-504	348	60	of	of	ADP
ftr-504	348	61	her	her	PRON
ftr-504	348	62	partnership	partnership	NOUN
ftr-504	348	63	interest	interest	NOUN
ftr-504	348	64	to	to	ADP
ftr-504	348	65	$	$	SYM
ftr-504	348	66	2,010	2,010	NUM
ftr-504	348	67	,	,	PUNCT
ftr-504	348	68	a	a	PRON
ftr-504	348	69	will	will	AUX
ftr-504	348	70	recognize	recognize	VERB
ftr-504	348	71	a	a	DET
ftr-504	348	72	capital	capital	NOUN
ftr-504	348	73	gain	gain	NOUN
ftr-504	348	74	of	of	ADP
ftr-504	348	75	$	$	SYM
ftr-504	348	76	90.61	90.61	NUM
ftr-504	348	77	in	in	ADP
ftr-504	348	78	summary	summary	NOUN
ftr-504	348	79	,	,	PUNCT
ftr-504	348	80	a	a	PRON
ftr-504	348	81	's	's	PART
ftr-504	348	82	total	total	ADJ
ftr-504	348	83	gain	gain	NOUN
ftr-504	348	84	was	be	AUX
ftr-504	348	85	$	$	SYM
ftr-504	348	86	300	300	NUM
ftr-504	348	87	.	.	PUNCT
ftr-504	349	1	of	of	ADP
ftr-504	349	2	this	this	DET
ftr-504	349	3	amount	amount	NOUN
ftr-504	349	4	,	,	PUNCT
ftr-504	349	5	$	$	SYM
ftr-504	349	6	200	200	NUM
ftr-504	349	7	was	be	AUX
ftr-504	349	8	treated	treat	VERB
ftr-504	349	9	as	as	ADP
ftr-504	349	10	a	a	DET
ftr-504	349	11	guaranteed	guarantee	VERB
ftr-504	349	12	payment	payment	NOUN
ftr-504	349	13	taxable	taxable	ADJ
ftr-504	349	14	as	as	ADP
ftr-504	349	15	ordinary	ordinary	ADJ
ftr-504	349	16	income	income	NOUN
ftr-504	349	17	under	under	ADP
ftr-504	349	18	section	section	NOUN
ftr-504	349	19	736(a	736(a	PROPN
ftr-504	349	20	)	)	PUNCT
ftr-504	349	21	,	,	PUNCT
ftr-504	349	22	$	$	SYM
ftr-504	349	23	10	10	NUM
ftr-504	349	24	was	be	AUX
ftr-504	349	25	treated	treat	VERB
ftr-504	349	26	as	as	ADP
ftr-504	349	27	ordinary	ordinary	ADJ
ftr-504	349	28	income	income	NOUN
ftr-504	349	29	under	under	ADP
ftr-504	349	30	section	section	NOUN
ftr-504	349	31	751(b	751(b	PROPN
ftr-504	349	32	)	)	PUNCT
ftr-504	349	33	,	,	PUNCT
ftr-504	349	34	and	and	CCONJ
ftr-504	349	35	$	$	SYM
ftr-504	349	36	90	90	NUM
ftr-504	349	37	was	be	AUX
ftr-504	349	38	treated	treat	VERB
ftr-504	349	39	as	as	ADP
ftr-504	349	40	capital	capital	NOUN
ftr-504	349	41	gain	gain	NOUN
ftr-504	349	42	under	under	ADP
ftr-504	349	43	sections	section	NOUN
ftr-504	349	44	736(b	736(b	PROPN
ftr-504	349	45	)	)	PUNCT
ftr-504	349	46	and	and	CCONJ
ftr-504	349	47	731	731	NUM
ftr-504	349	48	.	.	PUNCT
ftr-504	350	1	therefore	therefore	ADV
ftr-504	350	2	,	,	PUNCT
ftr-504	350	3	a	a	PRON
ftr-504	350	4	had	have	VERB
ftr-504	350	5	$	$	SYM
ftr-504	350	6	210	210	NUM
ftr-504	350	7	of	of	ADP
ftr-504	350	8	ordinary	ordinary	ADJ
ftr-504	350	9	income	income	NOUN
ftr-504	350	10	and	and	CCONJ
ftr-504	350	11	$	$	SYM
ftr-504	350	12	90	90	NUM
ftr-504	350	13	of	of	ADP
ftr-504	350	14	capital	capital	NOUN
ftr-504	350	15	gain	gain	NOUN
ftr-504	350	16	which	which	PRON
ftr-504	350	17	,	,	PUNCT
ftr-504	350	18	when	when	SCONJ
ftr-504	350	19	compared	compare	VERB
ftr-504	350	20	with	with	ADP
ftr-504	350	21	the	the	DET
ftr-504	350	22	theoretically	theoretically	ADV
ftr-504	350	23	correct	correct	ADJ
ftr-504	350	24	result	result	NOUN
ftr-504	350	25	(	(	PUNCT
ftr-504	350	26	$	$	SYM
ftr-504	350	27	110	110	NUM
ftr-504	350	28	of	of	ADP
ftr-504	350	29	ordinary	ordinary	ADJ
ftr-504	350	30	income	income	NOUN
ftr-504	350	31	and	and	CCONJ
ftr-504	350	32	$	$	SYM
ftr-504	350	33	190	190	NUM
ftr-504	350	34	of	of	ADP
ftr-504	350	35	capital	capital	NOUN
ftr-504	350	36	gain	gain	NOUN
ftr-504	350	37	)	)	PUNCT
ftr-504	350	38	is	be	AUX
ftr-504	350	39	$	$	SYM
ftr-504	350	40	100	100	NUM
ftr-504	350	41	too	too	ADV
ftr-504	350	42	much	much	ADJ
ftr-504	350	43	ordinary	ordinary	ADJ
ftr-504	350	44	income	income	NOUN
ftr-504	350	45	and	and	CCONJ
ftr-504	350	46	$	$	SYM
ftr-504	350	47	100	100	NUM
ftr-504	350	48	too	too	ADV
ftr-504	350	49	little	little	ADJ
ftr-504	350	50	capital	capital	NOUN
ftr-504	350	51	gain	gain	NOUN
ftr-504	350	52	.	.	PUNCT
ftr-504	351	1	this	this	DET
ftr-504	351	2	56	56	NUM
ftr-504	351	3	.	.	PUNCT
ftr-504	352	1	irc	irc	PROPN
ftr-504	352	2	§	§	PROPN
ftr-504	352	3	731(a	731(a	PROPN
ftr-504	352	4	)	)	PUNCT
ftr-504	352	5	,	,	PUNCT
ftr-504	352	6	(	(	PUNCT
ftr-504	352	7	b	b	NOUN
ftr-504	352	8	)	)	PUNCT
ftr-504	352	9	.	.	PUNCT
ftr-504	353	1	57	57	NUM
ftr-504	353	2	.	.	PUNCT
ftr-504	353	3	irc	irc	PROPN
ftr-504	353	4	§	§	PROPN
ftr-504	353	5	732(a	732(a	PROPN
ftr-504	353	6	)	)	PUNCT
ftr-504	353	7	.	.	PUNCT
ftr-504	354	1	58	58	NUM
ftr-504	354	2	.	.	PUNCT
ftr-504	355	1	irc	irc	PROPN
ftr-504	355	2	§	§	PROPN
ftr-504	355	3	733(2	733(2	NUM
ftr-504	355	4	)	)	PUNCT
ftr-504	355	5	.	.	PUNCT
ftr-504	356	1	59	59	NUM
ftr-504	356	2	.	.	PUNCT
ftr-504	357	1	this	this	DET
ftr-504	357	2	deemed	deem	VERB
ftr-504	357	3	sale	sale	NOUN
ftr-504	357	4	transaction	transaction	NOUN
ftr-504	357	5	under	under	ADP
ftr-504	357	6	§	§	PROPN
ftr-504	357	7	751(b	751(b	PROPN
ftr-504	357	8	)	)	PUNCT
ftr-504	357	9	generates	generate	VERB
ftr-504	357	10	ordinary	ordinary	ADJ
ftr-504	357	11	income	income	NOUN
ftr-504	357	12	even	even	ADV
ftr-504	357	13	if	if	SCONJ
ftr-504	357	14	the	the	DET
ftr-504	357	15	property	property	NOUN
ftr-504	357	16	would	would	AUX
ftr-504	357	17	not	not	PART
ftr-504	357	18	otherwise	otherwise	ADV
ftr-504	357	19	be	be	AUX
ftr-504	357	20	considered	consider	VERB
ftr-504	357	21	inventory	inventory	NOUN
ftr-504	357	22	when	when	SCONJ
ftr-504	357	23	held	hold	VERB
ftr-504	357	24	by	by	ADP
ftr-504	357	25	the	the	DET
ftr-504	357	26	selling	selling	NOUN
ftr-504	357	27	partner	partner	NOUN
ftr-504	357	28	.	.	PUNCT
ftr-504	358	1	see	see	VERB
ftr-504	358	2	irc	irc	PROPN
ftr-504	358	3	§	§	PROPN
ftr-504	358	4	735(a)(2	735(a)(2	NUM
ftr-504	358	5	)	)	PUNCT
ftr-504	358	6	(	(	PUNCT
ftr-504	358	7	treating	treat	VERB
ftr-504	358	8	gain	gain	NOUN
ftr-504	358	9	or	or	CCONJ
ftr-504	358	10	loss	loss	NOUN
ftr-504	358	11	on	on	ADP
ftr-504	358	12	the	the	DET
ftr-504	358	13	sale	sale	NOUN
ftr-504	358	14	or	or	CCONJ
ftr-504	358	15	exchange	exchange	NOUN
ftr-504	358	16	by	by	ADP
ftr-504	358	17	a	a	DET
ftr-504	358	18	distributee	distributee	NOUN
ftr-504	358	19	partner	partner	NOUN
ftr-504	358	20	of	of	ADP
ftr-504	358	21	inventory	inventory	NOUN
ftr-504	358	22	items	item	NOUN
ftr-504	358	23	within	within	ADP
ftr-504	358	24	five	five	NUM
ftr-504	358	25	years	year	NOUN
ftr-504	358	26	of	of	ADP
ftr-504	358	27	distribution	distribution	NOUN
ftr-504	358	28	as	as	ADP
ftr-504	358	29	ordinary	ordinary	ADJ
ftr-504	358	30	income	income	NOUN
ftr-504	358	31	or	or	CCONJ
ftr-504	358	32	ordinary	ordinary	ADJ
ftr-504	358	33	loss	loss	NOUN
ftr-504	358	34	,	,	PUNCT
ftr-504	358	35	as	as	SCONJ
ftr-504	358	36	the	the	DET
ftr-504	358	37	case	case	NOUN
ftr-504	358	38	may	may	AUX
ftr-504	358	39	be	be	AUX
ftr-504	358	40	)	)	PUNCT
ftr-504	358	41	.	.	PUNCT
ftr-504	359	1	60	60	NUM
ftr-504	359	2	.	.	PUNCT
ftr-504	359	3	irc	irc	PROPN
ftr-504	359	4	§	§	PROPN
ftr-504	359	5	731(a)(1	731(a)(1	PROPN
ftr-504	359	6	)	)	PUNCT
ftr-504	359	7	.	.	PUNCT
ftr-504	360	1	61	61	NUM
ftr-504	360	2	.	.	PUNCT
ftr-504	360	3	irc	irc	PROPN
ftr-504	360	4	§	§	PROPN
ftr-504	360	5	731(a	731(a	PROPN
ftr-504	360	6	)	)	PUNCT
ftr-504	360	7	.	.	PUNCT
ftr-504	361	1	it	it	PRON
ftr-504	361	2	is	be	AUX
ftr-504	361	3	appropriate	appropriate	ADJ
ftr-504	361	4	that	that	SCONJ
ftr-504	361	5	this	this	DET
ftr-504	361	6	$	$	SYM
ftr-504	361	7	90	90	NUM
ftr-504	361	8	of	of	ADP
ftr-504	361	9	gain	gain	NOUN
ftr-504	361	10	be	be	AUX
ftr-504	361	11	taxed	tax	VERB
ftr-504	361	12	as	as	ADP
ftr-504	361	13	capital	capital	NOUN
ftr-504	361	14	gain	gain	NOUN
ftr-504	361	15	because	because	SCONJ
ftr-504	361	16	it	it	PRON
ftr-504	361	17	represents	represent	VERB
ftr-504	361	18	a	a	DET
ftr-504	361	19	's	's	PART
ftr-504	361	20	share	share	NOUN
ftr-504	361	21	of	of	ADP
ftr-504	361	22	appreciation	appreciation	NOUN
ftr-504	361	23	in	in	ADP
ftr-504	361	24	the	the	DET
ftr-504	361	25	partnership	partnership	NOUN
ftr-504	361	26	's	's	PART
ftr-504	361	27	capital	capital	NOUN
ftr-504	361	28	asset	asset	NOUN
ftr-504	361	29	.	.	PUNCT
ftr-504	362	1	[	[	X
ftr-504	362	2	vol	vol	NOUN
ftr-504	362	3	1:12	1:12	NUM
ftr-504	362	4	reassessing	reassess	VERB
ftr-504	362	5	sales	sale	NOUN
ftr-504	362	6	and	and	CCONJ
ftr-504	362	7	liquidazions	liquidazion	NOUN
ftr-504	362	8	of	of	ADP
ftr-504	362	9	partnership	partnership	NOUN
ftr-504	362	10	interests	interest	NOUN
ftr-504	362	11	disparity	disparity	NOUN
ftr-504	362	12	results	result	NOUN
ftr-504	362	13	because	because	SCONJ
ftr-504	362	14	the	the	DET
ftr-504	362	15	payment	payment	NOUN
ftr-504	362	16	for	for	ADP
ftr-504	362	17	unstated	unstated	ADJ
ftr-504	362	18	good	good	ADJ
ftr-504	362	19	will	will	AUX
ftr-504	362	20	is	be	AUX
ftr-504	362	21	treated	treat	VERB
ftr-504	362	22	as	as	ADP
ftr-504	362	23	an	an	DET
ftr-504	362	24	ordinary	ordinary	ADJ
ftr-504	362	25	income	income	NOUN
ftr-504	362	26	item	item	NOUN
ftr-504	362	27	under	under	ADP
ftr-504	362	28	section	section	NOUN
ftr-504	362	29	736(a	736(a	PROPN
ftr-504	362	30	)	)	PUNCT
ftr-504	362	31	.	.	PUNCT
ftr-504	363	1	had	have	VERB
ftr-504	363	2	the	the	DET
ftr-504	363	3	partnership	partnership	NOUN
ftr-504	363	4	agreement	agreement	NOUN
ftr-504	363	5	"	"	PUNCT
ftr-504	363	6	provided	provide	VERB
ftr-504	363	7	for	for	ADP
ftr-504	363	8	"	"	PUNCT
ftr-504	363	9	a	a	DET
ftr-504	363	10	payment	payment	NOUN
ftr-504	363	11	for	for	ADP
ftr-504	363	12	good	good	ADJ
ftr-504	363	13	will	will	NOUN
ftr-504	363	14	,	,	PUNCT
ftr-504	363	15	that	that	DET
ftr-504	363	16	amount	amount	NOUN
ftr-504	363	17	would	would	AUX
ftr-504	363	18	have	have	AUX
ftr-504	363	19	been	be	AUX
ftr-504	363	20	a	a	DET
ftr-504	363	21	section	section	NOUN
ftr-504	363	22	736(b	736(b	NUM
ftr-504	363	23	)	)	PUNCT
ftr-504	363	24	payment	payment	NOUN
ftr-504	363	25	,	,	PUNCT
ftr-504	363	26	yielding	yield	VERB
ftr-504	363	27	the	the	DET
ftr-504	363	28	theoretically	theoretically	ADV
ftr-504	363	29	correct	correct	ADJ
ftr-504	363	30	amounts	amount	NOUN
ftr-504	363	31	of	of	ADP
ftr-504	363	32	$	$	SYM
ftr-504	363	33	110	110	NUM
ftr-504	363	34	of	of	ADP
ftr-504	363	35	ordinary	ordinary	ADJ
ftr-504	363	36	income	income	NOUN
ftr-504	363	37	and	and	CCONJ
ftr-504	363	38	$	$	SYM
ftr-504	363	39	190	190	NUM
ftr-504	363	40	of	of	ADP
ftr-504	363	41	capital	capital	NOUN
ftr-504	363	42	gain	gain	NOUN
ftr-504	363	43	.	.	PUNCT
ftr-504	364	1	3	3	X
ftr-504	364	2	.	.	X
ftr-504	364	3	tax	tax	NOUN
ftr-504	364	4	consequences	consequence	NOUN
ftr-504	364	5	to	to	ADP
ftr-504	364	6	remaining	remain	VERB
ftr-504	364	7	partners	partner	NOUN
ftr-504	364	8	a.	a.	NOUN
ftr-504	364	9	in	in	ADP
ftr-504	364	10	general.-upon	general.-upon	ADJ
ftr-504	364	11	retiring	retire	VERB
ftr-504	364	12	a	a	PRON
ftr-504	364	13	's	's	PART
ftr-504	364	14	interest	interest	NOUN
ftr-504	364	15	,	,	PUNCT
ftr-504	364	16	the	the	DET
ftr-504	364	17	partnership	partnership	NOUN
ftr-504	364	18	deducts	deduct	VERB
ftr-504	364	19	$	$	SYM
ftr-504	364	20	200	200	NUM
ftr-504	364	21	under	under	ADP
ftr-504	364	22	section	section	NOUN
ftr-504	364	23	736(a	736(a	PROPN
ftr-504	364	24	)	)	PUNCT
ftr-504	364	25	for	for	ADP
ftr-504	364	26	its	its	PRON
ftr-504	364	27	payment	payment	NOUN
ftr-504	364	28	for	for	ADP
ftr-504	364	29	a	a	PRON
ftr-504	364	30	's	's	PART
ftr-504	364	31	share	share	NOUN
ftr-504	364	32	of	of	ADP
ftr-504	364	33	unrealized	unrealized	ADJ
ftr-504	364	34	receivables	receivables	NOUN
ftr-504	364	35	and	and	CCONJ
ftr-504	364	36	unstated	unstate	VERB
ftr-504	364	37	good	good	ADJ
ftr-504	364	38	will	will	NOUN
ftr-504	364	39	.	.	PUNCT
ftr-504	365	1	this	this	DET
ftr-504	365	2	deduction	deduction	NOUN
ftr-504	365	3	passes	pass	VERB
ftr-504	365	4	through	through	ADP
ftr-504	365	5	to	to	ADP
ftr-504	365	6	b	b	NOUN
ftr-504	365	7	and	and	CCONJ
ftr-504	365	8	c	c	NOUN
ftr-504	365	9	equally	equally	ADV
ftr-504	365	10	and	and	CCONJ
ftr-504	365	11	reduces	reduce	VERB
ftr-504	365	12	the	the	DET
ftr-504	365	13	bases	basis	NOUN
ftr-504	365	14	of	of	ADP
ftr-504	365	15	their	their	PRON
ftr-504	365	16	respective	respective	ADJ
ftr-504	365	17	partnership	partnership	NOUN
ftr-504	365	18	interests	interest	NOUN
ftr-504	365	19	.	.	PUNCT
ftr-504	366	1	because	because	SCONJ
ftr-504	366	2	it	it	PRON
ftr-504	366	3	is	be	AUX
ftr-504	366	4	deemed	deem	VERB
ftr-504	366	5	under	under	ADP
ftr-504	366	6	section	section	NOUN
ftr-504	366	7	751(b	751(b	PROPN
ftr-504	366	8	)	)	PUNCT
ftr-504	366	9	to	to	PART
ftr-504	366	10	have	have	AUX
ftr-504	366	11	distributed	distribute	VERB
ftr-504	366	12	and	and	CCONJ
ftr-504	366	13	repurchased	repurchase	VERB
ftr-504	366	14	$	$	SYM
ftr-504	366	15	100	100	NUM
ftr-504	366	16	worth	worth	NOUN
ftr-504	366	17	of	of	ADP
ftr-504	366	18	inventory	inventory	NOUN
ftr-504	366	19	,	,	PUNCT
ftr-504	366	20	the	the	DET
ftr-504	366	21	partnership	partnership	NOUN
ftr-504	366	22	obtains	obtain	VERB
ftr-504	366	23	a	a	DET
ftr-504	366	24	$	$	SYM
ftr-504	366	25	10	10	NUM
ftr-504	366	26	increase	increase	NOUN
ftr-504	366	27	in	in	ADP
ftr-504	366	28	the	the	DET
ftr-504	366	29	basis	basis	NOUN
ftr-504	366	30	of	of	ADP
ftr-504	366	31	its	its	PRON
ftr-504	366	32	inventory	inventory	NOUN
ftr-504	366	33	.	.	PUNCT
ftr-504	367	1	2	2	NUM
ftr-504	368	1	no	no	PRON
ftr-504	368	2	further	further	ADJ
ftr-504	368	3	adjustments	adjustment	NOUN
ftr-504	368	4	would	would	AUX
ftr-504	368	5	be	be	AUX
ftr-504	368	6	made	make	VERB
ftr-504	368	7	to	to	ADP
ftr-504	368	8	the	the	DET
ftr-504	368	9	basis	basis	NOUN
ftr-504	368	10	of	of	ADP
ftr-504	368	11	its	its	PRON
ftr-504	368	12	property	property	NOUN
ftr-504	368	13	unless	unless	SCONJ
ftr-504	368	14	a	a	DET
ftr-504	368	15	section	section	NOUN
ftr-504	368	16	754	754	NUM
ftr-504	368	17	election	election	NOUN
ftr-504	368	18	is	be	AUX
ftr-504	368	19	in	in	ADP
ftr-504	368	20	effect	effect	NOUN
ftr-504	368	21	.	.	PUNCT
ftr-504	369	1	6if	6if	NOUN
ftr-504	369	2	such	such	DET
ftr-504	369	3	an	an	DET
ftr-504	369	4	election	election	NOUN
ftr-504	369	5	is	be	AUX
ftr-504	369	6	in	in	ADP
ftr-504	369	7	effect	effect	NOUN
ftr-504	369	8	,	,	PUNCT
ftr-504	369	9	the	the	DET
ftr-504	369	10	partnership	partnership	NOUN
ftr-504	369	11	must	must	AUX
ftr-504	369	12	increase	increase	VERB
ftr-504	369	13	the	the	DET
ftr-504	369	14	bases	basis	NOUN
ftr-504	369	15	of	of	ADP
ftr-504	369	16	its	its	PRON
ftr-504	369	17	assets	asset	NOUN
ftr-504	369	18	under	under	ADP
ftr-504	369	19	section	section	NOUN
ftr-504	369	20	734(b	734(b	PROPN
ftr-504	369	21	)	)	PUNCT
ftr-504	369	22	by	by	ADP
ftr-504	369	23	the	the	DET
ftr-504	369	24	$	$	SYM
ftr-504	369	25	90	90	NUM
ftr-504	369	26	of	of	ADP
ftr-504	369	27	gain	gain	NOUN
ftr-504	369	28	recognized	recognize	VERB
ftr-504	369	29	to	to	ADP
ftr-504	369	30	a	a	PRON
ftr-504	369	31	on	on	ADP
ftr-504	369	32	the	the	DET
ftr-504	369	33	section	section	NOUN
ftr-504	369	34	736(b	736(b	PROPN
ftr-504	369	35	)	)	PUNCT
ftr-504	369	36	distribution.64	distribution.64	NOUN
ftr-504	369	37	because	because	SCONJ
ftr-504	369	38	such	such	ADJ
ftr-504	369	39	gain	gain	NOUN
ftr-504	369	40	represented	represent	VERB
ftr-504	369	41	a	a	PRON
ftr-504	369	42	's	's	PART
ftr-504	369	43	share	share	NOUN
ftr-504	369	44	of	of	ADP
ftr-504	369	45	the	the	DET
ftr-504	369	46	appreciation	appreciation	NOUN
ftr-504	369	47	in	in	ADP
ftr-504	369	48	the	the	DET
ftr-504	369	49	capital	capital	NOUN
ftr-504	369	50	asset	asset	NOUN
ftr-504	369	51	and	and	CCONJ
ftr-504	369	52	was	be	AUX
ftr-504	369	53	taxed	tax	VERB
ftr-504	369	54	to	to	ADP
ftr-504	369	55	her	she	PRON
ftr-504	369	56	as	as	ADP
ftr-504	369	57	capital	capital	NOUN
ftr-504	369	58	gain	gain	NOUN
ftr-504	369	59	,	,	PUNCT
ftr-504	369	60	the	the	DET
ftr-504	369	61	basis	basis	NOUN
ftr-504	369	62	of	of	ADP
ftr-504	369	63	the	the	DET
ftr-504	369	64	partnership	partnership	NOUN
ftr-504	369	65	's	's	PART
ftr-504	369	66	capital	capital	NOUN
ftr-504	369	67	asset	asset	NOUN
ftr-504	369	68	is	be	AUX
ftr-504	369	69	increased	increase	VERB
ftr-504	369	70	by	by	ADP
ftr-504	369	71	this	this	DET
ftr-504	369	72	amount	amount	NOUN
ftr-504	369	73	.	.	PUNCT
ftr-504	370	1	6	6	NUM
ftr-504	370	2	this	this	DET
ftr-504	370	3	adjustment	adjustment	NOUN
ftr-504	370	4	is	be	AUX
ftr-504	370	5	made	make	VERB
ftr-504	370	6	at	at	ADP
ftr-504	370	7	the	the	DET
ftr-504	370	8	partnership	partnership	NOUN
ftr-504	370	9	level	level	NOUN
ftr-504	370	10	and	and	CCONJ
ftr-504	370	11	is	be	AUX
ftr-504	370	12	not	not	PART
ftr-504	370	13	specific	specific	ADJ
ftr-504	370	14	to	to	ADP
ftr-504	370	15	a	a	DET
ftr-504	370	16	particular	particular	ADJ
ftr-504	370	17	partner	partner	NOUN
ftr-504	370	18	.	.	PUNCT
ftr-504	370	19	'	'	PUNCT
ftr-504	371	1	62	62	NUM
ftr-504	371	2	.	.	PUNCT
ftr-504	372	1	immediately	immediately	ADV
ftr-504	372	2	before	before	ADP
ftr-504	372	3	a	a	PRON
ftr-504	372	4	's	's	PART
ftr-504	372	5	retirement	retirement	NOUN
ftr-504	372	6	,	,	PUNCT
ftr-504	372	7	the	the	DET
ftr-504	372	8	partnership	partnership	NOUN
ftr-504	372	9	's	's	PART
ftr-504	372	10	inventory	inventory	NOUN
ftr-504	372	11	had	have	VERB
ftr-504	372	12	a	a	DET
ftr-504	372	13	value	value	NOUN
ftr-504	372	14	of	of	ADP
ftr-504	372	15	$	$	SYM
ftr-504	372	16	300	300	NUM
ftr-504	372	17	and	and	CCONJ
ftr-504	372	18	a	a	DET
ftr-504	372	19	basis	basis	NOUN
ftr-504	372	20	of	of	ADP
ftr-504	372	21	$	$	SYM
ftr-504	372	22	270	270	NUM
ftr-504	372	23	.	.	PUNCT
ftr-504	373	1	the	the	DET
ftr-504	373	2	deemed	deem	VERB
ftr-504	373	3	distribution	distribution	NOUN
ftr-504	373	4	of	of	ADP
ftr-504	373	5	sloo	sloo	ADJ
ftr-504	373	6	worth	worth	NOUN
ftr-504	373	7	of	of	ADP
ftr-504	373	8	inventory	inventory	NOUN
ftr-504	373	9	to	to	ADP
ftr-504	373	10	a	a	PRON
ftr-504	373	11	(	(	PUNCT
ftr-504	373	12	representing	represent	VERB
ftr-504	373	13	her	her	PRON
ftr-504	373	14	proportionate	proportionate	ADJ
ftr-504	373	15	share	share	NOUN
ftr-504	373	16	thereof	thereof	ADV
ftr-504	373	17	)	)	PUNCT
ftr-504	373	18	under	under	ADP
ftr-504	373	19	§	§	PROPN
ftr-504	373	20	751(b	751(b	PROPN
ftr-504	373	21	)	)	PUNCT
ftr-504	373	22	left	leave	VERB
ftr-504	373	23	the	the	DET
ftr-504	373	24	partnership	partnership	NOUN
ftr-504	373	25	holding	hold	VERB
ftr-504	373	26	$	$	SYM
ftr-504	373	27	200	200	NUM
ftr-504	373	28	worth	worth	NOUN
ftr-504	373	29	of	of	ADP
ftr-504	373	30	inventory	inventory	NOUN
ftr-504	373	31	with	with	ADP
ftr-504	373	32	a	a	DET
ftr-504	373	33	basis	basis	NOUN
ftr-504	373	34	therein	therein	ADV
ftr-504	373	35	of	of	ADP
ftr-504	373	36	$	$	SYM
ftr-504	373	37	180	180	NUM
ftr-504	373	38	.	.	PUNCT
ftr-504	374	1	the	the	DET
ftr-504	374	2	deemed	deem	VERB
ftr-504	374	3	repurchase	repurchase	NOUN
ftr-504	374	4	of	of	ADP
ftr-504	374	5	sl00	sl00	PROPN
ftr-504	374	6	worth	worth	NOUN
ftr-504	374	7	of	of	ADP
ftr-504	374	8	inventory	inventory	NOUN
ftr-504	374	9	from	from	ADP
ftr-504	374	10	a	a	PRON
ftr-504	374	11	under	under	ADP
ftr-504	374	12	§	§	PROPN
ftr-504	374	13	751(b	751(b	PROPN
ftr-504	374	14	)	)	PUNCT
ftr-504	374	15	for	for	ADP
ftr-504	374	16	cash	cash	NOUN
ftr-504	374	17	of	of	ADP
ftr-504	374	18	$	$	SYM
ftr-504	374	19	100	100	NUM
ftr-504	374	20	increased	increase	VERB
ftr-504	374	21	the	the	DET
ftr-504	374	22	total	total	ADJ
ftr-504	374	23	value	value	NOUN
ftr-504	374	24	of	of	ADP
ftr-504	374	25	the	the	DET
ftr-504	374	26	partnership	partnership	NOUN
ftr-504	374	27	's	's	PART
ftr-504	374	28	inventory	inventory	NOUN
ftr-504	374	29	back	back	ADV
ftr-504	374	30	to	to	ADP
ftr-504	374	31	$	$	SYM
ftr-504	374	32	300	300	NUM
ftr-504	374	33	and	and	CCONJ
ftr-504	374	34	increased	increase	VERB
ftr-504	374	35	its	its	PRON
ftr-504	374	36	total	total	ADJ
ftr-504	374	37	basis	basis	NOUN
ftr-504	374	38	therein	therein	ADV
ftr-504	374	39	to	to	ADP
ftr-504	374	40	$	$	SYM
ftr-504	374	41	280	280	NUM
ftr-504	374	42	.	.	PUNCT
ftr-504	375	1	63	63	NUM
ftr-504	375	2	.	.	PUNCT
ftr-504	376	1	irc	irc	PROPN
ftr-504	376	2	§	§	PROPN
ftr-504	376	3	734(a	734(a	PROPN
ftr-504	376	4	)	)	PUNCT
ftr-504	376	5	.	.	PUNCT
ftr-504	377	1	64	64	NUM
ftr-504	377	2	.	.	PUNCT
ftr-504	377	3	irc	irc	PROPN
ftr-504	377	4	§	§	PROPN
ftr-504	377	5	734(b)(1)(a	734(b)(1)(a	PROPN
ftr-504	377	6	)	)	PUNCT
ftr-504	377	7	.	.	PUNCT
ftr-504	378	1	65	65	NUM
ftr-504	378	2	.	.	PUNCT
ftr-504	379	1	where	where	SCONJ
ftr-504	379	2	a	a	DET
ftr-504	379	3	distribution	distribution	NOUN
ftr-504	379	4	results	result	VERB
ftr-504	379	5	in	in	ADP
ftr-504	379	6	an	an	DET
ftr-504	379	7	adjustment	adjustment	NOUN
ftr-504	379	8	under	under	ADP
ftr-504	379	9	§	§	PROPN
ftr-504	379	10	734(b)(i)(a	734(b)(i)(a	NUM
ftr-504	379	11	)	)	PUNCT
ftr-504	379	12	or	or	CCONJ
ftr-504	379	13	(	(	PUNCT
ftr-504	379	14	b)(2j(al	b)(2j(al	NOUN
ftr-504	379	15	(	(	PUNCT
ftr-504	379	16	because	because	SCONJ
ftr-504	379	17	capital	capital	NOUN
ftr-504	379	18	gain	gain	NOUN
ftr-504	379	19	or	or	CCONJ
ftr-504	379	20	loss	loss	NOUN
ftr-504	379	21	has	have	AUX
ftr-504	379	22	resulted	result	VERB
ftr-504	379	23	to	to	ADP
ftr-504	379	24	the	the	DET
ftr-504	379	25	partner	partner	NOUN
ftr-504	379	26	on	on	ADP
ftr-504	379	27	the	the	DET
ftr-504	379	28	distribution	distribution	NOUN
ftr-504	379	29	)	)	PUNCT
ftr-504	379	30	.	.	PUNCT
ftr-504	380	1	"	"	PUNCT
ftr-504	380	2	such	such	ADJ
ftr-504	380	3	adjustment	adjustment	NOUN
ftr-504	380	4	must	must	AUX
ftr-504	380	5	be	be	AUX
ftr-504	380	6	allocated	allocate	VERB
ftr-504	380	7	only	only	ADV
ftr-504	380	8	to	to	ADP
ftr-504	380	9	capital	capital	NOUN
ftr-504	380	10	assets	asset	NOUN
ftr-504	380	11	or	or	CCONJ
ftr-504	380	12	§	§	PROPN
ftr-504	380	13	1231(b	1231(b	ADJ
ftr-504	380	14	)	)	PUNCT
ftr-504	380	15	property	property	NOUN
ftr-504	380	16	.	.	PUNCT
ftr-504	380	17	"	"	PUNCT
ftr-504	380	18	regs	reg	NOUN
ftr-504	380	19	.	.	PUNCT
ftr-504	381	1	§	§	PROPN
ftr-504	381	2	1.755	1.755	NUM
ftr-504	381	3	-	-	NUM
ftr-504	381	4	1(bj(l)(ii	1(bj(l)(ii	NUM
ftr-504	381	5	)	)	PUNCT
ftr-504	381	6	.	.	PUNCT
ftr-504	382	1	although	although	SCONJ
ftr-504	382	2	the	the	DET
ftr-504	382	3	partnership	partnership	NOUN
ftr-504	382	4	's	's	PART
ftr-504	382	5	good	good	ADJ
ftr-504	382	6	will	will	NOUN
ftr-504	382	7	is	be	AUX
ftr-504	382	8	arguably	arguably	ADV
ftr-504	382	9	a	a	DET
ftr-504	382	10	capital	capital	NOUN
ftr-504	382	11	asset	asset	NOUN
ftr-504	382	12	or	or	CCONJ
ftr-504	382	13	§	§	PROPN
ftr-504	382	14	1231(b	1231(b	ADJ
ftr-504	382	15	)	)	PUNCT
ftr-504	382	16	property	property	NOUN
ftr-504	382	17	,	,	PUNCT
ftr-504	382	18	it	it	PRON
ftr-504	382	19	seems	seem	VERB
ftr-504	382	20	inappropriate	inappropriate	ADJ
ftr-504	382	21	to	to	PART
ftr-504	382	22	give	give	VERB
ftr-504	382	23	the	the	DET
ftr-504	382	24	partnership	partnership	NOUN
ftr-504	382	25	any	any	DET
ftr-504	382	26	basis	basis	NOUN
ftr-504	382	27	whatsoever	whatsoever	ADV
ftr-504	382	28	in	in	ADP
ftr-504	382	29	the	the	DET
ftr-504	382	30	good	good	ADJ
ftr-504	382	31	will	will	NOUN
ftr-504	382	32	on	on	ADP
ftr-504	382	33	these	these	DET
ftr-504	382	34	facts	fact	NOUN
ftr-504	382	35	because	because	SCONJ
ftr-504	382	36	the	the	DET
ftr-504	382	37	partnership	partnership	NOUN
ftr-504	382	38	(	(	PUNCT
ftr-504	382	39	consisting	consist	VERB
ftr-504	382	40	of	of	ADP
ftr-504	382	41	b	b	NOUN
ftr-504	382	42	and	and	CCONJ
ftr-504	382	43	c	c	NOUN
ftr-504	382	44	)	)	PUNCT
ftr-504	382	45	effectively	effectively	ADV
ftr-504	382	46	has	have	AUX
ftr-504	382	47	deducted	deduct	VERB
ftr-504	382	48	its	its	PRON
ftr-504	382	49	si00	si00	PROPN
ftr-504	382	50	cost	cost	NOUN
ftr-504	382	51	of	of	ADP
ftr-504	382	52	purchasing	purchase	VERB
ftr-504	382	53	a	a	PRON
ftr-504	382	54	's	's	PART
ftr-504	382	55	share	share	NOUN
ftr-504	382	56	of	of	ADP
ftr-504	382	57	the	the	DET
ftr-504	382	58	partnership	partnership	NOUN
ftr-504	382	59	's	's	PART
ftr-504	382	60	good	good	ADJ
ftr-504	382	61	will	will	NOUN
ftr-504	382	62	under	under	ADP
ftr-504	382	63	§	§	PROPN
ftr-504	382	64	736(a	736(a	PROPN
ftr-504	382	65	)	)	PUNCT
ftr-504	382	66	.	.	PUNCT
ftr-504	383	1	otherwise	otherwise	ADV
ftr-504	383	2	,	,	PUNCT
ftr-504	383	3	if	if	SCONJ
ftr-504	383	4	a	a	PRON
ftr-504	383	5	's	's	PART
ftr-504	383	6	share	share	NOUN
ftr-504	383	7	of	of	ADP
ftr-504	383	8	good	good	ADJ
ftr-504	383	9	will	will	AUX
ftr-504	383	10	were	be	AUX
ftr-504	383	11	considered	consider	VERB
ftr-504	383	12	an	an	DET
ftr-504	383	13	amortizable	amortizable	ADJ
ftr-504	383	14	intangible	intangible	ADJ
ftr-504	383	15	asset	asset	NOUN
ftr-504	383	16	under	under	ADP
ftr-504	383	17	new	new	ADJ
ftr-504	383	18	§	§	PROPN
ftr-504	383	19	197	197	NUM
ftr-504	383	20	,	,	PUNCT
ftr-504	383	21	the	the	DET
ftr-504	383	22	partnership	partnership	NOUN
ftr-504	383	23	might	might	AUX
ftr-504	383	24	obtain	obtain	VERB
ftr-504	383	25	double	double	ADJ
ftr-504	383	26	tax	tax	NOUN
ftr-504	383	27	benefits	benefit	NOUN
ftr-504	383	28	(	(	PUNCT
ftr-504	383	29	immediate	immediate	ADJ
ftr-504	383	30	deduction	deduction	NOUN
ftr-504	383	31	and	and	CCONJ
ftr-504	383	32	amortization	amortization	NOUN
ftr-504	383	33	deductions	deduction	NOUN
ftr-504	383	34	)	)	PUNCT
ftr-504	383	35	for	for	ADP
ftr-504	383	36	the	the	DET
ftr-504	383	37	same	same	ADJ
ftr-504	383	38	economic	economic	ADJ
ftr-504	383	39	outlay	outlay	NOUN
ftr-504	383	40	.	.	PUNCT
ftr-504	384	1	thus	thus	ADV
ftr-504	384	2	,	,	PUNCT
ftr-504	384	3	the	the	DET
ftr-504	384	4	partnership	partnership	NOUN
ftr-504	384	5	should	should	AUX
ftr-504	384	6	emerge	emerge	VERB
ftr-504	384	7	from	from	ADP
ftr-504	384	8	the	the	DET
ftr-504	384	9	transaction	transaction	NOUN
ftr-504	384	10	with	with	ADP
ftr-504	384	11	a	a	DET
ftr-504	384	12	zero	zero	NUM
ftr-504	384	13	basis	basis	NOUN
ftr-504	384	14	in	in	ADP
ftr-504	384	15	the	the	DET
ftr-504	384	16	good	good	ADJ
ftr-504	384	17	will	will	NOUN
ftr-504	384	18	.	.	PUNCT
ftr-504	385	1	see	see	VERB
ftr-504	385	2	generally	generally	ADV
ftr-504	385	3	infra	infra	VERB
ftr-504	385	4	text	text	NOUN
ftr-504	385	5	accompanying	accompanying	ADJ
ftr-504	385	6	notes	note	NOUN
ftr-504	385	7	98	98	NUM
ftr-504	385	8	-	-	SYM
ftr-504	385	9	121	121	NUM
ftr-504	385	10	.	.	PUNCT
ftr-504	386	1	66	66	NUM
ftr-504	386	2	.	.	PUNCT
ftr-504	387	1	irc	irc	PROPN
ftr-504	387	2	§	§	PROPN
ftr-504	387	3	734(b)(1	734(b)(1	PROPN
ftr-504	387	4	)	)	PUNCT
ftr-504	387	5	.	.	PUNCT
ftr-504	388	1	1994	1994	NUM
ftr-504	388	2	]	]	PUNCT
ftr-504	388	3	florida	florida	PROPN
ftr-504	388	4	tax	tax	PROPN
ftr-504	388	5	review	review	PROPN
ftr-504	388	6	b.	b.	NOUN
ftr-504	388	7	illustration	illustration	NOUN
ftr-504	388	8	of	of	ADP
ftr-504	388	9	tax	tax	NOUN
ftr-504	388	10	consequences.-it	consequences.-it	NOUN
ftr-504	388	11	is	be	AUX
ftr-504	388	12	useful	useful	ADJ
ftr-504	388	13	to	to	PART
ftr-504	388	14	consider	consider	VERB
ftr-504	388	15	the	the	DET
ftr-504	388	16	result	result	NOUN
ftr-504	388	17	if	if	SCONJ
ftr-504	388	18	,	,	PUNCT
ftr-504	388	19	after	after	ADP
ftr-504	388	20	acquiring	acquire	VERB
ftr-504	388	21	a	a	PRON
ftr-504	388	22	's	's	PART
ftr-504	388	23	interest	interest	NOUN
ftr-504	388	24	,	,	PUNCT
ftr-504	388	25	the	the	DET
ftr-504	388	26	partnership	partnership	NOUN
ftr-504	388	27	sold	sell	VERB
ftr-504	388	28	all	all	DET
ftr-504	388	29	its	its	PRON
ftr-504	388	30	assets	asset	NOUN
ftr-504	388	31	and	and	CCONJ
ftr-504	388	32	liquidated	liquidate	VERB
ftr-504	388	33	.	.	PUNCT
ftr-504	389	1	with	with	ADP
ftr-504	389	2	no	no	DET
ftr-504	389	3	section	section	NOUN
ftr-504	389	4	754	754	NUM
ftr-504	389	5	election	election	NOUN
ftr-504	389	6	in	in	ADP
ftr-504	389	7	effect	effect	NOUN
ftr-504	389	8	,	,	PUNCT
ftr-504	389	9	its	its	PRON
ftr-504	389	10	balance	balance	NOUN
ftr-504	389	11	sheet	sheet	NOUN
ftr-504	389	12	would	would	AUX
ftr-504	389	13	be	be	AUX
ftr-504	389	14	as	as	SCONJ
ftr-504	389	15	follows	follow	VERB
ftr-504	389	16	:	:	PUNCT
ftr-504	389	17	bc	bc	PROPN
ftr-504	389	18	partnership	partnership	PROPN
ftr-504	389	19	asset	asset	PROPN
ftr-504	389	20	basis	basis	NOUN
ftr-504	389	21	fmv	fmv	NOUN
ftr-504	389	22	gain	gain	VERB
ftr-504	389	23	cash	cash	NOUN
ftr-504	389	24	3600	3600	NUM
ftr-504	389	25	3600	3600	NUM
ftr-504	389	26	-inventory	-inventory	NOUN
ftr-504	389	27	28067	28067	NUM
ftr-504	389	28	300	300	NUM
ftr-504	389	29	20	20	NUM
ftr-504	389	30	machine	machine	NOUN
ftr-504	389	31	0	0	NUM
ftr-504	389	32	150	150	NUM
ftr-504	389	33	150	150	NUM
ftr-504	389	34	accounts	account	NOUN
ftr-504	389	35	receivable	receivable	ADJ
ftr-504	389	36	0	0	NUM
ftr-504	389	37	150	150	NUM
ftr-504	389	38	150	150	NUM
ftr-504	389	39	capital	capital	NOUN
ftr-504	389	40	asset	asset	NOUN
ftr-504	389	41	30	30	NUM
ftr-504	389	42	300	300	NUM
ftr-504	389	43	270	270	NUM
ftr-504	389	44	good	good	ADJ
ftr-504	389	45	will	will	NOUN
ftr-504	389	46	0	0	NUM
ftr-504	389	47	300	300	NUM
ftr-504	389	48	300	300	NUM
ftr-504	389	49	total	total	ADJ
ftr-504	389	50	3910	3910	NUM
ftr-504	389	51	4800	4800	NUM
ftr-504	389	52	890	890	NUM
ftr-504	389	53	partners	partner	NOUN
ftr-504	389	54	'	'	PART
ftr-504	389	55	equity	equity	NOUN
ftr-504	389	56	b	b	PROPN
ftr-504	389	57	200068	200068	NUM
ftr-504	389	58	2400	2400	NUM
ftr-504	389	59	400	400	NUM
ftr-504	389	60	c	c	NOUN
ftr-504	389	61	2000	2000	NUM
ftr-504	389	62	2400	2400	NUM
ftr-504	389	63	400	400	NUM
ftr-504	389	64	total	total	NOUN
ftr-504	389	65	4000	4000	NUM
ftr-504	389	66	4800	4800	NUM
ftr-504	389	67	800	800	NUM
ftr-504	389	68	the	the	DET
ftr-504	389	69	sale	sale	NOUN
ftr-504	389	70	of	of	ADP
ftr-504	389	71	the	the	DET
ftr-504	389	72	partnership	partnership	NOUN
ftr-504	389	73	's	's	PART
ftr-504	389	74	assets	asset	NOUN
ftr-504	389	75	would	would	AUX
ftr-504	389	76	result	result	VERB
ftr-504	389	77	in	in	ADP
ftr-504	389	78	$	$	SYM
ftr-504	389	79	890	890	NUM
ftr-504	389	80	of	of	ADP
ftr-504	389	81	gain	gain	NOUN
ftr-504	389	82	,	,	PUNCT
ftr-504	389	83	of	of	ADP
ftr-504	389	84	which	which	PRON
ftr-504	389	85	$	$	SYM
ftr-504	389	86	320	320	NUM
ftr-504	389	87	is	be	AUX
ftr-504	389	88	ordinary	ordinary	ADJ
ftr-504	389	89	income	income	NOUN
ftr-504	389	90	and	and	CCONJ
ftr-504	389	91	$	$	SYM
ftr-504	389	92	570	570	NUM
ftr-504	389	93	is	be	AUX
ftr-504	389	94	capital	capital	NOUN
ftr-504	389	95	gain	gain	NOUN
ftr-504	389	96	.	.	PUNCT
ftr-504	390	1	of	of	ADP
ftr-504	390	2	the	the	DET
ftr-504	390	3	ordinary	ordinary	ADJ
ftr-504	390	4	income	income	NOUN
ftr-504	390	5	,	,	PUNCT
ftr-504	390	6	$	$	SYM
ftr-504	390	7	20	20	NUM
ftr-504	390	8	is	be	AUX
ftr-504	390	9	attributable	attributable	ADJ
ftr-504	390	10	to	to	ADP
ftr-504	390	11	the	the	DET
ftr-504	390	12	sale	sale	NOUN
ftr-504	390	13	of	of	ADP
ftr-504	390	14	the	the	DET
ftr-504	390	15	inventory	inventory	NOUN
ftr-504	390	16	,	,	PUNCT
ftr-504	390	17	and	and	CCONJ
ftr-504	390	18	corresponds	correspond	VERB
ftr-504	390	19	to	to	ADP
ftr-504	390	20	the	the	DET
ftr-504	390	21	amount	amount	NOUN
ftr-504	390	22	that	that	PRON
ftr-504	390	23	would	would	AUX
ftr-504	390	24	have	have	AUX
ftr-504	390	25	been	be	AUX
ftr-504	390	26	allocable	allocable	ADJ
ftr-504	390	27	to	to	ADP
ftr-504	390	28	b	b	PROPN
ftr-504	390	29	and	and	CCONJ
ftr-504	390	30	c	c	NOUN
ftr-504	390	31	if	if	SCONJ
ftr-504	390	32	the	the	DET
ftr-504	390	33	partnership	partnership	NOUN
ftr-504	390	34	had	have	AUX
ftr-504	390	35	sold	sell	VERB
ftr-504	390	36	its	its	PRON
ftr-504	390	37	inventory	inventory	NOUN
ftr-504	390	38	before	before	ADP
ftr-504	390	39	a	a	PRON
ftr-504	390	40	's	's	PART
ftr-504	390	41	retirement	retirement	NOUN
ftr-504	390	42	.	.	PUNCT
ftr-504	391	1	the	the	DET
ftr-504	391	2	remaining	remain	VERB
ftr-504	391	3	$	$	SYM
ftr-504	391	4	300	300	NUM
ftr-504	391	5	is	be	AUX
ftr-504	391	6	attributable	attributable	ADJ
ftr-504	391	7	to	to	ADP
ftr-504	391	8	its	its	PRON
ftr-504	391	9	"	"	PUNCT
ftr-504	391	10	unrealized	unrealized	ADJ
ftr-504	391	11	receivables	receivables	NOUN
ftr-504	391	12	"	"	PUNCT
ftr-504	391	13	(	(	PUNCT
ftr-504	391	14	the	the	DET
ftr-504	391	15	accounts	account	NOUN
ftr-504	391	16	receivable	receivable	ADJ
ftr-504	391	17	and	and	CCONJ
ftr-504	391	18	the	the	DET
ftr-504	391	19	machine	machine	NOUN
ftr-504	391	20	)	)	PUNCT
ftr-504	391	21	.	.	PUNCT
ftr-504	392	1	if	if	SCONJ
ftr-504	392	2	a	a	PRON
ftr-504	392	3	had	have	AUX
ftr-504	392	4	not	not	PART
ftr-504	392	5	retired	retire	VERB
ftr-504	392	6	,	,	PUNCT
ftr-504	392	7	b	b	PROPN
ftr-504	392	8	and	and	CCONJ
ftr-504	392	9	c	c	PROPN
ftr-504	392	10	would	would	AUX
ftr-504	392	11	have	have	AUX
ftr-504	392	12	been	be	AUX
ftr-504	392	13	allocated	allocate	VERB
ftr-504	392	14	only	only	ADV
ftr-504	392	15	$	$	SYM
ftr-504	392	16	200	200	NUM
ftr-504	392	17	of	of	ADP
ftr-504	392	18	income	income	NOUN
ftr-504	392	19	from	from	ADP
ftr-504	392	20	the	the	DET
ftr-504	392	21	sale	sale	NOUN
ftr-504	392	22	of	of	ADP
ftr-504	392	23	the	the	DET
ftr-504	392	24	partnership	partnership	NOUN
ftr-504	392	25	's	's	PART
ftr-504	392	26	unrealized	unrealized	ADJ
ftr-504	392	27	receivables	receivables	NOUN
ftr-504	392	28	,	,	PUNCT
ftr-504	392	29	so	so	SCONJ
ftr-504	392	30	it	it	PRON
ftr-504	392	31	initially	initially	ADV
ftr-504	392	32	seems	seem	VERB
ftr-504	392	33	that	that	SCONJ
ftr-504	392	34	a	a	DET
ftr-504	392	35	$	$	SYM
ftr-504	392	36	100	100	NUM
ftr-504	392	37	increment	increment	NOUN
ftr-504	392	38	of	of	ADP
ftr-504	392	39	gain	gain	NOUN
ftr-504	392	40	with	with	ADP
ftr-504	392	41	respect	respect	NOUN
ftr-504	392	42	to	to	ADP
ftr-504	392	43	these	these	DET
ftr-504	392	44	items	item	NOUN
ftr-504	392	45	is	be	AUX
ftr-504	392	46	taxed	tax	VERB
ftr-504	392	47	twice	twice	ADV
ftr-504	392	48	,	,	PUNCT
ftr-504	392	49	once	once	ADV
ftr-504	392	50	to	to	ADP
ftr-504	392	51	a	a	PRON
ftr-504	392	52	and	and	CCONJ
ftr-504	392	53	again	again	ADV
ftr-504	392	54	to	to	ADP
ftr-504	392	55	b	b	PROPN
ftr-504	392	56	and	and	CCONJ
ftr-504	392	57	c.	c.	PROPN
ftr-504	392	58	however	however	ADV
ftr-504	392	59	,	,	PUNCT
ftr-504	392	60	b	b	PROPN
ftr-504	392	61	and	and	CCONJ
ftr-504	392	62	c	c	PROPN
ftr-504	392	63	have	have	AUX
ftr-504	392	64	already	already	ADV
ftr-504	392	65	obtained	obtain	VERB
ftr-504	392	66	a	a	DET
ftr-504	392	67	$	$	SYM
ftr-504	392	68	100	100	NUM
ftr-504	392	69	deduction	deduction	NOUN
ftr-504	392	70	from	from	ADP
ftr-504	392	71	ordinary	ordinary	ADJ
ftr-504	392	72	income	income	NOUN
ftr-504	392	73	under	under	ADP
ftr-504	392	74	section	section	NOUN
ftr-504	392	75	736(a	736(a	PROPN
ftr-504	392	76	)	)	PUNCT
ftr-504	392	77	with	with	ADP
ftr-504	392	78	respect	respect	NOUN
ftr-504	392	79	to	to	ADP
ftr-504	392	80	these	these	DET
ftr-504	392	81	unrealized	unrealize	VERB
ftr-504	392	82	receivables	receivables	NOUN
ftr-504	392	83	that	that	PRON
ftr-504	392	84	effectively	effectively	ADV
ftr-504	392	85	offsets	offset	VERB
ftr-504	392	86	the	the	DET
ftr-504	392	87	additional	additional	ADJ
ftr-504	392	88	income	income	NOUN
ftr-504	392	89	later	later	ADV
ftr-504	392	90	attributed	attribute	VERB
ftr-504	392	91	to	to	ADP
ftr-504	392	92	them	they	PRON
ftr-504	392	93	.	.	PUNCT
ftr-504	393	1	moreover	moreover	ADV
ftr-504	393	2	,	,	PUNCT
ftr-504	393	3	depending	depend	VERB
ftr-504	393	4	upon	upon	SCONJ
ftr-504	393	5	the	the	DET
ftr-504	393	6	length	length	NOUN
ftr-504	393	7	of	of	ADP
ftr-504	393	8	time	time	NOUN
ftr-504	393	9	between	between	ADP
ftr-504	393	10	the	the	DET
ftr-504	393	11	making	making	NOUN
ftr-504	393	12	of	of	ADP
ftr-504	393	13	the	the	DET
ftr-504	393	14	section	section	NOUN
ftr-504	393	15	736(a	736(a	PROPN
ftr-504	393	16	)	)	PUNCT
ftr-504	393	17	payment	payment	NOUN
ftr-504	393	18	and	and	CCONJ
ftr-504	393	19	the	the	DET
ftr-504	393	20	realization	realization	NOUN
ftr-504	393	21	of	of	ADP
ftr-504	393	22	gain	gain	NOUN
ftr-504	393	23	on	on	ADP
ftr-504	393	24	the	the	DET
ftr-504	393	25	unrealized	unrealized	ADJ
ftr-504	393	26	receivables	receivables	NOUN
ftr-504	393	27	by	by	ADP
ftr-504	393	28	the	the	DET
ftr-504	393	29	partnership	partnership	NOUN
ftr-504	393	30	,	,	PUNCT
ftr-504	393	31	b	b	PROPN
ftr-504	393	32	and	and	CCONJ
ftr-504	393	33	c	c	PROPN
ftr-504	393	34	have	have	AUX
ftr-504	393	35	obtained	obtain	VERB
ftr-504	393	36	the	the	DET
ftr-504	393	37	benefit	benefit	NOUN
ftr-504	393	38	of	of	ADP
ftr-504	393	39	an	an	DET
ftr-504	393	40	immediate	immediate	ADJ
ftr-504	393	41	deduction	deduction	NOUN
ftr-504	393	42	coupled	couple	VERB
ftr-504	393	43	with	with	ADP
ftr-504	393	44	deferral	deferral	NOUN
ftr-504	393	45	of	of	ADP
ftr-504	393	46	income	income	NOUN
ftr-504	393	47	.	.	PUNCT
ftr-504	394	1	67	67	NUM
ftr-504	394	2	.	.	PUNCT
ftr-504	395	1	see	see	VERB
ftr-504	395	2	supra	supra	PROPN
ftr-504	395	3	note	note	PROPN
ftr-504	395	4	62	62	NUM
ftr-504	395	5	and	and	CCONJ
ftr-504	395	6	accompanying	accompany	VERB
ftr-504	395	7	text	text	NOUN
ftr-504	395	8	.	.	PUNCT
ftr-504	396	1	68	68	NUM
ftr-504	396	2	.	.	X
ftr-504	396	3	b	b	NOUN
ftr-504	396	4	and	and	CCONJ
ftr-504	396	5	c	c	PROPN
ftr-504	396	6	each	each	PRON
ftr-504	396	7	had	have	VERB
ftr-504	396	8	a	a	DET
ftr-504	396	9	basis	basis	NOUN
ftr-504	396	10	of	of	ADP
ftr-504	396	11	$	$	SYM
ftr-504	396	12	2,100	2,100	NUM
ftr-504	396	13	in	in	ADP
ftr-504	396	14	his	his	PRON
ftr-504	396	15	partnership	partnership	NOUN
ftr-504	396	16	interest	interest	NOUN
ftr-504	396	17	before	before	ADP
ftr-504	396	18	a	a	PRON
ftr-504	396	19	's	's	PART
ftr-504	396	20	retirement	retirement	NOUN
ftr-504	396	21	.	.	PUNCT
ftr-504	397	1	because	because	SCONJ
ftr-504	397	2	the	the	DET
ftr-504	397	3	$	$	SYM
ftr-504	397	4	200	200	NUM
ftr-504	397	5	§	§	PROPN
ftr-504	397	6	736(a	736(a	PROPN
ftr-504	397	7	)	)	PUNCT
ftr-504	397	8	payment	payment	NOUN
ftr-504	397	9	to	to	ADP
ftr-504	397	10	a	a	PRON
ftr-504	397	11	was	be	AUX
ftr-504	397	12	a	a	DET
ftr-504	397	13	guaranteed	guarantee	VERB
ftr-504	397	14	payment	payment	NOUN
ftr-504	397	15	that	that	PRON
ftr-504	397	16	resulted	result	VERB
ftr-504	397	17	in	in	ADP
ftr-504	397	18	a	a	DET
ftr-504	397	19	partnership	partnership	NOUN
ftr-504	397	20	level	level	NOUN
ftr-504	397	21	deduction	deduction	NOUN
ftr-504	397	22	that	that	PRON
ftr-504	397	23	passed	pass	VERB
ftr-504	397	24	through	through	ADP
ftr-504	397	25	to	to	ADP
ftr-504	397	26	them	they	PRON
ftr-504	397	27	in	in	ADP
ftr-504	397	28	the	the	DET
ftr-504	397	29	amount	amount	NOUN
ftr-504	397	30	of	of	ADP
ftr-504	397	31	$	$	SYM
ftr-504	397	32	100	100	NUM
ftr-504	397	33	each	each	PRON
ftr-504	397	34	,	,	PUNCT
ftr-504	397	35	b	b	PROPN
ftr-504	397	36	and	and	CCONJ
ftr-504	397	37	c	c	PROPN
ftr-504	397	38	must	must	AUX
ftr-504	397	39	each	each	PRON
ftr-504	397	40	reduce	reduce	VERB
ftr-504	397	41	the	the	DET
ftr-504	397	42	basis	basis	NOUN
ftr-504	397	43	of	of	ADP
ftr-504	397	44	his	his	PRON
ftr-504	397	45	partnership	partnership	NOUN
ftr-504	397	46	interest	interest	NOUN
ftr-504	397	47	by	by	ADP
ftr-504	397	48	$	$	SYM
ftr-504	397	49	100	100	NUM
ftr-504	397	50	.	.	PUNCT
ftr-504	398	1	irc	irc	PROPN
ftr-504	398	2	§	§	PROPN
ftr-504	398	3	705(a)(2	705(a)(2	NOUN
ftr-504	398	4	)	)	PUNCT
ftr-504	398	5	.	.	PUNCT
ftr-504	399	1	[	[	X
ftr-504	399	2	vol	vol	NOUN
ftr-504	399	3	1:12	1:12	NUM
ftr-504	399	4	reassessing	reassess	VERB
ftr-504	399	5	sales	sale	NOUN
ftr-504	399	6	and	and	CCONJ
ftr-504	399	7	liquidations	liquidation	NOUN
ftr-504	399	8	of	of	ADP
ftr-504	399	9	partnership	partnership	NOUN
ftr-504	399	10	interests	interest	NOUN
ftr-504	399	11	of	of	ADP
ftr-504	399	12	the	the	DET
ftr-504	399	13	partnership	partnership	NOUN
ftr-504	399	14	's	's	PART
ftr-504	399	15	capital	capital	NOUN
ftr-504	399	16	gain	gain	NOUN
ftr-504	399	17	of	of	ADP
ftr-504	399	18	$	$	SYM
ftr-504	399	19	570	570	NUM
ftr-504	399	20	,	,	PUNCT
ftr-504	399	21	$	$	SYM
ftr-504	399	22	300	300	NUM
ftr-504	399	23	is	be	AUX
ftr-504	399	24	attributable	attributable	ADJ
ftr-504	399	25	to	to	ADP
ftr-504	399	26	the	the	DET
ftr-504	399	27	good	good	ADJ
ftr-504	399	28	will	will	NOUN
ftr-504	399	29	and	and	CCONJ
ftr-504	399	30	$	$	SYM
ftr-504	399	31	270	270	NUM
ftr-504	399	32	to	to	ADP
ftr-504	399	33	the	the	DET
ftr-504	399	34	capital	capital	NOUN
ftr-504	399	35	asset	asset	NOUN
ftr-504	399	36	.	.	PUNCT
ftr-504	400	1	if	if	SCONJ
ftr-504	400	2	the	the	DET
ftr-504	400	3	partnership	partnership	NOUN
ftr-504	400	4	had	have	AUX
ftr-504	400	5	sold	sell	VERB
ftr-504	400	6	these	these	DET
ftr-504	400	7	assets	asset	NOUN
ftr-504	400	8	before	before	ADP
ftr-504	400	9	a	a	PRON
ftr-504	400	10	's	's	PART
ftr-504	400	11	retirement	retirement	NOUN
ftr-504	400	12	,	,	PUNCT
ftr-504	400	13	b	b	PROPN
ftr-504	400	14	and	and	CCONJ
ftr-504	400	15	c	c	PROPN
ftr-504	400	16	would	would	AUX
ftr-504	400	17	have	have	AUX
ftr-504	400	18	been	be	AUX
ftr-504	400	19	allocated	allocate	VERB
ftr-504	400	20	only	only	ADV
ftr-504	400	21	$	$	SYM
ftr-504	400	22	200	200	NUM
ftr-504	400	23	of	of	ADP
ftr-504	400	24	gain	gain	NOUN
ftr-504	400	25	from	from	ADP
ftr-504	400	26	the	the	DET
ftr-504	400	27	good	good	ADJ
ftr-504	400	28	will	will	NOUN
ftr-504	400	29	and	and	CCONJ
ftr-504	400	30	$	$	SYM
ftr-504	400	31	180	180	NUM
ftr-504	400	32	of	of	ADP
ftr-504	400	33	gain	gain	NOUN
ftr-504	400	34	from	from	ADP
ftr-504	400	35	the	the	DET
ftr-504	400	36	capital	capital	NOUN
ftr-504	400	37	asset	asset	NOUN
ftr-504	400	38	,	,	PUNCT
ftr-504	400	39	so	so	SCONJ
ftr-504	400	40	they	they	PRON
ftr-504	400	41	initially	initially	ADV
ftr-504	400	42	appear	appear	VERB
ftr-504	400	43	to	to	PART
ftr-504	400	44	be	be	AUX
ftr-504	400	45	overtaxed	overtax	VERB
ftr-504	400	46	on	on	ADP
ftr-504	400	47	these	these	DET
ftr-504	400	48	items	item	NOUN
ftr-504	400	49	.	.	PUNCT
ftr-504	401	1	but	but	CCONJ
ftr-504	401	2	at	at	ADV
ftr-504	401	3	least	least	ADJ
ftr-504	401	4	as	as	ADP
ftr-504	401	5	to	to	ADP
ftr-504	401	6	the	the	DET
ftr-504	401	7	good	good	ADJ
ftr-504	401	8	will	will	NOUN
ftr-504	401	9	,	,	PUNCT
ftr-504	401	10	b	b	NOUN
ftr-504	401	11	and	and	CCONJ
ftr-504	401	12	c	c	PROPN
ftr-504	401	13	have	have	AUX
ftr-504	401	14	obtained	obtain	VERB
ftr-504	401	15	a	a	DET
ftr-504	401	16	$	$	SYM
ftr-504	401	17	100	100	NUM
ftr-504	401	18	deduction	deduction	NOUN
ftr-504	401	19	from	from	ADP
ftr-504	401	20	ordinary	ordinary	ADJ
ftr-504	401	21	income	income	NOUN
ftr-504	401	22	under	under	ADP
ftr-504	401	23	section	section	NOUN
ftr-504	401	24	736(a	736(a	PROPN
ftr-504	401	25	)	)	PUNCT
ftr-504	401	26	that	that	PRON
ftr-504	401	27	will	will	AUX
ftr-504	401	28	offset	offset	VERB
ftr-504	401	29	this	this	DET
ftr-504	401	30	additional	additional	ADJ
ftr-504	401	31	income	income	NOUN
ftr-504	401	32	later	later	ADV
ftr-504	401	33	attributed	attribute	VERB
ftr-504	401	34	to	to	PART
ftr-504	401	35	them.69	them.69	VERB
ftr-504	401	36	it	it	PRON
ftr-504	401	37	is	be	AUX
ftr-504	401	38	true	true	ADJ
ftr-504	401	39	that	that	SCONJ
ftr-504	401	40	,	,	PUNCT
ftr-504	401	41	as	as	ADP
ftr-504	401	42	to	to	ADP
ftr-504	401	43	the	the	DET
ftr-504	401	44	sale	sale	NOUN
ftr-504	401	45	of	of	ADP
ftr-504	401	46	the	the	DET
ftr-504	401	47	capital	capital	NOUN
ftr-504	401	48	asset	asset	NOUN
ftr-504	401	49	,	,	PUNCT
ftr-504	401	50	b	b	PROPN
ftr-504	401	51	and	and	CCONJ
ftr-504	401	52	c	c	PROPN
ftr-504	401	53	will	will	AUX
ftr-504	401	54	be	be	AUX
ftr-504	401	55	taxed	tax	VERB
ftr-504	401	56	on	on	ADP
ftr-504	401	57	$	$	SYM
ftr-504	401	58	90	90	NUM
ftr-504	401	59	of	of	ADP
ftr-504	401	60	excess	excess	ADJ
ftr-504	401	61	capital	capital	NOUN
ftr-504	401	62	gain	gain	NOUN
ftr-504	401	63	(	(	PUNCT
ftr-504	401	64	$	$	SYM
ftr-504	401	65	45	45	NUM
ftr-504	401	66	per	per	ADP
ftr-504	401	67	partner	partner	NOUN
ftr-504	401	68	)	)	PUNCT
ftr-504	401	69	,	,	PUNCT
ftr-504	401	70	which	which	PRON
ftr-504	401	71	will	will	AUX
ftr-504	401	72	be	be	AUX
ftr-504	401	73	adjusted	adjust	VERB
ftr-504	401	74	for	for	ADP
ftr-504	401	75	by	by	ADP
ftr-504	401	76	an	an	DET
ftr-504	401	77	aggregate	aggregate	ADJ
ftr-504	401	78	$	$	SYM
ftr-504	401	79	90	90	NUM
ftr-504	401	80	capital	capital	NOUN
ftr-504	401	81	loss	loss	NOUN
ftr-504	401	82	(	(	PUNCT
ftr-504	401	83	$	$	SYM
ftr-504	401	84	45	45	NUM
ftr-504	401	85	per	per	ADP
ftr-504	401	86	partner	partner	NOUN
ftr-504	401	87	)	)	PUNCT
ftr-504	401	88	upon	upon	SCONJ
ftr-504	401	89	liquidation	liquidation	NOUN
ftr-504	401	90	of	of	ADP
ftr-504	401	91	the	the	DET
ftr-504	401	92	partnership	partnership	NOUN
ftr-504	401	93	or	or	CCONJ
ftr-504	401	94	sale	sale	NOUN
ftr-504	401	95	of	of	ADP
ftr-504	401	96	the	the	DET
ftr-504	401	97	partner	partner	NOUN
ftr-504	401	98	's	's	PART
ftr-504	401	99	interest.70	interest.70	NOUN
ftr-504	401	100	if	if	SCONJ
ftr-504	401	101	a	a	DET
ftr-504	401	102	section	section	NOUN
ftr-504	401	103	754	754	NUM
ftr-504	401	104	election	election	NOUN
ftr-504	401	105	had	have	AUX
ftr-504	401	106	been	be	AUX
ftr-504	401	107	in	in	ADP
ftr-504	401	108	effect	effect	NOUN
ftr-504	401	109	,	,	PUNCT
ftr-504	401	110	the	the	DET
ftr-504	401	111	partnership	partnership	NOUN
ftr-504	401	112	would	would	AUX
ftr-504	401	113	have	have	AUX
ftr-504	401	114	had	have	VERB
ftr-504	401	115	$	$	SYM
ftr-504	401	116	90	90	NUM
ftr-504	401	117	less	less	ADJ
ftr-504	401	118	capital	capital	NOUN
ftr-504	401	119	gain	gain	NOUN
ftr-504	401	120	on	on	ADP
ftr-504	401	121	the	the	DET
ftr-504	401	122	disposition	disposition	NOUN
ftr-504	401	123	of	of	ADP
ftr-504	401	124	its	its	PRON
ftr-504	401	125	assets	asset	NOUN
ftr-504	401	126	and	and	CCONJ
ftr-504	401	127	there	there	PRON
ftr-504	401	128	would	would	AUX
ftr-504	401	129	have	have	AUX
ftr-504	401	130	been	be	AUX
ftr-504	401	131	no	no	DET
ftr-504	401	132	further	further	ADJ
ftr-504	401	133	gain	gain	NOUN
ftr-504	401	134	or	or	CCONJ
ftr-504	401	135	loss	loss	NOUN
ftr-504	401	136	to	to	ADP
ftr-504	401	137	b	b	NOUN
ftr-504	401	138	or	or	CCONJ
ftr-504	401	139	c	c	NOUN
ftr-504	401	140	on	on	ADP
ftr-504	401	141	liquidation	liquidation	NOUN
ftr-504	401	142	of	of	ADP
ftr-504	401	143	the	the	DET
ftr-504	401	144	partnership.7	partnership.7	NOUN
ftr-504	401	145	'	'	PART
ftr-504	401	146	4	4	NUM
ftr-504	401	147	.	.	NOUN
ftr-504	401	148	sumnary	sumnary	NOUN
ftr-504	401	149	of	of	ADP
ftr-504	401	150	results	result	NOUN
ftr-504	401	151	to	to	ADP
ftr-504	401	152	retiring	retire	VERB
ftr-504	401	153	and	and	CCONJ
ftr-504	401	154	remaining	remain	VERB
ftr-504	401	155	partners.-where	partners.-where	X
ftr-504	402	1	the	the	DET
ftr-504	402	2	partnership	partnership	NOUN
ftr-504	402	3	liquidated	liquidate	VERB
ftr-504	402	4	a	a	DET
ftr-504	402	5	's	's	PART
ftr-504	402	6	interest	interest	NOUN
ftr-504	402	7	and	and	CCONJ
ftr-504	402	8	in	in	ADP
ftr-504	402	9	doing	do	VERB
ftr-504	402	10	so	so	ADV
ftr-504	402	11	made	make	VERB
ftr-504	402	12	a	a	DET
ftr-504	402	13	payment	payment	NOUN
ftr-504	402	14	for	for	ADP
ftr-504	402	15	unstated	unstated	ADJ
ftr-504	402	16	good	good	ADJ
ftr-504	402	17	will	will	NOUN
ftr-504	402	18	,	,	PUNCT
ftr-504	402	19	a	a	PRON
ftr-504	402	20	was	be	AUX
ftr-504	402	21	taxed	tax	VERB
ftr-504	402	22	on	on	ADP
ftr-504	402	23	$	$	SYM
ftr-504	402	24	210	210	NUM
ftr-504	402	25	of	of	ADP
ftr-504	402	26	ordinary	ordinary	ADJ
ftr-504	402	27	income	income	NOUN
ftr-504	402	28	and	and	CCONJ
ftr-504	402	29	$	$	SYM
ftr-504	402	30	90	90	NUM
ftr-504	402	31	of	of	ADP
ftr-504	402	32	capital	capital	NOUN
ftr-504	402	33	gain	gain	NOUN
ftr-504	402	34	.	.	PUNCT
ftr-504	403	1	thus	thus	ADV
ftr-504	403	2	,	,	PUNCT
ftr-504	403	3	she	she	PRON
ftr-504	403	4	has	have	AUX
ftr-504	403	5	been	be	AUX
ftr-504	403	6	overtaxed	overtax	VERB
ftr-504	403	7	as	as	ADP
ftr-504	403	8	compared	compare	VERB
ftr-504	403	9	with	with	ADP
ftr-504	403	10	the	the	DET
ftr-504	403	11	theoretically	theoretically	ADV
ftr-504	403	12	correct	correct	ADJ
ftr-504	403	13	result	result	NOUN
ftr-504	403	14	(	(	PUNCT
ftr-504	403	15	$	$	SYM
ftr-504	403	16	110	110	NUM
ftr-504	403	17	of	of	ADP
ftr-504	403	18	ordinary	ordinary	ADJ
ftr-504	403	19	income	income	NOUN
ftr-504	403	20	and	and	CCONJ
ftr-504	403	21	$	$	SYM
ftr-504	403	22	190	190	NUM
ftr-504	403	23	of	of	ADP
ftr-504	403	24	capital	capital	NOUN
ftr-504	403	25	gain	gain	NOUN
ftr-504	403	26	)	)	PUNCT
ftr-504	403	27	.	.	PUNCT
ftr-504	404	1	by	by	ADP
ftr-504	404	2	contrast	contrast	NOUN
ftr-504	404	3	,	,	PUNCT
ftr-504	404	4	b	b	NOUN
ftr-504	404	5	and	and	CCONJ
ftr-504	404	6	c	c	PROPN
ftr-504	404	7	have	have	AUX
ftr-504	404	8	fared	fare	VERB
ftr-504	404	9	better	well	ADJ
ftr-504	404	10	than	than	ADP
ftr-504	404	11	under	under	ADP
ftr-504	404	12	the	the	DET
ftr-504	404	13	theoretically	theoretically	ADV
ftr-504	404	14	correct	correct	ADJ
ftr-504	404	15	result	result	NOUN
ftr-504	404	16	.	.	PUNCT
ftr-504	405	1	each	each	PRON
ftr-504	405	2	of	of	ADP
ftr-504	405	3	them	they	PRON
ftr-504	405	4	has	have	AUX
ftr-504	405	5	been	be	AUX
ftr-504	405	6	taxed	tax	VERB
ftr-504	405	7	on	on	ADP
ftr-504	405	8	$	$	SYM
ftr-504	405	9	60	60	NUM
ftr-504	405	10	of	of	ADP
ftr-504	405	11	ordinary	ordinary	ADJ
ftr-504	405	12	income	income	NOUN
ftr-504	405	13	and	and	CCONJ
ftr-504	405	14	$	$	SYM
ftr-504	405	15	240	240	NUM
ftr-504	405	16	of	of	ADP
ftr-504	405	17	capital	capital	NOUN
ftr-504	405	18	gain	gain	NOUN
ftr-504	405	19	,	,	PUNCT
ftr-504	405	20	or	or	CCONJ
ftr-504	405	21	$	$	SYM
ftr-504	405	22	50	50	NUM
ftr-504	405	23	less	less	ADJ
ftr-504	405	24	ordinary	ordinary	ADJ
ftr-504	405	25	income	income	NOUN
ftr-504	405	26	and	and	CCONJ
ftr-504	405	27	$	$	SYM
ftr-504	405	28	50	50	NUM
ftr-504	405	29	more	more	ADJ
ftr-504	405	30	capital	capital	NOUN
ftr-504	405	31	gain	gain	NOUN
ftr-504	405	32	than	than	ADP
ftr-504	405	33	under	under	ADP
ftr-504	405	34	the	the	DET
ftr-504	405	35	69	69	NUM
ftr-504	405	36	.	.	PUNCT
ftr-504	406	1	indeed	indeed	ADV
ftr-504	406	2	,	,	PUNCT
ftr-504	406	3	even	even	ADV
ftr-504	406	4	ignoring	ignore	VERB
ftr-504	406	5	the	the	DET
ftr-504	406	6	time	time	NOUN
ftr-504	406	7	value	value	NOUN
ftr-504	406	8	of	of	ADP
ftr-504	406	9	money	money	NOUN
ftr-504	406	10	considerations	consideration	NOUN
ftr-504	406	11	.	.	PUNCT
ftr-504	407	1	b	b	NOUN
ftr-504	407	2	and	and	CCONJ
ftr-504	407	3	c	c	PROPN
ftr-504	407	4	have	have	AUX
ftr-504	407	5	obtained	obtain	VERB
ftr-504	407	6	deductions	deduction	NOUN
ftr-504	407	7	against	against	ADP
ftr-504	407	8	ordinary	ordinary	ADJ
ftr-504	407	9	income	income	NOUN
ftr-504	407	10	for	for	ADP
ftr-504	407	11	the	the	DET
ftr-504	407	12	$	$	SYM
ftr-504	407	13	100	100	NUM
ftr-504	407	14	good	good	ADJ
ftr-504	407	15	will	will	AUX
ftr-504	407	16	payment	payment	VERB
ftr-504	407	17	to	to	ADP
ftr-504	407	18	a.	a.	NOUN
ftr-504	407	19	at	at	ADP
ftr-504	407	20	a	a	DET
ftr-504	407	21	cost	cost	NOUN
ftr-504	407	22	of	of	ADP
ftr-504	407	23	having	have	VERB
ftr-504	407	24	$	$	SYM
ftr-504	407	25	100	100	NUM
ftr-504	407	26	more	more	ADJ
ftr-504	407	27	of	of	ADP
ftr-504	407	28	capital	capital	NOUN
ftr-504	407	29	gain	gain	NOUN
ftr-504	407	30	upon	upon	SCONJ
ftr-504	407	31	the	the	DET
ftr-504	407	32	disposition	disposition	NOUN
ftr-504	407	33	of	of	ADP
ftr-504	407	34	the	the	DET
ftr-504	407	35	good	good	ADJ
ftr-504	407	36	will	will	NOUN
ftr-504	407	37	.	.	PUNCT
ftr-504	408	1	70	70	X
ftr-504	408	2	.	.	PUNCT
ftr-504	409	1	the	the	DET
ftr-504	409	2	partnership	partnership	NOUN
ftr-504	409	3	's	's	PART
ftr-504	409	4	$	$	SYM
ftr-504	409	5	890	890	NUM
ftr-504	409	6	gain	gain	NOUN
ftr-504	409	7	will	will	AUX
ftr-504	409	8	be	be	AUX
ftr-504	409	9	allocated	allocate	VERB
ftr-504	409	10	equally	equally	ADV
ftr-504	409	11	to	to	ADP
ftr-504	409	12	b	b	NOUN
ftr-504	409	13	and	and	CCONJ
ftr-504	409	14	c	c	NOUN
ftr-504	409	15	,	,	PUNCT
ftr-504	409	16	increasing	increase	VERB
ftr-504	409	17	the	the	DET
ftr-504	409	18	basis	basis	NOUN
ftr-504	409	19	of	of	ADP
ftr-504	409	20	each	each	DET
ftr-504	409	21	partner	partner	NOUN
ftr-504	409	22	's	's	PART
ftr-504	409	23	interest	interest	NOUN
ftr-504	409	24	in	in	ADP
ftr-504	409	25	the	the	DET
ftr-504	409	26	partnership	partnership	NOUN
ftr-504	409	27	by	by	ADP
ftr-504	409	28	s445	s445	PROPN
ftr-504	409	29	,	,	PUNCT
ftr-504	409	30	to	to	ADP
ftr-504	409	31	$	$	SYM
ftr-504	409	32	2,445	2,445	NUM
ftr-504	409	33	.	.	PUNCT
ftr-504	410	1	on	on	ADP
ftr-504	410	2	liquidation	liquidation	NOUN
ftr-504	410	3	,	,	PUNCT
ftr-504	410	4	each	each	DET
ftr-504	410	5	partner	partner	NOUN
ftr-504	410	6	will	will	AUX
ftr-504	410	7	receive	receive	VERB
ftr-504	410	8	cash	cash	NOUN
ftr-504	410	9	of	of	ADP
ftr-504	410	10	only	only	ADV
ftr-504	410	11	$	$	SYM
ftr-504	410	12	2,400	2,400	NUM
ftr-504	410	13	.	.	PUNCT
ftr-504	411	1	the	the	DET
ftr-504	411	2	$	$	SYM
ftr-504	411	3	45	45	NUM
ftr-504	411	4	excess	excess	NOUN
ftr-504	411	5	of	of	ADP
ftr-504	411	6	each	each	DET
ftr-504	411	7	partner	partner	NOUN
ftr-504	411	8	's	's	PART
ftr-504	411	9	basis	basis	NOUN
ftr-504	411	10	in	in	ADP
ftr-504	411	11	his	his	PRON
ftr-504	411	12	partnership	partnership	NOUN
ftr-504	411	13	interest	interest	NOUN
ftr-504	411	14	over	over	ADP
ftr-504	411	15	the	the	DET
ftr-504	411	16	amount	amount	NOUN
ftr-504	411	17	of	of	ADP
ftr-504	411	18	money	money	NOUN
ftr-504	411	19	received	receive	VERB
ftr-504	411	20	constitutes	constitute	VERB
ftr-504	411	21	a	a	DET
ftr-504	411	22	capital	capital	NOUN
ftr-504	411	23	loss	loss	NOUN
ftr-504	411	24	:	:	PUNCT
ftr-504	411	25	this	this	DET
ftr-504	411	26	aggregate	aggregate	ADJ
ftr-504	411	27	loss	loss	NOUN
ftr-504	411	28	of	of	ADP
ftr-504	411	29	$	$	SYM
ftr-504	411	30	90	90	NUM
ftr-504	411	31	(	(	PUNCT
ftr-504	411	32	$	$	SYM
ftr-504	411	33	45	45	NUM
ftr-504	411	34	per	per	ADP
ftr-504	411	35	partner	partner	NOUN
ftr-504	411	36	)	)	PUNCT
ftr-504	411	37	corrects	correct	NOUN
ftr-504	411	38	for	for	ADP
ftr-504	411	39	the	the	DET
ftr-504	411	40	$	$	SYM
ftr-504	411	41	90	90	NUM
ftr-504	411	42	of	of	ADP
ftr-504	411	43	capital	capital	NOUN
ftr-504	411	44	gain	gain	NOUN
ftr-504	411	45	that	that	PRON
ftr-504	411	46	was	be	AUX
ftr-504	411	47	taxed	tax	VERB
ftr-504	411	48	once	once	ADV
ftr-504	411	49	to	to	ADP
ftr-504	411	50	a	a	PRON
ftr-504	411	51	under	under	ADP
ftr-504	411	52	§	§	PROPN
ftr-504	411	53	,	,	PUNCT
ftr-504	411	54	736(b	736(b	PROPN
ftr-504	411	55	)	)	PUNCT
ftr-504	411	56	and	and	CCONJ
ftr-504	411	57	later	later	ADV
ftr-504	411	58	recognized	recognize	VERB
ftr-504	411	59	by	by	ADP
ftr-504	411	60	the	the	DET
ftr-504	411	61	partnership	partnership	NOUN
ftr-504	411	62	because	because	SCONJ
ftr-504	411	63	no	no	DET
ftr-504	411	64	§	§	PROPN
ftr-504	411	65	754	754	NUM
ftr-504	411	66	election	election	NOUN
ftr-504	411	67	was	be	AUX
ftr-504	411	68	in	in	ADP
ftr-504	411	69	effect	effect	NOUN
ftr-504	411	70	.	.	PUNCT
ftr-504	412	1	71	71	NUM
ftr-504	412	2	.	.	PUNCT
ftr-504	413	1	if	if	SCONJ
ftr-504	413	2	a	a	DET
ftr-504	413	3	§	§	PROPN
ftr-504	413	4	754	754	NUM
ftr-504	413	5	election	election	NOUN
ftr-504	413	6	were	be	AUX
ftr-504	413	7	in	in	ADP
ftr-504	413	8	effect	effect	NOUN
ftr-504	413	9	,	,	PUNCT
ftr-504	413	10	the	the	DET
ftr-504	413	11	partnership	partnership	NOUN
ftr-504	413	12	would	would	AUX
ftr-504	413	13	increase	increase	VERB
ftr-504	413	14	the	the	DET
ftr-504	413	15	basis	basis	NOUN
ftr-504	413	16	of	of	ADP
ftr-504	413	17	its	its	PRON
ftr-504	413	18	capital	capital	NOUN
ftr-504	413	19	asset	asset	NOUN
ftr-504	413	20	under	under	ADP
ftr-504	413	21	§	§	PROPN
ftr-504	413	22	734(b)(l)(a	734(b)(l)(a	NUM
ftr-504	413	23	)	)	PUNCT
ftr-504	413	24	by	by	ADP
ftr-504	413	25	the	the	DET
ftr-504	413	26	$	$	SYM
ftr-504	413	27	90	90	NUM
ftr-504	413	28	gain	gain	NOUN
ftr-504	413	29	recognized	recognize	VERB
ftr-504	413	30	by	by	ADP
ftr-504	413	31	a	a	PRON
ftr-504	413	32	under	under	ADP
ftr-504	413	33	§	§	PROPN
ftr-504	413	34	§	§	ADJ
ftr-504	413	35	736(b	736(b	PROPN
ftr-504	413	36	)	)	PUNCT
ftr-504	413	37	and	and	CCONJ
ftr-504	413	38	731	731	NUM
ftr-504	413	39	.	.	PUNCT
ftr-504	414	1	see	see	VERB
ftr-504	414	2	regs	reg	NOUN
ftr-504	414	3	.	.	PUNCT
ftr-504	415	1	§	§	PROPN
ftr-504	415	2	1.755	1.755	NUM
ftr-504	415	3	-	-	PUNCT
ftr-504	415	4	1(b)(i)(ii	1(b)(i)(ii	NUM
ftr-504	415	5	)	)	PUNCT
ftr-504	415	6	.	.	PUNCT
ftr-504	416	1	see	see	VERB
ftr-504	416	2	also	also	ADV
ftr-504	416	3	supra	supra	PROPN
ftr-504	416	4	note	note	PROPN
ftr-504	416	5	65	65	NUM
ftr-504	416	6	.	.	PUNCT
ftr-504	417	1	therefore	therefore	ADV
ftr-504	417	2	,	,	PUNCT
ftr-504	417	3	the	the	DET
ftr-504	417	4	partnership	partnership	NOUN
ftr-504	417	5	would	would	AUX
ftr-504	417	6	have	have	VERB
ftr-504	417	7	a	a	DET
ftr-504	417	8	basis	basis	NOUN
ftr-504	417	9	of	of	ADP
ftr-504	417	10	$	$	SYM
ftr-504	417	11	120	120	NUM
ftr-504	417	12	in	in	ADP
ftr-504	417	13	its	its	PRON
ftr-504	417	14	capital	capital	NOUN
ftr-504	417	15	asset	asset	NOUN
ftr-504	417	16	(	(	PUNCT
ftr-504	417	17	its	its	PRON
ftr-504	417	18	original	original	ADJ
ftr-504	417	19	basis	basis	NOUN
ftr-504	417	20	of	of	ADP
ftr-504	417	21	s30	s30	PROPN
ftr-504	417	22	plus	plus	CCONJ
ftr-504	417	23	the	the	DET
ftr-504	417	24	s90	s90	PROPN
ftr-504	417	25	basis	basis	NOUN
ftr-504	417	26	adjustment	adjustment	NOUN
ftr-504	417	27	under	under	ADP
ftr-504	417	28	§	§	PROPN
ftr-504	417	29	734(b)(l)(a	734(b)(l)(a	NUM
ftr-504	417	30	)	)	PUNCT
ftr-504	417	31	)	)	PUNCT
ftr-504	417	32	.	.	PUNCT
ftr-504	418	1	with	with	ADP
ftr-504	418	2	that	that	DET
ftr-504	418	3	basis	basis	NOUN
ftr-504	418	4	,	,	PUNCT
ftr-504	418	5	the	the	DET
ftr-504	418	6	partnership	partnership	NOUN
ftr-504	418	7	would	would	AUX
ftr-504	418	8	recognize	recognize	VERB
ftr-504	418	9	only	only	ADV
ftr-504	418	10	$	$	SYM
ftr-504	418	11	180	180	NUM
ftr-504	418	12	of	of	ADP
ftr-504	418	13	gain	gain	NOUN
ftr-504	418	14	on	on	ADP
ftr-504	418	15	the	the	DET
ftr-504	418	16	sale	sale	NOUN
ftr-504	418	17	of	of	ADP
ftr-504	418	18	the	the	DET
ftr-504	418	19	capital	capital	NOUN
ftr-504	418	20	asset	asset	NOUN
ftr-504	418	21	at	at	ADP
ftr-504	418	22	its	its	PRON
ftr-504	418	23	$	$	SYM
ftr-504	418	24	300	300	NUM
ftr-504	418	25	fair	fair	ADJ
ftr-504	418	26	market	market	NOUN
ftr-504	418	27	value	value	NOUN
ftr-504	418	28	.	.	PUNCT
ftr-504	419	1	this	this	DET
ftr-504	419	2	amount	amount	NOUN
ftr-504	419	3	(	(	PUNCT
ftr-504	419	4	590	590	NUM
ftr-504	419	5	per	per	ADP
ftr-504	419	6	partner	partner	NOUN
ftr-504	419	7	)	)	PUNCT
ftr-504	419	8	corresponds	correspond	VERB
ftr-504	419	9	exactly	exactly	ADV
ftr-504	419	10	to	to	ADP
ftr-504	419	11	the	the	DET
ftr-504	419	12	amount	amount	NOUN
ftr-504	419	13	that	that	PRON
ftr-504	419	14	would	would	AUX
ftr-504	419	15	have	have	AUX
ftr-504	419	16	been	be	AUX
ftr-504	419	17	taxable	taxable	ADJ
ftr-504	419	18	to	to	ADP
ftr-504	419	19	b	b	NOUN
ftr-504	419	20	and	and	CCONJ
ftr-504	419	21	c	c	NOUN
ftr-504	419	22	if	if	SCONJ
ftr-504	419	23	the	the	DET
ftr-504	419	24	partnership	partnership	NOUN
ftr-504	419	25	had	have	AUX
ftr-504	419	26	sold	sell	VERB
ftr-504	419	27	the	the	DET
ftr-504	419	28	capital	capital	NOUN
ftr-504	419	29	asset	asset	NOUN
ftr-504	419	30	immediately	immediately	ADV
ftr-504	419	31	before	before	ADP
ftr-504	419	32	a	a	PRON
ftr-504	419	33	's	's	PART
ftr-504	419	34	retirement	retirement	NOUN
ftr-504	419	35	.	.	PUNCT
ftr-504	420	1	on	on	ADP
ftr-504	420	2	this	this	DET
ftr-504	420	3	scenario	scenario	NOUN
ftr-504	420	4	,	,	PUNCT
ftr-504	420	5	the	the	DET
ftr-504	420	6	partnership	partnership	NOUN
ftr-504	420	7	's	's	PART
ftr-504	420	8	total	total	ADJ
ftr-504	420	9	gain	gain	NOUN
ftr-504	420	10	on	on	ADP
ftr-504	420	11	the	the	DET
ftr-504	420	12	sale	sale	NOUN
ftr-504	420	13	of	of	ADP
ftr-504	420	14	its	its	PRON
ftr-504	420	15	assets	asset	NOUN
ftr-504	420	16	is	be	AUX
ftr-504	420	17	$	$	SYM
ftr-504	420	18	800	800	NUM
ftr-504	420	19	.	.	PUNCT
ftr-504	421	1	b	b	NOUN
ftr-504	421	2	and	and	CCONJ
ftr-504	421	3	c	c	PROPN
ftr-504	421	4	would	would	AUX
ftr-504	421	5	increase	increase	VERB
ftr-504	421	6	the	the	DET
ftr-504	421	7	bases	basis	NOUN
ftr-504	421	8	of	of	ADP
ftr-504	421	9	their	their	PRON
ftr-504	421	10	partnership	partnership	NOUN
ftr-504	421	11	interests	interest	NOUN
ftr-504	421	12	by	by	ADP
ftr-504	421	13	$	$	SYM
ftr-504	421	14	400	400	NUM
ftr-504	421	15	each	each	PRON
ftr-504	421	16	.	.	PUNCT
ftr-504	422	1	since	since	SCONJ
ftr-504	422	2	each	each	DET
ftr-504	422	3	partner	partner	NOUN
ftr-504	422	4	would	would	AUX
ftr-504	422	5	have	have	VERB
ftr-504	422	6	a	a	DET
ftr-504	422	7	basis	basis	NOUN
ftr-504	422	8	of	of	ADP
ftr-504	422	9	s2,400	s2,400	NOUN
ftr-504	422	10	in	in	ADP
ftr-504	422	11	his	his	PRON
ftr-504	422	12	partnership	partnership	NOUN
ftr-504	422	13	interest	interest	NOUN
ftr-504	422	14	,	,	PUNCT
ftr-504	422	15	no	no	DET
ftr-504	422	16	further	further	ADJ
ftr-504	422	17	gain	gain	NOUN
ftr-504	422	18	or	or	CCONJ
ftr-504	422	19	loss	loss	NOUN
ftr-504	422	20	would	would	AUX
ftr-504	422	21	be	be	AUX
ftr-504	422	22	recognized	recognize	VERB
ftr-504	422	23	on	on	ADP
ftr-504	422	24	the	the	DET
ftr-504	422	25	distribution	distribution	NOUN
ftr-504	422	26	of	of	ADP
ftr-504	422	27	$	$	SYM
ftr-504	422	28	2,400	2,400	NUM
ftr-504	422	29	to	to	ADP
ftr-504	422	30	each	each	DET
ftr-504	422	31	partner	partner	NOUN
ftr-504	422	32	in	in	ADP
ftr-504	422	33	liquidation	liquidation	NOUN
ftr-504	422	34	.	.	PUNCT
ftr-504	423	1	19941	19941	NUM
ftr-504	423	2	florida	florida	PROPN
ftr-504	423	3	tax	tax	PROPN
ftr-504	423	4	review	review	NOUN
ftr-504	423	5	theoretically	theoretically	ADV
ftr-504	423	6	correct	correct	ADJ
ftr-504	423	7	result.72	result.72	NOUN
ftr-504	423	8	because	because	SCONJ
ftr-504	423	9	the	the	DET
ftr-504	423	10	payment	payment	NOUN
ftr-504	423	11	for	for	ADP
ftr-504	423	12	a	a	PRON
ftr-504	423	13	's	's	PART
ftr-504	423	14	share	share	NOUN
ftr-504	423	15	of	of	ADP
ftr-504	423	16	the	the	DET
ftr-504	423	17	partnership	partnership	NOUN
ftr-504	423	18	's	's	PART
ftr-504	423	19	unstated	unstated	ADJ
ftr-504	423	20	good	good	ADJ
ftr-504	423	21	will	will	AUX
ftr-504	423	22	was	be	AUX
ftr-504	423	23	within	within	ADP
ftr-504	423	24	section	section	NOUN
ftr-504	423	25	736(a	736(a	PROPN
ftr-504	423	26	)	)	PUNCT
ftr-504	423	27	,	,	PUNCT
ftr-504	423	28	$	$	SYM
ftr-504	423	29	100	100	NUM
ftr-504	423	30	of	of	ADP
ftr-504	423	31	ordinary	ordinary	ADJ
ftr-504	423	32	income	income	NOUN
ftr-504	423	33	shifted	shift	VERB
ftr-504	423	34	to	to	ADP
ftr-504	423	35	a	a	PRON
ftr-504	423	36	and	and	CCONJ
ftr-504	423	37	away	away	ADV
ftr-504	423	38	from	from	ADP
ftr-504	423	39	b	b	PROPN
ftr-504	423	40	and	and	CCONJ
ftr-504	423	41	c.	c.	NOUN
ftr-504	423	42	in	in	ADP
ftr-504	423	43	the	the	DET
ftr-504	423	44	process	process	NOUN
ftr-504	423	45	,	,	PUNCT
ftr-504	423	46	b	b	NOUN
ftr-504	423	47	and	and	CCONJ
ftr-504	423	48	c	c	NOUN
ftr-504	423	49	's	's	PART
ftr-504	423	50	aggregate	aggregate	ADJ
ftr-504	423	51	capital	capital	NOUN
ftr-504	423	52	gain	gain	NOUN
ftr-504	423	53	was	be	AUX
ftr-504	423	54	increased	increase	VERB
ftr-504	423	55	by	by	ADP
ftr-504	423	56	$	$	SYM
ftr-504	423	57	100	100	NUM
ftr-504	423	58	and	and	CCONJ
ftr-504	423	59	a	a	PRON
ftr-504	423	60	's	be	AUX
ftr-504	423	61	was	be	AUX
ftr-504	423	62	decreased	decrease	VERB
ftr-504	423	63	by	by	ADP
ftr-504	423	64	that	that	DET
ftr-504	423	65	amount	amount	NOUN
ftr-504	423	66	.	.	PUNCT
ftr-504	424	1	b	b	NOUN
ftr-504	424	2	and	and	CCONJ
ftr-504	424	3	c	c	PROPN
ftr-504	424	4	have	have	AUX
ftr-504	424	5	also	also	ADV
ftr-504	424	6	benefitted	benefit	VERB
ftr-504	424	7	from	from	ADP
ftr-504	424	8	time	time	NOUN
ftr-504	424	9	value	value	NOUN
ftr-504	424	10	of	of	ADP
ftr-504	424	11	money	money	NOUN
ftr-504	424	12	considerations	consideration	NOUN
ftr-504	424	13	by	by	ADP
ftr-504	424	14	obtaining	obtain	VERB
ftr-504	424	15	immediate	immediate	ADJ
ftr-504	424	16	deductions	deduction	NOUN
ftr-504	424	17	for	for	ADP
ftr-504	424	18	the	the	DET
ftr-504	424	19	partnership	partnership	NOUN
ftr-504	424	20	's	's	PART
ftr-504	424	21	section	section	NOUN
ftr-504	424	22	736(a	736(a	PROPN
ftr-504	424	23	)	)	PUNCT
ftr-504	424	24	payments	payment	NOUN
ftr-504	424	25	,	,	PUNCT
ftr-504	424	26	even	even	ADV
ftr-504	424	27	though	though	SCONJ
ftr-504	424	28	income	income	NOUN
ftr-504	424	29	from	from	ADP
ftr-504	424	30	its	its	PRON
ftr-504	424	31	unrealized	unrealized	ADJ
ftr-504	424	32	receivables	receivables	NOUN
ftr-504	424	33	and	and	CCONJ
ftr-504	424	34	good	good	ADJ
ftr-504	424	35	will	will	AUX
ftr-504	424	36	may	may	AUX
ftr-504	424	37	not	not	PART
ftr-504	424	38	be	be	AUX
ftr-504	424	39	realized	realize	VERB
ftr-504	424	40	until	until	ADP
ftr-504	424	41	some	some	DET
ftr-504	424	42	point	point	NOUN
ftr-504	424	43	in	in	ADP
ftr-504	424	44	the	the	DET
ftr-504	424	45	future	future	NOUN
ftr-504	424	46	.	.	PUNCT
ftr-504	425	1	lastly	lastly	ADV
ftr-504	425	2	,	,	PUNCT
ftr-504	425	3	because	because	SCONJ
ftr-504	425	4	the	the	DET
ftr-504	425	5	transaction	transaction	NOUN
ftr-504	425	6	was	be	AUX
ftr-504	425	7	structured	structure	VERB
ftr-504	425	8	as	as	ADP
ftr-504	425	9	a	a	DET
ftr-504	425	10	liquidation	liquidation	NOUN
ftr-504	425	11	of	of	ADP
ftr-504	425	12	a	a	PRON
ftr-504	425	13	's	's	PART
ftr-504	425	14	interest	interest	NOUN
ftr-504	425	15	under	under	ADP
ftr-504	425	16	section	section	NOUN
ftr-504	425	17	736	736	NUM
ftr-504	425	18	,	,	PUNCT
ftr-504	425	19	section	section	NOUN
ftr-504	425	20	751(b	751(b	PROPN
ftr-504	425	21	)	)	PUNCT
ftr-504	425	22	applied	apply	VERB
ftr-504	425	23	and	and	CCONJ
ftr-504	425	24	resulted	result	VERB
ftr-504	425	25	in	in	ADP
ftr-504	425	26	an	an	DET
ftr-504	425	27	automatic	automatic	ADJ
ftr-504	425	28	adjustment	adjustment	NOUN
ftr-504	425	29	to	to	ADP
ftr-504	425	30	the	the	DET
ftr-504	425	31	basis	basis	NOUN
ftr-504	425	32	of	of	ADP
ftr-504	425	33	the	the	DET
ftr-504	425	34	partnership	partnership	NOUN
ftr-504	425	35	's	's	PART
ftr-504	425	36	substantially	substantially	ADV
ftr-504	425	37	appreciated	appreciated	ADJ
ftr-504	425	38	inventory	inventory	NOUN
ftr-504	425	39	,	,	PUNCT
ftr-504	425	40	even	even	ADV
ftr-504	425	41	where	where	SCONJ
ftr-504	425	42	a	a	DET
ftr-504	425	43	section	section	NOUN
ftr-504	425	44	754	754	NUM
ftr-504	425	45	election	election	NOUN
ftr-504	425	46	was	be	AUX
ftr-504	425	47	not	not	PART
ftr-504	425	48	in	in	ADP
ftr-504	425	49	effect	effect	NOUN
ftr-504	425	50	.	.	PUNCT
ftr-504	426	1	where	where	SCONJ
ftr-504	426	2	b	b	NOUN
ftr-504	426	3	and	and	CCONJ
ftr-504	426	4	c	c	PROPN
ftr-504	426	5	purchased	purchase	VERB
ftr-504	426	6	a	a	PRON
ftr-504	426	7	's	's	PART
ftr-504	426	8	interest	interest	NOUN
ftr-504	426	9	,	,	PUNCT
ftr-504	426	10	the	the	DET
ftr-504	426	11	theoretically	theoretically	ADV
ftr-504	426	12	correct	correct	ADJ
ftr-504	426	13	result	result	NOUN
ftr-504	426	14	was	be	AUX
ftr-504	426	15	reached	reach	VERB
ftr-504	426	16	as	as	ADP
ftr-504	426	17	to	to	ADP
ftr-504	426	18	a	a	DET
ftr-504	426	19	under	under	ADJ
ftr-504	426	20	sections	section	NOUN
ftr-504	426	21	741	741	NUM
ftr-504	426	22	and	and	CCONJ
ftr-504	426	23	751(a	751(a	NUM
ftr-504	426	24	)	)	PUNCT
ftr-504	426	25	but	but	CCONJ
ftr-504	426	26	not	not	PART
ftr-504	426	27	as	as	ADP
ftr-504	426	28	to	to	ADP
ftr-504	426	29	b	b	NOUN
ftr-504	426	30	and	and	CCONJ
ftr-504	426	31	c	c	PROPN
ftr-504	426	32	unless	unless	SCONJ
ftr-504	426	33	a	a	DET
ftr-504	426	34	section	section	NOUN
ftr-504	426	35	754	754	NUM
ftr-504	426	36	election	election	NOUN
ftr-504	426	37	was	be	AUX
ftr-504	426	38	made	make	VERB
ftr-504	426	39	.	.	PUNCT
ftr-504	427	1	by	by	ADP
ftr-504	427	2	causing	cause	VERB
ftr-504	427	3	the	the	DET
ftr-504	427	4	partnership	partnership	NOUN
ftr-504	427	5	to	to	PART
ftr-504	427	6	make	make	VERB
ftr-504	427	7	such	such	DET
ftr-504	427	8	an	an	DET
ftr-504	427	9	election	election	NOUN
ftr-504	427	10	,	,	PUNCT
ftr-504	427	11	however	however	ADV
ftr-504	427	12	,	,	PUNCT
ftr-504	427	13	b	b	PROPN
ftr-504	427	14	and	and	CCONJ
ftr-504	427	15	c	c	PROPN
ftr-504	427	16	would	would	AUX
ftr-504	427	17	be	be	AUX
ftr-504	427	18	made	make	VERB
ftr-504	427	19	better	well	ADJ
ftr-504	427	20	off	off	ADP
ftr-504	427	21	and	and	CCONJ
ftr-504	427	22	a	a	PRON
ftr-504	427	23	would	would	AUX
ftr-504	427	24	be	be	AUX
ftr-504	427	25	no	no	ADV
ftr-504	427	26	worse	bad	ADJ
ftr-504	427	27	off	off	ADP
ftr-504	427	28	.	.	PUNCT
ftr-504	428	1	thus	thus	ADV
ftr-504	428	2	,	,	PUNCT
ftr-504	428	3	the	the	DET
ftr-504	428	4	tax	tax	NOUN
ftr-504	428	5	treatment	treatment	NOUN
ftr-504	428	6	of	of	ADP
ftr-504	428	7	a	a	PRON
ftr-504	428	8	will	will	AUX
ftr-504	428	9	not	not	PART
ftr-504	428	10	adversely	adversely	ADV
ftr-504	428	11	affect	affect	VERB
ftr-504	428	12	,	,	PUNCT
ftr-504	428	13	or	or	CCONJ
ftr-504	428	14	be	be	AUX
ftr-504	428	15	adversely	adversely	ADV
ftr-504	428	16	affected	affect	VERB
ftr-504	428	17	by	by	ADP
ftr-504	428	18	,	,	PUNCT
ftr-504	428	19	the	the	DET
ftr-504	428	20	tax	tax	NOUN
ftr-504	428	21	treatment	treatment	NOUN
ftr-504	428	22	to	to	ADP
ftr-504	428	23	b	b	NOUN
ftr-504	428	24	and	and	CCONJ
ftr-504	428	25	c.	c.	PROPN
ftr-504	428	26	but	but	CCONJ
ftr-504	428	27	where	where	SCONJ
ftr-504	428	28	the	the	DET
ftr-504	428	29	partnership	partnership	NOUN
ftr-504	428	30	liquidates	liquidate	VERB
ftr-504	428	31	a	a	PRON
ftr-504	428	32	's	's	PART
ftr-504	428	33	interest	interest	NOUN
ftr-504	428	34	,	,	PUNCT
ftr-504	428	35	a	a	DET
ftr-504	428	36	different	different	ADJ
ftr-504	428	37	regime	regime	NOUN
ftr-504	428	38	operates	operate	VERB
ftr-504	428	39	.	.	PUNCT
ftr-504	429	1	by	by	ADP
ftr-504	429	2	allowing	allow	VERB
ftr-504	429	3	the	the	DET
ftr-504	429	4	payments	payment	NOUN
ftr-504	429	5	for	for	ADP
ftr-504	429	6	good	good	ADJ
ftr-504	429	7	will	will	NOUN
ftr-504	429	8	to	to	PART
ftr-504	429	9	be	be	AUX
ftr-504	429	10	designated	designate	VERB
ftr-504	429	11	as	as	ADP
ftr-504	429	12	either	either	DET
ftr-504	429	13	section	section	NOUN
ftr-504	429	14	736(a	736(a	PROPN
ftr-504	429	15	)	)	PUNCT
ftr-504	429	16	or	or	CCONJ
ftr-504	429	17	section	section	NOUN
ftr-504	429	18	736(b	736(b	PROPN
ftr-504	429	19	)	)	PUNCT
ftr-504	429	20	payments	payment	NOUN
ftr-504	429	21	,	,	PUNCT
ftr-504	429	22	the	the	DET
ftr-504	429	23	code	code	NOUN
ftr-504	429	24	encourages	encourage	VERB
ftr-504	429	25	a	a	DET
ftr-504	429	26	zero	zero	NUM
ftr-504	429	27	-	-	PUNCT
ftr-504	429	28	sum	sum	NOUN
ftr-504	429	29	game	game	NOUN
ftr-504	429	30	among	among	ADP
ftr-504	429	31	the	the	DET
ftr-504	429	32	partners	partner	NOUN
ftr-504	429	33	.	.	PUNCT
ftr-504	430	1	if	if	SCONJ
ftr-504	430	2	the	the	DET
ftr-504	430	3	payments	payment	NOUN
ftr-504	430	4	for	for	ADP
ftr-504	430	5	good	good	ADJ
ftr-504	430	6	will	will	AUX
ftr-504	430	7	are	are	AUX
ftr-504	430	8	designated	designate	VERB
ftr-504	430	9	as	as	ADP
ftr-504	430	10	section	section	NOUN
ftr-504	430	11	736(b	736(b	NUM
ftr-504	430	12	)	)	PUNCT
ftr-504	430	13	payments	payment	NOUN
ftr-504	430	14	,	,	PUNCT
ftr-504	430	15	the	the	DET
ftr-504	430	16	theoretically	theoretically	ADV
ftr-504	430	17	correct	correct	ADJ
ftr-504	430	18	result	result	NOUN
ftr-504	430	19	will	will	AUX
ftr-504	430	20	be	be	AUX
ftr-504	430	21	reached	reach	VERB
ftr-504	430	22	as	as	SCONJ
ftr-504	430	23	to	to	ADP
ftr-504	430	24	a.	a.	NOUN
ftr-504	430	25	that	that	DET
ftr-504	430	26	result	result	NOUN
ftr-504	430	27	will	will	AUX
ftr-504	430	28	also	also	ADV
ftr-504	430	29	be	be	AUX
ftr-504	430	30	reached	reach	VERB
ftr-504	430	31	to	to	ADP
ftr-504	430	32	b	b	NOUN
ftr-504	430	33	and	and	CCONJ
ftr-504	430	34	c	c	NOUN
ftr-504	430	35	if	if	SCONJ
ftr-504	430	36	a	a	DET
ftr-504	430	37	section	section	NOUN
ftr-504	430	38	754	754	NUM
ftr-504	430	39	election	election	NOUN
ftr-504	430	40	is	be	AUX
ftr-504	430	41	in	in	ADP
ftr-504	430	42	effect	effect	NOUN
ftr-504	430	43	and	and	CCONJ
ftr-504	430	44	their	their	PRON
ftr-504	430	45	making	make	VERB
ftr-504	430	46	such	such	DET
ftr-504	430	47	an	an	DET
ftr-504	430	48	election	election	NOUN
ftr-504	430	49	will	will	AUX
ftr-504	430	50	not	not	PART
ftr-504	430	51	adversely	adversely	ADV
ftr-504	430	52	affect	affect	VERB
ftr-504	430	53	a.	a.	NOUN
ftr-504	430	54	but	but	CCONJ
ftr-504	430	55	where	where	SCONJ
ftr-504	430	56	the	the	DET
ftr-504	430	57	payments	payment	NOUN
ftr-504	430	58	for	for	ADP
ftr-504	430	59	a	a	PRON
ftr-504	430	60	's	's	PART
ftr-504	430	61	share	share	NOUN
ftr-504	430	62	of	of	ADP
ftr-504	430	63	good	good	ADJ
ftr-504	430	64	will	will	AUX
ftr-504	430	65	were	be	AUX
ftr-504	430	66	unstated	unstate	VERB
ftr-504	430	67	and	and	CCONJ
ftr-504	430	68	hence	hence	ADV
ftr-504	430	69	within	within	ADP
ftr-504	430	70	section	section	NOUN
ftr-504	430	71	736(a	736(a	PROPN
ftr-504	430	72	)	)	PUNCT
ftr-504	430	73	,	,	PUNCT
ftr-504	430	74	a	a	PRON
ftr-504	430	75	had	have	VERB
ftr-504	430	76	more	more	ADJ
ftr-504	430	77	,	,	PUNCT
ftr-504	430	78	and	and	CCONJ
ftr-504	430	79	consequently	consequently	ADV
ftr-504	430	80	b	b	PROPN
ftr-504	430	81	and	and	CCONJ
ftr-504	430	82	c	c	PROPN
ftr-504	430	83	had	have	VERB
ftr-504	430	84	less	less	ADJ
ftr-504	430	85	,	,	PUNCT
ftr-504	430	86	ordinary	ordinary	ADJ
ftr-504	430	87	income	income	NOUN
ftr-504	430	88	than	than	ADP
ftr-504	430	89	the	the	DET
ftr-504	430	90	theoretically	theoretically	ADV
ftr-504	430	91	correct	correct	ADJ
ftr-504	430	92	result	result	NOUN
ftr-504	430	93	would	would	AUX
ftr-504	430	94	prescribe	prescribe	VERB
ftr-504	430	95	.	.	PUNCT
ftr-504	431	1	this	this	PRON
ftr-504	431	2	is	be	AUX
ftr-504	431	3	the	the	DET
ftr-504	431	4	case	case	NOUN
ftr-504	431	5	even	even	ADV
ftr-504	431	6	though	though	SCONJ
ftr-504	431	7	good	good	ADJ
ftr-504	431	8	will	will	AUX
ftr-504	431	9	has	have	AUX
ftr-504	431	10	historically	historically	ADV
ftr-504	431	11	been	be	AUX
ftr-504	431	12	treated	treat	VERB
ftr-504	431	13	as	as	ADP
ftr-504	431	14	a	a	DET
ftr-504	431	15	nondeductible	nondeductible	ADJ
ftr-504	431	16	capital	capital	NOUN
ftr-504	431	17	expenditure	expenditure	NOUN
ftr-504	431	18	that	that	PRON
ftr-504	431	19	gives	give	VERB
ftr-504	431	20	rise	rise	NOUN
ftr-504	431	21	to	to	ADP
ftr-504	431	22	capital	capital	NOUN
ftr-504	431	23	gain	gain	NOUN
ftr-504	431	24	on	on	ADP
ftr-504	431	25	its	its	PRON
ftr-504	431	26	disposition.73	disposition.73	NOUN
ftr-504	431	27	because	because	SCONJ
ftr-504	431	28	of	of	ADP
ftr-504	431	29	these	these	DET
ftr-504	431	30	disparate	disparate	ADJ
ftr-504	431	31	results	result	NOUN
ftr-504	431	32	,	,	PUNCT
ftr-504	431	33	an	an	DET
ftr-504	431	34	evident	evident	ADJ
ftr-504	431	35	tension	tension	NOUN
ftr-504	431	36	existed	exist	VERB
ftr-504	431	37	in	in	ADP
ftr-504	431	38	the	the	DET
ftr-504	431	39	positions	position	NOUN
ftr-504	431	40	that	that	SCONJ
ftr-504	431	41	the	the	DET
ftr-504	431	42	various	various	ADJ
ftr-504	431	43	parties	party	NOUN
ftr-504	431	44	might	might	AUX
ftr-504	431	45	take	take	VERB
ftr-504	431	46	when	when	SCONJ
ftr-504	431	47	a	a	DET
ftr-504	431	48	partner	partner	NOUN
ftr-504	431	49	left	leave	VERB
ftr-504	431	50	a	a	DET
ftr-504	431	51	partnership	partnership	NOUN
ftr-504	431	52	,	,	PUNCT
ftr-504	431	53	at	at	ADP
ftr-504	431	54	least	least	ADJ
ftr-504	431	55	where	where	SCONJ
ftr-504	431	56	capital	capital	NOUN
ftr-504	431	57	gains	gain	NOUN
ftr-504	431	58	were	be	AUX
ftr-504	431	59	taxed	tax	VERB
ftr-504	431	60	more	more	ADV
ftr-504	431	61	favorably	favorably	ADV
ftr-504	431	62	than	than	ADP
ftr-504	431	63	ordinary	ordinary	ADJ
ftr-504	431	64	income	income	NOUN
ftr-504	431	65	.	.	PUNCT
ftr-504	432	1	72	72	NUM
ftr-504	432	2	.	.	PUNCT
ftr-504	433	1	the	the	DET
ftr-504	433	2	partnership	partnership	NOUN
ftr-504	433	3	has	have	VERB
ftr-504	433	4	ordinary	ordinary	ADJ
ftr-504	433	5	income	income	NOUN
ftr-504	433	6	of	of	ADP
ftr-504	433	7	$	$	SYM
ftr-504	433	8	320	320	NUM
ftr-504	433	9	(	(	PUNCT
ftr-504	433	10	$	$	SYM
ftr-504	433	11	300	300	NUM
ftr-504	433	12	from	from	ADP
ftr-504	433	13	the	the	DET
ftr-504	433	14	disposition	disposition	NOUN
ftr-504	433	15	of	of	ADP
ftr-504	433	16	the	the	DET
ftr-504	433	17	accounts	account	NOUN
ftr-504	433	18	receivable	receivable	ADJ
ftr-504	433	19	and	and	CCONJ
ftr-504	433	20	the	the	DET
ftr-504	433	21	machine	machine	NOUN
ftr-504	433	22	and	and	CCONJ
ftr-504	433	23	$	$	SYM
ftr-504	433	24	20	20	NUM
ftr-504	433	25	from	from	ADP
ftr-504	433	26	the	the	DET
ftr-504	433	27	disposition	disposition	NOUN
ftr-504	433	28	of	of	ADP
ftr-504	433	29	its	its	PRON
ftr-504	433	30	inventory	inventory	NOUN
ftr-504	433	31	)	)	PUNCT
ftr-504	433	32	and	and	CCONJ
ftr-504	433	33	$	$	SYM
ftr-504	433	34	200	200	NUM
ftr-504	433	35	of	of	ADP
ftr-504	433	36	deductions	deduction	NOUN
ftr-504	433	37	from	from	ADP
ftr-504	433	38	ordinary	ordinary	ADJ
ftr-504	433	39	income	income	NOUN
ftr-504	433	40	for	for	ADP
ftr-504	433	41	the	the	DET
ftr-504	433	42	§	§	PROPN
ftr-504	433	43	736(a	736(a	PROPN
ftr-504	433	44	)	)	PUNCT
ftr-504	433	45	payments	payment	NOUN
ftr-504	433	46	to	to	ADP
ftr-504	433	47	a.	a.	NOUN
ftr-504	433	48	this	this	DET
ftr-504	433	49	results	result	NOUN
ftr-504	433	50	in	in	ADP
ftr-504	433	51	net	net	ADJ
ftr-504	433	52	ordinary	ordinary	ADJ
ftr-504	433	53	income	income	NOUN
ftr-504	433	54	of	of	ADP
ftr-504	433	55	$	$	SYM
ftr-504	433	56	120	120	NUM
ftr-504	433	57	to	to	ADP
ftr-504	433	58	the	the	DET
ftr-504	433	59	partnership	partnership	NOUN
ftr-504	433	60	,	,	PUNCT
ftr-504	433	61	or	or	CCONJ
ftr-504	433	62	$	$	SYM
ftr-504	433	63	60	60	NUM
ftr-504	433	64	per	per	ADP
ftr-504	433	65	partner	partner	NOUN
ftr-504	433	66	.	.	PUNCT
ftr-504	434	1	it	it	PRON
ftr-504	434	2	had	have	VERB
ftr-504	434	3	capital	capital	NOUN
ftr-504	434	4	gains	gain	NOUN
ftr-504	434	5	of	of	ADP
ftr-504	434	6	$	$	SYM
ftr-504	434	7	300	300	NUM
ftr-504	434	8	from	from	ADP
ftr-504	434	9	the	the	DET
ftr-504	434	10	disposition	disposition	NOUN
ftr-504	434	11	of	of	ADP
ftr-504	434	12	its	its	PRON
ftr-504	434	13	good	good	ADJ
ftr-504	434	14	will	will	NOUN
ftr-504	434	15	and	and	CCONJ
ftr-504	434	16	$	$	SYM
ftr-504	434	17	180	180	NUM
ftr-504	434	18	with	with	ADP
ftr-504	434	19	regard	regard	NOUN
ftr-504	434	20	to	to	ADP
ftr-504	434	21	the	the	DET
ftr-504	434	22	capital	capital	NOUN
ftr-504	434	23	asset	asset	NOUN
ftr-504	434	24	,	,	PUNCT
ftr-504	434	25	or	or	CCONJ
ftr-504	434	26	a	a	DET
ftr-504	434	27	total	total	NOUN
ftr-504	434	28	of	of	ADP
ftr-504	434	29	$	$	SYM
ftr-504	434	30	480	480	NUM
ftr-504	434	31	of	of	ADP
ftr-504	434	32	capital	capital	NOUN
ftr-504	434	33	gain	gain	NOUN
ftr-504	434	34	,	,	PUNCT
ftr-504	434	35	or	or	CCONJ
ftr-504	434	36	$	$	SYM
ftr-504	434	37	240	240	NUM
ftr-504	434	38	per	per	ADP
ftr-504	434	39	partner	partner	NOUN
ftr-504	434	40	.	.	PUNCT
ftr-504	435	1	73	73	NUM
ftr-504	435	2	.	.	PUNCT
ftr-504	436	1	see	see	VERB
ftr-504	436	2	regs	reg	NOUN
ftr-504	436	3	.	.	PUNCT
ftr-504	437	1	§	§	PROPN
ftr-504	437	2	1.263(a)-2(h	1.263(a)-2(h	NUM
ftr-504	437	3	)	)	PUNCT
ftr-504	437	4	(	(	PUNCT
ftr-504	437	5	providing	provide	VERB
ftr-504	437	6	that	that	SCONJ
ftr-504	437	7	"	"	PUNCT
ftr-504	437	8	[	[	X
ftr-504	437	9	tihe	tihe	ADJ
ftr-504	437	10	cost	cost	NOUN
ftr-504	437	11	of	of	ADP
ftr-504	437	12	good	good	ADJ
ftr-504	437	13	will	will	NOUN
ftr-504	437	14	in	in	ADP
ftr-504	437	15	connection	connection	NOUN
ftr-504	437	16	with	with	ADP
ftr-504	437	17	the	the	DET
ftr-504	437	18	acquisition	acquisition	NOUN
ftr-504	437	19	of	of	ADP
ftr-504	437	20	the	the	DET
ftr-504	437	21	assets	asset	NOUN
ftr-504	437	22	of	of	ADP
ftr-504	437	23	a	a	DET
ftr-504	437	24	going	go	VERB
ftr-504	437	25	concern	concern	NOUN
ftr-504	437	26	is	be	AUX
ftr-504	437	27	a	a	DET
ftr-504	437	28	capital	capital	NOUN
ftr-504	437	29	expenditure	expenditure	NOUN
ftr-504	437	30	"	"	PUNCT
ftr-504	437	31	)	)	PUNCT
ftr-504	437	32	.	.	PUNCT
ftr-504	438	1	see	see	VERB
ftr-504	438	2	also	also	ADV
ftr-504	438	3	supra	supra	ADJ
ftr-504	438	4	note	note	NOUN
ftr-504	438	5	3	3	NUM
ftr-504	438	6	.	.	PUNCT
ftr-504	439	1	[	[	X
ftr-504	439	2	vol	vol	NOUN
ftr-504	439	3	.	.	PUNCT
ftr-504	440	1	1:12	1:12	NUM
ftr-504	440	2	reassessing	reassess	VERB
ftr-504	440	3	sales	sale	NOUN
ftr-504	440	4	and	and	CCONJ
ftr-504	440	5	liquidations	liquidation	NOUN
ftr-504	440	6	qf	qf	PROPN
ftr-504	440	7	partnership	partnership	NOUN
ftr-504	440	8	interests	interest	NOUN
ftr-504	440	9	typically	typically	ADV
ftr-504	440	10	,	,	PUNCT
ftr-504	440	11	the	the	DET
ftr-504	440	12	departing	depart	VERB
ftr-504	440	13	partner	partner	NOUN
ftr-504	440	14	would	would	AUX
ftr-504	440	15	seek	seek	VERB
ftr-504	440	16	to	to	PART
ftr-504	440	17	maximize	maximize	VERB
ftr-504	440	18	capital	capital	NOUN
ftr-504	440	19	gain	gain	NOUN
ftr-504	440	20	treatment	treatment	NOUN
ftr-504	440	21	by	by	ADP
ftr-504	440	22	asserting	assert	VERB
ftr-504	440	23	that	that	SCONJ
ftr-504	440	24	her	her	PRON
ftr-504	440	25	interest	interest	NOUN
ftr-504	440	26	had	have	AUX
ftr-504	440	27	been	be	AUX
ftr-504	440	28	sold	sell	VERB
ftr-504	440	29	or	or	CCONJ
ftr-504	440	30	,	,	PUNCT
ftr-504	440	31	instead	instead	ADV
ftr-504	440	32	,	,	PUNCT
ftr-504	440	33	liquidated	liquidate	VERB
ftr-504	440	34	by	by	ADP
ftr-504	440	35	the	the	DET
ftr-504	440	36	partnership	partnership	NOUN
ftr-504	440	37	,	,	PUNCT
ftr-504	440	38	with	with	ADP
ftr-504	440	39	most	most	ADJ
ftr-504	440	40	of	of	ADP
ftr-504	440	41	the	the	DET
ftr-504	440	42	consideration	consideration	NOUN
ftr-504	440	43	constituting	constituting	NOUN
ftr-504	440	44	section	section	NOUN
ftr-504	440	45	736(b	736(b	NUM
ftr-504	440	46	)	)	PUNCT
ftr-504	440	47	payments	payment	NOUN
ftr-504	440	48	.	.	PUNCT
ftr-504	441	1	the	the	DET
ftr-504	441	2	remaining	remain	VERB
ftr-504	441	3	partners	partner	NOUN
ftr-504	441	4	,	,	PUNCT
ftr-504	441	5	on	on	ADP
ftr-504	441	6	the	the	DET
ftr-504	441	7	other	other	ADJ
ftr-504	441	8	hand	hand	NOUN
ftr-504	441	9	,	,	PUNCT
ftr-504	441	10	would	would	AUX
ftr-504	441	11	be	be	AUX
ftr-504	441	12	likely	likely	ADJ
ftr-504	441	13	to	to	PART
ftr-504	441	14	assert	assert	VERB
ftr-504	441	15	that	that	SCONJ
ftr-504	441	16	the	the	DET
ftr-504	441	17	partnership	partnership	NOUN
ftr-504	441	18	had	have	AUX
ftr-504	441	19	liquidated	liquidate	VERB
ftr-504	441	20	the	the	DET
ftr-504	441	21	partner	partner	NOUN
ftr-504	441	22	's	's	PART
ftr-504	441	23	interest	interest	NOUN
ftr-504	441	24	,	,	PUNCT
ftr-504	441	25	with	with	ADP
ftr-504	441	26	most	most	ADJ
ftr-504	441	27	of	of	ADP
ftr-504	441	28	the	the	DET
ftr-504	441	29	consideration	consideration	NOUN
ftr-504	441	30	constituting	constituting	NOUN
ftr-504	441	31	section	section	NOUN
ftr-504	441	32	736(a	736(a	NOUN
ftr-504	441	33	)	)	PUNCT
ftr-504	441	34	payments	payment	NOUN
ftr-504	441	35	,	,	PUNCT
ftr-504	441	36	including	include	VERB
ftr-504	441	37	payments	payment	NOUN
ftr-504	441	38	for	for	ADP
ftr-504	441	39	unstated	unstated	ADJ
ftr-504	441	40	good	good	ADJ
ftr-504	441	41	will.74	will.74	NOUN
ftr-504	441	42	for	for	ADP
ftr-504	441	43	the	the	DET
ftr-504	441	44	treasury	treasury	NOUN
ftr-504	441	45	,	,	PUNCT
ftr-504	441	46	the	the	DET
ftr-504	441	47	worst	bad	ADJ
ftr-504	441	48	situation	situation	NOUN
ftr-504	441	49	was	be	AUX
ftr-504	441	50	that	that	SCONJ
ftr-504	441	51	in	in	ADP
ftr-504	441	52	which	which	PRON
ftr-504	441	53	the	the	DET
ftr-504	441	54	retiring	retire	VERB
ftr-504	441	55	and	and	CCONJ
ftr-504	441	56	remaining	remain	VERB
ftr-504	441	57	partners	partner	NOUN
ftr-504	441	58	treated	treat	VERB
ftr-504	441	59	and	and	CCONJ
ftr-504	441	60	reported	report	VERB
ftr-504	441	61	the	the	DET
ftr-504	441	62	transaction	transaction	NOUN
ftr-504	441	63	inconsistently	inconsistently	ADV
ftr-504	441	64	.	.	PUNCT
ftr-504	442	1	indeed	indeed	ADV
ftr-504	442	2	,	,	PUNCT
ftr-504	442	3	the	the	DET
ftr-504	442	4	issue	issue	NOUN
ftr-504	442	5	of	of	ADP
ftr-504	442	6	whether	whether	SCONJ
ftr-504	442	7	a	a	DET
ftr-504	442	8	particular	particular	ADJ
ftr-504	442	9	transaction	transaction	NOUN
ftr-504	442	10	constituted	constitute	VERB
ftr-504	442	11	a	a	DET
ftr-504	442	12	sale	sale	NOUN
ftr-504	442	13	or	or	CCONJ
ftr-504	442	14	instead	instead	ADV
ftr-504	442	15	a	a	DET
ftr-504	442	16	retirement	retirement	NOUN
ftr-504	442	17	of	of	ADP
ftr-504	442	18	a	a	DET
ftr-504	442	19	partner	partner	NOUN
ftr-504	442	20	's	's	PART
ftr-504	442	21	interest	interest	NOUN
ftr-504	442	22	has	have	AUX
ftr-504	442	23	been	be	AUX
ftr-504	442	24	the	the	DET
ftr-504	442	25	focus	focus	NOUN
ftr-504	442	26	of	of	ADP
ftr-504	442	27	numerous	numerous	ADJ
ftr-504	442	28	litigated	litigate	VERB
ftr-504	442	29	cases.75	cases.75	VERB
ftr-504	442	30	partly	partly	ADV
ftr-504	442	31	in	in	ADP
ftr-504	442	32	response	response	NOUN
ftr-504	442	33	to	to	ADP
ftr-504	442	34	these	these	DET
ftr-504	442	35	disparate	disparate	ADJ
ftr-504	442	36	results	result	NOUN
ftr-504	442	37	under	under	ADP
ftr-504	442	38	sections	section	NOUN
ftr-504	442	39	741	741	NUM
ftr-504	442	40	and	and	CCONJ
ftr-504	442	41	736	736	NUM
ftr-504	442	42	,	,	PUNCT
ftr-504	442	43	congress	congress	PROPN
ftr-504	442	44	effected	effect	VERB
ftr-504	442	45	a	a	DET
ftr-504	442	46	number	number	NOUN
ftr-504	442	47	of	of	ADP
ftr-504	442	48	changes	change	NOUN
ftr-504	442	49	to	to	ADP
ftr-504	442	50	this	this	DET
ftr-504	442	51	regime	regime	NOUN
ftr-504	442	52	in	in	ADP
ftr-504	442	53	obra	obra	PROPN
ftr-504	442	54	1993	1993	NUM
ftr-504	442	55	.	.	PUNCT
ftr-504	443	1	i	i	PRON
ftr-504	443	2	m.	m.	NOUN
ftr-504	443	3	amendments	amendment	NOUN
ftr-504	443	4	under	under	ADP
ftr-504	443	5	obra	obra	PROPN
ftr-504	443	6	1993	1993	NUM
ftr-504	443	7	affecting	affect	VERB
ftr-504	443	8	sales	sale	NOUN
ftr-504	443	9	and	and	CCONJ
ftr-504	443	10	liquidations	liquidation	NOUN
ftr-504	443	11	of	of	ADP
ftr-504	443	12	a	a	DET
ftr-504	443	13	partnership	partnership	NOUN
ftr-504	443	14	interest	interest	NOUN
ftr-504	443	15	a.	a.	NOUN
ftr-504	443	16	description	description	NOUN
ftr-504	443	17	of	of	ADP
ftr-504	443	18	amendments	amendment	NOUN
ftr-504	443	19	the	the	DET
ftr-504	443	20	following	follow	VERB
ftr-504	443	21	section	section	NOUN
ftr-504	443	22	discusses	discuss	VERB
ftr-504	443	23	five	five	NUM
ftr-504	443	24	specific	specific	ADJ
ftr-504	443	25	changes	change	NOUN
ftr-504	443	26	made	make	VERB
ftr-504	443	27	by	by	ADP
ftr-504	443	28	obra	obra	PROPN
ftr-504	443	29	1993	1993	NUM
ftr-504	443	30	that	that	PRON
ftr-504	443	31	affect	affect	VERB
ftr-504	443	32	the	the	DET
ftr-504	443	33	foregoing	forego	VERB
ftr-504	443	34	statutory	statutory	ADJ
ftr-504	443	35	scheme	scheme	NOUN
ftr-504	443	36	.	.	PUNCT
ftr-504	444	1	as	as	SCONJ
ftr-504	444	2	will	will	AUX
ftr-504	444	3	be	be	AUX
ftr-504	444	4	seen	see	VERB
ftr-504	444	5	,	,	PUNCT
ftr-504	444	6	congress	congress	PROPN
ftr-504	444	7	's	's	PART
ftr-504	444	8	specific	specific	ADJ
ftr-504	444	9	amendments	amendment	NOUN
ftr-504	444	10	to	to	PART
ftr-504	444	11	subchapter	subchapter	VERB
ftr-504	444	12	k	k	PROPN
ftr-504	444	13	were	be	AUX
ftr-504	444	14	targeted	target	VERB
ftr-504	444	15	more	more	ADV
ftr-504	444	16	at	at	ADP
ftr-504	444	17	liquidations	liquidation	NOUN
ftr-504	444	18	under	under	ADP
ftr-504	444	19	section	section	NOUN
ftr-504	444	20	736	736	NUM
ftr-504	444	21	than	than	ADP
ftr-504	444	22	at	at	ADP
ftr-504	444	23	sales	sale	NOUN
ftr-504	444	24	of	of	ADP
ftr-504	444	25	partnership	partnership	NOUN
ftr-504	444	26	interests	interest	NOUN
ftr-504	444	27	under	under	ADP
ftr-504	444	28	section	section	NOUN
ftr-504	444	29	741	741	NUM
ftr-504	444	30	.	.	PUNCT
ftr-504	445	1	1	1	NUM
ftr-504	445	2	.	.	NUM
ftr-504	445	3	increased	increase	VERB
ftr-504	445	4	ordinary	ordinary	ADJ
ftr-504	445	5	income	income	NOUN
ftr-504	445	6	-	-	PUNCT
ftr-504	445	7	capital	capital	NOUN
ftr-504	445	8	gain	gain	NOUN
ftr-504	445	9	rate	rate	NOUN
ftr-504	445	10	differential.-first	differential.-first	PROPN
ftr-504	445	11	,	,	PUNCT
ftr-504	445	12	obra	obra	PROPN
ftr-504	445	13	1993	1993	NUM
ftr-504	445	14	increased	increase	VERB
ftr-504	445	15	the	the	DET
ftr-504	445	16	maximum	maximum	ADJ
ftr-504	445	17	individual	individual	ADJ
ftr-504	445	18	tax	tax	NOUN
ftr-504	445	19	rate	rate	NOUN
ftr-504	445	20	on	on	ADP
ftr-504	445	21	ordinary	ordinary	ADJ
ftr-504	445	22	income	income	NOUN
ftr-504	445	23	from	from	ADP
ftr-504	445	24	31	31	NUM
ftr-504	445	25	%	%	NOUN
ftr-504	445	26	to	to	ADP
ftr-504	445	27	39.6	39.6	NUM
ftr-504	445	28	%	%	NOUN
ftr-504	445	29	,	,	PUNCT
ftr-504	445	30	but	but	CCONJ
ftr-504	445	31	left	leave	VERB
ftr-504	445	32	the	the	DET
ftr-504	445	33	maximum	maximum	ADJ
ftr-504	445	34	individual	individual	ADJ
ftr-504	445	35	tax	tax	NOUN
ftr-504	445	36	rate	rate	NOUN
ftr-504	445	37	on	on	ADP
ftr-504	445	38	capital	capital	NOUN
ftr-504	445	39	gains	gain	NOUN
ftr-504	445	40	at	at	ADP
ftr-504	445	41	28	28	NUM
ftr-504	445	42	%	%	NOUN
ftr-504	445	43	.	.	PUNCT
ftr-504	446	1	accordingly	accordingly	ADV
ftr-504	446	2	,	,	PUNCT
ftr-504	446	3	most	most	ADJ
ftr-504	446	4	individuals	individual	NOUN
ftr-504	446	5	,	,	PUNCT
ftr-504	446	6	including	include	VERB
ftr-504	446	7	partners	partner	NOUN
ftr-504	446	8	in	in	ADP
ftr-504	446	9	partnerships	partnership	NOUN
ftr-504	446	10	,	,	PUNCT
ftr-504	446	11	will	will	AUX
ftr-504	446	12	prefer	prefer	VERB
ftr-504	446	13	to	to	PART
ftr-504	446	14	maximize	maximize	VERB
ftr-504	446	15	capital	capital	NOUN
ftr-504	446	16	gains	gain	NOUN
ftr-504	446	17	and	and	CCONJ
ftr-504	446	18	minimize	minimize	VERB
ftr-504	446	19	ordinary	ordinary	ADJ
ftr-504	446	20	income	income	NOUN
ftr-504	446	21	.	.	PUNCT
ftr-504	447	1	74	74	NUM
ftr-504	447	2	.	.	PUNCT
ftr-504	448	1	of	of	ADP
ftr-504	448	2	course	course	NOUN
ftr-504	448	3	,	,	PUNCT
ftr-504	448	4	where	where	SCONJ
ftr-504	448	5	capital	capital	NOUN
ftr-504	448	6	gain	gain	NOUN
ftr-504	448	7	and	and	CCONJ
ftr-504	448	8	ordinary	ordinary	ADJ
ftr-504	448	9	income	income	NOUN
ftr-504	448	10	are	be	AUX
ftr-504	448	11	taxed	tax	VERB
ftr-504	448	12	at	at	ADP
ftr-504	448	13	the	the	DET
ftr-504	448	14	same	same	ADJ
ftr-504	448	15	rates	rate	NOUN
ftr-504	448	16	(	(	PUNCT
ftr-504	448	17	as	as	SCONJ
ftr-504	448	18	they	they	PRON
ftr-504	448	19	were	be	AUX
ftr-504	448	20	from	from	ADP
ftr-504	448	21	1986	1986	NUM
ftr-504	448	22	through	through	ADP
ftr-504	448	23	1990	1990	NUM
ftr-504	448	24	)	)	PUNCT
ftr-504	448	25	,	,	PUNCT
ftr-504	448	26	retiring	retire	VERB
ftr-504	448	27	partners	partner	NOUN
ftr-504	448	28	may	may	AUX
ftr-504	448	29	be	be	AUX
ftr-504	448	30	indifferent	indifferent	ADJ
ftr-504	448	31	as	as	ADP
ftr-504	448	32	to	to	ADP
ftr-504	448	33	whether	whether	SCONJ
ftr-504	448	34	they	they	PRON
ftr-504	448	35	are	be	AUX
ftr-504	448	36	allocated	allocate	VERB
ftr-504	448	37	"	"	PUNCT
ftr-504	448	38	excess	excess	ADJ
ftr-504	448	39	"	"	PUNCT
ftr-504	448	40	ordinary	ordinary	ADJ
ftr-504	448	41	income	income	NOUN
ftr-504	448	42	.	.	PUNCT
ftr-504	449	1	since	since	SCONJ
ftr-504	449	2	they	they	PRON
ftr-504	449	3	are	be	AUX
ftr-504	449	4	generally	generally	ADV
ftr-504	449	5	taxed	tax	VERB
ftr-504	449	6	the	the	DET
ftr-504	449	7	same	same	ADJ
ftr-504	449	8	whether	whether	SCONJ
ftr-504	449	9	good	good	ADJ
ftr-504	449	10	will	will	AUX
ftr-504	449	11	is	be	AUX
ftr-504	449	12	treated	treat	VERB
ftr-504	449	13	as	as	ADP
ftr-504	449	14	a	a	DET
ftr-504	449	15	§	§	PROPN
ftr-504	449	16	736(a	736(a	PROPN
ftr-504	449	17	)	)	PUNCT
ftr-504	449	18	or	or	CCONJ
ftr-504	449	19	a	a	DET
ftr-504	449	20	§	§	ADJ
ftr-504	449	21	736(b	736(b	PROPN
ftr-504	449	22	)	)	PUNCT
ftr-504	449	23	payment	payment	NOUN
ftr-504	449	24	,	,	PUNCT
ftr-504	449	25	they	they	PRON
ftr-504	449	26	may	may	AUX
ftr-504	449	27	be	be	AUX
ftr-504	449	28	more	more	ADV
ftr-504	449	29	willing	willing	ADJ
ftr-504	449	30	to	to	PART
ftr-504	449	31	allow	allow	VERB
ftr-504	449	32	their	their	PRON
ftr-504	449	33	partners	partner	NOUN
ftr-504	449	34	to	to	PART
ftr-504	449	35	obtain	obtain	VERB
ftr-504	449	36	current	current	ADJ
ftr-504	449	37	deductions	deduction	NOUN
ftr-504	449	38	for	for	ADP
ftr-504	449	39	payments	payment	NOUN
ftr-504	449	40	by	by	ADP
ftr-504	449	41	characterizing	characterize	VERB
ftr-504	449	42	them	they	PRON
ftr-504	449	43	as	as	ADP
ftr-504	449	44	§	§	PROPN
ftr-504	449	45	736(a	736(a	PROPN
ftr-504	449	46	)	)	PUNCT
ftr-504	449	47	payments	payment	NOUN
ftr-504	449	48	.	.	PUNCT
ftr-504	450	1	75	75	NUM
ftr-504	450	2	.	.	PUNCT
ftr-504	451	1	see	see	VERB
ftr-504	451	2	,	,	PUNCT
ftr-504	451	3	e.g.	e.g.	ADV
ftr-504	451	4	,	,	PUNCT
ftr-504	451	5	estate	estate	NOUN
ftr-504	451	6	of	of	ADP
ftr-504	451	7	quirk	quirk	NOUN
ftr-504	451	8	v.	v.	ADP
ftr-504	451	9	commissioner	commissioner	NOUN
ftr-504	451	10	,	,	PUNCT
ftr-504	451	11	928	928	NUM
ftr-504	451	12	f.2d	f.2d	NOUN
ftr-504	451	13	751	751	NUM
ftr-504	451	14	(	(	PUNCT
ftr-504	451	15	6th	6th	ADJ
ftr-504	451	16	cir	cir	NOUN
ftr-504	451	17	.	.	PROPN
ftr-504	451	18	1991	1991	NUM
ftr-504	451	19	)	)	PUNCT
ftr-504	451	20	.	.	PUNCT
ftr-504	452	1	aff'g	aff'g	PROPN
ftr-504	452	2	in	in	ADP
ftr-504	452	3	part	part	NOUN
ftr-504	452	4	,	,	PUNCT
ftr-504	452	5	t.c	t.c	PROPN
ftr-504	452	6	.	.	PROPN
ftr-504	452	7	memo	memo	NOUN
ftr-504	452	8	1988	1988	NUM
ftr-504	452	9	-	-	SYM
ftr-504	452	10	286	286	NUM
ftr-504	452	11	(	(	PUNCT
ftr-504	452	12	cch	cch	NOUN
ftr-504	452	13	)	)	PUNCT
ftr-504	452	14	1988	1988	NUM
ftr-504	452	15	;	;	PUNCT
ftr-504	452	16	cooney	cooney	PROPN
ftr-504	452	17	v.	v.	PROPN
ftr-504	452	18	commissioner	commissioner	PROPN
ftr-504	452	19	,	,	PUNCT
ftr-504	452	20	65	65	NUM
ftr-504	452	21	t.c	t.c	PROPN
ftr-504	452	22	.	.	PROPN
ftr-504	453	1	101	101	NUM
ftr-504	453	2	(	(	PUNCT
ftr-504	453	3	1975	1975	NUM
ftr-504	453	4	):	):	PUNCT
ftr-504	453	5	foxman	foxman	PROPN
ftr-504	453	6	v.	v.	PROPN
ftr-504	453	7	commissioner	commissioner	PROPN
ftr-504	453	8	,	,	PUNCT
ftr-504	453	9	41	41	NUM
ftr-504	453	10	t.c	t.c	PROPN
ftr-504	453	11	.	.	PROPN
ftr-504	453	12	535	535	NUM
ftr-504	453	13	(	(	PUNCT
ftr-504	453	14	1964	1964	NUM
ftr-504	453	15	)	)	PUNCT
ftr-504	453	16	;	;	PUNCT
ftr-504	453	17	tolmach	tolmach	NOUN
ftr-504	453	18	v.	v.	PROPN
ftr-504	453	19	commissioner	commissioner	PROPN
ftr-504	453	20	,	,	PUNCT
ftr-504	453	21	t.c	t.c	PROPN
ftr-504	453	22	.	.	PROPN
ftr-504	453	23	memo	memo	NOUN
ftr-504	453	24	199	199	NUM
ftr-504	453	25	1538	1538	NUM
ftr-504	453	26	(	(	PUNCT
ftr-504	453	27	cch	cch	NOUN
ftr-504	453	28	)	)	PUNCT
ftr-504	453	29	1991	1991	NUM
ftr-504	453	30	.	.	PUNCT
ftr-504	454	1	for	for	ADP
ftr-504	454	2	a	a	DET
ftr-504	454	3	discussion	discussion	NOUN
ftr-504	454	4	of	of	ADP
ftr-504	454	5	the	the	DET
ftr-504	454	6	various	various	ADJ
ftr-504	454	7	factors	factor	NOUN
ftr-504	454	8	applied	apply	VERB
ftr-504	454	9	by	by	ADP
ftr-504	454	10	courts	court	NOUN
ftr-504	454	11	in	in	ADP
ftr-504	454	12	determining	determine	VERB
ftr-504	454	13	how	how	SCONJ
ftr-504	454	14	to	to	PART
ftr-504	454	15	characterize	characterize	VERB
ftr-504	454	16	a	a	DET
ftr-504	454	17	transaction	transaction	NOUN
ftr-504	454	18	as	as	ADP
ftr-504	454	19	a	a	DET
ftr-504	454	20	sale	sale	NOUN
ftr-504	454	21	or	or	CCONJ
ftr-504	454	22	liquidation	liquidation	NOUN
ftr-504	454	23	of	of	ADP
ftr-504	454	24	a	a	DET
ftr-504	454	25	partner	partner	NOUN
ftr-504	454	26	's	's	PART
ftr-504	454	27	interest	interest	NOUN
ftr-504	454	28	,	,	PUNCT
ftr-504	454	29	and	and	CCONJ
ftr-504	454	30	a	a	DET
ftr-504	454	31	proposal	proposal	NOUN
ftr-504	454	32	for	for	ADP
ftr-504	454	33	the	the	DET
ftr-504	454	34	repeal	repeal	NOUN
ftr-504	454	35	of	of	ADP
ftr-504	454	36	§	§	PROPN
ftr-504	454	37	736	736	NUM
ftr-504	454	38	,	,	PUNCT
ftr-504	454	39	see	see	VERB
ftr-504	454	40	john	john	PROPN
ftr-504	454	41	a.	a.	PROPN
ftr-504	454	42	lynch	lynch	PROPN
ftr-504	454	43	,	,	PUNCT
ftr-504	454	44	jr	jr	PROPN
ftr-504	454	45	.	.	PROPN
ftr-504	454	46	,	,	PUNCT
ftr-504	454	47	taxation	taxation	NOUN
ftr-504	454	48	of	of	ADP
ftr-504	454	49	the	the	DET
ftr-504	454	50	disposition	disposition	NOUN
ftr-504	454	51	of	of	ADP
ftr-504	454	52	partnership	partnership	NOUN
ftr-504	454	53	interests	interest	NOUN
ftr-504	454	54	:	:	PUNCT
ftr-504	454	55	time	time	NOUN
ftr-504	454	56	to	to	PART
ftr-504	454	57	repeal	repeal	VERB
ftr-504	454	58	irc	irc	PROPN
ftr-504	454	59	§	§	PROPN
ftr-504	454	60	736	736	NUM
ftr-504	454	61	,	,	PUNCT
ftr-504	454	62	65	65	NUM
ftr-504	454	63	neb	neb	PROPN
ftr-504	454	64	.	.	PROPN
ftr-504	454	65	l.	l.	PROPN
ftr-504	454	66	rev	rev	PROPN
ftr-504	454	67	.	.	PROPN
ftr-504	454	68	450	450	NUM
ftr-504	454	69	(	(	PUNCT
ftr-504	454	70	1986	1986	NUM
ftr-504	454	71	)	)	PUNCT
ftr-504	454	72	.	.	PUNCT
ftr-504	455	1	19941	19941	NUM
ftr-504	455	2	florida	florida	PROPN
ftr-504	455	3	tax	tax	PROPN
ftr-504	455	4	review	review	NOUN
ftr-504	455	5	2	2	NUM
ftr-504	455	6	.	.	PUNCT
ftr-504	455	7	section	section	NOUN
ftr-504	455	8	751(d	751(d	NUM
ftr-504	455	9	):	):	PUNCT
ftr-504	455	10	substantially	substantially	ADV
ftr-504	455	11	appreciated	appreciate	VERB
ftr-504	455	12	inventory.-obra	inventory.-obra	PROPN
ftr-504	455	13	1993	1993	NUM
ftr-504	455	14	amended	amend	VERB
ftr-504	455	15	the	the	DET
ftr-504	455	16	definition	definition	NOUN
ftr-504	455	17	of	of	ADP
ftr-504	455	18	"	"	PUNCT
ftr-504	455	19	substantially	substantially	ADV
ftr-504	455	20	appreciated	appreciated	ADJ
ftr-504	455	21	inventory	inventory	NOUN
ftr-504	455	22	"	"	PUNCT
ftr-504	455	23	under	under	ADP
ftr-504	455	24	section	section	NOUN
ftr-504	455	25	751(d)(1	751(d)(1	NUM
ftr-504	455	26	)	)	PUNCT
ftr-504	455	27	.	.	PUNCT
ftr-504	456	1	under	under	ADP
ftr-504	456	2	prior	prior	ADJ
ftr-504	456	3	law	law	NOUN
ftr-504	456	4	,	,	PUNCT
ftr-504	456	5	inventory	inventory	NOUN
ftr-504	456	6	items	item	NOUN
ftr-504	456	7	were	be	AUX
ftr-504	456	8	substantially	substantially	ADV
ftr-504	456	9	appreciated	appreciate	VERB
ftr-504	456	10	if	if	SCONJ
ftr-504	456	11	their	their	PRON
ftr-504	456	12	fair	fair	ADJ
ftr-504	456	13	market	market	NOUN
ftr-504	456	14	value	value	NOUN
ftr-504	456	15	exceeded	exceed	VERB
ftr-504	456	16	both	both	DET
ftr-504	456	17	120	120	NUM
ftr-504	456	18	%	%	NOUN
ftr-504	456	19	of	of	ADP
ftr-504	456	20	the	the	DET
ftr-504	456	21	partnership	partnership	NOUN
ftr-504	456	22	's	's	PART
ftr-504	456	23	basis	basis	NOUN
ftr-504	456	24	in	in	ADP
ftr-504	456	25	such	such	ADJ
ftr-504	456	26	property	property	NOUN
ftr-504	456	27	and	and	CCONJ
ftr-504	456	28	10	10	NUM
ftr-504	456	29	%	%	NOUN
ftr-504	456	30	of	of	ADP
ftr-504	456	31	the	the	DET
ftr-504	456	32	fair	fair	ADJ
ftr-504	456	33	market	market	NOUN
ftr-504	456	34	value	value	NOUN
ftr-504	456	35	of	of	ADP
ftr-504	456	36	all	all	DET
ftr-504	456	37	partnership	partnership	NOUN
ftr-504	456	38	property	property	NOUN
ftr-504	456	39	,	,	PUNCT
ftr-504	456	40	other	other	ADJ
ftr-504	456	41	than	than	ADP
ftr-504	456	42	money	money	NOUN
ftr-504	456	43	.	.	PUNCT
ftr-504	457	1	obra	obra	NOUN
ftr-504	457	2	1993	1993	NUM
ftr-504	457	3	eliminated	eliminate	VERB
ftr-504	457	4	the	the	DET
ftr-504	457	5	latter	latter	ADJ
ftr-504	457	6	requirement	requirement	NOUN
ftr-504	457	7	.	.	PUNCT
ftr-504	458	1	for	for	ADP
ftr-504	458	2	sales	sale	NOUN
ftr-504	458	3	,	,	PUNCT
ftr-504	458	4	exchanges	exchange	NOUN
ftr-504	458	5	,	,	PUNCT
ftr-504	458	6	and	and	CCONJ
ftr-504	458	7	distributions	distribution	NOUN
ftr-504	458	8	occurring	occur	VERB
ftr-504	458	9	after	after	ADP
ftr-504	458	10	april	april	PROPN
ftr-504	458	11	30	30	NUM
ftr-504	458	12	,	,	PUNCT
ftr-504	458	13	1993	1993	NUM
ftr-504	458	14	,	,	PUNCT
ftr-504	458	15	inventory	inventory	NOUN
ftr-504	458	16	items	item	NOUN
ftr-504	458	17	are	be	AUX
ftr-504	458	18	substantially	substantially	ADV
ftr-504	458	19	appreciated	appreciated	ADJ
ftr-504	458	20	if	if	SCONJ
ftr-504	458	21	their	their	PRON
ftr-504	458	22	fair	fair	ADJ
ftr-504	458	23	market	market	NOUN
ftr-504	458	24	value	value	NOUN
ftr-504	458	25	exceeds	exceed	VERB
ftr-504	458	26	120	120	NUM
ftr-504	458	27	%	%	NOUN
ftr-504	458	28	of	of	ADP
ftr-504	458	29	their	their	PRON
ftr-504	458	30	adjusted	adjusted	ADJ
ftr-504	458	31	basis	basis	NOUN
ftr-504	458	32	to	to	ADP
ftr-504	458	33	the	the	DET
ftr-504	458	34	partnership	partnership	NOUN
ftr-504	458	35	.	.	PUNCT
ftr-504	459	1	76	76	NUM
ftr-504	459	2	in	in	ADP
ftr-504	459	3	making	make	VERB
ftr-504	459	4	this	this	DET
ftr-504	459	5	determination	determination	NOUN
ftr-504	459	6	,	,	PUNCT
ftr-504	459	7	inventory	inventory	NOUN
ftr-504	459	8	items	item	NOUN
ftr-504	459	9	acquired	acquire	VERB
ftr-504	459	10	by	by	ADP
ftr-504	459	11	the	the	DET
ftr-504	459	12	partnership	partnership	NOUN
ftr-504	459	13	with	with	ADP
ftr-504	459	14	a	a	DET
ftr-504	459	15	principal	principal	ADJ
ftr-504	459	16	purpose	purpose	NOUN
ftr-504	459	17	of	of	ADP
ftr-504	459	18	avoiding	avoid	VERB
ftr-504	459	19	the	the	DET
ftr-504	459	20	provisions	provision	NOUN
ftr-504	459	21	of	of	ADP
ftr-504	459	22	section	section	NOUN
ftr-504	459	23	751	751	NUM
ftr-504	459	24	are	be	AUX
ftr-504	459	25	to	to	PART
ftr-504	459	26	be	be	AUX
ftr-504	459	27	disregarded	disregard	VERB
ftr-504	459	28	.	.	PUNCT
ftr-504	460	1	77	77	NUM
ftr-504	460	2	this	this	DET
ftr-504	460	3	definition	definition	NOUN
ftr-504	460	4	of	of	ADP
ftr-504	460	5	substantially	substantially	ADV
ftr-504	460	6	appreciated	appreciated	ADJ
ftr-504	460	7	inventory	inventory	NOUN
ftr-504	460	8	will	will	AUX
ftr-504	460	9	apply	apply	VERB
ftr-504	460	10	both	both	PRON
ftr-504	460	11	to	to	ADP
ftr-504	460	12	sales	sale	NOUN
ftr-504	460	13	of	of	ADP
ftr-504	460	14	partnership	partnership	NOUN
ftr-504	460	15	interests	interest	NOUN
ftr-504	460	16	implicating	implicate	VERB
ftr-504	460	17	section	section	NOUN
ftr-504	460	18	751(a	751(a	NUM
ftr-504	460	19	)	)	PUNCT
ftr-504	460	20	and	and	CCONJ
ftr-504	460	21	to	to	ADP
ftr-504	460	22	liquidations	liquidation	NOUN
ftr-504	460	23	of	of	ADP
ftr-504	460	24	partnership	partnership	NOUN
ftr-504	460	25	interests	interest	NOUN
ftr-504	460	26	implicating	implicate	VERB
ftr-504	460	27	section	section	NOUN
ftr-504	460	28	751(b	751(b	PROPN
ftr-504	460	29	)	)	PUNCT
ftr-504	460	30	.	.	PUNCT
ftr-504	461	1	given	give	VERB
ftr-504	461	2	the	the	DET
ftr-504	461	3	increased	increase	VERB
ftr-504	461	4	rate	rate	NOUN
ftr-504	461	5	differential	differential	NOUN
ftr-504	461	6	created	create	VERB
ftr-504	461	7	by	by	ADP
ftr-504	461	8	obra	obra	PROPN
ftr-504	461	9	1993	1993	NUM
ftr-504	461	10	between	between	ADP
ftr-504	461	11	ordinary	ordinary	ADJ
ftr-504	461	12	income	income	NOUN
ftr-504	461	13	and	and	CCONJ
ftr-504	461	14	capital	capital	NOUN
ftr-504	461	15	gain	gain	NOUN
ftr-504	461	16	,	,	PUNCT
ftr-504	461	17	congress	congress	PROPN
ftr-504	461	18	sought	seek	VERB
ftr-504	461	19	to	to	PART
ftr-504	461	20	strengthen	strengthen	VERB
ftr-504	461	21	existing	exist	VERB
ftr-504	461	22	provisions	provision	NOUN
ftr-504	461	23	designed	design	VERB
ftr-504	461	24	to	to	PART
ftr-504	461	25	prevent	prevent	VERB
ftr-504	461	26	the	the	DET
ftr-504	461	27	conversion	conversion	NOUN
ftr-504	461	28	of	of	ADP
ftr-504	461	29	ordinary	ordinary	ADJ
ftr-504	461	30	income	income	NOUN
ftr-504	461	31	into	into	ADP
ftr-504	461	32	capital	capital	NOUN
ftr-504	461	33	gain	gain	NOUN
ftr-504	461	34	,	,	PUNCT
ftr-504	461	35	and	and	CCONJ
ftr-504	461	36	amended	amend	VERB
ftr-504	461	37	section	section	NOUN
ftr-504	461	38	751(d	751(d	PROPN
ftr-504	461	39	)	)	PUNCT
ftr-504	461	40	with	with	ADP
ftr-504	461	41	this	this	DET
ftr-504	461	42	goal	goal	NOUN
ftr-504	461	43	in	in	ADP
ftr-504	461	44	mind.78	mind.78	PROPN
ftr-504	461	45	congress	congress	PROPN
ftr-504	461	46	was	be	AUX
ftr-504	461	47	concerned	concern	VERB
ftr-504	461	48	that	that	SCONJ
ftr-504	461	49	taxpayers	taxpayer	NOUN
ftr-504	461	50	could	could	AUX
ftr-504	461	51	avoid	avoid	VERB
ftr-504	461	52	the	the	DET
ftr-504	461	53	10%-of	10%-of	NUM
ftr-504	461	54	-	-	PUNCT
ftr-504	461	55	assets	asset	NOUN
ftr-504	461	56	test	test	NOUN
ftr-504	461	57	of	of	ADP
ftr-504	461	58	prior	prior	ADJ
ftr-504	461	59	law	law	NOUN
ftr-504	461	60	,	,	PUNCT
ftr-504	461	61	and	and	CCONJ
ftr-504	461	62	hence	hence	ADV
ftr-504	461	63	avoid	avoid	VERB
ftr-504	461	64	ordinary	ordinary	ADJ
ftr-504	461	65	income	income	NOUN
ftr-504	461	66	treatment	treatment	NOUN
ftr-504	461	67	,	,	PUNCT
ftr-504	461	68	by	by	ADP
ftr-504	461	69	manipulating	manipulate	VERB
ftr-504	461	70	the	the	DET
ftr-504	461	71	partnership	partnership	NOUN
ftr-504	461	72	's	's	PART
ftr-504	461	73	gross	gross	ADJ
ftr-504	461	74	assets.79	assets.79	PROPN
ftr-504	461	75	prior	prior	ADJ
ftr-504	461	76	law	law	NOUN
ftr-504	461	77	's	's	PART
ftr-504	461	78	threshold	threshold	NOUN
ftr-504	461	79	requirement	requirement	NOUN
ftr-504	461	80	that	that	SCONJ
ftr-504	461	81	the	the	DET
ftr-504	461	82	inventory	inventory	NOUN
ftr-504	461	83	's	's	PART
ftr-504	461	84	value	value	NOUN
ftr-504	461	85	had	have	AUX
ftr-504	461	86	to	to	PART
ftr-504	461	87	exceed	exceed	VERB
ftr-504	461	88	10	10	NUM
ftr-504	461	89	%	%	NOUN
ftr-504	461	90	of	of	ADP
ftr-504	461	91	the	the	DET
ftr-504	461	92	value	value	NOUN
ftr-504	461	93	of	of	ADP
ftr-504	461	94	the	the	DET
ftr-504	461	95	partnership	partnership	NOUN
ftr-504	461	96	's	's	PART
ftr-504	461	97	noncash	noncash	NOUN
ftr-504	461	98	property	property	NOUN
ftr-504	461	99	created	create	VERB
ftr-504	461	100	a	a	DET
ftr-504	461	101	de	de	X
ftr-504	461	102	minimis	minimis	NOUN
ftr-504	461	103	safe	safe	ADJ
ftr-504	461	104	harbor	harbor	NOUN
ftr-504	461	105	under	under	ADP
ftr-504	461	106	which	which	PRON
ftr-504	461	107	partnerships	partnership	NOUN
ftr-504	461	108	having	have	VERB
ftr-504	461	109	inventory	inventory	NOUN
ftr-504	461	110	of	of	ADP
ftr-504	461	111	relatively	relatively	ADV
ftr-504	461	112	minimal	minimal	ADJ
ftr-504	461	113	value	value	NOUN
ftr-504	461	114	generally	generally	ADV
ftr-504	461	115	could	could	AUX
ftr-504	461	116	ignore	ignore	VERB
ftr-504	461	117	provisions	provision	NOUN
ftr-504	461	118	such	such	ADJ
ftr-504	461	119	as	as	ADP
ftr-504	461	120	sections	section	NOUN
ftr-504	461	121	751	751	NUM
ftr-504	461	122	(	(	PUNCT
ftr-504	461	123	a	a	NOUN
ftr-504	461	124	)	)	PUNCT
ftr-504	461	125	and	and	CCONJ
ftr-504	461	126	(	(	PUNCT
ftr-504	461	127	b	b	NOUN
ftr-504	461	128	)	)	PUNCT
ftr-504	461	129	,	,	PUNCT
ftr-504	461	130	which	which	PRON
ftr-504	461	131	deal	deal	VERB
ftr-504	461	132	with	with	ADP
ftr-504	461	133	substantially	substantially	ADV
ftr-504	461	134	appreciated	appreciated	ADJ
ftr-504	461	135	inventory	inventory	NOUN
ftr-504	461	136	.	.	PUNCT
ftr-504	462	1	as	as	ADP
ftr-504	462	2	a	a	DET
ftr-504	462	3	practical	practical	ADJ
ftr-504	462	4	matter	matter	NOUN
ftr-504	462	5	,	,	PUNCT
ftr-504	462	6	however	however	ADV
ftr-504	462	7	,	,	PUNCT
ftr-504	462	8	the	the	DET
ftr-504	462	9	expansive	expansive	ADJ
ftr-504	462	10	definition	definition	NOUN
ftr-504	462	11	of	of	ADP
ftr-504	462	12	the	the	DET
ftr-504	462	13	term	term	NOUN
ftr-504	462	14	"	"	PUNCT
ftr-504	462	15	inventory	inventory	NOUN
ftr-504	462	16	,	,	PUNCT
ftr-504	462	17	"	"	PUNCT
ftr-504	462	18	which	which	PRON
ftr-504	462	19	includes	include	VERB
ftr-504	462	20	all	all	DET
ftr-504	462	21	ordinary	ordinary	ADJ
ftr-504	462	22	income	income	NOUN
ftr-504	462	23	items	item	NOUN
ftr-504	462	24	of	of	ADP
ftr-504	462	25	the	the	DET
ftr-504	462	26	partnership	partnership	NOUN
ftr-504	462	27	,	,	PUNCT
ftr-504	462	28	made	make	VERB
ftr-504	462	29	this	this	DET
ftr-504	462	30	safe	safe	ADJ
ftr-504	462	31	harbor	harbor	NOUN
ftr-504	462	32	more	more	ADV
ftr-504	462	33	illusory	illusory	ADJ
ftr-504	462	34	than	than	ADP
ftr-504	462	35	real	real	ADJ
ftr-504	462	36	for	for	ADP
ftr-504	462	37	many	many	ADJ
ftr-504	462	38	partnerships	partnership	NOUN
ftr-504	462	39	.	.	PUNCT
ftr-504	463	1	in	in	ADP
ftr-504	463	2	any	any	DET
ftr-504	463	3	event	event	NOUN
ftr-504	463	4	,	,	PUNCT
ftr-504	463	5	the	the	DET
ftr-504	463	6	amendment	amendment	NOUN
ftr-504	463	7	of	of	ADP
ftr-504	463	8	section	section	NOUN
ftr-504	463	9	751(d	751(d	PROPN
ftr-504	463	10	)	)	PUNCT
ftr-504	463	11	will	will	AUX
ftr-504	463	12	broaden	broaden	VERB
ftr-504	463	13	the	the	DET
ftr-504	463	14	reach	reach	NOUN
ftr-504	463	15	of	of	ADP
ftr-504	463	16	code	code	NOUN
ftr-504	463	17	sections	section	NOUN
ftr-504	463	18	dealing	deal	VERB
ftr-504	463	19	with	with	ADP
ftr-504	463	20	substantially	substantially	ADV
ftr-504	463	21	appreciated	appreciated	ADJ
ftr-504	463	22	inventory	inventory	NOUN
ftr-504	463	23	,	,	PUNCT
ftr-504	463	24	since	since	SCONJ
ftr-504	463	25	partnerships	partnership	NOUN
ftr-504	463	26	holding	hold	VERB
ftr-504	463	27	any	any	DET
ftr-504	463	28	inventory	inventory	NOUN
ftr-504	463	29	items	item	NOUN
ftr-504	463	30	must	must	AUX
ftr-504	463	31	now	now	ADV
ftr-504	463	32	inquire	inquire	VERB
ftr-504	463	33	whether	whether	SCONJ
ftr-504	463	34	that	that	DET
ftr-504	463	35	property	property	NOUN
ftr-504	463	36	's	's	PART
ftr-504	463	37	value	value	NOUN
ftr-504	463	38	exceeds	exceed	VERB
ftr-504	463	39	120	120	NUM
ftr-504	463	40	%	%	NOUN
ftr-504	463	41	of	of	ADP
ftr-504	463	42	its	its	PRON
ftr-504	463	43	basis	basis	NOUN
ftr-504	463	44	to	to	ADP
ftr-504	463	45	the	the	DET
ftr-504	463	46	76	76	NUM
ftr-504	463	47	.	.	PUNCT
ftr-504	464	1	irc	irc	AUX
ftr-504	464	2	§	§	PROPN
ftr-504	464	3	75	75	NUM
ftr-504	464	4	1(d	1(d	NUM
ftr-504	464	5	)	)	PUNCT
ftr-504	464	6	.	.	PUNCT
ftr-504	465	1	see	see	VERB
ftr-504	465	2	supra	supra	PROPN
ftr-504	465	3	note	note	PROPN
ftr-504	465	4	12	12	NUM
ftr-504	465	5	for	for	ADP
ftr-504	465	6	the	the	DET
ftr-504	465	7	text	text	NOUN
ftr-504	465	8	of	of	ADP
ftr-504	465	9	§	§	PROPN
ftr-504	465	10	75	75	NUM
ftr-504	465	11	1(d	1(d	NUM
ftr-504	465	12	)	)	PUNCT
ftr-504	465	13	as	as	SCONJ
ftr-504	465	14	amended	amend	VERB
ftr-504	465	15	by	by	ADP
ftr-504	465	16	obra	obra	PROPN
ftr-504	465	17	1993	1993	NUM
ftr-504	465	18	.	.	PUNCT
ftr-504	466	1	77	77	NUM
ftr-504	466	2	.	.	PUNCT
ftr-504	467	1	irc	irc	PROPN
ftr-504	467	2	§	§	PROPN
ftr-504	467	3	751(d)(1)(b	751(d)(1)(b	PROPN
ftr-504	467	4	)	)	PUNCT
ftr-504	467	5	.	.	PUNCT
ftr-504	468	1	78	78	NUM
ftr-504	468	2	.	.	PUNCT
ftr-504	469	1	section	section	NOUN
ftr-504	469	2	75	75	NUM
ftr-504	469	3	1(d	1(d	NUM
ftr-504	469	4	)	)	PUNCT
ftr-504	469	5	was	be	AUX
ftr-504	469	6	amended	amend	VERB
ftr-504	469	7	by	by	ADP
ftr-504	469	8	§	§	PROPN
ftr-504	469	9	13206	13206	NUM
ftr-504	469	10	of	of	ADP
ftr-504	469	11	obra	obra	PROPN
ftr-504	469	12	1993	1993	NUM
ftr-504	469	13	,	,	PUNCT
ftr-504	469	14	which	which	PRON
ftr-504	469	15	also	also	ADV
ftr-504	469	16	amended	amend	VERB
ftr-504	469	17	other	other	ADJ
ftr-504	469	18	code	code	NOUN
ftr-504	469	19	sections	section	NOUN
ftr-504	469	20	designed	design	VERB
ftr-504	469	21	to	to	PART
ftr-504	469	22	prevent	prevent	VERB
ftr-504	469	23	the	the	DET
ftr-504	469	24	conversion	conversion	NOUN
ftr-504	469	25	of	of	ADP
ftr-504	469	26	ordinary	ordinary	ADJ
ftr-504	469	27	income	income	NOUN
ftr-504	469	28	into	into	ADP
ftr-504	469	29	capital	capital	NOUN
ftr-504	469	30	gain	gain	NOUN
ftr-504	469	31	.	.	PUNCT
ftr-504	470	1	obra	obra	NOUN
ftr-504	470	2	1993	1993	NUM
ftr-504	470	3	,	,	PUNCT
ftr-504	470	4	supra	supra	PROPN
ftr-504	470	5	note	note	NOUN
ftr-504	470	6	1	1	NUM
ftr-504	470	7	,	,	PUNCT
ftr-504	470	8	§	§	PROPN
ftr-504	470	9	13206	13206	NUM
ftr-504	470	10	,	,	PUNCT
ftr-504	470	11	107	107	NUM
ftr-504	470	12	stat	stat	NOUN
ftr-504	470	13	.	.	PUNCT
ftr-504	471	1	at	at	ADP
ftr-504	471	2	462	462	NUM
ftr-504	471	3	-	-	SYM
ftr-504	471	4	67	67	NUM
ftr-504	471	5	(	(	PUNCT
ftr-504	471	6	codified	codify	VERB
ftr-504	471	7	in	in	ADP
ftr-504	471	8	scattered	scatter	VERB
ftr-504	471	9	sections	section	NOUN
ftr-504	471	10	of	of	ADP
ftr-504	471	11	26	26	NUM
ftr-504	471	12	u.s.c	u.s.c	ADJ
ftr-504	471	13	.	.	PUNCT
ftr-504	471	14	)	)	PUNCT
ftr-504	471	15	.	.	PUNCT
ftr-504	472	1	79	79	NUM
ftr-504	472	2	.	.	PUNCT
ftr-504	473	1	staff	staff	NOUN
ftr-504	473	2	of	of	ADP
ftr-504	473	3	senate	senate	PROPN
ftr-504	473	4	comm	comm	NOUN
ftr-504	473	5	.	.	PUNCT
ftr-504	474	1	on	on	ADP
ftr-504	474	2	the	the	DET
ftr-504	474	3	budget	budget	NOUN
ftr-504	474	4	,	,	PUNCT
ftr-504	474	5	103d	103d	NUM
ftr-504	474	6	cong	cong	NOUN
ftr-504	474	7	.	.	PUNCT
ftr-504	474	8	,	,	PUNCT
ftr-504	474	9	1st	1st	ADJ
ftr-504	474	10	sess	sess	NOUN
ftr-504	474	11	.	.	PUNCT
ftr-504	474	12	,	,	PUNCT
ftr-504	474	13	reconciliation	reconciliation	NOUN
ftr-504	474	14	submissions	submission	NOUN
ftr-504	474	15	of	of	ADP
ftr-504	474	16	the	the	DET
ftr-504	474	17	instructed	instructed	ADJ
ftr-504	474	18	committees	committee	NOUN
ftr-504	474	19	pursuant	pursuant	ADJ
ftr-504	474	20	to	to	ADP
ftr-504	474	21	the	the	DET
ftr-504	474	22	concurrent	concurrent	ADJ
ftr-504	474	23	resolution	resolution	NOUN
ftr-504	474	24	on	on	ADP
ftr-504	474	25	the	the	DET
ftr-504	474	26	budget	budget	NOUN
ftr-504	474	27	240	240	NUM
ftr-504	474	28	(	(	PUNCT
ftr-504	474	29	comm	comm	NOUN
ftr-504	474	30	.	.	PUNCT
ftr-504	475	1	print	print	NOUN
ftr-504	475	2	1993	1993	NUM
ftr-504	475	3	)	)	PUNCT
ftr-504	475	4	;	;	PUNCT
ftr-504	475	5	h.r	h.r	PROPN
ftr-504	475	6	.	.	PROPN
ftr-504	475	7	rep	rep	PROPN
ftr-504	475	8	.	.	PROPN
ftr-504	476	1	no	no	PROPN
ftr-504	476	2	.	.	NOUN
ftr-504	476	3	111	111	NUM
ftr-504	476	4	,	,	PUNCT
ftr-504	476	5	103d	103d	NUM
ftr-504	476	6	cong	cong	NOUN
ftr-504	476	7	.	.	PUNCT
ftr-504	477	1	,	,	PUNCT
ftr-504	477	2	1st	1st	ADJ
ftr-504	477	3	sess	sess	NOUN
ftr-504	477	4	.	.	PUNCT
ftr-504	478	1	642	642	NUM
ftr-504	478	2	(	(	PUNCT
ftr-504	478	3	1993	1993	NUM
ftr-504	478	4	)	)	PUNCT
ftr-504	478	5	,	,	PUNCT
ftr-504	478	6	reprinted	reprint	VERB
ftr-504	478	7	in	in	ADP
ftr-504	478	8	1993	1993	NUM
ftr-504	478	9	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-504	478	10	.	.	PUNCT
ftr-504	478	11	378	378	NUM
ftr-504	478	12	,	,	PUNCT
ftr-504	478	13	873	873	NUM
ftr-504	478	14	.	.	PUNCT
ftr-504	479	1	[	[	X
ftr-504	479	2	vol	vol	NOUN
ftr-504	479	3	.	.	PUNCT
ftr-504	480	1	1:12	1:12	NUM
ftr-504	480	2	reassessing	reassess	VERB
ftr-504	480	3	sales	sale	NOUN
ftr-504	480	4	and	and	CCONJ
ftr-504	480	5	liquidations	liquidation	NOUN
ftr-504	480	6	of	of	ADP
ftr-504	480	7	partnership	partnership	NOUN
ftr-504	480	8	interests	interest	NOUN
ftr-504	480	9	partnership	partnership	NOUN
ftr-504	480	10	.	.	PUNCT
ftr-504	481	1	if	if	SCONJ
ftr-504	481	2	so	so	ADV
ftr-504	481	3	,	,	PUNCT
ftr-504	481	4	these	these	DET
ftr-504	481	5	items	item	NOUN
ftr-504	481	6	will	will	AUX
ftr-504	481	7	be	be	AUX
ftr-504	481	8	considered	consider	VERB
ftr-504	481	9	substantially	substantially	ADV
ftr-504	481	10	appreciated	appreciate	VERB
ftr-504	481	11	,	,	PUNCT
ftr-504	481	12	even	even	ADV
ftr-504	481	13	if	if	SCONJ
ftr-504	481	14	of	of	ADP
ftr-504	481	15	minimal	minimal	ADJ
ftr-504	481	16	value	value	NOUN
ftr-504	481	17	when	when	SCONJ
ftr-504	481	18	compared	compare	VERB
ftr-504	481	19	with	with	ADP
ftr-504	481	20	the	the	DET
ftr-504	481	21	total	total	ADJ
ftr-504	481	22	assets	asset	NOUN
ftr-504	481	23	of	of	ADP
ftr-504	481	24	the	the	DET
ftr-504	481	25	partnership	partnership	NOUN
ftr-504	481	26	.	.	PUNCT
ftr-504	482	1	under	under	ADP
ftr-504	482	2	section	section	NOUN
ftr-504	482	3	751(d	751(d	PROPN
ftr-504	482	4	)	)	PUNCT
ftr-504	482	5	as	as	SCONJ
ftr-504	482	6	amended	amend	VERB
ftr-504	482	7	,	,	PUNCT
ftr-504	482	8	assets	asset	NOUN
ftr-504	482	9	acquired	acquire	VERB
ftr-504	482	10	with	with	ADP
ftr-504	482	11	a	a	DET
ftr-504	482	12	principal	principal	ADJ
ftr-504	482	13	purpose	purpose	NOUN
ftr-504	482	14	of	of	ADP
ftr-504	482	15	reducing	reduce	VERB
ftr-504	482	16	appreciation	appreciation	NOUN
ftr-504	482	17	to	to	ADP
ftr-504	482	18	less	less	ADJ
ftr-504	482	19	than	than	ADP
ftr-504	482	20	120	120	NUM
ftr-504	482	21	%	%	NOUN
ftr-504	482	22	in	in	ADP
ftr-504	482	23	order	order	NOUN
ftr-504	482	24	to	to	PART
ftr-504	482	25	avoid	avoid	VERB
ftr-504	482	26	ordinary	ordinary	ADJ
ftr-504	482	27	income	income	NOUN
ftr-504	482	28	treatment	treatment	NOUN
ftr-504	482	29	will	will	AUX
ftr-504	482	30	be	be	AUX
ftr-504	482	31	disregarded.80	disregarded.80	VERB
ftr-504	482	32	the	the	DET
ftr-504	482	33	purpose	purpose	NOUN
ftr-504	482	34	of	of	ADP
ftr-504	482	35	this	this	DET
ftr-504	482	36	rule	rule	NOUN
ftr-504	482	37	was	be	AUX
ftr-504	482	38	the	the	DET
ftr-504	482	39	same	same	ADJ
ftr-504	482	40	as	as	ADP
ftr-504	482	41	the	the	DET
ftr-504	482	42	purpose	purpose	NOUN
ftr-504	482	43	for	for	ADP
ftr-504	482	44	eliminating	eliminate	VERB
ftr-504	482	45	the	the	DET
ftr-504	482	46	10%-of	10%-of	NUM
ftr-504	482	47	-	-	PUNCT
ftr-504	482	48	total	total	ADJ
ftr-504	482	49	-	-	PUNCT
ftr-504	482	50	assets	asset	NOUN
ftr-504	482	51	test	test	NOUN
ftr-504	482	52	of	of	ADP
ftr-504	482	53	prior	prior	ADJ
ftr-504	482	54	law	law	NOUN
ftr-504	482	55	,	,	PUNCT
ftr-504	482	56	to	to	PART
ftr-504	482	57	prevent	prevent	VERB
ftr-504	482	58	circumvention	circumvention	NOUN
ftr-504	482	59	of	of	ADP
ftr-504	482	60	the	the	DET
ftr-504	482	61	rule	rule	NOUN
ftr-504	482	62	through	through	ADP
ftr-504	482	63	the	the	DET
ftr-504	482	64	manipulation	manipulation	NOUN
ftr-504	482	65	of	of	ADP
ftr-504	482	66	partnership	partnership	NOUN
ftr-504	482	67	assets.81	assets.81	PROPN
ftr-504	482	68	such	such	DET
ftr-504	482	69	a	a	DET
ftr-504	482	70	provision	provision	NOUN
ftr-504	482	71	seems	seem	VERB
ftr-504	482	72	appropriate	appropriate	ADJ
ftr-504	482	73	to	to	PART
ftr-504	482	74	prevent	prevent	VERB
ftr-504	482	75	abuse	abuse	NOUN
ftr-504	482	76	,	,	PUNCT
ftr-504	482	77	but	but	CCONJ
ftr-504	482	78	unfortunately	unfortunately	ADV
ftr-504	482	79	reduces	reduce	VERB
ftr-504	482	80	the	the	DET
ftr-504	482	81	predictability	predictability	NOUN
ftr-504	482	82	inherent	inherent	ADJ
ftr-504	482	83	in	in	ADP
ftr-504	482	84	an	an	DET
ftr-504	482	85	otherwise	otherwise	ADV
ftr-504	482	86	bright	bright	ADJ
ftr-504	482	87	-	-	PUNCT
ftr-504	482	88	line	line	NOUN
ftr-504	482	89	,	,	PUNCT
ftr-504	482	90	mathematical	mathematical	ADJ
ftr-504	482	91	test	test	NOUN
ftr-504	482	92	by	by	ADP
ftr-504	482	93	creating	create	VERB
ftr-504	482	94	uncertainty	uncertainty	NOUN
ftr-504	482	95	as	as	ADP
ftr-504	482	96	to	to	ADP
ftr-504	482	97	whether	whether	SCONJ
ftr-504	482	98	particular	particular	ADJ
ftr-504	482	99	inventory	inventory	NOUN
ftr-504	482	100	items	item	NOUN
ftr-504	482	101	will	will	AUX
ftr-504	482	102	be	be	AUX
ftr-504	482	103	disregarded	disregard	VERB
ftr-504	482	104	in	in	ADP
ftr-504	482	105	making	make	VERB
ftr-504	482	106	the	the	DET
ftr-504	482	107	calculation	calculation	NOUN
ftr-504	482	108	required	require	VERB
ftr-504	482	109	by	by	ADP
ftr-504	482	110	section	section	NOUN
ftr-504	482	111	751(d	751(d	PROPN
ftr-504	482	112	)	)	PUNCT
ftr-504	482	113	.	.	PUNCT
ftr-504	483	1	administrative	administrative	ADJ
ftr-504	483	2	guidance	guidance	NOUN
ftr-504	483	3	concerning	concern	VERB
ftr-504	483	4	this	this	DET
ftr-504	483	5	new	new	ADJ
ftr-504	483	6	aspect	aspect	NOUN
ftr-504	483	7	of	of	ADP
ftr-504	483	8	section	section	NOUN
ftr-504	483	9	751(d	751(d	PROPN
ftr-504	483	10	)	)	PUNCT
ftr-504	483	11	will	will	AUX
ftr-504	483	12	be	be	AUX
ftr-504	483	13	welcome	welcome	ADJ
ftr-504	483	14	.	.	PUNCT
ftr-504	484	1	82	82	NUM
ftr-504	484	2	3	3	NUM
ftr-504	484	3	.	.	PUNCT
ftr-504	484	4	section	section	NOUN
ftr-504	484	5	751(c	751(c	PROPN
ftr-504	484	6	):	):	PUNCT
ftr-504	484	7	unrealized	unrealized	ADJ
ftr-504	484	8	receivables.-before	receivables.-before	NOUN
ftr-504	484	9	the	the	DET
ftr-504	484	10	enactment	enactment	NOUN
ftr-504	484	11	of	of	ADP
ftr-504	484	12	obra	obra	PROPN
ftr-504	484	13	1993	1993	NUM
ftr-504	484	14	,	,	PUNCT
ftr-504	484	15	the	the	DET
ftr-504	484	16	term	term	NOUN
ftr-504	484	17	"	"	PUNCT
ftr-504	484	18	unrealized	unrealized	ADJ
ftr-504	484	19	receivables	receivables	NOUN
ftr-504	484	20	"	"	PUNCT
ftr-504	484	21	meant	mean	VERB
ftr-504	484	22	,	,	PUNCT
ftr-504	484	23	for	for	ADP
ftr-504	484	24	all	all	DET
ftr-504	484	25	purposes	purpose	NOUN
ftr-504	484	26	,	,	PUNCT
ftr-504	484	27	both	both	DET
ftr-504	484	28	traditional	traditional	ADJ
ftr-504	484	29	unrealized	unrealized	ADJ
ftr-504	484	30	receivables	receivable	NOUN
ftr-504	484	31	,	,	PUNCT
ftr-504	484	32	such	such	ADJ
ftr-504	484	33	as	as	ADP
ftr-504	484	34	accounts	account	NOUN
ftr-504	484	35	receivable	receivable	ADJ
ftr-504	484	36	,	,	PUNCT
ftr-504	484	37	and	and	CCONJ
ftr-504	484	38	nontraditional	nontraditional	ADJ
ftr-504	484	39	unrealized	unrealized	ADJ
ftr-504	484	40	receivables	receivable	NOUN
ftr-504	484	41	,	,	PUNCT
ftr-504	484	42	such	such	ADJ
ftr-504	484	43	as	as	ADP
ftr-504	484	44	depreciation	depreciation	NOUN
ftr-504	484	45	recapture	recapture	NOUN
ftr-504	484	46	.	.	PUNCT
ftr-504	485	1	thus	thus	ADV
ftr-504	485	2	,	,	PUNCT
ftr-504	485	3	liquidating	liquidating	NOUN
ftr-504	485	4	payments	payment	NOUN
ftr-504	485	5	by	by	ADP
ftr-504	485	6	a	a	DET
ftr-504	485	7	partnership	partnership	NOUN
ftr-504	485	8	for	for	ADP
ftr-504	485	9	a	a	DET
ftr-504	485	10	retiring	retire	VERB
ftr-504	485	11	partner	partner	NOUN
ftr-504	485	12	's	's	PART
ftr-504	485	13	share	share	NOUN
ftr-504	485	14	of	of	ADP
ftr-504	485	15	both	both	CCONJ
ftr-504	485	16	traditional	traditional	ADJ
ftr-504	485	17	and	and	CCONJ
ftr-504	485	18	nontraditional	nontraditional	ADJ
ftr-504	485	19	unrealized	unrealized	ADJ
ftr-504	485	20	receivables	receivables	NOUN
ftr-504	485	21	were	be	AUX
ftr-504	485	22	treated	treat	VERB
ftr-504	485	23	as	as	ADP
ftr-504	485	24	payments	payment	NOUN
ftr-504	485	25	for	for	ADP
ftr-504	485	26	"	"	PUNCT
ftr-504	485	27	unrealized	unrealized	ADJ
ftr-504	485	28	receivables	receivables	NOUN
ftr-504	485	29	"	"	PUNCT
ftr-504	485	30	and	and	CCONJ
ftr-504	485	31	,	,	PUNCT
ftr-504	485	32	therefore	therefore	ADV
ftr-504	485	33	,	,	PUNCT
ftr-504	485	34	were	be	AUX
ftr-504	485	35	invariably	invariably	ADV
ftr-504	485	36	within	within	ADP
ftr-504	485	37	section	section	NOUN
ftr-504	485	38	736(a	736(a	PROPN
ftr-504	485	39	)	)	PUNCT
ftr-504	485	40	.	.	PUNCT
ftr-504	486	1	obra	obra	PROPN
ftr-504	486	2	1993	1993	NUM
ftr-504	486	3	amended	amend	VERB
ftr-504	486	4	section	section	NOUN
ftr-504	486	5	751	751	NUM
ftr-504	486	6	(	(	PUNCT
ftr-504	486	7	c	c	NOUN
ftr-504	486	8	)	)	PUNCT
ftr-504	486	9	to	to	PART
ftr-504	486	10	exclude	exclude	VERB
ftr-504	486	11	nontraditional	nontraditional	ADJ
ftr-504	486	12	unrealized	unrealized	ADJ
ftr-504	486	13	receivables	receivables	NOUN
ftr-504	486	14	from	from	ADP
ftr-504	486	15	the	the	DET
ftr-504	486	16	definition	definition	NOUN
ftr-504	486	17	of	of	ADP
ftr-504	486	18	"	"	PUNCT
ftr-504	486	19	unrealized	unrealized	ADJ
ftr-504	486	20	receivables	receivables	NOUN
ftr-504	486	21	"	"	PUNCT
ftr-504	486	22	for	for	ADP
ftr-504	486	23	section	section	NOUN
ftr-504	486	24	736	736	NUM
ftr-504	486	25	purposes	purpose	NOUN
ftr-504	486	26	only	only	ADV
ftr-504	486	27	,	,	PUNCT
ftr-504	486	28	so	so	SCONJ
ftr-504	486	29	that	that	SCONJ
ftr-504	486	30	under	under	ADP
ftr-504	486	31	section	section	NOUN
ftr-504	486	32	736	736	NUM
ftr-504	486	33	,	,	PUNCT
ftr-504	486	34	the	the	DET
ftr-504	486	35	term	term	NOUN
ftr-504	486	36	"	"	PUNCT
ftr-504	486	37	unrealized	unrealized	ADJ
ftr-504	486	38	receivables	receivables	NOUN
ftr-504	486	39	"	"	PUNCT
ftr-504	486	40	now	now	ADV
ftr-504	486	41	means	mean	VERB
ftr-504	486	42	only	only	ADV
ftr-504	486	43	traditional	traditional	ADJ
ftr-504	486	44	unrealized	unrealized	ADJ
ftr-504	486	45	receivables	receivables	NOUN
ftr-504	486	46	.	.	PUNCT
ftr-504	487	1	thus	thus	ADV
ftr-504	487	2	,	,	PUNCT
ftr-504	487	3	payments	payment	NOUN
ftr-504	487	4	for	for	ADP
ftr-504	487	5	80	80	NUM
ftr-504	487	6	.	.	PUNCT
ftr-504	488	1	irc	irc	PROPN
ftr-504	488	2	§	§	PROPN
ftr-504	488	3	751(d)(1)(b	751(d)(1)(b	PROPN
ftr-504	488	4	)	)	PUNCT
ftr-504	488	5	.	.	PUNCT
ftr-504	489	1	81	81	NUM
ftr-504	489	2	.	.	PUNCT
ftr-504	489	3	staff	staff	NOUN
ftr-504	489	4	of	of	ADP
ftr-504	489	5	senate	senate	PROPN
ftr-504	489	6	comm	comm	NOUN
ftr-504	489	7	.	.	PUNCT
ftr-504	490	1	on	on	ADP
ftr-504	490	2	the	the	DET
ftr-504	490	3	budget	budget	NOUN
ftr-504	490	4	,	,	PUNCT
ftr-504	490	5	supra	supra	PROPN
ftr-504	490	6	note	note	NOUN
ftr-504	490	7	79	79	NUM
ftr-504	490	8	,	,	PUNCT
ftr-504	490	9	at	at	ADP
ftr-504	490	10	240	240	NUM
ftr-504	490	11	;	;	PUNCT
ftr-504	490	12	h.r	h.r	PROPN
ftr-504	490	13	.	.	PROPN
ftr-504	490	14	rep	rep	PROPN
ftr-504	490	15	.	.	PROPN
ftr-504	491	1	no	no	INTJ
ftr-504	491	2	.	.	PUNCT
ftr-504	492	1	i	i	PRON
ftr-504	492	2	l1	l1	PROPN
ftr-504	492	3	,	,	PUNCT
ftr-504	492	4	supra	supra	PROPN
ftr-504	492	5	note	note	PROPN
ftr-504	492	6	79	79	NUM
ftr-504	492	7	,	,	PUNCT
ftr-504	492	8	at	at	ADP
ftr-504	492	9	642	642	NUM
ftr-504	492	10	,	,	PUNCT
ftr-504	492	11	reprinted	reprint	VERB
ftr-504	492	12	in	in	ADP
ftr-504	492	13	1993	1993	NUM
ftr-504	492	14	u.s.c.c.a.n	u.s.c.c.a.n	NOUN
ftr-504	492	15	.	.	PUNCT
ftr-504	493	1	at	at	ADP
ftr-504	493	2	873	873	NUM
ftr-504	493	3	.	.	PUNCT
ftr-504	493	4	82	82	NUM
ftr-504	493	5	.	.	PUNCT
ftr-504	494	1	in	in	ADP
ftr-504	494	2	providing	provide	VERB
ftr-504	494	3	such	such	ADJ
ftr-504	494	4	guidance	guidance	NOUN
ftr-504	494	5	,	,	PUNCT
ftr-504	494	6	the	the	DET
ftr-504	494	7	service	service	NOUN
ftr-504	494	8	might	might	AUX
ftr-504	494	9	consider	consider	VERB
ftr-504	494	10	using	use	VERB
ftr-504	494	11	,	,	PUNCT
ftr-504	494	12	by	by	ADP
ftr-504	494	13	analogy	analogy	NOUN
ftr-504	494	14	,	,	PUNCT
ftr-504	494	15	the	the	DET
ftr-504	494	16	anti	anti	ADJ
ftr-504	494	17	-	-	ADJ
ftr-504	494	18	manipulation	manipulation	ADJ
ftr-504	494	19	rules	rule	NOUN
ftr-504	494	20	under	under	ADP
ftr-504	494	21	§	§	PROPN
ftr-504	494	22	336	336	NUM
ftr-504	494	23	with	with	ADP
ftr-504	494	24	respect	respect	NOUN
ftr-504	494	25	to	to	ADP
ftr-504	494	26	corporate	corporate	ADJ
ftr-504	494	27	liquidations	liquidation	NOUN
ftr-504	494	28	.	.	PUNCT
ftr-504	495	1	section	section	NOUN
ftr-504	495	2	336	336	NUM
ftr-504	495	3	precludes	preclude	VERB
ftr-504	495	4	liquidating	liquidate	VERB
ftr-504	495	5	corporations	corporation	NOUN
ftr-504	495	6	from	from	ADP
ftr-504	495	7	deducting	deduct	VERB
ftr-504	495	8	built	build	VERB
ftr-504	495	9	-	-	PUNCT
ftr-504	495	10	in	in	ADP
ftr-504	495	11	losses	loss	NOUN
ftr-504	495	12	on	on	ADP
ftr-504	495	13	previously	previously	ADV
ftr-504	495	14	contributed	contribute	VERB
ftr-504	495	15	property	property	NOUN
ftr-504	495	16	if	if	SCONJ
ftr-504	495	17	such	such	ADJ
ftr-504	495	18	property	property	NOUN
ftr-504	495	19	was	be	AUX
ftr-504	495	20	contributed	contribute	VERB
ftr-504	495	21	as	as	ADP
ftr-504	495	22	part	part	NOUN
ftr-504	495	23	of	of	ADP
ftr-504	495	24	a	a	DET
ftr-504	495	25	plan	plan	NOUN
ftr-504	495	26	a	a	DET
ftr-504	495	27	principal	principal	ADJ
ftr-504	495	28	purpose	purpose	NOUN
ftr-504	495	29	of	of	ADP
ftr-504	495	30	which	which	PRON
ftr-504	495	31	was	be	AUX
ftr-504	495	32	to	to	PART
ftr-504	495	33	recognize	recognize	VERB
ftr-504	495	34	loss	loss	NOUN
ftr-504	495	35	on	on	ADP
ftr-504	495	36	liquidation	liquidation	NOUN
ftr-504	495	37	.	.	PUNCT
ftr-504	496	1	irc	irc	PROPN
ftr-504	496	2	§	§	PROPN
ftr-504	496	3	336(d)(2)(b)(i)(ll	336(d)(2)(b)(i)(ll	NUM
ftr-504	496	4	)	)	PUNCT
ftr-504	496	5	.	.	PUNCT
ftr-504	497	1	the	the	DET
ftr-504	497	2	statute	statute	NOUN
ftr-504	497	3	presumes	presume	VERB
ftr-504	497	4	that	that	SCONJ
ftr-504	497	5	property	property	NOUN
ftr-504	497	6	contributed	contribute	VERB
ftr-504	497	7	within	within	ADP
ftr-504	497	8	two	two	NUM
ftr-504	497	9	years	year	NOUN
ftr-504	497	10	of	of	ADP
ftr-504	497	11	the	the	DET
ftr-504	497	12	date	date	NOUN
ftr-504	497	13	of	of	ADP
ftr-504	497	14	adoption	adoption	NOUN
ftr-504	497	15	of	of	ADP
ftr-504	497	16	a	a	DET
ftr-504	497	17	plan	plan	NOUN
ftr-504	497	18	of	of	ADP
ftr-504	497	19	liquidation	liquidation	NOUN
ftr-504	497	20	is	be	AUX
ftr-504	497	21	part	part	NOUN
ftr-504	497	22	of	of	ADP
ftr-504	497	23	such	such	DET
ftr-504	497	24	a	a	DET
ftr-504	497	25	plan	plan	NOUN
ftr-504	497	26	,	,	PUNCT
ftr-504	497	27	except	except	SCONJ
ftr-504	497	28	as	as	SCONJ
ftr-504	497	29	provided	provide	VERB
ftr-504	497	30	in	in	ADP
ftr-504	497	31	the	the	DET
ftr-504	497	32	regulations	regulation	NOUN
ftr-504	497	33	.	.	PUNCT
ftr-504	498	1	irc	irc	PROPN
ftr-504	498	2	§	§	PROPN
ftr-504	498	3	336(d)(2)(b)tii	336(d)(2)(b)tii	NUM
ftr-504	498	4	)	)	PUNCT
ftr-504	498	5	.	.	PUNCT
ftr-504	499	1	such	such	ADJ
ftr-504	499	2	regulations	regulation	NOUN
ftr-504	499	3	are	be	AUX
ftr-504	499	4	to	to	PART
ftr-504	499	5	provide	provide	VERB
ftr-504	499	6	that	that	SCONJ
ftr-504	499	7	the	the	DET
ftr-504	499	8	presumed	presume	VERB
ftr-504	499	9	prohibited	prohibit	VERB
ftr-504	499	10	purpose	purpose	NOUN
ftr-504	499	11	will	will	AUX
ftr-504	499	12	be	be	AUX
ftr-504	499	13	disregarded	disregard	VERB
ftr-504	499	14	.	.	PUNCT
ftr-504	500	1	however	however	ADV
ftr-504	500	2	,	,	PUNCT
ftr-504	500	3	unless	unless	SCONJ
ftr-504	500	4	there	there	PRON
ftr-504	500	5	is	be	VERB
ftr-504	500	6	no	no	DET
ftr-504	500	7	clear	clear	ADJ
ftr-504	500	8	and	and	CCONJ
ftr-504	500	9	substantial	substantial	ADJ
ftr-504	500	10	relationship	relationship	NOUN
ftr-504	500	11	between	between	ADP
ftr-504	500	12	the	the	DET
ftr-504	500	13	contributed	contributed	ADJ
ftr-504	500	14	property	property	NOUN
ftr-504	500	15	and	and	CCONJ
ftr-504	500	16	the	the	DET
ftr-504	500	17	conduct	conduct	NOUN
ftr-504	500	18	of	of	ADP
ftr-504	500	19	the	the	DET
ftr-504	500	20	corporation	corporation	NOUN
ftr-504	500	21	's	's	PART
ftr-504	500	22	current	current	ADJ
ftr-504	500	23	or	or	CCONJ
ftr-504	500	24	future	future	ADJ
ftr-504	500	25	business	business	NOUN
ftr-504	500	26	enterprises	enterprise	NOUN
ftr-504	500	27	.	.	PUNCT
ftr-504	501	1	joint	joint	ADJ
ftr-504	501	2	committee	committee	PROPN
ftr-504	501	3	on	on	ADP
ftr-504	501	4	taxation	taxation	NOUN
ftr-504	501	5	.	.	PUNCT
ftr-504	502	1	general	general	ADJ
ftr-504	502	2	explanation	explanation	NOUN
ftr-504	502	3	of	of	ADP
ftr-504	502	4	the	the	DET
ftr-504	502	5	tax	tax	NOUN
ftr-504	502	6	reform	reform	NOUN
ftr-504	502	7	act	act	NOUN
ftr-504	502	8	of	of	ADP
ftr-504	502	9	1986	1986	NUM
ftr-504	502	10	343	343	NUM
ftr-504	502	11	-	-	SYM
ftr-504	502	12	44	44	NUM
ftr-504	502	13	(	(	PUNCT
ftr-504	502	14	prentice	prentice	NOUN
ftr-504	502	15	hall	hall	NOUN
ftr-504	502	16	1987	1987	NUM
ftr-504	502	17	)	)	PUNCT
ftr-504	502	18	.	.	PUNCT
ftr-504	503	1	a	a	DET
ftr-504	503	2	similar	similar	ADJ
ftr-504	503	3	rule	rule	NOUN
ftr-504	503	4	would	would	AUX
ftr-504	503	5	be	be	AUX
ftr-504	503	6	helpful	helpful	ADJ
ftr-504	503	7	in	in	ADP
ftr-504	503	8	determining	determine	VERB
ftr-504	503	9	circumstances	circumstance	NOUN
ftr-504	503	10	in	in	ADP
ftr-504	503	11	which	which	PRON
ftr-504	503	12	property	property	NOUN
ftr-504	503	13	acquired	acquire	VERB
ftr-504	503	14	by	by	ADP
ftr-504	503	15	a	a	DET
ftr-504	503	16	partnership	partnership	NOUN
ftr-504	503	17	will	will	AUX
ftr-504	503	18	be	be	AUX
ftr-504	503	19	disregarded	disregard	VERB
ftr-504	503	20	in	in	ADP
ftr-504	503	21	making	make	VERB
ftr-504	503	22	the	the	DET
ftr-504	503	23	determination	determination	NOUN
ftr-504	503	24	of	of	ADP
ftr-504	503	25	substantial	substantial	ADJ
ftr-504	503	26	appreciation	appreciation	NOUN
ftr-504	503	27	.	.	PUNCT
ftr-504	504	1	19941	19941	NUM
ftr-504	504	2	florida	florida	PROPN
ftr-504	504	3	tax	tax	NOUN
ftr-504	504	4	review	review	NOUN
ftr-504	504	5	items	item	NOUN
ftr-504	504	6	such	such	ADJ
ftr-504	504	7	as	as	ADP
ftr-504	504	8	a	a	DET
ftr-504	504	9	retiring	retire	VERB
ftr-504	504	10	partner	partner	NOUN
ftr-504	504	11	's	's	PART
ftr-504	504	12	share	share	NOUN
ftr-504	504	13	of	of	ADP
ftr-504	504	14	partnership	partnership	NOUN
ftr-504	504	15	depreciation	depreciation	NOUN
ftr-504	504	16	recapture	recapture	NOUN
ftr-504	504	17	are	be	AUX
ftr-504	504	18	no	no	ADV
ftr-504	504	19	longer	long	ADV
ftr-504	504	20	within	within	ADP
ftr-504	504	21	the	the	DET
ftr-504	504	22	scope	scope	NOUN
ftr-504	504	23	of	of	ADP
ftr-504	504	24	section	section	NOUN
ftr-504	504	25	736(a	736(a	PROPN
ftr-504	504	26	)	)	PUNCT
ftr-504	504	27	;	;	PUNCT
ftr-504	504	28	rather	rather	ADV
ftr-504	504	29	,	,	PUNCT
ftr-504	504	30	such	such	ADJ
ftr-504	504	31	payments	payment	NOUN
ftr-504	504	32	will	will	AUX
ftr-504	504	33	be	be	AUX
ftr-504	504	34	section	section	NOUN
ftr-504	504	35	736(b	736(b	NUM
ftr-504	504	36	)	)	PUNCT
ftr-504	504	37	payments	payment	NOUN
ftr-504	504	38	considered	consider	VERB
ftr-504	504	39	made	make	VERB
ftr-504	504	40	in	in	ADP
ftr-504	504	41	exchange	exchange	NOUN
ftr-504	504	42	for	for	ADP
ftr-504	504	43	the	the	DET
ftr-504	504	44	partner	partner	NOUN
ftr-504	504	45	's	's	PART
ftr-504	504	46	interest	interest	NOUN
ftr-504	504	47	in	in	ADP
ftr-504	504	48	partnership	partnership	NOUN
ftr-504	504	49	property	property	NOUN
ftr-504	504	50	.	.	PUNCT
ftr-504	505	1	for	for	ADP
ftr-504	505	2	purposes	purpose	NOUN
ftr-504	505	3	of	of	ADP
ftr-504	505	4	other	other	ADJ
ftr-504	505	5	code	code	NOUN
ftr-504	505	6	sections	section	NOUN
ftr-504	505	7	,	,	PUNCT
ftr-504	505	8	such	such	ADJ
ftr-504	505	9	as	as	ADP
ftr-504	505	10	sections	section	NOUN
ftr-504	505	11	731	731	NUM
ftr-504	505	12	,	,	PUNCT
ftr-504	505	13	741	741	NUM
ftr-504	505	14	and	and	CCONJ
ftr-504	505	15	751	751	NUM
ftr-504	505	16	,	,	PUNCT
ftr-504	505	17	however	however	ADV
ftr-504	505	18	,	,	PUNCT
ftr-504	505	19	these	these	DET
ftr-504	505	20	nontraditional	nontraditional	ADJ
ftr-504	505	21	unrealized	unrealized	ADJ
ftr-504	505	22	receivables	receivables	NOUN
ftr-504	505	23	remain	remain	VERB
ftr-504	505	24	within	within	ADP
ftr-504	505	25	the	the	DET
ftr-504	505	26	definition	definition	NOUN
ftr-504	505	27	of	of	ADP
ftr-504	505	28	the	the	DET
ftr-504	505	29	term	term	NOUN
ftr-504	505	30	"	"	PUNCT
ftr-504	505	31	unrealized	unrealized	ADJ
ftr-504	505	32	receivables	receivables	NOUN
ftr-504	505	33	.	.	PUNCT
ftr-504	506	1	"83	"83	PUNCT
ftr-504	506	2	in	in	ADP
ftr-504	506	3	thus	thus	ADV
ftr-504	506	4	amending	amend	VERB
ftr-504	506	5	section	section	NOUN
ftr-504	506	6	751(c	751(c	PROPN
ftr-504	506	7	)	)	PUNCT
ftr-504	506	8	,	,	PUNCT
ftr-504	506	9	congress	congress	PROPN
ftr-504	506	10	sought	seek	VERB
ftr-504	506	11	to	to	PART
ftr-504	506	12	prevent	prevent	VERB
ftr-504	506	13	the	the	DET
ftr-504	506	14	timing	timing	NOUN
ftr-504	506	15	advantages	advantage	NOUN
ftr-504	506	16	gained	gain	VERB
ftr-504	506	17	under	under	ADP
ftr-504	506	18	section	section	NOUN
ftr-504	506	19	736	736	NUM
ftr-504	506	20	by	by	ADP
ftr-504	506	21	the	the	DET
ftr-504	506	22	nonretiring	nonretire	VERB
ftr-504	506	23	partners	partner	NOUN
ftr-504	506	24	,	,	PUNCT
ftr-504	506	25	who	who	PRON
ftr-504	506	26	could	could	AUX
ftr-504	506	27	immediately	immediately	ADV
ftr-504	506	28	deduct	deduct	VERB
ftr-504	506	29	payments	payment	NOUN
ftr-504	506	30	for	for	ADP
ftr-504	506	31	the	the	DET
ftr-504	506	32	retiring	retire	VERB
ftr-504	506	33	partner	partner	NOUN
ftr-504	506	34	's	's	PART
ftr-504	506	35	share	share	NOUN
ftr-504	506	36	of	of	ADP
ftr-504	506	37	nontraditional	nontraditional	ADJ
ftr-504	506	38	unrealized	unrealized	ADJ
ftr-504	506	39	receivables	receivables	NOUN
ftr-504	506	40	,	,	PUNCT
ftr-504	506	41	while	while	SCONJ
ftr-504	506	42	deferring	defer	VERB
ftr-504	506	43	the	the	DET
ftr-504	506	44	recognition	recognition	NOUN
ftr-504	506	45	of	of	ADP
ftr-504	506	46	income	income	NOUN
ftr-504	506	47	from	from	ADP
ftr-504	506	48	such	such	ADJ
ftr-504	506	49	items	item	NOUN
ftr-504	506	50	.	.	PUNCT
ftr-504	507	1	the	the	DET
ftr-504	507	2	legislative	legislative	ADJ
ftr-504	507	3	history	history	NOUN
ftr-504	507	4	notes	note	VERB
ftr-504	507	5	that	that	SCONJ
ftr-504	507	6	payments	payment	NOUN
ftr-504	507	7	for	for	ADP
ftr-504	507	8	unrealized	unrealized	ADJ
ftr-504	507	9	receivables	receivables	NOUN
ftr-504	507	10	generally	generally	ADV
ftr-504	507	11	constitute	constitute	VERB
ftr-504	507	12	nondeductible	nondeductible	ADJ
ftr-504	507	13	capital	capital	NOUN
ftr-504	507	14	expenditures	expenditure	NOUN
ftr-504	507	15	,	,	PUNCT
ftr-504	507	16	and	and	CCONJ
ftr-504	507	17	that	that	SCONJ
ftr-504	507	18	when	when	SCONJ
ftr-504	507	19	section	section	NOUN
ftr-504	507	20	736	736	NUM
ftr-504	507	21	was	be	AUX
ftr-504	507	22	enacted	enact	VERB
ftr-504	507	23	,	,	PUNCT
ftr-504	507	24	the	the	DET
ftr-504	507	25	term	term	NOUN
ftr-504	507	26	"	"	PUNCT
ftr-504	507	27	unrealized	unrealized	ADJ
ftr-504	507	28	receivables	receivables	NOUN
ftr-504	507	29	"	"	PUNCT
ftr-504	507	30	generally	generally	ADV
ftr-504	507	31	meant	mean	VERB
ftr-504	507	32	only	only	ADV
ftr-504	507	33	traditional	traditional	ADJ
ftr-504	507	34	unrealized	unrealized	ADJ
ftr-504	507	35	receivables	receivable	NOUN
ftr-504	507	36	;	;	PUNCT
ftr-504	507	37	as	as	ADP
ftr-504	507	38	to	to	ADP
ftr-504	507	39	these	these	DET
ftr-504	507	40	items	item	NOUN
ftr-504	507	41	,	,	PUNCT
ftr-504	507	42	the	the	DET
ftr-504	507	43	tax	tax	NOUN
ftr-504	507	44	deferral	deferral	NOUN
ftr-504	507	45	resulting	result	VERB
ftr-504	507	46	from	from	ADP
ftr-504	507	47	immediate	immediate	ADJ
ftr-504	507	48	deduction	deduction	NOUN
ftr-504	507	49	was	be	AUX
ftr-504	507	50	relatively	relatively	ADV
ftr-504	507	51	short	short	ADJ
ftr-504	507	52	because	because	SCONJ
ftr-504	507	53	payment	payment	NOUN
ftr-504	507	54	is	be	AUX
ftr-504	507	55	usually	usually	ADV
ftr-504	507	56	received	receive	VERB
ftr-504	507	57	in	in	ADP
ftr-504	507	58	the	the	DET
ftr-504	507	59	near	near	NOUN
ftr-504	507	60	future.84	future.84	ADV
ftr-504	507	61	however	however	ADV
ftr-504	507	62	,	,	PUNCT
ftr-504	507	63	the	the	DET
ftr-504	507	64	opportunity	opportunity	NOUN
ftr-504	507	65	for	for	ADP
ftr-504	507	66	deferral	deferral	ADJ
ftr-504	507	67	had	have	AUX
ftr-504	507	68	increased	increase	VERB
ftr-504	507	69	given	give	VERB
ftr-504	507	70	the	the	DET
ftr-504	507	71	expansion	expansion	NOUN
ftr-504	507	72	of	of	ADP
ftr-504	507	73	the	the	DET
ftr-504	507	74	definition	definition	NOUN
ftr-504	507	75	of	of	ADP
ftr-504	507	76	unrealized	unrealized	ADJ
ftr-504	507	77	receivables	receivables	NOUN
ftr-504	507	78	to	to	PART
ftr-504	507	79	include	include	VERB
ftr-504	507	80	nontraditional	nontraditional	ADJ
ftr-504	507	81	items	item	NOUN
ftr-504	507	82	such	such	ADJ
ftr-504	507	83	as	as	ADP
ftr-504	507	84	depreciation	depreciation	NOUN
ftr-504	507	85	recapture	recapture	NOUN
ftr-504	507	86	and	and	CCONJ
ftr-504	507	87	market	market	NOUN
ftr-504	507	88	discount.85	discount.85	ADJ
ftr-504	507	89	obra	obra	NOUN
ftr-504	507	90	1993	1993	NUM
ftr-504	507	91	thus	thus	ADV
ftr-504	507	92	creates	create	VERB
ftr-504	507	93	two	two	NUM
ftr-504	507	94	classes	class	NOUN
ftr-504	507	95	of	of	ADP
ftr-504	507	96	unrealized	unrealized	ADJ
ftr-504	507	97	receivables	receivables	NOUN
ftr-504	507	98	for	for	ADP
ftr-504	507	99	section	section	NOUN
ftr-504	507	100	736	736	NUM
ftr-504	507	101	purposes	purpose	NOUN
ftr-504	507	102	:	:	PUNCT
ftr-504	507	103	one	one	NUM
ftr-504	507	104	,	,	PUNCT
ftr-504	507	105	traditional	traditional	ADJ
ftr-504	507	106	unrealized	unrealized	ADJ
ftr-504	507	107	receivables	receivables	NOUN
ftr-504	507	108	,	,	PUNCT
ftr-504	507	109	payment	payment	NOUN
ftr-504	507	110	for	for	ADP
ftr-504	507	111	which	which	PRON
ftr-504	507	112	will	will	AUX
ftr-504	507	113	,	,	PUNCT
ftr-504	507	114	as	as	SCONJ
ftr-504	507	115	discussed	discuss	VERB
ftr-504	507	116	below	below	ADV
ftr-504	507	117	,	,	PUNCT
ftr-504	507	118	be	be	AUX
ftr-504	507	119	governed	govern	VERB
ftr-504	507	120	for	for	ADP
ftr-504	507	121	eligible	eligible	ADJ
ftr-504	507	122	partnerships	partnership	NOUN
ftr-504	507	123	by	by	ADP
ftr-504	507	124	section	section	NOUN
ftr-504	507	125	736(a),86	736(a),86	PROPN
ftr-504	507	126	and	and	CCONJ
ftr-504	507	127	two	two	NUM
ftr-504	507	128	,	,	PUNCT
ftr-504	507	129	nontraditional	nontraditional	ADJ
ftr-504	507	130	unrealized	unrealized	ADJ
ftr-504	507	131	receivables	receivable	NOUN
ftr-504	507	132	,	,	PUNCT
ftr-504	507	133	such	such	ADJ
ftr-504	507	134	as	as	ADP
ftr-504	507	135	depreciation	depreciation	NOUN
ftr-504	507	136	recapture	recapture	NOUN
ftr-504	507	137	,	,	PUNCT
ftr-504	507	138	payment	payment	NOUN
ftr-504	507	139	for	for	ADP
ftr-504	507	140	which	which	PRON
ftr-504	507	141	will	will	AUX
ftr-504	507	142	be	be	AUX
ftr-504	507	143	governed	govern	VERB
ftr-504	507	144	in	in	ADP
ftr-504	507	145	all	all	DET
ftr-504	507	146	cases	case	NOUN
ftr-504	507	147	by	by	ADP
ftr-504	507	148	section	section	NOUN
ftr-504	507	149	736(b	736(b	PROPN
ftr-504	507	150	)	)	PUNCT
ftr-504	507	151	.	.	PUNCT
ftr-504	508	1	thus	thus	ADV
ftr-504	508	2	,	,	PUNCT
ftr-504	508	3	payments	payment	NOUN
ftr-504	508	4	for	for	ADP
ftr-504	508	5	a	a	DET
ftr-504	508	6	retiring	retire	VERB
ftr-504	508	7	partner	partner	NOUN
ftr-504	508	8	's	's	PART
ftr-504	508	9	share	share	NOUN
ftr-504	508	10	of	of	ADP
ftr-504	508	11	nontraditional	nontraditional	ADJ
ftr-504	508	12	unrealized	unrealized	ADJ
ftr-504	508	13	receivables	receivable	NOUN
ftr-504	508	14	are	be	AUX
ftr-504	508	15	now	now	ADV
ftr-504	508	16	on	on	ADP
ftr-504	508	17	a	a	DET
ftr-504	508	18	par	par	NOUN
ftr-504	508	19	with	with	ADP
ftr-504	508	20	payments	payment	NOUN
ftr-504	508	21	for	for	ADP
ftr-504	508	22	the	the	DET
ftr-504	508	23	partner	partner	NOUN
ftr-504	508	24	's	's	PART
ftr-504	508	25	share	share	NOUN
ftr-504	508	26	of	of	ADP
ftr-504	508	27	the	the	DET
ftr-504	508	28	partnership	partnership	NOUN
ftr-504	508	29	's	's	PART
ftr-504	508	30	substantially	substantially	ADV
ftr-504	508	31	appreciated	appreciated	ADJ
ftr-504	508	32	inventory	inventory	NOUN
ftr-504	508	33	,	,	PUNCT
ftr-504	508	34	which	which	PRON
ftr-504	508	35	were	be	AUX
ftr-504	508	36	already	already	ADV
ftr-504	508	37	within	within	ADP
ftr-504	508	38	section	section	NOUN
ftr-504	508	39	736(b).87	736(b).87	NUM
ftr-504	508	40	for	for	ADP
ftr-504	508	41	purposes	purpose	NOUN
ftr-504	508	42	of	of	ADP
ftr-504	508	43	section	section	NOUN
ftr-504	508	44	751	751	NUM
ftr-504	508	45	,	,	PUNCT
ftr-504	508	46	these	these	DET
ftr-504	508	47	nontraditional	nontraditional	ADJ
ftr-504	508	48	unrealized	unrealized	ADJ
ftr-504	508	49	receivables	receivables	NOUN
ftr-504	508	50	still	still	ADV
ftr-504	508	51	constitute	constitute	VERB
ftr-504	508	52	"	"	PUNCT
ftr-504	508	53	unrealized	unrealized	ADJ
ftr-504	508	54	receivables	receivables	NOUN
ftr-504	508	55	.	.	PUNCT
ftr-504	508	56	"	"	PUNCT
ftr-504	509	1	thus	thus	ADV
ftr-504	509	2	,	,	PUNCT
ftr-504	509	3	section	section	NOUN
ftr-504	509	4	736(b	736(b	PROPN
ftr-504	509	5	)	)	PUNCT
ftr-504	509	6	payments	payment	NOUN
ftr-504	509	7	for	for	ADP
ftr-504	509	8	a	a	DET
ftr-504	509	9	retiring	retire	VERB
ftr-504	509	10	partner	partner	NOUN
ftr-504	509	11	's	's	PART
ftr-504	509	12	share	share	NOUN
ftr-504	509	13	of	of	ADP
ftr-504	509	14	both	both	DET
ftr-504	509	15	nontraditional	nontraditional	ADJ
ftr-504	509	16	unrealized	unrealized	ADJ
ftr-504	509	17	receivables	receivables	NOUN
ftr-504	509	18	and	and	CCONJ
ftr-504	509	19	substantially	substantially	ADV
ftr-504	509	20	appreciated	appreciated	ADJ
ftr-504	509	21	inventory	inventory	NOUN
ftr-504	509	22	must	must	AUX
ftr-504	509	23	henceforth	henceforth	ADV
ftr-504	509	24	be	be	AUX
ftr-504	509	25	analyzed	analyze	VERB
ftr-504	509	26	under	under	ADP
ftr-504	509	27	section	section	NOUN
ftr-504	509	28	751(b	751(b	PROPN
ftr-504	509	29	)	)	PUNCT
ftr-504	509	30	,	,	PUNCT
ftr-504	509	31	which	which	PRON
ftr-504	509	32	will	will	AUX
ftr-504	509	33	cause	cause	VERB
ftr-504	509	34	the	the	DET
ftr-504	509	35	retiring	retire	VERB
ftr-504	509	36	partner	partner	NOUN
ftr-504	509	37	to	to	PART
ftr-504	509	38	have	have	VERB
ftr-504	509	39	ordinary	ordinary	ADJ
ftr-504	509	40	income	income	NOUN
ftr-504	509	41	and	and	CCONJ
ftr-504	509	42	afford	afford	VERB
ftr-504	509	43	the	the	DET
ftr-504	509	44	partnership	partnership	NOUN
ftr-504	509	45	a	a	DET
ftr-504	509	46	partial	partial	ADJ
ftr-504	509	47	cost	cost	NOUN
ftr-504	509	48	basis	basis	NOUN
ftr-504	509	49	with	with	ADP
ftr-504	509	50	respect	respect	NOUN
ftr-504	509	51	83	83	NUM
ftr-504	509	52	.	.	PUNCT
ftr-504	510	1	irc	irc	AUX
ftr-504	510	2	§	§	PROPN
ftr-504	510	3	75	75	NUM
ftr-504	510	4	1(c	1(c	NUM
ftr-504	510	5	)	)	PUNCT
ftr-504	510	6	.	.	PUNCT
ftr-504	511	1	see	see	VERB
ftr-504	511	2	supra	supra	PROPN
ftr-504	511	3	note	note	NOUN
ftr-504	511	4	9	9	NUM
ftr-504	511	5	for	for	ADP
ftr-504	511	6	the	the	DET
ftr-504	511	7	text	text	NOUN
ftr-504	511	8	of	of	ADP
ftr-504	511	9	§	§	PROPN
ftr-504	511	10	75	75	NUM
ftr-504	511	11	1(c	1(c	NUM
ftr-504	511	12	)	)	PUNCT
ftr-504	511	13	as	as	SCONJ
ftr-504	511	14	amended	amend	VERB
ftr-504	511	15	by	by	ADP
ftr-504	511	16	obra	obra	PROPN
ftr-504	511	17	1993	1993	NUM
ftr-504	511	18	.	.	PUNCT
ftr-504	512	1	84	84	NUM
ftr-504	512	2	.	.	PUNCT
ftr-504	513	1	staff	staff	NOUN
ftr-504	513	2	of	of	ADP
ftr-504	513	3	senate	senate	PROPN
ftr-504	513	4	comm	comm	NOUN
ftr-504	513	5	.	.	PUNCT
ftr-504	514	1	on	on	ADP
ftr-504	514	2	the	the	DET
ftr-504	514	3	budget	budget	NOUN
ftr-504	514	4	,	,	PUNCT
ftr-504	514	5	supra	supra	PROPN
ftr-504	514	6	note	note	NOUN
ftr-504	514	7	79	79	NUM
ftr-504	514	8	,	,	PUNCT
ftr-504	514	9	at	at	ADP
ftr-504	514	10	426	426	NUM
ftr-504	514	11	;	;	PUNCT
ftr-504	514	12	h.r	h.r	PROPN
ftr-504	514	13	.	.	PROPN
ftr-504	514	14	rep	rep	PROPN
ftr-504	514	15	.	.	PROPN
ftr-504	515	1	no	no	PROPN
ftr-504	515	2	.	.	PUNCT
ftr-504	516	1	il1	il1	PROPN
ftr-504	516	2	,	,	PUNCT
ftr-504	516	3	supra	supra	PROPN
ftr-504	516	4	note	note	PROPN
ftr-504	516	5	79	79	NUM
ftr-504	516	6	,	,	PUNCT
ftr-504	516	7	at	at	ADP
ftr-504	516	8	782	782	NUM
ftr-504	516	9	,	,	PUNCT
ftr-504	516	10	reprinted	reprint	VERB
ftr-504	516	11	in	in	ADP
ftr-504	516	12	1993	1993	NUM
ftr-504	516	13	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-504	516	14	at	at	ADP
ftr-504	516	15	1013	1013	NUM
ftr-504	516	16	.	.	PUNCT
ftr-504	517	1	85	85	NUM
ftr-504	517	2	.	.	PUNCT
ftr-504	518	1	staff	staff	NOUN
ftr-504	518	2	of	of	ADP
ftr-504	518	3	senate	senate	PROPN
ftr-504	518	4	comm	comm	NOUN
ftr-504	518	5	.	.	PUNCT
ftr-504	519	1	on	on	ADP
ftr-504	519	2	the	the	DET
ftr-504	519	3	budget	budget	NOUN
ftr-504	519	4	,	,	PUNCT
ftr-504	519	5	supra	supra	PROPN
ftr-504	519	6	note	note	NOUN
ftr-504	519	7	79	79	NUM
ftr-504	519	8	,	,	PUNCT
ftr-504	519	9	at	at	ADP
ftr-504	519	10	426	426	NUM
ftr-504	519	11	;	;	PUNCT
ftr-504	519	12	h.r	h.r	PROPN
ftr-504	519	13	.	.	PROPN
ftr-504	519	14	rep	rep	PROPN
ftr-504	519	15	.	.	PROPN
ftr-504	520	1	no	no	INTJ
ftr-504	520	2	.	.	PUNCT
ftr-504	521	1	i	i	PRON
ftr-504	521	2	11	11	NUM
ftr-504	521	3	,	,	PUNCT
ftr-504	521	4	supra	supra	NOUN
ftr-504	521	5	note	note	NOUN
ftr-504	521	6	79	79	NUM
ftr-504	521	7	,	,	PUNCT
ftr-504	521	8	at	at	ADP
ftr-504	521	9	782	782	NUM
ftr-504	521	10	,	,	PUNCT
ftr-504	521	11	reprinted	reprint	VERB
ftr-504	521	12	in	in	ADP
ftr-504	521	13	1993	1993	NUM
ftr-504	521	14	u.s.c.c.a.n	u.s.c.c.a.n	NOUN
ftr-504	521	15	.	.	PUNCT
ftr-504	522	1	at	at	ADP
ftr-504	522	2	1013	1013	NUM
ftr-504	522	3	.	.	PUNCT
ftr-504	522	4	86	86	NUM
ftr-504	522	5	.	.	PUNCT
ftr-504	523	1	as	as	ADP
ftr-504	523	2	discussed	discuss	VERB
ftr-504	523	3	infra	infra	NOUN
ftr-504	523	4	text	text	NOUN
ftr-504	523	5	accompanying	accompany	VERB
ftr-504	523	6	notes	note	NOUN
ftr-504	523	7	90	90	NUM
ftr-504	523	8	-	-	SYM
ftr-504	523	9	97	97	NUM
ftr-504	523	10	,	,	PUNCT
ftr-504	523	11	under	under	ADP
ftr-504	523	12	obra	obra	PROPN
ftr-504	523	13	1993	1993	NUM
ftr-504	523	14	's	's	PART
ftr-504	523	15	amendments	amendment	NOUN
ftr-504	523	16	to	to	ADP
ftr-504	523	17	§	§	PROPN
ftr-504	523	18	736	736	NUM
ftr-504	523	19	,	,	PUNCT
ftr-504	523	20	only	only	ADV
ftr-504	523	21	services	service	NOUN
ftr-504	523	22	-	-	PUNCT
ftr-504	523	23	oriented	orient	VERB
ftr-504	523	24	partnerships	partnership	NOUN
ftr-504	523	25	may	may	AUX
ftr-504	523	26	treat	treat	VERB
ftr-504	523	27	payments	payment	NOUN
ftr-504	523	28	for	for	ADP
ftr-504	523	29	a	a	DET
ftr-504	523	30	retiring	retire	VERB
ftr-504	523	31	partner	partner	NOUN
ftr-504	523	32	's	's	PART
ftr-504	523	33	share	share	NOUN
ftr-504	523	34	of	of	ADP
ftr-504	523	35	traditional	traditional	ADJ
ftr-504	523	36	unrealized	unrealized	ADJ
ftr-504	523	37	receivables	receivables	NOUN
ftr-504	523	38	as	as	ADP
ftr-504	523	39	§	§	PROPN
ftr-504	523	40	736(a	736(a	PROPN
ftr-504	523	41	)	)	PUNCT
ftr-504	523	42	payments	payment	NOUN
ftr-504	523	43	.	.	PUNCT
ftr-504	524	1	87	87	NUM
ftr-504	524	2	.	.	PUNCT
ftr-504	525	1	see	see	VERB
ftr-504	525	2	supra	supra	PROPN
ftr-504	525	3	notes	note	VERB
ftr-504	525	4	53	53	NUM
ftr-504	525	5	-	-	SYM
ftr-504	525	6	54	54	NUM
ftr-504	525	7	and	and	CCONJ
ftr-504	525	8	accompanying	accompany	VERB
ftr-504	525	9	text	text	NOUN
ftr-504	525	10	.	.	PUNCT
ftr-504	526	1	[	[	X
ftr-504	526	2	vol	vol	NOUN
ftr-504	526	3	1:12	1:12	NUM
ftr-504	526	4	reassessing	reassess	VERB
ftr-504	526	5	sales	sale	NOUN
ftr-504	526	6	and	and	CCONJ
ftr-504	526	7	liquidations	liquidation	NOUN
ftr-504	526	8	of	of	ADP
ftr-504	526	9	partnership	partnership	NOUN
ftr-504	526	10	interests	interest	NOUN
ftr-504	526	11	to	to	ADP
ftr-504	526	12	these	these	DET
ftr-504	526	13	items.88	items.88	NOUN
ftr-504	526	14	the	the	DET
ftr-504	526	15	remainder	remainder	NOUN
ftr-504	526	16	of	of	ADP
ftr-504	526	17	the	the	DET
ftr-504	526	18	retiring	retire	VERB
ftr-504	526	19	partner	partner	NOUN
ftr-504	526	20	's	's	PART
ftr-504	526	21	section	section	NOUN
ftr-504	526	22	736(b	736(b	PROPN
ftr-504	526	23	)	)	PUNCT
ftr-504	526	24	payments	payment	NOUN
ftr-504	526	25	will	will	AUX
ftr-504	526	26	be	be	AUX
ftr-504	526	27	treated	treat	VERB
ftr-504	526	28	as	as	ADP
ftr-504	526	29	a	a	DET
ftr-504	526	30	distribution	distribution	NOUN
ftr-504	526	31	under	under	ADP
ftr-504	526	32	section	section	NOUN
ftr-504	526	33	731	731	NUM
ftr-504	526	34	.	.	PUNCT
ftr-504	527	1	4	4	NUM
ftr-504	527	2	.	.	X
ftr-504	527	3	amendment	amendment	NOUN
ftr-504	527	4	of	of	ADP
ftr-504	527	5	section	section	NOUN
ftr-504	527	6	736(b).-at	736(b).-at	NUM
ftr-504	527	7	the	the	DET
ftr-504	527	8	heart	heart	NOUN
ftr-504	527	9	of	of	ADP
ftr-504	527	10	the	the	DET
ftr-504	527	11	changes	change	NOUN
ftr-504	527	12	affecting	affect	VERB
ftr-504	527	13	the	the	DET
ftr-504	527	14	liquidation	liquidation	NOUN
ftr-504	527	15	of	of	ADP
ftr-504	527	16	a	a	DET
ftr-504	527	17	partner	partner	NOUN
ftr-504	527	18	's	's	PART
ftr-504	527	19	interest	interest	NOUN
ftr-504	527	20	under	under	ADP
ftr-504	527	21	section	section	NOUN
ftr-504	527	22	736	736	NUM
ftr-504	527	23	was	be	AUX
ftr-504	527	24	congress	congress	PROPN
ftr-504	527	25	's	's	PART
ftr-504	527	26	amendment	amendment	NOUN
ftr-504	527	27	of	of	ADP
ftr-504	527	28	section	section	NOUN
ftr-504	527	29	736(b	736(b	PROPN
ftr-504	527	30	)	)	PUNCT
ftr-504	527	31	.	.	PUNCT
ftr-504	528	1	as	as	SCONJ
ftr-504	528	2	under	under	ADP
ftr-504	528	3	prior	prior	ADJ
ftr-504	528	4	law	law	NOUN
ftr-504	528	5	,	,	PUNCT
ftr-504	528	6	section	section	NOUN
ftr-504	528	7	736(b)(1	736(b)(1	NOUN
ftr-504	528	8	)	)	PUNCT
ftr-504	528	9	treats	treat	VERB
ftr-504	528	10	payments	payment	NOUN
ftr-504	528	11	for	for	ADP
ftr-504	528	12	a	a	DET
ftr-504	528	13	partner	partner	NOUN
ftr-504	528	14	's	's	PART
ftr-504	528	15	share	share	NOUN
ftr-504	528	16	of	of	ADP
ftr-504	528	17	partnership	partnership	NOUN
ftr-504	528	18	property	property	NOUN
ftr-504	528	19	as	as	ADP
ftr-504	528	20	a	a	DET
ftr-504	528	21	distribution	distribution	NOUN
ftr-504	528	22	to	to	ADP
ftr-504	528	23	the	the	DET
ftr-504	528	24	retiring	retire	VERB
ftr-504	528	25	partner	partner	NOUN
ftr-504	528	26	,	,	PUNCT
ftr-504	528	27	while	while	SCONJ
ftr-504	528	28	section	section	NOUN
ftr-504	528	29	736(b)(2	736(b)(2	NOUN
ftr-504	528	30	)	)	PUNCT
ftr-504	528	31	excludes	exclude	NOUN
ftr-504	528	32	from	from	ADP
ftr-504	528	33	this	this	DET
ftr-504	528	34	treatment	treatment	NOUN
ftr-504	528	35	payments	payment	NOUN
ftr-504	528	36	for	for	ADP
ftr-504	528	37	a	a	DET
ftr-504	528	38	retiring	retire	VERB
ftr-504	528	39	partner	partner	NOUN
ftr-504	528	40	's	's	PART
ftr-504	528	41	share	share	NOUN
ftr-504	528	42	of	of	ADP
ftr-504	528	43	unstated	unstated	ADJ
ftr-504	528	44	good	good	ADJ
ftr-504	528	45	will	will	NOUN
ftr-504	528	46	and	and	CCONJ
ftr-504	528	47	unrealized	unrealized	ADJ
ftr-504	528	48	receivables	receivables	NOUN
ftr-504	528	49	(	(	PUNCT
ftr-504	528	50	now	now	ADV
ftr-504	528	51	meaning	mean	VERB
ftr-504	528	52	only	only	ADV
ftr-504	528	53	traditional	traditional	ADJ
ftr-504	528	54	unrealized	unrealized	ADJ
ftr-504	528	55	receivables	receivables	NOUN
ftr-504	528	56	)	)	PUNCT
ftr-504	528	57	89	89	NUM
ftr-504	528	58	and	and	CCONJ
ftr-504	528	59	places	place	VERB
ftr-504	528	60	them	they	PRON
ftr-504	528	61	into	into	ADP
ftr-504	528	62	section	section	NOUN
ftr-504	528	63	736(a	736(a	PROPN
ftr-504	528	64	)	)	PUNCT
ftr-504	528	65	,	,	PUNCT
ftr-504	528	66	where	where	SCONJ
ftr-504	528	67	they	they	PRON
ftr-504	528	68	are	be	AUX
ftr-504	528	69	characterized	characterize	VERB
ftr-504	528	70	as	as	ADP
ftr-504	528	71	a	a	DET
ftr-504	528	72	distributive	distributive	ADJ
ftr-504	528	73	share	share	NOUN
ftr-504	528	74	of	of	ADP
ftr-504	528	75	partnership	partnership	NOUN
ftr-504	528	76	income	income	NOUN
ftr-504	528	77	or	or	CCONJ
ftr-504	528	78	a	a	DET
ftr-504	528	79	guaranteed	guarantee	VERB
ftr-504	528	80	payment	payment	NOUN
ftr-504	528	81	.	.	PUNCT
ftr-504	529	1	obra	obra	NOUN
ftr-504	529	2	1993	1993	NUM
ftr-504	529	3	added	add	VERB
ftr-504	529	4	a	a	DET
ftr-504	529	5	new	new	ADJ
ftr-504	529	6	paragraph	paragraph	NOUN
ftr-504	529	7	(	(	PUNCT
ftr-504	529	8	3	3	NUM
ftr-504	529	9	)	)	PUNCT
ftr-504	529	10	to	to	PART
ftr-504	529	11	subsection	subsection	VERB
ftr-504	529	12	736(b	736(b	PROPN
ftr-504	529	13	)	)	PUNCT
ftr-504	529	14	,	,	PUNCT
ftr-504	529	15	which	which	PRON
ftr-504	529	16	provides	provide	VERB
ftr-504	529	17	that	that	DET
ftr-504	529	18	section	section	NOUN
ftr-504	529	19	736(b)(2	736(b)(2	NOUN
ftr-504	529	20	)	)	PUNCT
ftr-504	529	21	will	will	AUX
ftr-504	529	22	apply	apply	VERB
ftr-504	529	23	only	only	ADV
ftr-504	529	24	if	if	SCONJ
ftr-504	529	25	the	the	DET
ftr-504	529	26	retiring	retire	VERB
ftr-504	529	27	or	or	CCONJ
ftr-504	529	28	deceased	deceased	ADJ
ftr-504	529	29	partner	partner	NOUN
ftr-504	529	30	was	be	AUX
ftr-504	529	31	a	a	DET
ftr-504	529	32	general	general	ADJ
ftr-504	529	33	partner	partner	NOUN
ftr-504	529	34	in	in	ADP
ftr-504	529	35	a	a	DET
ftr-504	529	36	partnership	partnership	NOUN
ftr-504	529	37	for	for	ADP
ftr-504	529	38	which	which	PRON
ftr-504	529	39	capital	capital	NOUN
ftr-504	529	40	is	be	AUX
ftr-504	529	41	not	not	PART
ftr-504	529	42	a	a	DET
ftr-504	529	43	material	material	NOUN
ftr-504	529	44	incomeproducing	incomeproduce	VERB
ftr-504	529	45	factor.90	factor.90	ADP
ftr-504	529	46	the	the	DET
ftr-504	529	47	determination	determination	NOUN
ftr-504	529	48	of	of	ADP
ftr-504	529	49	whether	whether	SCONJ
ftr-504	529	50	capital	capital	NOUN
ftr-504	529	51	is	be	AUX
ftr-504	529	52	a	a	DET
ftr-504	529	53	material	material	NOUN
ftr-504	529	54	88	88	NUM
ftr-504	529	55	.	.	PUNCT
ftr-504	530	1	the	the	DET
ftr-504	530	2	partnership	partnership	NOUN
ftr-504	530	3	will	will	AUX
ftr-504	530	4	obtain	obtain	VERB
ftr-504	530	5	an	an	DET
ftr-504	530	6	increased	increased	ADJ
ftr-504	530	7	basis	basis	NOUN
ftr-504	530	8	in	in	ADP
ftr-504	530	9	the	the	DET
ftr-504	530	10	retiring	retire	VERB
ftr-504	530	11	partner	partner	NOUN
ftr-504	530	12	's	's	PART
ftr-504	530	13	share	share	NOUN
ftr-504	530	14	of	of	ADP
ftr-504	530	15	these	these	DET
ftr-504	530	16	nontraditional	nontraditional	ADJ
ftr-504	530	17	unrealized	unrealized	ADJ
ftr-504	530	18	receivables	receivables	NOUN
ftr-504	530	19	and	and	CCONJ
ftr-504	530	20	substantially	substantially	ADV
ftr-504	530	21	appreciated	appreciate	VERB
ftr-504	530	22	inventory	inventory	NOUN
ftr-504	530	23	by	by	ADP
ftr-504	530	24	being	be	AUX
ftr-504	530	25	deemed	deem	VERB
ftr-504	530	26	to	to	PART
ftr-504	530	27	have	have	AUX
ftr-504	530	28	purchased	purchase	VERB
ftr-504	530	29	these	these	DET
ftr-504	530	30	items	item	NOUN
ftr-504	530	31	from	from	ADP
ftr-504	530	32	the	the	DET
ftr-504	530	33	retiring	retire	VERB
ftr-504	530	34	partner	partner	NOUN
ftr-504	530	35	under	under	ADP
ftr-504	530	36	§	§	PROPN
ftr-504	530	37	75	75	NUM
ftr-504	530	38	1(b	1(b	NUM
ftr-504	530	39	)	)	PUNCT
ftr-504	530	40	.	.	PUNCT
ftr-504	531	1	see	see	VERB
ftr-504	531	2	supra	supra	PROPN
ftr-504	531	3	note	note	PROPN
ftr-504	531	4	62	62	NUM
ftr-504	531	5	and	and	CCONJ
ftr-504	531	6	accompanying	accompany	VERB
ftr-504	531	7	text	text	NOUN
ftr-504	531	8	.	.	PUNCT
ftr-504	532	1	89	89	NUM
ftr-504	532	2	.	.	PUNCT
ftr-504	533	1	under	under	ADP
ftr-504	533	2	the	the	DET
ftr-504	533	3	obra	obra	NOUN
ftr-504	533	4	1993	1993	NUM
ftr-504	533	5	amendments	amendment	NOUN
ftr-504	533	6	to	to	ADP
ftr-504	533	7	§	§	PROPN
ftr-504	533	8	751(c	751(c	PROPN
ftr-504	533	9	)	)	PUNCT
ftr-504	533	10	.	.	PUNCT
ftr-504	534	1	the	the	DET
ftr-504	534	2	term	term	NOUN
ftr-504	534	3	"	"	PUNCT
ftr-504	534	4	unrealized	unrealized	ADJ
ftr-504	534	5	receivables	receivables	NOUN
ftr-504	534	6	"	"	PUNCT
ftr-504	534	7	means	mean	NOUN
ftr-504	534	8	,	,	PUNCT
ftr-504	534	9	for	for	ADP
ftr-504	534	10	§	§	PROPN
ftr-504	534	11	736	736	NUM
ftr-504	534	12	purposes	purpose	NOUN
ftr-504	534	13	,	,	PUNCT
ftr-504	534	14	only	only	ADV
ftr-504	534	15	traditional	traditional	ADJ
ftr-504	534	16	unrealized	unrealized	ADJ
ftr-504	534	17	receivables	receivables	NOUN
ftr-504	534	18	.	.	PUNCT
ftr-504	535	1	irc	irc	PROPN
ftr-504	535	2	§	§	PROPN
ftr-504	535	3	751	751	NUM
ftr-504	535	4	(	(	PUNCT
ftr-504	535	5	c	c	NOUN
ftr-504	535	6	)	)	PUNCT
ftr-504	535	7	.	.	PUNCT
ftr-504	536	1	see	see	VERB
ftr-504	536	2	supra	supra	ADJ
ftr-504	536	3	text	text	NOUN
ftr-504	536	4	accompanying	accompanying	ADJ
ftr-504	536	5	notes	note	NOUN
ftr-504	536	6	83	83	NUM
ftr-504	536	7	-	-	SYM
ftr-504	536	8	86	86	NUM
ftr-504	536	9	for	for	ADP
ftr-504	536	10	a	a	DET
ftr-504	536	11	discussion	discussion	NOUN
ftr-504	536	12	of	of	ADP
ftr-504	536	13	this	this	DET
ftr-504	536	14	change	change	NOUN
ftr-504	536	15	.	.	PUNCT
ftr-504	537	1	90	90	NUM
ftr-504	537	2	.	.	PUNCT
ftr-504	538	1	as	as	SCONJ
ftr-504	538	2	amended	amend	VERB
ftr-504	538	3	by	by	ADP
ftr-504	538	4	obra	obra	PROPN
ftr-504	538	5	1993	1993	NUM
ftr-504	538	6	,	,	PUNCT
ftr-504	538	7	§	§	PROPN
ftr-504	538	8	736	736	NUM
ftr-504	538	9	provides	provide	VERB
ftr-504	538	10	as	as	SCONJ
ftr-504	538	11	follows	follow	VERB
ftr-504	538	12	:	:	PUNCT
ftr-504	538	13	(	(	PUNCT
ftr-504	538	14	a	a	X
ftr-504	538	15	)	)	PUNCT
ftr-504	538	16	payments	payment	NOUN
ftr-504	538	17	considered	consider	VERB
ftr-504	538	18	as	as	ADP
ftr-504	538	19	distributive	distributive	ADJ
ftr-504	538	20	share	share	NOUN
ftr-504	538	21	or	or	CCONJ
ftr-504	538	22	guaranteed	guarantee	VERB
ftr-504	538	23	paymenl	paymenl	NOUN
ftr-504	538	24	-	-	PUNCT
ftr-504	538	25	payments	payment	NOUN
ftr-504	538	26	made	make	VERB
ftr-504	538	27	in	in	ADP
ftr-504	538	28	liquidation	liquidation	NOUN
ftr-504	538	29	of	of	ADP
ftr-504	538	30	the	the	DET
ftr-504	538	31	interest	interest	NOUN
ftr-504	538	32	of	of	ADP
ftr-504	538	33	a	a	DET
ftr-504	538	34	retiring	retire	VERB
ftr-504	538	35	partner	partner	NOUN
ftr-504	538	36	or	or	CCONJ
ftr-504	538	37	a	a	DET
ftr-504	538	38	deceased	deceased	ADJ
ftr-504	538	39	partner	partner	NOUN
ftr-504	538	40	shall	shall	AUX
ftr-504	538	41	,	,	PUNCT
ftr-504	538	42	except	except	SCONJ
ftr-504	538	43	as	as	SCONJ
ftr-504	538	44	provided	provide	VERB
ftr-504	538	45	in	in	ADP
ftr-504	538	46	subsection	subsection	NOUN
ftr-504	538	47	(	(	PUNCT
ftr-504	538	48	b	b	NOUN
ftr-504	538	49	)	)	PUNCT
ftr-504	538	50	.	.	PUNCT
ftr-504	539	1	be	be	AUX
ftr-504	539	2	considered(1	considered(1	NOUN
ftr-504	539	3	)	)	PUNCT
ftr-504	539	4	as	as	ADP
ftr-504	539	5	a	a	DET
ftr-504	539	6	distributive	distributive	ADJ
ftr-504	539	7	share	share	NOUN
ftr-504	539	8	to	to	ADP
ftr-504	539	9	the	the	DET
ftr-504	539	10	recipient	recipient	NOUN
ftr-504	539	11	of	of	ADP
ftr-504	539	12	partnership	partnership	NOUN
ftr-504	539	13	income	income	NOUN
ftr-504	539	14	if	if	SCONJ
ftr-504	539	15	the	the	DET
ftr-504	539	16	amount	amount	NOUN
ftr-504	539	17	thereof	thereof	ADV
ftr-504	539	18	is	be	AUX
ftr-504	539	19	determined	determine	VERB
ftr-504	539	20	with	with	ADP
ftr-504	539	21	regard	regard	NOUN
ftr-504	539	22	to	to	ADP
ftr-504	539	23	the	the	DET
ftr-504	539	24	income	income	NOUN
ftr-504	539	25	of	of	ADP
ftr-504	539	26	the	the	DET
ftr-504	539	27	partnership	partnership	NOUN
ftr-504	539	28	,	,	PUNCT
ftr-504	539	29	or	or	CCONJ
ftr-504	539	30	(	(	PUNCT
ftr-504	539	31	2	2	NUM
ftr-504	539	32	)	)	PUNCT
ftr-504	539	33	as	as	ADP
ftr-504	539	34	a	a	DET
ftr-504	539	35	guaranteed	guarantee	VERB
ftr-504	539	36	payment	payment	NOUN
ftr-504	539	37	described	describe	VERB
ftr-504	539	38	in	in	ADP
ftr-504	539	39	section	section	NOUN
ftr-504	539	40	707(c	707(c	PROPN
ftr-504	539	41	)	)	PUNCT
ftr-504	539	42	if	if	SCONJ
ftr-504	539	43	the	the	DET
ftr-504	539	44	amount	amount	NOUN
ftr-504	539	45	thereof	thereof	ADV
ftr-504	539	46	is	be	AUX
ftr-504	539	47	determined	determine	VERB
ftr-504	539	48	without	without	ADP
ftr-504	539	49	regard	regard	NOUN
ftr-504	539	50	to	to	ADP
ftr-504	539	51	the	the	DET
ftr-504	539	52	income	income	NOUN
ftr-504	539	53	of	of	ADP
ftr-504	539	54	the	the	DET
ftr-504	539	55	partnership	partnership	NOUN
ftr-504	539	56	.	.	PUNCT
ftr-504	540	1	(	(	PUNCT
ftr-504	540	2	b	b	X
ftr-504	540	3	)	)	PUNCT
ftr-504	540	4	payments	payment	NOUN
ftr-504	540	5	for	for	ADP
ftr-504	540	6	interest	interest	NOUN
ftr-504	540	7	in	in	ADP
ftr-504	540	8	partnership.(1	partnership.(1	NOUN
ftr-504	540	9	)	)	PUNCT
ftr-504	540	10	general	general	ADJ
ftr-504	540	11	rule.-payments	rule.-payment	NOUN
ftr-504	540	12	made	make	VERB
ftr-504	540	13	in	in	ADP
ftr-504	540	14	liquidation	liquidation	NOUN
ftr-504	540	15	of	of	ADP
ftr-504	540	16	the	the	DET
ftr-504	540	17	interest	interest	NOUN
ftr-504	540	18	of	of	ADP
ftr-504	540	19	a	a	DET
ftr-504	540	20	retiring	retire	VERB
ftr-504	540	21	partner	partner	NOUN
ftr-504	540	22	or	or	CCONJ
ftr-504	540	23	a	a	DET
ftr-504	540	24	deceased	deceased	ADJ
ftr-504	540	25	partner	partner	NOUN
ftr-504	540	26	shall	shall	AUX
ftr-504	540	27	,	,	PUNCT
ftr-504	540	28	to	to	ADP
ftr-504	540	29	the	the	DET
ftr-504	540	30	extent	extent	NOUN
ftr-504	540	31	such	such	ADJ
ftr-504	540	32	payments	payment	NOUN
ftr-504	540	33	(	(	PUNCT
ftr-504	540	34	other	other	ADJ
ftr-504	540	35	than	than	ADP
ftr-504	540	36	payments	payment	NOUN
ftr-504	540	37	described	describe	VERB
ftr-504	540	38	in	in	ADP
ftr-504	540	39	paragraph	paragraph	NOUN
ftr-504	540	40	(	(	PUNCT
ftr-504	540	41	2	2	NUM
ftr-504	540	42	)	)	PUNCT
ftr-504	540	43	)	)	PUNCT
ftr-504	540	44	are	be	AUX
ftr-504	540	45	determined	determine	VERB
ftr-504	540	46	,	,	PUNCT
ftr-504	540	47	under	under	ADP
ftr-504	540	48	regulations	regulation	NOUN
ftr-504	540	49	prescribed	prescribe	VERB
ftr-504	540	50	by	by	ADP
ftr-504	540	51	the	the	DET
ftr-504	540	52	secretary	secretary	NOUN
ftr-504	540	53	,	,	PUNCT
ftr-504	540	54	to	to	PART
ftr-504	540	55	be	be	AUX
ftr-504	540	56	made	make	VERB
ftr-504	540	57	in	in	ADP
ftr-504	540	58	exchange	exchange	NOUN
ftr-504	540	59	for	for	ADP
ftr-504	540	60	the	the	DET
ftr-504	540	61	interest	interest	NOUN
ftr-504	540	62	of	of	ADP
ftr-504	540	63	such	such	ADJ
ftr-504	540	64	partner	partner	NOUN
ftr-504	540	65	in	in	ADP
ftr-504	540	66	partnership	partnership	NOUN
ftr-504	540	67	property	property	NOUN
ftr-504	540	68	,	,	PUNCT
ftr-504	540	69	be	be	AUX
ftr-504	540	70	considered	consider	VERB
ftr-504	540	71	as	as	ADP
ftr-504	540	72	a	a	DET
ftr-504	540	73	distribution	distribution	NOUN
ftr-504	540	74	by	by	ADP
ftr-504	540	75	the	the	DET
ftr-504	540	76	partnership	partnership	NOUN
ftr-504	540	77	and	and	CCONJ
ftr-504	540	78	not	not	PART
ftr-504	540	79	as	as	ADP
ftr-504	540	80	a	a	DET
ftr-504	540	81	distributive	distributive	ADJ
ftr-504	540	82	share	share	NOUN
ftr-504	540	83	or	or	CCONJ
ftr-504	540	84	guaranteed	guarantee	VERB
ftr-504	540	85	payment	payment	NOUN
ftr-504	540	86	under	under	ADP
ftr-504	540	87	subsection	subsection	NOUN
ftr-504	540	88	(	(	PUNCT
ftr-504	540	89	a	a	NOUN
ftr-504	540	90	)	)	PUNCT
ftr-504	540	91	.	.	PUNCT
ftr-504	541	1	(	(	PUNCT
ftr-504	541	2	2	2	X
ftr-504	541	3	)	)	PUNCT
ftr-504	541	4	special	special	ADJ
ftr-504	541	5	rules.-for	rules.-for	ADP
ftr-504	541	6	purposes	purpose	NOUN
ftr-504	541	7	of	of	ADP
ftr-504	541	8	this	this	DET
ftr-504	541	9	subsection	subsection	NOUN
ftr-504	541	10	,	,	PUNCT
ftr-504	541	11	payments	payment	NOUN
ftr-504	541	12	in	in	ADP
ftr-504	541	13	exchange	exchange	NOUN
ftr-504	541	14	for	for	ADP
ftr-504	541	15	an	an	DET
ftr-504	541	16	interest	interest	NOUN
ftr-504	541	17	in	in	ADP
ftr-504	541	18	partnership	partnership	NOUN
ftr-504	541	19	property	property	NOUN
ftr-504	541	20	shall	shall	AUX
ftr-504	541	21	not	not	PART
ftr-504	541	22	include	include	VERB
ftr-504	541	23	amounts	amount	NOUN
ftr-504	541	24	paid	pay	VERB
ftr-504	541	25	for19941	for19941	PROPN
ftr-504	541	26	florida	florida	PROPN
ftr-504	541	27	tax	tax	PROPN
ftr-504	541	28	review	review	NOUN
ftr-504	541	29	income	income	NOUN
ftr-504	541	30	-	-	PUNCT
ftr-504	541	31	producing	produce	VERB
ftr-504	541	32	factor	factor	NOUN
ftr-504	541	33	is	be	AUX
ftr-504	541	34	to	to	PART
ftr-504	541	35	be	be	AUX
ftr-504	541	36	made	make	VERB
ftr-504	541	37	under	under	ADP
ftr-504	541	38	principles	principle	NOUN
ftr-504	541	39	of	of	ADP
ftr-504	541	40	present	present	ADJ
ftr-504	541	41	and	and	CCONJ
ftr-504	541	42	prior	prior	ADJ
ftr-504	541	43	law.9	law.9	PROPN
ftr-504	541	44	(	(	PUNCT
ftr-504	541	45	a	a	NOUN
ftr-504	541	46	)	)	PUNCT
ftr-504	541	47	unrealized	unrealized	ADJ
ftr-504	541	48	receivables	receivables	NOUN
ftr-504	541	49	of	of	ADP
ftr-504	541	50	the	the	DET
ftr-504	541	51	partnership	partnership	NOUN
ftr-504	541	52	(	(	PUNCT
ftr-504	541	53	as	as	SCONJ
ftr-504	541	54	defined	define	VERB
ftr-504	541	55	in	in	ADP
ftr-504	541	56	section	section	NOUN
ftr-504	541	57	75	75	NUM
ftr-504	541	58	1(c	1(c	NUM
ftr-504	541	59	)	)	PUNCT
ftr-504	541	60	)	)	PUNCT
ftr-504	541	61	,	,	PUNCT
ftr-504	541	62	or	or	CCONJ
ftr-504	541	63	(	(	PUNCT
ftr-504	541	64	b	b	X
ftr-504	541	65	)	)	PUNCT
ftr-504	541	66	good	good	ADJ
ftr-504	541	67	will	will	NOUN
ftr-504	541	68	of	of	ADP
ftr-504	541	69	the	the	DET
ftr-504	541	70	partnership	partnership	NOUN
ftr-504	541	71	,	,	PUNCT
ftr-504	541	72	except	except	SCONJ
ftr-504	541	73	to	to	ADP
ftr-504	541	74	the	the	DET
ftr-504	541	75	extent	extent	NOUN
ftr-504	541	76	that	that	SCONJ
ftr-504	541	77	the	the	DET
ftr-504	541	78	partnership	partnership	NOUN
ftr-504	541	79	agreement	agreement	NOUN
ftr-504	541	80	provides	provide	VERB
ftr-504	541	81	for	for	ADP
ftr-504	541	82	a	a	DET
ftr-504	541	83	payment	payment	NOUN
ftr-504	541	84	with	with	ADP
ftr-504	541	85	respect	respect	NOUN
ftr-504	541	86	to	to	ADP
ftr-504	541	87	good	good	ADJ
ftr-504	541	88	will	will	NOUN
ftr-504	541	89	.	.	PUNCT
ftr-504	542	1	(	(	PUNCT
ftr-504	542	2	3	3	X
ftr-504	542	3	)	)	PUNCT
ftr-504	542	4	limitation	limitation	NOUN
ftr-504	542	5	on	on	ADP
ftr-504	542	6	application	application	NOUN
ftr-504	542	7	of	of	ADP
ftr-504	542	8	paragraph	paragraph	NOUN
ftr-504	542	9	(	(	PUNCT
ftr-504	542	10	2).-paragraph	2).-paragraph	PROPN
ftr-504	542	11	(	(	PUNCT
ftr-504	542	12	2	2	NUM
ftr-504	542	13	)	)	PUNCT
ftr-504	542	14	shall	shall	AUX
ftr-504	542	15	apply	apply	VERB
ftr-504	542	16	only	only	ADV
ftr-504	542	17	if(a	if(a	NOUN
ftr-504	542	18	)	)	PUNCT
ftr-504	542	19	capital	capital	NOUN
ftr-504	542	20	is	be	AUX
ftr-504	542	21	not	not	PART
ftr-504	542	22	a	a	DET
ftr-504	542	23	material	material	ADJ
ftr-504	542	24	income	income	NOUN
ftr-504	542	25	-	-	PUNCT
ftr-504	542	26	producing	produce	VERB
ftr-504	542	27	factor	factor	NOUN
ftr-504	542	28	for	for	ADP
ftr-504	542	29	the	the	DET
ftr-504	542	30	partnership	partnership	NOUN
ftr-504	542	31	,	,	PUNCT
ftr-504	542	32	and	and	CCONJ
ftr-504	542	33	(	(	PUNCT
ftr-504	542	34	b	b	X
ftr-504	542	35	)	)	PUNCT
ftr-504	542	36	the	the	DET
ftr-504	542	37	retiring	retire	VERB
ftr-504	542	38	or	or	CCONJ
ftr-504	542	39	deceased	deceased	ADJ
ftr-504	542	40	partner	partner	NOUN
ftr-504	542	41	was	be	AUX
ftr-504	542	42	a	a	DET
ftr-504	542	43	general	general	ADJ
ftr-504	542	44	partner	partner	NOUN
ftr-504	542	45	in	in	ADP
ftr-504	542	46	the	the	DET
ftr-504	542	47	partnership	partnership	NOUN
ftr-504	542	48	.	.	PUNCT
ftr-504	543	1	irc	irc	PROPN
ftr-504	543	2	§	§	PROPN
ftr-504	543	3	736	736	NUM
ftr-504	543	4	,	,	PUNCT
ftr-504	543	5	amended	amend	VERB
ftr-504	543	6	by	by	ADP
ftr-504	543	7	obra	obra	PROPN
ftr-504	543	8	1993	1993	NUM
ftr-504	543	9	,	,	PUNCT
ftr-504	543	10	supra	supra	PROPN
ftr-504	543	11	note	note	NOUN
ftr-504	543	12	1	1	NUM
ftr-504	543	13	,	,	PUNCT
ftr-504	543	14	§	§	PROPN
ftr-504	543	15	13262(a	13262(a	NOUN
ftr-504	543	16	)	)	PUNCT
ftr-504	543	17	,	,	PUNCT
ftr-504	543	18	107	107	NUM
ftr-504	543	19	stat	stat	NOUN
ftr-504	543	20	.	.	PUNCT
ftr-504	544	1	at	at	ADP
ftr-504	544	2	541	541	NUM
ftr-504	544	3	.	.	PUNCT
ftr-504	544	4	91	91	NUM
ftr-504	544	5	.	.	PUNCT
ftr-504	545	1	for	for	ADP
ftr-504	545	2	purposes	purpose	NOUN
ftr-504	545	3	of	of	ADP
ftr-504	545	4	§	§	PROPN
ftr-504	545	5	736	736	NUM
ftr-504	545	6	as	as	SCONJ
ftr-504	545	7	thus	thus	ADV
ftr-504	545	8	amended	amend	VERB
ftr-504	545	9	,	,	PUNCT
ftr-504	545	10	capital	capital	NOUN
ftr-504	545	11	is	be	AUX
ftr-504	545	12	not	not	PART
ftr-504	545	13	a	a	DET
ftr-504	545	14	material	material	ADJ
ftr-504	545	15	income	income	NOUN
ftr-504	545	16	-	-	PUNCT
ftr-504	545	17	producing	produce	VERB
ftr-504	545	18	factor	factor	NOUN
ftr-504	545	19	where	where	SCONJ
ftr-504	545	20	substantially	substantially	ADV
ftr-504	545	21	all	all	DET
ftr-504	545	22	the	the	DET
ftr-504	545	23	gross	gross	ADJ
ftr-504	545	24	income	income	NOUN
ftr-504	545	25	of	of	ADP
ftr-504	545	26	the	the	DET
ftr-504	545	27	business	business	NOUN
ftr-504	545	28	consists	consist	VERB
ftr-504	545	29	of	of	ADP
ftr-504	545	30	fees	fee	NOUN
ftr-504	545	31	,	,	PUNCT
ftr-504	545	32	commissions	commission	NOUN
ftr-504	545	33	,	,	PUNCT
ftr-504	545	34	or	or	CCONJ
ftr-504	545	35	other	other	ADJ
ftr-504	545	36	compensation	compensation	NOUN
ftr-504	545	37	for	for	ADP
ftr-504	545	38	personal	personal	ADJ
ftr-504	545	39	services	service	NOUN
ftr-504	545	40	performed	perform	VERB
ftr-504	545	41	by	by	ADP
ftr-504	545	42	an	an	DET
ftr-504	545	43	individual	individual	NOUN
ftr-504	545	44	.	.	PUNCT
ftr-504	546	1	the	the	DET
ftr-504	546	2	practice	practice	NOUN
ftr-504	546	3	of	of	ADP
ftr-504	546	4	his	his	PRON
ftr-504	546	5	or	or	CCONJ
ftr-504	546	6	her	her	PRON
ftr-504	546	7	profession	profession	NOUN
ftr-504	546	8	by	by	ADP
ftr-504	546	9	a	a	DET
ftr-504	546	10	doctor	doctor	NOUN
ftr-504	546	11	,	,	PUNCT
ftr-504	546	12	dentist	dentist	NOUN
ftr-504	546	13	,	,	PUNCT
ftr-504	546	14	lawyer	lawyer	NOUN
ftr-504	546	15	,	,	PUNCT
ftr-504	546	16	architect	architect	NOUN
ftr-504	546	17	,	,	PUNCT
ftr-504	546	18	or	or	CCONJ
ftr-504	546	19	accountant	accountant	NOUN
ftr-504	546	20	will	will	AUX
ftr-504	546	21	not	not	PART
ftr-504	546	22	,	,	PUNCT
ftr-504	546	23	as	as	ADP
ftr-504	546	24	such	such	ADJ
ftr-504	546	25	,	,	PUNCT
ftr-504	546	26	be	be	AUX
ftr-504	546	27	treated	treat	VERB
ftr-504	546	28	as	as	ADP
ftr-504	546	29	a	a	DET
ftr-504	546	30	trade	trade	NOUN
ftr-504	546	31	or	or	CCONJ
ftr-504	546	32	business	business	NOUN
ftr-504	546	33	in	in	ADP
ftr-504	546	34	which	which	PRON
ftr-504	546	35	capital	capital	NOUN
ftr-504	546	36	is	be	AUX
ftr-504	546	37	a	a	DET
ftr-504	546	38	material	material	ADJ
ftr-504	546	39	income	income	NOUN
ftr-504	546	40	-	-	PUNCT
ftr-504	546	41	producing	produce	VERB
ftr-504	546	42	factor	factor	NOUN
ftr-504	546	43	even	even	ADV
ftr-504	546	44	though	though	SCONJ
ftr-504	546	45	the	the	DET
ftr-504	546	46	practitioner	practitioner	NOUN
ftr-504	546	47	may	may	AUX
ftr-504	546	48	have	have	VERB
ftr-504	546	49	a	a	DET
ftr-504	546	50	substantial	substantial	ADJ
ftr-504	546	51	capital	capital	NOUN
ftr-504	546	52	investment	investment	NOUN
ftr-504	546	53	in	in	ADP
ftr-504	546	54	professional	professional	ADJ
ftr-504	546	55	equipment	equipment	NOUN
ftr-504	546	56	or	or	CCONJ
ftr-504	546	57	in	in	ADP
ftr-504	546	58	the	the	DET
ftr-504	546	59	physical	physical	ADJ
ftr-504	546	60	plant	plant	NOUN
ftr-504	546	61	constituting	constitute	VERB
ftr-504	546	62	the	the	DET
ftr-504	546	63	office	office	NOUN
ftr-504	546	64	from	from	ADP
ftr-504	546	65	which	which	PRON
ftr-504	546	66	such	such	ADJ
ftr-504	546	67	individual	individual	ADJ
ftr-504	546	68	conducts	conduct	NOUN
ftr-504	546	69	his	his	PRON
ftr-504	546	70	or	or	CCONJ
ftr-504	546	71	her	her	PRON
ftr-504	546	72	practice	practice	NOUN
ftr-504	546	73	so	so	ADV
ftr-504	546	74	long	long	ADV
ftr-504	546	75	as	as	SCONJ
ftr-504	546	76	such	such	ADJ
ftr-504	546	77	capital	capital	NOUN
ftr-504	546	78	investment	investment	NOUN
ftr-504	546	79	is	be	AUX
ftr-504	546	80	merely	merely	ADV
ftr-504	546	81	incidental	incidental	ADJ
ftr-504	546	82	to	to	ADP
ftr-504	546	83	such	such	ADJ
ftr-504	546	84	professional	professional	ADJ
ftr-504	546	85	practice	practice	NOUN
ftr-504	546	86	.	.	PUNCT
ftr-504	547	1	h.r	h.r	PROPN
ftr-504	547	2	.	.	PROPN
ftr-504	547	3	conf	conf	PROPN
ftr-504	547	4	.	.	PUNCT
ftr-504	548	1	rep	rep	PROPN
ftr-504	548	2	.	.	PROPN
ftr-504	548	3	no	no	PROPN
ftr-504	548	4	.	.	NOUN
ftr-504	548	5	213	213	NUM
ftr-504	548	6	,	,	PUNCT
ftr-504	548	7	103d	103d	NUM
ftr-504	548	8	cong	cong	NOUN
ftr-504	548	9	.	.	PUNCT
ftr-504	548	10	,	,	PUNCT
ftr-504	548	11	1st	1st	ADJ
ftr-504	548	12	sess	sess	NOUN
ftr-504	548	13	.	.	PUNCT
ftr-504	549	1	697	697	NUM
ftr-504	549	2	-	-	SYM
ftr-504	549	3	98	98	NUM
ftr-504	549	4	(	(	PUNCT
ftr-504	549	5	1993	1993	NUM
ftr-504	549	6	)	)	PUNCT
ftr-504	549	7	,	,	PUNCT
ftr-504	549	8	reprinted	reprint	VERB
ftr-504	549	9	in	in	ADP
ftr-504	549	10	1993	1993	NUM
ftr-504	549	11	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-504	549	12	.	.	PUNCT
ftr-504	549	13	1088	1088	NUM
ftr-504	549	14	,	,	PUNCT
ftr-504	549	15	1386	1386	NUM
ftr-504	549	16	-	-	SYM
ftr-504	549	17	87	87	NUM
ftr-504	549	18	;	;	PUNCT
ftr-504	549	19	staff	staff	NOUN
ftr-504	549	20	of	of	ADP
ftr-504	549	21	senate	senate	PROPN
ftr-504	549	22	comm	comm	NOUN
ftr-504	549	23	.	.	PUNCT
ftr-504	550	1	on	on	ADP
ftr-504	550	2	the	the	DET
ftr-504	550	3	budget	budget	NOUN
ftr-504	550	4	,	,	PUNCT
ftr-504	550	5	supra	supra	PROPN
ftr-504	550	6	note	note	NOUN
ftr-504	550	7	79	79	NUM
ftr-504	550	8	,	,	PUNCT
ftr-504	550	9	at	at	ADP
ftr-504	550	10	426	426	NUM
ftr-504	550	11	-	-	SYM
ftr-504	550	12	27	27	NUM
ftr-504	550	13	;	;	PUNCT
ftr-504	550	14	h.r	h.r	PROPN
ftr-504	550	15	.	.	PROPN
ftr-504	550	16	rep	rep	PROPN
ftr-504	550	17	.	.	PROPN
ftr-504	551	1	no	no	PROPN
ftr-504	551	2	.	.	NOUN
ftr-504	551	3	111	111	NUM
ftr-504	551	4	,	,	PUNCT
ftr-504	551	5	supra	supra	NOUN
ftr-504	551	6	note	note	NOUN
ftr-504	551	7	79	79	NUM
ftr-504	551	8	,	,	PUNCT
ftr-504	551	9	at	at	ADP
ftr-504	551	10	782	782	NUM
ftr-504	551	11	-	-	SYM
ftr-504	551	12	83	83	NUM
ftr-504	551	13	,	,	PUNCT
ftr-504	551	14	reprinted	reprint	VERB
ftr-504	551	15	in	in	ADP
ftr-504	551	16	1993	1993	NUM
ftr-504	551	17	u.s.c.c.a.n	u.s.c.c.a.n	NOUN
ftr-504	551	18	.	.	PUNCT
ftr-504	552	1	at	at	ADP
ftr-504	552	2	1013	1013	NUM
ftr-504	552	3	-	-	SYM
ftr-504	552	4	14	14	NUM
ftr-504	552	5	.	.	PUNCT
ftr-504	553	1	the	the	DET
ftr-504	553	2	pertinent	pertinent	ADJ
ftr-504	553	3	legislative	legislative	ADJ
ftr-504	553	4	history	history	NOUN
ftr-504	553	5	cites	cite	VERB
ftr-504	553	6	§	§	PROPN
ftr-504	553	7	401(c)(2	401(c)(2	NUM
ftr-504	553	8	)	)	PUNCT
ftr-504	553	9	(	(	PUNCT
ftr-504	553	10	relating	relate	VERB
ftr-504	553	11	to	to	ADP
ftr-504	553	12	self	self	NOUN
ftr-504	553	13	-	-	PUNCT
ftr-504	553	14	employed	employ	VERB
ftr-504	553	15	individuals	individual	NOUN
ftr-504	553	16	)	)	PUNCT
ftr-504	553	17	,	,	PUNCT
ftr-504	553	18	§	§	PROPN
ftr-504	553	19	911(d	911(d	PROPN
ftr-504	553	20	)	)	PUNCT
ftr-504	553	21	(	(	PUNCT
ftr-504	553	22	excluding	exclude	VERB
ftr-504	553	23	foreign	foreign	ADJ
ftr-504	553	24	earned	earn	VERB
ftr-504	553	25	income	income	NOUN
ftr-504	553	26	from	from	ADP
ftr-504	553	27	gross	gross	ADJ
ftr-504	553	28	income	income	NOUN
ftr-504	553	29	)	)	PUNCT
ftr-504	553	30	,	,	PUNCT
ftr-504	553	31	and	and	CCONJ
ftr-504	553	32	former	former	ADJ
ftr-504	553	33	§	§	PROPN
ftr-504	553	34	1348(b)(1)(a	1348(b)(1)(a	NUM
ftr-504	553	35	)	)	PUNCT
ftr-504	553	36	(	(	PUNCT
ftr-504	553	37	defining	define	VERB
ftr-504	553	38	personal	personal	ADJ
ftr-504	553	39	service	service	NOUN
ftr-504	553	40	income	income	NOUN
ftr-504	553	41	)	)	PUNCT
ftr-504	553	42	as	as	ADP
ftr-504	553	43	relevant	relevant	ADJ
ftr-504	553	44	in	in	ADP
ftr-504	553	45	determining	determine	VERB
ftr-504	553	46	whether	whether	SCONJ
ftr-504	553	47	capital	capital	NOUN
ftr-504	553	48	is	be	AUX
ftr-504	553	49	a	a	DET
ftr-504	553	50	material	material	ADJ
ftr-504	553	51	income	income	NOUN
ftr-504	553	52	-	-	PUNCT
ftr-504	553	53	producing	produce	VERB
ftr-504	553	54	factor	factor	NOUN
ftr-504	553	55	.	.	PUNCT
ftr-504	554	1	h.r	h.r	PROPN
ftr-504	554	2	.	.	PROPN
ftr-504	554	3	conf	conf	PROPN
ftr-504	554	4	.	.	PUNCT
ftr-504	555	1	rep	rep	PROPN
ftr-504	555	2	.	.	PROPN
ftr-504	555	3	no	no	PROPN
ftr-504	555	4	.	.	NOUN
ftr-504	555	5	213	213	NUM
ftr-504	555	6	,	,	PUNCT
ftr-504	555	7	supra	supra	NOUN
ftr-504	555	8	,	,	PUNCT
ftr-504	555	9	at	at	ADP
ftr-504	555	10	697	697	NUM
ftr-504	555	11	n.36	n.36	NOUN
ftr-504	555	12	,	,	PUNCT
ftr-504	555	13	reprinted	reprint	VERB
ftr-504	555	14	in	in	ADP
ftr-504	555	15	1993	1993	NUM
ftr-504	555	16	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-504	555	17	.	.	PUNCT
ftr-504	556	1	at	at	ADP
ftr-504	556	2	1386	1386	NUM
ftr-504	556	3	n.36	n.36	NOUN
ftr-504	556	4	;	;	PUNCT
ftr-504	556	5	staff	staff	NOUN
ftr-504	556	6	of	of	ADP
ftr-504	556	7	senate	senate	PROPN
ftr-504	556	8	comm	comm	NOUN
ftr-504	556	9	.	.	PUNCT
ftr-504	557	1	on	on	ADP
ftr-504	557	2	the	the	DET
ftr-504	557	3	budget	budget	NOUN
ftr-504	557	4	,	,	PUNCT
ftr-504	557	5	supra	supra	PROPN
ftr-504	557	6	note	note	NOUN
ftr-504	557	7	79	79	NUM
ftr-504	557	8	,	,	PUNCT
ftr-504	557	9	at	at	ADP
ftr-504	557	10	426	426	NUM
ftr-504	557	11	n.35	n.35	PROPN
ftr-504	557	12	;	;	PUNCT
ftr-504	557	13	h.r	h.r	PROPN
ftr-504	557	14	.	.	PROPN
ftr-504	557	15	rep	rep	PROPN
ftr-504	557	16	.	.	PROPN
ftr-504	557	17	no	no	PROPN
ftr-504	557	18	.	.	NOUN
ftr-504	557	19	111	111	NUM
ftr-504	557	20	,	,	PUNCT
ftr-504	557	21	supra	supra	NOUN
ftr-504	557	22	note	note	NOUN
ftr-504	557	23	79	79	NUM
ftr-504	557	24	,	,	PUNCT
ftr-504	557	25	at	at	ADP
ftr-504	557	26	783	783	NUM
ftr-504	557	27	n.158	n.158	ADJ
ftr-504	557	28	,	,	PUNCT
ftr-504	557	29	reprinted	reprint	VERB
ftr-504	557	30	in	in	ADP
ftr-504	557	31	1993	1993	NUM
ftr-504	557	32	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-504	557	33	.	.	PUNCT
ftr-504	558	1	at	at	ADP
ftr-504	558	2	1014	1014	NUM
ftr-504	558	3	n.158	n.158	NOUN
ftr-504	558	4	.	.	PUNCT
ftr-504	559	1	the	the	DET
ftr-504	559	2	above	above	ADV
ftr-504	559	3	-	-	PUNCT
ftr-504	559	4	cited	cite	VERB
ftr-504	559	5	example	example	NOUN
ftr-504	559	6	regarding	regard	VERB
ftr-504	559	7	professional	professional	ADJ
ftr-504	559	8	services	service	NOUN
ftr-504	559	9	is	be	AUX
ftr-504	559	10	taken	take	VERB
ftr-504	559	11	nearly	nearly	ADV
ftr-504	559	12	verbatim	verbatim	ADJ
ftr-504	559	13	from	from	ADP
ftr-504	559	14	the	the	DET
ftr-504	559	15	regulations	regulation	NOUN
ftr-504	559	16	under	under	ADP
ftr-504	559	17	former	former	ADJ
ftr-504	559	18	§	§	PROPN
ftr-504	559	19	1348	1348	NUM
ftr-504	559	20	.	.	PUNCT
ftr-504	560	1	see	see	VERB
ftr-504	560	2	regs	reg	NOUN
ftr-504	560	3	.	.	PUNCT
ftr-504	561	1	§	§	PROPN
ftr-504	561	2	1.1348	1.1348	NUM
ftr-504	561	3	-	-	SYM
ftr-504	561	4	3(a)(3	3(a)(3	NUM
ftr-504	561	5	)	)	PUNCT
ftr-504	561	6	.	.	PUNCT
ftr-504	562	1	thereunder	thereunder	NOUN
ftr-504	562	2	,	,	PUNCT
ftr-504	562	3	capital	capital	NOUN
ftr-504	562	4	is	be	AUX
ftr-504	562	5	a	a	DET
ftr-504	562	6	material	material	ADJ
ftr-504	562	7	income	income	NOUN
ftr-504	562	8	-	-	PUNCT
ftr-504	562	9	producing	produce	VERB
ftr-504	562	10	factor	factor	NOUN
ftr-504	562	11	if	if	SCONJ
ftr-504	562	12	a	a	DET
ftr-504	562	13	substantial	substantial	ADJ
ftr-504	562	14	portion	portion	NOUN
ftr-504	562	15	of	of	ADP
ftr-504	562	16	the	the	DET
ftr-504	562	17	gross	gross	ADJ
ftr-504	562	18	income	income	NOUN
ftr-504	562	19	of	of	ADP
ftr-504	562	20	the	the	DET
ftr-504	562	21	business	business	NOUN
ftr-504	562	22	is	be	AUX
ftr-504	562	23	attributable	attributable	ADJ
ftr-504	562	24	to	to	ADP
ftr-504	562	25	the	the	DET
ftr-504	562	26	employment	employment	NOUN
ftr-504	562	27	of	of	ADP
ftr-504	562	28	capital	capital	NOUN
ftr-504	562	29	in	in	ADP
ftr-504	562	30	the	the	DET
ftr-504	562	31	business	business	NOUN
ftr-504	562	32	as	as	SCONJ
ftr-504	562	33	reflected	reflect	VERB
ftr-504	562	34	,	,	PUNCT
ftr-504	562	35	for	for	ADP
ftr-504	562	36	example	example	NOUN
ftr-504	562	37	,	,	PUNCT
ftr-504	562	38	by	by	ADP
ftr-504	562	39	a	a	DET
ftr-504	562	40	substantial	substantial	ADJ
ftr-504	562	41	investment	investment	NOUN
ftr-504	562	42	in	in	ADP
ftr-504	562	43	inventories	inventory	NOUN
ftr-504	562	44	,	,	PUNCT
ftr-504	562	45	plant	plant	NOUN
ftr-504	562	46	,	,	PUNCT
ftr-504	562	47	machinery	machinery	NOUN
ftr-504	562	48	,	,	PUNCT
ftr-504	562	49	or	or	CCONJ
ftr-504	562	50	other	other	ADJ
ftr-504	562	51	equipment	equipment	NOUN
ftr-504	562	52	.	.	PUNCT
ftr-504	563	1	i	i	PRON
ftr-504	563	2	d.	d.	PROPN
ftr-504	563	3	under	under	ADP
ftr-504	563	4	these	these	DET
ftr-504	563	5	cited	cite	VERB
ftr-504	563	6	provisions	provision	NOUN
ftr-504	563	7	,	,	PUNCT
ftr-504	563	8	the	the	DET
ftr-504	563	9	determination	determination	NOUN
ftr-504	563	10	of	of	ADP
ftr-504	563	11	whether	whether	SCONJ
ftr-504	563	12	capital	capital	NOUN
ftr-504	563	13	is	be	AUX
ftr-504	563	14	a	a	DET
ftr-504	563	15	material	material	ADJ
ftr-504	563	16	income	income	NOUN
ftr-504	563	17	-	-	PUNCT
ftr-504	563	18	producing	produce	VERB
ftr-504	563	19	factor	factor	NOUN
ftr-504	563	20	of	of	ADP
ftr-504	563	21	a	a	DET
ftr-504	563	22	business	business	NOUN
ftr-504	563	23	is	be	AUX
ftr-504	563	24	generally	generally	ADV
ftr-504	563	25	a	a	DET
ftr-504	563	26	facts	fact	NOUN
ftr-504	563	27	and	and	CCONJ
ftr-504	563	28	circumstances	circumstance	NOUN
ftr-504	563	29	based	base	VERB
ftr-504	563	30	determination	determination	NOUN
ftr-504	563	31	.	.	PUNCT
ftr-504	564	1	see	see	VERB
ftr-504	564	2	,	,	PUNCT
ftr-504	564	3	e.g.	e.g.	ADV
ftr-504	564	4	,	,	PUNCT
ftr-504	564	5	i	i	PRON
ftr-504	564	6	d.	d.	VERB
ftr-504	564	7	with	with	ADP
ftr-504	564	8	respect	respect	NOUN
ftr-504	564	9	to	to	ADP
ftr-504	564	10	former	former	ADJ
ftr-504	564	11	§	§	PROPN
ftr-504	564	12	1348	1348	NUM
ftr-504	564	13	,	,	PUNCT
ftr-504	564	14	see	see	VERB
ftr-504	564	15	rev	rev	PROPN
ftr-504	564	16	.	.	PUNCT
ftr-504	564	17	rul	rul	NOUN
ftr-504	564	18	.	.	PUNCT
ftr-504	565	1	78	78	NUM
ftr-504	565	2	-	-	SYM
ftr-504	565	3	306	306	NUM
ftr-504	565	4	,	,	PUNCT
ftr-504	565	5	1978	1978	NUM
ftr-504	565	6	-	-	SYM
ftr-504	565	7	2	2	NUM
ftr-504	565	8	c.b	c.b	PROPN
ftr-504	565	9	.	.	PROPN
ftr-504	565	10	218	218	NUM
ftr-504	565	11	,	,	PUNCT
ftr-504	565	12	21920	21920	NUM
ftr-504	565	13	(	(	PUNCT
ftr-504	565	14	holding	hold	VERB
ftr-504	565	15	under	under	ADP
ftr-504	565	16	former	former	ADJ
ftr-504	565	17	§	§	PROPN
ftr-504	565	18	1348	1348	NUM
ftr-504	565	19	that	that	SCONJ
ftr-504	565	20	capital	capital	NOUN
ftr-504	565	21	need	need	AUX
ftr-504	565	22	not	not	PART
ftr-504	565	23	directly	directly	ADV
ftr-504	565	24	produce	produce	VERB
ftr-504	565	25	income	income	NOUN
ftr-504	565	26	to	to	PART
ftr-504	565	27	be	be	AUX
ftr-504	565	28	a	a	DET
ftr-504	565	29	material	material	ADJ
ftr-504	565	30	income	income	NOUN
ftr-504	565	31	-	-	PUNCT
ftr-504	565	32	producing	produce	VERB
ftr-504	565	33	factor	factor	NOUN
ftr-504	565	34	and	and	CCONJ
ftr-504	565	35	was	be	AUX
ftr-504	565	36	a	a	DET
ftr-504	565	37	material	material	ADJ
ftr-504	565	38	income	income	NOUN
ftr-504	565	39	-	-	PUNCT
ftr-504	565	40	producing	produce	VERB
ftr-504	565	41	factor	factor	NOUN
ftr-504	565	42	for	for	ADP
ftr-504	565	43	an	an	DET
ftr-504	565	44	investment	investment	NOUN
ftr-504	565	45	banking	banking	NOUN
ftr-504	565	46	firm	firm	NOUN
ftr-504	565	47	)	)	PUNCT
ftr-504	565	48	;	;	PUNCT
ftr-504	565	49	rev	rev	PROPN
ftr-504	565	50	.	.	PROPN
ftr-504	565	51	rul	rul	NOUN
ftr-504	565	52	.	.	PUNCT
ftr-504	566	1	74	74	NUM
ftr-504	566	2	-	-	SYM
ftr-504	566	3	597	597	NUM
ftr-504	566	4	,	,	PUNCT
ftr-504	566	5	1974	1974	NUM
ftr-504	566	6	-	-	SYM
ftr-504	566	7	2	2	NUM
ftr-504	566	8	c.b	c.b	PROPN
ftr-504	566	9	.	.	PROPN
ftr-504	566	10	272	272	NUM
ftr-504	566	11	,	,	PUNCT
ftr-504	566	12	272	272	NUM
ftr-504	566	13	-	-	SYM
ftr-504	566	14	73	73	NUM
ftr-504	566	15	(	(	PUNCT
ftr-504	566	16	holding	hold	VERB
ftr-504	566	17	capital	capital	NOUN
ftr-504	566	18	was	be	AUX
ftr-504	566	19	a	a	DET
ftr-504	566	20	material	material	ADJ
ftr-504	566	21	income	income	NOUN
ftr-504	566	22	-	-	PUNCT
ftr-504	566	23	producing	produce	VERB
ftr-504	566	24	factor	factor	NOUN
ftr-504	566	25	where	where	SCONJ
ftr-504	566	26	individual	individual	NOUN
ftr-504	566	27	engaged	engage	VERB
ftr-504	566	28	in	in	ADP
ftr-504	566	29	fanning	fan	VERB
ftr-504	566	30	activity	activity	NOUN
ftr-504	566	31	,	,	PUNCT
ftr-504	566	32	leased	lease	VERB
ftr-504	566	33	farmland	farmland	NOUN
ftr-504	566	34	,	,	PUNCT
ftr-504	566	35	and	and	CCONJ
ftr-504	566	36	owned	own	VERB
ftr-504	566	37	several	several	ADJ
ftr-504	566	38	items	item	NOUN
ftr-504	566	39	of	of	ADP
ftr-504	566	40	farm	farm	NOUN
ftr-504	566	41	equipment	equipment	NOUN
ftr-504	566	42	)	)	PUNCT
ftr-504	566	43	;	;	PUNCT
ftr-504	567	1	i.r.s	i.r.s	PROPN
ftr-504	567	2	.	.	PUNCT
ftr-504	568	1	t.a.m	t.a.m	PROPN
ftr-504	568	2	.	.	PUNCT
ftr-504	569	1	7914016	7914016	NUM
ftr-504	569	2	(	(	PUNCT
ftr-504	569	3	dec	dec	PROPN
ftr-504	569	4	.	.	PROPN
ftr-504	569	5	28	28	NUM
ftr-504	569	6	,	,	PUNCT
ftr-504	569	7	1978	1978	NUM
ftr-504	569	8	)	)	PUNCT
ftr-504	570	1	(	(	PUNCT
ftr-504	570	2	holding	hold	VERB
ftr-504	570	3	capital	capital	NOUN
ftr-504	570	4	was	be	AUX
ftr-504	570	5	material	material	ADJ
ftr-504	570	6	income	income	NOUN
ftr-504	570	7	-	-	PUNCT
ftr-504	570	8	producing	produce	VERB
ftr-504	570	9	factor	factor	NOUN
ftr-504	570	10	for	for	ADP
ftr-504	570	11	naval	naval	ADJ
ftr-504	570	12	architect	architect	NOUN
ftr-504	570	13	who	who	PRON
ftr-504	570	14	designed	design	VERB
ftr-504	570	15	,	,	PUNCT
ftr-504	570	16	constructed	construct	VERB
ftr-504	570	17	,	,	PUNCT
ftr-504	570	18	[	[	X
ftr-504	570	19	vol	vol	NOUN
ftr-504	570	20	1:12	1:12	NUM
ftr-504	570	21	reassessing	reassess	VERB
ftr-504	570	22	sales	sale	NOUN
ftr-504	570	23	and	and	CCONJ
ftr-504	570	24	liquidations	liquidation	NOUN
ftr-504	570	25	of	of	ADP
ftr-504	570	26	partnership	partnership	NOUN
ftr-504	570	27	interests	interest	NOUN
ftr-504	570	28	by	by	ADP
ftr-504	570	29	thus	thus	ADV
ftr-504	570	30	restricting	restrict	VERB
ftr-504	570	31	the	the	DET
ftr-504	570	32	application	application	NOUN
ftr-504	570	33	of	of	ADP
ftr-504	570	34	section	section	NOUN
ftr-504	570	35	736(b)(2	736(b)(2	NOUN
ftr-504	570	36	)	)	PUNCT
ftr-504	570	37	,	,	PUNCT
ftr-504	570	38	section	section	NOUN
ftr-504	570	39	736(b)(3	736(b)(3	NOUN
ftr-504	570	40	)	)	PUNCT
ftr-504	570	41	precludes	preclude	VERB
ftr-504	570	42	partnerships	partnership	NOUN
ftr-504	570	43	for	for	SCONJ
ftr-504	570	44	which	which	DET
ftr-504	570	45	capital	capital	NOUN
ftr-504	570	46	is	be	AUX
ftr-504	570	47	a	a	DET
ftr-504	570	48	material	material	NOUN
ftr-504	570	49	incomeproducing	incomeproducing	NOUN
ftr-504	570	50	factor	factor	NOUN
ftr-504	570	51	from	from	ADP
ftr-504	570	52	treating	treat	VERB
ftr-504	570	53	payments	payment	NOUN
ftr-504	570	54	for	for	ADP
ftr-504	570	55	both	both	CCONJ
ftr-504	570	56	unstated	unstate	VERB
ftr-504	570	57	good	good	ADJ
ftr-504	570	58	will	will	NOUN
ftr-504	570	59	and	and	CCONJ
ftr-504	570	60	traditional	traditional	ADJ
ftr-504	570	61	unrealized	unrealized	ADJ
ftr-504	570	62	receivables	receivables	NOUN
ftr-504	570	63	as	as	ADP
ftr-504	570	64	section	section	NOUN
ftr-504	570	65	736(a	736(a	PROPN
ftr-504	570	66	)	)	PUNCT
ftr-504	570	67	payments.9	payments.9	NOUN
ftr-504	570	68	"	"	PUNCT
ftr-504	570	69	as	as	ADP
ftr-504	570	70	to	to	ADP
ftr-504	570	71	such	such	ADJ
ftr-504	570	72	partnerships	partnership	NOUN
ftr-504	570	73	,	,	PUNCT
ftr-504	570	74	therefore	therefore	ADV
ftr-504	570	75	,	,	PUNCT
ftr-504	570	76	section	section	NOUN
ftr-504	570	77	736(b)(3	736(b)(3	NOUN
ftr-504	570	78	)	)	PUNCT
ftr-504	570	79	effectively	effectively	ADV
ftr-504	570	80	repeals	repeal	VERB
ftr-504	570	81	section	section	NOUN
ftr-504	570	82	736(a	736(a	PROPN
ftr-504	570	83	)	)	PUNCT
ftr-504	570	84	with	with	ADP
ftr-504	570	85	respect	respect	NOUN
ftr-504	570	86	to	to	ADP
ftr-504	570	87	payments	payment	NOUN
ftr-504	570	88	for	for	ADP
ftr-504	570	89	a	a	DET
ftr-504	570	90	retiring	retire	VERB
ftr-504	570	91	partner	partner	NOUN
ftr-504	570	92	's	's	PART
ftr-504	570	93	share	share	NOUN
ftr-504	570	94	of	of	ADP
ftr-504	570	95	partnership	partnership	NOUN
ftr-504	570	96	property.93	property.93	PROPN
ftr-504	570	97	by	by	ADP
ftr-504	570	98	contrast	contrast	NOUN
ftr-504	570	99	,	,	PUNCT
ftr-504	570	100	partnerships	partnership	NOUN
ftr-504	570	101	for	for	ADP
ftr-504	570	102	which	which	PRON
ftr-504	570	103	capital	capital	NOUN
ftr-504	570	104	is	be	AUX
ftr-504	570	105	not	not	PART
ftr-504	570	106	a	a	DET
ftr-504	570	107	material	material	NOUN
ftr-504	570	108	incomeproducing	incomeproducing	NOUN
ftr-504	570	109	factor	factor	NOUN
ftr-504	570	110	must	must	AUX
ftr-504	570	111	continue	continue	VERB
ftr-504	570	112	to	to	PART
ftr-504	570	113	treat	treat	VERB
ftr-504	570	114	payments	payment	NOUN
ftr-504	570	115	for	for	ADP
ftr-504	570	116	nontraditional	nontraditional	ADJ
ftr-504	570	117	unrealized	unrealized	ADJ
ftr-504	570	118	receivables	receivables	NOUN
ftr-504	570	119	as	as	ADP
ftr-504	570	120	section	section	NOUN
ftr-504	570	121	736(a	736(a	PROPN
ftr-504	570	122	)	)	PUNCT
ftr-504	570	123	payments	payment	NOUN
ftr-504	570	124	,	,	PUNCT
ftr-504	570	125	and	and	CCONJ
ftr-504	570	126	may	may	AUX
ftr-504	570	127	also	also	ADV
ftr-504	570	128	treat	treat	VERB
ftr-504	570	129	payments	payment	NOUN
ftr-504	570	130	for	for	ADP
ftr-504	570	131	unstated	unstated	ADJ
ftr-504	570	132	good	good	ADJ
ftr-504	570	133	will	will	NOUN
ftr-504	570	134	as	as	ADP
ftr-504	570	135	section	section	NOUN
ftr-504	570	136	736(a	736(a	PROPN
ftr-504	570	137	)	)	PUNCT
ftr-504	570	138	payments	payment	NOUN
ftr-504	570	139	.	.	PUNCT
ftr-504	571	1	in	in	ADP
ftr-504	571	2	thus	thus	ADV
ftr-504	571	3	amending	amend	VERB
ftr-504	571	4	section	section	NOUN
ftr-504	571	5	736	736	NUM
ftr-504	571	6	,	,	PUNCT
ftr-504	571	7	congress	congress	PROPN
ftr-504	571	8	was	be	AUX
ftr-504	571	9	primarily	primarily	ADV
ftr-504	571	10	concerned	concerned	ADJ
ftr-504	571	11	with	with	ADP
ftr-504	571	12	the	the	DET
ftr-504	571	13	ability	ability	NOUN
ftr-504	571	14	of	of	ADP
ftr-504	571	15	partnerships	partnership	NOUN
ftr-504	571	16	under	under	ADP
ftr-504	571	17	prior	prior	ADJ
ftr-504	571	18	law	law	NOUN
ftr-504	571	19	to	to	PART
ftr-504	571	20	use	use	VERB
ftr-504	571	21	section	section	NOUN
ftr-504	571	22	736(b)(2	736(b)(2	NOUN
ftr-504	571	23	)	)	PUNCT
ftr-504	571	24	to	to	PART
ftr-504	571	25	deduct	deduct	VERB
ftr-504	571	26	immediately	immediately	ADV
ftr-504	571	27	payments	payment	NOUN
ftr-504	571	28	for	for	ADP
ftr-504	571	29	good	good	ADJ
ftr-504	571	30	will	will	NOUN
ftr-504	571	31	,	,	PUNCT
ftr-504	571	32	which	which	PRON
ftr-504	571	33	ordinarily	ordinarily	ADV
ftr-504	571	34	would	would	AUX
ftr-504	571	35	constitute	constitute	VERB
ftr-504	571	36	a	a	DET
ftr-504	571	37	nondeductible	nondeductible	ADJ
ftr-504	571	38	capital	capital	NOUN
ftr-504	571	39	expenditure	expenditure	NOUN
ftr-504	571	40	.	.	PUNCT
ftr-504	571	41	'	'	PUNCT
ftr-504	572	1	it	it	PRON
ftr-504	572	2	feared	fear	VERB
ftr-504	572	3	that	that	SCONJ
ftr-504	572	4	such	such	ADJ
ftr-504	572	5	treatment	treatment	NOUN
ftr-504	572	6	could	could	AUX
ftr-504	572	7	erode	erode	VERB
ftr-504	572	8	the	the	DET
ftr-504	572	9	rules	rule	NOUN
ftr-504	572	10	requiring	require	VERB
ftr-504	572	11	capitalization	capitalization	NOUN
ftr-504	572	12	of	of	ADP
ftr-504	572	13	such	such	ADJ
ftr-504	572	14	payments	payment	NOUN
ftr-504	572	15	generally	generally	ADV
ftr-504	572	16	,	,	PUNCT
ftr-504	572	17	and	and	CCONJ
ftr-504	572	18	operated	operate	VERB
ftr-504	572	19	to	to	PART
ftr-504	572	20	mismeasure	mismeasure	VERB
ftr-504	572	21	partnership	partnership	NOUN
ftr-504	572	22	income.95	income.95	NOUN
ftr-504	572	23	finally	finally	ADV
ftr-504	572	24	,	,	PUNCT
ftr-504	572	25	it	it	PRON
ftr-504	572	26	noted	note	VERB
ftr-504	572	27	that	that	SCONJ
ftr-504	572	28	while	while	SCONJ
ftr-504	572	29	the	the	DET
ftr-504	572	30	special	special	ADJ
ftr-504	572	31	treatment	treatment	NOUN
ftr-504	572	32	of	of	ADP
ftr-504	572	33	good	good	ADJ
ftr-504	572	34	will	will	AUX
ftr-504	572	35	under	under	ADP
ftr-504	572	36	section	section	NOUN
ftr-504	572	37	736	736	NUM
ftr-504	572	38	was	be	AUX
ftr-504	572	39	predicated	predicate	VERB
ftr-504	572	40	on	on	ADP
ftr-504	572	41	the	the	DET
ftr-504	572	42	assumption	assumption	NOUN
ftr-504	572	43	that	that	SCONJ
ftr-504	572	44	the	the	DET
ftr-504	572	45	partners	partner	NOUN
ftr-504	572	46	'	'	PART
ftr-504	572	47	respective	respective	ADJ
ftr-504	572	48	adverse	adverse	ADJ
ftr-504	572	49	interests	interest	NOUN
ftr-504	572	50	would	would	AUX
ftr-504	572	51	lead	lead	VERB
ftr-504	572	52	to	to	ADP
ftr-504	572	53	a	a	DET
ftr-504	572	54	stated	state	VERB
ftr-504	572	55	price	price	NOUN
ftr-504	572	56	equal	equal	ADJ
ftr-504	572	57	to	to	ADP
ftr-504	572	58	the	the	DET
ftr-504	572	59	true	true	ADJ
ftr-504	572	60	value	value	NOUN
ftr-504	572	61	of	of	ADP
ftr-504	572	62	the	the	DET
ftr-504	572	63	good	good	ADJ
ftr-504	572	64	will	will	NOUN
ftr-504	572	65	,	,	PUNCT
ftr-504	572	66	experience	experience	NOUN
ftr-504	572	67	had	have	AUX
ftr-504	572	68	proved	prove	VERB
ftr-504	572	69	that	that	SCONJ
ftr-504	572	70	assumpand	assumpand	PROPN
ftr-504	572	71	sold	sell	VERB
ftr-504	572	72	hulls	hull	NOUN
ftr-504	572	73	for	for	ADP
ftr-504	572	74	ships	ship	NOUN
ftr-504	572	75	)	)	PUNCT
ftr-504	572	76	;	;	PUNCT
ftr-504	573	1	i.r.s	i.r.s	PROPN
ftr-504	573	2	.	.	PUNCT
ftr-504	574	1	t.a.m	t.a.m	PROPN
ftr-504	574	2	.	.	PROPN
ftr-504	574	3	7838007	7838007	NUM
ftr-504	574	4	(	(	PUNCT
ftr-504	574	5	june	june	PROPN
ftr-504	574	6	19	19	NUM
ftr-504	574	7	,	,	PUNCT
ftr-504	574	8	1978	1978	NUM
ftr-504	574	9	)	)	PUNCT
ftr-504	574	10	(	(	PUNCT
ftr-504	574	11	holding	hold	VERB
ftr-504	574	12	facts	fact	NOUN
ftr-504	574	13	and	and	CCONJ
ftr-504	574	14	circumstances	circumstance	NOUN
ftr-504	574	15	indicated	indicate	VERB
ftr-504	574	16	that	that	SCONJ
ftr-504	574	17	capital	capital	NOUN
ftr-504	574	18	was	be	AUX
ftr-504	574	19	a	a	DET
ftr-504	574	20	material	material	ADJ
ftr-504	574	21	income	income	NOUN
ftr-504	574	22	-	-	PUNCT
ftr-504	574	23	producing	produce	VERB
ftr-504	574	24	factor	factor	NOUN
ftr-504	574	25	for	for	ADP
ftr-504	574	26	taxpayer	taxpayer	NOUN
ftr-504	574	27	's	's	PART
ftr-504	574	28	aerial	aerial	ADJ
ftr-504	574	29	crop	crop	NOUN
ftr-504	574	30	spraying	spray	VERB
ftr-504	574	31	service	service	NOUN
ftr-504	574	32	,	,	PUNCT
ftr-504	574	33	despite	despite	SCONJ
ftr-504	574	34	importance	importance	NOUN
ftr-504	574	35	of	of	ADP
ftr-504	574	36	taxpayer	taxpayer	NOUN
ftr-504	574	37	's	's	PART
ftr-504	574	38	skills	skill	NOUN
ftr-504	574	39	to	to	ADP
ftr-504	574	40	the	the	DET
ftr-504	574	41	business	business	NOUN
ftr-504	574	42	)	)	PUNCT
ftr-504	574	43	.	.	PUNCT
ftr-504	575	1	with	with	ADP
ftr-504	575	2	respect	respect	NOUN
ftr-504	575	3	to	to	ADP
ftr-504	575	4	§	§	PROPN
ftr-504	575	5	911	911	NUM
ftr-504	575	6	,	,	PUNCT
ftr-504	575	7	see	see	VERB
ftr-504	575	8	rousku	rousku	NOUN
ftr-504	575	9	v.	v.	ADP
ftr-504	575	10	commissioner	commissioner	PROPN
ftr-504	575	11	56	56	NUM
ftr-504	575	12	t.c	t.c	PROPN
ftr-504	575	13	.	.	PROPN
ftr-504	575	14	548	548	NUM
ftr-504	575	15	,	,	PUNCT
ftr-504	575	16	550	550	NUM
ftr-504	575	17	-	-	SYM
ftr-504	575	18	52	52	NUM
ftr-504	575	19	(	(	PUNCT
ftr-504	575	20	1971	1971	NUM
ftr-504	575	21	)	)	PUNCT
ftr-504	575	22	(	(	PUNCT
ftr-504	575	23	indicating	indicate	VERB
ftr-504	575	24	that	that	SCONJ
ftr-504	575	25	the	the	DET
ftr-504	575	26	determination	determination	NOUN
ftr-504	575	27	is	be	AUX
ftr-504	575	28	"	"	PUNCT
ftr-504	575	29	fundamentally	fundamentally	ADV
ftr-504	575	30	factual	factual	ADJ
ftr-504	575	31	in	in	ADP
ftr-504	575	32	nature	nature	NOUN
ftr-504	575	33	"	"	PUNCT
ftr-504	575	34	and	and	CCONJ
ftr-504	575	35	holding	hold	VERB
ftr-504	575	36	that	that	DET
ftr-504	575	37	capital	capital	NOUN
ftr-504	575	38	was	be	AUX
ftr-504	575	39	a	a	DET
ftr-504	575	40	material	material	ADJ
ftr-504	575	41	income	income	NOUN
ftr-504	575	42	-	-	PUNCT
ftr-504	575	43	producing	produce	VERB
ftr-504	575	44	factor	factor	NOUN
ftr-504	575	45	in	in	ADP
ftr-504	575	46	the	the	DET
ftr-504	575	47	taxpayer	taxpayer	NOUN
ftr-504	575	48	's	's	PART
ftr-504	575	49	automobile	automobile	NOUN
ftr-504	575	50	body	body	NOUN
ftr-504	575	51	repair	repair	NOUN
ftr-504	575	52	business	business	NOUN
ftr-504	575	53	)	)	PUNCT
ftr-504	575	54	.	.	PUNCT
ftr-504	576	1	92	92	NUM
ftr-504	576	2	.	.	PUNCT
ftr-504	577	1	as	as	SCONJ
ftr-504	577	2	noted	note	VERB
ftr-504	577	3	earlier	early	ADV
ftr-504	577	4	,	,	PUNCT
ftr-504	577	5	§	§	PROPN
ftr-504	577	6	751(c	751(c	PROPN
ftr-504	577	7	)	)	PUNCT
ftr-504	577	8	,	,	PUNCT
ftr-504	577	9	as	as	SCONJ
ftr-504	577	10	amended	amend	VERB
ftr-504	577	11	by	by	ADP
ftr-504	577	12	obra	obra	PROPN
ftr-504	577	13	1993	1993	NUM
ftr-504	577	14	,	,	PUNCT
ftr-504	577	15	precludes	preclude	VERB
ftr-504	577	16	all	all	DET
ftr-504	577	17	partnerships	partnership	NOUN
ftr-504	577	18	from	from	ADP
ftr-504	577	19	treating	treat	VERB
ftr-504	577	20	payments	payment	NOUN
ftr-504	577	21	for	for	ADP
ftr-504	577	22	a	a	DET
ftr-504	577	23	retiring	retire	VERB
ftr-504	577	24	partner	partner	NOUN
ftr-504	577	25	's	's	PART
ftr-504	577	26	share	share	NOUN
ftr-504	577	27	of	of	ADP
ftr-504	577	28	nontraditional	nontraditional	ADJ
ftr-504	577	29	unrealized	unrealized	ADJ
ftr-504	577	30	receivables	receivables	NOUN
ftr-504	577	31	as	as	ADP
ftr-504	577	32	§	§	PROPN
ftr-504	577	33	736(a	736(a	PROPN
ftr-504	577	34	)	)	PUNCT
ftr-504	577	35	payments	payment	NOUN
ftr-504	577	36	.	.	PUNCT
ftr-504	578	1	see	see	VERB
ftr-504	578	2	supra	supra	ADJ
ftr-504	578	3	text	text	NOUN
ftr-504	578	4	accompanying	accompanying	ADJ
ftr-504	578	5	notes	note	NOUN
ftr-504	578	6	83	83	NUM
ftr-504	578	7	-	-	SYM
ftr-504	578	8	88	88	NUM
ftr-504	578	9	.	.	PUNCT
ftr-504	579	1	93	93	NUM
ftr-504	579	2	.	.	PUNCT
ftr-504	580	1	certain	certain	ADJ
ftr-504	580	2	payments	payment	NOUN
ftr-504	580	3	to	to	ADP
ftr-504	580	4	a	a	DET
ftr-504	580	5	retiring	retire	VERB
ftr-504	580	6	partner	partner	NOUN
ftr-504	580	7	in	in	ADP
ftr-504	580	8	a	a	DET
ftr-504	580	9	capital	capital	NOUN
ftr-504	580	10	-	-	PUNCT
ftr-504	580	11	oriented	orient	VERB
ftr-504	580	12	partnership	partnership	NOUN
ftr-504	580	13	still	still	ADV
ftr-504	580	14	will	will	AUX
ftr-504	580	15	be	be	AUX
ftr-504	580	16	outside	outside	ADP
ftr-504	580	17	the	the	DET
ftr-504	580	18	scope	scope	NOUN
ftr-504	580	19	of	of	ADP
ftr-504	580	20	§	§	PROPN
ftr-504	580	21	736(b	736(b	PROPN
ftr-504	580	22	)	)	PUNCT
ftr-504	580	23	and	and	CCONJ
ftr-504	580	24	hence	hence	ADV
ftr-504	580	25	deductible	deductible	ADJ
ftr-504	580	26	by	by	ADP
ftr-504	580	27	the	the	DET
ftr-504	580	28	partnership	partnership	NOUN
ftr-504	580	29	.	.	PUNCT
ftr-504	581	1	for	for	ADP
ftr-504	581	2	example	example	NOUN
ftr-504	581	3	,	,	PUNCT
ftr-504	581	4	payments	payment	NOUN
ftr-504	581	5	to	to	PART
ftr-504	581	6	compensate	compensate	VERB
ftr-504	581	7	a	a	DET
ftr-504	581	8	retiring	retire	VERB
ftr-504	581	9	partner	partner	NOUN
ftr-504	581	10	for	for	ADP
ftr-504	581	11	services	service	NOUN
ftr-504	581	12	rendered	render	VERB
ftr-504	581	13	to	to	ADP
ftr-504	581	14	the	the	DET
ftr-504	581	15	partnership	partnership	NOUN
ftr-504	581	16	are	be	AUX
ftr-504	581	17	not	not	PART
ftr-504	581	18	payments	payment	NOUN
ftr-504	581	19	for	for	ADP
ftr-504	581	20	that	that	DET
ftr-504	581	21	partner	partner	NOUN
ftr-504	581	22	's	's	PART
ftr-504	581	23	interest	interest	NOUN
ftr-504	581	24	in	in	ADP
ftr-504	581	25	partnership	partnership	NOUN
ftr-504	581	26	property	property	NOUN
ftr-504	581	27	and	and	CCONJ
ftr-504	581	28	are	be	AUX
ftr-504	581	29	not	not	PART
ftr-504	581	30	§	§	PROPN
ftr-504	581	31	736(b	736(b	PROPN
ftr-504	581	32	)	)	PUNCT
ftr-504	581	33	payments	payment	NOUN
ftr-504	581	34	.	.	PUNCT
ftr-504	582	1	see	see	VERB
ftr-504	582	2	h.r	h.r	PROPN
ftr-504	582	3	.	.	PROPN
ftr-504	582	4	conf	conf	PROPN
ftr-504	582	5	.	.	PUNCT
ftr-504	583	1	rep	rep	PROPN
ftr-504	583	2	.	.	PROPN
ftr-504	583	3	no	no	PROPN
ftr-504	583	4	.	.	NOUN
ftr-504	583	5	213	213	NUM
ftr-504	583	6	,	,	PUNCT
ftr-504	583	7	supra	supra	NOUN
ftr-504	583	8	note	note	NOUN
ftr-504	583	9	91	91	NUM
ftr-504	583	10	,	,	PUNCT
ftr-504	583	11	at	at	ADP
ftr-504	583	12	698	698	NUM
ftr-504	583	13	,	,	PUNCT
ftr-504	583	14	reprinted	reprint	VERB
ftr-504	583	15	in	in	ADP
ftr-504	583	16	1993	1993	NUM
ftr-504	583	17	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-504	583	18	.	.	PUNCT
ftr-504	584	1	at	at	ADP
ftr-504	584	2	1387	1387	NUM
ftr-504	584	3	(	(	PUNCT
ftr-504	584	4	indicating	indicate	VERB
ftr-504	584	5	that	that	SCONJ
ftr-504	584	6	obra	obra	NOUN
ftr-504	584	7	1993	1993	NUM
ftr-504	584	8	"	"	PUNCT
ftr-504	584	9	does	do	AUX
ftr-504	584	10	not	not	PART
ftr-504	584	11	affect	affect	VERB
ftr-504	584	12	the	the	DET
ftr-504	584	13	deductibility	deductibility	NOUN
ftr-504	584	14	of	of	ADP
ftr-504	584	15	compensation	compensation	NOUN
ftr-504	584	16	paid	pay	VERB
ftr-504	584	17	to	to	ADP
ftr-504	584	18	a	a	DET
ftr-504	584	19	retiring	retire	VERB
ftr-504	584	20	partner	partner	NOUN
ftr-504	584	21	for	for	ADP
ftr-504	584	22	past	past	ADJ
ftr-504	584	23	services	service	NOUN
ftr-504	584	24	"	"	PUNCT
ftr-504	584	25	)	)	PUNCT
ftr-504	584	26	;	;	PUNCT
ftr-504	584	27	staff	staff	NOUN
ftr-504	584	28	of	of	ADP
ftr-504	584	29	senate	senate	PROPN
ftr-504	584	30	comm	comm	NOUN
ftr-504	584	31	.	.	PUNCT
ftr-504	585	1	on	on	ADP
ftr-504	585	2	the	the	DET
ftr-504	585	3	budget	budget	NOUN
ftr-504	585	4	.	.	PUNCT
ftr-504	586	1	supra	supra	PROPN
ftr-504	586	2	note	note	PROPN
ftr-504	586	3	79	79	NUM
ftr-504	586	4	,	,	PUNCT
ftr-504	586	5	at	at	ADP
ftr-504	586	6	427	427	NUM
ftr-504	586	7	;	;	PUNCT
ftr-504	586	8	h.ri	h.ri	PROPN
ftr-504	586	9	rep	rep	PROPN
ftr-504	586	10	.	.	PROPN
ftr-504	587	1	no	no	PROPN
ftr-504	587	2	.	.	NOUN
ftr-504	587	3	111	111	NUM
ftr-504	587	4	,	,	PUNCT
ftr-504	587	5	supra	supra	NOUN
ftr-504	587	6	note	note	NOUN
ftr-504	587	7	79	79	NUM
ftr-504	587	8	,	,	PUNCT
ftr-504	587	9	at	at	ADP
ftr-504	587	10	783	783	NUM
ftr-504	587	11	,	,	PUNCT
ftr-504	587	12	reprinted	reprint	VERB
ftr-504	587	13	in	in	ADP
ftr-504	587	14	1993	1993	NUM
ftr-504	587	15	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-504	587	16	.	.	PUNCT
ftr-504	588	1	at	at	ADP
ftr-504	588	2	1014	1014	NUM
ftr-504	588	3	.	.	PUNCT
ftr-504	589	1	94	94	NUM
ftr-504	589	2	.	.	PUNCT
ftr-504	590	1	it	it	PRON
ftr-504	590	2	noted	note	VERB
ftr-504	590	3	that	that	SCONJ
ftr-504	590	4	under	under	ADP
ftr-504	590	5	prior	prior	ADJ
ftr-504	590	6	law	law	NOUN
ftr-504	590	7	,	,	PUNCT
ftr-504	590	8	acquisition	acquisition	NOUN
ftr-504	590	9	transactions	transaction	NOUN
ftr-504	590	10	could	could	AUX
ftr-504	590	11	be	be	AUX
ftr-504	590	12	structured	structure	VERB
ftr-504	590	13	to	to	PART
ftr-504	590	14	permit	permit	VERB
ftr-504	590	15	the	the	DET
ftr-504	590	16	current	current	ADJ
ftr-504	590	17	deduction	deduction	NOUN
ftr-504	590	18	of	of	ADP
ftr-504	590	19	good	good	ADJ
ftr-504	590	20	will	will	NOUN
ftr-504	590	21	by	by	ADP
ftr-504	590	22	having	have	VERB
ftr-504	590	23	the	the	DET
ftr-504	590	24	acquiror	acquiror	NOUN
ftr-504	590	25	form	form	VERB
ftr-504	590	26	a	a	DET
ftr-504	590	27	partnership	partnership	NOUN
ftr-504	590	28	with	with	ADP
ftr-504	590	29	the	the	DET
ftr-504	590	30	seller	seller	NOUN
ftr-504	590	31	and	and	CCONJ
ftr-504	590	32	liquidating	liquidate	VERB
ftr-504	590	33	the	the	DET
ftr-504	590	34	seller	seller	NOUN
ftr-504	590	35	's	's	PART
ftr-504	590	36	interest	interest	NOUN
ftr-504	590	37	therein	therein	ADV
ftr-504	590	38	under	under	ADP
ftr-504	590	39	§	§	PROPN
ftr-504	590	40	736	736	NUM
ftr-504	590	41	.	.	PUNCT
ftr-504	591	1	see	see	VERB
ftr-504	591	2	staff	staff	NOUN
ftr-504	591	3	of	of	ADP
ftr-504	591	4	senate	senate	PROPN
ftr-504	591	5	comm	comm	NOUN
ftr-504	591	6	.	.	PUNCT
ftr-504	592	1	on	on	ADP
ftr-504	592	2	the	the	DET
ftr-504	592	3	budget	budget	NOUN
ftr-504	592	4	,	,	PUNCT
ftr-504	592	5	supra	supra	PROPN
ftr-504	592	6	note	note	NOUN
ftr-504	592	7	79	79	NUM
ftr-504	592	8	,	,	PUNCT
ftr-504	592	9	at	at	ADP
ftr-504	592	10	425	425	NUM
ftr-504	592	11	;	;	PUNCT
ftr-504	592	12	h.r	h.r	PROPN
ftr-504	592	13	.	.	PROPN
ftr-504	592	14	rep	rep	PROPN
ftr-504	592	15	.	.	PROPN
ftr-504	593	1	no	no	PROPN
ftr-504	593	2	.	.	NOUN
ftr-504	594	1	11l	11l	NUM
ftr-504	594	2	,	,	PUNCT
ftr-504	594	3	supra	supra	PROPN
ftr-504	594	4	note	note	NOUN
ftr-504	594	5	79	79	NUM
ftr-504	594	6	,	,	PUNCT
ftr-504	594	7	at	at	ADP
ftr-504	594	8	782	782	NUM
ftr-504	594	9	,	,	PUNCT
ftr-504	594	10	reprinted	reprint	VERB
ftr-504	594	11	in	in	ADP
ftr-504	594	12	1993	1993	NUM
ftr-504	594	13	u.s.c.c.a.n	u.s.c.c.a.n	NOUN
ftr-504	594	14	.	.	PUNCT
ftr-504	595	1	at	at	ADP
ftr-504	595	2	1013	1013	NUM
ftr-504	595	3	.	.	PUNCT
ftr-504	596	1	95	95	NUM
ftr-504	596	2	.	.	PUNCT
ftr-504	597	1	see	see	VERB
ftr-504	597	2	staff	staff	NOUN
ftr-504	597	3	of	of	ADP
ftr-504	597	4	senate	senate	PROPN
ftr-504	597	5	comm	comm	NOUN
ftr-504	597	6	.	.	PUNCT
ftr-504	598	1	on	on	ADP
ftr-504	598	2	the	the	DET
ftr-504	598	3	budget	budget	NOUN
ftr-504	598	4	,	,	PUNCT
ftr-504	598	5	supra	supra	PROPN
ftr-504	598	6	note	note	NOUN
ftr-504	598	7	79	79	NUM
ftr-504	598	8	,	,	PUNCT
ftr-504	598	9	at	at	ADP
ftr-504	598	10	425	425	NUM
ftr-504	598	11	;	;	PUNCT
ftr-504	598	12	h.r	h.r	PROPN
ftr-504	598	13	.	.	PROPN
ftr-504	598	14	rep	rep	PROPN
ftr-504	598	15	.	.	PROPN
ftr-504	599	1	no	no	PROPN
ftr-504	599	2	.	.	NOUN
ftr-504	599	3	111	111	NUM
ftr-504	599	4	,	,	PUNCT
ftr-504	599	5	supra	supra	NOUN
ftr-504	599	6	note	note	NOUN
ftr-504	599	7	79	79	NUM
ftr-504	599	8	,	,	PUNCT
ftr-504	599	9	at	at	ADP
ftr-504	599	10	782	782	NUM
ftr-504	599	11	,	,	PUNCT
ftr-504	599	12	reprinted	reprint	VERB
ftr-504	599	13	in	in	ADP
ftr-504	599	14	1993	1993	NUM
ftr-504	599	15	u.s.c.c.a.n	u.s.c.c.a.n	NOUN
ftr-504	599	16	.	.	PUNCT
ftr-504	600	1	at	at	ADP
ftr-504	600	2	1013	1013	NUM
ftr-504	600	3	.	.	PUNCT
ftr-504	600	4	1994	1994	NUM
ftr-504	600	5	]	]	PUNCT
ftr-504	600	6	florida	florida	PROPN
ftr-504	600	7	tax	tax	PROPN
ftr-504	600	8	review	review	PROPN
ftr-504	600	9	tion	tion	PROPN
ftr-504	600	10	false.96	false.96	PROPN
ftr-504	600	11	for	for	ADP
ftr-504	600	12	these	these	DET
ftr-504	600	13	reasons	reason	NOUN
ftr-504	600	14	,	,	PUNCT
ftr-504	600	15	congress	congress	PROPN
ftr-504	600	16	sought	seek	VERB
ftr-504	600	17	to	to	PART
ftr-504	600	18	alter	alter	VERB
ftr-504	600	19	the	the	DET
ftr-504	600	20	treatment	treatment	NOUN
ftr-504	600	21	of	of	ADP
ftr-504	600	22	good	good	ADJ
ftr-504	600	23	will	will	AUX
ftr-504	600	24	payments	payment	NOUN
ftr-504	600	25	by	by	ADP
ftr-504	600	26	generally	generally	ADV
ftr-504	600	27	relegating	relegate	VERB
ftr-504	600	28	them	they	PRON
ftr-504	600	29	to	to	PART
ftr-504	600	30	section	section	NOUN
ftr-504	600	31	736(b	736(b	PROPN
ftr-504	600	32	)	)	PUNCT
ftr-504	600	33	.	.	PUNCT
ftr-504	601	1	however	however	ADV
ftr-504	601	2	,	,	PUNCT
ftr-504	601	3	it	it	PRON
ftr-504	601	4	continued	continue	VERB
ftr-504	601	5	prior	prior	ADJ
ftr-504	601	6	law	law	NOUN
ftr-504	601	7	's	's	PART
ftr-504	601	8	treatment	treatment	NOUN
ftr-504	601	9	of	of	ADP
ftr-504	601	10	payments	payment	NOUN
ftr-504	601	11	for	for	ADP
ftr-504	601	12	unstated	unstated	ADJ
ftr-504	601	13	good	good	ADJ
ftr-504	601	14	will	will	NOUN
ftr-504	601	15	to	to	ADP
ftr-504	601	16	general	general	ADJ
ftr-504	601	17	partners	partner	NOUN
ftr-504	601	18	in	in	ADP
ftr-504	601	19	partnerships	partnership	NOUN
ftr-504	601	20	for	for	ADP
ftr-504	601	21	which	which	DET
ftr-504	601	22	capital	capital	NOUN
ftr-504	601	23	is	be	AUX
ftr-504	601	24	not	not	PART
ftr-504	601	25	a	a	DET
ftr-504	601	26	material	material	NOUN
ftr-504	601	27	incomeproducing	incomeproducing	NOUN
ftr-504	601	28	factor	factor	NOUN
ftr-504	601	29	because	because	SCONJ
ftr-504	601	30	it	it	PRON
ftr-504	601	31	believed	believe	VERB
ftr-504	601	32	that	that	SCONJ
ftr-504	601	33	"	"	PUNCT
ftr-504	601	34	general	general	ADJ
ftr-504	601	35	partners	partner	NOUN
ftr-504	601	36	in	in	ADP
ftr-504	601	37	service	service	NOUN
ftr-504	601	38	partnerships	partnership	NOUN
ftr-504	601	39	do	do	AUX
ftr-504	601	40	not	not	PART
ftr-504	601	41	ordinarily	ordinarily	ADV
ftr-504	601	42	value	value	VERB
ftr-504	601	43	good	good	ADJ
ftr-504	601	44	will	will	NOUN
ftr-504	601	45	in	in	ADP
ftr-504	601	46	liquidating	liquidate	VERB
ftr-504	601	47	partners	partner	NOUN
ftr-504	601	48	.	.	PUNCT
ftr-504	601	49	'	'	PUNCT
ftr-504	602	1	5	5	NUM
ftr-504	602	2	.	.	X
ftr-504	602	3	enactment	enactment	NOUN
ftr-504	602	4	of	of	ADP
ftr-504	602	5	new	new	ADJ
ftr-504	602	6	code	code	NOUN
ftr-504	602	7	section	section	NOUN
ftr-504	602	8	197	197	NUM
ftr-504	602	9	concerning	concern	VERB
ftr-504	602	10	amortization	amortization	NOUN
ftr-504	602	11	of	of	ADP
ftr-504	602	12	intangibles.-finally	intangibles.-finally	ADV
ftr-504	602	13	,	,	PUNCT
ftr-504	602	14	although	although	SCONJ
ftr-504	602	15	it	it	PRON
ftr-504	602	16	is	be	AUX
ftr-504	602	17	a	a	DET
ftr-504	602	18	provision	provision	NOUN
ftr-504	602	19	of	of	ADP
ftr-504	602	20	broader	broad	ADJ
ftr-504	602	21	application	application	NOUN
ftr-504	602	22	than	than	ADP
ftr-504	602	23	the	the	DET
ftr-504	602	24	sale	sale	NOUN
ftr-504	602	25	or	or	CCONJ
ftr-504	602	26	liquidation	liquidation	NOUN
ftr-504	602	27	of	of	ADP
ftr-504	602	28	a	a	DET
ftr-504	602	29	partnership	partnership	NOUN
ftr-504	602	30	interest	interest	NOUN
ftr-504	602	31	,	,	PUNCT
ftr-504	602	32	it	it	PRON
ftr-504	602	33	is	be	AUX
ftr-504	602	34	appropriate	appropriate	ADJ
ftr-504	602	35	to	to	PART
ftr-504	602	36	consider	consider	VERB
ftr-504	602	37	in	in	ADP
ftr-504	602	38	this	this	DET
ftr-504	602	39	context	context	NOUN
ftr-504	602	40	the	the	DET
ftr-504	602	41	impact	impact	NOUN
ftr-504	602	42	of	of	ADP
ftr-504	602	43	section	section	NOUN
ftr-504	602	44	197	197	NUM
ftr-504	602	45	,	,	PUNCT
ftr-504	602	46	added	add	VERB
ftr-504	602	47	by	by	ADP
ftr-504	602	48	obra	obra	PROPN
ftr-504	602	49	1993	1993	NUM
ftr-504	602	50	,	,	PUNCT
ftr-504	602	51	which	which	PRON
ftr-504	602	52	allows	allow	VERB
ftr-504	602	53	the	the	DET
ftr-504	602	54	amortization	amortization	NOUN
ftr-504	602	55	of	of	ADP
ftr-504	602	56	certain	certain	ADJ
ftr-504	602	57	intangibles	intangible	NOUN
ftr-504	602	58	.	.	PUNCT
ftr-504	603	1	a.	a.	NOUN
ftr-504	603	2	purpose.-under	purpose.-under	PROPN
ftr-504	603	3	prior	prior	ADJ
ftr-504	603	4	law	law	NOUN
ftr-504	603	5	,	,	PUNCT
ftr-504	603	6	taxpayers	taxpayer	NOUN
ftr-504	603	7	could	could	AUX
ftr-504	603	8	amortize	amortize	VERB
ftr-504	603	9	the	the	DET
ftr-504	603	10	basis	basis	NOUN
ftr-504	603	11	of	of	ADP
ftr-504	603	12	certain	certain	ADJ
ftr-504	603	13	intangible	intangible	ADJ
ftr-504	603	14	assets	asset	NOUN
ftr-504	603	15	acquired	acquire	VERB
ftr-504	603	16	for	for	ADP
ftr-504	603	17	use	use	NOUN
ftr-504	603	18	in	in	ADP
ftr-504	603	19	a	a	DET
ftr-504	603	20	trade	trade	NOUN
ftr-504	603	21	or	or	CCONJ
ftr-504	603	22	business	business	NOUN
ftr-504	603	23	or	or	CCONJ
ftr-504	603	24	income	income	NOUN
ftr-504	603	25	-	-	PUNCT
ftr-504	603	26	producing	produce	VERB
ftr-504	603	27	activity	activity	NOUN
ftr-504	603	28	if	if	SCONJ
ftr-504	603	29	such	such	ADJ
ftr-504	603	30	property	property	NOUN
ftr-504	603	31	had	have	VERB
ftr-504	603	32	a	a	DET
ftr-504	603	33	useful	useful	ADJ
ftr-504	603	34	life	life	NOUN
ftr-504	603	35	that	that	PRON
ftr-504	603	36	could	could	AUX
ftr-504	603	37	be	be	AUX
ftr-504	603	38	ascertained	ascertain	VERB
ftr-504	603	39	with	with	ADP
ftr-504	603	40	reasonable	reasonable	ADJ
ftr-504	603	41	accuracy	accuracy	NOUN
ftr-504	603	42	.	.	PUNCT
ftr-504	604	1	98	98	NUM
ftr-504	604	2	in	in	ADP
ftr-504	604	3	practice	practice	NOUN
ftr-504	604	4	,	,	PUNCT
ftr-504	604	5	this	this	DET
ftr-504	604	6	scheme	scheme	NOUN
ftr-504	604	7	led	lead	VERB
ftr-504	604	8	to	to	ADP
ftr-504	604	9	considerable	considerable	ADJ
ftr-504	604	10	controversy	controversy	NOUN
ftr-504	604	11	between	between	ADP
ftr-504	604	12	taxpayers	taxpayer	NOUN
ftr-504	604	13	and	and	CCONJ
ftr-504	604	14	the	the	DET
ftr-504	604	15	service	service	NOUN
ftr-504	604	16	in	in	ADP
ftr-504	604	17	three	three	NUM
ftr-504	604	18	particular	particular	ADJ
ftr-504	604	19	areas	area	NOUN
ftr-504	604	20	:	:	PUNCT
ftr-504	604	21	(	(	PUNCT
ftr-504	604	22	1	1	X
ftr-504	604	23	)	)	PUNCT
ftr-504	604	24	whether	whether	SCONJ
ftr-504	604	25	an	an	DET
ftr-504	604	26	intangible	intangible	ADJ
ftr-504	604	27	asset	asset	NOUN
ftr-504	604	28	existed	exist	VERB
ftr-504	604	29	;	;	PUNCT
ftr-504	604	30	(	(	PUNCT
ftr-504	604	31	2	2	X
ftr-504	604	32	)	)	PUNCT
ftr-504	604	33	in	in	ADP
ftr-504	604	34	the	the	DET
ftr-504	604	35	case	case	NOUN
ftr-504	604	36	of	of	ADP
ftr-504	604	37	the	the	DET
ftr-504	604	38	acquisition	acquisition	NOUN
ftr-504	604	39	of	of	ADP
ftr-504	604	40	a	a	DET
ftr-504	604	41	business	business	NOUN
ftr-504	604	42	,	,	PUNCT
ftr-504	604	43	the	the	DET
ftr-504	604	44	portion	portion	NOUN
ftr-504	604	45	of	of	ADP
ftr-504	604	46	the	the	DET
ftr-504	604	47	purchase	purchase	NOUN
ftr-504	604	48	price	price	NOUN
ftr-504	604	49	allocable	allocable	ADJ
ftr-504	604	50	to	to	ADP
ftr-504	604	51	an	an	DET
ftr-504	604	52	amortizable	amortizable	ADJ
ftr-504	604	53	intangible	intangible	ADJ
ftr-504	604	54	asset	asset	NOUN
ftr-504	604	55	,	,	PUNCT
ftr-504	604	56	and	and	CCONJ
ftr-504	604	57	(	(	PUNCT
ftr-504	604	58	3	3	X
ftr-504	604	59	)	)	PUNCT
ftr-504	604	60	the	the	DET
ftr-504	604	61	proper	proper	ADJ
ftr-504	604	62	method	method	NOUN
ftr-504	604	63	and	and	CCONJ
ftr-504	604	64	period	period	NOUN
ftr-504	604	65	for	for	ADP
ftr-504	604	66	recovering	recover	VERB
ftr-504	604	67	the	the	DET
ftr-504	604	68	cost	cost	NOUN
ftr-504	604	69	of	of	ADP
ftr-504	604	70	an	an	DET
ftr-504	604	71	amortizable	amortizable	ADJ
ftr-504	604	72	intangible	intangible	ADJ
ftr-504	604	73	asset.99	asset.99	NOUN
ftr-504	604	74	to	to	PART
ftr-504	604	75	alleviate	alleviate	VERB
ftr-504	604	76	such	such	ADJ
ftr-504	604	77	controversies	controversy	NOUN
ftr-504	604	78	,	,	PUNCT
ftr-504	604	79	congress	congress	PROPN
ftr-504	604	80	enacted	enact	VERB
ftr-504	604	81	section	section	NOUN
ftr-504	604	82	197	197	NUM
ftr-504	604	83	which	which	PRON
ftr-504	604	84	provides	provide	VERB
ftr-504	604	85	a	a	DET
ftr-504	604	86	single	single	ADJ
ftr-504	604	87	method	method	NOUN
ftr-504	604	88	and	and	CCONJ
ftr-504	604	89	period	period	NOUN
ftr-504	604	90	for	for	ADP
ftr-504	604	91	recovering	recover	VERB
ftr-504	604	92	the	the	DET
ftr-504	604	93	cost	cost	NOUN
ftr-504	604	94	of	of	ADP
ftr-504	604	95	most	most	ADV
ftr-504	604	96	acquired	acquire	VERB
ftr-504	604	97	intangible	intangible	ADJ
ftr-504	604	98	assets	asset	NOUN
ftr-504	604	99	and	and	CCONJ
ftr-504	604	100	which	which	DET
ftr-504	604	101	treats	treat	NOUN
ftr-504	604	102	acquired	acquire	VERB
ftr-504	604	103	good	good	ADJ
ftr-504	604	104	will	will	NOUN
ftr-504	604	105	and	and	CCONJ
ftr-504	604	106	going	go	VERB
ftr-504	604	107	concern	concern	NOUN
ftr-504	604	108	value	value	NOUN
ftr-504	604	109	as	as	ADP
ftr-504	604	110	amortizable	amortizable	ADJ
ftr-504	604	111	intangible	intangible	ADJ
ftr-504	604	112	assets	asset	NOUN
ftr-504	604	113	.	.	PUNCT
ftr-504	605	1	'0	'0	VERB
ftr-504	605	2	in	in	ADP
ftr-504	605	3	doing	do	VERB
ftr-504	605	4	so	so	ADV
ftr-504	605	5	,	,	PUNCT
ftr-504	605	6	however	however	ADV
ftr-504	605	7	,	,	PUNCT
ftr-504	605	8	congress	congress	PROPN
ftr-504	605	9	did	do	AUX
ftr-504	605	10	not	not	PART
ftr-504	605	11	seek	seek	VERB
ftr-504	605	12	to	to	PART
ftr-504	605	13	change	change	VERB
ftr-504	605	14	the	the	DET
ftr-504	605	15	tax	tax	NOUN
ftr-504	605	16	treatment	treatment	NOUN
ftr-504	605	17	of	of	ADP
ftr-504	605	18	self	self	NOUN
ftr-504	605	19	-	-	PUNCT
ftr-504	605	20	created	create	VERB
ftr-504	605	21	intangible	intangible	ADJ
ftr-504	605	22	assets	asset	NOUN
ftr-504	605	23	,	,	PUNCT
ftr-504	605	24	such	such	ADJ
ftr-504	605	25	as	as	ADP
ftr-504	605	26	good	good	ADJ
ftr-504	605	27	will	will	AUX
ftr-504	605	28	created	create	VERB
ftr-504	605	29	through	through	ADP
ftr-504	605	30	advertising	advertising	NOUN
ftr-504	605	31	and	and	CCONJ
ftr-504	605	32	other	other	ADJ
ftr-504	605	33	similar	similar	ADJ
ftr-504	605	34	expenditures	expenditure	NOUN
ftr-504	605	35	.	.	PUNCT
ftr-504	605	36	'	'	PUNCT
ftr-504	606	1	the	the	DET
ftr-504	606	2	following	follow	VERB
ftr-504	606	3	discussion	discussion	NOUN
ftr-504	606	4	very	very	ADV
ftr-504	606	5	96	96	NUM
ftr-504	606	6	.	.	PUNCT
ftr-504	607	1	congress	congress	PROPN
ftr-504	607	2	noted	note	VERB
ftr-504	607	3	that	that	SCONJ
ftr-504	607	4	in	in	ADP
ftr-504	607	5	many	many	ADJ
ftr-504	607	6	cases	case	NOUN
ftr-504	607	7	,	,	PUNCT
ftr-504	607	8	the	the	DET
ftr-504	607	9	stated	state	VERB
ftr-504	607	10	value	value	NOUN
ftr-504	607	11	of	of	ADP
ftr-504	607	12	the	the	DET
ftr-504	607	13	good	good	ADJ
ftr-504	607	14	will	will	NOUN
ftr-504	607	15	and	and	CCONJ
ftr-504	607	16	the	the	DET
ftr-504	607	17	total	total	ADJ
ftr-504	607	18	retirement	retirement	NOUN
ftr-504	607	19	payments	payment	NOUN
ftr-504	607	20	could	could	AUX
ftr-504	607	21	be	be	AUX
ftr-504	607	22	set	set	VERB
ftr-504	607	23	so	so	SCONJ
ftr-504	607	24	as	as	SCONJ
ftr-504	607	25	to	to	PART
ftr-504	607	26	maximize	maximize	VERB
ftr-504	607	27	the	the	DET
ftr-504	607	28	combined	combined	ADJ
ftr-504	607	29	tax	tax	NOUN
ftr-504	607	30	savings	saving	NOUN
ftr-504	607	31	for	for	ADP
ftr-504	607	32	both	both	DET
ftr-504	607	33	retiring	retire	VERB
ftr-504	607	34	and	and	CCONJ
ftr-504	607	35	continuing	continue	VERB
ftr-504	607	36	partners	partner	NOUN
ftr-504	607	37	.	.	PUNCT
ftr-504	608	1	see	see	VERB
ftr-504	608	2	staff	staff	NOUN
ftr-504	608	3	of	of	ADP
ftr-504	608	4	senate	senate	PROPN
ftr-504	608	5	comm	comm	NOUN
ftr-504	608	6	.	.	PUNCT
ftr-504	609	1	on	on	ADP
ftr-504	609	2	the	the	DET
ftr-504	609	3	budget	budget	NOUN
ftr-504	609	4	,	,	PUNCT
ftr-504	609	5	supra	supra	PROPN
ftr-504	609	6	note	note	NOUN
ftr-504	609	7	79	79	NUM
ftr-504	609	8	,	,	PUNCT
ftr-504	609	9	at	at	ADP
ftr-504	609	10	425	425	NUM
ftr-504	609	11	-	-	SYM
ftr-504	609	12	26	26	NUM
ftr-504	609	13	;	;	PUNCT
ftr-504	609	14	h.r	h.r	PROPN
ftr-504	609	15	.	.	PROPN
ftr-504	609	16	rep	rep	PROPN
ftr-504	609	17	.	.	PROPN
ftr-504	610	1	no	no	PROPN
ftr-504	610	2	.	.	NOUN
ftr-504	610	3	111	111	NUM
ftr-504	610	4	,	,	PUNCT
ftr-504	610	5	supra	supra	NOUN
ftr-504	610	6	note	note	NOUN
ftr-504	610	7	79	79	NUM
ftr-504	610	8	,	,	PUNCT
ftr-504	610	9	at	at	ADP
ftr-504	610	10	782	782	NUM
ftr-504	610	11	,	,	PUNCT
ftr-504	610	12	reprinted	reprint	VERB
ftr-504	610	13	in	in	ADP
ftr-504	610	14	1993	1993	NUM
ftr-504	610	15	u.s.c.c.a.n	u.s.c.c.a.n	NOUN
ftr-504	610	16	.	.	PUNCT
ftr-504	611	1	at	at	ADP
ftr-504	611	2	1013	1013	NUM
ftr-504	611	3	.	.	PUNCT
ftr-504	612	1	97	97	NUM
ftr-504	612	2	.	.	PUNCT
ftr-504	612	3	staff	staff	NOUN
ftr-504	612	4	of	of	ADP
ftr-504	612	5	senate	senate	PROPN
ftr-504	612	6	comm	comm	NOUN
ftr-504	612	7	.	.	PUNCT
ftr-504	613	1	on	on	ADP
ftr-504	613	2	the	the	DET
ftr-504	613	3	budget	budget	NOUN
ftr-504	613	4	,	,	PUNCT
ftr-504	613	5	supra	supra	PROPN
ftr-504	613	6	note	note	NOUN
ftr-504	613	7	79	79	NUM
ftr-504	613	8	,	,	PUNCT
ftr-504	613	9	at	at	ADP
ftr-504	613	10	426	426	NUM
ftr-504	613	11	;	;	PUNCT
ftr-504	613	12	h.r	h.r	PROPN
ftr-504	613	13	.	.	PROPN
ftr-504	613	14	rep	rep	PROPN
ftr-504	613	15	.	.	PROPN
ftr-504	614	1	no	no	PROPN
ftr-504	614	2	.	.	NOUN
ftr-504	614	3	111	111	NUM
ftr-504	614	4	,	,	PUNCT
ftr-504	614	5	supra	supra	NOUN
ftr-504	614	6	note	note	NOUN
ftr-504	614	7	79	79	NUM
ftr-504	614	8	,	,	PUNCT
ftr-504	614	9	at	at	ADP
ftr-504	614	10	782	782	NUM
ftr-504	614	11	,	,	PUNCT
ftr-504	614	12	reprinted	reprint	VERB
ftr-504	614	13	in	in	ADP
ftr-504	614	14	1993	1993	NUM
ftr-504	614	15	u.s.c.c.a.n	u.s.c.c.a.n	NOUN
ftr-504	614	16	.	.	PUNCT
ftr-504	615	1	at	at	ADP
ftr-504	615	2	1013	1013	NUM
ftr-504	615	3	.	.	PUNCT
ftr-504	616	1	98	98	NUM
ftr-504	616	2	.	.	PUNCT
ftr-504	616	3	regs	regs	PROPN
ftr-504	616	4	.	.	PUNCT
ftr-504	617	1	§	§	PROPN
ftr-504	617	2	1.167(a)-3	1.167(a)-3	PROPN
ftr-504	617	3	.	.	PUNCT
ftr-504	618	1	see	see	VERB
ftr-504	618	2	h.r	h.r	PROPN
ftr-504	618	3	.	.	PROPN
ftr-504	618	4	conf	conf	PROPN
ftr-504	618	5	.	.	PUNCT
ftr-504	619	1	rep	rep	PROPN
ftr-504	619	2	.	.	PROPN
ftr-504	619	3	no	no	PROPN
ftr-504	619	4	.	.	NOUN
ftr-504	619	5	213	213	NUM
ftr-504	619	6	,	,	PUNCT
ftr-504	619	7	supra	supra	NOUN
ftr-504	619	8	note	note	NOUN
ftr-504	619	9	91	91	NUM
ftr-504	619	10	,	,	PUNCT
ftr-504	619	11	at	at	ADP
ftr-504	619	12	672	672	NUM
ftr-504	619	13	,	,	PUNCT
ftr-504	619	14	reprinted	reprint	VERB
ftr-504	619	15	in	in	ADP
ftr-504	619	16	1993	1993	NUM
ftr-504	619	17	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-504	619	18	.	.	PUNCT
ftr-504	620	1	at	at	ADP
ftr-504	620	2	1361	1361	NUM
ftr-504	620	3	;	;	PUNCT
ftr-504	620	4	staff	staff	NOUN
ftr-504	620	5	of	of	ADP
ftr-504	620	6	senate	senate	PROPN
ftr-504	620	7	comm	comm	NOUN
ftr-504	620	8	.	.	PUNCT
ftr-504	621	1	on	on	ADP
ftr-504	621	2	the	the	DET
ftr-504	621	3	budget	budget	NOUN
ftr-504	621	4	,	,	PUNCT
ftr-504	621	5	supra	supra	PROPN
ftr-504	621	6	note	note	NOUN
ftr-504	621	7	79	79	NUM
ftr-504	621	8	,	,	PUNCT
ftr-504	621	9	at	at	ADP
ftr-504	621	10	397	397	NUM
ftr-504	621	11	;	;	PUNCT
ftr-504	621	12	h.r	h.r	PROPN
ftr-504	621	13	.	.	PROPN
ftr-504	621	14	rep	rep	PROPN
ftr-504	621	15	.	.	PROPN
ftr-504	622	1	no	no	PROPN
ftr-504	622	2	.	.	NOUN
ftr-504	622	3	111	111	NUM
ftr-504	622	4	,	,	PUNCT
ftr-504	622	5	supra	supra	NOUN
ftr-504	622	6	note	note	NOUN
ftr-504	622	7	79	79	NUM
ftr-504	622	8	,	,	PUNCT
ftr-504	622	9	at	at	ADP
ftr-504	622	10	760	760	NUM
ftr-504	622	11	,	,	PUNCT
ftr-504	622	12	reprinted	reprint	VERB
ftr-504	622	13	in	in	ADP
ftr-504	622	14	1993	1993	NUM
ftr-504	622	15	u.s.c.c.a.n	u.s.c.c.a.n	NOUN
ftr-504	622	16	.	.	PUNCT
ftr-504	623	1	at	at	ADP
ftr-504	623	2	991	991	NUM
ftr-504	623	3	.	.	PUNCT
ftr-504	624	1	99	99	NUM
ftr-504	624	2	.	.	PUNCT
ftr-504	625	1	see	see	VERB
ftr-504	625	2	staff	staff	NOUN
ftr-504	625	3	of	of	ADP
ftr-504	625	4	senate	senate	PROPN
ftr-504	625	5	comm	comm	NOUN
ftr-504	625	6	.	.	PUNCT
ftr-504	626	1	on	on	ADP
ftr-504	626	2	the	the	DET
ftr-504	626	3	budget	budget	NOUN
ftr-504	626	4	,	,	PUNCT
ftr-504	626	5	supra	supra	PROPN
ftr-504	626	6	note	note	NOUN
ftr-504	626	7	79	79	NUM
ftr-504	626	8	,	,	PUNCT
ftr-504	626	9	at	at	ADP
ftr-504	626	10	397	397	NUM
ftr-504	626	11	;	;	PUNCT
ftr-504	626	12	h.r	h.r	PROPN
ftr-504	626	13	.	.	PROPN
ftr-504	626	14	rep	rep	PROPN
ftr-504	626	15	.	.	PROPN
ftr-504	627	1	no	no	PROPN
ftr-504	627	2	.	.	NOUN
ftr-504	627	3	111	111	NUM
ftr-504	627	4	,	,	PUNCT
ftr-504	627	5	supra	supra	NOUN
ftr-504	627	6	note	note	NOUN
ftr-504	627	7	79	79	NUM
ftr-504	627	8	,	,	PUNCT
ftr-504	627	9	at	at	ADP
ftr-504	627	10	760	760	NUM
ftr-504	627	11	,	,	PUNCT
ftr-504	627	12	reprinted	reprint	VERB
ftr-504	627	13	in	in	ADP
ftr-504	627	14	1993	1993	NUM
ftr-504	627	15	u.s.c.c.a.n	u.s.c.c.a.n	NOUN
ftr-504	627	16	.	.	PUNCT
ftr-504	628	1	at	at	ADP
ftr-504	628	2	991	991	NUM
ftr-504	628	3	.	.	PUNCT
ftr-504	628	4	100	100	NUM
ftr-504	628	5	.	.	PUNCT
ftr-504	629	1	see	see	VERB
ftr-504	629	2	staff	staff	NOUN
ftr-504	629	3	of	of	ADP
ftr-504	629	4	senate	senate	PROPN
ftr-504	629	5	comm	comm	NOUN
ftr-504	629	6	.	.	PUNCT
ftr-504	630	1	on	on	ADP
ftr-504	630	2	the	the	DET
ftr-504	630	3	budget	budget	NOUN
ftr-504	630	4	,	,	PUNCT
ftr-504	630	5	supra	supra	PROPN
ftr-504	630	6	note	note	NOUN
ftr-504	630	7	79	79	NUM
ftr-504	630	8	,	,	PUNCT
ftr-504	630	9	at	at	ADP
ftr-504	630	10	397	397	NUM
ftr-504	630	11	;	;	PUNCT
ftr-504	630	12	h.r	h.r	PROPN
ftr-504	630	13	.	.	PROPN
ftr-504	630	14	rep	rep	PROPN
ftr-504	630	15	.	.	PROPN
ftr-504	631	1	no	no	PROPN
ftr-504	631	2	.	.	NOUN
ftr-504	631	3	111	111	NUM
ftr-504	631	4	,	,	PUNCT
ftr-504	631	5	supra	supra	NOUN
ftr-504	631	6	note	note	NOUN
ftr-504	631	7	79	79	NUM
ftr-504	631	8	,	,	PUNCT
ftr-504	631	9	at	at	ADP
ftr-504	631	10	760	760	NUM
ftr-504	631	11	,	,	PUNCT
ftr-504	631	12	reprinted	reprint	VERB
ftr-504	631	13	in	in	ADP
ftr-504	631	14	1993	1993	NUM
ftr-504	631	15	u.s.c.c.a.n	u.s.c.c.a.n	NOUN
ftr-504	631	16	.	.	PUNCT
ftr-504	632	1	at	at	ADP
ftr-504	632	2	991	991	NUM
ftr-504	632	3	.	.	PUNCT
ftr-504	633	1	101	101	NUM
ftr-504	633	2	.	.	PUNCT
ftr-504	634	1	see	see	VERB
ftr-504	634	2	staff	staff	NOUN
ftr-504	634	3	of	of	ADP
ftr-504	634	4	senate	senate	PROPN
ftr-504	634	5	comm	comm	NOUN
ftr-504	634	6	.	.	PUNCT
ftr-504	635	1	on	on	ADP
ftr-504	635	2	the	the	DET
ftr-504	635	3	budget	budget	NOUN
ftr-504	635	4	,	,	PUNCT
ftr-504	635	5	supra	supra	PROPN
ftr-504	635	6	note	note	NOUN
ftr-504	635	7	79	79	NUM
ftr-504	635	8	,	,	PUNCT
ftr-504	635	9	at	at	ADP
ftr-504	635	10	397	397	NUM
ftr-504	635	11	;	;	PUNCT
ftr-504	635	12	h.r	h.r	PROPN
ftr-504	635	13	.	.	PROPN
ftr-504	635	14	rep	rep	PROPN
ftr-504	635	15	.	.	PROPN
ftr-504	636	1	no	no	PROPN
ftr-504	636	2	.	.	NOUN
ftr-504	636	3	111	111	NUM
ftr-504	636	4	,	,	PUNCT
ftr-504	636	5	supra	supra	NOUN
ftr-504	636	6	note	note	NOUN
ftr-504	636	7	79	79	NUM
ftr-504	636	8	,	,	PUNCT
ftr-504	636	9	at	at	ADP
ftr-504	636	10	760	760	NUM
ftr-504	636	11	,	,	PUNCT
ftr-504	636	12	reprinted	reprint	VERB
ftr-504	636	13	in	in	ADP
ftr-504	636	14	1993	1993	NUM
ftr-504	636	15	u.s.c.c.a.n	u.s.c.c.a.n	NOUN
ftr-504	636	16	.	.	PUNCT
ftr-504	637	1	at	at	ADP
ftr-504	637	2	991	991	NUM
ftr-504	637	3	.	.	PUNCT
ftr-504	638	1	[	[	X
ftr-504	638	2	vol	vol	NOUN
ftr-504	638	3	.	.	PUNCT
ftr-504	639	1	1:12	1:12	NUM
ftr-504	639	2	reassessing	reassess	VERB
ftr-504	639	3	sales	sale	NOUN
ftr-504	639	4	and	and	CCONJ
ftr-504	639	5	liquidations	liquidation	NOUN
ftr-504	639	6	of	of	ADP
ftr-504	639	7	partnership	partnership	NOUN
ftr-504	639	8	interests	interest	NOUN
ftr-504	639	9	generally	generally	ADV
ftr-504	639	10	describes	describe	VERB
ftr-504	639	11	the	the	DET
ftr-504	639	12	operation	operation	NOUN
ftr-504	639	13	of	of	ADP
ftr-504	639	14	this	this	DET
ftr-504	639	15	new	new	ADJ
ftr-504	639	16	provision	provision	NOUN
ftr-504	639	17	and	and	CCONJ
ftr-504	639	18	examines	examine	VERB
ftr-504	639	19	its	its	PRON
ftr-504	639	20	potential	potential	ADJ
ftr-504	639	21	application	application	NOUN
ftr-504	639	22	in	in	ADP
ftr-504	639	23	connection	connection	NOUN
ftr-504	639	24	with	with	ADP
ftr-504	639	25	the	the	DET
ftr-504	639	26	sale	sale	NOUN
ftr-504	639	27	or	or	CCONJ
ftr-504	639	28	liquidation	liquidation	NOUN
ftr-504	639	29	of	of	ADP
ftr-504	639	30	a	a	DET
ftr-504	639	31	partner	partner	NOUN
ftr-504	639	32	's	's	PART
ftr-504	639	33	interest	interest	NOUN
ftr-504	639	34	.	.	PUNCT
ftr-504	640	1	b.	b.	PROPN
ftr-504	640	2	brief	brief	ADJ
ftr-504	640	3	overview	overview	NOUN
ftr-504	640	4	of	of	ADP
ftr-504	640	5	section	section	NOUN
ftr-504	640	6	197.-section	197.-section	NUM
ftr-504	640	7	197(a	197(a	PROPN
ftr-504	640	8	)	)	PUNCT
ftr-504	640	9	allows	allow	VERB
ftr-504	640	10	the	the	DET
ftr-504	640	11	adjusted	adjusted	ADJ
ftr-504	640	12	basis	basis	NOUN
ftr-504	640	13	of	of	ADP
ftr-504	640	14	any	any	DET
ftr-504	640	15	amortizable	amortizable	ADJ
ftr-504	640	16	section	section	NOUN
ftr-504	640	17	197	197	NUM
ftr-504	640	18	intangible	intangible	ADJ
ftr-504	640	19	to	to	PART
ftr-504	640	20	be	be	AUX
ftr-504	640	21	amortized	amortize	VERB
ftr-504	640	22	ratably	ratably	ADV
ftr-504	640	23	over	over	ADP
ftr-504	640	24	a	a	DET
ftr-504	640	25	fifteen	fifteen	NUM
ftr-504	640	26	-	-	PUNCT
ftr-504	640	27	year	year	NOUN
ftr-504	640	28	period	period	NOUN
ftr-504	640	29	beginning	begin	VERB
ftr-504	640	30	with	with	ADP
ftr-504	640	31	the	the	DET
ftr-504	640	32	month	month	NOUN
ftr-504	640	33	in	in	ADP
ftr-504	640	34	which	which	PRON
ftr-504	640	35	the	the	DET
ftr-504	640	36	intangible	intangible	ADJ
ftr-504	640	37	was	be	AUX
ftr-504	640	38	acquired	acquire	VERB
ftr-504	640	39	.	.	PUNCT
ftr-504	641	1	02	02	NUM
ftr-504	641	2	it	it	PRON
ftr-504	641	3	provides	provide	VERB
ftr-504	641	4	the	the	DET
ftr-504	641	5	exclusive	exclusive	ADJ
ftr-504	641	6	cost	cost	NOUN
ftr-504	641	7	recovery	recovery	NOUN
ftr-504	641	8	method	method	NOUN
ftr-504	641	9	with	with	ADP
ftr-504	641	10	regard	regard	NOUN
ftr-504	641	11	to	to	ADP
ftr-504	641	12	section	section	NOUN
ftr-504	641	13	197	197	NUM
ftr-504	641	14	intangibles	intangible	NOUN
ftr-504	641	15	.	.	PUNCT
ftr-504	642	1	0	0	NUM
ftr-504	642	2	3	3	NUM
ftr-504	642	3	the	the	DET
ftr-504	642	4	term	term	NOUN
ftr-504	642	5	"	"	PUNCT
ftr-504	642	6	amortizable	amortizable	ADJ
ftr-504	642	7	section	section	NOUN
ftr-504	642	8	197	197	NUM
ftr-504	642	9	intangibles	intangible	NOUN
ftr-504	642	10	"	"	PUNCT
ftr-504	642	11	means	mean	VERB
ftr-504	642	12	section	section	NOUN
ftr-504	642	13	197	197	NUM
ftr-504	642	14	intangibles	intangible	NOUN
ftr-504	642	15	acquired	acquire	VERB
ftr-504	642	16	after	after	ADP
ftr-504	642	17	the	the	DET
ftr-504	642	18	enactment	enactment	NOUN
ftr-504	642	19	of	of	ADP
ftr-504	642	20	section	section	NOUN
ftr-504	642	21	197	197	NUM
ftr-504	642	22	and	and	CCONJ
ftr-504	642	23	used	use	VERB
ftr-504	642	24	in	in	ADP
ftr-504	642	25	connection	connection	NOUN
ftr-504	642	26	with	with	ADP
ftr-504	642	27	a	a	DET
ftr-504	642	28	trade	trade	NOUN
ftr-504	642	29	or	or	CCONJ
ftr-504	642	30	business	business	NOUN
ftr-504	642	31	or	or	CCONJ
ftr-504	642	32	incomeproducing	incomeproducing	NOUN
ftr-504	642	33	activity	activity	NOUN
ftr-504	642	34	,	,	PUNCT
ftr-504	642	35	but	but	CCONJ
ftr-504	642	36	does	do	AUX
ftr-504	642	37	not	not	PART
ftr-504	642	38	generally	generally	ADV
ftr-504	642	39	include	include	VERB
ftr-504	642	40	intangibles	intangible	NOUN
ftr-504	642	41	created	create	VERB
ftr-504	642	42	by	by	ADP
ftr-504	642	43	the	the	DET
ftr-504	642	44	taxpayer	taxpayer	NOUN
ftr-504	642	45	other	other	ADJ
ftr-504	642	46	than	than	ADP
ftr-504	642	47	in	in	ADP
ftr-504	642	48	connection	connection	NOUN
ftr-504	642	49	with	with	ADP
ftr-504	642	50	a	a	DET
ftr-504	642	51	transaction	transaction	NOUN
ftr-504	642	52	(	(	PUNCT
ftr-504	642	53	or	or	CCONJ
ftr-504	642	54	series	series	NOUN
ftr-504	642	55	of	of	ADP
ftr-504	642	56	transactions	transaction	NOUN
ftr-504	642	57	)	)	PUNCT
ftr-504	642	58	involving	involve	VERB
ftr-504	642	59	the	the	DET
ftr-504	642	60	acquisition	acquisition	NOUN
ftr-504	642	61	of	of	ADP
ftr-504	642	62	assets	asset	NOUN
ftr-504	642	63	constituting	constitute	VERB
ftr-504	642	64	a	a	DET
ftr-504	642	65	trade	trade	NOUN
ftr-504	642	66	or	or	CCONJ
ftr-504	642	67	business	business	NOUN
ftr-504	642	68	or	or	CCONJ
ftr-504	642	69	a	a	DET
ftr-504	642	70	substantial	substantial	ADJ
ftr-504	642	71	portion	portion	NOUN
ftr-504	642	72	thereof	thereof	ADV
ftr-504	642	73	.	.	PUNCT
ftr-504	642	74	'	'	PUNCT
ftr-504	643	1	°	°	ADP
ftr-504	643	2	4	4	NUM
ftr-504	643	3	the	the	DET
ftr-504	643	4	term	term	NOUN
ftr-504	643	5	"	"	PUNCT
ftr-504	643	6	section	section	NOUN
ftr-504	643	7	197	197	NUM
ftr-504	643	8	intangible	intangible	ADJ
ftr-504	643	9	"	"	PUNCT
ftr-504	643	10	includes	include	VERB
ftr-504	643	11	,	,	PUNCT
ftr-504	643	12	among	among	ADP
ftr-504	643	13	other	other	ADJ
ftr-504	643	14	items	item	NOUN
ftr-504	643	15	,	,	PUNCT
ftr-504	643	16	good	good	ADJ
ftr-504	643	17	will	will	NOUN
ftr-504	643	18	,	,	PUNCT
ftr-504	643	19	10	10	NUM
ftr-504	643	20	5	5	NUM
ftr-504	643	21	going	go	VERB
ftr-504	643	22	concern	concern	NOUN
ftr-504	643	23	value	value	NOUN
ftr-504	643	24	,	,	PUNCT
ftr-504	643	25	'	'	PUNCT
ftr-504	643	26	°	°	ADP
ftr-504	643	27	6	6	NUM
ftr-504	643	28	workforce	workforce	NOUN
ftr-504	643	29	in	in	ADP
ftr-504	643	30	place	place	NOUN
ftr-504	643	31	,	,	PUNCT
ftr-504	643	32	business	business	NOUN
ftr-504	643	33	books	book	NOUN
ftr-504	643	34	,	,	PUNCT
ftr-504	643	35	records	record	NOUN
ftr-504	643	36	,	,	PUNCT
ftr-504	643	37	and	and	CCONJ
ftr-504	643	38	other	other	ADJ
ftr-504	643	39	information	information	NOUN
ftr-504	643	40	bases	basis	NOUN
ftr-504	643	41	,	,	PUNCT
ftr-504	643	42	patents	patent	NOUN
ftr-504	643	43	,	,	PUNCT
ftr-504	643	44	know	know	NOUN
ftr-504	643	45	-	-	PUNCT
ftr-504	643	46	how	how	NOUN
ftr-504	643	47	,	,	PUNCT
ftr-504	643	48	governmental	governmental	ADJ
ftr-504	643	49	licenses	license	NOUN
ftr-504	643	50	and	and	CCONJ
ftr-504	643	51	permits	permit	NOUN
ftr-504	643	52	,	,	PUNCT
ftr-504	643	53	covenants	covenant	NOUN
ftr-504	643	54	not	not	PART
ftr-504	643	55	to	to	PART
ftr-504	643	56	compete	compete	VERB
ftr-504	643	57	,	,	PUNCT
ftr-504	643	58	and	and	CCONJ
ftr-504	643	59	certain	certain	ADJ
ftr-504	643	60	franchises	franchise	NOUN
ftr-504	643	61	,	,	PUNCT
ftr-504	643	62	trademarks	trademark	NOUN
ftr-504	643	63	,	,	PUNCT
ftr-504	643	64	and	and	CCONJ
ftr-504	643	65	tradenames.1	tradenames.1	NOUN
ftr-504	643	66	0	0	NUM
ftr-504	643	67	7	7	NUM
ftr-504	643	68	the	the	DET
ftr-504	643	69	term	term	NOUN
ftr-504	643	70	does	do	AUX
ftr-504	643	71	not	not	PART
ftr-504	643	72	,	,	PUNCT
ftr-504	643	73	however	however	ADV
ftr-504	643	74	,	,	PUNCT
ftr-504	643	75	include	include	VERB
ftr-504	643	76	financial	financial	ADJ
ftr-504	643	77	interests	interest	NOUN
ftr-504	643	78	,	,	PUNCT
ftr-504	643	79	including	include	VERB
ftr-504	643	80	interests	interest	NOUN
ftr-504	643	81	in	in	ADP
ftr-504	643	82	corporations	corporation	NOUN
ftr-504	643	83	,	,	PUNCT
ftr-504	643	84	partnerships	partnership	NOUN
ftr-504	643	85	,	,	PUNCT
ftr-504	643	86	trusts	trust	NOUN
ftr-504	643	87	,	,	PUNCT
ftr-504	643	88	or	or	CCONJ
ftr-504	643	89	estates	estate	NOUN
ftr-504	643	90	.	.	PUNCT
ftr-504	644	1	"c	"c	PROPN
ftr-504	644	2	where	where	SCONJ
ftr-504	644	3	intangibles	intangible	NOUN
ftr-504	644	4	are	be	AUX
ftr-504	644	5	transferred	transfer	VERB
ftr-504	644	6	in	in	ADP
ftr-504	644	7	certain	certain	ADJ
ftr-504	644	8	nonrecognition	nonrecognition	NOUN
ftr-504	644	9	transactions	transaction	NOUN
ftr-504	644	10	,	,	PUNCT
ftr-504	644	11	to	to	ADP
ftr-504	644	12	the	the	DET
ftr-504	644	13	extent	extent	NOUN
ftr-504	644	14	that	that	SCONJ
ftr-504	644	15	the	the	DET
ftr-504	644	16	transferee	transferee	NOUN
ftr-504	644	17	's	's	PART
ftr-504	644	18	adjusted	adjusted	ADJ
ftr-504	644	19	basis	basis	NOUN
ftr-504	644	20	in	in	ADP
ftr-504	644	21	the	the	DET
ftr-504	644	22	intangible	intangible	NOUN
ftr-504	644	23	does	do	AUX
ftr-504	644	24	not	not	PART
ftr-504	644	25	exceed	exceed	VERB
ftr-504	644	26	the	the	DET
ftr-504	644	27	transferor	transferor	NOUN
ftr-504	644	28	's	's	PART
ftr-504	644	29	adjusted	adjusted	ADJ
ftr-504	644	30	basis	basis	NOUN
ftr-504	644	31	therein	therein	ADV
ftr-504	644	32	,	,	PUNCT
ftr-504	644	33	the	the	DET
ftr-504	644	34	transferee	transferee	NOUN
ftr-504	644	35	succeeds	succeed	VERB
ftr-504	644	36	to	to	ADP
ftr-504	644	37	any	any	DET
ftr-504	644	38	amortization	amortization	NOUN
ftr-504	644	39	102	102	NUM
ftr-504	644	40	.	.	PUNCT
ftr-504	645	1	irc	irc	PROPN
ftr-504	645	2	§	§	PROPN
ftr-504	645	3	197(a	197(a	PROPN
ftr-504	645	4	)	)	PUNCT
ftr-504	645	5	.	.	PUNCT
ftr-504	646	1	103	103	NUM
ftr-504	646	2	.	.	PUNCT
ftr-504	647	1	irc	irc	PROPN
ftr-504	647	2	§	§	PROPN
ftr-504	647	3	197(b	197(b	PROPN
ftr-504	647	4	)	)	PUNCT
ftr-504	647	5	.	.	PUNCT
ftr-504	648	1	104	104	NUM
ftr-504	648	2	.	.	PUNCT
ftr-504	649	1	irc	irc	PROPN
ftr-504	649	2	§	§	PROPN
ftr-504	649	3	197(c	197(c	PROPN
ftr-504	649	4	)	)	PUNCT
ftr-504	649	5	.	.	PUNCT
ftr-504	650	1	105	105	NUM
ftr-504	650	2	.	.	PUNCT
ftr-504	650	3	irc	irc	PROPN
ftr-504	650	4	§	§	PROPN
ftr-504	650	5	197(d)(1)(a	197(d)(1)(a	PROPN
ftr-504	650	6	)	)	PUNCT
ftr-504	650	7	.	.	PUNCT
ftr-504	651	1	for	for	ADP
ftr-504	651	2	this	this	DET
ftr-504	651	3	purpose	purpose	NOUN
ftr-504	651	4	,	,	PUNCT
ftr-504	651	5	good	good	ADJ
ftr-504	651	6	will	will	AUX
ftr-504	651	7	means	mean	VERB
ftr-504	651	8	"	"	PUNCT
ftr-504	651	9	the	the	DET
ftr-504	651	10	value	value	NOUN
ftr-504	651	11	of	of	ADP
ftr-504	651	12	a	a	DET
ftr-504	651	13	trade	trade	NOUN
ftr-504	651	14	or	or	CCONJ
ftr-504	651	15	business	business	NOUN
ftr-504	651	16	that	that	PRON
ftr-504	651	17	is	be	AUX
ftr-504	651	18	attributable	attributable	ADJ
ftr-504	651	19	to	to	ADP
ftr-504	651	20	the	the	DET
ftr-504	651	21	expectancy	expectancy	NOUN
ftr-504	651	22	of	of	ADP
ftr-504	651	23	continued	continue	VERB
ftr-504	651	24	customer	customer	NOUN
ftr-504	651	25	patronage	patronage	NOUN
ftr-504	651	26	,	,	PUNCT
ftr-504	651	27	whether	whether	SCONJ
ftr-504	651	28	due	due	ADP
ftr-504	651	29	to	to	ADP
ftr-504	651	30	the	the	DET
ftr-504	651	31	name	name	NOUN
ftr-504	651	32	of	of	ADP
ftr-504	651	33	a	a	DET
ftr-504	651	34	trade	trade	NOUN
ftr-504	651	35	or	or	CCONJ
ftr-504	651	36	business	business	NOUN
ftr-504	651	37	,	,	PUNCT
ftr-504	651	38	the	the	DET
ftr-504	651	39	reputation	reputation	NOUN
ftr-504	651	40	of	of	ADP
ftr-504	651	41	a	a	DET
ftr-504	651	42	trade	trade	NOUN
ftr-504	651	43	or	or	CCONJ
ftr-504	651	44	business	business	NOUN
ftr-504	651	45	,	,	PUNCT
ftr-504	651	46	or	or	CCONJ
ftr-504	651	47	any	any	DET
ftr-504	651	48	other	other	ADJ
ftr-504	651	49	factor	factor	NOUN
ftr-504	651	50	.	.	PUNCT
ftr-504	651	51	"	"	PUNCT
ftr-504	652	1	h.r	h.r	PROPN
ftr-504	652	2	.	.	PROPN
ftr-504	652	3	conf	conf	PROPN
ftr-504	652	4	.	.	PUNCT
ftr-504	653	1	rep	rep	PROPN
ftr-504	653	2	.	.	PROPN
ftr-504	653	3	no	no	PROPN
ftr-504	653	4	.	.	NOUN
ftr-504	653	5	213	213	NUM
ftr-504	653	6	,	,	PUNCT
ftr-504	653	7	supra	supra	NOUN
ftr-504	653	8	note	note	NOUN
ftr-504	653	9	91	91	NUM
ftr-504	653	10	,	,	PUNCT
ftr-504	653	11	at	at	ADP
ftr-504	653	12	674	674	NUM
ftr-504	653	13	,	,	PUNCT
ftr-504	653	14	reprinted	reprint	VERB
ftr-504	653	15	in	in	ADP
ftr-504	653	16	1993	1993	NUM
ftr-504	653	17	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-504	653	18	.	.	PUNCT
ftr-504	654	1	at	at	ADP
ftr-504	654	2	1363	1363	NUM
ftr-504	654	3	;	;	PUNCT
ftr-504	654	4	staff	staff	NOUN
ftr-504	654	5	of	of	ADP
ftr-504	654	6	senate	senate	PROPN
ftr-504	654	7	comm	comm	NOUN
ftr-504	654	8	.	.	PUNCT
ftr-504	655	1	on	on	ADP
ftr-504	655	2	the	the	DET
ftr-504	655	3	budget	budget	NOUN
ftr-504	655	4	,	,	PUNCT
ftr-504	655	5	supra	supra	PROPN
ftr-504	655	6	note	note	NOUN
ftr-504	655	7	79	79	NUM
ftr-504	655	8	.	.	PUNCT
ftr-504	656	1	at	at	ADP
ftr-504	656	2	400	400	NUM
ftr-504	656	3	;	;	PUNCT
ftr-504	656	4	h.r	h.r	PROPN
ftr-504	656	5	.	.	PROPN
ftr-504	656	6	rep	rep	PROPN
ftr-504	656	7	.	.	PROPN
ftr-504	656	8	no	no	PROPN
ftr-504	656	9	.	.	NOUN
ftr-504	656	10	11l	11l	NUM
ftr-504	656	11	,	,	PUNCT
ftr-504	656	12	supra	supra	PROPN
ftr-504	656	13	note	note	NOUN
ftr-504	656	14	79	79	NUM
ftr-504	656	15	,	,	PUNCT
ftr-504	656	16	at	at	ADP
ftr-504	656	17	762	762	NUM
ftr-504	656	18	,	,	PUNCT
ftr-504	656	19	reprinted	reprint	VERB
ftr-504	656	20	in	in	ADP
ftr-504	656	21	1993	1993	NUM
ftr-504	656	22	u.s.c.c.a.n	u.s.c.c.a.n	NOUN
ftr-504	656	23	.	.	PUNCT
ftr-504	657	1	at	at	ADP
ftr-504	657	2	993	993	NUM
ftr-504	657	3	.	.	PUNCT
ftr-504	658	1	106	106	NUM
ftr-504	658	2	.	.	PUNCT
ftr-504	659	1	irc	irc	PROPN
ftr-504	659	2	§	§	PROPN
ftr-504	659	3	197(d)(l)(b	197(d)(l)(b	NUM
ftr-504	659	4	)	)	PUNCT
ftr-504	659	5	.	.	PUNCT
ftr-504	660	1	for	for	ADP
ftr-504	660	2	this	this	DET
ftr-504	660	3	purpose	purpose	NOUN
ftr-504	660	4	,	,	PUNCT
ftr-504	660	5	"	"	PUNCT
ftr-504	660	6	going	go	VERB
ftr-504	660	7	concern	concern	NOUN
ftr-504	660	8	value	value	NOUN
ftr-504	660	9	is	be	AUX
ftr-504	660	10	the	the	DET
ftr-504	660	11	additional	additional	ADJ
ftr-504	660	12	element	element	NOUN
ftr-504	660	13	of	of	ADP
ftr-504	660	14	value	value	NOUN
ftr-504	660	15	of	of	ADP
ftr-504	660	16	a	a	DET
ftr-504	660	17	trade	trade	NOUN
ftr-504	660	18	or	or	CCONJ
ftr-504	660	19	business	business	NOUN
ftr-504	660	20	that	that	PRON
ftr-504	660	21	attaches	attach	VERB
ftr-504	660	22	to	to	ADP
ftr-504	660	23	property	property	NOUN
ftr-504	660	24	by	by	ADP
ftr-504	660	25	reason	reason	NOUN
ftr-504	660	26	of	of	ADP
ftr-504	660	27	its	its	PRON
ftr-504	660	28	existence	existence	NOUN
ftr-504	660	29	as	as	ADP
ftr-504	660	30	an	an	DET
ftr-504	660	31	integral	integral	ADJ
ftr-504	660	32	part	part	NOUN
ftr-504	660	33	of	of	ADP
ftr-504	660	34	a	a	DET
ftr-504	660	35	going	go	VERB
ftr-504	660	36	concern	concern	NOUN
ftr-504	660	37	,	,	PUNCT
ftr-504	660	38	"	"	PUNCT
ftr-504	660	39	and	and	CCONJ
ftr-504	660	40	it	it	PRON
ftr-504	660	41	includes	include	VERB
ftr-504	660	42	value	value	NOUN
ftr-504	660	43	"	"	PUNCT
ftr-504	660	44	attributable	attributable	ADJ
ftr-504	660	45	to	to	ADP
ftr-504	660	46	the	the	DET
ftr-504	660	47	ability	ability	NOUN
ftr-504	660	48	of	of	ADP
ftr-504	660	49	a	a	DET
ftr-504	660	50	trade	trade	NOUN
ftr-504	660	51	or	or	CCONJ
ftr-504	660	52	business	business	NOUN
ftr-504	660	53	to	to	PART
ftr-504	660	54	continue	continue	VERB
ftr-504	660	55	to	to	PART
ftr-504	660	56	function	function	VERB
ftr-504	660	57	and	and	CCONJ
ftr-504	660	58	generate	generate	VERB
ftr-504	660	59	income	income	NOUN
ftr-504	660	60	without	without	ADP
ftr-504	660	61	interruption	interruption	NOUN
ftr-504	660	62	notwithstanding	notwithstanding	ADP
ftr-504	660	63	a	a	DET
ftr-504	660	64	change	change	NOUN
ftr-504	660	65	in	in	ADP
ftr-504	660	66	ownership	ownership	NOUN
ftr-504	660	67	.	.	PUNCT
ftr-504	660	68	"	"	PUNCT
ftr-504	661	1	h.r	h.r	PROPN
ftr-504	661	2	.	.	PROPN
ftr-504	661	3	conf	conf	PROPN
ftr-504	661	4	.	.	PUNCT
ftr-504	662	1	rep	rep	PROPN
ftr-504	662	2	.	.	PROPN
ftr-504	662	3	no	no	PROPN
ftr-504	662	4	.	.	NOUN
ftr-504	662	5	213	213	NUM
ftr-504	662	6	,	,	PUNCT
ftr-504	662	7	supra	supra	NOUN
ftr-504	662	8	note	note	NOUN
ftr-504	662	9	91	91	NUM
ftr-504	662	10	,	,	PUNCT
ftr-504	662	11	at	at	ADP
ftr-504	662	12	674	674	NUM
ftr-504	662	13	,	,	PUNCT
ftr-504	662	14	reprinted	reprint	VERB
ftr-504	662	15	in	in	ADP
ftr-504	662	16	1993	1993	NUM
ftr-504	662	17	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-504	662	18	.	.	PUNCT
ftr-504	663	1	at	at	ADP
ftr-504	663	2	1363	1363	NUM
ftr-504	663	3	;	;	PUNCT
ftr-504	663	4	staff	staff	NOUN
ftr-504	663	5	of	of	ADP
ftr-504	663	6	senate	senate	PROPN
ftr-504	663	7	comm	comm	NOUN
ftr-504	663	8	.	.	PUNCT
ftr-504	664	1	on	on	ADP
ftr-504	664	2	the	the	DET
ftr-504	664	3	budget	budget	NOUN
ftr-504	664	4	,	,	PUNCT
ftr-504	664	5	supra	supra	PROPN
ftr-504	664	6	note	note	NOUN
ftr-504	664	7	79	79	NUM
ftr-504	664	8	.	.	PUNCT
ftr-504	665	1	at	at	ADP
ftr-504	665	2	400	400	NUM
ftr-504	665	3	;	;	PUNCT
ftr-504	665	4	h.r	h.r	PROPN
ftr-504	665	5	.	.	PROPN
ftr-504	665	6	rep	rep	PROPN
ftr-504	665	7	.	.	PROPN
ftr-504	665	8	no	no	INTJ
ftr-504	665	9	.	.	NOUN
ftr-504	665	10	11	11	NUM
ftr-504	665	11	,	,	PUNCT
ftr-504	665	12	supra	supra	NOUN
ftr-504	665	13	note	note	NOUN
ftr-504	665	14	79	79	NUM
ftr-504	665	15	,	,	PUNCT
ftr-504	665	16	at	at	ADP
ftr-504	665	17	762	762	NUM
ftr-504	665	18	,	,	PUNCT
ftr-504	665	19	reprinted	reprint	VERB
ftr-504	665	20	in	in	ADP
ftr-504	665	21	1993	1993	NUM
ftr-504	665	22	u.s.c.c.a.n	u.s.c.c.a.n	NOUN
ftr-504	665	23	.	.	PUNCT
ftr-504	666	1	at	at	ADP
ftr-504	666	2	993	993	NUM
ftr-504	666	3	.	.	PUNCT
ftr-504	667	1	107	107	NUM
ftr-504	667	2	.	.	PUNCT
ftr-504	668	1	irc	irc	PROPN
ftr-504	668	2	§	§	PROPN
ftr-504	668	3	197(d)(i)(c)-(f	197(d)(i)(c)-(f	NOUN
ftr-504	668	4	)	)	PUNCT
ftr-504	668	5	.	.	PUNCT
ftr-504	669	1	108	108	NUM
ftr-504	669	2	.	.	PUNCT
ftr-504	670	1	irc	irc	PROPN
ftr-504	670	2	§	§	PROPN
ftr-504	670	3	197(e)(l)(a	197(e)(l)(a	NUM
ftr-504	670	4	)	)	PUNCT
ftr-504	670	5	.	.	PUNCT
ftr-504	671	1	1994	1994	NUM
ftr-504	671	2	]	]	PUNCT
ftr-504	671	3	florida	florida	PROPN
ftr-504	671	4	tax	tax	NOUN
ftr-504	671	5	review	review	NOUN
ftr-504	671	6	deductions	deduction	NOUN
ftr-504	671	7	to	to	PART
ftr-504	671	8	which	which	PRON
ftr-504	671	9	the	the	DET
ftr-504	671	10	transferor	transferor	NOUN
ftr-504	671	11	was	be	AUX
ftr-504	671	12	entitled	entitle	VERB
ftr-504	671	13	.	.	PUNCT
ftr-504	671	14	'	'	PUNCT
ftr-504	672	1	9	9	NUM
ftr-504	672	2	any	any	DET
ftr-504	672	3	amortizable	amortizable	ADJ
ftr-504	672	4	section	section	NOUN
ftr-504	672	5	197	197	NUM
ftr-504	672	6	intangible	intangible	NOUN
ftr-504	672	7	is	be	AUX
ftr-504	672	8	treated	treat	VERB
ftr-504	672	9	as	as	ADP
ftr-504	672	10	property	property	NOUN
ftr-504	672	11	which	which	PRON
ftr-504	672	12	is	be	AUX
ftr-504	672	13	of	of	ADP
ftr-504	672	14	a	a	DET
ftr-504	672	15	character	character	NOUN
ftr-504	672	16	subject	subject	NOUN
ftr-504	672	17	to	to	ADP
ftr-504	672	18	the	the	DET
ftr-504	672	19	allowance	allowance	NOUN
ftr-504	672	20	for	for	ADP
ftr-504	672	21	depreciation	depreciation	NOUN
ftr-504	672	22	provided	provide	VERB
ftr-504	672	23	in	in	ADP
ftr-504	672	24	section	section	NOUN
ftr-504	672	25	167.110	167.110	NUM
ftr-504	672	26	c.	c.	NOUN
ftr-504	672	27	application	application	NOUN
ftr-504	672	28	to	to	ADP
ftr-504	672	29	sale	sale	NOUN
ftr-504	672	30	or	or	CCONJ
ftr-504	672	31	liquidation	liquidation	NOUN
ftr-504	672	32	of	of	ADP
ftr-504	672	33	a	a	DET
ftr-504	672	34	partnership	partnership	NOUN
ftr-504	672	35	interest	interest	NOUN
ftr-504	672	36	(	(	PUNCT
ftr-504	672	37	1	1	X
ftr-504	672	38	)	)	PUNCT
ftr-504	672	39	in	in	ADP
ftr-504	672	40	general.-the	general.-the	DET
ftr-504	672	41	foregoing	forego	VERB
ftr-504	672	42	provisions	provision	NOUN
ftr-504	672	43	make	make	VERB
ftr-504	672	44	it	it	PRON
ftr-504	672	45	clear	clear	ADJ
ftr-504	672	46	that	that	SCONJ
ftr-504	672	47	the	the	DET
ftr-504	672	48	cost	cost	NOUN
ftr-504	672	49	of	of	ADP
ftr-504	672	50	a	a	DET
ftr-504	672	51	partnership	partnership	NOUN
ftr-504	672	52	interest	interest	NOUN
ftr-504	672	53	may	may	AUX
ftr-504	672	54	not	not	PART
ftr-504	672	55	be	be	AUX
ftr-504	672	56	amortized	amortize	VERB
ftr-504	672	57	under	under	ADP
ftr-504	672	58	section	section	NOUN
ftr-504	672	59	197	197	NUM
ftr-504	672	60	.	.	PUNCT
ftr-504	673	1	a	a	DET
ftr-504	673	2	question	question	NOUN
ftr-504	673	3	arises	arise	VERB
ftr-504	673	4	,	,	PUNCT
ftr-504	673	5	however	however	ADV
ftr-504	673	6	,	,	PUNCT
ftr-504	673	7	as	as	ADP
ftr-504	673	8	to	to	ADP
ftr-504	673	9	whether	whether	SCONJ
ftr-504	673	10	a	a	DET
ftr-504	673	11	person	person	NOUN
ftr-504	673	12	acquiring	acquire	VERB
ftr-504	673	13	an	an	DET
ftr-504	673	14	interest	interest	NOUN
ftr-504	673	15	in	in	ADP
ftr-504	673	16	a	a	DET
ftr-504	673	17	partnership	partnership	NOUN
ftr-504	673	18	may	may	AUX
ftr-504	673	19	amortize	amortize	VERB
ftr-504	673	20	the	the	DET
ftr-504	673	21	basis	basis	NOUN
ftr-504	673	22	of	of	ADP
ftr-504	673	23	any	any	DET
ftr-504	673	24	section	section	NOUN
ftr-504	673	25	197	197	NUM
ftr-504	673	26	intangibles	intangible	NOUN
ftr-504	673	27	owned	own	VERB
ftr-504	673	28	by	by	ADP
ftr-504	673	29	the	the	DET
ftr-504	673	30	partnership	partnership	NOUN
ftr-504	673	31	.	.	PUNCT
ftr-504	674	1	of	of	ADP
ftr-504	674	2	course	course	NOUN
ftr-504	674	3	,	,	PUNCT
ftr-504	674	4	the	the	DET
ftr-504	674	5	acquiring	acquire	VERB
ftr-504	674	6	partner	partner	NOUN
ftr-504	674	7	will	will	AUX
ftr-504	674	8	succeed	succeed	VERB
ftr-504	674	9	to	to	ADP
ftr-504	674	10	the	the	DET
ftr-504	674	11	transferor	transferor	NOUN
ftr-504	674	12	partner	partner	NOUN
ftr-504	674	13	's	's	PART
ftr-504	674	14	share	share	NOUN
ftr-504	674	15	of	of	ADP
ftr-504	674	16	any	any	DET
ftr-504	674	17	amortization	amortization	NOUN
ftr-504	674	18	deductions	deduction	NOUN
ftr-504	674	19	already	already	ADV
ftr-504	674	20	being	be	AUX
ftr-504	674	21	claimed	claim	VERB
ftr-504	674	22	by	by	ADP
ftr-504	674	23	the	the	DET
ftr-504	674	24	partnership	partnership	NOUN
ftr-504	674	25	.	.	PUNCT
ftr-504	675	1	beyond	beyond	ADP
ftr-504	675	2	this	this	PRON
ftr-504	675	3	,	,	PUNCT
ftr-504	675	4	however	however	ADV
ftr-504	675	5	,	,	PUNCT
ftr-504	675	6	the	the	DET
ftr-504	675	7	acquisition	acquisition	NOUN
ftr-504	675	8	of	of	ADP
ftr-504	675	9	an	an	DET
ftr-504	675	10	interest	interest	NOUN
ftr-504	675	11	in	in	ADP
ftr-504	675	12	an	an	DET
ftr-504	675	13	intangible	intangible	NOUN
ftr-504	675	14	held	hold	VERB
ftr-504	675	15	by	by	ADP
ftr-504	675	16	a	a	DET
ftr-504	675	17	partnership	partnership	NOUN
ftr-504	675	18	will	will	AUX
ftr-504	675	19	be	be	AUX
ftr-504	675	20	treated	treat	VERB
ftr-504	675	21	as	as	ADP
ftr-504	675	22	an	an	DET
ftr-504	675	23	acquisition	acquisition	NOUN
ftr-504	675	24	to	to	PART
ftr-504	675	25	which	which	DET
ftr-504	675	26	section	section	NOUN
ftr-504	675	27	197	197	NUM
ftr-504	675	28	applies	apply	VERB
ftr-504	675	29	only	only	ADV
ftr-504	675	30	if	if	SCONJ
ftr-504	675	31	,	,	PUNCT
ftr-504	675	32	and	and	CCONJ
ftr-504	675	33	to	to	ADP
ftr-504	675	34	the	the	DET
ftr-504	675	35	extent	extent	NOUN
ftr-504	675	36	that	that	SCONJ
ftr-504	675	37	,	,	PUNCT
ftr-504	675	38	the	the	DET
ftr-504	675	39	acquiring	acquire	VERB
ftr-504	675	40	taxpayer	taxpayer	NOUN
ftr-504	675	41	obtains	obtain	VERB
ftr-504	675	42	,	,	PUNCT
ftr-504	675	43	as	as	ADP
ftr-504	675	44	a	a	DET
ftr-504	675	45	result	result	NOUN
ftr-504	675	46	of	of	ADP
ftr-504	675	47	the	the	DET
ftr-504	675	48	transaction	transaction	NOUN
ftr-504	675	49	,	,	PUNCT
ftr-504	675	50	an	an	DET
ftr-504	675	51	increased	increased	ADJ
ftr-504	675	52	basis	basis	NOUN
ftr-504	675	53	for	for	ADP
ftr-504	675	54	the	the	DET
ftr-504	675	55	intangible	intangible	NOUN
ftr-504	675	56	.	.	PUNCT
ftr-504	676	1	such	such	DET
ftr-504	676	2	an	an	DET
ftr-504	676	3	increased	increase	VERB
ftr-504	676	4	basis	basis	NOUN
ftr-504	676	5	will	will	AUX
ftr-504	676	6	ordinarily	ordinarily	ADV
ftr-504	676	7	come	come	VERB
ftr-504	676	8	about	about	ADV
ftr-504	676	9	only	only	ADV
ftr-504	676	10	where	where	SCONJ
ftr-504	676	11	the	the	DET
ftr-504	676	12	partnership	partnership	NOUN
ftr-504	676	13	has	have	AUX
ftr-504	676	14	made	make	VERB
ftr-504	676	15	a	a	DET
ftr-504	676	16	section	section	NOUN
ftr-504	676	17	754	754	NUM
ftr-504	676	18	election	election	NOUN
ftr-504	676	19	.	.	PUNCT
ftr-504	677	1	a	a	DET
ftr-504	677	2	taxpayer	taxpayer	NOUN
ftr-504	677	3	who	who	PRON
ftr-504	677	4	acquires	acquire	VERB
ftr-504	677	5	an	an	DET
ftr-504	677	6	interest	interest	NOUN
ftr-504	677	7	in	in	ADP
ftr-504	677	8	a	a	DET
ftr-504	677	9	partnership	partnership	NOUN
ftr-504	677	10	which	which	PRON
ftr-504	677	11	has	have	AUX
ftr-504	677	12	made	make	VERB
ftr-504	677	13	a	a	DET
ftr-504	677	14	section	section	NOUN
ftr-504	677	15	754	754	NUM
ftr-504	677	16	election	election	NOUN
ftr-504	677	17	and	and	CCONJ
ftr-504	677	18	does	do	AUX
ftr-504	677	19	obtain	obtain	VERB
ftr-504	677	20	an	an	DET
ftr-504	677	21	increased	increased	ADJ
ftr-504	677	22	basis	basis	NOUN
ftr-504	677	23	in	in	ADP
ftr-504	677	24	a	a	DET
ftr-504	677	25	section	section	NOUN
ftr-504	677	26	197	197	NUM
ftr-504	677	27	intangible	intangible	NOUN
ftr-504	677	28	is	be	AUX
ftr-504	677	29	treated	treat	VERB
ftr-504	677	30	as	as	ADP
ftr-504	677	31	owning	own	VERB
ftr-504	677	32	an	an	DET
ftr-504	677	33	interest	interest	NOUN
ftr-504	677	34	in	in	ADP
ftr-504	677	35	two	two	NUM
ftr-504	677	36	intangible	intangible	ADJ
ftr-504	677	37	assets	asset	NOUN
ftr-504	677	38	.	.	PUNCT
ftr-504	678	1	the	the	DET
ftr-504	678	2	first	first	ADJ
ftr-504	678	3	asset	asset	NOUN
ftr-504	678	4	consists	consist	VERB
ftr-504	678	5	of	of	ADP
ftr-504	678	6	the	the	DET
ftr-504	678	7	selling	selling	NOUN
ftr-504	678	8	partner	partner	NOUN
ftr-504	678	9	'	'	PART
ftr-504	678	10	s	s	NOUN
ftr-504	678	11	share	share	NOUN
ftr-504	678	12	of	of	ADP
ftr-504	678	13	the	the	DET
ftr-504	678	14	basis	basis	NOUN
ftr-504	678	15	of	of	ADP
ftr-504	678	16	the	the	DET
ftr-504	678	17	intangible	intangible	NOUN
ftr-504	678	18	;	;	PUNCT
ftr-504	678	19	as	as	ADP
ftr-504	678	20	to	to	ADP
ftr-504	678	21	this	this	PRON
ftr-504	678	22	,	,	PUNCT
ftr-504	678	23	the	the	DET
ftr-504	678	24	acquiring	acquire	VERB
ftr-504	678	25	taxpayer	taxpayer	NOUN
ftr-504	678	26	succeeds	succeed	VERB
ftr-504	678	27	to	to	ADP
ftr-504	678	28	the	the	DET
ftr-504	678	29	transferor	transferor	NOUN
ftr-504	678	30	's	's	PART
ftr-504	678	31	share	share	NOUN
ftr-504	678	32	of	of	ADP
ftr-504	678	33	any	any	DET
ftr-504	678	34	allowable	allowable	ADJ
ftr-504	678	35	amortization	amortization	NOUN
ftr-504	678	36	deductions	deduction	NOUN
ftr-504	678	37	.	.	PUNCT
ftr-504	679	1	the	the	DET
ftr-504	679	2	second	second	ADJ
ftr-504	679	3	asset	asset	NOUN
ftr-504	679	4	consists	consist	VERB
ftr-504	679	5	of	of	ADP
ftr-504	679	6	the	the	DET
ftr-504	679	7	basis	basis	NOUN
ftr-504	679	8	increase	increase	NOUN
ftr-504	679	9	obtained	obtain	VERB
ftr-504	679	10	by	by	ADP
ftr-504	679	11	the	the	DET
ftr-504	679	12	acquiring	acquire	VERB
ftr-504	679	13	taxpayer	taxpayer	NOUN
ftr-504	679	14	;	;	PUNCT
ftr-504	679	15	this	this	DET
ftr-504	679	16	amount	amount	NOUN
ftr-504	679	17	is	be	AUX
ftr-504	679	18	treated	treat	VERB
ftr-504	679	19	as	as	ADP
ftr-504	679	20	a	a	DET
ftr-504	679	21	newly	newly	ADV
ftr-504	679	22	acquired	acquire	VERB
ftr-504	679	23	item	item	NOUN
ftr-504	679	24	which	which	PRON
ftr-504	679	25	is	be	AUX
ftr-504	679	26	amortizable	amortizable	ADJ
ftr-504	679	27	over	over	ADP
ftr-504	679	28	a	a	DET
ftr-504	679	29	fifteen	fifteen	NUM
ftr-504	679	30	-	-	PUNCT
ftr-504	679	31	year	year	NOUN
ftr-504	679	32	period	period	NOUN
ftr-504	679	33	.	.	PUNCT
ftr-504	680	1	"	"	PUNCT
ftr-504	680	2	'	'	PUNCT
ftr-504	680	3	similarly	similarly	ADV
ftr-504	680	4	,	,	PUNCT
ftr-504	680	5	when	when	SCONJ
ftr-504	680	6	a	a	DET
ftr-504	680	7	partnership	partnership	NOUN
ftr-504	680	8	owning	own	VERB
ftr-504	680	9	an	an	DET
ftr-504	680	10	109	109	NUM
ftr-504	680	11	.	.	PUNCT
ftr-504	680	12	irc	irc	PROPN
ftr-504	680	13	§	§	PROPN
ftr-504	680	14	197(f)(2)(a	197(f)(2)(a	NUM
ftr-504	680	15	)	)	PUNCT
ftr-504	680	16	.	.	PUNCT
ftr-504	681	1	the	the	DET
ftr-504	681	2	transfers	transfer	NOUN
ftr-504	681	3	to	to	PART
ftr-504	681	4	which	which	PRON
ftr-504	681	5	this	this	DET
ftr-504	681	6	rule	rule	NOUN
ftr-504	681	7	applies	apply	VERB
ftr-504	681	8	are	be	AUX
ftr-504	681	9	those	those	PRON
ftr-504	681	10	described	describe	VERB
ftr-504	681	11	in	in	ADP
ftr-504	681	12	§	§	PROPN
ftr-504	681	13	§	§	PROPN
ftr-504	681	14	332	332	NUM
ftr-504	681	15	,	,	PUNCT
ftr-504	681	16	351	351	NUM
ftr-504	681	17	,	,	PUNCT
ftr-504	681	18	721	721	NUM
ftr-504	681	19	,	,	PUNCT
ftr-504	681	20	731	731	NUM
ftr-504	681	21	,	,	PUNCT
ftr-504	681	22	1031	1031	NUM
ftr-504	681	23	,	,	PUNCT
ftr-504	681	24	and	and	CCONJ
ftr-504	681	25	1033	1033	NUM
ftr-504	681	26	,	,	PUNCT
ftr-504	681	27	as	as	ADV
ftr-504	681	28	well	well	ADV
ftr-504	681	29	as	as	ADP
ftr-504	681	30	transfers	transfer	NOUN
ftr-504	681	31	between	between	ADP
ftr-504	681	32	members	member	NOUN
ftr-504	681	33	of	of	ADP
ftr-504	681	34	an	an	DET
ftr-504	681	35	affiliated	affiliated	ADJ
ftr-504	681	36	group	group	NOUN
ftr-504	681	37	of	of	ADP
ftr-504	681	38	corporations	corporation	NOUN
ftr-504	681	39	during	during	ADP
ftr-504	681	40	any	any	DET
ftr-504	681	41	taxable	taxable	ADJ
ftr-504	681	42	year	year	NOUN
ftr-504	681	43	for	for	ADP
ftr-504	681	44	which	which	PRON
ftr-504	681	45	a	a	DET
ftr-504	681	46	consolidated	consolidated	ADJ
ftr-504	681	47	return	return	NOUN
ftr-504	681	48	is	be	AUX
ftr-504	681	49	made	make	VERB
ftr-504	681	50	.	.	PUNCT
ftr-504	682	1	irc	irc	PROPN
ftr-504	682	2	§	§	PROPN
ftr-504	682	3	197(f)(2)(b)(ii	197(f)(2)(b)(ii	NUM
ftr-504	682	4	)	)	PUNCT
ftr-504	682	5	.	.	PUNCT
ftr-504	683	1	110	110	NUM
ftr-504	683	2	.	.	PUNCT
ftr-504	683	3	irc	irc	PROPN
ftr-504	683	4	§	§	PROPN
ftr-504	683	5	197(f)(7	197(f)(7	NUM
ftr-504	683	6	)	)	PUNCT
ftr-504	683	7	.	.	PUNCT
ftr-504	684	1	thus	thus	ADV
ftr-504	684	2	,	,	PUNCT
ftr-504	684	3	an	an	DET
ftr-504	684	4	amortizable	amortizable	ADJ
ftr-504	684	5	§	§	NOUN
ftr-504	684	6	197	197	NUM
ftr-504	684	7	intangible	intangible	NOUN
ftr-504	684	8	is	be	AUX
ftr-504	684	9	not	not	PART
ftr-504	684	10	a	a	DET
ftr-504	684	11	capital	capital	NOUN
ftr-504	684	12	asset	asset	NOUN
ftr-504	684	13	,	,	PUNCT
ftr-504	684	14	but	but	CCONJ
ftr-504	684	15	is	be	AUX
ftr-504	684	16	§	§	PROPN
ftr-504	684	17	1231	1231	NUM
ftr-504	684	18	property	property	NOUN
ftr-504	684	19	if	if	SCONJ
ftr-504	684	20	held	hold	VERB
ftr-504	684	21	for	for	ADP
ftr-504	684	22	more	more	ADJ
ftr-504	684	23	than	than	ADP
ftr-504	684	24	one	one	NUM
ftr-504	684	25	year	year	NOUN
ftr-504	684	26	.	.	PUNCT
ftr-504	685	1	irc	irc	PROPN
ftr-504	685	2	§	§	PROPN
ftr-504	685	3	1231(b	1231(b	NUM
ftr-504	685	4	)	)	PUNCT
ftr-504	685	5	.	.	PUNCT
ftr-504	686	1	similarly	similarly	ADV
ftr-504	686	2	,	,	PUNCT
ftr-504	686	3	such	such	ADJ
ftr-504	686	4	property	property	NOUN
ftr-504	686	5	constitutes	constitute	VERB
ftr-504	686	6	§	§	PROPN
ftr-504	686	7	1245	1245	NUM
ftr-504	686	8	property	property	NOUN
ftr-504	686	9	(	(	PUNCT
ftr-504	686	10	giving	give	VERB
ftr-504	686	11	rise	rise	NOUN
ftr-504	686	12	to	to	ADP
ftr-504	686	13	depreciation	depreciation	NOUN
ftr-504	686	14	recapture	recapture	NOUN
ftr-504	686	15	)	)	PUNCT
ftr-504	686	16	and	and	CCONJ
ftr-504	686	17	§	§	PROPN
ftr-504	686	18	1239	1239	NUM
ftr-504	686	19	applies	apply	VERB
ftr-504	686	20	to	to	PART
ftr-504	686	21	characterize	characterize	VERB
ftr-504	686	22	as	as	ADP
ftr-504	686	23	ordinary	ordinary	ADJ
ftr-504	686	24	income	income	NOUN
ftr-504	686	25	any	any	DET
ftr-504	686	26	gain	gain	NOUN
ftr-504	686	27	on	on	ADP
ftr-504	686	28	the	the	DET
ftr-504	686	29	sale	sale	NOUN
ftr-504	686	30	or	or	CCONJ
ftr-504	686	31	exchange	exchange	NOUN
ftr-504	686	32	of	of	ADP
ftr-504	686	33	any	any	DET
ftr-504	686	34	amortizable	amortizable	ADJ
ftr-504	686	35	§	§	NOUN
ftr-504	686	36	197	197	NUM
ftr-504	686	37	intangible	intangible	NOUN
ftr-504	686	38	between	between	ADP
ftr-504	686	39	related	related	ADJ
ftr-504	686	40	persons	person	NOUN
ftr-504	686	41	.	.	PUNCT
ftr-504	687	1	see	see	VERB
ftr-504	687	2	h.r	h.r	PROPN
ftr-504	687	3	.	.	PROPN
ftr-504	687	4	conf	conf	PROPN
ftr-504	687	5	.	.	PUNCT
ftr-504	688	1	rep	rep	PROPN
ftr-504	688	2	.	.	PROPN
ftr-504	688	3	no	no	PROPN
ftr-504	688	4	.	.	NOUN
ftr-504	688	5	213	213	NUM
ftr-504	688	6	,	,	PUNCT
ftr-504	688	7	supra	supra	NOUN
ftr-504	688	8	note	note	NOUN
ftr-504	688	9	91	91	NUM
ftr-504	688	10	,	,	PUNCT
ftr-504	688	11	at	at	ADP
ftr-504	688	12	688	688	NUM
ftr-504	688	13	,	,	PUNCT
ftr-504	688	14	reprinted	reprint	VERB
ftr-504	688	15	in	in	ADP
ftr-504	688	16	1993	1993	NUM
ftr-504	688	17	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-504	688	18	.	.	PUNCT
ftr-504	689	1	at	at	ADP
ftr-504	689	2	1377	1377	NUM
ftr-504	689	3	;	;	PUNCT
ftr-504	689	4	staff	staff	NOUN
ftr-504	689	5	of	of	ADP
ftr-504	689	6	senate	senate	PROPN
ftr-504	689	7	comm	comm	NOUN
ftr-504	689	8	.	.	PUNCT
ftr-504	690	1	on	on	ADP
ftr-504	690	2	the	the	DET
ftr-504	690	3	budget	budget	NOUN
ftr-504	690	4	,	,	PUNCT
ftr-504	690	5	supra	supra	PROPN
ftr-504	690	6	note	note	NOUN
ftr-504	690	7	79	79	NUM
ftr-504	690	8	,	,	PUNCT
ftr-504	690	9	at	at	ADP
ftr-504	690	10	418	418	NUM
ftr-504	690	11	;	;	PUNCT
ftr-504	690	12	h.r	h.r	PROPN
ftr-504	690	13	.	.	PROPN
ftr-504	690	14	rep	rep	PROPN
ftr-504	690	15	.	.	PROPN
ftr-504	691	1	no	no	PROPN
ftr-504	691	2	.	.	NOUN
ftr-504	691	3	111	111	NUM
ftr-504	691	4	,	,	PUNCT
ftr-504	691	5	supra	supra	NOUN
ftr-504	691	6	note	note	NOUN
ftr-504	691	7	79	79	NUM
ftr-504	691	8	,	,	PUNCT
ftr-504	691	9	at	at	ADP
ftr-504	691	10	775	775	NUM
ftr-504	691	11	,	,	PUNCT
ftr-504	691	12	reprinted	reprint	VERB
ftr-504	691	13	in	in	ADP
ftr-504	691	14	1993	1993	NUM
ftr-504	691	15	u.s.c.c.a.n	u.s.c.c.a.n	NOUN
ftr-504	691	16	.	.	PUNCT
ftr-504	692	1	at	at	ADP
ftr-504	692	2	1006	1006	NUM
ftr-504	692	3	.	.	PUNCT
ftr-504	693	1	111	111	NUM
ftr-504	693	2	.	.	PUNCT
ftr-504	694	1	the	the	DET
ftr-504	694	2	legislative	legislative	ADJ
ftr-504	694	3	history	history	NOUN
ftr-504	694	4	provides	provide	VERB
ftr-504	694	5	the	the	DET
ftr-504	694	6	following	follow	VERB
ftr-504	694	7	example	example	NOUN
ftr-504	694	8	:	:	PUNCT
ftr-504	694	9	a	a	DET
ftr-504	694	10	,	,	PUNCT
ftr-504	694	11	b	b	NOUN
ftr-504	694	12	,	,	PUNCT
ftr-504	694	13	and	and	CCONJ
ftr-504	694	14	c	c	AUX
ftr-504	694	15	each	each	PRON
ftr-504	694	16	contribute	contribute	VERB
ftr-504	694	17	$	$	SYM
ftr-504	694	18	700	700	NUM
ftr-504	694	19	to	to	ADP
ftr-504	694	20	the	the	DET
ftr-504	694	21	p	p	PROPN
ftr-504	694	22	partnership	partnership	NOUN
ftr-504	694	23	,	,	PUNCT
ftr-504	694	24	which	which	PRON
ftr-504	694	25	acquires	acquire	VERB
ftr-504	694	26	a	a	DET
ftr-504	694	27	§	§	PROPN
ftr-504	694	28	197	197	NUM
ftr-504	694	29	intangible	intangible	NOUN
ftr-504	694	30	for	for	ADP
ftr-504	694	31	$	$	SYM
ftr-504	694	32	2,100	2,100	NUM
ftr-504	694	33	.	.	PUNCT
ftr-504	695	1	when	when	SCONJ
ftr-504	695	2	the	the	DET
ftr-504	695	3	partnership	partnership	NOUN
ftr-504	695	4	's	's	PART
ftr-504	695	5	sole	sole	ADJ
ftr-504	695	6	asset	asset	NOUN
ftr-504	695	7	is	be	AUX
ftr-504	695	8	the	the	DET
ftr-504	695	9	intangible	intangible	ADJ
ftr-504	695	10	having	have	VERB
ftr-504	695	11	a	a	DET
ftr-504	695	12	basis	basis	NOUN
ftr-504	695	13	of	of	ADP
ftr-504	695	14	$	$	SYM
ftr-504	695	15	1,500	1,500	NUM
ftr-504	695	16	and	and	CCONJ
ftr-504	695	17	each	each	DET
ftr-504	695	18	partner	partner	NOUN
ftr-504	695	19	's	's	PART
ftr-504	695	20	partnership	partnership	NOUN
ftr-504	695	21	interest	interest	NOUN
ftr-504	695	22	has	have	VERB
ftr-504	695	23	a	a	DET
ftr-504	695	24	basis	basis	NOUN
ftr-504	695	25	of	of	ADP
ftr-504	695	26	$	$	SYM
ftr-504	695	27	500	500	NUM
ftr-504	695	28	,	,	PUNCT
ftr-504	695	29	a	a	PRON
ftr-504	695	30	sells	sell	VERB
ftr-504	695	31	her	her	PRON
ftr-504	695	32	interest	interest	NOUN
ftr-504	695	33	to	to	ADP
ftr-504	695	34	d	d	PROPN
ftr-504	695	35	,	,	PUNCT
ftr-504	695	36	an	an	DET
ftr-504	695	37	unrelated	unrelated	ADJ
ftr-504	695	38	individual	individual	NOUN
ftr-504	695	39	for	for	ADP
ftr-504	695	40	$	$	SYM
ftr-504	695	41	800	800	NUM
ftr-504	695	42	.	.	PUNCT
ftr-504	696	1	if	if	SCONJ
ftr-504	696	2	no	no	DET
ftr-504	696	3	§	§	PROPN
ftr-504	696	4	754	754	NUM
ftr-504	696	5	election	election	NOUN
ftr-504	696	6	is	be	AUX
ftr-504	696	7	in	in	ADP
ftr-504	696	8	effect	effect	NOUN
ftr-504	696	9	,	,	PUNCT
ftr-504	696	10	d	d	NOUN
ftr-504	696	11	will	will	AUX
ftr-504	696	12	simply	simply	ADV
ftr-504	696	13	succeed	succeed	VERB
ftr-504	696	14	to	to	ADP
ftr-504	696	15	a	a	PRON
ftr-504	696	16	's	's	PART
ftr-504	696	17	$	$	SYM
ftr-504	696	18	500	500	NUM
ftr-504	696	19	basis	basis	NOUN
ftr-504	696	20	in	in	ADP
ftr-504	696	21	the	the	DET
ftr-504	696	22	intangible	intangible	NOUN
ftr-504	696	23	,	,	PUNCT
ftr-504	696	24	which	which	PRON
ftr-504	696	25	will	will	AUX
ftr-504	696	26	be	be	AUX
ftr-504	696	27	amortizable	amortizable	ADJ
ftr-504	696	28	over	over	ADP
ftr-504	696	29	the	the	DET
ftr-504	696	30	amortization	amortization	NOUN
ftr-504	696	31	period	period	NOUN
ftr-504	696	32	remaining	remain	VERB
ftr-504	696	33	for	for	ADP
ftr-504	696	34	the	the	DET
ftr-504	696	35	partnership	partnership	NOUN
ftr-504	696	36	.	.	PUNCT
ftr-504	697	1	if	if	SCONJ
ftr-504	697	2	,	,	PUNCT
ftr-504	697	3	on	on	ADP
ftr-504	697	4	the	the	DET
ftr-504	697	5	other	other	ADJ
ftr-504	697	6	hand	hand	NOUN
ftr-504	697	7	,	,	PUNCT
ftr-504	697	8	a	a	DET
ftr-504	697	9	§	§	PROPN
ftr-504	697	10	754	754	NUM
ftr-504	697	11	election	election	NOUN
ftr-504	697	12	is	be	AUX
ftr-504	697	13	in	in	ADP
ftr-504	697	14	effect	effect	NOUN
ftr-504	697	15	,	,	PUNCT
ftr-504	697	16	d	d	NOUN
ftr-504	697	17	will	will	AUX
ftr-504	697	18	have	have	VERB
ftr-504	697	19	an	an	DET
ftr-504	697	20	$	$	SYM
ftr-504	697	21	800	800	NUM
ftr-504	697	22	basis	basis	NOUN
ftr-504	697	23	in	in	ADP
ftr-504	697	24	[	[	X
ftr-504	697	25	vol	vol	X
ftr-504	697	26	1:12	1:12	NUM
ftr-504	697	27	reassessing	reassess	VERB
ftr-504	697	28	sales	sale	NOUN
ftr-504	697	29	and	and	CCONJ
ftr-504	697	30	liquidations	liquidation	NOUN
ftr-504	697	31	of	of	ADP
ftr-504	697	32	partnership	partnership	NOUN
ftr-504	697	33	interests	interest	NOUN
ftr-504	697	34	amortizable	amortizable	ADJ
ftr-504	697	35	section	section	NOUN
ftr-504	697	36	197	197	NUM
ftr-504	697	37	intangible	intangible	ADJ
ftr-504	697	38	liquidates	liquidate	VERB
ftr-504	697	39	the	the	DET
ftr-504	697	40	interest	interest	NOUN
ftr-504	697	41	of	of	ADP
ftr-504	697	42	a	a	DET
ftr-504	697	43	partner	partner	NOUN
ftr-504	697	44	and	and	CCONJ
ftr-504	697	45	has	have	VERB
ftr-504	697	46	a	a	DET
ftr-504	697	47	section	section	NOUN
ftr-504	697	48	754	754	NUM
ftr-504	697	49	election	election	NOUN
ftr-504	697	50	in	in	ADP
ftr-504	697	51	effect	effect	NOUN
ftr-504	697	52	,	,	PUNCT
ftr-504	697	53	it	it	PRON
ftr-504	697	54	can	can	AUX
ftr-504	697	55	generally	generally	ADV
ftr-504	697	56	amortize	amortize	VERB
ftr-504	697	57	any	any	DET
ftr-504	697	58	resulting	result	VERB
ftr-504	697	59	increase	increase	NOUN
ftr-504	697	60	in	in	ADP
ftr-504	697	61	the	the	DET
ftr-504	697	62	basis	basis	NOUN
ftr-504	697	63	of	of	ADP
ftr-504	697	64	section	section	NOUN
ftr-504	697	65	197	197	NUM
ftr-504	697	66	intangibles	intangible	NOUN
ftr-504	697	67	over	over	ADP
ftr-504	697	68	a	a	DET
ftr-504	697	69	fifteen	fifteen	NUM
ftr-504	697	70	-	-	PUNCT
ftr-504	697	71	year	year	NOUN
ftr-504	697	72	period	period	NOUN
ftr-504	697	73	.	.	PUNCT
ftr-504	697	74	"	"	PUNCT
ftr-504	698	1	2	2	NUM
ftr-504	698	2	this	this	DET
ftr-504	698	3	fact	fact	NOUN
ftr-504	698	4	provides	provide	VERB
ftr-504	698	5	an	an	DET
ftr-504	698	6	additional	additional	ADJ
ftr-504	698	7	incentive	incentive	NOUN
ftr-504	698	8	for	for	SCONJ
ftr-504	698	9	partnerships	partnership	NOUN
ftr-504	698	10	to	to	PART
ftr-504	698	11	make	make	VERB
ftr-504	698	12	a	a	DET
ftr-504	698	13	section	section	NOUN
ftr-504	698	14	754	754	NUM
ftr-504	698	15	election	election	NOUN
ftr-504	698	16	where	where	SCONJ
ftr-504	698	17	the	the	DET
ftr-504	698	18	partnership	partnership	NOUN
ftr-504	698	19	holds	hold	VERB
ftr-504	698	20	depreciable	depreciable	ADJ
ftr-504	698	21	or	or	CCONJ
ftr-504	698	22	amortizable	amortizable	ADJ
ftr-504	698	23	property	property	NOUN
ftr-504	698	24	that	that	PRON
ftr-504	698	25	has	have	AUX
ftr-504	698	26	appreciated	appreciate	VERB
ftr-504	698	27	in	in	ADP
ftr-504	698	28	value	value	NOUN
ftr-504	698	29	.	.	PUNCT
ftr-504	699	1	(	(	PUNCT
ftr-504	699	2	2	2	X
ftr-504	699	3	)	)	PUNCT
ftr-504	699	4	partnership	partnership	NOUN
ftr-504	699	5	good	good	ADJ
ftr-504	699	6	will	will	AUX
ftr-504	699	7	as	as	ADP
ftr-504	699	8	a	a	DET
ftr-504	699	9	section	section	NOUN
ftr-504	699	10	197	197	NUM
ftr-504	699	11	intangible	intangible	ADJ
ftr-504	699	12	(	(	PUNCT
ftr-504	699	13	a	a	NOUN
ftr-504	699	14	)	)	PUNCT
ftr-504	699	15	in	in	ADP
ftr-504	699	16	general.-before	general.-before	NOUN
ftr-504	699	17	the	the	DET
ftr-504	699	18	enactment	enactment	NOUN
ftr-504	699	19	of	of	ADP
ftr-504	699	20	section	section	NOUN
ftr-504	699	21	197	197	NUM
ftr-504	699	22	,	,	PUNCT
ftr-504	699	23	a	a	DET
ftr-504	699	24	taxpayer	taxpayer	NOUN
ftr-504	699	25	acquiring	acquire	VERB
ftr-504	699	26	a	a	DET
ftr-504	699	27	basis	basis	NOUN
ftr-504	699	28	in	in	ADP
ftr-504	699	29	good	good	ADJ
ftr-504	699	30	will	will	AUX
ftr-504	699	31	derived	derived	VERB
ftr-504	699	32	little	little	ADJ
ftr-504	699	33	benefit	benefit	NOUN
ftr-504	699	34	therefrom	therefrom	NOUN
ftr-504	699	35	since	since	SCONJ
ftr-504	699	36	it	it	PRON
ftr-504	699	37	was	be	AUX
ftr-504	699	38	not	not	PART
ftr-504	699	39	amortizable	amortizable	ADJ
ftr-504	699	40	and	and	CCONJ
ftr-504	699	41	thus	thus	ADV
ftr-504	699	42	could	could	AUX
ftr-504	699	43	only	only	ADV
ftr-504	699	44	reduce	reduce	VERB
ftr-504	699	45	gain	gain	NOUN
ftr-504	699	46	or	or	CCONJ
ftr-504	699	47	increase	increase	VERB
ftr-504	699	48	loss	loss	NOUN
ftr-504	699	49	realized	realize	VERB
ftr-504	699	50	upon	upon	SCONJ
ftr-504	699	51	the	the	DET
ftr-504	699	52	disposition	disposition	NOUN
ftr-504	699	53	thereof	thereof	ADV
ftr-504	699	54	.	.	PUNCT
ftr-504	700	1	thus	thus	ADV
ftr-504	700	2	,	,	PUNCT
ftr-504	700	3	the	the	DET
ftr-504	700	4	immediate	immediate	ADJ
ftr-504	700	5	deductibility	deductibility	NOUN
ftr-504	700	6	of	of	ADP
ftr-504	700	7	payments	payment	NOUN
ftr-504	700	8	for	for	ADP
ftr-504	700	9	unstated	unstated	ADJ
ftr-504	700	10	good	good	ADJ
ftr-504	700	11	will	will	AUX
ftr-504	700	12	under	under	ADP
ftr-504	700	13	section	section	NOUN
ftr-504	700	14	736(a	736(a	PROPN
ftr-504	700	15	)	)	PUNCT
ftr-504	700	16	was	be	AUX
ftr-504	700	17	particularly	particularly	ADV
ftr-504	700	18	attractive	attractive	ADJ
ftr-504	700	19	to	to	ADP
ftr-504	700	20	partners	partner	NOUN
ftr-504	700	21	in	in	ADP
ftr-504	700	22	partnerships	partnership	NOUN
ftr-504	700	23	.	.	PUNCT
ftr-504	701	1	after	after	ADP
ftr-504	701	2	the	the	DET
ftr-504	701	3	enactment	enactment	NOUN
ftr-504	701	4	of	of	ADP
ftr-504	701	5	obra	obra	PROPN
ftr-504	701	6	1993	1993	NUM
ftr-504	701	7	,	,	PUNCT
ftr-504	701	8	however	however	ADV
ftr-504	701	9	,	,	PUNCT
ftr-504	701	10	only	only	ADV
ftr-504	701	11	such	such	ADJ
ftr-504	701	12	payments	payment	NOUN
ftr-504	701	13	by	by	ADP
ftr-504	701	14	services	service	NOUN
ftr-504	701	15	-	-	PUNCT
ftr-504	701	16	oriented	orient	VERB
ftr-504	701	17	partnerships	partnership	NOUN
ftr-504	701	18	to	to	ADP
ftr-504	701	19	general	general	ADJ
ftr-504	701	20	partners	partner	NOUN
ftr-504	701	21	remain	remain	VERB
ftr-504	701	22	deductible	deductible	ADJ
ftr-504	701	23	under	under	ADP
ftr-504	701	24	section	section	NOUN
ftr-504	701	25	736(a	736(a	PROPN
ftr-504	701	26	)	)	PUNCT
ftr-504	701	27	.	.	PUNCT
ftr-504	702	1	in	in	ADP
ftr-504	702	2	all	all	DET
ftr-504	702	3	other	other	ADJ
ftr-504	702	4	cases	case	NOUN
ftr-504	702	5	,	,	PUNCT
ftr-504	702	6	therefore	therefore	ADV
ftr-504	702	7	,	,	PUNCT
ftr-504	702	8	it	it	PRON
ftr-504	702	9	will	will	AUX
ftr-504	702	10	be	be	AUX
ftr-504	702	11	important	important	ADJ
ftr-504	702	12	to	to	PART
ftr-504	702	13	know	know	VERB
ftr-504	702	14	whether	whether	SCONJ
ftr-504	702	15	any	any	DET
ftr-504	702	16	basis	basis	NOUN
ftr-504	702	17	obtained	obtain	VERB
ftr-504	702	18	for	for	ADP
ftr-504	702	19	a	a	DET
ftr-504	702	20	retiring	retire	VERB
ftr-504	702	21	partner	partner	NOUN
ftr-504	702	22	's	's	PART
ftr-504	702	23	share	share	NOUN
ftr-504	702	24	of	of	ADP
ftr-504	702	25	partnership	partnership	NOUN
ftr-504	702	26	good	good	ADJ
ftr-504	702	27	will	will	AUX
ftr-504	702	28	will	will	AUX
ftr-504	702	29	be	be	AUX
ftr-504	702	30	amortizable	amortizable	ADJ
ftr-504	702	31	under	under	ADP
ftr-504	702	32	new	new	ADJ
ftr-504	702	33	section	section	NOUN
ftr-504	702	34	197	197	NUM
ftr-504	702	35	.	.	PUNCT
ftr-504	703	1	subject	subject	NOUN
ftr-504	703	2	to	to	ADP
ftr-504	703	3	a	a	DET
ftr-504	703	4	number	number	NOUN
ftr-504	703	5	of	of	ADP
ftr-504	703	6	qualifications	qualification	NOUN
ftr-504	703	7	,	,	PUNCT
ftr-504	703	8	it	it	PRON
ftr-504	703	9	appears	appear	VERB
ftr-504	703	10	that	that	SCONJ
ftr-504	703	11	such	such	ADJ
ftr-504	703	12	basis	basis	NOUN
ftr-504	703	13	will	will	AUX
ftr-504	703	14	be	be	AUX
ftr-504	703	15	so	so	ADV
ftr-504	703	16	treated	treat	VERB
ftr-504	703	17	.	.	PUNCT
ftr-504	704	1	the	the	DET
ftr-504	704	2	examples	example	NOUN
ftr-504	704	3	in	in	ADP
ftr-504	704	4	the	the	DET
ftr-504	704	5	legislative	legislative	ADJ
ftr-504	704	6	history	history	NOUN
ftr-504	704	7	deal	deal	NOUN
ftr-504	704	8	only	only	ADV
ftr-504	704	9	with	with	ADP
ftr-504	704	10	situations	situation	NOUN
ftr-504	704	11	in	in	ADP
ftr-504	704	12	which	which	PRON
ftr-504	704	13	a	a	DET
ftr-504	704	14	partnership	partnership	NOUN
ftr-504	704	15	purchases	purchase	VERB
ftr-504	704	16	an	an	DET
ftr-504	704	17	amortizable	amortizable	ADJ
ftr-504	704	18	section	section	NOUN
ftr-504	704	19	197	197	NUM
ftr-504	704	20	intangible	intangible	NOUN
ftr-504	704	21	from	from	ADP
ftr-504	704	22	a	a	DET
ftr-504	704	23	third	third	ADJ
ftr-504	704	24	party	party	NOUN
ftr-504	704	25	,	,	PUNCT
ftr-504	704	26	and	and	CCONJ
ftr-504	704	27	therefore	therefore	ADV
ftr-504	704	28	do	do	AUX
ftr-504	704	29	not	not	PART
ftr-504	704	30	explicitly	explicitly	ADV
ftr-504	704	31	address	address	VERB
ftr-504	704	32	the	the	DET
ftr-504	704	33	question	question	NOUN
ftr-504	704	34	of	of	ADP
ftr-504	704	35	partnership	partnership	NOUN
ftr-504	704	36	good	good	ADJ
ftr-504	704	37	will	will	NOUN
ftr-504	704	38	.	.	PUNCT
ftr-504	705	1	one	one	PRON
ftr-504	705	2	might	might	AUX
ftr-504	705	3	view	view	VERB
ftr-504	705	4	such	such	ADJ
ftr-504	705	5	good	good	ADJ
ftr-504	705	6	will	will	NOUN
ftr-504	705	7	as	as	ADP
ftr-504	705	8	an	an	DET
ftr-504	705	9	asset	asset	NOUN
ftr-504	705	10	created	create	VERB
ftr-504	705	11	by	by	ADP
ftr-504	705	12	the	the	DET
ftr-504	705	13	partnership	partnership	NOUN
ftr-504	705	14	itself	itself	PRON
ftr-504	705	15	,	,	PUNCT
ftr-504	705	16	so	so	SCONJ
ftr-504	705	17	that	that	SCONJ
ftr-504	705	18	where	where	SCONJ
ftr-504	705	19	a	a	DET
ftr-504	705	20	partnership	partnership	NOUN
ftr-504	705	21	liquidates	liquidate	VERB
ftr-504	705	22	a	a	DET
ftr-504	705	23	partner	partner	NOUN
ftr-504	705	24	's	's	PART
ftr-504	705	25	interest	interest	NOUN
ftr-504	705	26	and	and	CCONJ
ftr-504	705	27	in	in	ADP
ftr-504	705	28	doing	do	VERB
ftr-504	705	29	so	so	ADV
ftr-504	705	30	makes	make	VERB
ftr-504	705	31	a	a	DET
ftr-504	705	32	payment	payment	NOUN
ftr-504	705	33	for	for	ADP
ftr-504	705	34	the	the	DET
ftr-504	705	35	partner	partner	NOUN
ftr-504	705	36	's	's	PART
ftr-504	705	37	share	share	NOUN
ftr-504	705	38	of	of	ADP
ftr-504	705	39	good	good	ADJ
ftr-504	705	40	will	will	NOUN
ftr-504	705	41	,	,	PUNCT
ftr-504	705	42	it	it	PRON
ftr-504	705	43	acquires	acquire	VERB
ftr-504	705	44	a	a	DET
ftr-504	705	45	the	the	DET
ftr-504	705	46	intangible	intangible	NOUN
ftr-504	705	47	.	.	PUNCT
ftr-504	706	1	of	of	ADP
ftr-504	706	2	this	this	PRON
ftr-504	706	3	,	,	PUNCT
ftr-504	706	4	$	$	SYM
ftr-504	706	5	500	500	NUM
ftr-504	706	6	is	be	AUX
ftr-504	706	7	his	his	PRON
ftr-504	706	8	share	share	NOUN
ftr-504	706	9	of	of	ADP
ftr-504	706	10	the	the	DET
ftr-504	706	11	partnership	partnership	NOUN
ftr-504	706	12	's	's	PART
ftr-504	706	13	s1.500	s1.500	ADJ
ftr-504	706	14	basis	basis	NOUN
ftr-504	706	15	and	and	CCONJ
ftr-504	706	16	$	$	SYM
ftr-504	706	17	300	300	NUM
ftr-504	706	18	is	be	AUX
ftr-504	706	19	his	his	PRON
ftr-504	706	20	special	special	ADJ
ftr-504	706	21	basis	basis	NOUN
ftr-504	706	22	adjustment	adjustment	NOUN
ftr-504	706	23	.	.	PUNCT
ftr-504	707	1	d	d	X
ftr-504	707	2	is	be	AUX
ftr-504	707	3	treated	treat	VERB
ftr-504	707	4	as	as	ADP
ftr-504	707	5	owning	own	VERB
ftr-504	707	6	an	an	DET
ftr-504	707	7	interest	interest	NOUN
ftr-504	707	8	in	in	ADP
ftr-504	707	9	two	two	NUM
ftr-504	707	10	intangibles	intangible	NOUN
ftr-504	707	11	.	.	PUNCT
ftr-504	708	1	as	as	ADP
ftr-504	708	2	to	to	ADP
ftr-504	708	3	the	the	DET
ftr-504	708	4	first	first	ADJ
ftr-504	708	5	.	.	PUNCT
ftr-504	709	1	he	he	PRON
ftr-504	709	2	will	will	AUX
ftr-504	709	3	obtain	obtain	VERB
ftr-504	709	4	amortization	amortization	NOUN
ftr-504	709	5	deductions	deduction	NOUN
ftr-504	709	6	of	of	ADP
ftr-504	709	7	$	$	SYM
ftr-504	709	8	500	500	NUM
ftr-504	709	9	over	over	ADP
ftr-504	709	10	the	the	DET
ftr-504	709	11	amortization	amortization	NOUN
ftr-504	709	12	period	period	NOUN
ftr-504	709	13	remaining	remain	VERB
ftr-504	709	14	for	for	ADP
ftr-504	709	15	the	the	DET
ftr-504	709	16	partnership	partnership	NOUN
ftr-504	709	17	.	.	PUNCT
ftr-504	710	1	as	as	ADP
ftr-504	710	2	to	to	ADP
ftr-504	710	3	the	the	DET
ftr-504	710	4	second	second	NOUN
ftr-504	710	5	,	,	PUNCT
ftr-504	710	6	he	he	PRON
ftr-504	710	7	will	will	AUX
ftr-504	710	8	be	be	AUX
ftr-504	710	9	entitled	entitle	VERB
ftr-504	710	10	to	to	PART
ftr-504	710	11	claim	claim	VERB
ftr-504	710	12	amortization	amortization	NOUN
ftr-504	710	13	deductions	deduction	NOUN
ftr-504	710	14	of	of	ADP
ftr-504	710	15	$	$	SYM
ftr-504	710	16	300	300	NUM
ftr-504	710	17	over	over	ADP
ftr-504	710	18	a	a	DET
ftr-504	710	19	15	15	NUM
ftr-504	710	20	-	-	PUNCT
ftr-504	710	21	year	year	NOUN
ftr-504	710	22	period	period	NOUN
ftr-504	710	23	beginning	begin	VERB
ftr-504	710	24	on	on	ADP
ftr-504	710	25	the	the	DET
ftr-504	710	26	date	date	NOUN
ftr-504	710	27	of	of	ADP
ftr-504	710	28	acquisition	acquisition	NOUN
ftr-504	710	29	of	of	ADP
ftr-504	710	30	his	his	PRON
ftr-504	710	31	partnership	partnership	NOUN
ftr-504	710	32	interest	interest	NOUN
ftr-504	710	33	.	.	PUNCT
ftr-504	711	1	h.r	h.r	PROPN
ftr-504	711	2	.	.	PROPN
ftr-504	711	3	conf	conf	PROPN
ftr-504	711	4	.	.	PUNCT
ftr-504	712	1	rep	rep	PROPN
ftr-504	712	2	.	.	PROPN
ftr-504	712	3	no	no	PROPN
ftr-504	712	4	.	.	NOUN
ftr-504	712	5	213	213	NUM
ftr-504	712	6	,	,	PUNCT
ftr-504	712	7	supra	supra	NOUN
ftr-504	712	8	note	note	NOUN
ftr-504	712	9	91	91	NUM
ftr-504	712	10	,	,	PUNCT
ftr-504	712	11	at	at	ADP
ftr-504	712	12	686	686	NUM
ftr-504	712	13	-	-	SYM
ftr-504	712	14	87	87	NUM
ftr-504	712	15	,	,	PUNCT
ftr-504	712	16	reprinted	reprint	VERB
ftr-504	712	17	in	in	ADP
ftr-504	712	18	1993	1993	NUM
ftr-504	712	19	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-504	712	20	.	.	PUNCT
ftr-504	713	1	at	at	ADP
ftr-504	713	2	1375	1375	NUM
ftr-504	713	3	-	-	SYM
ftr-504	713	4	76	76	NUM
ftr-504	713	5	;	;	PUNCT
ftr-504	713	6	staff	staff	NOUN
ftr-504	713	7	of	of	ADP
ftr-504	713	8	senate	senate	PROPN
ftr-504	713	9	comm	comm	NOUN
ftr-504	713	10	.	.	PUNCT
ftr-504	714	1	on	on	ADP
ftr-504	714	2	the	the	DET
ftr-504	714	3	budget	budget	NOUN
ftr-504	714	4	,	,	PUNCT
ftr-504	714	5	supra	supra	PROPN
ftr-504	714	6	note	note	NOUN
ftr-504	714	7	79	79	NUM
ftr-504	714	8	,	,	PUNCT
ftr-504	714	9	at	at	ADP
ftr-504	714	10	416	416	NUM
ftr-504	714	11	.	.	PUNCT
ftr-504	715	1	h.r	h.r	PROPN
ftr-504	715	2	.	.	PROPN
ftr-504	715	3	rep	rep	PROPN
ftr-504	715	4	.	.	PROPN
ftr-504	715	5	no	no	PROPN
ftr-504	715	6	.	.	NOUN
ftr-504	715	7	111	111	NUM
ftr-504	715	8	.	.	PUNCT
ftr-504	716	1	supra	supra	PROPN
ftr-504	716	2	note	note	PROPN
ftr-504	716	3	79	79	NUM
ftr-504	716	4	,	,	PUNCT
ftr-504	716	5	at	at	ADP
ftr-504	716	6	774	774	NUM
ftr-504	716	7	,	,	PUNCT
ftr-504	716	8	reprinted	reprint	VERB
ftr-504	716	9	in	in	ADP
ftr-504	716	10	1993	1993	NUM
ftr-504	716	11	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-504	716	12	.	.	PUNCT
ftr-504	717	1	at	at	ADP
ftr-504	717	2	1005	1005	NUM
ftr-504	717	3	.	.	PUNCT
ftr-504	718	1	112	112	NUM
ftr-504	718	2	.	.	PUNCT
ftr-504	719	1	if	if	SCONJ
ftr-504	719	2	,	,	PUNCT
ftr-504	719	3	instead	instead	ADV
ftr-504	719	4	,	,	PUNCT
ftr-504	719	5	the	the	DET
ftr-504	719	6	partnership	partnership	NOUN
ftr-504	719	7	described	describe	VERB
ftr-504	719	8	in	in	ADP
ftr-504	719	9	the	the	DET
ftr-504	719	10	preceeding	preceeding	NOUN
ftr-504	719	11	footnote	footnote	NOUN
ftr-504	719	12	liquidates	liquidate	VERB
ftr-504	719	13	a	a	PRON
ftr-504	719	14	's	's	PART
ftr-504	719	15	interest	interest	NOUN
ftr-504	719	16	for	for	ADP
ftr-504	719	17	$	$	SYM
ftr-504	719	18	800	800	NUM
ftr-504	719	19	and	and	CCONJ
ftr-504	719	20	has	have	AUX
ftr-504	719	21	made	make	VERB
ftr-504	719	22	a	a	DET
ftr-504	719	23	§	§	ADJ
ftr-504	719	24	754	754	NUM
ftr-504	719	25	election	election	NOUN
ftr-504	719	26	,	,	PUNCT
ftr-504	719	27	it	it	PRON
ftr-504	719	28	will	will	AUX
ftr-504	719	29	be	be	AUX
ftr-504	719	30	treated	treat	VERB
ftr-504	719	31	as	as	ADP
ftr-504	719	32	owning	own	VERB
ftr-504	719	33	two	two	NUM
ftr-504	719	34	amortizable	amortizable	ADJ
ftr-504	719	35	§	§	NOUN
ftr-504	719	36	197	197	NUM
ftr-504	719	37	intangibles	intangible	NOUN
ftr-504	719	38	:	:	PUNCT
ftr-504	719	39	one	one	NUM
ftr-504	719	40	with	with	ADP
ftr-504	719	41	a	a	DET
ftr-504	719	42	basis	basis	NOUN
ftr-504	719	43	of	of	ADP
ftr-504	719	44	$	$	SYM
ftr-504	719	45	1,500	1,500	NUM
ftr-504	719	46	that	that	PRON
ftr-504	719	47	is	be	AUX
ftr-504	719	48	amortizable	amortizable	ADJ
ftr-504	719	49	over	over	ADP
ftr-504	719	50	its	its	PRON
ftr-504	719	51	remaining	remain	VERB
ftr-504	719	52	amortization	amortization	NOUN
ftr-504	719	53	period	period	NOUN
ftr-504	719	54	and	and	CCONJ
ftr-504	719	55	the	the	DET
ftr-504	719	56	other	other	ADJ
ftr-504	719	57	with	with	ADP
ftr-504	719	58	a	a	DET
ftr-504	719	59	basis	basis	NOUN
ftr-504	719	60	of	of	ADP
ftr-504	719	61	$	$	SYM
ftr-504	719	62	300	300	NUM
ftr-504	719	63	that	that	PRON
ftr-504	719	64	is	be	AUX
ftr-504	719	65	amortizable	amortizable	ADJ
ftr-504	719	66	over	over	ADP
ftr-504	719	67	a	a	DET
ftr-504	719	68	15	15	NUM
ftr-504	719	69	-	-	PUNCT
ftr-504	719	70	year	year	NOUN
ftr-504	719	71	period	period	NOUN
ftr-504	719	72	from	from	ADP
ftr-504	719	73	the	the	DET
ftr-504	719	74	month	month	NOUN
ftr-504	719	75	that	that	SCONJ
ftr-504	719	76	the	the	DET
ftr-504	719	77	partnership	partnership	NOUN
ftr-504	719	78	retires	retire	VERB
ftr-504	719	79	a	a	PRON
ftr-504	719	80	's	's	PART
ftr-504	719	81	interest	interest	NOUN
ftr-504	719	82	.	.	PUNCT
ftr-504	720	1	see	see	VERB
ftr-504	720	2	h.r	h.r	PROPN
ftr-504	720	3	.	.	PROPN
ftr-504	720	4	conf	conf	PROPN
ftr-504	720	5	.	.	PUNCT
ftr-504	721	1	rep	rep	PROPN
ftr-504	721	2	.	.	PROPN
ftr-504	721	3	no	no	PROPN
ftr-504	721	4	.	.	NOUN
ftr-504	721	5	213	213	NUM
ftr-504	721	6	.	.	PUNCT
ftr-504	722	1	supra	supra	PROPN
ftr-504	722	2	note	note	PROPN
ftr-504	722	3	91	91	NUM
ftr-504	722	4	,	,	PUNCT
ftr-504	722	5	at	at	ADP
ftr-504	722	6	687	687	NUM
ftr-504	722	7	,	,	PUNCT
ftr-504	722	8	reprinted	reprint	VERB
ftr-504	722	9	in	in	ADP
ftr-504	722	10	1993	1993	NUM
ftr-504	722	11	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-504	722	12	.	.	PUNCT
ftr-504	723	1	at	at	ADP
ftr-504	723	2	1376	1376	NUM
ftr-504	723	3	;	;	PUNCT
ftr-504	723	4	staff	staff	NOUN
ftr-504	723	5	of	of	ADP
ftr-504	723	6	senate	senate	PROPN
ftr-504	723	7	comm	comm	NOUN
ftr-504	723	8	.	.	PUNCT
ftr-504	724	1	on	on	ADP
ftr-504	724	2	the	the	DET
ftr-504	724	3	budget	budget	NOUN
ftr-504	724	4	.	.	PUNCT
ftr-504	725	1	supra	supra	PROPN
ftr-504	725	2	note	note	PROPN
ftr-504	725	3	79	79	NUM
ftr-504	725	4	,	,	PUNCT
ftr-504	725	5	at	at	ADP
ftr-504	725	6	417	417	NUM
ftr-504	725	7	;	;	PUNCT
ftr-504	725	8	h.r	h.r	PROPN
ftr-504	725	9	.	.	PROPN
ftr-504	725	10	rep	rep	PROPN
ftr-504	725	11	.	.	PROPN
ftr-504	726	1	no	no	PROPN
ftr-504	726	2	.	.	PUNCT
ftr-504	727	1	i11	i11	ADJ
ftr-504	727	2	,	,	PUNCT
ftr-504	727	3	supra	supra	ADJ
ftr-504	727	4	note	note	NOUN
ftr-504	727	5	79	79	NUM
ftr-504	727	6	,	,	PUNCT
ftr-504	727	7	at	at	ADP
ftr-504	727	8	775	775	NUM
ftr-504	727	9	,	,	PUNCT
ftr-504	727	10	reprinted	reprint	VERB
ftr-504	727	11	in	in	ADP
ftr-504	727	12	1993	1993	NUM
ftr-504	727	13	u.s.c.c.a.n	u.s.c.c.a.n	NOUN
ftr-504	727	14	.	.	PUNCT
ftr-504	728	1	at	at	ADP
ftr-504	728	2	1006	1006	NUM
ftr-504	728	3	.	.	PUNCT
ftr-504	729	1	19941	19941	NUM
ftr-504	729	2	florida	florida	PROPN
ftr-504	729	3	tax	tax	PROPN
ftr-504	729	4	review	review	NOUN
ftr-504	729	5	"	"	PUNCT
ftr-504	729	6	self	self	NOUN
ftr-504	729	7	-	-	PUNCT
ftr-504	729	8	created	create	VERB
ftr-504	729	9	"	"	PUNCT
ftr-504	729	10	intangible	intangible	NOUN
ftr-504	729	11	that	that	PRON
ftr-504	729	12	is	be	AUX
ftr-504	729	13	not	not	PART
ftr-504	729	14	amortizable	amortizable	ADJ
ftr-504	729	15	under	under	ADP
ftr-504	729	16	section	section	NOUN
ftr-504	729	17	197	197	NUM
ftr-504	729	18	.	.	PUNCT
ftr-504	730	1	however	however	ADV
ftr-504	730	2	,	,	PUNCT
ftr-504	730	3	the	the	DET
ftr-504	730	4	legislative	legislative	ADJ
ftr-504	730	5	history	history	NOUN
ftr-504	730	6	suggests	suggest	VERB
ftr-504	730	7	that	that	SCONJ
ftr-504	730	8	a	a	DET
ftr-504	730	9	partner	partner	NOUN
ftr-504	730	10	's	's	PART
ftr-504	730	11	share	share	NOUN
ftr-504	730	12	of	of	ADP
ftr-504	730	13	partnership	partnership	NOUN
ftr-504	730	14	good	good	ADJ
ftr-504	730	15	will	will	AUX
ftr-504	730	16	is	be	AUX
ftr-504	730	17	generally	generally	ADV
ftr-504	730	18	amortizable	amortizable	ADJ
ftr-504	730	19	under	under	ADP
ftr-504	730	20	section	section	NOUN
ftr-504	730	21	197	197	NUM
ftr-504	730	22	,	,	PUNCT
ftr-504	730	23	by	by	ADP
ftr-504	730	24	providing	provide	VERB
ftr-504	730	25	as	as	SCONJ
ftr-504	730	26	follows	follow	VERB
ftr-504	730	27	:	:	PUNCT
ftr-504	730	28	as	as	SCONJ
ftr-504	730	29	discussed	discuss	VERB
ftr-504	730	30	more	more	ADV
ftr-504	730	31	fully	fully	ADV
ftr-504	730	32	below	below	ADV
ftr-504	730	33	,	,	PUNCT
ftr-504	730	34	the	the	DET
ftr-504	730	35	bill	bill	NOUN
ftr-504	730	36	also	also	ADV
ftr-504	730	37	changes	change	VERB
ftr-504	730	38	the	the	DET
ftr-504	730	39	treatment	treatment	NOUN
ftr-504	730	40	of	of	ADP
ftr-504	730	41	payments	payment	NOUN
ftr-504	730	42	made	make	VERB
ftr-504	730	43	in	in	ADP
ftr-504	730	44	liquidation	liquidation	NOUN
ftr-504	730	45	of	of	ADP
ftr-504	730	46	the	the	DET
ftr-504	730	47	interest	interest	NOUN
ftr-504	730	48	of	of	ADP
ftr-504	730	49	a	a	DET
ftr-504	730	50	deceased	deceased	ADJ
ftr-504	730	51	or	or	CCONJ
ftr-504	730	52	retired	retired	ADJ
ftr-504	730	53	partner	partner	NOUN
ftr-504	730	54	in	in	ADP
ftr-504	730	55	exchange	exchange	NOUN
ftr-504	730	56	for	for	ADP
ftr-504	730	57	goodwill	goodwill	NOUN
ftr-504	730	58	.	.	PUNCT
ftr-504	731	1	except	except	SCONJ
ftr-504	731	2	in	in	ADP
ftr-504	731	3	the	the	DET
ftr-504	731	4	case	case	NOUN
ftr-504	731	5	of	of	ADP
ftr-504	731	6	payments	payment	NOUN
ftr-504	731	7	made	make	VERB
ftr-504	731	8	on	on	ADP
ftr-504	731	9	the	the	DET
ftr-504	731	10	retirement	retirement	NOUN
ftr-504	731	11	or	or	CCONJ
ftr-504	731	12	death	death	NOUN
ftr-504	731	13	of	of	ADP
ftr-504	731	14	a	a	DET
ftr-504	731	15	general	general	ADJ
ftr-504	731	16	partner	partner	NOUN
ftr-504	731	17	of	of	ADP
ftr-504	731	18	a	a	DET
ftr-504	731	19	partnership	partnership	NOUN
ftr-504	731	20	for	for	ADP
ftr-504	731	21	which	which	PRON
ftr-504	731	22	capital	capital	NOUN
ftr-504	731	23	is	be	AUX
ftr-504	731	24	not	not	PART
ftr-504	731	25	a	a	DET
ftr-504	731	26	material	material	ADJ
ftr-504	731	27	income	income	NOUN
ftr-504	731	28	-	-	PUNCT
ftr-504	731	29	producing	produce	VERB
ftr-504	731	30	factor	factor	NOUN
ftr-504	731	31	,	,	PUNCT
ftr-504	731	32	such	such	ADJ
ftr-504	731	33	payments	payment	NOUN
ftr-504	731	34	will	will	AUX
ftr-504	731	35	not	not	PART
ftr-504	731	36	be	be	AUX
ftr-504	731	37	treated	treat	VERB
ftr-504	731	38	as	as	ADP
ftr-504	731	39	a	a	DET
ftr-504	731	40	distribution	distribution	NOUN
ftr-504	731	41	of	of	ADP
ftr-504	731	42	partnership	partnership	NOUN
ftr-504	731	43	income	income	NOUN
ftr-504	731	44	.	.	PUNCT
ftr-504	732	1	under	under	ADP
ftr-504	732	2	the	the	DET
ftr-504	732	3	bill	bill	NOUN
ftr-504	732	4	,	,	PUNCT
ftr-504	732	5	however	however	ADV
ftr-504	732	6	,	,	PUNCT
ftr-504	732	7	if	if	SCONJ
ftr-504	732	8	the	the	DET
ftr-504	732	9	partnership	partnership	NOUN
ftr-504	732	10	makes	make	VERB
ftr-504	732	11	an	an	DET
ftr-504	732	12	election	election	NOUN
ftr-504	732	13	under	under	ADP
ftr-504	732	14	section	section	NOUN
ftr-504	732	15	754	754	NUM
ftr-504	732	16	,	,	PUNCT
ftr-504	732	17	section	section	NOUN
ftr-504	732	18	734	734	NUM
ftr-504	732	19	will	will	AUX
ftr-504	732	20	generally	generally	ADV
ftr-504	732	21	provide	provide	VERB
ftr-504	732	22	the	the	DET
ftr-504	732	23	partnership	partnership	NOUN
ftr-504	732	24	the	the	DET
ftr-504	732	25	benefit	benefit	NOUN
ftr-504	732	26	of	of	ADP
ftr-504	732	27	a	a	DET
ftr-504	732	28	stepped	step	VERB
ftr-504	732	29	-	-	PUNCT
ftr-504	732	30	up	up	ADP
ftr-504	732	31	basis	basis	NOUN
ftr-504	732	32	for	for	ADP
ftr-504	732	33	the	the	DET
ftr-504	732	34	retiring	retire	VERB
ftr-504	732	35	or	or	CCONJ
ftr-504	732	36	deceased	deceased	ADJ
ftr-504	732	37	partner	partner	NOUN
ftr-504	732	38	's	's	PART
ftr-504	732	39	share	share	NOUN
ftr-504	732	40	of	of	ADP
ftr-504	732	41	partnership	partnership	NOUN
ftr-504	732	42	goodwill	goodwill	NOUN
ftr-504	732	43	and	and	CCONJ
ftr-504	732	44	an	an	DET
ftr-504	732	45	amortization	amortization	NOUN
ftr-504	732	46	deduction	deduction	NOUN
ftr-504	732	47	for	for	ADP
ftr-504	732	48	the	the	DET
ftr-504	732	49	increase	increase	NOUN
ftr-504	732	50	in	in	ADP
ftr-504	732	51	basis	basis	NOUN
ftr-504	732	52	under	under	ADP
ftr-504	732	53	section	section	NOUN
ftr-504	732	54	197	197	NUM
ftr-504	732	55	.	.	NOUN
ftr-504	732	56	113	113	NUM
ftr-504	732	57	the	the	DET
ftr-504	732	58	foregoing	forego	VERB
ftr-504	732	59	language	language	NOUN
ftr-504	732	60	from	from	ADP
ftr-504	732	61	the	the	DET
ftr-504	732	62	legislative	legislative	ADJ
ftr-504	732	63	history	history	NOUN
ftr-504	732	64	strongly	strongly	ADV
ftr-504	732	65	suggests	suggest	VERB
ftr-504	732	66	that	that	SCONJ
ftr-504	732	67	payments	payment	NOUN
ftr-504	732	68	for	for	ADP
ftr-504	732	69	a	a	DET
ftr-504	732	70	partner	partner	NOUN
ftr-504	732	71	's	's	PART
ftr-504	732	72	share	share	NOUN
ftr-504	732	73	of	of	ADP
ftr-504	732	74	partnership	partnership	NOUN
ftr-504	732	75	good	good	ADJ
ftr-504	732	76	will	will	AUX
ftr-504	732	77	ordinarily	ordinarily	ADV
ftr-504	732	78	will	will	AUX
ftr-504	732	79	be	be	AUX
ftr-504	732	80	amortizable	amortizable	ADJ
ftr-504	732	81	where	where	SCONJ
ftr-504	732	82	the	the	DET
ftr-504	732	83	payment	payment	NOUN
ftr-504	732	84	results	result	VERB
ftr-504	732	85	in	in	ADP
ftr-504	732	86	a	a	DET
ftr-504	732	87	basis	basis	NOUN
ftr-504	732	88	increase	increase	NOUN
ftr-504	732	89	in	in	ADP
ftr-504	732	90	such	such	ADJ
ftr-504	732	91	good	good	ADJ
ftr-504	732	92	will	will	NOUN
ftr-504	732	93	.	.	PUNCT
ftr-504	733	1	therefore	therefore	ADV
ftr-504	733	2	,	,	PUNCT
ftr-504	733	3	payments	payment	NOUN
ftr-504	733	4	for	for	ADP
ftr-504	733	5	a	a	DET
ftr-504	733	6	retiring	retire	VERB
ftr-504	733	7	partner	partner	NOUN
ftr-504	733	8	's	's	PART
ftr-504	733	9	share	share	NOUN
ftr-504	733	10	of	of	ADP
ftr-504	733	11	good	good	ADJ
ftr-504	733	12	will	will	AUX
ftr-504	733	13	that	that	PRON
ftr-504	733	14	are	be	AUX
ftr-504	733	15	not	not	PART
ftr-504	733	16	immediately	immediately	ADV
ftr-504	733	17	deductible	deductible	ADJ
ftr-504	733	18	under	under	ADP
ftr-504	733	19	the	the	DET
ftr-504	733	20	restrictive	restrictive	ADJ
ftr-504	733	21	provisions	provision	NOUN
ftr-504	733	22	of	of	ADP
ftr-504	733	23	section	section	NOUN
ftr-504	733	24	736(a	736(a	PROPN
ftr-504	733	25	)	)	PUNCT
ftr-504	733	26	may	may	AUX
ftr-504	733	27	qualify	qualify	VERB
ftr-504	733	28	for	for	ADP
ftr-504	733	29	amortization	amortization	NOUN
ftr-504	733	30	deductions	deduction	NOUN
ftr-504	733	31	under	under	ADP
ftr-504	733	32	newly	newly	ADV
ftr-504	733	33	-	-	PUNCT
ftr-504	733	34	added	add	VERB
ftr-504	733	35	section	section	NOUN
ftr-504	733	36	197	197	NUM
ftr-504	733	37	.	.	PUNCT
ftr-504	734	1	any	any	DET
ftr-504	734	2	deductions	deduction	NOUN
ftr-504	734	3	claimed	claim	VERB
ftr-504	734	4	with	with	ADP
ftr-504	734	5	respect	respect	NOUN
ftr-504	734	6	to	to	ADP
ftr-504	734	7	such	such	ADJ
ftr-504	734	8	good	good	ADJ
ftr-504	734	9	will	will	NOUN
ftr-504	734	10	may	may	AUX
ftr-504	734	11	be	be	AUX
ftr-504	734	12	recaptured	recapture	VERB
ftr-504	734	13	as	as	ADP
ftr-504	734	14	ordinary	ordinary	ADJ
ftr-504	734	15	income	income	NOUN
ftr-504	734	16	.	.	PUNCT
ftr-504	734	17	"	"	PUNCT
ftr-504	735	1	4	4	NUM
ftr-504	735	2	(	(	PUNCT
ftr-504	735	3	b	b	NOUN
ftr-504	735	4	)	)	PUNCT
ftr-504	735	5	anti	anti	ADJ
ftr-504	735	6	-	-	ADJ
ftr-504	735	7	churning	churning	ADJ
ftr-504	735	8	rules	rule	NOUN
ftr-504	735	9	for	for	ADP
ftr-504	735	10	existing	exist	VERB
ftr-504	735	11	intangibles.-unfortunately	intangibles.-unfortunately	NOUN
ftr-504	735	12	,	,	PUNCT
ftr-504	735	13	at	at	ADP
ftr-504	735	14	least	least	ADJ
ftr-504	735	15	in	in	ADP
ftr-504	735	16	the	the	DET
ftr-504	735	17	case	case	NOUN
ftr-504	735	18	of	of	ADP
ftr-504	735	19	good	good	ADJ
ftr-504	735	20	will	will	AUX
ftr-504	735	21	in	in	ADP
ftr-504	735	22	existence	existence	NOUN
ftr-504	735	23	on	on	ADP
ftr-504	735	24	the	the	DET
ftr-504	735	25	date	date	NOUN
ftr-504	735	26	of	of	ADP
ftr-504	735	27	enactment	enactment	NOUN
ftr-504	735	28	of	of	ADP
ftr-504	735	29	obra	obra	PROPN
ftr-504	735	30	1993	1993	NUM
ftr-504	735	31	,	,	PUNCT
ftr-504	735	32	the	the	DET
ftr-504	735	33	situation	situation	NOUN
ftr-504	735	34	is	be	AUX
ftr-504	735	35	somewhat	somewhat	ADV
ftr-504	735	36	more	more	ADV
ftr-504	735	37	complex	complex	ADJ
ftr-504	735	38	than	than	SCONJ
ftr-504	735	39	the	the	DET
ftr-504	735	40	foregoing	forego	VERB
ftr-504	735	41	discussion	discussion	NOUN
ftr-504	735	42	suggests	suggest	VERB
ftr-504	735	43	.	.	PUNCT
ftr-504	736	1	this	this	PRON
ftr-504	736	2	is	be	AUX
ftr-504	736	3	so	so	SCONJ
ftr-504	736	4	because	because	SCONJ
ftr-504	736	5	congress	congress	PROPN
ftr-504	736	6	generally	generally	ADV
ftr-504	736	7	intended	intend	VERB
ftr-504	736	8	that	that	SCONJ
ftr-504	736	9	section	section	NOUN
ftr-504	736	10	197	197	NUM
ftr-504	736	11	apply	apply	VERB
ftr-504	736	12	only	only	ADV
ftr-504	736	13	to	to	ADP
ftr-504	736	14	intangibles	intangible	NOUN
ftr-504	736	15	acquired	acquire	VERB
ftr-504	736	16	after	after	ADP
ftr-504	736	17	the	the	DET
ftr-504	736	18	enactment	enactment	NOUN
ftr-504	736	19	of	of	ADP
ftr-504	736	20	obra	obra	PROPN
ftr-504	736	21	1993	1993	NUM
ftr-504	736	22	.	.	PUNCT
ftr-504	737	1	it	it	PRON
ftr-504	737	2	was	be	AUX
ftr-504	737	3	concerned	concerned	ADJ
ftr-504	737	4	that	that	SCONJ
ftr-504	737	5	taxpayers	taxpayer	NOUN
ftr-504	737	6	could	could	AUX
ftr-504	737	7	avoid	avoid	VERB
ftr-504	737	8	this	this	DET
ftr-504	737	9	prospective	prospective	ADJ
ftr-504	737	10	aspect	aspect	NOUN
ftr-504	737	11	of	of	ADP
ftr-504	737	12	section	section	NOUN
ftr-504	737	13	197	197	NUM
ftr-504	737	14	by	by	ADP
ftr-504	737	15	transferring	transfer	VERB
ftr-504	737	16	previously	previously	ADV
ftr-504	737	17	-	-	PUNCT
ftr-504	737	18	existing	exist	VERB
ftr-504	737	19	intangibles	intangible	NOUN
ftr-504	737	20	(	(	PUNCT
ftr-504	737	21	for	for	ADP
ftr-504	737	22	which	which	PRON
ftr-504	737	23	no	no	DET
ftr-504	737	24	amortization	amortization	NOUN
ftr-504	737	25	deduction	deduction	NOUN
ftr-504	737	26	was	be	AUX
ftr-504	737	27	allowable	allowable	ADJ
ftr-504	737	28	)	)	PUNCT
ftr-504	737	29	to	to	ADP
ftr-504	737	30	related	relate	VERB
ftr-504	737	31	taxpayers	taxpayer	NOUN
ftr-504	737	32	,	,	PUNCT
ftr-504	737	33	113	113	NUM
ftr-504	737	34	.	.	PUNCT
ftr-504	738	1	h.r	h.r	PROPN
ftr-504	738	2	.	.	PROPN
ftr-504	738	3	conf	conf	PROPN
ftr-504	738	4	.	.	PUNCT
ftr-504	739	1	rep	rep	PROPN
ftr-504	739	2	.	.	PROPN
ftr-504	739	3	no	no	PROPN
ftr-504	739	4	.	.	NOUN
ftr-504	739	5	213	213	NUM
ftr-504	739	6	,	,	PUNCT
ftr-504	739	7	supra	supra	NOUN
ftr-504	739	8	note	note	NOUN
ftr-504	739	9	91	91	NUM
ftr-504	739	10	,	,	PUNCT
ftr-504	739	11	at	at	ADP
ftr-504	739	12	687	687	NUM
ftr-504	739	13	,	,	PUNCT
ftr-504	739	14	reprinted	reprint	VERB
ftr-504	739	15	in	in	ADP
ftr-504	739	16	1993	1993	NUM
ftr-504	739	17	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-504	739	18	.	.	PUNCT
ftr-504	740	1	at	at	ADP
ftr-504	740	2	1376	1376	NUM
ftr-504	740	3	;	;	PUNCT
ftr-504	740	4	staff	staff	NOUN
ftr-504	740	5	of	of	ADP
ftr-504	740	6	senate	senate	PROPN
ftr-504	740	7	comm	comm	NOUN
ftr-504	740	8	.	.	PUNCT
ftr-504	741	1	on	on	ADP
ftr-504	741	2	the	the	DET
ftr-504	741	3	budget	budget	NOUN
ftr-504	741	4	,	,	PUNCT
ftr-504	741	5	supra	supra	PROPN
ftr-504	741	6	note	note	NOUN
ftr-504	741	7	79	79	NUM
ftr-504	741	8	,	,	PUNCT
ftr-504	741	9	at	at	ADP
ftr-504	741	10	417	417	NUM
ftr-504	741	11	;	;	PUNCT
ftr-504	741	12	h.r	h.r	PROPN
ftr-504	741	13	.	.	PROPN
ftr-504	741	14	rep	rep	PROPN
ftr-504	741	15	.	.	PROPN
ftr-504	742	1	no	no	INTJ
ftr-504	742	2	.	.	PUNCT
ftr-504	743	1	i	i	PRON
ftr-504	743	2	11	11	NUM
ftr-504	743	3	,	,	PUNCT
ftr-504	743	4	supra	supra	NOUN
ftr-504	743	5	note	note	NOUN
ftr-504	743	6	79	79	NUM
ftr-504	743	7	,	,	PUNCT
ftr-504	743	8	at	at	ADP
ftr-504	743	9	774	774	NUM
ftr-504	743	10	-	-	SYM
ftr-504	743	11	75	75	NUM
ftr-504	743	12	,	,	PUNCT
ftr-504	743	13	reprinted	reprint	VERB
ftr-504	743	14	in	in	ADP
ftr-504	743	15	1993	1993	NUM
ftr-504	743	16	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-504	743	17	.	.	PUNCT
ftr-504	744	1	at	at	ADP
ftr-504	744	2	1005	1005	NUM
ftr-504	744	3	-	-	SYM
ftr-504	744	4	06	06	NUM
ftr-504	744	5	.	.	PUNCT
ftr-504	744	6	114	114	NUM
ftr-504	744	7	.	.	PUNCT
ftr-504	744	8	section	section	NOUN
ftr-504	744	9	197(f)(7	197(f)(7	NUM
ftr-504	744	10	)	)	PUNCT
ftr-504	744	11	states	state	VERB
ftr-504	744	12	that	that	SCONJ
ftr-504	744	13	a	a	DET
ftr-504	744	14	§	§	PROPN
ftr-504	744	15	197	197	NUM
ftr-504	744	16	intangible	intangible	ADJ
ftr-504	744	17	"	"	PUNCT
ftr-504	744	18	shall	shall	AUX
ftr-504	744	19	be	be	AUX
ftr-504	744	20	treated	treat	VERB
ftr-504	744	21	as	as	ADP
ftr-504	744	22	property	property	NOUN
ftr-504	744	23	which	which	PRON
ftr-504	744	24	is	be	AUX
ftr-504	744	25	of	of	ADP
ftr-504	744	26	a	a	DET
ftr-504	744	27	character	character	NOUN
ftr-504	744	28	subject	subject	NOUN
ftr-504	744	29	to	to	ADP
ftr-504	744	30	the	the	DET
ftr-504	744	31	allowance	allowance	NOUN
ftr-504	744	32	for	for	ADP
ftr-504	744	33	depreciation	depreciation	NOUN
ftr-504	744	34	provided	provide	VERB
ftr-504	744	35	in	in	ADP
ftr-504	744	36	section	section	NOUN
ftr-504	744	37	167	167	NUM
ftr-504	744	38	.	.	PUNCT
ftr-504	744	39	"	"	PUNCT
ftr-504	745	1	this	this	PRON
ftr-504	745	2	means	mean	VERB
ftr-504	745	3	that	that	SCONJ
ftr-504	745	4	a	a	DET
ftr-504	745	5	§	§	PROPN
ftr-504	745	6	197	197	NUM
ftr-504	745	7	intangible	intangible	NOUN
ftr-504	745	8	is	be	AUX
ftr-504	745	9	§	§	PROPN
ftr-504	745	10	1245	1245	NUM
ftr-504	745	11	property	property	NOUN
ftr-504	745	12	,	,	PUNCT
ftr-504	745	13	irc	irc	ADV
ftr-504	745	14	§	§	PROPN
ftr-504	745	15	1245(a)(3	1245(a)(3	NUM
ftr-504	745	16	)	)	PUNCT
ftr-504	745	17	,	,	PUNCT
ftr-504	745	18	and	and	CCONJ
ftr-504	745	19	therefore	therefore	ADV
ftr-504	745	20	subject	subject	ADJ
ftr-504	745	21	to	to	ADP
ftr-504	745	22	§	§	PROPN
ftr-504	745	23	1245	1245	NUM
ftr-504	745	24	's	's	PART
ftr-504	745	25	recapture	recapture	NOUN
ftr-504	745	26	rules	rule	NOUN
ftr-504	745	27	.	.	PUNCT
ftr-504	746	1	irc	irc	PROPN
ftr-504	746	2	§	§	PROPN
ftr-504	746	3	1245(a)(1	1245(a)(1	NUM
ftr-504	746	4	)	)	PUNCT
ftr-504	746	5	.	.	PUNCT
ftr-504	747	1	[	[	X
ftr-504	747	2	vol	vol	NOUN
ftr-504	747	3	1:12	1:12	NUM
ftr-504	747	4	reassessing	reassess	VERB
ftr-504	747	5	sales	sale	NOUN
ftr-504	747	6	and	and	CCONJ
ftr-504	747	7	liquidations	liquidation	NOUN
ftr-504	747	8	of	of	ADP
ftr-504	747	9	partnership	partnership	NOUN
ftr-504	747	10	interests	interest	NOUN
ftr-504	747	11	who	who	PRON
ftr-504	747	12	would	would	AUX
ftr-504	747	13	then	then	ADV
ftr-504	747	14	seek	seek	VERB
ftr-504	747	15	to	to	PART
ftr-504	747	16	amortize	amortize	VERB
ftr-504	747	17	them	they	PRON
ftr-504	747	18	under	under	ADP
ftr-504	747	19	section	section	NOUN
ftr-504	747	20	197	197	NUM
ftr-504	747	21	.	.	PUNCT
ftr-504	747	22	to	to	PART
ftr-504	747	23	prevent	prevent	VERB
ftr-504	747	24	such	such	ADJ
ftr-504	747	25	avoidance	avoidance	NOUN
ftr-504	747	26	,	,	PUNCT
ftr-504	747	27	it	it	PRON
ftr-504	747	28	enacted	enact	VERB
ftr-504	747	29	several	several	ADJ
ftr-504	747	30	rather	rather	ADV
ftr-504	747	31	complex	complex	ADJ
ftr-504	747	32	"	"	PUNCT
ftr-504	747	33	anti	anti	ADJ
ftr-504	747	34	-	-	ADJ
ftr-504	747	35	churning	churning	ADJ
ftr-504	747	36	"	"	PUNCT
ftr-504	747	37	rules	rule	NOUN
ftr-504	747	38	.	.	PUNCT
ftr-504	748	1	"	"	PUNCT
ftr-504	748	2	'	'	PUNCT
ftr-504	748	3	generally	generally	ADV
ftr-504	748	4	,	,	PUNCT
ftr-504	748	5	these	these	DET
ftr-504	748	6	rules	rule	NOUN
ftr-504	748	7	preclude	preclude	VERB
ftr-504	748	8	amortization	amortization	NOUN
ftr-504	748	9	of	of	ADP
ftr-504	748	10	certain	certain	ADJ
ftr-504	748	11	intangibles	intangible	NOUN
ftr-504	748	12	(	(	PUNCT
ftr-504	748	13	including	include	VERB
ftr-504	748	14	good	good	ADJ
ftr-504	748	15	will	will	NOUN
ftr-504	748	16	)	)	PUNCT
ftr-504	748	17	in	in	ADP
ftr-504	748	18	existence	existence	NOUN
ftr-504	748	19	before	before	ADV
ftr-504	748	20	,	,	PUNCT
ftr-504	748	21	but	but	CCONJ
ftr-504	748	22	acquired	acquire	VERB
ftr-504	748	23	from	from	ADP
ftr-504	748	24	a	a	DET
ftr-504	748	25	related	relate	VERB
ftr-504	748	26	person	person	NOUN
ftr-504	748	27	after	after	ADP
ftr-504	748	28	,	,	PUNCT
ftr-504	748	29	the	the	DET
ftr-504	748	30	date	date	NOUN
ftr-504	748	31	of	of	ADP
ftr-504	748	32	enactment	enactment	NOUN
ftr-504	748	33	of	of	ADP
ftr-504	748	34	obra	obra	PROPN
ftr-504	748	35	1993.16	1993.16	NUM
ftr-504	748	36	persons	person	NOUN
ftr-504	748	37	are	be	AUX
ftr-504	748	38	related	relate	VERB
ftr-504	748	39	for	for	ADP
ftr-504	748	40	this	this	DET
ftr-504	748	41	purpose	purpose	NOUN
ftr-504	748	42	if	if	SCONJ
ftr-504	748	43	they	they	PRON
ftr-504	748	44	bear	bear	VERB
ftr-504	748	45	a	a	DET
ftr-504	748	46	relationship	relationship	NOUN
ftr-504	748	47	specified	specify	VERB
ftr-504	748	48	in	in	ADP
ftr-504	748	49	section	section	NOUN
ftr-504	748	50	267(b	267(b	NUM
ftr-504	748	51	)	)	PUNCT
ftr-504	748	52	or	or	CCONJ
ftr-504	748	53	707(b)(1	707(b)(1	NUM
ftr-504	748	54	)	)	PUNCT
ftr-504	748	55	,	,	PUNCT
ftr-504	748	56	with	with	ADP
ftr-504	748	57	the	the	DET
ftr-504	748	58	modification	modification	NOUN
ftr-504	748	59	that	that	SCONJ
ftr-504	748	60	the	the	DET
ftr-504	748	61	usual	usual	ADJ
ftr-504	748	62	50	50	NUM
ftr-504	748	63	%	%	NOUN
ftr-504	748	64	threshold	threshold	NOUN
ftr-504	748	65	ownership	ownership	NOUN
ftr-504	748	66	level	level	NOUN
ftr-504	748	67	required	require	VERB
ftr-504	748	68	under	under	ADP
ftr-504	748	69	those	those	DET
ftr-504	748	70	sections	section	NOUN
ftr-504	748	71	is	be	AUX
ftr-504	748	72	reduced	reduce	VERB
ftr-504	748	73	to	to	ADP
ftr-504	748	74	20	20	NUM
ftr-504	748	75	%	%	NOUN
ftr-504	748	76	,	,	PUNCT
ftr-504	748	77	thus	thus	ADV
ftr-504	748	78	expanding	expand	VERB
ftr-504	748	79	the	the	DET
ftr-504	748	80	potential	potential	ADJ
ftr-504	748	81	universe	universe	NOUN
ftr-504	748	82	of	of	ADP
ftr-504	748	83	related	related	ADJ
ftr-504	748	84	persons	person	NOUN
ftr-504	748	85	.	.	PUNCT
ftr-504	748	86	"	"	PUNCT
ftr-504	749	1	7	7	NUM
ftr-504	749	2	with	with	ADP
ftr-504	749	3	respect	respect	NOUN
ftr-504	749	4	to	to	ADP
ftr-504	749	5	any	any	DET
ftr-504	749	6	increase	increase	NOUN
ftr-504	749	7	in	in	ADP
ftr-504	749	8	the	the	DET
ftr-504	749	9	basis	basis	NOUN
ftr-504	749	10	of	of	ADP
ftr-504	749	11	partnership	partnership	NOUN
ftr-504	749	12	property	property	NOUN
ftr-504	749	13	under	under	ADP
ftr-504	749	14	section	section	NOUN
ftr-504	749	15	732	732	NUM
ftr-504	749	16	,	,	PUNCT
ftr-504	749	17	734	734	NUM
ftr-504	749	18	,	,	PUNCT
ftr-504	749	19	or	or	CCONJ
ftr-504	749	20	743	743	NUM
ftr-504	749	21	,	,	PUNCT
ftr-504	749	22	determinations	determination	NOUN
ftr-504	749	23	under	under	ADP
ftr-504	749	24	the	the	DET
ftr-504	749	25	antichurning	antichurne	VERB
ftr-504	749	26	rules	rule	NOUN
ftr-504	749	27	are	be	AUX
ftr-504	749	28	to	to	PART
ftr-504	749	29	be	be	AUX
ftr-504	749	30	made	make	VERB
ftr-504	749	31	at	at	ADP
ftr-504	749	32	the	the	DET
ftr-504	749	33	partner	partner	NOUN
ftr-504	749	34	level	level	NOUN
ftr-504	749	35	and	and	CCONJ
ftr-504	749	36	each	each	DET
ftr-504	749	37	partner	partner	NOUN
ftr-504	749	38	is	be	AUX
ftr-504	749	39	to	to	PART
ftr-504	749	40	be	be	AUX
ftr-504	749	41	treated	treat	VERB
ftr-504	749	42	as	as	ADP
ftr-504	749	43	having	having	AUX
ftr-504	749	44	owned	own	VERB
ftr-504	749	45	and	and	CCONJ
ftr-504	749	46	used	use	VERB
ftr-504	749	47	such	such	ADJ
ftr-504	749	48	partner	partner	NOUN
ftr-504	749	49	's	's	PART
ftr-504	749	50	proportionate	proportionate	ADJ
ftr-504	749	51	share	share	NOUN
ftr-504	749	52	of	of	ADP
ftr-504	749	53	the	the	DET
ftr-504	749	54	partnership	partnership	NOUN
ftr-504	749	55	assets	asset	NOUN
ftr-504	749	56	.	.	PUNCT
ftr-504	750	1	18	18	NUM
ftr-504	750	2	therefore	therefore	ADV
ftr-504	750	3	,	,	PUNCT
ftr-504	750	4	even	even	ADV
ftr-504	750	5	if	if	SCONJ
ftr-504	750	6	a	a	DET
ftr-504	750	7	partner	partner	NOUN
ftr-504	750	8	's	's	PART
ftr-504	750	9	share	share	NOUN
ftr-504	750	10	of	of	ADP
ftr-504	750	11	partnership	partnership	NOUN
ftr-504	750	12	good	good	ADJ
ftr-504	750	13	will	will	AUX
ftr-504	750	14	is	be	AUX
ftr-504	750	15	an	an	DET
ftr-504	750	16	amortizable	amortizable	ADJ
ftr-504	750	17	section	section	NOUN
ftr-504	750	18	197	197	NUM
ftr-504	750	19	intangible	intangible	ADJ
ftr-504	750	20	,	,	PUNCT
ftr-504	750	21	the	the	DET
ftr-504	750	22	anti	anti	ADJ
ftr-504	750	23	-	-	ADJ
ftr-504	750	24	churning	churning	ADJ
ftr-504	750	25	rules	rule	NOUN
ftr-504	750	26	will	will	AUX
ftr-504	750	27	affect	affect	VERB
ftr-504	750	28	the	the	DET
ftr-504	750	29	ability	ability	NOUN
ftr-504	750	30	of	of	ADP
ftr-504	750	31	partners	partner	NOUN
ftr-504	750	32	to	to	PART
ftr-504	750	33	claim	claim	VERB
ftr-504	750	34	amortization	amortization	NOUN
ftr-504	750	35	where	where	SCONJ
ftr-504	750	36	such	such	ADJ
ftr-504	750	37	good	good	ADJ
ftr-504	750	38	will	will	AUX
ftr-504	750	39	was	be	AUX
ftr-504	750	40	in	in	ADP
ftr-504	750	41	existence	existence	NOUN
ftr-504	750	42	before	before	ADP
ftr-504	750	43	the	the	DET
ftr-504	750	44	enactment	enactment	NOUN
ftr-504	750	45	of	of	ADP
ftr-504	750	46	obra	obra	PROPN
ftr-504	750	47	1993	1993	NUM
ftr-504	750	48	.	.	PUNCT
ftr-504	751	1	for	for	ADP
ftr-504	751	2	example	example	NOUN
ftr-504	751	3	,	,	PUNCT
ftr-504	751	4	since	since	SCONJ
ftr-504	751	5	a	a	DET
ftr-504	751	6	partnership	partnership	NOUN
ftr-504	751	7	and	and	CCONJ
ftr-504	751	8	a	a	DET
ftr-504	751	9	partner	partner	NOUN
ftr-504	751	10	owning	own	VERB
ftr-504	751	11	an	an	DET
ftr-504	751	12	interest	interest	NOUN
ftr-504	751	13	greater	great	ADJ
ftr-504	751	14	than	than	ADP
ftr-504	751	15	20	20	NUM
ftr-504	751	16	%	%	NOUN
ftr-504	751	17	therein	therein	ADV
ftr-504	751	18	are	be	AUX
ftr-504	751	19	considered	consider	VERB
ftr-504	751	20	related	related	ADJ
ftr-504	751	21	persons	person	NOUN
ftr-504	751	22	,	,	PUNCT
ftr-504	751	23	"	"	PUNCT
ftr-504	751	24	9	9	NUM
ftr-504	751	25	the	the	DET
ftr-504	751	26	partnership	partnership	NOUN
ftr-504	751	27	's	's	PART
ftr-504	751	28	payment	payment	NOUN
ftr-504	751	29	for	for	ADP
ftr-504	751	30	that	that	DET
ftr-504	751	31	partner	partner	NOUN
ftr-504	751	32	's	's	PART
ftr-504	751	33	share	share	NOUN
ftr-504	751	34	of	of	ADP
ftr-504	751	35	pre	pre	ADJ
ftr-504	751	36	-	-	ADJ
ftr-504	751	37	obra	obra	ADJ
ftr-504	751	38	1993	1993	NUM
ftr-504	751	39	good	good	NOUN
ftr-504	751	40	will	will	AUX
ftr-504	751	41	appears	appear	VERB
ftr-504	751	42	not	not	PART
ftr-504	751	43	to	to	PART
ftr-504	751	44	qualify	qualify	VERB
ftr-504	751	45	for	for	ADP
ftr-504	751	46	amortization	amortization	NOUN
ftr-504	751	47	under	under	ADP
ftr-504	751	48	section	section	NOUN
ftr-504	751	49	197	197	NUM
ftr-504	751	50	,	,	PUNCT
ftr-504	751	51	even	even	ADV
ftr-504	751	52	if	if	SCONJ
ftr-504	751	53	it	it	PRON
ftr-504	751	54	obtains	obtain	VERB
ftr-504	751	55	a	a	DET
ftr-504	751	56	basis	basis	NOUN
ftr-504	751	57	therefor	therefor	ADP
ftr-504	751	58	under	under	ADP
ftr-504	751	59	section	section	NOUN
ftr-504	751	60	734(b	734(b	PROPN
ftr-504	751	61	)	)	PUNCT
ftr-504	751	62	.	.	PUNCT
ftr-504	752	1	similarly	similarly	ADV
ftr-504	752	2	,	,	PUNCT
ftr-504	752	3	a	a	DET
ftr-504	752	4	person	person	NOUN
ftr-504	752	5	who	who	PRON
ftr-504	752	6	purchases	purchase	VERB
ftr-504	752	7	a	a	DET
ftr-504	752	8	partnership	partnership	NOUN
ftr-504	752	9	interest	interest	NOUN
ftr-504	752	10	from	from	ADP
ftr-504	752	11	a	a	DET
ftr-504	752	12	related	relate	VERB
ftr-504	752	13	person	person	NOUN
ftr-504	752	14	will	will	AUX
ftr-504	752	15	be	be	AUX
ftr-504	752	16	unable	unable	ADJ
ftr-504	752	17	to	to	PART
ftr-504	752	18	obtain	obtain	VERB
ftr-504	752	19	an	an	DET
ftr-504	752	20	amortization	amortization	NOUN
ftr-504	752	21	deduction	deduction	NOUN
ftr-504	752	22	for	for	ADP
ftr-504	752	23	pre	pre	ADJ
ftr-504	752	24	-	-	ADJ
ftr-504	752	25	obra	obra	ADJ
ftr-504	752	26	1993	1993	NUM
ftr-504	752	27	good	good	ADJ
ftr-504	752	28	will	will	NOUN
ftr-504	752	29	,	,	PUNCT
ftr-504	752	30	even	even	ADV
ftr-504	752	31	if	if	SCONJ
ftr-504	752	32	the	the	DET
ftr-504	752	33	purchaser	purchaser	NOUN
ftr-504	752	34	obtains	obtain	VERB
ftr-504	752	35	a	a	DET
ftr-504	752	36	special	special	ADJ
ftr-504	752	37	basis	basis	NOUN
ftr-504	752	38	adjustment	adjustment	NOUN
ftr-504	752	39	therefor	therefor	ADP
ftr-504	752	40	under	under	ADP
ftr-504	752	41	section	section	NOUN
ftr-504	752	42	743(b)."2	743(b)."2	NUM
ftr-504	752	43	115	115	NUM
ftr-504	752	44	.	.	PUNCT
ftr-504	753	1	see	see	VERB
ftr-504	753	2	irc	irc	PROPN
ftr-504	753	3	§	§	PROPN
ftr-504	753	4	197(c)(3	197(c)(3	NUM
ftr-504	753	5	)	)	PUNCT
ftr-504	753	6	,	,	PUNCT
ftr-504	753	7	(	(	PUNCT
ftr-504	753	8	0(9	0(9	NUM
ftr-504	753	9	)	)	PUNCT
ftr-504	753	10	.	.	PUNCT
ftr-504	754	1	116	116	NUM
ftr-504	754	2	.	.	PUNCT
ftr-504	754	3	irc	irc	PROPN
ftr-504	754	4	§	§	PROPN
ftr-504	754	5	197(f)(9)(a	197(f)(9)(a	NUM
ftr-504	754	6	)	)	PUNCT
ftr-504	754	7	.	.	PUNCT
ftr-504	755	1	obra	obra	NOUN
ftr-504	755	2	1993	1993	NUM
ftr-504	755	3	was	be	AUX
ftr-504	755	4	signed	sign	VERB
ftr-504	755	5	into	into	ADP
ftr-504	755	6	law	law	NOUN
ftr-504	755	7	on	on	ADP
ftr-504	755	8	august	august	PROPN
ftr-504	755	9	10	10	NUM
ftr-504	755	10	.	.	PUNCT
ftr-504	755	11	1993	1993	NUM
ftr-504	755	12	.	.	PUNCT
ftr-504	756	1	117	117	NUM
ftr-504	756	2	.	.	PUNCT
ftr-504	756	3	irc	irc	PROPN
ftr-504	756	4	§	§	PROPN
ftr-504	756	5	197(f)(9)(c	197(f)(9)(c	PROPN
ftr-504	756	6	)	)	PUNCT
ftr-504	756	7	.	.	PUNCT
ftr-504	757	1	118	118	NUM
ftr-504	757	2	.	.	PUNCT
ftr-504	757	3	irc	irc	PROPN
ftr-504	757	4	§	§	PROPN
ftr-504	757	5	197(f)(9)(e	197(f)(9)(e	PROPN
ftr-504	757	6	)	)	PUNCT
ftr-504	757	7	.	.	PUNCT
ftr-504	758	1	the	the	DET
ftr-504	758	2	legislative	legislative	ADJ
ftr-504	758	3	history	history	NOUN
ftr-504	758	4	indicates	indicate	VERB
ftr-504	758	5	that	that	SCONJ
ftr-504	758	6	as	as	ADP
ftr-504	758	7	a	a	DET
ftr-504	758	8	result	result	NOUN
ftr-504	758	9	of	of	ADP
ftr-504	758	10	this	this	DET
ftr-504	758	11	provision	provision	NOUN
ftr-504	758	12	,	,	PUNCT
ftr-504	758	13	the	the	DET
ftr-504	758	14	anti	anti	ADJ
ftr-504	758	15	-	-	ADJ
ftr-504	758	16	churning	churning	ADJ
ftr-504	758	17	rules	rule	NOUN
ftr-504	758	18	will	will	AUX
ftr-504	758	19	not	not	PART
ftr-504	758	20	apply	apply	VERB
ftr-504	758	21	to	to	ADP
ftr-504	758	22	any	any	DET
ftr-504	758	23	increase	increase	NOUN
ftr-504	758	24	in	in	ADP
ftr-504	758	25	the	the	DET
ftr-504	758	26	basis	basis	NOUN
ftr-504	758	27	of	of	ADP
ftr-504	758	28	partnership	partnership	NOUN
ftr-504	758	29	property	property	NOUN
ftr-504	758	30	that	that	PRON
ftr-504	758	31	occurs	occur	VERB
ftr-504	758	32	upon	upon	SCONJ
ftr-504	758	33	the	the	DET
ftr-504	758	34	acquisition	acquisition	NOUN
ftr-504	758	35	of	of	ADP
ftr-504	758	36	partnership	partnership	NOUN
ftr-504	758	37	property	property	NOUN
ftr-504	758	38	if	if	SCONJ
ftr-504	758	39	the	the	DET
ftr-504	758	40	person	person	NOUN
ftr-504	758	41	acquiring	acquire	VERB
ftr-504	758	42	the	the	DET
ftr-504	758	43	partnership	partnership	NOUN
ftr-504	758	44	interest	interest	NOUN
ftr-504	758	45	is	be	AUX
ftr-504	758	46	not	not	PART
ftr-504	758	47	related	relate	VERB
ftr-504	758	48	to	to	ADP
ftr-504	758	49	the	the	DET
ftr-504	758	50	person	person	NOUN
ftr-504	758	51	selling	sell	VERB
ftr-504	758	52	the	the	DET
ftr-504	758	53	partnership	partnership	NOUN
ftr-504	758	54	interest	interest	NOUN
ftr-504	758	55	.	.	PUNCT
ftr-504	759	1	see	see	VERB
ftr-504	759	2	h.r	h.r	PROPN
ftr-504	759	3	.	.	PROPN
ftr-504	759	4	conf	conf	PROPN
ftr-504	759	5	.	.	PUNCT
ftr-504	760	1	rep	rep	PROPN
ftr-504	760	2	.	.	PROPN
ftr-504	760	3	no	no	PROPN
ftr-504	760	4	.	.	NOUN
ftr-504	760	5	213	213	NUM
ftr-504	760	6	,	,	PUNCT
ftr-504	760	7	supra	supra	NOUN
ftr-504	760	8	note	note	NOUN
ftr-504	760	9	91	91	NUM
ftr-504	760	10	,	,	PUNCT
ftr-504	760	11	at	at	ADP
ftr-504	760	12	692	692	NUM
ftr-504	760	13	,	,	PUNCT
ftr-504	760	14	reprinted	reprint	VERB
ftr-504	760	15	in	in	ADP
ftr-504	760	16	1993	1993	NUM
ftr-504	760	17	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-504	760	18	.	.	PUNCT
ftr-504	761	1	at	at	ADP
ftr-504	761	2	1381	1381	NUM
ftr-504	761	3	;	;	PUNCT
ftr-504	761	4	staff	staff	NOUN
ftr-504	761	5	of	of	ADP
ftr-504	761	6	senate	senate	PROPN
ftr-504	761	7	comm	comm	NOUN
ftr-504	761	8	.	.	PUNCT
ftr-504	762	1	on	on	ADP
ftr-504	762	2	the	the	DET
ftr-504	762	3	budget	budget	NOUN
ftr-504	762	4	,	,	PUNCT
ftr-504	762	5	supra	supra	PROPN
ftr-504	762	6	note	note	NOUN
ftr-504	762	7	79	79	NUM
ftr-504	762	8	,	,	PUNCT
ftr-504	762	9	at	at	ADP
ftr-504	762	10	423	423	NUM
ftr-504	762	11	;	;	PUNCT
ftr-504	762	12	h.r	h.r	PROPN
ftr-504	762	13	.	.	PROPN
ftr-504	762	14	rep	rep	PROPN
ftr-504	762	15	.	.	PROPN
ftr-504	763	1	no	no	PROPN
ftr-504	763	2	.	.	PUNCT
ftr-504	764	1	il1	il1	X
ftr-504	764	2	.	.	PUNCT
ftr-504	765	1	supra	supra	PROPN
ftr-504	765	2	note	note	PROPN
ftr-504	765	3	79	79	NUM
ftr-504	765	4	,	,	PUNCT
ftr-504	765	5	at	at	ADP
ftr-504	765	6	779	779	NUM
ftr-504	765	7	-	-	SYM
ftr-504	765	8	80	80	NUM
ftr-504	765	9	.	.	PUNCT
ftr-504	766	1	reprinted	reprint	VERB
ftr-504	766	2	in	in	ADP
ftr-504	766	3	1993	1993	NUM
ftr-504	766	4	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-504	766	5	.	.	PUNCT
ftr-504	767	1	at	at	ADP
ftr-504	767	2	1010	1010	NUM
ftr-504	767	3	-	-	SYM
ftr-504	767	4	11	11	NUM
ftr-504	767	5	.	.	PUNCT
ftr-504	768	1	under	under	ADP
ftr-504	768	2	the	the	DET
ftr-504	768	3	foregoing	forego	VERB
ftr-504	768	4	provision	provision	NOUN
ftr-504	768	5	,	,	PUNCT
ftr-504	768	6	therefore	therefore	ADV
ftr-504	768	7	,	,	PUNCT
ftr-504	768	8	the	the	DET
ftr-504	768	9	purchaser	purchaser	NOUN
ftr-504	768	10	of	of	ADP
ftr-504	768	11	an	an	DET
ftr-504	768	12	interest	interest	NOUN
ftr-504	768	13	in	in	ADP
ftr-504	768	14	a	a	DET
ftr-504	768	15	partnership	partnership	NOUN
ftr-504	768	16	will	will	AUX
ftr-504	768	17	not	not	PART
ftr-504	768	18	be	be	AUX
ftr-504	768	19	precluded	preclude	VERB
ftr-504	768	20	from	from	ADP
ftr-504	768	21	claiming	claim	VERB
ftr-504	768	22	amortization	amortization	NOUN
ftr-504	768	23	with	with	ADP
ftr-504	768	24	respect	respect	NOUN
ftr-504	768	25	to	to	ADP
ftr-504	768	26	any	any	DET
ftr-504	768	27	basis	basis	NOUN
ftr-504	768	28	thereby	thereby	ADV
ftr-504	768	29	acquired	acquire	VERB
ftr-504	768	30	in	in	ADP
ftr-504	768	31	partnership	partnership	NOUN
ftr-504	768	32	good	good	ADJ
ftr-504	768	33	will	will	NOUN
ftr-504	768	34	,	,	PUNCT
ftr-504	768	35	so	so	ADV
ftr-504	768	36	long	long	ADV
ftr-504	768	37	as	as	SCONJ
ftr-504	768	38	the	the	DET
ftr-504	768	39	purchaser	purchaser	NOUN
ftr-504	768	40	and	and	CCONJ
ftr-504	768	41	seller	seller	NOUN
ftr-504	768	42	are	be	AUX
ftr-504	768	43	not	not	PART
ftr-504	768	44	otherwise	otherwise	ADV
ftr-504	768	45	related	relate	VERB
ftr-504	768	46	.	.	PUNCT
ftr-504	769	1	119	119	NUM
ftr-504	769	2	.	.	PUNCT
ftr-504	769	3	see	see	VERB
ftr-504	769	4	irc	irc	PROPN
ftr-504	769	5	§	§	PROPN
ftr-504	769	6	§	§	PROPN
ftr-504	769	7	197(f)(9)(c)(i)(i	197(f)(9)(c)(i)(i	NUM
ftr-504	769	8	)	)	PUNCT
ftr-504	769	9	,	,	PUNCT
ftr-504	769	10	707(b)(1)(a	707(b)(1)(a	NUM
ftr-504	769	11	)	)	PUNCT
ftr-504	769	12	.	.	PUNCT
ftr-504	770	1	120	120	NUM
ftr-504	770	2	.	.	PUNCT
ftr-504	770	3	see	see	VERB
ftr-504	770	4	irc	irc	PROPN
ftr-504	770	5	§	§	PROPN
ftr-504	770	6	§	§	PROPN
ftr-504	770	7	197(f)(9)(c)(i)(i	197(f)(9)(c)(i)(i	NUM
ftr-504	770	8	)	)	PUNCT
ftr-504	770	9	,	,	PUNCT
ftr-504	770	10	267(b)(1	267(b)(1	NOUN
ftr-504	770	11	)	)	PUNCT
ftr-504	770	12	,	,	PUNCT
ftr-504	770	13	(	(	PUNCT
ftr-504	770	14	c)(4	c)(4	NUM
ftr-504	770	15	)	)	PUNCT
ftr-504	770	16	.	.	PUNCT
ftr-504	771	1	for	for	ADP
ftr-504	771	2	example	example	NOUN
ftr-504	771	3	,	,	PUNCT
ftr-504	771	4	if	if	SCONJ
ftr-504	771	5	a	a	DET
ftr-504	771	6	mother	mother	NOUN
ftr-504	771	7	sells	sell	VERB
ftr-504	771	8	her	her	PRON
ftr-504	771	9	partnership	partnership	NOUN
ftr-504	771	10	interest	interest	NOUN
ftr-504	771	11	to	to	ADP
ftr-504	771	12	her	her	PRON
ftr-504	771	13	daughter	daughter	NOUN
ftr-504	771	14	,	,	PUNCT
ftr-504	771	15	these	these	DET
ftr-504	771	16	rules	rule	NOUN
ftr-504	771	17	apparently	apparently	ADV
ftr-504	771	18	preclude	preclude	VERB
ftr-504	771	19	amortization	amortization	NOUN
ftr-504	771	20	of	of	ADP
ftr-504	771	21	any	any	DET
ftr-504	771	22	basis	basis	NOUN
ftr-504	771	23	increase	increase	NOUN
ftr-504	771	24	for	for	ADP
ftr-504	771	25	the	the	DET
ftr-504	771	26	benefit	benefit	NOUN
ftr-504	771	27	of	of	ADP
ftr-504	771	28	the	the	DET
ftr-504	771	29	purchasing	purchasing	NOUN
ftr-504	771	30	partner	partner	NOUN
ftr-504	771	31	in	in	ADP
ftr-504	771	32	the	the	DET
ftr-504	771	33	partnership	partnership	NOUN
ftr-504	771	34	's	's	PART
ftr-504	771	35	good	good	ADJ
ftr-504	771	36	will	will	NOUN
ftr-504	771	37	.	.	PUNCT
ftr-504	772	1	compare	compare	VERB
ftr-504	772	2	this	this	DET
ftr-504	772	3	example	example	NOUN
ftr-504	772	4	with	with	ADP
ftr-504	772	5	the	the	DET
ftr-504	772	6	result	result	NOUN
ftr-504	772	7	between	between	ADP
ftr-504	772	8	nonrelated	nonrelate	VERB
ftr-504	772	9	parties	party	NOUN
ftr-504	772	10	.	.	PUNCT
ftr-504	773	1	see	see	VERB
ftr-504	773	2	supra	supra	PROPN
ftr-504	773	3	note	note	PROPN
ftr-504	773	4	118	118	NUM
ftr-504	773	5	.	.	NUM
ftr-504	773	6	19941	19941	NUM
ftr-504	774	1	florida	florida	PROPN
ftr-504	774	2	tax	tax	PROPN
ftr-504	774	3	review	review	PROPN
ftr-504	774	4	congress	congress	PROPN
ftr-504	774	5	provided	provide	VERB
ftr-504	774	6	an	an	DET
ftr-504	774	7	exception	exception	NOUN
ftr-504	774	8	to	to	ADP
ftr-504	774	9	the	the	DET
ftr-504	774	10	anti	anti	ADJ
ftr-504	774	11	-	-	ADJ
ftr-504	774	12	churning	churning	ADJ
ftr-504	774	13	rules	rule	NOUN
ftr-504	774	14	where	where	SCONJ
ftr-504	774	15	the	the	DET
ftr-504	774	16	parties	party	NOUN
ftr-504	774	17	are	be	AUX
ftr-504	774	18	related	relate	VERB
ftr-504	774	19	only	only	ADV
ftr-504	774	20	because	because	SCONJ
ftr-504	774	21	of	of	ADP
ftr-504	774	22	the	the	DET
ftr-504	774	23	last	last	ADJ
ftr-504	774	24	sentence	sentence	NOUN
ftr-504	774	25	of	of	ADP
ftr-504	774	26	section	section	NOUN
ftr-504	774	27	197(f)(9)(c	197(f)(9)(c	NUM
ftr-504	774	28	)	)	PUNCT
ftr-504	774	29	,	,	PUNCT
ftr-504	774	30	which	which	PRON
ftr-504	774	31	reduces	reduce	VERB
ftr-504	774	32	to	to	PART
ftr-504	774	33	20	20	NUM
ftr-504	774	34	%	%	NOUN
ftr-504	774	35	the	the	DET
ftr-504	774	36	otherwise	otherwise	ADV
ftr-504	774	37	applicable	applicable	ADJ
ftr-504	774	38	50	50	NUM
ftr-504	774	39	%	%	NOUN
ftr-504	774	40	threshold	threshold	NOUN
ftr-504	774	41	ownership	ownership	NOUN
ftr-504	774	42	levels	level	NOUN
ftr-504	774	43	under	under	ADP
ftr-504	774	44	sections	section	NOUN
ftr-504	774	45	267(b	267(b	NUM
ftr-504	774	46	)	)	PUNCT
ftr-504	774	47	and	and	CCONJ
ftr-504	774	48	707(b	707(b	NUM
ftr-504	774	49	)	)	PUNCT
ftr-504	774	50	.	.	PUNCT
ftr-504	775	1	in	in	ADP
ftr-504	775	2	such	such	ADJ
ftr-504	775	3	cases	case	NOUN
ftr-504	775	4	,	,	PUNCT
ftr-504	775	5	the	the	DET
ftr-504	775	6	persons	person	NOUN
ftr-504	775	7	acquiring	acquire	VERB
ftr-504	775	8	amortizable	amortizable	ADJ
ftr-504	775	9	basis	basis	NOUN
ftr-504	775	10	may	may	AUX
ftr-504	775	11	claim	claim	VERB
ftr-504	775	12	deductions	deduction	NOUN
ftr-504	775	13	to	to	ADP
ftr-504	775	14	the	the	DET
ftr-504	775	15	extent	extent	NOUN
ftr-504	775	16	that	that	SCONJ
ftr-504	775	17	the	the	DET
ftr-504	775	18	seller	seller	NOUN
ftr-504	775	19	recognizes	recognize	VERB
ftr-504	775	20	gain	gain	NOUN
ftr-504	775	21	on	on	ADP
ftr-504	775	22	the	the	DET
ftr-504	775	23	transaction	transaction	NOUN
ftr-504	775	24	with	with	ADP
ftr-504	775	25	respect	respect	NOUN
ftr-504	775	26	to	to	ADP
ftr-504	775	27	such	such	ADJ
ftr-504	775	28	intangible	intangible	ADJ
ftr-504	775	29	and	and	CCONJ
ftr-504	775	30	agrees	agree	VERB
ftr-504	775	31	to	to	PART
ftr-504	775	32	pay	pay	VERB
ftr-504	775	33	tax	tax	NOUN
ftr-504	775	34	on	on	ADP
ftr-504	775	35	such	such	ADJ
ftr-504	775	36	gain	gain	NOUN
ftr-504	775	37	at	at	ADP
ftr-504	775	38	the	the	DET
ftr-504	775	39	highest	high	ADJ
ftr-504	775	40	applicable	applicable	ADJ
ftr-504	775	41	ordinary	ordinary	ADJ
ftr-504	775	42	income	income	NOUN
ftr-504	775	43	tax	tax	NOUN
ftr-504	775	44	rate	rate	NOUN
ftr-504	775	45	.	.	PUNCT
ftr-504	776	1	12	12	NUM
ftr-504	776	2	'	'	PUNCT
ftr-504	776	3	this	this	DET
ftr-504	776	4	exception	exception	NOUN
ftr-504	776	5	thus	thus	ADV
ftr-504	776	6	allows	allow	VERB
ftr-504	776	7	certain	certain	ADJ
ftr-504	776	8	deductions	deduction	NOUN
ftr-504	776	9	for	for	ADP
ftr-504	776	10	amortization	amortization	NOUN
ftr-504	776	11	that	that	PRON
ftr-504	776	12	would	would	AUX
ftr-504	776	13	otherwise	otherwise	ADV
ftr-504	776	14	be	be	AUX
ftr-504	776	15	precluded	preclude	VERB
ftr-504	776	16	by	by	ADP
ftr-504	776	17	the	the	DET
ftr-504	776	18	anti	anti	ADJ
ftr-504	776	19	-	-	ADJ
ftr-504	776	20	churning	churning	ADJ
ftr-504	776	21	rules	rule	NOUN
ftr-504	776	22	,	,	PUNCT
ftr-504	776	23	but	but	CCONJ
ftr-504	776	24	exacts	exact	VERB
ftr-504	776	25	a	a	DET
ftr-504	776	26	high	high	ADJ
ftr-504	776	27	tax	tax	NOUN
ftr-504	776	28	toll	toll	NOUN
ftr-504	776	29	from	from	ADP
ftr-504	776	30	the	the	DET
ftr-504	776	31	person	person	NOUN
ftr-504	776	32	who	who	PRON
ftr-504	776	33	transfers	transfer	VERB
ftr-504	776	34	the	the	DET
ftr-504	776	35	interest	interest	NOUN
ftr-504	776	36	in	in	ADP
ftr-504	776	37	the	the	DET
ftr-504	776	38	intangible	intangible	NOUN
ftr-504	776	39	.	.	PUNCT
ftr-504	777	1	b.	b.	PROPN
ftr-504	777	2	summary	summary	NOUN
ftr-504	777	3	of	of	ADP
ftr-504	777	4	amendments	amendment	NOUN
ftr-504	777	5	several	several	ADJ
ftr-504	777	6	general	general	ADJ
ftr-504	777	7	observations	observation	NOUN
ftr-504	777	8	can	can	AUX
ftr-504	777	9	be	be	AUX
ftr-504	777	10	made	make	VERB
ftr-504	777	11	concerning	concern	VERB
ftr-504	777	12	the	the	DET
ftr-504	777	13	foregoing	forego	VERB
ftr-504	777	14	amendments	amendment	NOUN
ftr-504	777	15	effected	effect	VERB
ftr-504	777	16	by	by	ADP
ftr-504	777	17	obra	obra	PROPN
ftr-504	777	18	1993	1993	NUM
ftr-504	777	19	.	.	PUNCT
ftr-504	778	1	first	first	ADV
ftr-504	778	2	,	,	PUNCT
ftr-504	778	3	the	the	DET
ftr-504	778	4	increased	increase	VERB
ftr-504	778	5	tax	tax	NOUN
ftr-504	778	6	rate	rate	NOUN
ftr-504	778	7	differential	differential	NOUN
ftr-504	778	8	between	between	ADP
ftr-504	778	9	ordinary	ordinary	ADJ
ftr-504	778	10	income	income	NOUN
ftr-504	778	11	and	and	CCONJ
ftr-504	778	12	capital	capital	NOUN
ftr-504	778	13	gains	gain	NOUN
ftr-504	778	14	after	after	ADP
ftr-504	778	15	obra	obra	NOUN
ftr-504	778	16	1993	1993	NUM
ftr-504	778	17	provides	provide	VERB
ftr-504	778	18	an	an	DET
ftr-504	778	19	incentive	incentive	NOUN
ftr-504	778	20	for	for	SCONJ
ftr-504	778	21	partners	partner	NOUN
ftr-504	778	22	to	to	PART
ftr-504	778	23	take	take	VERB
ftr-504	778	24	steps	step	NOUN
ftr-504	778	25	to	to	PART
ftr-504	778	26	maximize	maximize	VERB
ftr-504	778	27	capital	capital	NOUN
ftr-504	778	28	gains	gain	NOUN
ftr-504	778	29	and	and	CCONJ
ftr-504	778	30	minimize	minimize	VERB
ftr-504	778	31	ordinary	ordinary	ADJ
ftr-504	778	32	income	income	NOUN
ftr-504	778	33	.	.	PUNCT
ftr-504	779	1	for	for	ADP
ftr-504	779	2	example	example	NOUN
ftr-504	779	3	,	,	PUNCT
ftr-504	779	4	where	where	SCONJ
ftr-504	779	5	a	a	DET
ftr-504	779	6	partnership	partnership	NOUN
ftr-504	779	7	holds	hold	VERB
ftr-504	779	8	appreciated	appreciate	VERB
ftr-504	779	9	ordinary	ordinary	ADJ
ftr-504	779	10	income	income	NOUN
ftr-504	779	11	items	item	NOUN
ftr-504	779	12	,	,	PUNCT
ftr-504	779	13	partners	partner	NOUN
ftr-504	779	14	who	who	PRON
ftr-504	779	15	purchase	purchase	VERB
ftr-504	779	16	a	a	DET
ftr-504	779	17	retiring	retire	VERB
ftr-504	779	18	partner	partner	NOUN
ftr-504	779	19	's	's	PART
ftr-504	779	20	interest	interest	NOUN
ftr-504	779	21	will	will	AUX
ftr-504	779	22	generally	generally	ADV
ftr-504	779	23	prefer	prefer	VERB
ftr-504	779	24	that	that	SCONJ
ftr-504	779	25	the	the	DET
ftr-504	779	26	partnership	partnership	NOUN
ftr-504	779	27	make	make	VERB
ftr-504	779	28	a	a	DET
ftr-504	779	29	section	section	NOUN
ftr-504	779	30	754	754	NUM
ftr-504	779	31	election	election	NOUN
ftr-504	779	32	,	,	PUNCT
ftr-504	779	33	since	since	SCONJ
ftr-504	779	34	they	they	PRON
ftr-504	779	35	may	may	AUX
ftr-504	779	36	otherwise	otherwise	ADV
ftr-504	779	37	be	be	AUX
ftr-504	779	38	overtaxed	overtax	VERB
ftr-504	779	39	when	when	SCONJ
ftr-504	779	40	the	the	DET
ftr-504	779	41	partnership	partnership	NOUN
ftr-504	779	42	realizes	realize	VERB
ftr-504	779	43	gain	gain	NOUN
ftr-504	779	44	from	from	ADP
ftr-504	779	45	these	these	DET
ftr-504	779	46	ordinary	ordinary	ADJ
ftr-504	779	47	income	income	NOUN
ftr-504	779	48	items	item	NOUN
ftr-504	779	49	.	.	PUNCT
ftr-504	780	1	2	2	NUM
ftr-504	780	2	2	2	NUM
ftr-504	780	3	second	second	NOUN
ftr-504	780	4	,	,	PUNCT
ftr-504	780	5	a	a	DET
ftr-504	780	6	uniform	uniform	ADJ
ftr-504	780	7	definition	definition	NOUN
ftr-504	780	8	of	of	ADP
ftr-504	780	9	substantially	substantially	ADV
ftr-504	780	10	appreciated	appreciated	ADJ
ftr-504	780	11	inventory	inventory	NOUN
ftr-504	780	12	will	will	AUX
ftr-504	780	13	apply	apply	VERB
ftr-504	780	14	to	to	ADP
ftr-504	780	15	sales	sale	NOUN
ftr-504	780	16	and	and	CCONJ
ftr-504	780	17	liquidations	liquidation	NOUN
ftr-504	780	18	of	of	ADP
ftr-504	780	19	interests	interest	NOUN
ftr-504	780	20	in	in	ADP
ftr-504	780	21	all	all	DET
ftr-504	780	22	partnerships	partnership	NOUN
ftr-504	780	23	,	,	PUNCT
ftr-504	780	24	irrespective	irrespective	ADV
ftr-504	780	25	of	of	ADP
ftr-504	780	26	the	the	DET
ftr-504	780	27	nature	nature	NOUN
ftr-504	780	28	of	of	ADP
ftr-504	780	29	their	their	PRON
ftr-504	780	30	business	business	NOUN
ftr-504	780	31	.	.	PUNCT
ftr-504	781	1	all	all	DET
ftr-504	781	2	partnerships	partnership	NOUN
ftr-504	781	3	must	must	AUX
ftr-504	781	4	determine	determine	VERB
ftr-504	781	5	whether	whether	SCONJ
ftr-504	781	6	the	the	DET
ftr-504	781	7	value	value	NOUN
ftr-504	781	8	of	of	ADP
ftr-504	781	9	their	their	PRON
ftr-504	781	10	inventory	inventory	NOUN
ftr-504	781	11	items	item	NOUN
ftr-504	781	12	exceeds	exceed	VERB
ftr-504	781	13	120	120	NUM
ftr-504	781	14	%	%	NOUN
ftr-504	781	15	of	of	ADP
ftr-504	781	16	the	the	DET
ftr-504	781	17	partnership	partnership	NOUN
ftr-504	781	18	's	's	PART
ftr-504	781	19	basis	basis	NOUN
ftr-504	781	20	in	in	ADP
ftr-504	781	21	such	such	ADJ
ftr-504	781	22	items	item	NOUN
ftr-504	781	23	;	;	PUNCT
ftr-504	781	24	the	the	DET
ftr-504	781	25	relative	relative	ADJ
ftr-504	781	26	value	value	NOUN
ftr-504	781	27	of	of	ADP
ftr-504	781	28	the	the	DET
ftr-504	781	29	inventory	inventory	NOUN
ftr-504	781	30	items	item	NOUN
ftr-504	781	31	as	as	SCONJ
ftr-504	781	32	compared	compare	VERB
ftr-504	781	33	with	with	ADP
ftr-504	781	34	the	the	DET
ftr-504	781	35	gross	gross	ADJ
ftr-504	781	36	assets	asset	NOUN
ftr-504	781	37	of	of	ADP
ftr-504	781	38	the	the	DET
ftr-504	781	39	partnership	partnership	NOUN
ftr-504	781	40	is	be	AUX
ftr-504	781	41	no	no	ADV
ftr-504	781	42	longer	long	ADV
ftr-504	781	43	a	a	DET
ftr-504	781	44	relevant	relevant	ADJ
ftr-504	781	45	factor	factor	NOUN
ftr-504	781	46	in	in	ADP
ftr-504	781	47	determining	determine	VERB
ftr-504	781	48	substantial	substantial	ADJ
ftr-504	781	49	appreciation	appreciation	NOUN
ftr-504	781	50	.	.	PUNCT
ftr-504	782	1	third	third	ADJ
ftr-504	782	2	,	,	PUNCT
ftr-504	782	3	liquidation	liquidation	NOUN
ftr-504	782	4	payments	payment	NOUN
ftr-504	782	5	by	by	ADP
ftr-504	782	6	all	all	DET
ftr-504	782	7	partnerships	partnership	NOUN
ftr-504	782	8	for	for	ADP
ftr-504	782	9	a	a	DET
ftr-504	782	10	retiring	retire	VERB
ftr-504	782	11	partner	partner	NOUN
ftr-504	782	12	's	's	PART
ftr-504	782	13	share	share	NOUN
ftr-504	782	14	of	of	ADP
ftr-504	782	15	nontraditional	nontraditional	ADJ
ftr-504	782	16	unrealized	unrealized	ADJ
ftr-504	782	17	receivables	receivables	NOUN
ftr-504	782	18	(	(	PUNCT
ftr-504	782	19	e.g.	e.g.	ADV
ftr-504	782	20	,	,	PUNCT
ftr-504	782	21	depreciation	depreciation	NOUN
ftr-504	782	22	recapture	recapture	NOUN
ftr-504	782	23	,	,	PUNCT
ftr-504	782	24	market	market	NOUN
ftr-504	782	25	discount	discount	NOUN
ftr-504	782	26	,	,	PUNCT
ftr-504	782	27	etc	etc	X
ftr-504	782	28	.	.	X
ftr-504	782	29	)	)	PUNCT
ftr-504	782	30	will	will	AUX
ftr-504	782	31	be	be	AUX
ftr-504	782	32	section	section	NOUN
ftr-504	782	33	736(b	736(b	NUM
ftr-504	782	34	)	)	PUNCT
ftr-504	782	35	payments	payment	NOUN
ftr-504	782	36	because	because	SCONJ
ftr-504	782	37	,	,	PUNCT
ftr-504	782	38	under	under	ADP
ftr-504	782	39	section	section	NOUN
ftr-504	782	40	751	751	NUM
ftr-504	782	41	(	(	PUNCT
ftr-504	782	42	c	c	NOUN
ftr-504	782	43	)	)	PUNCT
ftr-504	782	44	,	,	PUNCT
ftr-504	782	45	such	such	ADJ
ftr-504	782	46	items	item	NOUN
ftr-504	782	47	are	be	AUX
ftr-504	782	48	not	not	PART
ftr-504	782	49	"	"	PUNCT
ftr-504	782	50	unrealized	unrealized	ADJ
ftr-504	782	51	receivables	receivables	NOUN
ftr-504	782	52	"	"	PUNCT
ftr-504	782	53	for	for	ADP
ftr-504	782	54	section	section	NOUN
ftr-504	782	55	736	736	NUM
ftr-504	782	56	purposes	purpose	NOUN
ftr-504	782	57	.	.	PUNCT
ftr-504	783	1	such	such	ADJ
ftr-504	783	2	items	item	NOUN
ftr-504	783	3	do	do	AUX
ftr-504	783	4	remain	remain	VERB
ftr-504	783	5	"	"	PUNCT
ftr-504	783	6	unrealized	unrealized	ADJ
ftr-504	783	7	receivables	receivables	NOUN
ftr-504	783	8	"	"	PUNCT
ftr-504	783	9	for	for	ADP
ftr-504	783	10	section	section	NOUN
ftr-504	783	11	751	751	NUM
ftr-504	783	12	purposes	purpose	NOUN
ftr-504	783	13	,	,	PUNCT
ftr-504	783	14	so	so	SCONJ
ftr-504	783	15	that	that	SCONJ
ftr-504	783	16	henceforth	henceforth	ADV
ftr-504	783	17	,	,	PUNCT
ftr-504	783	18	liquidating	liquidating	NOUN
ftr-504	783	19	payments	payment	NOUN
ftr-504	783	20	for	for	ADP
ftr-504	783	21	a	a	DET
ftr-504	783	22	partner	partner	NOUN
ftr-504	783	23	's	's	PART
ftr-504	783	24	share	share	NOUN
ftr-504	783	25	of	of	ADP
ftr-504	783	26	these	these	DET
ftr-504	783	27	nontraditional	nontraditional	ADJ
ftr-504	783	28	unrealized	unrealized	ADJ
ftr-504	783	29	receivables	receivable	NOUN
ftr-504	783	30	,	,	PUNCT
ftr-504	783	31	together	together	ADV
ftr-504	783	32	with	with	ADP
ftr-504	783	33	any	any	DET
ftr-504	783	34	payments	payment	NOUN
ftr-504	783	35	for	for	ADP
ftr-504	783	36	the	the	DET
ftr-504	783	37	partner	partner	NOUN
ftr-504	783	38	's	's	PART
ftr-504	783	39	share	share	NOUN
ftr-504	783	40	of	of	ADP
ftr-504	783	41	substantially	substantially	ADV
ftr-504	783	42	appreciated	appreciated	ADJ
ftr-504	783	43	inventory	inventory	NOUN
ftr-504	783	44	,	,	PUNCT
ftr-504	783	45	must	must	AUX
ftr-504	783	46	be	be	AUX
ftr-504	783	47	analyzed	analyze	VERB
ftr-504	783	48	under	under	ADP
ftr-504	783	49	section	section	NOUN
ftr-504	783	50	751(b	751(b	PROPN
ftr-504	783	51	)	)	PUNCT
ftr-504	783	52	.	.	PUNCT
ftr-504	784	1	121	121	NUM
ftr-504	784	2	.	.	PUNCT
ftr-504	784	3	irc	irc	PROPN
ftr-504	784	4	§	§	PROPN
ftr-504	784	5	197(f)(9)(b	197(f)(9)(b	PROPN
ftr-504	784	6	)	)	PUNCT
ftr-504	784	7	.	.	PUNCT
ftr-504	785	1	122	122	X
ftr-504	785	2	.	.	PUNCT
ftr-504	786	1	see	see	VERB
ftr-504	786	2	supra	supra	PROPN
ftr-504	786	3	text	text	NOUN
ftr-504	786	4	accompanying	accompanying	ADJ
ftr-504	786	5	notes	note	NOUN
ftr-504	786	6	22	22	NUM
ftr-504	786	7	-	-	SYM
ftr-504	786	8	26	26	NUM
ftr-504	786	9	.	.	PUNCT
ftr-504	787	1	[	[	X
ftr-504	787	2	vol	vol	NOUN
ftr-504	787	3	.	.	PUNCT
ftr-504	788	1	1:12	1:12	NUM
ftr-504	788	2	reassessing	reassess	VERB
ftr-504	788	3	sales	sale	NOUN
ftr-504	788	4	and	and	CCONJ
ftr-504	788	5	liquidations	liquidation	NOUN
ftr-504	788	6	of	of	ADP
ftr-504	788	7	partnership	partnership	NOUN
ftr-504	788	8	interests	interest	NOUN
ftr-504	788	9	beyond	beyond	ADP
ftr-504	788	10	the	the	DET
ftr-504	788	11	foregoing	forego	VERB
ftr-504	788	12	rules	rule	NOUN
ftr-504	788	13	,	,	PUNCT
ftr-504	788	14	which	which	PRON
ftr-504	788	15	are	be	AUX
ftr-504	788	16	common	common	ADJ
ftr-504	788	17	to	to	ADP
ftr-504	788	18	all	all	DET
ftr-504	788	19	partnerships	partnership	NOUN
ftr-504	788	20	,	,	PUNCT
ftr-504	788	21	congress	congress	PROPN
ftr-504	788	22	has	have	AUX
ftr-504	788	23	created	create	VERB
ftr-504	788	24	a	a	DET
ftr-504	788	25	distinction	distinction	NOUN
ftr-504	788	26	between	between	ADP
ftr-504	788	27	services	service	NOUN
ftr-504	788	28	-	-	PUNCT
ftr-504	788	29	oriented	orient	VERB
ftr-504	788	30	partnerships	partnership	NOUN
ftr-504	788	31	and	and	CCONJ
ftr-504	788	32	capital	capital	NOUN
ftr-504	788	33	-	-	PUNCT
ftr-504	788	34	oriented	orient	VERB
ftr-504	788	35	partnerships	partnership	NOUN
ftr-504	788	36	with	with	ADP
ftr-504	788	37	respect	respect	NOUN
ftr-504	788	38	to	to	ADP
ftr-504	788	39	payments	payment	NOUN
ftr-504	788	40	for	for	ADP
ftr-504	788	41	a	a	DET
ftr-504	788	42	retiring	retire	VERB
ftr-504	788	43	partner	partner	NOUN
ftr-504	788	44	's	's	PART
ftr-504	788	45	share	share	NOUN
ftr-504	788	46	of	of	ADP
ftr-504	788	47	unstated	unstated	ADJ
ftr-504	788	48	good	good	ADJ
ftr-504	788	49	will	will	NOUN
ftr-504	788	50	and	and	CCONJ
ftr-504	788	51	traditional	traditional	ADJ
ftr-504	788	52	unrealized	unrealized	ADJ
ftr-504	788	53	receivables	receivables	NOUN
ftr-504	788	54	.	.	PUNCT
ftr-504	789	1	such	such	ADJ
ftr-504	789	2	payments	payment	NOUN
ftr-504	789	3	will	will	AUX
ftr-504	789	4	,	,	PUNCT
ftr-504	789	5	as	as	ADP
ftr-504	789	6	under	under	ADP
ftr-504	789	7	prior	prior	ADJ
ftr-504	789	8	law	law	NOUN
ftr-504	789	9	,	,	PUNCT
ftr-504	789	10	continue	continue	VERB
ftr-504	789	11	to	to	PART
ftr-504	789	12	be	be	AUX
ftr-504	789	13	deductible	deductible	ADJ
ftr-504	789	14	section	section	NOUN
ftr-504	789	15	736(a	736(a	PROPN
ftr-504	789	16	)	)	PUNCT
ftr-504	789	17	payments	payment	NOUN
ftr-504	789	18	when	when	SCONJ
ftr-504	789	19	made	make	VERB
ftr-504	789	20	by	by	ADP
ftr-504	789	21	services	service	NOUN
ftr-504	789	22	-	-	PUNCT
ftr-504	789	23	oriented	orient	VERB
ftr-504	789	24	partnerships	partnership	NOUN
ftr-504	789	25	,	,	PUNCT
ftr-504	789	26	but	but	CCONJ
ftr-504	789	27	will	will	AUX
ftr-504	789	28	be	be	AUX
ftr-504	789	29	nondeductible	nondeductible	ADJ
ftr-504	789	30	section	section	NOUN
ftr-504	789	31	736(b	736(b	PROPN
ftr-504	789	32	)	)	PUNCT
ftr-504	789	33	payments	payment	NOUN
ftr-504	789	34	when	when	SCONJ
ftr-504	789	35	made	make	VERB
ftr-504	789	36	by	by	ADP
ftr-504	789	37	capital	capital	NOUN
ftr-504	789	38	-	-	PUNCT
ftr-504	789	39	oriented	orient	VERB
ftr-504	789	40	partnerships	partnership	NOUN
ftr-504	789	41	.	.	PUNCT
ftr-504	790	1	virtually	virtually	ADV
ftr-504	790	2	all	all	DET
ftr-504	790	3	liquidation	liquidation	NOUN
ftr-504	790	4	payments	payment	NOUN
ftr-504	790	5	by	by	ADP
ftr-504	790	6	capital	capital	NOUN
ftr-504	790	7	-	-	PUNCT
ftr-504	790	8	oriented	orient	VERB
ftr-504	790	9	partnerships	partnership	NOUN
ftr-504	790	10	will	will	AUX
ftr-504	790	11	be	be	AUX
ftr-504	790	12	considered	consider	VERB
ftr-504	790	13	section	section	NOUN
ftr-504	790	14	736(b	736(b	NUM
ftr-504	790	15	)	)	PUNCT
ftr-504	790	16	payments	payment	NOUN
ftr-504	790	17	and	and	CCONJ
ftr-504	790	18	,	,	PUNCT
ftr-504	790	19	to	to	ADP
ftr-504	790	20	the	the	DET
ftr-504	790	21	extent	extent	NOUN
ftr-504	790	22	they	they	PRON
ftr-504	790	23	represent	represent	VERB
ftr-504	790	24	the	the	DET
ftr-504	790	25	retiring	retire	VERB
ftr-504	790	26	partner	partner	NOUN
ftr-504	790	27	's	's	PART
ftr-504	790	28	share	share	NOUN
ftr-504	790	29	of	of	ADP
ftr-504	790	30	traditional	traditional	ADJ
ftr-504	790	31	and	and	CCONJ
ftr-504	790	32	nontraditional	nontraditional	ADJ
ftr-504	790	33	unrealized	unrealized	ADJ
ftr-504	790	34	receivables	receivables	NOUN
ftr-504	790	35	and	and	CCONJ
ftr-504	790	36	substantially	substantially	ADV
ftr-504	790	37	appreciated	appreciated	ADJ
ftr-504	790	38	inventory	inventory	NOUN
ftr-504	790	39	,	,	PUNCT
ftr-504	790	40	will	will	AUX
ftr-504	790	41	be	be	AUX
ftr-504	790	42	analyzed	analyze	VERB
ftr-504	790	43	under	under	ADP
ftr-504	790	44	section	section	NOUN
ftr-504	790	45	751(b	751(b	PROPN
ftr-504	790	46	)	)	PUNCT
ftr-504	790	47	.	.	PUNCT
ftr-504	791	1	finally	finally	ADV
ftr-504	791	2	,	,	PUNCT
ftr-504	791	3	the	the	DET
ftr-504	791	4	effect	effect	NOUN
ftr-504	791	5	of	of	ADP
ftr-504	791	6	new	new	ADJ
ftr-504	791	7	code	code	NOUN
ftr-504	791	8	section	section	NOUN
ftr-504	791	9	197	197	NUM
ftr-504	791	10	must	must	AUX
ftr-504	791	11	be	be	AUX
ftr-504	791	12	considered	consider	VERB
ftr-504	791	13	where	where	SCONJ
ftr-504	791	14	the	the	DET
ftr-504	791	15	partnership	partnership	NOUN
ftr-504	791	16	owns	own	VERB
ftr-504	791	17	intangible	intangible	ADJ
ftr-504	791	18	assets	asset	NOUN
ftr-504	791	19	,	,	PUNCT
ftr-504	791	20	including	include	VERB
ftr-504	791	21	good	good	ADJ
ftr-504	791	22	will	will	NOUN
ftr-504	791	23	.	.	PUNCT
ftr-504	792	1	where	where	SCONJ
ftr-504	792	2	a	a	DET
ftr-504	792	3	section	section	NOUN
ftr-504	792	4	754	754	NUM
ftr-504	792	5	election	election	NOUN
ftr-504	792	6	is	be	AUX
ftr-504	792	7	in	in	ADP
ftr-504	792	8	effect	effect	NOUN
ftr-504	792	9	,	,	PUNCT
ftr-504	792	10	increased	increase	VERB
ftr-504	792	11	deductions	deduction	NOUN
ftr-504	792	12	for	for	ADP
ftr-504	792	13	amortization	amortization	NOUN
ftr-504	792	14	with	with	ADP
ftr-504	792	15	respect	respect	NOUN
ftr-504	792	16	to	to	ADP
ftr-504	792	17	intangibles	intangible	NOUN
ftr-504	792	18	owned	own	VERB
ftr-504	792	19	by	by	ADP
ftr-504	792	20	the	the	DET
ftr-504	792	21	partnership	partnership	NOUN
ftr-504	792	22	may	may	AUX
ftr-504	792	23	be	be	AUX
ftr-504	792	24	available	available	ADJ
ftr-504	792	25	.	.	PUNCT
ftr-504	793	1	in	in	ADP
ftr-504	793	2	addition	addition	NOUN
ftr-504	793	3	,	,	PUNCT
ftr-504	793	4	in	in	ADP
ftr-504	793	5	cases	case	NOUN
ftr-504	793	6	where	where	SCONJ
ftr-504	793	7	a	a	DET
ftr-504	793	8	payment	payment	NOUN
ftr-504	793	9	for	for	ADP
ftr-504	793	10	a	a	DET
ftr-504	793	11	withdrawing	withdraw	VERB
ftr-504	793	12	partner	partner	NOUN
ftr-504	793	13	's	's	PART
ftr-504	793	14	share	share	NOUN
ftr-504	793	15	of	of	ADP
ftr-504	793	16	partnership	partnership	NOUN
ftr-504	793	17	good	good	ADJ
ftr-504	793	18	will	will	AUX
ftr-504	793	19	is	be	AUX
ftr-504	793	20	not	not	PART
ftr-504	793	21	immediately	immediately	ADV
ftr-504	793	22	deductible	deductible	ADJ
ftr-504	793	23	,	,	PUNCT
ftr-504	793	24	that	that	DET
ftr-504	793	25	section	section	NOUN
ftr-504	793	26	may	may	AUX
ftr-504	793	27	at	at	ADP
ftr-504	793	28	least	least	ADJ
ftr-504	793	29	provide	provide	VERB
ftr-504	793	30	amortization	amortization	NOUN
ftr-504	793	31	deductions	deduction	NOUN
ftr-504	793	32	with	with	ADP
ftr-504	793	33	respect	respect	NOUN
ftr-504	793	34	to	to	ADP
ftr-504	793	35	such	such	ADJ
ftr-504	793	36	payment	payment	NOUN
ftr-504	793	37	.	.	PUNCT
ftr-504	794	1	c.	c.	PROPN
ftr-504	794	2	illustrative	illustrative	PROPN
ftr-504	794	3	example	example	NOUN
ftr-504	794	4	this	this	DET
ftr-504	794	5	section	section	NOUN
ftr-504	794	6	illustrates	illustrate	VERB
ftr-504	794	7	the	the	DET
ftr-504	794	8	effect	effect	NOUN
ftr-504	794	9	of	of	ADP
ftr-504	794	10	these	these	DET
ftr-504	794	11	revisions	revision	NOUN
ftr-504	794	12	upon	upon	SCONJ
ftr-504	794	13	the	the	DET
ftr-504	794	14	analysis	analysis	NOUN
ftr-504	794	15	of	of	ADP
ftr-504	794	16	the	the	DET
ftr-504	794	17	sale	sale	NOUN
ftr-504	794	18	and	and	CCONJ
ftr-504	794	19	liquidation	liquidation	NOUN
ftr-504	794	20	of	of	ADP
ftr-504	794	21	a	a	PRON
ftr-504	794	22	's	's	PART
ftr-504	794	23	interest	interest	NOUN
ftr-504	794	24	in	in	ADP
ftr-504	794	25	the	the	DET
ftr-504	794	26	abc	abc	PROPN
ftr-504	794	27	partnership	partnership	PROPN
ftr-504	794	28	,	,	PUNCT
ftr-504	794	29	which	which	PRON
ftr-504	794	30	has	have	VERB
ftr-504	794	31	the	the	DET
ftr-504	794	32	following	follow	VERB
ftr-504	794	33	balance	balance	NOUN
ftr-504	794	34	sheet	sheet	NOUN
ftr-504	794	35	.	.	PUNCT
ftr-504	795	1	abc	abc	PROPN
ftr-504	795	2	partnership	partnership	PROPN
ftr-504	795	3	asset	asset	PROPN
ftr-504	795	4	basis	basis	NOUN
ftr-504	795	5	fmv	fmv	NOUN
ftr-504	795	6	gain	gain	VERB
ftr-504	795	7	cash	cash	NOUN
ftr-504	795	8	6000	6000	NUM
ftr-504	795	9	6000	6000	NUM
ftr-504	795	10	inventory	inventory	NOUN
ftr-504	795	11	270	270	NUM
ftr-504	795	12	300	300	NUM
ftr-504	795	13	30	30	NUM
ftr-504	795	14	machine	machine	NOUN
ftr-504	795	15	0	0	NUM
ftr-504	795	16	150	150	NUM
ftr-504	795	17	150	150	NUM
ftr-504	795	18	accounts	account	NOUN
ftr-504	795	19	receivable	receivable	ADJ
ftr-504	795	20	0	0	NUM
ftr-504	795	21	150	150	NUM
ftr-504	795	22	150	150	NUM
ftr-504	795	23	capital	capital	NOUN
ftr-504	795	24	asset	asset	NOUN
ftr-504	795	25	30	30	NUM
ftr-504	795	26	300	300	NUM
ftr-504	795	27	270	270	NUM
ftr-504	795	28	good	good	ADJ
ftr-504	795	29	will	will	NOUN
ftr-504	795	30	0	0	NUM
ftr-504	795	31	300	300	NUM
ftr-504	795	32	300	300	NUM
ftr-504	795	33	total	total	ADJ
ftr-504	795	34	6300	6300	NUM
ftr-504	795	35	7200	7200	NUM
ftr-504	795	36	900	900	NUM
ftr-504	795	37	partners	partner	NOUN
ftr-504	795	38	'	'	PART
ftr-504	795	39	equity	equity	NOUN
ftr-504	795	40	a	a	DET
ftr-504	795	41	2100	2100	NUM
ftr-504	795	42	2400	2400	NUM
ftr-504	795	43	300	300	NUM
ftr-504	795	44	b	b	NOUN
ftr-504	795	45	2100	2100	NUM
ftr-504	795	46	2400	2400	NUM
ftr-504	795	47	300	300	NUM
ftr-504	795	48	c	c	NOUN
ftr-504	795	49	2100	2100	NUM
ftr-504	795	50	2400	2400	NUM
ftr-504	795	51	300	300	NUM
ftr-504	795	52	total	total	ADJ
ftr-504	795	53	6300	6300	NUM
ftr-504	795	54	7200	7200	NUM
ftr-504	795	55	900	900	NUM
ftr-504	795	56	19941	19941	NUM
ftr-504	795	57	florida	florida	PROPN
ftr-504	795	58	tax	tax	NOUN
ftr-504	795	59	review	review	NOUN
ftr-504	795	60	1	1	NUM
ftr-504	795	61	.	.	PUNCT
ftr-504	795	62	sale	sale	NOUN
ftr-504	795	63	of	of	ADP
ftr-504	795	64	a	a	DET
ftr-504	795	65	's	's	PART
ftr-504	795	66	partnership	partnership	NOUN
ftr-504	795	67	interest.-the	interest.-the	PROPN
ftr-504	795	68	tax	tax	NOUN
ftr-504	795	69	consequences	consequence	NOUN
ftr-504	795	70	of	of	ADP
ftr-504	795	71	the	the	DET
ftr-504	795	72	sale	sale	NOUN
ftr-504	795	73	to	to	ADP
ftr-504	795	74	b	b	NOUN
ftr-504	795	75	and	and	CCONJ
ftr-504	795	76	c	c	PROPN
ftr-504	795	77	of	of	ADP
ftr-504	795	78	a	a	PRON
ftr-504	795	79	's	's	PART
ftr-504	795	80	interest	interest	NOUN
ftr-504	795	81	would	would	AUX
ftr-504	795	82	be	be	AUX
ftr-504	795	83	only	only	ADV
ftr-504	795	84	slightly	slightly	ADV
ftr-504	795	85	different	different	ADJ
ftr-504	795	86	under	under	ADP
ftr-504	795	87	the	the	DET
ftr-504	795	88	amendments	amendment	NOUN
ftr-504	795	89	made	make	VERB
ftr-504	795	90	by	by	ADP
ftr-504	795	91	obra	obra	PROPN
ftr-504	795	92	1993	1993	NUM
ftr-504	795	93	.	.	PUNCT
ftr-504	796	1	the	the	DET
ftr-504	796	2	partnership	partnership	NOUN
ftr-504	796	3	's	's	PART
ftr-504	796	4	inventory	inventory	NOUN
ftr-504	796	5	was	be	AUX
ftr-504	796	6	substantially	substantially	ADV
ftr-504	796	7	appreciated	appreciate	VERB
ftr-504	796	8	even	even	ADV
ftr-504	796	9	under	under	ADP
ftr-504	796	10	the	the	DET
ftr-504	796	11	two	two	NUM
ftr-504	796	12	-	-	PUNCT
ftr-504	796	13	pronged	pronged	ADJ
ftr-504	796	14	test	test	NOUN
ftr-504	796	15	of	of	ADP
ftr-504	796	16	prior	prior	ADJ
ftr-504	796	17	law	law	NOUN
ftr-504	796	18	and	and	CCONJ
ftr-504	796	19	remains	remain	VERB
ftr-504	796	20	so	so	ADV
ftr-504	796	21	under	under	ADP
ftr-504	796	22	the	the	DET
ftr-504	796	23	single	single	ADJ
ftr-504	796	24	120%-of	120%-of	NUM
ftr-504	796	25	-	-	PUNCT
ftr-504	796	26	basis	basis	NOUN
ftr-504	796	27	test	test	NOUN
ftr-504	796	28	prescribed	prescribe	VERB
ftr-504	796	29	by	by	ADP
ftr-504	796	30	obra	obra	PROPN
ftr-504	796	31	1993	1993	NUM
ftr-504	796	32	.	.	PUNCT
ftr-504	797	1	as	as	SCONJ
ftr-504	797	2	under	under	ADP
ftr-504	797	3	prior	prior	ADJ
ftr-504	797	4	law	law	NOUN
ftr-504	797	5	,	,	PUNCT
ftr-504	797	6	a	a	PRON
ftr-504	797	7	would	would	AUX
ftr-504	797	8	still	still	ADV
ftr-504	797	9	have	have	VERB
ftr-504	797	10	$	$	SYM
ftr-504	797	11	110	110	NUM
ftr-504	797	12	of	of	ADP
ftr-504	797	13	ordinary	ordinary	ADJ
ftr-504	797	14	income	income	NOUN
ftr-504	797	15	under	under	ADP
ftr-504	797	16	section	section	NOUN
ftr-504	797	17	75	75	NUM
ftr-504	797	18	1(a	1(a	NUM
ftr-504	797	19	)	)	PUNCT
ftr-504	797	20	and	and	CCONJ
ftr-504	797	21	$	$	SYM
ftr-504	797	22	190	190	NUM
ftr-504	797	23	of	of	ADP
ftr-504	797	24	capital	capital	NOUN
ftr-504	797	25	gain	gain	NOUN
ftr-504	797	26	under	under	ADP
ftr-504	797	27	section	section	NOUN
ftr-504	797	28	741.123	741.123	NUM
ftr-504	797	29	the	the	DET
ftr-504	797	30	basis	basis	NOUN
ftr-504	797	31	of	of	ADP
ftr-504	797	32	the	the	DET
ftr-504	797	33	partnership	partnership	NOUN
ftr-504	797	34	's	's	PART
ftr-504	797	35	property	property	NOUN
ftr-504	797	36	would	would	AUX
ftr-504	797	37	not	not	PART
ftr-504	797	38	change	change	VERB
ftr-504	797	39	unless	unless	SCONJ
ftr-504	797	40	a	a	DET
ftr-504	797	41	section	section	NOUN
ftr-504	797	42	754	754	NUM
ftr-504	797	43	election	election	NOUN
ftr-504	797	44	were	be	AUX
ftr-504	797	45	in	in	ADP
ftr-504	797	46	effect	effect	NOUN
ftr-504	797	47	.	.	PUNCT
ftr-504	798	1	as	as	ADP
ftr-504	798	2	under	under	ADP
ftr-504	798	3	prior	prior	ADJ
ftr-504	798	4	law	law	NOUN
ftr-504	798	5	,	,	PUNCT
ftr-504	798	6	the	the	DET
ftr-504	798	7	failure	failure	NOUN
ftr-504	798	8	to	to	PART
ftr-504	798	9	make	make	VERB
ftr-504	798	10	a	a	DET
ftr-504	798	11	section	section	NOUN
ftr-504	798	12	754	754	NUM
ftr-504	798	13	election	election	NOUN
ftr-504	798	14	can	can	AUX
ftr-504	798	15	result	result	VERB
ftr-504	798	16	in	in	ADP
ftr-504	798	17	b	b	PROPN
ftr-504	798	18	and	and	CCONJ
ftr-504	798	19	c	c	AUX
ftr-504	798	20	being	be	AUX
ftr-504	798	21	overtaxed	overtax	VERB
ftr-504	798	22	.	.	PUNCT
ftr-504	799	1	24	24	NUM
ftr-504	799	2	if	if	SCONJ
ftr-504	799	3	such	such	DET
ftr-504	799	4	an	an	DET
ftr-504	799	5	election	election	NOUN
ftr-504	799	6	were	be	AUX
ftr-504	799	7	in	in	ADP
ftr-504	799	8	effect	effect	NOUN
ftr-504	799	9	,	,	PUNCT
ftr-504	799	10	the	the	DET
ftr-504	799	11	partnership	partnership	NOUN
ftr-504	799	12	would	would	AUX
ftr-504	799	13	increase	increase	VERB
ftr-504	799	14	the	the	DET
ftr-504	799	15	basis	basis	NOUN
ftr-504	799	16	of	of	ADP
ftr-504	799	17	its	its	PRON
ftr-504	799	18	assets	asset	NOUN
ftr-504	799	19	under	under	ADP
ftr-504	799	20	section	section	NOUN
ftr-504	799	21	743(b	743(b	PROPN
ftr-504	799	22	)	)	PUNCT
ftr-504	799	23	,	,	PUNCT
ftr-504	799	24	as	as	SCONJ
ftr-504	799	25	under	under	ADP
ftr-504	799	26	prior	prior	ADJ
ftr-504	799	27	law.125	law.125	NOUN
ftr-504	799	28	in	in	ADP
ftr-504	799	29	such	such	DET
ftr-504	799	30	a	a	DET
ftr-504	799	31	case	case	NOUN
ftr-504	799	32	,	,	PUNCT
ftr-504	799	33	b	b	NOUN
ftr-504	799	34	and	and	CCONJ
ftr-504	799	35	c	c	PROPN
ftr-504	799	36	may	may	AUX
ftr-504	799	37	now	now	ADV
ftr-504	799	38	be	be	AUX
ftr-504	799	39	able	able	ADJ
ftr-504	799	40	to	to	PART
ftr-504	799	41	amortize	amortize	VERB
ftr-504	799	42	their	their	PRON
ftr-504	799	43	increased	increase	VERB
ftr-504	799	44	basis	basis	NOUN
ftr-504	799	45	in	in	ADP
ftr-504	799	46	a	a	PRON
ftr-504	799	47	's	's	PART
ftr-504	799	48	share	share	NOUN
ftr-504	799	49	of	of	ADP
ftr-504	799	50	the	the	DET
ftr-504	799	51	partnership	partnership	NOUN
ftr-504	799	52	's	's	PART
ftr-504	799	53	good	good	ADJ
ftr-504	799	54	will	will	AUX
ftr-504	799	55	under	under	ADP
ftr-504	799	56	section	section	NOUN
ftr-504	799	57	197	197	NUM
ftr-504	799	58	as	as	SCONJ
ftr-504	799	59	added	add	VERB
ftr-504	799	60	by	by	ADP
ftr-504	799	61	obra	obra	PROPN
ftr-504	799	62	1993	1993	NUM
ftr-504	799	63	,	,	PUNCT
ftr-504	799	64	subject	subject	ADJ
ftr-504	799	65	to	to	ADP
ftr-504	799	66	the	the	DET
ftr-504	799	67	limitations	limitation	NOUN
ftr-504	799	68	discussed	discuss	VERB
ftr-504	799	69	above	above	ADV
ftr-504	799	70	.	.	PUNCT
ftr-504	800	1	26	26	NUM
ftr-504	801	1	this	this	DET
ftr-504	801	2	fact	fact	NOUN
ftr-504	801	3	provides	provide	VERB
ftr-504	801	4	an	an	DET
ftr-504	801	5	additional	additional	ADJ
ftr-504	801	6	incentive	incentive	NOUN
ftr-504	801	7	for	for	SCONJ
ftr-504	801	8	the	the	DET
ftr-504	801	9	partnership	partnership	NOUN
ftr-504	801	10	to	to	PART
ftr-504	801	11	make	make	VERB
ftr-504	801	12	a	a	DET
ftr-504	801	13	section	section	NOUN
ftr-504	801	14	754	754	NUM
ftr-504	801	15	election	election	NOUN
ftr-504	801	16	.	.	PUNCT
ftr-504	802	1	as	as	ADP
ftr-504	802	2	under	under	ADP
ftr-504	802	3	prior	prior	ADJ
ftr-504	802	4	law	law	NOUN
ftr-504	802	5	,	,	PUNCT
ftr-504	802	6	such	such	DET
ftr-504	802	7	an	an	DET
ftr-504	802	8	election	election	NOUN
ftr-504	802	9	will	will	AUX
ftr-504	802	10	not	not	PART
ftr-504	802	11	affect	affect	VERB
ftr-504	802	12	the	the	DET
ftr-504	802	13	taxation	taxation	NOUN
ftr-504	802	14	of	of	ADP
ftr-504	802	15	the	the	DET
ftr-504	802	16	selling	selling	NOUN
ftr-504	802	17	partner	partner	NOUN
ftr-504	802	18	.	.	PUNCT
ftr-504	803	1	2	2	X
ftr-504	803	2	.	.	X
ftr-504	803	3	liquidation	liquidation	NOUN
ftr-504	803	4	of	of	ADP
ftr-504	803	5	a	a	DET
ftr-504	803	6	's	's	PART
ftr-504	803	7	partnership	partnership	NOUN
ftr-504	803	8	interest	interest	NOUN
ftr-504	803	9	a.	a.	NOUN
ftr-504	803	10	effects	effect	NOUN
ftr-504	803	11	if	if	SCONJ
ftr-504	803	12	capital	capital	NOUN
ftr-504	803	13	is	be	AUX
ftr-504	803	14	not	not	PART
ftr-504	803	15	a	a	DET
ftr-504	803	16	material	material	ADJ
ftr-504	803	17	income	income	NOUN
ftr-504	803	18	-	-	PUNCT
ftr-504	803	19	producing	produce	VERB
ftr-504	803	20	factor.-if	factor.-if	X
ftr-504	803	21	capital	capital	NOUN
ftr-504	803	22	is	be	AUX
ftr-504	803	23	not	not	PART
ftr-504	803	24	a	a	DET
ftr-504	803	25	material	material	ADJ
ftr-504	803	26	income	income	NOUN
ftr-504	803	27	-	-	PUNCT
ftr-504	803	28	producing	produce	VERB
ftr-504	803	29	factor	factor	NOUN
ftr-504	803	30	for	for	ADP
ftr-504	803	31	the	the	DET
ftr-504	803	32	abc	abc	PROPN
ftr-504	803	33	partnership	partnership	PROPN
ftr-504	803	34	,	,	PUNCT
ftr-504	803	35	payments	payment	NOUN
ftr-504	803	36	for	for	ADP
ftr-504	803	37	a	a	DET
ftr-504	803	38	's	's	PART
ftr-504	803	39	$	$	SYM
ftr-504	803	40	100	100	NUM
ftr-504	803	41	share	share	NOUN
ftr-504	803	42	of	of	ADP
ftr-504	803	43	unstated	unstated	ADJ
ftr-504	803	44	good	good	ADJ
ftr-504	803	45	will	will	NOUN
ftr-504	803	46	and	and	CCONJ
ftr-504	803	47	$	$	SYM
ftr-504	803	48	50	50	NUM
ftr-504	803	49	share	share	NOUN
ftr-504	803	50	of	of	ADP
ftr-504	803	51	the	the	DET
ftr-504	803	52	traditional	traditional	ADJ
ftr-504	803	53	unrealized	unrealized	ADJ
ftr-504	803	54	receivables	receivables	NOUN
ftr-504	803	55	(	(	PUNCT
ftr-504	803	56	the	the	DET
ftr-504	803	57	accounts	account	NOUN
ftr-504	803	58	receivable	receivable	NOUN
ftr-504	803	59	)	)	PUNCT
ftr-504	803	60	continue	continue	VERB
ftr-504	803	61	as	as	ADP
ftr-504	803	62	under	under	ADP
ftr-504	803	63	prior	prior	ADJ
ftr-504	803	64	law	law	NOUN
ftr-504	803	65	to	to	PART
ftr-504	803	66	be	be	AUX
ftr-504	803	67	section	section	NOUN
ftr-504	803	68	736(a	736(a	PROPN
ftr-504	803	69	)	)	PUNCT
ftr-504	803	70	payments	payment	NOUN
ftr-504	803	71	,	,	PUNCT
ftr-504	803	72	resulting	result	VERB
ftr-504	803	73	in	in	ADP
ftr-504	803	74	ordinary	ordinary	ADJ
ftr-504	803	75	income	income	NOUN
ftr-504	803	76	to	to	ADP
ftr-504	803	77	a	a	PRON
ftr-504	803	78	and	and	CCONJ
ftr-504	803	79	providing	provide	VERB
ftr-504	803	80	a	a	DET
ftr-504	803	81	deduction	deduction	NOUN
ftr-504	803	82	for	for	ADP
ftr-504	803	83	b	b	NOUN
ftr-504	803	84	and	and	CCONJ
ftr-504	803	85	c.	c.	PROPN
ftr-504	803	86	however	however	ADV
ftr-504	803	87	,	,	PUNCT
ftr-504	803	88	the	the	DET
ftr-504	803	89	$	$	SYM
ftr-504	803	90	50	50	NUM
ftr-504	803	91	payment	payment	NOUN
ftr-504	803	92	for	for	ADP
ftr-504	803	93	a	a	PRON
ftr-504	803	94	's	's	PART
ftr-504	803	95	share	share	NOUN
ftr-504	803	96	of	of	ADP
ftr-504	803	97	nontraditional	nontraditional	ADJ
ftr-504	803	98	unrealized	unrealized	ADJ
ftr-504	803	99	receivables	receivables	NOUN
ftr-504	803	100	(	(	PUNCT
ftr-504	803	101	the	the	DET
ftr-504	803	102	depreciation	depreciation	NOUN
ftr-504	803	103	recapture	recapture	VERB
ftr-504	803	104	inherent	inherent	ADJ
ftr-504	803	105	in	in	ADP
ftr-504	803	106	the	the	DET
ftr-504	803	107	machine	machine	NOUN
ftr-504	803	108	)	)	PUNCT
ftr-504	803	109	is	be	AUX
ftr-504	803	110	now	now	ADV
ftr-504	803	111	a	a	DET
ftr-504	803	112	section	section	NOUN
ftr-504	803	113	736(b	736(b	NUM
ftr-504	803	114	)	)	PUNCT
ftr-504	803	115	payment	payment	NOUN
ftr-504	803	116	,	,	PUNCT
ftr-504	803	117	making	make	VERB
ftr-504	803	118	the	the	DET
ftr-504	803	119	total	total	ADJ
ftr-504	803	120	amount	amount	NOUN
ftr-504	803	121	of	of	ADP
ftr-504	803	122	such	such	ADJ
ftr-504	803	123	payments	payment	NOUN
ftr-504	803	124	$	$	SYM
ftr-504	803	125	2,250	2,250	NUM
ftr-504	803	126	.	.	PUNCT
ftr-504	804	1	under	under	ADP
ftr-504	804	2	section	section	NOUN
ftr-504	804	3	751	751	NUM
ftr-504	804	4	(	(	PUNCT
ftr-504	804	5	b	b	NOUN
ftr-504	804	6	)	)	PUNCT
ftr-504	804	7	,	,	PUNCT
ftr-504	804	8	a	a	PRON
ftr-504	804	9	is	be	AUX
ftr-504	804	10	considered	consider	VERB
ftr-504	804	11	to	to	PART
ftr-504	804	12	have	have	AUX
ftr-504	804	13	received	receive	VERB
ftr-504	804	14	$	$	SYM
ftr-504	804	15	100	100	NUM
ftr-504	804	16	for	for	ADP
ftr-504	804	17	her	her	PRON
ftr-504	804	18	share	share	NOUN
ftr-504	804	19	of	of	ADP
ftr-504	804	20	the	the	DET
ftr-504	804	21	partnership	partnership	NOUN
ftr-504	804	22	's	's	PART
ftr-504	804	23	substantially	substantially	ADV
ftr-504	804	24	appreciated	appreciated	ADJ
ftr-504	804	25	inventory	inventory	NOUN
ftr-504	804	26	,	,	PUNCT
ftr-504	804	27	and	and	CCONJ
ftr-504	804	28	$	$	SYM
ftr-504	804	29	50	50	NUM
ftr-504	804	30	for	for	ADP
ftr-504	804	31	her	her	PRON
ftr-504	804	32	share	share	NOUN
ftr-504	804	33	of	of	ADP
ftr-504	804	34	the	the	DET
ftr-504	804	35	machine	machine	NOUN
ftr-504	804	36	,	,	PUNCT
ftr-504	804	37	generating	generate	VERB
ftr-504	804	38	$	$	SYM
ftr-504	804	39	60	60	NUM
ftr-504	804	40	of	of	ADP
ftr-504	804	41	ordinary	ordinary	ADJ
ftr-504	804	42	income	income	NOUN
ftr-504	804	43	under	under	ADP
ftr-504	804	44	section	section	NOUN
ftr-504	804	45	751	751	NUM
ftr-504	804	46	(	(	PUNCT
ftr-504	804	47	b	b	NOUN
ftr-504	804	48	)	)	PUNCT
ftr-504	804	49	.	.	PUNCT
ftr-504	805	1	she	she	PRON
ftr-504	805	2	will	will	AUX
ftr-504	805	3	also	also	ADV
ftr-504	805	4	realize	realize	VERB
ftr-504	805	5	a	a	DET
ftr-504	805	6	capital	capital	NOUN
ftr-504	805	7	gain	gain	NOUN
ftr-504	805	8	of	of	ADP
ftr-504	805	9	$	$	SYM
ftr-504	805	10	90	90	NUM
ftr-504	805	11	under	under	ADP
ftr-504	805	12	sections	section	NOUN
ftr-504	805	13	736(b	736(b	PROPN
ftr-504	805	14	)	)	PUNCT
ftr-504	805	15	and	and	CCONJ
ftr-504	805	16	731	731	NUM
ftr-504	805	17	,	,	PUNCT
ftr-504	805	18	for	for	ADP
ftr-504	805	19	a	a	DET
ftr-504	805	20	total	total	NOUN
ftr-504	805	21	of	of	ADP
ftr-504	805	22	$	$	SYM
ftr-504	805	23	210	210	NUM
ftr-504	805	24	of	of	ADP
ftr-504	805	25	ordinary	ordinary	ADJ
ftr-504	805	26	income	income	NOUN
ftr-504	805	27	and	and	CCONJ
ftr-504	805	28	$	$	SYM
ftr-504	805	29	90	90	NUM
ftr-504	805	30	of	of	ADP
ftr-504	805	31	capital	capital	NOUN
ftr-504	805	32	gain	gain	NOUN
ftr-504	805	33	.	.	PUNCT
ftr-504	806	1	127	127	NUM
ftr-504	806	2	for	for	ADP
ftr-504	806	3	a	a	PRON
ftr-504	806	4	,	,	PUNCT
ftr-504	806	5	therefore	therefore	ADV
ftr-504	806	6	,	,	PUNCT
ftr-504	806	7	these	these	DET
ftr-504	806	8	results	result	NOUN
ftr-504	806	9	are	be	AUX
ftr-504	806	10	the	the	DET
ftr-504	806	11	same	same	ADJ
ftr-504	806	12	as	as	ADP
ftr-504	806	13	under	under	ADP
ftr-504	806	14	prior	prior	ADJ
ftr-504	806	15	123	123	NUM
ftr-504	806	16	.	.	PUNCT
ftr-504	807	1	see	see	VERB
ftr-504	807	2	supra	supra	ADJ
ftr-504	807	3	text	text	NOUN
ftr-504	807	4	accompanying	accompanying	ADJ
ftr-504	807	5	notes	note	NOUN
ftr-504	807	6	6	6	NUM
ftr-504	807	7	-	-	SYM
ftr-504	807	8	17	17	NUM
ftr-504	807	9	.	.	PUNCT
ftr-504	808	1	124	124	NUM
ftr-504	808	2	.	.	PUNCT
ftr-504	809	1	see	see	VERB
ftr-504	809	2	supra	supra	ADJ
ftr-504	809	3	text	text	NOUN
ftr-504	809	4	accompanying	accompanying	ADJ
ftr-504	809	5	notes	note	NOUN
ftr-504	809	6	22	22	NUM
ftr-504	809	7	-	-	SYM
ftr-504	809	8	26	26	NUM
ftr-504	809	9	.	.	PUNCT
ftr-504	810	1	125	125	NUM
ftr-504	810	2	.	.	PUNCT
ftr-504	811	1	see	see	VERB
ftr-504	811	2	supra	supra	PROPN
ftr-504	811	3	text	text	NOUN
ftr-504	811	4	accompanying	accompanying	ADJ
ftr-504	811	5	notes	note	NOUN
ftr-504	811	6	27	27	NUM
ftr-504	811	7	-	-	SYM
ftr-504	811	8	39	39	NUM
ftr-504	811	9	.	.	PUNCT
ftr-504	812	1	126	126	NUM
ftr-504	812	2	.	.	PUNCT
ftr-504	813	1	see	see	VERB
ftr-504	813	2	supra	supra	PROPN
ftr-504	813	3	text	text	NOUN
ftr-504	813	4	accompanying	accompanying	ADJ
ftr-504	813	5	notes	note	NOUN
ftr-504	813	6	98	98	NUM
ftr-504	813	7	-	-	SYM
ftr-504	813	8	121	121	NUM
ftr-504	813	9	.	.	PUNCT
ftr-504	814	1	127	127	NUM
ftr-504	814	2	.	.	PUNCT
ftr-504	815	1	under	under	ADP
ftr-504	815	2	§	§	PROPN
ftr-504	815	3	751(b	751(b	PROPN
ftr-504	815	4	)	)	PUNCT
ftr-504	815	5	,	,	PUNCT
ftr-504	815	6	a	a	PRON
ftr-504	815	7	is	be	AUX
ftr-504	815	8	deemed	deem	VERB
ftr-504	815	9	to	to	PART
ftr-504	815	10	have	have	AUX
ftr-504	815	11	received	receive	VERB
ftr-504	815	12	from	from	ADP
ftr-504	815	13	the	the	DET
ftr-504	815	14	partnership	partnership	NOUN
ftr-504	815	15	inventory	inventory	NOUN
ftr-504	815	16	having	have	VERB
ftr-504	815	17	a	a	DET
ftr-504	815	18	value	value	NOUN
ftr-504	815	19	of	of	ADP
ftr-504	815	20	$	$	SYM
ftr-504	815	21	100	100	NUM
ftr-504	815	22	and	and	CCONJ
ftr-504	815	23	basis	basis	NOUN
ftr-504	815	24	of	of	ADP
ftr-504	815	25	$	$	SYM
ftr-504	815	26	90	90	NUM
ftr-504	815	27	and	and	CCONJ
ftr-504	815	28	a	a	DET
ftr-504	815	29	share	share	NOUN
ftr-504	815	30	of	of	ADP
ftr-504	815	31	the	the	DET
ftr-504	815	32	machine	machine	NOUN
ftr-504	815	33	having	have	VERB
ftr-504	815	34	a	a	DET
ftr-504	815	35	value	value	NOUN
ftr-504	815	36	of	of	ADP
ftr-504	815	37	$	$	SYM
ftr-504	815	38	50	50	NUM
ftr-504	815	39	and	and	CCONJ
ftr-504	815	40	a	a	DET
ftr-504	815	41	basis	basis	NOUN
ftr-504	815	42	of	of	ADP
ftr-504	815	43	zero	zero	NUM
ftr-504	815	44	and	and	CCONJ
ftr-504	815	45	to	to	PART
ftr-504	815	46	have	have	AUX
ftr-504	815	47	sold	sell	VERB
ftr-504	815	48	these	these	DET
ftr-504	815	49	items	item	NOUN
ftr-504	815	50	back	back	ADV
ftr-504	815	51	to	to	ADP
ftr-504	815	52	the	the	DET
ftr-504	815	53	partnership	partnership	NOUN
ftr-504	815	54	for	for	ADP
ftr-504	815	55	$	$	SYM
ftr-504	815	56	150	150	NUM
ftr-504	815	57	in	in	ADP
ftr-504	815	58	cash	cash	NOUN
ftr-504	815	59	,	,	PUNCT
ftr-504	815	60	resulting	result	VERB
ftr-504	815	61	in	in	ADP
ftr-504	815	62	$	$	SYM
ftr-504	815	63	60	60	NUM
ftr-504	815	64	of	of	ADP
ftr-504	815	65	ordinary	ordinary	ADJ
ftr-504	815	66	income	income	NOUN
ftr-504	815	67	.	.	PUNCT
ftr-504	816	1	the	the	DET
ftr-504	816	2	deemed	deem	VERB
ftr-504	816	3	distribution	distribution	NOUN
ftr-504	816	4	reduces	reduce	VERB
ftr-504	816	5	the	the	DET
ftr-504	816	6	basis	basis	NOUN
ftr-504	816	7	of	of	ADP
ftr-504	816	8	her	her	PRON
ftr-504	816	9	partnership	partnership	NOUN
ftr-504	816	10	[	[	X
ftr-504	816	11	vol	vol	X
ftr-504	816	12	1:12	1:12	NUM
ftr-504	816	13	reassessing	reassess	VERB
ftr-504	816	14	sales	sale	NOUN
ftr-504	816	15	and	and	CCONJ
ftr-504	816	16	liquidations	liquidation	NOUN
ftr-504	816	17	of	of	ADP
ftr-504	816	18	partnership	partnership	NOUN
ftr-504	816	19	interests	interest	NOUN
ftr-504	816	20	law	law	NOUN
ftr-504	816	21	;	;	PUNCT
ftr-504	816	22	she	she	PRON
ftr-504	816	23	has	have	VERB
ftr-504	816	24	$	$	SYM
ftr-504	816	25	100	100	NUM
ftr-504	816	26	excess	excess	ADJ
ftr-504	816	27	ordinary	ordinary	ADJ
ftr-504	816	28	income	income	NOUN
ftr-504	816	29	and	and	CCONJ
ftr-504	816	30	$	$	SYM
ftr-504	816	31	100	100	NUM
ftr-504	816	32	too	too	ADV
ftr-504	816	33	little	little	ADJ
ftr-504	816	34	capital	capital	NOUN
ftr-504	816	35	gain	gain	NOUN
ftr-504	816	36	when	when	SCONJ
ftr-504	816	37	compared	compare	VERB
ftr-504	816	38	with	with	ADP
ftr-504	816	39	the	the	DET
ftr-504	816	40	theoretically	theoretically	ADV
ftr-504	816	41	correct	correct	ADJ
ftr-504	816	42	result	result	NOUN
ftr-504	816	43	.	.	PUNCT
ftr-504	817	1	for	for	ADP
ftr-504	817	2	b	b	PROPN
ftr-504	817	3	and	and	CCONJ
ftr-504	817	4	c	c	NOUN
ftr-504	817	5	,	,	PUNCT
ftr-504	817	6	however	however	ADV
ftr-504	817	7	,	,	PUNCT
ftr-504	817	8	there	there	PRON
ftr-504	817	9	is	be	VERB
ftr-504	817	10	a	a	DET
ftr-504	817	11	difference	difference	NOUN
ftr-504	817	12	in	in	ADP
ftr-504	817	13	result	result	NOUN
ftr-504	817	14	when	when	SCONJ
ftr-504	817	15	compared	compare	VERB
ftr-504	817	16	with	with	ADP
ftr-504	817	17	pre	pre	ADJ
ftr-504	817	18	-	-	ADJ
ftr-504	817	19	obra	obra	ADJ
ftr-504	817	20	1993	1993	NUM
ftr-504	817	21	law	law	NOUN
ftr-504	817	22	.	.	PUNCT
ftr-504	818	1	they	they	PRON
ftr-504	818	2	can	can	AUX
ftr-504	818	3	still	still	ADV
ftr-504	818	4	immediately	immediately	ADV
ftr-504	818	5	deduct	deduct	VERB
ftr-504	818	6	$	$	SYM
ftr-504	818	7	150	150	NUM
ftr-504	818	8	under	under	ADP
ftr-504	818	9	section	section	NOUN
ftr-504	818	10	736(a	736(a	PROPN
ftr-504	818	11	)	)	PUNCT
ftr-504	818	12	,	,	PUNCT
ftr-504	818	13	representing	represent	VERB
ftr-504	818	14	a	a	DET
ftr-504	818	15	's	's	PART
ftr-504	818	16	share	share	NOUN
ftr-504	818	17	of	of	ADP
ftr-504	818	18	unstated	unstated	ADJ
ftr-504	818	19	good	good	ADJ
ftr-504	818	20	will	will	NOUN
ftr-504	818	21	and	and	CCONJ
ftr-504	818	22	traditional	traditional	ADJ
ftr-504	818	23	unrealized	unrealized	ADJ
ftr-504	818	24	receivables	receivables	NOUN
ftr-504	818	25	(	(	PUNCT
ftr-504	818	26	the	the	DET
ftr-504	818	27	accounts	account	NOUN
ftr-504	818	28	receivable	receivable	ADJ
ftr-504	818	29	)	)	PUNCT
ftr-504	818	30	,	,	PUNCT
ftr-504	818	31	but	but	CCONJ
ftr-504	818	32	not	not	PART
ftr-504	818	33	the	the	DET
ftr-504	818	34	$	$	SYM
ftr-504	818	35	50	50	NUM
ftr-504	818	36	payment	payment	NOUN
ftr-504	818	37	for	for	ADP
ftr-504	818	38	a	a	DET
ftr-504	818	39	's	's	PART
ftr-504	818	40	share	share	NOUN
ftr-504	818	41	of	of	ADP
ftr-504	818	42	the	the	DET
ftr-504	818	43	machine	machine	NOUN
ftr-504	818	44	.	.	PUNCT
ftr-504	819	1	because	because	SCONJ
ftr-504	819	2	the	the	DET
ftr-504	819	3	partnership	partnership	NOUN
ftr-504	819	4	is	be	AUX
ftr-504	819	5	deemed	deem	VERB
ftr-504	819	6	under	under	ADP
ftr-504	819	7	section	section	NOUN
ftr-504	819	8	751(b	751(b	PROPN
ftr-504	819	9	)	)	PUNCT
ftr-504	819	10	to	to	PART
ftr-504	819	11	have	have	AUX
ftr-504	819	12	purchased	purchase	VERB
ftr-504	819	13	a	a	DET
ftr-504	819	14	's	's	PART
ftr-504	819	15	share	share	NOUN
ftr-504	819	16	of	of	ADP
ftr-504	819	17	the	the	DET
ftr-504	819	18	machine	machine	NOUN
ftr-504	819	19	at	at	ADP
ftr-504	819	20	its	its	PRON
ftr-504	819	21	s50	s50	ADJ
ftr-504	819	22	fair	fair	ADJ
ftr-504	819	23	market	market	NOUN
ftr-504	819	24	value	value	NOUN
ftr-504	819	25	,	,	PUNCT
ftr-504	819	26	it	it	PRON
ftr-504	819	27	will	will	AUX
ftr-504	819	28	obtain	obtain	VERB
ftr-504	819	29	a	a	DET
ftr-504	819	30	$	$	SYM
ftr-504	819	31	50	50	NUM
ftr-504	819	32	basis	basis	NOUN
ftr-504	819	33	increase	increase	NOUN
ftr-504	819	34	therein	therein	ADV
ftr-504	819	35	.	.	PUNCT
ftr-504	820	1	b	b	NOUN
ftr-504	820	2	and	and	CCONJ
ftr-504	820	3	c	c	PROPN
ftr-504	820	4	will	will	AUX
ftr-504	820	5	ultimately	ultimately	ADV
ftr-504	820	6	have	have	VERB
ftr-504	820	7	ordinary	ordinary	ADJ
ftr-504	820	8	income	income	NOUN
ftr-504	820	9	of	of	ADP
ftr-504	820	10	$	$	SYM
ftr-504	820	11	60	60	NUM
ftr-504	820	12	and	and	CCONJ
ftr-504	820	13	capital	capital	NOUN
ftr-504	820	14	gain	gain	NOUN
ftr-504	820	15	of	of	ADP
ftr-504	820	16	$	$	SYM
ftr-504	820	17	240	240	NUM
ftr-504	820	18	each	each	PRON
ftr-504	820	19	.	.	PUNCT
ftr-504	821	1	as	as	SCONJ
ftr-504	821	2	under	under	ADP
ftr-504	821	3	prior	prior	ADJ
ftr-504	821	4	law	law	NOUN
ftr-504	821	5	,	,	PUNCT
ftr-504	821	6	they	they	PRON
ftr-504	821	7	each	each	PRON
ftr-504	821	8	have	have	VERB
ftr-504	821	9	$	$	SYM
ftr-504	821	10	50	50	NUM
ftr-504	821	11	less	less	ADJ
ftr-504	821	12	ordinary	ordinary	ADJ
ftr-504	821	13	income	income	NOUN
ftr-504	821	14	and	and	CCONJ
ftr-504	821	15	$	$	SYM
ftr-504	821	16	50	50	NUM
ftr-504	821	17	more	more	ADJ
ftr-504	821	18	capital	capital	NOUN
ftr-504	821	19	gain	gain	NOUN
ftr-504	821	20	than	than	ADP
ftr-504	821	21	the	the	DET
ftr-504	821	22	theoretically	theoretically	ADV
ftr-504	821	23	correct	correct	ADJ
ftr-504	821	24	result	result	NOUN
ftr-504	821	25	would	would	AUX
ftr-504	821	26	prescribe	prescribe	VERB
ftr-504	821	27	.	.	PUNCT
ftr-504	821	28	'2	'2	PROPN
ftr-504	821	29	as	as	ADP
ftr-504	821	30	to	to	ADP
ftr-504	821	31	b	b	NOUN
ftr-504	821	32	and	and	CCONJ
ftr-504	821	33	c	c	NOUN
ftr-504	821	34	,	,	PUNCT
ftr-504	821	35	therefore	therefore	ADV
ftr-504	821	36	,	,	PUNCT
ftr-504	821	37	post	post	ADJ
ftr-504	821	38	-	-	ADJ
ftr-504	821	39	obra	obra	ADJ
ftr-504	821	40	1993	1993	NUM
ftr-504	821	41	law	law	NOUN
ftr-504	821	42	is	be	AUX
ftr-504	821	43	less	less	ADV
ftr-504	821	44	generous	generous	ADJ
ftr-504	821	45	in	in	ADP
ftr-504	821	46	terms	term	NOUN
ftr-504	821	47	of	of	ADP
ftr-504	821	48	timing	timing	NOUN
ftr-504	821	49	,	,	PUNCT
ftr-504	821	50	but	but	CCONJ
ftr-504	821	51	not	not	PART
ftr-504	821	52	in	in	ADP
ftr-504	821	53	terms	term	NOUN
ftr-504	821	54	of	of	ADP
ftr-504	821	55	overall	overall	ADJ
ftr-504	821	56	characterization	characterization	NOUN
ftr-504	821	57	of	of	ADP
ftr-504	821	58	gain	gain	NOUN
ftr-504	821	59	and	and	CCONJ
ftr-504	821	60	loss	loss	NOUN
ftr-504	821	61	.	.	PUNCT
ftr-504	822	1	by	by	ADP
ftr-504	822	2	continuing	continue	VERB
ftr-504	822	3	prior	prior	ADJ
ftr-504	822	4	law	law	NOUN
ftr-504	822	5	's	's	PART
ftr-504	822	6	treatment	treatment	NOUN
ftr-504	822	7	of	of	ADP
ftr-504	822	8	payments	payment	NOUN
ftr-504	822	9	for	for	ADP
ftr-504	822	10	a	a	DET
ftr-504	822	11	's	's	PART
ftr-504	822	12	share	share	NOUN
ftr-504	822	13	of	of	ADP
ftr-504	822	14	unstated	unstated	ADJ
ftr-504	822	15	good	good	ADJ
ftr-504	822	16	will	will	AUX
ftr-504	822	17	under	under	ADP
ftr-504	822	18	section	section	NOUN
ftr-504	822	19	736(a	736(a	PROPN
ftr-504	822	20	)	)	PUNCT
ftr-504	822	21	,	,	PUNCT
ftr-504	822	22	present	present	ADJ
ftr-504	822	23	law	law	NOUN
ftr-504	822	24	still	still	ADV
ftr-504	822	25	permits	permit	VERB
ftr-504	822	26	b	b	NOUN
ftr-504	822	27	and	and	CCONJ
ftr-504	822	28	c	c	NOUN
ftr-504	822	29	to	to	PART
ftr-504	822	30	shift	shift	VERB
ftr-504	822	31	$	$	SYM
ftr-504	822	32	100	100	NUM
ftr-504	822	33	of	of	ADP
ftr-504	822	34	ordinary	ordinary	ADJ
ftr-504	822	35	income	income	NOUN
ftr-504	822	36	to	to	ADP
ftr-504	822	37	a	a	PRON
ftr-504	822	38	and	and	CCONJ
ftr-504	822	39	away	away	ADV
ftr-504	822	40	from	from	ADP
ftr-504	822	41	themselves	themselves	PRON
ftr-504	822	42	.	.	PUNCT
ftr-504	823	1	b.	b.	NOUN
ftr-504	823	2	effects	effect	NOUN
ftr-504	823	3	if	if	SCONJ
ftr-504	823	4	capital	capital	NOUN
ftr-504	823	5	is	be	AUX
ftr-504	823	6	a	a	DET
ftr-504	823	7	material	material	ADJ
ftr-504	823	8	income	income	NOUN
ftr-504	823	9	-	-	PUNCT
ftr-504	823	10	producing	produce	VERB
ftr-504	823	11	factor.-if	factor.-if	X
ftr-504	823	12	capital	capital	NOUN
ftr-504	823	13	is	be	AUX
ftr-504	823	14	a	a	DET
ftr-504	823	15	material	material	ADJ
ftr-504	823	16	income	income	NOUN
ftr-504	823	17	-	-	PUNCT
ftr-504	823	18	producing	produce	VERB
ftr-504	823	19	factor	factor	NOUN
ftr-504	823	20	for	for	ADP
ftr-504	823	21	the	the	DET
ftr-504	823	22	abc	abc	PROPN
ftr-504	823	23	partnership	partnership	PROPN
ftr-504	823	24	,	,	PUNCT
ftr-504	823	25	all	all	DET
ftr-504	823	26	payments	payment	NOUN
ftr-504	823	27	for	for	ADP
ftr-504	823	28	a	a	PRON
ftr-504	823	29	's	's	PART
ftr-504	823	30	share	share	NOUN
ftr-504	823	31	of	of	ADP
ftr-504	823	32	partnership	partnership	NOUN
ftr-504	823	33	property	property	NOUN
ftr-504	823	34	,	,	PUNCT
ftr-504	823	35	including	include	VERB
ftr-504	823	36	unstated	unstate	VERB
ftr-504	823	37	good	good	ADJ
ftr-504	823	38	will	will	NOUN
ftr-504	823	39	and	and	CCONJ
ftr-504	823	40	traditional	traditional	ADJ
ftr-504	823	41	unrealized	unrealized	ADJ
ftr-504	823	42	receivables	receivables	NOUN
ftr-504	823	43	,	,	PUNCT
ftr-504	823	44	are	be	AUX
ftr-504	823	45	section	section	NOUN
ftr-504	823	46	736(b	736(b	NUM
ftr-504	823	47	)	)	PUNCT
ftr-504	823	48	payments	payment	NOUN
ftr-504	823	49	.	.	PUNCT
ftr-504	824	1	of	of	ADP
ftr-504	824	2	these	these	DET
ftr-504	824	3	payments	payment	NOUN
ftr-504	824	4	,	,	PUNCT
ftr-504	824	5	a	a	DET
ftr-504	824	6	total	total	NOUN
ftr-504	824	7	of	of	ADP
ftr-504	824	8	$	$	SYM
ftr-504	824	9	200	200	NUM
ftr-504	824	10	(	(	PUNCT
ftr-504	824	11	representing	represent	VERB
ftr-504	824	12	a	a	DET
ftr-504	824	13	's	's	PART
ftr-504	824	14	$	$	SYM
ftr-504	824	15	100	100	NUM
ftr-504	824	16	share	share	NOUN
ftr-504	824	17	of	of	ADP
ftr-504	824	18	traditional	traditional	ADJ
ftr-504	824	19	and	and	CCONJ
ftr-504	824	20	nontraditional	nontraditional	ADJ
ftr-504	824	21	unrealized	unrealized	ADJ
ftr-504	824	22	receivables	receivables	NOUN
ftr-504	824	23	and	and	CCONJ
ftr-504	824	24	her	her	PRON
ftr-504	824	25	$	$	SYM
ftr-504	824	26	100	100	NUM
ftr-504	824	27	share	share	NOUN
ftr-504	824	28	of	of	ADP
ftr-504	824	29	substantially	substantially	ADV
ftr-504	824	30	appreciated	appreciated	ADJ
ftr-504	824	31	inventory	inventory	NOUN
ftr-504	824	32	)	)	PUNCT
ftr-504	824	33	is	be	AUX
ftr-504	824	34	subject	subject	ADJ
ftr-504	824	35	to	to	ADP
ftr-504	824	36	section	section	NOUN
ftr-504	824	37	751(b	751(b	PROPN
ftr-504	824	38	)	)	PUNCT
ftr-504	824	39	,	,	PUNCT
ftr-504	824	40	resulting	result	VERB
ftr-504	824	41	in	in	ADP
ftr-504	824	42	ordinary	ordinary	ADJ
ftr-504	824	43	income	income	NOUN
ftr-504	824	44	to	to	ADP
ftr-504	824	45	a	a	PRON
ftr-504	824	46	of	of	ADP
ftr-504	824	47	$	$	SYM
ftr-504	824	48	110	110	NUM
ftr-504	824	49	.	.	PUNCT
ftr-504	825	1	the	the	DET
ftr-504	825	2	remaining	remain	VERB
ftr-504	825	3	$	$	SYM
ftr-504	825	4	2,200	2,200	NUM
ftr-504	825	5	is	be	AUX
ftr-504	825	6	treated	treat	VERB
ftr-504	825	7	as	as	ADP
ftr-504	825	8	a	a	DET
ftr-504	825	9	liquidating	liquidating	NOUN
ftr-504	825	10	interest	interest	NOUN
ftr-504	825	11	from	from	ADP
ftr-504	825	12	$	$	SYM
ftr-504	825	13	2,100	2,100	NUM
ftr-504	825	14	to	to	PART
ftr-504	825	15	$	$	SYM
ftr-504	825	16	2,010	2,010	NUM
ftr-504	825	17	,	,	PUNCT
ftr-504	825	18	so	so	SCONJ
ftr-504	825	19	that	that	SCONJ
ftr-504	825	20	the	the	DET
ftr-504	825	21	remaining	remain	VERB
ftr-504	825	22	$	$	SYM
ftr-504	825	23	2,100	2,100	NUM
ftr-504	825	24	of	of	ADP
ftr-504	825	25	§	§	PROPN
ftr-504	825	26	736	736	NUM
ftr-504	825	27	tb	tb	NOUN
ftr-504	825	28	)	)	PUNCT
ftr-504	825	29	payments	payment	NOUN
ftr-504	825	30	will	will	AUX
ftr-504	825	31	generate	generate	VERB
ftr-504	825	32	$	$	SYM
ftr-504	825	33	90	90	NUM
ftr-504	825	34	of	of	ADP
ftr-504	825	35	capital	capital	NOUN
ftr-504	825	36	gain	gain	NOUN
ftr-504	825	37	under	under	ADP
ftr-504	825	38	§	§	PROPN
ftr-504	825	39	731	731	NUM
ftr-504	825	40	.	.	PUNCT
ftr-504	826	1	128	128	NUM
ftr-504	826	2	.	.	PUNCT
ftr-504	827	1	as	as	SCONJ
ftr-504	827	2	noted	note	VERB
ftr-504	827	3	above	above	ADV
ftr-504	827	4	,	,	PUNCT
ftr-504	827	5	the	the	DET
ftr-504	827	6	partnership	partnership	NOUN
ftr-504	827	7	has	have	AUX
ftr-504	827	8	obtained	obtain	VERB
ftr-504	827	9	deductions	deduction	NOUN
ftr-504	827	10	from	from	ADP
ftr-504	827	11	ordinary	ordinary	ADJ
ftr-504	827	12	income	income	NOUN
ftr-504	827	13	of	of	ADP
ftr-504	827	14	$	$	SYM
ftr-504	827	15	150	150	NUM
ftr-504	827	16	under	under	ADP
ftr-504	827	17	§	§	PROPN
ftr-504	827	18	736(a	736(a	PROPN
ftr-504	827	19	)	)	PUNCT
ftr-504	827	20	.	.	PUNCT
ftr-504	828	1	on	on	ADP
ftr-504	828	2	the	the	DET
ftr-504	828	3	sale	sale	NOUN
ftr-504	828	4	of	of	ADP
ftr-504	828	5	its	its	PRON
ftr-504	828	6	assets	asset	NOUN
ftr-504	828	7	,	,	PUNCT
ftr-504	828	8	the	the	DET
ftr-504	828	9	partnership	partnership	NOUN
ftr-504	828	10	would	would	AUX
ftr-504	828	11	realize	realize	VERB
ftr-504	828	12	ordinary	ordinary	ADJ
ftr-504	828	13	income	income	NOUN
ftr-504	828	14	of	of	ADP
ftr-504	828	15	$	$	SYM
ftr-504	828	16	270	270	NUM
ftr-504	828	17	(	(	PUNCT
ftr-504	828	18	$	$	SYM
ftr-504	828	19	100	100	NUM
ftr-504	828	20	from	from	ADP
ftr-504	828	21	the	the	DET
ftr-504	828	22	machine	machine	NOUN
ftr-504	828	23	,	,	PUNCT
ftr-504	828	24	$	$	SYM
ftr-504	828	25	150	150	NUM
ftr-504	828	26	from	from	ADP
ftr-504	828	27	the	the	DET
ftr-504	828	28	accounts	account	NOUN
ftr-504	828	29	receivable	receivable	ADJ
ftr-504	828	30	,	,	PUNCT
ftr-504	828	31	and	and	CCONJ
ftr-504	828	32	$	$	SYM
ftr-504	828	33	20	20	NUM
ftr-504	828	34	from	from	ADP
ftr-504	828	35	the	the	DET
ftr-504	828	36	inventory	inventory	NOUN
ftr-504	828	37	)	)	PUNCT
ftr-504	828	38	,	,	PUNCT
ftr-504	828	39	leaving	leave	VERB
ftr-504	828	40	net	net	ADJ
ftr-504	828	41	partnership	partnership	NOUN
ftr-504	828	42	ordinary	ordinary	ADJ
ftr-504	828	43	income	income	NOUN
ftr-504	828	44	of	of	ADP
ftr-504	828	45	5120	5120	NUM
ftr-504	828	46	,	,	PUNCT
ftr-504	828	47	or	or	CCONJ
ftr-504	828	48	s60	s60	NOUN
ftr-504	828	49	per	per	ADP
ftr-504	828	50	partner	partner	NOUN
ftr-504	828	51	.	.	PUNCT
ftr-504	829	1	each	each	DET
ftr-504	829	2	partner	partner	NOUN
ftr-504	829	3	's	's	PART
ftr-504	829	4	basis	basis	NOUN
ftr-504	829	5	in	in	ADP
ftr-504	829	6	his	his	PRON
ftr-504	829	7	partnership	partnership	NOUN
ftr-504	829	8	interest	interest	NOUN
ftr-504	829	9	would	would	AUX
ftr-504	829	10	increase	increase	VERB
ftr-504	829	11	by	by	ADP
ftr-504	829	12	$	$	SYM
ftr-504	829	13	60	60	NUM
ftr-504	829	14	,	,	PUNCT
ftr-504	829	15	to	to	ADP
ftr-504	829	16	$	$	SYM
ftr-504	829	17	2,160	2,160	NUM
ftr-504	829	18	.	.	PUNCT
ftr-504	830	1	if	if	SCONJ
ftr-504	830	2	no	no	DET
ftr-504	830	3	§	§	PROPN
ftr-504	830	4	754	754	NUM
ftr-504	830	5	election	election	NOUN
ftr-504	830	6	were	be	AUX
ftr-504	830	7	in	in	ADP
ftr-504	830	8	effect	effect	NOUN
ftr-504	830	9	,	,	PUNCT
ftr-504	830	10	the	the	DET
ftr-504	830	11	partnership	partnership	NOUN
ftr-504	830	12	would	would	AUX
ftr-504	830	13	realize	realize	VERB
ftr-504	830	14	a	a	DET
ftr-504	830	15	capital	capital	NOUN
ftr-504	830	16	gain	gain	NOUN
ftr-504	830	17	of	of	ADP
ftr-504	830	18	$	$	SYM
ftr-504	830	19	570	570	NUM
ftr-504	830	20	(	(	PUNCT
ftr-504	830	21	$	$	SYM
ftr-504	830	22	300	300	NUM
ftr-504	830	23	from	from	ADP
ftr-504	830	24	the	the	DET
ftr-504	830	25	good	good	ADJ
ftr-504	830	26	will	will	NOUN
ftr-504	830	27	and	and	CCONJ
ftr-504	830	28	$	$	SYM
ftr-504	830	29	270	270	NUM
ftr-504	830	30	from	from	ADP
ftr-504	830	31	the	the	DET
ftr-504	830	32	capital	capital	NOUN
ftr-504	830	33	asset	asset	NOUN
ftr-504	830	34	)	)	PUNCT
ftr-504	830	35	,	,	PUNCT
ftr-504	830	36	or	or	CCONJ
ftr-504	830	37	$	$	SYM
ftr-504	830	38	285	285	NUM
ftr-504	830	39	per	per	ADP
ftr-504	830	40	partner	partner	NOUN
ftr-504	830	41	,	,	PUNCT
ftr-504	830	42	increasing	increase	VERB
ftr-504	830	43	each	each	DET
ftr-504	830	44	partner	partner	NOUN
ftr-504	830	45	's	's	PART
ftr-504	830	46	basis	basis	NOUN
ftr-504	830	47	in	in	ADP
ftr-504	830	48	his	his	PRON
ftr-504	830	49	partnership	partnership	NOUN
ftr-504	830	50	interest	interest	NOUN
ftr-504	830	51	to	to	ADP
ftr-504	830	52	$	$	SYM
ftr-504	830	53	2,445	2,445	NUM
ftr-504	830	54	.	.	PUNCT
ftr-504	831	1	in	in	ADP
ftr-504	831	2	liquidation	liquidation	NOUN
ftr-504	831	3	,	,	PUNCT
ftr-504	831	4	each	each	DET
ftr-504	831	5	partner	partner	NOUN
ftr-504	831	6	would	would	AUX
ftr-504	831	7	receive	receive	VERB
ftr-504	831	8	cash	cash	NOUN
ftr-504	831	9	of	of	ADP
ftr-504	831	10	s2.400	s2.400	NOUN
ftr-504	831	11	and	and	CCONJ
ftr-504	831	12	would	would	AUX
ftr-504	831	13	thus	thus	ADV
ftr-504	831	14	realize	realize	VERB
ftr-504	831	15	a	a	DET
ftr-504	831	16	capital	capital	NOUN
ftr-504	831	17	loss	loss	NOUN
ftr-504	831	18	of	of	ADP
ftr-504	831	19	$	$	SYM
ftr-504	831	20	45	45	NUM
ftr-504	831	21	.	.	PUNCT
ftr-504	832	1	in	in	ADP
ftr-504	832	2	total	total	NOUN
ftr-504	832	3	,	,	PUNCT
ftr-504	832	4	each	each	DET
ftr-504	832	5	partner	partner	NOUN
ftr-504	832	6	will	will	AUX
ftr-504	832	7	have	have	VERB
ftr-504	832	8	$	$	SYM
ftr-504	832	9	60	60	NUM
ftr-504	832	10	of	of	ADP
ftr-504	832	11	ordinary	ordinary	ADJ
ftr-504	832	12	income	income	NOUN
ftr-504	832	13	and	and	CCONJ
ftr-504	832	14	a	a	DET
ftr-504	832	15	net	net	ADJ
ftr-504	832	16	$	$	SYM
ftr-504	832	17	240	240	NUM
ftr-504	832	18	of	of	ADP
ftr-504	832	19	capital	capital	NOUN
ftr-504	832	20	gain	gain	NOUN
ftr-504	832	21	(	(	PUNCT
ftr-504	832	22	consisting	consist	VERB
ftr-504	832	23	of	of	ADP
ftr-504	832	24	a	a	DET
ftr-504	832	25	$	$	SYM
ftr-504	832	26	285	285	NUM
ftr-504	832	27	capital	capital	NOUN
ftr-504	832	28	gain	gain	NOUN
ftr-504	832	29	and	and	CCONJ
ftr-504	832	30	a	a	DET
ftr-504	832	31	$	$	SYM
ftr-504	832	32	45	45	NUM
ftr-504	832	33	capital	capital	NOUN
ftr-504	832	34	loss	loss	NOUN
ftr-504	832	35	)	)	PUNCT
ftr-504	832	36	.	.	PUNCT
ftr-504	833	1	if	if	SCONJ
ftr-504	833	2	a	a	DET
ftr-504	833	3	§	§	PROPN
ftr-504	833	4	754	754	NUM
ftr-504	833	5	election	election	NOUN
ftr-504	833	6	were	be	AUX
ftr-504	833	7	in	in	ADP
ftr-504	833	8	effect	effect	NOUN
ftr-504	833	9	,	,	PUNCT
ftr-504	833	10	the	the	DET
ftr-504	833	11	partnership	partnership	NOUN
ftr-504	833	12	would	would	AUX
ftr-504	833	13	have	have	AUX
ftr-504	833	14	recognized	recognize	VERB
ftr-504	833	15	$	$	SYM
ftr-504	833	16	90	90	NUM
ftr-504	833	17	less	less	ADJ
ftr-504	833	18	capital	capital	NOUN
ftr-504	833	19	gain	gain	NOUN
ftr-504	833	20	on	on	ADP
ftr-504	833	21	the	the	DET
ftr-504	833	22	sale	sale	NOUN
ftr-504	833	23	of	of	ADP
ftr-504	833	24	its	its	PRON
ftr-504	833	25	assets	asset	NOUN
ftr-504	833	26	(	(	PUNCT
ftr-504	833	27	$	$	SYM
ftr-504	833	28	240	240	NUM
ftr-504	833	29	per	per	ADP
ftr-504	833	30	partner	partner	NOUN
ftr-504	833	31	)	)	PUNCT
ftr-504	833	32	and	and	CCONJ
ftr-504	833	33	the	the	DET
ftr-504	833	34	partners	partner	NOUN
ftr-504	833	35	would	would	AUX
ftr-504	833	36	have	have	AUX
ftr-504	833	37	recognized	recognize	VERB
ftr-504	833	38	no	no	DET
ftr-504	833	39	further	further	ADJ
ftr-504	833	40	gain	gain	NOUN
ftr-504	833	41	or	or	CCONJ
ftr-504	833	42	loss	loss	NOUN
ftr-504	833	43	on	on	ADP
ftr-504	833	44	the	the	DET
ftr-504	833	45	liquidating	liquidating	NOUN
ftr-504	833	46	distribution	distribution	NOUN
ftr-504	833	47	.	.	PUNCT
ftr-504	834	1	as	as	ADP
ftr-504	834	2	indicated	indicate	VERB
ftr-504	834	3	supra	supra	PROPN
ftr-504	834	4	note	note	NOUN
ftr-504	834	5	65	65	NUM
ftr-504	834	6	.	.	PUNCT
ftr-504	835	1	since	since	SCONJ
ftr-504	835	2	the	the	DET
ftr-504	835	3	partnership	partnership	NOUN
ftr-504	835	4	has	have	AUX
ftr-504	835	5	effectively	effectively	ADV
ftr-504	835	6	deducted	deduct	VERB
ftr-504	835	7	the	the	DET
ftr-504	835	8	cost	cost	NOUN
ftr-504	835	9	of	of	ADP
ftr-504	835	10	a	a	PRON
ftr-504	835	11	's	's	PART
ftr-504	835	12	share	share	NOUN
ftr-504	835	13	of	of	ADP
ftr-504	835	14	good	good	ADJ
ftr-504	835	15	will	will	NOUN
ftr-504	835	16	,	,	PUNCT
ftr-504	835	17	it	it	PRON
ftr-504	835	18	should	should	AUX
ftr-504	835	19	not	not	PART
ftr-504	835	20	be	be	AUX
ftr-504	835	21	entitled	entitle	VERB
ftr-504	835	22	to	to	PART
ftr-504	835	23	obtain	obtain	VERB
ftr-504	835	24	any	any	DET
ftr-504	835	25	basis	basis	NOUN
ftr-504	835	26	in	in	ADP
ftr-504	835	27	the	the	DET
ftr-504	835	28	partnership	partnership	NOUN
ftr-504	835	29	's	's	PART
ftr-504	835	30	good	good	ADJ
ftr-504	835	31	will	will	NOUN
ftr-504	835	32	.	.	PUNCT
ftr-504	836	1	administrative	administrative	ADJ
ftr-504	836	2	or	or	CCONJ
ftr-504	836	3	legislative	legislative	ADJ
ftr-504	836	4	clarification	clarification	NOUN
ftr-504	836	5	of	of	ADP
ftr-504	836	6	this	this	DET
ftr-504	836	7	point	point	NOUN
ftr-504	836	8	may	may	AUX
ftr-504	836	9	be	be	AUX
ftr-504	836	10	necessary	necessary	ADJ
ftr-504	836	11	.	.	PUNCT
ftr-504	837	1	19941	19941	NUM
ftr-504	837	2	florida	florida	PROPN
ftr-504	837	3	tax	tax	NOUN
ftr-504	837	4	review	review	NOUN
ftr-504	837	5	distribution	distribution	NOUN
ftr-504	837	6	,	,	PUNCT
ftr-504	837	7	giving	give	VERB
ftr-504	837	8	rise	rise	NOUN
ftr-504	837	9	to	to	ADP
ftr-504	837	10	capital	capital	NOUN
ftr-504	837	11	gain	gain	NOUN
ftr-504	837	12	of	of	ADP
ftr-504	837	13	$	$	SYM
ftr-504	837	14	190	190	NUM
ftr-504	837	15	.	.	PUNCT
ftr-504	838	1	thus	thus	ADV
ftr-504	838	2	,	,	PUNCT
ftr-504	838	3	as	as	ADP
ftr-504	838	4	in	in	ADP
ftr-504	838	5	the	the	DET
ftr-504	838	6	case	case	NOUN
ftr-504	838	7	where	where	SCONJ
ftr-504	838	8	she	she	PRON
ftr-504	838	9	sold	sell	VERB
ftr-504	838	10	her	her	PRON
ftr-504	838	11	partnership	partnership	NOUN
ftr-504	838	12	interest	interest	NOUN
ftr-504	838	13	,	,	PUNCT
ftr-504	838	14	a	a	PRON
ftr-504	838	15	is	be	AUX
ftr-504	838	16	taxed	tax	VERB
ftr-504	838	17	on	on	ADP
ftr-504	838	18	the	the	DET
ftr-504	838	19	theoretically	theoretically	ADV
ftr-504	838	20	correct	correct	ADJ
ftr-504	838	21	amounts	amount	NOUN
ftr-504	838	22	of	of	ADP
ftr-504	838	23	gain	gain	NOUN
ftr-504	838	24	where	where	SCONJ
ftr-504	838	25	the	the	DET
ftr-504	838	26	partnership	partnership	NOUN
ftr-504	838	27	liquidates	liquidate	VERB
ftr-504	838	28	her	her	PRON
ftr-504	838	29	interest	interest	NOUN
ftr-504	838	30	.	.	PUNCT
ftr-504	838	31	'29	'29	NUM
ftr-504	838	32	because	because	SCONJ
ftr-504	838	33	the	the	DET
ftr-504	838	34	entire	entire	ADJ
ftr-504	838	35	$	$	SYM
ftr-504	838	36	2,400	2,400	NUM
ftr-504	838	37	payment	payment	NOUN
ftr-504	838	38	to	to	ADP
ftr-504	838	39	a	a	PRON
ftr-504	838	40	is	be	AUX
ftr-504	838	41	within	within	ADP
ftr-504	838	42	section	section	NOUN
ftr-504	838	43	736(b	736(b	PROPN
ftr-504	838	44	)	)	PUNCT
ftr-504	838	45	,	,	PUNCT
ftr-504	838	46	no	no	DET
ftr-504	838	47	deduction	deduction	NOUN
ftr-504	838	48	is	be	AUX
ftr-504	838	49	available	available	ADJ
ftr-504	838	50	to	to	ADP
ftr-504	838	51	the	the	DET
ftr-504	838	52	remaining	remain	VERB
ftr-504	838	53	partners	partner	NOUN
ftr-504	838	54	.	.	PUNCT
ftr-504	839	1	thus	thus	ADV
ftr-504	839	2	,	,	PUNCT
ftr-504	839	3	similar	similar	ADJ
ftr-504	839	4	results	result	NOUN
ftr-504	839	5	obtain	obtain	VERB
ftr-504	839	6	for	for	ADP
ftr-504	839	7	b	b	NOUN
ftr-504	839	8	and	and	CCONJ
ftr-504	839	9	c	c	NOUN
ftr-504	839	10	as	as	SCONJ
ftr-504	839	11	if	if	SCONJ
ftr-504	839	12	they	they	PRON
ftr-504	839	13	had	have	AUX
ftr-504	839	14	directly	directly	ADV
ftr-504	839	15	purchased	purchase	VERB
ftr-504	839	16	a	a	DET
ftr-504	839	17	's	's	PART
ftr-504	839	18	interest	interest	NOUN
ftr-504	839	19	,	,	PUNCT
ftr-504	839	20	but	but	CCONJ
ftr-504	839	21	with	with	ADP
ftr-504	839	22	one	one	NUM
ftr-504	839	23	significant	significant	ADJ
ftr-504	839	24	difference	difference	NOUN
ftr-504	839	25	.	.	PUNCT
ftr-504	840	1	where	where	SCONJ
ftr-504	840	2	b	b	NOUN
ftr-504	840	3	and	and	CCONJ
ftr-504	840	4	c	c	PROPN
ftr-504	840	5	purchased	purchase	VERB
ftr-504	840	6	a	a	PRON
ftr-504	840	7	's	's	PART
ftr-504	840	8	interest	interest	NOUN
ftr-504	840	9	,	,	PUNCT
ftr-504	840	10	the	the	DET
ftr-504	840	11	basis	basis	NOUN
ftr-504	840	12	of	of	ADP
ftr-504	840	13	the	the	DET
ftr-504	840	14	partnership	partnership	NOUN
ftr-504	840	15	's	's	PART
ftr-504	840	16	assets	asset	NOUN
ftr-504	840	17	did	do	AUX
ftr-504	840	18	not	not	PART
ftr-504	840	19	change	change	VERB
ftr-504	840	20	at	at	ADV
ftr-504	840	21	all	all	ADV
ftr-504	840	22	in	in	ADP
ftr-504	840	23	the	the	DET
ftr-504	840	24	absence	absence	NOUN
ftr-504	840	25	of	of	ADP
ftr-504	840	26	a	a	DET
ftr-504	840	27	section	section	NOUN
ftr-504	840	28	754	754	NUM
ftr-504	840	29	election	election	NOUN
ftr-504	840	30	.	.	PUNCT
ftr-504	841	1	3	3	NUM
ftr-504	841	2	here	here	ADV
ftr-504	841	3	,	,	PUNCT
ftr-504	841	4	where	where	SCONJ
ftr-504	841	5	a	a	PRON
ftr-504	841	6	's	's	PART
ftr-504	841	7	interest	interest	NOUN
ftr-504	841	8	is	be	AUX
ftr-504	841	9	liquidated	liquidate	VERB
ftr-504	841	10	under	under	ADP
ftr-504	841	11	section	section	NOUN
ftr-504	841	12	736	736	NUM
ftr-504	841	13	,	,	PUNCT
ftr-504	841	14	the	the	DET
ftr-504	841	15	partnership	partnership	NOUN
ftr-504	841	16	is	be	AUX
ftr-504	841	17	treated	treat	VERB
ftr-504	841	18	under	under	ADP
ftr-504	841	19	section	section	NOUN
ftr-504	841	20	751(b	751(b	PROPN
ftr-504	841	21	)	)	PUNCT
ftr-504	841	22	as	as	ADP
ftr-504	841	23	purchasing	purchase	VERB
ftr-504	841	24	a	a	DET
ftr-504	841	25	's	's	PART
ftr-504	841	26	$	$	SYM
ftr-504	841	27	200	200	NUM
ftr-504	841	28	share	share	NOUN
ftr-504	841	29	of	of	ADP
ftr-504	841	30	the	the	DET
ftr-504	841	31	partnership	partnership	NOUN
ftr-504	841	32	's	's	PART
ftr-504	841	33	inventory	inventory	NOUN
ftr-504	841	34	,	,	PUNCT
ftr-504	841	35	machine	machine	NOUN
ftr-504	841	36	,	,	PUNCT
ftr-504	841	37	and	and	CCONJ
ftr-504	841	38	accounts	account	VERB
ftr-504	841	39	receivable	receivable	ADJ
ftr-504	841	40	and	and	CCONJ
ftr-504	841	41	will	will	AUX
ftr-504	841	42	therefore	therefore	ADV
ftr-504	841	43	adjust	adjust	VERB
ftr-504	841	44	the	the	DET
ftr-504	841	45	basis	basis	NOUN
ftr-504	841	46	of	of	ADP
ftr-504	841	47	these	these	DET
ftr-504	841	48	assets	asset	NOUN
ftr-504	841	49	even	even	ADV
ftr-504	841	50	if	if	SCONJ
ftr-504	841	51	it	it	PRON
ftr-504	841	52	has	have	AUX
ftr-504	841	53	not	not	PART
ftr-504	841	54	made	make	VERB
ftr-504	841	55	a	a	DET
ftr-504	841	56	section	section	NOUN
ftr-504	841	57	754	754	NUM
ftr-504	841	58	election	election	NOUN
ftr-504	841	59	.	.	PUNCT
ftr-504	842	1	such	such	ADJ
ftr-504	842	2	adjustments	adjustment	NOUN
ftr-504	842	3	are	be	AUX
ftr-504	842	4	especially	especially	ADV
ftr-504	842	5	favorable	favorable	ADJ
ftr-504	842	6	for	for	ADP
ftr-504	842	7	the	the	DET
ftr-504	842	8	remaining	remain	VERB
ftr-504	842	9	partners	partner	NOUN
ftr-504	842	10	because	because	SCONJ
ftr-504	842	11	they	they	PRON
ftr-504	842	12	increase	increase	VERB
ftr-504	842	13	the	the	DET
ftr-504	842	14	basis	basis	NOUN
ftr-504	842	15	of	of	ADP
ftr-504	842	16	the	the	DET
ftr-504	842	17	partnership	partnership	NOUN
ftr-504	842	18	's	's	PART
ftr-504	842	19	ordinary	ordinary	ADJ
ftr-504	842	20	income	income	NOUN
ftr-504	842	21	assets	asset	NOUN
ftr-504	842	22	,	,	PUNCT
ftr-504	842	23	thus	thus	ADV
ftr-504	842	24	relieving	relieve	VERB
ftr-504	842	25	them	they	PRON
ftr-504	842	26	of	of	ADP
ftr-504	842	27	excess	excess	ADJ
ftr-504	842	28	ordinary	ordinary	ADJ
ftr-504	842	29	income	income	NOUN
ftr-504	842	30	.	.	PUNCT
ftr-504	842	31	'	'	PUNCT
ftr-504	843	1	thus	thus	ADV
ftr-504	843	2	,	,	PUNCT
ftr-504	843	3	if	if	SCONJ
ftr-504	843	4	a	a	DET
ftr-504	843	5	capital	capital	NOUN
ftr-504	843	6	-	-	PUNCT
ftr-504	843	7	oriented	orient	VERB
ftr-504	843	8	partnership	partnership	NOUN
ftr-504	843	9	will	will	AUX
ftr-504	843	10	not	not	PART
ftr-504	843	11	make	make	VERB
ftr-504	843	12	a	a	DET
ftr-504	843	13	section	section	NOUN
ftr-504	843	14	754	754	NUM
ftr-504	843	15	election	election	NOUN
ftr-504	843	16	,	,	PUNCT
ftr-504	843	17	the	the	DET
ftr-504	843	18	partners	partner	NOUN
ftr-504	843	19	may	may	AUX
ftr-504	843	20	prefer	prefer	VERB
ftr-504	843	21	to	to	PART
ftr-504	843	22	structure	structure	VERB
ftr-504	843	23	the	the	DET
ftr-504	843	24	transaction	transaction	NOUN
ftr-504	843	25	as	as	ADP
ftr-504	843	26	a	a	DET
ftr-504	843	27	liquidation	liquidation	NOUN
ftr-504	843	28	of	of	ADP
ftr-504	843	29	the	the	DET
ftr-504	843	30	partner	partner	NOUN
ftr-504	843	31	's	's	PART
ftr-504	843	32	interest	interest	NOUN
ftr-504	843	33	by	by	ADP
ftr-504	843	34	the	the	DET
ftr-504	843	35	partnership	partnership	NOUN
ftr-504	843	36	,	,	PUNCT
ftr-504	843	37	rather	rather	ADV
ftr-504	843	38	than	than	ADP
ftr-504	843	39	as	as	ADP
ftr-504	843	40	a	a	DET
ftr-504	843	41	purchase	purchase	NOUN
ftr-504	843	42	of	of	ADP
ftr-504	843	43	the	the	DET
ftr-504	843	44	partner	partner	NOUN
ftr-504	843	45	's	's	PART
ftr-504	843	46	interest	interest	NOUN
ftr-504	843	47	by	by	ADP
ftr-504	843	48	the	the	DET
ftr-504	843	49	other	other	ADJ
ftr-504	843	50	partners	partner	NOUN
ftr-504	843	51	.	.	PUNCT
ftr-504	844	1	doing	do	VERB
ftr-504	844	2	so	so	ADV
ftr-504	844	3	will	will	AUX
ftr-504	844	4	not	not	PART
ftr-504	844	5	affect	affect	VERB
ftr-504	844	6	the	the	DET
ftr-504	844	7	tax	tax	NOUN
ftr-504	844	8	treatment	treatment	NOUN
ftr-504	844	9	of	of	ADP
ftr-504	844	10	the	the	DET
ftr-504	844	11	retiring	retire	VERB
ftr-504	844	12	partner	partner	NOUN
ftr-504	844	13	,	,	PUNCT
ftr-504	844	14	but	but	CCONJ
ftr-504	844	15	may	may	AUX
ftr-504	844	16	place	place	VERB
ftr-504	844	17	the	the	DET
ftr-504	844	18	remaining	remain	VERB
ftr-504	844	19	partners	partner	NOUN
ftr-504	844	20	in	in	ADP
ftr-504	844	21	a	a	DET
ftr-504	844	22	better	well	ADJ
ftr-504	844	23	position	position	NOUN
ftr-504	844	24	than	than	SCONJ
ftr-504	844	25	if	if	SCONJ
ftr-504	844	26	they	they	PRON
ftr-504	844	27	had	have	AUX
ftr-504	844	28	purchased	purchase	VERB
ftr-504	844	29	the	the	DET
ftr-504	844	30	interest	interest	NOUN
ftr-504	844	31	of	of	ADP
ftr-504	844	32	the	the	DET
ftr-504	844	33	retiring	retire	VERB
ftr-504	844	34	partner	partner	NOUN
ftr-504	844	35	.	.	PUNCT
ftr-504	845	1	'32	'32	NUM
ftr-504	845	2	129	129	NUM
ftr-504	845	3	.	.	PUNCT
ftr-504	846	1	under	under	ADP
ftr-504	846	2	§	§	PROPN
ftr-504	846	3	751(b	751(b	PROPN
ftr-504	846	4	)	)	PUNCT
ftr-504	846	5	,	,	PUNCT
ftr-504	846	6	a	a	PRON
ftr-504	846	7	is	be	AUX
ftr-504	846	8	deemed	deem	VERB
ftr-504	846	9	to	to	PART
ftr-504	846	10	receive	receive	VERB
ftr-504	846	11	$	$	SYM
ftr-504	846	12	i00	i00	NOUN
ftr-504	846	13	of	of	ADP
ftr-504	846	14	inventory	inventory	NOUN
ftr-504	846	15	having	have	VERB
ftr-504	846	16	a	a	DET
ftr-504	846	17	basis	basis	NOUN
ftr-504	846	18	of	of	ADP
ftr-504	846	19	$	$	SYM
ftr-504	846	20	90	90	NUM
ftr-504	846	21	,	,	PUNCT
ftr-504	846	22	$	$	SYM
ftr-504	846	23	50	50	NUM
ftr-504	846	24	of	of	ADP
ftr-504	846	25	accounts	account	NOUN
ftr-504	846	26	receivable	receivable	ADJ
ftr-504	846	27	having	have	VERB
ftr-504	846	28	a	a	DET
ftr-504	846	29	basis	basis	NOUN
ftr-504	846	30	of	of	ADP
ftr-504	846	31	zero	zero	NUM
ftr-504	846	32	,	,	PUNCT
ftr-504	846	33	and	and	CCONJ
ftr-504	846	34	$	$	SYM
ftr-504	846	35	50	50	NUM
ftr-504	846	36	of	of	ADP
ftr-504	846	37	the	the	DET
ftr-504	846	38	machine	machine	NOUN
ftr-504	846	39	also	also	ADV
ftr-504	846	40	having	have	VERB
ftr-504	846	41	a	a	DET
ftr-504	846	42	basis	basis	NOUN
ftr-504	846	43	of	of	ADP
ftr-504	846	44	zero	zero	NUM
ftr-504	846	45	.	.	PUNCT
ftr-504	847	1	she	she	PRON
ftr-504	847	2	thus	thus	ADV
ftr-504	847	3	has	have	VERB
ftr-504	847	4	a	a	DET
ftr-504	847	5	basis	basis	NOUN
ftr-504	847	6	of	of	ADP
ftr-504	847	7	$	$	SYM
ftr-504	847	8	90	90	NUM
ftr-504	847	9	in	in	ADP
ftr-504	847	10	the	the	DET
ftr-504	847	11	properties	property	NOUN
ftr-504	847	12	deemed	deem	VERB
ftr-504	847	13	distributed	distribute	VERB
ftr-504	847	14	and	and	CCONJ
ftr-504	847	15	reduces	reduce	VERB
ftr-504	847	16	the	the	DET
ftr-504	847	17	basis	basis	NOUN
ftr-504	847	18	of	of	ADP
ftr-504	847	19	her	her	PRON
ftr-504	847	20	interest	interest	NOUN
ftr-504	847	21	in	in	ADP
ftr-504	847	22	the	the	DET
ftr-504	847	23	partnership	partnership	NOUN
ftr-504	847	24	from	from	ADP
ftr-504	847	25	$	$	SYM
ftr-504	847	26	2,100	2,100	NUM
ftr-504	847	27	to	to	PART
ftr-504	847	28	$	$	SYM
ftr-504	847	29	2,010	2,010	NUM
ftr-504	847	30	.	.	PUNCT
ftr-504	848	1	a	a	PRON
ftr-504	848	2	has	have	VERB
ftr-504	848	3	$	$	SYM
ftr-504	848	4	110	110	NUM
ftr-504	848	5	of	of	ADP
ftr-504	848	6	ordinary	ordinary	ADJ
ftr-504	848	7	income	income	NOUN
ftr-504	848	8	on	on	ADP
ftr-504	848	9	the	the	DET
ftr-504	848	10	deemed	deem	VERB
ftr-504	848	11	sale	sale	NOUN
ftr-504	848	12	by	by	ADP
ftr-504	848	13	her	she	PRON
ftr-504	848	14	of	of	ADP
ftr-504	848	15	these	these	DET
ftr-504	848	16	§	§	PROPN
ftr-504	848	17	751	751	NUM
ftr-504	848	18	properties	property	NOUN
ftr-504	848	19	to	to	ADP
ftr-504	848	20	the	the	DET
ftr-504	848	21	partnership	partnership	NOUN
ftr-504	848	22	for	for	ADP
ftr-504	848	23	$	$	SYM
ftr-504	848	24	200	200	NUM
ftr-504	848	25	of	of	ADP
ftr-504	848	26	cash	cash	NOUN
ftr-504	848	27	,	,	PUNCT
ftr-504	848	28	and	and	CCONJ
ftr-504	848	29	the	the	DET
ftr-504	848	30	partnership	partnership	NOUN
ftr-504	848	31	will	will	AUX
ftr-504	848	32	increase	increase	VERB
ftr-504	848	33	its	its	PRON
ftr-504	848	34	basis	basis	NOUN
ftr-504	848	35	in	in	ADP
ftr-504	848	36	such	such	ADJ
ftr-504	848	37	properties	property	NOUN
ftr-504	848	38	by	by	ADP
ftr-504	848	39	a	a	DET
ftr-504	848	40	net	net	ADJ
ftr-504	848	41	amount	amount	NOUN
ftr-504	848	42	of	of	ADP
ftr-504	848	43	$	$	SYM
ftr-504	848	44	110	110	NUM
ftr-504	848	45	(	(	PUNCT
ftr-504	848	46	$	$	SYM
ftr-504	848	47	10	10	NUM
ftr-504	848	48	for	for	ADP
ftr-504	848	49	the	the	DET
ftr-504	848	50	inventory	inventory	NOUN
ftr-504	848	51	,	,	PUNCT
ftr-504	848	52	$	$	SYM
ftr-504	848	53	50	50	NUM
ftr-504	848	54	each	each	PRON
ftr-504	848	55	for	for	ADP
ftr-504	848	56	the	the	DET
ftr-504	848	57	accounts	account	NOUN
ftr-504	848	58	receivable	receivable	ADJ
ftr-504	848	59	and	and	CCONJ
ftr-504	848	60	the	the	DET
ftr-504	848	61	machine	machine	NOUN
ftr-504	848	62	)	)	PUNCT
ftr-504	848	63	.	.	PUNCT
ftr-504	849	1	the	the	DET
ftr-504	849	2	remaining	remain	VERB
ftr-504	849	3	$	$	SYM
ftr-504	849	4	2,200	2,200	NUM
ftr-504	849	5	amount	amount	NOUN
ftr-504	849	6	of	of	ADP
ftr-504	849	7	the	the	DET
ftr-504	849	8	§	§	PROPN
ftr-504	849	9	736(b	736(b	PROPN
ftr-504	849	10	)	)	PUNCT
ftr-504	849	11	payments	payment	NOUN
ftr-504	849	12	to	to	ADP
ftr-504	849	13	a	a	PRON
ftr-504	849	14	will	will	AUX
ftr-504	849	15	give	give	VERB
ftr-504	849	16	rise	rise	NOUN
ftr-504	849	17	to	to	ADP
ftr-504	849	18	capital	capital	NOUN
ftr-504	849	19	gain	gain	NOUN
ftr-504	849	20	of	of	ADP
ftr-504	849	21	$	$	SYM
ftr-504	849	22	190	190	NUM
ftr-504	849	23	under	under	ADP
ftr-504	849	24	§	§	PROPN
ftr-504	849	25	§	§	ADJ
ftr-504	849	26	736(b	736(b	PROPN
ftr-504	849	27	)	)	PUNCT
ftr-504	849	28	and	and	CCONJ
ftr-504	849	29	731	731	NUM
ftr-504	849	30	(	(	PUNCT
ftr-504	849	31	$	$	SYM
ftr-504	849	32	2,200	2,200	NUM
ftr-504	849	33	cash	cash	NOUN
ftr-504	849	34	distributed	distribute	VERB
ftr-504	849	35	minus	minus	CCONJ
ftr-504	849	36	$	$	SYM
ftr-504	849	37	2,010	2,010	NUM
ftr-504	849	38	basis	basis	NOUN
ftr-504	849	39	in	in	ADP
ftr-504	849	40	a	a	DET
ftr-504	849	41	's	's	PART
ftr-504	849	42	partnership	partnership	NOUN
ftr-504	849	43	interest	interest	NOUN
ftr-504	849	44	)	)	PUNCT
ftr-504	849	45	.	.	PUNCT
ftr-504	850	1	130	130	NUM
ftr-504	850	2	.	.	PUNCT
ftr-504	851	1	see	see	VERB
ftr-504	851	2	supra	supra	PROPN
ftr-504	851	3	text	text	NOUN
ftr-504	851	4	accompanying	accompanying	ADJ
ftr-504	851	5	notes	note	NOUN
ftr-504	851	6	21	21	NUM
ftr-504	851	7	-	-	SYM
ftr-504	851	8	22	22	NUM
ftr-504	851	9	.	.	PUNCT
ftr-504	852	1	131	131	X
ftr-504	852	2	.	.	PUNCT
ftr-504	853	1	see	see	VERB
ftr-504	853	2	infra	infra	NOUN
ftr-504	853	3	note	note	VERB
ftr-504	853	4	132	132	NUM
ftr-504	853	5	.	.	PUNCT
ftr-504	854	1	132	132	NUM
ftr-504	854	2	.	.	PUNCT
ftr-504	855	1	if	if	SCONJ
ftr-504	855	2	the	the	DET
ftr-504	855	3	abc	abc	PROPN
ftr-504	855	4	partnership	partnership	NOUN
ftr-504	855	5	were	be	AUX
ftr-504	855	6	a	a	DET
ftr-504	855	7	capital	capital	NOUN
ftr-504	855	8	-	-	PUNCT
ftr-504	855	9	oriented	orient	VERB
ftr-504	855	10	partnership	partnership	NOUN
ftr-504	855	11	and	and	CCONJ
ftr-504	855	12	did	do	AUX
ftr-504	855	13	not	not	PART
ftr-504	855	14	make	make	VERB
ftr-504	855	15	a	a	DET
ftr-504	855	16	§	§	NOUN
ftr-504	855	17	754	754	NUM
ftr-504	855	18	election	election	NOUN
ftr-504	855	19	its	its	PRON
ftr-504	855	20	balance	balance	NOUN
ftr-504	855	21	sheet	sheet	NOUN
ftr-504	855	22	before	before	ADV
ftr-504	855	23	and	and	CCONJ
ftr-504	855	24	after	after	ADP
ftr-504	855	25	the	the	DET
ftr-504	855	26	liquidation	liquidation	NOUN
ftr-504	855	27	of	of	ADP
ftr-504	855	28	a	a	DET
ftr-504	855	29	's	's	PART
ftr-504	855	30	interest	interest	NOUN
ftr-504	855	31	would	would	AUX
ftr-504	855	32	be	be	AUX
ftr-504	855	33	as	as	SCONJ
ftr-504	855	34	follows	follow	VERB
ftr-504	855	35	.	.	PUNCT
ftr-504	856	1	pre	pre	ADJ
ftr-504	856	2	-	-	ADJ
ftr-504	856	3	liquidation	liquidation	ADJ
ftr-504	856	4	post	post	ADJ
ftr-504	856	5	-	-	ADJ
ftr-504	856	6	liquidation	liquidation	ADJ
ftr-504	856	7	asset	asset	NOUN
ftr-504	856	8	basis	basis	NOUN
ftr-504	856	9	fmv	fmv	PROPN
ftr-504	856	10	basis	basis	VERB
ftr-504	856	11	fmv	fmv	PROPN
ftr-504	856	12	cash	cash	VERB
ftr-504	856	13	6000	6000	NUM
ftr-504	856	14	6000	6000	NUM
ftr-504	856	15	3600	3600	NUM
ftr-504	856	16	3600	3600	NUM
ftr-504	856	17	inventory	inventory	NOUN
ftr-504	856	18	270	270	NUM
ftr-504	856	19	300	300	NUM
ftr-504	856	20	280	280	NUM
ftr-504	856	21	300	300	NUM
ftr-504	856	22	machine	machine	NOUN
ftr-504	856	23	0	0	NUM
ftr-504	856	24	150	150	NUM
ftr-504	856	25	50	50	NUM
ftr-504	856	26	150	150	NUM
ftr-504	856	27	accounts	account	NOUN
ftr-504	856	28	receivable	receivable	ADJ
ftr-504	856	29	0	0	NUM
ftr-504	856	30	150	150	NUM
ftr-504	856	31	50	50	NUM
ftr-504	856	32	150	150	NUM
ftr-504	856	33	capital	capital	NOUN
ftr-504	856	34	asset	asset	NOUN
ftr-504	856	35	30	30	NUM
ftr-504	856	36	300	300	NUM
ftr-504	856	37	30	30	NUM
ftr-504	856	38	300	300	NUM
ftr-504	856	39	goodwill	goodwill	NOUN
ftr-504	856	40	0	0	NUM
ftr-504	856	41	300	300	NUM
ftr-504	856	42	0	0	NUM
ftr-504	856	43	300	300	NUM
ftr-504	856	44	total	total	ADJ
ftr-504	856	45	6300	6300	NUM
ftr-504	856	46	7200	7200	NUM
ftr-504	856	47	4010	4010	NUM
ftr-504	856	48	4800	4800	NUM
ftr-504	857	1	[	[	X
ftr-504	857	2	vol	vol	NOUN
ftr-504	857	3	.	.	PUNCT
ftr-504	858	1	1:12	1:12	NUM
ftr-504	858	2	reassessing	reassess	VERB
ftr-504	858	3	sales	sale	NOUN
ftr-504	858	4	and	and	CCONJ
ftr-504	858	5	liquidations	liquidation	NOUN
ftr-504	858	6	of	of	ADP
ftr-504	858	7	partnership	partnership	NOUN
ftr-504	858	8	interests	interest	NOUN
ftr-504	858	9	if	if	SCONJ
ftr-504	858	10	the	the	DET
ftr-504	858	11	partnership	partnership	NOUN
ftr-504	858	12	has	have	AUX
ftr-504	858	13	made	make	VERB
ftr-504	858	14	a	a	DET
ftr-504	858	15	section	section	NOUN
ftr-504	858	16	754	754	NUM
ftr-504	858	17	election	election	NOUN
ftr-504	858	18	,	,	PUNCT
ftr-504	858	19	it	it	PRON
ftr-504	858	20	will	will	AUX
ftr-504	858	21	increase	increase	VERB
ftr-504	858	22	the	the	DET
ftr-504	858	23	basis	basis	NOUN
ftr-504	858	24	of	of	ADP
ftr-504	858	25	its	its	PRON
ftr-504	858	26	capital	capital	NOUN
ftr-504	858	27	asset	asset	NOUN
ftr-504	858	28	and	and	CCONJ
ftr-504	858	29	its	its	PRON
ftr-504	858	30	good	good	ADJ
ftr-504	858	31	will	will	NOUN
ftr-504	858	32	by	by	ADP
ftr-504	858	33	a	a	DET
ftr-504	858	34	total	total	NOUN
ftr-504	858	35	of	of	ADP
ftr-504	858	36	$	$	SYM
ftr-504	858	37	190	190	NUM
ftr-504	858	38	to	to	PART
ftr-504	858	39	reflect	reflect	VERB
ftr-504	858	40	the	the	DET
ftr-504	858	41	capital	capital	NOUN
ftr-504	858	42	gain	gain	NOUN
ftr-504	858	43	recognized	recognize	VERB
ftr-504	858	44	by	by	ADP
ftr-504	858	45	a	a	DET
ftr-504	858	46	under	under	ADJ
ftr-504	858	47	sections	section	NOUN
ftr-504	858	48	736(b	736(b	PROPN
ftr-504	858	49	)	)	PUNCT
ftr-504	858	50	and	and	CCONJ
ftr-504	858	51	731	731	NUM
ftr-504	858	52	.	.	PUNCT
ftr-504	859	1	the	the	DET
ftr-504	859	2	resulting	result	VERB
ftr-504	859	3	increase	increase	NOUN
ftr-504	859	4	in	in	ADP
ftr-504	859	5	the	the	DET
ftr-504	859	6	basis	basis	NOUN
ftr-504	859	7	of	of	ADP
ftr-504	859	8	the	the	DET
ftr-504	859	9	partnership	partnership	NOUN
ftr-504	859	10	's	's	PART
ftr-504	859	11	good	good	ADJ
ftr-504	859	12	will	will	AUX
ftr-504	859	13	may	may	AUX
ftr-504	859	14	be	be	AUX
ftr-504	859	15	amortizable	amortizable	ADJ
ftr-504	859	16	under	under	ADP
ftr-504	859	17	section	section	NOUN
ftr-504	859	18	197	197	NUM
ftr-504	859	19	as	as	SCONJ
ftr-504	859	20	added	add	VERB
ftr-504	859	21	by	by	ADP
ftr-504	859	22	obra	obra	PROPN
ftr-504	859	23	1993	1993	NUM
ftr-504	859	24	,	,	PUNCT
ftr-504	859	25	subject	subject	ADJ
ftr-504	859	26	to	to	ADP
ftr-504	859	27	the	the	DET
ftr-504	859	28	limitations	limitation	NOUN
ftr-504	859	29	discussed	discuss	VERB
ftr-504	859	30	above	above	ADV
ftr-504	859	31	.	.	PUNCT
ftr-504	860	1	133	133	NUM
ftr-504	860	2	iv	iv	NUM
ftr-504	860	3	.	.	PUNCT
ftr-504	860	4	comments	comment	NOUN
ftr-504	860	5	and	and	CCONJ
ftr-504	860	6	conclusion	conclusion	VERB
ftr-504	860	7	the	the	DET
ftr-504	860	8	sale	sale	NOUN
ftr-504	860	9	of	of	ADP
ftr-504	860	10	a	a	DET
ftr-504	860	11	partner	partner	NOUN
ftr-504	860	12	's	's	PART
ftr-504	860	13	interest	interest	NOUN
ftr-504	860	14	will	will	AUX
ftr-504	860	15	not	not	PART
ftr-504	860	16	have	have	VERB
ftr-504	860	17	radically	radically	ADV
ftr-504	860	18	different	different	ADJ
ftr-504	860	19	consequences	consequence	NOUN
ftr-504	860	20	after	after	ADP
ftr-504	860	21	the	the	DET
ftr-504	860	22	enactment	enactment	NOUN
ftr-504	860	23	of	of	ADP
ftr-504	860	24	obra	obra	PROPN
ftr-504	860	25	1993	1993	NUM
ftr-504	860	26	when	when	SCONJ
ftr-504	860	27	contrasted	contrast	VERB
ftr-504	860	28	with	with	ADP
ftr-504	860	29	prior	prior	ADJ
ftr-504	860	30	law	law	NOUN
ftr-504	860	31	.	.	PUNCT
ftr-504	861	1	with	with	ADP
ftr-504	861	2	respect	respect	NOUN
ftr-504	861	3	to	to	ADP
ftr-504	861	4	such	such	ADJ
ftr-504	861	5	transactions	transaction	NOUN
ftr-504	861	6	,	,	PUNCT
ftr-504	861	7	particular	particular	ADJ
ftr-504	861	8	attention	attention	NOUN
ftr-504	861	9	must	must	AUX
ftr-504	861	10	be	be	AUX
ftr-504	861	11	paid	pay	VERB
ftr-504	861	12	to	to	ADP
ftr-504	861	13	the	the	DET
ftr-504	861	14	newly	newly	ADV
ftr-504	861	15	-	-	PUNCT
ftr-504	861	16	expanded	expand	VERB
ftr-504	861	17	definition	definition	NOUN
ftr-504	861	18	of	of	ADP
ftr-504	861	19	substantially	substantially	ADV
ftr-504	861	20	appreciated	appreciated	ADJ
ftr-504	861	21	inventory	inventory	NOUN
ftr-504	861	22	under	under	ADP
ftr-504	861	23	section	section	NOUN
ftr-504	861	24	751(d	751(d	PROPN
ftr-504	861	25	)	)	PUNCT
ftr-504	861	26	and	and	CCONJ
ftr-504	861	27	to	to	ADP
ftr-504	861	28	the	the	DET
ftr-504	861	29	possibility	possibility	NOUN
ftr-504	861	30	that	that	SCONJ
ftr-504	861	31	purchasing	purchase	VERB
ftr-504	861	32	partners	partner	NOUN
ftr-504	861	33	may	may	AUX
ftr-504	861	34	be	be	AUX
ftr-504	861	35	able	able	ADJ
ftr-504	861	36	to	to	PART
ftr-504	861	37	obtain	obtain	VERB
ftr-504	861	38	amortization	amortization	NOUN
ftr-504	861	39	deductions	deduction	NOUN
ftr-504	861	40	under	under	ADP
ftr-504	861	41	newly	newly	ADV
ftr-504	861	42	-	-	PUNCT
ftr-504	861	43	enacted	enact	VERB
ftr-504	861	44	section	section	NOUN
ftr-504	861	45	197	197	NUM
ftr-504	861	46	for	for	ADP
ftr-504	861	47	the	the	DET
ftr-504	861	48	seller	seller	NOUN
ftr-504	861	49	's	's	PART
ftr-504	861	50	share	share	NOUN
ftr-504	861	51	of	of	ADP
ftr-504	861	52	the	the	DET
ftr-504	861	53	partnership	partnership	NOUN
ftr-504	861	54	's	's	PART
ftr-504	861	55	good	good	ADJ
ftr-504	861	56	will	will	NOUN
ftr-504	861	57	and	and	CCONJ
ftr-504	861	58	other	other	ADJ
ftr-504	861	59	intangible	intangible	ADJ
ftr-504	861	60	assets	asset	NOUN
ftr-504	861	61	where	where	SCONJ
ftr-504	861	62	a	a	DET
ftr-504	861	63	section	section	NOUN
ftr-504	861	64	754	754	NUM
ftr-504	861	65	election	election	NOUN
ftr-504	861	66	has	have	AUX
ftr-504	861	67	been	be	AUX
ftr-504	861	68	made	make	VERB
ftr-504	861	69	.	.	PUNCT
ftr-504	862	1	pre	pre	ADJ
ftr-504	862	2	-	-	ADJ
ftr-504	862	3	liquidation	liquidation	ADJ
ftr-504	862	4	post	post	ADJ
ftr-504	862	5	-	-	ADJ
ftr-504	862	6	liquidation	liquidation	ADJ
ftr-504	862	7	partners	partner	NOUN
ftr-504	862	8	'	'	PART
ftr-504	862	9	equity	equity	NOUN
ftr-504	862	10	basis	basis	NOUN
ftr-504	862	11	fmv	fmv	PROPN
ftr-504	862	12	basis	basis	NOUN
ftr-504	862	13	rmv	rmv	NOUN
ftr-504	862	14	a	a	DET
ftr-504	862	15	2100	2100	NUM
ftr-504	862	16	2400	2400	NUM
ftr-504	862	17	0	0	NUM
ftr-504	863	1	0	0	NUM
ftr-504	864	1	b	b	NOUN
ftr-504	864	2	2100	2100	NUM
ftr-504	864	3	2400	2400	NUM
ftr-504	864	4	2100	2100	NUM
ftr-504	864	5	2400	2400	NUM
ftr-504	864	6	c	c	NOUN
ftr-504	864	7	2100	2100	NUM
ftr-504	864	8	2400	2400	NUM
ftr-504	864	9	2100	2100	NUM
ftr-504	864	10	2400	2400	NUM
ftr-504	864	11	total	total	ADJ
ftr-504	864	12	6300	6300	NUM
ftr-504	864	13	7200	7200	NUM
ftr-504	864	14	4200	4200	NUM
ftr-504	864	15	4800	4800	NUM
ftr-504	864	16	as	as	SCONJ
ftr-504	864	17	the	the	DET
ftr-504	864	18	table	table	NOUN
ftr-504	864	19	illustrates	illustrate	VERB
ftr-504	864	20	,	,	PUNCT
ftr-504	864	21	the	the	DET
ftr-504	864	22	partnership	partnership	NOUN
ftr-504	864	23	will	will	AUX
ftr-504	864	24	increase	increase	VERB
ftr-504	864	25	the	the	DET
ftr-504	864	26	basis	basis	NOUN
ftr-504	864	27	of	of	ADP
ftr-504	864	28	its	its	PRON
ftr-504	864	29	inventory	inventory	NOUN
ftr-504	864	30	,	,	PUNCT
ftr-504	864	31	machirie	machirie	VERB
ftr-504	864	32	,	,	PUNCT
ftr-504	864	33	and	and	CCONJ
ftr-504	864	34	accounts	account	VERB
ftr-504	864	35	receivable	receivable	ADJ
ftr-504	864	36	by	by	ADP
ftr-504	864	37	a	a	DET
ftr-504	864	38	total	total	NOUN
ftr-504	864	39	of	of	ADP
ftr-504	864	40	s	s	PRON
ftr-504	864	41	i	i	INTJ
ftr-504	864	42	10	10	NUM
ftr-504	864	43	as	as	ADP
ftr-504	864	44	a	a	DET
ftr-504	864	45	result	result	NOUN
ftr-504	864	46	of	of	ADP
ftr-504	864	47	§	§	PROPN
ftr-504	864	48	75	75	NUM
ftr-504	864	49	1(b	1(b	NUM
ftr-504	864	50	)	)	PUNCT
ftr-504	864	51	.	.	PUNCT
ftr-504	865	1	thus	thus	ADV
ftr-504	865	2	,	,	PUNCT
ftr-504	865	3	even	even	ADV
ftr-504	865	4	if	if	SCONJ
ftr-504	865	5	no	no	DET
ftr-504	865	6	§	§	PROPN
ftr-504	865	7	754	754	NUM
ftr-504	865	8	election	election	NOUN
ftr-504	865	9	is	be	AUX
ftr-504	865	10	in	in	ADP
ftr-504	865	11	effect	effect	NOUN
ftr-504	865	12	,	,	PUNCT
ftr-504	865	13	the	the	DET
ftr-504	865	14	partnership	partnership	NOUN
ftr-504	865	15	will	will	AUX
ftr-504	865	16	only	only	ADV
ftr-504	865	17	recognize	recognize	VERB
ftr-504	865	18	ordinary	ordinary	ADJ
ftr-504	865	19	income	income	NOUN
ftr-504	865	20	of	of	ADP
ftr-504	865	21	s220	s220	PRON
ftr-504	865	22	if	if	SCONJ
ftr-504	865	23	it	it	PRON
ftr-504	865	24	sold	sell	VERB
ftr-504	865	25	its	its	PRON
ftr-504	865	26	inventory	inventory	NOUN
ftr-504	865	27	,	,	PUNCT
ftr-504	865	28	machine	machine	NOUN
ftr-504	865	29	,	,	PUNCT
ftr-504	865	30	and	and	CCONJ
ftr-504	865	31	accounts	account	VERB
ftr-504	865	32	receivable	receivable	ADJ
ftr-504	865	33	,	,	PUNCT
ftr-504	865	34	which	which	PRON
ftr-504	865	35	corresponds	correspond	VERB
ftr-504	865	36	to	to	ADP
ftr-504	865	37	the	the	DET
ftr-504	865	38	theoretically	theoretically	ADV
ftr-504	865	39	correct	correct	ADJ
ftr-504	865	40	result	result	NOUN
ftr-504	865	41	of	of	ADP
ftr-504	865	42	$	$	SYM
ftr-504	865	43	110	110	NUM
ftr-504	865	44	per	per	ADP
ftr-504	865	45	partner	partner	NOUN
ftr-504	865	46	.	.	PUNCT
ftr-504	866	1	without	without	ADP
ftr-504	866	2	a	a	DET
ftr-504	866	3	§	§	PROPN
ftr-504	866	4	754	754	NUM
ftr-504	866	5	election	election	NOUN
ftr-504	866	6	b	b	NOUN
ftr-504	866	7	and	and	CCONJ
ftr-504	866	8	c	c	PROPN
ftr-504	866	9	will	will	AUX
ftr-504	866	10	still	still	ADV
ftr-504	866	11	be	be	AUX
ftr-504	866	12	taxed	tax	VERB
ftr-504	866	13	on	on	ADP
ftr-504	866	14	$	$	SYM
ftr-504	866	15	570	570	NUM
ftr-504	866	16	(	(	PUNCT
ftr-504	866	17	$	$	SYM
ftr-504	866	18	285	285	NUM
ftr-504	866	19	per	per	ADP
ftr-504	866	20	partner	partner	NOUN
ftr-504	866	21	)	)	PUNCT
ftr-504	866	22	of	of	ADP
ftr-504	866	23	the	the	DET
ftr-504	866	24	capital	capital	NOUN
ftr-504	866	25	gain	gain	VERB
ftr-504	866	26	inherent	inherent	ADJ
ftr-504	866	27	in	in	ADP
ftr-504	866	28	the	the	DET
ftr-504	866	29	partnership	partnership	NOUN
ftr-504	866	30	's	's	PART
ftr-504	866	31	good	good	ADJ
ftr-504	866	32	will	will	NOUN
ftr-504	866	33	and	and	CCONJ
ftr-504	866	34	capital	capital	NOUN
ftr-504	866	35	asset	asset	NOUN
ftr-504	866	36	,	,	PUNCT
ftr-504	866	37	which	which	PRON
ftr-504	866	38	includes	include	VERB
ftr-504	866	39	$	$	SYM
ftr-504	866	40	190	190	NUM
ftr-504	866	41	of	of	ADP
ftr-504	866	42	capital	capital	NOUN
ftr-504	866	43	gain	gain	NOUN
ftr-504	866	44	(	(	PUNCT
ftr-504	866	45	$	$	SYM
ftr-504	866	46	95	95	NUM
ftr-504	866	47	per	per	ADP
ftr-504	866	48	partner	partner	NOUN
ftr-504	866	49	)	)	PUNCT
ftr-504	866	50	already	already	ADV
ftr-504	866	51	taxed	tax	VERB
ftr-504	866	52	to	to	ADP
ftr-504	866	53	a	a	PRON
ftr-504	866	54	under	under	ADP
ftr-504	866	55	§	§	PROPN
ftr-504	866	56	§	§	ADJ
ftr-504	866	57	736(b	736(b	PROPN
ftr-504	866	58	)	)	PUNCT
ftr-504	866	59	and	and	CCONJ
ftr-504	866	60	731	731	NUM
ftr-504	866	61	.	.	PUNCT
ftr-504	867	1	accordingly	accordingly	ADV
ftr-504	867	2	,	,	PUNCT
ftr-504	867	3	each	each	DET
ftr-504	867	4	partner	partner	NOUN
ftr-504	867	5	will	will	AUX
ftr-504	867	6	increase	increase	VERB
ftr-504	867	7	the	the	DET
ftr-504	867	8	basis	basis	NOUN
ftr-504	867	9	of	of	ADP
ftr-504	867	10	his	his	PRON
ftr-504	867	11	partnership	partnership	NOUN
ftr-504	867	12	interest	interest	NOUN
ftr-504	867	13	by	by	ADP
ftr-504	867	14	$	$	SYM
ftr-504	867	15	395	395	NUM
ftr-504	867	16	,	,	PUNCT
ftr-504	867	17	to	to	ADP
ftr-504	867	18	$	$	SYM
ftr-504	867	19	2,495	2,495	NUM
ftr-504	867	20	.	.	PUNCT
ftr-504	868	1	on	on	ADP
ftr-504	868	2	the	the	DET
ftr-504	868	3	receipt	receipt	NOUN
ftr-504	868	4	of	of	ADP
ftr-504	868	5	s2,400	s2,400	NOUN
ftr-504	868	6	in	in	ADP
ftr-504	868	7	a	a	DET
ftr-504	868	8	liquidating	liquidating	NOUN
ftr-504	868	9	distribution	distribution	NOUN
ftr-504	868	10	,	,	PUNCT
ftr-504	868	11	each	each	PRON
ftr-504	868	12	will	will	AUX
ftr-504	868	13	claim	claim	VERB
ftr-504	868	14	a	a	DET
ftr-504	868	15	capital	capital	NOUN
ftr-504	868	16	loss	loss	NOUN
ftr-504	868	17	of	of	ADP
ftr-504	868	18	$	$	SYM
ftr-504	868	19	95	95	NUM
ftr-504	868	20	.	.	PUNCT
ftr-504	869	1	for	for	ADP
ftr-504	869	2	b	b	PROPN
ftr-504	869	3	and	and	CCONJ
ftr-504	869	4	c	c	NOUN
ftr-504	869	5	,	,	PUNCT
ftr-504	869	6	therefore	therefore	ADV
ftr-504	869	7	,	,	PUNCT
ftr-504	869	8	this	this	DET
ftr-504	869	9	yields	yield	NOUN
ftr-504	869	10	s	s	PART
ftr-504	869	11	110	110	NUM
ftr-504	869	12	of	of	ADP
ftr-504	869	13	ordinary	ordinary	ADJ
ftr-504	869	14	income	income	NOUN
ftr-504	869	15	and	and	CCONJ
ftr-504	869	16	a	a	DET
ftr-504	869	17	net	net	ADJ
ftr-504	869	18	s190	s190	PROPN
ftr-504	869	19	of	of	ADP
ftr-504	869	20	capital	capital	NOUN
ftr-504	869	21	gain	gain	NOUN
ftr-504	869	22	(	(	PUNCT
ftr-504	869	23	capital	capital	NOUN
ftr-504	869	24	gain	gain	NOUN
ftr-504	869	25	of	of	ADP
ftr-504	869	26	$	$	SYM
ftr-504	869	27	285	285	NUM
ftr-504	869	28	and	and	CCONJ
ftr-504	869	29	capital	capital	NOUN
ftr-504	869	30	loss	loss	NOUN
ftr-504	869	31	of	of	ADP
ftr-504	869	32	$	$	SYM
ftr-504	869	33	95	95	NUM
ftr-504	869	34	on	on	ADP
ftr-504	869	35	liquidation	liquidation	NOUN
ftr-504	869	36	of	of	ADP
ftr-504	869	37	the	the	DET
ftr-504	869	38	parnership	parnership	NOUN
ftr-504	869	39	)	)	PUNCT
ftr-504	869	40	.	.	PUNCT
ftr-504	870	1	this	this	PRON
ftr-504	870	2	does	do	AUX
ftr-504	870	3	pose	pose	VERB
ftr-504	870	4	timing	timing	NOUN
ftr-504	870	5	problems	problem	NOUN
ftr-504	870	6	for	for	ADP
ftr-504	870	7	them	they	PRON
ftr-504	870	8	,	,	PUNCT
ftr-504	870	9	but	but	CCONJ
ftr-504	870	10	eliminates	eliminate	VERB
ftr-504	870	11	the	the	DET
ftr-504	870	12	characterization	characterization	NOUN
ftr-504	870	13	problems	problem	NOUN
ftr-504	870	14	resulting	result	VERB
ftr-504	870	15	where	where	SCONJ
ftr-504	870	16	they	they	PRON
ftr-504	870	17	purchased	purchase	VERB
ftr-504	870	18	a	a	PRON
ftr-504	870	19	's	's	PART
ftr-504	870	20	interest	interest	NOUN
ftr-504	870	21	and	and	CCONJ
ftr-504	870	22	the	the	DET
ftr-504	870	23	partnership	partnership	NOUN
ftr-504	870	24	did	do	AUX
ftr-504	870	25	not	not	PART
ftr-504	870	26	make	make	VERB
ftr-504	870	27	a	a	DET
ftr-504	870	28	§	§	ADJ
ftr-504	870	29	754	754	NUM
ftr-504	870	30	election	election	NOUN
ftr-504	870	31	;	;	PUNCT
ftr-504	870	32	there	there	PRON
ftr-504	870	33	,	,	PUNCT
ftr-504	870	34	each	each	PRON
ftr-504	870	35	had	have	VERB
ftr-504	870	36	a	a	DET
ftr-504	870	37	total	total	NOUN
ftr-504	870	38	of	of	ADP
ftr-504	870	39	$	$	SYM
ftr-504	870	40	165	165	NUM
ftr-504	870	41	of	of	ADP
ftr-504	870	42	ordinary	ordinary	ADJ
ftr-504	870	43	income	income	NOUN
ftr-504	870	44	and	and	CCONJ
ftr-504	870	45	$	$	SYM
ftr-504	870	46	135	135	NUM
ftr-504	870	47	of	of	ADP
ftr-504	870	48	capital	capital	NOUN
ftr-504	870	49	gain	gain	NOUN
ftr-504	870	50	.	.	PUNCT
ftr-504	871	1	see	see	VERB
ftr-504	871	2	supra	supra	ADJ
ftr-504	871	3	text	text	NOUN
ftr-504	871	4	accompanying	accompanying	ADJ
ftr-504	871	5	notes	note	NOUN
ftr-504	871	6	22	22	NUM
ftr-504	871	7	-	-	SYM
ftr-504	871	8	26	26	NUM
ftr-504	871	9	.	.	PUNCT
ftr-504	872	1	if	if	SCONJ
ftr-504	872	2	the	the	DET
ftr-504	872	3	partnership	partnership	NOUN
ftr-504	872	4	made	make	VERB
ftr-504	872	5	a	a	DET
ftr-504	872	6	§	§	ADJ
ftr-504	872	7	754	754	NUM
ftr-504	872	8	election	election	NOUN
ftr-504	872	9	,	,	PUNCT
ftr-504	872	10	it	it	PRON
ftr-504	872	11	also	also	ADV
ftr-504	872	12	would	would	AUX
ftr-504	872	13	increase	increase	VERB
ftr-504	872	14	the	the	DET
ftr-504	872	15	basis	basis	NOUN
ftr-504	872	16	of	of	ADP
ftr-504	872	17	its	its	PRON
ftr-504	872	18	capital	capital	NOUN
ftr-504	872	19	asset	asset	NOUN
ftr-504	872	20	and	and	CCONJ
ftr-504	872	21	good	good	ADJ
ftr-504	872	22	will	will	NOUN
ftr-504	872	23	by	by	ADP
ftr-504	872	24	an	an	DET
ftr-504	872	25	aggregate	aggregate	ADJ
ftr-504	872	26	amount	amount	NOUN
ftr-504	872	27	of	of	ADP
ftr-504	872	28	$	$	SYM
ftr-504	872	29	190	190	NUM
ftr-504	872	30	.	.	PUNCT
ftr-504	873	1	to	to	PART
ftr-504	873	2	reflect	reflect	VERB
ftr-504	873	3	the	the	DET
ftr-504	873	4	capital	capital	NOUN
ftr-504	873	5	gain	gain	NOUN
ftr-504	873	6	recognized	recognize	VERB
ftr-504	873	7	to	to	ADP
ftr-504	873	8	a	a	PRON
ftr-504	873	9	under	under	ADP
ftr-504	873	10	§	§	PROPN
ftr-504	873	11	§	§	ADJ
ftr-504	873	12	736(b	736(b	PROPN
ftr-504	873	13	)	)	PUNCT
ftr-504	873	14	and	and	CCONJ
ftr-504	873	15	731	731	NUM
ftr-504	873	16	.	.	PUNCT
ftr-504	874	1	in	in	ADP
ftr-504	874	2	that	that	DET
ftr-504	874	3	case	case	NOUN
ftr-504	874	4	,	,	PUNCT
ftr-504	874	5	each	each	DET
ftr-504	874	6	partner	partner	NOUN
ftr-504	874	7	would	would	AUX
ftr-504	874	8	recognize	recognize	VERB
ftr-504	874	9	si	si	PROPN
ftr-504	874	10	10	10	NUM
ftr-504	874	11	of	of	ADP
ftr-504	874	12	ordinary	ordinary	ADJ
ftr-504	874	13	income	income	NOUN
ftr-504	874	14	and	and	CCONJ
ftr-504	874	15	$	$	SYM
ftr-504	874	16	190	190	NUM
ftr-504	874	17	of	of	ADP
ftr-504	874	18	capital	capital	NOUN
ftr-504	874	19	gain	gain	NOUN
ftr-504	874	20	on	on	ADP
ftr-504	874	21	the	the	DET
ftr-504	874	22	sale	sale	NOUN
ftr-504	874	23	of	of	ADP
ftr-504	874	24	the	the	DET
ftr-504	874	25	partnership	partnership	NOUN
ftr-504	874	26	's	's	PART
ftr-504	874	27	assets	asset	NOUN
ftr-504	874	28	with	with	ADP
ftr-504	874	29	no	no	DET
ftr-504	874	30	further	further	ADJ
ftr-504	874	31	gain	gain	NOUN
ftr-504	874	32	or	or	CCONJ
ftr-504	874	33	loss	loss	NOUN
ftr-504	874	34	on	on	ADP
ftr-504	874	35	liquidation	liquidation	NOUN
ftr-504	874	36	of	of	ADP
ftr-504	874	37	the	the	DET
ftr-504	874	38	partnership	partnership	NOUN
ftr-504	874	39	.	.	PUNCT
ftr-504	875	1	133	133	NUM
ftr-504	875	2	.	.	PUNCT
ftr-504	876	1	see	see	VERB
ftr-504	876	2	supra	supra	ADJ
ftr-504	876	3	text	text	NOUN
ftr-504	876	4	accompanying	accompanying	ADJ
ftr-504	876	5	notes	note	NOUN
ftr-504	876	6	101	101	NUM
ftr-504	876	7	-	-	SYM
ftr-504	876	8	21	21	NUM
ftr-504	876	9	.	.	NUM
ftr-504	876	10	19941	19941	NUM
ftr-504	877	1	florida	florida	PROPN
ftr-504	877	2	tax	tax	PROPN
ftr-504	877	3	review	review	NOUN
ftr-504	877	4	with	with	ADP
ftr-504	877	5	regard	regard	NOUN
ftr-504	877	6	to	to	ADP
ftr-504	877	7	liquidations	liquidation	NOUN
ftr-504	877	8	of	of	ADP
ftr-504	877	9	a	a	DET
ftr-504	877	10	partner	partner	NOUN
ftr-504	877	11	's	's	PART
ftr-504	877	12	interest	interest	NOUN
ftr-504	877	13	,	,	PUNCT
ftr-504	877	14	however	however	ADV
ftr-504	877	15	,	,	PUNCT
ftr-504	877	16	the	the	DET
ftr-504	877	17	rules	rule	NOUN
ftr-504	877	18	have	have	AUX
ftr-504	877	19	changed	change	VERB
ftr-504	877	20	much	much	ADV
ftr-504	877	21	more	more	ADV
ftr-504	877	22	substantially	substantially	ADV
ftr-504	877	23	.	.	PUNCT
ftr-504	878	1	under	under	ADP
ftr-504	878	2	the	the	DET
ftr-504	878	3	amendments	amendment	NOUN
ftr-504	878	4	made	make	VERB
ftr-504	878	5	by	by	ADP
ftr-504	878	6	obra	obra	PROPN
ftr-504	878	7	1993	1993	NUM
ftr-504	878	8	,	,	PUNCT
ftr-504	878	9	section	section	NOUN
ftr-504	878	10	736	736	NUM
ftr-504	878	11	now	now	ADV
ftr-504	878	12	contains	contain	VERB
ftr-504	878	13	two	two	NUM
ftr-504	878	14	distinct	distinct	ADJ
ftr-504	878	15	sets	set	NOUN
ftr-504	878	16	of	of	ADP
ftr-504	878	17	rules	rule	NOUN
ftr-504	878	18	,	,	PUNCT
ftr-504	878	19	one	one	NUM
ftr-504	878	20	for	for	ADP
ftr-504	878	21	partnerships	partnership	NOUN
ftr-504	878	22	for	for	ADP
ftr-504	878	23	which	which	PRON
ftr-504	878	24	capital	capital	NOUN
ftr-504	878	25	is	be	AUX
ftr-504	878	26	not	not	PART
ftr-504	878	27	a	a	DET
ftr-504	878	28	material	material	ADJ
ftr-504	878	29	income	income	NOUN
ftr-504	878	30	-	-	PUNCT
ftr-504	878	31	producing	produce	VERB
ftr-504	878	32	factor	factor	NOUN
ftr-504	878	33	,	,	PUNCT
ftr-504	878	34	and	and	CCONJ
ftr-504	878	35	one	one	NUM
ftr-504	878	36	for	for	ADP
ftr-504	878	37	partnerships	partnership	NOUN
ftr-504	878	38	for	for	ADP
ftr-504	878	39	which	which	PRON
ftr-504	878	40	it	it	PRON
ftr-504	878	41	is	be	AUX
ftr-504	878	42	such	such	DET
ftr-504	878	43	a	a	DET
ftr-504	878	44	factor	factor	NOUN
ftr-504	878	45	.	.	PUNCT
ftr-504	879	1	partnerships	partnership	NOUN
ftr-504	879	2	for	for	ADP
ftr-504	879	3	which	which	PRON
ftr-504	879	4	capital	capital	NOUN
ftr-504	879	5	is	be	AUX
ftr-504	879	6	not	not	PART
ftr-504	879	7	a	a	DET
ftr-504	879	8	material	material	ADJ
ftr-504	879	9	income	income	NOUN
ftr-504	879	10	-	-	PUNCT
ftr-504	879	11	producing	produce	VERB
ftr-504	879	12	factor	factor	NOUN
ftr-504	879	13	(	(	PUNCT
ftr-504	879	14	i.e.	i.e.	X
ftr-504	879	15	,	,	PUNCT
ftr-504	879	16	services	service	NOUN
ftr-504	879	17	-	-	PUNCT
ftr-504	879	18	oriented	orient	VERB
ftr-504	879	19	partnerships	partnership	NOUN
ftr-504	879	20	)	)	PUNCT
ftr-504	879	21	will	will	AUX
ftr-504	879	22	be	be	AUX
ftr-504	879	23	affected	affect	VERB
ftr-504	879	24	by	by	ADP
ftr-504	879	25	the	the	DET
ftr-504	879	26	obra	obra	NOUN
ftr-504	879	27	amendments	amendment	NOUN
ftr-504	879	28	.	.	PUNCT
ftr-504	880	1	such	such	ADJ
ftr-504	880	2	partnerships	partnership	NOUN
ftr-504	880	3	must	must	AUX
ftr-504	880	4	be	be	AUX
ftr-504	880	5	aware	aware	ADJ
ftr-504	880	6	of	of	ADP
ftr-504	880	7	the	the	DET
ftr-504	880	8	expanded	expand	VERB
ftr-504	880	9	definition	definition	NOUN
ftr-504	880	10	of	of	ADP
ftr-504	880	11	substantially	substantially	ADV
ftr-504	880	12	appreciated	appreciated	ADJ
ftr-504	880	13	inventory	inventory	NOUN
ftr-504	880	14	under	under	ADP
ftr-504	880	15	section	section	NOUN
ftr-504	880	16	751(d	751(d	PROPN
ftr-504	880	17	)	)	PUNCT
ftr-504	880	18	.	.	PUNCT
ftr-504	881	1	however	however	ADV
ftr-504	881	2	,	,	PUNCT
ftr-504	881	3	with	with	ADP
ftr-504	881	4	regard	regard	NOUN
ftr-504	881	5	to	to	ADP
ftr-504	881	6	payments	payment	NOUN
ftr-504	881	7	in	in	ADP
ftr-504	881	8	liquidation	liquidation	NOUN
ftr-504	881	9	of	of	ADP
ftr-504	881	10	a	a	DET
ftr-504	881	11	partner	partner	NOUN
ftr-504	881	12	's	's	PART
ftr-504	881	13	interest	interest	NOUN
ftr-504	881	14	,	,	PUNCT
ftr-504	881	15	such	such	ADJ
ftr-504	881	16	partnerships	partnership	NOUN
ftr-504	881	17	can	can	AUX
ftr-504	881	18	rely	rely	VERB
ftr-504	881	19	upon	upon	SCONJ
ftr-504	881	20	the	the	DET
ftr-504	881	21	rules	rule	NOUN
ftr-504	881	22	of	of	ADP
ftr-504	881	23	prior	prior	ADJ
ftr-504	881	24	law	law	NOUN
ftr-504	881	25	in	in	ADP
ftr-504	881	26	modified	modified	ADJ
ftr-504	881	27	form	form	NOUN
ftr-504	881	28	.	.	PUNCT
ftr-504	882	1	specifically	specifically	ADV
ftr-504	882	2	,	,	PUNCT
ftr-504	882	3	they	they	PRON
ftr-504	882	4	can	can	AUX
ftr-504	882	5	continue	continue	VERB
ftr-504	882	6	to	to	PART
ftr-504	882	7	treat	treat	VERB
ftr-504	882	8	payments	payment	NOUN
ftr-504	882	9	for	for	ADP
ftr-504	882	10	a	a	DET
ftr-504	882	11	retiring	retire	VERB
ftr-504	882	12	general	general	ADJ
ftr-504	882	13	partner	partner	NOUN
ftr-504	882	14	's	's	PART
ftr-504	882	15	share	share	NOUN
ftr-504	882	16	of	of	ADP
ftr-504	882	17	unstated	unstated	ADJ
ftr-504	882	18	good	good	ADJ
ftr-504	882	19	will	will	NOUN
ftr-504	882	20	and	and	CCONJ
ftr-504	882	21	traditional	traditional	ADJ
ftr-504	882	22	unrealized	unrealized	ADJ
ftr-504	882	23	receivables	receivables	NOUN
ftr-504	882	24	as	as	ADP
ftr-504	882	25	section	section	NOUN
ftr-504	882	26	736(a	736(a	PROPN
ftr-504	882	27	)	)	PUNCT
ftr-504	882	28	payments	payment	NOUN
ftr-504	882	29	,	,	PUNCT
ftr-504	882	30	generally	generally	ADV
ftr-504	882	31	resulting	result	VERB
ftr-504	882	32	in	in	ADP
ftr-504	882	33	ordinary	ordinary	ADJ
ftr-504	882	34	income	income	NOUN
ftr-504	882	35	to	to	ADP
ftr-504	882	36	the	the	DET
ftr-504	882	37	retiring	retire	VERB
ftr-504	882	38	partner	partner	NOUN
ftr-504	882	39	and	and	CCONJ
ftr-504	882	40	an	an	DET
ftr-504	882	41	immediate	immediate	ADJ
ftr-504	882	42	deduction	deduction	NOUN
ftr-504	882	43	or	or	CCONJ
ftr-504	882	44	its	its	PRON
ftr-504	882	45	equivalent	equivalent	NOUN
ftr-504	882	46	for	for	ADP
ftr-504	882	47	the	the	DET
ftr-504	882	48	remaining	remain	VERB
ftr-504	882	49	partners	partner	NOUN
ftr-504	882	50	.	.	PUNCT
ftr-504	883	1	in	in	ADP
ftr-504	883	2	contrast	contrast	NOUN
ftr-504	883	3	with	with	ADP
ftr-504	883	4	prior	prior	ADJ
ftr-504	883	5	law	law	NOUN
ftr-504	883	6	,	,	PUNCT
ftr-504	883	7	payments	payment	NOUN
ftr-504	883	8	for	for	ADP
ftr-504	883	9	a	a	DET
ftr-504	883	10	retiring	retire	VERB
ftr-504	883	11	partner	partner	NOUN
ftr-504	883	12	's	's	PART
ftr-504	883	13	share	share	NOUN
ftr-504	883	14	of	of	ADP
ftr-504	883	15	nontraditional	nontraditional	ADJ
ftr-504	883	16	unrealized	unrealized	ADJ
ftr-504	883	17	receivables	receivable	NOUN
ftr-504	883	18	,	,	PUNCT
ftr-504	883	19	such	such	ADJ
ftr-504	883	20	as	as	ADP
ftr-504	883	21	depreciation	depreciation	NOUN
ftr-504	883	22	recapture	recapture	NOUN
ftr-504	883	23	,	,	PUNCT
ftr-504	883	24	will	will	AUX
ftr-504	883	25	now	now	ADV
ftr-504	883	26	be	be	AUX
ftr-504	883	27	section	section	NOUN
ftr-504	883	28	736(b	736(b	NUM
ftr-504	883	29	)	)	PUNCT
ftr-504	883	30	payments	payment	NOUN
ftr-504	883	31	,	,	PUNCT
ftr-504	883	32	causing	cause	VERB
ftr-504	883	33	the	the	DET
ftr-504	883	34	retiring	retire	VERB
ftr-504	883	35	partner	partner	NOUN
ftr-504	883	36	to	to	PART
ftr-504	883	37	realize	realize	VERB
ftr-504	883	38	ordinary	ordinary	ADJ
ftr-504	883	39	income	income	NOUN
ftr-504	883	40	under	under	ADP
ftr-504	883	41	section	section	NOUN
ftr-504	883	42	751	751	NUM
ftr-504	883	43	(	(	PUNCT
ftr-504	883	44	b	b	NOUN
ftr-504	883	45	)	)	PUNCT
ftr-504	883	46	,	,	PUNCT
ftr-504	883	47	but	but	CCONJ
ftr-504	883	48	depriving	deprive	VERB
ftr-504	883	49	the	the	DET
ftr-504	883	50	partnership	partnership	NOUN
ftr-504	883	51	of	of	ADP
ftr-504	883	52	an	an	DET
ftr-504	883	53	immediate	immediate	ADJ
ftr-504	883	54	deduction	deduction	NOUN
ftr-504	883	55	with	with	ADP
ftr-504	883	56	respect	respect	NOUN
ftr-504	883	57	to	to	ADP
ftr-504	883	58	such	such	ADJ
ftr-504	883	59	payments	payment	NOUN
ftr-504	883	60	.	.	PUNCT
ftr-504	884	1	whether	whether	SCONJ
ftr-504	884	2	or	or	CCONJ
ftr-504	884	3	not	not	PART
ftr-504	884	4	it	it	PRON
ftr-504	884	5	has	have	AUX
ftr-504	884	6	made	make	VERB
ftr-504	884	7	a	a	DET
ftr-504	884	8	section	section	NOUN
ftr-504	884	9	754	754	NUM
ftr-504	884	10	election	election	NOUN
ftr-504	884	11	,	,	PUNCT
ftr-504	884	12	the	the	DET
ftr-504	884	13	partnership	partnership	NOUN
ftr-504	884	14	will	will	AUX
ftr-504	884	15	adjust	adjust	VERB
ftr-504	884	16	the	the	DET
ftr-504	884	17	basis	basis	NOUN
ftr-504	884	18	of	of	ADP
ftr-504	884	19	its	its	PRON
ftr-504	884	20	nontraditional	nontraditional	ADJ
ftr-504	884	21	unrealized	unrealized	ADJ
ftr-504	884	22	receivables	receivables	NOUN
ftr-504	884	23	to	to	PART
ftr-504	884	24	reflect	reflect	VERB
ftr-504	884	25	the	the	DET
ftr-504	884	26	amount	amount	NOUN
ftr-504	884	27	paid	pay	VERB
ftr-504	884	28	to	to	ADP
ftr-504	884	29	the	the	DET
ftr-504	884	30	retiring	retire	VERB
ftr-504	884	31	partner	partner	NOUN
ftr-504	884	32	.	.	PUNCT
ftr-504	884	33	'	'	PUNCT
ftr-504	885	1	34	34	NUM
ftr-504	885	2	however	however	ADV
ftr-504	885	3	,	,	PUNCT
ftr-504	885	4	the	the	DET
ftr-504	885	5	obra	obra	PROPN
ftr-504	885	6	1993	1993	NUM
ftr-504	885	7	amendments	amendment	NOUN
ftr-504	885	8	will	will	AUX
ftr-504	885	9	have	have	VERB
ftr-504	885	10	their	their	PRON
ftr-504	885	11	greatest	great	ADJ
ftr-504	885	12	effect	effect	NOUN
ftr-504	885	13	upon	upon	SCONJ
ftr-504	885	14	partnerships	partnership	NOUN
ftr-504	885	15	for	for	ADP
ftr-504	885	16	which	which	PRON
ftr-504	885	17	capital	capital	NOUN
ftr-504	885	18	is	be	AUX
ftr-504	885	19	a	a	DET
ftr-504	885	20	material	material	ADJ
ftr-504	885	21	income	income	NOUN
ftr-504	885	22	-	-	PUNCT
ftr-504	885	23	producing	produce	VERB
ftr-504	885	24	factor	factor	NOUN
ftr-504	885	25	.	.	PUNCT
ftr-504	886	1	like	like	ADP
ftr-504	886	2	their	their	PRON
ftr-504	886	3	services	service	NOUN
ftr-504	886	4	-	-	PUNCT
ftr-504	886	5	oriented	orient	VERB
ftr-504	886	6	counterparts	counterpart	NOUN
ftr-504	886	7	,	,	PUNCT
ftr-504	886	8	these	these	DET
ftr-504	886	9	partnerships	partnership	NOUN
ftr-504	886	10	are	be	AUX
ftr-504	886	11	subject	subject	ADJ
ftr-504	886	12	to	to	ADP
ftr-504	886	13	the	the	DET
ftr-504	886	14	newly	newly	ADV
ftr-504	886	15	-	-	PUNCT
ftr-504	886	16	expanded	expand	VERB
ftr-504	886	17	definition	definition	NOUN
ftr-504	886	18	of	of	ADP
ftr-504	886	19	substantially	substantially	ADV
ftr-504	886	20	appreciated	appreciated	ADJ
ftr-504	886	21	inventory	inventory	NOUN
ftr-504	886	22	and	and	CCONJ
ftr-504	886	23	must	must	AUX
ftr-504	886	24	also	also	ADV
ftr-504	886	25	treat	treat	VERB
ftr-504	886	26	payments	payment	NOUN
ftr-504	886	27	for	for	ADP
ftr-504	886	28	a	a	DET
ftr-504	886	29	retiring	retire	VERB
ftr-504	886	30	partner	partner	NOUN
ftr-504	886	31	's	's	PART
ftr-504	886	32	share	share	NOUN
ftr-504	886	33	of	of	ADP
ftr-504	886	34	nontraditional	nontraditional	ADJ
ftr-504	886	35	unrealized	unrealized	ADJ
ftr-504	886	36	receivables	receivables	NOUN
ftr-504	886	37	as	as	ADP
ftr-504	886	38	section	section	NOUN
ftr-504	886	39	736(b	736(b	PROPN
ftr-504	886	40	)	)	PUNCT
ftr-504	886	41	payments	payment	NOUN
ftr-504	886	42	.	.	PUNCT
ftr-504	887	1	however	however	ADV
ftr-504	887	2	,	,	PUNCT
ftr-504	887	3	the	the	DET
ftr-504	887	4	changes	change	NOUN
ftr-504	887	5	wrought	work	VERB
ftr-504	887	6	by	by	ADP
ftr-504	887	7	obra	obra	PROPN
ftr-504	887	8	1993	1993	NUM
ftr-504	887	9	upon	upon	SCONJ
ftr-504	887	10	capital	capital	NOUN
ftr-504	887	11	-	-	PUNCT
ftr-504	887	12	oriented	orient	VERB
ftr-504	887	13	partnerships	partnership	NOUN
ftr-504	887	14	are	be	AUX
ftr-504	887	15	even	even	ADV
ftr-504	887	16	more	more	ADV
ftr-504	887	17	far	far	ADV
ftr-504	887	18	-	-	PUNCT
ftr-504	887	19	reaching	reach	VERB
ftr-504	887	20	.	.	PUNCT
ftr-504	888	1	indeed	indeed	ADV
ftr-504	888	2	,	,	PUNCT
ftr-504	888	3	with	with	ADP
ftr-504	888	4	regard	regard	NOUN
ftr-504	888	5	to	to	ADP
ftr-504	888	6	such	such	ADJ
ftr-504	888	7	partnerships	partnership	NOUN
ftr-504	888	8	,	,	PUNCT
ftr-504	888	9	this	this	DET
ftr-504	888	10	legislation	legislation	NOUN
ftr-504	888	11	effectively	effectively	ADV
ftr-504	888	12	repeals	repeal	VERB
ftr-504	888	13	section	section	NOUN
ftr-504	888	14	736(a	736(a	PROPN
ftr-504	888	15	)	)	PUNCT
ftr-504	888	16	.	.	PUNCT
ftr-504	889	1	for	for	ADP
ftr-504	889	2	such	such	ADJ
ftr-504	889	3	partnerships	partnership	NOUN
ftr-504	889	4	,	,	PUNCT
ftr-504	889	5	all	all	DET
ftr-504	889	6	liquidating	liquidating	ADJ
ftr-504	889	7	payments	payment	NOUN
ftr-504	889	8	for	for	ADP
ftr-504	889	9	a	a	DET
ftr-504	889	10	retiring	retire	VERB
ftr-504	889	11	partner	partner	NOUN
ftr-504	889	12	's	's	PART
ftr-504	889	13	share	share	NOUN
ftr-504	889	14	of	of	ADP
ftr-504	889	15	partnership	partnership	NOUN
ftr-504	889	16	property	property	NOUN
ftr-504	889	17	including	include	VERB
ftr-504	889	18	unstated	unstate	VERB
ftr-504	889	19	good	good	ADJ
ftr-504	889	20	will	will	NOUN
ftr-504	889	21	,	,	PUNCT
ftr-504	889	22	traditional	traditional	ADJ
ftr-504	889	23	and	and	CCONJ
ftr-504	889	24	nontraditional	nontraditional	ADJ
ftr-504	889	25	unrealized	unrealized	ADJ
ftr-504	889	26	receivables	receivables	NOUN
ftr-504	889	27	,	,	PUNCT
ftr-504	889	28	will	will	AUX
ftr-504	889	29	be	be	AUX
ftr-504	889	30	analyzed	analyze	VERB
ftr-504	889	31	under	under	ADP
ftr-504	889	32	sections	section	NOUN
ftr-504	889	33	736(b	736(b	PROPN
ftr-504	889	34	)	)	PUNCT
ftr-504	889	35	and	and	CCONJ
ftr-504	889	36	751(b	751(b	NOUN
ftr-504	889	37	)	)	PUNCT
ftr-504	889	38	.	.	PUNCT
ftr-504	890	1	under	under	ADP
ftr-504	890	2	this	this	DET
ftr-504	890	3	regime	regime	NOUN
ftr-504	890	4	,	,	PUNCT
ftr-504	890	5	the	the	DET
ftr-504	890	6	retiring	retire	VERB
ftr-504	890	7	partner	partner	NOUN
ftr-504	890	8	will	will	AUX
ftr-504	890	9	be	be	AUX
ftr-504	890	10	taxed	tax	VERB
ftr-504	890	11	on	on	ADP
ftr-504	890	12	the	the	DET
ftr-504	890	13	liquidation	liquidation	NOUN
ftr-504	890	14	of	of	ADP
ftr-504	890	15	her	her	PRON
ftr-504	890	16	interest	interest	NOUN
ftr-504	890	17	just	just	ADV
ftr-504	890	18	as	as	SCONJ
ftr-504	890	19	if	if	SCONJ
ftr-504	890	20	she	she	PRON
ftr-504	890	21	had	have	AUX
ftr-504	890	22	sold	sell	VERB
ftr-504	890	23	her	her	PRON
ftr-504	890	24	interest	interest	NOUN
ftr-504	890	25	to	to	ADP
ftr-504	890	26	her	her	PRON
ftr-504	890	27	fellow	fellow	ADJ
ftr-504	890	28	partners	partner	NOUN
ftr-504	890	29	.	.	PUNCT
ftr-504	891	1	for	for	ADP
ftr-504	891	2	the	the	DET
ftr-504	891	3	remaining	remain	VERB
ftr-504	891	4	partners	partner	NOUN
ftr-504	891	5	,	,	PUNCT
ftr-504	891	6	the	the	DET
ftr-504	891	7	consequences	consequence	NOUN
ftr-504	891	8	of	of	ADP
ftr-504	891	9	such	such	DET
ftr-504	891	10	a	a	DET
ftr-504	891	11	liquidation	liquidation	NOUN
ftr-504	891	12	are	be	AUX
ftr-504	891	13	less	less	ADV
ftr-504	891	14	favorable	favorable	ADJ
ftr-504	891	15	than	than	ADP
ftr-504	891	16	under	under	ADP
ftr-504	891	17	prior	prior	ADJ
ftr-504	891	18	law	law	NOUN
ftr-504	891	19	,	,	PUNCT
ftr-504	891	20	since	since	SCONJ
ftr-504	891	21	they	they	PRON
ftr-504	891	22	can	can	AUX
ftr-504	891	23	no	no	ADV
ftr-504	891	24	longer	long	ADV
ftr-504	891	25	immediately	immediately	ADV
ftr-504	891	26	deduct	deduct	VERB
ftr-504	891	27	134	134	NUM
ftr-504	891	28	.	.	PUNCT
ftr-504	892	1	this	this	PRON
ftr-504	892	2	assumes	assume	VERB
ftr-504	892	3	that	that	SCONJ
ftr-504	892	4	the	the	DET
ftr-504	892	5	retiring	retire	VERB
ftr-504	892	6	partner	partner	NOUN
ftr-504	892	7	is	be	AUX
ftr-504	892	8	a	a	DET
ftr-504	892	9	general	general	ADJ
ftr-504	892	10	partner	partner	NOUN
ftr-504	892	11	.	.	PUNCT
ftr-504	893	1	see	see	VERB
ftr-504	893	2	irc	irc	PROPN
ftr-504	893	3	§	§	PROPN
ftr-504	893	4	736(b)(3)(b	736(b)(3)(b	PROPN
ftr-504	893	5	)	)	PUNCT
ftr-504	893	6	,	,	PUNCT
ftr-504	893	7	enacted	enact	VERB
ftr-504	893	8	by	by	ADP
ftr-504	893	9	obra	obra	PROPN
ftr-504	893	10	1993	1993	NUM
ftr-504	893	11	,	,	PUNCT
ftr-504	893	12	supra	supra	PROPN
ftr-504	893	13	note	note	NOUN
ftr-504	893	14	1	1	NUM
ftr-504	893	15	,	,	PUNCT
ftr-504	893	16	§	§	PROPN
ftr-504	893	17	13262(a	13262(a	NOUN
ftr-504	893	18	)	)	PUNCT
ftr-504	893	19	,	,	PUNCT
ftr-504	893	20	107	107	NUM
ftr-504	893	21	stat	stat	NOUN
ftr-504	893	22	.	.	PUNCT
ftr-504	894	1	at	at	ADP
ftr-504	894	2	541	541	NUM
ftr-504	894	3	.	.	PUNCT
ftr-504	895	1	all	all	DET
ftr-504	895	2	payments	payment	NOUN
ftr-504	895	3	to	to	ADP
ftr-504	895	4	retiring	retire	VERB
ftr-504	895	5	limited	limited	ADJ
ftr-504	895	6	partners	partner	NOUN
ftr-504	895	7	,	,	PUNCT
ftr-504	895	8	even	even	ADV
ftr-504	895	9	if	if	SCONJ
ftr-504	895	10	made	make	VERB
ftr-504	895	11	by	by	ADP
ftr-504	895	12	a	a	DET
ftr-504	895	13	services	service	NOUN
ftr-504	895	14	-	-	PUNCT
ftr-504	895	15	oriented	orient	VERB
ftr-504	895	16	partnership	partnership	NOUN
ftr-504	895	17	,	,	PUNCT
ftr-504	895	18	are	be	AUX
ftr-504	895	19	governed	govern	VERB
ftr-504	895	20	by	by	ADP
ftr-504	895	21	the	the	DET
ftr-504	895	22	rules	rule	NOUN
ftr-504	895	23	applicable	applicable	ADJ
ftr-504	895	24	to	to	ADP
ftr-504	895	25	capital	capital	NOUN
ftr-504	895	26	-	-	PUNCT
ftr-504	895	27	oriented	orient	VERB
ftr-504	895	28	partnerships	partnership	NOUN
ftr-504	895	29	,	,	PUNCT
ftr-504	895	30	discussed	discuss	VERB
ftr-504	895	31	below	below	ADV
ftr-504	895	32	.	.	PUNCT
ftr-504	896	1	[	[	X
ftr-504	896	2	vol	vol	NOUN
ftr-504	896	3	1:12	1:12	NUM
ftr-504	896	4	reassessing	reassess	VERB
ftr-504	896	5	sales	sale	NOUN
ftr-504	896	6	and	and	CCONJ
ftr-504	896	7	liquidations	liquidation	NOUN
ftr-504	896	8	of	of	ADP
ftr-504	896	9	partnership	partnership	NOUN
ftr-504	896	10	interests	interest	NOUN
ftr-504	896	11	payments	payment	NOUN
ftr-504	896	12	under	under	ADP
ftr-504	896	13	section	section	NOUN
ftr-504	896	14	736(a	736(a	PROPN
ftr-504	896	15	)	)	PUNCT
ftr-504	896	16	or	or	CCONJ
ftr-504	896	17	shift	shift	VERB
ftr-504	896	18	additional	additional	ADJ
ftr-504	896	19	ordinary	ordinary	ADJ
ftr-504	896	20	income	income	NOUN
ftr-504	896	21	to	to	ADP
ftr-504	896	22	the	the	DET
ftr-504	896	23	retiring	retire	VERB
ftr-504	896	24	partner	partner	NOUN
ftr-504	896	25	via	via	ADP
ftr-504	896	26	payments	payment	NOUN
ftr-504	896	27	for	for	ADP
ftr-504	896	28	unstated	unstated	ADJ
ftr-504	896	29	good	good	ADJ
ftr-504	896	30	will	will	NOUN
ftr-504	896	31	.	.	PUNCT
ftr-504	897	1	even	even	ADV
ftr-504	897	2	so	so	ADV
ftr-504	897	3	,	,	PUNCT
ftr-504	897	4	however	however	ADV
ftr-504	897	5	,	,	PUNCT
ftr-504	897	6	it	it	PRON
ftr-504	897	7	may	may	AUX
ftr-504	897	8	still	still	ADV
ftr-504	897	9	be	be	AUX
ftr-504	897	10	better	well	ADJ
ftr-504	897	11	for	for	SCONJ
ftr-504	897	12	partners	partner	NOUN
ftr-504	897	13	in	in	ADP
ftr-504	897	14	capital	capital	NOUN
ftr-504	897	15	-	-	PUNCT
ftr-504	897	16	oriented	orient	VERB
ftr-504	897	17	partnerships	partnership	NOUN
ftr-504	897	18	to	to	PART
ftr-504	897	19	have	have	VERB
ftr-504	897	20	the	the	DET
ftr-504	897	21	partnership	partnership	NOUN
ftr-504	897	22	liquidate	liquidate	VERB
ftr-504	897	23	the	the	DET
ftr-504	897	24	retiring	retire	VERB
ftr-504	897	25	partner	partner	NOUN
ftr-504	897	26	's	's	PART
ftr-504	897	27	interest	interest	NOUN
ftr-504	897	28	than	than	SCONJ
ftr-504	897	29	to	to	PART
ftr-504	897	30	purchase	purchase	VERB
ftr-504	897	31	such	such	ADJ
ftr-504	897	32	interest	interest	NOUN
ftr-504	897	33	themselves	themselves	PRON
ftr-504	897	34	.	.	PUNCT
ftr-504	898	1	this	this	PRON
ftr-504	898	2	is	be	AUX
ftr-504	898	3	so	so	SCONJ
ftr-504	898	4	because	because	SCONJ
ftr-504	898	5	the	the	DET
ftr-504	898	6	section	section	NOUN
ftr-504	898	7	736	736	NUM
ftr-504	898	8	liquidation	liquidation	NOUN
ftr-504	898	9	route	route	NOUN
ftr-504	898	10	implicates	implicate	VERB
ftr-504	898	11	section	section	NOUN
ftr-504	898	12	751(b	751(b	PROPN
ftr-504	898	13	)	)	PUNCT
ftr-504	898	14	,	,	PUNCT
ftr-504	898	15	under	under	ADP
ftr-504	898	16	which	which	PRON
ftr-504	898	17	the	the	DET
ftr-504	898	18	partnership	partnership	NOUN
ftr-504	898	19	will	will	AUX
ftr-504	898	20	automatically	automatically	ADV
ftr-504	898	21	increase	increase	VERB
ftr-504	898	22	the	the	DET
ftr-504	898	23	basis	basis	NOUN
ftr-504	898	24	for	for	ADP
ftr-504	898	25	its	its	PRON
ftr-504	898	26	unrealized	unrealized	ADJ
ftr-504	898	27	receivables	receivables	NOUN
ftr-504	898	28	and	and	CCONJ
ftr-504	898	29	substantially	substantially	ADV
ftr-504	898	30	appreciated	appreciate	VERB
ftr-504	898	31	inventory	inventory	NOUN
ftr-504	898	32	to	to	PART
ftr-504	898	33	reflect	reflect	VERB
ftr-504	898	34	its	its	PRON
ftr-504	898	35	payment	payment	NOUN
ftr-504	898	36	for	for	ADP
ftr-504	898	37	the	the	DET
ftr-504	898	38	retiring	retire	VERB
ftr-504	898	39	partner	partner	NOUN
ftr-504	898	40	's	's	PART
ftr-504	898	41	interest	interest	NOUN
ftr-504	898	42	in	in	ADP
ftr-504	898	43	such	such	ADJ
ftr-504	898	44	assets	asset	NOUN
ftr-504	898	45	,	,	PUNCT
ftr-504	898	46	even	even	ADV
ftr-504	898	47	when	when	SCONJ
ftr-504	898	48	no	no	DET
ftr-504	898	49	section	section	NOUN
ftr-504	898	50	754	754	NUM
ftr-504	898	51	election	election	NOUN
ftr-504	898	52	is	be	AUX
ftr-504	898	53	in	in	ADP
ftr-504	898	54	effect	effect	NOUN
ftr-504	898	55	.	.	PUNCT
ftr-504	899	1	by	by	ADP
ftr-504	899	2	contrast	contrast	NOUN
ftr-504	899	3	,	,	PUNCT
ftr-504	899	4	if	if	SCONJ
ftr-504	899	5	the	the	DET
ftr-504	899	6	retiring	retire	VERB
ftr-504	899	7	partner	partner	NOUN
ftr-504	899	8	's	's	PART
ftr-504	899	9	interest	interest	NOUN
ftr-504	899	10	were	be	AUX
ftr-504	899	11	purchased	purchase	VERB
ftr-504	899	12	by	by	ADP
ftr-504	899	13	her	her	PRON
ftr-504	899	14	fellow	fellow	ADJ
ftr-504	899	15	partners	partner	NOUN
ftr-504	899	16	,	,	PUNCT
ftr-504	899	17	no	no	DET
ftr-504	899	18	adjustments	adjustment	NOUN
ftr-504	899	19	would	would	AUX
ftr-504	899	20	be	be	AUX
ftr-504	899	21	made	make	VERB
ftr-504	899	22	to	to	ADP
ftr-504	899	23	the	the	DET
ftr-504	899	24	basis	basis	NOUN
ftr-504	899	25	of	of	ADP
ftr-504	899	26	any	any	DET
ftr-504	899	27	partnership	partnership	NOUN
ftr-504	899	28	property	property	NOUN
ftr-504	899	29	in	in	ADP
ftr-504	899	30	the	the	DET
ftr-504	899	31	absence	absence	NOUN
ftr-504	899	32	of	of	ADP
ftr-504	899	33	such	such	DET
ftr-504	899	34	an	an	DET
ftr-504	899	35	election	election	NOUN
ftr-504	899	36	.	.	PUNCT
ftr-504	900	1	in	in	ADP
ftr-504	900	2	enacting	enact	VERB
ftr-504	900	3	the	the	DET
ftr-504	900	4	amendments	amendment	NOUN
ftr-504	900	5	described	describe	VERB
ftr-504	900	6	above	above	ADV
ftr-504	900	7	,	,	PUNCT
ftr-504	900	8	congress	congress	PROPN
ftr-504	900	9	was	be	AUX
ftr-504	900	10	concerned	concern	VERB
ftr-504	900	11	,	,	PUNCT
ftr-504	900	12	in	in	ADP
ftr-504	900	13	part	part	NOUN
ftr-504	900	14	,	,	PUNCT
ftr-504	900	15	with	with	ADP
ftr-504	900	16	the	the	DET
ftr-504	900	17	mismeasurement	mismeasurement	NOUN
ftr-504	900	18	of	of	ADP
ftr-504	900	19	income	income	NOUN
ftr-504	900	20	that	that	PRON
ftr-504	900	21	could	could	AUX
ftr-504	900	22	result	result	VERB
ftr-504	900	23	from	from	ADP
ftr-504	900	24	the	the	DET
ftr-504	900	25	immediate	immediate	ADJ
ftr-504	900	26	deduction	deduction	NOUN
ftr-504	900	27	of	of	ADP
ftr-504	900	28	items	item	NOUN
ftr-504	900	29	under	under	ADP
ftr-504	900	30	section	section	NOUN
ftr-504	900	31	736(a	736(a	PROPN
ftr-504	900	32	)	)	PUNCT
ftr-504	900	33	,	,	PUNCT
ftr-504	900	34	even	even	ADV
ftr-504	900	35	though	though	SCONJ
ftr-504	900	36	income	income	NOUN
ftr-504	900	37	therefrom	therefrom	NOUN
ftr-504	900	38	might	might	AUX
ftr-504	900	39	not	not	PART
ftr-504	900	40	be	be	AUX
ftr-504	900	41	realized	realize	VERB
ftr-504	900	42	until	until	ADP
ftr-504	900	43	well	well	ADV
ftr-504	900	44	into	into	ADP
ftr-504	900	45	the	the	DET
ftr-504	900	46	future	future	NOUN
ftr-504	900	47	.	.	PUNCT
ftr-504	901	1	in	in	ADP
ftr-504	901	2	this	this	DET
ftr-504	901	3	respect	respect	NOUN
ftr-504	901	4	,	,	PUNCT
ftr-504	901	5	its	its	PRON
ftr-504	901	6	amendment	amendment	NOUN
ftr-504	901	7	of	of	ADP
ftr-504	901	8	section	section	NOUN
ftr-504	901	9	751(c	751(c	PROPN
ftr-504	901	10	)	)	PUNCT
ftr-504	901	11	to	to	PART
ftr-504	901	12	preclude	preclude	VERB
ftr-504	901	13	all	all	DET
ftr-504	901	14	partnerships	partnership	NOUN
ftr-504	901	15	from	from	ADP
ftr-504	901	16	immediately	immediately	ADV
ftr-504	901	17	deducting	deduct	VERB
ftr-504	901	18	payments	payment	NOUN
ftr-504	901	19	for	for	ADP
ftr-504	901	20	nontraditional	nontraditional	ADJ
ftr-504	901	21	unrealized	unrealized	ADJ
ftr-504	901	22	receivables	receivables	NOUN
ftr-504	901	23	seems	seem	VERB
ftr-504	901	24	appropriate	appropriate	ADJ
ftr-504	901	25	.	.	PUNCT
ftr-504	902	1	a	a	DET
ftr-504	902	2	correlative	correlative	ADJ
ftr-504	902	3	exception	exception	NOUN
ftr-504	902	4	to	to	ADP
ftr-504	902	5	this	this	DET
ftr-504	902	6	rule	rule	NOUN
ftr-504	902	7	,	,	PUNCT
ftr-504	902	8	under	under	ADP
ftr-504	902	9	which	which	PRON
ftr-504	902	10	partnerships	partnership	NOUN
ftr-504	902	11	may	may	AUX
ftr-504	902	12	continue	continue	VERB
ftr-504	902	13	to	to	PART
ftr-504	902	14	deduct	deduct	VERB
ftr-504	902	15	payments	payment	NOUN
ftr-504	902	16	for	for	ADP
ftr-504	902	17	traditional	traditional	ADJ
ftr-504	902	18	unrealized	unrealized	ADJ
ftr-504	902	19	receivables	receivables	NOUN
ftr-504	902	20	under	under	ADP
ftr-504	902	21	section	section	NOUN
ftr-504	902	22	736(a	736(a	PROPN
ftr-504	902	23	)	)	PUNCT
ftr-504	902	24	,	,	PUNCT
ftr-504	902	25	also	also	ADV
ftr-504	902	26	seems	seem	VERB
ftr-504	902	27	justified	justified	ADJ
ftr-504	902	28	,	,	PUNCT
ftr-504	902	29	since	since	SCONJ
ftr-504	902	30	the	the	DET
ftr-504	902	31	opportunity	opportunity	NOUN
ftr-504	902	32	for	for	ADP
ftr-504	902	33	deferral	deferral	ADJ
ftr-504	902	34	with	with	ADP
ftr-504	902	35	respect	respect	NOUN
ftr-504	902	36	to	to	ADP
ftr-504	902	37	such	such	ADJ
ftr-504	902	38	items	item	NOUN
ftr-504	902	39	is	be	AUX
ftr-504	902	40	limited	limited	ADJ
ftr-504	902	41	.	.	PUNCT
ftr-504	903	1	'35	'35	NUM
ftr-504	903	2	what	what	PRON
ftr-504	903	3	is	be	AUX
ftr-504	903	4	surprising	surprising	ADJ
ftr-504	903	5	however	however	ADV
ftr-504	903	6	,	,	PUNCT
ftr-504	903	7	is	be	AUX
ftr-504	903	8	that	that	SCONJ
ftr-504	903	9	congress	congress	PROPN
ftr-504	903	10	also	also	ADV
ftr-504	903	11	amended	amend	VERB
ftr-504	903	12	section	section	NOUN
ftr-504	903	13	736	736	NUM
ftr-504	903	14	to	to	PART
ftr-504	903	15	allow	allow	VERB
ftr-504	903	16	this	this	DET
ftr-504	903	17	correlative	correlative	ADJ
ftr-504	903	18	exception	exception	NOUN
ftr-504	903	19	to	to	PART
ftr-504	903	20	apply	apply	VERB
ftr-504	903	21	only	only	ADV
ftr-504	903	22	to	to	ADP
ftr-504	903	23	services	service	NOUN
ftr-504	903	24	-	-	PUNCT
ftr-504	903	25	oriented	orient	VERB
ftr-504	903	26	partnerships	partnership	NOUN
ftr-504	903	27	.	.	PUNCT
ftr-504	904	1	thus	thus	ADV
ftr-504	904	2	,	,	PUNCT
ftr-504	904	3	unlike	unlike	ADP
ftr-504	904	4	their	their	PRON
ftr-504	904	5	servicesoriented	servicesoriente	VERB
ftr-504	904	6	counterparts	counterpart	NOUN
ftr-504	904	7	,	,	PUNCT
ftr-504	904	8	capital	capital	NOUN
ftr-504	904	9	-	-	PUNCT
ftr-504	904	10	oriented	orient	VERB
ftr-504	904	11	partnerships	partnership	NOUN
ftr-504	904	12	can	can	AUX
ftr-504	904	13	no	no	ADV
ftr-504	904	14	longer	long	ADV
ftr-504	904	15	deduct	deduct	VERB
ftr-504	904	16	payments	payment	NOUN
ftr-504	904	17	for	for	ADP
ftr-504	904	18	a	a	DET
ftr-504	904	19	retiring	retire	VERB
ftr-504	904	20	partner	partner	NOUN
ftr-504	904	21	's	's	PART
ftr-504	904	22	share	share	NOUN
ftr-504	904	23	of	of	ADP
ftr-504	904	24	traditional	traditional	ADJ
ftr-504	904	25	unrealized	unrealized	ADJ
ftr-504	904	26	receivables	receivable	NOUN
ftr-504	904	27	.	.	PUNCT
ftr-504	905	1	since	since	SCONJ
ftr-504	905	2	congress	congress	PROPN
ftr-504	905	3	apparently	apparently	ADV
ftr-504	905	4	believed	believe	VERB
ftr-504	905	5	that	that	SCONJ
ftr-504	905	6	traditional	traditional	ADJ
ftr-504	905	7	unrealized	unrealized	ADJ
ftr-504	905	8	receivables	receivables	NOUN
ftr-504	905	9	did	do	AUX
ftr-504	905	10	not	not	PART
ftr-504	905	11	pose	pose	VERB
ftr-504	905	12	the	the	DET
ftr-504	905	13	same	same	ADJ
ftr-504	905	14	potential	potential	NOUN
ftr-504	905	15	for	for	ADP
ftr-504	905	16	deferral	deferral	ADJ
ftr-504	905	17	as	as	ADP
ftr-504	905	18	nontraditional	nontraditional	ADJ
ftr-504	905	19	unrealized	unrealized	ADJ
ftr-504	905	20	receivables	receivables	NOUN
ftr-504	905	21	,	,	PUNCT
ftr-504	905	22	it	it	PRON
ftr-504	905	23	is	be	AUX
ftr-504	905	24	difficult	difficult	ADJ
ftr-504	905	25	to	to	PART
ftr-504	905	26	understand	understand	VERB
ftr-504	905	27	why	why	SCONJ
ftr-504	905	28	it	it	PRON
ftr-504	905	29	singled	single	VERB
ftr-504	905	30	out	out	ADP
ftr-504	905	31	capital	capital	NOUN
ftr-504	905	32	-	-	PUNCT
ftr-504	905	33	oriented	orient	VERB
ftr-504	905	34	partnerships	partnership	NOUN
ftr-504	905	35	in	in	ADP
ftr-504	905	36	this	this	DET
ftr-504	905	37	respect	respect	NOUN
ftr-504	905	38	,	,	PUNCT
ftr-504	905	39	at	at	ADP
ftr-504	905	40	least	least	ADJ
ftr-504	905	41	in	in	ADP
ftr-504	905	42	the	the	DET
ftr-504	905	43	absence	absence	NOUN
ftr-504	905	44	of	of	ADP
ftr-504	905	45	evidence	evidence	NOUN
ftr-504	905	46	that	that	SCONJ
ftr-504	905	47	such	such	ADJ
ftr-504	905	48	partnerships	partnership	NOUN
ftr-504	905	49	have	have	AUX
ftr-504	905	50	greater	great	ADJ
ftr-504	905	51	opportunities	opportunity	NOUN
ftr-504	905	52	for	for	ADP
ftr-504	905	53	deferral	deferral	ADJ
ftr-504	905	54	or	or	CCONJ
ftr-504	905	55	mismeasurement	mismeasurement	NOUN
ftr-504	905	56	of	of	ADP
ftr-504	905	57	income	income	NOUN
ftr-504	905	58	with	with	ADP
ftr-504	905	59	respect	respect	NOUN
ftr-504	905	60	to	to	ADP
ftr-504	905	61	such	such	ADJ
ftr-504	905	62	items	item	NOUN
ftr-504	905	63	.	.	PUNCT
ftr-504	906	1	yet	yet	CCONJ
ftr-504	906	2	the	the	DET
ftr-504	906	3	legislative	legislative	ADJ
ftr-504	906	4	history	history	NOUN
ftr-504	906	5	cites	cite	VERB
ftr-504	906	6	no	no	DET
ftr-504	906	7	such	such	ADJ
ftr-504	906	8	evidence	evidence	NOUN
ftr-504	906	9	and	and	CCONJ
ftr-504	906	10	offers	offer	VERB
ftr-504	906	11	no	no	DET
ftr-504	906	12	stated	stated	ADJ
ftr-504	906	13	basis	basis	NOUN
ftr-504	906	14	for	for	ADP
ftr-504	906	15	treating	treat	VERB
ftr-504	906	16	services	service	NOUN
ftr-504	906	17	-	-	PUNCT
ftr-504	906	18	oriented	orient	VERB
ftr-504	906	19	partnerships	partnership	NOUN
ftr-504	906	20	less	less	ADV
ftr-504	906	21	favorably	favorably	ADV
ftr-504	906	22	than	than	ADP
ftr-504	906	23	capital	capital	NOUN
ftr-504	906	24	-	-	PUNCT
ftr-504	906	25	oriented	orient	VERB
ftr-504	906	26	partnerships	partnership	NOUN
ftr-504	906	27	.	.	PUNCT
ftr-504	907	1	indeed	indeed	ADV
ftr-504	907	2	,	,	PUNCT
ftr-504	907	3	one	one	NUM
ftr-504	907	4	wonders	wonder	VERB
ftr-504	907	5	from	from	ADP
ftr-504	907	6	the	the	DET
ftr-504	907	7	legislative	legislative	ADJ
ftr-504	907	8	history	history	NOUN
ftr-504	907	9	whether	whether	SCONJ
ftr-504	907	10	congress	congress	PROPN
ftr-504	907	11	realized	realize	VERB
ftr-504	907	12	that	that	SCONJ
ftr-504	907	13	it	it	PRON
ftr-504	907	14	was	be	AUX
ftr-504	907	15	creating	create	VERB
ftr-504	907	16	this	this	DET
ftr-504	907	17	specific	specific	ADJ
ftr-504	907	18	distinction	distinction	NOUN
ftr-504	907	19	between	between	ADP
ftr-504	907	20	the	the	DET
ftr-504	907	21	two	two	NUM
ftr-504	907	22	types	type	NOUN
ftr-504	907	23	of	of	ADP
ftr-504	907	24	partnerships	partnership	NOUN
ftr-504	907	25	.	.	PUNCT
ftr-504	908	1	in	in	ADP
ftr-504	908	2	this	this	DET
ftr-504	908	3	respect	respect	NOUN
ftr-504	908	4	,	,	PUNCT
ftr-504	908	5	congress	congress	PROPN
ftr-504	908	6	's	's	PART
ftr-504	908	7	amendments	amendment	NOUN
ftr-504	908	8	are	be	AUX
ftr-504	908	9	overly	overly	ADV
ftr-504	908	10	broad	broad	ADJ
ftr-504	908	11	because	because	SCONJ
ftr-504	908	12	they	they	PRON
ftr-504	908	13	unjustifiably	unjustifiably	ADV
ftr-504	908	14	preclude	preclude	VERB
ftr-504	908	15	capital	capital	NOUN
ftr-504	908	16	-	-	PUNCT
ftr-504	908	17	oriented	orient	VERB
ftr-504	908	18	partnerships	partnership	NOUN
ftr-504	908	19	from	from	ADP
ftr-504	908	20	deducting	deduct	VERB
ftr-504	908	21	payments	payment	NOUN
ftr-504	908	22	for	for	ADP
ftr-504	908	23	a	a	DET
ftr-504	908	24	retiring	retire	VERB
ftr-504	908	25	partner	partner	NOUN
ftr-504	908	26	's	's	PART
ftr-504	908	27	traditional	traditional	ADJ
ftr-504	908	28	135	135	NUM
ftr-504	908	29	.	.	PUNCT
ftr-504	909	1	in	in	ADP
ftr-504	909	2	general	general	ADJ
ftr-504	909	3	,	,	PUNCT
ftr-504	909	4	a	a	DET
ftr-504	909	5	current	current	ADJ
ftr-504	909	6	deduction	deduction	NOUN
ftr-504	909	7	is	be	AUX
ftr-504	909	8	permitted	permit	VERB
ftr-504	909	9	for	for	ADP
ftr-504	909	10	items	item	NOUN
ftr-504	909	11	that	that	PRON
ftr-504	909	12	do	do	AUX
ftr-504	909	13	not	not	PART
ftr-504	909	14	have	have	VERB
ftr-504	909	15	a	a	DET
ftr-504	909	16	useful	useful	ADJ
ftr-504	909	17	life	life	NOUN
ftr-504	909	18	substantially	substantially	ADV
ftr-504	909	19	beyond	beyond	ADP
ftr-504	909	20	the	the	DET
ftr-504	909	21	taxable	taxable	ADJ
ftr-504	909	22	year	year	NOUN
ftr-504	909	23	.	.	PUNCT
ftr-504	910	1	see	see	VERB
ftr-504	910	2	zaninovich	zaninovich	PROPN
ftr-504	911	1	v.	v.	PRON
ftr-504	911	2	commissioner	commissioner	NOUN
ftr-504	911	3	,	,	PUNCT
ftr-504	911	4	616	616	NUM
ftr-504	911	5	f.2d	f.2d	NUM
ftr-504	911	6	429	429	NUM
ftr-504	911	7	,	,	PUNCT
ftr-504	911	8	431	431	NUM
ftr-504	911	9	-	-	SYM
ftr-504	911	10	32	32	NUM
ftr-504	911	11	(	(	PUNCT
ftr-504	911	12	9th	9th	ADJ
ftr-504	911	13	cir	cir	NOUN
ftr-504	911	14	.	.	PUNCT
ftr-504	911	15	1980	1980	NUM
ftr-504	911	16	)	)	PUNCT
ftr-504	912	1	,	,	PUNCT
ftr-504	912	2	rev'g	rev'g	VERB
ftr-504	912	3	69	69	NUM
ftr-504	912	4	t.c	t.c	PROPN
ftr-504	912	5	.	.	PROPN
ftr-504	913	1	605	605	NUM
ftr-504	913	2	(	(	PUNCT
ftr-504	913	3	1978	1978	NUM
ftr-504	913	4	)	)	PUNCT
ftr-504	913	5	;	;	PUNCT
ftr-504	913	6	rcgs	rcgs	NOUN
ftr-504	913	7	.	.	PUNCT
ftr-504	914	1	§	§	PROPN
ftr-504	914	2	1.263(a)-2(a	1.263(a)-2(a	NUM
ftr-504	914	3	)	)	PUNCT
ftr-504	914	4	(	(	PUNCT
ftr-504	914	5	stating	state	VERB
ftr-504	914	6	that	that	SCONJ
ftr-504	914	7	property	property	NOUN
ftr-504	914	8	having	have	VERB
ftr-504	914	9	a	a	DET
ftr-504	914	10	useful	useful	ADJ
ftr-504	914	11	life	life	NOUN
ftr-504	914	12	substantially	substantially	ADV
ftr-504	914	13	beyond	beyond	ADP
ftr-504	914	14	the	the	DET
ftr-504	914	15	taxable	taxable	ADJ
ftr-504	914	16	year	year	NOUN
ftr-504	914	17	is	be	AUX
ftr-504	914	18	a	a	DET
ftr-504	914	19	capital	capital	NOUN
ftr-504	914	20	expenditure	expenditure	NOUN
ftr-504	914	21	)	)	PUNCT
ftr-504	914	22	.	.	PUNCT
ftr-504	915	1	1994	1994	NUM
ftr-504	915	2	]	]	PUNCT
ftr-504	915	3	florida	florida	PROPN
ftr-504	915	4	tax	tax	PROPN
ftr-504	915	5	review	review	NOUN
ftr-504	915	6	unrealized	unrealize	VERB
ftr-504	915	7	receivables	receivable	NOUN
ftr-504	915	8	,	,	PUNCT
ftr-504	915	9	even	even	ADV
ftr-504	915	10	though	though	SCONJ
ftr-504	915	11	the	the	DET
ftr-504	915	12	opportunity	opportunity	NOUN
ftr-504	915	13	for	for	ADP
ftr-504	915	14	abuse	abuse	NOUN
ftr-504	915	15	in	in	ADP
ftr-504	915	16	such	such	ADJ
ftr-504	915	17	cases	case	NOUN
ftr-504	915	18	is	be	AUX
ftr-504	915	19	minimal	minimal	ADJ
ftr-504	915	20	.	.	PUNCT
ftr-504	916	1	by	by	ADP
ftr-504	916	2	contrast	contrast	NOUN
ftr-504	916	3	,	,	PUNCT
ftr-504	916	4	congress	congress	PROPN
ftr-504	916	5	clearly	clearly	ADV
ftr-504	916	6	was	be	AUX
ftr-504	916	7	aware	aware	ADJ
ftr-504	916	8	that	that	SCONJ
ftr-504	916	9	it	it	PRON
ftr-504	916	10	was	be	AUX
ftr-504	916	11	creating	create	VERB
ftr-504	916	12	a	a	DET
ftr-504	916	13	distinction	distinction	NOUN
ftr-504	916	14	between	between	ADP
ftr-504	916	15	capital	capital	NOUN
ftr-504	916	16	-	-	PUNCT
ftr-504	916	17	oriented	orient	VERB
ftr-504	916	18	partnerships	partnership	NOUN
ftr-504	916	19	and	and	CCONJ
ftr-504	916	20	services	service	NOUN
ftr-504	916	21	-	-	PUNCT
ftr-504	916	22	oriented	orient	VERB
ftr-504	916	23	partnerships	partnership	NOUN
ftr-504	916	24	with	with	ADP
ftr-504	916	25	regard	regard	NOUN
ftr-504	916	26	to	to	ADP
ftr-504	916	27	payments	payment	NOUN
ftr-504	916	28	for	for	ADP
ftr-504	916	29	a	a	DET
ftr-504	916	30	retiring	retire	VERB
ftr-504	916	31	partner	partner	NOUN
ftr-504	916	32	's	's	PART
ftr-504	916	33	share	share	NOUN
ftr-504	916	34	of	of	ADP
ftr-504	916	35	good	good	ADJ
ftr-504	916	36	will	will	NOUN
ftr-504	916	37	.	.	PUNCT
ftr-504	917	1	in	in	ADP
ftr-504	917	2	addressing	address	VERB
ftr-504	917	3	this	this	DET
ftr-504	917	4	issue	issue	NOUN
ftr-504	917	5	as	as	ADP
ftr-504	917	6	part	part	NOUN
ftr-504	917	7	of	of	ADP
ftr-504	917	8	the	the	DET
ftr-504	917	9	amendments	amendment	NOUN
ftr-504	917	10	to	to	PART
ftr-504	917	11	section	section	VERB
ftr-504	917	12	736	736	NUM
ftr-504	917	13	,	,	PUNCT
ftr-504	917	14	congress	congress	PROPN
ftr-504	917	15	echoed	echo	VERB
ftr-504	917	16	the	the	DET
ftr-504	917	17	criticisms	criticism	NOUN
ftr-504	917	18	of	of	ADP
ftr-504	917	19	commentators	commentator	NOUN
ftr-504	917	20	concerning	concern	VERB
ftr-504	917	21	the	the	DET
ftr-504	917	22	potentially	potentially	ADV
ftr-504	917	23	abusive	abusive	ADJ
ftr-504	917	24	treatment	treatment	NOUN
ftr-504	917	25	of	of	ADP
ftr-504	917	26	good	good	ADJ
ftr-504	917	27	will	will	AUX
ftr-504	917	28	under	under	ADP
ftr-504	917	29	prior	prior	ADJ
ftr-504	917	30	law	law	NOUN
ftr-504	917	31	.	.	PUNCT
ftr-504	918	1	'36	'36	NUM
ftr-504	918	2	given	give	VERB
ftr-504	918	3	its	its	PRON
ftr-504	918	4	concern	concern	NOUN
ftr-504	918	5	with	with	ADP
ftr-504	918	6	the	the	DET
ftr-504	918	7	issue	issue	NOUN
ftr-504	918	8	of	of	ADP
ftr-504	918	9	deferral	deferral	ADJ
ftr-504	918	10	and	and	CCONJ
ftr-504	918	11	the	the	DET
ftr-504	918	12	possibility	possibility	NOUN
ftr-504	918	13	of	of	ADP
ftr-504	918	14	manipulation	manipulation	NOUN
ftr-504	918	15	,	,	PUNCT
ftr-504	918	16	however	however	ADV
ftr-504	918	17	,	,	PUNCT
ftr-504	918	18	the	the	DET
ftr-504	918	19	question	question	NOUN
ftr-504	918	20	is	be	AUX
ftr-504	918	21	not	not	PART
ftr-504	918	22	why	why	SCONJ
ftr-504	918	23	congress	congress	PROPN
ftr-504	918	24	altered	alter	VERB
ftr-504	918	25	the	the	DET
ftr-504	918	26	treatment	treatment	NOUN
ftr-504	918	27	of	of	ADP
ftr-504	918	28	good	good	ADJ
ftr-504	918	29	will	will	NOUN
ftr-504	918	30	with	with	ADP
ftr-504	918	31	respect	respect	NOUN
ftr-504	918	32	to	to	ADP
ftr-504	918	33	capital	capital	NOUN
ftr-504	918	34	-	-	PUNCT
ftr-504	918	35	oriented	orient	VERB
ftr-504	918	36	partnerships	partnership	NOUN
ftr-504	918	37	,	,	PUNCT
ftr-504	918	38	but	but	CCONJ
ftr-504	918	39	rather	rather	ADV
ftr-504	918	40	,	,	PUNCT
ftr-504	918	41	why	why	SCONJ
ftr-504	918	42	it	it	PRON
ftr-504	918	43	did	do	AUX
ftr-504	918	44	not	not	PART
ftr-504	918	45	also	also	ADV
ftr-504	918	46	do	do	VERB
ftr-504	918	47	so	so	ADV
ftr-504	918	48	with	with	ADP
ftr-504	918	49	respect	respect	NOUN
ftr-504	918	50	to	to	ADP
ftr-504	918	51	services	service	NOUN
ftr-504	918	52	-	-	PUNCT
ftr-504	918	53	oriented	orient	VERB
ftr-504	918	54	partnerships	partnership	NOUN
ftr-504	918	55	.	.	PUNCT
ftr-504	919	1	by	by	ADP
ftr-504	919	2	thus	thus	ADV
ftr-504	919	3	creating	create	VERB
ftr-504	919	4	an	an	DET
ftr-504	919	5	exception	exception	NOUN
ftr-504	919	6	for	for	ADP
ftr-504	919	7	services	service	NOUN
ftr-504	919	8	-	-	PUNCT
ftr-504	919	9	oriented	orient	VERB
ftr-504	919	10	partnerships	partnership	NOUN
ftr-504	919	11	,	,	PUNCT
ftr-504	919	12	congress	congress	PROPN
ftr-504	919	13	has	have	AUX
ftr-504	919	14	left	leave	VERB
ftr-504	919	15	open	open	ADV
ftr-504	919	16	to	to	ADP
ftr-504	919	17	such	such	ADJ
ftr-504	919	18	partnerships	partnership	NOUN
ftr-504	919	19	the	the	DET
ftr-504	919	20	possibility	possibility	NOUN
ftr-504	919	21	of	of	ADP
ftr-504	919	22	manipulation	manipulation	NOUN
ftr-504	919	23	that	that	PRON
ftr-504	919	24	existed	exist	VERB
ftr-504	919	25	under	under	ADP
ftr-504	919	26	prior	prior	ADJ
ftr-504	919	27	law	law	NOUN
ftr-504	919	28	.	.	PUNCT
ftr-504	920	1	its	its	PRON
ftr-504	920	2	stated	state	VERB
ftr-504	920	3	justification	justification	NOUN
ftr-504	920	4	for	for	ADP
ftr-504	920	5	doing	do	VERB
ftr-504	920	6	so	so	ADV
ftr-504	920	7	-	-	PUNCT
ftr-504	920	8	that	that	SCONJ
ftr-504	920	9	"	"	PUNCT
ftr-504	920	10	general	general	ADJ
ftr-504	920	11	partners	partner	NOUN
ftr-504	920	12	in	in	ADP
ftr-504	920	13	service	service	NOUN
ftr-504	920	14	partnerships	partnership	NOUN
ftr-504	920	15	do	do	AUX
ftr-504	920	16	not	not	PART
ftr-504	920	17	ordinarily	ordinarily	ADV
ftr-504	920	18	value	value	VERB
ftr-504	920	19	good	good	ADJ
ftr-504	920	20	will	will	NOUN
ftr-504	920	21	in	in	ADP
ftr-504	920	22	liquidating	liquidate	VERB
ftr-504	920	23	partners	partner	NOUN
ftr-504	920	24	"	"	PUNCT
ftr-504	920	25	37	37	NUM
ftr-504	920	26	-is	-is	ADP
ftr-504	920	27	unpersuasive	unpersuasive	ADJ
ftr-504	920	28	.	.	PUNCT
ftr-504	921	1	if	if	SCONJ
ftr-504	921	2	such	such	ADJ
ftr-504	921	3	partnerships	partnership	NOUN
ftr-504	921	4	indeed	indeed	ADV
ftr-504	921	5	do	do	AUX
ftr-504	921	6	not	not	PART
ftr-504	921	7	ordinarily	ordinarily	ADV
ftr-504	921	8	value	value	VERB
ftr-504	921	9	good	good	ADJ
ftr-504	921	10	will	will	NOUN
ftr-504	921	11	in	in	ADP
ftr-504	921	12	liquidating	liquidate	VERB
ftr-504	921	13	partners	partner	NOUN
ftr-504	921	14	,	,	PUNCT
ftr-504	921	15	then	then	ADV
ftr-504	921	16	it	it	PRON
ftr-504	921	17	is	be	AUX
ftr-504	921	18	unnecessary	unnecessary	ADJ
ftr-504	921	19	to	to	PART
ftr-504	921	20	provide	provide	VERB
ftr-504	921	21	them	they	PRON
ftr-504	921	22	with	with	ADP
ftr-504	921	23	a	a	DET
ftr-504	921	24	special	special	ADJ
ftr-504	921	25	rule	rule	NOUN
ftr-504	921	26	on	on	ADP
ftr-504	921	27	the	the	DET
ftr-504	921	28	subject	subject	NOUN
ftr-504	921	29	.	.	PUNCT
ftr-504	922	1	nothing	nothing	PRON
ftr-504	922	2	inherent	inherent	ADJ
ftr-504	922	3	in	in	ADP
ftr-504	922	4	the	the	DET
ftr-504	922	5	nature	nature	NOUN
ftr-504	922	6	of	of	ADP
ftr-504	922	7	services	service	NOUN
ftr-504	922	8	-	-	PUNCT
ftr-504	922	9	oriented	orient	VERB
ftr-504	922	10	partnerships	partnership	NOUN
ftr-504	922	11	precludes	preclude	VERB
ftr-504	922	12	them	they	PRON
ftr-504	922	13	from	from	ADP
ftr-504	922	14	engaging	engage	VERB
ftr-504	922	15	in	in	ADP
ftr-504	922	16	the	the	DET
ftr-504	922	17	sorts	sort	NOUN
ftr-504	922	18	of	of	ADP
ftr-504	922	19	abuses	abuse	NOUN
ftr-504	922	20	with	with	ADP
ftr-504	922	21	which	which	PRON
ftr-504	922	22	congress	congress	PROPN
ftr-504	922	23	was	be	AUX
ftr-504	922	24	concerned	concern	VERB
ftr-504	922	25	.	.	PUNCT
ftr-504	922	26	,38	,38	PUNCT
ftr-504	923	1	the	the	DET
ftr-504	923	2	elective	elective	ADJ
ftr-504	923	3	treatment	treatment	NOUN
ftr-504	923	4	of	of	ADP
ftr-504	923	5	good	good	ADJ
ftr-504	923	6	will	will	NOUN
ftr-504	923	7	is	be	AUX
ftr-504	923	8	at	at	ADP
ftr-504	923	9	odds	odd	NOUN
ftr-504	923	10	with	with	ADP
ftr-504	923	11	the	the	DET
ftr-504	923	12	extensive	extensive	ADJ
ftr-504	923	13	efforts	effort	NOUN
ftr-504	923	14	under	under	ADP
ftr-504	923	15	other	other	ADJ
ftr-504	923	16	portions	portion	NOUN
ftr-504	923	17	of	of	ADP
ftr-504	923	18	subchapter	subchapter	NOUN
ftr-504	923	19	k	k	PROPN
ftr-504	923	20	to	to	PART
ftr-504	923	21	prevent	prevent	VERB
ftr-504	923	22	partners	partner	NOUN
ftr-504	923	23	from	from	ADP
ftr-504	923	24	allocating	allocate	VERB
ftr-504	923	25	items	item	NOUN
ftr-504	923	26	to	to	ADP
ftr-504	923	27	136	136	NUM
ftr-504	923	28	.	.	PUNCT
ftr-504	924	1	see	see	VERB
ftr-504	924	2	,	,	PUNCT
ftr-504	924	3	e.g.	e.g.	ADV
ftr-504	924	4	,	,	PUNCT
ftr-504	924	5	lynch	lynch	PROPN
ftr-504	924	6	,	,	PUNCT
ftr-504	924	7	supra	supra	PROPN
ftr-504	924	8	note	note	AUX
ftr-504	924	9	75	75	NUM
ftr-504	924	10	,	,	PUNCT
ftr-504	924	11	at	at	ADP
ftr-504	924	12	473	473	NUM
ftr-504	924	13	-	-	SYM
ftr-504	924	14	75	75	NUM
ftr-504	924	15	(	(	PUNCT
ftr-504	924	16	noting	note	VERB
ftr-504	924	17	,	,	PUNCT
ftr-504	924	18	for	for	ADP
ftr-504	924	19	example	example	NOUN
ftr-504	924	20	,	,	PUNCT
ftr-504	924	21	that	that	SCONJ
ftr-504	924	22	partners	partner	NOUN
ftr-504	924	23	could	could	AUX
ftr-504	924	24	,	,	PUNCT
ftr-504	924	25	under	under	ADP
ftr-504	924	26	prior	prior	ADJ
ftr-504	924	27	law	law	NOUN
ftr-504	924	28	,	,	PUNCT
ftr-504	924	29	structure	structure	NOUN
ftr-504	924	30	payments	payment	NOUN
ftr-504	924	31	for	for	ADP
ftr-504	924	32	good	good	ADJ
ftr-504	924	33	will	will	AUX
ftr-504	924	34	so	so	ADV
ftr-504	924	35	as	as	SCONJ
ftr-504	924	36	to	to	PART
ftr-504	924	37	take	take	VERB
ftr-504	924	38	advantage	advantage	NOUN
ftr-504	924	39	of	of	ADP
ftr-504	924	40	differences	difference	NOUN
ftr-504	924	41	in	in	ADP
ftr-504	924	42	tax	tax	NOUN
ftr-504	924	43	rates	rate	NOUN
ftr-504	924	44	and	and	CCONJ
ftr-504	924	45	the	the	DET
ftr-504	924	46	partners	partner	NOUN
ftr-504	924	47	'	'	PART
ftr-504	924	48	respective	respective	ADJ
ftr-504	924	49	tax	tax	NOUN
ftr-504	924	50	situations	situation	NOUN
ftr-504	924	51	in	in	ADP
ftr-504	924	52	order	order	NOUN
ftr-504	924	53	to	to	PART
ftr-504	924	54	maximize	maximize	VERB
ftr-504	924	55	tax	tax	NOUN
ftr-504	924	56	savings	saving	NOUN
ftr-504	924	57	for	for	ADP
ftr-504	924	58	all	all	DET
ftr-504	924	59	partners	partner	NOUN
ftr-504	924	60	)	)	PUNCT
ftr-504	924	61	.	.	PUNCT
ftr-504	925	1	staff	staff	NOUN
ftr-504	925	2	of	of	ADP
ftr-504	925	3	senate	senate	PROPN
ftr-504	925	4	comm	comm	NOUN
ftr-504	925	5	.	.	PUNCT
ftr-504	926	1	on	on	ADP
ftr-504	926	2	the	the	DET
ftr-504	926	3	budget	budget	NOUN
ftr-504	926	4	,	,	PUNCT
ftr-504	926	5	supra	supra	PROPN
ftr-504	926	6	note	note	NOUN
ftr-504	926	7	79	79	NUM
ftr-504	926	8	,	,	PUNCT
ftr-504	926	9	at	at	ADP
ftr-504	926	10	425	425	NUM
ftr-504	926	11	-	-	SYM
ftr-504	926	12	26	26	NUM
ftr-504	926	13	;	;	PUNCT
ftr-504	926	14	h.r	h.r	PROPN
ftr-504	926	15	.	.	PROPN
ftr-504	926	16	rep	rep	PROPN
ftr-504	926	17	.	.	PROPN
ftr-504	927	1	no	no	PROPN
ftr-504	927	2	.	.	PUNCT
ftr-504	928	1	i11	i11	ADJ
ftr-504	928	2	,	,	PUNCT
ftr-504	928	3	supra	supra	ADJ
ftr-504	928	4	note	note	NOUN
ftr-504	928	5	79	79	NUM
ftr-504	928	6	,	,	PUNCT
ftr-504	928	7	at	at	ADP
ftr-504	928	8	782	782	NUM
ftr-504	928	9	,	,	PUNCT
ftr-504	928	10	reprinted	reprint	VERB
ftr-504	928	11	in	in	ADP
ftr-504	928	12	1993	1993	NUM
ftr-504	928	13	u.s.c.c.a.n	u.s.c.c.a.n	NOUN
ftr-504	928	14	.	.	PUNCT
ftr-504	929	1	at	at	ADP
ftr-504	929	2	1013	1013	NUM
ftr-504	929	3	;	;	PUNCT
ftr-504	929	4	see	see	VERB
ftr-504	929	5	also	also	ADV
ftr-504	929	6	supra	supra	ADJ
ftr-504	929	7	text	text	NOUN
ftr-504	929	8	accompanying	accompanying	ADJ
ftr-504	929	9	notes	note	NOUN
ftr-504	929	10	94	94	NUM
ftr-504	929	11	-	-	SYM
ftr-504	929	12	97	97	NUM
ftr-504	929	13	.	.	PUNCT
ftr-504	929	14	137	137	NUM
ftr-504	929	15	.	.	PUNCT
ftr-504	930	1	staff	staff	NOUN
ftr-504	930	2	of	of	ADP
ftr-504	930	3	senate	senate	PROPN
ftr-504	930	4	comm	comm	NOUN
ftr-504	930	5	.	.	PUNCT
ftr-504	931	1	on	on	ADP
ftr-504	931	2	the	the	DET
ftr-504	931	3	budget	budget	NOUN
ftr-504	931	4	,	,	PUNCT
ftr-504	931	5	supra	supra	PROPN
ftr-504	931	6	note	note	NOUN
ftr-504	931	7	79	79	NUM
ftr-504	931	8	,	,	PUNCT
ftr-504	931	9	at	at	ADP
ftr-504	931	10	426	426	NUM
ftr-504	931	11	;	;	PUNCT
ftr-504	931	12	h.r	h.r	PROPN
ftr-504	931	13	.	.	PROPN
ftr-504	931	14	rep	rep	PROPN
ftr-504	931	15	.	.	PROPN
ftr-504	932	1	no	no	PROPN
ftr-504	932	2	.	.	NOUN
ftr-504	932	3	111	111	NUM
ftr-504	932	4	,	,	PUNCT
ftr-504	932	5	supra	supra	NOUN
ftr-504	932	6	note	note	NOUN
ftr-504	932	7	79	79	NUM
ftr-504	932	8	,	,	PUNCT
ftr-504	932	9	at	at	ADP
ftr-504	932	10	782	782	NUM
ftr-504	932	11	,	,	PUNCT
ftr-504	932	12	reprinted	reprint	VERB
ftr-504	932	13	in	in	ADP
ftr-504	932	14	1993	1993	NUM
ftr-504	932	15	u.s.c.c.a.n	u.s.c.c.a.n	NOUN
ftr-504	932	16	.	.	PUNCT
ftr-504	933	1	at	at	ADP
ftr-504	933	2	1013	1013	NUM
ftr-504	933	3	.	.	PUNCT
ftr-504	934	1	138	138	NUM
ftr-504	934	2	.	.	PUNCT
ftr-504	935	1	several	several	ADJ
ftr-504	935	2	cases	case	NOUN
ftr-504	935	3	involving	involve	VERB
ftr-504	935	4	the	the	DET
ftr-504	935	5	proper	proper	ADJ
ftr-504	935	6	characterization	characterization	NOUN
ftr-504	935	7	of	of	ADP
ftr-504	935	8	payments	payment	NOUN
ftr-504	935	9	for	for	ADP
ftr-504	935	10	good	good	ADJ
ftr-504	935	11	will	will	NOUN
ftr-504	935	12	to	to	ADP
ftr-504	935	13	a	a	DET
ftr-504	935	14	departing	depart	VERB
ftr-504	935	15	partner	partner	NOUN
ftr-504	935	16	have	have	AUX
ftr-504	935	17	involved	involve	VERB
ftr-504	935	18	services	service	NOUN
ftr-504	935	19	-	-	PUNCT
ftr-504	935	20	oriented	orient	VERB
ftr-504	935	21	partnerships	partnership	NOUN
ftr-504	935	22	.	.	PUNCT
ftr-504	936	1	see	see	VERB
ftr-504	936	2	,	,	PUNCT
ftr-504	936	3	e.g.	e.g.	ADV
ftr-504	936	4	,	,	PUNCT
ftr-504	936	5	tolmach	tolmach	NOUN
ftr-504	936	6	v.	v.	PROPN
ftr-504	936	7	commissioner	commissioner	PROPN
ftr-504	936	8	,	,	PUNCT
ftr-504	936	9	t.c	t.c	PROPN
ftr-504	936	10	.	.	PROPN
ftr-504	936	11	memo	memo	NOUN
ftr-504	936	12	1991	1991	NUM
ftr-504	936	13	-	-	SYM
ftr-504	936	14	538	538	NUM
ftr-504	936	15	(	(	PUNCT
ftr-504	936	16	cch	cch	NOUN
ftr-504	936	17	)	)	PUNCT
ftr-504	936	18	1991	1991	NUM
ftr-504	936	19	,	,	PUNCT
ftr-504	936	20	where	where	SCONJ
ftr-504	936	21	in	in	ADP
ftr-504	936	22	connection	connection	NOUN
ftr-504	936	23	with	with	ADP
ftr-504	936	24	the	the	DET
ftr-504	936	25	expulsion	expulsion	NOUN
ftr-504	936	26	of	of	ADP
ftr-504	936	27	a	a	DET
ftr-504	936	28	partner	partner	NOUN
ftr-504	936	29	from	from	ADP
ftr-504	936	30	a	a	DET
ftr-504	936	31	law	law	NOUN
ftr-504	936	32	firm	firm	NOUN
ftr-504	936	33	,	,	PUNCT
ftr-504	936	34	a	a	DET
ftr-504	936	35	referee	referee	NOUN
ftr-504	936	36	found	find	VERB
ftr-504	936	37	the	the	DET
ftr-504	936	38	value	value	NOUN
ftr-504	936	39	of	of	ADP
ftr-504	936	40	the	the	DET
ftr-504	936	41	partnership	partnership	NOUN
ftr-504	936	42	to	to	PART
ftr-504	936	43	be	be	AUX
ftr-504	936	44	over	over	ADP
ftr-504	936	45	$	$	SYM
ftr-504	936	46	11,000,000	11,000,000	NUM
ftr-504	936	47	of	of	ADP
ftr-504	936	48	which	which	PRON
ftr-504	936	49	$	$	SYM
ftr-504	936	50	8,750,000	8,750,000	NUM
ftr-504	936	51	was	be	AUX
ftr-504	936	52	attributable	attributable	ADJ
ftr-504	936	53	to	to	ADP
ftr-504	936	54	good	good	ADJ
ftr-504	936	55	will	will	NOUN
ftr-504	936	56	,	,	PUNCT
ftr-504	936	57	and	and	CCONJ
ftr-504	936	58	therefore	therefore	ADV
ftr-504	936	59	the	the	DET
ftr-504	936	60	payment	payment	NOUN
ftr-504	936	61	to	to	ADP
ftr-504	936	62	the	the	DET
ftr-504	936	63	partner	partner	NOUN
ftr-504	936	64	was	be	AUX
ftr-504	936	65	held	hold	VERB
ftr-504	936	66	to	to	PART
ftr-504	936	67	be	be	AUX
ftr-504	936	68	within	within	ADP
ftr-504	936	69	§	§	PROPN
ftr-504	936	70	736(a	736(a	PROPN
ftr-504	936	71	)	)	PUNCT
ftr-504	936	72	because	because	SCONJ
ftr-504	936	73	the	the	DET
ftr-504	936	74	partnership	partnership	NOUN
ftr-504	936	75	agreement	agreement	NOUN
ftr-504	936	76	did	do	AUX
ftr-504	936	77	not	not	PART
ftr-504	936	78	provide	provide	VERB
ftr-504	936	79	for	for	ADP
ftr-504	936	80	a	a	DET
ftr-504	936	81	payment	payment	NOUN
ftr-504	936	82	with	with	ADP
ftr-504	936	83	respect	respect	NOUN
ftr-504	936	84	to	to	ADP
ftr-504	936	85	good	good	ADJ
ftr-504	936	86	will	will	NOUN
ftr-504	936	87	.	.	PUNCT
ftr-504	937	1	cf	cf	NOUN
ftr-504	937	2	.	.	PUNCT
ftr-504	938	1	schilbach	schilbach	PROPN
ftr-504	938	2	v.	v.	PROPN
ftr-504	938	3	commissioner	commissioner	PROPN
ftr-504	938	4	,	,	PUNCT
ftr-504	938	5	t.c	t.c	PROPN
ftr-504	938	6	.	.	PROPN
ftr-504	938	7	memo	memo	NOUN
ftr-504	938	8	1991	1991	NUM
ftr-504	938	9	-	-	SYM
ftr-504	938	10	556	556	NUM
ftr-504	938	11	(	(	PUNCT
ftr-504	938	12	cch	cch	NOUN
ftr-504	938	13	)	)	PUNCT
ftr-504	938	14	1991	1991	NUM
ftr-504	938	15	(	(	PUNCT
ftr-504	938	16	holding	hold	VERB
ftr-504	938	17	that	that	DET
ftr-504	938	18	seller	seller	NOUN
ftr-504	938	19	of	of	ADP
ftr-504	938	20	medical	medical	ADJ
ftr-504	938	21	practice	practice	NOUN
ftr-504	938	22	received	receive	VERB
ftr-504	938	23	payment	payment	NOUN
ftr-504	938	24	for	for	ADP
ftr-504	938	25	practice	practice	NOUN
ftr-504	938	26	good	good	ADJ
ftr-504	938	27	will	will	AUX
ftr-504	938	28	which	which	PRON
ftr-504	938	29	was	be	AUX
ftr-504	938	30	taxable	taxable	ADJ
ftr-504	938	31	as	as	ADP
ftr-504	938	32	capital	capital	NOUN
ftr-504	938	33	gain	gain	NOUN
ftr-504	938	34	)	)	PUNCT
ftr-504	938	35	;	;	PUNCT
ftr-504	938	36	rev	rev	PROPN
ftr-504	938	37	.	.	PROPN
ftr-504	938	38	rul	rul	NOUN
ftr-504	938	39	.	.	PUNCT
ftr-504	939	1	70	70	NUM
ftr-504	939	2	-	-	SYM
ftr-504	939	3	45	45	NUM
ftr-504	939	4	,	,	PUNCT
ftr-504	939	5	1970	1970	NUM
ftr-504	939	6	-	-	SYM
ftr-504	939	7	1	1	NUM
ftr-504	939	8	c.b	c.b	PROPN
ftr-504	939	9	.	.	PROPN
ftr-504	939	10	17	17	NUM
ftr-504	939	11	(	(	PUNCT
ftr-504	939	12	holding	hold	VERB
ftr-504	939	13	that	that	SCONJ
ftr-504	939	14	a	a	DET
ftr-504	939	15	taxpayer	taxpayer	NOUN
ftr-504	939	16	who	who	PRON
ftr-504	939	17	admits	admit	VERB
ftr-504	939	18	partners	partner	NOUN
ftr-504	939	19	to	to	ADP
ftr-504	939	20	his	his	PRON
ftr-504	939	21	professional	professional	ADJ
ftr-504	939	22	practice	practice	NOUN
ftr-504	939	23	may	may	AUX
ftr-504	939	24	be	be	AUX
ftr-504	939	25	considered	consider	VERB
ftr-504	939	26	to	to	PART
ftr-504	939	27	have	have	AUX
ftr-504	939	28	transferred	transfer	VERB
ftr-504	939	29	a	a	DET
ftr-504	939	30	portion	portion	NOUN
ftr-504	939	31	of	of	ADP
ftr-504	939	32	his	his	PRON
ftr-504	939	33	share	share	NOUN
ftr-504	939	34	of	of	ADP
ftr-504	939	35	the	the	DET
ftr-504	939	36	practice	practice	NOUN
ftr-504	939	37	's	's	PART
ftr-504	939	38	good	good	ADJ
ftr-504	939	39	will	will	NOUN
ftr-504	939	40	,	,	PUNCT
ftr-504	939	41	entitling	entitle	VERB
ftr-504	939	42	him	he	PRON
ftr-504	939	43	to	to	ADP
ftr-504	939	44	capital	capital	NOUN
ftr-504	939	45	gain	gain	VERB
ftr-504	939	46	treatment	treatment	NOUN
ftr-504	939	47	)	)	PUNCT
ftr-504	939	48	.	.	PUNCT
ftr-504	940	1	[	[	X
ftr-504	940	2	vol	vol	NOUN
ftr-504	940	3	1:12	1:12	NUM
ftr-504	940	4	reassessing	reassess	VERB
ftr-504	940	5	sales	sale	NOUN
ftr-504	940	6	and	and	CCONJ
ftr-504	940	7	liquidations	liquidation	NOUN
ftr-504	940	8	of	of	ADP
ftr-504	940	9	partnership	partnership	NOUN
ftr-504	940	10	interests	interest	NOUN
ftr-504	940	11	maximize	maximize	VERB
ftr-504	940	12	tax	tax	NOUN
ftr-504	940	13	benefits	benefit	NOUN
ftr-504	940	14	among	among	ADP
ftr-504	940	15	themselves	themselves	PRON
ftr-504	940	16	and	and	CCONJ
ftr-504	940	17	is	be	AUX
ftr-504	940	18	thus	thus	ADV
ftr-504	940	19	difficult	difficult	ADJ
ftr-504	940	20	to	to	PART
ftr-504	940	21	justify	justify	VERB
ftr-504	940	22	from	from	ADP
ftr-504	940	23	a	a	DET
ftr-504	940	24	policy	policy	NOUN
ftr-504	940	25	perspective	perspective	NOUN
ftr-504	940	26	.	.	PUNCT
ftr-504	940	27	'	'	PUNCT
ftr-504	941	1	39	39	NUM
ftr-504	941	2	finally	finally	ADV
ftr-504	941	3	,	,	PUNCT
ftr-504	941	4	congress	congress	PROPN
ftr-504	941	5	's	's	PART
ftr-504	941	6	action	action	NOUN
ftr-504	941	7	is	be	AUX
ftr-504	941	8	puzzling	puzzle	VERB
ftr-504	941	9	in	in	ADP
ftr-504	941	10	light	light	NOUN
ftr-504	941	11	of	of	ADP
ftr-504	941	12	its	its	PRON
ftr-504	941	13	concurrent	concurrent	ADJ
ftr-504	941	14	enactment	enactment	NOUN
ftr-504	941	15	in	in	ADP
ftr-504	941	16	obra	obra	PROPN
ftr-504	941	17	1993	1993	NUM
ftr-504	941	18	of	of	ADP
ftr-504	941	19	new	new	ADJ
ftr-504	941	20	section	section	NOUN
ftr-504	941	21	197	197	NUM
ftr-504	941	22	of	of	ADP
ftr-504	941	23	the	the	DET
ftr-504	941	24	code	code	NOUN
ftr-504	941	25	,	,	PUNCT
ftr-504	941	26	under	under	ADP
ftr-504	941	27	which	which	PRON
ftr-504	941	28	good	good	ADJ
ftr-504	941	29	will	will	AUX
ftr-504	941	30	is	be	AUX
ftr-504	941	31	not	not	PART
ftr-504	941	32	currently	currently	ADV
ftr-504	941	33	deductible	deductible	ADJ
ftr-504	941	34	,	,	PUNCT
ftr-504	941	35	but	but	CCONJ
ftr-504	941	36	is	be	AUX
ftr-504	941	37	treated	treat	VERB
ftr-504	941	38	as	as	ADP
ftr-504	941	39	an	an	DET
ftr-504	941	40	intangible	intangible	ADJ
ftr-504	941	41	asset	asset	NOUN
ftr-504	941	42	that	that	PRON
ftr-504	941	43	is	be	AUX
ftr-504	941	44	amortizable	amortizable	ADJ
ftr-504	941	45	ratably	ratably	ADV
ftr-504	941	46	over	over	ADP
ftr-504	941	47	a	a	DET
ftr-504	941	48	fifteen	fifteen	NUM
ftr-504	941	49	-	-	PUNCT
ftr-504	941	50	year	year	NOUN
ftr-504	941	51	period	period	NOUN
ftr-504	941	52	.	.	PUNCT
ftr-504	942	1	in	in	ADP
ftr-504	942	2	the	the	DET
ftr-504	942	3	absence	absence	NOUN
ftr-504	942	4	of	of	ADP
ftr-504	942	5	more	more	ADV
ftr-504	942	6	compelling	compelling	ADJ
ftr-504	942	7	justifications	justification	NOUN
ftr-504	942	8	,	,	PUNCT
ftr-504	942	9	congress	congress	PROPN
ftr-504	942	10	should	should	AUX
ftr-504	942	11	have	have	AUX
ftr-504	942	12	abrogated	abrogate	VERB
ftr-504	942	13	prior	prior	ADJ
ftr-504	942	14	law	law	NOUN
ftr-504	942	15	's	's	PART
ftr-504	942	16	treatment	treatment	NOUN
ftr-504	942	17	of	of	ADP
ftr-504	942	18	payments	payment	NOUN
ftr-504	942	19	representing	represent	VERB
ftr-504	942	20	a	a	DET
ftr-504	942	21	partner	partner	NOUN
ftr-504	942	22	's	's	PART
ftr-504	942	23	share	share	NOUN
ftr-504	942	24	of	of	ADP
ftr-504	942	25	good	good	ADJ
ftr-504	942	26	will	will	NOUN
ftr-504	942	27	for	for	ADP
ftr-504	942	28	services	service	NOUN
ftr-504	942	29	-	-	PUNCT
ftr-504	942	30	oriented	orient	VERB
ftr-504	942	31	partnerships	partnership	NOUN
ftr-504	942	32	as	as	ADV
ftr-504	942	33	well	well	ADV
ftr-504	942	34	as	as	ADP
ftr-504	942	35	capital	capital	NOUN
ftr-504	942	36	-	-	PUNCT
ftr-504	942	37	oriented	orient	VERB
ftr-504	942	38	partnerships	partnership	NOUN
ftr-504	942	39	.	.	PUNCT
ftr-504	943	1	doing	do	VERB
ftr-504	943	2	so	so	ADV
ftr-504	943	3	would	would	AUX
ftr-504	943	4	have	have	AUX
ftr-504	943	5	better	well	ADV
ftr-504	943	6	harmonized	harmonize	VERB
ftr-504	943	7	the	the	DET
ftr-504	943	8	rules	rule	NOUN
ftr-504	943	9	applying	apply	VERB
ftr-504	943	10	to	to	ADP
ftr-504	943	11	all	all	DET
ftr-504	943	12	partnerships	partnership	NOUN
ftr-504	943	13	.	.	PUNCT
ftr-504	944	1	congress	congress	PROPN
ftr-504	944	2	believed	believe	VERB
ftr-504	944	3	that	that	SCONJ
ftr-504	944	4	its	its	PRON
ftr-504	944	5	amendments	amendment	NOUN
ftr-504	944	6	would	would	AUX
ftr-504	944	7	reduce	reduce	VERB
ftr-504	944	8	the	the	DET
ftr-504	944	9	confusion	confusion	NOUN
ftr-504	944	10	of	of	ADP
ftr-504	944	11	prior	prior	ADJ
ftr-504	944	12	law	law	NOUN
ftr-504	944	13	concerning	concern	VERB
ftr-504	944	14	whether	whether	SCONJ
ftr-504	944	15	a	a	DET
ftr-504	944	16	transaction	transaction	NOUN
ftr-504	944	17	is	be	AUX
ftr-504	944	18	a	a	DET
ftr-504	944	19	sale	sale	NOUN
ftr-504	944	20	or	or	CCONJ
ftr-504	944	21	a	a	DET
ftr-504	944	22	liquidation	liquidation	NOUN
ftr-504	944	23	of	of	ADP
ftr-504	944	24	the	the	DET
ftr-504	944	25	partner	partner	NOUN
ftr-504	944	26	's	's	PART
ftr-504	944	27	interest	interest	NOUN
ftr-504	944	28	"	"	PUNCT
ftr-504	944	29	by	by	ADP
ftr-504	944	30	eliminating	eliminate	VERB
ftr-504	944	31	a	a	DET
ftr-504	944	32	primary	primary	ADJ
ftr-504	944	33	difference	difference	NOUN
ftr-504	944	34	between	between	ADP
ftr-504	944	35	sales	sale	NOUN
ftr-504	944	36	and	and	CCONJ
ftr-504	944	37	liquidations	liquidation	NOUN
ftr-504	944	38	.	.	PUNCT
ftr-504	945	1	"	"	PUNCT
ftr-504	945	2	'	'	PUNCT
ftr-504	945	3	"	"	PUNCT
ftr-504	945	4	as	as	SCONJ
ftr-504	945	5	this	this	DET
ftr-504	945	6	article	article	NOUN
ftr-504	945	7	has	have	AUX
ftr-504	945	8	demonstrated	demonstrate	VERB
ftr-504	945	9	,	,	PUNCT
ftr-504	945	10	however	however	ADV
ftr-504	945	11	,	,	PUNCT
ftr-504	945	12	the	the	DET
ftr-504	945	13	legislation	legislation	NOUN
ftr-504	945	14	does	do	AUX
ftr-504	945	15	not	not	PART
ftr-504	945	16	entirely	entirely	ADV
ftr-504	945	17	eliminate	eliminate	VERB
ftr-504	945	18	differences	difference	NOUN
ftr-504	945	19	between	between	ADP
ftr-504	945	20	these	these	DET
ftr-504	945	21	transaction	transaction	NOUN
ftr-504	945	22	forms	form	NOUN
ftr-504	945	23	.	.	PUNCT
ftr-504	946	1	it	it	PRON
ftr-504	946	2	is	be	AUX
ftr-504	946	3	true	true	ADJ
ftr-504	946	4	that	that	SCONJ
ftr-504	946	5	under	under	ADP
ftr-504	946	6	these	these	DET
ftr-504	946	7	amendments	amendment	NOUN
ftr-504	946	8	,	,	PUNCT
ftr-504	946	9	the	the	DET
ftr-504	946	10	retiring	retire	VERB
ftr-504	946	11	partner	partner	NOUN
ftr-504	946	12	in	in	ADP
ftr-504	946	13	a	a	DET
ftr-504	946	14	capital	capital	NOUN
ftr-504	946	15	-	-	PUNCT
ftr-504	946	16	oriented	orient	VERB
ftr-504	946	17	partnership	partnership	NOUN
ftr-504	946	18	will	will	AUX
ftr-504	946	19	now	now	ADV
ftr-504	946	20	be	be	AUX
ftr-504	946	21	taxed	tax	VERB
ftr-504	946	22	in	in	ADP
ftr-504	946	23	the	the	DET
ftr-504	946	24	same	same	ADJ
ftr-504	946	25	way	way	NOUN
ftr-504	946	26	whether	whether	SCONJ
ftr-504	946	27	her	her	PRON
ftr-504	946	28	interest	interest	NOUN
ftr-504	946	29	is	be	AUX
ftr-504	946	30	sold	sell	VERB
ftr-504	946	31	or	or	CCONJ
ftr-504	946	32	liquidated	liquidate	VERB
ftr-504	946	33	by	by	ADP
ftr-504	946	34	the	the	DET
ftr-504	946	35	partnership	partnership	NOUN
ftr-504	946	36	.	.	PUNCT
ftr-504	947	1	however	however	ADV
ftr-504	947	2	,	,	PUNCT
ftr-504	947	3	the	the	DET
ftr-504	947	4	remaining	remain	VERB
ftr-504	947	5	partners	partner	NOUN
ftr-504	947	6	in	in	ADP
ftr-504	947	7	such	such	DET
ftr-504	947	8	a	a	DET
ftr-504	947	9	case	case	NOUN
ftr-504	947	10	may	may	AUX
ftr-504	947	11	still	still	ADV
ftr-504	947	12	be	be	AUX
ftr-504	947	13	better	well	ADJ
ftr-504	947	14	off	off	ADP
ftr-504	947	15	by	by	ADP
ftr-504	947	16	structuring	structure	VERB
ftr-504	947	17	the	the	DET
ftr-504	947	18	transaction	transaction	NOUN
ftr-504	947	19	as	as	ADP
ftr-504	947	20	a	a	DET
ftr-504	947	21	liquidation	liquidation	NOUN
ftr-504	947	22	of	of	ADP
ftr-504	947	23	the	the	DET
ftr-504	947	24	retiring	retire	VERB
ftr-504	947	25	partner	partner	NOUN
ftr-504	947	26	's	's	PART
ftr-504	947	27	interest	interest	NOUN
ftr-504	947	28	.	.	PUNCT
ftr-504	948	1	thus	thus	ADV
ftr-504	948	2	,	,	PUNCT
ftr-504	948	3	one	one	PRON
ftr-504	948	4	can	can	AUX
ftr-504	948	5	imagine	imagine	VERB
ftr-504	948	6	future	future	ADJ
ftr-504	948	7	cases	case	NOUN
ftr-504	948	8	in	in	ADP
ftr-504	948	9	which	which	PRON
ftr-504	948	10	such	such	ADJ
ftr-504	948	11	partners	partner	NOUN
ftr-504	948	12	contend	contend	VERB
ftr-504	948	13	,	,	PUNCT
ftr-504	948	14	as	as	SCONJ
ftr-504	948	15	they	they	PRON
ftr-504	948	16	had	have	VERB
ftr-504	948	17	an	an	DET
ftr-504	948	18	incentive	incentive	NOUN
ftr-504	948	19	to	to	PART
ftr-504	948	20	do	do	AUX
ftr-504	948	21	under	under	ADP
ftr-504	948	22	prior	prior	ADJ
ftr-504	948	23	law	law	NOUN
ftr-504	948	24	,	,	PUNCT
ftr-504	948	25	that	that	SCONJ
ftr-504	948	26	a	a	DET
ftr-504	948	27	transaction	transaction	NOUN
ftr-504	948	28	seemingly	seemingly	ADV
ftr-504	948	29	structured	structure	VERB
ftr-504	948	30	as	as	ADP
ftr-504	948	31	a	a	DET
ftr-504	948	32	purchase	purchase	NOUN
ftr-504	948	33	by	by	ADP
ftr-504	948	34	them	they	PRON
ftr-504	948	35	of	of	ADP
ftr-504	948	36	a	a	DET
ftr-504	948	37	departing	depart	VERB
ftr-504	948	38	partner	partner	NOUN
ftr-504	948	39	's	's	PART
ftr-504	948	40	interest	interest	NOUN
ftr-504	948	41	was	be	AUX
ftr-504	948	42	actually	actually	ADV
ftr-504	948	43	a	a	DET
ftr-504	948	44	retirement	retirement	NOUN
ftr-504	948	45	of	of	ADP
ftr-504	948	46	that	that	DET
ftr-504	948	47	partner	partner	NOUN
ftr-504	948	48	's	's	PART
ftr-504	948	49	interest	interest	NOUN
ftr-504	948	50	by	by	ADP
ftr-504	948	51	the	the	DET
ftr-504	948	52	partnership	partnership	NOUN
ftr-504	948	53	.	.	PUNCT
ftr-504	948	54	'	'	PUNCT
ftr-504	949	1	these	these	DET
ftr-504	949	2	considerations	consideration	NOUN
ftr-504	949	3	are	be	AUX
ftr-504	949	4	even	even	ADV
ftr-504	949	5	more	more	ADV
ftr-504	949	6	pronounced	pronounce	VERB
ftr-504	949	7	in	in	ADP
ftr-504	949	8	the	the	DET
ftr-504	949	9	case	case	NOUN
ftr-504	949	10	of	of	ADP
ftr-504	949	11	services	service	NOUN
ftr-504	949	12	-	-	PUNCT
ftr-504	949	13	oriented	orient	VERB
ftr-504	949	14	partnerships	partnership	NOUN
ftr-504	949	15	.	.	PUNCT
ftr-504	950	1	as	as	ADP
ftr-504	950	2	to	to	ADP
ftr-504	950	3	them	they	PRON
ftr-504	950	4	,	,	PUNCT
ftr-504	950	5	congress	congress	PROPN
ftr-504	950	6	allowed	allow	VERB
ftr-504	950	7	the	the	DET
ftr-504	950	8	rules	rule	NOUN
ftr-504	950	9	of	of	ADP
ftr-504	950	10	prior	prior	ADJ
ftr-504	950	11	law	law	NOUN
ftr-504	950	12	to	to	PART
ftr-504	950	13	continue	continue	VERB
ftr-504	950	14	to	to	PART
ftr-504	950	15	apply	apply	VERB
ftr-504	950	16	with	with	ADP
ftr-504	950	17	regard	regard	NOUN
ftr-504	950	18	to	to	ADP
ftr-504	950	19	payments	payment	NOUN
ftr-504	950	20	for	for	ADP
ftr-504	950	21	a	a	DET
ftr-504	950	22	retiring	retire	VERB
ftr-504	950	23	partner	partner	NOUN
ftr-504	950	24	's	's	PART
ftr-504	950	25	share	share	NOUN
ftr-504	950	26	of	of	ADP
ftr-504	950	27	unstated	unstated	ADJ
ftr-504	950	28	good	good	ADJ
ftr-504	950	29	will	will	NOUN
ftr-504	950	30	and	and	CCONJ
ftr-504	950	31	traditional	traditional	ADJ
ftr-504	950	32	unrealized	unrealized	ADJ
ftr-504	950	33	receivables	receivables	NOUN
ftr-504	950	34	,	,	PUNCT
ftr-504	950	35	leaving	leave	VERB
ftr-504	950	36	intact	intact	ADJ
ftr-504	950	37	the	the	DET
ftr-504	950	38	significant	significant	ADJ
ftr-504	950	39	tax	tax	NOUN
ftr-504	950	40	differences	difference	NOUN
ftr-504	950	41	that	that	PRON
ftr-504	950	42	depend	depend	VERB
ftr-504	950	43	upon	upon	SCONJ
ftr-504	950	44	the	the	DET
ftr-504	950	45	characterization	characterization	NOUN
ftr-504	950	46	of	of	ADP
ftr-504	950	47	a	a	DET
ftr-504	950	48	transaction	transaction	NOUN
ftr-504	950	49	as	as	ADP
ftr-504	950	50	a	a	DET
ftr-504	950	51	sale	sale	NOUN
ftr-504	950	52	or	or	CCONJ
ftr-504	950	53	instead	instead	ADV
ftr-504	950	54	as	as	ADP
ftr-504	950	55	a	a	DET
ftr-504	950	56	liquidation	liquidation	NOUN
ftr-504	950	57	of	of	ADP
ftr-504	950	58	a	a	DET
ftr-504	950	59	partner	partner	NOUN
ftr-504	950	60	's	's	PART
ftr-504	950	61	interest	interest	NOUN
ftr-504	950	62	.	.	PUNCT
ftr-504	951	1	accordingly	accordingly	ADV
ftr-504	951	2	,	,	PUNCT
ftr-504	951	3	for	for	ADP
ftr-504	951	4	services	service	NOUN
ftr-504	951	5	-	-	PUNCT
ftr-504	951	6	oriented	orient	VERB
ftr-504	951	7	partnerships	partnership	NOUN
ftr-504	951	8	,	,	PUNCT
ftr-504	951	9	the	the	DET
ftr-504	951	10	new	new	ADJ
ftr-504	951	11	legislation	legislation	NOUN
ftr-504	951	12	does	do	AUX
ftr-504	951	13	little	little	ADJ
ftr-504	951	14	to	to	PART
ftr-504	951	15	minimize	minimize	VERB
ftr-504	951	16	the	the	DET
ftr-504	951	17	respective	respective	ADJ
ftr-504	951	18	stakes	stake	NOUN
ftr-504	951	19	that	that	PRON
ftr-504	951	20	existed	exist	VERB
ftr-504	951	21	under	under	ADP
ftr-504	951	22	prior	prior	ADJ
ftr-504	951	23	law	law	NOUN
ftr-504	951	24	.	.	PUNCT
ftr-504	952	1	139	139	NUM
ftr-504	952	2	.	.	PUNCT
ftr-504	953	1	see	see	VERB
ftr-504	953	2	,	,	PUNCT
ftr-504	953	3	e.g.	e.g.	ADV
ftr-504	953	4	,	,	PUNCT
ftr-504	953	5	irc	irc	PROPN
ftr-504	953	6	§	§	PROPN
ftr-504	953	7	704(b	704(b	PROPN
ftr-504	953	8	)	)	PUNCT
ftr-504	953	9	(	(	PUNCT
ftr-504	953	10	requiring	require	VERB
ftr-504	953	11	that	that	SCONJ
ftr-504	953	12	allocations	allocation	NOUN
ftr-504	953	13	of	of	ADP
ftr-504	953	14	partnership	partnership	NOUN
ftr-504	953	15	items	item	NOUN
ftr-504	953	16	have	have	VERB
ftr-504	953	17	economic	economic	ADJ
ftr-504	953	18	effect	effect	NOUN
ftr-504	953	19	in	in	ADP
ftr-504	953	20	order	order	NOUN
ftr-504	953	21	to	to	PART
ftr-504	953	22	be	be	AUX
ftr-504	953	23	given	give	VERB
ftr-504	953	24	tax	tax	NOUN
ftr-504	953	25	effect	effect	NOUN
ftr-504	953	26	)	)	PUNCT
ftr-504	953	27	;	;	PUNCT
ftr-504	953	28	irc	irc	PROPN
ftr-504	953	29	§	§	PROPN
ftr-504	953	30	751(b	751(b	PROPN
ftr-504	953	31	)	)	PUNCT
ftr-504	953	32	(	(	PUNCT
ftr-504	953	33	precluding	preclude	VERB
ftr-504	953	34	shifting	shift	VERB
ftr-504	953	35	of	of	ADP
ftr-504	953	36	ordinary	ordinary	ADJ
ftr-504	953	37	income	income	NOUN
ftr-504	953	38	and	and	CCONJ
ftr-504	953	39	capital	capital	NOUN
ftr-504	953	40	gain	gain	NOUN
ftr-504	953	41	among	among	ADP
ftr-504	953	42	partners	partner	NOUN
ftr-504	953	43	through	through	ADP
ftr-504	953	44	disproportionate	disproportionate	ADJ
ftr-504	953	45	distributions	distribution	NOUN
ftr-504	953	46	)	)	PUNCT
ftr-504	953	47	.	.	PUNCT
ftr-504	954	1	see	see	VERB
ftr-504	954	2	generally	generally	ADV
ftr-504	954	3	lynch	lynch	PROPN
ftr-504	954	4	,	,	PUNCT
ftr-504	954	5	supra	supra	PROPN
ftr-504	954	6	note	note	NOUN
ftr-504	954	7	75	75	NUM
ftr-504	954	8	,	,	PUNCT
ftr-504	954	9	at	at	ADP
ftr-504	954	10	473	473	NUM
ftr-504	954	11	-	-	SYM
ftr-504	954	12	83	83	NUM
ftr-504	954	13	.	.	PUNCT
ftr-504	955	1	140	140	NUM
ftr-504	955	2	.	.	PUNCT
ftr-504	956	1	staff	staff	NOUN
ftr-504	956	2	of	of	ADP
ftr-504	956	3	senate	senate	PROPN
ftr-504	956	4	comm	comm	NOUN
ftr-504	956	5	.	.	PUNCT
ftr-504	957	1	on	on	ADP
ftr-504	957	2	the	the	DET
ftr-504	957	3	budget	budget	NOUN
ftr-504	957	4	.	.	PUNCT
ftr-504	958	1	supra	supra	PROPN
ftr-504	958	2	note	note	PROPN
ftr-504	958	3	79	79	NUM
ftr-504	958	4	,	,	PUNCT
ftr-504	958	5	at	at	ADP
ftr-504	958	6	425	425	NUM
ftr-504	958	7	;	;	PUNCT
ftr-504	958	8	h.r	h.r	PROPN
ftr-504	958	9	.	.	PROPN
ftr-504	958	10	rep	rep	PROPN
ftr-504	958	11	.	.	PROPN
ftr-504	959	1	no	no	PROPN
ftr-504	959	2	.	.	NOUN
ftr-504	959	3	111	111	NUM
ftr-504	959	4	,	,	PUNCT
ftr-504	959	5	supra	supra	NOUN
ftr-504	959	6	note	note	NOUN
ftr-504	959	7	79	79	NUM
ftr-504	959	8	,	,	PUNCT
ftr-504	959	9	at	at	ADP
ftr-504	959	10	782	782	NUM
ftr-504	959	11	,	,	PUNCT
ftr-504	959	12	reprinted	reprint	VERB
ftr-504	959	13	in	in	ADP
ftr-504	959	14	1993	1993	NUM
ftr-504	959	15	u.s.c.c.a.n	u.s.c.c.a.n	NOUN
ftr-504	959	16	.	.	PUNCT
ftr-504	960	1	at	at	ADP
ftr-504	960	2	1013	1013	NUM
ftr-504	960	3	.	.	PUNCT
ftr-504	961	1	141	141	NUM
ftr-504	961	2	.	.	PUNCT
ftr-504	962	1	similarly	similarly	ADV
ftr-504	962	2	,	,	PUNCT
ftr-504	962	3	the	the	DET
ftr-504	962	4	service	service	NOUN
ftr-504	962	5	may	may	AUX
ftr-504	962	6	in	in	ADP
ftr-504	962	7	certain	certain	ADJ
ftr-504	962	8	cases	case	NOUN
ftr-504	962	9	assert	assert	VERB
ftr-504	962	10	that	that	SCONJ
ftr-504	962	11	a	a	DET
ftr-504	962	12	transaction	transaction	NOUN
ftr-504	962	13	reported	report	VERB
ftr-504	962	14	as	as	ADP
ftr-504	962	15	a	a	DET
ftr-504	962	16	liquidation	liquidation	NOUN
ftr-504	962	17	of	of	ADP
ftr-504	962	18	a	a	DET
ftr-504	962	19	partner	partner	NOUN
ftr-504	962	20	's	's	PART
ftr-504	962	21	interest	interest	NOUN
ftr-504	962	22	was	be	AUX
ftr-504	962	23	in	in	ADP
ftr-504	962	24	fact	fact	NOUN
ftr-504	962	25	a	a	DET
ftr-504	962	26	purchase	purchase	NOUN
ftr-504	962	27	of	of	ADP
ftr-504	962	28	the	the	DET
ftr-504	962	29	partner	partner	NOUN
ftr-504	962	30	's	's	PART
ftr-504	962	31	interest	interest	NOUN
ftr-504	962	32	by	by	ADP
ftr-504	962	33	her	her	PRON
ftr-504	962	34	fellow	fellow	ADJ
ftr-504	962	35	partners	partner	NOUN
ftr-504	962	36	,	,	PUNCT
ftr-504	962	37	thus	thus	ADV
ftr-504	962	38	denying	deny	VERB
ftr-504	962	39	the	the	DET
ftr-504	962	40	partnership	partnership	NOUN
ftr-504	962	41	the	the	DET
ftr-504	962	42	benefits	benefit	NOUN
ftr-504	962	43	of	of	ADP
ftr-504	962	44	the	the	DET
ftr-504	962	45	automatic	automatic	ADJ
ftr-504	962	46	basis	basis	NOUN
ftr-504	962	47	adjustments	adjustment	NOUN
ftr-504	962	48	resulting	result	VERB
ftr-504	962	49	from	from	ADP
ftr-504	962	50	the	the	DET
ftr-504	962	51	application	application	NOUN
ftr-504	962	52	of	of	ADP
ftr-504	962	53	§	§	PROPN
ftr-504	962	54	751(b	751(b	PROPN
ftr-504	962	55	)	)	PUNCT
ftr-504	962	56	.	.	PUNCT
ftr-504	963	1	19941	19941	NUM
ftr-504	963	2	florida	florida	PROPN
ftr-504	963	3	tax	tax	NOUN
ftr-504	963	4	review	review	NOUN
ftr-504	963	5	in	in	ADP
ftr-504	963	6	addition	addition	NOUN
ftr-504	963	7	to	to	ADP
ftr-504	963	8	thus	thus	ADV
ftr-504	963	9	perpetuating	perpetuate	VERB
ftr-504	963	10	certain	certain	ADJ
ftr-504	963	11	differences	difference	NOUN
ftr-504	963	12	that	that	PRON
ftr-504	963	13	resulted	result	VERB
ftr-504	963	14	under	under	ADP
ftr-504	963	15	prior	prior	ADJ
ftr-504	963	16	law	law	NOUN
ftr-504	963	17	between	between	ADP
ftr-504	963	18	sales	sale	NOUN
ftr-504	963	19	and	and	CCONJ
ftr-504	963	20	liquidations	liquidation	NOUN
ftr-504	963	21	of	of	ADP
ftr-504	963	22	partnership	partnership	NOUN
ftr-504	963	23	interests	interest	NOUN
ftr-504	963	24	,	,	PUNCT
ftr-504	963	25	congress	congress	PROPN
ftr-504	963	26	added	add	VERB
ftr-504	963	27	to	to	ADP
ftr-504	963	28	the	the	DET
ftr-504	963	29	statutory	statutory	ADJ
ftr-504	963	30	scheme	scheme	NOUN
ftr-504	963	31	elements	element	NOUN
ftr-504	963	32	of	of	ADP
ftr-504	963	33	uncertainty	uncertainty	NOUN
ftr-504	963	34	and	and	CCONJ
ftr-504	963	35	complexity	complexity	NOUN
ftr-504	963	36	that	that	PRON
ftr-504	963	37	did	do	AUX
ftr-504	963	38	not	not	PART
ftr-504	963	39	previously	previously	ADV
ftr-504	963	40	exist	exist	VERB
ftr-504	963	41	.	.	PUNCT
ftr-504	964	1	for	for	ADP
ftr-504	964	2	example	example	NOUN
ftr-504	964	3	,	,	PUNCT
ftr-504	964	4	in	in	ADP
ftr-504	964	5	amending	amend	VERB
ftr-504	964	6	section	section	NOUN
ftr-504	964	7	751	751	NUM
ftr-504	964	8	(	(	PUNCT
ftr-504	964	9	d)(1	d)(1	NUM
ftr-504	964	10	)	)	PUNCT
ftr-504	964	11	,	,	PUNCT
ftr-504	964	12	defining	define	VERB
ftr-504	964	13	substantially	substantially	ADV
ftr-504	964	14	appreciated	appreciated	ADJ
ftr-504	964	15	inventory	inventory	NOUN
ftr-504	964	16	,	,	PUNCT
ftr-504	964	17	it	it	PRON
ftr-504	964	18	added	add	VERB
ftr-504	964	19	a	a	DET
ftr-504	964	20	facts	fact	NOUN
ftr-504	964	21	-	-	PUNCT
ftr-504	964	22	and	and	CCONJ
ftr-504	964	23	-	-	PUNCT
ftr-504	964	24	circumstances	circumstance	NOUN
ftr-504	964	25	oriented	orient	VERB
ftr-504	964	26	,	,	PUNCT
ftr-504	964	27	tax	tax	NOUN
ftr-504	964	28	-	-	PUNCT
ftr-504	964	29	avoidance	avoidance	NOUN
ftr-504	964	30	"	"	PUNCT
ftr-504	964	31	purpose	purpose	NOUN
ftr-504	964	32	"	"	PUNCT
ftr-504	964	33	test	test	NOUN
ftr-504	964	34	that	that	PRON
ftr-504	964	35	reduces	reduce	VERB
ftr-504	964	36	the	the	DET
ftr-504	964	37	certainty	certainty	NOUN
ftr-504	964	38	of	of	ADP
ftr-504	964	39	the	the	DET
ftr-504	964	40	more	more	ADV
ftr-504	964	41	mechanical	mechanical	ADJ
ftr-504	964	42	test	test	NOUN
ftr-504	964	43	of	of	ADP
ftr-504	964	44	prior	prior	ADJ
ftr-504	964	45	law	law	NOUN
ftr-504	964	46	.	.	PUNCT
ftr-504	965	1	even	even	ADV
ftr-504	965	2	more	more	ADV
ftr-504	965	3	significantly	significantly	ADV
ftr-504	965	4	,	,	PUNCT
ftr-504	965	5	because	because	SCONJ
ftr-504	965	6	section	section	NOUN
ftr-504	965	7	736	736	NUM
ftr-504	965	8	now	now	ADV
ftr-504	965	9	prescribes	prescribe	VERB
ftr-504	965	10	different	different	ADJ
ftr-504	965	11	rules	rule	NOUN
ftr-504	965	12	for	for	ADP
ftr-504	965	13	capital	capital	NOUN
ftr-504	965	14	-	-	PUNCT
ftr-504	965	15	oriented	orient	VERB
ftr-504	965	16	partnerships	partnership	NOUN
ftr-504	965	17	and	and	CCONJ
ftr-504	965	18	for	for	ADP
ftr-504	965	19	services	service	NOUN
ftr-504	965	20	-	-	PUNCT
ftr-504	965	21	oriented	orient	VERB
ftr-504	965	22	partnerships	partnership	NOUN
ftr-504	965	23	,	,	PUNCT
ftr-504	965	24	it	it	PRON
ftr-504	965	25	is	be	AUX
ftr-504	965	26	now	now	ADV
ftr-504	965	27	necessary	necessary	ADJ
ftr-504	965	28	to	to	PART
ftr-504	965	29	determine	determine	VERB
ftr-504	965	30	whether	whether	SCONJ
ftr-504	965	31	capital	capital	NOUN
ftr-504	965	32	is	be	AUX
ftr-504	965	33	or	or	CCONJ
ftr-504	965	34	is	be	AUX
ftr-504	965	35	not	not	PART
ftr-504	965	36	a	a	DET
ftr-504	965	37	material	material	ADJ
ftr-504	965	38	income	income	NOUN
ftr-504	965	39	-	-	PUNCT
ftr-504	965	40	producing	produce	VERB
ftr-504	965	41	factor	factor	NOUN
ftr-504	965	42	for	for	ADP
ftr-504	965	43	a	a	DET
ftr-504	965	44	partnership	partnership	NOUN
ftr-504	965	45	.	.	PUNCT
ftr-504	966	1	that	that	DET
ftr-504	966	2	inquiry	inquiry	NOUN
ftr-504	966	3	was	be	AUX
ftr-504	966	4	previously	previously	ADV
ftr-504	966	5	irrelevant	irrelevant	ADJ
ftr-504	966	6	,	,	PUNCT
ftr-504	966	7	and	and	CCONJ
ftr-504	966	8	hence	hence	ADV
ftr-504	966	9	unnecessary	unnecessary	ADJ
ftr-504	966	10	,	,	PUNCT
ftr-504	966	11	under	under	ADP
ftr-504	966	12	section	section	NOUN
ftr-504	966	13	736	736	NUM
ftr-504	966	14	.	.	PUNCT
ftr-504	967	1	given	give	VERB
ftr-504	967	2	the	the	DET
ftr-504	967	3	greater	great	ADJ
ftr-504	967	4	flexibility	flexibility	NOUN
ftr-504	967	5	available	available	ADJ
ftr-504	967	6	under	under	ADP
ftr-504	967	7	section	section	NOUN
ftr-504	967	8	736	736	NUM
ftr-504	967	9	to	to	ADP
ftr-504	967	10	partnerships	partnership	NOUN
ftr-504	967	11	in	in	ADP
ftr-504	967	12	which	which	PRON
ftr-504	967	13	capital	capital	NOUN
ftr-504	967	14	is	be	AUX
ftr-504	967	15	not	not	PART
ftr-504	967	16	a	a	DET
ftr-504	967	17	material	material	ADJ
ftr-504	967	18	income	income	NOUN
ftr-504	967	19	-	-	PUNCT
ftr-504	967	20	producing	produce	VERB
ftr-504	967	21	factor	factor	NOUN
ftr-504	967	22	,	,	PUNCT
ftr-504	967	23	one	one	PRON
ftr-504	967	24	can	can	AUX
ftr-504	967	25	expect	expect	VERB
ftr-504	967	26	many	many	ADJ
ftr-504	967	27	partnerships	partnership	NOUN
ftr-504	967	28	to	to	PART
ftr-504	967	29	characterize	characterize	VERB
ftr-504	967	30	themselves	themselves	PRON
ftr-504	967	31	as	as	SCONJ
ftr-504	967	32	services	service	NOUN
ftr-504	967	33	oriented	orient	VERB
ftr-504	967	34	,	,	PUNCT
ftr-504	967	35	rather	rather	ADV
ftr-504	967	36	than	than	ADP
ftr-504	967	37	capital	capital	NOUN
ftr-504	967	38	oriented	orient	VERB
ftr-504	967	39	.	.	PUNCT
ftr-504	968	1	moreover	moreover	ADV
ftr-504	968	2	,	,	PUNCT
ftr-504	968	3	the	the	DET
ftr-504	968	4	application	application	NOUN
ftr-504	968	5	of	of	ADP
ftr-504	968	6	section	section	NOUN
ftr-504	968	7	197	197	NUM
ftr-504	968	8	in	in	ADP
ftr-504	968	9	connection	connection	NOUN
ftr-504	968	10	with	with	ADP
ftr-504	968	11	sales	sale	NOUN
ftr-504	968	12	and	and	CCONJ
ftr-504	968	13	liquidations	liquidation	NOUN
ftr-504	968	14	of	of	ADP
ftr-504	968	15	partnership	partnership	NOUN
ftr-504	968	16	interests	interest	NOUN
ftr-504	968	17	,	,	PUNCT
ftr-504	968	18	and	and	CCONJ
ftr-504	968	19	particularly	particularly	ADV
ftr-504	968	20	the	the	DET
ftr-504	968	21	scope	scope	NOUN
ftr-504	968	22	of	of	ADP
ftr-504	968	23	the	the	DET
ftr-504	968	24	antichurning	antichurne	VERB
ftr-504	968	25	rules	rule	NOUN
ftr-504	968	26	,	,	PUNCT
ftr-504	968	27	will	will	AUX
ftr-504	968	28	need	need	VERB
ftr-504	968	29	administrative	administrative	ADJ
ftr-504	968	30	clarification	clarification	NOUN
ftr-504	968	31	.	.	PUNCT
ftr-504	969	1	thus	thus	ADV
ftr-504	969	2	,	,	PUNCT
ftr-504	969	3	it	it	PRON
ftr-504	969	4	is	be	AUX
ftr-504	969	5	not	not	PART
ftr-504	969	6	evident	evident	ADJ
ftr-504	969	7	that	that	SCONJ
ftr-504	969	8	congress	congress	PROPN
ftr-504	969	9	's	's	PART
ftr-504	969	10	actions	action	NOUN
ftr-504	969	11	have	have	AUX
ftr-504	969	12	significantly	significantly	ADV
ftr-504	969	13	reduced	reduce	VERB
ftr-504	969	14	confusion	confusion	NOUN
ftr-504	969	15	or	or	CCONJ
ftr-504	969	16	complexity	complexity	NOUN
ftr-504	969	17	in	in	ADP
ftr-504	969	18	this	this	DET
ftr-504	969	19	area	area	NOUN
ftr-504	969	20	.	.	PUNCT
ftr-504	970	1	congress	congress	PROPN
ftr-504	970	2	could	could	AUX
ftr-504	970	3	have	have	AUX
ftr-504	970	4	created	create	VERB
ftr-504	970	5	more	more	ADJ
ftr-504	970	6	harmony	harmony	NOUN
ftr-504	970	7	within	within	ADP
ftr-504	970	8	the	the	DET
ftr-504	970	9	statutory	statutory	ADJ
ftr-504	970	10	scheme	scheme	NOUN
ftr-504	970	11	and	and	CCONJ
ftr-504	970	12	curbed	curb	VERB
ftr-504	970	13	a	a	DET
ftr-504	970	14	significant	significant	ADJ
ftr-504	970	15	area	area	NOUN
ftr-504	970	16	of	of	ADP
ftr-504	970	17	potential	potential	ADJ
ftr-504	970	18	abuse	abuse	NOUN
ftr-504	970	19	by	by	ADP
ftr-504	970	20	allowing	allow	VERB
ftr-504	970	21	all	all	DET
ftr-504	970	22	partnerships	partnership	NOUN
ftr-504	970	23	to	to	PART
ftr-504	970	24	continue	continue	VERB
ftr-504	970	25	to	to	PART
ftr-504	970	26	treat	treat	VERB
ftr-504	970	27	payments	payment	NOUN
ftr-504	970	28	for	for	ADP
ftr-504	970	29	a	a	DET
ftr-504	970	30	retiring	retire	VERB
ftr-504	970	31	partner	partner	NOUN
ftr-504	970	32	's	's	PART
ftr-504	970	33	share	share	NOUN
ftr-504	970	34	of	of	ADP
ftr-504	970	35	traditional	traditional	ADJ
ftr-504	970	36	receivables	receivables	NOUN
ftr-504	970	37	as	as	ADP
ftr-504	970	38	section	section	NOUN
ftr-504	970	39	736(a	736(a	PROPN
ftr-504	970	40	)	)	PUNCT
ftr-504	970	41	payments	payment	NOUN
ftr-504	970	42	,	,	PUNCT
ftr-504	970	43	while	while	SCONJ
ftr-504	970	44	at	at	ADP
ftr-504	970	45	the	the	DET
ftr-504	970	46	same	same	ADJ
ftr-504	970	47	time	time	NOUN
ftr-504	970	48	requiring	require	VERB
ftr-504	970	49	all	all	DET
ftr-504	970	50	partnerships	partnership	NOUN
ftr-504	970	51	to	to	PART
ftr-504	970	52	treat	treat	VERB
ftr-504	970	53	payments	payment	NOUN
ftr-504	970	54	for	for	ADP
ftr-504	970	55	the	the	DET
ftr-504	970	56	partner	partner	NOUN
ftr-504	970	57	's	's	PART
ftr-504	970	58	share	share	NOUN
ftr-504	970	59	of	of	ADP
ftr-504	970	60	unstated	unstated	ADJ
ftr-504	970	61	good	good	ADJ
ftr-504	970	62	will	will	NOUN
ftr-504	970	63	and	and	CCONJ
ftr-504	970	64	nontraditional	nontraditional	ADJ
ftr-504	970	65	unrealized	unrealized	ADJ
ftr-504	970	66	receivables	receivables	NOUN
ftr-504	970	67	as	as	ADP
ftr-504	970	68	a	a	DET
ftr-504	970	69	section	section	NOUN
ftr-504	970	70	736(b	736(b	NUM
ftr-504	970	71	)	)	PUNCT
ftr-504	970	72	payments	payment	NOUN
ftr-504	970	73	.	.	PUNCT
ftr-504	971	1	instead	instead	ADV
ftr-504	971	2	,	,	PUNCT
ftr-504	971	3	obra	obra	NOUN
ftr-504	971	4	1993	1993	NUM
ftr-504	971	5	precludes	preclude	VERB
ftr-504	971	6	capital	capital	NOUN
ftr-504	971	7	oriented	orient	VERB
ftr-504	971	8	partnerships	partnership	NOUN
ftr-504	971	9	from	from	ADP
ftr-504	971	10	deducting	deduct	VERB
ftr-504	971	11	payments	payment	NOUN
ftr-504	971	12	for	for	ADP
ftr-504	971	13	a	a	DET
ftr-504	971	14	partner	partner	NOUN
ftr-504	971	15	's	's	PART
ftr-504	971	16	share	share	NOUN
ftr-504	971	17	of	of	ADP
ftr-504	971	18	traditional	traditional	ADJ
ftr-504	971	19	unrealized	unrealized	ADJ
ftr-504	971	20	receivables	receivable	NOUN
ftr-504	971	21	,	,	PUNCT
ftr-504	971	22	where	where	SCONJ
ftr-504	971	23	the	the	DET
ftr-504	971	24	possibility	possibility	NOUN
ftr-504	971	25	for	for	ADP
ftr-504	971	26	abuse	abuse	NOUN
ftr-504	971	27	seems	seem	VERB
ftr-504	971	28	minimal	minimal	ADJ
ftr-504	971	29	.	.	PUNCT
ftr-504	972	1	at	at	ADP
ftr-504	972	2	the	the	DET
ftr-504	972	3	same	same	ADJ
ftr-504	972	4	time	time	NOUN
ftr-504	972	5	,	,	PUNCT
ftr-504	972	6	by	by	ADP
ftr-504	972	7	continuing	continue	VERB
ftr-504	972	8	the	the	DET
ftr-504	972	9	treatment	treatment	NOUN
ftr-504	972	10	of	of	ADP
ftr-504	972	11	prior	prior	ADJ
ftr-504	972	12	law	law	NOUN
ftr-504	972	13	for	for	ADP
ftr-504	972	14	good	good	ADJ
ftr-504	972	15	will	will	AUX
ftr-504	972	16	payments	payment	NOUN
ftr-504	972	17	in	in	ADP
ftr-504	972	18	the	the	DET
ftr-504	972	19	context	context	NOUN
ftr-504	972	20	of	of	ADP
ftr-504	972	21	services	service	NOUN
ftr-504	972	22	-	-	PUNCT
ftr-504	972	23	oriented	orient	VERB
ftr-504	972	24	partnerships	partnership	NOUN
ftr-504	972	25	,	,	PUNCT
ftr-504	972	26	the	the	DET
ftr-504	972	27	legislation	legislation	NOUN
ftr-504	972	28	fails	fail	VERB
ftr-504	972	29	to	to	PART
ftr-504	972	30	address	address	VERB
ftr-504	972	31	the	the	DET
ftr-504	972	32	more	more	ADV
ftr-504	972	33	potentially	potentially	ADV
ftr-504	972	34	abusive	abusive	ADJ
ftr-504	972	35	area	area	NOUN
ftr-504	972	36	that	that	PRON
ftr-504	972	37	existed	exist	VERB
ftr-504	972	38	under	under	ADP
ftr-504	972	39	prior	prior	ADJ
ftr-504	972	40	law	law	NOUN
ftr-504	972	41	.	.	PUNCT
ftr-504	973	1	it	it	PRON
ftr-504	973	2	has	have	AUX
ftr-504	973	3	been	be	AUX
ftr-504	973	4	contended	contend	VERB
ftr-504	973	5	that	that	SCONJ
ftr-504	973	6	a	a	DET
ftr-504	973	7	single	single	ADJ
ftr-504	973	8	rule	rule	NOUN
ftr-504	973	9	should	should	AUX
ftr-504	973	10	govern	govern	VERB
ftr-504	973	11	the	the	DET
ftr-504	973	12	withdrawal	withdrawal	NOUN
ftr-504	973	13	of	of	ADP
ftr-504	973	14	a	a	DET
ftr-504	973	15	partner	partner	NOUN
ftr-504	973	16	from	from	ADP
ftr-504	973	17	a	a	DET
ftr-504	973	18	partnership	partnership	NOUN
ftr-504	973	19	,	,	PUNCT
ftr-504	973	20	whether	whether	SCONJ
ftr-504	973	21	by	by	ADP
ftr-504	973	22	sale	sale	NOUN
ftr-504	973	23	or	or	CCONJ
ftr-504	973	24	liquidation	liquidation	NOUN
ftr-504	973	25	of	of	ADP
ftr-504	973	26	that	that	DET
ftr-504	973	27	partner	partner	NOUN
ftr-504	973	28	's	's	PART
ftr-504	973	29	interest	interest	NOUN
ftr-504	973	30	.	.	PUNCT
ftr-504	974	1	4	4	NUM
ftr-504	974	2	'	'	PUNCT
ftr-504	974	3	given	give	VERB
ftr-504	974	4	its	its	PRON
ftr-504	974	5	stated	state	VERB
ftr-504	974	6	intentions	intention	NOUN
ftr-504	974	7	as	as	SCONJ
ftr-504	974	8	reflected	reflect	VERB
ftr-504	974	9	in	in	ADP
ftr-504	974	10	the	the	DET
ftr-504	974	11	relevant	relevant	ADJ
ftr-504	974	12	legislative	legislative	ADJ
ftr-504	974	13	history	history	NOUN
ftr-504	974	14	,	,	PUNCT
ftr-504	974	15	congress	congress	PROPN
ftr-504	974	16	may	may	AUX
ftr-504	974	17	have	have	AUX
ftr-504	974	18	had	have	VERB
ftr-504	974	19	as	as	ADP
ftr-504	974	20	its	its	PRON
ftr-504	974	21	ultimate	ultimate	ADJ
ftr-504	974	22	goal	goal	NOUN
ftr-504	974	23	the	the	DET
ftr-504	974	24	elimination	elimination	NOUN
ftr-504	974	25	of	of	ADP
ftr-504	974	26	all	all	DET
ftr-504	974	27	differences	difference	NOUN
ftr-504	974	28	in	in	ADP
ftr-504	974	29	tax	tax	NOUN
ftr-504	974	30	consequences	consequence	NOUN
ftr-504	974	31	between	between	ADP
ftr-504	974	32	sales	sale	NOUN
ftr-504	974	33	and	and	CCONJ
ftr-504	974	34	liquidation	liquidation	NOUN
ftr-504	974	35	of	of	ADP
ftr-504	974	36	a	a	DET
ftr-504	974	37	partner	partner	NOUN
ftr-504	974	38	's	's	PART
ftr-504	974	39	interest	interest	NOUN
ftr-504	974	40	.	.	PUNCT
ftr-504	975	1	nevertheless	nevertheless	ADV
ftr-504	975	2	,	,	PUNCT
ftr-504	975	3	the	the	DET
ftr-504	975	4	amendments	amendment	NOUN
ftr-504	975	5	effected	effect	VERB
ftr-504	975	6	by	by	ADP
ftr-504	975	7	obra	obra	PROPN
ftr-504	975	8	1993	1993	NUM
ftr-504	975	9	do	do	AUX
ftr-504	975	10	not	not	PART
ftr-504	975	11	in	in	ADP
ftr-504	975	12	fact	fact	NOUN
ftr-504	975	13	equalize	equalize	VERB
ftr-504	975	14	the	the	DET
ftr-504	975	15	tax	tax	NOUN
ftr-504	975	16	consequences	consequence	NOUN
ftr-504	975	17	of	of	ADP
ftr-504	975	18	sales	sale	NOUN
ftr-504	975	19	and	and	CCONJ
ftr-504	975	20	liquidations	liquidation	NOUN
ftr-504	975	21	of	of	ADP
ftr-504	975	22	partnerships	partnership	NOUN
ftr-504	975	23	.	.	PUNCT
ftr-504	976	1	rather	rather	ADV
ftr-504	976	2	,	,	PUNCT
ftr-504	976	3	they	they	PRON
ftr-504	976	4	perpetuate	perpetuate	VERB
ftr-504	976	5	an	an	DET
ftr-504	976	6	area	area	NOUN
ftr-504	976	7	of	of	ADP
ftr-504	976	8	potential	potential	ADJ
ftr-504	976	9	abuse	abuse	NOUN
ftr-504	976	10	that	that	PRON
ftr-504	976	11	existed	exist	VERB
ftr-504	976	12	under	under	ADP
ftr-504	976	13	prior	prior	ADJ
ftr-504	976	14	law	law	NOUN
ftr-504	976	15	and	and	CCONJ
ftr-504	976	16	create	create	VERB
ftr-504	976	17	additional	additional	ADJ
ftr-504	976	18	and	and	CCONJ
ftr-504	976	19	unjustifiable	unjustifiable	ADJ
ftr-504	976	20	uncertainties	uncertainty	NOUN
ftr-504	976	21	.	.	PUNCT
ftr-504	977	1	142	142	NUM
ftr-504	977	2	.	.	PUNCT
ftr-504	978	1	see	see	VERB
ftr-504	978	2	lynch	lynch	PROPN
ftr-504	978	3	,	,	PUNCT
ftr-504	978	4	supra	supra	PROPN
ftr-504	978	5	note	note	NOUN
ftr-504	978	6	75	75	NUM
ftr-504	978	7	,	,	PUNCT
ftr-504	978	8	at	at	ADP
ftr-504	978	9	483	483	NUM
ftr-504	978	10	-	-	SYM
ftr-504	978	11	85	85	NUM
ftr-504	978	12	.	.	PUNCT
ftr-504	979	1	[	[	X
ftr-504	979	2	vol	vol	NOUN
ftr-504	979	3	1:12	1:12	NUM